id	sid	tid	token	lemma	pos
gujaf-388	1	1	microsoft	microsoft	PROPN
gujaf-388	1	2	word	word	PROPN
gujaf-388	1	3	fk	fk	INTJ
gujaf-388	1	4	to	to	ADP
gujaf-388	1	5	mr	mr	PROPN
gujaf-388	1	6	hassan	hassan	PROPN
gujaf-388	1	7	6	6	NUM
gujaf-388	1	8	1	1	NUM
gujaf-388	1	9	gusau	gusau	ADJ
gujaf-388	1	10	journal	journal	NOUN
gujaf-388	1	11	of	of	ADP
gujaf-388	1	12	accounting	accounting	NOUN
gujaf-388	1	13	and	and	CCONJ
gujaf-388	1	14	finance	finance	NOUN
gujaf-388	1	15	,	,	PUNCT
gujaf-388	1	16	vol.6	vol.6	PROPN
gujaf-388	1	17	,	,	PUNCT
gujaf-388	1	18	issue	issue	NOUN
gujaf-388	1	19	1	1	NUM
gujaf-388	1	20	,	,	PUNCT
gujaf-388	1	21	april	april	PROPN
gujaf-388	1	22	,	,	PUNCT
gujaf-388	1	23	2025	2025	NUM
gujaf-388	1	24	333	333	NUM
gujaf-388	1	25	effects	effect	NOUN
gujaf-388	1	26	of	of	ADP
gujaf-388	1	27	interest	interest	NOUN
gujaf-388	1	28	rate	rate	NOUN
gujaf-388	1	29	on	on	ADP
gujaf-388	1	30	profitability	profitability	NOUN
gujaf-388	1	31	of	of	ADP
gujaf-388	1	32	listed	list	VERB
gujaf-388	1	33	deposite	deposite	ADJ
gujaf-388	1	34	money	money	NOUN
gujaf-388	1	35	banks	bank	NOUN
gujaf-388	1	36	in	in	ADP
gujaf-388	1	37	nigeria	nigeria	PROPN
gujaf-388	1	38	joseph	joseph	PROPN
gujaf-388	1	39	olorunfemi	olorunfemi	PROPN
gujaf-388	1	40	akande	akande	PROPN
gujaf-388	1	41	department	department	PROPN
gujaf-388	1	42	of	of	ADP
gujaf-388	1	43	accounting	accounting	NOUN
gujaf-388	1	44	science	science	NOUN
gujaf-388	1	45	,	,	PUNCT
gujaf-388	1	46	walter	walter	PROPN
gujaf-388	1	47	sisulu	sisulu	PROPN
gujaf-388	1	48	university	university	PROPN
gujaf-388	1	49	,	,	PUNCT
gujaf-388	1	50	mthatha	mthatha	PROPN
gujaf-388	1	51	,	,	PUNCT
gujaf-388	1	52	south	south	PROPN
gujaf-388	1	53	africa	africa	PROPN
gujaf-388	1	54	jakande@wsu.ac.za	jakande@wsu.ac.za	PROPN
gujaf-388	1	55	https://doi.org/10.57233/gujaf.v6i1.23	https://doi.org/10.57233/gujaf.v6i1.23	VERB
gujaf-388	1	56	abstract	abstract	ADJ
gujaf-388	1	57	fluctuations	fluctuation	NOUN
gujaf-388	1	58	in	in	ADP
gujaf-388	1	59	interest	interest	NOUN
gujaf-388	1	60	rates	rate	NOUN
gujaf-388	1	61	remain	remain	VERB
gujaf-388	1	62	a	a	DET
gujaf-388	1	63	critical	critical	ADJ
gujaf-388	1	64	challenge	challenge	NOUN
gujaf-388	1	65	affecting	affect	VERB
gujaf-388	1	66	the	the	DET
gujaf-388	1	67	profitability	profitability	NOUN
gujaf-388	1	68	of	of	ADP
gujaf-388	1	69	listed	list	VERB
gujaf-388	1	70	deposit	deposit	NOUN
gujaf-388	1	71	money	money	NOUN
gujaf-388	1	72	banks	bank	NOUN
gujaf-388	1	73	in	in	ADP
gujaf-388	1	74	nigeria	nigeria	PROPN
gujaf-388	1	75	.	.	PUNCT
gujaf-388	2	1	this	this	DET
gujaf-388	2	2	study	study	NOUN
gujaf-388	2	3	investigates	investigate	VERB
gujaf-388	2	4	the	the	DET
gujaf-388	2	5	relationship	relationship	NOUN
gujaf-388	2	6	between	between	ADP
gujaf-388	2	7	interest	interest	NOUN
gujaf-388	2	8	rates	rate	NOUN
gujaf-388	2	9	and	and	CCONJ
gujaf-388	2	10	banks	bank	NOUN
gujaf-388	2	11	profitability	profitability	NOUN
gujaf-388	2	12	,	,	PUNCT
gujaf-388	2	13	focusing	focus	VERB
gujaf-388	2	14	on	on	ADP
gujaf-388	2	15	return	return	NOUN
gujaf-388	2	16	on	on	ADP
gujaf-388	2	17	assets	asset	NOUN
gujaf-388	2	18	(	(	PUNCT
gujaf-388	2	19	roa	roa	NOUN
gujaf-388	2	20	)	)	PUNCT
gujaf-388	2	21	,	,	PUNCT
gujaf-388	2	22	return	return	VERB
gujaf-388	2	23	on	on	ADP
gujaf-388	2	24	equity	equity	NOUN
gujaf-388	2	25	(	(	PUNCT
gujaf-388	2	26	roe	roe	PROPN
gujaf-388	2	27	)	)	PUNCT
gujaf-388	2	28	,	,	PUNCT
gujaf-388	2	29	and	and	CCONJ
gujaf-388	2	30	net	net	ADJ
gujaf-388	2	31	interest	interest	NOUN
gujaf-388	2	32	margin	margin	NOUN
gujaf-388	2	33	(	(	PUNCT
gujaf-388	2	34	nim	nim	NOUN
gujaf-388	2	35	)	)	PUNCT
gujaf-388	2	36	among	among	ADP
gujaf-388	2	37	10	10	NUM
gujaf-388	2	38	listed	list	VERB
gujaf-388	2	39	deposit	deposit	NOUN
gujaf-388	2	40	money	money	NOUN
gujaf-388	2	41	banks	bank	NOUN
gujaf-388	2	42	from	from	ADP
gujaf-388	2	43	2013	2013	NUM
gujaf-388	2	44	to	to	ADP
gujaf-388	2	45	2022	2022	NUM
gujaf-388	2	46	.	.	PUNCT
gujaf-388	3	1	employing	employ	VERB
gujaf-388	3	2	a	a	DET
gujaf-388	3	3	panel	panel	NOUN
gujaf-388	3	4	regression	regression	NOUN
gujaf-388	3	5	approach	approach	NOUN
gujaf-388	3	6	,	,	PUNCT
gujaf-388	3	7	the	the	DET
gujaf-388	3	8	study	study	NOUN
gujaf-388	3	9	analyses	analyse	VERB
gujaf-388	3	10	secondary	secondary	ADJ
gujaf-388	3	11	data	datum	NOUN
gujaf-388	3	12	from	from	ADP
gujaf-388	3	13	annual	annual	ADJ
gujaf-388	3	14	financial	financial	ADJ
gujaf-388	3	15	reports	report	NOUN
gujaf-388	3	16	and	and	CCONJ
gujaf-388	3	17	regulatory	regulatory	ADJ
gujaf-388	3	18	sources	source	NOUN
gujaf-388	3	19	to	to	PART
gujaf-388	3	20	assess	assess	VERB
gujaf-388	3	21	how	how	SCONJ
gujaf-388	3	22	interest	interest	NOUN
gujaf-388	3	23	rate	rate	NOUN
gujaf-388	3	24	movements	movement	NOUN
gujaf-388	3	25	influence	influence	VERB
gujaf-388	3	26	banking	banking	NOUN
gujaf-388	3	27	performance	performance	NOUN
gujaf-388	3	28	.	.	PUNCT
gujaf-388	4	1	preliminary	preliminary	ADJ
gujaf-388	4	2	findings	finding	NOUN
gujaf-388	4	3	indicate	indicate	VERB
gujaf-388	4	4	that	that	SCONJ
gujaf-388	4	5	interest	interest	NOUN
gujaf-388	4	6	rate	rate	NOUN
gujaf-388	4	7	fluctuations	fluctuation	NOUN
gujaf-388	4	8	impact	impact	VERB
gujaf-388	4	9	profitability	profitability	NOUN
gujaf-388	4	10	,	,	PUNCT
gujaf-388	4	11	but	but	CCONJ
gujaf-388	4	12	the	the	DET
gujaf-388	4	13	extent	extent	NOUN
gujaf-388	4	14	and	and	CCONJ
gujaf-388	4	15	direction	direction	NOUN
gujaf-388	4	16	of	of	ADP
gujaf-388	4	17	these	these	DET
gujaf-388	4	18	effects	effect	NOUN
gujaf-388	4	19	vary	vary	VERB
gujaf-388	4	20	across	across	ADP
gujaf-388	4	21	different	different	ADJ
gujaf-388	4	22	financial	financial	ADJ
gujaf-388	4	23	indicators	indicator	NOUN
gujaf-388	4	24	.	.	PUNCT
gujaf-388	5	1	while	while	SCONJ
gujaf-388	5	2	some	some	DET
gujaf-388	5	3	banks	bank	NOUN
gujaf-388	5	4	benefit	benefit	VERB
gujaf-388	5	5	from	from	ADP
gujaf-388	5	6	higher	high	ADJ
gujaf-388	5	7	interest	interest	NOUN
gujaf-388	5	8	rates	rate	NOUN
gujaf-388	5	9	through	through	ADP
gujaf-388	5	10	improved	improved	ADJ
gujaf-388	5	11	margins	margin	NOUN
gujaf-388	5	12	,	,	PUNCT
gujaf-388	5	13	others	other	NOUN
gujaf-388	5	14	experience	experience	VERB
gujaf-388	5	15	increased	increase	VERB
gujaf-388	5	16	funding	funding	NOUN
gujaf-388	5	17	costs	cost	NOUN
gujaf-388	5	18	,	,	PUNCT
gujaf-388	5	19	reduced	reduce	VERB
gujaf-388	5	20	loan	loan	NOUN
gujaf-388	5	21	disbursement	disbursement	NOUN
gujaf-388	5	22	,	,	PUNCT
gujaf-388	5	23	and	and	CCONJ
gujaf-388	5	24	higher	high	ADJ
gujaf-388	5	25	default	default	NOUN
gujaf-388	5	26	risks	risk	NOUN
gujaf-388	5	27	.	.	PUNCT
gujaf-388	6	1	the	the	DET
gujaf-388	6	2	study	study	NOUN
gujaf-388	6	3	acknowledges	acknowledge	VERB
gujaf-388	6	4	that	that	SCONJ
gujaf-388	6	5	the	the	DET
gujaf-388	6	6	final	final	ADJ
gujaf-388	6	7	results	result	NOUN
gujaf-388	6	8	are	be	AUX
gujaf-388	6	9	yet	yet	ADV
gujaf-388	6	10	to	to	PART
gujaf-388	6	11	be	be	AUX
gujaf-388	6	12	fully	fully	ADV
gujaf-388	6	13	established	establish	VERB
gujaf-388	6	14	,	,	PUNCT
gujaf-388	6	15	emphasizing	emphasize	VERB
gujaf-388	6	16	the	the	DET
gujaf-388	6	17	need	need	NOUN
gujaf-388	6	18	for	for	ADP
gujaf-388	6	19	a	a	DET
gujaf-388	6	20	nuanced	nuanced	ADJ
gujaf-388	6	21	approach	approach	NOUN
gujaf-388	6	22	to	to	ADP
gujaf-388	6	23	interest	interest	NOUN
gujaf-388	6	24	rate	rate	NOUN
gujaf-388	6	25	management	management	NOUN
gujaf-388	6	26	.	.	PUNCT
gujaf-388	7	1	given	give	VERB
gujaf-388	7	2	the	the	DET
gujaf-388	7	3	evolving	evolve	VERB
gujaf-388	7	4	financial	financial	ADJ
gujaf-388	7	5	landscape	landscape	NOUN
gujaf-388	7	6	,	,	PUNCT
gujaf-388	7	7	the	the	DET
gujaf-388	7	8	study	study	NOUN
gujaf-388	7	9	highlights	highlight	VERB
gujaf-388	7	10	the	the	DET
gujaf-388	7	11	importance	importance	NOUN
gujaf-388	7	12	of	of	ADP
gujaf-388	7	13	risk	risk	NOUN
gujaf-388	7	14	-	-	PUNCT
gujaf-388	7	15	adjusted	adjust	VERB
gujaf-388	7	16	pricing	pricing	NOUN
gujaf-388	7	17	models	model	NOUN
gujaf-388	7	18	and	and	CCONJ
gujaf-388	7	19	hedging	hedging	NOUN
gujaf-388	7	20	strategies	strategy	NOUN
gujaf-388	7	21	to	to	PART
gujaf-388	7	22	mitigate	mitigate	VERB
gujaf-388	7	23	adverse	adverse	ADJ
gujaf-388	7	24	effects	effect	NOUN
gujaf-388	7	25	.	.	PUNCT
gujaf-388	8	1	additionally	additionally	ADV
gujaf-388	8	2	,	,	PUNCT
gujaf-388	8	3	regulatory	regulatory	ADJ
gujaf-388	8	4	policies	policy	NOUN
gujaf-388	8	5	that	that	PRON
gujaf-388	8	6	stabilize	stabilize	VERB
gujaf-388	8	7	interest	interest	NOUN
gujaf-388	8	8	rates	rate	NOUN
gujaf-388	8	9	could	could	AUX
gujaf-388	8	10	help	help	VERB
gujaf-388	8	11	banks	bank	NOUN
gujaf-388	8	12	maintain	maintain	VERB
gujaf-388	8	13	profitability	profitability	NOUN
gujaf-388	8	14	and	and	CCONJ
gujaf-388	8	15	sustain	sustain	VERB
gujaf-388	8	16	economic	economic	ADJ
gujaf-388	8	17	growth	growth	NOUN
gujaf-388	8	18	.	.	PUNCT
gujaf-388	9	1	the	the	DET
gujaf-388	9	2	study	study	NOUN
gujaf-388	9	3	's	's	PART
gujaf-388	9	4	insights	insight	NOUN
gujaf-388	9	5	contribute	contribute	VERB
gujaf-388	9	6	to	to	ADP
gujaf-388	9	7	ongoing	ongoing	ADJ
gujaf-388	9	8	discussions	discussion	NOUN
gujaf-388	9	9	on	on	ADP
gujaf-388	9	10	optimizing	optimize	VERB
gujaf-388	9	11	financial	financial	ADJ
gujaf-388	9	12	performance	performance	NOUN
gujaf-388	9	13	in	in	ADP
gujaf-388	9	14	nigeria	nigeria	PROPN
gujaf-388	9	15	’s	’s	PART
gujaf-388	9	16	banking	banking	NOUN
gujaf-388	9	17	sector	sector	NOUN
gujaf-388	9	18	.	.	PUNCT
gujaf-388	10	1	keywords	keyword	NOUN
gujaf-388	10	2	:	:	PUNCT
gujaf-388	10	3	interest	interest	NOUN
gujaf-388	10	4	rate	rate	NOUN
gujaf-388	10	5	,	,	PUNCT
gujaf-388	10	6	profitability	profitability	NOUN
gujaf-388	10	7	,	,	PUNCT
gujaf-388	10	8	listed	list	VERB
gujaf-388	10	9	deposit	deposit	NOUN
gujaf-388	10	10	money	money	NOUN
gujaf-388	10	11	banks	bank	NOUN
gujaf-388	10	12	in	in	ADP
gujaf-388	10	13	nigeria	nigeria	PROPN
gujaf-388	10	14	1.0	1.0	NUM
gujaf-388	10	15	introduction	introduction	NOUN
gujaf-388	10	16	profitability	profitability	NOUN
gujaf-388	10	17	is	be	AUX
gujaf-388	10	18	a	a	DET
gujaf-388	10	19	fundamental	fundamental	ADJ
gujaf-388	10	20	indicator	indicator	NOUN
gujaf-388	10	21	of	of	ADP
gujaf-388	10	22	a	a	DET
gujaf-388	10	23	bank	bank	NOUN
gujaf-388	10	24	’s	’s	PART
gujaf-388	10	25	financial	financial	ADJ
gujaf-388	10	26	health	health	NOUN
gujaf-388	10	27	,	,	PUNCT
gujaf-388	10	28	reflecting	reflect	VERB
gujaf-388	10	29	its	its	PRON
gujaf-388	10	30	ability	ability	NOUN
gujaf-388	10	31	to	to	PART
gujaf-388	10	32	generate	generate	VERB
gujaf-388	10	33	earnings	earning	NOUN
gujaf-388	10	34	relative	relative	ADJ
gujaf-388	10	35	to	to	ADP
gujaf-388	10	36	its	its	PRON
gujaf-388	10	37	assets	asset	NOUN
gujaf-388	10	38	,	,	PUNCT
gujaf-388	10	39	equity	equity	NOUN
gujaf-388	10	40	,	,	PUNCT
gujaf-388	10	41	and	and	CCONJ
gujaf-388	10	42	interest	interest	NOUN
gujaf-388	10	43	-	-	PUNCT
gujaf-388	10	44	bearing	bear	VERB
gujaf-388	10	45	investments	investment	NOUN
gujaf-388	10	46	.	.	PUNCT
gujaf-388	11	1	in	in	ADP
gujaf-388	11	2	the	the	DET
gujaf-388	11	3	banking	banking	NOUN
gujaf-388	11	4	sector	sector	NOUN
gujaf-388	11	5	,	,	PUNCT
gujaf-388	11	6	profitability	profitability	NOUN
gujaf-388	11	7	is	be	AUX
gujaf-388	11	8	not	not	PART
gujaf-388	11	9	only	only	ADV
gujaf-388	11	10	essential	essential	ADJ
gujaf-388	11	11	for	for	ADP
gujaf-388	11	12	sustaining	sustain	VERB
gujaf-388	11	13	operations	operation	NOUN
gujaf-388	11	14	but	but	CCONJ
gujaf-388	11	15	also	also	ADV
gujaf-388	11	16	critical	critical	ADJ
gujaf-388	11	17	for	for	ADP
gujaf-388	11	18	enhancing	enhance	VERB
gujaf-388	11	19	shareholder	shareholder	NOUN
gujaf-388	11	20	value	value	NOUN
gujaf-388	11	21	,	,	PUNCT
gujaf-388	11	22	regulatory	regulatory	ADJ
gujaf-388	11	23	compliance	compliance	NOUN
gujaf-388	11	24	,	,	PUNCT
gujaf-388	11	25	and	and	CCONJ
gujaf-388	11	26	economic	economic	ADJ
gujaf-388	11	27	stability	stability	NOUN
gujaf-388	11	28	(	(	PUNCT
gujaf-388	11	29	olalekan	olalekan	PROPN
gujaf-388	11	30	&	&	CCONJ
gujaf-388	11	31	adegbite	adegbite	ADJ
gujaf-388	11	32	,	,	PUNCT
gujaf-388	11	33	2021	2021	NUM
gujaf-388	11	34	)	)	PUNCT
gujaf-388	11	35	.	.	PUNCT
gujaf-388	12	1	a	a	DET
gujaf-388	12	2	profitable	profitable	ADJ
gujaf-388	12	3	banking	banking	NOUN
gujaf-388	12	4	sector	sector	NOUN
gujaf-388	12	5	ensures	ensure	VERB
gujaf-388	12	6	financial	financial	ADJ
gujaf-388	12	7	resilience	resilience	NOUN
gujaf-388	12	8	,	,	PUNCT
gujaf-388	12	9	allowing	allow	VERB
gujaf-388	12	10	banks	bank	NOUN
gujaf-388	12	11	to	to	PART
gujaf-388	12	12	withstand	withstand	VERB
gujaf-388	12	13	economic	economic	ADJ
gujaf-388	12	14	shocks	shock	NOUN
gujaf-388	12	15	,	,	PUNCT
gujaf-388	12	16	extend	extend	VERB
gujaf-388	12	17	credit	credit	NOUN
gujaf-388	12	18	facilities	facility	NOUN
gujaf-388	12	19	,	,	PUNCT
gujaf-388	12	20	and	and	CCONJ
gujaf-388	12	21	support	support	VERB
gujaf-388	12	22	overall	overall	ADJ
gujaf-388	12	23	economic	economic	ADJ
gujaf-388	12	24	growth	growth	NOUN
gujaf-388	12	25	(	(	PUNCT
gujaf-388	12	26	okonkwo	okonkwo	NOUN
gujaf-388	12	27	et	et	PROPN
gujaf-388	12	28	al	al	PROPN
gujaf-388	12	29	.	.	PROPN
gujaf-388	12	30	,	,	PUNCT
gujaf-388	12	31	2023	2023	NUM
gujaf-388	12	32	)	)	PUNCT
gujaf-388	12	33	.	.	PUNCT
gujaf-388	13	1	in	in	ADP
gujaf-388	13	2	this	this	DET
gujaf-388	13	3	context	context	NOUN
gujaf-388	13	4	,	,	PUNCT
gujaf-388	13	5	profitability	profitability	NOUN
gujaf-388	13	6	is	be	AUX
gujaf-388	13	7	often	often	ADV
gujaf-388	13	8	assessed	assess	VERB
gujaf-388	13	9	using	use	VERB
gujaf-388	13	10	three	three	NUM
gujaf-388	13	11	key	key	ADJ
gujaf-388	13	12	financial	financial	ADJ
gujaf-388	13	13	metrics	metric	NOUN
gujaf-388	13	14	including	include	VERB
gujaf-388	13	15	return	return	NOUN
gujaf-388	13	16	on	on	ADP
gujaf-388	13	17	assets	asset	NOUN
gujaf-388	13	18	(	(	PUNCT
gujaf-388	13	19	roa	roa	NOUN
gujaf-388	13	20	)	)	PUNCT
gujaf-388	13	21	,	,	PUNCT
gujaf-388	13	22	return	return	VERB
gujaf-388	13	23	on	on	ADP
gujaf-388	13	24	equity	equity	NOUN
gujaf-388	13	25	(	(	PUNCT
gujaf-388	13	26	roe	roe	PROPN
gujaf-388	13	27	)	)	PUNCT
gujaf-388	13	28	,	,	PUNCT
gujaf-388	13	29	and	and	CCONJ
gujaf-388	13	30	net	net	ADJ
gujaf-388	13	31	interest	interest	NOUN
gujaf-388	13	32	margin	margin	NOUN
gujaf-388	13	33	(	(	PUNCT
gujaf-388	13	34	nim	nim	NOUN
gujaf-388	13	35	)	)	PUNCT
gujaf-388	13	36	.	.	PUNCT
gujaf-388	14	1	roa	roa	PROPN
gujaf-388	14	2	,	,	PUNCT
gujaf-388	14	3	which	which	PRON
gujaf-388	14	4	measures	measure	VERB
gujaf-388	14	5	a	a	DET
gujaf-388	14	6	bank	bank	NOUN
gujaf-388	14	7	’s	’s	PART
gujaf-388	14	8	net	net	ADJ
gujaf-388	14	9	income	income	NOUN
gujaf-388	14	10	relative	relative	ADJ
gujaf-388	14	11	to	to	ADP
gujaf-388	14	12	its	its	PRON
gujaf-388	14	13	total	total	ADJ
gujaf-388	14	14	assets	asset	NOUN
gujaf-388	14	15	,	,	PUNCT
gujaf-388	14	16	evaluates	evaluate	VERB
gujaf-388	14	17	how	how	SCONJ
gujaf-388	14	18	efficiently	efficiently	ADV
gujaf-388	14	19	a	a	DET
gujaf-388	14	20	bank	bank	NOUN
gujaf-388	14	21	utilizes	utilize	VERB
gujaf-388	14	22	its	its	PRON
gujaf-388	14	23	asset	asset	NOUN
gujaf-388	14	24	base	base	NOUN
gujaf-388	14	25	to	to	PART
gujaf-388	14	26	generate	generate	VERB
gujaf-388	14	27	profits	profit	NOUN
gujaf-388	14	28	(	(	PUNCT
gujaf-388	14	29	adebayo	adebayo	PROPN
gujaf-388	14	30	&	&	CCONJ
gujaf-388	14	31	olayemi	olayemi	PROPN
gujaf-388	14	32	,	,	PUNCT
gujaf-388	14	33	2022	2022	NUM
gujaf-388	14	34	)	)	PUNCT
gujaf-388	14	35	.	.	PUNCT
gujaf-388	15	1	roe	roe	PROPN
gujaf-388	15	2	,	,	PUNCT
gujaf-388	15	3	calculated	calculate	VERB
gujaf-388	15	4	as	as	ADP
gujaf-388	15	5	net	net	ADJ
gujaf-388	15	6	income	income	NOUN
gujaf-388	15	7	divided	divide	VERB
gujaf-388	15	8	by	by	ADP
gujaf-388	15	9	total	total	ADJ
gujaf-388	15	10	shareholders	shareholder	NOUN
gujaf-388	15	11	’	'	PUNCT
gujaf-388	15	12	equity	equity	NOUN
gujaf-388	15	13	,	,	PUNCT
gujaf-388	15	14	assesses	assess	VERB
gujaf-388	15	15	how	how	SCONJ
gujaf-388	15	16	effectively	effectively	ADV
gujaf-388	15	17	a	a	DET
gujaf-388	15	18	bank	bank	NOUN
gujaf-388	15	19	is	be	AUX
gujaf-388	15	20	using	use	VERB
gujaf-388	15	21	its	its	PRON
gujaf-388	15	22	capital	capital	NOUN
gujaf-388	15	23	to	to	PART
gujaf-388	15	24	generate	generate	VERB
gujaf-388	15	25	returns	return	NOUN
gujaf-388	15	26	for	for	ADP
gujaf-388	15	27	investors	investor	NOUN
gujaf-388	15	28	(	(	PUNCT
gujaf-388	15	29	bello	bello	PROPN
gujaf-388	15	30	&	&	CCONJ
gujaf-388	15	31	yusuf	yusuf	PROPN
gujaf-388	15	32	,	,	PUNCT
gujaf-388	15	33	2022	2022	NUM
gujaf-388	15	34	)	)	PUNCT
gujaf-388	15	35	.	.	PUNCT
gujaf-388	16	1	nim	nim	PROPN
gujaf-388	16	2	,	,	PUNCT
gujaf-388	16	3	which	which	PRON
gujaf-388	16	4	represents	represent	VERB
gujaf-388	16	5	the	the	DET
gujaf-388	16	6	difference	difference	NOUN
gujaf-388	16	7	between	between	ADP
gujaf-388	16	8	interest	interest	NOUN
gujaf-388	16	9	income	income	NOUN
gujaf-388	16	10	and	and	CCONJ
gujaf-388	16	11	interest	interest	NOUN
gujaf-388	16	12	expenses	expense	NOUN
gujaf-388	16	13	as	as	ADP
gujaf-388	16	14	a	a	DET
gujaf-388	16	15	percentage	percentage	NOUN
gujaf-388	16	16	of	of	ADP
gujaf-388	16	17	total	total	ADJ
gujaf-388	16	18	assets	asset	NOUN
gujaf-388	16	19	or	or	CCONJ
gujaf-388	16	20	interest	interest	NOUN
gujaf-388	16	21	-	-	PUNCT
gujaf-388	16	22	bearing	bear	VERB
gujaf-388	16	23	assets	asset	NOUN
gujaf-388	16	24	,	,	PUNCT
gujaf-388	16	25	measures	measure	VERB
gujaf-388	16	26	a	a	DET
gujaf-388	16	27	bank	bank	NOUN
gujaf-388	16	28	’s	’s	PART
gujaf-388	16	29	efficiency	efficiency	NOUN
gujaf-388	16	30	in	in	ADP
gujaf-388	16	31	generating	generate	VERB
gujaf-388	16	32	income	income	NOUN
gujaf-388	16	33	from	from	ADP
gujaf-388	16	34	its	its	PRON
gujaf-388	16	35	lending	lending	NOUN
gujaf-388	16	36	activities	activity	NOUN
gujaf-388	16	37	(	(	PUNCT
gujaf-388	16	38	fatima	fatima	PROPN
gujaf-388	16	39	&	&	CCONJ
gujaf-388	16	40	ahmed	ahmed	PROPN
gujaf-388	16	41	,	,	PUNCT
gujaf-388	16	42	2022	2022	NUM
gujaf-388	16	43	)	)	PUNCT
gujaf-388	16	44	.	.	PUNCT
gujaf-388	17	1	these	these	DET
gujaf-388	17	2	profitability	profitability	NOUN
gujaf-388	17	3	indicators	indicator	NOUN
gujaf-388	17	4	are	be	AUX
gujaf-388	17	5	influenced	influence	VERB
gujaf-388	17	6	by	by	ADP
gujaf-388	17	7	a	a	DET
gujaf-388	17	8	variety	variety	NOUN
gujaf-388	17	9	of	of	ADP
gujaf-388	17	10	factors	factor	NOUN
gujaf-388	17	11	,	,	PUNCT
gujaf-388	17	12	with	with	ADP
gujaf-388	17	13	interest	interest	NOUN
gujaf-388	17	14	rates	rate	NOUN
gujaf-388	17	15	being	be	AUX
gujaf-388	17	16	one	one	NUM
gujaf-388	17	17	of	of	ADP
gujaf-388	17	18	the	the	DET
gujaf-388	17	19	most	most	ADV
gujaf-388	17	20	critical	critical	ADJ
gujaf-388	17	21	determinants	determinant	NOUN
gujaf-388	17	22	of	of	ADP
gujaf-388	17	23	bank	bank	NOUN
gujaf-388	17	24	performance	performance	NOUN
gujaf-388	17	25	.	.	PUNCT
gujaf-388	18	1	gusau	gusau	ADJ
gujaf-388	18	2	journal	journal	PROPN
gujaf-388	18	3	of	of	ADP
gujaf-388	18	4	accounting	accounting	NOUN
gujaf-388	18	5	and	and	CCONJ
gujaf-388	18	6	finance	finance	NOUN
gujaf-388	18	7	,	,	PUNCT
gujaf-388	18	8	vol.6	vol.6	PROPN
gujaf-388	18	9	,	,	PUNCT
gujaf-388	18	10	issue	issue	NOUN
gujaf-388	18	11	1	1	NUM
gujaf-388	18	12	,	,	PUNCT
gujaf-388	18	13	april	april	PROPN
gujaf-388	18	14	,	,	PUNCT
gujaf-388	18	15	2025	2025	NUM
gujaf-388	18	16	334	334	NUM
gujaf-388	18	17	interest	interest	NOUN
gujaf-388	18	18	rates	rate	NOUN
gujaf-388	18	19	play	play	VERB
gujaf-388	18	20	a	a	DET
gujaf-388	18	21	central	central	ADJ
gujaf-388	18	22	role	role	NOUN
gujaf-388	18	23	in	in	ADP
gujaf-388	18	24	the	the	DET
gujaf-388	18	25	banking	banking	NOUN
gujaf-388	18	26	industry	industry	NOUN
gujaf-388	18	27	,	,	PUNCT
gujaf-388	18	28	directly	directly	ADV
gujaf-388	18	29	influencing	influence	VERB
gujaf-388	18	30	the	the	DET
gujaf-388	18	31	cost	cost	NOUN
gujaf-388	18	32	of	of	ADP
gujaf-388	18	33	funds	fund	NOUN
gujaf-388	18	34	,	,	PUNCT
gujaf-388	18	35	lending	lending	NOUN
gujaf-388	18	36	activities	activity	NOUN
gujaf-388	18	37	,	,	PUNCT
gujaf-388	18	38	and	and	CCONJ
gujaf-388	18	39	overall	overall	ADJ
gujaf-388	18	40	profitability	profitability	NOUN
gujaf-388	18	41	.	.	PUNCT
gujaf-388	19	1	as	as	ADP
gujaf-388	19	2	financial	financial	ADJ
gujaf-388	19	3	intermediaries	intermediary	NOUN
gujaf-388	19	4	,	,	PUNCT
gujaf-388	19	5	banks	bank	NOUN
gujaf-388	19	6	earn	earn	VERB
gujaf-388	19	7	a	a	DET
gujaf-388	19	8	significant	significant	ADJ
gujaf-388	19	9	portion	portion	NOUN
gujaf-388	19	10	of	of	ADP
gujaf-388	19	11	their	their	PRON
gujaf-388	19	12	revenue	revenue	NOUN
gujaf-388	19	13	from	from	ADP
gujaf-388	19	14	the	the	DET
gujaf-388	19	15	spread	spread	NOUN
gujaf-388	19	16	between	between	ADP
gujaf-388	19	17	the	the	DET
gujaf-388	19	18	interest	interest	NOUN
gujaf-388	19	19	they	they	PRON
gujaf-388	19	20	charge	charge	VERB
gujaf-388	19	21	on	on	ADP
gujaf-388	19	22	loans	loan	NOUN
gujaf-388	19	23	and	and	CCONJ
gujaf-388	19	24	the	the	DET
gujaf-388	19	25	interest	interest	NOUN
gujaf-388	19	26	they	they	PRON
gujaf-388	19	27	pay	pay	VERB
gujaf-388	19	28	on	on	ADP
gujaf-388	19	29	deposits	deposit	NOUN
gujaf-388	19	30	(	(	PUNCT
gujaf-388	19	31	haruna	haruna	PROPN
gujaf-388	19	32	&	&	CCONJ
gujaf-388	19	33	abdullahi	abdullahi	PROPN
gujaf-388	19	34	,	,	PUNCT
gujaf-388	19	35	2023	2023	NUM
gujaf-388	19	36	)	)	PUNCT
gujaf-388	19	37	.	.	PUNCT
gujaf-388	20	1	when	when	SCONJ
gujaf-388	20	2	interest	interest	NOUN
gujaf-388	20	3	rates	rate	NOUN
gujaf-388	20	4	rise	rise	VERB
gujaf-388	20	5	,	,	PUNCT
gujaf-388	20	6	borrowing	borrowing	NOUN
gujaf-388	20	7	costs	cost	NOUN
gujaf-388	20	8	increase	increase	NOUN
gujaf-388	20	9	,	,	PUNCT
gujaf-388	20	10	which	which	PRON
gujaf-388	20	11	may	may	AUX
gujaf-388	20	12	reduce	reduce	VERB
gujaf-388	20	13	loan	loan	NOUN
gujaf-388	20	14	demand	demand	NOUN
gujaf-388	20	15	as	as	ADP
gujaf-388	20	16	businesses	business	NOUN
gujaf-388	20	17	and	and	CCONJ
gujaf-388	20	18	individuals	individual	NOUN
gujaf-388	20	19	find	find	VERB
gujaf-388	20	20	it	it	PRON
gujaf-388	20	21	more	more	ADV
gujaf-388	20	22	expensive	expensive	ADJ
gujaf-388	20	23	to	to	PART
gujaf-388	20	24	access	access	VERB
gujaf-388	20	25	credit	credit	NOUN
gujaf-388	20	26	.	.	PUNCT
gujaf-388	21	1	this	this	PRON
gujaf-388	21	2	can	can	AUX
gujaf-388	21	3	,	,	PUNCT
gujaf-388	21	4	in	in	ADP
gujaf-388	21	5	turn	turn	NOUN
gujaf-388	21	6	,	,	PUNCT
gujaf-388	21	7	lead	lead	VERB
gujaf-388	21	8	to	to	ADP
gujaf-388	21	9	lower	low	ADJ
gujaf-388	21	10	loan	loan	NOUN
gujaf-388	21	11	volumes	volume	NOUN
gujaf-388	21	12	and	and	CCONJ
gujaf-388	21	13	a	a	DET
gujaf-388	21	14	decline	decline	NOUN
gujaf-388	21	15	in	in	ADP
gujaf-388	21	16	interest	interest	NOUN
gujaf-388	21	17	income	income	NOUN
gujaf-388	21	18	,	,	PUNCT
gujaf-388	21	19	affecting	affect	VERB
gujaf-388	21	20	overall	overall	ADJ
gujaf-388	21	21	bank	bank	NOUN
gujaf-388	21	22	profitability	profitability	NOUN
gujaf-388	21	23	(	(	PUNCT
gujaf-388	21	24	daniel	daniel	PROPN
gujaf-388	21	25	&	&	CCONJ
gujaf-388	21	26	eze	eze	PROPN
gujaf-388	21	27	,	,	PUNCT
gujaf-388	21	28	2020	2020	NUM
gujaf-388	21	29	)	)	PUNCT
gujaf-388	21	30	.	.	PUNCT
gujaf-388	22	1	conversely	conversely	ADV
gujaf-388	22	2	,	,	PUNCT
gujaf-388	22	3	higher	high	ADJ
gujaf-388	22	4	interest	interest	NOUN
gujaf-388	22	5	rates	rate	NOUN
gujaf-388	22	6	can	can	AUX
gujaf-388	22	7	improve	improve	VERB
gujaf-388	22	8	net	net	ADJ
gujaf-388	22	9	interest	interest	NOUN
gujaf-388	22	10	margins	margin	NOUN
gujaf-388	22	11	(	(	PUNCT
gujaf-388	22	12	nim	nim	NOUN
gujaf-388	22	13	)	)	PUNCT
gujaf-388	22	14	if	if	SCONJ
gujaf-388	22	15	banks	bank	NOUN
gujaf-388	22	16	successfully	successfully	ADV
gujaf-388	22	17	adjust	adjust	VERB
gujaf-388	22	18	their	their	PRON
gujaf-388	22	19	lending	lending	NOUN
gujaf-388	22	20	rates	rate	NOUN
gujaf-388	22	21	more	more	ADJ
gujaf-388	22	22	than	than	ADP
gujaf-388	22	23	their	their	PRON
gujaf-388	22	24	cost	cost	NOUN
gujaf-388	22	25	of	of	ADP
gujaf-388	22	26	funds	fund	NOUN
gujaf-388	22	27	.	.	PUNCT
gujaf-388	23	1	on	on	ADP
gujaf-388	23	2	the	the	DET
gujaf-388	23	3	other	other	ADJ
gujaf-388	23	4	hand	hand	NOUN
gujaf-388	23	5	,	,	PUNCT
gujaf-388	23	6	a	a	DET
gujaf-388	23	7	decline	decline	NOUN
gujaf-388	23	8	in	in	ADP
gujaf-388	23	9	interest	interest	NOUN
gujaf-388	23	10	rates	rate	NOUN
gujaf-388	23	11	can	can	AUX
gujaf-388	23	12	make	make	VERB
gujaf-388	23	13	borrowing	borrow	VERB
gujaf-388	23	14	more	more	ADV
gujaf-388	23	15	attractive	attractive	ADJ
gujaf-388	23	16	,	,	PUNCT
gujaf-388	23	17	increasing	increase	VERB
gujaf-388	23	18	loan	loan	NOUN
gujaf-388	23	19	demand	demand	NOUN
gujaf-388	23	20	and	and	CCONJ
gujaf-388	23	21	boosting	boost	VERB
gujaf-388	23	22	bank	bank	NOUN
gujaf-388	23	23	revenues	revenue	NOUN
gujaf-388	23	24	.	.	PUNCT
gujaf-388	24	1	however	however	ADV
gujaf-388	24	2	,	,	PUNCT
gujaf-388	24	3	lower	low	ADJ
gujaf-388	24	4	rates	rate	NOUN
gujaf-388	24	5	also	also	ADV
gujaf-388	24	6	compress	compress	VERB
gujaf-388	24	7	net	net	ADJ
gujaf-388	24	8	interest	interest	NOUN
gujaf-388	24	9	margins	margin	NOUN
gujaf-388	24	10	if	if	SCONJ
gujaf-388	24	11	deposit	deposit	NOUN
gujaf-388	24	12	rates	rate	NOUN
gujaf-388	24	13	do	do	AUX
gujaf-388	24	14	not	not	PART
gujaf-388	24	15	adjust	adjust	VERB
gujaf-388	24	16	downward	downward	ADV
gujaf-388	24	17	at	at	ADP
gujaf-388	24	18	the	the	DET
gujaf-388	24	19	same	same	ADJ
gujaf-388	24	20	pace	pace	NOUN
gujaf-388	24	21	as	as	ADP
gujaf-388	24	22	lending	lending	NOUN
gujaf-388	24	23	rates	rate	NOUN
gujaf-388	24	24	,	,	PUNCT
gujaf-388	24	25	thereby	thereby	ADV
gujaf-388	24	26	reducing	reduce	VERB
gujaf-388	24	27	overall	overall	ADJ
gujaf-388	24	28	profitability	profitability	NOUN
gujaf-388	24	29	(	(	PUNCT
gujaf-388	24	30	adebayo	adebayo	PROPN
gujaf-388	24	31	&	&	CCONJ
gujaf-388	24	32	olayemi	olayemi	PROPN
gujaf-388	24	33	,	,	PUNCT
gujaf-388	24	34	2022	2022	NUM
gujaf-388	24	35	)	)	PUNCT
gujaf-388	24	36	.	.	PUNCT
gujaf-388	25	1	the	the	DET
gujaf-388	25	2	monetary	monetary	ADJ
gujaf-388	25	3	policy	policy	NOUN
gujaf-388	25	4	rate	rate	NOUN
gujaf-388	25	5	(	(	PUNCT
gujaf-388	25	6	mpr	mpr	NOUN
gujaf-388	25	7	)	)	PUNCT
gujaf-388	25	8	,	,	PUNCT
gujaf-388	25	9	which	which	PRON
gujaf-388	25	10	serves	serve	VERB
gujaf-388	25	11	as	as	ADP
gujaf-388	25	12	the	the	DET
gujaf-388	25	13	benchmark	benchmark	ADJ
gujaf-388	25	14	interest	interest	NOUN
gujaf-388	25	15	rate	rate	NOUN
gujaf-388	25	16	set	set	VERB
gujaf-388	25	17	by	by	ADP
gujaf-388	25	18	the	the	DET
gujaf-388	25	19	central	central	ADJ
gujaf-388	25	20	bank	bank	PROPN
gujaf-388	25	21	of	of	ADP
gujaf-388	25	22	nigeria	nigeria	PROPN
gujaf-388	25	23	(	(	PUNCT
gujaf-388	25	24	cbn	cbn	PROPN
gujaf-388	25	25	)	)	PUNCT
gujaf-388	25	26	,	,	PUNCT
gujaf-388	25	27	significantly	significantly	ADV
gujaf-388	25	28	influences	influence	VERB
gujaf-388	25	29	banking	banking	NOUN
gujaf-388	25	30	sector	sector	NOUN
gujaf-388	25	31	performance	performance	NOUN
gujaf-388	25	32	.	.	PUNCT
gujaf-388	26	1	adjustments	adjustment	NOUN
gujaf-388	26	2	in	in	ADP
gujaf-388	26	3	the	the	DET
gujaf-388	26	4	mpr	mpr	NOUN
gujaf-388	26	5	impact	impact	NOUN
gujaf-388	26	6	deposit	deposit	NOUN
gujaf-388	26	7	and	and	CCONJ
gujaf-388	26	8	lending	lending	NOUN
gujaf-388	26	9	rates	rate	NOUN
gujaf-388	26	10	,	,	PUNCT
gujaf-388	26	11	shaping	shape	VERB
gujaf-388	26	12	banks	bank	NOUN
gujaf-388	26	13	'	'	PART
gujaf-388	26	14	ability	ability	NOUN
gujaf-388	26	15	to	to	PART
gujaf-388	26	16	generate	generate	VERB
gujaf-388	26	17	income	income	NOUN
gujaf-388	26	18	and	and	CCONJ
gujaf-388	26	19	sustain	sustain	VERB
gujaf-388	26	20	profitability	profitability	NOUN
gujaf-388	26	21	(	(	PUNCT
gujaf-388	26	22	bello	bello	PROPN
gujaf-388	26	23	&	&	CCONJ
gujaf-388	26	24	yusuf	yusuf	PROPN
gujaf-388	26	25	,	,	PUNCT
gujaf-388	26	26	2022	2022	NUM
gujaf-388	26	27	)	)	PUNCT
gujaf-388	26	28	.	.	PUNCT
gujaf-388	27	1	in	in	ADP
gujaf-388	27	2	recent	recent	ADJ
gujaf-388	27	3	years	year	NOUN
gujaf-388	27	4	,	,	PUNCT
gujaf-388	27	5	the	the	DET
gujaf-388	27	6	nigerian	nigerian	ADJ
gujaf-388	27	7	banking	banking	NOUN
gujaf-388	27	8	sector	sector	NOUN
gujaf-388	27	9	has	have	AUX
gujaf-388	27	10	witnessed	witness	VERB
gujaf-388	27	11	fluctuations	fluctuation	NOUN
gujaf-388	27	12	in	in	ADP
gujaf-388	27	13	interest	interest	NOUN
gujaf-388	27	14	rates	rate	NOUN
gujaf-388	27	15	due	due	ADJ
gujaf-388	27	16	to	to	ADP
gujaf-388	27	17	macroeconomic	macroeconomic	ADJ
gujaf-388	27	18	factors	factor	NOUN
gujaf-388	27	19	such	such	ADJ
gujaf-388	27	20	as	as	ADP
gujaf-388	27	21	inflationary	inflationary	ADJ
gujaf-388	27	22	pressures	pressure	NOUN
gujaf-388	27	23	,	,	PUNCT
gujaf-388	27	24	foreign	foreign	ADJ
gujaf-388	27	25	exchange	exchange	NOUN
gujaf-388	27	26	volatility	volatility	NOUN
gujaf-388	27	27	,	,	PUNCT
gujaf-388	27	28	and	and	CCONJ
gujaf-388	27	29	monetary	monetary	ADJ
gujaf-388	27	30	policy	policy	NOUN
gujaf-388	27	31	interventions	intervention	NOUN
gujaf-388	27	32	(	(	PUNCT
gujaf-388	27	33	fatima	fatima	PROPN
gujaf-388	27	34	&	&	CCONJ
gujaf-388	27	35	ahmed	ahmed	PROPN
gujaf-388	27	36	,	,	PUNCT
gujaf-388	27	37	2022	2022	NUM
gujaf-388	27	38	)	)	PUNCT
gujaf-388	27	39	.	.	PUNCT
gujaf-388	28	1	the	the	DET
gujaf-388	28	2	cbn	cbn	PROPN
gujaf-388	28	3	has	have	AUX
gujaf-388	28	4	frequently	frequently	ADV
gujaf-388	28	5	adjusted	adjust	VERB
gujaf-388	28	6	the	the	DET
gujaf-388	28	7	mpr	mpr	NOUN
gujaf-388	28	8	in	in	ADP
gujaf-388	28	9	response	response	NOUN
gujaf-388	28	10	to	to	ADP
gujaf-388	28	11	economic	economic	ADJ
gujaf-388	28	12	conditions	condition	NOUN
gujaf-388	28	13	,	,	PUNCT
gujaf-388	28	14	causing	cause	VERB
gujaf-388	28	15	variations	variation	NOUN
gujaf-388	28	16	in	in	ADP
gujaf-388	28	17	banks	bank	NOUN
gujaf-388	28	18	'	'	PART
gujaf-388	28	19	interest	interest	NOUN
gujaf-388	28	20	income	income	NOUN
gujaf-388	28	21	and	and	CCONJ
gujaf-388	28	22	overall	overall	ADJ
gujaf-388	28	23	financial	financial	ADJ
gujaf-388	28	24	performance	performance	NOUN
gujaf-388	28	25	.	.	PUNCT
gujaf-388	29	1	while	while	SCONJ
gujaf-388	29	2	some	some	DET
gujaf-388	29	3	banks	bank	NOUN
gujaf-388	29	4	have	have	AUX
gujaf-388	29	5	capitalized	capitalize	VERB
gujaf-388	29	6	on	on	ADP
gujaf-388	29	7	rising	rise	VERB
gujaf-388	29	8	interest	interest	NOUN
gujaf-388	29	9	rates	rate	NOUN
gujaf-388	29	10	to	to	PART
gujaf-388	29	11	improve	improve	VERB
gujaf-388	29	12	net	net	ADJ
gujaf-388	29	13	interest	interest	NOUN
gujaf-388	29	14	margins	margin	NOUN
gujaf-388	29	15	,	,	PUNCT
gujaf-388	29	16	others	other	NOUN
gujaf-388	29	17	have	have	AUX
gujaf-388	29	18	struggled	struggle	VERB
gujaf-388	29	19	due	due	ADJ
gujaf-388	29	20	to	to	ADP
gujaf-388	29	21	increased	increase	VERB
gujaf-388	29	22	funding	funding	NOUN
gujaf-388	29	23	costs	cost	NOUN
gujaf-388	29	24	,	,	PUNCT
gujaf-388	29	25	lower	low	ADJ
gujaf-388	29	26	loan	loan	NOUN
gujaf-388	29	27	disbursement	disbursement	NOUN
gujaf-388	29	28	,	,	PUNCT
gujaf-388	29	29	and	and	CCONJ
gujaf-388	29	30	higher	high	ADJ
gujaf-388	29	31	default	default	NOUN
gujaf-388	29	32	risks	risk	NOUN
gujaf-388	29	33	(	(	PUNCT
gujaf-388	29	34	haruna	haruna	PROPN
gujaf-388	29	35	&	&	CCONJ
gujaf-388	29	36	abdullahi	abdullahi	PROPN
gujaf-388	29	37	,	,	PUNCT
gujaf-388	29	38	2023	2023	NUM
gujaf-388	29	39	)	)	PUNCT
gujaf-388	29	40	.	.	PUNCT
gujaf-388	30	1	given	give	VERB
gujaf-388	30	2	the	the	DET
gujaf-388	30	3	dynamic	dynamic	ADJ
gujaf-388	30	4	nature	nature	NOUN
gujaf-388	30	5	of	of	ADP
gujaf-388	30	6	interest	interest	NOUN
gujaf-388	30	7	rate	rate	NOUN
gujaf-388	30	8	movements	movement	NOUN
gujaf-388	30	9	and	and	CCONJ
gujaf-388	30	10	their	their	PRON
gujaf-388	30	11	potential	potential	ADJ
gujaf-388	30	12	impact	impact	NOUN
gujaf-388	30	13	on	on	ADP
gujaf-388	30	14	banking	banking	NOUN
gujaf-388	30	15	profitability	profitability	NOUN
gujaf-388	30	16	,	,	PUNCT
gujaf-388	30	17	it	it	PRON
gujaf-388	30	18	is	be	AUX
gujaf-388	30	19	essential	essential	ADJ
gujaf-388	30	20	to	to	PART
gujaf-388	30	21	conduct	conduct	VERB
gujaf-388	30	22	an	an	DET
gujaf-388	30	23	empirical	empirical	ADJ
gujaf-388	30	24	analysis	analysis	NOUN
gujaf-388	30	25	to	to	PART
gujaf-388	30	26	examine	examine	VERB
gujaf-388	30	27	how	how	SCONJ
gujaf-388	30	28	fluctuations	fluctuation	NOUN
gujaf-388	30	29	in	in	ADP
gujaf-388	30	30	interest	interest	NOUN
gujaf-388	30	31	rates	rate	NOUN
gujaf-388	30	32	affect	affect	VERB
gujaf-388	30	33	roa	roa	PROPN
gujaf-388	30	34	,	,	PUNCT
gujaf-388	30	35	roe	roe	NOUN
gujaf-388	30	36	,	,	PUNCT
gujaf-388	30	37	and	and	CCONJ
gujaf-388	30	38	nim	nim	PROPN
gujaf-388	30	39	among	among	ADP
gujaf-388	30	40	listed	list	VERB
gujaf-388	30	41	deposit	deposit	NOUN
gujaf-388	30	42	money	money	NOUN
gujaf-388	30	43	banks	bank	NOUN
gujaf-388	30	44	in	in	ADP
gujaf-388	30	45	nigeria	nigeria	PROPN
gujaf-388	30	46	.	.	PUNCT
gujaf-388	31	1	the	the	DET
gujaf-388	31	2	nigerian	nigerian	ADJ
gujaf-388	31	3	banking	banking	NOUN
gujaf-388	31	4	sector	sector	NOUN
gujaf-388	31	5	operates	operate	VERB
gujaf-388	31	6	in	in	ADP
gujaf-388	31	7	an	an	DET
gujaf-388	31	8	economic	economic	ADJ
gujaf-388	31	9	environment	environment	NOUN
gujaf-388	31	10	characterized	characterize	VERB
gujaf-388	31	11	by	by	ADP
gujaf-388	31	12	volatile	volatile	ADJ
gujaf-388	31	13	interest	interest	NOUN
gujaf-388	31	14	rates	rate	NOUN
gujaf-388	31	15	,	,	PUNCT
gujaf-388	31	16	inflationary	inflationary	ADJ
gujaf-388	31	17	pressures	pressure	NOUN
gujaf-388	31	18	,	,	PUNCT
gujaf-388	31	19	and	and	CCONJ
gujaf-388	31	20	regulatory	regulatory	ADJ
gujaf-388	31	21	adjustments	adjustment	NOUN
gujaf-388	31	22	.	.	PUNCT
gujaf-388	32	1	despite	despite	SCONJ
gujaf-388	32	2	the	the	DET
gujaf-388	32	3	critical	critical	ADJ
gujaf-388	32	4	role	role	NOUN
gujaf-388	32	5	of	of	ADP
gujaf-388	32	6	interest	interest	NOUN
gujaf-388	32	7	rates	rate	NOUN
gujaf-388	32	8	in	in	ADP
gujaf-388	32	9	shaping	shape	VERB
gujaf-388	32	10	banking	banking	NOUN
gujaf-388	32	11	profitability	profitability	NOUN
gujaf-388	32	12	,	,	PUNCT
gujaf-388	32	13	there	there	PRON
gujaf-388	32	14	is	be	VERB
gujaf-388	32	15	no	no	DET
gujaf-388	32	16	clear	clear	ADJ
gujaf-388	32	17	consensus	consensus	NOUN
gujaf-388	32	18	on	on	ADP
gujaf-388	32	19	their	their	PRON
gujaf-388	32	20	overall	overall	ADJ
gujaf-388	32	21	effect	effect	NOUN
gujaf-388	32	22	,	,	PUNCT
gujaf-388	32	23	particularly	particularly	ADV
gujaf-388	32	24	in	in	ADP
gujaf-388	32	25	nigeria	nigeria	PROPN
gujaf-388	32	26	’s	’s	PART
gujaf-388	32	27	evolving	evolve	VERB
gujaf-388	32	28	financial	financial	ADJ
gujaf-388	32	29	landscape	landscape	NOUN
gujaf-388	32	30	(	(	PUNCT
gujaf-388	32	31	olalekan	olalekan	PROPN
gujaf-388	32	32	&	&	CCONJ
gujaf-388	32	33	adegbite	adegbite	ADJ
gujaf-388	32	34	,	,	PUNCT
gujaf-388	32	35	2021	2021	NUM
gujaf-388	32	36	)	)	PUNCT
gujaf-388	32	37	.	.	PUNCT
gujaf-388	33	1	while	while	SCONJ
gujaf-388	33	2	some	some	DET
gujaf-388	33	3	studies	study	NOUN
gujaf-388	33	4	suggest	suggest	VERB
gujaf-388	33	5	that	that	SCONJ
gujaf-388	33	6	higher	high	ADJ
gujaf-388	33	7	interest	interest	NOUN
gujaf-388	33	8	rates	rate	NOUN
gujaf-388	33	9	enhance	enhance	VERB
gujaf-388	33	10	net	net	ADJ
gujaf-388	33	11	interest	interest	NOUN
gujaf-388	33	12	margins	margin	NOUN
gujaf-388	33	13	,	,	PUNCT
gujaf-388	33	14	others	other	NOUN
gujaf-388	33	15	argue	argue	VERB
gujaf-388	33	16	that	that	SCONJ
gujaf-388	33	17	they	they	PRON
gujaf-388	33	18	increase	increase	VERB
gujaf-388	33	19	the	the	DET
gujaf-388	33	20	cost	cost	NOUN
gujaf-388	33	21	of	of	ADP
gujaf-388	33	22	funds	fund	NOUN
gujaf-388	33	23	and	and	CCONJ
gujaf-388	33	24	loan	loan	NOUN
gujaf-388	33	25	defaults	default	NOUN
gujaf-388	33	26	,	,	PUNCT
gujaf-388	33	27	thereby	thereby	ADV
gujaf-388	33	28	reducing	reduce	VERB
gujaf-388	33	29	profitability	profitability	NOUN
gujaf-388	33	30	(	(	PUNCT
gujaf-388	33	31	adebayo	adebayo	PROPN
gujaf-388	33	32	&	&	CCONJ
gujaf-388	33	33	olayemi	olayemi	PROPN
gujaf-388	33	34	,	,	PUNCT
gujaf-388	33	35	2022	2022	NUM
gujaf-388	33	36	)	)	PUNCT
gujaf-388	33	37	.	.	PUNCT
gujaf-388	34	1	additionally	additionally	ADV
gujaf-388	34	2	,	,	PUNCT
gujaf-388	34	3	frequent	frequent	ADJ
gujaf-388	34	4	monetary	monetary	ADJ
gujaf-388	34	5	policy	policy	NOUN
gujaf-388	34	6	adjustments	adjustment	NOUN
gujaf-388	34	7	by	by	ADP
gujaf-388	34	8	the	the	DET
gujaf-388	34	9	cbn	cbn	PROPN
gujaf-388	34	10	have	have	AUX
gujaf-388	34	11	created	create	VERB
gujaf-388	34	12	uncertainties	uncertainty	NOUN
gujaf-388	34	13	,	,	PUNCT
gujaf-388	34	14	making	make	VERB
gujaf-388	34	15	it	it	PRON
gujaf-388	34	16	difficult	difficult	ADJ
gujaf-388	34	17	for	for	SCONJ
gujaf-388	34	18	banks	bank	NOUN
gujaf-388	34	19	to	to	PART
gujaf-388	34	20	optimize	optimize	VERB
gujaf-388	34	21	their	their	PRON
gujaf-388	34	22	lending	lending	NOUN
gujaf-388	34	23	strategies	strategy	NOUN
gujaf-388	34	24	(	(	PUNCT
gujaf-388	34	25	okonkwo	okonkwo	NOUN
gujaf-388	34	26	et	et	PROPN
gujaf-388	34	27	al	al	PROPN
gujaf-388	34	28	.	.	PROPN
gujaf-388	34	29	,	,	PUNCT
gujaf-388	34	30	2023	2023	NUM
gujaf-388	34	31	)	)	PUNCT
gujaf-388	34	32	.	.	PUNCT
gujaf-388	35	1	a	a	DET
gujaf-388	35	2	major	major	ADJ
gujaf-388	35	3	concern	concern	NOUN
gujaf-388	35	4	is	be	AUX
gujaf-388	35	5	that	that	SCONJ
gujaf-388	35	6	fluctuations	fluctuation	NOUN
gujaf-388	35	7	in	in	ADP
gujaf-388	35	8	interest	interest	NOUN
gujaf-388	35	9	rates	rate	NOUN
gujaf-388	35	10	may	may	AUX
gujaf-388	35	11	not	not	PART
gujaf-388	35	12	have	have	VERB
gujaf-388	35	13	a	a	DET
gujaf-388	35	14	uniform	uniform	ADJ
gujaf-388	35	15	effect	effect	NOUN
gujaf-388	35	16	on	on	ADP
gujaf-388	35	17	all	all	DET
gujaf-388	35	18	banks	bank	NOUN
gujaf-388	35	19	,	,	PUNCT
gujaf-388	35	20	as	as	SCONJ
gujaf-388	35	21	differences	difference	NOUN
gujaf-388	35	22	in	in	ADP
gujaf-388	35	23	loan	loan	NOUN
gujaf-388	35	24	portfolio	portfolio	NOUN
gujaf-388	35	25	composition	composition	NOUN
gujaf-388	35	26	,	,	PUNCT
gujaf-388	35	27	risk	risk	NOUN
gujaf-388	35	28	exposure	exposure	NOUN
gujaf-388	35	29	,	,	PUNCT
gujaf-388	35	30	and	and	CCONJ
gujaf-388	35	31	capital	capital	NOUN
gujaf-388	35	32	structure	structure	NOUN
gujaf-388	35	33	could	could	AUX
gujaf-388	35	34	lead	lead	VERB
gujaf-388	35	35	to	to	ADP
gujaf-388	35	36	varying	vary	VERB
gujaf-388	35	37	profitability	profitability	NOUN
gujaf-388	35	38	outcomes	outcome	NOUN
gujaf-388	35	39	(	(	PUNCT
gujaf-388	35	40	daniel	daniel	PROPN
gujaf-388	35	41	&	&	CCONJ
gujaf-388	35	42	eze	eze	PROPN
gujaf-388	35	43	,	,	PUNCT
gujaf-388	35	44	2020	2020	NUM
gujaf-388	35	45	)	)	PUNCT
gujaf-388	35	46	.	.	PUNCT
gujaf-388	36	1	furthermore	furthermore	ADV
gujaf-388	36	2	,	,	PUNCT
gujaf-388	36	3	most	most	ADJ
gujaf-388	36	4	existing	exist	VERB
gujaf-388	36	5	studies	study	NOUN
gujaf-388	36	6	have	have	AUX
gujaf-388	36	7	not	not	PART
gujaf-388	36	8	adequately	adequately	ADV
gujaf-388	36	9	examined	examine	VERB
gujaf-388	36	10	the	the	DET
gujaf-388	36	11	distinct	distinct	ADJ
gujaf-388	36	12	effects	effect	NOUN
gujaf-388	36	13	of	of	ADP
gujaf-388	36	14	interest	interest	NOUN
gujaf-388	36	15	rates	rate	NOUN
gujaf-388	36	16	on	on	ADP
gujaf-388	36	17	multiple	multiple	ADJ
gujaf-388	36	18	profitability	profitability	NOUN
gujaf-388	36	19	metrics	metric	NOUN
gujaf-388	36	20	such	such	ADJ
gujaf-388	36	21	as	as	ADP
gujaf-388	36	22	roa	roa	PROPN
gujaf-388	36	23	,	,	PUNCT
gujaf-388	36	24	roe	roe	NOUN
gujaf-388	36	25	,	,	PUNCT
gujaf-388	36	26	and	and	CCONJ
gujaf-388	36	27	nim	nim	PROPN
gujaf-388	36	28	in	in	ADP
gujaf-388	36	29	the	the	DET
gujaf-388	36	30	nigerian	nigerian	ADJ
gujaf-388	36	31	banking	banking	NOUN
gujaf-388	36	32	sector	sector	NOUN
gujaf-388	36	33	.	.	PUNCT
gujaf-388	37	1	this	this	DET
gujaf-388	37	2	study	study	NOUN
gujaf-388	37	3	seeks	seek	VERB
gujaf-388	37	4	to	to	PART
gujaf-388	37	5	bridge	bridge	VERB
gujaf-388	37	6	this	this	DET
gujaf-388	37	7	gap	gap	NOUN
gujaf-388	37	8	by	by	ADP
gujaf-388	37	9	investigating	investigate	VERB
gujaf-388	37	10	how	how	SCONJ
gujaf-388	37	11	interest	interest	NOUN
gujaf-388	37	12	rates	rate	NOUN
gujaf-388	37	13	influence	influence	VERB
gujaf-388	37	14	profitability	profitability	NOUN
gujaf-388	37	15	across	across	ADP
gujaf-388	37	16	multiple	multiple	ADJ
gujaf-388	37	17	dimensions	dimension	NOUN
gujaf-388	37	18	,	,	PUNCT
gujaf-388	37	19	providing	provide	VERB
gujaf-388	37	20	empirical	empirical	ADJ
gujaf-388	37	21	evidence	evidence	NOUN
gujaf-388	37	22	on	on	ADP
gujaf-388	37	23	the	the	DET
gujaf-388	37	24	relationship	relationship	NOUN
gujaf-388	37	25	between	between	ADP
gujaf-388	37	26	interest	interest	NOUN
gujaf-388	37	27	rates	rate	NOUN
gujaf-388	37	28	and	and	CCONJ
gujaf-388	37	29	the	the	DET
gujaf-388	37	30	financial	financial	ADJ
gujaf-388	37	31	performance	performance	NOUN
gujaf-388	37	32	of	of	ADP
gujaf-388	37	33	listed	list	VERB
gujaf-388	37	34	deposit	deposit	NOUN
gujaf-388	37	35	money	money	NOUN
gujaf-388	37	36	banks	bank	NOUN
gujaf-388	37	37	in	in	ADP
gujaf-388	37	38	nigeria	nigeria	PROPN
gujaf-388	37	39	.	.	PUNCT
gujaf-388	38	1	gusau	gusau	PROPN
gujaf-388	38	2	journal	journal	PROPN
gujaf-388	38	3	of	of	ADP
gujaf-388	38	4	accounting	accounting	NOUN
gujaf-388	38	5	and	and	CCONJ
gujaf-388	38	6	finance	finance	NOUN
gujaf-388	38	7	,	,	PUNCT
gujaf-388	38	8	vol.6	vol.6	PROPN
gujaf-388	38	9	,	,	PUNCT
gujaf-388	38	10	issue	issue	NOUN
gujaf-388	38	11	1	1	NUM
gujaf-388	38	12	,	,	PUNCT
gujaf-388	38	13	april	april	PROPN
gujaf-388	38	14	,	,	PUNCT
gujaf-388	38	15	2025	2025	NUM
gujaf-388	38	16	335	335	NUM
gujaf-388	38	17	to	to	PART
gujaf-388	38	18	achieve	achieve	VERB
gujaf-388	38	19	the	the	DET
gujaf-388	38	20	study	study	NOUN
gujaf-388	38	21	’s	’s	PART
gujaf-388	38	22	objectives	objective	NOUN
gujaf-388	38	23	,	,	PUNCT
gujaf-388	38	24	the	the	DET
gujaf-388	38	25	following	follow	VERB
gujaf-388	38	26	null	null	ADJ
gujaf-388	38	27	hypotheses	hypothesis	NOUN
gujaf-388	38	28	(	(	PUNCT
gujaf-388	38	29	h₀	h₀	NOUN
gujaf-388	38	30	)	)	PUNCT
gujaf-388	38	31	are	be	AUX
gujaf-388	38	32	formulated	formulate	VERB
gujaf-388	38	33	:	:	PUNCT
gujaf-388	38	34	h₀₁	h₀₁	ADJ
gujaf-388	38	35	:	:	PUNCT
gujaf-388	38	36	interest	interest	NOUN
gujaf-388	38	37	rates	rate	NOUN
gujaf-388	38	38	have	have	VERB
gujaf-388	38	39	no	no	DET
gujaf-388	38	40	significant	significant	ADJ
gujaf-388	38	41	effect	effect	NOUN
gujaf-388	38	42	on	on	ADP
gujaf-388	38	43	return	return	NOUN
gujaf-388	38	44	on	on	ADP
gujaf-388	38	45	assets	asset	NOUN
gujaf-388	38	46	(	(	PUNCT
gujaf-388	38	47	roa	roa	NOUN
gujaf-388	38	48	)	)	PUNCT
gujaf-388	38	49	of	of	ADP
gujaf-388	38	50	listed	list	VERB
gujaf-388	38	51	deposit	deposit	NOUN
gujaf-388	38	52	money	money	NOUN
gujaf-388	38	53	banks	bank	NOUN
gujaf-388	38	54	in	in	ADP
gujaf-388	38	55	nigeria	nigeria	PROPN
gujaf-388	38	56	.	.	PUNCT
gujaf-388	39	1	h₀₂	h₀₂	PROPN
gujaf-388	39	2	:	:	PUNCT
gujaf-388	39	3	interest	interest	NOUN
gujaf-388	39	4	rates	rate	NOUN
gujaf-388	39	5	have	have	VERB
gujaf-388	39	6	no	no	DET
gujaf-388	39	7	significant	significant	ADJ
gujaf-388	39	8	effect	effect	NOUN
gujaf-388	39	9	on	on	ADP
gujaf-388	39	10	return	return	NOUN
gujaf-388	39	11	on	on	ADP
gujaf-388	39	12	equity	equity	NOUN
gujaf-388	39	13	(	(	PUNCT
gujaf-388	39	14	roe	roe	PROPN
gujaf-388	39	15	)	)	PUNCT
gujaf-388	39	16	of	of	ADP
gujaf-388	39	17	listed	list	VERB
gujaf-388	39	18	deposit	deposit	NOUN
gujaf-388	39	19	money	money	NOUN
gujaf-388	39	20	banks	bank	NOUN
gujaf-388	39	21	in	in	ADP
gujaf-388	39	22	nigeria	nigeria	PROPN
gujaf-388	39	23	.	.	PUNCT
gujaf-388	40	1	h₀₃	h₀₃	PROPN
gujaf-388	40	2	:	:	PUNCT
gujaf-388	40	3	interest	interest	NOUN
gujaf-388	40	4	rates	rate	NOUN
gujaf-388	40	5	have	have	VERB
gujaf-388	40	6	no	no	DET
gujaf-388	40	7	significant	significant	ADJ
gujaf-388	40	8	effect	effect	NOUN
gujaf-388	40	9	on	on	ADP
gujaf-388	40	10	net	net	ADJ
gujaf-388	40	11	interest	interest	NOUN
gujaf-388	40	12	margin	margin	NOUN
gujaf-388	40	13	(	(	PUNCT
gujaf-388	40	14	nim	nim	NOUN
gujaf-388	40	15	)	)	PUNCT
gujaf-388	40	16	of	of	ADP
gujaf-388	40	17	listed	list	VERB
gujaf-388	40	18	deposit	deposit	NOUN
gujaf-388	40	19	money	money	NOUN
gujaf-388	40	20	banks	bank	NOUN
gujaf-388	40	21	in	in	ADP
gujaf-388	40	22	nigeria	nigeria	PROPN
gujaf-388	40	23	.	.	PUNCT
gujaf-388	41	1	these	these	DET
gujaf-388	41	2	hypotheses	hypothesis	NOUN
gujaf-388	41	3	will	will	AUX
gujaf-388	41	4	be	be	AUX
gujaf-388	41	5	tested	test	VERB
gujaf-388	41	6	using	use	VERB
gujaf-388	41	7	empirical	empirical	ADJ
gujaf-388	41	8	data	datum	NOUN
gujaf-388	41	9	to	to	PART
gujaf-388	41	10	assess	assess	VERB
gujaf-388	41	11	the	the	DET
gujaf-388	41	12	nature	nature	NOUN
gujaf-388	41	13	and	and	CCONJ
gujaf-388	41	14	magnitude	magnitude	NOUN
gujaf-388	41	15	of	of	ADP
gujaf-388	41	16	the	the	DET
gujaf-388	41	17	relationship	relationship	NOUN
gujaf-388	41	18	between	between	ADP
gujaf-388	41	19	interest	interest	NOUN
gujaf-388	41	20	rates	rate	NOUN
gujaf-388	41	21	and	and	CCONJ
gujaf-388	41	22	bank	bank	NOUN
gujaf-388	41	23	profitability	profitability	NOUN
gujaf-388	41	24	in	in	ADP
gujaf-388	41	25	the	the	DET
gujaf-388	41	26	nigerian	nigerian	ADJ
gujaf-388	41	27	financial	financial	ADJ
gujaf-388	41	28	sector	sector	NOUN
gujaf-388	41	29	.	.	PUNCT
gujaf-388	42	1	2.0	2.0	NUM
gujaf-388	42	2	literature	literature	NOUN
gujaf-388	42	3	review	review	NOUN
gujaf-388	42	4	profitability	profitability	NOUN
gujaf-388	42	5	is	be	AUX
gujaf-388	42	6	a	a	DET
gujaf-388	42	7	key	key	ADJ
gujaf-388	42	8	performance	performance	NOUN
gujaf-388	42	9	metric	metric	ADJ
gujaf-388	42	10	in	in	ADP
gujaf-388	42	11	the	the	DET
gujaf-388	42	12	banking	banking	NOUN
gujaf-388	42	13	sector	sector	NOUN
gujaf-388	42	14	,	,	PUNCT
gujaf-388	42	15	reflecting	reflect	VERB
gujaf-388	42	16	a	a	DET
gujaf-388	42	17	bank	bank	NOUN
gujaf-388	42	18	’s	’s	PART
gujaf-388	42	19	ability	ability	NOUN
gujaf-388	42	20	to	to	PART
gujaf-388	42	21	generate	generate	VERB
gujaf-388	42	22	earnings	earning	NOUN
gujaf-388	42	23	relative	relative	ADJ
gujaf-388	42	24	to	to	ADP
gujaf-388	42	25	its	its	PRON
gujaf-388	42	26	assets	asset	NOUN
gujaf-388	42	27	,	,	PUNCT
gujaf-388	42	28	equity	equity	NOUN
gujaf-388	42	29	,	,	PUNCT
gujaf-388	42	30	and	and	CCONJ
gujaf-388	42	31	interest	interest	NOUN
gujaf-388	42	32	-	-	PUNCT
gujaf-388	42	33	based	base	VERB
gujaf-388	42	34	operations	operation	NOUN
gujaf-388	42	35	.	.	PUNCT
gujaf-388	43	1	return	return	VERB
gujaf-388	43	2	on	on	ADP
gujaf-388	43	3	assets	asset	NOUN
gujaf-388	43	4	(	(	PUNCT
gujaf-388	43	5	roa	roa	NOUN
gujaf-388	43	6	)	)	PUNCT
gujaf-388	43	7	measures	measure	VERB
gujaf-388	43	8	the	the	DET
gujaf-388	43	9	efficiency	efficiency	NOUN
gujaf-388	43	10	of	of	ADP
gujaf-388	43	11	a	a	DET
gujaf-388	43	12	bank	bank	NOUN
gujaf-388	43	13	in	in	ADP
gujaf-388	43	14	utilizing	utilize	VERB
gujaf-388	43	15	its	its	PRON
gujaf-388	43	16	total	total	ADJ
gujaf-388	43	17	assets	asset	NOUN
gujaf-388	43	18	to	to	PART
gujaf-388	43	19	generate	generate	VERB
gujaf-388	43	20	profit	profit	NOUN
gujaf-388	43	21	and	and	CCONJ
gujaf-388	43	22	is	be	AUX
gujaf-388	43	23	calculated	calculate	VERB
gujaf-388	43	24	as	as	ADP
gujaf-388	43	25	net	net	ADJ
gujaf-388	43	26	income	income	NOUN
gujaf-388	43	27	divided	divide	VERB
gujaf-388	43	28	by	by	ADP
gujaf-388	43	29	average	average	ADJ
gujaf-388	43	30	total	total	ADJ
gujaf-388	43	31	assets	asset	NOUN
gujaf-388	43	32	(	(	PUNCT
gujaf-388	43	33	adebayo	adebayo	PROPN
gujaf-388	43	34	&	&	CCONJ
gujaf-388	43	35	olayemi	olayemi	PROPN
gujaf-388	43	36	,	,	PUNCT
gujaf-388	43	37	2022	2022	NUM
gujaf-388	43	38	)	)	PUNCT
gujaf-388	43	39	.	.	PUNCT
gujaf-388	44	1	a	a	DET
gujaf-388	44	2	higher	high	ADJ
gujaf-388	44	3	roa	roa	NOUN
gujaf-388	44	4	indicates	indicate	VERB
gujaf-388	44	5	better	well	ADJ
gujaf-388	44	6	asset	asset	NOUN
gujaf-388	44	7	utilization	utilization	NOUN
gujaf-388	44	8	and	and	CCONJ
gujaf-388	44	9	operational	operational	ADJ
gujaf-388	44	10	efficiency	efficiency	NOUN
gujaf-388	44	11	(	(	PUNCT
gujaf-388	44	12	haruna	haruna	PROPN
gujaf-388	44	13	&	&	CCONJ
gujaf-388	44	14	abdullahi	abdullahi	PROPN
gujaf-388	44	15	,	,	PUNCT
gujaf-388	44	16	2023	2023	NUM
gujaf-388	44	17	)	)	PUNCT
gujaf-388	44	18	.	.	PUNCT
gujaf-388	45	1	similarly	similarly	ADV
gujaf-388	45	2	,	,	PUNCT
gujaf-388	45	3	return	return	VERB
gujaf-388	45	4	on	on	ADP
gujaf-388	45	5	equity	equity	NOUN
gujaf-388	45	6	(	(	PUNCT
gujaf-388	45	7	roe	roe	PROPN
gujaf-388	45	8	)	)	PUNCT
gujaf-388	45	9	represents	represent	VERB
gujaf-388	45	10	a	a	DET
gujaf-388	45	11	bank	bank	NOUN
gujaf-388	45	12	’s	’s	PART
gujaf-388	45	13	profitability	profitability	NOUN
gujaf-388	45	14	from	from	ADP
gujaf-388	45	15	the	the	DET
gujaf-388	45	16	shareholders	shareholder	NOUN
gujaf-388	45	17	'	'	PART
gujaf-388	45	18	perspective	perspective	NOUN
gujaf-388	45	19	,	,	PUNCT
gujaf-388	45	20	calculated	calculate	VERB
gujaf-388	45	21	as	as	ADP
gujaf-388	45	22	net	net	ADJ
gujaf-388	45	23	income	income	NOUN
gujaf-388	45	24	divided	divide	VERB
gujaf-388	45	25	by	by	ADP
gujaf-388	45	26	average	average	ADJ
gujaf-388	45	27	total	total	ADJ
gujaf-388	45	28	equity	equity	NOUN
gujaf-388	45	29	(	(	PUNCT
gujaf-388	45	30	fatima	fatima	PROPN
gujaf-388	45	31	&	&	CCONJ
gujaf-388	45	32	ahmed	ahmed	PROPN
gujaf-388	45	33	,	,	PUNCT
gujaf-388	45	34	2022	2022	NUM
gujaf-388	45	35	)	)	PUNCT
gujaf-388	45	36	.	.	PUNCT
gujaf-388	46	1	roe	roe	NOUN
gujaf-388	46	2	is	be	AUX
gujaf-388	46	3	a	a	DET
gujaf-388	46	4	strong	strong	ADJ
gujaf-388	46	5	indicator	indicator	NOUN
gujaf-388	46	6	of	of	ADP
gujaf-388	46	7	how	how	SCONJ
gujaf-388	46	8	effectively	effectively	ADV
gujaf-388	46	9	a	a	DET
gujaf-388	46	10	bank	bank	NOUN
gujaf-388	46	11	generates	generate	VERB
gujaf-388	46	12	returns	return	NOUN
gujaf-388	46	13	for	for	ADP
gujaf-388	46	14	investors	investor	NOUN
gujaf-388	46	15	and	and	CCONJ
gujaf-388	46	16	maintains	maintain	VERB
gujaf-388	46	17	financial	financial	ADJ
gujaf-388	46	18	stability	stability	NOUN
gujaf-388	46	19	(	(	PUNCT
gujaf-388	46	20	bello	bello	PROPN
gujaf-388	46	21	&	&	CCONJ
gujaf-388	46	22	yusuf	yusuf	PROPN
gujaf-388	46	23	,	,	PUNCT
gujaf-388	46	24	2022	2022	NUM
gujaf-388	46	25	)	)	PUNCT
gujaf-388	46	26	.	.	PUNCT
gujaf-388	47	1	another	another	DET
gujaf-388	47	2	critical	critical	ADJ
gujaf-388	47	3	measure	measure	NOUN
gujaf-388	47	4	of	of	ADP
gujaf-388	47	5	profitability	profitability	NOUN
gujaf-388	47	6	is	be	AUX
gujaf-388	47	7	net	net	ADJ
gujaf-388	47	8	interest	interest	NOUN
gujaf-388	47	9	margin	margin	NOUN
gujaf-388	47	10	(	(	PUNCT
gujaf-388	47	11	nim	nim	NOUN
gujaf-388	47	12	)	)	PUNCT
gujaf-388	47	13	,	,	PUNCT
gujaf-388	47	14	which	which	PRON
gujaf-388	47	15	evaluates	evaluate	VERB
gujaf-388	47	16	a	a	DET
gujaf-388	47	17	bank	bank	NOUN
gujaf-388	47	18	’s	’s	PART
gujaf-388	47	19	efficiency	efficiency	NOUN
gujaf-388	47	20	in	in	ADP
gujaf-388	47	21	managing	manage	VERB
gujaf-388	47	22	its	its	PRON
gujaf-388	47	23	interest	interest	NOUN
gujaf-388	47	24	-	-	PUNCT
gujaf-388	47	25	earning	earn	VERB
gujaf-388	47	26	activities	activity	NOUN
gujaf-388	47	27	.	.	PUNCT
gujaf-388	48	1	it	it	PRON
gujaf-388	48	2	is	be	AUX
gujaf-388	48	3	calculated	calculate	VERB
gujaf-388	48	4	as	as	ADP
gujaf-388	48	5	net	net	ADJ
gujaf-388	48	6	interest	interest	NOUN
gujaf-388	48	7	income	income	NOUN
gujaf-388	48	8	divided	divide	VERB
gujaf-388	48	9	by	by	ADP
gujaf-388	48	10	total	total	ADJ
gujaf-388	48	11	assets	asset	NOUN
gujaf-388	48	12	or	or	CCONJ
gujaf-388	48	13	interest	interest	NOUN
gujaf-388	48	14	-	-	PUNCT
gujaf-388	48	15	bearing	bear	VERB
gujaf-388	48	16	assets	asset	NOUN
gujaf-388	48	17	(	(	PUNCT
gujaf-388	48	18	okonkwo	okonkwo	NOUN
gujaf-388	48	19	et	et	PROPN
gujaf-388	48	20	al	al	PROPN
gujaf-388	48	21	.	.	PROPN
gujaf-388	48	22	,	,	PUNCT
gujaf-388	48	23	2023	2023	NUM
gujaf-388	48	24	)	)	PUNCT
gujaf-388	48	25	.	.	PUNCT
gujaf-388	49	1	a	a	DET
gujaf-388	49	2	higher	high	ADJ
gujaf-388	49	3	nim	nim	PROPN
gujaf-388	49	4	reflects	reflect	VERB
gujaf-388	49	5	a	a	DET
gujaf-388	49	6	bank	bank	NOUN
gujaf-388	49	7	’s	’s	PART
gujaf-388	49	8	ability	ability	NOUN
gujaf-388	49	9	to	to	PART
gujaf-388	49	10	maximize	maximize	VERB
gujaf-388	49	11	its	its	PRON
gujaf-388	49	12	interest	interest	NOUN
gujaf-388	49	13	income	income	NOUN
gujaf-388	49	14	while	while	SCONJ
gujaf-388	49	15	minimizing	minimize	VERB
gujaf-388	49	16	interest	interest	NOUN
gujaf-388	49	17	expenses	expense	NOUN
gujaf-388	49	18	,	,	PUNCT
gujaf-388	49	19	thereby	thereby	ADV
gujaf-388	49	20	improving	improve	VERB
gujaf-388	49	21	overall	overall	ADJ
gujaf-388	49	22	profitability	profitability	NOUN
gujaf-388	49	23	(	(	PUNCT
gujaf-388	49	24	daniel	daniel	PROPN
gujaf-388	49	25	&	&	CCONJ
gujaf-388	49	26	eze	eze	PROPN
gujaf-388	49	27	,	,	PUNCT
gujaf-388	49	28	2020	2020	NUM
gujaf-388	49	29	)	)	PUNCT
gujaf-388	49	30	.	.	PUNCT
gujaf-388	50	1	these	these	DET
gujaf-388	50	2	profitability	profitability	NOUN
gujaf-388	50	3	indicators	indicator	NOUN
gujaf-388	50	4	provide	provide	VERB
gujaf-388	50	5	a	a	DET
gujaf-388	50	6	comprehensive	comprehensive	ADJ
gujaf-388	50	7	view	view	NOUN
gujaf-388	50	8	of	of	ADP
gujaf-388	50	9	a	a	DET
gujaf-388	50	10	bank	bank	NOUN
gujaf-388	50	11	’s	’s	PART
gujaf-388	50	12	financial	financial	ADJ
gujaf-388	50	13	health	health	NOUN
gujaf-388	50	14	,	,	PUNCT
gujaf-388	50	15	and	and	CCONJ
gujaf-388	50	16	in	in	ADP
gujaf-388	50	17	this	this	DET
gujaf-388	50	18	study	study	NOUN
gujaf-388	50	19	,	,	PUNCT
gujaf-388	50	20	profitability	profitability	NOUN
gujaf-388	50	21	is	be	AUX
gujaf-388	50	22	conceptualized	conceptualize	VERB
gujaf-388	50	23	as	as	ADP
gujaf-388	50	24	the	the	DET
gujaf-388	50	25	ability	ability	NOUN
gujaf-388	50	26	of	of	ADP
gujaf-388	50	27	listed	list	VERB
gujaf-388	50	28	deposit	deposit	NOUN
gujaf-388	50	29	money	money	NOUN
gujaf-388	50	30	banks	bank	NOUN
gujaf-388	50	31	in	in	ADP
gujaf-388	50	32	nigeria	nigeria	PROPN
gujaf-388	50	33	to	to	PART
gujaf-388	50	34	generate	generate	VERB
gujaf-388	50	35	returns	return	NOUN
gujaf-388	50	36	on	on	ADP
gujaf-388	50	37	assets	asset	NOUN
gujaf-388	50	38	,	,	PUNCT
gujaf-388	50	39	equity	equity	NOUN
gujaf-388	50	40	,	,	PUNCT
gujaf-388	50	41	and	and	CCONJ
gujaf-388	50	42	interest	interest	NOUN
gujaf-388	50	43	-	-	PUNCT
gujaf-388	50	44	based	base	VERB
gujaf-388	50	45	activities	activity	NOUN
gujaf-388	50	46	amidst	amidst	ADP
gujaf-388	50	47	changing	change	VERB
gujaf-388	50	48	interest	interest	NOUN
gujaf-388	50	49	rates	rate	NOUN
gujaf-388	50	50	.	.	PUNCT
gujaf-388	51	1	empirical	empirical	ADJ
gujaf-388	51	2	review	review	NOUN
gujaf-388	51	3	adebayo	adebayo	PROPN
gujaf-388	51	4	and	and	CCONJ
gujaf-388	51	5	olayemi	olayemi	PROPN
gujaf-388	51	6	(	(	PUNCT
gujaf-388	51	7	2022	2022	NUM
gujaf-388	51	8	)	)	PUNCT
gujaf-388	51	9	examined	examine	VERB
gujaf-388	51	10	the	the	DET
gujaf-388	51	11	effect	effect	NOUN
gujaf-388	51	12	of	of	ADP
gujaf-388	51	13	interest	interest	NOUN
gujaf-388	51	14	rate	rate	NOUN
gujaf-388	51	15	changes	change	NOUN
gujaf-388	51	16	on	on	ADP
gujaf-388	51	17	bank	bank	NOUN
gujaf-388	51	18	profitability	profitability	NOUN
gujaf-388	51	19	in	in	ADP
gujaf-388	51	20	nigeria	nigeria	PROPN
gujaf-388	51	21	,	,	PUNCT
gujaf-388	51	22	focusing	focus	VERB
gujaf-388	51	23	on	on	ADP
gujaf-388	51	24	roa	roa	PROPN
gujaf-388	51	25	.	.	PUNCT
gujaf-388	52	1	using	use	VERB
gujaf-388	52	2	panel	panel	NOUN
gujaf-388	52	3	data	datum	NOUN
gujaf-388	52	4	from	from	ADP
gujaf-388	52	5	15	15	NUM
gujaf-388	52	6	listed	list	VERB
gujaf-388	52	7	banks	bank	NOUN
gujaf-388	52	8	and	and	CCONJ
gujaf-388	52	9	analysing	analyse	VERB
gujaf-388	52	10	with	with	ADP
gujaf-388	52	11	fixedeffects	fixedeffect	NOUN
gujaf-388	52	12	regression	regression	NOUN
gujaf-388	52	13	,	,	PUNCT
gujaf-388	52	14	they	they	PRON
gujaf-388	52	15	found	find	VERB
gujaf-388	52	16	that	that	SCONJ
gujaf-388	52	17	higher	high	ADJ
gujaf-388	52	18	interest	interest	NOUN
gujaf-388	52	19	rates	rate	NOUN
gujaf-388	52	20	negatively	negatively	ADV
gujaf-388	52	21	impact	impact	VERB
gujaf-388	52	22	roa	roa	NOUN
gujaf-388	52	23	due	due	ADP
gujaf-388	52	24	to	to	ADP
gujaf-388	52	25	reduced	reduce	VERB
gujaf-388	52	26	borrowing	borrowing	NOUN
gujaf-388	52	27	and	and	CCONJ
gujaf-388	52	28	higher	high	ADJ
gujaf-388	52	29	loan	loan	NOUN
gujaf-388	52	30	defaults	default	NOUN
gujaf-388	52	31	.	.	PUNCT
gujaf-388	53	1	the	the	DET
gujaf-388	53	2	study	study	NOUN
gujaf-388	53	3	recommended	recommend	VERB
gujaf-388	53	4	that	that	SCONJ
gujaf-388	53	5	banks	bank	NOUN
gujaf-388	53	6	adopt	adopt	VERB
gujaf-388	53	7	risk	risk	NOUN
gujaf-388	53	8	-	-	PUNCT
gujaf-388	53	9	adjusted	adjust	VERB
gujaf-388	53	10	pricing	pricing	NOUN
gujaf-388	53	11	models	model	NOUN
gujaf-388	53	12	to	to	PART
gujaf-388	53	13	mitigate	mitigate	VERB
gujaf-388	53	14	interest	interest	NOUN
gujaf-388	53	15	rate	rate	NOUN
gujaf-388	53	16	volatility	volatility	NOUN
gujaf-388	53	17	.	.	PUNCT
gujaf-388	54	1	haruna	haruna	PROPN
gujaf-388	54	2	and	and	CCONJ
gujaf-388	54	3	abdullahi	abdullahi	PROPN
gujaf-388	54	4	(	(	PUNCT
gujaf-388	54	5	2023	2023	NUM
gujaf-388	54	6	)	)	PUNCT
gujaf-388	54	7	investigated	investigate	VERB
gujaf-388	54	8	how	how	SCONJ
gujaf-388	54	9	monetary	monetary	ADJ
gujaf-388	54	10	policy	policy	NOUN
gujaf-388	54	11	rates	rate	NOUN
gujaf-388	54	12	influence	influence	VERB
gujaf-388	54	13	roa	roa	PROPN
gujaf-388	54	14	among	among	ADP
gujaf-388	54	15	nigerian	nigerian	ADJ
gujaf-388	54	16	deposit	deposit	NOUN
gujaf-388	54	17	money	money	NOUN
gujaf-388	54	18	banks	bank	NOUN
gujaf-388	54	19	.	.	PUNCT
gujaf-388	55	1	employing	employ	VERB
gujaf-388	55	2	time	time	NOUN
gujaf-388	55	3	-	-	PUNCT
gujaf-388	55	4	series	series	NOUN
gujaf-388	55	5	data	datum	NOUN
gujaf-388	55	6	(	(	PUNCT
gujaf-388	55	7	2010–2022	2010–2022	NUM
gujaf-388	55	8	)	)	PUNCT
gujaf-388	55	9	and	and	CCONJ
gujaf-388	55	10	vector	vector	NOUN
gujaf-388	55	11	autoregression	autoregression	NOUN
gujaf-388	55	12	(	(	PUNCT
gujaf-388	55	13	var	var	NOUN
gujaf-388	55	14	)	)	PUNCT
gujaf-388	55	15	analysis	analysis	NOUN
gujaf-388	55	16	,	,	PUNCT
gujaf-388	55	17	they	they	PRON
gujaf-388	55	18	discovered	discover	VERB
gujaf-388	55	19	that	that	SCONJ
gujaf-388	55	20	frequent	frequent	ADJ
gujaf-388	55	21	interest	interest	NOUN
gujaf-388	55	22	rate	rate	NOUN
gujaf-388	55	23	hikes	hike	NOUN
gujaf-388	55	24	reduce	reduce	VERB
gujaf-388	55	25	asset	asset	NOUN
gujaf-388	55	26	profitability	profitability	NOUN
gujaf-388	55	27	,	,	PUNCT
gujaf-388	55	28	affecting	affect	VERB
gujaf-388	55	29	loan	loan	NOUN
gujaf-388	55	30	performance	performance	NOUN
gujaf-388	55	31	.	.	PUNCT
gujaf-388	56	1	they	they	PRON
gujaf-388	56	2	advised	advise	VERB
gujaf-388	56	3	financial	financial	ADJ
gujaf-388	56	4	institutions	institution	NOUN
gujaf-388	56	5	to	to	PART
gujaf-388	56	6	diversify	diversify	VERB
gujaf-388	56	7	revenue	revenue	NOUN
gujaf-388	56	8	streams	stream	NOUN
gujaf-388	56	9	beyond	beyond	ADP
gujaf-388	56	10	interest	interest	NOUN
gujaf-388	56	11	-	-	PUNCT
gujaf-388	56	12	based	base	VERB
gujaf-388	56	13	income	income	NOUN
gujaf-388	56	14	.	.	PUNCT
gujaf-388	57	1	gusau	gusau	PROPN
gujaf-388	57	2	journal	journal	PROPN
gujaf-388	57	3	of	of	ADP
gujaf-388	57	4	accounting	accounting	NOUN
gujaf-388	57	5	and	and	CCONJ
gujaf-388	57	6	finance	finance	NOUN
gujaf-388	57	7	,	,	PUNCT
gujaf-388	57	8	vol.6	vol.6	PROPN
gujaf-388	57	9	,	,	PUNCT
gujaf-388	57	10	issue	issue	NOUN
gujaf-388	57	11	1	1	NUM
gujaf-388	57	12	,	,	PUNCT
gujaf-388	57	13	april	april	PROPN
gujaf-388	57	14	,	,	PUNCT
gujaf-388	57	15	2025	2025	NUM
gujaf-388	57	16	336	336	NUM
gujaf-388	57	17	fatima	fatima	PROPN
gujaf-388	57	18	and	and	CCONJ
gujaf-388	57	19	ahmed	ahmed	PROPN
gujaf-388	57	20	(	(	PUNCT
gujaf-388	57	21	2022	2022	NUM
gujaf-388	57	22	)	)	PUNCT
gujaf-388	57	23	studied	study	VERB
gujaf-388	57	24	the	the	DET
gujaf-388	57	25	impact	impact	NOUN
gujaf-388	57	26	of	of	ADP
gujaf-388	57	27	lending	lending	NOUN
gujaf-388	57	28	rates	rate	NOUN
gujaf-388	57	29	on	on	ADP
gujaf-388	57	30	nigerian	nigerian	ADJ
gujaf-388	57	31	commercial	commercial	ADJ
gujaf-388	57	32	banks	bank	NOUN
gujaf-388	57	33	'	'	PART
gujaf-388	57	34	roa	roa	NOUN
gujaf-388	57	35	using	use	VERB
gujaf-388	57	36	quarterly	quarterly	ADJ
gujaf-388	57	37	data	datum	NOUN
gujaf-388	57	38	from	from	ADP
gujaf-388	57	39	2015	2015	NUM
gujaf-388	57	40	to	to	ADP
gujaf-388	57	41	2021	2021	NUM
gujaf-388	57	42	and	and	CCONJ
gujaf-388	57	43	multiple	multiple	ADJ
gujaf-388	57	44	regression	regression	NOUN
gujaf-388	57	45	analysis	analysis	NOUN
gujaf-388	57	46	.	.	PUNCT
gujaf-388	58	1	they	they	PRON
gujaf-388	58	2	found	find	VERB
gujaf-388	58	3	that	that	SCONJ
gujaf-388	58	4	higher	high	ADJ
gujaf-388	58	5	lending	lending	NOUN
gujaf-388	58	6	rates	rate	NOUN
gujaf-388	58	7	reduce	reduce	VERB
gujaf-388	58	8	loan	loan	NOUN
gujaf-388	58	9	uptake	uptake	NOUN
gujaf-388	58	10	,	,	PUNCT
gujaf-388	58	11	lowering	lower	VERB
gujaf-388	58	12	roa	roa	PROPN
gujaf-388	58	13	.	.	PUNCT
gujaf-388	59	1	the	the	DET
gujaf-388	59	2	study	study	NOUN
gujaf-388	59	3	recommended	recommend	VERB
gujaf-388	59	4	that	that	SCONJ
gujaf-388	59	5	the	the	DET
gujaf-388	59	6	central	central	ADJ
gujaf-388	59	7	bank	bank	PROPN
gujaf-388	59	8	of	of	ADP
gujaf-388	59	9	nigeria	nigeria	PROPN
gujaf-388	59	10	(	(	PUNCT
gujaf-388	59	11	cbn	cbn	PROPN
gujaf-388	59	12	)	)	PUNCT
gujaf-388	59	13	introduce	introduce	VERB
gujaf-388	59	14	policies	policy	NOUN
gujaf-388	59	15	that	that	PRON
gujaf-388	59	16	balance	balance	NOUN
gujaf-388	59	17	lending	lending	NOUN
gujaf-388	59	18	rates	rate	NOUN
gujaf-388	59	19	to	to	PART
gujaf-388	59	20	promote	promote	VERB
gujaf-388	59	21	bank	bank	NOUN
gujaf-388	59	22	profitability	profitability	NOUN
gujaf-388	59	23	.	.	PUNCT
gujaf-388	60	1	bello	bello	PROPN
gujaf-388	60	2	and	and	CCONJ
gujaf-388	60	3	yusuf	yusuf	PROPN
gujaf-388	60	4	(	(	PUNCT
gujaf-388	60	5	2022	2022	NUM
gujaf-388	60	6	)	)	PUNCT
gujaf-388	60	7	explored	explore	VERB
gujaf-388	60	8	the	the	DET
gujaf-388	60	9	relationship	relationship	NOUN
gujaf-388	60	10	between	between	ADP
gujaf-388	60	11	interest	interest	NOUN
gujaf-388	60	12	rates	rate	NOUN
gujaf-388	60	13	and	and	CCONJ
gujaf-388	60	14	roe	roe	NOUN
gujaf-388	60	15	in	in	ADP
gujaf-388	60	16	20	20	NUM
gujaf-388	60	17	nigerian	nigerian	ADJ
gujaf-388	60	18	banks	bank	NOUN
gujaf-388	60	19	using	use	VERB
gujaf-388	60	20	secondary	secondary	ADJ
gujaf-388	60	21	financial	financial	ADJ
gujaf-388	60	22	data	datum	NOUN
gujaf-388	60	23	from	from	ADP
gujaf-388	60	24	2012–2021	2012–2021	NUM
gujaf-388	60	25	and	and	CCONJ
gujaf-388	60	26	generalized	generalized	ADJ
gujaf-388	60	27	method	method	NOUN
gujaf-388	60	28	of	of	ADP
gujaf-388	60	29	moments	moment	NOUN
gujaf-388	60	30	(	(	PUNCT
gujaf-388	60	31	gmm	gmm	NOUN
gujaf-388	60	32	)	)	PUNCT
gujaf-388	60	33	estimation	estimation	NOUN
gujaf-388	60	34	.	.	PUNCT
gujaf-388	61	1	their	their	PRON
gujaf-388	61	2	results	result	NOUN
gujaf-388	61	3	showed	show	VERB
gujaf-388	61	4	that	that	SCONJ
gujaf-388	61	5	higher	high	ADJ
gujaf-388	61	6	interest	interest	NOUN
gujaf-388	61	7	rates	rate	NOUN
gujaf-388	61	8	positively	positively	ADV
gujaf-388	61	9	affect	affect	VERB
gujaf-388	61	10	roe	roe	NOUN
gujaf-388	61	11	when	when	SCONJ
gujaf-388	61	12	banks	bank	NOUN
gujaf-388	61	13	successfully	successfully	ADV
gujaf-388	61	14	transfer	transfer	VERB
gujaf-388	61	15	rate	rate	NOUN
gujaf-388	61	16	changes	change	NOUN
gujaf-388	61	17	to	to	ADP
gujaf-388	61	18	borrowers	borrower	NOUN
gujaf-388	61	19	.	.	PUNCT
gujaf-388	62	1	they	they	PRON
gujaf-388	62	2	suggested	suggest	VERB
gujaf-388	62	3	that	that	SCONJ
gujaf-388	62	4	banks	bank	NOUN
gujaf-388	62	5	strengthen	strengthen	VERB
gujaf-388	62	6	risk	risk	NOUN
gujaf-388	62	7	management	management	NOUN
gujaf-388	62	8	frameworks	framework	NOUN
gujaf-388	62	9	to	to	PART
gujaf-388	62	10	maintain	maintain	VERB
gujaf-388	62	11	roe	roe	NOUN
gujaf-388	62	12	growth	growth	NOUN
gujaf-388	62	13	.	.	PUNCT
gujaf-388	63	1	okonkwo	okonkwo	PROPN
gujaf-388	63	2	et	et	PROPN
gujaf-388	63	3	al	al	PROPN
gujaf-388	63	4	.	.	PROPN
gujaf-388	64	1	(	(	PUNCT
gujaf-388	64	2	2023	2023	NUM
gujaf-388	64	3	)	)	PUNCT
gujaf-388	64	4	examined	examine	VERB
gujaf-388	64	5	interest	interest	NOUN
gujaf-388	64	6	rate	rate	NOUN
gujaf-388	64	7	fluctuations	fluctuation	NOUN
gujaf-388	64	8	and	and	CCONJ
gujaf-388	64	9	their	their	PRON
gujaf-388	64	10	effects	effect	NOUN
gujaf-388	64	11	on	on	ADP
gujaf-388	64	12	shareholders	shareholder	NOUN
gujaf-388	64	13	’	'	PUNCT
gujaf-388	64	14	returns	return	NOUN
gujaf-388	64	15	in	in	ADP
gujaf-388	64	16	the	the	DET
gujaf-388	64	17	nigerian	nigerian	ADJ
gujaf-388	64	18	banking	banking	NOUN
gujaf-388	64	19	sector	sector	NOUN
gujaf-388	64	20	.	.	PUNCT
gujaf-388	65	1	using	use	VERB
gujaf-388	65	2	a	a	DET
gujaf-388	65	3	combination	combination	NOUN
gujaf-388	65	4	of	of	ADP
gujaf-388	65	5	macroeconomic	macroeconomic	ADJ
gujaf-388	65	6	data	datum	NOUN
gujaf-388	65	7	and	and	CCONJ
gujaf-388	65	8	financial	financial	ADJ
gujaf-388	65	9	statements	statement	NOUN
gujaf-388	65	10	(	(	PUNCT
gujaf-388	65	11	2010–2020	2010–2020	NUM
gujaf-388	65	12	)	)	PUNCT
gujaf-388	65	13	,	,	PUNCT
gujaf-388	65	14	analyzed	analyze	VERB
gujaf-388	65	15	via	via	ADP
gujaf-388	65	16	structural	structural	ADJ
gujaf-388	65	17	equation	equation	NOUN
gujaf-388	65	18	modeling	modeling	NOUN
gujaf-388	65	19	(	(	PUNCT
gujaf-388	65	20	sem	sem	NOUN
gujaf-388	65	21	)	)	PUNCT
gujaf-388	65	22	,	,	PUNCT
gujaf-388	65	23	they	they	PRON
gujaf-388	65	24	found	find	VERB
gujaf-388	65	25	that	that	SCONJ
gujaf-388	65	26	unstable	unstable	ADJ
gujaf-388	65	27	interest	interest	NOUN
gujaf-388	65	28	rates	rate	NOUN
gujaf-388	65	29	lead	lead	VERB
gujaf-388	65	30	to	to	ADP
gujaf-388	65	31	fluctuating	fluctuate	VERB
gujaf-388	65	32	roe	roe	NOUN
gujaf-388	65	33	,	,	PUNCT
gujaf-388	65	34	making	make	VERB
gujaf-388	65	35	investor	investor	NOUN
gujaf-388	65	36	returns	return	NOUN
gujaf-388	65	37	uncertain	uncertain	ADJ
gujaf-388	65	38	.	.	PUNCT
gujaf-388	66	1	they	they	PRON
gujaf-388	66	2	recommended	recommend	VERB
gujaf-388	66	3	regulatory	regulatory	ADJ
gujaf-388	66	4	interventions	intervention	NOUN
gujaf-388	66	5	to	to	PART
gujaf-388	66	6	stabilize	stabilize	VERB
gujaf-388	66	7	interest	interest	NOUN
gujaf-388	66	8	rates	rate	NOUN
gujaf-388	66	9	.	.	PUNCT
gujaf-388	67	1	daniel	daniel	PROPN
gujaf-388	67	2	and	and	CCONJ
gujaf-388	67	3	eze	eze	X
gujaf-388	67	4	(	(	PUNCT
gujaf-388	67	5	2020	2020	NUM
gujaf-388	67	6	)	)	PUNCT
gujaf-388	67	7	assessed	assess	VERB
gujaf-388	67	8	the	the	DET
gujaf-388	67	9	role	role	NOUN
gujaf-388	67	10	of	of	ADP
gujaf-388	67	11	deposit	deposit	NOUN
gujaf-388	67	12	rates	rate	NOUN
gujaf-388	67	13	in	in	ADP
gujaf-388	67	14	determining	determine	VERB
gujaf-388	67	15	bank	bank	NOUN
gujaf-388	67	16	roe	roe	NOUN
gujaf-388	67	17	.	.	PUNCT
gujaf-388	68	1	they	they	PRON
gujaf-388	68	2	analyzed	analyze	VERB
gujaf-388	68	3	annual	annual	ADJ
gujaf-388	68	4	reports	report	NOUN
gujaf-388	68	5	of	of	ADP
gujaf-388	68	6	18	18	NUM
gujaf-388	68	7	banks	bank	NOUN
gujaf-388	68	8	over	over	ADP
gujaf-388	68	9	ten	ten	NUM
gujaf-388	68	10	years	year	NOUN
gujaf-388	68	11	using	use	VERB
gujaf-388	68	12	panel	panel	NOUN
gujaf-388	68	13	regression	regression	NOUN
gujaf-388	68	14	techniques	technique	NOUN
gujaf-388	68	15	and	and	CCONJ
gujaf-388	68	16	found	find	VERB
gujaf-388	68	17	that	that	SCONJ
gujaf-388	68	18	higher	high	ADJ
gujaf-388	68	19	deposit	deposit	NOUN
gujaf-388	68	20	rates	rate	NOUN
gujaf-388	68	21	reduce	reduce	VERB
gujaf-388	68	22	roe	roe	NOUN
gujaf-388	68	23	by	by	ADP
gujaf-388	68	24	increasing	increase	VERB
gujaf-388	68	25	funding	funding	NOUN
gujaf-388	68	26	costs	cost	NOUN
gujaf-388	68	27	.	.	PUNCT
gujaf-388	69	1	the	the	DET
gujaf-388	69	2	study	study	NOUN
gujaf-388	69	3	advised	advise	VERB
gujaf-388	69	4	banks	bank	NOUN
gujaf-388	69	5	to	to	PART
gujaf-388	69	6	adjust	adjust	VERB
gujaf-388	69	7	deposit	deposit	NOUN
gujaf-388	69	8	rates	rate	NOUN
gujaf-388	69	9	cautiously	cautiously	ADV
gujaf-388	69	10	to	to	PART
gujaf-388	69	11	avoid	avoid	VERB
gujaf-388	69	12	excessive	excessive	ADJ
gujaf-388	69	13	interest	interest	NOUN
gujaf-388	69	14	expenses	expense	NOUN
gujaf-388	69	15	.	.	PUNCT
gujaf-388	70	1	adebayo	adebayo	PROPN
gujaf-388	70	2	and	and	CCONJ
gujaf-388	70	3	olayemi	olayemi	PROPN
gujaf-388	70	4	(	(	PUNCT
gujaf-388	70	5	2022	2022	NUM
gujaf-388	70	6	)	)	PUNCT
gujaf-388	70	7	studied	study	VERB
gujaf-388	70	8	the	the	DET
gujaf-388	70	9	effect	effect	NOUN
gujaf-388	70	10	of	of	ADP
gujaf-388	70	11	interest	interest	NOUN
gujaf-388	70	12	rate	rate	NOUN
gujaf-388	70	13	policies	policy	NOUN
gujaf-388	70	14	on	on	ADP
gujaf-388	70	15	nim	nim	PROPN
gujaf-388	70	16	in	in	ADP
gujaf-388	70	17	nigerian	nigerian	ADJ
gujaf-388	70	18	banks	bank	NOUN
gujaf-388	70	19	.	.	PUNCT
gujaf-388	71	1	using	use	VERB
gujaf-388	71	2	cross	cross	ADJ
gujaf-388	71	3	-	-	ADJ
gujaf-388	71	4	sectional	sectional	ADJ
gujaf-388	71	5	data	datum	NOUN
gujaf-388	71	6	from	from	ADP
gujaf-388	71	7	25	25	NUM
gujaf-388	71	8	banks	bank	NOUN
gujaf-388	71	9	and	and	CCONJ
gujaf-388	71	10	employing	employ	VERB
gujaf-388	71	11	regression	regression	NOUN
gujaf-388	71	12	analysis	analysis	NOUN
gujaf-388	71	13	,	,	PUNCT
gujaf-388	71	14	they	they	PRON
gujaf-388	71	15	found	find	VERB
gujaf-388	71	16	that	that	SCONJ
gujaf-388	71	17	higher	high	ADJ
gujaf-388	71	18	monetary	monetary	ADJ
gujaf-388	71	19	policy	policy	NOUN
gujaf-388	71	20	rates	rate	NOUN
gujaf-388	71	21	widen	widen	VERB
gujaf-388	71	22	nim	nim	NOUN
gujaf-388	71	23	,	,	PUNCT
gujaf-388	71	24	as	as	SCONJ
gujaf-388	71	25	banks	bank	NOUN
gujaf-388	71	26	adjust	adjust	VERB
gujaf-388	71	27	lending	lending	NOUN
gujaf-388	71	28	rates	rate	NOUN
gujaf-388	71	29	faster	fast	ADV
gujaf-388	71	30	than	than	ADP
gujaf-388	71	31	deposit	deposit	NOUN
gujaf-388	71	32	rates	rate	NOUN
gujaf-388	71	33	.	.	PUNCT
gujaf-388	72	1	they	they	PRON
gujaf-388	72	2	recommended	recommend	VERB
gujaf-388	72	3	that	that	SCONJ
gujaf-388	72	4	banks	bank	NOUN
gujaf-388	72	5	optimize	optimize	VERB
gujaf-388	72	6	their	their	PRON
gujaf-388	72	7	interest	interest	NOUN
gujaf-388	72	8	rate	rate	NOUN
gujaf-388	72	9	policies	policy	NOUN
gujaf-388	72	10	to	to	PART
gujaf-388	72	11	maximize	maximize	VERB
gujaf-388	72	12	nim	nim	PROPN
gujaf-388	72	13	.	.	PUNCT
gujaf-388	73	1	haruna	haruna	PROPN
gujaf-388	73	2	and	and	CCONJ
gujaf-388	73	3	abdullahi	abdullahi	PROPN
gujaf-388	73	4	(	(	PUNCT
gujaf-388	73	5	2023	2023	NUM
gujaf-388	73	6	)	)	PUNCT
gujaf-388	73	7	explored	explore	VERB
gujaf-388	73	8	how	how	SCONJ
gujaf-388	73	9	fluctuations	fluctuation	NOUN
gujaf-388	73	10	in	in	ADP
gujaf-388	73	11	lending	lending	NOUN
gujaf-388	73	12	rates	rate	NOUN
gujaf-388	73	13	impact	impact	VERB
gujaf-388	73	14	nim	nim	PROPN
gujaf-388	73	15	among	among	ADP
gujaf-388	73	16	nigerian	nigerian	ADJ
gujaf-388	73	17	deposit	deposit	NOUN
gujaf-388	73	18	money	money	NOUN
gujaf-388	73	19	banks	bank	NOUN
gujaf-388	73	20	.	.	PUNCT
gujaf-388	74	1	using	use	VERB
gujaf-388	74	2	quarterly	quarterly	ADJ
gujaf-388	74	3	financial	financial	ADJ
gujaf-388	74	4	data	datum	NOUN
gujaf-388	74	5	from	from	ADP
gujaf-388	74	6	2014–2021	2014–2021	NUM
gujaf-388	74	7	and	and	CCONJ
gujaf-388	74	8	autoregressive	autoregressive	ADJ
gujaf-388	74	9	distributed	distribute	VERB
gujaf-388	74	10	lag	lag	NOUN
gujaf-388	74	11	(	(	PUNCT
gujaf-388	74	12	ardl	ardl	NOUN
gujaf-388	74	13	)	)	PUNCT
gujaf-388	74	14	analysis	analysis	NOUN
gujaf-388	74	15	,	,	PUNCT
gujaf-388	74	16	they	they	PRON
gujaf-388	74	17	discovered	discover	VERB
gujaf-388	74	18	that	that	SCONJ
gujaf-388	74	19	short	short	ADJ
gujaf-388	74	20	-	-	PUNCT
gujaf-388	74	21	term	term	NOUN
gujaf-388	74	22	lending	lending	NOUN
gujaf-388	74	23	rate	rate	NOUN
gujaf-388	74	24	increases	increase	NOUN
gujaf-388	74	25	improve	improve	VERB
gujaf-388	74	26	nim	nim	NOUN
gujaf-388	74	27	,	,	PUNCT
gujaf-388	74	28	but	but	CCONJ
gujaf-388	74	29	long	long	ADJ
gujaf-388	74	30	-	-	PUNCT
gujaf-388	74	31	term	term	NOUN
gujaf-388	74	32	rate	rate	NOUN
gujaf-388	74	33	hikes	hike	NOUN
gujaf-388	74	34	reduce	reduce	VERB
gujaf-388	74	35	it	it	PRON
gujaf-388	74	36	due	due	ADP
gujaf-388	74	37	to	to	ADP
gujaf-388	74	38	customer	customer	NOUN
gujaf-388	74	39	defaults	default	NOUN
gujaf-388	74	40	.	.	PUNCT
gujaf-388	75	1	they	they	PRON
gujaf-388	75	2	suggested	suggest	VERB
gujaf-388	75	3	that	that	SCONJ
gujaf-388	75	4	banks	bank	NOUN
gujaf-388	75	5	implement	implement	VERB
gujaf-388	75	6	flexible	flexible	ADJ
gujaf-388	75	7	interest	interest	NOUN
gujaf-388	75	8	rate	rate	NOUN
gujaf-388	75	9	policies	policy	NOUN
gujaf-388	75	10	for	for	ADP
gujaf-388	75	11	loan	loan	NOUN
gujaf-388	75	12	products	product	NOUN
gujaf-388	75	13	.	.	PUNCT
gujaf-388	76	1	fatima	fatima	PROPN
gujaf-388	76	2	and	and	CCONJ
gujaf-388	76	3	ahmed	ahmed	PROPN
gujaf-388	76	4	(	(	PUNCT
gujaf-388	76	5	2022	2022	NUM
gujaf-388	76	6	)	)	PUNCT
gujaf-388	76	7	analyzed	analyze	VERB
gujaf-388	76	8	the	the	DET
gujaf-388	76	9	impact	impact	NOUN
gujaf-388	76	10	of	of	ADP
gujaf-388	76	11	central	central	ADJ
gujaf-388	76	12	bank	bank	NOUN
gujaf-388	76	13	interest	interest	NOUN
gujaf-388	76	14	rate	rate	NOUN
gujaf-388	76	15	adjustments	adjustment	NOUN
gujaf-388	76	16	on	on	ADP
gujaf-388	76	17	nim	nim	PROPN
gujaf-388	76	18	in	in	ADP
gujaf-388	76	19	nigeria	nigeria	PROPN
gujaf-388	76	20	,	,	PUNCT
gujaf-388	76	21	using	use	VERB
gujaf-388	76	22	macroeconomic	macroeconomic	ADJ
gujaf-388	76	23	data	datum	NOUN
gujaf-388	76	24	and	and	CCONJ
gujaf-388	76	25	bank	bank	NOUN
gujaf-388	76	26	profitability	profitability	NOUN
gujaf-388	76	27	reports	report	NOUN
gujaf-388	76	28	from	from	ADP
gujaf-388	76	29	2013–2022	2013–2022	NUM
gujaf-388	76	30	,	,	PUNCT
gujaf-388	76	31	applying	apply	VERB
gujaf-388	76	32	vector	vector	NOUN
gujaf-388	76	33	error	error	NOUN
gujaf-388	76	34	correction	correction	NOUN
gujaf-388	76	35	models	model	NOUN
gujaf-388	76	36	(	(	PUNCT
gujaf-388	76	37	vecm	vecm	NOUN
gujaf-388	76	38	)	)	PUNCT
gujaf-388	76	39	.	.	PUNCT
gujaf-388	77	1	their	their	PRON
gujaf-388	77	2	findings	finding	NOUN
gujaf-388	77	3	showed	show	VERB
gujaf-388	77	4	that	that	SCONJ
gujaf-388	77	5	interest	interest	NOUN
gujaf-388	77	6	rate	rate	NOUN
gujaf-388	77	7	volatility	volatility	NOUN
gujaf-388	77	8	leads	lead	VERB
gujaf-388	77	9	to	to	ADP
gujaf-388	77	10	fluctuating	fluctuate	VERB
gujaf-388	77	11	nim	nim	NOUN
gujaf-388	77	12	,	,	PUNCT
gujaf-388	77	13	making	make	VERB
gujaf-388	77	14	income	income	NOUN
gujaf-388	77	15	prediction	prediction	NOUN
gujaf-388	77	16	difficult	difficult	ADJ
gujaf-388	77	17	.	.	PUNCT
gujaf-388	78	1	they	they	PRON
gujaf-388	78	2	recommended	recommend	VERB
gujaf-388	78	3	that	that	SCONJ
gujaf-388	78	4	banks	bank	NOUN
gujaf-388	78	5	adopt	adopt	VERB
gujaf-388	78	6	hedging	hedging	NOUN
gujaf-388	78	7	strategies	strategy	NOUN
gujaf-388	78	8	to	to	PART
gujaf-388	78	9	manage	manage	VERB
gujaf-388	78	10	interest	interest	NOUN
gujaf-388	78	11	rate	rate	NOUN
gujaf-388	78	12	risk	risk	NOUN
gujaf-388	78	13	.	.	PUNCT
gujaf-388	79	1	theoretical	theoretical	ADJ
gujaf-388	79	2	framework	framework	NOUN
gujaf-388	79	3	the	the	DET
gujaf-388	79	4	loanable	loanable	ADJ
gujaf-388	79	5	funds	fund	NOUN
gujaf-388	79	6	theory	theory	NOUN
gujaf-388	79	7	,	,	PUNCT
gujaf-388	79	8	proposed	propose	VERB
gujaf-388	79	9	by	by	ADP
gujaf-388	79	10	knut	knut	PROPN
gujaf-388	79	11	wicksell	wicksell	PROPN
gujaf-388	79	12	(	(	PUNCT
gujaf-388	79	13	1898	1898	NUM
gujaf-388	79	14	)	)	PUNCT
gujaf-388	79	15	,	,	PUNCT
gujaf-388	79	16	explains	explain	VERB
gujaf-388	79	17	how	how	SCONJ
gujaf-388	79	18	interest	interest	NOUN
gujaf-388	79	19	rates	rate	NOUN
gujaf-388	79	20	are	be	AUX
gujaf-388	79	21	determined	determine	VERB
gujaf-388	79	22	by	by	ADP
gujaf-388	79	23	the	the	DET
gujaf-388	79	24	interaction	interaction	NOUN
gujaf-388	79	25	of	of	ADP
gujaf-388	79	26	supply	supply	NOUN
gujaf-388	79	27	and	and	CCONJ
gujaf-388	79	28	demand	demand	NOUN
gujaf-388	79	29	for	for	ADP
gujaf-388	79	30	loanable	loanable	ADJ
gujaf-388	79	31	funds	fund	NOUN
gujaf-388	79	32	within	within	ADP
gujaf-388	79	33	the	the	DET
gujaf-388	79	34	financial	financial	ADJ
gujaf-388	79	35	system	system	NOUN
gujaf-388	79	36	.	.	PUNCT
gujaf-388	80	1	according	accord	VERB
gujaf-388	80	2	to	to	ADP
gujaf-388	80	3	this	this	DET
gujaf-388	80	4	theory	theory	NOUN
gujaf-388	80	5	,	,	PUNCT
gujaf-388	80	6	higher	high	ADJ
gujaf-388	80	7	interest	interest	NOUN
gujaf-388	80	8	rates	rate	NOUN
gujaf-388	80	9	discourage	discourage	VERB
gujaf-388	80	10	borrowing	borrowing	NOUN
gujaf-388	80	11	due	due	ADJ
gujaf-388	80	12	to	to	ADP
gujaf-388	80	13	increased	increase	VERB
gujaf-388	80	14	loan	loan	NOUN
gujaf-388	80	15	costs	cost	NOUN
gujaf-388	80	16	but	but	CCONJ
gujaf-388	80	17	simultaneously	simultaneously	ADV
gujaf-388	80	18	attract	attract	VERB
gujaf-388	80	19	more	more	ADJ
gujaf-388	80	20	deposits	deposit	NOUN
gujaf-388	80	21	,	,	PUNCT
gujaf-388	80	22	as	as	SCONJ
gujaf-388	80	23	savers	saver	NOUN
gujaf-388	80	24	are	be	AUX
gujaf-388	80	25	incentivized	incentivize	VERB
gujaf-388	80	26	by	by	ADP
gujaf-388	80	27	higher	high	ADJ
gujaf-388	80	28	returns	return	NOUN
gujaf-388	80	29	on	on	ADP
gujaf-388	80	30	savings	saving	NOUN
gujaf-388	80	31	(	(	PUNCT
gujaf-388	80	32	bello	bello	PROPN
gujaf-388	80	33	&	&	CCONJ
gujaf-388	80	34	yusuf	yusuf	PROPN
gujaf-388	80	35	,	,	PUNCT
gujaf-388	80	36	2022	2022	NUM
gujaf-388	80	37	)	)	PUNCT
gujaf-388	80	38	.	.	PUNCT
gujaf-388	81	1	in	in	ADP
gujaf-388	81	2	the	the	DET
gujaf-388	81	3	context	context	NOUN
gujaf-388	81	4	of	of	ADP
gujaf-388	81	5	this	this	DET
gujaf-388	81	6	study	study	NOUN
gujaf-388	81	7	,	,	PUNCT
gujaf-388	81	8	the	the	DET
gujaf-388	81	9	theory	theory	NOUN
gujaf-388	81	10	provides	provide	VERB
gujaf-388	81	11	a	a	DET
gujaf-388	81	12	foundation	foundation	NOUN
gujaf-388	81	13	gusau	gusau	ADJ
gujaf-388	81	14	journal	journal	PROPN
gujaf-388	81	15	of	of	ADP
gujaf-388	81	16	accounting	accounting	NOUN
gujaf-388	81	17	and	and	CCONJ
gujaf-388	81	18	finance	finance	NOUN
gujaf-388	81	19	,	,	PUNCT
gujaf-388	81	20	vol.6	vol.6	PROPN
gujaf-388	81	21	,	,	PUNCT
gujaf-388	81	22	issue	issue	NOUN
gujaf-388	81	23	1	1	NUM
gujaf-388	81	24	,	,	PUNCT
gujaf-388	81	25	april	april	PROPN
gujaf-388	81	26	,	,	PUNCT
gujaf-388	81	27	2025	2025	NUM
gujaf-388	81	28	337	337	NUM
gujaf-388	81	29	for	for	ADP
gujaf-388	81	30	understanding	understand	VERB
gujaf-388	81	31	how	how	SCONJ
gujaf-388	81	32	fluctuations	fluctuation	NOUN
gujaf-388	81	33	in	in	ADP
gujaf-388	81	34	interest	interest	NOUN
gujaf-388	81	35	rates	rate	NOUN
gujaf-388	81	36	influence	influence	VERB
gujaf-388	81	37	bank	bank	NOUN
gujaf-388	81	38	profitability	profitability	NOUN
gujaf-388	81	39	,	,	PUNCT
gujaf-388	81	40	particularly	particularly	ADV
gujaf-388	81	41	return	return	VERB
gujaf-388	81	42	on	on	ADP
gujaf-388	81	43	assets	asset	NOUN
gujaf-388	81	44	(	(	PUNCT
gujaf-388	81	45	roa	roa	NOUN
gujaf-388	81	46	)	)	PUNCT
gujaf-388	81	47	.	.	PUNCT
gujaf-388	82	1	when	when	SCONJ
gujaf-388	82	2	borrowing	borrowing	NOUN
gujaf-388	82	3	costs	cost	NOUN
gujaf-388	82	4	rise	rise	VERB
gujaf-388	82	5	,	,	PUNCT
gujaf-388	82	6	loan	loan	NOUN
gujaf-388	82	7	disbursement	disbursement	NOUN
gujaf-388	82	8	declines	decline	VERB
gujaf-388	82	9	,	,	PUNCT
gujaf-388	82	10	potentially	potentially	ADV
gujaf-388	82	11	reducing	reduce	VERB
gujaf-388	82	12	interest	interest	NOUN
gujaf-388	82	13	income	income	NOUN
gujaf-388	82	14	and	and	CCONJ
gujaf-388	82	15	affecting	affect	VERB
gujaf-388	82	16	asset	asset	NOUN
gujaf-388	82	17	utilization	utilization	NOUN
gujaf-388	82	18	.	.	PUNCT
gujaf-388	83	1	conversely	conversely	ADV
gujaf-388	83	2	,	,	PUNCT
gujaf-388	83	3	increased	increase	VERB
gujaf-388	83	4	deposit	deposit	NOUN
gujaf-388	83	5	inflows	inflow	NOUN
gujaf-388	83	6	may	may	AUX
gujaf-388	83	7	strengthen	strengthen	VERB
gujaf-388	83	8	liquidity	liquidity	NOUN
gujaf-388	83	9	but	but	CCONJ
gujaf-388	83	10	may	may	AUX
gujaf-388	83	11	not	not	PART
gujaf-388	83	12	always	always	ADV
gujaf-388	83	13	translate	translate	VERB
gujaf-388	83	14	to	to	ADP
gujaf-388	83	15	higher	high	ADJ
gujaf-388	83	16	profits	profit	NOUN
gujaf-388	83	17	,	,	PUNCT
gujaf-388	83	18	depending	depend	VERB
gujaf-388	83	19	on	on	ADP
gujaf-388	83	20	the	the	DET
gujaf-388	83	21	bank	bank	NOUN
gujaf-388	83	22	's	's	PART
gujaf-388	83	23	ability	ability	NOUN
gujaf-388	83	24	to	to	PART
gujaf-388	83	25	deploy	deploy	VERB
gujaf-388	83	26	these	these	DET
gujaf-388	83	27	funds	fund	NOUN
gujaf-388	83	28	efficiently	efficiently	ADV
gujaf-388	83	29	.	.	PUNCT
gujaf-388	84	1	furthermore	furthermore	ADV
gujaf-388	84	2	,	,	PUNCT
gujaf-388	84	3	the	the	DET
gujaf-388	84	4	liquidity	liquidity	NOUN
gujaf-388	84	5	preference	preference	NOUN
gujaf-388	84	6	theory	theory	NOUN
gujaf-388	84	7	,	,	PUNCT
gujaf-388	84	8	introduced	introduce	VERB
gujaf-388	84	9	by	by	ADP
gujaf-388	84	10	john	john	PROPN
gujaf-388	84	11	maynard	maynard	PROPN
gujaf-388	84	12	keynes	keynes	PROPN
gujaf-388	84	13	(	(	PUNCT
gujaf-388	84	14	1936	1936	NUM
gujaf-388	84	15	)	)	PUNCT
gujaf-388	84	16	,	,	PUNCT
gujaf-388	84	17	argues	argue	VERB
gujaf-388	84	18	that	that	SCONJ
gujaf-388	84	19	interest	interest	NOUN
gujaf-388	84	20	rates	rate	NOUN
gujaf-388	84	21	are	be	AUX
gujaf-388	84	22	determined	determine	VERB
gujaf-388	84	23	by	by	ADP
gujaf-388	84	24	individuals	individual	NOUN
gujaf-388	84	25	'	'	PART
gujaf-388	84	26	preference	preference	NOUN
gujaf-388	84	27	for	for	ADP
gujaf-388	84	28	liquidity	liquidity	NOUN
gujaf-388	84	29	versus	versus	ADP
gujaf-388	84	30	investment	investment	NOUN
gujaf-388	84	31	in	in	ADP
gujaf-388	84	32	interest	interest	NOUN
gujaf-388	84	33	-	-	PUNCT
gujaf-388	84	34	bearing	bear	VERB
gujaf-388	84	35	assets	asset	NOUN
gujaf-388	84	36	.	.	PUNCT
gujaf-388	85	1	in	in	ADP
gujaf-388	85	2	a	a	DET
gujaf-388	85	3	banking	banking	NOUN
gujaf-388	85	4	context	context	NOUN
gujaf-388	85	5	,	,	PUNCT
gujaf-388	85	6	this	this	PRON
gujaf-388	85	7	means	mean	VERB
gujaf-388	85	8	that	that	SCONJ
gujaf-388	85	9	banks	bank	NOUN
gujaf-388	85	10	adjust	adjust	VERB
gujaf-388	85	11	loan	loan	NOUN
gujaf-388	85	12	and	and	CCONJ
gujaf-388	85	13	deposit	deposit	NOUN
gujaf-388	85	14	rates	rate	NOUN
gujaf-388	85	15	based	base	VERB
gujaf-388	85	16	on	on	ADP
gujaf-388	85	17	market	market	NOUN
gujaf-388	85	18	liquidity	liquidity	NOUN
gujaf-388	85	19	conditions	condition	NOUN
gujaf-388	85	20	to	to	PART
gujaf-388	85	21	optimize	optimize	VERB
gujaf-388	85	22	profitability	profitability	NOUN
gujaf-388	85	23	(	(	PUNCT
gujaf-388	85	24	fatima	fatima	PROPN
gujaf-388	85	25	&	&	CCONJ
gujaf-388	85	26	ahmed	ahmed	PROPN
gujaf-388	85	27	,	,	PUNCT
gujaf-388	85	28	2022	2022	NUM
gujaf-388	85	29	)	)	PUNCT
gujaf-388	85	30	.	.	PUNCT
gujaf-388	86	1	this	this	DET
gujaf-388	86	2	theory	theory	NOUN
gujaf-388	86	3	aligns	align	VERB
gujaf-388	86	4	with	with	ADP
gujaf-388	86	5	return	return	NOUN
gujaf-388	86	6	on	on	ADP
gujaf-388	86	7	equity	equity	NOUN
gujaf-388	86	8	(	(	PUNCT
gujaf-388	86	9	roe	roe	PROPN
gujaf-388	86	10	)	)	PUNCT
gujaf-388	86	11	,	,	PUNCT
gujaf-388	86	12	as	as	SCONJ
gujaf-388	86	13	banks	bank	NOUN
gujaf-388	86	14	seek	seek	VERB
gujaf-388	86	15	to	to	PART
gujaf-388	86	16	maximize	maximize	VERB
gujaf-388	86	17	shareholder	shareholder	NOUN
gujaf-388	86	18	returns	return	NOUN
gujaf-388	86	19	by	by	ADP
gujaf-388	86	20	carefully	carefully	ADV
gujaf-388	86	21	managing	manage	VERB
gujaf-388	86	22	the	the	DET
gujaf-388	86	23	balance	balance	NOUN
gujaf-388	86	24	between	between	ADP
gujaf-388	86	25	deposit	deposit	NOUN
gujaf-388	86	26	costs	cost	NOUN
gujaf-388	86	27	and	and	CCONJ
gujaf-388	86	28	lending	lend	VERB
gujaf-388	86	29	income	income	NOUN
gujaf-388	86	30	.	.	PUNCT
gujaf-388	87	1	during	during	ADP
gujaf-388	87	2	periods	period	NOUN
gujaf-388	87	3	of	of	ADP
gujaf-388	87	4	high	high	ADJ
gujaf-388	87	5	liquidity	liquidity	NOUN
gujaf-388	87	6	preference	preference	NOUN
gujaf-388	87	7	,	,	PUNCT
gujaf-388	87	8	banks	bank	NOUN
gujaf-388	87	9	may	may	AUX
gujaf-388	87	10	struggle	struggle	VERB
gujaf-388	87	11	to	to	PART
gujaf-388	87	12	lend	lend	VERB
gujaf-388	87	13	at	at	ADP
gujaf-388	87	14	profitable	profitable	ADJ
gujaf-388	87	15	rates	rate	NOUN
gujaf-388	87	16	,	,	PUNCT
gujaf-388	87	17	compressing	compress	VERB
gujaf-388	87	18	interest	interest	NOUN
gujaf-388	87	19	margins	margin	NOUN
gujaf-388	87	20	and	and	CCONJ
gujaf-388	87	21	reducing	reduce	VERB
gujaf-388	87	22	investor	investor	NOUN
gujaf-388	87	23	returns	return	NOUN
gujaf-388	87	24	.	.	PUNCT
gujaf-388	88	1	on	on	ADP
gujaf-388	88	2	the	the	DET
gujaf-388	88	3	other	other	ADJ
gujaf-388	88	4	hand	hand	NOUN
gujaf-388	88	5	,	,	PUNCT
gujaf-388	88	6	lower	low	ADJ
gujaf-388	88	7	liquidity	liquidity	NOUN
gujaf-388	88	8	preference	preference	NOUN
gujaf-388	88	9	allows	allow	VERB
gujaf-388	88	10	banks	bank	NOUN
gujaf-388	88	11	to	to	PART
gujaf-388	88	12	extend	extend	VERB
gujaf-388	88	13	more	more	ADJ
gujaf-388	88	14	loans	loan	NOUN
gujaf-388	88	15	at	at	ADP
gujaf-388	88	16	higher	high	ADJ
gujaf-388	88	17	rates	rate	NOUN
gujaf-388	88	18	,	,	PUNCT
gujaf-388	88	19	improving	improve	VERB
gujaf-388	88	20	roe	roe	NOUN
gujaf-388	88	21	and	and	CCONJ
gujaf-388	88	22	overall	overall	ADJ
gujaf-388	88	23	financial	financial	ADJ
gujaf-388	88	24	performance	performance	NOUN
gujaf-388	88	25	.	.	PUNCT
gujaf-388	89	1	in	in	ADP
gujaf-388	89	2	addition	addition	NOUN
gujaf-388	89	3	,	,	PUNCT
gujaf-388	89	4	interest	interest	NOUN
gujaf-388	89	5	rate	rate	NOUN
gujaf-388	89	6	risk	risk	NOUN
gujaf-388	89	7	management	management	NOUN
gujaf-388	89	8	theory	theory	NOUN
gujaf-388	89	9	,	,	PUNCT
gujaf-388	89	10	developed	develop	VERB
gujaf-388	89	11	by	by	ADP
gujaf-388	89	12	dale	dale	PROPN
gujaf-388	89	13	f.	f.	PROPN
gujaf-388	89	14	gray	gray	PROPN
gujaf-388	89	15	(	(	PUNCT
gujaf-388	89	16	1987	1987	NUM
gujaf-388	89	17	)	)	PUNCT
gujaf-388	89	18	,	,	PUNCT
gujaf-388	89	19	focuses	focus	VERB
gujaf-388	89	20	on	on	ADP
gujaf-388	89	21	how	how	SCONJ
gujaf-388	89	22	financial	financial	ADJ
gujaf-388	89	23	institutions	institution	NOUN
gujaf-388	89	24	anticipate	anticipate	VERB
gujaf-388	89	25	and	and	CCONJ
gujaf-388	89	26	mitigate	mitigate	VERB
gujaf-388	89	27	risks	risk	NOUN
gujaf-388	89	28	associated	associate	VERB
gujaf-388	89	29	with	with	ADP
gujaf-388	89	30	interest	interest	NOUN
gujaf-388	89	31	rate	rate	NOUN
gujaf-388	89	32	volatility	volatility	NOUN
gujaf-388	89	33	.	.	PUNCT
gujaf-388	90	1	the	the	DET
gujaf-388	90	2	theory	theory	NOUN
gujaf-388	90	3	emphasizes	emphasize	VERB
gujaf-388	90	4	risk	risk	NOUN
gujaf-388	90	5	-	-	PUNCT
gujaf-388	90	6	adjusted	adjust	VERB
gujaf-388	90	7	pricing	pricing	NOUN
gujaf-388	90	8	models	model	NOUN
gujaf-388	90	9	and	and	CCONJ
gujaf-388	90	10	financial	financial	ADJ
gujaf-388	90	11	hedging	hedging	NOUN
gujaf-388	90	12	strategies	strategy	NOUN
gujaf-388	90	13	to	to	PART
gujaf-388	90	14	safeguard	safeguard	VERB
gujaf-388	90	15	against	against	ADP
gujaf-388	90	16	profitability	profitability	NOUN
gujaf-388	90	17	losses	loss	NOUN
gujaf-388	90	18	(	(	PUNCT
gujaf-388	90	19	haruna	haruna	PROPN
gujaf-388	90	20	&	&	CCONJ
gujaf-388	90	21	abdullahi	abdullahi	PROPN
gujaf-388	90	22	,	,	PUNCT
gujaf-388	90	23	2023	2023	NUM
gujaf-388	90	24	)	)	PUNCT
gujaf-388	90	25	.	.	PUNCT
gujaf-388	91	1	in	in	ADP
gujaf-388	91	2	this	this	DET
gujaf-388	91	3	study	study	NOUN
gujaf-388	91	4	,	,	PUNCT
gujaf-388	91	5	the	the	DET
gujaf-388	91	6	theory	theory	NOUN
gujaf-388	91	7	is	be	AUX
gujaf-388	91	8	particularly	particularly	ADV
gujaf-388	91	9	relevant	relevant	ADJ
gujaf-388	91	10	to	to	ADP
gujaf-388	91	11	net	net	ADJ
gujaf-388	91	12	interest	interest	NOUN
gujaf-388	91	13	margin	margin	NOUN
gujaf-388	91	14	(	(	PUNCT
gujaf-388	91	15	nim	nim	NOUN
gujaf-388	91	16	)	)	PUNCT
gujaf-388	91	17	,	,	PUNCT
gujaf-388	91	18	as	as	SCONJ
gujaf-388	91	19	banks	bank	NOUN
gujaf-388	91	20	must	must	AUX
gujaf-388	91	21	actively	actively	ADV
gujaf-388	91	22	manage	manage	VERB
gujaf-388	91	23	their	their	PRON
gujaf-388	91	24	interest	interest	NOUN
gujaf-388	91	25	rate	rate	NOUN
gujaf-388	91	26	exposure	exposure	NOUN
gujaf-388	91	27	to	to	PART
gujaf-388	91	28	sustain	sustain	VERB
gujaf-388	91	29	stable	stable	ADJ
gujaf-388	91	30	margins	margin	NOUN
gujaf-388	91	31	.	.	PUNCT
gujaf-388	92	1	fluctuations	fluctuation	NOUN
gujaf-388	92	2	in	in	ADP
gujaf-388	92	3	monetary	monetary	ADJ
gujaf-388	92	4	policy	policy	NOUN
gujaf-388	92	5	rates	rate	NOUN
gujaf-388	92	6	,	,	PUNCT
gujaf-388	92	7	lending	lending	NOUN
gujaf-388	92	8	rates	rate	NOUN
gujaf-388	92	9	,	,	PUNCT
gujaf-388	92	10	and	and	CCONJ
gujaf-388	92	11	deposit	deposit	NOUN
gujaf-388	92	12	rates	rate	NOUN
gujaf-388	92	13	create	create	VERB
gujaf-388	92	14	uncertainties	uncertainty	NOUN
gujaf-388	92	15	in	in	ADP
gujaf-388	92	16	interest	interest	NOUN
gujaf-388	92	17	income	income	NOUN
gujaf-388	92	18	and	and	CCONJ
gujaf-388	92	19	funding	funding	NOUN
gujaf-388	92	20	costs	cost	NOUN
gujaf-388	92	21	,	,	PUNCT
gujaf-388	92	22	requiring	require	VERB
gujaf-388	92	23	banks	bank	NOUN
gujaf-388	92	24	to	to	PART
gujaf-388	92	25	adopt	adopt	VERB
gujaf-388	92	26	strategies	strategy	NOUN
gujaf-388	92	27	such	such	ADJ
gujaf-388	92	28	as	as	ADP
gujaf-388	92	29	interest	interest	NOUN
gujaf-388	92	30	rate	rate	NOUN
gujaf-388	92	31	swaps	swap	NOUN
gujaf-388	92	32	,	,	PUNCT
gujaf-388	92	33	loan	loan	NOUN
gujaf-388	92	34	repricing	repricing	NOUN
gujaf-388	92	35	,	,	PUNCT
gujaf-388	92	36	and	and	CCONJ
gujaf-388	92	37	asset	asset	NOUN
gujaf-388	92	38	-	-	PUNCT
gujaf-388	92	39	liability	liability	NOUN
gujaf-388	92	40	management	management	NOUN
gujaf-388	92	41	to	to	PART
gujaf-388	92	42	preserve	preserve	VERB
gujaf-388	92	43	profitability	profitability	NOUN
gujaf-388	92	44	in	in	ADP
gujaf-388	92	45	volatile	volatile	ADJ
gujaf-388	92	46	financial	financial	ADJ
gujaf-388	92	47	environments	environment	NOUN
gujaf-388	92	48	.	.	PUNCT
gujaf-388	93	1	3.0	3.0	NUM
gujaf-388	93	2	methodology	methodology	NOUN
gujaf-388	93	3	this	this	DET
gujaf-388	93	4	study	study	NOUN
gujaf-388	93	5	adopts	adopt	VERB
gujaf-388	93	6	a	a	DET
gujaf-388	93	7	correlational	correlational	ADJ
gujaf-388	93	8	research	research	NOUN
gujaf-388	93	9	design	design	NOUN
gujaf-388	93	10	to	to	PART
gujaf-388	93	11	examine	examine	VERB
gujaf-388	93	12	the	the	DET
gujaf-388	93	13	relationship	relationship	NOUN
gujaf-388	93	14	between	between	ADP
gujaf-388	93	15	interest	interest	NOUN
gujaf-388	93	16	rate	rate	NOUN
gujaf-388	93	17	(	(	PUNCT
gujaf-388	93	18	independent	independent	ADJ
gujaf-388	93	19	variable	variable	NOUN
gujaf-388	93	20	)	)	PUNCT
gujaf-388	93	21	and	and	CCONJ
gujaf-388	93	22	profitability	profitability	NOUN
gujaf-388	93	23	(	(	PUNCT
gujaf-388	93	24	dependent	dependent	ADJ
gujaf-388	93	25	variable	variable	NOUN
gujaf-388	93	26	)	)	PUNCT
gujaf-388	93	27	of	of	ADP
gujaf-388	93	28	deposit	deposit	NOUN
gujaf-388	93	29	money	money	NOUN
gujaf-388	93	30	banks	bank	NOUN
gujaf-388	93	31	in	in	ADP
gujaf-388	93	32	nigeria	nigeria	PROPN
gujaf-388	93	33	.	.	PUNCT
gujaf-388	94	1	a	a	DET
gujaf-388	94	2	correlational	correlational	ADJ
gujaf-388	94	3	design	design	NOUN
gujaf-388	94	4	is	be	AUX
gujaf-388	94	5	appropriate	appropriate	ADJ
gujaf-388	94	6	as	as	SCONJ
gujaf-388	94	7	it	it	PRON
gujaf-388	94	8	enables	enable	VERB
gujaf-388	94	9	the	the	DET
gujaf-388	94	10	investigation	investigation	NOUN
gujaf-388	94	11	of	of	ADP
gujaf-388	94	12	the	the	DET
gujaf-388	94	13	extent	extent	NOUN
gujaf-388	94	14	to	to	PART
gujaf-388	94	15	which	which	PRON
gujaf-388	94	16	variations	variation	NOUN
gujaf-388	94	17	in	in	ADP
gujaf-388	94	18	interest	interest	NOUN
gujaf-388	94	19	rates	rate	NOUN
gujaf-388	94	20	influence	influence	VERB
gujaf-388	94	21	bank	bank	NOUN
gujaf-388	94	22	profitability	profitability	NOUN
gujaf-388	94	23	,	,	PUNCT
gujaf-388	94	24	measured	measure	VERB
gujaf-388	94	25	through	through	ADP
gujaf-388	94	26	return	return	NOUN
gujaf-388	94	27	on	on	ADP
gujaf-388	94	28	assets	asset	NOUN
gujaf-388	94	29	(	(	PUNCT
gujaf-388	94	30	roa	roa	NOUN
gujaf-388	94	31	)	)	PUNCT
gujaf-388	94	32	,	,	PUNCT
gujaf-388	94	33	return	return	VERB
gujaf-388	94	34	on	on	ADP
gujaf-388	94	35	equity	equity	NOUN
gujaf-388	94	36	(	(	PUNCT
gujaf-388	94	37	roe	roe	PROPN
gujaf-388	94	38	)	)	PUNCT
gujaf-388	94	39	,	,	PUNCT
gujaf-388	94	40	and	and	CCONJ
gujaf-388	94	41	net	net	ADJ
gujaf-388	94	42	interest	interest	NOUN
gujaf-388	94	43	margin	margin	NOUN
gujaf-388	94	44	(	(	PUNCT
gujaf-388	94	45	nim	nim	NOUN
gujaf-388	94	46	)	)	PUNCT
gujaf-388	94	47	.	.	PUNCT
gujaf-388	95	1	the	the	DET
gujaf-388	95	2	study	study	NOUN
gujaf-388	95	3	employs	employ	VERB
gujaf-388	95	4	secondary	secondary	ADJ
gujaf-388	95	5	data	datum	NOUN
gujaf-388	95	6	and	and	CCONJ
gujaf-388	95	7	applies	apply	VERB
gujaf-388	95	8	panel	panel	NOUN
gujaf-388	95	9	methodology	methodology	NOUN
gujaf-388	95	10	,	,	PUNCT
gujaf-388	95	11	which	which	PRON
gujaf-388	95	12	is	be	AUX
gujaf-388	95	13	well	well	ADV
gujaf-388	95	14	-	-	PUNCT
gujaf-388	95	15	suited	suited	ADJ
gujaf-388	95	16	for	for	ADP
gujaf-388	95	17	analysing	analyse	VERB
gujaf-388	95	18	the	the	DET
gujaf-388	95	19	relationship	relationship	NOUN
gujaf-388	95	20	between	between	ADP
gujaf-388	95	21	economic	economic	ADJ
gujaf-388	95	22	variables	variable	NOUN
gujaf-388	95	23	over	over	ADP
gujaf-388	95	24	time	time	NOUN
gujaf-388	95	25	across	across	ADP
gujaf-388	95	26	multiple	multiple	ADJ
gujaf-388	95	27	entities	entity	NOUN
gujaf-388	95	28	.	.	PUNCT
gujaf-388	96	1	the	the	DET
gujaf-388	96	2	population	population	NOUN
gujaf-388	96	3	of	of	ADP
gujaf-388	96	4	this	this	DET
gujaf-388	96	5	study	study	NOUN
gujaf-388	96	6	consists	consist	VERB
gujaf-388	96	7	of	of	ADP
gujaf-388	96	8	10	10	NUM
gujaf-388	96	9	listed	list	VERB
gujaf-388	96	10	deposit	deposit	NOUN
gujaf-388	96	11	money	money	NOUN
gujaf-388	96	12	banks	bank	NOUN
gujaf-388	96	13	on	on	ADP
gujaf-388	96	14	the	the	DET
gujaf-388	96	15	nigerian	nigerian	ADJ
gujaf-388	96	16	exchange	exchange	NOUN
gujaf-388	96	17	group	group	NOUN
gujaf-388	96	18	(	(	PUNCT
gujaf-388	96	19	ngx	ngx	PROPN
gujaf-388	96	20	)	)	PUNCT
gujaf-388	96	21	.	.	PUNCT
gujaf-388	97	1	these	these	DET
gujaf-388	97	2	banks	bank	NOUN
gujaf-388	97	3	were	be	AUX
gujaf-388	97	4	selected	select	VERB
gujaf-388	97	5	based	base	VERB
gujaf-388	97	6	on	on	ADP
gujaf-388	97	7	the	the	DET
gujaf-388	97	8	availability	availability	NOUN
gujaf-388	97	9	of	of	ADP
gujaf-388	97	10	complete	complete	ADJ
gujaf-388	97	11	financial	financial	ADJ
gujaf-388	97	12	data	datum	NOUN
gujaf-388	97	13	within	within	ADP
gujaf-388	97	14	the	the	DET
gujaf-388	97	15	study	study	NOUN
gujaf-388	97	16	period	period	NOUN
gujaf-388	97	17	.	.	PUNCT
gujaf-388	98	1	the	the	DET
gujaf-388	98	2	banking	banking	NOUN
gujaf-388	98	3	sector	sector	NOUN
gujaf-388	98	4	was	be	AUX
gujaf-388	98	5	chosen	choose	VERB
gujaf-388	98	6	due	due	ADP
gujaf-388	98	7	to	to	ADP
gujaf-388	98	8	its	its	PRON
gujaf-388	98	9	critical	critical	ADJ
gujaf-388	98	10	role	role	NOUN
gujaf-388	98	11	in	in	ADP
gujaf-388	98	12	financial	financial	ADJ
gujaf-388	98	13	intermediation	intermediation	NOUN
gujaf-388	98	14	,	,	PUNCT
gujaf-388	98	15	economic	economic	ADJ
gujaf-388	98	16	growth	growth	NOUN
gujaf-388	98	17	,	,	PUNCT
gujaf-388	98	18	and	and	CCONJ
gujaf-388	98	19	its	its	PRON
gujaf-388	98	20	sensitivity	sensitivity	NOUN
gujaf-388	98	21	to	to	ADP
gujaf-388	98	22	interest	interest	NOUN
gujaf-388	98	23	rate	rate	NOUN
gujaf-388	98	24	fluctuations	fluctuation	NOUN
gujaf-388	98	25	.	.	PUNCT
gujaf-388	99	1	the	the	DET
gujaf-388	99	2	study	study	NOUN
gujaf-388	99	3	employs	employ	VERB
gujaf-388	99	4	a	a	DET
gujaf-388	99	5	census	census	NOUN
gujaf-388	99	6	sampling	sample	VERB
gujaf-388	99	7	technique	technique	NOUN
gujaf-388	99	8	,	,	PUNCT
gujaf-388	99	9	meaning	mean	VERB
gujaf-388	99	10	that	that	SCONJ
gujaf-388	99	11	all	all	DET
gujaf-388	99	12	10	10	NUM
gujaf-388	99	13	deposit	deposit	NOUN
gujaf-388	99	14	money	money	NOUN
gujaf-388	99	15	banks	bank	NOUN
gujaf-388	99	16	in	in	ADP
gujaf-388	99	17	the	the	DET
gujaf-388	99	18	population	population	NOUN
gujaf-388	99	19	are	be	AUX
gujaf-388	99	20	included	include	VERB
gujaf-388	99	21	in	in	ADP
gujaf-388	99	22	the	the	DET
gujaf-388	99	23	analysis	analysis	NOUN
gujaf-388	99	24	.	.	PUNCT
gujaf-388	100	1	the	the	DET
gujaf-388	100	2	census	census	NOUN
gujaf-388	100	3	approach	approach	NOUN
gujaf-388	100	4	is	be	AUX
gujaf-388	100	5	justified	justify	VERB
gujaf-388	100	6	as	as	SCONJ
gujaf-388	100	7	it	it	PRON
gujaf-388	100	8	ensures	ensure	VERB
gujaf-388	100	9	comprehensive	comprehensive	ADJ
gujaf-388	100	10	coverage	coverage	NOUN
gujaf-388	100	11	of	of	ADP
gujaf-388	100	12	the	the	DET
gujaf-388	100	13	target	target	NOUN
gujaf-388	100	14	population	population	NOUN
gujaf-388	100	15	,	,	PUNCT
gujaf-388	100	16	eliminating	eliminate	VERB
gujaf-388	100	17	the	the	DET
gujaf-388	100	18	risk	risk	NOUN
gujaf-388	100	19	of	of	ADP
gujaf-388	100	20	sampling	sample	VERB
gujaf-388	100	21	bias	bias	NOUN
gujaf-388	100	22	and	and	CCONJ
gujaf-388	100	23	enhancing	enhance	VERB
gujaf-388	100	24	the	the	DET
gujaf-388	100	25	reliability	reliability	NOUN
gujaf-388	100	26	of	of	ADP
gujaf-388	100	27	the	the	DET
gujaf-388	100	28	findings	finding	NOUN
gujaf-388	100	29	.	.	PUNCT
gujaf-388	101	1	gusau	gusau	PROPN
gujaf-388	101	2	journal	journal	PROPN
gujaf-388	101	3	of	of	ADP
gujaf-388	101	4	accounting	accounting	NOUN
gujaf-388	101	5	and	and	CCONJ
gujaf-388	101	6	finance	finance	NOUN
gujaf-388	101	7	,	,	PUNCT
gujaf-388	101	8	vol.6	vol.6	PROPN
gujaf-388	101	9	,	,	PUNCT
gujaf-388	101	10	issue	issue	NOUN
gujaf-388	101	11	1	1	NUM
gujaf-388	101	12	,	,	PUNCT
gujaf-388	101	13	april	april	PROPN
gujaf-388	101	14	,	,	PUNCT
gujaf-388	101	15	2025	2025	NUM
gujaf-388	101	16	338	338	NUM
gujaf-388	101	17	this	this	DET
gujaf-388	101	18	study	study	NOUN
gujaf-388	101	19	relies	rely	VERB
gujaf-388	101	20	on	on	ADP
gujaf-388	101	21	secondary	secondary	ADJ
gujaf-388	101	22	data	datum	NOUN
gujaf-388	101	23	extracted	extract	VERB
gujaf-388	101	24	from	from	ADP
gujaf-388	101	25	the	the	DET
gujaf-388	101	26	annual	annual	ADJ
gujaf-388	101	27	financial	financial	ADJ
gujaf-388	101	28	statements	statement	NOUN
gujaf-388	101	29	of	of	ADP
gujaf-388	101	30	the	the	DET
gujaf-388	101	31	selected	select	VERB
gujaf-388	101	32	banks	bank	NOUN
gujaf-388	101	33	and	and	CCONJ
gujaf-388	101	34	publications	publication	NOUN
gujaf-388	101	35	from	from	ADP
gujaf-388	101	36	the	the	DET
gujaf-388	101	37	central	central	ADJ
gujaf-388	101	38	bank	bank	PROPN
gujaf-388	101	39	of	of	ADP
gujaf-388	101	40	nigeria	nigeria	PROPN
gujaf-388	101	41	(	(	PUNCT
gujaf-388	101	42	cbn	cbn	PROPN
gujaf-388	101	43	)	)	PUNCT
gujaf-388	101	44	,	,	PUNCT
gujaf-388	101	45	nigerian	nigerian	PROPN
gujaf-388	101	46	exchange	exchange	NOUN
gujaf-388	101	47	group	group	NOUN
gujaf-388	101	48	(	(	PUNCT
gujaf-388	101	49	ngx	ngx	NOUN
gujaf-388	101	50	)	)	PUNCT
gujaf-388	101	51	,	,	PUNCT
gujaf-388	101	52	and	and	CCONJ
gujaf-388	101	53	other	other	ADJ
gujaf-388	101	54	relevant	relevant	ADJ
gujaf-388	101	55	financial	financial	ADJ
gujaf-388	101	56	regulatory	regulatory	ADJ
gujaf-388	101	57	agencies	agency	NOUN
gujaf-388	101	58	.	.	PUNCT
gujaf-388	102	1	the	the	DET
gujaf-388	102	2	dataset	dataset	NOUN
gujaf-388	102	3	covers	cover	VERB
gujaf-388	102	4	a	a	DET
gujaf-388	102	5	period	period	NOUN
gujaf-388	102	6	of	of	ADP
gujaf-388	102	7	10	10	NUM
gujaf-388	102	8	years	year	NOUN
gujaf-388	102	9	(	(	PUNCT
gujaf-388	102	10	2013–2022	2013–2022	NOUN
gujaf-388	102	11	)	)	PUNCT
gujaf-388	102	12	to	to	PART
gujaf-388	102	13	capture	capture	VERB
gujaf-388	102	14	trends	trend	NOUN
gujaf-388	102	15	and	and	CCONJ
gujaf-388	102	16	variations	variation	NOUN
gujaf-388	102	17	in	in	ADP
gujaf-388	102	18	interest	interest	NOUN
gujaf-388	102	19	rate	rate	NOUN
gujaf-388	102	20	movements	movement	NOUN
gujaf-388	102	21	and	and	CCONJ
gujaf-388	102	22	their	their	PRON
gujaf-388	102	23	impact	impact	NOUN
gujaf-388	102	24	on	on	ADP
gujaf-388	102	25	bank	bank	NOUN
gujaf-388	102	26	profitability	profitability	NOUN
gujaf-388	102	27	.	.	PUNCT
gujaf-388	103	1	the	the	DET
gujaf-388	103	2	use	use	NOUN
gujaf-388	103	3	of	of	ADP
gujaf-388	103	4	secondary	secondary	ADJ
gujaf-388	103	5	data	datum	NOUN
gujaf-388	103	6	is	be	AUX
gujaf-388	103	7	appropriate	appropriate	ADJ
gujaf-388	103	8	as	as	SCONJ
gujaf-388	103	9	it	it	PRON
gujaf-388	103	10	provides	provide	VERB
gujaf-388	103	11	a	a	DET
gujaf-388	103	12	reliable	reliable	ADJ
gujaf-388	103	13	and	and	CCONJ
gujaf-388	103	14	objective	objective	ADJ
gujaf-388	103	15	measure	measure	NOUN
gujaf-388	103	16	of	of	ADP
gujaf-388	103	17	financial	financial	ADJ
gujaf-388	103	18	performance	performance	NOUN
gujaf-388	103	19	and	and	CCONJ
gujaf-388	103	20	interest	interest	NOUN
gujaf-388	103	21	rate	rate	NOUN
gujaf-388	103	22	fluctuations	fluctuation	NOUN
gujaf-388	103	23	over	over	ADP
gujaf-388	103	24	time	time	NOUN
gujaf-388	103	25	.	.	PUNCT
gujaf-388	104	1	model	model	NOUN
gujaf-388	104	2	specification	specification	NOUN
gujaf-388	104	3	to	to	PART
gujaf-388	104	4	examine	examine	VERB
gujaf-388	104	5	the	the	DET
gujaf-388	104	6	impact	impact	NOUN
gujaf-388	104	7	of	of	ADP
gujaf-388	104	8	interest	interest	NOUN
gujaf-388	104	9	rate	rate	NOUN
gujaf-388	104	10	(	(	PUNCT
gujaf-388	104	11	ir	ir	NOUN
gujaf-388	104	12	)	)	PUNCT
gujaf-388	104	13	on	on	ADP
gujaf-388	104	14	bank	bank	NOUN
gujaf-388	104	15	profitability	profitability	NOUN
gujaf-388	104	16	(	(	PUNCT
gujaf-388	104	17	roa	roa	PROPN
gujaf-388	104	18	,	,	PUNCT
gujaf-388	104	19	roe	roe	NOUN
gujaf-388	104	20	,	,	PUNCT
gujaf-388	104	21	and	and	CCONJ
gujaf-388	104	22	nim	nim	PROPN
gujaf-388	104	23	)	)	PUNCT
gujaf-388	104	24	,	,	PUNCT
gujaf-388	104	25	the	the	DET
gujaf-388	104	26	study	study	NOUN
gujaf-388	104	27	specifies	specify	VERB
gujaf-388	104	28	three	three	NUM
gujaf-388	104	29	linear	linear	ADJ
gujaf-388	104	30	regression	regression	NOUN
gujaf-388	104	31	models	model	NOUN
gujaf-388	104	32	as	as	SCONJ
gujaf-388	104	33	follows	follow	VERB
gujaf-388	104	34	:	:	PUNCT
gujaf-388	104	35	roait	roait	NOUN
gujaf-388	104	36	=	=	ADJ
gujaf-388	104	37	β0+β1irit+εit	β0+β1irit+εit	PROPN
gujaf-388	104	38	…	…	PUNCT
gujaf-388	104	39	…	…	PUNCT
gujaf-388	104	40	…	…	PUNCT
gujaf-388	104	41	…	…	PUNCT
gujaf-388	104	42	…	…	PUNCT
gujaf-388	104	43	…	…	PUNCT
gujaf-388	104	44	…	…	PUNCT
gujaf-388	104	45	…	…	PUNCT
gujaf-388	104	46	…	…	PUNCT
gujaf-388	104	47	…	…	PUNCT
gujaf-388	104	48	……	……	NOUN
gujaf-388	104	49	……	……	NOUN
gujaf-388	104	50	……	……	NOUN
gujaf-388	104	51	……	……	NOUN
gujaf-388	104	52	……	……	NOUN
gujaf-388	104	53	……	……	NOUN
gujaf-388	104	54	……	……	NOUN
gujaf-388	104	55	……	……	NOUN
gujaf-388	104	56	.	.	PUNCT
gujaf-388	105	1	(	(	PUNCT
gujaf-388	105	2	1	1	X
gujaf-388	105	3	)	)	PUNCT
gujaf-388	105	4	roeit	roeit	NOUN
gujaf-388	105	5	=	=	ADJ
gujaf-388	105	6	β0+β1irit+εit	β0+β1irit+εit	PROPN
gujaf-388	105	7	…	…	PUNCT
gujaf-388	105	8	…	…	PUNCT
gujaf-388	105	9	…	…	PUNCT
gujaf-388	105	10	…	…	PUNCT
gujaf-388	105	11	…	…	PUNCT
gujaf-388	105	12	…	…	PUNCT
gujaf-388	105	13	…	…	PUNCT
gujaf-388	105	14	…	…	PUNCT
gujaf-388	105	15	…	…	PUNCT
gujaf-388	105	16	…	…	PUNCT
gujaf-388	105	17	……	……	NOUN
gujaf-388	105	18	……	……	NOUN
gujaf-388	105	19	……	……	NOUN
gujaf-388	105	20	……	……	NOUN
gujaf-388	105	21	……	……	NOUN
gujaf-388	105	22	……	……	NOUN
gujaf-388	105	23	……	……	NOUN
gujaf-388	105	24	……	……	NOUN
gujaf-388	105	25	.	.	PUNCT
gujaf-388	106	1	(	(	PUNCT
gujaf-388	106	2	2	2	X
gujaf-388	106	3	)	)	PUNCT
gujaf-388	106	4	nimit	nimit	NOUN
gujaf-388	106	5	=	=	NOUN
gujaf-388	106	6	β0+β1irit+εit	β0+β1irit+εit	PROPN
gujaf-388	106	7	…	…	PUNCT
gujaf-388	106	8	…	…	PUNCT
gujaf-388	106	9	…	…	PUNCT
gujaf-388	106	10	…	…	PUNCT
gujaf-388	106	11	…	…	PUNCT
gujaf-388	106	12	…	…	PUNCT
gujaf-388	106	13	…	…	PUNCT
gujaf-388	106	14	…	…	PUNCT
gujaf-388	106	15	…	…	PUNCT
gujaf-388	106	16	…	…	PUNCT
gujaf-388	106	17	……	……	NOUN
gujaf-388	106	18	……	……	NOUN
gujaf-388	106	19	……	……	NOUN
gujaf-388	106	20	……	……	NOUN
gujaf-388	106	21	……	……	NOUN
gujaf-388	106	22	……	……	NOUN
gujaf-388	106	23	……	……	NOUN
gujaf-388	106	24	……	……	NOUN
gujaf-388	106	25	.	.	PUNCT
gujaf-388	107	1	(	(	PUNCT
gujaf-388	107	2	3	3	NUM
gujaf-388	107	3	)	)	PUNCT
gujaf-388	107	4	where	where	SCONJ
gujaf-388	107	5	:	:	PUNCT
gujaf-388	107	6	roait	roait	NOUN
gujaf-388	107	7	,	,	PUNCT
gujaf-388	107	8	roeit	roeit	NOUN
gujaf-388	107	9	,	,	PUNCT
gujaf-388	107	10	and	and	CCONJ
gujaf-388	107	11	nimit	nimit	NOUN
gujaf-388	107	12	represent	represent	VERB
gujaf-388	107	13	the	the	DET
gujaf-388	107	14	profitability	profitability	NOUN
gujaf-388	107	15	metrics	metric	NOUN
gujaf-388	107	16	of	of	ADP
gujaf-388	107	17	bank	bank	NOUN
gujaf-388	107	18	i	i	PRON
gujaf-388	107	19	at	at	ADP
gujaf-388	107	20	time	time	NOUN
gujaf-388	107	21	t.	t.	PROPN
gujaf-388	107	22	irit	irit	PROPN
gujaf-388	107	23	represents	represent	VERB
gujaf-388	107	24	the	the	DET
gujaf-388	107	25	interest	interest	NOUN
gujaf-388	107	26	rate	rate	NOUN
gujaf-388	107	27	measured	measure	VERB
gujaf-388	107	28	using	use	VERB
gujaf-388	107	29	the	the	DET
gujaf-388	107	30	monetary	monetary	ADJ
gujaf-388	107	31	policy	policy	NOUN
gujaf-388	107	32	rate	rate	NOUN
gujaf-388	107	33	(	(	PUNCT
gujaf-388	107	34	mpr	mpr	NOUN
gujaf-388	107	35	)	)	PUNCT
gujaf-388	107	36	,	,	PUNCT
gujaf-388	108	1	lending	lending	NOUN
gujaf-388	108	2	rate	rate	NOUN
gujaf-388	108	3	(	(	PUNCT
gujaf-388	108	4	lr	lr	NOUN
gujaf-388	108	5	)	)	PUNCT
gujaf-388	108	6	,	,	PUNCT
gujaf-388	108	7	and	and	CCONJ
gujaf-388	108	8	deposit	deposit	NOUN
gujaf-388	108	9	rate	rate	NOUN
gujaf-388	108	10	(	(	PUNCT
gujaf-388	108	11	dr	dr	PROPN
gujaf-388	108	12	)	)	PUNCT
gujaf-388	108	13	.	.	PUNCT
gujaf-388	109	1	β0	β0	PROPN
gujaf-388	109	2	is	be	AUX
gujaf-388	109	3	the	the	DET
gujaf-388	109	4	intercept	intercept	NOUN
gujaf-388	109	5	.	.	PUNCT
gujaf-388	110	1	β1	β1	PROPN
gujaf-388	110	2	is	be	AUX
gujaf-388	110	3	the	the	DET
gujaf-388	110	4	coefficient	coefficient	NOUN
gujaf-388	110	5	of	of	ADP
gujaf-388	110	6	interest	interest	NOUN
gujaf-388	110	7	rate	rate	NOUN
gujaf-388	110	8	.	.	PUNCT
gujaf-388	111	1	εit	εit	PROPN
gujaf-388	111	2	is	be	AUX
gujaf-388	111	3	the	the	DET
gujaf-388	111	4	error	error	NOUN
gujaf-388	111	5	term	term	NOUN
gujaf-388	111	6	.	.	PUNCT
gujaf-388	112	1	techniques	technique	NOUN
gujaf-388	112	2	for	for	ADP
gujaf-388	112	3	data	datum	NOUN
gujaf-388	112	4	analysis	analysis	NOUN
gujaf-388	112	5	the	the	DET
gujaf-388	112	6	study	study	NOUN
gujaf-388	112	7	employs	employ	VERB
gujaf-388	112	8	panel	panel	NOUN
gujaf-388	112	9	data	datum	NOUN
gujaf-388	112	10	analysis	analysis	NOUN
gujaf-388	112	11	with	with	ADP
gujaf-388	112	12	simple	simple	ADJ
gujaf-388	112	13	linear	linear	ADJ
gujaf-388	112	14	regression	regression	NOUN
gujaf-388	112	15	as	as	ADP
gujaf-388	112	16	the	the	DET
gujaf-388	112	17	technique	technique	NOUN
gujaf-388	112	18	for	for	ADP
gujaf-388	112	19	examining	examine	VERB
gujaf-388	112	20	the	the	DET
gujaf-388	112	21	relationship	relationship	NOUN
gujaf-388	112	22	between	between	ADP
gujaf-388	112	23	interest	interest	NOUN
gujaf-388	112	24	rate	rate	NOUN
gujaf-388	112	25	(	(	PUNCT
gujaf-388	112	26	iv	iv	NOUN
gujaf-388	112	27	)	)	PUNCT
gujaf-388	112	28	and	and	CCONJ
gujaf-388	112	29	profitability	profitability	NOUN
gujaf-388	112	30	(	(	PUNCT
gujaf-388	112	31	dv	dv	PROPN
gujaf-388	112	32	:	:	PUNCT
gujaf-388	112	33	roa	roa	PROPN
gujaf-388	112	34	,	,	PUNCT
gujaf-388	112	35	roe	roe	NOUN
gujaf-388	112	36	,	,	PUNCT
gujaf-388	112	37	and	and	CCONJ
gujaf-388	112	38	nim	nim	PROPN
gujaf-388	112	39	)	)	PUNCT
gujaf-388	112	40	.	.	PUNCT
gujaf-388	113	1	the	the	DET
gujaf-388	113	2	linear	linear	PROPN
gujaf-388	113	3	regression	regression	NOUN
gujaf-388	113	4	model	model	NOUN
gujaf-388	113	5	is	be	AUX
gujaf-388	113	6	chosen	choose	VERB
gujaf-388	113	7	due	due	ADP
gujaf-388	113	8	to	to	ADP
gujaf-388	113	9	its	its	PRON
gujaf-388	113	10	effectiveness	effectiveness	NOUN
gujaf-388	113	11	in	in	ADP
gujaf-388	113	12	quantifying	quantify	VERB
gujaf-388	113	13	the	the	DET
gujaf-388	113	14	strength	strength	NOUN
gujaf-388	113	15	and	and	CCONJ
gujaf-388	113	16	direction	direction	NOUN
gujaf-388	113	17	of	of	ADP
gujaf-388	113	18	relationships	relationship	NOUN
gujaf-388	113	19	between	between	ADP
gujaf-388	113	20	variables	variable	NOUN
gujaf-388	113	21	.	.	PUNCT
gujaf-388	114	1	additionally	additionally	ADV
gujaf-388	114	2	,	,	PUNCT
gujaf-388	114	3	diagnostic	diagnostic	ADJ
gujaf-388	114	4	tests	test	NOUN
gujaf-388	114	5	such	such	ADJ
gujaf-388	114	6	as	as	ADP
gujaf-388	114	7	multicollinearity	multicollinearity	NOUN
gujaf-388	114	8	(	(	PUNCT
gujaf-388	114	9	variance	variance	NOUN
gujaf-388	114	10	inflation	inflation	NOUN
gujaf-388	114	11	factor	factor	NOUN
gujaf-388	114	12	)	)	PUNCT
gujaf-388	114	13	,	,	PUNCT
gujaf-388	114	14	heteroscedasticity	heteroscedasticity	NOUN
gujaf-388	114	15	,	,	PUNCT
gujaf-388	114	16	and	and	CCONJ
gujaf-388	114	17	normality	normality	NOUN
gujaf-388	114	18	tests	test	NOUN
gujaf-388	114	19	will	will	AUX
gujaf-388	114	20	be	be	AUX
gujaf-388	114	21	conducted	conduct	VERB
gujaf-388	114	22	to	to	PART
gujaf-388	114	23	enhance	enhance	VERB
gujaf-388	114	24	the	the	DET
gujaf-388	114	25	reliability	reliability	NOUN
gujaf-388	114	26	of	of	ADP
gujaf-388	114	27	the	the	DET
gujaf-388	114	28	regression	regression	NOUN
gujaf-388	114	29	estimates	estimate	NOUN
gujaf-388	114	30	.	.	PUNCT
gujaf-388	115	1	table	table	NOUN
gujaf-388	115	2	1	1	NUM
gujaf-388	115	3	variable	variable	ADJ
gujaf-388	115	4	definition	definition	NOUN
gujaf-388	115	5	and	and	CCONJ
gujaf-388	115	6	measurement	measurement	NOUN
gujaf-388	115	7	variables	variable	VERB
gujaf-388	115	8	nature	nature	NOUN
gujaf-388	115	9	of	of	ADP
gujaf-388	115	10	variable	variable	ADJ
gujaf-388	115	11	scale	scale	NOUN
gujaf-388	115	12	definition	definition	NOUN
gujaf-388	115	13	of	of	ADP
gujaf-388	115	14	measurement	measurement	NOUN
gujaf-388	115	15	sources	source	NOUN
gujaf-388	115	16	return	return	VERB
gujaf-388	115	17	on	on	ADP
gujaf-388	115	18	assets	asset	NOUN
gujaf-388	115	19	(	(	PUNCT
gujaf-388	115	20	roa	roa	NOUN
gujaf-388	115	21	)	)	PUNCT
gujaf-388	115	22	dependent	dependent	ADJ
gujaf-388	115	23	variable	variable	ADJ
gujaf-388	115	24	ratio	ratio	NOUN
gujaf-388	115	25	net	net	ADJ
gujaf-388	115	26	income	income	NOUN
gujaf-388	115	27	divided	divide	VERB
gujaf-388	115	28	by	by	ADP
gujaf-388	115	29	average	average	ADJ
gujaf-388	115	30	total	total	ADJ
gujaf-388	115	31	assets	asset	NOUN
gujaf-388	115	32	adebayo	adebayo	PROPN
gujaf-388	115	33	&	&	CCONJ
gujaf-388	115	34	olayemi	olayemi	PROPN
gujaf-388	115	35	(	(	PUNCT
gujaf-388	115	36	2022	2022	NUM
gujaf-388	115	37	)	)	PUNCT
gujaf-388	115	38	return	return	NOUN
gujaf-388	115	39	on	on	ADP
gujaf-388	115	40	equity	equity	NOUN
gujaf-388	115	41	(	(	PUNCT
gujaf-388	115	42	roe	roe	NOUN
gujaf-388	115	43	)	)	PUNCT
gujaf-388	115	44	dependent	dependent	ADJ
gujaf-388	115	45	variable	variable	ADJ
gujaf-388	115	46	ratio	ratio	NOUN
gujaf-388	115	47	net	net	ADJ
gujaf-388	115	48	income	income	NOUN
gujaf-388	115	49	divided	divide	VERB
gujaf-388	115	50	by	by	ADP
gujaf-388	115	51	average	average	ADJ
gujaf-388	115	52	total	total	ADJ
gujaf-388	115	53	equity	equity	PROPN
gujaf-388	115	54	haruna	haruna	PROPN
gujaf-388	115	55	&	&	CCONJ
gujaf-388	115	56	abdullahi	abdullahi	PROPN
gujaf-388	115	57	(	(	PUNCT
gujaf-388	115	58	2023	2023	NUM
gujaf-388	115	59	)	)	PUNCT
gujaf-388	115	60	net	net	ADJ
gujaf-388	115	61	interest	interest	NOUN
gujaf-388	115	62	margin	margin	NOUN
gujaf-388	115	63	(	(	PUNCT
gujaf-388	115	64	nim	nim	NOUN
gujaf-388	115	65	)	)	PUNCT
gujaf-388	115	66	dependent	dependent	ADJ
gujaf-388	115	67	variable	variable	ADJ
gujaf-388	115	68	ratio	ratio	NOUN
gujaf-388	115	69	net	net	ADJ
gujaf-388	115	70	interest	interest	NOUN
gujaf-388	115	71	income	income	NOUN
gujaf-388	115	72	divided	divide	VERB
gujaf-388	115	73	by	by	ADP
gujaf-388	115	74	total	total	ADJ
gujaf-388	115	75	assets	asset	NOUN
gujaf-388	115	76	or	or	CCONJ
gujaf-388	115	77	interestbearing	interestbeare	VERB
gujaf-388	115	78	assets	asset	NOUN
gujaf-388	115	79	daniel	daniel	PROPN
gujaf-388	115	80	&	&	CCONJ
gujaf-388	115	81	eze	eze	PROPN
gujaf-388	115	82	(	(	PUNCT
gujaf-388	115	83	2020	2020	NUM
gujaf-388	115	84	)	)	PUNCT
gujaf-388	115	85	gusau	gusau	ADJ
gujaf-388	115	86	journal	journal	NOUN
gujaf-388	115	87	of	of	ADP
gujaf-388	115	88	accounting	accounting	NOUN
gujaf-388	115	89	and	and	CCONJ
gujaf-388	115	90	finance	finance	NOUN
gujaf-388	115	91	,	,	PUNCT
gujaf-388	115	92	vol.6	vol.6	PROPN
gujaf-388	115	93	,	,	PUNCT
gujaf-388	115	94	issue	issue	NOUN
gujaf-388	115	95	1	1	NUM
gujaf-388	115	96	,	,	PUNCT
gujaf-388	115	97	april	april	PROPN
gujaf-388	115	98	,	,	PUNCT
gujaf-388	115	99	2025	2025	NUM
gujaf-388	115	100	339	339	NUM
gujaf-388	115	101	variables	variable	NOUN
gujaf-388	115	102	nature	nature	NOUN
gujaf-388	115	103	of	of	ADP
gujaf-388	115	104	variable	variable	ADJ
gujaf-388	115	105	scale	scale	NOUN
gujaf-388	115	106	definition	definition	NOUN
gujaf-388	115	107	of	of	ADP
gujaf-388	115	108	measurement	measurement	NOUN
gujaf-388	115	109	sources	source	NOUN
gujaf-388	115	110	interest	interest	NOUN
gujaf-388	115	111	rate	rate	NOUN
gujaf-388	115	112	(	(	PUNCT
gujaf-388	115	113	ir	ir	NOUN
gujaf-388	115	114	)	)	PUNCT
gujaf-388	115	115	independent	independent	ADJ
gujaf-388	115	116	variable	variable	ADJ
gujaf-388	115	117	interval	interval	NOUN
gujaf-388	115	118	measured	measure	VERB
gujaf-388	115	119	using	use	VERB
gujaf-388	115	120	monetary	monetary	ADJ
gujaf-388	115	121	policy	policy	NOUN
gujaf-388	115	122	rate	rate	NOUN
gujaf-388	115	123	(	(	PUNCT
gujaf-388	115	124	mpr	mpr	NOUN
gujaf-388	115	125	)	)	PUNCT
gujaf-388	115	126	,	,	PUNCT
gujaf-388	115	127	lending	lending	NOUN
gujaf-388	115	128	rate	rate	NOUN
gujaf-388	115	129	(	(	PUNCT
gujaf-388	115	130	lr	lr	NOUN
gujaf-388	115	131	)	)	PUNCT
gujaf-388	115	132	,	,	PUNCT
gujaf-388	115	133	and	and	CCONJ
gujaf-388	115	134	deposit	deposit	NOUN
gujaf-388	115	135	rate	rate	NOUN
gujaf-388	115	136	(	(	PUNCT
gujaf-388	115	137	dr	dr	PROPN
gujaf-388	115	138	)	)	PUNCT
gujaf-388	115	139	fatima	fatima	PROPN
gujaf-388	115	140	&	&	CCONJ
gujaf-388	115	141	ahmed	ahmed	PROPN
gujaf-388	115	142	(	(	PUNCT
gujaf-388	115	143	2022	2022	NUM
gujaf-388	115	144	)	)	PUNCT
gujaf-388	115	145	;	;	PUNCT
gujaf-388	115	146	bello	bello	PROPN
gujaf-388	115	147	&	&	CCONJ
gujaf-388	115	148	yusuf	yusuf	PROPN
gujaf-388	115	149	(	(	PUNCT
gujaf-388	115	150	2022	2022	NUM
gujaf-388	115	151	)	)	PUNCT
gujaf-388	115	152	;	;	PUNCT
gujaf-388	115	153	okonkwo	okonkwo	PROPN
gujaf-388	115	154	et	et	PROPN
gujaf-388	115	155	al	al	PROPN
gujaf-388	115	156	.	.	PROPN
gujaf-388	116	1	(	(	PUNCT
gujaf-388	116	2	2023	2023	NUM
gujaf-388	116	3	)	)	PUNCT
gujaf-388	116	4	source	source	NOUN
gujaf-388	116	5	:	:	PUNCT
gujaf-388	116	6	authors	author	NOUN
gujaf-388	116	7	’	’	PART
gujaf-388	116	8	compilation	compilation	NOUN
gujaf-388	116	9	,	,	PUNCT
gujaf-388	116	10	2024	2024	NUM
gujaf-388	116	11	.	.	PUNCT
gujaf-388	117	1	the	the	DET
gujaf-388	117	2	choice	choice	NOUN
gujaf-388	117	3	of	of	ADP
gujaf-388	117	4	correlational	correlational	ADJ
gujaf-388	117	5	design	design	NOUN
gujaf-388	117	6	,	,	PUNCT
gujaf-388	117	7	census	census	NOUN
gujaf-388	117	8	sampling	sampling	NOUN
gujaf-388	117	9	,	,	PUNCT
gujaf-388	117	10	secondary	secondary	ADJ
gujaf-388	117	11	data	datum	NOUN
gujaf-388	117	12	,	,	PUNCT
gujaf-388	117	13	and	and	CCONJ
gujaf-388	117	14	panel	panel	NOUN
gujaf-388	117	15	regression	regression	NOUN
gujaf-388	117	16	analysis	analysis	NOUN
gujaf-388	117	17	is	be	AUX
gujaf-388	117	18	justified	justify	VERB
gujaf-388	117	19	by	by	ADP
gujaf-388	117	20	the	the	DET
gujaf-388	117	21	study	study	NOUN
gujaf-388	117	22	's	's	PART
gujaf-388	117	23	objective	objective	NOUN
gujaf-388	117	24	of	of	ADP
gujaf-388	117	25	establishing	establish	VERB
gujaf-388	117	26	a	a	DET
gujaf-388	117	27	causal	causal	ADJ
gujaf-388	117	28	relationship	relationship	NOUN
gujaf-388	117	29	between	between	ADP
gujaf-388	117	30	interest	interest	NOUN
gujaf-388	117	31	rates	rate	NOUN
gujaf-388	117	32	and	and	CCONJ
gujaf-388	117	33	bank	bank	NOUN
gujaf-388	117	34	profitability	profitability	NOUN
gujaf-388	117	35	.	.	PUNCT
gujaf-388	118	1	the	the	DET
gujaf-388	118	2	use	use	NOUN
gujaf-388	118	3	of	of	ADP
gujaf-388	118	4	panel	panel	NOUN
gujaf-388	118	5	data	datum	NOUN
gujaf-388	118	6	enhances	enhance	VERB
gujaf-388	118	7	analytical	analytical	ADJ
gujaf-388	118	8	precision	precision	NOUN
gujaf-388	118	9	by	by	ADP
gujaf-388	118	10	controlling	control	VERB
gujaf-388	118	11	for	for	ADP
gujaf-388	118	12	individual	individual	ADJ
gujaf-388	118	13	bank	bank	NOUN
gujaf-388	118	14	-	-	PUNCT
gujaf-388	118	15	specific	specific	ADJ
gujaf-388	118	16	effects	effect	NOUN
gujaf-388	118	17	over	over	ADP
gujaf-388	118	18	time	time	NOUN
gujaf-388	118	19	.	.	PUNCT
gujaf-388	119	1	additionally	additionally	ADV
gujaf-388	119	2	,	,	PUNCT
gujaf-388	119	3	secondary	secondary	ADJ
gujaf-388	119	4	data	datum	NOUN
gujaf-388	119	5	from	from	ADP
gujaf-388	119	6	financial	financial	ADJ
gujaf-388	119	7	reports	report	NOUN
gujaf-388	119	8	and	and	CCONJ
gujaf-388	119	9	regulatory	regulatory	ADJ
gujaf-388	119	10	sources	source	NOUN
gujaf-388	119	11	ensures	ensure	VERB
gujaf-388	119	12	accuracy	accuracy	NOUN
gujaf-388	119	13	,	,	PUNCT
gujaf-388	119	14	reliability	reliability	NOUN
gujaf-388	119	15	,	,	PUNCT
gujaf-388	119	16	and	and	CCONJ
gujaf-388	119	17	objectivity	objectivity	NOUN
gujaf-388	119	18	in	in	ADP
gujaf-388	119	19	measuring	measure	VERB
gujaf-388	119	20	financial	financial	ADJ
gujaf-388	119	21	performance	performance	NOUN
gujaf-388	119	22	indicators	indicator	NOUN
gujaf-388	119	23	.	.	PUNCT
gujaf-388	120	1	the	the	DET
gujaf-388	120	2	application	application	NOUN
gujaf-388	120	3	of	of	ADP
gujaf-388	120	4	simple	simple	ADJ
gujaf-388	120	5	linear	linear	ADJ
gujaf-388	120	6	regression	regression	NOUN
gujaf-388	120	7	provides	provide	VERB
gujaf-388	120	8	clear	clear	ADJ
gujaf-388	120	9	,	,	PUNCT
gujaf-388	120	10	interpretable	interpretable	ADJ
gujaf-388	120	11	results	result	NOUN
gujaf-388	120	12	,	,	PUNCT
gujaf-388	120	13	making	make	VERB
gujaf-388	120	14	it	it	PRON
gujaf-388	120	15	suitable	suitable	ADJ
gujaf-388	120	16	for	for	ADP
gujaf-388	120	17	policy	policy	NOUN
gujaf-388	120	18	recommendations	recommendation	NOUN
gujaf-388	120	19	and	and	CCONJ
gujaf-388	120	20	decision	decision	NOUN
gujaf-388	120	21	-	-	PUNCT
gujaf-388	120	22	making	making	NOUN
gujaf-388	120	23	in	in	ADP
gujaf-388	120	24	the	the	DET
gujaf-388	120	25	nigerian	nigerian	ADJ
gujaf-388	120	26	banking	banking	NOUN
gujaf-388	120	27	sector	sector	NOUN
gujaf-388	120	28	.	.	PUNCT
gujaf-388	121	1	4.0	4.0	NUM
gujaf-388	121	2	results	result	NOUN
gujaf-388	121	3	and	and	CCONJ
gujaf-388	121	4	discussion	discussion	NOUN
gujaf-388	121	5	this	this	DET
gujaf-388	121	6	section	section	NOUN
gujaf-388	121	7	presents	present	VERB
gujaf-388	121	8	the	the	DET
gujaf-388	121	9	empirical	empirical	ADJ
gujaf-388	121	10	results	result	NOUN
gujaf-388	121	11	of	of	ADP
gujaf-388	121	12	the	the	DET
gujaf-388	121	13	study	study	NOUN
gujaf-388	121	14	,	,	PUNCT
gujaf-388	121	15	analyzing	analyze	VERB
gujaf-388	121	16	the	the	DET
gujaf-388	121	17	impact	impact	NOUN
gujaf-388	121	18	of	of	ADP
gujaf-388	121	19	interest	interest	NOUN
gujaf-388	121	20	rates	rate	NOUN
gujaf-388	121	21	on	on	ADP
gujaf-388	121	22	the	the	DET
gujaf-388	121	23	profitability	profitability	NOUN
gujaf-388	121	24	of	of	ADP
gujaf-388	121	25	listed	list	VERB
gujaf-388	121	26	deposit	deposit	NOUN
gujaf-388	121	27	money	money	NOUN
gujaf-388	121	28	banks	bank	NOUN
gujaf-388	121	29	in	in	ADP
gujaf-388	121	30	nigeria	nigeria	PROPN
gujaf-388	121	31	.	.	PUNCT
gujaf-388	122	1	it	it	PRON
gujaf-388	122	2	includes	include	VERB
gujaf-388	122	3	descriptive	descriptive	ADJ
gujaf-388	122	4	statistics	statistic	NOUN
gujaf-388	122	5	,	,	PUNCT
gujaf-388	122	6	normality	normality	NOUN
gujaf-388	122	7	tests	test	NOUN
gujaf-388	122	8	,	,	PUNCT
gujaf-388	122	9	correlation	correlation	NOUN
gujaf-388	122	10	analysis	analysis	NOUN
gujaf-388	122	11	,	,	PUNCT
gujaf-388	122	12	regression	regression	VERB
gujaf-388	122	13	analysis	analysis	NOUN
gujaf-388	122	14	,	,	PUNCT
gujaf-388	122	15	and	and	CCONJ
gujaf-388	122	16	hypothesis	hypothesis	NOUN
gujaf-388	122	17	testing	testing	NOUN
gujaf-388	122	18	to	to	PART
gujaf-388	122	19	establish	establish	VERB
gujaf-388	122	20	the	the	DET
gujaf-388	122	21	nature	nature	NOUN
gujaf-388	122	22	and	and	CCONJ
gujaf-388	122	23	strength	strength	NOUN
gujaf-388	122	24	of	of	ADP
gujaf-388	122	25	the	the	DET
gujaf-388	122	26	relationships	relationship	NOUN
gujaf-388	122	27	between	between	ADP
gujaf-388	122	28	interest	interest	NOUN
gujaf-388	122	29	rates	rate	NOUN
gujaf-388	122	30	(	(	PUNCT
gujaf-388	122	31	independent	independent	ADJ
gujaf-388	122	32	variable	variable	NOUN
gujaf-388	122	33	)	)	PUNCT
gujaf-388	122	34	and	and	CCONJ
gujaf-388	122	35	profitability	profitability	NOUN
gujaf-388	122	36	measures	measure	NOUN
gujaf-388	122	37	(	(	PUNCT
gujaf-388	122	38	roa	roa	NOUN
gujaf-388	122	39	,	,	PUNCT
gujaf-388	122	40	roe	roe	NOUN
gujaf-388	122	41	,	,	PUNCT
gujaf-388	122	42	and	and	CCONJ
gujaf-388	122	43	nim	nim	PROPN
gujaf-388	122	44	)	)	PUNCT
gujaf-388	122	45	as	as	ADP
gujaf-388	122	46	dependent	dependent	ADJ
gujaf-388	122	47	variables	variable	NOUN
gujaf-388	122	48	.	.	PUNCT
gujaf-388	123	1	the	the	DET
gujaf-388	123	2	descriptive	descriptive	ADJ
gujaf-388	123	3	statistics	statistic	NOUN
gujaf-388	123	4	summarize	summarize	VERB
gujaf-388	123	5	the	the	DET
gujaf-388	123	6	key	key	ADJ
gujaf-388	123	7	characteristics	characteristic	NOUN
gujaf-388	123	8	of	of	ADP
gujaf-388	123	9	the	the	DET
gujaf-388	123	10	dataset	dataset	NOUN
gujaf-388	123	11	,	,	PUNCT
gujaf-388	123	12	providing	provide	VERB
gujaf-388	123	13	insights	insight	NOUN
gujaf-388	123	14	into	into	ADP
gujaf-388	123	15	the	the	DET
gujaf-388	123	16	distribution	distribution	NOUN
gujaf-388	123	17	,	,	PUNCT
gujaf-388	123	18	variability	variability	NOUN
gujaf-388	123	19	,	,	PUNCT
gujaf-388	123	20	and	and	CCONJ
gujaf-388	123	21	central	central	ADJ
gujaf-388	123	22	tendencies	tendency	NOUN
gujaf-388	123	23	of	of	ADP
gujaf-388	123	24	the	the	DET
gujaf-388	123	25	variables	variable	NOUN
gujaf-388	123	26	.	.	PUNCT
gujaf-388	124	1	normality	normality	NOUN
gujaf-388	124	2	tests	test	NOUN
gujaf-388	124	3	assess	assess	VERB
gujaf-388	124	4	whether	whether	SCONJ
gujaf-388	124	5	the	the	DET
gujaf-388	124	6	dataset	dataset	NOUN
gujaf-388	124	7	meets	meet	VERB
gujaf-388	124	8	the	the	DET
gujaf-388	124	9	assumptions	assumption	NOUN
gujaf-388	124	10	necessary	necessary	ADJ
gujaf-388	124	11	for	for	ADP
gujaf-388	124	12	regression	regression	NOUN
gujaf-388	124	13	analysis	analysis	NOUN
gujaf-388	124	14	.	.	PUNCT
gujaf-388	125	1	the	the	DET
gujaf-388	125	2	correlation	correlation	NOUN
gujaf-388	125	3	analysis	analysis	NOUN
gujaf-388	125	4	examines	examine	VERB
gujaf-388	125	5	the	the	DET
gujaf-388	125	6	strength	strength	NOUN
gujaf-388	125	7	and	and	CCONJ
gujaf-388	125	8	direction	direction	NOUN
gujaf-388	125	9	of	of	ADP
gujaf-388	125	10	relationships	relationship	NOUN
gujaf-388	125	11	between	between	ADP
gujaf-388	125	12	interest	interest	NOUN
gujaf-388	125	13	rates	rate	NOUN
gujaf-388	125	14	,	,	PUNCT
gujaf-388	125	15	profitability	profitability	NOUN
gujaf-388	125	16	measures	measure	NOUN
gujaf-388	125	17	,	,	PUNCT
gujaf-388	125	18	and	and	CCONJ
gujaf-388	125	19	inflation	inflation	NOUN
gujaf-388	125	20	,	,	PUNCT
gujaf-388	125	21	while	while	SCONJ
gujaf-388	125	22	the	the	DET
gujaf-388	125	23	regression	regression	NOUN
gujaf-388	125	24	analysis	analysis	NOUN
gujaf-388	125	25	quantifies	quantifie	NOUN
gujaf-388	125	26	the	the	DET
gujaf-388	125	27	extent	extent	NOUN
gujaf-388	125	28	to	to	PART
gujaf-388	125	29	which	which	PRON
gujaf-388	125	30	interest	interest	NOUN
gujaf-388	125	31	rates	rate	NOUN
gujaf-388	125	32	influence	influence	VERB
gujaf-388	125	33	bank	bank	NOUN
gujaf-388	125	34	profitability	profitability	NOUN
gujaf-388	125	35	.	.	PUNCT
gujaf-388	126	1	finally	finally	ADV
gujaf-388	126	2	,	,	PUNCT
gujaf-388	126	3	the	the	DET
gujaf-388	126	4	hypothesis	hypothesis	NOUN
gujaf-388	126	5	testing	testing	NOUN
gujaf-388	126	6	section	section	NOUN
gujaf-388	126	7	determines	determine	VERB
gujaf-388	126	8	whether	whether	SCONJ
gujaf-388	126	9	interest	interest	NOUN
gujaf-388	126	10	rates	rate	NOUN
gujaf-388	126	11	significantly	significantly	ADV
gujaf-388	126	12	affect	affect	VERB
gujaf-388	126	13	profitability	profitability	NOUN
gujaf-388	126	14	,	,	PUNCT
gujaf-388	126	15	guiding	guide	VERB
gujaf-388	126	16	conclusions	conclusion	NOUN
gujaf-388	126	17	and	and	CCONJ
gujaf-388	126	18	recommendations	recommendation	NOUN
gujaf-388	126	19	based	base	VERB
gujaf-388	126	20	on	on	ADP
gujaf-388	126	21	empirical	empirical	ADJ
gujaf-388	126	22	evidence	evidence	NOUN
gujaf-388	126	23	.	.	PUNCT
gujaf-388	127	1	descriptive	descriptive	ADJ
gujaf-388	127	2	statistics	statistic	NOUN
gujaf-388	127	3	descriptive	descriptive	ADJ
gujaf-388	127	4	statistics	statistic	NOUN
gujaf-388	127	5	provide	provide	VERB
gujaf-388	127	6	a	a	DET
gujaf-388	127	7	summary	summary	NOUN
gujaf-388	127	8	of	of	ADP
gujaf-388	127	9	the	the	DET
gujaf-388	127	10	dataset	dataset	NOUN
gujaf-388	127	11	's	's	PART
gujaf-388	127	12	key	key	ADJ
gujaf-388	127	13	characteristics	characteristic	NOUN
gujaf-388	127	14	,	,	PUNCT
gujaf-388	127	15	including	include	VERB
gujaf-388	127	16	mean	mean	ADJ
gujaf-388	127	17	,	,	PUNCT
gujaf-388	127	18	standard	standard	ADJ
gujaf-388	127	19	deviation	deviation	NOUN
gujaf-388	127	20	,	,	PUNCT
gujaf-388	127	21	minimum	minimum	ADJ
gujaf-388	127	22	,	,	PUNCT
gujaf-388	127	23	maximum	maximum	ADJ
gujaf-388	127	24	,	,	PUNCT
gujaf-388	127	25	skewness	skewness	NOUN
gujaf-388	127	26	,	,	PUNCT
gujaf-388	127	27	and	and	CCONJ
gujaf-388	127	28	kurtosis	kurtosis	VERB
gujaf-388	127	29	values	value	NOUN
gujaf-388	127	30	for	for	ADP
gujaf-388	127	31	the	the	DET
gujaf-388	127	32	interest	interest	NOUN
gujaf-388	127	33	rate	rate	NOUN
gujaf-388	127	34	(	(	PUNCT
gujaf-388	127	35	iv	iv	NUM
gujaf-388	127	36	)	)	PUNCT
gujaf-388	127	37	,	,	PUNCT
gujaf-388	127	38	profitability	profitability	NOUN
gujaf-388	127	39	measures	measure	NOUN
gujaf-388	127	40	(	(	PUNCT
gujaf-388	127	41	roa	roa	NOUN
gujaf-388	127	42	,	,	PUNCT
gujaf-388	127	43	roe	roe	NOUN
gujaf-388	127	44	,	,	PUNCT
gujaf-388	127	45	and	and	CCONJ
gujaf-388	127	46	nim	nim	PROPN
gujaf-388	127	47	as	as	ADP
gujaf-388	127	48	dvs	dvs	NOUN
gujaf-388	127	49	)	)	PUNCT
gujaf-388	127	50	,	,	PUNCT
gujaf-388	127	51	and	and	CCONJ
gujaf-388	127	52	inflation	inflation	NOUN
gujaf-388	127	53	(	(	PUNCT
gujaf-388	127	54	control	control	NOUN
gujaf-388	127	55	variable	variable	NOUN
gujaf-388	127	56	)	)	PUNCT
gujaf-388	127	57	.	.	PUNCT
gujaf-388	128	1	these	these	DET
gujaf-388	128	2	statistics	statistic	NOUN
gujaf-388	128	3	help	help	VERB
gujaf-388	128	4	in	in	ADP
gujaf-388	128	5	understanding	understand	VERB
gujaf-388	128	6	the	the	DET
gujaf-388	128	7	distribution	distribution	NOUN
gujaf-388	128	8	,	,	PUNCT
gujaf-388	128	9	variability	variability	NOUN
gujaf-388	128	10	,	,	PUNCT
gujaf-388	128	11	and	and	CCONJ
gujaf-388	128	12	central	central	ADJ
gujaf-388	128	13	tendencies	tendency	NOUN
gujaf-388	128	14	of	of	ADP
gujaf-388	128	15	the	the	DET
gujaf-388	128	16	variables	variable	NOUN
gujaf-388	128	17	,	,	PUNCT
gujaf-388	128	18	which	which	PRON
gujaf-388	128	19	are	be	AUX
gujaf-388	128	20	critical	critical	ADJ
gujaf-388	128	21	for	for	ADP
gujaf-388	128	22	interpreting	interpret	VERB
gujaf-388	128	23	the	the	DET
gujaf-388	128	24	regression	regression	NOUN
gujaf-388	128	25	results	result	NOUN
gujaf-388	128	26	.	.	PUNCT
gujaf-388	129	1	gusau	gusau	ADJ
gujaf-388	129	2	journal	journal	PROPN
gujaf-388	129	3	of	of	ADP
gujaf-388	129	4	accounting	accounting	NOUN
gujaf-388	129	5	and	and	CCONJ
gujaf-388	129	6	finance	finance	NOUN
gujaf-388	129	7	,	,	PUNCT
gujaf-388	129	8	vol.6	vol.6	PROPN
gujaf-388	129	9	,	,	PUNCT
gujaf-388	129	10	issue	issue	NOUN
gujaf-388	129	11	1	1	NUM
gujaf-388	129	12	,	,	PUNCT
gujaf-388	129	13	april	april	PROPN
gujaf-388	129	14	,	,	PUNCT
gujaf-388	129	15	2025	2025	NUM
gujaf-388	129	16	340	340	NUM
gujaf-388	129	17	table	table	NOUN
gujaf-388	129	18	1	1	NUM
gujaf-388	129	19	descriptive	descriptive	ADJ
gujaf-388	129	20	statistics	statistic	NOUN
gujaf-388	129	21	of	of	ADP
gujaf-388	129	22	study	study	NOUN
gujaf-388	129	23	variables	variable	VERB
gujaf-388	129	24	variable	variable	ADJ
gujaf-388	129	25	mean	mean	NOUN
gujaf-388	129	26	std	std	PROPN
gujaf-388	129	27	.	.	PROPN
gujaf-388	130	1	dev	dev	PROPN
gujaf-388	130	2	.	.	PUNCT
gujaf-388	131	1	minimum	minimum	PROPN
gujaf-388	131	2	maximum	maximum	PROPN
gujaf-388	131	3	skewness	skewness	NOUN
gujaf-388	131	4	kurtosis	kurtosis	VERB
gujaf-388	131	5	real	real	ADJ
gujaf-388	131	6	interest	interest	NOUN
gujaf-388	131	7	rate	rate	NOUN
gujaf-388	131	8	(	(	PUNCT
gujaf-388	131	9	rir	rir	NOUN
gujaf-388	131	10	)	)	PUNCT
gujaf-388	131	11	5.42	5.42	NUM
gujaf-388	131	12	17.90	17.90	NUM
gujaf-388	131	13	-10.35	-10.35	NUM
gujaf-388	131	14	34.87	34.87	NUM
gujaf-388	131	15	0.68	0.68	NUM
gujaf-388	131	16	2.13	2.13	NUM
gujaf-388	131	17	return	return	NOUN
gujaf-388	131	18	on	on	ADP
gujaf-388	131	19	assets	asset	NOUN
gujaf-388	131	20	(	(	PUNCT
gujaf-388	131	21	roa	roa	NOUN
gujaf-388	131	22	)	)	PUNCT
gujaf-388	131	23	1.82	1.82	NUM
gujaf-388	131	24	3.42	3.42	NUM
gujaf-388	131	25	-2.56	-2.56	NUM
gujaf-388	131	26	7.68	7.68	NUM
gujaf-388	131	27	-0.45	-0.45	NUM
gujaf-388	131	28	2.78	2.78	NUM
gujaf-388	131	29	return	return	NOUN
gujaf-388	131	30	on	on	ADP
gujaf-388	131	31	equity	equity	NOUN
gujaf-388	131	32	(	(	PUNCT
gujaf-388	131	33	roe	roe	PROPN
gujaf-388	131	34	)	)	PUNCT
gujaf-388	131	35	14.75	14.75	NUM
gujaf-388	131	36	10.40	10.40	NUM
gujaf-388	131	37	4.22	4.22	NUM
gujaf-388	131	38	25.98	25.98	NUM
gujaf-388	131	39	0.12	0.12	NUM
gujaf-388	131	40	2.34	2.34	NUM
gujaf-388	131	41	net	net	ADJ
gujaf-388	131	42	interest	interest	NOUN
gujaf-388	131	43	margin	margin	NOUN
gujaf-388	131	44	(	(	PUNCT
gujaf-388	131	45	nim	nim	NOUN
gujaf-388	131	46	)	)	PUNCT
gujaf-388	131	47	3.54	3.54	NUM
gujaf-388	131	48	4.28	4.28	NUM
gujaf-388	131	49	0.95	0.95	NUM
gujaf-388	131	50	9.11	9.11	NUM
gujaf-388	131	51	-0.61	-0.61	NUM
gujaf-388	131	52	3.25	3.25	NUM
gujaf-388	131	53	inflation	inflation	NOUN
gujaf-388	131	54	(	(	PUNCT
gujaf-388	131	55	inf	inf	NOUN
gujaf-388	131	56	)	)	PUNCT
gujaf-388	131	57	12.11	12.11	NUM
gujaf-388	131	58	4.76	4.76	NUM
gujaf-388	131	59	7.80	7.80	NUM
gujaf-388	131	60	18.45	18.45	NUM
gujaf-388	131	61	0.21	0.21	NUM
gujaf-388	131	62	2.67	2.67	NUM
gujaf-388	131	63	source	source	NOUN
gujaf-388	131	64	:	:	PUNCT
gujaf-388	131	65	authors	author	NOUN
gujaf-388	131	66	’	'	PUNCT
gujaf-388	131	67	computation	computation	NOUN
gujaf-388	131	68	(	(	PUNCT
gujaf-388	131	69	2024	2024	NUM
gujaf-388	131	70	)	)	PUNCT
gujaf-388	131	71	.	.	PUNCT
gujaf-388	132	1	from	from	ADP
gujaf-388	132	2	the	the	DET
gujaf-388	132	3	table	table	NOUN
gujaf-388	132	4	,	,	PUNCT
gujaf-388	132	5	the	the	DET
gujaf-388	132	6	mean	mean	ADJ
gujaf-388	132	7	interest	interest	NOUN
gujaf-388	132	8	rate	rate	NOUN
gujaf-388	132	9	(	(	PUNCT
gujaf-388	132	10	rir	rir	NOUN
gujaf-388	132	11	)	)	PUNCT
gujaf-388	132	12	is	be	AUX
gujaf-388	132	13	5.42	5.42	NUM
gujaf-388	132	14	%	%	NOUN
gujaf-388	132	15	,	,	PUNCT
gujaf-388	132	16	with	with	ADP
gujaf-388	132	17	a	a	DET
gujaf-388	132	18	standard	standard	ADJ
gujaf-388	132	19	deviation	deviation	NOUN
gujaf-388	132	20	of	of	ADP
gujaf-388	132	21	17.90	17.90	NUM
gujaf-388	132	22	%	%	NOUN
gujaf-388	132	23	,	,	PUNCT
gujaf-388	132	24	indicating	indicate	VERB
gujaf-388	132	25	significant	significant	ADJ
gujaf-388	132	26	fluctuations	fluctuation	NOUN
gujaf-388	132	27	in	in	ADP
gujaf-388	132	28	borrowing	borrowing	NOUN
gujaf-388	132	29	and	and	CCONJ
gujaf-388	132	30	lending	lending	NOUN
gujaf-388	132	31	rates	rate	NOUN
gujaf-388	132	32	during	during	ADP
gujaf-388	132	33	the	the	DET
gujaf-388	132	34	study	study	NOUN
gujaf-388	132	35	period	period	NOUN
gujaf-388	132	36	.	.	PUNCT
gujaf-388	133	1	the	the	DET
gujaf-388	133	2	mean	mean	ADJ
gujaf-388	133	3	roa	roa	NOUN
gujaf-388	133	4	(	(	PUNCT
gujaf-388	133	5	1.82	1.82	NUM
gujaf-388	133	6	%	%	NOUN
gujaf-388	133	7	)	)	PUNCT
gujaf-388	133	8	and	and	CCONJ
gujaf-388	133	9	roe	roe	PROPN
gujaf-388	133	10	(	(	PUNCT
gujaf-388	133	11	14.75	14.75	NUM
gujaf-388	133	12	%	%	NOUN
gujaf-388	133	13	)	)	PUNCT
gujaf-388	133	14	show	show	VERB
gujaf-388	133	15	that	that	SCONJ
gujaf-388	133	16	banks	bank	NOUN
gujaf-388	133	17	,	,	PUNCT
gujaf-388	133	18	on	on	ADP
gujaf-388	133	19	average	average	ADJ
gujaf-388	133	20	,	,	PUNCT
gujaf-388	133	21	maintained	maintain	VERB
gujaf-388	133	22	moderate	moderate	ADJ
gujaf-388	133	23	profitability	profitability	NOUN
gujaf-388	133	24	,	,	PUNCT
gujaf-388	133	25	though	though	SCONJ
gujaf-388	133	26	roe	roe	PROPN
gujaf-388	133	27	exhibited	exhibit	VERB
gujaf-388	133	28	higher	high	ADJ
gujaf-388	133	29	variability	variability	NOUN
gujaf-388	133	30	with	with	ADP
gujaf-388	133	31	a	a	DET
gujaf-388	133	32	standard	standard	ADJ
gujaf-388	133	33	deviation	deviation	NOUN
gujaf-388	133	34	of	of	ADP
gujaf-388	133	35	10.40	10.40	NUM
gujaf-388	133	36	%	%	NOUN
gujaf-388	133	37	.	.	PUNCT
gujaf-388	134	1	the	the	DET
gujaf-388	134	2	negative	negative	ADJ
gujaf-388	134	3	skewness	skewness	NOUN
gujaf-388	134	4	values	value	NOUN
gujaf-388	134	5	of	of	ADP
gujaf-388	134	6	roa	roa	PROPN
gujaf-388	134	7	(	(	PUNCT
gujaf-388	134	8	-0.45	-0.45	NOUN
gujaf-388	134	9	)	)	PUNCT
gujaf-388	134	10	and	and	CCONJ
gujaf-388	134	11	nim	nim	PROPN
gujaf-388	134	12	(	(	PUNCT
gujaf-388	134	13	-0.61	-0.61	NOUN
gujaf-388	134	14	)	)	PUNCT
gujaf-388	134	15	indicate	indicate	VERB
gujaf-388	134	16	that	that	SCONJ
gujaf-388	134	17	their	their	PRON
gujaf-388	134	18	distributions	distribution	NOUN
gujaf-388	134	19	are	be	AUX
gujaf-388	134	20	slightly	slightly	ADV
gujaf-388	134	21	shifted	shift	VERB
gujaf-388	134	22	to	to	ADP
gujaf-388	134	23	the	the	DET
gujaf-388	134	24	right	right	NOUN
gujaf-388	134	25	,	,	PUNCT
gujaf-388	134	26	meaning	mean	VERB
gujaf-388	134	27	that	that	SCONJ
gujaf-388	134	28	most	most	ADJ
gujaf-388	134	29	banks	bank	NOUN
gujaf-388	134	30	experienced	experience	VERB
gujaf-388	134	31	profitability	profitability	NOUN
gujaf-388	134	32	figures	figure	NOUN
gujaf-388	134	33	lower	low	ADJ
gujaf-388	134	34	than	than	ADP
gujaf-388	134	35	the	the	DET
gujaf-388	134	36	mean	mean	NOUN
gujaf-388	134	37	.	.	PUNCT
gujaf-388	135	1	the	the	DET
gujaf-388	135	2	kurtosis	kurtosis	NOUN
gujaf-388	135	3	values	value	NOUN
gujaf-388	135	4	for	for	ADP
gujaf-388	135	5	all	all	DET
gujaf-388	135	6	variables	variable	NOUN
gujaf-388	135	7	are	be	AUX
gujaf-388	135	8	near	near	ADP
gujaf-388	135	9	3.0	3.0	NUM
gujaf-388	135	10	,	,	PUNCT
gujaf-388	135	11	suggesting	suggest	VERB
gujaf-388	135	12	that	that	SCONJ
gujaf-388	135	13	the	the	DET
gujaf-388	135	14	dataset	dataset	NOUN
gujaf-388	135	15	follows	follow	VERB
gujaf-388	135	16	an	an	DET
gujaf-388	135	17	approximately	approximately	ADV
gujaf-388	135	18	normal	normal	ADJ
gujaf-388	135	19	distribution	distribution	NOUN
gujaf-388	135	20	,	,	PUNCT
gujaf-388	135	21	with	with	ADP
gujaf-388	135	22	minor	minor	ADJ
gujaf-388	135	23	deviations	deviation	NOUN
gujaf-388	135	24	observed	observe	VERB
gujaf-388	135	25	for	for	ADP
gujaf-388	135	26	roa	roa	PROPN
gujaf-388	135	27	and	and	CCONJ
gujaf-388	135	28	nim	nim	PROPN
gujaf-388	135	29	.	.	PROPN
gujaf-388	135	30	normality	normality	PROPN
gujaf-388	135	31	test	test	NOUN
gujaf-388	135	32	a	a	DET
gujaf-388	135	33	normality	normality	NOUN
gujaf-388	135	34	test	test	NOUN
gujaf-388	135	35	was	be	AUX
gujaf-388	135	36	conducted	conduct	VERB
gujaf-388	135	37	to	to	PART
gujaf-388	135	38	determine	determine	VERB
gujaf-388	135	39	whether	whether	SCONJ
gujaf-388	135	40	the	the	DET
gujaf-388	135	41	dataset	dataset	NOUN
gujaf-388	135	42	meets	meet	VERB
gujaf-388	135	43	the	the	DET
gujaf-388	135	44	assumptions	assumption	NOUN
gujaf-388	135	45	required	require	VERB
gujaf-388	135	46	for	for	ADP
gujaf-388	135	47	linear	linear	ADJ
gujaf-388	135	48	regression	regression	NOUN
gujaf-388	135	49	analysis	analysis	NOUN
gujaf-388	135	50	.	.	PUNCT
gujaf-388	136	1	the	the	DET
gujaf-388	136	2	shapiro	shapiro	PROPN
gujaf-388	136	3	-	-	PUNCT
gujaf-388	136	4	wilk	wilk	NOUN
gujaf-388	136	5	and	and	CCONJ
gujaf-388	136	6	jarque	jarque	NOUN
gujaf-388	136	7	-	-	PUNCT
gujaf-388	136	8	bera	bera	NOUN
gujaf-388	136	9	tests	test	NOUN
gujaf-388	136	10	were	be	AUX
gujaf-388	136	11	employed	employ	VERB
gujaf-388	136	12	,	,	PUNCT
gujaf-388	136	13	and	and	CCONJ
gujaf-388	136	14	the	the	DET
gujaf-388	136	15	results	result	NOUN
gujaf-388	136	16	are	be	AUX
gujaf-388	136	17	summarized	summarize	VERB
gujaf-388	136	18	in	in	ADP
gujaf-388	136	19	table	table	NOUN
gujaf-388	136	20	2	2	NUM
gujaf-388	136	21	.	.	PUNCT
gujaf-388	136	22	table	table	NOUN
gujaf-388	136	23	2	2	NUM
gujaf-388	136	24	normality	normality	NOUN
gujaf-388	136	25	test	test	NOUN
gujaf-388	136	26	results	result	VERB
gujaf-388	136	27	variable	variable	ADJ
gujaf-388	136	28	shapiro	shapiro	NOUN
gujaf-388	136	29	-	-	PUNCT
gujaf-388	136	30	wilk	wilk	NOUN
gujaf-388	136	31	(	(	PUNCT
gujaf-388	136	32	p	p	NOUN
gujaf-388	136	33	-	-	PUNCT
gujaf-388	136	34	value	value	NOUN
gujaf-388	136	35	)	)	PUNCT
gujaf-388	136	36	jarque	jarque	NOUN
gujaf-388	136	37	-	-	PUNCT
gujaf-388	136	38	bera	bera	NOUN
gujaf-388	136	39	(	(	PUNCT
gujaf-388	136	40	p	p	NOUN
gujaf-388	136	41	-	-	PUNCT
gujaf-388	136	42	value	value	NOUN
gujaf-388	136	43	)	)	PUNCT
gujaf-388	136	44	normality	normality	NOUN
gujaf-388	136	45	decision	decision	NOUN
gujaf-388	136	46	rir	rir	VERB
gujaf-388	136	47	0.134	0.134	NUM
gujaf-388	136	48	0.102	0.102	NUM
gujaf-388	136	49	normally	normally	ADV
gujaf-388	136	50	distributed	distribute	VERB
gujaf-388	136	51	roa	roa	NOUN
gujaf-388	136	52	0.042	0.042	NUM
gujaf-388	136	53	0.018	0.018	NUM
gujaf-388	136	54	not	not	PART
gujaf-388	136	55	normally	normally	ADV
gujaf-388	136	56	distributed	distribute	VERB
gujaf-388	136	57	roe	roe	NOUN
gujaf-388	136	58	0.058	0.058	NUM
gujaf-388	136	59	0.071	0.071	NUM
gujaf-388	136	60	normally	normally	ADV
gujaf-388	136	61	distributed	distribute	VERB
gujaf-388	136	62	nim	nim	PROPN
gujaf-388	136	63	0.036	0.036	NUM
gujaf-388	136	64	0.020	0.020	NUM
gujaf-388	137	1	not	not	PART
gujaf-388	137	2	normally	normally	ADV
gujaf-388	137	3	distributed	distribute	VERB
gujaf-388	137	4	inf	inf	PROPN
gujaf-388	137	5	0.091	0.091	NUM
gujaf-388	137	6	0.112	0.112	NUM
gujaf-388	137	7	normally	normally	ADV
gujaf-388	137	8	distributed	distribute	VERB
gujaf-388	137	9	source	source	NOUN
gujaf-388	137	10	:	:	PUNCT
gujaf-388	137	11	authors	author	NOUN
gujaf-388	137	12	’	'	PUNCT
gujaf-388	137	13	computation	computation	NOUN
gujaf-388	137	14	(	(	PUNCT
gujaf-388	137	15	2024	2024	NUM
gujaf-388	137	16	)	)	PUNCT
gujaf-388	137	17	.	.	PUNCT
gujaf-388	138	1	the	the	DET
gujaf-388	138	2	p	p	NOUN
gujaf-388	138	3	-	-	PUNCT
gujaf-388	138	4	values	value	NOUN
gujaf-388	138	5	from	from	ADP
gujaf-388	138	6	the	the	DET
gujaf-388	138	7	shapiro	shapiro	PROPN
gujaf-388	138	8	-	-	PUNCT
gujaf-388	138	9	wilk	wilk	NOUN
gujaf-388	138	10	and	and	CCONJ
gujaf-388	138	11	jarque	jarque	NOUN
gujaf-388	138	12	-	-	PUNCT
gujaf-388	138	13	bera	bera	NOUN
gujaf-388	138	14	tests	test	NOUN
gujaf-388	138	15	indicate	indicate	VERB
gujaf-388	138	16	that	that	DET
gujaf-388	138	17	roa	roa	PROPN
gujaf-388	138	18	and	and	CCONJ
gujaf-388	138	19	nim	nim	PROPN
gujaf-388	138	20	deviate	deviate	NOUN
gujaf-388	138	21	from	from	ADP
gujaf-388	138	22	normality	normality	NOUN
gujaf-388	138	23	(	(	PUNCT
gujaf-388	138	24	p	p	X
gujaf-388	138	25	<	<	X
gujaf-388	138	26	0.05	0.05	NUM
gujaf-388	138	27	)	)	PUNCT
gujaf-388	138	28	,	,	PUNCT
gujaf-388	138	29	meaning	mean	VERB
gujaf-388	138	30	their	their	PRON
gujaf-388	138	31	distributions	distribution	NOUN
gujaf-388	138	32	are	be	AUX
gujaf-388	138	33	not	not	PART
gujaf-388	138	34	perfectly	perfectly	ADV
gujaf-388	138	35	normal	normal	ADJ
gujaf-388	138	36	.	.	PUNCT
gujaf-388	139	1	however	however	ADV
gujaf-388	139	2	,	,	PUNCT
gujaf-388	139	3	the	the	DET
gujaf-388	139	4	ols	ol	NOUN
gujaf-388	139	5	regression	regression	NOUN
gujaf-388	139	6	technique	technique	NOUN
gujaf-388	139	7	is	be	AUX
gujaf-388	139	8	robust	robust	ADJ
gujaf-388	139	9	to	to	ADP
gujaf-388	139	10	slight	slight	ADJ
gujaf-388	139	11	deviations	deviation	NOUN
gujaf-388	139	12	from	from	ADP
gujaf-388	139	13	normality	normality	NOUN
gujaf-388	139	14	,	,	PUNCT
gujaf-388	139	15	meaning	mean	VERB
gujaf-388	139	16	that	that	SCONJ
gujaf-388	139	17	no	no	DET
gujaf-388	139	18	transformations	transformation	NOUN
gujaf-388	139	19	were	be	AUX
gujaf-388	139	20	necessary	necessary	ADJ
gujaf-388	139	21	.	.	PUNCT
gujaf-388	140	1	the	the	DET
gujaf-388	140	2	normality	normality	NOUN
gujaf-388	140	3	of	of	ADP
gujaf-388	140	4	roe	roe	PROPN
gujaf-388	140	5	,	,	PUNCT
gujaf-388	140	6	rir	rir	PROPN
gujaf-388	140	7	,	,	PUNCT
gujaf-388	140	8	and	and	CCONJ
gujaf-388	140	9	inf	inf	PROPN
gujaf-388	140	10	confirms	confirm	VERB
gujaf-388	140	11	that	that	SCONJ
gujaf-388	140	12	these	these	DET
gujaf-388	140	13	variables	variable	NOUN
gujaf-388	140	14	conform	conform	VERB
gujaf-388	140	15	to	to	ADP
gujaf-388	140	16	the	the	DET
gujaf-388	140	17	assumption	assumption	NOUN
gujaf-388	140	18	of	of	ADP
gujaf-388	140	19	a	a	DET
gujaf-388	140	20	normal	normal	ADJ
gujaf-388	140	21	distribution	distribution	NOUN
gujaf-388	140	22	.	.	PUNCT
gujaf-388	141	1	correlation	correlation	NOUN
gujaf-388	141	2	analysis	analysis	NOUN
gujaf-388	141	3	a	a	DET
gujaf-388	141	4	correlation	correlation	NOUN
gujaf-388	141	5	matrix	matrix	NOUN
gujaf-388	141	6	was	be	AUX
gujaf-388	141	7	generated	generate	VERB
gujaf-388	141	8	to	to	PART
gujaf-388	141	9	examine	examine	VERB
gujaf-388	141	10	the	the	DET
gujaf-388	141	11	strength	strength	NOUN
gujaf-388	141	12	and	and	CCONJ
gujaf-388	141	13	direction	direction	NOUN
gujaf-388	141	14	of	of	ADP
gujaf-388	141	15	relationships	relationship	NOUN
gujaf-388	141	16	among	among	ADP
gujaf-388	141	17	interest	interest	NOUN
gujaf-388	141	18	rates	rate	NOUN
gujaf-388	141	19	,	,	PUNCT
gujaf-388	141	20	profitability	profitability	NOUN
gujaf-388	141	21	measures	measure	NOUN
gujaf-388	141	22	(	(	PUNCT
gujaf-388	141	23	roa	roa	PROPN
gujaf-388	141	24	,	,	PUNCT
gujaf-388	141	25	roe	roe	PROPN
gujaf-388	141	26	,	,	PUNCT
gujaf-388	141	27	nim	nim	PROPN
gujaf-388	141	28	)	)	PUNCT
gujaf-388	141	29	,	,	PUNCT
gujaf-388	141	30	and	and	CCONJ
gujaf-388	141	31	inflation	inflation	NOUN
gujaf-388	141	32	.	.	PUNCT
gujaf-388	142	1	gusau	gusau	PROPN
gujaf-388	142	2	journal	journal	PROPN
gujaf-388	142	3	of	of	ADP
gujaf-388	142	4	accounting	accounting	NOUN
gujaf-388	142	5	and	and	CCONJ
gujaf-388	142	6	finance	finance	NOUN
gujaf-388	142	7	,	,	PUNCT
gujaf-388	142	8	vol.6	vol.6	PROPN
gujaf-388	142	9	,	,	PUNCT
gujaf-388	142	10	issue	issue	NOUN
gujaf-388	142	11	1	1	NUM
gujaf-388	142	12	,	,	PUNCT
gujaf-388	142	13	april	april	PROPN
gujaf-388	142	14	,	,	PUNCT
gujaf-388	142	15	2025	2025	NUM
gujaf-388	142	16	341	341	NUM
gujaf-388	142	17	table	table	NOUN
gujaf-388	142	18	3	3	NUM
gujaf-388	142	19	correlation	correlation	NOUN
gujaf-388	142	20	matrix	matrix	NOUN
gujaf-388	142	21	of	of	ADP
gujaf-388	142	22	study	study	NOUN
gujaf-388	142	23	variables	variable	VERB
gujaf-388	142	24	variable	variable	ADJ
gujaf-388	142	25	rir	rir	PROPN
gujaf-388	142	26	roa	roa	PROPN
gujaf-388	142	27	roe	roe	PROPN
gujaf-388	142	28	nim	nim	PROPN
gujaf-388	142	29	inf	inf	PROPN
gujaf-388	142	30	rir	rir	PROPN
gujaf-388	142	31	1.00	1.00	NUM
gujaf-388	142	32	-0.42	-0.42	NUM
gujaf-388	142	33	*	*	NOUN
gujaf-388	142	34	*	*	PUNCT
gujaf-388	142	35	-0.38	-0.38	PROPN
gujaf-388	142	36	*	*	PUNCT
gujaf-388	142	37	-0.29	-0.29	NUM
gujaf-388	142	38	0.15	0.15	NUM
gujaf-388	142	39	roa	roa	NOUN
gujaf-388	142	40	-0.42	-0.42	NOUN
gujaf-388	142	41	*	*	NOUN
gujaf-388	142	42	*	*	X
gujaf-388	142	43	1.00	1.00	NUM
gujaf-388	142	44	0.56	0.56	NUM
gujaf-388	142	45	*	*	PUNCT
gujaf-388	142	46	*	*	PUNCT
gujaf-388	142	47	0.48	0.48	NUM
gujaf-388	142	48	*	*	PUNCT
gujaf-388	142	49	-0.21	-0.21	NUM
gujaf-388	142	50	roe	roe	NOUN
gujaf-388	142	51	-0.38	-0.38	PROPN
gujaf-388	142	52	*	*	X
gujaf-388	142	53	0.56	0.56	NUM
gujaf-388	142	54	*	*	X
gujaf-388	142	55	*	*	PUNCT
gujaf-388	142	56	1.00	1.00	NUM
gujaf-388	142	57	0.61	0.61	NUM
gujaf-388	142	58	*	*	PUNCT
gujaf-388	142	59	*	*	PUNCT
gujaf-388	142	60	-0.18	-0.18	NUM
gujaf-388	142	61	nim	nim	X
gujaf-388	142	62	-0.29	-0.29	NOUN
gujaf-388	142	63	0.48	0.48	NUM
gujaf-388	142	64	*	*	SYM
gujaf-388	142	65	0.61	0.61	NUM
gujaf-388	142	66	*	*	PUNCT
gujaf-388	142	67	*	*	PUNCT
gujaf-388	142	68	1.00	1.00	NUM
gujaf-388	142	69	-0.12	-0.12	NUM
gujaf-388	142	70	inf	inf	NOUN
gujaf-388	142	71	0.15	0.15	NUM
gujaf-388	142	72	-0.21	-0.21	PROPN
gujaf-388	142	73	-0.18	-0.18	NUM
gujaf-388	142	74	-0.12	-0.12	NUM
gujaf-388	142	75	1.00	1.00	NUM
gujaf-388	142	76	note	note	NOUN
gujaf-388	142	77	:	:	PUNCT
gujaf-388	142	78	p	p	X
gujaf-388	142	79	<	<	X
gujaf-388	142	80	0.01	0.01	NUM
gujaf-388	142	81	(	(	PUNCT
gujaf-388	142	82	*	*	PUNCT
gujaf-388	142	83	*	*	PUNCT
gujaf-388	142	84	)	)	PUNCT
gujaf-388	142	85	,	,	PUNCT
gujaf-388	142	86	p	p	X
gujaf-388	142	87	<	<	X
gujaf-388	142	88	0.05	0.05	NUM
gujaf-388	142	89	(	(	PUNCT
gujaf-388	142	90	*	*	NOUN
gujaf-388	142	91	)	)	PUNCT
gujaf-388	142	92	source	source	NOUN
gujaf-388	142	93	:	:	PUNCT
gujaf-388	142	94	authors	author	NOUN
gujaf-388	142	95	’	'	PUNCT
gujaf-388	142	96	computation	computation	NOUN
gujaf-388	142	97	(	(	PUNCT
gujaf-388	142	98	2024	2024	NUM
gujaf-388	142	99	)	)	PUNCT
gujaf-388	142	100	.	.	PUNCT
gujaf-388	143	1	the	the	DET
gujaf-388	143	2	findings	finding	NOUN
gujaf-388	143	3	indicate	indicate	VERB
gujaf-388	143	4	that	that	SCONJ
gujaf-388	143	5	interest	interest	NOUN
gujaf-388	143	6	rates	rate	NOUN
gujaf-388	143	7	are	be	AUX
gujaf-388	143	8	negatively	negatively	ADV
gujaf-388	143	9	correlated	correlate	VERB
gujaf-388	143	10	with	with	ADP
gujaf-388	143	11	all	all	DET
gujaf-388	143	12	profitability	profitability	NOUN
gujaf-388	143	13	indicators	indicator	NOUN
gujaf-388	143	14	(	(	PUNCT
gujaf-388	143	15	roa	roa	PROPN
gujaf-388	143	16	,	,	PUNCT
gujaf-388	143	17	roe	roe	NOUN
gujaf-388	143	18	,	,	PUNCT
gujaf-388	143	19	and	and	CCONJ
gujaf-388	143	20	nim	nim	PROPN
gujaf-388	143	21	)	)	PUNCT
gujaf-388	143	22	,	,	PUNCT
gujaf-388	143	23	meaning	mean	VERB
gujaf-388	143	24	that	that	SCONJ
gujaf-388	143	25	higher	high	ADJ
gujaf-388	143	26	interest	interest	NOUN
gujaf-388	143	27	rates	rate	NOUN
gujaf-388	143	28	are	be	AUX
gujaf-388	143	29	associated	associate	VERB
gujaf-388	143	30	with	with	ADP
gujaf-388	143	31	lower	low	ADJ
gujaf-388	143	32	bank	bank	NOUN
gujaf-388	143	33	profitability	profitability	NOUN
gujaf-388	143	34	.	.	PUNCT
gujaf-388	144	1	the	the	DET
gujaf-388	144	2	strongest	strong	ADJ
gujaf-388	144	3	correlation	correlation	NOUN
gujaf-388	144	4	exists	exist	VERB
gujaf-388	144	5	between	between	ADP
gujaf-388	144	6	roa	roa	NOUN
gujaf-388	144	7	and	and	CCONJ
gujaf-388	144	8	roe	roe	PROPN
gujaf-388	144	9	(	(	PUNCT
gujaf-388	144	10	0.56	0.56	NUM
gujaf-388	144	11	)	)	PUNCT
gujaf-388	144	12	,	,	PUNCT
gujaf-388	144	13	which	which	PRON
gujaf-388	144	14	suggests	suggest	VERB
gujaf-388	144	15	that	that	SCONJ
gujaf-388	144	16	profitability	profitability	NOUN
gujaf-388	144	17	measures	measure	NOUN
gujaf-388	144	18	are	be	AUX
gujaf-388	144	19	closely	closely	ADV
gujaf-388	144	20	related	relate	VERB
gujaf-388	144	21	,	,	PUNCT
gujaf-388	144	22	while	while	SCONJ
gujaf-388	144	23	the	the	DET
gujaf-388	144	24	correlation	correlation	NOUN
gujaf-388	144	25	between	between	ADP
gujaf-388	144	26	nim	nim	PROPN
gujaf-388	144	27	and	and	CCONJ
gujaf-388	144	28	roe	roe	PROPN
gujaf-388	144	29	(	(	PUNCT
gujaf-388	144	30	0.61	0.61	NUM
gujaf-388	144	31	)	)	PUNCT
gujaf-388	144	32	is	be	AUX
gujaf-388	144	33	also	also	ADV
gujaf-388	144	34	significant	significant	ADJ
gujaf-388	144	35	.	.	PUNCT
gujaf-388	145	1	regression	regression	VERB
gujaf-388	145	2	analysis	analysis	NOUN
gujaf-388	145	3	to	to	PART
gujaf-388	145	4	assess	assess	VERB
gujaf-388	145	5	the	the	DET
gujaf-388	145	6	effect	effect	NOUN
gujaf-388	145	7	of	of	ADP
gujaf-388	145	8	interest	interest	NOUN
gujaf-388	145	9	rates	rate	NOUN
gujaf-388	145	10	on	on	ADP
gujaf-388	145	11	profitability	profitability	NOUN
gujaf-388	145	12	,	,	PUNCT
gujaf-388	145	13	a	a	DET
gujaf-388	145	14	multiple	multiple	ADJ
gujaf-388	145	15	regression	regression	NOUN
gujaf-388	145	16	analysis	analysis	NOUN
gujaf-388	145	17	was	be	AUX
gujaf-388	145	18	conducted	conduct	VERB
gujaf-388	145	19	.	.	PUNCT
gujaf-388	146	1	table	table	NOUN
gujaf-388	146	2	4	4	NUM
gujaf-388	146	3	regression	regression	NOUN
gujaf-388	146	4	analysis	analysis	NOUN
gujaf-388	146	5	of	of	ADP
gujaf-388	146	6	interest	interest	NOUN
gujaf-388	146	7	rates	rate	NOUN
gujaf-388	146	8	and	and	CCONJ
gujaf-388	146	9	profitability	profitability	NOUN
gujaf-388	146	10	dependent	dependent	ADJ
gujaf-388	146	11	variable	variable	ADJ
gujaf-388	146	12	predictor	predictor	NOUN
gujaf-388	146	13	coefficient	coefficient	NOUN
gujaf-388	146	14	(	(	PUNCT
gujaf-388	146	15	β	β	NOUN
gujaf-388	146	16	)	)	PUNCT
gujaf-388	146	17	std	std	NOUN
gujaf-388	146	18	.	.	NOUN
gujaf-388	147	1	error	error	NOUN
gujaf-388	147	2	tstatistic	tstatistic	ADJ
gujaf-388	147	3	pvalue	pvalue	NOUN
gujaf-388	147	4	r²	r²	NOUN
gujaf-388	147	5	adj	adj	X
gujaf-388	147	6	.	.	PUNCT
gujaf-388	148	1	r²	r²	NOUN
gujaf-388	148	2	fstatistic	fstatistic	ADJ
gujaf-388	148	3	roa	roa	NOUN
gujaf-388	148	4	rir	rir	PROPN
gujaf-388	148	5	-0.074	-0.074	PROPN
gujaf-388	148	6	0.028	0.028	NUM
gujaf-388	148	7	-2.63	-2.63	NUM
gujaf-388	148	8	0.078	0.078	NUM
gujaf-388	148	9	0.98	0.98	NUM
gujaf-388	148	10	0.91	0.91	NUM
gujaf-388	148	11	15.32	15.32	NUM
gujaf-388	148	12	roe	roe	NOUN
gujaf-388	148	13	rir	rir	NOUN
gujaf-388	148	14	-0.272	-0.272	NOUN
gujaf-388	148	15	0.132	0.132	NUM
gujaf-388	148	16	-2.06	-2.06	NUM
gujaf-388	148	17	0.084	0.084	NUM
gujaf-388	148	18	0.74	0.74	NUM
gujaf-388	148	19	0.52	0.52	NUM
gujaf-388	148	20	10.45	10.45	NUM
gujaf-388	148	21	nim	nim	X
gujaf-388	148	22	rir	rir	PROPN
gujaf-388	148	23	0.021	0.021	NUM
gujaf-388	148	24	0.031	0.031	NUM
gujaf-388	148	25	0.68	0.68	NUM
gujaf-388	148	26	0.523	0.523	NUM
gujaf-388	148	27	0.46	0.46	NUM
gujaf-388	148	28	0.01	0.01	NUM
gujaf-388	148	29	7.28	7.28	NUM
gujaf-388	148	30	source	source	NOUN
gujaf-388	148	31	:	:	PUNCT
gujaf-388	148	32	authors	author	NOUN
gujaf-388	148	33	’	'	PUNCT
gujaf-388	148	34	computation	computation	NOUN
gujaf-388	148	35	(	(	PUNCT
gujaf-388	148	36	2024	2024	NUM
gujaf-388	148	37	)	)	PUNCT
gujaf-388	148	38	.	.	PUNCT
gujaf-388	149	1	hypothesis	hypothesis	NOUN
gujaf-388	149	2	testing	test	VERB
gujaf-388	149	3	the	the	DET
gujaf-388	149	4	first	first	ADJ
gujaf-388	149	5	hypothesis	hypothesis	NOUN
gujaf-388	149	6	(	(	PUNCT
gujaf-388	149	7	h₀₁	h₀₁	PROPN
gujaf-388	149	8	)	)	PUNCT
gujaf-388	149	9	states	state	NOUN
gujaf-388	149	10	that	that	SCONJ
gujaf-388	149	11	interest	interest	NOUN
gujaf-388	149	12	rates	rate	NOUN
gujaf-388	149	13	have	have	VERB
gujaf-388	149	14	no	no	DET
gujaf-388	149	15	significant	significant	ADJ
gujaf-388	149	16	effect	effect	NOUN
gujaf-388	149	17	on	on	ADP
gujaf-388	149	18	return	return	NOUN
gujaf-388	149	19	on	on	ADP
gujaf-388	149	20	assets	asset	NOUN
gujaf-388	149	21	(	(	PUNCT
gujaf-388	149	22	roa	roa	NOUN
gujaf-388	149	23	)	)	PUNCT
gujaf-388	149	24	of	of	ADP
gujaf-388	149	25	listed	list	VERB
gujaf-388	149	26	deposit	deposit	NOUN
gujaf-388	149	27	money	money	NOUN
gujaf-388	149	28	banks	bank	NOUN
gujaf-388	149	29	in	in	ADP
gujaf-388	149	30	nigeria	nigeria	PROPN
gujaf-388	149	31	.	.	PUNCT
gujaf-388	150	1	the	the	DET
gujaf-388	150	2	regression	regression	NOUN
gujaf-388	150	3	results	result	NOUN
gujaf-388	150	4	indicate	indicate	VERB
gujaf-388	150	5	a	a	DET
gujaf-388	150	6	negative	negative	ADJ
gujaf-388	150	7	and	and	CCONJ
gujaf-388	150	8	statistically	statistically	ADV
gujaf-388	150	9	significant	significant	ADJ
gujaf-388	150	10	relationship	relationship	NOUN
gujaf-388	150	11	between	between	ADP
gujaf-388	150	12	interest	interest	NOUN
gujaf-388	150	13	rates	rate	NOUN
gujaf-388	150	14	and	and	CCONJ
gujaf-388	150	15	roa	roa	PROPN
gujaf-388	150	16	(	(	PUNCT
gujaf-388	150	17	β	β	X
gujaf-388	150	18	=	=	SYM
gujaf-388	150	19	-0.074	-0.074	PROPN
gujaf-388	150	20	,	,	PUNCT
gujaf-388	150	21	t	t	PROPN
gujaf-388	150	22	=	=	SYM
gujaf-388	150	23	-2.63	-2.63	NOUN
gujaf-388	150	24	,	,	PUNCT
gujaf-388	150	25	p	p	X
gujaf-388	150	26	=	=	NOUN
gujaf-388	150	27	0.078	0.078	NUM
gujaf-388	150	28	)	)	PUNCT
gujaf-388	150	29	,	,	PUNCT
gujaf-388	150	30	suggesting	suggest	VERB
gujaf-388	150	31	that	that	SCONJ
gujaf-388	150	32	rising	rise	VERB
gujaf-388	150	33	interest	interest	NOUN
gujaf-388	150	34	rates	rate	NOUN
gujaf-388	150	35	reduce	reduce	VERB
gujaf-388	150	36	asset	asset	NOUN
gujaf-388	150	37	profitability	profitability	NOUN
gujaf-388	150	38	.	.	PUNCT
gujaf-388	151	1	this	this	PRON
gujaf-388	151	2	aligns	align	VERB
gujaf-388	151	3	with	with	ADP
gujaf-388	151	4	the	the	DET
gujaf-388	151	5	loanable	loanable	ADJ
gujaf-388	151	6	funds	fund	NOUN
gujaf-388	151	7	theory	theory	NOUN
gujaf-388	151	8	(	(	PUNCT
gujaf-388	151	9	wicksell	wicksell	ADJ
gujaf-388	151	10	,	,	PUNCT
gujaf-388	151	11	1898	1898	NUM
gujaf-388	151	12	)	)	PUNCT
gujaf-388	151	13	,	,	PUNCT
gujaf-388	151	14	which	which	PRON
gujaf-388	151	15	explains	explain	VERB
gujaf-388	151	16	that	that	SCONJ
gujaf-388	151	17	higher	high	ADJ
gujaf-388	151	18	interest	interest	NOUN
gujaf-388	151	19	rates	rate	NOUN
gujaf-388	151	20	discourage	discourage	VERB
gujaf-388	151	21	borrowing	borrowing	NOUN
gujaf-388	151	22	,	,	PUNCT
gujaf-388	151	23	leading	lead	VERB
gujaf-388	151	24	to	to	ADP
gujaf-388	151	25	a	a	DET
gujaf-388	151	26	decline	decline	NOUN
gujaf-388	151	27	in	in	ADP
gujaf-388	151	28	loan	loan	NOUN
gujaf-388	151	29	disbursement	disbursement	NOUN
gujaf-388	151	30	and	and	CCONJ
gujaf-388	151	31	a	a	DET
gujaf-388	151	32	reduction	reduction	NOUN
gujaf-388	151	33	in	in	ADP
gujaf-388	151	34	interest	interest	NOUN
gujaf-388	151	35	income	income	NOUN
gujaf-388	151	36	(	(	PUNCT
gujaf-388	151	37	bello	bello	PROPN
gujaf-388	151	38	&	&	CCONJ
gujaf-388	151	39	yusuf	yusuf	PROPN
gujaf-388	151	40	,	,	PUNCT
gujaf-388	151	41	2022	2022	NUM
gujaf-388	151	42	)	)	PUNCT
gujaf-388	151	43	.	.	PUNCT
gujaf-388	152	1	as	as	SCONJ
gujaf-388	152	2	banks	bank	NOUN
gujaf-388	152	3	generate	generate	VERB
gujaf-388	152	4	a	a	DET
gujaf-388	152	5	substantial	substantial	ADJ
gujaf-388	152	6	portion	portion	NOUN
gujaf-388	152	7	of	of	ADP
gujaf-388	152	8	their	their	PRON
gujaf-388	152	9	revenue	revenue	NOUN
gujaf-388	152	10	from	from	ADP
gujaf-388	152	11	lending	lending	NOUN
gujaf-388	152	12	activities	activity	NOUN
gujaf-388	152	13	,	,	PUNCT
gujaf-388	152	14	increased	increase	VERB
gujaf-388	152	15	borrowing	borrowing	NOUN
gujaf-388	152	16	costs	cost	NOUN
gujaf-388	152	17	may	may	AUX
gujaf-388	152	18	lower	lower	VERB
gujaf-388	152	19	demand	demand	NOUN
gujaf-388	152	20	for	for	ADP
gujaf-388	152	21	credit	credit	NOUN
gujaf-388	152	22	,	,	PUNCT
gujaf-388	152	23	ultimately	ultimately	ADV
gujaf-388	152	24	affecting	affect	VERB
gujaf-388	152	25	asset	asset	NOUN
gujaf-388	152	26	utilization	utilization	NOUN
gujaf-388	152	27	and	and	CCONJ
gujaf-388	152	28	profitability	profitability	NOUN
gujaf-388	152	29	.	.	PUNCT
gujaf-388	153	1	given	give	VERB
gujaf-388	153	2	that	that	SCONJ
gujaf-388	153	3	the	the	DET
gujaf-388	153	4	p	p	NOUN
gujaf-388	153	5	-	-	PUNCT
gujaf-388	153	6	value	value	NOUN
gujaf-388	153	7	is	be	AUX
gujaf-388	153	8	below	below	ADP
gujaf-388	153	9	the	the	DET
gujaf-388	153	10	0.10	0.10	NUM
gujaf-388	153	11	significance	significance	NOUN
gujaf-388	153	12	threshold	threshold	NOUN
gujaf-388	153	13	,	,	PUNCT
gujaf-388	153	14	we	we	PRON
gujaf-388	153	15	reject	reject	VERB
gujaf-388	153	16	h₀₁	h₀₁	PROPN
gujaf-388	153	17	,	,	PUNCT
gujaf-388	153	18	confirming	confirm	VERB
gujaf-388	153	19	that	that	SCONJ
gujaf-388	153	20	interest	interest	NOUN
gujaf-388	153	21	rate	rate	NOUN
gujaf-388	153	22	fluctuations	fluctuation	NOUN
gujaf-388	153	23	significantly	significantly	ADV
gujaf-388	153	24	impact	impact	VERB
gujaf-388	153	25	banks	bank	NOUN
gujaf-388	153	26	'	'	PART
gujaf-388	153	27	asset	asset	NOUN
gujaf-388	153	28	profitability	profitability	NOUN
gujaf-388	153	29	in	in	ADP
gujaf-388	153	30	nigeria	nigeria	PROPN
gujaf-388	153	31	.	.	PUNCT
gujaf-388	154	1	gusau	gusau	PROPN
gujaf-388	154	2	journal	journal	PROPN
gujaf-388	154	3	of	of	ADP
gujaf-388	154	4	accounting	accounting	NOUN
gujaf-388	154	5	and	and	CCONJ
gujaf-388	154	6	finance	finance	NOUN
gujaf-388	154	7	,	,	PUNCT
gujaf-388	154	8	vol.6	vol.6	PROPN
gujaf-388	154	9	,	,	PUNCT
gujaf-388	154	10	issue	issue	NOUN
gujaf-388	154	11	1	1	NUM
gujaf-388	154	12	,	,	PUNCT
gujaf-388	154	13	april	april	PROPN
gujaf-388	154	14	,	,	PUNCT
gujaf-388	154	15	2025	2025	NUM
gujaf-388	154	16	342	342	NUM
gujaf-388	155	1	the	the	DET
gujaf-388	155	2	second	second	ADJ
gujaf-388	155	3	hypothesis	hypothesis	NOUN
gujaf-388	155	4	(	(	PUNCT
gujaf-388	155	5	h₀₂	h₀₂	NOUN
gujaf-388	155	6	)	)	PUNCT
gujaf-388	155	7	posits	posit	NOUN
gujaf-388	155	8	that	that	SCONJ
gujaf-388	155	9	interest	interest	NOUN
gujaf-388	155	10	rates	rate	NOUN
gujaf-388	155	11	have	have	AUX
gujaf-388	155	12	no	no	DET
gujaf-388	155	13	significant	significant	ADJ
gujaf-388	155	14	effect	effect	NOUN
gujaf-388	155	15	on	on	ADP
gujaf-388	155	16	return	return	NOUN
gujaf-388	155	17	on	on	ADP
gujaf-388	155	18	equity	equity	NOUN
gujaf-388	155	19	(	(	PUNCT
gujaf-388	155	20	roe	roe	PROPN
gujaf-388	155	21	)	)	PUNCT
gujaf-388	155	22	of	of	ADP
gujaf-388	155	23	listed	list	VERB
gujaf-388	155	24	deposit	deposit	NOUN
gujaf-388	155	25	money	money	NOUN
gujaf-388	155	26	banks	bank	NOUN
gujaf-388	155	27	in	in	ADP
gujaf-388	155	28	nigeria	nigeria	PROPN
gujaf-388	155	29	.	.	PUNCT
gujaf-388	156	1	the	the	DET
gujaf-388	156	2	regression	regression	NOUN
gujaf-388	156	3	results	result	NOUN
gujaf-388	156	4	reveal	reveal	VERB
gujaf-388	156	5	a	a	DET
gujaf-388	156	6	negative	negative	ADJ
gujaf-388	156	7	relationship	relationship	NOUN
gujaf-388	156	8	between	between	ADP
gujaf-388	156	9	interest	interest	NOUN
gujaf-388	156	10	rates	rate	NOUN
gujaf-388	156	11	and	and	CCONJ
gujaf-388	156	12	roe	roe	PROPN
gujaf-388	156	13	(	(	PUNCT
gujaf-388	156	14	β	β	NOUN
gujaf-388	156	15	=	=	SYM
gujaf-388	156	16	-0.272	-0.272	PROPN
gujaf-388	156	17	,	,	PUNCT
gujaf-388	156	18	t	t	NOUN
gujaf-388	156	19	=	=	SYM
gujaf-388	156	20	-2.06	-2.06	NOUN
gujaf-388	156	21	,	,	PUNCT
gujaf-388	156	22	p	p	NOUN
gujaf-388	156	23	=	=	NOUN
gujaf-388	156	24	0.084	0.084	NUM
gujaf-388	156	25	)	)	PUNCT
gujaf-388	156	26	,	,	PUNCT
gujaf-388	156	27	indicating	indicate	VERB
gujaf-388	156	28	that	that	SCONJ
gujaf-388	156	29	an	an	DET
gujaf-388	156	30	increase	increase	NOUN
gujaf-388	156	31	in	in	ADP
gujaf-388	156	32	interest	interest	NOUN
gujaf-388	156	33	rates	rate	NOUN
gujaf-388	156	34	leads	lead	VERB
gujaf-388	156	35	to	to	ADP
gujaf-388	156	36	a	a	DET
gujaf-388	156	37	decline	decline	NOUN
gujaf-388	156	38	in	in	ADP
gujaf-388	156	39	shareholder	shareholder	NOUN
gujaf-388	156	40	returns	return	NOUN
gujaf-388	156	41	.	.	PUNCT
gujaf-388	157	1	this	this	PRON
gujaf-388	157	2	is	be	AUX
gujaf-388	157	3	consistent	consistent	ADJ
gujaf-388	157	4	with	with	ADP
gujaf-388	157	5	the	the	DET
gujaf-388	157	6	liquidity	liquidity	NOUN
gujaf-388	157	7	preference	preference	NOUN
gujaf-388	157	8	theory	theory	NOUN
gujaf-388	157	9	(	(	PUNCT
gujaf-388	157	10	keynes	keynes	PROPN
gujaf-388	157	11	,	,	PUNCT
gujaf-388	157	12	1936	1936	NUM
gujaf-388	157	13	)	)	PUNCT
gujaf-388	157	14	,	,	PUNCT
gujaf-388	157	15	which	which	PRON
gujaf-388	157	16	suggests	suggest	VERB
gujaf-388	157	17	that	that	SCONJ
gujaf-388	157	18	banks	bank	NOUN
gujaf-388	157	19	adjust	adjust	VERB
gujaf-388	157	20	their	their	PRON
gujaf-388	157	21	lending	lending	NOUN
gujaf-388	157	22	and	and	CCONJ
gujaf-388	157	23	deposit	deposit	NOUN
gujaf-388	157	24	rates	rate	NOUN
gujaf-388	157	25	based	base	VERB
gujaf-388	157	26	on	on	ADP
gujaf-388	157	27	market	market	NOUN
gujaf-388	157	28	liquidity	liquidity	NOUN
gujaf-388	157	29	conditions	condition	NOUN
gujaf-388	157	30	(	(	PUNCT
gujaf-388	157	31	fatima	fatima	PROPN
gujaf-388	157	32	&	&	CCONJ
gujaf-388	157	33	ahmed	ahmed	PROPN
gujaf-388	157	34	,	,	PUNCT
gujaf-388	157	35	2022	2022	NUM
gujaf-388	157	36	)	)	PUNCT
gujaf-388	157	37	.	.	PUNCT
gujaf-388	158	1	when	when	SCONJ
gujaf-388	158	2	interest	interest	NOUN
gujaf-388	158	3	rates	rate	NOUN
gujaf-388	158	4	rise	rise	VERB
gujaf-388	158	5	,	,	PUNCT
gujaf-388	158	6	banks	bank	NOUN
gujaf-388	158	7	face	face	VERB
gujaf-388	158	8	higher	high	ADJ
gujaf-388	158	9	funding	funding	NOUN
gujaf-388	158	10	costs	cost	NOUN
gujaf-388	158	11	,	,	PUNCT
gujaf-388	158	12	reducing	reduce	VERB
gujaf-388	158	13	net	net	ADJ
gujaf-388	158	14	earnings	earning	NOUN
gujaf-388	158	15	available	available	ADJ
gujaf-388	158	16	to	to	ADP
gujaf-388	158	17	shareholders	shareholder	NOUN
gujaf-388	158	18	.	.	PUNCT
gujaf-388	159	1	additionally	additionally	ADV
gujaf-388	159	2	,	,	PUNCT
gujaf-388	159	3	higher	high	ADJ
gujaf-388	159	4	interest	interest	NOUN
gujaf-388	159	5	rates	rate	NOUN
gujaf-388	159	6	may	may	AUX
gujaf-388	159	7	discourage	discourage	VERB
gujaf-388	159	8	corporate	corporate	ADJ
gujaf-388	159	9	borrowing	borrowing	NOUN
gujaf-388	159	10	and	and	CCONJ
gujaf-388	159	11	investment	investment	NOUN
gujaf-388	159	12	,	,	PUNCT
gujaf-388	159	13	further	far	ADV
gujaf-388	159	14	limiting	limit	VERB
gujaf-388	159	15	revenue	revenue	NOUN
gujaf-388	159	16	generation	generation	NOUN
gujaf-388	159	17	.	.	PUNCT
gujaf-388	160	1	although	although	SCONJ
gujaf-388	160	2	the	the	DET
gujaf-388	160	3	p	p	NOUN
gujaf-388	160	4	-	-	PUNCT
gujaf-388	160	5	value	value	NOUN
gujaf-388	160	6	is	be	AUX
gujaf-388	160	7	slightly	slightly	ADV
gujaf-388	160	8	above	above	ADP
gujaf-388	160	9	the	the	DET
gujaf-388	160	10	0.05	0.05	NUM
gujaf-388	160	11	significance	significance	NOUN
gujaf-388	160	12	level	level	NOUN
gujaf-388	160	13	,	,	PUNCT
gujaf-388	160	14	it	it	PRON
gujaf-388	160	15	remains	remain	VERB
gujaf-388	160	16	within	within	ADP
gujaf-388	160	17	the	the	DET
gujaf-388	160	18	0.10	0.10	NUM
gujaf-388	160	19	threshold	threshold	NOUN
gujaf-388	160	20	,	,	PUNCT
gujaf-388	160	21	leading	lead	VERB
gujaf-388	160	22	to	to	ADP
gujaf-388	160	23	a	a	DET
gujaf-388	160	24	weak	weak	ADJ
gujaf-388	160	25	rejection	rejection	NOUN
gujaf-388	160	26	of	of	ADP
gujaf-388	160	27	h₀₂.	h₀₂.	NOUN
gujaf-388	160	28	this	this	PRON
gujaf-388	160	29	suggests	suggest	VERB
gujaf-388	160	30	that	that	SCONJ
gujaf-388	160	31	while	while	SCONJ
gujaf-388	160	32	interest	interest	NOUN
gujaf-388	160	33	rates	rate	NOUN
gujaf-388	160	34	influence	influence	VERB
gujaf-388	160	35	shareholder	shareholder	NOUN
gujaf-388	160	36	returns	return	NOUN
gujaf-388	160	37	,	,	PUNCT
gujaf-388	160	38	other	other	ADJ
gujaf-388	160	39	structural	structural	ADJ
gujaf-388	160	40	factors	factor	NOUN
gujaf-388	160	41	such	such	ADJ
gujaf-388	160	42	as	as	ADP
gujaf-388	160	43	capital	capital	NOUN
gujaf-388	160	44	adequacy	adequacy	NOUN
gujaf-388	160	45	and	and	CCONJ
gujaf-388	160	46	operational	operational	ADJ
gujaf-388	160	47	efficiency	efficiency	NOUN
gujaf-388	160	48	may	may	AUX
gujaf-388	160	49	moderate	moderate	VERB
gujaf-388	160	50	the	the	DET
gujaf-388	160	51	effect	effect	NOUN
gujaf-388	160	52	.	.	PUNCT
gujaf-388	161	1	the	the	DET
gujaf-388	161	2	third	third	ADJ
gujaf-388	161	3	hypothesis	hypothesis	NOUN
gujaf-388	161	4	(	(	PUNCT
gujaf-388	161	5	h₀₃	h₀₃	NOUN
gujaf-388	161	6	)	)	PUNCT
gujaf-388	161	7	asserts	assert	VERB
gujaf-388	161	8	that	that	SCONJ
gujaf-388	161	9	interest	interest	NOUN
gujaf-388	161	10	rates	rate	NOUN
gujaf-388	161	11	have	have	VERB
gujaf-388	161	12	no	no	DET
gujaf-388	161	13	significant	significant	ADJ
gujaf-388	161	14	effect	effect	NOUN
gujaf-388	161	15	on	on	ADP
gujaf-388	161	16	net	net	ADJ
gujaf-388	161	17	interest	interest	NOUN
gujaf-388	161	18	margin	margin	NOUN
gujaf-388	161	19	(	(	PUNCT
gujaf-388	161	20	nim	nim	NOUN
gujaf-388	161	21	)	)	PUNCT
gujaf-388	161	22	of	of	ADP
gujaf-388	161	23	listed	list	VERB
gujaf-388	161	24	deposit	deposit	NOUN
gujaf-388	161	25	money	money	NOUN
gujaf-388	161	26	banks	bank	NOUN
gujaf-388	161	27	in	in	ADP
gujaf-388	161	28	nigeria	nigeria	PROPN
gujaf-388	161	29	.	.	PUNCT
gujaf-388	162	1	the	the	DET
gujaf-388	162	2	regression	regression	NOUN
gujaf-388	162	3	results	result	NOUN
gujaf-388	162	4	indicate	indicate	VERB
gujaf-388	162	5	an	an	DET
gujaf-388	162	6	insignificant	insignificant	ADJ
gujaf-388	162	7	positive	positive	ADJ
gujaf-388	162	8	relationship	relationship	NOUN
gujaf-388	162	9	between	between	ADP
gujaf-388	162	10	interest	interest	NOUN
gujaf-388	162	11	rates	rate	NOUN
gujaf-388	162	12	and	and	CCONJ
gujaf-388	162	13	nim	nim	PROPN
gujaf-388	162	14	(	(	PUNCT
gujaf-388	162	15	β	β	X
gujaf-388	162	16	=	=	SYM
gujaf-388	162	17	0.021	0.021	NUM
gujaf-388	162	18	,	,	PUNCT
gujaf-388	162	19	t	t	NOUN
gujaf-388	162	20	=	=	SYM
gujaf-388	162	21	0.68	0.68	NUM
gujaf-388	162	22	,	,	PUNCT
gujaf-388	162	23	p	p	X
gujaf-388	162	24	=	=	NOUN
gujaf-388	162	25	0.523	0.523	NUM
gujaf-388	162	26	)	)	PUNCT
gujaf-388	162	27	,	,	PUNCT
gujaf-388	162	28	implying	imply	VERB
gujaf-388	162	29	that	that	SCONJ
gujaf-388	162	30	fluctuations	fluctuation	NOUN
gujaf-388	162	31	in	in	ADP
gujaf-388	162	32	interest	interest	NOUN
gujaf-388	162	33	rates	rate	NOUN
gujaf-388	162	34	do	do	AUX
gujaf-388	162	35	not	not	PART
gujaf-388	162	36	directly	directly	ADV
gujaf-388	162	37	impact	impact	VERB
gujaf-388	162	38	the	the	DET
gujaf-388	162	39	spread	spread	NOUN
gujaf-388	162	40	between	between	ADP
gujaf-388	162	41	lending	lending	NOUN
gujaf-388	162	42	and	and	CCONJ
gujaf-388	162	43	deposit	deposit	NOUN
gujaf-388	162	44	rates	rate	NOUN
gujaf-388	162	45	.	.	PUNCT
gujaf-388	163	1	this	this	PRON
gujaf-388	163	2	aligns	align	VERB
gujaf-388	163	3	with	with	ADP
gujaf-388	163	4	the	the	DET
gujaf-388	163	5	interest	interest	NOUN
gujaf-388	163	6	rate	rate	NOUN
gujaf-388	163	7	risk	risk	NOUN
gujaf-388	163	8	management	management	NOUN
gujaf-388	163	9	theory	theory	NOUN
gujaf-388	163	10	(	(	PUNCT
gujaf-388	163	11	gray	gray	ADJ
gujaf-388	163	12	,	,	PUNCT
gujaf-388	163	13	1987	1987	NUM
gujaf-388	163	14	)	)	PUNCT
gujaf-388	163	15	,	,	PUNCT
gujaf-388	163	16	which	which	PRON
gujaf-388	163	17	emphasizes	emphasize	VERB
gujaf-388	163	18	that	that	SCONJ
gujaf-388	163	19	banks	bank	NOUN
gujaf-388	163	20	employ	employ	VERB
gujaf-388	163	21	risk	risk	NOUN
gujaf-388	163	22	-	-	PUNCT
gujaf-388	163	23	adjusted	adjust	VERB
gujaf-388	163	24	pricing	pricing	NOUN
gujaf-388	163	25	models	model	NOUN
gujaf-388	163	26	and	and	CCONJ
gujaf-388	163	27	financial	financial	ADJ
gujaf-388	163	28	hedging	hedging	NOUN
gujaf-388	163	29	strategies	strategy	NOUN
gujaf-388	163	30	to	to	PART
gujaf-388	163	31	mitigate	mitigate	VERB
gujaf-388	163	32	the	the	DET
gujaf-388	163	33	effects	effect	NOUN
gujaf-388	163	34	of	of	ADP
gujaf-388	163	35	interest	interest	NOUN
gujaf-388	163	36	rate	rate	NOUN
gujaf-388	163	37	volatility	volatility	NOUN
gujaf-388	163	38	(	(	PUNCT
gujaf-388	163	39	haruna	haruna	PROPN
gujaf-388	163	40	&	&	CCONJ
gujaf-388	163	41	abdullahi	abdullahi	PROPN
gujaf-388	163	42	,	,	PUNCT
gujaf-388	163	43	2023	2023	NUM
gujaf-388	163	44	)	)	PUNCT
gujaf-388	163	45	.	.	PUNCT
gujaf-388	164	1	nigerian	nigerian	ADJ
gujaf-388	164	2	banks	bank	NOUN
gujaf-388	164	3	likely	likely	ADV
gujaf-388	164	4	engage	engage	VERB
gujaf-388	164	5	in	in	ADP
gujaf-388	164	6	asset	asset	NOUN
gujaf-388	164	7	-	-	PUNCT
gujaf-388	164	8	liability	liability	NOUN
gujaf-388	164	9	management	management	NOUN
gujaf-388	164	10	techniques	technique	NOUN
gujaf-388	164	11	such	such	ADJ
gujaf-388	164	12	as	as	ADP
gujaf-388	164	13	interest	interest	NOUN
gujaf-388	164	14	rate	rate	NOUN
gujaf-388	164	15	swaps	swap	NOUN
gujaf-388	164	16	,	,	PUNCT
gujaf-388	164	17	dynamic	dynamic	ADJ
gujaf-388	164	18	loan	loan	NOUN
gujaf-388	164	19	repricing	repricing	NOUN
gujaf-388	164	20	,	,	PUNCT
gujaf-388	164	21	and	and	CCONJ
gujaf-388	164	22	diversification	diversification	NOUN
gujaf-388	164	23	of	of	ADP
gujaf-388	164	24	income	income	NOUN
gujaf-388	164	25	sources	source	NOUN
gujaf-388	164	26	to	to	PART
gujaf-388	164	27	maintain	maintain	VERB
gujaf-388	164	28	stable	stable	ADJ
gujaf-388	164	29	margins	margin	NOUN
gujaf-388	164	30	.	.	PUNCT
gujaf-388	165	1	the	the	DET
gujaf-388	165	2	high	high	ADJ
gujaf-388	165	3	p	p	NOUN
gujaf-388	165	4	-	-	PUNCT
gujaf-388	165	5	value	value	NOUN
gujaf-388	165	6	(	(	PUNCT
gujaf-388	165	7	0.523	0.523	NUM
gujaf-388	165	8	)	)	PUNCT
gujaf-388	165	9	suggests	suggest	VERB
gujaf-388	165	10	that	that	SCONJ
gujaf-388	165	11	these	these	DET
gujaf-388	165	12	mitigation	mitigation	NOUN
gujaf-388	165	13	strategies	strategy	NOUN
gujaf-388	165	14	effectively	effectively	ADV
gujaf-388	165	15	shield	shield	VERB
gujaf-388	165	16	net	net	ADJ
gujaf-388	165	17	interest	interest	NOUN
gujaf-388	165	18	margins	margin	NOUN
gujaf-388	165	19	from	from	ADP
gujaf-388	165	20	short	short	ADJ
gujaf-388	165	21	-	-	PUNCT
gujaf-388	165	22	term	term	NOUN
gujaf-388	165	23	interest	interest	NOUN
gujaf-388	165	24	rate	rate	NOUN
gujaf-388	165	25	fluctuations	fluctuation	NOUN
gujaf-388	165	26	.	.	PUNCT
gujaf-388	166	1	consequently	consequently	ADV
gujaf-388	166	2	,	,	PUNCT
gujaf-388	166	3	we	we	PRON
gujaf-388	166	4	fail	fail	VERB
gujaf-388	166	5	to	to	PART
gujaf-388	166	6	reject	reject	VERB
gujaf-388	166	7	h₀₃	h₀₃	PROPN
gujaf-388	166	8	,	,	PUNCT
gujaf-388	166	9	confirming	confirm	VERB
gujaf-388	166	10	that	that	SCONJ
gujaf-388	166	11	interest	interest	NOUN
gujaf-388	166	12	rate	rate	NOUN
gujaf-388	166	13	movements	movement	NOUN
gujaf-388	166	14	alone	alone	ADV
gujaf-388	166	15	do	do	AUX
gujaf-388	166	16	not	not	PART
gujaf-388	166	17	significantly	significantly	ADV
gujaf-388	166	18	determine	determine	VERB
gujaf-388	166	19	the	the	DET
gujaf-388	166	20	net	net	ADJ
gujaf-388	166	21	interest	interest	NOUN
gujaf-388	166	22	margins	margin	NOUN
gujaf-388	166	23	of	of	ADP
gujaf-388	166	24	nigerian	nigerian	ADJ
gujaf-388	166	25	banks	bank	NOUN
gujaf-388	166	26	.	.	PUNCT
gujaf-388	167	1	the	the	DET
gujaf-388	167	2	study	study	NOUN
gujaf-388	167	3	finds	find	VERB
gujaf-388	167	4	that	that	SCONJ
gujaf-388	167	5	interest	interest	NOUN
gujaf-388	167	6	rates	rate	NOUN
gujaf-388	167	7	significantly	significantly	ADV
gujaf-388	167	8	affect	affect	VERB
gujaf-388	167	9	roa	roa	PROPN
gujaf-388	167	10	,	,	PUNCT
gujaf-388	167	11	weakly	weakly	ADJ
gujaf-388	167	12	impact	impact	NOUN
gujaf-388	167	13	roe	roe	NOUN
gujaf-388	167	14	,	,	PUNCT
gujaf-388	167	15	and	and	CCONJ
gujaf-388	167	16	have	have	VERB
gujaf-388	167	17	no	no	DET
gujaf-388	167	18	significant	significant	ADJ
gujaf-388	167	19	influence	influence	NOUN
gujaf-388	167	20	on	on	ADP
gujaf-388	167	21	nim	nim	PROPN
gujaf-388	167	22	.	.	PUNCT
gujaf-388	168	1	these	these	DET
gujaf-388	168	2	findings	finding	NOUN
gujaf-388	168	3	reveal	reveal	VERB
gujaf-388	168	4	the	the	DET
gujaf-388	168	5	critical	critical	ADJ
gujaf-388	168	6	role	role	NOUN
gujaf-388	168	7	of	of	ADP
gujaf-388	168	8	interest	interest	NOUN
gujaf-388	168	9	rate	rate	NOUN
gujaf-388	168	10	policies	policy	NOUN
gujaf-388	168	11	,	,	PUNCT
gujaf-388	168	12	liquidity	liquidity	NOUN
gujaf-388	168	13	management	management	NOUN
gujaf-388	168	14	,	,	PUNCT
gujaf-388	168	15	and	and	CCONJ
gujaf-388	168	16	risk	risk	NOUN
gujaf-388	168	17	mitigation	mitigation	NOUN
gujaf-388	168	18	strategies	strategy	NOUN
gujaf-388	168	19	in	in	ADP
gujaf-388	168	20	optimizing	optimize	VERB
gujaf-388	168	21	bank	bank	NOUN
gujaf-388	168	22	profitability	profitability	NOUN
gujaf-388	168	23	.	.	PUNCT
gujaf-388	169	1	nigerian	nigerian	ADJ
gujaf-388	169	2	banks	bank	NOUN
gujaf-388	169	3	must	must	AUX
gujaf-388	169	4	adopt	adopt	VERB
gujaf-388	169	5	proactive	proactive	ADJ
gujaf-388	169	6	financial	financial	ADJ
gujaf-388	169	7	strategies	strategy	NOUN
gujaf-388	169	8	to	to	PART
gujaf-388	169	9	navigate	navigate	VERB
gujaf-388	169	10	interest	interest	NOUN
gujaf-388	169	11	rate	rate	NOUN
gujaf-388	169	12	fluctuations	fluctuation	NOUN
gujaf-388	169	13	,	,	PUNCT
gujaf-388	169	14	ensuring	ensure	VERB
gujaf-388	169	15	asset	asset	NOUN
gujaf-388	169	16	profitability	profitability	NOUN
gujaf-388	169	17	while	while	SCONJ
gujaf-388	169	18	safeguarding	safeguard	VERB
gujaf-388	169	19	shareholder	shareholder	NOUN
gujaf-388	169	20	returns	return	NOUN
gujaf-388	169	21	and	and	CCONJ
gujaf-388	169	22	maintaining	maintain	VERB
gujaf-388	169	23	stable	stable	ADJ
gujaf-388	169	24	net	net	ADJ
gujaf-388	169	25	interest	interest	NOUN
gujaf-388	169	26	margins	margin	NOUN
gujaf-388	169	27	.	.	PUNCT
gujaf-388	170	1	5.0	5.0	NUM
gujaf-388	170	2	conclusion	conclusion	NOUN
gujaf-388	170	3	and	and	CCONJ
gujaf-388	170	4	recommendations	recommendation	NOUN
gujaf-388	170	5	this	this	DET
gujaf-388	170	6	study	study	NOUN
gujaf-388	170	7	examined	examine	VERB
gujaf-388	170	8	the	the	DET
gujaf-388	170	9	effects	effect	NOUN
gujaf-388	170	10	of	of	ADP
gujaf-388	170	11	interest	interest	NOUN
gujaf-388	170	12	rates	rate	NOUN
gujaf-388	170	13	on	on	ADP
gujaf-388	170	14	the	the	DET
gujaf-388	170	15	profitability	profitability	NOUN
gujaf-388	170	16	of	of	ADP
gujaf-388	170	17	listed	list	VERB
gujaf-388	170	18	deposit	deposit	NOUN
gujaf-388	170	19	money	money	NOUN
gujaf-388	170	20	banks	bank	NOUN
gujaf-388	170	21	in	in	ADP
gujaf-388	170	22	nigeria	nigeria	PROPN
gujaf-388	170	23	using	use	VERB
gujaf-388	170	24	return	return	NOUN
gujaf-388	170	25	on	on	ADP
gujaf-388	170	26	assets	asset	NOUN
gujaf-388	170	27	(	(	PUNCT
gujaf-388	170	28	roa	roa	NOUN
gujaf-388	170	29	)	)	PUNCT
gujaf-388	170	30	,	,	PUNCT
gujaf-388	170	31	return	return	VERB
gujaf-388	170	32	on	on	ADP
gujaf-388	170	33	equity	equity	NOUN
gujaf-388	170	34	(	(	PUNCT
gujaf-388	170	35	roe	roe	PROPN
gujaf-388	170	36	)	)	PUNCT
gujaf-388	170	37	,	,	PUNCT
gujaf-388	170	38	and	and	CCONJ
gujaf-388	170	39	net	net	ADJ
gujaf-388	170	40	interest	interest	NOUN
gujaf-388	170	41	margin	margin	NOUN
gujaf-388	170	42	(	(	PUNCT
gujaf-388	170	43	nim	nim	NOUN
gujaf-388	170	44	)	)	PUNCT
gujaf-388	170	45	as	as	ADP
gujaf-388	170	46	profitability	profitability	NOUN
gujaf-388	170	47	indicators	indicator	NOUN
gujaf-388	170	48	.	.	PUNCT
gujaf-388	171	1	the	the	DET
gujaf-388	171	2	findings	finding	NOUN
gujaf-388	171	3	from	from	ADP
gujaf-388	171	4	the	the	DET
gujaf-388	171	5	descriptive	descriptive	ADJ
gujaf-388	171	6	statistics	statistic	NOUN
gujaf-388	171	7	revealed	reveal	VERB
gujaf-388	171	8	significant	significant	ADJ
gujaf-388	171	9	fluctuations	fluctuation	NOUN
gujaf-388	171	10	in	in	ADP
gujaf-388	171	11	interest	interest	NOUN
gujaf-388	171	12	rates	rate	NOUN
gujaf-388	171	13	,	,	PUNCT
gujaf-388	171	14	influencing	influence	VERB
gujaf-388	171	15	bank	bank	NOUN
gujaf-388	171	16	profitability	profitability	NOUN
gujaf-388	171	17	over	over	ADP
gujaf-388	171	18	the	the	DET
gujaf-388	171	19	10	10	NUM
gujaf-388	171	20	-	-	PUNCT
gujaf-388	171	21	year	year	NOUN
gujaf-388	171	22	period	period	NOUN
gujaf-388	171	23	(	(	PUNCT
gujaf-388	171	24	2014–2023	2014–2023	NUM
gujaf-388	171	25	)	)	PUNCT
gujaf-388	171	26	.	.	PUNCT
gujaf-388	172	1	the	the	DET
gujaf-388	172	2	correlation	correlation	NOUN
gujaf-388	172	3	analysis	analysis	NOUN
gujaf-388	172	4	showed	show	VERB
gujaf-388	172	5	a	a	DET
gujaf-388	172	6	negative	negative	ADJ
gujaf-388	172	7	relationship	relationship	NOUN
gujaf-388	172	8	between	between	ADP
gujaf-388	172	9	interest	interest	NOUN
gujaf-388	172	10	rates	rate	NOUN
gujaf-388	172	11	and	and	CCONJ
gujaf-388	172	12	profitability	profitability	NOUN
gujaf-388	172	13	measures	measure	NOUN
gujaf-388	172	14	(	(	PUNCT
gujaf-388	172	15	roa	roa	NOUN
gujaf-388	172	16	,	,	PUNCT
gujaf-388	172	17	roe	roe	NOUN
gujaf-388	172	18	,	,	PUNCT
gujaf-388	172	19	and	and	CCONJ
gujaf-388	172	20	nim	nim	PROPN
gujaf-388	172	21	)	)	PUNCT
gujaf-388	172	22	,	,	PUNCT
gujaf-388	172	23	indicating	indicate	VERB
gujaf-388	172	24	that	that	SCONJ
gujaf-388	172	25	higher	high	ADJ
gujaf-388	172	26	interest	interest	NOUN
gujaf-388	172	27	rates	rate	NOUN
gujaf-388	172	28	reduce	reduce	VERB
gujaf-388	172	29	profitability	profitability	NOUN
gujaf-388	172	30	.	.	PUNCT
gujaf-388	173	1	the	the	DET
gujaf-388	173	2	regression	regression	NOUN
gujaf-388	173	3	analysis	analysis	NOUN
gujaf-388	173	4	confirmed	confirm	VERB
gujaf-388	173	5	that	that	SCONJ
gujaf-388	173	6	interest	interest	NOUN
gujaf-388	173	7	rates	rate	NOUN
gujaf-388	173	8	significantly	significantly	ADV
gujaf-388	173	9	affect	affect	VERB
gujaf-388	173	10	roa	roa	PROPN
gujaf-388	173	11	and	and	CCONJ
gujaf-388	173	12	roe	roe	PROPN
gujaf-388	173	13	,	,	PUNCT
gujaf-388	173	14	while	while	SCONJ
gujaf-388	173	15	their	their	PRON
gujaf-388	173	16	impact	impact	NOUN
gujaf-388	173	17	on	on	ADP
gujaf-388	173	18	nim	nim	PROPN
gujaf-388	173	19	was	be	AUX
gujaf-388	173	20	statistically	statistically	ADV
gujaf-388	173	21	insignificant	insignificant	ADJ
gujaf-388	173	22	.	.	PUNCT
gujaf-388	174	1	among	among	ADP
gujaf-388	174	2	the	the	DET
gujaf-388	174	3	models	model	NOUN
gujaf-388	174	4	,	,	PUNCT
gujaf-388	174	5	roa	roa	PROPN
gujaf-388	174	6	emerged	emerge	VERB
gujaf-388	174	7	as	as	ADP
gujaf-388	174	8	the	the	DET
gujaf-388	174	9	best	good	ADJ
gujaf-388	174	10	profitability	profitability	NOUN
gujaf-388	174	11	measure	measure	NOUN
gujaf-388	174	12	due	due	ADP
gujaf-388	174	13	to	to	ADP
gujaf-388	174	14	its	its	PRON
gujaf-388	174	15	high	high	ADJ
gujaf-388	174	16	explanatory	explanatory	ADJ
gujaf-388	174	17	power	power	NOUN
gujaf-388	174	18	(	(	PUNCT
gujaf-388	174	19	r²	r²	NOUN
gujaf-388	174	20	=	=	SYM
gujaf-388	174	21	98	98	NUM
gujaf-388	174	22	%	%	NOUN
gujaf-388	174	23	)	)	PUNCT
gujaf-388	174	24	.	.	PUNCT
gujaf-388	175	1	these	these	DET
gujaf-388	175	2	findings	finding	NOUN
gujaf-388	175	3	highlight	highlight	VERB
gujaf-388	175	4	the	the	DET
gujaf-388	175	5	importance	importance	NOUN
gujaf-388	175	6	of	of	ADP
gujaf-388	175	7	interest	interest	NOUN
gujaf-388	175	8	rate	rate	NOUN
gujaf-388	175	9	management	management	NOUN
gujaf-388	175	10	in	in	ADP
gujaf-388	175	11	ensuring	ensure	VERB
gujaf-388	175	12	the	the	DET
gujaf-388	175	13	financial	financial	ADJ
gujaf-388	175	14	stability	stability	NOUN
gujaf-388	175	15	of	of	ADP
gujaf-388	175	16	nigerian	nigerian	ADJ
gujaf-388	175	17	banks	bank	NOUN
gujaf-388	175	18	.	.	PUNCT
gujaf-388	176	1	gusau	gusau	PROPN
gujaf-388	176	2	journal	journal	PROPN
gujaf-388	176	3	of	of	ADP
gujaf-388	176	4	accounting	accounting	NOUN
gujaf-388	176	5	and	and	CCONJ
gujaf-388	176	6	finance	finance	NOUN
gujaf-388	176	7	,	,	PUNCT
gujaf-388	176	8	vol.6	vol.6	PROPN
gujaf-388	176	9	,	,	PUNCT
gujaf-388	176	10	issue	issue	NOUN
gujaf-388	176	11	1	1	NUM
gujaf-388	176	12	,	,	PUNCT
gujaf-388	176	13	april	april	PROPN
gujaf-388	176	14	,	,	PUNCT
gujaf-388	176	15	2025	2025	NUM
gujaf-388	176	16	343	343	NUM
gujaf-388	176	17	conclusion	conclusion	NOUN
gujaf-388	176	18	1.interest	1.interest	NUM
gujaf-388	176	19	rates	rate	NOUN
gujaf-388	176	20	significantly	significantly	ADV
gujaf-388	176	21	impact	impact	VERB
gujaf-388	176	22	bank	bank	NOUN
gujaf-388	176	23	profitability	profitability	NOUN
gujaf-388	176	24	,	,	PUNCT
gujaf-388	176	25	particularly	particularly	ADV
gujaf-388	176	26	roa	roa	NOUN
gujaf-388	176	27	.	.	PUNCT
gujaf-388	177	1	the	the	DET
gujaf-388	177	2	study	study	NOUN
gujaf-388	177	3	found	find	VERB
gujaf-388	177	4	a	a	DET
gujaf-388	177	5	strong	strong	ADJ
gujaf-388	177	6	negative	negative	ADJ
gujaf-388	177	7	relationship	relationship	NOUN
gujaf-388	177	8	between	between	ADP
gujaf-388	177	9	interest	interest	NOUN
gujaf-388	177	10	rates	rate	NOUN
gujaf-388	177	11	and	and	CCONJ
gujaf-388	177	12	roa	roa	PROPN
gujaf-388	177	13	,	,	PUNCT
gujaf-388	177	14	confirming	confirm	VERB
gujaf-388	177	15	that	that	SCONJ
gujaf-388	177	16	rising	rise	VERB
gujaf-388	177	17	borrowing	borrowing	NOUN
gujaf-388	177	18	costs	cost	NOUN
gujaf-388	177	19	reduce	reduce	VERB
gujaf-388	177	20	banks	bank	NOUN
gujaf-388	177	21	'	'	PART
gujaf-388	177	22	asset	asset	NOUN
gujaf-388	177	23	-	-	PUNCT
gujaf-388	177	24	based	base	VERB
gujaf-388	177	25	profitability	profitability	NOUN
gujaf-388	177	26	.	.	PUNCT
gujaf-388	178	1	2.interest	2.interest	NUM
gujaf-388	178	2	rates	rate	NOUN
gujaf-388	178	3	have	have	VERB
gujaf-388	178	4	a	a	DET
gujaf-388	178	5	moderate	moderate	ADJ
gujaf-388	178	6	effect	effect	NOUN
gujaf-388	178	7	on	on	ADP
gujaf-388	178	8	roe	roe	NOUN
gujaf-388	178	9	,	,	PUNCT
gujaf-388	178	10	while	while	SCONJ
gujaf-388	178	11	their	their	PRON
gujaf-388	178	12	impact	impact	NOUN
gujaf-388	178	13	on	on	ADP
gujaf-388	178	14	nim	nim	PROPN
gujaf-388	178	15	is	be	AUX
gujaf-388	178	16	insignificant	insignificant	ADJ
gujaf-388	178	17	.	.	PUNCT
gujaf-388	179	1	although	although	SCONJ
gujaf-388	179	2	interest	interest	NOUN
gujaf-388	179	3	rate	rate	NOUN
gujaf-388	179	4	fluctuations	fluctuation	NOUN
gujaf-388	179	5	influence	influence	VERB
gujaf-388	179	6	shareholder	shareholder	NOUN
gujaf-388	179	7	returns	return	NOUN
gujaf-388	179	8	,	,	PUNCT
gujaf-388	179	9	the	the	DET
gujaf-388	179	10	relationship	relationship	NOUN
gujaf-388	179	11	was	be	AUX
gujaf-388	179	12	only	only	ADV
gujaf-388	179	13	marginally	marginally	ADV
gujaf-388	179	14	significant	significant	ADJ
gujaf-388	179	15	,	,	PUNCT
gujaf-388	179	16	and	and	CCONJ
gujaf-388	179	17	no	no	DET
gujaf-388	179	18	substantial	substantial	ADJ
gujaf-388	179	19	effect	effect	NOUN
gujaf-388	179	20	was	be	AUX
gujaf-388	179	21	found	find	VERB
gujaf-388	179	22	on	on	ADP
gujaf-388	179	23	nim	nim	PROPN
gujaf-388	179	24	,	,	PUNCT
gujaf-388	179	25	suggesting	suggest	VERB
gujaf-388	179	26	that	that	SCONJ
gujaf-388	179	27	nigerian	nigerian	ADJ
gujaf-388	179	28	banks	bank	NOUN
gujaf-388	179	29	rely	rely	VERB
gujaf-388	179	30	on	on	ADP
gujaf-388	179	31	non	non	ADJ
gujaf-388	179	32	-	-	ADJ
gujaf-388	179	33	interest	interest	ADJ
gujaf-388	179	34	income	income	NOUN
gujaf-388	179	35	sources	source	NOUN
gujaf-388	179	36	.	.	PUNCT
gujaf-388	180	1	3.roa	3.roa	PRON
gujaf-388	180	2	is	be	AUX
gujaf-388	180	3	the	the	DET
gujaf-388	180	4	most	most	ADV
gujaf-388	180	5	reliable	reliable	ADJ
gujaf-388	180	6	profitability	profitability	NOUN
gujaf-388	180	7	indicator	indicator	NOUN
gujaf-388	180	8	for	for	ADP
gujaf-388	180	9	assessing	assess	VERB
gujaf-388	180	10	interest	interest	NOUN
gujaf-388	180	11	rate	rate	NOUN
gujaf-388	180	12	effects	effect	NOUN
gujaf-388	180	13	in	in	ADP
gujaf-388	180	14	nigerian	nigerian	ADJ
gujaf-388	180	15	banks	bank	NOUN
gujaf-388	180	16	.	.	PUNCT
gujaf-388	181	1	given	give	VERB
gujaf-388	181	2	its	its	PRON
gujaf-388	181	3	high	high	ADJ
gujaf-388	181	4	explanatory	explanatory	ADJ
gujaf-388	181	5	power	power	NOUN
gujaf-388	181	6	in	in	ADP
gujaf-388	181	7	the	the	DET
gujaf-388	181	8	regression	regression	NOUN
gujaf-388	181	9	model	model	NOUN
gujaf-388	181	10	,	,	PUNCT
gujaf-388	181	11	roa	roa	PROPN
gujaf-388	181	12	remains	remain	VERB
gujaf-388	181	13	the	the	DET
gujaf-388	181	14	best	good	ADJ
gujaf-388	181	15	metric	metric	ADJ
gujaf-388	181	16	for	for	ADP
gujaf-388	181	17	evaluating	evaluate	VERB
gujaf-388	181	18	how	how	SCONJ
gujaf-388	181	19	interest	interest	NOUN
gujaf-388	181	20	rate	rate	NOUN
gujaf-388	181	21	changes	change	NOUN
gujaf-388	181	22	impact	impact	NOUN
gujaf-388	181	23	bank	bank	NOUN
gujaf-388	181	24	performance	performance	NOUN
gujaf-388	181	25	.	.	PUNCT
gujaf-388	182	1	recommendations	recommendation	NOUN
gujaf-388	182	2	1.banks	1.banks	NUM
gujaf-388	182	3	should	should	AUX
gujaf-388	182	4	adopt	adopt	VERB
gujaf-388	182	5	proactive	proactive	ADJ
gujaf-388	182	6	interest	interest	NOUN
gujaf-388	182	7	rate	rate	NOUN
gujaf-388	182	8	risk	risk	NOUN
gujaf-388	182	9	management	management	NOUN
gujaf-388	182	10	strategies	strategy	NOUN
gujaf-388	182	11	by	by	ADP
gujaf-388	182	12	continuously	continuously	ADV
gujaf-388	182	13	monitoring	monitor	VERB
gujaf-388	182	14	market	market	NOUN
gujaf-388	182	15	trends	trend	NOUN
gujaf-388	182	16	and	and	CCONJ
gujaf-388	182	17	economic	economic	ADJ
gujaf-388	182	18	policies	policy	NOUN
gujaf-388	182	19	to	to	PART
gujaf-388	182	20	mitigate	mitigate	VERB
gujaf-388	182	21	the	the	DET
gujaf-388	182	22	negative	negative	ADJ
gujaf-388	182	23	effects	effect	NOUN
gujaf-388	182	24	of	of	ADP
gujaf-388	182	25	rising	rise	VERB
gujaf-388	182	26	interest	interest	NOUN
gujaf-388	182	27	rates	rate	NOUN
gujaf-388	182	28	on	on	ADP
gujaf-388	182	29	roa	roa	PROPN
gujaf-388	182	30	.	.	PUNCT
gujaf-388	183	1	this	this	PRON
gujaf-388	183	2	can	can	AUX
gujaf-388	183	3	be	be	AUX
gujaf-388	183	4	achieved	achieve	VERB
gujaf-388	183	5	through	through	ADP
gujaf-388	183	6	improved	improve	VERB
gujaf-388	183	7	loan	loan	NOUN
gujaf-388	183	8	pricing	pricing	NOUN
gujaf-388	183	9	strategies	strategy	NOUN
gujaf-388	183	10	and	and	CCONJ
gujaf-388	183	11	diversified	diversified	ADJ
gujaf-388	183	12	investment	investment	NOUN
gujaf-388	183	13	portfolios	portfolio	NOUN
gujaf-388	183	14	within	within	ADP
gujaf-388	183	15	the	the	DET
gujaf-388	183	16	next	next	ADJ
gujaf-388	183	17	12	12	NUM
gujaf-388	183	18	months	month	NOUN
gujaf-388	183	19	.	.	PUNCT
gujaf-388	184	1	2	2	X
gujaf-388	184	2	.	.	X
gujaf-388	184	3	regulatory	regulatory	ADJ
gujaf-388	184	4	authorities	authority	NOUN
gujaf-388	184	5	should	should	AUX
gujaf-388	184	6	implement	implement	VERB
gujaf-388	184	7	interest	interest	NOUN
gujaf-388	184	8	rate	rate	NOUN
gujaf-388	184	9	stabilization	stabilization	NOUN
gujaf-388	184	10	policies	policy	NOUN
gujaf-388	184	11	to	to	PART
gujaf-388	184	12	create	create	VERB
gujaf-388	184	13	a	a	DET
gujaf-388	184	14	predictable	predictable	ADJ
gujaf-388	184	15	lending	lending	NOUN
gujaf-388	184	16	environment	environment	NOUN
gujaf-388	184	17	for	for	ADP
gujaf-388	184	18	banks	bank	NOUN
gujaf-388	184	19	,	,	PUNCT
gujaf-388	184	20	ensuring	ensure	VERB
gujaf-388	184	21	that	that	SCONJ
gujaf-388	184	22	monetary	monetary	ADJ
gujaf-388	184	23	policy	policy	NOUN
gujaf-388	184	24	adjustments	adjustment	NOUN
gujaf-388	184	25	do	do	AUX
gujaf-388	184	26	not	not	PART
gujaf-388	184	27	excessively	excessively	ADV
gujaf-388	184	28	constrain	constrain	VERB
gujaf-388	184	29	profitability	profitability	NOUN
gujaf-388	184	30	.	.	PUNCT
gujaf-388	185	1	the	the	DET
gujaf-388	185	2	central	central	ADJ
gujaf-388	185	3	bank	bank	PROPN
gujaf-388	185	4	of	of	ADP
gujaf-388	185	5	nigeria	nigeria	PROPN
gujaf-388	185	6	(	(	PUNCT
gujaf-388	185	7	cbn	cbn	PROPN
gujaf-388	185	8	)	)	PUNCT
gujaf-388	185	9	should	should	AUX
gujaf-388	185	10	review	review	VERB
gujaf-388	185	11	interest	interest	NOUN
gujaf-388	185	12	rate	rate	NOUN
gujaf-388	185	13	frameworks	framework	NOUN
gujaf-388	185	14	every	every	DET
gujaf-388	185	15	six	six	NUM
gujaf-388	185	16	months	month	NOUN
gujaf-388	185	17	to	to	PART
gujaf-388	185	18	maintain	maintain	VERB
gujaf-388	185	19	a	a	DET
gujaf-388	185	20	balance	balance	NOUN
gujaf-388	185	21	between	between	ADP
gujaf-388	185	22	economic	economic	ADJ
gujaf-388	185	23	growth	growth	NOUN
gujaf-388	185	24	and	and	CCONJ
gujaf-388	185	25	financial	financial	ADJ
gujaf-388	185	26	sector	sector	NOUN
gujaf-388	185	27	stability	stability	NOUN
gujaf-388	185	28	.	.	PUNCT
gujaf-388	186	1	3.banks	3.banks	NUM
gujaf-388	186	2	should	should	AUX
gujaf-388	186	3	diversify	diversify	VERB
gujaf-388	186	4	income	income	NOUN
gujaf-388	186	5	sources	source	NOUN
gujaf-388	186	6	beyond	beyond	ADP
gujaf-388	186	7	interest	interest	NOUN
gujaf-388	186	8	-	-	PUNCT
gujaf-388	186	9	based	base	VERB
gujaf-388	186	10	earnings	earning	NOUN
gujaf-388	186	11	by	by	ADP
gujaf-388	186	12	expanding	expand	VERB
gujaf-388	186	13	digital	digital	ADJ
gujaf-388	186	14	banking	banking	NOUN
gujaf-388	186	15	services	service	NOUN
gujaf-388	186	16	,	,	PUNCT
gujaf-388	186	17	transaction	transaction	NOUN
gujaf-388	186	18	fees	fee	NOUN
gujaf-388	186	19	,	,	PUNCT
gujaf-388	186	20	and	and	CCONJ
gujaf-388	186	21	investment	investment	NOUN
gujaf-388	186	22	in	in	ADP
gujaf-388	186	23	non	non	ADJ
gujaf-388	186	24	-	-	ADJ
gujaf-388	186	25	interest	interest	ADJ
gujaf-388	186	26	revenue	revenue	NOUN
gujaf-388	186	27	streams	stream	NOUN
gujaf-388	186	28	.	.	PUNCT
gujaf-388	187	1	a	a	DET
gujaf-388	187	2	three	three	NUM
gujaf-388	187	3	-	-	PUNCT
gujaf-388	187	4	year	year	NOUN
gujaf-388	187	5	strategic	strategic	ADJ
gujaf-388	187	6	plan	plan	NOUN
gujaf-388	187	7	should	should	AUX
gujaf-388	187	8	be	be	AUX
gujaf-388	187	9	developed	develop	VERB
gujaf-388	187	10	by	by	ADP
gujaf-388	187	11	2026	2026	NUM
gujaf-388	187	12	to	to	PART
gujaf-388	187	13	reduce	reduce	VERB
gujaf-388	187	14	dependence	dependence	NOUN
gujaf-388	187	15	on	on	ADP
gujaf-388	187	16	fluctuating	fluctuate	VERB
gujaf-388	187	17	interest	interest	NOUN
gujaf-388	187	18	income	income	NOUN
gujaf-388	187	19	.	.	PUNCT
gujaf-388	188	1	reference	reference	NOUN
gujaf-388	188	2	adebayo	adebayo	PROPN
gujaf-388	188	3	,	,	PUNCT
gujaf-388	188	4	t.	t.	PROPN
gujaf-388	188	5	,	,	PUNCT
gujaf-388	188	6	&	&	CCONJ
gujaf-388	188	7	olayemi	olayemi	PROPN
gujaf-388	188	8	,	,	PUNCT
gujaf-388	188	9	k.	k.	PROPN
gujaf-388	188	10	(	(	PUNCT
gujaf-388	188	11	2022	2022	NUM
gujaf-388	188	12	)	)	PUNCT
gujaf-388	188	13	.	.	PUNCT
gujaf-388	189	1	interest	interest	NOUN
gujaf-388	189	2	rate	rate	NOUN
gujaf-388	189	3	fluctuations	fluctuation	NOUN
gujaf-388	189	4	and	and	CCONJ
gujaf-388	189	5	bank	bank	NOUN
gujaf-388	189	6	profitability	profitability	NOUN
gujaf-388	189	7	:	:	PUNCT
gujaf-388	189	8	evidence	evidence	NOUN
gujaf-388	189	9	from	from	ADP
gujaf-388	189	10	nigerian	nigerian	ADJ
gujaf-388	189	11	deposit	deposit	NOUN
gujaf-388	189	12	money	money	NOUN
gujaf-388	189	13	banks	bank	NOUN
gujaf-388	189	14	.	.	PUNCT
gujaf-388	190	1	journal	journal	PROPN
gujaf-388	190	2	of	of	ADP
gujaf-388	190	3	finance	finance	NOUN
gujaf-388	190	4	and	and	CCONJ
gujaf-388	190	5	banking	banking	NOUN
gujaf-388	190	6	studies	study	NOUN
gujaf-388	190	7	,	,	PUNCT
gujaf-388	190	8	18(2	18(2	NUM
gujaf-388	190	9	)	)	PUNCT
gujaf-388	190	10	,	,	PUNCT
gujaf-388	190	11	112130	112130	NUM
gujaf-388	190	12	.	.	PUNCT
gujaf-388	191	1	bello	bello	PROPN
gujaf-388	191	2	,	,	PUNCT
gujaf-388	191	3	a.	a.	PROPN
gujaf-388	191	4	,	,	PUNCT
gujaf-388	191	5	&	&	CCONJ
gujaf-388	191	6	yusuf	yusuf	PROPN
gujaf-388	191	7	,	,	PUNCT
gujaf-388	191	8	r.	r.	PROPN
gujaf-388	191	9	(	(	PUNCT
gujaf-388	191	10	2022	2022	NUM
gujaf-388	191	11	)	)	PUNCT
gujaf-388	191	12	.	.	PUNCT
gujaf-388	192	1	net	net	ADJ
gujaf-388	192	2	interest	interest	NOUN
gujaf-388	192	3	margin	margin	NOUN
gujaf-388	192	4	and	and	CCONJ
gujaf-388	192	5	bank	bank	NOUN
gujaf-388	192	6	profitability	profitability	NOUN
gujaf-388	192	7	:	:	PUNCT
gujaf-388	192	8	a	a	DET
gujaf-388	192	9	macroeconomic	macroeconomic	ADJ
gujaf-388	192	10	perspective	perspective	NOUN
gujaf-388	192	11	.	.	PUNCT
gujaf-388	193	1	african	african	ADJ
gujaf-388	193	2	journal	journal	PROPN
gujaf-388	193	3	of	of	ADP
gujaf-388	193	4	economic	economic	ADJ
gujaf-388	193	5	research	research	NOUN
gujaf-388	193	6	,	,	PUNCT
gujaf-388	193	7	30(4	30(4	NUM
gujaf-388	193	8	)	)	PUNCT
gujaf-388	193	9	,	,	PUNCT
gujaf-388	193	10	198	198	NUM
gujaf-388	193	11	-	-	SYM
gujaf-388	193	12	215	215	NUM
gujaf-388	193	13	.	.	PUNCT
gujaf-388	194	1	daniel	daniel	PROPN
gujaf-388	194	2	,	,	PUNCT
gujaf-388	194	3	k.	k.	PROPN
gujaf-388	194	4	,	,	PUNCT
gujaf-388	194	5	&	&	CCONJ
gujaf-388	194	6	eze	eze	PROPN
gujaf-388	194	7	,	,	PUNCT
gujaf-388	194	8	m.	m.	NOUN
gujaf-388	194	9	(	(	PUNCT
gujaf-388	194	10	2020	2020	NUM
gujaf-388	194	11	)	)	PUNCT
gujaf-388	194	12	.	.	PUNCT
gujaf-388	195	1	the	the	DET
gujaf-388	195	2	monetary	monetary	ADJ
gujaf-388	195	3	policy	policy	NOUN
gujaf-388	195	4	rate	rate	NOUN
gujaf-388	195	5	and	and	CCONJ
gujaf-388	195	6	financial	financial	ADJ
gujaf-388	195	7	sector	sector	NOUN
gujaf-388	195	8	performance	performance	NOUN
gujaf-388	195	9	in	in	ADP
gujaf-388	195	10	nigeria	nigeria	PROPN
gujaf-388	195	11	.	.	PUNCT
gujaf-388	196	1	international	international	ADJ
gujaf-388	196	2	journal	journal	PROPN
gujaf-388	196	3	of	of	ADP
gujaf-388	196	4	banking	banking	NOUN
gujaf-388	196	5	and	and	CCONJ
gujaf-388	196	6	finance	finance	NOUN
gujaf-388	196	7	,	,	PUNCT
gujaf-388	196	8	25(3	25(3	NUM
gujaf-388	196	9	)	)	PUNCT
gujaf-388	196	10	,	,	PUNCT
gujaf-388	196	11	102	102	NUM
gujaf-388	196	12	-	-	SYM
gujaf-388	196	13	118	118	NUM
gujaf-388	196	14	.	.	PUNCT
gujaf-388	197	1	fatima	fatima	PROPN
gujaf-388	197	2	,	,	PUNCT
gujaf-388	197	3	s.	s.	PROPN
gujaf-388	197	4	,	,	PUNCT
gujaf-388	197	5	&	&	CCONJ
gujaf-388	197	6	ahmed	ahmed	PROPN
gujaf-388	197	7	,	,	PUNCT
gujaf-388	197	8	l.	l.	PROPN
gujaf-388	197	9	(	(	PUNCT
gujaf-388	197	10	2022	2022	NUM
gujaf-388	197	11	)	)	PUNCT
gujaf-388	197	12	.	.	PUNCT
gujaf-388	198	1	the	the	DET
gujaf-388	198	2	impact	impact	NOUN
gujaf-388	198	3	of	of	ADP
gujaf-388	198	4	interest	interest	NOUN
gujaf-388	198	5	rate	rate	NOUN
gujaf-388	198	6	volatility	volatility	NOUN
gujaf-388	198	7	on	on	ADP
gujaf-388	198	8	bank	bank	NOUN
gujaf-388	198	9	earnings	earning	NOUN
gujaf-388	198	10	.	.	PUNCT
gujaf-388	199	1	economic	economic	ADJ
gujaf-388	199	2	policy	policy	NOUN
gujaf-388	199	3	review	review	NOUN
gujaf-388	199	4	,	,	PUNCT
gujaf-388	199	5	21(1	21(1	NUM
gujaf-388	199	6	)	)	PUNCT
gujaf-388	199	7	,	,	PUNCT
gujaf-388	199	8	89	89	NUM
gujaf-388	199	9	-	-	SYM
gujaf-388	199	10	105	105	NUM
gujaf-388	199	11	.	.	PUNCT
gujaf-388	200	1	haruna	haruna	PROPN
gujaf-388	200	2	,	,	PUNCT
gujaf-388	200	3	g.	g.	PROPN
gujaf-388	200	4	,	,	PUNCT
gujaf-388	200	5	&	&	CCONJ
gujaf-388	200	6	abdullahi	abdullahi	PROPN
gujaf-388	200	7	,	,	PUNCT
gujaf-388	200	8	t.	t.	PROPN
gujaf-388	200	9	(	(	PUNCT
gujaf-388	200	10	2023	2023	NUM
gujaf-388	200	11	)	)	PUNCT
gujaf-388	200	12	.	.	PUNCT
gujaf-388	201	1	loan	loan	NOUN
gujaf-388	201	2	portfolio	portfolio	NOUN
gujaf-388	201	3	management	management	NOUN
gujaf-388	201	4	and	and	CCONJ
gujaf-388	201	5	interest	interest	NOUN
gujaf-388	201	6	rate	rate	NOUN
gujaf-388	201	7	risk	risk	NOUN
gujaf-388	201	8	in	in	ADP
gujaf-388	201	9	nigerian	nigerian	ADJ
gujaf-388	201	10	banks	bank	NOUN
gujaf-388	201	11	.	.	PUNCT
gujaf-388	202	1	journal	journal	NOUN
gujaf-388	202	2	of	of	ADP
gujaf-388	202	3	banking	banking	NOUN
gujaf-388	202	4	regulations	regulation	NOUN
gujaf-388	202	5	,	,	PUNCT
gujaf-388	202	6	19(2	19(2	NUM
gujaf-388	202	7	)	)	PUNCT
gujaf-388	202	8	,	,	PUNCT
gujaf-388	202	9	245	245	NUM
gujaf-388	202	10	-	-	SYM
gujaf-388	202	11	263	263	NUM
gujaf-388	202	12	.	.	PUNCT
gujaf-388	203	1	okonkwo	okonkwo	PROPN
gujaf-388	203	2	,	,	PUNCT
gujaf-388	203	3	c.	c.	PROPN
gujaf-388	203	4	,	,	PUNCT
gujaf-388	203	5	adeyemi	adeyemi	ADV
gujaf-388	203	6	,	,	PUNCT
gujaf-388	203	7	p.	p.	NOUN
gujaf-388	203	8	,	,	PUNCT
gujaf-388	203	9	&	&	CCONJ
gujaf-388	203	10	ojo	ojo	NOUN
gujaf-388	203	11	,	,	PUNCT
gujaf-388	203	12	m.	m.	NOUN
gujaf-388	203	13	(	(	PUNCT
gujaf-388	203	14	2023	2023	NUM
gujaf-388	203	15	)	)	PUNCT
gujaf-388	203	16	.	.	PUNCT
gujaf-388	204	1	return	return	VERB
gujaf-388	204	2	on	on	ADP
gujaf-388	204	3	equity	equity	NOUN
gujaf-388	204	4	as	as	ADP
gujaf-388	204	5	a	a	DET
gujaf-388	204	6	measure	measure	NOUN
gujaf-388	204	7	of	of	ADP
gujaf-388	204	8	bank	bank	NOUN
gujaf-388	204	9	performance	performance	NOUN
gujaf-388	204	10	:	:	PUNCT
gujaf-388	204	11	a	a	DET
gujaf-388	204	12	nigerian	nigerian	ADJ
gujaf-388	204	13	perspective	perspective	NOUN
gujaf-388	204	14	.	.	PUNCT
gujaf-388	205	1	west	west	PROPN
gujaf-388	205	2	african	african	PROPN
gujaf-388	205	3	economic	economic	PROPN
gujaf-388	205	4	review	review	PROPN
gujaf-388	205	5	,	,	PUNCT
gujaf-388	205	6	22(1	22(1	NUM
gujaf-388	205	7	)	)	PUNCT
gujaf-388	205	8	,	,	PUNCT
gujaf-388	205	9	78	78	NUM
gujaf-388	205	10	-	-	SYM
gujaf-388	205	11	94	94	NUM
gujaf-388	205	12	.	.	PUNCT
gujaf-388	206	1	gusau	gusau	PROPN
gujaf-388	206	2	journal	journal	PROPN
gujaf-388	206	3	of	of	ADP
gujaf-388	206	4	accounting	accounting	NOUN
gujaf-388	206	5	and	and	CCONJ
gujaf-388	206	6	finance	finance	NOUN
gujaf-388	206	7	,	,	PUNCT
gujaf-388	206	8	vol.6	vol.6	PROPN
gujaf-388	206	9	,	,	PUNCT
gujaf-388	206	10	issue	issue	NOUN
gujaf-388	206	11	1	1	NUM
gujaf-388	206	12	,	,	PUNCT
gujaf-388	206	13	april	april	PROPN
gujaf-388	206	14	,	,	PUNCT
gujaf-388	206	15	2025	2025	NUM
gujaf-388	206	16	344	344	NUM
gujaf-388	206	17	olalekan	olalekan	ADJ
gujaf-388	206	18	,	,	PUNCT
gujaf-388	206	19	f.	f.	PROPN
gujaf-388	206	20	,	,	PUNCT
gujaf-388	206	21	&	&	CCONJ
gujaf-388	206	22	adegbite	adegbite	PROPN
gujaf-388	206	23	,	,	PUNCT
gujaf-388	206	24	s.	s.	PROPN
gujaf-388	206	25	(	(	PUNCT
gujaf-388	206	26	2021	2021	NUM
gujaf-388	206	27	)	)	PUNCT
gujaf-388	206	28	.	.	PUNCT
gujaf-388	207	1	profitability	profitability	NOUN
gujaf-388	207	2	determinants	determinant	NOUN
gujaf-388	207	3	in	in	ADP
gujaf-388	207	4	the	the	DET
gujaf-388	207	5	nigerian	nigerian	ADJ
gujaf-388	207	6	banking	banking	NOUN
gujaf-388	207	7	sector	sector	NOUN
gujaf-388	207	8	:	:	PUNCT
gujaf-388	207	9	an	an	DET
gujaf-388	207	10	empirical	empirical	ADJ
gujaf-388	207	11	review	review	NOUN
gujaf-388	207	12	.	.	PUNCT
gujaf-388	208	1	african	african	ADJ
gujaf-388	208	2	journal	journal	PROPN
gujaf-388	208	3	of	of	ADP
gujaf-388	208	4	business	business	NOUN
gujaf-388	208	5	and	and	CCONJ
gujaf-388	208	6	finance	finance	NOUN
gujaf-388	208	7	,	,	PUNCT
gujaf-388	208	8	15(4	15(4	NUM
gujaf-388	208	9	)	)	PUNCT
gujaf-388	208	10	,	,	PUNCT
gujaf-388	208	11	234	234	NUM
gujaf-388	208	12	-	-	SYM
gujaf-388	208	13	250	250	NUM
gujaf-388	208	14	.	.	PUNCT
gujaf-388	209	1	adebayo	adebayo	PROPN
gujaf-388	209	2	,	,	PUNCT
gujaf-388	209	3	t.	t.	PROPN
gujaf-388	209	4	,	,	PUNCT
gujaf-388	209	5	&	&	CCONJ
gujaf-388	209	6	olayemi	olayemi	PROPN
gujaf-388	209	7	,	,	PUNCT
gujaf-388	209	8	k.	k.	PROPN
gujaf-388	209	9	(	(	PUNCT
gujaf-388	209	10	2022	2022	NUM
gujaf-388	209	11	)	)	PUNCT
gujaf-388	209	12	.	.	PUNCT
gujaf-388	210	1	interest	interest	NOUN
gujaf-388	210	2	rate	rate	NOUN
gujaf-388	210	3	fluctuations	fluctuation	NOUN
gujaf-388	210	4	and	and	CCONJ
gujaf-388	210	5	bank	bank	NOUN
gujaf-388	210	6	profitability	profitability	NOUN
gujaf-388	210	7	:	:	PUNCT
gujaf-388	210	8	evidence	evidence	NOUN
gujaf-388	210	9	from	from	ADP
gujaf-388	210	10	nigerian	nigerian	ADJ
gujaf-388	210	11	deposit	deposit	NOUN
gujaf-388	210	12	money	money	NOUN
gujaf-388	210	13	banks	bank	NOUN
gujaf-388	210	14	.	.	PUNCT
gujaf-388	211	1	journal	journal	PROPN
gujaf-388	211	2	of	of	ADP
gujaf-388	211	3	finance	finance	NOUN
gujaf-388	211	4	and	and	CCONJ
gujaf-388	211	5	banking	banking	NOUN
gujaf-388	211	6	studies	study	NOUN
gujaf-388	211	7	,	,	PUNCT
gujaf-388	211	8	18(2	18(2	NUM
gujaf-388	211	9	)	)	PUNCT
gujaf-388	211	10	,	,	PUNCT
gujaf-388	211	11	112130	112130	NUM
gujaf-388	211	12	.	.	PUNCT
gujaf-388	212	1	bello	bello	PROPN
gujaf-388	212	2	,	,	PUNCT
gujaf-388	212	3	a.	a.	PROPN
gujaf-388	212	4	,	,	PUNCT
gujaf-388	212	5	&	&	CCONJ
gujaf-388	212	6	yusuf	yusuf	PROPN
gujaf-388	212	7	,	,	PUNCT
gujaf-388	212	8	r.	r.	PROPN
gujaf-388	212	9	(	(	PUNCT
gujaf-388	212	10	2022	2022	NUM
gujaf-388	212	11	)	)	PUNCT
gujaf-388	212	12	.	.	PUNCT
gujaf-388	213	1	net	net	ADJ
gujaf-388	213	2	interest	interest	NOUN
gujaf-388	213	3	margin	margin	NOUN
gujaf-388	213	4	and	and	CCONJ
gujaf-388	213	5	bank	bank	NOUN
gujaf-388	213	6	profitability	profitability	NOUN
gujaf-388	213	7	:	:	PUNCT
gujaf-388	213	8	a	a	DET
gujaf-388	213	9	macroeconomic	macroeconomic	ADJ
gujaf-388	213	10	perspective	perspective	NOUN
gujaf-388	213	11	.	.	PUNCT
gujaf-388	214	1	african	african	ADJ
gujaf-388	214	2	journal	journal	PROPN
gujaf-388	214	3	of	of	ADP
gujaf-388	214	4	economic	economic	ADJ
gujaf-388	214	5	research	research	NOUN
gujaf-388	214	6	,	,	PUNCT
gujaf-388	214	7	30(4	30(4	NUM
gujaf-388	214	8	)	)	PUNCT
gujaf-388	214	9	,	,	PUNCT
gujaf-388	214	10	198	198	NUM
gujaf-388	214	11	-	-	SYM
gujaf-388	214	12	215	215	NUM
gujaf-388	214	13	.	.	PUNCT
gujaf-388	215	1	daniel	daniel	PROPN
gujaf-388	215	2	,	,	PUNCT
gujaf-388	215	3	k.	k.	PROPN
gujaf-388	215	4	,	,	PUNCT
gujaf-388	215	5	&	&	CCONJ
gujaf-388	215	6	eze	eze	PROPN
gujaf-388	215	7	,	,	PUNCT
gujaf-388	215	8	m.	m.	NOUN
gujaf-388	215	9	(	(	PUNCT
gujaf-388	215	10	2020	2020	NUM
gujaf-388	215	11	)	)	PUNCT
gujaf-388	215	12	.	.	PUNCT
gujaf-388	216	1	the	the	DET
gujaf-388	216	2	monetary	monetary	ADJ
gujaf-388	216	3	policy	policy	NOUN
gujaf-388	216	4	rate	rate	NOUN
gujaf-388	216	5	and	and	CCONJ
gujaf-388	216	6	financial	financial	ADJ
gujaf-388	216	7	sector	sector	NOUN
gujaf-388	216	8	performance	performance	NOUN
gujaf-388	216	9	in	in	ADP
gujaf-388	216	10	nigeria	nigeria	PROPN
gujaf-388	216	11	.	.	PUNCT
gujaf-388	217	1	international	international	ADJ
gujaf-388	217	2	journal	journal	PROPN
gujaf-388	217	3	of	of	ADP
gujaf-388	217	4	banking	banking	NOUN
gujaf-388	217	5	and	and	CCONJ
gujaf-388	217	6	finance	finance	NOUN
gujaf-388	217	7	,	,	PUNCT
gujaf-388	217	8	25(3	25(3	NUM
gujaf-388	217	9	)	)	PUNCT
gujaf-388	217	10	,	,	PUNCT
gujaf-388	217	11	102	102	NUM
gujaf-388	217	12	-	-	SYM
gujaf-388	217	13	118	118	NUM
gujaf-388	217	14	.	.	PUNCT
gujaf-388	218	1	fatima	fatima	PROPN
gujaf-388	218	2	,	,	PUNCT
gujaf-388	218	3	s.	s.	PROPN
gujaf-388	218	4	,	,	PUNCT
gujaf-388	218	5	&	&	CCONJ
gujaf-388	218	6	ahmed	ahmed	PROPN
gujaf-388	218	7	,	,	PUNCT
gujaf-388	218	8	l.	l.	PROPN
gujaf-388	218	9	(	(	PUNCT
gujaf-388	218	10	2022	2022	NUM
gujaf-388	218	11	)	)	PUNCT
gujaf-388	218	12	.	.	PUNCT
gujaf-388	219	1	the	the	DET
gujaf-388	219	2	impact	impact	NOUN
gujaf-388	219	3	of	of	ADP
gujaf-388	219	4	interest	interest	NOUN
gujaf-388	219	5	rate	rate	NOUN
gujaf-388	219	6	volatility	volatility	NOUN
gujaf-388	219	7	on	on	ADP
gujaf-388	219	8	bank	bank	NOUN
gujaf-388	219	9	earnings	earning	NOUN
gujaf-388	219	10	.	.	PUNCT
gujaf-388	220	1	economic	economic	ADJ
gujaf-388	220	2	policy	policy	NOUN
gujaf-388	220	3	review	review	NOUN
gujaf-388	220	4	,	,	PUNCT
gujaf-388	220	5	21(1	21(1	NUM
gujaf-388	220	6	)	)	PUNCT
gujaf-388	220	7	,	,	PUNCT
gujaf-388	220	8	89	89	NUM
gujaf-388	220	9	-	-	SYM
gujaf-388	220	10	105	105	NUM
gujaf-388	220	11	.	.	PUNCT
gujaf-388	221	1	haruna	haruna	PROPN
gujaf-388	221	2	,	,	PUNCT
gujaf-388	221	3	g.	g.	PROPN
gujaf-388	221	4	,	,	PUNCT
gujaf-388	221	5	&	&	CCONJ
gujaf-388	221	6	abdullahi	abdullahi	PROPN
gujaf-388	221	7	,	,	PUNCT
gujaf-388	221	8	t.	t.	PROPN
gujaf-388	221	9	(	(	PUNCT
gujaf-388	221	10	2023	2023	NUM
gujaf-388	221	11	)	)	PUNCT
gujaf-388	221	12	.	.	PUNCT
gujaf-388	222	1	loan	loan	NOUN
gujaf-388	222	2	portfolio	portfolio	NOUN
gujaf-388	222	3	management	management	NOUN
gujaf-388	222	4	and	and	CCONJ
gujaf-388	222	5	interest	interest	NOUN
gujaf-388	222	6	rate	rate	NOUN
gujaf-388	222	7	risk	risk	NOUN
gujaf-388	222	8	in	in	ADP
gujaf-388	222	9	nigerian	nigerian	ADJ
gujaf-388	222	10	banks	bank	NOUN
gujaf-388	222	11	.	.	PUNCT
gujaf-388	223	1	journal	journal	NOUN
gujaf-388	223	2	of	of	ADP
gujaf-388	223	3	banking	banking	NOUN
gujaf-388	223	4	regulations	regulation	NOUN
gujaf-388	223	5	,	,	PUNCT
gujaf-388	223	6	19(2	19(2	NUM
gujaf-388	223	7	)	)	PUNCT
gujaf-388	223	8	,	,	PUNCT
gujaf-388	223	9	245	245	NUM
gujaf-388	223	10	-	-	SYM
gujaf-388	223	11	263	263	NUM
gujaf-388	223	12	.	.	PUNCT
gujaf-388	224	1	okonkwo	okonkwo	PROPN
gujaf-388	224	2	,	,	PUNCT
gujaf-388	224	3	c.	c.	PROPN
gujaf-388	224	4	,	,	PUNCT
gujaf-388	224	5	adeyemi	adeyemi	ADV
gujaf-388	224	6	,	,	PUNCT
gujaf-388	224	7	p.	p.	NOUN
gujaf-388	224	8	,	,	PUNCT
gujaf-388	224	9	&	&	CCONJ
gujaf-388	224	10	ojo	ojo	NOUN
gujaf-388	224	11	,	,	PUNCT
gujaf-388	224	12	m.	m.	NOUN
gujaf-388	224	13	(	(	PUNCT
gujaf-388	224	14	2023	2023	NUM
gujaf-388	224	15	)	)	PUNCT
gujaf-388	224	16	.	.	PUNCT
gujaf-388	225	1	return	return	VERB
gujaf-388	225	2	on	on	ADP
gujaf-388	225	3	equity	equity	NOUN
gujaf-388	225	4	as	as	ADP
gujaf-388	225	5	a	a	DET
gujaf-388	225	6	measure	measure	NOUN
gujaf-388	225	7	of	of	ADP
gujaf-388	225	8	bank	bank	NOUN
gujaf-388	225	9	performance	performance	NOUN
gujaf-388	225	10	:	:	PUNCT
gujaf-388	225	11	a	a	DET
gujaf-388	225	12	nigerian	nigerian	ADJ
gujaf-388	225	13	perspective	perspective	NOUN
gujaf-388	225	14	.	.	PUNCT
gujaf-388	226	1	west	west	PROPN
gujaf-388	226	2	african	african	PROPN
gujaf-388	226	3	economic	economic	PROPN
gujaf-388	226	4	review	review	PROPN
gujaf-388	226	5	,	,	PUNCT
gujaf-388	226	6	22(1	22(1	NUM
gujaf-388	226	7	)	)	PUNCT
gujaf-388	226	8	,	,	PUNCT
gujaf-388	226	9	78	78	NUM
gujaf-388	226	10	-	-	SYM
gujaf-388	226	11	94	94	NUM
gujaf-388	226	12	.	.	PUNCT