id	sid	tid	token	lemma	pos
gujaf-417	1	1	microsoft	microsoft	PROPN
gujaf-417	1	2	word	word	NOUN
gujaf-417	1	3	upload	upload	VERB
gujaf-417	1	4	to	to	ADP
gujaf-417	1	5	me	i	PRON
gujaf-417	1	6	hassan	hassan	ADJ
gujaf-417	1	7	gujaf	gujaf	NOUN
gujaf-417	1	8	vol	vol	NOUN
gujaf-417	1	9	6	6	NUM
gujaf-417	1	10	issue	issue	NOUN
gujaf-417	1	11	2	2	NUM
gujaf-417	1	12	april	april	PROPN
gujaf-417	1	13	mr	mr	PROPN
gujaf-417	1	14	hassan	hassan	PROPN
gujaf-417	1	15	2222[1	2222[1	NUM
gujaf-417	1	16	]	]	X
gujaf-417	1	17	gusau	gusau	ADJ
gujaf-417	1	18	journal	journal	NOUN
gujaf-417	1	19	of	of	ADP
gujaf-417	1	20	accounting	accounting	NOUN
gujaf-417	1	21	and	and	CCONJ
gujaf-417	1	22	finance	finance	NOUN
gujaf-417	1	23	,	,	PUNCT
gujaf-417	1	24	vol.6	vol.6	PROPN
gujaf-417	1	25	,	,	PUNCT
gujaf-417	1	26	issue	issue	NOUN
gujaf-417	1	27	2	2	NUM
gujaf-417	1	28	,	,	PUNCT
gujaf-417	1	29	april	april	PROPN
gujaf-417	1	30	,	,	PUNCT
gujaf-417	1	31	2025	2025	NUM
gujaf-417	1	32	78	78	NUM
gujaf-417	1	33	competitor	competitor	NOUN
gujaf-417	1	34	financial	financial	ADJ
gujaf-417	1	35	statement	statement	NOUN
gujaf-417	1	36	performance	performance	NOUN
gujaf-417	1	37	appraisal	appraisal	NOUN
gujaf-417	1	38	andfinancial	andfinancial	ADJ
gujaf-417	1	39	performance	performance	NOUN
gujaf-417	1	40	of	of	ADP
gujaf-417	1	41	quoted	quote	VERB
gujaf-417	1	42	manufacturing	manufacturing	NOUN
gujaf-417	1	43	firm	firm	NOUN
gujaf-417	1	44	in	in	ADP
gujaf-417	1	45	nigeria	nigeria	PROPN
gujaf-417	1	46	erorogha	erorogha	PROPN
gujaf-417	1	47	akpos	akpos	PRON
gujaf-417	1	48	yikarebogha	yikarebogha	VERB
gujaf-417	1	49	(	(	PUNCT
gujaf-417	1	50	phd	phd	NOUN
gujaf-417	1	51	)	)	PUNCT
gujaf-417	1	52	department	department	NOUN
gujaf-417	1	53	of	of	ADP
gujaf-417	1	54	accounting	accounting	NOUN
gujaf-417	1	55	,	,	PUNCT
gujaf-417	1	56	faculty	faculty	NOUN
gujaf-417	1	57	of	of	ADP
gujaf-417	1	58	management	management	NOUN
gujaf-417	1	59	sciences	sciences	PROPN
gujaf-417	1	60	federal	federal	PROPN
gujaf-417	1	61	university	university	PROPN
gujaf-417	1	62	otuoke	otuoke	NOUN
gujaf-417	1	63	,	,	PUNCT
gujaf-417	1	64	bayelsa	bayelsa	NOUN
gujaf-417	1	65	state	state	NOUN
gujaf-417	2	1	eyikarebogha@yahoo.com	eyikarebogha@yahoo.com	PROPN
gujaf-417	2	2	+234	+234	ADJ
gujaf-417	2	3	8034332885	8034332885	NUM
gujaf-417	2	4	https://doi.org/10.57233/gujaf.v6i2.06	https://doi.org/10.57233/gujaf.v6i2.06	NOUN
gujaf-417	2	5	abstract	abstract	ADJ
gujaf-417	2	6	focus	focus	NOUN
gujaf-417	2	7	of	of	ADP
gujaf-417	2	8	the	the	DET
gujaf-417	2	9	study	study	NOUN
gujaf-417	2	10	is	be	AUX
gujaf-417	2	11	on	on	ADP
gujaf-417	2	12	competitor	competitor	NOUN
gujaf-417	2	13	financial	financial	ADJ
gujaf-417	2	14	statement	statement	NOUN
gujaf-417	2	15	performance	performance	NOUN
gujaf-417	2	16	appraisal	appraisal	NOUN
gujaf-417	2	17	and	and	CCONJ
gujaf-417	2	18	its	its	PRON
gujaf-417	2	19	relationship	relationship	NOUN
gujaf-417	2	20	with	with	ADP
gujaf-417	2	21	financial	financial	ADJ
gujaf-417	2	22	performance	performance	NOUN
gujaf-417	2	23	of	of	ADP
gujaf-417	2	24	manufacturing	manufacture	VERB
gujaf-417	2	25	companies	company	NOUN
gujaf-417	2	26	in	in	ADP
gujaf-417	2	27	nigeria	nigeria	PROPN
gujaf-417	2	28	.	.	PUNCT
gujaf-417	3	1	the	the	DET
gujaf-417	3	2	population	population	NOUN
gujaf-417	3	3	of	of	ADP
gujaf-417	3	4	the	the	DET
gujaf-417	3	5	study	study	NOUN
gujaf-417	3	6	is	be	AUX
gujaf-417	3	7	the	the	DET
gujaf-417	3	8	sixty	sixty	NUM
gujaf-417	3	9	-	-	PUNCT
gujaf-417	3	10	nine	nine	NUM
gujaf-417	3	11	quoted	quote	VERB
gujaf-417	3	12	manufacturing	manufacturing	NOUN
gujaf-417	3	13	companies	company	NOUN
gujaf-417	3	14	in	in	ADP
gujaf-417	3	15	the	the	DET
gujaf-417	3	16	nigerian	nigerian	ADJ
gujaf-417	3	17	exchange	exchange	NOUN
gujaf-417	3	18	group	group	NOUN
gujaf-417	3	19	,	,	PUNCT
gujaf-417	3	20	while	while	SCONJ
gujaf-417	3	21	sixty	sixty	NUM
gujaf-417	3	22	(	(	PUNCT
gujaf-417	3	23	60	60	NUM
gujaf-417	3	24	)	)	PUNCT
gujaf-417	3	25	of	of	ADP
gujaf-417	3	26	them	they	PRON
gujaf-417	3	27	were	be	AUX
gujaf-417	3	28	used	use	VERB
gujaf-417	3	29	as	as	ADP
gujaf-417	3	30	sample	sample	NOUN
gujaf-417	3	31	using	use	VERB
gujaf-417	3	32	the	the	DET
gujaf-417	3	33	purposive	purposive	ADJ
gujaf-417	3	34	sampling	sample	VERB
gujaf-417	3	35	technique	technique	NOUN
gujaf-417	3	36	.	.	PUNCT
gujaf-417	4	1	the	the	DET
gujaf-417	4	2	scope	scope	NOUN
gujaf-417	4	3	of	of	ADP
gujaf-417	4	4	the	the	DET
gujaf-417	4	5	study	study	NOUN
gujaf-417	4	6	covers	cover	VERB
gujaf-417	4	7	the	the	DET
gujaf-417	4	8	period	period	NOUN
gujaf-417	4	9	2014	2014	NUM
gujaf-417	4	10	-2023	-2023	NOUN
gujaf-417	4	11	.	.	PUNCT
gujaf-417	5	1	ex	ex	ADJ
gujaf-417	5	2	-	-	ADJ
gujaf-417	5	3	post	post	ADJ
gujaf-417	5	4	facto	facto	X
gujaf-417	5	5	research	research	NOUN
gujaf-417	5	6	design	design	NOUN
gujaf-417	5	7	was	be	AUX
gujaf-417	5	8	adopted	adopt	VERB
gujaf-417	5	9	,	,	PUNCT
gujaf-417	5	10	with	with	ADP
gujaf-417	5	11	data	datum	NOUN
gujaf-417	5	12	obtained	obtain	VERB
gujaf-417	5	13	from	from	ADP
gujaf-417	5	14	the	the	DET
gujaf-417	5	15	financial	financial	ADJ
gujaf-417	5	16	statements	statement	NOUN
gujaf-417	5	17	of	of	ADP
gujaf-417	5	18	the	the	DET
gujaf-417	5	19	different	different	ADJ
gujaf-417	5	20	companies	company	NOUN
gujaf-417	5	21	involved	involve	VERB
gujaf-417	5	22	in	in	ADP
gujaf-417	5	23	the	the	DET
gujaf-417	5	24	study	study	NOUN
gujaf-417	5	25	.	.	PUNCT
gujaf-417	6	1	four	four	NUM
gujaf-417	6	2	(	(	PUNCT
gujaf-417	6	3	4	4	NUM
gujaf-417	6	4	)	)	PUNCT
gujaf-417	6	5	dimensions	dimension	NOUN
gujaf-417	6	6	of	of	ADP
gujaf-417	6	7	financial	financial	ADJ
gujaf-417	6	8	performance	performance	NOUN
gujaf-417	6	9	were	be	AUX
gujaf-417	6	10	used	use	VERB
gujaf-417	6	11	for	for	ADP
gujaf-417	6	12	this	this	DET
gujaf-417	6	13	study	study	NOUN
gujaf-417	6	14	,	,	PUNCT
gujaf-417	6	15	which	which	PRON
gujaf-417	6	16	are	be	AUX
gujaf-417	6	17	net	net	ADJ
gujaf-417	6	18	profit	profit	NOUN
gujaf-417	6	19	before	before	ADP
gujaf-417	6	20	tax	tax	NOUN
gujaf-417	6	21	,	,	PUNCT
gujaf-417	6	22	earnings	earning	NOUN
gujaf-417	6	23	per	per	ADP
gujaf-417	6	24	share	share	NOUN
gujaf-417	6	25	,	,	PUNCT
gujaf-417	6	26	return	return	VERB
gujaf-417	6	27	on	on	ADP
gujaf-417	6	28	equity	equity	NOUN
gujaf-417	6	29	and	and	CCONJ
gujaf-417	6	30	return	return	VERB
gujaf-417	6	31	on	on	ADP
gujaf-417	6	32	assets	asset	NOUN
gujaf-417	6	33	against	against	ADP
gujaf-417	6	34	competitor	competitor	NOUN
gujaf-417	6	35	financial	financial	ADJ
gujaf-417	6	36	statement	statement	NOUN
gujaf-417	6	37	performance	performance	NOUN
gujaf-417	6	38	appraisal	appraisal	NOUN
gujaf-417	6	39	.	.	PUNCT
gujaf-417	7	1	this	this	PRON
gujaf-417	7	2	led	lead	VERB
gujaf-417	7	3	to	to	ADP
gujaf-417	7	4	the	the	DET
gujaf-417	7	5	formulation	formulation	NOUN
gujaf-417	7	6	of	of	ADP
gujaf-417	7	7	four	four	NUM
gujaf-417	7	8	(	(	PUNCT
gujaf-417	7	9	4	4	NUM
gujaf-417	7	10	)	)	PUNCT
gujaf-417	7	11	hypotheses	hypothesis	NOUN
gujaf-417	7	12	that	that	PRON
gujaf-417	7	13	were	be	AUX
gujaf-417	7	14	tested	test	VERB
gujaf-417	7	15	using	use	VERB
gujaf-417	7	16	spearman	spearman	NOUN
gujaf-417	7	17	rank	rank	NOUN
gujaf-417	7	18	correlation	correlation	NOUN
gujaf-417	7	19	for	for	ADP
gujaf-417	7	20	the	the	DET
gujaf-417	7	21	analyses	analysis	NOUN
gujaf-417	7	22	.	.	PUNCT
gujaf-417	8	1	the	the	DET
gujaf-417	8	2	results	result	NOUN
gujaf-417	8	3	indicated	indicate	VERB
gujaf-417	8	4	that	that	SCONJ
gujaf-417	8	5	,	,	PUNCT
gujaf-417	8	6	while	while	SCONJ
gujaf-417	8	7	net	net	ADJ
gujaf-417	8	8	profit	profit	NOUN
gujaf-417	8	9	before	before	ADP
gujaf-417	8	10	tax	tax	NOUN
gujaf-417	8	11	,	,	PUNCT
gujaf-417	8	12	return	return	NOUN
gujaf-417	8	13	on	on	ADP
gujaf-417	8	14	equity	equity	NOUN
gujaf-417	8	15	and	and	CCONJ
gujaf-417	8	16	return	return	NOUN
gujaf-417	8	17	on	on	ADP
gujaf-417	8	18	assets	asset	NOUN
gujaf-417	8	19	have	have	VERB
gujaf-417	8	20	significant	significant	ADJ
gujaf-417	8	21	relationship	relationship	NOUN
gujaf-417	8	22	with	with	ADP
gujaf-417	8	23	competitor	competitor	NOUN
gujaf-417	8	24	financial	financial	ADJ
gujaf-417	8	25	statement	statement	NOUN
gujaf-417	8	26	performance	performance	NOUN
gujaf-417	8	27	appraisal	appraisal	NOUN
gujaf-417	8	28	,	,	PUNCT
gujaf-417	8	29	earnings	earning	NOUN
gujaf-417	8	30	per	per	ADP
gujaf-417	8	31	share	share	NOUN
gujaf-417	8	32	on	on	ADP
gujaf-417	8	33	the	the	DET
gujaf-417	8	34	other	other	ADJ
gujaf-417	8	35	hand	hand	NOUN
gujaf-417	8	36	,	,	PUNCT
gujaf-417	8	37	showed	show	VERB
gujaf-417	8	38	an	an	DET
gujaf-417	8	39	insignificant	insignificant	ADJ
gujaf-417	8	40	relationship	relationship	NOUN
gujaf-417	8	41	with	with	ADP
gujaf-417	8	42	competitor	competitor	NOUN
gujaf-417	8	43	financial	financial	ADJ
gujaf-417	8	44	statement	statement	NOUN
gujaf-417	8	45	performance	performance	NOUN
gujaf-417	8	46	appraisal	appraisal	NOUN
gujaf-417	8	47	.	.	PUNCT
gujaf-417	9	1	the	the	DET
gujaf-417	9	2	study	study	NOUN
gujaf-417	9	3	therefore	therefore	ADV
gujaf-417	9	4	recommended	recommend	VERB
gujaf-417	9	5	that	that	SCONJ
gujaf-417	9	6	for	for	ADP
gujaf-417	9	7	companies	company	NOUN
gujaf-417	9	8	intending	intend	VERB
gujaf-417	9	9	to	to	PART
gujaf-417	9	10	improve	improve	VERB
gujaf-417	9	11	their	their	PRON
gujaf-417	9	12	net	net	ADJ
gujaf-417	9	13	profit	profit	NOUN
gujaf-417	9	14	before	before	ADP
gujaf-417	9	15	tax	tax	NOUN
gujaf-417	9	16	,	,	PUNCT
gujaf-417	9	17	return	return	NOUN
gujaf-417	9	18	on	on	ADP
gujaf-417	9	19	equity	equity	NOUN
gujaf-417	9	20	and	and	CCONJ
gujaf-417	9	21	return	return	VERB
gujaf-417	9	22	on	on	ADP
gujaf-417	9	23	assets	asset	NOUN
gujaf-417	9	24	,	,	PUNCT
gujaf-417	9	25	managers	manager	NOUN
gujaf-417	9	26	of	of	ADP
gujaf-417	9	27	manufacturing	manufacturing	NOUN
gujaf-417	9	28	firms	firm	NOUN
gujaf-417	9	29	should	should	AUX
gujaf-417	9	30	engage	engage	VERB
gujaf-417	9	31	more	more	ADV
gujaf-417	9	32	on	on	ADP
gujaf-417	9	33	competitor	competitor	NOUN
gujaf-417	9	34	financial	financial	ADJ
gujaf-417	9	35	statement	statement	NOUN
gujaf-417	9	36	performance	performance	NOUN
gujaf-417	9	37	appraisal	appraisal	NOUN
gujaf-417	9	38	,	,	PUNCT
gujaf-417	9	39	while	while	SCONJ
gujaf-417	9	40	for	for	ADP
gujaf-417	9	41	companies	company	NOUN
gujaf-417	9	42	intending	intend	VERB
gujaf-417	9	43	to	to	PART
gujaf-417	9	44	shore	shore	VERB
gujaf-417	9	45	up	up	ADP
gujaf-417	9	46	the	the	DET
gujaf-417	9	47	value	value	NOUN
gujaf-417	9	48	of	of	ADP
gujaf-417	9	49	their	their	PRON
gujaf-417	9	50	earnings	earning	NOUN
gujaf-417	9	51	per	per	ADP
gujaf-417	9	52	share	share	NOUN
gujaf-417	9	53	,	,	PUNCT
gujaf-417	9	54	competitor	competitor	NOUN
gujaf-417	9	55	financial	financial	ADJ
gujaf-417	9	56	statement	statement	NOUN
gujaf-417	9	57	performance	performance	NOUN
gujaf-417	9	58	appraisal	appraisal	NOUN
gujaf-417	9	59	is	be	AUX
gujaf-417	9	60	not	not	PART
gujaf-417	9	61	an	an	DET
gujaf-417	9	62	option	option	NOUN
gujaf-417	9	63	to	to	PART
gujaf-417	9	64	engage	engage	VERB
gujaf-417	9	65	in	in	ADP
gujaf-417	9	66	.	.	PUNCT
gujaf-417	10	1	keywords	keyword	NOUN
gujaf-417	10	2	:	:	PUNCT
gujaf-417	10	3	competitor	competitor	NOUN
gujaf-417	10	4	accounting	accounting	NOUN
gujaf-417	10	5	,	,	PUNCT
gujaf-417	10	6	cfspa	cfspa	NOUN
gujaf-417	10	7	,	,	PUNCT
gujaf-417	10	8	npbt	npbt	PROPN
gujaf-417	10	9	,	,	PUNCT
gujaf-417	10	10	roe	roe	PROPN
gujaf-417	10	11	,	,	PUNCT
gujaf-417	10	12	eps	eps	PROPN
gujaf-417	10	13	,	,	PUNCT
gujaf-417	10	14	roa	roa	PROPN
gujaf-417	10	15	.	.	PUNCT
gujaf-417	11	1	introduction	introduction	NOUN
gujaf-417	11	2	the	the	DET
gujaf-417	11	3	business	business	NOUN
gujaf-417	11	4	world	world	NOUN
gujaf-417	11	5	today	today	NOUN
gujaf-417	11	6	is	be	AUX
gujaf-417	11	7	operated	operate	VERB
gujaf-417	11	8	in	in	ADP
gujaf-417	11	9	a	a	DET
gujaf-417	11	10	competitive	competitive	ADJ
gujaf-417	11	11	environment	environment	NOUN
gujaf-417	11	12	where	where	SCONJ
gujaf-417	11	13	operators	operator	NOUN
gujaf-417	11	14	are	be	AUX
gujaf-417	11	15	aware	aware	ADJ
gujaf-417	11	16	of	of	ADP
gujaf-417	11	17	their	their	PRON
gujaf-417	11	18	rivals	rival	NOUN
gujaf-417	11	19	.	.	PUNCT
gujaf-417	12	1	a	a	DET
gujaf-417	12	2	healthy	healthy	ADJ
gujaf-417	12	3	rivalry	rivalry	NOUN
gujaf-417	12	4	results	result	NOUN
gujaf-417	12	5	in	in	ADP
gujaf-417	12	6	a	a	DET
gujaf-417	12	7	better	well	ADJ
gujaf-417	12	8	price	price	NOUN
gujaf-417	12	9	and	and	CCONJ
gujaf-417	12	10	products	product	NOUN
gujaf-417	12	11	for	for	ADP
gujaf-417	12	12	the	the	DET
gujaf-417	12	13	end	end	NOUN
gujaf-417	12	14	users	user	NOUN
gujaf-417	12	15	of	of	ADP
gujaf-417	12	16	their	their	PRON
gujaf-417	12	17	products	product	NOUN
gujaf-417	12	18	.	.	PUNCT
gujaf-417	13	1	in	in	ADP
gujaf-417	13	2	a	a	DET
gujaf-417	13	3	business	business	NOUN
gujaf-417	13	4	world	world	NOUN
gujaf-417	13	5	where	where	SCONJ
gujaf-417	13	6	there	there	PRON
gujaf-417	13	7	exists	exist	VERB
gujaf-417	13	8	competition	competition	NOUN
gujaf-417	13	9	,	,	PUNCT
gujaf-417	13	10	a	a	DET
gujaf-417	13	11	player	player	NOUN
gujaf-417	13	12	operating	operate	VERB
gujaf-417	13	13	in	in	ADP
gujaf-417	13	14	the	the	DET
gujaf-417	13	15	environment	environment	NOUN
gujaf-417	13	16	may	may	AUX
gujaf-417	13	17	not	not	PART
gujaf-417	13	18	be	be	AUX
gujaf-417	13	19	able	able	ADJ
gujaf-417	13	20	to	to	PART
gujaf-417	13	21	ascertain	ascertain	VERB
gujaf-417	13	22	how	how	SCONJ
gujaf-417	13	23	profitable	profitable	ADJ
gujaf-417	13	24	it	it	PRON
gujaf-417	13	25	is	be	AUX
gujaf-417	13	26	,	,	PUNCT
gujaf-417	13	27	except	except	SCONJ
gujaf-417	13	28	when	when	SCONJ
gujaf-417	13	29	a	a	DET
gujaf-417	13	30	comparative	comparative	ADJ
gujaf-417	13	31	analysis	analysis	NOUN
gujaf-417	13	32	is	be	AUX
gujaf-417	13	33	conducted	conduct	VERB
gujaf-417	13	34	on	on	ADP
gujaf-417	13	35	its	its	PRON
gujaf-417	13	36	profitability	profitability	NOUN
gujaf-417	13	37	ratios	ratio	NOUN
gujaf-417	13	38	and	and	CCONJ
gujaf-417	13	39	that	that	PRON
gujaf-417	13	40	of	of	ADP
gujaf-417	13	41	its	its	PRON
gujaf-417	13	42	competitors	competitor	NOUN
gujaf-417	13	43	which	which	PRON
gujaf-417	13	44	are	be	AUX
gujaf-417	13	45	obtainable	obtainable	ADJ
gujaf-417	13	46	from	from	ADP
gujaf-417	13	47	their	their	PRON
gujaf-417	13	48	financial	financial	ADJ
gujaf-417	13	49	statements	statement	NOUN
gujaf-417	13	50	(	(	PUNCT
gujaf-417	13	51	yikarebogha	yikarebogha	PROPN
gujaf-417	13	52	,	,	PUNCT
gujaf-417	13	53	2024	2024	NUM
gujaf-417	13	54	)	)	PUNCT
gujaf-417	13	55	.	.	PUNCT
gujaf-417	14	1	firms	firm	NOUN
gujaf-417	14	2	intending	intend	VERB
gujaf-417	14	3	to	to	PART
gujaf-417	14	4	stay	stay	VERB
gujaf-417	14	5	ahead	ahead	ADV
gujaf-417	14	6	of	of	ADP
gujaf-417	14	7	their	their	PRON
gujaf-417	14	8	competitors	competitor	NOUN
gujaf-417	14	9	need	need	VERB
gujaf-417	14	10	to	to	PART
gujaf-417	14	11	apply	apply	VERB
gujaf-417	14	12	some	some	DET
gujaf-417	14	13	strategic	strategic	ADJ
gujaf-417	14	14	moves	move	NOUN
gujaf-417	14	15	in	in	ADP
gujaf-417	14	16	order	order	NOUN
gujaf-417	14	17	to	to	PART
gujaf-417	14	18	achieve	achieve	VERB
gujaf-417	14	19	that	that	DET
gujaf-417	14	20	goal	goal	NOUN
gujaf-417	14	21	.	.	PUNCT
gujaf-417	15	1	many	many	ADJ
gujaf-417	15	2	leading	lead	VERB
gujaf-417	15	3	firms	firm	NOUN
gujaf-417	15	4	have	have	AUX
gujaf-417	15	5	been	be	AUX
gujaf-417	15	6	engaging	engage	VERB
gujaf-417	15	7	in	in	ADP
gujaf-417	15	8	the	the	DET
gujaf-417	15	9	practice	practice	NOUN
gujaf-417	15	10	of	of	ADP
gujaf-417	15	11	wanting	want	VERB
gujaf-417	15	12	to	to	PART
gujaf-417	15	13	outsmart	outsmart	VERB
gujaf-417	15	14	their	their	PRON
gujaf-417	15	15	rivals	rival	NOUN
gujaf-417	15	16	,	,	PUNCT
gujaf-417	15	17	and	and	CCONJ
gujaf-417	15	18	this	this	PRON
gujaf-417	15	19	is	be	AUX
gujaf-417	15	20	commonly	commonly	ADV
gujaf-417	15	21	referred	refer	VERB
gujaf-417	15	22	to	to	ADP
gujaf-417	15	23	today	today	NOUN
gujaf-417	15	24	as	as	ADP
gujaf-417	15	25	competitor	competitor	NOUN
gujaf-417	15	26	accounting	accounting	NOUN
gujaf-417	15	27	.	.	PUNCT
gujaf-417	16	1	akenbor	akenbor	NOUN
gujaf-417	16	2	and	and	CCONJ
gujaf-417	16	3	okoye	okoye	PROPN
gujaf-417	16	4	(	(	PUNCT
gujaf-417	16	5	2011	2011	NUM
gujaf-417	16	6	)	)	PUNCT
gujaf-417	16	7	describes	describe	VERB
gujaf-417	16	8	the	the	DET
gujaf-417	16	9	practice	practice	NOUN
gujaf-417	16	10	as	as	ADP
gujaf-417	16	11	“	"	PUNCT
gujaf-417	16	12	know	know	VERB
gujaf-417	16	13	your	your	PRON
gujaf-417	16	14	enemy	enemy	NOUN
gujaf-417	16	15	accounting	accounting	NOUN
gujaf-417	16	16	”	"	PUNCT
gujaf-417	16	17	.	.	PUNCT
gujaf-417	17	1	competitor	competitor	NOUN
gujaf-417	17	2	accounting	accounting	NOUN
gujaf-417	17	3	is	be	AUX
gujaf-417	17	4	a	a	DET
gujaf-417	17	5	strategic	strategic	ADJ
gujaf-417	17	6	approach	approach	NOUN
gujaf-417	17	7	within	within	ADP
gujaf-417	17	8	management	management	NOUN
gujaf-417	17	9	accounting	accounting	NOUN
gujaf-417	17	10	,	,	PUNCT
gujaf-417	17	11	focused	focus	VERB
gujaf-417	17	12	on	on	ADP
gujaf-417	17	13	analyzing	analyze	VERB
gujaf-417	17	14	and	and	CCONJ
gujaf-417	17	15	understanding	understanding	NOUN
gujaf-417	17	16	competitors	competitor	NOUN
gujaf-417	17	17	’	’	PART
gujaf-417	17	18	financial	financial	ADJ
gujaf-417	17	19	and	and	CCONJ
gujaf-417	17	20	non	non	ADJ
gujaf-417	17	21	-	-	ADJ
gujaf-417	17	22	financial	financial	ADJ
gujaf-417	17	23	data	datum	NOUN
gujaf-417	17	24	so	so	SCONJ
gujaf-417	17	25	as	as	SCONJ
gujaf-417	17	26	to	to	PART
gujaf-417	17	27	gain	gain	VERB
gujaf-417	17	28	insight	insight	NOUN
gujaf-417	17	29	into	into	ADP
gujaf-417	17	30	their	their	PRON
gujaf-417	17	31	strength	strength	NOUN
gujaf-417	17	32	,	,	PUNCT
gujaf-417	17	33	weaknesses	weakness	NOUN
gujaf-417	17	34	,	,	PUNCT
gujaf-417	17	35	strategies	strategy	NOUN
gujaf-417	17	36	and	and	CCONJ
gujaf-417	17	37	market	market	NOUN
gujaf-417	17	38	positioning	positioning	NOUN
gujaf-417	17	39	.	.	PUNCT
gujaf-417	18	1	it	it	PRON
gujaf-417	18	2	is	be	AUX
gujaf-417	18	3	a	a	DET
gujaf-417	18	4	strategic	strategic	ADJ
gujaf-417	18	5	approach	approach	NOUN
gujaf-417	18	6	to	to	ADP
gujaf-417	18	7	evaluating	evaluate	VERB
gujaf-417	18	8	and	and	CCONJ
gujaf-417	18	9	tracking	track	VERB
gujaf-417	18	10	the	the	DET
gujaf-417	18	11	financial	financial	ADJ
gujaf-417	18	12	and	and	CCONJ
gujaf-417	18	13	operational	operational	ADJ
gujaf-417	18	14	performance	performance	NOUN
gujaf-417	18	15	of	of	ADP
gujaf-417	18	16	a	a	DET
gujaf-417	18	17	company	company	NOUN
gujaf-417	18	18	’s	’s	PART
gujaf-417	18	19	key	key	ADJ
gujaf-417	18	20	competitors	competitor	NOUN
gujaf-417	18	21	.	.	PUNCT
gujaf-417	19	1	this	this	DET
gujaf-417	19	2	information	information	NOUN
gujaf-417	19	3	helps	help	VERB
gujaf-417	19	4	a	a	DET
gujaf-417	19	5	business	business	NOUN
gujaf-417	19	6	anticipate	anticipate	VERB
gujaf-417	19	7	competitor	competitor	NOUN
gujaf-417	19	8	’s	’s	PART
gujaf-417	19	9	moves	move	NOUN
gujaf-417	19	10	,	,	PUNCT
gujaf-417	19	11	improve	improve	VERB
gujaf-417	19	12	its	its	PRON
gujaf-417	19	13	own	own	ADJ
gujaf-417	19	14	strategies	strategy	NOUN
gujaf-417	19	15	,	,	PUNCT
gujaf-417	19	16	and	and	CCONJ
gujaf-417	19	17	make	make	VERB
gujaf-417	19	18	informed	informed	ADJ
gujaf-417	19	19	decisions	decision	NOUN
gujaf-417	19	20	.	.	PUNCT
gujaf-417	20	1	one	one	NUM
gujaf-417	20	2	of	of	ADP
gujaf-417	20	3	the	the	DET
gujaf-417	20	4	strategies	strategy	NOUN
gujaf-417	20	5	employed	employ	VERB
gujaf-417	20	6	by	by	ADP
gujaf-417	20	7	rivals	rival	NOUN
gujaf-417	20	8	in	in	ADP
gujaf-417	20	9	attempting	attempt	VERB
gujaf-417	20	10	gusau	gusau	ADJ
gujaf-417	20	11	journal	journal	NOUN
gujaf-417	20	12	of	of	ADP
gujaf-417	20	13	accounting	accounting	NOUN
gujaf-417	20	14	and	and	CCONJ
gujaf-417	20	15	finance	finance	NOUN
gujaf-417	20	16	,	,	PUNCT
gujaf-417	20	17	vol.6	vol.6	PROPN
gujaf-417	20	18	,	,	PUNCT
gujaf-417	20	19	issue	issue	NOUN
gujaf-417	20	20	2	2	NUM
gujaf-417	20	21	,	,	PUNCT
gujaf-417	20	22	april	april	PROPN
gujaf-417	20	23	,	,	PUNCT
gujaf-417	20	24	2025	2025	NUM
gujaf-417	20	25	79	79	NUM
gujaf-417	20	26	to	to	PART
gujaf-417	20	27	outsmart	outsmart	VERB
gujaf-417	20	28	their	their	PRON
gujaf-417	20	29	fellow	fellow	ADJ
gujaf-417	20	30	competitors	competitor	NOUN
gujaf-417	20	31	is	be	AUX
gujaf-417	20	32	the	the	DET
gujaf-417	20	33	competitor	competitor	NOUN
gujaf-417	20	34	financial	financial	ADJ
gujaf-417	20	35	statement	statement	NOUN
gujaf-417	20	36	performance	performance	NOUN
gujaf-417	20	37	appraisal	appraisal	NOUN
gujaf-417	20	38	.	.	PUNCT
gujaf-417	21	1	it	it	PRON
gujaf-417	21	2	involves	involve	VERB
gujaf-417	21	3	the	the	DET
gujaf-417	21	4	gathering	gathering	NOUN
gujaf-417	21	5	,	,	PUNCT
gujaf-417	21	6	analyzing	analyze	VERB
gujaf-417	21	7	and	and	CCONJ
gujaf-417	21	8	evaluating	evaluate	VERB
gujaf-417	21	9	data	datum	NOUN
gujaf-417	21	10	from	from	ADP
gujaf-417	21	11	their	their	PRON
gujaf-417	21	12	competitor	competitor	NOUN
gujaf-417	21	13	’s	’s	PART
gujaf-417	21	14	financial	financial	ADJ
gujaf-417	21	15	statements	statement	NOUN
gujaf-417	21	16	,	,	PUNCT
gujaf-417	21	17	and	and	CCONJ
gujaf-417	21	18	using	use	VERB
gujaf-417	21	19	such	such	ADJ
gujaf-417	21	20	information	information	NOUN
gujaf-417	21	21	to	to	PART
gujaf-417	21	22	plan	plan	VERB
gujaf-417	21	23	and	and	CCONJ
gujaf-417	21	24	organize	organize	VERB
gujaf-417	21	25	their	their	PRON
gujaf-417	21	26	own	own	ADJ
gujaf-417	21	27	activities	activity	NOUN
gujaf-417	21	28	in	in	ADP
gujaf-417	21	29	order	order	NOUN
gujaf-417	21	30	to	to	PART
gujaf-417	21	31	stay	stay	VERB
gujaf-417	21	32	ahead	ahead	ADV
gujaf-417	21	33	in	in	ADP
gujaf-417	21	34	the	the	DET
gujaf-417	21	35	industry	industry	NOUN
gujaf-417	21	36	.	.	PUNCT
gujaf-417	22	1	in	in	ADP
gujaf-417	22	2	nigeria	nigeria	PROPN
gujaf-417	22	3	today	today	NOUN
gujaf-417	22	4	,	,	PUNCT
gujaf-417	22	5	there	there	PRON
gujaf-417	22	6	are	be	VERB
gujaf-417	22	7	several	several	ADJ
gujaf-417	22	8	manufacturing	manufacturing	NOUN
gujaf-417	22	9	firms	firm	NOUN
gujaf-417	22	10	competing	compete	VERB
gujaf-417	22	11	to	to	ADP
gujaf-417	22	12	pushing	push	VERB
gujaf-417	22	13	their	their	PRON
gujaf-417	22	14	products	product	NOUN
gujaf-417	22	15	to	to	ADP
gujaf-417	22	16	the	the	DET
gujaf-417	22	17	market	market	NOUN
gujaf-417	22	18	so	so	SCONJ
gujaf-417	22	19	as	as	SCONJ
gujaf-417	22	20	to	to	PART
gujaf-417	22	21	gain	gain	VERB
gujaf-417	22	22	relevance	relevance	NOUN
gujaf-417	22	23	by	by	ADP
gujaf-417	22	24	capturing	capture	VERB
gujaf-417	22	25	the	the	DET
gujaf-417	22	26	minds	mind	NOUN
gujaf-417	22	27	of	of	ADP
gujaf-417	22	28	the	the	DET
gujaf-417	22	29	consumers	consumer	NOUN
gujaf-417	22	30	of	of	ADP
gujaf-417	22	31	their	their	PRON
gujaf-417	22	32	products	product	NOUN
gujaf-417	22	33	.	.	PUNCT
gujaf-417	23	1	this	this	PRON
gujaf-417	23	2	is	be	AUX
gujaf-417	23	3	allowed	allow	VERB
gujaf-417	23	4	because	because	SCONJ
gujaf-417	23	5	of	of	ADP
gujaf-417	23	6	the	the	DET
gujaf-417	23	7	free	free	ADJ
gujaf-417	23	8	-	-	PUNCT
gujaf-417	23	9	market	market	NOUN
gujaf-417	23	10	operation	operation	NOUN
gujaf-417	23	11	that	that	PRON
gujaf-417	23	12	is	be	AUX
gujaf-417	23	13	permissive	permissive	ADJ
gujaf-417	23	14	,	,	PUNCT
gujaf-417	23	15	hence	hence	ADV
gujaf-417	23	16	,	,	PUNCT
gujaf-417	23	17	these	these	DET
gujaf-417	23	18	firms	firm	NOUN
gujaf-417	23	19	using	use	VERB
gujaf-417	23	20	competitor	competitor	NOUN
gujaf-417	23	21	financial	financial	ADJ
gujaf-417	23	22	statement	statement	NOUN
gujaf-417	23	23	performance	performance	NOUN
gujaf-417	23	24	appraisal	appraisal	NOUN
gujaf-417	23	25	as	as	ADP
gujaf-417	23	26	a	a	DET
gujaf-417	23	27	strategy	strategy	NOUN
gujaf-417	23	28	.	.	PUNCT
gujaf-417	24	1	studies	study	NOUN
gujaf-417	24	2	have	have	AUX
gujaf-417	24	3	been	be	AUX
gujaf-417	24	4	conducted	conduct	VERB
gujaf-417	24	5	to	to	PART
gujaf-417	24	6	ascertain	ascertain	VERB
gujaf-417	24	7	whether	whether	SCONJ
gujaf-417	24	8	this	this	DET
gujaf-417	24	9	strategy	strategy	NOUN
gujaf-417	24	10	has	have	AUX
gujaf-417	24	11	been	be	AUX
gujaf-417	24	12	effective	effective	ADJ
gujaf-417	24	13	.	.	PUNCT
gujaf-417	25	1	thisstrategy	thisstrategy	NOUN
gujaf-417	25	2	has	have	AUX
gujaf-417	25	3	been	be	AUX
gujaf-417	25	4	examined	examine	VERB
gujaf-417	25	5	by	by	ADP
gujaf-417	25	6	authors	author	NOUN
gujaf-417	25	7	like	like	ADP
gujaf-417	25	8	anucha	anucha	NOUN
gujaf-417	25	9	(	(	PUNCT
gujaf-417	25	10	2019	2019	NUM
gujaf-417	25	11	)	)	PUNCT
gujaf-417	25	12	,	,	PUNCT
gujaf-417	25	13	phornlaphatrachakorn	phornlaphatrachakorn	NOUN
gujaf-417	25	14	(	(	PUNCT
gujaf-417	25	15	2019	2019	NUM
gujaf-417	25	16	)	)	PUNCT
gujaf-417	25	17	,	,	PUNCT
gujaf-417	25	18	thapayom	thapayom	PROPN
gujaf-417	25	19	(	(	PUNCT
gujaf-417	25	20	2019	2019	NUM
gujaf-417	25	21	)	)	PUNCT
gujaf-417	25	22	,	,	PUNCT
gujaf-417	25	23	okoye	okoye	PROPN
gujaf-417	25	24	et	et	PROPN
gujaf-417	25	25	al	al	PROPN
gujaf-417	25	26	.	.	PROPN
gujaf-417	26	1	(	(	PUNCT
gujaf-417	26	2	2015	2015	NUM
gujaf-417	26	3	)	)	PUNCT
gujaf-417	26	4	,	,	PUNCT
gujaf-417	26	5	akenbor	akenbor	NOUN
gujaf-417	26	6	and	and	CCONJ
gujaf-417	26	7	okoye	okoye	PROPN
gujaf-417	26	8	(	(	PUNCT
gujaf-417	26	9	2011	2011	NUM
gujaf-417	26	10	)	)	PUNCT
gujaf-417	26	11	,	,	PUNCT
gujaf-417	26	12	etc	etc	X
gujaf-417	26	13	,	,	PUNCT
gujaf-417	26	14	and	and	CCONJ
gujaf-417	26	15	their	their	PRON
gujaf-417	26	16	results	result	NOUN
gujaf-417	26	17	did	do	AUX
gujaf-417	26	18	not	not	PART
gujaf-417	26	19	show	show	VERB
gujaf-417	26	20	consistency	consistency	NOUN
gujaf-417	26	21	based	base	VERB
gujaf-417	26	22	on	on	ADP
gujaf-417	26	23	the	the	DET
gujaf-417	26	24	performance	performance	NOUN
gujaf-417	26	25	proxies	proxy	NOUN
gujaf-417	26	26	employed	employ	VERB
gujaf-417	26	27	,	,	PUNCT
gujaf-417	26	28	hence	hence	ADV
gujaf-417	26	29	the	the	DET
gujaf-417	26	30	embarking	embarking	NOUN
gujaf-417	26	31	of	of	ADP
gujaf-417	26	32	this	this	DET
gujaf-417	26	33	study	study	NOUN
gujaf-417	26	34	.	.	PUNCT
gujaf-417	27	1	statement	statement	NOUN
gujaf-417	27	2	of	of	ADP
gujaf-417	27	3	hypotheses	hypothesis	NOUN
gujaf-417	27	4	ho1	ho1	VERB
gujaf-417	27	5	:	:	PUNCT
gujaf-417	27	6	the	the	DET
gujaf-417	27	7	evaluation	evaluation	NOUN
gujaf-417	27	8	of	of	ADP
gujaf-417	27	9	competitor	competitor	NOUN
gujaf-417	27	10	financial	financial	ADJ
gujaf-417	27	11	statements	statement	NOUN
gujaf-417	27	12	and	and	CCONJ
gujaf-417	27	13	net	net	ADJ
gujaf-417	27	14	profit	profit	NOUN
gujaf-417	27	15	before	before	ADP
gujaf-417	27	16	taxes	taxis	NOUN
gujaf-417	27	17	do	do	AUX
gujaf-417	27	18	not	not	PART
gujaf-417	27	19	significantly	significantly	ADV
gujaf-417	27	20	correlate	correlate	VERB
gujaf-417	27	21	.	.	PUNCT
gujaf-417	28	1	ho2	ho2	NOUN
gujaf-417	28	2	:	:	PUNCT
gujaf-417	28	3	there	there	PRON
gujaf-417	28	4	is	be	VERB
gujaf-417	28	5	no	no	DET
gujaf-417	28	6	statistically	statistically	ADV
gujaf-417	28	7	significant	significant	ADJ
gujaf-417	28	8	correlation	correlation	NOUN
gujaf-417	28	9	between	between	ADP
gujaf-417	28	10	return	return	NOUN
gujaf-417	28	11	on	on	ADP
gujaf-417	28	12	equity	equity	NOUN
gujaf-417	28	13	and	and	CCONJ
gujaf-417	28	14	the	the	DET
gujaf-417	28	15	evaluation	evaluation	NOUN
gujaf-417	28	16	of	of	ADP
gujaf-417	28	17	competitors	competitor	NOUN
gujaf-417	28	18	'	'	PART
gujaf-417	28	19	financial	financial	ADJ
gujaf-417	28	20	statements	statement	NOUN
gujaf-417	28	21	.	.	PUNCT
gujaf-417	29	1	ho3	ho3	NOUN
gujaf-417	29	2	:	:	PUNCT
gujaf-417	29	3	earnings	earning	NOUN
gujaf-417	29	4	per	per	ADP
gujaf-417	29	5	share	share	NOUN
gujaf-417	29	6	and	and	CCONJ
gujaf-417	29	7	the	the	DET
gujaf-417	29	8	evaluation	evaluation	NOUN
gujaf-417	29	9	of	of	ADP
gujaf-417	29	10	competitors	competitor	NOUN
gujaf-417	29	11	'	'	PART
gujaf-417	29	12	financial	financial	ADJ
gujaf-417	29	13	statements	statement	NOUN
gujaf-417	29	14	performance	performance	NOUN
gujaf-417	29	15	do	do	AUX
gujaf-417	29	16	not	not	PART
gujaf-417	29	17	significantly	significantly	ADV
gujaf-417	29	18	correlate	correlate	VERB
gujaf-417	29	19	.	.	PUNCT
gujaf-417	30	1	ho4	ho4	NOUN
gujaf-417	30	2	:	:	PUNCT
gujaf-417	30	3	there	there	PRON
gujaf-417	30	4	is	be	VERB
gujaf-417	30	5	no	no	DET
gujaf-417	30	6	statistically	statistically	ADV
gujaf-417	30	7	significant	significant	ADJ
gujaf-417	30	8	correlation	correlation	NOUN
gujaf-417	30	9	between	between	ADP
gujaf-417	30	10	return	return	NOUN
gujaf-417	30	11	on	on	ADP
gujaf-417	30	12	assets	asset	NOUN
gujaf-417	30	13	and	and	CCONJ
gujaf-417	30	14	the	the	DET
gujaf-417	30	15	evaluation	evaluation	NOUN
gujaf-417	30	16	of	of	ADP
gujaf-417	30	17	competitor	competitor	NOUN
gujaf-417	30	18	financial	financial	ADJ
gujaf-417	30	19	statements	statement	NOUN
gujaf-417	30	20	appraisal	appraisal	NOUN
gujaf-417	30	21	.	.	PUNCT
gujaf-417	31	1	2.0	2.0	NUM
gujaf-417	31	2	literature	literature	NOUN
gujaf-417	31	3	review	review	NOUN
gujaf-417	31	4	competitors	competitor	NOUN
gujaf-417	31	5	financial	financial	ADJ
gujaf-417	31	6	statement	statement	NOUN
gujaf-417	31	7	performance	performance	NOUN
gujaf-417	31	8	appraisal	appraisal	NOUN
gujaf-417	31	9	guilding	guilding	NOUN
gujaf-417	31	10	(	(	PUNCT
gujaf-417	31	11	1999	1999	NUM
gujaf-417	31	12	)	)	PUNCT
gujaf-417	31	13	defines	define	VERB
gujaf-417	31	14	rivals	rival	NOUN
gujaf-417	31	15	'	'	PART
gujaf-417	31	16	financial	financial	ADJ
gujaf-417	31	17	statement	statement	NOUN
gujaf-417	31	18	performance	performance	NOUN
gujaf-417	31	19	appraisal	appraisal	NOUN
gujaf-417	31	20	as	as	ADP
gujaf-417	31	21	the	the	DET
gujaf-417	31	22	numerical	numerical	ADJ
gujaf-417	31	23	evaluation	evaluation	NOUN
gujaf-417	31	24	of	of	ADP
gujaf-417	31	25	their	their	PRON
gujaf-417	31	26	publicly	publicly	ADV
gujaf-417	31	27	available	available	ADJ
gujaf-417	31	28	statements	statement	NOUN
gujaf-417	31	29	as	as	ADP
gujaf-417	31	30	a	a	DET
gujaf-417	31	31	component	component	NOUN
gujaf-417	31	32	of	of	ADP
gujaf-417	31	33	determining	determine	VERB
gujaf-417	31	34	their	their	PRON
gujaf-417	31	35	primary	primary	ADJ
gujaf-417	31	36	sources	source	NOUN
gujaf-417	31	37	of	of	ADP
gujaf-417	31	38	competitive	competitive	ADJ
gujaf-417	31	39	advantage	advantage	NOUN
gujaf-417	31	40	.	.	PUNCT
gujaf-417	32	1	trend	trend	NOUN
gujaf-417	32	2	analysis	analysis	NOUN
gujaf-417	32	3	and	and	CCONJ
gujaf-417	32	4	ratios	ratio	NOUN
gujaf-417	32	5	from	from	ADP
gujaf-417	32	6	the	the	DET
gujaf-417	32	7	financial	financial	ADJ
gujaf-417	32	8	statement	statement	NOUN
gujaf-417	32	9	of	of	ADP
gujaf-417	32	10	competitors	competitor	NOUN
gujaf-417	32	11	are	be	AUX
gujaf-417	32	12	used	use	VERB
gujaf-417	32	13	as	as	ADP
gujaf-417	32	14	a	a	DET
gujaf-417	32	15	guide	guide	NOUN
gujaf-417	32	16	to	to	ADP
gujaf-417	32	17	appraising	appraise	VERB
gujaf-417	32	18	the	the	DET
gujaf-417	32	19	performance	performance	NOUN
gujaf-417	32	20	of	of	ADP
gujaf-417	32	21	competitors	competitor	NOUN
gujaf-417	32	22	in	in	ADP
gujaf-417	32	23	the	the	DET
gujaf-417	32	24	industry	industry	NOUN
gujaf-417	32	25	.	.	PUNCT
gujaf-417	33	1	it	it	PRON
gujaf-417	33	2	is	be	AUX
gujaf-417	33	3	the	the	DET
gujaf-417	33	4	analyzing	analyzing	NOUN
gujaf-417	33	5	of	of	ADP
gujaf-417	33	6	the	the	DET
gujaf-417	33	7	financial	financial	ADJ
gujaf-417	33	8	health	health	NOUN
gujaf-417	33	9	,	,	PUNCT
gujaf-417	33	10	profitability	profitability	NOUN
gujaf-417	33	11	,	,	PUNCT
gujaf-417	33	12	and	and	CCONJ
gujaf-417	33	13	efficiency	efficiency	NOUN
gujaf-417	33	14	of	of	ADP
gujaf-417	33	15	competing	compete	VERB
gujaf-417	33	16	firms	firm	NOUN
gujaf-417	33	17	in	in	ADP
gujaf-417	33	18	your	your	PRON
gujaf-417	33	19	industry.financial	industry.financial	ADJ
gujaf-417	33	20	statements	statement	NOUN
gujaf-417	33	21	from	from	ADP
gujaf-417	33	22	competitors	competitor	NOUN
gujaf-417	33	23	can	can	AUX
gujaf-417	33	24	be	be	AUX
gujaf-417	33	25	used	use	VERB
gujaf-417	33	26	to	to	PART
gujaf-417	33	27	assess	assess	VERB
gujaf-417	33	28	their	their	PRON
gujaf-417	33	29	overall	overall	ADJ
gujaf-417	33	30	strength	strength	NOUN
gujaf-417	33	31	and	and	CCONJ
gujaf-417	33	32	position	position	NOUN
gujaf-417	33	33	as	as	ADV
gujaf-417	33	34	well	well	ADV
gujaf-417	33	35	as	as	ADP
gujaf-417	33	36	to	to	PART
gujaf-417	33	37	verify	verify	VERB
gujaf-417	33	38	their	their	PRON
gujaf-417	33	39	cost	cost	NOUN
gujaf-417	33	40	projections	projection	NOUN
gujaf-417	33	41	(	(	PUNCT
gujaf-417	33	42	hesford	hesford	NOUN
gujaf-417	33	43	,	,	PUNCT
gujaf-417	33	44	2008	2008	NUM
gujaf-417	33	45	)	)	PUNCT
gujaf-417	33	46	.	.	PUNCT
gujaf-417	34	1	analyzing	analyze	VERB
gujaf-417	34	2	competitors	competitor	NOUN
gujaf-417	34	3	'	'	PART
gujaf-417	34	4	financial	financial	ADJ
gujaf-417	34	5	performance	performance	NOUN
gujaf-417	34	6	is	be	AUX
gujaf-417	34	7	one	one	NUM
gujaf-417	34	8	of	of	ADP
gujaf-417	34	9	the	the	DET
gujaf-417	34	10	most	most	ADV
gujaf-417	34	11	crucial	crucial	ADJ
gujaf-417	34	12	methods	method	NOUN
gujaf-417	34	13	for	for	ADP
gujaf-417	34	14	determining	determine	VERB
gujaf-417	34	15	how	how	SCONJ
gujaf-417	34	16	strong	strong	ADJ
gujaf-417	34	17	they	they	PRON
gujaf-417	34	18	are	be	AUX
gujaf-417	34	19	in	in	ADP
gujaf-417	34	20	a	a	DET
gujaf-417	34	21	given	give	VERB
gujaf-417	34	22	industry	industry	NOUN
gujaf-417	34	23	.	.	PUNCT
gujaf-417	35	1	organizations	organization	NOUN
gujaf-417	35	2	must	must	AUX
gujaf-417	35	3	assess	assess	VERB
gujaf-417	35	4	how	how	SCONJ
gujaf-417	35	5	well	well	ADV
gujaf-417	35	6	they	they	PRON
gujaf-417	35	7	are	be	AUX
gujaf-417	35	8	implementing	implement	VERB
gujaf-417	35	9	their	their	PRON
gujaf-417	35	10	strategies	strategy	NOUN
gujaf-417	35	11	by	by	ADP
gujaf-417	35	12	analyzing	analyze	VERB
gujaf-417	35	13	financial	financial	ADJ
gujaf-417	35	14	statement	statement	NOUN
gujaf-417	35	15	patterns	pattern	NOUN
gujaf-417	35	16	and	and	CCONJ
gujaf-417	35	17	ratios	ratio	NOUN
gujaf-417	35	18	and	and	CCONJ
gujaf-417	35	19	considering	consider	VERB
gujaf-417	35	20	the	the	DET
gujaf-417	35	21	effects	effect	NOUN
gujaf-417	35	22	of	of	ADP
gujaf-417	35	23	this	this	DET
gujaf-417	35	24	assessment	assessment	NOUN
gujaf-417	35	25	on	on	ADP
gujaf-417	35	26	suppliers	supplier	NOUN
gujaf-417	35	27	,	,	PUNCT
gujaf-417	35	28	competitors	competitor	NOUN
gujaf-417	35	29	,	,	PUNCT
gujaf-417	35	30	and	and	CCONJ
gujaf-417	35	31	customers	customer	NOUN
gujaf-417	35	32	.	.	PUNCT
gujaf-417	36	1	concept	concept	NOUN
gujaf-417	36	2	of	of	ADP
gujaf-417	36	3	financial	financial	ADJ
gujaf-417	36	4	performance	performance	NOUN
gujaf-417	36	5	financial	financial	ADJ
gujaf-417	36	6	performance	performance	NOUN
gujaf-417	36	7	is	be	AUX
gujaf-417	36	8	one	one	NUM
gujaf-417	36	9	indicator	indicator	NOUN
gujaf-417	36	10	of	of	ADP
gujaf-417	36	11	a	a	DET
gujaf-417	36	12	company	company	NOUN
gujaf-417	36	13	's	's	PART
gujaf-417	36	14	capacity	capacity	NOUN
gujaf-417	36	15	to	to	PART
gujaf-417	36	16	generate	generate	VERB
gujaf-417	36	17	revenue	revenue	NOUN
gujaf-417	36	18	by	by	ADP
gujaf-417	36	19	utilizing	utilize	VERB
gujaf-417	36	20	resources	resource	NOUN
gujaf-417	36	21	from	from	ADP
gujaf-417	36	22	its	its	PRON
gujaf-417	36	23	primary	primary	ADJ
gujaf-417	36	24	business	business	NOUN
gujaf-417	36	25	.	.	PUNCT
gujaf-417	37	1	furthermore	furthermore	ADV
gujaf-417	37	2	,	,	PUNCT
gujaf-417	37	3	the	the	DET
gujaf-417	37	4	term	term	NOUN
gujaf-417	37	5	is	be	AUX
gujaf-417	37	6	used	use	VERB
gujaf-417	37	7	as	as	ADP
gujaf-417	37	8	a	a	DET
gujaf-417	37	9	general	general	ADJ
gujaf-417	37	10	indicator	indicator	NOUN
gujaf-417	37	11	of	of	ADP
gujaf-417	37	12	a	a	DET
gujaf-417	37	13	business	business	NOUN
gujaf-417	37	14	'	'	PUNCT
gujaf-417	37	15	overall	overall	ADJ
gujaf-417	37	16	financial	financial	ADJ
gujaf-417	37	17	health	health	NOUN
gujaf-417	37	18	during	during	ADP
gujaf-417	37	19	a	a	DET
gujaf-417	37	20	given	give	VERB
gujaf-417	37	21	period	period	NOUN
gujaf-417	37	22	of	of	ADP
gujaf-417	37	23	time	time	NOUN
gujaf-417	37	24	.	.	PUNCT
gujaf-417	38	1	pandey	pandey	PROPN
gujaf-417	38	2	(	(	PUNCT
gujaf-417	38	3	2005	2005	NUM
gujaf-417	38	4	)	)	PUNCT
gujaf-417	38	5	described	describe	VERB
gujaf-417	38	6	financial	financial	ADJ
gujaf-417	38	7	performance	performance	NOUN
gujaf-417	38	8	as	as	ADP
gujaf-417	38	9	the	the	DET
gujaf-417	38	10	assessment	assessment	NOUN
gujaf-417	38	11	of	of	ADP
gujaf-417	38	12	how	how	SCONJ
gujaf-417	38	13	well	well	ADV
gujaf-417	38	14	a	a	DET
gujaf-417	38	15	firm	firm	NOUN
gujaf-417	38	16	can	can	AUX
gujaf-417	38	17	utilize	utilize	VERB
gujaf-417	38	18	its	its	PRON
gujaf-417	38	19	assets	asset	NOUN
gujaf-417	38	20	to	to	PART
gujaf-417	38	21	generate	generate	VERB
gujaf-417	38	22	revenues	revenue	NOUN
gujaf-417	38	23	and	and	CCONJ
gujaf-417	38	24	profits	profit	NOUN
gujaf-417	38	25	.	.	PUNCT
gujaf-417	39	1	however	however	ADV
gujaf-417	39	2	,	,	PUNCT
gujaf-417	39	3	a	a	DET
gujaf-417	39	4	more	more	ADV
gujaf-417	39	5	general	general	ADJ
gujaf-417	39	6	definition	definition	NOUN
gujaf-417	39	7	of	of	ADP
gujaf-417	39	8	financial	financial	ADJ
gujaf-417	39	9	success	success	NOUN
gujaf-417	39	10	would	would	AUX
gujaf-417	39	11	be	be	AUX
gujaf-417	39	12	the	the	DET
gujaf-417	39	13	extent	extent	NOUN
gujaf-417	39	14	to	to	PART
gujaf-417	39	15	which	which	PRON
gujaf-417	39	16	the	the	DET
gujaf-417	39	17	company	company	NOUN
gujaf-417	39	18	's	's	PART
gujaf-417	39	19	financial	financial	ADJ
gujaf-417	39	20	goals	goal	NOUN
gujaf-417	39	21	are	be	AUX
gujaf-417	39	22	being	be	AUX
gujaf-417	39	23	or	or	CCONJ
gujaf-417	39	24	have	have	AUX
gujaf-417	39	25	been	be	AUX
gujaf-417	39	26	met	meet	VERB
gujaf-417	39	27	.	.	PUNCT
gujaf-417	40	1	financial	financial	ADJ
gujaf-417	40	2	measures	measure	NOUN
gujaf-417	40	3	including	include	VERB
gujaf-417	40	4	revenue	revenue	NOUN
gujaf-417	40	5	,	,	PUNCT
gujaf-417	40	6	profitability	profitability	NOUN
gujaf-417	40	7	,	,	PUNCT
gujaf-417	40	8	return	return	VERB
gujaf-417	40	9	on	on	ADP
gujaf-417	40	10	investment	investment	NOUN
gujaf-417	40	11	,	,	PUNCT
gujaf-417	40	12	liquidity	liquidity	NOUN
gujaf-417	40	13	,	,	PUNCT
gujaf-417	40	14	solvency	solvency	NOUN
gujaf-417	40	15	,	,	PUNCT
gujaf-417	40	16	and	and	CCONJ
gujaf-417	40	17	operational	operational	ADJ
gujaf-417	40	18	gusau	gusau	ADJ
gujaf-417	40	19	journal	journal	NOUN
gujaf-417	40	20	of	of	ADP
gujaf-417	40	21	accounting	accounting	NOUN
gujaf-417	40	22	and	and	CCONJ
gujaf-417	40	23	finance	finance	NOUN
gujaf-417	40	24	,	,	PUNCT
gujaf-417	40	25	vol.6	vol.6	PROPN
gujaf-417	40	26	,	,	PUNCT
gujaf-417	40	27	issue	issue	NOUN
gujaf-417	40	28	2	2	NUM
gujaf-417	40	29	,	,	PUNCT
gujaf-417	40	30	april	april	PROPN
gujaf-417	40	31	,	,	PUNCT
gujaf-417	40	32	2025	2025	NUM
gujaf-417	40	33	80	80	NUM
gujaf-417	40	34	efficiency	efficiency	NOUN
gujaf-417	40	35	can	can	AUX
gujaf-417	40	36	all	all	PRON
gujaf-417	40	37	be	be	AUX
gujaf-417	40	38	used	use	VERB
gujaf-417	40	39	to	to	PART
gujaf-417	40	40	evaluate	evaluate	VERB
gujaf-417	40	41	financial	financial	ADJ
gujaf-417	40	42	success	success	NOUN
gujaf-417	40	43	.	.	PUNCT
gujaf-417	41	1	a	a	DET
gujaf-417	41	2	company	company	NOUN
gujaf-417	41	3	's	's	PART
gujaf-417	41	4	financial	financial	ADJ
gujaf-417	41	5	performance	performance	NOUN
gujaf-417	41	6	tells	tell	VERB
gujaf-417	41	7	us	we	PRON
gujaf-417	41	8	how	how	SCONJ
gujaf-417	41	9	successfully	successfully	ADV
gujaf-417	41	10	it	it	PRON
gujaf-417	41	11	uses	use	VERB
gujaf-417	41	12	its	its	PRON
gujaf-417	41	13	resources	resource	NOUN
gujaf-417	41	14	to	to	PART
gujaf-417	41	15	generate	generate	VERB
gujaf-417	41	16	profits	profit	NOUN
gujaf-417	41	17	and	and	CCONJ
gujaf-417	41	18	pay	pay	VERB
gujaf-417	41	19	its	its	PRON
gujaf-417	41	20	debts	debt	NOUN
gujaf-417	41	21	.	.	PUNCT
gujaf-417	42	1	additionally	additionally	ADV
gujaf-417	42	2	,	,	PUNCT
gujaf-417	42	3	it	it	PRON
gujaf-417	42	4	can	can	AUX
gujaf-417	42	5	be	be	AUX
gujaf-417	42	6	used	use	VERB
gujaf-417	42	7	to	to	PART
gujaf-417	42	8	compare	compare	VERB
gujaf-417	42	9	industries	industry	NOUN
gujaf-417	42	10	or	or	CCONJ
gujaf-417	42	11	sectors	sector	NOUN
gujaf-417	42	12	collectively	collectively	ADV
gujaf-417	42	13	or	or	CCONJ
gujaf-417	42	14	to	to	PART
gujaf-417	42	15	compare	compare	VERB
gujaf-417	42	16	similar	similar	ADJ
gujaf-417	42	17	businesses	business	NOUN
gujaf-417	42	18	within	within	ADP
gujaf-417	42	19	the	the	DET
gujaf-417	42	20	same	same	ADJ
gujaf-417	42	21	industry	industry	NOUN
gujaf-417	42	22	.	.	PUNCT
gujaf-417	43	1	an	an	DET
gujaf-417	43	2	examination	examination	NOUN
gujaf-417	43	3	known	know	VERB
gujaf-417	43	4	as	as	ADP
gujaf-417	43	5	financial	financial	ADJ
gujaf-417	43	6	performance	performance	NOUN
gujaf-417	43	7	analysis	analysis	NOUN
gujaf-417	43	8	is	be	AUX
gujaf-417	43	9	carried	carry	VERB
gujaf-417	43	10	out	out	ADP
gujaf-417	43	11	to	to	PART
gujaf-417	43	12	ascertain	ascertain	VERB
gujaf-417	43	13	a	a	DET
gujaf-417	43	14	company	company	NOUN
gujaf-417	43	15	's	's	PART
gujaf-417	43	16	financial	financial	ADJ
gujaf-417	43	17	performance	performance	NOUN
gujaf-417	43	18	.	.	PUNCT
gujaf-417	44	1	in	in	ADP
gujaf-417	44	2	order	order	NOUN
gujaf-417	44	3	to	to	PART
gujaf-417	44	4	fully	fully	ADV
gujaf-417	44	5	diagnose	diagnose	VERB
gujaf-417	44	6	the	the	DET
gujaf-417	44	7	profitability	profitability	NOUN
gujaf-417	44	8	and	and	CCONJ
gujaf-417	44	9	soundness	soundness	NOUN
gujaf-417	44	10	of	of	ADP
gujaf-417	44	11	the	the	DET
gujaf-417	44	12	company	company	NOUN
gujaf-417	44	13	's	's	PART
gujaf-417	44	14	finances	finance	NOUN
gujaf-417	44	15	,	,	PUNCT
gujaf-417	44	16	financial	financial	ADJ
gujaf-417	44	17	performance	performance	NOUN
gujaf-417	44	18	analysis	analysis	NOUN
gujaf-417	44	19	involves	involve	VERB
gujaf-417	44	20	analyzing	analyze	VERB
gujaf-417	44	21	and	and	CCONJ
gujaf-417	44	22	interpreting	interpret	VERB
gujaf-417	44	23	financial	financial	ADJ
gujaf-417	44	24	statements	statement	NOUN
gujaf-417	44	25	.	.	PUNCT
gujaf-417	45	1	competitor	competitor	NOUN
gujaf-417	45	2	financial	financial	ADJ
gujaf-417	45	3	statement	statement	NOUN
gujaf-417	45	4	performance	performance	NOUN
gujaf-417	45	5	appraisal	appraisal	NOUN
gujaf-417	45	6	(	(	PUNCT
gujaf-417	45	7	cfspa	cfspa	NOUN
gujaf-417	45	8	):	):	PUNCT
gujaf-417	45	9	the	the	DET
gujaf-417	45	10	firm	firm	NOUN
gujaf-417	45	11	's	's	PART
gujaf-417	45	12	liquidity	liquidity	NOUN
gujaf-417	45	13	,	,	PUNCT
gujaf-417	45	14	or	or	CCONJ
gujaf-417	45	15	the	the	DET
gujaf-417	45	16	ratio	ratio	NOUN
gujaf-417	45	17	of	of	ADP
gujaf-417	45	18	current	current	ADJ
gujaf-417	45	19	assets	asset	NOUN
gujaf-417	45	20	to	to	ADP
gujaf-417	45	21	current	current	ADJ
gujaf-417	45	22	liabilities	liability	NOUN
gujaf-417	45	23	,	,	PUNCT
gujaf-417	45	24	will	will	AUX
gujaf-417	45	25	be	be	AUX
gujaf-417	45	26	used	use	VERB
gujaf-417	45	27	to	to	PART
gujaf-417	45	28	gauge	gauge	VERB
gujaf-417	45	29	this	this	PRON
gujaf-417	45	30	.	.	PUNCT
gujaf-417	46	1	mathematically	mathematically	ADV
gujaf-417	46	2	,	,	PUNCT
gujaf-417	46	3	it	it	PRON
gujaf-417	46	4	is	be	AUX
gujaf-417	46	5	cfspa	cfspa	ADJ
gujaf-417	46	6	=	=	SYM
gujaf-417	46	7	current	current	ADJ
gujaf-417	46	8	assets	asset	NOUN
gujaf-417	46	9	current	current	ADJ
gujaf-417	46	10	liabilities	liability	NOUN
gujaf-417	46	11	net	net	ADJ
gujaf-417	46	12	profit	profit	NOUN
gujaf-417	46	13	before	before	ADP
gujaf-417	46	14	tax	tax	NOUN
gujaf-417	46	15	the	the	DET
gujaf-417	46	16	operating	operating	NOUN
gujaf-417	46	17	profit	profit	NOUN
gujaf-417	46	18	of	of	ADP
gujaf-417	46	19	a	a	DET
gujaf-417	46	20	measurable	measurable	ADJ
gujaf-417	46	21	business	business	NOUN
gujaf-417	46	22	before	before	SCONJ
gujaf-417	46	23	taxes	taxis	NOUN
gujaf-417	46	24	is	be	AUX
gujaf-417	46	25	known	know	VERB
gujaf-417	46	26	as	as	ADP
gujaf-417	46	27	net	net	ADJ
gujaf-417	46	28	profit	profit	NOUN
gujaf-417	46	29	before	before	ADP
gujaf-417	46	30	taxes	taxis	NOUN
gujaf-417	46	31	.	.	PUNCT
gujaf-417	47	1	it	it	PRON
gujaf-417	47	2	includes	include	VERB
gujaf-417	47	3	abnormal	abnormal	ADJ
gujaf-417	47	4	items	item	NOUN
gujaf-417	47	5	as	as	ADV
gujaf-417	47	6	well	well	ADV
gujaf-417	47	7	as	as	ADP
gujaf-417	47	8	equity	equity	NOUN
gujaf-417	47	9	/	/	SYM
gujaf-417	47	10	loss	loss	NOUN
gujaf-417	47	11	statistics	statistic	NOUN
gujaf-417	47	12	,	,	PUNCT
gujaf-417	47	13	but	but	CCONJ
gujaf-417	47	14	it	it	PRON
gujaf-417	47	15	does	do	AUX
gujaf-417	47	16	not	not	PART
gujaf-417	47	17	include	include	VERB
gujaf-417	47	18	extraordinary	extraordinary	ADJ
gujaf-417	47	19	items	item	NOUN
gujaf-417	47	20	as	as	SCONJ
gujaf-417	47	21	defined	define	VERB
gujaf-417	47	22	by	by	ADP
gujaf-417	47	23	the	the	DET
gujaf-417	47	24	international	international	ADJ
gujaf-417	47	25	financial	financial	ADJ
gujaf-417	47	26	reporting	reporting	NOUN
gujaf-417	47	27	standard	standard	PROPN
gujaf-417	47	28	(	(	PUNCT
gujaf-417	47	29	ifrs	ifrs	PROPN
gujaf-417	47	30	)	)	PUNCT
gujaf-417	47	31	,	,	PUNCT
gujaf-417	47	32	which	which	PRON
gujaf-417	47	33	is	be	AUX
gujaf-417	47	34	subject	subject	ADJ
gujaf-417	47	35	to	to	ADP
gujaf-417	47	36	periodic	periodic	ADJ
gujaf-417	47	37	amendments	amendment	NOUN
gujaf-417	47	38	.	.	PUNCT
gujaf-417	48	1	after	after	ADP
gujaf-417	48	2	deducting	deduct	VERB
gujaf-417	48	3	all	all	DET
gujaf-417	48	4	cost	cost	NOUN
gujaf-417	48	5	charges	charge	NOUN
gujaf-417	48	6	,	,	PUNCT
gujaf-417	48	7	unusual	unusual	ADJ
gujaf-417	48	8	expenses	expense	NOUN
gujaf-417	48	9	,	,	PUNCT
gujaf-417	48	10	one	one	NUM
gujaf-417	48	11	-	-	PUNCT
gujaf-417	48	12	time	time	NOUN
gujaf-417	48	13	expenses	expense	NOUN
gujaf-417	48	14	,	,	PUNCT
gujaf-417	48	15	and	and	CCONJ
gujaf-417	48	16	loan	loan	NOUN
gujaf-417	48	17	interest	interest	NOUN
gujaf-417	48	18	,	,	PUNCT
gujaf-417	48	19	it	it	PRON
gujaf-417	48	20	is	be	AUX
gujaf-417	48	21	the	the	DET
gujaf-417	48	22	combined	combined	ADJ
gujaf-417	48	23	net	net	ADJ
gujaf-417	48	24	profit	profit	NOUN
gujaf-417	48	25	before	before	ADP
gujaf-417	48	26	taxes	taxis	NOUN
gujaf-417	48	27	.	.	PUNCT
gujaf-417	49	1	earnings	earning	NOUN
gujaf-417	49	2	before	before	ADP
gujaf-417	49	3	taxes	taxis	NOUN
gujaf-417	49	4	(	(	PUNCT
gujaf-417	49	5	ebt	ebt	PROPN
gujaf-417	49	6	)	)	PUNCT
gujaf-417	49	7	or	or	CCONJ
gujaf-417	49	8	pretax	pretax	ADJ
gujaf-417	49	9	profit	profit	NOUN
gujaf-417	49	10	are	be	AUX
gujaf-417	49	11	other	other	ADJ
gujaf-417	49	12	names	name	NOUN
gujaf-417	49	13	for	for	ADP
gujaf-417	49	14	profit	profit	NOUN
gujaf-417	49	15	before	before	ADP
gujaf-417	49	16	taxes	taxis	NOUN
gujaf-417	49	17	.	.	PUNCT
gujaf-417	50	1	the	the	DET
gujaf-417	50	2	metric	metric	ADJ
gujaf-417	50	3	displays	display	NOUN
gujaf-417	50	4	all	all	PRON
gujaf-417	50	5	of	of	ADP
gujaf-417	50	6	a	a	DET
gujaf-417	50	7	business	business	NOUN
gujaf-417	50	8	's	's	PART
gujaf-417	50	9	pre	pre	ADJ
gujaf-417	50	10	-	-	ADJ
gujaf-417	50	11	tax	tax	ADJ
gujaf-417	50	12	profits	profit	NOUN
gujaf-417	50	13	.	.	PUNCT
gujaf-417	51	1	the	the	DET
gujaf-417	51	2	various	various	ADJ
gujaf-417	51	3	expenses	expense	NOUN
gujaf-417	51	4	that	that	PRON
gujaf-417	51	5	a	a	DET
gujaf-417	51	6	business	business	NOUN
gujaf-417	51	7	must	must	AUX
gujaf-417	51	8	pay	pay	VERB
gujaf-417	51	9	before	before	ADP
gujaf-417	51	10	calculating	calculate	VERB
gujaf-417	51	11	operating	operate	VERB
gujaf-417	51	12	profit	profit	NOUN
gujaf-417	51	13	are	be	AUX
gujaf-417	51	14	displayed	display	VERB
gujaf-417	51	15	in	in	ADP
gujaf-417	51	16	an	an	DET
gujaf-417	51	17	income	income	NOUN
gujaf-417	51	18	statement	statement	NOUN
gujaf-417	51	19	run	run	NOUN
gujaf-417	51	20	-	-	PUNCT
gujaf-417	51	21	through	through	NOUN
gujaf-417	51	22	.	.	PUNCT
gujaf-417	52	1	costs	cost	NOUN
gujaf-417	52	2	of	of	ADP
gujaf-417	52	3	goods	good	NOUN
gujaf-417	52	4	sold	sell	VERB
gujaf-417	52	5	(	(	PUNCT
gujaf-417	52	6	cogs	cog	NOUN
gujaf-417	52	7	)	)	PUNCT
gujaf-417	52	8	are	be	AUX
gujaf-417	52	9	subtracted	subtract	VERB
gujaf-417	52	10	from	from	ADP
gujaf-417	52	11	gross	gross	ADJ
gujaf-417	52	12	profit	profit	NOUN
gujaf-417	52	13	.	.	PUNCT
gujaf-417	53	1	cogs	cog	NOUN
gujaf-417	53	2	and	and	CCONJ
gujaf-417	53	3	all	all	DET
gujaf-417	53	4	other	other	ADJ
gujaf-417	53	5	operational	operational	ADJ
gujaf-417	53	6	costs	cost	NOUN
gujaf-417	53	7	are	be	AUX
gujaf-417	53	8	influenced	influence	VERB
gujaf-417	53	9	by	by	ADP
gujaf-417	53	10	operating	operate	VERB
gujaf-417	53	11	profit	profit	NOUN
gujaf-417	53	12	.	.	PUNCT
gujaf-417	54	1	earnings	earning	NOUN
gujaf-417	54	2	before	before	ADP
gujaf-417	54	3	interest	interest	NOUN
gujaf-417	54	4	and	and	CCONJ
gujaf-417	54	5	tax	tax	NOUN
gujaf-417	54	6	(	(	PUNCT
gujaf-417	54	7	ebit	ebit	PROPN
gujaf-417	54	8	)	)	PUNCT
gujaf-417	54	9	is	be	AUX
gujaf-417	54	10	another	another	DET
gujaf-417	54	11	name	name	NOUN
gujaf-417	54	12	for	for	ADP
gujaf-417	54	13	operating	operating	NOUN
gujaf-417	54	14	profit	profit	NOUN
gujaf-417	54	15	.	.	PUNCT
gujaf-417	55	1	only	only	ADV
gujaf-417	55	2	taxes	taxis	NOUN
gujaf-417	55	3	and	and	CCONJ
gujaf-417	55	4	interest	interest	NOUN
gujaf-417	55	5	are	be	AUX
gujaf-417	55	6	left	leave	VERB
gujaf-417	55	7	to	to	PART
gujaf-417	55	8	deduct	deduct	VERB
gujaf-417	55	9	after	after	ADP
gujaf-417	55	10	ebit	ebit	NOUN
gujaf-417	55	11	before	before	ADP
gujaf-417	55	12	calculating	calculate	VERB
gujaf-417	55	13	net	net	ADJ
gujaf-417	55	14	income	income	NOUN
gujaf-417	55	15	.	.	PUNCT
gujaf-417	56	1	a	a	DET
gujaf-417	56	2	company	company	NOUN
gujaf-417	56	3	's	's	PART
gujaf-417	56	4	tax	tax	NOUN
gujaf-417	56	5	liability	liability	NOUN
gujaf-417	56	6	is	be	AUX
gujaf-417	56	7	determined	determine	VERB
gujaf-417	56	8	by	by	ADP
gujaf-417	56	9	its	its	PRON
gujaf-417	56	10	pre	pre	ADJ
gujaf-417	56	11	-	-	ADJ
gujaf-417	56	12	tax	tax	ADJ
gujaf-417	56	13	profit	profit	NOUN
gujaf-417	56	14	.	.	PUNCT
gujaf-417	57	1	return	return	NOUN
gujaf-417	57	2	on	on	ADP
gujaf-417	57	3	equity	equity	NOUN
gujaf-417	57	4	the	the	DET
gujaf-417	57	5	remaining	remain	VERB
gujaf-417	57	6	profits	profit	NOUN
gujaf-417	57	7	belong	belong	VERB
gujaf-417	57	8	to	to	ADP
gujaf-417	57	9	regular	regular	ADJ
gujaf-417	57	10	shareholders	shareholder	NOUN
gujaf-417	57	11	.	.	PUNCT
gujaf-417	58	1	the	the	DET
gujaf-417	58	2	dividend	dividend	NOUN
gujaf-417	58	3	rate	rate	NOUN
gujaf-417	58	4	is	be	AUX
gujaf-417	58	5	flexible	flexible	ADJ
gujaf-417	58	6	;	;	PUNCT
gujaf-417	58	7	profits	profit	NOUN
gujaf-417	58	8	can	can	AUX
gujaf-417	58	9	be	be	AUX
gujaf-417	58	10	kept	keep	VERB
gujaf-417	58	11	in	in	ADP
gujaf-417	58	12	the	the	DET
gujaf-417	58	13	company	company	NOUN
gujaf-417	58	14	or	or	CCONJ
gujaf-417	58	15	given	give	VERB
gujaf-417	58	16	to	to	ADP
gujaf-417	58	17	shareholderthe	shareholderthe	DET
gujaf-417	58	18	net	net	ADJ
gujaf-417	58	19	profit	profit	NOUN
gujaf-417	58	20	after	after	ADP
gujaf-417	58	21	taxes	taxis	NOUN
gujaf-417	58	22	,	,	PUNCT
gujaf-417	58	23	however	however	ADV
gujaf-417	58	24	,	,	PUNCT
gujaf-417	58	25	represents	represent	VERB
gujaf-417	58	26	their	their	PRON
gujaf-417	58	27	return	return	NOUN
gujaf-417	58	28	.	.	PUNCT
gujaf-417	59	1	the	the	DET
gujaf-417	59	2	owners	owner	NOUN
gujaf-417	59	3	'	'	PART
gujaf-417	59	4	investment	investment	NOUN
gujaf-417	59	5	is	be	AUX
gujaf-417	59	6	calculated	calculate	VERB
gujaf-417	59	7	by	by	ADP
gujaf-417	59	8	calculating	calculate	VERB
gujaf-417	59	9	the	the	DET
gujaf-417	59	10	return	return	NOUN
gujaf-417	59	11	on	on	ADP
gujaf-417	59	12	shareholder	shareholder	NOUN
gujaf-417	59	13	equity	equity	NOUN
gujaf-417	59	14	.	.	PUNCT
gujaf-417	60	1	the	the	DET
gujaf-417	60	2	net	net	ADJ
gujaf-417	60	3	value	value	NOUN
gujaf-417	60	4	,	,	PUNCT
gujaf-417	60	5	or	or	CCONJ
gujaf-417	60	6	shareholders	shareholder	NOUN
gujaf-417	60	7	'	'	PART
gujaf-417	60	8	equity	equity	NOUN
gujaf-417	60	9	,	,	PUNCT
gujaf-417	60	10	will	will	AUX
gujaf-417	60	11	contain	contain	VERB
gujaf-417	60	12	the	the	DET
gujaf-417	60	13	paid	pay	VERB
gujaf-417	60	14	-	-	PUNCT
gujaf-417	60	15	up	up	ADP
gujaf-417	60	16	share	share	NOUN
gujaf-417	60	17	capital	capital	NOUN
gujaf-417	60	18	,	,	PUNCT
gujaf-417	60	19	reserves	reserve	NOUN
gujaf-417	60	20	,	,	PUNCT
gujaf-417	60	21	surplus	surplus	NOUN
gujaf-417	60	22	,	,	PUNCT
gujaf-417	60	23	and	and	CCONJ
gujaf-417	60	24	share	share	NOUN
gujaf-417	60	25	premium	premium	NOUN
gujaf-417	60	26	less	less	ADV
gujaf-417	60	27	cumulative	cumulative	ADJ
gujaf-417	60	28	losses	loss	NOUN
gujaf-417	60	29	.	.	PUNCT
gujaf-417	61	1	another	another	DET
gujaf-417	61	2	way	way	NOUN
gujaf-417	61	3	to	to	PART
gujaf-417	61	4	determine	determine	VERB
gujaf-417	61	5	net	net	ADJ
gujaf-417	61	6	worth	worth	NOUN
gujaf-417	61	7	is	be	AUX
gujaf-417	61	8	to	to	PART
gujaf-417	61	9	deduct	deduct	VERB
gujaf-417	61	10	total	total	ADJ
gujaf-417	61	11	obligations	obligation	NOUN
gujaf-417	61	12	from	from	ADP
gujaf-417	61	13	total	total	ADJ
gujaf-417	61	14	assets	asset	NOUN
gujaf-417	61	15	(	(	PUNCT
gujaf-417	61	16	pandey	pandey	PROPN
gujaf-417	61	17	,	,	PUNCT
gujaf-417	61	18	2005	2005	NUM
gujaf-417	61	19	)	)	PUNCT
gujaf-417	61	20	.	.	PUNCT
gujaf-417	62	1	roe	roe	PROPN
gujaf-417	62	2	stands	stand	VERB
gujaf-417	62	3	for	for	ADP
gujaf-417	62	4	return	return	NOUN
gujaf-417	62	5	on	on	ADP
gujaf-417	62	6	equity	equity	NOUN
gujaf-417	62	7	,	,	PUNCT
gujaf-417	62	8	which	which	PRON
gujaf-417	62	9	is	be	AUX
gujaf-417	62	10	the	the	DET
gujaf-417	62	11	ratio	ratio	NOUN
gujaf-417	62	12	of	of	ADP
gujaf-417	62	13	a	a	DET
gujaf-417	62	14	company	company	NOUN
gujaf-417	62	15	's	's	PART
gujaf-417	62	16	net	net	ADJ
gujaf-417	62	17	income	income	NOUN
gujaf-417	62	18	to	to	ADP
gujaf-417	62	19	its	its	PRON
gujaf-417	62	20	shareholders	shareholder	NOUN
gujaf-417	62	21	'	'	PART
gujaf-417	62	22	equity	equity	NOUN
gujaf-417	62	23	.	.	PUNCT
gujaf-417	63	1	return	return	NOUN
gujaf-417	63	2	on	on	ADP
gujaf-417	63	3	equity	equity	NOUN
gujaf-417	63	4	(	(	PUNCT
gujaf-417	63	5	roe	roe	NOUN
gujaf-417	63	6	)	)	PUNCT
gujaf-417	63	7	measures	measure	VERB
gujaf-417	63	8	a	a	DET
gujaf-417	63	9	company	company	NOUN
gujaf-417	63	10	's	's	PART
gujaf-417	63	11	profitability	profitability	NOUN
gujaf-417	63	12	and	and	CCONJ
gujaf-417	63	13	the	the	DET
gujaf-417	63	14	efficiency	efficiency	NOUN
gujaf-417	63	15	with	with	ADP
gujaf-417	63	16	which	which	PRON
gujaf-417	63	17	it	it	PRON
gujaf-417	63	18	generates	generate	VERB
gujaf-417	63	19	those	those	DET
gujaf-417	63	20	profits	profit	NOUN
gujaf-417	63	21	.	.	PUNCT
gujaf-417	64	1	a	a	DET
gujaf-417	64	2	company	company	NOUN
gujaf-417	64	3	's	's	PART
gujaf-417	64	4	return	return	NOUN
gujaf-417	64	5	on	on	ADP
gujaf-417	64	6	equity	equity	NOUN
gujaf-417	64	7	(	(	PUNCT
gujaf-417	64	8	roe	roe	PROPN
gujaf-417	64	9	)	)	PUNCT
gujaf-417	64	10	shows	show	VERB
gujaf-417	64	11	how	how	SCONJ
gujaf-417	64	12	well	well	ADV
gujaf-417	64	13	it	it	PRON
gujaf-417	64	14	can	can	AUX
gujaf-417	64	15	convert	convert	VERB
gujaf-417	64	16	equity	equity	NOUN
gujaf-417	64	17	capital	capital	NOUN
gujaf-417	64	18	into	into	ADP
gujaf-417	64	19	profits	profit	NOUN
gujaf-417	64	20	.	.	PUNCT
gujaf-417	65	1	profit	profit	NOUN
gujaf-417	65	2	after	after	SCONJ
gujaf-417	65	3	taxes	taxis	NOUN
gujaf-417	65	4	return	return	VERB
gujaf-417	65	5	on	on	ADP
gujaf-417	65	6	equity	equity	NOUN
gujaf-417	65	7	=	=	SYM
gujaf-417	65	8	net	net	ADJ
gujaf-417	65	9	worth	worth	NOUN
gujaf-417	65	10	(	(	PUNCT
gujaf-417	65	11	equity	equity	NOUN
gujaf-417	65	12	)	)	PUNCT
gujaf-417	65	13	earnings	earning	NOUN
gujaf-417	65	14	per	per	ADP
gujaf-417	65	15	share	share	NOUN
gujaf-417	65	16	the	the	DET
gujaf-417	65	17	financial	financial	ADJ
gujaf-417	65	18	indicator	indicator	NOUN
gujaf-417	65	19	known	know	VERB
gujaf-417	65	20	as	as	ADP
gujaf-417	65	21	earnings	earning	NOUN
gujaf-417	65	22	per	per	ADP
gujaf-417	65	23	share	share	NOUN
gujaf-417	65	24	is	be	AUX
gujaf-417	65	25	calculated	calculate	VERB
gujaf-417	65	26	by	by	ADP
gujaf-417	65	27	dividing	divide	VERB
gujaf-417	65	28	the	the	DET
gujaf-417	65	29	net	net	ADJ
gujaf-417	65	30	earnings	earning	NOUN
gujaf-417	65	31	available	available	ADJ
gujaf-417	65	32	to	to	ADP
gujaf-417	65	33	common	common	ADJ
gujaf-417	65	34	shareholders	shareholder	NOUN
gujaf-417	65	35	by	by	ADP
gujaf-417	65	36	the	the	DET
gujaf-417	65	37	average	average	ADJ
gujaf-417	65	38	number	number	NOUN
gujaf-417	65	39	of	of	ADP
gujaf-417	65	40	outstanding	outstanding	ADJ
gujaf-417	65	41	shares	share	NOUN
gujaf-417	65	42	for	for	ADP
gujaf-417	65	43	a	a	DET
gujaf-417	65	44	given	give	VERB
gujaf-417	65	45	time	time	NOUN
gujaf-417	65	46	period	period	NOUN
gujaf-417	65	47	.	.	PUNCT
gujaf-417	66	1	the	the	DET
gujaf-417	66	2	eps	eps	PROPN
gujaf-417	66	3	data	data	PROPN
gujaf-417	66	4	illustrates	illustrate	VERB
gujaf-417	66	5	the	the	DET
gujaf-417	66	6	fluctuations	fluctuation	NOUN
gujaf-417	66	7	in	in	ADP
gujaf-417	66	8	the	the	DET
gujaf-417	66	9	company	company	NOUN
gujaf-417	66	10	's	's	PART
gujaf-417	66	11	earnings	earning	NOUN
gujaf-417	66	12	per	per	ADP
gujaf-417	66	13	share	share	NOUN
gujaf-417	66	14	.	.	PUNCT
gujaf-417	67	1	comparing	compare	VERB
gujaf-417	67	2	a	a	DET
gujaf-417	67	3	company	company	NOUN
gujaf-417	67	4	's	's	PART
gujaf-417	67	5	earnings	earning	NOUN
gujaf-417	67	6	per	per	ADP
gujaf-417	67	7	share	share	NOUN
gujaf-417	67	8	(	(	PUNCT
gujaf-417	67	9	eps	eps	PROPN
gujaf-417	67	10	)	)	PUNCT
gujaf-417	67	11	to	to	ADP
gujaf-417	67	12	those	those	PRON
gujaf-417	67	13	of	of	ADP
gujaf-417	67	14	other	other	ADJ
gujaf-417	67	15	businesses	business	NOUN
gujaf-417	67	16	and	and	CCONJ
gujaf-417	67	17	the	the	DET
gujaf-417	67	18	industry	industry	NOUN
gujaf-417	67	19	average	average	NOUN
gujaf-417	67	20	is	be	AUX
gujaf-417	67	21	crucial	crucial	ADJ
gujaf-417	67	22	.	.	PUNCT
gujaf-417	68	1	gusau	gusau	ADJ
gujaf-417	68	2	journal	journal	PROPN
gujaf-417	68	3	of	of	ADP
gujaf-417	68	4	accounting	accounting	NOUN
gujaf-417	68	5	and	and	CCONJ
gujaf-417	68	6	finance	finance	NOUN
gujaf-417	68	7	,	,	PUNCT
gujaf-417	68	8	vol.6	vol.6	PROPN
gujaf-417	68	9	,	,	PUNCT
gujaf-417	68	10	issue	issue	NOUN
gujaf-417	68	11	2	2	NUM
gujaf-417	68	12	,	,	PUNCT
gujaf-417	68	13	april	april	PROPN
gujaf-417	68	14	,	,	PUNCT
gujaf-417	68	15	2025	2025	NUM
gujaf-417	68	16	81	81	NUM
gujaf-417	68	17	eps	ep	NOUN
gujaf-417	68	18	only	only	ADV
gujaf-417	68	19	displays	display	VERB
gujaf-417	68	20	the	the	DET
gujaf-417	68	21	company	company	NOUN
gujaf-417	68	22	's	's	PART
gujaf-417	68	23	profitability	profitability	NOUN
gujaf-417	68	24	on	on	ADP
gujaf-417	68	25	a	a	DET
gujaf-417	68	26	per	per	ADP
gujaf-417	68	27	-	-	PUNCT
gujaf-417	68	28	share	share	NOUN
gujaf-417	68	29	basis	basis	NOUN
gujaf-417	68	30	;	;	PUNCT
gujaf-417	68	31	it	it	PRON
gujaf-417	68	32	does	do	AUX
gujaf-417	68	33	not	not	PART
gujaf-417	68	34	account	account	VERB
gujaf-417	68	35	for	for	ADP
gujaf-417	68	36	the	the	DET
gujaf-417	68	37	amount	amount	NOUN
gujaf-417	68	38	of	of	ADP
gujaf-417	68	39	money	money	NOUN
gujaf-417	68	40	retained	retain	VERB
gujaf-417	68	41	in	in	ADP
gujaf-417	68	42	the	the	DET
gujaf-417	68	43	company	company	NOUN
gujaf-417	68	44	or	or	CCONJ
gujaf-417	68	45	distributed	distribute	VERB
gujaf-417	68	46	as	as	ADP
gujaf-417	68	47	a	a	DET
gujaf-417	68	48	dividend	dividend	NOUN
gujaf-417	68	49	.	.	PUNCT
gujaf-417	69	1	but	but	CCONJ
gujaf-417	69	2	as	as	ADP
gujaf-417	69	3	a	a	DET
gujaf-417	69	4	profitability	profitability	NOUN
gujaf-417	69	5	index	index	NOUN
gujaf-417	69	6	,	,	PUNCT
gujaf-417	69	7	it	it	PRON
gujaf-417	69	8	is	be	AUX
gujaf-417	69	9	a	a	DET
gujaf-417	69	10	widely	widely	ADV
gujaf-417	69	11	used	use	VERB
gujaf-417	69	12	ratio	ratio	NOUN
gujaf-417	69	13	(	(	PUNCT
gujaf-417	69	14	pandey	pandey	PROPN
gujaf-417	69	15	,	,	PUNCT
gujaf-417	69	16	2005	2005	NUM
gujaf-417	69	17	)	)	PUNCT
gujaf-417	69	18	.	.	PUNCT
gujaf-417	70	1	to	to	PART
gujaf-417	70	2	ascertain	ascertain	VERB
gujaf-417	70	3	if	if	SCONJ
gujaf-417	70	4	a	a	DET
gujaf-417	70	5	company	company	NOUN
gujaf-417	70	6	's	's	PART
gujaf-417	70	7	share	share	NOUN
gujaf-417	70	8	price	price	NOUN
gujaf-417	70	9	is	be	AUX
gujaf-417	70	10	comparatively	comparatively	ADV
gujaf-417	70	11	"	"	PUNCT
gujaf-417	70	12	expensive	expensive	ADJ
gujaf-417	70	13	"	"	PUNCT
gujaf-417	70	14	(	(	PUNCT
gujaf-417	70	15	high	high	ADJ
gujaf-417	70	16	p	p	X
gujaf-417	70	17	/	/	SYM
gujaf-417	70	18	e	e	NOUN
gujaf-417	70	19	ratio	ratio	NOUN
gujaf-417	70	20	)	)	PUNCT
gujaf-417	70	21	or	or	CCONJ
gujaf-417	70	22	"	"	PUNCT
gujaf-417	70	23	cheap	cheap	ADJ
gujaf-417	70	24	"	"	PUNCT
gujaf-417	70	25	(	(	PUNCT
gujaf-417	70	26	low	low	ADJ
gujaf-417	70	27	p	p	X
gujaf-417	70	28	/	/	SYM
gujaf-417	70	29	e	e	NOUN
gujaf-417	70	30	ratio	ratio	NOUN
gujaf-417	70	31	)	)	PUNCT
gujaf-417	70	32	,	,	PUNCT
gujaf-417	70	33	eps	eps	PROPN
gujaf-417	70	34	is	be	AUX
gujaf-417	70	35	commonly	commonly	ADV
gujaf-417	70	36	employed	employ	VERB
gujaf-417	70	37	in	in	ADP
gujaf-417	70	38	conjunction	conjunction	NOUN
gujaf-417	70	39	with	with	ADP
gujaf-417	70	40	the	the	DET
gujaf-417	70	41	share	share	NOUN
gujaf-417	70	42	price	price	NOUN
gujaf-417	70	43	.	.	PUNCT
gujaf-417	71	1	the	the	DET
gujaf-417	71	2	eps	eps	PROPN
gujaf-417	71	3	formula	formula	NOUN
gujaf-417	71	4	indicates	indicate	VERB
gujaf-417	71	5	a	a	DET
gujaf-417	71	6	company	company	NOUN
gujaf-417	71	7	’s	’s	PART
gujaf-417	71	8	ability	ability	NOUN
gujaf-417	71	9	to	to	PART
gujaf-417	71	10	produce	produce	VERB
gujaf-417	71	11	net	net	ADJ
gujaf-417	71	12	profits	profit	NOUN
gujaf-417	71	13	for	for	ADP
gujaf-417	71	14	ordinary	ordinary	ADJ
gujaf-417	71	15	shareholders	shareholder	NOUN
gujaf-417	71	16	.	.	PUNCT
gujaf-417	72	1	earnings	earning	NOUN
gujaf-417	72	2	per	per	ADP
gujaf-417	72	3	share	share	NOUN
gujaf-417	72	4	=	=	SYM
gujaf-417	72	5	profit	profit	NOUN
gujaf-417	72	6	after	after	ADP
gujaf-417	72	7	tax	tax	NOUN
gujaf-417	72	8	no	no	PRON
gujaf-417	72	9	of	of	ADP
gujaf-417	72	10	share	share	NOUN
gujaf-417	72	11	outstanding	outstanding	ADJ
gujaf-417	72	12	return	return	NOUN
gujaf-417	72	13	on	on	ADP
gujaf-417	72	14	asset	asset	NOUN
gujaf-417	72	15	as	as	ADP
gujaf-417	72	16	a	a	DET
gujaf-417	72	17	good	good	ADJ
gujaf-417	72	18	indicator	indicator	NOUN
gujaf-417	72	19	of	of	ADP
gujaf-417	72	20	profitability	profitability	NOUN
gujaf-417	72	21	,	,	PUNCT
gujaf-417	72	22	and	and	CCONJ
gujaf-417	72	23	a	a	DET
gujaf-417	72	24	veritable	veritable	ADJ
gujaf-417	72	25	means	mean	NOUN
gujaf-417	72	26	of	of	ADP
gujaf-417	72	27	assessing	assess	VERB
gujaf-417	72	28	the	the	DET
gujaf-417	72	29	financial	financial	ADJ
gujaf-417	72	30	performance	performance	NOUN
gujaf-417	72	31	of	of	ADP
gujaf-417	72	32	an	an	DET
gujaf-417	72	33	organization	organization	NOUN
gujaf-417	72	34	,	,	PUNCT
gujaf-417	72	35	the	the	DET
gujaf-417	72	36	return	return	NOUN
gujaf-417	72	37	on	on	ADP
gujaf-417	72	38	assets	asset	NOUN
gujaf-417	72	39	shows	show	VERB
gujaf-417	72	40	the	the	DET
gujaf-417	72	41	portion	portion	NOUN
gujaf-417	72	42	of	of	ADP
gujaf-417	72	43	the	the	DET
gujaf-417	72	44	organization	organization	NOUN
gujaf-417	72	45	's	's	PART
gujaf-417	72	46	profit	profit	NOUN
gujaf-417	72	47	that	that	PRON
gujaf-417	72	48	is	be	AUX
gujaf-417	72	49	generated	generate	VERB
gujaf-417	72	50	from	from	ADP
gujaf-417	72	51	its	its	PRON
gujaf-417	72	52	total	total	ADJ
gujaf-417	72	53	assets	asset	NOUN
gujaf-417	72	54	.	.	PUNCT
gujaf-417	73	1	this	this	DET
gujaf-417	73	2	claim	claim	NOUN
gujaf-417	73	3	is	be	AUX
gujaf-417	73	4	consistent	consistent	ADJ
gujaf-417	73	5	with	with	ADP
gujaf-417	73	6	that	that	PRON
gujaf-417	73	7	of	of	ADP
gujaf-417	73	8	prastowo	prastowo	PROPN
gujaf-417	73	9	(	(	PUNCT
gujaf-417	73	10	2002	2002	NUM
gujaf-417	73	11	)	)	PUNCT
gujaf-417	73	12	,	,	PUNCT
gujaf-417	73	13	who	who	PRON
gujaf-417	73	14	views	view	VERB
gujaf-417	73	15	return	return	VERB
gujaf-417	73	16	on	on	ADP
gujaf-417	73	17	assets	asset	NOUN
gujaf-417	73	18	(	(	PUNCT
gujaf-417	73	19	roa	roa	NOUN
gujaf-417	73	20	)	)	PUNCT
gujaf-417	73	21	as	as	ADP
gujaf-417	73	22	a	a	DET
gujaf-417	73	23	ratio	ratio	NOUN
gujaf-417	73	24	that	that	PRON
gujaf-417	73	25	assesses	assess	VERB
gujaf-417	73	26	how	how	SCONJ
gujaf-417	73	27	well	well	ADV
gujaf-417	73	28	a	a	DET
gujaf-417	73	29	business	business	NOUN
gujaf-417	73	30	uses	use	VERB
gujaf-417	73	31	its	its	PRON
gujaf-417	73	32	assets	asset	NOUN
gujaf-417	73	33	to	to	PART
gujaf-417	73	34	generate	generate	VERB
gujaf-417	73	35	profits	profit	NOUN
gujaf-417	73	36	.	.	PUNCT
gujaf-417	74	1	according	accord	VERB
gujaf-417	74	2	to	to	ADP
gujaf-417	74	3	brigham	brigham	PROPN
gujaf-417	74	4	and	and	CCONJ
gujaf-417	74	5	ehrhardt	ehrhardt	PROPN
gujaf-417	74	6	(	(	PUNCT
gujaf-417	74	7	2011	2011	NUM
gujaf-417	74	8	)	)	PUNCT
gujaf-417	74	9	,	,	PUNCT
gujaf-417	74	10	it	it	PRON
gujaf-417	74	11	is	be	AUX
gujaf-417	74	12	frequently	frequently	ADV
gujaf-417	74	13	employed	employ	VERB
gujaf-417	74	14	as	as	ADP
gujaf-417	74	15	a	a	DET
gujaf-417	74	16	method	method	NOUN
gujaf-417	74	17	to	to	PART
gujaf-417	74	18	calculate	calculate	VERB
gujaf-417	74	19	the	the	DET
gujaf-417	74	20	rate	rate	NOUN
gujaf-417	74	21	of	of	ADP
gujaf-417	74	22	return	return	NOUN
gujaf-417	74	23	on	on	ADP
gujaf-417	74	24	total	total	ADJ
gujaf-417	74	25	assets	asset	NOUN
gujaf-417	74	26	after	after	ADP
gujaf-417	74	27	taxes	taxis	NOUN
gujaf-417	74	28	and	and	CCONJ
gujaf-417	74	29	interest	interest	NOUN
gujaf-417	74	30	expenses	expense	NOUN
gujaf-417	74	31	.	.	PUNCT
gujaf-417	75	1	this	this	PRON
gujaf-417	75	2	demonstrates	demonstrate	VERB
gujaf-417	75	3	how	how	SCONJ
gujaf-417	75	4	effectively	effectively	ADV
gujaf-417	75	5	a	a	DET
gujaf-417	75	6	business	business	NOUN
gujaf-417	75	7	uses	use	VERB
gujaf-417	75	8	its	its	PRON
gujaf-417	75	9	resources	resource	NOUN
gujaf-417	75	10	to	to	PART
gujaf-417	75	11	produce	produce	VERB
gujaf-417	75	12	the	the	DET
gujaf-417	75	13	intended	intend	VERB
gujaf-417	75	14	profit	profit	NOUN
gujaf-417	75	15	.	.	PUNCT
gujaf-417	76	1	while	while	SCONJ
gujaf-417	76	2	a	a	DET
gujaf-417	76	3	smaller	small	ADJ
gujaf-417	76	4	proportion	proportion	NOUN
gujaf-417	76	5	indicates	indicate	VERB
gujaf-417	76	6	inefficient	inefficient	ADJ
gujaf-417	76	7	or	or	CCONJ
gujaf-417	76	8	underutilization	underutilization	NOUN
gujaf-417	76	9	of	of	ADP
gujaf-417	76	10	assets	asset	NOUN
gujaf-417	76	11	,	,	PUNCT
gujaf-417	76	12	a	a	DET
gujaf-417	76	13	larger	large	ADJ
gujaf-417	76	14	percentage	percentage	NOUN
gujaf-417	76	15	indicates	indicate	VERB
gujaf-417	76	16	better	well	ADJ
gujaf-417	76	17	and	and	CCONJ
gujaf-417	76	18	more	more	ADV
gujaf-417	76	19	efficient	efficient	ADJ
gujaf-417	76	20	use	use	NOUN
gujaf-417	76	21	of	of	ADP
gujaf-417	76	22	assets	asset	NOUN
gujaf-417	76	23	.	.	PUNCT
gujaf-417	77	1	it	it	PRON
gujaf-417	77	2	is	be	AUX
gujaf-417	77	3	calculated	calculate	VERB
gujaf-417	77	4	mathematically	mathematically	ADV
gujaf-417	77	5	as	as	ADP
gujaf-417	77	6	;	;	PUNCT
gujaf-417	77	7	return	return	VERB
gujaf-417	77	8	on	on	ADP
gujaf-417	77	9	assets	asset	NOUN
gujaf-417	77	10	(	(	PUNCT
gujaf-417	77	11	roa	roa	NOUN
gujaf-417	77	12	)	)	PUNCT
gujaf-417	78	1	=	=	NOUN
gujaf-417	78	2	profit	profit	NOUN
gujaf-417	78	3	before	before	ADP
gujaf-417	78	4	tax	tax	NOUN
gujaf-417	78	5	×	×	PROPN
gujaf-417	78	6	100	100	NUM
gujaf-417	78	7	total	total	ADJ
gujaf-417	78	8	assets	asset	NOUN
gujaf-417	78	9	theoretical	theoretical	ADJ
gujaf-417	78	10	framework	framework	NOUN
gujaf-417	78	11	competitive	competitive	ADJ
gujaf-417	78	12	strategy	strategy	NOUN
gujaf-417	78	13	theorydeveloped	theorydevelope	VERB
gujaf-417	78	14	by	by	ADP
gujaf-417	78	15	porter	porter	NOUN
gujaf-417	78	16	in	in	ADP
gujaf-417	78	17	1980	1980	NUM
gujaf-417	78	18	in	in	ADP
gujaf-417	78	19	his	his	PRON
gujaf-417	78	20	famous	famous	ADJ
gujaf-417	78	21	book	book	NOUN
gujaf-417	78	22	titled	title	VERB
gujaf-417	78	23	“	"	PUNCT
gujaf-417	78	24	competitive	competitive	ADJ
gujaf-417	78	25	strategy	strategy	NOUN
gujaf-417	78	26	:	:	PUNCT
gujaf-417	78	27	techniques	technique	NOUN
gujaf-417	78	28	for	for	ADP
gujaf-417	78	29	analyzing	analyze	VERB
gujaf-417	78	30	industries	industry	NOUN
gujaf-417	78	31	and	and	CCONJ
gujaf-417	78	32	competitors	competitor	NOUN
gujaf-417	78	33	”	"	PUNCT
gujaf-417	78	34	.	.	PUNCT
gujaf-417	79	1	the	the	DET
gujaf-417	79	2	theory	theory	NOUN
gujaf-417	79	3	described	describe	VERB
gujaf-417	79	4	as	as	ADP
gujaf-417	79	5	the	the	DET
gujaf-417	79	6	corner	corner	NOUN
gujaf-417	79	7	stone	stone	NOUN
gujaf-417	79	8	of	of	ADP
gujaf-417	79	9	strategic	strategic	ADJ
gujaf-417	79	10	management	management	NOUN
gujaf-417	79	11	and	and	CCONJ
gujaf-417	79	12	business	business	NOUN
gujaf-417	79	13	studies	study	NOUN
gujaf-417	79	14	,	,	PUNCT
gujaf-417	79	15	focuses	focus	VERB
gujaf-417	79	16	on	on	ADP
gujaf-417	79	17	how	how	SCONJ
gujaf-417	79	18	organizations	organization	NOUN
gujaf-417	79	19	can	can	AUX
gujaf-417	79	20	achieve	achieve	VERB
gujaf-417	79	21	competitive	competitive	ADJ
gujaf-417	79	22	advantage	advantage	NOUN
gujaf-417	79	23	in	in	ADP
gujaf-417	79	24	their	their	PRON
gujaf-417	79	25	markets	market	NOUN
gujaf-417	79	26	by	by	ADP
gujaf-417	79	27	making	make	VERB
gujaf-417	79	28	deliberate	deliberate	ADJ
gujaf-417	79	29	choices	choice	NOUN
gujaf-417	79	30	about	about	ADP
gujaf-417	79	31	positioning	positioning	NOUN
gujaf-417	79	32	,	,	PUNCT
gujaf-417	79	33	resource	resource	NOUN
gujaf-417	79	34	allocation	allocation	NOUN
gujaf-417	79	35	,	,	PUNCT
gujaf-417	79	36	and	and	CCONJ
gujaf-417	79	37	differentiation	differentiation	NOUN
gujaf-417	79	38	.	.	PUNCT
gujaf-417	80	1	the	the	DET
gujaf-417	80	2	theory	theory	NOUN
gujaf-417	80	3	analyzes	analyze	VERB
gujaf-417	80	4	the	the	DET
gujaf-417	80	5	competitive	competitive	ADJ
gujaf-417	80	6	forces	force	NOUN
gujaf-417	80	7	that	that	PRON
gujaf-417	80	8	shapes	shape	VERB
gujaf-417	80	9	an	an	DET
gujaf-417	80	10	industry	industry	NOUN
gujaf-417	80	11	.	.	PUNCT
gujaf-417	81	1	according	accord	VERB
gujaf-417	81	2	to	to	ADP
gujaf-417	81	3	him	he	PRON
gujaf-417	81	4	,	,	PUNCT
gujaf-417	81	5	these	these	DET
gujaf-417	81	6	forces	force	NOUN
gujaf-417	81	7	determine	determine	VERB
gujaf-417	81	8	an	an	DET
gujaf-417	81	9	industry	industry	NOUN
gujaf-417	81	10	’s	’s	PART
gujaf-417	81	11	profitability	profitability	NOUN
gujaf-417	81	12	and	and	CCONJ
gujaf-417	81	13	serves	serve	VERB
gujaf-417	81	14	as	as	ADP
gujaf-417	81	15	a	a	DET
gujaf-417	81	16	guide	guide	NOUN
gujaf-417	81	17	to	to	ADP
gujaf-417	81	18	firms	firm	NOUN
gujaf-417	81	19	in	in	ADP
gujaf-417	81	20	crafting	craft	VERB
gujaf-417	81	21	their	their	PRON
gujaf-417	81	22	strategies.the	strategies.the	DET
gujaf-417	81	23	forces	force	NOUN
gujaf-417	81	24	are	be	AUX
gujaf-417	81	25	(	(	PUNCT
gujaf-417	81	26	a	a	X
gujaf-417	81	27	)	)	PUNCT
gujaf-417	81	28	the	the	DET
gujaf-417	81	29	threat	threat	NOUN
gujaf-417	81	30	of	of	ADP
gujaf-417	81	31	new	new	ADJ
gujaf-417	81	32	entrants	entrant	NOUN
gujaf-417	81	33	:	:	PUNCT
gujaf-417	81	34	the	the	DET
gujaf-417	81	35	ease	ease	NOUN
gujaf-417	81	36	with	with	ADP
gujaf-417	81	37	which	which	PRON
gujaf-417	81	38	new	new	ADJ
gujaf-417	81	39	competitors	competitor	NOUN
gujaf-417	81	40	can	can	AUX
gujaf-417	81	41	enter	enter	VERB
gujaf-417	81	42	the	the	DET
gujaf-417	81	43	market	market	NOUN
gujaf-417	81	44	;	;	PUNCT
gujaf-417	81	45	(	(	PUNCT
gujaf-417	81	46	b	b	X
gujaf-417	81	47	)	)	PUNCT
gujaf-417	81	48	suppliers	supplier	NOUN
gujaf-417	81	49	'	'	PART
gujaf-417	81	50	bargaining	bargaining	NOUN
gujaf-417	81	51	power	power	NOUN
gujaf-417	81	52	:	:	PUNCT
gujaf-417	81	53	the	the	DET
gujaf-417	81	54	ability	ability	NOUN
gujaf-417	81	55	of	of	ADP
gujaf-417	81	56	suppliers	supplier	NOUN
gujaf-417	81	57	to	to	PART
gujaf-417	81	58	influence	influence	VERB
gujaf-417	81	59	terms	term	NOUN
gujaf-417	81	60	and	and	CCONJ
gujaf-417	81	61	prices	price	NOUN
gujaf-417	81	62	;	;	PUNCT
gujaf-417	81	63	(	(	PUNCT
gujaf-417	81	64	c	c	X
gujaf-417	81	65	)	)	PUNCT
gujaf-417	81	66	buyers	buyer	NOUN
gujaf-417	81	67	'	'	PART
gujaf-417	81	68	bargaining	bargaining	NOUN
gujaf-417	81	69	power	power	NOUN
gujaf-417	81	70	:	:	PUNCT
gujaf-417	81	71	the	the	DET
gujaf-417	81	72	ability	ability	NOUN
gujaf-417	81	73	of	of	ADP
gujaf-417	81	74	customers	customer	NOUN
gujaf-417	81	75	to	to	PART
gujaf-417	81	76	negotiate	negotiate	VERB
gujaf-417	81	77	terms	term	NOUN
gujaf-417	81	78	and	and	CCONJ
gujaf-417	81	79	prices	price	NOUN
gujaf-417	81	80	;	;	PUNCT
gujaf-417	81	81	and	and	CCONJ
gujaf-417	81	82	(	(	PUNCT
gujaf-417	81	83	d	d	X
gujaf-417	81	84	)	)	PUNCT
gujaf-417	81	85	the	the	DET
gujaf-417	81	86	threat	threat	NOUN
gujaf-417	81	87	of	of	ADP
gujaf-417	81	88	substitute	substitute	ADJ
gujaf-417	81	89	goods	good	NOUN
gujaf-417	81	90	and	and	CCONJ
gujaf-417	81	91	services	service	NOUN
gujaf-417	81	92	:	:	PUNCT
gujaf-417	81	93	the	the	DET
gujaf-417	81	94	possibility	possibility	NOUN
gujaf-417	81	95	that	that	SCONJ
gujaf-417	81	96	other	other	ADJ
gujaf-417	81	97	options	option	NOUN
gujaf-417	81	98	will	will	AUX
gujaf-417	81	99	supplant	supplant	VERB
gujaf-417	81	100	current	current	ADJ
gujaf-417	81	101	offerings	offering	NOUN
gujaf-417	81	102	,	,	PUNCT
gujaf-417	81	103	and	and	CCONJ
gujaf-417	81	104	(	(	PUNCT
gujaf-417	81	105	e	e	NOUN
gujaf-417	81	106	)	)	PUNCT
gujaf-417	81	107	industry	industry	NOUN
gujaf-417	81	108	rivalry	rivalry	NOUN
gujaf-417	81	109	:	:	PUNCT
gujaf-417	81	110	the	the	DET
gujaf-417	81	111	intensity	intensity	NOUN
gujaf-417	81	112	of	of	ADP
gujaf-417	81	113	competition	competition	NOUN
gujaf-417	81	114	among	among	ADP
gujaf-417	81	115	existing	exist	VERB
gujaf-417	81	116	competitors	competitor	NOUN
gujaf-417	81	117	.	.	PUNCT
gujaf-417	82	1	the	the	DET
gujaf-417	82	2	theory	theory	NOUN
gujaf-417	82	3	helps	help	VERB
gujaf-417	82	4	organizations	organization	NOUN
gujaf-417	82	5	create	create	VERB
gujaf-417	82	6	sustainable	sustainable	ADJ
gujaf-417	82	7	advantages	advantage	NOUN
gujaf-417	82	8	in	in	ADP
gujaf-417	82	9	their	their	PRON
gujaf-417	82	10	respective	respective	ADJ
gujaf-417	82	11	industries	industry	NOUN
gujaf-417	82	12	by	by	ADP
gujaf-417	82	13	providing	provide	VERB
gujaf-417	82	14	frameworks	framework	NOUN
gujaf-417	82	15	to	to	PART
gujaf-417	82	16	achieving	achieve	VERB
gujaf-417	82	17	their	their	PRON
gujaf-417	82	18	position	position	NOUN
gujaf-417	82	19	,	,	PUNCT
gujaf-417	82	20	respond	respond	VERB
gujaf-417	82	21	to	to	ADP
gujaf-417	82	22	challenges	challenge	NOUN
gujaf-417	82	23	,	,	PUNCT
gujaf-417	82	24	and	and	CCONJ
gujaf-417	82	25	capitalize	capitalize	VERB
gujaf-417	82	26	on	on	ADP
gujaf-417	82	27	opportunities	opportunity	NOUN
gujaf-417	82	28	.	.	PUNCT
gujaf-417	83	1	the	the	DET
gujaf-417	83	2	theory	theory	NOUN
gujaf-417	83	3	can	can	AUX
gujaf-417	83	4	further	far	ADV
gujaf-417	83	5	assist	assist	VERB
gujaf-417	83	6	organizations	organization	NOUN
gujaf-417	83	7	in	in	ADP
gujaf-417	83	8	understanding	understand	VERB
gujaf-417	83	9	the	the	DET
gujaf-417	83	10	competitive	competitive	ADJ
gujaf-417	83	11	environment	environment	NOUN
gujaf-417	83	12	,	,	PUNCT
gujaf-417	83	13	identifying	identify	VERB
gujaf-417	83	14	competitive	competitive	ADJ
gujaf-417	83	15	advantage	advantage	NOUN
gujaf-417	83	16	,	,	PUNCT
gujaf-417	83	17	strategic	strategic	ADJ
gujaf-417	83	18	allocation	allocation	NOUN
gujaf-417	83	19	,	,	PUNCT
gujaf-417	83	20	adapting	adapt	VERB
gujaf-417	83	21	to	to	PART
gujaf-417	83	22	change	change	VERB
gujaf-417	83	23	,	,	PUNCT
gujaf-417	83	24	improved	improved	ADJ
gujaf-417	83	25	decision	decision	NOUN
gujaf-417	83	26	making	making	NOUN
gujaf-417	83	27	,	,	PUNCT
gujaf-417	83	28	and	and	CCONJ
gujaf-417	83	29	sustainable	sustainable	ADJ
gujaf-417	83	30	growth	growth	NOUN
gujaf-417	83	31	,	,	PUNCT
gujaf-417	83	32	among	among	ADP
gujaf-417	83	33	others	other	NOUN
gujaf-417	83	34	.	.	PUNCT
gujaf-417	84	1	the	the	DET
gujaf-417	84	2	survival	survival	NOUN
gujaf-417	84	3	-	-	PUNCT
gujaf-417	84	4	based	base	VERB
gujaf-417	84	5	theory	theory	NOUN
gujaf-417	84	6	the	the	DET
gujaf-417	84	7	"	"	PUNCT
gujaf-417	84	8	survival	survival	NOUN
gujaf-417	84	9	of	of	ADP
gujaf-417	84	10	the	the	DET
gujaf-417	84	11	fittest	fit	ADJ
gujaf-417	84	12	"	"	PUNCT
gujaf-417	84	13	notion	notion	NOUN
gujaf-417	84	14	,	,	PUNCT
gujaf-417	84	15	or	or	CCONJ
gujaf-417	84	16	survival	survival	NOUN
gujaf-417	84	17	-	-	PUNCT
gujaf-417	84	18	based	base	VERB
gujaf-417	84	19	theory	theory	NOUN
gujaf-417	84	20	,	,	PUNCT
gujaf-417	84	21	was	be	AUX
gujaf-417	84	22	conceived	conceive	VERB
gujaf-417	84	23	by	by	ADP
gujaf-417	84	24	herbert	herbert	PROPN
gujaf-417	84	25	spencer	spencer	PROPN
gujaf-417	84	26	(	(	PUNCT
gujaf-417	84	27	miesing	miesing	NOUN
gujaf-417	84	28	&	&	CCONJ
gujaf-417	84	29	preble	preble	NOUN
gujaf-417	84	30	,	,	PUNCT
gujaf-417	84	31	1985	1985	NUM
gujaf-417	84	32	)	)	PUNCT
gujaf-417	84	33	.	.	PUNCT
gujaf-417	85	1	he	he	PRON
gujaf-417	85	2	created	create	VERB
gujaf-417	85	3	the	the	DET
gujaf-417	85	4	idea	idea	NOUN
gujaf-417	85	5	of	of	ADP
gujaf-417	85	6	social	social	ADJ
gujaf-417	85	7	darwinism	darwinism	NOUN
gujaf-417	85	8	by	by	ADP
gujaf-417	85	9	fusing	fuse	VERB
gujaf-417	85	10	darwin	darwin	PROPN
gujaf-417	85	11	's	's	PART
gujaf-417	85	12	theory	theory	NOUN
gujaf-417	85	13	of	of	ADP
gujaf-417	85	14	natural	natural	ADJ
gujaf-417	85	15	selection	selection	NOUN
gujaf-417	85	16	and	and	CCONJ
gujaf-417	85	17	evolution	evolution	NOUN
gujaf-417	85	18	with	with	ADP
gujaf-417	85	19	adam	adam	PROPN
gujaf-417	85	20	smith	smith	PROPN
gujaf-417	85	21	's	's	PART
gujaf-417	85	22	invisible	invisible	ADJ
gujaf-417	85	23	hands	hand	NOUN
gujaf-417	85	24	.	.	PUNCT
gujaf-417	86	1	the	the	DET
gujaf-417	86	2	premise	premise	NOUN
gujaf-417	86	3	of	of	ADP
gujaf-417	86	4	this	this	DET
gujaf-417	86	5	theory	theory	NOUN
gujaf-417	86	6	,	,	PUNCT
gujaf-417	86	7	which	which	PRON
gujaf-417	86	8	was	be	AUX
gujaf-417	86	9	quite	quite	ADV
gujaf-417	86	10	popular	popular	ADJ
gujaf-417	86	11	in	in	ADP
gujaf-417	86	12	the	the	DET
gujaf-417	86	13	late	late	ADJ
gujaf-417	86	14	19th	19th	NOUN
gujaf-417	86	15	and	and	CCONJ
gujaf-417	86	16	early	early	ADJ
gujaf-417	86	17	20th	20th	ADJ
gujaf-417	86	18	centuries	century	NOUN
gujaf-417	86	19	,	,	PUNCT
gujaf-417	86	20	was	be	AUX
gujaf-417	86	21	that	that	SCONJ
gujaf-417	86	22	only	only	ADV
gujaf-417	86	23	the	the	DET
gujaf-417	86	24	gusau	gusau	ADJ
gujaf-417	86	25	journal	journal	NOUN
gujaf-417	86	26	of	of	ADP
gujaf-417	86	27	accounting	accounting	NOUN
gujaf-417	86	28	and	and	CCONJ
gujaf-417	86	29	finance	finance	NOUN
gujaf-417	86	30	,	,	PUNCT
gujaf-417	86	31	vol.6	vol.6	PROPN
gujaf-417	86	32	,	,	PUNCT
gujaf-417	86	33	issue	issue	NOUN
gujaf-417	86	34	2	2	NUM
gujaf-417	86	35	,	,	PUNCT
gujaf-417	86	36	april	april	PROPN
gujaf-417	86	37	,	,	PUNCT
gujaf-417	86	38	2025	2025	NUM
gujaf-417	86	39	82	82	NUM
gujaf-417	86	40	most	most	ADV
gujaf-417	86	41	fit	fit	ADJ
gujaf-417	86	42	and	and	CCONJ
gujaf-417	86	43	powerful	powerful	ADJ
gujaf-417	86	44	rivals	rival	NOUN
gujaf-417	86	45	would	would	AUX
gujaf-417	86	46	win	win	VERB
gujaf-417	86	47	out	out	ADP
gujaf-417	86	48	in	in	ADP
gujaf-417	86	49	accordance	accordance	NOUN
gujaf-417	86	50	with	with	ADP
gujaf-417	86	51	the	the	DET
gujaf-417	86	52	rule	rule	NOUN
gujaf-417	86	53	of	of	ADP
gujaf-417	86	54	nature	nature	NOUN
gujaf-417	86	55	,	,	PUNCT
gujaf-417	86	56	so	so	ADV
gujaf-417	86	57	benefiting	benefit	VERB
gujaf-417	86	58	the	the	DET
gujaf-417	86	59	social	social	ADJ
gujaf-417	86	60	group	group	NOUN
gujaf-417	86	61	as	as	ADP
gujaf-417	86	62	a	a	DET
gujaf-417	86	63	whole	whole	NOUN
gujaf-417	86	64	.	.	PUNCT
gujaf-417	87	1	social	social	ADJ
gujaf-417	87	2	darwinism	darwinism	NOUN
gujaf-417	87	3	holds	hold	VERB
gujaf-417	87	4	that	that	SCONJ
gujaf-417	87	5	competition	competition	NOUN
gujaf-417	87	6	typically	typically	ADV
gujaf-417	87	7	acts	act	VERB
gujaf-417	87	8	hedonistically	hedonistically	ADV
gujaf-417	87	9	to	to	PART
gujaf-417	87	10	produce	produce	VERB
gujaf-417	87	11	the	the	DET
gujaf-417	87	12	best	well	ADV
gujaf-417	87	13	-	-	PUNCT
gujaf-417	87	14	suited	suit	VERB
gujaf-417	87	15	business	business	NOUN
gujaf-417	87	16	,	,	PUNCT
gujaf-417	87	17	which	which	PRON
gujaf-417	87	18	either	either	CCONJ
gujaf-417	87	19	survived	survive	VERB
gujaf-417	87	20	and	and	CCONJ
gujaf-417	87	21	prospered	prosper	VERB
gujaf-417	87	22	by	by	ADP
gujaf-417	87	23	successfully	successfully	ADV
gujaf-417	87	24	adapting	adapt	VERB
gujaf-417	87	25	to	to	ADP
gujaf-417	87	26	its	its	PRON
gujaf-417	87	27	environment	environment	NOUN
gujaf-417	87	28	or	or	CCONJ
gujaf-417	87	29	emerged	emerge	VERB
gujaf-417	87	30	as	as	ADP
gujaf-417	87	31	the	the	DET
gujaf-417	87	32	most	most	ADV
gujaf-417	87	33	successful	successful	ADJ
gujaf-417	87	34	and	and	CCONJ
gujaf-417	87	35	profitable	profitable	ADJ
gujaf-417	87	36	of	of	ADP
gujaf-417	87	37	all	all	PRON
gujaf-417	87	38	.	.	PUNCT
gujaf-417	88	1	consequently	consequently	ADV
gujaf-417	88	2	,	,	PUNCT
gujaf-417	88	3	this	this	DET
gujaf-417	88	4	premise	premise	NOUN
gujaf-417	88	5	justifies	justify	VERB
gujaf-417	88	6	unethical	unethical	ADJ
gujaf-417	88	7	politics	politic	NOUN
gujaf-417	88	8	and	and	CCONJ
gujaf-417	88	9	fierce	fierce	ADJ
gujaf-417	88	10	business	business	NOUN
gujaf-417	88	11	competition	competition	NOUN
gujaf-417	88	12	.	.	PUNCT
gujaf-417	89	1	according	accord	VERB
gujaf-417	89	2	to	to	ADP
gujaf-417	89	3	the	the	DET
gujaf-417	89	4	survival	survival	NOUN
gujaf-417	89	5	-	-	PUNCT
gujaf-417	89	6	based	base	VERB
gujaf-417	89	7	view	view	NOUN
gujaf-417	89	8	of	of	ADP
gujaf-417	89	9	strategic	strategic	ADJ
gujaf-417	89	10	management	management	NOUN
gujaf-417	89	11	,	,	PUNCT
gujaf-417	89	12	organizations	organization	NOUN
gujaf-417	89	13	must	must	AUX
gujaf-417	89	14	implement	implement	VERB
gujaf-417	89	15	strategies	strategy	NOUN
gujaf-417	89	16	that	that	PRON
gujaf-417	89	17	are	be	AUX
gujaf-417	89	18	centered	center	VERB
gujaf-417	89	19	on	on	ADP
gujaf-417	89	20	conducting	conduct	VERB
gujaf-417	89	21	extremely	extremely	ADV
gujaf-417	89	22	efficient	efficient	ADJ
gujaf-417	89	23	operations	operation	NOUN
gujaf-417	89	24	and	and	CCONJ
gujaf-417	89	25	are	be	AUX
gujaf-417	89	26	able	able	ADJ
gujaf-417	89	27	to	to	PART
gujaf-417	89	28	react	react	VERB
gujaf-417	89	29	quickly	quickly	ADV
gujaf-417	89	30	to	to	ADP
gujaf-417	89	31	changes	change	NOUN
gujaf-417	89	32	in	in	ADP
gujaf-417	89	33	the	the	DET
gujaf-417	89	34	competitive	competitive	ADJ
gujaf-417	89	35	environment	environment	NOUN
gujaf-417	89	36	in	in	ADP
gujaf-417	89	37	order	order	NOUN
gujaf-417	89	38	to	to	PART
gujaf-417	89	39	survive	survive	VERB
gujaf-417	89	40	(	(	PUNCT
gujaf-417	89	41	khairuddin	khairuddin	VERB
gujaf-417	89	42	,	,	PUNCT
gujaf-417	89	43	2005	2005	NUM
gujaf-417	89	44	)	)	PUNCT
gujaf-417	89	45	.	.	PUNCT
gujaf-417	90	1	this	this	PRON
gujaf-417	90	2	is	be	AUX
gujaf-417	90	3	because	because	SCONJ
gujaf-417	90	4	the	the	DET
gujaf-417	90	5	organization	organization	NOUN
gujaf-417	90	6	that	that	PRON
gujaf-417	90	7	survives	survive	VERB
gujaf-417	90	8	is	be	AUX
gujaf-417	90	9	the	the	DET
gujaf-417	90	10	one	one	NOUN
gujaf-417	90	11	that	that	PRON
gujaf-417	90	12	is	be	AUX
gujaf-417	90	13	best	well	ADV
gujaf-417	90	14	equipped	equip	VERB
gujaf-417	90	15	to	to	PART
gujaf-417	90	16	adapt	adapt	VERB
gujaf-417	90	17	to	to	ADP
gujaf-417	90	18	its	its	PRON
gujaf-417	90	19	surroundings	surrounding	NOUN
gujaf-417	90	20	.	.	PUNCT
gujaf-417	91	1	empirical	empirical	ADJ
gujaf-417	91	2	review	review	VERB
gujaf-417	91	3	a	a	DET
gujaf-417	91	4	study	study	NOUN
gujaf-417	91	5	by	by	ADP
gujaf-417	91	6	usman	usman	PROPN
gujaf-417	91	7	and	and	CCONJ
gujaf-417	91	8	bello	bello	PROPN
gujaf-417	91	9	(	(	PUNCT
gujaf-417	91	10	2019	2019	NUM
gujaf-417	91	11	)	)	PUNCT
gujaf-417	91	12	examined	examine	VERB
gujaf-417	91	13	the	the	DET
gujaf-417	91	14	use	use	NOUN
gujaf-417	91	15	of	of	ADP
gujaf-417	91	16	the	the	DET
gujaf-417	91	17	competitor	competitor	NOUN
gujaf-417	91	18	focused	focus	VERB
gujaf-417	91	19	accounting	accounting	NOUN
gujaf-417	91	20	(	(	PUNCT
gujaf-417	91	21	cfa	cfa	NOUN
gujaf-417	91	22	)	)	PUNCT
gujaf-417	91	23	method	method	NOUN
gujaf-417	91	24	as	as	ADP
gujaf-417	91	25	a	a	DET
gujaf-417	91	26	competitive	competitive	ADJ
gujaf-417	91	27	advantage	advantage	NOUN
gujaf-417	91	28	in	in	ADP
gujaf-417	91	29	food	food	NOUN
gujaf-417	91	30	and	and	CCONJ
gujaf-417	91	31	baking	baking	NOUN
gujaf-417	91	32	businesses	business	NOUN
gujaf-417	91	33	in	in	ADP
gujaf-417	91	34	the	the	DET
gujaf-417	91	35	nigerian	nigerian	ADJ
gujaf-417	91	36	states	state	NOUN
gujaf-417	91	37	of	of	ADP
gujaf-417	91	38	kano	kano	PROPN
gujaf-417	91	39	,	,	PUNCT
gujaf-417	91	40	jigawa	jigawa	PROPN
gujaf-417	91	41	,	,	PUNCT
gujaf-417	91	42	and	and	CCONJ
gujaf-417	91	43	bauchi	bauchi	ADJ
gujaf-417	91	44	.	.	PUNCT
gujaf-417	92	1	the	the	DET
gujaf-417	92	2	study	study	NOUN
gujaf-417	92	3	's	's	PART
gujaf-417	92	4	population	population	NOUN
gujaf-417	92	5	consisted	consist	VERB
gujaf-417	92	6	of	of	ADP
gujaf-417	92	7	all	all	DET
gujaf-417	92	8	nine	nine	NUM
gujaf-417	92	9	(	(	PUNCT
gujaf-417	92	10	9	9	NUM
gujaf-417	92	11	)	)	PUNCT
gujaf-417	92	12	food	food	NOUN
gujaf-417	92	13	and	and	CCONJ
gujaf-417	92	14	baking	baking	NOUN
gujaf-417	92	15	businesses	business	NOUN
gujaf-417	92	16	in	in	ADP
gujaf-417	92	17	the	the	DET
gujaf-417	92	18	three	three	NUM
gujaf-417	92	19	states	state	NOUN
gujaf-417	92	20	,	,	PUNCT
gujaf-417	92	21	while	while	SCONJ
gujaf-417	92	22	the	the	DET
gujaf-417	92	23	study	study	NOUN
gujaf-417	92	24	's	's	PART
gujaf-417	92	25	sample	sample	NOUN
gujaf-417	92	26	consisted	consist	VERB
gujaf-417	92	27	of	of	ADP
gujaf-417	92	28	three	three	NUM
gujaf-417	92	29	(	(	PUNCT
gujaf-417	92	30	3	3	NUM
gujaf-417	92	31	)	)	PUNCT
gujaf-417	92	32	from	from	ADP
gujaf-417	92	33	each	each	DET
gujaf-417	92	34	state	state	NOUN
gujaf-417	92	35	.	.	PUNCT
gujaf-417	93	1	ninety	ninety	NUM
gujaf-417	93	2	(	(	PUNCT
gujaf-417	93	3	90	90	NUM
gujaf-417	93	4	)	)	PUNCT
gujaf-417	93	5	questionnaires	questionnaire	NOUN
gujaf-417	93	6	were	be	AUX
gujaf-417	93	7	distributed	distribute	VERB
gujaf-417	93	8	,	,	PUNCT
gujaf-417	93	9	of	of	ADP
gujaf-417	93	10	which	which	PRON
gujaf-417	93	11	seventy	seventy	NUM
gujaf-417	93	12	-	-	PUNCT
gujaf-417	93	13	eight	eight	NUM
gujaf-417	93	14	(	(	PUNCT
gujaf-417	93	15	78	78	NUM
gujaf-417	93	16	)	)	PUNCT
gujaf-417	93	17	were	be	AUX
gujaf-417	93	18	collected	collect	VERB
gujaf-417	93	19	,	,	PUNCT
gujaf-417	93	20	and	and	CCONJ
gujaf-417	93	21	the	the	DET
gujaf-417	93	22	data	datum	NOUN
gujaf-417	93	23	was	be	AUX
gujaf-417	93	24	analyzed	analyze	VERB
gujaf-417	93	25	using	use	VERB
gujaf-417	93	26	the	the	DET
gujaf-417	93	27	frequency	frequency	NOUN
gujaf-417	93	28	table	table	NOUN
gujaf-417	93	29	and	and	CCONJ
gujaf-417	93	30	the	the	DET
gujaf-417	93	31	one	one	NUM
gujaf-417	93	32	-	-	PUNCT
gujaf-417	93	33	sample	sample	NOUN
gujaf-417	93	34	t-test.the	t-test.the	PROPN
gujaf-417	93	35	findings	finding	NOUN
gujaf-417	93	36	of	of	ADP
gujaf-417	93	37	the	the	DET
gujaf-417	93	38	research	research	NOUN
gujaf-417	93	39	show	show	VERB
gujaf-417	93	40	that	that	SCONJ
gujaf-417	93	41	the	the	DET
gujaf-417	93	42	food	food	NOUN
gujaf-417	93	43	and	and	CCONJ
gujaf-417	93	44	baking	baking	NOUN
gujaf-417	93	45	companies	company	NOUN
gujaf-417	93	46	in	in	ADP
gujaf-417	93	47	the	the	DET
gujaf-417	93	48	three	three	NUM
gujaf-417	93	49	(	(	PUNCT
gujaf-417	93	50	3	3	NUM
gujaf-417	93	51	)	)	PUNCT
gujaf-417	93	52	states	state	NOUN
gujaf-417	93	53	utilized	utilize	VERB
gujaf-417	93	54	all	all	PRON
gujaf-417	93	55	of	of	ADP
gujaf-417	93	56	the	the	DET
gujaf-417	93	57	elements	element	NOUN
gujaf-417	93	58	of	of	ADP
gujaf-417	93	59	the	the	DET
gujaf-417	93	60	competitor	competitor	NOUN
gujaf-417	93	61	-	-	PUNCT
gujaf-417	93	62	focused	focus	VERB
gujaf-417	93	63	accounting	accounting	NOUN
gujaf-417	93	64	method	method	NOUN
gujaf-417	93	65	that	that	PRON
gujaf-417	93	66	were	be	AUX
gujaf-417	93	67	looked	look	VERB
gujaf-417	93	68	at	at	ADP
gujaf-417	93	69	,	,	PUNCT
gujaf-417	93	70	including	include	VERB
gujaf-417	93	71	competitor	competitor	NOUN
gujaf-417	93	72	position	position	NOUN
gujaf-417	93	73	monitoring	monitoring	NOUN
gujaf-417	93	74	,	,	PUNCT
gujaf-417	93	75	competitor	competitor	NOUN
gujaf-417	93	76	cost	cost	NOUN
gujaf-417	93	77	assessment	assessment	NOUN
gujaf-417	93	78	,	,	PUNCT
gujaf-417	93	79	and	and	CCONJ
gujaf-417	93	80	competitor	competitor	NOUN
gujaf-417	93	81	appraisal	appraisal	NOUN
gujaf-417	93	82	based	base	VERB
gujaf-417	93	83	on	on	ADP
gujaf-417	93	84	financial	financial	ADJ
gujaf-417	93	85	data.it	data.it	NOUN
gujaf-417	93	86	was	be	AUX
gujaf-417	93	87	consequently	consequently	ADV
gujaf-417	93	88	advised	advise	VERB
gujaf-417	93	89	that	that	SCONJ
gujaf-417	93	90	the	the	DET
gujaf-417	93	91	competition	competition	NOUN
gujaf-417	93	92	-	-	PUNCT
gujaf-417	93	93	oriented	orient	VERB
gujaf-417	93	94	accounting	accounting	NOUN
gujaf-417	93	95	approach	approach	NOUN
gujaf-417	93	96	should	should	AUX
gujaf-417	93	97	be	be	AUX
gujaf-417	93	98	more	more	ADV
gujaf-417	93	99	explicitly	explicitly	ADV
gujaf-417	93	100	adopted	adopt	VERB
gujaf-417	93	101	in	in	ADP
gujaf-417	93	102	food	food	NOUN
gujaf-417	93	103	and	and	CCONJ
gujaf-417	93	104	baking	baking	NOUN
gujaf-417	93	105	firms	firm	NOUN
gujaf-417	93	106	in	in	ADP
gujaf-417	93	107	the	the	DET
gujaf-417	93	108	states	state	NOUN
gujaf-417	93	109	.	.	PUNCT
gujaf-417	94	1	last	last	ADJ
gujaf-417	94	2	but	but	CCONJ
gujaf-417	94	3	not	not	PART
gujaf-417	94	4	least	least	ADJ
gujaf-417	94	5	,	,	PUNCT
gujaf-417	94	6	they	they	PRON
gujaf-417	94	7	ought	ought	AUX
gujaf-417	94	8	to	to	PART
gujaf-417	94	9	implement	implement	VERB
gujaf-417	94	10	a	a	DET
gujaf-417	94	11	thorough	thorough	ADJ
gujaf-417	94	12	accounting	accounting	NOUN
gujaf-417	94	13	system	system	NOUN
gujaf-417	94	14	by	by	ADP
gujaf-417	94	15	making	make	VERB
gujaf-417	94	16	sure	sure	ADJ
gujaf-417	94	17	that	that	SCONJ
gujaf-417	94	18	financial	financial	ADJ
gujaf-417	94	19	statement	statement	NOUN
gujaf-417	94	20	creation	creation	NOUN
gujaf-417	94	21	and	and	CCONJ
gujaf-417	94	22	record	record	NOUN
gujaf-417	94	23	keeping	keeping	NOUN
gujaf-417	94	24	receive	receive	VERB
gujaf-417	94	25	the	the	DET
gujaf-417	94	26	highest	high	ADJ
gujaf-417	94	27	attention	attention	NOUN
gujaf-417	94	28	,	,	PUNCT
gujaf-417	94	29	since	since	SCONJ
gujaf-417	94	30	they	they	PRON
gujaf-417	94	31	have	have	AUX
gujaf-417	94	32	received	receive	VERB
gujaf-417	94	33	less	less	ADJ
gujaf-417	94	34	attention	attention	NOUN
gujaf-417	94	35	.	.	PUNCT
gujaf-417	95	1	a	a	DET
gujaf-417	95	2	study	study	NOUN
gujaf-417	95	3	on	on	ADP
gujaf-417	95	4	the	the	DET
gujaf-417	95	5	corporate	corporate	ADJ
gujaf-417	95	6	profitability	profitability	NOUN
gujaf-417	95	7	and	and	CCONJ
gujaf-417	95	8	competitors	competitor	NOUN
gujaf-417	95	9	'	'	PART
gujaf-417	95	10	accounting	accounting	NOUN
gujaf-417	95	11	of	of	ADP
gujaf-417	95	12	nigerian	nigerian	ADJ
gujaf-417	95	13	manufacturing	manufacturing	NOUN
gujaf-417	95	14	companies	company	NOUN
gujaf-417	95	15	was	be	AUX
gujaf-417	95	16	conducted	conduct	VERB
gujaf-417	95	17	by	by	ADP
gujaf-417	95	18	akenbor	akenbor	NOUN
gujaf-417	95	19	and	and	CCONJ
gujaf-417	95	20	okoye	okoye	PROPN
gujaf-417	95	21	(	(	PUNCT
gujaf-417	95	22	2011	2011	NUM
gujaf-417	95	23	)	)	PUNCT
gujaf-417	95	24	.	.	PUNCT
gujaf-417	96	1	a	a	DET
gujaf-417	96	2	total	total	NOUN
gujaf-417	96	3	of	of	ADP
gujaf-417	96	4	100	100	NUM
gujaf-417	96	5	(	(	PUNCT
gujaf-417	96	6	one	one	NUM
gujaf-417	96	7	hundred	hundred	NUM
gujaf-417	96	8	)	)	PUNCT
gujaf-417	96	9	manufacturing	manufacturing	NOUN
gujaf-417	96	10	companies	company	NOUN
gujaf-417	96	11	included	include	VERB
gujaf-417	96	12	in	in	ADP
gujaf-417	96	13	the	the	DET
gujaf-417	96	14	2009	2009	NUM
gujaf-417	96	15	nigerian	nigerian	ADJ
gujaf-417	96	16	stock	stock	NOUN
gujaf-417	96	17	exchange	exchange	PROPN
gujaf-417	96	18	fact	fact	NOUN
gujaf-417	96	19	book	book	NOUN
gujaf-417	96	20	made	make	VERB
gujaf-417	96	21	up	up	ADP
gujaf-417	96	22	the	the	DET
gujaf-417	96	23	study	study	NOUN
gujaf-417	96	24	's	's	PART
gujaf-417	96	25	population	population	NOUN
gujaf-417	96	26	.	.	PUNCT
gujaf-417	97	1	the	the	DET
gujaf-417	97	2	central	central	ADJ
gujaf-417	97	3	bank	bank	PROPN
gujaf-417	97	4	of	of	ADP
gujaf-417	97	5	nigeria	nigeria	PROPN
gujaf-417	97	6	(	(	PUNCT
gujaf-417	97	7	cbn	cbn	PROPN
gujaf-417	97	8	)	)	PUNCT
gujaf-417	97	9	statistical	statistical	ADJ
gujaf-417	97	10	bulletin	bulletin	NOUN
gujaf-417	97	11	for	for	ADP
gujaf-417	97	12	fifteen	fifteen	NUM
gujaf-417	97	13	years	year	NOUN
gujaf-417	97	14	(	(	PUNCT
gujaf-417	97	15	i.e.	i.e.	X
gujaf-417	97	16	,	,	PUNCT
gujaf-417	97	17	1994	1994	NUM
gujaf-417	97	18	-	-	SYM
gujaf-417	97	19	2008	2008	NUM
gujaf-417	97	20	)	)	PUNCT
gujaf-417	97	21	and	and	CCONJ
gujaf-417	97	22	company	company	NOUN
gujaf-417	97	23	annual	annual	ADJ
gujaf-417	97	24	reports	report	NOUN
gujaf-417	97	25	from	from	ADP
gujaf-417	97	26	a	a	DET
gujaf-417	97	27	variety	variety	NOUN
gujaf-417	97	28	of	of	ADP
gujaf-417	97	29	years	year	NOUN
gujaf-417	97	30	were	be	AUX
gujaf-417	97	31	the	the	DET
gujaf-417	97	32	sources	source	NOUN
gujaf-417	97	33	of	of	ADP
gujaf-417	97	34	secondary	secondary	ADJ
gujaf-417	97	35	data	datum	NOUN
gujaf-417	97	36	.	.	PUNCT
gujaf-417	98	1	to	to	PART
gujaf-417	98	2	analyze	analyze	VERB
gujaf-417	98	3	the	the	DET
gujaf-417	98	4	collected	collect	VERB
gujaf-417	98	5	data	datum	NOUN
gujaf-417	98	6	,	,	PUNCT
gujaf-417	98	7	multiple	multiple	ADJ
gujaf-417	98	8	regression	regression	NOUN
gujaf-417	98	9	analysis	analysis	NOUN
gujaf-417	98	10	was	be	AUX
gujaf-417	98	11	employed	employ	VERB
gujaf-417	98	12	.	.	PUNCT
gujaf-417	99	1	the	the	DET
gujaf-417	99	2	study	study	NOUN
gujaf-417	99	3	found	find	VERB
gujaf-417	99	4	that	that	SCONJ
gujaf-417	99	5	a	a	DET
gujaf-417	99	6	manufacturing	manufacture	VERB
gujaf-417	99	7	firm	firm	NOUN
gujaf-417	99	8	's	's	PART
gujaf-417	99	9	profitability	profitability	NOUN
gujaf-417	99	10	is	be	AUX
gujaf-417	99	11	significantly	significantly	ADV
gujaf-417	99	12	improved	improve	VERB
gujaf-417	99	13	by	by	ADP
gujaf-417	99	14	competitor	competitor	NOUN
gujaf-417	99	15	accounting	accounting	NOUN
gujaf-417	99	16	.	.	PUNCT
gujaf-417	100	1	phornlaphatrachakorn	phornlaphatrachakorn	ADJ
gujaf-417	100	2	(	(	PUNCT
gujaf-417	100	3	2019	2019	NUM
gujaf-417	100	4	)	)	PUNCT
gujaf-417	100	5	conducted	conduct	VERB
gujaf-417	100	6	a	a	DET
gujaf-417	100	7	study	study	NOUN
gujaf-417	100	8	on	on	ADP
gujaf-417	100	9	the	the	DET
gujaf-417	100	10	marketing	marketing	NOUN
gujaf-417	100	11	and	and	CCONJ
gujaf-417	100	12	accounting	accounting	NOUN
gujaf-417	100	13	practices	practice	NOUN
gujaf-417	100	14	of	of	ADP
gujaf-417	100	15	rival	rival	ADJ
gujaf-417	100	16	companies	company	NOUN
gujaf-417	100	17	in	in	ADP
gujaf-417	100	18	thailand	thailand	PROPN
gujaf-417	100	19	that	that	PRON
gujaf-417	100	20	deal	deal	VERB
gujaf-417	100	21	with	with	ADP
gujaf-417	100	22	electronics	electronic	NOUN
gujaf-417	100	23	and	and	CCONJ
gujaf-417	100	24	electrical	electrical	ADJ
gujaf-417	100	25	appliances	appliance	NOUN
gujaf-417	100	26	.	.	PUNCT
gujaf-417	101	1	the	the	DET
gujaf-417	101	2	study	study	NOUN
gujaf-417	101	3	used	use	VERB
gujaf-417	101	4	a	a	DET
gujaf-417	101	5	structured	structured	ADJ
gujaf-417	101	6	questionnaire	questionnaire	NOUN
gujaf-417	101	7	and	and	CCONJ
gujaf-417	101	8	a	a	DET
gujaf-417	101	9	sample	sample	NOUN
gujaf-417	101	10	size	size	NOUN
gujaf-417	101	11	of	of	ADP
gujaf-417	101	12	175	175	NUM
gujaf-417	101	13	electronics	electronic	NOUN
gujaf-417	101	14	and	and	CCONJ
gujaf-417	101	15	electrical	electrical	ADJ
gujaf-417	101	16	appliance	appliance	NOUN
gujaf-417	101	17	companies	company	NOUN
gujaf-417	101	18	in	in	ADP
gujaf-417	101	19	thailand	thailand	PROPN
gujaf-417	101	20	.	.	PUNCT
gujaf-417	102	1	the	the	DET
gujaf-417	102	2	study	study	NOUN
gujaf-417	102	3	hypotheses	hypothesis	NOUN
gujaf-417	102	4	were	be	AUX
gujaf-417	102	5	tested	test	VERB
gujaf-417	102	6	using	use	VERB
gujaf-417	102	7	multiple	multiple	ADJ
gujaf-417	102	8	regression	regression	NOUN
gujaf-417	102	9	analysis	analysis	NOUN
gujaf-417	102	10	and	and	CCONJ
gujaf-417	102	11	correlation	correlation	NOUN
gujaf-417	102	12	analysis	analysis	NOUN
gujaf-417	102	13	.	.	PUNCT
gujaf-417	103	1	the	the	DET
gujaf-417	103	2	study	study	NOUN
gujaf-417	103	3	found	find	VERB
gujaf-417	103	4	that	that	SCONJ
gujaf-417	103	5	competitor	competitor	NOUN
gujaf-417	103	6	financial	financial	ADJ
gujaf-417	103	7	statement	statement	NOUN
gujaf-417	103	8	performance	performance	NOUN
gujaf-417	103	9	appraisal	appraisal	NOUN
gujaf-417	103	10	has	have	VERB
gujaf-417	103	11	significant	significant	ADJ
gujaf-417	103	12	influence	influence	NOUN
gujaf-417	103	13	on	on	ADP
gujaf-417	103	14	marketing	marketing	NOUN
gujaf-417	103	15	capabilities	capability	NOUN
gujaf-417	103	16	and	and	CCONJ
gujaf-417	103	17	financial	financial	ADJ
gujaf-417	103	18	performance	performance	NOUN
gujaf-417	103	19	.	.	PUNCT
gujaf-417	104	1	egbuhuzor	egbuhuzor	PROPN
gujaf-417	104	2	et	et	PROPN
gujaf-417	104	3	al	al	PROPN
gujaf-417	104	4	.	.	PROPN
gujaf-417	105	1	(	(	PUNCT
gujaf-417	105	2	2021	2021	NUM
gujaf-417	105	3	)	)	PUNCT
gujaf-417	105	4	examined	examine	VERB
gujaf-417	105	5	the	the	DET
gujaf-417	105	6	profitability	profitability	NOUN
gujaf-417	105	7	and	and	CCONJ
gujaf-417	105	8	competition	competition	NOUN
gujaf-417	105	9	accounting	accounting	NOUN
gujaf-417	105	10	of	of	ADP
gujaf-417	105	11	nigerian	nigerian	ADJ
gujaf-417	105	12	listed	list	VERB
gujaf-417	105	13	financial	financial	ADJ
gujaf-417	105	14	companies	company	NOUN
gujaf-417	105	15	.	.	PUNCT
gujaf-417	106	1	utilizing	utilize	VERB
gujaf-417	106	2	net	net	ADJ
gujaf-417	106	3	profit	profit	NOUN
gujaf-417	106	4	margin	margin	NOUN
gujaf-417	106	5	as	as	ADP
gujaf-417	106	6	a	a	DET
gujaf-417	106	7	measure	measure	NOUN
gujaf-417	106	8	of	of	ADP
gujaf-417	106	9	profitability	profitability	NOUN
gujaf-417	106	10	and	and	CCONJ
gujaf-417	106	11	competitors	competitor	NOUN
gujaf-417	106	12	'	'	PART
gujaf-417	106	13	financial	financial	ADJ
gujaf-417	106	14	statement	statement	NOUN
gujaf-417	106	15	performance	performance	NOUN
gujaf-417	106	16	evaluation	evaluation	NOUN
gujaf-417	106	17	as	as	ADP
gujaf-417	106	18	one	one	NUM
gujaf-417	106	19	of	of	ADP
gujaf-417	106	20	the	the	DET
gujaf-417	106	21	competition	competition	NOUN
gujaf-417	106	22	accounting	accounting	NOUN
gujaf-417	106	23	aspects	aspect	NOUN
gujaf-417	106	24	.	.	PUNCT
gujaf-417	107	1	to	to	PART
gujaf-417	107	2	represent	represent	VERB
gujaf-417	107	3	the	the	DET
gujaf-417	107	4	sample	sample	NOUN
gujaf-417	107	5	,	,	PUNCT
gujaf-417	107	6	40	40	NUM
gujaf-417	107	7	financial	financial	ADJ
gujaf-417	107	8	institutions	institution	NOUN
gujaf-417	107	9	were	be	AUX
gujaf-417	107	10	selected	select	VERB
gujaf-417	107	11	from	from	ADP
gujaf-417	107	12	a	a	DET
gujaf-417	107	13	total	total	NOUN
gujaf-417	107	14	of	of	ADP
gujaf-417	107	15	53	53	NUM
gujaf-417	107	16	.	.	PUNCT
gujaf-417	108	1	the	the	DET
gujaf-417	108	2	gusau	gusau	ADJ
gujaf-417	108	3	journal	journal	NOUN
gujaf-417	108	4	of	of	ADP
gujaf-417	108	5	accounting	accounting	NOUN
gujaf-417	108	6	and	and	CCONJ
gujaf-417	108	7	finance	finance	NOUN
gujaf-417	108	8	,	,	PUNCT
gujaf-417	108	9	vol.6	vol.6	PROPN
gujaf-417	108	10	,	,	PUNCT
gujaf-417	108	11	issue	issue	NOUN
gujaf-417	108	12	2	2	NUM
gujaf-417	108	13	,	,	PUNCT
gujaf-417	108	14	april	april	PROPN
gujaf-417	108	15	,	,	PUNCT
gujaf-417	108	16	2025	2025	NUM
gujaf-417	108	17	83	83	NUM
gujaf-417	108	18	financial	financial	ADJ
gujaf-417	108	19	accounts	account	NOUN
gujaf-417	108	20	of	of	ADP
gujaf-417	108	21	the	the	DET
gujaf-417	108	22	several	several	ADJ
gujaf-417	108	23	financial	financial	ADJ
gujaf-417	108	24	institutions	institution	NOUN
gujaf-417	108	25	provided	provide	VERB
gujaf-417	108	26	the	the	DET
gujaf-417	108	27	data	datum	NOUN
gujaf-417	108	28	,	,	PUNCT
gujaf-417	108	29	and	and	CCONJ
gujaf-417	108	30	multiple	multiple	ADJ
gujaf-417	108	31	regression	regression	NOUN
gujaf-417	108	32	analysis	analysis	NOUN
gujaf-417	108	33	was	be	AUX
gujaf-417	108	34	used	use	VERB
gujaf-417	108	35	for	for	ADP
gujaf-417	108	36	the	the	DET
gujaf-417	108	37	analyses	analysis	NOUN
gujaf-417	108	38	.	.	PUNCT
gujaf-417	109	1	the	the	DET
gujaf-417	109	2	findings	finding	NOUN
gujaf-417	109	3	showed	show	VERB
gujaf-417	109	4	a	a	DET
gujaf-417	109	5	negligible	negligible	ADJ
gujaf-417	109	6	correlation	correlation	NOUN
gujaf-417	109	7	between	between	ADP
gujaf-417	109	8	net	net	ADJ
gujaf-417	109	9	profit	profit	NOUN
gujaf-417	109	10	margin	margin	NOUN
gujaf-417	109	11	and	and	CCONJ
gujaf-417	109	12	rival	rival	ADJ
gujaf-417	109	13	financial	financial	ADJ
gujaf-417	109	14	statement	statement	NOUN
gujaf-417	109	15	performance	performance	NOUN
gujaf-417	109	16	evaluation	evaluation	NOUN
gujaf-417	109	17	.	.	PUNCT
gujaf-417	110	1	using	use	VERB
gujaf-417	110	2	data	datum	NOUN
gujaf-417	110	3	from	from	ADP
gujaf-417	110	4	thailand	thailand	PROPN
gujaf-417	110	5	auto	auto	NOUN
gujaf-417	110	6	parts	part	NOUN
gujaf-417	110	7	manufacturers	manufacturer	NOUN
gujaf-417	110	8	,	,	PUNCT
gujaf-417	110	9	thapayom	thapayom	PROPN
gujaf-417	110	10	(	(	PUNCT
gujaf-417	110	11	2019	2019	NUM
gujaf-417	110	12	)	)	PUNCT
gujaf-417	110	13	investigated	investigate	VERB
gujaf-417	110	14	competition	competition	NOUN
gujaf-417	110	15	and	and	CCONJ
gujaf-417	110	16	customer	customer	NOUN
gujaf-417	110	17	accounting	account	VERB
gujaf-417	110	18	as	as	ADP
gujaf-417	110	19	a	a	DET
gujaf-417	110	20	strategic	strategic	ADJ
gujaf-417	110	21	technique	technique	NOUN
gujaf-417	110	22	for	for	ADP
gujaf-417	110	23	achieving	achieve	VERB
gujaf-417	110	24	objectives	objective	NOUN
gujaf-417	110	25	.	.	PUNCT
gujaf-417	111	1	six	six	NUM
gujaf-417	111	2	hundred	hundred	NUM
gujaf-417	111	3	and	and	CCONJ
gujaf-417	111	4	eighteen	eighteen	NUM
gujaf-417	111	5	(	(	PUNCT
gujaf-417	111	6	618	618	NUM
gujaf-417	111	7	)	)	PUNCT
gujaf-417	111	8	questionnaires	questionnaire	NOUN
gujaf-417	111	9	were	be	AUX
gujaf-417	111	10	administered	administer	VERB
gujaf-417	111	11	to	to	ADP
gujaf-417	111	12	the	the	DET
gujaf-417	111	13	respondents	respondent	NOUN
gujaf-417	111	14	by	by	ADP
gujaf-417	111	15	mail	mail	NOUN
gujaf-417	111	16	,	,	PUNCT
gujaf-417	111	17	out	out	ADP
gujaf-417	111	18	of	of	ADP
gujaf-417	111	19	which	which	PRON
gujaf-417	111	20	one	one	NUM
gujaf-417	111	21	hundred	hundred	NUM
gujaf-417	111	22	and	and	CCONJ
gujaf-417	111	23	thirty	thirty	NUM
gujaf-417	111	24	-	-	PUNCT
gujaf-417	111	25	six	six	NUM
gujaf-417	111	26	(	(	PUNCT
gujaf-417	111	27	136	136	NUM
gujaf-417	111	28	)	)	PUNCT
gujaf-417	111	29	valid	valid	ADJ
gujaf-417	111	30	responses	response	NOUN
gujaf-417	111	31	were	be	AUX
gujaf-417	111	32	received	receive	VERB
gujaf-417	111	33	.	.	PUNCT
gujaf-417	112	1	multiple	multiple	ADJ
gujaf-417	112	2	regression	regression	NOUN
gujaf-417	112	3	analysis	analysis	NOUN
gujaf-417	112	4	was	be	AUX
gujaf-417	112	5	adopted	adopt	VERB
gujaf-417	112	6	for	for	ADP
gujaf-417	112	7	the	the	DET
gujaf-417	112	8	analyzing	analyze	VERB
gujaf-417	112	9	data	datum	NOUN
gujaf-417	112	10	obtained	obtain	VERB
gujaf-417	112	11	,	,	PUNCT
gujaf-417	112	12	and	and	CCONJ
gujaf-417	112	13	the	the	DET
gujaf-417	112	14	findings	finding	NOUN
gujaf-417	112	15	indicated	indicate	VERB
gujaf-417	112	16	that	that	SCONJ
gujaf-417	112	17	competitive	competitive	ADJ
gujaf-417	112	18	advantage	advantage	NOUN
gujaf-417	112	19	is	be	AUX
gujaf-417	112	20	significantly	significantly	ADV
gujaf-417	112	21	enhanced	enhance	VERB
gujaf-417	112	22	by	by	ADP
gujaf-417	112	23	competitive	competitive	ADJ
gujaf-417	112	24	position	position	NOUN
gujaf-417	112	25	monitoring	monitoring	NOUN
gujaf-417	112	26	and	and	CCONJ
gujaf-417	112	27	competitive	competitive	ADJ
gujaf-417	112	28	performance	performance	NOUN
gujaf-417	112	29	evaluation	evaluation	NOUN
gujaf-417	112	30	.	.	PUNCT
gujaf-417	112	31	.	.	PUNCT
gujaf-417	113	1	in	in	ADP
gujaf-417	113	2	an	an	DET
gujaf-417	113	3	attempt	attempt	NOUN
gujaf-417	113	4	to	to	PART
gujaf-417	113	5	ascertain	ascertain	VERB
gujaf-417	113	6	the	the	DET
gujaf-417	113	7	relevance	relevance	NOUN
gujaf-417	113	8	of	of	ADP
gujaf-417	113	9	competitor	competitor	NOUN
gujaf-417	113	10	accounting	accounting	NOUN
gujaf-417	113	11	,	,	PUNCT
gujaf-417	113	12	okoye	okoye	PROPN
gujaf-417	113	13	et	et	PROPN
gujaf-417	113	14	al	al	PROPN
gujaf-417	113	15	.	.	PROPN
gujaf-417	114	1	(	(	PUNCT
gujaf-417	114	2	2015	2015	NUM
gujaf-417	114	3	)	)	PUNCT
gujaf-417	114	4	evaluated	evaluate	VERB
gujaf-417	114	5	the	the	DET
gujaf-417	114	6	financial	financial	ADJ
gujaf-417	114	7	performance	performance	NOUN
gujaf-417	114	8	and	and	CCONJ
gujaf-417	114	9	competitor	competitor	NOUN
gujaf-417	114	10	-	-	PUNCT
gujaf-417	114	11	focused	focus	VERB
gujaf-417	114	12	accounting	accounting	NOUN
gujaf-417	114	13	(	(	PUNCT
gujaf-417	114	14	cfa	cfa	NOUN
gujaf-417	114	15	)	)	PUNCT
gujaf-417	114	16	of	of	ADP
gujaf-417	114	17	a	a	DET
gujaf-417	114	18	few	few	ADJ
gujaf-417	114	19	manufacturing	manufacturing	NOUN
gujaf-417	114	20	companies	company	NOUN
gujaf-417	114	21	listed	list	VERB
gujaf-417	114	22	on	on	ADP
gujaf-417	114	23	the	the	DET
gujaf-417	114	24	nigerian	nigerian	ADJ
gujaf-417	114	25	exchange	exchange	NOUN
gujaf-417	114	26	group	group	NOUN
gujaf-417	114	27	.	.	PUNCT
gujaf-417	115	1	two	two	NUM
gujaf-417	115	2	hundred	hundred	NUM
gujaf-417	115	3	and	and	CCONJ
gujaf-417	115	4	twentyfour	twentyfour	NOUN
gujaf-417	115	5	(	(	PUNCT
gujaf-417	115	6	224	224	NUM
gujaf-417	115	7	)	)	PUNCT
gujaf-417	115	8	respondents	respondent	NOUN
gujaf-417	115	9	were	be	AUX
gujaf-417	115	10	selected	select	VERB
gujaf-417	115	11	from	from	ADP
gujaf-417	115	12	the	the	DET
gujaf-417	115	13	56	56	NUM
gujaf-417	115	14	manufacturing	manufacturing	NOUN
gujaf-417	115	15	enterprises	enterprise	NOUN
gujaf-417	115	16	that	that	PRON
gujaf-417	115	17	made	make	VERB
gujaf-417	115	18	up	up	ADP
gujaf-417	115	19	the	the	DET
gujaf-417	115	20	study	study	NOUN
gujaf-417	115	21	's	's	PART
gujaf-417	115	22	population	population	NOUN
gujaf-417	115	23	.	.	PUNCT
gujaf-417	116	1	the	the	DET
gujaf-417	116	2	questionnaire	questionnaire	NOUN
gujaf-417	116	3	served	serve	VERB
gujaf-417	116	4	as	as	ADP
gujaf-417	116	5	the	the	DET
gujaf-417	116	6	main	main	ADJ
gujaf-417	116	7	tool	tool	NOUN
gujaf-417	116	8	for	for	ADP
gujaf-417	116	9	gathering	gather	VERB
gujaf-417	116	10	data	datum	NOUN
gujaf-417	116	11	,	,	PUNCT
gujaf-417	116	12	and	and	CCONJ
gujaf-417	116	13	the	the	DET
gujaf-417	116	14	annual	annual	ADJ
gujaf-417	116	15	reports	report	NOUN
gujaf-417	116	16	of	of	ADP
gujaf-417	116	17	the	the	DET
gujaf-417	116	18	companies	company	NOUN
gujaf-417	116	19	being	be	AUX
gujaf-417	116	20	studied	study	VERB
gujaf-417	116	21	served	serve	VERB
gujaf-417	116	22	as	as	ADP
gujaf-417	116	23	the	the	DET
gujaf-417	116	24	secondary	secondary	ADJ
gujaf-417	116	25	tool	tool	NOUN
gujaf-417	116	26	.	.	PUNCT
gujaf-417	117	1	the	the	DET
gujaf-417	117	2	study	study	NOUN
gujaf-417	117	3	's	's	PART
gujaf-417	117	4	findings	finding	NOUN
gujaf-417	117	5	showed	show	VERB
gujaf-417	117	6	a	a	DET
gujaf-417	117	7	strong	strong	ADJ
gujaf-417	117	8	positive	positive	ADJ
gujaf-417	117	9	correlation	correlation	NOUN
gujaf-417	117	10	between	between	ADP
gujaf-417	117	11	financial	financial	ADJ
gujaf-417	117	12	performance	performance	NOUN
gujaf-417	117	13	and	and	CCONJ
gujaf-417	117	14	the	the	DET
gujaf-417	117	15	evaluation	evaluation	NOUN
gujaf-417	117	16	of	of	ADP
gujaf-417	117	17	competitors	competitor	NOUN
gujaf-417	117	18	'	'	PART
gujaf-417	117	19	financial	financial	ADJ
gujaf-417	117	20	statements	statement	NOUN
gujaf-417	117	21	.	.	PUNCT
gujaf-417	118	1	3.0	3.0	NUM
gujaf-417	118	2	methodology	methodology	NOUN
gujaf-417	118	3	using	use	VERB
gujaf-417	118	4	an	an	DET
gujaf-417	118	5	ex	ex	NOUN
gujaf-417	118	6	-	-	ADJ
gujaf-417	118	7	post	post	ADJ
gujaf-417	118	8	facto	facto	X
gujaf-417	118	9	research	research	NOUN
gujaf-417	118	10	design	design	NOUN
gujaf-417	118	11	,	,	PUNCT
gujaf-417	118	12	this	this	DET
gujaf-417	118	13	study	study	NOUN
gujaf-417	118	14	collected	collect	VERB
gujaf-417	118	15	data	datum	NOUN
gujaf-417	118	16	from	from	ADP
gujaf-417	118	17	the	the	DET
gujaf-417	118	18	financial	financial	ADJ
gujaf-417	118	19	statements	statement	NOUN
gujaf-417	118	20	of	of	ADP
gujaf-417	118	21	sixty	sixty	NUM
gujaf-417	118	22	(	(	PUNCT
gujaf-417	118	23	60	60	NUM
gujaf-417	118	24	)	)	PUNCT
gujaf-417	118	25	manufacturing	manufacturing	NOUN
gujaf-417	118	26	companies	company	NOUN
gujaf-417	118	27	,	,	PUNCT
gujaf-417	118	28	which	which	PRON
gujaf-417	118	29	make	make	VERB
gujaf-417	118	30	up	up	ADP
gujaf-417	118	31	the	the	DET
gujaf-417	118	32	sample	sample	NOUN
gujaf-417	118	33	size	size	NOUN
gujaf-417	118	34	,	,	PUNCT
gujaf-417	118	35	out	out	ADP
gujaf-417	118	36	of	of	ADP
gujaf-417	118	37	a	a	DET
gujaf-417	118	38	potential	potential	ADJ
gujaf-417	118	39	sixty	sixty	NUM
gujaf-417	118	40	-	-	PUNCT
gujaf-417	118	41	nine	nine	NUM
gujaf-417	118	42	(	(	PUNCT
gujaf-417	118	43	69	69	NUM
gujaf-417	118	44	)	)	PUNCT
gujaf-417	118	45	quoted	quote	VERB
gujaf-417	118	46	in	in	ADP
gujaf-417	118	47	the	the	DET
gujaf-417	118	48	nigerian	nigerian	ADJ
gujaf-417	118	49	exchange	exchange	NOUN
gujaf-417	118	50	group	group	NOUN
gujaf-417	118	51	(	(	PUNCT
gujaf-417	118	52	ngx	ngx	PROPN
gujaf-417	118	53	)	)	PUNCT
gujaf-417	118	54	,	,	PUNCT
gujaf-417	118	55	which	which	PRON
gujaf-417	118	56	will	will	AUX
gujaf-417	118	57	represent	represent	VERB
gujaf-417	118	58	the	the	DET
gujaf-417	118	59	study	study	NOUN
gujaf-417	118	60	's	's	PART
gujaf-417	118	61	population	population	NOUN
gujaf-417	118	62	from	from	ADP
gujaf-417	118	63	2014	2014	NUM
gujaf-417	118	64	to	to	ADP
gujaf-417	118	65	2023	2023	NUM
gujaf-417	118	66	.	.	PUNCT
gujaf-417	119	1	using	use	VERB
gujaf-417	119	2	the	the	DET
gujaf-417	119	3	purposive	purposive	ADJ
gujaf-417	119	4	sampling	sample	VERB
gujaf-417	119	5	technique	technique	NOUN
gujaf-417	119	6	,	,	PUNCT
gujaf-417	119	7	the	the	DET
gujaf-417	119	8	sample	sample	NOUN
gujaf-417	119	9	size	size	NOUN
gujaf-417	119	10	was	be	AUX
gujaf-417	119	11	chosen	choose	VERB
gujaf-417	119	12	.	.	PUNCT
gujaf-417	120	1	the	the	DET
gujaf-417	120	2	selection	selection	NOUN
gujaf-417	120	3	of	of	ADP
gujaf-417	120	4	the	the	DET
gujaf-417	120	5	sixty	sixty	PROPN
gujaf-417	120	6	(	(	PUNCT
gujaf-417	120	7	60	60	NUM
gujaf-417	120	8	)	)	PUNCT
gujaf-417	120	9	businesses	business	NOUN
gujaf-417	120	10	was	be	AUX
gujaf-417	120	11	predicated	predicate	VERB
gujaf-417	120	12	on	on	ADP
gujaf-417	120	13	the	the	DET
gujaf-417	120	14	availability	availability	NOUN
gujaf-417	120	15	of	of	ADP
gujaf-417	120	16	the	the	DET
gujaf-417	120	17	necessary	necessary	ADJ
gujaf-417	120	18	data	datum	NOUN
gujaf-417	120	19	for	for	ADP
gujaf-417	120	20	the	the	DET
gujaf-417	120	21	covered	cover	VERB
gujaf-417	120	22	time	time	NOUN
gujaf-417	120	23	frame	frame	NOUN
gujaf-417	120	24	.	.	PUNCT
gujaf-417	121	1	1.0	1.0	NUM
gujaf-417	121	2	tests	test	NOUN
gujaf-417	121	3	for	for	ADP
gujaf-417	121	4	normality	normality	NOUN
gujaf-417	121	5	assumption	assumption	NOUN
gujaf-417	121	6	of	of	ADP
gujaf-417	121	7	the	the	DET
gujaf-417	121	8	data	data	NOUN
gujaf-417	121	9	normality	normality	NOUN
gujaf-417	121	10	of	of	ADP
gujaf-417	121	11	errors	error	NOUN
gujaf-417	121	12	assumptioncompetitor	assumptioncompetitor	VERB
gujaf-417	121	13	financial	financial	ADJ
gujaf-417	121	14	statementperformance	statementperformance	NOUN
gujaf-417	121	15	appraisal(cfspa	appraisal(cfspa	PROPN
gujaf-417	121	16	)	)	PUNCT
gujaf-417	121	17	versus	versus	ADP
gujaf-417	121	18	net	net	ADJ
gujaf-417	121	19	profit	profit	NOUN
gujaf-417	121	20	before	before	ADP
gujaf-417	121	21	tax	tax	NOUN
gujaf-417	121	22	(	(	PUNCT
gujaf-417	121	23	npbt	npbt	PROPN
gujaf-417	121	24	)	)	PUNCT
gujaf-417	121	25	.	.	PUNCT
gujaf-417	122	1	the	the	DET
gujaf-417	122	2	residuals	residual	NOUN
gujaf-417	122	3	from	from	ADP
gujaf-417	122	4	the	the	DET
gujaf-417	122	5	data	datum	NOUN
gujaf-417	122	6	must	must	AUX
gujaf-417	122	7	be	be	AUX
gujaf-417	122	8	regularly	regularly	ADV
gujaf-417	122	9	distributed	distribute	VERB
gujaf-417	122	10	in	in	ADP
gujaf-417	122	11	order	order	NOUN
gujaf-417	122	12	to	to	PART
gujaf-417	122	13	meet	meet	VERB
gujaf-417	122	14	this	this	DET
gujaf-417	122	15	condition	condition	NOUN
gujaf-417	122	16	.	.	PUNCT
gujaf-417	123	1	a	a	DET
gujaf-417	123	2	particular	particular	ADJ
gujaf-417	123	3	hypothesis	hypothesis	NOUN
gujaf-417	123	4	can	can	AUX
gujaf-417	123	5	be	be	AUX
gujaf-417	123	6	tested	test	VERB
gujaf-417	123	7	when	when	SCONJ
gujaf-417	123	8	the	the	DET
gujaf-417	123	9	residuals	residual	NOUN
gujaf-417	123	10	are	be	AUX
gujaf-417	123	11	regularly	regularly	ADV
gujaf-417	123	12	distributed	distribute	VERB
gujaf-417	123	13	.	.	PUNCT
gujaf-417	124	1	here	here	ADV
gujaf-417	124	2	,	,	PUNCT
gujaf-417	124	3	we	we	PRON
gujaf-417	124	4	used	use	VERB
gujaf-417	124	5	the	the	DET
gujaf-417	124	6	anderson	anderson	PROPN
gujaf-417	124	7	-	-	PUNCT
gujaf-417	124	8	darling	darling	NOUN
gujaf-417	124	9	statistic	statistic	NOUN
gujaf-417	124	10	to	to	PART
gujaf-417	124	11	compare	compare	VERB
gujaf-417	124	12	each	each	DET
gujaf-417	124	13	dependent	dependent	ADJ
gujaf-417	124	14	variable	variable	NOUN
gujaf-417	124	15	with	with	ADP
gujaf-417	124	16	the	the	DET
gujaf-417	124	17	independent	independent	ADJ
gujaf-417	124	18	variable	variable	NOUN
gujaf-417	124	19	in	in	ADP
gujaf-417	124	20	order	order	NOUN
gujaf-417	124	21	to	to	PART
gujaf-417	124	22	test	test	VERB
gujaf-417	124	23	the	the	DET
gujaf-417	124	24	normalcy	normalcy	NOUN
gujaf-417	124	25	assumption.we	assumption.we	PRON
gujaf-417	124	26	used	use	VERB
gujaf-417	124	27	the	the	DET
gujaf-417	124	28	anderson	anderson	PROPN
gujaf-417	124	29	-	-	PUNCT
gujaf-417	124	30	darling	darling	NOUN
gujaf-417	124	31	test	test	NOUN
gujaf-417	124	32	for	for	ADP
gujaf-417	124	33	normalcy	normalcy	NOUN
gujaf-417	124	34	to	to	PART
gujaf-417	124	35	check	check	VERB
gujaf-417	124	36	for	for	ADP
gujaf-417	124	37	mistakes	mistake	NOUN
gujaf-417	124	38	that	that	PRON
gujaf-417	124	39	were	be	AUX
gujaf-417	124	40	distributed	distribute	VERB
gujaf-417	124	41	normally	normally	ADV
gujaf-417	124	42	.	.	PUNCT
gujaf-417	125	1	the	the	DET
gujaf-417	125	2	following	follow	VERB
gujaf-417	125	3	are	be	AUX
gujaf-417	125	4	the	the	DET
gujaf-417	125	5	hypotheses	hypothesis	NOUN
gujaf-417	125	6	of	of	ADP
gujaf-417	125	7	the	the	DET
gujaf-417	125	8	anderson	anderson	PROPN
gujaf-417	125	9	-	-	PUNCT
gujaf-417	125	10	darling	darling	NOUN
gujaf-417	125	11	test	test	NOUN
gujaf-417	125	12	:	:	PUNCT
gujaf-417	125	13	h0	h0	NOUN
gujaf-417	125	14	:	:	PUNCT
gujaf-417	125	15	the	the	DET
gujaf-417	125	16	distribution	distribution	NOUN
gujaf-417	125	17	of	of	ADP
gujaf-417	125	18	errors	error	NOUN
gujaf-417	125	19	is	be	AUX
gujaf-417	125	20	normal	normal	ADJ
gujaf-417	125	21	h1	h1	NOUN
gujaf-417	125	22	:	:	PUNCT
gujaf-417	125	23	the	the	DET
gujaf-417	125	24	distribution	distribution	NOUN
gujaf-417	125	25	of	of	ADP
gujaf-417	125	26	errors	error	NOUN
gujaf-417	125	27	is	be	AUX
gujaf-417	125	28	not	not	PART
gujaf-417	125	29	normal	normal	ADJ
gujaf-417	125	30	figure	figure	NOUN
gujaf-417	125	31	1	1	NUM
gujaf-417	125	32	normal	normal	ADJ
gujaf-417	125	33	probability	probability	NOUN
gujaf-417	125	34	plot	plot	NOUN
gujaf-417	125	35	of	of	ADP
gujaf-417	125	36	residual	residual	ADJ
gujaf-417	125	37	for	for	ADP
gujaf-417	125	38	cfspa	cfspa	NOUN
gujaf-417	125	39	&	&	CCONJ
gujaf-417	125	40	npbt	npbt	PROPN
gujaf-417	125	41	gusau	gusau	PROPN
gujaf-417	125	42	journal	journal	PROPN
gujaf-417	125	43	of	of	ADP
gujaf-417	125	44	accounting	accounting	NOUN
gujaf-417	125	45	and	and	CCONJ
gujaf-417	125	46	finance	finance	NOUN
gujaf-417	125	47	,	,	PUNCT
gujaf-417	125	48	vol.6	vol.6	PROPN
gujaf-417	125	49	,	,	PUNCT
gujaf-417	125	50	issue	issue	NOUN
gujaf-417	125	51	2	2	NUM
gujaf-417	125	52	,	,	PUNCT
gujaf-417	125	53	april	april	PROPN
gujaf-417	125	54	,	,	PUNCT
gujaf-417	125	55	2025	2025	NUM
gujaf-417	125	56	84	84	NUM
gujaf-417	125	57	source	source	NOUN
gujaf-417	125	58	:	:	PUNCT
gujaf-417	125	59	minitab	minitab	PROPN
gujaf-417	125	60	software	software	PROPN
gujaf-417	125	61	.	.	PUNCT
gujaf-417	126	1	figure	figure	NOUN
gujaf-417	126	2	1	1	NUM
gujaf-417	126	3	shows	show	VERB
gujaf-417	126	4	a	a	DET
gujaf-417	126	5	probability	probability	NOUN
gujaf-417	126	6	plot	plot	NOUN
gujaf-417	126	7	of	of	ADP
gujaf-417	126	8	residual	residual	NOUN
gujaf-417	126	9	for	for	ADP
gujaf-417	126	10	competitor	competitor	NOUN
gujaf-417	126	11	financial	financial	ADJ
gujaf-417	126	12	statement	statement	NOUN
gujaf-417	126	13	performance	performance	NOUN
gujaf-417	126	14	appraisal	appraisal	NOUN
gujaf-417	126	15	affect	affect	NOUN
gujaf-417	126	16	and	and	CCONJ
gujaf-417	126	17	net	net	ADJ
gujaf-417	126	18	profit	profit	NOUN
gujaf-417	126	19	before	before	ADP
gujaf-417	126	20	tax	tax	NOUN
gujaf-417	126	21	variables	variable	NOUN
gujaf-417	126	22	.	.	PUNCT
gujaf-417	127	1	the	the	DET
gujaf-417	127	2	anderson	anderson	PROPN
gujaf-417	127	3	-	-	PUNCT
gujaf-417	127	4	darling	darling	NOUN
gujaf-417	127	5	test	test	NOUN
gujaf-417	127	6	statistic	statistic	NOUN
gujaf-417	127	7	value	value	NOUN
gujaf-417	127	8	is	be	AUX
gujaf-417	127	9	216.915	216.915	NUM
gujaf-417	127	10	with	with	ADP
gujaf-417	127	11	a	a	DET
gujaf-417	127	12	p	p	NOUN
gujaf-417	127	13	-	-	PUNCT
gujaf-417	127	14	value	value	NOUN
gujaf-417	127	15	of	of	ADP
gujaf-417	127	16	less	less	ADJ
gujaf-417	127	17	than	than	ADP
gujaf-417	127	18	0.005	0.005	NUM
gujaf-417	127	19	.	.	PUNCT
gujaf-417	128	1	the	the	DET
gujaf-417	128	2	null	null	ADJ
gujaf-417	128	3	hypothesis	hypothesis	NOUN
gujaf-417	128	4	is	be	AUX
gujaf-417	128	5	rejected	reject	VERB
gujaf-417	128	6	since	since	SCONJ
gujaf-417	128	7	the	the	DET
gujaf-417	128	8	p	p	NOUN
gujaf-417	128	9	-	-	PUNCT
gujaf-417	128	10	value	value	NOUN
gujaf-417	128	11	(	(	PUNCT
gujaf-417	128	12	<	<	NOUN
gujaf-417	128	13	0.005	0.005	NUM
gujaf-417	128	14	)	)	PUNCT
gujaf-417	128	15	is	be	AUX
gujaf-417	128	16	below	below	ADP
gujaf-417	128	17	the	the	DET
gujaf-417	128	18	significance	significance	NOUN
gujaf-417	128	19	level	level	NOUN
gujaf-417	128	20	of	of	ADP
gujaf-417	128	21	0.05	0.05	NUM
gujaf-417	128	22	.	.	PUNCT
gujaf-417	129	1	this	this	PRON
gujaf-417	129	2	suggests	suggest	VERB
gujaf-417	129	3	that	that	SCONJ
gujaf-417	129	4	the	the	DET
gujaf-417	129	5	normality	normality	NOUN
gujaf-417	129	6	-	-	PUNCT
gujaf-417	129	7	distributed	distribute	VERB
gujaf-417	129	8	error	error	NOUN
gujaf-417	129	9	assumption	assumption	NOUN
gujaf-417	129	10	is	be	AUX
gujaf-417	129	11	not	not	PART
gujaf-417	129	12	met	meet	VERB
gujaf-417	129	13	.	.	PUNCT
gujaf-417	130	1	normality	normality	NOUN
gujaf-417	130	2	of	of	ADP
gujaf-417	130	3	errors	error	NOUN
gujaf-417	130	4	assumption	assumption	NOUN
gujaf-417	130	5	–	–	PUNCT
gujaf-417	130	6	competitor	competitor	NOUN
gujaf-417	130	7	financial	financial	ADJ
gujaf-417	130	8	statement	statement	NOUN
gujaf-417	130	9	performance	performance	NOUN
gujaf-417	130	10	appraisal(cfspa	appraisal(cfspa	ADV
gujaf-417	130	11	)	)	PUNCT
gujaf-417	130	12	versus	versus	ADP
gujaf-417	130	13	return	return	VERB
gujaf-417	130	14	on	on	ADP
gujaf-417	130	15	equity	equity	NOUN
gujaf-417	130	16	(	(	PUNCT
gujaf-417	130	17	roe	roe	PROPN
gujaf-417	130	18	)	)	PUNCT
gujaf-417	130	19	we	we	PRON
gujaf-417	130	20	used	use	VERB
gujaf-417	130	21	the	the	DET
gujaf-417	130	22	anderson	anderson	PROPN
gujaf-417	130	23	-	-	PUNCT
gujaf-417	130	24	darling	darling	NOUN
gujaf-417	130	25	test	test	NOUN
gujaf-417	130	26	for	for	ADP
gujaf-417	130	27	normalcy	normalcy	NOUN
gujaf-417	130	28	to	to	PART
gujaf-417	130	29	check	check	VERB
gujaf-417	130	30	for	for	ADP
gujaf-417	130	31	mistakes	mistake	NOUN
gujaf-417	130	32	that	that	PRON
gujaf-417	130	33	were	be	AUX
gujaf-417	130	34	distributed	distribute	VERB
gujaf-417	130	35	normally	normally	ADV
gujaf-417	130	36	.	.	PUNCT
gujaf-417	131	1	the	the	DET
gujaf-417	131	2	following	follow	VERB
gujaf-417	131	3	are	be	AUX
gujaf-417	131	4	the	the	DET
gujaf-417	131	5	hypotheses	hypothesis	NOUN
gujaf-417	131	6	of	of	ADP
gujaf-417	131	7	the	the	DET
gujaf-417	131	8	anderson	anderson	PROPN
gujaf-417	131	9	-	-	PUNCT
gujaf-417	131	10	darling	darling	NOUN
gujaf-417	131	11	test	test	NOUN
gujaf-417	131	12	:	:	PUNCT
gujaf-417	131	13	h0	h0	NOUN
gujaf-417	131	14	:	:	PUNCT
gujaf-417	131	15	the	the	DET
gujaf-417	131	16	distribution	distribution	NOUN
gujaf-417	131	17	of	of	ADP
gujaf-417	131	18	errors	error	NOUN
gujaf-417	131	19	is	be	AUX
gujaf-417	131	20	normal	normal	ADJ
gujaf-417	131	21	h1	h1	NOUN
gujaf-417	131	22	:	:	PUNCT
gujaf-417	131	23	the	the	DET
gujaf-417	131	24	distribution	distribution	NOUN
gujaf-417	131	25	of	of	ADP
gujaf-417	131	26	errors	error	NOUN
gujaf-417	131	27	is	be	AUX
gujaf-417	131	28	not	not	PART
gujaf-417	131	29	normal	normal	ADJ
gujaf-417	131	30	figure	figure	NOUN
gujaf-417	131	31	2	2	NUM
gujaf-417	131	32	normal	normal	ADJ
gujaf-417	131	33	probability	probability	NOUN
gujaf-417	131	34	plot	plot	NOUN
gujaf-417	131	35	of	of	ADP
gujaf-417	131	36	residual	residual	ADJ
gujaf-417	131	37	for	for	ADP
gujaf-417	131	38	cfspa	cfspa	NOUN
gujaf-417	131	39	&	&	CCONJ
gujaf-417	131	40	roe	roe	PROPN
gujaf-417	131	41	source	source	PROPN
gujaf-417	131	42	:	:	PUNCT
gujaf-417	131	43	minitab	minitab	PROPN
gujaf-417	131	44	software	software	PROPN
gujaf-417	131	45	250	250	NUM
gujaf-417	131	46	00	00	NUM
gujaf-417	131	47	00	00	NUM
gujaf-417	131	48	00	00	NUM
gujaf-417	131	49	0	0	NUM
gujaf-417	132	1	20	20	NUM
gujaf-417	132	2	00	00	NUM
gujaf-417	132	3	000	000	NUM
gujaf-417	132	4	00	00	NUM
gujaf-417	132	5	0	0	NUM
gujaf-417	133	1	150	150	NUM
gujaf-417	133	2	000	000	NUM
gujaf-417	133	3	00	00	NUM
gujaf-417	133	4	00	00	NUM
gujaf-417	133	5	100	100	NUM
gujaf-417	133	6	00	00	NUM
gujaf-417	133	7	00	00	NUM
gujaf-417	133	8	00	00	NUM
gujaf-417	133	9	0	0	NUM
gujaf-417	134	1	500	500	NUM
gujaf-417	134	2	00	00	NUM
gujaf-417	134	3	00	00	NUM
gujaf-417	134	4	000	000	NUM
gujaf-417	134	5	-50	-50	PUNCT
gujaf-417	134	6	000	000	NUM
gujaf-417	134	7	00	00	NUM
gujaf-417	134	8	00	00	NUM
gujaf-417	135	1	-1	-1	INTJ
gujaf-417	135	2	.	.	PUNCT
gujaf-417	135	3	00	00	NUM
gujaf-417	136	1	0e	0e	PROPN
gujaf-417	136	2	+09	+09	ADJ
gujaf-417	136	3	99.99	99.99	NUM
gujaf-417	136	4	99	99	NUM
gujaf-417	136	5	95	95	NUM
gujaf-417	136	6	80	80	NUM
gujaf-417	136	7	50	50	NUM
gujaf-417	136	8	20	20	NUM
gujaf-417	136	9	5	5	NUM
gujaf-417	136	10	1	1	NUM
gujaf-417	136	11	0.01	0.01	NUM
gujaf-417	136	12	mean	mean	VERB
gujaf-417	136	13	-5.27749e-09	-5.27749e-09	PUNCT
gujaf-417	136	14	stdev	stdev	NOUN
gujaf-417	136	15	180354625	180354625	NUM
gujaf-417	136	16	n	n	CCONJ
gujaf-417	136	17	600	600	NUM
gujaf-417	136	18	ad	ad	NOUN
gujaf-417	136	19	216.915	216.915	NUM
gujaf-417	136	20	p	p	NOUN
gujaf-417	136	21	-	-	PUNCT
gujaf-417	136	22	value	value	NOUN
gujaf-417	136	23	<	<	NOUN
gujaf-417	136	24	0.005	0.005	NUM
gujaf-417	136	25	resi9	resi9	NOUN
gujaf-417	136	26	pe	pe	PROPN
gujaf-417	136	27	rc	rc	PROPN
gujaf-417	136	28	en	en	PROPN
gujaf-417	136	29	t	t	PROPN
gujaf-417	136	30	probability	probability	NOUN
gujaf-417	136	31	plot	plot	NOUN
gujaf-417	136	32	of	of	ADP
gujaf-417	136	33	resi9	resi9	NOUN
gujaf-417	136	34	normal	normal	ADJ
gujaf-417	136	35	3000200010000	3000200010000	NUM
gujaf-417	136	36	-	-	SYM
gujaf-417	136	37	1000	1000	NUM
gujaf-417	136	38	99.99	99.99	NUM
gujaf-417	136	39	99	99	NUM
gujaf-417	136	40	95	95	NUM
gujaf-417	136	41	80	80	NUM
gujaf-417	136	42	50	50	NUM
gujaf-417	136	43	20	20	NUM
gujaf-417	136	44	5	5	NUM
gujaf-417	136	45	1	1	NUM
gujaf-417	136	46	0.01	0.01	NUM
gujaf-417	136	47	mean	mean	NOUN
gujaf-417	136	48	-1.91159e-14	-1.91159e-14	PUNCT
gujaf-417	136	49	stdev	stdev	NOUN
gujaf-417	136	50	137.6	137.6	NUM
gujaf-417	136	51	n	n	NUM
gujaf-417	136	52	599	599	NUM
gujaf-417	136	53	ad	ad	NOUN
gujaf-417	136	54	227.762	227.762	NUM
gujaf-417	136	55	p	p	NOUN
gujaf-417	136	56	-	-	PUNCT
gujaf-417	136	57	value	value	NOUN
gujaf-417	136	58	<	<	X
gujaf-417	136	59	0.005	0.005	NUM
gujaf-417	136	60	resi10	resi10	X
gujaf-417	136	61	pe	pe	PROPN
gujaf-417	136	62	rc	rc	PROPN
gujaf-417	136	63	en	en	PROPN
gujaf-417	136	64	t	t	PROPN
gujaf-417	136	65	probability	probability	NOUN
gujaf-417	136	66	plot	plot	NOUN
gujaf-417	136	67	of	of	ADP
gujaf-417	136	68	resi10	resi10	PROPN
gujaf-417	136	69	normal	normal	ADJ
gujaf-417	136	70	gusau	gusau	PROPN
gujaf-417	136	71	journal	journal	PROPN
gujaf-417	136	72	of	of	ADP
gujaf-417	136	73	accounting	accounting	NOUN
gujaf-417	136	74	and	and	CCONJ
gujaf-417	136	75	finance	finance	NOUN
gujaf-417	136	76	,	,	PUNCT
gujaf-417	136	77	vol.6	vol.6	PROPN
gujaf-417	136	78	,	,	PUNCT
gujaf-417	136	79	issue	issue	NOUN
gujaf-417	136	80	2	2	NUM
gujaf-417	136	81	,	,	PUNCT
gujaf-417	136	82	april	april	PROPN
gujaf-417	136	83	,	,	PUNCT
gujaf-417	136	84	2025	2025	NUM
gujaf-417	136	85	85	85	NUM
gujaf-417	136	86	figure	figure	NOUN
gujaf-417	136	87	2	2	NUM
gujaf-417	136	88	above	above	ADV
gujaf-417	136	89	shows	show	VERB
gujaf-417	136	90	a	a	DET
gujaf-417	136	91	probability	probability	NOUN
gujaf-417	136	92	plot	plot	NOUN
gujaf-417	136	93	of	of	ADP
gujaf-417	136	94	residual	residual	NOUN
gujaf-417	136	95	for	for	ADP
gujaf-417	136	96	competitor	competitor	NOUN
gujaf-417	136	97	financial	financial	ADJ
gujaf-417	136	98	statement	statement	NOUN
gujaf-417	136	99	performance	performance	NOUN
gujaf-417	136	100	appraisal	appraisal	NOUN
gujaf-417	136	101	affect	affect	VERB
gujaf-417	136	102	and	and	CCONJ
gujaf-417	136	103	return	return	VERB
gujaf-417	136	104	on	on	ADP
gujaf-417	136	105	equity	equity	NOUN
gujaf-417	136	106	variables	variable	NOUN
gujaf-417	136	107	.	.	PUNCT
gujaf-417	137	1	the	the	DET
gujaf-417	137	2	anderson	anderson	PROPN
gujaf-417	137	3	-	-	PUNCT
gujaf-417	137	4	darling	darling	NOUN
gujaf-417	137	5	test	test	NOUN
gujaf-417	137	6	statistic	statistic	NOUN
gujaf-417	137	7	value	value	NOUN
gujaf-417	137	8	is	be	AUX
gujaf-417	137	9	227.762	227.762	NUM
gujaf-417	137	10	with	with	ADP
gujaf-417	137	11	a	a	DET
gujaf-417	137	12	p	p	NOUN
gujaf-417	137	13	-	-	PUNCT
gujaf-417	137	14	value	value	NOUN
gujaf-417	137	15	of	of	ADP
gujaf-417	137	16	less	less	ADJ
gujaf-417	137	17	than	than	ADP
gujaf-417	137	18	0.005.the	0.005.the	DET
gujaf-417	137	19	null	null	ADJ
gujaf-417	137	20	hypothesis	hypothesis	NOUN
gujaf-417	137	21	is	be	AUX
gujaf-417	137	22	rejected	reject	VERB
gujaf-417	137	23	since	since	SCONJ
gujaf-417	137	24	the	the	DET
gujaf-417	137	25	pvalue	pvalue	NOUN
gujaf-417	137	26	(	(	PUNCT
gujaf-417	137	27	<	<	NOUN
gujaf-417	137	28	0.005	0.005	NUM
gujaf-417	137	29	)	)	PUNCT
gujaf-417	137	30	is	be	AUX
gujaf-417	137	31	below	below	ADP
gujaf-417	137	32	the	the	DET
gujaf-417	137	33	significance	significance	NOUN
gujaf-417	137	34	level	level	NOUN
gujaf-417	137	35	of	of	ADP
gujaf-417	137	36	0.05	0.05	NUM
gujaf-417	137	37	.	.	PUNCT
gujaf-417	138	1	this	this	PRON
gujaf-417	138	2	suggests	suggest	VERB
gujaf-417	138	3	that	that	SCONJ
gujaf-417	138	4	the	the	DET
gujaf-417	138	5	normalitydistributed	normalitydistributed	ADJ
gujaf-417	138	6	error	error	NOUN
gujaf-417	138	7	assumption	assumption	NOUN
gujaf-417	138	8	is	be	AUX
gujaf-417	138	9	not	not	PART
gujaf-417	138	10	met	meet	VERB
gujaf-417	138	11	.	.	PUNCT
gujaf-417	139	1	normality	normality	NOUN
gujaf-417	139	2	of	of	ADP
gujaf-417	139	3	errors	error	NOUN
gujaf-417	139	4	assumption	assumption	NOUN
gujaf-417	139	5	–	–	PUNCT
gujaf-417	139	6	competitor	competitor	NOUN
gujaf-417	139	7	financial	financial	ADJ
gujaf-417	139	8	statement	statement	NOUN
gujaf-417	139	9	performance	performance	NOUN
gujaf-417	139	10	appraisal(cfspa	appraisal(cfspa	ADV
gujaf-417	139	11	)	)	PUNCT
gujaf-417	139	12	versus	versus	ADP
gujaf-417	139	13	earnings	earning	NOUN
gujaf-417	139	14	per	per	ADP
gujaf-417	139	15	share	share	NOUN
gujaf-417	139	16	(	(	PUNCT
gujaf-417	139	17	eps	eps	PROPN
gujaf-417	139	18	)	)	PUNCT
gujaf-417	139	19	we	we	PRON
gujaf-417	139	20	used	use	VERB
gujaf-417	139	21	the	the	DET
gujaf-417	139	22	anderson	anderson	PROPN
gujaf-417	139	23	-	-	PUNCT
gujaf-417	139	24	darling	darling	NOUN
gujaf-417	139	25	test	test	NOUN
gujaf-417	139	26	for	for	ADP
gujaf-417	139	27	normalcy	normalcy	NOUN
gujaf-417	139	28	to	to	PART
gujaf-417	139	29	check	check	VERB
gujaf-417	139	30	for	for	ADP
gujaf-417	139	31	mistakes	mistake	NOUN
gujaf-417	139	32	that	that	PRON
gujaf-417	139	33	were	be	AUX
gujaf-417	139	34	distributed	distribute	VERB
gujaf-417	139	35	normally	normally	ADV
gujaf-417	139	36	.	.	PUNCT
gujaf-417	140	1	the	the	DET
gujaf-417	140	2	following	follow	VERB
gujaf-417	140	3	are	be	AUX
gujaf-417	140	4	the	the	DET
gujaf-417	140	5	hypotheses	hypothesis	NOUN
gujaf-417	140	6	of	of	ADP
gujaf-417	140	7	the	the	DET
gujaf-417	140	8	anderson	anderson	PROPN
gujaf-417	140	9	-	-	PUNCT
gujaf-417	140	10	darling	darling	NOUN
gujaf-417	140	11	test	test	NOUN
gujaf-417	140	12	:	:	PUNCT
gujaf-417	140	13	h0	h0	NOUN
gujaf-417	140	14	:	:	PUNCT
gujaf-417	140	15	the	the	DET
gujaf-417	140	16	distribution	distribution	NOUN
gujaf-417	140	17	of	of	ADP
gujaf-417	140	18	errors	error	NOUN
gujaf-417	140	19	is	be	AUX
gujaf-417	140	20	normal	normal	ADJ
gujaf-417	140	21	h1	h1	NOUN
gujaf-417	140	22	:	:	PUNCT
gujaf-417	140	23	the	the	DET
gujaf-417	140	24	distribution	distribution	NOUN
gujaf-417	140	25	of	of	ADP
gujaf-417	140	26	errors	error	NOUN
gujaf-417	140	27	is	be	AUX
gujaf-417	140	28	not	not	PART
gujaf-417	140	29	normal	normal	ADJ
gujaf-417	140	30	figure	figure	NOUN
gujaf-417	140	31	3	3	NUM
gujaf-417	140	32	normal	normal	ADJ
gujaf-417	140	33	probability	probability	NOUN
gujaf-417	140	34	plot	plot	NOUN
gujaf-417	140	35	of	of	ADP
gujaf-417	140	36	residual	residual	ADJ
gujaf-417	140	37	for	for	ADP
gujaf-417	140	38	cfspa	cfspa	NOUN
gujaf-417	140	39	&	&	CCONJ
gujaf-417	140	40	eps	eps	PROPN
gujaf-417	140	41	source	source	PROPN
gujaf-417	140	42	:	:	PUNCT
gujaf-417	140	43	minitab	minitab	PROPN
gujaf-417	140	44	software	software	PROPN
gujaf-417	140	45	figure	figure	NOUN
gujaf-417	140	46	3	3	NUM
gujaf-417	140	47	above	above	ADV
gujaf-417	140	48	shows	show	VERB
gujaf-417	140	49	a	a	DET
gujaf-417	140	50	probability	probability	NOUN
gujaf-417	140	51	plot	plot	NOUN
gujaf-417	140	52	of	of	ADP
gujaf-417	140	53	residual	residual	NOUN
gujaf-417	140	54	for	for	ADP
gujaf-417	140	55	competitor	competitor	NOUN
gujaf-417	140	56	financial	financial	ADJ
gujaf-417	140	57	statement	statement	NOUN
gujaf-417	140	58	performance	performance	NOUN
gujaf-417	140	59	appraisal	appraisal	NOUN
gujaf-417	140	60	affect	affect	NOUN
gujaf-417	140	61	and	and	CCONJ
gujaf-417	140	62	earnings	earning	NOUN
gujaf-417	140	63	per	per	ADP
gujaf-417	140	64	share	share	NOUN
gujaf-417	140	65	variables	variable	NOUN
gujaf-417	140	66	.	.	PUNCT
gujaf-417	141	1	the	the	DET
gujaf-417	141	2	anderson	anderson	PROPN
gujaf-417	141	3	-	-	PUNCT
gujaf-417	141	4	darling	darling	NOUN
gujaf-417	141	5	test	test	NOUN
gujaf-417	141	6	statistic	statistic	NOUN
gujaf-417	141	7	value	value	NOUN
gujaf-417	141	8	is	be	AUX
gujaf-417	141	9	205.592	205.592	NUM
gujaf-417	141	10	with	with	ADP
gujaf-417	141	11	a	a	DET
gujaf-417	141	12	p	p	NOUN
gujaf-417	141	13	-	-	PUNCT
gujaf-417	141	14	value	value	NOUN
gujaf-417	141	15	of	of	ADP
gujaf-417	141	16	less	less	ADJ
gujaf-417	141	17	than	than	ADP
gujaf-417	141	18	0.005	0.005	NUM
gujaf-417	141	19	.	.	PUNCT
gujaf-417	142	1	the	the	DET
gujaf-417	142	2	null	null	ADJ
gujaf-417	142	3	hypothesis	hypothesis	NOUN
gujaf-417	142	4	is	be	AUX
gujaf-417	142	5	rejected	reject	VERB
gujaf-417	142	6	since	since	SCONJ
gujaf-417	142	7	the	the	DET
gujaf-417	142	8	p	p	NOUN
gujaf-417	142	9	-	-	PUNCT
gujaf-417	142	10	value	value	NOUN
gujaf-417	142	11	(	(	PUNCT
gujaf-417	142	12	<	<	NOUN
gujaf-417	142	13	0.005	0.005	NUM
gujaf-417	142	14	)	)	PUNCT
gujaf-417	142	15	is	be	AUX
gujaf-417	142	16	below	below	ADP
gujaf-417	142	17	the	the	DET
gujaf-417	142	18	significance	significance	NOUN
gujaf-417	142	19	level	level	NOUN
gujaf-417	142	20	of	of	ADP
gujaf-417	142	21	0.05	0.05	NUM
gujaf-417	142	22	.	.	PUNCT
gujaf-417	143	1	this	this	PRON
gujaf-417	143	2	suggests	suggest	VERB
gujaf-417	143	3	that	that	SCONJ
gujaf-417	143	4	the	the	DET
gujaf-417	143	5	normalitydistributed	normalitydistributed	ADJ
gujaf-417	143	6	error	error	NOUN
gujaf-417	143	7	assumption	assumption	NOUN
gujaf-417	143	8	is	be	AUX
gujaf-417	143	9	not	not	PART
gujaf-417	143	10	met	meet	VERB
gujaf-417	143	11	.	.	PUNCT
gujaf-417	144	1	normality	normality	NOUN
gujaf-417	144	2	of	of	ADP
gujaf-417	144	3	errors	error	NOUN
gujaf-417	144	4	assumption	assumption	NOUN
gujaf-417	144	5	–	–	PUNCT
gujaf-417	144	6	competitor	competitor	NOUN
gujaf-417	144	7	financial	financial	ADJ
gujaf-417	144	8	statement	statement	NOUN
gujaf-417	144	9	performance	performance	NOUN
gujaf-417	144	10	appraisal(cfspa	appraisal(cfspa	ADV
gujaf-417	144	11	)	)	PUNCT
gujaf-417	144	12	versus	versus	ADP
gujaf-417	144	13	return	return	VERB
gujaf-417	144	14	on	on	ADP
gujaf-417	144	15	assets	asset	NOUN
gujaf-417	144	16	(	(	PUNCT
gujaf-417	144	17	roa	roa	PROPN
gujaf-417	144	18	)	)	PUNCT
gujaf-417	144	19	the	the	DET
gujaf-417	144	20	anderson	anderson	PROPN
gujaf-417	144	21	-	-	PUNCT
gujaf-417	144	22	darling	darling	NOUN
gujaf-417	144	23	test	test	NOUN
gujaf-417	144	24	for	for	ADP
gujaf-417	144	25	normalcy	normalcy	NOUN
gujaf-417	144	26	was	be	AUX
gujaf-417	144	27	used	use	VERB
gujaf-417	144	28	to	to	PART
gujaf-417	144	29	check	check	VERB
gujaf-417	144	30	for	for	ADP
gujaf-417	144	31	mistakes	mistake	NOUN
gujaf-417	144	32	that	that	PRON
gujaf-417	144	33	were	be	AUX
gujaf-417	144	34	distributed	distribute	VERB
gujaf-417	144	35	normally	normally	ADV
gujaf-417	144	36	.	.	PUNCT
gujaf-417	145	1	the	the	DET
gujaf-417	145	2	following	follow	VERB
gujaf-417	145	3	are	be	AUX
gujaf-417	145	4	anderson	anderson	PROPN
gujaf-417	145	5	-	-	PUNCT
gujaf-417	145	6	darling	darling	NOUN
gujaf-417	145	7	test	test	NOUN
gujaf-417	145	8	hypotheses	hypothesis	NOUN
gujaf-417	145	9	:	:	PUNCT
gujaf-417	145	10	h0	h0	NOUN
gujaf-417	145	11	:	:	PUNCT
gujaf-417	145	12	the	the	DET
gujaf-417	145	13	distribution	distribution	NOUN
gujaf-417	145	14	of	of	ADP
gujaf-417	145	15	errors	error	NOUN
gujaf-417	145	16	is	be	AUX
gujaf-417	145	17	normal	normal	ADJ
gujaf-417	145	18	.	.	PUNCT
gujaf-417	146	1	20	20	NUM
gujaf-417	146	2	00	00	NUM
gujaf-417	146	3	00	00	NUM
gujaf-417	146	4	00	00	NUM
gujaf-417	146	5	00	00	NUM
gujaf-417	146	6	1500	1500	NUM
gujaf-417	146	7	00	00	NUM
gujaf-417	146	8	00	00	NUM
gujaf-417	146	9	00	00	NUM
gujaf-417	147	1	100	100	NUM
gujaf-417	147	2	00	00	NUM
gujaf-417	147	3	00	00	NUM
gujaf-417	147	4	00	00	NUM
gujaf-417	147	5	0	0	NUM
gujaf-417	148	1	50	50	NUM
gujaf-417	148	2	00	00	NUM
gujaf-417	148	3	00	00	NUM
gujaf-417	148	4	00	00	NUM
gujaf-417	148	5	00	00	NUM
gujaf-417	148	6	-50	-50	PUNCT
gujaf-417	148	7	000	000	NUM
gujaf-417	148	8	00	00	NUM
gujaf-417	148	9	00	00	NUM
gujaf-417	149	1	-1	-1	INTJ
gujaf-417	149	2	.	.	PUNCT
gujaf-417	149	3	00	00	NUM
gujaf-417	150	1	0e	0e	PROPN
gujaf-417	150	2	+09	+09	ADJ
gujaf-417	150	3	99.99	99.99	NUM
gujaf-417	150	4	99	99	NUM
gujaf-417	150	5	95	95	NUM
gujaf-417	150	6	80	80	NUM
gujaf-417	150	7	50	50	NUM
gujaf-417	150	8	20	20	NUM
gujaf-417	150	9	5	5	NUM
gujaf-417	150	10	1	1	NUM
gujaf-417	150	11	0.01	0.01	NUM
gujaf-417	150	12	mean	mean	NOUN
gujaf-417	150	13	1.215686e-08	1.215686e-08	NUM
gujaf-417	150	14	stdev	stdev	NOUN
gujaf-417	150	15	135670700	135670700	NUM
gujaf-417	150	16	n	n	CCONJ
gujaf-417	150	17	600	600	NUM
gujaf-417	150	18	ad	ad	NOUN
gujaf-417	150	19	205.592	205.592	NUM
gujaf-417	150	20	p	p	NOUN
gujaf-417	150	21	-	-	PUNCT
gujaf-417	150	22	value	value	NOUN
gujaf-417	150	23	<	<	NOUN
gujaf-417	150	24	0.005	0.005	NUM
gujaf-417	150	25	resi1	resi1	NOUN
gujaf-417	150	26	pe	pe	PROPN
gujaf-417	151	1	rc	rc	PROPN
gujaf-417	151	2	en	en	PROPN
gujaf-417	151	3	t	t	PROPN
gujaf-417	151	4	probability	probability	NOUN
gujaf-417	151	5	plot	plot	NOUN
gujaf-417	151	6	of	of	ADP
gujaf-417	151	7	resi1	resi1	PROPN
gujaf-417	151	8	normal	normal	ADJ
gujaf-417	151	9	gusau	gusau	ADJ
gujaf-417	151	10	journal	journal	NOUN
gujaf-417	151	11	of	of	ADP
gujaf-417	151	12	accounting	accounting	NOUN
gujaf-417	151	13	and	and	CCONJ
gujaf-417	151	14	finance	finance	NOUN
gujaf-417	151	15	,	,	PUNCT
gujaf-417	151	16	vol.6	vol.6	PROPN
gujaf-417	151	17	,	,	PUNCT
gujaf-417	151	18	issue	issue	NOUN
gujaf-417	151	19	2	2	NUM
gujaf-417	151	20	,	,	PUNCT
gujaf-417	151	21	april	april	PROPN
gujaf-417	151	22	,	,	PUNCT
gujaf-417	151	23	2025	2025	NUM
gujaf-417	151	24	86	86	NUM
gujaf-417	151	25	h1	h1	PROPN
gujaf-417	151	26	:	:	PUNCT
gujaf-417	151	27	the	the	DET
gujaf-417	151	28	distribution	distribution	NOUN
gujaf-417	151	29	of	of	ADP
gujaf-417	151	30	errors	error	NOUN
gujaf-417	151	31	is	be	AUX
gujaf-417	151	32	not	not	PART
gujaf-417	151	33	regular	regular	ADJ
gujaf-417	151	34	figure	figure	NOUN
gujaf-417	151	35	4	4	NUM
gujaf-417	151	36	normal	normal	ADJ
gujaf-417	151	37	probability	probability	NOUN
gujaf-417	151	38	plot	plot	NOUN
gujaf-417	151	39	of	of	ADP
gujaf-417	151	40	residual	residual	ADJ
gujaf-417	151	41	for	for	ADP
gujaf-417	151	42	cfspa	cfspa	NOUN
gujaf-417	151	43	&	&	CCONJ
gujaf-417	151	44	roa	roa	PROPN
gujaf-417	151	45	source	source	PROPN
gujaf-417	151	46	:	:	PUNCT
gujaf-417	151	47	minitab	minitab	PROPN
gujaf-417	151	48	software	software	PROPN
gujaf-417	151	49	figure	figure	NOUN
gujaf-417	151	50	4	4	NUM
gujaf-417	151	51	above	above	ADV
gujaf-417	151	52	shows	show	VERB
gujaf-417	151	53	a	a	DET
gujaf-417	151	54	probability	probability	NOUN
gujaf-417	151	55	plot	plot	NOUN
gujaf-417	151	56	of	of	ADP
gujaf-417	151	57	residual	residual	NOUN
gujaf-417	151	58	for	for	ADP
gujaf-417	151	59	competitor	competitor	NOUN
gujaf-417	151	60	financial	financial	ADJ
gujaf-417	151	61	statement	statement	NOUN
gujaf-417	151	62	performance	performance	NOUN
gujaf-417	151	63	appraisal	appraisal	NOUN
gujaf-417	151	64	affect	affect	VERB
gujaf-417	151	65	and	and	CCONJ
gujaf-417	151	66	return	return	VERB
gujaf-417	151	67	on	on	ADP
gujaf-417	151	68	assets	asset	NOUN
gujaf-417	151	69	variables	variable	NOUN
gujaf-417	151	70	.	.	PUNCT
gujaf-417	152	1	with	with	ADP
gujaf-417	152	2	a	a	DET
gujaf-417	152	3	p	p	NOUN
gujaf-417	152	4	-	-	PUNCT
gujaf-417	152	5	value	value	NOUN
gujaf-417	152	6	of	of	ADP
gujaf-417	152	7	less	less	ADJ
gujaf-417	152	8	than	than	ADP
gujaf-417	152	9	0.005	0.005	NUM
gujaf-417	152	10	,	,	PUNCT
gujaf-417	152	11	the	the	DET
gujaf-417	152	12	anderson	anderson	PROPN
gujaf-417	152	13	-	-	PUNCT
gujaf-417	152	14	darling	darling	NOUN
gujaf-417	152	15	test	test	NOUN
gujaf-417	152	16	statistic	statistic	NOUN
gujaf-417	152	17	value	value	NOUN
gujaf-417	152	18	is	be	AUX
gujaf-417	152	19	227.171	227.171	NUM
gujaf-417	152	20	.	.	PUNCT
gujaf-417	153	1	because	because	SCONJ
gujaf-417	153	2	the	the	DET
gujaf-417	153	3	p	p	NOUN
gujaf-417	153	4	-	-	PUNCT
gujaf-417	153	5	value	value	NOUN
gujaf-417	153	6	(	(	PUNCT
gujaf-417	153	7	<	<	NOUN
gujaf-417	153	8	0.005	0.005	NUM
gujaf-417	153	9	)	)	PUNCT
gujaf-417	153	10	is	be	AUX
gujaf-417	153	11	less	less	ADJ
gujaf-417	153	12	than	than	ADP
gujaf-417	153	13	the	the	DET
gujaf-417	153	14	significance	significance	NOUN
gujaf-417	153	15	level	level	NOUN
gujaf-417	153	16	of	of	ADP
gujaf-417	153	17	0.05	0.05	NUM
gujaf-417	153	18	,	,	PUNCT
gujaf-417	153	19	the	the	DET
gujaf-417	153	20	null	null	ADJ
gujaf-417	153	21	hypothesis	hypothesis	NOUN
gujaf-417	153	22	is	be	AUX
gujaf-417	153	23	rejected	reject	VERB
gujaf-417	153	24	.	.	PUNCT
gujaf-417	154	1	this	this	PRON
gujaf-417	154	2	suggests	suggest	VERB
gujaf-417	154	3	that	that	SCONJ
gujaf-417	154	4	the	the	DET
gujaf-417	154	5	normalitydistributed	normalitydistributed	ADJ
gujaf-417	154	6	error	error	NOUN
gujaf-417	154	7	assumption	assumption	NOUN
gujaf-417	154	8	is	be	AUX
gujaf-417	154	9	not	not	PART
gujaf-417	154	10	met	meet	VERB
gujaf-417	154	11	.	.	PUNCT
gujaf-417	155	1	having	having	AUX
gujaf-417	155	2	conducted	conduct	VERB
gujaf-417	155	3	normality	normality	NOUN
gujaf-417	155	4	test	test	NOUN
gujaf-417	155	5	for	for	ADP
gujaf-417	155	6	all	all	DET
gujaf-417	155	7	four	four	NUM
gujaf-417	155	8	(	(	PUNCT
gujaf-417	155	9	4	4	X
gujaf-417	155	10	)	)	PUNCT
gujaf-417	155	11	bivariate	bivariate	ADJ
gujaf-417	155	12	data	datum	NOUN
gujaf-417	155	13	in	in	ADP
gujaf-417	155	14	this	this	DET
gujaf-417	155	15	study	study	NOUN
gujaf-417	155	16	,	,	PUNCT
gujaf-417	155	17	it	it	PRON
gujaf-417	155	18	was	be	AUX
gujaf-417	155	19	observed	observe	VERB
gujaf-417	155	20	that	that	SCONJ
gujaf-417	155	21	the	the	DET
gujaf-417	155	22	normality	normality	NOUN
gujaf-417	155	23	assumption	assumption	NOUN
gujaf-417	155	24	was	be	AUX
gujaf-417	155	25	not	not	PART
gujaf-417	155	26	fulfilled	fulfil	VERB
gujaf-417	155	27	in	in	ADP
gujaf-417	155	28	all	all	DET
gujaf-417	155	29	the	the	DET
gujaf-417	155	30	4	4	NUM
gujaf-417	155	31	bivariate	bivariate	ADJ
gujaf-417	155	32	variables	variable	NOUN
gujaf-417	155	33	.	.	PUNCT
gujaf-417	156	1	hence	hence	ADV
gujaf-417	156	2	,	,	PUNCT
gujaf-417	156	3	the	the	DET
gujaf-417	156	4	hypothesis	hypothesis	NOUN
gujaf-417	156	5	one	one	NUM
gujaf-417	156	6	to	to	PART
gujaf-417	156	7	hypothesis	hypothesis	NOUN
gujaf-417	156	8	four	four	NUM
gujaf-417	156	9	was	be	AUX
gujaf-417	156	10	tested	test	VERB
gujaf-417	156	11	using	use	VERB
gujaf-417	156	12	the	the	DET
gujaf-417	156	13	kendall	kendall	PROPN
gujaf-417	156	14	-	-	PUNCT
gujaf-417	156	15	theil	theil	PROPN
gujaf-417	156	16	sen	sen	PROPN
gujaf-417	156	17	technique	technique	NOUN
gujaf-417	156	18	,	,	PUNCT
gujaf-417	156	19	while	while	SCONJ
gujaf-417	156	20	the	the	DET
gujaf-417	156	21	spearman	spearman	NOUN
gujaf-417	156	22	rank	rank	NOUN
gujaf-417	156	23	correlation	correlation	NOUN
gujaf-417	156	24	was	be	AUX
gujaf-417	156	25	used	use	VERB
gujaf-417	156	26	for	for	ADP
gujaf-417	156	27	the	the	DET
gujaf-417	156	28	research	research	NOUN
gujaf-417	156	29	questions	question	NOUN
gujaf-417	156	30	one	one	NUM
gujaf-417	156	31	to	to	ADP
gujaf-417	156	32	four	four	NUM
gujaf-417	156	33	,	,	PUNCT
gujaf-417	156	34	both	both	PRON
gujaf-417	156	35	being	be	AUX
gujaf-417	156	36	nonparametric	nonparametric	ADJ
gujaf-417	156	37	statistics	statistic	NOUN
gujaf-417	156	38	.	.	PUNCT
gujaf-417	157	1	research	research	NOUN
gujaf-417	157	2	question	question	NOUN
gujaf-417	157	3	one	one	NUM
gujaf-417	157	4	to	to	ADP
gujaf-417	157	5	what	what	DET
gujaf-417	157	6	extent	extent	NOUN
gujaf-417	157	7	does	do	AUX
gujaf-417	157	8	competitor	competitor	NOUN
gujaf-417	157	9	financial	financial	ADJ
gujaf-417	157	10	statement	statement	NOUN
gujaf-417	157	11	performance	performance	NOUN
gujaf-417	157	12	appraisal	appraisal	NOUN
gujaf-417	157	13	affect	affect	VERB
gujaf-417	157	14	net	net	ADJ
gujaf-417	157	15	profit	profit	NOUN
gujaf-417	157	16	before	before	ADP
gujaf-417	157	17	tax	tax	NOUN
gujaf-417	157	18	of	of	ADP
gujaf-417	157	19	listed	list	VERB
gujaf-417	157	20	manufacturing	manufacturing	NOUN
gujaf-417	157	21	companies	company	NOUN
gujaf-417	157	22	in	in	ADP
gujaf-417	157	23	nigeria	nigeria	PROPN
gujaf-417	157	24	?	?	PUNCT
gujaf-417	158	1	table	table	NOUN
gujaf-417	158	2	1	1	NUM
gujaf-417	158	3	spearman	spearman	NOUN
gujaf-417	158	4	’s	’s	PART
gujaf-417	158	5	rank	rank	NOUN
gujaf-417	158	6	correlation	correlation	NOUN
gujaf-417	158	7	summary	summary	NOUN
gujaf-417	158	8	for	for	ADP
gujaf-417	158	9	competitor	competitor	NOUN
gujaf-417	158	10	financial	financial	ADJ
gujaf-417	158	11	statement	statement	NOUN
gujaf-417	158	12	performance	performance	NOUN
gujaf-417	158	13	appraisaland	appraisaland	NOUN
gujaf-417	158	14	net	net	ADJ
gujaf-417	158	15	profit	profit	NOUN
gujaf-417	158	16	before	before	ADP
gujaf-417	158	17	tax	tax	NOUN
gujaf-417	158	18	variables	variable	NOUN
gujaf-417	158	19	n	n	NOUN
gujaf-417	158	20	r	r	NOUN
gujaf-417	158	21	competitor	competitor	NOUN
gujaf-417	158	22	financial	financial	ADJ
gujaf-417	158	23	statement	statement	NOUN
gujaf-417	158	24	performance	performance	NOUN
gujaf-417	158	25	appraisal	appraisal	NOUN
gujaf-417	158	26	600	600	NUM
gujaf-417	158	27	low	low	ADJ
gujaf-417	158	28	relationship	relationship	NOUN
gujaf-417	158	29	0.281	0.281	NUM
gujaf-417	158	30	3000200010000	3000200010000	NUM
gujaf-417	158	31	-	-	SYM
gujaf-417	158	32	1000	1000	NUM
gujaf-417	158	33	99.99	99.99	NUM
gujaf-417	158	34	99	99	NUM
gujaf-417	158	35	95	95	NUM
gujaf-417	158	36	80	80	NUM
gujaf-417	158	37	50	50	NUM
gujaf-417	158	38	20	20	NUM
gujaf-417	158	39	5	5	NUM
gujaf-417	158	40	1	1	NUM
gujaf-417	158	41	0.01	0.01	NUM
gujaf-417	158	42	mean	mean	NOUN
gujaf-417	158	43	-1.98647e-14	-1.98647e-14	PUNCT
gujaf-417	158	44	stdev	stdev	NOUN
gujaf-417	158	45	137.6	137.6	NUM
gujaf-417	159	1	n	n	NUM
gujaf-417	159	2	599	599	NUM
gujaf-417	159	3	ad	ad	NOUN
gujaf-417	159	4	227.171	227.171	NUM
gujaf-417	159	5	p	p	NOUN
gujaf-417	159	6	-	-	PUNCT
gujaf-417	159	7	value	value	NOUN
gujaf-417	159	8	<	<	X
gujaf-417	159	9	0.005	0.005	NUM
gujaf-417	159	10	resi2	resi2	NOUN
gujaf-417	159	11	pe	pe	PROPN
gujaf-417	159	12	rc	rc	PROPN
gujaf-417	159	13	en	en	PROPN
gujaf-417	159	14	t	t	PROPN
gujaf-417	159	15	probability	probability	NOUN
gujaf-417	159	16	plot	plot	NOUN
gujaf-417	159	17	of	of	ADP
gujaf-417	159	18	resi2	resi2	NOUN
gujaf-417	159	19	normal	normal	ADJ
gujaf-417	159	20	gusau	gusau	ADJ
gujaf-417	159	21	journal	journal	NOUN
gujaf-417	159	22	of	of	ADP
gujaf-417	159	23	accounting	accounting	NOUN
gujaf-417	159	24	and	and	CCONJ
gujaf-417	159	25	finance	finance	NOUN
gujaf-417	159	26	,	,	PUNCT
gujaf-417	159	27	vol.6	vol.6	PROPN
gujaf-417	159	28	,	,	PUNCT
gujaf-417	159	29	issue	issue	NOUN
gujaf-417	159	30	2	2	NUM
gujaf-417	159	31	,	,	PUNCT
gujaf-417	159	32	april	april	PROPN
gujaf-417	159	33	,	,	PUNCT
gujaf-417	159	34	2025	2025	NUM
gujaf-417	159	35	87	87	NUM
gujaf-417	159	36	net	net	ADJ
gujaf-417	159	37	profit	profit	NOUN
gujaf-417	159	38	before	before	ADP
gujaf-417	159	39	tax	tax	NOUN
gujaf-417	159	40	600	600	NUM
gujaf-417	159	41	source	source	NOUN
gujaf-417	159	42	:	:	PUNCT
gujaf-417	159	43	extracted	extract	VERB
gujaf-417	159	44	from	from	ADP
gujaf-417	159	45	spss	spss	ADJ
gujaf-417	159	46	output	output	NOUN
gujaf-417	159	47	table	table	NOUN
gujaf-417	159	48	1	1	NUM
gujaf-417	159	49	above	above	ADV
gujaf-417	159	50	demonstrates	demonstrate	VERB
gujaf-417	159	51	the	the	DET
gujaf-417	159	52	outcome	outcome	NOUN
gujaf-417	159	53	about	about	ADP
gujaf-417	159	54	research	research	NOUN
gujaf-417	159	55	question	question	NOUN
gujaf-417	159	56	one	one	NUM
gujaf-417	159	57	.	.	PUNCT
gujaf-417	160	1	the	the	DET
gujaf-417	160	2	outcome	outcome	NOUN
gujaf-417	160	3	indicates	indicate	VERB
gujaf-417	160	4	a	a	DET
gujaf-417	160	5	low	low	ADJ
gujaf-417	160	6	spearman	spearman	NOUN
gujaf-417	160	7	rank	rank	NOUN
gujaf-417	160	8	correlation	correlation	NOUN
gujaf-417	160	9	coefficient	coefficient	NOUN
gujaf-417	160	10	of	of	ADP
gujaf-417	160	11	0.281	0.281	NUM
gujaf-417	160	12	.	.	PUNCT
gujaf-417	161	1	this	this	PRON
gujaf-417	161	2	suggests	suggest	VERB
gujaf-417	161	3	that	that	SCONJ
gujaf-417	161	4	the	the	DET
gujaf-417	161	5	evaluation	evaluation	NOUN
gujaf-417	161	6	of	of	ADP
gujaf-417	161	7	rival	rival	ADJ
gujaf-417	161	8	financial	financial	ADJ
gujaf-417	161	9	statements	statement	NOUN
gujaf-417	161	10	has	have	VERB
gujaf-417	161	11	a	a	DET
gujaf-417	161	12	minimal	minimal	ADJ
gujaf-417	161	13	impact	impact	NOUN
gujaf-417	161	14	on	on	ADP
gujaf-417	161	15	the	the	DET
gujaf-417	161	16	net	net	ADJ
gujaf-417	161	17	profit	profit	NOUN
gujaf-417	161	18	before	before	ADP
gujaf-417	161	19	taxes	taxis	NOUN
gujaf-417	161	20	of	of	ADP
gujaf-417	161	21	nigerian	nigerian	ADJ
gujaf-417	161	22	manufacturing	manufacturing	NOUN
gujaf-417	161	23	companies	company	NOUN
gujaf-417	161	24	that	that	PRON
gujaf-417	161	25	are	be	AUX
gujaf-417	161	26	quoted	quote	VERB
gujaf-417	161	27	.	.	PUNCT
gujaf-417	162	1	testing	testing	NOUN
gujaf-417	162	2	of	of	ADP
gujaf-417	162	3	hypothesis	hypothesis	NOUN
gujaf-417	162	4	one	one	NUM
gujaf-417	162	5	ho1	ho1	NOUN
gujaf-417	162	6	:	:	PUNCT
gujaf-417	162	7	the	the	DET
gujaf-417	162	8	evaluation	evaluation	NOUN
gujaf-417	162	9	of	of	ADP
gujaf-417	162	10	competitor	competitor	NOUN
gujaf-417	162	11	financial	financial	ADJ
gujaf-417	162	12	statements	statement	NOUN
gujaf-417	162	13	and	and	CCONJ
gujaf-417	162	14	net	net	ADJ
gujaf-417	162	15	profit	profit	NOUN
gujaf-417	162	16	before	before	ADP
gujaf-417	162	17	taxes	taxis	NOUN
gujaf-417	162	18	do	do	AUX
gujaf-417	162	19	not	not	PART
gujaf-417	162	20	significantly	significantly	ADV
gujaf-417	162	21	correlate	correlate	VERB
gujaf-417	162	22	.	.	PUNCT
gujaf-417	163	1	table	table	NOUN
gujaf-417	163	2	2	2	NUM
gujaf-417	163	3	coefficients	coefficient	NOUN
gujaf-417	163	4	summary	summary	NOUN
gujaf-417	163	5	for	for	ADP
gujaf-417	163	6	theil	theil	PROPN
gujaf-417	163	7	-	-	PUNCT
gujaf-417	163	8	sen	sen	PROPN
gujaf-417	163	9	analysis	analysis	NOUN
gujaf-417	163	10	of	of	ADP
gujaf-417	163	11	cfspa	cfspa	NOUN
gujaf-417	163	12	and	and	CCONJ
gujaf-417	163	13	npbt	npbt	ADJ
gujaf-417	163	14	response	response	NOUN
gujaf-417	163	15	:	:	PUNCT
gujaf-417	163	16	npbt	npbt	PROPN
gujaf-417	163	17	estimate	estimate	VERB
gujaf-417	163	18	mad	mad	ADJ
gujaf-417	163	19	v	v	NOUN
gujaf-417	163	20	value	value	NOUN
gujaf-417	163	21	p	p	NOUN
gujaf-417	163	22	-	-	PUNCT
gujaf-417	163	23	value	value	NOUN
gujaf-417	163	24	intercept	intercept	NOUN
gujaf-417	163	25	-1.544	-1.544	PUNCT
gujaf-417	163	26	35.603	35.603	NUM
gujaf-417	163	27	76689	76689	NUM
gujaf-417	163	28	0.002	0.002	NUM
gujaf-417	163	29	cfspa	cfspa	NOUN
gujaf-417	163	30	9.843	9.843	NUM
gujaf-417	163	31	32.785	32.785	NUM
gujaf-417	163	32	132983	132983	NUM
gujaf-417	163	33	0.000	0.000	NUM
gujaf-417	163	34	residual	residual	ADJ
gujaf-417	163	35	standard	standard	ADJ
gujaf-417	163	36	error	error	NOUN
gujaf-417	163	37	:	:	PUNCT
gujaf-417	163	38	181600000	181600000	NUM
gujaf-417	163	39	on	on	ADP
gujaf-417	163	40	598	598	NUM
gujaf-417	163	41	degrees	degree	NOUN
gujaf-417	163	42	of	of	ADP
gujaf-417	163	43	freedom	freedom	NOUN
gujaf-417	163	44	source	source	NOUN
gujaf-417	163	45	:	:	PUNCT
gujaf-417	163	46	extracted	extract	VERB
gujaf-417	163	47	from	from	ADP
gujaf-417	163	48	r	r	NOUN
gujaf-417	163	49	-	-	PUNCT
gujaf-417	163	50	studio	studio	NOUN
gujaf-417	163	51	output	output	NOUN
gujaf-417	163	52	the	the	DET
gujaf-417	163	53	result	result	NOUN
gujaf-417	163	54	in	in	ADP
gujaf-417	163	55	table	table	NOUN
gujaf-417	163	56	2	2	NUM
gujaf-417	163	57	above	above	ADV
gujaf-417	163	58	shows	show	VERB
gujaf-417	163	59	that	that	SCONJ
gujaf-417	163	60	the	the	DET
gujaf-417	163	61	median	median	ADJ
gujaf-417	163	62	absolute	absolute	ADJ
gujaf-417	163	63	deviation	deviation	NOUN
gujaf-417	163	64	(	(	PUNCT
gujaf-417	163	65	mad	mad	ADJ
gujaf-417	163	66	)	)	PUNCT
gujaf-417	163	67	,	,	PUNCT
gujaf-417	163	68	a	a	DET
gujaf-417	163	69	robust	robust	ADJ
gujaf-417	163	70	measure	measure	NOUN
gujaf-417	163	71	of	of	ADP
gujaf-417	163	72	variability	variability	NOUN
gujaf-417	163	73	for	for	ADP
gujaf-417	163	74	competitor	competitor	NOUN
gujaf-417	163	75	financial	financial	ADJ
gujaf-417	163	76	statement	statement	NOUN
gujaf-417	163	77	performance	performance	NOUN
gujaf-417	163	78	appraisal	appraisal	NOUN
gujaf-417	163	79	,	,	PUNCT
gujaf-417	163	80	is	be	AUX
gujaf-417	163	81	32.785	32.785	NUM
gujaf-417	163	82	.	.	PUNCT
gujaf-417	164	1	with	with	ADP
gujaf-417	164	2	a	a	DET
gujaf-417	164	3	corresponding	corresponding	ADJ
gujaf-417	164	4	p	p	NOUN
gujaf-417	164	5	-	-	PUNCT
gujaf-417	164	6	value	value	NOUN
gujaf-417	164	7	of	of	ADP
gujaf-417	164	8	0.000	0.000	NUM
gujaf-417	164	9	and	and	CCONJ
gujaf-417	164	10	a	a	DET
gujaf-417	164	11	v	v	NOUN
gujaf-417	164	12	-	-	PUNCT
gujaf-417	164	13	value	value	NOUN
gujaf-417	164	14	statistic	statistic	NOUN
gujaf-417	164	15	of	of	ADP
gujaf-417	164	16	132983	132983	NUM
gujaf-417	164	17	,	,	PUNCT
gujaf-417	164	18	the	the	DET
gujaf-417	164	19	significance	significance	NOUN
gujaf-417	164	20	threshold	threshold	NOUN
gujaf-417	164	21	is	be	AUX
gujaf-417	164	22	below	below	ADP
gujaf-417	164	23	5	5	NUM
gujaf-417	164	24	%	%	NOUN
gujaf-417	164	25	(	(	PUNCT
gujaf-417	164	26	0.05	0.05	NUM
gujaf-417	164	27	)	)	PUNCT
gujaf-417	164	28	.	.	PUNCT
gujaf-417	165	1	this	this	PRON
gujaf-417	165	2	suggests	suggest	VERB
gujaf-417	165	3	a	a	DET
gujaf-417	165	4	result	result	NOUN
gujaf-417	165	5	that	that	PRON
gujaf-417	165	6	is	be	AUX
gujaf-417	165	7	statistically	statistically	ADV
gujaf-417	165	8	significant	significant	ADJ
gujaf-417	165	9	.	.	PUNCT
gujaf-417	166	1	as	as	ADP
gujaf-417	166	2	a	a	DET
gujaf-417	166	3	result	result	NOUN
gujaf-417	166	4	,	,	PUNCT
gujaf-417	166	5	the	the	DET
gujaf-417	166	6	null	null	ADJ
gujaf-417	166	7	hypothesis	hypothesis	NOUN
gujaf-417	166	8	,	,	PUNCT
gujaf-417	166	9	which	which	PRON
gujaf-417	166	10	claimed	claim	VERB
gujaf-417	166	11	that	that	SCONJ
gujaf-417	166	12	there	there	PRON
gujaf-417	166	13	is	be	VERB
gujaf-417	166	14	no	no	DET
gujaf-417	166	15	meaningful	meaningful	ADJ
gujaf-417	166	16	correlation	correlation	NOUN
gujaf-417	166	17	between	between	ADP
gujaf-417	166	18	the	the	DET
gujaf-417	166	19	net	net	ADJ
gujaf-417	166	20	profit	profit	NOUN
gujaf-417	166	21	before	before	ADP
gujaf-417	166	22	taxes	taxis	NOUN
gujaf-417	166	23	of	of	ADP
gujaf-417	166	24	nigerian	nigerian	ADJ
gujaf-417	166	25	listed	list	VERB
gujaf-417	166	26	manufacturing	manufacturing	NOUN
gujaf-417	166	27	companies	company	NOUN
gujaf-417	166	28	and	and	CCONJ
gujaf-417	166	29	the	the	DET
gujaf-417	166	30	evaluation	evaluation	NOUN
gujaf-417	166	31	of	of	ADP
gujaf-417	166	32	the	the	DET
gujaf-417	166	33	financial	financial	ADJ
gujaf-417	166	34	statements	statement	NOUN
gujaf-417	166	35	of	of	ADP
gujaf-417	166	36	their	their	PRON
gujaf-417	166	37	competitors	competitor	NOUN
gujaf-417	166	38	,	,	PUNCT
gujaf-417	166	39	is	be	AUX
gujaf-417	166	40	rejected	reject	VERB
gujaf-417	166	41	.	.	PUNCT
gujaf-417	167	1	therefore	therefore	ADV
gujaf-417	167	2	,	,	PUNCT
gujaf-417	167	3	the	the	DET
gujaf-417	167	4	study	study	NOUN
gujaf-417	167	5	comes	come	VERB
gujaf-417	167	6	to	to	ADP
gujaf-417	167	7	the	the	DET
gujaf-417	167	8	conclusion	conclusion	NOUN
gujaf-417	167	9	that	that	SCONJ
gujaf-417	167	10	there	there	PRON
gujaf-417	167	11	is	be	VERB
gujaf-417	167	12	a	a	DET
gujaf-417	167	13	substantial	substantial	ADJ
gujaf-417	167	14	correlation	correlation	NOUN
gujaf-417	167	15	between	between	ADP
gujaf-417	167	16	the	the	DET
gujaf-417	167	17	net	net	ADJ
gujaf-417	167	18	profit	profit	NOUN
gujaf-417	167	19	before	before	ADP
gujaf-417	167	20	taxes	taxis	NOUN
gujaf-417	167	21	of	of	ADP
gujaf-417	167	22	stated	state	VERB
gujaf-417	167	23	manufacturing	manufacturing	NOUN
gujaf-417	167	24	businesses	business	NOUN
gujaf-417	167	25	in	in	ADP
gujaf-417	167	26	nigeria	nigeria	PROPN
gujaf-417	167	27	and	and	CCONJ
gujaf-417	167	28	the	the	DET
gujaf-417	167	29	performance	performance	NOUN
gujaf-417	167	30	evaluation	evaluation	NOUN
gujaf-417	167	31	of	of	ADP
gujaf-417	167	32	their	their	PRON
gujaf-417	167	33	competitors	competitor	NOUN
gujaf-417	167	34	'	'	PART
gujaf-417	167	35	financial	financial	ADJ
gujaf-417	167	36	statements	statement	NOUN
gujaf-417	167	37	.	.	PUNCT
gujaf-417	168	1	research	research	NOUN
gujaf-417	168	2	question	question	NOUN
gujaf-417	168	3	two	two	NUM
gujaf-417	168	4	in	in	ADP
gujaf-417	168	5	what	what	DET
gujaf-417	168	6	manner	manner	NOUN
gujaf-417	168	7	does	do	AUX
gujaf-417	168	8	competitor	competitor	NOUN
gujaf-417	168	9	financial	financial	ADJ
gujaf-417	168	10	statement	statement	NOUN
gujaf-417	168	11	performance	performance	NOUN
gujaf-417	168	12	appraisal	appraisal	NOUN
gujaf-417	168	13	affect	affect	VERB
gujaf-417	168	14	the	the	DET
gujaf-417	168	15	return	return	NOUN
gujaf-417	168	16	on	on	ADP
gujaf-417	168	17	equity	equity	NOUN
gujaf-417	168	18	of	of	ADP
gujaf-417	168	19	quoted	quote	VERB
gujaf-417	168	20	manufacturing	manufacturing	NOUN
gujaf-417	168	21	companies	company	NOUN
gujaf-417	168	22	in	in	ADP
gujaf-417	168	23	nigeria	nigeria	PROPN
gujaf-417	168	24	?	?	PUNCT
gujaf-417	169	1	table	table	NOUN
gujaf-417	169	2	3	3	NUM
gujaf-417	169	3	spearman	spearman	NOUN
gujaf-417	169	4	’s	’s	PART
gujaf-417	169	5	rank	rank	NOUN
gujaf-417	169	6	correlation	correlation	NOUN
gujaf-417	169	7	summary	summary	NOUN
gujaf-417	169	8	for	for	ADP
gujaf-417	169	9	competitor	competitor	NOUN
gujaf-417	169	10	financial	financial	ADJ
gujaf-417	169	11	statement	statement	NOUN
gujaf-417	169	12	performance	performance	NOUN
gujaf-417	169	13	appraisaland	appraisaland	NOUN
gujaf-417	169	14	return	return	NOUN
gujaf-417	169	15	on	on	ADP
gujaf-417	169	16	equity	equity	NOUN
gujaf-417	169	17	variables	variable	NOUN
gujaf-417	169	18	n	n	CCONJ
gujaf-417	169	19	r	r	NOUN
gujaf-417	169	20	competitor	competitor	NOUN
gujaf-417	169	21	financial	financial	ADJ
gujaf-417	169	22	statement	statement	NOUN
gujaf-417	169	23	performance	performance	NOUN
gujaf-417	169	24	appraisal	appraisal	NOUN
gujaf-417	169	25	600	600	NUM
gujaf-417	169	26	gusau	gusau	ADJ
gujaf-417	169	27	journal	journal	NOUN
gujaf-417	169	28	of	of	ADP
gujaf-417	169	29	accounting	accounting	NOUN
gujaf-417	169	30	and	and	CCONJ
gujaf-417	169	31	finance	finance	NOUN
gujaf-417	169	32	,	,	PUNCT
gujaf-417	169	33	vol.6	vol.6	PROPN
gujaf-417	169	34	,	,	PUNCT
gujaf-417	169	35	issue	issue	NOUN
gujaf-417	169	36	2	2	NUM
gujaf-417	169	37	,	,	PUNCT
gujaf-417	169	38	april	april	PROPN
gujaf-417	169	39	,	,	PUNCT
gujaf-417	169	40	2025	2025	NUM
gujaf-417	169	41	88	88	NUM
gujaf-417	169	42	very	very	ADV
gujaf-417	169	43	low	low	ADJ
gujaf-417	169	44	relationship	relationship	NOUN
gujaf-417	169	45	0.178	0.178	NUM
gujaf-417	169	46	return	return	NOUN
gujaf-417	169	47	on	on	ADP
gujaf-417	169	48	equity	equity	NOUN
gujaf-417	169	49	600	600	NUM
gujaf-417	169	50	source	source	NOUN
gujaf-417	169	51	:	:	PUNCT
gujaf-417	169	52	extracted	extract	VERB
gujaf-417	169	53	from	from	ADP
gujaf-417	169	54	spss	spss	PROPN
gujaf-417	169	55	output	output	NOUN
gujaf-417	169	56	the	the	DET
gujaf-417	169	57	outcome	outcome	NOUN
gujaf-417	169	58	pertaining	pertain	VERB
gujaf-417	169	59	to	to	ADP
gujaf-417	169	60	the	the	DET
gujaf-417	169	61	second	second	ADJ
gujaf-417	169	62	study	study	NOUN
gujaf-417	169	63	question	question	NOUN
gujaf-417	169	64	is	be	AUX
gujaf-417	169	65	displayed	display	VERB
gujaf-417	169	66	in	in	ADP
gujaf-417	169	67	table	table	NOUN
gujaf-417	169	68	3	3	NUM
gujaf-417	169	69	above	above	ADV
gujaf-417	169	70	.	.	PUNCT
gujaf-417	170	1	the	the	DET
gujaf-417	170	2	outcome	outcome	NOUN
gujaf-417	170	3	shows	show	VERB
gujaf-417	170	4	an	an	DET
gujaf-417	170	5	extremely	extremely	ADV
gujaf-417	170	6	low	low	ADJ
gujaf-417	170	7	spearman	spearman	NOUN
gujaf-417	170	8	rank	rank	NOUN
gujaf-417	170	9	correlation	correlation	NOUN
gujaf-417	170	10	coefficient	coefficient	NOUN
gujaf-417	170	11	of	of	ADP
gujaf-417	170	12	0.178	0.178	NUM
gujaf-417	170	13	.	.	PUNCT
gujaf-417	171	1	this	this	PRON
gujaf-417	171	2	suggests	suggest	VERB
gujaf-417	171	3	that	that	SCONJ
gujaf-417	171	4	the	the	DET
gujaf-417	171	5	return	return	NOUN
gujaf-417	171	6	on	on	ADP
gujaf-417	171	7	equity	equity	NOUN
gujaf-417	171	8	of	of	ADP
gujaf-417	171	9	listed	list	VERB
gujaf-417	171	10	manufacturing	manufacturing	NOUN
gujaf-417	171	11	companies	company	NOUN
gujaf-417	171	12	in	in	ADP
gujaf-417	171	13	nigeria	nigeria	PROPN
gujaf-417	171	14	is	be	AUX
gujaf-417	171	15	only	only	ADV
gujaf-417	171	16	marginally	marginally	ADV
gujaf-417	171	17	impacted	impact	VERB
gujaf-417	171	18	by	by	ADP
gujaf-417	171	19	competitor	competitor	NOUN
gujaf-417	171	20	financial	financial	ADJ
gujaf-417	171	21	statement	statement	NOUN
gujaf-417	171	22	performance	performance	NOUN
gujaf-417	171	23	review	review	NOUN
gujaf-417	171	24	.	.	PUNCT
gujaf-417	172	1	testing	testing	NOUN
gujaf-417	172	2	of	of	ADP
gujaf-417	172	3	hypothesis	hypothesis	NOUN
gujaf-417	172	4	two	two	NUM
gujaf-417	172	5	ho2	ho2	NOUN
gujaf-417	172	6	:	:	PUNCT
gujaf-417	172	7	there	there	PRON
gujaf-417	172	8	is	be	VERB
gujaf-417	172	9	no	no	DET
gujaf-417	172	10	statistically	statistically	ADV
gujaf-417	172	11	significant	significant	ADJ
gujaf-417	172	12	correlation	correlation	NOUN
gujaf-417	172	13	between	between	ADP
gujaf-417	172	14	return	return	NOUN
gujaf-417	172	15	on	on	ADP
gujaf-417	172	16	equity	equity	NOUN
gujaf-417	172	17	and	and	CCONJ
gujaf-417	172	18	the	the	DET
gujaf-417	172	19	evaluation	evaluation	NOUN
gujaf-417	172	20	of	of	ADP
gujaf-417	172	21	competitors	competitor	NOUN
gujaf-417	172	22	'	'	PART
gujaf-417	172	23	financial	financial	ADJ
gujaf-417	172	24	statements	statement	NOUN
gujaf-417	172	25	table	table	NOUN
gujaf-417	172	26	4	4	NUM
gujaf-417	172	27	coefficients	coefficient	NOUN
gujaf-417	172	28	summary	summary	NOUN
gujaf-417	172	29	for	for	ADP
gujaf-417	172	30	theil	theil	PROPN
gujaf-417	172	31	-	-	PUNCT
gujaf-417	172	32	sen	sen	PROPN
gujaf-417	172	33	analysis	analysis	NOUN
gujaf-417	172	34	of	of	ADP
gujaf-417	172	35	cfspa	cfspa	NOUN
gujaf-417	172	36	and	and	CCONJ
gujaf-417	172	37	roe	roe	NOUN
gujaf-417	172	38	response	response	NOUN
gujaf-417	172	39	:	:	PUNCT
gujaf-417	172	40	roe	roe	NOUN
gujaf-417	172	41	estimate	estimate	VERB
gujaf-417	172	42	mad	mad	ADJ
gujaf-417	172	43	v	v	NOUN
gujaf-417	172	44	value	value	NOUN
gujaf-417	172	45	p	p	NOUN
gujaf-417	172	46	-	-	PUNCT
gujaf-417	172	47	value	value	NOUN
gujaf-417	172	48	intercept	intercept	NOUN
gujaf-417	172	49	0.05124	0.05124	NUM
gujaf-417	172	50	0.09344	0.09344	NUM
gujaf-417	172	51	120451	120451	NUM
gujaf-417	172	52	0.000	0.000	NUM
gujaf-417	172	53	cfspa	cfspa	NOUN
gujaf-417	172	54	0.02789	0.02789	NUM
gujaf-417	172	55	0.07041	0.07041	NUM
gujaf-417	172	56	128202	128202	NUM
gujaf-417	172	57	0.000	0.000	NUM
gujaf-417	172	58	residual	residual	ADJ
gujaf-417	172	59	standard	standard	ADJ
gujaf-417	172	60	error	error	NOUN
gujaf-417	172	61	:	:	PUNCT
gujaf-417	172	62	1953	1953	NUM
gujaf-417	172	63	on	on	ADP
gujaf-417	172	64	598	598	NUM
gujaf-417	172	65	degrees	degree	NOUN
gujaf-417	172	66	of	of	ADP
gujaf-417	172	67	freedom	freedom	NOUN
gujaf-417	172	68	source	source	NOUN
gujaf-417	172	69	:	:	PUNCT
gujaf-417	172	70	extracted	extract	VERB
gujaf-417	172	71	from	from	ADP
gujaf-417	172	72	r	r	NOUN
gujaf-417	172	73	-	-	PUNCT
gujaf-417	172	74	studio	studio	NOUN
gujaf-417	172	75	output	output	NOUN
gujaf-417	172	76	table	table	NOUN
gujaf-417	172	77	4	4	NUM
gujaf-417	172	78	above	above	ADV
gujaf-417	172	79	shows	show	VERB
gujaf-417	172	80	that	that	SCONJ
gujaf-417	172	81	the	the	DET
gujaf-417	172	82	median	median	ADJ
gujaf-417	172	83	absolute	absolute	ADJ
gujaf-417	172	84	deviation	deviation	NOUN
gujaf-417	172	85	(	(	PUNCT
gujaf-417	172	86	mad	mad	ADJ
gujaf-417	172	87	)	)	PUNCT
gujaf-417	172	88	,	,	PUNCT
gujaf-417	172	89	a	a	DET
gujaf-417	172	90	robust	robust	ADJ
gujaf-417	172	91	measure	measure	NOUN
gujaf-417	172	92	of	of	ADP
gujaf-417	172	93	variability	variability	NOUN
gujaf-417	172	94	for	for	ADP
gujaf-417	172	95	competitor	competitor	NOUN
gujaf-417	172	96	financial	financial	ADJ
gujaf-417	172	97	statement	statement	NOUN
gujaf-417	172	98	performance	performance	NOUN
gujaf-417	172	99	appraisal	appraisal	NOUN
gujaf-417	172	100	,	,	PUNCT
gujaf-417	172	101	is	be	AUX
gujaf-417	172	102	0.07041	0.07041	NUM
gujaf-417	172	103	.	.	PUNCT
gujaf-417	173	1	with	with	ADP
gujaf-417	173	2	a	a	DET
gujaf-417	173	3	corresponding	corresponding	ADJ
gujaf-417	173	4	p	p	NOUN
gujaf-417	173	5	-	-	PUNCT
gujaf-417	173	6	value	value	NOUN
gujaf-417	173	7	of	of	ADP
gujaf-417	173	8	0.000	0.000	NUM
gujaf-417	173	9	and	and	CCONJ
gujaf-417	173	10	a	a	DET
gujaf-417	173	11	v	v	NOUN
gujaf-417	173	12	-	-	PUNCT
gujaf-417	173	13	value	value	NOUN
gujaf-417	173	14	statistic	statistic	NOUN
gujaf-417	173	15	of	of	ADP
gujaf-417	173	16	128202	128202	NUM
gujaf-417	173	17	,	,	PUNCT
gujaf-417	173	18	the	the	DET
gujaf-417	173	19	significance	significance	NOUN
gujaf-417	173	20	threshold	threshold	NOUN
gujaf-417	173	21	is	be	AUX
gujaf-417	173	22	below	below	ADP
gujaf-417	173	23	5	5	NUM
gujaf-417	173	24	%	%	NOUN
gujaf-417	173	25	(	(	PUNCT
gujaf-417	173	26	0.05	0.05	NUM
gujaf-417	173	27	)	)	PUNCT
gujaf-417	173	28	.	.	PUNCT
gujaf-417	174	1	this	this	PRON
gujaf-417	174	2	suggests	suggest	VERB
gujaf-417	174	3	a	a	DET
gujaf-417	174	4	result	result	NOUN
gujaf-417	174	5	that	that	PRON
gujaf-417	174	6	is	be	AUX
gujaf-417	174	7	statistically	statistically	ADV
gujaf-417	174	8	significant	significant	ADJ
gujaf-417	174	9	.	.	PUNCT
gujaf-417	175	1	as	as	ADP
gujaf-417	175	2	a	a	DET
gujaf-417	175	3	result	result	NOUN
gujaf-417	175	4	,	,	PUNCT
gujaf-417	175	5	the	the	DET
gujaf-417	175	6	null	null	ADJ
gujaf-417	175	7	hypothesis	hypothesis	NOUN
gujaf-417	175	8	—	—	PUNCT
gujaf-417	175	9	which	which	PRON
gujaf-417	175	10	claimed	claim	VERB
gujaf-417	175	11	that	that	SCONJ
gujaf-417	175	12	there	there	PRON
gujaf-417	175	13	is	be	VERB
gujaf-417	175	14	no	no	DET
gujaf-417	175	15	statistically	statistically	ADV
gujaf-417	175	16	significant	significant	ADJ
gujaf-417	175	17	correlation	correlation	NOUN
gujaf-417	175	18	between	between	ADP
gujaf-417	175	19	the	the	DET
gujaf-417	175	20	return	return	NOUN
gujaf-417	175	21	on	on	ADP
gujaf-417	175	22	equity	equity	NOUN
gujaf-417	175	23	of	of	ADP
gujaf-417	175	24	nigerian	nigerian	ADJ
gujaf-417	175	25	listed	list	VERB
gujaf-417	175	26	manufacturing	manufacturing	NOUN
gujaf-417	175	27	companies	company	NOUN
gujaf-417	175	28	and	and	CCONJ
gujaf-417	175	29	the	the	DET
gujaf-417	175	30	evaluation	evaluation	NOUN
gujaf-417	175	31	of	of	ADP
gujaf-417	175	32	their	their	PRON
gujaf-417	175	33	competitors	competitor	NOUN
gujaf-417	175	34	'	'	PART
gujaf-417	175	35	financial	financial	ADJ
gujaf-417	175	36	statements	statement	NOUN
gujaf-417	175	37	—	—	PUNCT
gujaf-417	175	38	is	be	AUX
gujaf-417	175	39	rejected	reject	VERB
gujaf-417	175	40	.	.	PUNCT
gujaf-417	176	1	thus	thus	ADV
gujaf-417	176	2	,	,	PUNCT
gujaf-417	176	3	the	the	DET
gujaf-417	176	4	study	study	NOUN
gujaf-417	176	5	comes	come	VERB
gujaf-417	176	6	to	to	ADP
gujaf-417	176	7	the	the	DET
gujaf-417	176	8	conclusion	conclusion	NOUN
gujaf-417	176	9	that	that	SCONJ
gujaf-417	176	10	there	there	PRON
gujaf-417	176	11	is	be	VERB
gujaf-417	176	12	a	a	DET
gujaf-417	176	13	statistically	statistically	ADV
gujaf-417	176	14	significant	significant	ADJ
gujaf-417	176	15	correlation	correlation	NOUN
gujaf-417	176	16	between	between	ADP
gujaf-417	176	17	the	the	DET
gujaf-417	176	18	return	return	NOUN
gujaf-417	176	19	on	on	ADP
gujaf-417	176	20	equity	equity	NOUN
gujaf-417	176	21	of	of	ADP
gujaf-417	176	22	the	the	DET
gujaf-417	176	23	mentioned	mention	VERB
gujaf-417	176	24	manufacturing	manufacture	VERB
gujaf-417	176	25	companies	company	NOUN
gujaf-417	176	26	in	in	ADP
gujaf-417	176	27	nigeria	nigeria	PROPN
gujaf-417	176	28	and	and	CCONJ
gujaf-417	176	29	the	the	DET
gujaf-417	176	30	evaluation	evaluation	NOUN
gujaf-417	176	31	of	of	ADP
gujaf-417	176	32	competitor	competitor	NOUN
gujaf-417	176	33	financial	financial	ADJ
gujaf-417	176	34	statements	statement	NOUN
gujaf-417	176	35	.	.	PUNCT
gujaf-417	177	1	research	research	NOUN
gujaf-417	177	2	question	question	NOUN
gujaf-417	177	3	three	three	NUM
gujaf-417	177	4	in	in	ADP
gujaf-417	177	5	what	what	PRON
gujaf-417	177	6	regard	regard	NOUN
gujaf-417	177	7	does	do	AUX
gujaf-417	177	8	competitor	competitor	NOUN
gujaf-417	177	9	financial	financial	ADJ
gujaf-417	177	10	statement	statement	NOUN
gujaf-417	177	11	performance	performance	NOUN
gujaf-417	177	12	appraisal	appraisal	NOUN
gujaf-417	177	13	affect	affect	VERB
gujaf-417	177	14	earnings	earning	NOUN
gujaf-417	177	15	per	per	ADP
gujaf-417	177	16	share	share	NOUN
gujaf-417	177	17	of	of	ADP
gujaf-417	177	18	quoted	quote	VERB
gujaf-417	177	19	manufacturing	manufacturing	NOUN
gujaf-417	177	20	companies	company	NOUN
gujaf-417	177	21	in	in	ADP
gujaf-417	177	22	nigeria	nigeria	PROPN
gujaf-417	177	23	?	?	PUNCT
gujaf-417	178	1	table	table	NOUN
gujaf-417	178	2	5	5	NUM
gujaf-417	178	3	spearman	spearman	NOUN
gujaf-417	178	4	’s	’s	PART
gujaf-417	178	5	rank	rank	NOUN
gujaf-417	178	6	correlation	correlation	NOUN
gujaf-417	178	7	summary	summary	NOUN
gujaf-417	178	8	for	for	ADP
gujaf-417	178	9	competitor	competitor	NOUN
gujaf-417	178	10	financial	financial	ADJ
gujaf-417	178	11	statement	statement	NOUN
gujaf-417	178	12	performance	performance	NOUN
gujaf-417	178	13	appraisaland	appraisaland	NOUN
gujaf-417	178	14	earnings	earning	NOUN
gujaf-417	178	15	per	per	ADP
gujaf-417	178	16	share	share	NOUN
gujaf-417	178	17	variables	variable	NOUN
gujaf-417	178	18	n	n	ADP
gujaf-417	178	19	r	r	NOUN
gujaf-417	178	20	gusau	gusau	ADJ
gujaf-417	178	21	journal	journal	NOUN
gujaf-417	178	22	of	of	ADP
gujaf-417	178	23	accounting	accounting	NOUN
gujaf-417	178	24	and	and	CCONJ
gujaf-417	178	25	finance	finance	NOUN
gujaf-417	178	26	,	,	PUNCT
gujaf-417	178	27	vol.6	vol.6	PROPN
gujaf-417	178	28	,	,	PUNCT
gujaf-417	178	29	issue	issue	NOUN
gujaf-417	178	30	2	2	NUM
gujaf-417	178	31	,	,	PUNCT
gujaf-417	178	32	april	april	PROPN
gujaf-417	178	33	,	,	PUNCT
gujaf-417	178	34	2025	2025	NUM
gujaf-417	178	35	89	89	NUM
gujaf-417	178	36	competitor	competitor	NOUN
gujaf-417	178	37	financial	financial	ADJ
gujaf-417	178	38	statement	statement	NOUN
gujaf-417	178	39	performance	performance	NOUN
gujaf-417	178	40	appraisal	appraisal	NOUN
gujaf-417	178	41	600	600	NUM
gujaf-417	178	42	very	very	ADV
gujaf-417	178	43	low	low	ADJ
gujaf-417	178	44	relationship	relationship	NOUN
gujaf-417	178	45	0.112	0.112	NUM
gujaf-417	178	46	earnings	earning	NOUN
gujaf-417	178	47	per	per	ADP
gujaf-417	178	48	share	share	NOUN
gujaf-417	178	49	600	600	NUM
gujaf-417	178	50	source	source	NOUN
gujaf-417	178	51	:	:	PUNCT
gujaf-417	178	52	extracted	extract	VERB
gujaf-417	178	53	from	from	ADP
gujaf-417	178	54	spss	spss	PROPN
gujaf-417	178	55	output	output	NOUN
gujaf-417	178	56	the	the	DET
gujaf-417	178	57	outcome	outcome	NOUN
gujaf-417	178	58	of	of	ADP
gujaf-417	178	59	the	the	DET
gujaf-417	178	60	third	third	ADJ
gujaf-417	178	61	study	study	NOUN
gujaf-417	178	62	question	question	NOUN
gujaf-417	178	63	is	be	AUX
gujaf-417	178	64	displayed	display	VERB
gujaf-417	178	65	in	in	ADP
gujaf-417	178	66	table	table	NOUN
gujaf-417	178	67	5	5	NUM
gujaf-417	178	68	above	above	ADV
gujaf-417	178	69	.	.	PUNCT
gujaf-417	179	1	the	the	DET
gujaf-417	179	2	outcome	outcome	NOUN
gujaf-417	179	3	shows	show	VERB
gujaf-417	179	4	an	an	DET
gujaf-417	179	5	extremely	extremely	ADV
gujaf-417	179	6	low	low	ADJ
gujaf-417	179	7	spearman	spearman	NOUN
gujaf-417	179	8	rank	rank	NOUN
gujaf-417	179	9	correlation	correlation	NOUN
gujaf-417	179	10	coefficient	coefficient	NOUN
gujaf-417	179	11	of	of	ADP
gujaf-417	179	12	0.112	0.112	NUM
gujaf-417	179	13	.	.	PUNCT
gujaf-417	180	1	this	this	PRON
gujaf-417	180	2	suggests	suggest	VERB
gujaf-417	180	3	that	that	SCONJ
gujaf-417	180	4	the	the	DET
gujaf-417	180	5	impact	impact	NOUN
gujaf-417	180	6	of	of	ADP
gujaf-417	180	7	rival	rival	ADJ
gujaf-417	180	8	financial	financial	ADJ
gujaf-417	180	9	statement	statement	NOUN
gujaf-417	180	10	performance	performance	NOUN
gujaf-417	180	11	evaluation	evaluation	NOUN
gujaf-417	180	12	on	on	ADP
gujaf-417	180	13	the	the	DET
gujaf-417	180	14	earnings	earning	NOUN
gujaf-417	180	15	per	per	ADP
gujaf-417	180	16	share	share	NOUN
gujaf-417	180	17	of	of	ADP
gujaf-417	180	18	nigerian	nigerian	ADJ
gujaf-417	180	19	manufacturing	manufacturing	NOUN
gujaf-417	180	20	companies	company	NOUN
gujaf-417	180	21	that	that	PRON
gujaf-417	180	22	are	be	AUX
gujaf-417	180	23	listed	list	VERB
gujaf-417	180	24	is	be	AUX
gujaf-417	180	25	negligible	negligible	ADJ
gujaf-417	180	26	.	.	PUNCT
gujaf-417	181	1	testing	testing	NOUN
gujaf-417	181	2	of	of	ADP
gujaf-417	181	3	hypothesis	hypothesis	NOUN
gujaf-417	181	4	three	three	NUM
gujaf-417	181	5	ho3	ho3	NOUN
gujaf-417	181	6	:	:	PUNCT
gujaf-417	181	7	earnings	earning	NOUN
gujaf-417	181	8	per	per	ADP
gujaf-417	181	9	share	share	NOUN
gujaf-417	181	10	and	and	CCONJ
gujaf-417	181	11	the	the	DET
gujaf-417	181	12	evaluation	evaluation	NOUN
gujaf-417	181	13	of	of	ADP
gujaf-417	181	14	competitors	competitor	NOUN
gujaf-417	181	15	'	'	PART
gujaf-417	181	16	financial	financial	ADJ
gujaf-417	181	17	statements	statement	NOUN
gujaf-417	181	18	performance	performance	NOUN
gujaf-417	181	19	do	do	AUX
gujaf-417	181	20	not	not	PART
gujaf-417	181	21	significantly	significantly	ADV
gujaf-417	181	22	correlate	correlate	VERB
gujaf-417	181	23	.	.	PUNCT
gujaf-417	182	1	table	table	NOUN
gujaf-417	182	2	6	6	NUM
gujaf-417	182	3	coefficients	coefficient	NOUN
gujaf-417	182	4	summary	summary	NOUN
gujaf-417	182	5	for	for	ADP
gujaf-417	182	6	theil	theil	PROPN
gujaf-417	182	7	-	-	PUNCT
gujaf-417	182	8	sen	sen	PROPN
gujaf-417	182	9	analysis	analysis	NOUN
gujaf-417	182	10	of	of	ADP
gujaf-417	182	11	cfspa	cfspa	NOUN
gujaf-417	182	12	and	and	CCONJ
gujaf-417	182	13	eps	ep	NOUN
gujaf-417	182	14	response	response	NOUN
gujaf-417	182	15	:	:	PUNCT
gujaf-417	182	16	eps	ep	NOUN
gujaf-417	182	17	estimate	estimate	VERB
gujaf-417	182	18	mad	mad	ADJ
gujaf-417	182	19	v	v	NOUN
gujaf-417	182	20	value	value	NOUN
gujaf-417	182	21	p	p	NOUN
gujaf-417	182	22	-	-	PUNCT
gujaf-417	182	23	value	value	NOUN
gujaf-417	182	24	intercept	intercept	NOUN
gujaf-417	182	25	0.76788	0.76788	NUM
gujaf-417	182	26	1.74588	1.74588	NUM
gujaf-417	182	27	132886	132886	NUM
gujaf-417	182	28	0.000	0.000	NUM
gujaf-417	182	29	cfspa	cfspa	NOUN
gujaf-417	182	30	0.07836	0.07836	NUM
gujaf-417	182	31	1.00631	1.00631	NUM
gujaf-417	182	32	95815	95815	NUM
gujaf-417	182	33	0.159	0.159	NUM
gujaf-417	182	34	residual	residual	ADJ
gujaf-417	182	35	standard	standard	ADJ
gujaf-417	182	36	error	error	NOUN
gujaf-417	182	37	:	:	PUNCT
gujaf-417	182	38	5474	5474	NUM
gujaf-417	182	39	on	on	ADP
gujaf-417	182	40	598	598	NUM
gujaf-417	182	41	degrees	degree	NOUN
gujaf-417	182	42	of	of	ADP
gujaf-417	182	43	freedom	freedom	NOUN
gujaf-417	182	44	source	source	NOUN
gujaf-417	182	45	:	:	PUNCT
gujaf-417	182	46	extracted	extract	VERB
gujaf-417	182	47	from	from	ADP
gujaf-417	182	48	r	r	NOUN
gujaf-417	182	49	-	-	PUNCT
gujaf-417	182	50	studio	studio	NOUN
gujaf-417	182	51	output	output	NOUN
gujaf-417	182	52	the	the	DET
gujaf-417	182	53	result	result	NOUN
gujaf-417	182	54	in	in	ADP
gujaf-417	182	55	table	table	NOUN
gujaf-417	182	56	6	6	NUM
gujaf-417	182	57	above	above	ADV
gujaf-417	182	58	shows	show	VERB
gujaf-417	182	59	that	that	SCONJ
gujaf-417	182	60	the	the	DET
gujaf-417	182	61	median	median	ADJ
gujaf-417	182	62	absolute	absolute	ADJ
gujaf-417	182	63	deviation	deviation	NOUN
gujaf-417	182	64	(	(	PUNCT
gujaf-417	182	65	mad	mad	ADJ
gujaf-417	182	66	)	)	PUNCT
gujaf-417	182	67	,	,	PUNCT
gujaf-417	182	68	a	a	DET
gujaf-417	182	69	robust	robust	ADJ
gujaf-417	182	70	measure	measure	NOUN
gujaf-417	182	71	of	of	ADP
gujaf-417	182	72	variability	variability	NOUN
gujaf-417	182	73	for	for	ADP
gujaf-417	182	74	competitor	competitor	NOUN
gujaf-417	182	75	financial	financial	ADJ
gujaf-417	182	76	statement	statement	NOUN
gujaf-417	182	77	performance	performance	NOUN
gujaf-417	182	78	appraisal	appraisal	NOUN
gujaf-417	182	79	,	,	PUNCT
gujaf-417	182	80	is	be	AUX
gujaf-417	182	81	1.00631.since	1.00631.since	PROPN
gujaf-417	182	82	the	the	DET
gujaf-417	182	83	null	null	ADJ
gujaf-417	182	84	hypothesisthat	hypothesisthat	X
gujaf-417	182	85	there	there	PRON
gujaf-417	182	86	is	be	VERB
gujaf-417	182	87	no	no	DET
gujaf-417	182	88	significant	significant	ADJ
gujaf-417	182	89	relationship	relationship	NOUN
gujaf-417	182	90	between	between	ADP
gujaf-417	182	91	competitor	competitor	NOUN
gujaf-417	182	92	financial	financial	ADJ
gujaf-417	182	93	statement	statement	NOUN
gujaf-417	182	94	performance	performance	NOUN
gujaf-417	182	95	appraisal	appraisal	NOUN
gujaf-417	182	96	and	and	CCONJ
gujaf-417	182	97	earnings	earning	NOUN
gujaf-417	182	98	per	per	ADP
gujaf-417	182	99	shareis	shareis	NOUN
gujaf-417	182	100	accepted	accept	VERB
gujaf-417	182	101	,	,	PUNCT
gujaf-417	182	102	the	the	DET
gujaf-417	182	103	study	study	NOUN
gujaf-417	182	104	comes	come	VERB
gujaf-417	182	105	to	to	ADP
gujaf-417	182	106	the	the	DET
gujaf-417	182	107	conclusion	conclusion	NOUN
gujaf-417	182	108	that	that	SCONJ
gujaf-417	182	109	there	there	PRON
gujaf-417	182	110	is	be	VERB
gujaf-417	182	111	no	no	DET
gujaf-417	182	112	relationship	relationship	NOUN
gujaf-417	182	113	between	between	ADP
gujaf-417	182	114	competitor	competitor	NOUN
gujaf-417	182	115	financial	financial	ADJ
gujaf-417	182	116	statement	statement	NOUN
gujaf-417	182	117	performance	performance	NOUN
gujaf-417	182	118	appraisal	appraisal	NOUN
gujaf-417	182	119	and	and	CCONJ
gujaf-417	182	120	earnings	earning	NOUN
gujaf-417	182	121	per	per	ADP
gujaf-417	182	122	share	share	NOUN
gujaf-417	182	123	of	of	ADP
gujaf-417	182	124	quoted	quote	VERB
gujaf-417	182	125	manufacturing	manufacturing	NOUN
gujaf-417	182	126	companies	company	NOUN
gujaf-417	182	127	in	in	ADP
gujaf-417	182	128	nigeria	nigeria	PROPN
gujaf-417	182	129	.	.	PUNCT
gujaf-417	183	1	the	the	DET
gujaf-417	183	2	v	v	NOUN
gujaf-417	183	3	-	-	PUNCT
gujaf-417	183	4	value	value	NOUN
gujaf-417	183	5	statistic	statistic	NOUN
gujaf-417	183	6	is	be	AUX
gujaf-417	183	7	95815	95815	NUM
gujaf-417	183	8	with	with	ADP
gujaf-417	183	9	a	a	DET
gujaf-417	183	10	corresponding	corresponding	ADJ
gujaf-417	183	11	p	p	NOUN
gujaf-417	183	12	-	-	PUNCT
gujaf-417	183	13	value	value	NOUN
gujaf-417	183	14	of	of	ADP
gujaf-417	183	15	0.159	0.159	NUM
gujaf-417	183	16	,	,	PUNCT
gujaf-417	183	17	which	which	PRON
gujaf-417	183	18	is	be	AUX
gujaf-417	183	19	greater	great	ADJ
gujaf-417	183	20	than	than	ADP
gujaf-417	183	21	the	the	DET
gujaf-417	183	22	5	5	NUM
gujaf-417	183	23	%	%	NOUN
gujaf-417	183	24	(	(	PUNCT
gujaf-417	183	25	0.05	0.05	NUM
gujaf-417	183	26	)	)	PUNCT
gujaf-417	183	27	level	level	NOUN
gujaf-417	183	28	of	of	ADP
gujaf-417	183	29	significance	significance	NOUN
gujaf-417	183	30	and	and	CCONJ
gujaf-417	183	31	indicates	indicate	VERB
gujaf-417	183	32	a	a	DET
gujaf-417	183	33	statistically	statistically	ADV
gujaf-417	183	34	insignificant	insignificant	ADJ
gujaf-417	183	35	result	result	NOUN
gujaf-417	183	36	.	.	PUNCT
gujaf-417	184	1	research	research	NOUN
gujaf-417	184	2	question	question	NOUN
gujaf-417	184	3	four	four	NUM
gujaf-417	184	4	to	to	ADP
gujaf-417	184	5	what	what	DET
gujaf-417	184	6	extent	extent	NOUN
gujaf-417	184	7	does	do	AUX
gujaf-417	184	8	competitor	competitor	NOUN
gujaf-417	184	9	financial	financial	ADJ
gujaf-417	184	10	statement	statement	NOUN
gujaf-417	184	11	performance	performance	NOUN
gujaf-417	184	12	appraisal	appraisal	NOUN
gujaf-417	184	13	affect	affect	VERB
gujaf-417	184	14	the	the	DET
gujaf-417	184	15	return	return	NOUN
gujaf-417	184	16	on	on	ADP
gujaf-417	184	17	assets	asset	NOUN
gujaf-417	184	18	of	of	ADP
gujaf-417	184	19	listed	list	VERB
gujaf-417	184	20	manufacturing	manufacturing	NOUN
gujaf-417	184	21	companies	company	NOUN
gujaf-417	184	22	in	in	ADP
gujaf-417	184	23	nigeria	nigeria	PROPN
gujaf-417	184	24	?	?	PUNCT
gujaf-417	185	1	table	table	NOUN
gujaf-417	185	2	7	7	NUM
gujaf-417	185	3	spearman	spearman	NOUN
gujaf-417	185	4	’s	’s	PART
gujaf-417	185	5	rank	rank	NOUN
gujaf-417	185	6	correlation	correlation	NOUN
gujaf-417	185	7	summary	summary	NOUN
gujaf-417	185	8	for	for	ADP
gujaf-417	185	9	competitor	competitor	NOUN
gujaf-417	185	10	financial	financial	ADJ
gujaf-417	185	11	statement	statement	NOUN
gujaf-417	185	12	performance	performance	NOUN
gujaf-417	185	13	appraisaland	appraisaland	NOUN
gujaf-417	185	14	return	return	NOUN
gujaf-417	185	15	on	on	ADP
gujaf-417	185	16	assets	asset	NOUN
gujaf-417	185	17	variables	variable	NOUN
gujaf-417	185	18	n	n	ADP
gujaf-417	185	19	r	r	NOUN
gujaf-417	185	20	gusau	gusau	ADJ
gujaf-417	185	21	journal	journal	NOUN
gujaf-417	185	22	of	of	ADP
gujaf-417	185	23	accounting	accounting	NOUN
gujaf-417	185	24	and	and	CCONJ
gujaf-417	185	25	finance	finance	NOUN
gujaf-417	185	26	,	,	PUNCT
gujaf-417	185	27	vol.6	vol.6	PROPN
gujaf-417	185	28	,	,	PUNCT
gujaf-417	185	29	issue	issue	NOUN
gujaf-417	185	30	2	2	NUM
gujaf-417	185	31	,	,	PUNCT
gujaf-417	185	32	april	april	PROPN
gujaf-417	185	33	,	,	PUNCT
gujaf-417	185	34	2025	2025	NUM
gujaf-417	185	35	90	90	NUM
gujaf-417	185	36	competitor	competitor	NOUN
gujaf-417	185	37	financial	financial	ADJ
gujaf-417	185	38	statement	statement	NOUN
gujaf-417	185	39	performance	performance	NOUN
gujaf-417	185	40	appraisal	appraisal	NOUN
gujaf-417	185	41	600	600	NUM
gujaf-417	185	42	low	low	ADJ
gujaf-417	185	43	relationship	relationship	NOUN
gujaf-417	185	44	0.323	0.323	NUM
gujaf-417	185	45	return	return	NOUN
gujaf-417	185	46	on	on	ADP
gujaf-417	185	47	assets	asset	NOUN
gujaf-417	185	48	600	600	NUM
gujaf-417	185	49	source	source	NOUN
gujaf-417	185	50	:	:	PUNCT
gujaf-417	185	51	extracted	extract	VERB
gujaf-417	185	52	from	from	ADP
gujaf-417	185	53	spss	spss	PROPN
gujaf-417	185	54	output	output	NOUN
gujaf-417	185	55	the	the	DET
gujaf-417	185	56	outcome	outcome	NOUN
gujaf-417	185	57	for	for	ADP
gujaf-417	185	58	research	research	NOUN
gujaf-417	185	59	question	question	NOUN
gujaf-417	185	60	four	four	NUM
gujaf-417	185	61	is	be	AUX
gujaf-417	185	62	displayed	display	VERB
gujaf-417	185	63	in	in	ADP
gujaf-417	185	64	table	table	NOUN
gujaf-417	185	65	7	7	NUM
gujaf-417	185	66	above	above	ADV
gujaf-417	185	67	.	.	PUNCT
gujaf-417	186	1	the	the	DET
gujaf-417	186	2	outcome	outcome	NOUN
gujaf-417	186	3	indicates	indicate	VERB
gujaf-417	186	4	a	a	DET
gujaf-417	186	5	low	low	ADJ
gujaf-417	186	6	spearman	spearman	NOUN
gujaf-417	186	7	rank	rank	NOUN
gujaf-417	186	8	correlation	correlation	NOUN
gujaf-417	186	9	coefficient	coefficient	NOUN
gujaf-417	186	10	of	of	ADP
gujaf-417	186	11	0.323	0.323	NUM
gujaf-417	186	12	.	.	PUNCT
gujaf-417	187	1	this	this	PRON
gujaf-417	187	2	suggests	suggest	VERB
gujaf-417	187	3	that	that	SCONJ
gujaf-417	187	4	the	the	DET
gujaf-417	187	5	evaluation	evaluation	NOUN
gujaf-417	187	6	of	of	ADP
gujaf-417	187	7	competitors	competitor	NOUN
gujaf-417	187	8	'	'	PART
gujaf-417	187	9	financial	financial	ADJ
gujaf-417	187	10	statements	statement	NOUN
gujaf-417	187	11	has	have	VERB
gujaf-417	187	12	little	little	ADJ
gujaf-417	187	13	bearing	bearing	NOUN
gujaf-417	187	14	on	on	ADP
gujaf-417	187	15	the	the	DET
gujaf-417	187	16	return	return	NOUN
gujaf-417	187	17	on	on	ADP
gujaf-417	187	18	assets	asset	NOUN
gujaf-417	187	19	of	of	ADP
gujaf-417	187	20	nigerian	nigerian	ADJ
gujaf-417	187	21	manufacturing	manufacturing	NOUN
gujaf-417	187	22	companies	company	NOUN
gujaf-417	187	23	that	that	PRON
gujaf-417	187	24	are	be	AUX
gujaf-417	187	25	quoted	quote	VERB
gujaf-417	187	26	.	.	PUNCT
gujaf-417	188	1	testing	testing	NOUN
gujaf-417	188	2	of	of	ADP
gujaf-417	188	3	hypothesis	hypothesis	NOUN
gujaf-417	188	4	four	four	NUM
gujaf-417	188	5	ho4	ho4	NOUN
gujaf-417	188	6	:	:	PUNCT
gujaf-417	188	7	there	there	PRON
gujaf-417	188	8	is	be	VERB
gujaf-417	188	9	no	no	DET
gujaf-417	188	10	statistically	statistically	ADV
gujaf-417	188	11	significant	significant	ADJ
gujaf-417	188	12	correlation	correlation	NOUN
gujaf-417	188	13	between	between	ADP
gujaf-417	188	14	return	return	NOUN
gujaf-417	188	15	on	on	ADP
gujaf-417	188	16	assets	asset	NOUN
gujaf-417	188	17	and	and	CCONJ
gujaf-417	188	18	the	the	DET
gujaf-417	188	19	evaluation	evaluation	NOUN
gujaf-417	188	20	of	of	ADP
gujaf-417	188	21	competitor	competitor	NOUN
gujaf-417	188	22	financial	financial	ADJ
gujaf-417	188	23	statements	statement	NOUN
gujaf-417	188	24	appraisal	appraisal	NOUN
gujaf-417	188	25	.	.	PUNCT
gujaf-417	189	1	table	table	NOUN
gujaf-417	189	2	8	8	NUM
gujaf-417	189	3	coefficients	coefficient	NOUN
gujaf-417	189	4	summary	summary	NOUN
gujaf-417	189	5	for	for	ADP
gujaf-417	189	6	theil	theil	PROPN
gujaf-417	189	7	-	-	PUNCT
gujaf-417	189	8	sen	sen	PROPN
gujaf-417	189	9	analysis	analysis	NOUN
gujaf-417	189	10	of	of	ADP
gujaf-417	189	11	cfspa	cfspa	NOUN
gujaf-417	189	12	and	and	CCONJ
gujaf-417	189	13	roa	roa	PROPN
gujaf-417	189	14	response	response	NOUN
gujaf-417	189	15	:	:	PUNCT
gujaf-417	189	16	roa	roa	NOUN
gujaf-417	189	17	estimate	estimate	VERB
gujaf-417	189	18	mad	mad	ADJ
gujaf-417	189	19	v	v	NOUN
gujaf-417	189	20	value	value	NOUN
gujaf-417	189	21	p	p	NOUN
gujaf-417	189	22	-	-	PUNCT
gujaf-417	189	23	value	value	NOUN
gujaf-417	189	24	intercept	intercept	NOUN
gujaf-417	189	25	0.006242	0.006242	NUM
gujaf-417	190	1	6.748250	6.748250	NUM
gujaf-417	190	2	85419	85419	NUM
gujaf-417	190	3	0.000	0.000	NUM
gujaf-417	190	4	cfspa	cfspa	NOUN
gujaf-417	190	5	3.453372	3.453372	NUM
gujaf-417	190	6	5.099487	5.099487	NUM
gujaf-417	190	7	149593	149593	NUM
gujaf-417	190	8	0.000	0.000	NUM
gujaf-417	190	9	residual	residual	ADJ
gujaf-417	190	10	standard	standard	ADJ
gujaf-417	190	11	error	error	NOUN
gujaf-417	190	12	:	:	PUNCT
gujaf-417	190	13	241300	241300	NUM
gujaf-417	190	14	on	on	ADP
gujaf-417	190	15	598	598	NUM
gujaf-417	190	16	degrees	degree	NOUN
gujaf-417	190	17	of	of	ADP
gujaf-417	190	18	freedom	freedom	NOUN
gujaf-417	190	19	source	source	NOUN
gujaf-417	190	20	:	:	PUNCT
gujaf-417	190	21	extracted	extract	VERB
gujaf-417	190	22	from	from	ADP
gujaf-417	190	23	r	r	NOUN
gujaf-417	190	24	-	-	PUNCT
gujaf-417	190	25	studio	studio	NOUN
gujaf-417	190	26	output	output	NOUN
gujaf-417	190	27	the	the	DET
gujaf-417	190	28	result	result	NOUN
gujaf-417	190	29	in	in	ADP
gujaf-417	190	30	table	table	NOUN
gujaf-417	190	31	8	8	NUM
gujaf-417	190	32	above	above	ADV
gujaf-417	190	33	shows	show	VERB
gujaf-417	190	34	that	that	SCONJ
gujaf-417	190	35	the	the	DET
gujaf-417	190	36	median	median	ADJ
gujaf-417	190	37	absolute	absolute	ADJ
gujaf-417	190	38	deviation	deviation	NOUN
gujaf-417	190	39	(	(	PUNCT
gujaf-417	190	40	mad	mad	ADJ
gujaf-417	190	41	)	)	PUNCT
gujaf-417	190	42	,	,	PUNCT
gujaf-417	190	43	a	a	DET
gujaf-417	190	44	robust	robust	ADJ
gujaf-417	190	45	measure	measure	NOUN
gujaf-417	190	46	of	of	ADP
gujaf-417	190	47	variability	variability	NOUN
gujaf-417	190	48	for	for	ADP
gujaf-417	190	49	competitor	competitor	NOUN
gujaf-417	190	50	financial	financial	ADJ
gujaf-417	190	51	statement	statement	NOUN
gujaf-417	190	52	performance	performance	NOUN
gujaf-417	190	53	appraisal	appraisal	NOUN
gujaf-417	190	54	is	be	AUX
gujaf-417	190	55	5.099487	5.099487	NUM
gujaf-417	190	56	.	.	PUNCT
gujaf-417	190	57	with	with	ADP
gujaf-417	190	58	a	a	DET
gujaf-417	190	59	corresponding	corresponding	ADJ
gujaf-417	190	60	p	p	NOUN
gujaf-417	190	61	-	-	PUNCT
gujaf-417	190	62	value	value	NOUN
gujaf-417	190	63	of	of	ADP
gujaf-417	190	64	0.000	0.000	NUM
gujaf-417	190	65	and	and	CCONJ
gujaf-417	190	66	a	a	DET
gujaf-417	190	67	v	v	NOUN
gujaf-417	190	68	-	-	PUNCT
gujaf-417	190	69	value	value	NOUN
gujaf-417	190	70	statistic	statistic	NOUN
gujaf-417	190	71	of	of	ADP
gujaf-417	190	72	149593	149593	NUM
gujaf-417	190	73	,	,	PUNCT
gujaf-417	190	74	the	the	DET
gujaf-417	190	75	significance	significance	NOUN
gujaf-417	190	76	threshold	threshold	NOUN
gujaf-417	190	77	is	be	AUX
gujaf-417	190	78	below	below	ADP
gujaf-417	190	79	5	5	NUM
gujaf-417	190	80	%	%	NOUN
gujaf-417	190	81	(	(	PUNCT
gujaf-417	190	82	0.05	0.05	NUM
gujaf-417	190	83	)	)	PUNCT
gujaf-417	190	84	.	.	PUNCT
gujaf-417	191	1	this	this	PRON
gujaf-417	191	2	suggests	suggest	VERB
gujaf-417	191	3	a	a	DET
gujaf-417	191	4	result	result	NOUN
gujaf-417	191	5	that	that	PRON
gujaf-417	191	6	is	be	AUX
gujaf-417	191	7	statistically	statistically	ADV
gujaf-417	191	8	significant	significant	ADJ
gujaf-417	191	9	.	.	PUNCT
gujaf-417	192	1	as	as	ADP
gujaf-417	192	2	a	a	DET
gujaf-417	192	3	result	result	NOUN
gujaf-417	192	4	,	,	PUNCT
gujaf-417	192	5	the	the	DET
gujaf-417	192	6	null	null	ADJ
gujaf-417	192	7	hypothesis	hypothesis	NOUN
gujaf-417	192	8	—	—	PUNCT
gujaf-417	192	9	which	which	PRON
gujaf-417	192	10	claimed	claim	VERB
gujaf-417	192	11	that	that	SCONJ
gujaf-417	192	12	there	there	PRON
gujaf-417	192	13	is	be	VERB
gujaf-417	192	14	no	no	DET
gujaf-417	192	15	statistically	statistically	ADV
gujaf-417	192	16	significant	significant	ADJ
gujaf-417	192	17	correlation	correlation	NOUN
gujaf-417	192	18	between	between	ADP
gujaf-417	192	19	the	the	DET
gujaf-417	192	20	return	return	NOUN
gujaf-417	192	21	on	on	ADP
gujaf-417	192	22	assets	asset	NOUN
gujaf-417	192	23	of	of	ADP
gujaf-417	192	24	quoted	quote	VERB
gujaf-417	192	25	manufacturing	manufacturing	NOUN
gujaf-417	192	26	companies	company	NOUN
gujaf-417	192	27	in	in	ADP
gujaf-417	192	28	nigeria	nigeria	PROPN
gujaf-417	192	29	and	and	CCONJ
gujaf-417	192	30	the	the	DET
gujaf-417	192	31	performance	performance	NOUN
gujaf-417	192	32	evaluation	evaluation	NOUN
gujaf-417	192	33	of	of	ADP
gujaf-417	192	34	their	their	PRON
gujaf-417	192	35	competitors	competitor	NOUN
gujaf-417	192	36	'	'	PART
gujaf-417	192	37	financial	financial	ADJ
gujaf-417	192	38	statements	statement	NOUN
gujaf-417	192	39	—	—	PUNCT
gujaf-417	192	40	is	be	AUX
gujaf-417	192	41	rejected	reject	VERB
gujaf-417	192	42	.	.	PUNCT
gujaf-417	193	1	thus	thus	ADV
gujaf-417	193	2	,	,	PUNCT
gujaf-417	193	3	the	the	DET
gujaf-417	193	4	study	study	NOUN
gujaf-417	193	5	comes	come	VERB
gujaf-417	193	6	to	to	ADP
gujaf-417	193	7	the	the	DET
gujaf-417	193	8	conclusion	conclusion	NOUN
gujaf-417	193	9	that	that	SCONJ
gujaf-417	193	10	there	there	PRON
gujaf-417	193	11	is	be	VERB
gujaf-417	193	12	a	a	DET
gujaf-417	193	13	statistically	statistically	ADV
gujaf-417	193	14	significant	significant	ADJ
gujaf-417	193	15	correlation	correlation	NOUN
gujaf-417	193	16	between	between	ADP
gujaf-417	193	17	the	the	DET
gujaf-417	193	18	return	return	NOUN
gujaf-417	193	19	on	on	ADP
gujaf-417	193	20	assets	asset	NOUN
gujaf-417	193	21	of	of	ADP
gujaf-417	193	22	mentioned	mention	VERB
gujaf-417	193	23	manufacturing	manufacturing	NOUN
gujaf-417	193	24	companies	company	NOUN
gujaf-417	193	25	in	in	ADP
gujaf-417	193	26	nigeria	nigeria	PROPN
gujaf-417	193	27	and	and	CCONJ
gujaf-417	193	28	the	the	DET
gujaf-417	193	29	evaluation	evaluation	NOUN
gujaf-417	193	30	of	of	ADP
gujaf-417	193	31	rival	rival	ADJ
gujaf-417	193	32	financial	financial	ADJ
gujaf-417	193	33	statements	statement	NOUN
gujaf-417	193	34	.	.	PUNCT
gujaf-417	194	1	5.0	5.0	NUM
gujaf-417	194	2	summary	summary	NOUN
gujaf-417	194	3	of	of	ADP
gujaf-417	194	4	findings	finding	NOUN
gujaf-417	194	5	following	follow	VERB
gujaf-417	194	6	the	the	DET
gujaf-417	194	7	analyses	analysis	NOUN
gujaf-417	194	8	conducted	conduct	VERB
gujaf-417	194	9	and	and	CCONJ
gujaf-417	194	10	the	the	DET
gujaf-417	194	11	results	result	NOUN
gujaf-417	194	12	discussed	discuss	VERB
gujaf-417	194	13	,	,	PUNCT
gujaf-417	194	14	the	the	DET
gujaf-417	194	15	findings	finding	NOUN
gujaf-417	194	16	of	of	ADP
gujaf-417	194	17	the	the	DET
gujaf-417	194	18	study	study	NOUN
gujaf-417	194	19	can	can	AUX
gujaf-417	194	20	be	be	AUX
gujaf-417	194	21	summarized	summarize	VERB
gujaf-417	194	22	as	as	ADP
gujaf-417	194	23	follow	follow	NOUN
gujaf-417	194	24	:	:	PUNCT
gujaf-417	194	25	i.	i.	NOUN
gujaf-417	194	26	the	the	DET
gujaf-417	194	27	relationship	relationship	NOUN
gujaf-417	194	28	between	between	ADP
gujaf-417	194	29	competitor	competitor	NOUN
gujaf-417	194	30	financial	financial	ADJ
gujaf-417	194	31	performance	performance	NOUN
gujaf-417	194	32	appraisal	appraisal	NOUN
gujaf-417	194	33	and	and	CCONJ
gujaf-417	194	34	net	net	ADJ
gujaf-417	194	35	profit	profit	NOUN
gujaf-417	194	36	before	before	ADP
gujaf-417	194	37	tax	tax	NOUN
gujaf-417	194	38	of	of	ADP
gujaf-417	194	39	quoted	quote	VERB
gujaf-417	194	40	manufacturing	manufacturing	NOUN
gujaf-417	194	41	companies	company	NOUN
gujaf-417	194	42	in	in	ADP
gujaf-417	194	43	nigeria	nigeria	PROPN
gujaf-417	194	44	is	be	AUX
gujaf-417	194	45	statistically	statistically	ADV
gujaf-417	194	46	significant	significant	ADJ
gujaf-417	194	47	,	,	PUNCT
gujaf-417	194	48	but	but	CCONJ
gujaf-417	194	49	to	to	ADP
gujaf-417	194	50	a	a	DET
gujaf-417	194	51	very	very	ADV
gujaf-417	194	52	low	low	ADJ
gujaf-417	194	53	extent	extent	NOUN
gujaf-417	194	54	.	.	PUNCT
gujaf-417	195	1	this	this	PRON
gujaf-417	195	2	implies	imply	VERB
gujaf-417	195	3	that	that	SCONJ
gujaf-417	195	4	manufacturing	manufacturing	NOUN
gujaf-417	195	5	firms	firm	NOUN
gujaf-417	195	6	intending	intend	VERB
gujaf-417	195	7	to	to	PART
gujaf-417	195	8	boost	boost	VERB
gujaf-417	195	9	their	their	PRON
gujaf-417	195	10	net	net	ADJ
gujaf-417	195	11	profit	profit	NOUN
gujaf-417	195	12	before	before	ADP
gujaf-417	195	13	tax	tax	NOUN
gujaf-417	195	14	using	use	VERB
gujaf-417	195	15	competitor	competitor	NOUN
gujaf-417	195	16	financial	financial	ADJ
gujaf-417	195	17	statement	statement	NOUN
gujaf-417	195	18	performance	performance	NOUN
gujaf-417	195	19	appraisal	appraisal	NOUN
gujaf-417	195	20	will	will	AUX
gujaf-417	195	21	get	get	VERB
gujaf-417	195	22	a	a	DET
gujaf-417	195	23	boost	boost	NOUN
gujaf-417	195	24	level	level	NOUN
gujaf-417	195	25	that	that	PRON
gujaf-417	195	26	is	be	AUX
gujaf-417	195	27	low	low	ADJ
gujaf-417	195	28	since	since	SCONJ
gujaf-417	195	29	the	the	DET
gujaf-417	195	30	analysis	analysis	NOUN
gujaf-417	195	31	revealed	reveal	VERB
gujaf-417	195	32	significant	significant	ADJ
gujaf-417	195	33	but	but	CCONJ
gujaf-417	195	34	low	low	ADJ
gujaf-417	195	35	relationship	relationship	NOUN
gujaf-417	195	36	.	.	PUNCT
gujaf-417	196	1	gusau	gusau	PROPN
gujaf-417	196	2	journal	journal	PROPN
gujaf-417	196	3	of	of	ADP
gujaf-417	196	4	accounting	accounting	NOUN
gujaf-417	196	5	and	and	CCONJ
gujaf-417	196	6	finance	finance	NOUN
gujaf-417	196	7	,	,	PUNCT
gujaf-417	196	8	vol.6	vol.6	PROPN
gujaf-417	196	9	,	,	PUNCT
gujaf-417	196	10	issue	issue	NOUN
gujaf-417	196	11	2	2	NUM
gujaf-417	196	12	,	,	PUNCT
gujaf-417	196	13	april	april	PROPN
gujaf-417	196	14	,	,	PUNCT
gujaf-417	196	15	2025	2025	NUM
gujaf-417	196	16	91	91	NUM
gujaf-417	196	17	ii	ii	NOUN
gujaf-417	196	18	.	.	PUNCT
gujaf-417	197	1	the	the	DET
gujaf-417	197	2	relationship	relationship	NOUN
gujaf-417	197	3	between	between	ADP
gujaf-417	197	4	competitor	competitor	NOUN
gujaf-417	197	5	financial	financial	ADJ
gujaf-417	197	6	performance	performance	NOUN
gujaf-417	197	7	appraisal	appraisal	NOUN
gujaf-417	197	8	and	and	CCONJ
gujaf-417	197	9	return	return	NOUN
gujaf-417	197	10	on	on	ADP
gujaf-417	197	11	equity	equity	NOUN
gujaf-417	197	12	of	of	ADP
gujaf-417	197	13	quoted	quote	VERB
gujaf-417	197	14	manufacturing	manufacturing	NOUN
gujaf-417	197	15	companies	company	NOUN
gujaf-417	197	16	in	in	ADP
gujaf-417	197	17	nigeria	nigeria	PROPN
gujaf-417	197	18	is	be	AUX
gujaf-417	197	19	statistically	statistically	ADV
gujaf-417	197	20	significant	significant	ADJ
gujaf-417	197	21	,	,	PUNCT
gujaf-417	197	22	but	but	CCONJ
gujaf-417	197	23	to	to	ADP
gujaf-417	197	24	a	a	DET
gujaf-417	197	25	very	very	ADV
gujaf-417	197	26	low	low	ADJ
gujaf-417	197	27	extent	extent	NOUN
gujaf-417	197	28	.	.	PUNCT
gujaf-417	198	1	this	this	PRON
gujaf-417	198	2	by	by	ADP
gujaf-417	198	3	implication	implication	NOUN
gujaf-417	198	4	implies	imply	VERB
gujaf-417	198	5	that	that	SCONJ
gujaf-417	198	6	manufacturing	manufacturing	NOUN
gujaf-417	198	7	firms	firm	NOUN
gujaf-417	198	8	using	use	VERB
gujaf-417	198	9	competitor	competitor	NOUN
gujaf-417	198	10	financial	financial	ADJ
gujaf-417	198	11	statement	statement	NOUN
gujaf-417	198	12	performance	performance	NOUN
gujaf-417	198	13	appraisal	appraisal	NOUN
gujaf-417	198	14	to	to	PART
gujaf-417	198	15	enhance	enhance	VERB
gujaf-417	198	16	their	their	PRON
gujaf-417	198	17	return	return	NOUN
gujaf-417	198	18	on	on	ADP
gujaf-417	198	19	equity	equity	NOUN
gujaf-417	198	20	will	will	AUX
gujaf-417	198	21	obtain	obtain	VERB
gujaf-417	198	22	a	a	DET
gujaf-417	198	23	result	result	NOUN
gujaf-417	198	24	that	that	PRON
gujaf-417	198	25	will	will	AUX
gujaf-417	198	26	be	be	AUX
gujaf-417	198	27	very	very	ADV
gujaf-417	198	28	low	low	ADJ
gujaf-417	198	29	even	even	ADV
gujaf-417	198	30	though	though	SCONJ
gujaf-417	198	31	it	it	PRON
gujaf-417	198	32	is	be	AUX
gujaf-417	198	33	significant	significant	ADJ
gujaf-417	198	34	.	.	PUNCT
gujaf-417	199	1	the	the	DET
gujaf-417	199	2	worry	worry	NOUN
gujaf-417	199	3	here	here	ADV
gujaf-417	199	4	however	however	ADV
gujaf-417	199	5	would	would	AUX
gujaf-417	199	6	be	be	AUX
gujaf-417	199	7	whether	whether	SCONJ
gujaf-417	199	8	the	the	DET
gujaf-417	199	9	benefit	benefit	NOUN
gujaf-417	199	10	derived	derive	VERB
gujaf-417	199	11	in	in	ADP
gujaf-417	199	12	return	return	NOUN
gujaf-417	199	13	on	on	ADP
gujaf-417	199	14	equity	equity	NOUN
gujaf-417	199	15	is	be	AUX
gujaf-417	199	16	commensurate	commensurate	ADJ
gujaf-417	199	17	with	with	ADP
gujaf-417	199	18	the	the	DET
gujaf-417	199	19	cost	cost	NOUN
gujaf-417	199	20	involved	involve	VERB
gujaf-417	199	21	in	in	ADP
gujaf-417	199	22	the	the	DET
gujaf-417	199	23	financial	financial	ADJ
gujaf-417	199	24	statement	statement	NOUN
gujaf-417	199	25	performance	performance	NOUN
gujaf-417	199	26	appraisal	appraisal	NOUN
gujaf-417	199	27	.	.	PUNCT
gujaf-417	200	1	iii	iii	X
gujaf-417	200	2	.	.	PUNCT
gujaf-417	201	1	the	the	DET
gujaf-417	201	2	relationship	relationship	NOUN
gujaf-417	201	3	between	between	ADP
gujaf-417	201	4	competitor	competitor	NOUN
gujaf-417	201	5	financial	financial	ADJ
gujaf-417	201	6	performance	performance	NOUN
gujaf-417	201	7	appraisal	appraisal	NOUN
gujaf-417	201	8	and	and	CCONJ
gujaf-417	201	9	earnings	earning	NOUN
gujaf-417	201	10	per	per	ADP
gujaf-417	201	11	share	share	NOUN
gujaf-417	201	12	of	of	ADP
gujaf-417	201	13	quoted	quote	VERB
gujaf-417	201	14	manufacturing	manufacturing	NOUN
gujaf-417	201	15	companies	company	NOUN
gujaf-417	201	16	in	in	ADP
gujaf-417	201	17	nigeria	nigeria	PROPN
gujaf-417	201	18	is	be	AUX
gujaf-417	201	19	statistically	statistically	ADV
gujaf-417	201	20	very	very	ADV
gujaf-417	201	21	low	low	ADJ
gujaf-417	201	22	and	and	CCONJ
gujaf-417	201	23	insignificant	insignificant	ADJ
gujaf-417	201	24	.	.	PUNCT
gujaf-417	202	1	this	this	PRON
gujaf-417	202	2	implies	imply	VERB
gujaf-417	202	3	embarking	embark	VERB
gujaf-417	202	4	on	on	ADP
gujaf-417	202	5	competitor	competitor	ADJ
gujaf-417	202	6	financial	financial	ADJ
gujaf-417	202	7	statement	statement	NOUN
gujaf-417	202	8	performance	performance	NOUN
gujaf-417	202	9	appraisal	appraisal	NOUN
gujaf-417	202	10	by	by	ADP
gujaf-417	202	11	manufacturing	manufacture	VERB
gujaf-417	202	12	firms	firm	NOUN
gujaf-417	202	13	in	in	ADP
gujaf-417	202	14	nigeria	nigeria	PROPN
gujaf-417	202	15	in	in	ADP
gujaf-417	202	16	order	order	NOUN
gujaf-417	202	17	to	to	PART
gujaf-417	202	18	improve	improve	VERB
gujaf-417	202	19	on	on	ADP
gujaf-417	202	20	the	the	DET
gujaf-417	202	21	firm	firm	NOUN
gujaf-417	202	22	’s	’s	PART
gujaf-417	202	23	earnings	earning	NOUN
gujaf-417	202	24	per	per	ADP
gujaf-417	202	25	share	share	NOUN
gujaf-417	202	26	will	will	AUX
gujaf-417	202	27	be	be	AUX
gujaf-417	202	28	an	an	DET
gujaf-417	202	29	exercise	exercise	NOUN
gujaf-417	202	30	in	in	ADP
gujaf-417	202	31	futility	futility	NOUN
gujaf-417	202	32	because	because	SCONJ
gujaf-417	202	33	of	of	ADP
gujaf-417	202	34	the	the	DET
gujaf-417	202	35	insignificant	insignificant	ADJ
gujaf-417	202	36	and	and	CCONJ
gujaf-417	202	37	very	very	ADV
gujaf-417	202	38	low	low	ADJ
gujaf-417	202	39	relationship	relationship	NOUN
gujaf-417	202	40	the	the	DET
gujaf-417	202	41	result	result	NOUN
gujaf-417	202	42	revealed	reveal	VERB
gujaf-417	202	43	.	.	PUNCT
gujaf-417	203	1	iv	iv	X
gujaf-417	203	2	.	.	PUNCT
gujaf-417	204	1	the	the	DET
gujaf-417	204	2	relationship	relationship	NOUN
gujaf-417	204	3	between	between	ADP
gujaf-417	204	4	competitor	competitor	NOUN
gujaf-417	204	5	financial	financial	ADJ
gujaf-417	204	6	statement	statement	NOUN
gujaf-417	204	7	performance	performance	NOUN
gujaf-417	204	8	appraisal	appraisal	NOUN
gujaf-417	204	9	and	and	CCONJ
gujaf-417	204	10	return	return	NOUN
gujaf-417	204	11	on	on	ADP
gujaf-417	204	12	assets	asset	NOUN
gujaf-417	204	13	of	of	ADP
gujaf-417	204	14	manufacturing	manufacturing	NOUN
gujaf-417	204	15	firms	firm	NOUN
gujaf-417	204	16	in	in	ADP
gujaf-417	204	17	nigeria	nigeria	PROPN
gujaf-417	204	18	is	be	AUX
gujaf-417	204	19	statistically	statistically	ADV
gujaf-417	204	20	significant	significant	ADJ
gujaf-417	204	21	but	but	CCONJ
gujaf-417	204	22	low	low	ADJ
gujaf-417	204	23	.	.	PUNCT
gujaf-417	205	1	again	again	ADV
gujaf-417	205	2	,	,	PUNCT
gujaf-417	205	3	this	this	PRON
gujaf-417	205	4	indicates	indicate	VERB
gujaf-417	205	5	that	that	SCONJ
gujaf-417	205	6	manufacturing	manufacturing	NOUN
gujaf-417	205	7	firms	firm	NOUN
gujaf-417	205	8	embarking	embark	VERB
gujaf-417	205	9	on	on	ADP
gujaf-417	205	10	this	this	DET
gujaf-417	205	11	strategy	strategy	NOUN
gujaf-417	205	12	in	in	ADP
gujaf-417	205	13	order	order	NOUN
gujaf-417	205	14	to	to	PART
gujaf-417	205	15	enhance	enhance	VERB
gujaf-417	205	16	their	their	PRON
gujaf-417	205	17	return	return	NOUN
gujaf-417	205	18	on	on	ADP
gujaf-417	205	19	assets	asset	NOUN
gujaf-417	205	20	will	will	AUX
gujaf-417	205	21	get	get	VERB
gujaf-417	205	22	a	a	DET
gujaf-417	205	23	result	result	NOUN
gujaf-417	205	24	that	that	PRON
gujaf-417	205	25	is	be	AUX
gujaf-417	205	26	low	low	ADJ
gujaf-417	205	27	.	.	PUNCT
gujaf-417	206	1	in	in	ADP
gujaf-417	206	2	order	order	NOUN
gujaf-417	206	3	words	word	NOUN
gujaf-417	206	4	,	,	PUNCT
gujaf-417	206	5	the	the	DET
gujaf-417	206	6	return	return	NOUN
gujaf-417	206	7	on	on	ADP
gujaf-417	206	8	assets	asset	NOUN
gujaf-417	206	9	will	will	AUX
gujaf-417	206	10	be	be	AUX
gujaf-417	206	11	increased	increase	VERB
gujaf-417	206	12	,	,	PUNCT
gujaf-417	206	13	but	but	CCONJ
gujaf-417	206	14	with	with	ADP
gujaf-417	206	15	a	a	DET
gujaf-417	206	16	low	low	ADJ
gujaf-417	206	17	margin	margin	NOUN
gujaf-417	206	18	.	.	PUNCT
gujaf-417	207	1	conclusion	conclusion	NOUN
gujaf-417	207	2	according	accord	VERB
gujaf-417	207	3	to	to	ADP
gujaf-417	207	4	the	the	DET
gujaf-417	207	5	data	datum	NOUN
gujaf-417	207	6	gathered	gather	VERB
gujaf-417	207	7	and	and	CCONJ
gujaf-417	207	8	examined	examine	VERB
gujaf-417	207	9	,	,	PUNCT
gujaf-417	207	10	the	the	DET
gujaf-417	207	11	debates	debate	NOUN
gujaf-417	207	12	that	that	PRON
gujaf-417	207	13	ensued	ensue	VERB
gujaf-417	207	14	after	after	ADP
gujaf-417	207	15	the	the	DET
gujaf-417	207	16	analyses	analysis	NOUN
gujaf-417	207	17	,	,	PUNCT
gujaf-417	207	18	and	and	CCONJ
gujaf-417	207	19	the	the	DET
gujaf-417	207	20	conclusions	conclusion	NOUN
gujaf-417	207	21	drawn	draw	VERB
gujaf-417	207	22	,	,	PUNCT
gujaf-417	207	23	empirical	empirical	ADJ
gujaf-417	207	24	data	datum	NOUN
gujaf-417	207	25	showed	show	VERB
gujaf-417	207	26	a	a	DET
gujaf-417	207	27	substantial	substantial	ADJ
gujaf-417	207	28	correlation	correlation	NOUN
gujaf-417	207	29	between	between	ADP
gujaf-417	207	30	net	net	ADJ
gujaf-417	207	31	profit	profit	NOUN
gujaf-417	207	32	before	before	ADP
gujaf-417	207	33	taxes	taxis	NOUN
gujaf-417	207	34	,	,	PUNCT
gujaf-417	207	35	return	return	VERB
gujaf-417	207	36	on	on	ADP
gujaf-417	207	37	equity	equity	NOUN
gujaf-417	207	38	,	,	PUNCT
gujaf-417	207	39	and	and	CCONJ
gujaf-417	207	40	return	return	VERB
gujaf-417	207	41	on	on	ADP
gujaf-417	207	42	assets	asset	NOUN
gujaf-417	207	43	and	and	CCONJ
gujaf-417	207	44	the	the	DET
gujaf-417	207	45	evaluation	evaluation	NOUN
gujaf-417	207	46	of	of	ADP
gujaf-417	207	47	competitor	competitor	NOUN
gujaf-417	207	48	financial	financial	ADJ
gujaf-417	207	49	statement	statement	NOUN
gujaf-417	207	50	performance	performance	NOUN
gujaf-417	207	51	,	,	PUNCT
gujaf-417	207	52	even	even	ADV
gujaf-417	207	53	though	though	SCONJ
gujaf-417	207	54	the	the	DET
gujaf-417	207	55	relationship	relationship	NOUN
gujaf-417	207	56	is	be	AUX
gujaf-417	207	57	low	low	ADJ
gujaf-417	207	58	as	as	SCONJ
gujaf-417	207	59	indicated	indicate	VERB
gujaf-417	207	60	in	in	ADP
gujaf-417	207	61	tables	table	NOUN
gujaf-417	207	62	1	1	NUM
gujaf-417	207	63	,	,	PUNCT
gujaf-417	207	64	3	3	NUM
gujaf-417	207	65	and	and	CCONJ
gujaf-417	207	66	7	7	NUM
gujaf-417	207	67	respectfully	respectfully	ADV
gujaf-417	207	68	in	in	ADP
gujaf-417	207	69	the	the	DET
gujaf-417	207	70	analyses	analysis	NOUN
gujaf-417	207	71	conducted	conduct	VERB
gujaf-417	207	72	.	.	PUNCT
gujaf-417	208	1	this	this	PRON
gujaf-417	208	2	is	be	AUX
gujaf-417	208	3	consistent	consistent	ADJ
gujaf-417	208	4	with	with	ADP
gujaf-417	208	5	the	the	DET
gujaf-417	208	6	research	research	NOUN
gujaf-417	208	7	conducted	conduct	VERB
gujaf-417	208	8	by	by	ADP
gujaf-417	208	9	thapayom	thapayom	PROPN
gujaf-417	208	10	(	(	PUNCT
gujaf-417	208	11	2019	2019	NUM
gujaf-417	208	12	)	)	PUNCT
gujaf-417	208	13	and	and	CCONJ
gujaf-417	208	14	phornlaphatrachakorn	phornlaphatrachakorn	VERB
gujaf-417	208	15	(	(	PUNCT
gujaf-417	208	16	2019	2019	NUM
gujaf-417	208	17	)	)	PUNCT
gujaf-417	208	18	.	.	PUNCT
gujaf-417	209	1	however	however	ADV
gujaf-417	209	2	,	,	PUNCT
gujaf-417	209	3	an	an	DET
gujaf-417	209	4	insignificant	insignificant	ADJ
gujaf-417	209	5	and	and	CCONJ
gujaf-417	209	6	very	very	ADV
gujaf-417	209	7	low	low	ADJ
gujaf-417	209	8	relationship	relationship	NOUN
gujaf-417	209	9	exist	exist	VERB
gujaf-417	209	10	between	between	ADP
gujaf-417	209	11	competitor	competitor	NOUN
gujaf-417	209	12	financial	financial	ADJ
gujaf-417	209	13	statement	statement	NOUN
gujaf-417	209	14	performance	performance	NOUN
gujaf-417	209	15	appraisal	appraisal	NOUN
gujaf-417	209	16	and	and	CCONJ
gujaf-417	209	17	earnings	earning	NOUN
gujaf-417	209	18	per	per	ADP
gujaf-417	209	19	share	share	NOUN
gujaf-417	209	20	,	,	PUNCT
gujaf-417	209	21	and	and	CCONJ
gujaf-417	209	22	this	this	DET
gujaf-417	209	23	sis	sis	NOUN
gujaf-417	209	24	supported	support	VERB
gujaf-417	209	25	by	by	ADP
gujaf-417	209	26	the	the	DET
gujaf-417	209	27	study	study	NOUN
gujaf-417	209	28	of	of	ADP
gujaf-417	209	29	egbuhuzor	egbuhuzor	PROPN
gujaf-417	209	30	et	et	PROPN
gujaf-417	209	31	al	al	PROPN
gujaf-417	209	32	.	.	PROPN
gujaf-417	209	33	(	(	PUNCT
gujaf-417	209	34	2021	2021	NUM
gujaf-417	209	35	)	)	PUNCT
gujaf-417	209	36	which	which	PRON
gujaf-417	209	37	states	state	VERB
gujaf-417	209	38	that	that	SCONJ
gujaf-417	209	39	there	there	PRON
gujaf-417	209	40	is	be	VERB
gujaf-417	209	41	no	no	DET
gujaf-417	209	42	significant	significant	ADJ
gujaf-417	209	43	correlation	correlation	NOUN
gujaf-417	209	44	between	between	ADP
gujaf-417	209	45	earnings	earning	NOUN
gujaf-417	209	46	per	per	ADP
gujaf-417	209	47	share	share	NOUN
gujaf-417	209	48	and	and	CCONJ
gujaf-417	209	49	the	the	DET
gujaf-417	209	50	evaluation	evaluation	NOUN
gujaf-417	209	51	of	of	ADP
gujaf-417	209	52	rival	rival	ADJ
gujaf-417	209	53	financial	financial	ADJ
gujaf-417	209	54	statements	statement	NOUN
gujaf-417	209	55	.	.	PUNCT
gujaf-417	210	1	given	give	VERB
gujaf-417	210	2	the	the	DET
gujaf-417	210	3	foregoing	foregoing	NOUN
gujaf-417	210	4	,	,	PUNCT
gujaf-417	210	5	it	it	PRON
gujaf-417	210	6	can	can	AUX
gujaf-417	210	7	be	be	AUX
gujaf-417	210	8	inferred	infer	VERB
gujaf-417	210	9	that	that	SCONJ
gujaf-417	210	10	the	the	DET
gujaf-417	210	11	financial	financial	ADJ
gujaf-417	210	12	performance	performance	NOUN
gujaf-417	210	13	of	of	ADP
gujaf-417	210	14	nigerian	nigerian	ADJ
gujaf-417	210	15	manufacturing	manufacturing	NOUN
gujaf-417	210	16	companies	company	NOUN
gujaf-417	210	17	is	be	AUX
gujaf-417	210	18	significantly	significantly	ADV
gujaf-417	210	19	correlated	correlate	VERB
gujaf-417	210	20	with	with	ADP
gujaf-417	210	21	the	the	DET
gujaf-417	210	22	evaluation	evaluation	NOUN
gujaf-417	210	23	of	of	ADP
gujaf-417	210	24	rival	rival	ADJ
gujaf-417	210	25	financial	financial	ADJ
gujaf-417	210	26	statements	statement	NOUN
gujaf-417	210	27	.	.	PUNCT
gujaf-417	211	1	recommendations	recommendation	NOUN
gujaf-417	211	2	upon	upon	SCONJ
gujaf-417	211	3	conclusion	conclusion	NOUN
gujaf-417	211	4	of	of	ADP
gujaf-417	211	5	this	this	DET
gujaf-417	211	6	study	study	NOUN
gujaf-417	211	7	,	,	PUNCT
gujaf-417	211	8	it	it	PRON
gujaf-417	211	9	is	be	AUX
gujaf-417	211	10	therefore	therefore	ADV
gujaf-417	211	11	recommended	recommend	VERB
gujaf-417	211	12	that	that	SCONJ
gujaf-417	211	13	:	:	PUNCT
gujaf-417	211	14	i.	i.	NOUN
gujaf-417	211	15	that	that	SCONJ
gujaf-417	211	16	manufacturing	manufacture	VERB
gujaf-417	211	17	companies	company	NOUN
gujaf-417	211	18	intending	intend	VERB
gujaf-417	211	19	to	to	PART
gujaf-417	211	20	improve	improve	VERB
gujaf-417	211	21	their	their	PRON
gujaf-417	211	22	net	net	ADJ
gujaf-417	211	23	profit	profit	NOUN
gujaf-417	211	24	before	before	SCONJ
gujaf-417	211	25	tax	tax	NOUN
gujaf-417	211	26	can	can	AUX
gujaf-417	211	27	engage	engage	VERB
gujaf-417	211	28	in	in	ADP
gujaf-417	211	29	the	the	DET
gujaf-417	211	30	practice	practice	NOUN
gujaf-417	211	31	of	of	ADP
gujaf-417	211	32	competitor	competitor	NOUN
gujaf-417	211	33	financial	financial	ADJ
gujaf-417	211	34	statement	statement	NOUN
gujaf-417	211	35	performance	performance	NOUN
gujaf-417	211	36	appraisal	appraisal	NOUN
gujaf-417	211	37	since	since	SCONJ
gujaf-417	211	38	statistically	statistically	ADV
gujaf-417	211	39	,	,	PUNCT
gujaf-417	211	40	results	result	NOUN
gujaf-417	211	41	have	have	AUX
gujaf-417	211	42	shown	show	VERB
gujaf-417	211	43	that	that	SCONJ
gujaf-417	211	44	there	there	PRON
gujaf-417	211	45	is	be	VERB
gujaf-417	211	46	a	a	DET
gujaf-417	211	47	significant	significant	ADJ
gujaf-417	211	48	relationship	relationship	NOUN
gujaf-417	211	49	between	between	ADP
gujaf-417	211	50	the	the	DET
gujaf-417	211	51	two	two	NUM
gujaf-417	211	52	variables	variable	NOUN
gujaf-417	211	53	,	,	PUNCT
gujaf-417	211	54	even	even	ADV
gujaf-417	211	55	though	though	SCONJ
gujaf-417	211	56	the	the	DET
gujaf-417	211	57	relationship	relationship	NOUN
gujaf-417	211	58	is	be	AUX
gujaf-417	211	59	low	low	ADJ
gujaf-417	211	60	.	.	PUNCT
gujaf-417	212	1	ii	ii	PROPN
gujaf-417	212	2	.	.	PUNCT
gujaf-417	213	1	just	just	ADV
gujaf-417	213	2	as	as	SCONJ
gujaf-417	213	3	the	the	DET
gujaf-417	213	4	case	case	NOUN
gujaf-417	213	5	in	in	ADP
gujaf-417	213	6	net	net	ADJ
gujaf-417	213	7	profit	profit	NOUN
gujaf-417	213	8	before	before	ADP
gujaf-417	213	9	tax	tax	NOUN
gujaf-417	213	10	,	,	PUNCT
gujaf-417	213	11	manufacturing	manufacturing	NOUN
gujaf-417	213	12	companies	company	NOUN
gujaf-417	213	13	that	that	PRON
gujaf-417	213	14	desires	desire	NOUN
gujaf-417	213	15	to	to	PART
gujaf-417	213	16	improve	improve	VERB
gujaf-417	213	17	their	their	PRON
gujaf-417	213	18	return	return	NOUN
gujaf-417	213	19	on	on	ADP
gujaf-417	213	20	equity	equity	NOUN
gujaf-417	213	21	can	can	AUX
gujaf-417	213	22	embark	embark	VERB
gujaf-417	213	23	on	on	ADP
gujaf-417	213	24	competitor	competitor	NOUN
gujaf-417	213	25	financial	financial	ADJ
gujaf-417	213	26	statement	statement	NOUN
gujaf-417	213	27	performance	performance	NOUN
gujaf-417	213	28	appraisal	appraisal	NOUN
gujaf-417	213	29	so	so	SCONJ
gujaf-417	213	30	as	as	SCONJ
gujaf-417	213	31	to	to	PART
gujaf-417	213	32	shore	shore	VERB
gujaf-417	213	33	up	up	ADP
gujaf-417	213	34	their	their	PRON
gujaf-417	213	35	return	return	NOUN
gujaf-417	213	36	on	on	ADP
gujaf-417	213	37	equity	equity	NOUN
gujaf-417	213	38	.	.	PUNCT
gujaf-417	214	1	but	but	CCONJ
gujaf-417	214	2	it	it	PRON
gujaf-417	214	3	must	must	AUX
gujaf-417	214	4	be	be	AUX
gujaf-417	214	5	stated	state	VERB
gujaf-417	214	6	that	that	SCONJ
gujaf-417	214	7	the	the	DET
gujaf-417	214	8	level	level	NOUN
gujaf-417	214	9	of	of	ADP
gujaf-417	214	10	improvement	improvement	NOUN
gujaf-417	214	11	of	of	ADP
gujaf-417	214	12	the	the	DET
gujaf-417	214	13	return	return	NOUN
gujaf-417	214	14	on	on	ADP
gujaf-417	214	15	equity	equity	NOUN
gujaf-417	214	16	will	will	AUX
gujaf-417	214	17	be	be	AUX
gujaf-417	214	18	very	very	ADV
gujaf-417	214	19	low	low	ADJ
gujaf-417	214	20	.	.	PUNCT
gujaf-417	215	1	gusau	gusau	ADJ
gujaf-417	215	2	journal	journal	PROPN
gujaf-417	215	3	of	of	ADP
gujaf-417	215	4	accounting	accounting	NOUN
gujaf-417	215	5	and	and	CCONJ
gujaf-417	215	6	finance	finance	NOUN
gujaf-417	215	7	,	,	PUNCT
gujaf-417	215	8	vol.6	vol.6	PROPN
gujaf-417	215	9	,	,	PUNCT
gujaf-417	215	10	issue	issue	NOUN
gujaf-417	215	11	2	2	NUM
gujaf-417	215	12	,	,	PUNCT
gujaf-417	215	13	april	april	PROPN
gujaf-417	215	14	,	,	PUNCT
gujaf-417	215	15	2025	2025	NUM
gujaf-417	215	16	92	92	NUM
gujaf-417	215	17	iii	iii	NOUN
gujaf-417	215	18	.	.	PUNCT
gujaf-417	216	1	that	that	SCONJ
gujaf-417	216	2	manufacturing	manufacture	VERB
gujaf-417	216	3	firms	firm	NOUN
gujaf-417	216	4	that	that	PRON
gujaf-417	216	5	so	so	ADV
gujaf-417	216	6	desired	desire	VERB
gujaf-417	216	7	to	to	PART
gujaf-417	216	8	enhance	enhance	VERB
gujaf-417	216	9	their	their	PRON
gujaf-417	216	10	earnings	earning	NOUN
gujaf-417	216	11	per	per	ADP
gujaf-417	216	12	share	share	NOUN
gujaf-417	216	13	using	use	VERB
gujaf-417	216	14	competitor	competitor	NOUN
gujaf-417	216	15	financial	financial	ADJ
gujaf-417	216	16	statement	statement	NOUN
gujaf-417	216	17	performance	performance	NOUN
gujaf-417	216	18	appraisal	appraisal	NOUN
gujaf-417	216	19	are	be	AUX
gujaf-417	216	20	discouraged	discourage	VERB
gujaf-417	216	21	from	from	ADP
gujaf-417	216	22	doing	do	VERB
gujaf-417	216	23	so	so	ADV
gujaf-417	216	24	sin	sin	VERB
gujaf-417	216	25	the	the	DET
gujaf-417	216	26	result	result	NOUN
gujaf-417	216	27	from	from	ADP
gujaf-417	216	28	the	the	DET
gujaf-417	216	29	analysis	analysis	NOUN
gujaf-417	216	30	revealed	reveal	VERB
gujaf-417	216	31	a	a	DET
gujaf-417	216	32	very	very	ADV
gujaf-417	216	33	low	low	ADJ
gujaf-417	216	34	and	and	CCONJ
gujaf-417	216	35	insignificant	insignificant	ADJ
gujaf-417	216	36	relationship	relationship	NOUN
gujaf-417	216	37	.	.	PUNCT
gujaf-417	217	1	iv	iv	X
gujaf-417	217	2	.	.	PUNCT
gujaf-417	218	1	that	that	SCONJ
gujaf-417	218	2	if	if	SCONJ
gujaf-417	218	3	improvement	improvement	NOUN
gujaf-417	218	4	of	of	ADP
gujaf-417	218	5	return	return	NOUN
gujaf-417	218	6	on	on	ADP
gujaf-417	218	7	assets	asset	NOUN
gujaf-417	218	8	are	be	AUX
gujaf-417	218	9	the	the	DET
gujaf-417	218	10	objectives	objective	NOUN
gujaf-417	218	11	of	of	ADP
gujaf-417	218	12	manufacturing	manufacture	VERB
gujaf-417	218	13	companies	company	NOUN
gujaf-417	218	14	in	in	ADP
gujaf-417	218	15	nigeria	nigeria	PROPN
gujaf-417	218	16	,	,	PUNCT
gujaf-417	218	17	then	then	ADV
gujaf-417	218	18	competitor	competitor	NOUN
gujaf-417	218	19	financial	financial	ADJ
gujaf-417	218	20	statement	statement	NOUN
gujaf-417	218	21	performance	performance	NOUN
gujaf-417	218	22	appraisal	appraisal	NOUN
gujaf-417	218	23	will	will	AUX
gujaf-417	218	24	be	be	AUX
gujaf-417	218	25	encouraged	encourage	VERB
gujaf-417	218	26	to	to	PART
gujaf-417	218	27	be	be	AUX
gujaf-417	218	28	practiced	practice	VERB
gujaf-417	218	29	even	even	ADV
gujaf-417	218	30	though	though	SCONJ
gujaf-417	218	31	the	the	DET
gujaf-417	218	32	significant	significant	ADJ
gujaf-417	218	33	result	result	NOUN
gujaf-417	218	34	will	will	AUX
gujaf-417	218	35	be	be	AUX
gujaf-417	218	36	low	low	ADJ
gujaf-417	218	37	.	.	PUNCT
gujaf-417	219	1	references	reference	NOUN
gujaf-417	219	2	adue	adue	ADJ
gujaf-417	219	3	,	,	PUNCT
gujaf-417	219	4	l	l	PROPN
gujaf-417	219	5	&	&	CCONJ
gujaf-417	219	6	ohaka	ohaka	ADV
gujaf-417	219	7	,	,	PUNCT
gujaf-417	219	8	j.	j.	PROPN
gujaf-417	219	9	(	(	PUNCT
gujaf-417	219	10	2019	2019	NUM
gujaf-417	219	11	)	)	PUNCT
gujaf-417	219	12	.	.	PUNCT
gujaf-417	220	1	competitor	competitor	NOUN
gujaf-417	220	2	cost	cost	NOUN
gujaf-417	220	3	assessment	assessment	NOUN
gujaf-417	220	4	and	and	CCONJ
gujaf-417	220	5	profitability	profitability	NOUN
gujaf-417	220	6	of	of	ADP
gujaf-417	220	7	quoted	quote	VERB
gujaf-417	220	8	nigerian	nigerian	ADJ
gujaf-417	220	9	manufacturing	manufacturing	NOUN
gujaf-417	220	10	firms	firm	NOUN
gujaf-417	220	11	.	.	PUNCT
gujaf-417	221	1	european	european	PROPN
gujaf-417	221	2	journal	journal	PROPN
gujaf-417	221	3	of	of	ADP
gujaf-417	221	4	accounting	accounting	NOUN
gujaf-417	221	5	,	,	PUNCT
gujaf-417	221	6	auditing	auditing	NOUN
gujaf-417	221	7	and	and	CCONJ
gujaf-417	221	8	finance	finance	NOUN
gujaf-417	221	9	research	research	NOUN
gujaf-417	221	10	,	,	PUNCT
gujaf-417	221	11	7(9	7(9	NUM
gujaf-417	221	12	)	)	PUNCT
gujaf-417	221	13	,	,	PUNCT
gujaf-417	221	14	45	45	NUM
gujaf-417	221	15	-	-	SYM
gujaf-417	221	16	62	62	NUM
gujaf-417	221	17	.	.	PUNCT
gujaf-417	222	1	akenbor	akenbor	NOUN
gujaf-417	222	2	,	,	PUNCT
gujaf-417	222	3	c.	c.	PROPN
gujaf-417	222	4	o.	o.	PROPN
gujaf-417	222	5	,	,	PUNCT
gujaf-417	222	6	&	&	CCONJ
gujaf-417	222	7	okoye	okoye	PROPN
gujaf-417	222	8	,	,	PUNCT
gujaf-417	222	9	e.	e.	PROPN
gujaf-417	222	10	i.	i.	PROPN
gujaf-417	222	11	(	(	PUNCT
gujaf-417	222	12	2011	2011	NUM
gujaf-417	222	13	)	)	PUNCT
gujaf-417	222	14	.	.	PUNCT
gujaf-417	223	1	competitor	competitor	NOUN
gujaf-417	223	2	accounting	accounting	NOUN
gujaf-417	223	3	and	and	CCONJ
gujaf-417	223	4	corporate	corporate	ADJ
gujaf-417	223	5	profitability	profitability	NOUN
gujaf-417	223	6	of	of	ADP
gujaf-417	223	7	manufacturing	manufacturing	NOUN
gujaf-417	223	8	firms	firm	NOUN
gujaf-417	223	9	in	in	ADP
gujaf-417	223	10	nigeria	nigeria	PROPN
gujaf-417	223	11	.	.	PUNCT
gujaf-417	224	1	esut	esut	PROPN
gujaf-417	224	2	journal	journal	PROPN
gujaf-417	224	3	of	of	ADP
gujaf-417	224	4	management	management	NOUN
gujaf-417	224	5	sciences	science	NOUN
gujaf-417	224	6	,	,	PUNCT
gujaf-417	224	7	6(1	6(1	NUM
gujaf-417	224	8	)	)	PUNCT
gujaf-417	224	9	,	,	PUNCT
gujaf-417	224	10	1	1	NUM
gujaf-417	224	11	-	-	SYM
gujaf-417	224	12	15	15	NUM
gujaf-417	224	13	.	.	PUNCT
gujaf-417	225	1	anucha	anucha	PROPN
gujaf-417	225	2	,	,	PUNCT
gujaf-417	225	3	t.	t.	PROPN
gujaf-417	225	4	(	(	PUNCT
gujaf-417	225	5	2019	2019	NUM
gujaf-417	225	6	)	)	PUNCT
gujaf-417	225	7	.	.	PUNCT
gujaf-417	226	1	customer	customer	NOUN
gujaf-417	226	2	accounting	accounting	NOUN
gujaf-417	226	3	and	and	CCONJ
gujaf-417	226	4	competitor	competitor	NOUN
gujaf-417	226	5	accounting	account	VERB
gujaf-417	226	6	as	as	ADP
gujaf-417	226	7	a	a	DET
gujaf-417	226	8	strategic	strategic	ADJ
gujaf-417	226	9	approach	approach	NOUN
gujaf-417	226	10	for	for	ADP
gujaf-417	226	11	goal	goal	NOUN
gujaf-417	226	12	achievement	achievement	NOUN
gujaf-417	226	13	:	:	PUNCT
gujaf-417	226	14	evidence	evidence	NOUN
gujaf-417	226	15	from	from	ADP
gujaf-417	226	16	auto	auto	NOUN
gujaf-417	226	17	parts	part	NOUN
gujaf-417	226	18	manufacturing	manufacturing	NOUN
gujaf-417	226	19	companies	company	NOUN
gujaf-417	226	20	in	in	ADP
gujaf-417	226	21	thailand	thailand	PROPN
gujaf-417	226	22	.	.	PUNCT
gujaf-417	227	1	modern	modern	ADJ
gujaf-417	227	2	management	management	NOUN
gujaf-417	227	3	journal	journal	NOUN
gujaf-417	227	4	,	,	PUNCT
gujaf-417	227	5	17(1	17(1	NUM
gujaf-417	227	6	)	)	PUNCT
gujaf-417	227	7	,	,	PUNCT
gujaf-417	227	8	15	15	NUM
gujaf-417	227	9	-	-	SYM
gujaf-417	227	10	27	27	NUM
gujaf-417	227	11	.	.	PUNCT
gujaf-417	228	1	brigham	brigham	PROPN
gujaf-417	228	2	,	,	PUNCT
gujaf-417	228	3	e.	e.	PROPN
gujaf-417	228	4	f.	f.	PROPN
gujaf-417	228	5	,	,	PUNCT
gujaf-417	228	6	&	&	CCONJ
gujaf-417	228	7	ehrhardt	ehrhardt	PROPN
gujaf-417	228	8	,	,	PUNCT
gujaf-417	228	9	m.	m.	NOUN
gujaf-417	228	10	c.	c.	PROPN
gujaf-417	228	11	(	(	PUNCT
gujaf-417	228	12	2011	2011	NUM
gujaf-417	228	13	)	)	PUNCT
gujaf-417	228	14	.	.	PUNCT
gujaf-417	229	1	financial	financial	ADJ
gujaf-417	229	2	management	management	NOUN
gujaf-417	229	3	:	:	PUNCT
gujaf-417	229	4	theory	theory	NOUN
gujaf-417	229	5	and	and	CCONJ
gujaf-417	229	6	practice	practice	NOUN
gujaf-417	229	7	.	.	PUNCT
gujaf-417	230	1	southwestern	southwestern	PROPN
gujaf-417	230	2	cengage	cengage	PROPN
gujaf-417	230	3	learning	learning	PROPN
gujaf-417	230	4	.	.	PUNCT
gujaf-417	231	1	chiekezie	chiekezie	PROPN
gujaf-417	231	2	,	,	PUNCT
gujaf-417	231	3	n.	n.	PROPN
gujaf-417	231	4	r.	r.	PROPN
gujaf-417	231	5	,	,	PUNCT
gujaf-417	231	6	egbunike	egbunike	ADJ
gujaf-417	231	7	,	,	PUNCT
gujaf-417	231	8	p.	p.	NOUN
gujaf-417	231	9	a.	a.	NOUN
gujaf-417	231	10	,	,	PUNCT
gujaf-417	231	11	&	&	CCONJ
gujaf-417	231	12	odum	odum	PROPN
gujaf-417	231	13	,	,	PUNCT
gujaf-417	231	14	a.	a.	NOUN
gujaf-417	231	15	n.	n.	PROPN
gujaf-417	231	16	(	(	PUNCT
gujaf-417	231	17	2014	2014	NUM
gujaf-417	231	18	)	)	PUNCT
gujaf-417	231	19	.	.	PUNCT
gujaf-417	232	1	adoption	adoption	NOUN
gujaf-417	232	2	of	of	ADP
gujaf-417	232	3	competitor	competitor	NOUN
gujaf-417	232	4	focused	focus	VERB
gujaf-417	232	5	accounting	accounting	NOUN
gujaf-417	232	6	methods	method	NOUN
gujaf-417	232	7	in	in	ADP
gujaf-417	232	8	selected	select	VERB
gujaf-417	232	9	manufacturing	manufacturing	NOUN
gujaf-417	232	10	companies	company	NOUN
gujaf-417	232	11	in	in	ADP
gujaf-417	232	12	nigeria	nigeria	PROPN
gujaf-417	232	13	.	.	PUNCT
gujaf-417	233	1	asian	asian	ADJ
gujaf-417	233	2	journal	journal	PROPN
gujaf-417	233	3	of	of	ADP
gujaf-417	233	4	economic	economic	ADJ
gujaf-417	233	5	modeling	modeling	NOUN
gujaf-417	233	6	,	,	PUNCT
gujaf-417	233	7	2(3	2(3	NUM
gujaf-417	233	8	)	)	PUNCT
gujaf-417	233	9	,	,	PUNCT
gujaf-417	233	10	128	128	NUM
gujaf-417	233	11	-	-	SYM
gujaf-417	233	12	140	140	NUM
gujaf-417	233	13	.	.	PUNCT
gujaf-417	234	1	egbuhuzor	egbuhuzor	PROPN
gujaf-417	234	2	,	,	PUNCT
gujaf-417	234	3	c.a	c.a	PROPN
gujaf-417	234	4	.	.	PROPN
gujaf-417	234	5	,	,	PUNCT
gujaf-417	234	6	akoba	akoba	PROPN
gujaf-417	234	7	,	,	PUNCT
gujaf-417	234	8	d.	d.	PROPN
gujaf-417	234	9	,	,	PUNCT
gujaf-417	234	10	&	&	CCONJ
gujaf-417	234	11	chukwu	chukwu	PROPN
gujaf-417	234	12	,	,	PUNCT
gujaf-417	234	13	g.	g.	PROPN
gujaf-417	234	14	j.	j.	PROPN
gujaf-417	234	15	(	(	PUNCT
gujaf-417	234	16	2021	2021	NUM
gujaf-417	234	17	)	)	PUNCT
gujaf-417	234	18	.	.	PUNCT
gujaf-417	235	1	competitor	competitor	NOUN
gujaf-417	235	2	accounting	accounting	NOUN
gujaf-417	235	3	and	and	CCONJ
gujaf-417	235	4	profitability	profitability	NOUN
gujaf-417	235	5	of	of	ADP
gujaf-417	235	6	listed	list	VERB
gujaf-417	235	7	financial	financial	ADJ
gujaf-417	235	8	institutions	institution	NOUN
gujaf-417	235	9	in	in	ADP
gujaf-417	235	10	nigeria	nigeria	PROPN
gujaf-417	235	11	.	.	PUNCT
gujaf-417	236	1	international	international	ADJ
gujaf-417	236	2	journal	journal	PROPN
gujaf-417	236	3	of	of	ADP
gujaf-417	236	4	academic	academic	ADJ
gujaf-417	236	5	research	research	NOUN
gujaf-417	236	6	in	in	ADP
gujaf-417	236	7	economics	economic	NOUN
gujaf-417	236	8	and	and	CCONJ
gujaf-417	236	9	management	management	NOUN
gujaf-417	236	10	sciences	science	NOUN
gujaf-417	236	11	.	.	PUNCT
gujaf-417	237	1	http://dx.doi.org/10.6007/ijarems/	http://dx.doi.org/10.6007/ijarems/	ADP
gujaf-417	237	2	v10	v10	NOUN
gujaf-417	237	3	-	-	PUNCT
gujaf-417	237	4	i3/11084	i3/11084	NOUN
gujaf-417	237	5	gruetter	gruetter	NOUN
gujaf-417	237	6	-	-	PUNCT
gujaf-417	237	7	settele	settele	PROPN
gujaf-417	237	8	,	,	PUNCT
gujaf-417	237	9	a.	a.	NOUN
gujaf-417	237	10	(	(	PUNCT
gujaf-417	237	11	1999	1999	NUM
gujaf-417	237	12	)	)	PUNCT
gujaf-417	237	13	.	.	PUNCT
gujaf-417	238	1	behavioural	behavioural	ADJ
gujaf-417	238	2	effects	effect	NOUN
gujaf-417	238	3	of	of	ADP
gujaf-417	238	4	information	information	NOUN
gujaf-417	238	5	from	from	ADP
gujaf-417	238	6	external	external	ADJ
gujaf-417	238	7	accounting	accounting	NOUN
gujaf-417	238	8	.	.	PUNCT
gujaf-417	239	1	settle	settle	NOUN
gujaf-417	239	2	,	,	PUNCT
gujaf-417	239	3	augsburg	augsburg	PROPN
gujaf-417	239	4	.	.	PUNCT
gujaf-417	240	1	guilding	guilding	NOUN
gujaf-417	240	2	,	,	PUNCT
gujaf-417	240	3	c.	c.	PROPN
gujaf-417	240	4	(	(	PUNCT
gujaf-417	240	5	1999	1999	NUM
gujaf-417	240	6	)	)	PUNCT
gujaf-417	240	7	.	.	PUNCT
gujaf-417	241	1	competitor	competitor	NOUN
gujaf-417	241	2	-	-	PUNCT
gujaf-417	241	3	focused	focus	VERB
gujaf-417	241	4	accounting	accounting	NOUN
gujaf-417	241	5	:	:	PUNCT
gujaf-417	241	6	an	an	DET
gujaf-417	241	7	explanatory	explanatory	ADJ
gujaf-417	241	8	note	note	NOUN
gujaf-417	241	9	,	,	PUNCT
gujaf-417	241	10	accounting	accounting	NOUN
gujaf-417	241	11	organization	organization	NOUN
gujaf-417	241	12	and	and	CCONJ
gujaf-417	241	13	society	society	NOUN
gujaf-417	241	14	,	,	PUNCT
gujaf-417	241	15	24	24	NUM
gujaf-417	241	16	,	,	PUNCT
gujaf-417	241	17	583	583	NUM
gujaf-417	241	18	-	-	SYM
gujaf-417	241	19	595	595	NUM
gujaf-417	241	20	.	.	PUNCT
gujaf-417	242	1	hesford	hesford	NOUN
gujaf-417	242	2	,	,	PUNCT
gujaf-417	242	3	j.	j.	PROPN
gujaf-417	242	4	w.	w.	PROPN
gujaf-417	242	5	(	(	PUNCT
gujaf-417	242	6	2008	2008	NUM
gujaf-417	242	7	)	)	PUNCT
gujaf-417	242	8	.	.	PUNCT
gujaf-417	243	1	an	an	DET
gujaf-417	243	2	empirical	empirical	ADJ
gujaf-417	243	3	investigation	investigation	NOUN
gujaf-417	243	4	of	of	ADP
gujaf-417	243	5	accounting	account	VERB
gujaf-417	243	6	information	information	NOUN
gujaf-417	243	7	use	use	NOUN
gujaf-417	243	8	in	in	ADP
gujaf-417	243	9	competitive	competitive	ADJ
gujaf-417	243	10	intelligence	intelligence	NOUN
gujaf-417	243	11	.	.	PUNCT
gujaf-417	244	1	journal	journal	PROPN
gujaf-417	244	2	of	of	ADP
gujaf-417	244	3	competitive	competitive	ADJ
gujaf-417	244	4	intelligence	intelligence	NOUN
gujaf-417	244	5	and	and	CCONJ
gujaf-417	244	6	management	management	NOUN
gujaf-417	244	7	,	,	PUNCT
gujaf-417	244	8	4(3	4(3	NUM
gujaf-417	244	9	)	)	PUNCT
gujaf-417	244	10	,	,	PUNCT
gujaf-417	244	11	17	17	NUM
gujaf-417	244	12	-	-	SYM
gujaf-417	244	13	49	49	NUM
gujaf-417	244	14	.	.	PUNCT
gujaf-417	245	1	industries	industry	NOUN
gujaf-417	245	2	.	.	PUNCT
gujaf-417	246	1	journal	journal	PROPN
gujaf-417	246	2	of	of	ADP
gujaf-417	246	3	management	management	NOUN
gujaf-417	246	4	public	public	ADJ
gujaf-417	246	5	youth	youth	NOUN
gujaf-417	246	6	college	college	NOUN
gujaf-417	246	7	,	,	PUNCT
gujaf-417	246	8	3(1	3(1	NUM
gujaf-417	246	9	)	)	PUNCT
gujaf-417	246	10	,	,	PUNCT
gujaf-417	246	11	19	19	NUM
gujaf-417	246	12	-	-	SYM
gujaf-417	246	13	25	25	NUM
gujaf-417	246	14	.	.	PUNCT
gujaf-417	247	1	kayastha	kayastha	PROPN
gujaf-417	247	2	,	,	PUNCT
gujaf-417	247	3	r.	r.	PROPN
gujaf-417	247	4	k.	k.	PROPN
gujaf-417	247	5	(	(	PUNCT
gujaf-417	247	6	2010	2010	NUM
gujaf-417	247	7	)	)	PUNCT
gujaf-417	247	8	.	.	PUNCT
gujaf-417	248	1	a	a	DET
gujaf-417	248	2	survey	survey	NOUN
gujaf-417	248	3	on	on	ADP
gujaf-417	248	4	strategic	strategic	ADJ
gujaf-417	248	5	competitive	competitive	ADJ
gujaf-417	248	6	position	position	NOUN
gujaf-417	248	7	of	of	ADP
gujaf-417	248	8	nepalese	nepalese	ADJ
gujaf-417	248	9	banking	banking	NOUN
gujaf-417	248	10	khairuddin	khairuddin	PROPN
gujaf-417	248	11	,	,	PUNCT
gujaf-417	248	12	h.	h.	PROPN
gujaf-417	248	13	m.	m.	NOUN
gujaf-417	248	14	(	(	PUNCT
gujaf-417	248	15	2005	2005	NUM
gujaf-417	248	16	)	)	PUNCT
gujaf-417	248	17	.	.	PUNCT
gujaf-417	249	1	strategic	strategic	ADJ
gujaf-417	249	2	management	management	NOUN
gujaf-417	249	3	.	.	PUNCT
gujaf-417	250	1	thomson	thomson	PROPN
gujaf-417	250	2	learning	learning	PROPN
gujaf-417	250	3	.	.	PUNCT
gujaf-417	251	1	miesing	miese	VERB
gujaf-417	251	2	,	,	PUNCT
gujaf-417	251	3	p	p	PROPN
gujaf-417	251	4	&	&	CCONJ
gujaf-417	251	5	preble	preble	PROPN
gujaf-417	251	6	,	,	PUNCT
gujaf-417	251	7	j.	j.	PROPN
gujaf-417	251	8	f	f	PROPN
gujaf-417	251	9	(	(	PUNCT
gujaf-417	251	10	1985	1985	NUM
gujaf-417	251	11	)	)	PUNCT
gujaf-417	251	12	.	.	PUNCT
gujaf-417	252	1	a	a	DET
gujaf-417	252	2	comparison	comparison	NOUN
gujaf-417	252	3	of	of	ADP
gujaf-417	252	4	five	five	NUM
gujaf-417	252	5	business	business	NOUN
gujaf-417	252	6	philosophies	philosophy	NOUN
gujaf-417	252	7	.	.	PUNCT
gujaf-417	253	1	journal	journal	NOUN
gujaf-417	253	2	of	of	ADP
gujaf-417	253	3	business	business	NOUN
gujaf-417	253	4	ethics	ethic	NOUN
gujaf-417	253	5	,	,	PUNCT
gujaf-417	253	6	vol	vol	NOUN
gujaf-417	253	7	.	.	PROPN
gujaf-417	253	8	4	4	NUM
gujaf-417	253	9	,	,	PUNCT
gujaf-417	253	10	465	465	NUM
gujaf-417	253	11	-	-	SYM
gujaf-417	253	12	476	476	NUM
gujaf-417	253	13	.	.	PUNCT
gujaf-417	254	1	gusau	gusau	PROPN
gujaf-417	254	2	journal	journal	PROPN
gujaf-417	254	3	of	of	ADP
gujaf-417	254	4	accounting	accounting	NOUN
gujaf-417	254	5	and	and	CCONJ
gujaf-417	254	6	finance	finance	NOUN
gujaf-417	254	7	,	,	PUNCT
gujaf-417	254	8	vol.6	vol.6	PROPN
gujaf-417	254	9	,	,	PUNCT
gujaf-417	254	10	issue	issue	NOUN
gujaf-417	254	11	2	2	NUM
gujaf-417	254	12	,	,	PUNCT
gujaf-417	254	13	april	april	PROPN
gujaf-417	254	14	,	,	PUNCT
gujaf-417	254	15	2025	2025	NUM
gujaf-417	254	16	93	93	NUM
gujaf-417	254	17	okoye	okoye	PROPN
gujaf-417	254	18	,	,	PUNCT
gujaf-417	254	19	e.	e.	PROPN
gujaf-417	254	20	i	i	PROPN
gujaf-417	254	21	,	,	PUNCT
gujaf-417	254	22	njideka	njideka	PROPN
gujaf-417	254	23	,	,	PUNCT
gujaf-417	254	24	n.	n.	NOUN
gujaf-417	254	25	r	r	NOUN
gujaf-417	254	26	,	,	PUNCT
gujaf-417	254	27	egbunike	egbunike	ADJ
gujaf-417	254	28	p.	p.	NOUN
gujaf-417	254	29	a.	a.	NOUN
gujaf-417	254	30	,	,	PUNCT
gujaf-417	254	31	&	&	CCONJ
gujaf-417	254	32	odum	odum	PROPN
gujaf-417	254	33	,	,	PUNCT
gujaf-417	254	34	a.n	a.n	PROPN
gujaf-417	254	35	.	.	PROPN
gujaf-417	254	36	(	(	PUNCT
gujaf-417	254	37	2015	2015	NUM
gujaf-417	254	38	)	)	PUNCT
gujaf-417	254	39	.	.	PUNCT
gujaf-417	255	1	modeling	modeling	NOUN
gujaf-417	255	2	for	for	ADP
gujaf-417	255	3	the	the	DET
gujaf-417	255	4	effects	effect	NOUN
gujaf-417	255	5	of	of	ADP
gujaf-417	255	6	competitors	competitor	NOUN
gujaf-417	255	7	focused	focus	VERB
gujaf-417	255	8	accounting	account	VERB
gujaf-417	255	9	on	on	ADP
gujaf-417	255	10	financial	financial	ADJ
gujaf-417	255	11	performance	performance	NOUN
gujaf-417	255	12	in	in	ADP
gujaf-417	255	13	selected	select	VERB
gujaf-417	255	14	manufacturing	manufacturing	NOUN
gujaf-417	255	15	companies	company	NOUN
gujaf-417	255	16	listed	list	VERB
gujaf-417	255	17	on	on	ADP
gujaf-417	255	18	nigeria	nigeria	PROPN
gujaf-417	255	19	stock	stock	PROPN
gujaf-417	255	20	exchange	exchange	PROPN
gujaf-417	255	21	.	.	PUNCT
gujaf-417	256	1	social	social	ADJ
gujaf-417	256	2	and	and	CCONJ
gujaf-417	256	3	basic	basic	ADJ
gujaf-417	256	4	science	science	NOUN
gujaf-417	256	5	research	research	NOUN
gujaf-417	256	6	review	review	NOUN
gujaf-417	256	7	,	,	PUNCT
gujaf-417	256	8	3	3	NUM
gujaf-417	256	9	(	(	PUNCT
gujaf-417	256	10	6	6	NUM
gujaf-417	256	11	)	)	PUNCT
gujaf-417	256	12	,	,	PUNCT
gujaf-417	256	13	296	296	NUM
gujaf-417	256	14	-	-	SYM
gujaf-417	256	15	309	309	NUM
gujaf-417	256	16	.	.	PUNCT
gujaf-417	257	1	pandey	pandey	PROPN
gujaf-417	257	2	,	,	PUNCT
gujaf-417	257	3	i.	i.	PROPN
gujaf-417	257	4	m.	m.	PROPN
gujaf-417	257	5	(	(	PUNCT
gujaf-417	257	6	2005	2005	NUM
gujaf-417	257	7	)	)	PUNCT
gujaf-417	257	8	.	.	PUNCT
gujaf-417	258	1	financial	financial	ADJ
gujaf-417	258	2	management	management	NOUN
gujaf-417	258	3	.	.	PUNCT
gujaf-417	259	1	vikas	vikas	PROPN
gujaf-417	259	2	publishing	publishing	PROPN
gujaf-417	259	3	house	house	PROPN
gujaf-417	259	4	ltd	ltd	PROPN
gujaf-417	259	5	.	.	PROPN
gujaf-417	259	6	phornlaphatrachakorn	phornlaphatrachakorn	PROPN
gujaf-417	259	7	,	,	PUNCT
gujaf-417	259	8	k.	k.	PROPN
gujaf-417	259	9	(	(	PUNCT
gujaf-417	259	10	2019	2019	NUM
gujaf-417	259	11	)	)	PUNCT
gujaf-417	259	12	.	.	PUNCT
gujaf-417	260	1	competitor	competitor	NOUN
gujaf-417	260	2	accounting	accounting	NOUN
gujaf-417	260	3	and	and	CCONJ
gujaf-417	260	4	marketing	marketing	NOUN
gujaf-417	260	5	performance	performance	NOUN
gujaf-417	260	6	:	:	PUNCT
gujaf-417	260	7	an	an	DET
gujaf-417	260	8	empirical	empirical	ADJ
gujaf-417	260	9	investigation	investigation	NOUN
gujaf-417	260	10	of	of	ADP
gujaf-417	260	11	electronics	electronic	NOUN
gujaf-417	260	12	and	and	CCONJ
gujaf-417	260	13	electrical	electrical	ADJ
gujaf-417	260	14	appliance	appliance	NOUN
gujaf-417	260	15	businesses	business	NOUN
gujaf-417	260	16	in	in	ADP
gujaf-417	260	17	thailand	thailand	PROPN
gujaf-417	260	18	.	.	PUNCT
gujaf-417	261	1	university	university	NOUN
gujaf-417	261	2	of	of	ADP
gujaf-417	261	3	the	the	DET
gujaf-417	261	4	thai	thai	PROPN
gujaf-417	261	5	chamber	chamber	PROPN
gujaf-417	261	6	of	of	ADP
gujaf-417	261	7	commerce	commerce	PROPN
gujaf-417	261	8	journal	journal	PROPN
gujaf-417	261	9	humanities	humanity	NOUN
gujaf-417	261	10	and	and	CCONJ
gujaf-417	261	11	social	social	ADJ
gujaf-417	261	12	sciences	science	NOUN
gujaf-417	261	13	,	,	PUNCT
gujaf-417	261	14	37(4	37(4	PROPN
gujaf-417	261	15	)	)	PUNCT
gujaf-417	261	16	,	,	PUNCT
gujaf-417	261	17	35	35	NUM
gujaf-417	261	18	-	-	SYM
gujaf-417	261	19	55	55	NUM
gujaf-417	261	20	.	.	PUNCT
gujaf-417	262	1	porter	porter	NOUN
gujaf-417	262	2	,	,	PUNCT
gujaf-417	262	3	m.	m.	PROPN
gujaf-417	262	4	e.	e.	PROPN
gujaf-417	262	5	(	(	PUNCT
gujaf-417	262	6	1980	1980	NUM
gujaf-417	262	7	)	)	PUNCT
gujaf-417	262	8	.	.	PUNCT
gujaf-417	263	1	competitive	competitive	ADJ
gujaf-417	263	2	strategy	strategy	NOUN
gujaf-417	263	3	:	:	PUNCT
gujaf-417	263	4	techniques	technique	NOUN
gujaf-417	263	5	for	for	ADP
gujaf-417	263	6	analyzing	analyze	VERB
gujaf-417	263	7	industries	industry	NOUN
gujaf-417	263	8	and	and	CCONJ
gujaf-417	263	9	competitors	competitor	NOUN
gujaf-417	263	10	.	.	PUNCT
gujaf-417	264	1	free	free	ADJ
gujaf-417	264	2	press	press	PROPN
gujaf-417	264	3	.	.	PUNCT
gujaf-417	265	1	prastowo	prastowo	PROPN
gujaf-417	265	2	d.w.i	d.w.i	PROPN
gujaf-417	265	3	.	.	PUNCT
gujaf-417	266	1	(	(	PUNCT
gujaf-417	266	2	2002	2002	NUM
gujaf-417	266	3	)	)	PUNCT
gujaf-417	266	4	.	.	PUNCT
gujaf-417	267	1	financial	financial	ADJ
gujaf-417	267	2	statement	statement	NOUN
gujaf-417	267	3	analysis	analysis	NOUN
gujaf-417	267	4	:	:	PUNCT
gujaf-417	267	5	concepts	concept	NOUN
gujaf-417	267	6	and	and	CCONJ
gujaf-417	267	7	applications	application	NOUN
gujaf-417	267	8	.	.	PUNCT
gujaf-417	268	1	ykpn	ykpn	PROPN
gujaf-417	268	2	.	.	PUNCT
gujaf-417	269	1	thapayom	thapayom	PROPN
gujaf-417	269	2	,	,	PUNCT
gujaf-417	269	3	a.	a.	NOUN
gujaf-417	269	4	(	(	PUNCT
gujaf-417	269	5	2019	2019	NUM
gujaf-417	269	6	)	)	PUNCT
gujaf-417	269	7	.	.	PUNCT
gujaf-417	270	1	customer	customer	NOUN
gujaf-417	270	2	accounting	accounting	NOUN
gujaf-417	270	3	and	and	CCONJ
gujaf-417	270	4	competitor	competitor	NOUN
gujaf-417	270	5	accounting	account	VERB
gujaf-417	270	6	as	as	ADP
gujaf-417	270	7	a	a	DET
gujaf-417	270	8	strategic	strategic	ADJ
gujaf-417	270	9	approach	approach	NOUN
gujaf-417	270	10	for	for	ADP
gujaf-417	270	11	goal	goal	NOUN
gujaf-417	270	12	achievement	achievement	NOUN
gujaf-417	270	13	:	:	PUNCT
gujaf-417	270	14	evidence	evidence	NOUN
gujaf-417	270	15	from	from	ADP
gujaf-417	270	16	auto	auto	NOUN
gujaf-417	270	17	parts	part	NOUN
gujaf-417	270	18	manufacturing	manufacturing	NOUN
gujaf-417	270	19	companies	company	NOUN
gujaf-417	270	20	in	in	ADP
gujaf-417	270	21	thailand	thailand	PROPN
gujaf-417	270	22	.	.	PUNCT
gujaf-417	271	1	usman	usman	PROPN
gujaf-417	271	2	,	,	PUNCT
gujaf-417	271	3	s.	s.	PROPN
gujaf-417	271	4	,	,	PUNCT
gujaf-417	271	5	&	&	CCONJ
gujaf-417	271	6	bello	bello	PROPN
gujaf-417	271	7	,	,	PUNCT
gujaf-417	271	8	m.	m.	NOUN
gujaf-417	271	9	m.	m.	NOUN
gujaf-417	271	10	(	(	PUNCT
gujaf-417	271	11	2019	2019	NUM
gujaf-417	271	12	)	)	PUNCT
gujaf-417	271	13	.	.	PUNCT
gujaf-417	272	1	application	application	NOUN
gujaf-417	272	2	of	of	ADP
gujaf-417	272	3	competitor	competitor	NOUN
gujaf-417	272	4	focused	focus	VERB
gujaf-417	272	5	accounting	accounting	NOUN
gujaf-417	272	6	(	(	PUNCT
gujaf-417	272	7	cfa	cfa	NOUN
gujaf-417	272	8	)	)	PUNCT
gujaf-417	272	9	method	method	NOUN
gujaf-417	272	10	as	as	ADP
gujaf-417	272	11	competitive	competitive	ADJ
gujaf-417	272	12	advantages	advantage	NOUN
gujaf-417	272	13	in	in	ADP
gujaf-417	272	14	foods	food	NOUN
gujaf-417	272	15	and	and	CCONJ
gujaf-417	272	16	baking	baking	NOUN
gujaf-417	272	17	enterprises	enterprise	NOUN
gujaf-417	272	18	in	in	ADP
gujaf-417	272	19	kano	kano	PROPN
gujaf-417	272	20	,	,	PUNCT
gujaf-417	272	21	jigawa	jigawa	PROPN
gujaf-417	272	22	and	and	CCONJ
gujaf-417	272	23	bauchi	bauchi	ADJ
gujaf-417	272	24	states	state	NOUN
gujaf-417	272	25	of	of	ADP
gujaf-417	272	26	nigeria	nigeria	PROPN
gujaf-417	272	27	.	.	PUNCT
gujaf-417	273	1	international	international	ADJ
gujaf-417	273	2	journal	journal	PROPN
gujaf-417	273	3	of	of	ADP
gujaf-417	273	4	research	research	NOUN
gujaf-417	273	5	and	and	CCONJ
gujaf-417	273	6	innovation	innovation	NOUN
gujaf-417	273	7	in	in	ADP
gujaf-417	273	8	social	social	ADJ
gujaf-417	273	9	science	science	NOUN
gujaf-417	273	10	(	(	PUNCT
gujaf-417	273	11	ijriss	ijriss	NOUN
gujaf-417	273	12	)	)	PUNCT
gujaf-417	273	13	,	,	PUNCT
gujaf-417	273	14	3(2	3(2	NUM
gujaf-417	273	15	)	)	PUNCT
gujaf-417	273	16	,	,	PUNCT
gujaf-417	273	17	208	208	NUM
gujaf-417	273	18	-	-	SYM
gujaf-417	273	19	216	216	NUM
gujaf-417	273	20	.	.	PUNCT
gujaf-417	274	1	yikarebogha	yikarebogha	PROPN
gujaf-417	274	2	,	,	PUNCT
gujaf-417	274	3	e.	e.	PROPN
gujaf-417	274	4	a.	a.	PROPN
gujaf-417	274	5	,	,	PUNCT
gujaf-417	274	6	&	&	CCONJ
gujaf-417	274	7	amaefule	amaefule	PROPN
gujaf-417	274	8	,	,	PUNCT
gujaf-417	274	9	l.	l.	PROPN
gujaf-417	274	10	i.	i.	PROPN
gujaf-417	274	11	(	(	PUNCT
gujaf-417	274	12	2023	2023	NUM
gujaf-417	274	13	)	)	PUNCT
gujaf-417	274	14	.	.	PUNCT
gujaf-417	275	1	competitor	competitor	NOUN
gujaf-417	275	2	position	position	NOUN
gujaf-417	275	3	monitoring	monitoring	NOUN
gujaf-417	275	4	and	and	CCONJ
gujaf-417	275	5	financial	financial	ADJ
gujaf-417	275	6	performance	performance	NOUN
gujaf-417	275	7	of	of	ADP
gujaf-417	275	8	quoted	quote	VERB
gujaf-417	275	9	manufacturing	manufacturing	NOUN
gujaf-417	275	10	firms	firm	NOUN
gujaf-417	275	11	in	in	ADP
gujaf-417	275	12	nigeria	nigeria	PROPN
gujaf-417	275	13	.	.	PUNCT
gujaf-417	276	1	international	international	ADJ
gujaf-417	276	2	journal	journal	PROPN
gujaf-417	276	3	of	of	ADP
gujaf-417	276	4	accountancy	accountancy	NOUN
gujaf-417	276	5	,	,	PUNCT
gujaf-417	276	6	finance	finance	NOUN
gujaf-417	276	7	and	and	CCONJ
gujaf-417	276	8	taxation	taxation	NOUN
gujaf-417	276	9	,	,	PUNCT
gujaf-417	276	10	1(2	1(2	NUM
gujaf-417	276	11	)	)	PUNCT
gujaf-417	276	12	,	,	PUNCT
gujaf-417	276	13	148	148	NUM
gujaf-417	276	14	-	-	SYM
gujaf-417	276	15	167	167	NUM
gujaf-417	276	16	.	.	PUNCT