id	sid	tid	token	lemma	pos
gujaf-412	1	1	microsoft	microsoft	PROPN
gujaf-412	1	2	word	word	NOUN
gujaf-412	1	3	upload	upload	VERB
gujaf-412	1	4	to	to	ADP
gujaf-412	1	5	me	i	PRON
gujaf-412	1	6	hassan	hassan	ADJ
gujaf-412	1	7	gujaf	gujaf	NOUN
gujaf-412	1	8	vol	vol	NOUN
gujaf-412	1	9	6	6	NUM
gujaf-412	1	10	issue	issue	NOUN
gujaf-412	1	11	2	2	NUM
gujaf-412	1	12	april	april	PROPN
gujaf-412	1	13	mr	mr	PROPN
gujaf-412	1	14	hassan	hassan	PROPN
gujaf-412	1	15	2222[1	2222[1	NUM
gujaf-412	1	16	]	]	X
gujaf-412	1	17	gusau	gusau	ADJ
gujaf-412	1	18	journal	journal	NOUN
gujaf-412	1	19	of	of	ADP
gujaf-412	1	20	accounting	accounting	NOUN
gujaf-412	1	21	and	and	CCONJ
gujaf-412	1	22	finance	finance	NOUN
gujaf-412	1	23	,	,	PUNCT
gujaf-412	1	24	vol.6	vol.6	PROPN
gujaf-412	1	25	,	,	PUNCT
gujaf-412	1	26	issue	issue	NOUN
gujaf-412	1	27	2	2	NUM
gujaf-412	1	28	,	,	PUNCT
gujaf-412	1	29	april	april	PROPN
gujaf-412	1	30	,	,	PUNCT
gujaf-412	1	31	2025	2025	NUM
gujaf-412	1	32	i	i	PRON
gujaf-412	1	33	gusau	gusau	PROPN
gujaf-412	1	34	journal	journal	NOUN
gujaf-412	1	35	of	of	ADP
gujaf-412	1	36	accounting	accounting	NOUN
gujaf-412	1	37	and	and	CCONJ
gujaf-412	1	38	finance	finance	NOUN
gujaf-412	1	39	(	(	PUNCT
gujaf-412	1	40	gujaf	gujaf	NOUN
gujaf-412	1	41	)	)	PUNCT
gujaf-412	1	42	vol	vol	NOUN
gujaf-412	1	43	.	.	NOUN
gujaf-412	2	1	6	6	NUM
gujaf-412	2	2	issue	issue	NOUN
gujaf-412	2	3	1	1	NUM
gujaf-412	2	4	,	,	PUNCT
gujaf-412	2	5	april	april	PROPN
gujaf-412	2	6	,	,	PUNCT
gujaf-412	2	7	2025	2025	NUM
gujaf-412	2	8	issn	issn	NOUN
gujaf-412	2	9	:	:	PUNCT
gujaf-412	2	10	2756	2756	NUM
gujaf-412	2	11	-	-	PUNCT
gujaf-412	2	12	665x	665x	NOUN
gujaf-412	2	13	a	a	DET
gujaf-412	2	14	publication	publication	NOUN
gujaf-412	2	15	of	of	ADP
gujaf-412	2	16	department	department	NOUN
gujaf-412	2	17	of	of	ADP
gujaf-412	2	18	accounting	accounting	NOUN
gujaf-412	2	19	and	and	CCONJ
gujaf-412	2	20	finance	finance	NOUN
gujaf-412	2	21	,	,	PUNCT
gujaf-412	2	22	faculty	faculty	NOUN
gujaf-412	2	23	of	of	ADP
gujaf-412	2	24	management	management	NOUN
gujaf-412	2	25	and	and	CCONJ
gujaf-412	2	26	social	social	ADJ
gujaf-412	2	27	sciences	science	NOUN
gujaf-412	2	28	,	,	PUNCT
gujaf-412	2	29	federal	federal	ADJ
gujaf-412	2	30	university	university	NOUN
gujaf-412	2	31	gusau	gusau	NOUN
gujaf-412	2	32	,	,	PUNCT
gujaf-412	2	33	zamfara	zamfara	PROPN
gujaf-412	2	34	state	state	PROPN
gujaf-412	2	35	-nigeria	-nigeria	PROPN
gujaf-412	2	36	©	©	PROPN
gujaf-412	2	37	department	department	NOUN
gujaf-412	2	38	of	of	ADP
gujaf-412	2	39	accounting	accounting	NOUN
gujaf-412	2	40	and	and	CCONJ
gujaf-412	2	41	finance	finance	NOUN
gujaf-412	2	42	vol	vol	NOUN
gujaf-412	2	43	.	.	PROPN
gujaf-412	2	44	6	6	NUM
gujaf-412	2	45	issue	issue	NOUN
gujaf-412	2	46	1	1	NUM
gujaf-412	2	47	april	april	PROPN
gujaf-412	2	48	,	,	PUNCT
gujaf-412	2	49	2025	2025	NUM
gujaf-412	2	50	issn	issn	NOUN
gujaf-412	2	51	:	:	PUNCT
gujaf-412	2	52	2756	2756	NUM
gujaf-412	2	53	-	-	PUNCT
gujaf-412	2	54	665x	665x	NOUN
gujaf-412	2	55	a	a	DET
gujaf-412	2	56	publication	publication	NOUN
gujaf-412	2	57	of	of	ADP
gujaf-412	2	58	department	department	NOUN
gujaf-412	2	59	of	of	ADP
gujaf-412	2	60	accounting	accounting	NOUN
gujaf-412	2	61	and	and	CCONJ
gujaf-412	2	62	finance	finance	NOUN
gujaf-412	2	63	,	,	PUNCT
gujaf-412	2	64	faculty	faculty	NOUN
gujaf-412	2	65	of	of	ADP
gujaf-412	2	66	management	management	NOUN
gujaf-412	2	67	and	and	CCONJ
gujaf-412	2	68	social	social	ADJ
gujaf-412	2	69	sciences	science	NOUN
gujaf-412	2	70	,	,	PUNCT
gujaf-412	2	71	federal	federal	ADJ
gujaf-412	2	72	university	university	NOUN
gujaf-412	2	73	gusau	gusau	NOUN
gujaf-412	2	74	,	,	PUNCT
gujaf-412	2	75	zamfara	zamfara	PROPN
gujaf-412	2	76	state	state	PROPN
gujaf-412	2	77	-nigeria	-nigeria	PROPN
gujaf-412	2	78	gusau	gusau	ADJ
gujaf-412	2	79	journal	journal	NOUN
gujaf-412	2	80	of	of	ADP
gujaf-412	2	81	accounting	accounting	NOUN
gujaf-412	2	82	and	and	CCONJ
gujaf-412	2	83	finance	finance	NOUN
gujaf-412	2	84	,	,	PUNCT
gujaf-412	2	85	vol.6	vol.6	PROPN
gujaf-412	2	86	,	,	PUNCT
gujaf-412	2	87	issue	issue	NOUN
gujaf-412	2	88	2	2	NUM
gujaf-412	2	89	,	,	PUNCT
gujaf-412	2	90	april	april	PROPN
gujaf-412	2	91	,	,	PUNCT
gujaf-412	2	92	2025	2025	NUM
gujaf-412	2	93	ii	ii	NOUN
gujaf-412	2	94	all	all	DET
gujaf-412	2	95	rights	right	NOUN
gujaf-412	2	96	reserved	reserve	VERB
gujaf-412	2	97	except	except	SCONJ
gujaf-412	2	98	for	for	ADP
gujaf-412	2	99	academic	academic	ADJ
gujaf-412	2	100	purposes	purpose	NOUN
gujaf-412	2	101	no	no	DET
gujaf-412	2	102	part	part	NOUN
gujaf-412	2	103	or	or	CCONJ
gujaf-412	2	104	whole	whole	NOUN
gujaf-412	2	105	of	of	ADP
gujaf-412	2	106	this	this	DET
gujaf-412	2	107	publication	publication	NOUN
gujaf-412	2	108	is	be	AUX
gujaf-412	2	109	allowed	allow	VERB
gujaf-412	2	110	to	to	PART
gujaf-412	2	111	be	be	AUX
gujaf-412	2	112	reproduced	reproduce	VERB
gujaf-412	2	113	,	,	PUNCT
gujaf-412	2	114	stored	store	VERB
gujaf-412	2	115	in	in	ADP
gujaf-412	2	116	a	a	DET
gujaf-412	2	117	retrieval	retrieval	NOUN
gujaf-412	2	118	system	system	NOUN
gujaf-412	2	119	or	or	CCONJ
gujaf-412	2	120	transmitted	transmit	VERB
gujaf-412	2	121	in	in	ADP
gujaf-412	2	122	any	any	DET
gujaf-412	2	123	form	form	NOUN
gujaf-412	2	124	or	or	CCONJ
gujaf-412	2	125	by	by	ADP
gujaf-412	2	126	any	any	DET
gujaf-412	2	127	means	mean	NOUN
gujaf-412	2	128	be	be	AUX
gujaf-412	2	129	it	it	PRON
gujaf-412	2	130	mechanical	mechanical	ADJ
gujaf-412	2	131	,	,	PUNCT
gujaf-412	2	132	electrical	electrical	ADJ
gujaf-412	2	133	,	,	PUNCT
gujaf-412	2	134	photocopying	photocopying	NOUN
gujaf-412	2	135	,	,	PUNCT
gujaf-412	2	136	recording	recording	NOUN
gujaf-412	2	137	or	or	CCONJ
gujaf-412	2	138	otherwise	otherwise	ADV
gujaf-412	2	139	,	,	PUNCT
gujaf-412	2	140	without	without	ADP
gujaf-412	2	141	prior	prior	ADJ
gujaf-412	2	142	permission	permission	NOUN
gujaf-412	2	143	of	of	ADP
gujaf-412	2	144	the	the	DET
gujaf-412	2	145	copyright	copyright	NOUN
gujaf-412	2	146	owner	owner	NOUN
gujaf-412	2	147	.	.	PUNCT
gujaf-412	3	1	published	publish	VERB
gujaf-412	3	2	and	and	CCONJ
gujaf-412	3	3	printed	print	VERB
gujaf-412	3	4	by	by	ADP
gujaf-412	3	5	:	:	PUNCT
gujaf-412	3	6	ahmadu	ahmadu	PROPN
gujaf-412	3	7	bello	bello	PROPN
gujaf-412	3	8	university	university	PROPN
gujaf-412	3	9	press	press	NOUN
gujaf-412	3	10	limited	limit	VERB
gujaf-412	3	11	,	,	PUNCT
gujaf-412	3	12	zaria	zaria	PROPN
gujaf-412	3	13	kaduna	kaduna	PROPN
gujaf-412	3	14	state	state	PROPN
gujaf-412	3	15	,	,	PUNCT
gujaf-412	3	16	nigeria	nigeria	PROPN
gujaf-412	3	17	.	.	PUNCT
gujaf-412	4	1	tel	tel	ADP
gujaf-412	4	2	:	:	PUNCT
gujaf-412	4	3	08065949711	08065949711	NUM
gujaf-412	4	4	,	,	PUNCT
gujaf-412	4	5	069	069	NUM
gujaf-412	4	6	-	-	SYM
gujaf-412	4	7	879121	879121	NUM
gujaf-412	4	8	e	e	NOUN
gujaf-412	4	9	-	-	NOUN
gujaf-412	4	10	mail	mail	NOUN
gujaf-412	4	11	:	:	PUNCT
gujaf-412	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-412	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-412	5	1	website	website	NOUN
gujaf-412	5	2	:	:	PUNCT
gujaf-412	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-412	5	4	gusau	gusau	ADJ
gujaf-412	5	5	journal	journal	NOUN
gujaf-412	5	6	of	of	ADP
gujaf-412	5	7	accounting	accounting	NOUN
gujaf-412	5	8	and	and	CCONJ
gujaf-412	5	9	finance	finance	NOUN
gujaf-412	5	10	,	,	PUNCT
gujaf-412	5	11	vol.6	vol.6	PROPN
gujaf-412	5	12	,	,	PUNCT
gujaf-412	5	13	issue	issue	NOUN
gujaf-412	5	14	2	2	NUM
gujaf-412	5	15	,	,	PUNCT
gujaf-412	5	16	april	april	PROPN
gujaf-412	5	17	,	,	PUNCT
gujaf-412	5	18	2025	2025	NUM
gujaf-412	5	19	iii	iii	NUM
gujaf-412	5	20	editorial	editorial	PROPN
gujaf-412	5	21	board	board	NOUN
gujaf-412	5	22	editor	editor	NOUN
gujaf-412	5	23	-	-	PUNCT
gujaf-412	5	24	in	in	ADP
gujaf-412	5	25	-	-	PUNCT
gujaf-412	5	26	chief	chief	NOUN
gujaf-412	5	27	:	:	PUNCT
gujaf-412	5	28	prof	prof	PROPN
gujaf-412	5	29	.	.	PUNCT
gujaf-412	5	30	shehu	shehu	PROPN
gujaf-412	5	31	usman	usman	PROPN
gujaf-412	5	32	hassan	hassan	PROPN
gujaf-412	5	33	department	department	PROPN
gujaf-412	5	34	of	of	ADP
gujaf-412	5	35	accounting	accounting	PROPN
gujaf-412	5	36	,	,	PUNCT
gujaf-412	5	37	federal	federal	ADJ
gujaf-412	5	38	university	university	PROPN
gujaf-412	5	39	of	of	ADP
gujaf-412	5	40	kashere	kashere	PROPN
gujaf-412	5	41	,	,	PUNCT
gujaf-412	5	42	gombe	gombe	ADJ
gujaf-412	5	43	state	state	NOUN
gujaf-412	5	44	.	.	PUNCT
gujaf-412	6	1	associate	associate	NOUN
gujaf-412	6	2	editor	editor	NOUN
gujaf-412	6	3	:	:	PUNCT
gujaf-412	6	4	dr	dr	PROPN
gujaf-412	6	5	.	.	PROPN
gujaf-412	6	6	muhammad	muhammad	PROPN
gujaf-412	6	7	mustapha	mustapha	PROPN
gujaf-412	6	8	bagudo	bagudo	PROPN
gujaf-412	6	9	department	department	PROPN
gujaf-412	6	10	of	of	ADP
gujaf-412	6	11	accounting	accounting	PROPN
gujaf-412	6	12	,	,	PUNCT
gujaf-412	6	13	ahmadu	ahmadu	PROPN
gujaf-412	6	14	bello	bello	PROPN
gujaf-412	6	15	university	university	PROPN
gujaf-412	6	16	zaria	zaria	PROPN
gujaf-412	6	17	,	,	PUNCT
gujaf-412	6	18	kaduna	kaduna	PROPN
gujaf-412	6	19	state	state	PROPN
gujaf-412	6	20	.	.	PUNCT
gujaf-412	7	1	managing	manage	VERB
gujaf-412	7	2	editor	editor	NOUN
gujaf-412	7	3	:	:	PUNCT
gujaf-412	7	4	dr	dr	PROPN
gujaf-412	7	5	.	.	PROPN
gujaf-412	7	6	umar	umar	PROPN
gujaf-412	7	7	farouk	farouk	PROPN
gujaf-412	7	8	abdulkarim	abdulkarim	PROPN
gujaf-412	7	9	department	department	PROPN
gujaf-412	7	10	of	of	ADP
gujaf-412	7	11	accounting	accounting	NOUN
gujaf-412	7	12	and	and	CCONJ
gujaf-412	7	13	finance	finance	NOUN
gujaf-412	7	14	,	,	PUNCT
gujaf-412	7	15	federal	federal	ADJ
gujaf-412	7	16	university	university	NOUN
gujaf-412	7	17	gusau	gusau	PROPN
gujaf-412	7	18	,	,	PUNCT
gujaf-412	7	19	zamfara	zamfara	PROPN
gujaf-412	7	20	state	state	PROPN
gujaf-412	7	21	.	.	PUNCT
gujaf-412	8	1	editorial	editorial	PROPN
gujaf-412	8	2	board	board	NOUN
gujaf-412	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-412	8	4	modu	modu	PROPN
gujaf-412	8	5	kumshe	kumshe	PROPN
gujaf-412	8	6	department	department	PROPN
gujaf-412	8	7	of	of	ADP
gujaf-412	8	8	accounting	accounting	PROPN
gujaf-412	8	9	,	,	PUNCT
gujaf-412	8	10	university	university	NOUN
gujaf-412	8	11	of	of	ADP
gujaf-412	8	12	maiduguri	maiduguri	PROPN
gujaf-412	8	13	,	,	PUNCT
gujaf-412	8	14	borno	borno	PROPN
gujaf-412	8	15	state	state	PROPN
gujaf-412	8	16	.	.	PUNCT
gujaf-412	9	1	prof	prof	PROPN
gujaf-412	9	2	ugochukwu	ugochukwu	PROPN
gujaf-412	9	3	c.	c.	PROPN
gujaf-412	9	4	nzewi	nzewi	VERB
gujaf-412	9	5	department	department	PROPN
gujaf-412	9	6	of	of	ADP
gujaf-412	9	7	accounting	accounting	PROPN
gujaf-412	9	8	,	,	PUNCT
gujaf-412	9	9	paul	paul	PROPN
gujaf-412	9	10	university	university	PROPN
gujaf-412	9	11	awka	awka	NOUN
gujaf-412	9	12	,	,	PUNCT
gujaf-412	9	13	anambra	anambra	PROPN
gujaf-412	9	14	state	state	PROPN
gujaf-412	9	15	.	.	PUNCT
gujaf-412	10	1	prof	prof	PROPN
gujaf-412	10	2	kabir	kabir	PROPN
gujaf-412	10	3	tahir	tahir	PROPN
gujaf-412	10	4	hamid	hamid	PROPN
gujaf-412	10	5	department	department	PROPN
gujaf-412	10	6	of	of	ADP
gujaf-412	10	7	accounting	accounting	PROPN
gujaf-412	10	8	,	,	PUNCT
gujaf-412	10	9	bayero	bayero	PROPN
gujaf-412	10	10	university	university	PROPN
gujaf-412	10	11	,	,	PUNCT
gujaf-412	10	12	kano	kano	PROPN
gujaf-412	10	13	,	,	PUNCT
gujaf-412	10	14	kano	kano	PROPN
gujaf-412	10	15	state	state	PROPN
gujaf-412	10	16	.	.	PUNCT
gujaf-412	11	1	prof	prof	PROPN
gujaf-412	11	2	.	.	PUNCT
gujaf-412	12	1	ekoja	ekoja	PROPN
gujaf-412	12	2	b.	b.	PROPN
gujaf-412	12	3	ekoja	ekoja	PROPN
gujaf-412	12	4	department	department	PROPN
gujaf-412	12	5	of	of	ADP
gujaf-412	12	6	accounting	accounting	PROPN
gujaf-412	12	7	,	,	PUNCT
gujaf-412	12	8	university	university	PROPN
gujaf-412	12	9	of	of	ADP
gujaf-412	12	10	jos	jos	PROPN
gujaf-412	12	11	.	.	PROPN
gujaf-412	12	12	prof	prof	PROPN
gujaf-412	12	13	.	.	PUNCT
gujaf-412	13	1	clifford	clifford	PROPN
gujaf-412	13	2	ofurum	ofurum	PROPN
gujaf-412	13	3	department	department	PROPN
gujaf-412	13	4	of	of	ADP
gujaf-412	13	5	accounting	accounting	PROPN
gujaf-412	13	6	,	,	PUNCT
gujaf-412	13	7	university	university	NOUN
gujaf-412	13	8	of	of	ADP
gujaf-412	13	9	portharcourt	portharcourt	PROPN
gujaf-412	13	10	,	,	PUNCT
gujaf-412	13	11	rivers	river	NOUN
gujaf-412	13	12	state	state	PROPN
gujaf-412	13	13	.	.	PUNCT
gujaf-412	14	1	prof	prof	PROPN
gujaf-412	14	2	.	.	PUNCT
gujaf-412	15	1	ahmad	ahmad	PROPN
gujaf-412	15	2	bello	bello	PROPN
gujaf-412	15	3	dogarawa	dogarawa	PROPN
gujaf-412	15	4	department	department	PROPN
gujaf-412	15	5	of	of	ADP
gujaf-412	15	6	accounting	accounting	NOUN
gujaf-412	15	7	,	,	PUNCT
gujaf-412	15	8	ahmadu	ahmadu	PROPN
gujaf-412	15	9	bello	bello	PROPN
gujaf-412	15	10	university	university	PROPN
gujaf-412	15	11	zaria	zaria	PROPN
gujaf-412	15	12	.	.	PUNCT
gujaf-412	16	1	prof	prof	PROPN
gujaf-412	16	2	.	.	PUNCT
gujaf-412	17	1	yusuf	yusuf	PROPN
gujaf-412	17	2	.	.	PUNCT
gujaf-412	18	1	b.	b.	PROPN
gujaf-412	18	2	rahman	rahman	PROPN
gujaf-412	18	3	department	department	PROPN
gujaf-412	18	4	of	of	ADP
gujaf-412	18	5	accounting	accounting	PROPN
gujaf-412	18	6	,	,	PUNCT
gujaf-412	18	7	lagos	lagos	NOUN
gujaf-412	18	8	state	state	PROPN
gujaf-412	18	9	university	university	PROPN
gujaf-412	18	10	,	,	PUNCT
gujaf-412	18	11	lagos	lagos	NOUN
gujaf-412	18	12	state	state	NOUN
gujaf-412	18	13	.	.	PUNCT
gujaf-412	19	1	prof	prof	PROPN
gujaf-412	19	2	.	.	PUNCT
gujaf-412	20	1	suleiman	suleiman	PROPN
gujaf-412	20	2	a.	a.	PROPN
gujaf-412	20	3	s.	s.	PROPN
gujaf-412	20	4	aruwa	aruwa	PROPN
gujaf-412	20	5	department	department	PROPN
gujaf-412	20	6	of	of	ADP
gujaf-412	20	7	accounting	accounting	PROPN
gujaf-412	20	8	,	,	PUNCT
gujaf-412	20	9	nasarawa	nasarawa	PROPN
gujaf-412	20	10	state	state	PROPN
gujaf-412	20	11	university	university	PROPN
gujaf-412	20	12	,	,	PUNCT
gujaf-412	20	13	keffi	keffi	PROPN
gujaf-412	20	14	,	,	PUNCT
gujaf-412	20	15	nasarawa	nasarawa	PROPN
gujaf-412	20	16	state	state	PROPN
gujaf-412	20	17	.	.	PUNCT
gujaf-412	21	1	prof	prof	PROPN
gujaf-412	21	2	.	.	PUNCT
gujaf-412	22	1	muhammad	muhammad	PROPN
gujaf-412	22	2	junaidu	junaidu	PROPN
gujaf-412	22	3	kurawa	kurawa	PROPN
gujaf-412	22	4	department	department	PROPN
gujaf-412	22	5	of	of	ADP
gujaf-412	22	6	accounting	accounting	PROPN
gujaf-412	22	7	,	,	PUNCT
gujaf-412	22	8	bayero	bayero	PROPN
gujaf-412	22	9	university	university	PROPN
gujaf-412	22	10	kano	kano	PROPN
gujaf-412	22	11	,	,	PUNCT
gujaf-412	22	12	kano	kano	PROPN
gujaf-412	22	13	state	state	PROPN
gujaf-412	22	14	.	.	PUNCT
gujaf-412	23	1	prof	prof	PROPN
gujaf-412	23	2	.	.	PUNCT
gujaf-412	24	1	muhammad	muhammad	PROPN
gujaf-412	24	2	habibu	habibu	ADJ
gujaf-412	24	3	sabari	sabari	PROPN
gujaf-412	24	4	department	department	PROPN
gujaf-412	24	5	of	of	ADP
gujaf-412	24	6	accounting	accounting	NOUN
gujaf-412	24	7	,	,	PUNCT
gujaf-412	24	8	ahmadu	ahmadu	PROPN
gujaf-412	24	9	bello	bello	PROPN
gujaf-412	24	10	university	university	PROPN
gujaf-412	24	11	,	,	PUNCT
gujaf-412	24	12	zaria	zaria	PROPN
gujaf-412	24	13	.	.	PUNCT
gujaf-412	25	1	gusau	gusau	PROPN
gujaf-412	25	2	journal	journal	PROPN
gujaf-412	25	3	of	of	ADP
gujaf-412	25	4	accounting	accounting	NOUN
gujaf-412	25	5	and	and	CCONJ
gujaf-412	25	6	finance	finance	NOUN
gujaf-412	25	7	,	,	PUNCT
gujaf-412	25	8	vol.6	vol.6	PROPN
gujaf-412	25	9	,	,	PUNCT
gujaf-412	25	10	issue	issue	NOUN
gujaf-412	25	11	2	2	NUM
gujaf-412	25	12	,	,	PUNCT
gujaf-412	25	13	april	april	PROPN
gujaf-412	25	14	,	,	PUNCT
gujaf-412	25	15	2025	2025	NUM
gujaf-412	25	16	iv	iv	NUM
gujaf-412	25	17	prof	prof	NOUN
gujaf-412	25	18	.	.	PUNCT
gujaf-412	26	1	okpanachi	okpanachi	PROPN
gujaf-412	26	2	joshua	joshua	PROPN
gujaf-412	26	3	department	department	PROPN
gujaf-412	26	4	of	of	ADP
gujaf-412	26	5	accounting	accounting	NOUN
gujaf-412	26	6	and	and	CCONJ
gujaf-412	26	7	management	management	NOUN
gujaf-412	26	8	,	,	PUNCT
gujaf-412	26	9	nigerian	nigerian	ADJ
gujaf-412	26	10	defence	defence	PROPN
gujaf-412	26	11	academy	academy	PROPN
gujaf-412	26	12	,	,	PUNCT
gujaf-412	26	13	kaduna	kaduna	PROPN
gujaf-412	26	14	.	.	PROPN
gujaf-412	26	15	prof	prof	PROPN
gujaf-412	26	16	.	.	PUNCT
gujaf-412	27	1	hassan	hassan	PROPN
gujaf-412	27	2	ibrahim	ibrahim	PROPN
gujaf-412	27	3	department	department	PROPN
gujaf-412	27	4	of	of	ADP
gujaf-412	27	5	accounting	accounting	PROPN
gujaf-412	27	6	,	,	PUNCT
gujaf-412	27	7	ibb	ibb	NOUN
gujaf-412	27	8	university	university	NOUN
gujaf-412	27	9	,	,	PUNCT
gujaf-412	27	10	lapai	lapai	NOUN
gujaf-412	27	11	,	,	PUNCT
gujaf-412	27	12	niger	niger	NOUN
gujaf-412	27	13	state	state	NOUN
gujaf-412	27	14	.	.	PUNCT
gujaf-412	28	1	prof	prof	PROPN
gujaf-412	28	2	.	.	PUNCT
gujaf-412	29	1	ifeoma	ifeoma	PROPN
gujaf-412	29	2	mary	mary	PROPN
gujaf-412	29	3	okwo	okwo	PROPN
gujaf-412	29	4	department	department	PROPN
gujaf-412	29	5	of	of	ADP
gujaf-412	29	6	accounting	accounting	PROPN
gujaf-412	29	7	,	,	PUNCT
gujaf-412	29	8	enugu	enugu	PROPN
gujaf-412	29	9	state	state	PROPN
gujaf-412	29	10	university	university	PROPN
gujaf-412	29	11	of	of	ADP
gujaf-412	29	12	science	science	NOUN
gujaf-412	29	13	and	and	CCONJ
gujaf-412	29	14	technology	technology	NOUN
gujaf-412	29	15	,	,	PUNCT
gujaf-412	29	16	enugu	enugu	PROPN
gujaf-412	29	17	state	state	PROPN
gujaf-412	29	18	.	.	PUNCT
gujaf-412	30	1	prof	prof	PROPN
gujaf-412	30	2	.	.	PROPN
gujaf-412	31	1	aminu	aminu	PROPN
gujaf-412	31	2	isah	isah	PROPN
gujaf-412	31	3	department	department	PROPN
gujaf-412	31	4	of	of	ADP
gujaf-412	31	5	accounting	accounting	PROPN
gujaf-412	31	6	,	,	PUNCT
gujaf-412	31	7	bayero	bayero	PROPN
gujaf-412	31	8	university	university	PROPN
gujaf-412	31	9	,	,	PUNCT
gujaf-412	31	10	kano	kano	PROPN
gujaf-412	31	11	,	,	PUNCT
gujaf-412	31	12	kano	kano	PROPN
gujaf-412	31	13	state	state	PROPN
gujaf-412	31	14	.	.	PUNCT
gujaf-412	32	1	prof	prof	PROPN
gujaf-412	32	2	.	.	PUNCT
gujaf-412	33	1	ahmadu	ahmadu	PROPN
gujaf-412	33	2	bello	bello	PROPN
gujaf-412	33	3	department	department	PROPN
gujaf-412	33	4	of	of	ADP
gujaf-412	33	5	accounting	accounting	NOUN
gujaf-412	33	6	,	,	PUNCT
gujaf-412	33	7	ahmadu	ahmadu	PROPN
gujaf-412	33	8	bello	bello	PROPN
gujaf-412	33	9	university	university	PROPN
gujaf-412	33	10	,	,	PUNCT
gujaf-412	33	11	zaria	zaria	PROPN
gujaf-412	33	12	.	.	PUNCT
gujaf-412	34	1	prof	prof	PROPN
gujaf-412	34	2	.	.	PUNCT
gujaf-412	35	1	musa	musa	PROPN
gujaf-412	35	2	yelwa	yelwa	PROPN
gujaf-412	35	3	abubakar	abubakar	PROPN
gujaf-412	35	4	department	department	PROPN
gujaf-412	35	5	of	of	ADP
gujaf-412	35	6	accounting	accounting	PROPN
gujaf-412	35	7	,	,	PUNCT
gujaf-412	35	8	usmanu	usmanu	PROPN
gujaf-412	35	9	danfodiyo	danfodiyo	PROPN
gujaf-412	35	10	university	university	PROPN
gujaf-412	35	11	,	,	PUNCT
gujaf-412	35	12	sokoto	sokoto	PROPN
gujaf-412	35	13	state	state	PROPN
gujaf-412	35	14	.	.	PUNCT
gujaf-412	36	1	prof	prof	PROPN
gujaf-412	36	2	.	.	PUNCT
gujaf-412	37	1	salisu	salisu	PROPN
gujaf-412	37	2	abubakar	abubakar	PROPN
gujaf-412	37	3	department	department	PROPN
gujaf-412	37	4	of	of	ADP
gujaf-412	37	5	accounting	accounting	NOUN
gujaf-412	37	6	,	,	PUNCT
gujaf-412	37	7	ahmadu	ahmadu	PROPN
gujaf-412	37	8	bello	bello	PROPN
gujaf-412	37	9	university	university	PROPN
gujaf-412	37	10	zaria	zaria	PROPN
gujaf-412	37	11	,	,	PUNCT
gujaf-412	37	12	kaduna	kaduna	PROPN
gujaf-412	37	13	state	state	PROPN
gujaf-412	37	14	.	.	PUNCT
gujaf-412	38	1	prof	prof	PROPN
gujaf-412	38	2	.	.	PUNCT
gujaf-412	39	1	isaq	isaq	PROPN
gujaf-412	39	2	alhaji	alhaji	PROPN
gujaf-412	39	3	samaila	samaila	PROPN
gujaf-412	39	4	department	department	PROPN
gujaf-412	39	5	of	of	ADP
gujaf-412	39	6	accounting	accounting	PROPN
gujaf-412	39	7	,	,	PUNCT
gujaf-412	39	8	bayero	bayero	PROPN
gujaf-412	39	9	university	university	NOUN
gujaf-412	39	10	,	,	PUNCT
gujaf-412	39	11	kano	kano	PROPN
gujaf-412	39	12	state	state	PROPN
gujaf-412	39	13	.	.	PUNCT
gujaf-412	40	1	prof	prof	PROPN
gujaf-412	40	2	.	.	PUNCT
gujaf-412	41	1	sunusi	sunusi	PROPN
gujaf-412	41	2	sa'ad	sa'ad	PROPN
gujaf-412	41	3	ahmad	ahmad	PROPN
gujaf-412	41	4	department	department	PROPN
gujaf-412	41	5	of	of	ADP
gujaf-412	41	6	accounting	accounting	PROPN
gujaf-412	41	7	,	,	PUNCT
gujaf-412	41	8	federal	federal	ADJ
gujaf-412	41	9	university	university	NOUN
gujaf-412	41	10	dutse	dutse	NOUN
gujaf-412	41	11	,	,	PUNCT
gujaf-412	41	12	jigawa	jigawa	PROPN
gujaf-412	41	13	state	state	PROPN
gujaf-412	41	14	.	.	PUNCT
gujaf-412	42	1	prof	prof	PROPN
gujaf-412	42	2	.	.	PUNCT
gujaf-412	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-412	43	2	yahaya	yahaya	PROPN
gujaf-412	43	3	department	department	PROPN
gujaf-412	43	4	of	of	ADP
gujaf-412	43	5	accounting	accounting	PROPN
gujaf-412	43	6	,	,	PUNCT
gujaf-412	43	7	nigerian	nigerian	ADJ
gujaf-412	43	8	defence	defence	PROPN
gujaf-412	43	9	academy	academy	PROPN
gujaf-412	43	10	,	,	PUNCT
gujaf-412	43	11	kaduna	kaduna	PROPN
gujaf-412	43	12	state	state	PROPN
gujaf-412	43	13	.	.	PUNCT
gujaf-412	44	1	prof	prof	PROPN
gujaf-412	44	2	.	.	PUNCT
gujaf-412	45	1	saidu	saidu	PROPN
gujaf-412	45	2	adamu	adamu	PROPN
gujaf-412	45	3	department	department	PROPN
gujaf-412	45	4	of	of	ADP
gujaf-412	45	5	accounting	accounting	PROPN
gujaf-412	45	6	,	,	PUNCT
gujaf-412	45	7	federal	federal	ADJ
gujaf-412	45	8	university	university	PROPN
gujaf-412	45	9	of	of	ADP
gujaf-412	45	10	kashere	kashere	PROPN
gujaf-412	45	11	,	,	PUNCT
gujaf-412	45	12	gombe	gombe	ADJ
gujaf-412	45	13	state	state	NOUN
gujaf-412	45	14	.	.	PUNCT
gujaf-412	46	1	prof	prof	PROPN
gujaf-412	46	2	.	.	PUNCT
gujaf-412	47	1	farouk	farouk	PROPN
gujaf-412	47	2	adeza	adeza	PROPN
gujaf-412	47	3	school	school	NOUN
gujaf-412	47	4	of	of	ADP
gujaf-412	47	5	business	business	NOUN
gujaf-412	47	6	and	and	CCONJ
gujaf-412	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-412	47	8	,	,	PUNCT
gujaf-412	47	9	american	american	PROPN
gujaf-412	47	10	university	university	PROPN
gujaf-412	47	11	of	of	ADP
gujaf-412	47	12	nigeria	nigeria	PROPN
gujaf-412	47	13	,	,	PUNCT
gujaf-412	47	14	yola	yola	PROPN
gujaf-412	47	15	.	.	PUNCT
gujaf-412	48	1	dr	dr	PROPN
gujaf-412	48	2	.	.	PROPN
gujaf-412	48	3	fatima	fatima	PROPN
gujaf-412	48	4	alfa	alfa	PROPN
gujaf-412	48	5	department	department	PROPN
gujaf-412	48	6	of	of	ADP
gujaf-412	48	7	accounting	accounting	PROPN
gujaf-412	48	8	,	,	PUNCT
gujaf-412	48	9	university	university	NOUN
gujaf-412	48	10	of	of	ADP
gujaf-412	48	11	maiduguri	maiduguri	PROPN
gujaf-412	48	12	,	,	PUNCT
gujaf-412	48	13	borno	borno	PROPN
gujaf-412	48	14	state	state	PROPN
gujaf-412	48	15	.	.	PUNCT
gujaf-412	49	1	dr	dr	PROPN
gujaf-412	49	2	.	.	PROPN
gujaf-412	49	3	nasiru	nasiru	PROPN
gujaf-412	49	4	a.	a.	PROPN
gujaf-412	49	5	ka’oje	ka’oje	PROPN
gujaf-412	49	6	department	department	PROPN
gujaf-412	49	7	of	of	ADP
gujaf-412	49	8	accounting	accounting	PROPN
gujaf-412	49	9	,	,	PUNCT
gujaf-412	49	10	usmanu	usmanu	PROPN
gujaf-412	49	11	danfodiyo	danfodiyo	PROPN
gujaf-412	49	12	university	university	PROPN
gujaf-412	49	13	sokoto	sokoto	PROPN
gujaf-412	49	14	state	state	PROPN
gujaf-412	49	15	.	.	PUNCT
gujaf-412	50	1	dr	dr	PROPN
gujaf-412	50	2	.	.	PROPN
gujaf-412	50	3	aminu	aminu	PROPN
gujaf-412	50	4	abdullahi	abdullahi	PROPN
gujaf-412	50	5	department	department	PROPN
gujaf-412	50	6	of	of	ADP
gujaf-412	50	7	accounting	accounting	PROPN
gujaf-412	50	8	,	,	PUNCT
gujaf-412	50	9	usmanu	usmanu	PROPN
gujaf-412	50	10	danfodiyo	danfodiyo	PROPN
gujaf-412	50	11	university	university	PROPN
gujaf-412	50	12	sokoto	sokoto	PROPN
gujaf-412	50	13	,	,	PUNCT
gujaf-412	50	14	state	state	PROPN
gujaf-412	50	15	.	.	PUNCT
gujaf-412	51	1	gusau	gusau	PROPN
gujaf-412	51	2	journal	journal	PROPN
gujaf-412	51	3	of	of	ADP
gujaf-412	51	4	accounting	accounting	NOUN
gujaf-412	51	5	and	and	CCONJ
gujaf-412	51	6	finance	finance	NOUN
gujaf-412	51	7	,	,	PUNCT
gujaf-412	51	8	vol.6	vol.6	PROPN
gujaf-412	51	9	,	,	PUNCT
gujaf-412	51	10	issue	issue	NOUN
gujaf-412	51	11	2	2	NUM
gujaf-412	51	12	,	,	PUNCT
gujaf-412	51	13	april	april	PROPN
gujaf-412	51	14	,	,	PUNCT
gujaf-412	51	15	2025	2025	NUM
gujaf-412	51	16	v	v	PROPN
gujaf-412	51	17	dr	dr	PROPN
gujaf-412	51	18	.	.	PROPN
gujaf-412	51	19	nasiru	nasiru	PROPN
gujaf-412	51	20	yunusa	yunusa	PROPN
gujaf-412	51	21	department	department	PROPN
gujaf-412	51	22	of	of	ADP
gujaf-412	51	23	accounting	accounting	NOUN
gujaf-412	51	24	,	,	PUNCT
gujaf-412	51	25	ahmadu	ahmadu	PROPN
gujaf-412	51	26	bello	bello	PROPN
gujaf-412	51	27	university	university	PROPN
gujaf-412	51	28	zaria	zaria	PROPN
gujaf-412	51	29	.	.	PUNCT
gujaf-412	52	1	dr	dr	PROPN
gujaf-412	52	2	.	.	PROPN
gujaf-412	52	3	aisha	aisha	PROPN
gujaf-412	52	4	nuhu	nuhu	PROPN
gujaf-412	52	5	muhammad	muhammad	PROPN
gujaf-412	52	6	department	department	PROPN
gujaf-412	52	7	of	of	ADP
gujaf-412	52	8	accounting	accounting	PROPN
gujaf-412	52	9	,	,	PUNCT
gujaf-412	52	10	ahmadu	ahmadu	PROPN
gujaf-412	52	11	bello	bello	PROPN
gujaf-412	52	12	university	university	PROPN
gujaf-412	52	13	zaria	zaria	PROPN
gujaf-412	52	14	.	.	PUNCT
gujaf-412	53	1	dr	dr	PROPN
gujaf-412	53	2	.	.	PROPN
gujaf-412	53	3	lawal	lawal	PROPN
gujaf-412	53	4	muhammad	muhammad	PROPN
gujaf-412	53	5	department	department	PROPN
gujaf-412	53	6	of	of	ADP
gujaf-412	53	7	accounting	accounting	PROPN
gujaf-412	53	8	,	,	PUNCT
gujaf-412	53	9	ahmadu	ahmadu	PROPN
gujaf-412	53	10	bello	bello	PROPN
gujaf-412	53	11	university	university	PROPN
gujaf-412	53	12	zaria	zaria	PROPN
gujaf-412	53	13	.	.	PUNCT
gujaf-412	54	1	dr	dr	PROPN
gujaf-412	54	2	.	.	PROPN
gujaf-412	54	3	bashir	bashir	PROPN
gujaf-412	54	4	umar	umar	PROPN
gujaf-412	54	5	farouk	farouk	PROPN
gujaf-412	54	6	department	department	PROPN
gujaf-412	54	7	of	of	ADP
gujaf-412	54	8	economics	economic	NOUN
gujaf-412	54	9	,	,	PUNCT
gujaf-412	54	10	federal	federal	ADJ
gujaf-412	54	11	university	university	NOUN
gujaf-412	54	12	gusau	gusau	PROPN
gujaf-412	54	13	,	,	PUNCT
gujaf-412	54	14	zamfara	zamfara	PROPN
gujaf-412	54	15	state	state	PROPN
gujaf-412	54	16	.	.	PUNCT
gujaf-412	55	1	dr	dr	PROPN
gujaf-412	55	2	emmanuel	emmanuel	PROPN
gujaf-412	55	3	omokhuale	omokhuale	PROPN
gujaf-412	55	4	department	department	PROPN
gujaf-412	55	5	of	of	ADP
gujaf-412	55	6	mathematics	mathematics	PROPN
gujaf-412	55	7	,	,	PUNCT
gujaf-412	55	8	federal	federal	ADJ
gujaf-412	55	9	university	university	NOUN
gujaf-412	55	10	gusau	gusau	NOUN
gujaf-412	55	11	,	,	PUNCT
gujaf-412	55	12	zamfara	zamfara	PROPN
gujaf-412	55	13	.	.	PUNCT
gujaf-412	56	1	state	state	PROPN
gujaf-412	56	2	advisory	advisory	PROPN
gujaf-412	56	3	board	board	NOUN
gujaf-412	56	4	members	members	PROPN
gujaf-412	56	5	prof	prof	PROPN
gujaf-412	56	6	.	.	PUNCT
gujaf-412	57	1	kabiru	kabiru	PROPN
gujaf-412	57	2	isah	isah	PROPN
gujaf-412	57	3	dandago	dandago	PROPN
gujaf-412	57	4	,	,	PUNCT
gujaf-412	57	5	bayero	bayero	PROPN
gujaf-412	57	6	university	university	PROPN
gujaf-412	57	7	kano	kano	PROPN
gujaf-412	57	8	,	,	PUNCT
gujaf-412	57	9	kano	kano	PROPN
gujaf-412	57	10	state	state	PROPN
gujaf-412	57	11	.	.	PUNCT
gujaf-412	58	1	prof	prof	PROPN
gujaf-412	58	2	a	a	DET
gujaf-412	58	3	m	m	NOUN
gujaf-412	58	4	bashir	bashir	NOUN
gujaf-412	58	5	,	,	PUNCT
gujaf-412	58	6	usmanu	usmanu	PROPN
gujaf-412	58	7	danfodiyo	danfodiyo	PROPN
gujaf-412	58	8	university	university	PROPN
gujaf-412	58	9	sokoto	sokoto	PROPN
gujaf-412	58	10	,	,	PUNCT
gujaf-412	58	11	sokoto	sokoto	PROPN
gujaf-412	58	12	state	state	PROPN
gujaf-412	58	13	.	.	PUNCT
gujaf-412	59	1	prof	prof	PROPN
gujaf-412	59	2	.	.	PUNCT
gujaf-412	60	1	muhammad	muhammad	PROPN
gujaf-412	60	2	tanko	tanko	PROPN
gujaf-412	60	3	,	,	PUNCT
gujaf-412	60	4	kaduna	kaduna	PROPN
gujaf-412	60	5	state	state	PROPN
gujaf-412	60	6	university	university	PROPN
gujaf-412	60	7	,	,	PUNCT
gujaf-412	60	8	kaduna	kaduna	PROPN
gujaf-412	60	9	.	.	PROPN
gujaf-412	60	10	prof	prof	PROPN
gujaf-412	60	11	.	.	PUNCT
gujaf-412	60	12	bayero	bayero	PROPN
gujaf-412	61	1	a	a	DET
gujaf-412	61	2	m	m	NOUN
gujaf-412	61	3	sabir	sabir	NOUN
gujaf-412	61	4	,	,	PUNCT
gujaf-412	61	5	usmanu	usmanu	PROPN
gujaf-412	61	6	danfodiyo	danfodiyo	PROPN
gujaf-412	61	7	university	university	PROPN
gujaf-412	61	8	sokoto	sokoto	PROPN
gujaf-412	61	9	,	,	PUNCT
gujaf-412	61	10	sokoto	sokoto	PROPN
gujaf-412	61	11	state	state	PROPN
gujaf-412	61	12	.	.	PUNCT
gujaf-412	62	1	prof	prof	PROPN
gujaf-412	62	2	.	.	PUNCT
gujaf-412	63	1	aliyu	aliyu	PROPN
gujaf-412	63	2	sulaiman	sulaiman	PROPN
gujaf-412	63	3	kantudu	kantudu	PROPN
gujaf-412	63	4	,	,	PUNCT
gujaf-412	63	5	bayero	bayero	PROPN
gujaf-412	63	6	university	university	PROPN
gujaf-412	63	7	kano	kano	PROPN
gujaf-412	63	8	,	,	PUNCT
gujaf-412	63	9	kano	kano	PROPN
gujaf-412	63	10	state	state	PROPN
gujaf-412	63	11	.	.	PUNCT
gujaf-412	64	1	editorial	editorial	PROPN
gujaf-412	64	2	secretary	secretary	PROPN
gujaf-412	64	3	yazid	yazid	PROPN
gujaf-412	64	4	kabir	kabir	PROPN
gujaf-412	64	5	ibrahim	ibrahim	PROPN
gujaf-412	64	6	department	department	PROPN
gujaf-412	64	7	of	of	ADP
gujaf-412	64	8	accounting	accounting	NOUN
gujaf-412	64	9	and	and	CCONJ
gujaf-412	64	10	finance	finance	NOUN
gujaf-412	64	11	,	,	PUNCT
gujaf-412	64	12	federal	federal	ADJ
gujaf-412	64	13	university	university	NOUN
gujaf-412	64	14	gusau	gusau	PROPN
gujaf-412	64	15	,	,	PUNCT
gujaf-412	64	16	zamfara	zamfara	PROPN
gujaf-412	64	17	state	state	PROPN
gujaf-412	64	18	.	.	PUNCT
gujaf-412	65	1	gusau	gusau	PROPN
gujaf-412	65	2	journal	journal	PROPN
gujaf-412	65	3	of	of	ADP
gujaf-412	65	4	accounting	accounting	NOUN
gujaf-412	65	5	and	and	CCONJ
gujaf-412	65	6	finance	finance	NOUN
gujaf-412	65	7	,	,	PUNCT
gujaf-412	65	8	vol.6	vol.6	PROPN
gujaf-412	65	9	,	,	PUNCT
gujaf-412	65	10	issue	issue	NOUN
gujaf-412	65	11	2	2	NUM
gujaf-412	65	12	,	,	PUNCT
gujaf-412	65	13	april	april	PROPN
gujaf-412	65	14	,	,	PUNCT
gujaf-412	65	15	2025	2025	NUM
gujaf-412	65	16	vi	vi	NOUN
gujaf-412	65	17	call	call	NOUN
gujaf-412	65	18	for	for	ADP
gujaf-412	65	19	papers	paper	NOUN
gujaf-412	65	20	the	the	DET
gujaf-412	65	21	editorial	editorial	ADJ
gujaf-412	65	22	board	board	NOUN
gujaf-412	65	23	of	of	ADP
gujaf-412	65	24	gusau	gusau	PROPN
gujaf-412	65	25	journal	journal	PROPN
gujaf-412	65	26	of	of	ADP
gujaf-412	65	27	accounting	accounting	NOUN
gujaf-412	65	28	and	and	CCONJ
gujaf-412	65	29	finance	finance	NOUN
gujaf-412	65	30	(	(	PUNCT
gujaf-412	65	31	gujaf	gujaf	NOUN
gujaf-412	65	32	)	)	PUNCT
gujaf-412	65	33	is	be	AUX
gujaf-412	65	34	hereby	hereby	ADV
gujaf-412	65	35	inviting	invite	VERB
gujaf-412	65	36	authors	author	NOUN
gujaf-412	65	37	to	to	PART
gujaf-412	65	38	submit	submit	VERB
gujaf-412	65	39	their	their	PRON
gujaf-412	65	40	unpublished	unpublished	ADJ
gujaf-412	65	41	manuscript	manuscript	NOUN
gujaf-412	65	42	for	for	ADP
gujaf-412	65	43	publication	publication	NOUN
gujaf-412	65	44	.	.	PUNCT
gujaf-412	66	1	the	the	DET
gujaf-412	66	2	journal	journal	NOUN
gujaf-412	66	3	is	be	AUX
gujaf-412	66	4	published	publish	VERB
gujaf-412	66	5	in	in	ADP
gujaf-412	66	6	two	two	NUM
gujaf-412	66	7	issues	issue	NOUN
gujaf-412	66	8	of	of	ADP
gujaf-412	66	9	april	april	PROPN
gujaf-412	66	10	and	and	CCONJ
gujaf-412	66	11	october	october	PROPN
gujaf-412	66	12	annually	annually	ADV
gujaf-412	66	13	.	.	PUNCT
gujaf-412	67	1	gujaf	gujaf	NOUN
gujaf-412	67	2	is	be	AUX
gujaf-412	67	3	a	a	DET
gujaf-412	67	4	double	double	ADJ
gujaf-412	67	5	-	-	PUNCT
gujaf-412	67	6	blind	blind	ADJ
gujaf-412	67	7	peer	peer	NOUN
gujaf-412	67	8	reviewed	review	VERB
gujaf-412	67	9	journal	journal	NOUN
gujaf-412	67	10	published	publish	VERB
gujaf-412	67	11	by	by	ADP
gujaf-412	67	12	the	the	DET
gujaf-412	67	13	department	department	NOUN
gujaf-412	67	14	of	of	ADP
gujaf-412	67	15	accounting	accounting	NOUN
gujaf-412	67	16	and	and	CCONJ
gujaf-412	67	17	finance	finance	NOUN
gujaf-412	67	18	,	,	PUNCT
gujaf-412	67	19	faculty	faculty	NOUN
gujaf-412	67	20	of	of	ADP
gujaf-412	67	21	management	management	NOUN
gujaf-412	67	22	and	and	CCONJ
gujaf-412	67	23	social	social	ADJ
gujaf-412	67	24	sciences	science	NOUN
gujaf-412	67	25	,	,	PUNCT
gujaf-412	67	26	federal	federal	ADJ
gujaf-412	67	27	university	university	NOUN
gujaf-412	67	28	gusau	gusau	NOUN
gujaf-412	67	29	,	,	PUNCT
gujaf-412	67	30	zamfara	zamfara	PROPN
gujaf-412	67	31	state	state	PROPN
gujaf-412	67	32	nigeria	nigeria	PROPN
gujaf-412	67	33	the	the	DET
gujaf-412	67	34	journal	journal	PROPN
gujaf-412	67	35	accepts	accept	VERB
gujaf-412	67	36	papers	paper	NOUN
gujaf-412	67	37	in	in	ADP
gujaf-412	67	38	all	all	DET
gujaf-412	67	39	areas	area	NOUN
gujaf-412	67	40	of	of	ADP
gujaf-412	67	41	accounting	accounting	NOUN
gujaf-412	67	42	and	and	CCONJ
gujaf-412	67	43	finance	finance	NOUN
gujaf-412	67	44	for	for	ADP
gujaf-412	67	45	publication	publication	NOUN
gujaf-412	67	46	which	which	PRON
gujaf-412	67	47	include	include	VERB
gujaf-412	67	48	:	:	PUNCT
gujaf-412	67	49	accounting	accounting	NOUN
gujaf-412	67	50	standards	standard	NOUN
gujaf-412	67	51	,	,	PUNCT
gujaf-412	67	52	accounting	account	VERB
gujaf-412	67	53	information	information	NOUN
gujaf-412	67	54	system	system	NOUN
gujaf-412	67	55	,	,	PUNCT
gujaf-412	67	56	financial	financial	ADJ
gujaf-412	67	57	reporting	reporting	NOUN
gujaf-412	67	58	,	,	PUNCT
gujaf-412	67	59	earnings	earning	NOUN
gujaf-412	67	60	management	management	NOUN
gujaf-412	67	61	,	,	PUNCT
gujaf-412	67	62	,	,	PUNCT
gujaf-412	67	63	auditing	auditing	NOUN
gujaf-412	67	64	and	and	CCONJ
gujaf-412	67	65	investigation	investigation	NOUN
gujaf-412	67	66	,	,	PUNCT
gujaf-412	67	67	auditing	auditing	NOUN
gujaf-412	67	68	and	and	CCONJ
gujaf-412	67	69	standards	standard	NOUN
gujaf-412	67	70	,	,	PUNCT
gujaf-412	67	71	public	public	ADJ
gujaf-412	67	72	sector	sector	NOUN
gujaf-412	67	73	accounting	accounting	NOUN
gujaf-412	67	74	and	and	CCONJ
gujaf-412	67	75	auditing	auditing	NOUN
gujaf-412	67	76	,	,	PUNCT
gujaf-412	67	77	taxation	taxation	NOUN
gujaf-412	67	78	and	and	CCONJ
gujaf-412	67	79	revenue	revenue	NOUN
gujaf-412	67	80	administration	administration	NOUN
gujaf-412	67	81	,	,	PUNCT
gujaf-412	67	82	corporate	corporate	ADJ
gujaf-412	67	83	governance	governance	NOUN
gujaf-412	67	84	issues	issue	NOUN
gujaf-412	67	85	,	,	PUNCT
gujaf-412	67	86	corporate	corporate	ADJ
gujaf-412	67	87	social	social	ADJ
gujaf-412	67	88	responsibility	responsibility	NOUN
gujaf-412	67	89	,	,	PUNCT
gujaf-412	67	90	sustainability	sustainability	NOUN
gujaf-412	67	91	and	and	CCONJ
gujaf-412	67	92	environmental	environmental	ADJ
gujaf-412	67	93	reporting	reporting	NOUN
gujaf-412	67	94	issue	issue	NOUN
gujaf-412	67	95	,	,	PUNCT
gujaf-412	67	96	information	information	NOUN
gujaf-412	67	97	and	and	CCONJ
gujaf-412	67	98	communication	communication	NOUN
gujaf-412	67	99	technology	technology	NOUN
gujaf-412	67	100	issues	issue	NOUN
gujaf-412	67	101	,	,	PUNCT
gujaf-412	67	102	bankruptcy	bankruptcy	NOUN
gujaf-412	67	103	prediction	prediction	NOUN
gujaf-412	67	104	,	,	PUNCT
gujaf-412	67	105	corporate	corporate	ADJ
gujaf-412	67	106	finance	finance	NOUN
gujaf-412	67	107	,	,	PUNCT
gujaf-412	67	108	personal	personal	ADJ
gujaf-412	67	109	finance	finance	NOUN
gujaf-412	67	110	,	,	PUNCT
gujaf-412	67	111	merger	merger	NOUN
gujaf-412	67	112	and	and	CCONJ
gujaf-412	67	113	acquisitions	acquisition	NOUN
gujaf-412	67	114	,	,	PUNCT
gujaf-412	67	115	capital	capital	NOUN
gujaf-412	67	116	structure	structure	NOUN
gujaf-412	67	117	,	,	PUNCT
gujaf-412	67	118	working	work	VERB
gujaf-412	67	119	capital	capital	NOUN
gujaf-412	67	120	management	management	NOUN
gujaf-412	67	121	,	,	PUNCT
gujaf-412	67	122	enterprises	enterprise	NOUN
gujaf-412	67	123	risk	risk	NOUN
gujaf-412	67	124	management	management	NOUN
gujaf-412	67	125	,	,	PUNCT
gujaf-412	67	126	entrepreneurship	entrepreneurship	NOUN
gujaf-412	67	127	,	,	PUNCT
gujaf-412	67	128	international	international	ADJ
gujaf-412	67	129	business	business	NOUN
gujaf-412	67	130	accounting	accounting	NOUN
gujaf-412	67	131	and	and	CCONJ
gujaf-412	67	132	finance	finance	NOUN
gujaf-412	67	133	,	,	PUNCT
gujaf-412	67	134	banking	banking	NOUN
gujaf-412	67	135	crises	crisis	NOUN
gujaf-412	67	136	,	,	PUNCT
gujaf-412	67	137	bank	bank	NOUN
gujaf-412	67	138	’s	’s	PART
gujaf-412	67	139	profitability	profitability	NOUN
gujaf-412	67	140	,	,	PUNCT
gujaf-412	67	141	risk	risk	NOUN
gujaf-412	67	142	and	and	CCONJ
gujaf-412	67	143	insurance	insurance	NOUN
gujaf-412	67	144	issue	issue	NOUN
gujaf-412	67	145	,	,	PUNCT
gujaf-412	67	146	islamic	islamic	ADJ
gujaf-412	67	147	finance	finance	NOUN
gujaf-412	67	148	,	,	PUNCT
gujaf-412	67	149	conventional	conventional	ADJ
gujaf-412	67	150	and	and	CCONJ
gujaf-412	67	151	islamic	islamic	ADJ
gujaf-412	67	152	banks	bank	NOUN
gujaf-412	67	153	and	and	CCONJ
gujaf-412	67	154	so	so	ADV
gujaf-412	67	155	forth	forth	ADV
gujaf-412	67	156	.	.	PUNCT
gujaf-412	68	1	guidelines	guideline	NOUN
gujaf-412	68	2	for	for	ADP
gujaf-412	68	3	submission	submission	NOUN
gujaf-412	68	4	and	and	CCONJ
gujaf-412	68	5	manuscript	manuscript	NOUN
gujaf-412	68	6	format	format	VERB
gujaf-412	68	7	the	the	DET
gujaf-412	68	8	submission	submission	NOUN
gujaf-412	68	9	language	language	NOUN
gujaf-412	68	10	is	be	AUX
gujaf-412	68	11	english	english	PROPN
gujaf-412	68	12	and	and	CCONJ
gujaf-412	68	13	must	must	AUX
gujaf-412	68	14	be	be	AUX
gujaf-412	68	15	a	a	DET
gujaf-412	68	16	well	well	ADV
gujaf-412	68	17	-	-	PUNCT
gujaf-412	68	18	researched	research	VERB
gujaf-412	68	19	original	original	ADJ
gujaf-412	68	20	manuscript	manuscript	NOUN
gujaf-412	68	21	that	that	PRON
gujaf-412	68	22	has	have	AUX
gujaf-412	68	23	not	not	PART
gujaf-412	68	24	previously	previously	ADV
gujaf-412	68	25	been	be	AUX
gujaf-412	68	26	submitted	submit	VERB
gujaf-412	68	27	elsewhere	elsewhere	ADV
gujaf-412	68	28	for	for	ADP
gujaf-412	68	29	publication	publication	NOUN
gujaf-412	68	30	.	.	PUNCT
gujaf-412	69	1	the	the	DET
gujaf-412	69	2	paper	paper	NOUN
gujaf-412	69	3	should	should	AUX
gujaf-412	69	4	not	not	PART
gujaf-412	69	5	exceed	exceed	VERB
gujaf-412	69	6	more	more	ADJ
gujaf-412	69	7	than	than	ADP
gujaf-412	69	8	15	15	NUM
gujaf-412	69	9	pages	page	NOUN
gujaf-412	69	10	on	on	ADP
gujaf-412	69	11	a4	a4	NOUN
gujaf-412	69	12	type	type	NOUN
gujaf-412	69	13	paper	paper	NOUN
gujaf-412	69	14	in	in	ADP
gujaf-412	69	15	ms	ms	ADJ
gujaf-412	69	16	-	-	PUNCT
gujaf-412	69	17	word	word	NOUN
gujaf-412	69	18	format	format	NOUN
gujaf-412	69	19	,	,	PUNCT
gujaf-412	69	20	1.5	1.5	NUM
gujaf-412	69	21	-	-	PUNCT
gujaf-412	69	22	line	line	NOUN
gujaf-412	69	23	spacing	spacing	NOUN
gujaf-412	69	24	,	,	PUNCT
gujaf-412	69	25	12	12	NUM
gujaf-412	69	26	font	font	NOUN
gujaf-412	69	27	size	size	NOUN
gujaf-412	69	28	in	in	ADP
gujaf-412	69	29	times	time	NOUN
gujaf-412	69	30	new	new	ADJ
gujaf-412	69	31	roman	roman	NOUN
gujaf-412	69	32	.	.	PUNCT
gujaf-412	70	1	manuscript	manuscript	NOUN
gujaf-412	70	2	should	should	AUX
gujaf-412	70	3	be	be	AUX
gujaf-412	70	4	tested	test	VERB
gujaf-412	70	5	for	for	ADP
gujaf-412	70	6	plagiarism	plagiarism	NOUN
gujaf-412	70	7	before	before	ADP
gujaf-412	70	8	submission	submission	NOUN
gujaf-412	70	9	,	,	PUNCT
gujaf-412	70	10	as	as	SCONJ
gujaf-412	70	11	the	the	DET
gujaf-412	70	12	maximum	maximum	ADJ
gujaf-412	70	13	similarity	similarity	NOUN
gujaf-412	70	14	index	index	NOUN
gujaf-412	70	15	acceptable	acceptable	ADJ
gujaf-412	70	16	by	by	ADP
gujaf-412	70	17	gujaf	gujaf	NOUN
gujaf-412	70	18	is	be	AUX
gujaf-412	70	19	25	25	NUM
gujaf-412	70	20	percent	percent	NOUN
gujaf-412	70	21	.	.	PUNCT
gujaf-412	71	1	furthermore	furthermore	ADV
gujaf-412	71	2	,	,	PUNCT
gujaf-412	71	3	the	the	DET
gujaf-412	71	4	length	length	NOUN
gujaf-412	71	5	of	of	ADP
gujaf-412	71	6	a	a	DET
gujaf-412	71	7	complete	complete	ADJ
gujaf-412	71	8	article	article	NOUN
gujaf-412	71	9	should	should	AUX
gujaf-412	71	10	not	not	PART
gujaf-412	71	11	exceed	exceed	VERB
gujaf-412	71	12	5000	5000	NUM
gujaf-412	71	13	words	word	NOUN
gujaf-412	71	14	including	include	VERB
gujaf-412	71	15	an	an	DET
gujaf-412	71	16	abstract	abstract	NOUN
gujaf-412	71	17	of	of	ADP
gujaf-412	71	18	not	not	PART
gujaf-412	71	19	more	more	ADJ
gujaf-412	71	20	than	than	ADP
gujaf-412	71	21	250	250	NUM
gujaf-412	71	22	words	word	NOUN
gujaf-412	71	23	with	with	ADP
gujaf-412	71	24	a	a	DET
gujaf-412	71	25	minimum	minimum	NOUN
gujaf-412	71	26	of	of	ADP
gujaf-412	71	27	four	four	NUM
gujaf-412	71	28	key	key	ADJ
gujaf-412	71	29	words	word	NOUN
gujaf-412	71	30	immediately	immediately	ADV
gujaf-412	71	31	after	after	ADP
gujaf-412	71	32	the	the	DET
gujaf-412	71	33	abstract	abstract	NOUN
gujaf-412	71	34	.	.	PUNCT
gujaf-412	72	1	all	all	DET
gujaf-412	72	2	references	reference	NOUN
gujaf-412	72	3	including	include	VERB
gujaf-412	72	4	in	in	ADP
gujaf-412	72	5	text	text	NOUN
gujaf-412	72	6	citation	citation	NOUN
gujaf-412	72	7	and	and	CCONJ
gujaf-412	72	8	reference	reference	NOUN
gujaf-412	72	9	list	list	NOUN
gujaf-412	72	10	,	,	PUNCT
gujaf-412	72	11	tables	table	NOUN
gujaf-412	72	12	and	and	CCONJ
gujaf-412	72	13	figures	figure	NOUN
gujaf-412	72	14	should	should	AUX
gujaf-412	72	15	be	be	AUX
gujaf-412	72	16	in	in	ADP
gujaf-412	72	17	line	line	NOUN
gujaf-412	72	18	with	with	ADP
gujaf-412	72	19	apa	apa	PROPN
gujaf-412	72	20	7th	7th	PROPN
gujaf-412	72	21	edition	edition	NOUN
gujaf-412	72	22	publication	publication	NOUN
gujaf-412	72	23	manual	manual	NOUN
gujaf-412	72	24	.	.	PUNCT
gujaf-412	73	1	finally	finally	ADV
gujaf-412	73	2	,	,	PUNCT
gujaf-412	73	3	manuscript	manuscript	NOUN
gujaf-412	73	4	should	should	AUX
gujaf-412	73	5	be	be	AUX
gujaf-412	73	6	send	send	VERB
gujaf-412	73	7	to	to	ADP
gujaf-412	73	8	our	our	PRON
gujaf-412	73	9	email	email	NOUN
gujaf-412	73	10	address	address	NOUN
gujaf-412	73	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-412	73	12	and	and	CCONJ
gujaf-412	73	13	a	a	DET
gujaf-412	73	14	copy	copy	NOUN
gujaf-412	73	15	to	to	ADP
gujaf-412	73	16	our	our	PRON
gujaf-412	73	17	website	website	NOUN
gujaf-412	73	18	on	on	ADP
gujaf-412	73	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-412	73	20	gusau	gusau	PROPN
gujaf-412	73	21	journal	journal	NOUN
gujaf-412	73	22	of	of	ADP
gujaf-412	73	23	accounting	accounting	NOUN
gujaf-412	73	24	and	and	CCONJ
gujaf-412	73	25	finance	finance	NOUN
gujaf-412	73	26	,	,	PUNCT
gujaf-412	73	27	vol.6	vol.6	PROPN
gujaf-412	73	28	,	,	PUNCT
gujaf-412	73	29	issue	issue	NOUN
gujaf-412	73	30	2	2	NUM
gujaf-412	73	31	,	,	PUNCT
gujaf-412	73	32	april	april	PROPN
gujaf-412	73	33	,	,	PUNCT
gujaf-412	73	34	2025	2025	NUM
gujaf-412	73	35	vii	vii	PROPN
gujaf-412	73	36	publication	publication	NOUN
gujaf-412	73	37	procedure	procedure	NOUN
gujaf-412	73	38	after	after	ADP
gujaf-412	73	39	receiving	receive	VERB
gujaf-412	73	40	a	a	DET
gujaf-412	73	41	manuscript	manuscript	NOUN
gujaf-412	73	42	that	that	PRON
gujaf-412	73	43	is	be	AUX
gujaf-412	73	44	within	within	ADP
gujaf-412	73	45	the	the	DET
gujaf-412	73	46	similarity	similarity	NOUN
gujaf-412	73	47	index	index	NOUN
gujaf-412	73	48	threshold	threshold	NOUN
gujaf-412	73	49	,	,	PUNCT
gujaf-412	73	50	a	a	DET
gujaf-412	73	51	confirmation	confirmation	NOUN
gujaf-412	73	52	email	email	NOUN
gujaf-412	73	53	will	will	AUX
gujaf-412	73	54	be	be	AUX
gujaf-412	73	55	send	send	VERB
gujaf-412	73	56	together	together	ADV
gujaf-412	73	57	with	with	ADP
gujaf-412	73	58	a	a	DET
gujaf-412	73	59	request	request	NOUN
gujaf-412	73	60	to	to	PART
gujaf-412	73	61	pay	pay	VERB
gujaf-412	73	62	a	a	DET
gujaf-412	73	63	review	review	NOUN
gujaf-412	73	64	proceeding	proceeding	NOUN
gujaf-412	73	65	fee	fee	NOUN
gujaf-412	73	66	.	.	PUNCT
gujaf-412	74	1	at	at	ADP
gujaf-412	74	2	this	this	DET
gujaf-412	74	3	point	point	NOUN
gujaf-412	74	4	,	,	PUNCT
gujaf-412	74	5	the	the	DET
gujaf-412	74	6	editorial	editorial	ADJ
gujaf-412	74	7	board	board	NOUN
gujaf-412	74	8	will	will	AUX
gujaf-412	74	9	take	take	VERB
gujaf-412	74	10	a	a	DET
gujaf-412	74	11	decision	decision	NOUN
gujaf-412	74	12	on	on	ADP
gujaf-412	74	13	accepting	accept	VERB
gujaf-412	74	14	,	,	PUNCT
gujaf-412	74	15	rejecting	reject	VERB
gujaf-412	74	16	or	or	CCONJ
gujaf-412	74	17	making	make	VERB
gujaf-412	74	18	a	a	DET
gujaf-412	74	19	resubmission	resubmission	NOUN
gujaf-412	74	20	of	of	ADP
gujaf-412	74	21	the	the	DET
gujaf-412	74	22	manuscript	manuscript	NOUN
gujaf-412	74	23	based	base	VERB
gujaf-412	74	24	on	on	ADP
gujaf-412	74	25	the	the	DET
gujaf-412	74	26	outcome	outcome	NOUN
gujaf-412	74	27	of	of	ADP
gujaf-412	74	28	the	the	DET
gujaf-412	74	29	double	double	ADJ
gujaf-412	74	30	-	-	PUNCT
gujaf-412	74	31	blind	blind	ADJ
gujaf-412	74	32	peer	peer	NOUN
gujaf-412	74	33	review	review	NOUN
gujaf-412	74	34	.	.	PUNCT
gujaf-412	75	1	those	those	DET
gujaf-412	75	2	authors	author	NOUN
gujaf-412	75	3	whose	whose	DET
gujaf-412	75	4	manuscript	manuscript	NOUN
gujaf-412	75	5	were	be	AUX
gujaf-412	75	6	accepted	accept	VERB
gujaf-412	75	7	for	for	ADP
gujaf-412	75	8	publication	publication	NOUN
gujaf-412	75	9	will	will	AUX
gujaf-412	75	10	be	be	AUX
gujaf-412	75	11	asked	ask	VERB
gujaf-412	75	12	to	to	PART
gujaf-412	75	13	pay	pay	VERB
gujaf-412	75	14	a	a	DET
gujaf-412	75	15	publication	publication	NOUN
gujaf-412	75	16	fee	fee	NOUN
gujaf-412	75	17	,	,	PUNCT
gujaf-412	75	18	after	after	ADP
gujaf-412	75	19	effecting	effect	VERB
gujaf-412	75	20	all	all	DET
gujaf-412	75	21	suggested	suggest	VERB
gujaf-412	75	22	corrections	correction	NOUN
gujaf-412	75	23	and	and	CCONJ
gujaf-412	75	24	changes	change	NOUN
gujaf-412	75	25	made	make	VERB
gujaf-412	75	26	on	on	ADP
gujaf-412	75	27	the	the	DET
gujaf-412	75	28	manuscript	manuscript	NOUN
gujaf-412	75	29	.	.	PUNCT
gujaf-412	76	1	all	all	DET
gujaf-412	76	2	corrected	correct	VERB
gujaf-412	76	3	papers	paper	NOUN
gujaf-412	76	4	returned	return	VERB
gujaf-412	76	5	within	within	ADP
gujaf-412	76	6	the	the	DET
gujaf-412	76	7	specified	specify	VERB
gujaf-412	76	8	time	time	NOUN
gujaf-412	76	9	frame	frame	NOUN
gujaf-412	76	10	will	will	AUX
gujaf-412	76	11	be	be	AUX
gujaf-412	76	12	published	publish	VERB
gujaf-412	76	13	in	in	ADP
gujaf-412	76	14	that	that	DET
gujaf-412	76	15	issue	issue	NOUN
gujaf-412	76	16	.	.	PUNCT
gujaf-412	77	1	payment	payment	NOUN
gujaf-412	77	2	details	detail	NOUN
gujaf-412	77	3	bank	bank	NOUN
gujaf-412	77	4	:	:	PUNCT
gujaf-412	77	5	fcmb	fcmb	PROPN
gujaf-412	77	6	account	account	PROPN
gujaf-412	77	7	number	number	NOUN
gujaf-412	77	8	:	:	PUNCT
gujaf-412	77	9	7278465011	7278465011	NUM
gujaf-412	77	10	account	account	NOUN
gujaf-412	77	11	name	name	NOUN
gujaf-412	77	12	:	:	PUNCT
gujaf-412	77	13	gusau	gusau	PROPN
gujaf-412	77	14	journal	journal	NOUN
gujaf-412	77	15	of	of	ADP
gujaf-412	77	16	accounting	accounting	NOUN
gujaf-412	77	17	and	and	CCONJ
gujaf-412	77	18	finance	finance	NOUN
gujaf-412	77	19	for	for	ADP
gujaf-412	77	20	inquiry	inquiry	NOUN
gujaf-412	77	21	,	,	PUNCT
gujaf-412	77	22	contact	contact	NOUN
gujaf-412	77	23	:	:	PUNCT
gujaf-412	77	24	dr	dr	PROPN
gujaf-412	77	25	.	.	PROPN
gujaf-412	77	26	a.u	a.u	PROPN
gujaf-412	77	27	.	.	PROPN
gujaf-412	77	28	farouk	farouk	PROPN
gujaf-412	77	29	department	department	PROPN
gujaf-412	77	30	of	of	ADP
gujaf-412	77	31	accounting	accounting	NOUN
gujaf-412	77	32	and	and	CCONJ
gujaf-412	77	33	finance	finance	NOUN
gujaf-412	77	34	,	,	PUNCT
gujaf-412	77	35	federal	federal	ADJ
gujaf-412	77	36	university	university	NOUN
gujaf-412	77	37	gusau	gusau	PROPN
gujaf-412	77	38	,	,	PUNCT
gujaf-412	77	39	zamfara	zamfara	PROPN
gujaf-412	77	40	state	state	PROPN
gujaf-412	77	41	.	.	PUNCT
gujaf-412	78	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-412	79	1	+2348069393824	+2348069393824	PRON
gujaf-412	79	2	for	for	ADP
gujaf-412	79	3	more	more	ADJ
gujaf-412	79	4	information	information	NOUN
gujaf-412	79	5	,	,	PUNCT
gujaf-412	79	6	contact	contact	VERB
gujaf-412	79	7	the	the	DET
gujaf-412	79	8	editor	editor	NOUN
gujaf-412	79	9	-	-	PUNCT
gujaf-412	79	10	in	in	ADP
gujaf-412	79	11	-	-	PUNCT
gujaf-412	79	12	chief	chief	NOUN
gujaf-412	79	13	on	on	ADP
gujaf-412	79	14	+2348067766435	+2348067766435	NUM
gujaf-412	79	15	the	the	DET
gujaf-412	79	16	associate	associate	ADJ
gujaf-412	79	17	editor	editor	NOUN
gujaf-412	79	18	on	on	ADP
gujaf-412	79	19	+2348036057525	+2348036057525	NUM
gujaf-412	79	20	or	or	CCONJ
gujaf-412	79	21	visit	visit	VERB
gujaf-412	79	22	our	our	PRON
gujaf-412	79	23	website	website	NOUN
gujaf-412	79	24	on	on	ADP
gujaf-412	79	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-412	79	26	or	or	CCONJ
gujaf-412	79	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-412	79	28	gusau	gusau	ADJ
gujaf-412	79	29	journal	journal	NOUN
gujaf-412	79	30	of	of	ADP
gujaf-412	79	31	accounting	accounting	NOUN
gujaf-412	79	32	and	and	CCONJ
gujaf-412	79	33	finance	finance	NOUN
gujaf-412	79	34	,	,	PUNCT
gujaf-412	79	35	vol.6	vol.6	PROPN
gujaf-412	79	36	,	,	PUNCT
gujaf-412	79	37	issue	issue	NOUN
gujaf-412	79	38	2	2	NUM
gujaf-412	79	39	,	,	PUNCT
gujaf-412	79	40	april	april	PROPN
gujaf-412	79	41	,	,	PUNCT
gujaf-412	79	42	2025	2025	NUM
gujaf-412	79	43	viii	viii	ADJ
gujaf-412	79	44	contents	content	NOUN
gujaf-412	79	45	the	the	DET
gujaf-412	79	46	effect	effect	NOUN
gujaf-412	79	47	of	of	ADP
gujaf-412	79	48	government	government	NOUN
gujaf-412	79	49	bond	bond	NOUN
gujaf-412	79	50	attributes	attribute	VERB
gujaf-412	79	51	on	on	ADP
gujaf-412	79	52	capital	capital	NOUN
gujaf-412	79	53	market	market	NOUN
gujaf-412	79	54	performance	performance	NOUN
gujaf-412	79	55	in	in	ADP
gujaf-412	79	56	nigeria	nigeria	PROPN
gujaf-412	79	57	ibrahim	ibrahim	PROPN
gujaf-412	79	58	kabir	kabir	PROPN
gujaf-412	79	59	adedeji	adedeji	PROPN
gujaf-412	79	60	,	,	PUNCT
gujaf-412	79	61	dr	dr	PROPN
gujaf-412	79	62	ibrahim	ibrahim	PROPN
gujaf-412	79	63	muhammed	muhammed	PROPN
gujaf-412	79	64	,	,	PUNCT
gujaf-412	79	65	prof	prof	PROPN
gujaf-412	79	66	.	.	PUNCT
gujaf-412	80	1	muhammed	muhamme	VERB
gujaf-412	80	2	habibu	habibu	ADJ
gujaf-412	80	3	sabari	sabari	PROPN
gujaf-412	80	4	,	,	PUNCT
gujaf-412	80	5	prof	prof	PROPN
gujaf-412	80	6	.	.	PUNCT
gujaf-412	81	1	abiodun	abiodun	PROPN
gujaf-412	81	2	popoola	popoola	PROPN
gujaf-412	81	3	the	the	DET
gujaf-412	81	4	effect	effect	NOUN
gujaf-412	81	5	of	of	ADP
gujaf-412	81	6	corruption	corruption	NOUN
gujaf-412	81	7	and	and	CCONJ
gujaf-412	81	8	terrorism	terrorism	NOUN
gujaf-412	81	9	on	on	ADP
gujaf-412	81	10	the	the	DET
gujaf-412	81	11	performance	performance	NOUN
gujaf-412	81	12	of	of	ADP
gujaf-412	81	13	the	the	DET
gujaf-412	81	14	nigerian	nigerian	ADJ
gujaf-412	81	15	exchange	exchange	PROPN
gujaf-412	81	16	adedokun	adedokun	PROPN
gujaf-412	81	17	rofiat	rofiat	PROPN
gujaf-412	81	18	,	,	PUNCT
gujaf-412	81	19	prof	prof	PROPN
gujaf-412	81	20	.	.	PROPN
gujaf-412	81	21	sani	sani	PROPN
gujaf-412	81	22	abdullahi	abdullahi	PROPN
gujaf-412	81	23	,	,	PUNCT
gujaf-412	81	24	dr	dr	PROPN
gujaf-412	81	25	.	.	PROPN
gujaf-412	81	26	ibrahim	ibrahim	PROPN
gujaf-412	81	27	mohammed	mohamme	VERB
gujaf-412	81	28	the	the	DET
gujaf-412	81	29	effect	effect	NOUN
gujaf-412	81	30	of	of	ADP
gujaf-412	81	31	risk	risk	NOUN
gujaf-412	81	32	management	management	NOUN
gujaf-412	81	33	committee	committee	NOUN
gujaf-412	81	34	on	on	ADP
gujaf-412	81	35	the	the	DET
gujaf-412	81	36	financial	financial	ADJ
gujaf-412	81	37	performance	performance	NOUN
gujaf-412	81	38	of	of	ADP
gujaf-412	81	39	listed	list	VERB
gujaf-412	81	40	deposit	deposit	NOUN
gujaf-412	81	41	money	money	NOUN
gujaf-412	81	42	banks	bank	NOUN
gujaf-412	81	43	in	in	ADP
gujaf-412	81	44	nigeria	nigeria	PROPN
gujaf-412	81	45	blessing	bless	VERB
gujaf-412	81	46	unekuojo	unekuojo	ADJ
gujaf-412	81	47	oguche	oguche	NOUN
gujaf-412	81	48	,	,	PUNCT
gujaf-412	81	49	prof	prof	PROPN
gujaf-412	81	50	.	.	PUNCT
gujaf-412	82	1	luka	luka	PROPN
gujaf-412	82	2	mailafia	mailafia	PROPN
gujaf-412	82	3	,	,	PUNCT
gujaf-412	82	4	aliyu	aliyu	PROPN
gujaf-412	82	5	abdullahi	abdullahi	PROPN
gujaf-412	82	6	ahmed	ahmed	PROPN
gujaf-412	82	7	,	,	PUNCT
gujaf-412	82	8	phd	phd	NOUN
gujaf-412	82	9	the	the	DET
gujaf-412	82	10	effects	effect	NOUN
gujaf-412	82	11	of	of	ADP
gujaf-412	82	12	firm	firm	ADJ
gujaf-412	82	13	attributes	attribute	NOUN
gujaf-412	82	14	on	on	ADP
gujaf-412	82	15	earnings	earning	NOUN
gujaf-412	82	16	management	management	NOUN
gujaf-412	82	17	of	of	ADP
gujaf-412	82	18	quoted	quote	VERB
gujaf-412	82	19	cement	cement	NOUN
gujaf-412	82	20	companies	company	NOUN
gujaf-412	82	21	in	in	ADP
gujaf-412	82	22	nigeria	nigeria	PROPN
gujaf-412	82	23	umar	umar	PROPN
gujaf-412	82	24	salim	salim	PROPN
gujaf-412	82	25	ibrahim	ibrahim	PROPN
gujaf-412	82	26	,	,	PUNCT
gujaf-412	82	27	abubakar	abubakar	PROPN
gujaf-412	82	28	musa	musa	PROPN
gujaf-412	82	29	,	,	PUNCT
gujaf-412	82	30	hamisu	hamisu	PROPN
gujaf-412	82	31	aisha	aisha	PROPN
gujaf-412	82	32	haruna	haruna	PROPN
gujaf-412	82	33	,	,	PUNCT
gujaf-412	82	34	oyegunle	oyegunle	NOUN
gujaf-412	82	35	kazeem	kazeem	PROPN
gujaf-412	82	36	olanrewaju	olanrewaju	PROPN
gujaf-412	82	37	,	,	PUNCT
gujaf-412	82	38	babagana	babagana	PROPN
gujaf-412	82	39	abba	abba	PROPN
gujaf-412	82	40	,	,	PUNCT
gujaf-412	82	41	jamilu	jamilu	NOUN
gujaf-412	82	42	madaki	madaki	PROPN
gujaf-412	82	43	,	,	PUNCT
gujaf-412	82	44	fatihu	fatihu	PROPN
gujaf-412	82	45	shehu	shehu	PROPN
gujaf-412	82	46	isa	isa	PROPN
gujaf-412	82	47	,	,	PUNCT
gujaf-412	82	48	muhammad	muhammad	PROPN
gujaf-412	82	49	surajo	surajo	NOUN
gujaf-412	82	50	abdulwahab	abdulwahab	PROPN
gujaf-412	82	51	effect	effect	NOUN
gujaf-412	82	52	of	of	ADP
gujaf-412	82	53	board	board	NOUN
gujaf-412	82	54	attributes	attribute	VERB
gujaf-412	82	55	on	on	ADP
gujaf-412	82	56	environmental	environmental	ADJ
gujaf-412	82	57	disclosure	disclosure	NOUN
gujaf-412	82	58	of	of	ADP
gujaf-412	82	59	listed	list	VERB
gujaf-412	82	60	manufacturing	manufacturing	NOUN
gujaf-412	82	61	firms	firm	NOUN
gujaf-412	82	62	in	in	ADP
gujaf-412	82	63	nigeria	nigeria	PROPN
gujaf-412	82	64	obaje	obaje	PROPN
gujaf-412	82	65	salifu	salifu	VERB
gujaf-412	82	66	mamodu	mamodu	PROPN
gujaf-412	82	67	,	,	PUNCT
gujaf-412	82	68	prof	prof	PROPN
gujaf-412	82	69	.	.	PUNCT
gujaf-412	83	1	muhammad	muhammad	PROPN
gujaf-412	83	2	shehu	shehu	PROPN
gujaf-412	83	3	tijjani	tijjani	PROPN
gujaf-412	83	4	,	,	PUNCT
gujaf-412	83	5	dr	dr	PROPN
gujaf-412	83	6	.	.	PROPN
gujaf-412	83	7	nasiru	nasiru	PROPN
gujaf-412	83	8	yunusa	yunusa	PROPN
gujaf-412	83	9	competitor	competitor	NOUN
gujaf-412	83	10	financial	financial	ADJ
gujaf-412	83	11	statement	statement	NOUN
gujaf-412	83	12	performance	performance	NOUN
gujaf-412	83	13	appraisal	appraisal	NOUN
gujaf-412	83	14	and	and	CCONJ
gujaf-412	83	15	financial	financial	ADJ
gujaf-412	83	16	performance	performance	NOUN
gujaf-412	83	17	of	of	ADP
gujaf-412	83	18	quoted	quote	VERB
gujaf-412	83	19	manufacturing	manufacturing	NOUN
gujaf-412	83	20	firm	firm	NOUN
gujaf-412	83	21	in	in	ADP
gujaf-412	83	22	nigeria	nigeria	PROPN
gujaf-412	83	23	.	.	PUNCT
gujaf-412	84	1	erorogha	erorogha	PROPN
gujaf-412	84	2	akpos	akpos	PRON
gujaf-412	84	3	yikarebogha	yikarebogha	VERB
gujaf-412	84	4	(	(	PUNCT
gujaf-412	84	5	phd	phd	NOUN
gujaf-412	84	6	)	)	PUNCT
gujaf-412	84	7	effectsof	effectsof	VERB
gujaf-412	84	8	internal	internal	ADJ
gujaf-412	84	9	control	control	NOUN
gujaf-412	84	10	components	component	NOUN
gujaf-412	84	11	and	and	CCONJ
gujaf-412	84	12	revenue	revenue	NOUN
gujaf-412	84	13	leakage	leakage	NOUN
gujaf-412	84	14	:	:	PUNCT
gujaf-412	84	15	evidence	evidence	NOUN
gujaf-412	84	16	from	from	ADP
gujaf-412	84	17	financial	financial	ADJ
gujaf-412	84	18	institutions	institution	NOUN
gujaf-412	84	19	in	in	ADP
gujaf-412	84	20	edo	edo	PROPN
gujaf-412	84	21	state	state	PROPN
gujaf-412	84	22	,	,	PUNCT
gujaf-412	84	23	nigeria	nigeria	PROPN
gujaf-412	84	24	.	.	PUNCT
gujaf-412	85	1	efosa	efosa	PROPN
gujaf-412	85	2	ehima	ehima	PROPN
gujaf-412	85	3	,	,	PUNCT
gujaf-412	85	4	otivbo	otivbo	PROPN
gujaf-412	85	5	faith	faith	NOUN
gujaf-412	85	6	amede	amede	NOUN
gujaf-412	85	7	effectofinvestors	effectofinvestor	NOUN
gujaf-412	85	8	'	'	PART
gujaf-412	85	9	overconfidence	overconfidence	NOUN
gujaf-412	85	10	and	and	CCONJ
gujaf-412	85	11	mental	mental	ADJ
gujaf-412	85	12	accounting	accounting	NOUN
gujaf-412	85	13	on	on	ADP
gujaf-412	85	14	investment	investment	NOUN
gujaf-412	85	15	performance	performance	NOUN
gujaf-412	85	16	of	of	ADP
gujaf-412	85	17	deposit	deposit	NOUN
gujaf-412	85	18	money	money	NOUN
gujaf-412	85	19	banks	bank	NOUN
gujaf-412	85	20	in	in	ADP
gujaf-412	85	21	nigeria	nigeria	PROPN
gujaf-412	85	22	isiaka	isiaka	PROPN
gujaf-412	85	23	olalekan	olalekan	PROPN
gujaf-412	85	24	lasisi	lasisi	PROPN
gujaf-412	85	25	,	,	PUNCT
gujaf-412	85	26	phd	phd	NOUN
gujaf-412	85	27	,	,	PUNCT
gujaf-412	85	28	luka	luka	PROPN
gujaf-412	85	29	mailafia	mailafia	PROPN
gujaf-412	85	30	,	,	PUNCT
gujaf-412	85	31	phd	phd	NOUN
gujaf-412	85	32	,	,	PUNCT
gujaf-412	85	33	isah	isah	PROPN
gujaf-412	85	34	shittu	shittu	PROPN
gujaf-412	85	35	,	,	PUNCT
gujaf-412	85	36	phd	phd	NOUN
gujaf-412	85	37	,	,	PUNCT
gujaf-412	85	38	musa	musa	PROPN
gujaf-412	85	39	tijani	tijani	PROPN
gujaf-412	85	40	.	.	PUNCT
gujaf-412	86	1	bashir	bashir	PROPN
gujaf-412	86	2	,	,	PUNCT
gujaf-412	86	3	phd	phd	NOUN
gujaf-412	86	4	audit	audit	NOUN
gujaf-412	86	5	committee	committee	NOUN
gujaf-412	86	6	as	as	ADP
gujaf-412	86	7	a	a	DET
gujaf-412	86	8	moderator	moderator	NOUN
gujaf-412	86	9	on	on	ADP
gujaf-412	86	10	the	the	DET
gujaf-412	86	11	relationship	relationship	NOUN
gujaf-412	86	12	betweendiversity	betweendiversity	NOUN
gujaf-412	86	13	in	in	ADP
gujaf-412	86	14	board	board	NOUN
gujaf-412	86	15	and	and	CCONJ
gujaf-412	86	16	environmental	environmental	ADJ
gujaf-412	86	17	reporting	reporting	NOUN
gujaf-412	86	18	of	of	ADP
gujaf-412	86	19	listed	list	VERB
gujaf-412	86	20	manufacturing	manufacturing	NOUN
gujaf-412	86	21	companies	company	NOUN
gujaf-412	86	22	in	in	ADP
gujaf-412	86	23	nigeria	nigeria	PROPN
gujaf-412	86	24	salvation	salvation	PROPN
gujaf-412	86	25	joshua	joshua	PROPN
gujaf-412	86	26	selven	selven	PROPN
gujaf-412	86	27	,	,	PUNCT
gujaf-412	86	28	timkatnanmakpeter	timkatnanmakpeter	NOUN
gujaf-412	86	29	,	,	PUNCT
gujaf-412	86	30	gong	gong	NOUN
gujaf-412	86	31	,	,	PUNCT
gujaf-412	86	32	chai	chai	NOUN
gujaf-412	86	33	deme	deme	PROPN
gujaf-412	86	34	,	,	PUNCT
gujaf-412	86	35	joshua	joshua	PROPN
gujaf-412	86	36	,	,	PUNCT
gujaf-412	86	37	rinarimam	rinarimam	NOUN
gujaf-412	86	38	effect	effect	NOUN
gujaf-412	86	39	of	of	ADP
gujaf-412	86	40	sustainability	sustainability	NOUN
gujaf-412	86	41	disclosure	disclosure	NOUN
gujaf-412	86	42	on	on	ADP
gujaf-412	86	43	financial	financial	ADJ
gujaf-412	86	44	performance	performance	NOUN
gujaf-412	86	45	of	of	ADP
gujaf-412	86	46	listed	list	VERB
gujaf-412	86	47	manufacturing	manufacturing	NOUN
gujaf-412	86	48	firms	firm	NOUN
gujaf-412	86	49	in	in	ADP
gujaf-412	86	50	nigeria	nigeria	PROPN
gujaf-412	86	51	oloyede	oloyede	PROPN
gujaf-412	86	52	deborah	deborah	PROPN
gujaf-412	86	53	elaitan	elaitan	PROPN
gujaf-412	86	54	,	,	PUNCT
gujaf-412	86	55	saidu	saidu	PROPN
gujaf-412	86	56	,	,	PUNCT
gujaf-412	86	57	ibrahim	ibrahim	PROPN
gujaf-412	86	58	halidu	halidu	PROPN
gujaf-412	86	59	,	,	PUNCT
gujaf-412	86	60	ph.d	ph.d	PROPN
gujaf-412	86	61	,	,	PUNCT
gujaf-412	86	62	uyagu	uyagu	ADJ
gujaf-412	86	63	john	john	PROPN
gujaf-412	86	64	benjamin	benjamin	PROPN
gujaf-412	86	65	,	,	PUNCT
gujaf-412	86	66	abdullahi	abdullahi	PROPN
gujaf-412	86	67	ya'u	ya'u	PROPN
gujaf-412	86	68	usman	usman	PROPN
gujaf-412	86	69	,	,	PUNCT
gujaf-412	86	70	ph.d	ph.d	PROPN
gujaf-412	86	71	.	.	PUNCT
gujaf-412	87	1	timeliness	timeliness	NOUN
gujaf-412	87	2	of	of	ADP
gujaf-412	87	3	financial	financial	ADJ
gujaf-412	87	4	reporting	reporting	NOUN
gujaf-412	87	5	and	and	CCONJ
gujaf-412	87	6	investment	investment	NOUN
gujaf-412	87	7	decision	decision	NOUN
gujaf-412	87	8	dynamics	dynamic	NOUN
gujaf-412	87	9	:	:	PUNCT
gujaf-412	87	10	evidence	evidence	NOUN
gujaf-412	87	11	from	from	ADP
gujaf-412	87	12	quoted	quote	VERB
gujaf-412	87	13	deposit	deposit	NOUN
gujaf-412	87	14	money	money	NOUN
gujaf-412	87	15	banks	bank	NOUN
gujaf-412	87	16	in	in	ADP
gujaf-412	87	17	nigeria	nigeria	PROPN
gujaf-412	87	18	ehigie	ehigie	PROPN
gujaf-412	87	19	,	,	PUNCT
gujaf-412	87	20	ikponmwosa	ikponmwosa	PROPN
gujaf-412	87	21	darlington	darlington	PROPN
gujaf-412	87	22	,	,	PUNCT
gujaf-412	87	23	jackson	jackson	PROPN
gujaf-412	87	24	-	-	PUNCT
gujaf-412	87	25	akhigbe	akhigbe	PROPN
gujaf-412	87	26	,	,	PUNCT
gujaf-412	87	27	beauty	beauty	NOUN
gujaf-412	87	28	e	e	NOUN
gujaf-412	87	29	(	(	PUNCT
gujaf-412	87	30	phd),abusomwan	phd),abusomwan	PROPN
gujaf-412	87	31	rachael	rachael	PROPN
gujaf-412	87	32	e.	e.	PROPN
gujaf-412	87	33	(	(	PUNCT
gujaf-412	87	34	phd	phd	PROPN
gujaf-412	87	35	)	)	PUNCT
gujaf-412	87	36	.	.	PUNCT
gujaf-412	88	1	gusau	gusau	PROPN
gujaf-412	88	2	journal	journal	PROPN
gujaf-412	88	3	of	of	ADP
gujaf-412	88	4	accounting	accounting	NOUN
gujaf-412	88	5	and	and	CCONJ
gujaf-412	88	6	finance	finance	NOUN
gujaf-412	88	7	,	,	PUNCT
gujaf-412	88	8	vol.6	vol.6	PROPN
gujaf-412	88	9	,	,	PUNCT
gujaf-412	88	10	issue	issue	NOUN
gujaf-412	88	11	2	2	NUM
gujaf-412	88	12	,	,	PUNCT
gujaf-412	88	13	april	april	PROPN
gujaf-412	88	14	,	,	PUNCT
gujaf-412	88	15	2025	2025	NUM
gujaf-412	88	16	ix	ix	ADP
gujaf-412	88	17	relationship	relationship	NOUN
gujaf-412	88	18	between	between	ADP
gujaf-412	88	19	board	board	NOUN
gujaf-412	88	20	heterogeneity	heterogeneity	NOUN
gujaf-412	88	21	and	and	CCONJ
gujaf-412	88	22	environmental	environmental	ADJ
gujaf-412	88	23	performance	performance	NOUN
gujaf-412	88	24	in	in	ADP
gujaf-412	88	25	nigerian	nigerian	ADJ
gujaf-412	88	26	manufacturing	manufacturing	NOUN
gujaf-412	88	27	firms	firm	NOUN
gujaf-412	88	28	.	.	PUNCT
gujaf-412	89	1	ibrahim	ibrahim	PROPN
gujaf-412	89	2	lawal	lawal	PROPN
gujaf-412	89	3	,	,	PUNCT
gujaf-412	89	4	phd	phd	PROPN
gujaf-412	89	5	,	,	PUNCT
gujaf-412	89	6	habiba	habiba	PROPN
gujaf-412	89	7	ahmed	ahmed	PROPN
gujaf-412	89	8	gwadabe	gwadabe	PROPN
gujaf-412	89	9	moderating	moderate	VERB
gujaf-412	89	10	role	role	NOUN
gujaf-412	89	11	of	of	ADP
gujaf-412	89	12	financial	financial	ADJ
gujaf-412	89	13	innovation	innovation	NOUN
gujaf-412	89	14	on	on	ADP
gujaf-412	89	15	the	the	DET
gujaf-412	89	16	relationship	relationship	NOUN
gujaf-412	89	17	between	between	ADP
gujaf-412	89	18	financing	financing	NOUN
gujaf-412	89	19	decisions	decision	NOUN
gujaf-412	89	20	and	and	CCONJ
gujaf-412	89	21	financial	financial	ADJ
gujaf-412	89	22	performance	performance	NOUN
gujaf-412	89	23	of	of	ADP
gujaf-412	89	24	deposit	deposit	NOUN
gujaf-412	89	25	money	money	NOUN
gujaf-412	89	26	banks	bank	NOUN
gujaf-412	89	27	in	in	ADP
gujaf-412	89	28	nigeria	nigeria	PROPN
gujaf-412	89	29	rufai	rufai	PROPN
gujaf-412	89	30	mohammed	mohammed	PROPN
gujaf-412	89	31	abdulrahman	abdulrahman	PROPN
gujaf-412	89	32	microfinance	microfinance	NOUN
gujaf-412	89	33	activities	activity	NOUN
gujaf-412	89	34	and	and	CCONJ
gujaf-412	89	35	their	their	PRON
gujaf-412	89	36	long	long	ADJ
gujaf-412	89	37	-	-	PUNCT
gujaf-412	89	38	run	run	NOUN
gujaf-412	89	39	impact	impact	NOUN
gujaf-412	89	40	on	on	ADP
gujaf-412	89	41	economic	economic	ADJ
gujaf-412	89	42	growth	growth	NOUN
gujaf-412	89	43	in	in	ADP
gujaf-412	89	44	nigeria	nigeria	PROPN
gujaf-412	89	45	:	:	PUNCT
gujaf-412	89	46	evidence	evidence	NOUN
gujaf-412	89	47	from	from	ADP
gujaf-412	89	48	ardl	ardl	NOUN
gujaf-412	89	49	analysis	analysis	NOUN
gujaf-412	89	50	(	(	PUNCT
gujaf-412	89	51	1993–2023	1993–2023	NUM
gujaf-412	89	52	)	)	PUNCT
gujaf-412	89	53	.	.	PUNCT
gujaf-412	90	1	biliqeesayoola	biliqeesayoola	PROPN
gujaf-412	90	2	abdulmumin	abdulmumin	PROPN
gujaf-412	90	3	,	,	PUNCT
gujaf-412	90	4	phd	phd	NOUN
gujaf-412	90	5	effect	effect	NOUN
gujaf-412	90	6	of	of	ADP
gujaf-412	90	7	audit	audit	NOUN
gujaf-412	90	8	compliance	compliance	NOUN
gujaf-412	90	9	parameters	parameter	NOUN
gujaf-412	90	10	on	on	ADP
gujaf-412	90	11	regulatory	regulatory	ADJ
gujaf-412	90	12	filing	filing	NOUN
gujaf-412	90	13	timeliness	timeliness	NOUN
gujaf-412	90	14	of	of	ADP
gujaf-412	90	15	some	some	DET
gujaf-412	90	16	selected	select	VERB
gujaf-412	90	17	listed	list	VERB
gujaf-412	90	18	companies	company	NOUN
gujaf-412	90	19	in	in	ADP
gujaf-412	90	20	nigeria	nigeria	PROPN
gujaf-412	90	21	maarufah	maarufah	PROPN
gujaf-412	90	22	abdulmalik	abdulmalik	PROPN
gujaf-412	90	23	mohammed	mohammed	PROPN
gujaf-412	90	24	,	,	PUNCT
gujaf-412	90	25	ph.d	ph.d	PROPN
gujaf-412	90	26	.	.	PROPN
gujaf-412	90	27	,	,	PUNCT
gujaf-412	90	28	samira	samira	PROPN
gujaf-412	90	29	mohammed	mohammed	PROPN
gujaf-412	90	30	adimoha	adimoha	PROPN
gujaf-412	90	31	,	,	PUNCT
gujaf-412	90	32	ph.d	ph.d	PROPN
gujaf-412	90	33	.	.	PROPN
gujaf-412	90	34	,	,	PUNCT
gujaf-412	90	35	musa	musa	PROPN
gujaf-412	90	36	a.f	a.f	PROPN
gujaf-412	90	37	.	.	PROPN
gujaf-412	90	38	,	,	PUNCT
gujaf-412	90	39	ph.d	ph.d	PROPN
gujaf-412	90	40	.	.	PROPN
gujaf-412	90	41	,	,	PUNCT
gujaf-412	90	42	abdulkarim	abdulkarim	PROPN
gujaf-412	90	43	,	,	PUNCT
gujaf-412	90	44	musa	musa	PROPN
gujaf-412	90	45	mohammed	mohammed	PROPN
gujaf-412	90	46	,	,	PUNCT
gujaf-412	90	47	ph.d	ph.d	PROPN
gujaf-412	90	48	.	.	PUNCT
gujaf-412	90	49	cash	cash	NOUN
gujaf-412	90	50	managementpolicies	managementpolicie	NOUN
gujaf-412	90	51	and	and	CCONJ
gujaf-412	90	52	accountability	accountability	NOUN
gujaf-412	90	53	among	among	ADP
gujaf-412	90	54	federal	federal	ADJ
gujaf-412	90	55	ministries	ministry	NOUN
gujaf-412	90	56	,	,	PUNCT
gujaf-412	90	57	departments	department	NOUN
gujaf-412	90	58	,	,	PUNCT
gujaf-412	90	59	and	and	CCONJ
gujaf-412	90	60	agencies	agency	NOUN
gujaf-412	90	61	in	in	ADP
gujaf-412	90	62	ondo	ondo	PROPN
gujaf-412	90	63	state	state	PROPN
gujaf-412	90	64	,	,	PUNCT
gujaf-412	90	65	nigeria	nigeria	PROPN
gujaf-412	90	66	adesanmi	adesanmi	PROPN
gujaf-412	90	67	timothy	timothy	PROPN
gujaf-412	90	68	adegbayibi	adegbayibi	PROPN
gujaf-412	90	69	,	,	PUNCT
gujaf-412	90	70	toyin	toyin	PROPN
gujaf-412	90	71	emmanuel	emmanuel	PROPN
gujaf-412	90	72	apeko	apeko	PROPN
gujaf-412	90	73	gusau	gusau	PROPN
gujaf-412	90	74	journal	journal	PROPN
gujaf-412	90	75	of	of	ADP
gujaf-412	90	76	accounting	accounting	NOUN
gujaf-412	90	77	and	and	CCONJ
gujaf-412	90	78	finance	finance	NOUN
gujaf-412	90	79	,	,	PUNCT
gujaf-412	90	80	vol.6	vol.6	PROPN
gujaf-412	90	81	,	,	PUNCT
gujaf-412	90	82	issue	issue	NOUN
gujaf-412	90	83	2	2	NUM
gujaf-412	90	84	,	,	PUNCT
gujaf-412	90	85	april	april	PROPN
gujaf-412	90	86	,	,	PUNCT
gujaf-412	90	87	2025	2025	NUM
gujaf-412	90	88	1	1	NUM
gujaf-412	90	89	the	the	DET
gujaf-412	90	90	effect	effect	NOUN
gujaf-412	90	91	of	of	ADP
gujaf-412	90	92	government	government	NOUN
gujaf-412	90	93	bond	bond	NOUN
gujaf-412	90	94	attributes	attribute	VERB
gujaf-412	90	95	on	on	ADP
gujaf-412	90	96	capital	capital	NOUN
gujaf-412	90	97	market	market	NOUN
gujaf-412	90	98	performance	performance	NOUN
gujaf-412	90	99	in	in	ADP
gujaf-412	90	100	nigeria	nigeria	PROPN
gujaf-412	90	101	kabir	kabir	PROPN
gujaf-412	90	102	adedejiibrahim	adedejiibrahim	PROPN
gujaf-412	90	103	department	department	PROPN
gujaf-412	90	104	of	of	ADP
gujaf-412	90	105	banking	banking	NOUN
gujaf-412	90	106	and	and	CCONJ
gujaf-412	90	107	finance	finance	PROPN
gujaf-412	90	108	a.b.u	a.b.u	NOUN
gujaf-412	90	109	.	.	PUNCT
gujaf-412	91	1	business	business	NOUN
gujaf-412	91	2	school	school	PROPN
gujaf-412	91	3	+2348039611808	+2348039611808	PROPN
gujaf-412	92	1	dr	dr	PROPN
gujaf-412	92	2	ibrahim	ibrahim	PROPN
gujaf-412	92	3	muhammed	muhammed	PROPN
gujaf-412	92	4	department	department	PROPN
gujaf-412	92	5	of	of	ADP
gujaf-412	92	6	banking	banking	NOUN
gujaf-412	92	7	and	and	CCONJ
gujaf-412	92	8	finance	finance	PROPN
gujaf-412	92	9	a.b.u	a.b.u	NOUN
gujaf-412	92	10	.	.	PUNCT
gujaf-412	93	1	business	business	NOUN
gujaf-412	93	2	school	school	PROPN
gujaf-412	93	3	+2348035990335	+2348035990335	PROPN
gujaf-412	93	4	prof	prof	PROPN
gujaf-412	93	5	.	.	PUNCT
gujaf-412	94	1	muhammed	muhamme	VERB
gujaf-412	94	2	habibu	habibu	ADJ
gujaf-412	94	3	sabari	sabari	PROPN
gujaf-412	94	4	department	department	PROPN
gujaf-412	94	5	of	of	ADP
gujaf-412	94	6	accounting	accounting	PROPN
gujaf-412	94	7	a.b.u	a.b.u	PROPN
gujaf-412	94	8	.	.	PUNCT
gujaf-412	95	1	business	business	NOUN
gujaf-412	95	2	school	school	PROPN
gujaf-412	95	3	+2348028433392	+2348028433392	NUM
gujaf-412	95	4	prof	prof	NOUN
gujaf-412	95	5	.	.	PROPN
gujaf-412	95	6	abiodun	abiodun	PROPN
gujaf-412	95	7	popoola	popoola	PROPN
gujaf-412	95	8	department	department	PROPN
gujaf-412	95	9	of	of	ADP
gujaf-412	95	10	economics	economics	PROPN
gujaf-412	95	11	a.b.u	a.b.u	PROPN
gujaf-412	95	12	.	.	PUNCT
gujaf-412	96	1	business	business	NOUN
gujaf-412	96	2	school	school	NOUN
gujaf-412	96	3	corresponding	corresponding	ADJ
gujaf-412	96	4	email	email	NOUN
gujaf-412	96	5	:	:	PUNCT
gujaf-412	96	6	ibrahimkabiradedeji@gmail.com	ibrahimkabiradedeji@gmail.com	X
gujaf-412	96	7	or	or	CCONJ
gujaf-412	96	8	kaibrahim@abu.edu.ng	kaibrahim@abu.edu.ng	NOUN
gujaf-412	96	9	https://doi.org/10.57233/gujaf.v6i2.01	https://doi.org/10.57233/gujaf.v6i2.01	ADV
gujaf-412	96	10	abstract	abstract	ADV
gujaf-412	96	11	the	the	DET
gujaf-412	96	12	study	study	NOUN
gujaf-412	96	13	examined	examine	VERB
gujaf-412	96	14	the	the	DET
gujaf-412	96	15	impact	impact	NOUN
gujaf-412	96	16	of	of	ADP
gujaf-412	96	17	government	government	NOUN
gujaf-412	96	18	bonds	bond	NOUN
gujaf-412	96	19	on	on	ADP
gujaf-412	96	20	capital	capital	NOUN
gujaf-412	96	21	market	market	NOUN
gujaf-412	96	22	performance	performance	NOUN
gujaf-412	96	23	in	in	ADP
gujaf-412	96	24	nigeria	nigeria	PROPN
gujaf-412	96	25	,	,	PUNCT
gujaf-412	96	26	specifically	specifically	ADV
gujaf-412	96	27	,	,	PUNCT
gujaf-412	96	28	this	this	DET
gujaf-412	96	29	study	study	NOUN
gujaf-412	96	30	investigated	investigate	VERB
gujaf-412	96	31	the	the	DET
gujaf-412	96	32	volatility	volatility	NOUN
gujaf-412	96	33	level	level	NOUN
gujaf-412	96	34	of	of	ADP
gujaf-412	96	35	government	government	NOUN
gujaf-412	96	36	bonds	bond	NOUN
gujaf-412	96	37	in	in	ADP
gujaf-412	96	38	the	the	DET
gujaf-412	96	39	nigeria	nigeria	PROPN
gujaf-412	96	40	capital	capital	NOUN
gujaf-412	96	41	markets	market	NOUN
gujaf-412	96	42	,	,	PUNCT
gujaf-412	96	43	the	the	DET
gujaf-412	96	44	impact	impact	NOUN
gujaf-412	96	45	of	of	ADP
gujaf-412	96	46	government	government	NOUN
gujaf-412	96	47	bonds	bond	NOUN
gujaf-412	96	48	markets	market	VERB
gujaf-412	96	49	capitalization	capitalization	NOUN
gujaf-412	96	50	on	on	ADP
gujaf-412	96	51	capital	capital	NOUN
gujaf-412	96	52	market	market	NOUN
gujaf-412	96	53	performance	performance	NOUN
gujaf-412	96	54	.	.	PUNCT
gujaf-412	97	1	ten	ten	NUM
gujaf-412	97	2	-	-	PUNCT
gujaf-412	97	3	year	year	NOUN
gujaf-412	97	4	time	time	NOUN
gujaf-412	97	5	-	-	PUNCT
gujaf-412	97	6	series	series	NOUN
gujaf-412	97	7	data	datum	NOUN
gujaf-412	97	8	was	be	AUX
gujaf-412	97	9	used	use	VERB
gujaf-412	97	10	for	for	ADP
gujaf-412	97	11	this	this	DET
gujaf-412	97	12	study	study	NOUN
gujaf-412	97	13	from	from	ADP
gujaf-412	97	14	2014	2014	NUM
gujaf-412	97	15	to	to	ADP
gujaf-412	97	16	2023	2023	NUM
gujaf-412	97	17	sourced	source	VERB
gujaf-412	97	18	from	from	ADP
gujaf-412	97	19	the	the	DET
gujaf-412	97	20	central	central	ADJ
gujaf-412	97	21	bank	bank	PROPN
gujaf-412	97	22	of	of	ADP
gujaf-412	97	23	nigeria	nigeria	PROPN
gujaf-412	97	24	(	(	PUNCT
gujaf-412	97	25	cbn	cbn	PROPN
gujaf-412	97	26	)	)	PUNCT
gujaf-412	97	27	,	,	PUNCT
gujaf-412	97	28	nigerian	nigerian	ADJ
gujaf-412	97	29	exchange	exchange	NOUN
gujaf-412	97	30	and	and	CCONJ
gujaf-412	97	31	securities	security	NOUN
gujaf-412	97	32	and	and	CCONJ
gujaf-412	97	33	exchange	exchange	PROPN
gujaf-412	97	34	commission	commission	PROPN
gujaf-412	97	35	(	(	PUNCT
gujaf-412	97	36	sec	sec	PROPN
gujaf-412	97	37	)	)	PUNCT
gujaf-412	97	38	.	.	PUNCT
gujaf-412	98	1	data	datum	NOUN
gujaf-412	98	2	was	be	AUX
gujaf-412	98	3	subjected	subject	VERB
gujaf-412	98	4	to	to	PART
gujaf-412	98	5	linear	linear	VERB
gujaf-412	98	6	regression	regression	NOUN
gujaf-412	98	7	analysis	analysis	NOUN
gujaf-412	98	8	which	which	PRON
gujaf-412	98	9	was	be	AUX
gujaf-412	98	10	used	use	VERB
gujaf-412	98	11	to	to	PART
gujaf-412	98	12	estimate	estimate	VERB
gujaf-412	98	13	the	the	DET
gujaf-412	98	14	parameters	parameter	NOUN
gujaf-412	98	15	of	of	ADP
gujaf-412	98	16	the	the	DET
gujaf-412	98	17	model	model	NOUN
gujaf-412	98	18	.	.	PUNCT
gujaf-412	99	1	the	the	DET
gujaf-412	99	2	findings	finding	NOUN
gujaf-412	99	3	revealed	reveal	VERB
gujaf-412	99	4	that	that	SCONJ
gujaf-412	99	5	government	government	NOUN
gujaf-412	99	6	bond	bond	NOUN
gujaf-412	99	7	market	market	NOUN
gujaf-412	99	8	capitalization	capitalization	NOUN
gujaf-412	99	9	,	,	PUNCT
gujaf-412	99	10	value	value	NOUN
gujaf-412	99	11	of	of	ADP
gujaf-412	99	12	government	government	NOUN
gujaf-412	99	13	bond	bond	NOUN
gujaf-412	99	14	and	and	CCONJ
gujaf-412	99	15	new	new	ADJ
gujaf-412	99	16	issues	issue	NOUN
gujaf-412	99	17	of	of	ADP
gujaf-412	99	18	government	government	NOUN
gujaf-412	99	19	bonds	bond	NOUN
gujaf-412	99	20	all	all	PRON
gujaf-412	99	21	have	have	VERB
gujaf-412	99	22	a	a	DET
gujaf-412	99	23	significant	significant	ADJ
gujaf-412	99	24	positive	positive	ADJ
gujaf-412	99	25	effect	effect	NOUN
gujaf-412	99	26	on	on	ADP
gujaf-412	99	27	capital	capital	NOUN
gujaf-412	99	28	market	market	NOUN
gujaf-412	99	29	performance	performance	NOUN
gujaf-412	99	30	in	in	ADP
gujaf-412	99	31	nigeria	nigeria	PROPN
gujaf-412	99	32	.	.	PUNCT
gujaf-412	100	1	while	while	SCONJ
gujaf-412	100	2	,	,	PUNCT
gujaf-412	100	3	volatility	volatility	NOUN
gujaf-412	100	4	level	level	NOUN
gujaf-412	100	5	of	of	ADP
gujaf-412	100	6	government	government	NOUN
gujaf-412	100	7	bonds	bond	NOUN
gujaf-412	100	8	hurts	hurt	VERB
gujaf-412	100	9	capital	capital	NOUN
gujaf-412	100	10	market	market	NOUN
gujaf-412	100	11	performance	performance	NOUN
gujaf-412	100	12	.	.	PUNCT
gujaf-412	101	1	based	base	VERB
gujaf-412	101	2	on	on	ADP
gujaf-412	101	3	the	the	DET
gujaf-412	101	4	findings	finding	NOUN
gujaf-412	101	5	the	the	DET
gujaf-412	101	6	study	study	NOUN
gujaf-412	101	7	concluded	conclude	VERB
gujaf-412	101	8	that	that	SCONJ
gujaf-412	101	9	government	government	NOUN
gujaf-412	101	10	bonds	bond	NOUN
gujaf-412	101	11	capitalization	capitalization	NOUN
gujaf-412	101	12	,	,	PUNCT
gujaf-412	101	13	the	the	DET
gujaf-412	101	14	volume	volume	NOUN
gujaf-412	101	15	of	of	ADP
gujaf-412	101	16	government	government	NOUN
gujaf-412	101	17	bonds	bond	NOUN
gujaf-412	101	18	,	,	PUNCT
gujaf-412	101	19	and	and	CCONJ
gujaf-412	101	20	new	new	ADJ
gujaf-412	101	21	issues	issue	NOUN
gujaf-412	101	22	on	on	ADP
gujaf-412	101	23	government	government	NOUN
gujaf-412	101	24	bonds	bond	NOUN
gujaf-412	101	25	should	should	AUX
gujaf-412	101	26	be	be	AUX
gujaf-412	101	27	increased	increase	VERB
gujaf-412	101	28	,	,	PUNCT
gujaf-412	101	29	while	while	SCONJ
gujaf-412	101	30	volatility	volatility	NOUN
gujaf-412	101	31	in	in	ADP
gujaf-412	101	32	the	the	DET
gujaf-412	101	33	value	value	NOUN
gujaf-412	101	34	of	of	ADP
gujaf-412	101	35	government	government	NOUN
gujaf-412	101	36	bonds	bond	NOUN
gujaf-412	101	37	should	should	AUX
gujaf-412	101	38	be	be	AUX
gujaf-412	101	39	reduced	reduce	VERB
gujaf-412	101	40	.	.	PUNCT
gujaf-412	102	1	the	the	DET
gujaf-412	102	2	study	study	NOUN
gujaf-412	102	3	therefore	therefore	ADV
gujaf-412	102	4	recommended	recommend	VERB
gujaf-412	102	5	that	that	SCONJ
gujaf-412	102	6	the	the	DET
gujaf-412	102	7	government	government	NOUN
gujaf-412	102	8	should	should	AUX
gujaf-412	102	9	increase	increase	VERB
gujaf-412	102	10	its	its	PRON
gujaf-412	102	11	bond	bond	NOUN
gujaf-412	102	12	market	market	NOUN
gujaf-412	102	13	capitalization	capitalization	NOUN
gujaf-412	102	14	to	to	PART
gujaf-412	102	15	increase	increase	VERB
gujaf-412	102	16	the	the	DET
gujaf-412	102	17	capital	capital	NOUN
gujaf-412	102	18	market	market	NOUN
gujaf-412	102	19	performance	performance	NOUN
gujaf-412	102	20	;	;	PUNCT
gujaf-412	102	21	the	the	DET
gujaf-412	102	22	government	government	NOUN
gujaf-412	102	23	through	through	ADP
gujaf-412	102	24	its	its	PRON
gujaf-412	102	25	agency	agency	NOUN
gujaf-412	102	26	should	should	AUX
gujaf-412	102	27	attempt	attempt	VERB
gujaf-412	102	28	to	to	PART
gujaf-412	102	29	prevent	prevent	VERB
gujaf-412	102	30	the	the	DET
gujaf-412	102	31	bond	bond	NOUN
gujaf-412	102	32	price	price	NOUN
gujaf-412	102	33	and	and	CCONJ
gujaf-412	102	34	return	return	NOUN
gujaf-412	102	35	fluctuation	fluctuation	NOUN
gujaf-412	102	36	and	and	CCONJ
gujaf-412	102	37	the	the	DET
gujaf-412	102	38	government	government	NOUN
gujaf-412	102	39	should	should	AUX
gujaf-412	102	40	increase	increase	VERB
gujaf-412	102	41	the	the	DET
gujaf-412	102	42	number	number	NOUN
gujaf-412	102	43	of	of	ADP
gujaf-412	102	44	bond	bond	NOUN
gujaf-412	102	45	issuance	issuance	NOUN
gujaf-412	102	46	in	in	ADP
gujaf-412	102	47	circulation	circulation	NOUN
gujaf-412	102	48	to	to	PART
gujaf-412	102	49	increase	increase	VERB
gujaf-412	102	50	the	the	DET
gujaf-412	102	51	level	level	NOUN
gujaf-412	102	52	of	of	ADP
gujaf-412	102	53	capital	capital	NOUN
gujaf-412	102	54	market	market	NOUN
gujaf-412	102	55	performance	performance	NOUN
gujaf-412	102	56	in	in	ADP
gujaf-412	102	57	the	the	DET
gujaf-412	102	58	country	country	NOUN
gujaf-412	102	59	.	.	PUNCT
gujaf-412	103	1	keywords	keyword	NOUN
gujaf-412	103	2	:	:	PUNCT
gujaf-412	103	3	capital	capital	NOUN
gujaf-412	103	4	market	market	NOUN
gujaf-412	103	5	,	,	PUNCT
gujaf-412	103	6	market	market	NOUN
gujaf-412	103	7	capitalization	capitalization	NOUN
gujaf-412	103	8	,	,	PUNCT
gujaf-412	103	9	volatility	volatility	NOUN
gujaf-412	103	10	.	.	PUNCT
gujaf-412	104	1	1.0	1.0	NUM
gujaf-412	104	2	introduction	introduction	NOUN
gujaf-412	104	3	the	the	DET
gujaf-412	104	4	financial	financial	ADJ
gujaf-412	104	5	market	market	NOUN
gujaf-412	104	6	is	be	AUX
gujaf-412	104	7	a	a	DET
gujaf-412	104	8	complex	complex	ADJ
gujaf-412	104	9	mechanism	mechanism	NOUN
gujaf-412	104	10	made	make	VERB
gujaf-412	104	11	up	up	ADP
gujaf-412	104	12	of	of	ADP
gujaf-412	104	13	procedures	procedure	NOUN
gujaf-412	104	14	,	,	PUNCT
gujaf-412	104	15	instruments	instrument	NOUN
gujaf-412	104	16	and	and	CCONJ
gujaf-412	104	17	institutions	institution	NOUN
gujaf-412	104	18	through	through	ADP
gujaf-412	104	19	which	which	PRON
gujaf-412	104	20	deficit	deficit	NOUN
gujaf-412	104	21	economic	economic	ADJ
gujaf-412	104	22	units	unit	NOUN
gujaf-412	104	23	(	(	PUNCT
gujaf-412	104	24	the	the	DET
gujaf-412	104	25	users	user	NOUN
gujaf-412	104	26	of	of	ADP
gujaf-412	104	27	funds	fund	NOUN
gujaf-412	104	28	,	,	PUNCT
gujaf-412	104	29	e.g.	e.g.	ADV
gujaf-412	104	30	,	,	PUNCT
gujaf-412	104	31	government	government	NOUN
gujaf-412	104	32	,	,	PUNCT
gujaf-412	104	33	corporate	corporate	ADJ
gujaf-412	104	34	bodies	body	NOUN
gujaf-412	104	35	)	)	PUNCT
gujaf-412	104	36	and	and	CCONJ
gujaf-412	104	37	the	the	DET
gujaf-412	104	38	surplus	surplus	ADJ
gujaf-412	104	39	economic	economic	ADJ
gujaf-412	104	40	units	unit	NOUN
gujaf-412	104	41	(	(	PUNCT
gujaf-412	104	42	i.e.	i.e.	X
gujaf-412	104	43	,	,	PUNCT
gujaf-412	104	44	suppliers	supplier	NOUN
gujaf-412	104	45	of	of	ADP
gujaf-412	104	46	funds	fund	NOUN
gujaf-412	104	47	/	/	SYM
gujaf-412	104	48	savings	saving	NOUN
gujaf-412	104	49	)	)	PUNCT
gujaf-412	104	50	are	be	AUX
gujaf-412	104	51	brought	bring	VERB
gujaf-412	104	52	together	together	ADV
gujaf-412	104	53	to	to	PART
gujaf-412	104	54	transact	transact	VERB
gujaf-412	104	55	business	business	NOUN
gujaf-412	104	56	with	with	ADP
gujaf-412	104	57	each	each	DET
gujaf-412	104	58	other	other	ADJ
gujaf-412	104	59	.	.	PUNCT
gujaf-412	105	1	the	the	DET
gujaf-412	105	2	capital	capital	NOUN
gujaf-412	105	3	market	market	NOUN
gujaf-412	105	4	which	which	PRON
gujaf-412	105	5	is	be	AUX
gujaf-412	105	6	a	a	DET
gujaf-412	105	7	part	part	NOUN
gujaf-412	105	8	of	of	ADP
gujaf-412	105	9	the	the	DET
gujaf-412	105	10	financial	financial	ADJ
gujaf-412	105	11	system	system	NOUN
gujaf-412	105	12	is	be	AUX
gujaf-412	105	13	an	an	DET
gujaf-412	105	14	assembly	assembly	NOUN
gujaf-412	105	15	of	of	ADP
gujaf-412	105	16	financial	financial	ADJ
gujaf-412	105	17	institutions	institution	NOUN
gujaf-412	105	18	involved	involve	VERB
gujaf-412	105	19	in	in	ADP
gujaf-412	105	20	the	the	DET
gujaf-412	105	21	provision	provision	NOUN
gujaf-412	105	22	of	of	ADP
gujaf-412	105	23	medium	medium	NOUN
gujaf-412	105	24	to	to	AUX
gujaf-412	105	25	longterm	longterm	ADJ
gujaf-412	105	26	loans	loan	NOUN
gujaf-412	105	27	.	.	PUNCT
gujaf-412	106	1	it	it	PRON
gujaf-412	106	2	is	be	AUX
gujaf-412	106	3	a	a	DET
gujaf-412	106	4	place	place	NOUN
gujaf-412	106	5	where	where	SCONJ
gujaf-412	106	6	long	long	ADJ
gujaf-412	106	7	-	-	PUNCT
gujaf-412	106	8	term	term	NOUN
gujaf-412	106	9	financial	financial	ADJ
gujaf-412	106	10	instruments	instrument	NOUN
gujaf-412	106	11	such	such	ADJ
gujaf-412	106	12	as	as	ADP
gujaf-412	106	13	government	government	NOUN
gujaf-412	106	14	securities	security	NOUN
gujaf-412	106	15	,	,	PUNCT
gujaf-412	106	16	gusau	gusau	ADJ
gujaf-412	106	17	journal	journal	NOUN
gujaf-412	106	18	of	of	ADP
gujaf-412	106	19	accounting	accounting	NOUN
gujaf-412	106	20	and	and	CCONJ
gujaf-412	106	21	finance	finance	NOUN
gujaf-412	106	22	,	,	PUNCT
gujaf-412	106	23	vol.6	vol.6	PROPN
gujaf-412	106	24	,	,	PUNCT
gujaf-412	106	25	issue	issue	NOUN
gujaf-412	106	26	2	2	NUM
gujaf-412	106	27	,	,	PUNCT
gujaf-412	106	28	april	april	PROPN
gujaf-412	106	29	,	,	PUNCT
gujaf-412	106	30	2025	2025	NUM
gujaf-412	106	31	2	2	NUM
gujaf-412	106	32	corporate	corporate	ADJ
gujaf-412	106	33	bonds	bond	NOUN
gujaf-412	106	34	,	,	PUNCT
gujaf-412	106	35	corporate	corporate	ADJ
gujaf-412	106	36	shares	share	NOUN
gujaf-412	106	37	,	,	PUNCT
gujaf-412	106	38	and	and	CCONJ
gujaf-412	106	39	mortgage	mortgage	NOUN
gujaf-412	106	40	loans	loan	NOUN
gujaf-412	106	41	are	be	AUX
gujaf-412	106	42	made	make	VERB
gujaf-412	106	43	available	available	ADJ
gujaf-412	106	44	to	to	ADP
gujaf-412	106	45	investors	investor	NOUN
gujaf-412	106	46	.	.	PUNCT
gujaf-412	107	1	it	it	PRON
gujaf-412	107	2	can	can	AUX
gujaf-412	107	3	also	also	ADV
gujaf-412	107	4	be	be	AUX
gujaf-412	107	5	described	describe	VERB
gujaf-412	107	6	as	as	ADP
gujaf-412	107	7	a	a	DET
gujaf-412	107	8	mechanism	mechanism	NOUN
gujaf-412	107	9	for	for	SCONJ
gujaf-412	107	10	lenders	lender	NOUN
gujaf-412	107	11	to	to	PART
gujaf-412	107	12	provide	provide	VERB
gujaf-412	107	13	long	long	ADJ
gujaf-412	107	14	term	term	NOUN
gujaf-412	107	15	funds	fund	NOUN
gujaf-412	107	16	in	in	ADP
gujaf-412	107	17	exchange	exchange	NOUN
gujaf-412	107	18	for	for	ADP
gujaf-412	107	19	financial	financial	ADJ
gujaf-412	107	20	assets	asset	NOUN
gujaf-412	107	21	issued	issue	VERB
gujaf-412	107	22	by	by	ADP
gujaf-412	107	23	borrowers	borrower	NOUN
gujaf-412	107	24	or	or	CCONJ
gujaf-412	107	25	traded	trade	VERB
gujaf-412	107	26	by	by	ADP
gujaf-412	107	27	holders	holder	NOUN
gujaf-412	107	28	of	of	ADP
gujaf-412	107	29	outstanding	outstanding	ADJ
gujaf-412	107	30	negotiable	negotiable	ADJ
gujaf-412	107	31	debt	debt	NOUN
gujaf-412	107	32	instruments	instrument	NOUN
gujaf-412	107	33	.	.	PUNCT
gujaf-412	108	1	capital	capital	NOUN
gujaf-412	108	2	markets	market	NOUN
gujaf-412	108	3	are	be	AUX
gujaf-412	108	4	vital	vital	ADJ
gujaf-412	108	5	to	to	ADP
gujaf-412	108	6	the	the	DET
gujaf-412	108	7	functioning	functioning	NOUN
gujaf-412	108	8	of	of	ADP
gujaf-412	108	9	an	an	DET
gujaf-412	108	10	economy	economy	NOUN
gujaf-412	108	11	,	,	PUNCT
gujaf-412	108	12	since	since	SCONJ
gujaf-412	108	13	capital	capital	NOUN
gujaf-412	108	14	is	be	AUX
gujaf-412	108	15	a	a	DET
gujaf-412	108	16	critical	critical	ADJ
gujaf-412	108	17	component	component	NOUN
gujaf-412	108	18	for	for	ADP
gujaf-412	108	19	generating	generate	VERB
gujaf-412	108	20	economic	economic	ADJ
gujaf-412	108	21	output	output	NOUN
gujaf-412	108	22	.	.	PUNCT
gujaf-412	109	1	capital	capital	NOUN
gujaf-412	109	2	markets	market	NOUN
gujaf-412	109	3	include	include	VERB
gujaf-412	109	4	primary	primary	ADJ
gujaf-412	109	5	markets	market	NOUN
gujaf-412	109	6	,	,	PUNCT
gujaf-412	109	7	where	where	SCONJ
gujaf-412	109	8	new	new	ADJ
gujaf-412	109	9	stock	stock	NOUN
gujaf-412	109	10	and	and	CCONJ
gujaf-412	109	11	bond	bond	NOUN
gujaf-412	109	12	issues	issue	NOUN
gujaf-412	109	13	are	be	AUX
gujaf-412	109	14	sold	sell	VERB
gujaf-412	109	15	to	to	ADP
gujaf-412	109	16	investors	investor	NOUN
gujaf-412	109	17	and	and	CCONJ
gujaf-412	109	18	secondary	secondary	ADJ
gujaf-412	109	19	markets	market	NOUN
gujaf-412	109	20	,	,	PUNCT
gujaf-412	109	21	which	which	PRON
gujaf-412	109	22	trade	trade	VERB
gujaf-412	109	23	existing	exist	VERB
gujaf-412	109	24	securities	security	NOUN
gujaf-412	109	25	.	.	PUNCT
gujaf-412	110	1	all	all	DET
gujaf-412	110	2	these	these	PRON
gujaf-412	110	3	are	be	AUX
gujaf-412	110	4	done	do	VERB
gujaf-412	110	5	through	through	ADP
gujaf-412	110	6	underwriting	underwriting	NOUN
gujaf-412	110	7	and	and	CCONJ
gujaf-412	110	8	computerized	computerized	ADJ
gujaf-412	110	9	trading	trading	NOUN
gujaf-412	110	10	systems	system	NOUN
gujaf-412	110	11	.	.	PUNCT
gujaf-412	111	1	nations	nation	NOUN
gujaf-412	111	2	having	have	VERB
gujaf-412	111	3	a	a	DET
gujaf-412	111	4	deep	deep	ADJ
gujaf-412	111	5	and	and	CCONJ
gujaf-412	111	6	vibrant	vibrant	ADJ
gujaf-412	111	7	capital	capital	NOUN
gujaf-412	111	8	market	market	NOUN
gujaf-412	111	9	enjoy	enjoy	VERB
gujaf-412	111	10	greater	great	ADJ
gujaf-412	111	11	financial	financial	ADJ
gujaf-412	111	12	stability	stability	NOUN
gujaf-412	111	13	,	,	PUNCT
gujaf-412	111	14	financial	financial	ADJ
gujaf-412	111	15	development	development	NOUN
gujaf-412	111	16	and	and	CCONJ
gujaf-412	111	17	economic	economic	ADJ
gujaf-412	111	18	growth	growth	NOUN
gujaf-412	111	19	(	(	PUNCT
gujaf-412	111	20	olaniyan	olaniyan	ADJ
gujaf-412	111	21	&	&	CCONJ
gujaf-412	111	22	ekundayo	ekundayo	PROPN
gujaf-412	111	23	,	,	PUNCT
gujaf-412	111	24	2019	2019	NUM
gujaf-412	111	25	)	)	PUNCT
gujaf-412	111	26	.	.	PUNCT
gujaf-412	112	1	globally	globally	ADV
gujaf-412	112	2	,	,	PUNCT
gujaf-412	112	3	countries	country	NOUN
gujaf-412	112	4	have	have	AUX
gujaf-412	112	5	achieved	achieve	VERB
gujaf-412	112	6	economic	economic	ADJ
gujaf-412	112	7	growth	growth	NOUN
gujaf-412	112	8	through	through	ADP
gujaf-412	112	9	their	their	PRON
gujaf-412	112	10	capital	capital	NOUN
gujaf-412	112	11	markets	market	NOUN
gujaf-412	112	12	much	much	ADV
gujaf-412	112	13	easily	easily	ADV
gujaf-412	112	14	by	by	ADP
gujaf-412	112	15	channeling	channel	VERB
gujaf-412	112	16	funds	fund	NOUN
gujaf-412	112	17	from	from	ADP
gujaf-412	112	18	surplus	surplus	ADJ
gujaf-412	112	19	economic	economic	ADJ
gujaf-412	112	20	units	unit	NOUN
gujaf-412	112	21	to	to	ADP
gujaf-412	112	22	the	the	DET
gujaf-412	112	23	deficit	deficit	NOUN
gujaf-412	112	24	units	unit	NOUN
gujaf-412	112	25	who	who	PRON
gujaf-412	112	26	are	be	AUX
gujaf-412	112	27	ready	ready	ADJ
gujaf-412	112	28	to	to	PART
gujaf-412	112	29	use	use	VERB
gujaf-412	112	30	such	such	ADJ
gujaf-412	112	31	funds	fund	NOUN
gujaf-412	112	32	for	for	ADP
gujaf-412	112	33	productive	productive	ADJ
gujaf-412	112	34	purposes	purpose	NOUN
gujaf-412	112	35	(	(	PUNCT
gujaf-412	112	36	omodero	omodero	NOUN
gujaf-412	112	37	&	&	CCONJ
gujaf-412	112	38	alege	alege	PROPN
gujaf-412	112	39	,	,	PUNCT
gujaf-412	112	40	2021	2021	NUM
gujaf-412	112	41	)	)	PUNCT
gujaf-412	112	42	.	.	PUNCT
gujaf-412	113	1	khalid	khalid	PROPN
gujaf-412	113	2	and	and	CCONJ
gujaf-412	113	3	rajaguru	rajaguru	PROPN
gujaf-412	113	4	(	(	PUNCT
gujaf-412	113	5	2018	2018	NUM
gujaf-412	113	6	)	)	PUNCT
gujaf-412	113	7	took	take	VERB
gujaf-412	113	8	to	to	ADP
gujaf-412	113	9	the	the	DET
gujaf-412	113	10	same	same	ADJ
gujaf-412	113	11	view	view	NOUN
gujaf-412	113	12	and	and	CCONJ
gujaf-412	113	13	shared	share	VERB
gujaf-412	113	14	that	that	SCONJ
gujaf-412	113	15	the	the	DET
gujaf-412	113	16	overall	overall	ADJ
gujaf-412	113	17	performance	performance	NOUN
gujaf-412	113	18	of	of	ADP
gujaf-412	113	19	the	the	DET
gujaf-412	113	20	capital	capital	NOUN
gujaf-412	113	21	market	market	NOUN
gujaf-412	113	22	can	can	AUX
gujaf-412	113	23	be	be	AUX
gujaf-412	113	24	achieved	achieve	VERB
gujaf-412	113	25	with	with	ADP
gujaf-412	113	26	the	the	DET
gujaf-412	113	27	bond	bond	NOUN
gujaf-412	113	28	market	market	NOUN
gujaf-412	113	29	being	be	AUX
gujaf-412	113	30	a	a	DET
gujaf-412	113	31	key	key	ADJ
gujaf-412	113	32	player	player	NOUN
gujaf-412	113	33	,	,	PUNCT
gujaf-412	113	34	especially	especially	ADV
gujaf-412	113	35	in	in	ADP
gujaf-412	113	36	emerging	emerge	VERB
gujaf-412	113	37	economies	economy	NOUN
gujaf-412	113	38	where	where	SCONJ
gujaf-412	113	39	the	the	DET
gujaf-412	113	40	prospects	prospect	NOUN
gujaf-412	113	41	of	of	ADP
gujaf-412	113	42	investment	investment	NOUN
gujaf-412	113	43	and	and	CCONJ
gujaf-412	113	44	savings	saving	NOUN
gujaf-412	113	45	are	be	AUX
gujaf-412	113	46	limited	limit	VERB
gujaf-412	113	47	.	.	PUNCT
gujaf-412	114	1	since	since	SCONJ
gujaf-412	114	2	banks	bank	NOUN
gujaf-412	114	3	and	and	CCONJ
gujaf-412	114	4	stock	stock	NOUN
gujaf-412	114	5	markets	market	NOUN
gujaf-412	114	6	have	have	AUX
gujaf-412	114	7	contributed	contribute	VERB
gujaf-412	114	8	significantly	significantly	ADV
gujaf-412	114	9	to	to	ADP
gujaf-412	114	10	the	the	DET
gujaf-412	114	11	economic	economic	ADJ
gujaf-412	114	12	growth	growth	NOUN
gujaf-412	114	13	of	of	ADP
gujaf-412	114	14	developed	developed	ADJ
gujaf-412	114	15	and	and	CCONJ
gujaf-412	114	16	developing	develop	VERB
gujaf-412	114	17	nations	nation	NOUN
gujaf-412	114	18	over	over	ADP
gujaf-412	114	19	the	the	DET
gujaf-412	114	20	years	year	NOUN
gujaf-412	114	21	,	,	PUNCT
gujaf-412	114	22	bond	bond	NOUN
gujaf-412	114	23	markets	market	NOUN
gujaf-412	114	24	which	which	PRON
gujaf-412	114	25	also	also	ADV
gujaf-412	114	26	operates	operate	VERB
gujaf-412	114	27	within	within	ADP
gujaf-412	114	28	the	the	DET
gujaf-412	114	29	financial	financial	ADJ
gujaf-412	114	30	system	system	NOUN
gujaf-412	114	31	of	of	ADP
gujaf-412	114	32	nations	nation	NOUN
gujaf-412	114	33	can	can	AUX
gujaf-412	114	34	also	also	ADV
gujaf-412	114	35	propel	propel	VERB
gujaf-412	114	36	economic	economic	ADJ
gujaf-412	114	37	growth	growth	NOUN
gujaf-412	114	38	.	.	PUNCT
gujaf-412	115	1	therefore	therefore	ADV
gujaf-412	115	2	,	,	PUNCT
gujaf-412	115	3	the	the	DET
gujaf-412	115	4	market	market	NOUN
gujaf-412	115	5	is	be	AUX
gujaf-412	115	6	an	an	DET
gujaf-412	115	7	important	important	ADJ
gujaf-412	115	8	feature	feature	NOUN
gujaf-412	115	9	of	of	ADP
gujaf-412	115	10	any	any	DET
gujaf-412	115	11	well	well	ADV
gujaf-412	115	12	-	-	PUNCT
gujaf-412	115	13	developed	develop	VERB
gujaf-412	115	14	financial	financial	ADJ
gujaf-412	115	15	market	market	NOUN
gujaf-412	115	16	.	.	PUNCT
gujaf-412	116	1	the	the	DET
gujaf-412	116	2	nigerian	nigerian	ADJ
gujaf-412	116	3	capital	capital	NOUN
gujaf-412	116	4	market	market	NOUN
gujaf-412	116	5	,	,	PUNCT
gujaf-412	116	6	like	like	ADP
gujaf-412	116	7	the	the	DET
gujaf-412	116	8	national	national	ADJ
gujaf-412	116	9	economy	economy	NOUN
gujaf-412	116	10	,	,	PUNCT
gujaf-412	116	11	has	have	AUX
gujaf-412	116	12	been	be	AUX
gujaf-412	116	13	faced	face	VERB
gujaf-412	116	14	with	with	ADP
gujaf-412	116	15	many	many	ADJ
gujaf-412	116	16	problems	problem	NOUN
gujaf-412	116	17	.	.	PUNCT
gujaf-412	117	1	these	these	DET
gujaf-412	117	2	problems	problem	NOUN
gujaf-412	117	3	are	be	AUX
gujaf-412	117	4	both	both	ADV
gujaf-412	117	5	endogenous	endogenous	ADJ
gujaf-412	117	6	and	and	CCONJ
gujaf-412	117	7	exogenous	exogenous	ADJ
gujaf-412	117	8	.	.	PUNCT
gujaf-412	118	1	the	the	DET
gujaf-412	118	2	exogenous	exogenous	ADJ
gujaf-412	118	3	problems	problem	NOUN
gujaf-412	118	4	are	be	AUX
gujaf-412	118	5	those	those	PRON
gujaf-412	118	6	outside	outside	ADP
gujaf-412	118	7	the	the	DET
gujaf-412	118	8	direct	direct	ADJ
gujaf-412	118	9	control	control	NOUN
gujaf-412	118	10	of	of	ADP
gujaf-412	118	11	the	the	DET
gujaf-412	118	12	market	market	NOUN
gujaf-412	118	13	but	but	CCONJ
gujaf-412	118	14	which	which	PRON
gujaf-412	118	15	are	be	AUX
gujaf-412	118	16	regulation	regulation	NOUN
gujaf-412	118	17	-	-	PUNCT
gujaf-412	118	18	induced	induced	ADJ
gujaf-412	118	19	.	.	PUNCT
gujaf-412	119	1	the	the	DET
gujaf-412	119	2	endogenous	endogenous	ADJ
gujaf-412	119	3	problems	problem	NOUN
gujaf-412	119	4	are	be	AUX
gujaf-412	119	5	those	those	PRON
gujaf-412	119	6	that	that	PRON
gujaf-412	119	7	are	be	AUX
gujaf-412	119	8	internal	internal	ADJ
gujaf-412	119	9	to	to	ADP
gujaf-412	119	10	the	the	DET
gujaf-412	119	11	market	market	NOUN
gujaf-412	119	12	.	.	PUNCT
gujaf-412	120	1	the	the	DET
gujaf-412	120	2	weak	weak	ADJ
gujaf-412	120	3	state	state	NOUN
gujaf-412	120	4	of	of	ADP
gujaf-412	120	5	the	the	DET
gujaf-412	120	6	domestic	domestic	ADJ
gujaf-412	120	7	capital	capital	NOUN
gujaf-412	120	8	market	market	NOUN
gujaf-412	120	9	in	in	ADP
gujaf-412	120	10	nigeria	nigeria	PROPN
gujaf-412	120	11	may	may	AUX
gujaf-412	120	12	hinder	hinder	VERB
gujaf-412	120	13	an	an	DET
gujaf-412	120	14	investor	investor	NOUN
gujaf-412	120	15	’s	’s	PART
gujaf-412	120	16	willingness	willingness	NOUN
gujaf-412	120	17	to	to	PART
gujaf-412	120	18	participate	participate	VERB
gujaf-412	120	19	in	in	ADP
gujaf-412	120	20	the	the	DET
gujaf-412	120	21	market	market	NOUN
gujaf-412	120	22	and	and	CCONJ
gujaf-412	120	23	this	this	PRON
gujaf-412	120	24	is	be	AUX
gujaf-412	120	25	attributed	attribute	VERB
gujaf-412	120	26	to	to	ADP
gujaf-412	120	27	the	the	DET
gujaf-412	120	28	constant	constant	ADJ
gujaf-412	120	29	fluctuation	fluctuation	NOUN
gujaf-412	120	30	in	in	ADP
gujaf-412	120	31	the	the	DET
gujaf-412	120	32	all	all	DET
gujaf-412	120	33	-	-	PUNCT
gujaf-412	120	34	share	share	NOUN
gujaf-412	120	35	index	index	NOUN
gujaf-412	120	36	(	(	PUNCT
gujaf-412	120	37	asi	asi	NOUN
gujaf-412	120	38	)	)	PUNCT
gujaf-412	120	39	which	which	PRON
gujaf-412	120	40	is	be	AUX
gujaf-412	120	41	a	a	DET
gujaf-412	120	42	measure	measure	NOUN
gujaf-412	120	43	of	of	ADP
gujaf-412	120	44	the	the	DET
gujaf-412	120	45	performance	performance	NOUN
gujaf-412	120	46	of	of	ADP
gujaf-412	120	47	the	the	DET
gujaf-412	120	48	market	market	NOUN
gujaf-412	120	49	.	.	PUNCT
gujaf-412	121	1	according	accord	VERB
gujaf-412	121	2	to	to	ADP
gujaf-412	121	3	the	the	DET
gujaf-412	121	4	nigerian	nigerian	ADJ
gujaf-412	121	5	exchange	exchange	PROPN
gujaf-412	121	6	limited	limit	VERB
gujaf-412	121	7	(	(	PUNCT
gujaf-412	121	8	ngx	ngx	NOUN
gujaf-412	121	9	)	)	PUNCT
gujaf-412	121	10	by	by	ADP
gujaf-412	121	11	the	the	DET
gujaf-412	121	12	close	close	NOUN
gujaf-412	121	13	of	of	ADP
gujaf-412	121	14	the	the	DET
gujaf-412	121	15	first	first	ADJ
gujaf-412	121	16	quarter	quarter	NOUN
gujaf-412	121	17	of	of	ADP
gujaf-412	121	18	2020	2020	NUM
gujaf-412	121	19	,	,	PUNCT
gujaf-412	121	20	the	the	DET
gujaf-412	121	21	all	all	DET
gujaf-412	121	22	-	-	PUNCT
gujaf-412	121	23	share	share	NOUN
gujaf-412	121	24	index	index	NOUN
gujaf-412	121	25	had	have	AUX
gujaf-412	121	26	lost	lose	VERB
gujaf-412	121	27	20.53	20.53	NUM
gujaf-412	121	28	%	%	NOUN
gujaf-412	121	29	of	of	ADP
gujaf-412	121	30	its	its	PRON
gujaf-412	121	31	value	value	NOUN
gujaf-412	121	32	.	.	PUNCT
gujaf-412	122	1	in	in	ADP
gujaf-412	122	2	the	the	DET
gujaf-412	122	3	following	following	ADJ
gujaf-412	122	4	year	year	NOUN
gujaf-412	122	5	,	,	PUNCT
gujaf-412	122	6	the	the	DET
gujaf-412	122	7	market	market	NOUN
gujaf-412	122	8	began	begin	VERB
gujaf-412	122	9	a	a	DET
gujaf-412	122	10	fragile	fragile	ADJ
gujaf-412	122	11	recovery	recovery	NOUN
gujaf-412	122	12	,	,	PUNCT
gujaf-412	122	13	but	but	CCONJ
gujaf-412	122	14	hovered	hover	VERB
gujaf-412	122	15	largely	largely	ADV
gujaf-412	122	16	between	between	ADP
gujaf-412	122	17	34,000	34,000	NUM
gujaf-412	122	18	-	-	SYM
gujaf-412	122	19	39,000	39,000	NUM
gujaf-412	122	20	points	point	NOUN
gujaf-412	122	21	in	in	ADP
gujaf-412	122	22	the	the	DET
gujaf-412	122	23	second	second	ADJ
gujaf-412	122	24	and	and	CCONJ
gujaf-412	122	25	third	third	ADJ
gujaf-412	122	26	quarters	quarter	NOUN
gujaf-412	122	27	of	of	ADP
gujaf-412	122	28	the	the	DET
gujaf-412	122	29	year	year	NOUN
gujaf-412	122	30	,	,	PUNCT
gujaf-412	122	31	mirroring	mirror	VERB
gujaf-412	122	32	the	the	DET
gujaf-412	122	33	slowdown	slowdown	NOUN
gujaf-412	122	34	in	in	ADP
gujaf-412	122	35	the	the	DET
gujaf-412	122	36	domestic	domestic	ADJ
gujaf-412	122	37	economy	economy	NOUN
gujaf-412	122	38	.	.	PUNCT
gujaf-412	123	1	it	it	PRON
gujaf-412	123	2	is	be	AUX
gujaf-412	123	3	also	also	ADV
gujaf-412	123	4	needless	needless	ADJ
gujaf-412	123	5	to	to	PART
gujaf-412	123	6	say	say	VERB
gujaf-412	123	7	that	that	SCONJ
gujaf-412	123	8	the	the	DET
gujaf-412	123	9	nigerian	nigerian	ADJ
gujaf-412	123	10	capital	capital	NOUN
gujaf-412	123	11	market	market	NOUN
gujaf-412	123	12	lacks	lack	VERB
gujaf-412	123	13	incentive	incentive	NOUN
gujaf-412	123	14	for	for	ADP
gujaf-412	123	15	issuers	issuer	NOUN
gujaf-412	123	16	hence	hence	ADV
gujaf-412	123	17	low	low	ADJ
gujaf-412	123	18	market	market	NOUN
gujaf-412	123	19	participation	participation	NOUN
gujaf-412	123	20	,	,	PUNCT
gujaf-412	123	21	reduction	reduction	NOUN
gujaf-412	123	22	in	in	ADP
gujaf-412	123	23	market	market	NOUN
gujaf-412	123	24	liquidity	liquidity	NOUN
gujaf-412	123	25	(	(	PUNCT
gujaf-412	123	26	especially	especially	ADV
gujaf-412	123	27	in	in	ADP
gujaf-412	123	28	terms	term	NOUN
gujaf-412	123	29	of	of	ADP
gujaf-412	123	30	dollars	dollar	NOUN
gujaf-412	123	31	)	)	PUNCT
gujaf-412	123	32	,	,	PUNCT
gujaf-412	123	33	rigid	rigid	ADJ
gujaf-412	123	34	market	market	NOUN
gujaf-412	123	35	regulation	regulation	NOUN
gujaf-412	123	36	,	,	PUNCT
gujaf-412	123	37	undiversified	undiversified	ADJ
gujaf-412	123	38	portfolios	portfolio	NOUN
gujaf-412	123	39	,	,	PUNCT
gujaf-412	123	40	as	as	ADV
gujaf-412	123	41	well	well	ADV
gujaf-412	123	42	as	as	ADP
gujaf-412	123	43	insufficient	insufficient	ADJ
gujaf-412	123	44	funds	fund	NOUN
gujaf-412	123	45	by	by	ADP
gujaf-412	123	46	dealers	dealer	NOUN
gujaf-412	123	47	to	to	PART
gujaf-412	123	48	finance	finance	VERB
gujaf-412	123	49	their	their	PRON
gujaf-412	123	50	investments	investment	NOUN
gujaf-412	123	51	,	,	PUNCT
gujaf-412	123	52	and	and	CCONJ
gujaf-412	123	53	the	the	DET
gujaf-412	123	54	absence	absence	NOUN
gujaf-412	123	55	of	of	ADP
gujaf-412	123	56	a	a	DET
gujaf-412	123	57	hedge	hedge	NOUN
gujaf-412	123	58	instruments	instrument	NOUN
gujaf-412	123	59	,	,	PUNCT
gujaf-412	123	60	all	all	DET
gujaf-412	123	61	these	these	PRON
gujaf-412	123	62	affects	affect	VERB
gujaf-412	123	63	the	the	DET
gujaf-412	123	64	performance	performance	NOUN
gujaf-412	123	65	of	of	ADP
gujaf-412	123	66	the	the	DET
gujaf-412	123	67	market	market	NOUN
gujaf-412	123	68	.	.	PUNCT
gujaf-412	124	1	regulatory	regulatory	ADJ
gujaf-412	124	2	authorities	authority	NOUN
gujaf-412	124	3	such	such	ADJ
gujaf-412	124	4	as	as	ADP
gujaf-412	124	5	the	the	DET
gujaf-412	124	6	securities	securities	PROPN
gujaf-412	124	7	and	and	CCONJ
gujaf-412	124	8	exchange	exchange	PROPN
gujaf-412	124	9	commission	commission	PROPN
gujaf-412	124	10	,	,	PUNCT
gujaf-412	124	11	central	central	ADJ
gujaf-412	124	12	bank	bank	PROPN
gujaf-412	124	13	of	of	ADP
gujaf-412	124	14	nigeria	nigeria	PROPN
gujaf-412	124	15	,	,	PUNCT
gujaf-412	124	16	the	the	DET
gujaf-412	124	17	nse	nse	NOUN
gujaf-412	124	18	and	and	CCONJ
gujaf-412	124	19	nigeria	nigeria	PROPN
gujaf-412	124	20	’s	’s	PART
gujaf-412	124	21	debt	debt	NOUN
gujaf-412	124	22	management	management	NOUN
gujaf-412	124	23	office	office	NOUN
gujaf-412	124	24	have	have	AUX
gujaf-412	124	25	not	not	PART
gujaf-412	124	26	been	be	AUX
gujaf-412	124	27	able	able	ADJ
gujaf-412	124	28	to	to	PART
gujaf-412	124	29	pull	pull	VERB
gujaf-412	124	30	wires	wire	NOUN
gujaf-412	124	31	that	that	PRON
gujaf-412	124	32	will	will	AUX
gujaf-412	124	33	improve	improve	VERB
gujaf-412	124	34	the	the	DET
gujaf-412	124	35	performance	performance	NOUN
gujaf-412	124	36	of	of	ADP
gujaf-412	124	37	the	the	DET
gujaf-412	124	38	capital	capital	NOUN
gujaf-412	124	39	market	market	NOUN
gujaf-412	124	40	to	to	ADP
gujaf-412	124	41	a	a	DET
gujaf-412	124	42	reasonable	reasonable	ADJ
gujaf-412	124	43	extent	extent	NOUN
gujaf-412	124	44	.	.	PUNCT
gujaf-412	125	1	also	also	ADV
gujaf-412	125	2	,	,	PUNCT
gujaf-412	125	3	the	the	DET
gujaf-412	125	4	government	government	NOUN
gujaf-412	125	5	has	have	AUX
gujaf-412	125	6	devoted	devote	VERB
gujaf-412	125	7	little	little	ADJ
gujaf-412	125	8	attention	attention	NOUN
gujaf-412	125	9	to	to	ADP
gujaf-412	125	10	creating	create	VERB
gujaf-412	125	11	an	an	DET
gujaf-412	125	12	environment	environment	NOUN
gujaf-412	125	13	conducive	conducive	ADJ
gujaf-412	125	14	for	for	SCONJ
gujaf-412	125	15	financial	financial	ADJ
gujaf-412	125	16	development	development	NOUN
gujaf-412	125	17	to	to	PART
gujaf-412	125	18	take	take	VERB
gujaf-412	125	19	place	place	NOUN
gujaf-412	125	20	.	.	PUNCT
gujaf-412	126	1	the	the	DET
gujaf-412	126	2	bond	bond	NOUN
gujaf-412	126	3	market	market	NOUN
gujaf-412	126	4	remains	remain	VERB
gujaf-412	126	5	an	an	DET
gujaf-412	126	6	integral	integral	ADJ
gujaf-412	126	7	part	part	NOUN
gujaf-412	126	8	of	of	ADP
gujaf-412	126	9	the	the	DET
gujaf-412	126	10	capital	capital	NOUN
gujaf-412	126	11	market	market	NOUN
gujaf-412	126	12	.	.	PUNCT
gujaf-412	127	1	bond	bond	NOUN
gujaf-412	127	2	markets	market	NOUN
gujaf-412	127	3	in	in	ADP
gujaf-412	127	4	nigeria	nigeria	PROPN
gujaf-412	127	5	have	have	AUX
gujaf-412	127	6	experienced	experience	VERB
gujaf-412	127	7	steady	steady	ADJ
gujaf-412	127	8	growth	growth	NOUN
gujaf-412	127	9	especially	especially	ADV
gujaf-412	127	10	in	in	ADP
gujaf-412	127	11	recent	recent	ADJ
gujaf-412	127	12	years	year	NOUN
gujaf-412	127	13	but	but	CCONJ
gujaf-412	127	14	remain	remain	VERB
gujaf-412	127	15	relatively	relatively	ADV
gujaf-412	127	16	undeveloped	undeveloped	ADJ
gujaf-412	127	17	(	(	PUNCT
gujaf-412	127	18	vincent	vincent	PROPN
gujaf-412	127	19	,	,	PUNCT
gujaf-412	127	20	et	et	PROPN
gujaf-412	127	21	al	al	PROPN
gujaf-412	127	22	,	,	PUNCT
gujaf-412	127	23	2021	2021	NUM
gujaf-412	127	24	)	)	PUNCT
gujaf-412	127	25	.	.	PUNCT
gujaf-412	128	1	the	the	DET
gujaf-412	128	2	authors	author	NOUN
gujaf-412	128	3	further	far	ADV
gujaf-412	128	4	stated	state	VERB
gujaf-412	128	5	that	that	SCONJ
gujaf-412	128	6	in	in	ADP
gujaf-412	128	7	both	both	CCONJ
gujaf-412	128	8	developed	developed	ADJ
gujaf-412	128	9	and	and	CCONJ
gujaf-412	128	10	developing	develop	VERB
gujaf-412	128	11	nations	nation	NOUN
gujaf-412	128	12	,	,	PUNCT
gujaf-412	128	13	government	government	NOUN
gujaf-412	128	14	bonds	bond	NOUN
gujaf-412	128	15	are	be	AUX
gujaf-412	128	16	the	the	DET
gujaf-412	128	17	major	major	ADJ
gujaf-412	128	18	financial	financial	ADJ
gujaf-412	128	19	asset	asset	NOUN
gujaf-412	128	20	of	of	ADP
gujaf-412	128	21	the	the	DET
gujaf-412	128	22	fixed	fix	VERB
gujaf-412	128	23	-	-	PUNCT
gujaf-412	128	24	income	income	NOUN
gujaf-412	128	25	security	security	NOUN
gujaf-412	128	26	market	market	NOUN
gujaf-412	128	27	.	.	PUNCT
gujaf-412	129	1	governments	government	NOUN
gujaf-412	129	2	’	'	PUNCT
gujaf-412	129	3	investment	investment	NOUN
gujaf-412	129	4	in	in	ADP
gujaf-412	129	5	the	the	DET
gujaf-412	129	6	bond	bond	NOUN
gujaf-412	129	7	markets	market	NOUN
gujaf-412	129	8	should	should	AUX
gujaf-412	129	9	form	form	VERB
gujaf-412	129	10	a	a	DET
gujaf-412	129	11	safe	safe	ADJ
gujaf-412	129	12	haven	haven	NOUN
gujaf-412	129	13	for	for	ADP
gujaf-412	129	14	investors	investor	NOUN
gujaf-412	129	15	through	through	ADP
gujaf-412	129	16	their	their	PRON
gujaf-412	129	17	huge	huge	ADJ
gujaf-412	129	18	investments	investment	NOUN
gujaf-412	129	19	,	,	PUNCT
gujaf-412	129	20	thus	thus	ADV
gujaf-412	129	21	,	,	PUNCT
gujaf-412	129	22	creating	create	VERB
gujaf-412	129	23	a	a	DET
gujaf-412	129	24	room	room	NOUN
gujaf-412	129	25	for	for	ADP
gujaf-412	129	26	zero	zero	NUM
gujaf-412	129	27	or	or	CCONJ
gujaf-412	129	28	no	no	DET
gujaf-412	129	29	risk	risk	NOUN
gujaf-412	129	30	investment	investment	NOUN
gujaf-412	129	31	(	(	PUNCT
gujaf-412	129	32	abina	abina	PROPN
gujaf-412	129	33	&	&	CCONJ
gujaf-412	129	34	maria	maria	PROPN
gujaf-412	129	35	,	,	PUNCT
gujaf-412	129	36	gusau	gusau	ADJ
gujaf-412	129	37	journal	journal	NOUN
gujaf-412	129	38	of	of	ADP
gujaf-412	129	39	accounting	accounting	NOUN
gujaf-412	129	40	and	and	CCONJ
gujaf-412	129	41	finance	finance	NOUN
gujaf-412	129	42	,	,	PUNCT
gujaf-412	129	43	vol.6	vol.6	PROPN
gujaf-412	129	44	,	,	PUNCT
gujaf-412	129	45	issue	issue	NOUN
gujaf-412	129	46	2	2	NUM
gujaf-412	129	47	,	,	PUNCT
gujaf-412	129	48	april	april	PROPN
gujaf-412	129	49	,	,	PUNCT
gujaf-412	129	50	2025	2025	NUM
gujaf-412	129	51	3	3	NUM
gujaf-412	129	52	2019	2019	NUM
gujaf-412	129	53	)	)	PUNCT
gujaf-412	129	54	.	.	PUNCT
gujaf-412	130	1	however	however	ADV
gujaf-412	130	2	,	,	PUNCT
gujaf-412	130	3	the	the	DET
gujaf-412	130	4	markets	market	NOUN
gujaf-412	130	5	for	for	ADP
gujaf-412	130	6	government	government	NOUN
gujaf-412	130	7	bonds	bond	NOUN
gujaf-412	130	8	in	in	ADP
gujaf-412	130	9	many	many	ADJ
gujaf-412	130	10	african	african	ADJ
gujaf-412	130	11	countries	country	NOUN
gujaf-412	130	12	are	be	AUX
gujaf-412	130	13	still	still	ADV
gujaf-412	130	14	developing	develop	VERB
gujaf-412	130	15	,	,	PUNCT
gujaf-412	130	16	as	as	SCONJ
gujaf-412	130	17	most	most	ADJ
gujaf-412	130	18	of	of	ADP
gujaf-412	130	19	them	they	PRON
gujaf-412	130	20	have	have	VERB
gujaf-412	130	21	relatively	relatively	ADV
gujaf-412	130	22	low	low	ADJ
gujaf-412	130	23	market	market	NOUN
gujaf-412	130	24	capitalization	capitalization	NOUN
gujaf-412	130	25	compared	compare	VERB
gujaf-412	130	26	to	to	ADP
gujaf-412	130	27	the	the	DET
gujaf-412	130	28	advanced	advanced	ADJ
gujaf-412	130	29	markets	market	NOUN
gujaf-412	130	30	(	(	PUNCT
gujaf-412	130	31	adelegan	adelegan	NOUN
gujaf-412	130	32	,	,	PUNCT
gujaf-412	130	33	&	&	CCONJ
gujaf-412	130	34	radzewicz	radzewicz	NOUN
gujaf-412	130	35	-	-	PUNCT
gujaf-412	130	36	bak	bak	NOUN
gujaf-412	130	37	,	,	PUNCT
gujaf-412	130	38	2019	2019	NUM
gujaf-412	130	39	)	)	PUNCT
gujaf-412	130	40	.	.	PUNCT
gujaf-412	131	1	in	in	ADP
gujaf-412	131	2	order	order	NOUN
gujaf-412	131	3	to	to	PART
gujaf-412	131	4	address	address	VERB
gujaf-412	131	5	some	some	PRON
gujaf-412	131	6	of	of	ADP
gujaf-412	131	7	the	the	DET
gujaf-412	131	8	aforementioned	aforementioned	ADJ
gujaf-412	131	9	problems	problem	NOUN
gujaf-412	131	10	,	,	PUNCT
gujaf-412	131	11	studies	study	NOUN
gujaf-412	131	12	have	have	AUX
gujaf-412	131	13	examined	examine	VERB
gujaf-412	131	14	how	how	SCONJ
gujaf-412	131	15	government	government	NOUN
gujaf-412	131	16	bonds	bond	NOUN
gujaf-412	131	17	affect	affect	VERB
gujaf-412	131	18	capital	capital	NOUN
gujaf-412	131	19	market	market	NOUN
gujaf-412	131	20	performance	performance	NOUN
gujaf-412	131	21	in	in	ADP
gujaf-412	131	22	nigeria	nigeria	PROPN
gujaf-412	131	23	(	(	PUNCT
gujaf-412	131	24	adetiloye	adetiloye	PROPN
gujaf-412	131	25	,	,	PUNCT
gujaf-412	131	26	et	et	PROPN
gujaf-412	131	27	al	al	PROPN
gujaf-412	131	28	,	,	PUNCT
gujaf-412	131	29	2018	2018	NUM
gujaf-412	131	30	;	;	PUNCT
gujaf-412	131	31	bello	bello	PROPN
gujaf-412	131	32	,	,	PUNCT
gujaf-412	131	33	et	et	PROPN
gujaf-412	131	34	al	al	PROPN
gujaf-412	131	35	,	,	PUNCT
gujaf-412	131	36	2019	2019	NUM
gujaf-412	131	37	;	;	PUNCT
gujaf-412	131	38	emmanuel	emmanuel	PROPN
gujaf-412	131	39	,	,	PUNCT
gujaf-412	131	40	et	et	PROPN
gujaf-412	131	41	al	al	PROPN
gujaf-412	131	42	,	,	PUNCT
gujaf-412	131	43	2020	2020	NUM
gujaf-412	131	44	)	)	PUNCT
gujaf-412	131	45	.	.	PUNCT
gujaf-412	132	1	the	the	DET
gujaf-412	132	2	aforementioned	aforementione	VERB
gujaf-412	132	3	whose	whose	DET
gujaf-412	132	4	studies	study	NOUN
gujaf-412	132	5	came	come	VERB
gujaf-412	132	6	close	close	ADV
gujaf-412	132	7	to	to	PART
gujaf-412	132	8	address	address	VERB
gujaf-412	132	9	the	the	DET
gujaf-412	132	10	gap	gap	NOUN
gujaf-412	132	11	failed	fail	VERB
gujaf-412	132	12	to	to	PART
gujaf-412	132	13	take	take	VERB
gujaf-412	132	14	a	a	DET
gujaf-412	132	15	holistic	holistic	ADJ
gujaf-412	132	16	consideration	consideration	NOUN
gujaf-412	132	17	of	of	ADP
gujaf-412	132	18	the	the	DET
gujaf-412	132	19	effect	effect	NOUN
gujaf-412	132	20	of	of	ADP
gujaf-412	132	21	role	role	NOUN
gujaf-412	132	22	of	of	ADP
gujaf-412	132	23	government	government	NOUN
gujaf-412	132	24	bonds	bond	NOUN
gujaf-412	132	25	;	;	PUNCT
gujaf-412	132	26	the	the	DET
gujaf-412	132	27	volatility	volatility	NOUN
gujaf-412	132	28	level	level	NOUN
gujaf-412	132	29	of	of	ADP
gujaf-412	132	30	government	government	NOUN
gujaf-412	132	31	bonds	bond	NOUN
gujaf-412	132	32	in	in	ADP
gujaf-412	132	33	the	the	DET
gujaf-412	132	34	nigeria	nigeria	PROPN
gujaf-412	132	35	capital	capital	NOUN
gujaf-412	132	36	markets	market	NOUN
gujaf-412	132	37	,	,	PUNCT
gujaf-412	132	38	government	government	NOUN
gujaf-412	132	39	bonds	bond	NOUN
gujaf-412	132	40	markets	market	VERB
gujaf-412	132	41	capitalization	capitalization	NOUN
gujaf-412	132	42	,	,	PUNCT
gujaf-412	132	43	government	government	NOUN
gujaf-412	132	44	bonds	bond	NOUN
gujaf-412	132	45	traded	trade	VERB
gujaf-412	132	46	and	and	CCONJ
gujaf-412	132	47	total	total	ADJ
gujaf-412	132	48	new	new	ADJ
gujaf-412	132	49	issue	issue	NOUN
gujaf-412	132	50	of	of	ADP
gujaf-412	132	51	government	government	NOUN
gujaf-412	132	52	bonds	bond	NOUN
gujaf-412	132	53	affect	affect	VERB
gujaf-412	132	54	capital	capital	NOUN
gujaf-412	132	55	market	market	NOUN
gujaf-412	132	56	performance	performance	NOUN
gujaf-412	132	57	in	in	ADP
gujaf-412	132	58	nigeria	nigeria	PROPN
gujaf-412	132	59	.	.	PUNCT
gujaf-412	133	1	additionally	additionally	ADV
gujaf-412	133	2	,	,	PUNCT
gujaf-412	133	3	large	large	ADJ
gujaf-412	133	4	number	number	NOUN
gujaf-412	133	5	of	of	ADP
gujaf-412	133	6	the	the	DET
gujaf-412	133	7	studies	study	NOUN
gujaf-412	133	8	in	in	ADP
gujaf-412	133	9	this	this	DET
gujaf-412	133	10	area	area	NOUN
gujaf-412	133	11	applied	apply	VERB
gujaf-412	133	12	generalized	generalized	ADJ
gujaf-412	133	13	method	method	NOUN
gujaf-412	133	14	of	of	ADP
gujaf-412	133	15	moment	moment	NOUN
gujaf-412	133	16	instrumental	instrumental	ADJ
gujaf-412	133	17	variables	variable	NOUN
gujaf-412	133	18	(	(	PUNCT
gujaf-412	133	19	gmm	gmm	X
gujaf-412	133	20	-	-	PUNCT
gujaf-412	133	21	iv	iv	PROPN
gujaf-412	133	22	)	)	PUNCT
gujaf-412	133	23	estimator	estimator	NOUN
gujaf-412	133	24	and	and	CCONJ
gujaf-412	133	25	granger	granger	PROPN
gujaf-412	133	26	causality	causality	PROPN
gujaf-412	133	27	test	test	NOUN
gujaf-412	133	28	,	,	PUNCT
gujaf-412	133	29	vector	vector	NOUN
gujaf-412	133	30	autoregressive	autoregressive	ADJ
gujaf-412	133	31	(	(	PUNCT
gujaf-412	133	32	var	var	NOUN
gujaf-412	133	33	)	)	PUNCT
gujaf-412	133	34	model	model	NOUN
gujaf-412	133	35	,	,	PUNCT
gujaf-412	133	36	engle	engle	PROPN
gujaf-412	133	37	-	-	PUNCT
gujaf-412	133	38	granger	granger	PROPN
gujaf-412	133	39	co	co	NOUN
gujaf-412	133	40	-	-	NOUN
gujaf-412	133	41	integration	integration	NOUN
gujaf-412	133	42	and	and	CCONJ
gujaf-412	133	43	the	the	DET
gujaf-412	133	44	pairwise	pairwise	NOUN
gujaf-412	133	45	granger	granger	NOUN
gujaf-412	133	46	causality	causality	NOUN
gujaf-412	133	47	tests	test	NOUN
gujaf-412	133	48	(	(	PUNCT
gujaf-412	133	49	olaniyan	olaniyan	ADJ
gujaf-412	133	50	and	and	CCONJ
gujaf-412	133	51	ekundayo	ekundayo	PROPN
gujaf-412	133	52	(	(	PUNCT
gujaf-412	133	53	2020	2020	NUM
gujaf-412	133	54	)	)	PUNCT
gujaf-412	133	55	,	,	PUNCT
gujaf-412	133	56	akinsokeji	akinsokeji	VERB
gujaf-412	133	57	et	et	PROPN
gujaf-412	133	58	al	al	PROPN
gujaf-412	133	59	.	.	PUNCT
gujaf-412	134	1	(	(	PUNCT
gujaf-412	134	2	2016	2016	NUM
gujaf-412	134	3	)	)	PUNCT
gujaf-412	134	4	)	)	PUNCT
gujaf-412	135	1	and	and	CCONJ
gujaf-412	135	2	generalised	generalise	VERB
gujaf-412	135	3	method	method	NOUN
gujaf-412	135	4	of	of	ADP
gujaf-412	135	5	moments	moment	NOUN
gujaf-412	135	6	(	(	PUNCT
gujaf-412	135	7	gmm	gmm	NOUN
gujaf-412	135	8	)	)	PUNCT
gujaf-412	135	9	regression	regression	NOUN
gujaf-412	135	10	technique	technique	NOUN
gujaf-412	135	11	was	be	AUX
gujaf-412	135	12	employed	employ	VERB
gujaf-412	135	13	by	by	ADP
gujaf-412	135	14	other	other	ADJ
gujaf-412	135	15	authors	author	NOUN
gujaf-412	135	16	.	.	PUNCT
gujaf-412	136	1	this	this	DET
gujaf-412	136	2	study	study	NOUN
gujaf-412	136	3	is	be	AUX
gujaf-412	136	4	also	also	ADV
gujaf-412	136	5	unique	unique	ADJ
gujaf-412	136	6	as	as	SCONJ
gujaf-412	136	7	it	it	PRON
gujaf-412	136	8	employed	employ	VERB
gujaf-412	136	9	the	the	DET
gujaf-412	136	10	ordinary	ordinary	ADJ
gujaf-412	136	11	least	least	ADJ
gujaf-412	136	12	square	square	ADJ
gujaf-412	136	13	(	(	PUNCT
gujaf-412	136	14	ols	ol	NOUN
gujaf-412	136	15	)	)	PUNCT
gujaf-412	136	16	regression	regression	NOUN
gujaf-412	136	17	technique	technique	NOUN
gujaf-412	136	18	following	follow	VERB
gujaf-412	136	19	from	from	ADP
gujaf-412	136	20	the	the	DET
gujaf-412	136	21	gauss	gauss	ADJ
gujaf-412	136	22	-	-	PUNCT
gujaf-412	136	23	markov	markov	NOUN
gujaf-412	136	24	theorem	theorem	NOUN
gujaf-412	136	25	which	which	PRON
gujaf-412	136	26	states	state	VERB
gujaf-412	136	27	that	that	SCONJ
gujaf-412	136	28	of	of	ADP
gujaf-412	136	29	all	all	DET
gujaf-412	136	30	classes	class	NOUN
gujaf-412	136	31	of	of	ADP
gujaf-412	136	32	estimator	estimator	NOUN
gujaf-412	136	33	ols	ols	PROPN
gujaf-412	136	34	is	be	AUX
gujaf-412	136	35	the	the	DET
gujaf-412	136	36	best	good	ADJ
gujaf-412	136	37	linear	linear	ADJ
gujaf-412	136	38	unbiased	unbiased	ADJ
gujaf-412	136	39	estimator	estimator	NOUN
gujaf-412	136	40	(	(	PUNCT
gujaf-412	136	41	blue	blue	PROPN
gujaf-412	136	42	)	)	PUNCT
gujaf-412	136	43	and	and	CCONJ
gujaf-412	136	44	it	it	PRON
gujaf-412	136	45	has	have	VERB
gujaf-412	136	46	minimum	minimum	ADJ
gujaf-412	136	47	error	error	NOUN
gujaf-412	136	48	(	(	PUNCT
gujaf-412	136	49	ploberger	ploberger	NOUN
gujaf-412	136	50	,	,	PUNCT
gujaf-412	136	51	1992	1992	NUM
gujaf-412	136	52	)	)	PUNCT
gujaf-412	136	53	.	.	PUNCT
gujaf-412	137	1	hence	hence	ADV
gujaf-412	137	2	the	the	DET
gujaf-412	137	3	study	study	NOUN
gujaf-412	137	4	examines	examine	VERB
gujaf-412	137	5	holistically	holistically	ADV
gujaf-412	137	6	the	the	DET
gujaf-412	137	7	impact	impact	NOUN
gujaf-412	137	8	of	of	ADP
gujaf-412	137	9	government	government	NOUN
gujaf-412	137	10	bond	bond	NOUN
gujaf-412	137	11	on	on	ADP
gujaf-412	137	12	capital	capital	NOUN
gujaf-412	137	13	market	market	NOUN
gujaf-412	137	14	performance	performance	NOUN
gujaf-412	137	15	in	in	ADP
gujaf-412	137	16	nigeria	nigeria	PROPN
gujaf-412	137	17	.	.	PUNCT
gujaf-412	138	1	drawing	draw	VERB
gujaf-412	138	2	from	from	ADP
gujaf-412	138	3	the	the	DET
gujaf-412	138	4	earlier	early	ADV
gujaf-412	138	5	established	establish	VERB
gujaf-412	138	6	research	research	NOUN
gujaf-412	138	7	problems	problem	NOUN
gujaf-412	138	8	,	,	PUNCT
gujaf-412	138	9	the	the	DET
gujaf-412	138	10	study	study	NOUN
gujaf-412	138	11	attempts	attempt	VERB
gujaf-412	138	12	to	to	PART
gujaf-412	138	13	test	test	VERB
gujaf-412	138	14	the	the	DET
gujaf-412	138	15	following	follow	VERB
gujaf-412	138	16	hypotheses	hypothesis	NOUN
gujaf-412	138	17	:	:	PUNCT
gujaf-412	138	18	i.	i.	PROPN
gujaf-412	138	19	ho1	ho1	PROPN
gujaf-412	138	20	:	:	PUNCT
gujaf-412	138	21	government	government	NOUN
gujaf-412	138	22	bonds	bond	NOUN
gujaf-412	138	23	volatility	volatility	NOUN
gujaf-412	138	24	level	level	NOUN
gujaf-412	138	25	does	do	AUX
gujaf-412	138	26	not	not	PART
gujaf-412	138	27	have	have	VERB
gujaf-412	138	28	a	a	DET
gujaf-412	138	29	significant	significant	ADJ
gujaf-412	138	30	effect	effect	NOUN
gujaf-412	138	31	on	on	ADP
gujaf-412	138	32	capital	capital	NOUN
gujaf-412	138	33	market	market	NOUN
gujaf-412	138	34	performance	performance	NOUN
gujaf-412	138	35	in	in	ADP
gujaf-412	138	36	nigeria	nigeria	PROPN
gujaf-412	138	37	.	.	PUNCT
gujaf-412	139	1	ii	ii	PROPN
gujaf-412	139	2	.	.	PUNCT
gujaf-412	140	1	ho2	ho2	PROPN
gujaf-412	140	2	:	:	PUNCT
gujaf-412	140	3	government	government	NOUN
gujaf-412	140	4	bond	bond	NOUN
gujaf-412	140	5	markets	market	NOUN
gujaf-412	140	6	capitalization	capitalization	NOUN
gujaf-412	140	7	does	do	AUX
gujaf-412	140	8	not	not	PART
gujaf-412	140	9	have	have	VERB
gujaf-412	140	10	a	a	DET
gujaf-412	140	11	significant	significant	ADJ
gujaf-412	140	12	effect	effect	NOUN
gujaf-412	140	13	on	on	ADP
gujaf-412	140	14	capital	capital	NOUN
gujaf-412	140	15	market	market	NOUN
gujaf-412	140	16	performance	performance	NOUN
gujaf-412	140	17	in	in	ADP
gujaf-412	140	18	nigeria	nigeria	PROPN
gujaf-412	140	19	.	.	PUNCT
gujaf-412	141	1	iii	iii	PROPN
gujaf-412	141	2	.	.	PUNCT
gujaf-412	141	3	ho3	ho3	NOUN
gujaf-412	141	4	:	:	PUNCT
gujaf-412	141	5	the	the	DET
gujaf-412	141	6	value	value	NOUN
gujaf-412	141	7	of	of	ADP
gujaf-412	141	8	government	government	NOUN
gujaf-412	141	9	bonds	bond	NOUN
gujaf-412	141	10	traded	trade	VERB
gujaf-412	141	11	does	do	AUX
gujaf-412	141	12	not	not	PART
gujaf-412	141	13	have	have	VERB
gujaf-412	141	14	a	a	DET
gujaf-412	141	15	significant	significant	ADJ
gujaf-412	141	16	effect	effect	NOUN
gujaf-412	141	17	on	on	ADP
gujaf-412	141	18	capital	capital	NOUN
gujaf-412	141	19	market	market	NOUN
gujaf-412	141	20	performance	performance	NOUN
gujaf-412	141	21	in	in	ADP
gujaf-412	141	22	nigeria	nigeria	PROPN
gujaf-412	141	23	.	.	PUNCT
gujaf-412	142	1	iv	iv	X
gujaf-412	142	2	.	.	PUNCT
gujaf-412	142	3	ho4	ho4	PROPN
gujaf-412	142	4	:	:	PUNCT
gujaf-412	142	5	total	total	ADJ
gujaf-412	142	6	new	new	ADJ
gujaf-412	142	7	issue	issue	NOUN
gujaf-412	142	8	of	of	ADP
gujaf-412	142	9	government	government	NOUN
gujaf-412	142	10	bonds	bond	NOUN
gujaf-412	142	11	does	do	AUX
gujaf-412	142	12	not	not	PART
gujaf-412	142	13	have	have	VERB
gujaf-412	142	14	a	a	DET
gujaf-412	142	15	significant	significant	ADJ
gujaf-412	142	16	effect	effect	NOUN
gujaf-412	142	17	on	on	ADP
gujaf-412	142	18	capital	capital	NOUN
gujaf-412	142	19	market	market	NOUN
gujaf-412	142	20	performance	performance	NOUN
gujaf-412	142	21	in	in	ADP
gujaf-412	142	22	nigeria	nigeria	PROPN
gujaf-412	142	23	.	.	PUNCT
gujaf-412	143	1	this	this	DET
gujaf-412	143	2	study	study	NOUN
gujaf-412	143	3	investigated	investigate	VERB
gujaf-412	143	4	the	the	DET
gujaf-412	143	5	impact	impact	NOUN
gujaf-412	143	6	of	of	ADP
gujaf-412	143	7	government	government	NOUN
gujaf-412	143	8	bonds	bond	NOUN
gujaf-412	143	9	on	on	ADP
gujaf-412	143	10	the	the	DET
gujaf-412	143	11	performance	performance	NOUN
gujaf-412	143	12	of	of	ADP
gujaf-412	143	13	the	the	DET
gujaf-412	143	14	capital	capital	NOUN
gujaf-412	143	15	market	market	NOUN
gujaf-412	143	16	in	in	ADP
gujaf-412	143	17	nigeria	nigeria	PROPN
gujaf-412	143	18	.	.	PUNCT
gujaf-412	144	1	this	this	DET
gujaf-412	144	2	study	study	NOUN
gujaf-412	144	3	will	will	AUX
gujaf-412	144	4	limit	limit	VERB
gujaf-412	144	5	its	its	PRON
gujaf-412	144	6	efforts	effort	NOUN
gujaf-412	144	7	concerning	concern	VERB
gujaf-412	144	8	government	government	NOUN
gujaf-412	144	9	bonds	bond	NOUN
gujaf-412	144	10	and	and	CCONJ
gujaf-412	144	11	capital	capital	NOUN
gujaf-412	144	12	market	market	NOUN
gujaf-412	144	13	performance	performance	NOUN
gujaf-412	144	14	from	from	ADP
gujaf-412	144	15	2014	2014	NUM
gujaf-412	144	16	-	-	SYM
gujaf-412	144	17	2023	2023	NUM
gujaf-412	144	18	.	.	PUNCT
gujaf-412	145	1	the	the	DET
gujaf-412	145	2	year	year	NOUN
gujaf-412	145	3	was	be	AUX
gujaf-412	145	4	chosen	choose	VERB
gujaf-412	145	5	because	because	SCONJ
gujaf-412	145	6	of	of	ADP
gujaf-412	145	7	the	the	DET
gujaf-412	145	8	sharp	sharp	ADJ
gujaf-412	145	9	volatility	volatility	NOUN
gujaf-412	145	10	of	of	ADP
gujaf-412	145	11	government	government	NOUN
gujaf-412	145	12	bonds	bond	NOUN
gujaf-412	145	13	during	during	ADP
gujaf-412	145	14	these	these	DET
gujaf-412	145	15	periods	period	NOUN
gujaf-412	145	16	.	.	PUNCT
gujaf-412	146	1	the	the	DET
gujaf-412	146	2	variables	variable	NOUN
gujaf-412	146	3	such	such	ADJ
gujaf-412	146	4	as	as	ADP
gujaf-412	146	5	government	government	NOUN
gujaf-412	146	6	bonds	bond	NOUN
gujaf-412	146	7	volatility	volatility	NOUN
gujaf-412	146	8	,	,	PUNCT
gujaf-412	146	9	government	government	NOUN
gujaf-412	146	10	bonds	bond	NOUN
gujaf-412	146	11	market	market	NOUN
gujaf-412	146	12	capitalization	capitalization	NOUN
gujaf-412	146	13	,	,	PUNCT
gujaf-412	146	14	the	the	DET
gujaf-412	146	15	value	value	NOUN
gujaf-412	146	16	of	of	ADP
gujaf-412	146	17	government	government	NOUN
gujaf-412	146	18	bonds	bond	NOUN
gujaf-412	146	19	,	,	PUNCT
gujaf-412	146	20	total	total	ADJ
gujaf-412	146	21	new	new	ADJ
gujaf-412	146	22	issue	issue	NOUN
gujaf-412	146	23	of	of	ADP
gujaf-412	146	24	government	government	NOUN
gujaf-412	146	25	bonds	bond	NOUN
gujaf-412	146	26	was	be	AUX
gujaf-412	146	27	used	use	VERB
gujaf-412	146	28	to	to	PART
gujaf-412	146	29	proxy	proxy	ADJ
gujaf-412	146	30	government	government	NOUN
gujaf-412	146	31	bond	bond	NOUN
gujaf-412	146	32	.	.	PUNCT
gujaf-412	147	1	2.0	2.0	NUM
gujaf-412	147	2	review	review	NOUN
gujaf-412	147	3	of	of	ADP
gujaf-412	147	4	related	related	ADJ
gujaf-412	147	5	literature	literature	NOUN
gujaf-412	147	6	and	and	CCONJ
gujaf-412	147	7	theoretical	theoretical	ADJ
gujaf-412	147	8	framework	framework	NOUN
gujaf-412	147	9	concept	concept	NOUN
gujaf-412	147	10	of	of	ADP
gujaf-412	147	11	capital	capital	NOUN
gujaf-412	147	12	market	market	NOUN
gujaf-412	147	13	the	the	DET
gujaf-412	147	14	capital	capital	NOUN
gujaf-412	147	15	market	market	NOUN
gujaf-412	147	16	is	be	AUX
gujaf-412	147	17	an	an	DET
gujaf-412	147	18	assembly	assembly	NOUN
gujaf-412	147	19	of	of	ADP
gujaf-412	147	20	financial	financial	ADJ
gujaf-412	147	21	institutions	institution	NOUN
gujaf-412	147	22	involved	involve	VERB
gujaf-412	147	23	in	in	ADP
gujaf-412	147	24	the	the	DET
gujaf-412	147	25	provision	provision	NOUN
gujaf-412	147	26	of	of	ADP
gujaf-412	147	27	medium	medium	NOUN
gujaf-412	147	28	to	to	ADP
gujaf-412	147	29	long	long	ADJ
gujaf-412	147	30	-	-	PUNCT
gujaf-412	147	31	term	term	NOUN
gujaf-412	147	32	loans	loan	NOUN
gujaf-412	147	33	.	.	PUNCT
gujaf-412	148	1	it	it	PRON
gujaf-412	148	2	is	be	AUX
gujaf-412	148	3	a	a	DET
gujaf-412	148	4	place	place	NOUN
gujaf-412	148	5	where	where	SCONJ
gujaf-412	148	6	long	long	ADJ
gujaf-412	148	7	-	-	PUNCT
gujaf-412	148	8	term	term	NOUN
gujaf-412	148	9	financial	financial	ADJ
gujaf-412	148	10	instruments	instrument	NOUN
gujaf-412	148	11	such	such	ADJ
gujaf-412	148	12	as	as	ADP
gujaf-412	148	13	government	government	NOUN
gujaf-412	148	14	securities	security	NOUN
gujaf-412	148	15	,	,	PUNCT
gujaf-412	148	16	corporate	corporate	ADJ
gujaf-412	148	17	bonds	bond	NOUN
gujaf-412	148	18	,	,	PUNCT
gujaf-412	148	19	corporate	corporate	ADJ
gujaf-412	148	20	shares	share	NOUN
gujaf-412	148	21	,	,	PUNCT
gujaf-412	148	22	and	and	CCONJ
gujaf-412	148	23	mortgage	mortgage	NOUN
gujaf-412	148	24	loans	loan	NOUN
gujaf-412	148	25	are	be	AUX
gujaf-412	148	26	made	make	VERB
gujaf-412	148	27	available	available	ADJ
gujaf-412	148	28	to	to	ADP
gujaf-412	148	29	investors	investor	NOUN
gujaf-412	148	30	(	(	PUNCT
gujaf-412	148	31	ubesie	ubesie	PROPN
gujaf-412	148	32	,	,	PUNCT
gujaf-412	148	33	et	et	PROPN
gujaf-412	148	34	al	al	PROPN
gujaf-412	148	35	,	,	PUNCT
gujaf-412	148	36	2020	2020	NUM
gujaf-412	148	37	)	)	PUNCT
gujaf-412	148	38	.	.	PUNCT
gujaf-412	149	1	gusau	gusau	PROPN
gujaf-412	149	2	journal	journal	PROPN
gujaf-412	149	3	of	of	ADP
gujaf-412	149	4	accounting	accounting	NOUN
gujaf-412	149	5	and	and	CCONJ
gujaf-412	149	6	finance	finance	NOUN
gujaf-412	149	7	,	,	PUNCT
gujaf-412	149	8	vol.6	vol.6	PROPN
gujaf-412	149	9	,	,	PUNCT
gujaf-412	149	10	issue	issue	NOUN
gujaf-412	149	11	2	2	NUM
gujaf-412	149	12	,	,	PUNCT
gujaf-412	149	13	april	april	PROPN
gujaf-412	149	14	,	,	PUNCT
gujaf-412	149	15	2025	2025	NUM
gujaf-412	149	16	4	4	NUM
gujaf-412	149	17	that	that	PRON
gujaf-412	149	18	is	be	AUX
gujaf-412	149	19	,	,	PUNCT
gujaf-412	149	20	it	it	PRON
gujaf-412	149	21	's	be	AUX
gujaf-412	149	22	a	a	DET
gujaf-412	149	23	market	market	NOUN
gujaf-412	149	24	for	for	ADP
gujaf-412	149	25	sourcing	sourcing	NOUN
gujaf-412	149	26	and	and	CCONJ
gujaf-412	149	27	utilisation	utilisation	NOUN
gujaf-412	149	28	of	of	ADP
gujaf-412	149	29	long	long	ADJ
gujaf-412	149	30	-	-	PUNCT
gujaf-412	149	31	term	term	NOUN
gujaf-412	149	32	finance	finance	NOUN
gujaf-412	149	33	for	for	ADP
gujaf-412	149	34	developmental	developmental	ADJ
gujaf-412	149	35	activities	activity	NOUN
gujaf-412	149	36	(	(	PUNCT
gujaf-412	149	37	taiwo	taiwo	NOUN
gujaf-412	149	38	,	,	PUNCT
gujaf-412	149	39	et	et	PROPN
gujaf-412	149	40	al	al	PROPN
gujaf-412	149	41	,	,	PUNCT
gujaf-412	149	42	2016	2016	NUM
gujaf-412	149	43	)	)	PUNCT
gujaf-412	149	44	.	.	PUNCT
gujaf-412	150	1	a	a	DET
gujaf-412	150	2	capital	capital	NOUN
gujaf-412	150	3	market	market	NOUN
gujaf-412	150	4	is	be	AUX
gujaf-412	150	5	a	a	DET
gujaf-412	150	6	place	place	NOUN
gujaf-412	150	7	where	where	SCONJ
gujaf-412	150	8	financing	financing	NOUN
gujaf-412	150	9	services	service	NOUN
gujaf-412	150	10	are	be	AUX
gujaf-412	150	11	provided	provide	VERB
gujaf-412	150	12	.	.	PUNCT
gujaf-412	151	1	capital	capital	NOUN
gujaf-412	151	2	market	market	NOUN
gujaf-412	151	3	delivers	deliver	VERB
gujaf-412	151	4	economies	economy	NOUN
gujaf-412	151	5	with	with	ADP
gujaf-412	151	6	various	various	ADJ
gujaf-412	151	7	types	type	NOUN
gujaf-412	151	8	of	of	ADP
gujaf-412	151	9	capital	capital	NOUN
gujaf-412	151	10	such	such	ADJ
gujaf-412	151	11	as	as	ADP
gujaf-412	151	12	fixed	fix	VERB
gujaf-412	151	13	,	,	PUNCT
gujaf-412	151	14	working	working	NOUN
gujaf-412	151	15	capital	capital	NOUN
gujaf-412	151	16	,	,	PUNCT
gujaf-412	151	17	financing	financing	NOUN
gujaf-412	151	18	of	of	ADP
gujaf-412	151	19	short	short	ADJ
gujaf-412	151	20	and	and	CCONJ
gujaf-412	151	21	long	long	ADJ
gujaf-412	151	22	-	-	PUNCT
gujaf-412	151	23	term	term	NOUN
gujaf-412	151	24	loans	loan	NOUN
gujaf-412	151	25	to	to	ADP
gujaf-412	151	26	federal	federal	ADJ
gujaf-412	151	27	,	,	PUNCT
gujaf-412	151	28	state	state	NOUN
gujaf-412	151	29	,	,	PUNCT
gujaf-412	151	30	and	and	CCONJ
gujaf-412	151	31	local	local	ADJ
gujaf-412	151	32	governments	government	NOUN
gujaf-412	151	33	of	of	ADP
gujaf-412	151	34	nations	nation	NOUN
gujaf-412	151	35	.	.	PUNCT
gujaf-412	152	1	the	the	DET
gujaf-412	152	2	capital	capital	NOUN
gujaf-412	152	3	market	market	NOUN
gujaf-412	152	4	is	be	AUX
gujaf-412	152	5	also	also	ADV
gujaf-412	152	6	seen	see	VERB
gujaf-412	152	7	as	as	ADP
gujaf-412	152	8	a	a	DET
gujaf-412	152	9	market	market	NOUN
gujaf-412	152	10	designed	design	VERB
gujaf-412	152	11	to	to	PART
gujaf-412	152	12	finance	finance	VERB
gujaf-412	152	13	long	long	ADJ
gujaf-412	152	14	-	-	PUNCT
gujaf-412	152	15	term	term	NOUN
gujaf-412	152	16	investments	investment	NOUN
gujaf-412	152	17	by	by	ADP
gujaf-412	152	18	businesses	business	NOUN
gujaf-412	152	19	,	,	PUNCT
gujaf-412	152	20	governments	government	NOUN
gujaf-412	152	21	,	,	PUNCT
gujaf-412	152	22	and	and	CCONJ
gujaf-412	152	23	households	household	NOUN
gujaf-412	152	24	(	(	PUNCT
gujaf-412	152	25	omodero	omodero	NOUN
gujaf-412	152	26	,	,	PUNCT
gujaf-412	152	27	2020	2020	NUM
gujaf-412	152	28	)	)	PUNCT
gujaf-412	152	29	.	.	PUNCT
gujaf-412	153	1	osakwe	osakwe	PROPN
gujaf-412	153	2	(	(	PUNCT
gujaf-412	153	3	2020	2020	NUM
gujaf-412	153	4	)	)	PUNCT
gujaf-412	153	5	defined	define	VERB
gujaf-412	153	6	capital	capital	NOUN
gujaf-412	153	7	market	market	NOUN
gujaf-412	153	8	as	as	ADP
gujaf-412	153	9	the	the	DET
gujaf-412	153	10	market	market	NOUN
gujaf-412	153	11	in	in	ADP
gujaf-412	153	12	which	which	PRON
gujaf-412	153	13	long	long	ADJ
gujaf-412	153	14	-	-	PUNCT
gujaf-412	153	15	term	term	NOUN
gujaf-412	153	16	debt	debt	NOUN
gujaf-412	153	17	(	(	PUNCT
gujaf-412	153	18	generally	generally	ADV
gujaf-412	153	19	those	those	PRON
gujaf-412	153	20	with	with	ADP
gujaf-412	153	21	an	an	DET
gujaf-412	153	22	original	original	ADJ
gujaf-412	153	23	maturity	maturity	NOUN
gujaf-412	153	24	of	of	ADP
gujaf-412	153	25	one	one	NUM
gujaf-412	153	26	year	year	NOUN
gujaf-412	153	27	or	or	CCONJ
gujaf-412	153	28	greater	great	ADJ
gujaf-412	153	29	)	)	PUNCT
gujaf-412	153	30	and	and	CCONJ
gujaf-412	153	31	equity	equity	NOUN
gujaf-412	153	32	instruments	instrument	NOUN
gujaf-412	153	33	are	be	AUX
gujaf-412	153	34	traded	trade	VERB
gujaf-412	153	35	.	.	PUNCT
gujaf-412	154	1	capital	capital	NOUN
gujaf-412	154	2	market	market	NOUN
gujaf-412	154	3	performance	performance	NOUN
gujaf-412	154	4	ensuring	ensure	VERB
gujaf-412	154	5	capital	capital	NOUN
gujaf-412	154	6	market	market	NOUN
gujaf-412	154	7	performance	performance	NOUN
gujaf-412	154	8	required	require	VERB
gujaf-412	154	9	the	the	DET
gujaf-412	154	10	establishment	establishment	NOUN
gujaf-412	154	11	of	of	ADP
gujaf-412	154	12	sec	sec	PROPN
gujaf-412	154	13	nigeria	nigeria	PROPN
gujaf-412	154	14	in	in	ADP
gujaf-412	154	15	1978	1978	NUM
gujaf-412	154	16	,	,	PUNCT
gujaf-412	154	17	and	and	CCONJ
gujaf-412	154	18	since	since	SCONJ
gujaf-412	154	19	then	then	ADV
gujaf-412	154	20	have	have	AUX
gujaf-412	154	21	been	be	AUX
gujaf-412	154	22	creating	create	VERB
gujaf-412	154	23	proposals	proposal	NOUN
gujaf-412	154	24	to	to	PART
gujaf-412	154	25	develop	develop	VERB
gujaf-412	154	26	the	the	DET
gujaf-412	154	27	market	market	NOUN
gujaf-412	154	28	for	for	ADP
gujaf-412	154	29	long	long	ADV
gujaf-412	154	30	-	-	PUNCT
gujaf-412	154	31	standing	stand	VERB
gujaf-412	154	32	financing	financing	NOUN
gujaf-412	154	33	and	and	CCONJ
gujaf-412	154	34	advancement	advancement	NOUN
gujaf-412	154	35	of	of	ADP
gujaf-412	154	36	economic	economic	ADJ
gujaf-412	154	37	growth	growth	NOUN
gujaf-412	154	38	.	.	PUNCT
gujaf-412	155	1	a	a	DET
gujaf-412	155	2	recent	recent	ADJ
gujaf-412	155	3	initiative	initiative	NOUN
gujaf-412	155	4	is	be	AUX
gujaf-412	155	5	the	the	DET
gujaf-412	155	6	nigerian	nigerian	ADJ
gujaf-412	155	7	capital	capital	NOUN
gujaf-412	155	8	market	market	NOUN
gujaf-412	155	9	master	master	NOUN
gujaf-412	155	10	plan	plan	NOUN
gujaf-412	155	11	2015–2025	2015–2025	NUM
gujaf-412	155	12	.	.	PUNCT
gujaf-412	156	1	three	three	NUM
gujaf-412	156	2	committees	committee	NOUN
gujaf-412	156	3	were	be	AUX
gujaf-412	156	4	created	create	VERB
gujaf-412	156	5	and	and	CCONJ
gujaf-412	156	6	members	member	NOUN
gujaf-412	156	7	were	be	AUX
gujaf-412	156	8	selected	select	VERB
gujaf-412	156	9	from	from	ADP
gujaf-412	156	10	all	all	DET
gujaf-412	156	11	stakeholders	stakeholder	NOUN
gujaf-412	156	12	to	to	PART
gujaf-412	156	13	achieve	achieve	VERB
gujaf-412	156	14	the	the	DET
gujaf-412	156	15	major	major	ADJ
gujaf-412	156	16	objective	objective	NOUN
gujaf-412	156	17	of	of	ADP
gujaf-412	156	18	the	the	DET
gujaf-412	156	19	nigerian	nigerian	ADJ
gujaf-412	156	20	stock	stock	NOUN
gujaf-412	156	21	market	market	NOUN
gujaf-412	156	22	becoming	become	VERB
gujaf-412	156	23	vibrant	vibrant	ADJ
gujaf-412	156	24	globally	globally	ADV
gujaf-412	156	25	(	(	PUNCT
gujaf-412	156	26	omodero	omodero	NOUN
gujaf-412	156	27	,	,	PUNCT
gujaf-412	156	28	2020	2020	NUM
gujaf-412	156	29	)	)	PUNCT
gujaf-412	156	30	.	.	PUNCT
gujaf-412	157	1	it	it	PRON
gujaf-412	157	2	is	be	AUX
gujaf-412	157	3	an	an	DET
gujaf-412	157	4	indication	indication	NOUN
gujaf-412	157	5	of	of	ADP
gujaf-412	157	6	importance	importance	NOUN
gujaf-412	157	7	of	of	ADP
gujaf-412	157	8	capital	capital	NOUN
gujaf-412	157	9	market	market	NOUN
gujaf-412	157	10	performance	performance	NOUN
gujaf-412	157	11	for	for	ADP
gujaf-412	157	12	economic	economic	ADJ
gujaf-412	157	13	development	development	NOUN
gujaf-412	157	14	in	in	ADP
gujaf-412	157	15	nigeria	nigeria	PROPN
gujaf-412	157	16	at	at	ADP
gujaf-412	157	17	all	all	DET
gujaf-412	157	18	levels	level	NOUN
gujaf-412	157	19	,	,	PUNCT
gujaf-412	157	20	and	and	CCONJ
gujaf-412	157	21	this	this	DET
gujaf-412	157	22	study	study	NOUN
gujaf-412	157	23	measures	measure	VERB
gujaf-412	157	24	capital	capital	NOUN
gujaf-412	157	25	market	market	NOUN
gujaf-412	157	26	performance	performance	NOUN
gujaf-412	157	27	using	use	VERB
gujaf-412	157	28	the	the	DET
gujaf-412	157	29	proxies	proxy	NOUN
gujaf-412	157	30	mentioned	mention	VERB
gujaf-412	157	31	earlier	early	ADV
gujaf-412	157	32	.	.	PUNCT
gujaf-412	158	1	bond	bond	VERB
gujaf-412	158	2	a	a	DET
gujaf-412	158	3	bond	bond	NOUN
gujaf-412	158	4	is	be	AUX
gujaf-412	158	5	generic	generic	ADJ
gujaf-412	158	6	name	name	NOUN
gujaf-412	158	7	given	give	VERB
gujaf-412	158	8	to	to	ADP
gujaf-412	158	9	a	a	DET
gujaf-412	158	10	tradable	tradable	ADJ
gujaf-412	158	11	loan	loan	NOUN
gujaf-412	158	12	security	security	NOUN
gujaf-412	158	13	issued	issue	VERB
gujaf-412	158	14	by	by	ADP
gujaf-412	158	15	either	either	CCONJ
gujaf-412	158	16	corporate	corporate	ADJ
gujaf-412	158	17	bond	bond	NOUN
gujaf-412	158	18	(	(	PUNCT
gujaf-412	158	19	companies	company	NOUN
gujaf-412	158	20	)	)	PUNCT
gujaf-412	158	21	or	or	CCONJ
gujaf-412	158	22	governments	government	NOUN
gujaf-412	158	23	for	for	ADP
gujaf-412	158	24	the	the	DET
gujaf-412	158	25	purpose	purpose	NOUN
gujaf-412	158	26	of	of	ADP
gujaf-412	158	27	raising	raise	VERB
gujaf-412	158	28	capital	capital	NOUN
gujaf-412	158	29	(	(	PUNCT
gujaf-412	158	30	funds	fund	NOUN
gujaf-412	158	31	)	)	PUNCT
gujaf-412	158	32	(	(	PUNCT
gujaf-412	158	33	nse	nse	NOUN
gujaf-412	158	34	,	,	PUNCT
gujaf-412	158	35	2020	2020	NUM
gujaf-412	158	36	)	)	PUNCT
gujaf-412	158	37	.	.	PUNCT
gujaf-412	159	1	according	accord	VERB
gujaf-412	159	2	to	to	ADP
gujaf-412	159	3	sec	sec	PROPN
gujaf-412	159	4	,	,	PUNCT
gujaf-412	159	5	bond	bond	NOUN
gujaf-412	159	6	is	be	AUX
gujaf-412	159	7	an	an	DET
gujaf-412	159	8	interest	interest	NOUN
gujaf-412	159	9	-	-	PUNCT
gujaf-412	159	10	bearing	bear	VERB
gujaf-412	159	11	security	security	NOUN
gujaf-412	159	12	.	.	PUNCT
gujaf-412	160	1	it	it	PRON
gujaf-412	160	2	guarantees	guarantee	VERB
gujaf-412	160	3	the	the	DET
gujaf-412	160	4	holder	holder	NOUN
gujaf-412	160	5	the	the	DET
gujaf-412	160	6	financial	financial	ADJ
gujaf-412	160	7	obligation	obligation	NOUN
gujaf-412	160	8	of	of	ADP
gujaf-412	160	9	repayment	repayment	NOUN
gujaf-412	160	10	of	of	ADP
gujaf-412	160	11	capital	capital	NOUN
gujaf-412	160	12	at	at	ADP
gujaf-412	160	13	future	future	ADJ
gujaf-412	160	14	specific	specific	ADJ
gujaf-412	160	15	date	date	NOUN
gujaf-412	160	16	and	and	CCONJ
gujaf-412	160	17	a	a	DET
gujaf-412	160	18	fixed	fix	VERB
gujaf-412	160	19	rate	rate	NOUN
gujaf-412	160	20	of	of	ADP
gujaf-412	160	21	interest	interest	NOUN
gujaf-412	160	22	.	.	PUNCT
gujaf-412	161	1	this	this	DET
gujaf-412	161	2	fixed	fix	VERB
gujaf-412	161	3	rate	rate	NOUN
gujaf-412	161	4	of	of	ADP
gujaf-412	161	5	interest	interest	NOUN
gujaf-412	161	6	is	be	AUX
gujaf-412	161	7	often	often	ADV
gujaf-412	161	8	called	call	VERB
gujaf-412	161	9	coupon	coupon	NOUN
gujaf-412	161	10	.	.	PUNCT
gujaf-412	162	1	again	again	ADV
gujaf-412	162	2	,	,	PUNCT
gujaf-412	162	3	bond	bond	NOUN
gujaf-412	162	4	can	can	AUX
gujaf-412	162	5	generally	generally	ADV
gujaf-412	162	6	be	be	AUX
gujaf-412	162	7	conceptualized	conceptualize	VERB
gujaf-412	162	8	as	as	ADP
gujaf-412	162	9	a	a	DET
gujaf-412	162	10	financial	financial	ADJ
gujaf-412	162	11	debt	debt	NOUN
gujaf-412	162	12	instrument	instrument	NOUN
gujaf-412	162	13	(	(	PUNCT
gujaf-412	162	14	vincent	vincent	NOUN
gujaf-412	162	15	,	,	PUNCT
gujaf-412	162	16	2021	2021	NUM
gujaf-412	162	17	)	)	PUNCT
gujaf-412	162	18	.	.	PUNCT
gujaf-412	163	1	by	by	ADP
gujaf-412	163	2	this	this	DET
gujaf-412	163	3	definition	definition	NOUN
gujaf-412	163	4	,	,	PUNCT
gujaf-412	163	5	it	it	PRON
gujaf-412	163	6	means	mean	VERB
gujaf-412	163	7	that	that	SCONJ
gujaf-412	163	8	a	a	DET
gujaf-412	163	9	borrower	borrower	NOUN
gujaf-412	163	10	issues	issue	VERB
gujaf-412	163	11	bond	bond	NOUN
gujaf-412	163	12	as	as	ADP
gujaf-412	163	13	an	an	DET
gujaf-412	163	14	issuer	issuer	NOUN
gujaf-412	163	15	,	,	PUNCT
gujaf-412	163	16	with	with	ADP
gujaf-412	163	17	the	the	DET
gujaf-412	163	18	financial	financial	ADJ
gujaf-412	163	19	obligation	obligation	NOUN
gujaf-412	163	20	to	to	PART
gujaf-412	163	21	pay	pay	VERB
gujaf-412	163	22	-	-	PUNCT
gujaf-412	163	23	back	back	NOUN
gujaf-412	163	24	to	to	ADP
gujaf-412	163	25	the	the	DET
gujaf-412	163	26	lender	lender	NOUN
gujaf-412	163	27	both	both	CCONJ
gujaf-412	163	28	the	the	DET
gujaf-412	163	29	amount	amount	NOUN
gujaf-412	163	30	borrowed	borrow	VERB
gujaf-412	163	31	plus	plus	CCONJ
gujaf-412	163	32	interest	interest	NOUN
gujaf-412	163	33	within	within	ADP
gujaf-412	163	34	a	a	DET
gujaf-412	163	35	defined	define	VERB
gujaf-412	163	36	time	time	NOUN
gujaf-412	163	37	frame	frame	NOUN
gujaf-412	163	38	.	.	PUNCT
gujaf-412	164	1	in	in	ADP
gujaf-412	164	2	this	this	DET
gujaf-412	164	3	case	case	NOUN
gujaf-412	164	4	,	,	PUNCT
gujaf-412	164	5	the	the	DET
gujaf-412	164	6	lender	lender	NOUN
gujaf-412	164	7	is	be	AUX
gujaf-412	164	8	regarded	regard	VERB
gujaf-412	164	9	as	as	ADP
gujaf-412	164	10	the	the	DET
gujaf-412	164	11	investor	investor	NOUN
gujaf-412	164	12	.	.	PUNCT
gujaf-412	165	1	suffice	suffice	VERB
gujaf-412	165	2	it	it	PRON
gujaf-412	165	3	to	to	PART
gujaf-412	165	4	say	say	VERB
gujaf-412	165	5	therefore	therefore	ADV
gujaf-412	165	6	,	,	PUNCT
gujaf-412	165	7	that	that	SCONJ
gujaf-412	165	8	in	in	ADP
gujaf-412	165	9	a	a	DET
gujaf-412	165	10	general	general	ADJ
gujaf-412	165	11	simple	simple	ADJ
gujaf-412	165	12	market	market	NOUN
gujaf-412	165	13	language	language	NOUN
gujaf-412	165	14	,	,	PUNCT
gujaf-412	165	15	the	the	DET
gujaf-412	165	16	bond	bond	NOUN
gujaf-412	165	17	issuer	issuer	NOUN
gujaf-412	165	18	is	be	AUX
gujaf-412	165	19	the	the	DET
gujaf-412	165	20	seller	seller	NOUN
gujaf-412	165	21	while	while	SCONJ
gujaf-412	165	22	the	the	DET
gujaf-412	165	23	lender	lender	NOUN
gujaf-412	165	24	is	be	AUX
gujaf-412	165	25	the	the	DET
gujaf-412	165	26	buyer	buyer	NOUN
gujaf-412	165	27	.	.	PUNCT
gujaf-412	166	1	further	far	ADV
gujaf-412	166	2	,	,	PUNCT
gujaf-412	166	3	sec	sec	PROPN
gujaf-412	166	4	(	(	PUNCT
gujaf-412	166	5	2010	2010	NUM
gujaf-412	166	6	)	)	PUNCT
gujaf-412	166	7	specifically	specifically	ADV
gujaf-412	166	8	opines	opine	VERB
gujaf-412	166	9	that	that	SCONJ
gujaf-412	166	10	a	a	DET
gujaf-412	166	11	bond	bond	NOUN
gujaf-412	166	12	is	be	AUX
gujaf-412	166	13	:	:	PUNCT
gujaf-412	166	14	a	a	DET
gujaf-412	166	15	generic	generic	ADJ
gujaf-412	166	16	name	name	NOUN
gujaf-412	166	17	for	for	ADP
gujaf-412	166	18	a	a	DET
gujaf-412	166	19	tradable	tradable	ADJ
gujaf-412	166	20	loan	loan	NOUN
gujaf-412	166	21	security	security	NOUN
gujaf-412	166	22	issued	issue	VERB
gujaf-412	166	23	by	by	ADP
gujaf-412	166	24	governments	government	NOUN
gujaf-412	166	25	and	and	CCONJ
gujaf-412	166	26	companies	company	NOUN
gujaf-412	166	27	as	as	ADP
gujaf-412	166	28	a	a	DET
gujaf-412	166	29	means	means	NOUN
gujaf-412	166	30	of	of	ADP
gujaf-412	166	31	raising	raise	VERB
gujaf-412	166	32	capital	capital	NOUN
gujaf-412	166	33	.	.	PUNCT
gujaf-412	167	1	the	the	DET
gujaf-412	167	2	bond	bond	NOUN
gujaf-412	167	3	is	be	AUX
gujaf-412	167	4	an	an	DET
gujaf-412	167	5	interest	interest	NOUN
gujaf-412	167	6	-	-	PUNCT
gujaf-412	167	7	bearing	bear	VERB
gujaf-412	167	8	security	security	NOUN
gujaf-412	167	9	.	.	PUNCT
gujaf-412	168	1	it	it	PRON
gujaf-412	168	2	guarantees	guarantee	VERB
gujaf-412	168	3	its	its	PRON
gujaf-412	168	4	holder	holder	NOUN
gujaf-412	168	5	both	both	DET
gujaf-412	168	6	repayment	repayment	NOUN
gujaf-412	168	7	of	of	ADP
gujaf-412	168	8	capital	capital	NOUN
gujaf-412	168	9	at	at	ADP
gujaf-412	168	10	a	a	DET
gujaf-412	168	11	future	future	ADJ
gujaf-412	168	12	specified	specify	VERB
gujaf-412	168	13	date	date	NOUN
gujaf-412	168	14	(	(	PUNCT
gujaf-412	168	15	maturity	maturity	NOUN
gujaf-412	168	16	date	date	NOUN
gujaf-412	168	17	)	)	PUNCT
gujaf-412	168	18	and	and	CCONJ
gujaf-412	168	19	a	a	DET
gujaf-412	168	20	fixed	fix	VERB
gujaf-412	168	21	rate	rate	NOUN
gujaf-412	168	22	of	of	ADP
gujaf-412	168	23	interest	interest	NOUN
gujaf-412	168	24	also	also	ADV
gujaf-412	168	25	known	know	VERB
gujaf-412	168	26	as	as	ADP
gujaf-412	168	27	the	the	DET
gujaf-412	168	28	coupon	coupon	NOUN
gujaf-412	168	29	.	.	PUNCT
gujaf-412	169	1	a	a	DET
gujaf-412	169	2	bond	bond	NOUN
gujaf-412	169	3	is	be	AUX
gujaf-412	169	4	a	a	DET
gujaf-412	169	5	type	type	NOUN
gujaf-412	169	6	of	of	ADP
gujaf-412	169	7	debt	debt	NOUN
gujaf-412	169	8	instrument	instrument	NOUN
gujaf-412	169	9	that	that	PRON
gujaf-412	169	10	affords	afford	VERB
gujaf-412	169	11	the	the	DET
gujaf-412	169	12	debtor	debtor	NOUN
gujaf-412	169	13	the	the	DET
gujaf-412	169	14	opportunity	opportunity	NOUN
gujaf-412	169	15	of	of	ADP
gujaf-412	169	16	acquiring	acquire	VERB
gujaf-412	169	17	external	external	ADJ
gujaf-412	169	18	resources	resource	NOUN
gujaf-412	169	19	to	to	PART
gujaf-412	169	20	fund	fund	VERB
gujaf-412	169	21	longstanding	longstanding	ADJ
gujaf-412	169	22	projects	project	NOUN
gujaf-412	169	23	.	.	PUNCT
gujaf-412	170	1	debt	debt	NOUN
gujaf-412	170	2	management	management	NOUN
gujaf-412	170	3	office	office	NOUN
gujaf-412	170	4	(	(	PUNCT
gujaf-412	170	5	dmo	dmo	PROPN
gujaf-412	170	6	)	)	PUNCT
gujaf-412	170	7	nigeria	nigeria	PROPN
gujaf-412	170	8	(	(	PUNCT
gujaf-412	170	9	2020	2020	NUM
gujaf-412	170	10	)	)	PUNCT
gujaf-412	170	11	defines	define	VERB
gujaf-412	170	12	bond	bond	NOUN
gujaf-412	170	13	as	as	ADP
gujaf-412	170	14	a	a	DET
gujaf-412	170	15	contract	contract	NOUN
gujaf-412	170	16	of	of	ADP
gujaf-412	170	17	debt	debt	NOUN
gujaf-412	170	18	whereby	whereby	SCONJ
gujaf-412	170	19	investors	investor	NOUN
gujaf-412	170	20	loan	loan	VERB
gujaf-412	170	21	money	money	NOUN
gujaf-412	170	22	to	to	ADP
gujaf-412	170	23	a	a	DET
gujaf-412	170	24	borrower	borrower	NOUN
gujaf-412	170	25	,	,	PUNCT
gujaf-412	170	26	typically	typically	ADV
gujaf-412	170	27	the	the	DET
gujaf-412	170	28	government	government	NOUN
gujaf-412	170	29	or	or	CCONJ
gujaf-412	170	30	corporate	corporate	ADJ
gujaf-412	170	31	firms	firm	NOUN
gujaf-412	170	32	.	.	PUNCT
gujaf-412	171	1	the	the	DET
gujaf-412	171	2	financier	financier	NOUN
gujaf-412	171	3	or	or	CCONJ
gujaf-412	171	4	holder	holder	NOUN
gujaf-412	171	5	of	of	ADP
gujaf-412	171	6	the	the	DET
gujaf-412	171	7	bond	bond	NOUN
gujaf-412	171	8	is	be	AUX
gujaf-412	171	9	the	the	DET
gujaf-412	171	10	moneylender	moneylender	NOUN
gujaf-412	171	11	.	.	PUNCT
gujaf-412	172	1	when	when	SCONJ
gujaf-412	172	2	an	an	DET
gujaf-412	172	3	individual	individual	NOUN
gujaf-412	172	4	acquires	acquire	VERB
gujaf-412	172	5	a	a	DET
gujaf-412	172	6	bond	bond	NOUN
gujaf-412	172	7	,	,	PUNCT
gujaf-412	172	8	the	the	DET
gujaf-412	172	9	person	person	NOUN
gujaf-412	172	10	lends	lend	VERB
gujaf-412	172	11	money	money	NOUN
gujaf-412	172	12	to	to	ADP
gujaf-412	172	13	the	the	DET
gujaf-412	172	14	issuer	issuer	NOUN
gujaf-412	172	15	,	,	PUNCT
gujaf-412	172	16	a	a	DET
gujaf-412	172	17	government	government	NOUN
gujaf-412	172	18	,	,	PUNCT
gujaf-412	172	19	and	and	CCONJ
gujaf-412	172	20	,	,	PUNCT
gujaf-412	172	21	otherwise	otherwise	ADV
gujaf-412	172	22	,	,	PUNCT
gujaf-412	172	23	a	a	DET
gujaf-412	172	24	company	company	NOUN
gujaf-412	172	25	.	.	PUNCT
gujaf-412	173	1	therefore	therefore	ADV
gujaf-412	173	2	,	,	PUNCT
gujaf-412	173	3	simply	simply	ADV
gujaf-412	173	4	put	put	VERB
gujaf-412	173	5	,	,	PUNCT
gujaf-412	173	6	when	when	SCONJ
gujaf-412	173	7	a	a	DET
gujaf-412	173	8	firm	firm	NOUN
gujaf-412	173	9	or	or	CCONJ
gujaf-412	173	10	corporation	corporation	NOUN
gujaf-412	173	11	or	or	CCONJ
gujaf-412	173	12	government	government	NOUN
gujaf-412	173	13	needs	need	VERB
gujaf-412	173	14	to	to	PART
gujaf-412	173	15	raise	raise	VERB
gujaf-412	173	16	funds	fund	NOUN
gujaf-412	173	17	from	from	ADP
gujaf-412	173	18	public	public	ADJ
gujaf-412	173	19	on	on	ADP
gujaf-412	173	20	long	long	ADJ
gujaf-412	173	21	term	term	NOUN
gujaf-412	173	22	arrangement	arrangement	NOUN
gujaf-412	173	23	,	,	PUNCT
gujaf-412	173	24	it	it	PRON
gujaf-412	173	25	often	often	ADV
gujaf-412	173	26	achieves	achieve	VERB
gujaf-412	173	27	such	such	ADJ
gujaf-412	173	28	financial	financial	ADJ
gujaf-412	173	29	needs	need	NOUN
gujaf-412	173	30	by	by	ADP
gujaf-412	173	31	selling	sell	VERB
gujaf-412	173	32	or	or	CCONJ
gujaf-412	173	33	issuing	issue	VERB
gujaf-412	173	34	securities	security	NOUN
gujaf-412	173	35	.	.	PUNCT
gujaf-412	174	1	these	these	DET
gujaf-412	174	2	instruments	instrument	NOUN
gujaf-412	174	3	/	/	SYM
gujaf-412	174	4	securities	security	NOUN
gujaf-412	174	5	can	can	AUX
gujaf-412	174	6	be	be	AUX
gujaf-412	174	7	described	describe	VERB
gujaf-412	174	8	as	as	ADP
gujaf-412	174	9	bond	bond	NOUN
gujaf-412	174	10	.	.	PUNCT
gujaf-412	175	1	numerous	numerous	ADJ
gujaf-412	175	2	corporations	corporation	NOUN
gujaf-412	175	3	worldwide	worldwide	ADV
gujaf-412	175	4	,	,	PUNCT
gujaf-412	175	5	including	include	VERB
gujaf-412	175	6	developed	develop	VERB
gujaf-412	175	7	and	and	CCONJ
gujaf-412	175	8	developing	develop	VERB
gujaf-412	175	9	economies	economy	NOUN
gujaf-412	175	10	consistently	consistently	ADV
gujaf-412	175	11	issue	issue	VERB
gujaf-412	175	12	bonds	bond	NOUN
gujaf-412	175	13	as	as	ADP
gujaf-412	175	14	a	a	DET
gujaf-412	175	15	reliable	reliable	ADJ
gujaf-412	175	16	alternative	alternative	ADJ
gujaf-412	175	17	source	source	NOUN
gujaf-412	175	18	of	of	ADP
gujaf-412	175	19	finance	finance	NOUN
gujaf-412	175	20	.	.	PUNCT
gujaf-412	176	1	gusau	gusau	PROPN
gujaf-412	176	2	journal	journal	PROPN
gujaf-412	176	3	of	of	ADP
gujaf-412	176	4	accounting	accounting	NOUN
gujaf-412	176	5	and	and	CCONJ
gujaf-412	176	6	finance	finance	NOUN
gujaf-412	176	7	,	,	PUNCT
gujaf-412	176	8	vol.6	vol.6	PROPN
gujaf-412	176	9	,	,	PUNCT
gujaf-412	176	10	issue	issue	NOUN
gujaf-412	176	11	2	2	NUM
gujaf-412	176	12	,	,	PUNCT
gujaf-412	176	13	april	april	PROPN
gujaf-412	176	14	,	,	PUNCT
gujaf-412	176	15	2025	2025	NUM
gujaf-412	176	16	5	5	NUM
gujaf-412	176	17	government	government	NOUN
gujaf-412	176	18	bond	bond	NOUN
gujaf-412	176	19	it	it	PRON
gujaf-412	176	20	is	be	AUX
gujaf-412	176	21	a	a	DET
gujaf-412	176	22	bond	bond	NOUN
gujaf-412	176	23	issued	issue	VERB
gujaf-412	176	24	by	by	ADP
gujaf-412	176	25	a	a	DET
gujaf-412	176	26	national	national	ADJ
gujaf-412	176	27	government	government	NOUN
gujaf-412	176	28	,	,	PUNCT
gujaf-412	176	29	generally	generally	ADV
gujaf-412	176	30	with	with	ADP
gujaf-412	176	31	a	a	DET
gujaf-412	176	32	promise	promise	NOUN
gujaf-412	176	33	to	to	PART
gujaf-412	176	34	pay	pay	VERB
gujaf-412	176	35	a	a	DET
gujaf-412	176	36	periodic	periodic	ADJ
gujaf-412	176	37	interest	interest	NOUN
gujaf-412	176	38	payment	payment	NOUN
gujaf-412	176	39	and	and	CCONJ
gujaf-412	176	40	to	to	PART
gujaf-412	176	41	repay	repay	VERB
gujaf-412	176	42	the	the	DET
gujaf-412	176	43	face	face	NOUN
gujaf-412	176	44	value	value	NOUN
gujaf-412	176	45	on	on	ADP
gujaf-412	176	46	the	the	DET
gujaf-412	176	47	maturity	maturity	NOUN
gujaf-412	176	48	date	date	NOUN
gujaf-412	176	49	.	.	PUNCT
gujaf-412	177	1	government	government	NOUN
gujaf-412	177	2	bonds	bond	NOUN
gujaf-412	177	3	are	be	AUX
gujaf-412	177	4	usually	usually	ADV
gujaf-412	177	5	denominated	denominate	VERB
gujaf-412	177	6	in	in	ADP
gujaf-412	177	7	the	the	DET
gujaf-412	177	8	country	country	NOUN
gujaf-412	177	9	’s	’s	PART
gujaf-412	177	10	own	own	ADJ
gujaf-412	177	11	currency	currency	NOUN
gujaf-412	177	12	.	.	PUNCT
gujaf-412	178	1	another	another	DET
gujaf-412	178	2	term	term	NOUN
gujaf-412	178	3	similar	similar	ADJ
gujaf-412	178	4	to	to	ADP
gujaf-412	178	5	government	government	NOUN
gujaf-412	178	6	bond	bond	NOUN
gujaf-412	178	7	is	be	AUX
gujaf-412	178	8	sovereign	sovereign	ADJ
gujaf-412	178	9	bond	bond	NOUN
gujaf-412	178	10	.	.	PUNCT
gujaf-412	179	1	technically	technically	ADV
gujaf-412	179	2	any	any	DET
gujaf-412	179	3	bond	bond	NOUN
gujaf-412	179	4	issued	issue	VERB
gujaf-412	179	5	by	by	ADP
gujaf-412	179	6	a	a	DET
gujaf-412	179	7	sovereign	sovereign	ADJ
gujaf-412	179	8	entity	entity	NOUN
gujaf-412	179	9	is	be	AUX
gujaf-412	179	10	a	a	DET
gujaf-412	179	11	sovereign	sovereign	ADJ
gujaf-412	179	12	bond	bond	NOUN
gujaf-412	179	13	but	but	CCONJ
gujaf-412	179	14	sometimes	sometimes	ADV
gujaf-412	179	15	the	the	DET
gujaf-412	179	16	term	term	NOUN
gujaf-412	179	17	is	be	AUX
gujaf-412	179	18	used	use	VERB
gujaf-412	179	19	to	to	PART
gujaf-412	179	20	refer	refer	VERB
gujaf-412	179	21	to	to	ADP
gujaf-412	179	22	bonds	bond	NOUN
gujaf-412	179	23	issued	issue	VERB
gujaf-412	179	24	in	in	ADP
gujaf-412	179	25	a	a	DET
gujaf-412	179	26	currency	currency	NOUN
gujaf-412	179	27	.	.	PUNCT
gujaf-412	180	1	the	the	DET
gujaf-412	180	2	government	government	NOUN
gujaf-412	180	3	includes	include	VERB
gujaf-412	180	4	the	the	DET
gujaf-412	180	5	federal	federal	ADJ
gujaf-412	180	6	and	and	CCONJ
gujaf-412	180	7	state	state	NOUN
gujaf-412	180	8	governments	government	NOUN
gujaf-412	180	9	,	,	PUNCT
gujaf-412	180	10	local	local	ADJ
gujaf-412	180	11	government	government	NOUN
gujaf-412	180	12	council	council	NOUN
gujaf-412	180	13	,	,	PUNCT
gujaf-412	180	14	and	and	CCONJ
gujaf-412	180	15	government	government	NOUN
gujaf-412	180	16	agencies	agency	NOUN
gujaf-412	180	17	.	.	PUNCT
gujaf-412	181	1	the	the	DET
gujaf-412	181	2	government	government	NOUN
gujaf-412	181	3	applies	apply	VERB
gujaf-412	181	4	the	the	DET
gujaf-412	181	5	funds	fund	NOUN
gujaf-412	181	6	emanating	emanate	VERB
gujaf-412	181	7	from	from	ADP
gujaf-412	181	8	the	the	DET
gujaf-412	181	9	bond	bond	NOUN
gujaf-412	181	10	issuance	issuance	NOUN
gujaf-412	181	11	to	to	PART
gujaf-412	181	12	correct	correct	VERB
gujaf-412	181	13	budget	budget	NOUN
gujaf-412	181	14	shortfalls	shortfall	NOUN
gujaf-412	181	15	or	or	CCONJ
gujaf-412	181	16	finance	finance	NOUN
gujaf-412	181	17	capital	capital	NOUN
gujaf-412	181	18	projects	project	NOUN
gujaf-412	181	19	to	to	PART
gujaf-412	181	20	improve	improve	VERB
gujaf-412	181	21	the	the	DET
gujaf-412	181	22	economy	economy	NOUN
gujaf-412	181	23	and	and	CCONJ
gujaf-412	181	24	its	its	PRON
gujaf-412	181	25	technology	technology	NOUN
gujaf-412	181	26	.	.	PUNCT
gujaf-412	182	1	volatility	volatility	NOUN
gujaf-412	182	2	level	level	NOUN
gujaf-412	182	3	of	of	ADP
gujaf-412	182	4	government	government	NOUN
gujaf-412	182	5	bonds	bond	NOUN
gujaf-412	182	6	volatility	volatility	NOUN
gujaf-412	182	7	level	level	NOUN
gujaf-412	182	8	of	of	ADP
gujaf-412	182	9	government	government	NOUN
gujaf-412	182	10	bonds	bond	NOUN
gujaf-412	182	11	measures	measure	VERB
gujaf-412	182	12	the	the	DET
gujaf-412	182	13	risk	risk	NOUN
gujaf-412	182	14	and	and	CCONJ
gujaf-412	182	15	return	return	NOUN
gujaf-412	182	16	of	of	ADP
gujaf-412	182	17	a	a	DET
gujaf-412	182	18	bond	bond	NOUN
gujaf-412	182	19	.	.	PUNCT
gujaf-412	183	1	volatility	volatility	NOUN
gujaf-412	183	2	exemplifies	exemplify	VERB
gujaf-412	183	3	and	and	CCONJ
gujaf-412	183	4	indicates	indicate	VERB
gujaf-412	183	5	the	the	DET
gujaf-412	183	6	pricing	pricing	NOUN
gujaf-412	183	7	behavior	behavior	NOUN
gujaf-412	183	8	of	of	ADP
gujaf-412	183	9	a	a	DET
gujaf-412	183	10	government	government	NOUN
gujaf-412	183	11	bond	bond	NOUN
gujaf-412	183	12	and	and	CCONJ
gujaf-412	183	13	helps	help	VERB
gujaf-412	183	14	estimate	estimate	VERB
gujaf-412	183	15	the	the	DET
gujaf-412	183	16	fluctuations	fluctuation	NOUN
gujaf-412	183	17	that	that	PRON
gujaf-412	183	18	may	may	AUX
gujaf-412	183	19	happen	happen	VERB
gujaf-412	183	20	in	in	ADP
gujaf-412	183	21	a	a	DET
gujaf-412	183	22	short	short	ADJ
gujaf-412	183	23	period	period	NOUN
gujaf-412	183	24	(	(	PUNCT
gujaf-412	183	25	olaniyan	olaniyan	ADJ
gujaf-412	183	26	et	et	PROPN
gujaf-412	183	27	al	al	PROPN
gujaf-412	183	28	,	,	PUNCT
gujaf-412	183	29	2019	2019	NUM
gujaf-412	183	30	)	)	PUNCT
gujaf-412	183	31	.	.	PUNCT
gujaf-412	184	1	government	government	NOUN
gujaf-412	184	2	bonds	bond	NOUN
gujaf-412	184	3	markets	market	VERB
gujaf-412	184	4	capitalization	capitalization	NOUN
gujaf-412	184	5	market	market	NOUN
gujaf-412	184	6	capitalization	capitalization	NOUN
gujaf-412	184	7	refers	refer	VERB
gujaf-412	184	8	to	to	ADP
gujaf-412	184	9	the	the	DET
gujaf-412	184	10	market	market	NOUN
gujaf-412	184	11	value	value	NOUN
gujaf-412	184	12	of	of	ADP
gujaf-412	184	13	trading	trading	NOUN
gujaf-412	184	14	shares	share	NOUN
gujaf-412	184	15	or	or	CCONJ
gujaf-412	184	16	quantities	quantity	NOUN
gujaf-412	184	17	in	in	ADP
gujaf-412	184	18	the	the	DET
gujaf-412	184	19	traded	trade	VERB
gujaf-412	184	20	item	item	NOUN
gujaf-412	184	21	.	.	PUNCT
gujaf-412	185	1	it	it	PRON
gujaf-412	185	2	also	also	ADV
gujaf-412	185	3	means	mean	VERB
gujaf-412	185	4	the	the	DET
gujaf-412	185	5	value	value	NOUN
gujaf-412	185	6	of	of	ADP
gujaf-412	185	7	all	all	DET
gujaf-412	185	8	the	the	DET
gujaf-412	185	9	securities	security	NOUN
gujaf-412	185	10	secured	secure	VERB
gujaf-412	185	11	about	about	ADP
gujaf-412	185	12	their	their	PRON
gujaf-412	185	13	market	market	NOUN
gujaf-412	185	14	prices	price	NOUN
gujaf-412	185	15	(	(	PUNCT
gujaf-412	185	16	osakwe	osakwe	ADJ
gujaf-412	185	17	,	,	PUNCT
gujaf-412	185	18	2020	2020	NUM
gujaf-412	185	19	;	;	PUNCT
gujaf-412	185	20	omodero	omodero	NUM
gujaf-412	185	21	,	,	PUNCT
gujaf-412	185	22	2020	2020	NUM
gujaf-412	185	23	)	)	PUNCT
gujaf-412	185	24	.	.	PUNCT
gujaf-412	186	1	market	market	NOUN
gujaf-412	186	2	capitalization	capitalization	NOUN
gujaf-412	186	3	refers	refer	VERB
gujaf-412	186	4	to	to	ADP
gujaf-412	186	5	the	the	DET
gujaf-412	186	6	overall	overall	ADJ
gujaf-412	186	7	value	value	NOUN
gujaf-412	186	8	of	of	ADP
gujaf-412	186	9	a	a	DET
gujaf-412	186	10	company	company	NOUN
gujaf-412	186	11	's	's	PART
gujaf-412	186	12	shares	share	NOUN
gujaf-412	186	13	.	.	PUNCT
gujaf-412	187	1	it	it	PRON
gujaf-412	187	2	can	can	AUX
gujaf-412	187	3	be	be	AUX
gujaf-412	187	4	determined	determine	VERB
gujaf-412	187	5	by	by	ADP
gujaf-412	187	6	multiplying	multiply	VERB
gujaf-412	187	7	the	the	DET
gujaf-412	187	8	price	price	NOUN
gujaf-412	187	9	of	of	ADP
gujaf-412	187	10	a	a	DET
gujaf-412	187	11	stock	stock	NOUN
gujaf-412	187	12	by	by	ADP
gujaf-412	187	13	its	its	PRON
gujaf-412	187	14	total	total	ADJ
gujaf-412	187	15	number	number	NOUN
gujaf-412	187	16	of	of	ADP
gujaf-412	187	17	outstanding	outstanding	ADJ
gujaf-412	187	18	shares	share	NOUN
gujaf-412	187	19	.	.	PUNCT
gujaf-412	188	1	market	market	NOUN
gujaf-412	188	2	capitalization	capitalization	NOUN
gujaf-412	188	3	measures	measure	NOUN
gujaf-412	188	4	what	what	PRON
gujaf-412	188	5	an	an	DET
gujaf-412	188	6	open	open	ADJ
gujaf-412	188	7	market	market	NOUN
gujaf-412	188	8	company	company	NOUN
gujaf-412	188	9	is	be	AUX
gujaf-412	188	10	worth	worth	ADJ
gujaf-412	188	11	and	and	CCONJ
gujaf-412	188	12	the	the	DET
gujaf-412	188	13	market	market	NOUN
gujaf-412	188	14	perception	perception	NOUN
gujaf-412	188	15	of	of	ADP
gujaf-412	188	16	its	its	PRON
gujaf-412	188	17	prospects	prospect	NOUN
gujaf-412	188	18	because	because	SCONJ
gujaf-412	188	19	it	it	PRON
gujaf-412	188	20	reflects	reflect	VERB
gujaf-412	188	21	what	what	PRON
gujaf-412	188	22	investors	investor	NOUN
gujaf-412	188	23	are	be	AUX
gujaf-412	188	24	prepared	prepared	ADJ
gujaf-412	188	25	to	to	PART
gujaf-412	188	26	pay	pay	VERB
gujaf-412	188	27	for	for	ADP
gujaf-412	188	28	their	their	PRON
gujaf-412	188	29	stocks	stock	NOUN
gujaf-412	188	30	.	.	PUNCT
gujaf-412	189	1	it	it	PRON
gujaf-412	189	2	can	can	AUX
gujaf-412	189	3	be	be	AUX
gujaf-412	189	4	used	use	VERB
gujaf-412	189	5	as	as	ADP
gujaf-412	189	6	a	a	DET
gujaf-412	189	7	social	social	ADJ
gujaf-412	189	8	media	medium	NOUN
gujaf-412	189	9	platform	platform	NOUN
gujaf-412	189	10	to	to	PART
gujaf-412	189	11	consider	consider	VERB
gujaf-412	189	12	company	company	NOUN
gujaf-412	189	13	value	value	NOUN
gujaf-412	189	14	and	and	CCONJ
gujaf-412	189	15	is	be	AUX
gujaf-412	189	16	a	a	DET
gujaf-412	189	17	choice	choice	NOUN
gujaf-412	189	18	in	in	ADP
gujaf-412	189	19	other	other	ADJ
gujaf-412	189	20	ways	way	NOUN
gujaf-412	189	21	of	of	ADP
gujaf-412	189	22	looking	look	VERB
gujaf-412	189	23	at	at	ADP
gujaf-412	189	24	sales	sale	NOUN
gujaf-412	189	25	.	.	PUNCT
gujaf-412	190	1	value	value	NOUN
gujaf-412	190	2	of	of	ADP
gujaf-412	190	3	government	government	NOUN
gujaf-412	190	4	bonds	bond	NOUN
gujaf-412	190	5	the	the	DET
gujaf-412	190	6	total	total	ADJ
gujaf-412	190	7	value	value	NOUN
gujaf-412	190	8	of	of	ADP
gujaf-412	190	9	government	government	NOUN
gujaf-412	190	10	bonds	bond	NOUN
gujaf-412	190	11	refers	refer	VERB
gujaf-412	190	12	to	to	ADP
gujaf-412	190	13	the	the	DET
gujaf-412	190	14	total	total	ADJ
gujaf-412	190	15	value	value	NOUN
gujaf-412	190	16	of	of	ADP
gujaf-412	190	17	shares	share	NOUN
gujaf-412	190	18	valued	value	VERB
gujaf-412	190	19	during	during	ADP
gujaf-412	190	20	the	the	DET
gujaf-412	190	21	period	period	NOUN
gujaf-412	190	22	.	.	PUNCT
gujaf-412	191	1	this	this	DET
gujaf-412	191	2	indicator	indicator	NOUN
gujaf-412	191	3	complements	complement	VERB
gujaf-412	191	4	the	the	DET
gujaf-412	191	5	market	market	NOUN
gujaf-412	191	6	capitalization	capitalization	NOUN
gujaf-412	191	7	ratio	ratio	NOUN
gujaf-412	191	8	by	by	ADP
gujaf-412	191	9	showing	show	VERB
gujaf-412	191	10	whether	whether	SCONJ
gujaf-412	191	11	market	market	NOUN
gujaf-412	191	12	size	size	NOUN
gujaf-412	191	13	is	be	AUX
gujaf-412	191	14	matched	match	VERB
gujaf-412	191	15	by	by	ADP
gujaf-412	191	16	trading	trade	VERB
gujaf-412	191	17	.	.	PUNCT
gujaf-412	192	1	a	a	DET
gujaf-412	192	2	value	value	NOUN
gujaf-412	192	3	of	of	ADP
gujaf-412	192	4	a	a	DET
gujaf-412	192	5	government	government	NOUN
gujaf-412	192	6	bond	bond	NOUN
gujaf-412	192	7	is	be	AUX
gujaf-412	192	8	a	a	DET
gujaf-412	192	9	debt	debt	NOUN
gujaf-412	192	10	security	security	NOUN
gujaf-412	192	11	issued	issue	VERB
gujaf-412	192	12	by	by	ADP
gujaf-412	192	13	a	a	DET
gujaf-412	192	14	government	government	NOUN
gujaf-412	192	15	to	to	PART
gujaf-412	192	16	support	support	VERB
gujaf-412	192	17	government	government	NOUN
gujaf-412	192	18	spending	spending	NOUN
gujaf-412	192	19	and	and	CCONJ
gujaf-412	192	20	obligations	obligation	NOUN
gujaf-412	192	21	.	.	PUNCT
gujaf-412	193	1	government	government	NOUN
gujaf-412	193	2	bonds	bond	NOUN
gujaf-412	193	3	can	can	AUX
gujaf-412	193	4	pay	pay	VERB
gujaf-412	193	5	periodic	periodic	ADJ
gujaf-412	193	6	interest	interest	NOUN
gujaf-412	193	7	payments	payment	NOUN
gujaf-412	193	8	called	call	VERB
gujaf-412	193	9	coupon	coupon	NOUN
gujaf-412	193	10	payments	payment	NOUN
gujaf-412	193	11	.	.	PUNCT
gujaf-412	194	1	government	government	NOUN
gujaf-412	194	2	bonds	bond	NOUN
gujaf-412	194	3	issued	issue	VERB
gujaf-412	194	4	by	by	ADP
gujaf-412	194	5	national	national	ADJ
gujaf-412	194	6	governments	government	NOUN
gujaf-412	194	7	are	be	AUX
gujaf-412	194	8	often	often	ADV
gujaf-412	194	9	considered	consider	VERB
gujaf-412	194	10	low	low	ADJ
gujaf-412	194	11	-	-	PUNCT
gujaf-412	194	12	risk	risk	NOUN
gujaf-412	194	13	investments	investment	NOUN
gujaf-412	194	14	since	since	SCONJ
gujaf-412	194	15	the	the	DET
gujaf-412	194	16	issuing	issue	VERB
gujaf-412	194	17	government	government	NOUN
gujaf-412	194	18	backs	back	VERB
gujaf-412	194	19	them	they	PRON
gujaf-412	194	20	.	.	PUNCT
gujaf-412	195	1	(	(	PUNCT
gujaf-412	195	2	nwamuo	nwamuo	NOUN
gujaf-412	195	3	,	,	PUNCT
gujaf-412	195	4	2020	2020	NUM
gujaf-412	195	5	)	)	PUNCT
gujaf-412	195	6	.	.	PUNCT
gujaf-412	196	1	total	total	ADJ
gujaf-412	196	2	new	new	ADJ
gujaf-412	196	3	issues	issue	NOUN
gujaf-412	196	4	of	of	ADP
gujaf-412	196	5	government	government	NOUN
gujaf-412	196	6	bonds	bond	NOUN
gujaf-412	196	7	the	the	DET
gujaf-412	196	8	total	total	ADJ
gujaf-412	196	9	new	new	ADJ
gujaf-412	196	10	issue	issue	NOUN
gujaf-412	196	11	of	of	ADP
gujaf-412	196	12	government	government	NOUN
gujaf-412	196	13	bonds	bond	NOUN
gujaf-412	196	14	are	be	AUX
gujaf-412	196	15	the	the	DET
gujaf-412	196	16	bonds	bond	NOUN
gujaf-412	196	17	issued	issue	VERB
gujaf-412	196	18	out	out	ADP
gujaf-412	196	19	to	to	ADP
gujaf-412	196	20	investors	investor	NOUN
gujaf-412	196	21	,	,	PUNCT
gujaf-412	196	22	typically	typically	ADV
gujaf-412	196	23	the	the	DET
gujaf-412	196	24	government	government	NOUN
gujaf-412	196	25	or	or	CCONJ
gujaf-412	196	26	corporate	corporate	ADJ
gujaf-412	196	27	firm	firm	NOUN
gujaf-412	196	28	,	,	PUNCT
gujaf-412	196	29	when	when	SCONJ
gujaf-412	196	30	an	an	DET
gujaf-412	196	31	individual	individual	NOUN
gujaf-412	196	32	acquires	acquire	VERB
gujaf-412	196	33	a	a	DET
gujaf-412	196	34	bond	bond	NOUN
gujaf-412	196	35	,	,	PUNCT
gujaf-412	196	36	the	the	DET
gujaf-412	196	37	person	person	NOUN
gujaf-412	196	38	lends	lend	VERB
gujaf-412	196	39	money	money	NOUN
gujaf-412	196	40	to	to	ADP
gujaf-412	196	41	the	the	DET
gujaf-412	196	42	issuer	issuer	NOUN
gujaf-412	196	43	,	,	PUNCT
gujaf-412	196	44	a	a	DET
gujaf-412	196	45	government	government	NOUN
gujaf-412	196	46	,	,	PUNCT
gujaf-412	196	47	and	and	CCONJ
gujaf-412	196	48	,	,	PUNCT
gujaf-412	196	49	otherwise	otherwise	ADV
gujaf-412	196	50	,	,	PUNCT
gujaf-412	196	51	a	a	DET
gujaf-412	196	52	company	company	NOUN
gujaf-412	196	53	.	.	PUNCT
gujaf-412	197	1	a	a	DET
gujaf-412	197	2	new	new	ADJ
gujaf-412	197	3	issue	issue	NOUN
gujaf-412	197	4	refers	refer	VERB
gujaf-412	197	5	to	to	ADP
gujaf-412	197	6	a	a	DET
gujaf-412	197	7	stock	stock	NOUN
gujaf-412	197	8	or	or	CCONJ
gujaf-412	197	9	bond	bond	NOUN
gujaf-412	197	10	offering	offering	NOUN
gujaf-412	197	11	that	that	PRON
gujaf-412	197	12	is	be	AUX
gujaf-412	197	13	made	make	VERB
gujaf-412	197	14	for	for	ADP
gujaf-412	197	15	the	the	DET
gujaf-412	197	16	first	first	ADJ
gujaf-412	197	17	time	time	NOUN
gujaf-412	197	18	.	.	PUNCT
gujaf-412	198	1	most	most	ADJ
gujaf-412	198	2	new	new	ADJ
gujaf-412	198	3	issues	issue	NOUN
gujaf-412	198	4	come	come	VERB
gujaf-412	198	5	from	from	ADP
gujaf-412	198	6	privately	privately	ADV
gujaf-412	198	7	held	hold	VERB
gujaf-412	198	8	companies	company	NOUN
gujaf-412	198	9	that	that	PRON
gujaf-412	198	10	become	become	VERB
gujaf-412	198	11	public	public	ADJ
gujaf-412	198	12	,	,	PUNCT
gujaf-412	198	13	presenting	present	VERB
gujaf-412	198	14	investors	investor	NOUN
gujaf-412	198	15	with	with	ADP
gujaf-412	198	16	new	new	ADJ
gujaf-412	198	17	opportunities	opportunity	NOUN
gujaf-412	198	18	.	.	PUNCT
gujaf-412	199	1	a	a	DET
gujaf-412	199	2	new	new	ADJ
gujaf-412	199	3	issue	issue	NOUN
gujaf-412	199	4	is	be	AUX
gujaf-412	199	5	conducted	conduct	VERB
gujaf-412	199	6	as	as	ADP
gujaf-412	199	7	a	a	DET
gujaf-412	199	8	means	means	NOUN
gujaf-412	199	9	of	of	ADP
gujaf-412	199	10	raising	raise	VERB
gujaf-412	199	11	capital	capital	NOUN
gujaf-412	199	12	for	for	ADP
gujaf-412	199	13	a	a	DET
gujaf-412	199	14	company	company	NOUN
gujaf-412	199	15	(	(	PUNCT
gujaf-412	199	16	ebony	ebony	ADJ
gujaf-412	199	17	,	,	PUNCT
gujaf-412	199	18	2020	2020	NUM
gujaf-412	199	19	)	)	PUNCT
gujaf-412	199	20	.	.	PUNCT
gujaf-412	200	1	empirical	empirical	ADJ
gujaf-412	200	2	review	review	PROPN
gujaf-412	200	3	sunday	sunday	PROPN
gujaf-412	200	4	(	(	PUNCT
gujaf-412	200	5	2023	2023	NUM
gujaf-412	200	6	)	)	PUNCT
gujaf-412	200	7	examined	examine	VERB
gujaf-412	200	8	the	the	DET
gujaf-412	200	9	effects	effect	NOUN
gujaf-412	200	10	of	of	ADP
gujaf-412	200	11	selected	select	VERB
gujaf-412	200	12	financial	financial	ADJ
gujaf-412	200	13	instruments	instrument	NOUN
gujaf-412	200	14	on	on	ADP
gujaf-412	200	15	capital	capital	NOUN
gujaf-412	200	16	market	market	NOUN
gujaf-412	200	17	development	development	NOUN
gujaf-412	200	18	in	in	ADP
gujaf-412	200	19	nigeria	nigeria	PROPN
gujaf-412	200	20	from	from	ADP
gujaf-412	200	21	2012	2012	NUM
gujaf-412	200	22	to	to	ADP
gujaf-412	200	23	2022	2022	NUM
gujaf-412	200	24	using	use	VERB
gujaf-412	200	25	quarterly	quarterly	ADJ
gujaf-412	200	26	data	datum	NOUN
gujaf-412	200	27	.	.	PUNCT
gujaf-412	201	1	bond	bond	NOUN
gujaf-412	201	2	and	and	CCONJ
gujaf-412	201	3	equity	equity	NOUN
gujaf-412	201	4	were	be	AUX
gujaf-412	201	5	used	use	VERB
gujaf-412	201	6	as	as	ADP
gujaf-412	201	7	proxies	proxy	NOUN
gujaf-412	201	8	for	for	ADP
gujaf-412	201	9	financial	financial	ADJ
gujaf-412	201	10	instruments	instrument	NOUN
gujaf-412	201	11	while	while	SCONJ
gujaf-412	201	12	market	market	NOUN
gujaf-412	201	13	capitalization	capitalization	NOUN
gujaf-412	201	14	was	be	AUX
gujaf-412	201	15	used	use	VERB
gujaf-412	201	16	as	as	ADP
gujaf-412	201	17	proxy	proxy	NOUN
gujaf-412	201	18	for	for	ADP
gujaf-412	201	19	capital	capital	NOUN
gujaf-412	201	20	market	market	NOUN
gujaf-412	201	21	development	development	NOUN
gujaf-412	201	22	.	.	PUNCT
gujaf-412	202	1	ex	ex	PRON
gujaf-412	202	2	post	post	X
gujaf-412	202	3	facto	facto	X
gujaf-412	202	4	research	research	NOUN
gujaf-412	202	5	design	design	NOUN
gujaf-412	202	6	was	be	AUX
gujaf-412	202	7	adopted	adopt	VERB
gujaf-412	202	8	and	and	CCONJ
gujaf-412	202	9	ordinary	ordinary	ADJ
gujaf-412	202	10	least	least	ADJ
gujaf-412	202	11	square	square	ADJ
gujaf-412	202	12	gusau	gusau	ADJ
gujaf-412	202	13	journal	journal	NOUN
gujaf-412	202	14	of	of	ADP
gujaf-412	202	15	accounting	accounting	NOUN
gujaf-412	202	16	and	and	CCONJ
gujaf-412	202	17	finance	finance	NOUN
gujaf-412	202	18	,	,	PUNCT
gujaf-412	202	19	vol.6	vol.6	PROPN
gujaf-412	202	20	,	,	PUNCT
gujaf-412	202	21	issue	issue	NOUN
gujaf-412	202	22	2	2	NUM
gujaf-412	202	23	,	,	PUNCT
gujaf-412	202	24	april	april	PROPN
gujaf-412	202	25	,	,	PUNCT
gujaf-412	202	26	2025	2025	NUM
gujaf-412	202	27	6	6	NUM
gujaf-412	202	28	method	method	NOUN
gujaf-412	202	29	was	be	AUX
gujaf-412	202	30	used	use	VERB
gujaf-412	202	31	.	.	PUNCT
gujaf-412	203	1	the	the	DET
gujaf-412	203	2	regression	regression	NOUN
gujaf-412	203	3	results	result	NOUN
gujaf-412	203	4	revealed	reveal	VERB
gujaf-412	203	5	that	that	SCONJ
gujaf-412	203	6	bonds	bond	NOUN
gujaf-412	203	7	have	have	VERB
gujaf-412	203	8	a	a	DET
gujaf-412	203	9	significant	significant	ADJ
gujaf-412	203	10	effect	effect	NOUN
gujaf-412	203	11	on	on	ADP
gujaf-412	203	12	capital	capital	NOUN
gujaf-412	203	13	market	market	NOUN
gujaf-412	203	14	development	development	NOUN
gujaf-412	203	15	in	in	ADP
gujaf-412	203	16	nigeria	nigeria	PROPN
gujaf-412	203	17	as	as	ADV
gujaf-412	203	18	well	well	ADV
gujaf-412	203	19	as	as	ADP
gujaf-412	203	20	equity	equity	NOUN
gujaf-412	203	21	.	.	PUNCT
gujaf-412	204	1	therefore	therefore	ADV
gujaf-412	204	2	,	,	PUNCT
gujaf-412	204	3	the	the	DET
gujaf-412	204	4	study	study	NOUN
gujaf-412	204	5	concluded	conclude	VERB
gujaf-412	204	6	that	that	SCONJ
gujaf-412	204	7	both	both	DET
gujaf-412	204	8	bond	bond	NOUN
gujaf-412	204	9	and	and	CCONJ
gujaf-412	204	10	equity	equity	NOUN
gujaf-412	204	11	have	have	VERB
gujaf-412	204	12	significant	significant	ADJ
gujaf-412	204	13	effects	effect	NOUN
gujaf-412	204	14	on	on	ADP
gujaf-412	204	15	capital	capital	NOUN
gujaf-412	204	16	development	development	NOUN
gujaf-412	204	17	in	in	ADP
gujaf-412	204	18	nigeria	nigeria	PROPN
gujaf-412	204	19	.	.	PUNCT
gujaf-412	205	1	in	in	ADP
gujaf-412	205	2	a	a	DET
gujaf-412	205	3	study	study	NOUN
gujaf-412	205	4	by	by	ADP
gujaf-412	205	5	erasmus	erasmus	PROPN
gujaf-412	205	6	(	(	PUNCT
gujaf-412	205	7	2021	2021	NUM
gujaf-412	205	8	)	)	PUNCT
gujaf-412	205	9	,	,	PUNCT
gujaf-412	205	10	they	they	PRON
gujaf-412	205	11	sought	seek	VERB
gujaf-412	205	12	to	to	PART
gujaf-412	205	13	investigate	investigate	VERB
gujaf-412	205	14	the	the	DET
gujaf-412	205	15	impact	impact	NOUN
gujaf-412	205	16	of	of	ADP
gujaf-412	205	17	capital	capital	NOUN
gujaf-412	205	18	market	market	NOUN
gujaf-412	205	19	indicators	indicator	NOUN
gujaf-412	205	20	on	on	ADP
gujaf-412	205	21	economic	economic	ADJ
gujaf-412	205	22	growth	growth	NOUN
gujaf-412	205	23	in	in	ADP
gujaf-412	205	24	nigeria	nigeria	PROPN
gujaf-412	205	25	using	use	VERB
gujaf-412	205	26	secondary	secondary	ADJ
gujaf-412	205	27	time	time	NOUN
gujaf-412	205	28	series	series	PROPN
gujaf-412	205	29	data	datum	NOUN
gujaf-412	205	30	sourced	source	VERB
gujaf-412	205	31	annually	annually	ADV
gujaf-412	205	32	from	from	ADP
gujaf-412	205	33	1989	1989	NUM
gujaf-412	205	34	to	to	ADP
gujaf-412	205	35	2019	2019	NUM
gujaf-412	205	36	.	.	PUNCT
gujaf-412	206	1	the	the	DET
gujaf-412	206	2	study	study	NOUN
gujaf-412	206	3	variable	variable	NOUN
gujaf-412	206	4	was	be	AUX
gujaf-412	206	5	measured	measure	VERB
gujaf-412	206	6	using	use	VERB
gujaf-412	206	7	real	real	ADJ
gujaf-412	206	8	gdp	gdp	NOUN
gujaf-412	206	9	,	,	PUNCT
gujaf-412	206	10	the	the	DET
gujaf-412	206	11	predictor	predictor	NOUN
gujaf-412	206	12	variables	variable	NOUN
gujaf-412	206	13	are	be	AUX
gujaf-412	206	14	measured	measure	VERB
gujaf-412	206	15	using	use	VERB
gujaf-412	206	16	market	market	NOUN
gujaf-412	206	17	capitalisation	capitalisation	NOUN
gujaf-412	206	18	,	,	PUNCT
gujaf-412	206	19	all	all	DET
gujaf-412	206	20	share	share	NOUN
gujaf-412	206	21	index	index	NOUN
gujaf-412	206	22	,	,	PUNCT
gujaf-412	206	23	and	and	CCONJ
gujaf-412	206	24	the	the	DET
gujaf-412	206	25	total	total	ADJ
gujaf-412	206	26	value	value	NOUN
gujaf-412	206	27	of	of	ADP
gujaf-412	206	28	transactions	transaction	NOUN
gujaf-412	206	29	traded	trade	VERB
gujaf-412	206	30	.	.	PUNCT
gujaf-412	207	1	analysis	analysis	NOUN
gujaf-412	207	2	was	be	AUX
gujaf-412	207	3	conducted	conduct	VERB
gujaf-412	207	4	with	with	ADP
gujaf-412	207	5	descriptive	descriptive	ADJ
gujaf-412	207	6	statistics	statistic	NOUN
gujaf-412	207	7	and	and	CCONJ
gujaf-412	207	8	ordinary	ordinary	ADJ
gujaf-412	207	9	least	least	ADJ
gujaf-412	207	10	squares	square	NOUN
gujaf-412	207	11	regression	regression	NOUN
gujaf-412	207	12	,	,	PUNCT
gujaf-412	207	13	johansen	johansen	PROPN
gujaf-412	207	14	cointegration	cointegration	PROPN
gujaf-412	207	15	test	test	NOUN
gujaf-412	207	16	,	,	PUNCT
gujaf-412	207	17	and	and	CCONJ
gujaf-412	207	18	pairwise	pairwise	PROPN
gujaf-412	207	19	granger	granger	NOUN
gujaf-412	207	20	causality	causality	NOUN
gujaf-412	207	21	tests	test	NOUN
gujaf-412	207	22	.	.	PUNCT
gujaf-412	208	1	results	result	NOUN
gujaf-412	208	2	revealed	reveal	VERB
gujaf-412	208	3	market	market	NOUN
gujaf-412	208	4	capitalisation	capitalisation	NOUN
gujaf-412	208	5	having	have	VERB
gujaf-412	208	6	a	a	DET
gujaf-412	208	7	positive	positive	ADJ
gujaf-412	208	8	,	,	PUNCT
gujaf-412	208	9	and	and	CCONJ
gujaf-412	208	10	significant	significant	ADJ
gujaf-412	208	11	impact	impact	NOUN
gujaf-412	208	12	on	on	ADP
gujaf-412	208	13	real	real	ADJ
gujaf-412	208	14	gdp	gdp	NOUN
gujaf-412	208	15	,	,	PUNCT
gujaf-412	208	16	all	all	DET
gujaf-412	208	17	share	share	NOUN
gujaf-412	208	18	index	index	NOUN
gujaf-412	208	19	had	have	VERB
gujaf-412	208	20	a	a	DET
gujaf-412	208	21	positive	positive	ADJ
gujaf-412	208	22	,	,	PUNCT
gujaf-412	208	23	and	and	CCONJ
gujaf-412	208	24	insignificant	insignificant	ADJ
gujaf-412	208	25	impact	impact	NOUN
gujaf-412	208	26	on	on	ADP
gujaf-412	208	27	real	real	ADJ
gujaf-412	208	28	gdp	gdp	NOUN
gujaf-412	208	29	the	the	DET
gujaf-412	208	30	total	total	ADJ
gujaf-412	208	31	value	value	NOUN
gujaf-412	208	32	of	of	ADP
gujaf-412	208	33	transactions	transaction	NOUN
gujaf-412	208	34	traded	trade	VERB
gujaf-412	208	35	had	have	VERB
gujaf-412	208	36	a	a	DET
gujaf-412	208	37	positive	positive	ADJ
gujaf-412	208	38	and	and	CCONJ
gujaf-412	208	39	insignificant	insignificant	ADJ
gujaf-412	208	40	impact	impact	NOUN
gujaf-412	208	41	on	on	ADP
gujaf-412	208	42	real	real	ADJ
gujaf-412	208	43	gdp	gdp	NOUN
gujaf-412	208	44	.	.	PUNCT
gujaf-412	209	1	therefore	therefore	ADV
gujaf-412	209	2	,	,	PUNCT
gujaf-412	209	3	a	a	DET
gujaf-412	209	4	bi	bi	ADJ
gujaf-412	209	5	-	-	ADJ
gujaf-412	209	6	directional	directional	ADJ
gujaf-412	209	7	relationship	relationship	NOUN
gujaf-412	209	8	exists	exist	VERB
gujaf-412	209	9	between	between	ADP
gujaf-412	209	10	capital	capital	NOUN
gujaf-412	209	11	market	market	NOUN
gujaf-412	209	12	indicators	indicator	NOUN
gujaf-412	209	13	and	and	CCONJ
gujaf-412	209	14	economic	economic	ADJ
gujaf-412	209	15	growth	growth	NOUN
gujaf-412	209	16	in	in	ADP
gujaf-412	209	17	nigeria	nigeria	PROPN
gujaf-412	209	18	.	.	PUNCT
gujaf-412	210	1	there	there	PRON
gujaf-412	210	2	is	be	VERB
gujaf-412	210	3	a	a	DET
gujaf-412	210	4	long	long	ADV
gujaf-412	210	5	-	-	PUNCT
gujaf-412	210	6	run	run	NOUN
gujaf-412	210	7	relationship	relationship	NOUN
gujaf-412	210	8	between	between	ADP
gujaf-412	210	9	capital	capital	NOUN
gujaf-412	210	10	market	market	NOUN
gujaf-412	210	11	performance	performance	NOUN
gujaf-412	210	12	and	and	CCONJ
gujaf-412	210	13	economic	economic	ADJ
gujaf-412	210	14	growth	growth	NOUN
gujaf-412	210	15	.	.	PUNCT
gujaf-412	211	1	lakshmanasamy	lakshmanasamy	NOUN
gujaf-412	211	2	(	(	PUNCT
gujaf-412	211	3	2021	2021	NUM
gujaf-412	211	4	)	)	PUNCT
gujaf-412	211	5	in	in	ADP
gujaf-412	211	6	a	a	DET
gujaf-412	211	7	similar	similar	ADJ
gujaf-412	211	8	study	study	NOUN
gujaf-412	211	9	analyzed	analyze	VERB
gujaf-412	211	10	the	the	DET
gujaf-412	211	11	static	static	ADJ
gujaf-412	211	12	and	and	CCONJ
gujaf-412	211	13	dynamic	dynamic	ADJ
gujaf-412	211	14	causal	causal	NOUN
gujaf-412	211	15	relationship	relationship	NOUN
gujaf-412	211	16	between	between	ADP
gujaf-412	211	17	the	the	DET
gujaf-412	211	18	performance	performance	NOUN
gujaf-412	211	19	of	of	ADP
gujaf-412	211	20	the	the	DET
gujaf-412	211	21	capital	capital	NOUN
gujaf-412	211	22	market	market	NOUN
gujaf-412	211	23	and	and	CCONJ
gujaf-412	211	24	economic	economic	ADJ
gujaf-412	211	25	growth	growth	NOUN
gujaf-412	211	26	in	in	ADP
gujaf-412	211	27	india	india	PROPN
gujaf-412	211	28	using	use	VERB
gujaf-412	211	29	daily	daily	ADJ
gujaf-412	211	30	time	time	NOUN
gujaf-412	211	31	series	series	PROPN
gujaf-412	211	32	data	data	PROPN
gujaf-412	211	33	for	for	ADP
gujaf-412	211	34	seventeen	seventeen	NUM
gujaf-412	211	35	years	year	NOUN
gujaf-412	211	36	from	from	ADP
gujaf-412	211	37	january	january	PROPN
gujaf-412	211	38	2000	2000	NUM
gujaf-412	211	39	to	to	ADP
gujaf-412	211	40	december	december	PROPN
gujaf-412	211	41	2016	2016	NUM
gujaf-412	211	42	.	.	PUNCT
gujaf-412	212	1	dependent	dependent	ADJ
gujaf-412	212	2	variable	variable	NOUN
gujaf-412	212	3	was	be	AUX
gujaf-412	212	4	measured	measure	VERB
gujaf-412	212	5	using	use	VERB
gujaf-412	212	6	real	real	ADJ
gujaf-412	212	7	gdp	gdp	NOUN
gujaf-412	212	8	,	,	PUNCT
gujaf-412	212	9	the	the	DET
gujaf-412	212	10	explanatory	explanatory	ADJ
gujaf-412	212	11	variables	variable	NOUN
gujaf-412	212	12	are	be	AUX
gujaf-412	212	13	measured	measure	VERB
gujaf-412	212	14	using	use	VERB
gujaf-412	212	15	market	market	NOUN
gujaf-412	212	16	capitalisation	capitalisation	NOUN
gujaf-412	212	17	,	,	PUNCT
gujaf-412	212	18	sensex	sensex	PROPN
gujaf-412	212	19	,	,	PUNCT
gujaf-412	212	20	nifty	nifty	ADJ
gujaf-412	212	21	50	50	NUM
gujaf-412	212	22	,	,	PUNCT
gujaf-412	212	23	and	and	CCONJ
gujaf-412	212	24	value	value	NOUN
gujaf-412	212	25	of	of	ADP
gujaf-412	212	26	shares	share	NOUN
gujaf-412	212	27	traded	trade	VERB
gujaf-412	212	28	for	for	ADP
gujaf-412	212	29	the	the	DET
gujaf-412	212	30	performance	performance	NOUN
gujaf-412	212	31	of	of	ADP
gujaf-412	212	32	the	the	DET
gujaf-412	212	33	stock	stock	NOUN
gujaf-412	212	34	market	market	NOUN
gujaf-412	212	35	.	.	PUNCT
gujaf-412	213	1	the	the	DET
gujaf-412	213	2	test	test	NOUN
gujaf-412	213	3	was	be	AUX
gujaf-412	213	4	conducted	conduct	VERB
gujaf-412	213	5	using	use	VERB
gujaf-412	213	6	correlogram	correlogram	NOUN
gujaf-412	213	7	,	,	PUNCT
gujaf-412	213	8	cointegration	cointegration	NOUN
gujaf-412	213	9	,	,	PUNCT
gujaf-412	213	10	and	and	CCONJ
gujaf-412	213	11	causality	causality	NOUN
gujaf-412	213	12	test	test	NOUN
gujaf-412	213	13	using	use	VERB
gujaf-412	213	14	vecm	vecm	NOUN
gujaf-412	213	15	.	.	PUNCT
gujaf-412	214	1	analysis	analysis	NOUN
gujaf-412	214	2	showed	show	VERB
gujaf-412	214	3	the	the	DET
gujaf-412	214	4	dynamic	dynamic	ADJ
gujaf-412	214	5	procedures	procedure	NOUN
gujaf-412	214	6	converge	converge	VERB
gujaf-412	214	7	as	as	SCONJ
gujaf-412	214	8	the	the	DET
gujaf-412	214	9	projected	project	VERB
gujaf-412	214	10	value	value	NOUN
gujaf-412	214	11	of	of	ADP
gujaf-412	214	12	the	the	DET
gujaf-412	214	13	error	error	NOUN
gujaf-412	214	14	correction	correction	NOUN
gujaf-412	214	15	terms	term	NOUN
gujaf-412	214	16	are	be	AUX
gujaf-412	214	17	negative	negative	ADJ
gujaf-412	214	18	,	,	PUNCT
gujaf-412	214	19	but	but	CCONJ
gujaf-412	214	20	statistically	statistically	ADV
gujaf-412	214	21	insignificant	insignificant	ADJ
gujaf-412	214	22	and	and	CCONJ
gujaf-412	214	23	there	there	PRON
gujaf-412	214	24	is	be	VERB
gujaf-412	214	25	no	no	DET
gujaf-412	214	26	strong	strong	ADJ
gujaf-412	214	27	long	long	ADV
gujaf-412	214	28	-	-	PUNCT
gujaf-412	214	29	run	run	VERB
gujaf-412	214	30	causal	causal	ADJ
gujaf-412	214	31	relationship	relationship	NOUN
gujaf-412	214	32	between	between	ADP
gujaf-412	214	33	the	the	DET
gujaf-412	214	34	capital	capital	NOUN
gujaf-412	214	35	market	market	NOUN
gujaf-412	214	36	performance	performance	NOUN
gujaf-412	214	37	and	and	CCONJ
gujaf-412	214	38	economic	economic	ADJ
gujaf-412	214	39	growth	growth	NOUN
gujaf-412	214	40	in	in	ADP
gujaf-412	214	41	india	india	PROPN
gujaf-412	214	42	.	.	PUNCT
gujaf-412	215	1	michael	michael	PROPN
gujaf-412	215	2	,	,	PUNCT
gujaf-412	215	3	et	et	PROPN
gujaf-412	215	4	al	al	PROPN
gujaf-412	215	5	,	,	PUNCT
gujaf-412	215	6	(	(	PUNCT
gujaf-412	215	7	2021	2021	NUM
gujaf-412	215	8	)	)	PUNCT
gujaf-412	215	9	examined	examine	VERB
gujaf-412	215	10	impact	impact	NOUN
gujaf-412	215	11	of	of	ADP
gujaf-412	215	12	bond	bond	NOUN
gujaf-412	215	13	market	market	NOUN
gujaf-412	215	14	development	development	NOUN
gujaf-412	215	15	on	on	ADP
gujaf-412	215	16	the	the	DET
gujaf-412	215	17	growth	growth	NOUN
gujaf-412	215	18	of	of	ADP
gujaf-412	215	19	the	the	DET
gujaf-412	215	20	nigerian	nigerian	ADJ
gujaf-412	215	21	economy	economy	NOUN
gujaf-412	215	22	from	from	ADP
gujaf-412	215	23	1986–2018	1986–2018	NOUN
gujaf-412	215	24	.	.	PUNCT
gujaf-412	216	1	data	datum	NOUN
gujaf-412	216	2	were	be	AUX
gujaf-412	216	3	analyzed	analyze	VERB
gujaf-412	216	4	using	use	VERB
gujaf-412	216	5	the	the	DET
gujaf-412	216	6	co	co	NOUN
gujaf-412	216	7	-	-	NOUN
gujaf-412	216	8	integration	integration	NOUN
gujaf-412	216	9	bounds	bound	NOUN
gujaf-412	216	10	test	test	NOUN
gujaf-412	216	11	approach	approach	NOUN
gujaf-412	216	12	while	while	SCONJ
gujaf-412	216	13	the	the	DET
gujaf-412	216	14	robustness	robustness	NOUN
gujaf-412	216	15	of	of	ADP
gujaf-412	216	16	the	the	DET
gujaf-412	216	17	estimates	estimate	NOUN
gujaf-412	216	18	was	be	AUX
gujaf-412	216	19	also	also	ADV
gujaf-412	216	20	checked	check	VERB
gujaf-412	216	21	.	.	PUNCT
gujaf-412	217	1	findings	finding	NOUN
gujaf-412	217	2	revealed	reveal	VERB
gujaf-412	217	3	that	that	SCONJ
gujaf-412	217	4	government	government	NOUN
gujaf-412	217	5	bond	bond	NOUN
gujaf-412	217	6	exhibited	exhibit	VERB
gujaf-412	217	7	an	an	DET
gujaf-412	217	8	insignificant	insignificant	ADJ
gujaf-412	217	9	positive	positive	ADJ
gujaf-412	217	10	relationship	relationship	NOUN
gujaf-412	217	11	;	;	PUNCT
gujaf-412	217	12	corporate	corporate	ADJ
gujaf-412	217	13	bond	bond	NOUN
gujaf-412	217	14	and	and	CCONJ
gujaf-412	217	15	value	value	NOUN
gujaf-412	217	16	of	of	ADP
gujaf-412	217	17	bond	bond	NOUN
gujaf-412	217	18	traded	trade	VERB
gujaf-412	217	19	were	be	AUX
gujaf-412	217	20	positive	positive	ADJ
gujaf-412	217	21	and	and	CCONJ
gujaf-412	217	22	statistically	statistically	ADV
gujaf-412	217	23	significant	significant	ADJ
gujaf-412	217	24	(	(	PUNCT
gujaf-412	217	25	prob<0.05	prob<0.05	NOUN
gujaf-412	217	26	)	)	PUNCT
gujaf-412	217	27	.	.	PUNCT
gujaf-412	218	1	the	the	DET
gujaf-412	218	2	study	study	NOUN
gujaf-412	218	3	also	also	ADV
gujaf-412	218	4	found	find	VERB
gujaf-412	218	5	that	that	SCONJ
gujaf-412	218	6	corporate	corporate	ADJ
gujaf-412	218	7	bond	bond	NOUN
gujaf-412	218	8	and	and	CCONJ
gujaf-412	218	9	the	the	DET
gujaf-412	218	10	value	value	NOUN
gujaf-412	218	11	of	of	ADP
gujaf-412	218	12	bond	bond	NOUN
gujaf-412	218	13	traded	trade	VERB
gujaf-412	218	14	were	be	AUX
gujaf-412	218	15	the	the	DET
gujaf-412	218	16	major	major	ADJ
gujaf-412	218	17	variables	variable	NOUN
gujaf-412	218	18	that	that	PRON
gujaf-412	218	19	increased	increase	VERB
gujaf-412	218	20	the	the	DET
gujaf-412	218	21	depth	depth	NOUN
gujaf-412	218	22	of	of	ADP
gujaf-412	218	23	bond	bond	NOUN
gujaf-412	218	24	market	market	NOUN
gujaf-412	218	25	development	development	NOUN
gujaf-412	218	26	in	in	ADP
gujaf-412	218	27	nigeria	nigeria	PROPN
gujaf-412	218	28	.	.	PUNCT
gujaf-412	219	1	therefore	therefore	ADV
gujaf-412	219	2	,	,	PUNCT
gujaf-412	219	3	policymakers	policymaker	NOUN
gujaf-412	219	4	in	in	ADP
gujaf-412	219	5	nigeria	nigeria	PROPN
gujaf-412	219	6	should	should	AUX
gujaf-412	219	7	encourage	encourage	VERB
gujaf-412	219	8	the	the	DET
gujaf-412	219	9	issuance	issuance	NOUN
gujaf-412	219	10	of	of	ADP
gujaf-412	219	11	more	more	ADJ
gujaf-412	219	12	corporate	corporate	ADJ
gujaf-412	219	13	bonds	bond	NOUN
gujaf-412	219	14	to	to	PART
gujaf-412	219	15	further	far	ADV
gujaf-412	219	16	enhance	enhance	VERB
gujaf-412	219	17	the	the	DET
gujaf-412	219	18	efficiency	efficiency	NOUN
gujaf-412	219	19	of	of	ADP
gujaf-412	219	20	bond	bond	NOUN
gujaf-412	219	21	markets	market	NOUN
gujaf-412	219	22	development	development	NOUN
gujaf-412	219	23	.	.	PUNCT
gujaf-412	220	1	omodero	omodero	NOUN
gujaf-412	220	2	and	and	CCONJ
gujaf-412	220	3	alege	alege	PROPN
gujaf-412	220	4	(	(	PUNCT
gujaf-412	220	5	2021	2021	NUM
gujaf-412	220	6	)	)	PUNCT
gujaf-412	220	7	examined	examine	VERB
gujaf-412	220	8	the	the	DET
gujaf-412	220	9	innovation	innovation	NOUN
gujaf-412	220	10	of	of	ADP
gujaf-412	220	11	government	government	NOUN
gujaf-412	220	12	bonds	bond	NOUN
gujaf-412	220	13	in	in	ADP
gujaf-412	220	14	the	the	DET
gujaf-412	220	15	growth	growth	NOUN
gujaf-412	220	16	of	of	ADP
gujaf-412	220	17	an	an	DET
gujaf-412	220	18	emergent	emergent	ADJ
gujaf-412	220	19	capital	capital	NOUN
gujaf-412	220	20	market	market	NOUN
gujaf-412	220	21	,	,	PUNCT
gujaf-412	220	22	the	the	DET
gujaf-412	220	23	research	research	NOUN
gujaf-412	220	24	used	use	VERB
gujaf-412	220	25	multiple	multiple	ADJ
gujaf-412	220	26	regression	regression	NOUN
gujaf-412	220	27	technique	technique	NOUN
gujaf-412	220	28	to	to	PART
gujaf-412	220	29	assess	assess	VERB
gujaf-412	220	30	the	the	DET
gujaf-412	220	31	explanatory	explanatory	ADJ
gujaf-412	220	32	variables	variable	NOUN
gujaf-412	220	33	’	'	PUNCT
gujaf-412	220	34	impact	impact	NOUN
gujaf-412	220	35	on	on	ADP
gujaf-412	220	36	the	the	DET
gujaf-412	220	37	total	total	ADJ
gujaf-412	220	38	market	market	NOUN
gujaf-412	220	39	capitalization	capitalization	NOUN
gujaf-412	220	40	.	.	PUNCT
gujaf-412	221	1	at	at	ADP
gujaf-412	221	2	the	the	DET
gujaf-412	221	3	same	same	ADJ
gujaf-412	221	4	time	time	NOUN
gujaf-412	221	5	,	,	PUNCT
gujaf-412	221	6	diagnostic	diagnostic	ADJ
gujaf-412	221	7	tests	test	NOUN
gujaf-412	221	8	help	help	VERB
gujaf-412	221	9	guarantee	guarantee	VERB
gujaf-412	221	10	the	the	DET
gujaf-412	221	11	normality	normality	NOUN
gujaf-412	221	12	of	of	ADP
gujaf-412	221	13	the	the	DET
gujaf-412	221	14	regression	regression	NOUN
gujaf-412	221	15	model	model	NOUN
gujaf-412	221	16	’s	’s	PART
gujaf-412	221	17	data	datum	NOUN
gujaf-412	221	18	distribution	distribution	NOUN
gujaf-412	221	19	and	and	CCONJ
gujaf-412	221	20	appropriateness	appropriateness	NOUN
gujaf-412	221	21	.	.	PUNCT
gujaf-412	222	1	the	the	DET
gujaf-412	222	2	findings	finding	NOUN
gujaf-412	222	3	reveal	reveal	VERB
gujaf-412	222	4	that	that	SCONJ
gujaf-412	222	5	the	the	DET
gujaf-412	222	6	federal	federal	ADJ
gujaf-412	222	7	government	government	NOUN
gujaf-412	222	8	of	of	ADP
gujaf-412	222	9	nigeria	nigeria	PROPN
gujaf-412	222	10	’s	’s	PART
gujaf-412	222	11	(	(	PUNCT
gujaf-412	222	12	fgn	fgn	PROPN
gujaf-412	222	13	)	)	PUNCT
gujaf-412	222	14	bond	bond	NOUN
gujaf-412	222	15	is	be	AUX
gujaf-412	222	16	statistically	statistically	ADV
gujaf-412	222	17	significant	significant	ADJ
gujaf-412	222	18	and	and	CCONJ
gujaf-412	222	19	positive	positive	ADJ
gujaf-412	222	20	in	in	ADP
gujaf-412	222	21	influencing	influence	VERB
gujaf-412	222	22	nigeria	nigeria	PROPN
gujaf-412	222	23	’s	’s	PART
gujaf-412	222	24	capital	capital	NOUN
gujaf-412	222	25	market	market	NOUN
gujaf-412	222	26	growth	growth	NOUN
gujaf-412	222	27	.	.	PUNCT
gujaf-412	223	1	osakwe	osakwe	PROPN
gujaf-412	223	2	et	et	PROPN
gujaf-412	223	3	al	al	PROPN
gujaf-412	223	4	.	.	PROPN
gujaf-412	224	1	(	(	PUNCT
gujaf-412	224	2	2020	2020	NUM
gujaf-412	224	3	)	)	PUNCT
gujaf-412	224	4	carried	carry	VERB
gujaf-412	224	5	out	out	ADP
gujaf-412	224	6	a	a	DET
gujaf-412	224	7	relative	relative	ADJ
gujaf-412	224	8	study	study	NOUN
gujaf-412	224	9	between	between	ADP
gujaf-412	224	10	nigeria	nigeria	PROPN
gujaf-412	224	11	and	and	CCONJ
gujaf-412	224	12	south	south	PROPN
gujaf-412	224	13	africa	africa	PROPN
gujaf-412	224	14	with	with	ADP
gujaf-412	224	15	an	an	DET
gujaf-412	224	16	objective	objective	NOUN
gujaf-412	224	17	to	to	PART
gujaf-412	224	18	relatively	relatively	ADV
gujaf-412	224	19	evaluate	evaluate	VERB
gujaf-412	224	20	the	the	DET
gujaf-412	224	21	role	role	NOUN
gujaf-412	224	22	of	of	ADP
gujaf-412	224	23	the	the	DET
gujaf-412	224	24	capital	capital	NOUN
gujaf-412	224	25	market	market	NOUN
gujaf-412	224	26	on	on	ADP
gujaf-412	224	27	the	the	DET
gujaf-412	224	28	economic	economic	ADJ
gujaf-412	224	29	growth	growth	NOUN
gujaf-412	224	30	of	of	ADP
gujaf-412	224	31	both	both	PRON
gujaf-412	224	32	nigeria	nigeria	PROPN
gujaf-412	224	33	and	and	CCONJ
gujaf-412	224	34	south	south	PROPN
gujaf-412	224	35	africa	africa	PROPN
gujaf-412	224	36	from	from	ADP
gujaf-412	224	37	2000	2000	NUM
gujaf-412	224	38	to	to	ADP
gujaf-412	224	39	2018	2018	NUM
gujaf-412	224	40	using	use	VERB
gujaf-412	224	41	yearly	yearly	ADJ
gujaf-412	224	42	time	time	NOUN
gujaf-412	224	43	-	-	PUNCT
gujaf-412	224	44	series	series	NOUN
gujaf-412	224	45	information	information	NOUN
gujaf-412	224	46	.	.	PUNCT
gujaf-412	225	1	the	the	DET
gujaf-412	225	2	dependent	dependent	ADJ
gujaf-412	225	3	variable	variable	NOUN
gujaf-412	225	4	was	be	AUX
gujaf-412	225	5	measured	measure	VERB
gujaf-412	225	6	using	use	VERB
gujaf-412	225	7	gdp	gdp	NOUN
gujaf-412	225	8	,	,	PUNCT
gujaf-412	225	9	while	while	SCONJ
gujaf-412	225	10	the	the	DET
gujaf-412	225	11	predictor	predictor	NOUN
gujaf-412	225	12	variable	variable	NOUN
gujaf-412	225	13	was	be	AUX
gujaf-412	225	14	measured	measure	VERB
gujaf-412	225	15	with	with	ADP
gujaf-412	225	16	gusau	gusau	ADJ
gujaf-412	225	17	journal	journal	NOUN
gujaf-412	225	18	of	of	ADP
gujaf-412	225	19	accounting	accounting	NOUN
gujaf-412	225	20	and	and	CCONJ
gujaf-412	225	21	finance	finance	NOUN
gujaf-412	225	22	,	,	PUNCT
gujaf-412	225	23	vol.6	vol.6	PROPN
gujaf-412	225	24	,	,	PUNCT
gujaf-412	225	25	issue	issue	NOUN
gujaf-412	225	26	2	2	NUM
gujaf-412	225	27	,	,	PUNCT
gujaf-412	225	28	april	april	PROPN
gujaf-412	225	29	,	,	PUNCT
gujaf-412	225	30	2025	2025	NUM
gujaf-412	225	31	7	7	NUM
gujaf-412	225	32	stock	stock	NOUN
gujaf-412	225	33	market	market	NOUN
gujaf-412	225	34	capitalisation	capitalisation	NOUN
gujaf-412	225	35	.	.	PUNCT
gujaf-412	226	1	the	the	DET
gujaf-412	226	2	data	datum	NOUN
gujaf-412	226	3	was	be	AUX
gujaf-412	226	4	analysed	analyse	VERB
gujaf-412	226	5	using	use	VERB
gujaf-412	226	6	ordinary	ordinary	ADJ
gujaf-412	226	7	least	least	ADJ
gujaf-412	226	8	squares	square	NOUN
gujaf-412	226	9	(	(	PUNCT
gujaf-412	226	10	ols	ol	NOUN
gujaf-412	226	11	)	)	PUNCT
gujaf-412	226	12	regression	regression	NOUN
gujaf-412	226	13	and	and	CCONJ
gujaf-412	226	14	results	result	NOUN
gujaf-412	226	15	showed	show	VERB
gujaf-412	226	16	there	there	PRON
gujaf-412	226	17	is	be	VERB
gujaf-412	226	18	a	a	DET
gujaf-412	226	19	positive	positive	ADJ
gujaf-412	226	20	relationship	relationship	NOUN
gujaf-412	226	21	between	between	ADP
gujaf-412	226	22	market	market	NOUN
gujaf-412	226	23	capitalisation	capitalisation	NOUN
gujaf-412	226	24	and	and	CCONJ
gujaf-412	226	25	economic	economic	ADJ
gujaf-412	226	26	progression	progression	NOUN
gujaf-412	226	27	for	for	ADP
gujaf-412	226	28	south	south	PROPN
gujaf-412	226	29	africa	africa	PROPN
gujaf-412	226	30	but	but	CCONJ
gujaf-412	226	31	insignificant	insignificant	ADJ
gujaf-412	226	32	for	for	ADP
gujaf-412	226	33	nigeria	nigeria	PROPN
gujaf-412	226	34	.	.	PUNCT
gujaf-412	227	1	olaniyan	olaniyan	PROPN
gujaf-412	227	2	and	and	CCONJ
gujaf-412	227	3	ekundayo	ekundayo	PROPN
gujaf-412	227	4	(	(	PUNCT
gujaf-412	227	5	2019	2019	NUM
gujaf-412	227	6	)	)	PUNCT
gujaf-412	227	7	revisited	revisit	VERB
gujaf-412	227	8	the	the	DET
gujaf-412	227	9	effects	effect	NOUN
gujaf-412	227	10	of	of	ADP
gujaf-412	227	11	government	government	NOUN
gujaf-412	227	12	bonds	bond	NOUN
gujaf-412	227	13	on	on	ADP
gujaf-412	227	14	the	the	DET
gujaf-412	227	15	growth	growth	NOUN
gujaf-412	227	16	of	of	ADP
gujaf-412	227	17	the	the	DET
gujaf-412	227	18	nigerian	nigerian	ADJ
gujaf-412	227	19	capital	capital	NOUN
gujaf-412	227	20	market	market	NOUN
gujaf-412	227	21	.	.	PUNCT
gujaf-412	228	1	utilizing	utilize	VERB
gujaf-412	228	2	time	time	NOUN
gujaf-412	228	3	-	-	PUNCT
gujaf-412	228	4	series	series	NOUN
gujaf-412	228	5	data	datum	NOUN
gujaf-412	228	6	obtained	obtain	VERB
gujaf-412	228	7	from	from	ADP
gujaf-412	228	8	the	the	DET
gujaf-412	228	9	nigeria	nigeria	PROPN
gujaf-412	228	10	stock	stock	PROPN
gujaf-412	228	11	exchange	exchange	PROPN
gujaf-412	228	12	(	(	PUNCT
gujaf-412	228	13	nse	nse	NOUN
gujaf-412	228	14	)	)	PUNCT
gujaf-412	228	15	annual	annual	ADJ
gujaf-412	228	16	reports	report	NOUN
gujaf-412	228	17	for	for	ADP
gujaf-412	228	18	the	the	DET
gujaf-412	228	19	period	period	NOUN
gujaf-412	228	20	from	from	ADP
gujaf-412	228	21	2010	2010	NUM
gujaf-412	228	22	to	to	ADP
gujaf-412	228	23	2017	2017	NUM
gujaf-412	228	24	,	,	PUNCT
gujaf-412	228	25	this	this	DET
gujaf-412	228	26	study	study	NOUN
gujaf-412	228	27	through	through	ADP
gujaf-412	228	28	the	the	DET
gujaf-412	228	29	generalized	generalized	ADJ
gujaf-412	228	30	method	method	NOUN
gujaf-412	228	31	of	of	ADP
gujaf-412	228	32	moments	moment	NOUN
gujaf-412	228	33	(	(	PUNCT
gujaf-412	228	34	gmm	gmm	NOUN
gujaf-412	228	35	)	)	PUNCT
gujaf-412	228	36	regression	regression	NOUN
gujaf-412	228	37	estimator	estimator	NOUN
gujaf-412	228	38	found	find	VERB
gujaf-412	228	39	that	that	SCONJ
gujaf-412	228	40	the	the	DET
gujaf-412	228	41	value	value	NOUN
gujaf-412	228	42	and	and	CCONJ
gujaf-412	228	43	the	the	DET
gujaf-412	228	44	number	number	NOUN
gujaf-412	228	45	of	of	ADP
gujaf-412	228	46	listed	list	VERB
gujaf-412	228	47	government	government	NOUN
gujaf-412	228	48	bonds	bond	NOUN
gujaf-412	228	49	’	'	PUNCT
gujaf-412	228	50	positively	positively	ADV
gujaf-412	228	51	and	and	CCONJ
gujaf-412	228	52	significantly	significantly	ADV
gujaf-412	228	53	affect	affect	VERB
gujaf-412	228	54	capital	capital	NOUN
gujaf-412	228	55	market	market	NOUN
gujaf-412	228	56	growth	growth	NOUN
gujaf-412	228	57	in	in	ADP
gujaf-412	228	58	nigeria	nigeria	PROPN
gujaf-412	228	59	.	.	PUNCT
gujaf-412	229	1	furthermore	furthermore	ADV
gujaf-412	229	2	,	,	PUNCT
gujaf-412	229	3	low	low	ADJ
gujaf-412	229	4	capitalization	capitalization	NOUN
gujaf-412	229	5	of	of	ADP
gujaf-412	229	6	government	government	NOUN
gujaf-412	229	7	bonds	bond	NOUN
gujaf-412	229	8	negatively	negatively	ADV
gujaf-412	229	9	affects	affect	VERB
gujaf-412	229	10	the	the	DET
gujaf-412	229	11	growth	growth	NOUN
gujaf-412	229	12	of	of	ADP
gujaf-412	229	13	the	the	DET
gujaf-412	229	14	markets	market	NOUN
gujaf-412	229	15	.	.	PUNCT
gujaf-412	230	1	muharam	muharam	PROPN
gujaf-412	230	2	,	,	PUNCT
gujaf-412	230	3	et	et	PROPN
gujaf-412	230	4	al	al	PROPN
gujaf-412	230	5	,	,	PUNCT
gujaf-412	230	6	(	(	PUNCT
gujaf-412	230	7	2018	2018	NUM
gujaf-412	230	8	)	)	PUNCT
gujaf-412	230	9	examined	examine	VERB
gujaf-412	230	10	the	the	DET
gujaf-412	230	11	connection	connection	NOUN
gujaf-412	230	12	between	between	ADP
gujaf-412	230	13	bond	bond	NOUN
gujaf-412	230	14	market	market	NOUN
gujaf-412	230	15	enlargement	enlargement	NOUN
gujaf-412	230	16	,	,	PUNCT
gujaf-412	230	17	fiscal	fiscal	ADJ
gujaf-412	230	18	progression	progression	NOUN
gujaf-412	230	19	and	and	CCONJ
gujaf-412	230	20	overseas	overseas	ADJ
gujaf-412	230	21	asset	asset	NOUN
gujaf-412	230	22	in	in	ADP
gujaf-412	230	23	several	several	ADJ
gujaf-412	230	24	nations	nation	NOUN
gujaf-412	230	25	.	.	PUNCT
gujaf-412	231	1	the	the	DET
gujaf-412	231	2	central	central	ADJ
gujaf-412	231	3	focus	focus	NOUN
gujaf-412	231	4	of	of	ADP
gujaf-412	231	5	the	the	DET
gujaf-412	231	6	research	research	NOUN
gujaf-412	231	7	was	be	AUX
gujaf-412	231	8	the	the	DET
gujaf-412	231	9	sovereign	sovereign	ADJ
gujaf-412	231	10	bond	bond	NOUN
gujaf-412	231	11	.	.	PUNCT
gujaf-412	232	1	the	the	DET
gujaf-412	232	2	study	study	NOUN
gujaf-412	232	3	took	take	VERB
gujaf-412	232	4	samples	sample	NOUN
gujaf-412	232	5	from	from	ADP
gujaf-412	232	6	some	some	DET
gujaf-412	232	7	developing	develop	VERB
gujaf-412	232	8	countries	country	NOUN
gujaf-412	232	9	in	in	ADP
gujaf-412	232	10	asia	asia	PROPN
gujaf-412	232	11	,	,	PUNCT
gujaf-412	232	12	america	america	PROPN
gujaf-412	232	13	,	,	PUNCT
gujaf-412	232	14	europe	europe	PROPN
gujaf-412	232	15	,	,	PUNCT
gujaf-412	232	16	and	and	CCONJ
gujaf-412	232	17	africa	africa	PROPN
gujaf-412	232	18	from	from	ADP
gujaf-412	232	19	2004–2015	2004–2015	NUM
gujaf-412	232	20	.	.	PUNCT
gujaf-412	233	1	the	the	DET
gujaf-412	233	2	econometric	econometric	ADJ
gujaf-412	233	3	tools	tool	NOUN
gujaf-412	233	4	applied	apply	VERB
gujaf-412	233	5	were	be	AUX
gujaf-412	233	6	vector	vector	NOUN
gujaf-412	233	7	autoregressive	autoregressive	ADJ
gujaf-412	233	8	,	,	PUNCT
gujaf-412	233	9	vector	vector	NOUN
gujaf-412	233	10	error	error	NOUN
gujaf-412	233	11	correction	correction	NOUN
gujaf-412	233	12	model	model	NOUN
gujaf-412	233	13	and	and	CCONJ
gujaf-412	233	14	granger	granger	PROPN
gujaf-412	233	15	causality	causality	PROPN
gujaf-412	233	16	.	.	PUNCT
gujaf-412	234	1	the	the	DET
gujaf-412	234	2	outcome	outcome	NOUN
gujaf-412	234	3	revealed	reveal	VERB
gujaf-412	234	4	that	that	SCONJ
gujaf-412	234	5	there	there	PRON
gujaf-412	234	6	were	be	VERB
gujaf-412	234	7	short	short	ADJ
gujaf-412	234	8	-	-	PUNCT
gujaf-412	234	9	run	run	VERB
gujaf-412	234	10	and	and	CCONJ
gujaf-412	234	11	long	long	ADV
gujaf-412	234	12	-	-	PUNCT
gujaf-412	234	13	run	run	VERB
gujaf-412	234	14	co	co	NOUN
gujaf-412	234	15	-	-	NOUN
gujaf-412	234	16	integration	integration	NOUN
gujaf-412	234	17	in	in	ADP
gujaf-412	234	18	each	each	DET
gujaf-412	234	19	sample	sample	NOUN
gujaf-412	234	20	.	.	PUNCT
gujaf-412	235	1	the	the	DET
gujaf-412	235	2	study	study	NOUN
gujaf-412	235	3	also	also	ADV
gujaf-412	235	4	found	find	VERB
gujaf-412	235	5	no	no	DET
gujaf-412	235	6	basis	basis	NOUN
gujaf-412	235	7	in	in	ADP
gujaf-412	235	8	all	all	DET
gujaf-412	235	9	countries	country	NOUN
gujaf-412	235	10	sampled	sample	VERB
gujaf-412	235	11	.	.	PUNCT
gujaf-412	236	1	in	in	ADP
gujaf-412	236	2	addition	addition	NOUN
gujaf-412	236	3	,	,	PUNCT
gujaf-412	236	4	a	a	DET
gujaf-412	236	5	univariate	univariate	ADJ
gujaf-412	236	6	correlation	correlation	NOUN
gujaf-412	236	7	was	be	AUX
gujaf-412	236	8	found	find	VERB
gujaf-412	236	9	in	in	ADP
gujaf-412	236	10	indonesia	indonesia	PROPN
gujaf-412	236	11	,	,	PUNCT
gujaf-412	236	12	thailand	thailand	PROPN
gujaf-412	236	13	,	,	PUNCT
gujaf-412	236	14	and	and	CCONJ
gujaf-412	236	15	mexico	mexico	PROPN
gujaf-412	236	16	.	.	PUNCT
gujaf-412	237	1	khalid	khalid	PROPN
gujaf-412	237	2	and	and	CCONJ
gujaf-412	237	3	rajaguru	rajaguru	PROPN
gujaf-412	237	4	(	(	PUNCT
gujaf-412	237	5	2018	2018	NUM
gujaf-412	237	6	)	)	PUNCT
gujaf-412	237	7	investigated	investigate	VERB
gujaf-412	237	8	the	the	DET
gujaf-412	237	9	determinants	determinant	NOUN
gujaf-412	237	10	of	of	ADP
gujaf-412	237	11	the	the	DET
gujaf-412	237	12	size	size	NOUN
gujaf-412	237	13	of	of	ADP
gujaf-412	237	14	the	the	DET
gujaf-412	237	15	domestic	domestic	ADJ
gujaf-412	237	16	bond	bond	NOUN
gujaf-412	237	17	market	market	NOUN
gujaf-412	237	18	for	for	ADP
gujaf-412	237	19	a	a	DET
gujaf-412	237	20	sample	sample	NOUN
gujaf-412	237	21	of	of	ADP
gujaf-412	237	22	47	47	NUM
gujaf-412	237	23	countries	country	NOUN
gujaf-412	237	24	over	over	ADP
gujaf-412	237	25	the	the	DET
gujaf-412	237	26	period	period	NOUN
gujaf-412	237	27	1998	1998	NUM
gujaf-412	237	28	-	-	SYM
gujaf-412	237	29	2013	2013	NUM
gujaf-412	237	30	.	.	PUNCT
gujaf-412	238	1	applying	apply	VERB
gujaf-412	238	2	the	the	DET
gujaf-412	238	3	generalised	generalise	VERB
gujaf-412	238	4	method	method	NOUN
gujaf-412	238	5	of	of	ADP
gujaf-412	238	6	moments	moment	NOUN
gujaf-412	238	7	(	(	PUNCT
gujaf-412	238	8	gmm	gmm	NOUN
gujaf-412	238	9	)	)	PUNCT
gujaf-412	238	10	and	and	CCONJ
gujaf-412	238	11	two	two	NUM
gujaf-412	238	12	-	-	PUNCT
gujaf-412	238	13	stage	stage	NOUN
gujaf-412	238	14	least	least	ADJ
gujaf-412	238	15	squares	square	NOUN
gujaf-412	238	16	(	(	PUNCT
gujaf-412	238	17	2sls	2sls	NOUN
gujaf-412	238	18	)	)	PUNCT
gujaf-412	238	19	estimators	estimator	NOUN
gujaf-412	238	20	,	,	PUNCT
gujaf-412	238	21	the	the	DET
gujaf-412	238	22	results	result	NOUN
gujaf-412	238	23	indicated	indicate	VERB
gujaf-412	238	24	that	that	SCONJ
gujaf-412	238	25	the	the	DET
gujaf-412	238	26	size	size	NOUN
gujaf-412	238	27	of	of	ADP
gujaf-412	238	28	the	the	DET
gujaf-412	238	29	economy	economy	NOUN
gujaf-412	238	30	,	,	PUNCT
gujaf-412	238	31	banking	banking	NOUN
gujaf-412	238	32	system	system	NOUN
gujaf-412	238	33	breadth	breadth	NOUN
gujaf-412	238	34	and	and	CCONJ
gujaf-412	238	35	depth	depth	NOUN
gujaf-412	238	36	,	,	PUNCT
gujaf-412	238	37	monetary	monetary	ADJ
gujaf-412	238	38	policy	policy	NOUN
gujaf-412	238	39	stance	stance	NOUN
gujaf-412	238	40	,	,	PUNCT
gujaf-412	238	41	the	the	DET
gujaf-412	238	42	degree	degree	NOUN
gujaf-412	238	43	of	of	ADP
gujaf-412	238	44	market	market	NOUN
gujaf-412	238	45	openness	openness	NOUN
gujaf-412	238	46	,	,	PUNCT
gujaf-412	238	47	level	level	NOUN
gujaf-412	238	48	of	of	ADP
gujaf-412	238	49	corruption	corruption	NOUN
gujaf-412	238	50	,	,	PUNCT
gujaf-412	238	51	degree	degree	NOUN
gujaf-412	238	52	of	of	ADP
gujaf-412	238	53	civil	civil	ADJ
gujaf-412	238	54	liberty	liberty	NOUN
gujaf-412	238	55	,	,	PUNCT
gujaf-412	238	56	and	and	CCONJ
gujaf-412	238	57	market	market	NOUN
gujaf-412	238	58	accessibility	accessibility	NOUN
gujaf-412	238	59	to	to	ADP
gujaf-412	238	60	investors	investor	NOUN
gujaf-412	238	61	all	all	PRON
gujaf-412	238	62	play	play	VERB
gujaf-412	238	63	a	a	DET
gujaf-412	238	64	significant	significant	ADJ
gujaf-412	238	65	role	role	NOUN
gujaf-412	238	66	in	in	ADP
gujaf-412	238	67	determining	determine	VERB
gujaf-412	238	68	the	the	DET
gujaf-412	238	69	size	size	NOUN
gujaf-412	238	70	of	of	ADP
gujaf-412	238	71	the	the	DET
gujaf-412	238	72	domestic	domestic	ADJ
gujaf-412	238	73	bond	bond	NOUN
gujaf-412	238	74	market	market	NOUN
gujaf-412	238	75	.	.	PUNCT
gujaf-412	239	1	harjum	harjum	NOUN
gujaf-412	239	2	(	(	PUNCT
gujaf-412	239	3	2018	2018	NUM
gujaf-412	239	4	)	)	PUNCT
gujaf-412	239	5	bond	bond	NOUN
gujaf-412	239	6	market	market	NOUN
gujaf-412	239	7	development	development	NOUN
gujaf-412	239	8	,	,	PUNCT
gujaf-412	239	9	economic	economic	ADJ
gujaf-412	239	10	growth	growth	NOUN
gujaf-412	239	11	,	,	PUNCT
gujaf-412	239	12	and	and	CCONJ
gujaf-412	239	13	the	the	DET
gujaf-412	239	14	role	role	NOUN
gujaf-412	239	15	of	of	ADP
gujaf-412	239	16	foreign	foreign	ADJ
gujaf-412	239	17	investment	investment	NOUN
gujaf-412	239	18	,	,	PUNCT
gujaf-412	239	19	the	the	DET
gujaf-412	239	20	object	object	NOUN
gujaf-412	239	21	of	of	ADP
gujaf-412	239	22	the	the	DET
gujaf-412	239	23	research	research	NOUN
gujaf-412	239	24	was	be	AUX
gujaf-412	239	25	sovereign	sovereign	ADJ
gujaf-412	239	26	bond	bond	NOUN
gujaf-412	239	27	with	with	ADP
gujaf-412	239	28	a	a	DET
gujaf-412	239	29	sample	sample	NOUN
gujaf-412	239	30	of	of	ADP
gujaf-412	239	31	some	some	DET
gujaf-412	239	32	developing	develop	VERB
gujaf-412	239	33	countries	country	NOUN
gujaf-412	239	34	in	in	ADP
gujaf-412	239	35	asia	asia	PROPN
gujaf-412	239	36	,	,	PUNCT
gujaf-412	239	37	america	america	PROPN
gujaf-412	239	38	,	,	PUNCT
gujaf-412	239	39	europe	europe	PROPN
gujaf-412	239	40	,	,	PUNCT
gujaf-412	239	41	and	and	CCONJ
gujaf-412	239	42	africa	africa	PROPN
gujaf-412	239	43	from	from	ADP
gujaf-412	239	44	2004	2004	NUM
gujaf-412	239	45	to	to	ADP
gujaf-412	239	46	2015	2015	NUM
gujaf-412	239	47	.	.	PUNCT
gujaf-412	240	1	the	the	DET
gujaf-412	240	2	methods	method	NOUN
gujaf-412	240	3	used	use	VERB
gujaf-412	240	4	were	be	AUX
gujaf-412	240	5	vector	vector	NOUN
gujaf-412	240	6	autoregressive	autoregressive	ADJ
gujaf-412	240	7	(	(	PUNCT
gujaf-412	240	8	var	var	NOUN
gujaf-412	240	9	)	)	PUNCT
gujaf-412	240	10	,	,	PUNCT
gujaf-412	240	11	vector	vector	NOUN
gujaf-412	240	12	error	error	NOUN
gujaf-412	240	13	correction	correction	NOUN
gujaf-412	240	14	model	model	NOUN
gujaf-412	240	15	(	(	PUNCT
gujaf-412	240	16	vecm	vecm	NOUN
gujaf-412	240	17	)	)	PUNCT
gujaf-412	240	18	,	,	PUNCT
gujaf-412	240	19	and	and	CCONJ
gujaf-412	240	20	granger	granger	PROPN
gujaf-412	240	21	causality	causality	PROPN
gujaf-412	240	22	.	.	PUNCT
gujaf-412	241	1	the	the	DET
gujaf-412	241	2	result	result	NOUN
gujaf-412	241	3	showed	show	VERB
gujaf-412	241	4	that	that	SCONJ
gujaf-412	241	5	there	there	PRON
gujaf-412	241	6	are	be	VERB
gujaf-412	241	7	shortand	shortand	NOUN
gujaf-412	241	8	long	long	ADV
gujaf-412	241	9	-	-	PUNCT
gujaf-412	241	10	run	run	VERB
gujaf-412	241	11	co	co	NOUN
gujaf-412	241	12	-	-	NOUN
gujaf-412	241	13	integrations	integration	NOUN
gujaf-412	241	14	in	in	ADP
gujaf-412	241	15	each	each	DET
gujaf-412	241	16	sample	sample	NOUN
gujaf-412	241	17	.	.	PUNCT
gujaf-412	242	1	the	the	DET
gujaf-412	242	2	empirical	empirical	ADJ
gujaf-412	242	3	review	review	NOUN
gujaf-412	242	4	of	of	ADP
gujaf-412	242	5	literatures	literature	NOUN
gujaf-412	242	6	indicated	indicate	VERB
gujaf-412	242	7	that	that	SCONJ
gujaf-412	242	8	studies	study	NOUN
gujaf-412	242	9	in	in	ADP
gujaf-412	242	10	this	this	DET
gujaf-412	242	11	area	area	NOUN
gujaf-412	242	12	have	have	AUX
gujaf-412	242	13	been	be	AUX
gujaf-412	242	14	carried	carry	VERB
gujaf-412	242	15	out	out	ADP
gujaf-412	242	16	using	use	VERB
gujaf-412	242	17	daily	daily	ADV
gujaf-412	242	18	,	,	PUNCT
gujaf-412	242	19	monthly	monthly	ADJ
gujaf-412	242	20	,	,	PUNCT
gujaf-412	242	21	quarterly	quarterly	ADJ
gujaf-412	242	22	and	and	CCONJ
gujaf-412	242	23	semi	semi	ADJ
gujaf-412	242	24	-	-	ADJ
gujaf-412	242	25	annually	annually	ADV
gujaf-412	242	26	time	time	NOUN
gujaf-412	242	27	series	series	PROPN
gujaf-412	242	28	data	data	PROPN
gujaf-412	242	29	,	,	PUNCT
gujaf-412	242	30	different	different	ADJ
gujaf-412	242	31	combinations	combination	NOUN
gujaf-412	242	32	of	of	ADP
gujaf-412	242	33	independent	independent	ADJ
gujaf-412	242	34	variables	variable	NOUN
gujaf-412	242	35	,	,	PUNCT
gujaf-412	242	36	different	different	ADJ
gujaf-412	242	37	economies	economy	NOUN
gujaf-412	242	38	,	,	PUNCT
gujaf-412	242	39	time	time	NOUN
gujaf-412	242	40	frames	frame	NOUN
gujaf-412	242	41	or	or	CCONJ
gujaf-412	242	42	scope	scope	NOUN
gujaf-412	242	43	,	,	PUNCT
gujaf-412	242	44	and	and	CCONJ
gujaf-412	242	45	methods	method	NOUN
gujaf-412	242	46	of	of	ADP
gujaf-412	242	47	data	datum	NOUN
gujaf-412	242	48	analysis	analysis	NOUN
gujaf-412	242	49	.	.	PUNCT
gujaf-412	243	1	therefore	therefore	ADV
gujaf-412	243	2	,	,	PUNCT
gujaf-412	243	3	this	this	DET
gujaf-412	243	4	study	study	NOUN
gujaf-412	243	5	used	use	VERB
gujaf-412	243	6	annual	annual	ADJ
gujaf-412	243	7	time	time	NOUN
gujaf-412	243	8	series	series	PROPN
gujaf-412	243	9	data	data	PROPN
gujaf-412	243	10	,	,	PUNCT
gujaf-412	243	11	a	a	DET
gujaf-412	243	12	different	different	ADJ
gujaf-412	243	13	sequence	sequence	NOUN
gujaf-412	243	14	of	of	ADP
gujaf-412	243	15	independent	independent	ADJ
gujaf-412	243	16	variables	variable	NOUN
gujaf-412	243	17	in	in	ADP
gujaf-412	243	18	nigeria	nigeria	PROPN
gujaf-412	243	19	from	from	ADP
gujaf-412	243	20	2014	2014	NUM
gujaf-412	243	21	to	to	ADP
gujaf-412	243	22	2023	2023	NUM
gujaf-412	243	23	to	to	PART
gujaf-412	243	24	assess	assess	VERB
gujaf-412	243	25	the	the	DET
gujaf-412	243	26	influence	influence	NOUN
gujaf-412	243	27	of	of	ADP
gujaf-412	243	28	government	government	NOUN
gujaf-412	243	29	bond	bond	NOUN
gujaf-412	243	30	on	on	ADP
gujaf-412	243	31	capital	capital	NOUN
gujaf-412	243	32	market	market	NOUN
gujaf-412	243	33	performance	performance	NOUN
gujaf-412	243	34	in	in	ADP
gujaf-412	243	35	nigeria	nigeria	PROPN
gujaf-412	243	36	using	use	VERB
gujaf-412	243	37	ordinary	ordinary	ADJ
gujaf-412	243	38	least	least	ADJ
gujaf-412	243	39	squares	square	NOUN
gujaf-412	243	40	for	for	ADP
gujaf-412	243	41	more	more	ADV
gujaf-412	243	42	accurate	accurate	ADJ
gujaf-412	243	43	results	result	NOUN
gujaf-412	243	44	.	.	PUNCT
gujaf-412	244	1	theoretical	theoretical	ADJ
gujaf-412	244	2	framework	framework	NOUN
gujaf-412	244	3	this	this	DET
gujaf-412	244	4	study	study	NOUN
gujaf-412	244	5	is	be	AUX
gujaf-412	244	6	theoretically	theoretically	ADV
gujaf-412	244	7	anchored	anchor	VERB
gujaf-412	244	8	on	on	ADP
gujaf-412	244	9	modern	modern	ADJ
gujaf-412	244	10	portfolio	portfolio	NOUN
gujaf-412	244	11	theory	theory	NOUN
gujaf-412	244	12	.	.	PUNCT
gujaf-412	245	1	modern	modern	ADJ
gujaf-412	245	2	portfolio	portfolio	NOUN
gujaf-412	245	3	theory	theory	NOUN
gujaf-412	245	4	was	be	AUX
gujaf-412	245	5	propounded	propound	VERB
gujaf-412	245	6	by	by	ADP
gujaf-412	245	7	markowitz	markowitz	PROPN
gujaf-412	245	8	in	in	ADP
gujaf-412	245	9	(	(	PUNCT
gujaf-412	245	10	1952	1952	NUM
gujaf-412	245	11	)	)	PUNCT
gujaf-412	245	12	.	.	PUNCT
gujaf-412	246	1	modern	modern	ADJ
gujaf-412	246	2	portfolio	portfolio	NOUN
gujaf-412	246	3	theory	theory	NOUN
gujaf-412	246	4	emphasizes	emphasize	VERB
gujaf-412	246	5	investors	investor	NOUN
gujaf-412	246	6	’	'	PUNCT
gujaf-412	246	7	need	need	VERB
gujaf-412	246	8	to	to	PART
gujaf-412	246	9	create	create	VERB
gujaf-412	246	10	a	a	DET
gujaf-412	246	11	portfolio	portfolio	NOUN
gujaf-412	246	12	of	of	ADP
gujaf-412	246	13	investments	investment	NOUN
gujaf-412	246	14	that	that	PRON
gujaf-412	246	15	gives	give	VERB
gujaf-412	246	16	them	they	PRON
gujaf-412	246	17	an	an	DET
gujaf-412	246	18	optimum	optimum	ADJ
gujaf-412	246	19	equilibrium	equilibrium	NOUN
gujaf-412	246	20	between	between	ADP
gujaf-412	246	21	return	return	NOUN
gujaf-412	246	22	and	and	CCONJ
gujaf-412	246	23	investment	investment	NOUN
gujaf-412	246	24	risk	risk	NOUN
gujaf-412	246	25	.	.	PUNCT
gujaf-412	247	1	an	an	DET
gujaf-412	247	2	investor	investor	NOUN
gujaf-412	247	3	can	can	AUX
gujaf-412	247	4	decrease	decrease	VERB
gujaf-412	247	5	the	the	DET
gujaf-412	247	6	investment	investment	NOUN
gujaf-412	247	7	catastrophe	catastrophe	NOUN
gujaf-412	247	8	by	by	ADP
gujaf-412	247	9	varying	vary	VERB
gujaf-412	247	10	his	his	PRON
gujaf-412	247	11	/	/	SYM
gujaf-412	247	12	her	her	PRON
gujaf-412	247	13	gusau	gusau	ADJ
gujaf-412	247	14	journal	journal	NOUN
gujaf-412	247	15	of	of	ADP
gujaf-412	247	16	accounting	accounting	NOUN
gujaf-412	247	17	and	and	CCONJ
gujaf-412	247	18	finance	finance	NOUN
gujaf-412	247	19	,	,	PUNCT
gujaf-412	247	20	vol.6	vol.6	PROPN
gujaf-412	247	21	,	,	PUNCT
gujaf-412	247	22	issue	issue	NOUN
gujaf-412	247	23	2	2	NUM
gujaf-412	247	24	,	,	PUNCT
gujaf-412	247	25	april	april	PROPN
gujaf-412	247	26	,	,	PUNCT
gujaf-412	247	27	2025	2025	NUM
gujaf-412	247	28	8	8	NUM
gujaf-412	247	29	investments	investment	NOUN
gujaf-412	247	30	and	and	CCONJ
gujaf-412	247	31	holding	hold	VERB
gujaf-412	247	32	a	a	DET
gujaf-412	247	33	portfolio	portfolio	NOUN
gujaf-412	247	34	of	of	ADP
gujaf-412	247	35	diverse	diverse	ADJ
gujaf-412	247	36	assets	asset	NOUN
gujaf-412	247	37	.	.	PUNCT
gujaf-412	248	1	therefore	therefore	ADV
gujaf-412	248	2	,	,	PUNCT
gujaf-412	248	3	having	have	VERB
gujaf-412	248	4	a	a	DET
gujaf-412	248	5	portfolio	portfolio	NOUN
gujaf-412	248	6	of	of	ADP
gujaf-412	248	7	various	various	ADJ
gujaf-412	248	8	investments	investment	NOUN
gujaf-412	248	9	can	can	AUX
gujaf-412	248	10	reduce	reduce	VERB
gujaf-412	248	11	investment	investment	NOUN
gujaf-412	248	12	perils	peril	NOUN
gujaf-412	248	13	because	because	SCONJ
gujaf-412	248	14	some	some	DET
gujaf-412	248	15	investments	investment	NOUN
gujaf-412	248	16	can	can	AUX
gujaf-412	248	17	produce	produce	VERB
gujaf-412	248	18	lower	low	ADJ
gujaf-412	248	19	returns	return	NOUN
gujaf-412	248	20	than	than	SCONJ
gujaf-412	248	21	estimated	estimate	VERB
gujaf-412	248	22	.	.	PUNCT
gujaf-412	249	1	in	in	ADP
gujaf-412	249	2	comparison	comparison	NOUN
gujaf-412	249	3	,	,	PUNCT
gujaf-412	249	4	others	other	NOUN
gujaf-412	249	5	can	can	AUX
gujaf-412	249	6	make	make	VERB
gujaf-412	249	7	higher	high	ADJ
gujaf-412	249	8	returns	return	NOUN
gujaf-412	249	9	than	than	SCONJ
gujaf-412	249	10	anticipated	anticipate	VERB
gujaf-412	249	11	.	.	PUNCT
gujaf-412	250	1	thus	thus	ADV
gujaf-412	250	2	,	,	PUNCT
gujaf-412	250	3	an	an	DET
gujaf-412	250	4	investor	investor	NOUN
gujaf-412	250	5	who	who	PRON
gujaf-412	250	6	mixes	mix	VERB
gujaf-412	250	7	his	his	PRON
gujaf-412	250	8	/	/	SYM
gujaf-412	250	9	her	her	PRON
gujaf-412	250	10	investments	investment	NOUN
gujaf-412	250	11	with	with	ADP
gujaf-412	250	12	corporate	corporate	ADJ
gujaf-412	250	13	stock	stock	NOUN
gujaf-412	250	14	,	,	PUNCT
gujaf-412	250	15	bonds	bond	NOUN
gujaf-412	250	16	and	and	CCONJ
gujaf-412	250	17	government	government	NOUN
gujaf-412	250	18	securities	security	NOUN
gujaf-412	250	19	is	be	AUX
gujaf-412	250	20	considered	consider	VERB
gujaf-412	250	21	a	a	DET
gujaf-412	250	22	wise	wise	ADJ
gujaf-412	250	23	pool	pool	NOUN
gujaf-412	250	24	or	or	CCONJ
gujaf-412	250	25	risk	risk	NOUN
gujaf-412	250	26	-	-	PUNCT
gujaf-412	250	27	taker	taker	NOUN
gujaf-412	250	28	.	.	PUNCT
gujaf-412	251	1	portfolio	portfolio	NOUN
gujaf-412	251	2	theory	theory	NOUN
gujaf-412	251	3	upholds	uphold	VERB
gujaf-412	251	4	the	the	DET
gujaf-412	251	5	smart	smart	ADJ
gujaf-412	251	6	saying	saying	NOUN
gujaf-412	251	7	that	that	SCONJ
gujaf-412	251	8	‘	'	PUNCT
gujaf-412	251	9	one	one	PRON
gujaf-412	251	10	should	should	AUX
gujaf-412	251	11	not	not	PART
gujaf-412	251	12	pack	pack	VERB
gujaf-412	251	13	his	his	PRON
gujaf-412	251	14	eggs	egg	NOUN
gujaf-412	251	15	in	in	ADP
gujaf-412	251	16	one	one	NUM
gujaf-412	251	17	basket	basket	NOUN
gujaf-412	251	18	’	'	PUNCT
gujaf-412	251	19	.	.	PUNCT
gujaf-412	252	1	that	that	PRON
gujaf-412	252	2	is	be	AUX
gujaf-412	252	3	,	,	PUNCT
gujaf-412	252	4	when	when	SCONJ
gujaf-412	252	5	someone	someone	PRON
gujaf-412	252	6	invests	invest	VERB
gujaf-412	252	7	in	in	ADP
gujaf-412	252	8	companies	company	NOUN
gujaf-412	252	9	’	'	PUNCT
gujaf-412	252	10	stocks	stock	NOUN
gujaf-412	252	11	,	,	PUNCT
gujaf-412	252	12	it	it	PRON
gujaf-412	252	13	will	will	AUX
gujaf-412	252	14	be	be	AUX
gujaf-412	252	15	wise	wise	ADJ
gujaf-412	252	16	if	if	SCONJ
gujaf-412	252	17	the	the	DET
gujaf-412	252	18	person	person	NOUN
gujaf-412	252	19	also	also	ADV
gujaf-412	252	20	invests	invest	VERB
gujaf-412	252	21	in	in	ADP
gujaf-412	252	22	government	government	NOUN
gujaf-412	252	23	bonds	bond	NOUN
gujaf-412	252	24	.	.	PUNCT
gujaf-412	253	1	the	the	DET
gujaf-412	253	2	mix	mix	NOUN
gujaf-412	253	3	of	of	ADP
gujaf-412	253	4	technology	technology	NOUN
gujaf-412	253	5	in	in	ADP
gujaf-412	253	6	investment	investment	NOUN
gujaf-412	253	7	generates	generate	VERB
gujaf-412	253	8	better	well	ADJ
gujaf-412	253	9	returns	return	NOUN
gujaf-412	253	10	in	in	ADP
gujaf-412	253	11	the	the	DET
gujaf-412	253	12	long	long	ADJ
gujaf-412	253	13	run	run	NOUN
gujaf-412	253	14	.	.	PUNCT
gujaf-412	254	1	in	in	ADP
gujaf-412	254	2	other	other	ADJ
gujaf-412	254	3	words	word	NOUN
gujaf-412	254	4	,	,	PUNCT
gujaf-412	254	5	portfolios	portfolio	NOUN
gujaf-412	254	6	are	be	AUX
gujaf-412	254	7	useful	useful	ADJ
gujaf-412	254	8	for	for	ADP
gujaf-412	254	9	an	an	DET
gujaf-412	254	10	optimal	optimal	ADJ
gujaf-412	254	11	combination	combination	NOUN
gujaf-412	254	12	of	of	ADP
gujaf-412	254	13	risk	risk	NOUN
gujaf-412	254	14	and	and	CCONJ
gujaf-412	254	15	returns	return	NOUN
gujaf-412	254	16	.	.	PUNCT
gujaf-412	255	1	by	by	ADP
gujaf-412	255	2	implication	implication	NOUN
gujaf-412	255	3	,	,	PUNCT
gujaf-412	255	4	the	the	DET
gujaf-412	255	5	return	return	NOUN
gujaf-412	255	6	anticipated	anticipate	VERB
gujaf-412	255	7	by	by	ADP
gujaf-412	255	8	an	an	DET
gujaf-412	255	9	investor	investor	NOUN
gujaf-412	255	10	is	be	AUX
gujaf-412	255	11	not	not	PART
gujaf-412	255	12	a	a	DET
gujaf-412	255	13	function	function	NOUN
gujaf-412	255	14	of	of	ADP
gujaf-412	255	15	the	the	DET
gujaf-412	255	16	risk	risk	NOUN
gujaf-412	255	17	of	of	ADP
gujaf-412	255	18	a	a	DET
gujaf-412	255	19	particular	particular	ADJ
gujaf-412	255	20	stock	stock	NOUN
gujaf-412	255	21	since	since	SCONJ
gujaf-412	255	22	it	it	PRON
gujaf-412	255	23	is	be	AUX
gujaf-412	255	24	possible	possible	ADJ
gujaf-412	255	25	to	to	PART
gujaf-412	255	26	spread	spread	VERB
gujaf-412	255	27	an	an	DET
gujaf-412	255	28	aspect	aspect	NOUN
gujaf-412	255	29	of	of	ADP
gujaf-412	255	30	that	that	DET
gujaf-412	255	31	risk	risk	NOUN
gujaf-412	255	32	(	(	PUNCT
gujaf-412	255	33	grbic	grbic	ADJ
gujaf-412	255	34	,	,	PUNCT
gujaf-412	255	35	2020	2020	NUM
gujaf-412	255	36	)	)	PUNCT
gujaf-412	255	37	.	.	PUNCT
gujaf-412	256	1	the	the	DET
gujaf-412	256	2	modern	modern	ADJ
gujaf-412	256	3	portfolio	portfolio	NOUN
gujaf-412	256	4	theory	theory	NOUN
gujaf-412	256	5	is	be	AUX
gujaf-412	256	6	appropriate	appropriate	ADJ
gujaf-412	256	7	for	for	ADP
gujaf-412	256	8	this	this	DET
gujaf-412	256	9	study	study	NOUN
gujaf-412	256	10	.	.	PUNCT
gujaf-412	257	1	the	the	DET
gujaf-412	257	2	capital	capital	NOUN
gujaf-412	257	3	market	market	NOUN
gujaf-412	257	4	hosts	host	VERB
gujaf-412	257	5	investors	investor	NOUN
gujaf-412	257	6	who	who	PRON
gujaf-412	257	7	are	be	AUX
gujaf-412	257	8	both	both	PRON
gujaf-412	257	9	pool	pool	NOUN
gujaf-412	257	10	takers	taker	NOUN
gujaf-412	257	11	and	and	CCONJ
gujaf-412	257	12	risk	risk	NOUN
gujaf-412	257	13	-	-	PUNCT
gujaf-412	257	14	averse	averse	ADJ
gujaf-412	257	15	.	.	PUNCT
gujaf-412	258	1	the	the	DET
gujaf-412	258	2	pool	pool	NOUN
gujaf-412	258	3	takers	taker	NOUN
gujaf-412	258	4	combine	combine	VERB
gujaf-412	258	5	their	their	PRON
gujaf-412	258	6	investment	investment	NOUN
gujaf-412	258	7	for	for	ADP
gujaf-412	258	8	government	government	NOUN
gujaf-412	258	9	bonds	bond	NOUN
gujaf-412	258	10	,	,	PUNCT
gujaf-412	258	11	securities	security	NOUN
gujaf-412	258	12	and	and	CCONJ
gujaf-412	258	13	firms	firm	NOUN
gujaf-412	258	14	’	’	PART
gujaf-412	258	15	stocks	stock	NOUN
gujaf-412	258	16	.	.	PUNCT
gujaf-412	259	1	when	when	SCONJ
gujaf-412	259	2	an	an	DET
gujaf-412	259	3	investment	investment	NOUN
gujaf-412	259	4	mishap	mishap	NOUN
gujaf-412	259	5	occurs	occur	VERB
gujaf-412	259	6	,	,	PUNCT
gujaf-412	259	7	they	they	PRON
gujaf-412	259	8	will	will	AUX
gujaf-412	259	9	still	still	ADV
gujaf-412	259	10	have	have	VERB
gujaf-412	259	11	certain	certain	ADJ
gujaf-412	259	12	assets	asset	NOUN
gujaf-412	259	13	to	to	PART
gujaf-412	259	14	fall	fall	VERB
gujaf-412	259	15	back	back	ADV
gujaf-412	259	16	on	on	ADP
gujaf-412	259	17	their	their	PRON
gujaf-412	259	18	portfolio	portfolio	NOUN
gujaf-412	259	19	returns	return	NOUN
gujaf-412	259	20	.	.	PUNCT
gujaf-412	260	1	a	a	DET
gujaf-412	260	2	risk	risk	NOUN
gujaf-412	260	3	-	-	PUNCT
gujaf-412	260	4	averse	averse	ADJ
gujaf-412	260	5	investor	investor	NOUN
gujaf-412	260	6	may	may	AUX
gujaf-412	260	7	not	not	PART
gujaf-412	260	8	have	have	VERB
gujaf-412	260	9	alternative	alternative	ADJ
gujaf-412	260	10	investments	investment	NOUN
gujaf-412	260	11	to	to	PART
gujaf-412	260	12	recover	recover	VERB
gujaf-412	260	13	capital	capital	NOUN
gujaf-412	260	14	market	market	NOUN
gujaf-412	260	15	investment	investment	NOUN
gujaf-412	260	16	shocks	shock	VERB
gujaf-412	260	17	if	if	SCONJ
gujaf-412	260	18	there	there	PRON
gujaf-412	260	19	is	be	VERB
gujaf-412	260	20	a	a	DET
gujaf-412	260	21	collapse	collapse	NOUN
gujaf-412	260	22	in	in	ADP
gujaf-412	260	23	the	the	DET
gujaf-412	260	24	trusted	trust	VERB
gujaf-412	260	25	assets	asset	NOUN
gujaf-412	260	26	.	.	PUNCT
gujaf-412	261	1	3.0	3.0	NUM
gujaf-412	261	2	methodology	methodology	NOUN
gujaf-412	261	3	the	the	DET
gujaf-412	261	4	research	research	NOUN
gujaf-412	261	5	design	design	NOUN
gujaf-412	261	6	that	that	PRON
gujaf-412	261	7	was	be	AUX
gujaf-412	261	8	adopted	adopt	VERB
gujaf-412	261	9	for	for	ADP
gujaf-412	261	10	this	this	DET
gujaf-412	261	11	study	study	NOUN
gujaf-412	261	12	is	be	AUX
gujaf-412	261	13	the	the	DET
gujaf-412	261	14	ex	ex	NOUN
gujaf-412	261	15	-	-	NOUN
gujaf-412	261	16	post	post	NOUN
gujaf-412	261	17	facto	facto	X
gujaf-412	261	18	.	.	PUNCT
gujaf-412	262	1	ex	ex	NOUN
gujaf-412	262	2	-	-	ADJ
gujaf-412	262	3	post	post	ADJ
gujaf-412	262	4	facto	facto	X
gujaf-412	262	5	is	be	AUX
gujaf-412	262	6	a	a	DET
gujaf-412	262	7	quasi	quasi	ADJ
gujaf-412	262	8	-	-	ADJ
gujaf-412	262	9	experimental	experimental	ADJ
gujaf-412	262	10	examining	examine	VERB
gujaf-412	262	11	how	how	SCONJ
gujaf-412	262	12	an	an	DET
gujaf-412	262	13	independent	independent	ADJ
gujaf-412	262	14	variable	variable	NOUN
gujaf-412	262	15	,	,	PUNCT
gujaf-412	262	16	present	present	ADJ
gujaf-412	262	17	before	before	SCONJ
gujaf-412	262	18	the	the	DET
gujaf-412	262	19	study	study	NOUN
gujaf-412	262	20	in	in	ADP
gujaf-412	262	21	the	the	DET
gujaf-412	262	22	participants	participant	NOUN
gujaf-412	262	23	affects	affect	VERB
gujaf-412	262	24	the	the	DET
gujaf-412	262	25	dependent	dependent	ADJ
gujaf-412	262	26	variable	variable	NOUN
gujaf-412	262	27	(	(	PUNCT
gujaf-412	262	28	ashfaq	ashfaq	NOUN
gujaf-412	262	29	,	,	PUNCT
gujaf-412	262	30	2019	2019	NUM
gujaf-412	262	31	)	)	PUNCT
gujaf-412	262	32	.	.	PUNCT
gujaf-412	263	1	time	time	NOUN
gujaf-412	263	2	-	-	PUNCT
gujaf-412	263	3	series	series	NOUN
gujaf-412	263	4	data	datum	NOUN
gujaf-412	263	5	was	be	AUX
gujaf-412	263	6	used	use	VERB
gujaf-412	263	7	for	for	ADP
gujaf-412	263	8	this	this	DET
gujaf-412	263	9	study	study	NOUN
gujaf-412	263	10	.	.	PUNCT
gujaf-412	264	1	this	this	DET
gujaf-412	264	2	study	study	NOUN
gujaf-412	264	3	employed	employ	VERB
gujaf-412	264	4	secondary	secondary	ADJ
gujaf-412	264	5	data	datum	NOUN
gujaf-412	264	6	obtained	obtain	VERB
gujaf-412	264	7	from	from	ADP
gujaf-412	264	8	the	the	DET
gujaf-412	264	9	central	central	ADJ
gujaf-412	264	10	bank	bank	PROPN
gujaf-412	264	11	of	of	ADP
gujaf-412	264	12	nigeria	nigeria	PROPN
gujaf-412	264	13	(	(	PUNCT
gujaf-412	264	14	cbn	cbn	PROPN
gujaf-412	264	15	)	)	PUNCT
gujaf-412	264	16	,	,	PUNCT
gujaf-412	264	17	nigerian	nigerian	ADJ
gujaf-412	264	18	exchange	exchange	PROPN
gujaf-412	264	19	and	and	CCONJ
gujaf-412	264	20	securities	securities	PROPN
gujaf-412	264	21	exchange	exchange	PROPN
gujaf-412	264	22	commission	commission	PROPN
gujaf-412	264	23	(	(	PUNCT
gujaf-412	264	24	sec	sec	PROPN
gujaf-412	264	25	)	)	PUNCT
gujaf-412	264	26	spanning	span	VERB
gujaf-412	264	27	from	from	ADP
gujaf-412	264	28	2014	2014	NUM
gujaf-412	264	29	to	to	ADP
gujaf-412	264	30	2023	2023	NUM
gujaf-412	264	31	.	.	PUNCT
gujaf-412	265	1	the	the	DET
gujaf-412	265	2	statistical	statistical	ADJ
gujaf-412	265	3	technique	technique	NOUN
gujaf-412	265	4	used	use	VERB
gujaf-412	265	5	is	be	AUX
gujaf-412	265	6	descriptive	descriptive	ADJ
gujaf-412	265	7	statistical	statistical	ADJ
gujaf-412	265	8	analysis	analysis	NOUN
gujaf-412	265	9	descriptive	descriptive	ADJ
gujaf-412	265	10	statistics	statistic	NOUN
gujaf-412	265	11	is	be	AUX
gujaf-412	265	12	used	use	VERB
gujaf-412	265	13	to	to	PART
gujaf-412	265	14	show	show	VERB
gujaf-412	265	15	the	the	DET
gujaf-412	265	16	summary	summary	NOUN
gujaf-412	265	17	of	of	ADP
gujaf-412	265	18	variables	variable	NOUN
gujaf-412	265	19	employed	employ	VERB
gujaf-412	265	20	in	in	ADP
gujaf-412	265	21	a	a	DET
gujaf-412	265	22	study	study	NOUN
gujaf-412	265	23	.	.	PUNCT
gujaf-412	266	1	the	the	DET
gujaf-412	266	2	main	main	ADJ
gujaf-412	266	3	inferential	inferential	ADJ
gujaf-412	266	4	analysis	analysis	NOUN
gujaf-412	266	5	tool	tool	NOUN
gujaf-412	266	6	employed	employ	VERB
gujaf-412	266	7	here	here	ADV
gujaf-412	266	8	is	be	AUX
gujaf-412	266	9	linear	linear	ADJ
gujaf-412	266	10	regression	regression	NOUN
gujaf-412	266	11	analysis	analysis	NOUN
gujaf-412	266	12	,	,	PUNCT
gujaf-412	266	13	which	which	PRON
gujaf-412	266	14	is	be	AUX
gujaf-412	266	15	to	to	PART
gujaf-412	266	16	assess	assess	VERB
gujaf-412	266	17	the	the	DET
gujaf-412	266	18	impact	impact	NOUN
gujaf-412	266	19	of	of	ADP
gujaf-412	266	20	government	government	NOUN
gujaf-412	266	21	bond	bond	NOUN
gujaf-412	266	22	on	on	ADP
gujaf-412	266	23	capital	capital	NOUN
gujaf-412	266	24	market	market	NOUN
gujaf-412	266	25	performance	performance	NOUN
gujaf-412	266	26	in	in	ADP
gujaf-412	266	27	nigeria	nigeria	PROPN
gujaf-412	266	28	.	.	PUNCT
gujaf-412	267	1	the	the	DET
gujaf-412	267	2	results	result	NOUN
gujaf-412	267	3	are	be	AUX
gujaf-412	267	4	presented	present	VERB
gujaf-412	267	5	in	in	ADP
gujaf-412	267	6	line	line	NOUN
gujaf-412	267	7	with	with	ADP
gujaf-412	267	8	those	those	PRON
gujaf-412	267	9	obtained	obtain	VERB
gujaf-412	267	10	from	from	ADP
gujaf-412	267	11	the	the	DET
gujaf-412	267	12	pooled	pooled	ADJ
gujaf-412	267	13	ols	ol	NOUN
gujaf-412	267	14	.	.	PUNCT
gujaf-412	268	1	before	before	ADP
gujaf-412	268	2	presenting	present	VERB
gujaf-412	268	3	the	the	DET
gujaf-412	268	4	regression	regression	NOUN
gujaf-412	268	5	results	result	NOUN
gujaf-412	268	6	,	,	PUNCT
gujaf-412	268	7	the	the	DET
gujaf-412	268	8	nature	nature	NOUN
gujaf-412	268	9	of	of	ADP
gujaf-412	268	10	the	the	DET
gujaf-412	268	11	data	datum	NOUN
gujaf-412	268	12	suggests	suggest	VERB
gujaf-412	268	13	the	the	DET
gujaf-412	268	14	relevance	relevance	NOUN
gujaf-412	268	15	of	of	ADP
gujaf-412	268	16	some	some	DET
gujaf-412	268	17	pre	pre	ADJ
gujaf-412	268	18	-	-	ADJ
gujaf-412	268	19	regression	regression	ADJ
gujaf-412	268	20	test	test	NOUN
gujaf-412	268	21	such	such	ADJ
gujaf-412	268	22	as	as	ADP
gujaf-412	268	23	the	the	DET
gujaf-412	268	24	test	test	NOUN
gujaf-412	268	25	for	for	ADP
gujaf-412	268	26	cross	cross	ADJ
gujaf-412	268	27	-	-	ADJ
gujaf-412	268	28	sectional	sectional	ADJ
gujaf-412	268	29	dependence	dependence	NOUN
gujaf-412	268	30	and	and	CCONJ
gujaf-412	268	31	unit	unit	NOUN
gujaf-412	268	32	root	root	NOUN
gujaf-412	268	33	test	test	NOUN
gujaf-412	268	34	.	.	PUNCT
gujaf-412	269	1	to	to	PART
gujaf-412	269	2	evaluate	evaluate	VERB
gujaf-412	269	3	the	the	DET
gujaf-412	269	4	objectives	objective	NOUN
gujaf-412	269	5	of	of	ADP
gujaf-412	269	6	this	this	DET
gujaf-412	269	7	study	study	NOUN
gujaf-412	269	8	and	and	CCONJ
gujaf-412	269	9	test	test	VERB
gujaf-412	269	10	the	the	DET
gujaf-412	269	11	hypotheses	hypothesis	NOUN
gujaf-412	269	12	,	,	PUNCT
gujaf-412	269	13	the	the	DET
gujaf-412	269	14	regression	regression	NOUN
gujaf-412	269	15	model	model	NOUN
gujaf-412	269	16	will	will	AUX
gujaf-412	269	17	be	be	AUX
gujaf-412	269	18	formulated	formulate	VERB
gujaf-412	269	19	to	to	PART
gujaf-412	269	20	capture	capture	VERB
gujaf-412	269	21	the	the	DET
gujaf-412	269	22	impact	impact	NOUN
gujaf-412	269	23	of	of	ADP
gujaf-412	269	24	the	the	DET
gujaf-412	269	25	independent	independent	ADJ
gujaf-412	269	26	variables	variable	NOUN
gujaf-412	269	27	on	on	ADP
gujaf-412	269	28	the	the	DET
gujaf-412	269	29	dependent	dependent	ADJ
gujaf-412	269	30	variable	variable	NOUN
gujaf-412	269	31	.	.	PUNCT
gujaf-412	270	1	therefore	therefore	ADV
gujaf-412	270	2	,	,	PUNCT
gujaf-412	270	3	for	for	ADP
gujaf-412	270	4	this	this	DET
gujaf-412	270	5	study	study	NOUN
gujaf-412	270	6	,	,	PUNCT
gujaf-412	270	7	the	the	DET
gujaf-412	270	8	model	model	NOUN
gujaf-412	270	9	of	of	ADP
gujaf-412	270	10	belguith	belguith	PROPN
gujaf-412	270	11	(	(	PUNCT
gujaf-412	270	12	2016	2016	NUM
gujaf-412	270	13	)	)	PUNCT
gujaf-412	270	14	will	will	AUX
gujaf-412	270	15	be	be	AUX
gujaf-412	270	16	adopted	adopt	VERB
gujaf-412	270	17	.	.	PUNCT
gujaf-412	271	1	the	the	DET
gujaf-412	271	2	model	model	NOUN
gujaf-412	271	3	is	be	AUX
gujaf-412	271	4	stated	state	VERB
gujaf-412	271	5	as	as	SCONJ
gujaf-412	271	6	follows	follow	VERB
gujaf-412	271	7	:	:	PUNCT
gujaf-412	271	8	𝐶𝑀𝑃	𝐶𝑀𝑃	NOUN
gujaf-412	271	9	=	=	SYM
gujaf-412	271	10	ß	ß	NOUN
gujaf-412	271	11	+	+	NOUN
gujaf-412	271	12	ß	ß	DET
gujaf-412	271	13	𝑉𝐿𝐺𝐵	𝑉𝐿𝐺𝐵	PROPN
gujaf-412	271	14	+	+	CCONJ
gujaf-412	271	15	ß	ß	DET
gujaf-412	271	16	𝐺𝐵𝑀𝐶	𝐺𝐵𝑀𝐶	PROPN
gujaf-412	271	17	+	+	CCONJ
gujaf-412	271	18	ß	ß	DET
gujaf-412	271	19	𝑉𝐺𝐵	𝑉𝐺𝐵	PROPN
gujaf-412	271	20	+	+	CCONJ
gujaf-412	271	21	ß	ß	DET
gujaf-412	271	22	𝑁𝐼𝐺𝐵	𝑁𝐼𝐺𝐵	NOUN
gujaf-412	271	23	+	+	CCONJ
gujaf-412	271	24	£	£	PROPN
gujaf-412	271	25	…	…	PUNCT
gujaf-412	271	26	…	…	PUNCT
gujaf-412	271	27	…	…	PUNCT
gujaf-412	271	28	.	.	PUNCT
gujaf-412	271	29	.	.	PUNCT
gujaf-412	272	1	𝐼	𝐼	ADP
gujaf-412	272	2	where	where	SCONJ
gujaf-412	272	3	;	;	PUNCT
gujaf-412	272	4	cmpt	cmpt	NOUN
gujaf-412	272	5	=	=	PUNCT
gujaf-412	272	6	represents	represent	VERB
gujaf-412	272	7	the	the	DET
gujaf-412	272	8	capital	capital	NOUN
gujaf-412	272	9	market	market	NOUN
gujaf-412	272	10	performance	performance	NOUN
gujaf-412	272	11	at	at	ADP
gujaf-412	272	12	time	time	NOUN
gujaf-412	272	13	t	t	PROPN
gujaf-412	272	14	vlgb	vlgb	PROPN
gujaf-412	272	15	t	t	PROPN
gujaf-412	272	16	=	=	PRON
gujaf-412	272	17	represents	represent	VERB
gujaf-412	272	18	the	the	DET
gujaf-412	272	19	government	government	NOUN
gujaf-412	272	20	bonds	bond	NOUN
gujaf-412	272	21	markets	market	VERB
gujaf-412	272	22	capitalization	capitalization	NOUN
gujaf-412	272	23	at	at	ADP
gujaf-412	272	24	time	time	NOUN
gujaf-412	272	25	t	t	PROPN
gujaf-412	272	26	gbmc	gbmc	VERB
gujaf-412	272	27	t	t	PROPN
gujaf-412	272	28	=	=	PRON
gujaf-412	272	29	represents	represent	VERB
gujaf-412	272	30	the	the	DET
gujaf-412	272	31	volatility	volatility	NOUN
gujaf-412	272	32	level	level	NOUN
gujaf-412	272	33	of	of	ADP
gujaf-412	272	34	government	government	NOUN
gujaf-412	272	35	bonds	bond	NOUN
gujaf-412	272	36	at	at	ADP
gujaf-412	272	37	time	time	NOUN
gujaf-412	272	38	t	t	PROPN
gujaf-412	272	39	vgb	vgb	VERB
gujaf-412	272	40	t	t	PROPN
gujaf-412	272	41	=	=	PRON
gujaf-412	272	42	represents	represent	VERB
gujaf-412	272	43	the	the	DET
gujaf-412	272	44	value	value	NOUN
gujaf-412	272	45	of	of	ADP
gujaf-412	272	46	government	government	NOUN
gujaf-412	272	47	bonds	bond	NOUN
gujaf-412	272	48	at	at	ADP
gujaf-412	272	49	time	time	NOUN
gujaf-412	272	50	t	t	PROPN
gujaf-412	272	51	nigb	nigb	NOUN
gujaf-412	272	52	t	t	PROPN
gujaf-412	272	53	=	=	PUNCT
gujaf-412	272	54	represents	represent	VERB
gujaf-412	272	55	the	the	DET
gujaf-412	272	56	new	new	ADJ
gujaf-412	272	57	issue	issue	NOUN
gujaf-412	272	58	of	of	ADP
gujaf-412	272	59	government	government	NOUN
gujaf-412	272	60	bonds	bond	NOUN
gujaf-412	272	61	at	at	ADP
gujaf-412	272	62	time	time	NOUN
gujaf-412	272	63	t	t	PROPN
gujaf-412	272	64	£	£	SYM
gujaf-412	272	65	t	t	NOUN
gujaf-412	272	66	=	=	SYM
gujaf-412	272	67	stochastic	stochastic	NOUN
gujaf-412	272	68	error	error	NOUN
gujaf-412	272	69	term	term	NOUN
gujaf-412	272	70	at	at	ADP
gujaf-412	272	71	time	time	NOUN
gujaf-412	272	72	t	t	PROPN
gujaf-412	272	73	β0	β0	PROPN
gujaf-412	272	74	=	=	PROPN
gujaf-412	272	75	intercept	intercept	NOUN
gujaf-412	272	76	of	of	ADP
gujaf-412	272	77	the	the	DET
gujaf-412	272	78	regression	regression	NOUN
gujaf-412	272	79	line	line	NOUN
gujaf-412	272	80	.	.	PUNCT
gujaf-412	273	1	β1	β1	NOUN
gujaf-412	273	2	;	;	PUNCT
gujaf-412	273	3	β2	β2	VERB
gujaf-412	273	4	;	;	PUNCT
gujaf-412	273	5	β3	β3	NOUN
gujaf-412	273	6	;	;	PUNCT
gujaf-412	273	7	β4	β4	NOUN
gujaf-412	273	8	;	;	PUNCT
gujaf-412	273	9	;	;	PUNCT
gujaf-412	273	10	=	=	SYM
gujaf-412	273	11	the	the	DET
gujaf-412	273	12	parameters	parameter	NOUN
gujaf-412	273	13	of	of	ADP
gujaf-412	273	14	the	the	DET
gujaf-412	273	15	model	model	NOUN
gujaf-412	273	16	which	which	PRON
gujaf-412	273	17	represents	represent	VERB
gujaf-412	273	18	coefficients	coefficient	NOUN
gujaf-412	273	19	of	of	ADP
gujaf-412	273	20	all	all	DET
gujaf-412	273	21	the	the	DET
gujaf-412	273	22	variables	variable	NOUN
gujaf-412	273	23	in	in	ADP
gujaf-412	273	24	the	the	DET
gujaf-412	273	25	model	model	NOUN
gujaf-412	273	26	.	.	PUNCT
gujaf-412	274	1	gusau	gusau	PROPN
gujaf-412	274	2	journal	journal	PROPN
gujaf-412	274	3	of	of	ADP
gujaf-412	274	4	accounting	accounting	NOUN
gujaf-412	274	5	and	and	CCONJ
gujaf-412	274	6	finance	finance	NOUN
gujaf-412	274	7	,	,	PUNCT
gujaf-412	274	8	vol.6	vol.6	PROPN
gujaf-412	274	9	,	,	PUNCT
gujaf-412	274	10	issue	issue	NOUN
gujaf-412	274	11	2	2	NUM
gujaf-412	274	12	,	,	PUNCT
gujaf-412	274	13	april	april	PROPN
gujaf-412	274	14	,	,	PUNCT
gujaf-412	274	15	2025	2025	NUM
gujaf-412	274	16	9	9	NUM
gujaf-412	274	17	it	it	PRON
gujaf-412	274	18	is	be	AUX
gujaf-412	274	19	necessary	necessary	ADJ
gujaf-412	274	20	to	to	PART
gujaf-412	274	21	find	find	VERB
gujaf-412	274	22	the	the	DET
gujaf-412	274	23	natural	natural	ADJ
gujaf-412	274	24	log	log	NOUN
gujaf-412	274	25	of	of	ADP
gujaf-412	274	26	the	the	DET
gujaf-412	274	27	variables	variable	NOUN
gujaf-412	274	28	in	in	ADP
gujaf-412	274	29	order	order	NOUN
gujaf-412	274	30	to	to	PART
gujaf-412	274	31	minimize	minimize	VERB
gujaf-412	274	32	variability	variability	NOUN
gujaf-412	274	33	among	among	ADP
gujaf-412	274	34	the	the	DET
gujaf-412	274	35	values	value	NOUN
gujaf-412	274	36	of	of	ADP
gujaf-412	274	37	the	the	DET
gujaf-412	274	38	variables	variable	NOUN
gujaf-412	274	39	and	and	CCONJ
gujaf-412	274	40	ensure	ensure	VERB
gujaf-412	274	41	a	a	DET
gujaf-412	274	42	reasonable	reasonable	ADJ
gujaf-412	274	43	figure	figure	NOUN
gujaf-412	274	44	in	in	ADP
gujaf-412	274	45	the	the	DET
gujaf-412	274	46	regression	regression	NOUN
gujaf-412	274	47	result	result	NOUN
gujaf-412	274	48	.	.	PUNCT
gujaf-412	275	1	𝐿𝐶𝑀𝑃	𝐿𝐶𝑀𝑃	VERB
gujaf-412	275	2	=	=	PUNCT
gujaf-412	276	1	ß	ß	NOUN
gujaf-412	276	2	+	+	X
gujaf-412	276	3	ß	ß	PRON
gujaf-412	276	4	𝐿𝑉𝐿𝐺𝐵	𝐿𝑉𝐿𝐺𝐵	PROPN
gujaf-412	276	5	+	+	CCONJ
gujaf-412	276	6	ß	ß	DET
gujaf-412	276	7	𝐿𝐺𝐵𝑀𝐶	𝐿𝐺𝐵𝑀𝐶	PROPN
gujaf-412	276	8	+	+	NUM
gujaf-412	276	9	ß	ß	X
gujaf-412	276	10	𝐿𝑉𝐺𝐵	𝐿𝑉𝐺𝐵	PROPN
gujaf-412	276	11	+	+	CCONJ
gujaf-412	276	12	ß	ß	DET
gujaf-412	276	13	𝐿𝑁𝐼𝐺𝐵	𝐿𝑁𝐼𝐺𝐵	NOUN
gujaf-412	276	14	+	+	CCONJ
gujaf-412	276	15	𝑡	𝑡	PROPN
gujaf-412	276	16	…	…	PUNCT
gujaf-412	276	17	…	…	PUNCT
gujaf-412	276	18	…	…	PUNCT
gujaf-412	276	19	.	.	PUNCT
gujaf-412	276	20	.	.	PUNCT
gujaf-412	277	1	𝐼𝐼	𝐼𝐼	PROPN
gujaf-412	277	2	lcmpt	lcmpt	PROPN
gujaf-412	277	3	=	=	PUNCT
gujaf-412	277	4	represents	represent	VERB
gujaf-412	277	5	the	the	DET
gujaf-412	277	6	log	log	NOUN
gujaf-412	277	7	of	of	ADP
gujaf-412	277	8	capital	capital	NOUN
gujaf-412	277	9	market	market	NOUN
gujaf-412	277	10	performance	performance	NOUN
gujaf-412	277	11	at	at	ADP
gujaf-412	277	12	time	time	NOUN
gujaf-412	277	13	t	t	PROPN
gujaf-412	277	14	vlgbt	vlgbt	NOUN
gujaf-412	277	15	=	=	PRON
gujaf-412	277	16	represents	represent	VERB
gujaf-412	277	17	the	the	DET
gujaf-412	277	18	log	log	NOUN
gujaf-412	277	19	of	of	ADP
gujaf-412	277	20	government	government	NOUN
gujaf-412	277	21	bonds	bond	NOUN
gujaf-412	277	22	markets	market	VERB
gujaf-412	277	23	capitalization	capitalization	NOUN
gujaf-412	277	24	at	at	ADP
gujaf-412	277	25	time	time	NOUN
gujaf-412	277	26	t	t	PROPN
gujaf-412	277	27	gbmct	gbmct	NOUN
gujaf-412	277	28	=	=	PRON
gujaf-412	277	29	represents	represent	VERB
gujaf-412	277	30	the	the	DET
gujaf-412	277	31	volatility	volatility	NOUN
gujaf-412	277	32	level	level	NOUN
gujaf-412	277	33	of	of	ADP
gujaf-412	277	34	government	government	NOUN
gujaf-412	277	35	bonds	bond	NOUN
gujaf-412	277	36	at	at	ADP
gujaf-412	277	37	time	time	NOUN
gujaf-412	277	38	t	t	PROPN
gujaf-412	277	39	lvgbt	lvgbt	PROPN
gujaf-412	277	40	=	=	PRON
gujaf-412	277	41	represents	represent	VERB
gujaf-412	277	42	the	the	DET
gujaf-412	277	43	log	log	NOUN
gujaf-412	277	44	of	of	ADP
gujaf-412	277	45	exchange	exchange	NOUN
gujaf-412	277	46	rate	rate	NOUN
gujaf-412	277	47	at	at	ADP
gujaf-412	277	48	time	time	NOUN
gujaf-412	277	49	t	t	PROPN
gujaf-412	277	50	lnigbt	lnigbt	PROPN
gujaf-412	277	51	=	=	PRON
gujaf-412	277	52	represents	represent	VERB
gujaf-412	277	53	the	the	DET
gujaf-412	277	54	log	log	NOUN
gujaf-412	277	55	of	of	ADP
gujaf-412	277	56	new	new	ADJ
gujaf-412	277	57	issue	issue	NOUN
gujaf-412	277	58	of	of	ADP
gujaf-412	277	59	government	government	NOUN
gujaf-412	277	60	bonds	bond	NOUN
gujaf-412	277	61	at	at	ADP
gujaf-412	277	62	time	time	NOUN
gujaf-412	277	63	t	t	PROPN
gujaf-412	277	64	£	£	SYM
gujaf-412	277	65	t	t	NOUN
gujaf-412	277	66	=	=	SYM
gujaf-412	277	67	stochastic	stochastic	NOUN
gujaf-412	277	68	error	error	NOUN
gujaf-412	277	69	term	term	NOUN
gujaf-412	277	70	at	at	ADP
gujaf-412	277	71	time	time	NOUN
gujaf-412	277	72	t	t	PROPN
gujaf-412	277	73	β0	β0	PROPN
gujaf-412	277	74	=	=	PROPN
gujaf-412	277	75	intercept	intercept	NOUN
gujaf-412	277	76	of	of	ADP
gujaf-412	277	77	the	the	DET
gujaf-412	277	78	regression	regression	NOUN
gujaf-412	277	79	line	line	NOUN
gujaf-412	277	80	.	.	PUNCT
gujaf-412	278	1	β1	β1	NOUN
gujaf-412	278	2	;	;	PUNCT
gujaf-412	278	3	β2	β2	VERB
gujaf-412	278	4	;	;	PUNCT
gujaf-412	278	5	β3	β3	NOUN
gujaf-412	278	6	;	;	PUNCT
gujaf-412	278	7	β4	β4	NOUN
gujaf-412	278	8	;	;	PUNCT
gujaf-412	278	9	=	=	SYM
gujaf-412	278	10	the	the	DET
gujaf-412	278	11	parameters	parameter	NOUN
gujaf-412	278	12	of	of	ADP
gujaf-412	278	13	the	the	DET
gujaf-412	278	14	model	model	NOUN
gujaf-412	278	15	which	which	PRON
gujaf-412	278	16	represents	represent	VERB
gujaf-412	278	17	coefficients	coefficient	NOUN
gujaf-412	278	18	of	of	ADP
gujaf-412	278	19	all	all	DET
gujaf-412	278	20	the	the	DET
gujaf-412	278	21	variables	variable	NOUN
gujaf-412	278	22	in	in	ADP
gujaf-412	278	23	the	the	DET
gujaf-412	278	24	model	model	NOUN
gujaf-412	278	25	.	.	PUNCT
gujaf-412	279	1	table	table	NOUN
gujaf-412	279	2	1	1	NUM
gujaf-412	279	3	:	:	PUNCT
gujaf-412	279	4	definition	definition	NOUN
gujaf-412	279	5	and	and	CCONJ
gujaf-412	279	6	measurement	measurement	NOUN
gujaf-412	279	7	of	of	ADP
gujaf-412	279	8	variables	variable	NOUN
gujaf-412	279	9	s	s	PROPN
gujaf-412	279	10	/	/	SYM
gujaf-412	279	11	n	n	PRON
gujaf-412	279	12	variables	variable	NOUN
gujaf-412	279	13	symbol	symbol	NOUN
gujaf-412	279	14	measurements	measurement	NOUN
gujaf-412	279	15	source	source	VERB
gujaf-412	279	16	1	1	NUM
gujaf-412	279	17	capital	capital	NOUN
gujaf-412	279	18	market	market	NOUN
gujaf-412	279	19	performance	performance	NOUN
gujaf-412	279	20	cmp	cmp	NOUN
gujaf-412	279	21	all	all	DET
gujaf-412	279	22	share	share	NOUN
gujaf-412	279	23	index	index	NOUN
gujaf-412	279	24	emmanuel	emmanuel	PROPN
gujaf-412	279	25	et	et	PROPN
gujaf-412	279	26	al	al	PROPN
gujaf-412	279	27	.	.	PROPN
gujaf-412	280	1	(	(	PUNCT
gujaf-412	280	2	2020	2020	NUM
gujaf-412	280	3	)	)	PUNCT
gujaf-412	280	4	2	2	NUM
gujaf-412	280	5	volatility	volatility	NOUN
gujaf-412	280	6	level	level	NOUN
gujaf-412	280	7	of	of	ADP
gujaf-412	280	8	government	government	NOUN
gujaf-412	280	9	bonds	bond	NOUN
gujaf-412	280	10	vlgb	vlgb	VERB
gujaf-412	280	11	interest	interest	NOUN
gujaf-412	280	12	rate	rate	NOUN
gujaf-412	280	13	of	of	ADP
gujaf-412	280	14	the	the	DET
gujaf-412	280	15	bond	bond	NOUN
gujaf-412	280	16	erasmus	erasmus	PROPN
gujaf-412	280	17	et	et	PROPN
gujaf-412	280	18	al	al	PROPN
gujaf-412	280	19	.	.	PROPN
gujaf-412	281	1	(	(	PUNCT
gujaf-412	281	2	2021	2021	NUM
gujaf-412	281	3	)	)	PUNCT
gujaf-412	281	4	3	3	NUM
gujaf-412	281	5	government	government	NOUN
gujaf-412	281	6	bonds	bond	NOUN
gujaf-412	281	7	markets	market	VERB
gujaf-412	281	8	capitalization	capitalization	NOUN
gujaf-412	281	9	gbmc	gbmc	NOUN
gujaf-412	281	10	share	share	NOUN
gujaf-412	281	11	prices	price	NOUN
gujaf-412	281	12	and	and	CCONJ
gujaf-412	281	13	number	number	NOUN
gujaf-412	281	14	of	of	ADP
gujaf-412	281	15	share	share	NOUN
gujaf-412	281	16	outstanding	outstanding	ADJ
gujaf-412	281	17	sunday	sunday	PROPN
gujaf-412	281	18	(	(	PUNCT
gujaf-412	281	19	2023	2023	NUM
gujaf-412	281	20	)	)	PUNCT
gujaf-412	281	21	4	4	NUM
gujaf-412	281	22	value	value	NOUN
gujaf-412	281	23	of	of	ADP
gujaf-412	281	24	government	government	NOUN
gujaf-412	281	25	bonds	bond	NOUN
gujaf-412	281	26	vgb	vgb	VERB
gujaf-412	281	27	total	total	ADJ
gujaf-412	281	28	value	value	NOUN
gujaf-412	281	29	of	of	ADP
gujaf-412	281	30	bonds	bond	NOUN
gujaf-412	281	31	michael	michael	PROPN
gujaf-412	281	32	et	et	PROPN
gujaf-412	281	33	al	al	PROPN
gujaf-412	281	34	.	.	PROPN
gujaf-412	282	1	(	(	PUNCT
gujaf-412	282	2	2021	2021	NUM
gujaf-412	282	3	)	)	PUNCT
gujaf-412	282	4	5	5	NUM
gujaf-412	282	5	total	total	ADJ
gujaf-412	282	6	new	new	ADJ
gujaf-412	282	7	issue	issue	NOUN
gujaf-412	282	8	of	of	ADP
gujaf-412	282	9	government	government	NOUN
gujaf-412	282	10	bonds	bond	NOUN
gujaf-412	282	11	nigb	nigb	DET
gujaf-412	282	12	new	new	ADJ
gujaf-412	282	13	issues	issue	NOUN
gujaf-412	282	14	of	of	ADP
gujaf-412	282	15	government	government	NOUN
gujaf-412	282	16	bond	bond	NOUN
gujaf-412	282	17	lakshmanasamy	lakshmanasamy	NOUN
gujaf-412	282	18	,	,	PUNCT
gujaf-412	282	19	t.	t.	NOUN
gujaf-412	282	20	(	(	PUNCT
gujaf-412	282	21	2021	2021	NUM
gujaf-412	282	22	)	)	PUNCT
gujaf-412	282	23	source	source	NOUN
gujaf-412	282	24	:	:	PUNCT
gujaf-412	282	25	author	author	NOUN
gujaf-412	282	26	’s	’s	PART
gujaf-412	282	27	compilation	compilation	NOUN
gujaf-412	282	28	,	,	PUNCT
gujaf-412	282	29	(	(	PUNCT
gujaf-412	282	30	2024	2024	NUM
gujaf-412	282	31	)	)	PUNCT
gujaf-412	282	32	4.0result	4.0result	NUM
gujaf-412	282	33	and	and	CCONJ
gujaf-412	282	34	discussion	discussion	NOUN
gujaf-412	282	35	unit	unit	NOUN
gujaf-412	282	36	root	root	PROPN
gujaf-412	282	37	test	test	NOUN
gujaf-412	282	38	results	result	NOUN
gujaf-412	282	39	for	for	ADP
gujaf-412	282	40	variables	variable	NOUN
gujaf-412	282	41	this	this	DET
gujaf-412	282	42	study	study	NOUN
gujaf-412	282	43	conducted	conduct	VERB
gujaf-412	282	44	unit	unit	NOUN
gujaf-412	282	45	root	root	NOUN
gujaf-412	282	46	tests	test	NOUN
gujaf-412	282	47	on	on	ADP
gujaf-412	282	48	the	the	DET
gujaf-412	282	49	variables	variable	NOUN
gujaf-412	282	50	employed	employ	VERB
gujaf-412	282	51	to	to	PART
gujaf-412	282	52	estimate	estimate	VERB
gujaf-412	282	53	the	the	DET
gujaf-412	282	54	time	time	NOUN
gujaf-412	282	55	series	series	PROPN
gujaf-412	282	56	regression	regression	NOUN
gujaf-412	282	57	using	use	VERB
gujaf-412	282	58	the	the	DET
gujaf-412	282	59	kwiatkowski	kwiatkowski	PROPN
gujaf-412	282	60	-	-	PUNCT
gujaf-412	282	61	phillips	phillip	NOUN
gujaf-412	282	62	-	-	PUNCT
gujaf-412	282	63	schmidt	schmidt	ADJ
gujaf-412	282	64	-	-	PUNCT
gujaf-412	282	65	shin	shin	NOUN
gujaf-412	282	66	(	(	PUNCT
gujaf-412	282	67	kpss	kpss	PROPN
gujaf-412	282	68	)	)	PUNCT
gujaf-412	282	69	test	test	NOUN
gujaf-412	282	70	and	and	CCONJ
gujaf-412	282	71	the	the	DET
gujaf-412	282	72	result	result	NOUN
gujaf-412	282	73	is	be	AUX
gujaf-412	282	74	represented	represent	VERB
gujaf-412	282	75	in	in	ADP
gujaf-412	282	76	table	table	NOUN
gujaf-412	282	77	2	2	NUM
gujaf-412	282	78	.	.	PUNCT
gujaf-412	282	79	table	table	NOUN
gujaf-412	282	80	2	2	NUM
gujaf-412	282	81	unit	unit	NOUN
gujaf-412	282	82	root	root	NOUN
gujaf-412	282	83	test	test	NOUN
gujaf-412	282	84	kpss	kpss	PROPN
gujaf-412	282	85	unit	unit	PROPN
gujaf-412	282	86	root	root	PROPN
gujaf-412	282	87	test	test	NOUN
gujaf-412	282	88	results	result	VERB
gujaf-412	282	89	variable	variable	ADJ
gujaf-412	282	90	statistics	statistic	NOUN
gujaf-412	282	91	stationarity	stationarity	NOUN
gujaf-412	282	92	order	order	NOUN
gujaf-412	282	93	of	of	ADP
gujaf-412	282	94	integration	integration	NOUN
gujaf-412	282	95	lcmp	lcmp	VERB
gujaf-412	282	96	0.2	0.2	NUM
gujaf-412	282	97	yes	yes	INTJ
gujaf-412	283	1	i(0	i(0	NOUN
gujaf-412	283	2	)	)	PUNCT
gujaf-412	283	3	lgbmc	lgbmc	VERB
gujaf-412	283	4	0.46	0.46	NUM
gujaf-412	283	5	yes	yes	INTJ
gujaf-412	283	6	i(0	i(0	PROPN
gujaf-412	283	7	)	)	PUNCT
gujaf-412	283	8	lnigb	lnigb	NOUN
gujaf-412	283	9	0.5	0.5	NUM
gujaf-412	284	1	yes	yes	INTJ
gujaf-412	284	2	i(0	i(0	PROPN
gujaf-412	284	3	)	)	PUNCT
gujaf-412	284	4	gusau	gusau	ADJ
gujaf-412	284	5	journal	journal	NOUN
gujaf-412	284	6	of	of	ADP
gujaf-412	284	7	accounting	accounting	NOUN
gujaf-412	284	8	and	and	CCONJ
gujaf-412	284	9	finance	finance	NOUN
gujaf-412	284	10	,	,	PUNCT
gujaf-412	284	11	vol.6	vol.6	PROPN
gujaf-412	284	12	,	,	PUNCT
gujaf-412	284	13	issue	issue	NOUN
gujaf-412	284	14	2	2	NUM
gujaf-412	284	15	,	,	PUNCT
gujaf-412	284	16	april	april	PROPN
gujaf-412	284	17	,	,	PUNCT
gujaf-412	284	18	2025	2025	NUM
gujaf-412	284	19	10	10	NUM
gujaf-412	284	20	lvgb	lvgb	NOUN
gujaf-412	284	21	0.15	0.15	NUM
gujaf-412	285	1	yes	yes	INTJ
gujaf-412	286	1	i(0	i(0	NOUN
gujaf-412	286	2	)	)	PUNCT
gujaf-412	286	3	lvlgb	lvlgb	NOUN
gujaf-412	286	4	0.43	0.43	NUM
gujaf-412	287	1	yes	yes	INTJ
gujaf-412	287	2	i(0	i(0	NOUN
gujaf-412	287	3	)	)	PUNCT
gujaf-412	287	4	source	source	NOUN
gujaf-412	287	5	:	:	PUNCT
gujaf-412	287	6	eviews	eviews	PROPN
gujaf-412	287	7	10	10	NUM
gujaf-412	287	8	output	output	NOUN
gujaf-412	287	9	,	,	PUNCT
gujaf-412	287	10	2024	2024	NUM
gujaf-412	287	11	table	table	NOUN
gujaf-412	287	12	2	2	NUM
gujaf-412	287	13	indicates	indicate	VERB
gujaf-412	287	14	that	that	SCONJ
gujaf-412	287	15	the	the	DET
gujaf-412	287	16	variables	variable	NOUN
gujaf-412	287	17	of	of	ADP
gujaf-412	287	18	the	the	DET
gujaf-412	287	19	capital	capital	NOUN
gujaf-412	287	20	market	market	NOUN
gujaf-412	287	21	performance	performance	NOUN
gujaf-412	287	22	,	,	PUNCT
gujaf-412	287	23	government	government	NOUN
gujaf-412	287	24	bond	bond	NOUN
gujaf-412	287	25	market	market	NOUN
gujaf-412	287	26	capitalization	capitalization	NOUN
gujaf-412	287	27	,	,	PUNCT
gujaf-412	287	28	new	new	ADJ
gujaf-412	287	29	issues	issue	NOUN
gujaf-412	287	30	of	of	ADP
gujaf-412	287	31	government	government	NOUN
gujaf-412	287	32	bond	bond	NOUN
gujaf-412	287	33	,	,	PUNCT
gujaf-412	287	34	value	value	NOUN
gujaf-412	287	35	of	of	ADP
gujaf-412	287	36	government	government	NOUN
gujaf-412	287	37	bond	bond	NOUN
gujaf-412	287	38	and	and	CCONJ
gujaf-412	287	39	volatility	volatility	NOUN
gujaf-412	287	40	level	level	NOUN
gujaf-412	287	41	of	of	ADP
gujaf-412	287	42	government	government	NOUN
gujaf-412	287	43	bond	bond	NOUN
gujaf-412	287	44	are	be	AUX
gujaf-412	287	45	stationary	stationary	ADJ
gujaf-412	287	46	at	at	ADP
gujaf-412	287	47	levels	level	NOUN
gujaf-412	287	48	.	.	PUNCT
gujaf-412	288	1	the	the	DET
gujaf-412	288	2	p	p	NOUN
gujaf-412	288	3	-	-	PUNCT
gujaf-412	288	4	value	value	NOUN
gujaf-412	288	5	for	for	ADP
gujaf-412	288	6	lcmp	lcmp	NOUN
gujaf-412	288	7	,	,	PUNCT
gujaf-412	288	8	lgbmc	lgbmc	PROPN
gujaf-412	288	9	,	,	PUNCT
gujaf-412	288	10	lnigb	lnigb	NOUN
gujaf-412	288	11	,	,	PUNCT
gujaf-412	288	12	lvgb	lvgb	NOUN
gujaf-412	288	13	and	and	CCONJ
gujaf-412	288	14	lvlgb	lvlgb	NOUN
gujaf-412	288	15	are	be	AUX
gujaf-412	288	16	0.22	0.22	NUM
gujaf-412	288	17	,	,	PUNCT
gujaf-412	288	18	0.85	0.85	NUM
gujaf-412	288	19	,	,	PUNCT
gujaf-412	288	20	0.43	0.43	NUM
gujaf-412	288	21	,	,	PUNCT
gujaf-412	288	22	0.72	0.72	NUM
gujaf-412	288	23	and	and	CCONJ
gujaf-412	288	24	0.19	0.19	NUM
gujaf-412	288	25	respectively	respectively	ADV
gujaf-412	288	26	.	.	PUNCT
gujaf-412	289	1	this	this	PRON
gujaf-412	289	2	implies	imply	VERB
gujaf-412	289	3	that	that	SCONJ
gujaf-412	289	4	the	the	DET
gujaf-412	289	5	test	test	NOUN
gujaf-412	289	6	statistics	statistic	NOUN
gujaf-412	289	7	is	be	AUX
gujaf-412	289	8	not	not	PART
gujaf-412	289	9	significant	significant	ADJ
gujaf-412	289	10	at	at	ADP
gujaf-412	289	11	all	all	DET
gujaf-412	289	12	conventional	conventional	ADJ
gujaf-412	289	13	level	level	NOUN
gujaf-412	289	14	.	.	PUNCT
gujaf-412	290	1	therefore	therefore	ADV
gujaf-412	290	2	,	,	PUNCT
gujaf-412	290	3	we	we	PRON
gujaf-412	290	4	fail	fail	VERB
gujaf-412	290	5	to	to	PART
gujaf-412	290	6	reject	reject	VERB
gujaf-412	290	7	the	the	DET
gujaf-412	290	8	null	null	ADJ
gujaf-412	290	9	hypothesis	hypothesis	NOUN
gujaf-412	290	10	and	and	CCONJ
gujaf-412	290	11	accept	accept	VERB
gujaf-412	290	12	that	that	SCONJ
gujaf-412	290	13	the	the	DET
gujaf-412	290	14	data	data	NOUN
gujaf-412	290	15	is	be	AUX
gujaf-412	290	16	stationary	stationary	ADJ
gujaf-412	290	17	at	at	ADP
gujaf-412	290	18	levels	level	NOUN
gujaf-412	290	19	.	.	PUNCT
gujaf-412	291	1	descriptive	descriptive	ADJ
gujaf-412	291	2	statistics	statistic	NOUN
gujaf-412	292	1	the	the	DET
gujaf-412	292	2	summary	summary	NOUN
gujaf-412	292	3	statistics	statistic	NOUN
gujaf-412	292	4	results	result	VERB
gujaf-412	292	5	consist	consist	VERB
gujaf-412	292	6	of	of	ADP
gujaf-412	292	7	the	the	DET
gujaf-412	292	8	mean	mean	ADJ
gujaf-412	292	9	,	,	PUNCT
gujaf-412	292	10	standard	standard	ADJ
gujaf-412	292	11	deviation	deviation	NOUN
gujaf-412	292	12	,	,	PUNCT
gujaf-412	292	13	minimum	minimum	NOUN
gujaf-412	292	14	and	and	CCONJ
gujaf-412	292	15	maximum	maximum	NOUN
gujaf-412	292	16	of	of	ADP
gujaf-412	292	17	the	the	DET
gujaf-412	292	18	variables	variable	NOUN
gujaf-412	292	19	.	.	PUNCT
gujaf-412	293	1	the	the	DET
gujaf-412	293	2	mean	mean	NOUN
gujaf-412	293	3	is	be	AUX
gujaf-412	293	4	used	use	VERB
gujaf-412	293	5	to	to	PART
gujaf-412	293	6	show	show	VERB
gujaf-412	293	7	the	the	DET
gujaf-412	293	8	average	average	ADJ
gujaf-412	293	9	values	value	NOUN
gujaf-412	293	10	of	of	ADP
gujaf-412	293	11	the	the	DET
gujaf-412	293	12	variables	variable	NOUN
gujaf-412	293	13	within	within	ADP
gujaf-412	293	14	the	the	DET
gujaf-412	293	15	period	period	NOUN
gujaf-412	293	16	of	of	ADP
gujaf-412	293	17	investigation	investigation	NOUN
gujaf-412	293	18	,	,	PUNCT
gujaf-412	293	19	standard	standard	ADJ
gujaf-412	293	20	deviation	deviation	NOUN
gujaf-412	293	21	shows	show	VERB
gujaf-412	293	22	the	the	DET
gujaf-412	293	23	spread	spread	NOUN
gujaf-412	293	24	of	of	ADP
gujaf-412	293	25	the	the	DET
gujaf-412	293	26	variables	variable	NOUN
gujaf-412	293	27	over	over	ADP
gujaf-412	293	28	the	the	DET
gujaf-412	293	29	average	average	ADJ
gujaf-412	293	30	period	period	NOUN
gujaf-412	293	31	,	,	PUNCT
gujaf-412	293	32	the	the	DET
gujaf-412	293	33	minimum	minimum	ADJ
gujaf-412	293	34	and	and	CCONJ
gujaf-412	293	35	maximum	maximum	ADJ
gujaf-412	293	36	shows	show	VERB
gujaf-412	293	37	the	the	DET
gujaf-412	293	38	lowest	low	ADJ
gujaf-412	293	39	and	and	CCONJ
gujaf-412	293	40	highest	high	ADJ
gujaf-412	293	41	value	value	NOUN
gujaf-412	293	42	of	of	ADP
gujaf-412	293	43	the	the	DET
gujaf-412	293	44	variables	variable	NOUN
gujaf-412	293	45	over	over	ADP
gujaf-412	293	46	the	the	DET
gujaf-412	293	47	periods	period	NOUN
gujaf-412	293	48	.	.	PUNCT
gujaf-412	294	1	table	table	NOUN
gujaf-412	294	2	3	3	NUM
gujaf-412	294	3	:	:	PUNCT
gujaf-412	294	4	summary	summary	NOUN
gujaf-412	294	5	statistics	statistic	NOUN
gujaf-412	294	6	results	result	VERB
gujaf-412	294	7	variable	variable	ADJ
gujaf-412	294	8	mean	mean	VERB
gujaf-412	294	9	maximum	maximum	ADJ
gujaf-412	294	10	minimum	minimum	ADJ
gujaf-412	294	11	std	std	NOUN
gujaf-412	294	12	.	.	PUNCT
gujaf-412	295	1	dev	dev	PROPN
gujaf-412	295	2	.	.	PROPN
gujaf-412	295	3	lcmp	lcmp	VERB
gujaf-412	295	4	9.854	9.854	NUM
gujaf-412	295	5	10.561	10.561	NUM
gujaf-412	295	6	9.238	9.238	NUM
gujaf-412	295	7	0.353	0.353	NUM
gujaf-412	295	8	lvlgb	lvlgb	ADJ
gujaf-412	295	9	6.091	6.091	NUM
gujaf-412	295	10	7.245	7.245	NUM
gujaf-412	295	11	4.977	4.977	NUM
gujaf-412	295	12	0.849	0.849	NUM
gujaf-412	295	13	lvgb	lvgb	NOUN
gujaf-412	295	14	4.072	4.072	NUM
gujaf-412	295	15	4.892	4.892	NUM
gujaf-412	295	16	1.928	1.928	NUM
gujaf-412	295	17	0.907	0.907	NUM
gujaf-412	295	18	lnigb	lnigb	PROPN
gujaf-412	295	19	12.798	12.798	NUM
gujaf-412	295	20	13.067	13.067	NUM
gujaf-412	295	21	12.545	12.545	NUM
gujaf-412	295	22	6.709	6.709	NUM
gujaf-412	295	23	lgbmc	lgbmc	ADJ
gujaf-412	295	24	10.690	10.690	NUM
gujaf-412	295	25	14.837	14.837	NUM
gujaf-412	295	26	6.709	6.709	NUM
gujaf-412	295	27	3.423	3.423	NUM
gujaf-412	295	28	source	source	NOUN
gujaf-412	295	29	:	:	PUNCT
gujaf-412	295	30	author	author	NOUN
gujaf-412	295	31	’s	’s	PART
gujaf-412	295	32	computation	computation	NOUN
gujaf-412	295	33	,	,	PUNCT
gujaf-412	295	34	2024	2024	NUM
gujaf-412	295	35	.	.	PUNCT
gujaf-412	296	1	table	table	NOUN
gujaf-412	296	2	3	3	NUM
gujaf-412	296	3	shows	show	VERB
gujaf-412	296	4	the	the	DET
gujaf-412	296	5	summary	summary	NOUN
gujaf-412	296	6	statistics	statistic	NOUN
gujaf-412	296	7	of	of	ADP
gujaf-412	296	8	the	the	DET
gujaf-412	296	9	variables	variable	NOUN
gujaf-412	296	10	adopted	adopt	VERB
gujaf-412	296	11	for	for	ADP
gujaf-412	296	12	this	this	DET
gujaf-412	296	13	research	research	NOUN
gujaf-412	296	14	.	.	PUNCT
gujaf-412	297	1	the	the	DET
gujaf-412	297	2	mean	mean	ADJ
gujaf-412	297	3	value	value	NOUN
gujaf-412	297	4	of	of	ADP
gujaf-412	297	5	capital	capital	NOUN
gujaf-412	297	6	market	market	NOUN
gujaf-412	297	7	performance	performance	NOUN
gujaf-412	297	8	is	be	AUX
gujaf-412	297	9	9.85	9.85	NUM
gujaf-412	297	10	,	,	PUNCT
gujaf-412	297	11	standard	standard	ADJ
gujaf-412	297	12	deviation	deviation	NOUN
gujaf-412	297	13	of	of	ADP
gujaf-412	297	14	0.35	0.35	NUM
gujaf-412	297	15	,	,	PUNCT
gujaf-412	297	16	minimum	minimum	NOUN
gujaf-412	297	17	of	of	ADP
gujaf-412	297	18	9.24	9.24	NUM
gujaf-412	297	19	and	and	CCONJ
gujaf-412	297	20	maximum	maximum	NOUN
gujaf-412	297	21	of	of	ADP
gujaf-412	297	22	10.56	10.56	NUM
gujaf-412	297	23	.	.	PUNCT
gujaf-412	298	1	this	this	PRON
gujaf-412	298	2	implies	imply	VERB
gujaf-412	298	3	the	the	DET
gujaf-412	298	4	capital	capital	NOUN
gujaf-412	298	5	market	market	NOUN
gujaf-412	298	6	performance	performance	NOUN
gujaf-412	298	7	in	in	ADP
gujaf-412	298	8	nigeria	nigeria	PROPN
gujaf-412	298	9	within	within	ADP
gujaf-412	298	10	the	the	DET
gujaf-412	298	11	period	period	NOUN
gujaf-412	298	12	under	under	ADP
gujaf-412	298	13	investigation	investigation	NOUN
gujaf-412	298	14	was	be	AUX
gujaf-412	298	15	9.85	9.85	NUM
gujaf-412	298	16	percent	percent	NOUN
gujaf-412	298	17	with	with	ADP
gujaf-412	298	18	the	the	DET
gujaf-412	298	19	spread	spread	NOUN
gujaf-412	298	20	of	of	ADP
gujaf-412	298	21	0.35	0.35	NUM
gujaf-412	298	22	percent	percent	NOUN
gujaf-412	298	23	from	from	ADP
gujaf-412	298	24	the	the	DET
gujaf-412	298	25	average	average	ADJ
gujaf-412	298	26	behaviour	behaviour	NOUN
gujaf-412	298	27	.	.	PUNCT
gujaf-412	299	1	the	the	DET
gujaf-412	299	2	lowest	low	ADJ
gujaf-412	299	3	and	and	CCONJ
gujaf-412	299	4	the	the	DET
gujaf-412	299	5	highest	high	ADJ
gujaf-412	299	6	value	value	NOUN
gujaf-412	299	7	of	of	ADP
gujaf-412	299	8	capital	capital	NOUN
gujaf-412	299	9	market	market	NOUN
gujaf-412	299	10	performance	performance	NOUN
gujaf-412	299	11	in	in	ADP
gujaf-412	299	12	the	the	DET
gujaf-412	299	13	period	period	NOUN
gujaf-412	299	14	were	be	AUX
gujaf-412	299	15	9.24	9.24	NUM
gujaf-412	299	16	percent	percent	NOUN
gujaf-412	299	17	and	and	CCONJ
gujaf-412	299	18	10.56	10.56	NUM
gujaf-412	299	19	percent	percent	NOUN
gujaf-412	299	20	respectively	respectively	ADV
gujaf-412	299	21	.	.	PUNCT
gujaf-412	300	1	government	government	NOUN
gujaf-412	300	2	bond	bond	NOUN
gujaf-412	300	3	market	market	NOUN
gujaf-412	300	4	capitalization	capitalization	NOUN
gujaf-412	300	5	has	have	VERB
gujaf-412	300	6	the	the	DET
gujaf-412	300	7	mean	mean	NOUN
gujaf-412	300	8	of	of	ADP
gujaf-412	300	9	6.09	6.09	NUM
gujaf-412	300	10	,	,	PUNCT
gujaf-412	300	11	standard	standard	ADJ
gujaf-412	300	12	deviation	deviation	NOUN
gujaf-412	300	13	of	of	ADP
gujaf-412	300	14	0.85	0.85	NUM
gujaf-412	300	15	,	,	PUNCT
gujaf-412	300	16	minimum	minimum	NOUN
gujaf-412	300	17	and	and	CCONJ
gujaf-412	300	18	maximum	maximum	NOUN
gujaf-412	300	19	of	of	ADP
gujaf-412	300	20	4.98	4.98	NUM
gujaf-412	300	21	and	and	CCONJ
gujaf-412	300	22	7.24	7.24	NUM
gujaf-412	300	23	respectively	respectively	ADV
gujaf-412	300	24	.	.	PUNCT
gujaf-412	301	1	this	this	PRON
gujaf-412	301	2	implies	imply	VERB
gujaf-412	301	3	that	that	SCONJ
gujaf-412	301	4	the	the	DET
gujaf-412	301	5	average	average	ADJ
gujaf-412	301	6	government	government	NOUN
gujaf-412	301	7	bond	bond	NOUN
gujaf-412	301	8	market	market	NOUN
gujaf-412	301	9	capitalization	capitalization	NOUN
gujaf-412	301	10	within	within	ADP
gujaf-412	301	11	the	the	DET
gujaf-412	301	12	period	period	NOUN
gujaf-412	301	13	of	of	ADP
gujaf-412	301	14	investigation	investigation	NOUN
gujaf-412	301	15	is	be	AUX
gujaf-412	301	16	6.09	6.09	NUM
gujaf-412	301	17	percent	percent	NOUN
gujaf-412	301	18	with	with	ADP
gujaf-412	301	19	the	the	DET
gujaf-412	301	20	spread	spread	NOUN
gujaf-412	301	21	of	of	ADP
gujaf-412	301	22	0.85	0.85	NUM
gujaf-412	301	23	percent	percent	NOUN
gujaf-412	301	24	from	from	ADP
gujaf-412	301	25	the	the	DET
gujaf-412	301	26	average	average	ADJ
gujaf-412	301	27	behaviour	behaviour	NOUN
gujaf-412	301	28	.	.	PUNCT
gujaf-412	302	1	the	the	DET
gujaf-412	302	2	highest	high	ADJ
gujaf-412	302	3	and	and	CCONJ
gujaf-412	302	4	lowest	low	ADJ
gujaf-412	302	5	government	government	NOUN
gujaf-412	302	6	bond	bond	NOUN
gujaf-412	302	7	market	market	NOUN
gujaf-412	302	8	capitalization	capitalization	NOUN
gujaf-412	302	9	recorded	record	VERB
gujaf-412	302	10	within	within	ADP
gujaf-412	302	11	the	the	DET
gujaf-412	302	12	period	period	NOUN
gujaf-412	302	13	were	be	AUX
gujaf-412	302	14	7.24	7.24	NUM
gujaf-412	302	15	percent	percent	NOUN
gujaf-412	302	16	and	and	CCONJ
gujaf-412	302	17	4.98	4.98	NUM
gujaf-412	302	18	percent	percent	NOUN
gujaf-412	302	19	.	.	PUNCT
gujaf-412	303	1	value	value	NOUN
gujaf-412	303	2	of	of	ADP
gujaf-412	303	3	government	government	NOUN
gujaf-412	303	4	bond	bond	NOUN
gujaf-412	303	5	has	have	VERB
gujaf-412	303	6	the	the	DET
gujaf-412	303	7	mean	mean	NOUN
gujaf-412	303	8	of	of	ADP
gujaf-412	303	9	4.07	4.07	NUM
gujaf-412	303	10	,	,	PUNCT
gujaf-412	303	11	standard	standard	ADJ
gujaf-412	303	12	deviation	deviation	NOUN
gujaf-412	303	13	0.91	0.91	NUM
gujaf-412	303	14	,	,	PUNCT
gujaf-412	303	15	minimum	minimum	NOUN
gujaf-412	303	16	and	and	CCONJ
gujaf-412	303	17	maximum	maximum	NOUN
gujaf-412	303	18	of	of	ADP
gujaf-412	303	19	1.93	1.93	NUM
gujaf-412	303	20	and	and	CCONJ
gujaf-412	303	21	4.89	4.89	NUM
gujaf-412	303	22	.	.	PUNCT
gujaf-412	304	1	this	this	PRON
gujaf-412	304	2	implies	imply	VERB
gujaf-412	304	3	that	that	SCONJ
gujaf-412	304	4	the	the	DET
gujaf-412	304	5	average	average	ADJ
gujaf-412	304	6	value	value	NOUN
gujaf-412	304	7	of	of	ADP
gujaf-412	304	8	government	government	NOUN
gujaf-412	304	9	bond	bond	NOUN
gujaf-412	304	10	was	be	AUX
gujaf-412	304	11	4.07	4.07	NUM
gujaf-412	304	12	percent	percent	NOUN
gujaf-412	304	13	with	with	ADP
gujaf-412	304	14	the	the	DET
gujaf-412	304	15	spread	spread	NOUN
gujaf-412	304	16	of	of	ADP
gujaf-412	304	17	0.91	0.91	NUM
gujaf-412	304	18	percent	percent	NOUN
gujaf-412	304	19	from	from	ADP
gujaf-412	304	20	this	this	DET
gujaf-412	304	21	average	average	ADJ
gujaf-412	304	22	behavior	behavior	NOUN
gujaf-412	304	23	.	.	PUNCT
gujaf-412	305	1	the	the	DET
gujaf-412	305	2	highest	high	ADJ
gujaf-412	305	3	and	and	CCONJ
gujaf-412	305	4	lowest	low	ADJ
gujaf-412	305	5	value	value	NOUN
gujaf-412	305	6	of	of	ADP
gujaf-412	305	7	government	government	NOUN
gujaf-412	305	8	bond	bond	NOUN
gujaf-412	305	9	recorded	record	VERB
gujaf-412	305	10	were	be	AUX
gujaf-412	305	11	4.89	4.89	NUM
gujaf-412	305	12	percent	percent	NOUN
gujaf-412	305	13	and	and	CCONJ
gujaf-412	305	14	1.93	1.93	NUM
gujaf-412	305	15	percent	percent	NOUN
gujaf-412	305	16	.	.	PUNCT
gujaf-412	306	1	gusau	gusau	ADJ
gujaf-412	306	2	journal	journal	PROPN
gujaf-412	306	3	of	of	ADP
gujaf-412	306	4	accounting	accounting	NOUN
gujaf-412	306	5	and	and	CCONJ
gujaf-412	306	6	finance	finance	NOUN
gujaf-412	306	7	,	,	PUNCT
gujaf-412	306	8	vol.6	vol.6	PROPN
gujaf-412	306	9	,	,	PUNCT
gujaf-412	306	10	issue	issue	NOUN
gujaf-412	306	11	2	2	NUM
gujaf-412	306	12	,	,	PUNCT
gujaf-412	306	13	april	april	PROPN
gujaf-412	306	14	,	,	PUNCT
gujaf-412	306	15	2025	2025	NUM
gujaf-412	306	16	11	11	NUM
gujaf-412	306	17	new	new	ADJ
gujaf-412	306	18	issues	issue	NOUN
gujaf-412	306	19	of	of	ADP
gujaf-412	306	20	government	government	NOUN
gujaf-412	306	21	bond	bond	NOUN
gujaf-412	306	22	have	have	VERB
gujaf-412	306	23	the	the	DET
gujaf-412	306	24	mean	mean	NOUN
gujaf-412	306	25	of	of	ADP
gujaf-412	306	26	12.80	12.80	NUM
gujaf-412	306	27	,	,	PUNCT
gujaf-412	306	28	standard	standard	ADJ
gujaf-412	306	29	deviation	deviation	NOUN
gujaf-412	306	30	of	of	ADP
gujaf-412	306	31	6.71	6.71	NUM
gujaf-412	306	32	,	,	PUNCT
gujaf-412	306	33	minimum	minimum	ADJ
gujaf-412	306	34	and	and	CCONJ
gujaf-412	306	35	maximum	maximum	ADJ
gujaf-412	306	36	12.55	12.55	NUM
gujaf-412	306	37	and	and	CCONJ
gujaf-412	306	38	13.07	13.07	NUM
gujaf-412	306	39	.	.	PUNCT
gujaf-412	307	1	this	this	PRON
gujaf-412	307	2	indicates	indicate	VERB
gujaf-412	307	3	the	the	DET
gujaf-412	307	4	new	new	ADJ
gujaf-412	307	5	issues	issue	NOUN
gujaf-412	307	6	of	of	ADP
gujaf-412	307	7	government	government	NOUN
gujaf-412	307	8	bond	bond	NOUN
gujaf-412	307	9	within	within	ADP
gujaf-412	307	10	the	the	DET
gujaf-412	307	11	period	period	NOUN
gujaf-412	307	12	recorded	record	VERB
gujaf-412	307	13	the	the	DET
gujaf-412	307	14	average	average	NOUN
gujaf-412	307	15	of	of	ADP
gujaf-412	307	16	12.80	12.80	NUM
gujaf-412	307	17	percent	percent	NOUN
gujaf-412	307	18	with	with	ADP
gujaf-412	307	19	the	the	DET
gujaf-412	307	20	spread	spread	NOUN
gujaf-412	307	21	of	of	ADP
gujaf-412	307	22	6.71	6.71	NUM
gujaf-412	307	23	percent	percent	NOUN
gujaf-412	307	24	from	from	ADP
gujaf-412	307	25	this	this	DET
gujaf-412	307	26	average	average	ADJ
gujaf-412	307	27	behaviour	behaviour	NOUN
gujaf-412	307	28	.	.	PUNCT
gujaf-412	308	1	the	the	DET
gujaf-412	308	2	lowest	low	ADJ
gujaf-412	308	3	and	and	CCONJ
gujaf-412	308	4	highest	high	ADJ
gujaf-412	308	5	new	new	ADJ
gujaf-412	308	6	issues	issue	NOUN
gujaf-412	308	7	of	of	ADP
gujaf-412	308	8	government	government	NOUN
gujaf-412	308	9	bond	bond	NOUN
gujaf-412	308	10	recorded	record	VERB
gujaf-412	308	11	within	within	ADP
gujaf-412	308	12	the	the	DET
gujaf-412	308	13	period	period	NOUN
gujaf-412	308	14	were	be	AUX
gujaf-412	308	15	12.55	12.55	NUM
gujaf-412	308	16	percent	percent	NOUN
gujaf-412	308	17	and	and	CCONJ
gujaf-412	308	18	13.07	13.07	NUM
gujaf-412	308	19	percent	percent	NOUN
gujaf-412	308	20	respectively	respectively	ADV
gujaf-412	308	21	.	.	PUNCT
gujaf-412	309	1	volatility	volatility	NOUN
gujaf-412	309	2	level	level	NOUN
gujaf-412	309	3	of	of	ADP
gujaf-412	309	4	government	government	NOUN
gujaf-412	309	5	bond	bond	NOUN
gujaf-412	309	6	has	have	VERB
gujaf-412	309	7	the	the	DET
gujaf-412	309	8	mean	mean	NOUN
gujaf-412	309	9	of	of	ADP
gujaf-412	309	10	10.69	10.69	NUM
gujaf-412	309	11	,	,	PUNCT
gujaf-412	309	12	standard	standard	ADJ
gujaf-412	309	13	deviation	deviation	NOUN
gujaf-412	309	14	of	of	ADP
gujaf-412	309	15	3.42	3.42	NUM
gujaf-412	309	16	.	.	PUNCT
gujaf-412	310	1	the	the	DET
gujaf-412	310	2	minimum	minimum	NOUN
gujaf-412	310	3	and	and	CCONJ
gujaf-412	310	4	maximum	maximum	NOUN
gujaf-412	310	5	of	of	ADP
gujaf-412	310	6	6.71	6.71	NUM
gujaf-412	310	7	and	and	CCONJ
gujaf-412	310	8	14.84	14.84	NUM
gujaf-412	310	9	.	.	PUNCT
gujaf-412	311	1	this	this	DET
gujaf-412	311	2	denotes	denote	VERB
gujaf-412	311	3	that	that	SCONJ
gujaf-412	311	4	the	the	DET
gujaf-412	311	5	average	average	ADJ
gujaf-412	311	6	volatility	volatility	NOUN
gujaf-412	311	7	level	level	NOUN
gujaf-412	311	8	of	of	ADP
gujaf-412	311	9	government	government	NOUN
gujaf-412	311	10	bond	bond	NOUN
gujaf-412	311	11	within	within	ADP
gujaf-412	311	12	the	the	DET
gujaf-412	311	13	period	period	NOUN
gujaf-412	311	14	was	be	AUX
gujaf-412	311	15	10.69	10.69	NUM
gujaf-412	311	16	percent	percent	NOUN
gujaf-412	311	17	,	,	PUNCT
gujaf-412	311	18	with	with	ADP
gujaf-412	311	19	the	the	DET
gujaf-412	311	20	spread	spread	NOUN
gujaf-412	311	21	of	of	ADP
gujaf-412	311	22	3.42	3.42	NUM
gujaf-412	311	23	from	from	ADP
gujaf-412	311	24	the	the	DET
gujaf-412	311	25	average	average	ADJ
gujaf-412	311	26	behaviour	behaviour	NOUN
gujaf-412	311	27	.	.	PUNCT
gujaf-412	312	1	the	the	DET
gujaf-412	312	2	lowest	low	ADJ
gujaf-412	312	3	and	and	CCONJ
gujaf-412	312	4	highest	high	ADJ
gujaf-412	312	5	value	value	NOUN
gujaf-412	312	6	of	of	ADP
gujaf-412	312	7	6.71	6.71	NUM
gujaf-412	312	8	percent	percent	NOUN
gujaf-412	312	9	and	and	CCONJ
gujaf-412	312	10	14.84	14.84	NUM
gujaf-412	312	11	percent	percent	NOUN
gujaf-412	312	12	respectively	respectively	ADV
gujaf-412	312	13	.	.	PUNCT
gujaf-412	313	1	pairwise	pairwise	NOUN
gujaf-412	313	2	correlation	correlation	NOUN
gujaf-412	313	3	analysis	analysis	NOUN
gujaf-412	313	4	table	table	NOUN
gujaf-412	313	5	4	4	NUM
gujaf-412	313	6	:	:	PUNCT
gujaf-412	313	7	correlation	correlation	NOUN
gujaf-412	313	8	matrix	matrix	NOUN
gujaf-412	313	9	(	(	PUNCT
gujaf-412	313	10	relationship	relationship	NOUN
gujaf-412	313	11	between	between	ADP
gujaf-412	313	12	capital	capital	NOUN
gujaf-412	313	13	market	market	NOUN
gujaf-412	313	14	performance	performance	NOUN
gujaf-412	313	15	and	and	CCONJ
gujaf-412	313	16	other	other	ADJ
gujaf-412	313	17	explanatory	explanatory	ADJ
gujaf-412	313	18	variables	variable	NOUN
gujaf-412	313	19	)	)	PUNCT
gujaf-412	313	20	probability	probability	NOUN
gujaf-412	313	21	lcmp	lcmp	PROPN
gujaf-412	313	22	lgbmc	lgbmc	PROPN
gujaf-412	313	23	lvgb	lvgb	PROPN
gujaf-412	313	24	lnigb	lnigb	PROPN
gujaf-412	313	25	lvlgb	lvlgb	PROPN
gujaf-412	313	26	lcmp	lcmp	VERB
gujaf-412	313	27	1	1	NUM
gujaf-412	313	28	lgbmc	lgbmc	ADJ
gujaf-412	313	29	-0.2863	-0.2863	NOUN
gujaf-412	313	30	1	1	NUM
gujaf-412	313	31	0.4226	0.4226	NUM
gujaf-412	313	32	lvgb	lvgb	VERB
gujaf-412	313	33	0.56481	0.56481	NUM
gujaf-412	313	34	0.02506	0.02506	NUM
gujaf-412	313	35	1	1	NUM
gujaf-412	313	36	0.0889	0.0889	NUM
gujaf-412	313	37	0.9452	0.9452	NUM
gujaf-412	313	38	lnigb	lnigb	NOUN
gujaf-412	313	39	0.28103	0.28103	NUM
gujaf-412	313	40	-0.5466	-0.5466	NOUN
gujaf-412	313	41	-0.1664	-0.1664	VERB
gujaf-412	313	42	1	1	NUM
gujaf-412	313	43	0.4315	0.4315	NUM
gujaf-412	313	44	0.1021	0.1021	NUM
gujaf-412	313	45	0.6459	0.6459	NUM
gujaf-412	313	46	lvlgb	lvlgb	ADJ
gujaf-412	313	47	-0.5404	-0.5404	NOUN
gujaf-412	313	48	0.4654	0.4654	NUM
gujaf-412	313	49	-0.6496	-0.6496	NOUN
gujaf-412	313	50	-0.1713	-0.1713	PROPN
gujaf-412	314	1	1	1	NUM
gujaf-412	314	2	0.1068	0.1068	NUM
gujaf-412	314	3	0.1753	0.1753	NUM
gujaf-412	314	4	0.0421	0.0421	NUM
gujaf-412	314	5	0.6361	0.6361	NUM
gujaf-412	314	6	source	source	NOUN
gujaf-412	314	7	:	:	PUNCT
gujaf-412	314	8	author	author	NOUN
gujaf-412	314	9	’s	’s	PART
gujaf-412	314	10	computation	computation	NOUN
gujaf-412	314	11	,	,	PUNCT
gujaf-412	314	12	2023	2023	NUM
gujaf-412	314	13	.	.	PUNCT
gujaf-412	315	1	the	the	DET
gujaf-412	315	2	next	next	ADJ
gujaf-412	315	3	description	description	NOUN
gujaf-412	315	4	of	of	ADP
gujaf-412	315	5	variables	variable	NOUN
gujaf-412	315	6	is	be	AUX
gujaf-412	315	7	in	in	ADP
gujaf-412	315	8	terms	term	NOUN
gujaf-412	315	9	of	of	ADP
gujaf-412	315	10	the	the	DET
gujaf-412	315	11	relationships	relationship	NOUN
gujaf-412	315	12	that	that	PRON
gujaf-412	315	13	exist	exist	VERB
gujaf-412	315	14	among	among	ADP
gujaf-412	315	15	them	they	PRON
gujaf-412	315	16	.	.	PUNCT
gujaf-412	316	1	this	this	PRON
gujaf-412	316	2	is	be	AUX
gujaf-412	316	3	done	do	VERB
gujaf-412	316	4	through	through	ADP
gujaf-412	316	5	the	the	DET
gujaf-412	316	6	pairwise	pairwise	NOUN
gujaf-412	316	7	correlation	correlation	NOUN
gujaf-412	316	8	analysis	analysis	NOUN
gujaf-412	316	9	.	.	PUNCT
gujaf-412	317	1	the	the	DET
gujaf-412	317	2	results	result	NOUN
gujaf-412	317	3	of	of	ADP
gujaf-412	317	4	the	the	DET
gujaf-412	317	5	correlation	correlation	NOUN
gujaf-412	317	6	analysis	analysis	NOUN
gujaf-412	317	7	are	be	AUX
gujaf-412	317	8	presented	present	VERB
gujaf-412	317	9	in	in	ADP
gujaf-412	317	10	table	table	NOUN
gujaf-412	317	11	4	4	NUM
gujaf-412	317	12	,	,	PUNCT
gujaf-412	317	13	which	which	PRON
gujaf-412	317	14	shows	show	VERB
gujaf-412	317	15	both	both	CCONJ
gujaf-412	317	16	the	the	DET
gujaf-412	317	17	correlation	correlation	NOUN
gujaf-412	317	18	coefficient	coefficient	NOUN
gujaf-412	317	19	of	of	ADP
gujaf-412	317	20	relationships	relationship	NOUN
gujaf-412	317	21	and	and	CCONJ
gujaf-412	317	22	their	their	PRON
gujaf-412	317	23	respective	respective	ADJ
gujaf-412	317	24	p	p	NOUN
gujaf-412	317	25	-	-	PUNCT
gujaf-412	317	26	values	value	NOUN
gujaf-412	317	27	(	(	PUNCT
gujaf-412	317	28	shown	show	VERB
gujaf-412	317	29	in	in	ADP
gujaf-412	317	30	parenthesis	parenthesis	NOUN
gujaf-412	317	31	)	)	PUNCT
gujaf-412	317	32	.	.	PUNCT
gujaf-412	318	1	the	the	DET
gujaf-412	318	2	results	result	NOUN
gujaf-412	318	3	in	in	ADP
gujaf-412	318	4	the	the	DET
gujaf-412	318	5	correlation	correlation	NOUN
gujaf-412	318	6	matrix	matrix	NOUN
gujaf-412	318	7	presents	present	NOUN
gujaf-412	318	8	above	above	ADV
gujaf-412	318	9	shows	show	VERB
gujaf-412	318	10	that	that	SCONJ
gujaf-412	318	11	capital	capital	NOUN
gujaf-412	318	12	market	market	NOUN
gujaf-412	318	13	performance	performance	NOUN
gujaf-412	318	14	have	have	VERB
gujaf-412	318	15	negative	negative	ADJ
gujaf-412	318	16	coefficients	coefficient	NOUN
gujaf-412	318	17	with	with	ADP
gujaf-412	318	18	government	government	NOUN
gujaf-412	318	19	bond	bond	NOUN
gujaf-412	318	20	market	market	NOUN
gujaf-412	318	21	capitalization	capitalization	NOUN
gujaf-412	318	22	(	(	PUNCT
gujaf-412	318	23	-0.286314	-0.286314	PROPN
gujaf-412	318	24	)	)	PUNCT
gujaf-412	318	25	and	and	CCONJ
gujaf-412	318	26	volatility	volatility	NOUN
gujaf-412	318	27	level	level	NOUN
gujaf-412	318	28	of	of	ADP
gujaf-412	318	29	government	government	NOUN
gujaf-412	318	30	bonds	bond	NOUN
gujaf-412	318	31	(	(	PUNCT
gujaf-412	318	32	-0.540399	-0.540399	PROPN
gujaf-412	318	33	)	)	PUNCT
gujaf-412	318	34	while	while	SCONJ
gujaf-412	318	35	it	it	PRON
gujaf-412	318	36	has	have	VERB
gujaf-412	318	37	positive	positive	ADJ
gujaf-412	318	38	correlation	correlation	NOUN
gujaf-412	318	39	coefficients	coefficient	NOUN
gujaf-412	318	40	with	with	ADP
gujaf-412	318	41	value	value	NOUN
gujaf-412	318	42	of	of	ADP
gujaf-412	318	43	government	government	NOUN
gujaf-412	318	44	bonds	bond	NOUN
gujaf-412	318	45	(	(	PUNCT
gujaf-412	318	46	0.564811	0.564811	NUM
gujaf-412	318	47	)	)	PUNCT
gujaf-412	318	48	and	and	CCONJ
gujaf-412	318	49	new	new	ADJ
gujaf-412	318	50	issues	issue	NOUN
gujaf-412	318	51	of	of	ADP
gujaf-412	318	52	government	government	NOUN
gujaf-412	318	53	bonds	bond	NOUN
gujaf-412	318	54	(	(	PUNCT
gujaf-412	318	55	0.281026	0.281026	NUM
gujaf-412	318	56	)	)	PUNCT
gujaf-412	318	57	.	.	PUNCT
gujaf-412	319	1	this	this	PRON
gujaf-412	319	2	means	mean	VERB
gujaf-412	319	3	that	that	SCONJ
gujaf-412	319	4	capital	capital	NOUN
gujaf-412	319	5	market	market	NOUN
gujaf-412	319	6	performance	performance	NOUN
gujaf-412	319	7	moves	move	NOUN
gujaf-412	319	8	in	in	ADP
gujaf-412	319	9	the	the	DET
gujaf-412	319	10	same	same	ADJ
gujaf-412	319	11	direction	direction	NOUN
gujaf-412	319	12	with	with	ADP
gujaf-412	319	13	new	new	ADJ
gujaf-412	319	14	issues	issue	NOUN
gujaf-412	319	15	on	on	ADP
gujaf-412	319	16	government	government	NOUN
gujaf-412	319	17	bond	bond	NOUN
gujaf-412	319	18	and	and	CCONJ
gujaf-412	319	19	value	value	NOUN
gujaf-412	319	20	of	of	ADP
gujaf-412	319	21	government	government	NOUN
gujaf-412	319	22	bonds	bond	NOUN
gujaf-412	319	23	while	while	SCONJ
gujaf-412	319	24	it	it	PRON
gujaf-412	319	25	moves	move	VERB
gujaf-412	319	26	in	in	ADP
gujaf-412	319	27	opposite	opposite	ADJ
gujaf-412	319	28	direction	direction	NOUN
gujaf-412	319	29	with	with	ADP
gujaf-412	319	30	government	government	NOUN
gujaf-412	319	31	bond	bond	NOUN
gujaf-412	319	32	market	market	NOUN
gujaf-412	319	33	capitalization	capitalization	NOUN
gujaf-412	319	34	and	and	CCONJ
gujaf-412	319	35	volatility	volatility	NOUN
gujaf-412	319	36	level	level	NOUN
gujaf-412	319	37	of	of	ADP
gujaf-412	319	38	government	government	NOUN
gujaf-412	319	39	bonds	bond	NOUN
gujaf-412	319	40	.	.	PUNCT
gujaf-412	320	1	in	in	ADP
gujaf-412	320	2	order	order	NOUN
gujaf-412	320	3	words	word	NOUN
gujaf-412	320	4	,	,	PUNCT
gujaf-412	320	5	higher	high	ADJ
gujaf-412	320	6	level	level	NOUN
gujaf-412	320	7	of	of	ADP
gujaf-412	320	8	capital	capital	NOUN
gujaf-412	320	9	market	market	NOUN
gujaf-412	320	10	performance	performance	NOUN
gujaf-412	320	11	is	be	AUX
gujaf-412	320	12	associated	associate	VERB
gujaf-412	320	13	with	with	ADP
gujaf-412	320	14	higher	high	ADJ
gujaf-412	320	15	level	level	NOUN
gujaf-412	320	16	of	of	ADP
gujaf-412	320	17	value	value	NOUN
gujaf-412	320	18	of	of	ADP
gujaf-412	320	19	government	government	NOUN
gujaf-412	320	20	bonds	bond	NOUN
gujaf-412	320	21	and	and	CCONJ
gujaf-412	320	22	new	new	ADJ
gujaf-412	320	23	issues	issue	NOUN
gujaf-412	320	24	of	of	ADP
gujaf-412	320	25	government	government	NOUN
gujaf-412	320	26	bonds	bond	NOUN
gujaf-412	320	27	but	but	CCONJ
gujaf-412	320	28	with	with	ADP
gujaf-412	320	29	lower	low	ADJ
gujaf-412	320	30	level	level	NOUN
gujaf-412	320	31	of	of	ADP
gujaf-412	320	32	government	government	NOUN
gujaf-412	320	33	bond	bond	NOUN
gujaf-412	320	34	market	market	NOUN
gujaf-412	320	35	capitalization	capitalization	NOUN
gujaf-412	320	36	and	and	CCONJ
gujaf-412	320	37	volatility	volatility	NOUN
gujaf-412	320	38	level	level	NOUN
gujaf-412	320	39	of	of	ADP
gujaf-412	320	40	government	government	NOUN
gujaf-412	320	41	bonds	bond	NOUN
gujaf-412	320	42	.	.	PUNCT
gujaf-412	321	1	government	government	NOUN
gujaf-412	321	2	bonds	bond	NOUN
gujaf-412	321	3	market	market	NOUN
gujaf-412	321	4	capitalization	capitalization	NOUN
gujaf-412	321	5	has	have	VERB
gujaf-412	321	6	negative	negative	ADJ
gujaf-412	321	7	correlation	correlation	NOUN
gujaf-412	321	8	coefficients	coefficient	NOUN
gujaf-412	321	9	with	with	ADP
gujaf-412	321	10	new	new	ADJ
gujaf-412	321	11	issues	issue	NOUN
gujaf-412	321	12	on	on	ADP
gujaf-412	321	13	government	government	NOUN
gujaf-412	321	14	bonds	bond	NOUN
gujaf-412	321	15	(	(	PUNCT
gujaf-412	321	16	-0.546563	-0.546563	NOUN
gujaf-412	321	17	)	)	PUNCT
gujaf-412	321	18	while	while	SCONJ
gujaf-412	321	19	it	it	PRON
gujaf-412	321	20	has	have	VERB
gujaf-412	321	21	positive	positive	ADJ
gujaf-412	321	22	correlation	correlation	NOUN
gujaf-412	321	23	coefficients	coefficient	NOUN
gujaf-412	321	24	with	with	ADP
gujaf-412	321	25	value	value	NOUN
gujaf-412	321	26	of	of	ADP
gujaf-412	321	27	government	government	NOUN
gujaf-412	321	28	bonds	bond	NOUN
gujaf-412	321	29	(	(	PUNCT
gujaf-412	321	30	0.025062	0.025062	NUM
gujaf-412	321	31	)	)	PUNCT
gujaf-412	321	32	and	and	CCONJ
gujaf-412	321	33	volatility	volatility	NOUN
gujaf-412	321	34	level	level	NOUN
gujaf-412	321	35	of	of	ADP
gujaf-412	321	36	government	government	NOUN
gujaf-412	321	37	bonds	bond	NOUN
gujaf-412	321	38	(	(	PUNCT
gujaf-412	321	39	0.465401	0.465401	NUM
gujaf-412	321	40	)	)	PUNCT
gujaf-412	321	41	.	.	PUNCT
gujaf-412	322	1	this	this	DET
gujaf-412	322	2	denotes	denote	VERB
gujaf-412	322	3	that	that	SCONJ
gujaf-412	322	4	government	government	NOUN
gujaf-412	322	5	bonds	bond	VERB
gujaf-412	322	6	market	market	NOUN
gujaf-412	322	7	capitalization	capitalization	NOUN
gujaf-412	322	8	moves	move	NOUN
gujaf-412	322	9	in	in	ADP
gujaf-412	322	10	the	the	DET
gujaf-412	322	11	same	same	ADJ
gujaf-412	322	12	direction	direction	NOUN
gujaf-412	322	13	with	with	ADP
gujaf-412	322	14	value	value	NOUN
gujaf-412	322	15	of	of	ADP
gujaf-412	322	16	gusau	gusau	ADJ
gujaf-412	322	17	journal	journal	NOUN
gujaf-412	322	18	of	of	ADP
gujaf-412	322	19	accounting	accounting	NOUN
gujaf-412	322	20	and	and	CCONJ
gujaf-412	322	21	finance	finance	NOUN
gujaf-412	322	22	,	,	PUNCT
gujaf-412	322	23	vol.6	vol.6	PROPN
gujaf-412	322	24	,	,	PUNCT
gujaf-412	322	25	issue	issue	NOUN
gujaf-412	322	26	2	2	NUM
gujaf-412	322	27	,	,	PUNCT
gujaf-412	322	28	april	april	PROPN
gujaf-412	322	29	,	,	PUNCT
gujaf-412	322	30	2025	2025	NUM
gujaf-412	322	31	12	12	NUM
gujaf-412	322	32	government	government	NOUN
gujaf-412	322	33	bonds	bond	NOUN
gujaf-412	322	34	and	and	CCONJ
gujaf-412	322	35	volatility	volatility	NOUN
gujaf-412	322	36	level	level	NOUN
gujaf-412	322	37	of	of	ADP
gujaf-412	322	38	government	government	NOUN
gujaf-412	322	39	bonds	bond	NOUN
gujaf-412	322	40	while	while	SCONJ
gujaf-412	322	41	it	it	PRON
gujaf-412	322	42	moves	move	VERB
gujaf-412	322	43	in	in	ADP
gujaf-412	322	44	opposite	opposite	ADJ
gujaf-412	322	45	direction	direction	NOUN
gujaf-412	322	46	with	with	ADP
gujaf-412	322	47	new	new	ADJ
gujaf-412	322	48	issues	issue	NOUN
gujaf-412	322	49	on	on	ADP
gujaf-412	322	50	government	government	NOUN
gujaf-412	322	51	bonds	bond	NOUN
gujaf-412	322	52	.	.	PUNCT
gujaf-412	323	1	in	in	ADP
gujaf-412	323	2	order	order	NOUN
gujaf-412	323	3	words	word	NOUN
gujaf-412	323	4	,	,	PUNCT
gujaf-412	323	5	higher	high	ADJ
gujaf-412	323	6	level	level	NOUN
gujaf-412	323	7	of	of	ADP
gujaf-412	323	8	government	government	NOUN
gujaf-412	323	9	market	market	NOUN
gujaf-412	323	10	bonds	bond	NOUN
gujaf-412	323	11	capitalization	capitalization	NOUN
gujaf-412	323	12	is	be	AUX
gujaf-412	323	13	associated	associate	VERB
gujaf-412	323	14	with	with	ADP
gujaf-412	323	15	higher	high	ADJ
gujaf-412	323	16	level	level	NOUN
gujaf-412	323	17	of	of	ADP
gujaf-412	323	18	value	value	NOUN
gujaf-412	323	19	of	of	ADP
gujaf-412	323	20	government	government	NOUN
gujaf-412	323	21	bonds	bond	NOUN
gujaf-412	323	22	and	and	CCONJ
gujaf-412	323	23	volatility	volatility	NOUN
gujaf-412	323	24	level	level	NOUN
gujaf-412	323	25	of	of	ADP
gujaf-412	323	26	government	government	NOUN
gujaf-412	323	27	bonds	bond	NOUN
gujaf-412	323	28	but	but	CCONJ
gujaf-412	323	29	with	with	ADP
gujaf-412	323	30	lower	low	ADJ
gujaf-412	323	31	level	level	NOUN
gujaf-412	323	32	of	of	ADP
gujaf-412	323	33	new	new	ADJ
gujaf-412	323	34	issues	issue	NOUN
gujaf-412	323	35	on	on	ADP
gujaf-412	323	36	government	government	NOUN
gujaf-412	323	37	bonds	bond	NOUN
gujaf-412	323	38	.	.	PUNCT
gujaf-412	324	1	value	value	NOUN
gujaf-412	324	2	of	of	ADP
gujaf-412	324	3	government	government	NOUN
gujaf-412	324	4	bond	bond	NOUN
gujaf-412	324	5	has	have	VERB
gujaf-412	324	6	negative	negative	ADJ
gujaf-412	324	7	correlation	correlation	NOUN
gujaf-412	324	8	coefficient	coefficient	NOUN
gujaf-412	324	9	with	with	ADP
gujaf-412	324	10	new	new	ADJ
gujaf-412	324	11	issues	issue	NOUN
gujaf-412	324	12	on	on	ADP
gujaf-412	324	13	government	government	NOUN
gujaf-412	324	14	bonds	bond	NOUN
gujaf-412	324	15	and	and	CCONJ
gujaf-412	324	16	volatility	volatility	NOUN
gujaf-412	324	17	level	level	NOUN
gujaf-412	324	18	of	of	ADP
gujaf-412	324	19	government	government	NOUN
gujaf-412	324	20	bond	bond	NOUN
gujaf-412	324	21	(	(	PUNCT
gujaf-412	324	22	-0.166394	-0.166394	NOUN
gujaf-412	324	23	and	and	CCONJ
gujaf-412	324	24	-0.649625	-0.649625	NOUN
gujaf-412	324	25	)	)	PUNCT
gujaf-412	324	26	.	.	PUNCT
gujaf-412	325	1	this	this	PRON
gujaf-412	325	2	implies	imply	VERB
gujaf-412	325	3	that	that	DET
gujaf-412	325	4	value	value	NOUN
gujaf-412	325	5	of	of	ADP
gujaf-412	325	6	government	government	NOUN
gujaf-412	325	7	bond	bond	NOUN
gujaf-412	325	8	moves	move	NOUN
gujaf-412	325	9	in	in	ADP
gujaf-412	325	10	opposite	opposite	ADJ
gujaf-412	325	11	direction	direction	NOUN
gujaf-412	325	12	with	with	ADP
gujaf-412	325	13	new	new	ADJ
gujaf-412	325	14	issues	issue	NOUN
gujaf-412	325	15	on	on	ADP
gujaf-412	325	16	government	government	NOUN
gujaf-412	325	17	bonds	bond	NOUN
gujaf-412	325	18	and	and	CCONJ
gujaf-412	325	19	volatility	volatility	NOUN
gujaf-412	325	20	level	level	NOUN
gujaf-412	325	21	of	of	ADP
gujaf-412	325	22	government	government	NOUN
gujaf-412	325	23	bond	bond	NOUN
gujaf-412	325	24	.	.	PUNCT
gujaf-412	326	1	in	in	ADP
gujaf-412	326	2	order	order	NOUN
gujaf-412	326	3	words	word	NOUN
gujaf-412	326	4	,	,	PUNCT
gujaf-412	326	5	higher	high	ADJ
gujaf-412	326	6	level	level	NOUN
gujaf-412	326	7	of	of	ADP
gujaf-412	326	8	value	value	NOUN
gujaf-412	326	9	of	of	ADP
gujaf-412	326	10	government	government	NOUN
gujaf-412	326	11	bond	bond	NOUN
gujaf-412	326	12	is	be	AUX
gujaf-412	326	13	associated	associate	VERB
gujaf-412	326	14	with	with	ADP
gujaf-412	326	15	lower	low	ADJ
gujaf-412	326	16	level	level	NOUN
gujaf-412	326	17	of	of	ADP
gujaf-412	326	18	new	new	ADJ
gujaf-412	326	19	issues	issue	NOUN
gujaf-412	326	20	on	on	ADP
gujaf-412	326	21	government	government	NOUN
gujaf-412	326	22	bond	bond	NOUN
gujaf-412	326	23	and	and	CCONJ
gujaf-412	326	24	volatility	volatility	NOUN
gujaf-412	326	25	level	level	NOUN
gujaf-412	326	26	of	of	ADP
gujaf-412	326	27	government	government	NOUN
gujaf-412	326	28	bond	bond	NOUN
gujaf-412	326	29	.	.	PUNCT
gujaf-412	327	1	new	new	ADJ
gujaf-412	327	2	issues	issue	NOUN
gujaf-412	327	3	on	on	ADP
gujaf-412	327	4	government	government	NOUN
gujaf-412	327	5	bonds	bond	NOUN
gujaf-412	327	6	have	have	VERB
gujaf-412	327	7	negative	negative	ADJ
gujaf-412	327	8	correlation	correlation	NOUN
gujaf-412	327	9	coefficient	coefficient	NOUN
gujaf-412	327	10	with	with	ADP
gujaf-412	327	11	volatility	volatility	NOUN
gujaf-412	327	12	level	level	NOUN
gujaf-412	327	13	of	of	ADP
gujaf-412	327	14	government	government	NOUN
gujaf-412	327	15	bond	bond	NOUN
gujaf-412	327	16	.	.	PUNCT
gujaf-412	328	1	therefore	therefore	ADV
gujaf-412	328	2	,	,	PUNCT
gujaf-412	328	3	higher	high	ADJ
gujaf-412	328	4	level	level	NOUN
gujaf-412	328	5	of	of	ADP
gujaf-412	328	6	new	new	ADJ
gujaf-412	328	7	issues	issue	NOUN
gujaf-412	328	8	on	on	ADP
gujaf-412	328	9	government	government	NOUN
gujaf-412	328	10	bond	bond	NOUN
gujaf-412	328	11	is	be	AUX
gujaf-412	328	12	associated	associate	VERB
gujaf-412	328	13	with	with	ADP
gujaf-412	328	14	lower	low	ADJ
gujaf-412	328	15	level	level	NOUN
gujaf-412	328	16	of	of	ADP
gujaf-412	328	17	volatility	volatility	NOUN
gujaf-412	328	18	in	in	ADP
gujaf-412	328	19	government	government	NOUN
gujaf-412	328	20	bonds	bond	NOUN
gujaf-412	328	21	.	.	PUNCT
gujaf-412	329	1	this	this	DET
gujaf-412	329	2	section	section	NOUN
gujaf-412	329	3	examines	examine	VERB
gujaf-412	329	4	government	government	NOUN
gujaf-412	329	5	bonds	bond	NOUN
gujaf-412	329	6	’	'	PUNCT
gujaf-412	329	7	impact	impact	NOUN
gujaf-412	329	8	on	on	ADP
gujaf-412	329	9	nigeria	nigeria	PROPN
gujaf-412	329	10	’s	’s	PART
gujaf-412	329	11	capital	capital	NOUN
gujaf-412	329	12	market	market	NOUN
gujaf-412	329	13	performance	performance	NOUN
gujaf-412	329	14	.	.	PUNCT
gujaf-412	330	1	the	the	DET
gujaf-412	330	2	results	result	NOUN
gujaf-412	330	3	of	of	ADP
gujaf-412	330	4	the	the	DET
gujaf-412	330	5	ordinary	ordinary	ADJ
gujaf-412	330	6	least	least	ADJ
gujaf-412	330	7	square	square	ADJ
gujaf-412	330	8	estimation	estimation	NOUN
gujaf-412	330	9	(	(	PUNCT
gujaf-412	330	10	ols	ols	NOUN
gujaf-412	330	11	)	)	PUNCT
gujaf-412	330	12	method	method	NOUN
gujaf-412	330	13	,	,	PUNCT
gujaf-412	330	14	as	as	ADV
gujaf-412	330	15	well	well	ADV
gujaf-412	330	16	as	as	ADP
gujaf-412	330	17	relevant	relevant	ADJ
gujaf-412	330	18	postestimation	postestimation	NOUN
gujaf-412	330	19	techniques	technique	NOUN
gujaf-412	330	20	were	be	AUX
gujaf-412	330	21	presented	present	VERB
gujaf-412	330	22	in	in	ADP
gujaf-412	330	23	the	the	DET
gujaf-412	330	24	model	model	NOUN
gujaf-412	330	25	.	.	PUNCT
gujaf-412	331	1	table	table	NOUN
gujaf-412	331	2	5	5	NUM
gujaf-412	331	3	:	:	PUNCT
gujaf-412	331	4	ordinary	ordinary	ADJ
gujaf-412	331	5	least	least	ADJ
gujaf-412	331	6	square	square	ADJ
gujaf-412	331	7	(	(	PUNCT
gujaf-412	331	8	ols	ol	NOUN
gujaf-412	331	9	)	)	PUNCT
gujaf-412	331	10	.	.	PUNCT
gujaf-412	332	1	variable	variable	ADJ
gujaf-412	332	2	coefficient	coefficient	NOUN
gujaf-412	332	3	std	std	PROPN
gujaf-412	332	4	.	.	NOUN
gujaf-412	332	5	error	error	NOUN
gujaf-412	332	6	t	t	NOUN
gujaf-412	332	7	-	-	PUNCT
gujaf-412	332	8	statistic	statistic	NOUN
gujaf-412	332	9	prob	prob	NOUN
gujaf-412	332	10	.	.	PUNCT
gujaf-412	333	1	lgbmc	lgbmc	VERB
gujaf-412	333	2	0.0415	0.0415	NUM
gujaf-412	333	3	0.193	0.193	NUM
gujaf-412	333	4	0.215	0.215	NUM
gujaf-412	333	5	0.039	0.039	NUM
gujaf-412	333	6	lnigb	lnigb	NOUN
gujaf-412	333	7	0.594	0.594	NUM
gujaf-412	333	8	0.751	0.751	NUM
gujaf-412	333	9	0.791	0.791	NUM
gujaf-412	333	10	0.465	0.465	NUM
gujaf-412	333	11	lvlgb	lvlgb	ADJ
gujaf-412	333	12	-0.007	-0.007	NOUN
gujaf-412	334	1	0.057	0.057	NUM
gujaf-412	334	2	-0.121	-0.121	NOUN
gujaf-412	334	3	0.908	0.908	NUM
gujaf-412	334	4	lvgb	lvgb	NOUN
gujaf-412	334	5	0.224	0.224	NUM
gujaf-412	334	6	0.192	0.192	NUM
gujaf-412	334	7	1.170	1.170	NUM
gujaf-412	334	8	0.095	0.095	NUM
gujaf-412	334	9	c	c	NOUN
gujaf-412	334	10	1.667	1.667	NUM
gujaf-412	334	11	10.322	10.322	NUM
gujaf-412	334	12	0.161	0.161	NUM
gujaf-412	334	13	0.878	0.878	NUM
gujaf-412	334	14	r	r	NOUN
gujaf-412	334	15	-	-	PUNCT
gujaf-412	334	16	squared	square	VERB
gujaf-412	334	17	0.577	0.577	NUM
gujaf-412	334	18	f	f	X
gujaf-412	334	19	-	-	PUNCT
gujaf-412	334	20	statistic	statistic	NOUN
gujaf-412	334	21	1.142	1.142	NUM
gujaf-412	334	22	p	p	NOUN
gujaf-412	334	23	-	-	PUNCT
gujaf-412	334	24	value	value	NOUN
gujaf-412	334	25	of	of	ADP
gujaf-412	334	26	f	f	NOUN
gujaf-412	334	27	-	-	PUNCT
gujaf-412	334	28	statistic	statistic	ADJ
gujaf-412	334	29	0.033	0.033	NUM
gujaf-412	334	30	source	source	NOUN
gujaf-412	334	31	:	:	PUNCT
gujaf-412	334	32	author	author	NOUN
gujaf-412	334	33	’s	’s	PART
gujaf-412	334	34	computation	computation	NOUN
gujaf-412	334	35	,	,	PUNCT
gujaf-412	334	36	2024	2024	NUM
gujaf-412	334	37	.	.	PUNCT
gujaf-412	335	1	the	the	DET
gujaf-412	335	2	table	table	NOUN
gujaf-412	335	3	5	5	NUM
gujaf-412	335	4	examines	examine	VERB
gujaf-412	335	5	the	the	DET
gujaf-412	335	6	impact	impact	NOUN
gujaf-412	335	7	of	of	ADP
gujaf-412	335	8	government	government	NOUN
gujaf-412	335	9	bonds	bond	NOUN
gujaf-412	335	10	on	on	ADP
gujaf-412	335	11	nigeria	nigeria	PROPN
gujaf-412	335	12	’s	’s	PART
gujaf-412	335	13	capital	capital	NOUN
gujaf-412	335	14	market	market	NOUN
gujaf-412	335	15	performance	performance	NOUN
gujaf-412	335	16	.	.	PUNCT
gujaf-412	336	1	by	by	ADP
gujaf-412	336	2	examining	examine	VERB
gujaf-412	336	3	the	the	DET
gujaf-412	336	4	independent	independent	ADJ
gujaf-412	336	5	variables	variable	NOUN
gujaf-412	336	6	in	in	ADP
gujaf-412	336	7	table	table	NOUN
gujaf-412	336	8	4.4	4.4	NUM
gujaf-412	336	9	,	,	PUNCT
gujaf-412	336	10	the	the	DET
gujaf-412	336	11	ordinary	ordinary	ADJ
gujaf-412	336	12	least	least	ADJ
gujaf-412	336	13	square	square	ADJ
gujaf-412	336	14	result	result	NOUN
gujaf-412	336	15	shows	show	VERB
gujaf-412	336	16	that	that	SCONJ
gujaf-412	336	17	government	government	NOUN
gujaf-412	336	18	bond	bond	NOUN
gujaf-412	336	19	market	market	NOUN
gujaf-412	336	20	capitalization	capitalization	NOUN
gujaf-412	336	21	,	,	PUNCT
gujaf-412	336	22	new	new	ADJ
gujaf-412	336	23	issues	issue	NOUN
gujaf-412	336	24	on	on	ADP
gujaf-412	336	25	government	government	NOUN
gujaf-412	336	26	bond	bond	NOUN
gujaf-412	336	27	and	and	CCONJ
gujaf-412	336	28	value	value	NOUN
gujaf-412	336	29	of	of	ADP
gujaf-412	336	30	government	government	NOUN
gujaf-412	336	31	bond	bond	NOUN
gujaf-412	336	32	have	have	VERB
gujaf-412	336	33	positive	positive	ADJ
gujaf-412	336	34	coefficients	coefficient	NOUN
gujaf-412	336	35	of	of	ADP
gujaf-412	336	36	0.041475	0.041475	NUM
gujaf-412	336	37	,	,	PUNCT
gujaf-412	336	38	0.593907	0.593907	NUM
gujaf-412	336	39	and	and	CCONJ
gujaf-412	336	40	0.224152	0.224152	NUM
gujaf-412	336	41	respectively	respectively	ADV
gujaf-412	336	42	,	,	PUNCT
gujaf-412	336	43	while	while	SCONJ
gujaf-412	336	44	volatility	volatility	NOUN
gujaf-412	336	45	level	level	NOUN
gujaf-412	336	46	of	of	ADP
gujaf-412	336	47	government	government	NOUN
gujaf-412	336	48	bond	bond	NOUN
gujaf-412	336	49	has	have	VERB
gujaf-412	336	50	negative	negative	ADJ
gujaf-412	336	51	coefficient	coefficient	NOUN
gujaf-412	336	52	of	of	ADP
gujaf-412	336	53	-0.006883	-0.006883	PROPN
gujaf-412	336	54	.	.	PUNCT
gujaf-412	337	1	the	the	DET
gujaf-412	337	2	positive	positive	ADJ
gujaf-412	337	3	coefficients	coefficient	NOUN
gujaf-412	337	4	of	of	ADP
gujaf-412	337	5	government	government	NOUN
gujaf-412	337	6	bond	bond	NOUN
gujaf-412	337	7	market	market	NOUN
gujaf-412	337	8	capitalization	capitalization	NOUN
gujaf-412	337	9	and	and	CCONJ
gujaf-412	337	10	value	value	NOUN
gujaf-412	337	11	of	of	ADP
gujaf-412	337	12	government	government	NOUN
gujaf-412	337	13	bond	bond	NOUN
gujaf-412	337	14	are	be	AUX
gujaf-412	337	15	significant	significant	ADJ
gujaf-412	337	16	at	at	ADP
gujaf-412	337	17	5	5	NUM
gujaf-412	337	18	%	%	NOUN
gujaf-412	337	19	level	level	NOUN
gujaf-412	337	20	of	of	ADP
gujaf-412	337	21	significance	significance	NOUN
gujaf-412	337	22	and	and	CCONJ
gujaf-412	337	23	10	10	NUM
gujaf-412	337	24	%	%	NOUN
gujaf-412	337	25	significant	significant	ADJ
gujaf-412	337	26	level	level	NOUN
gujaf-412	337	27	respectively	respectively	ADV
gujaf-412	337	28	.	.	PUNCT
gujaf-412	338	1	however	however	ADV
gujaf-412	338	2	,	,	PUNCT
gujaf-412	338	3	other	other	ADJ
gujaf-412	338	4	variables	variable	NOUN
gujaf-412	338	5	such	such	ADJ
gujaf-412	338	6	as	as	ADP
gujaf-412	338	7	new	new	ADJ
gujaf-412	338	8	issues	issue	NOUN
gujaf-412	338	9	on	on	ADP
gujaf-412	338	10	government	government	NOUN
gujaf-412	338	11	bonds	bond	NOUN
gujaf-412	338	12	and	and	CCONJ
gujaf-412	338	13	volatility	volatility	NOUN
gujaf-412	338	14	level	level	NOUN
gujaf-412	338	15	of	of	ADP
gujaf-412	338	16	government	government	NOUN
gujaf-412	338	17	bond	bond	NOUN
gujaf-412	338	18	are	be	AUX
gujaf-412	338	19	not	not	PART
gujaf-412	338	20	statistically	statistically	ADV
gujaf-412	338	21	significant	significant	ADJ
gujaf-412	338	22	at	at	ADP
gujaf-412	338	23	all	all	DET
gujaf-412	338	24	conventional	conventional	ADJ
gujaf-412	338	25	levels	level	NOUN
gujaf-412	338	26	.	.	PUNCT
gujaf-412	339	1	specifically	specifically	ADV
gujaf-412	339	2	,	,	PUNCT
gujaf-412	339	3	the	the	DET
gujaf-412	339	4	significantly	significantly	ADV
gujaf-412	339	5	positive	positive	ADJ
gujaf-412	339	6	coefficients	coefficient	NOUN
gujaf-412	339	7	of	of	ADP
gujaf-412	339	8	government	government	NOUN
gujaf-412	339	9	bond	bond	NOUN
gujaf-412	339	10	market	market	NOUN
gujaf-412	339	11	capitalization	capitalization	NOUN
gujaf-412	339	12	means	mean	VERB
gujaf-412	339	13	that	that	SCONJ
gujaf-412	339	14	government	government	NOUN
gujaf-412	339	15	bond	bond	NOUN
gujaf-412	339	16	market	market	NOUN
gujaf-412	339	17	capitalization	capitalization	NOUN
gujaf-412	339	18	has	have	VERB
gujaf-412	339	19	significant	significant	ADJ
gujaf-412	339	20	positive	positive	ADJ
gujaf-412	339	21	coefficient	coefficient	NOUN
gujaf-412	339	22	on	on	ADP
gujaf-412	339	23	capital	capital	NOUN
gujaf-412	339	24	market	market	NOUN
gujaf-412	339	25	performance	performance	NOUN
gujaf-412	339	26	.	.	PUNCT
gujaf-412	340	1	therefore	therefore	ADV
gujaf-412	340	2	,	,	PUNCT
gujaf-412	340	3	a	a	DET
gujaf-412	340	4	percent	percent	NOUN
gujaf-412	340	5	point	point	NOUN
gujaf-412	340	6	increase	increase	NOUN
gujaf-412	340	7	in	in	ADP
gujaf-412	340	8	government	government	NOUN
gujaf-412	340	9	bond	bond	NOUN
gujaf-412	340	10	market	market	NOUN
gujaf-412	340	11	capitalization	capitalization	NOUN
gujaf-412	340	12	will	will	AUX
gujaf-412	340	13	lead	lead	VERB
gujaf-412	340	14	to	to	PART
gujaf-412	340	15	rise	rise	VERB
gujaf-412	340	16	in	in	ADP
gujaf-412	340	17	capital	capital	NOUN
gujaf-412	340	18	market	market	NOUN
gujaf-412	340	19	performance	performance	NOUN
gujaf-412	340	20	by	by	ADP
gujaf-412	340	21	0.041475	0.041475	NUM
gujaf-412	340	22	percent	percent	NOUN
gujaf-412	340	23	points	point	NOUN
gujaf-412	340	24	vice	vice	NOUN
gujaf-412	340	25	versa	versa	ADV
gujaf-412	340	26	.	.	PUNCT
gujaf-412	341	1	also	also	ADV
gujaf-412	341	2	,	,	PUNCT
gujaf-412	341	3	the	the	DET
gujaf-412	341	4	significantly	significantly	ADV
gujaf-412	341	5	positive	positive	ADJ
gujaf-412	341	6	coefficients	coefficient	NOUN
gujaf-412	341	7	of	of	ADP
gujaf-412	341	8	value	value	NOUN
gujaf-412	341	9	of	of	ADP
gujaf-412	341	10	government	government	NOUN
gujaf-412	341	11	bond	bond	NOUN
gujaf-412	341	12	means	mean	VERB
gujaf-412	341	13	that	that	SCONJ
gujaf-412	341	14	value	value	NOUN
gujaf-412	341	15	of	of	ADP
gujaf-412	341	16	government	government	NOUN
gujaf-412	341	17	bond	bond	NOUN
gujaf-412	341	18	has	have	VERB
gujaf-412	341	19	significant	significant	ADJ
gujaf-412	341	20	positive	positive	ADJ
gujaf-412	341	21	coefficient	coefficient	NOUN
gujaf-412	341	22	on	on	ADP
gujaf-412	341	23	capital	capital	NOUN
gujaf-412	341	24	market	market	NOUN
gujaf-412	341	25	performance	performance	NOUN
gujaf-412	341	26	.	.	PUNCT
gujaf-412	342	1	gusau	gusau	ADJ
gujaf-412	342	2	journal	journal	PROPN
gujaf-412	342	3	of	of	ADP
gujaf-412	342	4	accounting	accounting	NOUN
gujaf-412	342	5	and	and	CCONJ
gujaf-412	342	6	finance	finance	NOUN
gujaf-412	342	7	,	,	PUNCT
gujaf-412	342	8	vol.6	vol.6	PROPN
gujaf-412	342	9	,	,	PUNCT
gujaf-412	342	10	issue	issue	NOUN
gujaf-412	342	11	2	2	NUM
gujaf-412	342	12	,	,	PUNCT
gujaf-412	342	13	april	april	PROPN
gujaf-412	342	14	,	,	PUNCT
gujaf-412	342	15	2025	2025	NUM
gujaf-412	342	16	13	13	NUM
gujaf-412	342	17	therefore	therefore	ADV
gujaf-412	342	18	,	,	PUNCT
gujaf-412	342	19	a	a	DET
gujaf-412	342	20	percent	percent	NOUN
gujaf-412	342	21	point	point	NOUN
gujaf-412	342	22	increase	increase	NOUN
gujaf-412	342	23	in	in	ADP
gujaf-412	342	24	value	value	NOUN
gujaf-412	342	25	of	of	ADP
gujaf-412	342	26	government	government	NOUN
gujaf-412	342	27	bond	bond	NOUN
gujaf-412	342	28	will	will	AUX
gujaf-412	342	29	lead	lead	VERB
gujaf-412	342	30	to	to	PART
gujaf-412	342	31	rise	rise	VERB
gujaf-412	342	32	in	in	ADP
gujaf-412	342	33	capital	capital	NOUN
gujaf-412	342	34	market	market	NOUN
gujaf-412	342	35	performance	performance	NOUN
gujaf-412	342	36	by	by	ADP
gujaf-412	342	37	0.22415	0.22415	NUM
gujaf-412	342	38	percent	percent	NOUN
gujaf-412	342	39	points	point	NOUN
gujaf-412	342	40	vice	vice	NOUN
gujaf-412	342	41	versa	versa	ADV
gujaf-412	342	42	.	.	PUNCT
gujaf-412	343	1	the	the	DET
gujaf-412	343	2	reported	reported	ADJ
gujaf-412	343	3	r	r	NOUN
gujaf-412	343	4	-	-	PUNCT
gujaf-412	343	5	squared	square	VERB
gujaf-412	343	6	of	of	ADP
gujaf-412	343	7	the	the	DET
gujaf-412	343	8	model	model	NOUN
gujaf-412	343	9	shows	show	VERB
gujaf-412	343	10	that	that	SCONJ
gujaf-412	343	11	the	the	DET
gujaf-412	343	12	model	model	NOUN
gujaf-412	343	13	explains	explain	VERB
gujaf-412	343	14	about	about	ADP
gujaf-412	343	15	57.7	57.7	NUM
gujaf-412	343	16	%	%	NOUN
gujaf-412	343	17	of	of	ADP
gujaf-412	343	18	variations	variation	NOUN
gujaf-412	343	19	in	in	ADP
gujaf-412	343	20	capital	capital	NOUN
gujaf-412	343	21	market	market	NOUN
gujaf-412	343	22	performance	performance	NOUN
gujaf-412	343	23	.	.	PUNCT
gujaf-412	344	1	the	the	DET
gujaf-412	344	2	reported	report	VERB
gujaf-412	344	3	f	f	NOUN
gujaf-412	344	4	-	-	PUNCT
gujaf-412	344	5	statistic	statistic	NOUN
gujaf-412	344	6	shows	show	VERB
gujaf-412	344	7	a	a	DET
gujaf-412	344	8	value	value	NOUN
gujaf-412	344	9	of	of	ADP
gujaf-412	344	10	1.140702	1.140702	NUM
gujaf-412	344	11	,	,	PUNCT
gujaf-412	344	12	with	with	ADP
gujaf-412	344	13	p	p	NOUN
gujaf-412	344	14	-	-	PUNCT
gujaf-412	344	15	value	value	NOUN
gujaf-412	344	16	of	of	ADP
gujaf-412	344	17	0.033482	0.033482	NUM
gujaf-412	344	18	which	which	PRON
gujaf-412	344	19	indicates	indicate	VERB
gujaf-412	344	20	that	that	SCONJ
gujaf-412	344	21	it	it	PRON
gujaf-412	344	22	is	be	AUX
gujaf-412	344	23	statistically	statistically	ADV
gujaf-412	344	24	significant	significant	ADJ
gujaf-412	344	25	.	.	PUNCT
gujaf-412	345	1	this	this	PRON
gujaf-412	345	2	indicates	indicate	VERB
gujaf-412	345	3	that	that	SCONJ
gujaf-412	345	4	the	the	DET
gujaf-412	345	5	overall	overall	ADJ
gujaf-412	345	6	model	model	NOUN
gujaf-412	345	7	is	be	AUX
gujaf-412	345	8	statistically	statistically	ADV
gujaf-412	345	9	significant	significant	ADJ
gujaf-412	345	10	and	and	CCONJ
gujaf-412	345	11	in	in	ADP
gujaf-412	345	12	good	good	ADJ
gujaf-412	345	13	fit	fit	NOUN
gujaf-412	345	14	.	.	PUNCT
gujaf-412	346	1	some	some	DET
gujaf-412	346	2	post	post	ADJ
gujaf-412	346	3	-	-	ADJ
gujaf-412	346	4	estimation	estimation	ADJ
gujaf-412	346	5	diagnostics	diagnostic	NOUN
gujaf-412	346	6	were	be	AUX
gujaf-412	346	7	conducted	conduct	VERB
gujaf-412	346	8	and	and	CCONJ
gujaf-412	346	9	presented	present	VERB
gujaf-412	346	10	here	here	ADV
gujaf-412	346	11	to	to	PART
gujaf-412	346	12	verify	verify	VERB
gujaf-412	346	13	if	if	SCONJ
gujaf-412	346	14	the	the	DET
gujaf-412	346	15	fixed	fix	VERB
gujaf-412	346	16	effect	effect	NOUN
gujaf-412	346	17	regression	regression	NOUN
gujaf-412	346	18	result	result	NOUN
gujaf-412	346	19	of	of	ADP
gujaf-412	346	20	this	this	DET
gujaf-412	346	21	study	study	NOUN
gujaf-412	346	22	does	do	AUX
gujaf-412	346	23	not	not	PART
gujaf-412	346	24	violate	violate	VERB
gujaf-412	346	25	some	some	DET
gujaf-412	346	26	classical	classical	ADJ
gujaf-412	346	27	linear	linear	ADJ
gujaf-412	346	28	regression	regression	NOUN
gujaf-412	346	29	model	model	NOUN
gujaf-412	346	30	assumptions	assumption	NOUN
gujaf-412	346	31	and	and	CCONJ
gujaf-412	346	32	are	be	AUX
gujaf-412	346	33	thus	thus	ADV
gujaf-412	346	34	valid	valid	ADJ
gujaf-412	346	35	to	to	PART
gujaf-412	346	36	make	make	VERB
gujaf-412	346	37	relevant	relevant	ADJ
gujaf-412	346	38	conclusions	conclusion	NOUN
gujaf-412	346	39	and	and	CCONJ
gujaf-412	346	40	generalizations	generalization	NOUN
gujaf-412	346	41	.	.	PUNCT
gujaf-412	347	1	these	these	DET
gujaf-412	347	2	tests	test	NOUN
gujaf-412	347	3	include	include	VERB
gujaf-412	347	4	cross	cross	ADJ
gujaf-412	347	5	-	-	ADJ
gujaf-412	347	6	sectional	sectional	ADJ
gujaf-412	347	7	dependence	dependence	NOUN
gujaf-412	347	8	test	test	NOUN
gujaf-412	347	9	and	and	CCONJ
gujaf-412	347	10	the	the	DET
gujaf-412	347	11	normality	normality	NOUN
gujaf-412	347	12	of	of	ADP
gujaf-412	347	13	residuals	residual	NOUN
gujaf-412	347	14	test	test	NOUN
gujaf-412	347	15	(	(	PUNCT
gujaf-412	347	16	through	through	ADP
gujaf-412	347	17	the	the	DET
gujaf-412	347	18	jarquebera	jarquebera	PROPN
gujaf-412	347	19	normality	normality	NOUN
gujaf-412	347	20	test	test	NOUN
gujaf-412	347	21	)	)	PUNCT
gujaf-412	347	22	.	.	PUNCT
gujaf-412	348	1	normality	normality	NOUN
gujaf-412	348	2	test	test	NOUN
gujaf-412	348	3	0	0	NUM
gujaf-412	348	4	1	1	NUM
gujaf-412	348	5	2	2	NUM
gujaf-412	348	6	3	3	NUM
gujaf-412	348	7	4	4	NUM
gujaf-412	348	8	5	5	NUM
gujaf-412	348	9	6	6	NUM
gujaf-412	348	10	-10000	-10000	NUM
gujaf-412	348	11	-5000	-5000	NOUN
gujaf-412	348	12	0	0	NUM
gujaf-412	348	13	5000	5000	NUM
gujaf-412	348	14	10000	10000	NUM
gujaf-412	348	15	series	series	NOUN
gujaf-412	348	16	:	:	PUNCT
gujaf-412	348	17	residuals	residual	NOUN
gujaf-412	348	18	sample	sample	NOUN
gujaf-412	348	19	2014	2014	NUM
gujaf-412	348	20	2023	2023	NUM
gujaf-412	348	21	observations	observation	NOUN
gujaf-412	348	22	10	10	NUM
gujaf-412	348	23	mean	mean	NOUN
gujaf-412	348	24	-4.55e-12	-4.55e-12	NOUN
gujaf-412	348	25	median	median	NOUN
gujaf-412	348	26	781.9940	781.9940	NUM
gujaf-412	348	27	maximum	maximum	ADJ
gujaf-412	348	28	8221.339	8221.339	ADJ
gujaf-412	348	29	minimum	minimum	NOUN
gujaf-412	348	30	-8950.193	-8950.193	PUNCT
gujaf-412	348	31	std	std	PROPN
gujaf-412	348	32	.	.	PROPN
gujaf-412	348	33	dev	dev	PROPN
gujaf-412	348	34	.	.	PUNCT
gujaf-412	349	1	4427.083	4427.083	NUM
gujaf-412	349	2	skewness	skewness	NOUN
gujaf-412	349	3	-0.271890	-0.271890	NOUN
gujaf-412	349	4	kurtosis	kurtosis	VERB
gujaf-412	349	5	3.612291	3.612291	NUM
gujaf-412	349	6	jarque	jarque	NOUN
gujaf-412	349	7	-	-	PUNCT
gujaf-412	349	8	bera	bera	NOUN
gujaf-412	349	9	0.279416	0.279416	NUM
gujaf-412	349	10	probability	probability	NOUN
gujaf-412	349	11	0.869612	0.869612	NUM
gujaf-412	349	12	figure	figure	NOUN
gujaf-412	349	13	1	1	NUM
gujaf-412	349	14	source	source	NOUN
gujaf-412	349	15	:	:	PUNCT
gujaf-412	349	16	author	author	NOUN
gujaf-412	349	17	’s	’s	PART
gujaf-412	349	18	computation	computation	NOUN
gujaf-412	349	19	,	,	PUNCT
gujaf-412	349	20	2024	2024	NUM
gujaf-412	349	21	.	.	PUNCT
gujaf-412	350	1	the	the	DET
gujaf-412	350	2	diagram	diagram	NOUN
gujaf-412	350	3	presented	present	VERB
gujaf-412	350	4	in	in	ADP
gujaf-412	350	5	figure	figure	NOUN
gujaf-412	350	6	4.1	4.1	NUM
gujaf-412	350	7	is	be	AUX
gujaf-412	350	8	the	the	DET
gujaf-412	350	9	histogram	histogram	NOUN
gujaf-412	350	10	which	which	PRON
gujaf-412	350	11	is	be	AUX
gujaf-412	350	12	meant	mean	VERB
gujaf-412	350	13	to	to	PART
gujaf-412	350	14	show	show	VERB
gujaf-412	350	15	the	the	DET
gujaf-412	350	16	distribution	distribution	NOUN
gujaf-412	350	17	of	of	ADP
gujaf-412	350	18	the	the	DET
gujaf-412	350	19	residual	residual	NOUN
gujaf-412	350	20	of	of	ADP
gujaf-412	350	21	the	the	DET
gujaf-412	350	22	regression	regression	NOUN
gujaf-412	350	23	model	model	NOUN
gujaf-412	350	24	.	.	PUNCT
gujaf-412	351	1	this	this	PRON
gujaf-412	351	2	is	be	AUX
gujaf-412	351	3	important	important	ADJ
gujaf-412	351	4	to	to	PART
gujaf-412	351	5	verify	verify	VERB
gujaf-412	351	6	if	if	SCONJ
gujaf-412	351	7	the	the	DET
gujaf-412	351	8	normality	normality	NOUN
gujaf-412	351	9	assumption	assumption	NOUN
gujaf-412	351	10	of	of	ADP
gujaf-412	351	11	the	the	DET
gujaf-412	351	12	classical	classical	ADJ
gujaf-412	351	13	linear	linear	PROPN
gujaf-412	351	14	regression	regression	NOUN
gujaf-412	351	15	model	model	NOUN
gujaf-412	351	16	is	be	AUX
gujaf-412	351	17	not	not	PART
gujaf-412	351	18	violated	violate	VERB
gujaf-412	351	19	in	in	ADP
gujaf-412	351	20	the	the	DET
gujaf-412	351	21	estimated	estimate	VERB
gujaf-412	351	22	result	result	NOUN
gujaf-412	351	23	.	.	PUNCT
gujaf-412	352	1	since	since	SCONJ
gujaf-412	352	2	a	a	DET
gujaf-412	352	3	precise	precise	ADJ
gujaf-412	352	4	conclusion	conclusion	NOUN
gujaf-412	352	5	may	may	AUX
gujaf-412	352	6	not	not	PART
gujaf-412	352	7	be	be	AUX
gujaf-412	352	8	achieved	achieve	VERB
gujaf-412	352	9	looking	look	VERB
gujaf-412	352	10	at	at	ADP
gujaf-412	352	11	the	the	DET
gujaf-412	352	12	diagram	diagram	NOUN
gujaf-412	352	13	,	,	PUNCT
gujaf-412	352	14	the	the	DET
gujaf-412	352	15	jarque	jarque	NOUN
gujaf-412	352	16	-	-	PUNCT
gujaf-412	352	17	bera	bera	NOUN
gujaf-412	352	18	normality	normality	NOUN
gujaf-412	352	19	statistic	statistic	NOUN
gujaf-412	352	20	is	be	AUX
gujaf-412	352	21	presented	present	VERB
gujaf-412	352	22	alongside	alongside	ADP
gujaf-412	352	23	the	the	DET
gujaf-412	352	24	diagram	diagram	NOUN
gujaf-412	352	25	to	to	PART
gujaf-412	352	26	examine	examine	VERB
gujaf-412	352	27	if	if	SCONJ
gujaf-412	352	28	the	the	DET
gujaf-412	352	29	residual	residual	NOUN
gujaf-412	352	30	of	of	ADP
gujaf-412	352	31	the	the	DET
gujaf-412	352	32	model	model	NOUN
gujaf-412	352	33	is	be	AUX
gujaf-412	352	34	normally	normally	ADV
gujaf-412	352	35	distributed	distribute	VERB
gujaf-412	352	36	.	.	PUNCT
gujaf-412	353	1	with	with	ADP
gujaf-412	353	2	the	the	DET
gujaf-412	353	3	jarque	jarque	NOUN
gujaf-412	353	4	-	-	PUNCT
gujaf-412	353	5	bera	bera	NOUN
gujaf-412	353	6	normality	normality	NOUN
gujaf-412	353	7	statistic	statistic	NOUN
gujaf-412	353	8	value	value	NOUN
gujaf-412	353	9	being	be	AUX
gujaf-412	353	10	0.279416	0.279416	NUM
gujaf-412	353	11	and	and	CCONJ
gujaf-412	353	12	its	its	PRON
gujaf-412	353	13	p	p	NOUN
gujaf-412	353	14	-	-	PUNCT
gujaf-412	353	15	value	value	NOUN
gujaf-412	353	16	being	be	AUX
gujaf-412	353	17	0.869612	0.869612	NUM
gujaf-412	353	18	which	which	PRON
gujaf-412	353	19	is	be	AUX
gujaf-412	353	20	greater	great	ADJ
gujaf-412	353	21	than	than	ADP
gujaf-412	353	22	0.05	0.05	NUM
gujaf-412	353	23	,	,	PUNCT
gujaf-412	353	24	the	the	DET
gujaf-412	353	25	statistic	statistic	NOUN
gujaf-412	353	26	is	be	AUX
gujaf-412	353	27	not	not	PART
gujaf-412	353	28	significant	significant	ADJ
gujaf-412	353	29	at	at	ADP
gujaf-412	353	30	5	5	NUM
gujaf-412	353	31	%	%	NOUN
gujaf-412	353	32	significance	significance	NOUN
gujaf-412	353	33	level	level	NOUN
gujaf-412	353	34	.	.	PUNCT
gujaf-412	354	1	therefore	therefore	ADV
gujaf-412	354	2	,	,	PUNCT
gujaf-412	354	3	the	the	DET
gujaf-412	354	4	test	test	NOUN
gujaf-412	354	5	’s	’s	PART
gujaf-412	354	6	null	null	ADJ
gujaf-412	354	7	hypothes	hypothe	NOUN
gujaf-412	354	8	is	be	AUX
gujaf-412	354	9	which	which	PRON
gujaf-412	354	10	states	state	VERB
gujaf-412	354	11	that	that	SCONJ
gujaf-412	354	12	the	the	DET
gujaf-412	354	13	residual	residual	ADJ
gujaf-412	354	14	series	series	NOUN
gujaf-412	354	15	is	be	AUX
gujaf-412	354	16	normally	normally	ADV
gujaf-412	354	17	distributed	distribute	VERB
gujaf-412	354	18	could	could	AUX
gujaf-412	354	19	not	not	PART
gujaf-412	354	20	be	be	AUX
gujaf-412	354	21	rejected	reject	VERB
gujaf-412	354	22	and	and	CCONJ
gujaf-412	354	23	hence	hence	ADV
gujaf-412	354	24	,	,	PUNCT
gujaf-412	354	25	the	the	DET
gujaf-412	354	26	residual	residual	ADJ
gujaf-412	354	27	series	series	NOUN
gujaf-412	354	28	of	of	ADP
gujaf-412	354	29	the	the	DET
gujaf-412	354	30	regression	regression	NOUN
gujaf-412	354	31	result	result	NOUN
gujaf-412	354	32	is	be	AUX
gujaf-412	354	33	normally	normally	ADV
gujaf-412	354	34	distributed	distribute	VERB
gujaf-412	354	35	,	,	PUNCT
gujaf-412	354	36	and	and	CCONJ
gujaf-412	354	37	the	the	DET
gujaf-412	354	38	normality	normality	NOUN
gujaf-412	354	39	assumption	assumption	NOUN
gujaf-412	354	40	of	of	ADP
gujaf-412	354	41	the	the	DET
gujaf-412	354	42	classical	classical	ADJ
gujaf-412	354	43	linear	linear	PROPN
gujaf-412	354	44	regression	regression	NOUN
gujaf-412	354	45	model	model	NOUN
gujaf-412	354	46	is	be	AUX
gujaf-412	354	47	not	not	PART
gujaf-412	354	48	violated	violate	VERB
gujaf-412	354	49	.	.	PUNCT
gujaf-412	355	1	the	the	DET
gujaf-412	355	2	result	result	NOUN
gujaf-412	355	3	presented	present	VERB
gujaf-412	355	4	is	be	AUX
gujaf-412	355	5	that	that	PRON
gujaf-412	355	6	of	of	ADP
gujaf-412	355	7	the	the	DET
gujaf-412	355	8	autocorrelation	autocorrelation	NOUN
gujaf-412	355	9	test	test	NOUN
gujaf-412	355	10	conducted	conduct	VERB
gujaf-412	355	11	following	follow	VERB
gujaf-412	355	12	the	the	DET
gujaf-412	355	13	test	test	NOUN
gujaf-412	355	14	procedure	procedure	NOUN
gujaf-412	355	15	of	of	ADP
gujaf-412	355	16	breusch	breusch	NOUN
gujaf-412	355	17	-	-	PUNCT
gujaf-412	355	18	godfrey	godfrey	NOUN
gujaf-412	355	19	lm	lm	PROPN
gujaf-412	355	20	test	test	NOUN
gujaf-412	355	21	.	.	PUNCT
gujaf-412	356	1	the	the	DET
gujaf-412	356	2	test	test	NOUN
gujaf-412	356	3	yielded	yield	VERB
gujaf-412	356	4	an	an	DET
gujaf-412	356	5	f	f	NOUN
gujaf-412	356	6	-	-	PUNCT
gujaf-412	356	7	statistic	statistic	ADJ
gujaf-412	356	8	value	value	NOUN
gujaf-412	356	9	of	of	ADP
gujaf-412	356	10	1.109900	1.109900	NUM
gujaf-412	356	11	and	and	CCONJ
gujaf-412	356	12	p	p	NOUN
gujaf-412	356	13	-	-	PUNCT
gujaf-412	356	14	value	value	NOUN
gujaf-412	356	15	of	of	ADP
gujaf-412	356	16	table	table	NOUN
gujaf-412	356	17	6	6	NUM
gujaf-412	356	18	serial	serial	ADJ
gujaf-412	356	19	correlation	correlation	NOUN
gujaf-412	356	20	test	test	NOUN
gujaf-412	356	21	breusch	breusch	VERB
gujaf-412	356	22	-	-	PUNCT
gujaf-412	356	23	godfrey	godfrey	NOUN
gujaf-412	356	24	serial	serial	ADJ
gujaf-412	356	25	correlation	correlation	NOUN
gujaf-412	356	26	lm	lm	INTJ
gujaf-412	356	27	test	test	NOUN
gujaf-412	356	28	:	:	PUNCT
gujaf-412	356	29	f	f	X
gujaf-412	356	30	-	-	PUNCT
gujaf-412	356	31	statistic	statistic	ADJ
gujaf-412	356	32	1.109900	1.109900	NUM
gujaf-412	356	33	prob	prob	NOUN
gujaf-412	356	34	.	.	PUNCT
gujaf-412	357	1	f	f	PROPN
gujaf-412	357	2	(	(	PUNCT
gujaf-412	357	3	2,3	2,3	NUM
gujaf-412	357	4	)	)	PUNCT
gujaf-412	357	5	0.4357	0.4357	NUM
gujaf-412	357	6	obs*r	obs*r	NOUN
gujaf-412	357	7	-	-	PUNCT
gujaf-412	357	8	squared	square	VERB
gujaf-412	357	9	4.252652	4.252652	NUM
gujaf-412	357	10	prob	prob	NOUN
gujaf-412	357	11	.	.	PUNCT
gujaf-412	358	1	chi	chi	ADJ
gujaf-412	358	2	-	-	PUNCT
gujaf-412	358	3	square(2	square(2	NOUN
gujaf-412	358	4	)	)	PUNCT
gujaf-412	358	5	0.1193	0.1193	NUM
gujaf-412	358	6	gusau	gusau	ADJ
gujaf-412	358	7	journal	journal	NOUN
gujaf-412	358	8	of	of	ADP
gujaf-412	358	9	accounting	accounting	NOUN
gujaf-412	358	10	and	and	CCONJ
gujaf-412	358	11	finance	finance	NOUN
gujaf-412	358	12	,	,	PUNCT
gujaf-412	358	13	vol.6	vol.6	PROPN
gujaf-412	358	14	,	,	PUNCT
gujaf-412	358	15	issue	issue	NOUN
gujaf-412	358	16	2	2	NUM
gujaf-412	358	17	,	,	PUNCT
gujaf-412	358	18	april	april	PROPN
gujaf-412	358	19	,	,	PUNCT
gujaf-412	358	20	2025	2025	NUM
gujaf-412	358	21	14	14	NUM
gujaf-412	358	22	0.4357	0.4357	NUM
gujaf-412	358	23	.	.	PUNCT
gujaf-412	359	1	given	give	VERB
gujaf-412	359	2	that	that	SCONJ
gujaf-412	359	3	the	the	DET
gujaf-412	359	4	test	test	NOUN
gujaf-412	359	5	’s	’s	PART
gujaf-412	359	6	p	p	NOUN
gujaf-412	359	7	-	-	PUNCT
gujaf-412	359	8	value	value	NOUN
gujaf-412	359	9	is	be	AUX
gujaf-412	359	10	greater	great	ADJ
gujaf-412	359	11	than	than	ADP
gujaf-412	359	12	0.05	0.05	NUM
gujaf-412	359	13	,	,	PUNCT
gujaf-412	359	14	this	this	PRON
gujaf-412	359	15	means	mean	VERB
gujaf-412	359	16	that	that	SCONJ
gujaf-412	359	17	the	the	DET
gujaf-412	359	18	statistic	statistic	NOUN
gujaf-412	359	19	is	be	AUX
gujaf-412	359	20	not	not	PART
gujaf-412	359	21	significant	significant	ADJ
gujaf-412	359	22	.	.	PUNCT
gujaf-412	360	1	therefore	therefore	ADV
gujaf-412	360	2	,	,	PUNCT
gujaf-412	360	3	the	the	DET
gujaf-412	360	4	null	null	ADJ
gujaf-412	360	5	hypothesis	hypothesis	NOUN
gujaf-412	360	6	of	of	ADP
gujaf-412	360	7	the	the	DET
gujaf-412	360	8	serial	serial	ADJ
gujaf-412	360	9	correlation	correlation	NOUN
gujaf-412	360	10	test	test	NOUN
gujaf-412	360	11	which	which	PRON
gujaf-412	360	12	states	state	VERB
gujaf-412	360	13	that	that	SCONJ
gujaf-412	360	14	‘	'	PUNCT
gujaf-412	360	15	there	there	PRON
gujaf-412	360	16	is	be	VERB
gujaf-412	360	17	absence	absence	NOUN
gujaf-412	360	18	of	of	ADP
gujaf-412	360	19	serial	serial	ADJ
gujaf-412	360	20	correlation	correlation	NOUN
gujaf-412	360	21	’	'	PUNCT
gujaf-412	360	22	is	be	AUX
gujaf-412	360	23	not	not	PART
gujaf-412	360	24	rejected	reject	VERB
gujaf-412	360	25	at	at	ADP
gujaf-412	360	26	5	5	NUM
gujaf-412	360	27	%	%	NOUN
gujaf-412	360	28	significance	significance	NOUN
gujaf-412	360	29	level	level	NOUN
gujaf-412	360	30	.	.	PUNCT
gujaf-412	361	1	this	this	PRON
gujaf-412	361	2	implies	imply	VERB
gujaf-412	361	3	that	that	SCONJ
gujaf-412	361	4	the	the	DET
gujaf-412	361	5	regression	regression	NOUN
gujaf-412	361	6	result	result	NOUN
gujaf-412	361	7	is	be	AUX
gujaf-412	361	8	free	free	ADJ
gujaf-412	361	9	from	from	ADP
gujaf-412	361	10	serial	serial	ADJ
gujaf-412	361	11	or	or	CCONJ
gujaf-412	361	12	auto	auto	NOUN
gujaf-412	361	13	correlation	correlation	NOUN
gujaf-412	361	14	problem	problem	NOUN
gujaf-412	361	15	.	.	PUNCT
gujaf-412	362	1	source	source	NOUN
gujaf-412	362	2	:	:	PUNCT
gujaf-412	362	3	author	author	NOUN
gujaf-412	362	4	’s	’s	PART
gujaf-412	362	5	computation	computation	NOUN
gujaf-412	362	6	,	,	PUNCT
gujaf-412	362	7	2024	2024	NUM
gujaf-412	362	8	.	.	PUNCT
gujaf-412	363	1	the	the	DET
gujaf-412	363	2	result	result	NOUN
gujaf-412	363	3	presented	present	VERB
gujaf-412	363	4	in	in	ADP
gujaf-412	363	5	table	table	NOUN
gujaf-412	363	6	7	7	NUM
gujaf-412	363	7	is	be	AUX
gujaf-412	363	8	that	that	PRON
gujaf-412	363	9	of	of	ADP
gujaf-412	363	10	the	the	DET
gujaf-412	363	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-412	363	12	test	test	NOUN
gujaf-412	363	13	conducted	conduct	VERB
gujaf-412	363	14	following	follow	VERB
gujaf-412	363	15	the	the	DET
gujaf-412	363	16	test	test	NOUN
gujaf-412	363	17	procedure	procedure	NOUN
gujaf-412	363	18	of	of	ADP
gujaf-412	363	19	breusch	breusch	ADJ
gujaf-412	363	20	-	-	PUNCT
gujaf-412	363	21	pagan	pagan	VERB
gujaf-412	363	22	-	-	PUNCT
gujaf-412	363	23	godfrey	godfrey	NOUN
gujaf-412	363	24	test	test	NOUN
gujaf-412	363	25	.	.	PUNCT
gujaf-412	364	1	the	the	DET
gujaf-412	364	2	test	test	NOUN
gujaf-412	364	3	yielded	yield	VERB
gujaf-412	364	4	an	an	DET
gujaf-412	364	5	f	f	NOUN
gujaf-412	364	6	-	-	PUNCT
gujaf-412	364	7	statistic	statistic	ADJ
gujaf-412	364	8	value	value	NOUN
gujaf-412	364	9	of	of	ADP
gujaf-412	364	10	0.208670	0.208670	NUM
gujaf-412	364	11	and	and	CCONJ
gujaf-412	364	12	p	p	NOUN
gujaf-412	364	13	-	-	PUNCT
gujaf-412	364	14	value	value	NOUN
gujaf-412	364	15	of	of	ADP
gujaf-412	364	16	0.9229	0.9229	NUM
gujaf-412	364	17	.	.	PUNCT
gujaf-412	365	1	given	give	VERB
gujaf-412	365	2	that	that	SCONJ
gujaf-412	365	3	the	the	DET
gujaf-412	365	4	test	test	NOUN
gujaf-412	365	5	’s	’s	PART
gujaf-412	365	6	p	p	NOUN
gujaf-412	365	7	-	-	PUNCT
gujaf-412	365	8	value	value	NOUN
gujaf-412	365	9	is	be	AUX
gujaf-412	365	10	greater	great	ADJ
gujaf-412	365	11	than	than	ADP
gujaf-412	365	12	0.05	0.05	NUM
gujaf-412	365	13	,	,	PUNCT
gujaf-412	365	14	this	this	PRON
gujaf-412	365	15	means	mean	VERB
gujaf-412	365	16	that	that	SCONJ
gujaf-412	365	17	the	the	DET
gujaf-412	365	18	statistic	statistic	NOUN
gujaf-412	365	19	is	be	AUX
gujaf-412	365	20	not	not	PART
gujaf-412	365	21	significant	significant	ADJ
gujaf-412	365	22	.	.	PUNCT
gujaf-412	366	1	therefore	therefore	ADV
gujaf-412	366	2	,	,	PUNCT
gujaf-412	366	3	the	the	DET
gujaf-412	366	4	null	null	ADJ
gujaf-412	366	5	hypothesis	hypothesis	NOUN
gujaf-412	366	6	of	of	ADP
gujaf-412	366	7	the	the	DET
gujaf-412	366	8	heteroskedasticity	heteroskedasticity	NOUN
gujaf-412	366	9	test	test	NOUN
gujaf-412	366	10	which	which	PRON
gujaf-412	366	11	states	state	VERB
gujaf-412	366	12	that	that	SCONJ
gujaf-412	366	13	‘	'	PUNCT
gujaf-412	366	14	there	there	PRON
gujaf-412	366	15	is	be	VERB
gujaf-412	366	16	constant	constant	ADJ
gujaf-412	366	17	variance	variance	NOUN
gujaf-412	366	18	’	'	PUNCT
gujaf-412	366	19	is	be	AUX
gujaf-412	366	20	not	not	PART
gujaf-412	366	21	rejected	reject	VERB
gujaf-412	366	22	at	at	ADP
gujaf-412	366	23	5	5	NUM
gujaf-412	366	24	%	%	NOUN
gujaf-412	366	25	significance	significance	NOUN
gujaf-412	366	26	level	level	NOUN
gujaf-412	366	27	.	.	PUNCT
gujaf-412	367	1	this	this	PRON
gujaf-412	367	2	implies	imply	VERB
gujaf-412	367	3	that	that	SCONJ
gujaf-412	367	4	the	the	DET
gujaf-412	367	5	regression	regression	NOUN
gujaf-412	367	6	result	result	NOUN
gujaf-412	367	7	is	be	AUX
gujaf-412	367	8	free	free	ADJ
gujaf-412	367	9	from	from	ADP
gujaf-412	367	10	heteroskedasticity	heteroskedasticity	NOUN
gujaf-412	367	11	problem	problem	NOUN
gujaf-412	367	12	.	.	PUNCT
gujaf-412	368	1	discussion	discussion	NOUN
gujaf-412	368	2	of	of	ADP
gujaf-412	368	3	findings	finding	NOUN
gujaf-412	368	4	by	by	ADP
gujaf-412	368	5	estimating	estimate	VERB
gujaf-412	368	6	the	the	DET
gujaf-412	368	7	model	model	NOUN
gujaf-412	368	8	of	of	ADP
gujaf-412	368	9	the	the	DET
gujaf-412	368	10	study	study	NOUN
gujaf-412	368	11	,	,	PUNCT
gujaf-412	368	12	the	the	DET
gujaf-412	368	13	following	follow	VERB
gujaf-412	368	14	findings	finding	NOUN
gujaf-412	368	15	were	be	AUX
gujaf-412	368	16	revealed	reveal	VERB
gujaf-412	368	17	:	:	PUNCT
gujaf-412	368	18	i.	i.	NOUN
gujaf-412	368	19	government	government	PROPN
gujaf-412	368	20	bond	bond	NOUN
gujaf-412	368	21	market	market	NOUN
gujaf-412	368	22	capitalization	capitalization	NOUN
gujaf-412	368	23	has	have	VERB
gujaf-412	368	24	a	a	DET
gujaf-412	368	25	significant	significant	ADJ
gujaf-412	368	26	positive	positive	ADJ
gujaf-412	368	27	effect	effect	NOUN
gujaf-412	368	28	on	on	ADP
gujaf-412	368	29	capital	capital	NOUN
gujaf-412	368	30	market	market	NOUN
gujaf-412	368	31	performance	performance	NOUN
gujaf-412	368	32	in	in	ADP
gujaf-412	368	33	nigeria	nigeria	PROPN
gujaf-412	368	34	.	.	PUNCT
gujaf-412	369	1	this	this	DET
gujaf-412	369	2	denotes	denote	VERB
gujaf-412	369	3	that	that	SCONJ
gujaf-412	369	4	a	a	DET
gujaf-412	369	5	percent	percent	NOUN
gujaf-412	369	6	point	point	NOUN
gujaf-412	369	7	increase	increase	NOUN
gujaf-412	369	8	in	in	ADP
gujaf-412	369	9	government	government	NOUN
gujaf-412	369	10	bond	bond	NOUN
gujaf-412	369	11	market	market	NOUN
gujaf-412	369	12	capitalization	capitalization	NOUN
gujaf-412	369	13	will	will	AUX
gujaf-412	369	14	lead	lead	VERB
gujaf-412	369	15	to	to	PART
gujaf-412	369	16	rise	rise	VERB
gujaf-412	369	17	in	in	ADP
gujaf-412	369	18	capital	capital	NOUN
gujaf-412	369	19	market	market	NOUN
gujaf-412	369	20	performance	performance	NOUN
gujaf-412	369	21	by	by	ADP
gujaf-412	369	22	0.041475	0.041475	NUM
gujaf-412	369	23	percent	percent	NOUN
gujaf-412	369	24	points	point	NOUN
gujaf-412	369	25	.	.	PUNCT
gujaf-412	370	1	ii	ii	PROPN
gujaf-412	370	2	.	.	PUNCT
gujaf-412	370	3	value	value	NOUN
gujaf-412	370	4	of	of	ADP
gujaf-412	370	5	government	government	NOUN
gujaf-412	370	6	bond	bond	NOUN
gujaf-412	370	7	has	have	VERB
gujaf-412	370	8	a	a	DET
gujaf-412	370	9	significant	significant	ADJ
gujaf-412	370	10	positive	positive	ADJ
gujaf-412	370	11	effect	effect	NOUN
gujaf-412	370	12	on	on	ADP
gujaf-412	370	13	economic	economic	ADJ
gujaf-412	370	14	capital	capital	NOUN
gujaf-412	370	15	market	market	NOUN
gujaf-412	370	16	performance	performance	NOUN
gujaf-412	370	17	in	in	ADP
gujaf-412	370	18	nigeria	nigeria	PROPN
gujaf-412	370	19	.	.	PUNCT
gujaf-412	371	1	this	this	DET
gujaf-412	371	2	denotes	denote	VERB
gujaf-412	371	3	that	that	SCONJ
gujaf-412	371	4	a	a	DET
gujaf-412	371	5	percent	percent	NOUN
gujaf-412	371	6	point	point	NOUN
gujaf-412	371	7	increase	increase	NOUN
gujaf-412	371	8	in	in	ADP
gujaf-412	371	9	value	value	NOUN
gujaf-412	371	10	of	of	ADP
gujaf-412	371	11	government	government	NOUN
gujaf-412	371	12	bond	bond	NOUN
gujaf-412	371	13	will	will	AUX
gujaf-412	371	14	lead	lead	VERB
gujaf-412	371	15	to	to	PART
gujaf-412	371	16	rise	rise	VERB
gujaf-412	371	17	in	in	ADP
gujaf-412	371	18	capital	capital	NOUN
gujaf-412	371	19	market	market	NOUN
gujaf-412	371	20	performance	performance	NOUN
gujaf-412	371	21	by	by	ADP
gujaf-412	371	22	0.224152	0.224152	NUM
gujaf-412	371	23	percent	percent	NOUN
gujaf-412	371	24	points	point	NOUN
gujaf-412	371	25	.	.	PUNCT
gujaf-412	372	1	iii	iii	X
gujaf-412	372	2	.	.	PUNCT
gujaf-412	372	3	volatility	volatility	NOUN
gujaf-412	372	4	level	level	NOUN
gujaf-412	372	5	of	of	ADP
gujaf-412	372	6	government	government	NOUN
gujaf-412	372	7	bond	bond	NOUN
gujaf-412	372	8	has	have	VERB
gujaf-412	372	9	a	a	DET
gujaf-412	372	10	negative	negative	ADJ
gujaf-412	372	11	effect	effect	NOUN
gujaf-412	372	12	on	on	ADP
gujaf-412	372	13	capital	capital	NOUN
gujaf-412	372	14	market	market	NOUN
gujaf-412	372	15	performance	performance	NOUN
gujaf-412	372	16	.	.	PUNCT
gujaf-412	373	1	this	this	PRON
gujaf-412	373	2	means	mean	VERB
gujaf-412	373	3	that	that	PRON
gujaf-412	373	4	increase	increase	NOUN
gujaf-412	373	5	in	in	ADP
gujaf-412	373	6	volatility	volatility	NOUN
gujaf-412	373	7	level	level	NOUN
gujaf-412	373	8	of	of	ADP
gujaf-412	373	9	government	government	NOUN
gujaf-412	373	10	bond	bond	NOUN
gujaf-412	373	11	will	will	AUX
gujaf-412	373	12	lead	lead	VERB
gujaf-412	373	13	to	to	PART
gujaf-412	373	14	fall	fall	VERB
gujaf-412	373	15	in	in	ADP
gujaf-412	373	16	capital	capital	NOUN
gujaf-412	373	17	market	market	NOUN
gujaf-412	373	18	performance	performance	NOUN
gujaf-412	373	19	.	.	PUNCT
gujaf-412	374	1	iv	iv	X
gujaf-412	374	2	.	.	PUNCT
gujaf-412	375	1	new	new	ADJ
gujaf-412	375	2	issues	issue	NOUN
gujaf-412	375	3	on	on	ADP
gujaf-412	375	4	government	government	NOUN
gujaf-412	375	5	bond	bond	NOUN
gujaf-412	375	6	shows	show	VERB
gujaf-412	375	7	a	a	DET
gujaf-412	375	8	positive	positive	ADJ
gujaf-412	375	9	impact	impact	NOUN
gujaf-412	375	10	on	on	ADP
gujaf-412	375	11	capital	capital	NOUN
gujaf-412	375	12	market	market	NOUN
gujaf-412	375	13	performance	performance	NOUN
gujaf-412	375	14	in	in	ADP
gujaf-412	375	15	nigeria	nigeria	PROPN
gujaf-412	375	16	.	.	PUNCT
gujaf-412	376	1	this	this	PRON
gujaf-412	376	2	connotes	connote	VERB
gujaf-412	376	3	that	that	SCONJ
gujaf-412	376	4	a	a	DET
gujaf-412	376	5	percent	percent	NOUN
gujaf-412	376	6	point	point	NOUN
gujaf-412	376	7	increase	increase	NOUN
gujaf-412	376	8	in	in	ADP
gujaf-412	376	9	new	new	ADJ
gujaf-412	376	10	issues	issue	NOUN
gujaf-412	376	11	on	on	ADP
gujaf-412	376	12	government	government	NOUN
gujaf-412	376	13	bond	bond	NOUN
gujaf-412	376	14	will	will	AUX
gujaf-412	376	15	lead	lead	VERB
gujaf-412	376	16	to	to	PART
gujaf-412	376	17	rise	rise	VERB
gujaf-412	376	18	in	in	ADP
gujaf-412	376	19	capital	capital	NOUN
gujaf-412	376	20	market	market	NOUN
gujaf-412	376	21	performance	performance	NOUN
gujaf-412	376	22	in	in	ADP
gujaf-412	376	23	nigeria	nigeria	PROPN
gujaf-412	376	24	.	.	PUNCT
gujaf-412	377	1	5.0conclusion	5.0conclusion	NUM
gujaf-412	377	2	and	and	CCONJ
gujaf-412	377	3	recommendations	recommendation	NOUN
gujaf-412	377	4	the	the	DET
gujaf-412	377	5	study	study	NOUN
gujaf-412	377	6	concludes	conclude	VERB
gujaf-412	377	7	that	that	SCONJ
gujaf-412	377	8	government	government	NOUN
gujaf-412	377	9	bonds	bond	NOUN
gujaf-412	377	10	market	market	NOUN
gujaf-412	377	11	capitalization	capitalization	NOUN
gujaf-412	377	12	significantly	significantly	ADV
gujaf-412	377	13	affects	affect	VERB
gujaf-412	377	14	the	the	DET
gujaf-412	377	15	capital	capital	NOUN
gujaf-412	377	16	market	market	NOUN
gujaf-412	377	17	performance	performance	NOUN
gujaf-412	377	18	.	.	PUNCT
gujaf-412	378	1	this	this	PRON
gujaf-412	378	2	means	mean	VERB
gujaf-412	378	3	that	that	PRON
gujaf-412	378	4	increase	increase	NOUN
gujaf-412	378	5	in	in	ADP
gujaf-412	378	6	government	government	NOUN
gujaf-412	378	7	bond	bond	NOUN
gujaf-412	378	8	market	market	NOUN
gujaf-412	378	9	capitalization	capitalization	NOUN
gujaf-412	378	10	has	have	VERB
gujaf-412	378	11	the	the	DET
gujaf-412	378	12	tendency	tendency	NOUN
gujaf-412	378	13	to	to	PART
gujaf-412	378	14	increase	increase	VERB
gujaf-412	378	15	the	the	DET
gujaf-412	378	16	capital	capital	NOUN
gujaf-412	378	17	market	market	NOUN
gujaf-412	378	18	performance	performance	NOUN
gujaf-412	378	19	.	.	PUNCT
gujaf-412	379	1	it	it	PRON
gujaf-412	379	2	can	can	AUX
gujaf-412	379	3	also	also	ADV
gujaf-412	379	4	be	be	AUX
gujaf-412	379	5	inferred	infer	VERB
gujaf-412	379	6	from	from	ADP
gujaf-412	379	7	the	the	DET
gujaf-412	379	8	study	study	NOUN
gujaf-412	379	9	that	that	PRON
gujaf-412	379	10	increase	increase	VERB
gujaf-412	379	11	in	in	ADP
gujaf-412	379	12	value	value	NOUN
gujaf-412	379	13	of	of	ADP
gujaf-412	379	14	government	government	NOUN
gujaf-412	379	15	bond	bond	NOUN
gujaf-412	379	16	will	will	AUX
gujaf-412	379	17	lead	lead	VERB
gujaf-412	379	18	to	to	PART
gujaf-412	379	19	rise	rise	VERB
gujaf-412	379	20	in	in	ADP
gujaf-412	379	21	capital	capital	NOUN
gujaf-412	379	22	market	market	NOUN
gujaf-412	379	23	performance	performance	NOUN
gujaf-412	379	24	in	in	ADP
gujaf-412	379	25	nigeria	nigeria	PROPN
gujaf-412	379	26	.	.	PUNCT
gujaf-412	380	1	implying	imply	VERB
gujaf-412	380	2	that	that	DET
gujaf-412	380	3	increment	increment	NOUN
gujaf-412	380	4	in	in	ADP
gujaf-412	380	5	the	the	DET
gujaf-412	380	6	value	value	NOUN
gujaf-412	380	7	of	of	ADP
gujaf-412	380	8	bonds	bond	NOUN
gujaf-412	380	9	will	will	AUX
gujaf-412	380	10	lead	lead	VERB
gujaf-412	380	11	to	to	PART
gujaf-412	380	12	rise	rise	VERB
gujaf-412	380	13	in	in	ADP
gujaf-412	380	14	capital	capital	NOUN
gujaf-412	380	15	market	market	NOUN
gujaf-412	380	16	performance	performance	NOUN
gujaf-412	380	17	.	.	PUNCT
gujaf-412	381	1	the	the	DET
gujaf-412	381	2	study	study	NOUN
gujaf-412	381	3	also	also	ADV
gujaf-412	381	4	concluded	conclude	VERB
gujaf-412	381	5	that	that	SCONJ
gujaf-412	381	6	volatility	volatility	NOUN
gujaf-412	381	7	in	in	ADP
gujaf-412	381	8	value	value	NOUN
gujaf-412	381	9	level	level	NOUN
gujaf-412	381	10	of	of	ADP
gujaf-412	381	11	government	government	NOUN
gujaf-412	381	12	bonds	bond	NOUN
gujaf-412	381	13	will	will	AUX
gujaf-412	381	14	table	table	VERB
gujaf-412	381	15	7	7	NUM
gujaf-412	381	16	heteroskedasticity	heteroskedasticity	NOUN
gujaf-412	381	17	test	test	NOUN
gujaf-412	381	18	:	:	PUNCT
gujaf-412	381	19	breusch	breusch	ADJ
gujaf-412	381	20	-	-	PUNCT
gujaf-412	381	21	pagan	pagan	ADJ
gujaf-412	381	22	-	-	PUNCT
gujaf-412	381	23	godfrey	godfrey	NOUN
gujaf-412	381	24	f	f	PROPN
gujaf-412	381	25	-	-	PUNCT
gujaf-412	381	26	statistic	statistic	ADJ
gujaf-412	381	27	0.209	0.209	NUM
gujaf-412	381	28	prob	prob	NOUN
gujaf-412	381	29	.	.	PUNCT
gujaf-412	382	1	f(4,5	f(4,5	NOUN
gujaf-412	382	2	)	)	PUNCT
gujaf-412	382	3	0.923	0.923	NUM
gujaf-412	382	4	obs*r	obs*r	PROPN
gujaf-412	382	5	-	-	PUNCT
gujaf-412	382	6	squared	square	VERB
gujaf-412	382	7	1.431	1.431	NUM
gujaf-412	382	8	prob	prob	NOUN
gujaf-412	382	9	.	.	PUNCT
gujaf-412	383	1	chi	chi	PROPN
gujaf-412	383	2	-	-	PUNCT
gujaf-412	383	3	square(4	square(4	NOUN
gujaf-412	383	4	)	)	PUNCT
gujaf-412	384	1	0.839	0.839	NUM
gujaf-412	384	2	scaled	scale	VERB
gujaf-412	384	3	explained	explain	VERB
gujaf-412	384	4	ss	ss	PROPN
gujaf-412	384	5	0.435	0.435	NUM
gujaf-412	384	6	prob	prob	PROPN
gujaf-412	384	7	.	.	PUNCT
gujaf-412	385	1	chi	chi	PROPN
gujaf-412	385	2	-	-	PUNCT
gujaf-412	385	3	square(4	square(4	NOUN
gujaf-412	385	4	)	)	PUNCT
gujaf-412	385	5	0.980	0.980	NUM
gujaf-412	385	6	gusau	gusau	ADJ
gujaf-412	385	7	journal	journal	NOUN
gujaf-412	385	8	of	of	ADP
gujaf-412	385	9	accounting	accounting	NOUN
gujaf-412	385	10	and	and	CCONJ
gujaf-412	385	11	finance	finance	NOUN
gujaf-412	385	12	,	,	PUNCT
gujaf-412	385	13	vol.6	vol.6	PROPN
gujaf-412	385	14	,	,	PUNCT
gujaf-412	385	15	issue	issue	NOUN
gujaf-412	385	16	2	2	NUM
gujaf-412	385	17	,	,	PUNCT
gujaf-412	385	18	april	april	PROPN
gujaf-412	385	19	,	,	PUNCT
gujaf-412	385	20	2025	2025	NUM
gujaf-412	385	21	15	15	NUM
gujaf-412	385	22	reduce	reduce	VERB
gujaf-412	385	23	the	the	DET
gujaf-412	385	24	capital	capital	NOUN
gujaf-412	385	25	market	market	NOUN
gujaf-412	385	26	performance	performance	NOUN
gujaf-412	385	27	in	in	ADP
gujaf-412	385	28	the	the	DET
gujaf-412	385	29	country	country	NOUN
gujaf-412	385	30	.	.	PUNCT
gujaf-412	386	1	this	this	PRON
gujaf-412	386	2	means	mean	VERB
gujaf-412	386	3	that	that	SCONJ
gujaf-412	386	4	increase	increase	NOUN
gujaf-412	386	5	in	in	ADP
gujaf-412	386	6	volatility	volatility	NOUN
gujaf-412	386	7	will	will	AUX
gujaf-412	386	8	leads	lead	VERB
gujaf-412	386	9	to	to	PART
gujaf-412	386	10	fall	fall	VERB
gujaf-412	386	11	in	in	ADP
gujaf-412	386	12	capital	capital	NOUN
gujaf-412	386	13	market	market	NOUN
gujaf-412	386	14	performance	performance	NOUN
gujaf-412	386	15	.	.	PUNCT
gujaf-412	387	1	lastly	lastly	ADV
gujaf-412	387	2	,	,	PUNCT
gujaf-412	387	3	the	the	DET
gujaf-412	387	4	study	study	NOUN
gujaf-412	387	5	concluded	conclude	VERB
gujaf-412	387	6	that	that	SCONJ
gujaf-412	387	7	new	new	ADJ
gujaf-412	387	8	issues	issue	NOUN
gujaf-412	387	9	on	on	ADP
gujaf-412	387	10	government	government	NOUN
gujaf-412	387	11	bond	bond	NOUN
gujaf-412	387	12	will	will	AUX
gujaf-412	387	13	lead	lead	VERB
gujaf-412	387	14	to	to	PART
gujaf-412	387	15	rise	rise	VERB
gujaf-412	387	16	in	in	ADP
gujaf-412	387	17	capital	capital	NOUN
gujaf-412	387	18	market	market	NOUN
gujaf-412	387	19	performance	performance	NOUN
gujaf-412	387	20	.	.	PUNCT
gujaf-412	388	1	with	with	ADP
gujaf-412	388	2	regards	regard	NOUN
gujaf-412	388	3	to	to	ADP
gujaf-412	388	4	the	the	DET
gujaf-412	388	5	findings	finding	NOUN
gujaf-412	388	6	of	of	ADP
gujaf-412	388	7	this	this	DET
gujaf-412	388	8	study	study	NOUN
gujaf-412	388	9	and	and	CCONJ
gujaf-412	388	10	the	the	DET
gujaf-412	388	11	conclusion	conclusion	NOUN
gujaf-412	388	12	that	that	PRON
gujaf-412	388	13	emerged	emerge	VERB
gujaf-412	388	14	from	from	ADP
gujaf-412	388	15	them	they	PRON
gujaf-412	388	16	,	,	PUNCT
gujaf-412	388	17	this	this	DET
gujaf-412	388	18	study	study	NOUN
gujaf-412	388	19	provides	provide	VERB
gujaf-412	388	20	the	the	DET
gujaf-412	388	21	following	follow	VERB
gujaf-412	388	22	recommendations	recommendation	NOUN
gujaf-412	388	23	which	which	PRON
gujaf-412	388	24	are	be	AUX
gujaf-412	388	25	important	important	ADJ
gujaf-412	388	26	to	to	ADP
gujaf-412	388	27	for	for	ADP
gujaf-412	388	28	the	the	DET
gujaf-412	388	29	capital	capital	NOUN
gujaf-412	388	30	market	market	NOUN
gujaf-412	388	31	performance	performance	NOUN
gujaf-412	388	32	.	.	PUNCT
gujaf-412	389	1	these	these	DET
gujaf-412	389	2	recommendations	recommendation	NOUN
gujaf-412	389	3	are	be	AUX
gujaf-412	389	4	as	as	SCONJ
gujaf-412	389	5	follows	follow	VERB
gujaf-412	389	6	:	:	PUNCT
gujaf-412	389	7	i.	i.	NOUN
gujaf-412	389	8	increase	increase	NOUN
gujaf-412	389	9	in	in	ADP
gujaf-412	389	10	the	the	DET
gujaf-412	389	11	government	government	NOUN
gujaf-412	389	12	bonds	bond	NOUN
gujaf-412	389	13	market	market	NOUN
gujaf-412	389	14	capitalization	capitalization	NOUN
gujaf-412	389	15	will	will	AUX
gujaf-412	389	16	leads	lead	VERB
gujaf-412	389	17	to	to	ADP
gujaf-412	389	18	improved	improved	ADJ
gujaf-412	389	19	capital	capital	NOUN
gujaf-412	389	20	market	market	NOUN
gujaf-412	389	21	performance	performance	NOUN
gujaf-412	389	22	.	.	PUNCT
gujaf-412	390	1	thus	thus	ADV
gujaf-412	390	2	,	,	PUNCT
gujaf-412	390	3	the	the	DET
gujaf-412	390	4	study	study	NOUN
gujaf-412	390	5	recommends	recommend	VERB
gujaf-412	390	6	that	that	SCONJ
gujaf-412	390	7	the	the	DET
gujaf-412	390	8	government	government	NOUN
gujaf-412	390	9	should	should	AUX
gujaf-412	390	10	increase	increase	VERB
gujaf-412	390	11	its	its	PRON
gujaf-412	390	12	bond	bond	NOUN
gujaf-412	390	13	market	market	NOUN
gujaf-412	390	14	capitalization	capitalization	NOUN
gujaf-412	390	15	to	to	PART
gujaf-412	390	16	increase	increase	VERB
gujaf-412	390	17	the	the	DET
gujaf-412	390	18	capital	capital	NOUN
gujaf-412	390	19	market	market	NOUN
gujaf-412	390	20	performance	performance	NOUN
gujaf-412	390	21	.	.	PUNCT
gujaf-412	391	1	ii	ii	PROPN
gujaf-412	391	2	.	.	PUNCT
gujaf-412	392	1	it	it	PRON
gujaf-412	392	2	is	be	AUX
gujaf-412	392	3	recommended	recommend	VERB
gujaf-412	392	4	in	in	ADP
gujaf-412	392	5	this	this	DET
gujaf-412	392	6	study	study	NOUN
gujaf-412	392	7	that	that	SCONJ
gujaf-412	392	8	the	the	DET
gujaf-412	392	9	value	value	NOUN
gujaf-412	392	10	of	of	ADP
gujaf-412	392	11	the	the	DET
gujaf-412	392	12	government	government	NOUN
gujaf-412	392	13	bond	bond	NOUN
gujaf-412	392	14	should	should	AUX
gujaf-412	392	15	be	be	AUX
gujaf-412	392	16	increased	increase	VERB
gujaf-412	392	17	to	to	PART
gujaf-412	392	18	increase	increase	VERB
gujaf-412	392	19	the	the	DET
gujaf-412	392	20	bond	bond	NOUN
gujaf-412	392	21	market	market	NOUN
gujaf-412	392	22	capitalization	capitalization	NOUN
gujaf-412	392	23	.	.	PUNCT
gujaf-412	393	1	the	the	DET
gujaf-412	393	2	value	value	NOUN
gujaf-412	393	3	increment	increment	NOUN
gujaf-412	393	4	can	can	AUX
gujaf-412	393	5	be	be	AUX
gujaf-412	393	6	achieved	achieve	VERB
gujaf-412	393	7	through	through	ADP
gujaf-412	393	8	increasing	increase	VERB
gujaf-412	393	9	the	the	DET
gujaf-412	393	10	return	return	NOUN
gujaf-412	393	11	on	on	ADP
gujaf-412	393	12	bonds	bond	NOUN
gujaf-412	393	13	and	and	CCONJ
gujaf-412	393	14	reduction	reduction	NOUN
gujaf-412	393	15	in	in	ADP
gujaf-412	393	16	per	per	ADP
gujaf-412	393	17	bond	bond	NOUN
gujaf-412	393	18	price	price	NOUN
gujaf-412	393	19	.	.	PUNCT
gujaf-412	394	1	iii	iii	X
gujaf-412	394	2	.	.	PUNCT
gujaf-412	394	3	volatility	volatility	NOUN
gujaf-412	394	4	in	in	ADP
gujaf-412	394	5	the	the	DET
gujaf-412	394	6	level	level	NOUN
gujaf-412	394	7	of	of	ADP
gujaf-412	394	8	government	government	NOUN
gujaf-412	394	9	bond	bond	NOUN
gujaf-412	394	10	will	will	AUX
gujaf-412	394	11	lead	lead	VERB
gujaf-412	394	12	to	to	PART
gujaf-412	394	13	decrease	decrease	VERB
gujaf-412	394	14	in	in	ADP
gujaf-412	394	15	the	the	DET
gujaf-412	394	16	capital	capital	NOUN
gujaf-412	394	17	market	market	NOUN
gujaf-412	394	18	capitalization	capitalization	NOUN
gujaf-412	394	19	.	.	PUNCT
gujaf-412	395	1	therefore	therefore	ADV
gujaf-412	395	2	,	,	PUNCT
gujaf-412	395	3	the	the	DET
gujaf-412	395	4	study	study	NOUN
gujaf-412	395	5	recommends	recommend	VERB
gujaf-412	395	6	that	that	SCONJ
gujaf-412	395	7	the	the	DET
gujaf-412	395	8	government	government	NOUN
gujaf-412	395	9	through	through	ADP
gujaf-412	395	10	its	its	PRON
gujaf-412	395	11	agency	agency	NOUN
gujaf-412	395	12	should	should	AUX
gujaf-412	395	13	attempt	attempt	VERB
gujaf-412	395	14	to	to	PART
gujaf-412	395	15	prevent	prevent	VERB
gujaf-412	395	16	the	the	DET
gujaf-412	395	17	bond	bond	NOUN
gujaf-412	395	18	price	price	NOUN
gujaf-412	395	19	and	and	CCONJ
gujaf-412	395	20	return	return	NOUN
gujaf-412	395	21	fluctuation	fluctuation	NOUN
gujaf-412	395	22	.	.	PUNCT
gujaf-412	396	1	iv	iv	X
gujaf-412	396	2	.	.	PUNCT
gujaf-412	396	3	increase	increase	NOUN
gujaf-412	396	4	in	in	ADP
gujaf-412	396	5	new	new	ADJ
gujaf-412	396	6	issues	issue	NOUN
gujaf-412	396	7	of	of	ADP
gujaf-412	396	8	government	government	NOUN
gujaf-412	396	9	bond	bond	NOUN
gujaf-412	396	10	will	will	AUX
gujaf-412	396	11	lead	lead	VERB
gujaf-412	396	12	to	to	ADP
gujaf-412	396	13	improved	improve	VERB
gujaf-412	396	14	capital	capital	NOUN
gujaf-412	396	15	market	market	NOUN
gujaf-412	396	16	performance	performance	NOUN
gujaf-412	396	17	.	.	PUNCT
gujaf-412	397	1	the	the	DET
gujaf-412	397	2	study	study	NOUN
gujaf-412	397	3	recommends	recommend	VERB
gujaf-412	397	4	that	that	SCONJ
gujaf-412	397	5	the	the	DET
gujaf-412	397	6	government	government	NOUN
gujaf-412	397	7	should	should	AUX
gujaf-412	397	8	increase	increase	VERB
gujaf-412	397	9	number	number	NOUN
gujaf-412	397	10	of	of	ADP
gujaf-412	397	11	bond	bond	NOUN
gujaf-412	397	12	issuance	issuance	NOUN
gujaf-412	397	13	in	in	ADP
gujaf-412	397	14	the	the	DET
gujaf-412	397	15	circulation	circulation	NOUN
gujaf-412	397	16	to	to	PART
gujaf-412	397	17	increase	increase	VERB
gujaf-412	397	18	the	the	DET
gujaf-412	397	19	level	level	NOUN
gujaf-412	397	20	of	of	ADP
gujaf-412	397	21	capital	capital	NOUN
gujaf-412	397	22	market	market	NOUN
gujaf-412	397	23	performance	performance	NOUN
gujaf-412	397	24	in	in	ADP
gujaf-412	397	25	the	the	DET
gujaf-412	397	26	country	country	NOUN
gujaf-412	397	27	.	.	PUNCT
gujaf-412	398	1	references	reference	NOUN
gujaf-412	398	2	abina	abina	PROPN
gujaf-412	398	3	,	,	PUNCT
gujaf-412	398	4	a.	a.	NOUN
gujaf-412	398	5	p.	p.	PROPN
gujaf-412	398	6	,	,	PUNCT
gujaf-412	398	7	&	&	CCONJ
gujaf-412	398	8	maria	maria	PROPN
gujaf-412	398	9	,	,	PUNCT
gujaf-412	398	10	l.	l.	PROPN
gujaf-412	398	11	g.	g.	PROPN
gujaf-412	398	12	(	(	PUNCT
gujaf-412	398	13	2019	2019	NUM
gujaf-412	398	14	)	)	PUNCT
gujaf-412	398	15	.	.	PUNCT
gujaf-412	399	1	capital	capital	NOUN
gujaf-412	399	2	market	market	NOUN
gujaf-412	399	3	and	and	CCONJ
gujaf-412	399	4	performance	performance	NOUN
gujaf-412	399	5	of	of	ADP
gujaf-412	399	6	nigeria	nigeria	PROPN
gujaf-412	399	7	economy	economy	NOUN
gujaf-412	399	8	.	.	PUNCT
gujaf-412	400	1	international	international	ADJ
gujaf-412	400	2	journal	journal	NOUN
gujaf-412	400	3	of	of	ADP
gujaf-412	400	4	innovative	innovative	ADJ
gujaf-412	400	5	finance	finance	NOUN
gujaf-412	400	6	and	and	CCONJ
gujaf-412	400	7	economics	economic	NOUN
gujaf-412	400	8	research	research	NOUN
gujaf-412	400	9	,	,	PUNCT
gujaf-412	400	10	7(2	7(2	NUM
gujaf-412	400	11	)	)	PUNCT
gujaf-412	400	12	,	,	PUNCT
gujaf-412	400	13	51	51	NUM
gujaf-412	400	14	-	-	SYM
gujaf-412	400	15	66	66	NUM
gujaf-412	400	16	.	.	PUNCT
gujaf-412	401	1	adelegan	adelegan	PROPN
gujaf-412	401	2	,	,	PUNCT
gujaf-412	401	3	o.	o.	PROPN
gujaf-412	401	4	j.	j.	PROPN
gujaf-412	401	5	,	,	PUNCT
gujaf-412	401	6	&	&	CCONJ
gujaf-412	401	7	radzewicz	radzewicz	PROPN
gujaf-412	401	8	-	-	PUNCT
gujaf-412	401	9	bak	bak	NOUN
gujaf-412	401	10	,	,	PUNCT
gujaf-412	401	11	b.	b.	PROPN
gujaf-412	401	12	(	(	PUNCT
gujaf-412	401	13	2019	2019	NUM
gujaf-412	401	14	)	)	PUNCT
gujaf-412	401	15	.	.	PUNCT
gujaf-412	402	1	what	what	PRON
gujaf-412	402	2	determines	determine	VERB
gujaf-412	402	3	bond	bond	NOUN
gujaf-412	402	4	market	market	NOUN
gujaf-412	402	5	development	development	NOUN
gujaf-412	402	6	in	in	ADP
gujaf-412	402	7	sub	sub	ADJ
gujaf-412	402	8	-	-	ADJ
gujaf-412	402	9	saharan	saharan	ADJ
gujaf-412	402	10	africa	africa	PROPN
gujaf-412	402	11	?	?	PUNCT
gujaf-412	403	1	(	(	PUNCT
gujaf-412	403	2	international	international	ADJ
gujaf-412	403	3	monetary	monetary	ADJ
gujaf-412	403	4	fund	fund	NOUN
gujaf-412	403	5	working	working	PROPN
gujaf-412	403	6	paper	paper	NOUN
gujaf-412	403	7	9	9	NUM
gujaf-412	403	8	-	-	SYM
gujaf-412	403	9	213	213	NUM
gujaf-412	403	10	)	)	PUNCT
gujaf-412	403	11	,	,	PUNCT
gujaf-412	403	12	retrieved	retrieve	VERB
gujaf-412	403	13	from	from	ADP
gujaf-412	403	14	https://www.imf.org/	https://www.imf.org/	ADJ
gujaf-412	403	15	external	external	ADJ
gujaf-412	403	16	/	/	SYM
gujaf-412	403	17	pubs	pub	NOUN
gujaf-412	403	18	/	/	SYM
gujaf-412	403	19	ft	ft	PROPN
gujaf-412	403	20	/	/	SYM
gujaf-412	403	21	wp/2009	wp/2009	PROPN
gujaf-412	403	22	/	/	SYM
gujaf-412	403	23	wp09213	wp09213	PROPN
gujaf-412	403	24	.	.	PUNCT
gujaf-412	404	1	adetiloye	adetiloye	PROPN
gujaf-412	404	2	,	,	PUNCT
gujaf-412	404	3	k.	k.	PROPN
gujaf-412	404	4	a.	a.	PROPN
gujaf-412	404	5	,	,	PUNCT
gujaf-412	404	6	babajide	babajide	ADV
gujaf-412	404	7	,	,	PUNCT
gujaf-412	404	8	a.	a.	NOUN
gujaf-412	404	9	a.	a.	PROPN
gujaf-412	404	10	,	,	PUNCT
gujaf-412	404	11	&	&	CCONJ
gujaf-412	404	12	ugwu	ugwu	ADV
gujaf-412	404	13	,	,	PUNCT
gujaf-412	404	14	n.	n.	PROPN
gujaf-412	404	15	f.	f.	PROPN
gujaf-412	404	16	(	(	PUNCT
gujaf-412	404	17	2018	2018	NUM
gujaf-412	404	18	)	)	PUNCT
gujaf-412	404	19	.	.	PUNCT
gujaf-412	405	1	constraints	constraint	NOUN
gujaf-412	405	2	to	to	ADP
gujaf-412	405	3	capital	capital	NOUN
gujaf-412	405	4	market	market	NOUN
gujaf-412	405	5	growth	growth	NOUN
gujaf-412	405	6	in	in	ADP
gujaf-412	405	7	african	african	ADJ
gujaf-412	405	8	economies	economy	NOUN
gujaf-412	405	9	:	:	PUNCT
gujaf-412	405	10	the	the	DET
gujaf-412	405	11	case	case	NOUN
gujaf-412	405	12	of	of	ADP
gujaf-412	405	13	nigeria	nigeria	PROPN
gujaf-412	405	14	.	.	PUNCT
gujaf-412	406	1	journal	journal	PROPN
gujaf-412	406	2	of	of	ADP
gujaf-412	406	3	finance	finance	NOUN
gujaf-412	406	4	and	and	CCONJ
gujaf-412	406	5	investment	investment	NOUN
gujaf-412	406	6	analysis	analysis	NOUN
gujaf-412	406	7	,	,	PUNCT
gujaf-412	406	8	vol	vol	NOUN
gujaf-412	406	9	.	.	PUNCT
gujaf-412	407	1	4(3	4(3	NUM
gujaf-412	407	2	)	)	PUNCT
gujaf-412	407	3	,	,	PUNCT
gujaf-412	408	1	pp	pp	PROPN
gujaf-412	408	2	.	.	PUNCT
gujaf-412	409	1	1	1	NUM
gujaf-412	409	2	-	-	SYM
gujaf-412	409	3	16	16	NUM
gujaf-412	409	4	.	.	PUNCT
gujaf-412	410	1	akintola	akintola	PROPN
gujaf-412	410	2	,	,	PUNCT
gujaf-412	410	3	a.	a.	PROPN
gujaf-412	410	4	f.	f.	PROPN
gujaf-412	410	5	,	,	PUNCT
gujaf-412	410	6	&	&	CCONJ
gujaf-412	410	7	cole	cole	PROPN
gujaf-412	410	8	,	,	PUNCT
gujaf-412	410	9	a.	a.	NOUN
gujaf-412	410	10	a.	a.	NOUN
gujaf-412	410	11	(	(	PUNCT
gujaf-412	410	12	2020	2020	NUM
gujaf-412	410	13	)	)	PUNCT
gujaf-412	410	14	capital	capital	NOUN
gujaf-412	410	15	market	market	NOUN
gujaf-412	410	16	and	and	CCONJ
gujaf-412	410	17	economic	economic	ADJ
gujaf-412	410	18	growth	growth	NOUN
gujaf-412	410	19	in	in	ADP
gujaf-412	410	20	nigeria	nigeria	PROPN
gujaf-412	410	21	(	(	PUNCT
gujaf-412	410	22	19842015	19842015	NUM
gujaf-412	410	23	)	)	PUNCT
gujaf-412	410	24	.	.	PUNCT
gujaf-412	411	1	iosr	iosr	PROPN
gujaf-412	411	2	journal	journal	PROPN
gujaf-412	411	3	of	of	ADP
gujaf-412	411	4	humanities	humanity	NOUN
gujaf-412	411	5	and	and	CCONJ
gujaf-412	411	6	social	social	ADJ
gujaf-412	411	7	science	science	NOUN
gujaf-412	411	8	,	,	PUNCT
gujaf-412	411	9	25(4	25(4	NOUN
gujaf-412	411	10	)	)	PUNCT
gujaf-412	411	11	6	6	NUM
gujaf-412	411	12	,	,	PUNCT
gujaf-412	411	13	38	38	NUM
gujaf-412	411	14	-	-	SYM
gujaf-412	411	15	46	46	NUM
gujaf-412	411	16	.	.	PUNCT
gujaf-412	412	1	https://doi.org/10.9790/0837-2504063846	https://doi.org/10.9790/0837-2504063846	PROPN
gujaf-412	412	2	alajekwu	alajekwu	NOUN
gujaf-412	412	3	,	,	PUNCT
gujaf-412	412	4	u.	u.	PROPN
gujaf-412	412	5	b.	b.	PROPN
gujaf-412	412	6	,	,	PUNCT
gujaf-412	412	7	and	and	CCONJ
gujaf-412	412	8	achugbu	achugbu	NOUN
gujaf-412	412	9	,	,	PUNCT
gujaf-412	412	10	a.	a.	NOUN
gujaf-412	412	11	a.	a.	NOUN
gujaf-412	412	12	(	(	PUNCT
gujaf-412	412	13	2012	2012	NUM
gujaf-412	412	14	)	)	PUNCT
gujaf-412	412	15	.	.	PUNCT
gujaf-412	413	1	the	the	DET
gujaf-412	413	2	role	role	NOUN
gujaf-412	413	3	of	of	ADP
gujaf-412	413	4	stock	stock	NOUN
gujaf-412	413	5	market	market	NOUN
gujaf-412	413	6	development	development	NOUN
gujaf-412	413	7	on	on	ADP
gujaf-412	413	8	economic	economic	ADJ
gujaf-412	413	9	growth	growth	NOUN
gujaf-412	413	10	in	in	ADP
gujaf-412	413	11	nigeria	nigeria	PROPN
gujaf-412	413	12	:	:	PUNCT
gujaf-412	413	13	a	a	DET
gujaf-412	413	14	time	time	NOUN
gujaf-412	413	15	series	series	NOUN
gujaf-412	413	16	analysis	analysis	NOUN
gujaf-412	413	17	.	.	PUNCT
gujaf-412	414	1	african	african	ADJ
gujaf-412	414	2	research	research	PROPN
gujaf-412	414	3	review	review	PROPN
gujaf-412	414	4	,	,	PUNCT
gujaf-412	414	5	6(1	6(1	NUM
gujaf-412	414	6	)	)	PUNCT
gujaf-412	414	7	,	,	PUNCT
gujaf-412	414	8	5170	5170	NUM
gujaf-412	414	9	.	.	PUNCT
gujaf-412	415	1	http://dx.doi.org/10.4314/afrrev.v6i1.5	http://dx.doi.org/10.4314/afrrev.v6i1.5	PROPN
gujaf-412	415	2	bello	bello	PROPN
gujaf-412	415	3	,	,	PUNCT
gujaf-412	415	4	a.	a.	PROPN
gujaf-412	415	5	h.	h.	PROPN
gujaf-412	415	6	,	,	PUNCT
gujaf-412	415	7	folorunsho	folorunsho	NOUN
gujaf-412	415	8	,	,	PUNCT
gujaf-412	415	9	a.	a.	NOUN
gujaf-412	415	10	i.	i.	PROPN
gujaf-412	415	11	,	,	PUNCT
gujaf-412	415	12	&	&	CCONJ
gujaf-412	415	13	alabi	alabi	PROPN
gujaf-412	415	14	,	,	PUNCT
gujaf-412	415	15	o.	o.	PROPN
gujaf-412	415	16	o.	o.	PROPN
gujaf-412	415	17	(	(	PUNCT
gujaf-412	415	18	2019	2019	NUM
gujaf-412	415	19	)	)	PUNCT
gujaf-412	415	20	.	.	PUNCT
gujaf-412	416	1	a	a	DET
gujaf-412	416	2	study	study	NOUN
gujaf-412	416	3	on	on	ADP
gujaf-412	416	4	johansen	johansen	PROPN
gujaf-412	416	5	cointegration	cointegration	PROPN
gujaf-412	416	6	approach	approach	NOUN
gujaf-412	416	7	in	in	ADP
gujaf-412	416	8	analyzing	analyze	VERB
gujaf-412	416	9	the	the	DET
gujaf-412	416	10	relationship	relationship	NOUN
gujaf-412	416	11	between	between	ADP
gujaf-412	416	12	capital	capital	NOUN
gujaf-412	416	13	market	market	NOUN
gujaf-412	416	14	on	on	ADP
gujaf-412	416	15	the	the	DET
gujaf-412	416	16	economic	economic	ADJ
gujaf-412	416	17	growth	growth	NOUN
gujaf-412	416	18	in	in	ADP
gujaf-412	416	19	nigeria	nigeria	PROPN
gujaf-412	416	20	.	.	PUNCT
gujaf-412	417	1	fuw	fuw	PROPN
gujaf-412	417	2	trends	trend	NOUN
gujaf-412	417	3	in	in	ADP
gujaf-412	417	4	science	science	NOUN
gujaf-412	417	5	and	and	CCONJ
gujaf-412	417	6	technology	technology	NOUN
gujaf-412	417	7	journal	journal	NOUN
gujaf-412	417	8	,	,	PUNCT
gujaf-412	417	9	4(2	4(2	NUM
gujaf-412	417	10	)	)	PUNCT
gujaf-412	417	11	,	,	PUNCT
gujaf-412	417	12	560	560	NUM
gujaf-412	417	13	–	–	PUNCT
gujaf-412	417	14	568	568	NUM
gujaf-412	417	15	.	.	PUNCT
gujaf-412	417	16	brown	brown	PROPN
gujaf-412	417	17	,	,	PUNCT
gujaf-412	417	18	r.	r.	PROPN
gujaf-412	417	19	,	,	PUNCT
gujaf-412	417	20	j.	j.	PROPN
gujaf-412	417	21	durbin	durbin	PROPN
gujaf-412	417	22	,	,	PUNCT
gujaf-412	417	23	and	and	CCONJ
gujaf-412	417	24	j.	j.	PROPN
gujaf-412	417	25	evans	evans	PROPN
gujaf-412	417	26	,	,	PUNCT
gujaf-412	417	27	(	(	PUNCT
gujaf-412	417	28	1975	1975	NUM
gujaf-412	417	29	)	)	PUNCT
gujaf-412	417	30	,	,	PUNCT
gujaf-412	417	31	techniques	technique	NOUN
gujaf-412	417	32	for	for	ADP
gujaf-412	417	33	testing	test	VERB
gujaf-412	417	34	the	the	DET
gujaf-412	417	35	constancy	constancy	NOUN
gujaf-412	417	36	of	of	ADP
gujaf-412	417	37	regression	regression	NOUN
gujaf-412	417	38	relationships	relationship	NOUN
gujaf-412	417	39	over	over	ADP
gujaf-412	417	40	time	time	NOUN
gujaf-412	417	41	.	.	PUNCT
gujaf-412	418	1	jrss(b	jrss(b	NOUN
gujaf-412	418	2	)	)	PUNCT
gujaf-412	419	1	37:2	37:2	NUM
gujaf-412	419	2	,	,	PUNCT
gujaf-412	419	3	149	149	NUM
gujaf-412	419	4	-	-	SYM
gujaf-412	419	5	163	163	NUM
gujaf-412	419	6	.	.	PUNCT
gujaf-412	420	1	central	central	ADJ
gujaf-412	420	2	bank	bank	PROPN
gujaf-412	420	3	of	of	ADP
gujaf-412	420	4	nigeria	nigeria	PROPN
gujaf-412	420	5	.	.	PUNCT
gujaf-412	421	1	(	(	PUNCT
gujaf-412	421	2	2019	2019	NUM
gujaf-412	421	3	)	)	PUNCT
gujaf-412	421	4	.	.	PUNCT
gujaf-412	422	1	statistical	statistical	ADJ
gujaf-412	422	2	bulletin	bulletin	NOUN
gujaf-412	422	3	vol	vol	NOUN
gujaf-412	422	4	30	30	NUM
gujaf-412	422	5	.	.	PUNCT
gujaf-412	423	1	cbn	cbn	PROPN
gujaf-412	423	2	.	.	PUNCT
gujaf-412	424	1	debt	debt	NOUN
gujaf-412	424	2	management	management	NOUN
gujaf-412	424	3	office	office	NOUN
gujaf-412	424	4	(	(	PUNCT
gujaf-412	424	5	dmo	dmo	PROPN
gujaf-412	424	6	)	)	PUNCT
gujaf-412	424	7	nigeria	nigeria	PROPN
gujaf-412	424	8	.	.	PUNCT
gujaf-412	425	1	an	an	DET
gujaf-412	425	2	introduction	introduction	NOUN
gujaf-412	425	3	to	to	PART
gujaf-412	425	4	fgn	fgn	PROPN
gujaf-412	425	5	bonds	bond	NOUN
gujaf-412	425	6	.	.	PUNCT
gujaf-412	426	1	2020	2020	NUM
gujaf-412	426	2	.	.	PUNCT
gujaf-412	427	1	available	available	ADJ
gujaf-412	427	2	online	online	ADV
gujaf-412	427	3	:	:	PUNCT
gujaf-412	427	4	https://www.dmo.gov.ng/fgnbonds	https://www.dmo.gov.ng/fgnbond	NOUN
gujaf-412	427	5	(	(	PUNCT
gujaf-412	427	6	accessed	access	VERB
gujaf-412	427	7	on	on	ADP
gujaf-412	427	8	12	12	NUM
gujaf-412	427	9	december	december	PROPN
gujaf-412	427	10	2020	2020	NUM
gujaf-412	427	11	)	)	PUNCT
gujaf-412	427	12	.	.	PUNCT
gujaf-412	428	1	emerenini	emerenini	PROPN
gujaf-412	428	2	,	,	PUNCT
gujaf-412	428	3	f.	f.	PROPN
gujaf-412	428	4	m.	m.	PROPN
gujaf-412	428	5	,	,	PUNCT
gujaf-412	428	6	&	&	CCONJ
gujaf-412	428	7	anelechi	anelechi	PROPN
gujaf-412	428	8	,	,	PUNCT
gujaf-412	428	9	o.	o.	PROPN
gujaf-412	428	10	p.	p.	NOUN
gujaf-412	428	11	(	(	PUNCT
gujaf-412	428	12	2018	2018	NUM
gujaf-412	428	13	)	)	PUNCT
gujaf-412	428	14	.	.	PUNCT
gujaf-412	429	1	capital	capital	NOUN
gujaf-412	429	2	market	market	NOUN
gujaf-412	429	3	and	and	CCONJ
gujaf-412	429	4	economic	economic	ADJ
gujaf-412	429	5	growth	growth	NOUN
gujaf-412	429	6	in	in	ADP
gujaf-412	429	7	nigeria	nigeria	PROPN
gujaf-412	429	8	(	(	PUNCT
gujaf-412	429	9	1981–2015	1981–2015	NUM
gujaf-412	429	10	)	)	PUNCT
gujaf-412	429	11	.	.	PUNCT
gujaf-412	430	1	idosr	idosr	ADJ
gujaf-412	430	2	journal	journal	NOUN
gujaf-412	430	3	of	of	ADP
gujaf-412	430	4	banking	banking	NOUN
gujaf-412	430	5	,	,	PUNCT
gujaf-412	430	6	economics	economic	NOUN
gujaf-412	430	7	and	and	CCONJ
gujaf-412	430	8	social	social	ADJ
gujaf-412	430	9	sciences	science	NOUN
gujaf-412	430	10	,	,	PUNCT
gujaf-412	430	11	3(1	3(1	NUM
gujaf-412	430	12	):	):	PUNCT
gujaf-412	430	13	1	1	NUM
gujaf-412	430	14	-	-	SYM
gujaf-412	430	15	8	8	NUM
gujaf-412	430	16	.	.	PUNCT
gujaf-412	431	1	emmanuel	emmanuel	PROPN
gujaf-412	431	2	,	,	PUNCT
gujaf-412	431	3	a.	a.	PROPN
gujaf-412	431	4	o.	o.	PROPN
gujaf-412	431	5	,	,	PUNCT
gujaf-412	431	6	&	&	CCONJ
gujaf-412	431	7	elizabeth	elizabeth	PROPN
gujaf-412	431	8	,	,	PUNCT
gujaf-412	431	9	o.	o.	PROPN
gujaf-412	431	10	e.	e.	PROPN
gujaf-412	431	11	(	(	PUNCT
gujaf-412	431	12	2020	2020	NUM
gujaf-412	431	13	)	)	PUNCT
gujaf-412	431	14	.	.	PUNCT
gujaf-412	432	1	capital	capital	NOUN
gujaf-412	432	2	market	market	NOUN
gujaf-412	432	3	performance	performance	NOUN
gujaf-412	432	4	as	as	ADP
gujaf-412	432	5	a	a	DET
gujaf-412	432	6	panacea	panacea	NOUN
gujaf-412	432	7	for	for	ADP
gujaf-412	432	8	economic	economic	ADJ
gujaf-412	432	9	growth	growth	NOUN
gujaf-412	432	10	in	in	ADP
gujaf-412	432	11	nigeria	nigeria	PROPN
gujaf-412	432	12	.	.	PUNCT
gujaf-412	433	1	international	international	ADJ
gujaf-412	433	2	business	business	NOUN
gujaf-412	433	3	research	research	NOUN
gujaf-412	433	4	,	,	PUNCT
gujaf-412	433	5	13(2	13(2	PROPN
gujaf-412	433	6	)	)	PUNCT
gujaf-412	433	7	,	,	PUNCT
gujaf-412	433	8	1	1	NUM
gujaf-412	433	9	-	-	SYM
gujaf-412	433	10	1	1	NUM
gujaf-412	433	11	.	.	PUNCT
gujaf-412	433	12	gusau	gusau	PROPN
gujaf-412	433	13	journal	journal	PROPN
gujaf-412	433	14	of	of	ADP
gujaf-412	433	15	accounting	accounting	NOUN
gujaf-412	433	16	and	and	CCONJ
gujaf-412	433	17	finance	finance	NOUN
gujaf-412	433	18	,	,	PUNCT
gujaf-412	433	19	vol.6	vol.6	PROPN
gujaf-412	433	20	,	,	PUNCT
gujaf-412	433	21	issue	issue	NOUN
gujaf-412	433	22	2	2	NUM
gujaf-412	433	23	,	,	PUNCT
gujaf-412	433	24	april	april	PROPN
gujaf-412	433	25	,	,	PUNCT
gujaf-412	433	26	2025	2025	NUM
gujaf-412	433	27	16	16	NUM
gujaf-412	433	28	https://doi.org/10.5539/ibr.v13n2p1	https://doi.org/10.5539/ibr.v13n2p1	NOUN
gujaf-412	433	29	volume	volume	NOUN
gujaf-412	433	30	3	3	NUM
gujaf-412	433	31	,	,	PUNCT
gujaf-412	433	32	number	number	NOUN
gujaf-412	433	33	11	11	NUM
gujaf-412	433	34	,	,	PUNCT
gujaf-412	433	35	2022	2022	NUM
gujaf-412	433	36	,	,	PUNCT
gujaf-412	433	37	issn	issn	PROPN
gujaf-412	433	38	:	:	PUNCT
gujaf-412	433	39	print	print	NOUN
gujaf-412	433	40	27359328	27359328	NUM
gujaf-412	433	41	,	,	PUNCT
gujaf-412	433	42	online	online	ADJ
gujaf-412	433	43	2735	2735	NUM
gujaf-412	433	44	-	-	SYM
gujaf-412	433	45	9336	9336	NUM
gujaf-412	433	46	page	page	NOUN
gujaf-412	433	47	|	|	ADV
gujaf-412	433	48	281	281	NUM
gujaf-412	433	49	erasmus	erasmus	PROPN
gujaf-412	433	50	,	,	PUNCT
gujaf-412	433	51	e.	e.	PROPN
gujaf-412	433	52	g.	g.	PROPN
gujaf-412	433	53	,	,	PUNCT
gujaf-412	433	54	nkiru	nkiru	NOUN
gujaf-412	433	55	,	,	PUNCT
gujaf-412	433	56	o.	o.	NOUN
gujaf-412	433	57	a.	a.	PROPN
gujaf-412	433	58	,	,	PUNCT
gujaf-412	433	59	and	and	CCONJ
gujaf-412	433	60	ifeanyi	ifeanyi	PROPN
gujaf-412	433	61	,	,	PUNCT
gujaf-412	433	62	o.	o.	PROPN
gujaf-412	433	63	g.	g.	PROPN
gujaf-412	433	64	(	(	PUNCT
gujaf-412	433	65	2021	2021	NUM
gujaf-412	433	66	)	)	PUNCT
gujaf-412	433	67	.	.	PUNCT
gujaf-412	434	1	capital	capital	NOUN
gujaf-412	434	2	market	market	NOUN
gujaf-412	434	3	indicators	indicator	NOUN
gujaf-412	434	4	and	and	CCONJ
gujaf-412	434	5	economic	economic	ADJ
gujaf-412	434	6	growth	growth	NOUN
gujaf-412	434	7	in	in	ADP
gujaf-412	434	8	nigeria	nigeria	PROPN
gujaf-412	434	9	.	.	PUNCT
gujaf-412	435	1	european	european	PROPN
gujaf-412	435	2	journal	journal	PROPN
gujaf-412	435	3	of	of	ADP
gujaf-412	435	4	accounting	accounting	NOUN
gujaf-412	435	5	,	,	PUNCT
gujaf-412	435	6	finance	finance	NOUN
gujaf-412	435	7	and	and	CCONJ
gujaf-412	435	8	investment	investment	NOUN
gujaf-412	435	9	,	,	PUNCT
gujaf-412	435	10	7(4	7(4	NUM
gujaf-412	435	11	)	)	PUNCT
gujaf-412	435	12	.	.	PUNCT
gujaf-412	436	1	erasmus	erasmus	PROPN
gujaf-412	436	2	,	,	PUNCT
gujaf-412	436	3	e.	e.	PROPN
gujaf-412	436	4	o.	o.	PROPN
gujaf-412	436	5	(	(	PUNCT
gujaf-412	436	6	2021	2021	NUM
gujaf-412	436	7	)	)	PUNCT
gujaf-412	436	8	.	.	PUNCT
gujaf-412	437	1	capital	capital	NOUN
gujaf-412	437	2	market	market	NOUN
gujaf-412	437	3	performance	performance	NOUN
gujaf-412	437	4	and	and	CCONJ
gujaf-412	437	5	economic	economic	ADJ
gujaf-412	437	6	growth	growth	NOUN
gujaf-412	437	7	in	in	ADP
gujaf-412	437	8	nigeria	nigeria	PROPN
gujaf-412	437	9	and	and	CCONJ
gujaf-412	437	10	the	the	DET
gujaf-412	437	11	united	united	PROPN
gujaf-412	437	12	states	states	PROPN
gujaf-412	437	13	of	of	ADP
gujaf-412	437	14	america	america	PROPN
gujaf-412	437	15	.	.	PUNCT
gujaf-412	438	1	academic	academic	ADJ
gujaf-412	438	2	journal	journal	NOUN
gujaf-412	438	3	of	of	ADP
gujaf-412	438	4	current	current	ADJ
gujaf-412	438	5	research	research	NOUN
gujaf-412	438	6	,	,	PUNCT
gujaf-412	438	7	8(6	8(6	NUM
gujaf-412	438	8	)	)	PUNCT
gujaf-412	438	9	,	,	PUNCT
gujaf-412	438	10	57	57	NUM
gujaf-412	438	11	-	-	SYM
gujaf-412	438	12	79	79	NUM
gujaf-412	438	13	.	.	PUNCT
gujaf-412	439	1	granger	granger	PROPN
gujaf-412	439	2	,	,	PUNCT
gujaf-412	439	3	c.	c.	PROPN
gujaf-412	439	4	(	(	PUNCT
gujaf-412	439	5	1986	1986	NUM
gujaf-412	439	6	)	)	PUNCT
gujaf-412	439	7	.	.	PUNCT
gujaf-412	440	1	developments	development	NOUN
gujaf-412	440	2	in	in	ADP
gujaf-412	440	3	the	the	DET
gujaf-412	440	4	study	study	NOUN
gujaf-412	440	5	of	of	ADP
gujaf-412	440	6	co	co	ADJ
gujaf-412	440	7	-	-	ADJ
gujaf-412	440	8	integrated	integrate	VERB
gujaf-412	440	9	economic	economic	ADJ
gujaf-412	440	10	variables	variable	NOUN
gujaf-412	440	11	.	.	PUNCT
gujaf-412	441	1	oxford	oxford	PROPN
gujaf-412	441	2	bull	bull	PROPN
gujaf-412	441	3	.	.	PUNCT
gujaf-412	442	1	econ	econ	PROPN
gujaf-412	442	2	.	.	PUNCT
gujaf-412	442	3	stat	stat	PROPN
gujaf-412	442	4	.	.	PUNCT
gujaf-412	442	5	,	,	PUNCT
gujaf-412	442	6	48	48	NUM
gujaf-412	442	7	,	,	PUNCT
gujaf-412	442	8	213	213	NUM
gujaf-412	442	9	-	-	SYM
gujaf-412	442	10	228	228	NUM
gujaf-412	442	11	.	.	PUNCT
gujaf-412	443	1	granger	granger	PROPN
gujaf-412	443	2	,	,	PUNCT
gujaf-412	443	3	c.	c.	PROPN
gujaf-412	443	4	w.	w.	PROPN
gujaf-412	443	5	j.	j.	PROPN
gujaf-412	443	6	(	(	PUNCT
gujaf-412	443	7	1988	1988	NUM
gujaf-412	443	8	)	)	PUNCT
gujaf-412	443	9	.	.	PUNCT
gujaf-412	444	1	some	some	DET
gujaf-412	444	2	recent	recent	ADJ
gujaf-412	444	3	developments	development	NOUN
gujaf-412	444	4	in	in	ADP
gujaf-412	444	5	a	a	DET
gujaf-412	444	6	concept	concept	NOUN
gujaf-412	444	7	of	of	ADP
gujaf-412	444	8	causality	causality	NOUN
gujaf-412	444	9	.	.	PUNCT
gujaf-412	445	1	journal	journal	PROPN
gujaf-412	445	2	of	of	ADP
gujaf-412	445	3	econometrics	econometric	NOUN
gujaf-412	445	4	,	,	PUNCT
gujaf-412	445	5	39	39	NUM
gujaf-412	445	6	,	,	PUNCT
gujaf-412	445	7	199	199	NUM
gujaf-412	445	8	-	-	SYM
gujaf-412	445	9	211	211	NUM
gujaf-412	445	10	.	.	PUNCT
gujaf-412	446	1	grbić	grbić	NOUN
gujaf-412	446	2	,	,	PUNCT
gujaf-412	446	3	m.	m.	NOUN
gujaf-412	446	4	(	(	PUNCT
gujaf-412	446	5	2020	2020	NUM
gujaf-412	446	6	)	)	PUNCT
gujaf-412	446	7	.	.	PUNCT
gujaf-412	447	1	stock	stock	NOUN
gujaf-412	447	2	market	market	NOUN
gujaf-412	447	3	development	development	NOUN
gujaf-412	447	4	and	and	CCONJ
gujaf-412	447	5	economic	economic	ADJ
gujaf-412	447	6	growth	growth	NOUN
gujaf-412	447	7	:	:	PUNCT
gujaf-412	447	8	the	the	DET
gujaf-412	447	9	case	case	NOUN
gujaf-412	447	10	of	of	ADP
gujaf-412	447	11	the	the	DET
gujaf-412	447	12	republic	republic	NOUN
gujaf-412	447	13	of	of	ADP
gujaf-412	447	14	serbia	serbia	PROPN
gujaf-412	447	15	.	.	PUNCT
gujaf-412	448	1	post	post	ADJ
gujaf-412	448	2	-	-	ADJ
gujaf-412	448	3	communist	communist	ADJ
gujaf-412	448	4	economies	economy	NOUN
gujaf-412	448	5	,	,	PUNCT
gujaf-412	448	6	1	1	NUM
gujaf-412	448	7	-	-	SYM
gujaf-412	448	8	16	16	NUM
gujaf-412	448	9	.	.	PUNCT
gujaf-412	449	1	https://doi.org/10.1080/14631377.2020.1745566	https://doi.org/10.1080/14631377.2020.1745566	PROPN
gujaf-412	450	1	harjum	harjum	PROPN
gujaf-412	450	2	,	,	PUNCT
gujaf-412	450	3	m.	m.	NOUN
gujaf-412	450	4	(	(	PUNCT
gujaf-412	450	5	2018	2018	NUM
gujaf-412	450	6	)	)	PUNCT
gujaf-412	450	7	.	.	PUNCT
gujaf-412	451	1	stock	stock	NOUN
gujaf-412	451	2	market	market	NOUN
gujaf-412	451	3	development	development	NOUN
gujaf-412	451	4	and	and	CCONJ
gujaf-412	451	5	economic	economic	ADJ
gujaf-412	451	6	growth	growth	NOUN
gujaf-412	451	7	:	:	PUNCT
gujaf-412	451	8	evidence	evidence	NOUN
gujaf-412	451	9	from	from	ADP
gujaf-412	451	10	mauritius	mauritius	PROPN
gujaf-412	451	11	.	.	PUNCT
gujaf-412	452	1	the	the	DET
gujaf-412	452	2	journal	journal	NOUN
gujaf-412	452	3	of	of	ADP
gujaf-412	452	4	developing	develop	VERB
gujaf-412	452	5	areas	area	NOUN
gujaf-412	452	6	,	,	PUNCT
gujaf-412	452	7	49(6	49(6	NOUN
gujaf-412	452	8	)	)	PUNCT
gujaf-412	452	9	,	,	PUNCT
gujaf-412	452	10	25	25	NUM
gujaf-412	452	11	-	-	SYM
gujaf-412	452	12	36	36	NUM
gujaf-412	452	13	.	.	PUNCT
gujaf-412	453	1	khalid	khalid	PROPN
gujaf-412	453	2	,	,	PUNCT
gujaf-412	453	3	i.	i.	PROPN
gujaf-412	453	4	,	,	PUNCT
gujaf-412	453	5	&	&	CCONJ
gujaf-412	453	6	rajaguru	rajaguru	PROPN
gujaf-412	453	7	,	,	PUNCT
gujaf-412	453	8	a.	a.	NOUN
gujaf-412	453	9	n.	n.	NOUN
gujaf-412	453	10	(	(	PUNCT
gujaf-412	453	11	2018	2018	NUM
gujaf-412	453	12	)	)	PUNCT
gujaf-412	453	13	.	.	PUNCT
gujaf-412	454	1	monetary	monetary	ADJ
gujaf-412	454	2	conditions	condition	NOUN
gujaf-412	454	3	,	,	PUNCT
gujaf-412	454	4	oil	oil	NOUN
gujaf-412	454	5	revenue	revenue	NOUN
gujaf-412	454	6	and	and	CCONJ
gujaf-412	454	7	economic	economic	ADJ
gujaf-412	454	8	growth	growth	NOUN
gujaf-412	454	9	in	in	ADP
gujaf-412	454	10	nigeria	nigeria	PROPN
gujaf-412	454	11	.	.	PUNCT
gujaf-412	455	1	central	central	PROPN
gujaf-412	455	2	bank	bank	PROPN
gujaf-412	455	3	of	of	ADP
gujaf-412	455	4	nigeria	nigeria	PROPN
gujaf-412	455	5	bullion	bullion	PROPN
gujaf-412	455	6	,	,	PUNCT
gujaf-412	455	7	42(4	42(4	PROPN
gujaf-412	455	8	)	)	PUNCT
gujaf-412	455	9	,	,	PUNCT
gujaf-412	455	10	46	46	NUM
gujaf-412	455	11	-	-	SYM
gujaf-412	455	12	59	59	NUM
gujaf-412	455	13	.	.	PUNCT
gujaf-412	455	14	lakshmanasamy	lakshmanasamy	PROPN
gujaf-412	455	15	,	,	PUNCT
gujaf-412	455	16	t.	t.	PROPN
gujaf-412	455	17	(	(	PUNCT
gujaf-412	455	18	2021	2021	NUM
gujaf-412	455	19	)	)	PUNCT
gujaf-412	455	20	.	.	PUNCT
gujaf-412	456	1	the	the	DET
gujaf-412	456	2	causal	causal	ADJ
gujaf-412	456	3	relationship	relationship	NOUN
gujaf-412	456	4	between	between	ADP
gujaf-412	456	5	capital	capital	NOUN
gujaf-412	456	6	market	market	NOUN
gujaf-412	456	7	performance	performance	NOUN
gujaf-412	456	8	and	and	CCONJ
gujaf-412	456	9	economic	economic	ADJ
gujaf-412	456	10	growth	growth	NOUN
gujaf-412	456	11	:	:	PUNCT
gujaf-412	456	12	a	a	DET
gujaf-412	456	13	vector	vector	NOUN
gujaf-412	456	14	error	error	NOUN
gujaf-412	456	15	correction	correction	NOUN
gujaf-412	456	16	model	model	NOUN
gujaf-412	456	17	estimation	estimation	PROPN
gujaf-412	456	18	.	.	PUNCT
gujaf-412	457	1	indian	indian	PROPN
gujaf-412	457	2	journal	journal	PROPN
gujaf-412	457	3	of	of	ADP
gujaf-412	457	4	applied	apply	VERB
gujaf-412	457	5	business	business	NOUN
gujaf-412	457	6	and	and	CCONJ
gujaf-412	457	7	economics	economic	NOUN
gujaf-412	457	8	research	research	NOUN
gujaf-412	457	9	,	,	PUNCT
gujaf-412	457	10	2(1	2(1	NUM
gujaf-412	457	11	)	)	PUNCT
gujaf-412	457	12	,	,	PUNCT
gujaf-412	457	13	99	99	NUM
gujaf-412	457	14	-	-	SYM
gujaf-412	457	15	119	119	NUM
gujaf-412	457	16	.	.	PUNCT
gujaf-412	458	1	michael	michael	PROPN
gujaf-412	458	2	,	,	PUNCT
gujaf-412	458	3	u.	u.	PROPN
gujaf-412	458	4	a.	a.	PROPN
gujaf-412	458	5	,	,	PUNCT
gujaf-412	458	6	dada	dada	PROPN
gujaf-412	458	7	,	,	PUNCT
gujaf-412	458	8	a.	a.	PROPN
gujaf-412	458	9	b.	b.	PROPN
gujaf-412	458	10	&	&	CCONJ
gujaf-412	458	11	aremo	aremo	PROPN
gujaf-412	458	12	,	,	PUNCT
gujaf-412	458	13	z.	z.	PROPN
gujaf-412	458	14	(	(	PUNCT
gujaf-412	458	15	2021	2021	NUM
gujaf-412	458	16	)	)	PUNCT
gujaf-412	458	17	assessing	assess	VERB
gujaf-412	458	18	the	the	DET
gujaf-412	458	19	impact	impact	NOUN
gujaf-412	458	20	of	of	ADP
gujaf-412	458	21	capital	capital	NOUN
gujaf-412	458	22	market	market	NOUN
gujaf-412	458	23	development	development	NOUN
gujaf-412	458	24	on	on	ADP
gujaf-412	458	25	economic	economic	ADJ
gujaf-412	458	26	growth	growth	NOUN
gujaf-412	458	27	:	:	PUNCT
gujaf-412	458	28	evidence	evidence	NOUN
gujaf-412	458	29	from	from	ADP
gujaf-412	458	30	nigeria	nigeria	PROPN
gujaf-412	458	31	.	.	PUNCT
gujaf-412	459	1	iosr	iosr	PROPN
gujaf-412	459	2	journal	journal	PROPN
gujaf-412	459	3	of	of	ADP
gujaf-412	459	4	economics	economic	NOUN
gujaf-412	459	5	and	and	CCONJ
gujaf-412	459	6	finance	finance	NOUN
gujaf-412	459	7	,	,	PUNCT
gujaf-412	459	8	11(2	11(2	NUM
gujaf-412	459	9	)	)	PUNCT
gujaf-412	459	10	,	,	PUNCT
gujaf-412	459	11	01	01	NUM
gujaf-412	459	12	-	-	SYM
gujaf-412	459	13	15	15	NUM
gujaf-412	459	14	.	.	PUNCT
gujaf-412	460	1	https://doi.org/10.9790/5933-1102070115	https://doi.org/10.9790/5933-1102070115	PROPN
gujaf-412	460	2	muharam	muharam	PROPN
gujaf-412	460	3	,	,	PUNCT
gujaf-412	460	4	t.	t.	PROPN
gujaf-412	460	5	l.	l.	PROPN
gujaf-412	460	6	,	,	PUNCT
gujaf-412	460	7	ghozali	ghozali	PROPN
gujaf-412	460	8	,	,	PUNCT
gujaf-412	460	9	j.	j.	PROPN
gujaf-412	460	10	k.	k.	PROPN
gujaf-412	460	11	&	&	CCONJ
gujaf-412	460	12	arfinto	arfinto	PROPN
gujaf-412	460	13	,	,	PUNCT
gujaf-412	460	14	j.	j.	PROPN
gujaf-412	460	15	(	(	PUNCT
gujaf-412	460	16	2018	2018	NUM
gujaf-412	460	17	)	)	PUNCT
gujaf-412	460	18	.	.	PUNCT
gujaf-412	461	1	capital	capital	NOUN
gujaf-412	461	2	market	market	NOUN
gujaf-412	461	3	development	development	NOUN
gujaf-412	461	4	and	and	CCONJ
gujaf-412	461	5	economic	economic	ADJ
gujaf-412	461	6	growth	growth	NOUN
gujaf-412	461	7	:	:	PUNCT
gujaf-412	461	8	evidence	evidence	NOUN
gujaf-412	461	9	from	from	ADP
gujaf-412	461	10	the	the	DET
gujaf-412	461	11	mint	mint	NOUN
gujaf-412	461	12	countries	country	NOUN
gujaf-412	461	13	.	.	PUNCT
gujaf-412	462	1	journal	journal	PROPN
gujaf-412	462	2	of	of	ADP
gujaf-412	462	3	economics	economic	NOUN
gujaf-412	462	4	and	and	CCONJ
gujaf-412	462	5	sustainable	sustainable	ADJ
gujaf-412	462	6	development	development	NOUN
gujaf-412	462	7	,	,	PUNCT
gujaf-412	462	8	8(2	8(2	NUM
gujaf-412	462	9	)	)	PUNCT
gujaf-412	462	10	,	,	PUNCT
gujaf-412	462	11	68	68	NUM
gujaf-412	462	12	-	-	SYM
gujaf-412	462	13	107	107	NUM
gujaf-412	462	14	.	.	PUNCT
gujaf-412	463	1	nigeria	nigeria	PROPN
gujaf-412	463	2	stock	stock	PROPN
gujaf-412	463	3	exchange	exchange	PROPN
gujaf-412	463	4	.	.	PUNCT
gujaf-412	464	1	(	(	PUNCT
gujaf-412	464	2	2020	2020	NUM
gujaf-412	464	3	)	)	PUNCT
gujaf-412	464	4	.	.	PUNCT
gujaf-412	465	1	quarterly	quarterly	ADJ
gujaf-412	465	2	reports	report	NOUN
gujaf-412	465	3	.	.	PUNCT
gujaf-412	466	1	nse	nse	NOUN
gujaf-412	466	2	.	.	PUNCT
gujaf-412	467	1	nwamuo	nwamuo	PROPN
gujaf-412	467	2	,	,	PUNCT
gujaf-412	467	3	c.	c.	PROPN
gujaf-412	467	4	(	(	PUNCT
gujaf-412	467	5	2018	2018	NUM
gujaf-412	467	6	)	)	PUNCT
gujaf-412	467	7	.	.	PUNCT
gujaf-412	468	1	impact	impact	NOUN
gujaf-412	468	2	of	of	ADP
gujaf-412	468	3	capital	capital	NOUN
gujaf-412	468	4	market	market	NOUN
gujaf-412	468	5	on	on	ADP
gujaf-412	468	6	the	the	DET
gujaf-412	468	7	economic	economic	ADJ
gujaf-412	468	8	growth	growth	NOUN
gujaf-412	468	9	in	in	ADP
gujaf-412	468	10	nigeria	nigeria	PROPN
gujaf-412	468	11	:	:	PUNCT
gujaf-412	468	12	an	an	DET
gujaf-412	468	13	empirical	empirical	ADJ
gujaf-412	468	14	analysis	analysis	NOUN
gujaf-412	468	15	.	.	PUNCT
gujaf-412	469	1	osr	osr	PROPN
gujaf-412	469	2	journal	journal	PROPN
gujaf-412	469	3	of	of	ADP
gujaf-412	469	4	economics	economic	NOUN
gujaf-412	469	5	and	and	CCONJ
gujaf-412	469	6	finance	finance	NOUN
gujaf-412	469	7	,	,	PUNCT
gujaf-412	469	8	9(5	9(5	NUM
gujaf-412	469	9	)	)	PUNCT
gujaf-412	469	10	,	,	PUNCT
gujaf-412	469	11	48	48	NUM
gujaf-412	469	12	-	-	SYM
gujaf-412	469	13	59	59	NUM
gujaf-412	469	14	.	.	PUNCT
gujaf-412	469	15	olaniyan	olaniyan	ADJ
gujaf-412	469	16	,	,	PUNCT
gujaf-412	469	17	t.	t.	PROPN
gujaf-412	469	18	o.	o.	PROPN
gujaf-412	469	19	,	,	PUNCT
gujaf-412	469	20	&	&	CCONJ
gujaf-412	469	21	ekundayo	ekundayo	PROPN
gujaf-412	469	22	,	,	PUNCT
gujaf-412	469	23	s.	s.	PROPN
gujaf-412	469	24	o.	o.	PROPN
gujaf-412	469	25	(	(	PUNCT
gujaf-412	469	26	2019	2019	NUM
gujaf-412	469	27	)	)	PUNCT
gujaf-412	469	28	.	.	PUNCT
gujaf-412	470	1	revisiting	revisit	VERB
gujaf-412	470	2	the	the	DET
gujaf-412	470	3	growth	growth	NOUN
gujaf-412	470	4	effects	effect	NOUN
gujaf-412	470	5	of	of	ADP
gujaf-412	470	6	government	government	NOUN
gujaf-412	470	7	bonds	bond	NOUN
gujaf-412	470	8	in	in	ADP
gujaf-412	470	9	the	the	DET
gujaf-412	470	10	emerging	emerge	VERB
gujaf-412	470	11	capital	capital	NOUN
gujaf-412	470	12	market	market	NOUN
gujaf-412	470	13	.	.	PUNCT
gujaf-412	471	1	corporate	corporate	ADJ
gujaf-412	471	2	governance	governance	NOUN
gujaf-412	471	3	and	and	CCONJ
gujaf-412	471	4	organizational	organizational	ADJ
gujaf-412	471	5	behavior	behavior	NOUN
gujaf-412	471	6	review	review	NOUN
gujaf-412	471	7	,	,	PUNCT
gujaf-412	471	8	3(1	3(1	NUM
gujaf-412	471	9	)	)	PUNCT
gujaf-412	471	10	,	,	PUNCT
gujaf-412	471	11	3238	3238	NUM
gujaf-412	471	12	.	.	PUNCT
gujaf-412	472	1	http://doi.org/10.22495/cgobr_v3_i1_p3	http://doi.org/10.22495/cgobr_v3_i1_p3	PROPN
gujaf-412	472	2	olaniyan	olaniyan	ADJ
gujaf-412	472	3	,	,	PUNCT
gujaf-412	472	4	t.o	t.o	PROPN
gujaf-412	472	5	.	.	PROPN
gujaf-412	472	6	&	&	CCONJ
gujaf-412	472	7	ekundayo	ekundayo	PROPN
gujaf-412	472	8	,	,	PUNCT
gujaf-412	472	9	s.o	s.o	PROPN
gujaf-412	472	10	.	.	PROPN
gujaf-412	472	11	(	(	PUNCT
gujaf-412	472	12	2019	2019	NUM
gujaf-412	472	13	)	)	PUNCT
gujaf-412	472	14	revisiting	revisit	VERB
gujaf-412	472	15	the	the	DET
gujaf-412	472	16	growth	growth	NOUN
gujaf-412	472	17	effects	effect	NOUN
gujaf-412	472	18	of	of	ADP
gujaf-412	472	19	government	government	NOUN
gujaf-412	472	20	bonds	bond	NOUN
gujaf-412	472	21	in	in	ADP
gujaf-412	472	22	theemerging	theemerge	VERB
gujaf-412	472	23	capital	capital	NOUN
gujaf-412	472	24	market	market	NOUN
gujaf-412	472	25	.	.	PUNCT
gujaf-412	473	1	corp	corp	PROPN
gujaf-412	473	2	.	.	PROPN
gujaf-412	473	3	gov	gov	PROPN
gujaf-412	473	4	.	.	PROPN
gujaf-412	473	5	organ	organ	PROPN
gujaf-412	473	6	.	.	PUNCT
gujaf-412	474	1	behav	behav	PROPN
gujaf-412	474	2	.	.	PUNCT
gujaf-412	475	1	rev	rev	PROPN
gujaf-412	475	2	.	.	PROPN
gujaf-412	475	3	,	,	PUNCT
gujaf-412	475	4	vol	vol	NOUN
gujaf-412	475	5	.	.	PROPN
gujaf-412	476	1	3	3	NUM
gujaf-412	476	2	,	,	PUNCT
gujaf-412	476	3	pp	pp	ADJ
gujaf-412	476	4	.	.	PUNCT
gujaf-412	477	1	32–38	32–38	NUM
gujaf-412	477	2	.	.	PUNCT
gujaf-412	478	1	omodero	omodero	PROPN
gujaf-412	478	2	,	,	PUNCT
gujaf-412	478	3	c.o	c.o	PROPN
gujaf-412	478	4	.	.	PROPN
gujaf-412	478	5	&	&	CCONJ
gujaf-412	478	6	alege	alege	PROPN
gujaf-412	478	7	,	,	PUNCT
gujaf-412	478	8	(	(	PUNCT
gujaf-412	478	9	2021	2021	NUM
gujaf-412	478	10	)	)	PUNCT
gujaf-412	478	11	the	the	DET
gujaf-412	478	12	innovation	innovation	NOUN
gujaf-412	478	13	of	of	ADP
gujaf-412	478	14	government	government	NOUN
gujaf-412	478	15	bonds	bond	NOUN
gujaf-412	478	16	in	in	ADP
gujaf-412	478	17	the	the	DET
gujaf-412	478	18	growth	growth	NOUN
gujaf-412	478	19	of	of	ADP
gujaf-412	478	20	an	an	DET
gujaf-412	478	21	emergent	emergent	ADJ
gujaf-412	478	22	capital	capital	NOUN
gujaf-412	478	23	market	market	NOUN
gujaf-412	478	24	.	.	PUNCT
gujaf-412	479	1	j.	j.	PROPN
gujaf-412	479	2	open	open	PROPN
gujaf-412	479	3	innov	innov	PROPN
gujaf-412	479	4	.	.	PUNCT
gujaf-412	480	1	technol	technol	PROPN
gujaf-412	480	2	.	.	PROPN
gujaf-412	480	3	mark	mark	PROPN
gujaf-412	480	4	.	.	PUNCT
gujaf-412	481	1	complex	complex	ADJ
gujaf-412	481	2	,	,	PUNCT
gujaf-412	481	3	7	7	NUM
gujaf-412	481	4	,	,	PUNCT
gujaf-412	481	5	103	103	NUM
gujaf-412	481	6	.	.	PUNCT
gujaf-412	482	1	https://doi.org/10.3390/joitmc7010103	https://doi.org/10.3390/joitmc7010103	PROPN
gujaf-412	482	2	omodero	omodero	PROPN
gujaf-412	482	3	,	,	PUNCT
gujaf-412	482	4	c.o	c.o	PROPN
gujaf-412	482	5	.	.	PROPN
gujaf-412	482	6	(	(	PUNCT
gujaf-412	482	7	2020	2020	NUM
gujaf-412	482	8	)	)	PUNCT
gujaf-412	482	9	capital	capital	NOUN
gujaf-412	482	10	market	market	NOUN
gujaf-412	482	11	determinants	determinant	NOUN
gujaf-412	482	12	and	and	CCONJ
gujaf-412	482	13	market	market	NOUN
gujaf-412	482	14	capitalization	capitalization	NOUN
gujaf-412	482	15	in	in	ADP
gujaf-412	482	16	nigeria	nigeria	PROPN
gujaf-412	482	17	.	.	PUNCT
gujaf-412	483	1	int	int	NOUN
gujaf-412	483	2	.	.	PUNCT
gujaf-412	484	1	j.	j.	PROPN
gujaf-412	484	2	financ	financ	PROPN
gujaf-412	484	3	.	.	PUNCT
gujaf-412	485	1	res	re	NOUN
gujaf-412	485	2	.	.	PROPN
gujaf-412	486	1	2020	2020	NUM
gujaf-412	486	2	,	,	PUNCT
gujaf-412	486	3	vol	vol	NOUN
gujaf-412	486	4	.	.	PROPN
gujaf-412	487	1	11	11	NUM
gujaf-412	487	2	,	,	PUNCT
gujaf-412	487	3	pp	pp	ADJ
gujaf-412	487	4	.	.	PUNCT
gujaf-412	488	1	462–473	462–473	NUM
gujaf-412	488	2	.	.	PUNCT
gujaf-412	489	1	osakwe	osakwe	VERB
gujaf-412	489	2	,	,	PUNCT
gujaf-412	489	3	c.	c.	PROPN
gujaf-412	489	4	i.	i.	PROPN
gujaf-412	489	5	,	,	PUNCT
gujaf-412	489	6	ogbonna	ogbonna	PROPN
gujaf-412	489	7	,	,	PUNCT
gujaf-412	489	8	k.	k.	PROPN
gujaf-412	489	9	s.	s.	PROPN
gujaf-412	489	10	,	,	PUNCT
gujaf-412	489	11	&	&	CCONJ
gujaf-412	489	12	obi	obi	PROPN
gujaf-412	489	13	-	-	PUNCT
gujaf-412	489	14	nwosu	nwosu	PROPN
gujaf-412	489	15	,	,	PUNCT
gujaf-412	489	16	v.	v.	CCONJ
gujaf-412	489	17	o.	o.	NOUN
gujaf-412	489	18	(	(	PUNCT
gujaf-412	489	19	2020	2020	NUM
gujaf-412	489	20	)	)	PUNCT
gujaf-412	489	21	.	.	PUNCT
gujaf-412	490	1	stock	stock	NOUN
gujaf-412	490	2	market	market	NOUN
gujaf-412	490	3	capitalization	capitalization	NOUN
gujaf-412	490	4	and	and	CCONJ
gujaf-412	490	5	economic	economic	ADJ
gujaf-412	490	6	growth	growth	NOUN
gujaf-412	490	7	of	of	ADP
gujaf-412	490	8	nigeria	nigeria	PROPN
gujaf-412	490	9	and	and	CCONJ
gujaf-412	490	10	south	south	PROPN
gujaf-412	490	11	africa	africa	PROPN
gujaf-412	490	12	(	(	PUNCT
gujaf-412	490	13	2000	2000	NUM
gujaf-412	490	14	-	-	SYM
gujaf-412	490	15	2018	2018	NUM
gujaf-412	490	16	)	)	PUNCT
gujaf-412	490	17	.	.	PUNCT
gujaf-412	491	1	european	european	ADJ
gujaf-412	491	2	academic	academic	ADJ
gujaf-412	491	3	research	research	NOUN
gujaf-412	491	4	journal	journal	NOUN
gujaf-412	491	5	,	,	PUNCT
gujaf-412	491	6	7(11	7(11	NUM
gujaf-412	491	7	)	)	PUNCT
gujaf-412	491	8	,	,	PUNCT
gujaf-412	491	9	5605	5605	NUM
gujaf-412	491	10	-	-	SYM
gujaf-412	491	11	5623	5623	NUM
gujaf-412	491	12	.	.	PUNCT
gujaf-412	492	1	ploberger	ploberger	NOUN
gujaf-412	492	2	,	,	PUNCT
gujaf-412	492	3	w.	w.	PROPN
gujaf-412	492	4	,	,	PUNCT
gujaf-412	492	5	&	&	CCONJ
gujaf-412	492	6	kramer	kramer	PROPN
gujaf-412	492	7	,	,	PUNCT
gujaf-412	492	8	w.	w.	PROPN
gujaf-412	492	9	(	(	PUNCT
gujaf-412	492	10	1992	1992	NUM
gujaf-412	492	11	)	)	PUNCT
gujaf-412	492	12	.	.	PUNCT
gujaf-412	493	1	the	the	DET
gujaf-412	493	2	cusum	cusum	PROPN
gujaf-412	493	3	test	test	NOUN
gujaf-412	493	4	with	with	ADP
gujaf-412	493	5	ols	ol	NOUN
gujaf-412	493	6	residuals	residual	NOUN
gujaf-412	493	7	.	.	PUNCT
gujaf-412	494	1	econometrica	econometrica	PROPN
gujaf-412	494	2	2	2	NUM
gujaf-412	494	3	,	,	PUNCT
gujaf-412	494	4	271	271	NUM
gujaf-412	494	5	-	-	SYM
gujaf-412	494	6	285	285	NUM
gujaf-412	494	7	.	.	PUNCT
gujaf-412	495	1	https://doi.org/10.2307/2951597	https://doi.org/10.2307/2951597	ADJ
gujaf-412	495	2	saunders	saunder	NOUN
gujaf-412	495	3	,	,	PUNCT
gujaf-412	495	4	m.	m.	NOUN
gujaf-412	495	5	,	,	PUNCT
gujaf-412	495	6	lewis	lewis	PROPN
gujaf-412	495	7	,	,	PUNCT
gujaf-412	495	8	p.	p.	PROPN
gujaf-412	495	9	and	and	CCONJ
gujaf-412	495	10	thornhill	thornhill	PROPN
gujaf-412	495	11	,	,	PUNCT
gujaf-412	495	12	a.	a.	NOUN
gujaf-412	495	13	(	(	PUNCT
gujaf-412	495	14	2009	2009	NUM
gujaf-412	495	15	)	)	PUNCT
gujaf-412	495	16	.	.	PUNCT
gujaf-412	496	1	research	research	NOUN
gujaf-412	496	2	methods	method	NOUN
gujaf-412	496	3	for	for	ADP
gujaf-412	496	4	business	business	NOUN
gujaf-412	496	5	students	student	NOUN
gujaf-412	496	6	(	(	PUNCT
gujaf-412	496	7	5th	5th	ADJ
gujaf-412	496	8	ed	ed	NOUN
gujaf-412	496	9	.	.	PUNCT
gujaf-412	496	10	)	)	PUNCT
gujaf-412	497	1	rotolito	rotolito	PROPN
gujaf-412	497	2	lombarda	lombarda	PROPN
gujaf-412	497	3	.	.	PUNCT
gujaf-412	498	1	securities	security	NOUN
gujaf-412	498	2	and	and	CCONJ
gujaf-412	498	3	exchange	exchange	PROPN
gujaf-412	498	4	commission	commission	PROPN
gujaf-412	498	5	.	.	PUNCT
gujaf-412	499	1	(	(	PUNCT
gujaf-412	499	2	2020	2020	NUM
gujaf-412	499	3	)	)	PUNCT
gujaf-412	499	4	.	.	PUNCT
gujaf-412	500	1	nigerian	nigerian	ADJ
gujaf-412	500	2	capital	capital	NOUN
gujaf-412	500	3	market	market	NOUN
gujaf-412	500	4	master	master	NOUN
gujaf-412	500	5	plan	plan	NOUN
gujaf-412	500	6	.	.	PUNCT
gujaf-412	501	1	sec	sec	PROPN
gujaf-412	501	2	nigeria	nigeria	PROPN
gujaf-412	501	3	.	.	PUNCT
gujaf-412	502	1	sunday	sunday	PROPN
gujaf-412	502	2	,	,	PUNCT
gujaf-412	502	3	u.	u.	PROPN
gujaf-412	502	4	(	(	PUNCT
gujaf-412	502	5	2023	2023	NUM
gujaf-412	502	6	)	)	PUNCT
gujaf-412	502	7	.	.	PUNCT
gujaf-412	503	1	effect	effect	NOUN
gujaf-412	503	2	of	of	ADP
gujaf-412	503	3	selected	select	VERB
gujaf-412	503	4	financial	financial	ADJ
gujaf-412	503	5	instruments	instrument	NOUN
gujaf-412	503	6	on	on	ADP
gujaf-412	503	7	capital	capital	NOUN
gujaf-412	503	8	market	market	NOUN
gujaf-412	503	9	development	development	NOUN
gujaf-412	503	10	in	in	ADP
gujaf-412	503	11	nigeria	nigeria	PROPN
gujaf-412	503	12	.	.	PUNCT
gujaf-412	504	1	afit	afit	PROPN
gujaf-412	504	2	journal	journal	PROPN
gujaf-412	504	3	of	of	ADP
gujaf-412	504	4	marketing	marketing	NOUN
gujaf-412	504	5	research	research	NOUN
gujaf-412	504	6	volume	volume	NOUN
gujaf-412	504	7	3	3	NUM
gujaf-412	504	8	,	,	PUNCT
gujaf-412	504	9	issn	issn	PROPN
gujaf-412	504	10	:	:	PUNCT
gujaf-412	504	11	2756	2756	NUM
gujaf-412	504	12	-	-	PUNCT
gujaf-412	504	13	519x	519x	PROPN
gujaf-412	504	14	july	july	PROPN
gujaf-412	504	15	,	,	PUNCT
gujaf-412	504	16	2023	2023	NUM
gujaf-412	504	17	.	.	PUNCT
gujaf-412	505	1	taiwo	taiwo	PROPN
gujaf-412	505	2	,	,	PUNCT
gujaf-412	505	3	j.	j.	PROPN
gujaf-412	505	4	n.	n.	PROPN
gujaf-412	505	5	,	,	PUNCT
gujaf-412	505	6	alaka	alaka	PROPN
gujaf-412	505	7	,	,	PUNCT
gujaf-412	505	8	a.	a.	PROPN
gujaf-412	505	9	,	,	PUNCT
gujaf-412	505	10	&	&	CCONJ
gujaf-412	505	11	afieroho	afieroho	PROPN
gujaf-412	505	12	,	,	PUNCT
gujaf-412	505	13	e.	e.	PROPN
gujaf-412	505	14	o.	o.	PROPN
gujaf-412	505	15	(	(	PUNCT
gujaf-412	505	16	2016	2016	NUM
gujaf-412	505	17	)	)	PUNCT
gujaf-412	505	18	.	.	PUNCT
gujaf-412	506	1	capital	capital	NOUN
gujaf-412	506	2	market	market	NOUN
gujaf-412	506	3	and	and	CCONJ
gujaf-412	506	4	economic	economic	ADJ
gujaf-412	506	5	growth	growth	NOUN
gujaf-412	506	6	in	in	ADP
gujaf-412	506	7	nigeria	nigeria	PROPN
gujaf-412	506	8	.	.	PUNCT
gujaf-412	507	1	account	account	NOUN
gujaf-412	507	2	and	and	CCONJ
gujaf-412	507	3	financial	financial	ADJ
gujaf-412	507	4	management	management	NOUN
gujaf-412	507	5	journal	journal	NOUN
gujaf-412	507	6	,	,	PUNCT
gujaf-412	507	7	1(8	1(8	NUM
gujaf-412	507	8	)	)	PUNCT
gujaf-412	507	9	,	,	PUNCT
gujaf-412	507	10	497	497	NUM
gujaf-412	507	11	-	-	SYM
gujaf-412	507	12	525	525	NUM
gujaf-412	507	13	.	.	PUNCT
gujaf-412	508	1	gusau	gusau	PROPN
gujaf-412	508	2	journal	journal	PROPN
gujaf-412	508	3	of	of	ADP
gujaf-412	508	4	accounting	accounting	NOUN
gujaf-412	508	5	and	and	CCONJ
gujaf-412	508	6	finance	finance	NOUN
gujaf-412	508	7	,	,	PUNCT
gujaf-412	508	8	vol.6	vol.6	PROPN
gujaf-412	508	9	,	,	PUNCT
gujaf-412	508	10	issue	issue	NOUN
gujaf-412	508	11	2	2	NUM
gujaf-412	508	12	,	,	PUNCT
gujaf-412	508	13	april	april	PROPN
gujaf-412	508	14	,	,	PUNCT
gujaf-412	508	15	2025	2025	NUM
gujaf-412	508	16	17	17	NUM
gujaf-412	508	17	https://doi.org/10.18535/afmj/v1i8.03volume	https://doi.org/10.18535/afmj/v1i8.03volume	NOUN
gujaf-412	508	18	3	3	NUM
gujaf-412	508	19	,	,	PUNCT
gujaf-412	508	20	number	number	NOUN
gujaf-412	508	21	11	11	NUM
gujaf-412	508	22	,	,	PUNCT
gujaf-412	508	23	2022	2022	NUM
gujaf-412	508	24	,	,	PUNCT
gujaf-412	508	25	issn	issn	PROPN
gujaf-412	508	26	:	:	PUNCT
gujaf-412	508	27	print	print	NOUN
gujaf-412	508	28	27359328	27359328	NUM
gujaf-412	508	29	,	,	PUNCT
gujaf-412	508	30	online	online	ADJ
gujaf-412	508	31	2735	2735	NUM
gujaf-412	508	32	-	-	SYM
gujaf-412	508	33	9336	9336	NUM
gujaf-412	508	34	page	page	NOUN
gujaf-412	508	35	|	|	ADV
gujaf-412	508	36	283	283	NUM
gujaf-412	508	37	ubesie	ubesie	NOUN
gujaf-412	508	38	,	,	PUNCT
gujaf-412	508	39	m.	m.	NOUN
gujaf-412	508	40	c.	c.	PROPN
gujaf-412	508	41	,	,	PUNCT
gujaf-412	508	42	nwanekpe	nwanekpe	NOUN
gujaf-412	508	43	,	,	PUNCT
gujaf-412	508	44	c.	c.	PROPN
gujaf-412	508	45	e.	e.	PROPN
gujaf-412	508	46	,	,	PUNCT
gujaf-412	508	47	&	&	CCONJ
gujaf-412	508	48	ejilibe	ejilibe	PROPN
gujaf-412	508	49	,	,	PUNCT
gujaf-412	508	50	c.	c.	PROPN
gujaf-412	508	51	(	(	PUNCT
gujaf-412	508	52	2020	2020	NUM
gujaf-412	508	53	)	)	PUNCT
gujaf-412	508	54	.	.	PUNCT
gujaf-412	509	1	impact	impact	NOUN
gujaf-412	509	2	of	of	ADP
gujaf-412	509	3	capital	capital	NOUN
gujaf-412	509	4	market	market	NOUN
gujaf-412	509	5	on	on	ADP
gujaf-412	509	6	economic	economic	ADJ
gujaf-412	509	7	growth	growth	NOUN
gujaf-412	509	8	in	in	ADP
gujaf-412	509	9	nigeria	nigeria	PROPN
gujaf-412	509	10	.	.	PUNCT
gujaf-412	510	1	business	business	NOUN
gujaf-412	510	2	and	and	CCONJ
gujaf-412	510	3	management	management	NOUN
gujaf-412	510	4	research	research	NOUN
gujaf-412	510	5	,	,	PUNCT
gujaf-412	510	6	9(2	9(2	NUM
gujaf-412	510	7	)	)	PUNCT
gujaf-412	510	8	,	,	PUNCT
gujaf-412	510	9	49	49	NUM
gujaf-412	510	10	-	-	SYM
gujaf-412	510	11	57	57	NUM
gujaf-412	510	12	.	.	PUNCT
gujaf-412	511	1	https://doi.org/10.5430/bmr.v9n2p49	https://doi.org/10.5430/bmr.v9n2p49	PROPN
gujaf-412	511	2	vincent	vincent	PROPN
gujaf-412	511	3	,	,	PUNCT
gujaf-412	511	4	h.	h.	PROPN
gujaf-412	511	5	s.	s.	PROPN
gujaf-412	511	6	,	,	PUNCT
gujaf-412	511	7	mairafi	mairafi	PROPN
gujaf-412	511	8	,	,	PUNCT
gujaf-412	511	9	s.	s.	PROPN
gujaf-412	511	10	l.	l.	PROPN
gujaf-412	511	11	,	,	PUNCT
gujaf-412	511	12	&	&	CCONJ
gujaf-412	511	13	abdullahi	abdullahi	PROPN
gujaf-412	511	14	,	,	PUNCT
gujaf-412	511	15	y.	y.	PROPN
gujaf-412	511	16	u.	u.	PROPN
gujaf-412	511	17	(	(	PUNCT
gujaf-412	511	18	2021	2021	NUM
gujaf-412	511	19	)	)	PUNCT
gujaf-412	511	20	.	.	PUNCT
gujaf-412	512	1	effect	effect	NOUN
gujaf-412	512	2	of	of	ADP
gujaf-412	512	3	fixed	fix	VERB
gujaf-412	512	4	income	income	NOUN
gujaf-412	512	5	securities	security	NOUN
gujaf-412	512	6	on	on	ADP
gujaf-412	512	7	capital	capital	NOUN
gujaf-412	512	8	market	market	NOUN
gujaf-412	512	9	growth	growth	NOUN
gujaf-412	512	10	in	in	ADP
gujaf-412	512	11	nigeria	nigeria	PROPN
gujaf-412	512	12	.	.	PUNCT
gujaf-412	513	1	social	social	ADJ
gujaf-412	513	2	and	and	CCONJ
gujaf-412	513	3	administrative	administrative	ADJ
gujaf-412	513	4	sciences	sciences	PROPN
gujaf-412	513	5	review	review	PROPN
gujaf-412	513	6	,	,	PUNCT
gujaf-412	513	7	7(1	7(1	NUM
gujaf-412	513	8	)	)	PUNCT
gujaf-412	513	9	,	,	PUNCT
gujaf-412	513	10	2622	2622	NUM