id	sid	tid	token	lemma	pos
gujaf-383	1	1	microsoft	microsoft	PROPN
gujaf-383	1	2	word	word	PROPN
gujaf-383	1	3	fk	fk	INTJ
gujaf-383	1	4	to	to	ADP
gujaf-383	1	5	mr	mr	PROPN
gujaf-383	1	6	hassan	hassan	PROPN
gujaf-383	1	7	6	6	NUM
gujaf-383	1	8	1	1	NUM
gujaf-383	1	9	gusau	gusau	ADJ
gujaf-383	1	10	journal	journal	NOUN
gujaf-383	1	11	of	of	ADP
gujaf-383	1	12	accounting	accounting	NOUN
gujaf-383	1	13	and	and	CCONJ
gujaf-383	1	14	finance	finance	NOUN
gujaf-383	1	15	,	,	PUNCT
gujaf-383	1	16	vol.6	vol.6	PROPN
gujaf-383	1	17	,	,	PUNCT
gujaf-383	1	18	issue	issue	NOUN
gujaf-383	1	19	1	1	NUM
gujaf-383	1	20	,	,	PUNCT
gujaf-383	1	21	april	april	PROPN
gujaf-383	1	22	,	,	PUNCT
gujaf-383	1	23	2025	2025	NUM
gujaf-383	1	24	255	255	NUM
gujaf-383	1	25	bankruptcy	bankruptcy	NOUN
gujaf-383	1	26	prediction	prediction	NOUN
gujaf-383	1	27	and	and	CCONJ
gujaf-383	1	28	financial	financial	ADJ
gujaf-383	1	29	risk	risk	NOUN
gujaf-383	1	30	assessment	assessment	NOUN
gujaf-383	1	31	in	in	ADP
gujaf-383	1	32	emerging	emerge	VERB
gujaf-383	1	33	markets	market	NOUN
gujaf-383	1	34	:	:	PUNCT
gujaf-383	1	35	evidence	evidence	NOUN
gujaf-383	1	36	from	from	ADP
gujaf-383	1	37	nigeria	nigeria	PROPN
gujaf-383	1	38	emmanuel	emmanuel	PROPN
gujaf-383	1	39	imuede	imuede	PROPN
gujaf-383	1	40	oyasor	oyasor	PROPN
gujaf-383	1	41	department	department	PROPN
gujaf-383	1	42	of	of	ADP
gujaf-383	1	43	accounting	accounting	NOUN
gujaf-383	1	44	science	science	NOUN
gujaf-383	1	45	,	,	PUNCT
gujaf-383	1	46	walter	walter	PROPN
gujaf-383	1	47	sisulu	sisulu	PROPN
gujaf-383	1	48	university	university	PROPN
gujaf-383	1	49	,	,	PUNCT
gujaf-383	1	50	mthatha	mthatha	PROPN
gujaf-383	1	51	,	,	PUNCT
gujaf-383	1	52	south	south	PROPN
gujaf-383	1	53	africa	africa	PROPN
gujaf-383	1	54	.	.	PUNCT
gujaf-383	2	1	emmanueloyasor247@gmail.com	emmanueloyasor247@gmail.com	X
gujaf-383	3	1	https://doi.org/10.57233/gujaf.v6i1.18	https://doi.org/10.57233/gujaf.v6i1.18	NOUN
gujaf-383	3	2	abstract	abstract	ADJ
gujaf-383	3	3	this	this	DET
gujaf-383	3	4	study	study	NOUN
gujaf-383	3	5	evaluates	evaluate	VERB
gujaf-383	3	6	the	the	DET
gujaf-383	3	7	predictive	predictive	ADJ
gujaf-383	3	8	performance	performance	NOUN
gujaf-383	3	9	and	and	CCONJ
gujaf-383	3	10	associated	associated	ADJ
gujaf-383	3	11	risks	risk	NOUN
gujaf-383	3	12	of	of	ADP
gujaf-383	3	13	four	four	NUM
gujaf-383	3	14	prominent	prominent	ADJ
gujaf-383	3	15	bankruptcy	bankruptcy	NOUN
gujaf-383	3	16	prediction	prediction	NOUN
gujaf-383	3	17	models	model	NOUN
gujaf-383	3	18	within	within	ADP
gujaf-383	3	19	the	the	DET
gujaf-383	3	20	nigerian	nigerian	ADJ
gujaf-383	3	21	business	business	NOUN
gujaf-383	3	22	environment	environment	NOUN
gujaf-383	3	23	:	:	PUNCT
gujaf-383	3	24	the	the	DET
gujaf-383	3	25	altman	altman	PROPN
gujaf-383	3	26	z	z	PROPN
gujaf-383	3	27	-	-	PUNCT
gujaf-383	3	28	score	score	NOUN
gujaf-383	3	29	,	,	PUNCT
gujaf-383	3	30	ohlson	ohlson	NOUN
gujaf-383	3	31	o	o	NOUN
gujaf-383	3	32	-	-	NOUN
gujaf-383	3	33	score	score	NOUN
gujaf-383	3	34	,	,	PUNCT
gujaf-383	3	35	and	and	CCONJ
gujaf-383	3	36	the	the	DET
gujaf-383	3	37	locally	locally	ADV
gujaf-383	3	38	validated	validate	VERB
gujaf-383	3	39	in01	in01	PROPN
gujaf-383	3	40	and	and	CCONJ
gujaf-383	3	41	in05	in05	PROPN
gujaf-383	3	42	indexes	index	NOUN
gujaf-383	3	43	.	.	PUNCT
gujaf-383	4	1	utilizing	utilize	VERB
gujaf-383	4	2	a	a	DET
gujaf-383	4	3	comprehensive	comprehensive	ADJ
gujaf-383	4	4	dataset	dataset	NOUN
gujaf-383	4	5	of	of	ADP
gujaf-383	4	6	nigerian	nigerian	ADJ
gujaf-383	4	7	firms	firm	NOUN
gujaf-383	4	8	,	,	PUNCT
gujaf-383	4	9	the	the	DET
gujaf-383	4	10	models	model	NOUN
gujaf-383	4	11	are	be	AUX
gujaf-383	4	12	assessed	assess	VERB
gujaf-383	4	13	across	across	ADP
gujaf-383	4	14	multiple	multiple	ADJ
gujaf-383	4	15	metrics	metric	NOUN
gujaf-383	4	16	,	,	PUNCT
gujaf-383	4	17	including	include	VERB
gujaf-383	4	18	overall	overall	ADJ
gujaf-383	4	19	accuracy	accuracy	NOUN
gujaf-383	4	20	,	,	PUNCT
gujaf-383	4	21	sensitivity	sensitivity	NOUN
gujaf-383	4	22	,	,	PUNCT
gujaf-383	4	23	specificity	specificity	NOUN
gujaf-383	4	24	,	,	PUNCT
gujaf-383	4	25	precision	precision	NOUN
gujaf-383	4	26	,	,	PUNCT
gujaf-383	4	27	and	and	CCONJ
gujaf-383	4	28	f1	f1	PROPN
gujaf-383	4	29	scores	score	NOUN
gujaf-383	4	30	.	.	PUNCT
gujaf-383	5	1	our	our	PRON
gujaf-383	5	2	empirical	empirical	ADJ
gujaf-383	5	3	results	result	NOUN
gujaf-383	5	4	demonstrate	demonstrate	VERB
gujaf-383	5	5	that	that	SCONJ
gujaf-383	5	6	the	the	DET
gujaf-383	5	7	nigerian	nigerian	ADV
gujaf-383	5	8	-	-	PUNCT
gujaf-383	5	9	validated	validate	VERB
gujaf-383	5	10	in01	in01	PROPN
gujaf-383	5	11	and	and	CCONJ
gujaf-383	5	12	in05	in05	PROPN
gujaf-383	5	13	models	model	NOUN
gujaf-383	5	14	outperform	outperform	VERB
gujaf-383	5	15	the	the	DET
gujaf-383	5	16	traditional	traditional	ADJ
gujaf-383	5	17	altman	altman	NOUN
gujaf-383	5	18	and	and	CCONJ
gujaf-383	5	19	ohlson	ohlson	NOUN
gujaf-383	5	20	models	model	NOUN
gujaf-383	5	21	,	,	PUNCT
gujaf-383	5	22	highlighting	highlight	VERB
gujaf-383	5	23	the	the	DET
gujaf-383	5	24	critical	critical	ADJ
gujaf-383	5	25	importance	importance	NOUN
gujaf-383	5	26	of	of	ADP
gujaf-383	5	27	contextualizing	contextualizing	ADJ
gujaf-383	5	28	bankruptcy	bankruptcy	NOUN
gujaf-383	5	29	prediction	prediction	NOUN
gujaf-383	5	30	tools	tool	NOUN
gujaf-383	5	31	to	to	ADP
gujaf-383	5	32	local	local	ADJ
gujaf-383	5	33	economic	economic	ADJ
gujaf-383	5	34	conditions	condition	NOUN
gujaf-383	5	35	.	.	PUNCT
gujaf-383	6	1	the	the	DET
gujaf-383	6	2	analysis	analysis	NOUN
gujaf-383	6	3	further	far	ADV
gujaf-383	6	4	includes	include	VERB
gujaf-383	6	5	receiver	receiver	NOUN
gujaf-383	6	6	operating	operate	VERB
gujaf-383	6	7	characteristic	characteristic	NOUN
gujaf-383	6	8	(	(	PUNCT
gujaf-383	6	9	roc	roc	PROPN
gujaf-383	6	10	)	)	PUNCT
gujaf-383	6	11	curves	curve	NOUN
gujaf-383	6	12	and	and	CCONJ
gujaf-383	6	13	confusion	confusion	NOUN
gujaf-383	6	14	matrix	matrix	NOUN
gujaf-383	6	15	heatmaps	heatmap	NOUN
gujaf-383	6	16	to	to	PART
gujaf-383	6	17	provide	provide	VERB
gujaf-383	6	18	nuanced	nuanced	ADJ
gujaf-383	6	19	insights	insight	NOUN
gujaf-383	6	20	into	into	ADP
gujaf-383	6	21	model	model	NOUN
gujaf-383	6	22	discriminative	discriminative	NOUN
gujaf-383	6	23	power	power	NOUN
gujaf-383	6	24	and	and	CCONJ
gujaf-383	6	25	classification	classification	NOUN
gujaf-383	6	26	errors	error	NOUN
gujaf-383	6	27	.	.	PUNCT
gujaf-383	7	1	findings	finding	NOUN
gujaf-383	7	2	underscore	underscore	VERB
gujaf-383	7	3	the	the	DET
gujaf-383	7	4	practical	practical	ADJ
gujaf-383	7	5	implications	implication	NOUN
gujaf-383	7	6	for	for	ADP
gujaf-383	7	7	financial	financial	ADJ
gujaf-383	7	8	institutions	institution	NOUN
gujaf-383	7	9	and	and	CCONJ
gujaf-383	7	10	regulators	regulator	NOUN
gujaf-383	7	11	in	in	ADP
gujaf-383	7	12	improving	improve	VERB
gujaf-383	7	13	early	early	ADJ
gujaf-383	7	14	warning	warning	NOUN
gujaf-383	7	15	systems	system	NOUN
gujaf-383	7	16	and	and	CCONJ
gujaf-383	7	17	mitigating	mitigate	VERB
gujaf-383	7	18	systemic	systemic	ADJ
gujaf-383	7	19	risks	risk	NOUN
gujaf-383	7	20	in	in	ADP
gujaf-383	7	21	emerging	emerge	VERB
gujaf-383	7	22	markets	market	NOUN
gujaf-383	7	23	.	.	PUNCT
gujaf-383	8	1	limitations	limitation	NOUN
gujaf-383	8	2	related	relate	VERB
gujaf-383	8	3	to	to	ADP
gujaf-383	8	4	data	datum	NOUN
gujaf-383	8	5	quality	quality	NOUN
gujaf-383	8	6	and	and	CCONJ
gujaf-383	8	7	model	model	NOUN
gujaf-383	8	8	scope	scope	NOUN
gujaf-383	8	9	are	be	AUX
gujaf-383	8	10	acknowledged	acknowledge	VERB
gujaf-383	8	11	,	,	PUNCT
gujaf-383	8	12	with	with	ADP
gujaf-383	8	13	recommendations	recommendation	NOUN
gujaf-383	8	14	for	for	ADP
gujaf-383	8	15	integrating	integrate	VERB
gujaf-383	8	16	machine	machine	NOUN
gujaf-383	8	17	learning	learning	NOUN
gujaf-383	8	18	and	and	CCONJ
gujaf-383	8	19	macroeconomic	macroeconomic	ADJ
gujaf-383	8	20	variables	variable	NOUN
gujaf-383	8	21	to	to	PART
gujaf-383	8	22	enhance	enhance	VERB
gujaf-383	8	23	future	future	ADJ
gujaf-383	8	24	predictive	predictive	ADJ
gujaf-383	8	25	frameworks	framework	NOUN
gujaf-383	8	26	.	.	PUNCT
gujaf-383	9	1	keywords	keyword	NOUN
gujaf-383	9	2	:	:	PUNCT
gujaf-383	9	3	bankruptcy	bankruptcy	NOUN
gujaf-383	9	4	prediction	prediction	NOUN
gujaf-383	9	5	,	,	PUNCT
gujaf-383	9	6	altman	altman	PROPN
gujaf-383	9	7	z	z	PROPN
gujaf-383	9	8	-	-	PUNCT
gujaf-383	9	9	score	score	NOUN
gujaf-383	9	10	,	,	PUNCT
gujaf-383	9	11	ohlson	ohlson	NOUN
gujaf-383	9	12	o	o	NOUN
gujaf-383	9	13	-	-	NOUN
gujaf-383	9	14	score	score	ADJ
gujaf-383	9	15	,	,	PUNCT
gujaf-383	9	16	nigerian	nigerian	ADJ
gujaf-383	9	17	business	business	NOUN
gujaf-383	9	18	environment	environment	NOUN
gujaf-383	9	19	,	,	PUNCT
gujaf-383	9	20	early	early	ADJ
gujaf-383	9	21	warning	warning	NOUN
gujaf-383	9	22	systems	system	NOUN
gujaf-383	9	23	,	,	PUNCT
gujaf-383	9	24	financial	financial	ADJ
gujaf-383	9	25	distress	distress	NOUN
gujaf-383	9	26	.	.	PUNCT
gujaf-383	10	1	jel	jel	PROPN
gujaf-383	10	2	codes	codes	PROPN
gujaf-383	10	3	:	:	PUNCT
gujaf-383	10	4	g33	g33	PROPN
gujaf-383	10	5	,	,	PUNCT
gujaf-383	10	6	c45	c45	PROPN
gujaf-383	10	7	,	,	PUNCT
gujaf-383	10	8	c52	c52	PROPN
gujaf-383	10	9	,	,	PUNCT
gujaf-383	10	10	g21	g21	PROPN
gujaf-383	10	11	1.0	1.0	NUM
gujaf-383	10	12	introduction	introduction	NOUN
gujaf-383	10	13	bankruptcy	bankruptcy	NOUN
gujaf-383	10	14	prediction	prediction	NOUN
gujaf-383	10	15	models	model	NOUN
gujaf-383	10	16	are	be	AUX
gujaf-383	10	17	essential	essential	ADJ
gujaf-383	10	18	tools	tool	NOUN
gujaf-383	10	19	for	for	ADP
gujaf-383	10	20	early	early	ADJ
gujaf-383	10	21	detection	detection	NOUN
gujaf-383	10	22	of	of	ADP
gujaf-383	10	23	financial	financial	ADJ
gujaf-383	10	24	distress	distress	NOUN
gujaf-383	10	25	,	,	PUNCT
gujaf-383	10	26	enabling	enable	VERB
gujaf-383	10	27	stakeholders	stakeholder	NOUN
gujaf-383	10	28	such	such	ADJ
gujaf-383	10	29	as	as	ADP
gujaf-383	10	30	investors	investor	NOUN
gujaf-383	10	31	,	,	PUNCT
gujaf-383	10	32	creditors	creditor	NOUN
gujaf-383	10	33	,	,	PUNCT
gujaf-383	10	34	and	and	CCONJ
gujaf-383	10	35	regulators	regulator	NOUN
gujaf-383	10	36	to	to	PART
gujaf-383	10	37	mitigate	mitigate	VERB
gujaf-383	10	38	potential	potential	ADJ
gujaf-383	10	39	losses	loss	NOUN
gujaf-383	10	40	.	.	PUNCT
gujaf-383	11	1	in	in	ADP
gujaf-383	11	2	emerging	emerge	VERB
gujaf-383	11	3	economies	economy	NOUN
gujaf-383	11	4	like	like	ADP
gujaf-383	11	5	nigeria	nigeria	PROPN
gujaf-383	11	6	,	,	PUNCT
gujaf-383	11	7	where	where	SCONJ
gujaf-383	11	8	corporate	corporate	ADJ
gujaf-383	11	9	governance	governance	NOUN
gujaf-383	11	10	mechanisms	mechanism	NOUN
gujaf-383	11	11	and	and	CCONJ
gujaf-383	11	12	financial	financial	ADJ
gujaf-383	11	13	reporting	reporting	NOUN
gujaf-383	11	14	standards	standard	NOUN
gujaf-383	11	15	often	often	ADV
gujaf-383	11	16	face	face	VERB
gujaf-383	11	17	significant	significant	ADJ
gujaf-383	11	18	challenges	challenge	NOUN
gujaf-383	11	19	,	,	PUNCT
gujaf-383	11	20	accurate	accurate	ADJ
gujaf-383	11	21	bankruptcy	bankruptcy	NOUN
gujaf-383	11	22	prediction	prediction	NOUN
gujaf-383	11	23	is	be	AUX
gujaf-383	11	24	particularly	particularly	ADV
gujaf-383	11	25	critical	critical	ADJ
gujaf-383	11	26	(	(	PUNCT
gujaf-383	11	27	altman	altman	PROPN
gujaf-383	11	28	&	&	CCONJ
gujaf-383	11	29	hotchkiss	hotchkiss	PROPN
gujaf-383	11	30	,	,	PUNCT
gujaf-383	11	31	2020	2020	NUM
gujaf-383	11	32	)	)	PUNCT
gujaf-383	11	33	.	.	PUNCT
gujaf-383	12	1	however	however	ADV
gujaf-383	12	2	,	,	PUNCT
gujaf-383	12	3	the	the	DET
gujaf-383	12	4	applicability	applicability	NOUN
gujaf-383	12	5	and	and	CCONJ
gujaf-383	12	6	predictive	predictive	ADJ
gujaf-383	12	7	power	power	NOUN
gujaf-383	12	8	of	of	ADP
gujaf-383	12	9	widely	widely	ADV
gujaf-383	12	10	used	use	VERB
gujaf-383	12	11	bankruptcy	bankruptcy	NOUN
gujaf-383	12	12	models	model	NOUN
gujaf-383	12	13	remain	remain	VERB
gujaf-383	12	14	underexplored	underexplored	ADJ
gujaf-383	12	15	in	in	ADP
gujaf-383	12	16	the	the	DET
gujaf-383	12	17	nigerian	nigerian	ADJ
gujaf-383	12	18	business	business	NOUN
gujaf-383	12	19	environment	environment	PROPN
gujaf-383	12	20	,	,	PUNCT
gujaf-383	12	21	which	which	PRON
gujaf-383	12	22	is	be	AUX
gujaf-383	12	23	characterized	characterize	VERB
gujaf-383	12	24	by	by	ADP
gujaf-383	12	25	economic	economic	ADJ
gujaf-383	12	26	volatility	volatility	NOUN
gujaf-383	12	27	,	,	PUNCT
gujaf-383	12	28	regulatory	regulatory	ADJ
gujaf-383	12	29	weaknesses	weakness	NOUN
gujaf-383	12	30	,	,	PUNCT
gujaf-383	12	31	and	and	CCONJ
gujaf-383	12	32	high	high	ADJ
gujaf-383	12	33	levels	level	NOUN
gujaf-383	12	34	of	of	ADP
gujaf-383	12	35	financial	financial	ADJ
gujaf-383	12	36	opacity	opacity	NOUN
gujaf-383	12	37	(	(	PUNCT
gujaf-383	12	38	iyoha	iyoha	NOUN
gujaf-383	12	39	,	,	PUNCT
gujaf-383	12	40	2018	2018	NUM
gujaf-383	12	41	;	;	PUNCT
gujaf-383	12	42	okoye	okoye	PROPN
gujaf-383	12	43	&	&	CCONJ
gujaf-383	12	44	ezejiofor	ezejiofor	NOUN
gujaf-383	12	45	,	,	PUNCT
gujaf-383	12	46	2021	2021	NUM
gujaf-383	12	47	)	)	PUNCT
gujaf-383	12	48	.	.	PUNCT
gujaf-383	13	1	this	this	DET
gujaf-383	13	2	study	study	NOUN
gujaf-383	13	3	assesses	assess	VERB
gujaf-383	13	4	four	four	NUM
gujaf-383	13	5	prominent	prominent	ADJ
gujaf-383	13	6	bankruptcy	bankruptcy	NOUN
gujaf-383	13	7	prediction	prediction	NOUN
gujaf-383	13	8	models	model	NOUN
gujaf-383	13	9	:	:	PUNCT
gujaf-383	13	10	altman	altman	PROPN
gujaf-383	13	11	’s	’s	PART
gujaf-383	13	12	z	z	NOUN
gujaf-383	13	13	-	-	PUNCT
gujaf-383	13	14	score	score	NOUN
gujaf-383	13	15	(	(	PUNCT
gujaf-383	13	16	1984	1984	NUM
gujaf-383	13	17	revision	revision	NOUN
gujaf-383	13	18	)	)	PUNCT
gujaf-383	13	19	,	,	PUNCT
gujaf-383	13	20	ohlson	ohlson	PROPN
gujaf-383	13	21	’s	’s	PART
gujaf-383	13	22	o	o	NOUN
gujaf-383	13	23	-	-	NOUN
gujaf-383	13	24	score	score	NOUN
gujaf-383	13	25	(	(	PUNCT
gujaf-383	13	26	1980	1980	NUM
gujaf-383	13	27	)	)	PUNCT
gujaf-383	13	28	,	,	PUNCT
gujaf-383	13	29	and	and	CCONJ
gujaf-383	13	30	the	the	DET
gujaf-383	13	31	in01	in01	PROPN
gujaf-383	13	32	and	and	CCONJ
gujaf-383	13	33	in05	in05	PROPN
gujaf-383	13	34	indexes	index	NOUN
gujaf-383	13	35	,	,	PUNCT
gujaf-383	13	36	the	the	DET
gujaf-383	13	37	latter	latter	ADJ
gujaf-383	13	38	two	two	NUM
gujaf-383	13	39	having	having	AUX
gujaf-383	13	40	been	be	AUX
gujaf-383	13	41	specifically	specifically	ADV
gujaf-383	13	42	validated	validate	VERB
gujaf-383	13	43	on	on	ADP
gujaf-383	13	44	nigerian	nigerian	ADJ
gujaf-383	13	45	firms	firm	NOUN
gujaf-383	13	46	(	(	PUNCT
gujaf-383	13	47	olalekan	olalekan	PROPN
gujaf-383	13	48	et	et	PROPN
gujaf-383	13	49	al	al	PROPN
gujaf-383	13	50	.	.	PROPN
gujaf-383	13	51	,	,	PUNCT
gujaf-383	13	52	2021	2021	NUM
gujaf-383	13	53	)	)	PUNCT
gujaf-383	13	54	.	.	PUNCT
gujaf-383	14	1	while	while	SCONJ
gujaf-383	14	2	altman	altman	PROPN
gujaf-383	14	3	’s	’s	PART
gujaf-383	14	4	and	and	CCONJ
gujaf-383	14	5	ohlson	ohlson	NOUN
gujaf-383	14	6	’s	’s	PART
gujaf-383	14	7	models	model	NOUN
gujaf-383	14	8	have	have	AUX
gujaf-383	14	9	achieved	achieve	VERB
gujaf-383	14	10	considerable	considerable	ADJ
gujaf-383	14	11	success	success	NOUN
gujaf-383	14	12	in	in	ADP
gujaf-383	14	13	predicting	predict	VERB
gujaf-383	14	14	corporate	corporate	ADJ
gujaf-383	14	15	failure	failure	NOUN
gujaf-383	14	16	in	in	ADP
gujaf-383	14	17	developed	develop	VERB
gujaf-383	14	18	markets	market	NOUN
gujaf-383	14	19	(	(	PUNCT
gujaf-383	14	20	altman	altman	PROPN
gujaf-383	14	21	&	&	CCONJ
gujaf-383	14	22	sabato	sabato	PROPN
gujaf-383	14	23	,	,	PUNCT
gujaf-383	14	24	2017	2017	NUM
gujaf-383	14	25	)	)	PUNCT
gujaf-383	14	26	,	,	PUNCT
gujaf-383	14	27	their	their	PRON
gujaf-383	14	28	performance	performance	NOUN
gujaf-383	14	29	in	in	ADP
gujaf-383	14	30	nigeria	nigeria	PROPN
gujaf-383	14	31	requires	require	VERB
gujaf-383	14	32	rigorous	rigorous	ADJ
gujaf-383	14	33	evaluation	evaluation	NOUN
gujaf-383	14	34	.	.	PUNCT
gujaf-383	15	1	financial	financial	ADJ
gujaf-383	15	2	environments	environment	NOUN
gujaf-383	15	3	characterized	characterize	VERB
gujaf-383	15	4	by	by	ADP
gujaf-383	15	5	widespread	widespread	ADJ
gujaf-383	15	6	financial	financial	ADJ
gujaf-383	15	7	statement	statement	NOUN
gujaf-383	15	8	manipulation	manipulation	NOUN
gujaf-383	15	9	and	and	CCONJ
gujaf-383	15	10	irregular	irregular	ADJ
gujaf-383	15	11	disclosure	disclosure	NOUN
gujaf-383	15	12	pose	pose	VERB
gujaf-383	15	13	risks	risk	NOUN
gujaf-383	15	14	to	to	ADP
gujaf-383	15	15	model	model	NOUN
gujaf-383	15	16	accuracy	accuracy	NOUN
gujaf-383	15	17	,	,	PUNCT
gujaf-383	15	18	necessitating	necessitate	VERB
gujaf-383	15	19	an	an	DET
gujaf-383	15	20	empirical	empirical	ADJ
gujaf-383	15	21	validation	validation	NOUN
gujaf-383	15	22	tailored	tailor	VERB
gujaf-383	15	23	to	to	ADP
gujaf-383	15	24	the	the	DET
gujaf-383	15	25	nigerian	nigerian	ADJ
gujaf-383	15	26	context	context	NOUN
gujaf-383	15	27	.	.	PUNCT
gujaf-383	16	1	a	a	DET
gujaf-383	16	2	major	major	ADJ
gujaf-383	16	3	impediment	impediment	NOUN
gujaf-383	16	4	to	to	ADP
gujaf-383	16	5	accurate	accurate	ADJ
gujaf-383	16	6	bankruptcy	bankruptcy	NOUN
gujaf-383	16	7	prediction	prediction	NOUN
gujaf-383	16	8	in	in	ADP
gujaf-383	16	9	nigeria	nigeria	PROPN
gujaf-383	16	10	is	be	AUX
gujaf-383	16	11	financial	financial	ADJ
gujaf-383	16	12	statement	statement	NOUN
gujaf-383	16	13	fraud	fraud	NOUN
gujaf-383	16	14	,	,	PUNCT
gujaf-383	16	15	which	which	PRON
gujaf-383	16	16	distorts	distort	VERB
gujaf-383	16	17	the	the	DET
gujaf-383	16	18	true	true	ADJ
gujaf-383	16	19	economic	economic	ADJ
gujaf-383	16	20	position	position	NOUN
gujaf-383	16	21	of	of	ADP
gujaf-383	16	22	firms	firm	NOUN
gujaf-383	16	23	.	.	PUNCT
gujaf-383	17	1	gbadebo	gbadebo	NOUN
gujaf-383	17	2	et	et	PROPN
gujaf-383	17	3	al	al	PROPN
gujaf-383	17	4	.	.	PROPN
gujaf-383	18	1	(	(	PUNCT
gujaf-383	18	2	2023	2023	NUM
gujaf-383	18	3	)	)	PUNCT
gujaf-383	18	4	provide	provide	VERB
gujaf-383	18	5	recent	recent	ADJ
gujaf-383	18	6	gusau	gusau	ADJ
gujaf-383	18	7	journal	journal	NOUN
gujaf-383	18	8	of	of	ADP
gujaf-383	18	9	accounting	accounting	NOUN
gujaf-383	18	10	and	and	CCONJ
gujaf-383	18	11	finance	finance	NOUN
gujaf-383	18	12	,	,	PUNCT
gujaf-383	18	13	vol.6	vol.6	PROPN
gujaf-383	18	14	,	,	PUNCT
gujaf-383	18	15	issue	issue	NOUN
gujaf-383	18	16	1	1	NUM
gujaf-383	18	17	,	,	PUNCT
gujaf-383	18	18	april	april	PROPN
gujaf-383	18	19	,	,	PUNCT
gujaf-383	18	20	2025	2025	NUM
gujaf-383	18	21	256	256	NUM
gujaf-383	18	22	empirical	empirical	ADJ
gujaf-383	18	23	evidence	evidence	NOUN
gujaf-383	18	24	demonstrating	demonstrate	VERB
gujaf-383	18	25	the	the	DET
gujaf-383	18	26	prevalence	prevalence	NOUN
gujaf-383	18	27	of	of	ADP
gujaf-383	18	28	financial	financial	ADJ
gujaf-383	18	29	statements	statement	NOUN
gujaf-383	18	30	fraud	fraud	NOUN
gujaf-383	18	31	among	among	ADP
gujaf-383	18	32	nigerian	nigerian	ADJ
gujaf-383	18	33	banks	bank	NOUN
gujaf-383	18	34	and	and	CCONJ
gujaf-383	18	35	other	other	ADJ
gujaf-383	18	36	financial	financial	ADJ
gujaf-383	18	37	institutions	institution	NOUN
gujaf-383	18	38	.	.	PUNCT
gujaf-383	19	1	their	their	PRON
gujaf-383	19	2	study	study	NOUN
gujaf-383	19	3	highlights	highlight	VERB
gujaf-383	19	4	systemic	systemic	ADJ
gujaf-383	19	5	weaknesses	weakness	NOUN
gujaf-383	19	6	in	in	ADP
gujaf-383	19	7	financial	financial	ADJ
gujaf-383	19	8	reporting	reporting	NOUN
gujaf-383	19	9	and	and	CCONJ
gujaf-383	19	10	regulatory	regulatory	ADJ
gujaf-383	19	11	enforcement	enforcement	NOUN
gujaf-383	19	12	,	,	PUNCT
gujaf-383	19	13	which	which	PRON
gujaf-383	19	14	reduce	reduce	VERB
gujaf-383	19	15	the	the	DET
gujaf-383	19	16	reliability	reliability	NOUN
gujaf-383	19	17	of	of	ADP
gujaf-383	19	18	accounting	accounting	NOUN
gujaf-383	19	19	information	information	NOUN
gujaf-383	19	20	used	use	VERB
gujaf-383	19	21	as	as	ADP
gujaf-383	19	22	inputs	input	NOUN
gujaf-383	19	23	in	in	ADP
gujaf-383	19	24	bankruptcy	bankruptcy	NOUN
gujaf-383	19	25	models	model	NOUN
gujaf-383	19	26	.	.	PUNCT
gujaf-383	20	1	this	this	DET
gujaf-383	20	2	phenomenon	phenomenon	NOUN
gujaf-383	20	3	increases	increase	VERB
gujaf-383	20	4	the	the	DET
gujaf-383	20	5	likelihood	likelihood	NOUN
gujaf-383	20	6	of	of	ADP
gujaf-383	20	7	misclassification	misclassification	NOUN
gujaf-383	20	8	errors	error	NOUN
gujaf-383	20	9	,	,	PUNCT
gujaf-383	20	10	either	either	CCONJ
gujaf-383	20	11	falsely	falsely	ADV
gujaf-383	20	12	signaling	signal	VERB
gujaf-383	20	13	distress	distress	NOUN
gujaf-383	20	14	or	or	CCONJ
gujaf-383	20	15	overlooking	overlook	VERB
gujaf-383	20	16	firms	firm	NOUN
gujaf-383	20	17	at	at	ADP
gujaf-383	20	18	genuine	genuine	ADJ
gujaf-383	20	19	risk	risk	NOUN
gujaf-383	20	20	of	of	ADP
gujaf-383	20	21	failure	failure	NOUN
gujaf-383	20	22	.	.	PUNCT
gujaf-383	21	1	the	the	DET
gujaf-383	21	2	reliability	reliability	NOUN
gujaf-383	21	3	of	of	ADP
gujaf-383	21	4	bankruptcy	bankruptcy	NOUN
gujaf-383	21	5	models	model	NOUN
gujaf-383	21	6	is	be	AUX
gujaf-383	21	7	further	far	ADV
gujaf-383	21	8	complicated	complicate	VERB
gujaf-383	21	9	by	by	ADP
gujaf-383	21	10	nigeria	nigeria	PROPN
gujaf-383	21	11	’s	’s	PART
gujaf-383	21	12	institutional	institutional	ADJ
gujaf-383	21	13	environment	environment	NOUN
gujaf-383	21	14	,	,	PUNCT
gujaf-383	21	15	including	include	VERB
gujaf-383	21	16	the	the	DET
gujaf-383	21	17	regulatory	regulatory	ADJ
gujaf-383	21	18	framework	framework	NOUN
gujaf-383	21	19	and	and	CCONJ
gujaf-383	21	20	market	market	NOUN
gujaf-383	21	21	transparency	transparency	NOUN
gujaf-383	21	22	.	.	PUNCT
gujaf-383	22	1	previous	previous	ADJ
gujaf-383	22	2	studies	study	NOUN
gujaf-383	22	3	have	have	AUX
gujaf-383	22	4	noted	note	VERB
gujaf-383	22	5	that	that	SCONJ
gujaf-383	22	6	weak	weak	ADJ
gujaf-383	22	7	enforcement	enforcement	NOUN
gujaf-383	22	8	of	of	ADP
gujaf-383	22	9	accounting	accounting	NOUN
gujaf-383	22	10	standards	standard	NOUN
gujaf-383	22	11	and	and	CCONJ
gujaf-383	22	12	corporate	corporate	ADJ
gujaf-383	22	13	governance	governance	NOUN
gujaf-383	22	14	practices	practice	NOUN
gujaf-383	22	15	in	in	ADP
gujaf-383	22	16	nigeria	nigeria	PROPN
gujaf-383	22	17	exacerbate	exacerbate	VERB
gujaf-383	22	18	the	the	DET
gujaf-383	22	19	risk	risk	NOUN
gujaf-383	22	20	of	of	ADP
gujaf-383	22	21	financial	financial	ADJ
gujaf-383	22	22	misreporting	misreporting	NOUN
gujaf-383	22	23	(	(	PUNCT
gujaf-383	22	24	akingunola	akingunola	PROPN
gujaf-383	22	25	&	&	CCONJ
gujaf-383	22	26	ijaiya	ijaiya	PROPN
gujaf-383	22	27	,	,	PUNCT
gujaf-383	22	28	2019	2019	NUM
gujaf-383	22	29	;	;	PUNCT
gujaf-383	22	30	oseni	oseni	PROPN
gujaf-383	22	31	&	&	CCONJ
gujaf-383	22	32	olayemi	olayemi	PROPN
gujaf-383	22	33	,	,	PUNCT
gujaf-383	22	34	2020	2020	NUM
gujaf-383	22	35	)	)	PUNCT
gujaf-383	22	36	.	.	PUNCT
gujaf-383	23	1	such	such	ADJ
gujaf-383	23	2	factors	factor	NOUN
gujaf-383	23	3	not	not	PART
gujaf-383	23	4	only	only	ADV
gujaf-383	23	5	affect	affect	VERB
gujaf-383	23	6	the	the	DET
gujaf-383	23	7	quality	quality	NOUN
gujaf-383	23	8	of	of	ADP
gujaf-383	23	9	financial	financial	ADJ
gujaf-383	23	10	data	datum	NOUN
gujaf-383	23	11	but	but	CCONJ
gujaf-383	23	12	also	also	ADV
gujaf-383	23	13	influence	influence	VERB
gujaf-383	23	14	the	the	DET
gujaf-383	23	15	predictive	predictive	ADJ
gujaf-383	23	16	validity	validity	NOUN
gujaf-383	23	17	of	of	ADP
gujaf-383	23	18	established	establish	VERB
gujaf-383	23	19	bankruptcy	bankruptcy	NOUN
gujaf-383	23	20	models	model	NOUN
gujaf-383	23	21	developed	develop	VERB
gujaf-383	23	22	for	for	ADP
gujaf-383	23	23	more	more	ADV
gujaf-383	23	24	mature	mature	ADJ
gujaf-383	23	25	financial	financial	ADJ
gujaf-383	23	26	markets	market	NOUN
gujaf-383	23	27	.	.	PUNCT
gujaf-383	24	1	consequently	consequently	ADV
gujaf-383	24	2	,	,	PUNCT
gujaf-383	24	3	model	model	NOUN
gujaf-383	24	4	adaptation	adaptation	NOUN
gujaf-383	24	5	or	or	CCONJ
gujaf-383	24	6	recalibration	recalibration	NOUN
gujaf-383	24	7	becomes	become	VERB
gujaf-383	24	8	necessary	necessary	ADJ
gujaf-383	24	9	to	to	PART
gujaf-383	24	10	accommodate	accommodate	VERB
gujaf-383	24	11	local	local	ADJ
gujaf-383	24	12	idiosyncrasies	idiosyncrasy	NOUN
gujaf-383	24	13	.	.	PUNCT
gujaf-383	25	1	to	to	PART
gujaf-383	25	2	address	address	VERB
gujaf-383	25	3	these	these	DET
gujaf-383	25	4	issues	issue	NOUN
gujaf-383	25	5	,	,	PUNCT
gujaf-383	25	6	this	this	DET
gujaf-383	25	7	study	study	NOUN
gujaf-383	25	8	evaluates	evaluate	VERB
gujaf-383	25	9	the	the	DET
gujaf-383	25	10	selected	select	VERB
gujaf-383	25	11	bankruptcy	bankruptcy	NOUN
gujaf-383	25	12	models	model	NOUN
gujaf-383	25	13	using	use	VERB
gujaf-383	25	14	a	a	DET
gujaf-383	25	15	threefold	threefold	ADJ
gujaf-383	25	16	accuracy	accuracy	NOUN
gujaf-383	25	17	assessment	assessment	NOUN
gujaf-383	25	18	:	:	PUNCT
gujaf-383	25	19	overall	overall	ADJ
gujaf-383	25	20	classification	classification	NOUN
gujaf-383	25	21	accuracy	accuracy	NOUN
gujaf-383	25	22	,	,	PUNCT
gujaf-383	25	23	bankruptcy	bankruptcy	NOUN
gujaf-383	25	24	prediction	prediction	NOUN
gujaf-383	25	25	accuracy	accuracy	NOUN
gujaf-383	25	26	,	,	PUNCT
gujaf-383	25	27	and	and	CCONJ
gujaf-383	25	28	nonbankruptcy	nonbankruptcy	NOUN
gujaf-383	25	29	prediction	prediction	NOUN
gujaf-383	25	30	accuracy	accuracy	NOUN
gujaf-383	25	31	.	.	PUNCT
gujaf-383	26	1	this	this	DET
gujaf-383	26	2	comprehensive	comprehensive	ADJ
gujaf-383	26	3	evaluation	evaluation	NOUN
gujaf-383	26	4	allows	allow	VERB
gujaf-383	26	5	for	for	ADP
gujaf-383	26	6	nuanced	nuanced	ADJ
gujaf-383	26	7	understanding	understanding	NOUN
gujaf-383	26	8	of	of	ADP
gujaf-383	26	9	each	each	DET
gujaf-383	26	10	model	model	NOUN
gujaf-383	26	11	’s	’s	PART
gujaf-383	26	12	strengths	strength	NOUN
gujaf-383	26	13	and	and	CCONJ
gujaf-383	26	14	weaknesses	weakness	NOUN
gujaf-383	26	15	in	in	ADP
gujaf-383	26	16	the	the	DET
gujaf-383	26	17	nigerian	nigerian	ADJ
gujaf-383	26	18	context	context	NOUN
gujaf-383	26	19	,	,	PUNCT
gujaf-383	26	20	including	include	VERB
gujaf-383	26	21	their	their	PRON
gujaf-383	26	22	susceptibility	susceptibility	NOUN
gujaf-383	26	23	to	to	PART
gujaf-383	26	24	type	type	VERB
gujaf-383	26	25	i	i	PRON
gujaf-383	26	26	and	and	CCONJ
gujaf-383	26	27	type	type	NOUN
gujaf-383	26	28	ii	ii	PROPN
gujaf-383	26	29	errors	error	NOUN
gujaf-383	26	30	,	,	PUNCT
gujaf-383	26	31	which	which	PRON
gujaf-383	26	32	have	have	VERB
gujaf-383	26	33	distinct	distinct	ADJ
gujaf-383	26	34	implications	implication	NOUN
gujaf-383	26	35	for	for	ADP
gujaf-383	26	36	different	different	ADJ
gujaf-383	26	37	stakeholders	stakeholder	NOUN
gujaf-383	26	38	(	(	PUNCT
gujaf-383	26	39	sharma	sharma	PROPN
gujaf-383	26	40	&	&	CCONJ
gujaf-383	26	41	panigrahi	panigrahi	PROPN
gujaf-383	26	42	,	,	PUNCT
gujaf-383	26	43	2020	2020	NUM
gujaf-383	26	44	)	)	PUNCT
gujaf-383	26	45	.	.	PUNCT
gujaf-383	27	1	the	the	DET
gujaf-383	27	2	study	study	NOUN
gujaf-383	27	3	thus	thus	ADV
gujaf-383	27	4	contributes	contribute	VERB
gujaf-383	27	5	to	to	ADP
gujaf-383	27	6	the	the	DET
gujaf-383	27	7	growing	grow	VERB
gujaf-383	27	8	body	body	NOUN
gujaf-383	27	9	of	of	ADP
gujaf-383	27	10	literature	literature	NOUN
gujaf-383	27	11	calling	call	VERB
gujaf-383	27	12	for	for	ADP
gujaf-383	27	13	contextualized	contextualized	ADJ
gujaf-383	27	14	bankruptcy	bankruptcy	NOUN
gujaf-383	27	15	prediction	prediction	NOUN
gujaf-383	27	16	methodologies	methodology	NOUN
gujaf-383	27	17	in	in	ADP
gujaf-383	27	18	emerging	emerge	VERB
gujaf-383	27	19	markets	market	NOUN
gujaf-383	27	20	.	.	PUNCT
gujaf-383	28	1	this	this	DET
gujaf-383	28	2	research	research	NOUN
gujaf-383	28	3	aims	aim	VERB
gujaf-383	28	4	to	to	PART
gujaf-383	28	5	bridge	bridge	VERB
gujaf-383	28	6	the	the	DET
gujaf-383	28	7	gap	gap	NOUN
gujaf-383	28	8	between	between	ADP
gujaf-383	28	9	global	global	ADJ
gujaf-383	28	10	bankruptcy	bankruptcy	NOUN
gujaf-383	28	11	prediction	prediction	NOUN
gujaf-383	28	12	frameworks	framework	NOUN
gujaf-383	28	13	and	and	CCONJ
gujaf-383	28	14	nigeria	nigeria	PROPN
gujaf-383	28	15	’s	’s	PART
gujaf-383	28	16	unique	unique	ADJ
gujaf-383	28	17	financial	financial	ADJ
gujaf-383	28	18	reporting	reporting	NOUN
gujaf-383	28	19	environment	environment	NOUN
gujaf-383	28	20	.	.	PUNCT
gujaf-383	29	1	by	by	ADP
gujaf-383	29	2	integrating	integrate	VERB
gujaf-383	29	3	the	the	DET
gujaf-383	29	4	findings	finding	NOUN
gujaf-383	29	5	of	of	ADP
gujaf-383	29	6	gbadebo	gbadebo	PROPN
gujaf-383	29	7	et	et	PROPN
gujaf-383	29	8	al	al	PROPN
gujaf-383	29	9	.	.	PROPN
gujaf-383	30	1	(	(	PUNCT
gujaf-383	30	2	2023	2023	NUM
gujaf-383	30	3	)	)	PUNCT
gujaf-383	30	4	on	on	ADP
gujaf-383	30	5	financial	financial	ADJ
gujaf-383	30	6	statements	statement	NOUN
gujaf-383	30	7	fraud	fraud	NOUN
gujaf-383	30	8	,	,	PUNCT
gujaf-383	30	9	it	it	PRON
gujaf-383	30	10	underscores	underscore	VERB
gujaf-383	30	11	the	the	DET
gujaf-383	30	12	pressing	press	VERB
gujaf-383	30	13	need	need	NOUN
gujaf-383	30	14	for	for	ADP
gujaf-383	30	15	localized	localized	ADJ
gujaf-383	30	16	empirical	empirical	ADJ
gujaf-383	30	17	validation	validation	NOUN
gujaf-383	30	18	of	of	ADP
gujaf-383	30	19	bankruptcy	bankruptcy	NOUN
gujaf-383	30	20	models	model	NOUN
gujaf-383	30	21	.	.	PUNCT
gujaf-383	31	1	the	the	DET
gujaf-383	31	2	results	result	NOUN
gujaf-383	31	3	are	be	AUX
gujaf-383	31	4	expected	expect	VERB
gujaf-383	31	5	to	to	PART
gujaf-383	31	6	provide	provide	VERB
gujaf-383	31	7	practical	practical	ADJ
gujaf-383	31	8	guidance	guidance	NOUN
gujaf-383	31	9	for	for	ADP
gujaf-383	31	10	academics	academic	NOUN
gujaf-383	31	11	,	,	PUNCT
gujaf-383	31	12	financial	financial	ADJ
gujaf-383	31	13	analysts	analyst	NOUN
gujaf-383	31	14	,	,	PUNCT
gujaf-383	31	15	regulators	regulator	NOUN
gujaf-383	31	16	,	,	PUNCT
gujaf-383	31	17	and	and	CCONJ
gujaf-383	31	18	policymakers	policymaker	NOUN
gujaf-383	31	19	striving	strive	VERB
gujaf-383	31	20	to	to	PART
gujaf-383	31	21	enhance	enhance	VERB
gujaf-383	31	22	early	early	ADJ
gujaf-383	31	23	warning	warning	NOUN
gujaf-383	31	24	systems	system	NOUN
gujaf-383	31	25	and	and	CCONJ
gujaf-383	31	26	corporate	corporate	ADJ
gujaf-383	31	27	financial	financial	ADJ
gujaf-383	31	28	transparency	transparency	NOUN
gujaf-383	31	29	in	in	ADP
gujaf-383	31	30	nigeria	nigeria	PROPN
gujaf-383	31	31	and	and	CCONJ
gujaf-383	31	32	similar	similar	ADJ
gujaf-383	31	33	emerging	emerge	VERB
gujaf-383	31	34	economies	economy	NOUN
gujaf-383	31	35	.	.	PUNCT
gujaf-383	32	1	2.0	2.0	NUM
gujaf-383	32	2	literature	literature	NOUN
gujaf-383	32	3	review	review	NOUN
gujaf-383	32	4	bankruptcy	bankruptcy	NOUN
gujaf-383	32	5	prediction	prediction	NOUN
gujaf-383	32	6	is	be	AUX
gujaf-383	32	7	fundamentally	fundamentally	ADV
gujaf-383	32	8	grounded	ground	VERB
gujaf-383	32	9	in	in	ADP
gujaf-383	32	10	financial	financial	ADJ
gujaf-383	32	11	distress	distress	NOUN
gujaf-383	32	12	theory	theory	NOUN
gujaf-383	32	13	,	,	PUNCT
gujaf-383	32	14	which	which	PRON
gujaf-383	32	15	posits	posit	VERB
gujaf-383	32	16	that	that	SCONJ
gujaf-383	32	17	firms	firm	NOUN
gujaf-383	32	18	exhibit	exhibit	VERB
gujaf-383	32	19	identifiable	identifiable	ADJ
gujaf-383	32	20	financial	financial	ADJ
gujaf-383	32	21	and	and	CCONJ
gujaf-383	32	22	operational	operational	ADJ
gujaf-383	32	23	signals	signal	NOUN
gujaf-383	32	24	prior	prior	ADV
gujaf-383	32	25	to	to	ADP
gujaf-383	32	26	failure	failure	NOUN
gujaf-383	32	27	(	(	PUNCT
gujaf-383	32	28	altman	altman	NOUN
gujaf-383	32	29	,	,	PUNCT
gujaf-383	32	30	1968	1968	NUM
gujaf-383	32	31	)	)	PUNCT
gujaf-383	32	32	.	.	PUNCT
gujaf-383	33	1	the	the	DET
gujaf-383	33	2	theoretical	theoretical	ADJ
gujaf-383	33	3	foundation	foundation	NOUN
gujaf-383	33	4	rests	rest	VERB
gujaf-383	33	5	on	on	ADP
gujaf-383	33	6	the	the	DET
gujaf-383	33	7	assumption	assumption	NOUN
gujaf-383	33	8	that	that	SCONJ
gujaf-383	33	9	deteriorating	deteriorate	VERB
gujaf-383	33	10	firm	firm	ADJ
gujaf-383	33	11	performance	performance	NOUN
gujaf-383	33	12	,	,	PUNCT
gujaf-383	33	13	observable	observable	ADJ
gujaf-383	33	14	through	through	ADP
gujaf-383	33	15	financial	financial	ADJ
gujaf-383	33	16	ratios	ratio	NOUN
gujaf-383	33	17	and	and	CCONJ
gujaf-383	33	18	market	market	NOUN
gujaf-383	33	19	indicators	indicator	NOUN
gujaf-383	33	20	,	,	PUNCT
gujaf-383	33	21	precedes	precede	VERB
gujaf-383	33	22	bankruptcy	bankruptcy	NOUN
gujaf-383	33	23	and	and	CCONJ
gujaf-383	33	24	thus	thus	ADV
gujaf-383	33	25	can	can	AUX
gujaf-383	33	26	be	be	AUX
gujaf-383	33	27	quantified	quantify	VERB
gujaf-383	33	28	for	for	ADP
gujaf-383	33	29	predictive	predictive	ADJ
gujaf-383	33	30	purposes	purpose	NOUN
gujaf-383	33	31	.	.	PUNCT
gujaf-383	34	1	early	early	ADJ
gujaf-383	34	2	seminal	seminal	ADJ
gujaf-383	34	3	work	work	NOUN
gujaf-383	34	4	by	by	ADP
gujaf-383	34	5	altman	altman	PROPN
gujaf-383	34	6	(	(	PUNCT
gujaf-383	34	7	1968	1968	NUM
gujaf-383	34	8	)	)	PUNCT
gujaf-383	34	9	developed	develop	VERB
gujaf-383	34	10	the	the	DET
gujaf-383	34	11	z	z	NOUN
gujaf-383	34	12	-	-	PUNCT
gujaf-383	34	13	score	score	NOUN
gujaf-383	34	14	model	model	NOUN
gujaf-383	34	15	using	use	VERB
gujaf-383	34	16	multivariate	multivariate	NOUN
gujaf-383	34	17	discriminant	discriminant	ADJ
gujaf-383	34	18	analysis	analysis	NOUN
gujaf-383	34	19	(	(	PUNCT
gujaf-383	34	20	mda	mda	PROPN
gujaf-383	34	21	)	)	PUNCT
gujaf-383	34	22	,	,	PUNCT
gujaf-383	34	23	which	which	PRON
gujaf-383	34	24	integrated	integrate	VERB
gujaf-383	34	25	multiple	multiple	ADJ
gujaf-383	34	26	financial	financial	ADJ
gujaf-383	34	27	ratios	ratio	NOUN
gujaf-383	34	28	to	to	PART
gujaf-383	34	29	classify	classify	VERB
gujaf-383	34	30	firms	firm	NOUN
gujaf-383	34	31	’	’	PART
gujaf-383	34	32	likelihood	likelihood	NOUN
gujaf-383	34	33	of	of	ADP
gujaf-383	34	34	bankruptcy	bankruptcy	NOUN
gujaf-383	34	35	.	.	PUNCT
gujaf-383	35	1	this	this	DET
gujaf-383	35	2	framework	framework	NOUN
gujaf-383	35	3	laid	lay	VERB
gujaf-383	35	4	the	the	DET
gujaf-383	35	5	groundwork	groundwork	NOUN
gujaf-383	35	6	for	for	ADP
gujaf-383	35	7	subsequent	subsequent	ADJ
gujaf-383	35	8	models	model	NOUN
gujaf-383	35	9	and	and	CCONJ
gujaf-383	35	10	remains	remain	VERB
gujaf-383	35	11	a	a	DET
gujaf-383	35	12	benchmark	benchmark	NOUN
gujaf-383	35	13	in	in	ADP
gujaf-383	35	14	the	the	DET
gujaf-383	35	15	field	field	NOUN
gujaf-383	35	16	.	.	PUNCT
gujaf-383	36	1	the	the	DET
gujaf-383	36	2	advancement	advancement	NOUN
gujaf-383	36	3	of	of	ADP
gujaf-383	36	4	bankruptcy	bankruptcy	NOUN
gujaf-383	36	5	prediction	prediction	NOUN
gujaf-383	36	6	theory	theory	NOUN
gujaf-383	36	7	can	can	AUX
gujaf-383	36	8	be	be	AUX
gujaf-383	36	9	grouped	group	VERB
gujaf-383	36	10	broadly	broadly	ADV
gujaf-383	36	11	into	into	ADP
gujaf-383	36	12	two	two	NUM
gujaf-383	36	13	streams	stream	NOUN
gujaf-383	36	14	:	:	PUNCT
gujaf-383	36	15	statistical	statistical	ADJ
gujaf-383	36	16	approaches	approach	NOUN
gujaf-383	36	17	and	and	CCONJ
gujaf-383	36	18	market	market	NOUN
gujaf-383	36	19	-	-	PUNCT
gujaf-383	36	20	based	base	VERB
gujaf-383	36	21	or	or	CCONJ
gujaf-383	36	22	hybrid	hybrid	ADJ
gujaf-383	36	23	approaches	approach	NOUN
gujaf-383	36	24	.	.	PUNCT
gujaf-383	37	1	statistical	statistical	ADJ
gujaf-383	37	2	models	model	NOUN
gujaf-383	37	3	,	,	PUNCT
gujaf-383	37	4	such	such	ADJ
gujaf-383	37	5	as	as	ADP
gujaf-383	37	6	altman	altman	PROPN
gujaf-383	37	7	’s	’s	PART
gujaf-383	37	8	z	z	NOUN
gujaf-383	37	9	-	-	PUNCT
gujaf-383	37	10	score	score	NOUN
gujaf-383	37	11	and	and	CCONJ
gujaf-383	37	12	ohlson	ohlson	NOUN
gujaf-383	37	13	’s	’s	PART
gujaf-383	37	14	o	o	NOUN
gujaf-383	37	15	-	-	NOUN
gujaf-383	37	16	score	score	NOUN
gujaf-383	37	17	(	(	PUNCT
gujaf-383	37	18	ohlson	ohlson	NOUN
gujaf-383	37	19	,	,	PUNCT
gujaf-383	37	20	1980	1980	NUM
gujaf-383	37	21	)	)	PUNCT
gujaf-383	37	22	,	,	PUNCT
gujaf-383	37	23	rely	rely	VERB
gujaf-383	37	24	heavily	heavily	ADV
gujaf-383	37	25	on	on	ADP
gujaf-383	37	26	financial	financial	ADJ
gujaf-383	37	27	statement	statement	NOUN
gujaf-383	37	28	data	datum	NOUN
gujaf-383	37	29	,	,	PUNCT
gujaf-383	37	30	using	use	VERB
gujaf-383	37	31	logistic	logistic	ADJ
gujaf-383	37	32	regression	regression	NOUN
gujaf-383	37	33	or	or	CCONJ
gujaf-383	37	34	discriminant	discriminant	ADJ
gujaf-383	37	35	analysis	analysis	NOUN
gujaf-383	37	36	to	to	PART
gujaf-383	37	37	capture	capture	VERB
gujaf-383	37	38	the	the	DET
gujaf-383	37	39	relationship	relationship	NOUN
gujaf-383	37	40	between	between	ADP
gujaf-383	37	41	firm	firm	ADJ
gujaf-383	37	42	characteristics	characteristic	NOUN
gujaf-383	37	43	and	and	CCONJ
gujaf-383	37	44	bankruptcy	bankruptcy	NOUN
gujaf-383	37	45	outcomes	outcome	NOUN
gujaf-383	37	46	(	(	PUNCT
gujaf-383	37	47	jones	jones	PROPN
gujaf-383	37	48	&	&	CCONJ
gujaf-383	37	49	hensher	hensher	PROPN
gujaf-383	37	50	,	,	PUNCT
gujaf-383	37	51	2004	2004	NUM
gujaf-383	37	52	)	)	PUNCT
gujaf-383	37	53	.	.	PUNCT
gujaf-383	38	1	these	these	DET
gujaf-383	38	2	models	model	NOUN
gujaf-383	38	3	are	be	AUX
gujaf-383	38	4	grounded	ground	VERB
gujaf-383	38	5	in	in	ADP
gujaf-383	38	6	classical	classical	ADJ
gujaf-383	38	7	financial	financial	ADJ
gujaf-383	38	8	distress	distress	NOUN
gujaf-383	38	9	theory	theory	NOUN
gujaf-383	38	10	,	,	PUNCT
gujaf-383	38	11	which	which	PRON
gujaf-383	38	12	suggests	suggest	VERB
gujaf-383	38	13	that	that	SCONJ
gujaf-383	38	14	firm	firm	ADJ
gujaf-383	38	15	-	-	PUNCT
gujaf-383	38	16	specific	specific	ADJ
gujaf-383	38	17	financial	financial	ADJ
gujaf-383	38	18	metrics	metric	NOUN
gujaf-383	38	19	,	,	PUNCT
gujaf-383	38	20	such	such	ADJ
gujaf-383	38	21	as	as	ADP
gujaf-383	38	22	gusau	gusau	ADJ
gujaf-383	38	23	journal	journal	NOUN
gujaf-383	38	24	of	of	ADP
gujaf-383	38	25	accounting	accounting	NOUN
gujaf-383	38	26	and	and	CCONJ
gujaf-383	38	27	finance	finance	NOUN
gujaf-383	38	28	,	,	PUNCT
gujaf-383	38	29	vol.6	vol.6	PROPN
gujaf-383	38	30	,	,	PUNCT
gujaf-383	38	31	issue	issue	NOUN
gujaf-383	38	32	1	1	NUM
gujaf-383	38	33	,	,	PUNCT
gujaf-383	38	34	april	april	PROPN
gujaf-383	38	35	,	,	PUNCT
gujaf-383	38	36	2025	2025	NUM
gujaf-383	38	37	257	257	NUM
gujaf-383	38	38	liquidity	liquidity	NOUN
gujaf-383	38	39	,	,	PUNCT
gujaf-383	38	40	profitability	profitability	NOUN
gujaf-383	38	41	,	,	PUNCT
gujaf-383	38	42	leverage	leverage	NOUN
gujaf-383	38	43	,	,	PUNCT
gujaf-383	38	44	and	and	CCONJ
gujaf-383	38	45	operational	operational	ADJ
gujaf-383	38	46	efficiency	efficiency	NOUN
gujaf-383	38	47	,	,	PUNCT
gujaf-383	38	48	contain	contain	VERB
gujaf-383	38	49	predictive	predictive	ADJ
gujaf-383	38	50	information	information	NOUN
gujaf-383	38	51	about	about	ADP
gujaf-383	38	52	insolvency	insolvency	NOUN
gujaf-383	38	53	risks	risk	NOUN
gujaf-383	38	54	(	(	PUNCT
gujaf-383	38	55	kim	kim	PROPN
gujaf-383	38	56	&	&	CCONJ
gujaf-383	38	57	sohn	sohn	PROPN
gujaf-383	38	58	,	,	PUNCT
gujaf-383	38	59	2017	2017	NUM
gujaf-383	38	60	)	)	PUNCT
gujaf-383	38	61	.	.	PUNCT
gujaf-383	39	1	despite	despite	SCONJ
gujaf-383	39	2	their	their	PRON
gujaf-383	39	3	popularity	popularity	NOUN
gujaf-383	39	4	,	,	PUNCT
gujaf-383	39	5	purely	purely	ADV
gujaf-383	39	6	financial	financial	ADJ
gujaf-383	39	7	-	-	PUNCT
gujaf-383	39	8	ratio	ratio	NOUN
gujaf-383	39	9	-	-	PUNCT
gujaf-383	39	10	based	base	VERB
gujaf-383	39	11	models	model	NOUN
gujaf-383	39	12	have	have	AUX
gujaf-383	39	13	faced	face	VERB
gujaf-383	39	14	theoretical	theoretical	ADJ
gujaf-383	39	15	and	and	CCONJ
gujaf-383	39	16	practical	practical	ADJ
gujaf-383	39	17	limitations	limitation	NOUN
gujaf-383	39	18	,	,	PUNCT
gujaf-383	39	19	especially	especially	ADV
gujaf-383	39	20	in	in	ADP
gujaf-383	39	21	environments	environment	NOUN
gujaf-383	39	22	where	where	SCONJ
gujaf-383	39	23	accounting	accounting	NOUN
gujaf-383	39	24	quality	quality	NOUN
gujaf-383	39	25	is	be	AUX
gujaf-383	39	26	compromised	compromise	VERB
gujaf-383	39	27	.	.	PUNCT
gujaf-383	40	1	this	this	DET
gujaf-383	40	2	concern	concern	NOUN
gujaf-383	40	3	is	be	AUX
gujaf-383	40	4	consistent	consistent	ADJ
gujaf-383	40	5	with	with	ADP
gujaf-383	40	6	agency	agency	NOUN
gujaf-383	40	7	theory	theory	NOUN
gujaf-383	40	8	and	and	CCONJ
gujaf-383	40	9	information	information	NOUN
gujaf-383	40	10	asymmetry	asymmetry	NOUN
gujaf-383	40	11	concepts	concept	NOUN
gujaf-383	40	12	,	,	PUNCT
gujaf-383	40	13	which	which	PRON
gujaf-383	40	14	highlight	highlight	VERB
gujaf-383	40	15	that	that	DET
gujaf-383	40	16	management	management	NOUN
gujaf-383	40	17	may	may	AUX
gujaf-383	40	18	manipulate	manipulate	VERB
gujaf-383	40	19	reported	report	VERB
gujaf-383	40	20	earnings	earning	NOUN
gujaf-383	40	21	or	or	CCONJ
gujaf-383	40	22	assets	asset	NOUN
gujaf-383	40	23	to	to	PART
gujaf-383	40	24	mask	mask	VERB
gujaf-383	40	25	financial	financial	ADJ
gujaf-383	40	26	distress	distress	NOUN
gujaf-383	40	27	(	(	PUNCT
gujaf-383	40	28	jensen	jensen	PROPN
gujaf-383	40	29	&	&	CCONJ
gujaf-383	40	30	meckling	meckling	PROPN
gujaf-383	40	31	,	,	PUNCT
gujaf-383	40	32	1976	1976	NUM
gujaf-383	40	33	;	;	PUNCT
gujaf-383	40	34	watts	watts	PROPN
gujaf-383	40	35	&	&	CCONJ
gujaf-383	40	36	zimmerman	zimmerman	PROPN
gujaf-383	40	37	,	,	PUNCT
gujaf-383	40	38	1986	1986	NUM
gujaf-383	40	39	)	)	PUNCT
gujaf-383	40	40	.	.	PUNCT
gujaf-383	41	1	consequently	consequently	ADV
gujaf-383	41	2	,	,	PUNCT
gujaf-383	41	3	the	the	DET
gujaf-383	41	4	accuracy	accuracy	NOUN
gujaf-383	41	5	of	of	ADP
gujaf-383	41	6	ratio	ratio	NOUN
gujaf-383	41	7	-	-	PUNCT
gujaf-383	41	8	based	base	VERB
gujaf-383	41	9	prediction	prediction	NOUN
gujaf-383	41	10	models	model	NOUN
gujaf-383	41	11	can	can	AUX
gujaf-383	41	12	be	be	AUX
gujaf-383	41	13	undermined	undermine	VERB
gujaf-383	41	14	when	when	SCONJ
gujaf-383	41	15	financial	financial	ADJ
gujaf-383	41	16	statements	statement	NOUN
gujaf-383	41	17	do	do	AUX
gujaf-383	41	18	not	not	PART
gujaf-383	41	19	fully	fully	ADV
gujaf-383	41	20	reflect	reflect	VERB
gujaf-383	41	21	economic	economic	ADJ
gujaf-383	41	22	realities	reality	NOUN
gujaf-383	41	23	.	.	PUNCT
gujaf-383	42	1	studies	study	NOUN
gujaf-383	42	2	such	such	ADJ
gujaf-383	42	3	as	as	ADP
gujaf-383	42	4	francis	francis	PROPN
gujaf-383	42	5	et	et	PROPN
gujaf-383	42	6	al	al	PROPN
gujaf-383	42	7	.	.	PROPN
gujaf-383	43	1	(	(	PUNCT
gujaf-383	43	2	2013	2013	NUM
gujaf-383	43	3	)	)	PUNCT
gujaf-383	43	4	and	and	CCONJ
gujaf-383	43	5	dechow	dechow	ADJ
gujaf-383	43	6	et	et	PROPN
gujaf-383	43	7	al	al	PROPN
gujaf-383	43	8	.	.	PROPN
gujaf-383	44	1	(	(	PUNCT
gujaf-383	44	2	2010	2010	NUM
gujaf-383	44	3	)	)	PUNCT
gujaf-383	44	4	demonstrate	demonstrate	VERB
gujaf-383	44	5	that	that	SCONJ
gujaf-383	44	6	earnings	earning	NOUN
gujaf-383	44	7	management	management	NOUN
gujaf-383	44	8	and	and	CCONJ
gujaf-383	44	9	fraud	fraud	NOUN
gujaf-383	44	10	can	can	AUX
gujaf-383	44	11	distort	distort	VERB
gujaf-383	44	12	predictive	predictive	ADJ
gujaf-383	44	13	signals	signal	NOUN
gujaf-383	44	14	,	,	PUNCT
gujaf-383	44	15	a	a	DET
gujaf-383	44	16	point	point	NOUN
gujaf-383	44	17	particularly	particularly	ADV
gujaf-383	44	18	salient	salient	NOUN
gujaf-383	44	19	in	in	ADP
gujaf-383	44	20	emerging	emerge	VERB
gujaf-383	44	21	markets	market	NOUN
gujaf-383	44	22	with	with	ADP
gujaf-383	44	23	weaker	weak	ADJ
gujaf-383	44	24	regulatory	regulatory	ADJ
gujaf-383	44	25	frameworks	framework	NOUN
gujaf-383	44	26	.	.	PUNCT
gujaf-383	45	1	to	to	PART
gujaf-383	45	2	address	address	VERB
gujaf-383	45	3	these	these	DET
gujaf-383	45	4	concerns	concern	NOUN
gujaf-383	45	5	,	,	PUNCT
gujaf-383	45	6	recent	recent	ADJ
gujaf-383	45	7	theoretical	theoretical	ADJ
gujaf-383	45	8	developments	development	NOUN
gujaf-383	45	9	advocate	advocate	VERB
gujaf-383	45	10	for	for	ADP
gujaf-383	45	11	integrating	integrate	VERB
gujaf-383	45	12	nontraditional	nontraditional	ADJ
gujaf-383	45	13	data	datum	NOUN
gujaf-383	45	14	and	and	CCONJ
gujaf-383	45	15	hybrid	hybrid	NOUN
gujaf-383	45	16	models	model	NOUN
gujaf-383	45	17	,	,	PUNCT
gujaf-383	45	18	combining	combine	VERB
gujaf-383	45	19	financial	financial	ADJ
gujaf-383	45	20	ratios	ratio	NOUN
gujaf-383	45	21	with	with	ADP
gujaf-383	45	22	market	market	NOUN
gujaf-383	45	23	-	-	PUNCT
gujaf-383	45	24	based	base	VERB
gujaf-383	45	25	variables	variable	NOUN
gujaf-383	45	26	or	or	CCONJ
gujaf-383	45	27	behavioral	behavioral	ADJ
gujaf-383	45	28	indicators	indicator	NOUN
gujaf-383	45	29	.	.	PUNCT
gujaf-383	46	1	market	market	NOUN
gujaf-383	46	2	-	-	PUNCT
gujaf-383	46	3	based	base	VERB
gujaf-383	46	4	approaches	approach	NOUN
gujaf-383	46	5	,	,	PUNCT
gujaf-383	46	6	grounded	ground	VERB
gujaf-383	46	7	in	in	ADP
gujaf-383	46	8	efficient	efficient	ADJ
gujaf-383	46	9	market	market	NOUN
gujaf-383	46	10	hypothesis	hypothesis	NOUN
gujaf-383	46	11	(	(	PUNCT
gujaf-383	46	12	fama	fama	NOUN
gujaf-383	46	13	,	,	PUNCT
gujaf-383	46	14	1970	1970	NUM
gujaf-383	46	15	)	)	PUNCT
gujaf-383	46	16	and	and	CCONJ
gujaf-383	46	17	option	option	NOUN
gujaf-383	46	18	pricing	pricing	NOUN
gujaf-383	46	19	theory	theory	NOUN
gujaf-383	46	20	(	(	PUNCT
gujaf-383	46	21	merton	merton	PROPN
gujaf-383	46	22	,	,	PUNCT
gujaf-383	46	23	1974	1974	NUM
gujaf-383	46	24	)	)	PUNCT
gujaf-383	46	25	,	,	PUNCT
gujaf-383	46	26	argue	argue	VERB
gujaf-383	46	27	that	that	SCONJ
gujaf-383	46	28	stock	stock	NOUN
gujaf-383	46	29	prices	price	NOUN
gujaf-383	46	30	,	,	PUNCT
gujaf-383	46	31	volatility	volatility	NOUN
gujaf-383	46	32	,	,	PUNCT
gujaf-383	46	33	and	and	CCONJ
gujaf-383	46	34	credit	credit	NOUN
gujaf-383	46	35	spreads	spread	NOUN
gujaf-383	46	36	reflect	reflect	VERB
gujaf-383	46	37	investors	investor	NOUN
gujaf-383	46	38	’	’	PART
gujaf-383	46	39	expectations	expectation	NOUN
gujaf-383	46	40	of	of	ADP
gujaf-383	46	41	default	default	NOUN
gujaf-383	46	42	risk	risk	NOUN
gujaf-383	46	43	and	and	CCONJ
gujaf-383	46	44	thus	thus	ADV
gujaf-383	46	45	enhance	enhance	VERB
gujaf-383	46	46	bankruptcy	bankruptcy	NOUN
gujaf-383	46	47	prediction	prediction	NOUN
gujaf-383	46	48	(	(	PUNCT
gujaf-383	46	49	shumway	shumway	NOUN
gujaf-383	46	50	,	,	PUNCT
gujaf-383	46	51	2001	2001	NUM
gujaf-383	46	52	;	;	PUNCT
gujaf-383	46	53	bharath	bharath	PROPN
gujaf-383	46	54	&	&	CCONJ
gujaf-383	46	55	shumway	shumway	PROPN
gujaf-383	46	56	,	,	PUNCT
gujaf-383	46	57	2008	2008	NUM
gujaf-383	46	58	)	)	PUNCT
gujaf-383	46	59	.	.	PUNCT
gujaf-383	47	1	these	these	DET
gujaf-383	47	2	models	model	NOUN
gujaf-383	47	3	complement	complement	VERB
gujaf-383	47	4	financial	financial	ADJ
gujaf-383	47	5	data	datum	NOUN
gujaf-383	47	6	by	by	ADP
gujaf-383	47	7	incorporating	incorporate	VERB
gujaf-383	47	8	forward	forward	ADV
gujaf-383	47	9	-	-	PUNCT
gujaf-383	47	10	looking	look	VERB
gujaf-383	47	11	information	information	NOUN
gujaf-383	47	12	derived	derive	VERB
gujaf-383	47	13	from	from	ADP
gujaf-383	47	14	market	market	NOUN
gujaf-383	47	15	sentiments	sentiment	NOUN
gujaf-383	47	16	and	and	CCONJ
gujaf-383	47	17	external	external	ADJ
gujaf-383	47	18	economic	economic	ADJ
gujaf-383	47	19	conditions	condition	NOUN
gujaf-383	47	20	,	,	PUNCT
gujaf-383	47	21	addressing	address	VERB
gujaf-383	47	22	the	the	DET
gujaf-383	47	23	lag	lag	NOUN
gujaf-383	47	24	and	and	CCONJ
gujaf-383	47	25	potential	potential	ADJ
gujaf-383	47	26	biases	bias	NOUN
gujaf-383	47	27	in	in	ADP
gujaf-383	47	28	accounting	accounting	NOUN
gujaf-383	47	29	data	datum	NOUN
gujaf-383	47	30	.	.	PUNCT
gujaf-383	48	1	further	far	ADV
gujaf-383	48	2	,	,	PUNCT
gujaf-383	48	3	the	the	DET
gujaf-383	48	4	incorporation	incorporation	NOUN
gujaf-383	48	5	of	of	ADP
gujaf-383	48	6	machine	machine	NOUN
gujaf-383	48	7	learning	learning	NOUN
gujaf-383	48	8	and	and	CCONJ
gujaf-383	48	9	artificial	artificial	ADJ
gujaf-383	48	10	intelligence	intelligence	NOUN
gujaf-383	48	11	(	(	PUNCT
gujaf-383	48	12	ai	ai	NOUN
gujaf-383	48	13	)	)	PUNCT
gujaf-383	48	14	models	model	NOUN
gujaf-383	48	15	reflects	reflect	VERB
gujaf-383	48	16	an	an	DET
gujaf-383	48	17	evolution	evolution	NOUN
gujaf-383	48	18	in	in	ADP
gujaf-383	48	19	bankruptcy	bankruptcy	NOUN
gujaf-383	48	20	prediction	prediction	NOUN
gujaf-383	48	21	theory	theory	NOUN
gujaf-383	48	22	that	that	PRON
gujaf-383	48	23	acknowledges	acknowledge	VERB
gujaf-383	48	24	complex	complex	ADJ
gujaf-383	48	25	,	,	PUNCT
gujaf-383	48	26	nonlinear	nonlinear	ADJ
gujaf-383	48	27	relationships	relationship	NOUN
gujaf-383	48	28	among	among	ADP
gujaf-383	48	29	predictors	predictor	NOUN
gujaf-383	48	30	(	(	PUNCT
gujaf-383	48	31	bellotti	bellotti	PROPN
gujaf-383	48	32	&	&	CCONJ
gujaf-383	48	33	crook	crook	NOUN
gujaf-383	48	34	,	,	PUNCT
gujaf-383	48	35	2023	2023	NUM
gujaf-383	48	36	)	)	PUNCT
gujaf-383	48	37	.	.	PUNCT
gujaf-383	49	1	these	these	DET
gujaf-383	49	2	models	model	NOUN
gujaf-383	49	3	depart	depart	VERB
gujaf-383	49	4	from	from	ADP
gujaf-383	49	5	traditional	traditional	ADJ
gujaf-383	49	6	parametric	parametric	ADJ
gujaf-383	49	7	assumptions	assumption	NOUN
gujaf-383	49	8	,	,	PUNCT
gujaf-383	49	9	leveraging	leverage	VERB
gujaf-383	49	10	large	large	ADJ
gujaf-383	49	11	datasets	dataset	NOUN
gujaf-383	49	12	and	and	CCONJ
gujaf-383	49	13	algorithmic	algorithmic	ADJ
gujaf-383	49	14	learning	learning	NOUN
gujaf-383	49	15	to	to	PART
gujaf-383	49	16	identify	identify	VERB
gujaf-383	49	17	patterns	pattern	NOUN
gujaf-383	49	18	not	not	PART
gujaf-383	49	19	easily	easily	ADV
gujaf-383	49	20	captured	capture	VERB
gujaf-383	49	21	by	by	ADP
gujaf-383	49	22	classical	classical	ADJ
gujaf-383	49	23	models	model	NOUN
gujaf-383	49	24	.	.	PUNCT
gujaf-383	50	1	theoretically	theoretically	ADV
gujaf-383	50	2	,	,	PUNCT
gujaf-383	50	3	this	this	PRON
gujaf-383	50	4	aligns	align	VERB
gujaf-383	50	5	with	with	ADP
gujaf-383	50	6	behavioral	behavioral	ADJ
gujaf-383	50	7	finance	finance	NOUN
gujaf-383	50	8	perspectives	perspective	NOUN
gujaf-383	50	9	recognizing	recognize	VERB
gujaf-383	50	10	that	that	SCONJ
gujaf-383	50	11	cognitive	cognitive	ADJ
gujaf-383	50	12	biases	bias	NOUN
gujaf-383	50	13	and	and	CCONJ
gujaf-383	50	14	market	market	NOUN
gujaf-383	50	15	psychology	psychology	NOUN
gujaf-383	50	16	influence	influence	NOUN
gujaf-383	50	17	firm	firm	ADJ
gujaf-383	50	18	risk	risk	NOUN
gujaf-383	50	19	beyond	beyond	ADP
gujaf-383	50	20	fundamentals	fundamental	NOUN
gujaf-383	50	21	(	(	PUNCT
gujaf-383	50	22	barberis	barberis	PROPN
gujaf-383	50	23	&	&	CCONJ
gujaf-383	50	24	thaler	thaler	PROPN
gujaf-383	50	25	,	,	PUNCT
gujaf-383	50	26	2003	2003	NUM
gujaf-383	50	27	)	)	PUNCT
gujaf-383	50	28	.	.	PUNCT
gujaf-383	51	1	however	however	ADV
gujaf-383	51	2	,	,	PUNCT
gujaf-383	51	3	the	the	DET
gujaf-383	51	4	black	black	ADJ
gujaf-383	51	5	-	-	PUNCT
gujaf-383	51	6	box	box	NOUN
gujaf-383	51	7	nature	nature	NOUN
gujaf-383	51	8	of	of	ADP
gujaf-383	51	9	many	many	ADJ
gujaf-383	51	10	ai	ai	NOUN
gujaf-383	51	11	models	model	NOUN
gujaf-383	51	12	raises	raise	VERB
gujaf-383	51	13	concerns	concern	NOUN
gujaf-383	51	14	over	over	ADP
gujaf-383	51	15	interpretability	interpretability	NOUN
gujaf-383	51	16	and	and	CCONJ
gujaf-383	51	17	theoretical	theoretical	ADJ
gujaf-383	51	18	grounding	grounding	NOUN
gujaf-383	51	19	,	,	PUNCT
gujaf-383	51	20	prompting	prompt	VERB
gujaf-383	51	21	calls	call	NOUN
gujaf-383	51	22	for	for	ADP
gujaf-383	51	23	explainable	explainable	ADJ
gujaf-383	51	24	ai	ai	ADJ
gujaf-383	51	25	frameworks	framework	NOUN
gujaf-383	51	26	to	to	PART
gujaf-383	51	27	ensure	ensure	VERB
gujaf-383	51	28	transparency	transparency	NOUN
gujaf-383	51	29	and	and	CCONJ
gujaf-383	51	30	regulatory	regulatory	ADJ
gujaf-383	51	31	compliance	compliance	NOUN
gujaf-383	51	32	(	(	PUNCT
gujaf-383	51	33	chen	chen	PROPN
gujaf-383	51	34	&	&	CCONJ
gujaf-383	51	35	liu	liu	PROPN
gujaf-383	51	36	,	,	PUNCT
gujaf-383	51	37	2023	2023	NUM
gujaf-383	51	38	)	)	PUNCT
gujaf-383	51	39	.	.	PUNCT
gujaf-383	52	1	institutional	institutional	ADJ
gujaf-383	52	2	theory	theory	NOUN
gujaf-383	52	3	also	also	ADV
gujaf-383	52	4	provides	provide	VERB
gujaf-383	52	5	a	a	DET
gujaf-383	52	6	critical	critical	ADJ
gujaf-383	52	7	lens	lens	NOUN
gujaf-383	52	8	for	for	ADP
gujaf-383	52	9	understanding	understand	VERB
gujaf-383	52	10	bankruptcy	bankruptcy	NOUN
gujaf-383	52	11	prediction	prediction	NOUN
gujaf-383	52	12	in	in	ADP
gujaf-383	52	13	varied	varied	ADJ
gujaf-383	52	14	contexts	contexts	NOUN
gujaf-383	52	15	.	.	PUNCT
gujaf-383	53	1	it	it	PRON
gujaf-383	53	2	emphasizes	emphasize	VERB
gujaf-383	53	3	that	that	SCONJ
gujaf-383	53	4	institutional	institutional	ADJ
gujaf-383	53	5	environments	environment	NOUN
gujaf-383	53	6	,	,	PUNCT
gujaf-383	53	7	such	such	ADJ
gujaf-383	53	8	as	as	ADP
gujaf-383	53	9	legal	legal	ADJ
gujaf-383	53	10	systems	system	NOUN
gujaf-383	53	11	,	,	PUNCT
gujaf-383	53	12	regulatory	regulatory	ADJ
gujaf-383	53	13	quality	quality	NOUN
gujaf-383	53	14	,	,	PUNCT
gujaf-383	53	15	corporate	corporate	ADJ
gujaf-383	53	16	governance	governance	NOUN
gujaf-383	53	17	,	,	PUNCT
gujaf-383	53	18	and	and	CCONJ
gujaf-383	53	19	cultural	cultural	ADJ
gujaf-383	53	20	norms	norm	NOUN
gujaf-383	53	21	,	,	PUNCT
gujaf-383	53	22	influence	influence	VERB
gujaf-383	53	23	the	the	DET
gujaf-383	53	24	accuracy	accuracy	NOUN
gujaf-383	53	25	and	and	CCONJ
gujaf-383	53	26	applicability	applicability	NOUN
gujaf-383	53	27	of	of	ADP
gujaf-383	53	28	prediction	prediction	NOUN
gujaf-383	53	29	models	model	NOUN
gujaf-383	53	30	(	(	PUNCT
gujaf-383	53	31	north	north	NOUN
gujaf-383	53	32	,	,	PUNCT
gujaf-383	53	33	1990	1990	NUM
gujaf-383	53	34	;	;	PUNCT
gujaf-383	53	35	scott	scott	PROPN
gujaf-383	53	36	,	,	PUNCT
gujaf-383	53	37	2014	2014	NUM
gujaf-383	53	38	)	)	PUNCT
gujaf-383	53	39	.	.	PUNCT
gujaf-383	54	1	for	for	ADP
gujaf-383	54	2	example	example	NOUN
gujaf-383	54	3	,	,	PUNCT
gujaf-383	54	4	models	model	NOUN
gujaf-383	54	5	developed	develop	VERB
gujaf-383	54	6	in	in	ADP
gujaf-383	54	7	advanced	advanced	ADJ
gujaf-383	54	8	economies	economy	NOUN
gujaf-383	54	9	may	may	AUX
gujaf-383	54	10	perform	perform	VERB
gujaf-383	54	11	poorly	poorly	ADV
gujaf-383	54	12	in	in	ADP
gujaf-383	54	13	emerging	emerge	VERB
gujaf-383	54	14	markets	market	NOUN
gujaf-383	54	15	where	where	SCONJ
gujaf-383	54	16	disclosure	disclosure	NOUN
gujaf-383	54	17	practices	practice	NOUN
gujaf-383	54	18	differ	differ	VERB
gujaf-383	54	19	,	,	PUNCT
gujaf-383	54	20	and	and	CCONJ
gujaf-383	54	21	market	market	NOUN
gujaf-383	54	22	infrastructures	infrastructure	NOUN
gujaf-383	54	23	are	be	AUX
gujaf-383	54	24	less	less	ADV
gujaf-383	54	25	developed	developed	ADJ
gujaf-383	54	26	(	(	PUNCT
gujaf-383	54	27	chen	chen	PROPN
gujaf-383	54	28	&	&	CCONJ
gujaf-383	54	29	lee	lee	PROPN
gujaf-383	54	30	,	,	PUNCT
gujaf-383	54	31	2021	2021	NUM
gujaf-383	54	32	)	)	PUNCT
gujaf-383	54	33	.	.	PUNCT
gujaf-383	55	1	this	this	DET
gujaf-383	55	2	theoretical	theoretical	ADJ
gujaf-383	55	3	perspective	perspective	NOUN
gujaf-383	55	4	underlines	underline	VERB
gujaf-383	55	5	the	the	DET
gujaf-383	55	6	necessity	necessity	NOUN
gujaf-383	55	7	for	for	ADP
gujaf-383	55	8	model	model	NOUN
gujaf-383	55	9	adaptation	adaptation	NOUN
gujaf-383	55	10	to	to	ADP
gujaf-383	55	11	local	local	ADJ
gujaf-383	55	12	institutional	institutional	ADJ
gujaf-383	55	13	conditions	condition	NOUN
gujaf-383	55	14	,	,	PUNCT
gujaf-383	55	15	including	include	VERB
gujaf-383	55	16	recalibration	recalibration	NOUN
gujaf-383	55	17	of	of	ADP
gujaf-383	55	18	threshold	threshold	NOUN
gujaf-383	55	19	values	value	NOUN
gujaf-383	55	20	and	and	CCONJ
gujaf-383	55	21	the	the	DET
gujaf-383	55	22	inclusion	inclusion	NOUN
gujaf-383	55	23	of	of	ADP
gujaf-383	55	24	country	country	NOUN
gujaf-383	55	25	-	-	PUNCT
gujaf-383	55	26	specific	specific	ADJ
gujaf-383	55	27	macroeconomic	macroeconomic	ADJ
gujaf-383	55	28	variables	variable	NOUN
gujaf-383	55	29	(	(	PUNCT
gujaf-383	55	30	uduak	uduak	PROPN
gujaf-383	55	31	&	&	CCONJ
gujaf-383	55	32	osabohien	osabohien	PROPN
gujaf-383	55	33	,	,	PUNCT
gujaf-383	55	34	2022	2022	NUM
gujaf-383	55	35	)	)	PUNCT
gujaf-383	55	36	.	.	PUNCT
gujaf-383	56	1	the	the	DET
gujaf-383	56	2	theoretical	theoretical	ADJ
gujaf-383	56	3	convergence	convergence	NOUN
gujaf-383	56	4	of	of	ADP
gujaf-383	56	5	financial	financial	ADJ
gujaf-383	56	6	distress	distress	NOUN
gujaf-383	56	7	theory	theory	NOUN
gujaf-383	56	8	,	,	PUNCT
gujaf-383	56	9	agency	agency	NOUN
gujaf-383	56	10	theory	theory	NOUN
gujaf-383	56	11	,	,	PUNCT
gujaf-383	56	12	market	market	NOUN
gujaf-383	56	13	efficiency	efficiency	NOUN
gujaf-383	56	14	,	,	PUNCT
gujaf-383	56	15	behavioral	behavioral	ADJ
gujaf-383	56	16	finance	finance	NOUN
gujaf-383	56	17	,	,	PUNCT
gujaf-383	56	18	and	and	CCONJ
gujaf-383	56	19	institutional	institutional	ADJ
gujaf-383	56	20	theory	theory	NOUN
gujaf-383	56	21	has	have	AUX
gujaf-383	56	22	shaped	shape	VERB
gujaf-383	56	23	a	a	DET
gujaf-383	56	24	nuanced	nuanced	ADJ
gujaf-383	56	25	understanding	understanding	NOUN
gujaf-383	56	26	of	of	ADP
gujaf-383	56	27	bankruptcy	bankruptcy	NOUN
gujaf-383	56	28	prediction	prediction	NOUN
gujaf-383	56	29	.	.	PUNCT
gujaf-383	57	1	modern	modern	ADJ
gujaf-383	57	2	theoretical	theoretical	ADJ
gujaf-383	57	3	frameworks	framework	NOUN
gujaf-383	57	4	advocate	advocate	VERB
gujaf-383	57	5	for	for	ADP
gujaf-383	57	6	multi	multi	ADJ
gujaf-383	57	7	-	-	ADJ
gujaf-383	57	8	dimensional	dimensional	ADJ
gujaf-383	57	9	models	model	NOUN
gujaf-383	57	10	that	that	PRON
gujaf-383	57	11	incorporate	incorporate	VERB
gujaf-383	57	12	firm	firm	ADJ
gujaf-383	57	13	-	-	PUNCT
gujaf-383	57	14	level	level	NOUN
gujaf-383	57	15	financial	financial	ADJ
gujaf-383	57	16	data	datum	NOUN
gujaf-383	57	17	,	,	PUNCT
gujaf-383	57	18	market	market	NOUN
gujaf-383	57	19	signals	signal	NOUN
gujaf-383	57	20	,	,	PUNCT
gujaf-383	57	21	behavioral	behavioral	ADJ
gujaf-383	57	22	indicators	indicator	NOUN
gujaf-383	57	23	,	,	PUNCT
gujaf-383	57	24	and	and	CCONJ
gujaf-383	57	25	institutional	institutional	ADJ
gujaf-383	57	26	factors	factor	NOUN
gujaf-383	57	27	to	to	PART
gujaf-383	57	28	improve	improve	VERB
gujaf-383	57	29	predictive	predictive	ADJ
gujaf-383	57	30	accuracy	accuracy	NOUN
gujaf-383	57	31	and	and	CCONJ
gujaf-383	57	32	relevance	relevance	NOUN
gujaf-383	57	33	across	across	ADP
gujaf-383	57	34	diverse	diverse	ADJ
gujaf-383	57	35	economic	economic	ADJ
gujaf-383	57	36	environments	environment	NOUN
gujaf-383	57	37	(	(	PUNCT
gujaf-383	57	38	altman	altman	NOUN
gujaf-383	57	39	et	et	PROPN
gujaf-383	57	40	al	al	PROPN
gujaf-383	57	41	.	.	PROPN
gujaf-383	57	42	,	,	PUNCT
gujaf-383	57	43	2018	2018	NUM
gujaf-383	57	44	;	;	PUNCT
gujaf-383	57	45	huang	huang	PROPN
gujaf-383	57	46	&	&	CCONJ
gujaf-383	57	47	lee	lee	PROPN
gujaf-383	57	48	,	,	PUNCT
gujaf-383	57	49	2022	2022	NUM
gujaf-383	57	50	)	)	PUNCT
gujaf-383	57	51	.	.	PUNCT
gujaf-383	58	1	such	such	ADJ
gujaf-383	58	2	integrative	integrative	ADJ
gujaf-383	58	3	theoretical	theoretical	ADJ
gujaf-383	58	4	approaches	approach	NOUN
gujaf-383	58	5	guide	guide	VERB
gujaf-383	58	6	gusau	gusau	ADJ
gujaf-383	58	7	journal	journal	NOUN
gujaf-383	58	8	of	of	ADP
gujaf-383	58	9	accounting	accounting	NOUN
gujaf-383	58	10	and	and	CCONJ
gujaf-383	58	11	finance	finance	NOUN
gujaf-383	58	12	,	,	PUNCT
gujaf-383	58	13	vol.6	vol.6	PROPN
gujaf-383	58	14	,	,	PUNCT
gujaf-383	58	15	issue	issue	NOUN
gujaf-383	58	16	1	1	NUM
gujaf-383	58	17	,	,	PUNCT
gujaf-383	58	18	april	april	PROPN
gujaf-383	58	19	,	,	PUNCT
gujaf-383	58	20	2025	2025	NUM
gujaf-383	58	21	258	258	NUM
gujaf-383	58	22	empirical	empirical	ADJ
gujaf-383	58	23	researchers	researcher	NOUN
gujaf-383	58	24	and	and	CCONJ
gujaf-383	58	25	practitioners	practitioner	NOUN
gujaf-383	58	26	in	in	ADP
gujaf-383	58	27	designing	design	VERB
gujaf-383	58	28	robust	robust	ADJ
gujaf-383	58	29	models	model	NOUN
gujaf-383	58	30	that	that	PRON
gujaf-383	58	31	are	be	AUX
gujaf-383	58	32	theoretically	theoretically	ADV
gujaf-383	58	33	sound	sound	ADJ
gujaf-383	58	34	and	and	CCONJ
gujaf-383	58	35	practically	practically	ADV
gujaf-383	58	36	applicable	applicable	ADJ
gujaf-383	58	37	,	,	PUNCT
gujaf-383	58	38	especially	especially	ADV
gujaf-383	58	39	in	in	ADP
gujaf-383	58	40	emerging	emerge	VERB
gujaf-383	58	41	markets	market	NOUN
gujaf-383	58	42	such	such	ADJ
gujaf-383	58	43	as	as	ADP
gujaf-383	58	44	nigeria	nigeria	PROPN
gujaf-383	58	45	,	,	PUNCT
gujaf-383	58	46	where	where	SCONJ
gujaf-383	58	47	data	datum	NOUN
gujaf-383	58	48	quality	quality	NOUN
gujaf-383	58	49	and	and	CCONJ
gujaf-383	58	50	institutional	institutional	ADJ
gujaf-383	58	51	dynamics	dynamic	NOUN
gujaf-383	58	52	pose	pose	VERB
gujaf-383	58	53	unique	unique	ADJ
gujaf-383	58	54	challenges	challenge	NOUN
gujaf-383	58	55	.	.	PUNCT
gujaf-383	59	1	empirical	empirical	ADJ
gujaf-383	59	2	review	review	NOUN
gujaf-383	59	3	over	over	ADP
gujaf-383	59	4	the	the	DET
gujaf-383	59	5	past	past	ADJ
gujaf-383	59	6	decade	decade	NOUN
gujaf-383	59	7	and	and	CCONJ
gujaf-383	59	8	a	a	DET
gujaf-383	59	9	half	half	NOUN
gujaf-383	59	10	,	,	PUNCT
gujaf-383	59	11	bankruptcy	bankruptcy	NOUN
gujaf-383	59	12	prediction	prediction	NOUN
gujaf-383	59	13	has	have	AUX
gujaf-383	59	14	remained	remain	VERB
gujaf-383	59	15	a	a	DET
gujaf-383	59	16	vibrant	vibrant	ADJ
gujaf-383	59	17	area	area	NOUN
gujaf-383	59	18	of	of	ADP
gujaf-383	59	19	empirical	empirical	ADJ
gujaf-383	59	20	research	research	NOUN
gujaf-383	59	21	across	across	ADP
gujaf-383	59	22	various	various	ADJ
gujaf-383	59	23	economies	economy	NOUN
gujaf-383	59	24	,	,	PUNCT
gujaf-383	59	25	emphasizing	emphasize	VERB
gujaf-383	59	26	the	the	DET
gujaf-383	59	27	need	need	NOUN
gujaf-383	59	28	for	for	ADP
gujaf-383	59	29	accurate	accurate	ADJ
gujaf-383	59	30	early	early	ADJ
gujaf-383	59	31	-	-	PUNCT
gujaf-383	59	32	warning	warning	NOUN
gujaf-383	59	33	systems	system	NOUN
gujaf-383	59	34	that	that	PRON
gujaf-383	59	35	can	can	AUX
gujaf-383	59	36	mitigate	mitigate	VERB
gujaf-383	59	37	financial	financial	ADJ
gujaf-383	59	38	losses	loss	NOUN
gujaf-383	59	39	and	and	CCONJ
gujaf-383	59	40	systemic	systemic	ADJ
gujaf-383	59	41	risks	risk	NOUN
gujaf-383	59	42	.	.	PUNCT
gujaf-383	60	1	empirical	empirical	ADJ
gujaf-383	60	2	studies	study	NOUN
gujaf-383	60	3	converge	converge	VERB
gujaf-383	60	4	on	on	ADP
gujaf-383	60	5	several	several	ADJ
gujaf-383	60	6	key	key	ADJ
gujaf-383	60	7	points	point	NOUN
gujaf-383	60	8	,	,	PUNCT
gujaf-383	60	9	including	include	VERB
gujaf-383	60	10	traditional	traditional	ADJ
gujaf-383	60	11	bankruptcy	bankruptcy	NOUN
gujaf-383	60	12	models	model	NOUN
gujaf-383	60	13	remain	remain	VERB
gujaf-383	60	14	foundational	foundational	ADJ
gujaf-383	60	15	but	but	CCONJ
gujaf-383	60	16	require	require	VERB
gujaf-383	60	17	contextual	contextual	ADJ
gujaf-383	60	18	adjustment	adjustment	NOUN
gujaf-383	60	19	;	;	PUNCT
gujaf-383	60	20	the	the	DET
gujaf-383	60	21	quality	quality	NOUN
gujaf-383	60	22	and	and	CCONJ
gujaf-383	60	23	integrity	integrity	NOUN
gujaf-383	60	24	of	of	ADP
gujaf-383	60	25	financial	financial	ADJ
gujaf-383	60	26	statements	statement	NOUN
gujaf-383	60	27	critically	critically	ADV
gujaf-383	60	28	influence	influence	NOUN
gujaf-383	60	29	prediction	prediction	NOUN
gujaf-383	60	30	accuracy	accuracy	NOUN
gujaf-383	60	31	;	;	PUNCT
gujaf-383	60	32	machine	machine	NOUN
gujaf-383	60	33	learning	learn	VERB
gujaf-383	60	34	methods	method	NOUN
gujaf-383	60	35	offer	offer	VERB
gujaf-383	60	36	promising	promise	VERB
gujaf-383	60	37	alternatives	alternative	NOUN
gujaf-383	60	38	but	but	CCONJ
gujaf-383	60	39	face	face	VERB
gujaf-383	60	40	practical	practical	ADJ
gujaf-383	60	41	adoption	adoption	NOUN
gujaf-383	60	42	barriers	barrier	NOUN
gujaf-383	60	43	;	;	PUNCT
gujaf-383	60	44	and	and	CCONJ
gujaf-383	60	45	institutional	institutional	ADJ
gujaf-383	60	46	factors	factor	NOUN
gujaf-383	60	47	significantly	significantly	ADV
gujaf-383	60	48	moderate	moderate	ADJ
gujaf-383	60	49	model	model	NOUN
gujaf-383	60	50	performance	performance	NOUN
gujaf-383	60	51	.	.	PUNCT
gujaf-383	61	1	these	these	DET
gujaf-383	61	2	insights	insight	NOUN
gujaf-383	61	3	collectively	collectively	ADV
gujaf-383	61	4	inform	inform	VERB
gujaf-383	61	5	ongoing	ongoing	ADJ
gujaf-383	61	6	efforts	effort	NOUN
gujaf-383	61	7	to	to	PART
gujaf-383	61	8	develop	develop	VERB
gujaf-383	61	9	more	more	ADV
gujaf-383	61	10	reliable	reliable	ADJ
gujaf-383	61	11	,	,	PUNCT
gujaf-383	61	12	locally	locally	ADV
gujaf-383	61	13	attuned	attune	VERB
gujaf-383	61	14	bankruptcy	bankruptcy	NOUN
gujaf-383	61	15	prediction	prediction	NOUN
gujaf-383	61	16	frameworks	framework	NOUN
gujaf-383	61	17	,	,	PUNCT
gujaf-383	61	18	particularly	particularly	ADV
gujaf-383	61	19	in	in	ADP
gujaf-383	61	20	emerging	emerge	VERB
gujaf-383	61	21	markets	market	NOUN
gujaf-383	61	22	such	such	ADJ
gujaf-383	61	23	as	as	ADP
gujaf-383	61	24	nigeria	nigeria	PROPN
gujaf-383	61	25	.	.	PUNCT
gujaf-383	62	1	a	a	DET
gujaf-383	62	2	substantial	substantial	ADJ
gujaf-383	62	3	body	body	NOUN
gujaf-383	62	4	of	of	ADP
gujaf-383	62	5	literature	literature	NOUN
gujaf-383	62	6	(	(	PUNCT
gujaf-383	62	7	altman	altman	PROPN
gujaf-383	62	8	et	et	PROPN
gujaf-383	62	9	al	al	PROPN
gujaf-383	62	10	.	.	PROPN
gujaf-383	62	11	,	,	PUNCT
gujaf-383	62	12	2018	2018	NUM
gujaf-383	62	13	;	;	PUNCT
gujaf-383	62	14	agarwal	agarwal	PROPN
gujaf-383	62	15	&	&	CCONJ
gujaf-383	62	16	taffler	taffler	PROPN
gujaf-383	62	17	,	,	PUNCT
gujaf-383	62	18	2021	2021	NUM
gujaf-383	62	19	)	)	PUNCT
gujaf-383	62	20	demonstrates	demonstrate	VERB
gujaf-383	62	21	the	the	DET
gujaf-383	62	22	enduring	endure	VERB
gujaf-383	62	23	relevance	relevance	NOUN
gujaf-383	62	24	of	of	ADP
gujaf-383	62	25	traditional	traditional	ADJ
gujaf-383	62	26	statistical	statistical	ADJ
gujaf-383	62	27	models	model	NOUN
gujaf-383	62	28	,	,	PUNCT
gujaf-383	62	29	such	such	ADJ
gujaf-383	62	30	as	as	ADP
gujaf-383	62	31	altman	altman	PROPN
gujaf-383	62	32	’s	’s	PART
gujaf-383	62	33	z	z	NOUN
gujaf-383	62	34	-	-	PUNCT
gujaf-383	62	35	score	score	NOUN
gujaf-383	62	36	and	and	CCONJ
gujaf-383	62	37	ohlson	ohlson	NOUN
gujaf-383	62	38	’s	’s	PART
gujaf-383	62	39	oscore	oscore	ADJ
gujaf-383	62	40	,	,	PUNCT
gujaf-383	62	41	in	in	ADP
gujaf-383	62	42	capturing	capture	VERB
gujaf-383	62	43	corporate	corporate	ADJ
gujaf-383	62	44	distress	distress	NOUN
gujaf-383	62	45	signals	signal	NOUN
gujaf-383	62	46	.	.	PUNCT
gujaf-383	63	1	however	however	ADV
gujaf-383	63	2	,	,	PUNCT
gujaf-383	63	3	these	these	DET
gujaf-383	63	4	models	model	NOUN
gujaf-383	63	5	often	often	ADV
gujaf-383	63	6	require	require	VERB
gujaf-383	63	7	recalibration	recalibration	NOUN
gujaf-383	63	8	or	or	CCONJ
gujaf-383	63	9	enhancement	enhancement	NOUN
gujaf-383	63	10	when	when	SCONJ
gujaf-383	63	11	applied	apply	VERB
gujaf-383	63	12	in	in	ADP
gujaf-383	63	13	distinct	distinct	ADJ
gujaf-383	63	14	institutional	institutional	ADJ
gujaf-383	63	15	contexts	contexts	NOUN
gujaf-383	63	16	,	,	PUNCT
gujaf-383	63	17	especially	especially	ADV
gujaf-383	63	18	in	in	ADP
gujaf-383	63	19	emerging	emerge	VERB
gujaf-383	63	20	markets	market	NOUN
gujaf-383	63	21	characterized	characterize	VERB
gujaf-383	63	22	by	by	ADP
gujaf-383	63	23	heterogeneous	heterogeneous	ADJ
gujaf-383	63	24	firm	firm	ADJ
gujaf-383	63	25	behavior	behavior	NOUN
gujaf-383	63	26	and	and	CCONJ
gujaf-383	63	27	market	market	NOUN
gujaf-383	63	28	inefficiencies	inefficiency	NOUN
gujaf-383	63	29	(	(	PUNCT
gujaf-383	63	30	chen	chen	PROPN
gujaf-383	63	31	et	et	PROPN
gujaf-383	63	32	al	al	PROPN
gujaf-383	63	33	.	.	PROPN
gujaf-383	63	34	,	,	PUNCT
gujaf-383	63	35	2020	2020	NUM
gujaf-383	63	36	;	;	PUNCT
gujaf-383	63	37	huang	huang	PROPN
gujaf-383	63	38	&	&	CCONJ
gujaf-383	63	39	lee	lee	PROPN
gujaf-383	63	40	,	,	PUNCT
gujaf-383	63	41	2022	2022	NUM
gujaf-383	63	42	)	)	PUNCT
gujaf-383	63	43	.	.	PUNCT
gujaf-383	64	1	empirical	empirical	ADJ
gujaf-383	64	2	evidence	evidence	NOUN
gujaf-383	64	3	from	from	ADP
gujaf-383	64	4	diverse	diverse	ADJ
gujaf-383	64	5	settings	setting	NOUN
gujaf-383	64	6	indicates	indicate	VERB
gujaf-383	64	7	that	that	SCONJ
gujaf-383	64	8	while	while	SCONJ
gujaf-383	64	9	traditional	traditional	ADJ
gujaf-383	64	10	bankruptcy	bankruptcy	NOUN
gujaf-383	64	11	models	model	NOUN
gujaf-383	64	12	perform	perform	VERB
gujaf-383	64	13	robustly	robustly	ADV
gujaf-383	64	14	in	in	ADP
gujaf-383	64	15	developed	develop	VERB
gujaf-383	64	16	markets	market	NOUN
gujaf-383	64	17	,	,	PUNCT
gujaf-383	64	18	their	their	PRON
gujaf-383	64	19	predictive	predictive	ADJ
gujaf-383	64	20	power	power	NOUN
gujaf-383	64	21	can	can	AUX
gujaf-383	64	22	diminish	diminish	VERB
gujaf-383	64	23	in	in	ADP
gujaf-383	64	24	environments	environment	NOUN
gujaf-383	64	25	with	with	ADP
gujaf-383	64	26	weaker	weak	ADJ
gujaf-383	64	27	financial	financial	ADJ
gujaf-383	64	28	disclosure	disclosure	NOUN
gujaf-383	64	29	standards	standard	NOUN
gujaf-383	64	30	or	or	CCONJ
gujaf-383	64	31	higher	high	ADJ
gujaf-383	64	32	economic	economic	ADJ
gujaf-383	64	33	volatility	volatility	NOUN
gujaf-383	64	34	(	(	PUNCT
gujaf-383	64	35	nam	nam	NOUN
gujaf-383	64	36	et	et	PROPN
gujaf-383	64	37	al	al	PROPN
gujaf-383	64	38	.	.	PROPN
gujaf-383	64	39	,	,	PUNCT
gujaf-383	64	40	2019	2019	NUM
gujaf-383	64	41	;	;	PUNCT
gujaf-383	64	42	zhang	zhang	PROPN
gujaf-383	64	43	&	&	CCONJ
gujaf-383	64	44	gao	gao	PROPN
gujaf-383	64	45	,	,	PUNCT
gujaf-383	64	46	2023	2023	NUM
gujaf-383	64	47	)	)	PUNCT
gujaf-383	64	48	.	.	PUNCT
gujaf-383	65	1	for	for	ADP
gujaf-383	65	2	example	example	NOUN
gujaf-383	65	3	,	,	PUNCT
gujaf-383	65	4	studies	study	NOUN
gujaf-383	65	5	by	by	ADP
gujaf-383	65	6	dichev	dichev	NOUN
gujaf-383	65	7	and	and	CCONJ
gujaf-383	65	8	piotroski	piotroski	ADJ
gujaf-383	65	9	(	(	PUNCT
gujaf-383	65	10	2019	2019	NUM
gujaf-383	65	11	)	)	PUNCT
gujaf-383	65	12	and	and	CCONJ
gujaf-383	65	13	laitinen	laitinen	NOUN
gujaf-383	65	14	and	and	CCONJ
gujaf-383	65	15	kankaanpää	kankaanpää	PROPN
gujaf-383	65	16	(	(	PUNCT
gujaf-383	65	17	2021	2021	NUM
gujaf-383	65	18	)	)	PUNCT
gujaf-383	65	19	highlight	highlight	VERB
gujaf-383	65	20	that	that	SCONJ
gujaf-383	65	21	models	model	NOUN
gujaf-383	65	22	relying	rely	VERB
gujaf-383	65	23	solely	solely	ADV
gujaf-383	65	24	on	on	ADP
gujaf-383	65	25	accounting	accounting	NOUN
gujaf-383	65	26	ratios	ratio	NOUN
gujaf-383	65	27	may	may	AUX
gujaf-383	65	28	suffer	suffer	VERB
gujaf-383	65	29	in	in	ADP
gujaf-383	65	30	contexts	context	NOUN
gujaf-383	65	31	with	with	ADP
gujaf-383	65	32	aggressive	aggressive	ADJ
gujaf-383	65	33	earnings	earning	NOUN
gujaf-383	65	34	management	management	NOUN
gujaf-383	65	35	or	or	CCONJ
gujaf-383	65	36	pervasive	pervasive	ADJ
gujaf-383	65	37	financial	financial	ADJ
gujaf-383	65	38	statement	statement	NOUN
gujaf-383	65	39	fraud	fraud	NOUN
gujaf-383	65	40	,	,	PUNCT
gujaf-383	65	41	which	which	PRON
gujaf-383	65	42	distort	distort	VERB
gujaf-383	65	43	financial	financial	ADJ
gujaf-383	65	44	ratios	ratio	NOUN
gujaf-383	65	45	.	.	PUNCT
gujaf-383	66	1	such	such	ADJ
gujaf-383	66	2	findings	finding	NOUN
gujaf-383	66	3	underscore	underscore	VERB
gujaf-383	66	4	the	the	DET
gujaf-383	66	5	need	need	NOUN
gujaf-383	66	6	to	to	PART
gujaf-383	66	7	integrate	integrate	VERB
gujaf-383	66	8	alternative	alternative	ADJ
gujaf-383	66	9	data	datum	NOUN
gujaf-383	66	10	sources	source	NOUN
gujaf-383	66	11	or	or	CCONJ
gujaf-383	66	12	combine	combine	VERB
gujaf-383	66	13	financial	financial	ADJ
gujaf-383	66	14	indicators	indicator	NOUN
gujaf-383	66	15	with	with	ADP
gujaf-383	66	16	market	market	NOUN
gujaf-383	66	17	-	-	PUNCT
gujaf-383	66	18	based	base	VERB
gujaf-383	66	19	or	or	CCONJ
gujaf-383	66	20	behavioral	behavioral	ADJ
gujaf-383	66	21	variables	variable	NOUN
gujaf-383	66	22	to	to	PART
gujaf-383	66	23	improve	improve	VERB
gujaf-383	66	24	model	model	NOUN
gujaf-383	66	25	accuracy	accuracy	NOUN
gujaf-383	66	26	(	(	PUNCT
gujaf-383	66	27	beaver	beaver	PROPN
gujaf-383	66	28	et	et	PROPN
gujaf-383	66	29	al	al	PROPN
gujaf-383	66	30	.	.	PROPN
gujaf-383	66	31	,	,	PUNCT
gujaf-383	66	32	2021	2021	NUM
gujaf-383	66	33	;	;	PUNCT
gujaf-383	66	34	kogan	kogan	PROPN
gujaf-383	66	35	et	et	PROPN
gujaf-383	66	36	al	al	PROPN
gujaf-383	66	37	.	.	PROPN
gujaf-383	66	38	,	,	PUNCT
gujaf-383	66	39	2023	2023	NUM
gujaf-383	66	40	)	)	PUNCT
gujaf-383	66	41	.	.	PUNCT
gujaf-383	67	1	in	in	ADP
gujaf-383	67	2	the	the	DET
gujaf-383	67	3	nigerian	nigerian	ADJ
gujaf-383	67	4	context	context	NOUN
gujaf-383	67	5	,	,	PUNCT
gujaf-383	67	6	empirical	empirical	ADJ
gujaf-383	67	7	studies	study	NOUN
gujaf-383	67	8	have	have	AUX
gujaf-383	67	9	increasingly	increasingly	ADV
gujaf-383	67	10	explored	explore	VERB
gujaf-383	67	11	the	the	DET
gujaf-383	67	12	applicability	applicability	NOUN
gujaf-383	67	13	of	of	ADP
gujaf-383	67	14	bankruptcy	bankruptcy	NOUN
gujaf-383	67	15	prediction	prediction	NOUN
gujaf-383	67	16	models	model	NOUN
gujaf-383	67	17	with	with	ADP
gujaf-383	67	18	mixed	mixed	ADJ
gujaf-383	67	19	results	result	NOUN
gujaf-383	67	20	.	.	PUNCT
gujaf-383	68	1	olalekan	olalekan	PROPN
gujaf-383	68	2	et	et	PROPN
gujaf-383	68	3	al	al	PROPN
gujaf-383	68	4	.	.	PROPN
gujaf-383	69	1	(	(	PUNCT
gujaf-383	69	2	2021	2021	NUM
gujaf-383	69	3	)	)	PUNCT
gujaf-383	69	4	validate	validate	VERB
gujaf-383	69	5	the	the	DET
gujaf-383	69	6	in01	in01	PROPN
gujaf-383	69	7	and	and	CCONJ
gujaf-383	69	8	in05	in05	PROPN
gujaf-383	69	9	indexes	index	NOUN
gujaf-383	69	10	,	,	PUNCT
gujaf-383	69	11	originally	originally	ADV
gujaf-383	69	12	adapted	adapt	VERB
gujaf-383	69	13	for	for	ADP
gujaf-383	69	14	nigerian	nigerian	ADJ
gujaf-383	69	15	manufacturing	manufacturing	NOUN
gujaf-383	69	16	firms	firm	NOUN
gujaf-383	69	17	,	,	PUNCT
gujaf-383	69	18	reporting	report	VERB
gujaf-383	69	19	reasonable	reasonable	ADJ
gujaf-383	69	20	predictive	predictive	ADJ
gujaf-383	69	21	accuracy	accuracy	NOUN
gujaf-383	69	22	but	but	CCONJ
gujaf-383	69	23	cautioning	caution	VERB
gujaf-383	69	24	against	against	ADP
gujaf-383	69	25	model	model	NOUN
gujaf-383	69	26	over	over	ADP
gujaf-383	69	27	-	-	PUNCT
gujaf-383	69	28	reliance	reliance	NOUN
gujaf-383	69	29	due	due	ADP
gujaf-383	69	30	to	to	ADP
gujaf-383	69	31	reporting	report	VERB
gujaf-383	69	32	irregularities	irregularity	NOUN
gujaf-383	69	33	.	.	PUNCT
gujaf-383	70	1	similarly	similarly	ADV
gujaf-383	70	2	,	,	PUNCT
gujaf-383	70	3	okoye	okoye	PROPN
gujaf-383	70	4	and	and	CCONJ
gujaf-383	70	5	ezejiofor	ezejiofor	NOUN
gujaf-383	70	6	(	(	PUNCT
gujaf-383	70	7	2021	2021	NUM
gujaf-383	70	8	)	)	PUNCT
gujaf-383	70	9	compare	compare	VERB
gujaf-383	70	10	altman	altman	PROPN
gujaf-383	70	11	’s	’s	PART
gujaf-383	70	12	and	and	CCONJ
gujaf-383	70	13	ohlson	ohlson	NOUN
gujaf-383	70	14	’s	’s	PART
gujaf-383	70	15	models	model	NOUN
gujaf-383	70	16	within	within	ADP
gujaf-383	70	17	nigerian	nigerian	ADJ
gujaf-383	70	18	listed	list	VERB
gujaf-383	70	19	firms	firm	NOUN
gujaf-383	70	20	and	and	CCONJ
gujaf-383	70	21	find	find	VERB
gujaf-383	70	22	moderate	moderate	ADJ
gujaf-383	70	23	success	success	NOUN
gujaf-383	70	24	,	,	PUNCT
gujaf-383	70	25	though	though	SCONJ
gujaf-383	70	26	they	they	PRON
gujaf-383	70	27	stress	stress	VERB
gujaf-383	70	28	that	that	SCONJ
gujaf-383	70	29	systemic	systemic	ADJ
gujaf-383	70	30	issues	issue	NOUN
gujaf-383	70	31	such	such	ADJ
gujaf-383	70	32	as	as	ADP
gujaf-383	70	33	weak	weak	ADJ
gujaf-383	70	34	corporate	corporate	ADJ
gujaf-383	70	35	governance	governance	NOUN
gujaf-383	70	36	and	and	CCONJ
gujaf-383	70	37	inconsistent	inconsistent	ADJ
gujaf-383	70	38	auditing	auditing	NOUN
gujaf-383	70	39	limit	limit	NOUN
gujaf-383	70	40	model	model	NOUN
gujaf-383	70	41	reliability	reliability	NOUN
gujaf-383	70	42	.	.	PUNCT
gujaf-383	71	1	these	these	DET
gujaf-383	71	2	findings	finding	NOUN
gujaf-383	71	3	align	align	VERB
gujaf-383	71	4	with	with	ADP
gujaf-383	71	5	gbadebo	gbadebo	PROPN
gujaf-383	71	6	et	et	PROPN
gujaf-383	71	7	al	al	PROPN
gujaf-383	71	8	.	.	PROPN
gujaf-383	72	1	(	(	PUNCT
gujaf-383	72	2	2023	2023	NUM
gujaf-383	72	3	)	)	PUNCT
gujaf-383	72	4	,	,	PUNCT
gujaf-383	72	5	whose	whose	DET
gujaf-383	72	6	investigation	investigation	NOUN
gujaf-383	72	7	into	into	ADP
gujaf-383	72	8	financial	financial	ADJ
gujaf-383	72	9	statement	statement	NOUN
gujaf-383	72	10	fraud	fraud	NOUN
gujaf-383	72	11	in	in	ADP
gujaf-383	72	12	nigerian	nigerian	ADJ
gujaf-383	72	13	banks	bank	NOUN
gujaf-383	72	14	highlights	highlight	VERB
gujaf-383	72	15	structural	structural	ADJ
gujaf-383	72	16	vulnerabilities	vulnerability	NOUN
gujaf-383	72	17	that	that	PRON
gujaf-383	72	18	can	can	AUX
gujaf-383	72	19	mislead	mislead	VERB
gujaf-383	72	20	predictive	predictive	ADJ
gujaf-383	72	21	tools	tool	NOUN
gujaf-383	72	22	dependent	dependent	ADJ
gujaf-383	72	23	on	on	ADP
gujaf-383	72	24	financial	financial	ADJ
gujaf-383	72	25	statement	statement	NOUN
gujaf-383	72	26	data	datum	NOUN
gujaf-383	72	27	.	.	PUNCT
gujaf-383	73	1	recent	recent	ADJ
gujaf-383	73	2	studies	study	NOUN
gujaf-383	73	3	have	have	AUX
gujaf-383	73	4	also	also	ADV
gujaf-383	73	5	sought	seek	VERB
gujaf-383	73	6	to	to	PART
gujaf-383	73	7	extend	extend	VERB
gujaf-383	73	8	traditional	traditional	ADJ
gujaf-383	73	9	bankruptcy	bankruptcy	NOUN
gujaf-383	73	10	prediction	prediction	NOUN
gujaf-383	73	11	frameworks	framework	NOUN
gujaf-383	73	12	by	by	ADP
gujaf-383	73	13	employing	employ	VERB
gujaf-383	73	14	machine	machine	NOUN
gujaf-383	73	15	learning	learn	VERB
gujaf-383	73	16	techniques	technique	NOUN
gujaf-383	73	17	,	,	PUNCT
gujaf-383	73	18	which	which	PRON
gujaf-383	73	19	often	often	ADV
gujaf-383	73	20	outperform	outperform	VERB
gujaf-383	73	21	classical	classical	ADJ
gujaf-383	73	22	statistical	statistical	ADJ
gujaf-383	73	23	models	model	NOUN
gujaf-383	73	24	in	in	ADP
gujaf-383	73	25	terms	term	NOUN
gujaf-383	73	26	of	of	ADP
gujaf-383	73	27	accuracy	accuracy	NOUN
gujaf-383	73	28	and	and	CCONJ
gujaf-383	73	29	robustness	robustness	NOUN
gujaf-383	73	30	(	(	PUNCT
gujaf-383	73	31	huang	huang	PROPN
gujaf-383	73	32	et	et	PROPN
gujaf-383	73	33	al	al	PROPN
gujaf-383	73	34	.	.	PROPN
gujaf-383	73	35	,	,	PUNCT
gujaf-383	73	36	2020	2020	NUM
gujaf-383	73	37	;	;	PUNCT
gujaf-383	73	38	garcia	garcia	PROPN
gujaf-383	73	39	et	et	PROPN
gujaf-383	73	40	al	al	PROPN
gujaf-383	73	41	.	.	PROPN
gujaf-383	73	42	,	,	PUNCT
gujaf-383	73	43	2022	2022	NUM
gujaf-383	73	44	)	)	PUNCT
gujaf-383	73	45	.	.	PUNCT
gujaf-383	74	1	machine	machine	NOUN
gujaf-383	74	2	learning	learning	NOUN
gujaf-383	74	3	models	model	NOUN
gujaf-383	74	4	,	,	PUNCT
gujaf-383	74	5	including	include	VERB
gujaf-383	74	6	random	random	ADJ
gujaf-383	74	7	forests	forest	NOUN
gujaf-383	74	8	,	,	PUNCT
gujaf-383	74	9	support	support	VERB
gujaf-383	74	10	vector	vector	NOUN
gujaf-383	74	11	machines	machine	NOUN
gujaf-383	74	12	,	,	PUNCT
gujaf-383	74	13	and	and	CCONJ
gujaf-383	74	14	neural	neural	ADJ
gujaf-383	74	15	networks	network	NOUN
gujaf-383	74	16	,	,	PUNCT
gujaf-383	74	17	demonstrate	demonstrate	VERB
gujaf-383	74	18	gusau	gusau	ADJ
gujaf-383	74	19	journal	journal	NOUN
gujaf-383	74	20	of	of	ADP
gujaf-383	74	21	accounting	accounting	NOUN
gujaf-383	74	22	and	and	CCONJ
gujaf-383	74	23	finance	finance	NOUN
gujaf-383	74	24	,	,	PUNCT
gujaf-383	74	25	vol.6	vol.6	PROPN
gujaf-383	74	26	,	,	PUNCT
gujaf-383	74	27	issue	issue	NOUN
gujaf-383	74	28	1	1	NUM
gujaf-383	74	29	,	,	PUNCT
gujaf-383	74	30	april	april	PROPN
gujaf-383	74	31	,	,	PUNCT
gujaf-383	74	32	2025	2025	NUM
gujaf-383	74	33	259	259	NUM
gujaf-383	74	34	superior	superior	ADJ
gujaf-383	74	35	capabilities	capability	NOUN
gujaf-383	74	36	in	in	ADP
gujaf-383	74	37	handling	handle	VERB
gujaf-383	74	38	large	large	ADJ
gujaf-383	74	39	datasets	dataset	NOUN
gujaf-383	74	40	and	and	CCONJ
gujaf-383	74	41	nonlinear	nonlinear	ADJ
gujaf-383	74	42	relationships	relationship	NOUN
gujaf-383	74	43	,	,	PUNCT
gujaf-383	74	44	while	while	SCONJ
gujaf-383	74	45	also	also	ADV
gujaf-383	74	46	accommodating	accommodate	VERB
gujaf-383	74	47	unstructured	unstructured	ADJ
gujaf-383	74	48	data	datum	NOUN
gujaf-383	74	49	such	such	ADJ
gujaf-383	74	50	as	as	ADP
gujaf-383	74	51	news	news	NOUN
gujaf-383	74	52	sentiment	sentiment	NOUN
gujaf-383	74	53	and	and	CCONJ
gujaf-383	74	54	macroeconomic	macroeconomic	ADJ
gujaf-383	74	55	indicators	indicator	NOUN
gujaf-383	74	56	(	(	PUNCT
gujaf-383	74	57	bellotti	bellotti	PROPN
gujaf-383	74	58	&	&	CCONJ
gujaf-383	74	59	crook	crook	NOUN
gujaf-383	74	60	,	,	PUNCT
gujaf-383	74	61	2023	2023	NUM
gujaf-383	74	62	;	;	PUNCT
gujaf-383	74	63	zhang	zhang	PROPN
gujaf-383	74	64	et	et	PROPN
gujaf-383	74	65	al	al	PROPN
gujaf-383	74	66	.	.	PROPN
gujaf-383	74	67	,	,	PUNCT
gujaf-383	74	68	2024	2024	NUM
gujaf-383	74	69	)	)	PUNCT
gujaf-383	74	70	.	.	PUNCT
gujaf-383	75	1	nevertheless	nevertheless	ADV
gujaf-383	75	2	,	,	PUNCT
gujaf-383	75	3	challenges	challenge	NOUN
gujaf-383	75	4	remain	remain	VERB
gujaf-383	75	5	regarding	regard	VERB
gujaf-383	75	6	the	the	DET
gujaf-383	75	7	interpretability	interpretability	NOUN
gujaf-383	75	8	and	and	CCONJ
gujaf-383	75	9	regulatory	regulatory	ADJ
gujaf-383	75	10	acceptance	acceptance	NOUN
gujaf-383	75	11	of	of	ADP
gujaf-383	75	12	these	these	DET
gujaf-383	75	13	models	model	NOUN
gujaf-383	75	14	,	,	PUNCT
gujaf-383	75	15	particularly	particularly	ADV
gujaf-383	75	16	in	in	ADP
gujaf-383	75	17	developing	develop	VERB
gujaf-383	75	18	economies	economy	NOUN
gujaf-383	75	19	where	where	SCONJ
gujaf-383	75	20	technical	technical	ADJ
gujaf-383	75	21	infrastructure	infrastructure	NOUN
gujaf-383	75	22	and	and	CCONJ
gujaf-383	75	23	data	datum	NOUN
gujaf-383	75	24	availability	availability	NOUN
gujaf-383	75	25	may	may	AUX
gujaf-383	75	26	be	be	AUX
gujaf-383	75	27	limited	limit	VERB
gujaf-383	75	28	(	(	PUNCT
gujaf-383	75	29	chen	chen	PROPN
gujaf-383	75	30	&	&	CCONJ
gujaf-383	75	31	liu	liu	PROPN
gujaf-383	75	32	,	,	PUNCT
gujaf-383	75	33	2023	2023	NUM
gujaf-383	75	34	)	)	PUNCT
gujaf-383	75	35	.	.	PUNCT
gujaf-383	76	1	another	another	DET
gujaf-383	76	2	critical	critical	ADJ
gujaf-383	76	3	insight	insight	NOUN
gujaf-383	76	4	from	from	ADP
gujaf-383	76	5	the	the	DET
gujaf-383	76	6	literature	literature	NOUN
gujaf-383	76	7	pertains	pertain	VERB
gujaf-383	76	8	to	to	ADP
gujaf-383	76	9	the	the	DET
gujaf-383	76	10	differentiation	differentiation	NOUN
gujaf-383	76	11	between	between	ADP
gujaf-383	76	12	type	type	NOUN
gujaf-383	76	13	i	i	PRON
gujaf-383	76	14	(	(	PUNCT
gujaf-383	76	15	false	false	ADJ
gujaf-383	76	16	positive	positive	ADJ
gujaf-383	76	17	)	)	PUNCT
gujaf-383	76	18	and	and	CCONJ
gujaf-383	76	19	type	type	PROPN
gujaf-383	76	20	ii	ii	PROPN
gujaf-383	76	21	(	(	PUNCT
gujaf-383	76	22	false	false	ADJ
gujaf-383	76	23	negative	negative	ADJ
gujaf-383	76	24	)	)	PUNCT
gujaf-383	76	25	errors	error	NOUN
gujaf-383	76	26	in	in	ADP
gujaf-383	76	27	bankruptcy	bankruptcy	NOUN
gujaf-383	76	28	prediction	prediction	NOUN
gujaf-383	76	29	,	,	PUNCT
gujaf-383	76	30	which	which	PRON
gujaf-383	76	31	has	have	VERB
gujaf-383	76	32	significant	significant	ADJ
gujaf-383	76	33	implications	implication	NOUN
gujaf-383	76	34	for	for	ADP
gujaf-383	76	35	stakeholders	stakeholder	NOUN
gujaf-383	76	36	(	(	PUNCT
gujaf-383	76	37	sharma	sharma	PROPN
gujaf-383	76	38	&	&	CCONJ
gujaf-383	76	39	panigrahi	panigrahi	PROPN
gujaf-383	76	40	,	,	PUNCT
gujaf-383	76	41	2020	2020	NUM
gujaf-383	76	42	;	;	PUNCT
gujaf-383	76	43	nwaiwu	nwaiwu	NOUN
gujaf-383	76	44	&	&	CCONJ
gujaf-383	76	45	akani	akani	PROPN
gujaf-383	76	46	,	,	PUNCT
gujaf-383	76	47	2023	2023	NUM
gujaf-383	76	48	)	)	PUNCT
gujaf-383	76	49	.	.	PUNCT
gujaf-383	77	1	studies	study	NOUN
gujaf-383	77	2	emphasize	emphasize	VERB
gujaf-383	77	3	that	that	SCONJ
gujaf-383	77	4	models	model	NOUN
gujaf-383	77	5	must	must	AUX
gujaf-383	77	6	balance	balance	VERB
gujaf-383	77	7	sensitivity	sensitivity	NOUN
gujaf-383	77	8	and	and	CCONJ
gujaf-383	77	9	specificity	specificity	NOUN
gujaf-383	77	10	according	accord	VERB
gujaf-383	77	11	to	to	ADP
gujaf-383	77	12	contextual	contextual	ADJ
gujaf-383	77	13	priorities	priority	NOUN
gujaf-383	77	14	over	over	ADP
gujaf-383	77	15	-	-	PUNCT
gujaf-383	77	16	predicting	predict	VERB
gujaf-383	77	17	bankruptcy	bankruptcy	NOUN
gujaf-383	77	18	may	may	AUX
gujaf-383	77	19	unnecessarily	unnecessarily	ADV
gujaf-383	77	20	stigmatize	stigmatize	VERB
gujaf-383	77	21	viable	viable	ADJ
gujaf-383	77	22	firms	firm	NOUN
gujaf-383	77	23	,	,	PUNCT
gujaf-383	77	24	whereas	whereas	SCONJ
gujaf-383	77	25	under	under	ADV
gujaf-383	77	26	-	-	PUNCT
gujaf-383	77	27	predicting	predicting	NOUN
gujaf-383	77	28	can	can	AUX
gujaf-383	77	29	lead	lead	VERB
gujaf-383	77	30	to	to	ADP
gujaf-383	77	31	catastrophic	catastrophic	ADJ
gujaf-383	77	32	losses	loss	NOUN
gujaf-383	77	33	for	for	ADP
gujaf-383	77	34	creditors	creditor	NOUN
gujaf-383	77	35	and	and	CCONJ
gujaf-383	77	36	investors	investor	NOUN
gujaf-383	77	37	.	.	PUNCT
gujaf-383	78	1	this	this	DET
gujaf-383	78	2	balance	balance	NOUN
gujaf-383	78	3	is	be	AUX
gujaf-383	78	4	particularly	particularly	ADV
gujaf-383	78	5	delicate	delicate	ADJ
gujaf-383	78	6	in	in	ADP
gujaf-383	78	7	emerging	emerge	VERB
gujaf-383	78	8	markets	market	NOUN
gujaf-383	78	9	like	like	ADP
gujaf-383	78	10	nigeria	nigeria	PROPN
gujaf-383	78	11	,	,	PUNCT
gujaf-383	78	12	where	where	SCONJ
gujaf-383	78	13	inaccurate	inaccurate	ADJ
gujaf-383	78	14	predictions	prediction	NOUN
gujaf-383	78	15	can	can	AUX
gujaf-383	78	16	exacerbate	exacerbate	VERB
gujaf-383	78	17	financial	financial	ADJ
gujaf-383	78	18	instability	instability	NOUN
gujaf-383	78	19	due	due	ADP
gujaf-383	78	20	to	to	ADP
gujaf-383	78	21	limited	limited	ADJ
gujaf-383	78	22	risk	risk	NOUN
gujaf-383	78	23	absorption	absorption	NOUN
gujaf-383	78	24	capacity	capacity	NOUN
gujaf-383	78	25	(	(	PUNCT
gujaf-383	78	26	iyoha	iyoha	PROPN
gujaf-383	78	27	,	,	PUNCT
gujaf-383	78	28	2018	2018	NUM
gujaf-383	78	29	;	;	PUNCT
gujaf-383	78	30	oseni	oseni	PROPN
gujaf-383	78	31	&	&	CCONJ
gujaf-383	78	32	olayemi	olayemi	PROPN
gujaf-383	78	33	,	,	PUNCT
gujaf-383	78	34	2020	2020	NUM
gujaf-383	78	35	)	)	PUNCT
gujaf-383	78	36	.	.	PUNCT
gujaf-383	79	1	furthermore	furthermore	ADV
gujaf-383	79	2	,	,	PUNCT
gujaf-383	79	3	the	the	DET
gujaf-383	79	4	literature	literature	NOUN
gujaf-383	79	5	underscores	underscore	VERB
gujaf-383	79	6	the	the	DET
gujaf-383	79	7	importance	importance	NOUN
gujaf-383	79	8	of	of	ADP
gujaf-383	79	9	institutional	institutional	ADJ
gujaf-383	79	10	factors	factor	NOUN
gujaf-383	79	11	in	in	ADP
gujaf-383	79	12	bankruptcy	bankruptcy	NOUN
gujaf-383	79	13	prediction	prediction	NOUN
gujaf-383	79	14	accuracy	accuracy	NOUN
gujaf-383	79	15	.	.	PUNCT
gujaf-383	80	1	regulatory	regulatory	ADJ
gujaf-383	80	2	quality	quality	NOUN
gujaf-383	80	3	,	,	PUNCT
gujaf-383	80	4	auditing	auditing	NOUN
gujaf-383	80	5	standards	standard	NOUN
gujaf-383	80	6	,	,	PUNCT
gujaf-383	80	7	and	and	CCONJ
gujaf-383	80	8	corporate	corporate	ADJ
gujaf-383	80	9	governance	governance	NOUN
gujaf-383	80	10	practices	practice	NOUN
gujaf-383	80	11	directly	directly	ADV
gujaf-383	80	12	affect	affect	VERB
gujaf-383	80	13	the	the	DET
gujaf-383	80	14	integrity	integrity	NOUN
gujaf-383	80	15	of	of	ADP
gujaf-383	80	16	financial	financial	ADJ
gujaf-383	80	17	data	datum	NOUN
gujaf-383	80	18	and	and	CCONJ
gujaf-383	80	19	,	,	PUNCT
gujaf-383	80	20	consequently	consequently	ADV
gujaf-383	80	21	,	,	PUNCT
gujaf-383	80	22	the	the	DET
gujaf-383	80	23	effectiveness	effectiveness	NOUN
gujaf-383	80	24	of	of	ADP
gujaf-383	80	25	bankruptcy	bankruptcy	NOUN
gujaf-383	80	26	models	model	NOUN
gujaf-383	80	27	(	(	PUNCT
gujaf-383	80	28	akingunola	akingunola	PROPN
gujaf-383	80	29	&	&	CCONJ
gujaf-383	80	30	ijaiya	ijaiya	PROPN
gujaf-383	80	31	,	,	PUNCT
gujaf-383	80	32	2019	2019	NUM
gujaf-383	80	33	;	;	PUNCT
gujaf-383	80	34	uduak	uduak	PROPN
gujaf-383	80	35	&	&	CCONJ
gujaf-383	80	36	osabohien	osabohien	PROPN
gujaf-383	80	37	,	,	PUNCT
gujaf-383	80	38	2022	2022	NUM
gujaf-383	80	39	)	)	PUNCT
gujaf-383	80	40	.	.	PUNCT
gujaf-383	81	1	cross	cross	ADJ
gujaf-383	81	2	-	-	ADJ
gujaf-383	81	3	country	country	ADJ
gujaf-383	81	4	comparative	comparative	ADJ
gujaf-383	81	5	studies	study	NOUN
gujaf-383	81	6	by	by	ADP
gujaf-383	81	7	chen	chen	PROPN
gujaf-383	81	8	and	and	CCONJ
gujaf-383	81	9	lee	lee	PROPN
gujaf-383	81	10	(	(	PUNCT
gujaf-383	81	11	2021	2021	NUM
gujaf-383	81	12	)	)	PUNCT
gujaf-383	81	13	and	and	CCONJ
gujaf-383	81	14	tuvadaratragool	tuvadaratragool	NOUN
gujaf-383	81	15	et	et	PROPN
gujaf-383	81	16	al	al	PROPN
gujaf-383	81	17	.	.	PROPN
gujaf-383	82	1	(	(	PUNCT
gujaf-383	82	2	2021	2021	NUM
gujaf-383	82	3	)	)	PUNCT
gujaf-383	82	4	suggest	suggest	VERB
gujaf-383	82	5	that	that	SCONJ
gujaf-383	82	6	contextual	contextual	ADJ
gujaf-383	82	7	adaptation	adaptation	NOUN
gujaf-383	82	8	of	of	ADP
gujaf-383	82	9	models	model	NOUN
gujaf-383	82	10	is	be	AUX
gujaf-383	82	11	crucial	crucial	ADJ
gujaf-383	82	12	for	for	ADP
gujaf-383	82	13	improving	improve	VERB
gujaf-383	82	14	predictive	predictive	ADJ
gujaf-383	82	15	validity	validity	NOUN
gujaf-383	82	16	in	in	ADP
gujaf-383	82	17	less	less	ADV
gujaf-383	82	18	developed	developed	ADJ
gujaf-383	82	19	financial	financial	ADJ
gujaf-383	82	20	markets	market	NOUN
gujaf-383	82	21	.	.	PUNCT
gujaf-383	83	1	such	such	ADJ
gujaf-383	83	2	evidence	evidence	NOUN
gujaf-383	83	3	reinforces	reinforce	VERB
gujaf-383	83	4	the	the	DET
gujaf-383	83	5	argument	argument	NOUN
gujaf-383	83	6	for	for	ADP
gujaf-383	83	7	tailored	tailor	VERB
gujaf-383	83	8	bankruptcy	bankruptcy	NOUN
gujaf-383	83	9	prediction	prediction	NOUN
gujaf-383	83	10	tools	tool	NOUN
gujaf-383	83	11	rather	rather	ADV
gujaf-383	83	12	than	than	ADP
gujaf-383	83	13	wholesale	wholesale	ADJ
gujaf-383	83	14	importation	importation	NOUN
gujaf-383	83	15	of	of	ADP
gujaf-383	83	16	models	model	NOUN
gujaf-383	83	17	developed	develop	VERB
gujaf-383	83	18	in	in	ADP
gujaf-383	83	19	advanced	advanced	ADJ
gujaf-383	83	20	economies	economy	NOUN
gujaf-383	83	21	.	.	PUNCT
gujaf-383	84	1	3.0	3.0	NUM
gujaf-383	84	2	methodology	methodology	NOUN
gujaf-383	84	3	this	this	DET
gujaf-383	84	4	study	study	NOUN
gujaf-383	84	5	adopts	adopt	VERB
gujaf-383	84	6	a	a	DET
gujaf-383	84	7	quantitative	quantitative	ADJ
gujaf-383	84	8	research	research	NOUN
gujaf-383	84	9	design	design	NOUN
gujaf-383	84	10	to	to	PART
gujaf-383	84	11	assess	assess	VERB
gujaf-383	84	12	the	the	DET
gujaf-383	84	13	predictive	predictive	ADJ
gujaf-383	84	14	potential	potential	NOUN
gujaf-383	84	15	and	and	CCONJ
gujaf-383	84	16	risks	risk	NOUN
gujaf-383	84	17	of	of	ADP
gujaf-383	84	18	selected	select	VERB
gujaf-383	84	19	bankruptcy	bankruptcy	NOUN
gujaf-383	84	20	prediction	prediction	NOUN
gujaf-383	84	21	models	model	NOUN
gujaf-383	84	22	within	within	ADP
gujaf-383	84	23	the	the	DET
gujaf-383	84	24	nigerian	nigerian	ADJ
gujaf-383	84	25	business	business	NOUN
gujaf-383	84	26	environment	environment	PROPN
gujaf-383	84	27	.	.	PUNCT
gujaf-383	85	1	a	a	DET
gujaf-383	85	2	sample	sample	NOUN
gujaf-383	85	3	of	of	ADP
gujaf-383	85	4	85	85	NUM
gujaf-383	85	5	firms	firm	NOUN
gujaf-383	85	6	listed	list	VERB
gujaf-383	85	7	on	on	ADP
gujaf-383	85	8	the	the	DET
gujaf-383	85	9	nigerian	nigerian	ADJ
gujaf-383	85	10	stock	stock	NOUN
gujaf-383	85	11	exchange	exchange	NOUN
gujaf-383	85	12	over	over	ADP
gujaf-383	85	13	the	the	DET
gujaf-383	85	14	period	period	NOUN
gujaf-383	85	15	2010	2010	NUM
gujaf-383	85	16	to	to	ADP
gujaf-383	85	17	2023	2023	NUM
gujaf-383	85	18	is	be	AUX
gujaf-383	85	19	employed	employ	VERB
gujaf-383	85	20	,	,	PUNCT
gujaf-383	85	21	providing	provide	VERB
gujaf-383	85	22	a	a	DET
gujaf-383	85	23	longitudinal	longitudinal	ADJ
gujaf-383	85	24	dataset	dataset	NOUN
gujaf-383	85	25	that	that	PRON
gujaf-383	85	26	captures	capture	VERB
gujaf-383	85	27	financial	financial	ADJ
gujaf-383	85	28	performance	performance	NOUN
gujaf-383	85	29	and	and	CCONJ
gujaf-383	85	30	bankruptcy	bankruptcy	NOUN
gujaf-383	85	31	outcomes	outcome	NOUN
gujaf-383	85	32	under	under	ADP
gujaf-383	85	33	diverse	diverse	ADJ
gujaf-383	85	34	economic	economic	ADJ
gujaf-383	85	35	conditions	condition	NOUN
gujaf-383	85	36	.	.	PUNCT
gujaf-383	86	1	the	the	DET
gujaf-383	86	2	selection	selection	NOUN
gujaf-383	86	3	of	of	ADP
gujaf-383	86	4	firms	firm	NOUN
gujaf-383	86	5	aims	aim	VERB
gujaf-383	86	6	to	to	PART
gujaf-383	86	7	ensure	ensure	VERB
gujaf-383	86	8	representativeness	representativeness	ADJ
gujaf-383	86	9	across	across	ADP
gujaf-383	86	10	industries	industry	NOUN
gujaf-383	86	11	,	,	PUNCT
gujaf-383	86	12	firm	firm	ADJ
gujaf-383	86	13	sizes	size	NOUN
gujaf-383	86	14	,	,	PUNCT
gujaf-383	86	15	and	and	CCONJ
gujaf-383	86	16	financial	financial	ADJ
gujaf-383	86	17	health	health	NOUN
gujaf-383	86	18	statuses	status	NOUN
gujaf-383	86	19	,	,	PUNCT
gujaf-383	86	20	consistent	consistent	ADJ
gujaf-383	86	21	with	with	ADP
gujaf-383	86	22	previous	previous	ADJ
gujaf-383	86	23	empirical	empirical	ADJ
gujaf-383	86	24	bankruptcy	bankruptcy	NOUN
gujaf-383	86	25	prediction	prediction	NOUN
gujaf-383	86	26	research	research	NOUN
gujaf-383	86	27	(	(	PUNCT
gujaf-383	86	28	altman	altman	NOUN
gujaf-383	86	29	et	et	PROPN
gujaf-383	86	30	al	al	PROPN
gujaf-383	86	31	.	.	PROPN
gujaf-383	86	32	,	,	PUNCT
gujaf-383	86	33	2018	2018	NUM
gujaf-383	86	34	;	;	PUNCT
gujaf-383	86	35	chen	chen	PROPN
gujaf-383	86	36	&	&	CCONJ
gujaf-383	86	37	lee	lee	PROPN
gujaf-383	86	38	,	,	PUNCT
gujaf-383	86	39	2021	2021	NUM
gujaf-383	86	40	)	)	PUNCT
gujaf-383	86	41	.	.	PUNCT
gujaf-383	87	1	financial	financial	ADJ
gujaf-383	87	2	data	datum	NOUN
gujaf-383	87	3	were	be	AUX
gujaf-383	87	4	extracted	extract	VERB
gujaf-383	87	5	from	from	ADP
gujaf-383	87	6	audited	audit	VERB
gujaf-383	87	7	financial	financial	ADJ
gujaf-383	87	8	statements	statement	NOUN
gujaf-383	87	9	and	and	CCONJ
gujaf-383	87	10	complemented	complement	VERB
gujaf-383	87	11	by	by	ADP
gujaf-383	87	12	market	market	NOUN
gujaf-383	87	13	data	datum	NOUN
gujaf-383	87	14	sourced	source	VERB
gujaf-383	87	15	from	from	ADP
gujaf-383	87	16	financial	financial	ADJ
gujaf-383	87	17	databases	database	NOUN
gujaf-383	87	18	and	and	CCONJ
gujaf-383	87	19	regulatory	regulatory	ADJ
gujaf-383	87	20	filings	filing	NOUN
gujaf-383	87	21	to	to	PART
gujaf-383	87	22	ensure	ensure	VERB
gujaf-383	87	23	accuracy	accuracy	NOUN
gujaf-383	87	24	and	and	CCONJ
gujaf-383	87	25	completeness	completeness	NOUN
gujaf-383	87	26	,	,	PUNCT
gujaf-383	87	27	following	follow	VERB
gujaf-383	87	28	best	good	ADJ
gujaf-383	87	29	practices	practice	NOUN
gujaf-383	87	30	in	in	ADP
gujaf-383	87	31	bankruptcy	bankruptcy	NOUN
gujaf-383	87	32	prediction	prediction	NOUN
gujaf-383	87	33	studies	study	NOUN
gujaf-383	87	34	(	(	PUNCT
gujaf-383	87	35	kim	kim	PROPN
gujaf-383	87	36	&	&	CCONJ
gujaf-383	87	37	sohn	sohn	PROPN
gujaf-383	87	38	,	,	PUNCT
gujaf-383	87	39	2017	2017	NUM
gujaf-383	87	40	;	;	PUNCT
gujaf-383	87	41	huang	huang	PROPN
gujaf-383	87	42	&	&	CCONJ
gujaf-383	87	43	lee	lee	PROPN
gujaf-383	87	44	,	,	PUNCT
gujaf-383	87	45	2022	2022	NUM
gujaf-383	87	46	)	)	PUNCT
gujaf-383	87	47	.	.	PUNCT
gujaf-383	88	1	four	four	NUM
gujaf-383	88	2	bankruptcy	bankruptcy	NOUN
gujaf-383	88	3	prediction	prediction	NOUN
gujaf-383	88	4	models	model	NOUN
gujaf-383	88	5	were	be	AUX
gujaf-383	88	6	selected	select	VERB
gujaf-383	88	7	for	for	ADP
gujaf-383	88	8	evaluation	evaluation	NOUN
gujaf-383	88	9	:	:	PUNCT
gujaf-383	88	10	the	the	DET
gujaf-383	88	11	altman	altman	PROPN
gujaf-383	88	12	z	z	PROPN
gujaf-383	88	13	-	-	PUNCT
gujaf-383	88	14	score	score	NOUN
gujaf-383	88	15	(	(	PUNCT
gujaf-383	88	16	altman	altman	NOUN
gujaf-383	88	17	,	,	PUNCT
gujaf-383	88	18	1984	1984	NUM
gujaf-383	88	19	)	)	PUNCT
gujaf-383	88	20	,	,	PUNCT
gujaf-383	88	21	the	the	DET
gujaf-383	88	22	ohlson	ohlson	NOUN
gujaf-383	88	23	o	o	NOUN
gujaf-383	88	24	-	-	NOUN
gujaf-383	88	25	score	score	NOUN
gujaf-383	88	26	(	(	PUNCT
gujaf-383	88	27	ohlson	ohlson	NOUN
gujaf-383	88	28	,	,	PUNCT
gujaf-383	88	29	1980	1980	NUM
gujaf-383	88	30	)	)	PUNCT
gujaf-383	88	31	,	,	PUNCT
gujaf-383	88	32	and	and	CCONJ
gujaf-383	88	33	the	the	DET
gujaf-383	88	34	nigerian	nigerian	ADJ
gujaf-383	88	35	-	-	PUNCT
gujaf-383	88	36	specific	specific	ADJ
gujaf-383	88	37	in01	in01	PROPN
gujaf-383	88	38	and	and	CCONJ
gujaf-383	88	39	in05	in05	PROPN
gujaf-383	88	40	indices	index	NOUN
gujaf-383	88	41	,	,	PUNCT
gujaf-383	88	42	which	which	PRON
gujaf-383	88	43	have	have	AUX
gujaf-383	88	44	been	be	AUX
gujaf-383	88	45	previously	previously	ADV
gujaf-383	88	46	validated	validate	VERB
gujaf-383	88	47	on	on	ADP
gujaf-383	88	48	nigerian	nigerian	ADJ
gujaf-383	88	49	firms	firm	NOUN
gujaf-383	88	50	(	(	PUNCT
gujaf-383	88	51	uduak	uduak	PROPN
gujaf-383	88	52	&	&	CCONJ
gujaf-383	88	53	osabohien	osabohien	PROPN
gujaf-383	88	54	,	,	PUNCT
gujaf-383	88	55	2022	2022	NUM
gujaf-383	88	56	)	)	PUNCT
gujaf-383	88	57	.	.	PUNCT
gujaf-383	89	1	the	the	DET
gujaf-383	89	2	models	model	NOUN
gujaf-383	89	3	are	be	AUX
gujaf-383	89	4	operationalized	operationalize	VERB
gujaf-383	89	5	as	as	SCONJ
gujaf-383	89	6	follows	follow	VERB
gujaf-383	89	7	:	:	PUNCT
gujaf-383	89	8	the	the	DET
gujaf-383	89	9	altman	altman	PROPN
gujaf-383	89	10	z	z	PROPN
gujaf-383	89	11	-	-	PUNCT
gujaf-383	89	12	score	score	NOUN
gujaf-383	89	13	model	model	NOUN
gujaf-383	89	14	is	be	AUX
gujaf-383	89	15	computed	compute	VERB
gujaf-383	89	16	using	use	VERB
gujaf-383	89	17	a	a	DET
gujaf-383	89	18	linear	linear	ADJ
gujaf-383	89	19	combination	combination	NOUN
gujaf-383	89	20	of	of	ADP
gujaf-383	89	21	five	five	NUM
gujaf-383	89	22	financial	financial	ADJ
gujaf-383	89	23	ratios	ratio	NOUN
gujaf-383	89	24	:	:	PUNCT
gujaf-383	89	25	𝑍	𝑍	PROPN
gujaf-383	89	26	=	=	SYM
gujaf-383	89	27	1.2	1.2	NUM
gujaf-383	89	28	×	×	NOUN
gujaf-383	89	29	+	+	CCONJ
gujaf-383	89	30	1.4	1.4	NUM
gujaf-383	89	31	×	×	NOUN
gujaf-383	89	32	+	+	NUM
gujaf-383	89	33	3.3	3.3	NUM
gujaf-383	89	34	×	×	NOUN
gujaf-383	89	35	+	+	CCONJ
gujaf-383	89	36	0.6	0.6	NUM
gujaf-383	89	37	×	×	NOUN
gujaf-383	89	38	+	+	CCONJ
gujaf-383	89	39	1.0	1.0	NUM
gujaf-383	89	40	×	×	NOUN
gujaf-383	89	41	(	(	PUNCT
gujaf-383	89	42	1	1	NUM
gujaf-383	89	43	)	)	PUNCT
gujaf-383	89	44	where	where	SCONJ
gujaf-383	89	45	𝑊𝐶	𝑊𝐶	PROPN
gujaf-383	89	46	=	=	SYM
gujaf-383	89	47	working	work	VERB
gujaf-383	89	48	capital	capital	NOUN
gujaf-383	89	49	,	,	PUNCT
gujaf-383	89	50	𝑇𝐴	𝑇𝐴	PROPN
gujaf-383	89	51	=	=	SYM
gujaf-383	89	52	total	total	ADJ
gujaf-383	89	53	assets	asset	NOUN
gujaf-383	89	54	,	,	PUNCT
gujaf-383	89	55	𝑅𝐸	𝑅𝐸	PROPN
gujaf-383	89	56	=	=	NUM
gujaf-383	89	57	retained	retain	VERB
gujaf-383	89	58	earnings	earning	NOUN
gujaf-383	89	59	,	,	PUNCT
gujaf-383	89	60	𝐸𝐵𝐼𝑇	𝐸𝐵𝐼𝑇	ADJ
gujaf-383	89	61	=	=	VERB
gujaf-383	89	62	earnings	earning	NOUN
gujaf-383	89	63	before	before	ADP
gujaf-383	89	64	interest	interest	NOUN
gujaf-383	89	65	and	and	CCONJ
gujaf-383	89	66	taxes	taxis	NOUN
gujaf-383	89	67	,	,	PUNCT
gujaf-383	89	68	𝑀𝑉	𝑀𝑉	NOUN
gujaf-383	89	69	=	=	PUNCT
gujaf-383	89	70	market	market	NOUN
gujaf-383	89	71	value	value	NOUN
gujaf-383	89	72	of	of	ADP
gujaf-383	89	73	equity	equity	NOUN
gujaf-383	89	74	,	,	PUNCT
gujaf-383	90	1	𝑇𝐿	𝑇𝐿	PROPN
gujaf-383	90	2	=	=	SYM
gujaf-383	90	3	total	total	ADJ
gujaf-383	90	4	liabilities	liability	NOUN
gujaf-383	90	5	,	,	PUNCT
gujaf-383	90	6	and	and	CCONJ
gujaf-383	90	7	𝑆	𝑆	PROPN
gujaf-383	90	8	=	=	PROPN
gujaf-383	90	9	sales	sale	NOUN
gujaf-383	90	10	gusau	gusau	ADJ
gujaf-383	90	11	journal	journal	NOUN
gujaf-383	90	12	of	of	ADP
gujaf-383	90	13	accounting	accounting	NOUN
gujaf-383	90	14	and	and	CCONJ
gujaf-383	90	15	finance	finance	NOUN
gujaf-383	90	16	,	,	PUNCT
gujaf-383	90	17	vol.6	vol.6	PROPN
gujaf-383	90	18	,	,	PUNCT
gujaf-383	90	19	issue	issue	NOUN
gujaf-383	90	20	1	1	NUM
gujaf-383	90	21	,	,	PUNCT
gujaf-383	90	22	april	april	PROPN
gujaf-383	90	23	,	,	PUNCT
gujaf-383	90	24	2025	2025	NUM
gujaf-383	90	25	260	260	NUM
gujaf-383	90	26	(	(	PUNCT
gujaf-383	90	27	altman	altman	NOUN
gujaf-383	90	28	,	,	PUNCT
gujaf-383	90	29	1984	1984	NUM
gujaf-383	90	30	)	)	PUNCT
gujaf-383	90	31	.	.	PUNCT
gujaf-383	91	1	firms	firm	NOUN
gujaf-383	91	2	with	with	ADP
gujaf-383	91	3	𝑍-scores	𝑍-scores	PROPN
gujaf-383	91	4	below	below	ADP
gujaf-383	91	5	a	a	DET
gujaf-383	91	6	specified	specified	ADJ
gujaf-383	91	7	threshold	threshold	NOUN
gujaf-383	91	8	(	(	PUNCT
gujaf-383	91	9	typically	typically	ADV
gujaf-383	91	10	,	,	PUNCT
gujaf-383	91	11	1.8	1.8	NUM
gujaf-383	91	12	)	)	PUNCT
gujaf-383	91	13	are	be	AUX
gujaf-383	91	14	classified	classify	VERB
gujaf-383	91	15	as	as	ADP
gujaf-383	91	16	distressed	distressed	ADJ
gujaf-383	91	17	.	.	PUNCT
gujaf-383	92	1	ohlson	ohlson	NOUN
gujaf-383	92	2	o	o	ADJ
gujaf-383	92	3	-	-	PUNCT
gujaf-383	92	4	score	score	NOUN
gujaf-383	92	5	model	model	NOUN
gujaf-383	92	6	applies	apply	VERB
gujaf-383	92	7	logistic	logistic	ADJ
gujaf-383	92	8	regression	regression	NOUN
gujaf-383	92	9	to	to	PART
gujaf-383	92	10	predict	predict	VERB
gujaf-383	92	11	bankruptcy	bankruptcy	NOUN
gujaf-383	92	12	probability	probability	NOUN
gujaf-383	92	13	,	,	PUNCT
gujaf-383	92	14	expressed	express	VERB
gujaf-383	92	15	as	as	ADP
gujaf-383	92	16	:	:	PUNCT
gujaf-383	92	17	𝑃(bankruptcy	𝑃(bankruptcy	NOUN
gujaf-383	92	18	)	)	PUNCT
gujaf-383	92	19	=	=	PUNCT
gujaf-383	93	1	(	(	PUNCT
gujaf-383	93	2	2	2	NUM
gujaf-383	93	3	)	)	PUNCT
gujaf-383	94	1	where	where	SCONJ
gujaf-383	94	2	:	:	PUNCT
gujaf-383	94	3	𝑇	𝑇	PROPN
gujaf-383	94	4	=	=	SYM
gujaf-383	94	5	−1.32	−1.32	PROPN
gujaf-383	94	6	−	−	NUM
gujaf-383	94	7	0.407	0.407	NUM
gujaf-383	94	8	×	×	NOUN
gujaf-383	94	9	log	log	NOUN
gujaf-383	94	10	𝑇𝐴	𝑇𝐴	PROPN
gujaf-383	94	11	𝐺𝑁𝑃	𝐺𝑁𝑃	PROPN
gujaf-383	94	12	+	+	CCONJ
gujaf-383	94	13	6.03	6.03	NUM
gujaf-383	94	14	×	×	NOUN
gujaf-383	94	15	𝑇𝐿	𝑇𝐿	PROPN
gujaf-383	94	16	𝑇𝐴	𝑇𝐴	NOUN
gujaf-383	94	17	−	−	PROPN
gujaf-383	94	18	1.43	1.43	NUM
gujaf-383	94	19	×	×	NOUN
gujaf-383	94	20	𝑊𝐶	𝑊𝐶	PROPN
gujaf-383	94	21	𝑇𝐴	𝑇𝐴	NOUN
gujaf-383	94	22	+	+	CCONJ
gujaf-383	94	23	0.0757	0.0757	NUM
gujaf-383	94	24	×	×	NOUN
gujaf-383	94	25	𝐶𝐿	𝐶𝐿	ADP
gujaf-383	94	26	−	−	PROPN
gujaf-383	94	27	1.72	1.72	NUM
gujaf-383	94	28	×ni	×ni	NOUN
gujaf-383	94	29	−	−	PROPN
gujaf-383	94	30	2.37	2.37	NUM
gujaf-383	94	31	×	×	NOUN
gujaf-383	94	32	fst	fst	NOUN
gujaf-383	94	33	−	−	PROPN
gujaf-383	94	34	1.83	1.83	NUM
gujaf-383	94	35	×	×	NOUN
gujaf-383	94	36	intwo	intwo	NOUN
gujaf-383	94	37	+	+	CCONJ
gujaf-383	94	38	0.285	0.285	NUM
gujaf-383	94	39	×	×	NOUN
gujaf-383	94	40	chin	chin	NOUN
gujaf-383	94	41	here	here	ADV
gujaf-383	94	42	,	,	PUNCT
gujaf-383	94	43	𝑇𝐴	𝑇𝐴	PROPN
gujaf-383	94	44	is	be	AUX
gujaf-383	94	45	total	total	ADJ
gujaf-383	94	46	assets	asset	NOUN
gujaf-383	94	47	,	,	PUNCT
gujaf-383	94	48	𝐺𝑁𝑃	𝐺𝑁𝑃	PROPN
gujaf-383	94	49	is	be	AUX
gujaf-383	94	50	gross	gross	ADJ
gujaf-383	94	51	national	national	ADJ
gujaf-383	94	52	product	product	NOUN
gujaf-383	94	53	price	price	NOUN
gujaf-383	94	54	index	index	NOUN
gujaf-383	94	55	,	,	PUNCT
gujaf-383	94	56	𝑇𝐿	𝑇𝐿	PROPN
gujaf-383	94	57	total	total	NOUN
gujaf-383	94	58	liabilities	liability	NOUN
gujaf-383	94	59	,	,	PUNCT
gujaf-383	94	60	𝑊𝐶	𝑊𝐶	PROPN
gujaf-383	94	61	working	working	NOUN
gujaf-383	94	62	capital	capital	NOUN
gujaf-383	94	63	,	,	PUNCT
gujaf-383	94	64	𝐶𝐿	𝐶𝐿	ADP
gujaf-383	94	65	current	current	ADJ
gujaf-383	94	66	liabilities	liability	NOUN
gujaf-383	94	67	,	,	PUNCT
gujaf-383	94	68	𝑁𝐼	𝑁𝐼	PROPN
gujaf-383	94	69	net	net	ADJ
gujaf-383	94	70	income	income	NOUN
gujaf-383	94	71	,	,	PUNCT
gujaf-383	94	72	𝐹𝑆𝑇	𝐹𝑆𝑇	VERB
gujaf-383	94	73	an	an	DET
gujaf-383	94	74	indicator	indicator	NOUN
gujaf-383	94	75	for	for	ADP
gujaf-383	94	76	negative	negative	ADJ
gujaf-383	94	77	net	net	ADJ
gujaf-383	94	78	income	income	NOUN
gujaf-383	94	79	for	for	ADP
gujaf-383	94	80	the	the	DET
gujaf-383	94	81	past	past	ADJ
gujaf-383	94	82	two	two	NUM
gujaf-383	94	83	years	year	NOUN
gujaf-383	94	84	,	,	PUNCT
gujaf-383	94	85	𝐼𝑁𝑇𝑊𝑂	𝐼𝑁𝑇𝑊𝑂	PROPN
gujaf-383	94	86	an	an	DET
gujaf-383	94	87	indicator	indicator	NOUN
gujaf-383	94	88	for	for	ADP
gujaf-383	94	89	net	net	ADJ
gujaf-383	94	90	income	income	NOUN
gujaf-383	94	91	negative	negative	ADJ
gujaf-383	94	92	in	in	ADP
gujaf-383	94	93	the	the	DET
gujaf-383	94	94	last	last	ADJ
gujaf-383	94	95	two	two	NUM
gujaf-383	94	96	years	year	NOUN
gujaf-383	94	97	,	,	PUNCT
gujaf-383	94	98	and	and	CCONJ
gujaf-383	94	99	𝐶𝐻𝐼𝑁	𝐶𝐻𝐼𝑁	PROPN
gujaf-383	94	100	change	change	NOUN
gujaf-383	94	101	in	in	ADP
gujaf-383	94	102	net	net	ADJ
gujaf-383	94	103	income	income	NOUN
gujaf-383	94	104	(	(	PUNCT
gujaf-383	94	105	ohlson	ohlson	NOUN
gujaf-383	94	106	,	,	PUNCT
gujaf-383	94	107	1980	1980	NUM
gujaf-383	94	108	)	)	PUNCT
gujaf-383	94	109	.	.	PUNCT
gujaf-383	95	1	a	a	DET
gujaf-383	95	2	probability	probability	NOUN
gujaf-383	95	3	exceeding	exceed	VERB
gujaf-383	95	4	0.5	0.5	NUM
gujaf-383	95	5	typically	typically	ADV
gujaf-383	95	6	signals	signal	VERB
gujaf-383	95	7	bankruptcy	bankruptcy	NOUN
gujaf-383	95	8	risk	risk	NOUN
gujaf-383	95	9	.	.	PUNCT
gujaf-383	96	1	the	the	DET
gujaf-383	96	2	in01	in01	PROPN
gujaf-383	96	3	and	and	CCONJ
gujaf-383	96	4	in05	in05	PROPN
gujaf-383	96	5	indices	index	NOUN
gujaf-383	96	6	are	be	AUX
gujaf-383	96	7	proprietary	proprietary	ADJ
gujaf-383	96	8	nigerian	nigerian	ADJ
gujaf-383	96	9	bankruptcy	bankruptcy	NOUN
gujaf-383	96	10	prediction	prediction	NOUN
gujaf-383	96	11	models	model	NOUN
gujaf-383	96	12	developed	develop	VERB
gujaf-383	96	13	through	through	ADP
gujaf-383	96	14	discriminant	discriminant	ADJ
gujaf-383	96	15	analysis	analysis	NOUN
gujaf-383	96	16	on	on	ADP
gujaf-383	96	17	local	local	ADJ
gujaf-383	96	18	firm	firm	NOUN
gujaf-383	96	19	samples	sample	NOUN
gujaf-383	96	20	.	.	PUNCT
gujaf-383	97	1	the	the	DET
gujaf-383	97	2	in01	in01	PROPN
gujaf-383	97	3	index	index	NOUN
gujaf-383	97	4	is	be	AUX
gujaf-383	97	5	calculated	calculate	VERB
gujaf-383	97	6	as	as	ADP
gujaf-383	97	7	:	:	PUNCT
gujaf-383	97	8	𝐼𝑁01	𝐼𝑁01	PROPN
gujaf-383	97	9	=	=	PUNCT
gujaf-383	97	10	3.52	3.52	NUM
gujaf-383	97	11	×	×	NOUN
gujaf-383	97	12	+	+	CCONJ
gujaf-383	97	13	0.34	0.34	NUM
gujaf-383	97	14	×	×	NOUN
gujaf-383	97	15	+	+	CCONJ
gujaf-383	97	16	15.35	15.35	NUM
gujaf-383	97	17	×	×	NOUN
gujaf-383	97	18	−	−	PROPN
gujaf-383	97	19	0.56	0.56	NUM
gujaf-383	97	20	×	×	NOUN
gujaf-383	97	21	(	(	PUNCT
gujaf-383	97	22	3	3	NUM
gujaf-383	97	23	)	)	PUNCT
gujaf-383	97	24	and	and	CCONJ
gujaf-383	97	25	the	the	DET
gujaf-383	97	26	in05	in05	PROPN
gujaf-383	97	27	index	index	NOUN
gujaf-383	97	28	as	as	ADP
gujaf-383	97	29	:	:	PUNCT
gujaf-383	97	30	𝐼𝑁05	𝐼𝑁05	PROPN
gujaf-383	97	31	=	=	PROPN
gujaf-383	97	32	0.56	0.56	NUM
gujaf-383	97	33	×	×	NOUN
gujaf-383	97	34	+	+	CCONJ
gujaf-383	97	35	0.33	0.33	NUM
gujaf-383	97	36	×	×	NOUN
gujaf-383	97	37	+	+	NUM
gujaf-383	97	38	7.97	7.97	NUM
gujaf-383	97	39	×	×	NOUN
gujaf-383	97	40	−	−	PROPN
gujaf-383	97	41	1.43	1.43	NUM
gujaf-383	97	42	×	×	NOUN
gujaf-383	97	43	(	(	PUNCT
gujaf-383	97	44	4	4	NUM
gujaf-383	97	45	)	)	PUNCT
gujaf-383	97	46	where	where	SCONJ
gujaf-383	97	47	𝐶𝐴	𝐶𝐴	NOUN
gujaf-383	97	48	=	=	SYM
gujaf-383	97	49	current	current	ADJ
gujaf-383	97	50	assets	asset	NOUN
gujaf-383	97	51	,	,	PUNCT
gujaf-383	97	52	𝐶𝐿	𝐶𝐿	PROPN
gujaf-383	97	53	=	=	PUNCT
gujaf-383	97	54	current	current	ADJ
gujaf-383	97	55	liabilities	liability	NOUN
gujaf-383	97	56	,	,	PUNCT
gujaf-383	97	57	𝑁𝐼	𝑁𝐼	PROPN
gujaf-383	97	58	=	=	SYM
gujaf-383	97	59	net	net	ADJ
gujaf-383	97	60	income	income	NOUN
gujaf-383	97	61	,	,	PUNCT
gujaf-383	97	62	𝐹𝐶	𝐹𝐶	PROPN
gujaf-383	97	63	=	=	SYM
gujaf-383	97	64	financial	financial	ADJ
gujaf-383	97	65	charges	charge	NOUN
gujaf-383	97	66	,	,	PUNCT
gujaf-383	97	67	and	and	CCONJ
gujaf-383	97	68	other	other	ADJ
gujaf-383	97	69	variables	variable	NOUN
gujaf-383	97	70	as	as	ADP
gujaf-383	97	71	previously	previously	ADV
gujaf-383	97	72	defined	define	VERB
gujaf-383	97	73	(	(	PUNCT
gujaf-383	97	74	uduak	uduak	NOUN
gujaf-383	97	75	&	&	CCONJ
gujaf-383	97	76	osabohien	osabohien	PROPN
gujaf-383	97	77	,	,	PUNCT
gujaf-383	97	78	2022	2022	NUM
gujaf-383	97	79	)	)	PUNCT
gujaf-383	97	80	.	.	PUNCT
gujaf-383	98	1	threshold	threshold	NOUN
gujaf-383	98	2	values	value	NOUN
gujaf-383	98	3	determined	determine	VERB
gujaf-383	98	4	by	by	ADP
gujaf-383	98	5	empirical	empirical	ADJ
gujaf-383	98	6	validation	validation	NOUN
gujaf-383	98	7	classify	classify	NOUN
gujaf-383	98	8	firms	firm	NOUN
gujaf-383	98	9	as	as	ADP
gujaf-383	98	10	bankrupt	bankrupt	ADJ
gujaf-383	98	11	or	or	CCONJ
gujaf-383	98	12	non	non	ADJ
gujaf-383	98	13	-	-	ADJ
gujaf-383	98	14	bankrupt	bankrupt	ADJ
gujaf-383	98	15	.	.	PUNCT
gujaf-383	99	1	each	each	DET
gujaf-383	99	2	model	model	NOUN
gujaf-383	99	3	’s	’s	PART
gujaf-383	99	4	formula	formula	NOUN
gujaf-383	99	5	was	be	AUX
gujaf-383	99	6	applied	apply	VERB
gujaf-383	99	7	to	to	ADP
gujaf-383	99	8	the	the	DET
gujaf-383	99	9	dataset	dataset	NOUN
gujaf-383	99	10	to	to	PART
gujaf-383	99	11	compute	compute	VERB
gujaf-383	99	12	bankruptcy	bankruptcy	NOUN
gujaf-383	99	13	risk	risk	NOUN
gujaf-383	99	14	scores	score	NOUN
gujaf-383	99	15	,	,	PUNCT
gujaf-383	99	16	which	which	PRON
gujaf-383	99	17	were	be	AUX
gujaf-383	99	18	then	then	ADV
gujaf-383	99	19	benchmarked	benchmarke	VERB
gujaf-383	99	20	against	against	ADP
gujaf-383	99	21	actual	actual	ADJ
gujaf-383	99	22	bankruptcy	bankruptcy	NOUN
gujaf-383	99	23	occurrences	occurrence	NOUN
gujaf-383	99	24	within	within	ADP
gujaf-383	99	25	the	the	DET
gujaf-383	99	26	study	study	NOUN
gujaf-383	99	27	period	period	NOUN
gujaf-383	99	28	,	,	PUNCT
gujaf-383	99	29	thus	thus	ADV
gujaf-383	99	30	enabling	enable	VERB
gujaf-383	99	31	empirical	empirical	ADJ
gujaf-383	99	32	validation	validation	NOUN
gujaf-383	99	33	of	of	ADP
gujaf-383	99	34	predictive	predictive	ADJ
gujaf-383	99	35	accuracy	accuracy	NOUN
gujaf-383	99	36	.	.	PUNCT
gujaf-383	100	1	model	model	NOUN
gujaf-383	100	2	performance	performance	NOUN
gujaf-383	100	3	was	be	AUX
gujaf-383	100	4	evaluated	evaluate	VERB
gujaf-383	100	5	across	across	ADP
gujaf-383	100	6	three	three	NUM
gujaf-383	100	7	dimensions	dimension	NOUN
gujaf-383	100	8	:	:	PUNCT
gujaf-383	100	9	overall	overall	ADJ
gujaf-383	100	10	accuracy	accuracy	NOUN
gujaf-383	100	11	,	,	PUNCT
gujaf-383	100	12	sensitivity	sensitivity	NOUN
gujaf-383	100	13	(	(	PUNCT
gujaf-383	100	14	true	true	ADJ
gujaf-383	100	15	positive	positive	ADJ
gujaf-383	100	16	rate	rate	NOUN
gujaf-383	100	17	for	for	ADP
gujaf-383	100	18	bankruptcy	bankruptcy	NOUN
gujaf-383	100	19	prediction	prediction	NOUN
gujaf-383	100	20	)	)	PUNCT
gujaf-383	100	21	,	,	PUNCT
gujaf-383	100	22	and	and	CCONJ
gujaf-383	100	23	specificity	specificity	NOUN
gujaf-383	100	24	(	(	PUNCT
gujaf-383	100	25	true	true	ADJ
gujaf-383	100	26	negative	negative	ADJ
gujaf-383	100	27	rate	rate	NOUN
gujaf-383	100	28	for	for	ADP
gujaf-383	100	29	non	non	ADJ
gujaf-383	100	30	-	-	ADJ
gujaf-383	100	31	bankruptcy	bankruptcy	ADJ
gujaf-383	100	32	prediction	prediction	NOUN
gujaf-383	100	33	)	)	PUNCT
gujaf-383	100	34	.	.	PUNCT
gujaf-383	101	1	this	this	DET
gujaf-383	101	2	multi	multi	ADJ
gujaf-383	101	3	-	-	ADJ
gujaf-383	101	4	level	level	ADJ
gujaf-383	101	5	evaluation	evaluation	NOUN
gujaf-383	101	6	framework	framework	NOUN
gujaf-383	101	7	aligns	align	VERB
gujaf-383	101	8	with	with	ADP
gujaf-383	101	9	established	establish	VERB
gujaf-383	101	10	methodologies	methodology	NOUN
gujaf-383	101	11	in	in	ADP
gujaf-383	101	12	credit	credit	NOUN
gujaf-383	101	13	risk	risk	NOUN
gujaf-383	101	14	and	and	CCONJ
gujaf-383	101	15	bankruptcy	bankruptcy	NOUN
gujaf-383	101	16	research	research	NOUN
gujaf-383	101	17	,	,	PUNCT
gujaf-383	101	18	where	where	SCONJ
gujaf-383	101	19	distinguishing	distinguish	VERB
gujaf-383	101	20	between	between	ADP
gujaf-383	101	21	type	type	NOUN
gujaf-383	101	22	i	i	PRON
gujaf-383	101	23	and	and	CCONJ
gujaf-383	101	24	type	type	PROPN
gujaf-383	101	25	ii	ii	PROPN
gujaf-383	101	26	errors	error	NOUN
gujaf-383	101	27	is	be	AUX
gujaf-383	101	28	crucial	crucial	ADJ
gujaf-383	101	29	for	for	ADP
gujaf-383	101	30	practical	practical	ADJ
gujaf-383	101	31	applicability	applicability	NOUN
gujaf-383	101	32	(	(	PUNCT
gujaf-383	101	33	bellotti	bellotti	PROPN
gujaf-383	101	34	&	&	CCONJ
gujaf-383	101	35	crook	crook	NOUN
gujaf-383	101	36	,	,	PUNCT
gujaf-383	101	37	2023	2023	NUM
gujaf-383	101	38	;	;	PUNCT
gujaf-383	101	39	bharath	bharath	PROPN
gujaf-383	101	40	&	&	CCONJ
gujaf-383	101	41	shumway	shumway	PROPN
gujaf-383	101	42	,	,	PUNCT
gujaf-383	101	43	2008	2008	NUM
gujaf-383	101	44	)	)	PUNCT
gujaf-383	101	45	.	.	PUNCT
gujaf-383	102	1	receiver	receiver	ADJ
gujaf-383	102	2	operating	operate	VERB
gujaf-383	102	3	characteristic	characteristic	NOUN
gujaf-383	102	4	(	(	PUNCT
gujaf-383	102	5	roc	roc	PROPN
gujaf-383	102	6	)	)	PUNCT
gujaf-383	102	7	curve	curve	NOUN
gujaf-383	102	8	analysis	analysis	NOUN
gujaf-383	102	9	and	and	CCONJ
gujaf-383	102	10	area	area	NOUN
gujaf-383	102	11	under	under	ADP
gujaf-383	102	12	the	the	DET
gujaf-383	102	13	curve	curve	NOUN
gujaf-383	102	14	(	(	PUNCT
gujaf-383	102	15	auc	auc	NOUN
gujaf-383	102	16	)	)	PUNCT
gujaf-383	102	17	metrics	metric	NOUN
gujaf-383	102	18	were	be	AUX
gujaf-383	102	19	used	use	VERB
gujaf-383	102	20	to	to	PART
gujaf-383	102	21	quantify	quantify	VERB
gujaf-383	102	22	model	model	NOUN
gujaf-383	102	23	discrimination	discrimination	NOUN
gujaf-383	102	24	ability	ability	NOUN
gujaf-383	102	25	(	(	PUNCT
gujaf-383	102	26	altman	altman	PROPN
gujaf-383	102	27	et	et	PROPN
gujaf-383	102	28	al	al	PROPN
gujaf-383	102	29	.	.	PROPN
gujaf-383	102	30	,	,	PUNCT
gujaf-383	102	31	2018	2018	NUM
gujaf-383	102	32	)	)	PUNCT
gujaf-383	102	33	.	.	PUNCT
gujaf-383	103	1	additionally	additionally	ADV
gujaf-383	103	2	,	,	PUNCT
gujaf-383	103	3	confusion	confusion	NOUN
gujaf-383	103	4	matrices	matrix	NOUN
gujaf-383	103	5	were	be	AUX
gujaf-383	103	6	constructed	construct	VERB
gujaf-383	103	7	to	to	PART
gujaf-383	103	8	provide	provide	VERB
gujaf-383	103	9	granular	granular	ADJ
gujaf-383	103	10	insights	insight	NOUN
gujaf-383	103	11	into	into	ADP
gujaf-383	103	12	model	model	NOUN
gujaf-383	103	13	classification	classification	NOUN
gujaf-383	103	14	outcomes	outcome	NOUN
gujaf-383	103	15	.	.	PUNCT
gujaf-383	104	1	to	to	PART
gujaf-383	104	2	enhance	enhance	VERB
gujaf-383	104	3	robustness	robustness	NOUN
gujaf-383	104	4	,	,	PUNCT
gujaf-383	104	5	the	the	DET
gujaf-383	104	6	study	study	NOUN
gujaf-383	104	7	employed	employ	VERB
gujaf-383	104	8	k	k	ADJ
gujaf-383	104	9	-	-	ADJ
gujaf-383	104	10	fold	fold	ADJ
gujaf-383	104	11	cross	cross	NOUN
gujaf-383	104	12	-	-	ADJ
gujaf-383	104	13	validation	validation	ADJ
gujaf-383	104	14	and	and	CCONJ
gujaf-383	104	15	out	out	ADP
gujaf-383	104	16	-	-	PUNCT
gujaf-383	104	17	of	of	ADP
gujaf-383	104	18	-	-	PUNCT
gujaf-383	104	19	sample	sample	NOUN
gujaf-383	104	20	testing	testing	NOUN
gujaf-383	104	21	,	,	PUNCT
gujaf-383	104	22	thereby	thereby	ADV
gujaf-383	104	23	mitigating	mitigate	VERB
gujaf-383	104	24	risks	risk	NOUN
gujaf-383	104	25	of	of	ADP
gujaf-383	104	26	overfitting	overfitte	VERB
gujaf-383	104	27	and	and	CCONJ
gujaf-383	104	28	ensuring	ensure	VERB
gujaf-383	104	29	generalizability	generalizability	NOUN
gujaf-383	104	30	of	of	ADP
gujaf-383	104	31	findings	finding	NOUN
gujaf-383	104	32	(	(	PUNCT
gujaf-383	104	33	bellotti	bellotti	PROPN
gujaf-383	104	34	&	&	CCONJ
gujaf-383	104	35	crook	crook	NOUN
gujaf-383	104	36	,	,	PUNCT
gujaf-383	104	37	2023	2023	NUM
gujaf-383	104	38	)	)	PUNCT
gujaf-383	104	39	.	.	PUNCT
gujaf-383	105	1	sensitivity	sensitivity	NOUN
gujaf-383	105	2	analyses	analysis	NOUN
gujaf-383	105	3	were	be	AUX
gujaf-383	105	4	conducted	conduct	VERB
gujaf-383	105	5	to	to	PART
gujaf-383	105	6	examine	examine	VERB
gujaf-383	105	7	the	the	DET
gujaf-383	105	8	influence	influence	NOUN
gujaf-383	105	9	of	of	ADP
gujaf-383	105	10	varying	vary	VERB
gujaf-383	105	11	macroeconomic	macroeconomic	ADJ
gujaf-383	105	12	conditions	condition	NOUN
gujaf-383	105	13	and	and	CCONJ
gujaf-383	105	14	sectoral	sectoral	ADJ
gujaf-383	105	15	differences	difference	NOUN
gujaf-383	105	16	on	on	ADP
gujaf-383	105	17	model	model	NOUN
gujaf-383	105	18	performance	performance	NOUN
gujaf-383	105	19	,	,	PUNCT
gujaf-383	105	20	recognizing	recognize	VERB
gujaf-383	105	21	the	the	DET
gujaf-383	105	22	heterogeneous	heterogeneous	ADJ
gujaf-383	105	23	nature	nature	NOUN
gujaf-383	105	24	of	of	ADP
gujaf-383	105	25	financial	financial	ADJ
gujaf-383	105	26	distress	distress	NOUN
gujaf-383	105	27	drivers	driver	NOUN
gujaf-383	105	28	in	in	ADP
gujaf-383	105	29	nigeria	nigeria	PROPN
gujaf-383	105	30	(	(	PUNCT
gujaf-383	105	31	uduak	uduak	PROPN
gujaf-383	105	32	&	&	CCONJ
gujaf-383	105	33	osabohien	osabohien	PROPN
gujaf-383	105	34	,	,	PUNCT
gujaf-383	105	35	2022	2022	NUM
gujaf-383	105	36	)	)	PUNCT
gujaf-383	105	37	.	.	PUNCT
gujaf-383	106	1	furthermore	furthermore	ADV
gujaf-383	106	2	,	,	PUNCT
gujaf-383	106	3	data	datum	NOUN
gujaf-383	106	4	preprocessing	preprocessing	NOUN
gujaf-383	106	5	included	include	VERB
gujaf-383	106	6	winsorization	winsorization	NOUN
gujaf-383	106	7	of	of	ADP
gujaf-383	106	8	extreme	extreme	ADJ
gujaf-383	106	9	financial	financial	ADJ
gujaf-383	106	10	ratio	ratio	NOUN
gujaf-383	106	11	values	value	NOUN
gujaf-383	106	12	and	and	CCONJ
gujaf-383	106	13	normalization	normalization	NOUN
gujaf-383	106	14	to	to	PART
gujaf-383	106	15	address	address	VERB
gujaf-383	106	16	skewness	skewness	NOUN
gujaf-383	106	17	and	and	CCONJ
gujaf-383	106	18	heteroscedasticity	heteroscedasticity	NOUN
gujaf-383	106	19	,	,	PUNCT
gujaf-383	106	20	in	in	ADP
gujaf-383	106	21	line	line	NOUN
gujaf-383	106	22	with	with	ADP
gujaf-383	106	23	standard	standard	ADJ
gujaf-383	106	24	econometric	econometric	ADJ
gujaf-383	106	25	practices	practice	NOUN
gujaf-383	106	26	(	(	PUNCT
gujaf-383	106	27	kim	kim	PROPN
gujaf-383	106	28	&	&	CCONJ
gujaf-383	106	29	sohn	sohn	PROPN
gujaf-383	106	30	,	,	PUNCT
gujaf-383	106	31	2017	2017	NUM
gujaf-383	106	32	)	)	PUNCT
gujaf-383	106	33	.	.	PUNCT
gujaf-383	107	1	gusau	gusau	PROPN
gujaf-383	107	2	journal	journal	PROPN
gujaf-383	107	3	of	of	ADP
gujaf-383	107	4	accounting	accounting	NOUN
gujaf-383	107	5	and	and	CCONJ
gujaf-383	107	6	finance	finance	NOUN
gujaf-383	107	7	,	,	PUNCT
gujaf-383	107	8	vol.6	vol.6	PROPN
gujaf-383	107	9	,	,	PUNCT
gujaf-383	107	10	issue	issue	NOUN
gujaf-383	107	11	1	1	NUM
gujaf-383	107	12	,	,	PUNCT
gujaf-383	107	13	april	april	PROPN
gujaf-383	107	14	,	,	PUNCT
gujaf-383	107	15	2025	2025	NUM
gujaf-383	107	16	261	261	NUM
gujaf-383	107	17	ethical	ethical	ADJ
gujaf-383	107	18	considerations	consideration	NOUN
gujaf-383	107	19	were	be	AUX
gujaf-383	107	20	observed	observe	VERB
gujaf-383	107	21	in	in	ADP
gujaf-383	107	22	data	datum	NOUN
gujaf-383	107	23	handling	handling	NOUN
gujaf-383	107	24	,	,	PUNCT
gujaf-383	107	25	with	with	SCONJ
gujaf-383	107	26	all	all	DET
gujaf-383	107	27	firm	firm	ADJ
gujaf-383	107	28	-	-	PUNCT
gujaf-383	107	29	level	level	NOUN
gujaf-383	107	30	data	datum	NOUN
gujaf-383	107	31	anonymized	anonymize	VERB
gujaf-383	107	32	and	and	CCONJ
gujaf-383	107	33	used	use	VERB
gujaf-383	107	34	solely	solely	ADV
gujaf-383	107	35	for	for	ADP
gujaf-383	107	36	academic	academic	ADJ
gujaf-383	107	37	purposes	purpose	NOUN
gujaf-383	107	38	.	.	PUNCT
gujaf-383	108	1	the	the	DET
gujaf-383	108	2	study	study	NOUN
gujaf-383	108	3	also	also	ADV
gujaf-383	108	4	acknowledges	acknowledge	VERB
gujaf-383	108	5	potential	potential	ADJ
gujaf-383	108	6	limitations	limitation	NOUN
gujaf-383	108	7	arising	arise	VERB
gujaf-383	108	8	from	from	ADP
gujaf-383	108	9	data	datum	NOUN
gujaf-383	108	10	quality	quality	NOUN
gujaf-383	108	11	issues	issue	NOUN
gujaf-383	108	12	inherent	inherent	ADJ
gujaf-383	108	13	in	in	ADP
gujaf-383	108	14	emerging	emerge	VERB
gujaf-383	108	15	markets	market	NOUN
gujaf-383	108	16	,	,	PUNCT
gujaf-383	108	17	such	such	ADJ
gujaf-383	108	18	as	as	ADP
gujaf-383	108	19	financial	financial	ADJ
gujaf-383	108	20	statement	statement	NOUN
gujaf-383	108	21	fraud	fraud	NOUN
gujaf-383	108	22	and	and	CCONJ
gujaf-383	108	23	reporting	reporting	NOUN
gujaf-383	108	24	delays	delay	NOUN
gujaf-383	108	25	,	,	PUNCT
gujaf-383	108	26	which	which	PRON
gujaf-383	108	27	could	could	AUX
gujaf-383	108	28	affect	affect	VERB
gujaf-383	108	29	model	model	NOUN
gujaf-383	108	30	accuracy	accuracy	NOUN
gujaf-383	108	31	(	(	PUNCT
gujaf-383	108	32	gbadebo	gbadebo	NOUN
gujaf-383	108	33	et	et	PROPN
gujaf-383	108	34	al	al	PROPN
gujaf-383	108	35	.	.	PROPN
gujaf-383	108	36	,	,	PUNCT
gujaf-383	108	37	2023	2023	NUM
gujaf-383	108	38	)	)	PUNCT
gujaf-383	108	39	.	.	PUNCT
gujaf-383	109	1	nevertheless	nevertheless	ADV
gujaf-383	109	2	,	,	PUNCT
gujaf-383	109	3	this	this	DET
gujaf-383	109	4	methodological	methodological	ADJ
gujaf-383	109	5	approach	approach	NOUN
gujaf-383	109	6	provides	provide	VERB
gujaf-383	109	7	a	a	DET
gujaf-383	109	8	rigorous	rigorous	ADJ
gujaf-383	109	9	framework	framework	NOUN
gujaf-383	109	10	for	for	ADP
gujaf-383	109	11	assessing	assess	VERB
gujaf-383	109	12	bankruptcy	bankruptcy	NOUN
gujaf-383	109	13	prediction	prediction	NOUN
gujaf-383	109	14	models	model	NOUN
gujaf-383	109	15	’	'	PUNCT
gujaf-383	109	16	relevance	relevance	NOUN
gujaf-383	109	17	and	and	CCONJ
gujaf-383	109	18	reliability	reliability	NOUN
gujaf-383	109	19	within	within	ADP
gujaf-383	109	20	nigeria	nigeria	PROPN
gujaf-383	109	21	’s	’s	PART
gujaf-383	109	22	unique	unique	ADJ
gujaf-383	109	23	institutional	institutional	ADJ
gujaf-383	109	24	context	context	NOUN
gujaf-383	109	25	,	,	PUNCT
gujaf-383	109	26	contributing	contribute	VERB
gujaf-383	109	27	valuable	valuable	ADJ
gujaf-383	109	28	insights	insight	NOUN
gujaf-383	109	29	for	for	ADP
gujaf-383	109	30	academics	academic	NOUN
gujaf-383	109	31	,	,	PUNCT
gujaf-383	109	32	practitioners	practitioner	NOUN
gujaf-383	109	33	,	,	PUNCT
gujaf-383	109	34	and	and	CCONJ
gujaf-383	109	35	policymakers	policymaker	NOUN
gujaf-383	109	36	alike	alike	ADV
gujaf-383	109	37	.	.	PUNCT
gujaf-383	110	1	4.0	4.0	NUM
gujaf-383	110	2	results	result	NOUN
gujaf-383	110	3	and	and	CCONJ
gujaf-383	110	4	implications	implication	VERB
gujaf-383	110	5	the	the	DET
gujaf-383	110	6	comparative	comparative	ADJ
gujaf-383	110	7	evaluation	evaluation	NOUN
gujaf-383	110	8	of	of	ADP
gujaf-383	110	9	the	the	DET
gujaf-383	110	10	four	four	NUM
gujaf-383	110	11	bankruptcy	bankruptcy	NOUN
gujaf-383	110	12	prediction	prediction	NOUN
gujaf-383	110	13	models	model	NOUN
gujaf-383	110	14	reveals	reveal	VERB
gujaf-383	110	15	notable	notable	ADJ
gujaf-383	110	16	variations	variation	NOUN
gujaf-383	110	17	in	in	ADP
gujaf-383	110	18	their	their	PRON
gujaf-383	110	19	predictive	predictive	ADJ
gujaf-383	110	20	capabilities	capability	NOUN
gujaf-383	110	21	under	under	ADP
gujaf-383	110	22	the	the	DET
gujaf-383	110	23	nigerian	nigerian	ADJ
gujaf-383	110	24	business	business	NOUN
gujaf-383	110	25	environment	environment	PROPN
gujaf-383	110	26	.	.	PUNCT
gujaf-383	111	1	table	table	NOUN
gujaf-383	111	2	1	1	NUM
gujaf-383	111	3	summarizes	summarize	NOUN
gujaf-383	111	4	key	key	ADJ
gujaf-383	111	5	performance	performance	NOUN
gujaf-383	111	6	metrics	metric	NOUN
gujaf-383	111	7	,	,	PUNCT
gujaf-383	111	8	where	where	SCONJ
gujaf-383	111	9	the	the	DET
gujaf-383	111	10	in01	in01	PROPN
gujaf-383	111	11	index	index	NOUN
gujaf-383	111	12	outperformed	outperform	VERB
gujaf-383	111	13	other	other	ADJ
gujaf-383	111	14	models	model	NOUN
gujaf-383	111	15	with	with	ADP
gujaf-383	111	16	the	the	DET
gujaf-383	111	17	highest	high	ADJ
gujaf-383	111	18	overall	overall	ADJ
gujaf-383	111	19	accuracy	accuracy	NOUN
gujaf-383	111	20	of	of	ADP
gujaf-383	111	21	84.30	84.30	NUM
gujaf-383	111	22	%	%	NOUN
gujaf-383	111	23	,	,	PUNCT
gujaf-383	111	24	closely	closely	ADV
gujaf-383	111	25	followed	follow	VERB
gujaf-383	111	26	by	by	ADP
gujaf-383	111	27	the	the	DET
gujaf-383	111	28	in05	in05	PROPN
gujaf-383	111	29	index	index	NOUN
gujaf-383	111	30	at	at	ADP
gujaf-383	111	31	83.70	83.70	NUM
gujaf-383	111	32	%	%	NOUN
gujaf-383	111	33	.	.	PUNCT
gujaf-383	112	1	both	both	DET
gujaf-383	112	2	models	model	NOUN
gujaf-383	112	3	demonstrate	demonstrate	VERB
gujaf-383	112	4	robust	robust	ADJ
gujaf-383	112	5	sensitivity	sensitivity	NOUN
gujaf-383	112	6	(	(	PUNCT
gujaf-383	112	7	recall	recall	NOUN
gujaf-383	112	8	)	)	PUNCT
gujaf-383	112	9	values	value	NOUN
gujaf-383	112	10	,	,	PUNCT
gujaf-383	112	11	81.17	81.17	NUM
gujaf-383	112	12	%	%	NOUN
gujaf-383	112	13	and	and	CCONJ
gujaf-383	112	14	79.87	79.87	NUM
gujaf-383	112	15	%	%	NOUN
gujaf-383	112	16	respectively	respectively	ADV
gujaf-383	112	17	,	,	PUNCT
gujaf-383	112	18	indicating	indicate	VERB
gujaf-383	112	19	a	a	DET
gujaf-383	112	20	superior	superior	ADJ
gujaf-383	112	21	ability	ability	NOUN
gujaf-383	112	22	to	to	PART
gujaf-383	112	23	correctly	correctly	ADV
gujaf-383	112	24	identify	identify	VERB
gujaf-383	112	25	firms	firm	NOUN
gujaf-383	112	26	that	that	PRON
gujaf-383	112	27	eventually	eventually	ADV
gujaf-383	112	28	faced	face	VERB
gujaf-383	112	29	bankruptcy	bankruptcy	NOUN
gujaf-383	112	30	.	.	PUNCT
gujaf-383	113	1	this	this	DET
gujaf-383	113	2	finding	finding	NOUN
gujaf-383	113	3	aligns	align	VERB
gujaf-383	113	4	with	with	ADP
gujaf-383	113	5	prior	prior	ADJ
gujaf-383	113	6	studies	study	NOUN
gujaf-383	113	7	emphasizing	emphasize	VERB
gujaf-383	113	8	the	the	DET
gujaf-383	113	9	effectiveness	effectiveness	NOUN
gujaf-383	113	10	of	of	ADP
gujaf-383	113	11	localized	localized	ADJ
gujaf-383	113	12	or	or	CCONJ
gujaf-383	113	13	country	country	NOUN
gujaf-383	113	14	-	-	PUNCT
gujaf-383	113	15	specific	specific	ADJ
gujaf-383	113	16	indexes	index	NOUN
gujaf-383	113	17	in	in	ADP
gujaf-383	113	18	improving	improve	VERB
gujaf-383	113	19	bankruptcy	bankruptcy	NOUN
gujaf-383	113	20	prediction	prediction	NOUN
gujaf-383	113	21	accuracy	accuracy	NOUN
gujaf-383	113	22	(	(	PUNCT
gujaf-383	113	23	altman	altman	NOUN
gujaf-383	113	24	et	et	PROPN
gujaf-383	113	25	al	al	PROPN
gujaf-383	113	26	.	.	PROPN
gujaf-383	113	27	,	,	PUNCT
gujaf-383	113	28	2019	2019	NUM
gujaf-383	113	29	;	;	PUNCT
gujaf-383	113	30	kim	kim	PROPN
gujaf-383	113	31	&	&	CCONJ
gujaf-383	113	32	sohn	sohn	PROPN
gujaf-383	113	33	,	,	PUNCT
gujaf-383	113	34	2021	2021	NUM
gujaf-383	113	35	)	)	PUNCT
gujaf-383	113	36	.	.	PUNCT
gujaf-383	114	1	the	the	DET
gujaf-383	114	2	altman	altman	PROPN
gujaf-383	114	3	z	z	PROPN
gujaf-383	114	4	-	-	PUNCT
gujaf-383	114	5	score	score	NOUN
gujaf-383	114	6	and	and	CCONJ
gujaf-383	114	7	ohlson	ohlson	NOUN
gujaf-383	114	8	o	o	ADJ
gujaf-383	114	9	-	-	PUNCT
gujaf-383	114	10	score	score	NOUN
gujaf-383	114	11	models	model	NOUN
gujaf-383	114	12	,	,	PUNCT
gujaf-383	114	13	although	although	SCONJ
gujaf-383	114	14	widely	widely	ADV
gujaf-383	114	15	used	use	VERB
gujaf-383	114	16	globally	globally	ADV
gujaf-383	114	17	,	,	PUNCT
gujaf-383	114	18	recorded	record	VERB
gujaf-383	114	19	slightly	slightly	ADV
gujaf-383	114	20	lower	low	ADJ
gujaf-383	114	21	sensitivities	sensitivity	NOUN
gujaf-383	114	22	of	of	ADP
gujaf-383	114	23	78.34	78.34	NUM
gujaf-383	114	24	%	%	NOUN
gujaf-383	114	25	and	and	CCONJ
gujaf-383	114	26	75.61	75.61	NUM
gujaf-383	114	27	%	%	NOUN
gujaf-383	114	28	,	,	PUNCT
gujaf-383	114	29	suggesting	suggest	VERB
gujaf-383	114	30	some	some	DET
gujaf-383	114	31	limitations	limitation	NOUN
gujaf-383	114	32	in	in	ADP
gujaf-383	114	33	their	their	PRON
gujaf-383	114	34	adaptability	adaptability	NOUN
gujaf-383	114	35	to	to	ADP
gujaf-383	114	36	nigeria	nigeria	PROPN
gujaf-383	114	37	’s	’s	PART
gujaf-383	114	38	unique	unique	ADJ
gujaf-383	114	39	financial	financial	ADJ
gujaf-383	114	40	context	context	NOUN
gujaf-383	114	41	(	(	PUNCT
gujaf-383	114	42	beaver	beaver	PROPN
gujaf-383	114	43	,	,	PUNCT
gujaf-383	114	44	2013	2013	NUM
gujaf-383	114	45	)	)	PUNCT
gujaf-383	114	46	.	.	PUNCT
gujaf-383	115	1	precision	precision	NOUN
gujaf-383	115	2	and	and	CCONJ
gujaf-383	115	3	f1	f1	NOUN
gujaf-383	115	4	scores	score	NOUN
gujaf-383	115	5	provide	provide	VERB
gujaf-383	115	6	further	further	ADJ
gujaf-383	115	7	nuance	nuance	NOUN
gujaf-383	115	8	to	to	ADP
gujaf-383	115	9	the	the	DET
gujaf-383	115	10	models	model	NOUN
gujaf-383	115	11	’	'	PUNCT
gujaf-383	115	12	predictive	predictive	ADJ
gujaf-383	115	13	reliability	reliability	NOUN
gujaf-383	115	14	.	.	PUNCT
gujaf-383	116	1	the	the	DET
gujaf-383	116	2	in01	in01	PROPN
gujaf-383	116	3	index	index	NOUN
gujaf-383	116	4	’s	’s	PART
gujaf-383	116	5	precision	precision	NOUN
gujaf-383	116	6	of	of	ADP
gujaf-383	116	7	83.00	83.00	NUM
gujaf-383	116	8	%	%	NOUN
gujaf-383	116	9	and	and	CCONJ
gujaf-383	116	10	f1	f1	NOUN
gujaf-383	116	11	score	score	NOUN
gujaf-383	116	12	of	of	ADP
gujaf-383	116	13	82.07	82.07	NUM
gujaf-383	116	14	%	%	NOUN
gujaf-383	116	15	confirm	confirm	VERB
gujaf-383	116	16	its	its	PRON
gujaf-383	116	17	balanced	balanced	ADJ
gujaf-383	116	18	performance	performance	NOUN
gujaf-383	116	19	between	between	ADP
gujaf-383	116	20	detecting	detect	VERB
gujaf-383	116	21	bankrupt	bankrupt	ADJ
gujaf-383	116	22	firms	firm	NOUN
gujaf-383	116	23	and	and	CCONJ
gujaf-383	116	24	minimizing	minimize	VERB
gujaf-383	116	25	false	false	ADJ
gujaf-383	116	26	alarms	alarm	NOUN
gujaf-383	116	27	.	.	PUNCT
gujaf-383	117	1	these	these	DET
gujaf-383	117	2	metrics	metric	NOUN
gujaf-383	117	3	are	be	AUX
gujaf-383	117	4	particularly	particularly	ADV
gujaf-383	117	5	critical	critical	ADJ
gujaf-383	117	6	in	in	ADP
gujaf-383	117	7	bankruptcy	bankruptcy	NOUN
gujaf-383	117	8	forecasting	forecasting	NOUN
gujaf-383	117	9	,	,	PUNCT
gujaf-383	117	10	where	where	SCONJ
gujaf-383	117	11	false	false	ADJ
gujaf-383	117	12	positives	positive	NOUN
gujaf-383	117	13	can	can	AUX
gujaf-383	117	14	lead	lead	VERB
gujaf-383	117	15	to	to	ADP
gujaf-383	117	16	unnecessary	unnecessary	ADJ
gujaf-383	117	17	financial	financial	ADJ
gujaf-383	117	18	interventions	intervention	NOUN
gujaf-383	117	19	and	and	CCONJ
gujaf-383	117	20	resource	resource	NOUN
gujaf-383	117	21	misallocation	misallocation	NOUN
gujaf-383	117	22	(	(	PUNCT
gujaf-383	117	23	shin	shin	NOUN
gujaf-383	117	24	et	et	PROPN
gujaf-383	117	25	al	al	PROPN
gujaf-383	117	26	.	.	PROPN
gujaf-383	117	27	,	,	PUNCT
gujaf-383	117	28	2020	2020	NUM
gujaf-383	117	29	)	)	PUNCT
gujaf-383	117	30	.	.	PUNCT
gujaf-383	118	1	the	the	DET
gujaf-383	118	2	altman	altman	PROPN
gujaf-383	118	3	model	model	PROPN
gujaf-383	118	4	’s	’s	PART
gujaf-383	118	5	precision	precision	NOUN
gujaf-383	118	6	(	(	PUNCT
gujaf-383	118	7	80.45	80.45	NUM
gujaf-383	118	8	%	%	NOUN
gujaf-383	118	9	)	)	PUNCT
gujaf-383	118	10	and	and	CCONJ
gujaf-383	118	11	f1	f1	PROPN
gujaf-383	118	12	score	score	NOUN
gujaf-383	118	13	(	(	PUNCT
gujaf-383	118	14	79.38	79.38	NUM
gujaf-383	118	15	%	%	NOUN
gujaf-383	118	16	)	)	PUNCT
gujaf-383	118	17	were	be	AUX
gujaf-383	118	18	moderately	moderately	ADV
gujaf-383	118	19	high	high	ADJ
gujaf-383	118	20	,	,	PUNCT
gujaf-383	118	21	though	though	SCONJ
gujaf-383	118	22	marginally	marginally	ADV
gujaf-383	118	23	below	below	ADP
gujaf-383	118	24	the	the	DET
gujaf-383	118	25	in01	in01	PROPN
gujaf-383	118	26	,	,	PUNCT
gujaf-383	118	27	reinforcing	reinforce	VERB
gujaf-383	118	28	the	the	DET
gujaf-383	118	29	potential	potential	ADJ
gujaf-383	118	30	benefits	benefit	NOUN
gujaf-383	118	31	of	of	ADP
gujaf-383	118	32	adapting	adapt	VERB
gujaf-383	118	33	prediction	prediction	NOUN
gujaf-383	118	34	models	model	NOUN
gujaf-383	118	35	to	to	ADP
gujaf-383	118	36	the	the	DET
gujaf-383	118	37	specific	specific	ADJ
gujaf-383	118	38	characteristics	characteristic	NOUN
gujaf-383	118	39	of	of	ADP
gujaf-383	118	40	nigerian	nigerian	ADJ
gujaf-383	118	41	firms	firm	NOUN
gujaf-383	118	42	.	.	PUNCT
gujaf-383	119	1	the	the	DET
gujaf-383	119	2	ohlson	ohlson	PROPN
gujaf-383	119	3	model	model	NOUN
gujaf-383	119	4	’s	’s	PART
gujaf-383	119	5	relatively	relatively	ADV
gujaf-383	119	6	lower	low	ADJ
gujaf-383	119	7	precision	precision	NOUN
gujaf-383	119	8	and	and	CCONJ
gujaf-383	119	9	f1	f1	NOUN
gujaf-383	119	10	score	score	NOUN
gujaf-383	119	11	emphasize	emphasize	VERB
gujaf-383	119	12	the	the	DET
gujaf-383	119	13	need	need	NOUN
gujaf-383	119	14	for	for	ADP
gujaf-383	119	15	cautious	cautious	ADJ
gujaf-383	119	16	interpretation	interpretation	NOUN
gujaf-383	119	17	when	when	SCONJ
gujaf-383	119	18	applied	apply	VERB
gujaf-383	119	19	without	without	ADP
gujaf-383	119	20	recalibration	recalibration	NOUN
gujaf-383	119	21	(	(	PUNCT
gujaf-383	119	22	jones	jones	PROPN
gujaf-383	119	23	&	&	CCONJ
gujaf-383	119	24	hensher	hensher	PROPN
gujaf-383	119	25	,	,	PUNCT
gujaf-383	119	26	2018	2018	NUM
gujaf-383	119	27	)	)	PUNCT
gujaf-383	119	28	.	.	PUNCT
gujaf-383	120	1	table	table	NOUN
gujaf-383	120	2	2	2	NUM
gujaf-383	120	3	’s	’s	PART
gujaf-383	120	4	confusion	confusion	NOUN
gujaf-383	120	5	matrix	matrix	NOUN
gujaf-383	120	6	components	component	NOUN
gujaf-383	120	7	elucidate	elucidate	VERB
gujaf-383	120	8	the	the	DET
gujaf-383	120	9	classification	classification	NOUN
gujaf-383	120	10	outcomes	outcome	NOUN
gujaf-383	120	11	underpinning	underpin	VERB
gujaf-383	120	12	the	the	DET
gujaf-383	120	13	performance	performance	NOUN
gujaf-383	120	14	metrics	metric	NOUN
gujaf-383	120	15	.	.	PUNCT
gujaf-383	121	1	the	the	DET
gujaf-383	121	2	in01	in01	PROPN
gujaf-383	121	3	model	model	NOUN
gujaf-383	121	4	’s	’s	PART
gujaf-383	121	5	true	true	ADJ
gujaf-383	121	6	positives	positive	NOUN
gujaf-383	121	7	(	(	PUNCT
gujaf-383	121	8	244	244	NUM
gujaf-383	121	9	)	)	PUNCT
gujaf-383	121	10	and	and	CCONJ
gujaf-383	121	11	true	true	ADJ
gujaf-383	121	12	negatives	negative	NOUN
gujaf-383	121	13	(	(	PUNCT
gujaf-383	121	14	347	347	NUM
gujaf-383	121	15	)	)	PUNCT
gujaf-383	121	16	outnumber	outnumber	ADP
gujaf-383	121	17	those	those	PRON
gujaf-383	121	18	of	of	ADP
gujaf-383	121	19	its	its	PRON
gujaf-383	121	20	counterparts	counterpart	NOUN
gujaf-383	121	21	,	,	PUNCT
gujaf-383	121	22	reflecting	reflect	VERB
gujaf-383	121	23	its	its	PRON
gujaf-383	121	24	enhanced	enhance	VERB
gujaf-383	121	25	discriminative	discriminative	NOUN
gujaf-383	121	26	power	power	NOUN
gujaf-383	121	27	.	.	PUNCT
gujaf-383	122	1	the	the	DET
gujaf-383	122	2	relatively	relatively	ADV
gujaf-383	122	3	low	low	ADJ
gujaf-383	122	4	false	false	ADJ
gujaf-383	122	5	positive	positive	ADJ
gujaf-383	122	6	(	(	PUNCT
gujaf-383	122	7	50	50	NUM
gujaf-383	122	8	)	)	PUNCT
gujaf-383	122	9	and	and	CCONJ
gujaf-383	122	10	false	false	ADJ
gujaf-383	122	11	negative	negative	ADJ
gujaf-383	122	12	(	(	PUNCT
gujaf-383	122	13	56	56	NUM
gujaf-383	122	14	)	)	PUNCT
gujaf-383	122	15	counts	count	VERB
gujaf-383	122	16	further	further	ADJ
gujaf-383	122	17	attest	attest	NOUN
gujaf-383	122	18	to	to	ADP
gujaf-383	122	19	its	its	PRON
gujaf-383	122	20	efficacy	efficacy	NOUN
gujaf-383	122	21	in	in	ADP
gujaf-383	122	22	correctly	correctly	ADV
gujaf-383	122	23	classifying	classify	VERB
gujaf-383	122	24	firms	firm	NOUN
gujaf-383	122	25	’	’	PART
gujaf-383	122	26	bankruptcy	bankruptcy	NOUN
gujaf-383	122	27	status	status	NOUN
gujaf-383	122	28	.	.	PUNCT
gujaf-383	123	1	by	by	ADP
gujaf-383	123	2	contrast	contrast	NOUN
gujaf-383	123	3	,	,	PUNCT
gujaf-383	123	4	the	the	DET
gujaf-383	123	5	ohlson	ohlson	NOUN
gujaf-383	123	6	model	model	NOUN
gujaf-383	123	7	exhibits	exhibit	VERB
gujaf-383	123	8	the	the	DET
gujaf-383	123	9	highest	high	ADJ
gujaf-383	123	10	number	number	NOUN
gujaf-383	123	11	of	of	ADP
gujaf-383	123	12	false	false	ADJ
gujaf-383	123	13	negatives	negative	NOUN
gujaf-383	123	14	(	(	PUNCT
gujaf-383	123	15	73	73	NUM
gujaf-383	123	16	)	)	PUNCT
gujaf-383	123	17	,	,	PUNCT
gujaf-383	123	18	which	which	PRON
gujaf-383	123	19	is	be	AUX
gujaf-383	123	20	concerning	concern	VERB
gujaf-383	123	21	given	give	VERB
gujaf-383	123	22	the	the	DET
gujaf-383	123	23	potential	potential	ADJ
gujaf-383	123	24	consequences	consequence	NOUN
gujaf-383	123	25	of	of	ADP
gujaf-383	123	26	failing	fail	VERB
gujaf-383	123	27	to	to	PART
gujaf-383	123	28	identify	identify	VERB
gujaf-383	123	29	at	at	ADP
gujaf-383	123	30	-	-	PUNCT
gujaf-383	123	31	risk	risk	NOUN
gujaf-383	123	32	firms	firm	NOUN
gujaf-383	123	33	in	in	ADP
gujaf-383	123	34	a	a	DET
gujaf-383	123	35	timely	timely	ADJ
gujaf-383	123	36	manner	manner	NOUN
gujaf-383	123	37	(	(	PUNCT
gujaf-383	123	38	lu	lu	NOUN
gujaf-383	123	39	et	et	PROPN
gujaf-383	123	40	al	al	PROPN
gujaf-383	123	41	.	.	PROPN
gujaf-383	123	42	,	,	PUNCT
gujaf-383	123	43	2022	2022	NUM
gujaf-383	123	44	)	)	PUNCT
gujaf-383	123	45	.	.	PUNCT
gujaf-383	124	1	false	false	ADJ
gujaf-383	124	2	negatives	negative	NOUN
gujaf-383	124	3	undermine	undermine	VERB
gujaf-383	124	4	early	early	ADJ
gujaf-383	124	5	intervention	intervention	NOUN
gujaf-383	124	6	strategies	strategy	NOUN
gujaf-383	124	7	and	and	CCONJ
gujaf-383	124	8	increase	increase	VERB
gujaf-383	124	9	systemic	systemic	ADJ
gujaf-383	124	10	risk	risk	NOUN
gujaf-383	124	11	in	in	ADP
gujaf-383	124	12	the	the	DET
gujaf-383	124	13	financial	financial	ADJ
gujaf-383	124	14	sector	sector	NOUN
gujaf-383	124	15	(	(	PUNCT
gujaf-383	124	16	beaver	beaver	NOUN
gujaf-383	124	17	et	et	PROPN
gujaf-383	124	18	al	al	PROPN
gujaf-383	124	19	.	.	PROPN
gujaf-383	124	20	,	,	PUNCT
gujaf-383	124	21	2018	2018	NUM
gujaf-383	124	22	)	)	PUNCT
gujaf-383	124	23	.	.	PUNCT
gujaf-383	125	1	hence	hence	ADV
gujaf-383	125	2	,	,	PUNCT
gujaf-383	125	3	the	the	DET
gujaf-383	125	4	in01	in01	PROPN
gujaf-383	125	5	and	and	CCONJ
gujaf-383	125	6	in05	in05	PROPN
gujaf-383	125	7	indexes	index	NOUN
gujaf-383	125	8	demonstrate	demonstrate	VERB
gujaf-383	125	9	superior	superior	ADJ
gujaf-383	125	10	operational	operational	ADJ
gujaf-383	125	11	utility	utility	NOUN
gujaf-383	125	12	in	in	ADP
gujaf-383	125	13	the	the	DET
gujaf-383	125	14	nigerian	nigerian	ADJ
gujaf-383	125	15	context	context	NOUN
gujaf-383	125	16	,	,	PUNCT
gujaf-383	125	17	corroborating	corroborate	VERB
gujaf-383	125	18	findings	finding	NOUN
gujaf-383	125	19	from	from	ADP
gujaf-383	125	20	prior	prior	ADJ
gujaf-383	125	21	regional	regional	ADJ
gujaf-383	125	22	validation	validation	NOUN
gujaf-383	125	23	studies	study	NOUN
gujaf-383	125	24	(	(	PUNCT
gujaf-383	125	25	adeyemi	adeyemi	ADV
gujaf-383	125	26	&	&	CCONJ
gujaf-383	125	27	fagbemi	fagbemi	PROPN
gujaf-383	125	28	,	,	PUNCT
gujaf-383	125	29	2019	2019	NUM
gujaf-383	125	30	)	)	PUNCT
gujaf-383	125	31	.	.	PUNCT
gujaf-383	126	1	table	table	NOUN
gujaf-383	126	2	3	3	NUM
gujaf-383	126	3	supplements	supplement	NOUN
gujaf-383	126	4	the	the	DET
gujaf-383	126	5	analysis	analysis	NOUN
gujaf-383	126	6	with	with	ADP
gujaf-383	126	7	advanced	advanced	ADJ
gujaf-383	126	8	metrics	metric	NOUN
gujaf-383	126	9	like	like	ADP
gujaf-383	126	10	matthews	matthews	NOUN
gujaf-383	126	11	correlation	correlation	NOUN
gujaf-383	126	12	coefficient	coefficient	NOUN
gujaf-383	126	13	(	(	PUNCT
gujaf-383	126	14	mcc	mcc	NOUN
gujaf-383	126	15	)	)	PUNCT
gujaf-383	126	16	,	,	PUNCT
gujaf-383	126	17	balanced	balanced	ADJ
gujaf-383	126	18	accuracy	accuracy	NOUN
gujaf-383	126	19	,	,	PUNCT
gujaf-383	126	20	negative	negative	ADJ
gujaf-383	126	21	predictive	predictive	ADJ
gujaf-383	126	22	value	value	NOUN
gujaf-383	126	23	(	(	PUNCT
gujaf-383	126	24	npv	npv	NOUN
gujaf-383	126	25	)	)	PUNCT
gujaf-383	126	26	,	,	PUNCT
gujaf-383	126	27	and	and	CCONJ
gujaf-383	126	28	diagnostic	diagnostic	ADJ
gujaf-383	126	29	odds	odd	NOUN
gujaf-383	126	30	ratio	ratio	NOUN
gujaf-383	126	31	(	(	PUNCT
gujaf-383	126	32	dor	dor	PROPN
gujaf-383	126	33	)	)	PUNCT
gujaf-383	126	34	.	.	PUNCT
gujaf-383	127	1	the	the	DET
gujaf-383	127	2	mcc	mcc	PROPN
gujaf-383	127	3	values	value	NOUN
gujaf-383	127	4	,	,	PUNCT
gujaf-383	127	5	ranging	range	VERB
gujaf-383	127	6	from	from	ADP
gujaf-383	127	7	0.58	0.58	NUM
gujaf-383	127	8	(	(	PUNCT
gujaf-383	127	9	ohlson	ohlson	NOUN
gujaf-383	127	10	)	)	PUNCT
gujaf-383	127	11	to	to	ADP
gujaf-383	127	12	0.67	0.67	NUM
gujaf-383	127	13	(	(	PUNCT
gujaf-383	127	14	in01	in01	PROPN
gujaf-383	127	15	)	)	PUNCT
gujaf-383	127	16	,	,	PUNCT
gujaf-383	127	17	quantify	quantify	VERB
gujaf-383	127	18	the	the	DET
gujaf-383	127	19	overall	overall	ADJ
gujaf-383	127	20	quality	quality	NOUN
gujaf-383	127	21	of	of	ADP
gujaf-383	127	22	binary	binary	ADJ
gujaf-383	127	23	classifications	classification	NOUN
gujaf-383	127	24	accounting	account	VERB
gujaf-383	127	25	for	for	ADP
gujaf-383	127	26	imbalanced	imbalanced	ADJ
gujaf-383	127	27	classes	class	NOUN
gujaf-383	127	28	,	,	PUNCT
gujaf-383	127	29	a	a	DET
gujaf-383	127	30	common	common	ADJ
gujaf-383	127	31	challenge	challenge	NOUN
gujaf-383	127	32	in	in	ADP
gujaf-383	127	33	bankruptcy	bankruptcy	NOUN
gujaf-383	127	34	datasets	dataset	NOUN
gujaf-383	127	35	(	(	PUNCT
gujaf-383	127	36	zhu	zhu	X
gujaf-383	127	37	et	et	PROPN
gujaf-383	127	38	al	al	PROPN
gujaf-383	127	39	.	.	PROPN
gujaf-383	127	40	,	,	PUNCT
gujaf-383	127	41	2020	2020	NUM
gujaf-383	127	42	)	)	PUNCT
gujaf-383	127	43	.	.	PUNCT
gujaf-383	128	1	the	the	DET
gujaf-383	128	2	in01	in01	PROPN
gujaf-383	128	3	model	model	NOUN
gujaf-383	128	4	’s	’s	PART
gujaf-383	128	5	highest	high	ADJ
gujaf-383	128	6	mcc	mcc	NOUN
gujaf-383	128	7	of	of	ADP
gujaf-383	128	8	0.67	0.67	NUM
gujaf-383	128	9	confirms	confirm	VERB
gujaf-383	128	10	its	its	PRON
gujaf-383	128	11	robustness	robustness	NOUN
gujaf-383	128	12	and	and	CCONJ
gujaf-383	128	13	gusau	gusau	ADJ
gujaf-383	128	14	journal	journal	NOUN
gujaf-383	128	15	of	of	ADP
gujaf-383	128	16	accounting	accounting	NOUN
gujaf-383	128	17	and	and	CCONJ
gujaf-383	128	18	finance	finance	NOUN
gujaf-383	128	19	,	,	PUNCT
gujaf-383	128	20	vol.6	vol.6	PROPN
gujaf-383	128	21	,	,	PUNCT
gujaf-383	128	22	issue	issue	NOUN
gujaf-383	128	23	1	1	NUM
gujaf-383	128	24	,	,	PUNCT
gujaf-383	128	25	april	april	PROPN
gujaf-383	128	26	,	,	PUNCT
gujaf-383	128	27	2025	2025	NUM
gujaf-383	128	28	262	262	NUM
gujaf-383	128	29	reliability	reliability	NOUN
gujaf-383	128	30	beyond	beyond	ADP
gujaf-383	128	31	accuracy	accuracy	NOUN
gujaf-383	128	32	metrics	metric	NOUN
gujaf-383	128	33	alone	alone	ADV
gujaf-383	128	34	.	.	PUNCT
gujaf-383	129	1	balanced	balanced	ADJ
gujaf-383	129	2	accuracy	accuracy	NOUN
gujaf-383	129	3	values	value	NOUN
gujaf-383	129	4	further	far	ADV
gujaf-383	129	5	confirm	confirm	VERB
gujaf-383	129	6	the	the	DET
gujaf-383	129	7	in01	in01	PROPN
gujaf-383	129	8	and	and	CCONJ
gujaf-383	129	9	in05	in05	PROPN
gujaf-383	129	10	models	model	NOUN
gujaf-383	129	11	’	'	PUNCT
gujaf-383	129	12	ability	ability	NOUN
gujaf-383	129	13	to	to	PART
gujaf-383	129	14	handle	handle	VERB
gujaf-383	129	15	class	class	NOUN
gujaf-383	129	16	imbalance	imbalance	NOUN
gujaf-383	129	17	,	,	PUNCT
gujaf-383	129	18	with	with	ADP
gujaf-383	129	19	scores	score	NOUN
gujaf-383	129	20	above	above	ADP
gujaf-383	129	21	82	82	NUM
gujaf-383	129	22	%	%	NOUN
gujaf-383	129	23	,	,	PUNCT
gujaf-383	129	24	underscoring	underscore	VERB
gujaf-383	129	25	their	their	PRON
gujaf-383	129	26	balanced	balanced	ADJ
gujaf-383	129	27	sensitivity	sensitivity	NOUN
gujaf-383	129	28	and	and	CCONJ
gujaf-383	129	29	specificity	specificity	NOUN
gujaf-383	129	30	(	(	PUNCT
gujaf-383	129	31	he	he	PRON
gujaf-383	129	32	&	&	CCONJ
gujaf-383	129	33	garcia	garcia	PROPN
gujaf-383	129	34	,	,	PUNCT
gujaf-383	129	35	2009	2009	NUM
gujaf-383	129	36	)	)	PUNCT
gujaf-383	129	37	.	.	PUNCT
gujaf-383	130	1	the	the	DET
gujaf-383	130	2	npv	npv	PROPN
gujaf-383	130	3	indicates	indicate	VERB
gujaf-383	130	4	the	the	DET
gujaf-383	130	5	probability	probability	NOUN
gujaf-383	130	6	that	that	SCONJ
gujaf-383	130	7	firms	firm	NOUN
gujaf-383	130	8	classified	classify	VERB
gujaf-383	130	9	as	as	ADP
gujaf-383	130	10	non	non	ADJ
gujaf-383	130	11	-	-	ADJ
gujaf-383	130	12	bankrupt	bankrupt	ADJ
gujaf-383	130	13	truly	truly	ADV
gujaf-383	130	14	avoid	avoid	VERB
gujaf-383	130	15	bankruptcy	bankruptcy	NOUN
gujaf-383	130	16	,	,	PUNCT
gujaf-383	130	17	a	a	DET
gujaf-383	130	18	vital	vital	ADJ
gujaf-383	130	19	metric	metric	NOUN
gujaf-383	130	20	for	for	ADP
gujaf-383	130	21	investor	investor	NOUN
gujaf-383	130	22	confidence	confidence	NOUN
gujaf-383	130	23	and	and	CCONJ
gujaf-383	130	24	regulatory	regulatory	ADJ
gujaf-383	130	25	assurance	assurance	NOUN
gujaf-383	130	26	.	.	PUNCT
gujaf-383	131	1	the	the	DET
gujaf-383	131	2	in01	in01	PROPN
gujaf-383	131	3	’s	’s	PART
gujaf-383	131	4	superior	superior	ADJ
gujaf-383	131	5	npv	npv	NOUN
gujaf-383	131	6	of	of	ADP
gujaf-383	131	7	86.13	86.13	NUM
gujaf-383	131	8	%	%	NOUN
gujaf-383	131	9	suggests	suggest	VERB
gujaf-383	131	10	strong	strong	ADJ
gujaf-383	131	11	reliability	reliability	NOUN
gujaf-383	131	12	in	in	ADP
gujaf-383	131	13	negative	negative	ADJ
gujaf-383	131	14	predictions	prediction	NOUN
gujaf-383	131	15	,	,	PUNCT
gujaf-383	131	16	reducing	reduce	VERB
gujaf-383	131	17	the	the	DET
gujaf-383	131	18	risk	risk	NOUN
gujaf-383	131	19	of	of	ADP
gujaf-383	131	20	overlooking	overlook	VERB
gujaf-383	131	21	financially	financially	ADV
gujaf-383	131	22	sound	sound	ADJ
gujaf-383	131	23	firms	firm	NOUN
gujaf-383	131	24	.	.	PUNCT
gujaf-383	132	1	finally	finally	ADV
gujaf-383	132	2	,	,	PUNCT
gujaf-383	132	3	the	the	DET
gujaf-383	132	4	dor	dor	NOUN
gujaf-383	132	5	,	,	PUNCT
gujaf-383	132	6	representing	represent	VERB
gujaf-383	132	7	the	the	DET
gujaf-383	132	8	ratio	ratio	NOUN
gujaf-383	132	9	of	of	ADP
gujaf-383	132	10	odds	odd	NOUN
gujaf-383	132	11	of	of	ADP
gujaf-383	132	12	positive	positive	ADJ
gujaf-383	132	13	results	result	NOUN
gujaf-383	132	14	between	between	ADP
gujaf-383	132	15	bankrupt	bankrupt	ADJ
gujaf-383	132	16	and	and	CCONJ
gujaf-383	132	17	non	non	ADJ
gujaf-383	132	18	-	-	ADJ
gujaf-383	132	19	bankrupt	bankrupt	ADJ
gujaf-383	132	20	firms	firm	NOUN
gujaf-383	132	21	,	,	PUNCT
gujaf-383	132	22	is	be	AUX
gujaf-383	132	23	highest	high	ADJ
gujaf-383	132	24	for	for	ADP
gujaf-383	132	25	the	the	DET
gujaf-383	132	26	in01	in01	PROPN
gujaf-383	132	27	index	index	NOUN
gujaf-383	132	28	(	(	PUNCT
gujaf-383	132	29	20.10	20.10	NUM
gujaf-383	132	30	)	)	PUNCT
gujaf-383	132	31	,	,	PUNCT
gujaf-383	132	32	signifying	signify	VERB
gujaf-383	132	33	outstanding	outstanding	ADJ
gujaf-383	132	34	discriminatory	discriminatory	ADJ
gujaf-383	132	35	performance	performance	NOUN
gujaf-383	132	36	.	.	PUNCT
gujaf-383	133	1	such	such	ADJ
gujaf-383	133	2	comprehensive	comprehensive	ADJ
gujaf-383	133	3	evaluation	evaluation	NOUN
gujaf-383	133	4	metrics	metric	NOUN
gujaf-383	133	5	strengthen	strengthen	VERB
gujaf-383	133	6	the	the	DET
gujaf-383	133	7	argument	argument	NOUN
gujaf-383	133	8	for	for	ADP
gujaf-383	133	9	preference	preference	NOUN
gujaf-383	133	10	of	of	ADP
gujaf-383	133	11	the	the	DET
gujaf-383	133	12	in01	in01	PROPN
gujaf-383	133	13	index	index	NOUN
gujaf-383	133	14	in	in	ADP
gujaf-383	133	15	nigeria	nigeria	PROPN
gujaf-383	133	16	,	,	PUNCT
gujaf-383	133	17	consistent	consistent	ADJ
gujaf-383	133	18	with	with	ADP
gujaf-383	133	19	recent	recent	ADJ
gujaf-383	133	20	studies	study	NOUN
gujaf-383	133	21	highlighting	highlight	VERB
gujaf-383	133	22	the	the	DET
gujaf-383	133	23	importance	importance	NOUN
gujaf-383	133	24	of	of	ADP
gujaf-383	133	25	multi	multi	ADJ
gujaf-383	133	26	-	-	ADJ
gujaf-383	133	27	faceted	faceted	ADJ
gujaf-383	133	28	assessment	assessment	NOUN
gujaf-383	133	29	for	for	ADP
gujaf-383	133	30	bankruptcy	bankruptcy	NOUN
gujaf-383	133	31	models	model	NOUN
gujaf-383	133	32	(	(	PUNCT
gujaf-383	133	33	pérez	pérez	NOUN
gujaf-383	133	34	et	et	PROPN
gujaf-383	133	35	al	al	PROPN
gujaf-383	133	36	.	.	PROPN
gujaf-383	133	37	,	,	PUNCT
gujaf-383	133	38	2021	2021	NUM
gujaf-383	133	39	;	;	PUNCT
gujaf-383	133	40	gbadebo	gbadebo	PROPN
gujaf-383	133	41	et	et	PROPN
gujaf-383	133	42	al	al	PROPN
gujaf-383	133	43	.	.	PROPN
gujaf-383	133	44	,	,	PUNCT
gujaf-383	133	45	2023	2023	NUM
gujaf-383	133	46	)	)	PUNCT
gujaf-383	133	47	.	.	PUNCT
gujaf-383	134	1	the	the	DET
gujaf-383	134	2	detailed	detailed	ADJ
gujaf-383	134	3	statistical	statistical	ADJ
gujaf-383	134	4	evaluation	evaluation	NOUN
gujaf-383	134	5	confirms	confirm	VERB
gujaf-383	134	6	that	that	SCONJ
gujaf-383	134	7	bankruptcy	bankruptcy	NOUN
gujaf-383	134	8	prediction	prediction	NOUN
gujaf-383	134	9	models	model	NOUN
gujaf-383	134	10	(	(	PUNCT
gujaf-383	134	11	in01	in01	PROPN
gujaf-383	134	12	,	,	PUNCT
gujaf-383	134	13	in05	in05	PROPN
gujaf-383	134	14	)	)	PUNCT
gujaf-383	134	15	offer	offer	VERB
gujaf-383	134	16	enhanced	enhance	VERB
gujaf-383	134	17	predictive	predictive	ADJ
gujaf-383	134	18	accuracy	accuracy	NOUN
gujaf-383	134	19	,	,	PUNCT
gujaf-383	134	20	reliability	reliability	NOUN
gujaf-383	134	21	,	,	PUNCT
gujaf-383	134	22	and	and	CCONJ
gujaf-383	134	23	operational	operational	ADJ
gujaf-383	134	24	usefulness	usefulness	NOUN
gujaf-383	134	25	compared	compare	VERB
gujaf-383	134	26	to	to	ADP
gujaf-383	134	27	more	more	ADV
gujaf-383	134	28	generalized	generalized	ADJ
gujaf-383	134	29	models	model	NOUN
gujaf-383	134	30	such	such	ADJ
gujaf-383	134	31	as	as	ADP
gujaf-383	134	32	altman	altman	NOUN
gujaf-383	134	33	and	and	CCONJ
gujaf-383	134	34	ohlson	ohlson	NOUN
gujaf-383	134	35	.	.	PUNCT
gujaf-383	135	1	this	this	PRON
gujaf-383	135	2	reinforces	reinforce	VERB
gujaf-383	135	3	the	the	DET
gujaf-383	135	4	theoretical	theoretical	ADJ
gujaf-383	135	5	position	position	NOUN
gujaf-383	135	6	that	that	PRON
gujaf-383	135	7	model	model	NOUN
gujaf-383	135	8	performance	performance	NOUN
gujaf-383	135	9	is	be	AUX
gujaf-383	135	10	context	context	NOUN
gujaf-383	135	11	-	-	PUNCT
gujaf-383	135	12	dependent	dependent	ADJ
gujaf-383	135	13	and	and	CCONJ
gujaf-383	135	14	benefits	benefit	NOUN
gujaf-383	135	15	from	from	ADP
gujaf-383	135	16	incorporation	incorporation	NOUN
gujaf-383	135	17	of	of	ADP
gujaf-383	135	18	localized	localized	ADJ
gujaf-383	135	19	financial	financial	ADJ
gujaf-383	135	20	indicators	indicator	NOUN
gujaf-383	135	21	and	and	CCONJ
gujaf-383	135	22	business	business	NOUN
gujaf-383	135	23	environment	environment	NOUN
gujaf-383	135	24	characteristics	characteristic	NOUN
gujaf-383	135	25	(	(	PUNCT
gujaf-383	135	26	jones	jones	PROPN
gujaf-383	135	27	,	,	PUNCT
gujaf-383	135	28	2020	2020	NUM
gujaf-383	135	29	;	;	PUNCT
gujaf-383	135	30	kim	kim	PROPN
gujaf-383	135	31	et	et	PROPN
gujaf-383	135	32	al	al	PROPN
gujaf-383	135	33	.	.	PROPN
gujaf-383	135	34	,	,	PUNCT
gujaf-383	135	35	2022	2022	NUM
gujaf-383	135	36	)	)	PUNCT
gujaf-383	135	37	.	.	PUNCT
gujaf-383	136	1	policymakers	policymaker	NOUN
gujaf-383	136	2	,	,	PUNCT
gujaf-383	136	3	investors	investor	NOUN
gujaf-383	136	4	,	,	PUNCT
gujaf-383	136	5	and	and	CCONJ
gujaf-383	136	6	financial	financial	ADJ
gujaf-383	136	7	institutions	institution	NOUN
gujaf-383	136	8	should	should	AUX
gujaf-383	136	9	thus	thus	ADV
gujaf-383	136	10	prioritize	prioritize	VERB
gujaf-383	136	11	models	model	NOUN
gujaf-383	136	12	with	with	ADP
gujaf-383	136	13	demonstrated	demonstrate	VERB
gujaf-383	136	14	empirical	empirical	ADJ
gujaf-383	136	15	validity	validity	NOUN
gujaf-383	136	16	within	within	ADP
gujaf-383	136	17	the	the	DET
gujaf-383	136	18	nigerian	nigerian	ADJ
gujaf-383	136	19	market	market	NOUN
gujaf-383	136	20	to	to	PART
gujaf-383	136	21	improve	improve	VERB
gujaf-383	136	22	early	early	ADJ
gujaf-383	136	23	warning	warning	NOUN
gujaf-383	136	24	systems	system	NOUN
gujaf-383	136	25	and	and	CCONJ
gujaf-383	136	26	mitigate	mitigate	VERB
gujaf-383	136	27	systemic	systemic	ADJ
gujaf-383	136	28	financial	financial	ADJ
gujaf-383	136	29	risks	risk	NOUN
gujaf-383	136	30	.	.	PUNCT
gujaf-383	137	1	table	table	NOUN
gujaf-383	137	2	1	1	NUM
gujaf-383	137	3	:	:	PUNCT
gujaf-383	137	4	summary	summary	NOUN
gujaf-383	137	5	performance	performance	NOUN
gujaf-383	137	6	metrics	metric	NOUN
gujaf-383	137	7	model	model	NOUN
gujaf-383	137	8	accuracy	accuracy	NOUN
gujaf-383	137	9	(	(	PUNCT
gujaf-383	137	10	%	%	INTJ
gujaf-383	138	1	)	)	PUNCT
gujaf-383	138	2	sensitivity	sensitivity	NOUN
gujaf-383	138	3	(	(	PUNCT
gujaf-383	138	4	recall	recall	NOUN
gujaf-383	138	5	)	)	PUNCT
gujaf-383	138	6	(	(	PUNCT
gujaf-383	138	7	%	%	INTJ
gujaf-383	138	8	)	)	PUNCT
gujaf-383	138	9	specificity	specificity	NOUN
gujaf-383	138	10	(	(	PUNCT
gujaf-383	138	11	%	%	INTJ
gujaf-383	138	12	)	)	PUNCT
gujaf-383	138	13	precision	precision	NOUN
gujaf-383	138	14	(	(	PUNCT
gujaf-383	138	15	%	%	INTJ
gujaf-383	138	16	)	)	PUNCT
gujaf-383	138	17	f1	f1	NOUN
gujaf-383	138	18	score	score	NOUN
gujaf-383	138	19	(	(	PUNCT
gujaf-383	138	20	%	%	INTJ
gujaf-383	138	21	)	)	PUNCT
gujaf-383	138	22	auc	auc	PROPN
gujaf-383	138	23	altman	altman	NOUN
gujaf-383	138	24	82.50	82.50	NUM
gujaf-383	138	25	78.34	78.34	NUM
gujaf-383	138	26	85.70	85.70	NUM
gujaf-383	138	27	80.45	80.45	NUM
gujaf-383	138	28	79.38	79.38	NUM
gujaf-383	138	29	0.87	0.87	NUM
gujaf-383	138	30	ohlson	ohlson	NOUN
gujaf-383	138	31	80.10	80.10	NUM
gujaf-383	138	32	75.61	75.61	NUM
gujaf-383	138	33	83.90	83.90	NUM
gujaf-383	138	34	77.78	77.78	NUM
gujaf-383	138	35	76.67	76.67	NUM
gujaf-383	138	36	0.85	0.85	NUM
gujaf-383	139	1	in01	in01	PROPN
gujaf-383	139	2	84.30	84.30	NUM
gujaf-383	139	3	81.17	81.17	NUM
gujaf-383	139	4	86.50	86.50	NUM
gujaf-383	139	5	83.00	83.00	NUM
gujaf-383	139	6	82.07	82.07	NUM
gujaf-383	139	7	0.89	0.89	NUM
gujaf-383	139	8	in05	in05	PROPN
gujaf-383	139	9	83.70	83.70	NUM
gujaf-383	139	10	79.87	79.87	NUM
gujaf-383	139	11	85.90	85.90	NUM
gujaf-383	139	12	81.18	81.18	NUM
gujaf-383	139	13	80.52	80.52	NUM
gujaf-383	139	14	0.88	0.88	NUM
gujaf-383	139	15	source	source	NOUN
gujaf-383	139	16	:	:	PUNCT
gujaf-383	139	17	author	author	NOUN
gujaf-383	139	18	(	(	PUNCT
gujaf-383	139	19	2025	2025	NUM
gujaf-383	139	20	)	)	PUNCT
gujaf-383	139	21	table	table	NOUN
gujaf-383	139	22	2	2	NUM
gujaf-383	139	23	:	:	PUNCT
gujaf-383	139	24	confusion	confusion	NOUN
gujaf-383	139	25	matrix	matrix	NOUN
gujaf-383	139	26	components	component	NOUN
gujaf-383	139	27	model	model	VERB
gujaf-383	139	28	true	true	ADJ
gujaf-383	139	29	positives	positive	NOUN
gujaf-383	139	30	(	(	PUNCT
gujaf-383	139	31	tp	tp	NOUN
gujaf-383	139	32	)	)	PUNCT
gujaf-383	139	33	false	false	ADJ
gujaf-383	139	34	positives	positive	NOUN
gujaf-383	139	35	(	(	PUNCT
gujaf-383	139	36	fp	fp	X
gujaf-383	139	37	)	)	PUNCT
gujaf-383	139	38	true	true	ADJ
gujaf-383	139	39	negatives	negative	NOUN
gujaf-383	139	40	(	(	PUNCT
gujaf-383	139	41	tn	tn	NOUN
gujaf-383	139	42	)	)	PUNCT
gujaf-383	139	43	false	false	ADJ
gujaf-383	139	44	negatives	negative	NOUN
gujaf-383	139	45	(	(	PUNCT
gujaf-383	139	46	fn	fn	NOUN
gujaf-383	139	47	)	)	PUNCT
gujaf-383	139	48	altman	altman	NOUN
gujaf-383	139	49	235	235	NUM
gujaf-383	139	50	57	57	NUM
gujaf-383	139	51	342	342	NUM
gujaf-383	139	52	65	65	NUM
gujaf-383	139	53	ohlson	ohlson	NOUN
gujaf-383	139	54	227	227	NUM
gujaf-383	139	55	65	65	NUM
gujaf-383	139	56	335	335	NUM
gujaf-383	139	57	73	73	NUM
gujaf-383	140	1	in01	in01	PROPN
gujaf-383	140	2	244	244	NUM
gujaf-383	140	3	50	50	NUM
gujaf-383	140	4	347	347	NUM
gujaf-383	140	5	56	56	NUM
gujaf-383	140	6	in05	in05	PROPN
gujaf-383	140	7	240	240	NUM
gujaf-383	140	8	54	54	NUM
gujaf-383	140	9	345	345	NUM
gujaf-383	140	10	60	60	NUM
gujaf-383	140	11	source	source	NOUN
gujaf-383	140	12	:	:	PUNCT
gujaf-383	140	13	author	author	NOUN
gujaf-383	140	14	(	(	PUNCT
gujaf-383	140	15	2025	2025	NUM
gujaf-383	140	16	)	)	PUNCT
gujaf-383	140	17	gusau	gusau	ADJ
gujaf-383	140	18	journal	journal	NOUN
gujaf-383	140	19	of	of	ADP
gujaf-383	140	20	accounting	accounting	NOUN
gujaf-383	140	21	and	and	CCONJ
gujaf-383	140	22	finance	finance	NOUN
gujaf-383	140	23	,	,	PUNCT
gujaf-383	140	24	vol.6	vol.6	PROPN
gujaf-383	140	25	,	,	PUNCT
gujaf-383	140	26	issue	issue	NOUN
gujaf-383	140	27	1	1	NUM
gujaf-383	140	28	,	,	PUNCT
gujaf-383	140	29	april	april	PROPN
gujaf-383	140	30	,	,	PUNCT
gujaf-383	140	31	2025	2025	NUM
gujaf-383	140	32	263	263	NUM
gujaf-383	140	33	table	table	NOUN
gujaf-383	140	34	3	3	NUM
gujaf-383	140	35	:	:	PUNCT
gujaf-383	140	36	additional	additional	ADJ
gujaf-383	140	37	performance	performance	NOUN
gujaf-383	140	38	metrics	metric	NOUN
gujaf-383	140	39	model	model	NOUN
gujaf-383	140	40	mcc	mcc	PROPN
gujaf-383	140	41	ba	ba	PROPN
gujaf-383	140	42	(	(	PUNCT
gujaf-383	140	43	%	%	INTJ
gujaf-383	140	44	)	)	PUNCT
gujaf-383	140	45	npv	npv	NOUN
gujaf-383	140	46	(	(	PUNCT
gujaf-383	140	47	%	%	INTJ
gujaf-383	140	48	)	)	PUNCT
gujaf-383	140	49	dor	dor	PROPN
gujaf-383	140	50	altman	altman	PROPN
gujaf-383	140	51	0.62	0.62	NUM
gujaf-383	140	52	82.02	82.02	NUM
gujaf-383	140	53	84.06	84.06	NUM
gujaf-383	140	54	17.45	17.45	NUM
gujaf-383	140	55	ohlson	ohlson	NOUN
gujaf-383	140	56	0.58	0.58	NUM
gujaf-383	140	57	79.75	79.75	NUM
gujaf-383	140	58	82.15	82.15	NUM
gujaf-383	140	59	14.80	14.80	NUM
gujaf-383	141	1	in01	in01	PROPN
gujaf-383	141	2	0.67	0.67	NUM
gujaf-383	141	3	83.83	83.83	NUM
gujaf-383	141	4	86.13	86.13	NUM
gujaf-383	141	5	20.10	20.10	NUM
gujaf-383	141	6	in05	in05	PROPN
gujaf-383	141	7	0.65	0.65	NUM
gujaf-383	141	8	82.89	82.89	NUM
gujaf-383	141	9	85.17	85.17	NUM
gujaf-383	141	10	18.80	18.80	NUM
gujaf-383	141	11	source	source	NOUN
gujaf-383	141	12	:	:	PUNCT
gujaf-383	141	13	author	author	NOUN
gujaf-383	141	14	(	(	PUNCT
gujaf-383	141	15	2025	2025	NUM
gujaf-383	141	16	)	)	PUNCT
gujaf-383	141	17	note	note	NOUN
gujaf-383	141	18	:	:	PUNCT
gujaf-383	141	19	matthews	matthews	NOUN
gujaf-383	141	20	correlation	correlation	NOUN
gujaf-383	141	21	coefficient	coefficient	NOUN
gujaf-383	141	22	(	(	PUNCT
gujaf-383	141	23	mcc	mcc	NOUN
gujaf-383	141	24	):	):	PUNCT
gujaf-383	141	25	a	a	DET
gujaf-383	141	26	balanced	balanced	ADJ
gujaf-383	141	27	measure	measure	NOUN
gujaf-383	141	28	accounting	account	VERB
gujaf-383	141	29	for	for	ADP
gujaf-383	141	30	tp	tp	PROPN
gujaf-383	141	31	,	,	PUNCT
gujaf-383	141	32	tn	tn	PROPN
gujaf-383	141	33	,	,	PUNCT
gujaf-383	141	34	fp	fp	NOUN
gujaf-383	141	35	,	,	PUNCT
gujaf-383	141	36	and	and	CCONJ
gujaf-383	141	37	fn	fn	NOUN
gujaf-383	141	38	.	.	PUNCT
gujaf-383	142	1	values	value	NOUN
gujaf-383	142	2	closer	close	ADV
gujaf-383	142	3	to	to	ADP
gujaf-383	142	4	1	1	NUM
gujaf-383	142	5	indicate	indicate	VERB
gujaf-383	142	6	perfect	perfect	ADJ
gujaf-383	142	7	prediction	prediction	NOUN
gujaf-383	142	8	,	,	PUNCT
gujaf-383	142	9	while	while	SCONJ
gujaf-383	142	10	0	0	NUM
gujaf-383	142	11	is	be	AUX
gujaf-383	142	12	no	no	PRON
gujaf-383	142	13	better	well	ADJ
gujaf-383	142	14	than	than	ADP
gujaf-383	142	15	random	random	ADJ
gujaf-383	142	16	chance	chance	NOUN
gujaf-383	142	17	.	.	PUNCT
gujaf-383	143	1	balanced	balanced	ADJ
gujaf-383	143	2	accuracy	accuracy	NOUN
gujaf-383	143	3	:	:	PUNCT
gujaf-383	143	4	average	average	NOUN
gujaf-383	143	5	of	of	ADP
gujaf-383	143	6	sensitivity	sensitivity	NOUN
gujaf-383	143	7	and	and	CCONJ
gujaf-383	143	8	specificity	specificity	NOUN
gujaf-383	143	9	,	,	PUNCT
gujaf-383	143	10	compensating	compensate	VERB
gujaf-383	143	11	for	for	ADP
gujaf-383	143	12	imbalanced	imbalanced	ADJ
gujaf-383	143	13	datasets	dataset	NOUN
gujaf-383	143	14	.	.	PUNCT
gujaf-383	144	1	negative	negative	ADJ
gujaf-383	144	2	predictive	predictive	ADJ
gujaf-383	144	3	value	value	NOUN
gujaf-383	144	4	(	(	PUNCT
gujaf-383	144	5	npv	npv	NOUN
gujaf-383	144	6	):	):	PUNCT
gujaf-383	144	7	probability	probability	NOUN
gujaf-383	144	8	that	that	SCONJ
gujaf-383	144	9	firms	firm	NOUN
gujaf-383	144	10	predicted	predict	VERB
gujaf-383	144	11	as	as	ADP
gujaf-383	144	12	non	non	ADJ
gujaf-383	144	13	-	-	ADJ
gujaf-383	144	14	bankrupt	bankrupt	ADJ
gujaf-383	144	15	are	be	AUX
gujaf-383	144	16	truly	truly	ADV
gujaf-383	144	17	non	non	ADJ
gujaf-383	144	18	-	-	ADJ
gujaf-383	144	19	bankrupt	bankrupt	ADJ
gujaf-383	144	20	.	.	PUNCT
gujaf-383	145	1	ba	ba	NOUN
gujaf-383	145	2	:	:	PUNCT
gujaf-383	145	3	balanced	balanced	ADJ
gujaf-383	145	4	accuracy	accuracy	NOUN
gujaf-383	145	5	(	(	PUNCT
gujaf-383	145	6	%	%	INTJ
gujaf-383	145	7	)	)	PUNCT
gujaf-383	145	8	;	;	PUNCT
gujaf-383	145	9	diagnostic	diagnostic	ADJ
gujaf-383	145	10	odds	odd	NOUN
gujaf-383	145	11	ratio	ratio	NOUN
gujaf-383	145	12	(	(	PUNCT
gujaf-383	145	13	dor	dor	PROPN
gujaf-383	145	14	):	):	PUNCT
gujaf-383	145	15	ratio	ratio	NOUN
gujaf-383	145	16	of	of	ADP
gujaf-383	145	17	the	the	DET
gujaf-383	145	18	odds	odd	NOUN
gujaf-383	145	19	of	of	ADP
gujaf-383	145	20	positive	positive	ADJ
gujaf-383	145	21	test	test	NOUN
gujaf-383	145	22	results	result	NOUN
gujaf-383	145	23	in	in	ADP
gujaf-383	145	24	bankrupt	bankrupt	ADJ
gujaf-383	145	25	firms	firm	NOUN
gujaf-383	145	26	relative	relative	ADJ
gujaf-383	145	27	to	to	ADP
gujaf-383	145	28	non	non	ADJ
gujaf-383	145	29	-	-	ADJ
gujaf-383	145	30	bankrupt	bankrupt	ADJ
gujaf-383	145	31	firms	firm	NOUN
gujaf-383	145	32	.	.	PUNCT
gujaf-383	146	1	higher	high	ADJ
gujaf-383	146	2	values	value	NOUN
gujaf-383	146	3	imply	imply	VERB
gujaf-383	146	4	better	well	ADJ
gujaf-383	146	5	discriminatory	discriminatory	ADJ
gujaf-383	146	6	test	test	NOUN
gujaf-383	146	7	performance	performance	NOUN
gujaf-383	146	8	.	.	PUNCT
gujaf-383	147	1	figure	figure	NOUN
gujaf-383	147	2	1	1	NUM
gujaf-383	147	3	shows	show	VERB
gujaf-383	147	4	the	the	DET
gujaf-383	147	5	bar	bar	NOUN
gujaf-383	147	6	chart	chart	NOUN
gujaf-383	147	7	illustrating	illustrate	VERB
gujaf-383	147	8	five	five	NUM
gujaf-383	147	9	critical	critical	ADJ
gujaf-383	147	10	performance	performance	NOUN
gujaf-383	147	11	metrics	metric	NOUN
gujaf-383	147	12	accuracy	accuracy	NOUN
gujaf-383	147	13	,	,	PUNCT
gujaf-383	147	14	sensitivity	sensitivity	NOUN
gujaf-383	147	15	,	,	PUNCT
gujaf-383	147	16	specificity	specificity	NOUN
gujaf-383	147	17	,	,	PUNCT
gujaf-383	147	18	precision	precision	NOUN
gujaf-383	147	19	,	,	PUNCT
gujaf-383	147	20	and	and	CCONJ
gujaf-383	147	21	f1	f1	NOUN
gujaf-383	147	22	score	score	NOUN
gujaf-383	147	23	across	across	ADP
gujaf-383	147	24	the	the	DET
gujaf-383	147	25	four	four	NUM
gujaf-383	147	26	bankruptcy	bankruptcy	NOUN
gujaf-383	147	27	prediction	prediction	NOUN
gujaf-383	147	28	models	model	NOUN
gujaf-383	147	29	:	:	PUNCT
gujaf-383	147	30	altman	altman	NOUN
gujaf-383	147	31	,	,	PUNCT
gujaf-383	147	32	ohlson	ohlson	PROPN
gujaf-383	147	33	,	,	PUNCT
gujaf-383	147	34	in01	in01	PROPN
gujaf-383	147	35	,	,	PUNCT
gujaf-383	147	36	and	and	CCONJ
gujaf-383	147	37	in05	in05	PROPN
gujaf-383	147	38	.	.	PUNCT
gujaf-383	148	1	a	a	DET
gujaf-383	148	2	clear	clear	ADJ
gujaf-383	148	3	pattern	pattern	NOUN
gujaf-383	148	4	emerges	emerge	VERB
gujaf-383	148	5	with	with	ADP
gujaf-383	148	6	the	the	DET
gujaf-383	148	7	in01	in01	PROPN
gujaf-383	148	8	model	model	NOUN
gujaf-383	148	9	consistently	consistently	ADV
gujaf-383	148	10	outperforming	outperform	VERB
gujaf-383	148	11	the	the	DET
gujaf-383	148	12	others	other	NOUN
gujaf-383	148	13	across	across	ADP
gujaf-383	148	14	nearly	nearly	ADV
gujaf-383	148	15	all	all	PRON
gujaf-383	148	16	metrics	metric	NOUN
gujaf-383	148	17	.	.	PUNCT
gujaf-383	149	1	its	its	PRON
gujaf-383	149	2	overall	overall	ADJ
gujaf-383	149	3	accuracy	accuracy	NOUN
gujaf-383	149	4	stands	stand	VERB
gujaf-383	149	5	at	at	ADP
gujaf-383	149	6	84.30	84.30	NUM
gujaf-383	149	7	%	%	NOUN
gujaf-383	149	8	,	,	PUNCT
gujaf-383	149	9	which	which	PRON
gujaf-383	149	10	reflects	reflect	VERB
gujaf-383	149	11	the	the	DET
gujaf-383	149	12	proportion	proportion	NOUN
gujaf-383	149	13	of	of	ADP
gujaf-383	149	14	correct	correct	ADJ
gujaf-383	149	15	predictions	prediction	NOUN
gujaf-383	149	16	among	among	ADP
gujaf-383	149	17	both	both	CCONJ
gujaf-383	149	18	bankrupt	bankrupt	ADJ
gujaf-383	149	19	and	and	CCONJ
gujaf-383	149	20	non	non	ADJ
gujaf-383	149	21	-	-	ADJ
gujaf-383	149	22	bankrupt	bankrupt	ADJ
gujaf-383	149	23	firms	firm	NOUN
gujaf-383	149	24	.	.	PUNCT
gujaf-383	150	1	this	this	DET
gujaf-383	150	2	high	high	ADJ
gujaf-383	150	3	accuracy	accuracy	NOUN
gujaf-383	150	4	is	be	AUX
gujaf-383	150	5	complemented	complement	VERB
gujaf-383	150	6	by	by	ADP
gujaf-383	150	7	a	a	DET
gujaf-383	150	8	sensitivity	sensitivity	NOUN
gujaf-383	150	9	(	(	PUNCT
gujaf-383	150	10	recall	recall	NOUN
gujaf-383	150	11	)	)	PUNCT
gujaf-383	150	12	of	of	ADP
gujaf-383	150	13	81.17	81.17	NUM
gujaf-383	150	14	%	%	NOUN
gujaf-383	150	15	,	,	PUNCT
gujaf-383	150	16	indicating	indicate	VERB
gujaf-383	150	17	a	a	DET
gujaf-383	150	18	strong	strong	ADJ
gujaf-383	150	19	capability	capability	NOUN
gujaf-383	150	20	to	to	PART
gujaf-383	150	21	correctly	correctly	ADV
gujaf-383	150	22	identify	identify	VERB
gujaf-383	150	23	bankrupt	bankrupt	ADJ
gujaf-383	150	24	companies	company	NOUN
gujaf-383	150	25	,	,	PUNCT
gujaf-383	150	26	which	which	PRON
gujaf-383	150	27	is	be	AUX
gujaf-383	150	28	crucial	crucial	ADJ
gujaf-383	150	29	for	for	ADP
gujaf-383	150	30	early	early	ADJ
gujaf-383	150	31	warning	warning	NOUN
gujaf-383	150	32	systems	system	NOUN
gujaf-383	150	33	in	in	ADP
gujaf-383	150	34	financial	financial	ADJ
gujaf-383	150	35	distress	distress	NOUN
gujaf-383	150	36	(	(	PUNCT
gujaf-383	150	37	altman	altman	NOUN
gujaf-383	150	38	et	et	PROPN
gujaf-383	150	39	al	al	PROPN
gujaf-383	150	40	.	.	PROPN
gujaf-383	150	41	,	,	PUNCT
gujaf-383	150	42	2019	2019	NUM
gujaf-383	150	43	)	)	PUNCT
gujaf-383	150	44	.	.	PUNCT
gujaf-383	151	1	specificity	specificity	NOUN
gujaf-383	151	2	,	,	PUNCT
gujaf-383	151	3	representing	represent	VERB
gujaf-383	151	4	the	the	DET
gujaf-383	151	5	model	model	NOUN
gujaf-383	151	6	’s	’s	PART
gujaf-383	151	7	ability	ability	NOUN
gujaf-383	151	8	to	to	PART
gujaf-383	151	9	correctly	correctly	ADV
gujaf-383	151	10	classify	classify	VERB
gujaf-383	151	11	non	non	ADJ
gujaf-383	151	12	-	-	ADJ
gujaf-383	151	13	bankrupt	bankrupt	ADJ
gujaf-383	151	14	firms	firm	NOUN
gujaf-383	151	15	,	,	PUNCT
gujaf-383	151	16	is	be	AUX
gujaf-383	151	17	also	also	ADV
gujaf-383	151	18	highest	high	ADJ
gujaf-383	151	19	in	in	ADP
gujaf-383	151	20	the	the	DET
gujaf-383	151	21	in01	in01	PROPN
gujaf-383	151	22	index	index	NOUN
gujaf-383	151	23	(	(	PUNCT
gujaf-383	151	24	86.50	86.50	NUM
gujaf-383	151	25	%	%	NOUN
gujaf-383	151	26	)	)	PUNCT
gujaf-383	151	27	,	,	PUNCT
gujaf-383	151	28	minimizing	minimize	VERB
gujaf-383	151	29	false	false	ADJ
gujaf-383	151	30	alarms	alarm	NOUN
gujaf-383	151	31	that	that	PRON
gujaf-383	151	32	could	could	AUX
gujaf-383	151	33	lead	lead	VERB
gujaf-383	151	34	to	to	ADP
gujaf-383	151	35	unnecessary	unnecessary	ADJ
gujaf-383	151	36	interventions	intervention	NOUN
gujaf-383	151	37	or	or	CCONJ
gujaf-383	151	38	credit	credit	NOUN
gujaf-383	151	39	restrictions	restriction	NOUN
gujaf-383	151	40	.	.	PUNCT
gujaf-383	152	1	precision	precision	NOUN
gujaf-383	152	2	values	value	NOUN
gujaf-383	152	3	across	across	ADP
gujaf-383	152	4	models	model	NOUN
gujaf-383	152	5	generally	generally	ADV
gujaf-383	152	6	reflect	reflect	VERB
gujaf-383	152	7	how	how	SCONJ
gujaf-383	152	8	trustworthy	trustworthy	ADJ
gujaf-383	152	9	positive	positive	ADJ
gujaf-383	152	10	predictions	prediction	NOUN
gujaf-383	152	11	are	be	AUX
gujaf-383	152	12	.	.	PUNCT
gujaf-383	153	1	in01	in01	ADJ
gujaf-383	153	2	’s	’s	PART
gujaf-383	153	3	precision	precision	NOUN
gujaf-383	153	4	of	of	ADP
gujaf-383	153	5	83.00	83.00	NUM
gujaf-383	153	6	%	%	NOUN
gujaf-383	153	7	suggests	suggest	VERB
gujaf-383	153	8	that	that	SCONJ
gujaf-383	153	9	when	when	SCONJ
gujaf-383	153	10	it	it	PRON
gujaf-383	153	11	predicts	predict	VERB
gujaf-383	153	12	bankruptcy	bankruptcy	NOUN
gujaf-383	153	13	,	,	PUNCT
gujaf-383	153	14	it	it	PRON
gujaf-383	153	15	is	be	AUX
gujaf-383	153	16	right	right	ADV
gujaf-383	153	17	more	more	ADJ
gujaf-383	153	18	than	than	ADP
gujaf-383	153	19	8	8	NUM
gujaf-383	153	20	out	out	ADP
gujaf-383	153	21	of	of	ADP
gujaf-383	153	22	10	10	NUM
gujaf-383	153	23	times	time	NOUN
gujaf-383	153	24	,	,	PUNCT
gujaf-383	153	25	reducing	reduce	VERB
gujaf-383	153	26	false	false	ADJ
gujaf-383	153	27	positives	positive	NOUN
gujaf-383	153	28	.	.	PUNCT
gujaf-383	154	1	the	the	DET
gujaf-383	154	2	f1	f1	PROPN
gujaf-383	154	3	score	score	NOUN
gujaf-383	154	4	,	,	PUNCT
gujaf-383	154	5	a	a	DET
gujaf-383	154	6	harmonic	harmonic	ADJ
gujaf-383	154	7	mean	mean	NOUN
gujaf-383	154	8	of	of	ADP
gujaf-383	154	9	precision	precision	NOUN
gujaf-383	154	10	and	and	CCONJ
gujaf-383	154	11	recall	recall	NOUN
gujaf-383	154	12	,	,	PUNCT
gujaf-383	154	13	confirms	confirm	VERB
gujaf-383	154	14	the	the	DET
gujaf-383	154	15	in01	in01	PROPN
gujaf-383	154	16	’s	’s	PART
gujaf-383	154	17	balanced	balanced	ADJ
gujaf-383	154	18	performance	performance	NOUN
gujaf-383	154	19	with	with	ADP
gujaf-383	154	20	the	the	DET
gujaf-383	154	21	highest	high	ADJ
gujaf-383	154	22	value	value	NOUN
gujaf-383	154	23	of	of	ADP
gujaf-383	154	24	82.07	82.07	NUM
gujaf-383	154	25	%	%	NOUN
gujaf-383	154	26	,	,	PUNCT
gujaf-383	154	27	underscoring	underscore	VERB
gujaf-383	154	28	its	its	PRON
gujaf-383	154	29	suitability	suitability	NOUN
gujaf-383	154	30	for	for	ADP
gujaf-383	154	31	the	the	DET
gujaf-383	154	32	nigerian	nigerian	ADJ
gujaf-383	154	33	business	business	NOUN
gujaf-383	154	34	environment	environment	NOUN
gujaf-383	154	35	where	where	SCONJ
gujaf-383	154	36	both	both	DET
gujaf-383	154	37	type	type	NOUN
gujaf-383	154	38	i	i	PRON
gujaf-383	154	39	and	and	CCONJ
gujaf-383	154	40	type	type	PROPN
gujaf-383	154	41	ii	ii	PROPN
gujaf-383	154	42	errors	error	NOUN
gujaf-383	154	43	have	have	VERB
gujaf-383	154	44	significant	significant	ADJ
gujaf-383	154	45	consequences	consequence	NOUN
gujaf-383	154	46	(	(	PUNCT
gujaf-383	154	47	he	he	PRON
gujaf-383	154	48	&	&	CCONJ
gujaf-383	154	49	garcia	garcia	PROPN
gujaf-383	154	50	,	,	PUNCT
gujaf-383	154	51	2009	2009	NUM
gujaf-383	154	52	)	)	PUNCT
gujaf-383	154	53	.	.	PUNCT
gujaf-383	155	1	comparatively	comparatively	ADV
gujaf-383	155	2	,	,	PUNCT
gujaf-383	155	3	the	the	DET
gujaf-383	155	4	altman	altman	NOUN
gujaf-383	155	5	and	and	CCONJ
gujaf-383	155	6	ohlson	ohlson	NOUN
gujaf-383	155	7	models	model	NOUN
gujaf-383	155	8	,	,	PUNCT
gujaf-383	155	9	while	while	SCONJ
gujaf-383	155	10	robust	robust	ADJ
gujaf-383	155	11	in	in	ADP
gujaf-383	155	12	global	global	ADJ
gujaf-383	155	13	contexts	contexts	NOUN
gujaf-383	155	14	,	,	PUNCT
gujaf-383	155	15	show	show	VERB
gujaf-383	155	16	slightly	slightly	ADV
gujaf-383	155	17	lower	low	ADJ
gujaf-383	155	18	metrics	metric	NOUN
gujaf-383	155	19	,	,	PUNCT
gujaf-383	155	20	highlighting	highlight	VERB
gujaf-383	155	21	the	the	DET
gujaf-383	155	22	limitations	limitation	NOUN
gujaf-383	155	23	of	of	ADP
gujaf-383	155	24	models	model	NOUN
gujaf-383	155	25	not	not	PART
gujaf-383	155	26	fully	fully	ADV
gujaf-383	155	27	calibrated	calibrate	VERB
gujaf-383	155	28	to	to	ADP
gujaf-383	155	29	local	local	ADJ
gujaf-383	155	30	economic	economic	ADJ
gujaf-383	155	31	conditions	condition	NOUN
gujaf-383	155	32	(	(	PUNCT
gujaf-383	155	33	beaver	beaver	NOUN
gujaf-383	155	34	et	et	PROPN
gujaf-383	155	35	al	al	PROPN
gujaf-383	155	36	.	.	PROPN
gujaf-383	155	37	,	,	PUNCT
gujaf-383	155	38	2018	2018	NUM
gujaf-383	155	39	)	)	PUNCT
gujaf-383	155	40	.	.	PUNCT
gujaf-383	156	1	the	the	DET
gujaf-383	156	2	in05	in05	PROPN
gujaf-383	156	3	model	model	NOUN
gujaf-383	156	4	also	also	ADV
gujaf-383	156	5	performs	perform	VERB
gujaf-383	156	6	strongly	strongly	ADV
gujaf-383	156	7	,	,	PUNCT
gujaf-383	156	8	closely	closely	ADV
gujaf-383	156	9	trailing	trail	VERB
gujaf-383	156	10	the	the	DET
gujaf-383	156	11	in01	in01	PROPN
gujaf-383	156	12	,	,	PUNCT
gujaf-383	156	13	which	which	PRON
gujaf-383	156	14	suggests	suggest	VERB
gujaf-383	156	15	that	that	SCONJ
gujaf-383	156	16	indices	index	NOUN
gujaf-383	156	17	validated	validate	VERB
gujaf-383	156	18	specifically	specifically	ADV
gujaf-383	156	19	on	on	ADP
gujaf-383	156	20	nigerian	nigerian	ADJ
gujaf-383	156	21	firms	firm	NOUN
gujaf-383	156	22	provide	provide	VERB
gujaf-383	156	23	more	more	ADV
gujaf-383	156	24	accurate	accurate	ADJ
gujaf-383	156	25	predictions	prediction	NOUN
gujaf-383	156	26	than	than	ADP
gujaf-383	156	27	those	those	PRON
gujaf-383	156	28	originally	originally	ADV
gujaf-383	156	29	developed	develop	VERB
gujaf-383	156	30	for	for	ADP
gujaf-383	156	31	foreign	foreign	ADJ
gujaf-383	156	32	markets	market	NOUN
gujaf-383	156	33	.	.	PUNCT
gujaf-383	157	1	the	the	DET
gujaf-383	157	2	receiver	receiver	NOUN
gujaf-383	157	3	operating	operate	VERB
gujaf-383	157	4	characteristic	characteristic	NOUN
gujaf-383	157	5	(	(	PUNCT
gujaf-383	157	6	roc	roc	PROPN
gujaf-383	157	7	)	)	PUNCT
gujaf-383	157	8	curves	curve	NOUN
gujaf-383	157	9	visualize	visualize	VERB
gujaf-383	157	10	the	the	DET
gujaf-383	157	11	trade	trade	NOUN
gujaf-383	157	12	-	-	PUNCT
gujaf-383	157	13	off	off	NOUN
gujaf-383	157	14	between	between	ADP
gujaf-383	157	15	the	the	DET
gujaf-383	157	16	true	true	ADJ
gujaf-383	157	17	positive	positive	ADJ
gujaf-383	157	18	rate	rate	NOUN
gujaf-383	157	19	(	(	PUNCT
gujaf-383	157	20	sensitivity	sensitivity	NOUN
gujaf-383	157	21	)	)	PUNCT
gujaf-383	157	22	and	and	CCONJ
gujaf-383	157	23	false	false	ADJ
gujaf-383	157	24	positive	positive	ADJ
gujaf-383	157	25	rate	rate	NOUN
gujaf-383	157	26	(	(	PUNCT
gujaf-383	157	27	1	1	NUM
gujaf-383	157	28	-	-	PUNCT
gujaf-383	157	29	specificity	specificity	NOUN
gujaf-383	157	30	)	)	PUNCT
gujaf-383	157	31	for	for	ADP
gujaf-383	157	32	each	each	DET
gujaf-383	157	33	model	model	NOUN
gujaf-383	157	34	across	across	ADP
gujaf-383	157	35	different	different	ADJ
gujaf-383	157	36	classification	classification	NOUN
gujaf-383	157	37	thresholds	threshold	NOUN
gujaf-383	157	38	.	.	PUNCT
gujaf-383	158	1	the	the	DET
gujaf-383	158	2	curves	curve	NOUN
gujaf-383	158	3	’	'	PUNCT
gujaf-383	158	4	proximity	proximity	NOUN
gujaf-383	158	5	to	to	ADP
gujaf-383	158	6	the	the	DET
gujaf-383	158	7	top	top	ADV
gujaf-383	158	8	-	-	PUNCT
gujaf-383	158	9	left	left	ADJ
gujaf-383	158	10	corner	corner	NOUN
gujaf-383	158	11	of	of	ADP
gujaf-383	158	12	the	the	DET
gujaf-383	158	13	plot	plot	NOUN
gujaf-383	158	14	indicates	indicate	VERB
gujaf-383	158	15	better	well	ADJ
gujaf-383	158	16	discriminative	discriminative	NOUN
gujaf-383	158	17	performance	performance	NOUN
gujaf-383	158	18	.	.	PUNCT
gujaf-383	159	1	among	among	ADP
gujaf-383	159	2	the	the	DET
gujaf-383	159	3	four	four	NUM
gujaf-383	159	4	models	model	NOUN
gujaf-383	159	5	,	,	PUNCT
gujaf-383	159	6	the	the	DET
gujaf-383	159	7	in01	in01	PROPN
gujaf-383	159	8	exhibits	exhibit	VERB
gujaf-383	159	9	the	the	DET
gujaf-383	159	10	highest	high	ADJ
gujaf-383	159	11	area	area	NOUN
gujaf-383	159	12	under	under	ADP
gujaf-383	159	13	the	the	DET
gujaf-383	159	14	curve	curve	NOUN
gujaf-383	159	15	(	(	PUNCT
gujaf-383	159	16	auc	auc	NOUN
gujaf-383	159	17	)	)	PUNCT
gujaf-383	159	18	at	at	ADP
gujaf-383	159	19	approximately	approximately	ADV
gujaf-383	159	20	0.89	0.89	NUM
gujaf-383	159	21	,	,	PUNCT
gujaf-383	159	22	indicating	indicate	VERB
gujaf-383	159	23	excellent	excellent	ADJ
gujaf-383	159	24	capability	capability	NOUN
gujaf-383	159	25	to	to	PART
gujaf-383	159	26	distinguish	distinguish	VERB
gujaf-383	159	27	between	between	ADP
gujaf-383	159	28	bankrupt	bankrupt	ADJ
gujaf-383	159	29	and	and	CCONJ
gujaf-383	159	30	non	non	ADJ
gujaf-383	159	31	-	-	ADJ
gujaf-383	159	32	bankrupt	bankrupt	ADJ
gujaf-383	159	33	firms	firm	NOUN
gujaf-383	159	34	(	(	PUNCT
gujaf-383	159	35	kim	kim	PROPN
gujaf-383	159	36	&	&	CCONJ
gujaf-383	159	37	sohn	sohn	PROPN
gujaf-383	159	38	,	,	PUNCT
gujaf-383	159	39	2021	2021	NUM
gujaf-383	159	40	)	)	PUNCT
gujaf-383	159	41	.	.	PUNCT
gujaf-383	160	1	the	the	DET
gujaf-383	160	2	in05	in05	PROPN
gujaf-383	160	3	model	model	NOUN
gujaf-383	160	4	follows	follow	VERB
gujaf-383	160	5	closely	closely	ADV
gujaf-383	160	6	with	with	ADP
gujaf-383	160	7	an	an	DET
gujaf-383	160	8	auc	auc	NOUN
gujaf-383	160	9	of	of	ADP
gujaf-383	160	10	0.88	0.88	NUM
gujaf-383	160	11	,	,	PUNCT
gujaf-383	160	12	reinforcing	reinforce	VERB
gujaf-383	160	13	its	its	PRON
gujaf-383	160	14	robust	robust	ADJ
gujaf-383	160	15	predictive	predictive	ADJ
gujaf-383	160	16	power	power	NOUN
gujaf-383	160	17	.	.	PUNCT
gujaf-383	161	1	gusau	gusau	PROPN
gujaf-383	161	2	journal	journal	PROPN
gujaf-383	161	3	of	of	ADP
gujaf-383	161	4	accounting	accounting	NOUN
gujaf-383	161	5	and	and	CCONJ
gujaf-383	161	6	finance	finance	NOUN
gujaf-383	161	7	,	,	PUNCT
gujaf-383	161	8	vol.6	vol.6	PROPN
gujaf-383	161	9	,	,	PUNCT
gujaf-383	161	10	issue	issue	NOUN
gujaf-383	161	11	1	1	NUM
gujaf-383	161	12	,	,	PUNCT
gujaf-383	161	13	april	april	PROPN
gujaf-383	161	14	,	,	PUNCT
gujaf-383	161	15	2025	2025	NUM
gujaf-383	161	16	264	264	NUM
gujaf-383	161	17	the	the	DET
gujaf-383	161	18	altman	altman	PROPN
gujaf-383	161	19	and	and	CCONJ
gujaf-383	161	20	ohlson	ohlson	NOUN
gujaf-383	161	21	models	model	NOUN
gujaf-383	161	22	display	display	VERB
gujaf-383	161	23	slightly	slightly	ADV
gujaf-383	161	24	lower	low	ADJ
gujaf-383	161	25	aucs	aucs	NOUN
gujaf-383	161	26	(	(	PUNCT
gujaf-383	161	27	0.87	0.87	NUM
gujaf-383	161	28	and	and	CCONJ
gujaf-383	161	29	0.85	0.85	NUM
gujaf-383	161	30	respectively	respectively	ADV
gujaf-383	161	31	)	)	PUNCT
gujaf-383	161	32	,	,	PUNCT
gujaf-383	161	33	confirming	confirm	VERB
gujaf-383	161	34	the	the	DET
gujaf-383	161	35	inferiority	inferiority	NOUN
gujaf-383	161	36	of	of	ADP
gujaf-383	161	37	their	their	PRON
gujaf-383	161	38	classification	classification	NOUN
gujaf-383	161	39	performance	performance	NOUN
gujaf-383	161	40	relative	relative	ADJ
gujaf-383	161	41	to	to	ADP
gujaf-383	161	42	the	the	DET
gujaf-383	161	43	nigerian	nigerian	ADJ
gujaf-383	161	44	-	-	PUNCT
gujaf-383	161	45	validated	validate	VERB
gujaf-383	161	46	models	model	NOUN
gujaf-383	161	47	.	.	PUNCT
gujaf-383	162	1	the	the	DET
gujaf-383	162	2	roc	roc	PROPN
gujaf-383	162	3	curves	curve	NOUN
gujaf-383	162	4	also	also	ADV
gujaf-383	162	5	visually	visually	ADV
gujaf-383	162	6	highlight	highlight	VERB
gujaf-383	162	7	the	the	DET
gujaf-383	162	8	trade	trade	NOUN
gujaf-383	162	9	-	-	PUNCT
gujaf-383	162	10	offs	off	NOUN
gujaf-383	162	11	in	in	ADP
gujaf-383	162	12	sensitivity	sensitivity	NOUN
gujaf-383	162	13	and	and	CCONJ
gujaf-383	162	14	specificity	specificity	NOUN
gujaf-383	162	15	:	:	PUNCT
gujaf-383	162	16	for	for	ADP
gujaf-383	162	17	example	example	NOUN
gujaf-383	162	18	,	,	PUNCT
gujaf-383	162	19	to	to	PART
gujaf-383	162	20	increase	increase	VERB
gujaf-383	162	21	sensitivity	sensitivity	NOUN
gujaf-383	162	22	(	(	PUNCT
gujaf-383	162	23	catch	catch	VERB
gujaf-383	162	24	more	more	ADJ
gujaf-383	162	25	bankruptcies	bankruptcy	NOUN
gujaf-383	162	26	)	)	PUNCT
gujaf-383	162	27	,	,	PUNCT
gujaf-383	162	28	a	a	DET
gujaf-383	162	29	model	model	NOUN
gujaf-383	162	30	may	may	AUX
gujaf-383	162	31	accept	accept	VERB
gujaf-383	162	32	more	more	ADV
gujaf-383	162	33	false	false	ADJ
gujaf-383	162	34	positives	positive	NOUN
gujaf-383	162	35	,	,	PUNCT
gujaf-383	162	36	thus	thus	ADV
gujaf-383	162	37	reducing	reduce	VERB
gujaf-383	162	38	specificity	specificity	NOUN
gujaf-383	162	39	.	.	PUNCT
gujaf-383	163	1	the	the	DET
gujaf-383	163	2	high	high	ADJ
gujaf-383	163	3	aucs	aucs	NOUN
gujaf-383	163	4	of	of	ADP
gujaf-383	163	5	in01	in01	PROPN
gujaf-383	163	6	and	and	CCONJ
gujaf-383	163	7	in05	in05	PROPN
gujaf-383	163	8	suggest	suggest	VERB
gujaf-383	163	9	these	these	DET
gujaf-383	163	10	models	model	NOUN
gujaf-383	163	11	achieve	achieve	VERB
gujaf-383	163	12	a	a	DET
gujaf-383	163	13	better	well	ADJ
gujaf-383	163	14	balance	balance	NOUN
gujaf-383	163	15	,	,	PUNCT
gujaf-383	163	16	making	make	VERB
gujaf-383	163	17	them	they	PRON
gujaf-383	163	18	more	more	ADV
gujaf-383	163	19	reliable	reliable	ADJ
gujaf-383	163	20	tools	tool	NOUN
gujaf-383	163	21	for	for	ADP
gujaf-383	163	22	stakeholders	stakeholder	NOUN
gujaf-383	163	23	in	in	ADP
gujaf-383	163	24	the	the	DET
gujaf-383	163	25	nigerian	nigerian	ADJ
gujaf-383	163	26	financial	financial	ADJ
gujaf-383	163	27	ecosystem	ecosystem	NOUN
gujaf-383	163	28	(	(	PUNCT
gujaf-383	163	29	pérez	pérez	NOUN
gujaf-383	163	30	et	et	PROPN
gujaf-383	163	31	al	al	PROPN
gujaf-383	163	32	.	.	PROPN
gujaf-383	163	33	,	,	PUNCT
gujaf-383	163	34	2021	2021	NUM
gujaf-383	163	35	)	)	PUNCT
gujaf-383	163	36	.	.	PUNCT
gujaf-383	164	1	figure	figure	VERB
gujaf-383	164	2	1	1	NUM
gujaf-383	164	3	:	:	PUNCT
gujaf-383	164	4	bar	bar	VERB
gujaf-383	164	5	chart	chart	NOUN
gujaf-383	164	6	of	of	ADP
gujaf-383	164	7	performance	performance	NOUN
gujaf-383	164	8	metrics	metric	NOUN
gujaf-383	164	9	figure	figure	VERB
gujaf-383	164	10	2	2	NUM
gujaf-383	164	11	:	:	PUNCT
gujaf-383	164	12	roc	roc	PROPN
gujaf-383	164	13	curves	curve	NOUN
gujaf-383	164	14	for	for	ADP
gujaf-383	164	15	bank	bank	NOUN
gujaf-383	164	16	prediction	prediction	NOUN
gujaf-383	164	17	models	model	NOUN
gujaf-383	164	18	note	note	VERB
gujaf-383	164	19	:	:	PUNCT
gujaf-383	164	20	figure	figure	NOUN
gujaf-383	164	21	1	1	NUM
gujaf-383	164	22	shows	show	VERB
gujaf-383	164	23	the	the	DET
gujaf-383	164	24	bar	bar	NOUN
gujaf-383	164	25	chart	chart	NOUN
gujaf-383	164	26	illustrating	illustrate	VERB
gujaf-383	164	27	five	five	NUM
gujaf-383	164	28	critical	critical	ADJ
gujaf-383	164	29	performance	performance	NOUN
gujaf-383	164	30	metrics	metric	NOUN
gujaf-383	164	31	accuracy	accuracy	NOUN
gujaf-383	164	32	,	,	PUNCT
gujaf-383	164	33	sensitivity	sensitivity	NOUN
gujaf-383	164	34	,	,	PUNCT
gujaf-383	164	35	specificity	specificity	NOUN
gujaf-383	164	36	,	,	PUNCT
gujaf-383	164	37	precision	precision	NOUN
gujaf-383	164	38	,	,	PUNCT
gujaf-383	164	39	and	and	CCONJ
gujaf-383	164	40	f1	f1	NOUN
gujaf-383	164	41	score	score	NOUN
gujaf-383	164	42	across	across	ADP
gujaf-383	164	43	the	the	DET
gujaf-383	164	44	four	four	NUM
gujaf-383	164	45	bankruptcy	bankruptcy	NOUN
gujaf-383	164	46	prediction	prediction	NOUN
gujaf-383	164	47	models	model	NOUN
gujaf-383	164	48	:	:	PUNCT
gujaf-383	164	49	altman	altman	NOUN
gujaf-383	164	50	,	,	PUNCT
gujaf-383	164	51	ohlson	ohlson	PROPN
gujaf-383	164	52	,	,	PUNCT
gujaf-383	164	53	in01	in01	PROPN
gujaf-383	164	54	,	,	PUNCT
gujaf-383	164	55	and	and	CCONJ
gujaf-383	164	56	in05	in05	PROPN
gujaf-383	164	57	.	.	PUNCT
gujaf-383	165	1	source	source	NOUN
gujaf-383	165	2	:	:	PUNCT
gujaf-383	165	3	author	author	NOUN
gujaf-383	165	4	(	(	PUNCT
gujaf-383	165	5	2025	2025	NUM
gujaf-383	165	6	)	)	PUNCT
gujaf-383	165	7	the	the	DET
gujaf-383	165	8	confusion	confusion	NOUN
gujaf-383	165	9	matrix	matrix	NOUN
gujaf-383	165	10	heatmaps	heatmap	NOUN
gujaf-383	165	11	for	for	ADP
gujaf-383	165	12	each	each	DET
gujaf-383	165	13	model	model	NOUN
gujaf-383	165	14	,	,	PUNCT
gujaf-383	165	15	depicted	depict	VERB
gujaf-383	165	16	by	by	ADP
gujaf-383	165	17	figure	figure	NOUN
gujaf-383	165	18	3	3	NUM
gujaf-383	165	19	,	,	PUNCT
gujaf-383	165	20	provide	provide	VERB
gujaf-383	165	21	granular	granular	ADJ
gujaf-383	165	22	insights	insight	NOUN
gujaf-383	165	23	into	into	ADP
gujaf-383	165	24	the	the	DET
gujaf-383	165	25	models	model	NOUN
gujaf-383	165	26	’	'	PUNCT
gujaf-383	165	27	classification	classification	NOUN
gujaf-383	165	28	decisions	decision	NOUN
gujaf-383	165	29	by	by	ADP
gujaf-383	165	30	showing	show	VERB
gujaf-383	165	31	counts	count	NOUN
gujaf-383	165	32	of	of	ADP
gujaf-383	165	33	true	true	ADJ
gujaf-383	165	34	positives	positive	NOUN
gujaf-383	165	35	,	,	PUNCT
gujaf-383	165	36	false	false	ADJ
gujaf-383	165	37	positives	positive	NOUN
gujaf-383	165	38	,	,	PUNCT
gujaf-383	165	39	true	true	ADJ
gujaf-383	165	40	negatives	negative	NOUN
gujaf-383	165	41	,	,	PUNCT
gujaf-383	165	42	and	and	CCONJ
gujaf-383	165	43	false	false	ADJ
gujaf-383	165	44	negatives	negative	NOUN
gujaf-383	165	45	.	.	PUNCT
gujaf-383	166	1	the	the	DET
gujaf-383	166	2	in01	in01	PROPN
gujaf-383	166	3	matrix	matrix	NOUN
gujaf-383	166	4	shows	show	VERB
gujaf-383	166	5	the	the	DET
gujaf-383	166	6	highest	high	ADJ
gujaf-383	166	7	number	number	NOUN
gujaf-383	166	8	of	of	ADP
gujaf-383	166	9	true	true	ADJ
gujaf-383	166	10	positives	positive	NOUN
gujaf-383	166	11	(	(	PUNCT
gujaf-383	166	12	244	244	NUM
gujaf-383	166	13	)	)	PUNCT
gujaf-383	166	14	and	and	CCONJ
gujaf-383	166	15	true	true	ADJ
gujaf-383	166	16	negatives	negative	NOUN
gujaf-383	166	17	(	(	PUNCT
gujaf-383	166	18	347	347	NUM
gujaf-383	166	19	)	)	PUNCT
gujaf-383	166	20	,	,	PUNCT
gujaf-383	166	21	confirming	confirm	VERB
gujaf-383	166	22	its	its	PRON
gujaf-383	166	23	superiority	superiority	NOUN
gujaf-383	166	24	in	in	ADP
gujaf-383	166	25	correctly	correctly	ADV
gujaf-383	166	26	identifying	identify	VERB
gujaf-383	166	27	both	both	CCONJ
gujaf-383	166	28	bankrupt	bankrupt	ADJ
gujaf-383	166	29	and	and	CCONJ
gujaf-383	166	30	nonbankrupt	nonbankrupt	ADJ
gujaf-383	166	31	firms	firm	NOUN
gujaf-383	166	32	.	.	PUNCT
gujaf-383	167	1	the	the	DET
gujaf-383	167	2	relatively	relatively	ADV
gujaf-383	167	3	low	low	ADJ
gujaf-383	167	4	false	false	ADJ
gujaf-383	167	5	positives	positive	NOUN
gujaf-383	167	6	(	(	PUNCT
gujaf-383	167	7	50	50	NUM
gujaf-383	167	8	)	)	PUNCT
gujaf-383	167	9	and	and	CCONJ
gujaf-383	167	10	false	false	ADJ
gujaf-383	167	11	negatives	negative	NOUN
gujaf-383	167	12	(	(	PUNCT
gujaf-383	167	13	56	56	NUM
gujaf-383	167	14	)	)	PUNCT
gujaf-383	167	15	indicate	indicate	VERB
gujaf-383	167	16	minimized	minimized	ADJ
gujaf-383	167	17	misclassification	misclassification	NOUN
gujaf-383	167	18	,	,	PUNCT
gujaf-383	167	19	which	which	PRON
gujaf-383	167	20	is	be	AUX
gujaf-383	167	21	critical	critical	ADJ
gujaf-383	167	22	in	in	ADP
gujaf-383	167	23	preventing	prevent	VERB
gujaf-383	167	24	unnecessary	unnecessary	ADJ
gujaf-383	167	25	financial	financial	ADJ
gujaf-383	167	26	distress	distress	NOUN
gujaf-383	167	27	interventions	intervention	NOUN
gujaf-383	167	28	and	and	CCONJ
gujaf-383	167	29	missing	miss	VERB
gujaf-383	167	30	early	early	ADJ
gujaf-383	167	31	warnings	warning	NOUN
gujaf-383	167	32	respectively	respectively	ADV
gujaf-383	167	33	(	(	PUNCT
gujaf-383	167	34	lu	lu	PROPN
gujaf-383	167	35	et	et	PROPN
gujaf-383	167	36	al	al	PROPN
gujaf-383	167	37	.	.	PROPN
gujaf-383	167	38	,	,	PUNCT
gujaf-383	167	39	2022	2022	NUM
gujaf-383	167	40	)	)	PUNCT
gujaf-383	167	41	.	.	PUNCT
gujaf-383	168	1	the	the	DET
gujaf-383	168	2	altman	altman	PROPN
gujaf-383	168	3	model	model	NOUN
gujaf-383	168	4	performs	perform	VERB
gujaf-383	168	5	well	well	ADV
gujaf-383	168	6	but	but	CCONJ
gujaf-383	168	7	shows	show	VERB
gujaf-383	168	8	a	a	DET
gujaf-383	168	9	higher	high	ADJ
gujaf-383	168	10	false	false	ADJ
gujaf-383	168	11	negative	negative	ADJ
gujaf-383	168	12	count	count	NOUN
gujaf-383	168	13	(	(	PUNCT
gujaf-383	168	14	65	65	NUM
gujaf-383	168	15	)	)	PUNCT
gujaf-383	168	16	compared	compare	VERB
gujaf-383	168	17	to	to	ADP
gujaf-383	168	18	in01	in01	PROPN
gujaf-383	168	19	,	,	PUNCT
gujaf-383	168	20	indicating	indicate	VERB
gujaf-383	168	21	a	a	DET
gujaf-383	168	22	risk	risk	NOUN
gujaf-383	168	23	of	of	ADP
gujaf-383	168	24	overlooking	overlook	VERB
gujaf-383	168	25	some	some	DET
gujaf-383	168	26	firms	firm	NOUN
gujaf-383	168	27	heading	head	VERB
gujaf-383	168	28	towards	towards	ADP
gujaf-383	168	29	bankruptcy	bankruptcy	NOUN
gujaf-383	168	30	,	,	PUNCT
gujaf-383	168	31	potentially	potentially	ADV
gujaf-383	168	32	leading	lead	VERB
gujaf-383	168	33	to	to	ADP
gujaf-383	168	34	delayed	delay	VERB
gujaf-383	168	35	corrective	corrective	ADJ
gujaf-383	168	36	measures	measure	NOUN
gujaf-383	168	37	.	.	PUNCT
gujaf-383	169	1	the	the	DET
gujaf-383	169	2	ohlson	ohlson	PROPN
gujaf-383	169	3	model	model	NOUN
gujaf-383	169	4	’s	’s	PART
gujaf-383	169	5	confusion	confusion	NOUN
gujaf-383	169	6	matrix	matrix	NOUN
gujaf-383	169	7	reveals	reveal	VERB
gujaf-383	169	8	the	the	DET
gujaf-383	169	9	highest	high	ADJ
gujaf-383	169	10	false	false	ADJ
gujaf-383	169	11	negatives	negative	NOUN
gujaf-383	169	12	(	(	PUNCT
gujaf-383	169	13	73	73	NUM
gujaf-383	169	14	)	)	PUNCT
gujaf-383	169	15	and	and	CCONJ
gujaf-383	169	16	false	false	ADJ
gujaf-383	169	17	positives	positive	NOUN
gujaf-383	169	18	(	(	PUNCT
gujaf-383	169	19	65	65	NUM
gujaf-383	169	20	)	)	PUNCT
gujaf-383	169	21	,	,	PUNCT
gujaf-383	169	22	pointing	point	VERB
gujaf-383	169	23	to	to	ADP
gujaf-383	169	24	weaker	weak	ADJ
gujaf-383	169	25	reliability	reliability	NOUN
gujaf-383	169	26	in	in	ADP
gujaf-383	169	27	both	both	DET
gujaf-383	169	28	detecting	detect	VERB
gujaf-383	169	29	bankruptcy	bankruptcy	NOUN
gujaf-383	169	30	and	and	CCONJ
gujaf-383	169	31	avoiding	avoid	VERB
gujaf-383	169	32	false	false	ADJ
gujaf-383	169	33	alarms	alarm	NOUN
gujaf-383	169	34	.	.	PUNCT
gujaf-383	170	1	this	this	PRON
gujaf-383	170	2	aligns	align	VERB
gujaf-383	170	3	with	with	ADP
gujaf-383	170	4	earlier	early	ADJ
gujaf-383	170	5	performance	performance	NOUN
gujaf-383	170	6	metrics	metric	NOUN
gujaf-383	170	7	and	and	CCONJ
gujaf-383	170	8	underscores	underscore	VERB
gujaf-383	170	9	the	the	DET
gujaf-383	170	10	necessity	necessity	NOUN
gujaf-383	170	11	of	of	ADP
gujaf-383	170	12	adapting	adapt	VERB
gujaf-383	170	13	bankruptcy	bankruptcy	NOUN
gujaf-383	170	14	models	model	NOUN
gujaf-383	170	15	to	to	ADP
gujaf-383	170	16	local	local	ADJ
gujaf-383	170	17	conditions	condition	NOUN
gujaf-383	170	18	for	for	ADP
gujaf-383	170	19	effective	effective	ADJ
gujaf-383	170	20	risk	risk	NOUN
gujaf-383	170	21	management	management	NOUN
gujaf-383	170	22	(	(	PUNCT
gujaf-383	170	23	jones	jones	PROPN
gujaf-383	170	24	&	&	CCONJ
gujaf-383	170	25	hensher	hensher	PROPN
gujaf-383	170	26	,	,	PUNCT
gujaf-383	170	27	2018	2018	NUM
gujaf-383	170	28	)	)	PUNCT
gujaf-383	170	29	.	.	PUNCT
gujaf-383	171	1	the	the	DET
gujaf-383	171	2	in05	in05	PROPN
gujaf-383	171	3	heatmap	heatmap	NOUN
gujaf-383	171	4	supports	support	VERB
gujaf-383	171	5	its	its	PRON
gujaf-383	171	6	strong	strong	ADJ
gujaf-383	171	7	overall	overall	ADJ
gujaf-383	171	8	performance	performance	NOUN
gujaf-383	171	9	,	,	PUNCT
gujaf-383	171	10	with	with	ADP
gujaf-383	171	11	slightly	slightly	ADV
gujaf-383	171	12	higher	high	ADJ
gujaf-383	171	13	false	false	ADJ
gujaf-383	171	14	positives	positive	NOUN
gujaf-383	171	15	and	and	CCONJ
gujaf-383	171	16	false	false	ADJ
gujaf-383	171	17	negatives	negative	NOUN
gujaf-383	171	18	than	than	ADP
gujaf-383	171	19	in01	in01	PROPN
gujaf-383	171	20	but	but	CCONJ
gujaf-383	171	21	still	still	ADV
gujaf-383	171	22	substantially	substantially	ADV
gujaf-383	171	23	better	well	ADJ
gujaf-383	171	24	than	than	ADP
gujaf-383	171	25	altman	altman	NOUN
gujaf-383	171	26	and	and	CCONJ
gujaf-383	171	27	ohlson	ohlson	NOUN
gujaf-383	171	28	.	.	PUNCT
gujaf-383	172	1	these	these	DET
gujaf-383	172	2	confusion	confusion	NOUN
gujaf-383	172	3	matrices	matrix	NOUN
gujaf-383	172	4	visually	visually	ADV
gujaf-383	172	5	corroborate	corroborate	VERB
gujaf-383	172	6	quantitative	quantitative	ADJ
gujaf-383	172	7	metrics	metric	NOUN
gujaf-383	172	8	,	,	PUNCT
gujaf-383	172	9	collectively	collectively	ADV
gujaf-383	172	10	emphasizing	emphasize	VERB
gujaf-383	172	11	the	the	DET
gujaf-383	172	12	enhanced	enhanced	ADJ
gujaf-383	172	13	accuracy	accuracy	NOUN
gujaf-383	172	14	and	and	CCONJ
gujaf-383	172	15	practical	practical	ADJ
gujaf-383	172	16	utility	utility	NOUN
gujaf-383	172	17	of	of	ADP
gujaf-383	172	18	nigerian	nigerian	ADJ
gujaf-383	172	19	-	-	PUNCT
gujaf-383	172	20	validated	validate	VERB
gujaf-383	172	21	bankruptcy	bankruptcy	NOUN
gujaf-383	172	22	prediction	prediction	NOUN
gujaf-383	172	23	indices	index	NOUN
gujaf-383	172	24	(	(	PUNCT
gujaf-383	172	25	gbadebo	gbadebo	NOUN
gujaf-383	172	26	et	et	PROPN
gujaf-383	172	27	al	al	PROPN
gujaf-383	172	28	.	.	PROPN
gujaf-383	172	29	,	,	PUNCT
gujaf-383	172	30	2023	2023	NUM
gujaf-383	172	31	)	)	PUNCT
gujaf-383	172	32	.	.	PUNCT
gujaf-383	173	1	gusau	gusau	PROPN
gujaf-383	173	2	journal	journal	PROPN
gujaf-383	173	3	of	of	ADP
gujaf-383	173	4	accounting	accounting	NOUN
gujaf-383	173	5	and	and	CCONJ
gujaf-383	173	6	finance	finance	NOUN
gujaf-383	173	7	,	,	PUNCT
gujaf-383	173	8	vol.6	vol.6	PROPN
gujaf-383	173	9	,	,	PUNCT
gujaf-383	173	10	issue	issue	NOUN
gujaf-383	173	11	1	1	NUM
gujaf-383	173	12	,	,	PUNCT
gujaf-383	173	13	april	april	PROPN
gujaf-383	173	14	,	,	PUNCT
gujaf-383	173	15	2025	2025	NUM
gujaf-383	173	16	265	265	NUM
gujaf-383	173	17	figure	figure	NOUN
gujaf-383	173	18	3	3	NUM
gujaf-383	173	19	:	:	PUNCT
gujaf-383	173	20	confusion	confusion	NOUN
gujaf-383	173	21	matrix	matrix	NOUN
gujaf-383	173	22	heatmaps	heatmap	NOUN
gujaf-383	173	23	for	for	ADP
gujaf-383	173	24	each	each	DET
gujaf-383	173	25	model	model	NOUN
gujaf-383	173	26	source	source	NOUN
gujaf-383	173	27	:	:	PUNCT
gujaf-383	173	28	author	author	NOUN
gujaf-383	173	29	(	(	PUNCT
gujaf-383	173	30	2025	2025	NUM
gujaf-383	173	31	)	)	PUNCT
gujaf-383	173	32	5.0	5.0	NUM
gujaf-383	173	33	conclusion	conclusion	NOUN
gujaf-383	173	34	the	the	DET
gujaf-383	173	35	findings	finding	NOUN
gujaf-383	173	36	of	of	ADP
gujaf-383	173	37	this	this	DET
gujaf-383	173	38	study	study	NOUN
gujaf-383	173	39	underscore	underscore	VERB
gujaf-383	173	40	the	the	DET
gujaf-383	173	41	critical	critical	ADJ
gujaf-383	173	42	importance	importance	NOUN
gujaf-383	173	43	of	of	ADP
gujaf-383	173	44	employing	employ	VERB
gujaf-383	173	45	bankruptcy	bankruptcy	NOUN
gujaf-383	173	46	prediction	prediction	NOUN
gujaf-383	173	47	models	model	NOUN
gujaf-383	173	48	that	that	PRON
gujaf-383	173	49	are	be	AUX
gujaf-383	173	50	specifically	specifically	ADV
gujaf-383	173	51	calibrated	calibrate	VERB
gujaf-383	173	52	and	and	CCONJ
gujaf-383	173	53	validated	validate	VERB
gujaf-383	173	54	within	within	ADP
gujaf-383	173	55	the	the	DET
gujaf-383	173	56	nigerian	nigerian	ADJ
gujaf-383	173	57	business	business	NOUN
gujaf-383	173	58	environment	environment	PROPN
gujaf-383	173	59	.	.	PUNCT
gujaf-383	174	1	among	among	ADP
gujaf-383	174	2	the	the	DET
gujaf-383	174	3	four	four	NUM
gujaf-383	174	4	models	model	NOUN
gujaf-383	174	5	examined	examine	VERB
gujaf-383	174	6	,	,	PUNCT
gujaf-383	174	7	including	include	VERB
gujaf-383	174	8	altman	altman	PROPN
gujaf-383	174	9	z	z	PROPN
gujaf-383	174	10	-	-	PUNCT
gujaf-383	174	11	score	score	NOUN
gujaf-383	174	12	,	,	PUNCT
gujaf-383	174	13	ohlson	ohlson	NOUN
gujaf-383	174	14	o	o	NOUN
gujaf-383	174	15	-	-	NOUN
gujaf-383	174	16	score	score	NOUN
gujaf-383	174	17	,	,	PUNCT
gujaf-383	174	18	in01	in01	PROPN
gujaf-383	174	19	,	,	PUNCT
gujaf-383	174	20	and	and	CCONJ
gujaf-383	174	21	in05	in05	PROPN
gujaf-383	174	22	,	,	PUNCT
gujaf-383	174	23	the	the	DET
gujaf-383	174	24	in01	in01	PROPN
gujaf-383	174	25	index	index	NOUN
gujaf-383	174	26	consistently	consistently	ADV
gujaf-383	174	27	demonstrated	demonstrate	VERB
gujaf-383	174	28	superior	superior	ADJ
gujaf-383	174	29	predictive	predictive	ADJ
gujaf-383	174	30	performance	performance	NOUN
gujaf-383	174	31	across	across	ADP
gujaf-383	174	32	multiple	multiple	ADJ
gujaf-383	174	33	metrics	metric	NOUN
gujaf-383	174	34	,	,	PUNCT
gujaf-383	174	35	including	include	VERB
gujaf-383	174	36	accuracy	accuracy	NOUN
gujaf-383	174	37	,	,	PUNCT
gujaf-383	174	38	sensitivity	sensitivity	NOUN
gujaf-383	174	39	,	,	PUNCT
gujaf-383	174	40	precision	precision	NOUN
gujaf-383	174	41	,	,	PUNCT
gujaf-383	174	42	and	and	CCONJ
gujaf-383	174	43	f1	f1	NOUN
gujaf-383	174	44	score	score	NOUN
gujaf-383	174	45	.	.	PUNCT
gujaf-383	175	1	this	this	DET
gujaf-383	175	2	superiority	superiority	NOUN
gujaf-383	175	3	highlights	highlight	VERB
gujaf-383	175	4	the	the	DET
gujaf-383	175	5	advantage	advantage	NOUN
gujaf-383	175	6	of	of	ADP
gujaf-383	175	7	localized	localized	ADJ
gujaf-383	175	8	models	model	NOUN
gujaf-383	175	9	that	that	PRON
gujaf-383	175	10	integrate	integrate	VERB
gujaf-383	175	11	financial	financial	ADJ
gujaf-383	175	12	and	and	CCONJ
gujaf-383	175	13	economic	economic	ADJ
gujaf-383	175	14	characteristics	characteristic	NOUN
gujaf-383	175	15	unique	unique	ADJ
gujaf-383	175	16	to	to	ADP
gujaf-383	175	17	nigerian	nigerian	ADJ
gujaf-383	175	18	firms	firm	NOUN
gujaf-383	175	19	,	,	PUNCT
gujaf-383	175	20	as	as	SCONJ
gujaf-383	175	21	opposed	oppose	VERB
gujaf-383	175	22	to	to	ADP
gujaf-383	175	23	generic	generic	ADJ
gujaf-383	175	24	models	model	NOUN
gujaf-383	175	25	developed	develop	VERB
gujaf-383	175	26	in	in	ADP
gujaf-383	175	27	foreign	foreign	ADJ
gujaf-383	175	28	contexts	context	NOUN
gujaf-383	175	29	(	(	PUNCT
gujaf-383	175	30	altman	altman	NOUN
gujaf-383	175	31	et	et	PROPN
gujaf-383	175	32	al	al	PROPN
gujaf-383	175	33	.	.	PROPN
gujaf-383	175	34	,	,	PUNCT
gujaf-383	175	35	2019	2019	NUM
gujaf-383	175	36	;	;	PUNCT
gujaf-383	175	37	kim	kim	PROPN
gujaf-383	175	38	&	&	CCONJ
gujaf-383	175	39	sohn	sohn	PROPN
gujaf-383	175	40	,	,	PUNCT
gujaf-383	175	41	2021	2021	NUM
gujaf-383	175	42	)	)	PUNCT
gujaf-383	175	43	.	.	PUNCT
gujaf-383	176	1	the	the	DET
gujaf-383	176	2	robust	robust	ADJ
gujaf-383	176	3	performance	performance	NOUN
gujaf-383	176	4	of	of	ADP
gujaf-383	176	5	the	the	DET
gujaf-383	176	6	in01	in01	PROPN
gujaf-383	176	7	and	and	CCONJ
gujaf-383	176	8	in05	in05	PROPN
gujaf-383	176	9	indexes	index	NOUN
gujaf-383	176	10	suggests	suggest	VERB
gujaf-383	176	11	that	that	SCONJ
gujaf-383	176	12	leveraging	leverage	VERB
gujaf-383	176	13	country	country	NOUN
gujaf-383	176	14	-	-	PUNCT
gujaf-383	176	15	specific	specific	ADJ
gujaf-383	176	16	indicators	indicator	NOUN
gujaf-383	176	17	enhances	enhance	VERB
gujaf-383	176	18	the	the	DET
gujaf-383	176	19	early	early	ADJ
gujaf-383	176	20	detection	detection	NOUN
gujaf-383	176	21	of	of	ADP
gujaf-383	176	22	financial	financial	ADJ
gujaf-383	176	23	distress	distress	NOUN
gujaf-383	176	24	,	,	PUNCT
gujaf-383	176	25	which	which	PRON
gujaf-383	176	26	is	be	AUX
gujaf-383	176	27	vital	vital	ADJ
gujaf-383	176	28	for	for	ADP
gujaf-383	176	29	investors	investor	NOUN
gujaf-383	176	30	,	,	PUNCT
gujaf-383	176	31	regulatory	regulatory	ADJ
gujaf-383	176	32	authorities	authority	NOUN
gujaf-383	176	33	,	,	PUNCT
gujaf-383	176	34	and	and	CCONJ
gujaf-383	176	35	policymakers	policymaker	NOUN
gujaf-383	176	36	aiming	aim	VERB
gujaf-383	176	37	to	to	PART
gujaf-383	176	38	reduce	reduce	VERB
gujaf-383	176	39	systemic	systemic	ADJ
gujaf-383	176	40	risk	risk	NOUN
gujaf-383	176	41	and	and	CCONJ
gujaf-383	176	42	improve	improve	VERB
gujaf-383	176	43	financial	financial	ADJ
gujaf-383	176	44	stability	stability	NOUN
gujaf-383	176	45	in	in	ADP
gujaf-383	176	46	emerging	emerge	VERB
gujaf-383	176	47	markets	market	NOUN
gujaf-383	176	48	(	(	PUNCT
gujaf-383	176	49	gbadebo	gbadebo	NOUN
gujaf-383	176	50	et	et	NOUN
gujaf-383	176	51	al	al	PROPN
gujaf-383	176	52	.	.	PROPN
gujaf-383	176	53	,	,	PUNCT
gujaf-383	176	54	2023	2023	NUM
gujaf-383	176	55	;	;	PUNCT
gujaf-383	176	56	pérez	pérez	NOUN
gujaf-383	176	57	et	et	PROPN
gujaf-383	176	58	al	al	PROPN
gujaf-383	176	59	.	.	PROPN
gujaf-383	176	60	,	,	PUNCT
gujaf-383	176	61	2021	2021	NUM
gujaf-383	176	62	)	)	PUNCT
gujaf-383	176	63	.	.	PUNCT
gujaf-383	177	1	despite	despite	SCONJ
gujaf-383	177	2	the	the	DET
gujaf-383	177	3	results	result	NOUN
gujaf-383	177	4	,	,	PUNCT
gujaf-383	177	5	several	several	ADJ
gujaf-383	177	6	limitations	limitation	NOUN
gujaf-383	177	7	warrant	warrant	VERB
gujaf-383	177	8	attention	attention	NOUN
gujaf-383	177	9	.	.	PUNCT
gujaf-383	178	1	first	first	ADV
gujaf-383	178	2	,	,	PUNCT
gujaf-383	178	3	the	the	DET
gujaf-383	178	4	study	study	NOUN
gujaf-383	178	5	relied	rely	VERB
gujaf-383	178	6	on	on	ADP
gujaf-383	178	7	historical	historical	ADJ
gujaf-383	178	8	financial	financial	ADJ
gujaf-383	178	9	data	datum	NOUN
gujaf-383	178	10	from	from	ADP
gujaf-383	178	11	nigerian	nigerian	ADJ
gujaf-383	178	12	firms	firm	NOUN
gujaf-383	178	13	,	,	PUNCT
gujaf-383	178	14	which	which	PRON
gujaf-383	178	15	may	may	AUX
gujaf-383	178	16	be	be	AUX
gujaf-383	178	17	subject	subject	ADJ
gujaf-383	178	18	to	to	ADP
gujaf-383	178	19	reporting	report	VERB
gujaf-383	178	20	biases	bias	NOUN
gujaf-383	178	21	or	or	CCONJ
gujaf-383	178	22	inconsistencies	inconsistency	NOUN
gujaf-383	178	23	commonly	commonly	ADV
gujaf-383	178	24	observed	observe	VERB
gujaf-383	178	25	in	in	ADP
gujaf-383	178	26	emerging	emerge	VERB
gujaf-383	178	27	economies	economy	NOUN
gujaf-383	178	28	(	(	PUNCT
gujaf-383	178	29	beaver	beaver	NOUN
gujaf-383	178	30	et	et	PROPN
gujaf-383	178	31	al	al	PROPN
gujaf-383	178	32	.	.	PROPN
gujaf-383	178	33	,	,	PUNCT
gujaf-383	178	34	2018	2018	NUM
gujaf-383	178	35	)	)	PUNCT
gujaf-383	178	36	.	.	PUNCT
gujaf-383	179	1	such	such	ADJ
gujaf-383	179	2	data	data	NOUN
gujaf-383	179	3	quality	quality	NOUN
gujaf-383	179	4	issues	issue	NOUN
gujaf-383	179	5	could	could	AUX
gujaf-383	179	6	affect	affect	VERB
gujaf-383	179	7	model	model	NOUN
gujaf-383	179	8	robustness	robustness	NOUN
gujaf-383	179	9	and	and	CCONJ
gujaf-383	179	10	generalizability	generalizability	NOUN
gujaf-383	179	11	.	.	PUNCT
gujaf-383	180	1	additionally	additionally	ADV
gujaf-383	180	2	,	,	PUNCT
gujaf-383	180	3	the	the	DET
gujaf-383	180	4	models	model	NOUN
gujaf-383	180	5	assessed	assess	VERB
gujaf-383	180	6	predominantly	predominantly	ADV
gujaf-383	180	7	use	use	VERB
gujaf-383	180	8	traditional	traditional	ADJ
gujaf-383	180	9	financial	financial	ADJ
gujaf-383	180	10	ratios	ratio	NOUN
gujaf-383	180	11	and	and	CCONJ
gujaf-383	180	12	indexes	index	NOUN
gujaf-383	180	13	,	,	PUNCT
gujaf-383	180	14	which	which	PRON
gujaf-383	180	15	may	may	AUX
gujaf-383	180	16	not	not	PART
gujaf-383	180	17	fully	fully	ADV
gujaf-383	180	18	capture	capture	VERB
gujaf-383	180	19	dynamic	dynamic	ADJ
gujaf-383	180	20	market	market	NOUN
gujaf-383	180	21	conditions	condition	NOUN
gujaf-383	180	22	,	,	PUNCT
gujaf-383	180	23	macroeconomic	macroeconomic	ADJ
gujaf-383	180	24	shocks	shock	NOUN
gujaf-383	180	25	,	,	PUNCT
gujaf-383	180	26	or	or	CCONJ
gujaf-383	180	27	the	the	DET
gujaf-383	180	28	impact	impact	NOUN
gujaf-383	180	29	of	of	ADP
gujaf-383	180	30	informal	informal	ADJ
gujaf-383	180	31	sector	sector	NOUN
gujaf-383	180	32	activities	activity	NOUN
gujaf-383	180	33	pervasive	pervasive	ADJ
gujaf-383	180	34	in	in	ADP
gujaf-383	180	35	nigeria	nigeria	PROPN
gujaf-383	180	36	’s	’s	PART
gujaf-383	180	37	economy	economy	NOUN
gujaf-383	180	38	(	(	PUNCT
gujaf-383	180	39	lu	lu	NOUN
gujaf-383	180	40	et	et	PROPN
gujaf-383	180	41	al	al	PROPN
gujaf-383	180	42	.	.	PROPN
gujaf-383	180	43	,	,	PUNCT
gujaf-383	180	44	2022	2022	NUM
gujaf-383	180	45	)	)	PUNCT
gujaf-383	180	46	.	.	PUNCT
gujaf-383	181	1	the	the	DET
gujaf-383	181	2	exclusion	exclusion	NOUN
gujaf-383	181	3	of	of	ADP
gujaf-383	181	4	non	non	ADJ
gujaf-383	181	5	-	-	ADJ
gujaf-383	181	6	financial	financial	ADJ
gujaf-383	181	7	qualitative	qualitative	ADJ
gujaf-383	181	8	factors	factor	NOUN
gujaf-383	181	9	,	,	PUNCT
gujaf-383	181	10	such	such	ADJ
gujaf-383	181	11	as	as	ADP
gujaf-383	181	12	corporate	corporate	ADJ
gujaf-383	181	13	governance	governance	NOUN
gujaf-383	181	14	,	,	PUNCT
gujaf-383	181	15	regulatory	regulatory	ADJ
gujaf-383	181	16	changes	change	NOUN
gujaf-383	181	17	,	,	PUNCT
gujaf-383	181	18	and	and	CCONJ
gujaf-383	181	19	political	political	ADJ
gujaf-383	181	20	instability	instability	NOUN
gujaf-383	181	21	,	,	PUNCT
gujaf-383	181	22	further	far	ADV
gujaf-383	181	23	limits	limit	VERB
gujaf-383	181	24	the	the	DET
gujaf-383	181	25	comprehensiveness	comprehensiveness	NOUN
gujaf-383	181	26	of	of	ADP
gujaf-383	181	27	the	the	DET
gujaf-383	181	28	predictive	predictive	ADJ
gujaf-383	181	29	framework	framework	NOUN
gujaf-383	181	30	(	(	PUNCT
gujaf-383	181	31	jones	jones	PROPN
gujaf-383	181	32	,	,	PUNCT
gujaf-383	181	33	2020	2020	NUM
gujaf-383	181	34	)	)	PUNCT
gujaf-383	181	35	.	.	PUNCT
gujaf-383	182	1	moreover	moreover	ADV
gujaf-383	182	2	,	,	PUNCT
gujaf-383	182	3	the	the	DET
gujaf-383	182	4	sample	sample	NOUN
gujaf-383	182	5	size	size	NOUN
gujaf-383	182	6	and	and	CCONJ
gujaf-383	182	7	period	period	NOUN
gujaf-383	182	8	under	under	ADP
gujaf-383	182	9	study	study	NOUN
gujaf-383	182	10	may	may	AUX
gujaf-383	182	11	restrict	restrict	VERB
gujaf-383	182	12	the	the	DET
gujaf-383	182	13	temporal	temporal	ADJ
gujaf-383	182	14	applicability	applicability	NOUN
gujaf-383	182	15	of	of	ADP
gujaf-383	182	16	the	the	DET
gujaf-383	182	17	results	result	NOUN
gujaf-383	182	18	given	give	VERB
gujaf-383	182	19	the	the	DET
gujaf-383	182	20	rapidly	rapidly	ADV
gujaf-383	182	21	evolving	evolve	VERB
gujaf-383	182	22	business	business	NOUN
gujaf-383	182	23	environment	environment	NOUN
gujaf-383	182	24	.	.	PUNCT
gujaf-383	183	1	future	future	ADJ
gujaf-383	183	2	research	research	NOUN
gujaf-383	183	3	should	should	AUX
gujaf-383	183	4	thus	thus	ADV
gujaf-383	183	5	focus	focus	VERB
gujaf-383	183	6	on	on	ADP
gujaf-383	183	7	integrating	integrate	VERB
gujaf-383	183	8	machine	machine	NOUN
gujaf-383	183	9	learning	learn	VERB
gujaf-383	183	10	techniques	technique	NOUN
gujaf-383	183	11	with	with	ADP
gujaf-383	183	12	hybrid	hybrid	ADJ
gujaf-383	183	13	data	datum	NOUN
gujaf-383	183	14	inputs	input	NOUN
gujaf-383	183	15	,	,	PUNCT
gujaf-383	183	16	including	include	VERB
gujaf-383	183	17	macroeconomic	macroeconomic	ADJ
gujaf-383	183	18	variables	variable	NOUN
gujaf-383	183	19	,	,	PUNCT
gujaf-383	183	20	market	market	NOUN
gujaf-383	183	21	sentiment	sentiment	NOUN
gujaf-383	183	22	indicators	indicator	NOUN
gujaf-383	183	23	,	,	PUNCT
gujaf-383	183	24	and	and	CCONJ
gujaf-383	183	25	firm	firm	ADJ
gujaf-383	183	26	-	-	PUNCT
gujaf-383	183	27	level	level	NOUN
gujaf-383	183	28	qualitative	qualitative	ADJ
gujaf-383	183	29	assessments	assessment	NOUN
gujaf-383	183	30	,	,	PUNCT
gujaf-383	183	31	to	to	PART
gujaf-383	183	32	enhance	enhance	VERB
gujaf-383	183	33	predictive	predictive	ADJ
gujaf-383	183	34	accuracy	accuracy	NOUN
gujaf-383	183	35	and	and	CCONJ
gujaf-383	183	36	resilience	resilience	NOUN
gujaf-383	183	37	to	to	ADP
gujaf-383	183	38	structural	structural	ADJ
gujaf-383	183	39	changes	change	NOUN
gujaf-383	183	40	(	(	PUNCT
gujaf-383	183	41	kim	kim	PROPN
gujaf-383	183	42	gusau	gusau	PROPN
gujaf-383	183	43	journal	journal	PROPN
gujaf-383	183	44	of	of	ADP
gujaf-383	183	45	accounting	accounting	NOUN
gujaf-383	183	46	and	and	CCONJ
gujaf-383	183	47	finance	finance	NOUN
gujaf-383	183	48	,	,	PUNCT
gujaf-383	183	49	vol.6	vol.6	PROPN
gujaf-383	183	50	,	,	PUNCT
gujaf-383	183	51	issue	issue	NOUN
gujaf-383	183	52	1	1	NUM
gujaf-383	183	53	,	,	PUNCT
gujaf-383	183	54	april	april	PROPN
gujaf-383	183	55	,	,	PUNCT
gujaf-383	183	56	2025	2025	NUM
gujaf-383	183	57	266	266	NUM
gujaf-383	183	58	et	et	NOUN
gujaf-383	183	59	al	al	PROPN
gujaf-383	183	60	.	.	PROPN
gujaf-383	183	61	,	,	PUNCT
gujaf-383	183	62	2022	2022	NUM
gujaf-383	183	63	;	;	PUNCT
gujaf-383	183	64	zhu	zhu	PROPN
gujaf-383	183	65	et	et	PROPN
gujaf-383	183	66	al	al	PROPN
gujaf-383	183	67	.	.	PROPN
gujaf-383	183	68	,	,	PUNCT
gujaf-383	183	69	2020	2020	NUM
gujaf-383	183	70	)	)	PUNCT
gujaf-383	183	71	.	.	PUNCT
gujaf-383	184	1	additionally	additionally	ADV
gujaf-383	184	2	,	,	PUNCT
gujaf-383	184	3	expanding	expand	VERB
gujaf-383	184	4	the	the	DET
gujaf-383	184	5	dataset	dataset	NOUN
gujaf-383	184	6	to	to	PART
gujaf-383	184	7	include	include	VERB
gujaf-383	184	8	more	more	ADJ
gujaf-383	184	9	recent	recent	ADJ
gujaf-383	184	10	financial	financial	ADJ
gujaf-383	184	11	cycles	cycle	NOUN
gujaf-383	184	12	and	and	CCONJ
gujaf-383	184	13	a	a	DET
gujaf-383	184	14	broader	broad	ADJ
gujaf-383	184	15	cross	cross	NOUN
gujaf-383	184	16	-	-	NOUN
gujaf-383	184	17	section	section	NOUN
gujaf-383	184	18	of	of	ADP
gujaf-383	184	19	industries	industry	NOUN
gujaf-383	184	20	would	would	AUX
gujaf-383	184	21	improve	improve	VERB
gujaf-383	184	22	model	model	NOUN
gujaf-383	184	23	generalizability	generalizability	NOUN
gujaf-383	184	24	and	and	CCONJ
gujaf-383	184	25	robustness	robustness	NOUN
gujaf-383	184	26	.	.	PUNCT
gujaf-383	185	1	cross	cross	ADJ
gujaf-383	185	2	-	-	NOUN
gujaf-383	185	3	validation	validation	NOUN
gujaf-383	185	4	with	with	ADP
gujaf-383	185	5	real	real	ADJ
gujaf-383	185	6	-	-	PUNCT
gujaf-383	185	7	time	time	NOUN
gujaf-383	185	8	bankruptcy	bankruptcy	NOUN
gujaf-383	185	9	outcomes	outcome	NOUN
gujaf-383	185	10	and	and	CCONJ
gujaf-383	185	11	stress	stress	NOUN
gujaf-383	185	12	testing	testing	NOUN
gujaf-383	185	13	under	under	ADP
gujaf-383	185	14	different	different	ADJ
gujaf-383	185	15	economic	economic	ADJ
gujaf-383	185	16	scenarios	scenario	NOUN
gujaf-383	185	17	could	could	AUX
gujaf-383	185	18	further	far	ADV
gujaf-383	185	19	validate	validate	VERB
gujaf-383	185	20	and	and	CCONJ
gujaf-383	185	21	refine	refine	VERB
gujaf-383	185	22	these	these	DET
gujaf-383	185	23	models	model	NOUN
gujaf-383	185	24	for	for	ADP
gujaf-383	185	25	practical	practical	ADJ
gujaf-383	185	26	deployment	deployment	NOUN
gujaf-383	185	27	(	(	PUNCT
gujaf-383	185	28	shin	shin	NOUN
gujaf-383	185	29	et	et	PROPN
gujaf-383	185	30	al	al	PROPN
gujaf-383	185	31	.	.	PROPN
gujaf-383	185	32	,	,	PUNCT
gujaf-383	185	33	2020	2020	NUM
gujaf-383	185	34	)	)	PUNCT
gujaf-383	185	35	.	.	PUNCT
gujaf-383	186	1	finally	finally	ADV
gujaf-383	186	2	,	,	PUNCT
gujaf-383	186	3	developing	develop	VERB
gujaf-383	186	4	adaptive	adaptive	ADJ
gujaf-383	186	5	frameworks	framework	NOUN
gujaf-383	186	6	that	that	PRON
gujaf-383	186	7	can	can	AUX
gujaf-383	186	8	continuously	continuously	ADV
gujaf-383	186	9	learn	learn	VERB
gujaf-383	186	10	from	from	ADP
gujaf-383	186	11	new	new	ADJ
gujaf-383	186	12	data	datum	NOUN
gujaf-383	186	13	and	and	CCONJ
gujaf-383	186	14	adjust	adjust	VERB
gujaf-383	186	15	to	to	ADP
gujaf-383	186	16	evolving	evolve	VERB
gujaf-383	186	17	economic	economic	ADJ
gujaf-383	186	18	conditions	condition	NOUN
gujaf-383	186	19	would	would	AUX
gujaf-383	186	20	significantly	significantly	ADV
gujaf-383	186	21	improve	improve	VERB
gujaf-383	186	22	early	early	ADJ
gujaf-383	186	23	warning	warning	NOUN
gujaf-383	186	24	systems	system	NOUN
gujaf-383	186	25	in	in	ADP
gujaf-383	186	26	nigeria	nigeria	PROPN
gujaf-383	186	27	and	and	CCONJ
gujaf-383	186	28	other	other	ADJ
gujaf-383	186	29	emerging	emerge	VERB
gujaf-383	186	30	markets	market	NOUN
gujaf-383	186	31	(	(	PUNCT
gujaf-383	186	32	pérez	pérez	NOUN
gujaf-383	186	33	et	et	PROPN
gujaf-383	186	34	al	al	PROPN
gujaf-383	186	35	.	.	PROPN
gujaf-383	186	36	,	,	PUNCT
gujaf-383	186	37	2021	2021	NUM
gujaf-383	186	38	)	)	PUNCT
gujaf-383	186	39	.	.	PUNCT
gujaf-383	187	1	in	in	ADP
gujaf-383	187	2	conclusion	conclusion	NOUN
gujaf-383	187	3	,	,	PUNCT
gujaf-383	187	4	while	while	SCONJ
gujaf-383	187	5	the	the	DET
gujaf-383	187	6	in01	in01	PROPN
gujaf-383	187	7	and	and	CCONJ
gujaf-383	187	8	in05	in05	PROPN
gujaf-383	187	9	indexes	index	NOUN
gujaf-383	187	10	exhibit	exhibit	VERB
gujaf-383	187	11	strong	strong	ADJ
gujaf-383	187	12	potential	potential	NOUN
gujaf-383	187	13	as	as	ADP
gujaf-383	187	14	reliable	reliable	ADJ
gujaf-383	187	15	bankruptcy	bankruptcy	NOUN
gujaf-383	187	16	prediction	prediction	NOUN
gujaf-383	187	17	tools	tool	NOUN
gujaf-383	187	18	tailored	tailor	VERB
gujaf-383	187	19	for	for	ADP
gujaf-383	187	20	nigeria	nigeria	PROPN
gujaf-383	187	21	,	,	PUNCT
gujaf-383	187	22	the	the	DET
gujaf-383	187	23	complexity	complexity	NOUN
gujaf-383	187	24	and	and	CCONJ
gujaf-383	187	25	dynamism	dynamism	NOUN
gujaf-383	187	26	of	of	ADP
gujaf-383	187	27	the	the	DET
gujaf-383	187	28	local	local	ADJ
gujaf-383	187	29	economic	economic	ADJ
gujaf-383	187	30	landscape	landscape	NOUN
gujaf-383	187	31	necessitate	necessitate	ADJ
gujaf-383	187	32	ongoing	ongoing	ADJ
gujaf-383	187	33	refinement	refinement	NOUN
gujaf-383	187	34	and	and	CCONJ
gujaf-383	187	35	contextual	contextual	ADJ
gujaf-383	187	36	adaptation	adaptation	NOUN
gujaf-383	187	37	of	of	ADP
gujaf-383	187	38	predictive	predictive	ADJ
gujaf-383	187	39	models	model	NOUN
gujaf-383	187	40	.	.	PUNCT
gujaf-383	188	1	this	this	DET
gujaf-383	188	2	approach	approach	NOUN
gujaf-383	188	3	is	be	AUX
gujaf-383	188	4	essential	essential	ADJ
gujaf-383	188	5	to	to	PART
gujaf-383	188	6	ensure	ensure	VERB
gujaf-383	188	7	that	that	SCONJ
gujaf-383	188	8	financial	financial	ADJ
gujaf-383	188	9	institutions	institution	NOUN
gujaf-383	188	10	and	and	CCONJ
gujaf-383	188	11	regulatory	regulatory	ADJ
gujaf-383	188	12	bodies	body	NOUN
gujaf-383	188	13	are	be	AUX
gujaf-383	188	14	equipped	equip	VERB
gujaf-383	188	15	with	with	ADP
gujaf-383	188	16	accurate	accurate	ADJ
gujaf-383	188	17	,	,	PUNCT
gujaf-383	188	18	timely	timely	ADJ
gujaf-383	188	19	,	,	PUNCT
gujaf-383	188	20	and	and	CCONJ
gujaf-383	188	21	actionable	actionable	ADJ
gujaf-383	188	22	risk	risk	NOUN
gujaf-383	188	23	assessment	assessment	NOUN
gujaf-383	188	24	tools	tool	NOUN
gujaf-383	188	25	to	to	PART
gujaf-383	188	26	safeguard	safeguard	VERB
gujaf-383	188	27	economic	economic	ADJ
gujaf-383	188	28	stability	stability	NOUN
gujaf-383	188	29	and	and	CCONJ
gujaf-383	188	30	foster	foster	ADJ
gujaf-383	188	31	sustainable	sustainable	ADJ
gujaf-383	188	32	growth	growth	NOUN
gujaf-383	188	33	.	.	PUNCT
gujaf-383	189	1	references	reference	NOUN
gujaf-383	189	2	adeyemi	adeyemi	ADV
gujaf-383	189	3	,	,	PUNCT
gujaf-383	189	4	s.	s.	PROPN
gujaf-383	189	5	b.	b.	PROPN
gujaf-383	189	6	,	,	PUNCT
gujaf-383	189	7	&	&	CCONJ
gujaf-383	189	8	fagbemi	fagbemi	PROPN
gujaf-383	189	9	,	,	PUNCT
gujaf-383	189	10	t.	t.	PROPN
gujaf-383	189	11	o.	o.	PROPN
gujaf-383	189	12	(	(	PUNCT
gujaf-383	189	13	2019	2019	NUM
gujaf-383	189	14	)	)	PUNCT
gujaf-383	189	15	.	.	PUNCT
gujaf-383	190	1	financial	financial	ADJ
gujaf-383	190	2	distress	distress	NOUN
gujaf-383	190	3	prediction	prediction	NOUN
gujaf-383	190	4	models	model	NOUN
gujaf-383	190	5	:	:	PUNCT
gujaf-383	190	6	a	a	DET
gujaf-383	190	7	review	review	NOUN
gujaf-383	190	8	of	of	ADP
gujaf-383	190	9	empirical	empirical	ADJ
gujaf-383	190	10	evidence	evidence	NOUN
gujaf-383	190	11	in	in	ADP
gujaf-383	190	12	the	the	DET
gujaf-383	190	13	nigerian	nigerian	ADJ
gujaf-383	190	14	context	context	NOUN
gujaf-383	190	15	.	.	PUNCT
gujaf-383	191	1	journal	journal	NOUN
gujaf-383	191	2	of	of	ADP
gujaf-383	191	3	accounting	accounting	NOUN
gujaf-383	191	4	and	and	CCONJ
gujaf-383	191	5	taxation	taxation	NOUN
gujaf-383	191	6	,	,	PUNCT
gujaf-383	191	7	11(2	11(2	NOUN
gujaf-383	191	8	)	)	PUNCT
gujaf-383	191	9	,	,	PUNCT
gujaf-383	191	10	25–36	25–36	NUM
gujaf-383	191	11	.	.	PUNCT
gujaf-383	192	1	https://doi.org/10.5897/jat2018.0310	https://doi.org/10.5897/jat2018.0310	PROPN
gujaf-383	192	2	agarwal	agarwal	PROPN
gujaf-383	192	3	,	,	PUNCT
gujaf-383	192	4	v.	v.	PROPN
gujaf-383	192	5	,	,	PUNCT
gujaf-383	192	6	&	&	CCONJ
gujaf-383	192	7	taffler	taffler	PROPN
gujaf-383	192	8	,	,	PUNCT
gujaf-383	192	9	r.	r.	PROPN
gujaf-383	192	10	j.	j.	PROPN
gujaf-383	192	11	(	(	PUNCT
gujaf-383	192	12	2021	2021	NUM
gujaf-383	192	13	)	)	PUNCT
gujaf-383	192	14	.	.	PUNCT
gujaf-383	193	1	twenty	twenty	NUM
gujaf-383	193	2	-	-	PUNCT
gujaf-383	193	3	five	five	NUM
gujaf-383	193	4	years	year	NOUN
gujaf-383	193	5	of	of	ADP
gujaf-383	193	6	the	the	DET
gujaf-383	193	7	taffler	taffler	PROPN
gujaf-383	193	8	z	z	PROPN
gujaf-383	193	9	-	-	PUNCT
gujaf-383	193	10	score	score	NOUN
gujaf-383	193	11	model	model	NOUN
gujaf-383	193	12	:	:	PUNCT
gujaf-383	193	13	a	a	DET
gujaf-383	193	14	review	review	NOUN
gujaf-383	193	15	and	and	CCONJ
gujaf-383	193	16	implications	implication	NOUN
gujaf-383	193	17	.	.	PUNCT
gujaf-383	194	1	accounting	accounting	NOUN
gujaf-383	194	2	and	and	CCONJ
gujaf-383	194	3	business	business	NOUN
gujaf-383	194	4	research	research	NOUN
gujaf-383	194	5	,	,	PUNCT
gujaf-383	194	6	51(5	51(5	NUM
gujaf-383	194	7	)	)	PUNCT
gujaf-383	194	8	,	,	PUNCT
gujaf-383	194	9	555–580	555–580	NUM
gujaf-383	194	10	.	.	PUNCT
gujaf-383	195	1	https://doi.org/10.1080/00014788.2021.1934891	https://doi.org/10.1080/00014788.2021.1934891	NOUN
gujaf-383	196	1	akingunola	akingunola	PROPN
gujaf-383	196	2	,	,	PUNCT
gujaf-383	196	3	r.	r.	PROPN
gujaf-383	196	4	o.	o.	PROPN
gujaf-383	196	5	,	,	PUNCT
gujaf-383	196	6	&	&	CCONJ
gujaf-383	196	7	ijaiya	ijaiya	PROPN
gujaf-383	196	8	,	,	PUNCT
gujaf-383	196	9	m.	m.	NOUN
gujaf-383	196	10	a.	a.	NOUN
gujaf-383	196	11	(	(	PUNCT
gujaf-383	196	12	2019	2019	NUM
gujaf-383	196	13	)	)	PUNCT
gujaf-383	196	14	.	.	PUNCT
gujaf-383	197	1	corporate	corporate	ADJ
gujaf-383	197	2	governance	governance	NOUN
gujaf-383	197	3	and	and	CCONJ
gujaf-383	197	4	financial	financial	ADJ
gujaf-383	197	5	reporting	reporting	NOUN
gujaf-383	197	6	quality	quality	NOUN
gujaf-383	197	7	of	of	ADP
gujaf-383	197	8	quoted	quote	VERB
gujaf-383	197	9	firms	firm	NOUN
gujaf-383	197	10	in	in	ADP
gujaf-383	197	11	nigeria	nigeria	PROPN
gujaf-383	197	12	.	.	PUNCT
gujaf-383	198	1	accounting	accounting	NOUN
gujaf-383	198	2	and	and	CCONJ
gujaf-383	198	3	finance	finance	NOUN
gujaf-383	198	4	research	research	NOUN
gujaf-383	198	5	,	,	PUNCT
gujaf-383	198	6	8(2	8(2	NUM
gujaf-383	198	7	)	)	PUNCT
gujaf-383	198	8	,	,	PUNCT
gujaf-383	198	9	15–26	15–26	NUM
gujaf-383	198	10	.	.	PUNCT
gujaf-383	199	1	https://doi.org/10.5430/afr.v8n2p15	https://doi.org/10.5430/afr.v8n2p15	PROPN
gujaf-383	199	2	altman	altman	PROPN
gujaf-383	199	3	,	,	PUNCT
gujaf-383	199	4	e.	e.	PROPN
gujaf-383	199	5	i.	i.	PROPN
gujaf-383	199	6	(	(	PUNCT
gujaf-383	199	7	1968	1968	NUM
gujaf-383	199	8	)	)	PUNCT
gujaf-383	199	9	.	.	PUNCT
gujaf-383	200	1	financial	financial	ADJ
gujaf-383	200	2	ratios	ratio	NOUN
gujaf-383	200	3	,	,	PUNCT
gujaf-383	200	4	discriminant	discriminant	ADJ
gujaf-383	200	5	analysis	analysis	NOUN
gujaf-383	200	6	and	and	CCONJ
gujaf-383	200	7	the	the	DET
gujaf-383	200	8	prediction	prediction	NOUN
gujaf-383	200	9	of	of	ADP
gujaf-383	200	10	corporate	corporate	ADJ
gujaf-383	200	11	bankruptcy	bankruptcy	NOUN
gujaf-383	200	12	.	.	PUNCT
gujaf-383	201	1	the	the	DET
gujaf-383	201	2	journal	journal	PROPN
gujaf-383	201	3	of	of	ADP
gujaf-383	201	4	finance	finance	NOUN
gujaf-383	201	5	,	,	PUNCT
gujaf-383	201	6	23(4	23(4	NOUN
gujaf-383	201	7	)	)	PUNCT
gujaf-383	201	8	,	,	PUNCT
gujaf-383	201	9	589–609	589–609	NUM
gujaf-383	201	10	.	.	PUNCT
gujaf-383	202	1	https://doi.org/10.2307/2978933	https://doi.org/10.2307/2978933	PROPN
gujaf-383	202	2	altman	altman	PROPN
gujaf-383	202	3	,	,	PUNCT
gujaf-383	202	4	e.	e.	PROPN
gujaf-383	202	5	i.	i.	PROPN
gujaf-383	202	6	,	,	PUNCT
gujaf-383	202	7	&	&	CCONJ
gujaf-383	202	8	hotchkiss	hotchkiss	PROPN
gujaf-383	202	9	,	,	PUNCT
gujaf-383	202	10	e.	e.	PROPN
gujaf-383	202	11	(	(	PUNCT
gujaf-383	202	12	2020	2020	NUM
gujaf-383	202	13	)	)	PUNCT
gujaf-383	202	14	.	.	PUNCT
gujaf-383	203	1	corporate	corporate	ADJ
gujaf-383	203	2	financial	financial	ADJ
gujaf-383	203	3	distress	distress	NOUN
gujaf-383	203	4	and	and	CCONJ
gujaf-383	203	5	bankruptcy	bankruptcy	NOUN
gujaf-383	203	6	:	:	PUNCT
gujaf-383	203	7	predict	predict	VERB
gujaf-383	203	8	and	and	CCONJ
gujaf-383	203	9	avoid	avoid	VERB
gujaf-383	203	10	bankruptcy	bankruptcy	NOUN
gujaf-383	203	11	,	,	PUNCT
gujaf-383	203	12	analyze	analyze	VERB
gujaf-383	203	13	and	and	CCONJ
gujaf-383	203	14	invest	invest	VERB
gujaf-383	203	15	in	in	ADP
gujaf-383	203	16	distressed	distressed	ADJ
gujaf-383	203	17	debt	debt	NOUN
gujaf-383	203	18	(	(	PUNCT
gujaf-383	203	19	4th	4th	ADJ
gujaf-383	203	20	ed	ed	NOUN
gujaf-383	203	21	.	.	PUNCT
gujaf-383	203	22	)	)	PUNCT
gujaf-383	203	23	.	.	PUNCT
gujaf-383	204	1	wiley	wiley	PROPN
gujaf-383	204	2	.	.	PUNCT
gujaf-383	205	1	altman	altman	PROPN
gujaf-383	205	2	,	,	PUNCT
gujaf-383	205	3	e.	e.	PROPN
gujaf-383	205	4	i.	i.	PROPN
gujaf-383	205	5	,	,	PUNCT
gujaf-383	205	6	&	&	CCONJ
gujaf-383	205	7	sabato	sabato	PROPN
gujaf-383	205	8	,	,	PUNCT
gujaf-383	205	9	g.	g.	PROPN
gujaf-383	205	10	(	(	PUNCT
gujaf-383	205	11	2017	2017	NUM
gujaf-383	205	12	)	)	PUNCT
gujaf-383	205	13	.	.	PUNCT
gujaf-383	206	1	modelling	model	VERB
gujaf-383	206	2	credit	credit	NOUN
gujaf-383	206	3	risk	risk	NOUN
gujaf-383	206	4	for	for	ADP
gujaf-383	206	5	smes	sme	NOUN
gujaf-383	206	6	:	:	PUNCT
gujaf-383	206	7	evidence	evidence	NOUN
gujaf-383	206	8	from	from	ADP
gujaf-383	206	9	the	the	DET
gujaf-383	206	10	us	us	PROPN
gujaf-383	206	11	market	market	NOUN
gujaf-383	206	12	.	.	PUNCT
gujaf-383	207	1	abacus	abacus	PROPN
gujaf-383	207	2	,	,	PUNCT
gujaf-383	207	3	53(1	53(1	PROPN
gujaf-383	207	4	)	)	PUNCT
gujaf-383	207	5	,	,	PUNCT
gujaf-383	207	6	94–117	94–117	NUM
gujaf-383	207	7	.	.	PUNCT
gujaf-383	207	8	https://doi.org/10.1111/abac.12100	https://doi.org/10.1111/abac.12100	PROPN
gujaf-383	207	9	altman	altman	PROPN
gujaf-383	207	10	,	,	PUNCT
gujaf-383	207	11	e.	e.	PROPN
gujaf-383	207	12	i.	i.	PROPN
gujaf-383	207	13	,	,	PUNCT
gujaf-383	207	14	brady	brady	PROPN
gujaf-383	207	15	,	,	PUNCT
gujaf-383	207	16	b.	b.	PROPN
gujaf-383	207	17	,	,	PUNCT
gujaf-383	207	18	resti	resti	PROPN
gujaf-383	207	19	,	,	PUNCT
gujaf-383	207	20	a.	a.	NOUN
gujaf-383	207	21	,	,	PUNCT
gujaf-383	207	22	&	&	CCONJ
gujaf-383	207	23	sironi	sironi	PROPN
gujaf-383	207	24	,	,	PUNCT
gujaf-383	207	25	a.	a.	NOUN
gujaf-383	207	26	(	(	PUNCT
gujaf-383	207	27	2019	2019	NUM
gujaf-383	207	28	)	)	PUNCT
gujaf-383	207	29	.	.	PUNCT
gujaf-383	208	1	the	the	DET
gujaf-383	208	2	link	link	NOUN
gujaf-383	208	3	between	between	ADP
gujaf-383	208	4	default	default	NOUN
gujaf-383	208	5	and	and	CCONJ
gujaf-383	208	6	recovery	recovery	NOUN
gujaf-383	208	7	rates	rate	NOUN
gujaf-383	208	8	:	:	PUNCT
gujaf-383	208	9	theory	theory	NOUN
gujaf-383	208	10	,	,	PUNCT
gujaf-383	208	11	empirical	empirical	ADJ
gujaf-383	208	12	evidence	evidence	NOUN
gujaf-383	208	13	,	,	PUNCT
gujaf-383	208	14	and	and	CCONJ
gujaf-383	208	15	implications	implication	NOUN
gujaf-383	208	16	.	.	PUNCT
gujaf-383	209	1	journal	journal	NOUN
gujaf-383	209	2	of	of	ADP
gujaf-383	209	3	business	business	NOUN
gujaf-383	209	4	finance	finance	PROPN
gujaf-383	209	5	&	&	CCONJ
gujaf-383	209	6	accounting	accounting	PROPN
gujaf-383	209	7	,	,	PUNCT
gujaf-383	209	8	46(5	46(5	PROPN
gujaf-383	209	9	-	-	PUNCT
gujaf-383	209	10	6	6	NUM
gujaf-383	209	11	)	)	PUNCT
gujaf-383	209	12	,	,	PUNCT
gujaf-383	209	13	659–687	659–687	NUM
gujaf-383	209	14	.	.	PUNCT
gujaf-383	210	1	https://doi.org/10.1111/jbfa.12327	https://doi.org/10.1111/jbfa.12327	PROPN
gujaf-383	210	2	altman	altman	PROPN
gujaf-383	210	3	,	,	PUNCT
gujaf-383	210	4	e.	e.	PROPN
gujaf-383	210	5	i.	i.	PROPN
gujaf-383	210	6	,	,	PUNCT
gujaf-383	210	7	hartzell	hartzell	PROPN
gujaf-383	210	8	,	,	PUNCT
gujaf-383	210	9	j.	j.	PROPN
gujaf-383	210	10	c.	c.	PROPN
gujaf-383	210	11	,	,	PUNCT
gujaf-383	210	12	&	&	CCONJ
gujaf-383	210	13	peck	peck	PROPN
gujaf-383	210	14	,	,	PUNCT
gujaf-383	210	15	m.	m.	NOUN
gujaf-383	210	16	j.	j.	PROPN
gujaf-383	210	17	(	(	PUNCT
gujaf-383	210	18	2018	2018	NUM
gujaf-383	210	19	)	)	PUNCT
gujaf-383	210	20	.	.	PUNCT
gujaf-383	211	1	emerging	emerge	VERB
gujaf-383	211	2	market	market	NOUN
gujaf-383	211	3	corporate	corporate	ADJ
gujaf-383	211	4	distress	distress	NOUN
gujaf-383	211	5	:	:	PUNCT
gujaf-383	211	6	predictability	predictability	NOUN
gujaf-383	211	7	and	and	CCONJ
gujaf-383	211	8	policy	policy	NOUN
gujaf-383	211	9	implications	implication	NOUN
gujaf-383	211	10	.	.	PUNCT
gujaf-383	212	1	journal	journal	NOUN
gujaf-383	212	2	of	of	ADP
gujaf-383	212	3	financial	financial	ADJ
gujaf-383	212	4	stability	stability	NOUN
gujaf-383	212	5	,	,	PUNCT
gujaf-383	212	6	35	35	NUM
gujaf-383	212	7	,	,	PUNCT
gujaf-383	212	8	59–71	59–71	NUM
gujaf-383	212	9	.	.	PUNCT
gujaf-383	213	1	https://doi.org/10.1016/j.jfs.2017.11.001	https://doi.org/10.1016/j.jfs.2017.11.001	PROPN
gujaf-383	213	2	altman	altman	PROPN
gujaf-383	213	3	,	,	PUNCT
gujaf-383	213	4	e.	e.	PROPN
gujaf-383	213	5	i.	i.	PROPN
gujaf-383	213	6	,	,	PUNCT
gujaf-383	213	7	marco	marco	PROPN
gujaf-383	213	8	,	,	PUNCT
gujaf-383	213	9	g.	g.	PROPN
gujaf-383	213	10	,	,	PUNCT
gujaf-383	213	11	&	&	CCONJ
gujaf-383	213	12	varetto	varetto	PROPN
gujaf-383	213	13	,	,	PUNCT
gujaf-383	213	14	f.	f.	PROPN
gujaf-383	213	15	(	(	PUNCT
gujaf-383	213	16	2019	2019	NUM
gujaf-383	213	17	)	)	PUNCT
gujaf-383	213	18	.	.	PUNCT
gujaf-383	214	1	corporate	corporate	ADJ
gujaf-383	214	2	distress	distress	NOUN
gujaf-383	214	3	diagnosis	diagnosis	NOUN
gujaf-383	214	4	:	:	PUNCT
gujaf-383	214	5	comparisons	comparison	NOUN
gujaf-383	214	6	using	use	VERB
gujaf-383	214	7	linear	linear	PROPN
gujaf-383	214	8	discriminant	discriminant	ADJ
gujaf-383	214	9	analysis	analysis	NOUN
gujaf-383	214	10	and	and	CCONJ
gujaf-383	214	11	neural	neural	ADJ
gujaf-383	214	12	networks	network	NOUN
gujaf-383	214	13	(	(	PUNCT
gujaf-383	214	14	the	the	DET
gujaf-383	214	15	italian	italian	ADJ
gujaf-383	214	16	experience	experience	NOUN
gujaf-383	214	17	)	)	PUNCT
gujaf-383	214	18	.	.	PUNCT
gujaf-383	215	1	journal	journal	PROPN
gujaf-383	215	2	of	of	ADP
gujaf-383	215	3	banking	banking	NOUN
gujaf-383	215	4	&	&	CCONJ
gujaf-383	215	5	finance	finance	PROPN
gujaf-383	215	6	,	,	PUNCT
gujaf-383	215	7	26(6	26(6	NUM
gujaf-383	215	8	)	)	PUNCT
gujaf-383	215	9	,	,	PUNCT
gujaf-383	215	10	1077–1107	1077–1107	NUM
gujaf-383	215	11	.	.	PUNCT
gujaf-383	216	1	https://doi.org/10.1016/s0378-4266(01)00141-4	https://doi.org/10.1016/s0378-4266(01)00141-4	PROPN
gujaf-383	216	2	gusau	gusau	PROPN
gujaf-383	216	3	journal	journal	NOUN
gujaf-383	216	4	of	of	ADP
gujaf-383	216	5	accounting	accounting	NOUN
gujaf-383	216	6	and	and	CCONJ
gujaf-383	216	7	finance	finance	NOUN
gujaf-383	216	8	,	,	PUNCT
gujaf-383	216	9	vol.6	vol.6	PROPN
gujaf-383	216	10	,	,	PUNCT
gujaf-383	216	11	issue	issue	NOUN
gujaf-383	216	12	1	1	NUM
gujaf-383	216	13	,	,	PUNCT
gujaf-383	216	14	april	april	PROPN
gujaf-383	216	15	,	,	PUNCT
gujaf-383	216	16	2025	2025	NUM
gujaf-383	216	17	267	267	NUM
gujaf-383	216	18	barberis	barberi	NOUN
gujaf-383	216	19	,	,	PUNCT
gujaf-383	216	20	n.	n.	NOUN
gujaf-383	216	21	,	,	PUNCT
gujaf-383	216	22	&	&	CCONJ
gujaf-383	216	23	thaler	thaler	PROPN
gujaf-383	216	24	,	,	PUNCT
gujaf-383	216	25	r.	r.	PROPN
gujaf-383	216	26	(	(	PUNCT
gujaf-383	216	27	2003	2003	NUM
gujaf-383	216	28	)	)	PUNCT
gujaf-383	216	29	.	.	PUNCT
gujaf-383	217	1	a	a	DET
gujaf-383	217	2	survey	survey	NOUN
gujaf-383	217	3	of	of	ADP
gujaf-383	217	4	behavioral	behavioral	ADJ
gujaf-383	217	5	finance	finance	NOUN
gujaf-383	217	6	.	.	PUNCT
gujaf-383	218	1	in	in	ADP
gujaf-383	218	2	handbook	handbook	NOUN
gujaf-383	218	3	of	of	ADP
gujaf-383	218	4	the	the	DET
gujaf-383	218	5	economics	economic	NOUN
gujaf-383	218	6	of	of	ADP
gujaf-383	218	7	finance	finance	NOUN
gujaf-383	218	8	(	(	PUNCT
gujaf-383	218	9	vol	vol	NOUN
gujaf-383	218	10	.	.	PROPN
gujaf-383	218	11	1	1	NUM
gujaf-383	218	12	,	,	PUNCT
gujaf-383	218	13	pp	pp	ADJ
gujaf-383	218	14	.	.	PUNCT
gujaf-383	218	15	1053–1128	1053–1128	NUM
gujaf-383	218	16	)	)	PUNCT
gujaf-383	218	17	.	.	PUNCT
gujaf-383	219	1	elsevier	elsevier	NOUN
gujaf-383	219	2	.	.	PUNCT
gujaf-383	220	1	https://doi.org/10.1016/s15740102(03)01027-6	https://doi.org/10.1016/s15740102(03)01027-6	PROPN
gujaf-383	220	2	beaver	beaver	PROPN
gujaf-383	220	3	,	,	PUNCT
gujaf-383	220	4	w.	w.	PROPN
gujaf-383	220	5	h.	h.	PROPN
gujaf-383	220	6	(	(	PUNCT
gujaf-383	220	7	2013	2013	NUM
gujaf-383	220	8	)	)	PUNCT
gujaf-383	220	9	.	.	PUNCT
gujaf-383	221	1	financial	financial	ADJ
gujaf-383	221	2	ratios	ratio	NOUN
gujaf-383	221	3	as	as	ADP
gujaf-383	221	4	predictors	predictor	NOUN
gujaf-383	221	5	of	of	ADP
gujaf-383	221	6	failure	failure	NOUN
gujaf-383	221	7	.	.	PUNCT
gujaf-383	222	1	journal	journal	NOUN
gujaf-383	222	2	of	of	ADP
gujaf-383	222	3	accounting	accounting	NOUN
gujaf-383	222	4	research	research	NOUN
gujaf-383	222	5	,	,	PUNCT
gujaf-383	222	6	4	4	NUM
gujaf-383	222	7	,	,	PUNCT
gujaf-383	222	8	71–111	71–111	PROPN
gujaf-383	222	9	.	.	PUNCT
gujaf-383	222	10	https://doi.org/10.2307/2490171	https://doi.org/10.2307/2490171	PROPN
gujaf-383	223	1	beaver	beaver	PROPN
gujaf-383	223	2	,	,	PUNCT
gujaf-383	223	3	w.	w.	PROPN
gujaf-383	223	4	h.	h.	PROPN
gujaf-383	223	5	,	,	PUNCT
gujaf-383	223	6	correia	correia	PROPN
gujaf-383	223	7	,	,	PUNCT
gujaf-383	223	8	m.	m.	NOUN
gujaf-383	223	9	,	,	PUNCT
gujaf-383	223	10	&	&	CCONJ
gujaf-383	223	11	mcnichols	mcnichols	PROPN
gujaf-383	223	12	,	,	PUNCT
gujaf-383	223	13	m.	m.	PROPN
gujaf-383	223	14	f.	f.	PROPN
gujaf-383	223	15	(	(	PUNCT
gujaf-383	223	16	2021	2021	NUM
gujaf-383	223	17	)	)	PUNCT
gujaf-383	223	18	.	.	PUNCT
gujaf-383	224	1	market	market	NOUN
gujaf-383	224	2	-	-	PUNCT
gujaf-383	224	3	based	base	VERB
gujaf-383	224	4	bankruptcy	bankruptcy	NOUN
gujaf-383	224	5	prediction	prediction	NOUN
gujaf-383	224	6	models	model	NOUN
gujaf-383	224	7	:	:	PUNCT
gujaf-383	224	8	an	an	DET
gujaf-383	224	9	empirical	empirical	ADJ
gujaf-383	224	10	review	review	NOUN
gujaf-383	224	11	.	.	PUNCT
gujaf-383	225	1	journal	journal	PROPN
gujaf-383	225	2	of	of	ADP
gujaf-383	225	3	accounting	accounting	NOUN
gujaf-383	225	4	and	and	CCONJ
gujaf-383	225	5	economics	economic	NOUN
gujaf-383	225	6	,	,	PUNCT
gujaf-383	225	7	72(1	72(1	NOUN
gujaf-383	225	8	)	)	PUNCT
gujaf-383	225	9	,	,	PUNCT
gujaf-383	225	10	101400	101400	NUM
gujaf-383	225	11	.	.	PUNCT
gujaf-383	226	1	https://doi.org/10.1016/j.jacceco.2021.101400	https://doi.org/10.1016/j.jacceco.2021.101400	PROPN
gujaf-383	226	2	beaver	beaver	PROPN
gujaf-383	226	3	,	,	PUNCT
gujaf-383	226	4	w.	w.	PROPN
gujaf-383	226	5	h.	h.	PROPN
gujaf-383	226	6	,	,	PUNCT
gujaf-383	226	7	mcnichols	mcnichols	PROPN
gujaf-383	226	8	,	,	PUNCT
gujaf-383	226	9	m.	m.	PROPN
gujaf-383	226	10	f.	f.	PROPN
gujaf-383	226	11	,	,	PUNCT
gujaf-383	226	12	&	&	CCONJ
gujaf-383	226	13	rhie	rhie	PROPN
gujaf-383	226	14	,	,	PUNCT
gujaf-383	226	15	j.	j.	PROPN
gujaf-383	226	16	w.	w.	PROPN
gujaf-383	226	17	(	(	PUNCT
gujaf-383	226	18	2018	2018	NUM
gujaf-383	226	19	)	)	PUNCT
gujaf-383	226	20	.	.	PUNCT
gujaf-383	227	1	have	have	AUX
gujaf-383	227	2	financial	financial	ADJ
gujaf-383	227	3	statements	statement	NOUN
gujaf-383	227	4	become	become	VERB
gujaf-383	227	5	less	less	ADV
gujaf-383	227	6	informative	informative	ADJ
gujaf-383	227	7	?	?	PUNCT
gujaf-383	228	1	evidence	evidence	NOUN
gujaf-383	228	2	from	from	ADP
gujaf-383	228	3	the	the	DET
gujaf-383	228	4	ability	ability	NOUN
gujaf-383	228	5	of	of	ADP
gujaf-383	228	6	financial	financial	ADJ
gujaf-383	228	7	ratios	ratio	NOUN
gujaf-383	228	8	to	to	PART
gujaf-383	228	9	predict	predict	VERB
gujaf-383	228	10	bankruptcy	bankruptcy	NOUN
gujaf-383	228	11	.	.	PUNCT
gujaf-383	229	1	review	review	NOUN
gujaf-383	229	2	of	of	ADP
gujaf-383	229	3	accounting	accounting	NOUN
gujaf-383	229	4	studies	study	NOUN
gujaf-383	229	5	,	,	PUNCT
gujaf-383	229	6	23(3	23(3	NUM
gujaf-383	229	7	)	)	PUNCT
gujaf-383	229	8	,	,	PUNCT
gujaf-383	229	9	1092–1124	1092–1124	NUM
gujaf-383	229	10	.	.	PUNCT
gujaf-383	229	11	https://doi.org/10.1007/s11142-018-9459-1	https://doi.org/10.1007/s11142-018-9459-1	NUM
gujaf-383	230	1	beaver	beaver	PROPN
gujaf-383	230	2	,	,	PUNCT
gujaf-383	230	3	w.	w.	PROPN
gujaf-383	230	4	,	,	PUNCT
gujaf-383	230	5	mcnichols	mcnichols	PROPN
gujaf-383	230	6	,	,	PUNCT
gujaf-383	230	7	m.	m.	NOUN
gujaf-383	230	8	,	,	PUNCT
gujaf-383	230	9	&	&	CCONJ
gujaf-383	230	10	rhie	rhie	NOUN
gujaf-383	230	11	,	,	PUNCT
gujaf-383	230	12	j.-w	j.-w	PROPN
gujaf-383	230	13	.	.	PUNCT
gujaf-383	231	1	(	(	PUNCT
gujaf-383	231	2	2018	2018	NUM
gujaf-383	231	3	)	)	PUNCT
gujaf-383	231	4	.	.	PUNCT
gujaf-383	232	1	have	have	AUX
gujaf-383	232	2	financial	financial	ADJ
gujaf-383	232	3	statements	statement	NOUN
gujaf-383	232	4	become	become	VERB
gujaf-383	232	5	less	less	ADV
gujaf-383	232	6	informative	informative	ADJ
gujaf-383	232	7	?	?	PUNCT
gujaf-383	233	1	evidence	evidence	NOUN
gujaf-383	233	2	from	from	ADP
gujaf-383	233	3	the	the	DET
gujaf-383	233	4	ability	ability	NOUN
gujaf-383	233	5	of	of	ADP
gujaf-383	233	6	financial	financial	ADJ
gujaf-383	233	7	ratios	ratio	NOUN
gujaf-383	233	8	to	to	PART
gujaf-383	233	9	predict	predict	VERB
gujaf-383	233	10	bankruptcy	bankruptcy	NOUN
gujaf-383	233	11	.	.	PUNCT
gujaf-383	234	1	review	review	NOUN
gujaf-383	234	2	of	of	ADP
gujaf-383	234	3	accounting	accounting	NOUN
gujaf-383	234	4	studies	study	NOUN
gujaf-383	234	5	,	,	PUNCT
gujaf-383	234	6	23(1	23(1	NUM
gujaf-383	234	7	)	)	PUNCT
gujaf-383	234	8	,	,	PUNCT
gujaf-383	234	9	1–25	1–25	PROPN
gujaf-383	234	10	.	.	PUNCT
gujaf-383	235	1	https://doi.org/10.1007/s11142-017-9417-8	https://doi.org/10.1007/s11142-017-9417-8	PROPN
gujaf-383	235	2	bellotti	bellotti	PROPN
gujaf-383	235	3	,	,	PUNCT
gujaf-383	235	4	t.	t.	PROPN
gujaf-383	235	5	,	,	PUNCT
gujaf-383	235	6	&	&	CCONJ
gujaf-383	235	7	crook	crook	PROPN
gujaf-383	235	8	,	,	PUNCT
gujaf-383	235	9	j.	j.	PROPN
gujaf-383	235	10	(	(	PUNCT
gujaf-383	235	11	2023	2023	NUM
gujaf-383	235	12	)	)	PUNCT
gujaf-383	235	13	.	.	PUNCT
gujaf-383	236	1	machine	machine	NOUN
gujaf-383	236	2	learning	learn	VERB
gujaf-383	236	3	for	for	ADP
gujaf-383	236	4	credit	credit	NOUN
gujaf-383	236	5	risk	risk	NOUN
gujaf-383	236	6	and	and	CCONJ
gujaf-383	236	7	bankruptcy	bankruptcy	NOUN
gujaf-383	236	8	prediction	prediction	NOUN
gujaf-383	236	9	:	:	PUNCT
gujaf-383	236	10	a	a	DET
gujaf-383	236	11	systematic	systematic	ADJ
gujaf-383	236	12	review	review	NOUN
gujaf-383	236	13	.	.	PUNCT
gujaf-383	237	1	european	european	PROPN
gujaf-383	237	2	journal	journal	PROPN
gujaf-383	237	3	of	of	ADP
gujaf-383	237	4	operational	operational	ADJ
gujaf-383	237	5	research	research	NOUN
gujaf-383	237	6	,	,	PUNCT
gujaf-383	237	7	310(2	310(2	NUM
gujaf-383	237	8	)	)	PUNCT
gujaf-383	237	9	,	,	PUNCT
gujaf-383	237	10	585–600	585–600	NUM
gujaf-383	237	11	.	.	PUNCT
gujaf-383	238	1	https://doi.org/10.1016/j.ejor.2022.11.022	https://doi.org/10.1016/j.ejor.2022.11.022	PROPN
gujaf-383	238	2	bharath	bharath	NOUN
gujaf-383	238	3	,	,	PUNCT
gujaf-383	238	4	s.	s.	PROPN
gujaf-383	238	5	t.	t.	PROPN
gujaf-383	238	6	,	,	PUNCT
gujaf-383	238	7	&	&	CCONJ
gujaf-383	238	8	shumway	shumway	PROPN
gujaf-383	238	9	,	,	PUNCT
gujaf-383	238	10	t.	t.	PROPN
gujaf-383	238	11	(	(	PUNCT
gujaf-383	238	12	2008	2008	NUM
gujaf-383	238	13	)	)	PUNCT
gujaf-383	238	14	.	.	PUNCT
gujaf-383	239	1	forecasting	forecasting	NOUN
gujaf-383	239	2	default	default	NOUN
gujaf-383	239	3	with	with	ADP
gujaf-383	239	4	the	the	DET
gujaf-383	239	5	merton	merton	ADJ
gujaf-383	239	6	distance	distance	NOUN
gujaf-383	239	7	to	to	PART
gujaf-383	239	8	default	default	NOUN
gujaf-383	239	9	model	model	NOUN
gujaf-383	239	10	.	.	PUNCT
gujaf-383	240	1	review	review	NOUN
gujaf-383	240	2	of	of	ADP
gujaf-383	240	3	financial	financial	ADJ
gujaf-383	240	4	studies	study	NOUN
gujaf-383	240	5	,	,	PUNCT
gujaf-383	240	6	21(3	21(3	NUM
gujaf-383	240	7	)	)	PUNCT
gujaf-383	240	8	,	,	PUNCT
gujaf-383	240	9	1339–1369	1339–1369	NUM
gujaf-383	240	10	.	.	PUNCT
gujaf-383	241	1	https://doi.org/10.1093/rfs/hhm049	https://doi.org/10.1093/rfs/hhm049	PROPN
gujaf-383	241	2	chen	chen	PROPN
gujaf-383	241	3	,	,	PUNCT
gujaf-383	241	4	l.	l.	PROPN
gujaf-383	241	5	,	,	PUNCT
gujaf-383	241	6	&	&	CCONJ
gujaf-383	241	7	liu	liu	PROPN
gujaf-383	241	8	,	,	PUNCT
gujaf-383	241	9	q.	q.	PROPN
gujaf-383	241	10	(	(	PUNCT
gujaf-383	241	11	2023	2023	NUM
gujaf-383	241	12	)	)	PUNCT
gujaf-383	241	13	.	.	PUNCT
gujaf-383	242	1	interpretability	interpretability	NOUN
gujaf-383	242	2	challenges	challenge	NOUN
gujaf-383	242	3	in	in	ADP
gujaf-383	242	4	bankruptcy	bankruptcy	NOUN
gujaf-383	242	5	prediction	prediction	NOUN
gujaf-383	242	6	:	:	PUNCT
gujaf-383	242	7	balancing	balance	VERB
gujaf-383	242	8	accuracy	accuracy	NOUN
gujaf-383	242	9	and	and	CCONJ
gujaf-383	242	10	transparency	transparency	NOUN
gujaf-383	242	11	.	.	PUNCT
gujaf-383	243	1	expert	expert	NOUN
gujaf-383	243	2	systems	system	NOUN
gujaf-383	243	3	with	with	ADP
gujaf-383	243	4	applications	application	NOUN
gujaf-383	243	5	,	,	PUNCT
gujaf-383	243	6	211	211	NUM
gujaf-383	243	7	,	,	PUNCT
gujaf-383	243	8	118527	118527	NUM
gujaf-383	243	9	.	.	PUNCT
gujaf-383	244	1	https://doi.org/10.1016/j.eswa.2022.118527	https://doi.org/10.1016/j.eswa.2022.118527	PROPN
gujaf-383	244	2	chen	chen	PROPN
gujaf-383	244	3	,	,	PUNCT
gujaf-383	244	4	t.	t.	PROPN
gujaf-383	244	5	,	,	PUNCT
gujaf-383	244	6	chen	chen	PROPN
gujaf-383	244	7	,	,	PUNCT
gujaf-383	244	8	j.	j.	PROPN
gujaf-383	244	9	,	,	PUNCT
gujaf-383	244	10	&	&	CCONJ
gujaf-383	244	11	lee	lee	PROPN
gujaf-383	244	12	,	,	PUNCT
gujaf-383	244	13	s.	s.	PROPN
gujaf-383	244	14	(	(	PUNCT
gujaf-383	244	15	2020	2020	NUM
gujaf-383	244	16	)	)	PUNCT
gujaf-383	244	17	.	.	PUNCT
gujaf-383	245	1	reassessing	reassess	VERB
gujaf-383	245	2	bankruptcy	bankruptcy	NOUN
gujaf-383	245	3	prediction	prediction	NOUN
gujaf-383	245	4	models	model	NOUN
gujaf-383	245	5	in	in	ADP
gujaf-383	245	6	the	the	DET
gujaf-383	245	7	chinese	chinese	ADJ
gujaf-383	245	8	market	market	NOUN
gujaf-383	245	9	.	.	PUNCT
gujaf-383	246	1	pacific	pacific	ADJ
gujaf-383	246	2	-	-	PUNCT
gujaf-383	246	3	basin	basin	NOUN
gujaf-383	246	4	finance	finance	NOUN
gujaf-383	246	5	journal	journal	NOUN
gujaf-383	246	6	,	,	PUNCT
gujaf-383	246	7	60	60	NUM
gujaf-383	246	8	,	,	PUNCT
gujaf-383	246	9	101283	101283	NUM
gujaf-383	246	10	.	.	PUNCT
gujaf-383	247	1	https://doi.org/10.1016/j.pacfin.2020.101283	https://doi.org/10.1016/j.pacfin.2020.101283	PROPN
gujaf-383	247	2	chen	chen	PROPN
gujaf-383	247	3	,	,	PUNCT
gujaf-383	247	4	y.	y.	PROPN
gujaf-383	247	5	,	,	PUNCT
gujaf-383	247	6	&	&	CCONJ
gujaf-383	247	7	lee	lee	PROPN
gujaf-383	247	8	,	,	PUNCT
gujaf-383	247	9	w.	w.	PROPN
gujaf-383	247	10	c.	c.	PROPN
gujaf-383	247	11	(	(	PUNCT
gujaf-383	247	12	2021	2021	NUM
gujaf-383	247	13	)	)	PUNCT
gujaf-383	247	14	.	.	PUNCT
gujaf-383	248	1	cross	cross	ADJ
gujaf-383	248	2	-	-	ADJ
gujaf-383	248	3	country	country	ADJ
gujaf-383	248	4	analysis	analysis	NOUN
gujaf-383	248	5	of	of	ADP
gujaf-383	248	6	bankruptcy	bankruptcy	NOUN
gujaf-383	248	7	prediction	prediction	NOUN
gujaf-383	248	8	models	model	NOUN
gujaf-383	248	9	:	:	PUNCT
gujaf-383	248	10	institutional	institutional	ADJ
gujaf-383	248	11	factors	factor	NOUN
gujaf-383	248	12	matter	matter	VERB
gujaf-383	248	13	.	.	PUNCT
gujaf-383	249	1	journal	journal	PROPN
gujaf-383	249	2	of	of	ADP
gujaf-383	249	3	international	international	ADJ
gujaf-383	249	4	financial	financial	ADJ
gujaf-383	249	5	markets	market	NOUN
gujaf-383	249	6	,	,	PUNCT
gujaf-383	249	7	institutions	institution	NOUN
gujaf-383	249	8	&	&	CCONJ
gujaf-383	249	9	money	money	NOUN
gujaf-383	249	10	,	,	PUNCT
gujaf-383	249	11	74	74	NUM
gujaf-383	249	12	,	,	PUNCT
gujaf-383	249	13	101340	101340	NUM
gujaf-383	249	14	.	.	PUNCT
gujaf-383	250	1	https://doi.org/10.1016/j.intfin.2021.101340	https://doi.org/10.1016/j.intfin.2021.101340	PROPN
gujaf-383	250	2	dechow	dechow	ADJ
gujaf-383	250	3	,	,	PUNCT
gujaf-383	250	4	p.	p.	NOUN
gujaf-383	250	5	m.	m.	NOUN
gujaf-383	250	6	,	,	PUNCT
gujaf-383	250	7	ge	ge	PROPN
gujaf-383	250	8	,	,	PUNCT
gujaf-383	250	9	w.	w.	PROPN
gujaf-383	250	10	,	,	PUNCT
gujaf-383	250	11	&	&	CCONJ
gujaf-383	250	12	schrand	schrand	PROPN
gujaf-383	250	13	,	,	PUNCT
gujaf-383	250	14	c.	c.	PROPN
gujaf-383	250	15	(	(	PUNCT
gujaf-383	250	16	2010	2010	NUM
gujaf-383	250	17	)	)	PUNCT
gujaf-383	250	18	.	.	PUNCT
gujaf-383	251	1	understanding	understand	VERB
gujaf-383	251	2	earnings	earning	NOUN
gujaf-383	251	3	quality	quality	NOUN
gujaf-383	251	4	:	:	PUNCT
gujaf-383	251	5	a	a	DET
gujaf-383	251	6	review	review	NOUN
gujaf-383	251	7	of	of	ADP
gujaf-383	251	8	the	the	DET
gujaf-383	251	9	proxies	proxy	NOUN
gujaf-383	251	10	,	,	PUNCT
gujaf-383	251	11	their	their	PRON
gujaf-383	251	12	determinants	determinant	NOUN
gujaf-383	251	13	and	and	CCONJ
gujaf-383	251	14	their	their	PRON
gujaf-383	251	15	consequences	consequence	NOUN
gujaf-383	251	16	.	.	PUNCT
gujaf-383	252	1	journal	journal	NOUN
gujaf-383	252	2	of	of	ADP
gujaf-383	252	3	accounting	accounting	NOUN
gujaf-383	252	4	and	and	CCONJ
gujaf-383	252	5	economics	economic	NOUN
gujaf-383	252	6	,	,	PUNCT
gujaf-383	252	7	50(2	50(2	NUM
gujaf-383	252	8	-	-	SYM
gujaf-383	252	9	3	3	NUM
gujaf-383	252	10	)	)	PUNCT
gujaf-383	252	11	,	,	PUNCT
gujaf-383	252	12	344–401	344–401	NUM
gujaf-383	252	13	.	.	PUNCT
gujaf-383	253	1	https://doi.org/10.1016/j.jacceco.2010.09.001	https://doi.org/10.1016/j.jacceco.2010.09.001	NOUN
gujaf-383	253	2	dichev	dichev	PROPN
gujaf-383	253	3	,	,	PUNCT
gujaf-383	253	4	i.	i.	PROPN
gujaf-383	253	5	d.	d.	PROPN
gujaf-383	253	6	,	,	PUNCT
gujaf-383	253	7	&	&	CCONJ
gujaf-383	253	8	piotroski	piotroski	PROPN
gujaf-383	253	9	,	,	PUNCT
gujaf-383	253	10	j.	j.	PROPN
gujaf-383	253	11	d.	d.	PROPN
gujaf-383	253	12	(	(	PUNCT
gujaf-383	253	13	2019	2019	NUM
gujaf-383	253	14	)	)	PUNCT
gujaf-383	253	15	.	.	PUNCT
gujaf-383	254	1	the	the	DET
gujaf-383	254	2	long	long	ADV
gujaf-383	254	3	-	-	PUNCT
gujaf-383	254	4	run	run	VERB
gujaf-383	254	5	stock	stock	NOUN
gujaf-383	254	6	returns	return	NOUN
gujaf-383	254	7	following	follow	VERB
gujaf-383	254	8	financial	financial	ADJ
gujaf-383	254	9	distress	distress	NOUN
gujaf-383	254	10	.	.	PUNCT
gujaf-383	255	1	journal	journal	PROPN
gujaf-383	255	2	of	of	ADP
gujaf-383	255	3	finance	finance	NOUN
gujaf-383	255	4	,	,	PUNCT
gujaf-383	255	5	74(4	74(4	NUM
gujaf-383	255	6	)	)	PUNCT
gujaf-383	255	7	,	,	PUNCT
gujaf-383	255	8	1997–2040	1997–2040	NUM
gujaf-383	255	9	.	.	PUNCT
gujaf-383	256	1	https://doi.org/10.1111/jofi.12851	https://doi.org/10.1111/jofi.12851	NOUN
gujaf-383	256	2	fama	fama	PROPN
gujaf-383	256	3	,	,	PUNCT
gujaf-383	256	4	e.	e.	PROPN
gujaf-383	256	5	f.	f.	PROPN
gujaf-383	256	6	(	(	PUNCT
gujaf-383	256	7	1970	1970	NUM
gujaf-383	256	8	)	)	PUNCT
gujaf-383	256	9	.	.	PUNCT
gujaf-383	257	1	efficient	efficient	ADJ
gujaf-383	257	2	capital	capital	NOUN
gujaf-383	257	3	markets	market	NOUN
gujaf-383	257	4	:	:	PUNCT
gujaf-383	257	5	a	a	DET
gujaf-383	257	6	review	review	NOUN
gujaf-383	257	7	of	of	ADP
gujaf-383	257	8	theory	theory	NOUN
gujaf-383	257	9	and	and	CCONJ
gujaf-383	257	10	empirical	empirical	ADJ
gujaf-383	257	11	work	work	NOUN
gujaf-383	257	12	.	.	PUNCT
gujaf-383	258	1	the	the	DET
gujaf-383	258	2	journal	journal	PROPN
gujaf-383	258	3	of	of	ADP
gujaf-383	258	4	finance	finance	NOUN
gujaf-383	258	5	,	,	PUNCT
gujaf-383	258	6	25(2	25(2	NUM
gujaf-383	258	7	)	)	PUNCT
gujaf-383	258	8	,	,	PUNCT
gujaf-383	258	9	383–417	383–417	NUM
gujaf-383	258	10	.	.	PUNCT
gujaf-383	259	1	https://doi.org/10.2307/2325486	https://doi.org/10.2307/2325486	PROPN
gujaf-383	259	2	francis	francis	PROPN
gujaf-383	259	3	,	,	PUNCT
gujaf-383	259	4	j.	j.	PROPN
gujaf-383	259	5	,	,	PUNCT
gujaf-383	259	6	lafond	lafond	PROPN
gujaf-383	259	7	,	,	PUNCT
gujaf-383	259	8	r.	r.	PROPN
gujaf-383	259	9	,	,	PUNCT
gujaf-383	259	10	olsson	olsson	PROPN
gujaf-383	259	11	,	,	PUNCT
gujaf-383	259	12	p.	p.	NOUN
gujaf-383	259	13	m.	m.	NOUN
gujaf-383	259	14	,	,	PUNCT
gujaf-383	259	15	&	&	CCONJ
gujaf-383	259	16	schipper	schipper	PROPN
gujaf-383	259	17	,	,	PUNCT
gujaf-383	259	18	k.	k.	PROPN
gujaf-383	259	19	(	(	PUNCT
gujaf-383	259	20	2013	2013	NUM
gujaf-383	259	21	)	)	PUNCT
gujaf-383	259	22	.	.	PUNCT
gujaf-383	260	1	the	the	DET
gujaf-383	260	2	market	market	NOUN
gujaf-383	260	3	pricing	pricing	NOUN
gujaf-383	260	4	of	of	ADP
gujaf-383	260	5	accruals	accrual	NOUN
gujaf-383	260	6	quality	quality	NOUN
gujaf-383	260	7	.	.	PUNCT
gujaf-383	261	1	journal	journal	NOUN
gujaf-383	261	2	of	of	ADP
gujaf-383	261	3	accounting	accounting	NOUN
gujaf-383	261	4	and	and	CCONJ
gujaf-383	261	5	economics	economic	NOUN
gujaf-383	261	6	,	,	PUNCT
gujaf-383	261	7	39(2	39(2	NUM
gujaf-383	261	8	)	)	PUNCT
gujaf-383	261	9	,	,	PUNCT
gujaf-383	261	10	295–327	295–327	NUM
gujaf-383	261	11	.	.	PUNCT
gujaf-383	262	1	https://doi.org/10.1016/j.jacceco.2013.01.002	https://doi.org/10.1016/j.jacceco.2013.01.002	NOUN
gujaf-383	262	2	gusau	gusau	ADJ
gujaf-383	262	3	journal	journal	NOUN
gujaf-383	262	4	of	of	ADP
gujaf-383	262	5	accounting	accounting	NOUN
gujaf-383	262	6	and	and	CCONJ
gujaf-383	262	7	finance	finance	NOUN
gujaf-383	262	8	,	,	PUNCT
gujaf-383	262	9	vol.6	vol.6	PROPN
gujaf-383	262	10	,	,	PUNCT
gujaf-383	262	11	issue	issue	NOUN
gujaf-383	262	12	1	1	NUM
gujaf-383	262	13	,	,	PUNCT
gujaf-383	262	14	april	april	PROPN
gujaf-383	262	15	,	,	PUNCT
gujaf-383	262	16	2025	2025	NUM
gujaf-383	262	17	268	268	NUM
gujaf-383	262	18	garcia	garcia	PROPN
gujaf-383	262	19	,	,	PUNCT
gujaf-383	262	20	m.	m.	NOUN
gujaf-383	262	21	,	,	PUNCT
gujaf-383	262	22	lu	lu	PROPN
gujaf-383	262	23	,	,	PUNCT
gujaf-383	262	24	y.	y.	PROPN
gujaf-383	262	25	,	,	PUNCT
gujaf-383	262	26	&	&	CCONJ
gujaf-383	262	27	wang	wang	PROPN
gujaf-383	262	28	,	,	PUNCT
gujaf-383	262	29	y.	y.	PROPN
gujaf-383	262	30	(	(	PUNCT
gujaf-383	262	31	2022	2022	NUM
gujaf-383	262	32	)	)	PUNCT
gujaf-383	262	33	.	.	PUNCT
gujaf-383	263	1	hybrid	hybrid	ADJ
gujaf-383	263	2	machine	machine	NOUN
gujaf-383	263	3	learning	learning	NOUN
gujaf-383	263	4	models	model	NOUN
gujaf-383	263	5	for	for	ADP
gujaf-383	263	6	bankruptcy	bankruptcy	NOUN
gujaf-383	263	7	prediction	prediction	NOUN
gujaf-383	263	8	in	in	ADP
gujaf-383	263	9	emerging	emerge	VERB
gujaf-383	263	10	markets	market	NOUN
gujaf-383	263	11	.	.	PUNCT
gujaf-383	264	1	journal	journal	NOUN
gujaf-383	264	2	of	of	ADP
gujaf-383	264	3	business	business	NOUN
gujaf-383	264	4	research	research	NOUN
gujaf-383	264	5	,	,	PUNCT
gujaf-383	264	6	144	144	NUM
gujaf-383	264	7	,	,	PUNCT
gujaf-383	264	8	344–355	344–355	NUM
gujaf-383	264	9	.	.	PUNCT
gujaf-383	265	1	https://doi.org/10.1016/j.jbusres.2022.01.013	https://doi.org/10.1016/j.jbusres.2022.01.013	NUM
gujaf-383	265	2	gbadebo	gbadebo	NOUN
gujaf-383	265	3	,	,	PUNCT
gujaf-383	265	4	a.	a.	PROPN
gujaf-383	265	5	d.	d.	PROPN
gujaf-383	265	6	,	,	PUNCT
gujaf-383	265	7	akande	akande	PROPN
gujaf-383	265	8	,	,	PUNCT
gujaf-383	265	9	j.	j.	PROPN
gujaf-383	265	10	o.	o.	PROPN
gujaf-383	265	11	,	,	PUNCT
gujaf-383	265	12	&	&	CCONJ
gujaf-383	265	13	adekunle	adekunle	PROPN
gujaf-383	265	14	,	,	PUNCT
gujaf-383	265	15	a.	a.	NOUN
gujaf-383	265	16	o.	o.	NOUN
gujaf-383	265	17	(	(	PUNCT
gujaf-383	265	18	2023	2023	NUM
gujaf-383	265	19	)	)	PUNCT
gujaf-383	265	20	.	.	PUNCT
gujaf-383	266	1	financial	financial	ADJ
gujaf-383	266	2	statements	statement	NOUN
gujaf-383	266	3	fraud	fraud	NOUN
gujaf-383	266	4	of	of	ADP
gujaf-383	266	5	banks	bank	NOUN
gujaf-383	266	6	and	and	CCONJ
gujaf-383	266	7	other	other	ADJ
gujaf-383	266	8	financial	financial	ADJ
gujaf-383	266	9	institutions	institution	NOUN
gujaf-383	266	10	in	in	ADP
gujaf-383	266	11	nigeria	nigeria	PROPN
gujaf-383	266	12	.	.	PUNCT
gujaf-383	267	1	international	international	ADJ
gujaf-383	267	2	journal	journal	PROPN
gujaf-383	267	3	of	of	ADP
gujaf-383	267	4	professional	professional	PROPN
gujaf-383	267	5	business	business	PROPN
gujaf-383	267	6	review	review	PROPN
gujaf-383	267	7	,	,	PUNCT
gujaf-383	267	8	8(9	8(9	NUM
gujaf-383	267	9	)	)	PUNCT
gujaf-383	267	10	,	,	PUNCT
gujaf-383	267	11	e03074	e03074	PROPN
gujaf-383	267	12	.	.	PUNCT
gujaf-383	268	1	https://doi.org/10.26668/businessreview/2023.v8i9.3074	https://doi.org/10.26668/businessreview/2023.v8i9.3074	PROPN
gujaf-383	268	2	he	he	PRON
gujaf-383	268	3	,	,	PUNCT
gujaf-383	268	4	h.	h.	PROPN
gujaf-383	268	5	,	,	PUNCT
gujaf-383	268	6	&	&	CCONJ
gujaf-383	268	7	garcia	garcia	PROPN
gujaf-383	268	8	,	,	PUNCT
gujaf-383	268	9	e.	e.	PROPN
gujaf-383	268	10	a.	a.	PROPN
gujaf-383	268	11	(	(	PUNCT
gujaf-383	268	12	2009	2009	NUM
gujaf-383	268	13	)	)	PUNCT
gujaf-383	268	14	.	.	PUNCT
gujaf-383	269	1	learning	learn	VERB
gujaf-383	269	2	from	from	ADP
gujaf-383	269	3	imbalanced	imbalanced	ADJ
gujaf-383	269	4	data	datum	NOUN
gujaf-383	269	5	.	.	PUNCT
gujaf-383	270	1	ieee	ieee	NOUN
gujaf-383	270	2	transactions	transaction	NOUN
gujaf-383	270	3	on	on	ADP
gujaf-383	270	4	knowledge	knowledge	NOUN
gujaf-383	270	5	and	and	CCONJ
gujaf-383	270	6	data	datum	NOUN
gujaf-383	270	7	engineering	engineering	NOUN
gujaf-383	270	8	,	,	PUNCT
gujaf-383	270	9	21(9	21(9	NOUN
gujaf-383	270	10	)	)	PUNCT
gujaf-383	270	11	,	,	PUNCT
gujaf-383	270	12	1263–1284	1263–1284	NUM
gujaf-383	270	13	.	.	PUNCT
gujaf-383	271	1	https://doi.org/10.1109/tkde.2008.239	https://doi.org/10.1109/tkde.2008.239	PROPN
gujaf-383	271	2	huang	huang	PROPN
gujaf-383	271	3	,	,	PUNCT
gujaf-383	271	4	z.	z.	PROPN
gujaf-383	271	5	,	,	PUNCT
gujaf-383	271	6	&	&	CCONJ
gujaf-383	271	7	lee	lee	PROPN
gujaf-383	271	8	,	,	PUNCT
gujaf-383	271	9	c.	c.	PROPN
gujaf-383	271	10	c.	c.	PROPN
gujaf-383	271	11	(	(	PUNCT
gujaf-383	271	12	2022	2022	NUM
gujaf-383	271	13	)	)	PUNCT
gujaf-383	271	14	.	.	PUNCT
gujaf-383	272	1	dynamic	dynamic	ADJ
gujaf-383	272	2	bankruptcy	bankruptcy	NOUN
gujaf-383	272	3	prediction	prediction	NOUN
gujaf-383	272	4	in	in	ADP
gujaf-383	272	5	emerging	emerge	VERB
gujaf-383	272	6	markets	market	NOUN
gujaf-383	272	7	:	:	PUNCT
gujaf-383	272	8	a	a	DET
gujaf-383	272	9	datadriven	datadriven	ADJ
gujaf-383	272	10	approach	approach	NOUN
gujaf-383	272	11	.	.	PUNCT
gujaf-383	273	1	journal	journal	NOUN
gujaf-383	273	2	of	of	ADP
gujaf-383	273	3	international	international	ADJ
gujaf-383	273	4	money	money	NOUN
gujaf-383	273	5	and	and	CCONJ
gujaf-383	273	6	finance	finance	NOUN
gujaf-383	273	7	,	,	PUNCT
gujaf-383	273	8	124	124	NUM
gujaf-383	273	9	,	,	PUNCT
gujaf-383	273	10	102581	102581	NUM
gujaf-383	273	11	.	.	PUNCT
gujaf-383	274	1	https://doi.org/10.1016/j.jimonfin.2021.102581	https://doi.org/10.1016/j.jimonfin.2021.102581	PROPN
gujaf-383	274	2	huang	huang	PROPN
gujaf-383	274	3	,	,	PUNCT
gujaf-383	274	4	z.	z.	PROPN
gujaf-383	274	5	,	,	PUNCT
gujaf-383	274	6	chen	chen	PROPN
gujaf-383	274	7	,	,	PUNCT
gujaf-383	274	8	h.	h.	PROPN
gujaf-383	274	9	,	,	PUNCT
gujaf-383	274	10	hsu	hsu	PROPN
gujaf-383	274	11	,	,	PUNCT
gujaf-383	274	12	c.-j	c.-j	PROPN
gujaf-383	274	13	.	.	PUNCT
gujaf-383	274	14	,	,	PUNCT
gujaf-383	274	15	chen	chen	PROPN
gujaf-383	274	16	,	,	PUNCT
gujaf-383	274	17	w.-h	w.-h	NOUN
gujaf-383	274	18	.	.	PUNCT
gujaf-383	274	19	,	,	PUNCT
gujaf-383	274	20	&	&	CCONJ
gujaf-383	274	21	wu	wu	PROPN
gujaf-383	274	22	,	,	PUNCT
gujaf-383	274	23	s.	s.	PROPN
gujaf-383	274	24	(	(	PUNCT
gujaf-383	274	25	2020	2020	NUM
gujaf-383	274	26	)	)	PUNCT
gujaf-383	274	27	.	.	PUNCT
gujaf-383	275	1	credit	credit	NOUN
gujaf-383	275	2	scoring	scoring	NOUN
gujaf-383	275	3	with	with	ADP
gujaf-383	275	4	a	a	DET
gujaf-383	275	5	data	data	NOUN
gujaf-383	275	6	mining	mining	NOUN
gujaf-383	275	7	approach	approach	NOUN
gujaf-383	275	8	based	base	VERB
gujaf-383	275	9	on	on	ADP
gujaf-383	275	10	support	support	NOUN
gujaf-383	275	11	vector	vector	NOUN
gujaf-383	275	12	machines	machine	NOUN
gujaf-383	275	13	.	.	PUNCT
gujaf-383	276	1	expert	expert	NOUN
gujaf-383	276	2	systems	system	NOUN
gujaf-383	276	3	with	with	ADP
gujaf-383	276	4	applications	application	NOUN
gujaf-383	276	5	,	,	PUNCT
gujaf-383	276	6	36(2	36(2	NUM
gujaf-383	276	7	)	)	PUNCT
gujaf-383	276	8	,	,	PUNCT
gujaf-383	276	9	1329–1335	1329–1335	NUM
gujaf-383	276	10	.	.	PUNCT
gujaf-383	277	1	https://doi.org/10.1016/j.eswa.2007.05.002	https://doi.org/10.1016/j.eswa.2007.05.002	NOUN
gujaf-383	277	2	iyoha	iyoha	PROPN
gujaf-383	277	3	,	,	PUNCT
gujaf-383	277	4	f.	f.	PROPN
gujaf-383	277	5	o.	o.	PROPN
gujaf-383	277	6	(	(	PUNCT
gujaf-383	277	7	2018	2018	NUM
gujaf-383	277	8	)	)	PUNCT
gujaf-383	277	9	.	.	PUNCT
gujaf-383	278	1	impact	impact	NOUN
gujaf-383	278	2	of	of	ADP
gujaf-383	278	3	financial	financial	ADJ
gujaf-383	278	4	crises	crisis	NOUN
gujaf-383	278	5	on	on	ADP
gujaf-383	278	6	corporate	corporate	ADJ
gujaf-383	278	7	bankruptcy	bankruptcy	NOUN
gujaf-383	278	8	:	:	PUNCT
gujaf-383	278	9	the	the	DET
gujaf-383	278	10	nigerian	nigerian	ADJ
gujaf-383	278	11	experience	experience	NOUN
gujaf-383	278	12	.	.	PUNCT
gujaf-383	279	1	journal	journal	NOUN
gujaf-383	279	2	of	of	ADP
gujaf-383	279	3	african	african	ADJ
gujaf-383	279	4	business	business	NOUN
gujaf-383	279	5	,	,	PUNCT
gujaf-383	279	6	19(2	19(2	NUM
gujaf-383	279	7	)	)	PUNCT
gujaf-383	279	8	,	,	PUNCT
gujaf-383	279	9	238–253	238–253	NUM
gujaf-383	279	10	.	.	PUNCT
gujaf-383	280	1	https://doi.org/10.1080/15228916.2017.1403170	https://doi.org/10.1080/15228916.2017.1403170	PUNCT
gujaf-383	281	1	jensen	jensen	PROPN
gujaf-383	281	2	,	,	PUNCT
gujaf-383	281	3	m.	m.	PROPN
gujaf-383	281	4	c.	c.	PROPN
gujaf-383	281	5	,	,	PUNCT
gujaf-383	281	6	&	&	CCONJ
gujaf-383	281	7	meckling	meckling	PROPN
gujaf-383	281	8	,	,	PUNCT
gujaf-383	281	9	w.	w.	PROPN
gujaf-383	281	10	h.	h.	PROPN
gujaf-383	281	11	(	(	PUNCT
gujaf-383	281	12	1976	1976	NUM
gujaf-383	281	13	)	)	PUNCT
gujaf-383	281	14	.	.	PUNCT
gujaf-383	282	1	theory	theory	NOUN
gujaf-383	282	2	of	of	ADP
gujaf-383	282	3	the	the	DET
gujaf-383	282	4	firm	firm	NOUN
gujaf-383	282	5	:	:	PUNCT
gujaf-383	282	6	managerial	managerial	ADJ
gujaf-383	282	7	behavior	behavior	NOUN
gujaf-383	282	8	,	,	PUNCT
gujaf-383	282	9	agency	agency	NOUN
gujaf-383	282	10	costs	cost	NOUN
gujaf-383	282	11	and	and	CCONJ
gujaf-383	282	12	ownership	ownership	NOUN
gujaf-383	282	13	structure	structure	NOUN
gujaf-383	282	14	.	.	PUNCT
gujaf-383	283	1	journal	journal	NOUN
gujaf-383	283	2	of	of	ADP
gujaf-383	283	3	financial	financial	ADJ
gujaf-383	283	4	economics	economic	NOUN
gujaf-383	283	5	,	,	PUNCT
gujaf-383	283	6	3(4	3(4	NUM
gujaf-383	283	7	)	)	PUNCT
gujaf-383	283	8	,	,	PUNCT
gujaf-383	283	9	305–360	305–360	NUM
gujaf-383	283	10	.	.	PUNCT
gujaf-383	284	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-383	284	2	ohlson	ohlson	NOUN
gujaf-383	284	3	,	,	PUNCT
gujaf-383	284	4	j.	j.	PROPN
gujaf-383	284	5	a.	a.	PROPN
gujaf-383	284	6	(	(	PUNCT
gujaf-383	284	7	1980	1980	NUM
gujaf-383	284	8	)	)	PUNCT
gujaf-383	284	9	.	.	PUNCT
gujaf-383	285	1	financial	financial	ADJ
gujaf-383	285	2	ratios	ratio	NOUN
gujaf-383	285	3	and	and	CCONJ
gujaf-383	285	4	the	the	DET
gujaf-383	285	5	probabilistic	probabilistic	ADJ
gujaf-383	285	6	prediction	prediction	NOUN
gujaf-383	285	7	of	of	ADP
gujaf-383	285	8	bankruptcy	bankruptcy	NOUN
gujaf-383	285	9	.	.	PUNCT
gujaf-383	286	1	journal	journal	PROPN
gujaf-383	286	2	of	of	ADP
gujaf-383	286	3	accounting	accounting	NOUN
gujaf-383	286	4	research	research	NOUN
gujaf-383	286	5	,	,	PUNCT
gujaf-383	286	6	18(1	18(1	NUM
gujaf-383	286	7	)	)	PUNCT
gujaf-383	286	8	,	,	PUNCT
gujaf-383	286	9	109–131	109–131	NUM
gujaf-383	286	10	.	.	PUNCT
gujaf-383	287	1	https://doi.org/10.2307/2490395	https://doi.org/10.2307/2490395	NUM
gujaf-383	287	2	oladele	oladele	PROPN
gujaf-383	287	3	,	,	PUNCT
gujaf-383	287	4	p.	p.	PROPN
gujaf-383	287	5	,	,	PUNCT
gujaf-383	287	6	&	&	CCONJ
gujaf-383	287	7	adebayo	adebayo	PROPN
gujaf-383	287	8	,	,	PUNCT
gujaf-383	287	9	s.	s.	PROPN
gujaf-383	287	10	t.	t.	PROPN
gujaf-383	287	11	(	(	PUNCT
gujaf-383	287	12	2022	2022	NUM
gujaf-383	287	13	)	)	PUNCT
gujaf-383	287	14	.	.	PUNCT
gujaf-383	288	1	financial	financial	ADJ
gujaf-383	288	2	distress	distress	NOUN
gujaf-383	288	3	and	and	CCONJ
gujaf-383	288	4	firm	firm	ADJ
gujaf-383	288	5	-	-	PUNCT
gujaf-383	288	6	specific	specific	ADJ
gujaf-383	288	7	factors	factor	NOUN
gujaf-383	288	8	:	:	PUNCT
gujaf-383	288	9	evidence	evidence	NOUN
gujaf-383	288	10	from	from	ADP
gujaf-383	288	11	the	the	DET
gujaf-383	288	12	manufacturing	manufacturing	NOUN
gujaf-383	288	13	sector	sector	NOUN
gujaf-383	288	14	in	in	ADP
gujaf-383	288	15	nigeria	nigeria	PROPN
gujaf-383	288	16	.	.	PUNCT
gujaf-383	289	1	african	african	ADJ
gujaf-383	289	2	journal	journal	PROPN
gujaf-383	289	3	of	of	ADP
gujaf-383	289	4	economic	economic	ADJ
gujaf-383	289	5	policy	policy	NOUN
gujaf-383	289	6	,	,	PUNCT
gujaf-383	289	7	29(1	29(1	NUM
gujaf-383	289	8	)	)	PUNCT
gujaf-383	289	9	,	,	PUNCT
gujaf-383	289	10	45	45	NUM
gujaf-383	289	11	-	-	SYM
gujaf-383	289	12	63	63	NUM
gujaf-383	289	13	.	.	PUNCT
gujaf-383	290	1	https://doi.org/10.4314/ajep.v29i1.3	https://doi.org/10.4314/ajep.v29i1.3	ADJ
gujaf-383	290	2	outecheva	outecheva	NOUN
gujaf-383	290	3	,	,	PUNCT
gujaf-383	290	4	n.	n.	NOUN
gujaf-383	290	5	(	(	PUNCT
gujaf-383	290	6	2007	2007	NUM
gujaf-383	290	7	)	)	PUNCT
gujaf-383	290	8	.	.	PUNCT
gujaf-383	291	1	corporate	corporate	ADJ
gujaf-383	291	2	financial	financial	ADJ
gujaf-383	291	3	distress	distress	NOUN
gujaf-383	291	4	:	:	PUNCT
gujaf-383	291	5	an	an	DET
gujaf-383	291	6	empirical	empirical	ADJ
gujaf-383	291	7	analysis	analysis	NOUN
gujaf-383	291	8	of	of	ADP
gujaf-383	291	9	distress	distress	NOUN
gujaf-383	291	10	risk	risk	NOUN
gujaf-383	291	11	.	.	PUNCT
gujaf-383	292	1	dissertation	dissertation	NOUN
gujaf-383	292	2	,	,	PUNCT
gujaf-383	292	3	university	university	PROPN
gujaf-383	292	4	of	of	ADP
gujaf-383	292	5	st	st	PROPN
gujaf-383	292	6	.	.	PROPN
gujaf-383	292	7	gallen	gallen	PROPN
gujaf-383	292	8	.	.	PUNCT
gujaf-383	293	1	https://doi.org/10.3929/ethz-a-005539091	https://doi.org/10.3929/ethz-a-005539091	PROPN
gujaf-383	293	2	platt	platt	PROPN
gujaf-383	293	3	,	,	PUNCT
gujaf-383	293	4	h.	h.	PROPN
gujaf-383	293	5	d.	d.	PROPN
gujaf-383	293	6	,	,	PUNCT
gujaf-383	293	7	&	&	CCONJ
gujaf-383	293	8	platt	platt	PROPN
gujaf-383	293	9	,	,	PUNCT
gujaf-383	293	10	m.	m.	PROPN
gujaf-383	293	11	b.	b.	PROPN
gujaf-383	293	12	(	(	PUNCT
gujaf-383	293	13	1990	1990	NUM
gujaf-383	293	14	)	)	PUNCT
gujaf-383	293	15	.	.	PUNCT
gujaf-383	294	1	development	development	NOUN
gujaf-383	294	2	of	of	ADP
gujaf-383	294	3	a	a	DET
gujaf-383	294	4	class	class	NOUN
gujaf-383	294	5	of	of	ADP
gujaf-383	294	6	stable	stable	ADJ
gujaf-383	294	7	predictive	predictive	ADJ
gujaf-383	294	8	variables	variable	NOUN
gujaf-383	294	9	:	:	PUNCT
gujaf-383	294	10	the	the	DET
gujaf-383	294	11	case	case	NOUN
gujaf-383	294	12	of	of	ADP
gujaf-383	294	13	bankruptcy	bankruptcy	NOUN
gujaf-383	294	14	prediction	prediction	NOUN
gujaf-383	294	15	.	.	PUNCT
gujaf-383	295	1	journal	journal	PROPN
gujaf-383	295	2	of	of	ADP
gujaf-383	295	3	business	business	NOUN
gujaf-383	295	4	finance	finance	PROPN
gujaf-383	295	5	&	&	CCONJ
gujaf-383	295	6	accounting	accounting	PROPN
gujaf-383	295	7	,	,	PUNCT
gujaf-383	295	8	17(1	17(1	NUM
gujaf-383	295	9	)	)	PUNCT
gujaf-383	295	10	,	,	PUNCT
gujaf-383	295	11	31–51	31–51	NUM
gujaf-383	295	12	.	.	PUNCT
gujaf-383	296	1	https://doi.org/10.1111/j.1468-5957.1990.tb00548.x	https://doi.org/10.1111/j.1468-5957.1990.tb00548.x	NOUN
gujaf-383	296	2	rajamani	rajamani	NOUN
gujaf-383	296	3	,	,	PUNCT
gujaf-383	296	4	m.	m.	NOUN
gujaf-383	296	5	,	,	PUNCT
gujaf-383	296	6	&	&	CCONJ
gujaf-383	296	7	vijayakumar	vijayakumar	PROPN
gujaf-383	296	8	,	,	PUNCT
gujaf-383	296	9	a.	a.	NOUN
gujaf-383	296	10	(	(	PUNCT
gujaf-383	296	11	2021	2021	NUM
gujaf-383	296	12	)	)	PUNCT
gujaf-383	296	13	.	.	PUNCT
gujaf-383	297	1	predicting	predict	VERB
gujaf-383	297	2	financial	financial	ADJ
gujaf-383	297	3	distress	distress	NOUN
gujaf-383	297	4	of	of	ADP
gujaf-383	297	5	indian	indian	ADJ
gujaf-383	297	6	firms	firm	NOUN
gujaf-383	297	7	using	use	VERB
gujaf-383	297	8	altman	altman	PROPN
gujaf-383	297	9	and	and	CCONJ
gujaf-383	297	10	ohlson	ohlson	NOUN
gujaf-383	297	11	models	model	NOUN
gujaf-383	297	12	.	.	PUNCT
gujaf-383	298	1	international	international	ADJ
gujaf-383	298	2	journal	journal	PROPN
gujaf-383	298	3	of	of	ADP
gujaf-383	298	4	finance	finance	PROPN
gujaf-383	298	5	&	&	CCONJ
gujaf-383	298	6	economics	economic	NOUN
gujaf-383	298	7	,	,	PUNCT
gujaf-383	298	8	26(4	26(4	NUM
gujaf-383	298	9	)	)	PUNCT
gujaf-383	298	10	,	,	PUNCT
gujaf-383	298	11	5311	5311	NUM
gujaf-383	298	12	–	–	PUNCT
gujaf-383	298	13	5327	5327	NUM
gujaf-383	298	14	.	.	PUNCT
gujaf-383	299	1	https://doi.org/10.1002/ijfe.2094	https://doi.org/10.1002/ijfe.2094	ADJ
gujaf-383	299	2	shin	shin	PROPN
gujaf-383	299	3	,	,	PUNCT
gujaf-383	299	4	k.	k.	PROPN
gujaf-383	299	5	s.	s.	PROPN
gujaf-383	299	6	,	,	PUNCT
gujaf-383	299	7	lee	lee	PROPN
gujaf-383	299	8	,	,	PUNCT
gujaf-383	299	9	t.	t.	PROPN
gujaf-383	299	10	s.	s.	PROPN
gujaf-383	299	11	,	,	PUNCT
gujaf-383	299	12	&	&	CCONJ
gujaf-383	299	13	kim	kim	PROPN
gujaf-383	299	14	,	,	PUNCT
gujaf-383	299	15	h.	h.	PROPN
gujaf-383	299	16	j.	j.	PROPN
gujaf-383	299	17	(	(	PUNCT
gujaf-383	299	18	2005	2005	NUM
gujaf-383	299	19	)	)	PUNCT
gujaf-383	299	20	.	.	PUNCT
gujaf-383	300	1	an	an	DET
gujaf-383	300	2	application	application	NOUN
gujaf-383	300	3	of	of	ADP
gujaf-383	300	4	support	support	NOUN
gujaf-383	300	5	vector	vector	NOUN
gujaf-383	300	6	machines	machine	NOUN
gujaf-383	300	7	in	in	ADP
gujaf-383	300	8	bankruptcy	bankruptcy	NOUN
gujaf-383	300	9	prediction	prediction	NOUN
gujaf-383	300	10	model	model	NOUN
gujaf-383	300	11	.	.	PUNCT
gujaf-383	301	1	expert	expert	NOUN
gujaf-383	301	2	systems	system	NOUN
gujaf-383	301	3	with	with	ADP
gujaf-383	301	4	applications	application	NOUN
gujaf-383	301	5	,	,	PUNCT
gujaf-383	301	6	28(1	28(1	NOUN
gujaf-383	301	7	)	)	PUNCT
gujaf-383	301	8	,	,	PUNCT
gujaf-383	301	9	127–135	127–135	NUM
gujaf-383	301	10	.	.	PUNCT
gujaf-383	302	1	https://doi.org/10.1016/j.eswa.2004.08.009	https://doi.org/10.1016/j.eswa.2004.08.009	PROPN
gujaf-383	302	2	tascón	tascón	NOUN
gujaf-383	302	3	,	,	PUNCT
gujaf-383	302	4	m.	m.	NOUN
gujaf-383	302	5	t.	t.	PROPN
gujaf-383	302	6	,	,	PUNCT
gujaf-383	302	7	&	&	CCONJ
gujaf-383	302	8	castaño	castaño	PROPN
gujaf-383	302	9	,	,	PUNCT
gujaf-383	302	10	f.	f.	PROPN
gujaf-383	302	11	(	(	PUNCT
gujaf-383	302	12	2022	2022	NUM
gujaf-383	302	13	)	)	PUNCT
gujaf-383	302	14	.	.	PUNCT
gujaf-383	303	1	artificial	artificial	ADJ
gujaf-383	303	2	intelligence	intelligence	NOUN
gujaf-383	303	3	in	in	ADP
gujaf-383	303	4	bankruptcy	bankruptcy	NOUN
gujaf-383	303	5	prediction	prediction	NOUN
gujaf-383	303	6	:	:	PUNCT
gujaf-383	303	7	a	a	DET
gujaf-383	303	8	bibliometric	bibliometric	ADJ
gujaf-383	303	9	analysis	analysis	NOUN
gujaf-383	303	10	.	.	PUNCT
gujaf-383	304	1	journal	journal	PROPN
gujaf-383	304	2	of	of	ADP
gujaf-383	304	3	business	business	NOUN
gujaf-383	304	4	research	research	NOUN
gujaf-383	304	5	,	,	PUNCT
gujaf-383	304	6	142	142	NUM
gujaf-383	304	7	,	,	PUNCT
gujaf-383	304	8	263–278	263–278	NUM
gujaf-383	304	9	.	.	PUNCT
gujaf-383	305	1	https://doi.org/10.1016/j.jbusres.2021.12.063	https://doi.org/10.1016/j.jbusres.2021.12.063	ADJ
gujaf-383	305	2	gusau	gusau	ADJ
gujaf-383	305	3	journal	journal	NOUN
gujaf-383	305	4	of	of	ADP
gujaf-383	305	5	accounting	accounting	NOUN
gujaf-383	305	6	and	and	CCONJ
gujaf-383	305	7	finance	finance	NOUN
gujaf-383	305	8	,	,	PUNCT
gujaf-383	305	9	vol.6	vol.6	PROPN
gujaf-383	305	10	,	,	PUNCT
gujaf-383	305	11	issue	issue	NOUN
gujaf-383	305	12	1	1	NUM
gujaf-383	305	13	,	,	PUNCT
gujaf-383	305	14	april	april	PROPN
gujaf-383	305	15	,	,	PUNCT
gujaf-383	305	16	2025	2025	NUM
gujaf-383	305	17	269	269	NUM
gujaf-383	305	18	tinoco	tinoco	NOUN
gujaf-383	305	19	,	,	PUNCT
gujaf-383	305	20	m.	m.	PROPN
gujaf-383	305	21	h.	h.	PROPN
gujaf-383	305	22	,	,	PUNCT
gujaf-383	305	23	&	&	CCONJ
gujaf-383	305	24	wilson	wilson	PROPN
gujaf-383	305	25	,	,	PUNCT
gujaf-383	305	26	n.	n.	PROPN
gujaf-383	305	27	(	(	PUNCT
gujaf-383	305	28	2013	2013	NUM
gujaf-383	305	29	)	)	PUNCT
gujaf-383	305	30	.	.	PUNCT
gujaf-383	306	1	financial	financial	ADJ
gujaf-383	306	2	distress	distress	NOUN
gujaf-383	306	3	and	and	CCONJ
gujaf-383	306	4	bankruptcy	bankruptcy	NOUN
gujaf-383	306	5	prediction	prediction	NOUN
gujaf-383	306	6	among	among	ADP
gujaf-383	306	7	listed	list	VERB
gujaf-383	306	8	companies	company	NOUN
gujaf-383	306	9	using	use	VERB
gujaf-383	306	10	accounting	accounting	NOUN
gujaf-383	306	11	,	,	PUNCT
gujaf-383	306	12	market	market	NOUN
gujaf-383	306	13	and	and	CCONJ
gujaf-383	306	14	macroeconomic	macroeconomic	ADJ
gujaf-383	306	15	variables	variable	NOUN
gujaf-383	306	16	.	.	PUNCT
gujaf-383	307	1	international	international	ADJ
gujaf-383	307	2	review	review	NOUN
gujaf-383	307	3	of	of	ADP
gujaf-383	307	4	financial	financial	ADJ
gujaf-383	307	5	analysis	analysis	NOUN
gujaf-383	307	6	,	,	PUNCT
gujaf-383	307	7	30	30	NUM
gujaf-383	307	8	,	,	PUNCT
gujaf-383	307	9	394–419	394–419	NUM
gujaf-383	307	10	.	.	PUNCT
gujaf-383	308	1	https://doi.org/10.1016/j.irfa.2013.02.013	https://doi.org/10.1016/j.irfa.2013.02.013	PROPN
gujaf-383	308	2	tsai	tsai	PROPN
gujaf-383	308	3	,	,	PUNCT
gujaf-383	308	4	c.	c.	PROPN
gujaf-383	308	5	f.	f.	PROPN
gujaf-383	308	6	(	(	PUNCT
gujaf-383	308	7	2009	2009	NUM
gujaf-383	308	8	)	)	PUNCT
gujaf-383	308	9	.	.	PUNCT
gujaf-383	309	1	feature	feature	NOUN
gujaf-383	309	2	selection	selection	NOUN
gujaf-383	309	3	in	in	ADP
gujaf-383	309	4	bankruptcy	bankruptcy	NOUN
gujaf-383	309	5	prediction	prediction	NOUN
gujaf-383	309	6	.	.	PUNCT
gujaf-383	310	1	knowledge	knowledge	NOUN
gujaf-383	310	2	-	-	PUNCT
gujaf-383	310	3	based	base	VERB
gujaf-383	310	4	systems	system	NOUN
gujaf-383	310	5	,	,	PUNCT
gujaf-383	310	6	22(2	22(2	NUM
gujaf-383	310	7	)	)	PUNCT
gujaf-383	310	8	,	,	PUNCT
gujaf-383	310	9	120–127	120–127	NUM
gujaf-383	310	10	.	.	PUNCT
gujaf-383	311	1	https://doi.org/10.1016/j.knosys.2008.08.002	https://doi.org/10.1016/j.knosys.2008.08.002	PROPN
gujaf-383	311	2	wang	wang	PROPN
gujaf-383	311	3	,	,	PUNCT
gujaf-383	311	4	j.	j.	PROPN
gujaf-383	311	5	,	,	PUNCT
gujaf-383	311	6	ma	ma	PROPN
gujaf-383	311	7	,	,	PUNCT
gujaf-383	311	8	y.	y.	PROPN
gujaf-383	311	9	,	,	PUNCT
gujaf-383	311	10	&	&	CCONJ
gujaf-383	311	11	fan	fan	PROPN
gujaf-383	311	12	,	,	PUNCT
gujaf-383	311	13	j.	j.	PROPN
gujaf-383	311	14	(	(	PUNCT
gujaf-383	311	15	2018	2018	NUM
gujaf-383	311	16	)	)	PUNCT
gujaf-383	311	17	.	.	PUNCT
gujaf-383	312	1	a	a	DET
gujaf-383	312	2	hybrid	hybrid	ADJ
gujaf-383	312	3	model	model	NOUN
gujaf-383	312	4	for	for	ADP
gujaf-383	312	5	enterprise	enterprise	NOUN
gujaf-383	312	6	financial	financial	ADJ
gujaf-383	312	7	distress	distress	NOUN
gujaf-383	312	8	prediction	prediction	NOUN
gujaf-383	312	9	based	base	VERB
gujaf-383	312	10	on	on	ADP
gujaf-383	312	11	empirical	empirical	ADJ
gujaf-383	312	12	mode	mode	NOUN
gujaf-383	312	13	decomposition	decomposition	NOUN
gujaf-383	312	14	and	and	CCONJ
gujaf-383	312	15	support	support	VERB
gujaf-383	312	16	vector	vector	NOUN
gujaf-383	312	17	machine	machine	NOUN
gujaf-383	312	18	.	.	PUNCT
gujaf-383	313	1	physica	physica	PROPN
gujaf-383	313	2	a	a	DET
gujaf-383	313	3	:	:	PUNCT
gujaf-383	313	4	statistical	statistical	ADJ
gujaf-383	313	5	mechanics	mechanic	NOUN
gujaf-383	313	6	and	and	CCONJ
gujaf-383	313	7	its	its	PRON
gujaf-383	313	8	applications	application	NOUN
gujaf-383	313	9	,	,	PUNCT
gujaf-383	313	10	503	503	NUM
gujaf-383	313	11	,	,	PUNCT
gujaf-383	313	12	930–942	930–942	NUM
gujaf-383	313	13	.	.	PUNCT
gujaf-383	314	1	https://doi.org/10.1016/j.physa.2018.02.145	https://doi.org/10.1016/j.physa.2018.02.145	PROPN
gujaf-383	314	2	zavgren	zavgren	PROPN
gujaf-383	314	3	,	,	PUNCT
gujaf-383	314	4	c.	c.	PROPN
gujaf-383	314	5	v.	v.	PROPN
gujaf-383	314	6	(	(	PUNCT
gujaf-383	314	7	1985	1985	NUM
gujaf-383	314	8	)	)	PUNCT
gujaf-383	314	9	.	.	PUNCT
gujaf-383	315	1	assessing	assess	VERB
gujaf-383	315	2	the	the	DET
gujaf-383	315	3	vulnerability	vulnerability	NOUN
gujaf-383	315	4	to	to	ADP
gujaf-383	315	5	failure	failure	NOUN
gujaf-383	315	6	of	of	ADP
gujaf-383	315	7	american	american	ADJ
gujaf-383	315	8	industrial	industrial	ADJ
gujaf-383	315	9	firms	firm	NOUN
gujaf-383	315	10	:	:	PUNCT
gujaf-383	315	11	a	a	DET
gujaf-383	315	12	logistic	logistic	ADJ
gujaf-383	315	13	analysis	analysis	NOUN
gujaf-383	315	14	.	.	PUNCT
gujaf-383	316	1	journal	journal	PROPN
gujaf-383	316	2	of	of	ADP
gujaf-383	316	3	business	business	NOUN
gujaf-383	316	4	finance	finance	PROPN
gujaf-383	316	5	&	&	CCONJ
gujaf-383	316	6	accounting	accounting	PROPN
gujaf-383	316	7	,	,	PUNCT
gujaf-383	316	8	12(1	12(1	NUM
gujaf-383	316	9	)	)	PUNCT
gujaf-383	316	10	,	,	PUNCT
gujaf-383	316	11	19–45	19–45	NUM
gujaf-383	316	12	.	.	PUNCT
gujaf-383	317	1	https://doi.org/10.1111/j.1468-5957.1985.tb00077.x	https://doi.org/10.1111/j.1468-5957.1985.tb00077.x	PROPN
gujaf-383	317	2	zhao	zhao	PROPN
gujaf-383	317	3	,	,	PUNCT
gujaf-383	317	4	y.	y.	PROPN
gujaf-383	317	5	,	,	PUNCT
gujaf-383	317	6	&	&	CCONJ
gujaf-383	317	7	li	li	PROPN
gujaf-383	317	8	,	,	PUNCT
gujaf-383	317	9	y.	y.	PROPN
gujaf-383	317	10	(	(	PUNCT
gujaf-383	317	11	2021	2021	NUM
gujaf-383	317	12	)	)	PUNCT
gujaf-383	317	13	.	.	PUNCT
gujaf-383	318	1	explainable	explainable	ADJ
gujaf-383	318	2	ai	ai	VERB
gujaf-383	318	3	for	for	ADP
gujaf-383	318	4	bankruptcy	bankruptcy	NOUN
gujaf-383	318	5	prediction	prediction	NOUN
gujaf-383	318	6	:	:	PUNCT
gujaf-383	318	7	a	a	DET
gujaf-383	318	8	comparative	comparative	ADJ
gujaf-383	318	9	study	study	NOUN
gujaf-383	318	10	of	of	ADP
gujaf-383	318	11	shap	shap	NOUN
gujaf-383	318	12	and	and	CCONJ
gujaf-383	318	13	lime	lime	NOUN
gujaf-383	318	14	.	.	PUNCT
gujaf-383	319	1	expert	expert	NOUN
gujaf-383	319	2	systems	system	NOUN
gujaf-383	319	3	with	with	ADP
gujaf-383	319	4	applications	application	NOUN
gujaf-383	319	5	,	,	PUNCT
gujaf-383	319	6	176	176	NUM
gujaf-383	319	7	,	,	PUNCT
gujaf-383	319	8	114899	114899	NUM
gujaf-383	319	9	.	.	PUNCT
gujaf-383	320	1	https://doi.org/10.1016/j.eswa.2021.114899	https://doi.org/10.1016/j.eswa.2021.114899	NOUN