id	sid	tid	token	lemma	pos
gujaf-424	1	1	microsoft	microsoft	PROPN
gujaf-424	1	2	word	word	NOUN
gujaf-424	1	3	upload	upload	VERB
gujaf-424	1	4	to	to	ADP
gujaf-424	1	5	me	i	PRON
gujaf-424	1	6	hassan	hassan	ADJ
gujaf-424	1	7	gujaf	gujaf	NOUN
gujaf-424	1	8	vol	vol	NOUN
gujaf-424	1	9	6	6	NUM
gujaf-424	1	10	issue	issue	NOUN
gujaf-424	1	11	2	2	NUM
gujaf-424	1	12	april	april	PROPN
gujaf-424	1	13	mr	mr	PROPN
gujaf-424	1	14	hassan	hassan	PROPN
gujaf-424	1	15	2222[1	2222[1	NUM
gujaf-424	1	16	]	]	X
gujaf-424	1	17	gusau	gusau	ADJ
gujaf-424	1	18	journal	journal	NOUN
gujaf-424	1	19	of	of	ADP
gujaf-424	1	20	accounting	accounting	NOUN
gujaf-424	1	21	and	and	CCONJ
gujaf-424	1	22	finance	finance	NOUN
gujaf-424	1	23	,	,	PUNCT
gujaf-424	1	24	vol.6	vol.6	PROPN
gujaf-424	1	25	,	,	PUNCT
gujaf-424	1	26	issue	issue	NOUN
gujaf-424	1	27	2	2	NUM
gujaf-424	1	28	,	,	PUNCT
gujaf-424	1	29	april	april	PROPN
gujaf-424	1	30	,	,	PUNCT
gujaf-424	1	31	2025	2025	NUM
gujaf-424	1	32	184	184	NUM
gujaf-424	1	33	moderating	moderate	VERB
gujaf-424	1	34	role	role	NOUN
gujaf-424	1	35	of	of	ADP
gujaf-424	1	36	financial	financial	ADJ
gujaf-424	1	37	innovation	innovation	NOUN
gujaf-424	1	38	on	on	ADP
gujaf-424	1	39	the	the	DET
gujaf-424	1	40	relationship	relationship	NOUN
gujaf-424	1	41	between	between	ADP
gujaf-424	1	42	financing	financing	NOUN
gujaf-424	1	43	decisions	decision	NOUN
gujaf-424	1	44	and	and	CCONJ
gujaf-424	1	45	financial	financial	ADJ
gujaf-424	1	46	performance	performance	NOUN
gujaf-424	1	47	of	of	ADP
gujaf-424	1	48	deposit	deposit	NOUN
gujaf-424	1	49	money	money	NOUN
gujaf-424	1	50	banks	bank	NOUN
gujaf-424	1	51	in	in	ADP
gujaf-424	1	52	nigeria	nigeria	PROPN
gujaf-424	1	53	rufai	rufai	PROPN
gujaf-424	1	54	mohammed	mohammed	PROPN
gujaf-424	1	55	abdulrahman	abdulrahman	PROPN
gujaf-424	1	56	department	department	PROPN
gujaf-424	1	57	of	of	ADP
gujaf-424	1	58	business	business	PROPN
gujaf-424	1	59	administration	administration	PROPN
gujaf-424	1	60	,	,	PUNCT
gujaf-424	1	61	faculty	faculty	NOUN
gujaf-424	1	62	of	of	ADP
gujaf-424	1	63	management	management	NOUN
gujaf-424	1	64	and	and	CCONJ
gujaf-424	1	65	social	social	ADJ
gujaf-424	1	66	sciences	science	NOUN
gujaf-424	1	67	,	,	PUNCT
gujaf-424	1	68	federal	federal	ADJ
gujaf-424	1	69	university	university	NOUN
gujaf-424	1	70	gusau	gusau	PROPN
gujaf-424	1	71	,	,	PUNCT
gujaf-424	1	72	zamfara	zamfara	PROPN
gujaf-424	1	73	state	state	PROPN
gujaf-424	1	74	,	,	PUNCT
gujaf-424	1	75	nigeria	nigeria	PROPN
gujaf-424	1	76	.	.	PUNCT
gujaf-424	2	1	(	(	PUNCT
gujaf-424	2	2	orcid	orcid	NOUN
gujaf-424	2	3	i	i	PRON
gujaf-424	2	4	d	d	NOUN
gujaf-424	2	5	:	:	PUNCT
gujaf-424	2	6	0009	0009	NUM
gujaf-424	2	7	-	-	SYM
gujaf-424	2	8	0003	0003	NUM
gujaf-424	2	9	-	-	PUNCT
gujaf-424	2	10	9717	9717	NUM
gujaf-424	2	11	-	-	PUNCT
gujaf-424	2	12	492x	492x	PROPN
gujaf-424	2	13	)	)	PUNCT
gujaf-424	2	14	*	*	PUNCT
gujaf-424	2	15	corresponding	correspond	VERB
gujaf-424	2	16	author:marrufai@fugusau.edu.ng	author:marrufai@fugusau.edu.ng	PROPN
gujaf-424	2	17	https://doi.org/10.57233/gujaf.v6i2.13	https://doi.org/10.57233/gujaf.v6i2.13	INTJ
gujaf-424	2	18	abstract	abstract	ADJ
gujaf-424	2	19	the	the	DET
gujaf-424	2	20	performance	performance	NOUN
gujaf-424	2	21	of	of	ADP
gujaf-424	2	22	deposit	deposit	NOUN
gujaf-424	2	23	money	money	NOUN
gujaf-424	2	24	banks	bank	NOUN
gujaf-424	2	25	in	in	ADP
gujaf-424	2	26	nigeria	nigeria	PROPN
gujaf-424	2	27	over	over	ADP
gujaf-424	2	28	the	the	DET
gujaf-424	2	29	last	last	ADJ
gujaf-424	2	30	decade	decade	NOUN
gujaf-424	2	31	is	be	AUX
gujaf-424	2	32	faced	face	VERB
gujaf-424	2	33	with	with	ADP
gujaf-424	2	34	declining	decline	VERB
gujaf-424	2	35	profitability	profitability	NOUN
gujaf-424	2	36	,	,	PUNCT
gujaf-424	2	37	negative	negative	ADJ
gujaf-424	2	38	profit	profit	NOUN
gujaf-424	2	39	and	and	CCONJ
gujaf-424	2	40	inability	inability	NOUN
gujaf-424	2	41	to	to	PART
gujaf-424	2	42	pay	pay	VERB
gujaf-424	2	43	dividends	dividend	NOUN
gujaf-424	2	44	over	over	ADP
gujaf-424	2	45	a	a	DET
gujaf-424	2	46	period	period	NOUN
gujaf-424	2	47	of	of	ADP
gujaf-424	2	48	time	time	NOUN
gujaf-424	2	49	as	as	ADP
gujaf-424	2	50	a	a	DET
gujaf-424	2	51	result	result	NOUN
gujaf-424	2	52	of	of	ADP
gujaf-424	2	53	underperformance	underperformance	NOUN
gujaf-424	2	54	.	.	PUNCT
gujaf-424	3	1	this	this	DET
gujaf-424	3	2	study	study	NOUN
gujaf-424	3	3	investigates	investigate	VERB
gujaf-424	3	4	the	the	DET
gujaf-424	3	5	moderating	moderate	VERB
gujaf-424	3	6	role	role	NOUN
gujaf-424	3	7	of	of	ADP
gujaf-424	3	8	financial	financial	ADJ
gujaf-424	3	9	innovation	innovation	NOUN
gujaf-424	3	10	on	on	ADP
gujaf-424	3	11	the	the	DET
gujaf-424	3	12	relationship	relationship	NOUN
gujaf-424	3	13	between	between	ADP
gujaf-424	3	14	financing	financing	NOUN
gujaf-424	3	15	decisions	decision	NOUN
gujaf-424	3	16	and	and	CCONJ
gujaf-424	3	17	financial	financial	ADJ
gujaf-424	3	18	performance	performance	NOUN
gujaf-424	3	19	of	of	ADP
gujaf-424	3	20	listed	list	VERB
gujaf-424	3	21	deposit	deposit	NOUN
gujaf-424	3	22	money	money	NOUN
gujaf-424	3	23	banks	bank	NOUN
gujaf-424	3	24	in	in	ADP
gujaf-424	3	25	nigeria	nigeria	PROPN
gujaf-424	3	26	.	.	PUNCT
gujaf-424	4	1	using	use	VERB
gujaf-424	4	2	a	a	DET
gujaf-424	4	3	15	15	NUM
gujaf-424	4	4	-	-	PUNCT
gujaf-424	4	5	year	year	NOUN
gujaf-424	4	6	panel	panel	NOUN
gujaf-424	4	7	dataset	dataset	VERB
gujaf-424	4	8	(	(	PUNCT
gujaf-424	4	9	2009	2009	NUM
gujaf-424	4	10	-	-	SYM
gujaf-424	4	11	2023	2023	NUM
gujaf-424	4	12	)	)	PUNCT
gujaf-424	4	13	from	from	ADP
gujaf-424	4	14	16	16	NUM
gujaf-424	4	15	banks	bank	NOUN
gujaf-424	4	16	,	,	PUNCT
gujaf-424	4	17	and	and	CCONJ
gujaf-424	4	18	the	the	DET
gujaf-424	4	19	methodology	methodology	NOUN
gujaf-424	4	20	adopted	adopt	VERB
gujaf-424	4	21	for	for	ADP
gujaf-424	4	22	the	the	DET
gujaf-424	4	23	study	study	NOUN
gujaf-424	4	24	was	be	AUX
gujaf-424	4	25	descriptive	descriptive	ADJ
gujaf-424	4	26	research	research	NOUN
gujaf-424	4	27	design	design	NOUN
gujaf-424	4	28	employing	employ	VERB
gujaf-424	4	29	random	random	ADJ
gujaf-424	4	30	effects	effect	NOUN
gujaf-424	4	31	estimation	estimation	NOUN
gujaf-424	4	32	to	to	PART
gujaf-424	4	33	test	test	VERB
gujaf-424	4	34	the	the	DET
gujaf-424	4	35	hypotheses	hypothesis	NOUN
gujaf-424	4	36	using	use	VERB
gujaf-424	4	37	stata	stata	NOUN
gujaf-424	4	38	13	13	NUM
gujaf-424	4	39	version	version	NOUN
gujaf-424	4	40	software	software	NOUN
gujaf-424	4	41	package	package	NOUN
gujaf-424	4	42	.	.	PUNCT
gujaf-424	5	1	secondary	secondary	ADJ
gujaf-424	5	2	data	datum	NOUN
gujaf-424	5	3	was	be	AUX
gujaf-424	5	4	adopted	adopt	VERB
gujaf-424	5	5	,	,	PUNCT
gujaf-424	5	6	sourced	source	VERB
gujaf-424	5	7	from	from	ADP
gujaf-424	5	8	nigeria	nigeria	PROPN
gujaf-424	5	9	exchange	exchange	PROPN
gujaf-424	5	10	group	group	NOUN
gujaf-424	5	11	facts	fact	VERB
gujaf-424	5	12	book	book	NOUN
gujaf-424	5	13	and	and	CCONJ
gujaf-424	5	14	banks	bank	NOUN
gujaf-424	5	15	annual	annual	ADJ
gujaf-424	5	16	financial	financial	ADJ
gujaf-424	5	17	reports	report	NOUN
gujaf-424	5	18	for	for	ADP
gujaf-424	5	19	the	the	DET
gujaf-424	5	20	period	period	NOUN
gujaf-424	5	21	.	.	PUNCT
gujaf-424	6	1	the	the	DET
gujaf-424	6	2	study	study	NOUN
gujaf-424	6	3	finds	find	VERB
gujaf-424	6	4	that	that	SCONJ
gujaf-424	6	5	debt	debt	NOUN
gujaf-424	6	6	and	and	CCONJ
gujaf-424	6	7	equity	equity	NOUN
gujaf-424	6	8	financing	financing	NOUN
gujaf-424	6	9	significantly	significantly	ADV
gujaf-424	6	10	enhance	enhance	VERB
gujaf-424	6	11	performance	performance	NOUN
gujaf-424	6	12	,	,	PUNCT
gujaf-424	6	13	while	while	SCONJ
gujaf-424	6	14	risky	risky	ADJ
gujaf-424	6	15	and	and	CCONJ
gujaf-424	6	16	risk	risk	NOUN
gujaf-424	6	17	-	-	PUNCT
gujaf-424	6	18	free	free	ADJ
gujaf-424	6	19	investments	investment	NOUN
gujaf-424	6	20	negatively	negatively	ADV
gujaf-424	6	21	affect	affect	VERB
gujaf-424	6	22	roa	roa	PROPN
gujaf-424	6	23	.	.	PUNCT
gujaf-424	7	1	financial	financial	ADJ
gujaf-424	7	2	innovation	innovation	NOUN
gujaf-424	7	3	significantly	significantly	ADV
gujaf-424	7	4	moderates	moderate	VERB
gujaf-424	7	5	these	these	DET
gujaf-424	7	6	relationships	relationship	NOUN
gujaf-424	7	7	.	.	PUNCT
gujaf-424	8	1	the	the	DET
gujaf-424	8	2	study	study	NOUN
gujaf-424	8	3	recommends	recommend	VERB
gujaf-424	8	4	cautious	cautious	ADJ
gujaf-424	8	5	investment	investment	NOUN
gujaf-424	8	6	practices	practice	NOUN
gujaf-424	8	7	and	and	CCONJ
gujaf-424	8	8	greater	great	ADJ
gujaf-424	8	9	adoption	adoption	NOUN
gujaf-424	8	10	of	of	ADP
gujaf-424	8	11	financial	financial	ADJ
gujaf-424	8	12	technologies	technology	NOUN
gujaf-424	8	13	.	.	PUNCT
gujaf-424	9	1	keywords	keyword	NOUN
gujaf-424	9	2	:	:	PUNCT
gujaf-424	9	3	capital	capital	NOUN
gujaf-424	9	4	structure	structure	NOUN
gujaf-424	9	5	,	,	PUNCT
gujaf-424	9	6	financial	financial	ADJ
gujaf-424	9	7	innovation	innovation	NOUN
gujaf-424	9	8	,	,	PUNCT
gujaf-424	9	9	financial	financial	ADJ
gujaf-424	9	10	performance	performance	NOUN
gujaf-424	9	11	,	,	PUNCT
gujaf-424	9	12	investment	investment	NOUN
gujaf-424	9	13	,	,	PUNCT
gujaf-424	9	14	liquidity	liquidity	NOUN
gujaf-424	9	15	1.0	1.0	NUM
gujaf-424	9	16	introduction	introduction	NOUN
gujaf-424	9	17	the	the	DET
gujaf-424	9	18	effective	effective	ADJ
gujaf-424	9	19	functioning	functioning	NOUN
gujaf-424	9	20	of	of	ADP
gujaf-424	9	21	commercial	commercial	ADJ
gujaf-424	9	22	bank	bank	NOUN
gujaf-424	9	23	is	be	AUX
gujaf-424	9	24	essential	essential	ADJ
gujaf-424	9	25	for	for	ADP
gujaf-424	9	26	ensuring	ensure	VERB
gujaf-424	9	27	a	a	DET
gujaf-424	9	28	well	well	ADV
gujaf-424	9	29	-	-	PUNCT
gujaf-424	9	30	functioning	function	VERB
gujaf-424	9	31	financial	financial	ADJ
gujaf-424	9	32	system	system	NOUN
gujaf-424	9	33	that	that	PRON
gujaf-424	9	34	supports	support	VERB
gujaf-424	9	35	economic	economic	ADJ
gujaf-424	9	36	development	development	NOUN
gujaf-424	9	37	and	and	CCONJ
gujaf-424	9	38	stability	stability	NOUN
gujaf-424	9	39	(	(	PUNCT
gujaf-424	9	40	ughulu	ughulu	ADJ
gujaf-424	9	41	,	,	PUNCT
gujaf-424	9	42	&	&	CCONJ
gujaf-424	9	43	odion	odion	PROPN
gujaf-424	9	44	,	,	PUNCT
gujaf-424	9	45	2023).the	2023).the	DET
gujaf-424	9	46	banking	banking	NOUN
gujaf-424	9	47	sector	sector	NOUN
gujaf-424	9	48	of	of	ADP
gujaf-424	9	49	any	any	DET
gujaf-424	9	50	nation	nation	NOUN
gujaf-424	9	51	serves	serve	VERB
gujaf-424	9	52	as	as	ADP
gujaf-424	9	53	the	the	DET
gujaf-424	9	54	engine	engine	NOUN
gujaf-424	9	55	room	room	NOUN
gujaf-424	9	56	of	of	ADP
gujaf-424	9	57	her	her	PRON
gujaf-424	9	58	economy	economy	NOUN
gujaf-424	9	59	and	and	CCONJ
gujaf-424	9	60	plays	play	VERB
gujaf-424	9	61	a	a	DET
gujaf-424	9	62	vital	vital	ADJ
gujaf-424	9	63	role	role	NOUN
gujaf-424	9	64	in	in	ADP
gujaf-424	9	65	the	the	DET
gujaf-424	9	66	development	development	NOUN
gujaf-424	9	67	and	and	CCONJ
gujaf-424	9	68	growth	growth	NOUN
gujaf-424	9	69	of	of	ADP
gujaf-424	9	70	the	the	DET
gujaf-424	9	71	country	country	NOUN
gujaf-424	9	72	’s	’s	PART
gujaf-424	9	73	economy	economy	NOUN
gujaf-424	9	74	,	,	PUNCT
gujaf-424	9	75	further	far	ADV
gujaf-424	9	76	emphasizing	emphasize	VERB
gujaf-424	9	77	the	the	DET
gujaf-424	9	78	critical	critical	ADJ
gujaf-424	9	79	role	role	NOUN
gujaf-424	9	80	of	of	ADP
gujaf-424	9	81	the	the	DET
gujaf-424	9	82	banking	banking	NOUN
gujaf-424	9	83	sector	sector	NOUN
gujaf-424	9	84	ineconomic	ineconomic	ADJ
gujaf-424	9	85	and	and	CCONJ
gujaf-424	9	86	environmental	environmental	ADJ
gujaf-424	9	87	sustainability	sustainability	NOUN
gujaf-424	9	88	(	(	PUNCT
gujaf-424	9	89	liu	liu	PROPN
gujaf-424	9	90	,	,	PUNCT
gujaf-424	9	91	&	&	CCONJ
gujaf-424	9	92	liu	liu	PROPN
gujaf-424	9	93	,	,	PUNCT
gujaf-424	9	94	2021).the	2021).the	DET
gujaf-424	9	95	banking	banking	NOUN
gujaf-424	9	96	sector	sector	NOUN
gujaf-424	9	97	necessarily	necessarily	ADV
gujaf-424	9	98	requires	require	VERB
gujaf-424	9	99	being	be	AUX
gujaf-424	9	100	vibrant	vibrant	ADJ
gujaf-424	9	101	and	and	CCONJ
gujaf-424	9	102	sound	sound	NOUN
gujaf-424	9	103	from	from	ADP
gujaf-424	9	104	all	all	DET
gujaf-424	9	105	angles	angle	NOUN
gujaf-424	9	106	to	to	PART
gujaf-424	9	107	be	be	AUX
gujaf-424	9	108	successful	successful	ADJ
gujaf-424	9	109	in	in	ADP
gujaf-424	9	110	funds	fund	NOUN
gujaf-424	9	111	mobilization	mobilization	NOUN
gujaf-424	9	112	and	and	CCONJ
gujaf-424	9	113	allocation	allocation	NOUN
gujaf-424	9	114	as	as	SCONJ
gujaf-424	9	115	it	it	PRON
gujaf-424	9	116	requires	require	VERB
gujaf-424	9	117	building	build	VERB
gujaf-424	9	118	strong	strong	ADJ
gujaf-424	9	119	assurance	assurance	NOUN
gujaf-424	9	120	among	among	ADP
gujaf-424	9	121	the	the	DET
gujaf-424	9	122	depositors	depositor	NOUN
gujaf-424	9	123	,	,	PUNCT
gujaf-424	9	124	borrowers	borrower	NOUN
gujaf-424	9	125	,	,	PUNCT
gujaf-424	9	126	and	and	CCONJ
gujaf-424	9	127	investors	investor	NOUN
gujaf-424	9	128	(	(	PUNCT
gujaf-424	9	129	jayaraman	jayaraman	NOUN
gujaf-424	9	130	,	,	PUNCT
gujaf-424	9	131	azad	azad	PROPN
gujaf-424	9	132	&	&	CCONJ
gujaf-424	9	133	ahmad	ahmad	PROPN
gujaf-424	9	134	,	,	PUNCT
gujaf-424	9	135	2021	2021	NUM
gujaf-424	9	136	)	)	PUNCT
gujaf-424	9	137	.	.	PUNCT
gujaf-424	10	1	performance	performance	NOUN
gujaf-424	10	2	trends	trend	NOUN
gujaf-424	10	3	of	of	ADP
gujaf-424	10	4	banking	banking	NOUN
gujaf-424	10	5	sector	sector	NOUN
gujaf-424	10	6	in	in	ADP
gujaf-424	10	7	nigeria	nigeria	PROPN
gujaf-424	10	8	over	over	ADP
gujaf-424	10	9	a	a	DET
gujaf-424	10	10	decade	decade	NOUN
gujaf-424	10	11	experiences	experience	NOUN
gujaf-424	10	12	a	a	DET
gujaf-424	10	13	declining	decline	VERB
gujaf-424	10	14	profitability	profitability	NOUN
gujaf-424	10	15	,	,	PUNCT
gujaf-424	10	16	negative	negative	ADJ
gujaf-424	10	17	profit	profit	NOUN
gujaf-424	10	18	and	and	CCONJ
gujaf-424	10	19	inability	inability	NOUN
gujaf-424	10	20	to	to	PART
gujaf-424	10	21	pay	pay	VERB
gujaf-424	10	22	dividends	dividend	NOUN
gujaf-424	10	23	over	over	ADP
gujaf-424	10	24	a	a	DET
gujaf-424	10	25	period	period	NOUN
gujaf-424	10	26	of	of	ADP
gujaf-424	10	27	time	time	NOUN
gujaf-424	10	28	as	as	ADP
gujaf-424	10	29	a	a	DET
gujaf-424	10	30	result	result	NOUN
gujaf-424	10	31	of	of	ADP
gujaf-424	10	32	underperformance.though	underperformance.though	ADP
gujaf-424	10	33	many	many	ADJ
gujaf-424	10	34	banks	bank	NOUN
gujaf-424	10	35	have	have	AUX
gujaf-424	10	36	performed	perform	VERB
gujaf-424	10	37	extremely	extremely	ADV
gujaf-424	10	38	well	well	ADV
gujaf-424	10	39	however	however	ADV
gujaf-424	10	40	,	,	PUNCT
gujaf-424	10	41	several	several	ADJ
gujaf-424	10	42	of	of	ADP
gujaf-424	10	43	them	they	PRON
gujaf-424	10	44	are	be	AUX
gujaf-424	10	45	experiencing	experience	VERB
gujaf-424	10	46	declining	decline	VERB
gujaf-424	10	47	performance	performance	NOUN
gujaf-424	10	48	over	over	ADP
gujaf-424	10	49	the	the	DET
gujaf-424	10	50	period	period	NOUN
gujaf-424	10	51	.	.	PUNCT
gujaf-424	11	1	investment	investment	NOUN
gujaf-424	11	2	decisions	decision	NOUN
gujaf-424	11	3	of	of	ADP
gujaf-424	11	4	many	many	ADJ
gujaf-424	11	5	gusau	gusau	ADJ
gujaf-424	11	6	journal	journal	NOUN
gujaf-424	11	7	of	of	ADP
gujaf-424	11	8	accounting	accounting	NOUN
gujaf-424	11	9	and	and	CCONJ
gujaf-424	11	10	finance	finance	NOUN
gujaf-424	11	11	,	,	PUNCT
gujaf-424	11	12	vol.6	vol.6	PROPN
gujaf-424	11	13	,	,	PUNCT
gujaf-424	11	14	issue	issue	NOUN
gujaf-424	11	15	2	2	NUM
gujaf-424	11	16	,	,	PUNCT
gujaf-424	11	17	april	april	PROPN
gujaf-424	11	18	,	,	PUNCT
gujaf-424	11	19	2025	2025	NUM
gujaf-424	11	20	185	185	NUM
gujaf-424	11	21	banks	bank	NOUN
gujaf-424	11	22	listed	list	VERB
gujaf-424	11	23	on	on	ADP
gujaf-424	11	24	the	the	DET
gujaf-424	11	25	ngx	ngx	PROPN
gujaf-424	11	26	have	have	AUX
gujaf-424	11	27	fluctuated	fluctuate	VERB
gujaf-424	11	28	over	over	ADP
gujaf-424	11	29	the	the	DET
gujaf-424	11	30	years	year	NOUN
gujaf-424	11	31	and	and	CCONJ
gujaf-424	11	32	some	some	DET
gujaf-424	11	33	banks	bank	NOUN
gujaf-424	11	34	do	do	AUX
gujaf-424	11	35	not	not	PART
gujaf-424	11	36	distribute	distribute	VERB
gujaf-424	11	37	dividends	dividend	NOUN
gujaf-424	11	38	due	due	ADJ
gujaf-424	11	39	to	to	ADP
gujaf-424	11	40	declining	decline	VERB
gujaf-424	11	41	performance	performance	NOUN
gujaf-424	11	42	in	in	ADP
gujaf-424	11	43	many	many	ADJ
gujaf-424	11	44	years	year	NOUN
gujaf-424	11	45	(	(	PUNCT
gujaf-424	11	46	ngx	ngx	PROPN
gujaf-424	11	47	group	group	NOUN
gujaf-424	11	48	,	,	PUNCT
gujaf-424	11	49	2024	2024	NUM
gujaf-424	11	50	)	)	PUNCT
gujaf-424	11	51	.	.	PUNCT
gujaf-424	12	1	according	accord	VERB
gujaf-424	12	2	to	to	ADP
gujaf-424	12	3	the	the	DET
gujaf-424	12	4	nigeria	nigeria	PROPN
gujaf-424	12	5	exchange	exchange	PROPN
gujaf-424	12	6	group	group	NOUN
gujaf-424	12	7	,	,	PUNCT
gujaf-424	12	8	(	(	PUNCT
gujaf-424	12	9	ngx	ngx	X
gujaf-424	12	10	,	,	PUNCT
gujaf-424	12	11	2024	2024	NUM
gujaf-424	12	12	)	)	PUNCT
gujaf-424	12	13	,	,	PUNCT
gujaf-424	12	14	nigeria	nigeria	PROPN
gujaf-424	12	15	banking	banking	NOUN
gujaf-424	12	16	sector	sector	NOUN
gujaf-424	12	17	all	all	DET
gujaf-424	12	18	share	share	NOUN
gujaf-424	12	19	index	index	NOUN
gujaf-424	12	20	(	(	PUNCT
gujaf-424	12	21	asi	asi	NOUN
gujaf-424	12	22	)	)	PUNCT
gujaf-424	12	23	indicated	indicate	VERB
gujaf-424	12	24	fluctuating	fluctuating	NOUN
gujaf-424	12	25	and	and	CCONJ
gujaf-424	12	26	underperformance	underperformance	NOUN
gujaf-424	12	27	index	index	NOUN
gujaf-424	12	28	.	.	PUNCT
gujaf-424	12	29	asi	asi	PROPN
gujaf-424	13	1	as	as	ADP
gujaf-424	13	2	of	of	ADP
gujaf-424	13	3	2009	2009	NUM
gujaf-424	13	4	was	be	AUX
gujaf-424	13	5	339.32	339.32	NUM
gujaf-424	13	6	and	and	CCONJ
gujaf-424	13	7	the	the	DET
gujaf-424	13	8	market	market	NOUN
gujaf-424	13	9	capitalization	capitalization	NOUN
gujaf-424	13	10	for	for	ADP
gujaf-424	13	11	the	the	DET
gujaf-424	13	12	period	period	NOUN
gujaf-424	13	13	was	be	AUX
gujaf-424	13	14	n2.239trn	n2.239trn	PROPN
gujaf-424	13	15	,	,	PUNCT
gujaf-424	13	16	the	the	DET
gujaf-424	13	17	asi	asi	NOUN
gujaf-424	13	18	declined	decline	VERB
gujaf-424	13	19	in	in	ADP
gujaf-424	13	20	2012	2012	NUM
gujaf-424	13	21	to	to	ADP
gujaf-424	13	22	270.23	270.23	NUM
gujaf-424	13	23	with	with	ADP
gujaf-424	13	24	a	a	DET
gujaf-424	13	25	market	market	NOUN
gujaf-424	13	26	capitalization	capitalization	NOUN
gujaf-424	13	27	of	of	ADP
gujaf-424	13	28	n2.0801trn	n2.0801trn	NOUN
gujaf-424	13	29	,	,	PUNCT
gujaf-424	13	30	the	the	DET
gujaf-424	13	31	asi	asi	NOUN
gujaf-424	13	32	rose	rise	VERB
gujaf-424	13	33	to	to	ADP
gujaf-424	13	34	425.19	425.19	NUM
gujaf-424	13	35	in	in	ADP
gujaf-424	13	36	2014	2014	NUM
gujaf-424	13	37	and	and	CCONJ
gujaf-424	13	38	declined	decline	VERB
gujaf-424	13	39	to	to	ADP
gujaf-424	13	40	281.88	281.88	NUM
gujaf-424	13	41	in	in	ADP
gujaf-424	13	42	2016	2016	NUM
gujaf-424	13	43	with	with	ADP
gujaf-424	13	44	the	the	DET
gujaf-424	13	45	market	market	NOUN
gujaf-424	13	46	capitalization	capitalization	NOUN
gujaf-424	13	47	of	of	ADP
gujaf-424	13	48	n4.093trn	n4.093trn	PROPN
gujaf-424	13	49	and	and	CCONJ
gujaf-424	13	50	fall	fall	VERB
gujaf-424	13	51	ton2.753trn	ton2.753trn	PROPN
gujaf-424	13	52	respectively	respectively	ADV
gujaf-424	13	53	.	.	PUNCT
gujaf-424	14	1	furthermore	furthermore	ADV
gujaf-424	14	2	,	,	PUNCT
gujaf-424	14	3	the	the	DET
gujaf-424	14	4	asi	asi	NOUN
gujaf-424	14	5	rose	rise	VERB
gujaf-424	14	6	in	in	ADP
gujaf-424	14	7	2018	2018	NUM
gujaf-424	14	8	to	to	ADP
gujaf-424	14	9	544.49	544.49	NUM
gujaf-424	14	10	with	with	ADP
gujaf-424	14	11	the	the	DET
gujaf-424	14	12	market	market	NOUN
gujaf-424	14	13	capitalization	capitalization	NOUN
gujaf-424	14	14	of	of	ADP
gujaf-424	14	15	n4.230trn	n4.230trn	PROPN
gujaf-424	14	16	while	while	SCONJ
gujaf-424	14	17	the	the	DET
gujaf-424	14	18	asi	asi	NOUN
gujaf-424	14	19	slummed	slum	VERB
gujaf-424	14	20	and	and	CCONJ
gujaf-424	14	21	rose	rise	VERB
gujaf-424	14	22	in	in	ADP
gujaf-424	14	23	2020	2020	NUM
gujaf-424	14	24	and	and	CCONJ
gujaf-424	14	25	2023	2023	NUM
gujaf-424	14	26	from	from	ADP
gujaf-424	14	27	356.29	356.29	NUM
gujaf-424	14	28	to	to	ADP
gujaf-424	14	29	438.56	438.56	NUM
gujaf-424	14	30	and	and	CCONJ
gujaf-424	14	31	the	the	DET
gujaf-424	14	32	market	market	NOUN
gujaf-424	14	33	capitalization	capitalization	NOUN
gujaf-424	14	34	for	for	ADP
gujaf-424	14	35	the	the	DET
gujaf-424	14	36	same	same	ADJ
gujaf-424	14	37	period	period	NOUN
gujaf-424	14	38	was	be	AUX
gujaf-424	14	39	n2.760trn	n2.760trn	NOUN
gujaf-424	14	40	and	and	CCONJ
gujaf-424	14	41	n5.225trn	n5.225trn	VERB
gujaf-424	14	42	respectively	respectively	ADV
gujaf-424	14	43	(	(	PUNCT
gujaf-424	14	44	see	see	VERB
gujaf-424	14	45	appendix	appendix	NOUN
gujaf-424	14	46	)	)	PUNCT
gujaf-424	14	47	.	.	PUNCT
gujaf-424	15	1	the	the	DET
gujaf-424	15	2	nigerian	nigerian	ADJ
gujaf-424	15	3	banking	banking	NOUN
gujaf-424	15	4	sector	sector	NOUN
gujaf-424	15	5	forecasted	forecast	VERB
gujaf-424	15	6	n20tr	n20tr	PROPN
gujaf-424	15	7	in	in	ADP
gujaf-424	15	8	the	the	DET
gujaf-424	15	9	year	year	NOUN
gujaf-424	15	10	2000	2000	NUM
gujaf-424	15	11	as	as	ADP
gujaf-424	15	12	their	their	PRON
gujaf-424	15	13	net	net	ADJ
gujaf-424	15	14	aggregate	aggregate	ADJ
gujaf-424	15	15	target	target	NOUN
gujaf-424	15	16	performance	performance	NOUN
gujaf-424	15	17	in	in	ADP
gujaf-424	15	18	20	20	NUM
gujaf-424	15	19	years	year	NOUN
gujaf-424	15	20	.	.	PUNCT
gujaf-424	16	1	as	as	ADP
gujaf-424	16	2	of	of	ADP
gujaf-424	16	3	the	the	DET
gujaf-424	16	4	year	year	NOUN
gujaf-424	16	5	2024	2024	NUM
gujaf-424	16	6	,	,	PUNCT
gujaf-424	16	7	the	the	DET
gujaf-424	16	8	forecasted	forecast	VERB
gujaf-424	16	9	amount	amount	NOUN
gujaf-424	16	10	has	have	AUX
gujaf-424	16	11	not	not	PART
gujaf-424	16	12	been	be	AUX
gujaf-424	16	13	achieved	achieve	VERB
gujaf-424	16	14	(	(	PUNCT
gujaf-424	16	15	cbn	cbn	PROPN
gujaf-424	16	16	bulletin	bulletin	NOUN
gujaf-424	16	17	,	,	PUNCT
gujaf-424	16	18	2024	2024	NUM
gujaf-424	16	19	)	)	PUNCT
gujaf-424	16	20	.	.	PUNCT
gujaf-424	17	1	this	this	PRON
gujaf-424	17	2	is	be	AUX
gujaf-424	17	3	a	a	DET
gujaf-424	17	4	challenge	challenge	NOUN
gujaf-424	17	5	for	for	ADP
gujaf-424	17	6	the	the	DET
gujaf-424	17	7	banking	banking	NOUN
gujaf-424	17	8	sector	sector	NOUN
gujaf-424	17	9	in	in	ADP
gujaf-424	17	10	nigeria	nigeria	PROPN
gujaf-424	17	11	.	.	PUNCT
gujaf-424	18	1	as	as	ADP
gujaf-424	18	2	a	a	DET
gujaf-424	18	3	result	result	NOUN
gujaf-424	18	4	of	of	ADP
gujaf-424	18	5	the	the	DET
gujaf-424	18	6	2008	2008	NUM
gujaf-424	18	7	banks	bank	NOUN
gujaf-424	18	8	financial	financial	ADJ
gujaf-424	18	9	crisis	crisis	NOUN
gujaf-424	18	10	in	in	ADP
gujaf-424	18	11	nigeria	nigeria	PROPN
gujaf-424	18	12	,	,	PUNCT
gujaf-424	18	13	central	central	ADJ
gujaf-424	18	14	bank	bank	PROPN
gujaf-424	18	15	of	of	ADP
gujaf-424	18	16	nigeria	nigeria	PROPN
gujaf-424	18	17	(	(	PUNCT
gujaf-424	18	18	cbn	cbn	PROPN
gujaf-424	18	19	)	)	PUNCT
gujaf-424	18	20	under	under	ADP
gujaf-424	18	21	governor	governor	PROPN
gujaf-424	18	22	chukwuma	chukwuma	PROPN
gujaf-424	18	23	charles	charles	PROPN
gujaf-424	18	24	soludo	soludo	PROPN
gujaf-424	18	25	raised	raise	VERB
gujaf-424	18	26	the	the	DET
gujaf-424	18	27	banking	banking	NOUN
gujaf-424	18	28	sector	sector	NOUN
gujaf-424	18	29	capital	capital	NOUN
gujaf-424	18	30	re	re	NOUN
gujaf-424	18	31	-	-	NOUN
gujaf-424	18	32	capitalization	capitalization	NOUN
gujaf-424	18	33	from	from	ADP
gujaf-424	18	34	n2bn	n2bn	X
gujaf-424	18	35	to	to	ADP
gujaf-424	18	36	a	a	DET
gujaf-424	18	37	minimum	minimum	NOUN
gujaf-424	18	38	of	of	ADP
gujaf-424	18	39	n25bn	n25bn	NOUN
gujaf-424	18	40	for	for	ADP
gujaf-424	18	41	a	a	DET
gujaf-424	18	42	sound	sound	ADJ
gujaf-424	18	43	,	,	PUNCT
gujaf-424	18	44	stable	stable	ADJ
gujaf-424	18	45	and	and	CCONJ
gujaf-424	18	46	efficient	efficient	ADJ
gujaf-424	18	47	in	in	ADP
gujaf-424	18	48	performance	performance	NOUN
gujaf-424	18	49	of	of	ADP
gujaf-424	18	50	financial	financial	ADJ
gujaf-424	18	51	system	system	NOUN
gujaf-424	18	52	(	(	PUNCT
gujaf-424	18	53	cbn	cbn	PROPN
gujaf-424	18	54	,	,	PUNCT
gujaf-424	18	55	2005	2005	NUM
gujaf-424	18	56	)	)	PUNCT
gujaf-424	18	57	.	.	PUNCT
gujaf-424	19	1	similarly	similarly	ADV
gujaf-424	19	2	,	,	PUNCT
gujaf-424	19	3	the	the	DET
gujaf-424	19	4	current	current	ADJ
gujaf-424	19	5	central	central	ADJ
gujaf-424	19	6	bank	bank	PROPN
gujaf-424	19	7	of	of	ADP
gujaf-424	19	8	nigeria	nigeria	PROPN
gujaf-424	19	9	's	's	PART
gujaf-424	19	10	(	(	PUNCT
gujaf-424	19	11	cbn	cbn	PROPN
gujaf-424	19	12	)	)	PUNCT
gujaf-424	19	13	governor	governor	NOUN
gujaf-424	19	14	,	,	PUNCT
gujaf-424	19	15	yemi	yemi	PROPN
gujaf-424	19	16	cardoso	cardoso	PROPN
gujaf-424	19	17	also	also	ADV
gujaf-424	19	18	proposed	propose	VERB
gujaf-424	19	19	to	to	PART
gujaf-424	19	20	raise	raise	VERB
gujaf-424	19	21	the	the	DET
gujaf-424	19	22	banking	banking	NOUN
gujaf-424	19	23	sector	sector	NOUN
gujaf-424	19	24	re	re	NOUN
gujaf-424	19	25	-	-	NOUN
gujaf-424	19	26	capitalization	capitalization	NOUN
gujaf-424	19	27	to	to	ADP
gujaf-424	19	28	n500bn	n500bn	PROPN
gujaf-424	19	29	in	in	ADP
gujaf-424	19	30	2024	2024	NUM
gujaf-424	19	31	to	to	PART
gujaf-424	19	32	achieve	achieve	VERB
gujaf-424	19	33	the	the	DET
gujaf-424	19	34	sector	sector	NOUN
gujaf-424	19	35	’s	’s	PART
gujaf-424	19	36	set	set	NOUN
gujaf-424	19	37	-	-	PUNCT
gujaf-424	19	38	down	down	ADP
gujaf-424	19	39	targeted	target	VERB
gujaf-424	19	40	performance	performance	NOUN
gujaf-424	19	41	.	.	PUNCT
gujaf-424	20	1	despite	despite	SCONJ
gujaf-424	20	2	the	the	DET
gujaf-424	20	3	central	central	ADJ
gujaf-424	20	4	bank	bank	PROPN
gujaf-424	20	5	of	of	ADP
gujaf-424	20	6	nigeria	nigeria	PROPN
gujaf-424	20	7	's	's	PART
gujaf-424	20	8	(	(	PUNCT
gujaf-424	20	9	cbn	cbn	PROPN
gujaf-424	20	10	)	)	PUNCT
gujaf-424	20	11	intervention	intervention	NOUN
gujaf-424	20	12	toraise	toraise	VERB
gujaf-424	20	13	banks	bank	NOUN
gujaf-424	20	14	’	’	PART
gujaf-424	20	15	standards	standard	NOUN
gujaf-424	20	16	and	and	CCONJ
gujaf-424	20	17	performance	performance	NOUN
gujaf-424	20	18	in	in	ADP
gujaf-424	20	19	the	the	DET
gujaf-424	20	20	country	country	NOUN
gujaf-424	20	21	,	,	PUNCT
gujaf-424	20	22	a	a	DET
gujaf-424	20	23	lot	lot	NOUN
gujaf-424	20	24	of	of	ADP
gujaf-424	20	25	the	the	DET
gujaf-424	20	26	banks	bank	NOUN
gujaf-424	20	27	were	be	AUX
gujaf-424	20	28	faced	face	VERB
gujaf-424	20	29	with	with	ADP
gujaf-424	20	30	grossly	grossly	ADV
gujaf-424	20	31	inadequate	inadequate	ADJ
gujaf-424	20	32	performance	performance	NOUN
gujaf-424	20	33	that	that	PRON
gujaf-424	20	34	resulted	result	VERB
gujaf-424	20	35	in	in	ADP
gujaf-424	20	36	mergers	merger	NOUN
gujaf-424	20	37	and	and	CCONJ
gujaf-424	20	38	the	the	DET
gujaf-424	20	39	taking	taking	NOUN
gujaf-424	20	40	over	over	ADP
gujaf-424	20	41	of	of	ADP
gujaf-424	20	42	some	some	PRON
gujaf-424	20	43	of	of	ADP
gujaf-424	20	44	the	the	DET
gujaf-424	20	45	banks	bank	NOUN
gujaf-424	20	46	in	in	ADP
gujaf-424	20	47	recent	recent	ADJ
gujaf-424	20	48	years	year	NOUN
gujaf-424	20	49	(	(	PUNCT
gujaf-424	20	50	cbn	cbn	PROPN
gujaf-424	20	51	bulletin	bulletin	NOUN
gujaf-424	20	52	,	,	PUNCT
gujaf-424	20	53	2024	2024	NUM
gujaf-424	20	54	)	)	PUNCT
gujaf-424	20	55	.	.	PUNCT
gujaf-424	21	1	in	in	ADP
gujaf-424	21	2	the	the	DET
gujaf-424	21	3	year	year	NOUN
gujaf-424	21	4	2011	2011	NUM
gujaf-424	21	5	alone	alone	ADV
gujaf-424	21	6	,	,	PUNCT
gujaf-424	21	7	five	five	NUM
gujaf-424	21	8	banks	bank	NOUN
gujaf-424	21	9	were	be	AUX
gujaf-424	21	10	taken	take	VERB
gujaf-424	21	11	over	over	ADP
gujaf-424	21	12	by	by	ADP
gujaf-424	21	13	other	other	ADJ
gujaf-424	21	14	banks	bank	NOUN
gujaf-424	21	15	as	as	ADP
gujaf-424	21	16	a	a	DET
gujaf-424	21	17	result	result	NOUN
gujaf-424	21	18	of	of	ADP
gujaf-424	21	19	bad	bad	ADJ
gujaf-424	21	20	and	and	CCONJ
gujaf-424	21	21	declining	decline	VERB
gujaf-424	21	22	performance	performance	NOUN
gujaf-424	21	23	.	.	PUNCT
gujaf-424	22	1	furthermore	furthermore	ADV
gujaf-424	22	2	,	,	PUNCT
gujaf-424	22	3	recently	recently	ADV
gujaf-424	22	4	in	in	ADP
gujaf-424	22	5	2024	2024	NUM
gujaf-424	22	6	,	,	PUNCT
gujaf-424	22	7	heritage	heritage	PROPN
gujaf-424	22	8	bank	bank	PROPN
gujaf-424	22	9	’s	’s	PART
gujaf-424	22	10	operating	operate	VERB
gujaf-424	22	11	license	license	NOUN
gujaf-424	22	12	was	be	AUX
gujaf-424	22	13	revoked	revoke	VERB
gujaf-424	22	14	by	by	ADP
gujaf-424	22	15	cbn	cbn	NOUN
gujaf-424	22	16	indicating	indicate	VERB
gujaf-424	22	17	it	it	PRON
gujaf-424	22	18	’s	’s	AUX
gujaf-424	22	19	closed	close	VERB
gujaf-424	22	20	up	up	ADP
gujaf-424	22	21	and	and	CCONJ
gujaf-424	22	22	also	also	ADV
gujaf-424	22	23	cbn	cbn	PROPN
gujaf-424	22	24	approved	approve	VERB
gujaf-424	22	25	the	the	DET
gujaf-424	22	26	merger	merger	NOUN
gujaf-424	22	27	between	between	ADP
gujaf-424	22	28	unity	unity	NOUN
gujaf-424	22	29	bank	bank	NOUN
gujaf-424	22	30	and	and	CCONJ
gujaf-424	22	31	providus	providus	VERB
gujaf-424	22	32	bank	bank	PROPN
gujaf-424	22	33	as	as	ADP
gujaf-424	22	34	a	a	DET
gujaf-424	22	35	survival	survival	NOUN
gujaf-424	22	36	strategy	strategy	NOUN
gujaf-424	22	37	and	and	CCONJ
gujaf-424	22	38	their	their	PRON
gujaf-424	22	39	operating	operate	VERB
gujaf-424	22	40	license	license	NOUN
gujaf-424	22	41	were	be	AUX
gujaf-424	22	42	later	later	ADV
gujaf-424	22	43	revoked	revoke	VERB
gujaf-424	22	44	by	by	ADP
gujaf-424	22	45	cbn	cbn	PROPN
gujaf-424	22	46	indicating	indicate	VERB
gujaf-424	22	47	their	their	PRON
gujaf-424	22	48	closed	close	VERB
gujaf-424	22	49	up	up	ADP
gujaf-424	22	50	.	.	PUNCT
gujaf-424	23	1	furthermore	furthermore	ADV
gujaf-424	23	2	,	,	PUNCT
gujaf-424	23	3	moderating	moderating	NOUN
gujaf-424	23	4	variables	variable	NOUN
gujaf-424	23	5	are	be	AUX
gujaf-424	23	6	introduced	introduce	VERB
gujaf-424	23	7	when	when	SCONJ
gujaf-424	23	8	there	there	PRON
gujaf-424	23	9	is	be	VERB
gujaf-424	23	10	anunexpectedly	anunexpectedly	ADV
gujaf-424	23	11	weak	weak	ADJ
gujaf-424	23	12	,	,	PUNCT
gujaf-424	23	13	inconsistencies	inconsistency	NOUN
gujaf-424	23	14	and	and	CCONJ
gujaf-424	23	15	contradictions	contradiction	NOUN
gujaf-424	23	16	in	in	ADP
gujaf-424	23	17	the	the	DET
gujaf-424	23	18	results	result	NOUN
gujaf-424	23	19	of	of	ADP
gujaf-424	23	20	the	the	DET
gujaf-424	23	21	related	relate	VERB
gujaf-424	23	22	literature	literature	NOUN
gujaf-424	23	23	reviewed	review	VERB
gujaf-424	23	24	between	between	ADP
gujaf-424	23	25	independent	independent	ADJ
gujaf-424	23	26	variables	variable	NOUN
gujaf-424	23	27	and	and	CCONJ
gujaf-424	23	28	an	an	DET
gujaf-424	23	29	outcome	outcome	NOUN
gujaf-424	23	30	across	across	ADP
gujaf-424	23	31	studies	study	NOUN
gujaf-424	23	32	(	(	PUNCT
gujaf-424	23	33	baron	baron	NOUN
gujaf-424	23	34	&	&	CCONJ
gujaf-424	23	35	kenny	kenny	PROPN
gujaf-424	23	36	,	,	PUNCT
gujaf-424	23	37	(	(	PUNCT
gujaf-424	23	38	1986	1986	NUM
gujaf-424	23	39	)	)	PUNCT
gujaf-424	23	40	;	;	PUNCT
gujaf-424	23	41	frazier	frazier	PROPN
gujaf-424	23	42	,	,	PUNCT
gujaf-424	23	43	tix	tix	ADJ
gujaf-424	23	44	,	,	PUNCT
gujaf-424	23	45	&	&	CCONJ
gujaf-424	23	46	barron	barron	PROPN
gujaf-424	23	47	,	,	PUNCT
gujaf-424	23	48	2004	2004	NUM
gujaf-424	23	49	)	)	PUNCT
gujaf-424	23	50	.	.	PUNCT
gujaf-424	24	1	the	the	DET
gujaf-424	24	2	documented	document	VERB
gujaf-424	24	3	findings	finding	NOUN
gujaf-424	24	4	of	of	ADP
gujaf-424	24	5	the	the	DET
gujaf-424	24	6	previous	previous	ADJ
gujaf-424	24	7	literatures	literature	NOUN
gujaf-424	24	8	reviewed	review	VERB
gujaf-424	24	9	were	be	AUX
gujaf-424	24	10	contradictory	contradictory	ADJ
gujaf-424	24	11	,	,	PUNCT
gujaf-424	24	12	inconsistencies	inconsistency	NOUN
gujaf-424	24	13	and	and	CCONJ
gujaf-424	24	14	mixed	mixed	ADJ
gujaf-424	24	15	on	on	ADP
gujaf-424	24	16	financing	financing	NOUN
gujaf-424	24	17	decisions	decision	NOUN
gujaf-424	24	18	(	(	PUNCT
gujaf-424	24	19	laique	laique	ADJ
gujaf-424	24	20	,	,	PUNCT
gujaf-424	24	21	abdullah	abdullah	PROPN
gujaf-424	24	22	,	,	PUNCT
gujaf-424	24	23	rehman	rehman	PROPN
gujaf-424	24	24	,	,	PUNCT
gujaf-424	24	25	&	&	CCONJ
gujaf-424	24	26	sergi	sergi	PROPN
gujaf-424	24	27	,	,	PUNCT
gujaf-424	24	28	2023	2023	NUM
gujaf-424	24	29	;	;	PUNCT
gujaf-424	24	30	hofmeister	hofmeister	ADV
gujaf-424	24	31	,	,	PUNCT
gujaf-424	24	32	kanbach	kanbach	PROPN
gujaf-424	24	33	,	,	PUNCT
gujaf-424	24	34	&	&	CCONJ
gujaf-424	24	35	hogreve	hogreve	VERB
gujaf-424	24	36	,	,	PUNCT
gujaf-424	24	37	2024	2024	NUM
gujaf-424	24	38	)	)	PUNCT
gujaf-424	24	39	.	.	PUNCT
gujaf-424	25	1	the	the	DET
gujaf-424	25	2	following	follow	VERB
gujaf-424	25	3	inconsistencies	inconsistency	NOUN
gujaf-424	25	4	prompted	prompt	VERB
gujaf-424	25	5	the	the	DET
gujaf-424	25	6	researcher	researcher	NOUN
gujaf-424	25	7	to	to	PART
gujaf-424	25	8	embark	embark	VERB
gujaf-424	25	9	on	on	ADP
gujaf-424	25	10	this	this	DET
gujaf-424	25	11	study	study	NOUN
gujaf-424	25	12	and	and	CCONJ
gujaf-424	25	13	to	to	PART
gujaf-424	25	14	introduce	introduce	VERB
gujaf-424	25	15	financial	financial	ADJ
gujaf-424	25	16	innovation	innovation	NOUN
gujaf-424	25	17	as	as	ADP
gujaf-424	25	18	a	a	DET
gujaf-424	25	19	moderating	moderate	VERB
gujaf-424	25	20	variable	variable	NOUN
gujaf-424	25	21	to	to	PART
gujaf-424	25	22	critically	critically	ADV
gujaf-424	25	23	analyse	analyse	VERB
gujaf-424	25	24	the	the	DET
gujaf-424	25	25	relationship	relationship	NOUN
gujaf-424	25	26	between	between	ADP
gujaf-424	25	27	capital	capital	NOUN
gujaf-424	25	28	structure	structure	NOUN
gujaf-424	25	29	financing	financing	NOUN
gujaf-424	25	30	decision	decision	NOUN
gujaf-424	25	31	,	,	PUNCT
gujaf-424	25	32	investment	investment	NOUN
gujaf-424	25	33	decision	decision	NOUN
gujaf-424	25	34	,	,	PUNCT
gujaf-424	25	35	and	and	CCONJ
gujaf-424	25	36	liquidity	liquidity	NOUN
gujaf-424	25	37	decision	decision	NOUN
gujaf-424	25	38	as	as	ADV
gujaf-424	25	39	well	well	ADV
gujaf-424	25	40	as	as	ADP
gujaf-424	25	41	their	their	PRON
gujaf-424	25	42	effect	effect	NOUN
gujaf-424	25	43	on	on	ADP
gujaf-424	25	44	financial	financial	ADJ
gujaf-424	25	45	performance	performance	NOUN
gujaf-424	25	46	.	.	PUNCT
gujaf-424	26	1	bui	bui	PROPN
gujaf-424	26	2	,	,	PUNCT
gujaf-424	26	3	nguyen	nguyen	NOUN
gujaf-424	26	4	,	,	PUNCT
gujaf-424	26	5	and	and	CCONJ
gujaf-424	26	6	pham	pham	PROPN
gujaf-424	26	7	.	.	PUNCT
gujaf-424	27	1	(	(	PUNCT
gujaf-424	27	2	2023),nmor	2023),nmor	NUM
gujaf-424	27	3	,	,	PUNCT
gujaf-424	27	4	osuji	osuji	ADJ
gujaf-424	27	5	,	,	PUNCT
gujaf-424	27	6	and	and	CCONJ
gujaf-424	27	7	erhijapkor	erhijapkor	VERB
gujaf-424	27	8	,	,	PUNCT
gujaf-424	27	9	(	(	PUNCT
gujaf-424	27	10	2024	2024	NUM
gujaf-424	27	11	)	)	PUNCT
gujaf-424	27	12	,	,	PUNCT
gujaf-424	27	13	indicated	indicate	VERB
gujaf-424	27	14	that	that	SCONJ
gujaf-424	27	15	capital	capital	NOUN
gujaf-424	27	16	structure	structure	NOUN
gujaf-424	27	17	(	(	PUNCT
gujaf-424	27	18	debts	debt	NOUN
gujaf-424	27	19	and	and	CCONJ
gujaf-424	27	20	equity	equity	NOUN
gujaf-424	27	21	)	)	PUNCT
gujaf-424	27	22	have	have	VERB
gujaf-424	27	23	a	a	DET
gujaf-424	27	24	positive	positive	ADJ
gujaf-424	27	25	and	and	CCONJ
gujaf-424	27	26	significant	significant	ADJ
gujaf-424	27	27	relationship	relationship	NOUN
gujaf-424	27	28	with	with	ADP
gujaf-424	27	29	financial	financial	ADJ
gujaf-424	27	30	performance	performance	NOUN
gujaf-424	27	31	contrarily	contrarily	ADV
gujaf-424	27	32	,	,	PUNCT
gujaf-424	27	33	cerciello	cerciello	ADJ
gujaf-424	27	34	,	,	PUNCT
gujaf-424	27	35	busato	busato	NOUN
gujaf-424	27	36	,	,	PUNCT
gujaf-424	27	37	and	and	CCONJ
gujaf-424	27	38	taddeo	taddeo	NOUN
gujaf-424	27	39	,	,	PUNCT
gujaf-424	27	40	(	(	PUNCT
gujaf-424	27	41	2023	2023	NUM
gujaf-424	27	42	)	)	PUNCT
gujaf-424	27	43	,	,	PUNCT
gujaf-424	27	44	asante	asante	PROPN
gujaf-424	27	45	,	,	PUNCT
gujaf-424	27	46	et	et	PROPN
gujaf-424	27	47	al	al	PROPN
gujaf-424	27	48	.	.	PROPN
gujaf-424	28	1	(	(	PUNCT
gujaf-424	28	2	2022	2022	NUM
gujaf-424	28	3	)	)	PUNCT
gujaf-424	28	4	,	,	PUNCT
gujaf-424	28	5	found	find	VERB
gujaf-424	28	6	that	that	SCONJ
gujaf-424	28	7	capital	capital	NOUN
gujaf-424	28	8	structure	structure	NOUN
gujaf-424	28	9	(	(	PUNCT
gujaf-424	28	10	debts	debt	NOUN
gujaf-424	28	11	and	and	CCONJ
gujaf-424	28	12	equity	equity	NOUN
gujaf-424	28	13	)	)	PUNCT
gujaf-424	28	14	has	have	VERB
gujaf-424	28	15	a	a	DET
gujaf-424	28	16	negative	negative	ADJ
gujaf-424	28	17	and	and	CCONJ
gujaf-424	28	18	insignificant	insignificant	ADJ
gujaf-424	28	19	relationship	relationship	NOUN
gujaf-424	28	20	with	with	ADP
gujaf-424	28	21	financial	financial	ADJ
gujaf-424	28	22	performance	performance	NOUN
gujaf-424	28	23	.	.	PUNCT
gujaf-424	29	1	researchers	researcher	NOUN
gujaf-424	29	2	like	like	ADP
gujaf-424	29	3	kumar	kumar	PROPN
gujaf-424	29	4	,	,	PUNCT
gujaf-424	29	5	and	and	CCONJ
gujaf-424	29	6	singh	singh	PROPN
gujaf-424	29	7	,	,	PUNCT
gujaf-424	29	8	(	(	PUNCT
gujaf-424	29	9	2022	2022	NUM
gujaf-424	29	10	)	)	PUNCT
gujaf-424	29	11	,	,	PUNCT
gujaf-424	29	12	agung	agung	PROPN
gujaf-424	29	13	,	,	PUNCT
gujaf-424	29	14	hasnawati	hasnawati	NOUN
gujaf-424	29	15	,	,	PUNCT
gujaf-424	29	16	and	and	CCONJ
gujaf-424	29	17	huzaimah	huzaimah	PROPN
gujaf-424	29	18	(	(	PUNCT
gujaf-424	29	19	2021	2021	NUM
gujaf-424	29	20	)	)	PUNCT
gujaf-424	29	21	,	,	PUNCT
gujaf-424	29	22	found	find	VERB
gujaf-424	29	23	that	that	SCONJ
gujaf-424	29	24	investment	investment	NOUN
gujaf-424	29	25	decision(risky	decision(risky	ADJ
gujaf-424	29	26	and	and	CCONJ
gujaf-424	29	27	risk	risk	NOUN
gujaf-424	29	28	-	-	PUNCT
gujaf-424	29	29	free	free	ADJ
gujaf-424	29	30	)	)	PUNCT
gujaf-424	29	31	has	have	VERB
gujaf-424	29	32	a	a	DET
gujaf-424	29	33	positive	positive	ADJ
gujaf-424	29	34	and	and	CCONJ
gujaf-424	29	35	gusau	gusau	ADJ
gujaf-424	29	36	journal	journal	NOUN
gujaf-424	29	37	of	of	ADP
gujaf-424	29	38	accounting	accounting	NOUN
gujaf-424	29	39	and	and	CCONJ
gujaf-424	29	40	finance	finance	NOUN
gujaf-424	29	41	,	,	PUNCT
gujaf-424	29	42	vol.6	vol.6	PROPN
gujaf-424	29	43	,	,	PUNCT
gujaf-424	29	44	issue	issue	NOUN
gujaf-424	29	45	2	2	NUM
gujaf-424	29	46	,	,	PUNCT
gujaf-424	29	47	april	april	PROPN
gujaf-424	29	48	,	,	PUNCT
gujaf-424	29	49	2025	2025	NUM
gujaf-424	29	50	186	186	NUM
gujaf-424	29	51	significant	significant	ADJ
gujaf-424	29	52	relationship	relationship	NOUN
gujaf-424	29	53	with	with	ADP
gujaf-424	29	54	financial	financial	ADJ
gujaf-424	29	55	performance	performance	NOUN
gujaf-424	29	56	,	,	PUNCT
gujaf-424	29	57	their	their	PRON
gujaf-424	29	58	findings	finding	NOUN
gujaf-424	29	59	contradict	contradict	VERB
gujaf-424	29	60	those	those	PRON
gujaf-424	29	61	of	of	ADP
gujaf-424	29	62	munawaroh	munawaroh	NOUN
gujaf-424	29	63	,	,	PUNCT
gujaf-424	29	64	and	and	CCONJ
gujaf-424	29	65	munandar	munandar	ADJ
gujaf-424	29	66	,	,	PUNCT
gujaf-424	29	67	(	(	PUNCT
gujaf-424	29	68	2024	2024	NUM
gujaf-424	29	69	)	)	PUNCT
gujaf-424	29	70	,	,	PUNCT
gujaf-424	29	71	quddus	quddus	PROPN
gujaf-424	29	72	,	,	PUNCT
gujaf-424	29	73	(	(	PUNCT
gujaf-424	29	74	2023	2023	NUM
gujaf-424	29	75	)	)	PUNCT
gujaf-424	29	76	that	that	PRON
gujaf-424	29	77	found	find	VERB
gujaf-424	29	78	investment	investment	NOUN
gujaf-424	29	79	decision(risky	decision(risky	ADJ
gujaf-424	29	80	and	and	CCONJ
gujaf-424	29	81	risk	risk	NOUN
gujaf-424	29	82	-	-	PUNCT
gujaf-424	29	83	free	free	ADJ
gujaf-424	29	84	)	)	PUNCT
gujaf-424	29	85	has	have	VERB
gujaf-424	29	86	a	a	DET
gujaf-424	29	87	negative	negative	ADJ
gujaf-424	29	88	and	and	CCONJ
gujaf-424	29	89	insignificant	insignificant	ADJ
gujaf-424	29	90	relationship	relationship	NOUN
gujaf-424	29	91	with	with	ADP
gujaf-424	29	92	financial	financial	ADJ
gujaf-424	29	93	performance	performance	NOUN
gujaf-424	29	94	.	.	PUNCT
gujaf-424	30	1	gitahi	gitahi	NOUN
gujaf-424	30	2	,	,	PUNCT
gujaf-424	30	3	and	and	CCONJ
gujaf-424	30	4	kosgei	kosgei	NOUN
gujaf-424	30	5	,	,	PUNCT
gujaf-424	30	6	(	(	PUNCT
gujaf-424	30	7	2024	2024	NUM
gujaf-424	30	8	)	)	PUNCT
gujaf-424	30	9	,	,	PUNCT
gujaf-424	30	10	boma	boma	NOUN
gujaf-424	30	11	,	,	PUNCT
gujaf-424	30	12	bernard	bernard	NOUN
gujaf-424	30	13	,	,	PUNCT
gujaf-424	30	14	and	and	CCONJ
gujaf-424	30	15	ndiyo	ndiyo	PROPN
gujaf-424	30	16	,	,	PUNCT
gujaf-424	30	17	(	(	PUNCT
gujaf-424	30	18	2024	2024	NUM
gujaf-424	30	19	)	)	PUNCT
gujaf-424	30	20	results	result	NOUN
gujaf-424	30	21	revealed	reveal	VERB
gujaf-424	30	22	that	that	SCONJ
gujaf-424	30	23	liquidity	liquidity	NOUN
gujaf-424	30	24	decision(cr	decision(cr	PROPN
gujaf-424	30	25	and	and	CCONJ
gujaf-424	30	26	nwc	nwc	PROPN
gujaf-424	30	27	)	)	PUNCT
gujaf-424	30	28	findings	finding	NOUN
gujaf-424	30	29	has	have	VERB
gujaf-424	30	30	positive	positive	ADJ
gujaf-424	30	31	and	and	CCONJ
gujaf-424	30	32	significant	significant	ADJ
gujaf-424	30	33	effect	effect	NOUN
gujaf-424	30	34	on	on	ADP
gujaf-424	30	35	financial	financial	ADJ
gujaf-424	30	36	performance	performance	NOUN
gujaf-424	30	37	while	while	SCONJ
gujaf-424	30	38	almakura	almakura	PROPN
gujaf-424	30	39	,	,	PUNCT
gujaf-424	30	40	shiaki	shiaki	PROPN
gujaf-424	30	41	,	,	PUNCT
gujaf-424	30	42	and	and	CCONJ
gujaf-424	30	43	gambo	gambo	ADJ
gujaf-424	30	44	,	,	PUNCT
gujaf-424	30	45	(	(	PUNCT
gujaf-424	30	46	2024	2024	NUM
gujaf-424	30	47	)	)	PUNCT
gujaf-424	30	48	,	,	PUNCT
gujaf-424	30	49	lein	lein	NOUN
gujaf-424	30	50	,	,	PUNCT
gujaf-424	30	51	(	(	PUNCT
gujaf-424	30	52	2023	2023	NUM
gujaf-424	30	53	)	)	PUNCT
gujaf-424	30	54	are	be	AUX
gujaf-424	30	55	of	of	ADP
gujaf-424	30	56	the	the	DET
gujaf-424	30	57	opinion	opinion	NOUN
gujaf-424	30	58	that	that	SCONJ
gujaf-424	30	59	liquidity	liquidity	NOUN
gujaf-424	30	60	decision(cr	decision(cr	PROPN
gujaf-424	30	61	and	and	CCONJ
gujaf-424	30	62	nwc	nwc	PROPN
gujaf-424	30	63	)	)	PUNCT
gujaf-424	30	64	findings	finding	NOUN
gujaf-424	30	65	has	have	AUX
gujaf-424	30	66	negative	negative	ADJ
gujaf-424	30	67	and	and	CCONJ
gujaf-424	30	68	insignificant	insignificant	ADJ
gujaf-424	30	69	effect	effect	NOUN
gujaf-424	30	70	on	on	ADP
gujaf-424	30	71	financial	financial	ADJ
gujaf-424	30	72	performance	performance	NOUN
gujaf-424	30	73	.	.	PUNCT
gujaf-424	31	1	as	as	ADP
gujaf-424	31	2	a	a	DET
gujaf-424	31	3	result	result	NOUN
gujaf-424	31	4	of	of	ADP
gujaf-424	31	5	the	the	DET
gujaf-424	31	6	inconsistent	inconsistent	ADJ
gujaf-424	31	7	findings	finding	NOUN
gujaf-424	31	8	from	from	ADP
gujaf-424	31	9	the	the	DET
gujaf-424	31	10	previous	previous	ADJ
gujaf-424	31	11	related	related	ADJ
gujaf-424	31	12	literature	literature	NOUN
gujaf-424	31	13	reviewed	review	VERB
gujaf-424	31	14	,	,	PUNCT
gujaf-424	31	15	this	this	DET
gujaf-424	31	16	study	study	NOUN
gujaf-424	31	17	believes	believe	VERB
gujaf-424	31	18	that	that	SCONJ
gujaf-424	31	19	a	a	DET
gujaf-424	31	20	moderating	moderate	VERB
gujaf-424	31	21	variable	variable	NOUN
gujaf-424	31	22	,	,	PUNCT
gujaf-424	31	23	financial	financial	ADJ
gujaf-424	31	24	innovation	innovation	NOUN
gujaf-424	31	25	is	be	AUX
gujaf-424	31	26	necessary	necessary	ADJ
gujaf-424	31	27	to	to	PART
gujaf-424	31	28	test	test	VERB
gujaf-424	31	29	the	the	DET
gujaf-424	31	30	effectiveness	effectiveness	NOUN
gujaf-424	31	31	and	and	CCONJ
gujaf-424	31	32	efficiency	efficiency	NOUN
gujaf-424	31	33	as	as	ADV
gujaf-424	31	34	well	well	ADV
gujaf-424	31	35	to	to	PART
gujaf-424	31	36	strengthen	strengthen	VERB
gujaf-424	31	37	the	the	DET
gujaf-424	31	38	relationship	relationship	NOUN
gujaf-424	31	39	between	between	ADP
gujaf-424	31	40	the	the	DET
gujaf-424	31	41	financing	financing	NOUN
gujaf-424	31	42	decisions	decision	NOUN
gujaf-424	31	43	’	'	PUNCT
gujaf-424	31	44	components	component	NOUN
gujaf-424	31	45	and	and	CCONJ
gujaf-424	31	46	financial	financial	ADJ
gujaf-424	31	47	performance	performance	NOUN
gujaf-424	31	48	.	.	PUNCT
gujaf-424	32	1	the	the	DET
gujaf-424	32	2	extant	extant	ADJ
gujaf-424	32	3	literature	literature	NOUN
gujaf-424	32	4	reviewed	review	VERB
gujaf-424	32	5	has	have	AUX
gujaf-424	32	6	shown	show	VERB
gujaf-424	32	7	that	that	SCONJ
gujaf-424	32	8	there	there	PRON
gujaf-424	32	9	is	be	VERB
gujaf-424	32	10	a	a	DET
gujaf-424	32	11	dearth	dearth	NOUN
gujaf-424	32	12	of	of	ADP
gujaf-424	32	13	such	such	ADJ
gujaf-424	32	14	studies	study	NOUN
gujaf-424	32	15	that	that	PRON
gujaf-424	32	16	introduce	introduce	VERB
gujaf-424	32	17	the	the	DET
gujaf-424	32	18	moderating	moderate	VERB
gujaf-424	32	19	variable	variable	NOUN
gujaf-424	32	20	of	of	ADP
gujaf-424	32	21	financial	financial	ADJ
gujaf-424	32	22	innovation	innovation	NOUN
gujaf-424	32	23	.	.	PUNCT
gujaf-424	33	1	as	as	SCONJ
gujaf-424	33	2	such	such	ADJ
gujaf-424	33	3	,	,	PUNCT
gujaf-424	33	4	financial	financial	ADJ
gujaf-424	33	5	innovation	innovation	NOUN
gujaf-424	33	6	was	be	AUX
gujaf-424	33	7	introduced	introduce	VERB
gujaf-424	33	8	to	to	PART
gujaf-424	33	9	measure	measure	VERB
gujaf-424	33	10	the	the	DET
gujaf-424	33	11	decision	decision	NOUN
gujaf-424	33	12	-	-	PUNCT
gujaf-424	33	13	making	make	VERB
gujaf-424	33	14	competency	competency	NOUN
gujaf-424	33	15	of	of	ADP
gujaf-424	33	16	the	the	DET
gujaf-424	33	17	management	management	NOUN
gujaf-424	33	18	in	in	ADP
gujaf-424	33	19	choosing	choose	VERB
gujaf-424	33	20	how	how	SCONJ
gujaf-424	33	21	to	to	PART
gujaf-424	33	22	finance	finance	VERB
gujaf-424	33	23	the	the	DET
gujaf-424	33	24	business	business	NOUN
gujaf-424	33	25	in	in	ADP
gujaf-424	33	26	emerging	emerge	VERB
gujaf-424	33	27	markets	market	NOUN
gujaf-424	33	28	like	like	ADP
gujaf-424	33	29	nigeria	nigeria	PRON
gujaf-424	33	30	,	,	PUNCT
gujaf-424	33	31	hence	hence	ADV
gujaf-424	33	32	the	the	DET
gujaf-424	33	33	relevance	relevance	NOUN
gujaf-424	33	34	of	of	ADP
gujaf-424	33	35	this	this	DET
gujaf-424	33	36	study	study	NOUN
gujaf-424	33	37	.	.	PUNCT
gujaf-424	34	1	the	the	DET
gujaf-424	34	2	moderator	moderator	NOUN
gujaf-424	34	3	is	be	AUX
gujaf-424	34	4	necessary	necessary	ADJ
gujaf-424	34	5	to	to	PART
gujaf-424	34	6	further	far	ADV
gujaf-424	34	7	examine	examine	VERB
gujaf-424	34	8	the	the	DET
gujaf-424	34	9	role	role	NOUN
gujaf-424	34	10	that	that	PRON
gujaf-424	34	11	technology	technology	NOUN
gujaf-424	34	12	play	play	VERB
gujaf-424	34	13	in	in	ADP
gujaf-424	34	14	banking	banking	NOUN
gujaf-424	34	15	decisions	decision	NOUN
gujaf-424	34	16	making	make	VERB
gujaf-424	34	17	management	management	NOUN
gujaf-424	34	18	on	on	ADP
gujaf-424	34	19	the	the	DET
gujaf-424	34	20	relationship	relationship	NOUN
gujaf-424	34	21	between	between	ADP
gujaf-424	34	22	financing	finance	VERB
gujaf-424	34	23	decisions	decision	NOUN
gujaf-424	34	24	components	component	NOUN
gujaf-424	34	25	(	(	PUNCT
gujaf-424	34	26	capital	capital	NOUN
gujaf-424	34	27	structure	structure	NOUN
gujaf-424	34	28	financing	financing	NOUN
gujaf-424	34	29	policy	policy	NOUN
gujaf-424	34	30	,	,	PUNCT
gujaf-424	34	31	investment	investment	NOUN
gujaf-424	34	32	policy	policy	NOUN
gujaf-424	34	33	,	,	PUNCT
gujaf-424	34	34	and	and	CCONJ
gujaf-424	34	35	liquidity	liquidity	NOUN
gujaf-424	34	36	policy	policy	NOUN
gujaf-424	34	37	)	)	PUNCT
gujaf-424	34	38	and	and	CCONJ
gujaf-424	34	39	financial	financial	ADJ
gujaf-424	34	40	performance	performance	NOUN
gujaf-424	34	41	as	as	SCONJ
gujaf-424	34	42	recommended	recommend	VERB
gujaf-424	34	43	by	by	ADP
gujaf-424	34	44	previous	previous	ADJ
gujaf-424	34	45	researchers	researcher	NOUN
gujaf-424	34	46	.	.	PUNCT
gujaf-424	35	1	the	the	DET
gujaf-424	35	2	consequences	consequence	NOUN
gujaf-424	35	3	of	of	ADP
gujaf-424	35	4	banking	banking	NOUN
gujaf-424	35	5	sector	sector	NOUN
gujaf-424	35	6	underperformance	underperformance	NOUN
gujaf-424	35	7	in	in	ADP
gujaf-424	35	8	nigeria	nigeria	PROPN
gujaf-424	35	9	will	will	AUX
gujaf-424	35	10	affect	affect	VERB
gujaf-424	35	11	the	the	DET
gujaf-424	35	12	following	follow	VERB
gujaf-424	35	13	stakeholders	stakeholder	NOUN
gujaf-424	35	14	:	:	PUNCT
gujaf-424	35	15	the	the	DET
gujaf-424	35	16	nation	nation	NOUN
gujaf-424	35	17	’s	’s	PART
gujaf-424	35	18	economy	economy	NOUN
gujaf-424	35	19	,	,	PUNCT
gujaf-424	35	20	the	the	DET
gujaf-424	35	21	banks	bank	NOUN
gujaf-424	35	22	’	’	PART
gujaf-424	35	23	shareholders	shareholder	NOUN
gujaf-424	35	24	,	,	PUNCT
gujaf-424	35	25	the	the	DET
gujaf-424	35	26	banks	bank	NOUN
gujaf-424	35	27	’	’	PART
gujaf-424	35	28	customers	customer	NOUN
gujaf-424	35	29	,	,	PUNCT
gujaf-424	35	30	and	and	CCONJ
gujaf-424	35	31	banks	bank	NOUN
gujaf-424	35	32	’	’	PART
gujaf-424	35	33	employees	employee	NOUN
gujaf-424	35	34	if	if	SCONJ
gujaf-424	35	35	the	the	DET
gujaf-424	35	36	sector	sector	NOUN
gujaf-424	35	37	’s	’s	PART
gujaf-424	35	38	problem	problem	NOUN
gujaf-424	35	39	is	be	AUX
gujaf-424	35	40	not	not	PART
gujaf-424	35	41	resolved	resolve	VERB
gujaf-424	35	42	.	.	PUNCT
gujaf-424	36	1	hence	hence	ADV
gujaf-424	36	2	,	,	PUNCT
gujaf-424	36	3	there	there	PRON
gujaf-424	36	4	is	be	VERB
gujaf-424	36	5	a	a	DET
gujaf-424	36	6	need	need	NOUN
gujaf-424	36	7	for	for	SCONJ
gujaf-424	36	8	this	this	DET
gujaf-424	36	9	study	study	NOUN
gujaf-424	36	10	to	to	PART
gujaf-424	36	11	assist	assist	VERB
gujaf-424	36	12	the	the	DET
gujaf-424	36	13	sector	sector	NOUN
gujaf-424	36	14	and	and	CCONJ
gujaf-424	36	15	the	the	DET
gujaf-424	36	16	nation	nation	NOUN
gujaf-424	36	17	at	at	ADP
gujaf-424	36	18	large	large	ADJ
gujaf-424	36	19	in	in	ADP
gujaf-424	36	20	solving	solve	VERB
gujaf-424	36	21	the	the	DET
gujaf-424	36	22	challenges	challenge	NOUN
gujaf-424	36	23	of	of	ADP
gujaf-424	36	24	underperforming	underperform	VERB
gujaf-424	36	25	for	for	ADP
gujaf-424	36	26	better	well	ADJ
gujaf-424	36	27	performance	performance	NOUN
gujaf-424	36	28	.	.	PUNCT
gujaf-424	37	1	hence	hence	ADV
gujaf-424	37	2	,	,	PUNCT
gujaf-424	37	3	this	this	DET
gujaf-424	37	4	study	study	NOUN
gujaf-424	37	5	tried	try	VERB
gujaf-424	37	6	to	to	PART
gujaf-424	37	7	introduce	introduce	VERB
gujaf-424	37	8	a	a	DET
gujaf-424	37	9	new	new	ADJ
gujaf-424	37	10	variable	variable	NOUN
gujaf-424	37	11	,	,	PUNCT
gujaf-424	37	12	a	a	DET
gujaf-424	37	13	moderator	moderator	NOUN
gujaf-424	37	14	to	to	PART
gujaf-424	37	15	come	come	VERB
gujaf-424	37	16	up	up	ADP
gujaf-424	37	17	with	with	ADP
gujaf-424	37	18	a	a	DET
gujaf-424	37	19	new	new	ADJ
gujaf-424	37	20	way	way	NOUN
gujaf-424	37	21	of	of	ADP
gujaf-424	37	22	solving	solve	VERB
gujaf-424	37	23	the	the	DET
gujaf-424	37	24	problem	problem	NOUN
gujaf-424	37	25	.	.	PUNCT
gujaf-424	38	1	this	this	DET
gujaf-424	38	2	study	study	NOUN
gujaf-424	38	3	examines	examine	VERB
gujaf-424	38	4	the	the	DET
gujaf-424	38	5	financing	financing	NOUN
gujaf-424	38	6	decisions	decision	NOUN
gujaf-424	38	7	and	and	CCONJ
gujaf-424	38	8	financial	financial	ADJ
gujaf-424	38	9	performance	performance	NOUN
gujaf-424	38	10	of	of	ADP
gujaf-424	38	11	deposit	deposit	NOUN
gujaf-424	38	12	money	money	NOUN
gujaf-424	38	13	banks	bank	NOUN
gujaf-424	38	14	in	in	ADP
gujaf-424	38	15	nigeria	nigeria	PROPN
gujaf-424	38	16	,	,	PUNCT
gujaf-424	38	17	considering	consider	VERB
gujaf-424	38	18	the	the	DET
gujaf-424	38	19	relationship	relationship	NOUN
gujaf-424	38	20	between	between	ADP
gujaf-424	38	21	capital	capital	NOUN
gujaf-424	38	22	structure	structure	NOUN
gujaf-424	38	23	financing	financing	NOUN
gujaf-424	38	24	,	,	PUNCT
gujaf-424	38	25	investment	investment	NOUN
gujaf-424	38	26	decision	decision	NOUN
gujaf-424	38	27	and	and	CCONJ
gujaf-424	38	28	liquidity	liquidity	NOUN
gujaf-424	38	29	decision	decision	NOUN
gujaf-424	38	30	and	and	CCONJ
gujaf-424	38	31	the	the	DET
gujaf-424	38	32	effect	effect	NOUN
gujaf-424	38	33	of	of	ADP
gujaf-424	38	34	financial	financial	ADJ
gujaf-424	38	35	innovation	innovation	NOUN
gujaf-424	38	36	,	,	PUNCT
gujaf-424	38	37	a	a	DET
gujaf-424	38	38	moderator	moderator	NOUN
gujaf-424	38	39	on	on	ADP
gujaf-424	38	40	the	the	DET
gujaf-424	38	41	relationship	relationship	NOUN
gujaf-424	38	42	between	between	ADP
gujaf-424	38	43	the	the	DET
gujaf-424	38	44	financing	financing	NOUN
gujaf-424	38	45	decisions	decision	NOUN
gujaf-424	38	46	and	and	CCONJ
gujaf-424	38	47	overall	overall	ADJ
gujaf-424	38	48	financial	financial	ADJ
gujaf-424	38	49	performance.based	performance.base	VERB
gujaf-424	38	50	on	on	ADP
gujaf-424	38	51	the	the	DET
gujaf-424	38	52	research	research	NOUN
gujaf-424	38	53	objectives	objective	NOUN
gujaf-424	38	54	,	,	PUNCT
gujaf-424	38	55	the	the	DET
gujaf-424	38	56	researcher	researcher	NOUN
gujaf-424	38	57	formulated	formulate	VERB
gujaf-424	38	58	the	the	DET
gujaf-424	38	59	following	follow	VERB
gujaf-424	38	60	hypothetical	hypothetical	ADJ
gujaf-424	38	61	statements	statement	NOUN
gujaf-424	38	62	toguide	toguide	ADP
gujaf-424	38	63	this	this	DET
gujaf-424	38	64	study	study	NOUN
gujaf-424	38	65	and	and	CCONJ
gujaf-424	38	66	will	will	AUX
gujaf-424	38	67	try	try	VERB
gujaf-424	38	68	to	to	PART
gujaf-424	38	69	test	test	VERB
gujaf-424	38	70	them	they	PRON
gujaf-424	38	71	.	.	PUNCT
gujaf-424	39	1	h01	h01	PROPN
gujaf-424	39	2	.	.	PUNCT
gujaf-424	40	1	capital	capital	NOUN
gujaf-424	40	2	structure	structure	NOUN
gujaf-424	40	3	financing	financing	NOUN
gujaf-424	40	4	has	have	VERB
gujaf-424	40	5	no	no	DET
gujaf-424	40	6	significant	significant	ADJ
gujaf-424	40	7	relationship	relationship	NOUN
gujaf-424	40	8	with	with	ADP
gujaf-424	40	9	the	the	DET
gujaf-424	40	10	firm	firm	ADJ
gujaf-424	40	11	performance	performance	NOUN
gujaf-424	40	12	of	of	ADP
gujaf-424	40	13	deposit	deposit	NOUN
gujaf-424	40	14	money	money	NOUN
gujaf-424	40	15	banks	bank	NOUN
gujaf-424	40	16	in	in	ADP
gujaf-424	40	17	nigeria	nigeria	PROPN
gujaf-424	40	18	.	.	PUNCT
gujaf-424	41	1	h02	h02	PROPN
gujaf-424	41	2	.	.	PUNCT
gujaf-424	42	1	there	there	PRON
gujaf-424	42	2	is	be	VERB
gujaf-424	42	3	no	no	DET
gujaf-424	42	4	significant	significant	ADJ
gujaf-424	42	5	relationship	relationship	NOUN
gujaf-424	42	6	between	between	ADP
gujaf-424	42	7	investment	investment	NOUN
gujaf-424	42	8	policy	policy	NOUN
gujaf-424	42	9	and	and	CCONJ
gujaf-424	42	10	firm	firm	ADJ
gujaf-424	42	11	performance	performance	NOUN
gujaf-424	42	12	of	of	ADP
gujaf-424	42	13	deposit	deposit	NOUN
gujaf-424	42	14	money	money	NOUN
gujaf-424	42	15	banks	bank	NOUN
gujaf-424	42	16	in	in	ADP
gujaf-424	42	17	nigeria	nigeria	PROPN
gujaf-424	42	18	.	.	PUNCT
gujaf-424	43	1	h03	h03	PROPN
gujaf-424	43	2	.	.	PUNCT
gujaf-424	44	1	there	there	PRON
gujaf-424	44	2	is	be	VERB
gujaf-424	44	3	no	no	DET
gujaf-424	44	4	significant	significant	ADJ
gujaf-424	44	5	relationship	relationship	NOUN
gujaf-424	44	6	between	between	ADP
gujaf-424	44	7	liquidity	liquidity	NOUN
gujaf-424	44	8	policy	policy	NOUN
gujaf-424	44	9	and	and	CCONJ
gujaf-424	44	10	firm	firm	ADJ
gujaf-424	44	11	performance	performance	NOUN
gujaf-424	44	12	of	of	ADP
gujaf-424	44	13	deposit	deposit	NOUN
gujaf-424	44	14	money	money	NOUN
gujaf-424	44	15	banks	bank	NOUN
gujaf-424	44	16	in	in	ADP
gujaf-424	44	17	nigeria	nigeria	PROPN
gujaf-424	44	18	.	.	PUNCT
gujaf-424	44	19	h04	h04	PROPN
gujaf-424	44	20	.	.	PUNCT
gujaf-424	45	1	there	there	PRON
gujaf-424	45	2	is	be	VERB
gujaf-424	45	3	no	no	DET
gujaf-424	45	4	statistically	statistically	ADV
gujaf-424	45	5	significant	significant	ADJ
gujaf-424	45	6	moderating	moderate	VERB
gujaf-424	45	7	effect	effect	NOUN
gujaf-424	45	8	of	of	ADP
gujaf-424	45	9	financial	financial	ADJ
gujaf-424	45	10	innovation	innovation	NOUN
gujaf-424	45	11	on	on	ADP
gujaf-424	45	12	the	the	DET
gujaf-424	45	13	relationship	relationship	NOUN
gujaf-424	45	14	between	between	ADP
gujaf-424	45	15	financing	financing	NOUN
gujaf-424	45	16	decisions	decision	NOUN
gujaf-424	45	17	and	and	CCONJ
gujaf-424	45	18	firm	firm	ADJ
gujaf-424	45	19	performance	performance	NOUN
gujaf-424	45	20	of	of	ADP
gujaf-424	45	21	deposit	deposit	NOUN
gujaf-424	45	22	money	money	NOUN
gujaf-424	45	23	banks	bank	NOUN
gujaf-424	45	24	in	in	ADP
gujaf-424	45	25	nigeria	nigeria	PROPN
gujaf-424	45	26	.	.	PUNCT
gujaf-424	46	1	2	2	X
gujaf-424	46	2	.	.	X
gujaf-424	46	3	literature	literature	NOUN
gujaf-424	46	4	review	review	PROPN
gujaf-424	46	5	and	and	CCONJ
gujaf-424	46	6	theoretical	theoretical	ADJ
gujaf-424	46	7	framework	framework	NOUN
gujaf-424	46	8	gusau	gusau	PROPN
gujaf-424	46	9	journal	journal	NOUN
gujaf-424	46	10	of	of	ADP
gujaf-424	46	11	accounting	accounting	NOUN
gujaf-424	46	12	and	and	CCONJ
gujaf-424	46	13	finance	finance	NOUN
gujaf-424	46	14	,	,	PUNCT
gujaf-424	46	15	vol.6	vol.6	PROPN
gujaf-424	46	16	,	,	PUNCT
gujaf-424	46	17	issue	issue	NOUN
gujaf-424	46	18	2	2	NUM
gujaf-424	46	19	,	,	PUNCT
gujaf-424	46	20	april	april	PROPN
gujaf-424	46	21	,	,	PUNCT
gujaf-424	46	22	2025	2025	NUM
gujaf-424	46	23	187	187	NUM
gujaf-424	46	24	yolinza	yolinza	NOUN
gujaf-424	46	25	,	,	PUNCT
gujaf-424	46	26	and	and	CCONJ
gujaf-424	46	27	marlius	marlius	NOUN
gujaf-424	46	28	,	,	PUNCT
gujaf-424	46	29	(	(	PUNCT
gujaf-424	46	30	2023	2023	NUM
gujaf-424	46	31	)	)	PUNCT
gujaf-424	46	32	stated	state	VERB
gujaf-424	46	33	that	that	SCONJ
gujaf-424	46	34	performance	performance	NOUN
gujaf-424	46	35	is	be	AUX
gujaf-424	46	36	the	the	DET
gujaf-424	46	37	work	work	NOUN
gujaf-424	46	38	of	of	ADP
gujaf-424	46	39	a	a	DET
gujaf-424	46	40	person	person	NOUN
gujaf-424	46	41	who	who	PRON
gujaf-424	46	42	carries	carry	VERB
gujaf-424	46	43	out	out	ADP
gujaf-424	46	44	his	his	PRON
gujaf-424	46	45	primary	primary	ADJ
gujaf-424	46	46	duties	duty	NOUN
gujaf-424	46	47	,	,	PUNCT
gujaf-424	46	48	obligations	obligation	NOUN
gujaf-424	46	49	,	,	PUNCT
gujaf-424	46	50	and	and	CCONJ
gujaf-424	46	51	functions	function	NOUN
gujaf-424	46	52	as	as	ADP
gujaf-424	46	53	an	an	DET
gujaf-424	46	54	employee	employee	NOUN
gujaf-424	46	55	with	with	ADP
gujaf-424	46	56	quality	quality	NOUN
gujaf-424	46	57	and	and	CCONJ
gujaf-424	46	58	quantity	quantity	NOUN
gujaf-424	46	59	work	work	NOUN
gujaf-424	46	60	results	result	NOUN
gujaf-424	46	61	by	by	ADP
gujaf-424	46	62	the	the	DET
gujaf-424	46	63	responsibilities	responsibility	NOUN
gujaf-424	46	64	given	give	VERB
gujaf-424	46	65	to	to	ADP
gujaf-424	46	66	him	he	PRON
gujaf-424	46	67	so	so	SCONJ
gujaf-424	46	68	that	that	SCONJ
gujaf-424	46	69	employees	employee	NOUN
gujaf-424	46	70	support	support	VERB
gujaf-424	46	71	the	the	DET
gujaf-424	46	72	progress	progress	NOUN
gujaf-424	46	73	of	of	ADP
gujaf-424	46	74	achieving	achieve	VERB
gujaf-424	46	75	the	the	DET
gujaf-424	46	76	agency	agency	NOUN
gujaf-424	46	77	's	's	PART
gujaf-424	46	78	goals	goal	NOUN
gujaf-424	46	79	.	.	PUNCT
gujaf-424	47	1	financial	financial	ADJ
gujaf-424	47	2	performance	performance	NOUN
gujaf-424	47	3	is	be	AUX
gujaf-424	47	4	also	also	ADV
gujaf-424	47	5	applied	apply	VERB
gujaf-424	47	6	as	as	ADP
gujaf-424	47	7	a	a	DET
gujaf-424	47	8	general	general	ADJ
gujaf-424	47	9	measure	measure	NOUN
gujaf-424	47	10	of	of	ADP
gujaf-424	47	11	a	a	DET
gujaf-424	47	12	business	business	NOUN
gujaf-424	47	13	's	's	PART
gujaf-424	47	14	aggregate	aggregate	ADJ
gujaf-424	47	15	financial	financial	ADJ
gujaf-424	47	16	health	health	NOUN
gujaf-424	47	17	over	over	ADP
gujaf-424	47	18	a	a	DET
gujaf-424	47	19	period	period	NOUN
gujaf-424	47	20	of	of	ADP
gujaf-424	47	21	time	time	NOUN
gujaf-424	47	22	(	(	PUNCT
gujaf-424	47	23	eshna	eshna	NOUN
gujaf-424	47	24	,	,	PUNCT
gujaf-424	47	25	2021	2021	NUM
gujaf-424	47	26	)	)	PUNCT
gujaf-424	47	27	.	.	PUNCT
gujaf-424	48	1	how	how	SCONJ
gujaf-424	48	2	well	well	ADV
gujaf-424	48	3	an	an	DET
gujaf-424	48	4	organization	organization	NOUN
gujaf-424	48	5	can	can	AUX
gujaf-424	48	6	profit	profit	VERB
gujaf-424	48	7	from	from	ADP
gujaf-424	48	8	its	its	PRON
gujaf-424	48	9	primary	primary	ADJ
gujaf-424	48	10	transaction	transaction	NOUN
gujaf-424	48	11	activity	activity	NOUN
gujaf-424	48	12	is	be	AUX
gujaf-424	48	13	a	a	DET
gujaf-424	48	14	judge	judge	NOUN
gujaf-424	48	15	of	of	ADP
gujaf-424	48	16	its	its	PRON
gujaf-424	48	17	financial	financial	ADJ
gujaf-424	48	18	performance	performance	NOUN
gujaf-424	48	19	(	(	PUNCT
gujaf-424	48	20	gofwan	gofwan	NOUN
gujaf-424	48	21	,	,	PUNCT
gujaf-424	48	22	2022	2022	NUM
gujaf-424	48	23	)	)	PUNCT
gujaf-424	48	24	.	.	PUNCT
gujaf-424	49	1	similarly	similarly	ADV
gujaf-424	49	2	,	,	PUNCT
gujaf-424	49	3	financial	financial	ADJ
gujaf-424	49	4	performance	performance	NOUN
gujaf-424	49	5	can	can	AUX
gujaf-424	49	6	be	be	AUX
gujaf-424	49	7	viewed	view	VERB
gujaf-424	49	8	as	as	ADP
gujaf-424	49	9	the	the	DET
gujaf-424	49	10	level	level	NOUN
gujaf-424	49	11	of	of	ADP
gujaf-424	49	12	performance	performance	NOUN
gujaf-424	49	13	of	of	ADP
gujaf-424	49	14	an	an	DET
gujaf-424	49	15	enterprise	enterprise	NOUN
gujaf-424	49	16	over	over	ADP
gujaf-424	49	17	a	a	DET
gujaf-424	49	18	given	give	VERB
gujaf-424	49	19	period	period	NOUN
gujaf-424	49	20	,	,	PUNCT
gujaf-424	49	21	expressed	express	VERB
gujaf-424	49	22	in	in	ADP
gujaf-424	49	23	terms	term	NOUN
gujaf-424	49	24	of	of	ADP
gujaf-424	49	25	overall	overall	ADJ
gujaf-424	49	26	profits	profit	NOUN
gujaf-424	49	27	or	or	CCONJ
gujaf-424	49	28	losses	loss	NOUN
gujaf-424	49	29	during	during	ADP
gujaf-424	49	30	that	that	DET
gujaf-424	49	31	period	period	NOUN
gujaf-424	49	32	.	.	PUNCT
gujaf-424	50	1	put	put	VERB
gujaf-424	50	2	in	in	ADP
gujaf-424	50	3	another	another	DET
gujaf-424	50	4	form	form	NOUN
gujaf-424	50	5	,	,	PUNCT
gujaf-424	50	6	a	a	DET
gujaf-424	50	7	firm	firm	NOUN
gujaf-424	50	8	’s	’s	PART
gujaf-424	50	9	financial	financial	ADJ
gujaf-424	50	10	performance	performance	NOUN
gujaf-424	50	11	is	be	AUX
gujaf-424	50	12	a	a	DET
gujaf-424	50	13	measure	measure	NOUN
gujaf-424	50	14	of	of	ADP
gujaf-424	50	15	how	how	SCONJ
gujaf-424	50	16	better	well	ADJ
gujaf-424	50	17	a	a	DET
gujaf-424	50	18	shareholder	shareholder	NOUN
gujaf-424	50	19	is	be	AUX
gujaf-424	50	20	at	at	ADP
gujaf-424	50	21	the	the	DET
gujaf-424	50	22	end	end	NOUN
gujaf-424	50	23	of	of	ADP
gujaf-424	50	24	the	the	DET
gujaf-424	50	25	period	period	NOUN
gujaf-424	50	26	in	in	ADP
gujaf-424	50	27	question	question	NOUN
gujaf-424	50	28	compared	compare	VERB
gujaf-424	50	29	to	to	ADP
gujaf-424	50	30	how	how	SCONJ
gujaf-424	50	31	the	the	DET
gujaf-424	50	32	shareholder	shareholder	NOUN
gujaf-424	50	33	was	be	AUX
gujaf-424	50	34	at	at	ADP
gujaf-424	50	35	the	the	DET
gujaf-424	50	36	beginning	beginning	NOUN
gujaf-424	50	37	of	of	ADP
gujaf-424	50	38	the	the	DET
gujaf-424	50	39	same	same	ADJ
gujaf-424	50	40	period	period	NOUN
gujaf-424	50	41	.	.	PUNCT
gujaf-424	51	1	financial	financial	ADJ
gujaf-424	51	2	performance	performance	NOUN
gujaf-424	51	3	could	could	AUX
gujaf-424	51	4	be	be	AUX
gujaf-424	51	5	qualitative	qualitative	ADJ
gujaf-424	51	6	or	or	CCONJ
gujaf-424	51	7	quantitative	quantitative	ADJ
gujaf-424	51	8	.	.	PUNCT
gujaf-424	52	1	performance	performance	NOUN
gujaf-424	52	2	is	be	AUX
gujaf-424	52	3	said	say	VERB
gujaf-424	52	4	to	to	PART
gujaf-424	52	5	be	be	AUX
gujaf-424	52	6	qualitative	qualitative	VERB
gujaf-424	52	7	if	if	SCONJ
gujaf-424	52	8	the	the	DET
gujaf-424	52	9	goal	goal	NOUN
gujaf-424	52	10	and	and	CCONJ
gujaf-424	52	11	objective	objective	NOUN
gujaf-424	52	12	are	be	AUX
gujaf-424	52	13	measured	measure	VERB
gujaf-424	52	14	by	by	ADP
gujaf-424	52	15	the	the	DET
gujaf-424	52	16	performer	performer	NOUN
gujaf-424	52	17	’s	’s	PART
gujaf-424	52	18	observation	observation	NOUN
gujaf-424	52	19	without	without	ADP
gujaf-424	52	20	any	any	DET
gujaf-424	52	21	metrics	metric	NOUN
gujaf-424	52	22	or	or	CCONJ
gujaf-424	52	23	statistics	statistic	NOUN
gujaf-424	52	24	to	to	PART
gujaf-424	52	25	pull	pull	VERB
gujaf-424	52	26	from	from	ADP
gujaf-424	52	27	;	;	PUNCT
gujaf-424	52	28	it	it	PRON
gujaf-424	52	29	looks	look	VERB
gujaf-424	52	30	for	for	ADP
gujaf-424	52	31	patterns	pattern	NOUN
gujaf-424	52	32	in	in	ADP
gujaf-424	52	33	non	non	ADJ
gujaf-424	52	34	-	-	ADJ
gujaf-424	52	35	numerical	numerical	ADJ
gujaf-424	52	36	data	datum	NOUN
gujaf-424	52	37	.	.	PUNCT
gujaf-424	53	1	while	while	SCONJ
gujaf-424	53	2	quantitative	quantitative	ADJ
gujaf-424	53	3	performance	performance	NOUN
gujaf-424	53	4	involves	involve	VERB
gujaf-424	53	5	running	run	VERB
gujaf-424	53	6	statistical	statistical	ADJ
gujaf-424	53	7	analysis	analysis	NOUN
gujaf-424	53	8	on	on	ADP
gujaf-424	53	9	data	datum	NOUN
gujaf-424	53	10	that	that	PRON
gujaf-424	53	11	have	have	VERB
gujaf-424	53	12	values	value	NOUN
gujaf-424	53	13	.	.	PUNCT
gujaf-424	54	1	the	the	DET
gujaf-424	54	2	most	most	ADV
gujaf-424	54	3	commonly	commonly	ADV
gujaf-424	54	4	used	use	VERB
gujaf-424	54	5	performance	performance	NOUN
gujaf-424	54	6	measures	measure	NOUN
gujaf-424	54	7	are	be	AUX
gujaf-424	54	8	accounting	accounting	AUX
gujaf-424	54	9	based	base	VERB
gujaf-424	54	10	which	which	PRON
gujaf-424	54	11	include	include	VERB
gujaf-424	54	12	:	:	PUNCT
gujaf-424	54	13	return	return	VERB
gujaf-424	54	14	on	on	ADP
gujaf-424	54	15	assets	asset	NOUN
gujaf-424	54	16	(	(	PUNCT
gujaf-424	54	17	roa	roa	NOUN
gujaf-424	54	18	)	)	PUNCT
gujaf-424	54	19	,	,	PUNCT
gujaf-424	54	20	return	return	VERB
gujaf-424	54	21	on	on	ADP
gujaf-424	54	22	equity	equity	NOUN
gujaf-424	54	23	(	(	PUNCT
gujaf-424	54	24	roe	roe	PROPN
gujaf-424	54	25	)	)	PUNCT
gujaf-424	54	26	,	,	PUNCT
gujaf-424	54	27	return	return	VERB
gujaf-424	54	28	on	on	ADP
gujaf-424	54	29	investment	investment	NOUN
gujaf-424	54	30	(	(	PUNCT
gujaf-424	54	31	roi	roi	NOUN
gujaf-424	54	32	)	)	PUNCT
gujaf-424	54	33	and	and	CCONJ
gujaf-424	54	34	tobin	tobin	PROPN
gujaf-424	54	35	’s	’s	PART
gujaf-424	54	36	q	q	NOUN
gujaf-424	54	37	,	,	PUNCT
gujaf-424	54	38	market	market	NOUN
gujaf-424	54	39	value	value	NOUN
gujaf-424	54	40	added	add	VERB
gujaf-424	54	41	,	,	PUNCT
gujaf-424	54	42	annual	annual	ADJ
gujaf-424	54	43	stock	stock	NOUN
gujaf-424	54	44	returns	return	NOUN
gujaf-424	54	45	,	,	PUNCT
gujaf-424	54	46	market	market	NOUN
gujaf-424	54	47	to	to	ADP
gujaf-424	54	48	book	book	NOUN
gujaf-424	54	49	value	value	NOUN
gujaf-424	54	50	and	and	CCONJ
gujaf-424	54	51	others	other	NOUN
gujaf-424	54	52	measured	measure	VERB
gujaf-424	54	53	by	by	ADP
gujaf-424	54	54	market	market	NOUN
gujaf-424	54	55	-	-	PUNCT
gujaf-424	54	56	based	base	VERB
gujaf-424	54	57	measurement	measurement	NOUN
gujaf-424	54	58	.	.	PUNCT
gujaf-424	55	1	for	for	ADP
gujaf-424	55	2	this	this	DET
gujaf-424	55	3	study	study	NOUN
gujaf-424	55	4	,	,	PUNCT
gujaf-424	55	5	the	the	DET
gujaf-424	55	6	study	study	NOUN
gujaf-424	55	7	considered	consider	VERB
gujaf-424	55	8	the	the	DET
gujaf-424	55	9	use	use	NOUN
gujaf-424	55	10	of	of	ADP
gujaf-424	55	11	returns	return	NOUN
gujaf-424	55	12	on	on	ADP
gujaf-424	55	13	assets	asset	NOUN
gujaf-424	55	14	(	(	PUNCT
gujaf-424	55	15	roa	roa	NOUN
gujaf-424	55	16	)	)	PUNCT
gujaf-424	55	17	as	as	ADP
gujaf-424	55	18	a	a	DET
gujaf-424	55	19	proxy	proxy	NOUN
gujaf-424	55	20	of	of	ADP
gujaf-424	55	21	financial	financial	ADJ
gujaf-424	55	22	performance	performance	NOUN
gujaf-424	55	23	to	to	PART
gujaf-424	55	24	examine	examine	VERB
gujaf-424	55	25	the	the	DET
gujaf-424	55	26	relati0nship	relati0nship	NOUN
gujaf-424	55	27	that	that	PRON
gujaf-424	55	28	exists	exist	VERB
gujaf-424	55	29	between	between	ADP
gujaf-424	55	30	financing	financing	NOUN
gujaf-424	55	31	decisions	decision	NOUN
gujaf-424	55	32	and	and	CCONJ
gujaf-424	55	33	financial	financial	ADJ
gujaf-424	55	34	performance	performance	NOUN
gujaf-424	55	35	.	.	PUNCT
gujaf-424	56	1	the	the	DET
gujaf-424	56	2	justificati0n	justificati0n	NOUN
gujaf-424	56	3	for	for	ADP
gujaf-424	56	4	making	make	VERB
gujaf-424	56	5	use	use	NOUN
gujaf-424	56	6	of	of	ADP
gujaf-424	56	7	roa	roa	NOUN
gujaf-424	56	8	over	over	ADP
gujaf-424	56	9	the	the	DET
gujaf-424	56	10	other	other	ADJ
gujaf-424	56	11	method	method	NOUN
gujaf-424	56	12	was	be	AUX
gujaf-424	56	13	recommended	recommend	VERB
gujaf-424	56	14	by	by	ADP
gujaf-424	56	15	(	(	PUNCT
gujaf-424	56	16	olusola	olusola	X
gujaf-424	56	17	et	et	PROPN
gujaf-424	56	18	al	al	PROPN
gujaf-424	56	19	.	.	PROPN
gujaf-424	56	20	,	,	PUNCT
gujaf-424	56	21	2022	2022	NUM
gujaf-424	56	22	)	)	PUNCT
gujaf-424	56	23	and	and	CCONJ
gujaf-424	56	24	more	more	ADV
gujaf-424	56	25	so	so	ADV
gujaf-424	56	26	,	,	PUNCT
gujaf-424	56	27	profitability	profitability	NOUN
gujaf-424	56	28	-	-	PUNCT
gujaf-424	56	29	based	base	VERB
gujaf-424	56	30	accounting	accounting	NOUN
gujaf-424	56	31	indicators	indicator	NOUN
gujaf-424	56	32	such	such	ADJ
gujaf-424	56	33	as	as	ADP
gujaf-424	56	34	return	return	NOUN
gujaf-424	56	35	on	on	ADP
gujaf-424	56	36	assets	asset	NOUN
gujaf-424	56	37	have	have	AUX
gujaf-424	56	38	been	be	AUX
gujaf-424	56	39	used	use	VERB
gujaf-424	56	40	by	by	ADP
gujaf-424	56	41	many	many	ADJ
gujaf-424	56	42	scholars	scholar	NOUN
gujaf-424	56	43	to	to	PART
gujaf-424	56	44	measure	measure	VERB
gujaf-424	56	45	financial	financial	ADJ
gujaf-424	56	46	performance	performance	NOUN
gujaf-424	56	47	(	(	PUNCT
gujaf-424	56	48	olusola	olusola	NOUN
gujaf-424	56	49	et	et	PROPN
gujaf-424	56	50	al	al	PROPN
gujaf-424	56	51	.	.	PROPN
gujaf-424	56	52	,	,	PUNCT
gujaf-424	56	53	2022	2022	NUM
gujaf-424	56	54	)	)	PUNCT
gujaf-424	56	55	.	.	PUNCT
gujaf-424	57	1	return	return	VERB
gujaf-424	57	2	on	on	ADP
gujaf-424	57	3	assets	asset	NOUN
gujaf-424	57	4	(	(	PUNCT
gujaf-424	57	5	roa	roa	NOUN
gujaf-424	57	6	)	)	PUNCT
gujaf-424	57	7	return	return	NOUN
gujaf-424	57	8	on	on	ADP
gujaf-424	57	9	assets	asset	NOUN
gujaf-424	57	10	is	be	AUX
gujaf-424	57	11	an	an	DET
gujaf-424	57	12	indicator	indicator	NOUN
gujaf-424	57	13	of	of	ADP
gujaf-424	57	14	company	company	NOUN
gujaf-424	57	15	profitability	profitability	NOUN
gujaf-424	57	16	.	.	PUNCT
gujaf-424	58	1	the	the	DET
gujaf-424	58	2	roa	roa	NOUN
gujaf-424	58	3	shows	show	VERB
gujaf-424	58	4	how	how	SCONJ
gujaf-424	58	5	efficiently	efficiently	ADV
gujaf-424	58	6	the	the	DET
gujaf-424	58	7	industry	industry	NOUN
gujaf-424	58	8	used	use	VERB
gujaf-424	58	9	its	its	PRON
gujaf-424	58	10	limited	limited	ADJ
gujaf-424	58	11	assets	asset	NOUN
gujaf-424	58	12	to	to	PART
gujaf-424	58	13	generate	generate	VERB
gujaf-424	58	14	income	income	NOUN
gujaf-424	58	15	.	.	PUNCT
gujaf-424	59	1	therefore	therefore	ADV
gujaf-424	59	2	,	,	PUNCT
gujaf-424	59	3	it	it	PRON
gujaf-424	59	4	measures	measure	VERB
gujaf-424	59	5	the	the	DET
gujaf-424	59	6	overall	overall	ADJ
gujaf-424	59	7	effectiveness	effectiveness	NOUN
gujaf-424	59	8	of	of	ADP
gujaf-424	59	9	management	management	NOUN
gujaf-424	59	10	in	in	ADP
gujaf-424	59	11	generating	generate	VERB
gujaf-424	59	12	profits	profit	NOUN
gujaf-424	59	13	with	with	ADP
gujaf-424	59	14	their	their	PRON
gujaf-424	59	15	available	available	ADJ
gujaf-424	59	16	assets	asset	NOUN
gujaf-424	59	17	.	.	PUNCT
gujaf-424	60	1	return	return	NOUN
gujaf-424	60	2	on	on	ADP
gujaf-424	60	3	assets	asset	NOUN
gujaf-424	60	4	is	be	AUX
gujaf-424	60	5	applied	apply	VERB
gujaf-424	60	6	as	as	ADP
gujaf-424	60	7	an	an	DET
gujaf-424	60	8	important	important	ADJ
gujaf-424	60	9	indicator	indicator	NOUN
gujaf-424	60	10	to	to	PART
gujaf-424	60	11	measure	measure	VERB
gujaf-424	60	12	the	the	DET
gujaf-424	60	13	firm	firm	NOUN
gujaf-424	60	14	's	's	PART
gujaf-424	60	15	future	future	ADJ
gujaf-424	60	16	prospects	prospect	NOUN
gujaf-424	60	17	(	(	PUNCT
gujaf-424	60	18	arlita	arlita	PROPN
gujaf-424	60	19	&	&	CCONJ
gujaf-424	60	20	agus	agus	PROPN
gujaf-424	60	21	,	,	PUNCT
gujaf-424	60	22	2022	2022	NUM
gujaf-424	60	23	,	,	PUNCT
gujaf-424	60	24	p.	p.	NOUN
gujaf-424	60	25	1004	1004	NUM
gujaf-424	60	26	)	)	PUNCT
gujaf-424	60	27	.	.	PUNCT
gujaf-424	61	1	the	the	DET
gujaf-424	61	2	choice	choice	NOUN
gujaf-424	61	3	of	of	ADP
gujaf-424	61	4	selecting	select	VERB
gujaf-424	61	5	roa	roa	NOUN
gujaf-424	61	6	to	to	PART
gujaf-424	61	7	measure	measure	VERB
gujaf-424	61	8	financial	financial	ADJ
gujaf-424	61	9	performance	performance	NOUN
gujaf-424	61	10	in	in	ADP
gujaf-424	61	11	this	this	DET
gujaf-424	61	12	research	research	NOUN
gujaf-424	61	13	is	be	AUX
gujaf-424	61	14	supported	support	VERB
gujaf-424	61	15	by	by	ADP
gujaf-424	61	16	suggestion	suggestion	NOUN
gujaf-424	61	17	from	from	ADP
gujaf-424	61	18	the	the	DET
gujaf-424	61	19	previous	previous	ADJ
gujaf-424	61	20	research	research	NOUN
gujaf-424	61	21	conducted	conduct	VERB
gujaf-424	61	22	by	by	ADP
gujaf-424	61	23	pratama	pratama	NOUN
gujaf-424	61	24	and	and	CCONJ
gujaf-424	61	25	nurhayati	nurhayati	NOUN
gujaf-424	61	26	,	,	PUNCT
gujaf-424	61	27	(	(	PUNCT
gujaf-424	61	28	2022	2022	NUM
gujaf-424	61	29	)	)	PUNCT
gujaf-424	61	30	stating	state	VERB
gujaf-424	61	31	that	that	SCONJ
gujaf-424	61	32	the	the	DET
gujaf-424	61	33	profitability	profitability	NOUN
gujaf-424	61	34	ratio	ratio	NOUN
gujaf-424	61	35	represented	represent	VERB
gujaf-424	61	36	by	by	ADP
gujaf-424	61	37	roa	roa	PROPN
gujaf-424	61	38	has	have	VERB
gujaf-424	61	39	a	a	DET
gujaf-424	61	40	positive	positive	ADJ
gujaf-424	61	41	and	and	CCONJ
gujaf-424	61	42	significant	significant	ADJ
gujaf-424	61	43	effect	effect	NOUN
gujaf-424	61	44	on	on	ADP
gujaf-424	61	45	firm	firm	ADJ
gujaf-424	61	46	performance	performance	NOUN
gujaf-424	61	47	.	.	PUNCT
gujaf-424	62	1	also	also	ADV
gujaf-424	62	2	,	,	PUNCT
gujaf-424	62	3	the	the	DET
gujaf-424	62	4	study	study	NOUN
gujaf-424	62	5	makes	make	VERB
gujaf-424	62	6	use	use	NOUN
gujaf-424	62	7	of	of	ADP
gujaf-424	62	8	roa	roa	NOUN
gujaf-424	62	9	because	because	SCONJ
gujaf-424	62	10	all	all	DET
gujaf-424	62	11	our	our	PRON
gujaf-424	62	12	independent	independent	ADJ
gujaf-424	62	13	variables	variable	NOUN
gujaf-424	62	14	used	use	VERB
gujaf-424	62	15	in	in	ADP
gujaf-424	62	16	this	this	DET
gujaf-424	62	17	study	study	NOUN
gujaf-424	62	18	were	be	AUX
gujaf-424	62	19	arrived	arrive	VERB
gujaf-424	62	20	at	at	ADP
gujaf-424	62	21	and	and	CCONJ
gujaf-424	62	22	dealt	deal	VERB
gujaf-424	62	23	directly	directly	ADV
gujaf-424	62	24	with	with	ADP
gujaf-424	62	25	the	the	DET
gujaf-424	62	26	total	total	ADJ
gujaf-424	62	27	assets	asset	NOUN
gujaf-424	62	28	of	of	ADP
gujaf-424	62	29	the	the	DET
gujaf-424	62	30	firms	firm	NOUN
gujaf-424	62	31	used	use	VERB
gujaf-424	62	32	for	for	ADP
gujaf-424	62	33	this	this	DET
gujaf-424	62	34	study	study	NOUN
gujaf-424	62	35	.	.	PUNCT
gujaf-424	63	1	return	return	VERB
gujaf-424	63	2	on	on	ADP
gujaf-424	63	3	assets	asset	NOUN
gujaf-424	63	4	=	=	SYM
gujaf-424	63	5	net	net	ADJ
gujaf-424	63	6	inc0me	inc0me	PROPN
gujaf-424	63	7	/	/	SYM
gujaf-424	63	8	t0tal	t0tal	ADJ
gujaf-424	63	9	assets	asset	NOUN
gujaf-424	63	10	.	.	PUNCT
gujaf-424	64	1	concept	concept	NOUN
gujaf-424	64	2	of	of	ADP
gujaf-424	64	3	financing	financing	NOUN
gujaf-424	64	4	decisions	decision	NOUN
gujaf-424	64	5	financing	financing	NOUN
gujaf-424	64	6	decisions	decision	NOUN
gujaf-424	64	7	referred	refer	VERB
gujaf-424	64	8	to	to	ADP
gujaf-424	64	9	here	here	ADV
gujaf-424	64	10	are	be	AUX
gujaf-424	64	11	decisions	decision	NOUN
gujaf-424	64	12	expected	expect	VERB
gujaf-424	64	13	of	of	ADP
gujaf-424	64	14	a	a	DET
gujaf-424	64	15	manager	manager	NOUN
gujaf-424	64	16	to	to	PART
gujaf-424	64	17	take	take	VERB
gujaf-424	64	18	in	in	ADP
gujaf-424	64	19	an	an	DET
gujaf-424	64	20	organization	organization	NOUN
gujaf-424	64	21	to	to	PART
gujaf-424	64	22	achieve	achieve	VERB
gujaf-424	64	23	the	the	DET
gujaf-424	64	24	optimal	optimal	ADJ
gujaf-424	64	25	maximization	maximization	NOUN
gujaf-424	64	26	of	of	ADP
gujaf-424	64	27	the	the	DET
gujaf-424	64	28	shareholders	shareholder	NOUN
gujaf-424	64	29	’	’	PART
gujaf-424	64	30	wealth	wealth	NOUN
gujaf-424	64	31	after	after	ADP
gujaf-424	64	32	considering	consider	VERB
gujaf-424	64	33	the	the	DET
gujaf-424	64	34	financial	financial	ADJ
gujaf-424	64	35	functions	function	NOUN
gujaf-424	64	36	.	.	PUNCT
gujaf-424	65	1	byjus	byju	NOUN
gujaf-424	65	2	(	(	PUNCT
gujaf-424	65	3	2022	2022	NUM
gujaf-424	65	4	)	)	PUNCT
gujaf-424	65	5	defines	define	VERB
gujaf-424	65	6	financing	financing	NOUN
gujaf-424	65	7	decisions	decision	NOUN
gujaf-424	65	8	as	as	ADP
gujaf-424	65	9	a	a	DET
gujaf-424	65	10	decision	decision	NOUN
gujaf-424	65	11	regarding	regard	VERB
gujaf-424	65	12	raising	raise	VERB
gujaf-424	65	13	funds	fund	NOUN
gujaf-424	65	14	from	from	ADP
gujaf-424	65	15	long	long	ADJ
gujaf-424	65	16	-	-	PUNCT
gujaf-424	65	17	term	term	NOUN
gujaf-424	65	18	sources	source	NOUN
gujaf-424	65	19	,	,	PUNCT
gujaf-424	65	20	that	that	PRON
gujaf-424	65	21	is	be	AUX
gujaf-424	65	22	.	.	PUNCT
gujaf-424	65	23	,	,	PUNCT
gujaf-424	65	24	through	through	ADP
gujaf-424	65	25	shareholders	shareholder	NOUN
gujaf-424	65	26	'	'	PART
gujaf-424	65	27	funds	fund	NOUN
gujaf-424	65	28	or	or	CCONJ
gujaf-424	65	29	borrowed	borrow	VERB
gujaf-424	65	30	funds	fund	NOUN
gujaf-424	65	31	.	.	PUNCT
gujaf-424	66	1	shareholders	shareholder	NOUN
gujaf-424	66	2	'	'	PART
gujaf-424	66	3	funds	fund	NOUN
gujaf-424	66	4	include	include	VERB
gujaf-424	66	5	equity	equity	NOUN
gujaf-424	66	6	capital	capital	NOUN
gujaf-424	66	7	,	,	PUNCT
gujaf-424	66	8	reserves	reserve	NOUN
gujaf-424	66	9	and	and	CCONJ
gujaf-424	66	10	surplus	surplus	NOUN
gujaf-424	66	11	,	,	PUNCT
gujaf-424	66	12	and	and	CCONJ
gujaf-424	66	13	retained	retain	VERB
gujaf-424	66	14	earnings	earning	NOUN
gujaf-424	66	15	,	,	PUNCT
gujaf-424	66	16	while	while	SCONJ
gujaf-424	66	17	borrowed	borrow	VERB
gujaf-424	66	18	funds	fund	NOUN
gujaf-424	66	19	include	include	VERB
gujaf-424	66	20	bonds	bond	NOUN
gujaf-424	66	21	,	,	PUNCT
gujaf-424	66	22	long	long	ADJ
gujaf-424	66	23	-	-	PUNCT
gujaf-424	66	24	term	term	NOUN
gujaf-424	66	25	loans	loan	NOUN
gujaf-424	66	26	,	,	PUNCT
gujaf-424	66	27	and	and	CCONJ
gujaf-424	66	28	government	government	NOUN
gujaf-424	66	29	deposits	deposit	NOUN
gujaf-424	66	30	.	.	PUNCT
gujaf-424	67	1	the	the	DET
gujaf-424	67	2	firm	firm	NOUN
gujaf-424	67	3	's	's	PART
gujaf-424	67	4	primary	primary	ADJ
gujaf-424	67	5	goal	goal	NOUN
gujaf-424	67	6	is	be	AUX
gujaf-424	67	7	to	to	PART
gujaf-424	67	8	raise	raise	VERB
gujaf-424	67	9	the	the	DET
gujaf-424	67	10	prosperity	prosperity	NOUN
gujaf-424	67	11	of	of	ADP
gujaf-424	67	12	the	the	DET
gujaf-424	67	13	firm	firm	NOUN
gujaf-424	67	14	's	's	PART
gujaf-424	67	15	owners	owner	NOUN
gujaf-424	67	16	(	(	PUNCT
gujaf-424	67	17	shareholders	shareholder	NOUN
gujaf-424	67	18	)	)	PUNCT
gujaf-424	67	19	,	,	PUNCT
gujaf-424	67	20	which	which	PRON
gujaf-424	67	21	is	be	AUX
gujaf-424	67	22	indicated	indicate	VERB
gujaf-424	67	23	by	by	ADP
gujaf-424	67	24	the	the	DET
gujaf-424	67	25	gusau	gusau	ADJ
gujaf-424	67	26	journal	journal	NOUN
gujaf-424	67	27	of	of	ADP
gujaf-424	67	28	accounting	accounting	NOUN
gujaf-424	67	29	and	and	CCONJ
gujaf-424	67	30	finance	finance	NOUN
gujaf-424	67	31	,	,	PUNCT
gujaf-424	67	32	vol.6	vol.6	PROPN
gujaf-424	67	33	,	,	PUNCT
gujaf-424	67	34	issue	issue	NOUN
gujaf-424	67	35	2	2	NUM
gujaf-424	67	36	,	,	PUNCT
gujaf-424	67	37	april	april	PROPN
gujaf-424	67	38	,	,	PUNCT
gujaf-424	67	39	2025	2025	NUM
gujaf-424	67	40	188	188	NUM
gujaf-424	67	41	appreciation	appreciation	NOUN
gujaf-424	67	42	in	in	ADP
gujaf-424	67	43	the	the	DET
gujaf-424	67	44	firm	firm	NOUN
gujaf-424	67	45	's	's	PART
gujaf-424	67	46	value	value	NOUN
gujaf-424	67	47	and	and	CCONJ
gujaf-424	67	48	is	be	AUX
gujaf-424	67	49	reflected	reflect	VERB
gujaf-424	67	50	in	in	ADP
gujaf-424	67	51	the	the	DET
gujaf-424	67	52	firm	firm	NOUN
gujaf-424	67	53	's	's	PART
gujaf-424	67	54	stock	stock	NOUN
gujaf-424	67	55	price	price	NOUN
gujaf-424	67	56	(	(	PUNCT
gujaf-424	67	57	arsyad	arsyad	NOUN
gujaf-424	67	58	,	,	PUNCT
gujaf-424	67	59	haeruddin	haeruddin	ADJ
gujaf-424	67	60	,	,	PUNCT
gujaf-424	67	61	muslim	muslim	ADJ
gujaf-424	67	62	,	,	PUNCT
gujaf-424	67	63	&	&	CCONJ
gujaf-424	67	64	pelu	pelu	NOUN
gujaf-424	67	65	,	,	PUNCT
gujaf-424	67	66	2021	2021	NUM
gujaf-424	67	67	)	)	PUNCT
gujaf-424	67	68	.	.	PUNCT
gujaf-424	68	1	the	the	DET
gujaf-424	68	2	financing	financing	NOUN
gujaf-424	68	3	decisions	decision	NOUN
gujaf-424	68	4	of	of	ADP
gujaf-424	68	5	a	a	DET
gujaf-424	68	6	firm	firm	NOUN
gujaf-424	68	7	consists	consist	VERB
gujaf-424	68	8	of	of	ADP
gujaf-424	68	9	capital	capital	NOUN
gujaf-424	68	10	structure	structure	NOUN
gujaf-424	68	11	financing	financing	NOUN
gujaf-424	68	12	which	which	PRON
gujaf-424	68	13	consists	consist	VERB
gujaf-424	68	14	two	two	NUM
gujaf-424	68	15	components	component	NOUN
gujaf-424	68	16	;	;	PUNCT
gujaf-424	68	17	debts	debt	NOUN
gujaf-424	68	18	and	and	CCONJ
gujaf-424	68	19	equity	equity	NOUN
gujaf-424	68	20	,	,	PUNCT
gujaf-424	68	21	investment	investment	NOUN
gujaf-424	68	22	in	in	ADP
gujaf-424	68	23	capital	capital	NOUN
gujaf-424	68	24	budgeting	budgeting	NOUN
gujaf-424	68	25	considering	consider	VERB
gujaf-424	68	26	risk	risk	NOUN
gujaf-424	68	27	and	and	CCONJ
gujaf-424	68	28	return	return	NOUN
gujaf-424	68	29	and	and	CCONJ
gujaf-424	68	30	liquidity	liquidity	NOUN
gujaf-424	68	31	of	of	ADP
gujaf-424	68	32	the	the	DET
gujaf-424	68	33	firm	firm	NOUN
gujaf-424	68	34	that	that	PRON
gujaf-424	68	35	is	be	AUX
gujaf-424	68	36	measured	measure	VERB
gujaf-424	68	37	by	by	ADP
gujaf-424	68	38	current	current	ADJ
gujaf-424	68	39	assets	asset	NOUN
gujaf-424	68	40	over	over	ADP
gujaf-424	68	41	the	the	DET
gujaf-424	68	42	current	current	ADJ
gujaf-424	68	43	liability	liability	NOUN
gujaf-424	68	44	.	.	PUNCT
gujaf-424	69	1	capital	capital	NOUN
gujaf-424	69	2	structure	structure	NOUN
gujaf-424	69	3	financing	financing	NOUN
gujaf-424	69	4	decision	decision	NOUN
gujaf-424	69	5	capital	capital	NOUN
gujaf-424	69	6	structure	structure	NOUN
gujaf-424	69	7	can	can	AUX
gujaf-424	69	8	be	be	AUX
gujaf-424	69	9	defined	define	VERB
gujaf-424	69	10	as	as	ADP
gujaf-424	69	11	how	how	SCONJ
gujaf-424	69	12	an	an	DET
gujaf-424	69	13	organization	organization	NOUN
gujaf-424	69	14	finances	finance	VERB
gujaf-424	69	15	its	its	PRON
gujaf-424	69	16	business	business	NOUN
gujaf-424	69	17	by	by	ADP
gujaf-424	69	18	a	a	DET
gujaf-424	69	19	combination	combination	NOUN
gujaf-424	69	20	of	of	ADP
gujaf-424	69	21	debts	debt	NOUN
gujaf-424	69	22	and	and	CCONJ
gujaf-424	69	23	equity	equity	NOUN
gujaf-424	69	24	,	,	PUNCT
gujaf-424	69	25	current	current	ADJ
gujaf-424	69	26	assets	asset	NOUN
gujaf-424	69	27	such	such	ADJ
gujaf-424	69	28	as	as	ADP
gujaf-424	69	29	(	(	PUNCT
gujaf-424	69	30	bank	bank	NOUN
gujaf-424	69	31	loans	loan	NOUN
gujaf-424	69	32	,	,	PUNCT
gujaf-424	69	33	convertible	convertible	ADJ
gujaf-424	69	34	loans	loan	NOUN
gujaf-424	69	35	,	,	PUNCT
gujaf-424	69	36	bonds	bond	NOUN
gujaf-424	69	37	,	,	PUNCT
gujaf-424	69	38	ordinary	ordinary	ADJ
gujaf-424	69	39	shares	share	NOUN
gujaf-424	69	40	and	and	CCONJ
gujaf-424	69	41	reserves	reserve	NOUN
gujaf-424	69	42	,	,	PUNCT
gujaf-424	69	43	preference	preference	NOUN
gujaf-424	69	44	shares	share	NOUN
gujaf-424	69	45	,	,	PUNCT
gujaf-424	69	46	and	and	CCONJ
gujaf-424	69	47	the	the	DET
gujaf-424	69	48	like	like	ADJ
gujaf-424	69	49	)	)	PUNCT
gujaf-424	69	50	and	and	CCONJ
gujaf-424	69	51	current	current	ADJ
gujaf-424	69	52	liabilities	liability	NOUN
gujaf-424	69	53	such	such	ADJ
gujaf-424	69	54	as	as	ADP
gujaf-424	69	55	bank	bank	NOUN
gujaf-424	69	56	credit	credit	NOUN
gujaf-424	69	57	and	and	CCONJ
gujaf-424	69	58	trade	trade	NOUN
gujaf-424	69	59	creditors	creditor	NOUN
gujaf-424	69	60	.	.	PUNCT
gujaf-424	70	1	leverage	leverage	NOUN
gujaf-424	70	2	financing	financing	NOUN
gujaf-424	70	3	decision	decision	NOUN
gujaf-424	70	4	leverage	leverage	NOUN
gujaf-424	70	5	refers	refer	VERB
gujaf-424	70	6	to	to	ADP
gujaf-424	70	7	as	as	ADP
gujaf-424	70	8	debt	debt	NOUN
gujaf-424	70	9	means	mean	NOUN
gujaf-424	70	10	of	of	ADP
gujaf-424	70	11	financing	finance	VERB
gujaf-424	70	12	a	a	DET
gujaf-424	70	13	business	business	NOUN
gujaf-424	70	14	through	through	ADP
gujaf-424	70	15	the	the	DET
gujaf-424	70	16	borrowing	borrowing	NOUN
gujaf-424	70	17	of	of	ADP
gujaf-424	70	18	funds	fund	NOUN
gujaf-424	70	19	both	both	CCONJ
gujaf-424	70	20	in	in	ADP
gujaf-424	70	21	short	short	ADJ
gujaf-424	70	22	-	-	PUNCT
gujaf-424	70	23	term	term	NOUN
gujaf-424	70	24	and	and	CCONJ
gujaf-424	70	25	long	long	ADJ
gujaf-424	70	26	-	-	PUNCT
gujaf-424	70	27	term	term	NOUN
gujaf-424	70	28	basis	basis	NOUN
gujaf-424	70	29	.	.	PUNCT
gujaf-424	71	1	when	when	SCONJ
gujaf-424	71	2	a	a	DET
gujaf-424	71	3	business	business	NOUN
gujaf-424	71	4	has	have	VERB
gujaf-424	71	5	financial	financial	ADJ
gujaf-424	71	6	needs	need	NOUN
gujaf-424	71	7	,	,	PUNCT
gujaf-424	71	8	internal	internal	ADJ
gujaf-424	71	9	and	and	CCONJ
gujaf-424	71	10	external	external	ADJ
gujaf-424	71	11	resources	resource	NOUN
gujaf-424	71	12	can	can	AUX
gujaf-424	71	13	be	be	AUX
gujaf-424	71	14	used	use	VERB
gujaf-424	71	15	to	to	PART
gujaf-424	71	16	meet	meet	VERB
gujaf-424	71	17	these	these	DET
gujaf-424	71	18	needs	need	NOUN
gujaf-424	71	19	.	.	PUNCT
gujaf-424	72	1	the	the	DET
gujaf-424	72	2	internal	internal	ADJ
gujaf-424	72	3	source	source	NOUN
gujaf-424	72	4	refers	refer	VERB
gujaf-424	72	5	to	to	ADP
gujaf-424	72	6	the	the	DET
gujaf-424	72	7	resources	resource	NOUN
gujaf-424	72	8	that	that	PRON
gujaf-424	72	9	are	be	AUX
gujaf-424	72	10	generated	generate	VERB
gujaf-424	72	11	within	within	ADP
gujaf-424	72	12	an	an	DET
gujaf-424	72	13	enterprise	enterprise	NOUN
gujaf-424	72	14	and	and	CCONJ
gujaf-424	72	15	which	which	PRON
gujaf-424	72	16	are	be	AUX
gujaf-424	72	17	usually	usually	ADV
gujaf-424	72	18	retained	retain	VERB
gujaf-424	72	19	earnings	earning	NOUN
gujaf-424	72	20	.	.	PUNCT
gujaf-424	73	1	external	external	ADJ
gujaf-424	73	2	financing	financing	NOUN
gujaf-424	73	3	can	can	AUX
gujaf-424	73	4	be	be	AUX
gujaf-424	73	5	by	by	ADP
gujaf-424	73	6	increasing	increase	VERB
gujaf-424	73	7	the	the	DET
gujaf-424	73	8	number	number	NOUN
gujaf-424	73	9	of	of	ADP
gujaf-424	73	10	co	co	NOUN
gujaf-424	73	11	-	-	NOUN
gujaf-424	73	12	owners	owner	NOUN
gujaf-424	73	13	of	of	ADP
gujaf-424	73	14	a	a	DET
gujaf-424	73	15	company	company	NOUN
gujaf-424	73	16	or	or	CCONJ
gujaf-424	73	17	by	by	ADP
gujaf-424	73	18	borrowing	borrow	VERB
gujaf-424	73	19	it	it	PRON
gujaf-424	73	20	outright	outright	ADV
gujaf-424	73	21	in	in	ADP
gujaf-424	73	22	the	the	DET
gujaf-424	73	23	form	form	NOUN
gujaf-424	73	24	of	of	ADP
gujaf-424	73	25	a	a	DET
gujaf-424	73	26	loan	loan	NOUN
gujaf-424	73	27	(	(	PUNCT
gujaf-424	73	28	uremadu	uremadu	ADJ
gujaf-424	73	29	&	&	CCONJ
gujaf-424	73	30	onyekachi	onyekachi	PROPN
gujaf-424	73	31	,	,	PUNCT
gujaf-424	73	32	2019	2019	NUM
gujaf-424	73	33	)	)	PUNCT
gujaf-424	73	34	.	.	PUNCT
gujaf-424	74	1	as	as	ADP
gujaf-424	74	2	debt	debt	NOUN
gujaf-424	74	3	increases	increase	NOUN
gujaf-424	74	4	,	,	PUNCT
gujaf-424	74	5	financial	financial	ADJ
gujaf-424	74	6	leverage	leverage	NOUN
gujaf-424	74	7	as	as	ADV
gujaf-424	74	8	well	well	ADV
gujaf-424	74	9	increases	increase	NOUN
gujaf-424	74	10	(	(	PUNCT
gujaf-424	74	11	will	will	AUX
gujaf-424	74	12	,	,	PUNCT
gujaf-424	74	13	2021	2021	NUM
gujaf-424	74	14	)	)	PUNCT
gujaf-424	74	15	.	.	PUNCT
gujaf-424	75	1	debt	debt	NOUN
gujaf-424	75	2	financing	financing	NOUN
gujaf-424	75	3	must	must	AUX
gujaf-424	75	4	be	be	AUX
gujaf-424	75	5	neither	neither	CCONJ
gujaf-424	75	6	too	too	ADV
gujaf-424	75	7	high	high	ADJ
gujaf-424	75	8	nor	nor	CCONJ
gujaf-424	75	9	too	too	ADV
gujaf-424	75	10	low	low	ADJ
gujaf-424	75	11	to	to	PART
gujaf-424	75	12	be	be	AUX
gujaf-424	75	13	used	use	VERB
gujaf-424	75	14	to	to	PART
gujaf-424	75	15	finance	finance	VERB
gujaf-424	75	16	businesses	business	NOUN
gujaf-424	75	17	,	,	PUNCT
gujaf-424	75	18	which	which	PRON
gujaf-424	75	19	raises	raise	VERB
gujaf-424	75	20	the	the	DET
gujaf-424	75	21	question	question	NOUN
gujaf-424	75	22	of	of	ADP
gujaf-424	75	23	optimal	optimal	ADJ
gujaf-424	75	24	debt	debt	NOUN
gujaf-424	75	25	financing	financing	NOUN
gujaf-424	75	26	.	.	PUNCT
gujaf-424	76	1	the	the	DET
gujaf-424	76	2	optimal	optimal	ADJ
gujaf-424	76	3	debt	debt	NOUN
gujaf-424	76	4	ratio	ratio	NOUN
gujaf-424	76	5	is	be	AUX
gujaf-424	76	6	generally	generally	ADV
gujaf-424	76	7	defined	define	VERB
gujaf-424	76	8	as	as	ADP
gujaf-424	76	9	one	one	NUM
gujaf-424	76	10	that	that	PRON
gujaf-424	76	11	minimizes	minimize	VERB
gujaf-424	76	12	the	the	DET
gujaf-424	76	13	cost	cost	NOUN
gujaf-424	76	14	of	of	ADP
gujaf-424	76	15	capital	capital	NOUN
gujaf-424	76	16	for	for	ADP
gujaf-424	76	17	the	the	DET
gujaf-424	76	18	business	business	NOUN
gujaf-424	76	19	while	while	SCONJ
gujaf-424	76	20	maximizing	maximize	VERB
gujaf-424	76	21	the	the	DET
gujaf-424	76	22	value	value	NOUN
gujaf-424	76	23	of	of	ADP
gujaf-424	76	24	the	the	DET
gujaf-424	76	25	business	business	NOUN
gujaf-424	76	26	.	.	PUNCT
gujaf-424	77	1	debts	debt	NOUN
gujaf-424	77	2	financing	financing	NOUN
gujaf-424	77	3	is	be	AUX
gujaf-424	77	4	further	far	ADV
gujaf-424	77	5	subdivided	subdivide	VERB
gujaf-424	77	6	into	into	ADP
gujaf-424	77	7	total	total	ADJ
gujaf-424	77	8	debts	debt	NOUN
gujaf-424	77	9	,	,	PUNCT
gujaf-424	77	10	shortand	shortand	NOUN
gujaf-424	77	11	long	long	ADJ
gujaf-424	77	12	-	-	PUNCT
gujaf-424	77	13	term	term	NOUN
gujaf-424	77	14	debts	debt	NOUN
gujaf-424	77	15	.	.	PUNCT
gujaf-424	78	1	the	the	DET
gujaf-424	78	2	total	total	ADJ
gujaf-424	78	3	leverage	leverage	NOUN
gujaf-424	78	4	of	of	ADP
gujaf-424	78	5	various	various	ADJ
gujaf-424	78	6	firms	firm	NOUN
gujaf-424	78	7	to	to	PART
gujaf-424	78	8	finance	finance	VERB
gujaf-424	78	9	firm	firm	ADJ
gujaf-424	78	10	activities	activity	NOUN
gujaf-424	78	11	is	be	AUX
gujaf-424	78	12	called	call	VERB
gujaf-424	78	13	total	total	ADJ
gujaf-424	78	14	debt	debt	NOUN
gujaf-424	78	15	.	.	PUNCT
gujaf-424	79	1	it	it	PRON
gujaf-424	79	2	is	be	AUX
gujaf-424	79	3	the	the	DET
gujaf-424	79	4	ratio	ratio	NOUN
gujaf-424	79	5	of	of	ADP
gujaf-424	79	6	total	total	ADJ
gujaf-424	79	7	debts	debt	NOUN
gujaf-424	79	8	to	to	ADP
gujaf-424	79	9	total	total	ADJ
gujaf-424	79	10	assets	asset	NOUN
gujaf-424	79	11	that	that	PRON
gujaf-424	79	12	defines	define	VERB
gujaf-424	79	13	the	the	DET
gujaf-424	79	14	total	total	ADJ
gujaf-424	79	15	debt	debt	NOUN
gujaf-424	79	16	amount	amount	NOUN
gujaf-424	79	17	by	by	ADP
gujaf-424	79	18	assets	asset	NOUN
gujaf-424	79	19	.	.	PUNCT
gujaf-424	80	1	equity	equity	NOUN
gujaf-424	80	2	financing	financing	NOUN
gujaf-424	80	3	decision	decision	NOUN
gujaf-424	80	4	equity	equity	NOUN
gujaf-424	80	5	can	can	AUX
gujaf-424	80	6	be	be	AUX
gujaf-424	80	7	defined	define	VERB
gujaf-424	80	8	as	as	ADP
gujaf-424	80	9	ownership	ownership	NOUN
gujaf-424	80	10	that	that	PRON
gujaf-424	80	11	gives	give	VERB
gujaf-424	80	12	the	the	DET
gujaf-424	80	13	owner	owner	NOUN
gujaf-424	80	14	the	the	DET
gujaf-424	80	15	right	right	NOUN
gujaf-424	80	16	to	to	PART
gujaf-424	80	17	ownership	ownership	NOUN
gujaf-424	80	18	,	,	PUNCT
gujaf-424	80	19	decisionmaking	decisionmaking	NOUN
gujaf-424	80	20	,	,	PUNCT
gujaf-424	80	21	responsibility	responsibility	NOUN
gujaf-424	80	22	,	,	PUNCT
gujaf-424	80	23	benefit	benefit	NOUN
gujaf-424	80	24	,	,	PUNCT
gujaf-424	80	25	or	or	CCONJ
gujaf-424	80	26	sharing	sharing	NOUN
gujaf-424	80	27	of	of	ADP
gujaf-424	80	28	benefit	benefit	NOUN
gujaf-424	80	29	.	.	PUNCT
gujaf-424	81	1	equity	equity	NOUN
gujaf-424	81	2	finance	finance	NOUN
gujaf-424	81	3	is	be	AUX
gujaf-424	81	4	the	the	DET
gujaf-424	81	5	contribution	contribution	NOUN
gujaf-424	81	6	from	from	ADP
gujaf-424	81	7	the	the	DET
gujaf-424	81	8	owner	owner	NOUN
gujaf-424	81	9	and	and	CCONJ
gujaf-424	81	10	usually	usually	ADV
gujaf-424	81	11	includes	include	VERB
gujaf-424	81	12	common	common	ADJ
gujaf-424	81	13	stock	stock	NOUN
gujaf-424	81	14	capital	capital	NOUN
gujaf-424	81	15	,	,	PUNCT
gujaf-424	81	16	preferred	preferred	ADJ
gujaf-424	81	17	capital	capital	NOUN
gujaf-424	81	18	,	,	PUNCT
gujaf-424	81	19	internal	internal	ADJ
gujaf-424	81	20	reserves	reserve	NOUN
gujaf-424	81	21	,	,	PUNCT
gujaf-424	81	22	and	and	CCONJ
gujaf-424	81	23	reserves	reserve	NOUN
gujaf-424	81	24	.	.	PUNCT
gujaf-424	82	1	the	the	DET
gujaf-424	82	2	equity	equity	NOUN
gujaf-424	82	3	ratio	ratio	NOUN
gujaf-424	82	4	is	be	AUX
gujaf-424	82	5	a	a	DET
gujaf-424	82	6	financial	financial	ADJ
gujaf-424	82	7	proportion	proportion	NOUN
gujaf-424	82	8	that	that	PRON
gujaf-424	82	9	indicates	indicate	VERB
gujaf-424	82	10	the	the	DET
gujaf-424	82	11	relative	relative	ADJ
gujaf-424	82	12	proportion	proportion	NOUN
gujaf-424	82	13	of	of	ADP
gujaf-424	82	14	equity	equity	NOUN
gujaf-424	82	15	used	use	VERB
gujaf-424	82	16	to	to	PART
gujaf-424	82	17	finance	finance	VERB
gujaf-424	82	18	a	a	DET
gujaf-424	82	19	company	company	NOUN
gujaf-424	82	20	's	's	PART
gujaf-424	82	21	assets	asset	NOUN
gujaf-424	82	22	.	.	PUNCT
gujaf-424	83	1	it	it	PRON
gujaf-424	83	2	measures	measure	VERB
gujaf-424	83	3	the	the	DET
gujaf-424	83	4	proportion	proportion	NOUN
gujaf-424	83	5	of	of	ADP
gujaf-424	83	6	total	total	ADJ
gujaf-424	83	7	assets	asset	NOUN
gujaf-424	83	8	financed	finance	VERB
gujaf-424	83	9	by	by	ADP
gujaf-424	83	10	shareholders	shareholder	NOUN
gujaf-424	83	11	and	and	CCONJ
gujaf-424	83	12	not	not	PART
gujaf-424	83	13	by	by	ADP
gujaf-424	83	14	creditors	creditor	NOUN
gujaf-424	83	15	.	.	PUNCT
gujaf-424	84	1	a	a	DET
gujaf-424	84	2	low	low	ADJ
gujaf-424	84	3	equity	equity	NOUN
gujaf-424	84	4	ratio	ratio	NOUN
gujaf-424	84	5	will	will	AUX
gujaf-424	84	6	produce	produce	VERB
gujaf-424	84	7	good	good	ADJ
gujaf-424	84	8	results	result	NOUN
gujaf-424	84	9	for	for	ADP
gujaf-424	84	10	shareholders	shareholder	NOUN
gujaf-424	84	11	as	as	ADV
gujaf-424	84	12	long	long	ADV
gujaf-424	84	13	as	as	SCONJ
gujaf-424	84	14	the	the	DET
gujaf-424	84	15	company	company	NOUN
gujaf-424	84	16	has	have	VERB
gujaf-424	84	17	a	a	DET
gujaf-424	84	18	higher	high	ADJ
gujaf-424	84	19	return	return	NOUN
gujaf-424	84	20	on	on	ADP
gujaf-424	84	21	the	the	DET
gujaf-424	84	22	assets	asset	NOUN
gujaf-424	84	23	than	than	ADP
gujaf-424	84	24	the	the	DET
gujaf-424	84	25	interest	interest	NOUN
gujaf-424	84	26	paid	pay	VERB
gujaf-424	84	27	to	to	ADP
gujaf-424	84	28	the	the	DET
gujaf-424	84	29	creditors	creditor	NOUN
gujaf-424	84	30	.	.	PUNCT
gujaf-424	85	1	dierker	dierker	PROPN
gujaf-424	85	2	,	,	PUNCT
gujaf-424	85	3	lee	lee	PROPN
gujaf-424	85	4	,	,	PUNCT
gujaf-424	85	5	and	and	CCONJ
gujaf-424	85	6	seo	seo	NOUN
gujaf-424	85	7	(	(	PUNCT
gujaf-424	85	8	2019	2019	NUM
gujaf-424	85	9	)	)	PUNCT
gujaf-424	85	10	conclude	conclude	VERB
gujaf-424	85	11	that	that	SCONJ
gujaf-424	85	12	firm	firm	ADJ
gujaf-424	85	13	managers	manager	NOUN
gujaf-424	85	14	prefer	prefer	VERB
gujaf-424	85	15	to	to	PART
gujaf-424	85	16	issue	issue	VERB
gujaf-424	85	17	equity	equity	NOUN
gujaf-424	85	18	capital	capital	NOUN
gujaf-424	85	19	to	to	PART
gujaf-424	85	20	raise	raise	VERB
gujaf-424	85	21	funds	fund	NOUN
gujaf-424	85	22	following	follow	VERB
gujaf-424	85	23	risk	risk	NOUN
gujaf-424	85	24	increases	increase	NOUN
gujaf-424	85	25	since	since	SCONJ
gujaf-424	85	26	any	any	DET
gujaf-424	85	27	further	further	ADJ
gujaf-424	85	28	debt	debt	NOUN
gujaf-424	85	29	financing	financing	NOUN
gujaf-424	85	30	raised	raise	VERB
gujaf-424	85	31	;	;	PUNCT
gujaf-424	85	32	can	can	AUX
gujaf-424	85	33	add	add	VERB
gujaf-424	85	34	financial	financial	ADJ
gujaf-424	85	35	distress	distress	NOUN
gujaf-424	85	36	costs	cost	NOUN
gujaf-424	85	37	.	.	PUNCT
gujaf-424	86	1	investment	investment	NOUN
gujaf-424	86	2	policy	policy	NOUN
gujaf-424	86	3	decision	decision	NOUN
gujaf-424	86	4	when	when	SCONJ
gujaf-424	86	5	we	we	PRON
gujaf-424	86	6	mention	mention	VERB
gujaf-424	86	7	investment	investment	NOUN
gujaf-424	86	8	decisions	decision	NOUN
gujaf-424	86	9	,	,	PUNCT
gujaf-424	86	10	we	we	PRON
gujaf-424	86	11	refer	refer	VERB
gujaf-424	86	12	to	to	ADP
gujaf-424	86	13	capital	capital	NOUN
gujaf-424	86	14	budgeting	budgeting	NOUN
gujaf-424	86	15	.	.	PUNCT
gujaf-424	87	1	the	the	DET
gujaf-424	87	2	investment	investment	NOUN
gujaf-424	87	3	decision	decision	NOUN
gujaf-424	87	4	is	be	AUX
gujaf-424	87	5	referred	refer	VERB
gujaf-424	87	6	to	to	ADP
gujaf-424	87	7	as	as	ADP
gujaf-424	87	8	the	the	DET
gujaf-424	87	9	firm	firm	NOUN
gujaf-424	87	10	’s	’s	PART
gujaf-424	87	11	manager	manager	NOUN
gujaf-424	87	12	's	's	PART
gujaf-424	87	13	decision	decision	NOUN
gujaf-424	87	14	to	to	PART
gujaf-424	87	15	invest	invest	VERB
gujaf-424	87	16	the	the	DET
gujaf-424	87	17	firm	firm	ADJ
gujaf-424	87	18	current	current	ADJ
gujaf-424	87	19	funds	fund	NOUN
gujaf-424	87	20	most	most	ADV
gujaf-424	87	21	efficiently	efficiently	ADV
gujaf-424	87	22	in	in	ADP
gujaf-424	87	23	the	the	DET
gujaf-424	87	24	long	long	ADJ
gujaf-424	87	25	-	-	PUNCT
gujaf-424	87	26	term	term	NOUN
gujaf-424	87	27	assets	asset	NOUN
gujaf-424	87	28	in	in	ADP
gujaf-424	87	29	expectation	expectation	NOUN
gujaf-424	87	30	of	of	ADP
gujaf-424	87	31	higher	high	ADJ
gujaf-424	87	32	benefits	benefit	NOUN
gujaf-424	87	33	0ver	0ver	ADP
gujaf-424	87	34	a	a	DET
gujaf-424	87	35	series	series	NOUN
gujaf-424	87	36	of	of	ADP
gujaf-424	87	37	years	year	NOUN
gujaf-424	87	38	.	.	PUNCT
gujaf-424	88	1	according	accord	VERB
gujaf-424	88	2	to	to	ADP
gujaf-424	88	3	nuzula	nuzula	NOUN
gujaf-424	88	4	and	and	CCONJ
gujaf-424	88	5	nurlaily	nurlaily	ADV
gujaf-424	88	6	(	(	PUNCT
gujaf-424	88	7	2020	2020	NUM
gujaf-424	88	8	)	)	PUNCT
gujaf-424	88	9	,	,	PUNCT
gujaf-424	88	10	investment	investment	NOUN
gujaf-424	88	11	decisions	decision	NOUN
gujaf-424	88	12	are	be	AUX
gujaf-424	88	13	decisions	decision	NOUN
gujaf-424	88	14	embarked	embark	VERB
gujaf-424	88	15	upon	upon	SCONJ
gujaf-424	88	16	by	by	ADP
gujaf-424	88	17	financial	financial	ADJ
gujaf-424	88	18	managers	manager	NOUN
gujaf-424	88	19	to	to	PART
gujaf-424	88	20	invest	invest	VERB
gujaf-424	88	21	organization	organization	NOUN
gujaf-424	88	22	’s	’s	PART
gujaf-424	88	23	capital	capital	NOUN
gujaf-424	88	24	in	in	ADP
gujaf-424	88	25	diverse	diverse	ADJ
gujaf-424	88	26	available	available	ADJ
gujaf-424	88	27	assets	asset	NOUN
gujaf-424	88	28	to	to	PART
gujaf-424	88	29	attract	attract	VERB
gujaf-424	88	30	returns	return	NOUN
gujaf-424	88	31	in	in	ADP
gujaf-424	88	32	the	the	DET
gujaf-424	88	33	gusau	gusau	ADJ
gujaf-424	88	34	journal	journal	NOUN
gujaf-424	88	35	of	of	ADP
gujaf-424	88	36	accounting	accounting	NOUN
gujaf-424	88	37	and	and	CCONJ
gujaf-424	88	38	finance	finance	NOUN
gujaf-424	88	39	,	,	PUNCT
gujaf-424	88	40	vol.6	vol.6	PROPN
gujaf-424	88	41	,	,	PUNCT
gujaf-424	88	42	issue	issue	NOUN
gujaf-424	88	43	2	2	NUM
gujaf-424	88	44	,	,	PUNCT
gujaf-424	88	45	april	april	PROPN
gujaf-424	88	46	,	,	PUNCT
gujaf-424	88	47	2025	2025	NUM
gujaf-424	88	48	189	189	NUM
gujaf-424	88	49	future	future	NOUN
gujaf-424	88	50	.	.	PUNCT
gujaf-424	89	1	channelling	channel	VERB
gujaf-424	89	2	the	the	DET
gujaf-424	89	3	funds	fund	NOUN
gujaf-424	89	4	by	by	ADP
gujaf-424	89	5	managers	manager	NOUN
gujaf-424	89	6	involves	involve	VERB
gujaf-424	89	7	risks	risk	NOUN
gujaf-424	89	8	and	and	CCONJ
gujaf-424	89	9	returns	return	NOUN
gujaf-424	89	10	whereby	whereby	SCONJ
gujaf-424	89	11	the	the	PRON
gujaf-424	89	12	higher	high	ADJ
gujaf-424	89	13	the	the	DET
gujaf-424	89	14	risk	risk	NOUN
gujaf-424	89	15	,	,	PUNCT
gujaf-424	89	16	the	the	PRON
gujaf-424	89	17	higher	high	ADJ
gujaf-424	89	18	the	the	DET
gujaf-424	89	19	return	return	NOUN
gujaf-424	89	20	,	,	PUNCT
gujaf-424	89	21	and	and	CCONJ
gujaf-424	89	22	vice	vice	ADV
gujaf-424	89	23	versa	versa	ADV
gujaf-424	89	24	.	.	PUNCT
gujaf-424	90	1	the	the	DET
gujaf-424	90	2	primary	primary	ADJ
gujaf-424	90	3	objective	objective	NOUN
gujaf-424	90	4	of	of	ADP
gujaf-424	90	5	investing	invest	VERB
gujaf-424	90	6	in	in	ADP
gujaf-424	90	7	a	a	DET
gujaf-424	90	8	firm	firm	NOUN
gujaf-424	90	9	’s	’s	PART
gujaf-424	90	10	assets	asset	NOUN
gujaf-424	90	11	is	be	AUX
gujaf-424	90	12	to	to	PART
gujaf-424	90	13	ascertain	ascertain	VERB
gujaf-424	90	14	that	that	SCONJ
gujaf-424	90	15	a	a	DET
gujaf-424	90	16	firm	firm	NOUN
gujaf-424	90	17	has	have	VERB
gujaf-424	90	18	adequate	adequate	ADJ
gujaf-424	90	19	funds	fund	NOUN
gujaf-424	90	20	to	to	PART
gujaf-424	90	21	meets	meet	VERB
gujaf-424	90	22	its	its	PRON
gujaf-424	90	23	short	short	ADJ
gujaf-424	90	24	-	-	PUNCT
gujaf-424	90	25	term	term	NOUN
gujaf-424	90	26	obligations	obligation	NOUN
gujaf-424	90	27	and	and	CCONJ
gujaf-424	90	28	maintain	maintain	VERB
gujaf-424	90	29	usual	usual	ADJ
gujaf-424	90	30	business	business	NOUN
gujaf-424	90	31	operations	operation	NOUN
gujaf-424	90	32	(	(	PUNCT
gujaf-424	90	33	amponsah	amponsah	PROPN
gujaf-424	90	34	&	&	CCONJ
gujaf-424	90	35	asiamah	asiamah	PROPN
gujaf-424	90	36	,	,	PUNCT
gujaf-424	90	37	2021	2021	NUM
gujaf-424	90	38	)	)	PUNCT
gujaf-424	90	39	.	.	PUNCT
gujaf-424	91	1	a	a	DET
gujaf-424	91	2	high	high	ADJ
gujaf-424	91	3	firm	firm	ADJ
gujaf-424	91	4	value	value	NOUN
gujaf-424	91	5	will	will	AUX
gujaf-424	91	6	increase	increase	VERB
gujaf-424	91	7	prosperity	prosperity	NOUN
gujaf-424	91	8	for	for	ADP
gujaf-424	91	9	investors	investor	NOUN
gujaf-424	91	10	which	which	PRON
gujaf-424	91	11	can	can	AUX
gujaf-424	91	12	be	be	AUX
gujaf-424	91	13	measured	measure	VERB
gujaf-424	91	14	through	through	ADP
gujaf-424	91	15	the	the	DET
gujaf-424	91	16	firm	firm	NOUN
gujaf-424	91	17	's	's	PART
gujaf-424	91	18	share	share	NOUN
gujaf-424	91	19	price	price	NOUN
gujaf-424	91	20	in	in	ADP
gujaf-424	91	21	the	the	DET
gujaf-424	91	22	capital	capital	NOUN
gujaf-424	91	23	market	market	NOUN
gujaf-424	91	24	so	so	SCONJ
gujaf-424	91	25	that	that	SCONJ
gujaf-424	91	26	investors	investor	NOUN
gujaf-424	91	27	are	be	AUX
gujaf-424	91	28	interested	interested	ADJ
gujaf-424	91	29	in	in	ADP
gujaf-424	91	30	engaging	engage	VERB
gujaf-424	91	31	their	their	PRON
gujaf-424	91	32	capital	capital	NOUN
gujaf-424	91	33	in	in	ADP
gujaf-424	91	34	the	the	DET
gujaf-424	91	35	firm	firm	NOUN
gujaf-424	91	36	(	(	PUNCT
gujaf-424	91	37	agung	agung	PROPN
gujaf-424	91	38	,	,	PUNCT
gujaf-424	91	39	hasnawati	hasnawati	NOUN
gujaf-424	91	40	&	&	CCONJ
gujaf-424	91	41	huzaimah	huzaimah	PROPN
gujaf-424	91	42	,	,	PUNCT
gujaf-424	91	43	2021	2021	NUM
gujaf-424	91	44	)	)	PUNCT
gujaf-424	91	45	.	.	PUNCT
gujaf-424	92	1	the	the	DET
gujaf-424	92	2	right	right	ADJ
gujaf-424	92	3	investment	investment	NOUN
gujaf-424	92	4	decision	decision	NOUN
gujaf-424	92	5	is	be	AUX
gujaf-424	92	6	expected	expect	VERB
gujaf-424	92	7	to	to	PART
gujaf-424	92	8	produce	produce	VERB
gujaf-424	92	9	positive	positive	ADJ
gujaf-424	92	10	growth	growth	NOUN
gujaf-424	92	11	for	for	ADP
gujaf-424	92	12	the	the	DET
gujaf-424	92	13	firms	firm	NOUN
gujaf-424	92	14	and	and	CCONJ
gujaf-424	92	15	investors	investor	NOUN
gujaf-424	92	16	.	.	PUNCT
gujaf-424	93	1	the	the	DET
gujaf-424	93	2	outcome	outcome	NOUN
gujaf-424	93	3	of	of	ADP
gujaf-424	93	4	investment	investment	NOUN
gujaf-424	93	5	can	can	AUX
gujaf-424	93	6	be	be	AUX
gujaf-424	93	7	measured	measure	VERB
gujaf-424	93	8	by	by	ADP
gujaf-424	93	9	various	various	ADJ
gujaf-424	93	10	indicators	indicator	NOUN
gujaf-424	93	11	of	of	ADP
gujaf-424	93	12	financial	financial	ADJ
gujaf-424	93	13	and	and	CCONJ
gujaf-424	93	14	non	non	ADJ
gujaf-424	93	15	-	-	ADJ
gujaf-424	93	16	financial	financial	ADJ
gujaf-424	93	17	performance	performance	NOUN
gujaf-424	93	18	measures	measure	NOUN
gujaf-424	93	19	.	.	PUNCT
gujaf-424	94	1	investment	investment	NOUN
gujaf-424	94	2	is	be	AUX
gujaf-424	94	3	considered	consider	VERB
gujaf-424	94	4	measuring	measure	VERB
gujaf-424	94	5	risky	risky	ADJ
gujaf-424	94	6	and	and	CCONJ
gujaf-424	94	7	risk	risk	NOUN
gujaf-424	94	8	-	-	PUNCT
gujaf-424	94	9	free	free	ADJ
gujaf-424	94	10	investments	investment	NOUN
gujaf-424	94	11	in	in	ADP
gujaf-424	94	12	this	this	DET
gujaf-424	94	13	study	study	NOUN
gujaf-424	94	14	.	.	PUNCT
gujaf-424	95	1	liquidity	liquidity	NOUN
gujaf-424	95	2	policy	policy	NOUN
gujaf-424	95	3	decision	decision	NOUN
gujaf-424	95	4	liquidity	liquidity	NOUN
gujaf-424	95	5	management	management	NOUN
gujaf-424	95	6	means	mean	VERB
gujaf-424	95	7	how	how	SCONJ
gujaf-424	95	8	a	a	DET
gujaf-424	95	9	firm	firm	NOUN
gujaf-424	95	10	can	can	AUX
gujaf-424	95	11	quickly	quickly	ADV
gujaf-424	95	12	turn	turn	VERB
gujaf-424	95	13	its	its	PRON
gujaf-424	95	14	assets	asset	NOUN
gujaf-424	95	15	into	into	ADP
gujaf-424	95	16	cash	cash	NOUN
gujaf-424	95	17	within	within	ADP
gujaf-424	95	18	the	the	DET
gujaf-424	95	19	very	very	ADV
gujaf-424	95	20	shortest	short	ADJ
gujaf-424	95	21	period	period	NOUN
gujaf-424	95	22	by	by	ADP
gujaf-424	95	23	handling	handle	VERB
gujaf-424	95	24	the	the	DET
gujaf-424	95	25	firm	firm	NOUN
gujaf-424	95	26	’s	’s	PART
gujaf-424	95	27	current	current	ADJ
gujaf-424	95	28	assets	asset	NOUN
gujaf-424	95	29	and	and	CCONJ
gujaf-424	95	30	current	current	ADJ
gujaf-424	95	31	liabilities	liability	NOUN
gujaf-424	95	32	.	.	PUNCT
gujaf-424	96	1	an	an	DET
gujaf-424	96	2	organization	organization	NOUN
gujaf-424	96	3	’s	’s	PART
gujaf-424	96	4	liquidity	liquidity	NOUN
gujaf-424	96	5	and	and	CCONJ
gujaf-424	96	6	ability	ability	NOUN
gujaf-424	96	7	to	to	PART
gujaf-424	96	8	meet	meet	VERB
gujaf-424	96	9	its	its	PRON
gujaf-424	96	10	debt	debt	NOUN
gujaf-424	96	11	obligations	obligation	NOUN
gujaf-424	96	12	using	use	VERB
gujaf-424	96	13	cash	cash	NOUN
gujaf-424	96	14	available	available	ADJ
gujaf-424	96	15	at	at	ADP
gujaf-424	96	16	hand	hand	NOUN
gujaf-424	96	17	can	can	AUX
gujaf-424	96	18	be	be	AUX
gujaf-424	96	19	measured	measure	VERB
gujaf-424	96	20	using	use	VERB
gujaf-424	96	21	the	the	DET
gujaf-424	96	22	cash	cash	NOUN
gujaf-424	96	23	coverage	coverage	NOUN
gujaf-424	96	24	ratio	ratio	NOUN
gujaf-424	96	25	(	(	PUNCT
gujaf-424	96	26	berrada	berrada	NOUN
gujaf-424	96	27	,	,	PUNCT
gujaf-424	96	28	2022	2022	NUM
gujaf-424	96	29	)	)	PUNCT
gujaf-424	96	30	.	.	PUNCT
gujaf-424	97	1	generally	generally	ADV
gujaf-424	97	2	,	,	PUNCT
gujaf-424	97	3	liquidity	liquidity	NOUN
gujaf-424	97	4	plays	play	VERB
gujaf-424	97	5	a	a	DET
gujaf-424	97	6	crucial	crucial	ADJ
gujaf-424	97	7	role	role	NOUN
gujaf-424	97	8	in	in	ADP
gujaf-424	97	9	influencing	influence	VERB
gujaf-424	97	10	a	a	DET
gujaf-424	97	11	firm	firm	NOUN
gujaf-424	97	12	’s	’s	PART
gujaf-424	97	13	share	share	NOUN
gujaf-424	97	14	market	market	NOUN
gujaf-424	97	15	prices	price	NOUN
gujaf-424	97	16	,	,	PUNCT
gujaf-424	97	17	further	far	ADV
gujaf-424	97	18	boosting	boost	VERB
gujaf-424	97	19	its	its	PRON
gujaf-424	97	20	value	value	NOUN
gujaf-424	97	21	relevance	relevance	NOUN
gujaf-424	97	22	within	within	ADP
gujaf-424	97	23	the	the	DET
gujaf-424	97	24	market	market	NOUN
gujaf-424	97	25	(	(	PUNCT
gujaf-424	97	26	anande	anande	NOUN
gujaf-424	97	27	-	-	PUNCT
gujaf-424	97	28	kur	kur	NOUN
gujaf-424	97	29	,	,	PUNCT
gujaf-424	97	30	agbo	agbo	PROPN
gujaf-424	97	31	,	,	PUNCT
gujaf-424	97	32	ipuele	ipuele	PROPN
gujaf-424	97	33	,	,	PUNCT
gujaf-424	97	34	&	&	CCONJ
gujaf-424	97	35	tanimu,2021	tanimu,2021	NOUN
gujaf-424	97	36	)	)	PUNCT
gujaf-424	97	37	.	.	PUNCT
gujaf-424	98	1	the	the	DET
gujaf-424	98	2	liquidity	liquidity	NOUN
gujaf-424	98	3	position	position	NOUN
gujaf-424	98	4	of	of	ADP
gujaf-424	98	5	a	a	DET
gujaf-424	98	6	firm	firm	NOUN
gujaf-424	98	7	can	can	AUX
gujaf-424	98	8	be	be	AUX
gujaf-424	98	9	established	establish	VERB
gujaf-424	98	10	from	from	ADP
gujaf-424	98	11	the	the	DET
gujaf-424	98	12	firm	firm	NOUN
gujaf-424	98	13	’s	’s	PART
gujaf-424	98	14	liquidity	liquidity	NOUN
gujaf-424	98	15	management	management	NOUN
gujaf-424	98	16	.	.	PUNCT
gujaf-424	99	1	managing	manage	VERB
gujaf-424	99	2	liquidity	liquidity	NOUN
gujaf-424	99	3	efficiently	efficiently	ADV
gujaf-424	99	4	brings	bring	VERB
gujaf-424	99	5	about	about	ADP
gujaf-424	99	6	removing	remove	VERB
gujaf-424	99	7	the	the	DET
gujaf-424	99	8	risk	risk	NOUN
gujaf-424	99	9	of	of	ADP
gujaf-424	99	10	the	the	DET
gujaf-424	99	11	inability	inability	NOUN
gujaf-424	99	12	to	to	PART
gujaf-424	99	13	meet	meet	VERB
gujaf-424	99	14	shortterm	shortterm	NOUN
gujaf-424	99	15	liabilities	liability	NOUN
gujaf-424	99	16	when	when	SCONJ
gujaf-424	99	17	it	it	PRON
gujaf-424	99	18	is	be	AUX
gujaf-424	99	19	matured	mature	VERB
gujaf-424	99	20	.	.	PUNCT
gujaf-424	100	1	firms	firm	NOUN
gujaf-424	100	2	with	with	ADP
gujaf-424	100	3	a	a	DET
gujaf-424	100	4	strong	strong	ADJ
gujaf-424	100	5	liquidity	liquidity	NOUN
gujaf-424	100	6	position	position	NOUN
gujaf-424	100	7	are	be	AUX
gujaf-424	100	8	considered	consider	VERB
gujaf-424	100	9	to	to	PART
gujaf-424	100	10	be	be	AUX
gujaf-424	100	11	able	able	ADJ
gujaf-424	100	12	to	to	PART
gujaf-424	100	13	withstand	withstand	VERB
gujaf-424	100	14	financial	financial	ADJ
gujaf-424	100	15	uncertainty	uncertainty	NOUN
gujaf-424	100	16	,	,	PUNCT
gujaf-424	100	17	inspire	inspire	VERB
gujaf-424	100	18	confidence	confidence	NOUN
gujaf-424	100	19	among	among	ADP
gujaf-424	100	20	investors	investor	NOUN
gujaf-424	100	21	and	and	CCONJ
gujaf-424	100	22	positively	positively	ADV
gujaf-424	100	23	impact	impact	NOUN
gujaf-424	100	24	value	value	NOUN
gujaf-424	100	25	relevance	relevance	NOUN
gujaf-424	100	26	in	in	ADP
gujaf-424	100	27	the	the	DET
gujaf-424	100	28	nigerian	nigerian	ADJ
gujaf-424	100	29	financial	financial	ADJ
gujaf-424	100	30	market	market	NOUN
gujaf-424	100	31	(	(	PUNCT
gujaf-424	100	32	yusuf	yusuf	PROPN
gujaf-424	100	33	,	,	PUNCT
gujaf-424	100	34	nwufo	nwufo	PROPN
gujaf-424	100	35	,	,	PUNCT
gujaf-424	100	36	&	&	CCONJ
gujaf-424	100	37	chima	chima	PROPN
gujaf-424	100	38	,	,	PUNCT
gujaf-424	100	39	2019	2019	NUM
gujaf-424	100	40	)	)	PUNCT
gujaf-424	100	41	.	.	PUNCT
gujaf-424	101	1	the	the	DET
gujaf-424	101	2	liquidity	liquidity	NOUN
gujaf-424	101	3	position	position	NOUN
gujaf-424	101	4	of	of	ADP
gujaf-424	101	5	a	a	DET
gujaf-424	101	6	firm	firm	NOUN
gujaf-424	101	7	is	be	AUX
gujaf-424	101	8	measured	measure	VERB
gujaf-424	101	9	by	by	ADP
gujaf-424	101	10	the	the	DET
gujaf-424	101	11	current	current	ADJ
gujaf-424	101	12	ratio	ratio	NOUN
gujaf-424	101	13	which	which	PRON
gujaf-424	101	14	is	be	AUX
gujaf-424	101	15	current	current	ADJ
gujaf-424	101	16	assets	asset	NOUN
gujaf-424	101	17	by	by	ADP
gujaf-424	101	18	current	current	ADJ
gujaf-424	101	19	liabilities	liability	NOUN
gujaf-424	101	20	and	and	CCONJ
gujaf-424	101	21	net	net	ADJ
gujaf-424	101	22	working	working	NOUN
gujaf-424	101	23	capital	capital	NOUN
gujaf-424	101	24	measured	measure	VERB
gujaf-424	101	25	by	by	ADP
gujaf-424	101	26	current	current	ADJ
gujaf-424	101	27	assets	asset	NOUN
gujaf-424	101	28	minus	minus	ADP
gujaf-424	101	29	current	current	ADJ
gujaf-424	101	30	liabilities	liability	NOUN
gujaf-424	101	31	.	.	PUNCT
gujaf-424	102	1	financial	financial	ADJ
gujaf-424	102	2	innovation	innovation	PROPN
gujaf-424	102	3	jain	jain	PROPN
gujaf-424	102	4	,	,	PUNCT
gujaf-424	102	5	(	(	PUNCT
gujaf-424	102	6	2024	2024	NUM
gujaf-424	102	7	)	)	PUNCT
gujaf-424	102	8	defined	define	VERB
gujaf-424	102	9	financial	financial	ADJ
gujaf-424	102	10	innovation	innovation	NOUN
gujaf-424	102	11	as	as	ADP
gujaf-424	102	12	the	the	DET
gujaf-424	102	13	development	development	NOUN
gujaf-424	102	14	and	and	CCONJ
gujaf-424	102	15	application	application	NOUN
gujaf-424	102	16	of	of	ADP
gujaf-424	102	17	new	new	ADJ
gujaf-424	102	18	financial	financial	ADJ
gujaf-424	102	19	products	product	NOUN
gujaf-424	102	20	,	,	PUNCT
gujaf-424	102	21	services	service	NOUN
gujaf-424	102	22	,	,	PUNCT
gujaf-424	102	23	technologies	technology	NOUN
gujaf-424	102	24	,	,	PUNCT
gujaf-424	102	25	or	or	CCONJ
gujaf-424	102	26	processes	process	NOUN
gujaf-424	102	27	to	to	PART
gujaf-424	102	28	enhance	enhance	VERB
gujaf-424	102	29	efficiency	efficiency	NOUN
gujaf-424	102	30	,	,	PUNCT
gujaf-424	102	31	reduce	reduce	VERB
gujaf-424	102	32	risk	risk	NOUN
gujaf-424	102	33	,	,	PUNCT
gujaf-424	102	34	create	create	VERB
gujaf-424	102	35	value	value	NOUN
gujaf-424	102	36	,	,	PUNCT
gujaf-424	102	37	or	or	CCONJ
gujaf-424	102	38	adapt	adapt	VERB
gujaf-424	102	39	to	to	ADP
gujaf-424	102	40	the	the	DET
gujaf-424	102	41	changing	change	VERB
gujaf-424	102	42	requirements	requirement	NOUN
gujaf-424	102	43	0f	0f	VERB
gujaf-424	102	44	consumers	consumer	NOUN
gujaf-424	102	45	,	,	PUNCT
gujaf-424	102	46	enterprises	enterprise	NOUN
gujaf-424	102	47	,	,	PUNCT
gujaf-424	102	48	and	and	CCONJ
gujaf-424	102	49	financial	financial	ADJ
gujaf-424	102	50	entities	entity	NOUN
gujaf-424	102	51	.	.	PUNCT
gujaf-424	103	1	according	accord	VERB
gujaf-424	103	2	toosinubi	toosinubi	NOUN
gujaf-424	103	3	,	,	PUNCT
gujaf-424	103	4	abdulmalik	abdulmalik	ADJ
gujaf-424	103	5	,	,	PUNCT
gujaf-424	103	6	and	and	CCONJ
gujaf-424	103	7	halima	halima	PROPN
gujaf-424	103	8	,	,	PUNCT
gujaf-424	103	9	(	(	PUNCT
gujaf-424	103	10	2022	2022	NUM
gujaf-424	103	11	)	)	PUNCT
gujaf-424	103	12	,	,	PUNCT
gujaf-424	103	13	financial	financial	ADJ
gujaf-424	103	14	innovation	innovation	NOUN
gujaf-424	103	15	concentrates	concentrate	VERB
gujaf-424	103	16	on	on	ADP
gujaf-424	103	17	cutting	cut	VERB
gujaf-424	103	18	-	-	PUNCT
gujaf-424	103	19	edge	edge	NOUN
gujaf-424	103	20	payment	payment	NOUN
gujaf-424	103	21	methods	method	NOUN
gujaf-424	103	22	that	that	PRON
gujaf-424	103	23	fall	fall	VERB
gujaf-424	103	24	into	into	ADP
gujaf-424	103	25	four	four	NUM
gujaf-424	103	26	categories	category	NOUN
gujaf-424	103	27	:	:	PUNCT
gujaf-424	103	28	electronic	electronic	ADJ
gujaf-424	103	29	cards	card	NOUN
gujaf-424	103	30	,	,	PUNCT
gujaf-424	103	31	phone	phone	NOUN
gujaf-424	103	32	banking	banking	NOUN
gujaf-424	103	33	,	,	PUNCT
gujaf-424	103	34	internet	internet	NOUN
gujaf-424	103	35	banking	banking	NOUN
gujaf-424	103	36	,	,	PUNCT
gujaf-424	103	37	and	and	CCONJ
gujaf-424	103	38	m0bile	m0bile	ADJ
gujaf-424	103	39	banking	banking	NOUN
gujaf-424	103	40	.	.	PUNCT
gujaf-424	104	1	introducing	introduce	VERB
gujaf-424	104	2	moderating	moderate	VERB
gujaf-424	104	3	variable	variable	ADJ
gujaf-424	104	4	like	like	ADP
gujaf-424	104	5	financial	financial	ADJ
gujaf-424	104	6	innovation	innovation	NOUN
gujaf-424	104	7	is	be	AUX
gujaf-424	104	8	important	important	ADJ
gujaf-424	104	9	for	for	ADP
gujaf-424	104	10	a	a	DET
gujaf-424	104	11	more	more	ADJ
gujaf-424	104	12	understanding	understanding	NOUN
gujaf-424	104	13	of	of	ADP
gujaf-424	104	14	how	how	SCONJ
gujaf-424	104	15	financing	financing	NOUN
gujaf-424	104	16	decisions	decision	NOUN
gujaf-424	104	17	influences	influence	VERB
gujaf-424	104	18	financial	financial	ADJ
gujaf-424	104	19	performance	performance	NOUN
gujaf-424	104	20	in	in	ADP
gujaf-424	104	21	banking	banking	NOUN
gujaf-424	104	22	sector	sector	NOUN
gujaf-424	104	23	,	,	PUNCT
gujaf-424	104	24	showing	show	VERB
gujaf-424	104	25	the	the	DET
gujaf-424	104	26	need	need	NOUN
gujaf-424	104	27	for	for	ADP
gujaf-424	104	28	a	a	DET
gujaf-424	104	29	sophisticated	sophisticated	ADJ
gujaf-424	104	30	approach	approach	NOUN
gujaf-424	104	31	in	in	ADP
gujaf-424	104	32	empirical	empirical	ADJ
gujaf-424	104	33	studies	study	NOUN
gujaf-424	104	34	(	(	PUNCT
gujaf-424	104	35	pratiwi	pratiwi	NOUN
gujaf-424	104	36	,	,	PUNCT
gujaf-424	104	37	pramono	pramono	NOUN
gujaf-424	104	38	,	,	PUNCT
gujaf-424	104	39	dirgantari	dirgantari	PROPN
gujaf-424	104	40	,	,	PUNCT
gujaf-424	104	41	&	&	CCONJ
gujaf-424	104	42	santoso	santoso	NOUN
gujaf-424	104	43	,	,	PUNCT
gujaf-424	104	44	2023	2023	NUM
gujaf-424	104	45	)	)	PUNCT
gujaf-424	104	46	.	.	PUNCT
gujaf-424	105	1	moderating	moderate	VERB
gujaf-424	105	2	variables	variable	NOUN
gujaf-424	105	3	are	be	AUX
gujaf-424	105	4	introduced	introduce	VERB
gujaf-424	105	5	when	when	SCONJ
gujaf-424	105	6	there	there	PRON
gujaf-424	105	7	is	be	VERB
gujaf-424	105	8	anunexpectedly	anunexpectedly	ADV
gujaf-424	105	9	weak	weak	ADJ
gujaf-424	105	10	,	,	PUNCT
gujaf-424	105	11	inconsistencies	inconsistency	NOUN
gujaf-424	105	12	and	and	CCONJ
gujaf-424	105	13	contradictions	contradiction	NOUN
gujaf-424	105	14	in	in	ADP
gujaf-424	105	15	the	the	DET
gujaf-424	105	16	results	result	NOUN
gujaf-424	105	17	of	of	ADP
gujaf-424	105	18	the	the	DET
gujaf-424	105	19	related	relate	VERB
gujaf-424	105	20	literature	literature	NOUN
gujaf-424	105	21	reviewed	review	VERB
gujaf-424	105	22	between	between	ADP
gujaf-424	105	23	independent	independent	ADJ
gujaf-424	105	24	variables	variable	NOUN
gujaf-424	105	25	and	and	CCONJ
gujaf-424	105	26	a	a	DET
gujaf-424	105	27	outcome	outcome	NOUN
gujaf-424	105	28	across	across	ADP
gujaf-424	105	29	studies	study	NOUN
gujaf-424	105	30	(	(	PUNCT
gujaf-424	105	31	baron	baron	NOUN
gujaf-424	105	32	&	&	CCONJ
gujaf-424	105	33	kenny	kenny	PROPN
gujaf-424	105	34	,	,	PUNCT
gujaf-424	105	35	(	(	PUNCT
gujaf-424	105	36	1986	1986	NUM
gujaf-424	105	37	)	)	PUNCT
gujaf-424	105	38	;	;	PUNCT
gujaf-424	105	39	frazier	frazier	PROPN
gujaf-424	105	40	,	,	PUNCT
gujaf-424	105	41	tix	tix	ADJ
gujaf-424	105	42	,	,	PUNCT
gujaf-424	105	43	&	&	CCONJ
gujaf-424	105	44	barron	barron	PROPN
gujaf-424	105	45	,	,	PUNCT
gujaf-424	105	46	2004	2004	NUM
gujaf-424	105	47	)	)	PUNCT
gujaf-424	105	48	.	.	PUNCT
gujaf-424	106	1	however	however	ADV
gujaf-424	106	2	,	,	PUNCT
gujaf-424	106	3	the	the	DET
gujaf-424	106	4	moderating	moderate	VERB
gujaf-424	106	5	variable	variable	NOUN
gujaf-424	106	6	was	be	AUX
gujaf-424	106	7	introduced	introduce	VERB
gujaf-424	106	8	to	to	ADP
gujaf-424	106	9	this	this	DET
gujaf-424	106	10	study	study	NOUN
gujaf-424	106	11	as	as	ADP
gujaf-424	106	12	a	a	DET
gujaf-424	106	13	result	result	NOUN
gujaf-424	106	14	of	of	ADP
gujaf-424	106	15	the	the	DET
gujaf-424	106	16	documented	document	VERB
gujaf-424	106	17	results	result	NOUN
gujaf-424	106	18	that	that	PRON
gujaf-424	106	19	were	be	AUX
gujaf-424	106	20	contradictory	contradictory	ADJ
gujaf-424	106	21	and	and	CCONJ
gujaf-424	106	22	mixed	mixed	ADJ
gujaf-424	106	23	in	in	ADP
gujaf-424	106	24	the	the	DET
gujaf-424	106	25	results	result	NOUN
gujaf-424	106	26	of	of	ADP
gujaf-424	106	27	previous	previous	ADJ
gujaf-424	106	28	studies	study	NOUN
gujaf-424	106	29	on	on	ADP
gujaf-424	106	30	financing	financing	NOUN
gujaf-424	106	31	decisions	decision	NOUN
gujaf-424	106	32	leading	lead	VERB
gujaf-424	106	33	to	to	ADP
gujaf-424	106	34	weak	weak	ADJ
gujaf-424	106	35	and	and	CCONJ
gujaf-424	106	36	inconsistent	inconsistent	ADJ
gujaf-424	106	37	findings	finding	NOUN
gujaf-424	106	38	(	(	PUNCT
gujaf-424	106	39	laique	laique	ADJ
gujaf-424	106	40	,	,	PUNCT
gujaf-424	106	41	abdullah	abdullah	PROPN
gujaf-424	106	42	,	,	PUNCT
gujaf-424	106	43	rehman	rehman	PROPN
gujaf-424	106	44	,	,	PUNCT
gujaf-424	106	45	&	&	CCONJ
gujaf-424	106	46	sergi	sergi	PROPN
gujaf-424	106	47	,	,	PUNCT
gujaf-424	106	48	(	(	PUNCT
gujaf-424	106	49	2023	2023	NUM
gujaf-424	106	50	)	)	PUNCT
gujaf-424	106	51	;	;	PUNCT
gujaf-424	106	52	hofmeister	hofmeister	ADV
gujaf-424	106	53	,	,	PUNCT
gujaf-424	106	54	kanbach	kanbach	PROPN
gujaf-424	106	55	,	,	PUNCT
gujaf-424	106	56	&	&	CCONJ
gujaf-424	106	57	hogreve	hogreve	VERB
gujaf-424	106	58	,	,	PUNCT
gujaf-424	106	59	2024	2024	NUM
gujaf-424	106	60	)	)	PUNCT
gujaf-424	106	61	.	.	PUNCT
gujaf-424	107	1	moreover	moreover	ADV
gujaf-424	107	2	,	,	PUNCT
gujaf-424	107	3	moderating	moderating	NOUN
gujaf-424	107	4	variables	variable	NOUN
gujaf-424	107	5	can	can	AUX
gujaf-424	107	6	also	also	ADV
gujaf-424	107	7	be	be	AUX
gujaf-424	107	8	tested	test	VERB
gujaf-424	107	9	for	for	ADP
gujaf-424	107	10	the	the	DET
gujaf-424	107	11	purpose	purpose	NOUN
gujaf-424	107	12	of	of	ADP
gujaf-424	107	13	new	new	ADJ
gujaf-424	107	14	theoretical	theoretical	ADJ
gujaf-424	107	15	insights	insight	NOUN
gujaf-424	107	16	(	(	PUNCT
gujaf-424	107	17	andersson	andersson	PROPN
gujaf-424	107	18	,	,	PUNCT
gujaf-424	107	19	cuervo	cuervo	PROPN
gujaf-424	107	20	-	-	PUNCT
gujaf-424	107	21	cazurra	cazurra	PROPN
gujaf-424	107	22	,	,	PUNCT
gujaf-424	107	23	&	&	CCONJ
gujaf-424	107	24	nielsen	nielsen	PROPN
gujaf-424	107	25	,	,	PUNCT
gujaf-424	107	26	2014	2014	NUM
gujaf-424	107	27	)	)	PUNCT
gujaf-424	107	28	.	.	PUNCT
gujaf-424	108	1	the	the	DET
gujaf-424	108	2	moderator	moderator	NOUN
gujaf-424	108	3	is	be	AUX
gujaf-424	108	4	necessary	necessary	ADJ
gujaf-424	108	5	to	to	PART
gujaf-424	108	6	further	far	ADV
gujaf-424	108	7	examine	examine	VERB
gujaf-424	108	8	the	the	DET
gujaf-424	108	9	role	role	NOUN
gujaf-424	108	10	that	that	PRON
gujaf-424	108	11	gusau	gusau	ADJ
gujaf-424	108	12	journal	journal	NOUN
gujaf-424	108	13	of	of	ADP
gujaf-424	108	14	accounting	accounting	NOUN
gujaf-424	108	15	and	and	CCONJ
gujaf-424	108	16	finance	finance	NOUN
gujaf-424	108	17	,	,	PUNCT
gujaf-424	108	18	vol.6	vol.6	PROPN
gujaf-424	108	19	,	,	PUNCT
gujaf-424	108	20	issue	issue	NOUN
gujaf-424	108	21	2	2	NUM
gujaf-424	108	22	,	,	PUNCT
gujaf-424	108	23	april	april	PROPN
gujaf-424	108	24	,	,	PUNCT
gujaf-424	108	25	2025	2025	NUM
gujaf-424	108	26	190	190	NUM
gujaf-424	108	27	technology	technology	NOUN
gujaf-424	108	28	play	play	NOUN
gujaf-424	108	29	in	in	ADP
gujaf-424	108	30	banking	banking	NOUN
gujaf-424	108	31	decisions	decision	NOUN
gujaf-424	108	32	making	make	VERB
gujaf-424	108	33	management	management	NOUN
gujaf-424	108	34	on	on	ADP
gujaf-424	108	35	the	the	DET
gujaf-424	108	36	relationship	relationship	NOUN
gujaf-424	108	37	between	between	ADP
gujaf-424	108	38	financing	finance	VERB
gujaf-424	108	39	decisions	decision	NOUN
gujaf-424	108	40	components	component	NOUN
gujaf-424	108	41	and	and	CCONJ
gujaf-424	108	42	financial	financial	ADJ
gujaf-424	108	43	performance	performance	NOUN
gujaf-424	108	44	as	as	SCONJ
gujaf-424	108	45	recommended	recommend	VERB
gujaf-424	108	46	by	by	ADP
gujaf-424	108	47	olofin	olofin	NOUN
gujaf-424	108	48	,	,	PUNCT
gujaf-424	108	49	yadua	yadua	PROPN
gujaf-424	108	50	,	,	PUNCT
gujaf-424	108	51	gambo	gambo	NOUN
gujaf-424	108	52	,	,	PUNCT
gujaf-424	108	53	and	and	CCONJ
gujaf-424	108	54	muhammad	muhammad	X
gujaf-424	108	55	(	(	PUNCT
gujaf-424	108	56	2024	2024	NUM
gujaf-424	108	57	)	)	PUNCT
gujaf-424	108	58	in	in	ADP
gujaf-424	108	59	their	their	PRON
gujaf-424	108	60	study	study	NOUN
gujaf-424	108	61	.	.	PUNCT
gujaf-424	109	1	this	this	DET
gujaf-424	109	2	research	research	NOUN
gujaf-424	109	3	used	use	VERB
gujaf-424	109	4	the	the	DET
gujaf-424	109	5	following	follow	VERB
gujaf-424	109	6	indicatorsmobile	indicatorsmobile	ADJ
gujaf-424	109	7	banking	banking	NOUN
gujaf-424	109	8	,	,	PUNCT
gujaf-424	109	9	internet	internet	NOUN
gujaf-424	109	10	/	/	SYM
gujaf-424	109	11	ebanking	ebanking	ADJ
gujaf-424	109	12	,	,	PUNCT
gujaf-424	109	13	point	point	NOUN
gujaf-424	109	14	-	-	PUNCT
gujaf-424	109	15	of	of	ADP
gujaf-424	109	16	-	-	PUNCT
gujaf-424	109	17	sale	sale	NOUN
gujaf-424	109	18	terminals	terminal	NOUN
gujaf-424	109	19	and	and	CCONJ
gujaf-424	109	20	automated	automate	VERB
gujaf-424	109	21	teller	teller	NOUN
gujaf-424	109	22	machines	machine	NOUN
gujaf-424	109	23	as	as	SCONJ
gujaf-424	109	24	suggested	suggest	VERB
gujaf-424	109	25	by	by	ADP
gujaf-424	109	26	gbanador	gbanador	PROPN
gujaf-424	109	27	,	,	PUNCT
gujaf-424	109	28	makwe	makwe	NOUN
gujaf-424	109	29	,	,	PUNCT
gujaf-424	109	30	and	and	CCONJ
gujaf-424	109	31	olushola	olushola	INTJ
gujaf-424	109	32	,	,	PUNCT
gujaf-424	109	33	(	(	PUNCT
gujaf-424	109	34	2022	2022	NUM
gujaf-424	109	35	)	)	PUNCT
gujaf-424	109	36	as	as	ADP
gujaf-424	109	37	measurement	measurement	NOUN
gujaf-424	109	38	for	for	ADP
gujaf-424	109	39	financial	financial	ADJ
gujaf-424	109	40	innovation	innovation	NOUN
gujaf-424	109	41	in	in	ADP
gujaf-424	109	42	this	this	DET
gujaf-424	109	43	study	study	NOUN
gujaf-424	109	44	.	.	PUNCT
gujaf-424	110	1	firm	firm	ADJ
gujaf-424	110	2	size	size	NOUN
gujaf-424	110	3	this	this	DET
gujaf-424	110	4	study	study	NOUN
gujaf-424	110	5	used	use	VERB
gujaf-424	110	6	firm	firm	ADJ
gujaf-424	110	7	size	size	NOUN
gujaf-424	110	8	as	as	ADP
gujaf-424	110	9	a	a	DET
gujaf-424	110	10	control	control	NOUN
gujaf-424	110	11	variable	variable	NOUN
gujaf-424	110	12	.	.	PUNCT
gujaf-424	111	1	firm	firm	ADJ
gujaf-424	111	2	size	size	NOUN
gujaf-424	111	3	is	be	AUX
gujaf-424	111	4	often	often	ADV
gujaf-424	111	5	considered	consider	VERB
gujaf-424	111	6	an	an	DET
gujaf-424	111	7	important	important	ADJ
gujaf-424	111	8	determinant	determinant	NOUN
gujaf-424	111	9	of	of	ADP
gujaf-424	111	10	its	its	PRON
gujaf-424	111	11	performance	performance	NOUN
gujaf-424	111	12	,	,	PUNCT
gujaf-424	111	13	as	as	SCONJ
gujaf-424	111	14	the	the	DET
gujaf-424	111	15	larger	large	ADJ
gujaf-424	111	16	the	the	DET
gujaf-424	111	17	size	size	NOUN
gujaf-424	111	18	of	of	ADP
gujaf-424	111	19	the	the	DET
gujaf-424	111	20	firm	firm	NOUN
gujaf-424	111	21	,	,	PUNCT
gujaf-424	111	22	the	the	PRON
gujaf-424	111	23	less	less	ADJ
gujaf-424	111	24	the	the	DET
gujaf-424	111	25	cost	cost	NOUN
gujaf-424	111	26	of	of	ADP
gujaf-424	111	27	issuing	issue	VERB
gujaf-424	111	28	debt	debt	NOUN
gujaf-424	111	29	and	and	CCONJ
gujaf-424	111	30	equity	equity	NOUN
gujaf-424	111	31	will	will	AUX
gujaf-424	111	32	be	be	AUX
gujaf-424	111	33	.	.	PUNCT
gujaf-424	112	1	with	with	ADP
gujaf-424	112	2	the	the	DET
gujaf-424	112	3	large	large	ADJ
gujaf-424	112	4	volume	volume	NOUN
gujaf-424	112	5	of	of	ADP
gujaf-424	112	6	assets	asset	NOUN
gujaf-424	112	7	acquired	acquire	VERB
gujaf-424	112	8	by	by	ADP
gujaf-424	112	9	the	the	DET
gujaf-424	112	10	organization	organization	NOUN
gujaf-424	112	11	,	,	PUNCT
gujaf-424	112	12	the	the	DET
gujaf-424	112	13	organization	organization	NOUN
gujaf-424	112	14	is	be	AUX
gujaf-424	112	15	categorized	categorize	VERB
gujaf-424	112	16	as	as	ADP
gujaf-424	112	17	a	a	DET
gujaf-424	112	18	large	large	ADJ
gujaf-424	112	19	organization	organization	NOUN
gujaf-424	112	20	,	,	PUNCT
gujaf-424	112	21	so	so	SCONJ
gujaf-424	112	22	the	the	DET
gujaf-424	112	23	opportunity	opportunity	NOUN
gujaf-424	112	24	to	to	PART
gujaf-424	112	25	declare	declare	VERB
gujaf-424	112	26	and	and	CCONJ
gujaf-424	112	27	pay	pay	VERB
gujaf-424	112	28	dividends	dividend	NOUN
gujaf-424	112	29	is	be	AUX
gujaf-424	112	30	getting	get	VERB
gujaf-424	112	31	bigger	big	ADJ
gujaf-424	112	32	and	and	CCONJ
gujaf-424	112	33	vice	vice	ADV
gujaf-424	112	34	versa	versa	ADV
gujaf-424	112	35	(	(	PUNCT
gujaf-424	112	36	manyari	manyari	NOUN
gujaf-424	112	37	,	,	PUNCT
gujaf-424	112	38	&	&	CCONJ
gujaf-424	112	39	devi	devi	PROPN
gujaf-424	112	40	,	,	PUNCT
gujaf-424	112	41	2023	2023	NUM
gujaf-424	112	42	)	)	PUNCT
gujaf-424	112	43	.	.	PUNCT
gujaf-424	113	1	firm	firm	ADJ
gujaf-424	113	2	size	size	NOUN
gujaf-424	113	3	plays	play	VERB
gujaf-424	113	4	a	a	DET
gujaf-424	113	5	significant	significant	ADJ
gujaf-424	113	6	role	role	NOUN
gujaf-424	113	7	in	in	ADP
gujaf-424	113	8	capital	capital	NOUN
gujaf-424	113	9	structure	structure	NOUN
gujaf-424	113	10	because	because	SCONJ
gujaf-424	113	11	small	small	ADJ
gujaf-424	113	12	firms	firm	NOUN
gujaf-424	113	13	strive	strive	VERB
gujaf-424	113	14	for	for	ADP
gujaf-424	113	15	external	external	ADJ
gujaf-424	113	16	sources	source	NOUN
gujaf-424	113	17	of	of	ADP
gujaf-424	113	18	finance	finance	NOUN
gujaf-424	113	19	only	only	ADV
gujaf-424	113	20	if	if	SCONJ
gujaf-424	113	21	the	the	DET
gujaf-424	113	22	internal	internal	ADJ
gujaf-424	113	23	sources	source	NOUN
gujaf-424	113	24	are	be	AUX
gujaf-424	113	25	exhausted	exhaust	VERB
gujaf-424	113	26	.	.	PUNCT
gujaf-424	114	1	trade	trade	NOUN
gujaf-424	114	2	-	-	PUNCT
gujaf-424	114	3	off	off	ADP
gujaf-424	114	4	theory	theory	NOUN
gujaf-424	114	5	predicts	predict	VERB
gujaf-424	114	6	a	a	DET
gujaf-424	114	7	positive	positive	ADJ
gujaf-424	114	8	relationship	relationship	NOUN
gujaf-424	114	9	between	between	ADP
gujaf-424	114	10	firm	firm	ADJ
gujaf-424	114	11	size	size	NOUN
gujaf-424	114	12	and	and	CCONJ
gujaf-424	114	13	profitability	profitability	NOUN
gujaf-424	114	14	because	because	SCONJ
gujaf-424	114	15	larger	large	ADJ
gujaf-424	114	16	firms	firm	NOUN
gujaf-424	114	17	attain	attain	VERB
gujaf-424	114	18	economies	economy	NOUN
gujaf-424	114	19	of	of	ADP
gujaf-424	114	20	scale	scale	NOUN
gujaf-424	114	21	by	by	ADP
gujaf-424	114	22	borrowing	borrow	VERB
gujaf-424	114	23	at	at	ADP
gujaf-424	114	24	more	more	ADV
gujaf-424	114	25	favourable	favourable	ADJ
gujaf-424	114	26	risk	risk	NOUN
gujaf-424	114	27	-	-	PUNCT
gujaf-424	114	28	adjusted	adjust	VERB
gujaf-424	114	29	interest	interest	NOUN
gujaf-424	114	30	rates	rate	NOUN
gujaf-424	114	31	than	than	ADP
gujaf-424	114	32	smaller	small	ADJ
gujaf-424	114	33	firms	firm	NOUN
gujaf-424	114	34	,	,	PUNCT
gujaf-424	114	35	which	which	PRON
gujaf-424	114	36	may	may	AUX
gujaf-424	114	37	affect	affect	VERB
gujaf-424	114	38	the	the	DET
gujaf-424	114	39	findings	finding	NOUN
gujaf-424	114	40	of	of	ADP
gujaf-424	114	41	the	the	DET
gujaf-424	114	42	research	research	NOUN
gujaf-424	114	43	.	.	PUNCT
gujaf-424	115	1	supported	support	VERB
gujaf-424	115	2	by	by	ADP
gujaf-424	115	3	kareem	kareem	PROPN
gujaf-424	115	4	's	's	PART
gujaf-424	115	5	(	(	PUNCT
gujaf-424	115	6	2019	2019	NUM
gujaf-424	115	7	)	)	PUNCT
gujaf-424	115	8	study	study	NOUN
gujaf-424	115	9	,	,	PUNCT
gujaf-424	115	10	larger	large	ADJ
gujaf-424	115	11	firms	firm	NOUN
gujaf-424	115	12	also	also	ADV
gujaf-424	115	13	have	have	VERB
gujaf-424	115	14	easier	easy	ADJ
gujaf-424	115	15	access	access	NOUN
gujaf-424	115	16	to	to	ADP
gujaf-424	115	17	the	the	DET
gujaf-424	115	18	market	market	NOUN
gujaf-424	115	19	;	;	PUNCT
gujaf-424	115	20	larger	large	ADJ
gujaf-424	115	21	firms	firm	NOUN
gujaf-424	115	22	can	can	AUX
gujaf-424	115	23	issue	issue	VERB
gujaf-424	115	24	debt	debt	NOUN
gujaf-424	115	25	security	security	NOUN
gujaf-424	115	26	instruments	instrument	NOUN
gujaf-424	115	27	at	at	ADP
gujaf-424	115	28	a	a	DET
gujaf-424	115	29	lower	low	ADJ
gujaf-424	115	30	cost	cost	NOUN
gujaf-424	115	31	than	than	ADP
gujaf-424	115	32	smaller	small	ADJ
gujaf-424	115	33	firms	firm	NOUN
gujaf-424	115	34	.	.	PUNCT
gujaf-424	116	1	firm	firm	ADJ
gujaf-424	116	2	size	size	NOUN
gujaf-424	116	3	is	be	AUX
gujaf-424	116	4	measured	measure	VERB
gujaf-424	116	5	by	by	ADP
gujaf-424	116	6	the	the	DET
gujaf-424	116	7	logarithm	logarithm	NOUN
gujaf-424	116	8	of	of	ADP
gujaf-424	116	9	the	the	DET
gujaf-424	116	10	total	total	ADJ
gujaf-424	116	11	assets	asset	NOUN
gujaf-424	116	12	of	of	ADP
gujaf-424	116	13	a	a	DET
gujaf-424	116	14	firm	firm	NOUN
gujaf-424	116	15	(	(	PUNCT
gujaf-424	116	16	maama	maama	NOUN
gujaf-424	116	17	,	,	PUNCT
gujaf-424	116	18	2020	2020	NUM
gujaf-424	116	19	;	;	PUNCT
gujaf-424	116	20	wu	wu	PROPN
gujaf-424	116	21	,	,	PUNCT
gujaf-424	116	22	2019	2019	NUM
gujaf-424	116	23	)	)	PUNCT
gujaf-424	116	24	.	.	PUNCT
gujaf-424	117	1	empirical	empirical	ADJ
gujaf-424	117	2	review	review	NOUN
gujaf-424	117	3	empirical	empirical	ADJ
gujaf-424	117	4	studies	study	NOUN
gujaf-424	117	5	related	relate	VERB
gujaf-424	117	6	to	to	ADP
gujaf-424	117	7	this	this	DET
gujaf-424	117	8	study	study	NOUN
gujaf-424	117	9	of	of	ADP
gujaf-424	117	10	financing	financing	NOUN
gujaf-424	117	11	decisions	decision	NOUN
gujaf-424	117	12	and	and	CCONJ
gujaf-424	117	13	firm	firm	ADJ
gujaf-424	117	14	performances	performance	NOUN
gujaf-424	117	15	conducted	conduct	VERB
gujaf-424	117	16	by	by	ADP
gujaf-424	117	17	various	various	ADJ
gujaf-424	117	18	researchers	researcher	NOUN
gujaf-424	117	19	across	across	ADP
gujaf-424	117	20	the	the	DET
gujaf-424	117	21	universe	universe	NOUN
gujaf-424	117	22	at	at	ADP
gujaf-424	117	23	different	different	ADJ
gujaf-424	117	24	periods	period	NOUN
gujaf-424	117	25	were	be	AUX
gujaf-424	117	26	reviewed	review	VERB
gujaf-424	117	27	to	to	PART
gujaf-424	117	28	show	show	VERB
gujaf-424	117	29	how	how	SCONJ
gujaf-424	117	30	their	their	PRON
gujaf-424	117	31	findings	finding	NOUN
gujaf-424	117	32	and	and	CCONJ
gujaf-424	117	33	results	result	NOUN
gujaf-424	117	34	related	relate	VERB
gujaf-424	117	35	to	to	ADP
gujaf-424	117	36	this	this	DET
gujaf-424	117	37	research	research	NOUN
gujaf-424	117	38	work	work	NOUN
gujaf-424	117	39	.	.	PUNCT
gujaf-424	118	1	capital	capital	NOUN
gujaf-424	118	2	structure	structure	NOUN
gujaf-424	118	3	financing	financing	NOUN
gujaf-424	118	4	and	and	CCONJ
gujaf-424	118	5	firm	firm	ADJ
gujaf-424	118	6	performance	performance	NOUN
gujaf-424	118	7	bui	bui	NOUN
gujaf-424	118	8	,	,	PUNCT
gujaf-424	118	9	nguyen	nguyen	NOUN
gujaf-424	118	10	,	,	PUNCT
gujaf-424	118	11	and	and	CCONJ
gujaf-424	118	12	pham	pham	PROPN
gujaf-424	118	13	.	.	PUNCT
gujaf-424	119	1	(	(	PUNCT
gujaf-424	119	2	2023	2023	NUM
gujaf-424	119	3	)	)	PUNCT
gujaf-424	119	4	findings	finding	NOUN
gujaf-424	119	5	revealed	reveal	VERB
gujaf-424	119	6	that	that	SCONJ
gujaf-424	119	7	,	,	PUNCT
gujaf-424	119	8	debt	debt	NOUN
gujaf-424	119	9	ratio	ratio	NOUN
gujaf-424	119	10	exhibits	exhibit	VERB
gujaf-424	119	11	a	a	DET
gujaf-424	119	12	positive	positive	ADJ
gujaf-424	119	13	influence	influence	NOUN
gujaf-424	119	14	on	on	ADP
gujaf-424	119	15	roa	roa	PROPN
gujaf-424	119	16	,	,	PUNCT
gujaf-424	119	17	roe	roe	NOUN
gujaf-424	119	18	,	,	PUNCT
gujaf-424	119	19	and	and	CCONJ
gujaf-424	119	20	tobin	tobin	NOUN
gujaf-424	119	21	’s	’	VERB
gujaf-424	119	22	q.similarly	q.similarly	ADV
gujaf-424	119	23	,	,	PUNCT
gujaf-424	119	24	in	in	SCONJ
gujaf-424	119	25	a	a	DET
gujaf-424	119	26	study	study	NOUN
gujaf-424	119	27	conducted	conduct	VERB
gujaf-424	119	28	byali	byali	NOUN
gujaf-424	119	29	and	and	CCONJ
gujaf-424	119	30	shaik	shaik	PROPN
gujaf-424	119	31	,	,	PUNCT
gujaf-424	119	32	(	(	PUNCT
gujaf-424	119	33	2022	2022	NUM
gujaf-424	119	34	)	)	PUNCT
gujaf-424	119	35	findings	finding	NOUN
gujaf-424	119	36	indicate	indicate	VERB
gujaf-424	119	37	that	that	SCONJ
gujaf-424	119	38	debt	debt	NOUN
gujaf-424	119	39	financing	financing	NOUN
gujaf-424	119	40	has	have	VERB
gujaf-424	119	41	a	a	DET
gujaf-424	119	42	detrimental	detrimental	ADJ
gujaf-424	119	43	influence	influence	NOUN
gujaf-424	119	44	on	on	ADP
gujaf-424	119	45	business	business	NOUN
gujaf-424	119	46	financial	financial	ADJ
gujaf-424	119	47	performance	performance	NOUN
gujaf-424	119	48	.	.	PUNCT
gujaf-424	120	1	nmor	nmor	PROPN
gujaf-424	120	2	,	,	PUNCT
gujaf-424	120	3	osuji	osuji	ADJ
gujaf-424	120	4	,	,	PUNCT
gujaf-424	120	5	and	and	CCONJ
gujaf-424	120	6	erhijapkor	erhijapkor	VERB
gujaf-424	120	7	,	,	PUNCT
gujaf-424	120	8	(	(	PUNCT
gujaf-424	120	9	2024	2024	NUM
gujaf-424	120	10	)	)	PUNCT
gujaf-424	120	11	the	the	DET
gujaf-424	120	12	results	result	NOUN
gujaf-424	120	13	revealed	reveal	VERB
gujaf-424	120	14	that	that	SCONJ
gujaf-424	120	15	,	,	PUNCT
gujaf-424	120	16	equity	equity	NOUN
gujaf-424	120	17	financing	financing	NOUN
gujaf-424	120	18	positively	positively	ADV
gujaf-424	120	19	predicted	predict	VERB
gujaf-424	120	20	the	the	DET
gujaf-424	120	21	performance	performance	NOUN
gujaf-424	120	22	of	of	ADP
gujaf-424	120	23	firms	firm	NOUN
gujaf-424	120	24	in	in	ADP
gujaf-424	120	25	nigeria	nigeria	PROPN
gujaf-424	120	26	.	.	PUNCT
gujaf-424	121	1	contrarily	contrarily	ADV
gujaf-424	121	2	,	,	PUNCT
gujaf-424	121	3	asante	asante	PROPN
gujaf-424	121	4	,	,	PUNCT
gujaf-424	121	5	winful	winful	ADJ
gujaf-424	121	6	,	,	PUNCT
gujaf-424	121	7	sharifzadeh	sharifzadeh	NOUN
gujaf-424	121	8	and	and	CCONJ
gujaf-424	121	9	neubert	neubert	NOUN
gujaf-424	121	10	(	(	PUNCT
gujaf-424	121	11	2022	2022	NUM
gujaf-424	121	12	)	)	PUNCT
gujaf-424	121	13	found	find	VERB
gujaf-424	121	14	a	a	DET
gujaf-424	121	15	significant	significant	ADJ
gujaf-424	121	16	negative	negative	ADJ
gujaf-424	121	17	relationship	relationship	NOUN
gujaf-424	121	18	between	between	ADP
gujaf-424	121	19	capital	capital	NOUN
gujaf-424	121	20	structure	structure	NOUN
gujaf-424	121	21	and	and	CCONJ
gujaf-424	121	22	financial	financial	ADJ
gujaf-424	121	23	performance	performance	NOUN
gujaf-424	121	24	.	.	PUNCT
gujaf-424	122	1	nazir	nazir	PROPN
gujaf-424	122	2	,	,	PUNCT
gujaf-424	122	3	azam	azam	PROPN
gujaf-424	122	4	,	,	PUNCT
gujaf-424	122	5	and	and	CCONJ
gujaf-424	122	6	khalid	khalid	PROPN
gujaf-424	122	7	,	,	PUNCT
gujaf-424	122	8	(	(	PUNCT
gujaf-424	122	9	2021	2021	NUM
gujaf-424	122	10	)	)	PUNCT
gujaf-424	122	11	say	say	VERB
gujaf-424	122	12	as	as	ADP
gujaf-424	122	13	a	a	DET
gujaf-424	122	14	result	result	NOUN
gujaf-424	122	15	of	of	ADP
gujaf-424	122	16	agency	agency	NOUN
gujaf-424	122	17	-	-	PUNCT
gujaf-424	122	18	related	relate	VERB
gujaf-424	122	19	issues	issue	NOUN
gujaf-424	122	20	,	,	PUNCT
gujaf-424	122	21	a	a	DET
gujaf-424	122	22	policy	policy	NOUN
gujaf-424	122	23	of	of	ADP
gujaf-424	122	24	substantial	substantial	ADJ
gujaf-424	122	25	debt	debt	NOUN
gujaf-424	122	26	has	have	AUX
gujaf-424	122	27	been	be	AUX
gujaf-424	122	28	implemented	implement	VERB
gujaf-424	122	29	,	,	PUNCT
gujaf-424	122	30	resulting	result	VERB
gujaf-424	122	31	in	in	ADP
gujaf-424	122	32	poor	poor	ADJ
gujaf-424	122	33	performance	performance	NOUN
gujaf-424	122	34	.	.	PUNCT
gujaf-424	123	1	similarly	similarly	ADV
gujaf-424	123	2	,	,	PUNCT
gujaf-424	123	3	cerciello	cerciello	ADJ
gujaf-424	123	4	,	,	PUNCT
gujaf-424	123	5	busato	busato	NOUN
gujaf-424	123	6	,	,	PUNCT
gujaf-424	123	7	and	and	CCONJ
gujaf-424	123	8	taddeo	taddeo	NOUN
gujaf-424	123	9	,	,	PUNCT
gujaf-424	123	10	(	(	PUNCT
gujaf-424	123	11	2023	2023	NUM
gujaf-424	123	12	)	)	PUNCT
gujaf-424	123	13	indicated	indicate	VERB
gujaf-424	123	14	a	a	DET
gujaf-424	123	15	negative	negative	ADJ
gujaf-424	123	16	relation	relation	NOUN
gujaf-424	123	17	between	between	ADP
gujaf-424	123	18	equity	equity	NOUN
gujaf-424	123	19	financing	financing	NOUN
gujaf-424	123	20	and	and	CCONJ
gujaf-424	123	21	sustainability	sustainability	NOUN
gujaf-424	123	22	disclosure	disclosure	NOUN
gujaf-424	123	23	among	among	ADP
gujaf-424	123	24	chinese	chinese	ADJ
gujaf-424	123	25	firms	firm	NOUN
gujaf-424	123	26	.	.	PUNCT
gujaf-424	124	1	investment	investment	NOUN
gujaf-424	124	2	decision	decision	NOUN
gujaf-424	124	3	and	and	CCONJ
gujaf-424	124	4	firm	firm	ADJ
gujaf-424	124	5	performance	performance	NOUN
gujaf-424	124	6	kumar	kumar	PROPN
gujaf-424	124	7	,	,	PUNCT
gujaf-424	124	8	and	and	CCONJ
gujaf-424	124	9	singh	singh	PROPN
gujaf-424	124	10	,	,	PUNCT
gujaf-424	124	11	(	(	PUNCT
gujaf-424	124	12	2022	2022	NUM
gujaf-424	124	13	)	)	PUNCT
gujaf-424	124	14	found	find	VERB
gujaf-424	124	15	that	that	SCONJ
gujaf-424	124	16	,	,	PUNCT
gujaf-424	124	17	there	there	PRON
gujaf-424	124	18	is	be	VERB
gujaf-424	124	19	a	a	DET
gujaf-424	124	20	positive	positive	ADJ
gujaf-424	124	21	relationship	relationship	NOUN
gujaf-424	124	22	between	between	ADP
gujaf-424	124	23	risk	risk	NOUN
gujaf-424	124	24	-	-	PUNCT
gujaf-424	124	25	free	free	ADJ
gujaf-424	124	26	investments	investment	NOUN
gujaf-424	124	27	and	and	CCONJ
gujaf-424	124	28	portfolio	portfolio	NOUN
gujaf-424	124	29	returns	return	NOUN
gujaf-424	124	30	.	.	PUNCT
gujaf-424	125	1	risk	risk	NOUN
gujaf-424	125	2	-	-	PUNCT
gujaf-424	125	3	free	free	ADJ
gujaf-424	125	4	investments	investment	NOUN
gujaf-424	125	5	provided	provide	VERB
gujaf-424	125	6	stable	stable	ADJ
gujaf-424	125	7	returns	return	NOUN
gujaf-424	125	8	but	but	CCONJ
gujaf-424	125	9	lower	low	ADJ
gujaf-424	125	10	overall	overall	ADJ
gujaf-424	125	11	performance	performance	NOUN
gujaf-424	125	12	.	.	PUNCT
gujaf-424	126	1	agung	agung	PROPN
gujaf-424	126	2	,	,	PUNCT
gujaf-424	126	3	hasnawati	hasnawati	NOUN
gujaf-424	126	4	,	,	PUNCT
gujaf-424	126	5	and	and	CCONJ
gujaf-424	126	6	huzaimah	huzaimah	PROPN
gujaf-424	126	7	(	(	PUNCT
gujaf-424	126	8	2021	2021	NUM
gujaf-424	126	9	)	)	PUNCT
gujaf-424	126	10	in	in	ADP
gujaf-424	126	11	their	their	PRON
gujaf-424	126	12	study	study	NOUN
gujaf-424	126	13	found	find	VERB
gujaf-424	126	14	that	that	SCONJ
gujaf-424	126	15	investment	investment	NOUN
gujaf-424	126	16	decision	decision	NOUN
gujaf-424	126	17	has	have	VERB
gujaf-424	126	18	a	a	DET
gujaf-424	126	19	positive	positive	ADJ
gujaf-424	126	20	and	and	CCONJ
gujaf-424	126	21	significant	significant	ADJ
gujaf-424	126	22	effect	effect	NOUN
gujaf-424	126	23	on	on	ADP
gujaf-424	126	24	firm	firm	ADJ
gujaf-424	126	25	value	value	NOUN
gujaf-424	126	26	;	;	PUNCT
gujaf-424	126	27	the	the	DET
gujaf-424	126	28	results	result	NOUN
gujaf-424	126	29	support	support	VERB
gujaf-424	126	30	the	the	DET
gujaf-424	126	31	signalling	signal	VERB
gujaf-424	126	32	theory	theory	NOUN
gujaf-424	126	33	which	which	PRON
gujaf-424	126	34	explains	explain	VERB
gujaf-424	126	35	the	the	DET
gujaf-424	126	36	relationship	relationship	NOUN
gujaf-424	126	37	between	between	ADP
gujaf-424	126	38	investment	investment	NOUN
gujaf-424	126	39	decision	decision	NOUN
gujaf-424	126	40	and	and	CCONJ
gujaf-424	126	41	firm	firm	ADJ
gujaf-424	126	42	value	value	NOUN
gujaf-424	126	43	.	.	PUNCT
gujaf-424	127	1	gusau	gusau	ADJ
gujaf-424	127	2	journal	journal	PROPN
gujaf-424	127	3	of	of	ADP
gujaf-424	127	4	accounting	accounting	NOUN
gujaf-424	127	5	and	and	CCONJ
gujaf-424	127	6	finance	finance	NOUN
gujaf-424	127	7	,	,	PUNCT
gujaf-424	127	8	vol.6	vol.6	PROPN
gujaf-424	127	9	,	,	PUNCT
gujaf-424	127	10	issue	issue	NOUN
gujaf-424	127	11	2	2	NUM
gujaf-424	127	12	,	,	PUNCT
gujaf-424	127	13	april	april	PROPN
gujaf-424	127	14	,	,	PUNCT
gujaf-424	127	15	2025	2025	NUM
gujaf-424	127	16	191	191	NUM
gujaf-424	127	17	shahzad	shahzad	PROPN
gujaf-424	127	18	,	,	PUNCT
gujaf-424	127	19	and	and	CCONJ
gujaf-424	127	20	fareed	fareed	PROPN
gujaf-424	127	21	,	,	PUNCT
gujaf-424	127	22	(	(	PUNCT
gujaf-424	127	23	2020	2020	NUM
gujaf-424	127	24	)	)	PUNCT
gujaf-424	127	25	have	have	AUX
gujaf-424	127	26	discovered	discover	VERB
gujaf-424	127	27	in	in	ADP
gujaf-424	127	28	their	their	PRON
gujaf-424	127	29	study	study	NOUN
gujaf-424	127	30	that	that	SCONJ
gujaf-424	127	31	,	,	PUNCT
gujaf-424	127	32	risk	risk	NOUN
gujaf-424	127	33	-	-	PUNCT
gujaf-424	127	34	free	free	ADJ
gujaf-424	127	35	investments	investment	NOUN
gujaf-424	127	36	reduced	reduce	VERB
gujaf-424	127	37	portfolio	portfolio	NOUN
gujaf-424	127	38	volatility	volatility	NOUN
gujaf-424	127	39	but	but	CCONJ
gujaf-424	127	40	also	also	ADV
gujaf-424	127	41	lowered	lower	VERB
gujaf-424	127	42	returns	return	NOUN
gujaf-424	127	43	.	.	PUNCT
gujaf-424	128	1	however	however	ADV
gujaf-424	128	2	,	,	PUNCT
gujaf-424	128	3	in	in	ADP
gujaf-424	128	4	the	the	DET
gujaf-424	128	5	research	research	NOUN
gujaf-424	128	6	conducted	conduct	VERB
gujaf-424	128	7	by	by	ADP
gujaf-424	128	8	munawaroh	munawaroh	NOUN
gujaf-424	128	9	,	,	PUNCT
gujaf-424	128	10	and	and	CCONJ
gujaf-424	128	11	munandar	munandar	ADJ
gujaf-424	128	12	,	,	PUNCT
gujaf-424	128	13	(	(	PUNCT
gujaf-424	128	14	2024	2024	NUM
gujaf-424	128	15	)	)	PUNCT
gujaf-424	128	16	,	,	PUNCT
gujaf-424	128	17	results	result	NOUN
gujaf-424	128	18	of	of	ADP
gujaf-424	128	19	the	the	DET
gujaf-424	128	20	study	study	NOUN
gujaf-424	128	21	found	find	VERB
gujaf-424	128	22	that	that	SCONJ
gujaf-424	128	23	,	,	PUNCT
gujaf-424	128	24	investment	investment	NOUN
gujaf-424	128	25	choices	choice	NOUN
gujaf-424	128	26	have	have	VERB
gujaf-424	128	27	an	an	DET
gujaf-424	128	28	insignificant	insignificant	ADJ
gujaf-424	128	29	effect	effect	NOUN
gujaf-424	128	30	on	on	ADP
gujaf-424	128	31	a	a	DET
gujaf-424	128	32	company	company	NOUN
gujaf-424	128	33	's	's	PART
gujaf-424	128	34	value	value	NOUN
gujaf-424	128	35	.	.	PUNCT
gujaf-424	129	1	similarly	similarly	ADV
gujaf-424	129	2	,	,	PUNCT
gujaf-424	129	3	suteja	suteja	PROPN
gujaf-424	129	4	,	,	PUNCT
gujaf-424	129	5	gunardi	gunardi	NOUN
gujaf-424	129	6	,	,	PUNCT
gujaf-424	129	7	alghifari	alghifari	NOUN
gujaf-424	129	8	,	,	PUNCT
gujaf-424	129	9	susiadi	susiadi	NOUN
gujaf-424	129	10	,	,	PUNCT
gujaf-424	129	11	yulianti	yulianti	PROPN
gujaf-424	129	12	,	,	PUNCT
gujaf-424	129	13	and	and	CCONJ
gujaf-424	129	14	lestari	lestari	PROPN
gujaf-424	129	15	,	,	PUNCT
gujaf-424	129	16	(	(	PUNCT
gujaf-424	129	17	2023	2023	NUM
gujaf-424	129	18	)	)	PUNCT
gujaf-424	129	19	study	study	NOUN
gujaf-424	129	20	model	model	NOUN
gujaf-424	129	21	showed	show	VERB
gujaf-424	129	22	that	that	SCONJ
gujaf-424	129	23	there	there	PRON
gujaf-424	129	24	was	be	VERB
gujaf-424	129	25	a	a	DET
gujaf-424	129	26	negative	negative	ADJ
gujaf-424	129	27	effect	effect	NOUN
gujaf-424	129	28	of	of	ADP
gujaf-424	129	29	investment	investment	NOUN
gujaf-424	129	30	decisions	decision	NOUN
gujaf-424	129	31	on	on	ADP
gujaf-424	129	32	firm	firm	ADJ
gujaf-424	129	33	value	value	NOUN
gujaf-424	129	34	.	.	PUNCT
gujaf-424	130	1	quddus	quddus	PROPN
gujaf-424	130	2	,	,	PUNCT
gujaf-424	130	3	(	(	PUNCT
gujaf-424	130	4	2023	2023	NUM
gujaf-424	130	5	)	)	PUNCT
gujaf-424	130	6	findings	finding	NOUN
gujaf-424	130	7	show	show	VERB
gujaf-424	130	8	that	that	SCONJ
gujaf-424	130	9	investment	investment	NOUN
gujaf-424	130	10	in	in	ADP
gujaf-424	130	11	tangible	tangible	ADJ
gujaf-424	130	12	assets	asset	NOUN
gujaf-424	130	13	,	,	PUNCT
gujaf-424	130	14	investment	investment	NOUN
gujaf-424	130	15	in	in	ADP
gujaf-424	130	16	intangible	intangible	ADJ
gujaf-424	130	17	assets	asset	NOUN
gujaf-424	130	18	,	,	PUNCT
gujaf-424	130	19	financial	financial	ADJ
gujaf-424	130	20	leverage	leverage	NOUN
gujaf-424	130	21	and	and	CCONJ
gujaf-424	130	22	economic	economic	ADJ
gujaf-424	130	23	policy	policy	NOUN
gujaf-424	130	24	uncertainty	uncertainty	NOUN
gujaf-424	130	25	has	have	VERB
gujaf-424	130	26	a	a	DET
gujaf-424	130	27	negative	negative	ADJ
gujaf-424	130	28	and	and	CCONJ
gujaf-424	130	29	significant	significant	ADJ
gujaf-424	130	30	impact	impact	NOUN
gujaf-424	130	31	on	on	ADP
gujaf-424	130	32	firm	firm	ADJ
gujaf-424	130	33	financial	financial	ADJ
gujaf-424	130	34	performance	performance	NOUN
gujaf-424	130	35	measured	measure	VERB
gujaf-424	130	36	by	by	ADP
gujaf-424	130	37	return	return	NOUN
gujaf-424	130	38	on	on	ADP
gujaf-424	130	39	assets	asset	NOUN
gujaf-424	130	40	.	.	PUNCT
gujaf-424	131	1	liquidity	liquidity	NOUN
gujaf-424	131	2	decision	decision	NOUN
gujaf-424	131	3	and	and	CCONJ
gujaf-424	131	4	firm	firm	ADJ
gujaf-424	131	5	performance	performance	NOUN
gujaf-424	131	6	gitahi	gitahi	NOUN
gujaf-424	131	7	,	,	PUNCT
gujaf-424	131	8	and	and	CCONJ
gujaf-424	131	9	kosgei	kosgei	NOUN
gujaf-424	131	10	,	,	PUNCT
gujaf-424	131	11	(	(	PUNCT
gujaf-424	131	12	2024	2024	NUM
gujaf-424	131	13	)	)	PUNCT
gujaf-424	131	14	in	in	ADP
gujaf-424	131	15	their	their	PRON
gujaf-424	131	16	study	study	NOUN
gujaf-424	131	17	,	,	PUNCT
gujaf-424	131	18	found	find	VERB
gujaf-424	131	19	that	that	SCONJ
gujaf-424	131	20	liquidity	liquidity	NOUN
gujaf-424	131	21	decision	decision	NOUN
gujaf-424	131	22	had	have	VERB
gujaf-424	131	23	a	a	DET
gujaf-424	131	24	positive	positive	ADJ
gujaf-424	131	25	and	and	CCONJ
gujaf-424	131	26	statistically	statistically	ADV
gujaf-424	131	27	significant	significant	ADJ
gujaf-424	131	28	effect	effect	NOUN
gujaf-424	131	29	on	on	ADP
gujaf-424	131	30	financial	financial	ADJ
gujaf-424	131	31	success	success	NOUN
gujaf-424	131	32	.	.	PUNCT
gujaf-424	132	1	boma	boma	NOUN
gujaf-424	132	2	,	,	PUNCT
gujaf-424	132	3	bernard	bernard	NOUN
gujaf-424	132	4	,	,	PUNCT
gujaf-424	132	5	and	and	CCONJ
gujaf-424	132	6	ndiyo	ndiyo	PROPN
gujaf-424	132	7	,	,	PUNCT
gujaf-424	132	8	(	(	PUNCT
gujaf-424	132	9	2024	2024	NUM
gujaf-424	132	10	)	)	PUNCT
gujaf-424	132	11	concluded	conclude	VERB
gujaf-424	132	12	that	that	SCONJ
gujaf-424	132	13	,	,	PUNCT
gujaf-424	132	14	profitability	profitability	NOUN
gujaf-424	132	15	and	and	CCONJ
gujaf-424	132	16	liquidity	liquidity	NOUN
gujaf-424	132	17	has	have	VERB
gujaf-424	132	18	statistically	statistically	ADV
gujaf-424	132	19	significant	significant	ADJ
gujaf-424	132	20	effect	effect	NOUN
gujaf-424	132	21	on	on	ADP
gujaf-424	132	22	the	the	DET
gujaf-424	132	23	value	value	NOUN
gujaf-424	132	24	relevance	relevance	NOUN
gujaf-424	132	25	of	of	ADP
gujaf-424	132	26	listed	list	VERB
gujaf-424	132	27	financial	financial	ADJ
gujaf-424	132	28	companies	company	NOUN
gujaf-424	132	29	in	in	ADP
gujaf-424	132	30	nigeria	nigeria	PROPN
gujaf-424	132	31	.	.	PUNCT
gujaf-424	133	1	sinukaban	sinukaban	PROPN
gujaf-424	133	2	,	,	PUNCT
gujaf-424	133	3	and	and	CCONJ
gujaf-424	133	4	erlina	erlina	ADJ
gujaf-424	133	5	,	,	PUNCT
gujaf-424	133	6	(	(	PUNCT
gujaf-424	133	7	2024	2024	NUM
gujaf-424	133	8	)	)	PUNCT
gujaf-424	134	1	,	,	PUNCT
gujaf-424	134	2	the	the	DET
gujaf-424	134	3	study	study	NOUN
gujaf-424	134	4	indicated	indicate	VERB
gujaf-424	134	5	that	that	SCONJ
gujaf-424	134	6	return	return	NOUN
gujaf-424	134	7	on	on	ADP
gujaf-424	134	8	assets	asset	NOUN
gujaf-424	134	9	,	,	PUNCT
gujaf-424	134	10	current	current	ADJ
gujaf-424	134	11	ratio	ratio	NOUN
gujaf-424	134	12	,	,	PUNCT
gujaf-424	134	13	investment	investment	NOUN
gujaf-424	134	14	opportunity	opportunity	NOUN
gujaf-424	134	15	set	set	NOUN
gujaf-424	134	16	,	,	PUNCT
gujaf-424	134	17	and	and	CCONJ
gujaf-424	134	18	free	free	ADJ
gujaf-424	134	19	cash	cash	NOUN
gujaf-424	134	20	flow	flow	NOUN
gujaf-424	134	21	have	have	VERB
gujaf-424	134	22	a	a	DET
gujaf-424	134	23	positive	positive	ADJ
gujaf-424	134	24	and	and	CCONJ
gujaf-424	134	25	significant	significant	ADJ
gujaf-424	134	26	effect	effect	NOUN
gujaf-424	134	27	on	on	ADP
gujaf-424	134	28	partial	partial	ADJ
gujaf-424	134	29	dividend	dividend	NOUN
gujaf-424	134	30	policies	policy	NOUN
gujaf-424	134	31	.	.	PUNCT
gujaf-424	135	1	contrarily	contrarily	ADV
gujaf-424	135	2	,	,	PUNCT
gujaf-424	135	3	almakura	almakura	PROPN
gujaf-424	135	4	,	,	PUNCT
gujaf-424	135	5	shiaki	shiaki	PROPN
gujaf-424	135	6	,	,	PUNCT
gujaf-424	135	7	and	and	CCONJ
gujaf-424	135	8	gambo	gambo	ADJ
gujaf-424	135	9	,	,	PUNCT
gujaf-424	135	10	(	(	PUNCT
gujaf-424	135	11	2024)results	2024)result	NOUN
gujaf-424	135	12	indicated	indicate	VERB
gujaf-424	135	13	that	that	SCONJ
gujaf-424	135	14	,	,	PUNCT
gujaf-424	135	15	current	current	ADJ
gujaf-424	135	16	ratio	ratio	NOUN
gujaf-424	135	17	has	have	VERB
gujaf-424	135	18	a	a	DET
gujaf-424	135	19	negative	negative	ADJ
gujaf-424	135	20	and	and	CCONJ
gujaf-424	135	21	significant	significant	ADJ
gujaf-424	135	22	impact	impact	NOUN
gujaf-424	135	23	on	on	ADP
gujaf-424	135	24	return	return	NOUN
gujaf-424	135	25	on	on	ADP
gujaf-424	135	26	capital	capital	NOUN
gujaf-424	135	27	employed	employ	VERB
gujaf-424	135	28	while	while	SCONJ
gujaf-424	135	29	quick	quick	ADJ
gujaf-424	135	30	ratio	ratio	NOUN
gujaf-424	135	31	and	and	CCONJ
gujaf-424	135	32	cash	cash	NOUN
gujaf-424	135	33	ratio	ratio	NOUN
gujaf-424	135	34	has	have	VERB
gujaf-424	135	35	a	a	DET
gujaf-424	135	36	positive	positive	ADJ
gujaf-424	135	37	but	but	CCONJ
gujaf-424	135	38	insignificant	insignificant	ADJ
gujaf-424	135	39	impact	impact	NOUN
gujaf-424	135	40	on	on	ADP
gujaf-424	135	41	return	return	NOUN
gujaf-424	135	42	on	on	ADP
gujaf-424	135	43	capital	capital	NOUN
gujaf-424	135	44	employed	employ	VERB
gujaf-424	135	45	.	.	PUNCT
gujaf-424	136	1	lein	lein	PROPN
gujaf-424	136	2	,	,	PUNCT
gujaf-424	136	3	(	(	PUNCT
gujaf-424	136	4	2023	2023	NUM
gujaf-424	136	5	)	)	PUNCT
gujaf-424	136	6	research	research	NOUN
gujaf-424	136	7	study	study	NOUN
gujaf-424	136	8	concluded	conclude	VERB
gujaf-424	136	9	that	that	SCONJ
gujaf-424	136	10	,	,	PUNCT
gujaf-424	136	11	none	none	NOUN
gujaf-424	136	12	of	of	ADP
gujaf-424	136	13	the	the	DET
gujaf-424	136	14	current	current	ADJ
gujaf-424	136	15	ratio	ratio	NOUN
gujaf-424	136	16	,	,	PUNCT
gujaf-424	136	17	cash	cash	NOUN
gujaf-424	136	18	ratio	ratio	NOUN
gujaf-424	136	19	and	and	CCONJ
gujaf-424	136	20	quick	quick	ADJ
gujaf-424	136	21	ratio	ratio	NOUN
gujaf-424	136	22	has	have	VERB
gujaf-424	136	23	a	a	DET
gujaf-424	136	24	statistically	statistically	ADV
gujaf-424	136	25	significant	significant	ADJ
gujaf-424	136	26	impact	impact	NOUN
gujaf-424	136	27	on	on	ADP
gujaf-424	136	28	return	return	NOUN
gujaf-424	136	29	on	on	ADP
gujaf-424	136	30	assets	asset	NOUN
gujaf-424	136	31	respectively	respectively	ADV
gujaf-424	136	32	.	.	PUNCT
gujaf-424	137	1	dadepo	dadepo	NOUN
gujaf-424	137	2	and	and	CCONJ
gujaf-424	137	3	afolabi	afolabi	NOUN
gujaf-424	137	4	(	(	PUNCT
gujaf-424	137	5	2020	2020	NUM
gujaf-424	137	6	)	)	PUNCT
gujaf-424	137	7	study	study	NOUN
gujaf-424	137	8	’s	’s	PART
gujaf-424	137	9	findings	finding	NOUN
gujaf-424	137	10	revealed	reveal	VERB
gujaf-424	137	11	that	that	SCONJ
gujaf-424	137	12	liquidity	liquidity	NOUN
gujaf-424	137	13	management	management	NOUN
gujaf-424	137	14	proxies	proxy	NOUN
gujaf-424	137	15	by	by	ADP
gujaf-424	137	16	current	current	ADJ
gujaf-424	137	17	ratio	ratio	NOUN
gujaf-424	137	18	,	,	PUNCT
gujaf-424	137	19	cash	cash	NOUN
gujaf-424	137	20	ratio	ratio	NOUN
gujaf-424	137	21	,	,	PUNCT
gujaf-424	137	22	and	and	CCONJ
gujaf-424	137	23	quick	quick	ADJ
gujaf-424	137	24	ratio	ratio	NOUN
gujaf-424	137	25	have	have	VERB
gujaf-424	137	26	a	a	DET
gujaf-424	137	27	significant	significant	ADJ
gujaf-424	137	28	negative	negative	ADJ
gujaf-424	137	29	impact	impact	NOUN
gujaf-424	137	30	on	on	ADP
gujaf-424	137	31	financial	financial	ADJ
gujaf-424	137	32	performance	performance	NOUN
gujaf-424	137	33	proxies	proxy	NOUN
gujaf-424	137	34	by	by	ADP
gujaf-424	137	35	return	return	NOUN
gujaf-424	137	36	on	on	ADP
gujaf-424	137	37	assets	asset	NOUN
gujaf-424	137	38	.	.	PUNCT
gujaf-424	138	1	the	the	DET
gujaf-424	138	2	following	follow	VERB
gujaf-424	138	3	gaps	gap	NOUN
gujaf-424	138	4	were	be	AUX
gujaf-424	138	5	discovered	discover	VERB
gujaf-424	138	6	from	from	ADP
gujaf-424	138	7	the	the	DET
gujaf-424	138	8	previous	previous	ADJ
gujaf-424	138	9	related	related	ADJ
gujaf-424	138	10	literature	literature	NOUN
gujaf-424	138	11	reviewed	review	VERB
gujaf-424	138	12	.	.	PUNCT
gujaf-424	139	1	empirical	empirical	ADJ
gujaf-424	139	2	gap	gap	NOUN
gujaf-424	139	3	,	,	PUNCT
gujaf-424	139	4	the	the	DET
gujaf-424	139	5	documented	document	VERB
gujaf-424	139	6	results	result	NOUN
gujaf-424	139	7	were	be	AUX
gujaf-424	139	8	contradictory	contradictory	ADJ
gujaf-424	139	9	and	and	CCONJ
gujaf-424	139	10	mixed	mixed	ADJ
gujaf-424	139	11	with	with	ADP
gujaf-424	139	12	the	the	DET
gujaf-424	139	13	results	result	NOUN
gujaf-424	139	14	of	of	ADP
gujaf-424	139	15	previous	previous	ADJ
gujaf-424	139	16	studies	study	NOUN
gujaf-424	139	17	on	on	ADP
gujaf-424	139	18	financing	financing	NOUN
gujaf-424	139	19	decisions	decision	NOUN
gujaf-424	139	20	and	and	CCONJ
gujaf-424	139	21	financial	financial	ADJ
gujaf-424	139	22	performance	performance	NOUN
gujaf-424	139	23	of	of	ADP
gujaf-424	139	24	deposit	deposit	NOUN
gujaf-424	139	25	money	money	NOUN
gujaf-424	139	26	a	a	DET
gujaf-424	139	27	bank	bank	NOUN
gujaf-424	139	28	in	in	ADP
gujaf-424	139	29	nigeria	nigeria	PROPN
gujaf-424	139	30	leading	lead	VERB
gujaf-424	139	31	to	to	ADP
gujaf-424	139	32	inconsistent	inconsistent	ADJ
gujaf-424	139	33	findings	finding	NOUN
gujaf-424	139	34	.	.	PUNCT
gujaf-424	140	1	this	this	DET
gujaf-424	140	2	warrants	warrant	NOUN
gujaf-424	140	3	the	the	DET
gujaf-424	140	4	introduction	introduction	NOUN
gujaf-424	140	5	of	of	ADP
gujaf-424	140	6	a	a	DET
gujaf-424	140	7	moderating	moderate	VERB
gujaf-424	140	8	variable	variable	NOUN
gujaf-424	140	9	,	,	PUNCT
gujaf-424	140	10	financial	financial	ADJ
gujaf-424	140	11	innovation	innovation	NOUN
gujaf-424	140	12	to	to	PART
gujaf-424	140	13	strengthen	strengthen	VERB
gujaf-424	140	14	the	the	DET
gujaf-424	140	15	relationship	relationship	NOUN
gujaf-424	140	16	that	that	PRON
gujaf-424	140	17	exists	exist	VERB
gujaf-424	140	18	between	between	ADP
gujaf-424	140	19	financing	financing	NOUN
gujaf-424	140	20	decisions	decision	NOUN
gujaf-424	140	21	and	and	CCONJ
gujaf-424	140	22	financial	financial	ADJ
gujaf-424	140	23	performance	performance	NOUN
gujaf-424	140	24	and	and	CCONJ
gujaf-424	140	25	to	to	PART
gujaf-424	140	26	measure	measure	VERB
gujaf-424	140	27	the	the	DET
gujaf-424	140	28	decision	decision	NOUN
gujaf-424	140	29	-	-	PUNCT
gujaf-424	140	30	making	make	VERB
gujaf-424	140	31	competency	competency	NOUN
gujaf-424	140	32	of	of	ADP
gujaf-424	140	33	the	the	DET
gujaf-424	140	34	management	management	NOUN
gujaf-424	140	35	in	in	ADP
gujaf-424	140	36	choosing	choose	VERB
gujaf-424	140	37	how	how	SCONJ
gujaf-424	140	38	to	to	PART
gujaf-424	140	39	finance	finance	VERB
gujaf-424	140	40	the	the	DET
gujaf-424	140	41	business	business	NOUN
gujaf-424	140	42	in	in	ADP
gujaf-424	140	43	emerging	emerge	VERB
gujaf-424	140	44	markets	market	NOUN
gujaf-424	140	45	like	like	ADP
gujaf-424	140	46	nigeria	nigeria	PRON
gujaf-424	140	47	,	,	PUNCT
gujaf-424	140	48	hence	hence	ADV
gujaf-424	140	49	the	the	DET
gujaf-424	140	50	relevance	relevance	NOUN
gujaf-424	140	51	of	of	ADP
gujaf-424	140	52	this	this	DET
gujaf-424	140	53	study	study	NOUN
gujaf-424	140	54	.	.	PUNCT
gujaf-424	141	1	another	another	DET
gujaf-424	141	2	gap	gap	NOUN
gujaf-424	141	3	in	in	ADP
gujaf-424	141	4	the	the	DET
gujaf-424	141	5	literature	literature	NOUN
gujaf-424	141	6	is	be	AUX
gujaf-424	141	7	the	the	DET
gujaf-424	141	8	contextualization	contextualization	NOUN
gujaf-424	141	9	of	of	ADP
gujaf-424	141	10	the	the	DET
gujaf-424	141	11	variables	variable	NOUN
gujaf-424	141	12	.	.	PUNCT
gujaf-424	142	1	most	most	ADJ
gujaf-424	142	2	of	of	ADP
gujaf-424	142	3	the	the	DET
gujaf-424	142	4	previous	previous	ADJ
gujaf-424	142	5	literature	literature	NOUN
gujaf-424	142	6	reviewed	review	VERB
gujaf-424	142	7	on	on	ADP
gujaf-424	142	8	financing	financing	NOUN
gujaf-424	142	9	decisions	decision	NOUN
gujaf-424	142	10	and	and	CCONJ
gujaf-424	142	11	financial	financial	ADJ
gujaf-424	142	12	performance	performance	NOUN
gujaf-424	142	13	concentrated	concentrate	VERB
gujaf-424	142	14	or	or	CCONJ
gujaf-424	142	15	restricted	restrict	VERB
gujaf-424	142	16	on	on	ADP
gujaf-424	142	17	variables	variable	NOUN
gujaf-424	142	18	such	such	ADJ
gujaf-424	142	19	as	as	ADP
gujaf-424	142	20	;	;	PUNCT
gujaf-424	142	21	dividend	dividend	NOUN
gujaf-424	142	22	,	,	PUNCT
gujaf-424	142	23	capital	capital	NOUN
gujaf-424	142	24	structure	structure	NOUN
gujaf-424	142	25	,	,	PUNCT
gujaf-424	142	26	investment	investment	NOUN
gujaf-424	142	27	and	and	CCONJ
gujaf-424	142	28	liquidity	liquidity	NOUN
gujaf-424	142	29	policy	policy	NOUN
gujaf-424	142	30	but	but	CCONJ
gujaf-424	142	31	failed	fail	VERB
gujaf-424	142	32	to	to	PART
gujaf-424	142	33	break	break	VERB
gujaf-424	142	34	down	down	ADP
gujaf-424	142	35	these	these	DET
gujaf-424	142	36	variables	variable	NOUN
gujaf-424	142	37	into	into	ADP
gujaf-424	142	38	their	their	PRON
gujaf-424	142	39	components	component	NOUN
gujaf-424	142	40	such	such	ADJ
gujaf-424	142	41	as	as	ADP
gujaf-424	142	42	debts	debt	NOUN
gujaf-424	142	43	and	and	CCONJ
gujaf-424	142	44	equity	equity	NOUN
gujaf-424	142	45	,	,	PUNCT
gujaf-424	142	46	risky	risky	ADJ
gujaf-424	142	47	and	and	CCONJ
gujaf-424	142	48	risk	risk	NOUN
gujaf-424	142	49	-	-	PUNCT
gujaf-424	142	50	free	free	ADJ
gujaf-424	142	51	,	,	PUNCT
gujaf-424	142	52	and	and	CCONJ
gujaf-424	142	53	current	current	ADJ
gujaf-424	142	54	and	and	CCONJ
gujaf-424	142	55	networking	network	VERB
gujaf-424	142	56	capital	capital	NOUN
gujaf-424	142	57	ratios	ratio	NOUN
gujaf-424	142	58	respectively	respectively	ADV
gujaf-424	142	59	.	.	PUNCT
gujaf-424	143	1	theoretical	theoretical	ADJ
gujaf-424	143	2	gap	gap	NOUN
gujaf-424	143	3	is	be	AUX
gujaf-424	143	4	another	another	DET
gujaf-424	143	5	gap	gap	NOUN
gujaf-424	143	6	discovered	discover	VERB
gujaf-424	143	7	in	in	ADP
gujaf-424	143	8	the	the	DET
gujaf-424	143	9	literature	literature	NOUN
gujaf-424	143	10	.	.	PUNCT
gujaf-424	144	1	existing	exist	VERB
gujaf-424	144	2	studies	study	NOUN
gujaf-424	144	3	often	often	ADV
gujaf-424	144	4	applied	apply	VERB
gujaf-424	144	5	theories	theory	NOUN
gujaf-424	144	6	such	such	ADJ
gujaf-424	144	7	as	as	ADP
gujaf-424	144	8	the	the	DET
gujaf-424	144	9	trade	trade	NOUN
gujaf-424	144	10	-	-	PUNCT
gujaf-424	144	11	off	off	ADP
gujaf-424	144	12	theory	theory	NOUN
gujaf-424	144	13	,	,	PUNCT
gujaf-424	144	14	agency	agency	NOUN
gujaf-424	144	15	cost	cost	NOUN
gujaf-424	144	16	theory	theory	NOUN
gujaf-424	144	17	and	and	CCONJ
gujaf-424	144	18	pecking	pecking	NOUN
gujaf-424	144	19	order	order	NOUN
gujaf-424	144	20	theory	theory	NOUN
gujaf-424	144	21	which	which	PRON
gujaf-424	144	22	focus	focus	VERB
gujaf-424	144	23	on	on	ADP
gujaf-424	144	24	management	management	NOUN
gujaf-424	144	25	decision	decision	NOUN
gujaf-424	144	26	making	make	VERB
gujaf-424	144	27	on	on	ADP
gujaf-424	144	28	how	how	SCONJ
gujaf-424	144	29	funds	fund	NOUN
gujaf-424	144	30	should	should	AUX
gujaf-424	144	31	be	be	AUX
gujaf-424	144	32	sourced	source	VERB
gujaf-424	144	33	to	to	PART
gujaf-424	144	34	finance	finance	VERB
gujaf-424	144	35	the	the	DET
gujaf-424	144	36	business	business	NOUN
gujaf-424	144	37	.	.	PUNCT
gujaf-424	145	1	but	but	CCONJ
gujaf-424	145	2	none	none	NOUN
gujaf-424	145	3	of	of	ADP
gujaf-424	145	4	the	the	DET
gujaf-424	145	5	studies	study	NOUN
gujaf-424	145	6	reviewed	review	VERB
gujaf-424	145	7	consider	consider	VERB
gujaf-424	145	8	passing	pass	VERB
gujaf-424	145	9	information	information	NOUN
gujaf-424	145	10	on	on	ADP
gujaf-424	145	11	the	the	DET
gujaf-424	145	12	organization	organization	NOUN
gujaf-424	145	13	’s	’s	PART
gujaf-424	145	14	performance	performance	NOUN
gujaf-424	145	15	to	to	ADP
gujaf-424	145	16	the	the	DET
gujaf-424	145	17	outsiders	outsider	NOUN
gujaf-424	145	18	.	.	PUNCT
gujaf-424	146	1	this	this	DET
gujaf-424	146	2	study	study	NOUN
gujaf-424	146	3	tried	try	VERB
gujaf-424	146	4	to	to	PART
gujaf-424	146	5	fill	fill	VERB
gujaf-424	146	6	this	this	DET
gujaf-424	146	7	gap	gap	NOUN
gujaf-424	146	8	by	by	ADP
gujaf-424	146	9	introducing	introduce	VERB
gujaf-424	146	10	signalling	signal	VERB
gujaf-424	146	11	theory	theory	NOUN
gujaf-424	146	12	to	to	PART
gujaf-424	146	13	pass	pass	VERB
gujaf-424	146	14	gusau	gusau	ADJ
gujaf-424	146	15	journal	journal	NOUN
gujaf-424	146	16	of	of	ADP
gujaf-424	146	17	accounting	accounting	NOUN
gujaf-424	146	18	and	and	CCONJ
gujaf-424	146	19	finance	finance	NOUN
gujaf-424	146	20	,	,	PUNCT
gujaf-424	146	21	vol.6	vol.6	PROPN
gujaf-424	146	22	,	,	PUNCT
gujaf-424	146	23	issue	issue	NOUN
gujaf-424	146	24	2	2	NUM
gujaf-424	146	25	,	,	PUNCT
gujaf-424	146	26	april	april	PROPN
gujaf-424	146	27	,	,	PUNCT
gujaf-424	146	28	2025	2025	NUM
gujaf-424	146	29	192	192	NUM
gujaf-424	146	30	information	information	NOUN
gujaf-424	146	31	across	across	ADP
gujaf-424	146	32	the	the	DET
gujaf-424	146	33	organization	organization	NOUN
gujaf-424	146	34	performance	performance	NOUN
gujaf-424	146	35	in	in	ADP
gujaf-424	146	36	terms	term	NOUN
gujaf-424	146	37	of	of	ADP
gujaf-424	146	38	profit	profit	NOUN
gujaf-424	146	39	making	making	NOUN
gujaf-424	146	40	and	and	CCONJ
gujaf-424	146	41	dividends	dividend	NOUN
gujaf-424	146	42	sharing	share	VERB
gujaf-424	146	43	to	to	ADP
gujaf-424	146	44	both	both	DET
gujaf-424	146	45	the	the	DET
gujaf-424	146	46	shareholders	shareholder	NOUN
gujaf-424	146	47	and	and	CCONJ
gujaf-424	146	48	the	the	DET
gujaf-424	146	49	potential	potential	ADJ
gujaf-424	146	50	shareholders	shareholder	NOUN
gujaf-424	146	51	.	.	PUNCT
gujaf-424	147	1	theoretical	theoretical	ADJ
gujaf-424	147	2	framework	framework	NOUN
gujaf-424	147	3	many	many	ADJ
gujaf-424	147	4	scholars	scholar	NOUN
gujaf-424	147	5	have	have	AUX
gujaf-424	147	6	developed	develop	VERB
gujaf-424	147	7	several	several	ADJ
gujaf-424	147	8	theories	theory	NOUN
gujaf-424	147	9	of	of	ADP
gujaf-424	147	10	capital	capital	NOUN
gujaf-424	147	11	structure	structure	NOUN
gujaf-424	147	12	to	to	PART
gujaf-424	147	13	study	study	VERB
gujaf-424	147	14	the	the	DET
gujaf-424	147	15	financing	financing	NOUN
gujaf-424	147	16	of	of	ADP
gujaf-424	147	17	capital	capital	NOUN
gujaf-424	147	18	structure	structure	NOUN
gujaf-424	147	19	.	.	PUNCT
gujaf-424	148	1	in	in	ADP
gujaf-424	148	2	this	this	DET
gujaf-424	148	3	study	study	NOUN
gujaf-424	148	4	,	,	PUNCT
gujaf-424	148	5	the	the	DET
gujaf-424	148	6	theory	theory	NOUN
gujaf-424	148	7	underpinning	underpin	VERB
gujaf-424	148	8	this	this	DET
gujaf-424	148	9	study	study	NOUN
gujaf-424	148	10	is	be	AUX
gujaf-424	148	11	signaling	signal	VERB
gujaf-424	148	12	theory	theory	NOUN
gujaf-424	148	13	while	while	SCONJ
gujaf-424	148	14	the	the	DET
gujaf-424	148	15	supporting	support	VERB
gujaf-424	148	16	theory	theory	NOUN
gujaf-424	148	17	is	be	AUX
gujaf-424	148	18	agency	agency	NOUN
gujaf-424	148	19	cost	cost	NOUN
gujaf-424	148	20	theory	theory	NOUN
gujaf-424	148	21	to	to	PART
gujaf-424	148	22	examine	examine	VERB
gujaf-424	148	23	the	the	DET
gujaf-424	148	24	relationship	relationship	NOUN
gujaf-424	148	25	between	between	ADP
gujaf-424	148	26	financing	financing	NOUN
gujaf-424	148	27	decisions	decision	NOUN
gujaf-424	148	28	and	and	CCONJ
gujaf-424	148	29	financial	financial	ADJ
gujaf-424	148	30	performance	performance	NOUN
gujaf-424	148	31	.	.	PUNCT
gujaf-424	149	1	signaling	signal	VERB
gujaf-424	149	2	theory	theory	NOUN
gujaf-424	149	3	signal	signal	NOUN
gujaf-424	149	4	theory	theory	NOUN
gujaf-424	149	5	was	be	AUX
gujaf-424	149	6	developed	develop	VERB
gujaf-424	149	7	by	by	ADP
gujaf-424	149	8	ross	ross	PROPN
gujaf-424	149	9	(	(	PUNCT
gujaf-424	149	10	1977	1977	NUM
gujaf-424	149	11	)	)	PUNCT
gujaf-424	149	12	,	,	PUNCT
gujaf-424	149	13	is	be	AUX
gujaf-424	149	14	a	a	DET
gujaf-424	149	15	theory	theory	NOUN
gujaf-424	149	16	that	that	PRON
gujaf-424	149	17	explains	explain	VERB
gujaf-424	149	18	how	how	SCONJ
gujaf-424	149	19	firms	firm	NOUN
gujaf-424	149	20	make	make	VERB
gujaf-424	149	21	available	available	ADJ
gujaf-424	149	22	either	either	CCONJ
gujaf-424	149	23	positive	positive	ADJ
gujaf-424	149	24	or	or	CCONJ
gujaf-424	149	25	negative	negative	ADJ
gujaf-424	149	26	information	information	NOUN
gujaf-424	149	27	referred	refer	VERB
gujaf-424	149	28	to	to	ADP
gujaf-424	149	29	as	as	ADP
gujaf-424	149	30	signals	signal	NOUN
gujaf-424	149	31	for	for	ADP
gujaf-424	149	32	shareholders	shareholder	NOUN
gujaf-424	149	33	and	and	CCONJ
gujaf-424	149	34	outsiders	outsider	NOUN
gujaf-424	149	35	of	of	ADP
gujaf-424	149	36	the	the	DET
gujaf-424	149	37	firm	firm	NOUN
gujaf-424	149	38	(	(	PUNCT
gujaf-424	149	39	himawan	himawan	PROPN
gujaf-424	149	40	&	&	CCONJ
gujaf-424	149	41	christian	christian	PROPN
gujaf-424	149	42	,	,	PUNCT
gujaf-424	149	43	2016	2016	NUM
gujaf-424	149	44	)	)	PUNCT
gujaf-424	149	45	.	.	PUNCT
gujaf-424	150	1	signal	signal	PROPN
gujaf-424	150	2	theory	theory	NOUN
gujaf-424	150	3	explains	explain	VERB
gujaf-424	150	4	why	why	SCONJ
gujaf-424	150	5	firms	firm	NOUN
gujaf-424	150	6	have	have	VERB
gujaf-424	150	7	the	the	DET
gujaf-424	150	8	drive	drive	NOUN
gujaf-424	150	9	to	to	PART
gujaf-424	150	10	make	make	VERB
gujaf-424	150	11	available	available	ADJ
gujaf-424	150	12	financial	financial	ADJ
gujaf-424	150	13	statement	statement	NOUN
gujaf-424	150	14	information	information	NOUN
gujaf-424	150	15	to	to	ADP
gujaf-424	150	16	external	external	ADJ
gujaf-424	150	17	parties	party	NOUN
gujaf-424	150	18	.	.	PUNCT
gujaf-424	151	1	firms	firm	NOUN
gujaf-424	151	2	provide	provide	VERB
gujaf-424	151	3	information	information	NOUN
gujaf-424	151	4	because	because	SCONJ
gujaf-424	151	5	there	there	PRON
gujaf-424	151	6	is	be	VERB
gujaf-424	151	7	information	information	NOUN
gujaf-424	151	8	asymmetry	asymmetry	NOUN
gujaf-424	151	9	between	between	ADP
gujaf-424	151	10	the	the	DET
gujaf-424	151	11	firm	firm	NOUN
gujaf-424	151	12	and	and	CCONJ
gujaf-424	151	13	its	its	PRON
gujaf-424	151	14	external	external	ADJ
gujaf-424	151	15	parties	party	NOUN
gujaf-424	151	16	.	.	PUNCT
gujaf-424	152	1	however	however	ADV
gujaf-424	152	2	,	,	PUNCT
gujaf-424	152	3	the	the	DET
gujaf-424	152	4	information	information	NOUN
gujaf-424	152	5	can	can	AUX
gujaf-424	152	6	send	send	VERB
gujaf-424	152	7	a	a	DET
gujaf-424	152	8	good	good	ADJ
gujaf-424	152	9	or	or	CCONJ
gujaf-424	152	10	bad	bad	ADJ
gujaf-424	152	11	signal	signal	NOUN
gujaf-424	152	12	to	to	ADP
gujaf-424	152	13	the	the	DET
gujaf-424	152	14	investors	investor	NOUN
gujaf-424	152	15	when	when	SCONJ
gujaf-424	152	16	the	the	DET
gujaf-424	152	17	dividends	dividend	NOUN
gujaf-424	152	18	announced	announce	VERB
gujaf-424	152	19	increase	increase	NOUN
gujaf-424	152	20	or	or	CCONJ
gujaf-424	152	21	decrease	decrease	NOUN
gujaf-424	152	22	from	from	ADP
gujaf-424	152	23	the	the	DET
gujaf-424	152	24	previous	previous	ADJ
gujaf-424	152	25	period	period	NOUN
gujaf-424	152	26	.	.	PUNCT
gujaf-424	153	1	as	as	ADP
gujaf-424	153	2	a	a	DET
gujaf-424	153	3	result	result	NOUN
gujaf-424	153	4	,	,	PUNCT
gujaf-424	153	5	a	a	DET
gujaf-424	153	6	wrong	wrong	ADJ
gujaf-424	153	7	signal	signal	NOUN
gujaf-424	153	8	will	will	AUX
gujaf-424	153	9	indicate	indicate	VERB
gujaf-424	153	10	to	to	ADP
gujaf-424	153	11	the	the	DET
gujaf-424	153	12	investors	investor	NOUN
gujaf-424	153	13	that	that	SCONJ
gujaf-424	153	14	the	the	DET
gujaf-424	153	15	company	company	NOUN
gujaf-424	153	16	lacks	lack	VERB
gujaf-424	153	17	funds	fund	NOUN
gujaf-424	153	18	.	.	PUNCT
gujaf-424	154	1	this	this	DET
gujaf-424	154	2	situation	situation	NOUN
gujaf-424	154	3	will	will	AUX
gujaf-424	154	4	cause	cause	VERB
gujaf-424	154	5	investors	investor	NOUN
gujaf-424	154	6	'	'	PART
gujaf-424	154	7	preference	preference	NOUN
gujaf-424	154	8	for	for	SCONJ
gujaf-424	154	9	stock	stock	NOUN
gujaf-424	154	10	to	to	PART
gujaf-424	154	11	decrease	decrease	VERB
gujaf-424	154	12	because	because	SCONJ
gujaf-424	154	13	investors	investor	NOUN
gujaf-424	154	14	have	have	VERB
gujaf-424	154	15	an	an	DET
gujaf-424	154	16	extreme	extreme	ADJ
gujaf-424	154	17	preference	preference	NOUN
gujaf-424	154	18	for	for	ADP
gujaf-424	154	19	dividends	dividend	NOUN
gujaf-424	154	20	(	(	PUNCT
gujaf-424	154	21	hasanuddin	hasanuddin	NOUN
gujaf-424	154	22	,	,	PUNCT
gujaf-424	154	23	2021	2021	NUM
gujaf-424	154	24	)	)	PUNCT
gujaf-424	154	25	.	.	PUNCT
gujaf-424	155	1	a	a	DET
gujaf-424	155	2	correct	correct	ADJ
gujaf-424	155	3	investment	investment	NOUN
gujaf-424	155	4	decision	decision	NOUN
gujaf-424	155	5	will	will	AUX
gujaf-424	155	6	result	result	VERB
gujaf-424	155	7	in	in	ADP
gujaf-424	155	8	optimal	optimal	ADJ
gujaf-424	155	9	performance	performance	NOUN
gujaf-424	155	10	thus	thus	ADV
gujaf-424	155	11	giving	give	VERB
gujaf-424	155	12	a	a	DET
gujaf-424	155	13	positive	positive	ADJ
gujaf-424	155	14	signal	signal	NOUN
gujaf-424	155	15	to	to	ADP
gujaf-424	155	16	investors	investor	NOUN
gujaf-424	155	17	who	who	PRON
gujaf-424	155	18	will	will	AUX
gujaf-424	155	19	add	add	VERB
gujaf-424	155	20	their	their	PRON
gujaf-424	155	21	stock	stock	NOUN
gujaf-424	155	22	price	price	NOUN
gujaf-424	155	23	and	and	CCONJ
gujaf-424	155	24	the	the	DET
gujaf-424	155	25	firm	firm	ADJ
gujaf-424	155	26	value	value	NOUN
gujaf-424	155	27	.	.	PUNCT
gujaf-424	156	1	by	by	ADP
gujaf-424	156	2	implications	implication	NOUN
gujaf-424	156	3	and	and	CCONJ
gujaf-424	156	4	extant	extant	ADJ
gujaf-424	156	5	literature	literature	NOUN
gujaf-424	156	6	reviewed	review	VERB
gujaf-424	156	7	,	,	PUNCT
gujaf-424	156	8	this	this	DET
gujaf-424	156	9	theory	theory	NOUN
gujaf-424	156	10	is	be	AUX
gujaf-424	156	11	relevant	relevant	ADJ
gujaf-424	156	12	to	to	PART
gujaf-424	156	13	explain	explain	VERB
gujaf-424	156	14	the	the	DET
gujaf-424	156	15	relationship	relationship	NOUN
gujaf-424	156	16	that	that	PRON
gujaf-424	156	17	exists	exist	VERB
gujaf-424	156	18	between	between	ADP
gujaf-424	156	19	these	these	DET
gujaf-424	156	20	financing	financing	NOUN
gujaf-424	156	21	decision	decision	NOUN
gujaf-424	156	22	variables	variable	NOUN
gujaf-424	156	23	namely	namely	ADV
gujaf-424	156	24	;	;	PUNCT
gujaf-424	156	25	investment	investment	NOUN
gujaf-424	156	26	and	and	CCONJ
gujaf-424	156	27	liquidity	liquidity	NOUN
gujaf-424	156	28	policy	policy	NOUN
gujaf-424	156	29	.	.	PUNCT
gujaf-424	157	1	signaling	signal	VERB
gujaf-424	157	2	theory	theory	NOUN
gujaf-424	157	3	supports	support	VERB
gujaf-424	157	4	the	the	DET
gujaf-424	157	5	expectation	expectation	NOUN
gujaf-424	157	6	that	that	SCONJ
gujaf-424	157	7	firms	firm	NOUN
gujaf-424	157	8	use	use	VERB
gujaf-424	157	9	equity	equity	NOUN
gujaf-424	157	10	financing	financing	NOUN
gujaf-424	157	11	and	and	CCONJ
gujaf-424	157	12	dividend	dividend	NOUN
gujaf-424	157	13	pay	pay	NOUN
gujaf-424	157	14	-	-	PUNCT
gujaf-424	157	15	outs	out	NOUN
gujaf-424	157	16	to	to	PART
gujaf-424	157	17	send	send	VERB
gujaf-424	157	18	positive	positive	ADJ
gujaf-424	157	19	signals	signal	NOUN
gujaf-424	157	20	to	to	ADP
gujaf-424	157	21	investors	investor	NOUN
gujaf-424	157	22	.	.	PUNCT
gujaf-424	158	1	hence	hence	ADV
gujaf-424	158	2	,	,	PUNCT
gujaf-424	158	3	they	they	PRON
gujaf-424	158	4	are	be	AUX
gujaf-424	158	5	expected	expect	VERB
gujaf-424	158	6	to	to	PART
gujaf-424	158	7	have	have	VERB
gujaf-424	158	8	a	a	DET
gujaf-424	158	9	positive	positive	ADJ
gujaf-424	158	10	relation	relation	NOUN
gujaf-424	158	11	with	with	ADP
gujaf-424	158	12	firm	firm	ADJ
gujaf-424	158	13	performance	performance	NOUN
gujaf-424	158	14	and	and	CCONJ
gujaf-424	158	15	the	the	DET
gujaf-424	158	16	theory	theory	NOUN
gujaf-424	158	17	predicts	predict	VERB
gujaf-424	158	18	a	a	DET
gujaf-424	158	19	positive	positive	ADJ
gujaf-424	158	20	relationship	relationship	NOUN
gujaf-424	158	21	between	between	ADP
gujaf-424	158	22	financing	financing	NOUN
gujaf-424	158	23	decision	decision	NOUN
gujaf-424	158	24	and	and	CCONJ
gujaf-424	158	25	firm	firm	ADJ
gujaf-424	158	26	performance	performance	NOUN
gujaf-424	158	27	.	.	PUNCT
gujaf-424	159	1	agency	agency	NOUN
gujaf-424	159	2	cost	cost	NOUN
gujaf-424	159	3	theory	theory	NOUN
gujaf-424	159	4	jensen	jensen	PROPN
gujaf-424	159	5	and	and	CCONJ
gujaf-424	159	6	meckling	meckling	NOUN
gujaf-424	159	7	(	(	PUNCT
gujaf-424	159	8	1976	1976	NUM
gujaf-424	159	9	)	)	PUNCT
gujaf-424	159	10	developed	develop	VERB
gujaf-424	159	11	agency	agency	NOUN
gujaf-424	159	12	cost	cost	NOUN
gujaf-424	159	13	theory	theory	NOUN
gujaf-424	159	14	,	,	PUNCT
gujaf-424	159	15	where	where	SCONJ
gujaf-424	159	16	executives	executive	NOUN
gujaf-424	159	17	are	be	AUX
gujaf-424	159	18	interested	interested	ADJ
gujaf-424	159	19	in	in	ADP
gujaf-424	159	20	their	their	PRON
gujaf-424	159	21	well	well	ADV
gujaf-424	159	22	-	-	PUNCT
gujaf-424	159	23	being	be	AUX
gujaf-424	159	24	and	and	CCONJ
gujaf-424	159	25	maximizing	maximize	VERB
gujaf-424	159	26	profits	profit	NOUN
gujaf-424	159	27	,	,	PUNCT
gujaf-424	159	28	current	current	ADJ
gujaf-424	159	29	and	and	CCONJ
gujaf-424	159	30	potential	potential	ADJ
gujaf-424	159	31	shareholders	shareholder	NOUN
gujaf-424	159	32	see	see	VERB
gujaf-424	159	33	earnings	earning	NOUN
gujaf-424	159	34	as	as	ADP
gujaf-424	159	35	a	a	DET
gujaf-424	159	36	company	company	NOUN
gujaf-424	159	37	's	's	PART
gujaf-424	159	38	ability	ability	NOUN
gujaf-424	159	39	to	to	PART
gujaf-424	159	40	distribute	distribute	VERB
gujaf-424	159	41	dividends	dividend	NOUN
gujaf-424	159	42	on	on	ADP
gujaf-424	159	43	their	their	PRON
gujaf-424	159	44	investments	investment	NOUN
gujaf-424	159	45	,	,	PUNCT
gujaf-424	159	46	trading	trading	NOUN
gujaf-424	159	47	partners	partner	NOUN
gujaf-424	159	48	seek	seek	VERB
gujaf-424	159	49	corporate	corporate	ADJ
gujaf-424	159	50	solvency	solvency	NOUN
gujaf-424	159	51	and	and	CCONJ
gujaf-424	159	52	stability	stability	NOUN
gujaf-424	159	53	,	,	PUNCT
gujaf-424	159	54	while	while	SCONJ
gujaf-424	159	55	the	the	DET
gujaf-424	159	56	state	state	NOUN
gujaf-424	159	57	strives	strive	VERB
gujaf-424	159	58	to	to	PART
gujaf-424	159	59	pay	pay	VERB
gujaf-424	159	60	taxes	taxis	NOUN
gujaf-424	159	61	and	and	CCONJ
gujaf-424	159	62	help	help	VERB
gujaf-424	159	63	create	create	VERB
gujaf-424	159	64	new	new	ADJ
gujaf-424	159	65	jobs	job	NOUN
gujaf-424	159	66	.	.	PUNCT
gujaf-424	160	1	x	x	X
gujaf-424	160	2	-	-	PUNCT
gujaf-424	160	3	ray	ray	NOUN
gujaf-424	160	4	of	of	ADP
gujaf-424	160	5	the	the	DET
gujaf-424	160	6	agency	agency	NOUN
gujaf-424	160	7	theory	theory	NOUN
gujaf-424	160	8	is	be	AUX
gujaf-424	160	9	that	that	SCONJ
gujaf-424	160	10	the	the	DET
gujaf-424	160	11	interests	interest	NOUN
gujaf-424	160	12	of	of	ADP
gujaf-424	160	13	managers	manager	NOUN
gujaf-424	160	14	and	and	CCONJ
gujaf-424	160	15	shareholders	shareholder	NOUN
gujaf-424	160	16	are	be	AUX
gujaf-424	160	17	not	not	PART
gujaf-424	160	18	generally	generally	ADV
gujaf-424	160	19	aligned	align	VERB
gujaf-424	160	20	as	as	ADP
gujaf-424	160	21	a	a	DET
gujaf-424	160	22	result	result	NOUN
gujaf-424	160	23	of	of	ADP
gujaf-424	160	24	problems	problem	NOUN
gujaf-424	160	25	reducing	reduce	VERB
gujaf-424	160	26	the	the	DET
gujaf-424	160	27	value	value	NOUN
gujaf-424	160	28	of	of	ADP
gujaf-424	160	29	businesses	business	NOUN
gujaf-424	160	30	as	as	ADV
gujaf-424	160	31	well	well	ADV
gujaf-424	160	32	as	as	ADP
gujaf-424	160	33	financial	financial	ADJ
gujaf-424	160	34	performance	performance	NOUN
gujaf-424	160	35	(	(	PUNCT
gujaf-424	160	36	tatiana	tatiana	PROPN
gujaf-424	160	37	&	&	CCONJ
gujaf-424	160	38	stela	stela	PROPN
gujaf-424	160	39	,	,	PUNCT
gujaf-424	160	40	2013	2013	NUM
gujaf-424	160	41	)	)	PUNCT
gujaf-424	160	42	.	.	PUNCT
gujaf-424	161	1	according	accord	VERB
gujaf-424	161	2	to	to	ADP
gujaf-424	161	3	agency	agency	NOUN
gujaf-424	161	4	costs	cost	NOUN
gujaf-424	161	5	theory	theory	NOUN
gujaf-424	161	6	,	,	PUNCT
gujaf-424	161	7	the	the	DET
gujaf-424	161	8	agency	agency	NOUN
gujaf-424	161	9	problem	problem	NOUN
gujaf-424	161	10	is	be	AUX
gujaf-424	161	11	caused	cause	VERB
gujaf-424	161	12	by	by	ADP
gujaf-424	161	13	a	a	DET
gujaf-424	161	14	conflict	conflict	NOUN
gujaf-424	161	15	of	of	ADP
gujaf-424	161	16	interest	interest	NOUN
gujaf-424	161	17	between	between	ADP
gujaf-424	161	18	shareholders	shareholder	NOUN
gujaf-424	161	19	and	and	CCONJ
gujaf-424	161	20	managers	manager	NOUN
gujaf-424	161	21	or	or	CCONJ
gujaf-424	161	22	between	between	ADP
gujaf-424	161	23	shareholders	shareholder	NOUN
gujaf-424	161	24	and	and	CCONJ
gujaf-424	161	25	debt	debt	NOUN
gujaf-424	161	26	holders	holder	NOUN
gujaf-424	161	27	as	as	ADP
gujaf-424	161	28	managers	manager	NOUN
gujaf-424	161	29	.	.	PUNCT
gujaf-424	162	1	managers	manager	NOUN
gujaf-424	162	2	embark	embark	VERB
gujaf-424	162	3	on	on	ADP
gujaf-424	162	4	decisions	decision	NOUN
gujaf-424	162	5	to	to	PART
gujaf-424	162	6	benefit	benefit	VERB
gujaf-424	162	7	themselves	themselves	PRON
gujaf-424	162	8	only	only	ADV
gujaf-424	162	9	in	in	ADP
gujaf-424	162	10	terms	term	NOUN
gujaf-424	162	11	of	of	ADP
gujaf-424	162	12	higher	high	ADJ
gujaf-424	162	13	pay	pay	NOUN
gujaf-424	162	14	,	,	PUNCT
gujaf-424	162	15	promotion	promotion	NOUN
gujaf-424	162	16	,	,	PUNCT
gujaf-424	162	17	and	and	CCONJ
gujaf-424	162	18	welfare	welfare	NOUN
gujaf-424	162	19	package	package	NOUN
gujaf-424	162	20	at	at	ADP
gujaf-424	162	21	the	the	DET
gujaf-424	162	22	expense	expense	NOUN
gujaf-424	162	23	of	of	ADP
gujaf-424	162	24	shareholders	shareholder	NOUN
gujaf-424	162	25	’	'	PUNCT
gujaf-424	162	26	higher	high	ADJ
gujaf-424	162	27	returns	return	NOUN
gujaf-424	162	28	.	.	PUNCT
gujaf-424	163	1	the	the	DET
gujaf-424	163	2	amount	amount	NOUN
gujaf-424	163	3	spent	spend	VERB
gujaf-424	163	4	to	to	PART
gujaf-424	163	5	eliminate	eliminate	VERB
gujaf-424	163	6	agency	agency	NOUN
gujaf-424	163	7	problem	problem	NOUN
gujaf-424	163	8	is	be	AUX
gujaf-424	163	9	agency	agency	NOUN
gujaf-424	163	10	cost	cost	NOUN
gujaf-424	163	11	,	,	PUNCT
gujaf-424	163	12	there	there	PRON
gujaf-424	163	13	should	should	AUX
gujaf-424	163	14	be	be	AUX
gujaf-424	163	15	the	the	DET
gujaf-424	163	16	best	good	ADJ
gujaf-424	163	17	combination	combination	NOUN
gujaf-424	163	18	of	of	ADP
gujaf-424	163	19	debt	debt	NOUN
gujaf-424	163	20	and	and	CCONJ
gujaf-424	163	21	equity	equity	NOUN
gujaf-424	163	22	capital	capital	NOUN
gujaf-424	163	23	that	that	PRON
gujaf-424	163	24	could	could	AUX
gujaf-424	163	25	shrink	shrink	VERB
gujaf-424	163	26	total	total	ADJ
gujaf-424	163	27	agency	agency	NOUN
gujaf-424	163	28	costs	cost	NOUN
gujaf-424	163	29	.	.	PUNCT
gujaf-424	164	1	meanwhile	meanwhile	ADV
gujaf-424	164	2	,	,	PUNCT
gujaf-424	164	3	agency	agency	NOUN
gujaf-424	164	4	theory	theory	NOUN
gujaf-424	164	5	explains	explain	VERB
gujaf-424	164	6	the	the	DET
gujaf-424	164	7	potential	potential	ADJ
gujaf-424	164	8	conflicts	conflict	NOUN
gujaf-424	164	9	in	in	ADP
gujaf-424	164	10	debt	debt	NOUN
gujaf-424	164	11	financing	financing	NOUN
gujaf-424	164	12	and	and	CCONJ
gujaf-424	164	13	its	its	PRON
gujaf-424	164	14	management	management	NOUN
gujaf-424	164	15	.	.	PUNCT
gujaf-424	165	1	by	by	ADP
gujaf-424	165	2	implications	implication	NOUN
gujaf-424	165	3	and	and	CCONJ
gujaf-424	165	4	extant	extant	ADJ
gujaf-424	165	5	literature	literature	NOUN
gujaf-424	165	6	gusau	gusau	PROPN
gujaf-424	165	7	journal	journal	PROPN
gujaf-424	165	8	of	of	ADP
gujaf-424	165	9	accounting	accounting	NOUN
gujaf-424	165	10	and	and	CCONJ
gujaf-424	165	11	finance	finance	NOUN
gujaf-424	165	12	,	,	PUNCT
gujaf-424	165	13	vol.6	vol.6	PROPN
gujaf-424	165	14	,	,	PUNCT
gujaf-424	165	15	issue	issue	NOUN
gujaf-424	165	16	2	2	NUM
gujaf-424	165	17	,	,	PUNCT
gujaf-424	165	18	april	april	PROPN
gujaf-424	165	19	,	,	PUNCT
gujaf-424	165	20	2025	2025	NUM
gujaf-424	165	21	193	193	NUM
gujaf-424	165	22	reviewed	review	VERB
gujaf-424	165	23	,	,	PUNCT
gujaf-424	165	24	this	this	DET
gujaf-424	165	25	theory	theory	NOUN
gujaf-424	165	26	is	be	AUX
gujaf-424	165	27	relevant	relevant	ADJ
gujaf-424	165	28	to	to	ADP
gujaf-424	165	29	explaining	explain	VERB
gujaf-424	165	30	capital	capital	NOUN
gujaf-424	165	31	structure	structure	NOUN
gujaf-424	165	32	financing	financing	NOUN
gujaf-424	165	33	decision	decision	NOUN
gujaf-424	165	34	and	and	CCONJ
gujaf-424	165	35	liquidity	liquidity	NOUN
gujaf-424	165	36	decision	decision	NOUN
gujaf-424	165	37	variables	variable	NOUN
gujaf-424	165	38	.	.	PUNCT
gujaf-424	166	1	hence	hence	ADV
gujaf-424	166	2	,	,	PUNCT
gujaf-424	166	3	they	they	PRON
gujaf-424	166	4	are	be	AUX
gujaf-424	166	5	expected	expect	VERB
gujaf-424	166	6	to	to	PART
gujaf-424	166	7	have	have	VERB
gujaf-424	166	8	a	a	DET
gujaf-424	166	9	positive	positive	ADJ
gujaf-424	166	10	relation	relation	NOUN
gujaf-424	166	11	with	with	ADP
gujaf-424	166	12	firm	firm	ADJ
gujaf-424	166	13	performance	performance	NOUN
gujaf-424	166	14	.	.	PUNCT
gujaf-424	167	1	3.0	3.0	NUM
gujaf-424	167	2	research	research	NOUN
gujaf-424	167	3	methodology	methodology	NOUN
gujaf-424	167	4	this	this	DET
gujaf-424	167	5	research	research	NOUN
gujaf-424	167	6	adopted	adopt	VERB
gujaf-424	167	7	a	a	DET
gujaf-424	167	8	descriptive	descriptive	ADJ
gujaf-424	167	9	and	and	CCONJ
gujaf-424	167	10	correlation	correlation	NOUN
gujaf-424	167	11	research	research	NOUN
gujaf-424	167	12	designs	design	NOUN
gujaf-424	167	13	.	.	PUNCT
gujaf-424	168	1	this	this	PRON
gujaf-424	168	2	allows	allow	VERB
gujaf-424	168	3	for	for	ADP
gujaf-424	168	4	the	the	DET
gujaf-424	168	5	collection	collection	NOUN
gujaf-424	168	6	of	of	ADP
gujaf-424	168	7	past	past	ADJ
gujaf-424	168	8	data	datum	NOUN
gujaf-424	168	9	which	which	PRON
gujaf-424	168	10	provides	provide	VERB
gujaf-424	168	11	the	the	DET
gujaf-424	168	12	basis	basis	NOUN
gujaf-424	168	13	for	for	ADP
gujaf-424	168	14	the	the	DET
gujaf-424	168	15	full	full	ADJ
gujaf-424	168	16	establishment	establishment	NOUN
gujaf-424	168	17	of	of	ADP
gujaf-424	168	18	the	the	DET
gujaf-424	168	19	relationship	relationship	NOUN
gujaf-424	168	20	between	between	ADP
gujaf-424	168	21	financing	financing	NOUN
gujaf-424	168	22	and	and	CCONJ
gujaf-424	168	23	financial	financial	ADJ
gujaf-424	168	24	performance	performance	NOUN
gujaf-424	168	25	of	of	ADP
gujaf-424	168	26	deposit	deposit	NOUN
gujaf-424	168	27	money	money	NOUN
gujaf-424	168	28	banks	bank	NOUN
gujaf-424	168	29	in	in	ADP
gujaf-424	168	30	nigeria	nigeria	PROPN
gujaf-424	168	31	.	.	PUNCT
gujaf-424	169	1	reasons	reason	NOUN
gujaf-424	169	2	in	in	ADP
gujaf-424	169	3	favour	favour	NOUN
gujaf-424	169	4	of	of	ADP
gujaf-424	169	5	the	the	DET
gujaf-424	169	6	designs	design	NOUN
gujaf-424	169	7	selected	select	VERB
gujaf-424	169	8	are	be	AUX
gujaf-424	169	9	,	,	PUNCT
gujaf-424	169	10	that	that	SCONJ
gujaf-424	169	11	the	the	DET
gujaf-424	169	12	study	study	NOUN
gujaf-424	169	13	investigated	investigate	VERB
gujaf-424	169	14	how	how	SCONJ
gujaf-424	169	15	correlated	correlate	VERB
gujaf-424	169	16	variables	variable	NOUN
gujaf-424	169	17	are	be	AUX
gujaf-424	169	18	among	among	ADP
gujaf-424	169	19	one	one	NUM
gujaf-424	169	20	another	another	DET
gujaf-424	169	21	also	also	ADV
gujaf-424	169	22	,	,	PUNCT
gujaf-424	169	23	the	the	DET
gujaf-424	169	24	design	design	NOUN
gujaf-424	169	25	method	method	NOUN
gujaf-424	169	26	was	be	AUX
gujaf-424	169	27	chosen	choose	VERB
gujaf-424	169	28	due	due	ADP
gujaf-424	169	29	to	to	ADP
gujaf-424	169	30	its	its	PRON
gujaf-424	169	31	empirical	empirical	ADJ
gujaf-424	169	32	study	study	NOUN
gujaf-424	169	33	nature	nature	NOUN
gujaf-424	169	34	,	,	PUNCT
gujaf-424	169	35	it	it	PRON
gujaf-424	169	36	is	be	AUX
gujaf-424	169	37	a	a	DET
gujaf-424	169	38	mono	mono	NOUN
gujaf-424	169	39	method	method	NOUN
gujaf-424	169	40	as	as	ADV
gujaf-424	169	41	well	well	ADV
gujaf-424	169	42	;	;	PUNCT
gujaf-424	169	43	as	as	SCONJ
gujaf-424	169	44	it	it	PRON
gujaf-424	169	45	deals	deal	VERB
gujaf-424	169	46	with	with	ADP
gujaf-424	169	47	quantitative	quantitative	ADJ
gujaf-424	169	48	research	research	NOUN
gujaf-424	169	49	only	only	ADV
gujaf-424	169	50	to	to	PART
gujaf-424	169	51	analyse	analyse	VERB
gujaf-424	169	52	its	its	PRON
gujaf-424	169	53	data	datum	NOUN
gujaf-424	169	54	.	.	PUNCT
gujaf-424	170	1	the	the	DET
gujaf-424	170	2	population	population	NOUN
gujaf-424	170	3	of	of	ADP
gujaf-424	170	4	a	a	DET
gujaf-424	170	5	study	study	NOUN
gujaf-424	170	6	refers	refer	VERB
gujaf-424	170	7	to	to	ADP
gujaf-424	170	8	the	the	DET
gujaf-424	170	9	overall	overall	ADJ
gujaf-424	170	10	set	set	NOUN
gujaf-424	170	11	or	or	CCONJ
gujaf-424	170	12	group	group	NOUN
gujaf-424	170	13	of	of	ADP
gujaf-424	170	14	individuals	individual	NOUN
gujaf-424	170	15	,	,	PUNCT
gujaf-424	170	16	objects	object	NOUN
gujaf-424	170	17	,	,	PUNCT
gujaf-424	170	18	or	or	CCONJ
gujaf-424	170	19	phenomena	phenomenon	NOUN
gujaf-424	170	20	that	that	SCONJ
gujaf-424	170	21	the	the	DET
gujaf-424	170	22	study	study	NOUN
gujaf-424	170	23	wishes	wish	VERB
gujaf-424	170	24	to	to	PART
gujaf-424	170	25	investigate	investigate	VERB
gujaf-424	170	26	or	or	CCONJ
gujaf-424	170	27	generalize	generalize	VERB
gujaf-424	170	28	findings	finding	NOUN
gujaf-424	170	29	to	to	ADP
gujaf-424	170	30	(	(	PUNCT
gujaf-424	170	31	umar	umar	PROPN
gujaf-424	170	32	2019	2019	NUM
gujaf-424	170	33	)	)	PUNCT
gujaf-424	170	34	.	.	PUNCT
gujaf-424	171	1	the	the	DET
gujaf-424	171	2	population	population	NOUN
gujaf-424	171	3	of	of	ADP
gujaf-424	171	4	this	this	DET
gujaf-424	171	5	study	study	NOUN
gujaf-424	171	6	is	be	AUX
gujaf-424	171	7	the	the	DET
gujaf-424	171	8	entire	entire	ADJ
gujaf-424	171	9	twenty	twenty	NUM
gujaf-424	171	10	-	-	PUNCT
gujaf-424	171	11	six	six	NUM
gujaf-424	171	12	deposit	deposit	NOUN
gujaf-424	171	13	money	money	NOUN
gujaf-424	171	14	banks	bank	NOUN
gujaf-424	171	15	in	in	ADP
gujaf-424	171	16	nigeria	nigeria	PROPN
gujaf-424	171	17	as	as	ADP
gujaf-424	171	18	of	of	ADP
gujaf-424	171	19	the	the	DET
gujaf-424	171	20	year	year	NOUN
gujaf-424	171	21	ended	end	VERB
gujaf-424	171	22	,	,	PUNCT
gujaf-424	171	23	2023	2023	NUM
gujaf-424	171	24	(	(	PUNCT
gujaf-424	171	25	ngx	ngx	NOUN
gujaf-424	171	26	,	,	PUNCT
gujaf-424	171	27	2023	2023	NUM
gujaf-424	171	28	)	)	PUNCT
gujaf-424	171	29	.	.	PUNCT
gujaf-424	172	1	a	a	DET
gujaf-424	172	2	panel	panel	NOUN
gujaf-424	172	3	data	datum	NOUN
gujaf-424	172	4	of	of	ADP
gujaf-424	172	5	sample	sample	NOUN
gujaf-424	172	6	size	size	NOUN
gujaf-424	172	7	of	of	ADP
gujaf-424	172	8	sixteen	sixteen	NUM
gujaf-424	172	9	banks	bank	NOUN
gujaf-424	172	10	were	be	AUX
gujaf-424	172	11	selected	select	VERB
gujaf-424	172	12	after	after	ADP
gujaf-424	172	13	excluding	exclude	VERB
gujaf-424	172	14	10	10	NUM
gujaf-424	172	15	due	due	ADJ
gujaf-424	172	16	to	to	ADP
gujaf-424	172	17	recent	recent	ADJ
gujaf-424	172	18	incorporation	incorporation	NOUN
gujaf-424	172	19	or	or	CCONJ
gujaf-424	172	20	regulatory	regulatory	ADJ
gujaf-424	172	21	closures	closure	NOUN
gujaf-424	172	22	.	.	PUNCT
gujaf-424	173	1	this	this	PRON
gujaf-424	173	2	yielded	yield	VERB
gujaf-424	173	3	240	240	NUM
gujaf-424	173	4	firmyear	firmyear	ADJ
gujaf-424	173	5	observations	observation	NOUN
gujaf-424	173	6	for	for	ADP
gujaf-424	173	7	the	the	DET
gujaf-424	173	8	study	study	NOUN
gujaf-424	173	9	.	.	PUNCT
gujaf-424	174	1	data	datum	NOUN
gujaf-424	174	2	were	be	AUX
gujaf-424	174	3	extracted	extract	VERB
gujaf-424	174	4	from	from	ADP
gujaf-424	174	5	the	the	DET
gujaf-424	174	6	banks	bank	NOUN
gujaf-424	174	7	’	'	PUNCT
gujaf-424	174	8	annual	annual	ADJ
gujaf-424	174	9	financial	financial	ADJ
gujaf-424	174	10	reports	report	NOUN
gujaf-424	174	11	sourced	source	VERB
gujaf-424	174	12	from	from	ADP
gujaf-424	174	13	the	the	DET
gujaf-424	174	14	ngx	ngx	PROPN
gujaf-424	174	15	as	as	ADP
gujaf-424	174	16	at	at	ADP
gujaf-424	174	17	december	december	PROPN
gujaf-424	174	18	2023	2023	NUM
gujaf-424	174	19	and	and	CCONJ
gujaf-424	174	20	also	also	ADV
gujaf-424	174	21	from	from	ADP
gujaf-424	174	22	the	the	DET
gujaf-424	174	23	banks	bank	NOUN
gujaf-424	174	24	’	'	PUNCT
gujaf-424	174	25	annual	annual	ADJ
gujaf-424	174	26	reports	report	NOUN
gujaf-424	174	27	.	.	PUNCT
gujaf-424	175	1	bawa	bawa	PROPN
gujaf-424	175	2	(	(	PUNCT
gujaf-424	175	3	2019	2019	NUM
gujaf-424	175	4	)	)	PUNCT
gujaf-424	175	5	refers	refer	VERB
gujaf-424	175	6	to	to	ADP
gujaf-424	175	7	sample	sample	NOUN
gujaf-424	175	8	size	size	NOUN
gujaf-424	175	9	as	as	SCONJ
gujaf-424	175	10	the	the	DET
gujaf-424	175	11	number	number	NOUN
gujaf-424	175	12	of	of	ADP
gujaf-424	175	13	elements	element	NOUN
gujaf-424	175	14	or	or	CCONJ
gujaf-424	175	15	individuals	individual	NOUN
gujaf-424	175	16	selected	select	VERB
gujaf-424	175	17	from	from	ADP
gujaf-424	175	18	a	a	DET
gujaf-424	175	19	total	total	ADJ
gujaf-424	175	20	population	population	NOUN
gujaf-424	175	21	to	to	PART
gujaf-424	175	22	be	be	AUX
gujaf-424	175	23	used	use	VERB
gujaf-424	175	24	in	in	ADP
gujaf-424	175	25	a	a	DET
gujaf-424	175	26	study	study	NOUN
gujaf-424	175	27	.	.	PUNCT
gujaf-424	176	1	table	table	NOUN
gujaf-424	176	2	1	1	NUM
gujaf-424	176	3	variables	variable	NOUN
gujaf-424	176	4	measurement	measurement	NOUN
gujaf-424	176	5	variables	variable	NOUN
gujaf-424	176	6	measurements	measurement	NOUN
gujaf-424	176	7	source	source	VERB
gujaf-424	176	8	a	a	DET
gujaf-424	176	9	priori	priori	ADJ
gujaf-424	176	10	sign	sign	NOUN
gujaf-424	176	11	roa	roa	PROPN
gujaf-424	176	12	profit	profit	NOUN
gujaf-424	176	13	after	after	ADP
gujaf-424	176	14	tax/	tax/	PROPN
gujaf-424	176	15	total	total	ADJ
gujaf-424	176	16	asset	asset	NOUN
gujaf-424	176	17	doorasamy	doorasamy	NOUN
gujaf-424	176	18	(	(	PUNCT
gujaf-424	176	19	2021	2021	NUM
gujaf-424	176	20	)	)	PUNCT
gujaf-424	176	21	lev	lev	NOUN
gujaf-424	176	22	.	.	PUNCT
gujaf-424	177	1	fin	fin	NOUN
gujaf-424	177	2	td	td	ADP
gujaf-424	177	3	/	/	SYM
gujaf-424	177	4	a	a	DET
gujaf-424	177	5	total	total	ADJ
gujaf-424	177	6	debts	debt	NOUN
gujaf-424	177	7	/	/	SYM
gujaf-424	177	8	total	total	ADJ
gujaf-424	177	9	assets	asset	NOUN
gujaf-424	177	10	bui	bui	NOUN
gujaf-424	177	11	,	,	PUNCT
gujaf-424	177	12	nguyen	nguyen	NOUN
gujaf-424	177	13	,	,	PUNCT
gujaf-424	177	14	and	and	CCONJ
gujaf-424	177	15	pham	pham	PROPN
gujaf-424	177	16	.	.	PUNCT
gujaf-424	178	1	(	(	PUNCT
gujaf-424	178	2	2023	2023	NUM
gujaf-424	178	3	)	)	PUNCT
gujaf-424	178	4	,	,	PUNCT
gujaf-424	178	5	james	james	PROPN
gujaf-424	178	6	,	,	PUNCT
gujaf-424	178	7	mwangi	mwangi	PROPN
gujaf-424	178	8	,	,	PUNCT
gujaf-424	178	9	and	and	CCONJ
gujaf-424	178	10	mukaria	mukaria	PROPN
gujaf-424	178	11	,	,	PUNCT
gujaf-424	178	12	(	(	PUNCT
gujaf-424	178	13	2023	2023	NUM
gujaf-424	178	14	)	)	PUNCT
gujaf-424	178	15	positive	positive	ADJ
gujaf-424	178	16	.	.	PUNCT
gujaf-424	179	1	eq	eq	ADP
gujaf-424	179	2	.	.	PROPN
gujaf-424	179	3	fin	fin	PROPN
gujaf-424	179	4	te	te	ADP
gujaf-424	179	5	/	/	SYM
gujaf-424	179	6	a	a	DET
gujaf-424	179	7	total	total	ADJ
gujaf-424	179	8	shareholders	shareholder	NOUN
gujaf-424	179	9	’	'	PUNCT
gujaf-424	179	10	equity	equity	NOUN
gujaf-424	179	11	/	/	SYM
gujaf-424	179	12	total	total	ADJ
gujaf-424	179	13	assets	asset	NOUN
gujaf-424	179	14	nmor	nmor	VERB
gujaf-424	179	15	,	,	PUNCT
gujaf-424	179	16	c.	c.	PROPN
gujaf-424	179	17	,	,	PUNCT
gujaf-424	179	18	osuji	osuji	PROPN
gujaf-424	179	19	,	,	PUNCT
gujaf-424	179	20	c.	c.	PROPN
gujaf-424	179	21	c	c	PROPN
gujaf-424	179	22	,	,	PUNCT
gujaf-424	179	23	&	&	CCONJ
gujaf-424	179	24	erhijapkor	erhijapkor	PROPN
gujaf-424	179	25	,	,	PUNCT
gujaf-424	179	26	a.	a.	PROPN
gujaf-424	179	27	e.	e.	PROPN
gujaf-424	179	28	o.	o.	PROPN
gujaf-424	179	29	(	(	PUNCT
gujaf-424	179	30	2024	2024	NUM
gujaf-424	179	31	)	)	PUNCT
gujaf-424	179	32	,	,	PUNCT
gujaf-424	179	33	cerciello	cerciello	PROPN
gujaf-424	179	34	m.	m.	NOUN
gujaf-424	179	35	,	,	PUNCT
gujaf-424	179	36	busato	busato	PROPN
gujaf-424	179	37	f.	f.	PROPN
gujaf-424	179	38	,	,	PUNCT
gujaf-424	179	39	&	&	CCONJ
gujaf-424	179	40	taddeo	taddeo	PROPN
gujaf-424	179	41	s.	s.	PROPN
gujaf-424	179	42	(	(	PUNCT
gujaf-424	179	43	2023	2023	NUM
gujaf-424	179	44	)	)	PUNCT
gujaf-424	179	45	.	.	PUNCT
gujaf-424	180	1	positive	positive	ADJ
gujaf-424	180	2	.	.	PUNCT
gujaf-424	181	1	inv	inv	VERB
gujaf-424	181	2	.	.	PUNCT
gujaf-424	182	1	risky	risky	ADJ
gujaf-424	182	2	,	,	PUNCT
gujaf-424	182	3	risk	risk	NOUN
gujaf-424	182	4	free	free	ADJ
gujaf-424	182	5	ordinary	ordinary	ADJ
gujaf-424	182	6	stocks	stock	NOUN
gujaf-424	182	7	,	,	PUNCT
gujaf-424	182	8	bonds	bond	NOUN
gujaf-424	182	9	,	,	PUNCT
gujaf-424	182	10	debentures	debenture	NOUN
gujaf-424	182	11	,	,	PUNCT
gujaf-424	182	12	cp	cp	PROPN
gujaf-424	182	13	.	.	PROPN
gujaf-424	182	14	agung	agung	PROPN
gujaf-424	182	15	,	,	PUNCT
gujaf-424	182	16	hasnawati	hasnawati	NOUN
gujaf-424	182	17	and	and	CCONJ
gujaf-424	182	18	huzaimah	huzaimah	PROPN
gujaf-424	182	19	(	(	PUNCT
gujaf-424	182	20	2021	2021	NUM
gujaf-424	182	21	)	)	PUNCT
gujaf-424	182	22	,	,	PUNCT
gujaf-424	182	23	al	al	PROPN
gujaf-424	182	24	-	-	PUNCT
gujaf-424	182	25	slehat	slehat	PROPN
gujaf-424	182	26	(	(	PUNCT
gujaf-424	182	27	2020	2020	NUM
gujaf-424	182	28	)	)	PUNCT
gujaf-424	182	29	positive	positive	ADJ
gujaf-424	182	30	.	.	PUNCT
gujaf-424	183	1	liq	liq	NOUN
gujaf-424	183	2	.	.	PUNCT
gujaf-424	184	1	ca	can	AUX
gujaf-424	184	2	/	/	SYM
gujaf-424	184	3	cl	cl	NOUN
gujaf-424	184	4	,	,	PUNCT
gujaf-424	184	5	ca	can	AUX
gujaf-424	184	6	cl	cl	VERB
gujaf-424	184	7	current	current	ADJ
gujaf-424	184	8	assets	asset	NOUN
gujaf-424	184	9	/	/	SYM
gujaf-424	184	10	current	current	ADJ
gujaf-424	184	11	liability	liability	NOUN
gujaf-424	184	12	,	,	PUNCT
gujaf-424	184	13	current	current	ADJ
gujaf-424	184	14	assets	asset	NOUN
gujaf-424	184	15	-current	-current	NOUN
gujaf-424	184	16	liability	liability	NOUN
gujaf-424	184	17	.	.	PUNCT
gujaf-424	185	1	almakura	almakura	PROPN
gujaf-424	185	2	,	,	PUNCT
gujaf-424	185	3	shiaki	shiaki	PROPN
gujaf-424	185	4	,	,	PUNCT
gujaf-424	185	5	and	and	CCONJ
gujaf-424	185	6	gambo	gambo	ADJ
gujaf-424	185	7	,	,	PUNCT
gujaf-424	185	8	(	(	PUNCT
gujaf-424	185	9	2024	2024	NUM
gujaf-424	185	10	)	)	PUNCT
gujaf-424	185	11	,	,	PUNCT
gujaf-424	185	12	gitahi	gitahi	NOUN
gujaf-424	185	13	,	,	PUNCT
gujaf-424	185	14	and	and	CCONJ
gujaf-424	185	15	kosgei	kosgei	NOUN
gujaf-424	185	16	,	,	PUNCT
gujaf-424	185	17	(	(	PUNCT
gujaf-424	185	18	2024	2024	NUM
gujaf-424	185	19	)	)	PUNCT
gujaf-424	185	20	positive	positive	ADJ
gujaf-424	185	21	.	.	PUNCT
gujaf-424	186	1	fi	fi	NOUN
gujaf-424	186	2	mobile	mobile	NOUN
gujaf-424	186	3	,	,	PUNCT
gujaf-424	186	4	e	e	NOUN
gujaf-424	186	5	-	-	NOUN
gujaf-424	186	6	banking	banking	ADJ
gujaf-424	186	7	,	,	PUNCT
gujaf-424	186	8	p.o.s	p.o.s	NOUN
gujaf-424	186	9	terminals	terminal	NOUN
gujaf-424	186	10	and	and	CCONJ
gujaf-424	186	11	atm	atm	NOUN
gujaf-424	186	12	ratios	ratio	NOUN
gujaf-424	186	13	olofin	olofin	PROPN
gujaf-424	186	14	,	,	PUNCT
gujaf-424	186	15	yadua	yadua	PROPN
gujaf-424	186	16	,	,	PUNCT
gujaf-424	186	17	gambo	gambo	NOUN
gujaf-424	186	18	,	,	PUNCT
gujaf-424	186	19	and	and	CCONJ
gujaf-424	186	20	muhammad	muhammad	PROPN
gujaf-424	186	21	,	,	PUNCT
gujaf-424	186	22	(	(	PUNCT
gujaf-424	186	23	2024	2024	NUM
gujaf-424	186	24	)	)	PUNCT
gujaf-424	186	25	;	;	PUNCT
gujaf-424	186	26	positive	positive	ADJ
gujaf-424	186	27	relationship	relationship	NOUN
gujaf-424	186	28	gusau	gusau	PROPN
gujaf-424	186	29	journal	journal	NOUN
gujaf-424	186	30	of	of	ADP
gujaf-424	186	31	accounting	accounting	NOUN
gujaf-424	186	32	and	and	CCONJ
gujaf-424	186	33	finance	finance	NOUN
gujaf-424	186	34	,	,	PUNCT
gujaf-424	186	35	vol.6	vol.6	PROPN
gujaf-424	186	36	,	,	PUNCT
gujaf-424	186	37	issue	issue	NOUN
gujaf-424	186	38	2	2	NUM
gujaf-424	186	39	,	,	PUNCT
gujaf-424	186	40	april	april	PROPN
gujaf-424	186	41	,	,	PUNCT
gujaf-424	186	42	2025	2025	NUM
gujaf-424	186	43	194	194	NUM
gujaf-424	186	44	gbanador	gbanador	NOUN
gujaf-424	186	45	,	,	PUNCT
gujaf-424	186	46	makwe	makwe	NOUN
gujaf-424	186	47	,	,	PUNCT
gujaf-424	186	48	and	and	CCONJ
gujaf-424	186	49	olushola	olushola	INTJ
gujaf-424	186	50	,	,	PUNCT
gujaf-424	186	51	(	(	PUNCT
gujaf-424	186	52	2022	2022	NUM
gujaf-424	186	53	)	)	PUNCT
gujaf-424	186	54	with	with	ADP
gujaf-424	186	55	profitability	profitability	NOUN
gujaf-424	186	56	.	.	PUNCT
gujaf-424	187	1	firm	firm	ADJ
gujaf-424	187	2	size	size	NOUN
gujaf-424	187	3	natural	natural	ADJ
gujaf-424	187	4	logarithm	logarithm	NOUN
gujaf-424	187	5	of	of	ADP
gujaf-424	187	6	total	total	ADJ
gujaf-424	187	7	assets	asset	NOUN
gujaf-424	187	8	manyari	manyari	NOUN
gujaf-424	187	9	,	,	PUNCT
gujaf-424	187	10	and	and	CCONJ
gujaf-424	187	11	devi	devi	PROPN
gujaf-424	187	12	,	,	PUNCT
gujaf-424	187	13	(	(	PUNCT
gujaf-424	187	14	2023	2023	NUM
gujaf-424	187	15	)	)	PUNCT
gujaf-424	187	16	.	.	PUNCT
gujaf-424	188	1	positive	positive	ADJ
gujaf-424	188	2	.	.	PUNCT
gujaf-424	188	3	source	source	NOUN
gujaf-424	188	4	:	:	PUNCT
gujaf-424	188	5	generated	generate	VERB
gujaf-424	188	6	by	by	ADP
gujaf-424	188	7	the	the	DET
gujaf-424	188	8	researcher	researcher	NOUN
gujaf-424	188	9	,	,	PUNCT
gujaf-424	188	10	2025	2025	NUM
gujaf-424	188	11	model	model	NOUN
gujaf-424	188	12	specification	specification	NOUN
gujaf-424	188	13	the	the	DET
gujaf-424	188	14	regression	regression	NOUN
gujaf-424	188	15	models	model	NOUN
gujaf-424	188	16	that	that	PRON
gujaf-424	188	17	were	be	AUX
gujaf-424	188	18	used	use	VERB
gujaf-424	188	19	for	for	ADP
gujaf-424	188	20	this	this	DET
gujaf-424	188	21	study	study	NOUN
gujaf-424	188	22	to	to	PART
gujaf-424	188	23	test	test	VERB
gujaf-424	188	24	the	the	DET
gujaf-424	188	25	hypotheses	hypothesis	NOUN
gujaf-424	188	26	formulated	formulate	VERB
gujaf-424	188	27	are	be	AUX
gujaf-424	188	28	stated	state	VERB
gujaf-424	188	29	below	below	ADV
gujaf-424	188	30	.	.	PUNCT
gujaf-424	189	1	y	y	NOUN
gujaf-424	189	2	=	=	PROPN
gujaf-424	189	3	𝛽0	𝛽0	PROPN
gujaf-424	189	4	+	+	CCONJ
gujaf-424	189	5	𝛽1	𝛽1	NOUN
gujaf-424	190	1	x1	x1	PROPN
gujaf-424	191	1	+	+	PROPN
gujaf-424	191	2	𝛽2	𝛽2	PROPN
gujaf-424	191	3	x2	x2	PROPN
gujaf-424	191	4	+	+	CCONJ
gujaf-424	191	5	𝛽3	𝛽3	PROPN
gujaf-424	191	6	x3+𝛽4	x3+𝛽4	SYM
gujaf-424	191	7	x4	x4	PROPN
gujaf-424	191	8	+	+	CCONJ
gujaf-424	191	9	𝛽5	𝛽5	ADJ
gujaf-424	191	10	x5	x5	NOUN
gujaf-424	191	11	+	+	CCONJ
gujaf-424	191	12	𝜀i	𝜀i	NUM
gujaf-424	191	13	t	t	NOUN
gujaf-424	191	14	roai	roai	NOUN
gujaf-424	191	15	t	t	NOUN
gujaf-424	191	16	=	=	PUNCT
gujaf-424	191	17	𝛽0+𝛽1debt	𝛽0+𝛽1debt	PUNCT
gujaf-424	191	18	i	i	PRON
gujaf-424	191	19	t+𝛽2equity	t+𝛽2equity	PROPN
gujaf-424	192	1	i	i	PRON
gujaf-424	192	2	t+𝛽3risky	t+𝛽3risky	PROPN
gujaf-424	192	3	i	i	PRON
gujaf-424	192	4	t	t	VERB
gujaf-424	193	1	+	+	NOUN
gujaf-424	193	2	𝛽4risk	𝛽4risk	NOUN
gujaf-424	193	3	-	-	PUNCT
gujaf-424	193	4	freei	freei	NOUN
gujaf-424	193	5	t	t	NOUN
gujaf-424	193	6	+	+	CCONJ
gujaf-424	193	7	𝛽5cr	𝛽5cr	NOUN
gujaf-424	193	8	i	i	PRON
gujaf-424	193	9	t+	t+	PUNCT
gujaf-424	193	10	𝛽6nwc	𝛽6nwc	PROPN
gujaf-424	193	11	i	i	PRON
gujaf-424	193	12	t	t	PROPN
gujaf-424	194	1	+	+	NOUN
gujaf-424	194	2	𝛽7fi	𝛽7fi	X
gujaf-424	194	3	i	i	PRON
gujaf-424	194	4	t	t	VERB
gujaf-424	194	5	+	+	NUM
gujaf-424	194	6	𝛽8fi	𝛽8fi	X
gujaf-424	195	1	(	(	PUNCT
gujaf-424	195	2	𝛽9	𝛽9	ADJ
gujaf-424	195	3	debt	debt	NOUN
gujaf-424	195	4	i	i	PRON
gujaf-424	195	5	t	t	VERB
gujaf-424	195	6	+	+	CCONJ
gujaf-424	195	7	𝛽10	𝛽10	NUM
gujaf-424	195	8	equity	equity	NOUN
gujaf-424	195	9	i	i	PRON
gujaf-424	195	10	t	t	VERB
gujaf-424	196	1	+	+	ADV
gujaf-424	196	2	𝛽11	𝛽11	NOUN
gujaf-424	196	3	risky	risky	ADJ
gujaf-424	196	4	i	i	PRON
gujaf-424	196	5	t	t	VERB
gujaf-424	197	1	+	+	ADV
gujaf-424	197	2	𝛽12	𝛽12	PRON
gujaf-424	197	3	risk	risk	NOUN
gujaf-424	197	4	-	-	PUNCT
gujaf-424	197	5	free	free	ADJ
gujaf-424	197	6	i	i	PRON
gujaf-424	197	7	t+	t+	VERB
gujaf-424	197	8	𝛽12cr	𝛽12cr	PROPN
gujaf-424	197	9	i	i	PRON
gujaf-424	197	10	t+	t+	PUNCT
gujaf-424	198	1	𝛽14nwc	𝛽14nwc	PROPN
gujaf-424	198	2	i	i	PRON
gujaf-424	198	3	t	t	PROPN
gujaf-424	198	4	)	)	PUNCT
gujaf-424	199	1	i	i	PRON
gujaf-424	199	2	t+	t+	PUNCT
gujaf-424	199	3	𝜀i	𝜀i	PRON
gujaf-424	199	4	t.	t.	PROPN
gujaf-424	199	5	where	where	SCONJ
gujaf-424	199	6	:	:	PUNCT
gujaf-424	199	7	y	y	NOUN
gujaf-424	199	8	=	=	NOUN
gujaf-424	199	9	performance	performance	NOUN
gujaf-424	199	10	.	.	PUNCT
gujaf-424	200	1	return	return	VERB
gujaf-424	200	2	on	on	ADP
gujaf-424	200	3	assets	asset	NOUN
gujaf-424	200	4	for	for	ADP
gujaf-424	200	5	each	each	DET
gujaf-424	200	6	firm	firm	NOUN
gujaf-424	200	7	.	.	PUNCT
gujaf-424	201	1	debt	debt	NOUN
gujaf-424	201	2	=	=	PUNCT
gujaf-424	201	3	tdta	tdta	NOUN
gujaf-424	201	4	=	=	PUNCT
gujaf-424	201	5	total	total	ADJ
gujaf-424	201	6	debts	debt	NOUN
gujaf-424	201	7	to	to	ADP
gujaf-424	201	8	total	total	ADJ
gujaf-424	201	9	assets	asset	NOUN
gujaf-424	201	10	.	.	PUNCT
gujaf-424	202	1	equity=	equity=	NUM
gujaf-424	202	2	teta	teta	NOUN
gujaf-424	202	3	=	=	SYM
gujaf-424	202	4	total	total	ADJ
gujaf-424	202	5	equity	equity	NOUN
gujaf-424	202	6	to	to	ADP
gujaf-424	202	7	total	total	ADJ
gujaf-424	202	8	assets	asset	NOUN
gujaf-424	202	9	.	.	PUNCT
gujaf-424	203	1	risky	risky	ADJ
gujaf-424	203	2	=	=	SYM
gujaf-424	203	3	risky	risky	ADJ
gujaf-424	203	4	=	=	PUNCT
gujaf-424	203	5	ordinary	ordinary	ADJ
gujaf-424	203	6	stocks	stock	NOUN
gujaf-424	203	7	,	,	PUNCT
gujaf-424	203	8	risk	risk	NOUN
gujaf-424	203	9	-	-	PUNCT
gujaf-424	203	10	free=	free=	VERB
gujaf-424	203	11	bonds	bond	NOUN
gujaf-424	203	12	,	,	PUNCT
gujaf-424	203	13	debentures	debenture	NOUN
gujaf-424	203	14	,	,	PUNCT
gujaf-424	203	15	commercial	commercial	ADJ
gujaf-424	203	16	papers	paper	NOUN
gujaf-424	203	17	.	.	PUNCT
gujaf-424	204	1	ld	ld	X
gujaf-424	204	2	=	=	NOUN
gujaf-424	204	3	liq	liq	NOUN
gujaf-424	204	4	=	=	SYM
gujaf-424	204	5	cr	cr	PROPN
gujaf-424	204	6	and	and	CCONJ
gujaf-424	204	7	nwc	nwc	PROPN
gujaf-424	204	8	=	=	PROPN
gujaf-424	204	9	current	current	ADJ
gujaf-424	204	10	assets	asset	NOUN
gujaf-424	204	11	to	to	ADP
gujaf-424	204	12	current	current	ADJ
gujaf-424	204	13	liability	liability	NOUN
gujaf-424	204	14	,	,	PUNCT
gujaf-424	204	15	ca	can	AUX
gujaf-424	204	16	current	current	ADJ
gujaf-424	204	17	liability	liability	NOUN
gujaf-424	204	18	fi	fi	NOUN
gujaf-424	204	19	=	=	SYM
gujaf-424	204	20	financial	financial	ADJ
gujaf-424	204	21	innovation	innovation	NOUN
gujaf-424	204	22	,	,	PUNCT
gujaf-424	204	23	mobile	mobile	NOUN
gujaf-424	204	24	,	,	PUNCT
gujaf-424	204	25	e	e	NOUN
gujaf-424	204	26	-	-	NOUN
gujaf-424	204	27	banking	banking	ADJ
gujaf-424	204	28	,	,	PUNCT
gujaf-424	204	29	p.o.s	p.o.s	PROPN
gujaf-424	204	30	.	.	PUNCT
gujaf-424	205	1	terminals	terminal	NOUN
gujaf-424	205	2	and	and	CCONJ
gujaf-424	205	3	atm	atm	NOUN
gujaf-424	205	4	ratios	ratio	NOUN
gujaf-424	205	5	fs	fs	ADP
gujaf-424	205	6	=	=	PUNCT
gujaf-424	205	7	firm	firm	ADJ
gujaf-424	205	8	size	size	NOUN
gujaf-424	205	9	=	=	SYM
gujaf-424	205	10	natural	natural	ADJ
gujaf-424	205	11	logarithm	logarithm	NOUN
gujaf-424	205	12	of	of	ADP
gujaf-424	205	13	total	total	ADJ
gujaf-424	205	14	asset	asset	NOUN
gujaf-424	205	15	𝜀i	𝜀i	ADP
gujaf-424	205	16	t	t	NOUN
gujaf-424	205	17	=	=	PUNCT
gujaf-424	205	18	error	error	NOUN
gujaf-424	205	19	term	term	NOUN
gujaf-424	205	20	of	of	ADP
gujaf-424	205	21	uncovered	uncovered	ADJ
gujaf-424	205	22	variables	variable	NOUN
gujaf-424	206	1	i	i	PRON
gujaf-424	206	2	t	t	NOUN
gujaf-424	206	3	=	=	PUNCT
gujaf-424	206	4	firm	firm	NOUN
gujaf-424	206	5	i	i	PRON
gujaf-424	206	6	at	at	ADP
gujaf-424	206	7	time	time	NOUN
gujaf-424	206	8	t	t	PROPN
gujaf-424	206	9	𝛽1	𝛽1	NOUN
gujaf-424	206	10	...	...	PUNCT
gujaf-424	206	11	𝛽14	𝛽14	NOUN
gujaf-424	206	12	=	=	PUNCT
gujaf-424	206	13	regression	regression	NOUN
gujaf-424	206	14	coefficient	coefficient	NOUN
gujaf-424	206	15	.	.	PUNCT
gujaf-424	207	1	presentation	presentation	NOUN
gujaf-424	207	2	of	of	ADP
gujaf-424	207	3	results	result	NOUN
gujaf-424	207	4	and	and	CCONJ
gujaf-424	207	5	discussion	discussion	NOUN
gujaf-424	207	6	this	this	DET
gujaf-424	207	7	section	section	NOUN
gujaf-424	207	8	has	have	AUX
gujaf-424	207	9	empirically	empirically	ADV
gujaf-424	207	10	and	and	CCONJ
gujaf-424	207	11	theoretically	theoretically	ADV
gujaf-424	207	12	dealt	deal	VERB
gujaf-424	207	13	with	with	ADP
gujaf-424	207	14	the	the	DET
gujaf-424	207	15	data	data	NOUN
gujaf-424	207	16	presentation	presentation	NOUN
gujaf-424	207	17	,	,	PUNCT
gujaf-424	207	18	analysis	analysis	NOUN
gujaf-424	207	19	and	and	CCONJ
gujaf-424	207	20	interpretation	interpretation	NOUN
gujaf-424	207	21	.	.	PUNCT
gujaf-424	208	1	model	model	PROPN
gujaf-424	208	2	estimation	estimation	PROPN
gujaf-424	208	3	techniques	technique	NOUN
gujaf-424	208	4	panel	panel	NOUN
gujaf-424	208	5	regression	regression	NOUN
gujaf-424	208	6	model	model	NOUN
gujaf-424	208	7	was	be	AUX
gujaf-424	208	8	employed	employ	VERB
gujaf-424	208	9	to	to	PART
gujaf-424	208	10	test	test	VERB
gujaf-424	208	11	the	the	DET
gujaf-424	208	12	variables	variable	NOUN
gujaf-424	208	13	in	in	ADP
gujaf-424	208	14	this	this	DET
gujaf-424	208	15	study	study	NOUN
gujaf-424	208	16	.	.	PUNCT
gujaf-424	209	1	panel	panel	NOUN
gujaf-424	209	2	data	datum	NOUN
gujaf-424	209	3	entails	entail	VERB
gujaf-424	209	4	both	both	CCONJ
gujaf-424	209	5	cross	cross	ADJ
gujaf-424	209	6	-	-	ADJ
gujaf-424	209	7	sectional	sectional	ADJ
gujaf-424	209	8	and	and	CCONJ
gujaf-424	209	9	time	time	NOUN
gujaf-424	209	10	series	series	PROPN
gujaf-424	209	11	dimensions	dimensions	PROPN
gujaf-424	209	12	.	.	PUNCT
gujaf-424	210	1	the	the	DET
gujaf-424	210	2	technique	technique	NOUN
gujaf-424	210	3	presents	present	VERB
gujaf-424	210	4	the	the	DET
gujaf-424	210	5	researcher	researcher	NOUN
gujaf-424	210	6	with	with	ADP
gujaf-424	210	7	adequate	adequate	ADJ
gujaf-424	210	8	data	datum	NOUN
gujaf-424	210	9	points	point	NOUN
gujaf-424	210	10	to	to	PART
gujaf-424	210	11	eliminate	eliminate	VERB
gujaf-424	210	12	the	the	DET
gujaf-424	210	13	likelihood	likelihood	NOUN
gujaf-424	210	14	of	of	ADP
gujaf-424	210	15	biasness	biasness	NOUN
gujaf-424	210	16	in	in	ADP
gujaf-424	210	17	the	the	DET
gujaf-424	210	18	parameter	parameter	NOUN
gujaf-424	210	19	estimators	estimator	NOUN
gujaf-424	210	20	.	.	PUNCT
gujaf-424	211	1	also	also	ADV
gujaf-424	211	2	,	,	PUNCT
gujaf-424	211	3	fixed	fixed	ADJ
gujaf-424	211	4	effect	effect	NOUN
gujaf-424	211	5	estimation	estimation	NOUN
gujaf-424	211	6	method	method	NOUN
gujaf-424	211	7	and	and	CCONJ
gujaf-424	211	8	random	random	ADJ
gujaf-424	211	9	effect	effect	NOUN
gujaf-424	211	10	estimation	estimation	NOUN
gujaf-424	211	11	method	method	NOUN
gujaf-424	211	12	using	use	VERB
gujaf-424	211	13	the	the	DET
gujaf-424	211	14	hausman	hausman	ADJ
gujaf-424	211	15	test	test	NOUN
gujaf-424	211	16	to	to	PART
gujaf-424	211	17	select	select	VERB
gujaf-424	211	18	the	the	DET
gujaf-424	211	19	best	good	ADJ
gujaf-424	211	20	model	model	NOUN
gujaf-424	211	21	were	be	AUX
gujaf-424	211	22	employed	employ	VERB
gujaf-424	211	23	.	.	PUNCT
gujaf-424	212	1	multiple	multiple	ADJ
gujaf-424	212	2	regressions	regression	NOUN
gujaf-424	212	3	were	be	AUX
gujaf-424	212	4	used	use	VERB
gujaf-424	212	5	to	to	PART
gujaf-424	212	6	determine	determine	VERB
gujaf-424	212	7	the	the	DET
gujaf-424	212	8	relationship	relationship	NOUN
gujaf-424	212	9	between	between	ADP
gujaf-424	212	10	the	the	DET
gujaf-424	212	11	return	return	NOUN
gujaf-424	212	12	on	on	ADP
gujaf-424	212	13	assets	asset	NOUN
gujaf-424	212	14	and	and	CCONJ
gujaf-424	212	15	capital	capital	NOUN
gujaf-424	212	16	structure	structure	NOUN
gujaf-424	212	17	,	,	PUNCT
gujaf-424	212	18	investment	investment	NOUN
gujaf-424	212	19	and	and	CCONJ
gujaf-424	212	20	liquidity	liquidity	NOUN
gujaf-424	212	21	.	.	PUNCT
gujaf-424	213	1	ordinary	ordinary	ADJ
gujaf-424	213	2	least	least	ADJ
gujaf-424	213	3	square	square	ADJ
gujaf-424	213	4	techniques	technique	NOUN
gujaf-424	213	5	were	be	AUX
gujaf-424	213	6	also	also	ADV
gujaf-424	213	7	adopted	adopt	VERB
gujaf-424	213	8	to	to	PART
gujaf-424	213	9	test	test	VERB
gujaf-424	213	10	the	the	DET
gujaf-424	213	11	regression	regression	NOUN
gujaf-424	213	12	correlation	correlation	NOUN
gujaf-424	213	13	coefficient	coefficient	NOUN
gujaf-424	213	14	through	through	ADP
gujaf-424	213	15	the	the	DET
gujaf-424	213	16	use	use	NOUN
gujaf-424	213	17	of	of	ADP
gujaf-424	213	18	stata	stata	ADJ
gujaf-424	213	19	13	13	NUM
gujaf-424	213	20	version	version	NOUN
gujaf-424	213	21	software	software	NOUN
gujaf-424	213	22	package	package	NOUN
gujaf-424	213	23	.	.	PUNCT
gujaf-424	214	1	the	the	DET
gujaf-424	214	2	following	follow	VERB
gujaf-424	214	3	diagnostic	diagnostic	ADJ
gujaf-424	214	4	tests	test	NOUN
gujaf-424	214	5	were	be	AUX
gujaf-424	214	6	analysed	analyse	VERB
gujaf-424	214	7	:	:	PUNCT
gujaf-424	214	8	normality	normality	ADJ
gujaf-424	214	9	test	test	NOUN
gujaf-424	214	10	,	,	PUNCT
gujaf-424	214	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-424	214	12	test	test	NOUN
gujaf-424	214	13	,	,	PUNCT
gujaf-424	214	14	multicolinearity	multicolinearity	NOUN
gujaf-424	214	15	test	test	NOUN
gujaf-424	214	16	and	and	CCONJ
gujaf-424	214	17	variance	variance	NOUN
gujaf-424	214	18	inflation	inflation	NOUN
gujaf-424	214	19	factor	factor	NOUN
gujaf-424	214	20	and	and	CCONJ
gujaf-424	214	21	tolerance	tolerance	NOUN
gujaf-424	214	22	test	test	NOUN
gujaf-424	214	23	were	be	AUX
gujaf-424	214	24	used	use	VERB
gujaf-424	214	25	in	in	ADP
gujaf-424	214	26	this	this	DET
gujaf-424	214	27	study	study	NOUN
gujaf-424	214	28	.	.	PUNCT
gujaf-424	215	1	4.0	4.0	NUM
gujaf-424	215	2	data	datum	NOUN
gujaf-424	215	3	analysis	analysis	NOUN
gujaf-424	215	4	gusau	gusau	ADJ
gujaf-424	215	5	journal	journal	NOUN
gujaf-424	215	6	of	of	ADP
gujaf-424	215	7	accounting	accounting	NOUN
gujaf-424	215	8	and	and	CCONJ
gujaf-424	215	9	finance	finance	NOUN
gujaf-424	215	10	,	,	PUNCT
gujaf-424	215	11	vol.6	vol.6	PROPN
gujaf-424	215	12	,	,	PUNCT
gujaf-424	215	13	issue	issue	NOUN
gujaf-424	215	14	2	2	NUM
gujaf-424	215	15	,	,	PUNCT
gujaf-424	215	16	april	april	PROPN
gujaf-424	215	17	,	,	PUNCT
gujaf-424	215	18	2025	2025	NUM
gujaf-424	215	19	195	195	NUM
gujaf-424	215	20	the	the	DET
gujaf-424	215	21	summary	summary	NOUN
gujaf-424	215	22	of	of	ADP
gujaf-424	215	23	the	the	DET
gujaf-424	215	24	descriptive	descriptive	ADJ
gujaf-424	215	25	statistics	statistic	NOUN
gujaf-424	215	26	of	of	ADP
gujaf-424	215	27	the	the	DET
gujaf-424	215	28	variables	variable	NOUN
gujaf-424	215	29	are	be	AUX
gujaf-424	215	30	presented	present	VERB
gujaf-424	215	31	in	in	ADP
gujaf-424	215	32	the	the	DET
gujaf-424	215	33	table	table	NOUN
gujaf-424	215	34	below	below	ADV
gujaf-424	215	35	.	.	PUNCT
gujaf-424	216	1	variable	variable	ADJ
gujaf-424	216	2	.obs	.obs	PUNCT
gujaf-424	216	3	mean	mean	VERB
gujaf-424	217	1	std	std	X
gujaf-424	217	2	.	.	PROPN
gujaf-424	217	3	dev	dev	PROPN
gujaf-424	217	4	.	.	PUNCT
gujaf-424	218	1	min	min	PROPN
gujaf-424	218	2	max	max	PROPN
gujaf-424	218	3	roa	roa	PROPN
gujaf-424	218	4	240	240	NUM
gujaf-424	218	5	0.1113631	0.1113631	NUM
gujaf-424	218	6	0.1841986	0.1841986	NUM
gujaf-424	218	7	-1.336946	-1.336946	NOUN
gujaf-424	218	8	0.8373373	0.8373373	NUM
gujaf-424	218	9	debt	debt	NOUN
gujaf-424	218	10	240	240	NUM
gujaf-424	218	11	0.7794972	0.7794972	NUM
gujaf-424	218	12	0.3524978	0.3524978	NUM
gujaf-424	218	13	0.001222	0.001222	NUM
gujaf-424	218	14	2.547496	2.547496	NUM
gujaf-424	218	15	equity	equity	NOUN
gujaf-424	218	16	240	240	NUM
gujaf-424	218	17	0.2224289	0.2224289	NUM
gujaf-424	218	18	0.3466891	0.3466891	NUM
gujaf-424	218	19	-1.547496	-1.547496	NOUN
gujaf-424	218	20	0.9998046	0.9998046	NUM
gujaf-424	218	21	risky	risky	ADJ
gujaf-424	218	22	240	240	NUM
gujaf-424	218	23	0.192083	0.192083	NUM
gujaf-424	218	24	0.1928792	0.1928792	NUM
gujaf-424	218	25	0.0061494	0.0061494	NUM
gujaf-424	218	26	0.9849505	0.9849505	NUM
gujaf-424	218	27	risk	risk	NOUN
gujaf-424	218	28	-	-	PUNCT
gujaf-424	218	29	free	free	ADJ
gujaf-424	218	30	cr	cr	PROPN
gujaf-424	218	31	nwc	nwc	PROPN
gujaf-424	218	32	240	240	NUM
gujaf-424	218	33	240	240	NUM
gujaf-424	218	34	240	240	NUM
gujaf-424	218	35	0.198572	0.198572	NUM
gujaf-424	218	36	0.1472231	0.1472231	NUM
gujaf-424	218	37	0.151172	0.151172	NUM
gujaf-424	218	38	0.1973418	0.1973418	NUM
gujaf-424	218	39	0.1462019	0.1462019	NUM
gujaf-424	218	40	0.1506707	0.1506707	NUM
gujaf-424	218	41	0.0024964	0.0024964	NUM
gujaf-424	218	42	0.0003297	0.0003297	NUM
gujaf-424	218	43	0.0019542	0.0019542	NUM
gujaf-424	218	44	0.9921215	0.9921215	NUM
gujaf-424	218	45	0.8762581	0.8762581	NUM
gujaf-424	219	1	0.9446709	0.9446709	NUM
gujaf-424	219	2	fin.innov	fin.innov	NOUN
gujaf-424	219	3	240	240	NUM
gujaf-424	219	4	0.0360786	0.0360786	NUM
gujaf-424	219	5	0.0688491	0.0688491	NUM
gujaf-424	219	6	0.0005128	0.0005128	NUM
gujaf-424	219	7	0.6495246	0.6495246	NUM
gujaf-424	219	8	fs	fs	ADP
gujaf-424	219	9	240	240	NUM
gujaf-424	219	10	8.87482	8.87482	NUM
gujaf-424	219	11	0.663402	0.663402	NUM
gujaf-424	219	12	6.702603	6.702603	NUM
gujaf-424	219	13	10.3149	10.3149	NUM
gujaf-424	219	14	source	source	NOUN
gujaf-424	219	15	:	:	PUNCT
gujaf-424	219	16	researcher	researcher	NOUN
gujaf-424	219	17	’s	’s	PART
gujaf-424	219	18	computation	computation	NOUN
gujaf-424	219	19	.	.	PUNCT
gujaf-424	220	1	stata	stata	VERB
gujaf-424	220	2	13	13	NUM
gujaf-424	220	3	version	version	NOUN
gujaf-424	220	4	:	:	PUNCT
gujaf-424	220	5	2025	2025	NUM
gujaf-424	220	6	.	.	PUNCT
gujaf-424	221	1	the	the	DET
gujaf-424	221	2	table	table	NOUN
gujaf-424	221	3	presents	present	VERB
gujaf-424	221	4	the	the	DET
gujaf-424	221	5	summary	summary	NOUN
gujaf-424	221	6	of	of	ADP
gujaf-424	221	7	the	the	DET
gujaf-424	221	8	descriptive	descriptive	ADJ
gujaf-424	221	9	statistics	statistic	NOUN
gujaf-424	221	10	of	of	ADP
gujaf-424	221	11	the	the	DET
gujaf-424	221	12	dependent	dependent	ADJ
gujaf-424	221	13	and	and	CCONJ
gujaf-424	221	14	independent	independent	ADJ
gujaf-424	221	15	variables	variable	NOUN
gujaf-424	221	16	as	as	ADV
gujaf-424	221	17	well	well	ADV
gujaf-424	221	18	as	as	ADP
gujaf-424	221	19	the	the	DET
gujaf-424	221	20	moderating	moderating	NOUN
gujaf-424	221	21	and	and	CCONJ
gujaf-424	221	22	control	control	NOUN
gujaf-424	221	23	variables	variable	NOUN
gujaf-424	221	24	of	of	ADP
gujaf-424	221	25	the	the	DET
gujaf-424	221	26	sample	sample	NOUN
gujaf-424	221	27	study	study	NOUN
gujaf-424	221	28	.	.	PUNCT
gujaf-424	222	1	total	total	ADJ
gujaf-424	222	2	number	number	NOUN
gujaf-424	222	3	of	of	ADP
gujaf-424	222	4	the	the	DET
gujaf-424	222	5	observations	observation	NOUN
gujaf-424	222	6	is	be	AUX
gujaf-424	222	7	240	240	NUM
gujaf-424	222	8	from	from	ADP
gujaf-424	222	9	the	the	DET
gujaf-424	222	10	deposit	deposit	NOUN
gujaf-424	222	11	money	money	NOUN
gujaf-424	222	12	banks	bank	NOUN
gujaf-424	222	13	in	in	ADP
gujaf-424	222	14	nigeria	nigeria	PROPN
gujaf-424	222	15	.	.	PUNCT
gujaf-424	223	1	the	the	DET
gujaf-424	223	2	mean	mean	NOUN
gujaf-424	223	3	of	of	ADP
gujaf-424	223	4	returns	return	NOUN
gujaf-424	223	5	on	on	ADP
gujaf-424	223	6	asset	asset	NOUN
gujaf-424	223	7	(	(	PUNCT
gujaf-424	223	8	roa	roa	PROPN
gujaf-424	223	9	)	)	PUNCT
gujaf-424	223	10	the	the	DET
gujaf-424	223	11	dependent	dependent	ADJ
gujaf-424	223	12	variable	variable	NOUN
gujaf-424	223	13	,	,	PUNCT
gujaf-424	223	14	over	over	ADP
gujaf-424	223	15	the	the	DET
gujaf-424	223	16	period	period	NOUN
gujaf-424	223	17	was	be	AUX
gujaf-424	223	18	11.14	11.14	NUM
gujaf-424	223	19	%	%	NOUN
gujaf-424	223	20	with	with	ADP
gujaf-424	223	21	minimum	minimum	NOUN
gujaf-424	223	22	and	and	CCONJ
gujaf-424	223	23	maximum	maximum	ADJ
gujaf-424	223	24	values	value	NOUN
gujaf-424	223	25	of	of	ADP
gujaf-424	223	26	-1.3369	-1.3369	NOUN
gujaf-424	223	27	and	and	CCONJ
gujaf-424	223	28	0.8373	0.8373	NUM
gujaf-424	223	29	respectively	respectively	ADV
gujaf-424	223	30	.	.	PUNCT
gujaf-424	224	1	this	this	PRON
gujaf-424	224	2	indicates	indicate	VERB
gujaf-424	224	3	that	that	SCONJ
gujaf-424	224	4	banks	bank	NOUN
gujaf-424	224	5	always	always	ADV
gujaf-424	224	6	profitable	profitable	ADJ
gujaf-424	224	7	to	to	PART
gujaf-424	224	8	appreciate	appreciate	VERB
gujaf-424	224	9	the	the	DET
gujaf-424	224	10	investment	investment	NOUN
gujaf-424	224	11	in	in	ADP
gujaf-424	224	12	assets	asset	NOUN
gujaf-424	224	13	by	by	ADP
gujaf-424	224	14	rewarding	reward	VERB
gujaf-424	224	15	the	the	DET
gujaf-424	224	16	holders	holder	NOUN
gujaf-424	224	17	.	.	PUNCT
gujaf-424	225	1	the	the	DET
gujaf-424	225	2	standard	standard	ADJ
gujaf-424	225	3	deviation	deviation	NOUN
gujaf-424	225	4	of	of	ADP
gujaf-424	225	5	0.1842	0.1842	NUM
gujaf-424	225	6	shows	show	VERB
gujaf-424	225	7	how	how	SCONJ
gujaf-424	225	8	far	far	ADV
gujaf-424	225	9	the	the	DET
gujaf-424	225	10	observation	observation	NOUN
gujaf-424	225	11	from	from	ADP
gujaf-424	225	12	mean	mean	NOUN
gujaf-424	225	13	by	by	ADP
gujaf-424	225	14	both	both	DET
gujaf-424	225	15	sides	side	NOUN
gujaf-424	225	16	is	be	AUX
gujaf-424	225	17	18.42	18.42	NUM
gujaf-424	225	18	meaning	meaning	NOUN
gujaf-424	225	19	that	that	SCONJ
gujaf-424	225	20	there	there	PRON
gujaf-424	225	21	is	be	VERB
gujaf-424	225	22	a	a	DET
gujaf-424	225	23	wide	wide	ADJ
gujaf-424	225	24	dispersion	dispersion	NOUN
gujaf-424	225	25	of	of	ADP
gujaf-424	225	26	the	the	DET
gujaf-424	225	27	data	datum	NOUN
gujaf-424	225	28	from	from	ADP
gujaf-424	225	29	the	the	DET
gujaf-424	225	30	mean	mean	NOUN
gujaf-424	225	31	because	because	SCONJ
gujaf-424	225	32	standard	standard	ADJ
gujaf-424	225	33	deviation	deviation	NOUN
gujaf-424	225	34	is	be	AUX
gujaf-424	225	35	higher	high	ADJ
gujaf-424	225	36	than	than	ADP
gujaf-424	225	37	the	the	DET
gujaf-424	225	38	mean	mean	ADJ
gujaf-424	225	39	value	value	NOUN
gujaf-424	225	40	.	.	PUNCT
gujaf-424	226	1	the	the	DET
gujaf-424	226	2	mean	mean	NOUN
gujaf-424	226	3	of	of	ADP
gujaf-424	226	4	total	total	ADJ
gujaf-424	226	5	debt	debt	NOUN
gujaf-424	226	6	to	to	ADP
gujaf-424	226	7	total	total	ADJ
gujaf-424	226	8	assets	asset	NOUN
gujaf-424	226	9	for	for	ADP
gujaf-424	226	10	the	the	DET
gujaf-424	226	11	period	period	NOUN
gujaf-424	226	12	was	be	AUX
gujaf-424	226	13	77.95	77.95	NUM
gujaf-424	226	14	.	.	PUNCT
gujaf-424	227	1	this	this	PRON
gujaf-424	227	2	indicates	indicate	VERB
gujaf-424	227	3	that	that	SCONJ
gujaf-424	227	4	,	,	PUNCT
gujaf-424	227	5	a	a	DET
gujaf-424	227	6	large	large	ADJ
gujaf-424	227	7	number	number	NOUN
gujaf-424	227	8	of	of	ADP
gujaf-424	227	9	banks	bank	NOUN
gujaf-424	227	10	’	'	PUNCT
gujaf-424	227	11	assets	asset	NOUN
gujaf-424	227	12	were	be	AUX
gujaf-424	227	13	financed	finance	VERB
gujaf-424	227	14	with	with	ADP
gujaf-424	227	15	debt	debt	NOUN
gujaf-424	227	16	.	.	PUNCT
gujaf-424	228	1	this	this	PRON
gujaf-424	228	2	was	be	AUX
gujaf-424	228	3	further	far	ADV
gujaf-424	228	4	demonstrated	demonstrate	VERB
gujaf-424	228	5	in	in	ADP
gujaf-424	228	6	the	the	DET
gujaf-424	228	7	table	table	NOUN
gujaf-424	228	8	where	where	SCONJ
gujaf-424	228	9	the	the	DET
gujaf-424	228	10	minimum	minimum	ADJ
gujaf-424	228	11	and	and	CCONJ
gujaf-424	228	12	maximum	maximum	ADJ
gujaf-424	228	13	values	value	NOUN
gujaf-424	228	14	show	show	VERB
gujaf-424	228	15	0.0012	0.0012	NUM
gujaf-424	228	16	and	and	CCONJ
gujaf-424	228	17	2.5475	2.5475	NUM
gujaf-424	228	18	values	value	NOUN
gujaf-424	228	19	respectively	respectively	ADV
gujaf-424	228	20	.	.	PUNCT
gujaf-424	229	1	total	total	ADJ
gujaf-424	229	2	debts	debt	NOUN
gujaf-424	229	3	standard	standard	ADJ
gujaf-424	229	4	deviation	deviation	NOUN
gujaf-424	229	5	was	be	AUX
gujaf-424	229	6	0.3525	0.3525	NUM
gujaf-424	229	7	value	value	NOUN
gujaf-424	229	8	that	that	PRON
gujaf-424	229	9	shows	show	VERB
gujaf-424	229	10	how	how	SCONJ
gujaf-424	229	11	far	far	ADV
gujaf-424	229	12	the	the	DET
gujaf-424	229	13	observation	observation	NOUN
gujaf-424	229	14	from	from	ADP
gujaf-424	229	15	mean	mean	PROPN
gujaf-424	229	16	respectively	respectively	ADV
gujaf-424	229	17	.	.	PUNCT
gujaf-424	230	1	this	this	DET
gujaf-424	230	2	result	result	NOUN
gujaf-424	230	3	shows	show	VERB
gujaf-424	230	4	that	that	SCONJ
gujaf-424	230	5	,	,	PUNCT
gujaf-424	230	6	firms	firm	NOUN
gujaf-424	230	7	prefer	prefer	VERB
gujaf-424	230	8	borrowing	borrow	VERB
gujaf-424	230	9	to	to	PART
gujaf-424	230	10	finance	finance	VERB
gujaf-424	230	11	their	their	PRON
gujaf-424	230	12	businesses	business	NOUN
gujaf-424	230	13	.	.	PUNCT
gujaf-424	231	1	the	the	DET
gujaf-424	231	2	findings	finding	NOUN
gujaf-424	231	3	are	be	AUX
gujaf-424	231	4	in	in	ADP
gujaf-424	231	5	line	line	NOUN
gujaf-424	231	6	with	with	ADP
gujaf-424	231	7	that	that	PRON
gujaf-424	231	8	of	of	ADP
gujaf-424	231	9	bui	bui	PROPN
gujaf-424	231	10	,	,	PUNCT
gujaf-424	231	11	nguyen	nguyen	NOUN
gujaf-424	231	12	,	,	PUNCT
gujaf-424	231	13	and	and	CCONJ
gujaf-424	231	14	pham	pham	PROPN
gujaf-424	231	15	.	.	PUNCT
gujaf-424	232	1	(	(	PUNCT
gujaf-424	232	2	2023	2023	NUM
gujaf-424	232	3	)	)	PUNCT
gujaf-424	232	4	whose	whose	DET
gujaf-424	232	5	study	study	NOUN
gujaf-424	232	6	’s	’s	PART
gujaf-424	232	7	findings	finding	NOUN
gujaf-424	232	8	concluded	conclude	VERB
gujaf-424	232	9	that	that	SCONJ
gujaf-424	232	10	,	,	PUNCT
gujaf-424	232	11	firms	firm	NOUN
gujaf-424	232	12	use	use	VERB
gujaf-424	232	13	total	total	ADJ
gujaf-424	232	14	debt	debt	NOUN
gujaf-424	232	15	to	to	PART
gujaf-424	232	16	finance	finance	VERB
gujaf-424	232	17	their	their	PRON
gujaf-424	232	18	businesses	business	NOUN
gujaf-424	232	19	.	.	PUNCT
gujaf-424	233	1	however	however	ADV
gujaf-424	233	2	,	,	PUNCT
gujaf-424	233	3	the	the	DET
gujaf-424	233	4	findings	finding	NOUN
gujaf-424	233	5	contradict	contradict	VERB
gujaf-424	233	6	that	that	PRON
gujaf-424	233	7	of	of	ADP
gujaf-424	233	8	asante	asante	PROPN
gujaf-424	233	9	,	,	PUNCT
gujaf-424	233	10	winful	winful	ADJ
gujaf-424	233	11	,	,	PUNCT
gujaf-424	233	12	sharifzadeh	sharifzadeh	NOUN
gujaf-424	233	13	and	and	CCONJ
gujaf-424	233	14	neubert	neubert	NOUN
gujaf-424	233	15	(	(	PUNCT
gujaf-424	233	16	2022	2022	NUM
gujaf-424	233	17	)	)	PUNCT
gujaf-424	233	18	who	who	PRON
gujaf-424	233	19	concluded	conclude	VERB
gujaf-424	233	20	that	that	SCONJ
gujaf-424	233	21	firms	firm	NOUN
gujaf-424	233	22	at	at	ADP
gujaf-424	233	23	nairobi	nairobi	PROPN
gujaf-424	233	24	securities	securities	PROPN
gujaf-424	233	25	exchange	exchange	PROPN
gujaf-424	233	26	(	(	PUNCT
gujaf-424	233	27	nse	nse	NOUN
gujaf-424	233	28	)	)	PUNCT
gujaf-424	233	29	use	use	VERB
gujaf-424	233	30	total	total	ADJ
gujaf-424	233	31	debt	debt	NOUN
gujaf-424	233	32	to	to	PART
gujaf-424	233	33	finance	finance	VERB
gujaf-424	233	34	their	their	PRON
gujaf-424	233	35	businesses	business	NOUN
gujaf-424	233	36	.	.	PUNCT
gujaf-424	234	1	total	total	ADJ
gujaf-424	234	2	equity	equity	NOUN
gujaf-424	234	3	to	to	ADP
gujaf-424	234	4	total	total	ADJ
gujaf-424	234	5	assets	asset	NOUN
gujaf-424	234	6	showed	show	VERB
gujaf-424	234	7	mean	mean	NOUN
gujaf-424	234	8	of	of	ADP
gujaf-424	234	9	0.2224	0.2224	NUM
gujaf-424	234	10	over	over	ADP
gujaf-424	234	11	the	the	DET
gujaf-424	234	12	period	period	NOUN
gujaf-424	234	13	,	,	PUNCT
gujaf-424	234	14	minimum	minimum	ADJ
gujaf-424	234	15	and	and	CCONJ
gujaf-424	234	16	maximum	maximum	ADJ
gujaf-424	234	17	values	value	NOUN
gujaf-424	234	18	of	of	ADP
gujaf-424	234	19	-1.5475	-1.5475	NOUN
gujaf-424	234	20	and	and	CCONJ
gujaf-424	234	21	0.9998	0.9998	NUM
gujaf-424	234	22	and	and	CCONJ
gujaf-424	234	23	standard	standard	ADJ
gujaf-424	234	24	deviation	deviation	NOUN
gujaf-424	234	25	of	of	ADP
gujaf-424	234	26	0.3467	0.3467	NUM
gujaf-424	234	27	respectively	respectively	ADV
gujaf-424	234	28	.	.	PUNCT
gujaf-424	235	1	this	this	PRON
gujaf-424	235	2	implies	imply	VERB
gujaf-424	235	3	that	that	SCONJ
gujaf-424	235	4	,	,	PUNCT
gujaf-424	235	5	majority	majority	NOUN
gujaf-424	235	6	of	of	ADP
gujaf-424	235	7	firms	firm	NOUN
gujaf-424	235	8	generate	generate	VERB
gujaf-424	235	9	funds	fund	NOUN
gujaf-424	235	10	through	through	ADP
gujaf-424	235	11	the	the	DET
gujaf-424	235	12	raise	raise	NOUN
gujaf-424	235	13	of	of	ADP
gujaf-424	235	14	shares	share	NOUN
gujaf-424	235	15	to	to	PART
gujaf-424	235	16	finance	finance	VERB
gujaf-424	235	17	the	the	DET
gujaf-424	235	18	business	business	NOUN
gujaf-424	235	19	with	with	ADP
gujaf-424	235	20	the	the	DET
gujaf-424	235	21	equity	equity	NOUN
gujaf-424	235	22	.	.	PUNCT
gujaf-424	236	1	risky	risky	ADJ
gujaf-424	236	2	and	and	CCONJ
gujaf-424	236	3	risk	risk	NOUN
gujaf-424	236	4	-	-	PUNCT
gujaf-424	236	5	free	free	ADJ
gujaf-424	236	6	investments	investment	NOUN
gujaf-424	236	7	showed	show	VERB
gujaf-424	236	8	a	a	DET
gujaf-424	236	9	mean	mean	NOUN
gujaf-424	236	10	of	of	ADP
gujaf-424	236	11	0.1921	0.1921	NUM
gujaf-424	236	12	and	and	CCONJ
gujaf-424	236	13	0.1986	0.1986	NUM
gujaf-424	236	14	values	value	NOUN
gujaf-424	236	15	respectively	respectively	ADV
gujaf-424	236	16	,	,	PUNCT
gujaf-424	236	17	minimum	minimum	ADJ
gujaf-424	236	18	and	and	CCONJ
gujaf-424	236	19	maximum	maximum	ADJ
gujaf-424	236	20	values	value	NOUN
gujaf-424	236	21	of	of	ADP
gujaf-424	236	22	0.0061	0.0061	NUM
gujaf-424	236	23	,	,	PUNCT
gujaf-424	236	24	0.0025	0.0025	NUM
gujaf-424	236	25	and	and	CCONJ
gujaf-424	236	26	0.9850	0.9850	NUM
gujaf-424	236	27	,	,	PUNCT
gujaf-424	236	28	0.9921	0.9921	NUM
gujaf-424	236	29	and	and	CCONJ
gujaf-424	236	30	standard	standard	ADJ
gujaf-424	236	31	deviation	deviation	NOUN
gujaf-424	236	32	of	of	ADP
gujaf-424	236	33	0.1929	0.1929	NUM
gujaf-424	236	34	and	and	CCONJ
gujaf-424	236	35	0.1973	0.1973	NUM
gujaf-424	236	36	values	value	NOUN
gujaf-424	236	37	respectively	respectively	ADV
gujaf-424	236	38	.	.	PUNCT
gujaf-424	237	1	this	this	DET
gujaf-424	237	2	result	result	NOUN
gujaf-424	237	3	implies	imply	VERB
gujaf-424	237	4	that	that	SCONJ
gujaf-424	237	5	,	,	PUNCT
gujaf-424	237	6	most	most	ADJ
gujaf-424	237	7	firms	firm	NOUN
gujaf-424	237	8	were	be	AUX
gujaf-424	237	9	making	make	VERB
gujaf-424	237	10	use	use	NOUN
gujaf-424	237	11	of	of	ADP
gujaf-424	237	12	the	the	DET
gujaf-424	237	13	risk	risk	NOUN
gujaf-424	237	14	-	-	PUNCT
gujaf-424	237	15	free	free	ADJ
gujaf-424	237	16	when	when	SCONJ
gujaf-424	237	17	investing	invest	VERB
gujaf-424	237	18	to	to	PART
gujaf-424	237	19	finance	finance	VERB
gujaf-424	237	20	their	their	PRON
gujaf-424	237	21	businesses	business	NOUN
gujaf-424	237	22	above	above	ADP
gujaf-424	237	23	mean	mean	VERB
gujaf-424	237	24	usage	usage	NOUN
gujaf-424	237	25	.	.	PUNCT
gujaf-424	238	1	gusau	gusau	ADJ
gujaf-424	238	2	journal	journal	PROPN
gujaf-424	238	3	of	of	ADP
gujaf-424	238	4	accounting	accounting	NOUN
gujaf-424	238	5	and	and	CCONJ
gujaf-424	238	6	finance	finance	NOUN
gujaf-424	238	7	,	,	PUNCT
gujaf-424	238	8	vol.6	vol.6	PROPN
gujaf-424	238	9	,	,	PUNCT
gujaf-424	238	10	issue	issue	NOUN
gujaf-424	238	11	2	2	NUM
gujaf-424	238	12	,	,	PUNCT
gujaf-424	238	13	april	april	PROPN
gujaf-424	238	14	,	,	PUNCT
gujaf-424	238	15	2025	2025	NUM
gujaf-424	238	16	196	196	NUM
gujaf-424	238	17	current	current	ADJ
gujaf-424	238	18	ratio	ratio	NOUN
gujaf-424	238	19	and	and	CCONJ
gujaf-424	238	20	networking	network	VERB
gujaf-424	238	21	capital	capital	NOUN
gujaf-424	238	22	form	form	NOUN
gujaf-424	238	23	of	of	ADP
gujaf-424	238	24	liquidity	liquidity	NOUN
gujaf-424	238	25	showed	show	VERB
gujaf-424	238	26	a	a	DET
gujaf-424	238	27	mean	mean	NOUN
gujaf-424	238	28	of	of	ADP
gujaf-424	238	29	0.1472	0.1472	NUM
gujaf-424	238	30	and	and	CCONJ
gujaf-424	238	31	0.1511	0.1511	NUM
gujaf-424	238	32	values	value	NOUN
gujaf-424	238	33	respectively	respectively	ADV
gujaf-424	238	34	,	,	PUNCT
gujaf-424	238	35	minimum	minimum	ADJ
gujaf-424	238	36	and	and	CCONJ
gujaf-424	238	37	maximum	maximum	ADJ
gujaf-424	238	38	values	value	NOUN
gujaf-424	238	39	of	of	ADP
gujaf-424	238	40	0.0003	0.0003	NUM
gujaf-424	238	41	,	,	PUNCT
gujaf-424	238	42	0.0020	0.0020	NUM
gujaf-424	238	43	and	and	CCONJ
gujaf-424	238	44	0.8763	0.8763	NUM
gujaf-424	238	45	,	,	PUNCT
gujaf-424	238	46	0.9447	0.9447	NUM
gujaf-424	238	47	respectively	respectively	ADV
gujaf-424	238	48	and	and	CCONJ
gujaf-424	238	49	standard	standard	ADJ
gujaf-424	238	50	deviation	deviation	NOUN
gujaf-424	238	51	of	of	ADP
gujaf-424	238	52	0.1462	0.1462	NUM
gujaf-424	238	53	and	and	CCONJ
gujaf-424	238	54	0.1507	0.1507	NUM
gujaf-424	238	55	values	value	NOUN
gujaf-424	238	56	respectively	respectively	ADV
gujaf-424	238	57	.	.	PUNCT
gujaf-424	239	1	this	this	DET
gujaf-424	239	2	result	result	NOUN
gujaf-424	239	3	implies	imply	VERB
gujaf-424	239	4	that	that	SCONJ
gujaf-424	239	5	,	,	PUNCT
gujaf-424	239	6	most	most	ADJ
gujaf-424	239	7	firms	firm	NOUN
gujaf-424	239	8	were	be	AUX
gujaf-424	239	9	keeping	keep	VERB
gujaf-424	239	10	adequate	adequate	ADJ
gujaf-424	239	11	liquidity	liquidity	NOUN
gujaf-424	239	12	to	to	PART
gujaf-424	239	13	meet	meet	VERB
gujaf-424	239	14	their	their	PRON
gujaf-424	239	15	needs	need	NOUN
gujaf-424	239	16	when	when	SCONJ
gujaf-424	239	17	taking	take	VERB
gujaf-424	239	18	decisions	decision	NOUN
gujaf-424	239	19	to	to	PART
gujaf-424	239	20	finance	finance	VERB
gujaf-424	239	21	their	their	PRON
gujaf-424	239	22	businesses	business	NOUN
gujaf-424	239	23	above	above	ADP
gujaf-424	239	24	mean	mean	VERB
gujaf-424	239	25	usage	usage	NOUN
gujaf-424	239	26	.	.	PUNCT
gujaf-424	240	1	the	the	DET
gujaf-424	240	2	mean	mean	NOUN
gujaf-424	240	3	of	of	ADP
gujaf-424	240	4	financial	financial	ADJ
gujaf-424	240	5	innovation	innovation	NOUN
gujaf-424	240	6	,	,	PUNCT
gujaf-424	240	7	a	a	DET
gujaf-424	240	8	moderating	moderate	VERB
gujaf-424	240	9	variable	variable	NOUN
gujaf-424	240	10	was	be	AUX
gujaf-424	240	11	0.0361	0.0361	NUM
gujaf-424	240	12	,	,	PUNCT
gujaf-424	240	13	minimum	minimum	ADJ
gujaf-424	240	14	and	and	CCONJ
gujaf-424	240	15	maximum	maximum	ADJ
gujaf-424	240	16	values	value	NOUN
gujaf-424	240	17	of	of	ADP
gujaf-424	240	18	0.0005	0.0005	NUM
gujaf-424	240	19	and	and	CCONJ
gujaf-424	240	20	0.6495	0.6495	NUM
gujaf-424	240	21	while	while	SCONJ
gujaf-424	240	22	the	the	DET
gujaf-424	240	23	standard	standard	ADJ
gujaf-424	240	24	deviation	deviation	NOUN
gujaf-424	240	25	was	be	AUX
gujaf-424	240	26	0.0689	0.0689	NUM
gujaf-424	240	27	shows	show	VERB
gujaf-424	240	28	how	how	SCONJ
gujaf-424	240	29	effective	effective	ADJ
gujaf-424	240	30	the	the	DET
gujaf-424	240	31	moderator	moderator	NOUN
gujaf-424	240	32	to	to	ADP
gujaf-424	240	33	the	the	DET
gujaf-424	240	34	study	study	NOUN
gujaf-424	240	35	.	.	PUNCT
gujaf-424	241	1	the	the	DET
gujaf-424	241	2	findings	finding	NOUN
gujaf-424	241	3	are	be	AUX
gujaf-424	241	4	in	in	ADP
gujaf-424	241	5	line	line	NOUN
gujaf-424	241	6	with	with	ADP
gujaf-424	241	7	that	that	PRON
gujaf-424	241	8	of	of	ADP
gujaf-424	241	9	gbanador	gbanador	NOUN
gujaf-424	241	10	,	,	PUNCT
gujaf-424	241	11	makwe	makwe	NOUN
gujaf-424	241	12	,	,	PUNCT
gujaf-424	241	13	and	and	CCONJ
gujaf-424	241	14	olushola	olushola	INTJ
gujaf-424	241	15	,	,	PUNCT
gujaf-424	241	16	(	(	PUNCT
gujaf-424	241	17	2022	2022	NUM
gujaf-424	241	18	)	)	PUNCT
gujaf-424	241	19	whose	whose	DET
gujaf-424	241	20	study	study	NOUN
gujaf-424	241	21	’s	’s	PART
gujaf-424	241	22	findings	finding	NOUN
gujaf-424	241	23	concluded	conclude	VERB
gujaf-424	241	24	that	that	SCONJ
gujaf-424	241	25	,	,	PUNCT
gujaf-424	241	26	financial	financial	ADJ
gujaf-424	241	27	innovation	innovation	NOUN
gujaf-424	241	28	best	well	ADV
gujaf-424	241	29	fit	fit	ADJ
gujaf-424	241	30	in	in	ADP
gujaf-424	241	31	financing	financing	NOUN
gujaf-424	241	32	decision	decision	NOUN
gujaf-424	241	33	process	process	NOUN
gujaf-424	241	34	.	.	PUNCT
gujaf-424	242	1	conclusively	conclusively	ADV
gujaf-424	242	2	,	,	PUNCT
gujaf-424	242	3	firm	firm	ADJ
gujaf-424	242	4	size	size	NOUN
gujaf-424	242	5	which	which	PRON
gujaf-424	242	6	is	be	AUX
gujaf-424	242	7	a	a	DET
gujaf-424	242	8	control	control	NOUN
gujaf-424	242	9	variable	variable	NOUN
gujaf-424	242	10	showed	show	VERB
gujaf-424	242	11	a	a	DET
gujaf-424	242	12	mean	mean	NOUN
gujaf-424	242	13	of	of	ADP
gujaf-424	242	14	8.8749	8.8749	NUM
gujaf-424	242	15	,	,	PUNCT
gujaf-424	242	16	minimum	minimum	ADJ
gujaf-424	242	17	and	and	CCONJ
gujaf-424	242	18	maximum	maximum	ADJ
gujaf-424	242	19	values	value	NOUN
gujaf-424	242	20	of	of	ADP
gujaf-424	242	21	6.7026	6.7026	NUM
gujaf-424	242	22	and	and	CCONJ
gujaf-424	242	23	10.3149	10.3149	NUM
gujaf-424	242	24	while	while	SCONJ
gujaf-424	242	25	the	the	DET
gujaf-424	242	26	standard	standard	ADJ
gujaf-424	242	27	deviation	deviation	NOUN
gujaf-424	242	28	was	be	AUX
gujaf-424	242	29	0.6634	0.6634	NUM
gujaf-424	242	30	that	that	PRON
gujaf-424	242	31	shows	show	VERB
gujaf-424	242	32	how	how	SCONJ
gujaf-424	242	33	far	far	ADV
gujaf-424	242	34	the	the	DET
gujaf-424	242	35	observation	observation	NOUN
gujaf-424	242	36	from	from	ADP
gujaf-424	242	37	mean	mean	ADJ
gujaf-424	242	38	.	.	PUNCT
gujaf-424	243	1	this	this	PRON
gujaf-424	243	2	implies	imply	VERB
gujaf-424	243	3	that	that	SCONJ
gujaf-424	243	4	,	,	PUNCT
gujaf-424	243	5	firm	firm	ADJ
gujaf-424	243	6	size	size	NOUN
gujaf-424	243	7	is	be	AUX
gujaf-424	243	8	profitable	profitable	ADJ
gujaf-424	243	9	to	to	ADP
gujaf-424	243	10	the	the	DET
gujaf-424	243	11	firms	firm	NOUN
gujaf-424	243	12	.	.	PUNCT
gujaf-424	244	1	panel	panel	NOUN
gujaf-424	244	2	effect	effect	NOUN
gujaf-424	244	3	test	test	NOUN
gujaf-424	244	4	this	this	DET
gujaf-424	244	5	test	test	NOUN
gujaf-424	244	6	was	be	AUX
gujaf-424	244	7	conducted	conduct	VERB
gujaf-424	244	8	to	to	PART
gujaf-424	244	9	further	far	ADV
gujaf-424	244	10	test	test	VERB
gujaf-424	244	11	the	the	DET
gujaf-424	244	12	suitability	suitability	NOUN
gujaf-424	244	13	of	of	ADP
gujaf-424	244	14	the	the	DET
gujaf-424	244	15	random	random	ADJ
gujaf-424	244	16	effect	effect	NOUN
gujaf-424	244	17	model	model	NOUN
gujaf-424	244	18	selected	select	VERB
gujaf-424	244	19	to	to	PART
gujaf-424	244	20	confirm	confirm	VERB
gujaf-424	244	21	between	between	ADP
gujaf-424	244	22	it	it	PRON
gujaf-424	244	23	and	and	CCONJ
gujaf-424	244	24	ordinary	ordinary	ADJ
gujaf-424	244	25	least	least	ADJ
gujaf-424	244	26	square	square	ADJ
gujaf-424	244	27	to	to	PART
gujaf-424	244	28	ascertain	ascertain	VERB
gujaf-424	244	29	the	the	DET
gujaf-424	244	30	best	good	ADJ
gujaf-424	244	31	fit	fit	ADJ
gujaf-424	244	32	model	model	NOUN
gujaf-424	244	33	for	for	ADP
gujaf-424	244	34	the	the	DET
gujaf-424	244	35	study	study	NOUN
gujaf-424	244	36	.	.	PUNCT
gujaf-424	245	1	panel	panel	NOUN
gujaf-424	245	2	effect	effect	NOUN
gujaf-424	245	3	test	test	NOUN
gujaf-424	245	4	of	of	ADP
gujaf-424	245	5	5	5	NUM
gujaf-424	245	6	%	%	NOUN
gujaf-424	245	7	significance	significance	NOUN
gujaf-424	245	8	level	level	NOUN
gujaf-424	245	9	was	be	AUX
gujaf-424	245	10	conducted	conduct	VERB
gujaf-424	245	11	to	to	PART
gujaf-424	245	12	determine	determine	VERB
gujaf-424	245	13	the	the	DET
gujaf-424	245	14	selection	selection	NOUN
gujaf-424	245	15	of	of	ADP
gujaf-424	245	16	random	random	ADJ
gujaf-424	245	17	effect	effect	NOUN
gujaf-424	245	18	to	to	PART
gujaf-424	245	19	analyse	analyse	VERB
gujaf-424	245	20	the	the	DET
gujaf-424	245	21	hypotheses	hypothesis	NOUN
gujaf-424	245	22	if	if	SCONJ
gujaf-424	245	23	the	the	DET
gujaf-424	245	24	p	p	NOUN
gujaf-424	245	25	-	-	PUNCT
gujaf-424	245	26	value	value	NOUN
gujaf-424	245	27	is	be	AUX
gujaf-424	245	28	significance	significance	NOUN
gujaf-424	245	29	or	or	CCONJ
gujaf-424	245	30	selection	selection	NOUN
gujaf-424	245	31	of	of	ADP
gujaf-424	245	32	ordinary	ordinary	ADJ
gujaf-424	245	33	least	least	ADJ
gujaf-424	245	34	square	square	ADJ
gujaf-424	245	35	if	if	SCONJ
gujaf-424	245	36	the	the	DET
gujaf-424	245	37	p	p	NOUN
gujaf-424	245	38	-	-	PUNCT
gujaf-424	245	39	value	value	NOUN
gujaf-424	245	40	is	be	AUX
gujaf-424	245	41	not	not	PART
gujaf-424	245	42	significance	significance	NOUN
gujaf-424	245	43	at	at	ADP
gujaf-424	245	44	5	5	NUM
gujaf-424	245	45	%	%	NOUN
gujaf-424	245	46	significance	significance	NOUN
gujaf-424	245	47	level	level	NOUN
gujaf-424	245	48	.	.	PUNCT
gujaf-424	246	1	estimatedresults	estimatedresult	NOUN
gujaf-424	246	2	:	:	PUNCT
gujaf-424	246	3	var	var	NOUN
gujaf-424	246	4	sd	sd	SYM
gujaf-424	246	5	=	=	NOUN
gujaf-424	246	6	sqrt(var	sqrt(var	NOUN
gujaf-424	246	7	)	)	PUNCT
gujaf-424	246	8	roa	roa	NOUN
gujaf-424	246	9	0.0339291	0.0339291	NUM
gujaf-424	246	10	0.1841986	0.1841986	NUM
gujaf-424	246	11	e	e	ADP
gujaf-424	246	12	0.0174358	0.0174358	NUM
gujaf-424	246	13	0.1320446	0.1320446	NUM
gujaf-424	246	14	u	u	NOUN
gujaf-424	246	15	0.0058339	0.0058339	NUM
gujaf-424	246	16	0.0763802	0.0763802	NUM
gujaf-424	246	17	source	source	NOUN
gujaf-424	246	18	:	:	PUNCT
gujaf-424	246	19	researcher	researcher	NOUN
gujaf-424	246	20	’s	’s	PART
gujaf-424	246	21	computation	computation	NOUN
gujaf-424	246	22	.	.	PUNCT
gujaf-424	247	1	stata	stata	VERB
gujaf-424	247	2	13	13	NUM
gujaf-424	247	3	version	version	NOUN
gujaf-424	247	4	:	:	PUNCT
gujaf-424	247	5	2025	2025	NUM
gujaf-424	247	6	.	.	PUNCT
gujaf-424	248	1	test	test	NOUN
gujaf-424	248	2	:	:	PUNCT
gujaf-424	249	1	var(u	var(u	X
gujaf-424	249	2	)	)	PUNCT
gujaf-424	249	3	=	=	SYM
gujaf-424	249	4	0	0	NUM
gujaf-424	250	1	chibar2	chibar2	NOUN
gujaf-424	250	2	(	(	PUNCT
gujaf-424	250	3	01	01	NUM
gujaf-424	250	4	)	)	PUNCT
gujaf-424	250	5	=	=	SYM
gujaf-424	250	6	62.11	62.11	NUM
gujaf-424	250	7	prob	prob	NOUN
gujaf-424	250	8	>	>	PUNCT
gujaf-424	250	9	chibar2	chibar2	X
gujaf-424	251	1	=	=	SYM
gujaf-424	251	2	0.0000	0.0000	NUM
gujaf-424	251	3	as	as	SCONJ
gujaf-424	251	4	shown	show	VERB
gujaf-424	251	5	in	in	ADP
gujaf-424	251	6	the	the	DET
gujaf-424	251	7	table	table	NOUN
gujaf-424	251	8	,	,	PUNCT
gujaf-424	251	9	p	p	NOUN
gujaf-424	251	10	-	-	PUNCT
gujaf-424	251	11	value	value	NOUN
gujaf-424	251	12	of	of	ADP
gujaf-424	251	13	0.0000	0.0000	NUM
gujaf-424	251	14	is	be	AUX
gujaf-424	251	15	lesser	less	ADJ
gujaf-424	251	16	than	than	ADP
gujaf-424	251	17	the	the	DET
gujaf-424	251	18	5	5	NUM
gujaf-424	251	19	%	%	NOUN
gujaf-424	251	20	significant	significant	ADJ
gujaf-424	251	21	level	level	NOUN
gujaf-424	251	22	implied	imply	VERB
gujaf-424	251	23	that	that	SCONJ
gujaf-424	251	24	,	,	PUNCT
gujaf-424	251	25	the	the	DET
gujaf-424	251	26	result	result	NOUN
gujaf-424	251	27	of	of	ADP
gujaf-424	251	28	panel	panel	NOUN
gujaf-424	251	29	effect	effect	NOUN
gujaf-424	251	30	test	test	NOUN
gujaf-424	251	31	is	be	AUX
gujaf-424	251	32	significance	significance	NOUN
gujaf-424	251	33	and	and	CCONJ
gujaf-424	251	34	hence	hence	ADV
gujaf-424	251	35	,	,	PUNCT
gujaf-424	251	36	random	random	ADJ
gujaf-424	251	37	effect	effect	NOUN
gujaf-424	251	38	model	model	NOUN
gujaf-424	251	39	is	be	AUX
gujaf-424	251	40	preferred	prefer	VERB
gujaf-424	251	41	to	to	PART
gujaf-424	251	42	analyses	analyse	VERB
gujaf-424	251	43	the	the	DET
gujaf-424	251	44	study	study	NOUN
gujaf-424	251	45	hypotheses	hypothesis	NOUN
gujaf-424	251	46	.	.	PUNCT
gujaf-424	252	1	random	random	ADJ
gujaf-424	252	2	effect	effect	NOUN
gujaf-424	252	3	regression	regression	NOUN
gujaf-424	252	4	results	result	NOUN
gujaf-424	252	5	of	of	ADP
gujaf-424	252	6	roa	roa	NOUN
gujaf-424	252	7	as	as	ADP
gujaf-424	252	8	dependent	dependent	ADJ
gujaf-424	252	9	variable	variable	NOUN
gujaf-424	252	10	without	without	ADP
gujaf-424	252	11	moderator	moderator	PROPN
gujaf-424	252	12	roa	roa	PROPN
gujaf-424	252	13	coef	coef	PROPN
gujaf-424	252	14	.	.	PUNCT
gujaf-424	253	1	std	std	NOUN
gujaf-424	253	2	.	.	PUNCT
gujaf-424	254	1	err	err	NOUN
gujaf-424	254	2	.	.	PUNCT
gujaf-424	255	1	z	z	PROPN
gujaf-424	255	2	p>/z/	p>/z/	PROPN
gujaf-424	256	1	[	[	X
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gujaf-424	256	3	%	%	NOUN
gujaf-424	256	4	conf	conf	NOUN
gujaf-424	256	5	.	.	PUNCT
gujaf-424	256	6	interval	interval	NOUN
gujaf-424	256	7	]	]	PUNCT
gujaf-424	256	8	debts	debts	PROPN
gujaf-424	256	9	.2699038	.2699038	PROPN
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gujaf-424	257	2	equity	equity	NOUN
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gujaf-424	257	12	accounting	accounting	NOUN
gujaf-424	257	13	and	and	CCONJ
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gujaf-424	257	15	,	,	PUNCT
gujaf-424	257	16	vol.6	vol.6	PROPN
gujaf-424	257	17	,	,	PUNCT
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gujaf-424	257	19	2	2	NUM
gujaf-424	257	20	,	,	PUNCT
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gujaf-424	257	22	,	,	PUNCT
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gujaf-424	257	24	197	197	NUM
gujaf-424	257	25	risky	risky	ADJ
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gujaf-424	257	30	-.2002023	-.2002023	PUNCT
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gujaf-424	257	32	risk	risk	NOUN
gujaf-424	257	33	-	-	PUNCT
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gujaf-424	259	1	-2.80	-2.80	NUM
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gujaf-424	259	18	-.014423	-.014423	PUNCT
gujaf-424	259	19	.0955929	.0955929	VERB
gujaf-424	260	1	_	_	PUNCT
gujaf-424	260	2	cons	con	NOUN
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gujaf-424	260	4	.2917238	.2917238	ADJ
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gujaf-424	260	8	.0977478	.0977478	PROPN
gujaf-424	260	9	source	source	NOUN
gujaf-424	260	10	:	:	PUNCT
gujaf-424	260	11	researcher	researcher	NOUN
gujaf-424	260	12	’s	’s	PART
gujaf-424	260	13	computation	computation	NOUN
gujaf-424	260	14	.	.	PUNCT
gujaf-424	261	1	stata	stata	VERB
gujaf-424	261	2	13	13	NUM
gujaf-424	261	3	version	version	NOUN
gujaf-424	261	4	:	:	PUNCT
gujaf-424	261	5	2025	2025	NUM
gujaf-424	261	6	.	.	PUNCT
gujaf-424	262	1	the	the	DET
gujaf-424	262	2	table	table	NOUN
gujaf-424	262	3	showed	show	VERB
gujaf-424	262	4	regression	regression	NOUN
gujaf-424	262	5	results	result	NOUN
gujaf-424	262	6	of	of	ADP
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gujaf-424	262	8	effect	effect	NOUN
gujaf-424	262	9	without	without	ADP
gujaf-424	262	10	moderator	moderator	NOUN
gujaf-424	262	11	.	.	PUNCT
gujaf-424	263	1	results	result	NOUN
gujaf-424	263	2	of	of	ADP
gujaf-424	263	3	all	all	DET
gujaf-424	263	4	the	the	DET
gujaf-424	263	5	independent	independent	ADJ
gujaf-424	263	6	variables	variable	NOUN
gujaf-424	263	7	such	such	ADJ
gujaf-424	263	8	as	as	ADP
gujaf-424	263	9	debts	debt	NOUN
gujaf-424	263	10	,	,	PUNCT
gujaf-424	263	11	equity	equity	NOUN
gujaf-424	263	12	,	,	PUNCT
gujaf-424	263	13	risky	risky	ADJ
gujaf-424	263	14	,	,	PUNCT
gujaf-424	263	15	risk	risk	NOUN
gujaf-424	263	16	-	-	PUNCT
gujaf-424	263	17	free	free	ADJ
gujaf-424	263	18	,	,	PUNCT
gujaf-424	263	19	current	current	ADJ
gujaf-424	263	20	ratio	ratio	NOUN
gujaf-424	263	21	and	and	CCONJ
gujaf-424	263	22	networking	network	VERB
gujaf-424	263	23	capital	capital	NOUN
gujaf-424	263	24	were	be	AUX
gujaf-424	263	25	insignificant	insignificant	ADJ
gujaf-424	263	26	on	on	ADP
gujaf-424	263	27	return	return	NOUN
gujaf-424	263	28	on	on	ADP
gujaf-424	263	29	assets	asset	NOUN
gujaf-424	263	30	except	except	SCONJ
gujaf-424	263	31	the	the	DET
gujaf-424	263	32	risk	risk	NOUN
gujaf-424	263	33	-	-	PUNCT
gujaf-424	263	34	free	free	ADJ
gujaf-424	263	35	variable	variable	NOUN
gujaf-424	263	36	that	that	PRON
gujaf-424	263	37	has	have	VERB
gujaf-424	263	38	a	a	DET
gujaf-424	263	39	negative	negative	ADJ
gujaf-424	263	40	but	but	CCONJ
gujaf-424	263	41	significant	significant	ADJ
gujaf-424	263	42	p	p	NOUN
gujaf-424	263	43	-	-	PUNCT
gujaf-424	263	44	value	value	NOUN
gujaf-424	263	45	at	at	ADP
gujaf-424	263	46	0.005	0.005	NUM
gujaf-424	263	47	effects	effect	NOUN
gujaf-424	263	48	on	on	ADP
gujaf-424	263	49	return	return	NOUN
gujaf-424	263	50	on	on	ADP
gujaf-424	263	51	assets	asset	NOUN
gujaf-424	263	52	.	.	PUNCT
gujaf-424	264	1	furthermore	furthermore	ADV
gujaf-424	264	2	,	,	PUNCT
gujaf-424	264	3	the	the	DET
gujaf-424	264	4	overall	overall	ADJ
gujaf-424	264	5	r2	r2	NOUN
gujaf-424	264	6	which	which	PRON
gujaf-424	264	7	is	be	AUX
gujaf-424	264	8	coefficient	coefficient	NOUN
gujaf-424	264	9	of	of	ADP
gujaf-424	264	10	determination	determination	NOUN
gujaf-424	264	11	stands	stand	VERB
gujaf-424	264	12	at	at	ADP
gujaf-424	264	13	0.0817	0.0817	NUM
gujaf-424	264	14	indicates	indicate	VERB
gujaf-424	264	15	that	that	SCONJ
gujaf-424	264	16	financing	financing	NOUN
gujaf-424	264	17	decisions	decision	NOUN
gujaf-424	264	18	components	component	NOUN
gujaf-424	264	19	combined	combine	VERB
gujaf-424	264	20	effects	effect	NOUN
gujaf-424	264	21	are	be	AUX
gujaf-424	264	22	able	able	ADJ
gujaf-424	264	23	to	to	PART
gujaf-424	264	24	explain	explain	VERB
gujaf-424	264	25	up	up	ADP
gujaf-424	264	26	to	to	ADP
gujaf-424	264	27	the	the	DET
gujaf-424	264	28	extent	extent	NOUN
gujaf-424	264	29	of	of	ADP
gujaf-424	264	30	08.17	08.17	NUM
gujaf-424	264	31	%	%	NOUN
gujaf-424	264	32	of	of	ADP
gujaf-424	264	33	the	the	DET
gujaf-424	264	34	variations	variation	NOUN
gujaf-424	264	35	in	in	ADP
gujaf-424	264	36	return	return	NOUN
gujaf-424	264	37	on	on	ADP
gujaf-424	264	38	assets	asset	NOUN
gujaf-424	264	39	without	without	ADP
gujaf-424	264	40	a	a	DET
gujaf-424	264	41	moderating	moderate	VERB
gujaf-424	264	42	variable	variable	NOUN
gujaf-424	264	43	that	that	PRON
gujaf-424	264	44	is	be	AUX
gujaf-424	264	45	not	not	PART
gujaf-424	264	46	fit	fit	ADJ
gujaf-424	264	47	enough	enough	ADV
gujaf-424	264	48	as	as	ADP
gujaf-424	264	49	a	a	DET
gujaf-424	264	50	model	model	NOUN
gujaf-424	264	51	.	.	PUNCT
gujaf-424	265	1	random	random	ADJ
gujaf-424	265	2	effect	effect	NOUN
gujaf-424	265	3	regression	regression	NOUN
gujaf-424	265	4	results	result	NOUN
gujaf-424	265	5	of	of	ADP
gujaf-424	265	6	roa	roa	NOUN
gujaf-424	265	7	as	as	ADP
gujaf-424	265	8	dependent	dependent	ADJ
gujaf-424	265	9	variable	variable	NOUN
gujaf-424	265	10	with	with	ADP
gujaf-424	265	11	moderator	moderator	PROPN
gujaf-424	265	12	roa	roa	PROPN
gujaf-424	265	13	coef	coef	PROPN
gujaf-424	265	14	.	.	PUNCT
gujaf-424	266	1	std	std	NOUN
gujaf-424	266	2	.	.	PUNCT
gujaf-424	267	1	err	err	NOUN
gujaf-424	267	2	.	.	PUNCT
gujaf-424	268	1	z	z	PROPN
gujaf-424	268	2	p>/z/	p>/z/	PROPN
gujaf-424	269	1	[	[	X
gujaf-424	269	2	95	95	NUM
gujaf-424	269	3	%	%	NOUN
gujaf-424	269	4	conf	conf	NOUN
gujaf-424	269	5	.	.	PUNCT
gujaf-424	270	1	interval	interval	NOUN
gujaf-424	270	2	]	]	PUNCT
gujaf-424	271	1	debts	debt	NOUN
gujaf-424	271	2	-.3349675	-.3349675	PUNCT
gujaf-424	271	3	.1557054	.1557054	PROPN
gujaf-424	271	4	-2.15	-2.15	NUM
gujaf-424	271	5	0.031	0.031	NUM
gujaf-424	271	6	-.6401445	-.6401445	NOUN
gujaf-424	271	7	-.0297904	-.0297904	PUNCT
gujaf-424	271	8	equity	equity	NOUN
gujaf-424	271	9	-.3426361	-.3426361	NOUN
gujaf-424	271	10	.1601762	.1601762	PROPN
gujaf-424	272	1	-2.14	-2.14	NUM
gujaf-424	272	2	0.032	0.032	NUM
gujaf-424	272	3	-.6565757	-.6565757	PUNCT
gujaf-424	272	4	-.0286965	-.0286965	NOUN
gujaf-424	272	5	risky	risky	ADJ
gujaf-424	272	6	.088561	.088561	PROPN
gujaf-424	273	1	.0678847	.0678847	PROPN
gujaf-424	273	2	1.30	1.30	NUM
gujaf-424	273	3	0.192	0.192	NUM
gujaf-424	273	4	-.0444906	-.0444906	PUNCT
gujaf-424	274	1	.2216125	.2216125	ADJ
gujaf-424	274	2	risk	risk	NOUN
gujaf-424	274	3	-	-	PUNCT
gujaf-424	274	4	free	free	ADJ
gujaf-424	274	5	cr	cr	PROPN
gujaf-424	274	6	nwc	nwc	PROPN
gujaf-424	274	7	fin.innov	fin.innov	PROPN
gujaf-424	274	8	.0212635	.0212635	PROPN
gujaf-424	274	9	.050254	.050254	X
gujaf-424	275	1	.0212725	.0212725	PROPN
gujaf-424	275	2	-.29.5703	-.29.5703	PUNCT
gujaf-424	275	3	.0710261	.0710261	PROPN
gujaf-424	275	4	.0856435	.0856435	PROPN
gujaf-424	276	1	.0880562	.0880562	PROPN
gujaf-424	277	1	3.979648	3.979648	NUM
gujaf-424	277	2	0.30	0.30	NUM
gujaf-424	277	3	0.59	0.59	NUM
gujaf-424	277	4	0.24	0.24	NUM
gujaf-424	277	5	-7.43	-7.43	NUM
gujaf-424	277	6	0.765	0.765	NUM
gujaf-424	277	7	0.557	0.557	NUM
gujaf-424	277	8	0.809	0.809	NUM
gujaf-424	277	9	0.000	0.000	NUM
gujaf-424	277	10	-.117945	-.117945	PUNCT
gujaf-424	277	11	.1604721	.1604721	PROPN
gujaf-424	277	12	-.1176043	-.1176043	PUNCT
gujaf-424	277	13	.2181122	.2181122	NOUN
gujaf-424	277	14	-.1513145	-.1513145	PUNCT
gujaf-424	277	15	.1938595	.1938595	NUM
gujaf-424	277	16	-37.37026	-37.37026	PUNCT
gujaf-424	277	17	-21.77033	-21.77033	PUNCT
gujaf-424	277	18	fi_debt	fi_debt	PROPN
gujaf-424	277	19	31.96708	31.96708	NUM
gujaf-424	277	20	3.992684	3.992684	NUM
gujaf-424	277	21	8.01	8.01	NUM
gujaf-424	277	22	0.000	0.000	NUM
gujaf-424	277	23	24.14156	24.14156	NUM
gujaf-424	277	24	39.79259	39.79259	NUM
gujaf-424	277	25	fi_equity	fi_equity	ADP
gujaf-424	277	26	31.35016	31.35016	NUM
gujaf-424	278	1	4.026481	4.026481	NUM
gujaf-424	278	2	7.83	7.83	NUM
gujaf-424	278	3	0.000	0.000	NUM
gujaf-424	278	4	23.6384	23.6384	NUM
gujaf-424	278	5	39.42192	39.42192	NUM
gujaf-424	278	6	fi_risky	fi_risky	ADP
gujaf-424	278	7	-9.134009	-9.134009	NUM
gujaf-424	278	8	2.191977	2.191977	NUM
gujaf-424	278	9	-4.17	-4.17	NOUN
gujaf-424	278	10	0.000	0.000	NUM
gujaf-424	278	11	-13.43021	-13.43021	PUNCT
gujaf-424	278	12	-4.837813	-4.837813	NOUN
gujaf-424	278	13	fi_risk	fi_risk	NOUN
gujaf-424	278	14	-	-	PUNCT
gujaf-424	278	15	free	free	ADJ
gujaf-424	278	16	-6.223712	-6.223712	NOUN
gujaf-424	278	17	1.509721	1.509721	NUM
gujaf-424	278	18	-4.12	-4.12	NUM
gujaf-424	278	19	0.000	0.000	NUM
gujaf-424	278	20	-9.182712	-9.182712	NOUN
gujaf-424	278	21	-3.264712	-3.264712	NOUN
gujaf-424	278	22	fi_cr	fi_cr	NOUN
gujaf-424	278	23	fi_nwc	fi_nwc	VERB
gujaf-424	278	24	1.732402	1.732402	NUM
gujaf-424	278	25	-1.144106	-1.144106	NOUN
gujaf-424	278	26	1.117973	1.117973	NUM
gujaf-424	278	27	2.150603	2.150603	NUM
gujaf-424	278	28	1.55	1.55	NUM
gujaf-424	278	29	-0.53	-0.53	NOUN
gujaf-424	278	30	0.121	0.121	NUM
gujaf-424	278	31	0.595	0.595	NUM
gujaf-424	278	32	-.4587836	-.4587836	PUNCT
gujaf-424	278	33	3.923588	3.923588	NUM
gujaf-424	278	34	-5.359211	-5.359211	NOUN
gujaf-424	279	1	3.070999	3.070999	NUM
gujaf-424	279	2	fs	fs	ADP
gujaf-424	279	3	.0701628	.0701628	PROPN
gujaf-424	279	4	.0248561	.0248561	PROPN
gujaf-424	280	1	2.82	2.82	NUM
gujaf-424	280	2	0.005	0.005	NUM
gujaf-424	280	3	.0214458	.0214458	PROPN
gujaf-424	280	4	.1188798	.1188798	PUNCT
gujaf-424	281	1	_	_	PUNCT
gujaf-424	281	2	cons	con	NOUN
gujaf-424	281	3	-.2075704	-.2075704	PUNCT
gujaf-424	281	4	.2681074	.2681074	PROPN
gujaf-424	281	5	-0.77	-0.77	PROPN
gujaf-424	281	6	0.439	0.439	NUM
gujaf-424	281	7	-.7330512	-.7330512	SYM
gujaf-424	281	8	.3179105	.3179105	PROPN
gujaf-424	281	9	source	source	NOUN
gujaf-424	281	10	:	:	PUNCT
gujaf-424	281	11	researcher	researcher	NOUN
gujaf-424	281	12	’s	’s	PART
gujaf-424	281	13	computation	computation	NOUN
gujaf-424	281	14	.	.	PUNCT
gujaf-424	282	1	stata	stata	VERB
gujaf-424	282	2	13	13	NUM
gujaf-424	282	3	version	version	NOUN
gujaf-424	282	4	:	:	PUNCT
gujaf-424	282	5	2025	2025	NUM
gujaf-424	282	6	.	.	PUNCT
gujaf-424	283	1	gusau	gusau	PROPN
gujaf-424	283	2	journal	journal	PROPN
gujaf-424	283	3	of	of	ADP
gujaf-424	283	4	accounting	accounting	NOUN
gujaf-424	283	5	and	and	CCONJ
gujaf-424	283	6	finance	finance	NOUN
gujaf-424	283	7	,	,	PUNCT
gujaf-424	283	8	vol.6	vol.6	PROPN
gujaf-424	283	9	,	,	PUNCT
gujaf-424	283	10	issue	issue	NOUN
gujaf-424	283	11	2	2	NUM
gujaf-424	283	12	,	,	PUNCT
gujaf-424	283	13	april	april	PROPN
gujaf-424	283	14	,	,	PUNCT
gujaf-424	283	15	2025	2025	NUM
gujaf-424	283	16	198	198	NUM
gujaf-424	283	17	the	the	DET
gujaf-424	283	18	table	table	NOUN
gujaf-424	283	19	showed	show	VERB
gujaf-424	283	20	regression	regression	NOUN
gujaf-424	283	21	results	result	NOUN
gujaf-424	283	22	of	of	ADP
gujaf-424	283	23	random	random	ADJ
gujaf-424	283	24	effect	effect	NOUN
gujaf-424	283	25	with	with	ADP
gujaf-424	283	26	introduction	introduction	NOUN
gujaf-424	283	27	of	of	ADP
gujaf-424	283	28	financial	financial	ADJ
gujaf-424	283	29	innovation	innovation	NOUN
gujaf-424	283	30	as	as	ADP
gujaf-424	283	31	moderating	moderate	VERB
gujaf-424	283	32	variable	variable	NOUN
gujaf-424	283	33	into	into	ADP
gujaf-424	283	34	the	the	DET
gujaf-424	283	35	model	model	NOUN
gujaf-424	283	36	.	.	PUNCT
gujaf-424	284	1	total	total	ADJ
gujaf-424	284	2	debt	debt	NOUN
gujaf-424	284	3	has	have	VERB
gujaf-424	284	4	positive	positive	ADJ
gujaf-424	284	5	and	and	CCONJ
gujaf-424	284	6	significant	significant	ADJ
gujaf-424	284	7	effect	effect	NOUN
gujaf-424	284	8	on	on	ADP
gujaf-424	284	9	the	the	DET
gujaf-424	284	10	financial	financial	ADJ
gujaf-424	284	11	performance	performance	NOUN
gujaf-424	284	12	of	of	ADP
gujaf-424	284	13	deposit	deposit	NOUN
gujaf-424	284	14	money	money	NOUN
gujaf-424	284	15	banks	bank	NOUN
gujaf-424	284	16	in	in	ADP
gujaf-424	284	17	nigeria	nigeria	PROPN
gujaf-424	284	18	.	.	PUNCT
gujaf-424	285	1	this	this	PRON
gujaf-424	285	2	can	can	AUX
gujaf-424	285	3	be	be	AUX
gujaf-424	285	4	seen	see	VERB
gujaf-424	285	5	from	from	ADP
gujaf-424	285	6	the	the	DET
gujaf-424	285	7	value	value	NOUN
gujaf-424	285	8	of	of	ADP
gujaf-424	285	9	coefficient	coefficient	NOUN
gujaf-424	285	10	of	of	ADP
gujaf-424	285	11	31.9671	31.9671	NUM
gujaf-424	285	12	with	with	ADP
gujaf-424	285	13	p	p	NOUN
gujaf-424	285	14	-	-	PUNCT
gujaf-424	285	15	value	value	NOUN
gujaf-424	285	16	of	of	ADP
gujaf-424	285	17	0.000	0.000	NUM
gujaf-424	285	18	implied	imply	VERB
gujaf-424	285	19	that	that	SCONJ
gujaf-424	285	20	the	the	DET
gujaf-424	285	21	coefficient	coefficient	NOUN
gujaf-424	285	22	is	be	AUX
gujaf-424	285	23	positively	positively	ADV
gujaf-424	285	24	related	relate	VERB
gujaf-424	285	25	and	and	CCONJ
gujaf-424	285	26	the	the	DET
gujaf-424	285	27	p	p	NOUN
gujaf-424	285	28	-	-	PUNCT
gujaf-424	285	29	value	value	NOUN
gujaf-424	285	30	is	be	AUX
gujaf-424	285	31	statistically	statistically	ADV
gujaf-424	285	32	significant	significant	ADJ
gujaf-424	285	33	at	at	ADP
gujaf-424	285	34	0.05	0.05	NUM
gujaf-424	285	35	significance	significance	NOUN
gujaf-424	285	36	level	level	NOUN
gujaf-424	285	37	.	.	PUNCT
gujaf-424	286	1	this	this	DET
gujaf-424	286	2	result	result	NOUN
gujaf-424	286	3	indicated	indicate	VERB
gujaf-424	286	4	that	that	SCONJ
gujaf-424	286	5	the	the	DET
gujaf-424	286	6	moderating	moderate	VERB
gujaf-424	286	7	effect	effect	NOUN
gujaf-424	286	8	of	of	ADP
gujaf-424	286	9	financial	financial	ADJ
gujaf-424	286	10	innovation	innovation	NOUN
gujaf-424	286	11	on	on	ADP
gujaf-424	286	12	total	total	ADJ
gujaf-424	286	13	debt	debt	NOUN
gujaf-424	286	14	is	be	AUX
gujaf-424	286	15	one	one	NUM
gujaf-424	286	16	of	of	ADP
gujaf-424	286	17	the	the	DET
gujaf-424	286	18	proxies	proxy	NOUN
gujaf-424	286	19	of	of	ADP
gujaf-424	286	20	financing	financing	NOUN
gujaf-424	286	21	decisions	decision	NOUN
gujaf-424	286	22	that	that	PRON
gujaf-424	286	23	has	have	VERB
gujaf-424	286	24	positive	positive	ADJ
gujaf-424	286	25	and	and	CCONJ
gujaf-424	286	26	significant	significant	ADJ
gujaf-424	286	27	effect	effect	NOUN
gujaf-424	286	28	on	on	ADP
gujaf-424	286	29	financial	financial	ADJ
gujaf-424	286	30	performance	performance	NOUN
gujaf-424	286	31	of	of	ADP
gujaf-424	286	32	deposit	deposit	NOUN
gujaf-424	286	33	money	money	NOUN
gujaf-424	286	34	banks	bank	NOUN
gujaf-424	286	35	in	in	ADP
gujaf-424	286	36	nigeria	nigeria	PROPN
gujaf-424	286	37	as	as	SCONJ
gujaf-424	286	38	financial	financial	ADJ
gujaf-424	286	39	innovation	innovation	NOUN
gujaf-424	286	40	was	be	AUX
gujaf-424	286	41	incorporated	incorporate	VERB
gujaf-424	286	42	.	.	PUNCT
gujaf-424	287	1	the	the	DET
gujaf-424	287	2	results	result	NOUN
gujaf-424	287	3	indicated	indicate	VERB
gujaf-424	287	4	that	that	SCONJ
gujaf-424	287	5	a	a	DET
gujaf-424	287	6	unit	unit	NOUN
gujaf-424	287	7	change	change	NOUN
gujaf-424	287	8	in	in	ADP
gujaf-424	287	9	total	total	ADJ
gujaf-424	287	10	debt	debt	NOUN
gujaf-424	287	11	will	will	AUX
gujaf-424	287	12	cause	cause	VERB
gujaf-424	287	13	a	a	DET
gujaf-424	287	14	31.9671	31.9671	NUM
gujaf-424	287	15	increase	increase	NOUN
gujaf-424	287	16	in	in	ADP
gujaf-424	287	17	financial	financial	ADJ
gujaf-424	287	18	performance	performance	NOUN
gujaf-424	287	19	therefore	therefore	ADV
gujaf-424	287	20	;	;	PUNCT
gujaf-424	287	21	firms	firm	NOUN
gujaf-424	287	22	consider	consider	VERB
gujaf-424	287	23	financing	finance	VERB
gujaf-424	287	24	their	their	PRON
gujaf-424	287	25	assets	asset	NOUN
gujaf-424	287	26	with	with	ADP
gujaf-424	287	27	the	the	DET
gujaf-424	287	28	use	use	NOUN
gujaf-424	287	29	of	of	ADP
gujaf-424	287	30	total	total	ADJ
gujaf-424	287	31	debts	debt	NOUN
gujaf-424	287	32	.	.	PUNCT
gujaf-424	288	1	the	the	DET
gujaf-424	288	2	results	result	NOUN
gujaf-424	288	3	support	support	VERB
gujaf-424	288	4	the	the	DET
gujaf-424	288	5	findings	finding	NOUN
gujaf-424	288	6	of	of	ADP
gujaf-424	288	7	bui	bui	PROPN
gujaf-424	288	8	,	,	PUNCT
gujaf-424	288	9	nguyen	nguyen	NOUN
gujaf-424	288	10	,	,	PUNCT
gujaf-424	288	11	and	and	CCONJ
gujaf-424	288	12	pham	pham	PROPN
gujaf-424	288	13	.	.	PUNCT
gujaf-424	289	1	(	(	PUNCT
gujaf-424	289	2	2023	2023	NUM
gujaf-424	289	3	)	)	PUNCT
gujaf-424	289	4	;	;	PUNCT
gujaf-424	289	5	ali	ali	PROPN
gujaf-424	289	6	and	and	CCONJ
gujaf-424	289	7	shaik	shaik	PROPN
gujaf-424	289	8	,	,	PUNCT
gujaf-424	289	9	(	(	PUNCT
gujaf-424	289	10	2022	2022	NUM
gujaf-424	289	11	)	)	PUNCT
gujaf-424	289	12	concluded	conclude	VERB
gujaf-424	289	13	that	that	SCONJ
gujaf-424	289	14	,	,	PUNCT
gujaf-424	289	15	total	total	ADJ
gujaf-424	289	16	debt	debt	NOUN
gujaf-424	289	17	had	have	VERB
gujaf-424	289	18	a	a	DET
gujaf-424	289	19	positive	positive	ADJ
gujaf-424	289	20	relationship	relationship	NOUN
gujaf-424	289	21	and	and	CCONJ
gujaf-424	289	22	significant	significant	ADJ
gujaf-424	289	23	effects	effect	NOUN
gujaf-424	289	24	on	on	ADP
gujaf-424	289	25	financial	financial	ADJ
gujaf-424	289	26	performance	performance	NOUN
gujaf-424	289	27	.	.	PUNCT
gujaf-424	290	1	however	however	ADV
gujaf-424	290	2	,	,	PUNCT
gujaf-424	290	3	the	the	DET
gujaf-424	290	4	result	result	NOUN
gujaf-424	290	5	contradicts	contradict	VERB
gujaf-424	290	6	that	that	PRON
gujaf-424	290	7	of	of	ADP
gujaf-424	290	8	asante	asante	PROPN
gujaf-424	290	9	,	,	PUNCT
gujaf-424	290	10	winful	winful	ADJ
gujaf-424	290	11	,	,	PUNCT
gujaf-424	290	12	sharifzadeh	sharifzadeh	NOUN
gujaf-424	290	13	and	and	CCONJ
gujaf-424	290	14	neubert	neubert	NOUN
gujaf-424	290	15	(	(	PUNCT
gujaf-424	290	16	2022	2022	NUM
gujaf-424	290	17	)	)	PUNCT
gujaf-424	290	18	;	;	PUNCT
gujaf-424	290	19	nazir	nazir	PROPN
gujaf-424	290	20	,	,	PUNCT
gujaf-424	290	21	azam	azam	PROPN
gujaf-424	290	22	,	,	PUNCT
gujaf-424	290	23	and	and	CCONJ
gujaf-424	290	24	khalid	khalid	PROPN
gujaf-424	290	25	,	,	PUNCT
gujaf-424	290	26	(	(	PUNCT
gujaf-424	290	27	2021	2021	NUM
gujaf-424	290	28	)	)	PUNCT
gujaf-424	290	29	who	who	PRON
gujaf-424	290	30	found	find	VERB
gujaf-424	290	31	out	out	ADP
gujaf-424	290	32	that	that	SCONJ
gujaf-424	290	33	total	total	ADJ
gujaf-424	290	34	debt	debt	NOUN
gujaf-424	290	35	had	have	VERB
gujaf-424	290	36	a	a	DET
gujaf-424	290	37	negative	negative	ADJ
gujaf-424	290	38	and	and	CCONJ
gujaf-424	290	39	insignificant	insignificant	ADJ
gujaf-424	290	40	relationship	relationship	NOUN
gujaf-424	290	41	with	with	ADP
gujaf-424	290	42	roa	roa	PROPN
gujaf-424	290	43	.	.	PUNCT
gujaf-424	291	1	the	the	DET
gujaf-424	291	2	findings	finding	NOUN
gujaf-424	291	3	also	also	ADV
gujaf-424	291	4	support	support	VERB
gujaf-424	291	5	the	the	DET
gujaf-424	291	6	positive	positive	ADJ
gujaf-424	291	7	effect	effect	NOUN
gujaf-424	291	8	of	of	ADP
gujaf-424	291	9	debt	debt	NOUN
gujaf-424	291	10	financing	financing	NOUN
gujaf-424	291	11	aligns	align	VERB
gujaf-424	291	12	with	with	ADP
gujaf-424	291	13	agency	agency	NOUN
gujaf-424	291	14	cost	cost	NOUN
gujaf-424	291	15	theory	theory	NOUN
gujaf-424	291	16	,	,	PUNCT
gujaf-424	291	17	agency	agency	NOUN
gujaf-424	291	18	cost	cost	NOUN
gujaf-424	291	19	theory	theory	NOUN
gujaf-424	291	20	states	state	VERB
gujaf-424	291	21	that	that	SCONJ
gujaf-424	291	22	managers	manager	NOUN
gujaf-424	291	23	that	that	PRON
gujaf-424	291	24	are	be	AUX
gujaf-424	291	25	actively	actively	ADV
gujaf-424	291	26	involving	involve	VERB
gujaf-424	291	27	in	in	ADP
gujaf-424	291	28	the	the	DET
gujaf-424	291	29	managing	manage	VERB
gujaf-424	291	30	the	the	DET
gujaf-424	291	31	affairs	affair	NOUN
gujaf-424	291	32	of	of	ADP
gujaf-424	291	33	a	a	DET
gujaf-424	291	34	firm	firm	NOUN
gujaf-424	291	35	tend	tend	VERB
gujaf-424	291	36	to	to	PART
gujaf-424	291	37	perform	perform	VERB
gujaf-424	291	38	in	in	ADP
gujaf-424	291	39	such	such	DET
gujaf-424	291	40	a	a	DET
gujaf-424	291	41	way	way	NOUN
gujaf-424	291	42	that	that	PRON
gujaf-424	291	43	will	will	AUX
gujaf-424	291	44	maximize	maximize	VERB
gujaf-424	291	45	the	the	DET
gujaf-424	291	46	value	value	NOUN
gujaf-424	291	47	of	of	ADP
gujaf-424	291	48	the	the	DET
gujaf-424	291	49	firms	firm	NOUN
gujaf-424	291	50	.	.	PUNCT
gujaf-424	292	1	equity	equity	NOUN
gujaf-424	292	2	results	result	NOUN
gujaf-424	292	3	of	of	ADP
gujaf-424	292	4	coefficient	coefficient	NOUN
gujaf-424	292	5	showed	show	VERB
gujaf-424	292	6	that	that	SCONJ
gujaf-424	292	7	equity	equity	NOUN
gujaf-424	292	8	has	have	VERB
gujaf-424	292	9	positive	positive	ADJ
gujaf-424	292	10	and	and	CCONJ
gujaf-424	292	11	significant	significant	ADJ
gujaf-424	292	12	effect	effect	NOUN
gujaf-424	292	13	on	on	ADP
gujaf-424	292	14	the	the	DET
gujaf-424	292	15	financial	financial	ADJ
gujaf-424	292	16	performance	performance	NOUN
gujaf-424	292	17	of	of	ADP
gujaf-424	292	18	deposit	deposit	NOUN
gujaf-424	292	19	money	money	NOUN
gujaf-424	292	20	banks	bank	NOUN
gujaf-424	292	21	in	in	ADP
gujaf-424	292	22	nigeria	nigeria	PROPN
gujaf-424	292	23	.	.	PUNCT
gujaf-424	293	1	this	this	PRON
gujaf-424	293	2	can	can	AUX
gujaf-424	293	3	be	be	AUX
gujaf-424	293	4	observed	observe	VERB
gujaf-424	293	5	from	from	ADP
gujaf-424	293	6	the	the	DET
gujaf-424	293	7	value	value	NOUN
gujaf-424	293	8	of	of	ADP
gujaf-424	293	9	coefficient	coefficient	NOUN
gujaf-424	293	10	of	of	ADP
gujaf-424	293	11	31.3502	31.3502	NUM
gujaf-424	293	12	with	with	ADP
gujaf-424	293	13	p	p	NOUN
gujaf-424	293	14	-	-	PUNCT
gujaf-424	293	15	value	value	NOUN
gujaf-424	293	16	of	of	ADP
gujaf-424	293	17	0.000	0.000	NUM
gujaf-424	293	18	implied	imply	VERB
gujaf-424	293	19	that	that	SCONJ
gujaf-424	293	20	the	the	DET
gujaf-424	293	21	coefficient	coefficient	NOUN
gujaf-424	293	22	has	have	VERB
gujaf-424	293	23	a	a	DET
gujaf-424	293	24	positive	positive	ADJ
gujaf-424	293	25	relationship	relationship	NOUN
gujaf-424	293	26	and	and	CCONJ
gujaf-424	293	27	the	the	DET
gujaf-424	293	28	p	p	NOUN
gujaf-424	293	29	-	-	PUNCT
gujaf-424	293	30	value	value	NOUN
gujaf-424	293	31	is	be	AUX
gujaf-424	293	32	statistically	statistically	ADV
gujaf-424	293	33	significant	significant	ADJ
gujaf-424	293	34	at	at	ADP
gujaf-424	293	35	0.05	0.05	NUM
gujaf-424	293	36	significance	significance	NOUN
gujaf-424	293	37	level	level	NOUN
gujaf-424	293	38	.	.	PUNCT
gujaf-424	294	1	this	this	DET
gujaf-424	294	2	result	result	NOUN
gujaf-424	294	3	indicated	indicate	VERB
gujaf-424	294	4	that	that	SCONJ
gujaf-424	294	5	the	the	DET
gujaf-424	294	6	moderating	moderate	VERB
gujaf-424	294	7	effect	effect	NOUN
gujaf-424	294	8	of	of	ADP
gujaf-424	294	9	financial	financial	ADJ
gujaf-424	294	10	innovation	innovation	NOUN
gujaf-424	294	11	on	on	ADP
gujaf-424	294	12	equity	equity	NOUN
gujaf-424	294	13	is	be	AUX
gujaf-424	294	14	one	one	NUM
gujaf-424	294	15	of	of	ADP
gujaf-424	294	16	the	the	DET
gujaf-424	294	17	proxies	proxy	NOUN
gujaf-424	294	18	of	of	ADP
gujaf-424	294	19	financing	financing	NOUN
gujaf-424	294	20	decisions	decision	NOUN
gujaf-424	294	21	that	that	PRON
gujaf-424	294	22	positively	positively	ADV
gujaf-424	294	23	and	and	CCONJ
gujaf-424	294	24	significantly	significantly	ADV
gujaf-424	294	25	affect	affect	VERB
gujaf-424	294	26	the	the	DET
gujaf-424	294	27	financial	financial	ADJ
gujaf-424	294	28	performance	performance	NOUN
gujaf-424	294	29	of	of	ADP
gujaf-424	294	30	deposit	deposit	NOUN
gujaf-424	294	31	money	money	NOUN
gujaf-424	294	32	banks	bank	NOUN
gujaf-424	294	33	in	in	ADP
gujaf-424	294	34	nigeria	nigeria	PROPN
gujaf-424	294	35	as	as	SCONJ
gujaf-424	294	36	financial	financial	ADJ
gujaf-424	294	37	innovation	innovation	NOUN
gujaf-424	294	38	was	be	AUX
gujaf-424	294	39	incorporated	incorporate	VERB
gujaf-424	294	40	.	.	PUNCT
gujaf-424	295	1	the	the	DET
gujaf-424	295	2	results	result	NOUN
gujaf-424	295	3	indicated	indicate	VERB
gujaf-424	295	4	that	that	SCONJ
gujaf-424	295	5	a	a	DET
gujaf-424	295	6	unit	unit	NOUN
gujaf-424	295	7	increase	increase	NOUN
gujaf-424	295	8	in	in	ADP
gujaf-424	295	9	equity	equity	NOUN
gujaf-424	295	10	will	will	AUX
gujaf-424	295	11	cause	cause	VERB
gujaf-424	295	12	a	a	DET
gujaf-424	295	13	31.3502	31.3502	NUM
gujaf-424	295	14	increase	increase	NOUN
gujaf-424	295	15	in	in	ADP
gujaf-424	295	16	financial	financial	ADJ
gujaf-424	295	17	performance	performance	NOUN
gujaf-424	295	18	therefore	therefore	ADV
gujaf-424	295	19	;	;	PUNCT
gujaf-424	295	20	most	most	ADJ
gujaf-424	295	21	firms	firm	NOUN
gujaf-424	295	22	adopt	adopt	VERB
gujaf-424	295	23	equity	equity	NOUN
gujaf-424	295	24	as	as	ADP
gujaf-424	295	25	means	mean	NOUN
gujaf-424	295	26	of	of	ADP
gujaf-424	295	27	financing	financing	NOUN
gujaf-424	295	28	as	as	SCONJ
gujaf-424	295	29	it	it	PRON
gujaf-424	295	30	does	do	AUX
gujaf-424	295	31	not	not	PART
gujaf-424	295	32	matter	matter	VERB
gujaf-424	295	33	where	where	SCONJ
gujaf-424	295	34	and	and	CCONJ
gujaf-424	295	35	how	how	SCONJ
gujaf-424	295	36	the	the	DET
gujaf-424	295	37	money	money	NOUN
gujaf-424	295	38	was	be	AUX
gujaf-424	295	39	sourced	source	VERB
gujaf-424	295	40	provided	provide	VERB
gujaf-424	295	41	the	the	DET
gujaf-424	295	42	fund	fund	NOUN
gujaf-424	295	43	is	be	AUX
gujaf-424	295	44	available	available	ADJ
gujaf-424	295	45	to	to	PART
gujaf-424	295	46	run	run	VERB
gujaf-424	295	47	their	their	PRON
gujaf-424	295	48	businesses	business	NOUN
gujaf-424	295	49	.	.	PUNCT
gujaf-424	296	1	the	the	DET
gujaf-424	296	2	findings	finding	NOUN
gujaf-424	296	3	support	support	VERB
gujaf-424	296	4	signalling	signal	VERB
gujaf-424	296	5	theory	theory	NOUN
gujaf-424	296	6	that	that	PRON
gujaf-424	296	7	explains	explain	VERB
gujaf-424	296	8	why	why	SCONJ
gujaf-424	296	9	firms	firm	NOUN
gujaf-424	296	10	have	have	VERB
gujaf-424	296	11	the	the	DET
gujaf-424	296	12	drive	drive	NOUN
gujaf-424	296	13	to	to	PART
gujaf-424	296	14	make	make	VERB
gujaf-424	296	15	available	available	ADJ
gujaf-424	296	16	financial	financial	ADJ
gujaf-424	296	17	statement	statement	NOUN
gujaf-424	296	18	information	information	NOUN
gujaf-424	296	19	to	to	ADP
gujaf-424	296	20	external	external	ADJ
gujaf-424	296	21	parties	party	NOUN
gujaf-424	296	22	.	.	PUNCT
gujaf-424	297	1	the	the	DET
gujaf-424	297	2	findings	finding	NOUN
gujaf-424	297	3	were	be	AUX
gujaf-424	297	4	in	in	ADP
gujaf-424	297	5	tandem	tandem	NOUN
gujaf-424	297	6	with	with	ADP
gujaf-424	297	7	the	the	DET
gujaf-424	297	8	study	study	NOUN
gujaf-424	297	9	of	of	ADP
gujaf-424	297	10	nmor	nmor	PROPN
gujaf-424	297	11	,	,	PUNCT
gujaf-424	297	12	osuji	osuji	ADJ
gujaf-424	297	13	,	,	PUNCT
gujaf-424	297	14	and	and	CCONJ
gujaf-424	297	15	erhijapkor	erhijapkor	VERB
gujaf-424	297	16	,	,	PUNCT
gujaf-424	297	17	(	(	PUNCT
gujaf-424	297	18	2024	2024	NUM
gujaf-424	297	19	)	)	PUNCT
gujaf-424	297	20	who	who	PRON
gujaf-424	297	21	concluded	conclude	VERB
gujaf-424	297	22	that	that	SCONJ
gujaf-424	297	23	,	,	PUNCT
gujaf-424	297	24	equity	equity	NOUN
gujaf-424	297	25	had	have	VERB
gujaf-424	297	26	a	a	DET
gujaf-424	297	27	positive	positive	ADJ
gujaf-424	297	28	relationship	relationship	NOUN
gujaf-424	297	29	and	and	CCONJ
gujaf-424	297	30	significant	significant	ADJ
gujaf-424	297	31	effects	effect	NOUN
gujaf-424	297	32	on	on	ADP
gujaf-424	297	33	firms	firm	NOUN
gujaf-424	297	34	’	’	PART
gujaf-424	297	35	performance	performance	NOUN
gujaf-424	297	36	.	.	PUNCT
gujaf-424	298	1	however	however	ADV
gujaf-424	298	2	,	,	PUNCT
gujaf-424	298	3	the	the	DET
gujaf-424	298	4	finding	finding	NOUN
gujaf-424	298	5	negates	negate	VERB
gujaf-424	298	6	the	the	DET
gujaf-424	298	7	findings	finding	NOUN
gujaf-424	298	8	of	of	ADP
gujaf-424	298	9	cerciello	cerciello	PROPN
gujaf-424	298	10	,	,	PUNCT
gujaf-424	298	11	busato	busato	NOUN
gujaf-424	298	12	,	,	PUNCT
gujaf-424	298	13	and	and	CCONJ
gujaf-424	298	14	taddeo	taddeo	NOUN
gujaf-424	298	15	,	,	PUNCT
gujaf-424	298	16	(	(	PUNCT
gujaf-424	298	17	2023	2023	NUM
gujaf-424	298	18	)	)	PUNCT
gujaf-424	298	19	who	who	PRON
gujaf-424	298	20	concluded	conclude	VERB
gujaf-424	298	21	that	that	SCONJ
gujaf-424	298	22	equity	equity	NOUN
gujaf-424	298	23	had	have	VERB
gujaf-424	298	24	a	a	DET
gujaf-424	298	25	negative	negative	ADJ
gujaf-424	298	26	and	and	CCONJ
gujaf-424	298	27	insignificant	insignificant	ADJ
gujaf-424	298	28	relationship	relationship	NOUN
gujaf-424	298	29	with	with	ADP
gujaf-424	298	30	roa	roa	PROPN
gujaf-424	298	31	.	.	PUNCT
gujaf-424	299	1	the	the	DET
gujaf-424	299	2	findings	finding	NOUN
gujaf-424	299	3	also	also	ADV
gujaf-424	299	4	support	support	VERB
gujaf-424	299	5	the	the	DET
gujaf-424	299	6	positive	positive	ADJ
gujaf-424	299	7	effect	effect	NOUN
gujaf-424	299	8	of	of	ADP
gujaf-424	299	9	equity	equity	NOUN
gujaf-424	299	10	financing	financing	NOUN
gujaf-424	299	11	aligns	align	VERB
gujaf-424	299	12	with	with	ADP
gujaf-424	299	13	agency	agency	NOUN
gujaf-424	299	14	cost	cost	NOUN
gujaf-424	299	15	theory	theory	NOUN
gujaf-424	299	16	,	,	PUNCT
gujaf-424	299	17	agency	agency	NOUN
gujaf-424	299	18	cost	cost	NOUN
gujaf-424	299	19	theory	theory	NOUN
gujaf-424	299	20	states	state	VERB
gujaf-424	299	21	that	that	SCONJ
gujaf-424	299	22	managers	manager	NOUN
gujaf-424	299	23	that	that	PRON
gujaf-424	299	24	are	be	AUX
gujaf-424	299	25	actively	actively	ADV
gujaf-424	299	26	involving	involve	VERB
gujaf-424	299	27	in	in	ADP
gujaf-424	299	28	the	the	DET
gujaf-424	299	29	managing	manage	VERB
gujaf-424	299	30	the	the	DET
gujaf-424	299	31	affairs	affair	NOUN
gujaf-424	299	32	of	of	ADP
gujaf-424	299	33	a	a	DET
gujaf-424	299	34	firm	firm	NOUN
gujaf-424	299	35	tend	tend	VERB
gujaf-424	299	36	to	to	PART
gujaf-424	299	37	perform	perform	VERB
gujaf-424	299	38	in	in	ADP
gujaf-424	299	39	such	such	DET
gujaf-424	299	40	a	a	DET
gujaf-424	299	41	way	way	NOUN
gujaf-424	299	42	that	that	PRON
gujaf-424	299	43	will	will	AUX
gujaf-424	299	44	maximize	maximize	VERB
gujaf-424	299	45	the	the	DET
gujaf-424	299	46	value	value	NOUN
gujaf-424	299	47	of	of	ADP
gujaf-424	299	48	the	the	DET
gujaf-424	299	49	firms	firm	NOUN
gujaf-424	299	50	.	.	PUNCT
gujaf-424	300	1	the	the	DET
gujaf-424	300	2	coefficient	coefficient	NOUN
gujaf-424	300	3	of	of	ADP
gujaf-424	300	4	risky	risky	ADJ
gujaf-424	300	5	investment	investment	NOUN
gujaf-424	300	6	showed	show	VERB
gujaf-424	300	7	that	that	SCONJ
gujaf-424	300	8	risky	risky	ADJ
gujaf-424	300	9	investment	investment	NOUN
gujaf-424	300	10	has	have	VERB
gujaf-424	300	11	a	a	DET
gujaf-424	300	12	negative	negative	ADJ
gujaf-424	300	13	and	and	CCONJ
gujaf-424	300	14	significant	significant	ADJ
gujaf-424	300	15	effect	effect	NOUN
gujaf-424	300	16	on	on	ADP
gujaf-424	300	17	the	the	DET
gujaf-424	300	18	financial	financial	ADJ
gujaf-424	300	19	performance	performance	NOUN
gujaf-424	300	20	of	of	ADP
gujaf-424	300	21	deposit	deposit	NOUN
gujaf-424	300	22	money	money	NOUN
gujaf-424	300	23	banks	bank	NOUN
gujaf-424	300	24	in	in	ADP
gujaf-424	300	25	nigeria	nigeria	PROPN
gujaf-424	300	26	.	.	PUNCT
gujaf-424	301	1	this	this	PRON
gujaf-424	301	2	can	can	AUX
gujaf-424	301	3	be	be	AUX
gujaf-424	301	4	seen	see	VERB
gujaf-424	301	5	from	from	ADP
gujaf-424	301	6	the	the	DET
gujaf-424	301	7	value	value	NOUN
gujaf-424	301	8	of	of	ADP
gujaf-424	301	9	coefficient	coefficient	NOUN
gujaf-424	301	10	of	of	ADP
gujaf-424	301	11	-9.1340	-9.1340	NOUN
gujaf-424	301	12	with	with	ADP
gujaf-424	301	13	p	p	NOUN
gujaf-424	301	14	-	-	PUNCT
gujaf-424	301	15	value	value	NOUN
gujaf-424	301	16	of	of	ADP
gujaf-424	301	17	0.000	0.000	NUM
gujaf-424	301	18	implied	imply	VERB
gujaf-424	301	19	that	that	SCONJ
gujaf-424	301	20	the	the	DET
gujaf-424	301	21	coefficient	coefficient	NOUN
gujaf-424	301	22	is	be	AUX
gujaf-424	301	23	negatively	negatively	ADV
gujaf-424	301	24	related	relate	VERB
gujaf-424	301	25	and	and	CCONJ
gujaf-424	301	26	the	the	DET
gujaf-424	301	27	p	p	NOUN
gujaf-424	301	28	-	-	PUNCT
gujaf-424	301	29	value	value	NOUN
gujaf-424	301	30	is	be	AUX
gujaf-424	301	31	statistically	statistically	ADV
gujaf-424	301	32	significant	significant	ADJ
gujaf-424	301	33	at	at	ADP
gujaf-424	301	34	0.05	0.05	NUM
gujaf-424	301	35	significance	significance	NOUN
gujaf-424	301	36	level	level	NOUN
gujaf-424	301	37	.	.	PUNCT
gujaf-424	302	1	this	this	DET
gujaf-424	302	2	result	result	NOUN
gujaf-424	302	3	indicated	indicate	VERB
gujaf-424	302	4	that	that	SCONJ
gujaf-424	302	5	the	the	DET
gujaf-424	302	6	moderating	moderate	VERB
gujaf-424	302	7	effect	effect	NOUN
gujaf-424	302	8	of	of	ADP
gujaf-424	302	9	financial	financial	ADJ
gujaf-424	302	10	innovation	innovation	NOUN
gujaf-424	302	11	on	on	ADP
gujaf-424	302	12	risky	risky	ADJ
gujaf-424	302	13	investment	investment	NOUN
gujaf-424	302	14	is	be	AUX
gujaf-424	302	15	one	one	NUM
gujaf-424	302	16	of	of	ADP
gujaf-424	302	17	the	the	DET
gujaf-424	302	18	proxies	proxy	NOUN
gujaf-424	302	19	of	of	ADP
gujaf-424	302	20	financing	financing	NOUN
gujaf-424	302	21	decisions	decision	NOUN
gujaf-424	302	22	that	that	PRON
gujaf-424	302	23	has	have	VERB
gujaf-424	302	24	a	a	DET
gujaf-424	302	25	negative	negative	ADJ
gujaf-424	302	26	and	and	CCONJ
gujaf-424	302	27	significant	significant	ADJ
gujaf-424	302	28	affect	affect	VERB
gujaf-424	302	29	the	the	DET
gujaf-424	302	30	financial	financial	ADJ
gujaf-424	302	31	performance	performance	NOUN
gujaf-424	302	32	of	of	ADP
gujaf-424	302	33	deposit	deposit	NOUN
gujaf-424	302	34	money	money	NOUN
gujaf-424	302	35	banks	bank	NOUN
gujaf-424	302	36	in	in	ADP
gujaf-424	302	37	nigeria	nigeria	PROPN
gujaf-424	302	38	as	as	SCONJ
gujaf-424	302	39	financial	financial	ADJ
gujaf-424	302	40	innovation	innovation	NOUN
gujaf-424	302	41	was	be	AUX
gujaf-424	302	42	incorporated	incorporate	VERB
gujaf-424	302	43	.	.	PUNCT
gujaf-424	303	1	the	the	DET
gujaf-424	303	2	results	result	NOUN
gujaf-424	303	3	indicated	indicate	VERB
gujaf-424	303	4	that	that	SCONJ
gujaf-424	303	5	a	a	DET
gujaf-424	303	6	one	one	NUM
gujaf-424	303	7	-	-	PUNCT
gujaf-424	303	8	unit	unit	NOUN
gujaf-424	303	9	increase	increase	NOUN
gujaf-424	303	10	in	in	ADP
gujaf-424	303	11	risk	risk	NOUN
gujaf-424	303	12	-	-	PUNCT
gujaf-424	303	13	free	free	ADJ
gujaf-424	303	14	investments	investment	NOUN
gujaf-424	303	15	reduces	reduce	VERB
gujaf-424	303	16	roa	roa	NOUN
gujaf-424	303	17	by	by	ADP
gujaf-424	303	18	-9.13	-9.13	NUM
gujaf-424	303	19	%	%	NOUN
gujaf-424	303	20	,	,	PUNCT
gujaf-424	303	21	indicating	indicate	VERB
gujaf-424	303	22	a	a	DET
gujaf-424	303	23	negative	negative	ADJ
gujaf-424	303	24	relationship	relationship	NOUN
gujaf-424	303	25	therefore	therefore	ADV
gujaf-424	303	26	;	;	PUNCT
gujaf-424	303	27	firms	firm	NOUN
gujaf-424	303	28	consider	consider	VERB
gujaf-424	303	29	financing	finance	VERB
gujaf-424	303	30	their	their	PRON
gujaf-424	303	31	assets	asset	NOUN
gujaf-424	303	32	with	with	ADP
gujaf-424	303	33	the	the	DET
gujaf-424	303	34	use	use	NOUN
gujaf-424	303	35	of	of	ADP
gujaf-424	303	36	gusau	gusau	ADJ
gujaf-424	303	37	journal	journal	NOUN
gujaf-424	303	38	of	of	ADP
gujaf-424	303	39	accounting	accounting	NOUN
gujaf-424	303	40	and	and	CCONJ
gujaf-424	303	41	finance	finance	NOUN
gujaf-424	303	42	,	,	PUNCT
gujaf-424	303	43	vol.6	vol.6	PROPN
gujaf-424	303	44	,	,	PUNCT
gujaf-424	303	45	issue	issue	NOUN
gujaf-424	303	46	2	2	NUM
gujaf-424	303	47	,	,	PUNCT
gujaf-424	303	48	april	april	PROPN
gujaf-424	303	49	,	,	PUNCT
gujaf-424	303	50	2025	2025	NUM
gujaf-424	303	51	199	199	NUM
gujaf-424	303	52	stocks	stock	NOUN
gujaf-424	303	53	even	even	ADV
gujaf-424	303	54	though	though	SCONJ
gujaf-424	303	55	agency	agency	NOUN
gujaf-424	303	56	cost	cost	NOUN
gujaf-424	303	57	and	and	CCONJ
gujaf-424	303	58	return	return	VERB
gujaf-424	303	59	on	on	ADP
gujaf-424	303	60	investment	investment	NOUN
gujaf-424	303	61	have	have	VERB
gujaf-424	303	62	negative	negative	ADJ
gujaf-424	303	63	impact	impact	NOUN
gujaf-424	303	64	on	on	ADP
gujaf-424	303	65	the	the	DET
gujaf-424	303	66	investment	investment	NOUN
gujaf-424	303	67	.	.	PUNCT
gujaf-424	304	1	the	the	DET
gujaf-424	304	2	findings	finding	NOUN
gujaf-424	304	3	is	be	AUX
gujaf-424	304	4	in	in	ADP
gujaf-424	304	5	line	line	NOUN
gujaf-424	304	6	with	with	ADP
gujaf-424	304	7	the	the	DET
gujaf-424	304	8	findings	finding	NOUN
gujaf-424	304	9	of	of	ADP
gujaf-424	304	10	quddus	quddus	PROPN
gujaf-424	304	11	,	,	PUNCT
gujaf-424	304	12	(	(	PUNCT
gujaf-424	304	13	2023	2023	NUM
gujaf-424	304	14	)	)	PUNCT
gujaf-424	304	15	;	;	PUNCT
gujaf-424	304	16	shahzad	shahzad	PROPN
gujaf-424	304	17	,	,	PUNCT
gujaf-424	304	18	and	and	CCONJ
gujaf-424	304	19	fareed	fareed	PROPN
gujaf-424	304	20	,	,	PUNCT
gujaf-424	304	21	(	(	PUNCT
gujaf-424	304	22	2020	2020	NUM
gujaf-424	304	23	)	)	PUNCT
gujaf-424	304	24	who	who	PRON
gujaf-424	304	25	concluded	conclude	VERB
gujaf-424	304	26	that	that	SCONJ
gujaf-424	304	27	risky	risky	ADJ
gujaf-424	304	28	investment	investment	NOUN
gujaf-424	304	29	had	have	VERB
gujaf-424	304	30	a	a	DET
gujaf-424	304	31	negative	negative	ADJ
gujaf-424	304	32	and	and	CCONJ
gujaf-424	304	33	significant	significant	ADJ
gujaf-424	304	34	relationship	relationship	NOUN
gujaf-424	304	35	with	with	ADP
gujaf-424	304	36	roa	roa	PROPN
gujaf-424	304	37	.	.	PUNCT
gujaf-424	305	1	however	however	ADV
gujaf-424	305	2	,	,	PUNCT
gujaf-424	305	3	the	the	DET
gujaf-424	305	4	findings	finding	NOUN
gujaf-424	305	5	were	be	AUX
gujaf-424	305	6	inconsistent	inconsistent	ADJ
gujaf-424	305	7	with	with	ADP
gujaf-424	305	8	that	that	PRON
gujaf-424	305	9	of	of	ADP
gujaf-424	305	10	agung	agung	PROPN
gujaf-424	305	11	,	,	PUNCT
gujaf-424	305	12	hasnawati	hasnawati	NOUN
gujaf-424	305	13	,	,	PUNCT
gujaf-424	305	14	and	and	CCONJ
gujaf-424	305	15	huzaimah	huzaimah	PROPN
gujaf-424	305	16	(	(	PUNCT
gujaf-424	305	17	2021	2021	NUM
gujaf-424	305	18	)	)	PUNCT
gujaf-424	305	19	that	that	PRON
gujaf-424	305	20	found	find	VERB
gujaf-424	305	21	out	out	ADP
gujaf-424	305	22	that	that	SCONJ
gujaf-424	305	23	risky	risky	ADJ
gujaf-424	305	24	investment	investment	NOUN
gujaf-424	305	25	had	have	VERB
gujaf-424	305	26	a	a	DET
gujaf-424	305	27	positive	positive	ADJ
gujaf-424	305	28	and	and	CCONJ
gujaf-424	305	29	significant	significant	ADJ
gujaf-424	305	30	relationship	relationship	NOUN
gujaf-424	305	31	with	with	ADP
gujaf-424	305	32	financial	financial	ADJ
gujaf-424	305	33	performance	performance	NOUN
gujaf-424	305	34	.	.	PUNCT
gujaf-424	306	1	the	the	DET
gujaf-424	306	2	negative	negative	ADJ
gujaf-424	306	3	effect	effect	NOUN
gujaf-424	306	4	of	of	ADP
gujaf-424	306	5	risky	risky	ADJ
gujaf-424	306	6	investments	investment	NOUN
gujaf-424	306	7	aligns	align	VERB
gujaf-424	306	8	with	with	ADP
gujaf-424	306	9	agency	agency	NOUN
gujaf-424	306	10	cost	cost	NOUN
gujaf-424	306	11	theory	theory	NOUN
gujaf-424	306	12	,	,	PUNCT
gujaf-424	306	13	where	where	SCONJ
gujaf-424	306	14	excessive	excessive	ADJ
gujaf-424	306	15	conservatism	conservatism	NOUN
gujaf-424	306	16	can	can	AUX
gujaf-424	306	17	indicate	indicate	VERB
gujaf-424	306	18	managerial	managerial	ADJ
gujaf-424	306	19	risk	risk	NOUN
gujaf-424	306	20	aversion	aversion	NOUN
gujaf-424	306	21	at	at	ADP
gujaf-424	306	22	the	the	DET
gujaf-424	306	23	expense	expense	NOUN
gujaf-424	306	24	of	of	ADP
gujaf-424	306	25	shareholder	shareholder	NOUN
gujaf-424	306	26	value	value	NOUN
gujaf-424	306	27	.	.	PUNCT
gujaf-424	307	1	the	the	DET
gujaf-424	307	2	findings	finding	NOUN
gujaf-424	307	3	also	also	ADV
gujaf-424	307	4	support	support	VERB
gujaf-424	307	5	the	the	DET
gujaf-424	307	6	agency	agency	NOUN
gujaf-424	307	7	cost	cost	NOUN
gujaf-424	307	8	theory	theory	NOUN
gujaf-424	307	9	states	state	VERB
gujaf-424	307	10	that	that	SCONJ
gujaf-424	307	11	managers	manager	NOUN
gujaf-424	307	12	that	that	PRON
gujaf-424	307	13	are	be	AUX
gujaf-424	307	14	actively	actively	ADV
gujaf-424	307	15	involving	involve	VERB
gujaf-424	307	16	in	in	ADP
gujaf-424	307	17	the	the	DET
gujaf-424	307	18	managing	manage	VERB
gujaf-424	307	19	the	the	DET
gujaf-424	307	20	affairs	affair	NOUN
gujaf-424	307	21	of	of	ADP
gujaf-424	307	22	a	a	DET
gujaf-424	307	23	firm	firm	NOUN
gujaf-424	307	24	tend	tend	VERB
gujaf-424	307	25	to	to	PART
gujaf-424	307	26	perform	perform	VERB
gujaf-424	307	27	in	in	ADP
gujaf-424	307	28	such	such	DET
gujaf-424	307	29	a	a	DET
gujaf-424	307	30	way	way	NOUN
gujaf-424	307	31	that	that	PRON
gujaf-424	307	32	will	will	AUX
gujaf-424	307	33	maximize	maximize	VERB
gujaf-424	307	34	the	the	DET
gujaf-424	307	35	value	value	NOUN
gujaf-424	307	36	of	of	ADP
gujaf-424	307	37	the	the	DET
gujaf-424	307	38	firms	firm	NOUN
gujaf-424	307	39	.	.	PUNCT
gujaf-424	308	1	also	also	ADV
gujaf-424	308	2	,	,	PUNCT
gujaf-424	308	3	the	the	DET
gujaf-424	308	4	findings	finding	NOUN
gujaf-424	308	5	support	support	VERB
gujaf-424	308	6	signalling	signal	VERB
gujaf-424	308	7	theory	theory	NOUN
gujaf-424	308	8	states	state	VERB
gujaf-424	308	9	that	that	SCONJ
gujaf-424	308	10	,	,	PUNCT
gujaf-424	308	11	the	the	DET
gujaf-424	308	12	financial	financial	ADJ
gujaf-424	308	13	performance	performance	NOUN
gujaf-424	308	14	serves	serve	VERB
gujaf-424	308	15	as	as	ADP
gujaf-424	308	16	information	information	NOUN
gujaf-424	308	17	to	to	ADP
gujaf-424	308	18	existing	exist	VERB
gujaf-424	308	19	and	and	CCONJ
gujaf-424	308	20	potential	potential	ADJ
gujaf-424	308	21	investors	investor	NOUN
gujaf-424	308	22	.	.	PUNCT
gujaf-424	309	1	risk	risk	NOUN
gujaf-424	309	2	-	-	PUNCT
gujaf-424	309	3	free	free	ADJ
gujaf-424	309	4	investment	investment	NOUN
gujaf-424	309	5	has	have	VERB
gujaf-424	309	6	negative	negative	ADJ
gujaf-424	309	7	but	but	CCONJ
gujaf-424	309	8	significant	significant	ADJ
gujaf-424	309	9	effect	effect	NOUN
gujaf-424	309	10	on	on	ADP
gujaf-424	309	11	the	the	DET
gujaf-424	309	12	firm	firm	ADJ
gujaf-424	309	13	performance	performance	NOUN
gujaf-424	309	14	of	of	ADP
gujaf-424	309	15	deposit	deposit	NOUN
gujaf-424	309	16	money	money	NOUN
gujaf-424	309	17	banks	bank	NOUN
gujaf-424	309	18	in	in	ADP
gujaf-424	309	19	nigeria	nigeria	PROPN
gujaf-424	309	20	.	.	PUNCT
gujaf-424	310	1	this	this	PRON
gujaf-424	310	2	can	can	AUX
gujaf-424	310	3	be	be	AUX
gujaf-424	310	4	seen	see	VERB
gujaf-424	310	5	from	from	ADP
gujaf-424	310	6	the	the	DET
gujaf-424	310	7	value	value	NOUN
gujaf-424	310	8	of	of	ADP
gujaf-424	310	9	coefficient	coefficient	NOUN
gujaf-424	310	10	of	of	ADP
gujaf-424	310	11	-6.2237	-6.2237	NOUN
gujaf-424	310	12	with	with	ADP
gujaf-424	310	13	p	p	NOUN
gujaf-424	310	14	-	-	PUNCT
gujaf-424	310	15	value	value	NOUN
gujaf-424	310	16	of	of	ADP
gujaf-424	310	17	0.000	0.000	NUM
gujaf-424	310	18	implied	imply	VERB
gujaf-424	310	19	that	that	SCONJ
gujaf-424	310	20	the	the	DET
gujaf-424	310	21	coefficient	coefficient	NOUN
gujaf-424	310	22	is	be	AUX
gujaf-424	310	23	negatively	negatively	ADV
gujaf-424	310	24	related	relate	VERB
gujaf-424	310	25	and	and	CCONJ
gujaf-424	310	26	the	the	DET
gujaf-424	310	27	p	p	NOUN
gujaf-424	310	28	-	-	PUNCT
gujaf-424	310	29	value	value	NOUN
gujaf-424	310	30	is	be	AUX
gujaf-424	310	31	statistically	statistically	ADV
gujaf-424	310	32	significant	significant	ADJ
gujaf-424	310	33	at	at	ADP
gujaf-424	310	34	0.05	0.05	NUM
gujaf-424	310	35	significance	significance	NOUN
gujaf-424	310	36	level	level	NOUN
gujaf-424	310	37	.	.	PUNCT
gujaf-424	311	1	this	this	DET
gujaf-424	311	2	result	result	NOUN
gujaf-424	311	3	indicated	indicate	VERB
gujaf-424	311	4	that	that	SCONJ
gujaf-424	311	5	the	the	DET
gujaf-424	311	6	moderating	moderate	VERB
gujaf-424	311	7	effect	effect	NOUN
gujaf-424	311	8	of	of	ADP
gujaf-424	311	9	financial	financial	ADJ
gujaf-424	311	10	innovation	innovation	NOUN
gujaf-424	311	11	on	on	ADP
gujaf-424	311	12	total	total	ADJ
gujaf-424	311	13	debt	debt	NOUN
gujaf-424	311	14	is	be	AUX
gujaf-424	311	15	one	one	NUM
gujaf-424	311	16	of	of	ADP
gujaf-424	311	17	the	the	DET
gujaf-424	311	18	proxies	proxy	NOUN
gujaf-424	311	19	of	of	ADP
gujaf-424	311	20	financing	financing	NOUN
gujaf-424	311	21	decisions	decision	NOUN
gujaf-424	311	22	that	that	PRON
gujaf-424	311	23	negative	negative	ADJ
gujaf-424	311	24	and	and	CCONJ
gujaf-424	311	25	significant	significant	ADJ
gujaf-424	311	26	affect	affect	VERB
gujaf-424	311	27	the	the	DET
gujaf-424	311	28	financial	financial	ADJ
gujaf-424	311	29	performance	performance	NOUN
gujaf-424	311	30	of	of	ADP
gujaf-424	311	31	deposit	deposit	NOUN
gujaf-424	311	32	money	money	NOUN
gujaf-424	311	33	banks	bank	NOUN
gujaf-424	311	34	in	in	ADP
gujaf-424	311	35	nigeria	nigeria	PROPN
gujaf-424	311	36	as	as	SCONJ
gujaf-424	311	37	financial	financial	ADJ
gujaf-424	311	38	innovation	innovation	NOUN
gujaf-424	311	39	was	be	AUX
gujaf-424	311	40	incorporated	incorporate	VERB
gujaf-424	311	41	.	.	PUNCT
gujaf-424	312	1	the	the	DET
gujaf-424	312	2	results	result	NOUN
gujaf-424	312	3	indicated	indicate	VERB
gujaf-424	312	4	that	that	SCONJ
gujaf-424	312	5	a	a	DET
gujaf-424	312	6	one	one	NUM
gujaf-424	312	7	-	-	PUNCT
gujaf-424	312	8	unit	unit	NOUN
gujaf-424	312	9	increase	increase	NOUN
gujaf-424	312	10	in	in	ADP
gujaf-424	312	11	risk	risk	NOUN
gujaf-424	312	12	-	-	PUNCT
gujaf-424	312	13	free	free	ADJ
gujaf-424	312	14	investments	investment	NOUN
gujaf-424	312	15	reduces	reduce	VERB
gujaf-424	312	16	roa	roa	NOUN
gujaf-424	312	17	by	by	ADP
gujaf-424	312	18	6.22	6.22	NUM
gujaf-424	312	19	%	%	NOUN
gujaf-424	312	20	,	,	PUNCT
gujaf-424	312	21	indicating	indicate	VERB
gujaf-424	312	22	a	a	DET
gujaf-424	312	23	negative	negative	ADJ
gujaf-424	312	24	relationship	relationship	NOUN
gujaf-424	312	25	therefore	therefore	ADV
gujaf-424	312	26	;	;	PUNCT
gujaf-424	312	27	firms	firm	NOUN
gujaf-424	312	28	consider	consider	VERB
gujaf-424	312	29	financing	finance	VERB
gujaf-424	312	30	their	their	PRON
gujaf-424	312	31	assets	asset	NOUN
gujaf-424	312	32	with	with	ADP
gujaf-424	312	33	the	the	DET
gujaf-424	312	34	use	use	NOUN
gujaf-424	312	35	of	of	ADP
gujaf-424	312	36	bond	bond	NOUN
gujaf-424	312	37	,	,	PUNCT
gujaf-424	312	38	debenture	debenture	NOUN
gujaf-424	312	39	,	,	PUNCT
gujaf-424	312	40	commercial	commercial	ADJ
gujaf-424	312	41	paper	paper	NOUN
gujaf-424	312	42	even	even	ADV
gujaf-424	312	43	though	though	SCONJ
gujaf-424	312	44	return	return	NOUN
gujaf-424	312	45	on	on	ADP
gujaf-424	312	46	investment	investment	NOUN
gujaf-424	312	47	have	have	VERB
gujaf-424	312	48	negative	negative	ADJ
gujaf-424	312	49	impact	impact	NOUN
gujaf-424	312	50	on	on	ADP
gujaf-424	312	51	the	the	DET
gujaf-424	312	52	investment	investment	NOUN
gujaf-424	312	53	.	.	PUNCT
gujaf-424	313	1	the	the	DET
gujaf-424	313	2	results	result	NOUN
gujaf-424	313	3	support	support	VERB
gujaf-424	313	4	the	the	DET
gujaf-424	313	5	findings	finding	NOUN
gujaf-424	313	6	of	of	ADP
gujaf-424	313	7	suteja	suteja	PROPN
gujaf-424	313	8	,	,	PUNCT
gujaf-424	313	9	gunardi	gunardi	PROPN
gujaf-424	313	10	,	,	PUNCT
gujaf-424	313	11	alghifari	alghifari	NOUN
gujaf-424	313	12	,	,	PUNCT
gujaf-424	313	13	susiadi	susiadi	NOUN
gujaf-424	313	14	,	,	PUNCT
gujaf-424	313	15	yulianti	yulianti	PROPN
gujaf-424	313	16	,	,	PUNCT
gujaf-424	313	17	and	and	CCONJ
gujaf-424	313	18	lestari	lestari	PROPN
gujaf-424	313	19	,	,	PUNCT
gujaf-424	313	20	(	(	PUNCT
gujaf-424	313	21	2023	2023	NUM
gujaf-424	313	22	)	)	PUNCT
gujaf-424	313	23	who	who	PRON
gujaf-424	313	24	found	find	VERB
gujaf-424	313	25	that	that	SCONJ
gujaf-424	313	26	risk	risk	NOUN
gujaf-424	313	27	-	-	PUNCT
gujaf-424	313	28	free	free	ADJ
gujaf-424	313	29	investment	investment	NOUN
gujaf-424	313	30	had	have	VERB
gujaf-424	313	31	a	a	DET
gujaf-424	313	32	negative	negative	ADJ
gujaf-424	313	33	and	and	CCONJ
gujaf-424	313	34	significant	significant	ADJ
gujaf-424	313	35	relationship	relationship	NOUN
gujaf-424	313	36	with	with	ADP
gujaf-424	313	37	roa	roa	PROPN
gujaf-424	313	38	.	.	PUNCT
gujaf-424	314	1	contrarily	contrarily	ADV
gujaf-424	314	2	,	,	PUNCT
gujaf-424	314	3	the	the	DET
gujaf-424	314	4	findings	finding	NOUN
gujaf-424	314	5	contradict	contradict	VERB
gujaf-424	314	6	the	the	DET
gujaf-424	314	7	findings	finding	NOUN
gujaf-424	314	8	of	of	ADP
gujaf-424	314	9	kumar	kumar	PROPN
gujaf-424	314	10	,	,	PUNCT
gujaf-424	314	11	and	and	CCONJ
gujaf-424	314	12	singh	singh	PROPN
gujaf-424	314	13	,	,	PUNCT
gujaf-424	314	14	(	(	PUNCT
gujaf-424	314	15	2022	2022	NUM
gujaf-424	314	16	)	)	PUNCT
gujaf-424	314	17	;	;	PUNCT
gujaf-424	314	18	shahzad	shahzad	PROPN
gujaf-424	314	19	,	,	PUNCT
gujaf-424	314	20	and	and	CCONJ
gujaf-424	314	21	fareed	fareed	PROPN
gujaf-424	314	22	,	,	PUNCT
gujaf-424	314	23	(	(	PUNCT
gujaf-424	314	24	2020	2020	NUM
gujaf-424	314	25	)	)	PUNCT
gujaf-424	314	26	;	;	PUNCT
gujaf-424	314	27	munawaroh	munawaroh	NOUN
gujaf-424	314	28	,	,	PUNCT
gujaf-424	314	29	and	and	CCONJ
gujaf-424	314	30	munandar	munandar	ADJ
gujaf-424	314	31	,	,	PUNCT
gujaf-424	314	32	(	(	PUNCT
gujaf-424	314	33	2024	2024	NUM
gujaf-424	314	34	)	)	PUNCT
gujaf-424	314	35	who	who	PRON
gujaf-424	314	36	found	find	VERB
gujaf-424	314	37	that	that	SCONJ
gujaf-424	314	38	that	that	DET
gujaf-424	314	39	risk	risk	NOUN
gujaf-424	314	40	-	-	PUNCT
gujaf-424	314	41	free	free	ADJ
gujaf-424	314	42	investment	investment	NOUN
gujaf-424	314	43	had	have	VERB
gujaf-424	314	44	a	a	DET
gujaf-424	314	45	positive	positive	ADJ
gujaf-424	314	46	and	and	CCONJ
gujaf-424	314	47	significant	significant	ADJ
gujaf-424	314	48	relationship	relationship	NOUN
gujaf-424	314	49	with	with	ADP
gujaf-424	314	50	financial	financial	ADJ
gujaf-424	314	51	performance	performance	NOUN
gujaf-424	314	52	.	.	PUNCT
gujaf-424	315	1	the	the	DET
gujaf-424	315	2	negative	negative	ADJ
gujaf-424	315	3	effect	effect	NOUN
gujaf-424	315	4	of	of	ADP
gujaf-424	315	5	risk	risk	NOUN
gujaf-424	315	6	-	-	PUNCT
gujaf-424	315	7	free	free	ADJ
gujaf-424	315	8	investments	investment	NOUN
gujaf-424	315	9	aligns	align	VERB
gujaf-424	315	10	with	with	ADP
gujaf-424	315	11	agency	agency	NOUN
gujaf-424	315	12	cost	cost	NOUN
gujaf-424	315	13	theory	theory	NOUN
gujaf-424	315	14	,	,	PUNCT
gujaf-424	315	15	where	where	SCONJ
gujaf-424	315	16	excessive	excessive	ADJ
gujaf-424	315	17	conservatism	conservatism	NOUN
gujaf-424	315	18	can	can	AUX
gujaf-424	315	19	indicate	indicate	VERB
gujaf-424	315	20	managerial	managerial	ADJ
gujaf-424	315	21	risk	risk	NOUN
gujaf-424	315	22	aversion	aversion	NOUN
gujaf-424	315	23	at	at	ADP
gujaf-424	315	24	the	the	DET
gujaf-424	315	25	expense	expense	NOUN
gujaf-424	315	26	of	of	ADP
gujaf-424	315	27	shareholder	shareholder	NOUN
gujaf-424	315	28	value	value	NOUN
gujaf-424	315	29	.	.	PUNCT
gujaf-424	316	1	the	the	DET
gujaf-424	316	2	findings	finding	NOUN
gujaf-424	316	3	also	also	ADV
gujaf-424	316	4	support	support	VERB
gujaf-424	316	5	the	the	DET
gujaf-424	316	6	agency	agency	NOUN
gujaf-424	316	7	cost	cost	NOUN
gujaf-424	316	8	theory	theory	NOUN
gujaf-424	316	9	states	state	VERB
gujaf-424	316	10	that	that	SCONJ
gujaf-424	316	11	managers	manager	NOUN
gujaf-424	316	12	that	that	PRON
gujaf-424	316	13	are	be	AUX
gujaf-424	316	14	actively	actively	ADV
gujaf-424	316	15	involving	involve	VERB
gujaf-424	316	16	in	in	ADP
gujaf-424	316	17	the	the	DET
gujaf-424	316	18	managing	manage	VERB
gujaf-424	316	19	the	the	DET
gujaf-424	316	20	affairs	affair	NOUN
gujaf-424	316	21	of	of	ADP
gujaf-424	316	22	a	a	DET
gujaf-424	316	23	firm	firm	NOUN
gujaf-424	316	24	tend	tend	VERB
gujaf-424	316	25	to	to	PART
gujaf-424	316	26	perform	perform	VERB
gujaf-424	316	27	in	in	ADP
gujaf-424	316	28	such	such	DET
gujaf-424	316	29	a	a	DET
gujaf-424	316	30	way	way	NOUN
gujaf-424	316	31	that	that	PRON
gujaf-424	316	32	will	will	AUX
gujaf-424	316	33	maximize	maximize	VERB
gujaf-424	316	34	the	the	DET
gujaf-424	316	35	value	value	NOUN
gujaf-424	316	36	of	of	ADP
gujaf-424	316	37	the	the	DET
gujaf-424	316	38	firms	firm	NOUN
gujaf-424	316	39	.	.	PUNCT
gujaf-424	317	1	also	also	ADV
gujaf-424	317	2	,	,	PUNCT
gujaf-424	317	3	the	the	DET
gujaf-424	317	4	findings	finding	NOUN
gujaf-424	317	5	support	support	VERB
gujaf-424	317	6	signaling	signal	VERB
gujaf-424	317	7	theory	theory	NOUN
gujaf-424	317	8	states	state	VERB
gujaf-424	317	9	that	that	SCONJ
gujaf-424	317	10	,	,	PUNCT
gujaf-424	317	11	the	the	DET
gujaf-424	317	12	financial	financial	ADJ
gujaf-424	317	13	performance	performance	NOUN
gujaf-424	317	14	serves	serve	VERB
gujaf-424	317	15	as	as	ADP
gujaf-424	317	16	information	information	NOUN
gujaf-424	317	17	to	to	ADP
gujaf-424	317	18	existing	exist	VERB
gujaf-424	317	19	and	and	CCONJ
gujaf-424	317	20	potential	potential	ADJ
gujaf-424	317	21	investors	investor	NOUN
gujaf-424	317	22	.	.	PUNCT
gujaf-424	318	1	however	however	ADV
gujaf-424	318	2	,	,	PUNCT
gujaf-424	318	3	the	the	DET
gujaf-424	318	4	coefficient	coefficient	NOUN
gujaf-424	318	5	of	of	ADP
gujaf-424	318	6	current	current	ADJ
gujaf-424	318	7	ratio	ratio	NOUN
gujaf-424	318	8	and	and	CCONJ
gujaf-424	318	9	networking	network	VERB
gujaf-424	318	10	capital	capital	NOUN
gujaf-424	318	11	(	(	PUNCT
gujaf-424	318	12	liquidity	liquidity	NOUN
gujaf-424	318	13	)	)	PUNCT
gujaf-424	318	14	showed	show	VERB
gujaf-424	318	15	that	that	SCONJ
gujaf-424	318	16	current	current	ADJ
gujaf-424	318	17	ratio	ratio	NOUN
gujaf-424	318	18	and	and	CCONJ
gujaf-424	318	19	networking	network	VERB
gujaf-424	318	20	capital	capital	NOUN
gujaf-424	318	21	has	have	VERB
gujaf-424	318	22	positive	positive	ADJ
gujaf-424	318	23	and	and	CCONJ
gujaf-424	318	24	negative	negative	ADJ
gujaf-424	318	25	coefficient	coefficient	NOUN
gujaf-424	318	26	of	of	ADP
gujaf-424	318	27	1.7324	1.7324	NUM
gujaf-424	318	28	and	and	CCONJ
gujaf-424	318	29	1.1441	1.1441	NUM
gujaf-424	318	30	and	and	CCONJ
gujaf-424	318	31	pvalues	pvalue	NOUN
gujaf-424	318	32	of	of	ADP
gujaf-424	318	33	0.121	0.121	NUM
gujaf-424	318	34	and	and	CCONJ
gujaf-424	318	35	0.595	0.595	NUM
gujaf-424	318	36	insignificant	insignificant	ADJ
gujaf-424	318	37	effect	effect	NOUN
gujaf-424	318	38	on	on	ADP
gujaf-424	318	39	the	the	DET
gujaf-424	318	40	financial	financial	ADJ
gujaf-424	318	41	performance	performance	NOUN
gujaf-424	318	42	of	of	ADP
gujaf-424	318	43	deposit	deposit	NOUN
gujaf-424	318	44	money	money	NOUN
gujaf-424	318	45	banks	bank	NOUN
gujaf-424	318	46	in	in	ADP
gujaf-424	318	47	nigeria	nigeria	PROPN
gujaf-424	318	48	respectively	respectively	ADV
gujaf-424	318	49	.	.	PUNCT
gujaf-424	319	1	this	this	PRON
gujaf-424	319	2	implied	imply	VERB
gujaf-424	319	3	that	that	SCONJ
gujaf-424	319	4	the	the	DET
gujaf-424	319	5	coefficient	coefficient	NOUN
gujaf-424	319	6	has	have	VERB
gujaf-424	319	7	positive	positive	ADJ
gujaf-424	319	8	relationship	relationship	NOUN
gujaf-424	319	9	and	and	CCONJ
gujaf-424	319	10	the	the	DET
gujaf-424	319	11	p	p	NOUN
gujaf-424	319	12	-	-	PUNCT
gujaf-424	319	13	value	value	NOUN
gujaf-424	319	14	is	be	AUX
gujaf-424	319	15	statistically	statistically	ADV
gujaf-424	319	16	insignificant	insignificant	ADJ
gujaf-424	319	17	at	at	ADP
gujaf-424	319	18	0.05	0.05	NUM
gujaf-424	319	19	significance	significance	NOUN
gujaf-424	319	20	levels	level	NOUN
gujaf-424	319	21	.	.	PUNCT
gujaf-424	320	1	this	this	DET
gujaf-424	320	2	result	result	NOUN
gujaf-424	320	3	indicated	indicate	VERB
gujaf-424	320	4	that	that	SCONJ
gujaf-424	320	5	the	the	DET
gujaf-424	320	6	moderating	moderate	VERB
gujaf-424	320	7	effect	effect	NOUN
gujaf-424	320	8	of	of	ADP
gujaf-424	320	9	financial	financial	ADJ
gujaf-424	320	10	innovation	innovation	NOUN
gujaf-424	320	11	on	on	ADP
gujaf-424	320	12	current	current	ADJ
gujaf-424	320	13	ratio	ratio	NOUN
gujaf-424	320	14	and	and	CCONJ
gujaf-424	320	15	networking	network	VERB
gujaf-424	320	16	capital	capital	NOUN
gujaf-424	320	17	only	only	ADV
gujaf-424	320	18	have	have	VERB
gujaf-424	320	19	positive	positive	ADJ
gujaf-424	320	20	and	and	CCONJ
gujaf-424	320	21	insignificant	insignificant	ADJ
gujaf-424	320	22	effects	effect	NOUN
gujaf-424	320	23	on	on	ADP
gujaf-424	320	24	the	the	DET
gujaf-424	320	25	financial	financial	ADJ
gujaf-424	320	26	performance	performance	NOUN
gujaf-424	320	27	of	of	ADP
gujaf-424	320	28	deposit	deposit	NOUN
gujaf-424	320	29	money	money	NOUN
gujaf-424	320	30	banks	bank	NOUN
gujaf-424	320	31	in	in	ADP
gujaf-424	320	32	nigeria	nigeria	PROPN
gujaf-424	320	33	as	as	SCONJ
gujaf-424	320	34	financial	financial	ADJ
gujaf-424	320	35	innovation	innovation	NOUN
gujaf-424	320	36	was	be	AUX
gujaf-424	320	37	incorporated	incorporate	VERB
gujaf-424	320	38	.	.	PUNCT
gujaf-424	321	1	the	the	DET
gujaf-424	321	2	results	result	NOUN
gujaf-424	321	3	indicated	indicate	VERB
gujaf-424	321	4	that	that	SCONJ
gujaf-424	321	5	a	a	DET
gujaf-424	321	6	unit	unit	NOUN
gujaf-424	321	7	change	change	NOUN
gujaf-424	321	8	in	in	ADP
gujaf-424	321	9	current	current	ADJ
gujaf-424	321	10	ratio	ratio	NOUN
gujaf-424	321	11	and	and	CCONJ
gujaf-424	321	12	networking	network	VERB
gujaf-424	321	13	capital	capital	NOUN
gujaf-424	321	14	will	will	AUX
gujaf-424	321	15	cause	cause	VERB
gujaf-424	321	16	1.7324	1.7324	NUM
gujaf-424	321	17	and	and	CCONJ
gujaf-424	321	18	1.1441	1.1441	NUM
gujaf-424	321	19	increases	increase	NOUN
gujaf-424	321	20	in	in	ADP
gujaf-424	321	21	firm	firm	ADJ
gujaf-424	321	22	performance	performance	NOUN
gujaf-424	321	23	therefore	therefore	ADV
gujaf-424	321	24	;	;	PUNCT
gujaf-424	321	25	the	the	DET
gujaf-424	321	26	inverse	inverse	NOUN
gujaf-424	321	27	relationship	relationship	NOUN
gujaf-424	321	28	between	between	ADP
gujaf-424	321	29	the	the	DET
gujaf-424	321	30	liquidity	liquidity	NOUN
gujaf-424	321	31	and	and	CCONJ
gujaf-424	321	32	firm	firm	ADJ
gujaf-424	321	33	performance	performance	NOUN
gujaf-424	321	34	is	be	AUX
gujaf-424	321	35	critical	critical	ADJ
gujaf-424	321	36	to	to	ADP
gujaf-424	321	37	any	any	DET
gujaf-424	321	38	business	business	NOUN
gujaf-424	321	39	organization	organization	NOUN
gujaf-424	321	40	.	.	PUNCT
gujaf-424	322	1	the	the	PRON
gujaf-424	322	2	more	more	ADV
gujaf-424	322	3	the	the	DET
gujaf-424	322	4	liquid	liquid	ADJ
gujaf-424	322	5	assets	asset	NOUN
gujaf-424	322	6	are	be	AUX
gujaf-424	322	7	,	,	PUNCT
gujaf-424	322	8	the	the	PRON
gujaf-424	322	9	lower	low	ADJ
gujaf-424	322	10	the	the	DET
gujaf-424	322	11	rate	rate	NOUN
gujaf-424	322	12	of	of	ADP
gujaf-424	322	13	returns	return	NOUN
gujaf-424	322	14	,	,	PUNCT
gujaf-424	322	15	firms	firm	NOUN
gujaf-424	322	16	consider	consider	VERB
gujaf-424	322	17	financing	finance	VERB
gujaf-424	322	18	their	their	PRON
gujaf-424	322	19	assets	asset	NOUN
gujaf-424	322	20	with	with	ADP
gujaf-424	322	21	the	the	DET
gujaf-424	322	22	use	use	NOUN
gujaf-424	322	23	of	of	ADP
gujaf-424	322	24	liquidity	liquidity	NOUN
gujaf-424	322	25	to	to	PART
gujaf-424	322	26	meet	meet	VERB
gujaf-424	322	27	their	their	PRON
gujaf-424	322	28	immediate	immediate	ADJ
gujaf-424	322	29	demands	demand	NOUN
gujaf-424	322	30	though	though	SCONJ
gujaf-424	322	31	excess	excess	ADJ
gujaf-424	322	32	liquidity	liquidity	NOUN
gujaf-424	322	33	at	at	ADP
gujaf-424	322	34	hand	hand	NOUN
gujaf-424	322	35	generates	generate	VERB
gujaf-424	322	36	no	no	DET
gujaf-424	322	37	return	return	NOUN
gujaf-424	322	38	to	to	ADP
gujaf-424	322	39	the	the	DET
gujaf-424	322	40	business	business	NOUN
gujaf-424	322	41	.	.	PUNCT
gujaf-424	323	1	the	the	DET
gujaf-424	323	2	results	result	NOUN
gujaf-424	323	3	gusau	gusau	ADJ
gujaf-424	323	4	journal	journal	NOUN
gujaf-424	323	5	of	of	ADP
gujaf-424	323	6	accounting	accounting	NOUN
gujaf-424	323	7	and	and	CCONJ
gujaf-424	323	8	finance	finance	NOUN
gujaf-424	323	9	,	,	PUNCT
gujaf-424	323	10	vol.6	vol.6	PROPN
gujaf-424	323	11	,	,	PUNCT
gujaf-424	323	12	issue	issue	NOUN
gujaf-424	323	13	2	2	NUM
gujaf-424	323	14	,	,	PUNCT
gujaf-424	323	15	april	april	PROPN
gujaf-424	323	16	,	,	PUNCT
gujaf-424	323	17	2025	2025	NUM
gujaf-424	323	18	200	200	NUM
gujaf-424	323	19	support	support	NOUN
gujaf-424	323	20	the	the	DET
gujaf-424	323	21	findings	finding	NOUN
gujaf-424	323	22	of	of	ADP
gujaf-424	323	23	lein	lein	NOUN
gujaf-424	323	24	(	(	PUNCT
gujaf-424	323	25	2023	2023	NUM
gujaf-424	323	26	)	)	PUNCT
gujaf-424	323	27	who	who	PRON
gujaf-424	323	28	concluded	conclude	VERB
gujaf-424	323	29	that	that	SCONJ
gujaf-424	323	30	current	current	ADJ
gujaf-424	323	31	ratio	ratio	NOUN
gujaf-424	323	32	had	have	VERB
gujaf-424	323	33	a	a	DET
gujaf-424	323	34	positive	positive	ADJ
gujaf-424	323	35	and	and	CCONJ
gujaf-424	323	36	insignificant	insignificant	ADJ
gujaf-424	323	37	relationship	relationship	NOUN
gujaf-424	323	38	with	with	ADP
gujaf-424	323	39	roa	roa	PROPN
gujaf-424	323	40	.	.	PUNCT
gujaf-424	324	1	however	however	ADV
gujaf-424	324	2	,	,	PUNCT
gujaf-424	324	3	the	the	DET
gujaf-424	324	4	findings	finding	NOUN
gujaf-424	324	5	were	be	AUX
gujaf-424	324	6	inconsistent	inconsistent	ADJ
gujaf-424	324	7	with	with	ADP
gujaf-424	324	8	that	that	PRON
gujaf-424	324	9	of	of	ADP
gujaf-424	324	10	boma	boma	NOUN
gujaf-424	324	11	,	,	PUNCT
gujaf-424	324	12	bernard	bernard	NOUN
gujaf-424	324	13	,	,	PUNCT
gujaf-424	324	14	and	and	CCONJ
gujaf-424	324	15	ndiyo	ndiyo	PROPN
gujaf-424	324	16	,	,	PUNCT
gujaf-424	324	17	(	(	PUNCT
gujaf-424	324	18	2024	2024	NUM
gujaf-424	324	19	)	)	PUNCT
gujaf-424	324	20	;	;	PUNCT
gujaf-424	324	21	chandra	chandra	PROPN
gujaf-424	324	22	,	,	PUNCT
gujaf-424	324	23	et	et	PROPN
gujaf-424	324	24	al	al	PROPN
gujaf-424	324	25	.	.	PROPN
gujaf-424	325	1	(	(	PUNCT
gujaf-424	325	2	2022	2022	NUM
gujaf-424	325	3	)	)	PUNCT
gujaf-424	325	4	;	;	PUNCT
gujaf-424	326	1	gitahi	gitahi	NOUN
gujaf-424	326	2	,	,	PUNCT
gujaf-424	326	3	and	and	CCONJ
gujaf-424	326	4	kosgei	kosgei	NOUN
gujaf-424	326	5	,	,	PUNCT
gujaf-424	326	6	(	(	PUNCT
gujaf-424	326	7	2024	2024	NUM
gujaf-424	326	8	)	)	PUNCT
gujaf-424	326	9	;	;	PUNCT
gujaf-424	326	10	sinukaban	sinukaban	NOUN
gujaf-424	326	11	,	,	PUNCT
gujaf-424	326	12	and	and	CCONJ
gujaf-424	326	13	erlina	erlina	ADJ
gujaf-424	326	14	,	,	PUNCT
gujaf-424	326	15	(	(	PUNCT
gujaf-424	326	16	2024	2024	NUM
gujaf-424	326	17	)	)	PUNCT
gujaf-424	326	18	found	find	VERB
gujaf-424	326	19	that	that	SCONJ
gujaf-424	326	20	current	current	ADJ
gujaf-424	326	21	ratio	ratio	NOUN
gujaf-424	326	22	and	and	CCONJ
gujaf-424	326	23	networking	network	VERB
gujaf-424	326	24	capital	capital	NOUN
gujaf-424	326	25	(	(	PUNCT
gujaf-424	326	26	liquidity	liquidity	NOUN
gujaf-424	326	27	)	)	PUNCT
gujaf-424	326	28	had	have	VERB
gujaf-424	326	29	positive	positive	ADJ
gujaf-424	326	30	coefficient	coefficient	NOUN
gujaf-424	326	31	and	and	CCONJ
gujaf-424	326	32	statistically	statistically	ADV
gujaf-424	326	33	significant	significant	ADJ
gujaf-424	326	34	relationship	relationship	NOUN
gujaf-424	326	35	with	with	ADP
gujaf-424	326	36	financial	financial	ADJ
gujaf-424	326	37	performance	performance	NOUN
gujaf-424	326	38	.	.	PUNCT
gujaf-424	327	1	the	the	DET
gujaf-424	327	2	findings	finding	NOUN
gujaf-424	327	3	also	also	ADV
gujaf-424	327	4	support	support	VERB
gujaf-424	327	5	the	the	DET
gujaf-424	327	6	positive	positive	ADJ
gujaf-424	327	7	effect	effect	NOUN
gujaf-424	327	8	of	of	ADP
gujaf-424	327	9	current	current	ADJ
gujaf-424	327	10	ratio	ratio	NOUN
gujaf-424	327	11	aligns	align	VERB
gujaf-424	327	12	with	with	ADP
gujaf-424	327	13	agency	agency	NOUN
gujaf-424	327	14	cost	cost	NOUN
gujaf-424	327	15	theory	theory	NOUN
gujaf-424	327	16	,	,	PUNCT
gujaf-424	327	17	agency	agency	NOUN
gujaf-424	327	18	cost	cost	NOUN
gujaf-424	327	19	theory	theory	NOUN
gujaf-424	327	20	states	state	VERB
gujaf-424	327	21	that	that	SCONJ
gujaf-424	327	22	managers	manager	NOUN
gujaf-424	327	23	that	that	PRON
gujaf-424	327	24	are	be	AUX
gujaf-424	327	25	actively	actively	ADV
gujaf-424	327	26	involving	involve	VERB
gujaf-424	327	27	in	in	ADP
gujaf-424	327	28	the	the	DET
gujaf-424	327	29	managing	manage	VERB
gujaf-424	327	30	the	the	DET
gujaf-424	327	31	affairs	affair	NOUN
gujaf-424	327	32	of	of	ADP
gujaf-424	327	33	a	a	DET
gujaf-424	327	34	firm	firm	NOUN
gujaf-424	327	35	tend	tend	VERB
gujaf-424	327	36	to	to	PART
gujaf-424	327	37	perform	perform	VERB
gujaf-424	327	38	in	in	ADP
gujaf-424	327	39	such	such	DET
gujaf-424	327	40	a	a	DET
gujaf-424	327	41	way	way	NOUN
gujaf-424	327	42	that	that	PRON
gujaf-424	327	43	will	will	AUX
gujaf-424	327	44	maximize	maximize	VERB
gujaf-424	327	45	the	the	DET
gujaf-424	327	46	value	value	NOUN
gujaf-424	327	47	of	of	ADP
gujaf-424	327	48	the	the	DET
gujaf-424	327	49	firms	firm	NOUN
gujaf-424	327	50	.	.	PUNCT
gujaf-424	328	1	firm	firm	ADJ
gujaf-424	328	2	size	size	NOUN
gujaf-424	328	3	,	,	PUNCT
gujaf-424	328	4	a	a	DET
gujaf-424	328	5	control	control	NOUN
gujaf-424	328	6	variable	variable	NOUN
gujaf-424	328	7	showed	show	VERB
gujaf-424	328	8	a	a	DET
gujaf-424	328	9	positive	positive	ADJ
gujaf-424	328	10	coefficient	coefficient	NOUN
gujaf-424	328	11	of	of	ADP
gujaf-424	328	12	0.0702	0.0702	NUM
gujaf-424	328	13	and	and	CCONJ
gujaf-424	328	14	p	p	NOUN
gujaf-424	328	15	-	-	PUNCT
gujaf-424	328	16	value	value	NOUN
gujaf-424	328	17	of	of	ADP
gujaf-424	328	18	0.005	0.005	NUM
gujaf-424	328	19	at	at	ADP
gujaf-424	328	20	0.05	0.05	NUM
gujaf-424	328	21	significant	significant	ADJ
gujaf-424	328	22	level	level	NOUN
gujaf-424	328	23	that	that	PRON
gujaf-424	328	24	indicated	indicate	VERB
gujaf-424	328	25	a	a	DET
gujaf-424	328	26	positive	positive	ADJ
gujaf-424	328	27	and	and	CCONJ
gujaf-424	328	28	significant	significant	ADJ
gujaf-424	328	29	relationship	relationship	NOUN
gujaf-424	328	30	with	with	ADP
gujaf-424	328	31	financial	financial	ADJ
gujaf-424	328	32	performance	performance	NOUN
gujaf-424	328	33	.	.	PUNCT
gujaf-424	329	1	this	this	DET
gujaf-424	329	2	result	result	NOUN
gujaf-424	329	3	implies	imply	VERB
gujaf-424	329	4	that	that	SCONJ
gujaf-424	329	5	firm	firm	ADJ
gujaf-424	329	6	size	size	NOUN
gujaf-424	329	7	as	as	SCONJ
gujaf-424	329	8	control	control	NOUN
gujaf-424	329	9	variable	variable	NOUN
gujaf-424	329	10	has	have	VERB
gujaf-424	329	11	significant	significant	ADJ
gujaf-424	329	12	effect	effect	NOUN
gujaf-424	329	13	on	on	ADP
gujaf-424	329	14	financial	financial	ADJ
gujaf-424	329	15	performance	performance	NOUN
gujaf-424	329	16	.	.	PUNCT
gujaf-424	330	1	the	the	DET
gujaf-424	330	2	results	result	NOUN
gujaf-424	330	3	indicated	indicate	VERB
gujaf-424	330	4	that	that	SCONJ
gujaf-424	330	5	the	the	PRON
gujaf-424	330	6	bigger	big	ADJ
gujaf-424	330	7	the	the	DET
gujaf-424	330	8	size	size	NOUN
gujaf-424	330	9	of	of	ADP
gujaf-424	330	10	a	a	DET
gujaf-424	330	11	firm	firm	NOUN
gujaf-424	330	12	in	in	ADP
gujaf-424	330	13	term	term	NOUN
gujaf-424	330	14	of	of	ADP
gujaf-424	330	15	its	its	PRON
gujaf-424	330	16	assets	asset	NOUN
gujaf-424	330	17	,	,	PUNCT
gujaf-424	330	18	the	the	PRON
gujaf-424	330	19	more	more	ADV
gujaf-424	330	20	profitable	profitable	ADJ
gujaf-424	330	21	the	the	DET
gujaf-424	330	22	firm	firm	NOUN
gujaf-424	330	23	will	will	AUX
gujaf-424	330	24	be	be	AUX
gujaf-424	330	25	as	as	SCONJ
gujaf-424	330	26	its	its	PRON
gujaf-424	330	27	goodwill	goodwill	NOUN
gujaf-424	330	28	will	will	AUX
gujaf-424	330	29	speak	speak	VERB
gujaf-424	330	30	for	for	ADP
gujaf-424	330	31	the	the	DET
gujaf-424	330	32	firm	firm	NOUN
gujaf-424	330	33	.	.	PUNCT
gujaf-424	331	1	the	the	DET
gujaf-424	331	2	result	result	NOUN
gujaf-424	331	3	agrees	agree	VERB
gujaf-424	331	4	with	with	ADP
gujaf-424	331	5	franc	franc	NOUN
gujaf-424	331	6	-	-	PUNCT
gujaf-424	331	7	dbrowska	dbrowska	NOUN
gujaf-424	331	8	and	and	CCONJ
gujaf-424	331	9	madra	madra	NOUN
gujaf-424	331	10	-	-	PUNCT
gujaf-424	331	11	sawicka	sawicka	NOUN
gujaf-424	331	12	(	(	PUNCT
gujaf-424	331	13	2020	2020	NUM
gujaf-424	331	14	)	)	PUNCT
gujaf-424	331	15	;	;	PUNCT
gujaf-424	331	16	sule	sule	NOUN
gujaf-424	331	17	(	(	PUNCT
gujaf-424	331	18	2019	2019	NUM
gujaf-424	331	19	)	)	PUNCT
gujaf-424	331	20	that	that	PRON
gujaf-424	331	21	found	find	VERB
gujaf-424	331	22	out	out	ADP
gujaf-424	331	23	that	that	DET
gujaf-424	331	24	firm	firm	ADJ
gujaf-424	331	25	size	size	NOUN
gujaf-424	331	26	as	as	SCONJ
gujaf-424	331	27	a	a	DET
gujaf-424	331	28	control	control	NOUN
gujaf-424	331	29	had	have	VERB
gujaf-424	331	30	positive	positive	ADJ
gujaf-424	331	31	and	and	CCONJ
gujaf-424	331	32	significant	significant	ADJ
gujaf-424	331	33	relationship	relationship	NOUN
gujaf-424	331	34	with	with	ADP
gujaf-424	331	35	financial	financial	ADJ
gujaf-424	331	36	performance	performance	NOUN
gujaf-424	331	37	.	.	PUNCT
gujaf-424	332	1	while	while	SCONJ
gujaf-424	332	2	abubakar	abubakar	PROPN
gujaf-424	332	3	,	,	PUNCT
gujaf-424	332	4	(	(	PUNCT
gujaf-424	332	5	2021	2021	NUM
gujaf-424	332	6	)	)	PUNCT
gujaf-424	332	7	;	;	PUNCT
gujaf-424	332	8	eyigege	eyigege	NOUN
gujaf-424	332	9	(	(	PUNCT
gujaf-424	332	10	2018	2018	NUM
gujaf-424	332	11	)	)	PUNCT
gujaf-424	332	12	found	find	VERB
gujaf-424	332	13	out	out	ADP
gujaf-424	332	14	that	that	DET
gujaf-424	332	15	firm	firm	ADJ
gujaf-424	332	16	size	size	NOUN
gujaf-424	332	17	as	as	SCONJ
gujaf-424	332	18	a	a	DET
gujaf-424	332	19	control	control	NOUN
gujaf-424	332	20	had	have	VERB
gujaf-424	332	21	positive	positive	ADJ
gujaf-424	332	22	,	,	PUNCT
gujaf-424	332	23	negative	negative	ADJ
gujaf-424	332	24	and	and	CCONJ
gujaf-424	332	25	insignificant	insignificant	ADJ
gujaf-424	332	26	relationship	relationship	NOUN
gujaf-424	332	27	with	with	ADP
gujaf-424	332	28	financial	financial	ADJ
gujaf-424	332	29	performance	performance	NOUN
gujaf-424	332	30	respectively	respectively	ADV
gujaf-424	332	31	.	.	PUNCT
gujaf-424	333	1	the	the	DET
gujaf-424	333	2	overall	overall	ADJ
gujaf-424	333	3	model	model	NOUN
gujaf-424	333	4	result	result	NOUN
gujaf-424	333	5	is	be	AUX
gujaf-424	333	6	significant	significant	ADJ
gujaf-424	333	7	with	with	ADP
gujaf-424	333	8	a	a	DET
gujaf-424	333	9	p	p	NOUN
gujaf-424	333	10	-	-	PUNCT
gujaf-424	333	11	value	value	NOUN
gujaf-424	333	12	of	of	ADP
gujaf-424	333	13	0.0000	0.0000	NUM
gujaf-424	333	14	very	very	ADV
gujaf-424	333	15	strong	strong	ADJ
gujaf-424	333	16	and	and	CCONJ
gujaf-424	333	17	greater	great	ADJ
gujaf-424	333	18	than	than	ADP
gujaf-424	333	19	the	the	DET
gujaf-424	333	20	wald	wald	NOUN
gujaf-424	333	21	chi2	chi2	NOUN
gujaf-424	333	22	of	of	ADP
gujaf-424	333	23	149.42	149.42	NUM
gujaf-424	333	24	which	which	PRON
gujaf-424	333	25	is	be	AUX
gujaf-424	333	26	significant	significant	ADJ
gujaf-424	333	27	at	at	ADP
gujaf-424	333	28	5	5	NUM
gujaf-424	333	29	%	%	NOUN
gujaf-424	333	30	significance	significance	NOUN
gujaf-424	333	31	level	level	NOUN
gujaf-424	333	32	shows	show	VERB
gujaf-424	333	33	that	that	SCONJ
gujaf-424	333	34	the	the	DET
gujaf-424	333	35	model	model	NOUN
gujaf-424	333	36	is	be	AUX
gujaf-424	333	37	best	well	ADV
gujaf-424	333	38	fit	fit	ADJ
gujaf-424	333	39	for	for	ADP
gujaf-424	333	40	the	the	DET
gujaf-424	333	41	study	study	NOUN
gujaf-424	333	42	.	.	PUNCT
gujaf-424	334	1	furthermore	furthermore	ADV
gujaf-424	334	2	,	,	PUNCT
gujaf-424	334	3	the	the	DET
gujaf-424	334	4	r2	r2	NOUN
gujaf-424	334	5	which	which	PRON
gujaf-424	334	6	is	be	AUX
gujaf-424	334	7	coefficient	coefficient	NOUN
gujaf-424	334	8	of	of	ADP
gujaf-424	334	9	determination	determination	NOUN
gujaf-424	334	10	stands	stand	VERB
gujaf-424	334	11	at	at	ADP
gujaf-424	334	12	0.3425	0.3425	NUM
gujaf-424	334	13	indicates	indicate	VERB
gujaf-424	334	14	that	that	SCONJ
gujaf-424	334	15	financing	financing	NOUN
gujaf-424	334	16	decisions	decision	NOUN
gujaf-424	334	17	components	component	NOUN
gujaf-424	334	18	combined	combine	VERB
gujaf-424	334	19	effects	effect	NOUN
gujaf-424	334	20	are	be	AUX
gujaf-424	334	21	able	able	ADJ
gujaf-424	334	22	to	to	PART
gujaf-424	334	23	explain	explain	VERB
gujaf-424	334	24	up	up	ADP
gujaf-424	334	25	to	to	ADP
gujaf-424	334	26	the	the	DET
gujaf-424	334	27	extent	extent	NOUN
gujaf-424	334	28	of	of	ADP
gujaf-424	334	29	34.25	34.25	NUM
gujaf-424	334	30	%	%	NOUN
gujaf-424	334	31	of	of	ADP
gujaf-424	334	32	the	the	DET
gujaf-424	334	33	variations	variation	NOUN
gujaf-424	334	34	in	in	ADP
gujaf-424	334	35	roa	roa	PROPN
gujaf-424	334	36	while	while	SCONJ
gujaf-424	334	37	the	the	DET
gujaf-424	334	38	remaining	remain	VERB
gujaf-424	334	39	65.75	65.75	NUM
gujaf-424	334	40	%	%	NOUN
gujaf-424	334	41	left	left	NOUN
gujaf-424	334	42	represented	represent	VERB
gujaf-424	334	43	other	other	ADJ
gujaf-424	334	44	variables	variable	NOUN
gujaf-424	334	45	not	not	PART
gujaf-424	334	46	captured	capture	VERB
gujaf-424	334	47	in	in	ADP
gujaf-424	334	48	the	the	DET
gujaf-424	334	49	model	model	NOUN
gujaf-424	334	50	of	of	ADP
gujaf-424	334	51	the	the	DET
gujaf-424	334	52	study	study	NOUN
gujaf-424	334	53	.	.	PUNCT
gujaf-424	335	1	this	this	DET
gujaf-424	335	2	result	result	NOUN
gujaf-424	335	3	showed	show	VERB
gujaf-424	335	4	that	that	SCONJ
gujaf-424	335	5	moderating	moderate	VERB
gujaf-424	335	6	effect	effect	NOUN
gujaf-424	335	7	of	of	ADP
gujaf-424	335	8	financial	financial	ADJ
gujaf-424	335	9	innovation	innovation	NOUN
gujaf-424	335	10	on	on	ADP
gujaf-424	335	11	financial	financial	ADJ
gujaf-424	335	12	performance	performance	NOUN
gujaf-424	335	13	has	have	VERB
gujaf-424	335	14	significant	significant	ADJ
gujaf-424	335	15	effect	effect	NOUN
gujaf-424	335	16	on	on	ADP
gujaf-424	335	17	financial	financial	ADJ
gujaf-424	335	18	performance	performance	NOUN
gujaf-424	335	19	of	of	ADP
gujaf-424	335	20	deposit	deposit	NOUN
gujaf-424	335	21	money	money	NOUN
gujaf-424	335	22	banks	bank	NOUN
gujaf-424	335	23	in	in	ADP
gujaf-424	335	24	nigeria	nigeria	PRON
gujaf-424	335	25	when	when	SCONJ
gujaf-424	335	26	compare	compare	VERB
gujaf-424	335	27	with	with	ADP
gujaf-424	335	28	the	the	DET
gujaf-424	335	29	results	result	NOUN
gujaf-424	335	30	of	of	ADP
gujaf-424	335	31	random	random	ADJ
gujaf-424	335	32	effect	effect	NOUN
gujaf-424	335	33	regression	regression	NOUN
gujaf-424	335	34	without	without	ADP
gujaf-424	335	35	moderator	moderator	NOUN
gujaf-424	335	36	overall	overall	ADJ
gujaf-424	335	37	model	model	NOUN
gujaf-424	335	38	result	result	NOUN
gujaf-424	335	39	was	be	AUX
gujaf-424	335	40	08.17	08.17	NUM
gujaf-424	335	41	%	%	NOUN
gujaf-424	335	42	compared	compare	VERB
gujaf-424	335	43	to	to	ADP
gujaf-424	335	44	34.25	34.25	NUM
gujaf-424	335	45	%	%	NOUN
gujaf-424	335	46	when	when	SCONJ
gujaf-424	335	47	moderator	moderator	NOUN
gujaf-424	335	48	was	be	AUX
gujaf-424	335	49	incorporated	incorporate	VERB
gujaf-424	335	50	into	into	ADP
gujaf-424	335	51	the	the	DET
gujaf-424	335	52	study	study	NOUN
gujaf-424	335	53	.	.	PUNCT
gujaf-424	336	1	variance	variance	NOUN
gujaf-424	336	2	inflation	inflation	NOUN
gujaf-424	336	3	factor	factor	NOUN
gujaf-424	336	4	(	(	PUNCT
gujaf-424	336	5	vif	vif	NOUN
gujaf-424	336	6	)	)	PUNCT
gujaf-424	336	7	and	and	CCONJ
gujaf-424	336	8	tolerance	tolerance	NOUN
gujaf-424	336	9	values	value	NOUN
gujaf-424	336	10	variable	variable	ADJ
gujaf-424	336	11	vif	vif	NOUN
gujaf-424	336	12	1	1	NUM
gujaf-424	336	13	/	/	SYM
gujaf-424	336	14	vif	vif	NOUN
gujaf-424	336	15	cr	cr	ADP
gujaf-424	336	16	3.23	3.23	NUM
gujaf-424	336	17	0.310039	0.310039	NUM
gujaf-424	336	18	risk	risk	NOUN
gujaf-424	336	19	-	-	PUNCT
gujaf-424	336	20	free	free	ADJ
gujaf-424	336	21	3.10	3.10	NUM
gujaf-424	336	22	0.322200	0.322200	NUM
gujaf-424	336	23	nwc	nwc	PROPN
gujaf-424	336	24	3.05	3.05	NUM
gujaf-424	336	25	0.327851	0.327851	NUM
gujaf-424	336	26	debts	debt	NOUN
gujaf-424	336	27	3.00	3.00	NUM
gujaf-424	336	28	0.332897	0.332897	NUM
gujaf-424	336	29	risky	risky	ADJ
gujaf-424	336	30	2.98	2.98	NUM
gujaf-424	336	31	0.336115	0.336115	NUM
gujaf-424	336	32	equity	equity	NOUN
gujaf-424	336	33	fin.innov	fin.innov	ADP
gujaf-424	336	34	1.73	1.73	NUM
gujaf-424	336	35	1.57	1.57	NUM
gujaf-424	336	36	0.578942	0.578942	NUM
gujaf-424	336	37	0.637597	0.637597	NUM
gujaf-424	336	38	mean	mean	ADJ
gujaf-424	336	39	vif	vif	NOUN
gujaf-424	336	40	2.66	2.66	NUM
gujaf-424	336	41	gusau	gusau	ADJ
gujaf-424	336	42	journal	journal	NOUN
gujaf-424	336	43	of	of	ADP
gujaf-424	336	44	accounting	accounting	NOUN
gujaf-424	336	45	and	and	CCONJ
gujaf-424	336	46	finance	finance	NOUN
gujaf-424	336	47	,	,	PUNCT
gujaf-424	336	48	vol.6	vol.6	PROPN
gujaf-424	336	49	,	,	PUNCT
gujaf-424	336	50	issue	issue	NOUN
gujaf-424	336	51	2	2	NUM
gujaf-424	336	52	,	,	PUNCT
gujaf-424	336	53	april	april	PROPN
gujaf-424	336	54	,	,	PUNCT
gujaf-424	336	55	2025	2025	NUM
gujaf-424	336	56	201	201	NUM
gujaf-424	336	57	source	source	NOUN
gujaf-424	336	58	:	:	PUNCT
gujaf-424	336	59	researcher	researcher	NOUN
gujaf-424	336	60	’s	’s	PART
gujaf-424	336	61	computation	computation	NOUN
gujaf-424	336	62	.	.	PUNCT
gujaf-424	337	1	stata	stata	VERB
gujaf-424	337	2	13	13	NUM
gujaf-424	337	3	version	version	NOUN
gujaf-424	337	4	:	:	PUNCT
gujaf-424	338	1	2025	2025	NUM
gujaf-424	338	2	.	.	PUNCT
gujaf-424	339	1	table	table	NOUN
gujaf-424	339	2	shows	show	VERB
gujaf-424	339	3	that	that	SCONJ
gujaf-424	339	4	the	the	DET
gujaf-424	339	5	vif	vif	NOUN
gujaf-424	339	6	of	of	ADP
gujaf-424	339	7	all	all	DET
gujaf-424	339	8	the	the	DET
gujaf-424	339	9	variables	variable	NOUN
gujaf-424	339	10	are	be	AUX
gujaf-424	339	11	less	less	ADJ
gujaf-424	339	12	than	than	ADP
gujaf-424	339	13	10	10	NUM
gujaf-424	339	14	and	and	CCONJ
gujaf-424	339	15	tolerance	tolerance	NOUN
gujaf-424	339	16	level	level	NOUN
gujaf-424	339	17	of	of	ADP
gujaf-424	339	18	all	all	DET
gujaf-424	339	19	the	the	DET
gujaf-424	339	20	variables	variable	NOUN
gujaf-424	339	21	were	be	AUX
gujaf-424	339	22	less	less	ADJ
gujaf-424	339	23	than	than	ADP
gujaf-424	339	24	1	1	NUM
gujaf-424	339	25	indicating	indicate	VERB
gujaf-424	339	26	that	that	SCONJ
gujaf-424	339	27	,	,	PUNCT
gujaf-424	339	28	the	the	DET
gujaf-424	339	29	data	datum	NOUN
gujaf-424	339	30	used	use	VERB
gujaf-424	339	31	for	for	ADP
gujaf-424	339	32	the	the	DET
gujaf-424	339	33	study	study	NOUN
gujaf-424	339	34	were	be	AUX
gujaf-424	339	35	absent	absent	ADJ
gujaf-424	339	36	of	of	ADP
gujaf-424	339	37	harmful	harmful	ADJ
gujaf-424	339	38	multicollinearity	multicollinearity	NOUN
gujaf-424	339	39	.	.	PUNCT
gujaf-424	340	1	5.0	5.0	NUM
gujaf-424	340	2	summary	summary	NOUN
gujaf-424	340	3	and	and	CCONJ
gujaf-424	340	4	conclusion	conclusion	VERB
gujaf-424	340	5	the	the	DET
gujaf-424	340	6	objective	objective	NOUN
gujaf-424	340	7	of	of	ADP
gujaf-424	340	8	the	the	DET
gujaf-424	340	9	study	study	NOUN
gujaf-424	340	10	was	be	AUX
gujaf-424	340	11	to	to	PART
gujaf-424	340	12	investigate	investigate	VERB
gujaf-424	340	13	the	the	DET
gujaf-424	340	14	effect	effect	NOUN
gujaf-424	340	15	of	of	ADP
gujaf-424	340	16	financing	financing	NOUN
gujaf-424	340	17	decisions	decision	NOUN
gujaf-424	340	18	on	on	ADP
gujaf-424	340	19	financial	financial	ADJ
gujaf-424	340	20	performance	performance	NOUN
gujaf-424	340	21	of	of	ADP
gujaf-424	340	22	deposit	deposit	NOUN
gujaf-424	340	23	money	money	NOUN
gujaf-424	340	24	banks	bank	NOUN
gujaf-424	340	25	in	in	ADP
gujaf-424	340	26	nigeria	nigeria	PROPN
gujaf-424	340	27	:	:	PUNCT
gujaf-424	340	28	a	a	DET
gujaf-424	340	29	moderating	moderate	VERB
gujaf-424	340	30	role	role	NOUN
gujaf-424	340	31	of	of	ADP
gujaf-424	340	32	financial	financial	ADJ
gujaf-424	340	33	innovation	innovation	NOUN
gujaf-424	340	34	.	.	PUNCT
gujaf-424	341	1	descriptive	descriptive	ADJ
gujaf-424	341	2	research	research	NOUN
gujaf-424	341	3	design	design	NOUN
gujaf-424	341	4	was	be	AUX
gujaf-424	341	5	utilized	utilize	VERB
gujaf-424	341	6	with	with	ADP
gujaf-424	341	7	a	a	DET
gujaf-424	341	8	sample	sample	NOUN
gujaf-424	341	9	size	size	NOUN
gujaf-424	341	10	of	of	ADP
gujaf-424	341	11	16	16	NUM
gujaf-424	341	12	banks	bank	NOUN
gujaf-424	341	13	out	out	ADP
gujaf-424	341	14	of	of	ADP
gujaf-424	341	15	26	26	NUM
gujaf-424	341	16	deposit	deposit	NOUN
gujaf-424	341	17	money	money	NOUN
gujaf-424	341	18	banks	bank	NOUN
gujaf-424	341	19	in	in	ADP
gujaf-424	341	20	nigeria	nigeria	PROPN
gujaf-424	341	21	for	for	ADP
gujaf-424	341	22	the	the	DET
gujaf-424	341	23	study	study	NOUN
gujaf-424	341	24	over	over	ADP
gujaf-424	341	25	a	a	DET
gujaf-424	341	26	period	period	NOUN
gujaf-424	341	27	of	of	ADP
gujaf-424	341	28	fifteen	fifteen	NUM
gujaf-424	341	29	years	year	NOUN
gujaf-424	341	30	from	from	ADP
gujaf-424	341	31	2009	2009	NUM
gujaf-424	341	32	-	-	SYM
gujaf-424	341	33	2023	2023	NUM
gujaf-424	341	34	using	use	VERB
gujaf-424	341	35	secondary	secondary	ADJ
gujaf-424	341	36	sources	source	NOUN
gujaf-424	341	37	of	of	ADP
gujaf-424	341	38	data	datum	NOUN
gujaf-424	341	39	obtained	obtain	VERB
gujaf-424	341	40	from	from	ADP
gujaf-424	341	41	nigerian	nigerian	ADJ
gujaf-424	341	42	exchange	exchange	NOUN
gujaf-424	341	43	group	group	NOUN
gujaf-424	341	44	.	.	PUNCT
gujaf-424	342	1	the	the	DET
gujaf-424	342	2	research	research	NOUN
gujaf-424	342	3	findings	finding	NOUN
gujaf-424	342	4	indicated	indicate	VERB
gujaf-424	342	5	that	that	SCONJ
gujaf-424	342	6	,	,	PUNCT
gujaf-424	342	7	debt	debt	NOUN
gujaf-424	342	8	and	and	CCONJ
gujaf-424	342	9	equity	equity	NOUN
gujaf-424	342	10	financing	financing	NOUN
gujaf-424	342	11	decisions	decision	NOUN
gujaf-424	342	12	had	have	VERB
gujaf-424	342	13	positive	positive	ADJ
gujaf-424	342	14	and	and	CCONJ
gujaf-424	342	15	statistically	statistically	ADV
gujaf-424	342	16	significant	significant	ADJ
gujaf-424	342	17	effect	effect	NOUN
gujaf-424	342	18	on	on	ADP
gujaf-424	342	19	financial	financial	ADJ
gujaf-424	342	20	performance	performance	NOUN
gujaf-424	342	21	(	(	PUNCT
gujaf-424	342	22	returns	return	NOUN
gujaf-424	342	23	on	on	ADP
gujaf-424	342	24	assets	asset	NOUN
gujaf-424	342	25	)	)	PUNCT
gujaf-424	342	26	at	at	ADP
gujaf-424	342	27	5	5	NUM
gujaf-424	342	28	%	%	NOUN
gujaf-424	342	29	significance	significance	NOUN
gujaf-424	342	30	level	level	NOUN
gujaf-424	342	31	.	.	PUNCT
gujaf-424	343	1	risky	risky	ADJ
gujaf-424	343	2	and	and	CCONJ
gujaf-424	343	3	risk	risk	NOUN
gujaf-424	343	4	-	-	PUNCT
gujaf-424	343	5	free	free	ADJ
gujaf-424	343	6	investment	investment	NOUN
gujaf-424	343	7	financing	financing	NOUN
gujaf-424	343	8	decisions	decision	NOUN
gujaf-424	343	9	had	have	VERB
gujaf-424	343	10	negative	negative	ADJ
gujaf-424	343	11	and	and	CCONJ
gujaf-424	343	12	statistically	statistically	ADV
gujaf-424	343	13	significant	significant	ADJ
gujaf-424	343	14	effect	effect	NOUN
gujaf-424	343	15	on	on	ADP
gujaf-424	343	16	financial	financial	ADJ
gujaf-424	343	17	performance	performance	NOUN
gujaf-424	343	18	(	(	PUNCT
gujaf-424	343	19	returns	return	NOUN
gujaf-424	343	20	on	on	ADP
gujaf-424	343	21	assets	asset	NOUN
gujaf-424	343	22	)	)	PUNCT
gujaf-424	343	23	at	at	ADP
gujaf-424	343	24	5	5	NUM
gujaf-424	343	25	%	%	NOUN
gujaf-424	343	26	significance	significance	NOUN
gujaf-424	343	27	level	level	NOUN
gujaf-424	343	28	.	.	PUNCT
gujaf-424	344	1	this	this	DET
gujaf-424	344	2	result	result	NOUN
gujaf-424	344	3	supported	support	VERB
gujaf-424	344	4	the	the	DET
gujaf-424	344	5	signaling	signal	VERB
gujaf-424	344	6	theory	theory	NOUN
gujaf-424	344	7	.	.	PUNCT
gujaf-424	345	1	however	however	ADV
gujaf-424	345	2	,	,	PUNCT
gujaf-424	345	3	current	current	ADJ
gujaf-424	345	4	ratio	ratio	NOUN
gujaf-424	345	5	and	and	CCONJ
gujaf-424	345	6	networking	network	VERB
gujaf-424	345	7	capital	capital	NOUN
gujaf-424	345	8	(	(	PUNCT
gujaf-424	345	9	liquidity	liquidity	NOUN
gujaf-424	345	10	)	)	PUNCT
gujaf-424	345	11	financing	financing	NOUN
gujaf-424	345	12	decisions	decision	NOUN
gujaf-424	345	13	had	have	VERB
gujaf-424	345	14	positive	positive	ADJ
gujaf-424	345	15	and	and	CCONJ
gujaf-424	345	16	negative	negative	ADJ
gujaf-424	345	17	coefficient	coefficient	NOUN
gujaf-424	345	18	and	and	CCONJ
gujaf-424	345	19	insignificant	insignificant	ADJ
gujaf-424	345	20	effects	effect	NOUN
gujaf-424	345	21	on	on	ADP
gujaf-424	345	22	financial	financial	ADJ
gujaf-424	345	23	performance	performance	NOUN
gujaf-424	345	24	of	of	ADP
gujaf-424	345	25	deposit	deposit	NOUN
gujaf-424	345	26	money	money	NOUN
gujaf-424	345	27	banks	bank	NOUN
gujaf-424	345	28	in	in	ADP
gujaf-424	345	29	nigeria	nigeria	PROPN
gujaf-424	345	30	respectively	respectively	ADV
gujaf-424	345	31	.	.	PUNCT
gujaf-424	346	1	this	this	PRON
gujaf-424	346	2	implied	imply	VERB
gujaf-424	346	3	that	that	SCONJ
gujaf-424	346	4	,	,	PUNCT
gujaf-424	346	5	moderating	moderate	VERB
gujaf-424	346	6	effect	effect	NOUN
gujaf-424	346	7	of	of	ADP
gujaf-424	346	8	financial	financial	ADJ
gujaf-424	346	9	innovation	innovation	NOUN
gujaf-424	346	10	had	have	VERB
gujaf-424	346	11	positive	positive	ADJ
gujaf-424	346	12	and	and	CCONJ
gujaf-424	346	13	significant	significant	ADJ
gujaf-424	346	14	effect	effect	NOUN
gujaf-424	346	15	on	on	ADP
gujaf-424	346	16	financial	financial	ADJ
gujaf-424	346	17	performance	performance	NOUN
gujaf-424	346	18	of	of	ADP
gujaf-424	346	19	deposit	deposit	NOUN
gujaf-424	346	20	money	money	NOUN
gujaf-424	346	21	banks	bank	NOUN
gujaf-424	346	22	in	in	ADP
gujaf-424	346	23	nigeria	nigeria	PROPN
gujaf-424	346	24	.	.	PUNCT
gujaf-424	347	1	this	this	DET
gujaf-424	347	2	result	result	NOUN
gujaf-424	347	3	supported	support	VERB
gujaf-424	347	4	the	the	DET
gujaf-424	347	5	agency	agency	NOUN
gujaf-424	347	6	cost	cost	NOUN
gujaf-424	347	7	theory	theory	NOUN
gujaf-424	347	8	used	use	VERB
gujaf-424	347	9	for	for	ADP
gujaf-424	347	10	the	the	DET
gujaf-424	347	11	study	study	NOUN
gujaf-424	347	12	.	.	PUNCT
gujaf-424	348	1	the	the	DET
gujaf-424	348	2	overall	overall	ADJ
gujaf-424	348	3	model	model	NOUN
gujaf-424	348	4	’s	’s	PART
gujaf-424	348	5	findings	finding	NOUN
gujaf-424	348	6	showed	show	VERB
gujaf-424	348	7	a	a	DET
gujaf-424	348	8	significant	significant	ADJ
gujaf-424	348	9	relationship	relationship	NOUN
gujaf-424	348	10	of	of	ADP
gujaf-424	348	11	all	all	DET
gujaf-424	348	12	the	the	DET
gujaf-424	348	13	financing	financing	NOUN
gujaf-424	348	14	decisions	decision	NOUN
gujaf-424	348	15	components	component	NOUN
gujaf-424	348	16	with	with	ADP
gujaf-424	348	17	return	return	NOUN
gujaf-424	348	18	on	on	ADP
gujaf-424	348	19	assets	asset	NOUN
gujaf-424	348	20	that	that	PRON
gujaf-424	348	21	proxy	proxy	VERB
gujaf-424	348	22	financial	financial	ADJ
gujaf-424	348	23	performance	performance	NOUN
gujaf-424	348	24	.	.	PUNCT
gujaf-424	349	1	the	the	DET
gujaf-424	349	2	study	study	NOUN
gujaf-424	349	3	hence	hence	ADV
gujaf-424	349	4	concluded	conclude	VERB
gujaf-424	349	5	that	that	SCONJ
gujaf-424	349	6	,	,	PUNCT
gujaf-424	349	7	financial	financial	ADJ
gujaf-424	349	8	innovation	innovation	NOUN
gujaf-424	349	9	introduced	introduce	VERB
gujaf-424	349	10	as	as	ADP
gujaf-424	349	11	moderating	moderate	VERB
gujaf-424	349	12	variable	variable	NOUN
gujaf-424	349	13	has	have	VERB
gujaf-424	349	14	a	a	DET
gujaf-424	349	15	positive	positive	ADJ
gujaf-424	349	16	effect	effect	NOUN
gujaf-424	349	17	on	on	ADP
gujaf-424	349	18	financial	financial	ADJ
gujaf-424	349	19	performance	performance	NOUN
gujaf-424	349	20	of	of	ADP
gujaf-424	349	21	deposit	deposit	NOUN
gujaf-424	349	22	money	money	NOUN
gujaf-424	349	23	banks	bank	NOUN
gujaf-424	349	24	in	in	ADP
gujaf-424	349	25	nigeria	nigeria	PROPN
gujaf-424	349	26	.	.	PUNCT
gujaf-424	350	1	recommendations	recommendation	NOUN
gujaf-424	350	2	based	base	VERB
gujaf-424	350	3	on	on	ADP
gujaf-424	350	4	fact	fact	NOUN
gujaf-424	350	5	and	and	CCONJ
gujaf-424	350	6	figure	figure	VERB
gujaf-424	350	7	in	in	ADP
gujaf-424	350	8	the	the	DET
gujaf-424	350	9	study	study	NOUN
gujaf-424	350	10	’s	’s	PART
gujaf-424	350	11	findings	finding	NOUN
gujaf-424	350	12	,	,	PUNCT
gujaf-424	350	13	some	some	DET
gujaf-424	350	14	key	key	ADJ
gujaf-424	350	15	policy	policy	NOUN
gujaf-424	350	16	recommendations	recommendation	NOUN
gujaf-424	350	17	were	be	AUX
gujaf-424	350	18	suggested	suggest	VERB
gujaf-424	350	19	to	to	ADP
gujaf-424	350	20	the	the	DET
gujaf-424	350	21	decision	decision	NOUN
gujaf-424	350	22	makers	maker	NOUN
gujaf-424	350	23	of	of	ADP
gujaf-424	350	24	banking	banking	NOUN
gujaf-424	350	25	sector	sector	NOUN
gujaf-424	350	26	in	in	ADP
gujaf-424	350	27	nigeria	nigeria	PROPN
gujaf-424	350	28	.	.	PUNCT
gujaf-424	351	1	i.	i.	PROPN
gujaf-424	351	2	banking	banking	NOUN
gujaf-424	351	3	sector	sector	NOUN
gujaf-424	351	4	in	in	ADP
gujaf-424	351	5	nigeria	nigeria	PROPN
gujaf-424	351	6	should	should	AUX
gujaf-424	351	7	embark	embark	VERB
gujaf-424	351	8	on	on	ADP
gujaf-424	351	9	borrowing	borrow	VERB
gujaf-424	351	10	to	to	PART
gujaf-424	351	11	finance	finance	VERB
gujaf-424	351	12	their	their	PRON
gujaf-424	351	13	businesses	business	NOUN
gujaf-424	351	14	as	as	SCONJ
gujaf-424	351	15	it	it	PRON
gujaf-424	351	16	quick	quick	ADJ
gujaf-424	351	17	to	to	PART
gujaf-424	351	18	assess	assess	VERB
gujaf-424	351	19	as	as	ADV
gujaf-424	351	20	long	long	ADV
gujaf-424	351	21	as	as	SCONJ
gujaf-424	351	22	the	the	DET
gujaf-424	351	23	returns	return	NOUN
gujaf-424	351	24	on	on	ADP
gujaf-424	351	25	borrowing	borrowing	NOUN
gujaf-424	351	26	can	can	AUX
gujaf-424	351	27	be	be	AUX
gujaf-424	351	28	higher	high	ADJ
gujaf-424	351	29	to	to	PART
gujaf-424	351	30	take	take	VERB
gujaf-424	351	31	care	care	NOUN
gujaf-424	351	32	of	of	ADP
gujaf-424	351	33	the	the	DET
gujaf-424	351	34	bank	bank	NOUN
gujaf-424	351	35	interest	interest	NOUN
gujaf-424	351	36	,	,	PUNCT
gujaf-424	351	37	settle	settle	VERB
gujaf-424	351	38	sundry	sundry	ADJ
gujaf-424	351	39	expenses	expense	NOUN
gujaf-424	351	40	and	and	CCONJ
gujaf-424	351	41	generate	generate	VERB
gujaf-424	351	42	income	income	NOUN
gujaf-424	351	43	for	for	SCONJ
gujaf-424	351	44	the	the	DET
gujaf-424	351	45	firm	firm	NOUN
gujaf-424	351	46	to	to	PART
gujaf-424	351	47	achieve	achieve	VERB
gujaf-424	351	48	financial	financial	ADJ
gujaf-424	351	49	performance	performance	NOUN
gujaf-424	351	50	with	with	ADP
gujaf-424	351	51	less	less	ADJ
gujaf-424	351	52	cost	cost	NOUN
gujaf-424	351	53	.	.	PUNCT
gujaf-424	352	1	ii.banking	ii.banke	VERB
gujaf-424	352	2	sector	sector	NOUN
gujaf-424	352	3	through	through	ADP
gujaf-424	352	4	the	the	DET
gujaf-424	352	5	nigeria	nigeria	PROPN
gujaf-424	352	6	exchange	exchange	PROPN
gujaf-424	352	7	group	group	NOUN
gujaf-424	352	8	are	be	AUX
gujaf-424	352	9	encouraged	encourage	VERB
gujaf-424	352	10	to	to	PART
gujaf-424	352	11	issue	issue	VERB
gujaf-424	352	12	more	more	ADJ
gujaf-424	352	13	shares	share	NOUN
gujaf-424	352	14	to	to	ADP
gujaf-424	352	15	the	the	DET
gujaf-424	352	16	general	general	ADJ
gujaf-424	352	17	public	public	NOUN
gujaf-424	352	18	to	to	PART
gujaf-424	352	19	raise	raise	VERB
gujaf-424	352	20	funds	fund	NOUN
gujaf-424	352	21	for	for	ADP
gujaf-424	352	22	financing	finance	VERB
gujaf-424	352	23	their	their	PRON
gujaf-424	352	24	businesses	business	NOUN
gujaf-424	352	25	as	as	SCONJ
gujaf-424	352	26	it	it	PRON
gujaf-424	352	27	reduces	reduce	VERB
gujaf-424	352	28	costs	cost	NOUN
gujaf-424	352	29	and	and	CCONJ
gujaf-424	352	30	generated	generate	VERB
gujaf-424	352	31	higher	high	ADJ
gujaf-424	352	32	returns	return	NOUN
gujaf-424	352	33	as	as	SCONJ
gujaf-424	352	34	supported	support	VERB
gujaf-424	352	35	by	by	ADP
gujaf-424	352	36	trade	trade	NOUN
gujaf-424	352	37	-	-	PUNCT
gujaf-424	352	38	off	off	ADP
gujaf-424	352	39	theory	theory	NOUN
gujaf-424	352	40	.	.	PUNCT
gujaf-424	353	1	iii	iii	X
gujaf-424	353	2	.	.	PUNCT
gujaf-424	354	1	banks	bank	NOUN
gujaf-424	354	2	decision	decision	NOUN
gujaf-424	354	3	makers	maker	NOUN
gujaf-424	354	4	are	be	AUX
gujaf-424	354	5	advised	advise	VERB
gujaf-424	354	6	to	to	PART
gujaf-424	354	7	be	be	AUX
gujaf-424	354	8	cautious	cautious	ADJ
gujaf-424	354	9	in	in	ADP
gujaf-424	354	10	investing	invest	VERB
gujaf-424	354	11	in	in	ADP
gujaf-424	354	12	risky	risky	ADJ
gujaf-424	354	13	stocks	stock	NOUN
gujaf-424	354	14	due	due	ADP
gujaf-424	354	15	to	to	ADP
gujaf-424	354	16	its	its	PRON
gujaf-424	354	17	inverse	inverse	NOUN
gujaf-424	354	18	relationship	relationship	NOUN
gujaf-424	354	19	and	and	CCONJ
gujaf-424	354	20	danger	danger	NOUN
gujaf-424	354	21	of	of	ADP
gujaf-424	354	22	inability	inability	NOUN
gujaf-424	354	23	to	to	PART
gujaf-424	354	24	recoups	recoups	VERB
gujaf-424	354	25	the	the	DET
gujaf-424	354	26	capital	capital	NOUN
gujaf-424	354	27	invested	invest	VERB
gujaf-424	354	28	.	.	PUNCT
gujaf-424	355	1	iv.risk	iv.risk	NOUN
gujaf-424	355	2	-	-	PUNCT
gujaf-424	355	3	free	free	ADJ
gujaf-424	355	4	investment	investment	NOUN
gujaf-424	355	5	like	like	ADP
gujaf-424	355	6	bonds	bond	NOUN
gujaf-424	355	7	,	,	PUNCT
gujaf-424	355	8	debentures	debenture	NOUN
gujaf-424	355	9	and	and	CCONJ
gujaf-424	355	10	commercial	commercial	ADJ
gujaf-424	355	11	papers	paper	NOUN
gujaf-424	355	12	were	be	AUX
gujaf-424	355	13	recommended	recommend	VERB
gujaf-424	355	14	to	to	ADP
gujaf-424	355	15	the	the	DET
gujaf-424	355	16	banks	bank	NOUN
gujaf-424	355	17	’s	’s	PART
gujaf-424	355	18	decision	decision	NOUN
gujaf-424	355	19	makers	maker	NOUN
gujaf-424	355	20	as	as	SCONJ
gujaf-424	355	21	this	this	PRON
gujaf-424	355	22	has	have	AUX
gujaf-424	355	23	guarantee	guarantee	NOUN
gujaf-424	355	24	,	,	PUNCT
gujaf-424	355	25	secured	secured	ADJ
gujaf-424	355	26	and	and	CCONJ
gujaf-424	355	27	short	short	ADJ
gujaf-424	355	28	maturity	maturity	NOUN
gujaf-424	355	29	period	period	NOUN
gujaf-424	355	30	with	with	ADP
gujaf-424	355	31	a	a	DET
gujaf-424	355	32	defined	define	VERB
gujaf-424	355	33	constant	constant	ADJ
gujaf-424	355	34	return	return	NOUN
gujaf-424	355	35	.	.	PUNCT
gujaf-424	356	1	gusau	gusau	ADJ
gujaf-424	356	2	journal	journal	PROPN
gujaf-424	356	3	of	of	ADP
gujaf-424	356	4	accounting	accounting	NOUN
gujaf-424	356	5	and	and	CCONJ
gujaf-424	356	6	finance	finance	NOUN
gujaf-424	356	7	,	,	PUNCT
gujaf-424	356	8	vol.6	vol.6	PROPN
gujaf-424	356	9	,	,	PUNCT
gujaf-424	356	10	issue	issue	NOUN
gujaf-424	356	11	2	2	NUM
gujaf-424	356	12	,	,	PUNCT
gujaf-424	356	13	april	april	PROPN
gujaf-424	356	14	,	,	PUNCT
gujaf-424	356	15	2025	2025	NUM
gujaf-424	356	16	202	202	NUM
gujaf-424	356	17	v.	v.	ADP
gujaf-424	356	18	banking	banking	NOUN
gujaf-424	356	19	sector	sector	NOUN
gujaf-424	356	20	in	in	ADP
gujaf-424	356	21	nigeria	nigeria	PROPN
gujaf-424	356	22	is	be	AUX
gujaf-424	356	23	discouraged	discourage	VERB
gujaf-424	356	24	of	of	ADP
gujaf-424	356	25	keeping	keep	VERB
gujaf-424	356	26	excess	excess	ADJ
gujaf-424	356	27	funds	fund	NOUN
gujaf-424	356	28	liquidity	liquidity	NOUN
gujaf-424	356	29	in	in	ADP
gujaf-424	356	30	their	their	PRON
gujaf-424	356	31	possession	possession	NOUN
gujaf-424	356	32	as	as	SCONJ
gujaf-424	356	33	this	this	PRON
gujaf-424	356	34	will	will	AUX
gujaf-424	356	35	generate	generate	VERB
gujaf-424	356	36	nothing	nothing	PRON
gujaf-424	356	37	to	to	ADP
gujaf-424	356	38	the	the	DET
gujaf-424	356	39	banks	bank	NOUN
gujaf-424	356	40	’s	’s	PART
gujaf-424	356	41	financial	financial	ADJ
gujaf-424	356	42	performance	performance	NOUN
gujaf-424	356	43	since	since	SCONJ
gujaf-424	356	44	returns	return	NOUN
gujaf-424	356	45	on	on	ADP
gujaf-424	356	46	such	such	ADJ
gujaf-424	356	47	funds	fund	NOUN
gujaf-424	356	48	if	if	SCONJ
gujaf-424	356	49	not	not	PART
gujaf-424	356	50	invested	invest	VERB
gujaf-424	356	51	is	be	AUX
gujaf-424	356	52	loss	loss	NOUN
gujaf-424	356	53	.	.	PUNCT
gujaf-424	357	1	iii	iii	X
gujaf-424	357	2	.	.	PUNCT
gujaf-424	358	1	conclusively	conclusively	ADV
gujaf-424	358	2	,	,	PUNCT
gujaf-424	358	3	decision	decision	NOUN
gujaf-424	358	4	makers	maker	NOUN
gujaf-424	358	5	of	of	ADP
gujaf-424	358	6	banking	banking	NOUN
gujaf-424	358	7	sector	sector	NOUN
gujaf-424	358	8	in	in	ADP
gujaf-424	358	9	nigeria	nigeria	PROPN
gujaf-424	358	10	are	be	AUX
gujaf-424	358	11	advised	advise	VERB
gujaf-424	358	12	to	to	PART
gujaf-424	358	13	expend	expend	VERB
gujaf-424	358	14	more	more	ADV
gujaf-424	358	15	on	on	ADP
gujaf-424	358	16	financial	financial	ADJ
gujaf-424	358	17	innovation	innovation	NOUN
gujaf-424	358	18	components	component	NOUN
gujaf-424	358	19	(	(	PUNCT
gujaf-424	358	20	atm	atm	PROPN
gujaf-424	358	21	,	,	PUNCT
gujaf-424	358	22	pos	pos	NOUN
gujaf-424	358	23	,	,	PUNCT
gujaf-424	358	24	e	e	NOUN
gujaf-424	358	25	-	-	NOUN
gujaf-424	358	26	banking	banking	ADJ
gujaf-424	358	27	/	/	SYM
gujaf-424	358	28	internet	internet	NOUN
gujaf-424	358	29	banking	banking	NOUN
gujaf-424	358	30	)	)	PUNCT
gujaf-424	358	31	to	to	PART
gujaf-424	358	32	expand	expand	VERB
gujaf-424	358	33	the	the	DET
gujaf-424	358	34	facilities	facility	NOUN
gujaf-424	358	35	to	to	PART
gujaf-424	358	36	be	be	AUX
gujaf-424	358	37	assessable	assessable	ADJ
gujaf-424	358	38	to	to	ADP
gujaf-424	358	39	their	their	PRON
gujaf-424	358	40	customers	customer	NOUN
gujaf-424	358	41	.	.	PUNCT
gujaf-424	359	1	references	reference	NOUN
gujaf-424	359	2	agung	agung	PROPN
gujaf-424	359	3	,	,	PUNCT
gujaf-424	359	4	g.	g.	PROPN
gujaf-424	359	5	,	,	PUNCT
gujaf-424	359	6	hasnawati	hasnawati	PROPN
gujaf-424	359	7	,	,	PUNCT
gujaf-424	359	8	r.	r.	PROPN
gujaf-424	359	9	a.	a.	PROPN
gujaf-424	359	10	&	&	CCONJ
gujaf-424	359	11	huzaimah	huzaimah	PROPN
gujaf-424	359	12	,	,	PUNCT
gujaf-424	359	13	f.	f.	PROPN
gujaf-424	359	14	(	(	PUNCT
gujaf-424	359	15	2021	2021	NUM
gujaf-424	359	16	)	)	PUNCT
gujaf-424	359	17	.	.	PUNCT
gujaf-424	360	1	the	the	DET
gujaf-424	360	2	effect	effect	NOUN
gujaf-424	360	3	of	of	ADP
gujaf-424	360	4	investment	investment	NOUN
gujaf-424	360	5	decisions	decision	NOUN
gujaf-424	360	6	,	,	PUNCT
gujaf-424	360	7	financing	financing	NOUN
gujaf-424	360	8	decisions	decision	NOUN
gujaf-424	360	9	,	,	PUNCT
gujaf-424	360	10	and	and	CCONJ
gujaf-424	360	11	dividend	dividend	NOUN
gujaf-424	360	12	policy	policy	NOUN
gujaf-424	360	13	on	on	ADP
gujaf-424	360	14	firm	firm	ADJ
gujaf-424	360	15	value	value	NOUN
gujaf-424	360	16	.	.	PUNCT
gujaf-424	361	1	(	(	PUNCT
gujaf-424	361	2	a	a	DET
gujaf-424	361	3	study	study	NOUN
gujaf-424	361	4	on	on	ADP
gujaf-424	361	5	the	the	DET
gujaf-424	361	6	food	food	NOUN
gujaf-424	361	7	and	and	CCONJ
gujaf-424	361	8	beverage	beverage	NOUN
gujaf-424	361	9	industry	industry	NOUN
gujaf-424	361	10	listed	list	VERB
gujaf-424	361	11	on	on	ADP
gujaf-424	361	12	the	the	DET
gujaf-424	361	13	indonesia	indonesia	PROPN
gujaf-424	361	14	stock	stock	PROPN
gujaf-424	361	15	exchange	exchange	PROPN
gujaf-424	361	16	,	,	PUNCT
gujaf-424	361	17	2016	2016	NUM
gujaf-424	361	18	-	-	SYM
gujaf-424	361	19	2018	2018	NUM
gujaf-424	361	20	)	)	PUNCT
gujaf-424	361	21	.	.	PUNCT
gujaf-424	362	1	jurnal	jurnal	PROPN
gujaf-424	362	2	bisnis	bisnis	PROPN
gujaf-424	362	3	dan	dan	PROPN
gujaf-424	362	4	manajemen	manajemen	PROPN
gujaf-424	362	5	,	,	PUNCT
gujaf-424	362	6	issn	issn	PROPN
gujaf-424	362	7	1411	1411	NUM
gujaf-424	362	8	–	–	PUNCT
gujaf-424	362	9	9366	9366	NUM
gujaf-424	362	10	e	e	X
gujaf-424	362	11	-	-	NOUN
gujaf-424	362	12	issn	issn	VERB
gujaf-424	362	13	2747	2747	NUM
gujaf-424	362	14	–	–	PUNCT
gujaf-424	362	15	0032	0032	NUM
gujaf-424	362	16	.	.	PUNCT
gujaf-424	363	1	17(1	17(1	NUM
gujaf-424	363	2	)	)	PUNCT
gujaf-424	363	3	,	,	PUNCT
gujaf-424	363	4	1	1	NUM
gujaf-424	363	5	-	-	SYM
gujaf-424	363	6	12	12	NUM
gujaf-424	363	7	ali	ali	PROPN
gujaf-424	363	8	,	,	PUNCT
gujaf-424	363	9	a.	a.	PROPN
gujaf-424	363	10	&	&	CCONJ
gujaf-424	363	11	shaik	shaik	PROPN
gujaf-424	363	12	,	,	PUNCT
gujaf-424	363	13	a.	a.	PROPN
gujaf-424	363	14	r.	r.	PROPN
gujaf-424	363	15	(	(	PUNCT
gujaf-424	363	16	2022	2022	NUM
gujaf-424	363	17	)	)	PUNCT
gujaf-424	363	18	.	.	PUNCT
gujaf-424	364	1	effect	effect	NOUN
gujaf-424	364	2	of	of	ADP
gujaf-424	364	3	debt	debt	NOUN
gujaf-424	364	4	financing	financing	NOUN
gujaf-424	364	5	on	on	ADP
gujaf-424	364	6	firm	firm	ADJ
gujaf-424	364	7	performance	performance	NOUN
gujaf-424	364	8	:	:	PUNCT
gujaf-424	364	9	a	a	DET
gujaf-424	364	10	study	study	NOUN
gujaf-424	364	11	on	on	ADP
gujaf-424	364	12	energy	energy	NOUN
gujaf-424	364	13	sector	sector	NOUN
gujaf-424	364	14	of	of	ADP
gujaf-424	364	15	saudi	saudi	PROPN
gujaf-424	364	16	arabia	arabia	PROPN
gujaf-424	364	17	.	.	PUNCT
gujaf-424	365	1	international	international	ADJ
gujaf-424	365	2	journal	journal	PROPN
gujaf-424	365	3	of	of	ADP
gujaf-424	365	4	energy	energy	NOUN
gujaf-424	365	5	economics	economic	NOUN
gujaf-424	365	6	and	and	CCONJ
gujaf-424	365	7	policy.12(6	policy.12(6	NOUN
gujaf-424	365	8	)	)	PUNCT
gujaf-424	365	9	,	,	PUNCT
gujaf-424	365	10	10	10	NUM
gujaf-424	365	11	-	-	SYM
gujaf-424	365	12	15	15	NUM
gujaf-424	365	13	.	.	PUNCT
gujaf-424	366	1	almakura	almakura	PROPN
gujaf-424	366	2	,	,	PUNCT
gujaf-424	366	3	f.	f.	PROPN
gujaf-424	366	4	a.	a.	PROPN
gujaf-424	366	5	,	,	PUNCT
gujaf-424	366	6	shiaki	shiaki	PROPN
gujaf-424	366	7	,	,	PUNCT
gujaf-424	366	8	t.	t.	PROPN
gujaf-424	366	9	k.	k.	PROPN
gujaf-424	366	10	&	&	CCONJ
gujaf-424	366	11	gambo	gambo	PROPN
gujaf-424	366	12	,	,	PUNCT
gujaf-424	366	13	n.	n.	NOUN
gujaf-424	366	14	(	(	PUNCT
gujaf-424	366	15	2024	2024	NUM
gujaf-424	366	16	)	)	PUNCT
gujaf-424	366	17	.	.	PUNCT
gujaf-424	367	1	effect	effect	NOUN
gujaf-424	367	2	of	of	ADP
gujaf-424	367	3	liquidity	liquidity	NOUN
gujaf-424	367	4	management	management	NOUN
gujaf-424	367	5	on	on	ADP
gujaf-424	367	6	the	the	DET
gujaf-424	367	7	financial	financial	ADJ
gujaf-424	367	8	performance	performance	NOUN
gujaf-424	367	9	of	of	ADP
gujaf-424	367	10	nigerian	nigerian	ADJ
gujaf-424	367	11	oil	oil	NOUN
gujaf-424	367	12	and	and	CCONJ
gujaf-424	367	13	gas	gas	NOUN
gujaf-424	367	14	firms	firm	NOUN
gujaf-424	367	15	.	.	PUNCT
gujaf-424	368	1	international	international	ADJ
gujaf-424	368	2	journal	journal	PROPN
gujaf-424	368	3	of	of	ADP
gujaf-424	368	4	business	business	NOUN
gujaf-424	368	5	and	and	CCONJ
gujaf-424	368	6	management	management	NOUN
gujaf-424	368	7	review	review	NOUN
gujaf-424	368	8	,	,	PUNCT
gujaf-424	368	9	print	print	NOUN
gujaf-424	368	10	issn	issn	PROPN
gujaf-424	368	11	:	:	PUNCT
gujaf-424	368	12	2052	2052	NUM
gujaf-424	368	13	-	-	SYM
gujaf-424	368	14	6393(print	6393(print	NUM
gujaf-424	368	15	)	)	PUNCT
gujaf-424	368	16	online	online	PROPN
gujaf-424	368	17	issn	issn	PROPN
gujaf-424	368	18	:	:	PUNCT
gujaf-424	368	19	20526407(online	20526407(online	NUM
gujaf-424	368	20	)	)	PUNCT
gujaf-424	368	21	12(2	12(2	NUM
gujaf-424	368	22	)	)	PUNCT
gujaf-424	368	23	pp.28	pp.28	NOUN
gujaf-424	368	24	-	-	PUNCT
gujaf-424	368	25	44	44	NUM
gujaf-424	368	26	.	.	PUNCT
gujaf-424	369	1	website	website	NOUN
gujaf-424	369	2	:	:	PUNCT
gujaf-424	369	3	https://www.eajournals.org/	https://www.eajournals.org/	X
gujaf-424	369	4	amponsah	amponsah	PROPN
gujaf-424	369	5	-	-	PUNCT
gujaf-424	369	6	kwatiah	kwatiah	PROPN
gujaf-424	369	7	,	,	PUNCT
gujaf-424	369	8	k.	k.	PROPN
gujaf-424	369	9	,	,	PUNCT
gujaf-424	369	10	&	&	CCONJ
gujaf-424	369	11	asiamah	asiamah	PROPN
gujaf-424	369	12	,	,	PUNCT
gujaf-424	369	13	m.	m.	NOUN
gujaf-424	369	14	(	(	PUNCT
gujaf-424	369	15	2021	2021	NUM
gujaf-424	369	16	)	)	PUNCT
gujaf-424	369	17	.	.	PUNCT
gujaf-424	370	1	working	work	VERB
gujaf-424	370	2	capital	capital	NOUN
gujaf-424	370	3	management	management	NOUN
gujaf-424	370	4	and	and	CCONJ
gujaf-424	370	5	profitability	profitability	NOUN
gujaf-424	370	6	of	of	ADP
gujaf-424	370	7	listed	list	VERB
gujaf-424	370	8	manufacturing	manufacturing	NOUN
gujaf-424	370	9	firms	firm	NOUN
gujaf-424	370	10	in	in	ADP
gujaf-424	370	11	ghana	ghana	PROPN
gujaf-424	370	12	.	.	PUNCT
gujaf-424	371	1	international	international	ADJ
gujaf-424	371	2	journal	journal	PROPN
gujaf-424	371	3	of	of	ADP
gujaf-424	371	4	productivity	productivity	NOUN
gujaf-424	371	5	and	and	CCONJ
gujaf-424	371	6	performance	performance	NOUN
gujaf-424	371	7	management	management	NOUN
gujaf-424	371	8	,	,	PUNCT
gujaf-424	371	9	70(7	70(7	NUM
gujaf-424	371	10	)	)	PUNCT
gujaf-424	371	11	,	,	PUNCT
gujaf-424	371	12	1751	1751	NUM
gujaf-424	371	13	-	-	SYM
gujaf-424	371	14	1771	1771	NUM
gujaf-424	371	15	.	.	PUNCT
gujaf-424	372	1	anande	anande	NOUN
gujaf-424	372	2	-	-	PUNCT
gujaf-424	372	3	kur	kur	NOUN
gujaf-424	372	4	,	,	PUNCT
gujaf-424	372	5	f.	f.	PROPN
gujaf-424	372	6	,	,	PUNCT
gujaf-424	372	7	agbo	agbo	PROPN
gujaf-424	372	8	,	,	PUNCT
gujaf-424	372	9	a.	a.	PROPN
gujaf-424	372	10	,	,	PUNCT
gujaf-424	372	11	ipuele	ipuele	PROPN
gujaf-424	372	12	o.	o.	PROPN
gujaf-424	372	13	&	&	CCONJ
gujaf-424	372	14	tanimu	tanimu	PROPN
gujaf-424	372	15	,	,	PUNCT
gujaf-424	372	16	a.	a.	NOUN
gujaf-424	372	17	(	(	PUNCT
gujaf-424	372	18	2021	2021	NUM
gujaf-424	372	19	)	)	PUNCT
gujaf-424	372	20	.	.	PUNCT
gujaf-424	373	1	value	value	NOUN
gujaf-424	373	2	relevance	relevance	NOUN
gujaf-424	373	3	of	of	ADP
gujaf-424	373	4	accounting	accounting	NOUN
gujaf-424	373	5	information	information	NOUN
gujaf-424	373	6	of	of	ADP
gujaf-424	373	7	deposit	deposit	NOUN
gujaf-424	373	8	money	money	NOUN
gujaf-424	373	9	banks	bank	NOUN
gujaf-424	373	10	in	in	ADP
gujaf-424	373	11	nigeria	nigeria	PROPN
gujaf-424	373	12	.	.	PUNCT
gujaf-424	374	1	andersson	andersson	PROPN
gujaf-424	374	2	,	,	PUNCT
gujaf-424	374	3	u.	u.	PROPN
gujaf-424	374	4	,	,	PUNCT
gujaf-424	374	5	cuervo	cuervo	PROPN
gujaf-424	374	6	-	-	PUNCT
gujaf-424	374	7	cazurra	cazurra	PROPN
gujaf-424	374	8	,	,	PUNCT
gujaf-424	374	9	a.	a.	PROPN
gujaf-424	374	10	,	,	PUNCT
gujaf-424	374	11	&	&	CCONJ
gujaf-424	374	12	nielsen	nielsen	PROPN
gujaf-424	374	13	,	,	PUNCT
gujaf-424	374	14	b.	b.	PROPN
gujaf-424	374	15	(	(	PUNCT
gujaf-424	374	16	2014	2014	NUM
gujaf-424	374	17	)	)	PUNCT
gujaf-424	374	18	.	.	PUNCT
gujaf-424	375	1	from	from	ADP
gujaf-424	375	2	the	the	DET
gujaf-424	375	3	editors	editor	NOUN
gujaf-424	375	4	:	:	PUNCT
gujaf-424	375	5	explaining	explain	VERB
gujaf-424	375	6	interaction	interaction	NOUN
gujaf-424	375	7	effects	effect	NOUN
gujaf-424	375	8	within	within	ADP
gujaf-424	375	9	and	and	CCONJ
gujaf-424	375	10	across	across	ADP
gujaf-424	375	11	levels	level	NOUN
gujaf-424	375	12	of	of	ADP
gujaf-424	375	13	analysis	analysis	NOUN
gujaf-424	375	14	.	.	PUNCT
gujaf-424	376	1	journal	journal	PROPN
gujaf-424	376	2	of	of	ADP
gujaf-424	376	3	international	international	ADJ
gujaf-424	376	4	business	business	NOUN
gujaf-424	376	5	studies	study	NOUN
gujaf-424	376	6	,	,	PUNCT
gujaf-424	376	7	45(9	45(9	NOUN
gujaf-424	376	8	)	)	PUNCT
gujaf-424	376	9	,	,	PUNCT
gujaf-424	376	10	1063	1063	NUM
gujaf-424	376	11	-	-	SYM
gujaf-424	376	12	1071	1071	NUM
gujaf-424	376	13	arlita	arlita	NOUN
gujaf-424	376	14	,	,	PUNCT
gujaf-424	376	15	a	a	PRON
gujaf-424	376	16	,	,	PUNCT
gujaf-424	376	17	f.	f.	PROPN
gujaf-424	376	18	,	,	PUNCT
gujaf-424	376	19	&	&	CCONJ
gujaf-424	376	20	agus	agus	PROPN
gujaf-424	376	21	,	,	PUNCT
gujaf-424	376	22	s.	s.	PROPN
gujaf-424	376	23	(	(	PUNCT
gujaf-424	376	24	2022	2022	NUM
gujaf-424	376	25	)	)	PUNCT
gujaf-424	376	26	.	.	PUNCT
gujaf-424	377	1	effect	effect	NOUN
gujaf-424	377	2	of	of	ADP
gujaf-424	377	3	return	return	NOUN
gujaf-424	377	4	on	on	ADP
gujaf-424	377	5	asset	asset	NOUN
gujaf-424	377	6	,	,	PUNCT
gujaf-424	377	7	return	return	VERB
gujaf-424	377	8	on	on	ADP
gujaf-424	377	9	equity	equity	NOUN
gujaf-424	377	10	,	,	PUNCT
gujaf-424	377	11	net	net	ADJ
gujaf-424	377	12	profit	profit	NOUN
gujaf-424	377	13	margin	margin	NOUN
gujaf-424	377	14	,	,	PUNCT
gujaf-424	377	15	and	and	CCONJ
gujaf-424	377	16	debt	debt	NOUN
gujaf-424	377	17	to	to	ADP
gujaf-424	377	18	equity	equity	NOUN
gujaf-424	377	19	ratio	ratio	NOUN
gujaf-424	377	20	on	on	ADP
gujaf-424	377	21	dividend	dividend	NOUN
gujaf-424	377	22	in	in	ADP
gujaf-424	377	23	pharmaceutical	pharmaceutical	ADJ
gujaf-424	377	24	companies	company	NOUN
gujaf-424	377	25	in	in	ADP
gujaf-424	377	26	period	period	NOUN
gujaf-424	377	27	2017	2017	NUM
gujaf-424	377	28	2021	2021	NUM
gujaf-424	377	29	.	.	PUNCT
gujaf-424	378	1	international	international	ADJ
gujaf-424	378	2	journal	journal	NOUN
gujaf-424	378	3	of	of	ADP
gujaf-424	378	4	entrepreneurship	entrepreneurship	NOUN
gujaf-424	378	5	and	and	CCONJ
gujaf-424	378	6	business	business	NOUN
gujaf-424	378	7	development	development	NOUN
gujaf-424	378	8	,	,	PUNCT
gujaf-424	378	9	(	(	PUNCT
gujaf-424	378	10	ijebd	ijebd	NOUN
gujaf-424	378	11	)	)	PUNCT
gujaf-424	378	12	.	.	PUNCT
gujaf-424	379	1	5	5	NUM
gujaf-424	379	2	(	(	PUNCT
gujaf-424	379	3	5	5	NUM
gujaf-424	379	4	)	)	PUNCT
gujaf-424	379	5	asante	asante	NOUN
gujaf-424	379	6	,	,	PUNCT
gujaf-424	379	7	k.	k.	PROPN
gujaf-424	379	8	o.	o.	PROPN
gujaf-424	379	9	,	,	PUNCT
gujaf-424	379	10	winful	winful	PROPN
gujaf-424	379	11	,	,	PUNCT
gujaf-424	379	12	e.	e.	PROPN
gujaf-424	379	13	c.	c.	PROPN
gujaf-424	379	14	,	,	PUNCT
gujaf-424	379	15	sharifzadeh	sharifzadeh	PROPN
gujaf-424	379	16	,	,	PUNCT
gujaf-424	379	17	m.	m.	NOUN
gujaf-424	379	18	&	&	CCONJ
gujaf-424	379	19	neubert	neubert	PROPN
gujaf-424	379	20	,	,	PUNCT
gujaf-424	379	21	m.	m.	NOUN
gujaf-424	379	22	(	(	PUNCT
gujaf-424	379	23	2022	2022	NUM
gujaf-424	379	24	)	)	PUNCT
gujaf-424	379	25	.	.	PUNCT
gujaf-424	380	1	the	the	DET
gujaf-424	380	2	relationship	relationship	NOUN
gujaf-424	380	3	between	between	ADP
gujaf-424	380	4	capital	capital	NOUN
gujaf-424	380	5	structure	structure	NOUN
gujaf-424	380	6	and	and	CCONJ
gujaf-424	380	7	financial	financial	ADJ
gujaf-424	380	8	performance	performance	NOUN
gujaf-424	380	9	of	of	ADP
gujaf-424	380	10	firms	firm	NOUN
gujaf-424	380	11	in	in	ADP
gujaf-424	380	12	ghana	ghana	PROPN
gujaf-424	380	13	and	and	CCONJ
gujaf-424	380	14	nigeria	nigeria	PROPN
gujaf-424	380	15	.	.	PUNCT
gujaf-424	381	1	european	european	PROPN
gujaf-424	381	2	journal	journal	PROPN
gujaf-424	381	3	of	of	ADP
gujaf-424	381	4	business	business	NOUN
gujaf-424	381	5	and	and	CCONJ
gujaf-424	381	6	management	management	NOUN
gujaf-424	381	7	research	research	NOUN
gujaf-424	381	8	,	,	PUNCT
gujaf-424	381	9	issn	issn	PROPN
gujaf-424	381	10	:	:	PUNCT
gujaf-424	381	11	25071076	25071076	NUM
gujaf-424	381	12	,	,	PUNCT
gujaf-424	381	13	7(1	7(1	NUM
gujaf-424	381	14	)	)	PUNCT
gujaf-424	381	15	.	.	PUNCT
gujaf-424	382	1	doi	doi	NOUN
gujaf-424	382	2	:	:	PUNCT
gujaf-424	382	3	http://dx.doi.org/10.24018/ejbmr.2022.7.1.1282	http://dx.doi.org/10.24018/ejbmr.2022.7.1.1282	PROPN
gujaf-424	382	4	.	.	PUNCT
gujaf-424	383	1	www.ejbmr.org	www.ejbmr.org	X
gujaf-424	383	2	berrada	berrada	NOUN
gujaf-424	383	3	a.	a.	NOUN
gujaf-424	383	4	(	(	PUNCT
gujaf-424	383	5	2022	2022	NUM
gujaf-424	383	6	)	)	PUNCT
gujaf-424	383	7	.	.	PUNCT
gujaf-424	384	1	financial	financial	ADJ
gujaf-424	384	2	and	and	CCONJ
gujaf-424	384	3	economic	economic	ADJ
gujaf-424	384	4	modeling	modeling	NOUN
gujaf-424	384	5	of	of	ADP
gujaf-424	384	6	large	large	ADJ
gujaf-424	384	7	-	-	PUNCT
gujaf-424	384	8	scale	scale	NOUN
gujaf-424	384	9	gravity	gravity	NOUN
gujaf-424	384	10	energy	energy	NOUN
gujaf-424	384	11	storage	storage	NOUN
gujaf-424	384	12	system	system	NOUN
gujaf-424	384	13	.	.	PUNCT
gujaf-424	385	1	renewable	renewable	ADJ
gujaf-424	385	2	energy	energy	NOUN
gujaf-424	385	3	,	,	PUNCT
gujaf-424	385	4	192	192	NUM
gujaf-424	385	5	,	,	PUNCT
gujaf-424	385	6	405–419	405–419	NUM
gujaf-424	385	7	.	.	PUNCT
gujaf-424	386	1	boma	boma	PROPN
gujaf-424	386	2	,	,	PUNCT
gujaf-424	386	3	a.	a.	PROPN
gujaf-424	386	4	,	,	PUNCT
gujaf-424	386	5	bernard	bernard	PROPN
gujaf-424	386	6	,	,	PUNCT
gujaf-424	386	7	v.	v.	PROPN
gujaf-424	386	8	&	&	CCONJ
gujaf-424	386	9	ndiyo	ndiyo	PROPN
gujaf-424	386	10	,	,	PUNCT
gujaf-424	386	11	n.	n.	PROPN
gujaf-424	386	12	a.	a.	PROPN
gujaf-424	386	13	(	(	PUNCT
gujaf-424	386	14	2024	2024	NUM
gujaf-424	386	15	)	)	PUNCT
gujaf-424	386	16	.	.	PUNCT
gujaf-424	387	1	effect	effect	NOUN
gujaf-424	387	2	of	of	ADP
gujaf-424	387	3	liquidity	liquidity	NOUN
gujaf-424	387	4	and	and	CCONJ
gujaf-424	387	5	profitability	profitability	NOUN
gujaf-424	387	6	on	on	ADP
gujaf-424	387	7	value	value	NOUN
gujaf-424	387	8	relevance	relevance	NOUN
gujaf-424	387	9	of	of	ADP
gujaf-424	387	10	listed	list	VERB
gujaf-424	387	11	financial	financial	ADJ
gujaf-424	387	12	companies	company	NOUN
gujaf-424	387	13	in	in	ADP
gujaf-424	387	14	nigeria	nigeria	PROPN
gujaf-424	387	15	.	.	PUNCT
gujaf-424	388	1	international	international	ADJ
gujaf-424	388	2	journal	journal	PROPN
gujaf-424	388	3	of	of	ADP
gujaf-424	388	4	research	research	NOUN
gujaf-424	388	5	and	and	CCONJ
gujaf-424	388	6	innovation	innovation	NOUN
gujaf-424	388	7	in	in	ADP
gujaf-424	388	8	social	social	ADJ
gujaf-424	388	9	science	science	NOUN
gujaf-424	388	10	(	(	PUNCT
gujaf-424	388	11	ijriss),issn	ijriss),issn	X
gujaf-424	388	12	no	no	NOUN
gujaf-424	388	13	.	.	NOUN
gujaf-424	388	14	2454	2454	NUM
gujaf-424	388	15	-	-	SYM
gujaf-424	388	16	6186	6186	NUM
gujaf-424	388	17	|	|	ADV
gujaf-424	388	18	doi	doi	NOUN
gujaf-424	388	19	:	:	PUNCT
gujaf-424	388	20	10.47772	10.47772	NUM
gujaf-424	388	21	/	/	SYM
gujaf-424	388	22	ijriss	ijriss	NOUN
gujaf-424	388	23	|,viii(ii	|,viii(ii	NUM
gujaf-424	388	24	)	)	PUNCT
gujaf-424	388	25	bui	bui	NOUN
gujaf-424	388	26	,	,	PUNCT
gujaf-424	388	27	t.	t.	PROPN
gujaf-424	388	28	n.	n.	PROPN
gujaf-424	388	29	,	,	PUNCT
gujaf-424	388	30	nguyen	nguyen	PROPN
gujaf-424	388	31	,	,	PUNCT
gujaf-424	388	32	x.	x.	PROPN
gujaf-424	388	33	h.	h.	PROPN
gujaf-424	388	34	&	&	CCONJ
gujaf-424	388	35	pham.k	pham.k	PROPN
gujaf-424	388	36	.	.	PUNCT
gujaf-424	389	1	t.	t.	X
gujaf-424	389	2	(	(	PUNCT
gujaf-424	389	3	2023	2023	NUM
gujaf-424	389	4	)	)	PUNCT
gujaf-424	389	5	.	.	PUNCT
gujaf-424	390	1	effect	effect	NOUN
gujaf-424	390	2	of	of	ADP
gujaf-424	390	3	capital	capital	NOUN
gujaf-424	390	4	structure	structure	NOUN
gujaf-424	390	5	on	on	ADP
gujaf-424	390	6	firm	firm	ADJ
gujaf-424	390	7	value	value	NOUN
gujaf-424	390	8	:	:	PUNCT
gujaf-424	390	9	a	a	DET
gujaf-424	390	10	study	study	NOUN
gujaf-424	390	11	of	of	ADP
gujaf-424	390	12	companies	company	NOUN
gujaf-424	390	13	listed	list	VERB
gujaf-424	390	14	on	on	ADP
gujaf-424	390	15	the	the	DET
gujaf-424	390	16	vietnamese	vietnamese	ADJ
gujaf-424	390	17	stock	stock	NOUN
gujaf-424	390	18	market	market	PROPN
gujaf-424	390	19	international	international	ADJ
gujaf-424	390	20	journal	journal	PROPN
gujaf-424	390	21	gusau	gusau	PROPN
gujaf-424	390	22	journal	journal	PROPN
gujaf-424	390	23	of	of	ADP
gujaf-424	390	24	accounting	accounting	NOUN
gujaf-424	390	25	and	and	CCONJ
gujaf-424	390	26	finance	finance	NOUN
gujaf-424	390	27	,	,	PUNCT
gujaf-424	390	28	vol.6	vol.6	PROPN
gujaf-424	390	29	,	,	PUNCT
gujaf-424	390	30	issue	issue	NOUN
gujaf-424	390	31	2	2	NUM
gujaf-424	390	32	,	,	PUNCT
gujaf-424	390	33	april	april	PROPN
gujaf-424	390	34	,	,	PUNCT
gujaf-424	390	35	2025	2025	NUM
gujaf-424	390	36	203	203	NUM
gujaf-424	390	37	of	of	ADP
gujaf-424	390	38	financial	financial	ADJ
gujaf-424	390	39	studies	study	NOUN
gujaf-424	390	40	.	.	PUNCT
gujaf-424	390	41	11(100	11(100	PROPN
gujaf-424	390	42	)	)	PUNCT
gujaf-424	390	43	.	.	PUNCT
gujaf-424	391	1	https://doi.org/10.3390/ijfs11030100	https://doi.org/10.3390/ijfs11030100	PROPN
gujaf-424	391	2	https://www.mdpi.com/journal/ijfs	https://www.mdpi.com/journal/ijfs	PROPN
gujaf-424	391	3	.	.	PUNCT
gujaf-424	392	1	byju	byju	NOUN
gujaf-424	392	2	(	(	PUNCT
gujaf-424	392	3	2022	2022	NUM
gujaf-424	392	4	)	)	PUNCT
gujaf-424	392	5	.	.	PUNCT
gujaf-424	393	1	what	what	PRON
gujaf-424	393	2	is	be	AUX
gujaf-424	393	3	meant	mean	VERB
gujaf-424	393	4	by	by	ADP
gujaf-424	393	5	financing	finance	VERB
gujaf-424	393	6	decision	decision	NOUN
gujaf-424	393	7	?	?	PUNCT
gujaf-424	394	1	available	available	ADJ
gujaf-424	394	2	at	at	ADP
gujaf-424	394	3	https://byjus.com/question	https://byjus.com/question	PROPN
gujaf-424	394	4	answer	answer	NOUN
gujaf-424	394	5	/	/	PUNCT
gujaf-424	394	6	what	what	PRON
gujaf-424	394	7	-	-	PUNCT
gujaf-424	394	8	is	be	AUX
gujaf-424	394	9	-	-	PUNCT
gujaf-424	394	10	meant	mean	VERB
gujaf-424	394	11	-	-	PUNCT
gujaf-424	394	12	by	by	ADP
gujaf-424	394	13	-	-	PUNCT
gujaf-424	394	14	financing	financing	NOUN
gujaf-424	394	15	-	-	PUNCT
gujaf-424	394	16	decision	decision	NOUN
gujaf-424	394	17	-	-	PUNCT
gujaf-424	394	18	state	state	NOUN
gujaf-424	394	19	-	-	PUNCT
gujaf-424	394	20	any	any	DET
gujaf-424	394	21	-	-	PUNCT
gujaf-424	394	22	four	four	NUM
gujaf-424	394	23	-	-	PUNCT
gujaf-424	394	24	factors	factor	NOUN
gujaf-424	394	25	-	-	PUNCT
gujaf-424	394	26	affectingthefinancing	affectingthefinancing	NOUN
gujaf-424	394	27	-	-	PUNCT
gujaf-424	394	28	decision/	decision/	NUM
gujaf-424	394	29	,	,	PUNCT
gujaf-424	394	30	cbn	cbn	PROPN
gujaf-424	394	31	bulletin	bulletin	NOUN
gujaf-424	394	32	,	,	PUNCT
gujaf-424	394	33	(	(	PUNCT
gujaf-424	394	34	2024	2024	NUM
gujaf-424	394	35	)	)	PUNCT
gujaf-424	394	36	.	.	PUNCT
gujaf-424	395	1	guidelines	guideline	NOUN
gujaf-424	395	2	on	on	ADP
gujaf-424	395	3	banks	bank	NOUN
gujaf-424	395	4	re	re	NOUN
gujaf-424	395	5	-	-	NOUN
gujaf-424	395	6	capitalization	capitalization	NOUN
gujaf-424	395	7	and	and	CCONJ
gujaf-424	395	8	consolidation	consolidation	NOUN
gujaf-424	395	9	in	in	ADP
gujaf-424	395	10	the	the	DET
gujaf-424	395	11	nigerian	nigerian	ADJ
gujaf-424	395	12	banking	banking	NOUN
gujaf-424	395	13	industry	industry	NOUN
gujaf-424	395	14	:	:	PUNCT
gujaf-424	395	15	an	an	DET
gujaf-424	395	16	overview	overview	NOUN
gujaf-424	395	17	to	to	PART
gujaf-424	395	18	stabilize	stabilize	VERB
gujaf-424	395	19	standard	standard	ADJ
gujaf-424	395	20	performance	performance	NOUN
gujaf-424	395	21	of	of	ADP
gujaf-424	395	22	the	the	DET
gujaf-424	395	23	weaker	weak	ADJ
gujaf-424	395	24	banks	bank	NOUN
gujaf-424	395	25	in	in	ADP
gujaf-424	395	26	the	the	DET
gujaf-424	395	27	industry	industry	NOUN
gujaf-424	395	28	.	.	PUNCT
gujaf-424	396	1	cbn	cbn	PROPN
gujaf-424	396	2	,	,	PUNCT
gujaf-424	396	3	ndic	ndic	ADJ
gujaf-424	396	4	.	.	PUNCT
gujaf-424	396	5	(	(	PUNCT
gujaf-424	396	6	1995	1995	NUM
gujaf-424	396	7	)	)	PUNCT
gujaf-424	396	8	.	.	PUNCT
gujaf-424	397	1	distress	distress	NOUN
gujaf-424	397	2	in	in	ADP
gujaf-424	397	3	the	the	DET
gujaf-424	397	4	nigerian	nigerian	ADJ
gujaf-424	397	5	financial	financial	ADJ
gujaf-424	397	6	services	service	NOUN
gujaf-424	397	7	industry	industry	NOUN
gujaf-424	397	8	.	.	PUNCT
gujaf-424	398	1	a	a	DET
gujaf-424	398	2	cbn	cbn	PROPN
gujaf-424	398	3	/	/	SYM
gujaf-424	398	4	ndic	ndic	ADJ
gujaf-424	398	5	collaborative	collaborative	ADJ
gujaf-424	398	6	study	study	NOUN
gujaf-424	398	7	;	;	PUNCT
gujaf-424	398	8	1995	1995	NUM
gujaf-424	398	9	cbn	cbn	PROPN
gujaf-424	398	10	.	.	PUNCT
gujaf-424	399	1	(	(	PUNCT
gujaf-424	399	2	2005	2005	NUM
gujaf-424	399	3	)	)	PUNCT
gujaf-424	399	4	.	.	PUNCT
gujaf-424	400	1	guidelines	guideline	NOUN
gujaf-424	400	2	and	and	CCONJ
gujaf-424	400	3	incentives	incentive	NOUN
gujaf-424	400	4	on	on	ADP
gujaf-424	400	5	consolidation	consolidation	NOUN
gujaf-424	400	6	in	in	ADP
gujaf-424	400	7	the	the	DET
gujaf-424	400	8	nigerian	nigerian	ADJ
gujaf-424	400	9	banking	banking	NOUN
gujaf-424	400	10	industry	industry	NOUN
gujaf-424	400	11	:	:	PUNCT
gujaf-424	400	12	special	special	ADJ
gujaf-424	400	13	incentive	incentive	NOUN
gujaf-424	400	14	to	to	PART
gujaf-424	400	15	encourage	encourage	VERB
gujaf-424	400	16	weaker	weak	ADJ
gujaf-424	400	17	banks	bank	NOUN
gujaf-424	400	18	;	;	PUNCT
gujaf-424	400	19	2005	2005	NUM
gujaf-424	400	20	.	.	PUNCT
gujaf-424	401	1	cerciello	cerciello	PROPN
gujaf-424	401	2	m.	m.	NOUN
gujaf-424	401	3	,	,	PUNCT
gujaf-424	401	4	busato	busato	PROPN
gujaf-424	401	5	f.	f.	PROPN
gujaf-424	401	6	,	,	PUNCT
gujaf-424	401	7	&	&	CCONJ
gujaf-424	401	8	taddeo	taddeo	PROPN
gujaf-424	401	9	s.	s.	PROPN
gujaf-424	401	10	(	(	PUNCT
gujaf-424	401	11	2023	2023	NUM
gujaf-424	401	12	)	)	PUNCT
gujaf-424	401	13	.	.	PUNCT
gujaf-424	402	1	the	the	DET
gujaf-424	402	2	effect	effect	NOUN
gujaf-424	402	3	of	of	ADP
gujaf-424	402	4	sustainable	sustainable	ADJ
gujaf-424	402	5	business	business	NOUN
gujaf-424	402	6	practices	practice	NOUN
gujaf-424	402	7	on	on	ADP
gujaf-424	402	8	profitability	profitability	NOUN
gujaf-424	402	9	:	:	PUNCT
gujaf-424	402	10	accounting	account	VERB
gujaf-424	402	11	for	for	ADP
gujaf-424	402	12	strategic	strategic	ADJ
gujaf-424	402	13	disclosure	disclosure	NOUN
gujaf-424	402	14	.	.	PUNCT
gujaf-424	403	1	corporate	corporate	ADJ
gujaf-424	403	2	social	social	ADJ
gujaf-424	403	3	responsibility	responsibility	NOUN
gujaf-424	403	4	.	.	PUNCT
gujaf-424	404	1	journal	journal	PROPN
gujaf-424	404	2	ofenvironmental	ofenvironmental	ADJ
gujaf-424	404	3	management	management	NOUN
gujaf-424	404	4	.	.	PUNCT
gujaf-424	405	1	30(2	30(2	NUM
gujaf-424	405	2	)	)	PUNCT
gujaf-424	405	3	,	,	PUNCT
gujaf-424	405	4	802–819	802–819	NUM
gujaf-424	405	5	dadepo	dadepo	NOUN
gujaf-424	405	6	,	,	PUNCT
gujaf-424	405	7	a.	a.	NOUN
gujaf-424	405	8	,	,	PUNCT
gujaf-424	405	9	&	&	CCONJ
gujaf-424	405	10	afolabi	afolabi	NOUN
gujaf-424	405	11	,	,	PUNCT
gujaf-424	405	12	o.	o.	PROPN
gujaf-424	405	13	(	(	PUNCT
gujaf-424	405	14	2020	2020	NUM
gujaf-424	405	15	)	)	PUNCT
gujaf-424	405	16	.	.	PUNCT
gujaf-424	406	1	impact	impact	NOUN
gujaf-424	406	2	of	of	ADP
gujaf-424	406	3	liquidity	liquidity	NOUN
gujaf-424	406	4	management	management	NOUN
gujaf-424	406	5	on	on	ADP
gujaf-424	406	6	profitability	profitability	NOUN
gujaf-424	406	7	of	of	ADP
gujaf-424	406	8	selected	select	VERB
gujaf-424	406	9	manufacturing	manufacturing	NOUN
gujaf-424	406	10	firms	firm	NOUN
gujaf-424	406	11	in	in	ADP
gujaf-424	406	12	nigeria	nigeria	PROPN
gujaf-424	406	13	.	.	PUNCT
gujaf-424	407	1	european	european	PROPN
gujaf-424	407	2	journal	journal	PROPN
gujaf-424	407	3	of	of	ADP
gujaf-424	407	4	business	business	NOUN
gujaf-424	407	5	and	and	CCONJ
gujaf-424	407	6	management	management	NOUN
gujaf-424	407	7	,	,	PUNCT
gujaf-424	407	8	12(27	12(27	NUM
gujaf-424	407	9	)	)	PUNCT
gujaf-424	407	10	,	,	PUNCT
gujaf-424	407	11	93	93	NUM
gujaf-424	407	12	-	-	SYM
gujaf-424	407	13	99	99	NUM
gujaf-424	407	14	.	.	PUNCT
gujaf-424	408	1	https://www.iiste.org/journals/index.php/ejbm/article/view/54227	https://www.iiste.org/journals/index.php/ejbm/article/view/54227	PROPN
gujaf-424	408	2	eshna	eshna	NOUN
gujaf-424	408	3	,	,	PUNCT
gujaf-424	408	4	v.	v.	CCONJ
gujaf-424	408	5	(	(	PUNCT
gujaf-424	408	6	2021	2021	NUM
gujaf-424	408	7	)	)	PUNCT
gujaf-424	408	8	.	.	PUNCT
gujaf-424	409	1	financial	financial	ADJ
gujaf-424	409	2	performance	performance	NOUN
gujaf-424	409	3	:	:	PUNCT
gujaf-424	409	4	understanding	understand	VERB
gujaf-424	409	5	the	the	DET
gujaf-424	409	6	concepts	concept	NOUN
gujaf-424	409	7	and	and	CCONJ
gujaf-424	409	8	its	its	PRON
gujaf-424	409	9	areas	area	NOUN
gujaf-424	409	10	.	.	PUNCT
gujaf-424	410	1	https://www.simplilearn.com/	https://www.simplilearn.com/	PROPN
gujaf-424	410	2	frazier	frazier	PROPN
gujaf-424	410	3	,	,	PUNCT
gujaf-424	410	4	p.	p.	NOUN
gujaf-424	410	5	a.	a.	NOUN
gujaf-424	410	6	,	,	PUNCT
gujaf-424	410	7	tix	tix	VERB
gujaf-424	410	8	,	,	PUNCT
gujaf-424	410	9	a.	a.	NOUN
gujaf-424	410	10	p.	p.	NOUN
gujaf-424	410	11	,	,	PUNCT
gujaf-424	410	12	&	&	CCONJ
gujaf-424	410	13	barron	barron	PROPN
gujaf-424	410	14	,	,	PUNCT
gujaf-424	410	15	k.	k.	PROPN
gujaf-424	410	16	e.	e.	PROPN
gujaf-424	410	17	(	(	PUNCT
gujaf-424	410	18	2004	2004	NUM
gujaf-424	410	19	)	)	PUNCT
gujaf-424	410	20	.	.	PUNCT
gujaf-424	411	1	testing	testing	NOUN
gujaf-424	411	2	moderator	moderator	NOUN
gujaf-424	411	3	and	and	CCONJ
gujaf-424	411	4	mediator	mediator	NOUN
gujaf-424	411	5	effects	effect	NOUN
gujaf-424	411	6	in	in	ADP
gujaf-424	411	7	counseling	counsel	VERB
gujaf-424	411	8	psychology	psychology	NOUN
gujaf-424	411	9	research	research	NOUN
gujaf-424	411	10	.	.	PUNCT
gujaf-424	412	1	journal	journal	NOUN
gujaf-424	412	2	of	of	ADP
gujaf-424	412	3	counselling	counsel	VERB
gujaf-424	412	4	psychology	psychology	NOUN
gujaf-424	412	5	,	,	PUNCT
gujaf-424	412	6	51(1	51(1	NUM
gujaf-424	412	7	)	)	PUNCT
gujaf-424	412	8	,	,	PUNCT
gujaf-424	412	9	115	115	NUM
gujaf-424	412	10	-	-	SYM
gujaf-424	412	11	134	134	NUM
gujaf-424	412	12	gbanador	gbanador	NOUN
gujaf-424	412	13	,	,	PUNCT
gujaf-424	412	14	m.	m.	NOUN
gujaf-424	412	15	a.	a.	PROPN
gujaf-424	412	16	,	,	PUNCT
gujaf-424	412	17	makwe	makwe	NOUN
gujaf-424	412	18	,	,	PUNCT
gujaf-424	412	19	e.u	e.u	PROPN
gujaf-424	412	20	.	.	PROPN
gujaf-424	412	21	,	,	PUNCT
gujaf-424	412	22	&	&	CCONJ
gujaf-424	412	23	olushola	olushola	PROPN
gujaf-424	412	24	,	,	PUNCT
gujaf-424	412	25	o.	o.	NOUN
gujaf-424	412	26	a.	a.	NOUN
gujaf-424	412	27	(	(	PUNCT
gujaf-424	412	28	2022	2022	NUM
gujaf-424	412	29	)	)	PUNCT
gujaf-424	412	30	.	.	PUNCT
gujaf-424	413	1	financial	financial	ADJ
gujaf-424	413	2	innovation	innovation	NOUN
gujaf-424	413	3	and	and	CCONJ
gujaf-424	413	4	performance	performance	NOUN
gujaf-424	413	5	of	of	ADP
gujaf-424	413	6	deposit	deposit	NOUN
gujaf-424	413	7	money	money	NOUN
gujaf-424	413	8	banks	bank	NOUN
gujaf-424	413	9	in	in	ADP
gujaf-424	413	10	nigeria	nigeria	PROPN
gujaf-424	413	11	.	.	PUNCT
gujaf-424	414	1	iiard	iiard	PROPN
gujaf-424	414	2	international	international	ADJ
gujaf-424	414	3	journal	journal	NOUN
gujaf-424	414	4	of	of	ADP
gujaf-424	414	5	banking	banking	NOUN
gujaf-424	414	6	and	and	CCONJ
gujaf-424	414	7	finance	finance	NOUN
gujaf-424	414	8	research	research	NOUN
gujaf-424	414	9	,	,	PUNCT
gujaf-424	414	10	8(2	8(2	NUM
gujaf-424	414	11	)	)	PUNCT
gujaf-424	414	12	,	,	PUNCT
gujaf-424	414	13	37	37	NUM
gujaf-424	414	14	-	-	SYM
gujaf-424	414	15	40	40	NUM
gujaf-424	414	16	gitahi	gitahi	NOUN
gujaf-424	414	17	,	,	PUNCT
gujaf-424	414	18	e.	e.	PROPN
gujaf-424	414	19	w.	w.	PROPN
gujaf-424	414	20	&	&	CCONJ
gujaf-424	414	21	kosgei	kosgei	PROPN
gujaf-424	414	22	,	,	PUNCT
gujaf-424	414	23	m.	m.	NOUN
gujaf-424	414	24	(	(	PUNCT
gujaf-424	414	25	2024	2024	NUM
gujaf-424	414	26	)	)	PUNCT
gujaf-424	414	27	.	.	PUNCT
gujaf-424	415	1	the	the	DET
gujaf-424	415	2	financing	financing	NOUN
gujaf-424	415	3	decisions	decision	NOUN
gujaf-424	415	4	and	and	CCONJ
gujaf-424	415	5	financial	financial	ADJ
gujaf-424	415	6	performance	performance	NOUN
gujaf-424	415	7	of	of	ADP
gujaf-424	415	8	manufacturing	manufacturing	NOUN
gujaf-424	415	9	firms	firm	NOUN
gujaf-424	415	10	listed	list	VERB
gujaf-424	415	11	at	at	ADP
gujaf-424	415	12	nairobi	nairobi	PROPN
gujaf-424	415	13	securities	securities	PROPN
gujaf-424	415	14	exchange	exchange	PROPN
gujaf-424	415	15	,	,	PUNCT
gujaf-424	415	16	kenya	kenya	PROPN
gujaf-424	415	17	.	.	PUNCT
gujaf-424	416	1	american	american	PROPN
gujaf-424	416	2	journal	journal	PROPN
gujaf-424	416	3	of	of	ADP
gujaf-424	416	4	finance	finance	PROPN
gujaf-424	416	5	,	,	PUNCT
gujaf-424	416	6	issn	issn	PROPN
gujaf-424	416	7	2520	2520	NUM
gujaf-424	416	8	-	-	SYM
gujaf-424	416	9	0445	0445	NUM
gujaf-424	416	10	(	(	PUNCT
gujaf-424	416	11	online	online	ADJ
gujaf-424	416	12	)	)	PUNCT
gujaf-424	416	13	10(1	10(1	NUM
gujaf-424	416	14	)	)	PUNCT
gujaf-424	416	15	,	,	PUNCT
gujaf-424	416	16	72	72	NUM
gujaf-424	416	17	–	–	SYM
gujaf-424	416	18	88	88	NUM
gujaf-424	416	19	,	,	PUNCT
gujaf-424	416	20	www.ajpojournals.org	www.ajpojournals.org	PROPN
gujaf-424	416	21	gofwan	gofwan	NOUN
gujaf-424	416	22	h.	h.	PROPN
gujaf-424	416	23	(	(	PUNCT
gujaf-424	416	24	2022	2022	NUM
gujaf-424	416	25	)	)	PUNCT
gujaf-424	416	26	.	.	PUNCT
gujaf-424	417	1	effect	effect	NOUN
gujaf-424	417	2	of	of	ADP
gujaf-424	417	3	accounting	account	VERB
gujaf-424	417	4	information	information	NOUN
gujaf-424	417	5	system	system	NOUN
gujaf-424	417	6	on	on	ADP
gujaf-424	417	7	financial	financial	ADJ
gujaf-424	417	8	performance	performance	NOUN
gujaf-424	417	9	of	of	ADP
gujaf-424	417	10	firms	firm	NOUN
gujaf-424	417	11	:	:	PUNCT
gujaf-424	417	12	a	a	DET
gujaf-424	417	13	review	review	NOUN
gujaf-424	417	14	of	of	ADP
gujaf-424	417	15	literature	literature	NOUN
gujaf-424	417	16	.	.	PUNCT
gujaf-424	418	1	iosr	iosr	ADJ
gujaf-424	418	2	journal	journal	PROPN
gujaf-424	418	3	of	of	ADP
gujaf-424	418	4	business	business	NOUN
gujaf-424	418	5	and	and	CCONJ
gujaf-424	418	6	management	management	NOUN
gujaf-424	418	7	,	,	PUNCT
gujaf-424	418	8	2(1	2(1	NUM
gujaf-424	418	9	)	)	PUNCT
gujaf-424	418	10	,	,	PUNCT
gujaf-424	418	11	39	39	NUM
gujaf-424	418	12	–	–	PUNCT
gujaf-424	418	13	49	49	NUM
gujaf-424	418	14	.	.	PUNCT
gujaf-424	419	1	hasanuddin	hasanuddin	VERB
gujaf-424	419	2	,	,	PUNCT
gujaf-424	419	3	r.	r.	PROPN
gujaf-424	419	4	(	(	PUNCT
gujaf-424	419	5	2021	2021	NUM
gujaf-424	419	6	)	)	PUNCT
gujaf-424	419	7	.	.	PUNCT
gujaf-424	420	1	the	the	DET
gujaf-424	420	2	influence	influence	NOUN
gujaf-424	420	3	of	of	ADP
gujaf-424	420	4	investment	investment	NOUN
gujaf-424	420	5	decisions	decision	NOUN
gujaf-424	420	6	,	,	PUNCT
gujaf-424	420	7	dividend	dividend	NOUN
gujaf-424	420	8	policy	policy	NOUN
gujaf-424	420	9	,	,	PUNCT
gujaf-424	420	10	and	and	CCONJ
gujaf-424	420	11	capital	capital	NOUN
gujaf-424	420	12	structure	structure	NOUN
gujaf-424	420	13	on	on	ADP
gujaf-424	420	14	firm	firm	ADJ
gujaf-424	420	15	value	value	NOUN
gujaf-424	420	16	.	.	PUNCT
gujaf-424	421	1	journal	journal	NOUN
gujaf-424	421	2	of	of	ADP
gujaf-424	421	3	economic	economic	ADJ
gujaf-424	421	4	resources	resource	NOUN
gujaf-424	421	5	,	,	PUNCT
gujaf-424	421	6	4(1	4(1	NOUN
gujaf-424	421	7	)	)	PUNCT
gujaf-424	421	8	.	.	PUNCT
gujaf-424	422	1	doi	doi	NOUN
gujaf-424	422	2	:	:	PUNCT
gujaf-424	422	3	https://doi.org/10.33096/jer.v4i1.845	https://doi.org/10.33096/jer.v4i1.845	ADJ
gujaf-424	422	4	himawan	himawan	PROPN
gujaf-424	422	5	,	,	PUNCT
gujaf-424	422	6	m.r	m.r	PROPN
gujaf-424	422	7	,	,	PUNCT
gujaf-424	422	8	&	&	CCONJ
gujaf-424	422	9	christiawan	christiawan	PROPN
gujaf-424	422	10	,	,	PUNCT
gujaf-424	422	11	y.j	y.j	PROPN
gujaf-424	422	12	.	.	PUNCT
gujaf-424	422	13	(	(	PUNCT
gujaf-424	422	14	2016	2016	NUM
gujaf-424	422	15	)	)	PUNCT
gujaf-424	422	16	.	.	PUNCT
gujaf-424	423	1	the	the	DET
gujaf-424	423	2	effect	effect	NOUN
gujaf-424	423	3	of	of	ADP
gujaf-424	423	4	financing	financing	NOUN
gujaf-424	423	5	decisions	decision	NOUN
gujaf-424	423	6	and	and	CCONJ
gujaf-424	423	7	dividend	dividend	NOUN
gujaf-424	423	8	policy	policy	NOUN
gujaf-424	423	9	on	on	ADP
gujaf-424	423	10	firm	firm	ADJ
gujaf-424	423	11	value	value	NOUN
gujaf-424	423	12	in	in	ADP
gujaf-424	423	13	the	the	DET
gujaf-424	423	14	manufacturing	manufacturing	NOUN
gujaf-424	423	15	sector	sector	NOUN
gujaf-424	423	16	in	in	ADP
gujaf-424	423	17	indonesia	indonesia	PROPN
gujaf-424	423	18	.	.	PROPN
gujaf-424	423	19	journal	journal	PROPN
gujaf-424	423	20	of	of	ADP
gujaf-424	423	21	management	management	NOUN
gujaf-424	423	22	,	,	PUNCT
gujaf-424	423	23	business	business	NOUN
gujaf-424	423	24	strategy	strategy	NOUN
gujaf-424	423	25	and	and	CCONJ
gujaf-424	423	26	entrepreneurship	entrepreneurship	NOUN
gujaf-424	423	27	,	,	PUNCT
gujaf-424	423	28	193–204	193–204	NUM
gujaf-424	423	29	.	.	PUNCT
gujaf-424	424	1	hofmeister	hofmeister	PROPN
gujaf-424	424	2	,	,	PUNCT
gujaf-424	424	3	j.	j.	PROPN
gujaf-424	424	4	,	,	PUNCT
gujaf-424	424	5	kanbach	kanbach	PROPN
gujaf-424	424	6	,	,	PUNCT
gujaf-424	424	7	d.	d.	PROPN
gujaf-424	424	8	k.	k.	PROPN
gujaf-424	424	9	,	,	PUNCT
gujaf-424	424	10	&	&	CCONJ
gujaf-424	424	11	hogreve	hogreve	VERB
gujaf-424	424	12	,	,	PUNCT
gujaf-424	424	13	j.	j.	PROPN
gujaf-424	424	14	(	(	PUNCT
gujaf-424	424	15	2024	2024	NUM
gujaf-424	424	16	)	)	PUNCT
gujaf-424	424	17	.	.	PUNCT
gujaf-424	425	1	measuring	measure	VERB
gujaf-424	425	2	and	and	CCONJ
gujaf-424	425	3	managing	manage	VERB
gujaf-424	425	4	service	service	NOUN
gujaf-424	425	5	productivity	productivity	NOUN
gujaf-424	425	6	:	:	PUNCT
gujaf-424	425	7	a	a	DET
gujaf-424	425	8	meta	meta	ADJ
gujaf-424	425	9	-	-	PUNCT
gujaf-424	425	10	analysis	analysis	NOUN
gujaf-424	425	11	.	.	PUNCT
gujaf-424	426	1	review	review	NOUN
gujaf-424	426	2	of	of	ADP
gujaf-424	426	3	managerial	managerial	ADJ
gujaf-424	426	4	science	science	NOUN
gujaf-424	426	5	,	,	PUNCT
gujaf-424	426	6	18(3	18(3	NUM
gujaf-424	426	7	)	)	PUNCT
gujaf-424	426	8	,	,	PUNCT
gujaf-424	426	9	739	739	NUM
gujaf-424	426	10	-	-	SYM
gujaf-424	426	11	775	775	NUM
gujaf-424	426	12	.	.	PUNCT
gujaf-424	427	1	gusau	gusau	ADJ
gujaf-424	427	2	journal	journal	PROPN
gujaf-424	427	3	of	of	ADP
gujaf-424	427	4	accounting	accounting	NOUN
gujaf-424	427	5	and	and	CCONJ
gujaf-424	427	6	finance	finance	NOUN
gujaf-424	427	7	,	,	PUNCT
gujaf-424	427	8	vol.6	vol.6	PROPN
gujaf-424	427	9	,	,	PUNCT
gujaf-424	427	10	issue	issue	NOUN
gujaf-424	427	11	2	2	NUM
gujaf-424	427	12	,	,	PUNCT
gujaf-424	427	13	april	april	PROPN
gujaf-424	427	14	,	,	PUNCT
gujaf-424	427	15	2025	2025	NUM
gujaf-424	427	16	204	204	NUM
gujaf-424	427	17	print	print	NOUN
gujaf-424	427	18	:	:	PUNCT
gujaf-424	427	19	1727	1727	NUM
gujaf-424	427	20	-	-	SYM
gujaf-424	427	21	9232	9232	NUM
gujaf-424	427	22	,	,	PUNCT
gujaf-424	427	23	issn	issn	PROPN
gujaf-424	427	24	:	:	PUNCT
gujaf-424	427	25	online	online	ADJ
gujaf-424	427	26	:	:	PUNCT
gujaf-424	427	27	1810	1810	NUM
gujaf-424	427	28	-	-	SYM
gujaf-424	427	29	3057	3057	NUM
gujaf-424	427	30	.	.	PUNCT
gujaf-424	428	1	17(4	17(4	X
gujaf-424	428	2	)	)	PUNCT
gujaf-424	428	3	(	(	PUNCT
gujaf-424	428	4	special	special	ADJ
gujaf-424	428	5	issue	issue	NOUN
gujaf-424	428	6	)	)	PUNCT
gujaf-424	428	7	doi	doi	NOUN
gujaf-424	428	8	:	:	PUNCT
gujaf-424	428	9	10.22495	10.22495	NUM
gujaf-424	428	10	/	/	SYM
gujaf-424	428	11	cocv17i4siart14	cocv17i4siart14	PROPN
gujaf-424	428	12	jain	jain	PROPN
gujaf-424	428	13	,	,	PUNCT
gujaf-424	428	14	n.	n.	PROPN
gujaf-424	428	15	(	(	PUNCT
gujaf-424	428	16	2024	2024	NUM
gujaf-424	428	17	)	)	PUNCT
gujaf-424	428	18	.	.	PUNCT
gujaf-424	429	1	what	what	PRON
gujaf-424	429	2	is	be	AUX
gujaf-424	429	3	financial	financial	ADJ
gujaf-424	429	4	innovation	innovation	NOUN
gujaf-424	429	5	?	?	PUNCT
gujaf-424	430	1	definition	definition	NOUN
gujaf-424	430	2	,	,	PUNCT
gujaf-424	430	3	examples	example	NOUN
gujaf-424	430	4	,	,	PUNCT
gujaf-424	430	5	strategies	strategy	NOUN
gujaf-424	430	6	,	,	PUNCT
gujaf-424	430	7	and	and	CCONJ
gujaf-424	430	8	emerging	emerge	VERB
gujaf-424	430	9	technologies.financial%20innovation_%20definition,%20examples,%20strate	technologies.financial%20innovation_%20definition,%20examples,%20strate	NOUN
gujaf-424	430	10	gies	gy	NOUN
gujaf-424	430	11	,	,	PUNCT
gujaf-424	430	12	%	%	NOUN
gujaf-424	430	13	20and%20emerging%20technologies.htm	20and%20emerging%20technologies.htm	NUM
gujaf-424	430	14	jensen	jensen	PROPN
gujaf-424	430	15	,	,	PUNCT
gujaf-424	430	16	m.	m.	PROPN
gujaf-424	430	17	c.	c.	PROPN
gujaf-424	430	18	&	&	CCONJ
gujaf-424	430	19	meckling	meckling	PROPN
gujaf-424	430	20	,	,	PUNCT
gujaf-424	430	21	w.	w.	PROPN
gujaf-424	430	22	(	(	PUNCT
gujaf-424	430	23	1976	1976	NUM
gujaf-424	430	24	)	)	PUNCT
gujaf-424	430	25	,	,	PUNCT
gujaf-424	430	26	“	"	PUNCT
gujaf-424	430	27	theory	theory	NOUN
gujaf-424	430	28	of	of	ADP
gujaf-424	430	29	the	the	DET
gujaf-424	430	30	firm	firm	NOUN
gujaf-424	430	31	:	:	PUNCT
gujaf-424	430	32	managerial	managerial	ADJ
gujaf-424	430	33	behavior	behavior	NOUN
gujaf-424	430	34	,	,	PUNCT
gujaf-424	430	35	agency	agency	NOUN
gujaf-424	430	36	costs	cost	NOUN
gujaf-424	430	37	,	,	PUNCT
gujaf-424	430	38	and	and	CCONJ
gujaf-424	430	39	capital	capital	NOUN
gujaf-424	430	40	structure	structure	NOUN
gujaf-424	430	41	”	"	PUNCT
gujaf-424	430	42	,	,	PUNCT
gujaf-424	430	43	journal	journal	NOUN
gujaf-424	430	44	of	of	ADP
gujaf-424	430	45	financial	financial	ADJ
gujaf-424	430	46	economics	economic	NOUN
gujaf-424	430	47	,	,	PUNCT
gujaf-424	430	48	vol	vol	NOUN
gujaf-424	430	49	.	.	PROPN
gujaf-424	430	50	3	3	NUM
gujaf-424	430	51	,	,	PUNCT
gujaf-424	430	52	305	305	NUM
gujaf-424	430	53	-	-	SYM
gujaf-424	430	54	60	60	NUM
gujaf-424	430	55	.	.	PUNCT
gujaf-424	431	1	kumar	kumar	PROPN
gujaf-424	431	2	,	,	PUNCT
gujaf-424	431	3	n.	n.	PROPN
gujaf-424	431	4	,	,	PUNCT
gujaf-424	431	5	&	&	CCONJ
gujaf-424	431	6	singh	singh	PROPN
gujaf-424	431	7	,	,	PUNCT
gujaf-424	431	8	a.	a.	PROPN
gujaf-424	431	9	k.	k.	PROPN
gujaf-424	431	10	(	(	PUNCT
gujaf-424	431	11	2022	2022	NUM
gujaf-424	431	12	)	)	PUNCT
gujaf-424	431	13	.	.	PUNCT
gujaf-424	432	1	risky	risky	ADJ
gujaf-424	432	2	and	and	CCONJ
gujaf-424	432	3	risk	risk	NOUN
gujaf-424	432	4	-	-	PUNCT
gujaf-424	432	5	free	free	ADJ
gujaf-424	432	6	investments	investment	NOUN
gujaf-424	432	7	:	:	PUNCT
gujaf-424	432	8	a	a	DET
gujaf-424	432	9	study	study	NOUN
gujaf-424	432	10	of	of	ADP
gujaf-424	432	11	investor	investor	NOUN
gujaf-424	432	12	behaviour	behaviour	NOUN
gujaf-424	432	13	and	and	CCONJ
gujaf-424	432	14	market	market	NOUN
gujaf-424	432	15	volatility	volatility	NOUN
gujaf-424	432	16	.	.	PUNCT
gujaf-424	433	1	journal	journal	PROPN
gujaf-424	433	2	of	of	ADP
gujaf-424	433	3	international	international	ADJ
gujaf-424	433	4	journal	journal	PROPN
gujaf-424	433	5	of	of	ADP
gujaf-424	433	6	financial	financial	ADJ
gujaf-424	433	7	studies	study	NOUN
gujaf-424	433	8	,	,	PUNCT
gujaf-424	433	9	35(3	35(3	NUM
gujaf-424	433	10	)	)	PUNCT
gujaf-424	433	11	,	,	PUNCT
gujaf-424	433	12	31	31	NUM
gujaf-424	433	13	-	-	SYM
gujaf-424	433	14	46	46	NUM
gujaf-424	433	15	.	.	PUNCT
gujaf-424	434	1	doi	doi	NOUN
gujaf-424	434	2	:	:	PUNCT
gujaf-424	434	3	10.33844	10.33844	NUM
gujaf-424	434	4	/	/	SYM
gujaf-424	434	5	jfma.2022.60344	jfma.2022.60344	NOUN
gujaf-424	434	6	laique	laique	NOUN
gujaf-424	434	7	,	,	PUNCT
gujaf-424	434	8	u.	u.	PROPN
gujaf-424	434	9	,	,	PUNCT
gujaf-424	434	10	abdullah	abdullah	PROPN
gujaf-424	434	11	,	,	PUNCT
gujaf-424	434	12	f.	f.	PROPN
gujaf-424	434	13	,	,	PUNCT
gujaf-424	434	14	rehman	rehman	PROPN
gujaf-424	434	15	,	,	PUNCT
gujaf-424	434	16	i.	i.	PROPN
gujaf-424	434	17	u.	u.	PROPN
gujaf-424	434	18	,	,	PUNCT
gujaf-424	434	19	&	&	CCONJ
gujaf-424	434	20	sergi	sergi	PROPN
gujaf-424	434	21	,	,	PUNCT
gujaf-424	434	22	b.	b.	PROPN
gujaf-424	434	23	s.	s.	PROPN
gujaf-424	434	24	(	(	PUNCT
gujaf-424	434	25	2023	2023	NUM
gujaf-424	434	26	)	)	PUNCT
gujaf-424	434	27	.	.	PUNCT
gujaf-424	435	1	two	two	NUM
gujaf-424	435	2	decades	decade	NOUN
gujaf-424	435	3	of	of	ADP
gujaf-424	435	4	research	research	NOUN
gujaf-424	435	5	on	on	ADP
gujaf-424	435	6	board	board	NOUN
gujaf-424	435	7	gender	gender	NOUN
gujaf-424	435	8	diversity	diversity	NOUN
gujaf-424	435	9	and	and	CCONJ
gujaf-424	435	10	financial	financial	ADJ
gujaf-424	435	11	outcomes	outcome	NOUN
gujaf-424	435	12	:	:	PUNCT
gujaf-424	435	13	mapping	map	VERB
gujaf-424	435	14	heterogeneity	heterogeneity	NOUN
gujaf-424	435	15	and	and	CCONJ
gujaf-424	435	16	future	future	ADJ
gujaf-424	435	17	research	research	NOUN
gujaf-424	435	18	agenda	agenda	NOUN
gujaf-424	435	19	.	.	PUNCT
gujaf-424	436	1	corporate	corporate	ADJ
gujaf-424	436	2	social	social	ADJ
gujaf-424	436	3	responsibility	responsibility	NOUN
gujaf-424	436	4	and	and	CCONJ
gujaf-424	436	5	environmental	environmental	ADJ
gujaf-424	436	6	management	management	NOUN
gujaf-424	436	7	,	,	PUNCT
gujaf-424	436	8	30(5	30(5	NUM
gujaf-424	436	9	)	)	PUNCT
gujaf-424	436	10	,	,	PUNCT
gujaf-424	436	11	2121	2121	NUM
gujaf-424	436	12	-	-	SYM
gujaf-424	436	13	2144	2144	NUM
gujaf-424	436	14	.	.	PUNCT
gujaf-424	437	1	lein	lein	PROPN
gujaf-424	437	2	,	,	PUNCT
gujaf-424	437	3	r.	r.	PROPN
gujaf-424	437	4	l.	l.	PROPN
gujaf-424	437	5	(	(	PUNCT
gujaf-424	437	6	2023	2023	NUM
gujaf-424	437	7	)	)	PUNCT
gujaf-424	437	8	.	.	PUNCT
gujaf-424	438	1	effects	effect	NOUN
gujaf-424	438	2	of	of	ADP
gujaf-424	438	3	liquidity	liquidity	NOUN
gujaf-424	438	4	on	on	ADP
gujaf-424	438	5	firm	firm	ADJ
gujaf-424	438	6	performance	performance	NOUN
gujaf-424	438	7	:	:	PUNCT
gujaf-424	438	8	a	a	DET
gujaf-424	438	9	case	case	NOUN
gujaf-424	438	10	of	of	ADP
gujaf-424	438	11	the	the	DET
gujaf-424	438	12	commercial	commercial	ADJ
gujaf-424	438	13	and	and	CCONJ
gujaf-424	438	14	services	service	NOUN
gujaf-424	438	15	firms	firm	NOUN
gujaf-424	438	16	listed	list	VERB
gujaf-424	438	17	at	at	ADP
gujaf-424	438	18	the	the	DET
gujaf-424	438	19	nairobi	nairobi	PROPN
gujaf-424	438	20	securities	securities	PROPN
gujaf-424	438	21	exchange	exchange	PROPN
gujaf-424	438	22	.	.	PUNCT
gujaf-424	439	1	unpublished	unpublished	ADJ
gujaf-424	439	2	mba	mba	NOUN
gujaf-424	439	3	project	project	NOUN
gujaf-424	439	4	submitted	submit	VERB
gujaf-424	439	5	to	to	ADP
gujaf-424	439	6	department	department	PROPN
gujaf-424	439	7	of	of	ADP
gujaf-424	439	8	business	business	PROPN
gujaf-424	439	9	administration	administration	PROPN
gujaf-424	439	10	,	,	PUNCT
gujaf-424	439	11	chandaria	chandaria	NOUN
gujaf-424	439	12	school	school	NOUN
gujaf-424	439	13	of	of	ADP
gujaf-424	439	14	business	business	NOUN
gujaf-424	439	15	,	,	PUNCT
gujaf-424	439	16	united	united	PROPN
gujaf-424	439	17	states	states	PROPN
gujaf-424	439	18	international	international	PROPN
gujaf-424	439	19	university	university	PROPN
gujaf-424	439	20	-	-	PUNCT
gujaf-424	439	21	africa	africa	PROPN
gujaf-424	439	22	.	.	PUNCT
gujaf-424	440	1	liu	liu	PROPN
gujaf-424	440	2	,	,	PUNCT
gujaf-424	440	3	x.	x.	PROPN
gujaf-424	440	4	,	,	PUNCT
gujaf-424	440	5	&	&	CCONJ
gujaf-424	440	6	liu	liu	PROPN
gujaf-424	440	7	,	,	PUNCT
gujaf-424	440	8	x.	x.	NOUN
gujaf-424	440	9	(	(	PUNCT
gujaf-424	440	10	2021	2021	NUM
gujaf-424	440	11	)	)	PUNCT
gujaf-424	440	12	.	.	PUNCT
gujaf-424	441	1	can	can	AUX
gujaf-424	441	2	financial	financial	ADJ
gujaf-424	441	3	development	development	NOUN
gujaf-424	441	4	curb	curb	VERB
gujaf-424	441	5	carbon	carbon	NOUN
gujaf-424	441	6	emissions	emission	NOUN
gujaf-424	441	7	?	?	PUNCT
gujaf-424	442	1	empirical	empirical	ADJ
gujaf-424	442	2	test	test	NOUN
gujaf-424	442	3	based	base	VERB
gujaf-424	442	4	on	on	ADP
gujaf-424	442	5	spatial	spatial	ADJ
gujaf-424	442	6	perspective	perspective	NOUN
gujaf-424	442	7	.	.	PUNCT
gujaf-424	443	1	sustainability	sustainability	NOUN
gujaf-424	443	2	,	,	PUNCT
gujaf-424	443	3	13(21	13(21	NUM
gujaf-424	443	4	)	)	PUNCT
gujaf-424	443	5	,	,	PUNCT
gujaf-424	443	6	11912	11912	NUM
gujaf-424	443	7	.	.	PUNCT
gujaf-424	444	1	maama	maama	PROPN
gujaf-424	444	2	,	,	PUNCT
gujaf-424	444	3	h.	h.	PROPN
gujaf-424	444	4	,	,	PUNCT
gujaf-424	444	5	&	&	CCONJ
gujaf-424	444	6	mkhize	mkhize	VERB
gujaf-424	444	7	,	,	PUNCT
gujaf-424	444	8	m.	m.	NOUN
gujaf-424	444	9	(	(	PUNCT
gujaf-424	444	10	2020	2020	NUM
gujaf-424	444	11	)	)	PUNCT
gujaf-424	444	12	.	.	PUNCT
gujaf-424	445	1	integration	integration	NOUN
gujaf-424	445	2	of	of	ADP
gujaf-424	445	3	non	non	ADJ
gujaf-424	445	4	-	-	ADJ
gujaf-424	445	5	financial	financial	ADJ
gujaf-424	445	6	information	information	NOUN
gujaf-424	445	7	into	into	ADP
gujaf-424	445	8	corporate	corporate	ADJ
gujaf-424	445	9	reporting	reporting	NOUN
gujaf-424	445	10	:	:	PUNCT
gujaf-424	445	11	a	a	DET
gujaf-424	445	12	theoretical	theoretical	ADJ
gujaf-424	445	13	perspective	perspective	NOUN
gujaf-424	445	14	.	.	PUNCT
gujaf-424	446	1	academy	academy	NOUN
gujaf-424	446	2	of	of	ADP
gujaf-424	446	3	accounting	accounting	PROPN
gujaf-424	446	4	and	and	CCONJ
gujaf-424	446	5	financial	financial	ADJ
gujaf-424	446	6	studies	study	NOUN
gujaf-424	446	7	journal	journal	NOUN
gujaf-424	446	8	,	,	PUNCT
gujaf-424	446	9	24(2	24(2	NUM
gujaf-424	446	10	)	)	PUNCT
gujaf-424	446	11	,	,	PUNCT
gujaf-424	446	12	1	1	NUM
gujaf-424	446	13	-	-	SYM
gujaf-424	446	14	15	15	NUM
gujaf-424	446	15	.	.	PUNCT
gujaf-424	446	16	retrieved	retrieve	VERB
gujaf-424	446	17	from	from	ADP
gujaf-424	446	18	https://www.abacademies.org/articles/	https://www.abacademies.org/articles/	ADP
gujaf-424	446	19	integration	integration	NOUN
gujaf-424	446	20	-	-	PUNCT
gujaf-424	446	21	of	of	ADP
gujaf-424	446	22	-	-	PUNCT
gujaf-424	446	23	non	non	ADJ
gujaf-424	446	24	-	-	ADJ
gujaf-424	446	25	financial	financial	ADJ
gujaf-424	446	26	information-into-corporate-reporting-1528-2635-24-2-533.pdf	information-into-corporate-reporting-1528-2635-24-2-533.pdf	NOUN
gujaf-424	446	27	manyari	manyari	NOUN
gujaf-424	446	28	,	,	PUNCT
gujaf-424	446	29	i.	i.	PROPN
gujaf-424	446	30	a.	a.	PROPN
gujaf-424	446	31	r.	r.	PROPN
gujaf-424	446	32	,	,	PUNCT
gujaf-424	446	33	&	&	CCONJ
gujaf-424	446	34	devi	devi	PROPN
gujaf-424	446	35	,	,	PUNCT
gujaf-424	446	36	n.	n.	PROPN
gujaf-424	446	37	l.	l.	PROPN
gujaf-424	446	38	n.	n.	PROPN
gujaf-424	446	39	s.	s.	PROPN
gujaf-424	446	40	(	(	PUNCT
gujaf-424	446	41	2023	2023	NUM
gujaf-424	446	42	)	)	PUNCT
gujaf-424	446	43	.	.	PUNCT
gujaf-424	447	1	menelisik	menelisik	PROPN
gujaf-424	447	2	peran	peran	VERB
gujaf-424	447	3	kinerja	kinerja	PROPN
gujaf-424	447	4	keuangan	keuangan	NOUN
gujaf-424	447	5	,	,	PUNCT
gujaf-424	447	6	ukuran	ukuran	PROPN
gujaf-424	447	7	perusahaan	perusahaan	PROPN
gujaf-424	447	8	dan	dan	PROPN
gujaf-424	447	9	investment	investment	PROPN
gujaf-424	447	10	opportunity	opportunity	NOUN
gujaf-424	447	11	set	set	VERB
gujaf-424	447	12	terhadap	terhadap	PROPN
gujaf-424	447	13	kebijakan	kebijakan	AUX
gujaf-424	447	14	dividen	dividen	PROPN
gujaf-424	447	15	pada	pada	PROPN
gujaf-424	447	16	perusahaan	perusahaan	PROPN
gujaf-424	447	17	manufaktur	manufaktur	PROPN
gujaf-424	447	18	yang	yang	PROPN
gujaf-424	447	19	terdapat	terdapat	PROPN
gujaf-424	447	20	di	di	PROPN
gujaf-424	447	21	bursa	bursa	PROPN
gujaf-424	447	22	efek	efek	PROPN
gujaf-424	447	23	indonesia	indonesia	PROPN
gujaf-424	447	24	.	.	PUNCT
gujaf-424	448	1	accounting	accounting	PROPN
gujaf-424	448	2	profession	profession	PROPN
gujaf-424	448	3	journal	journal	PROPN
gujaf-424	448	4	(	(	PUNCT
gujaf-424	448	5	apaji	apaji	ADJ
gujaf-424	448	6	)	)	PUNCT
gujaf-424	448	7	,	,	PUNCT
gujaf-424	448	8	5(1	5(1	NUM
gujaf-424	448	9	)	)	PUNCT
gujaf-424	448	10	,	,	PUNCT
gujaf-424	448	11	36	36	NUM
gujaf-424	448	12	-	-	SYM
gujaf-424	448	13	50	50	NUM
gujaf-424	448	14	.	.	PUNCT
gujaf-424	449	1	munawaroh	munawaroh	PROPN
gujaf-424	449	2	,	,	PUNCT
gujaf-424	449	3	f.	f.	PROPN
gujaf-424	449	4	&	&	CCONJ
gujaf-424	449	5	munandar	munandar	PROPN
gujaf-424	449	6	,	,	PUNCT
gujaf-424	449	7	a.	a.	NOUN
gujaf-424	449	8	(	(	PUNCT
gujaf-424	449	9	2024	2024	NUM
gujaf-424	449	10	)	)	PUNCT
gujaf-424	449	11	.	.	PUNCT
gujaf-424	450	1	investment	investment	NOUN
gujaf-424	450	2	decisions	decision	NOUN
gujaf-424	450	3	'	'	PART
gujaf-424	450	4	impact	impact	NOUN
gujaf-424	450	5	on	on	ADP
gujaf-424	450	6	corporate	corporate	ADJ
gujaf-424	450	7	value	value	NOUN
gujaf-424	450	8	:	:	PUNCT
gujaf-424	450	9	analysing	analyse	VERB
gujaf-424	450	10	profitability	profitability	NOUN
gujaf-424	450	11	,	,	PUNCT
gujaf-424	450	12	leverage	leverage	NOUN
gujaf-424	450	13	,	,	PUNCT
gujaf-424	450	14	company	company	NOUN
gujaf-424	450	15	size	size	NOUN
gujaf-424	450	16	,	,	PUNCT
gujaf-424	450	17	and	and	CCONJ
gujaf-424	450	18	age	age	NOUN
gujaf-424	450	19	moderation	moderation	NOUN
gujaf-424	450	20	effects	effect	NOUN
gujaf-424	450	21	.	.	PUNCT
gujaf-424	451	1	international	international	ADJ
gujaf-424	451	2	journal	journal	NOUN
gujaf-424	451	3	of	of	ADP
gujaf-424	451	4	social	social	ADJ
gujaf-424	451	5	science	science	NOUN
gujaf-424	451	6	and	and	CCONJ
gujaf-424	451	7	business	business	NOUN
gujaf-424	451	8	,	,	PUNCT
gujaf-424	451	9	p	p	NOUN
gujaf-424	451	10	-	-	PUNCT
gujaf-424	451	11	issn	issn	NOUN
gujaf-424	451	12	:	:	PUNCT
gujaf-424	451	13	2614	2614	NUM
gujaf-424	451	14	-	-	SYM
gujaf-424	451	15	6533	6533	NUM
gujaf-424	451	16	eissn	eissn	NOUN
gujaf-424	451	17	:	:	PUNCT
gujaf-424	451	18	2549	2549	NUM
gujaf-424	451	19	-	-	SYM
gujaf-424	451	20	6409	6409	NUM
gujaf-424	451	21	8(1	8(1	NOUN
gujaf-424	451	22	)	)	PUNCT
gujaf-424	451	23	,	,	PUNCT
gujaf-424	451	24	105	105	NUM
gujaf-424	451	25	-	-	SYM
gujaf-424	451	26	116	116	NUM
gujaf-424	451	27	open	open	ADJ
gujaf-424	451	28	access	access	NOUN
gujaf-424	451	29	:	:	PUNCT
gujaf-424	451	30	https://doi.org/10.23887/ijssb.v8i1.73628	https://doi.org/10.23887/ijssb.v8i1.73628	PROPN
gujaf-424	451	31	nazir	nazir	PROPN
gujaf-424	451	32	,	,	PUNCT
gujaf-424	451	33	a.	a.	PROPN
gujaf-424	451	34	,	,	PUNCT
gujaf-424	451	35	azam	azam	PROPN
gujaf-424	451	36	,	,	PUNCT
gujaf-424	451	37	m.	m.	NOUN
gujaf-424	451	38	,	,	PUNCT
gujaf-424	451	39	&	&	CCONJ
gujaf-424	451	40	khalid	khalid	PROPN
gujaf-424	451	41	,	,	PUNCT
gujaf-424	451	42	m.	m.	NOUN
gujaf-424	451	43	u.	u.	PROPN
gujaf-424	451	44	(	(	PUNCT
gujaf-424	451	45	2021	2021	NUM
gujaf-424	451	46	)	)	PUNCT
gujaf-424	451	47	.	.	PUNCT
gujaf-424	452	1	debt	debt	NOUN
gujaf-424	452	2	financing	financing	NOUN
gujaf-424	452	3	and	and	CCONJ
gujaf-424	452	4	firm	firm	ADJ
gujaf-424	452	5	performance	performance	NOUN
gujaf-424	452	6	:	:	PUNCT
gujaf-424	452	7	empirical	empirical	ADJ
gujaf-424	452	8	evidence	evidence	NOUN
gujaf-424	452	9	from	from	ADP
gujaf-424	452	10	the	the	DET
gujaf-424	452	11	pakistan	pakistan	PROPN
gujaf-424	452	12	stock	stock	PROPN
gujaf-424	452	13	exchange	exchange	PROPN
gujaf-424	452	14	.	.	PUNCT
gujaf-424	453	1	asian	asian	ADJ
gujaf-424	453	2	journal	journal	PROPN
gujaf-424	453	3	of	of	ADP
gujaf-424	453	4	accounting	accounting	NOUN
gujaf-424	453	5	research	research	NOUN
gujaf-424	453	6	,	,	PUNCT
gujaf-424	453	7	6(3	6(3	NUM
gujaf-424	453	8	)	)	PUNCT
gujaf-424	453	9	,	,	PUNCT
gujaf-424	453	10	324	324	NUM
gujaf-424	453	11	-	-	SYM
gujaf-424	453	12	334	334	NUM
gujaf-424	453	13	ngx	ngx	ADJ
gujaf-424	453	14	group	group	NOUN
gujaf-424	453	15	,	,	PUNCT
gujaf-424	453	16	(	(	PUNCT
gujaf-424	453	17	2024	2024	NUM
gujaf-424	453	18	)	)	PUNCT
gujaf-424	453	19	.	.	PUNCT
gujaf-424	454	1	market	market	NOUN
gujaf-424	454	2	indices	index	NOUN
gujaf-424	454	3	:	:	PUNCT
gujaf-424	454	4	nigeria	nigeria	PROPN
gujaf-424	454	5	banking	banking	NOUN
gujaf-424	454	6	sector	sector	NOUN
gujaf-424	454	7	’s	’s	PART
gujaf-424	454	8	all	all	DET
gujaf-424	454	9	share	share	NOUN
gujaf-424	454	10	index	index	NOUN
gujaf-424	454	11	and	and	CCONJ
gujaf-424	454	12	market	market	NOUN
gujaf-424	454	13	capitalization	capitalization	NOUN
gujaf-424	454	14	.	.	PUNCT
gujaf-424	455	1	https://ngxgroup.com/exchange/data/indices/2024	https://ngxgroup.com/exchange/data/indices/2024	PROPN
gujaf-424	456	1	nmor	nmor	PROPN
gujaf-424	456	2	,	,	PUNCT
gujaf-424	456	3	c.	c.	PROPN
gujaf-424	456	4	,	,	PUNCT
gujaf-424	456	5	osuji	osuji	PROPN
gujaf-424	456	6	,	,	PUNCT
gujaf-424	456	7	c.	c.	PROPN
gujaf-424	456	8	c	c	PROPN
gujaf-424	456	9	,	,	PUNCT
gujaf-424	456	10	&	&	CCONJ
gujaf-424	456	11	erhijapkor	erhijapkor	PROPN
gujaf-424	456	12	,	,	PUNCT
gujaf-424	456	13	a.	a.	PROPN
gujaf-424	456	14	e.	e.	PROPN
gujaf-424	456	15	o.	o.	PROPN
gujaf-424	456	16	(	(	PUNCT
gujaf-424	456	17	2024	2024	NUM
gujaf-424	456	18	)	)	PUNCT
gujaf-424	456	19	.	.	PUNCT
gujaf-424	457	1	corporate	corporate	ADJ
gujaf-424	457	2	financing	financing	NOUN
gujaf-424	457	3	alternatives	alternative	NOUN
gujaf-424	457	4	and	and	CCONJ
gujaf-424	457	5	performance	performance	NOUN
gujaf-424	457	6	of	of	ADP
gujaf-424	457	7	listed	list	VERB
gujaf-424	457	8	manufacturing	manufacturing	NOUN
gujaf-424	457	9	firms	firm	NOUN
gujaf-424	457	10	in	in	ADP
gujaf-424	457	11	nigeria	nigeria	PROPN
gujaf-424	457	12	.	.	PUNCT
gujaf-424	458	1	international	international	ADJ
gujaf-424	458	2	journal	journal	PROPN
gujaf-424	458	3	of	of	ADP
gujaf-424	458	4	innovative	innovative	ADJ
gujaf-424	458	5	finance	finance	NOUN
gujaf-424	458	6	and	and	CCONJ
gujaf-424	458	7	economics	economic	NOUN
gujaf-424	458	8	research	research	NOUN
gujaf-424	458	9	,	,	PUNCT
gujaf-424	458	10	issn	issn	PROPN
gujaf-424	458	11	:	:	PUNCT
gujaf-424	458	12	2360	2360	NUM
gujaf-424	458	13	-	-	PUNCT
gujaf-424	458	14	896x.12(2):15	896x.12(2):15	NUM
gujaf-424	458	15	-	-	PUNCT
gujaf-424	458	16	21	21	NUM
gujaf-424	458	17	,	,	PUNCT
gujaf-424	458	18	www.seahipaj.org	www.seahipaj.org	PROPN
gujaf-424	458	19	gusau	gusau	PROPN
gujaf-424	458	20	journal	journal	NOUN
gujaf-424	458	21	of	of	ADP
gujaf-424	458	22	accounting	accounting	NOUN
gujaf-424	458	23	and	and	CCONJ
gujaf-424	458	24	finance	finance	NOUN
gujaf-424	458	25	,	,	PUNCT
gujaf-424	458	26	vol.6	vol.6	PROPN
gujaf-424	458	27	,	,	PUNCT
gujaf-424	458	28	issue	issue	NOUN
gujaf-424	458	29	2	2	NUM
gujaf-424	458	30	,	,	PUNCT
gujaf-424	458	31	april	april	PROPN
gujaf-424	458	32	,	,	PUNCT
gujaf-424	458	33	2025	2025	NUM
gujaf-424	458	34	205	205	NUM
gujaf-424	458	35	nuzula	nuzula	NOUN
gujaf-424	458	36	,	,	PUNCT
gujaf-424	458	37	n.	n.	PROPN
gujaf-424	458	38	f.	f.	PROPN
gujaf-424	458	39	,	,	PUNCT
gujaf-424	458	40	&	&	CCONJ
gujaf-424	458	41	nurlaily	nurlaily	ADV
gujaf-424	458	42	,	,	PUNCT
gujaf-424	458	43	f.	f.	PROPN
gujaf-424	458	44	(	(	PUNCT
gujaf-424	458	45	2020	2020	NUM
gujaf-424	458	46	)	)	PUNCT
gujaf-424	458	47	.	.	PUNCT
gujaf-424	459	1	investment	investment	NOUN
gujaf-424	459	2	management	management	NOUN
gujaf-424	459	3	basics	basic	NOUN
gujaf-424	459	4	.	.	PUNCT
gujaf-424	460	1	malang	malang	PROPN
gujaf-424	460	2	:	:	PUNCT
gujaf-424	460	3	u.b	u.b	PROPN
gujaf-424	460	4	.	.	PROPN
gujaf-424	460	5	press	press	PROPN
gujaf-424	460	6	.	.	PUNCT
gujaf-424	461	1	olofin	olofin	PROPN
gujaf-424	461	2	,	,	PUNCT
gujaf-424	461	3	a.	a.	PROPN
gujaf-424	461	4	j.	j.	PROPN
gujaf-424	461	5	,	,	PUNCT
gujaf-424	461	6	yadua	yadua	PROPN
gujaf-424	461	7	,	,	PUNCT
gujaf-424	461	8	j.	j.	PROPN
gujaf-424	461	9	c.	c.	PROPN
gujaf-424	461	10	,	,	PUNCT
gujaf-424	461	11	gambo	gambo	PROPN
gujaf-424	461	12	,	,	PUNCT
gujaf-424	461	13	n.	n.	PROPN
gujaf-424	461	14	&	&	CCONJ
gujaf-424	461	15	muhammad	muhammad	PROPN
gujaf-424	461	16	,	,	PUNCT
gujaf-424	461	17	r.	r.	PROPN
gujaf-424	461	18	a.	a.	PROPN
gujaf-424	461	19	(	(	PUNCT
gujaf-424	461	20	2024	2024	NUM
gujaf-424	461	21	)	)	PUNCT
gujaf-424	461	22	.	.	PUNCT
gujaf-424	462	1	financial	financial	ADJ
gujaf-424	462	2	innovations	innovation	NOUN
gujaf-424	462	3	and	and	CCONJ
gujaf-424	462	4	financial	financial	ADJ
gujaf-424	462	5	performance	performance	NOUN
gujaf-424	462	6	of	of	ADP
gujaf-424	462	7	listed	list	VERB
gujaf-424	462	8	deposit	deposit	NOUN
gujaf-424	462	9	money	money	NOUN
gujaf-424	462	10	banks	bank	NOUN
gujaf-424	462	11	in	in	ADP
gujaf-424	462	12	nigeria	nigeria	PROPN
gujaf-424	462	13	.	.	PUNCT
gujaf-424	463	1	international	international	ADJ
gujaf-424	463	2	journal	journal	PROPN
gujaf-424	463	3	of	of	ADP
gujaf-424	463	4	management	management	NOUN
gujaf-424	463	5	technology	technology	NOUN
gujaf-424	463	6	,	,	PUNCT
gujaf-424	463	7	issn	issn	PROPN
gujaf-424	463	8	:	:	PUNCT
gujaf-424	463	9	issn	issn	PROPN
gujaf-424	463	10	2055	2055	NUM
gujaf-424	463	11	-	-	PUNCT
gujaf-424	463	12	0847(print	0847(print	NOUN
gujaf-424	463	13	)	)	PUNCT
gujaf-424	463	14	,	,	PUNCT
gujaf-424	463	15	issn	issn	PROPN
gujaf-424	463	16	:	:	PUNCT
gujaf-424	463	17	issn	issn	PROPN
gujaf-424	463	18	2055	2055	NUM
gujaf-424	463	19	-	-	SYM
gujaf-424	463	20	0855(online	0855(online	NUM
gujaf-424	463	21	)	)	PUNCT
gujaf-424	463	22	,	,	PUNCT
gujaf-424	463	23	11(1	11(1	NUM
gujaf-424	463	24	)	)	PUNCT
gujaf-424	463	25	,	,	PUNCT
gujaf-424	463	26	51	51	NUM
gujaf-424	463	27	-	-	SYM
gujaf-424	463	28	67	67	NUM
gujaf-424	463	29	,	,	PUNCT
gujaf-424	463	30	https://www.eajournals.org/	https://www.eajournals.org/	NOUN
gujaf-424	463	31	doi	doi	NOUN
gujaf-424	463	32	:	:	PUNCT
gujaf-424	463	33	https://doi.org/10.37745/ijmt.2013/vol11n15167	https://doi.org/10.37745/ijmt.2013/vol11n15167	ADV
gujaf-424	463	34	osinubi	osinubi	ADV
gujaf-424	463	35	,	,	PUNCT
gujaf-424	463	36	o.	o.	PROPN
gujaf-424	463	37	o.	o.	PROPN
gujaf-424	463	38	,	,	PUNCT
gujaf-424	463	39	abdulmalik	abdulmalik	ADJ
gujaf-424	463	40	,	,	PUNCT
gujaf-424	463	41	a.	a.	NOUN
gujaf-424	463	42	y.	y.	PROPN
gujaf-424	463	43	,	,	PUNCT
gujaf-424	463	44	&	&	CCONJ
gujaf-424	463	45	halima	halima	PROPN
gujaf-424	463	46	,	,	PUNCT
gujaf-424	463	47	s.	s.	PROPN
gujaf-424	463	48	(	(	PUNCT
gujaf-424	463	49	2022	2022	NUM
gujaf-424	463	50	)	)	PUNCT
gujaf-424	463	51	.	.	PUNCT
gujaf-424	464	1	impact	impact	NOUN
gujaf-424	464	2	of	of	ADP
gujaf-424	464	3	internet	internet	NOUN
gujaf-424	464	4	banking	banking	NOUN
gujaf-424	464	5	on	on	ADP
gujaf-424	464	6	profitability	profitability	NOUN
gujaf-424	464	7	of	of	ADP
gujaf-424	464	8	fidelity	fidelity	PROPN
gujaf-424	464	9	bank	bank	PROPN
gujaf-424	464	10	plc	plc	PROPN
gujaf-424	464	11	.	.	PUNCT
gujaf-424	465	1	international	international	PROPN
gujaf-424	465	2	journal	journal	PROPN
gujaf-424	465	3	of	of	ADP
gujaf-424	465	4	management	management	NOUN
gujaf-424	465	5	,	,	PUNCT
gujaf-424	465	6	social	social	ADJ
gujaf-424	465	7	sciences	science	NOUN
gujaf-424	465	8	,	,	PUNCT
gujaf-424	465	9	peace	peace	NOUN
gujaf-424	465	10	and	and	CCONJ
gujaf-424	465	11	conflict	conflict	NOUN
gujaf-424	465	12	studies	study	NOUN
gujaf-424	465	13	,	,	PUNCT
gujaf-424	465	14	5(2	5(2	NUM
gujaf-424	465	15	)	)	PUNCT
gujaf-424	465	16	,	,	PUNCT
gujaf-424	465	17	385395	385395	NUM
gujaf-424	465	18	olusola	olusola	PROPN
gujaf-424	465	19	,	,	PUNCT
gujaf-424	465	20	b.	b.	PROPN
gujaf-424	465	21	,	,	PUNCT
gujaf-424	465	22	mengze	mengze	PROPN
gujaf-424	465	23	,	,	PUNCT
gujaf-424	465	24	h.	h.	PROPN
gujaf-424	465	25	,	,	PUNCT
gujaf-424	465	26	chimezie	chimezie	PROPN
gujaf-424	465	27	,	,	PUNCT
gujaf-424	465	28	m.	m.	NOUN
gujaf-424	465	29	,	,	PUNCT
gujaf-424	465	30	&	&	CCONJ
gujaf-424	465	31	chinedum	chinedum	PROPN
gujaf-424	465	32	,	,	PUNCT
gujaf-424	465	33	a.	a.	NOUN
gujaf-424	465	34	(	(	PUNCT
gujaf-424	465	35	2022	2022	NUM
gujaf-424	465	36	)	)	PUNCT
gujaf-424	465	37	.	.	PUNCT
gujaf-424	466	1	the	the	DET
gujaf-424	466	2	impact	impact	NOUN
gujaf-424	466	3	of	of	ADP
gujaf-424	466	4	capital	capital	NOUN
gujaf-424	466	5	structure	structure	NOUN
gujaf-424	466	6	on	on	ADP
gujaf-424	466	7	firm	firm	ADJ
gujaf-424	466	8	performance	performance	NOUN
gujaf-424	466	9	:	:	PUNCT
gujaf-424	466	10	evidence	evidence	NOUN
gujaf-424	466	11	from	from	ADP
gujaf-424	466	12	large	large	ADJ
gujaf-424	466	13	companies	company	NOUN
gujaf-424	466	14	in	in	ADP
gujaf-424	466	15	hong	hong	PROPN
gujaf-424	466	16	kong	kong	PROPN
gujaf-424	466	17	stock	stock	PROPN
gujaf-424	466	18	exchange	exchange	PROPN
gujaf-424	466	19	.	.	PUNCT
gujaf-424	467	1	journal	journal	NOUN
gujaf-424	467	2	of	of	ADP
gujaf-424	467	3	business	business	NOUN
gujaf-424	467	4	and	and	CCONJ
gujaf-424	467	5	management	management	NOUN
gujaf-424	467	6	,	,	PUNCT
gujaf-424	467	7	10	10	NUM
gujaf-424	467	8	,	,	PUNCT
gujaf-424	467	9	1332–1361	1332–1361	NUM
gujaf-424	467	10	.	.	PUNCT
gujaf-424	468	1	https://doi.org/10.4236/ojbm.2022.103072	https://doi.org/10.4236/ojbm.2022.103072	NOUN
gujaf-424	468	2	pratiwi	pratiwi	NOUN
gujaf-424	468	3	,	,	PUNCT
gujaf-424	468	4	u.	u.	PROPN
gujaf-424	468	5	s.	s.	PROPN
gujaf-424	468	6	,	,	PUNCT
gujaf-424	468	7	pramono	pramono	NOUN
gujaf-424	468	8	,	,	PUNCT
gujaf-424	468	9	h.	h.	PROPN
gujaf-424	468	10	,	,	PUNCT
gujaf-424	468	11	dirgantari	dirgantari	PROPN
gujaf-424	468	12	,	,	PUNCT
gujaf-424	468	13	n.	n.	NOUN
gujaf-424	468	14	,	,	PUNCT
gujaf-424	468	15	&	&	CCONJ
gujaf-424	468	16	santoso	santoso	PROPN
gujaf-424	468	17	,	,	PUNCT
gujaf-424	468	18	s.	s.	PROPN
gujaf-424	468	19	e.	e.	PROPN
gujaf-424	468	20	b.	b.	PROPN
gujaf-424	468	21	(	(	PUNCT
gujaf-424	468	22	2023	2023	NUM
gujaf-424	468	23	)	)	PUNCT
gujaf-424	468	24	.	.	PUNCT
gujaf-424	469	1	effect	effect	NOUN
gujaf-424	469	2	of	of	ADP
gujaf-424	469	3	profitability	profitability	NOUN
gujaf-424	469	4	on	on	ADP
gujaf-424	469	5	firm	firm	ADJ
gujaf-424	469	6	value	value	NOUN
gujaf-424	469	7	moderated	moderate	VERB
gujaf-424	469	8	by	by	ADP
gujaf-424	469	9	dividend	dividend	NOUN
gujaf-424	469	10	policy	policy	NOUN
gujaf-424	469	11	:	:	PUNCT
gujaf-424	469	12	empirical	empirical	ADJ
gujaf-424	469	13	study	study	NOUN
gujaf-424	469	14	of	of	ADP
gujaf-424	469	15	idx	idx	ADJ
gujaf-424	469	16	high	high	ADJ
gujaf-424	469	17	dividend	dividend	NOUN
gujaf-424	469	18	companies	company	NOUN
gujaf-424	469	19	20	20	NUM
gujaf-424	469	20	years	year	NOUN
gujaf-424	469	21	2019	2019	NUM
gujaf-424	469	22	-	-	SYM
gujaf-424	469	23	2021	2021	NUM
gujaf-424	469	24	.	.	PUNCT
gujaf-424	470	1	indonesian	indonesian	ADJ
gujaf-424	470	2	journal	journal	PROPN
gujaf-424	470	3	of	of	ADP
gujaf-424	470	4	business	business	NOUN
gujaf-424	470	5	analytics	analytic	NOUN
gujaf-424	470	6	,	,	PUNCT
gujaf-424	470	7	3(1	3(1	NUM
gujaf-424	470	8	)	)	PUNCT
gujaf-424	470	9	,	,	PUNCT
gujaf-424	470	10	19	19	NUM
gujaf-424	470	11	-	-	SYM
gujaf-424	470	12	32	32	NUM
gujaf-424	470	13	.	.	PUNCT
gujaf-424	471	1	quddus	quddus	PROPN
gujaf-424	471	2	,	,	PUNCT
gujaf-424	471	3	a.	a.	PROPN
gujaf-424	471	4	(	(	PUNCT
gujaf-424	471	5	2023).the	2023).the	DET
gujaf-424	471	6	impact	impact	NOUN
gujaf-424	471	7	of	of	ADP
gujaf-424	471	8	investment	investment	NOUN
gujaf-424	471	9	decision	decision	NOUN
gujaf-424	471	10	on	on	ADP
gujaf-424	471	11	firm	firm	ADJ
gujaf-424	471	12	financial	financial	ADJ
gujaf-424	471	13	performance	performance	NOUN
gujaf-424	471	14	moderated	moderate	VERB
gujaf-424	471	15	by	by	ADP
gujaf-424	471	16	economic	economic	ADJ
gujaf-424	471	17	policy	policy	NOUN
gujaf-424	471	18	uncertainty	uncertainty	NOUN
gujaf-424	471	19	:	:	PUNCT
gujaf-424	471	20	evidence	evidence	NOUN
gujaf-424	471	21	from	from	ADP
gujaf-424	471	22	the	the	DET
gujaf-424	471	23	non	non	ADJ
gujaf-424	471	24	-	-	ADJ
gujaf-424	471	25	financial	financial	ADJ
gujaf-424	471	26	sector	sector	NOUN
gujaf-424	471	27	of	of	ADP
gujaf-424	471	28	pakistan	pakistan	PROPN
gujaf-424	471	29	.	.	PUNCT
gujaf-424	472	1	unpublished	unpublished	ADJ
gujaf-424	472	2	doctoral	doctoral	ADJ
gujaf-424	472	3	thesis	thesis	NOUN
gujaf-424	472	4	presented	present	VERB
gujaf-424	472	5	to	to	ADP
gujaf-424	472	6	the	the	DET
gujaf-424	472	7	faculty	faculty	NOUN
gujaf-424	472	8	of	of	ADP
gujaf-424	472	9	management	management	NOUN
gujaf-424	472	10	and	and	CCONJ
gujaf-424	472	11	economics	economic	NOUN
gujaf-424	472	12	,	,	PUNCT
gujaf-424	472	13	tomas	tomas	PROPN
gujaf-424	472	14	bata	bata	PROPN
gujaf-424	472	15	university	university	PROPN
gujaf-424	472	16	,	,	PUNCT
gujaf-424	472	17	zlin	zlin	PROPN
gujaf-424	472	18	,	,	PUNCT
gujaf-424	472	19	pakistan	pakistan	PROPN
gujaf-424	472	20	.	.	PUNCT
gujaf-424	473	1	shahzad	shahzad	PROPN
gujaf-424	473	2	,	,	PUNCT
gujaf-424	473	3	s.	s.	PROPN
gujaf-424	473	4	,	,	PUNCT
gujaf-424	473	5	&	&	CCONJ
gujaf-424	473	6	fareed	fareed	PROPN
gujaf-424	473	7	,	,	PUNCT
gujaf-424	473	8	z.	z.	PROPN
gujaf-424	473	9	(	(	PUNCT
gujaf-424	473	10	2020	2020	NUM
gujaf-424	473	11	)	)	PUNCT
gujaf-424	473	12	.	.	PUNCT
gujaf-424	474	1	the	the	DET
gujaf-424	474	2	impact	impact	NOUN
gujaf-424	474	3	of	of	ADP
gujaf-424	474	4	risky	risky	ADJ
gujaf-424	474	5	and	and	CCONJ
gujaf-424	474	6	risk	risk	NOUN
gujaf-424	474	7	-	-	PUNCT
gujaf-424	474	8	free	free	ADJ
gujaf-424	474	9	investments	investment	NOUN
gujaf-424	474	10	on	on	ADP
gujaf-424	474	11	portfolio	portfolio	NOUN
gujaf-424	474	12	performance	performance	NOUN
gujaf-424	474	13	:	:	PUNCT
gujaf-424	474	14	a	a	DET
gujaf-424	474	15	comparative	comparative	ADJ
gujaf-424	474	16	study	study	NOUN
gujaf-424	474	17	.	.	PUNCT
gujaf-424	475	1	journal	journal	NOUN
gujaf-424	475	2	of	of	ADP
gujaf-424	475	3	financial	financial	ADJ
gujaf-424	475	4	management	management	NOUN
gujaf-424	475	5	and	and	CCONJ
gujaf-424	475	6	analysis	analysis	NOUN
gujaf-424	475	7	,	,	PUNCT
gujaf-424	475	8	33(1	33(1	NUM
gujaf-424	475	9	)	)	PUNCT
gujaf-424	475	10	,	,	PUNCT
gujaf-424	475	11	1	1	NUM
gujaf-424	475	12	-	-	SYM
gujaf-424	475	13	15	15	NUM
gujaf-424	475	14	.	.	PUNCT
gujaf-424	476	1	doi	doi	NOUN
gujaf-424	476	2	:	:	PUNCT
gujaf-424	476	3	10.33844	10.33844	NUM
gujaf-424	476	4	/	/	SYM
gujaf-424	476	5	jfma.2020.60344	jfma.2020.60344	PROPN
gujaf-424	476	6	sinukaban	sinukaban	PROPN
gujaf-424	476	7	,	,	PUNCT
gujaf-424	476	8	f.	f.	PROPN
gujaf-424	476	9	d.	d.	PROPN
gujaf-424	476	10	&	&	CCONJ
gujaf-424	476	11	erlina	erlina	PROPN
gujaf-424	476	12	,	,	PUNCT
gujaf-424	476	13	a.	a.	NOUN
gujaf-424	476	14	m.	m.	NOUN
gujaf-424	476	15	(	(	PUNCT
gujaf-424	476	16	2024	2024	NUM
gujaf-424	476	17	)	)	PUNCT
gujaf-424	476	18	.	.	PUNCT
gujaf-424	477	1	the	the	DET
gujaf-424	477	2	effect	effect	NOUN
gujaf-424	477	3	of	of	ADP
gujaf-424	477	4	profitability	profitability	NOUN
gujaf-424	477	5	,	,	PUNCT
gujaf-424	477	6	liquidity	liquidity	NOUN
gujaf-424	477	7	,	,	PUNCT
gujaf-424	477	8	leverage	leverage	NOUN
gujaf-424	477	9	,	,	PUNCT
gujaf-424	477	10	investment	investment	NOUN
gujaf-424	477	11	opportunity	opportunity	NOUN
gujaf-424	477	12	set	set	NOUN
gujaf-424	477	13	,	,	PUNCT
gujaf-424	477	14	and	and	CCONJ
gujaf-424	477	15	free	free	ADJ
gujaf-424	477	16	cash	cash	NOUN
gujaf-424	477	17	flow	flow	NOUN
gujaf-424	477	18	on	on	ADP
gujaf-424	477	19	dividend	dividend	NOUN
gujaf-424	477	20	policy	policy	NOUN
gujaf-424	477	21	with	with	ADP
gujaf-424	477	22	firm	firm	ADJ
gujaf-424	477	23	size	size	NOUN
gujaf-424	477	24	as	as	ADP
gujaf-424	477	25	a	a	DET
gujaf-424	477	26	moderation	moderation	NOUN
gujaf-424	477	27	variable.international	variable.international	ADJ
gujaf-424	477	28	journal	journal	NOUN
gujaf-424	477	29	of	of	ADP
gujaf-424	477	30	research	research	NOUN
gujaf-424	477	31	and	and	CCONJ
gujaf-424	477	32	review	review	NOUN
gujaf-424	477	33	,	,	PUNCT
gujaf-424	477	34	e	e	X
gujaf-424	477	35	-	-	PUNCT
gujaf-424	477	36	issn	issn	NOUN
gujaf-424	477	37	:	:	PUNCT
gujaf-424	477	38	23499788	23499788	NUM
gujaf-424	477	39	;	;	PUNCT
gujaf-424	477	40	p	p	X
gujaf-424	477	41	-	-	PUNCT
gujaf-424	477	42	issn	issn	VERB
gujaf-424	477	43	:	:	PUNCT
gujaf-424	477	44	2454	2454	NUM
gujaf-424	477	45	-	-	SYM
gujaf-424	477	46	2237	2237	NUM
gujaf-424	477	47	,	,	PUNCT
gujaf-424	477	48	11(6	11(6	NUM
gujaf-424	477	49	)	)	PUNCT
gujaf-424	477	50	website	website	NOUN
gujaf-424	477	51	:	:	PUNCT
gujaf-424	477	52	www.ijrrjournal.com.doi	www.ijrrjournal.com.doi	NOUN
gujaf-424	477	53	:	:	PUNCT
gujaf-424	477	54	https://doi.org/10.52403/ijrr.20240616	https://doi.org/10.52403/ijrr.20240616	NOUN
gujaf-424	477	55	suleymanov	suleymanov	NOUN
gujaf-424	477	56	,	,	PUNCT
gujaf-424	477	57	q.	q.	PROPN
gujaf-424	477	58	,	,	PUNCT
gujaf-424	477	59	farzaliyev	farzaliyev	PROPN
gujaf-424	477	60	,	,	PUNCT
gujaf-424	477	61	m.	m.	NOUN
gujaf-424	477	62	,	,	PUNCT
gujaf-424	477	63	&	&	CCONJ
gujaf-424	477	64	nagiyev	nagiyev	NOUN
gujaf-424	477	65	,	,	PUNCT
gujaf-424	477	66	m.	m.	NOUN
gujaf-424	477	67	(	(	PUNCT
gujaf-424	477	68	2019	2019	NUM
gujaf-424	477	69	)	)	PUNCT
gujaf-424	477	70	.	.	PUNCT
gujaf-424	478	1	the	the	DET
gujaf-424	478	2	effects	effect	NOUN
gujaf-424	478	3	of	of	ADP
gujaf-424	478	4	innovations	innovation	NOUN
gujaf-424	478	5	on	on	ADP
gujaf-424	478	6	bank	bank	NOUN
gujaf-424	478	7	performance	performance	NOUN
gujaf-424	478	8	:	:	PUNCT
gujaf-424	478	9	the	the	DET
gujaf-424	478	10	case	case	NOUN
gujaf-424	478	11	of	of	ADP
gujaf-424	478	12	electronic	electronic	ADJ
gujaf-424	478	13	banking	banking	NOUN
gujaf-424	478	14	services	service	NOUN
gujaf-424	478	15	.	.	PUNCT
gujaf-424	479	1	recent	recent	ADJ
gujaf-424	479	2	trends	trend	NOUN
gujaf-424	479	3	in	in	ADP
gujaf-424	479	4	science	science	NOUN
gujaf-424	479	5	and	and	CCONJ
gujaf-424	479	6	technology	technology	NOUN
gujaf-424	479	7	management	management	NOUN
gujaf-424	479	8	,	,	PUNCT
gujaf-424	479	9	2(1	2(1	NUM
gujaf-424	479	10	)	)	PUNCT
gujaf-424	479	11	,	,	PUNCT
gujaf-424	479	12	20	20	NUM
gujaf-424	479	13	-	-	SYM
gujaf-424	479	14	29	29	NUM
gujaf-424	479	15	suteja	suteja	PROPN
gujaf-424	479	16	,	,	PUNCT
gujaf-424	479	17	j.	j.	PROPN
gujaf-424	479	18	,	,	PUNCT
gujaf-424	479	19	gunardi	gunardi	PROPN
gujaf-424	479	20	,	,	PUNCT
gujaf-424	479	21	a.	a.	NOUN
gujaf-424	479	22	,	,	PUNCT
gujaf-424	479	23	alghifari	alghifari	NOUN
gujaf-424	479	24	,	,	PUNCT
gujaf-424	479	25	e.	e.	PROPN
gujaf-424	479	26	s.	s.	PROPN
gujaf-424	479	27	,	,	PUNCT
gujaf-424	479	28	susiadi	susiadi	NOUN
gujaf-424	479	29	,	,	PUNCT
gujaf-424	479	30	a.	a.	NOUN
gujaf-424	479	31	a.	a.	PROPN
gujaf-424	479	32	,	,	PUNCT
gujaf-424	479	33	yulianti	yulianti	PROPN
gujaf-424	479	34	,	,	PUNCT
gujaf-424	479	35	a.	a.	PROPN
gujaf-424	479	36	s.	s.	PROPN
gujaf-424	479	37	&	&	CCONJ
gujaf-424	479	38	lestari	lestari	PROPN
gujaf-424	479	39	,	,	PUNCT
gujaf-424	479	40	a.	a.	NOUN
gujaf-424	479	41	(	(	PUNCT
gujaf-424	479	42	2023	2023	NUM
gujaf-424	479	43	)	)	PUNCT
gujaf-424	479	44	.	.	PUNCT
gujaf-424	480	1	investment	investment	NOUN
gujaf-424	480	2	decision	decision	NOUN
gujaf-424	480	3	and	and	CCONJ
gujaf-424	480	4	firm	firm	ADJ
gujaf-424	480	5	value	value	NOUN
gujaf-424	480	6	:	:	PUNCT
gujaf-424	480	7	moderating	moderate	VERB
gujaf-424	480	8	effects	effect	NOUN
gujaf-424	480	9	of	of	ADP
gujaf-424	480	10	corporate	corporate	ADJ
gujaf-424	480	11	social	social	ADJ
gujaf-424	480	12	responsibility	responsibility	NOUN
gujaf-424	480	13	and	and	CCONJ
gujaf-424	480	14	profitability	profitability	NOUN
gujaf-424	480	15	of	of	ADP
gujaf-424	480	16	non	non	ADJ
gujaf-424	480	17	-	-	ADJ
gujaf-424	480	18	financial	financial	ADJ
gujaf-424	480	19	sector	sector	NOUN
gujaf-424	480	20	companies	company	NOUN
gujaf-424	480	21	on	on	ADP
gujaf-424	480	22	the	the	DET
gujaf-424	480	23	indonesia	indonesia	PROPN
gujaf-424	480	24	stock	stock	NOUN
gujaf-424	480	25	exchange.journal	exchange.journal	PROPN
gujaf-424	480	26	of	of	ADP
gujaf-424	480	27	risk	risk	NOUN
gujaf-424	480	28	and	and	CCONJ
gujaf-424	480	29	financial	financial	ADJ
gujaf-424	480	30	management	management	NOUN
gujaf-424	480	31	,	,	PUNCT
gujaf-424	480	32	16(40	16(40	NUM
gujaf-424	480	33	)	)	PUNCT
gujaf-424	480	34	https://doi.org/10.3390/jrfm16010040	https://doi.org/10.3390/jrfm16010040	NOUN
gujaf-424	480	35	https://www.mdpi.com/journal/jrfm	https://www.mdpi.com/journal/jrfm	NOUN
gujaf-424	480	36	ughulu	ughulu	VERB
gujaf-424	480	37	,	,	PUNCT
gujaf-424	480	38	s.	s.	PROPN
gujaf-424	480	39	e.	e.	PROPN
gujaf-424	480	40	,	,	PUNCT
gujaf-424	480	41	&	&	CCONJ
gujaf-424	480	42	odion	odion	PROPN
gujaf-424	480	43	,	,	PUNCT
gujaf-424	480	44	s.	s.	PROPN
gujaf-424	480	45	i.	i.	PROPN
gujaf-424	480	46	(	(	PUNCT
gujaf-424	480	47	2023	2023	NUM
gujaf-424	480	48	)	)	PUNCT
gujaf-424	480	49	.	.	PUNCT
gujaf-424	481	1	non	non	ADJ
gujaf-424	481	2	-	-	ADJ
gujaf-424	481	3	performing	performing	ADJ
gujaf-424	481	4	loans	loan	NOUN
gujaf-424	481	5	and	and	CCONJ
gujaf-424	481	6	deposit	deposit	NOUN
gujaf-424	481	7	money	money	NOUN
gujaf-424	481	8	bank	bank	NOUN
gujaf-424	481	9	’s	’s	PART
gujaf-424	481	10	profitability	profitability	NOUN
gujaf-424	481	11	.	.	PUNCT
gujaf-424	482	1	african	african	ADJ
gujaf-424	482	2	journal	journal	PROPN
gujaf-424	482	3	of	of	ADP
gujaf-424	482	4	management	management	NOUN
gujaf-424	482	5	and	and	CCONJ
gujaf-424	482	6	business	business	NOUN
gujaf-424	482	7	research	research	NOUN
gujaf-424	482	8	,	,	PUNCT
gujaf-424	482	9	12(1	12(1	NUM
gujaf-424	482	10	)	)	PUNCT
gujaf-424	482	11	,	,	PUNCT
gujaf-424	482	12	98123	98123	NUM
gujaf-424	482	13	.	.	PUNCT
gujaf-424	483	1	gusau	gusau	PROPN
gujaf-424	483	2	journal	journal	PROPN
gujaf-424	483	3	of	of	ADP
gujaf-424	483	4	accounting	accounting	NOUN
gujaf-424	483	5	and	and	CCONJ
gujaf-424	483	6	finance	finance	NOUN
gujaf-424	483	7	,	,	PUNCT
gujaf-424	483	8	vol.6	vol.6	PROPN
gujaf-424	483	9	,	,	PUNCT
gujaf-424	483	10	issue	issue	NOUN
gujaf-424	483	11	2	2	NUM
gujaf-424	483	12	,	,	PUNCT
gujaf-424	483	13	april	april	PROPN
gujaf-424	483	14	,	,	PUNCT
gujaf-424	483	15	2025	2025	NUM
gujaf-424	483	16	206	206	NUM
gujaf-424	483	17	umar	umar	PROPN
gujaf-424	483	18	,	,	PUNCT
gujaf-424	483	19	m.	m.	NOUN
gujaf-424	483	20	(	(	PUNCT
gujaf-424	483	21	2019	2019	NUM
gujaf-424	483	22	)	)	PUNCT
gujaf-424	483	23	.	.	PUNCT
gujaf-424	484	1	the	the	DET
gujaf-424	484	2	intricate	intricate	ADJ
gujaf-424	484	3	implementation	implementation	NOUN
gujaf-424	484	4	of	of	ADP
gujaf-424	484	5	performance	performance	NOUN
gujaf-424	484	6	measurement	measurement	NOUN
gujaf-424	484	7	systems	system	NOUN
gujaf-424	484	8	:	:	PUNCT
gujaf-424	484	9	exploring	explore	VERB
gujaf-424	484	10	developments	development	NOUN
gujaf-424	484	11	in	in	ADP
gujaf-424	484	12	professional	professional	ADJ
gujaf-424	484	13	-	-	PUNCT
gujaf-424	484	14	service	service	NOUN
gujaf-424	484	15	organizations	organization	NOUN
gujaf-424	484	16	in	in	ADP
gujaf-424	484	17	the	the	DET
gujaf-424	484	18	dutch	dutch	ADJ
gujaf-424	484	19	nonprofit	nonprofit	ADJ
gujaf-424	484	20	sector	sector	NOUN
gujaf-424	484	21	,	,	PUNCT
gujaf-424	484	22	retrieved	retrieve	VERB
gujaf-424	484	23	online	online	ADV
gujaf-424	484	24	at	at	ADP
gujaf-424	484	25	http://ras.sagepub.com/content/74/4/615.short	http://ras.sagepub.com/content/74/4/615.short	NOUN
gujaf-424	484	26	will	will	AUX
gujaf-424	484	27	,	,	PUNCT
gujaf-424	484	28	k.	k.	PROPN
gujaf-424	484	29	(	(	PUNCT
gujaf-424	484	30	2021	2021	NUM
gujaf-424	484	31	)	)	PUNCT
gujaf-424	484	32	.	.	PUNCT
gujaf-424	485	1	borrowed	borrow	VERB
gujaf-424	485	2	funds	fund	NOUN
gujaf-424	485	3	.	.	PUNCT
gujaf-424	486	1	https://www.investopedia.com/terms/b/borrowed	https://www.investopedia.com/terms/b/borrowe	VERB
gujaf-424	486	2	capital.asp	capital.asp	NOUN
gujaf-424	486	3	.	.	PUNCT
gujaf-424	486	4	wu	wu	PROPN
gujaf-424	486	5	,	,	PUNCT
gujaf-424	486	6	s.	s.	PROPN
gujaf-424	486	7	(	(	PUNCT
gujaf-424	486	8	2019	2019	NUM
gujaf-424	486	9	)	)	PUNCT
gujaf-424	486	10	.	.	PUNCT
gujaf-424	487	1	debt	debt	NOUN
gujaf-424	487	2	financing	financing	NOUN
gujaf-424	487	3	structure	structure	NOUN
gujaf-424	487	4	,	,	PUNCT
gujaf-424	487	5	ownership	ownership	NOUN
gujaf-424	487	6	concentration	concentration	NOUN
gujaf-424	487	7	,	,	PUNCT
gujaf-424	487	8	and	and	CCONJ
gujaf-424	487	9	firm	firm	ADJ
gujaf-424	487	10	performance	performance	NOUN
gujaf-424	487	11	:	:	PUNCT
gujaf-424	487	12	a	a	DET
gujaf-424	487	13	comparison	comparison	NOUN
gujaf-424	487	14	of	of	ADP
gujaf-424	487	15	the	the	DET
gujaf-424	487	16	listed	list	VERB
gujaf-424	487	17	state	state	NOUN
gujaf-424	487	18	-	-	PUNCT
gujaf-424	487	19	owned	own	VERB
gujaf-424	487	20	and	and	CCONJ
gujaf-424	487	21	non	non	ADJ
gujaf-424	487	22	-	-	ADJ
gujaf-424	487	23	state	state	NOUN
gujaf-424	487	24	-	-	PUNCT
gujaf-424	487	25	owned	own	VERB
gujaf-424	487	26	cmnes	cmne	NOUN
gujaf-424	487	27	.	.	PUNCT
gujaf-424	488	1	journal	journal	NOUN
gujaf-424	488	2	of	of	ADP
gujaf-424	488	3	chinese	chinese	ADJ
gujaf-424	488	4	economic	economic	ADJ
gujaf-424	488	5	and	and	CCONJ
gujaf-424	488	6	business	business	NOUN
gujaf-424	488	7	studies	study	NOUN
gujaf-424	488	8	,	,	PUNCT
gujaf-424	488	9	17(2	17(2	NUM
gujaf-424	488	10	)	)	PUNCT
gujaf-424	488	11	,	,	PUNCT
gujaf-424	488	12	147	147	NUM
gujaf-424	488	13	168.https://doi.org/10.1080/14765	168.https://doi.org/10.1080/14765	NUM
gujaf-424	488	14	284.2019.1615243	284.2019.1615243	NUM
gujaf-424	488	15	yin	yin	NOUN
gujaf-424	488	16	,	,	PUNCT
gujaf-424	488	17	j.	j.	PROPN
gujaf-424	488	18	u.	u.	PROPN
gujaf-424	488	19	(	(	PUNCT
gujaf-424	488	20	2018	2018	NUM
gujaf-424	488	21	)	)	PUNCT
gujaf-424	488	22	.	.	PUNCT
gujaf-424	489	1	management	management	NOUN
gujaf-424	489	2	control	control	NOUN
gujaf-424	489	3	systems	system	NOUN
gujaf-424	489	4	and	and	CCONJ
gujaf-424	489	5	strategy	strategy	NOUN
gujaf-424	489	6	:	:	PUNCT
gujaf-424	489	7	a	a	DET
gujaf-424	489	8	resource	resource	NOUN
gujaf-424	489	9	-	-	PUNCT
gujaf-424	489	10	based	base	VERB
gujaf-424	489	11	perspective	perspective	NOUN
gujaf-424	489	12	.	.	PUNCT
gujaf-424	490	1	accounting	accounting	NOUN
gujaf-424	490	2	,	,	PUNCT
gujaf-424	490	3	organizations	organization	NOUN
gujaf-424	490	4	and	and	CCONJ
gujaf-424	490	5	society	society	NOUN
gujaf-424	490	6	,	,	PUNCT
gujaf-424	490	7	31(6	31(6	NUM
gujaf-424	490	8	)	)	PUNCT
gujaf-424	490	9	,	,	PUNCT
gujaf-424	490	10	529–558	529–558	NUM
gujaf-424	490	11	.	.	PUNCT
gujaf-424	491	1	yolinza	yolinza	NOUN
gujaf-424	491	2	,	,	PUNCT
gujaf-424	491	3	n	n	CCONJ
gujaf-424	491	4	,	,	PUNCT
gujaf-424	491	5	&	&	CCONJ
gujaf-424	491	6	marlius	marlius	PROPN
gujaf-424	491	7	d.	d.	PROPN
gujaf-424	491	8	(	(	PUNCT
gujaf-424	491	9	2023	2023	NUM
gujaf-424	491	10	)	)	PUNCT
gujaf-424	491	11	,	,	PUNCT
gujaf-424	491	12	the	the	DET
gujaf-424	491	13	influence	influence	NOUN
gujaf-424	491	14	of	of	ADP
gujaf-424	491	15	career	career	NOUN
gujaf-424	491	16	development	development	NOUN
gujaf-424	491	17	and	and	CCONJ
gujaf-424	491	18	work	work	NOUN
gujaf-424	491	19	motivation	motivation	NOUN
gujaf-424	491	20	on	on	ADP
gujaf-424	491	21	the	the	DET
gujaf-424	491	22	performance	performance	NOUN
gujaf-424	491	23	of	of	ADP
gujaf-424	491	24	bkpsdm	bkpsdm	NOUN
gujaf-424	491	25	employees	employee	NOUN
gujaf-424	491	26	in	in	ADP
gujaf-424	491	27	south	south	PROPN
gujaf-424	491	28	solok	solok	PROPN
gujaf-424	491	29	regency	regency	PROPN
gujaf-424	491	30	.	.	PUNCT
gujaf-424	492	1	journal	journal	PROPN
gujaf-424	492	2	of	of	ADP
gujaf-424	492	3	publication2023	publication2023	PROPN
gujaf-424	492	4	application	application	NOUN
gujaf-424	492	5	of	of	ADP
gujaf-424	492	6	management	management	NOUN
gujaf-424	492	7	science	science	NOUN
gujaf-424	492	8	(	(	PUNCT
gujaf-424	492	9	jupiman	jupiman	PROPN
gujaf-424	492	10	)	)	PUNCT
gujaf-424	492	11	,	,	PUNCT
gujaf-424	492	12	2(2):183	2(2):183	NUM
gujaf-424	492	13	–	–	PUNCT
gujaf-424	492	14	203	203	NUM
gujaf-424	492	15	.	.	PUNCT
gujaf-424	493	1	yusuf	yusuf	PROPN
gujaf-424	493	2	,	,	PUNCT
gujaf-424	493	3	m.	m.	NOUN
gujaf-424	493	4	o.	o.	PROPN
gujaf-424	493	5	,	,	PUNCT
gujaf-424	493	6	nwufo	nwufo	PROPN
gujaf-424	493	7	,	,	PUNCT
gujaf-424	493	8	c.	c.	PROPN
gujaf-424	493	9	i.	i.	PROPN
gujaf-424	493	10	,	,	PUNCT
gujaf-424	493	11	&	&	CCONJ
gujaf-424	493	12	chima	chima	PROPN
gujaf-424	493	13	e.	e.	PROPN
gujaf-424	493	14	i.	i.	PROPN
gujaf-424	493	15	(	(	PUNCT
gujaf-424	493	16	2019	2019	NUM
gujaf-424	493	17	)	)	PUNCT
gujaf-424	493	18	.	.	PUNCT
gujaf-424	494	1	optimum	optimum	ADJ
gujaf-424	494	2	synergy	synergy	NOUN
gujaf-424	494	3	between	between	ADP
gujaf-424	494	4	liquidity	liquidity	NOUN
gujaf-424	494	5	and	and	CCONJ
gujaf-424	494	6	profitability	profitability	NOUN
gujaf-424	494	7	management	management	NOUN
gujaf-424	494	8	of	of	ADP
gujaf-424	494	9	quoted	quote	VERB
gujaf-424	494	10	banks	bank	NOUN
gujaf-424	494	11	:	:	PUNCT
gujaf-424	494	12	the	the	DET
gujaf-424	494	13	nigerian	nigerian	PROPN
gujaf-424	494	14	perspective	perspective	NOUN
gujaf-424	494	15	,	,	PUNCT
gujaf-424	494	16	international	international	ADJ
gujaf-424	494	17	journal	journal	NOUN
gujaf-424	494	18	of	of	ADP
gujaf-424	494	19	academic	academic	ADJ
gujaf-424	494	20	research	research	NOUN
gujaf-424	494	21	in	in	ADP
gujaf-424	494	22	accounting	accounting	NOUN
gujaf-424	494	23	,	,	PUNCT
gujaf-424	494	24	finance	finance	NOUN
gujaf-424	494	25	and	and	CCONJ
gujaf-424	494	26	management	management	NOUN
gujaf-424	494	27	sciences	science	NOUN
gujaf-424	494	28	,	,	PUNCT
gujaf-424	494	29	9	9	NUM
gujaf-424	494	30	(	(	PUNCT
gujaf-424	494	31	2	2	NUM
gujaf-424	494	32	)	)	PUNCT
gujaf-424	494	33	,	,	PUNCT
gujaf-424	494	34	138	138	NUM
gujaf-424	494	35	-	-	SYM
gujaf-424	494	36	148	148	NUM
gujaf-424	494	37	.	.	PUNCT