id	sid	tid	token	lemma	pos
gujaf-438	1	1	microsoft	microsoft	PROPN
gujaf-438	1	2	word	word	PROPN
gujaf-438	1	3	003mw	003mw	PROPN
gujaf-438	1	4	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	1	5	,	,	PUNCT
gujaf-438	1	6	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	1	7	gusau	gusau	ADJ
gujaf-438	1	8	journal	journal	NOUN
gujaf-438	1	9	of	of	ADP
gujaf-438	1	10	accountingandfinance	accountingandfinance	NOUN
gujaf-438	1	11	(	(	PUNCT
gujaf-438	1	12	gujaf	gujaf	NOUN
gujaf-438	1	13	)	)	PUNCT
gujaf-438	2	1	vol.5issue1,april,2024issn:2756	vol.5issue1,april,2024issn:2756	NOUN
gujaf-438	2	2	-	-	PUNCT
gujaf-438	2	3	665x	665x	PROPN
gujaf-438	2	4	a	a	DET
gujaf-438	2	5	publication	publication	NOUN
gujaf-438	2	6	of	of	ADP
gujaf-438	2	7	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-438	2	8	,	,	PUNCT
gujaf-438	2	9	faculty	faculty	NOUN
gujaf-438	2	10	of	of	ADP
gujaf-438	2	11	management	management	NOUN
gujaf-438	2	12	and	and	CCONJ
gujaf-438	2	13	social	social	ADJ
gujaf-438	2	14	sciences	science	NOUN
gujaf-438	2	15	,	,	PUNCT
gujaf-438	2	16	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-438	2	17	,	,	PUNCT
gujaf-438	2	18	zamfarastate	zamfarastate	PROPN
gujaf-438	2	19	-	-	PUNCT
gujaf-438	2	20	nigeria	nigeria	PROPN
gujaf-438	2	21	©	©	PROPN
gujaf-438	2	22	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-438	2	23	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	2	24	,	,	PUNCT
gujaf-438	2	25	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	2	26	ii	ii	PROPN
gujaf-438	2	27	vol.5issue1	vol.5issue1	PROPN
gujaf-438	2	28	april	april	PROPN
gujaf-438	2	29	,	,	PUNCT
gujaf-438	2	30	2024	2024	NUM
gujaf-438	2	31	issn:2756	issn:2756	NOUN
gujaf-438	2	32	-	-	PUNCT
gujaf-438	2	33	665x	665x	NOUN
gujaf-438	2	34	a	a	DET
gujaf-438	2	35	publication	publication	NOUN
gujaf-438	2	36	of	of	ADP
gujaf-438	2	37	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-438	2	38	,	,	PUNCT
gujaf-438	2	39	faculty	faculty	NOUN
gujaf-438	2	40	of	of	ADP
gujaf-438	2	41	management	management	NOUN
gujaf-438	2	42	and	and	CCONJ
gujaf-438	2	43	social	social	ADJ
gujaf-438	2	44	sciences	science	NOUN
gujaf-438	2	45	,	,	PUNCT
gujaf-438	2	46	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-438	2	47	,	,	PUNCT
gujaf-438	2	48	zamfarastate	zamfarastate	NOUN
gujaf-438	2	49	-	-	PUNCT
gujaf-438	2	50	nigeria	nigeria	PROPN
gujaf-438	2	51	all	all	PRON
gujaf-438	2	52	rightsreserved	rightsreserve	VERB
gujaf-438	2	53	except	except	SCONJ
gujaf-438	2	54	for	for	ADP
gujaf-438	2	55	academic	academic	ADJ
gujaf-438	2	56	purposes	purpose	NOUN
gujaf-438	2	57	no	no	DET
gujaf-438	2	58	part	part	NOUN
gujaf-438	2	59	or	or	CCONJ
gujaf-438	2	60	whole	whole	NOUN
gujaf-438	2	61	of	of	ADP
gujaf-438	2	62	this	this	DET
gujaf-438	2	63	publication	publication	NOUN
gujaf-438	2	64	is	be	AUX
gujaf-438	2	65	allowed	allow	VERB
gujaf-438	2	66	to	to	PART
gujaf-438	2	67	be	be	AUX
gujaf-438	2	68	reproduced	reproduce	VERB
gujaf-438	2	69	,	,	PUNCT
gujaf-438	2	70	stored	store	VERB
gujaf-438	2	71	in	in	ADP
gujaf-438	2	72	a	a	DET
gujaf-438	2	73	retrieval	retrieval	NOUN
gujaf-438	2	74	system	system	NOUN
gujaf-438	2	75	or	or	CCONJ
gujaf-438	2	76	transmitted	transmit	VERB
gujaf-438	2	77	in	in	ADP
gujaf-438	2	78	any	any	DET
gujaf-438	2	79	form	form	NOUN
gujaf-438	2	80	or	or	CCONJ
gujaf-438	2	81	by	by	ADP
gujaf-438	2	82	any	any	DET
gujaf-438	2	83	means	mean	NOUN
gujaf-438	2	84	be	be	AUX
gujaf-438	2	85	it	it	PRON
gujaf-438	2	86	mechanical	mechanical	ADJ
gujaf-438	2	87	,	,	PUNCT
gujaf-438	2	88	electrical	electrical	ADJ
gujaf-438	2	89	,	,	PUNCT
gujaf-438	2	90	photocopying	photocopying	NOUN
gujaf-438	2	91	,	,	PUNCT
gujaf-438	2	92	recordingorotherwise	recordingorotherwise	ADJ
gujaf-438	2	93	,	,	PUNCT
gujaf-438	2	94	withoutpriorpermissionofthe	withoutpriorpermissionofthe	DET
gujaf-438	2	95	copyright	copyright	NOUN
gujaf-438	2	96	owner	owner	NOUN
gujaf-438	2	97	.	.	PUNCT
gujaf-438	3	1	publishedandprinted	publishedandprinte	VERB
gujaf-438	3	2	by	by	ADP
gujaf-438	3	3	:	:	PUNCT
gujaf-438	3	4	ahmadubellouniversitypresslimited	ahmadubellouniversitypresslimite	VERB
gujaf-438	3	5	,	,	PUNCT
gujaf-438	3	6	zaria	zaria	PROPN
gujaf-438	3	7	kaduna	kaduna	PROPN
gujaf-438	3	8	state	state	PROPN
gujaf-438	3	9	,	,	PUNCT
gujaf-438	3	10	nigeria	nigeria	PROPN
gujaf-438	3	11	.	.	PUNCT
gujaf-438	4	1	tel:08065949711,069	tel:08065949711,069	NOUN
gujaf-438	4	2	-	-	SYM
gujaf-438	4	3	879121	879121	NUM
gujaf-438	4	4	e	e	NOUN
gujaf-438	4	5	-	-	NOUN
gujaf-438	4	6	mail	mail	NOUN
gujaf-438	4	7	:	:	PUNCT
gujaf-438	4	8	abupress2013@gmail.comabupress2020@y	abupress2013@gmail.comabupress2020@y	X
gujaf-438	4	9	ahoo.com	ahoo.com	X
gujaf-438	4	10	website	website	NOUN
gujaf-438	4	11	:	:	PUNCT
gujaf-438	4	12	www.abupress.com.ng	www.abupress.com.ng	ADJ
gujaf-438	4	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	4	14	,	,	PUNCT
gujaf-438	4	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	4	16	iii	iii	NUM
gujaf-438	4	17	editorialboard	editorialboard	NOUN
gujaf-438	4	18	editor	editor	NOUN
gujaf-438	4	19	-	-	PUNCT
gujaf-438	4	20	in	in	ADP
gujaf-438	4	21	-	-	PUNCT
gujaf-438	4	22	chief	chief	NOUN
gujaf-438	4	23	:	:	PUNCT
gujaf-438	4	24	prof.shehuusman	prof.shehuusman	PROPN
gujaf-438	4	25	hassan	hassan	PROPN
gujaf-438	4	26	departmentofaccounting	departmentofaccounte	VERB
gujaf-438	4	27	,	,	PUNCT
gujaf-438	4	28	federaluniversityofkashere	federaluniversityofkashere	NOUN
gujaf-438	4	29	,	,	PUNCT
gujaf-438	4	30	gombe	gombe	ADJ
gujaf-438	4	31	state	state	NOUN
gujaf-438	4	32	.	.	PUNCT
gujaf-438	5	1	associate	associate	PROPN
gujaf-438	5	2	editor	editor	NOUN
gujaf-438	5	3	:	:	PUNCT
gujaf-438	5	4	dr.muhammadmustapha	dr.muhammadmustapha	X
gujaf-438	6	1	bagudo	bagudo	PROPN
gujaf-438	6	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-438	6	3	,	,	PUNCT
gujaf-438	6	4	ahmadu	ahmadu	NOUN
gujaf-438	6	5	bellouniversityzaria	bellouniversityzaria	NOUN
gujaf-438	6	6	,	,	PUNCT
gujaf-438	6	7	kaduna	kaduna	PROPN
gujaf-438	6	8	state	state	PROPN
gujaf-438	6	9	.	.	PUNCT
gujaf-438	7	1	managingeditor	managingeditor	NOUN
gujaf-438	7	2	:	:	PUNCT
gujaf-438	7	3	umarfaroukabdulkarim	umarfaroukabdulkarim	PROPN
gujaf-438	7	4	departmentofaccountingand	departmentofaccountingand	NOUN
gujaf-438	7	5	finance	finance	NOUN
gujaf-438	7	6	,	,	PUNCT
gujaf-438	7	7	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-438	7	8	,	,	PUNCT
gujaf-438	7	9	zamfarastate	zamfarastate	NOUN
gujaf-438	7	10	.	.	PUNCT
gujaf-438	8	1	editorial	editorial	NOUN
gujaf-438	8	2	board	board	NOUN
gujaf-438	8	3	prof.ahmadmodukumshe	prof.ahmadmodukumshe	PRON
gujaf-438	8	4	departmentof	departmentof	VERB
gujaf-438	8	5	accounting	account	VERB
gujaf-438	8	6	,	,	PUNCT
gujaf-438	8	7	universityofmaiduguri	universityofmaiduguri	NOUN
gujaf-438	8	8	,	,	PUNCT
gujaf-438	8	9	bornostate	bornostate	NOUN
gujaf-438	8	10	.	.	PUNCT
gujaf-438	9	1	profugochukwuc.nzewi	profugochukwuc.nzewi	NUM
gujaf-438	9	2	departmentof	departmentof	PROPN
gujaf-438	9	3	accounting	accounting	NOUN
gujaf-438	9	4	,	,	PUNCT
gujaf-438	9	5	pauluniversityawka	pauluniversityawka	NOUN
gujaf-438	9	6	,	,	PUNCT
gujaf-438	9	7	anambrastate	anambrastate	ADJ
gujaf-438	9	8	.	.	PUNCT
gujaf-438	10	1	prof	prof	PROPN
gujaf-438	10	2	kabirtahirhamid	kabirtahirhamid	PROPN
gujaf-438	10	3	departmentofaccounting	departmentofaccounte	VERB
gujaf-438	10	4	,	,	PUNCT
gujaf-438	10	5	bayerouniversity	bayerouniversity	NOUN
gujaf-438	10	6	,	,	PUNCT
gujaf-438	10	7	kano	kano	PROPN
gujaf-438	10	8	,	,	PUNCT
gujaf-438	10	9	kano	kano	PROPN
gujaf-438	10	10	state	state	PROPN
gujaf-438	10	11	.	.	PUNCT
gujaf-438	11	1	prof.ekojab.ekoja	prof.ekojab.ekoja	PROPN
gujaf-438	11	2	departmentof	departmentof	PROPN
gujaf-438	11	3	accounting	account	VERB
gujaf-438	11	4	,	,	PUNCT
gujaf-438	11	5	universityof	universityof	PROPN
gujaf-438	11	6	jos	jos	PROPN
gujaf-438	11	7	.	.	PROPN
gujaf-438	12	1	prof.cliffordofurum	prof.cliffordofurum	PROPN
gujaf-438	12	2	departmentof	departmentof	PROPN
gujaf-438	12	3	accounting	account	VERB
gujaf-438	12	4	,	,	PUNCT
gujaf-438	12	5	universityof	universityof	PROPN
gujaf-438	12	6	portharcourt	portharcourt	PROPN
gujaf-438	12	7	,	,	PUNCT
gujaf-438	12	8	rivers	river	NOUN
gujaf-438	12	9	state	state	NOUN
gujaf-438	12	10	.	.	PUNCT
gujaf-438	13	1	prof.ahmadbello	prof.ahmadbello	PROPN
gujaf-438	13	2	dogarawa	dogarawa	PROPN
gujaf-438	13	3	departmentof	departmentof	PROPN
gujaf-438	13	4	accounting	accounting	NOUN
gujaf-438	13	5	,	,	PUNCT
gujaf-438	13	6	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-438	13	7	.	.	PUNCT
gujaf-438	14	1	prof.yusuf.b	prof.yusuf.b	PROPN
gujaf-438	14	2	.	.	PUNCT
gujaf-438	15	1	rahman	rahman	PROPN
gujaf-438	15	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-438	15	3	,	,	PUNCT
gujaf-438	15	4	lagosstateuniversity	lagosstateuniversity	NOUN
gujaf-438	15	5	,	,	PUNCT
gujaf-438	15	6	lagos	lagos	NOUN
gujaf-438	15	7	state	state	NOUN
gujaf-438	15	8	.	.	PUNCT
gujaf-438	16	1	prof.suleimana.s.aruwa	prof.suleimana.s.aruwa	PROPN
gujaf-438	16	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-438	16	3	,	,	PUNCT
gujaf-438	16	4	nasarawastateuniversity	nasarawastateuniversity	NOUN
gujaf-438	16	5	,	,	PUNCT
gujaf-438	16	6	keffi	keffi	PROPN
gujaf-438	16	7	,	,	PUNCT
gujaf-438	16	8	nasarawa	nasarawa	PROPN
gujaf-438	16	9	state	state	NOUN
gujaf-438	16	10	.	.	PUNCT
gujaf-438	17	1	prof.muhammadjunaidu	prof.muhammadjunaidu	PROPN
gujaf-438	17	2	kurawa	kurawa	PROPN
gujaf-438	17	3	departmentof	departmentof	PROPN
gujaf-438	17	4	accounting	accounting	PROPN
gujaf-438	17	5	,	,	PUNCT
gujaf-438	17	6	bayerouniversitykano	bayerouniversitykano	NOUN
gujaf-438	17	7	,	,	PUNCT
gujaf-438	17	8	kanostate	kanostate	ADJ
gujaf-438	17	9	.	.	PUNCT
gujaf-438	18	1	prof.muhammadhabibusabari	prof.muhammadhabibusabari	PROPN
gujaf-438	18	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-438	18	3	,	,	PUNCT
gujaf-438	18	4	ahmadu	ahmadu	NOUN
gujaf-438	18	5	bellouniversity	bellouniversity	NOUN
gujaf-438	18	6	,	,	PUNCT
gujaf-438	18	7	zaria	zaria	PROPN
gujaf-438	18	8	.	.	PUNCT
gujaf-438	19	1	prof.okpanachijoshua	prof.okpanachijoshua	PROPN
gujaf-438	19	2	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	19	3	,	,	PUNCT
gujaf-438	19	4	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	19	5	iv	iv	NUM
gujaf-438	19	6	departmentof	departmentof	PROPN
gujaf-438	19	7	accountingandmanagement	accountingandmanagement	NOUN
gujaf-438	19	8	,	,	PUNCT
gujaf-438	19	9	nigeriandefenceacademy	nigeriandefenceacademy	PROPN
gujaf-438	19	10	,	,	PUNCT
gujaf-438	19	11	kaduna	kaduna	PROPN
gujaf-438	19	12	.	.	PUNCT
gujaf-438	20	1	prof.hassanibrahim	prof.hassanibrahim	PROPN
gujaf-438	20	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-438	20	3	,	,	PUNCT
gujaf-438	20	4	ibbuniversity	ibbuniversity	NOUN
gujaf-438	20	5	,	,	PUNCT
gujaf-438	20	6	lapai	lapai	NOUN
gujaf-438	20	7	,	,	PUNCT
gujaf-438	20	8	niger	niger	NOUN
gujaf-438	20	9	state	state	NOUN
gujaf-438	20	10	.	.	PUNCT
gujaf-438	21	1	prof.ifeomamaryokwo	prof.ifeomamaryokwo	PROPN
gujaf-438	21	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-438	21	3	,	,	PUNCT
gujaf-438	21	4	enugustateuniversityofscienceandtechnology	enugustateuniversityofscienceandtechnology	NOUN
gujaf-438	21	5	,	,	PUNCT
gujaf-438	21	6	enugustate	enugustate	NOUN
gujaf-438	21	7	.	.	PUNCT
gujaf-438	22	1	prof.aminuisah	prof.aminuisah	NOUN
gujaf-438	22	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-438	22	3	,	,	PUNCT
gujaf-438	22	4	bayerouniversity	bayerouniversity	NOUN
gujaf-438	22	5	,	,	PUNCT
gujaf-438	22	6	kano	kano	PROPN
gujaf-438	22	7	,	,	PUNCT
gujaf-438	22	8	kano	kano	PROPN
gujaf-438	22	9	state	state	PROPN
gujaf-438	22	10	.	.	PUNCT
gujaf-438	23	1	prof.ahmadubello	prof.ahmadubello	ADJ
gujaf-438	23	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-438	23	3	,	,	PUNCT
gujaf-438	23	4	ahmadu	ahmadu	NOUN
gujaf-438	23	5	bellouniversity	bellouniversity	NOUN
gujaf-438	23	6	,	,	PUNCT
gujaf-438	23	7	zaria	zaria	PROPN
gujaf-438	23	8	.	.	PUNCT
gujaf-438	24	1	prof.musayelwaabubakar	prof.musayelwaabubakar	PROPN
gujaf-438	24	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-438	24	3	,	,	PUNCT
gujaf-438	24	4	usmanu	usmanu	PROPN
gujaf-438	24	5	danfodiyouniversity	danfodiyouniversity	PROPN
gujaf-438	24	6	,	,	PUNCT
gujaf-438	24	7	sokoto	sokoto	PROPN
gujaf-438	24	8	state	state	PROPN
gujaf-438	24	9	.	.	PUNCT
gujaf-438	25	1	prof.salisuabubakar	prof.salisuabubakar	ADJ
gujaf-438	25	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-438	25	3	,	,	PUNCT
gujaf-438	25	4	ahmadu	ahmadu	NOUN
gujaf-438	25	5	bellouniversityzaria	bellouniversityzaria	NOUN
gujaf-438	25	6	,	,	PUNCT
gujaf-438	25	7	kaduna	kaduna	PROPN
gujaf-438	25	8	state	state	PROPN
gujaf-438	25	9	.	.	PUNCT
gujaf-438	26	1	prof.sunusisa'ad	prof.sunusisa'ad	PROPN
gujaf-438	26	2	ahmad	ahmad	PROPN
gujaf-438	26	3	departmentof	departmentof	PROPN
gujaf-438	26	4	accounting	accounting	NOUN
gujaf-438	26	5	,	,	PUNCT
gujaf-438	26	6	federaluniversitydutse	federaluniversitydutse	NOUN
gujaf-438	26	7	,	,	PUNCT
gujaf-438	26	8	jigawastate	jigawastate	NOUN
gujaf-438	26	9	.	.	PUNCT
gujaf-438	27	1	prof.isaq	prof.isaq	AUX
gujaf-438	27	2	alhajisamaila	alhajisamaila	ADJ
gujaf-438	27	3	departmentofaccounting	departmentofaccounting	NOUN
gujaf-438	27	4	,	,	PUNCT
gujaf-438	27	5	bayerouniversity	bayerouniversity	NOUN
gujaf-438	27	6	,	,	PUNCT
gujaf-438	27	7	kano	kano	PROPN
gujaf-438	27	8	state	state	PROPN
gujaf-438	27	9	.	.	PUNCT
gujaf-438	28	1	dr.fatimaalfa	dr.fatimaalfa	PROPN
gujaf-438	28	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-438	28	3	,	,	PUNCT
gujaf-438	28	4	universityofmaiduguri	universityofmaiduguri	NOUN
gujaf-438	28	5	,	,	PUNCT
gujaf-438	28	6	bornostate	bornostate	NOUN
gujaf-438	28	7	.	.	PUNCT
gujaf-438	29	1	dr.nasirua.ka’oje	dr.nasirua.ka’oje	VERB
gujaf-438	29	2	departmentof	departmentof	PROPN
gujaf-438	29	3	accounting	account	VERB
gujaf-438	29	4	,	,	PUNCT
gujaf-438	29	5	usmanudanfodiyouniversitysokotostate	usmanudanfodiyouniversitysokotostate	NOUN
gujaf-438	29	6	.	.	PUNCT
gujaf-438	30	1	dr.aminu	dr.aminu	PROPN
gujaf-438	31	1	abdullahi	abdullahi	PROPN
gujaf-438	31	2	departmentof	departmentof	PROPN
gujaf-438	31	3	accounting	account	VERB
gujaf-438	31	4	,	,	PUNCT
gujaf-438	31	5	usmanudanfodiyouniversitysokoto	usmanudanfodiyouniversitysokoto	ADJ
gujaf-438	31	6	,	,	PUNCT
gujaf-438	31	7	state	state	NOUN
gujaf-438	31	8	.	.	PUNCT
gujaf-438	32	1	dr.onipeadebenege	dr.onipeadebenege	PROPN
gujaf-438	32	2	yahaya	yahaya	PROPN
gujaf-438	32	3	departmentofaccounting	departmentofaccounting	NOUN
gujaf-438	32	4	,	,	PUNCT
gujaf-438	32	5	nigeriandefenceacademy	nigeriandefenceacademy	PROPN
gujaf-438	32	6	,	,	PUNCT
gujaf-438	32	7	kaduna	kaduna	PROPN
gujaf-438	32	8	state	state	PROPN
gujaf-438	32	9	.	.	PUNCT
gujaf-438	33	1	dr.saidu	dr.saidu	PROPN
gujaf-438	33	2	adamu	adamu	PROPN
gujaf-438	33	3	departmentofaccounting	departmentofaccounting	PROPN
gujaf-438	33	4	,	,	PUNCT
gujaf-438	33	5	federaluniversityofkashere	federaluniversityofkashere	NOUN
gujaf-438	33	6	,	,	PUNCT
gujaf-438	33	7	gombe	gombe	ADJ
gujaf-438	33	8	state	state	NOUN
gujaf-438	33	9	.	.	PUNCT
gujaf-438	34	1	dr.nasiruyunusa	dr.nasiruyunusa	X
gujaf-438	34	2	departmentof	departmentof	PROPN
gujaf-438	34	3	accounting	accounting	PROPN
gujaf-438	34	4	,	,	PUNCT
gujaf-438	34	5	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-438	34	6	.	.	PUNCT
gujaf-438	35	1	dr.aisha	dr.aisha	PROPN
gujaf-438	35	2	nuhu	nuhu	PROPN
gujaf-438	35	3	muhammad	muhammad	PROPN
gujaf-438	35	4	departmentof	departmentof	PROPN
gujaf-438	35	5	accounting	accounting	PROPN
gujaf-438	35	6	,	,	PUNCT
gujaf-438	35	7	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-438	35	8	.	.	PUNCT
gujaf-438	36	1	dr	dr	PROPN
gujaf-438	36	2	.	.	PROPN
gujaf-438	36	3	lawal	lawal	PROPN
gujaf-438	36	4	muhammad	muhammad	PROPN
gujaf-438	36	5	departmentof	departmentof	PROPN
gujaf-438	36	6	accounting	accounting	PROPN
gujaf-438	36	7	,	,	PUNCT
gujaf-438	36	8	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-438	36	9	.	.	PUNCT
gujaf-438	37	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	37	2	,	,	PUNCT
gujaf-438	37	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	37	4	v	v	NOUN
gujaf-438	37	5	dr.farouk	dr.farouk	ADP
gujaf-438	37	6	adeza	adeza	PROPN
gujaf-438	37	7	schoolofbusinessandentrepreneurship	schoolofbusinessandentrepreneurship	PROPN
gujaf-438	37	8	,	,	PUNCT
gujaf-438	37	9	americanuniversityofnigeria	americanuniversityofnigeria	PROPN
gujaf-438	37	10	,	,	PUNCT
gujaf-438	37	11	yola	yola	PROPN
gujaf-438	37	12	.	.	PUNCT
gujaf-438	38	1	dr.bashirumar	dr.bashirumar	PROPN
gujaf-438	38	2	farouk	farouk	PROPN
gujaf-438	38	3	departmentofeconomics	departmentofeconomics	PROPN
gujaf-438	38	4	,	,	PUNCT
gujaf-438	38	5	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-438	38	6	,	,	PUNCT
gujaf-438	38	7	zamfara	zamfara	PROPN
gujaf-438	38	8	state	state	PROPN
gujaf-438	38	9	.	.	PUNCT
gujaf-438	39	1	dremmanuel	dremmanuel	PROPN
gujaf-438	39	2	omokhuale	omokhuale	PROPN
gujaf-438	39	3	departmentofmathematics	departmentofmathematic	NOUN
gujaf-438	39	4	,	,	PUNCT
gujaf-438	39	5	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-438	39	6	,	,	PUNCT
gujaf-438	39	7	zamfara	zamfara	PROPN
gujaf-438	39	8	.	.	PUNCT
gujaf-438	40	1	state	state	PROPN
gujaf-438	40	2	advisoryboardmembers	advisoryboardmember	NOUN
gujaf-438	40	3	prof	prof	PROPN
gujaf-438	40	4	.	.	PUNCT
gujaf-438	41	1	kabiru	kabiru	PROPN
gujaf-438	41	2	isah	isah	PROPN
gujaf-438	41	3	dandago	dandago	PROPN
gujaf-438	41	4	,	,	PUNCT
gujaf-438	41	5	bayero	bayero	PROPN
gujaf-438	41	6	university	university	PROPN
gujaf-438	41	7	kano	kano	PROPN
gujaf-438	41	8	,	,	PUNCT
gujaf-438	41	9	kano	kano	PROPN
gujaf-438	41	10	state.profambashir	state.profambashir	PROPN
gujaf-438	41	11	,	,	PUNCT
gujaf-438	41	12	usmanudanfodiyouniversitysokoto	usmanudanfodiyouniversitysokoto	ADJ
gujaf-438	41	13	,	,	PUNCT
gujaf-438	41	14	sokotostate	sokotostate	NOUN
gujaf-438	41	15	.	.	PUNCT
gujaf-438	42	1	prof	prof	PROPN
gujaf-438	42	2	.	.	PUNCT
gujaf-438	43	1	muhammad	muhammad	PROPN
gujaf-438	43	2	tanko	tanko	PROPN
gujaf-438	43	3	,	,	PUNCT
gujaf-438	43	4	kaduna	kaduna	PROPN
gujaf-438	43	5	state	state	PROPN
gujaf-438	43	6	university	university	PROPN
gujaf-438	43	7	,	,	PUNCT
gujaf-438	43	8	kaduna	kaduna	PROPN
gujaf-438	43	9	.	.	PUNCT
gujaf-438	43	10	prof.bayeroa	prof.bayeroa	NOUN
gujaf-438	43	11	msabir	msabir	NOUN
gujaf-438	43	12	,	,	PUNCT
gujaf-438	43	13	usmanudanfodiyo	usmanudanfodiyo	PROPN
gujaf-438	43	14	universitysokoto	universitysokoto	PROPN
gujaf-438	43	15	,	,	PUNCT
gujaf-438	43	16	sokoto	sokoto	PROPN
gujaf-438	43	17	state	state	PROPN
gujaf-438	43	18	.	.	PUNCT
gujaf-438	44	1	prof.aliyusulaimankantudu	prof.aliyusulaimankantudu	NOUN
gujaf-438	44	2	,	,	PUNCT
gujaf-438	44	3	bayerouniversitykano	bayerouniversitykano	NOUN
gujaf-438	44	4	,	,	PUNCT
gujaf-438	44	5	kanostate	kanostate	ADJ
gujaf-438	44	6	.	.	PUNCT
gujaf-438	45	1	editorial	editorial	PROPN
gujaf-438	45	2	secretary	secretary	PROPN
gujaf-438	45	3	yazidkabiribrahim	yazidkabiribrahim	PROPN
gujaf-438	45	4	departmentofaccountingand	departmentofaccountingand	PROPN
gujaf-438	45	5	finance	finance	NOUN
gujaf-438	45	6	,	,	PUNCT
gujaf-438	45	7	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-438	45	8	,	,	PUNCT
gujaf-438	45	9	zamfarastate	zamfarastate	NOUN
gujaf-438	45	10	.	.	PUNCT
gujaf-438	46	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	46	2	,	,	PUNCT
gujaf-438	46	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	46	4	vi	vi	NOUN
gujaf-438	46	5	callfor	callfor	NOUN
gujaf-438	46	6	papers	paper	NOUN
gujaf-438	46	7	the	the	DET
gujaf-438	46	8	editorial	editorial	PROPN
gujaf-438	46	9	board	board	NOUN
gujaf-438	46	10	of	of	ADP
gujaf-438	46	11	gusau	gusau	PROPN
gujaf-438	46	12	journal	journal	PROPN
gujaf-438	46	13	of	of	ADP
gujaf-438	46	14	accounting	accounting	NOUN
gujaf-438	46	15	and	and	CCONJ
gujaf-438	46	16	finance	finance	NOUN
gujaf-438	46	17	(	(	PUNCT
gujaf-438	46	18	gujaf	gujaf	NOUN
gujaf-438	46	19	)	)	PUNCT
gujaf-438	46	20	is	be	AUX
gujaf-438	46	21	hereby	hereby	ADV
gujaf-438	46	22	inviting	invite	VERB
gujaf-438	46	23	authors	author	NOUN
gujaf-438	46	24	to	to	PART
gujaf-438	46	25	submit	submit	VERB
gujaf-438	46	26	their	their	PRON
gujaf-438	46	27	unpublished	unpublished	ADJ
gujaf-438	46	28	manuscript	manuscript	NOUN
gujaf-438	46	29	for	for	ADP
gujaf-438	46	30	publication	publication	NOUN
gujaf-438	46	31	.	.	PUNCT
gujaf-438	47	1	the	the	DET
gujaf-438	47	2	journal	journal	NOUN
gujaf-438	47	3	is	be	AUX
gujaf-438	47	4	published	publish	VERB
gujaf-438	47	5	in	in	ADP
gujaf-438	47	6	two	two	NUM
gujaf-438	47	7	issues	issue	NOUN
gujaf-438	47	8	of	of	ADP
gujaf-438	47	9	april	april	PROPN
gujaf-438	47	10	and	and	CCONJ
gujaf-438	47	11	october	october	PROPN
gujaf-438	47	12	annually	annually	ADV
gujaf-438	47	13	.	.	PUNCT
gujaf-438	48	1	gujaf	gujaf	NOUN
gujaf-438	48	2	is	be	AUX
gujaf-438	48	3	a	a	DET
gujaf-438	48	4	double	double	ADJ
gujaf-438	48	5	-	-	PUNCT
gujaf-438	48	6	blind	blind	ADJ
gujaf-438	48	7	peer	peer	NOUN
gujaf-438	48	8	reviewed	review	VERB
gujaf-438	48	9	journal	journal	NOUN
gujaf-438	48	10	published	publish	VERB
gujaf-438	48	11	by	by	ADP
gujaf-438	48	12	the	the	DET
gujaf-438	48	13	department	department	NOUN
gujaf-438	48	14	of	of	ADP
gujaf-438	48	15	accounting	accounting	NOUN
gujaf-438	48	16	and	and	CCONJ
gujaf-438	48	17	finance	finance	NOUN
gujaf-438	48	18	,	,	PUNCT
gujaf-438	48	19	faculty	faculty	NOUN
gujaf-438	48	20	of	of	ADP
gujaf-438	48	21	management	management	NOUN
gujaf-438	48	22	and	and	CCONJ
gujaf-438	48	23	social	social	ADJ
gujaf-438	48	24	sciences	science	NOUN
gujaf-438	48	25	,	,	PUNCT
gujaf-438	48	26	federal	federal	ADJ
gujaf-438	48	27	universitygusau	universitygusau	NOUN
gujaf-438	48	28	,	,	PUNCT
gujaf-438	48	29	zamfara	zamfara	PROPN
gujaf-438	48	30	state	state	PROPN
gujaf-438	48	31	nigeria	nigeria	PROPN
gujaf-438	48	32	the	the	DET
gujaf-438	48	33	journal	journal	PROPN
gujaf-438	48	34	accepts	accept	VERB
gujaf-438	48	35	papersin	papersin	NOUN
gujaf-438	48	36	all	all	DET
gujaf-438	48	37	areas	area	NOUN
gujaf-438	48	38	of	of	ADP
gujaf-438	48	39	accounting	accounting	NOUN
gujaf-438	48	40	and	and	CCONJ
gujaf-438	48	41	finance	finance	NOUN
gujaf-438	48	42	for	for	ADP
gujaf-438	48	43	publication	publication	NOUN
gujaf-438	48	44	which	which	PRON
gujaf-438	48	45	include	include	VERB
gujaf-438	48	46	:	:	PUNCT
gujaf-438	48	47	accounting	accounting	NOUN
gujaf-438	48	48	standards	standard	NOUN
gujaf-438	48	49	,	,	PUNCT
gujaf-438	48	50	accounting	account	VERB
gujaf-438	48	51	information	information	NOUN
gujaf-438	48	52	system	system	NOUN
gujaf-438	48	53	,	,	PUNCT
gujaf-438	48	54	financial	financial	ADJ
gujaf-438	48	55	reporting	reporting	NOUN
gujaf-438	48	56	,	,	PUNCT
gujaf-438	48	57	earnings	earning	NOUN
gujaf-438	48	58	management	management	NOUN
gujaf-438	48	59	,	,	PUNCT
gujaf-438	48	60	,	,	PUNCT
gujaf-438	48	61	auditing	auditing	NOUN
gujaf-438	48	62	and	and	CCONJ
gujaf-438	48	63	investigation	investigation	NOUN
gujaf-438	48	64	,	,	PUNCT
gujaf-438	48	65	auditing	auditing	NOUN
gujaf-438	48	66	and	and	CCONJ
gujaf-438	48	67	standards	standard	NOUN
gujaf-438	48	68	,	,	PUNCT
gujaf-438	48	69	public	public	ADJ
gujaf-438	48	70	sector	sector	NOUN
gujaf-438	48	71	accounting	accounting	NOUN
gujaf-438	48	72	and	and	CCONJ
gujaf-438	48	73	auditing	auditing	NOUN
gujaf-438	48	74	,	,	PUNCT
gujaf-438	48	75	taxation	taxation	NOUN
gujaf-438	48	76	and	and	CCONJ
gujaf-438	48	77	revenue	revenue	NOUN
gujaf-438	48	78	administration	administration	NOUN
gujaf-438	48	79	,	,	PUNCT
gujaf-438	48	80	corporate	corporate	ADJ
gujaf-438	48	81	governance	governance	NOUN
gujaf-438	48	82	issues	issue	NOUN
gujaf-438	48	83	,	,	PUNCT
gujaf-438	48	84	corporate	corporate	ADJ
gujaf-438	48	85	social	social	ADJ
gujaf-438	48	86	responsibility	responsibility	NOUN
gujaf-438	48	87	,	,	PUNCT
gujaf-438	48	88	sustainability	sustainability	NOUN
gujaf-438	48	89	and	and	CCONJ
gujaf-438	48	90	environmental	environmental	ADJ
gujaf-438	48	91	reporting	reporting	NOUN
gujaf-438	48	92	issue	issue	NOUN
gujaf-438	48	93	,	,	PUNCT
gujaf-438	48	94	information	information	NOUN
gujaf-438	48	95	and	and	CCONJ
gujaf-438	48	96	communication	communication	NOUN
gujaf-438	48	97	technologyissues	technologyissue	NOUN
gujaf-438	48	98	,	,	PUNCT
gujaf-438	48	99	bankruptcyprediction	bankruptcyprediction	NOUN
gujaf-438	48	100	,	,	PUNCT
gujaf-438	48	101	corporate	corporate	ADJ
gujaf-438	48	102	finance	finance	NOUN
gujaf-438	48	103	,	,	PUNCT
gujaf-438	48	104	personal	personal	ADJ
gujaf-438	48	105	finance	finance	NOUN
gujaf-438	48	106	,	,	PUNCT
gujaf-438	48	107	merger	merger	NOUN
gujaf-438	48	108	and	and	CCONJ
gujaf-438	48	109	acquisitions	acquisition	NOUN
gujaf-438	48	110	,	,	PUNCT
gujaf-438	48	111	capital	capital	NOUN
gujaf-438	48	112	structure	structure	NOUN
gujaf-438	48	113	,	,	PUNCT
gujaf-438	48	114	working	work	VERB
gujaf-438	48	115	capital	capital	NOUN
gujaf-438	48	116	management	management	NOUN
gujaf-438	48	117	,	,	PUNCT
gujaf-438	48	118	enterprises	enterprise	NOUN
gujaf-438	48	119	risk	risk	NOUN
gujaf-438	48	120	management	management	NOUN
gujaf-438	48	121	,	,	PUNCT
gujaf-438	48	122	entrepreneurship	entrepreneurship	NOUN
gujaf-438	48	123	,	,	PUNCT
gujaf-438	48	124	international	international	ADJ
gujaf-438	48	125	business	business	NOUN
gujaf-438	48	126	accounting	accounting	NOUN
gujaf-438	48	127	and	and	CCONJ
gujaf-438	48	128	finance	finance	NOUN
gujaf-438	48	129	,	,	PUNCT
gujaf-438	48	130	banking	banking	NOUN
gujaf-438	48	131	crises	crisis	NOUN
gujaf-438	48	132	,	,	PUNCT
gujaf-438	48	133	bank‘s	bank‘s	PROPN
gujaf-438	48	134	profitability	profitability	NOUN
gujaf-438	48	135	,	,	PUNCT
gujaf-438	48	136	risk	risk	NOUN
gujaf-438	48	137	and	and	CCONJ
gujaf-438	48	138	insurance	insurance	NOUN
gujaf-438	48	139	issue	issue	NOUN
gujaf-438	48	140	,	,	PUNCT
gujaf-438	48	141	islamic	islamic	ADJ
gujaf-438	48	142	finance	finance	NOUN
gujaf-438	48	143	,	,	PUNCT
gujaf-438	48	144	conventional	conventional	ADJ
gujaf-438	48	145	and	and	CCONJ
gujaf-438	48	146	islamic	islamic	ADJ
gujaf-438	48	147	banks	bank	NOUN
gujaf-438	48	148	and	and	CCONJ
gujaf-438	48	149	so	so	ADV
gujaf-438	48	150	forth	forth	ADV
gujaf-438	48	151	.	.	PUNCT
gujaf-438	49	1	guidelinesforsubmissionandmanuscript	guidelinesforsubmissionandmanuscript	ADJ
gujaf-438	49	2	format	format	NOUN
gujaf-438	49	3	the	the	DET
gujaf-438	49	4	submission	submission	NOUN
gujaf-438	49	5	language	language	NOUN
gujaf-438	49	6	is	be	AUX
gujaf-438	49	7	english	english	PROPN
gujaf-438	49	8	and	and	CCONJ
gujaf-438	49	9	must	must	AUX
gujaf-438	49	10	be	be	AUX
gujaf-438	49	11	a	a	DET
gujaf-438	49	12	well	well	ADV
gujaf-438	49	13	-	-	PUNCT
gujaf-438	49	14	researched	research	VERB
gujaf-438	49	15	original	original	ADJ
gujaf-438	49	16	manuscript	manuscript	NOUN
gujaf-438	49	17	that	that	PRON
gujaf-438	49	18	has	have	AUX
gujaf-438	49	19	not	not	PART
gujaf-438	49	20	previously	previously	ADV
gujaf-438	49	21	been	be	AUX
gujaf-438	49	22	submitted	submit	VERB
gujaf-438	49	23	elsewhere	elsewhere	ADV
gujaf-438	49	24	for	for	ADP
gujaf-438	49	25	publication	publication	NOUN
gujaf-438	49	26	.	.	PUNCT
gujaf-438	50	1	the	the	DET
gujaf-438	50	2	paper	paper	NOUN
gujaf-438	50	3	should	should	AUX
gujaf-438	50	4	not	not	PART
gujaf-438	50	5	exceed	exceed	VERB
gujaf-438	50	6	more	more	ADJ
gujaf-438	50	7	than	than	ADP
gujaf-438	50	8	15	15	NUM
gujaf-438	50	9	pages	page	NOUN
gujaf-438	50	10	on	on	ADP
gujaf-438	50	11	a4	a4	NOUN
gujaf-438	50	12	type	type	NOUN
gujaf-438	50	13	paper	paper	NOUN
gujaf-438	50	14	in	in	ADP
gujaf-438	50	15	ms	ms	ADJ
gujaf-438	50	16	-	-	PUNCT
gujaf-438	50	17	word	word	NOUN
gujaf-438	50	18	format	format	NOUN
gujaf-438	50	19	,	,	PUNCT
gujaf-438	50	20	1.5	1.5	NUM
gujaf-438	50	21	-	-	PUNCT
gujaf-438	50	22	line	line	NOUN
gujaf-438	50	23	spacing	spacing	NOUN
gujaf-438	50	24	,	,	PUNCT
gujaf-438	50	25	12	12	NUM
gujaf-438	50	26	font	font	NOUN
gujaf-438	50	27	size	size	NOUN
gujaf-438	50	28	in	in	ADP
gujaf-438	50	29	times	time	NOUN
gujaf-438	50	30	new	new	ADJ
gujaf-438	50	31	roman	roman	NOUN
gujaf-438	50	32	.	.	PUNCT
gujaf-438	51	1	manuscript	manuscript	NOUN
gujaf-438	51	2	should	should	AUX
gujaf-438	51	3	be	be	AUX
gujaf-438	51	4	tested	test	VERB
gujaf-438	51	5	for	for	ADP
gujaf-438	51	6	plagiarism	plagiarism	NOUN
gujaf-438	51	7	before	before	ADP
gujaf-438	51	8	submission	submission	NOUN
gujaf-438	51	9	,	,	PUNCT
gujaf-438	51	10	as	as	SCONJ
gujaf-438	51	11	the	the	DET
gujaf-438	51	12	maximum	maximum	ADJ
gujaf-438	51	13	similarity	similarity	NOUN
gujaf-438	51	14	index	index	NOUN
gujaf-438	51	15	acceptable	acceptable	ADJ
gujaf-438	51	16	by	by	ADP
gujaf-438	51	17	gujaf	gujaf	NOUN
gujaf-438	51	18	is	be	AUX
gujaf-438	51	19	25	25	NUM
gujaf-438	51	20	percent	percent	NOUN
gujaf-438	51	21	.	.	PUNCT
gujaf-438	52	1	furthermore	furthermore	ADV
gujaf-438	52	2	,	,	PUNCT
gujaf-438	52	3	the	the	DET
gujaf-438	52	4	length	length	NOUN
gujaf-438	52	5	of	of	ADP
gujaf-438	52	6	a	a	DET
gujaf-438	52	7	complete	complete	ADJ
gujaf-438	52	8	article	article	NOUN
gujaf-438	52	9	should	should	AUX
gujaf-438	52	10	not	not	PART
gujaf-438	52	11	exceed	exceed	VERB
gujaf-438	52	12	5000	5000	NUM
gujaf-438	52	13	words	word	NOUN
gujaf-438	52	14	including	include	VERB
gujaf-438	52	15	an	an	DET
gujaf-438	52	16	abstract	abstract	NOUN
gujaf-438	52	17	of	of	ADP
gujaf-438	52	18	not	not	PART
gujaf-438	52	19	more	more	ADJ
gujaf-438	52	20	than	than	ADP
gujaf-438	52	21	250	250	NUM
gujaf-438	52	22	words	word	NOUN
gujaf-438	52	23	with	with	ADP
gujaf-438	52	24	a	a	DET
gujaf-438	52	25	minimum	minimum	NOUN
gujaf-438	52	26	of	of	ADP
gujaf-438	52	27	four	four	NUM
gujaf-438	52	28	key	key	ADJ
gujaf-438	52	29	words	word	NOUN
gujaf-438	52	30	immediately	immediately	ADV
gujaf-438	52	31	after	after	ADP
gujaf-438	52	32	the	the	DET
gujaf-438	52	33	abstract	abstract	NOUN
gujaf-438	52	34	.	.	PUNCT
gujaf-438	53	1	all	all	DET
gujaf-438	53	2	references	reference	NOUN
gujaf-438	53	3	including	include	VERB
gujaf-438	53	4	in	in	ADP
gujaf-438	53	5	text	text	NOUN
gujaf-438	53	6	citation	citation	NOUN
gujaf-438	53	7	and	and	CCONJ
gujaf-438	53	8	reference	reference	NOUN
gujaf-438	53	9	list	list	NOUN
gujaf-438	53	10	,	,	PUNCT
gujaf-438	53	11	tables	table	NOUN
gujaf-438	53	12	and	and	CCONJ
gujaf-438	53	13	figures	figure	NOUN
gujaf-438	53	14	should	should	AUX
gujaf-438	53	15	be	be	AUX
gujaf-438	53	16	in	in	ADP
gujaf-438	53	17	line	line	NOUN
gujaf-438	53	18	with	with	ADP
gujaf-438	53	19	apa	apa	PROPN
gujaf-438	53	20	7th	7th	PROPN
gujaf-438	53	21	edition	edition	NOUN
gujaf-438	53	22	publication	publication	NOUN
gujaf-438	53	23	manual	manual	NOUN
gujaf-438	53	24	.	.	PUNCT
gujaf-438	54	1	finally	finally	ADV
gujaf-438	54	2	,	,	PUNCT
gujaf-438	54	3	manuscript	manuscript	NOUN
gujaf-438	54	4	should	should	AUX
gujaf-438	54	5	be	be	AUX
gujaf-438	54	6	send	send	VERB
gujaf-438	54	7	to	to	ADP
gujaf-438	54	8	our	our	PRON
gujaf-438	54	9	email	email	NOUN
gujaf-438	54	10	address	address	NOUN
gujaf-438	54	11	elfarouk105@gmail.comand	elfarouk105@gmail.comand	PROPN
gujaf-438	54	12	a	a	DET
gujaf-438	54	13	copy	copy	NOUN
gujaf-438	54	14	to	to	ADP
gujaf-438	54	15	our	our	PRON
gujaf-438	54	16	website	website	NOUN
gujaf-438	54	17	on	on	ADP
gujaf-438	54	18	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-438	54	19	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	54	20	,	,	PUNCT
gujaf-438	54	21	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	54	22	vii	vii	NOUN
gujaf-438	54	23	publication	publication	NOUN
gujaf-438	54	24	procedure	procedure	NOUN
gujaf-438	54	25	after	after	ADP
gujaf-438	54	26	receiving	receive	VERB
gujaf-438	54	27	a	a	DET
gujaf-438	54	28	manuscript	manuscript	NOUN
gujaf-438	54	29	that	that	PRON
gujaf-438	54	30	is	be	AUX
gujaf-438	54	31	within	within	ADP
gujaf-438	54	32	the	the	DET
gujaf-438	54	33	similarity	similarity	NOUN
gujaf-438	54	34	index	index	NOUN
gujaf-438	54	35	threshold	threshold	NOUN
gujaf-438	54	36	,	,	PUNCT
gujaf-438	54	37	a	a	DET
gujaf-438	54	38	confirmation	confirmation	NOUN
gujaf-438	54	39	email	email	NOUN
gujaf-438	54	40	will	will	AUX
gujaf-438	54	41	be	be	AUX
gujaf-438	54	42	send	send	VERB
gujaf-438	54	43	together	together	ADV
gujaf-438	54	44	with	with	ADP
gujaf-438	54	45	a	a	DET
gujaf-438	54	46	request	request	NOUN
gujaf-438	54	47	to	to	PART
gujaf-438	54	48	pay	pay	VERB
gujaf-438	54	49	a	a	DET
gujaf-438	54	50	review	review	NOUN
gujaf-438	54	51	proceeding	proceed	VERB
gujaf-438	54	52	fee.at	fee.at	NOUN
gujaf-438	54	53	this	this	DET
gujaf-438	54	54	point	point	NOUN
gujaf-438	54	55	,	,	PUNCT
gujaf-438	54	56	the	the	DET
gujaf-438	54	57	editorial	editorial	ADJ
gujaf-438	54	58	board	board	NOUN
gujaf-438	54	59	will	will	AUX
gujaf-438	54	60	take	take	VERB
gujaf-438	54	61	a	a	DET
gujaf-438	54	62	decision	decision	NOUN
gujaf-438	54	63	on	on	ADP
gujaf-438	54	64	accepting	accept	VERB
gujaf-438	54	65	,	,	PUNCT
gujaf-438	54	66	rejecting	reject	VERB
gujaf-438	54	67	or	or	CCONJ
gujaf-438	54	68	making	make	VERB
gujaf-438	54	69	a	a	DET
gujaf-438	54	70	resubmission	resubmission	NOUN
gujaf-438	54	71	of	of	ADP
gujaf-438	54	72	the	the	DET
gujaf-438	54	73	manuscript	manuscript	NOUN
gujaf-438	54	74	based	base	VERB
gujaf-438	54	75	on	on	ADP
gujaf-438	54	76	the	the	DET
gujaf-438	54	77	outcome	outcome	NOUN
gujaf-438	54	78	of	of	ADP
gujaf-438	54	79	the	the	DET
gujaf-438	54	80	double	double	ADJ
gujaf-438	54	81	-	-	PUNCT
gujaf-438	54	82	blind	blind	ADJ
gujaf-438	54	83	peer	peer	NOUN
gujaf-438	54	84	review	review	NOUN
gujaf-438	54	85	.	.	PUNCT
gujaf-438	55	1	those	those	DET
gujaf-438	55	2	authors	author	NOUN
gujaf-438	55	3	whose	whose	DET
gujaf-438	55	4	manuscript	manuscript	NOUN
gujaf-438	55	5	were	be	AUX
gujaf-438	55	6	accepted	accept	VERB
gujaf-438	55	7	for	for	ADP
gujaf-438	55	8	publication	publication	NOUN
gujaf-438	55	9	will	will	AUX
gujaf-438	55	10	be	be	AUX
gujaf-438	55	11	asked	ask	VERB
gujaf-438	55	12	to	to	PART
gujaf-438	55	13	pay	pay	VERB
gujaf-438	55	14	a	a	DET
gujaf-438	55	15	publication	publication	NOUN
gujaf-438	55	16	fee	fee	NOUN
gujaf-438	55	17	,	,	PUNCT
gujaf-438	55	18	after	after	ADP
gujaf-438	55	19	effecting	effect	VERB
gujaf-438	55	20	all	all	DET
gujaf-438	55	21	suggested	suggest	VERB
gujaf-438	55	22	corrections	correction	NOUN
gujaf-438	55	23	and	and	CCONJ
gujaf-438	55	24	changes	change	NOUN
gujaf-438	55	25	made	make	VERB
gujaf-438	55	26	on	on	ADP
gujaf-438	55	27	the	the	DET
gujaf-438	55	28	manuscript	manuscript	NOUN
gujaf-438	55	29	.	.	PUNCT
gujaf-438	56	1	all	all	DET
gujaf-438	56	2	corrected	correct	VERB
gujaf-438	56	3	papers	paper	NOUN
gujaf-438	56	4	returned	return	VERB
gujaf-438	56	5	within	within	ADP
gujaf-438	56	6	the	the	DET
gujaf-438	56	7	specified	specify	VERB
gujaf-438	56	8	time	time	NOUN
gujaf-438	56	9	frame	frame	NOUN
gujaf-438	56	10	will	will	AUX
gujaf-438	56	11	be	be	AUX
gujaf-438	56	12	published	publish	VERB
gujaf-438	56	13	in	in	ADP
gujaf-438	56	14	that	that	DET
gujaf-438	56	15	issue	issue	NOUN
gujaf-438	56	16	.	.	PUNCT
gujaf-438	57	1	paymentdetails	paymentdetail	NOUN
gujaf-438	57	2	bank	bank	NOUN
gujaf-438	57	3	:	:	PUNCT
gujaf-438	57	4	fcmb	fcmb	PROPN
gujaf-438	57	5	accountnumber:7278465011	accountnumber:7278465011	PROPN
gujaf-438	57	6	accountname	accountname	PROPN
gujaf-438	57	7	:	:	PUNCT
gujaf-438	57	8	gusau	gusau	ADJ
gujaf-438	57	9	journalof	journalof	PROPN
gujaf-438	57	10	accountingand	accountingand	PROPN
gujaf-438	57	11	finance	finance	NOUN
gujaf-438	57	12	forinquiry	forinquiry	NOUN
gujaf-438	57	13	thehead	thehead	ADJ
gujaf-438	57	14	,	,	PUNCT
gujaf-438	57	15	department	department	NOUN
gujaf-438	57	16	of	of	ADP
gujaf-438	57	17	accounting	accounting	NOUN
gujaf-438	57	18	and	and	CCONJ
gujaf-438	57	19	finance	finance	NOUN
gujaf-438	57	20	,	,	PUNCT
gujaf-438	57	21	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-438	57	22	,	,	PUNCT
gujaf-438	57	23	zamfarastate	zamfarastate	NOUN
gujaf-438	57	24	.	.	PUNCT
gujaf-438	57	25	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-438	58	1	+2348069393824	+2348069393824	DET
gujaf-438	58	2	formoreinformation	formoreinformation	NOUN
gujaf-438	58	3	,	,	PUNCT
gujaf-438	58	4	contact	contact	NOUN
gujaf-438	58	5	theeditor	theeditor	NOUN
gujaf-438	58	6	-	-	PUNCT
gujaf-438	58	7	in	in	ADP
gujaf-438	58	8	-	-	PUNCT
gujaf-438	58	9	chiefon+2348067766435	chiefon+2348067766435	NOUN
gujaf-438	58	10	theassociateeditoron+2348036057525	theassociateeditoron+2348036057525	NOUN
gujaf-438	58	11	orvisit	orvisit	NOUN
gujaf-438	58	12	ourwebsiteonwww.gujaf.com.ngorjournals.gujaf.com.ng	ourwebsiteonwww.gujaf.com.ngorjournals.gujaf.com.ng	ADJ
gujaf-438	58	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	58	14	,	,	PUNCT
gujaf-438	58	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	58	16	391	391	NUM
gujaf-438	58	17	optimizing	optimizing	NOUN
gujaf-438	58	18	profitability	profitability	NOUN
gujaf-438	58	19	through	through	ADP
gujaf-438	58	20	credit	credit	NOUN
gujaf-438	58	21	risk	risk	NOUN
gujaf-438	58	22	metrics	metric	NOUN
gujaf-438	58	23	in	in	ADP
gujaf-438	58	24	commercial	commercial	ADJ
gujaf-438	58	25	banking	banking	NOUN
gujaf-438	58	26	of	of	ADP
gujaf-438	58	27	an	an	DET
gujaf-438	58	28	emerging	emerge	VERB
gujaf-438	58	29	market	market	NOUN
gujaf-438	58	30	:	:	PUNCT
gujaf-438	58	31	insights	insight	NOUN
gujaf-438	58	32	from	from	ADP
gujaf-438	58	33	panel	panel	NOUN
gujaf-438	58	34	regression	regression	NOUN
gujaf-438	58	35	analysis	analysis	NOUN
gujaf-438	58	36	nageri	nageri	ADV
gujaf-438	58	37	kamaldeen	kamaldeen	VERB
gujaf-438	58	38	nagerikamadeen0@gmail.com	nagerikamadeen0@gmail.com	PROPN
gujaf-438	58	39	department	department	NOUN
gujaf-438	58	40	of	of	ADP
gujaf-438	58	41	accounting	accounting	NOUN
gujaf-438	58	42	science	science	NOUN
gujaf-438	58	43	,	,	PUNCT
gujaf-438	58	44	walter	walter	PROPN
gujaf-438	58	45	sisulu	sisulu	PROPN
gujaf-438	58	46	university	university	PROPN
gujaf-438	58	47	,	,	PUNCT
gujaf-438	58	48	mthatha	mthatha	PROPN
gujaf-438	58	49	,	,	PUNCT
gujaf-438	58	50	south	south	PROPN
gujaf-438	58	51	africa	africa	PROPN
gujaf-438	58	52	https://doi.org/10.57233/gujaf.v5i1.19	https://doi.org/10.57233/gujaf.v5i1.19	PROPN
gujaf-438	58	53	abstract	abstract	ADV
gujaf-438	58	54	this	this	DET
gujaf-438	58	55	studyexamines	studyexamine	VERB
gujaf-438	58	56	the	the	DET
gujaf-438	58	57	effect	effect	NOUN
gujaf-438	58	58	of	of	ADP
gujaf-438	58	59	credit	credit	NOUN
gujaf-438	58	60	risk	risk	NOUN
gujaf-438	58	61	management	management	NOUN
gujaf-438	58	62	on	on	ADP
gujaf-438	58	63	the	the	DET
gujaf-438	58	64	profitability	profitability	NOUN
gujaf-438	58	65	of	of	ADP
gujaf-438	58	66	commercial	commercial	ADJ
gujaf-438	58	67	banks	bank	NOUN
gujaf-438	58	68	,	,	PUNCT
gujaf-438	58	69	with	with	ADP
gujaf-438	58	70	a	a	DET
gujaf-438	58	71	focus	focus	NOUN
gujaf-438	58	72	on	on	ADP
gujaf-438	58	73	two	two	NUM
gujaf-438	58	74	key	key	ADJ
gujaf-438	58	75	profitability	profitability	NOUN
gujaf-438	58	76	measures	measure	NOUN
gujaf-438	58	77	:	:	PUNCT
gujaf-438	58	78	earnings	earning	NOUN
gujaf-438	58	79	per	per	ADP
gujaf-438	58	80	share	share	NOUN
gujaf-438	58	81	(	(	PUNCT
gujaf-438	58	82	eps	eps	PROPN
gujaf-438	58	83	)	)	PUNCT
gujaf-438	58	84	and	and	CCONJ
gujaf-438	58	85	profit	profit	NOUN
gujaf-438	58	86	after	after	ADP
gujaf-438	58	87	tax	tax	NOUN
gujaf-438	58	88	(	(	PUNCT
gujaf-438	58	89	pat	pat	PROPN
gujaf-438	58	90	)	)	PUNCT
gujaf-438	58	91	.	.	PUNCT
gujaf-438	59	1	using	use	VERB
gujaf-438	59	2	panel	panel	NOUN
gujaf-438	59	3	data	datum	NOUN
gujaf-438	59	4	regression	regression	NOUN
gujaf-438	59	5	analysis	analysis	NOUN
gujaf-438	59	6	,	,	PUNCT
gujaf-438	59	7	the	the	DET
gujaf-438	59	8	study	study	NOUN
gujaf-438	59	9	explores	explore	VERB
gujaf-438	59	10	how	how	SCONJ
gujaf-438	59	11	factors	factor	NOUN
gujaf-438	59	12	such	such	ADJ
gujaf-438	59	13	as	as	ADP
gujaf-438	59	14	non	non	ADJ
gujaf-438	59	15	-	-	ADJ
gujaf-438	59	16	performing	performing	ADJ
gujaf-438	59	17	loans	loan	NOUN
gujaf-438	59	18	(	(	PUNCT
gujaf-438	59	19	npl	npl	NOUN
gujaf-438	59	20	)	)	PUNCT
gujaf-438	59	21	,	,	PUNCT
gujaf-438	59	22	loan	loan	NOUN
gujaf-438	59	23	loss	loss	NOUN
gujaf-438	59	24	provision	provision	NOUN
gujaf-438	59	25	(	(	PUNCT
gujaf-438	59	26	llp	llp	PROPN
gujaf-438	59	27	)	)	PUNCT
gujaf-438	59	28	,	,	PUNCT
gujaf-438	59	29	loans	loan	NOUN
gujaf-438	59	30	and	and	CCONJ
gujaf-438	59	31	advances	advance	NOUN
gujaf-438	59	32	(	(	PUNCT
gujaf-438	59	33	la	la	NOUN
gujaf-438	59	34	)	)	PUNCT
gujaf-438	59	35	,	,	PUNCT
gujaf-438	59	36	and	and	CCONJ
gujaf-438	59	37	total	total	ADJ
gujaf-438	59	38	deposits	deposit	NOUN
gujaf-438	59	39	(	(	PUNCT
gujaf-438	59	40	td	td	NOUN
gujaf-438	59	41	)	)	PUNCT
gujaf-438	59	42	influence	influence	NOUN
gujaf-438	59	43	these	these	DET
gujaf-438	59	44	profitability	profitability	NOUN
gujaf-438	59	45	indicators	indicator	NOUN
gujaf-438	59	46	.	.	PUNCT
gujaf-438	60	1	the	the	DET
gujaf-438	60	2	results	result	NOUN
gujaf-438	60	3	show	show	VERB
gujaf-438	60	4	that	that	SCONJ
gujaf-438	60	5	while	while	SCONJ
gujaf-438	60	6	the	the	DET
gujaf-438	60	7	relationship	relationship	NOUN
gujaf-438	60	8	between	between	ADP
gujaf-438	60	9	credit	credit	NOUN
gujaf-438	60	10	risk	risk	NOUN
gujaf-438	60	11	management	management	NOUN
gujaf-438	60	12	practices	practice	NOUN
gujaf-438	60	13	and	and	CCONJ
gujaf-438	60	14	profitability	profitability	NOUN
gujaf-438	60	15	is	be	AUX
gujaf-438	60	16	complex	complex	ADJ
gujaf-438	60	17	,	,	PUNCT
gujaf-438	60	18	key	key	ADJ
gujaf-438	60	19	variables	variable	NOUN
gujaf-438	60	20	such	such	ADJ
gujaf-438	60	21	as	as	ADP
gujaf-438	60	22	loan	loan	NOUN
gujaf-438	60	23	loss	loss	NOUN
gujaf-438	60	24	provision	provision	NOUN
gujaf-438	60	25	and	and	CCONJ
gujaf-438	60	26	loans	loan	NOUN
gujaf-438	60	27	and	and	CCONJ
gujaf-438	60	28	advances	advance	NOUN
gujaf-438	60	29	significantly	significantly	ADV
gujaf-438	60	30	impact	impact	VERB
gujaf-438	60	31	profitability	profitability	NOUN
gujaf-438	60	32	,	,	PUNCT
gujaf-438	60	33	both	both	PRON
gujaf-438	60	34	directly	directly	ADV
gujaf-438	60	35	and	and	CCONJ
gujaf-438	60	36	indirectly	indirectly	ADV
gujaf-438	60	37	.	.	PUNCT
gujaf-438	61	1	non	non	ADJ
gujaf-438	61	2	-	-	ADJ
gujaf-438	61	3	performing	performing	ADJ
gujaf-438	61	4	loans	loan	NOUN
gujaf-438	61	5	,	,	PUNCT
gujaf-438	61	6	though	though	SCONJ
gujaf-438	61	7	influential	influential	ADJ
gujaf-438	61	8	,	,	PUNCT
gujaf-438	61	9	do	do	AUX
gujaf-438	61	10	not	not	PART
gujaf-438	61	11	have	have	VERB
gujaf-438	61	12	as	as	ADV
gujaf-438	61	13	strong	strong	ADJ
gujaf-438	61	14	a	a	DET
gujaf-438	61	15	relationship	relationship	NOUN
gujaf-438	61	16	with	with	ADP
gujaf-438	61	17	profitability	profitability	NOUN
gujaf-438	61	18	as	as	SCONJ
gujaf-438	61	19	expected	expect	VERB
gujaf-438	61	20	.	.	PUNCT
gujaf-438	62	1	the	the	DET
gujaf-438	62	2	findings	finding	NOUN
gujaf-438	62	3	suggest	suggest	VERB
gujaf-438	62	4	that	that	SCONJ
gujaf-438	62	5	banks	bank	NOUN
gujaf-438	62	6	can	can	AUX
gujaf-438	62	7	improve	improve	VERB
gujaf-438	62	8	profitability	profitability	NOUN
gujaf-438	62	9	by	by	ADP
gujaf-438	62	10	optimizing	optimize	VERB
gujaf-438	62	11	credit	credit	NOUN
gujaf-438	62	12	risk	risk	NOUN
gujaf-438	62	13	management	management	NOUN
gujaf-438	62	14	practices	practice	NOUN
gujaf-438	62	15	,	,	PUNCT
gujaf-438	62	16	with	with	ADP
gujaf-438	62	17	an	an	DET
gujaf-438	62	18	emphasis	emphasis	NOUN
gujaf-438	62	19	on	on	ADP
gujaf-438	62	20	better	well	ADJ
gujaf-438	62	21	provisioning	provision	VERB
gujaf-438	62	22	,	,	PUNCT
gujaf-438	62	23	strategic	strategic	ADJ
gujaf-438	62	24	loan	loan	NOUN
gujaf-438	62	25	growth	growth	NOUN
gujaf-438	62	26	,	,	PUNCT
gujaf-438	62	27	and	and	CCONJ
gujaf-438	62	28	enhanced	enhance	VERB
gujaf-438	62	29	monitoring	monitoring	NOUN
gujaf-438	62	30	of	of	ADP
gujaf-438	62	31	credit	credit	NOUN
gujaf-438	62	32	quality	quality	NOUN
gujaf-438	62	33	.	.	PUNCT
gujaf-438	63	1	this	this	DET
gujaf-438	63	2	research	research	NOUN
gujaf-438	63	3	contributes	contribute	VERB
gujaf-438	63	4	to	to	ADP
gujaf-438	63	5	the	the	DET
gujaf-438	63	6	understanding	understanding	NOUN
gujaf-438	63	7	of	of	ADP
gujaf-438	63	8	how	how	SCONJ
gujaf-438	63	9	effective	effective	ADJ
gujaf-438	63	10	credit	credit	NOUN
gujaf-438	63	11	risk	risk	NOUN
gujaf-438	63	12	management	management	NOUN
gujaf-438	63	13	can	can	AUX
gujaf-438	63	14	drive	drive	VERB
gujaf-438	63	15	financialperformanceincommercialbanksandoffersinsightsforbothpractitionersand	financialperformanceincommercialbanksandoffersinsightsforbothpractitionersand	ADJ
gujaf-438	63	16	policymakersaimingto	policymakersaimingto	NOUN
gujaf-438	63	17	strengthen	strengthen	VERB
gujaf-438	63	18	the	the	DET
gujaf-438	63	19	banking	banking	NOUN
gujaf-438	63	20	sector	sector	NOUN
gujaf-438	63	21	's	's	PART
gujaf-438	63	22	resilience	resilience	NOUN
gujaf-438	63	23	and	and	CCONJ
gujaf-438	63	24	profitability	profitability	NOUN
gujaf-438	63	25	.	.	PUNCT
gujaf-438	64	1	keywords	keyword	NOUN
gujaf-438	64	2	:	:	PUNCT
gujaf-438	64	3	credict	credict	VERB
gujaf-438	64	4	risk	risk	NOUN
gujaf-438	64	5	management	management	NOUN
gujaf-438	64	6	,	,	PUNCT
gujaf-438	64	7	bank	bank	NOUN
gujaf-438	64	8	profitablity	profitablity	NOUN
gujaf-438	64	9	,	,	PUNCT
gujaf-438	64	10	earnings	earning	NOUN
gujaf-438	64	11	per	per	ADP
gujaf-438	64	12	share	share	NOUN
gujaf-438	64	13	,	,	PUNCT
gujaf-438	64	14	non	non	ADJ
gujaf-438	64	15	-	-	ADJ
gujaf-438	64	16	performing	performing	ADJ
gujaf-438	64	17	loan	loan	NOUN
gujaf-438	64	18	,	,	PUNCT
gujaf-438	64	19	loan	loan	NOUN
gujaf-438	64	20	loss	loss	NOUN
gujaf-438	64	21	provision	provision	NOUN
gujaf-438	64	22	.	.	PUNCT
gujaf-438	65	1	1.0	1.0	NUM
gujaf-438	65	2	introduction	introduction	NOUN
gujaf-438	65	3	the	the	DET
gujaf-438	65	4	development	development	NOUN
gujaf-438	65	5	of	of	ADP
gujaf-438	65	6	banking	banking	NOUN
gujaf-438	65	7	sector	sector	NOUN
gujaf-438	65	8	in	in	ADP
gujaf-438	65	9	any	any	DET
gujaf-438	65	10	country	country	NOUN
gujaf-438	65	11	will	will	AUX
gujaf-438	65	12	determine	determine	VERB
gujaf-438	65	13	how	how	SCONJ
gujaf-438	65	14	it	it	PRON
gujaf-438	65	15	effectively	effectively	ADV
gujaf-438	65	16	and	and	CCONJ
gujaf-438	65	17	efficiently	efficiently	ADV
gujaf-438	65	18	bear	bear	VERB
gujaf-438	65	19	its	its	PRON
gujaf-438	65	20	major	major	ADJ
gujaf-438	65	21	responsibility	responsibility	NOUN
gujaf-438	65	22	of	of	ADP
gujaf-438	65	23	transferring	transfer	VERB
gujaf-438	65	24	fund	fund	NOUN
gujaf-438	65	25	from	from	ADP
gujaf-438	65	26	the	the	DET
gujaf-438	65	27	surplus	surplus	ADJ
gujaf-438	65	28	sector	sector	NOUN
gujaf-438	65	29	to	to	ADP
gujaf-438	65	30	the	the	DET
gujaf-438	65	31	deficit	deficit	NOUN
gujaf-438	65	32	sector	sector	NOUN
gujaf-438	65	33	of	of	ADP
gujaf-438	65	34	the	the	DET
gujaf-438	65	35	economy.banking	economy.banke	VERB
gujaf-438	65	36	system	system	NOUN
gujaf-438	65	37	performs	perform	VERB
gujaf-438	65	38	several	several	ADJ
gujaf-438	65	39	crucial	crucial	ADJ
gujaf-438	65	40	functions	function	NOUN
gujaf-438	65	41	while	while	SCONJ
gujaf-438	65	42	enhancing	enhance	VERB
gujaf-438	65	43	the	the	DET
gujaf-438	65	44	efficiency	efficiency	NOUN
gujaf-438	65	45	of	of	ADP
gujaf-438	65	46	intermediation	intermediation	NOUN
gujaf-438	65	47	,	,	PUNCT
gujaf-438	65	48	it	it	PRON
gujaf-438	65	49	must	must	AUX
gujaf-438	65	50	be	be	AUX
gujaf-438	65	51	emphasized	emphasize	VERB
gujaf-438	65	52	that	that	SCONJ
gujaf-438	65	53	banks	bank	NOUN
gujaf-438	65	54	in	in	ADP
gujaf-438	65	55	turn	turn	NOUN
gujaf-438	65	56	promote	promote	VERB
gujaf-438	65	57	their	their	PRON
gujaf-438	65	58	own	own	ADJ
gujaf-438	65	59	performance	performance	NOUN
gujaf-438	65	60	and	and	CCONJ
gujaf-438	65	61	health	health	NOUN
gujaf-438	65	62	by	by	ADP
gujaf-438	65	63	reducing	reduce	VERB
gujaf-438	65	64	information	information	NOUN
gujaf-438	65	65	,	,	PUNCT
gujaf-438	65	66	transaction	transaction	NOUN
gujaf-438	65	67	and	and	CCONJ
gujaf-438	65	68	monitoring	monitoring	NOUN
gujaf-438	65	69	costs	cost	NOUN
gujaf-438	65	70	.	.	PUNCT
gujaf-438	66	1	a	a	DET
gujaf-438	66	2	well	well	ADV
gujaf-438	66	3	developed	develop	VERB
gujaf-438	66	4	banking	banking	NOUN
gujaf-438	66	5	sector	sector	NOUN
gujaf-438	66	6	will	will	AUX
gujaf-438	66	7	enhance	enhance	VERB
gujaf-438	66	8	investment	investment	NOUN
gujaf-438	66	9	by	by	ADP
gujaf-438	66	10	identifying	identify	VERB
gujaf-438	66	11	and	and	CCONJ
gujaf-438	66	12	funding	fund	VERB
gujaf-438	66	13	good	good	ADJ
gujaf-438	66	14	business	business	NOUN
gujaf-438	66	15	opportunities	opportunity	NOUN
gujaf-438	66	16	,	,	PUNCT
gujaf-438	66	17	mobilizes	mobilize	VERB
gujaf-438	66	18	savings	saving	NOUN
gujaf-438	66	19	,	,	PUNCT
gujaf-438	66	20	enables	enable	VERB
gujaf-438	66	21	the	the	DET
gujaf-438	66	22	trading	trading	NOUN
gujaf-438	66	23	,	,	PUNCT
gujaf-438	66	24	hedging	hedging	NOUN
gujaf-438	66	25	and	and	CCONJ
gujaf-438	66	26	diversification	diversification	NOUN
gujaf-438	66	27	of	of	ADP
gujaf-438	66	28	risk	risk	NOUN
gujaf-438	66	29	and	and	CCONJ
gujaf-438	66	30	facilitates	facilitate	VERB
gujaf-438	66	31	the	the	DET
gujaf-438	66	32	exchange	exchange	NOUN
gujaf-438	66	33	of	of	ADP
gujaf-438	66	34	goods	good	NOUN
gujaf-438	66	35	and	and	CCONJ
gujaf-438	66	36	services	service	NOUN
gujaf-438	66	37	(	(	PUNCT
gujaf-438	66	38	adekunle	adekunle	NOUN
gujaf-438	66	39	et	et	NOUN
gujaf-438	66	40	al	al	PROPN
gujaf-438	66	41	2013	2013	NUM
gujaf-438	66	42	)	)	PUNCT
gujaf-438	66	43	.	.	PUNCT
gujaf-438	67	1	the	the	DET
gujaf-438	67	2	importance	importance	NOUN
gujaf-438	67	3	of	of	ADP
gujaf-438	67	4	banking	banking	NOUN
gujaf-438	67	5	sector	sector	NOUN
gujaf-438	67	6	in	in	ADP
gujaf-438	67	7	developing	develop	VERB
gujaf-438	67	8	other	other	ADJ
gujaf-438	67	9	sectors	sector	NOUN
gujaf-438	67	10	has	have	AUX
gujaf-438	67	11	prompted	prompt	VERB
gujaf-438	67	12	government	government	NOUN
gujaf-438	67	13	of	of	ADP
gujaf-438	67	14	nigeria	nigeria	PROPN
gujaf-438	67	15	in	in	ADP
gujaf-438	67	16	embarking	embark	VERB
gujaf-438	67	17	on	on	ADP
gujaf-438	67	18	policies	policy	NOUN
gujaf-438	67	19	aimed	aim	VERB
gujaf-438	67	20	at	at	ADP
gujaf-438	67	21	improving	improve	VERB
gujaf-438	67	22	the	the	DET
gujaf-438	67	23	performance	performance	NOUN
gujaf-438	67	24	of	of	ADP
gujaf-438	67	25	this	this	DET
gujaf-438	67	26	sector	sector	NOUN
gujaf-438	67	27	.	.	PUNCT
gujaf-438	68	1	the	the	DET
gujaf-438	68	2	recent	recent	ADJ
gujaf-438	68	3	global	global	ADJ
gujaf-438	68	4	financial	financial	ADJ
gujaf-438	68	5	crisis	crisis	NOUN
gujaf-438	68	6	has	have	VERB
gujaf-438	68	7	great	great	ADJ
gujaf-438	68	8	impact	impact	NOUN
gujaf-438	68	9	on	on	ADP
gujaf-438	68	10	the	the	DET
gujaf-438	68	11	nigerian	nigerian	ADJ
gujaf-438	68	12	banking	banking	NOUN
gujaf-438	68	13	sector	sector	NOUN
gujaf-438	68	14	which	which	PRON
gujaf-438	68	15	shows	show	VERB
gujaf-438	68	16	that	that	SCONJ
gujaf-438	68	17	central	central	ADJ
gujaf-438	68	18	bank	bank	PROPN
gujaf-438	68	19	of	of	ADP
gujaf-438	68	20	nigeria	nigeria	PROPN
gujaf-438	68	21	(	(	PUNCT
gujaf-438	68	22	cbn	cbn	PROPN
gujaf-438	68	23	)	)	PUNCT
gujaf-438	68	24	regulations	regulation	NOUN
gujaf-438	68	25	of	of	ADP
gujaf-438	68	26	banking	banking	NOUN
gujaf-438	68	27	sector	sector	NOUN
gujaf-438	68	28	is	be	AUX
gujaf-438	68	29	not	not	PART
gujaf-438	68	30	sufficient	sufficient	ADJ
gujaf-438	68	31	inevaluating	inevaluating	NOUN
gujaf-438	68	32	the	the	DET
gujaf-438	68	33	liquidity	liquidity	NOUN
gujaf-438	68	34	requirements	requirement	NOUN
gujaf-438	68	35	of	of	ADP
gujaf-438	68	36	this	this	DET
gujaf-438	68	37	sector	sector	NOUN
gujaf-438	68	38	as	as	SCONJ
gujaf-438	68	39	some	some	DET
gujaf-438	68	40	banks	bank	NOUN
gujaf-438	68	41	remain	remain	VERB
gujaf-438	68	42	fragile	fragile	ADJ
gujaf-438	68	43	and	and	CCONJ
gujaf-438	68	44	unableto	unableto	NOUN
gujaf-438	68	45	withstand	withstand	NOUN
gujaf-438	68	46	the	the	DET
gujaf-438	68	47	periodic	periodic	ADJ
gujaf-438	68	48	credit	credit	NOUN
gujaf-438	68	49	risk	risk	NOUN
gujaf-438	68	50	shocks	shock	NOUN
gujaf-438	68	51	.	.	PUNCT
gujaf-438	69	1	the	the	DET
gujaf-438	69	2	magnitude	magnitude	NOUN
gujaf-438	69	3	of	of	ADP
gujaf-438	69	4	non	non	ADJ
gujaf-438	69	5	-	-	ADJ
gujaf-438	69	6	performing	performing	ADJ
gujaf-438	69	7	credits	credit	NOUN
gujaf-438	69	8	in	in	ADP
gujaf-438	69	9	the	the	DET
gujaf-438	69	10	banking	banking	NOUN
gujaf-438	69	11	system	system	NOUN
gujaf-438	69	12	is	be	AUX
gujaf-438	69	13	a	a	DET
gujaf-438	69	14	cause	cause	NOUN
gujaf-438	69	15	for	for	ADP
gujaf-438	69	16	concern	concern	NOUN
gujaf-438	69	17	to	to	ADP
gujaf-438	69	18	different	different	ADJ
gujaf-438	69	19	stakeholders	stakeholder	NOUN
gujaf-438	69	20	including	include	VERB
gujaf-438	69	21	bank	bank	NOUN
gujaf-438	69	22	management	management	NOUN
gujaf-438	69	23	which	which	PRON
gujaf-438	69	24	granted	grant	VERB
gujaf-438	69	25	the	the	DET
gujaf-438	69	26	loans	loan	NOUN
gujaf-438	69	27	,	,	PUNCT
gujaf-438	69	28	depositors	depositor	NOUN
gujaf-438	69	29	whose	whose	DET
gujaf-438	69	30	funds	fund	NOUN
gujaf-438	69	31	has	have	AUX
gujaf-438	69	32	been	be	AUX
gujaf-438	69	33	misappropriated	misappropriate	VERB
gujaf-438	69	34	and	and	CCONJ
gujaf-438	69	35	trapped	trapped	ADJ
gujaf-438	69	36	and	and	CCONJ
gujaf-438	69	37	regulatory	regulatory	ADJ
gujaf-438	69	38	agencies	agency	NOUN
gujaf-438	69	39	responsible	responsible	ADJ
gujaf-438	69	40	for	for	ADP
gujaf-438	69	41	protecting	protect	VERB
gujaf-438	69	42	the	the	DET
gujaf-438	69	43	banking	banking	NOUN
gujaf-438	69	44	system	system	NOUN
gujaf-438	69	45	.	.	PUNCT
gujaf-438	70	1	in	in	ADP
gujaf-438	70	2	the	the	DET
gujaf-438	70	3	global	global	ADJ
gujaf-438	70	4	financial	financial	ADJ
gujaf-438	70	5	system	system	NOUN
gujaf-438	70	6	,	,	PUNCT
gujaf-438	70	7	banks	bank	NOUN
gujaf-438	70	8	are	be	AUX
gujaf-438	70	9	essential	essential	ADJ
gujaf-438	70	10	institutions	institution	NOUN
gujaf-438	70	11	that	that	PRON
gujaf-438	70	12	play	play	VERB
gujaf-438	70	13	a	a	DET
gujaf-438	70	14	crucial	crucial	ADJ
gujaf-438	70	15	role	role	NOUN
gujaf-438	70	16	in	in	ADP
gujaf-438	70	17	the	the	DET
gujaf-438	70	18	economy	economy	NOUN
gujaf-438	70	19	by	by	ADP
gujaf-438	70	20	facilitating	facilitate	VERB
gujaf-438	70	21	the	the	DET
gujaf-438	70	22	flow	flow	NOUN
gujaf-438	70	23	of	of	ADP
gujaf-438	70	24	credit	credit	NOUN
gujaf-438	70	25	,	,	PUNCT
gujaf-438	70	26	managing	manage	VERB
gujaf-438	70	27	deposits	deposit	NOUN
gujaf-438	70	28	,	,	PUNCT
gujaf-438	70	29	and	and	CCONJ
gujaf-438	70	30	ensuring	ensure	VERB
gujaf-438	70	31	the	the	DET
gujaf-438	70	32	stability	stability	NOUN
gujaf-438	70	33	of	of	ADP
gujaf-438	70	34	financial	financial	ADJ
gujaf-438	70	35	markets	market	NOUN
gujaf-438	70	36	.	.	PUNCT
gujaf-438	71	1	however	however	ADV
gujaf-438	71	2	,	,	PUNCT
gujaf-438	71	3	the	the	DET
gujaf-438	71	4	effective	effective	ADJ
gujaf-438	71	5	management	management	NOUN
gujaf-438	71	6	of	of	ADP
gujaf-438	71	7	credit	credit	NOUN
gujaf-438	71	8	risk	risk	NOUN
gujaf-438	71	9	is	be	AUX
gujaf-438	71	10	one	one	NUM
gujaf-438	71	11	of	of	ADP
gujaf-438	71	12	the	the	DET
gujaf-438	71	13	mostcriticalchallengestheseinstitutions	mostcriticalchallengestheseinstitution	NOUN
gujaf-438	71	14	face(saunders	face(saunders	PROPN
gujaf-438	71	15	&	&	CCONJ
gujaf-438	71	16	allen,2010).creditrisk	allen,2010).creditrisk	NOUN
gujaf-438	71	17	,	,	PUNCT
gujaf-438	71	18	definedas	defineda	VERB
gujaf-438	71	19	the	the	DET
gujaf-438	71	20	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	71	21	,	,	PUNCT
gujaf-438	71	22	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	71	23	392	392	NUM
gujaf-438	71	24	potential	potential	NOUN
gujaf-438	71	25	that	that	SCONJ
gujaf-438	71	26	a	a	DET
gujaf-438	71	27	borrower	borrower	NOUN
gujaf-438	71	28	or	or	CCONJ
gujaf-438	71	29	counterparty	counterparty	NOUN
gujaf-438	71	30	will	will	AUX
gujaf-438	71	31	fail	fail	VERB
gujaf-438	71	32	to	to	PART
gujaf-438	71	33	meet	meet	VERB
gujaf-438	71	34	its	its	PRON
gujaf-438	71	35	obligations	obligation	NOUN
gujaf-438	71	36	in	in	ADP
gujaf-438	71	37	accordance	accordance	NOUN
gujaf-438	71	38	with	with	ADP
gujaf-438	71	39	agreed	agree	VERB
gujaf-438	71	40	terms	term	NOUN
gujaf-438	71	41	,	,	PUNCT
gujaf-438	71	42	is	be	AUX
gujaf-438	71	43	a	a	DET
gujaf-438	71	44	significant	significant	ADJ
gujaf-438	71	45	concern	concern	NOUN
gujaf-438	71	46	for	for	ADP
gujaf-438	71	47	banks	bank	NOUN
gujaf-438	71	48	,	,	PUNCT
gujaf-438	71	49	especially	especially	ADV
gujaf-438	71	50	in	in	ADP
gujaf-438	71	51	developing	develop	VERB
gujaf-438	71	52	economies	economy	NOUN
gujaf-438	71	53	such	such	ADJ
gujaf-438	71	54	as	as	ADP
gujaf-438	71	55	nigeria	nigeria	PROPN
gujaf-438	71	56	(	(	PUNCT
gujaf-438	71	57	obamuyi	obamuyi	PROPN
gujaf-438	71	58	,	,	PUNCT
gujaf-438	71	59	2013	2013	NUM
gujaf-438	71	60	)	)	PUNCT
gujaf-438	71	61	.	.	PUNCT
gujaf-438	72	1	this	this	DET
gujaf-438	72	2	risk	risk	NOUN
gujaf-438	72	3	,	,	PUNCT
gujaf-438	72	4	ifnot	ifnot	ADV
gujaf-438	72	5	managed	manage	VERB
gujaf-438	72	6	properly	properly	ADV
gujaf-438	72	7	,	,	PUNCT
gujaf-438	72	8	can	can	AUX
gujaf-438	72	9	lead	lead	VERB
gujaf-438	72	10	to	to	ADP
gujaf-438	72	11	substantial	substantial	ADJ
gujaf-438	72	12	financial	financial	ADJ
gujaf-438	72	13	losses	loss	NOUN
gujaf-438	72	14	,	,	PUNCT
gujaf-438	72	15	adversely	adversely	ADV
gujaf-438	72	16	affecting	affect	VERB
gujaf-438	72	17	the	the	DET
gujaf-438	72	18	profitability	profitability	NOUN
gujaf-438	72	19	and	and	CCONJ
gujaf-438	72	20	overall	overall	ADJ
gujaf-438	72	21	stability	stability	NOUN
gujaf-438	72	22	of	of	ADP
gujaf-438	72	23	banks	bank	NOUN
gujaf-438	72	24	(	(	PUNCT
gujaf-438	72	25	nwankwo	nwankwo	PROPN
gujaf-438	72	26	,	,	PUNCT
gujaf-438	72	27	2015	2015	NUM
gujaf-438	72	28	)	)	PUNCT
gujaf-438	72	29	.	.	PUNCT
gujaf-438	73	1	consequently	consequently	ADV
gujaf-438	73	2	,	,	PUNCT
gujaf-438	73	3	credit	credit	NOUN
gujaf-438	73	4	risk	risk	NOUN
gujaf-438	73	5	management	management	NOUN
gujaf-438	73	6	has	have	AUX
gujaf-438	73	7	become	become	VERB
gujaf-438	73	8	a	a	DET
gujaf-438	73	9	pivotal	pivotal	ADJ
gujaf-438	73	10	aspect	aspect	NOUN
gujaf-438	73	11	of	of	ADP
gujaf-438	73	12	banking	banking	NOUN
gujaf-438	73	13	operations	operation	NOUN
gujaf-438	73	14	,	,	PUNCT
gujaf-438	73	15	influencing	influence	VERB
gujaf-438	73	16	not	not	PART
gujaf-438	73	17	only	only	ADV
gujaf-438	73	18	the	the	DET
gujaf-438	73	19	financial	financial	ADJ
gujaf-438	73	20	health	health	NOUN
gujaf-438	73	21	of	of	ADP
gujaf-438	73	22	individual	individual	ADJ
gujaf-438	73	23	banks	bank	NOUN
gujaf-438	73	24	but	but	CCONJ
gujaf-438	73	25	also	also	ADV
gujaf-438	73	26	the	the	DET
gujaf-438	73	27	stability	stability	NOUN
gujaf-438	73	28	of	of	ADP
gujaf-438	73	29	the	the	DET
gujaf-438	73	30	broader	broad	ADJ
gujaf-438	73	31	banking	banking	NOUN
gujaf-438	73	32	system	system	NOUN
gujaf-438	73	33	(	(	PUNCT
gujaf-438	73	34	basel	basel	PROPN
gujaf-438	73	35	committee	committee	PROPN
gujaf-438	73	36	on	on	ADP
gujaf-438	73	37	banking	banking	NOUN
gujaf-438	73	38	supervision	supervision	NOUN
gujaf-438	73	39	,	,	PUNCT
gujaf-438	73	40	2000	2000	NUM
gujaf-438	73	41	;	;	PUNCT
gujaf-438	73	42	udom	udom	PROPN
gujaf-438	73	43	&	&	CCONJ
gujaf-438	73	44	edogbanya	edogbanya	PROPN
gujaf-438	73	45	,	,	PUNCT
gujaf-438	73	46	2021	2021	NUM
gujaf-438	73	47	)	)	PUNCT
gujaf-438	73	48	.	.	PUNCT
gujaf-438	74	1	the	the	DET
gujaf-438	74	2	importance	importance	NOUN
gujaf-438	74	3	of	of	ADP
gujaf-438	74	4	credit	credit	NOUN
gujaf-438	74	5	risk	risk	NOUN
gujaf-438	74	6	management	management	NOUN
gujaf-438	74	7	is	be	AUX
gujaf-438	74	8	underscored	underscore	VERB
gujaf-438	74	9	by	by	ADP
gujaf-438	74	10	its	its	PRON
gujaf-438	74	11	impact	impact	NOUN
gujaf-438	74	12	on	on	ADP
gujaf-438	74	13	a	a	DET
gujaf-438	74	14	bank	bank	NOUN
gujaf-438	74	15	's	's	PART
gujaf-438	74	16	financial	financial	ADJ
gujaf-438	74	17	performance	performance	NOUN
gujaf-438	74	18	,	,	PUNCT
gujaf-438	74	19	particularly	particularly	ADV
gujaf-438	74	20	profitability	profitability	NOUN
gujaf-438	74	21	(	(	PUNCT
gujaf-438	74	22	altman	altman	PROPN
gujaf-438	74	23	&	&	CCONJ
gujaf-438	74	24	saunders	saunders	PROPN
gujaf-438	74	25	,	,	PUNCT
gujaf-438	74	26	1998	1998	NUM
gujaf-438	74	27	)	)	PUNCT
gujaf-438	74	28	.	.	PUNCT
gujaf-438	75	1	profitability	profitability	NOUN
gujaf-438	75	2	is	be	AUX
gujaf-438	75	3	a	a	DET
gujaf-438	75	4	key	key	ADJ
gujaf-438	75	5	indicator	indicator	NOUN
gujaf-438	75	6	of	of	ADP
gujaf-438	75	7	a	a	DET
gujaf-438	75	8	bank	bank	NOUN
gujaf-438	75	9	's	's	PART
gujaf-438	75	10	operational	operational	ADJ
gujaf-438	75	11	efficiency	efficiency	NOUN
gujaf-438	75	12	and	and	CCONJ
gujaf-438	75	13	long	long	ADJ
gujaf-438	75	14	-	-	PUNCT
gujaf-438	75	15	term	term	NOUN
gujaf-438	75	16	sustainability	sustainability	NOUN
gujaf-438	75	17	(	(	PUNCT
gujaf-438	75	18	ngugi	ngugi	NOUN
gujaf-438	75	19	,	,	PUNCT
gujaf-438	75	20	2017	2017	NUM
gujaf-438	75	21	)	)	PUNCT
gujaf-438	75	22	.	.	PUNCT
gujaf-438	76	1	effective	effective	ADJ
gujaf-438	76	2	credit	credit	NOUN
gujaf-438	76	3	risk	risk	NOUN
gujaf-438	76	4	management	management	NOUN
gujaf-438	76	5	helps	help	VERB
gujaf-438	76	6	banks	bank	NOUN
gujaf-438	76	7	optimize	optimize	VERB
gujaf-438	76	8	their	their	PRON
gujaf-438	76	9	risk	risk	NOUN
gujaf-438	76	10	-	-	PUNCT
gujaf-438	76	11	adjusted	adjust	VERB
gujaf-438	76	12	returns	return	NOUN
gujaf-438	76	13	,	,	PUNCT
gujaf-438	76	14	maintain	maintain	VERB
gujaf-438	76	15	a	a	DET
gujaf-438	76	16	healthy	healthy	ADJ
gujaf-438	76	17	balance	balance	NOUN
gujaf-438	76	18	sheet	sheet	NOUN
gujaf-438	76	19	,	,	PUNCT
gujaf-438	76	20	and	and	CCONJ
gujaf-438	76	21	protect	protect	VERB
gujaf-438	76	22	themselves	themselves	PRON
gujaf-438	76	23	from	from	ADP
gujaf-438	76	24	defaulting	default	VERB
gujaf-438	76	25	loans	loan	NOUN
gujaf-438	76	26	,	,	PUNCT
gujaf-438	76	27	which	which	PRON
gujaf-438	76	28	could	could	AUX
gujaf-438	76	29	severely	severely	ADV
gujaf-438	76	30	harm	harm	VERB
gujaf-438	76	31	their	their	PRON
gujaf-438	76	32	profitability	profitability	NOUN
gujaf-438	76	33	(	(	PUNCT
gujaf-438	76	34	cebenoyan	cebenoyan	PROPN
gujaf-438	76	35	&	&	CCONJ
gujaf-438	76	36	strahan	strahan	PROPN
gujaf-438	76	37	,	,	PUNCT
gujaf-438	76	38	2004	2004	NUM
gujaf-438	76	39	)	)	PUNCT
gujaf-438	76	40	.	.	PUNCT
gujaf-438	77	1	in	in	ADP
gujaf-438	77	2	contrast	contrast	NOUN
gujaf-438	77	3	,	,	PUNCT
gujaf-438	77	4	poor	poor	ADJ
gujaf-438	77	5	credit	credit	NOUN
gujaf-438	77	6	risk	risk	NOUN
gujaf-438	77	7	management	management	NOUN
gujaf-438	77	8	practices	practice	NOUN
gujaf-438	77	9	can	can	AUX
gujaf-438	77	10	lead	lead	VERB
gujaf-438	77	11	to	to	ADP
gujaf-438	77	12	an	an	DET
gujaf-438	77	13	increase	increase	NOUN
gujaf-438	77	14	in	in	ADP
gujaf-438	77	15	non	non	ADJ
gujaf-438	77	16	-	-	ADJ
gujaf-438	77	17	performing	performing	ADJ
gujaf-438	77	18	loans	loan	NOUN
gujaf-438	77	19	(	(	PUNCT
gujaf-438	77	20	npls	npls	NOUN
gujaf-438	77	21	)	)	PUNCT
gujaf-438	77	22	,	,	PUNCT
gujaf-438	77	23	reduced	reduce	VERB
gujaf-438	77	24	earnings	earning	NOUN
gujaf-438	77	25	,	,	PUNCT
gujaf-438	77	26	and	and	CCONJ
gujaf-438	77	27	even	even	ADV
gujaf-438	77	28	insolvency	insolvency	NOUN
gujaf-438	77	29	in	in	ADP
gujaf-438	77	30	extreme	extreme	ADJ
gujaf-438	77	31	cases	case	NOUN
gujaf-438	77	32	(	(	PUNCT
gujaf-438	77	33	laeven	laeven	ADJ
gujaf-438	77	34	&	&	CCONJ
gujaf-438	77	35	levine	levine	PROPN
gujaf-438	77	36	,	,	PUNCT
gujaf-438	77	37	2009	2009	NUM
gujaf-438	77	38	;	;	PUNCT
gujaf-438	77	39	davydenko	davydenko	PROPN
gujaf-438	77	40	et	et	PROPN
gujaf-438	77	41	al	al	PROPN
gujaf-438	77	42	.	.	PROPN
gujaf-438	77	43	,	,	PUNCT
gujaf-438	77	44	2020	2020	NUM
gujaf-438	77	45	)	)	PUNCT
gujaf-438	77	46	.	.	PUNCT
gujaf-438	78	1	as	as	ADP
gujaf-438	78	2	a	a	DET
gujaf-438	78	3	result	result	NOUN
gujaf-438	78	4	,	,	PUNCT
gujaf-438	78	5	understanding	understand	VERB
gujaf-438	78	6	the	the	DET
gujaf-438	78	7	relationship	relationship	NOUN
gujaf-438	78	8	between	between	ADP
gujaf-438	78	9	credit	credit	NOUN
gujaf-438	78	10	risk	risk	NOUN
gujaf-438	78	11	management	management	NOUN
gujaf-438	78	12	practices	practice	NOUN
gujaf-438	78	13	and	and	CCONJ
gujaf-438	78	14	bank	bank	NOUN
gujaf-438	78	15	profitability	profitability	NOUN
gujaf-438	78	16	is	be	AUX
gujaf-438	78	17	of	of	ADP
gujaf-438	78	18	paramount	paramount	ADJ
gujaf-438	78	19	importance	importance	NOUN
gujaf-438	78	20	for	for	ADP
gujaf-438	78	21	policymakers	policymaker	NOUN
gujaf-438	78	22	,	,	PUNCT
gujaf-438	78	23	bank	bank	NOUN
gujaf-438	78	24	managers	manager	NOUN
gujaf-438	78	25	,	,	PUNCT
gujaf-438	78	26	investors	investor	NOUN
gujaf-438	78	27	,	,	PUNCT
gujaf-438	78	28	and	and	CCONJ
gujaf-438	78	29	other	other	ADJ
gujaf-438	78	30	stakeholders	stakeholder	NOUN
gujaf-438	78	31	in	in	ADP
gujaf-438	78	32	the	the	DET
gujaf-438	78	33	bankingsector	bankingsector	NOUN
gujaf-438	78	34	(	(	PUNCT
gujaf-438	78	35	beck	beck	PROPN
gujaf-438	78	36	,	,	PUNCT
gujaf-438	78	37	demirgüç	demirgüç	PROPN
gujaf-438	78	38	-	-	PUNCT
gujaf-438	78	39	kunt	kunt	PROPN
gujaf-438	78	40	,	,	PUNCT
gujaf-438	78	41	&	&	CCONJ
gujaf-438	78	42	merrouche	merrouche	NOUN
gujaf-438	78	43	,	,	PUNCT
gujaf-438	78	44	2013	2013	NUM
gujaf-438	78	45	;	;	PUNCT
gujaf-438	78	46	aworinde	aworinde	PROPN
gujaf-438	78	47	&	&	CCONJ
gujaf-438	78	48	adegboye	adegboye	PROPN
gujaf-438	78	49	,	,	PUNCT
gujaf-438	78	50	2020	2020	NUM
gujaf-438	78	51	)	)	PUNCT
gujaf-438	78	52	.	.	PUNCT
gujaf-438	79	1	in	in	ADP
gujaf-438	79	2	nigeria	nigeria	PROPN
gujaf-438	79	3	,	,	PUNCT
gujaf-438	79	4	the	the	DET
gujaf-438	79	5	banking	banking	NOUN
gujaf-438	79	6	industry	industry	NOUN
gujaf-438	79	7	has	have	AUX
gujaf-438	79	8	faced	face	VERB
gujaf-438	79	9	significant	significant	ADJ
gujaf-438	79	10	challenges	challenge	NOUN
gujaf-438	79	11	related	relate	VERB
gujaf-438	79	12	to	to	ADP
gujaf-438	79	13	credit	credit	NOUN
gujaf-438	79	14	risk	risk	NOUN
gujaf-438	79	15	management	management	NOUN
gujaf-438	79	16	.	.	PUNCT
gujaf-438	80	1	over	over	ADP
gujaf-438	80	2	the	the	DET
gujaf-438	80	3	past	past	ADJ
gujaf-438	80	4	two	two	NUM
gujaf-438	80	5	decades	decade	NOUN
gujaf-438	80	6	,	,	PUNCT
gujaf-438	80	7	the	the	DET
gujaf-438	80	8	country	country	NOUN
gujaf-438	80	9	has	have	AUX
gujaf-438	80	10	experienced	experience	VERB
gujaf-438	80	11	periods	period	NOUN
gujaf-438	80	12	of	of	ADP
gujaf-438	80	13	economic	economic	ADJ
gujaf-438	80	14	instability	instability	NOUN
gujaf-438	80	15	,	,	PUNCT
gujaf-438	80	16	inflation	inflation	NOUN
gujaf-438	80	17	,	,	PUNCT
gujaf-438	80	18	and	and	CCONJ
gujaf-438	80	19	high	high	ADJ
gujaf-438	80	20	unemployment	unemployment	NOUN
gujaf-438	80	21	rates	rate	NOUN
gujaf-438	80	22	,	,	PUNCT
gujaf-438	80	23	which	which	PRON
gujaf-438	80	24	have	have	AUX
gujaf-438	80	25	contributed	contribute	VERB
gujaf-438	80	26	to	to	ADP
gujaf-438	80	27	a	a	DET
gujaf-438	80	28	rise	rise	NOUN
gujaf-438	80	29	in	in	ADP
gujaf-438	80	30	non	non	ADJ
gujaf-438	80	31	performing	perform	VERB
gujaf-438	80	32	loans	loan	NOUN
gujaf-438	80	33	(	(	PUNCT
gujaf-438	80	34	ewah	ewah	NOUN
gujaf-438	80	35	&	&	CCONJ
gujaf-438	80	36	okpala	okpala	PROPN
gujaf-438	80	37	,	,	PUNCT
gujaf-438	80	38	2012	2012	NUM
gujaf-438	80	39	)	)	PUNCT
gujaf-438	80	40	.	.	PUNCT
gujaf-438	81	1	these	these	DET
gujaf-438	81	2	factors	factor	NOUN
gujaf-438	81	3	,	,	PUNCT
gujaf-438	81	4	coupled	couple	VERB
gujaf-438	81	5	with	with	ADP
gujaf-438	81	6	weaknesses	weakness	NOUN
gujaf-438	81	7	in	in	ADP
gujaf-438	81	8	the	the	DET
gujaf-438	81	9	regulatoryframework	regulatoryframework	NOUN
gujaf-438	81	10	and	and	CCONJ
gujaf-438	81	11	occasional	occasional	ADJ
gujaf-438	81	12	lapses	lapse	NOUN
gujaf-438	81	13	in	in	ADP
gujaf-438	81	14	the	the	DET
gujaf-438	81	15	implementation	implementation	NOUN
gujaf-438	81	16	of	of	ADP
gujaf-438	81	17	credit	credit	NOUN
gujaf-438	81	18	risk	risk	NOUN
gujaf-438	81	19	management	management	NOUN
gujaf-438	81	20	policies	policy	NOUN
gujaf-438	81	21	,	,	PUNCT
gujaf-438	81	22	have	have	AUX
gujaf-438	81	23	put	put	VERB
gujaf-438	81	24	immense	immense	ADJ
gujaf-438	81	25	pressure	pressure	NOUN
gujaf-438	81	26	on	on	ADP
gujaf-438	81	27	nigerian	nigerian	ADJ
gujaf-438	81	28	banks	bank	NOUN
gujaf-438	81	29	'	'	PART
gujaf-438	81	30	profitability	profitability	NOUN
gujaf-438	81	31	(	(	PUNCT
gujaf-438	81	32	oluwatayo	oluwatayo	PROPN
gujaf-438	81	33	&	&	CCONJ
gujaf-438	81	34	fasanya	fasanya	ADJ
gujaf-438	81	35	,	,	PUNCT
gujaf-438	81	36	2016	2016	NUM
gujaf-438	81	37	)	)	PUNCT
gujaf-438	81	38	.	.	PUNCT
gujaf-438	82	1	while	while	SCONJ
gujaf-438	82	2	banks	bank	NOUN
gujaf-438	82	3	have	have	AUX
gujaf-438	82	4	adopted	adopt	VERB
gujaf-438	82	5	various	various	ADJ
gujaf-438	82	6	strategies	strategy	NOUN
gujaf-438	82	7	and	and	CCONJ
gujaf-438	82	8	measures	measure	NOUN
gujaf-438	82	9	to	to	PART
gujaf-438	82	10	mitigate	mitigate	VERB
gujaf-438	82	11	credit	credit	NOUN
gujaf-438	82	12	risk	risk	NOUN
gujaf-438	82	13	,	,	PUNCT
gujaf-438	82	14	the	the	DET
gujaf-438	82	15	persistent	persistent	ADJ
gujaf-438	82	16	problem	problem	NOUN
gujaf-438	82	17	of	of	ADP
gujaf-438	82	18	non	non	ADJ
gujaf-438	82	19	-	-	ADJ
gujaf-438	82	20	performing	performing	ADJ
gujaf-438	82	21	loans	loan	NOUN
gujaf-438	82	22	continues	continue	VERB
gujaf-438	82	23	to	to	PART
gujaf-438	82	24	affect	affect	VERB
gujaf-438	82	25	their	their	PRON
gujaf-438	82	26	financial	financial	ADJ
gujaf-438	82	27	performance	performance	NOUN
gujaf-438	82	28	(	(	PUNCT
gujaf-438	82	29	alhassan	alhassan	VERB
gujaf-438	82	30	,	,	PUNCT
gujaf-438	82	31	2014	2014	NUM
gujaf-438	82	32	;	;	PUNCT
gujaf-438	82	33	akanbi	akanbi	PROPN
gujaf-438	82	34	et	et	PROPN
gujaf-438	82	35	al	al	PROPN
gujaf-438	82	36	.	.	PROPN
gujaf-438	82	37	,	,	PUNCT
gujaf-438	82	38	2021	2021	NUM
gujaf-438	82	39	)	)	PUNCT
gujaf-438	82	40	.	.	PUNCT
gujaf-438	83	1	this	this	PRON
gujaf-438	83	2	presents	present	VERB
gujaf-438	83	3	an	an	DET
gujaf-438	83	4	opportunity	opportunity	NOUN
gujaf-438	83	5	to	to	PART
gujaf-438	83	6	critically	critically	ADV
gujaf-438	83	7	examine	examine	VERB
gujaf-438	83	8	the	the	DET
gujaf-438	83	9	effectiveness	effectiveness	NOUN
gujaf-438	83	10	of	of	ADP
gujaf-438	83	11	credit	credit	NOUN
gujaf-438	83	12	risk	risk	NOUN
gujaf-438	83	13	management	management	NOUN
gujaf-438	83	14	practices	practice	NOUN
gujaf-438	83	15	in	in	ADP
gujaf-438	83	16	nigerian	nigerian	ADJ
gujaf-438	83	17	banks	bank	NOUN
gujaf-438	83	18	and	and	CCONJ
gujaf-438	83	19	their	their	PRON
gujaf-438	83	20	impact	impact	NOUN
gujaf-438	83	21	on	on	ADP
gujaf-438	83	22	profitability	profitability	NOUN
gujaf-438	83	23	.	.	PUNCT
gujaf-438	84	1	this	this	DET
gujaf-438	84	2	study	study	NOUN
gujaf-438	84	3	aims	aim	VERB
gujaf-438	84	4	to	to	PART
gujaf-438	84	5	assess	assess	VERB
gujaf-438	84	6	the	the	DET
gujaf-438	84	7	impact	impact	NOUN
gujaf-438	84	8	of	of	ADP
gujaf-438	84	9	credit	credit	NOUN
gujaf-438	84	10	risk	risk	NOUN
gujaf-438	84	11	management	management	NOUN
gujaf-438	84	12	on	on	ADP
gujaf-438	84	13	the	the	DET
gujaf-438	84	14	profitability	profitability	NOUN
gujaf-438	84	15	of	of	ADP
gujaf-438	84	16	banksin	banksin	PROPN
gujaf-438	84	17	nigeria	nigeria	PROPN
gujaf-438	84	18	.	.	PUNCT
gujaf-438	85	1	specifically	specifically	ADV
gujaf-438	85	2	,	,	PUNCT
gujaf-438	85	3	it	it	PRON
gujaf-438	85	4	seeks	seek	VERB
gujaf-438	85	5	to	to	PART
gujaf-438	85	6	investigate	investigate	VERB
gujaf-438	85	7	how	how	SCONJ
gujaf-438	85	8	well	well	ADJ
gujaf-438	85	9	credit	credit	NOUN
gujaf-438	85	10	risk	risk	NOUN
gujaf-438	85	11	management	management	NOUN
gujaf-438	85	12	strategies	strategy	NOUN
gujaf-438	85	13	correlate	correlate	VERB
gujaf-438	85	14	with	with	ADP
gujaf-438	85	15	key	key	ADJ
gujaf-438	85	16	profitability	profitability	NOUN
gujaf-438	85	17	indicators	indicator	NOUN
gujaf-438	85	18	such	such	ADJ
gujaf-438	85	19	as	as	ADP
gujaf-438	85	20	return	return	NOUN
gujaf-438	85	21	on	on	ADP
gujaf-438	85	22	equity	equity	NOUN
gujaf-438	85	23	(	(	PUNCT
gujaf-438	85	24	roe	roe	PROPN
gujaf-438	85	25	)	)	PUNCT
gujaf-438	85	26	,	,	PUNCT
gujaf-438	85	27	return	return	VERB
gujaf-438	85	28	on	on	ADP
gujaf-438	85	29	assets	asset	NOUN
gujaf-438	85	30	(	(	PUNCT
gujaf-438	85	31	roa),earningspershare(eps),andprofitaftertax(pat)(ogunleye,2017;okoyeetal	roa),earningspershare(eps),andprofitaftertax(pat)(ogunleye,2017;okoyeetal	PROPN
gujaf-438	85	32	.	.	PROPN
gujaf-438	85	33	,	,	PUNCT
gujaf-438	85	34	2019	2019	NUM
gujaf-438	85	35	)	)	PUNCT
gujaf-438	85	36	.	.	PUNCT
gujaf-438	86	1	by	by	ADP
gujaf-438	86	2	examining	examine	VERB
gujaf-438	86	3	the	the	DET
gujaf-438	86	4	credit	credit	NOUN
gujaf-438	86	5	risk	risk	NOUN
gujaf-438	86	6	management	management	NOUN
gujaf-438	86	7	practices	practice	NOUN
gujaf-438	86	8	of	of	ADP
gujaf-438	86	9	nigerian	nigerian	ADJ
gujaf-438	86	10	banks	bank	NOUN
gujaf-438	86	11	and	and	CCONJ
gujaf-438	86	12	analyzing	analyze	VERB
gujaf-438	86	13	their	their	PRON
gujaf-438	86	14	financial	financial	ADJ
gujaf-438	86	15	performance	performance	NOUN
gujaf-438	86	16	,	,	PUNCT
gujaf-438	86	17	this	this	DET
gujaf-438	86	18	study	study	NOUN
gujaf-438	86	19	intends	intend	VERB
gujaf-438	86	20	to	to	PART
gujaf-438	86	21	provide	provide	VERB
gujaf-438	86	22	valuable	valuable	ADJ
gujaf-438	86	23	insights	insight	NOUN
gujaf-438	86	24	into	into	ADP
gujaf-438	86	25	the	the	DET
gujaf-438	86	26	relationship	relationship	NOUN
gujaf-438	86	27	between	between	ADP
gujaf-438	86	28	effective	effective	ADJ
gujaf-438	86	29	credit	credit	NOUN
gujaf-438	86	30	risk	risk	NOUN
gujaf-438	86	31	management	management	NOUN
gujaf-438	86	32	and	and	CCONJ
gujaf-438	86	33	improved	improve	VERB
gujaf-438	86	34	profitability	profitability	NOUN
gujaf-438	86	35	in	in	ADP
gujaf-438	86	36	the	the	DET
gujaf-438	86	37	nigerian	nigerian	ADJ
gujaf-438	86	38	banking	banking	NOUN
gujaf-438	86	39	sector	sector	NOUN
gujaf-438	86	40	(	(	PUNCT
gujaf-438	86	41	sulaimon	sulaimon	PROPN
gujaf-438	86	42	&	&	CCONJ
gujaf-438	86	43	olayiwola	olayiwola	PROPN
gujaf-438	86	44	,	,	PUNCT
gujaf-438	86	45	2013	2013	NUM
gujaf-438	86	46	;	;	PUNCT
gujaf-438	86	47	aluko	aluko	PROPN
gujaf-438	86	48	&	&	CCONJ
gujaf-438	86	49	akinmoladun	akinmoladun	PROPN
gujaf-438	86	50	,	,	PUNCT
gujaf-438	86	51	2021	2021	NUM
gujaf-438	86	52	)	)	PUNCT
gujaf-438	86	53	.	.	PUNCT
gujaf-438	87	1	the	the	DET
gujaf-438	87	2	research	research	NOUN
gujaf-438	87	3	is	be	AUX
gujaf-438	87	4	particularly	particularly	ADV
gujaf-438	87	5	timely	timely	ADJ
gujaf-438	87	6	,	,	PUNCT
gujaf-438	87	7	as	as	SCONJ
gujaf-438	87	8	the	the	DET
gujaf-438	87	9	banking	banking	NOUN
gujaf-438	87	10	sector	sector	NOUN
gujaf-438	87	11	in	in	ADP
gujaf-438	87	12	nigeria	nigeria	PROPN
gujaf-438	87	13	continues	continue	VERB
gujaf-438	87	14	to	to	PART
gujaf-438	87	15	face	face	VERB
gujaf-438	87	16	challenges	challenge	NOUN
gujaf-438	87	17	related	relate	VERB
gujaf-438	87	18	to	to	ADP
gujaf-438	87	19	the	the	DET
gujaf-438	87	20	global	global	ADJ
gujaf-438	87	21	economic	economic	ADJ
gujaf-438	87	22	slowdown	slowdown	NOUN
gujaf-438	87	23	,	,	PUNCT
gujaf-438	87	24	fluctuations	fluctuation	NOUN
gujaf-438	87	25	in	in	ADP
gujaf-438	87	26	oil	oil	NOUN
gujaf-438	87	27	prices	price	NOUN
gujaf-438	87	28	,	,	PUNCT
gujaf-438	87	29	and	and	CCONJ
gujaf-438	87	30	the	the	DET
gujaf-438	87	31	domestic	domestic	ADJ
gujaf-438	87	32	financial	financial	ADJ
gujaf-438	87	33	climate	climate	NOUN
gujaf-438	87	34	(	(	PUNCT
gujaf-438	87	35	akinlo	akinlo	PROPN
gujaf-438	87	36	&	&	CCONJ
gujaf-438	87	37	adejare	adejare	PROPN
gujaf-438	87	38	,	,	PUNCT
gujaf-438	87	39	2016	2016	NUM
gujaf-438	87	40	;	;	PUNCT
gujaf-438	87	41	salami	salami	PROPN
gujaf-438	87	42	et	et	PROPN
gujaf-438	87	43	al	al	PROPN
gujaf-438	87	44	.	.	PROPN
gujaf-438	87	45	,	,	PUNCT
gujaf-438	87	46	2021	2021	NUM
gujaf-438	87	47	)	)	PUNCT
gujaf-438	87	48	.	.	PUNCT
gujaf-438	88	1	given	give	VERB
gujaf-438	88	2	the	the	DET
gujaf-438	88	3	increasing	increase	VERB
gujaf-438	88	4	number	number	NOUN
gujaf-438	88	5	of	of	ADP
gujaf-438	88	6	non	non	ADJ
gujaf-438	88	7	-	-	ADJ
gujaf-438	88	8	performing	performing	ADJ
gujaf-438	88	9	loans	loan	NOUN
gujaf-438	88	10	and	and	CCONJ
gujaf-438	88	11	their	their	PRON
gujaf-438	88	12	adverse	adverse	ADJ
gujaf-438	88	13	impact	impact	NOUN
gujaf-438	88	14	on	on	ADP
gujaf-438	88	15	the	the	DET
gujaf-438	88	16	profitability	profitability	NOUN
gujaf-438	88	17	of	of	ADP
gujaf-438	88	18	banks	bank	NOUN
gujaf-438	88	19	,	,	PUNCT
gujaf-438	88	20	itisessentialtounderstandthefactorsthatcontributetothesuccessorfailureofcredit	itisessentialtounderstandthefactorsthatcontributetothesuccessorfailureofcredit	PROPN
gujaf-438	88	21	riskmanagementstrategies(ojo,2013;ijaiyaetal	riskmanagementstrategies(ojo,2013;ijaiyaetal	PROPN
gujaf-438	88	22	.	.	PROPN
gujaf-438	88	23	,2021).thisstudywillalsocontributeto	,2021).thisstudywillalsocontributeto	PUNCT
gujaf-438	88	24	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	88	25	,	,	PUNCT
gujaf-438	88	26	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	88	27	393	393	NUM
gujaf-438	88	28	the	the	DET
gujaf-438	88	29	existing	exist	VERB
gujaf-438	88	30	literature	literature	NOUN
gujaf-438	88	31	on	on	ADP
gujaf-438	88	32	banking	banking	NOUN
gujaf-438	88	33	and	and	CCONJ
gujaf-438	88	34	risk	risk	NOUN
gujaf-438	88	35	management	management	NOUN
gujaf-438	88	36	in	in	ADP
gujaf-438	88	37	developing	develop	VERB
gujaf-438	88	38	economies	economy	NOUN
gujaf-438	88	39	,	,	PUNCT
gujaf-438	88	40	providing	provide	VERB
gujaf-438	88	41	both	both	CCONJ
gujaf-438	88	42	theoretical	theoretical	ADJ
gujaf-438	88	43	and	and	CCONJ
gujaf-438	88	44	practical	practical	ADJ
gujaf-438	88	45	insights	insight	NOUN
gujaf-438	88	46	into	into	ADP
gujaf-438	88	47	how	how	SCONJ
gujaf-438	88	48	banks	bank	NOUN
gujaf-438	88	49	can	can	AUX
gujaf-438	88	50	enhance	enhance	VERB
gujaf-438	88	51	their	their	PRON
gujaf-438	88	52	profitability	profitability	NOUN
gujaf-438	88	53	through	through	ADP
gujaf-438	88	54	improved	improve	VERB
gujaf-438	88	55	credit	credit	NOUN
gujaf-438	88	56	risk	risk	NOUN
gujaf-438	88	57	management	management	NOUN
gujaf-438	88	58	.	.	PUNCT
gujaf-438	89	1	the	the	DET
gujaf-438	89	2	general	general	ADJ
gujaf-438	89	3	objective	objective	NOUN
gujaf-438	89	4	of	of	ADP
gujaf-438	89	5	this	this	DET
gujaf-438	89	6	studyis	studyis	NOUN
gujaf-438	89	7	to	to	PART
gujaf-438	89	8	examine	examine	VERB
gujaf-438	89	9	credit	credit	NOUN
gujaf-438	89	10	risk	risk	NOUN
gujaf-438	89	11	management	management	NOUN
gujaf-438	89	12	and	and	CCONJ
gujaf-438	89	13	the	the	DET
gujaf-438	89	14	profitability	profitability	NOUN
gujaf-438	89	15	of	of	ADP
gujaf-438	89	16	commercial	commercial	ADJ
gujaf-438	89	17	banks	bank	NOUN
gujaf-438	89	18	in	in	ADP
gujaf-438	89	19	nigeria	nigeria	PROPN
gujaf-438	89	20	.	.	PUNCT
gujaf-438	90	1	the	the	DET
gujaf-438	90	2	research	research	NOUN
gujaf-438	90	3	will	will	AUX
gujaf-438	90	4	employ	employ	VERB
gujaf-438	90	5	a	a	DET
gujaf-438	90	6	quantitative	quantitative	ADJ
gujaf-438	90	7	approach	approach	NOUN
gujaf-438	90	8	,	,	PUNCT
gujaf-438	90	9	analyzing	analyze	VERB
gujaf-438	90	10	data	datum	NOUN
gujaf-438	90	11	from	from	ADP
gujaf-438	90	12	banks	bank	NOUN
gujaf-438	90	13	listed	list	VERB
gujaf-438	90	14	on	on	ADP
gujaf-438	90	15	the	the	DET
gujaf-438	90	16	nigerian	nigerian	ADJ
gujaf-438	90	17	exchange	exchange	NOUN
gujaf-438	90	18	group	group	NOUN
gujaf-438	90	19	over	over	ADP
gujaf-438	90	20	a	a	DET
gujaf-438	90	21	period	period	NOUN
gujaf-438	90	22	of	of	ADP
gujaf-438	90	23	14	14	NUM
gujaf-438	90	24	years	year	NOUN
gujaf-438	90	25	(	(	PUNCT
gujaf-438	90	26	2000	2000	NUM
gujaf-438	90	27	2023	2023	NUM
gujaf-438	90	28	)	)	PUNCT
gujaf-438	90	29	.	.	PUNCT
gujaf-438	91	1	this	this	DET
gujaf-438	91	2	period	period	NOUN
gujaf-438	91	3	allows	allow	VERB
gujaf-438	91	4	for	for	ADP
gujaf-438	91	5	an	an	DET
gujaf-438	91	6	in	in	ADP
gujaf-438	91	7	-	-	PUNCT
gujaf-438	91	8	depth	depth	NOUN
gujaf-438	91	9	exploration	exploration	NOUN
gujaf-438	91	10	of	of	ADP
gujaf-438	91	11	the	the	DET
gujaf-438	91	12	long	long	ADJ
gujaf-438	91	13	-	-	PUNCT
gujaf-438	91	14	term	term	NOUN
gujaf-438	91	15	effects	effect	NOUN
gujaf-438	91	16	of	of	ADP
gujaf-438	91	17	credit	credit	NOUN
gujaf-438	91	18	risk	risk	NOUN
gujaf-438	91	19	management	management	NOUN
gujaf-438	91	20	on	on	ADP
gujaf-438	91	21	the	the	DET
gujaf-438	91	22	financial	financial	ADJ
gujaf-438	91	23	performance	performance	NOUN
gujaf-438	91	24	of	of	ADP
gujaf-438	91	25	these	these	DET
gujaf-438	91	26	banks	bank	NOUN
gujaf-438	91	27	,	,	PUNCT
gujaf-438	91	28	considering	consider	VERB
gujaf-438	91	29	various	various	ADJ
gujaf-438	91	30	macroeconomic	macroeconomic	ADJ
gujaf-438	91	31	factors	factor	NOUN
gujaf-438	91	32	and	and	CCONJ
gujaf-438	91	33	regulatory	regulatory	ADJ
gujaf-438	91	34	changes	change	NOUN
gujaf-438	91	35	that	that	PRON
gujaf-438	91	36	have	have	AUX
gujaf-438	91	37	influenced	influence	VERB
gujaf-438	91	38	the	the	DET
gujaf-438	91	39	banking	banking	NOUN
gujaf-438	91	40	sector	sector	NOUN
gujaf-438	91	41	in	in	ADP
gujaf-438	91	42	nigeria(centralbankof	nigeria(centralbankof	PROPN
gujaf-438	91	43	nigeria,2020;madu&okafor,2022).thisstudysetouttoanswer	nigeria,2020;madu&okafor,2022).thisstudysetouttoanswer	NOUN
gujaf-438	91	44	the	the	DET
gujaf-438	91	45	following	follow	VERB
gujaf-438	91	46	research	research	NOUN
gujaf-438	91	47	questions	question	NOUN
gujaf-438	91	48	(	(	PUNCT
gujaf-438	91	49	1	1	X
gujaf-438	91	50	)	)	PUNCT
gujaf-438	91	51	what	what	PRON
gujaf-438	91	52	is	be	AUX
gujaf-438	91	53	the	the	DET
gujaf-438	91	54	impact	impact	NOUN
gujaf-438	91	55	of	of	ADP
gujaf-438	91	56	non	non	ADJ
gujaf-438	91	57	-	-	ADJ
gujaf-438	91	58	performing	performing	ADJ
gujaf-438	91	59	loans	loan	NOUN
gujaf-438	91	60	ratio	ratio	NOUN
gujaf-438	91	61	on	on	ADP
gujaf-438	91	62	the	the	DET
gujaf-438	91	63	performance	performance	NOUN
gujaf-438	91	64	of	of	ADP
gujaf-438	91	65	commercial	commercial	ADJ
gujaf-438	91	66	banks	bank	NOUN
gujaf-438	91	67	in	in	ADP
gujaf-438	91	68	nigeria	nigeria	PROPN
gujaf-438	91	69	?	?	PUNCT
gujaf-438	92	1	(	(	PUNCT
gujaf-438	92	2	2	2	X
gujaf-438	92	3	)	)	PUNCT
gujaf-438	92	4	what	what	PRON
gujaf-438	92	5	is	be	AUX
gujaf-438	92	6	the	the	DET
gujaf-438	92	7	significant	significant	ADJ
gujaf-438	92	8	impact	impact	NOUN
gujaf-438	92	9	of	of	ADP
gujaf-438	92	10	loans	loan	NOUN
gujaf-438	92	11	and	and	CCONJ
gujaf-438	92	12	advances	advance	NOUN
gujaf-438	92	13	on	on	ADP
gujaf-438	92	14	the	the	DET
gujaf-438	92	15	performance	performance	NOUN
gujaf-438	92	16	of	of	ADP
gujaf-438	92	17	nigerian	nigerian	ADJ
gujaf-438	92	18	commercial	commercial	ADJ
gujaf-438	92	19	banks	bank	NOUN
gujaf-438	92	20	?	?	PUNCT
gujaf-438	93	1	(	(	PUNCT
gujaf-438	93	2	3	3	X
gujaf-438	93	3	)	)	PUNCT
gujaf-438	93	4	what	what	PRON
gujaf-438	93	5	is	be	AUX
gujaf-438	93	6	the	the	DET
gujaf-438	93	7	impact	impact	NOUN
gujaf-438	93	8	of	of	ADP
gujaf-438	93	9	loan	loan	NOUN
gujaf-438	93	10	loss	loss	NOUN
gujaf-438	93	11	provision	provision	NOUN
gujaf-438	93	12	on	on	ADP
gujaf-438	93	13	the	the	DET
gujaf-438	93	14	performance	performance	NOUN
gujaf-438	93	15	of	of	ADP
gujaf-438	93	16	commercial	commercial	ADJ
gujaf-438	93	17	banks	bank	NOUN
gujaf-438	93	18	in	in	ADP
gujaf-438	93	19	nigeria	nigeria	PROPN
gujaf-438	93	20	?	?	PUNCT
gujaf-438	94	1	(	(	PUNCT
gujaf-438	94	2	4	4	X
gujaf-438	94	3	)	)	PUNCT
gujaf-438	94	4	what	what	PRON
gujaf-438	94	5	is	be	AUX
gujaf-438	94	6	the	the	DET
gujaf-438	94	7	impact	impact	NOUN
gujaf-438	94	8	of	of	ADP
gujaf-438	94	9	total	total	ADJ
gujaf-438	94	10	deposit	deposit	NOUN
gujaf-438	94	11	on	on	ADP
gujaf-438	94	12	the	the	DET
gujaf-438	94	13	performance	performance	NOUN
gujaf-438	94	14	of	of	ADP
gujaf-438	94	15	commercial	commercial	ADJ
gujaf-438	94	16	banks	bank	NOUN
gujaf-438	94	17	?	?	PUNCT
gujaf-438	95	1	accordingly	accordingly	ADV
gujaf-438	95	2	,	,	PUNCT
gujaf-438	95	3	the	the	DET
gujaf-438	95	4	paper	paper	NOUN
gujaf-438	95	5	evaluates	evaluate	VERB
gujaf-438	95	6	the	the	DET
gujaf-438	95	7	following	follow	VERB
gujaf-438	95	8	hypothsese	hypothsese	NOUN
gujaf-438	95	9	:	:	PUNCT
gujaf-438	95	10	h01	h01	NOUN
gujaf-438	95	11	:	:	PUNCT
gujaf-438	95	12	there	there	PRON
gujaf-438	95	13	is	be	VERB
gujaf-438	95	14	no	no	DET
gujaf-438	95	15	significant	significant	ADJ
gujaf-438	95	16	impact	impact	NOUN
gujaf-438	95	17	of	of	ADP
gujaf-438	95	18	non	non	ADJ
gujaf-438	95	19	-	-	ADJ
gujaf-438	95	20	performing	performing	ADJ
gujaf-438	95	21	loans	loan	NOUN
gujaf-438	95	22	ratio	ratio	NOUN
gujaf-438	95	23	on	on	ADP
gujaf-438	95	24	the	the	DET
gujaf-438	95	25	performance	performance	NOUN
gujaf-438	95	26	of	of	ADP
gujaf-438	95	27	commercial	commercial	ADJ
gujaf-438	95	28	banks	bank	NOUN
gujaf-438	95	29	in	in	ADP
gujaf-438	95	30	nigeria	nigeria	PROPN
gujaf-438	95	31	.	.	PUNCT
gujaf-438	96	1	h02	h02	PROPN
gujaf-438	96	2	:	:	PUNCT
gujaf-438	96	3	there	there	PRON
gujaf-438	96	4	is	be	VERB
gujaf-438	96	5	no	no	DET
gujaf-438	96	6	significant	significant	ADJ
gujaf-438	96	7	impact	impact	NOUN
gujaf-438	96	8	of	of	ADP
gujaf-438	96	9	loans	loan	NOUN
gujaf-438	96	10	and	and	CCONJ
gujaf-438	96	11	advances	advance	NOUN
gujaf-438	96	12	on	on	ADP
gujaf-438	96	13	the	the	DET
gujaf-438	96	14	performance	performance	NOUN
gujaf-438	96	15	of	of	ADP
gujaf-438	96	16	nigerian	nigerian	ADJ
gujaf-438	96	17	commercial	commercial	ADJ
gujaf-438	96	18	banks	bank	NOUN
gujaf-438	96	19	.	.	PUNCT
gujaf-438	97	1	h3	h3	NOUN
gujaf-438	97	2	:	:	PUNCT
gujaf-438	97	3	loan	loan	NOUN
gujaf-438	97	4	loss	loss	NOUN
gujaf-438	97	5	provision	provision	NOUN
gujaf-438	97	6	does	do	AUX
gujaf-438	97	7	not	not	PART
gujaf-438	97	8	have	have	VERB
gujaf-438	97	9	significant	significant	ADJ
gujaf-438	97	10	impact	impact	NOUN
gujaf-438	97	11	on	on	ADP
gujaf-438	97	12	the	the	DET
gujaf-438	97	13	performance	performance	NOUN
gujaf-438	97	14	of	of	ADP
gujaf-438	97	15	commercial	commercial	ADJ
gujaf-438	97	16	banks	bank	NOUN
gujaf-438	97	17	in	in	ADP
gujaf-438	97	18	nigeria	nigeria	PROPN
gujaf-438	97	19	.	.	PUNCT
gujaf-438	98	1	h04	h04	PROPN
gujaf-438	98	2	:	:	PUNCT
gujaf-438	98	3	total	total	ADJ
gujaf-438	98	4	deposit	deposit	NOUN
gujaf-438	98	5	does	do	AUX
gujaf-438	98	6	not	not	PART
gujaf-438	98	7	have	have	VERB
gujaf-438	98	8	impact	impact	NOUN
gujaf-438	98	9	.	.	PUNCT
gujaf-438	99	1	2.0	2.0	NUM
gujaf-438	99	2	literaturereview	literaturereview	VERB
gujaf-438	99	3	the	the	DET
gujaf-438	99	4	relationship	relationship	NOUN
gujaf-438	99	5	between	between	ADP
gujaf-438	99	6	credit	credit	NOUN
gujaf-438	99	7	risk	risk	NOUN
gujaf-438	99	8	management	management	NOUN
gujaf-438	99	9	and	and	CCONJ
gujaf-438	99	10	the	the	DET
gujaf-438	99	11	profitability	profitability	NOUN
gujaf-438	99	12	of	of	ADP
gujaf-438	99	13	banks	bank	NOUN
gujaf-438	99	14	has	have	AUX
gujaf-438	99	15	been	be	AUX
gujaf-438	99	16	widelystudied	widelystudie	VERB
gujaf-438	99	17	,	,	PUNCT
gujaf-438	99	18	particularlyin	particularlyin	PROPN
gujaf-438	99	19	developingeconomies	developingeconomie	NOUN
gujaf-438	99	20	such	such	ADJ
gujaf-438	99	21	as	as	ADP
gujaf-438	99	22	nigeria	nigeria	PROPN
gujaf-438	99	23	.	.	PUNCT
gujaf-438	100	1	this	this	DET
gujaf-438	100	2	section	section	NOUN
gujaf-438	100	3	provides	provide	VERB
gujaf-438	100	4	a	a	DET
gujaf-438	100	5	detailed	detailed	ADJ
gujaf-438	100	6	review	review	NOUN
gujaf-438	100	7	of	of	ADP
gujaf-438	100	8	empirical	empirical	ADJ
gujaf-438	100	9	studies	study	NOUN
gujaf-438	100	10	that	that	PRON
gujaf-438	100	11	have	have	AUX
gujaf-438	100	12	explored	explore	VERB
gujaf-438	100	13	this	this	DET
gujaf-438	100	14	dynamic	dynamic	ADJ
gujaf-438	100	15	,	,	PUNCT
gujaf-438	100	16	focusing	focus	VERB
gujaf-438	100	17	on	on	ADP
gujaf-438	100	18	the	the	DET
gujaf-438	100	19	various	various	ADJ
gujaf-438	100	20	strategies	strategy	NOUN
gujaf-438	100	21	employed	employ	VERB
gujaf-438	100	22	by	by	ADP
gujaf-438	100	23	banks	bank	NOUN
gujaf-438	100	24	,	,	PUNCT
gujaf-438	100	25	the	the	DET
gujaf-438	100	26	impact	impact	NOUN
gujaf-438	100	27	of	of	ADP
gujaf-438	100	28	credit	credit	NOUN
gujaf-438	100	29	risk	risk	NOUN
gujaf-438	100	30	on	on	ADP
gujaf-438	100	31	financial	financial	ADJ
gujaf-438	100	32	performance	performance	NOUN
gujaf-438	100	33	,	,	PUNCT
gujaf-438	100	34	and	and	CCONJ
gujaf-438	100	35	the	the	DET
gujaf-438	100	36	effectiveness	effectiveness	NOUN
gujaf-438	100	37	of	of	ADP
gujaf-438	100	38	these	these	DET
gujaf-438	100	39	practices	practice	NOUN
gujaf-438	100	40	in	in	ADP
gujaf-438	100	41	different	different	ADJ
gujaf-438	100	42	economic	economic	ADJ
gujaf-438	100	43	contexts	contexts	NOUN
gujaf-438	100	44	.	.	PUNCT
gujaf-438	101	1	natufe	natufe	NOUN
gujaf-438	101	2	and	and	CCONJ
gujaf-438	101	3	evbayiro	evbayiro	NOUN
gujaf-438	101	4	-	-	PUNCT
gujaf-438	101	5	osagie	osagie	NOUN
gujaf-438	101	6	(	(	PUNCT
gujaf-438	101	7	2023	2023	NUM
gujaf-438	101	8	)	)	PUNCT
gujaf-438	101	9	identified	identify	VERB
gujaf-438	101	10	capital	capital	NOUN
gujaf-438	101	11	adequacy	adequacy	NOUN
gujaf-438	101	12	,	,	PUNCT
gujaf-438	101	13	risk	risk	NOUN
gujaf-438	101	14	asset	asset	NOUN
gujaf-438	101	15	ratios	ratio	NOUN
gujaf-438	101	16	,	,	PUNCT
gujaf-438	101	17	non	non	ADJ
gujaf-438	101	18	performing	perform	VERB
gujaf-438	101	19	loans	loan	NOUN
gujaf-438	101	20	,	,	PUNCT
gujaf-438	101	21	and	and	CCONJ
gujaf-438	101	22	bank	bank	NOUN
gujaf-438	101	23	size	size	NOUN
gujaf-438	101	24	as	as	ADP
gujaf-438	101	25	key	key	ADJ
gujaf-438	101	26	factors	factor	NOUN
gujaf-438	101	27	driving	drive	VERB
gujaf-438	101	28	return	return	NOUN
gujaf-438	101	29	on	on	ADP
gujaf-438	101	30	equity	equity	NOUN
gujaf-438	101	31	in	in	ADP
gujaf-438	101	32	nigerian	nigerian	ADJ
gujaf-438	101	33	banks	bank	NOUN
gujaf-438	101	34	,	,	PUNCT
gujaf-438	101	35	while	while	SCONJ
gujaf-438	101	36	also	also	ADV
gujaf-438	101	37	raising	raise	VERB
gujaf-438	101	38	concerns	concern	NOUN
gujaf-438	101	39	about	about	ADP
gujaf-438	101	40	reliance	reliance	NOUN
gujaf-438	101	41	on	on	ADP
gujaf-438	101	42	offshore	offshore	ADJ
gujaf-438	101	43	borrowing	borrowing	NOUN
gujaf-438	101	44	.	.	PUNCT
gujaf-438	102	1	in	in	ADP
gujaf-438	102	2	contrast	contrast	NOUN
gujaf-438	102	3	,	,	PUNCT
gujaf-438	102	4	odume	odume	PROPN
gujaf-438	102	5	et	et	PROPN
gujaf-438	102	6	al	al	PROPN
gujaf-438	102	7	.	.	PROPN
gujaf-438	103	1	(	(	PUNCT
gujaf-438	103	2	2023	2023	NUM
gujaf-438	103	3	)	)	PUNCT
gujaf-438	103	4	found	find	VERB
gujaf-438	103	5	that	that	SCONJ
gujaf-438	103	6	although	although	SCONJ
gujaf-438	103	7	the	the	DET
gujaf-438	103	8	loan	loan	NOUN
gujaf-438	103	9	impairment	impairment	NOUN
gujaf-438	103	10	ratio	ratio	NOUN
gujaf-438	103	11	had	have	VERB
gujaf-438	103	12	a	a	DET
gujaf-438	103	13	modest	modest	ADJ
gujaf-438	103	14	positive	positive	ADJ
gujaf-438	103	15	effect	effect	NOUN
gujaf-438	103	16	,	,	PUNCT
gujaf-438	103	17	capital	capital	NOUN
gujaf-438	103	18	adequacy	adequacy	NOUN
gujaf-438	103	19	surprisingly	surprisingly	ADV
gujaf-438	103	20	had	have	VERB
gujaf-438	103	21	a	a	DET
gujaf-438	103	22	negative	negative	ADJ
gujaf-438	103	23	relationship	relationship	NOUN
gujaf-438	103	24	with	with	ADP
gujaf-438	103	25	return	return	NOUN
gujaf-438	103	26	on	on	ADP
gujaf-438	103	27	capital	capital	NOUN
gujaf-438	103	28	employed	employ	VERB
gujaf-438	103	29	,	,	PUNCT
gujaf-438	103	30	highlighting	highlight	VERB
gujaf-438	103	31	the	the	DET
gujaf-438	103	32	need	need	NOUN
gujaf-438	103	33	for	for	ADP
gujaf-438	103	34	stronger	strong	ADJ
gujaf-438	103	35	internal	internal	ADJ
gujaf-438	103	36	monitoring	monitoring	NOUN
gujaf-438	103	37	systems	system	NOUN
gujaf-438	103	38	and	and	CCONJ
gujaf-438	103	39	experienced	experienced	ADJ
gujaf-438	103	40	riskmanagers	riskmanager	NOUN
gujaf-438	103	41	.	.	PUNCT
gujaf-438	104	1	in	in	ADP
gujaf-438	104	2	ethiopia	ethiopia	PROPN
gujaf-438	104	3	,	,	PUNCT
gujaf-438	104	4	legass	legass	NOUN
gujaf-438	104	5	and	and	CCONJ
gujaf-438	104	6	roba	roba	NOUN
gujaf-438	104	7	(	(	PUNCT
gujaf-438	104	8	2024	2024	NUM
gujaf-438	104	9	)	)	PUNCT
gujaf-438	104	10	examined	examine	VERB
gujaf-438	104	11	13	13	NUM
gujaf-438	104	12	years	year	NOUN
gujaf-438	104	13	of	of	ADP
gujaf-438	104	14	data	datum	NOUN
gujaf-438	104	15	from	from	ADP
gujaf-438	104	16	commercial	commercial	ADJ
gujaf-438	104	17	banks	bank	NOUN
gujaf-438	104	18	and	and	CCONJ
gujaf-438	104	19	concluded	conclude	VERB
gujaf-438	104	20	that	that	SCONJ
gujaf-438	104	21	while	while	SCONJ
gujaf-438	104	22	credit	credit	NOUN
gujaf-438	104	23	interest	interest	NOUN
gujaf-438	104	24	income	income	NOUN
gujaf-438	104	25	and	and	CCONJ
gujaf-438	104	26	loan	loan	NOUN
gujaf-438	104	27	ratios	ratio	NOUN
gujaf-438	104	28	have	have	VERB
gujaf-438	104	29	a	a	DET
gujaf-438	104	30	positive	positive	ADJ
gujaf-438	104	31	impact	impact	NOUN
gujaf-438	104	32	on	on	ADP
gujaf-438	104	33	profitability	profitability	NOUN
gujaf-438	104	34	,	,	PUNCT
gujaf-438	104	35	non	non	ADJ
gujaf-438	104	36	-	-	ADJ
gujaf-438	104	37	performing	performing	ADJ
gujaf-438	104	38	loans	loan	NOUN
gujaf-438	104	39	consistently	consistently	ADV
gujaf-438	104	40	hurt	hurt	VERB
gujaf-438	104	41	financial	financial	ADJ
gujaf-438	104	42	performance	performance	NOUN
gujaf-438	104	43	.	.	PUNCT
gujaf-438	105	1	their	their	PRON
gujaf-438	105	2	findings	finding	NOUN
gujaf-438	105	3	corroborate	corroborate	VERB
gujaf-438	105	4	the	the	DET
gujaf-438	105	5	conclusions	conclusion	NOUN
gujaf-438	105	6	of	of	ADP
gujaf-438	105	7	mulugeta	mulugeta	PROPN
gujaf-438	105	8	(	(	PUNCT
gujaf-438	105	9	2023	2023	NUM
gujaf-438	105	10	)	)	PUNCT
gujaf-438	105	11	,	,	PUNCT
gujaf-438	105	12	who	who	PRON
gujaf-438	105	13	also	also	ADV
gujaf-438	105	14	identified	identify	VERB
gujaf-438	105	15	non	non	NOUN
gujaf-438	105	16	-	-	NOUN
gujaf-438	105	17	performingloans	performingloan	NOUN
gujaf-438	105	18	as	as	ADP
gujaf-438	105	19	a	a	DET
gujaf-438	105	20	significant	significant	ADJ
gujaf-438	105	21	obstacle	obstacle	NOUN
gujaf-438	105	22	to	to	PART
gujaf-438	105	23	bank	bank	NOUN
gujaf-438	105	24	profitability	profitability	NOUN
gujaf-438	105	25	in	in	ADP
gujaf-438	105	26	the	the	DET
gujaf-438	105	27	ethiopian	ethiopian	ADJ
gujaf-438	105	28	banking	banking	NOUN
gujaf-438	105	29	sector	sector	NOUN
gujaf-438	105	30	.	.	PUNCT
gujaf-438	106	1	tshanda	tshanda	PROPN
gujaf-438	106	2	andmoyo	andmoyo	NOUN
gujaf-438	106	3	(	(	PUNCT
gujaf-438	106	4	2023	2023	NUM
gujaf-438	106	5	)	)	PUNCT
gujaf-438	106	6	further	far	ADV
gujaf-438	106	7	supports	support	VERB
gujaf-438	106	8	these	these	DET
gujaf-438	106	9	observations	observation	NOUN
gujaf-438	106	10	,	,	PUNCT
gujaf-438	106	11	demonstrating	demonstrate	VERB
gujaf-438	106	12	that	that	SCONJ
gujaf-438	106	13	non	non	ADJ
gujaf-438	106	14	-	-	ADJ
gujaf-438	106	15	performing	performing	ADJ
gujaf-438	106	16	loans	loan	NOUN
gujaf-438	106	17	remain	remain	VERB
gujaf-438	106	18	a	a	DET
gujaf-438	106	19	critical	critical	ADJ
gujaf-438	106	20	challenge	challenge	NOUN
gujaf-438	106	21	to	to	ADP
gujaf-438	106	22	financial	financial	ADJ
gujaf-438	106	23	stability	stability	NOUN
gujaf-438	106	24	in	in	ADP
gujaf-438	106	25	african	african	ADJ
gujaf-438	106	26	banking	banking	NOUN
gujaf-438	106	27	systems	system	NOUN
gujaf-438	106	28	,	,	PUNCT
gujaf-438	106	29	with	with	ADP
gujaf-438	106	30	direct	direct	ADJ
gujaf-438	106	31	implications	implication	NOUN
gujaf-438	106	32	for	for	ADP
gujaf-438	106	33	profitability	profitability	NOUN
gujaf-438	106	34	and	and	CCONJ
gujaf-438	106	35	growth	growth	NOUN
gujaf-438	106	36	.	.	PUNCT
gujaf-438	107	1	in	in	ADP
gujaf-438	107	2	pakistan	pakistan	PROPN
gujaf-438	107	3	,	,	PUNCT
gujaf-438	107	4	mahmood	mahmood	PROPN
gujaf-438	107	5	et	et	PROPN
gujaf-438	107	6	al	al	PROPN
gujaf-438	107	7	.	.	PROPN
gujaf-438	108	1	(	(	PUNCT
gujaf-438	108	2	2023	2023	NUM
gujaf-438	108	3	)	)	PUNCT
gujaf-438	108	4	found	find	VERB
gujaf-438	108	5	that	that	SCONJ
gujaf-438	108	6	liquidity	liquidity	NOUN
gujaf-438	108	7	has	have	VERB
gujaf-438	108	8	a	a	DET
gujaf-438	108	9	positive	positive	ADJ
gujaf-438	108	10	effect	effect	NOUN
gujaf-438	108	11	on	on	ADP
gujaf-438	108	12	bank	bank	NOUN
gujaf-438	108	13	performance	performance	NOUN
gujaf-438	108	14	,	,	PUNCT
gujaf-438	108	15	butfactors	butfactor	NOUN
gujaf-438	108	16	suchascapitaladequacy	suchascapitaladequacy	NOUN
gujaf-438	108	17	,	,	PUNCT
gujaf-438	108	18	non	non	ADJ
gujaf-438	108	19	-	-	ADJ
gujaf-438	108	20	performingloans	performingloan	NOUN
gujaf-438	108	21	,	,	PUNCT
gujaf-438	108	22	andaggressiveloan	andaggressiveloan	NOUN
gujaf-438	108	23	growthtendtoundermineit.theirfindingssuggesttheneedforstrictercreditriskpoliciesto	growthtendtoundermineit.theirfindingssuggesttheneedforstrictercreditriskpoliciesto	NOUN
gujaf-438	108	24	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	108	25	,	,	PUNCT
gujaf-438	108	26	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	108	27	394	394	NUM
gujaf-438	108	28	maintain	maintain	VERB
gujaf-438	108	29	sustainable	sustainable	ADJ
gujaf-438	108	30	bank	bank	NOUN
gujaf-438	108	31	performance	performance	NOUN
gujaf-438	108	32	.	.	PUNCT
gujaf-438	109	1	this	this	PRON
gujaf-438	109	2	is	be	AUX
gujaf-438	109	3	in	in	ADP
gujaf-438	109	4	line	line	NOUN
gujaf-438	109	5	with	with	ADP
gujaf-438	109	6	earlier	early	ADJ
gujaf-438	109	7	work	work	NOUN
gujaf-438	109	8	by	by	ADP
gujaf-438	109	9	jamil	jamil	PROPN
gujaf-438	109	10	et	et	PROPN
gujaf-438	109	11	al	al	PROPN
gujaf-438	109	12	.	.	PROPN
gujaf-438	110	1	(	(	PUNCT
gujaf-438	110	2	2022	2022	NUM
gujaf-438	110	3	)	)	PUNCT
gujaf-438	110	4	,	,	PUNCT
gujaf-438	110	5	who	who	PRON
gujaf-438	110	6	highlighted	highlight	VERB
gujaf-438	110	7	that	that	SCONJ
gujaf-438	110	8	efficient	efficient	ADJ
gujaf-438	110	9	liquidity	liquidity	NOUN
gujaf-438	110	10	management	management	NOUN
gujaf-438	110	11	is	be	AUX
gujaf-438	110	12	crucial	crucial	ADJ
gujaf-438	110	13	for	for	ADP
gujaf-438	110	14	mitigating	mitigate	VERB
gujaf-438	110	15	the	the	DET
gujaf-438	110	16	adverse	adverse	ADJ
gujaf-438	110	17	effects	effect	NOUN
gujaf-438	110	18	of	of	ADP
gujaf-438	110	19	credit	credit	NOUN
gujaf-438	110	20	risk	risk	NOUN
gujaf-438	110	21	on	on	ADP
gujaf-438	110	22	performance	performance	NOUN
gujaf-438	110	23	in	in	ADP
gujaf-438	110	24	developing	develop	VERB
gujaf-438	110	25	economies	economy	NOUN
gujaf-438	110	26	.	.	PUNCT
gujaf-438	111	1	khan	khan	PROPN
gujaf-438	111	2	et	et	PROPN
gujaf-438	111	3	al	al	PROPN
gujaf-438	111	4	.	.	PROPN
gujaf-438	112	1	(	(	PUNCT
gujaf-438	112	2	2023	2023	NUM
gujaf-438	112	3	)	)	PUNCT
gujaf-438	112	4	suggested	suggest	VERB
gujaf-438	112	5	that	that	SCONJ
gujaf-438	112	6	a	a	DET
gujaf-438	112	7	well	well	ADV
gujaf-438	112	8	-	-	PUNCT
gujaf-438	112	9	balanced	balanced	ADJ
gujaf-438	112	10	approach	approach	NOUN
gujaf-438	112	11	to	to	ADP
gujaf-438	112	12	credit	credit	NOUN
gujaf-438	112	13	risk	risk	NOUN
gujaf-438	112	14	management	management	NOUN
gujaf-438	112	15	is	be	AUX
gujaf-438	112	16	vital	vital	ADJ
gujaf-438	112	17	for	for	ADP
gujaf-438	112	18	ensuring	ensure	VERB
gujaf-438	112	19	long	long	ADJ
gujaf-438	112	20	term	term	NOUN
gujaf-438	112	21	sustainabilityin	sustainabilityin	PROPN
gujaf-438	112	22	pakistan	pakistan	PROPN
gujaf-438	112	23	's	's	PART
gujaf-438	112	24	bankingsector	bankingsector	NOUN
gujaf-438	112	25	,	,	PUNCT
gujaf-438	113	1	especiallywhen	especiallywhen	NOUN
gujaf-438	113	2	faced	face	VERB
gujaf-438	113	3	with	with	ADP
gujaf-438	113	4	rapid	rapid	ADJ
gujaf-438	113	5	loangrowth	loangrowth	NOUN
gujaf-438	113	6	and	and	CCONJ
gujaf-438	113	7	increasing	increase	VERB
gujaf-438	113	8	default	default	NOUN
gujaf-438	113	9	rates	rate	NOUN
gujaf-438	113	10	.	.	PUNCT
gujaf-438	114	1	williams	williams	PROPN
gujaf-438	114	2	and	and	CCONJ
gujaf-438	114	3	johnson	johnson	PROPN
gujaf-438	114	4	(	(	PUNCT
gujaf-438	114	5	2024	2024	NUM
gujaf-438	114	6	)	)	PUNCT
gujaf-438	114	7	,	,	PUNCT
gujaf-438	114	8	who	who	PRON
gujaf-438	114	9	found	find	VERB
gujaf-438	114	10	that	that	SCONJ
gujaf-438	114	11	financial	financial	ADJ
gujaf-438	114	12	institutions	institution	NOUN
gujaf-438	114	13	worldwide	worldwide	ADV
gujaf-438	114	14	are	be	AUX
gujaf-438	114	15	increasingly	increasingly	ADV
gujaf-438	114	16	adopting	adopt	VERB
gujaf-438	114	17	dynamic	dynamic	ADJ
gujaf-438	114	18	risk	risk	NOUN
gujaf-438	114	19	management	management	NOUN
gujaf-438	114	20	models	model	NOUN
gujaf-438	114	21	torespond	torespond	VERB
gujaf-438	114	22	to	to	ADP
gujaf-438	114	23	economic	economic	ADJ
gujaf-438	114	24	uncertainty	uncertainty	NOUN
gujaf-438	114	25	,	,	PUNCT
gujaf-438	114	26	singh	singh	PROPN
gujaf-438	114	27	and	and	CCONJ
gujaf-438	114	28	gupta	gupta	PROPN
gujaf-438	114	29	(	(	PUNCT
gujaf-438	114	30	2024	2024	NUM
gujaf-438	114	31	)	)	PUNCT
gujaf-438	115	1	underscores	underscore	VERB
gujaf-438	115	2	the	the	DET
gujaf-438	115	3	growing	grow	VERB
gujaf-438	115	4	importance	importance	NOUN
gujaf-438	115	5	of	of	ADP
gujaf-438	115	6	real	real	ADJ
gujaf-438	115	7	-	-	PUNCT
gujaf-438	115	8	time	time	NOUN
gujaf-438	115	9	data	datum	NOUN
gujaf-438	115	10	and	and	CCONJ
gujaf-438	115	11	predictive	predictive	ADJ
gujaf-438	115	12	analytics	analytic	NOUN
gujaf-438	115	13	in	in	ADP
gujaf-438	115	14	refining	refining	NOUN
gujaf-438	115	15	credit	credit	NOUN
gujaf-438	115	16	risk	risk	NOUN
gujaf-438	115	17	management	management	NOUN
gujaf-438	115	18	strategies	strategy	NOUN
gujaf-438	115	19	,	,	PUNCT
gujaf-438	115	20	which	which	PRON
gujaf-438	115	21	allow	allow	VERB
gujaf-438	115	22	banks	bank	NOUN
gujaf-438	115	23	to	to	PART
gujaf-438	115	24	more	more	ADV
gujaf-438	115	25	effectively	effectively	ADV
gujaf-438	115	26	balance	balance	VERB
gujaf-438	115	27	risk	risk	NOUN
gujaf-438	115	28	and	and	CCONJ
gujaf-438	115	29	reward	reward	VERB
gujaf-438	115	30	in	in	ADP
gujaf-438	115	31	a	a	DET
gujaf-438	115	32	fluctuating	fluctuate	VERB
gujaf-438	115	33	market	market	NOUN
gujaf-438	115	34	environment	environment	NOUN
gujaf-438	115	35	.	.	PUNCT
gujaf-438	116	1	one	one	NUM
gujaf-438	116	2	of	of	ADP
gujaf-438	116	3	the	the	DET
gujaf-438	116	4	key	key	ADJ
gujaf-438	116	5	areas	area	NOUN
gujaf-438	116	6	of	of	ADP
gujaf-438	116	7	focus	focus	NOUN
gujaf-438	116	8	in	in	ADP
gujaf-438	116	9	the	the	DET
gujaf-438	116	10	empirical	empirical	ADJ
gujaf-438	116	11	literature	literature	NOUN
gujaf-438	116	12	is	be	AUX
gujaf-438	116	13	the	the	DET
gujaf-438	116	14	effect	effect	NOUN
gujaf-438	116	15	of	of	ADP
gujaf-438	116	16	credit	credit	NOUN
gujaf-438	116	17	riskmanagement	riskmanagement	NOUN
gujaf-438	116	18	practices	practice	NOUN
gujaf-438	116	19	on	on	ADP
gujaf-438	116	20	the	the	DET
gujaf-438	116	21	financial	financial	ADJ
gujaf-438	116	22	performance	performance	NOUN
gujaf-438	116	23	of	of	ADP
gujaf-438	116	24	banks	bank	NOUN
gujaf-438	116	25	.	.	PUNCT
gujaf-438	117	1	several	several	ADJ
gujaf-438	117	2	studies	study	NOUN
gujaf-438	117	3	have	have	AUX
gujaf-438	117	4	examined	examine	VERB
gujaf-438	117	5	how	how	SCONJ
gujaf-438	117	6	banks	bank	NOUN
gujaf-438	117	7	'	'	PART
gujaf-438	117	8	credit	credit	NOUN
gujaf-438	117	9	risk	risk	NOUN
gujaf-438	117	10	management	management	NOUN
gujaf-438	117	11	strategies	strategy	NOUN
gujaf-438	117	12	,	,	PUNCT
gujaf-438	117	13	including	include	VERB
gujaf-438	117	14	their	their	PRON
gujaf-438	117	15	loan	loan	NOUN
gujaf-438	117	16	provisioning	provisioning	NOUN
gujaf-438	117	17	,	,	PUNCT
gujaf-438	117	18	monitoring	monitoring	NOUN
gujaf-438	117	19	,	,	PUNCT
gujaf-438	117	20	and	and	CCONJ
gujaf-438	117	21	debt	debt	NOUN
gujaf-438	117	22	collection	collection	NOUN
gujaf-438	117	23	practices	practice	NOUN
gujaf-438	117	24	,	,	PUNCT
gujaf-438	117	25	influence	influence	NOUN
gujaf-438	117	26	profitability	profitability	NOUN
gujaf-438	117	27	.	.	PUNCT
gujaf-438	118	1	for	for	ADP
gujaf-438	118	2	example	example	NOUN
gujaf-438	118	3	,	,	PUNCT
gujaf-438	118	4	research	research	NOUN
gujaf-438	118	5	conducted	conduct	VERB
gujaf-438	118	6	by	by	ADP
gujaf-438	118	7	alhassan	alhassan	PROPN
gujaf-438	118	8	(	(	PUNCT
gujaf-438	118	9	2014	2014	NUM
gujaf-438	118	10	)	)	PUNCT
gujaf-438	118	11	in	in	ADP
gujaf-438	118	12	ghana	ghana	PROPN
gujaf-438	118	13	found	find	VERB
gujaf-438	118	14	that	that	SCONJ
gujaf-438	118	15	sound	sound	ADJ
gujaf-438	118	16	credit	credit	NOUN
gujaf-438	118	17	risk	risk	NOUN
gujaf-438	118	18	management	management	NOUN
gujaf-438	118	19	practices	practice	NOUN
gujaf-438	118	20	,	,	PUNCT
gujaf-438	118	21	such	such	ADJ
gujaf-438	118	22	as	as	ADP
gujaf-438	118	23	rigorous	rigorous	ADJ
gujaf-438	118	24	loan	loan	NOUN
gujaf-438	118	25	assessment	assessment	NOUN
gujaf-438	118	26	and	and	CCONJ
gujaf-438	118	27	effective	effective	ADJ
gujaf-438	118	28	monitoring	monitoring	NOUN
gujaf-438	118	29	of	of	ADP
gujaf-438	118	30	borrowers	borrower	NOUN
gujaf-438	118	31	,	,	PUNCT
gujaf-438	118	32	significantlyimproved	significantlyimprove	VERB
gujaf-438	118	33	bank	bank	NOUN
gujaf-438	118	34	profitability	profitability	NOUN
gujaf-438	118	35	.	.	PUNCT
gujaf-438	119	1	this	this	PRON
gujaf-438	119	2	aligns	align	VERB
gujaf-438	119	3	with	with	ADP
gujaf-438	119	4	findings	finding	NOUN
gujaf-438	119	5	from	from	ADP
gujaf-438	119	6	akinlo	akinlo	NOUN
gujaf-438	119	7	and	and	CCONJ
gujaf-438	119	8	adejare	adejare	NOUN
gujaf-438	119	9	(	(	PUNCT
gujaf-438	119	10	2016	2016	NUM
gujaf-438	119	11	)	)	PUNCT
gujaf-438	119	12	,	,	PUNCT
gujaf-438	119	13	who	who	PRON
gujaf-438	119	14	highlighted	highlight	VERB
gujaf-438	119	15	that	that	SCONJ
gujaf-438	119	16	the	the	DET
gujaf-438	119	17	ability	ability	NOUN
gujaf-438	119	18	of	of	ADP
gujaf-438	119	19	nigerian	nigerian	ADJ
gujaf-438	119	20	banks	bank	NOUN
gujaf-438	119	21	to	to	PART
gujaf-438	119	22	manage	manage	VERB
gujaf-438	119	23	their	their	PRON
gujaf-438	119	24	credit	credit	NOUN
gujaf-438	119	25	portfolios	portfolio	NOUN
gujaf-438	119	26	,	,	PUNCT
gujaf-438	119	27	especially	especially	ADV
gujaf-438	119	28	during	during	ADP
gujaf-438	119	29	periods	period	NOUN
gujaf-438	119	30	of	of	ADP
gujaf-438	119	31	economic	economic	ADJ
gujaf-438	119	32	uncertainty	uncertainty	NOUN
gujaf-438	119	33	,	,	PUNCT
gujaf-438	119	34	played	play	VERB
gujaf-438	119	35	a	a	DET
gujaf-438	119	36	crucial	crucial	ADJ
gujaf-438	119	37	role	role	NOUN
gujaf-438	119	38	in	in	ADP
gujaf-438	119	39	their	their	PRON
gujaf-438	119	40	financial	financial	ADJ
gujaf-438	119	41	stability	stability	NOUN
gujaf-438	119	42	and	and	CCONJ
gujaf-438	119	43	profitability	profitability	NOUN
gujaf-438	119	44	.	.	PUNCT
gujaf-438	120	1	the	the	DET
gujaf-438	120	2	issue	issue	NOUN
gujaf-438	120	3	of	of	ADP
gujaf-438	120	4	non	non	ADJ
gujaf-438	120	5	-	-	ADJ
gujaf-438	120	6	performing	performing	ADJ
gujaf-438	120	7	loans	loan	NOUN
gujaf-438	120	8	(	(	PUNCT
gujaf-438	120	9	npls	npls	NOUN
gujaf-438	120	10	)	)	PUNCT
gujaf-438	120	11	has	have	AUX
gujaf-438	120	12	been	be	AUX
gujaf-438	120	13	central	central	ADJ
gujaf-438	120	14	to	to	ADP
gujaf-438	120	15	manystudies	manystudie	NOUN
gujaf-438	120	16	examining	examine	VERB
gujaf-438	120	17	credit	credit	NOUN
gujaf-438	120	18	risk	risk	NOUN
gujaf-438	120	19	management	management	NOUN
gujaf-438	120	20	.	.	PUNCT
gujaf-438	121	1	a	a	DET
gujaf-438	121	2	significant	significant	ADJ
gujaf-438	121	3	body	body	NOUN
gujaf-438	121	4	of	of	ADP
gujaf-438	121	5	research	research	NOUN
gujaf-438	121	6	indicates	indicate	VERB
gujaf-438	121	7	that	that	SCONJ
gujaf-438	121	8	high	high	ADJ
gujaf-438	121	9	levels	level	NOUN
gujaf-438	121	10	of	of	ADP
gujaf-438	121	11	npls	npls	NOUN
gujaf-438	121	12	have	have	VERB
gujaf-438	121	13	a	a	DET
gujaf-438	121	14	negative	negative	ADJ
gujaf-438	121	15	impact	impact	NOUN
gujaf-438	121	16	on	on	ADP
gujaf-438	121	17	bank	bank	NOUN
gujaf-438	121	18	profitability	profitability	NOUN
gujaf-438	121	19	.	.	PUNCT
gujaf-438	122	1	for	for	ADP
gujaf-438	122	2	instance	instance	NOUN
gujaf-438	122	3	,	,	PUNCT
gujaf-438	122	4	research	research	NOUN
gujaf-438	122	5	by	by	ADP
gujaf-438	122	6	ewah	ewah	NOUN
gujaf-438	122	7	and	and	CCONJ
gujaf-438	122	8	okpala	okpala	PROPN
gujaf-438	122	9	(	(	PUNCT
gujaf-438	122	10	2012	2012	NUM
gujaf-438	122	11	)	)	PUNCT
gujaf-438	122	12	on	on	ADP
gujaf-438	122	13	nigerian	nigerian	ADJ
gujaf-438	122	14	commercial	commercial	ADJ
gujaf-438	122	15	banks	bank	NOUN
gujaf-438	122	16	found	find	VERB
gujaf-438	122	17	that	that	SCONJ
gujaf-438	122	18	an	an	DET
gujaf-438	122	19	increase	increase	NOUN
gujaf-438	122	20	in	in	ADP
gujaf-438	122	21	npls	npls	NOUN
gujaf-438	122	22	leads	lead	VERB
gujaf-438	122	23	to	to	ADP
gujaf-438	122	24	reduced	reduce	VERB
gujaf-438	122	25	profitabilitydue	profitabilitydue	VERB
gujaf-438	122	26	to	to	ADP
gujaf-438	122	27	the	the	DET
gujaf-438	122	28	higher	high	ADJ
gujaf-438	122	29	provisioning	provision	VERB
gujaf-438	122	30	requirements	requirement	NOUN
gujaf-438	122	31	,	,	PUNCT
gujaf-438	122	32	which	which	PRON
gujaf-438	122	33	directly	directly	ADV
gujaf-438	122	34	affect	affect	VERB
gujaf-438	122	35	banks	bank	NOUN
gujaf-438	122	36	'	'	PART
gujaf-438	122	37	bottom	bottom	ADJ
gujaf-438	122	38	lines	line	NOUN
gujaf-438	122	39	.	.	PUNCT
gujaf-438	123	1	similarly	similarly	ADV
gujaf-438	123	2	,	,	PUNCT
gujaf-438	123	3	akanbi	akanbi	NOUN
gujaf-438	123	4	et	et	PROPN
gujaf-438	123	5	al	al	PROPN
gujaf-438	123	6	.	.	PROPN
gujaf-438	124	1	(	(	PUNCT
gujaf-438	124	2	2021	2021	NUM
gujaf-438	124	3	)	)	PUNCT
gujaf-438	124	4	observed	observe	VERB
gujaf-438	124	5	that	that	SCONJ
gujaf-438	124	6	when	when	SCONJ
gujaf-438	124	7	banks	bank	NOUN
gujaf-438	124	8	experience	experience	VERB
gujaf-438	124	9	a	a	DET
gujaf-438	124	10	rise	rise	NOUN
gujaf-438	124	11	in	in	ADP
gujaf-438	124	12	non	non	ADJ
gujaf-438	124	13	-	-	ADJ
gujaf-438	124	14	performing	performing	ADJ
gujaf-438	124	15	loans	loan	NOUN
gujaf-438	124	16	,	,	PUNCT
gujaf-438	124	17	their	their	PRON
gujaf-438	124	18	capacity	capacity	NOUN
gujaf-438	124	19	to	to	PART
gujaf-438	124	20	generate	generate	VERB
gujaf-438	124	21	profit	profit	NOUN
gujaf-438	124	22	is	be	AUX
gujaf-438	124	23	severely	severely	ADV
gujaf-438	124	24	constrained	constrain	VERB
gujaf-438	124	25	,	,	PUNCT
gujaf-438	124	26	particularly	particularly	ADV
gujaf-438	124	27	as	as	SCONJ
gujaf-438	124	28	they	they	PRON
gujaf-438	124	29	must	must	AUX
gujaf-438	124	30	allocate	allocate	VERB
gujaf-438	124	31	more	more	ADJ
gujaf-438	124	32	resources	resource	NOUN
gujaf-438	124	33	to	to	ADP
gujaf-438	124	34	covering	cover	VERB
gujaf-438	124	35	loan	loan	NOUN
gujaf-438	124	36	defaults	default	NOUN
gujaf-438	124	37	,	,	PUNCT
gujaf-438	124	38	which	which	PRON
gujaf-438	124	39	limits	limit	VERB
gujaf-438	124	40	their	their	PRON
gujaf-438	124	41	ability	ability	NOUN
gujaf-438	124	42	to	to	PART
gujaf-438	124	43	earn	earn	VERB
gujaf-438	124	44	from	from	ADP
gujaf-438	124	45	new	new	ADJ
gujaf-438	124	46	credit	credit	NOUN
gujaf-438	124	47	.	.	PUNCT
gujaf-438	125	1	credit	credit	NOUN
gujaf-438	125	2	risk	risk	NOUN
gujaf-438	125	3	management	management	NOUN
gujaf-438	125	4	is	be	AUX
gujaf-438	125	5	also	also	ADV
gujaf-438	125	6	linked	link	VERB
gujaf-438	125	7	to	to	ADP
gujaf-438	125	8	various	various	ADJ
gujaf-438	125	9	financial	financial	ADJ
gujaf-438	125	10	ratios	ratio	NOUN
gujaf-438	125	11	that	that	PRON
gujaf-438	125	12	are	be	AUX
gujaf-438	125	13	commonly	commonly	ADV
gujaf-438	125	14	used	use	VERB
gujaf-438	125	15	to	to	PART
gujaf-438	125	16	measure	measure	VERB
gujaf-438	125	17	profitability	profitability	NOUN
gujaf-438	125	18	,	,	PUNCT
gujaf-438	125	19	such	such	ADJ
gujaf-438	125	20	as	as	ADP
gujaf-438	125	21	return	return	NOUN
gujaf-438	125	22	on	on	ADP
gujaf-438	125	23	assets	asset	NOUN
gujaf-438	125	24	(	(	PUNCT
gujaf-438	125	25	roa	roa	NOUN
gujaf-438	125	26	)	)	PUNCT
gujaf-438	125	27	,	,	PUNCT
gujaf-438	125	28	return	return	VERB
gujaf-438	125	29	on	on	ADP
gujaf-438	125	30	equity	equity	NOUN
gujaf-438	125	31	(	(	PUNCT
gujaf-438	125	32	roe	roe	PROPN
gujaf-438	125	33	)	)	PUNCT
gujaf-438	125	34	,	,	PUNCT
gujaf-438	125	35	and	and	CCONJ
gujaf-438	125	36	earnings	earning	NOUN
gujaf-438	125	37	per	per	ADP
gujaf-438	125	38	share	share	NOUN
gujaf-438	125	39	(	(	PUNCT
gujaf-438	125	40	eps	eps	PROPN
gujaf-438	125	41	)	)	PUNCT
gujaf-438	125	42	.	.	PUNCT
gujaf-438	126	1	research	research	NOUN
gujaf-438	126	2	by	by	ADP
gujaf-438	126	3	ogunleye	ogunleye	PROPN
gujaf-438	126	4	(	(	PUNCT
gujaf-438	126	5	2017	2017	NUM
gujaf-438	126	6	)	)	PUNCT
gujaf-438	126	7	demonstrated	demonstrate	VERB
gujaf-438	126	8	that	that	SCONJ
gujaf-438	126	9	banks	bank	NOUN
gujaf-438	126	10	that	that	PRON
gujaf-438	126	11	effectively	effectively	ADV
gujaf-438	126	12	manage	manage	VERB
gujaf-438	126	13	credit	credit	NOUN
gujaf-438	126	14	risk	risk	NOUN
gujaf-438	126	15	are	be	AUX
gujaf-438	126	16	better	well	ADV
gujaf-438	126	17	positioned	positioned	ADJ
gujaf-438	126	18	to	to	PART
gujaf-438	126	19	maintain	maintain	VERB
gujaf-438	126	20	high	high	ADJ
gujaf-438	126	21	roa	roa	NOUN
gujaf-438	126	22	and	and	CCONJ
gujaf-438	126	23	roe	roe	PROPN
gujaf-438	126	24	,	,	PUNCT
gujaf-438	126	25	as	as	SCONJ
gujaf-438	126	26	their	their	PRON
gujaf-438	126	27	risk	risk	NOUN
gujaf-438	126	28	exposure	exposure	NOUN
gujaf-438	126	29	is	be	AUX
gujaf-438	126	30	minimized	minimize	VERB
gujaf-438	126	31	,	,	PUNCT
gujaf-438	126	32	which	which	PRON
gujaf-438	126	33	ultimately	ultimately	ADV
gujaf-438	126	34	leads	lead	VERB
gujaf-438	126	35	to	to	ADP
gujaf-438	126	36	higher	high	ADJ
gujaf-438	126	37	returns	return	NOUN
gujaf-438	126	38	for	for	ADP
gujaf-438	126	39	investors	investor	NOUN
gujaf-438	126	40	and	and	CCONJ
gujaf-438	126	41	shareholders	shareholder	NOUN
gujaf-438	126	42	.	.	PUNCT
gujaf-438	127	1	this	this	PRON
gujaf-438	127	2	is	be	AUX
gujaf-438	127	3	corroborated	corroborate	VERB
gujaf-438	127	4	by	by	ADP
gujaf-438	127	5	okoye	okoye	PROPN
gujaf-438	127	6	et	et	PROPN
gujaf-438	127	7	al	al	PROPN
gujaf-438	127	8	.	.	PROPN
gujaf-438	128	1	(	(	PUNCT
gujaf-438	128	2	2019	2019	NUM
gujaf-438	128	3	)	)	PUNCT
gujaf-438	128	4	,	,	PUNCT
gujaf-438	128	5	who	who	PRON
gujaf-438	128	6	found	find	VERB
gujaf-438	128	7	that	that	SCONJ
gujaf-438	128	8	nigerian	nigerian	ADJ
gujaf-438	128	9	banks	bank	NOUN
gujaf-438	128	10	with	with	ADP
gujaf-438	128	11	robust	robust	ADJ
gujaf-438	128	12	credit	credit	NOUN
gujaf-438	128	13	risk	risk	NOUN
gujaf-438	128	14	management	management	NOUN
gujaf-438	128	15	strategies	strategy	NOUN
gujaf-438	128	16	had	have	VERB
gujaf-438	128	17	significantly	significantly	ADV
gujaf-438	128	18	higher	high	ADJ
gujaf-438	128	19	earnings	earning	NOUN
gujaf-438	128	20	per	per	ADP
gujaf-438	128	21	share	share	NOUN
gujaf-438	128	22	,	,	PUNCT
gujaf-438	128	23	reflecting	reflect	VERB
gujaf-438	128	24	their	their	PRON
gujaf-438	128	25	improved	improve	VERB
gujaf-438	128	26	financial	financial	ADJ
gujaf-438	128	27	performance	performance	NOUN
gujaf-438	128	28	compared	compare	VERB
gujaf-438	128	29	to	to	ADP
gujaf-438	128	30	banks	bank	NOUN
gujaf-438	128	31	with	with	ADP
gujaf-438	128	32	weak	weak	ADJ
gujaf-438	128	33	credit	credit	NOUN
gujaf-438	128	34	risk	risk	NOUN
gujaf-438	128	35	controls	control	NOUN
gujaf-438	128	36	.	.	PUNCT
gujaf-438	129	1	the	the	DET
gujaf-438	129	2	impact	impact	NOUN
gujaf-438	129	3	of	of	ADP
gujaf-438	129	4	credit	credit	NOUN
gujaf-438	129	5	risk	risk	NOUN
gujaf-438	129	6	management	management	NOUN
gujaf-438	129	7	on	on	ADP
gujaf-438	129	8	profitability	profitability	NOUN
gujaf-438	129	9	is	be	AUX
gujaf-438	129	10	not	not	PART
gujaf-438	129	11	only	only	ADV
gujaf-438	129	12	limited	limit	VERB
gujaf-438	129	13	to	to	ADP
gujaf-438	129	14	the	the	DET
gujaf-438	129	15	internal	internal	ADJ
gujaf-438	129	16	operationsofbanksbutisalsoinfluencedbyexternalmacroeconomicfactors.severalstudies	operationsofbanksbutisalsoinfluencedbyexternalmacroeconomicfactors.severalstudie	NOUN
gujaf-438	129	17	have	have	AUX
gujaf-438	129	18	explored	explore	VERB
gujaf-438	129	19	how	how	SCONJ
gujaf-438	129	20	the	the	DET
gujaf-438	129	21	broader	broad	ADJ
gujaf-438	129	22	economic	economic	ADJ
gujaf-438	129	23	environment	environment	NOUN
gujaf-438	129	24	,	,	PUNCT
gujaf-438	129	25	including	include	VERB
gujaf-438	129	26	inflation	inflation	NOUN
gujaf-438	129	27	,	,	PUNCT
gujaf-438	129	28	interest	interest	NOUN
gujaf-438	129	29	rates	rate	NOUN
gujaf-438	129	30	,	,	PUNCT
gujaf-438	129	31	and	and	CCONJ
gujaf-438	129	32	economic	economic	ADJ
gujaf-438	129	33	growth	growth	NOUN
gujaf-438	129	34	,	,	PUNCT
gujaf-438	129	35	affects	affect	VERB
gujaf-438	129	36	the	the	DET
gujaf-438	129	37	relationship	relationship	NOUN
gujaf-438	129	38	between	between	ADP
gujaf-438	129	39	credit	credit	NOUN
gujaf-438	129	40	risk	risk	NOUN
gujaf-438	129	41	and	and	CCONJ
gujaf-438	129	42	profitability	profitability	NOUN
gujaf-438	129	43	.	.	PUNCT
gujaf-438	130	1	according	accord	VERB
gujaf-438	130	2	to	to	ADP
gujaf-438	130	3	nwankwo(2015),nigerianbanksfaceauniquesetofchallengesduetothecountry‘svolatile	nwankwo(2015),nigerianbanksfaceauniquesetofchallengesduetothecountry‘svolatile	PROPN
gujaf-438	130	4	economic	economic	ADJ
gujaf-438	130	5	environment	environment	NOUN
gujaf-438	130	6	.	.	PUNCT
gujaf-438	131	1	in	in	ADP
gujaf-438	131	2	periods	period	NOUN
gujaf-438	131	3	of	of	ADP
gujaf-438	131	4	high	high	ADJ
gujaf-438	131	5	inflation	inflation	NOUN
gujaf-438	131	6	or	or	CCONJ
gujaf-438	131	7	recession	recession	NOUN
gujaf-438	131	8	,	,	PUNCT
gujaf-438	131	9	banks	bank	NOUN
gujaf-438	131	10	often	often	ADV
gujaf-438	131	11	face	face	VERB
gujaf-438	131	12	an	an	DET
gujaf-438	131	13	increase	increase	NOUN
gujaf-438	131	14	indefaults	indefault	NOUN
gujaf-438	131	15	,	,	PUNCT
gujaf-438	131	16	leadingtohighercreditrisk.salamietal.(2021)emphasizedthatexternalfactors	leadingtohighercreditrisk.salamietal.(2021)emphasizedthatexternalfactor	NOUN
gujaf-438	131	17	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	131	18	,	,	PUNCT
gujaf-438	131	19	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	131	20	395	395	NUM
gujaf-438	131	21	such	such	ADJ
gujaf-438	131	22	as	as	ADP
gujaf-438	131	23	fluctuating	fluctuate	VERB
gujaf-438	131	24	oil	oil	NOUN
gujaf-438	131	25	prices	price	NOUN
gujaf-438	131	26	and	and	CCONJ
gujaf-438	131	27	the	the	DET
gujaf-438	131	28	depreciation	depreciation	NOUN
gujaf-438	131	29	of	of	ADP
gujaf-438	131	30	the	the	DET
gujaf-438	131	31	naira	naira	PROPN
gujaf-438	131	32	exacerbate	exacerbate	VERB
gujaf-438	131	33	the	the	DET
gujaf-438	131	34	challenges	challenge	NOUN
gujaf-438	131	35	of	of	ADP
gujaf-438	131	36	credit	credit	NOUN
gujaf-438	131	37	risk	risk	NOUN
gujaf-438	131	38	management	management	NOUN
gujaf-438	131	39	in	in	ADP
gujaf-438	131	40	nigeria	nigeria	PROPN
gujaf-438	131	41	,	,	PUNCT
gujaf-438	131	42	affecting	affect	VERB
gujaf-438	131	43	the	the	DET
gujaf-438	131	44	profitability	profitability	NOUN
gujaf-438	131	45	of	of	ADP
gujaf-438	131	46	banks	bank	NOUN
gujaf-438	131	47	in	in	ADP
gujaf-438	131	48	the	the	DET
gujaf-438	131	49	long	long	ADJ
gujaf-438	131	50	term	term	NOUN
gujaf-438	131	51	.	.	PUNCT
gujaf-438	132	1	the	the	DET
gujaf-438	132	2	role	role	NOUN
gujaf-438	132	3	of	of	ADP
gujaf-438	132	4	regulatory	regulatory	ADJ
gujaf-438	132	5	frameworks	framework	NOUN
gujaf-438	132	6	and	and	CCONJ
gujaf-438	132	7	institutional	institutional	ADJ
gujaf-438	132	8	support	support	NOUN
gujaf-438	132	9	in	in	ADP
gujaf-438	132	10	credit	credit	NOUN
gujaf-438	132	11	risk	risk	NOUN
gujaf-438	132	12	management	management	NOUN
gujaf-438	132	13	has	have	AUX
gujaf-438	132	14	also	also	ADV
gujaf-438	132	15	been	be	AUX
gujaf-438	132	16	highlighted	highlight	VERB
gujaf-438	132	17	in	in	ADP
gujaf-438	132	18	the	the	DET
gujaf-438	132	19	empirical	empirical	ADJ
gujaf-438	132	20	literature	literature	NOUN
gujaf-438	132	21	.	.	PUNCT
gujaf-438	133	1	according	accord	VERB
gujaf-438	133	2	to	to	ADP
gujaf-438	133	3	ijaiya	ijaiya	PROPN
gujaf-438	133	4	et	et	PROPN
gujaf-438	133	5	al	al	PROPN
gujaf-438	133	6	.	.	PROPN
gujaf-438	133	7	(	(	PUNCT
gujaf-438	133	8	2021	2021	NUM
gujaf-438	133	9	)	)	PUNCT
gujaf-438	133	10	,	,	PUNCT
gujaf-438	133	11	the	the	DET
gujaf-438	133	12	effectiveness	effectiveness	NOUN
gujaf-438	133	13	of	of	ADP
gujaf-438	133	14	credit	credit	NOUN
gujaf-438	133	15	risk	risk	NOUN
gujaf-438	133	16	management	management	NOUN
gujaf-438	133	17	in	in	ADP
gujaf-438	133	18	nigerian	nigerian	ADJ
gujaf-438	133	19	banks	bank	NOUN
gujaf-438	133	20	is	be	AUX
gujaf-438	133	21	closely	closely	ADV
gujaf-438	133	22	tied	tie	VERB
gujaf-438	133	23	to	to	ADP
gujaf-438	133	24	the	the	DET
gujaf-438	133	25	enforcement	enforcement	NOUN
gujaf-438	133	26	of	of	ADP
gujaf-438	133	27	banking	banking	NOUN
gujaf-438	133	28	regulations	regulation	NOUN
gujaf-438	133	29	by	by	ADP
gujaf-438	133	30	the	the	DET
gujaf-438	133	31	central	central	ADJ
gujaf-438	133	32	bank	bank	PROPN
gujaf-438	133	33	of	of	ADP
gujaf-438	133	34	nigeria	nigeria	PROPN
gujaf-438	133	35	(	(	PUNCT
gujaf-438	133	36	cbn	cbn	PROPN
gujaf-438	133	37	)	)	PUNCT
gujaf-438	133	38	.	.	PUNCT
gujaf-438	134	1	the	the	DET
gujaf-438	134	2	cbn‘s	cbn‘s	PROPN
gujaf-438	134	3	guidelines	guideline	NOUN
gujaf-438	134	4	on	on	ADP
gujaf-438	134	5	capital	capital	NOUN
gujaf-438	134	6	adequacy	adequacy	NOUN
gujaf-438	134	7	,	,	PUNCT
gujaf-438	134	8	loan	loan	NOUN
gujaf-438	134	9	-	-	PUNCT
gujaf-438	134	10	loss	loss	NOUN
gujaf-438	134	11	provisioning	provisioning	NOUN
gujaf-438	134	12	,	,	PUNCT
gujaf-438	134	13	and	and	CCONJ
gujaf-438	134	14	credit	credit	NOUN
gujaf-438	134	15	exposure	exposure	NOUN
gujaf-438	134	16	have	have	AUX
gujaf-438	134	17	been	be	AUX
gujaf-438	134	18	shown	show	VERB
gujaf-438	134	19	to	to	ADP
gujaf-438	134	20	improvethecreditriskmanagementpracticesofbanks	improvethecreditriskmanagementpracticesofbank	NOUN
gujaf-438	134	21	,	,	PUNCT
gujaf-438	134	22	therebyenhancingtheirfinancialperformanc	therebyenhancingtheirfinancialperformanc	PROPN
gujaf-438	134	23	e.	e.	PROPN
gujaf-438	134	24	however	however	ADV
gujaf-438	134	25	,	,	PUNCT
gujaf-438	134	26	the	the	DET
gujaf-438	134	27	literature	literature	NOUN
gujaf-438	134	28	also	also	ADV
gujaf-438	134	29	points	point	VERB
gujaf-438	134	30	to	to	ADP
gujaf-438	134	31	inconsistencies	inconsistency	NOUN
gujaf-438	134	32	in	in	ADP
gujaf-438	134	33	the	the	DET
gujaf-438	134	34	enforcement	enforcement	NOUN
gujaf-438	134	35	of	of	ADP
gujaf-438	134	36	these	these	DET
gujaf-438	134	37	regulations	regulation	NOUN
gujaf-438	134	38	,	,	PUNCT
gujaf-438	134	39	which	which	PRON
gujaf-438	134	40	sometimes	sometimes	ADV
gujaf-438	134	41	undermine	undermine	VERB
gujaf-438	134	42	their	their	PRON
gujaf-438	134	43	effectiveness	effectiveness	NOUN
gujaf-438	134	44	.	.	PUNCT
gujaf-438	135	1	davydenko	davydenko	NOUN
gujaf-438	135	2	et	et	PROPN
gujaf-438	135	3	al	al	PROPN
gujaf-438	135	4	.	.	PROPN
gujaf-438	135	5	(	(	PUNCT
gujaf-438	135	6	2020	2020	NUM
gujaf-438	135	7	)	)	PUNCT
gujaf-438	135	8	argued	argue	VERB
gujaf-438	135	9	that	that	SCONJ
gujaf-438	135	10	while	while	SCONJ
gujaf-438	135	11	regulatoryframeworks	regulatoryframework	NOUN
gujaf-438	135	12	are	be	AUX
gujaf-438	135	13	essential	essential	ADJ
gujaf-438	135	14	,	,	PUNCT
gujaf-438	135	15	their	their	PRON
gujaf-438	135	16	proper	proper	ADJ
gujaf-438	135	17	implementation	implementation	NOUN
gujaf-438	135	18	and	and	CCONJ
gujaf-438	135	19	enforcement	enforcement	NOUN
gujaf-438	135	20	are	be	AUX
gujaf-438	135	21	crucial	crucial	ADJ
gujaf-438	135	22	for	for	ADP
gujaf-438	135	23	achieving	achieve	VERB
gujaf-438	135	24	optimal	optimal	ADJ
gujaf-438	135	25	outcomes	outcome	NOUN
gujaf-438	135	26	in	in	ADP
gujaf-438	135	27	terms	term	NOUN
gujaf-438	135	28	of	of	ADP
gujaf-438	135	29	profitability	profitability	NOUN
gujaf-438	135	30	.	.	PUNCT
gujaf-438	136	1	empirical	empirical	ADJ
gujaf-438	136	2	studies	study	NOUN
gujaf-438	136	3	have	have	AUX
gujaf-438	136	4	also	also	ADV
gujaf-438	136	5	highlighted	highlight	VERB
gujaf-438	136	6	the	the	DET
gujaf-438	136	7	role	role	NOUN
gujaf-438	136	8	of	of	ADP
gujaf-438	136	9	credit	credit	NOUN
gujaf-438	136	10	portfolio	portfolio	NOUN
gujaf-438	136	11	management	management	NOUN
gujaf-438	136	12	in	in	ADP
gujaf-438	136	13	determining	determine	VERB
gujaf-438	136	14	a	a	DET
gujaf-438	136	15	bank‘s	bank‘s	PROPN
gujaf-438	136	16	ability	ability	NOUN
gujaf-438	136	17	to	to	PART
gujaf-438	136	18	maintain	maintain	VERB
gujaf-438	136	19	profitability	profitability	NOUN
gujaf-438	136	20	.	.	PUNCT
gujaf-438	137	1	a	a	DET
gujaf-438	137	2	study	study	NOUN
gujaf-438	137	3	by	by	ADP
gujaf-438	137	4	cebenoyan	cebenoyan	ADJ
gujaf-438	137	5	and	and	CCONJ
gujaf-438	137	6	strahan	strahan	PROPN
gujaf-438	137	7	(	(	PUNCT
gujaf-438	137	8	2004	2004	NUM
gujaf-438	137	9	)	)	PUNCT
gujaf-438	137	10	found	find	VERB
gujaf-438	137	11	that	that	SCONJ
gujaf-438	137	12	diversified	diversified	ADJ
gujaf-438	137	13	credit	credit	NOUN
gujaf-438	137	14	portfolios	portfolio	NOUN
gujaf-438	137	15	,	,	PUNCT
gujaf-438	137	16	which	which	PRON
gujaf-438	137	17	balance	balance	NOUN
gujaf-438	137	18	lending	lending	NOUN
gujaf-438	137	19	across	across	ADP
gujaf-438	137	20	different	different	ADJ
gujaf-438	137	21	sectors	sector	NOUN
gujaf-438	137	22	and	and	CCONJ
gujaf-438	137	23	borrowers	borrower	NOUN
gujaf-438	137	24	with	with	ADP
gujaf-438	137	25	varying	vary	VERB
gujaf-438	137	26	risk	risk	NOUN
gujaf-438	137	27	profiles	profile	NOUN
gujaf-438	137	28	,	,	PUNCT
gujaf-438	137	29	helped	help	VERB
gujaf-438	137	30	reduce	reduce	VERB
gujaf-438	137	31	overall	overall	ADJ
gujaf-438	137	32	credit	credit	NOUN
gujaf-438	137	33	risk	risk	NOUN
gujaf-438	137	34	.	.	PUNCT
gujaf-438	138	1	this	this	DET
gujaf-438	138	2	practice	practice	NOUN
gujaf-438	138	3	,	,	PUNCT
gujaf-438	138	4	according	accord	VERB
gujaf-438	138	5	to	to	ADP
gujaf-438	138	6	the	the	DET
gujaf-438	138	7	authors	author	NOUN
gujaf-438	138	8	,	,	PUNCT
gujaf-438	138	9	contributes	contribute	VERB
gujaf-438	138	10	to	to	ADP
gujaf-438	138	11	better	well	ADJ
gujaf-438	138	12	risk	risk	NOUN
gujaf-438	138	13	-	-	PUNCT
gujaf-438	138	14	adjusted	adjust	VERB
gujaf-438	138	15	returns	return	NOUN
gujaf-438	138	16	and	and	CCONJ
gujaf-438	138	17	improves	improve	VERB
gujaf-438	138	18	a	a	DET
gujaf-438	138	19	bank‘s	bank‘s	PROPN
gujaf-438	138	20	profitability	profitability	NOUN
gujaf-438	138	21	.	.	PUNCT
gujaf-438	139	1	this	this	PRON
gujaf-438	139	2	is	be	AUX
gujaf-438	139	3	particularlyimportant	particularlyimportant	ADJ
gujaf-438	139	4	for	for	ADP
gujaf-438	139	5	banks	bank	NOUN
gujaf-438	139	6	in	in	ADP
gujaf-438	139	7	emergingmarkets	emergingmarket	NOUN
gujaf-438	139	8	like	like	ADP
gujaf-438	139	9	nigeria	nigeria	PRON
gujaf-438	139	10	,	,	PUNCT
gujaf-438	139	11	where	where	SCONJ
gujaf-438	139	12	lending	lending	NOUN
gujaf-438	139	13	to	to	ADP
gujaf-438	139	14	high	high	ADJ
gujaf-438	139	15	-	-	PUNCT
gujaf-438	139	16	risk	risk	NOUN
gujaf-438	139	17	sectors	sector	NOUN
gujaf-438	139	18	such	such	ADJ
gujaf-438	139	19	as	as	ADP
gujaf-438	139	20	oil	oil	NOUN
gujaf-438	139	21	and	and	CCONJ
gujaf-438	139	22	gas	gas	NOUN
gujaf-438	139	23	,	,	PUNCT
gujaf-438	139	24	agriculture	agriculture	NOUN
gujaf-438	139	25	,	,	PUNCT
gujaf-438	139	26	and	and	CCONJ
gujaf-438	139	27	real	real	ADJ
gujaf-438	139	28	estate	estate	NOUN
gujaf-438	139	29	can	can	AUX
gujaf-438	139	30	expose	expose	VERB
gujaf-438	139	31	banks	bank	NOUN
gujaf-438	139	32	to	to	ADP
gujaf-438	139	33	significant	significant	ADJ
gujaf-438	139	34	credit	credit	NOUN
gujaf-438	139	35	risk	risk	NOUN
gujaf-438	139	36	.	.	PUNCT
gujaf-438	140	1	despite	despite	SCONJ
gujaf-438	140	2	these	these	DET
gujaf-438	140	3	findings	finding	NOUN
gujaf-438	140	4	,	,	PUNCT
gujaf-438	140	5	some	some	DET
gujaf-438	140	6	studies	study	NOUN
gujaf-438	140	7	have	have	AUX
gujaf-438	140	8	questioned	question	VERB
gujaf-438	140	9	the	the	DET
gujaf-438	140	10	effectiveness	effectiveness	NOUN
gujaf-438	140	11	of	of	ADP
gujaf-438	140	12	credit	credit	NOUN
gujaf-438	140	13	risk	risk	NOUN
gujaf-438	140	14	management	management	NOUN
gujaf-438	140	15	strategies	strategy	NOUN
gujaf-438	140	16	in	in	ADP
gujaf-438	140	17	nigerian	nigerian	ADJ
gujaf-438	140	18	banks	bank	NOUN
gujaf-438	140	19	,	,	PUNCT
gujaf-438	140	20	pointingto	pointingto	NOUN
gujaf-438	140	21	systemic	systemic	ADJ
gujaf-438	140	22	challenges	challenge	NOUN
gujaf-438	140	23	such	such	ADJ
gujaf-438	140	24	as	as	ADP
gujaf-438	140	25	inadequate	inadequate	ADJ
gujaf-438	140	26	risk	risk	NOUN
gujaf-438	140	27	assessment	assessment	NOUN
gujaf-438	140	28	models	model	NOUN
gujaf-438	140	29	and	and	CCONJ
gujaf-438	140	30	poor	poor	ADJ
gujaf-438	140	31	internal	internal	ADJ
gujaf-438	140	32	controls	control	NOUN
gujaf-438	140	33	.	.	PUNCT
gujaf-438	141	1	udom	udom	NOUN
gujaf-438	141	2	and	and	CCONJ
gujaf-438	141	3	edogbanya	edogbanya	PROPN
gujaf-438	141	4	(	(	PUNCT
gujaf-438	141	5	2021	2021	NUM
gujaf-438	141	6	)	)	PUNCT
gujaf-438	141	7	argued	argue	VERB
gujaf-438	141	8	that	that	SCONJ
gujaf-438	141	9	although	although	SCONJ
gujaf-438	141	10	nigerian	nigerian	ADJ
gujaf-438	141	11	banks	bank	NOUN
gujaf-438	141	12	have	have	AUX
gujaf-438	141	13	adopted	adopt	VERB
gujaf-438	141	14	various	various	ADJ
gujaf-438	141	15	credit	credit	NOUN
gujaf-438	141	16	risk	risk	NOUN
gujaf-438	141	17	management	management	NOUN
gujaf-438	141	18	strategies	strategy	NOUN
gujaf-438	141	19	,	,	PUNCT
gujaf-438	141	20	many	many	ADJ
gujaf-438	141	21	of	of	ADP
gujaf-438	141	22	these	these	PRON
gujaf-438	141	23	are	be	AUX
gujaf-438	141	24	either	either	CCONJ
gujaf-438	141	25	poorly	poorly	ADV
gujaf-438	141	26	implemented	implement	VERB
gujaf-438	141	27	or	or	CCONJ
gujaf-438	141	28	insufficiently	insufficiently	ADV
gujaf-438	141	29	robust	robust	ADJ
gujaf-438	141	30	to	to	PART
gujaf-438	141	31	mitigate	mitigate	VERB
gujaf-438	141	32	the	the	DET
gujaf-438	141	33	risks	risk	NOUN
gujaf-438	141	34	posed	pose	VERB
gujaf-438	141	35	by	by	ADP
gujaf-438	141	36	external	external	ADJ
gujaf-438	141	37	shocks	shock	NOUN
gujaf-438	141	38	,	,	PUNCT
gujaf-438	141	39	such	such	ADJ
gujaf-438	141	40	as	as	ADP
gujaf-438	141	41	political	political	ADJ
gujaf-438	141	42	instability	instability	NOUN
gujaf-438	141	43	and	and	CCONJ
gujaf-438	141	44	global	global	ADJ
gujaf-438	141	45	financial	financial	ADJ
gujaf-438	141	46	crises	crisis	NOUN
gujaf-438	141	47	.	.	PUNCT
gujaf-438	142	1	the	the	DET
gujaf-438	142	2	authors	author	NOUN
gujaf-438	142	3	suggest	suggest	VERB
gujaf-438	142	4	that	that	SCONJ
gujaf-438	142	5	nigerian	nigerian	ADJ
gujaf-438	142	6	banks	bank	NOUN
gujaf-438	142	7	need	need	VERB
gujaf-438	142	8	to	to	PART
gujaf-438	142	9	adopt	adopt	VERB
gujaf-438	142	10	more	more	ADV
gujaf-438	142	11	sophisticated	sophisticated	ADJ
gujaf-438	142	12	risk	risk	NOUN
gujaf-438	142	13	assessment	assessment	NOUN
gujaf-438	142	14	models	model	NOUN
gujaf-438	142	15	and	and	CCONJ
gujaf-438	142	16	improve	improve	VERB
gujaf-438	142	17	their	their	PRON
gujaf-438	142	18	internal	internal	ADJ
gujaf-438	142	19	risk	risk	NOUN
gujaf-438	142	20	management	management	NOUN
gujaf-438	142	21	frameworks	framework	NOUN
gujaf-438	142	22	to	to	PART
gujaf-438	142	23	effectively	effectively	ADV
gujaf-438	142	24	reduce	reduce	VERB
gujaf-438	142	25	credit	credit	NOUN
gujaf-438	142	26	risk	risk	NOUN
gujaf-438	142	27	and	and	CCONJ
gujaf-438	142	28	enhance	enhance	VERB
gujaf-438	142	29	profitability	profitability	NOUN
gujaf-438	142	30	.	.	PUNCT
gujaf-438	143	1	the	the	DET
gujaf-438	143	2	impact	impact	NOUN
gujaf-438	143	3	of	of	ADP
gujaf-438	143	4	non	non	ADJ
gujaf-438	143	5	-	-	ADJ
gujaf-438	143	6	performing	performing	ADJ
gujaf-438	143	7	loans	loan	NOUN
gujaf-438	143	8	on	on	ADP
gujaf-438	143	9	the	the	DET
gujaf-438	143	10	broader	broad	ADJ
gujaf-438	143	11	banking	banking	NOUN
gujaf-438	143	12	sector	sector	NOUN
gujaf-438	143	13	has	have	AUX
gujaf-438	143	14	been	be	AUX
gujaf-438	143	15	a	a	DET
gujaf-438	143	16	recurrenttheme	recurrenttheme	ADJ
gujaf-438	143	17	in	in	ADP
gujaf-438	143	18	recent	recent	ADJ
gujaf-438	143	19	studies	study	NOUN
gujaf-438	143	20	.	.	PUNCT
gujaf-438	144	1	akinlo	akinlo	NOUN
gujaf-438	144	2	and	and	CCONJ
gujaf-438	144	3	adejare	adejare	NOUN
gujaf-438	144	4	(	(	PUNCT
gujaf-438	144	5	2016	2016	NUM
gujaf-438	144	6	)	)	PUNCT
gujaf-438	144	7	found	find	VERB
gujaf-438	144	8	that	that	SCONJ
gujaf-438	144	9	the	the	DET
gujaf-438	144	10	rising	rise	VERB
gujaf-438	144	11	levels	level	NOUN
gujaf-438	144	12	of	of	ADP
gujaf-438	144	13	nonperforming	nonperforme	VERB
gujaf-438	144	14	loans	loan	NOUN
gujaf-438	144	15	in	in	ADP
gujaf-438	144	16	nigerian	nigerian	ADJ
gujaf-438	144	17	banks	bank	NOUN
gujaf-438	144	18	,	,	PUNCT
gujaf-438	144	19	particularly	particularly	ADV
gujaf-438	144	20	during	during	ADP
gujaf-438	144	21	periods	period	NOUN
gujaf-438	144	22	of	of	ADP
gujaf-438	144	23	economic	economic	ADJ
gujaf-438	144	24	distress	distress	NOUN
gujaf-438	144	25	,	,	PUNCT
gujaf-438	144	26	haveled	havele	VERB
gujaf-438	144	27	to	to	ADP
gujaf-438	144	28	a	a	DET
gujaf-438	144	29	decline	decline	NOUN
gujaf-438	144	30	in	in	ADP
gujaf-438	144	31	profitability	profitability	NOUN
gujaf-438	144	32	,	,	PUNCT
gujaf-438	144	33	as	as	SCONJ
gujaf-438	144	34	banks	bank	NOUN
gujaf-438	144	35	are	be	AUX
gujaf-438	144	36	forced	force	VERB
gujaf-438	144	37	to	to	PART
gujaf-438	144	38	write	write	VERB
gujaf-438	144	39	off	off	ADP
gujaf-438	144	40	bad	bad	ADJ
gujaf-438	144	41	debts	debt	NOUN
gujaf-438	144	42	and	and	CCONJ
gujaf-438	144	43	increase	increase	VERB
gujaf-438	144	44	their	their	PRON
gujaf-438	144	45	loan	loan	NOUN
gujaf-438	144	46	-	-	PUNCT
gujaf-438	144	47	loss	loss	NOUN
gujaf-438	144	48	provisions	provision	NOUN
gujaf-438	144	49	.	.	PUNCT
gujaf-438	145	1	this	this	DET
gujaf-438	145	2	results	result	VERB
gujaf-438	145	3	in	in	ADP
gujaf-438	145	4	reduced	reduced	ADJ
gujaf-438	145	5	net	net	ADJ
gujaf-438	145	6	income	income	NOUN
gujaf-438	145	7	,	,	PUNCT
gujaf-438	145	8	lower	low	ADJ
gujaf-438	145	9	shareholder	shareholder	NOUN
gujaf-438	145	10	returns	return	NOUN
gujaf-438	145	11	,	,	PUNCT
gujaf-438	145	12	and	and	CCONJ
gujaf-438	145	13	an	an	DET
gujaf-438	145	14	overall	overall	ADJ
gujaf-438	145	15	decline	decline	NOUN
gujaf-438	145	16	in	in	ADP
gujaf-438	145	17	financial	financial	ADJ
gujaf-438	145	18	performance	performance	NOUN
gujaf-438	145	19	.	.	PUNCT
gujaf-438	146	1	okoye	okoye	PROPN
gujaf-438	146	2	et	et	PROPN
gujaf-438	146	3	al	al	PROPN
gujaf-438	146	4	.	.	PROPN
gujaf-438	147	1	(	(	PUNCT
gujaf-438	147	2	2019	2019	NUM
gujaf-438	147	3	)	)	PUNCT
gujaf-438	147	4	highlighted	highlight	VERB
gujaf-438	147	5	that	that	PRON
gujaf-438	147	6	themanagement	themanagement	NOUN
gujaf-438	147	7	of	of	ADP
gujaf-438	147	8	nonperforming	nonperforme	VERB
gujaf-438	147	9	loans	loan	NOUN
gujaf-438	147	10	is	be	AUX
gujaf-438	147	11	one	one	NUM
gujaf-438	147	12	of	of	ADP
gujaf-438	147	13	the	the	DET
gujaf-438	147	14	keyfactors	keyfactor	NOUN
gujaf-438	147	15	influencing	influence	VERB
gujaf-438	147	16	the	the	DET
gujaf-438	147	17	profitabilityof	profitabilityof	NOUN
gujaf-438	147	18	banks	bank	NOUN
gujaf-438	147	19	in	in	ADP
gujaf-438	147	20	nigeria	nigeria	PROPN
gujaf-438	147	21	,	,	PUNCT
gujaf-438	147	22	with	with	ADP
gujaf-438	147	23	a	a	DET
gujaf-438	147	24	direct	direct	ADJ
gujaf-438	147	25	relationship	relationship	NOUN
gujaf-438	147	26	between	between	ADP
gujaf-438	147	27	the	the	DET
gujaf-438	147	28	level	level	NOUN
gujaf-438	147	29	of	of	ADP
gujaf-438	147	30	npls	npls	NOUN
gujaf-438	147	31	and	and	CCONJ
gujaf-438	147	32	the	the	DET
gujaf-438	147	33	profitability	profitability	NOUN
gujaf-438	147	34	ratios	ratio	NOUN
gujaf-438	147	35	of	of	ADP
gujaf-438	147	36	banks	bank	NOUN
gujaf-438	147	37	.	.	PUNCT
gujaf-438	148	1	the	the	DET
gujaf-438	148	2	empirical	empirical	ADJ
gujaf-438	148	3	literature	literature	NOUN
gujaf-438	148	4	also	also	ADV
gujaf-438	148	5	underscores	underscore	VERB
gujaf-438	148	6	the	the	DET
gujaf-438	148	7	importance	importance	NOUN
gujaf-438	148	8	of	of	ADP
gujaf-438	148	9	effective	effective	ADJ
gujaf-438	148	10	loan	loan	NOUN
gujaf-438	148	11	monitoring	monitoring	NOUN
gujaf-438	148	12	,	,	PUNCT
gujaf-438	148	13	borrower	borrower	NOUN
gujaf-438	148	14	screening	screening	NOUN
gujaf-438	148	15	,	,	PUNCT
gujaf-438	148	16	and	and	CCONJ
gujaf-438	148	17	post	post	ADJ
gujaf-438	148	18	-	-	ADJ
gujaf-438	148	19	lending	lending	ADJ
gujaf-438	148	20	follow	follow	NOUN
gujaf-438	148	21	-	-	PUNCT
gujaf-438	148	22	up	up	NOUN
gujaf-438	148	23	in	in	ADP
gujaf-438	148	24	reducing	reduce	VERB
gujaf-438	148	25	credit	credit	NOUN
gujaf-438	148	26	risk	risk	NOUN
gujaf-438	148	27	and	and	CCONJ
gujaf-438	148	28	enhancing	enhance	VERB
gujaf-438	148	29	profitability.accordingtobecketal.(2013),banksthatimplementthoroughloanmonitoring	profitability.accordingtobecketal.(2013),banksthatimplementthoroughloanmonitoring	NOUN
gujaf-438	148	30	practices	practice	NOUN
gujaf-438	148	31	and	and	CCONJ
gujaf-438	148	32	assess	assess	VERB
gujaf-438	148	33	borrowers	borrower	NOUN
gujaf-438	148	34	'	'	PART
gujaf-438	148	35	ability	ability	NOUN
gujaf-438	148	36	to	to	PART
gujaf-438	148	37	repay	repay	VERB
gujaf-438	148	38	loans	loan	NOUN
gujaf-438	148	39	are	be	AUX
gujaf-438	148	40	more	more	ADV
gujaf-438	148	41	likely	likely	ADJ
gujaf-438	148	42	to	to	PART
gujaf-438	148	43	experience	experience	VERB
gujaf-438	148	44	fewer	few	ADJ
gujaf-438	148	45	defaultsandhigherprofitability.additionally	defaultsandhigherprofitability.additionally	ADV
gujaf-438	148	46	,	,	PUNCT
gujaf-438	148	47	studiesbyaworindeandadegboye(2020	studiesbyaworindeandadegboye(2020	ADJ
gujaf-438	148	48	)	)	PUNCT
gujaf-438	148	49	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	148	50	,	,	PUNCT
gujaf-438	148	51	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	148	52	396	396	NUM
gujaf-438	148	53	have	have	AUX
gujaf-438	148	54	emphasized	emphasize	VERB
gujaf-438	148	55	the	the	DET
gujaf-438	148	56	role	role	NOUN
gujaf-438	148	57	of	of	ADP
gujaf-438	148	58	proactive	proactive	ADJ
gujaf-438	148	59	loan	loan	NOUN
gujaf-438	148	60	recovery	recovery	NOUN
gujaf-438	148	61	efforts	effort	NOUN
gujaf-438	148	62	in	in	ADP
gujaf-438	148	63	minimizing	minimize	VERB
gujaf-438	148	64	credit	credit	NOUN
gujaf-438	148	65	risk	risk	NOUN
gujaf-438	148	66	and	and	CCONJ
gujaf-438	148	67	sustaining	sustain	VERB
gujaf-438	148	68	profitability	profitability	NOUN
gujaf-438	148	69	,	,	PUNCT
gujaf-438	148	70	particularly	particularly	ADV
gujaf-438	148	71	during	during	ADP
gujaf-438	148	72	periods	period	NOUN
gujaf-438	148	73	of	of	ADP
gujaf-438	148	74	economic	economic	ADJ
gujaf-438	148	75	uncertainty	uncertainty	NOUN
gujaf-438	148	76	.	.	PUNCT
gujaf-438	149	1	3.0	3.0	NUM
gujaf-438	149	2	research	research	NOUN
gujaf-438	149	3	method	method	NOUN
gujaf-438	149	4	the	the	DET
gujaf-438	149	5	paper	paper	NOUN
gujaf-438	149	6	considers	consider	VERB
gujaf-438	149	7	two	two	NUM
gujaf-438	149	8	models	model	NOUN
gujaf-438	149	9	.	.	PUNCT
gujaf-438	150	1	the	the	DET
gujaf-438	150	2	first	first	ADJ
gujaf-438	150	3	(	(	PUNCT
gujaf-438	150	4	equation	equation	NOUN
gujaf-438	150	5	1	1	NUM
gujaf-438	150	6	)	)	PUNCT
gujaf-438	150	7	analyze	analyze	VERB
gujaf-438	150	8	the	the	DET
gujaf-438	150	9	effect	effect	NOUN
gujaf-438	150	10	of	of	ADP
gujaf-438	150	11	credit	credit	NOUN
gujaf-438	150	12	risk	risk	NOUN
gujaf-438	150	13	management	management	NOUN
gujaf-438	150	14	on	on	ADP
gujaf-438	150	15	profitability	profitability	NOUN
gujaf-438	150	16	of	of	ADP
gujaf-438	150	17	commercial	commercial	ADJ
gujaf-438	150	18	banks	bank	NOUN
gujaf-438	150	19	using	use	VERB
gujaf-438	150	20	earnings	earning	NOUN
gujaf-438	150	21	per	per	ADP
gujaf-438	150	22	share	share	NOUN
gujaf-438	150	23	as	as	ADP
gujaf-438	150	24	a	a	DET
gujaf-438	150	25	proxy	proxy	NOUN
gujaf-438	150	26	for	for	ADP
gujaf-438	150	27	banks	bank	NOUN
gujaf-438	150	28	profitability	profitability	NOUN
gujaf-438	150	29	.	.	PUNCT
gujaf-438	151	1	the	the	DET
gujaf-438	151	2	second	second	ADJ
gujaf-438	151	3	(	(	PUNCT
gujaf-438	151	4	equation	equation	NOUN
gujaf-438	151	5	2	2	NUM
gujaf-438	151	6	)	)	PUNCT
gujaf-438	151	7	analyze	analyze	VERB
gujaf-438	151	8	the	the	DET
gujaf-438	151	9	effect	effect	NOUN
gujaf-438	151	10	of	of	ADP
gujaf-438	151	11	credit	credit	NOUN
gujaf-438	151	12	risk	risk	NOUN
gujaf-438	151	13	management	management	NOUN
gujaf-438	151	14	on	on	ADP
gujaf-438	151	15	profitability	profitability	NOUN
gujaf-438	151	16	of	of	ADP
gujaf-438	151	17	commercial	commercial	ADJ
gujaf-438	151	18	banks	bank	NOUN
gujaf-438	151	19	using	use	VERB
gujaf-438	151	20	profitability	profitability	NOUN
gujaf-438	151	21	after	after	ADP
gujaf-438	151	22	tax	tax	NOUN
gujaf-438	151	23	as	as	ADP
gujaf-438	151	24	a	a	DET
gujaf-438	151	25	proxy	proxy	NOUN
gujaf-438	151	26	for	for	ADP
gujaf-438	151	27	banks	bank	NOUN
gujaf-438	151	28	profitability	profitability	NOUN
gujaf-438	151	29	.	.	PUNCT
gujaf-438	152	1	epsit	epsit	PROPN
gujaf-438	152	2	=	=	PROPN
gujaf-438	152	3	b0+b1	b0+b1	PROPN
gujaf-438	152	4	𝑁𝑃𝐿	𝑁𝑃𝐿	PROPN
gujaf-438	152	5	it+b2	it+b2	VERB
gujaf-438	152	6	𝐿𝐿𝑃	𝐿𝐿𝑃	PROPN
gujaf-438	152	7	it+b3	it+b3	PRON
gujaf-438	152	8	𝐿𝐴	𝐿𝐴	PROPN
gujaf-438	152	9	it+b4	it+b4	PRON
gujaf-438	152	10	𝑇𝐷	𝑇𝐷	VERB
gujaf-438	152	11	it+μi	it+μi	ADP
gujaf-438	152	12	(	(	PUNCT
gujaf-438	152	13	1	1	NUM
gujaf-438	152	14	)	)	PUNCT
gujaf-438	152	15	𝐿𝐴	𝐿𝐴	PROPN
gujaf-438	152	16	𝑇𝐴	𝑇𝐴	NOUN
gujaf-438	152	17	𝑇𝐷	𝑇𝐷	PROPN
gujaf-438	152	18	𝐿𝐴	𝐿𝐴	PROPN
gujaf-438	152	19	patit	patit	PROPN
gujaf-438	152	20	=	=	PROPN
gujaf-438	152	21	b0+b1	b0+b1	PROPN
gujaf-438	152	22	𝑁𝑃𝐿	𝑁𝑃𝐿	PROPN
gujaf-438	152	23	it+b𝐿𝐿𝑃	it+b𝐿𝐿𝑃	PROPN
gujaf-438	152	24	it+b3	it+b3	ADP
gujaf-438	152	25	𝐿𝐴	𝐿𝐴	PROPN
gujaf-438	152	26	it+b4	it+b4	PRON
gujaf-438	152	27	𝑇𝐷	𝑇𝐷	VERB
gujaf-438	152	28	it+μi	it+μi	ADP
gujaf-438	152	29	(	(	PUNCT
gujaf-438	152	30	2	2	NUM
gujaf-438	152	31	)	)	PUNCT
gujaf-438	152	32	𝐿𝐴	𝐿𝐴	PROPN
gujaf-438	152	33	2	2	NUM
gujaf-438	152	34	𝑇𝐴	𝑇𝐴	NOUN
gujaf-438	152	35	𝑇𝐷	𝑇𝐷	NOUN
gujaf-438	152	36	𝐿𝐴	𝐿𝐴	PROPN
gujaf-438	152	37	eps	eps	PROPN
gujaf-438	152	38	is	be	AUX
gujaf-438	152	39	earnings	earning	NOUN
gujaf-438	152	40	per	per	ADP
gujaf-438	152	41	share	share	NOUN
gujaf-438	152	42	,	,	PUNCT
gujaf-438	152	43	pat	pat	PROPN
gujaf-438	152	44	is	be	AUX
gujaf-438	152	45	profit	profit	NOUN
gujaf-438	152	46	after	after	SCONJ
gujaf-438	152	47	tax;npl	tax;npl	PROPN
gujaf-438	152	48	is	be	AUX
gujaf-438	152	49	non	non	ADJ
gujaf-438	152	50	-	-	ADJ
gujaf-438	152	51	performing	perform	VERB
gujaf-438	152	52	loans	loan	NOUN
gujaf-438	152	53	,	,	PUNCT
gujaf-438	152	54	llp	llp	PROPN
gujaf-438	152	55	is	be	AUX
gujaf-438	152	56	loan	loan	NOUN
gujaf-438	152	57	loss	loss	NOUN
gujaf-438	152	58	provision	provision	NOUN
gujaf-438	152	59	,	,	PUNCT
gujaf-438	152	60	la	la	PROPN
gujaf-438	152	61	=	=	NOUN
gujaf-438	152	62	is	be	AUX
gujaf-438	152	63	loans	loan	NOUN
gujaf-438	152	64	and	and	CCONJ
gujaf-438	152	65	advances	advance	NOUN
gujaf-438	152	66	,	,	PUNCT
gujaf-438	152	67	td	td	NOUN
gujaf-438	152	68	i	i	PRON
gujaf-438	152	69	total	total	ADJ
gujaf-438	152	70	deposit	deposit	NOUN
gujaf-438	152	71	,	,	PUNCT
gujaf-438	152	72	μ	μ	PROPN
gujaf-438	152	73	is	be	AUX
gujaf-438	152	74	error	error	NOUN
gujaf-438	152	75	term	term	NOUN
gujaf-438	152	76	.	.	PUNCT
gujaf-438	153	1	the	the	DET
gujaf-438	153	2	subscripts	subscript	NOUN
gujaf-438	153	3	i	i	PRON
gujaf-438	153	4	and	and	CCONJ
gujaf-438	153	5	t	t	PROPN
gujaf-438	153	6	refers	refer	VERB
gujaf-438	153	7	to	to	ADP
gujaf-438	153	8	the	the	DET
gujaf-438	153	9	cross	cross	NOUN
gujaf-438	153	10	-	-	NOUN
gujaf-438	153	11	dimension	dimension	ADJ
gujaf-438	153	12	and	and	CCONJ
gujaf-438	153	13	time	time	NOUN
gujaf-438	153	14	series	series	PROPN
gujaf-438	153	15	dimension	dimension	NOUN
gujaf-438	153	16	of	of	ADP
gujaf-438	153	17	the	the	DET
gujaf-438	153	18	model	model	NOUN
gujaf-438	153	19	respectively	respectively	ADV
gujaf-438	153	20	,	,	PUNCT
gujaf-438	153	21	explaining	explain	VERB
gujaf-438	153	22	the	the	DET
gujaf-438	153	23	panel	panel	NOUN
gujaf-438	153	24	nature	nature	NOUN
gujaf-438	153	25	of	of	ADP
gujaf-438	153	26	the	the	DET
gujaf-438	153	27	model	model	NOUN
gujaf-438	153	28	.	.	PUNCT
gujaf-438	154	1	nplr	nplr	NOUN
gujaf-438	154	2	is	be	AUX
gujaf-438	154	3	the	the	DET
gujaf-438	154	4	ratio	ratio	NOUN
gujaf-438	154	5	of	of	ADP
gujaf-438	154	6	non	non	ADJ
gujaf-438	154	7	-	-	ADJ
gujaf-438	154	8	performing	performing	ADJ
gujaf-438	154	9	loan	loan	NOUN
gujaf-438	154	10	to	to	ADP
gujaf-438	154	11	total	total	ADJ
gujaf-438	154	12	loan	loan	NOUN
gujaf-438	154	13	.	.	PUNCT
gujaf-438	155	1	these	these	PRON
gujaf-438	155	2	are	be	AUX
gujaf-438	155	3	credits	credit	NOUN
gujaf-438	155	4	which	which	PRON
gujaf-438	155	5	the	the	DET
gujaf-438	155	6	banks	bank	NOUN
gujaf-438	155	7	perceive	perceive	VERB
gujaf-438	155	8	as	as	ADP
gujaf-438	155	9	possible	possible	ADJ
gujaf-438	155	10	losses	loss	NOUN
gujaf-438	155	11	of	of	ADP
gujaf-438	155	12	funds	fund	NOUN
gujaf-438	155	13	due	due	ADP
gujaf-438	155	14	to	to	ADP
gujaf-438	155	15	loan	loan	NOUN
gujaf-438	155	16	default	default	NOUN
gujaf-438	155	17	.	.	PUNCT
gujaf-438	156	1	llp	llp	PROPN
gujaf-438	156	2	is	be	AUX
gujaf-438	156	3	an	an	DET
gujaf-438	156	4	amount	amount	NOUN
gujaf-438	156	5	that	that	PRON
gujaf-438	156	6	a	a	DET
gujaf-438	156	7	bank	bank	NOUN
gujaf-438	156	8	set	set	VERB
gujaf-438	156	9	aside	aside	ADV
gujaf-438	156	10	from	from	ADP
gujaf-438	156	11	its	its	PRON
gujaf-438	156	12	annual	annual	ADJ
gujaf-438	156	13	earnings	earning	NOUN
gujaf-438	156	14	as	as	ADP
gujaf-438	156	15	a	a	DET
gujaf-438	156	16	precaution	precaution	NOUN
gujaf-438	156	17	against	against	ADP
gujaf-438	156	18	possible	possible	ADJ
gujaf-438	156	19	loss	loss	NOUN
gujaf-438	156	20	of	of	ADP
gujaf-438	156	21	a	a	DET
gujaf-438	156	22	non	non	ADJ
gujaf-438	156	23	-	-	ADJ
gujaf-438	156	24	performing	perform	VERB
gujaf-438	156	25	loan	loan	NOUN
gujaf-438	156	26	or	or	CCONJ
gujaf-438	156	27	to	to	AUX
gujaf-438	156	28	off	off	ADV
gujaf-438	156	29	-	-	PUNCT
gujaf-438	156	30	set	set	VERB
gujaf-438	156	31	a	a	DET
gujaf-438	156	32	lost	lost	ADJ
gujaf-438	156	33	credit	credit	NOUN
gujaf-438	156	34	facility	facility	NOUN
gujaf-438	156	35	.	.	PUNCT
gujaf-438	157	1	la	la	PROPN
gujaf-438	157	2	is	be	AUX
gujaf-438	157	3	a	a	DET
gujaf-438	157	4	facility	facility	NOUN
gujaf-438	157	5	granted	grant	VERB
gujaf-438	157	6	to	to	ADP
gujaf-438	157	7	a	a	DET
gujaf-438	157	8	bank	bank	NOUN
gujaf-438	157	9	customer	customer	NOUN
gujaf-438	157	10	that	that	PRON
gujaf-438	157	11	allows	allow	VERB
gujaf-438	157	12	the	the	DET
gujaf-438	157	13	customer	customer	NOUN
gujaf-438	157	14	make	make	VERB
gujaf-438	157	15	use	use	NOUN
gujaf-438	157	16	of	of	ADP
gujaf-438	157	17	banks	bank	NOUN
gujaf-438	157	18	‘	‘	PART
gujaf-438	157	19	funds	fund	NOUN
gujaf-438	157	20	which	which	PRON
gujaf-438	157	21	must	must	AUX
gujaf-438	157	22	be	be	AUX
gujaf-438	157	23	repaid	repay	VERB
gujaf-438	157	24	with	with	ADP
gujaf-438	157	25	interest	interest	NOUN
gujaf-438	157	26	at	at	ADP
gujaf-438	157	27	an	an	DET
gujaf-438	157	28	agreed	agree	VERB
gujaf-438	157	29	period	period	NOUN
gujaf-438	157	30	.	.	PUNCT
gujaf-438	158	1	this	this	DET
gujaf-438	158	2	ratio	ratio	NOUN
gujaf-438	158	3	indicates	indicate	VERB
gujaf-438	158	4	the	the	DET
gujaf-438	158	5	abilityof	abilityof	ADJ
gujaf-438	158	6	banks	bank	NOUN
gujaf-438	158	7	to	to	PART
gujaf-438	158	8	withstand	withstand	VERB
gujaf-438	158	9	deposits	deposit	NOUN
gujaf-438	158	10	withdrawals	withdrawal	NOUN
gujaf-438	158	11	and	and	CCONJ
gujaf-438	158	12	the	the	DET
gujaf-438	158	13	willingness	willingness	NOUN
gujaf-438	158	14	of	of	ADP
gujaf-438	158	15	banks	bank	NOUN
gujaf-438	158	16	to	to	PART
gujaf-438	158	17	meet	meet	VERB
gujaf-438	158	18	loan	loan	NOUN
gujaf-438	158	19	demand	demand	NOUN
gujaf-438	158	20	byreducingtheir	byreducingtheir	ADJ
gujaf-438	158	21	cash	cash	NOUN
gujaf-438	158	22	assets	asset	NOUN
gujaf-438	158	23	.	.	PUNCT
gujaf-438	159	1	thesample	thesample	ADJ
gujaf-438	159	2	size	size	NOUN
gujaf-438	159	3	consist	consist	NOUN
gujaf-438	159	4	of	of	ADP
gujaf-438	159	5	banks	bank	NOUN
gujaf-438	159	6	that	that	PRON
gujaf-438	159	7	meet	meet	VERB
gujaf-438	159	8	up	up	ADP
gujaf-438	159	9	with	with	ADP
gujaf-438	159	10	two	two	NUM
gujaf-438	159	11	features	feature	NOUN
gujaf-438	159	12	banks	bank	NOUN
gujaf-438	159	13	that	that	PRON
gujaf-438	159	14	had	have	AUX
gujaf-438	159	15	been	be	AUX
gujaf-438	159	16	in	in	ADP
gujaf-438	159	17	operation	operation	NOUN
gujaf-438	159	18	before	before	ADP
gujaf-438	159	19	consolidation	consolidation	NOUN
gujaf-438	159	20	and	and	CCONJ
gujaf-438	159	21	banks	bank	NOUN
gujaf-438	159	22	that	that	PRON
gujaf-438	159	23	had	have	AUX
gujaf-438	159	24	retain	retain	VERB
gujaf-438	159	25	its	its	PRON
gujaf-438	159	26	brand	brand	NOUN
gujaf-438	159	27	name	name	NOUN
gujaf-438	159	28	over	over	ADP
gujaf-438	159	29	time	time	NOUN
gujaf-438	159	30	.	.	PUNCT
gujaf-438	160	1	the	the	DET
gujaf-438	160	2	data	datum	NOUN
gujaf-438	160	3	,	,	PUNCT
gujaf-438	160	4	ranging	range	VERB
gujaf-438	160	5	2000	2000	NUM
gujaf-438	160	6	to	to	ADP
gujaf-438	160	7	2023	2023	NUM
gujaf-438	160	8	,	,	PUNCT
gujaf-438	160	9	is	be	AUX
gujaf-438	160	10	obtained	obtain	VERB
gujaf-438	160	11	from	from	ADP
gujaf-438	160	12	annual	annual	ADJ
gujaf-438	160	13	report	report	NOUN
gujaf-438	160	14	of	of	ADP
gujaf-438	160	15	all	all	DET
gujaf-438	160	16	the	the	DET
gujaf-438	160	17	quoted	quote	VERB
gujaf-438	160	18	banks	bank	NOUN
gujaf-438	160	19	in	in	ADP
gujaf-438	160	20	nigeria	nigeria	PROPN
gujaf-438	160	21	stock	stock	NOUN
gujaf-438	160	22	market	market	NOUN
gujaf-438	160	23	.	.	PUNCT
gujaf-438	161	1	other	other	ADJ
gujaf-438	161	2	sources	source	NOUN
gujaf-438	161	3	are	be	AUX
gujaf-438	161	4	journal	journal	ADJ
gujaf-438	161	5	and	and	CCONJ
gujaf-438	161	6	nigerian	nigerian	ADJ
gujaf-438	161	7	exchange	exchange	NOUN
gujaf-438	161	8	group	group	NOUN
gujaf-438	161	9	.	.	PUNCT
gujaf-438	162	1	4.0	4.0	NUM
gujaf-438	162	2	results	result	VERB
gujaf-438	162	3	the	the	DET
gujaf-438	162	4	descriptive	descriptive	ADJ
gujaf-438	162	5	statistics	statistic	NOUN
gujaf-438	162	6	in	in	ADP
gujaf-438	162	7	table	table	NOUN
gujaf-438	162	8	1	1	NUM
gujaf-438	162	9	provide	provide	VERB
gujaf-438	162	10	a	a	DET
gujaf-438	162	11	summary	summary	NOUN
gujaf-438	162	12	of	of	ADP
gujaf-438	162	13	the	the	DET
gujaf-438	162	14	key	key	ADJ
gujaf-438	162	15	variables	variable	NOUN
gujaf-438	162	16	in	in	ADP
gujaf-438	162	17	the	the	DET
gujaf-438	162	18	study.roe	study.roe	NOUN
gujaf-438	162	19	(	(	PUNCT
gujaf-438	162	20	return	return	NOUN
gujaf-438	162	21	on	on	ADP
gujaf-438	162	22	equity	equity	NOUN
gujaf-438	162	23	)	)	PUNCT
gujaf-438	162	24	has	have	VERB
gujaf-438	162	25	a	a	DET
gujaf-438	162	26	mean	mean	NOUN
gujaf-438	162	27	of	of	ADP
gujaf-438	162	28	1.05	1.05	NUM
gujaf-438	162	29	,	,	PUNCT
gujaf-438	162	30	suggesting	suggest	VERB
gujaf-438	162	31	a	a	DET
gujaf-438	162	32	generally	generally	ADV
gujaf-438	162	33	low	low	ADJ
gujaf-438	162	34	average	average	ADJ
gujaf-438	162	35	return	return	NOUN
gujaf-438	162	36	on	on	ADP
gujaf-438	162	37	equity	equity	NOUN
gujaf-438	162	38	.	.	PUNCT
gujaf-438	163	1	the	the	DET
gujaf-438	163	2	variable	variable	NOUN
gujaf-438	163	3	's	's	PART
gujaf-438	163	4	high	high	ADJ
gujaf-438	163	5	skewness	skewness	NOUN
gujaf-438	163	6	of	of	ADP
gujaf-438	163	7	5.10	5.10	NUM
gujaf-438	163	8	and	and	CCONJ
gujaf-438	163	9	kurtosis	kurtosis	NOUN
gujaf-438	163	10	of	of	ADP
gujaf-438	163	11	29.39	29.39	NUM
gujaf-438	163	12	indicate	indicate	VERB
gujaf-438	163	13	that	that	SCONJ
gujaf-438	163	14	the	the	DET
gujaf-438	163	15	data	datum	NOUN
gujaf-438	163	16	is	be	AUX
gujaf-438	163	17	highly	highly	ADV
gujaf-438	163	18	skewed	skewed	ADJ
gujaf-438	163	19	to	to	ADP
gujaf-438	163	20	the	the	DET
gujaf-438	163	21	right	right	NOUN
gujaf-438	163	22	,	,	PUNCT
gujaf-438	163	23	with	with	ADP
gujaf-438	163	24	a	a	DET
gujaf-438	163	25	heavy	heavy	ADJ
gujaf-438	163	26	tail	tail	NOUN
gujaf-438	163	27	.	.	PUNCT
gujaf-438	164	1	roa	roa	PROPN
gujaf-438	164	2	(	(	PUNCT
gujaf-438	164	3	return	return	VERB
gujaf-438	164	4	on	on	ADP
gujaf-438	164	5	assets	asset	NOUN
gujaf-438	164	6	)	)	PUNCT
gujaf-438	164	7	has	have	VERB
gujaf-438	164	8	a	a	DET
gujaf-438	164	9	mean	mean	NOUN
gujaf-438	164	10	of	of	ADP
gujaf-438	164	11	0.11	0.11	NUM
gujaf-438	164	12	,	,	PUNCT
gujaf-438	164	13	indicating	indicate	VERB
gujaf-438	164	14	that	that	SCONJ
gujaf-438	164	15	on	on	ADP
gujaf-438	164	16	average	average	ADJ
gujaf-438	164	17	,	,	PUNCT
gujaf-438	164	18	the	the	DET
gujaf-438	164	19	banks	bank	NOUN
gujaf-438	164	20	earn	earn	VERB
gujaf-438	164	21	a	a	DET
gujaf-438	164	22	relatively	relatively	ADV
gujaf-438	164	23	low	low	ADJ
gujaf-438	164	24	return	return	NOUN
gujaf-438	164	25	on	on	ADP
gujaf-438	164	26	assets	asset	NOUN
gujaf-438	164	27	.	.	PUNCT
gujaf-438	165	1	the	the	DET
gujaf-438	165	2	skewness	skewness	NOUN
gujaf-438	165	3	(	(	PUNCT
gujaf-438	165	4	7.17	7.17	NUM
gujaf-438	165	5	)	)	PUNCT
gujaf-438	165	6	and	and	CCONJ
gujaf-438	165	7	kurtosis	kurtosis	NOUN
gujaf-438	165	8	(	(	PUNCT
gujaf-438	165	9	55.80	55.80	NUM
gujaf-438	165	10	)	)	PUNCT
gujaf-438	165	11	values	value	NOUN
gujaf-438	165	12	further	far	ADV
gujaf-438	165	13	support	support	VERB
gujaf-438	165	14	the	the	DET
gujaf-438	165	15	idea	idea	NOUN
gujaf-438	165	16	of	of	ADP
gujaf-438	165	17	a	a	DET
gujaf-438	165	18	non	non	ADJ
gujaf-438	165	19	-	-	ADJ
gujaf-438	165	20	normal	normal	ADJ
gujaf-438	165	21	distribution	distribution	NOUN
gujaf-438	165	22	.	.	PUNCT
gujaf-438	166	1	eps	eps	PROPN
gujaf-438	166	2	shows	show	VERB
gujaf-438	166	3	a	a	DET
gujaf-438	166	4	mean	mean	ADJ
gujaf-438	166	5	value	value	NOUN
gujaf-438	166	6	of	of	ADP
gujaf-438	166	7	5.63	5.63	NUM
gujaf-438	166	8	and	and	CCONJ
gujaf-438	166	9	a	a	DET
gujaf-438	166	10	significant	significant	ADJ
gujaf-438	166	11	standard	standard	ADJ
gujaf-438	166	12	deviation	deviation	NOUN
gujaf-438	166	13	of	of	ADP
gujaf-438	166	14	21.52	21.52	NUM
gujaf-438	166	15	,	,	PUNCT
gujaf-438	166	16	highlighting	highlight	VERB
gujaf-438	166	17	substantial	substantial	ADJ
gujaf-438	166	18	variation	variation	NOUN
gujaf-438	166	19	in	in	ADP
gujaf-438	166	20	earnings	earning	NOUN
gujaf-438	166	21	across	across	ADP
gujaf-438	166	22	the	the	DET
gujaf-438	166	23	banks	bank	NOUN
gujaf-438	166	24	.	.	PUNCT
gujaf-438	167	1	its	its	PRON
gujaf-438	167	2	skewness	skewness	NOUN
gujaf-438	167	3	of	of	ADP
gujaf-438	167	4	6.06	6.06	NUM
gujaf-438	167	5	suggests	suggest	VERB
gujaf-438	167	6	a	a	DET
gujaf-438	167	7	positive	positive	ADJ
gujaf-438	167	8	skew	skew	NOUN
gujaf-438	167	9	,	,	PUNCT
gujaf-438	167	10	while	while	SCONJ
gujaf-438	167	11	the	the	DET
gujaf-438	167	12	kurtosis	kurtosis	NOUN
gujaf-438	167	13	of	of	ADP
gujaf-438	167	14	42.95	42.95	NUM
gujaf-438	167	15	indicates	indicate	VERB
gujaf-438	167	16	a	a	DET
gujaf-438	167	17	heavy	heavy	ADJ
gujaf-438	167	18	-	-	PUNCT
gujaf-438	167	19	tailed	tail	VERB
gujaf-438	167	20	distribution	distribution	NOUN
gujaf-438	167	21	,	,	PUNCT
gujaf-438	167	22	often	often	ADV
gujaf-438	167	23	implying	imply	VERB
gujaf-438	167	24	that	that	SCONJ
gujaf-438	167	25	a	a	DET
gujaf-438	167	26	few	few	ADJ
gujaf-438	167	27	banks	bank	NOUN
gujaf-438	167	28	have	have	VERB
gujaf-438	167	29	very	very	ADV
gujaf-438	167	30	high	high	ADJ
gujaf-438	167	31	eps	eps	PROPN
gujaf-438	167	32	.	.	PUNCT
gujaf-438	168	1	pat	pat	PROPN
gujaf-438	168	2	has	have	VERB
gujaf-438	168	3	a	a	DET
gujaf-438	168	4	higher	high	ADJ
gujaf-438	168	5	mean	mean	NOUN
gujaf-438	168	6	(	(	PUNCT
gujaf-438	168	7	12.46	12.46	NUM
gujaf-438	168	8	)	)	PUNCT
gujaf-438	168	9	,	,	PUNCT
gujaf-438	168	10	indicating	indicate	VERB
gujaf-438	168	11	a	a	DET
gujaf-438	168	12	higher	high	ADJ
gujaf-438	168	13	average	average	ADJ
gujaf-438	168	14	profit	profit	NOUN
gujaf-438	168	15	after	after	ADP
gujaf-438	168	16	tax	tax	NOUN
gujaf-438	168	17	than	than	ADP
gujaf-438	168	18	earnings	earning	NOUN
gujaf-438	168	19	per	per	ADP
gujaf-438	168	20	share	share	NOUN
gujaf-438	168	21	.	.	PUNCT
gujaf-438	169	1	the	the	DET
gujaf-438	169	2	skewness	skewness	NOUN
gujaf-438	169	3	and	and	CCONJ
gujaf-438	169	4	kurtosis	kurtosis	NOUN
gujaf-438	169	5	suggest	suggest	VERB
gujaf-438	169	6	that	that	SCONJ
gujaf-438	169	7	the	the	DET
gujaf-438	169	8	data	datum	NOUN
gujaf-438	169	9	are	be	AUX
gujaf-438	169	10	also	also	ADV
gujaf-438	169	11	heavily	heavily	ADV
gujaf-438	169	12	skewed	skewed	ADJ
gujaf-438	169	13	with	with	ADP
gujaf-438	169	14	extreme	extreme	ADJ
gujaf-438	169	15	values	value	NOUN
gujaf-438	169	16	.	.	PUNCT
gujaf-438	170	1	llp	llp	PROPN
gujaf-438	170	2	(	(	PUNCT
gujaf-438	170	3	loan	loan	NOUN
gujaf-438	170	4	loss	loss	NOUN
gujaf-438	170	5	provision	provision	NOUN
gujaf-438	170	6	)	)	PUNCT
gujaf-438	170	7	has	have	VERB
gujaf-438	170	8	a	a	DET
gujaf-438	170	9	mean	mean	ADJ
gujaf-438	170	10	value	value	NOUN
gujaf-438	170	11	of	of	ADP
gujaf-438	170	12	12.82	12.82	NUM
gujaf-438	170	13	,	,	PUNCT
gujaf-438	170	14	with	with	ADP
gujaf-438	170	15	a	a	DET
gujaf-438	170	16	positive	positive	ADJ
gujaf-438	170	17	skew	skew	NOUN
gujaf-438	170	18	and	and	CCONJ
gujaf-438	170	19	a	a	DET
gujaf-438	170	20	moderate	moderate	ADJ
gujaf-438	170	21	kurtosis	kurtosis	NOUN
gujaf-438	170	22	,	,	PUNCT
gujaf-438	170	23	signaling	signal	VERB
gujaf-438	170	24	that	that	SCONJ
gujaf-438	170	25	banks	bank	NOUN
gujaf-438	170	26	have	have	VERB
gujaf-438	170	27	varying	vary	VERB
gujaf-438	170	28	levels	level	NOUN
gujaf-438	170	29	of	of	ADP
gujaf-438	170	30	provisions	provision	NOUN
gujaf-438	170	31	for	for	ADP
gujaf-438	170	32	loan	loan	NOUN
gujaf-438	170	33	losses	loss	NOUN
gujaf-438	170	34	.	.	PUNCT
gujaf-438	171	1	la	la	PROPN
gujaf-438	171	2	(	(	PUNCT
gujaf-438	171	3	loansandadvances)haveameanof15.47andarehighlyskewed	loansandadvances)haveameanof15.47andarehighlyskewe	VERB
gujaf-438	171	4	,	,	PUNCT
gujaf-438	171	5	indicatingthatmost	indicatingthatmost	NOUN
gujaf-438	171	6	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	171	7	,	,	PUNCT
gujaf-438	171	8	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	171	9	397	397	NUM
gujaf-438	171	10	banks	bank	NOUN
gujaf-438	171	11	have	have	VERB
gujaf-438	171	12	relatively	relatively	ADV
gujaf-438	171	13	low	low	ADJ
gujaf-438	171	14	levels	level	NOUN
gujaf-438	171	15	of	of	ADP
gujaf-438	171	16	loans	loan	NOUN
gujaf-438	171	17	and	and	CCONJ
gujaf-438	171	18	advances	advance	NOUN
gujaf-438	171	19	compared	compare	VERB
gujaf-438	171	20	to	to	ADP
gujaf-438	171	21	a	a	DET
gujaf-438	171	22	few	few	ADJ
gujaf-438	171	23	with	with	ADP
gujaf-438	171	24	very	very	ADV
gujaf-438	171	25	highloan	highloan	ADJ
gujaf-438	171	26	volumes	volume	NOUN
gujaf-438	171	27	.	.	PUNCT
gujaf-438	172	1	npl	npl	PROPN
gujaf-438	172	2	(	(	PUNCT
gujaf-438	172	3	non	non	ADJ
gujaf-438	172	4	-	-	ADJ
gujaf-438	172	5	performing	performing	ADJ
gujaf-438	172	6	loans	loan	NOUN
gujaf-438	172	7	)	)	PUNCT
gujaf-438	172	8	has	have	VERB
gujaf-438	172	9	a	a	DET
gujaf-438	172	10	mean	mean	NOUN
gujaf-438	172	11	of	of	ADP
gujaf-438	172	12	14.20	14.20	NUM
gujaf-438	172	13	,	,	PUNCT
gujaf-438	172	14	with	with	ADP
gujaf-438	172	15	a	a	DET
gujaf-438	172	16	skewness	skewness	NOUN
gujaf-438	172	17	of	of	ADP
gujaf-438	172	18	-0.56	-0.56	NUM
gujaf-438	172	19	,	,	PUNCT
gujaf-438	172	20	indicating	indicate	VERB
gujaf-438	172	21	that	that	SCONJ
gujaf-438	172	22	most	most	ADJ
gujaf-438	172	23	banks	bank	NOUN
gujaf-438	172	24	have	have	VERB
gujaf-438	172	25	a	a	DET
gujaf-438	172	26	lower	low	ADJ
gujaf-438	172	27	proportion	proportion	NOUN
gujaf-438	172	28	of	of	ADP
gujaf-438	172	29	non	non	ADJ
gujaf-438	172	30	-	-	ADJ
gujaf-438	172	31	performing	perform	VERB
gujaf-438	172	32	loans	loan	NOUN
gujaf-438	172	33	.	.	PUNCT
gujaf-438	173	1	td	td	NOUN
gujaf-438	173	2	(	(	PUNCT
gujaf-438	173	3	total	total	ADJ
gujaf-438	173	4	deposits	deposit	NOUN
gujaf-438	173	5	)	)	PUNCT
gujaf-438	173	6	has	have	VERB
gujaf-438	173	7	a	a	DET
gujaf-438	173	8	negative	negative	ADJ
gujaf-438	173	9	skew	skew	NOUN
gujaf-438	173	10	(	(	PUNCT
gujaf-438	173	11	-0.64	-0.64	NOUN
gujaf-438	173	12	)	)	PUNCT
gujaf-438	173	13	,	,	PUNCT
gujaf-438	173	14	suggesting	suggest	VERB
gujaf-438	173	15	that	that	SCONJ
gujaf-438	173	16	most	most	ADJ
gujaf-438	173	17	banks	bank	NOUN
gujaf-438	173	18	have	have	VERB
gujaf-438	173	19	lower	low	ADJ
gujaf-438	173	20	total	total	ADJ
gujaf-438	173	21	deposits	deposit	NOUN
gujaf-438	173	22	,	,	PUNCT
gujaf-438	173	23	though	though	SCONJ
gujaf-438	173	24	there	there	PRON
gujaf-438	173	25	are	be	VERB
gujaf-438	173	26	some	some	PRON
gujaf-438	173	27	with	with	ADP
gujaf-438	173	28	extremely	extremely	ADV
gujaf-438	173	29	high	high	ADJ
gujaf-438	173	30	deposits	deposit	NOUN
gujaf-438	173	31	.	.	PUNCT
gujaf-438	174	1	table	table	NOUN
gujaf-438	174	2	3	3	NUM
gujaf-438	174	3	shows	show	VERB
gujaf-438	174	4	the	the	DET
gujaf-438	174	5	regression	regression	NOUN
gujaf-438	174	6	results	result	NOUN
gujaf-438	174	7	for	for	ADP
gujaf-438	174	8	both	both	CCONJ
gujaf-438	174	9	the	the	DET
gujaf-438	174	10	fixed	fix	VERB
gujaf-438	174	11	and	and	CCONJ
gujaf-438	174	12	random	random	ADJ
gujaf-438	174	13	effects	effect	NOUN
gujaf-438	174	14	models	model	NOUN
gujaf-438	174	15	:	:	PUNCT
gujaf-438	174	16	for	for	ADP
gujaf-438	174	17	eps	eps	PROPN
gujaf-438	174	18	(	(	PUNCT
gujaf-438	174	19	model	model	NOUN
gujaf-438	174	20	1	1	NUM
gujaf-438	174	21	)	)	PUNCT
gujaf-438	174	22	,	,	PUNCT
gujaf-438	174	23	the	the	DET
gujaf-438	174	24	variable	variable	ADJ
gujaf-438	174	25	logllp	logllp	NOUN
gujaf-438	174	26	(	(	PUNCT
gujaf-438	174	27	log	log	NOUN
gujaf-438	174	28	of	of	ADP
gujaf-438	174	29	loan	loan	NOUN
gujaf-438	174	30	loss	loss	NOUN
gujaf-438	174	31	provisions	provision	NOUN
gujaf-438	174	32	)	)	PUNCT
gujaf-438	174	33	is	be	AUX
gujaf-438	174	34	negatively	negatively	ADV
gujaf-438	174	35	related	relate	VERB
gujaf-438	174	36	to	to	ADP
gujaf-438	174	37	eps	eps	PROPN
gujaf-438	174	38	,	,	PUNCT
gujaf-438	174	39	with	with	ADP
gujaf-438	174	40	a	a	DET
gujaf-438	174	41	coefficient	coefficient	NOUN
gujaf-438	174	42	of	of	ADP
gujaf-438	174	43	-1.22	-1.22	NOUN
gujaf-438	174	44	in	in	ADP
gujaf-438	174	45	the	the	DET
gujaf-438	174	46	fixed	fix	VERB
gujaf-438	174	47	effects	effect	NOUN
gujaf-438	174	48	model	model	NOUN
gujaf-438	174	49	,	,	PUNCT
gujaf-438	174	50	which	which	PRON
gujaf-438	174	51	is	be	AUX
gujaf-438	174	52	statistically	statistically	ADV
gujaf-438	174	53	significant	significant	ADJ
gujaf-438	174	54	at	at	ADP
gujaf-438	174	55	the	the	DET
gujaf-438	174	56	5	5	NUM
gujaf-438	174	57	%	%	NOUN
gujaf-438	174	58	level	level	NOUN
gujaf-438	174	59	(	(	PUNCT
gujaf-438	174	60	p	p	X
gujaf-438	174	61	=	=	NOUN
gujaf-438	174	62	0.026	0.026	NUM
gujaf-438	174	63	)	)	PUNCT
gujaf-438	174	64	.	.	PUNCT
gujaf-438	175	1	this	this	PRON
gujaf-438	175	2	suggests	suggest	VERB
gujaf-438	175	3	that	that	SCONJ
gujaf-438	175	4	higher	high	ADJ
gujaf-438	175	5	loan	loan	NOUN
gujaf-438	175	6	loss	loss	NOUN
gujaf-438	175	7	provisions	provision	NOUN
gujaf-438	175	8	lead	lead	VERB
gujaf-438	175	9	to	to	ADP
gujaf-438	175	10	a	a	DET
gujaf-438	175	11	decrease	decrease	NOUN
gujaf-438	175	12	in	in	ADP
gujaf-438	175	13	earnings	earning	NOUN
gujaf-438	175	14	per	per	ADP
gujaf-438	175	15	share	share	NOUN
gujaf-438	175	16	,	,	PUNCT
gujaf-438	175	17	reflecting	reflect	VERB
gujaf-438	175	18	the	the	DET
gujaf-438	175	19	burden	burden	NOUN
gujaf-438	175	20	on	on	ADP
gujaf-438	175	21	profitability	profitability	NOUN
gujaf-438	175	22	from	from	ADP
gujaf-438	175	23	increased	increase	VERB
gujaf-438	175	24	provisions	provision	NOUN
gujaf-438	175	25	for	for	ADP
gujaf-438	175	26	bad	bad	ADJ
gujaf-438	175	27	loans	loan	NOUN
gujaf-438	175	28	.	.	PUNCT
gujaf-438	176	1	the	the	DET
gujaf-438	176	2	variable	variable	ADJ
gujaf-438	176	3	logla	logla	PROPN
gujaf-438	176	4	(	(	PUNCT
gujaf-438	176	5	log	log	NOUN
gujaf-438	176	6	of	of	ADP
gujaf-438	176	7	loans	loan	NOUN
gujaf-438	176	8	and	and	CCONJ
gujaf-438	176	9	advances	advance	NOUN
gujaf-438	176	10	)	)	PUNCT
gujaf-438	176	11	is	be	AUX
gujaf-438	176	12	positively	positively	ADV
gujaf-438	176	13	related	relate	VERB
gujaf-438	176	14	to	to	ADP
gujaf-438	176	15	eps	eps	PROPN
gujaf-438	176	16	,	,	PUNCT
gujaf-438	176	17	with	with	ADP
gujaf-438	176	18	a	a	DET
gujaf-438	176	19	coefficient	coefficient	NOUN
gujaf-438	176	20	of	of	ADP
gujaf-438	176	21	1.62	1.62	NUM
gujaf-438	176	22	,	,	PUNCT
gujaf-438	176	23	indicating	indicate	VERB
gujaf-438	176	24	that	that	SCONJ
gujaf-438	176	25	more	more	ADJ
gujaf-438	176	26	loans	loan	NOUN
gujaf-438	176	27	and	and	CCONJ
gujaf-438	176	28	advances	advance	NOUN
gujaf-438	176	29	are	be	AUX
gujaf-438	176	30	associated	associate	VERB
gujaf-438	176	31	with	with	ADP
gujaf-438	176	32	higher	high	ADJ
gujaf-438	176	33	earnings	earning	NOUN
gujaf-438	176	34	per	per	ADP
gujaf-438	176	35	share	share	NOUN
gujaf-438	176	36	.	.	PUNCT
gujaf-438	177	1	however	however	ADV
gujaf-438	177	2	,	,	PUNCT
gujaf-438	177	3	logtd	logtd	NOUN
gujaf-438	177	4	(	(	PUNCT
gujaf-438	177	5	log	log	NOUN
gujaf-438	177	6	of	of	ADP
gujaf-438	177	7	total	total	ADJ
gujaf-438	177	8	deposits	deposit	NOUN
gujaf-438	177	9	)	)	PUNCT
gujaf-438	177	10	has	have	VERB
gujaf-438	177	11	a	a	DET
gujaf-438	177	12	significant	significant	ADJ
gujaf-438	177	13	negative	negative	ADJ
gujaf-438	177	14	effect	effect	NOUN
gujaf-438	177	15	on	on	ADP
gujaf-438	177	16	eps	eps	PROPN
gujaf-438	177	17	(	(	PUNCT
gujaf-438	177	18	coefficient	coefficient	NOUN
gujaf-438	177	19	=	=	SYM
gujaf-438	177	20	-4.43	-4.43	NUM
gujaf-438	177	21	)	)	PUNCT
gujaf-438	177	22	,	,	PUNCT
gujaf-438	177	23	suggesting	suggest	VERB
gujaf-438	177	24	that	that	SCONJ
gujaf-438	177	25	higher	high	ADJ
gujaf-438	177	26	deposits	deposit	NOUN
gujaf-438	177	27	are	be	AUX
gujaf-438	177	28	associated	associate	VERB
gujaf-438	177	29	with	with	ADP
gujaf-438	177	30	lower	low	ADJ
gujaf-438	177	31	profitability	profitability	NOUN
gujaf-438	177	32	per	per	ADP
gujaf-438	177	33	share	share	NOUN
gujaf-438	177	34	.	.	PUNCT
gujaf-438	178	1	lognpl	lognpl	PROPN
gujaf-438	178	2	(	(	PUNCT
gujaf-438	178	3	log	log	NOUN
gujaf-438	178	4	of	of	ADP
gujaf-438	178	5	non	non	ADJ
gujaf-438	178	6	-	-	ADJ
gujaf-438	178	7	performing	performing	ADJ
gujaf-438	178	8	loans	loan	NOUN
gujaf-438	178	9	)	)	PUNCT
gujaf-438	178	10	does	do	AUX
gujaf-438	178	11	not	not	PART
gujaf-438	178	12	show	show	VERB
gujaf-438	178	13	a	a	DET
gujaf-438	178	14	statistically	statistically	ADV
gujaf-438	178	15	significant	significant	ADJ
gujaf-438	178	16	relationship	relationship	NOUN
gujaf-438	178	17	with	with	ADP
gujaf-438	178	18	eps	eps	PROPN
gujaf-438	178	19	,	,	PUNCT
gujaf-438	178	20	indicating	indicate	VERB
gujaf-438	178	21	that	that	SCONJ
gujaf-438	178	22	non	non	ADJ
gujaf-438	178	23	-	-	ADJ
gujaf-438	178	24	performing	performing	ADJ
gujaf-438	178	25	loans	loan	NOUN
gujaf-438	178	26	may	may	AUX
gujaf-438	178	27	not	not	PART
gujaf-438	178	28	directlyaffect	directlyaffect	VERB
gujaf-438	178	29	eps	ep	NOUN
gujaf-438	178	30	in	in	ADP
gujaf-438	178	31	this	this	DET
gujaf-438	178	32	model	model	NOUN
gujaf-438	178	33	.	.	PUNCT
gujaf-438	179	1	for	for	ADP
gujaf-438	179	2	pat	pat	PROPN
gujaf-438	179	3	(	(	PUNCT
gujaf-438	179	4	model	model	NOUN
gujaf-438	179	5	2	2	NUM
gujaf-438	179	6	)	)	PUNCT
gujaf-438	179	7	,	,	PUNCT
gujaf-438	179	8	logla	logla	PROPN
gujaf-438	179	9	(	(	PUNCT
gujaf-438	179	10	log	log	NOUN
gujaf-438	179	11	of	of	ADP
gujaf-438	179	12	loans	loan	NOUN
gujaf-438	179	13	and	and	CCONJ
gujaf-438	179	14	advances	advance	NOUN
gujaf-438	179	15	)	)	PUNCT
gujaf-438	179	16	is	be	AUX
gujaf-438	179	17	again	again	ADV
gujaf-438	179	18	positively	positively	ADV
gujaf-438	179	19	and	and	CCONJ
gujaf-438	179	20	significantly	significantly	ADV
gujaf-438	179	21	related	relate	VERB
gujaf-438	179	22	to	to	ADP
gujaf-438	179	23	pat	pat	PROPN
gujaf-438	179	24	,	,	PUNCT
gujaf-438	179	25	with	with	ADP
gujaf-438	179	26	a	a	DET
gujaf-438	179	27	coefficient	coefficient	NOUN
gujaf-438	179	28	of	of	ADP
gujaf-438	179	29	0.75	0.75	NUM
gujaf-438	179	30	in	in	ADP
gujaf-438	179	31	the	the	DET
gujaf-438	179	32	fixed	fix	VERB
gujaf-438	179	33	effects	effect	NOUN
gujaf-438	179	34	model	model	NOUN
gujaf-438	179	35	(	(	PUNCT
gujaf-438	179	36	p	p	X
gujaf-438	179	37	<	<	X
gujaf-438	179	38	0.01	0.01	NUM
gujaf-438	179	39	)	)	PUNCT
gujaf-438	179	40	,	,	PUNCT
gujaf-438	179	41	suggesting	suggest	VERB
gujaf-438	179	42	that	that	SCONJ
gujaf-438	179	43	increased	increase	VERB
gujaf-438	179	44	loans	loan	NOUN
gujaf-438	179	45	and	and	CCONJ
gujaf-438	179	46	advances	advance	NOUN
gujaf-438	179	47	result	result	VERB
gujaf-438	179	48	in	in	ADP
gujaf-438	179	49	higher	high	ADJ
gujaf-438	179	50	profits	profit	NOUN
gujaf-438	179	51	after	after	ADP
gujaf-438	179	52	tax	tax	NOUN
gujaf-438	179	53	.	.	PUNCT
gujaf-438	180	1	logllp	logllp	PROPN
gujaf-438	180	2	,	,	PUNCT
gujaf-438	180	3	however	however	ADV
gujaf-438	180	4	,	,	PUNCT
gujaf-438	180	5	does	do	AUX
gujaf-438	180	6	not	not	PART
gujaf-438	180	7	show	show	VERB
gujaf-438	180	8	a	a	DET
gujaf-438	180	9	significant	significant	ADJ
gujaf-438	180	10	effect	effect	NOUN
gujaf-438	180	11	on	on	ADP
gujaf-438	180	12	pat	pat	PROPN
gujaf-438	180	13	,	,	PUNCT
gujaf-438	180	14	as	as	SCONJ
gujaf-438	180	15	the	the	DET
gujaf-438	180	16	coefficients	coefficient	NOUN
gujaf-438	180	17	(	(	PUNCT
gujaf-438	180	18	0.097	0.097	NUM
gujaf-438	180	19	and	and	CCONJ
gujaf-438	180	20	0.11	0.11	NUM
gujaf-438	180	21	in	in	ADP
gujaf-438	180	22	fixed	fix	VERB
gujaf-438	180	23	and	and	CCONJ
gujaf-438	180	24	random	random	ADJ
gujaf-438	180	25	effects	effect	NOUN
gujaf-438	180	26	models	model	NOUN
gujaf-438	180	27	,	,	PUNCT
gujaf-438	180	28	respectively	respectively	ADV
gujaf-438	180	29	)	)	PUNCT
gujaf-438	180	30	are	be	AUX
gujaf-438	180	31	small	small	ADJ
gujaf-438	180	32	and	and	CCONJ
gujaf-438	180	33	statistically	statistically	ADV
gujaf-438	180	34	insignificant	insignificant	ADJ
gujaf-438	180	35	.	.	PUNCT
gujaf-438	181	1	logtd	logtd	NOUN
gujaf-438	181	2	shows	show	VERB
gujaf-438	181	3	no	no	DET
gujaf-438	181	4	significant	significant	ADJ
gujaf-438	181	5	effect	effect	NOUN
gujaf-438	181	6	on	on	ADP
gujaf-438	181	7	pat	pat	PROPN
gujaf-438	181	8	,	,	PUNCT
gujaf-438	181	9	further	far	ADV
gujaf-438	181	10	indicating	indicate	VERB
gujaf-438	181	11	that	that	SCONJ
gujaf-438	181	12	total	total	ADJ
gujaf-438	181	13	deposits	deposit	NOUN
gujaf-438	181	14	do	do	AUX
gujaf-438	181	15	not	not	PART
gujaf-438	181	16	directly	directly	ADV
gujaf-438	181	17	impact	impact	VERB
gujaf-438	181	18	the	the	DET
gujaf-438	181	19	after	after	ADP
gujaf-438	181	20	-	-	PUNCT
gujaf-438	181	21	tax	tax	NOUN
gujaf-438	181	22	profitability	profitability	NOUN
gujaf-438	181	23	of	of	ADP
gujaf-438	181	24	banks	bank	NOUN
gujaf-438	181	25	.	.	PUNCT
gujaf-438	182	1	similarly	similarly	ADV
gujaf-438	182	2	,	,	PUNCT
gujaf-438	182	3	lognpl	lognpl	VERB
gujaf-438	182	4	hasno	hasno	ADV
gujaf-438	182	5	significant	significant	ADJ
gujaf-438	182	6	effect	effect	NOUN
gujaf-438	182	7	on	on	ADP
gujaf-438	182	8	pat	pat	NOUN
gujaf-438	182	9	in	in	ADP
gujaf-438	182	10	this	this	DET
gujaf-438	182	11	model	model	NOUN
gujaf-438	182	12	.	.	PUNCT
gujaf-438	183	1	table	table	NOUN
gujaf-438	183	2	3	3	NUM
gujaf-438	183	3	also	also	ADV
gujaf-438	183	4	reports	report	VERB
gujaf-438	183	5	the	the	DET
gujaf-438	183	6	goodness	goodness	NOUN
gujaf-438	183	7	of	of	ADP
gujaf-438	183	8	fit	fit	ADJ
gujaf-438	183	9	and	and	CCONJ
gujaf-438	183	10	joint	joint	ADJ
gujaf-438	183	11	significance	significance	NOUN
gujaf-438	183	12	statistics	statistic	NOUN
gujaf-438	183	13	:	:	PUNCT
gujaf-438	183	14	for	for	ADP
gujaf-438	183	15	the	the	DET
gujaf-438	183	16	fixed	fix	VERB
gujaf-438	183	17	effects	effect	NOUN
gujaf-438	183	18	model	model	NOUN
gujaf-438	183	19	(	(	PUNCT
gujaf-438	183	20	fixeps	fixep	NOUN
gujaf-438	183	21	)	)	PUNCT
gujaf-438	183	22	,	,	PUNCT
gujaf-438	183	23	the	the	DET
gujaf-438	183	24	fit	fit	ADJ
gujaf-438	183	25	-	-	PUNCT
gujaf-438	183	26	statistics	statistic	NOUN
gujaf-438	183	27	value	value	NOUN
gujaf-438	183	28	is	be	AUX
gujaf-438	183	29	4.6	4.6	NUM
gujaf-438	183	30	,	,	PUNCT
gujaf-438	183	31	with	with	ADP
gujaf-438	183	32	a	a	DET
gujaf-438	183	33	p	p	NOUN
gujaf-438	183	34	-	-	PUNCT
gujaf-438	183	35	value	value	NOUN
gujaf-438	183	36	of	of	ADP
gujaf-438	183	37	0.0000	0.0000	NUM
gujaf-438	183	38	,	,	PUNCT
gujaf-438	183	39	indicating	indicate	VERB
gujaf-438	183	40	that	that	SCONJ
gujaf-438	183	41	the	the	DET
gujaf-438	183	42	model	model	NOUN
gujaf-438	183	43	provides	provide	VERB
gujaf-438	183	44	a	a	DET
gujaf-438	183	45	significant	significant	ADJ
gujaf-438	183	46	fit	fit	NOUN
gujaf-438	183	47	for	for	ADP
gujaf-438	183	48	the	the	DET
gujaf-438	183	49	data	datum	NOUN
gujaf-438	183	50	.	.	PUNCT
gujaf-438	184	1	the	the	DET
gujaf-438	184	2	joint	joint	ADJ
gujaf-438	184	3	significance	significance	NOUN
gujaf-438	184	4	f	f	NOUN
gujaf-438	184	5	-	-	PUNCT
gujaf-438	184	6	statistic	statistic	NOUN
gujaf-438	184	7	of	of	ADP
gujaf-438	184	8	2.10	2.10	NUM
gujaf-438	184	9	(	(	PUNCT
gujaf-438	184	10	p	p	X
gujaf-438	184	11	=	=	NOUN
gujaf-438	184	12	0.0836	0.0836	NUM
gujaf-438	184	13	)	)	PUNCT
gujaf-438	184	14	is	be	AUX
gujaf-438	184	15	marginallysignificant	marginallysignificant	ADJ
gujaf-438	184	16	,	,	PUNCT
gujaf-438	184	17	suggesting	suggest	VERB
gujaf-438	184	18	that	that	SCONJ
gujaf-438	184	19	the	the	DET
gujaf-438	184	20	overall	overall	ADJ
gujaf-438	184	21	model	model	NOUN
gujaf-438	184	22	is	be	AUX
gujaf-438	184	23	relevant	relevant	ADJ
gujaf-438	184	24	,	,	PUNCT
gujaf-438	184	25	though	though	SCONJ
gujaf-438	184	26	it	it	PRON
gujaf-438	184	27	may	may	AUX
gujaf-438	184	28	haveroomforimprovement.therandomeffectsmodel(randomeps)hasahigherfit	haveroomforimprovement.therandomeffectsmodel(randomeps)hasahigherfit	NOUN
gujaf-438	184	29	-	-	PUNCT
gujaf-438	184	30	statistic	statistic	NOUN
gujaf-438	184	31	of	of	ADP
gujaf-438	184	32	16.69	16.69	NUM
gujaf-438	184	33	,	,	PUNCT
gujaf-438	184	34	but	but	CCONJ
gujaf-438	184	35	the	the	DET
gujaf-438	184	36	f	f	NOUN
gujaf-438	184	37	-	-	PUNCT
gujaf-438	184	38	statistic	statistic	NOUN
gujaf-438	184	39	for	for	ADP
gujaf-438	184	40	joint	joint	ADJ
gujaf-438	184	41	significance	significance	NOUN
gujaf-438	184	42	is	be	AUX
gujaf-438	184	43	not	not	PART
gujaf-438	184	44	significant	significant	ADJ
gujaf-438	184	45	(	(	PUNCT
gujaf-438	184	46	p	p	X
gujaf-438	184	47	=	=	NOUN
gujaf-438	184	48	0.3763	0.3763	NUM
gujaf-438	184	49	)	)	PUNCT
gujaf-438	184	50	,	,	PUNCT
gujaf-438	184	51	suggesting	suggest	VERB
gujaf-438	184	52	that	that	SCONJ
gujaf-438	184	53	the	the	DET
gujaf-438	184	54	random	random	ADJ
gujaf-438	184	55	effects	effect	NOUN
gujaf-438	184	56	model	model	NOUN
gujaf-438	184	57	does	do	AUX
gujaf-438	184	58	not	not	PART
gujaf-438	184	59	provide	provide	VERB
gujaf-438	184	60	a	a	DET
gujaf-438	184	61	better	well	ADJ
gujaf-438	184	62	fit	fit	NOUN
gujaf-438	184	63	for	for	ADP
gujaf-438	184	64	the	the	DET
gujaf-438	184	65	data	datum	NOUN
gujaf-438	184	66	.	.	PUNCT
gujaf-438	185	1	the	the	DET
gujaf-438	185	2	fixed	fix	VERB
gujaf-438	185	3	effects	effect	NOUN
gujaf-438	185	4	model	model	NOUN
gujaf-438	185	5	for	for	ADP
gujaf-438	185	6	pat	pat	PROPN
gujaf-438	185	7	(	(	PUNCT
gujaf-438	185	8	fixlogpat	fixlogpat	PROPN
gujaf-438	185	9	)	)	PUNCT
gujaf-438	185	10	shows	show	VERB
gujaf-438	185	11	a	a	DET
gujaf-438	185	12	fit	fit	NOUN
gujaf-438	185	13	-	-	PUNCT
gujaf-438	185	14	statistic	statistic	NOUN
gujaf-438	185	15	of	of	ADP
gujaf-438	185	16	2.54	2.54	NUM
gujaf-438	185	17	with	with	ADP
gujaf-438	185	18	a	a	DET
gujaf-438	185	19	p	p	NOUN
gujaf-438	185	20	-	-	PUNCT
gujaf-438	185	21	value	value	NOUN
gujaf-438	185	22	of	of	ADP
gujaf-438	185	23	0.0037	0.0037	NUM
gujaf-438	185	24	,	,	PUNCT
gujaf-438	185	25	indicating	indicate	VERB
gujaf-438	185	26	that	that	SCONJ
gujaf-438	185	27	it	it	PRON
gujaf-438	185	28	is	be	AUX
gujaf-438	185	29	statistically	statistically	ADV
gujaf-438	185	30	significant	significant	ADJ
gujaf-438	185	31	.	.	PUNCT
gujaf-438	186	1	the	the	DET
gujaf-438	186	2	f	f	NOUN
gujaf-438	186	3	-	-	PUNCT
gujaf-438	186	4	statistic	statistic	NOUN
gujaf-438	186	5	for	for	ADP
gujaf-438	186	6	joint	joint	ADJ
gujaf-438	186	7	significance	significance	NOUN
gujaf-438	186	8	is	be	AUX
gujaf-438	186	9	very	very	ADV
gujaf-438	186	10	high	high	ADJ
gujaf-438	186	11	(	(	PUNCT
gujaf-438	186	12	55.12	55.12	NUM
gujaf-438	186	13	,	,	PUNCT
gujaf-438	186	14	p	p	X
gujaf-438	186	15	<	<	X
gujaf-438	186	16	0.01	0.01	NUM
gujaf-438	186	17	)	)	PUNCT
gujaf-438	186	18	,	,	PUNCT
gujaf-438	186	19	suggesting	suggest	VERB
gujaf-438	186	20	that	that	SCONJ
gujaf-438	186	21	the	the	DET
gujaf-438	186	22	model	model	NOUN
gujaf-438	186	23	is	be	AUX
gujaf-438	186	24	highly	highly	ADV
gujaf-438	186	25	relevant	relevant	ADJ
gujaf-438	186	26	.	.	PUNCT
gujaf-438	187	1	the	the	DET
gujaf-438	187	2	random	random	ADJ
gujaf-438	187	3	effects	effect	NOUN
gujaf-438	187	4	model	model	NOUN
gujaf-438	187	5	for	for	ADP
gujaf-438	187	6	pat	pat	PROPN
gujaf-438	187	7	(	(	PUNCT
gujaf-438	187	8	randomlogpat	randomlogpat	PROPN
gujaf-438	187	9	)	)	PUNCT
gujaf-438	187	10	has	have	VERB
gujaf-438	187	11	an	an	DET
gujaf-438	187	12	even	even	ADV
gujaf-438	187	13	stronger	strong	ADJ
gujaf-438	187	14	goodness	goodness	NOUN
gujaf-438	187	15	of	of	ADP
gujaf-438	187	16	fit	fit	NOUN
gujaf-438	187	17	,	,	PUNCT
gujaf-438	187	18	with	with	ADP
gujaf-438	187	19	a	a	DET
gujaf-438	187	20	fit	fit	NOUN
gujaf-438	187	21	-	-	PUNCT
gujaf-438	187	22	statistic	statistic	NOUN
gujaf-438	187	23	of	of	ADP
gujaf-438	187	24	8.85	8.85	NUM
gujaf-438	187	25	and	and	CCONJ
gujaf-438	187	26	a	a	DET
gujaf-438	187	27	highly	highly	ADV
gujaf-438	187	28	significantf	significantf	ADJ
gujaf-438	187	29	-	-	PUNCT
gujaf-438	187	30	statisticof725.14(p<0.01),furthersupportingtherandomeffectsspecification	statisticof725.14(p<0.01),furthersupportingtherandomeffectsspecification	NOUN
gujaf-438	187	31	for	for	ADP
gujaf-438	187	32	pat	pat	PROPN
gujaf-438	187	33	.	.	PROPN
gujaf-438	187	34	table	table	PROPN
gujaf-438	187	35	1	1	NUM
gujaf-438	187	36	:	:	PUNCT
gujaf-438	188	1	basic	basic	ADJ
gujaf-438	188	2	statistics	statistic	NOUN
gujaf-438	188	3	statistics	statistics	PROPN
gujaf-438	188	4	roe	roe	PROPN
gujaf-438	188	5	roa	roa	PROPN
gujaf-438	188	6	eps	eps	PROPN
gujaf-438	188	7	logpat	logpat	PROPN
gujaf-438	188	8	logllp	logllp	PROPN
gujaf-438	188	9	logla	logla	PROPN
gujaf-438	188	10	lognpl	lognpl	PROPN
gujaf-438	188	11	logtd	logtd	PROPN
gujaf-438	188	12	mean	mean	VERB
gujaf-438	188	13	1.045	1.045	NUM
gujaf-438	188	14	0.113	0.113	NUM
gujaf-438	188	15	5.631	5.631	NUM
gujaf-438	188	16	12.464	12.464	NUM
gujaf-438	188	17	12.823	12.823	NUM
gujaf-438	188	18	15.472	15.472	NUM
gujaf-438	188	19	14.205	14.205	NUM
gujaf-438	188	20	-0.636	-0.636	PRON
gujaf-438	188	21	median	median	NOUN
gujaf-438	188	22	0.231	0.231	NUM
gujaf-438	188	23	0.035	0.035	NUM
gujaf-438	188	24	0.460	0.460	NUM
gujaf-438	188	25	13.234	13.234	NUM
gujaf-438	188	26	13.448	13.448	NUM
gujaf-438	188	27	16.061	16.061	NUM
gujaf-438	188	28	15.181	15.181	NUM
gujaf-438	188	29	-0.681	-0.681	PUNCT
gujaf-438	188	30	maximum	maximum	ADJ
gujaf-438	188	31	19.600	19.600	NUM
gujaf-438	188	32	3.200	3.200	NUM
gujaf-438	188	33	172.530	172.530	NUM
gujaf-438	188	34	18.265	18.265	NUM
gujaf-438	188	35	17.977	17.977	NUM
gujaf-438	188	36	23.920	23.920	NUM
gujaf-438	188	37	18.966	18.966	NUM
gujaf-438	188	38	8.855	8.855	NUM
gujaf-438	188	39	minimum	minimum	NOUN
gujaf-438	188	40	0.005	0.005	NUM
gujaf-438	188	41	0.000	0.000	NUM
gujaf-438	188	42	0.010	0.010	NUM
gujaf-438	188	43	4.820	4.820	NUM
gujaf-438	188	44	5.199	5.199	NUM
gujaf-438	188	45	9.403	9.403	NUM
gujaf-438	188	46	0.000	0.000	NUM
gujaf-438	188	47	-2.079	-2.079	NOUN
gujaf-438	188	48	std	std	PROPN
gujaf-438	188	49	.	.	PROPN
gujaf-438	188	50	dev	dev	PROPN
gujaf-438	188	51	.	.	PUNCT
gujaf-438	189	1	2.960	2.960	NUM
gujaf-438	189	2	0.369	0.369	NUM
gujaf-438	189	3	21.517	21.517	NUM
gujaf-438	189	4	3.367	3.367	NUM
gujaf-438	189	5	3.094	3.094	NUM
gujaf-438	189	6	3.332	3.332	NUM
gujaf-438	189	7	3.313	3.313	NUM
gujaf-438	189	8	0.879	0.879	NUM
gujaf-438	189	9	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	189	10	,	,	PUNCT
gujaf-438	189	11	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	189	12	398	398	NUM
gujaf-438	189	13	statistics	statistic	NOUN
gujaf-438	189	14	roe	roe	PROPN
gujaf-438	189	15	roa	roa	PROPN
gujaf-438	189	16	eps	eps	PROPN
gujaf-438	189	17	logpat	logpat	PROPN
gujaf-438	189	18	logllp	logllp	PROPN
gujaf-438	189	19	logla	logla	PROPN
gujaf-438	189	20	lognpl	lognpl	PROPN
gujaf-438	189	21	logtd	logtd	PROPN
gujaf-438	189	22	skewness	skewness	NOUN
gujaf-438	189	23	5.096	5.096	NUM
gujaf-438	189	24	7.174	7.174	NUM
gujaf-438	189	25	6.059	6.059	NUM
gujaf-438	189	26	-0.037	-0.037	NUM
gujaf-438	189	27	-0.181	-0.181	PUNCT
gujaf-438	189	28	0.023	0.023	NUM
gujaf-438	189	29	-0.559	-0.559	NUM
gujaf-438	189	30	8.123	8.123	NUM
gujaf-438	189	31	kurtosis	kurtosis	NOUN
gujaf-438	189	32	29.385	29.385	NUM
gujaf-438	189	33	55.800	55.800	NUM
gujaf-438	189	34	42.951	42.951	NUM
gujaf-438	189	35	1.633	1.633	NUM
gujaf-438	189	36	1.750	1.750	NUM
gujaf-438	189	37	1.736	1.736	NUM
gujaf-438	189	38	3.315	3.315	NUM
gujaf-438	189	39	89.583	89.583	NUM
gujaf-438	189	40	jarque	jarque	NOUN
gujaf-438	189	41	bera	bera	NOUN
gujaf-438	189	42	5133.8	5133.8	NUM
gujaf-438	190	1	19209.7	19209.7	NUM
gujaf-438	190	2	11183.6	11183.6	NUM
gujaf-438	190	3	12.018	12.018	NUM
gujaf-438	190	4	10.87	10.87	NUM
gujaf-438	190	5	10.27	10.27	NUM
gujaf-438	190	6	8.646	8.646	NUM
gujaf-438	190	7	49797.4	49797.4	NUM
gujaf-438	190	8	prob	prob	NOUN
gujaf-438	190	9	0.000	0.000	NUM
gujaf-438	190	10	0.000	0.000	NUM
gujaf-438	190	11	0.000	0.000	NUM
gujaf-438	190	12	0.003	0.003	NUM
gujaf-438	190	13	0.005	0.005	NUM
gujaf-438	190	14	0.006	0.006	NUM
gujaf-438	190	15	0.013	0.013	NUM
gujaf-438	190	16	0.000	0.000	NUM
gujaf-438	190	17	source	source	NOUN
gujaf-438	190	18	:	:	PUNCT
gujaf-438	190	19	author	author	NOUN
gujaf-438	190	20	(	(	PUNCT
gujaf-438	190	21	2024	2024	NUM
gujaf-438	190	22	)	)	PUNCT
gujaf-438	190	23	table	table	NOUN
gujaf-438	190	24	2	2	NUM
gujaf-438	190	25	:	:	PUNCT
gujaf-438	190	26	regression	regression	NOUN
gujaf-438	190	27	sesults	sesult	NOUN
gujaf-438	190	28	(	(	PUNCT
gujaf-438	190	29	1	1	NUM
gujaf-438	190	30	)	)	PUNCT
gujaf-438	190	31	(	(	PUNCT
gujaf-438	190	32	2	2	NUM
gujaf-438	190	33	)	)	PUNCT
gujaf-438	190	34	(	(	PUNCT
gujaf-438	190	35	3	3	X
gujaf-438	190	36	)	)	PUNCT
gujaf-438	190	37	(	(	PUNCT
gujaf-438	190	38	4	4	X
gujaf-438	190	39	)	)	PUNCT
gujaf-438	190	40	fixeps	fixep	NOUN
gujaf-438	190	41	randomeps	randomep	NOUN
gujaf-438	190	42	fixlogpat	fixlogpat	PROPN
gujaf-438	190	43	randomlogpat	randomlogpat	PROPN
gujaf-438	190	44	variables	variables	PROPN
gujaf-438	190	45	eps	eps	PROPN
gujaf-438	190	46	epa	epa	PROPN
gujaf-438	190	47	pat	pat	PROPN
gujaf-438	190	48	pat	pat	PROPN
gujaf-438	190	49	logllp	logllp	PROPN
gujaf-438	190	50	-1.22	-1.22	PROPN
gujaf-438	190	51	-1.66	-1.66	NUM
gujaf-438	190	52	0.097	0.097	NUM
gujaf-438	190	53	0.11	0.11	NUM
gujaf-438	190	54	*	*	SYM
gujaf-438	190	55	(	(	PUNCT
gujaf-438	190	56	0.27	0.27	NUM
gujaf-438	190	57	)	)	PUNCT
gujaf-438	190	58	(	(	PUNCT
gujaf-438	190	59	0.12	0.12	NUM
gujaf-438	190	60	)	)	PUNCT
gujaf-438	190	61	(	(	PUNCT
gujaf-438	190	62	0.13	0.13	NUM
gujaf-438	190	63	)	)	PUNCT
gujaf-438	190	64	(	(	PUNCT
gujaf-438	190	65	0.063	0.063	NUM
gujaf-438	190	66	)	)	PUNCT
gujaf-438	190	67	logla	logla	PROPN
gujaf-438	190	68	1.62	1.62	NUM
gujaf-438	190	69	0.54	0.54	NUM
gujaf-438	190	70	0.75	0.75	NUM
gujaf-438	190	71	*	*	PUNCT
gujaf-438	190	72	*	*	PUNCT
gujaf-438	190	73	*	*	PUNCT
gujaf-438	190	74	0.79	0.79	NUM
gujaf-438	190	75	*	*	PUNCT
gujaf-438	190	76	*	*	PUNCT
gujaf-438	190	77	*	*	PUNCT
gujaf-438	190	78	(	(	PUNCT
gujaf-438	190	79	0.14	0.14	NUM
gujaf-438	190	80	)	)	PUNCT
gujaf-438	190	81	(	(	PUNCT
gujaf-438	190	82	0.58	0.58	NUM
gujaf-438	190	83	)	)	PUNCT
gujaf-438	190	84	(	(	PUNCT
gujaf-438	190	85	0	0	NUM
gujaf-438	190	86	)	)	PUNCT
gujaf-438	190	87	(	(	PUNCT
gujaf-438	190	88	0	0	X
gujaf-438	190	89	)	)	PUNCT
gujaf-438	190	90	logtd	logtd	NOUN
gujaf-438	190	91	-4.43	-4.43	NUM
gujaf-438	190	92	*	*	NOUN
gujaf-438	190	93	*	*	NOUN
gujaf-438	190	94	-2.66	-2.66	X
gujaf-438	190	95	-0.030	-0.030	NUM
gujaf-438	190	96	-0.12	-0.12	NUM
gujaf-438	190	97	(	(	PUNCT
gujaf-438	190	98	0.026	0.026	NUM
gujaf-438	190	99	)	)	PUNCT
gujaf-438	190	100	(	(	PUNCT
gujaf-438	190	101	0.17	0.17	NUM
gujaf-438	190	102	)	)	PUNCT
gujaf-438	190	103	(	(	PUNCT
gujaf-438	190	104	0.79	0.79	NUM
gujaf-438	190	105	)	)	PUNCT
gujaf-438	190	106	(	(	PUNCT
gujaf-438	190	107	0.24	0.24	NUM
gujaf-438	190	108	)	)	PUNCT
gujaf-438	190	109	lognpl	lognpl	NOUN
gujaf-438	190	110	1.19	1.19	NUM
gujaf-438	190	111	0.80	0.80	NUM
gujaf-438	190	112	0.071	0.071	NUM
gujaf-438	190	113	0.085	0.085	NUM
gujaf-438	190	114	(	(	PUNCT
gujaf-438	190	115	0.29	0.29	NUM
gujaf-438	190	116	)	)	PUNCT
gujaf-438	190	117	(	(	PUNCT
gujaf-438	190	118	0.47	0.47	NUM
gujaf-438	190	119	)	)	PUNCT
gujaf-438	190	120	(	(	PUNCT
gujaf-438	190	121	0.27	0.27	NUM
gujaf-438	190	122	)	)	PUNCT
gujaf-438	190	123	(	(	PUNCT
gujaf-438	190	124	0.16	0.16	NUM
gujaf-438	190	125	)	)	PUNCT
gujaf-438	190	126	constant	constant	ADJ
gujaf-438	190	127	-23.4	-23.4	PROPN
gujaf-438	190	128	6.04	6.04	NUM
gujaf-438	190	129	-1.45	-1.45	CCONJ
gujaf-438	190	130	-2.54	-2.54	NOUN
gujaf-438	190	131	*	*	NOUN
gujaf-438	190	132	*	*	PUNCT
gujaf-438	190	133	*	*	PUNCT
gujaf-438	190	134	(	(	PUNCT
gujaf-438	190	135	0.19	0.19	NUM
gujaf-438	190	136	)	)	PUNCT
gujaf-438	190	137	(	(	PUNCT
gujaf-438	190	138	0.63	0.63	NUM
gujaf-438	190	139	)	)	PUNCT
gujaf-438	190	140	(	(	PUNCT
gujaf-438	190	141	0.15	0.15	NUM
gujaf-438	190	142	)	)	PUNCT
gujaf-438	190	143	(	(	PUNCT
gujaf-438	190	144	0.000015	0.000015	NUM
gujaf-438	190	145	)	)	PUNCT
gujaf-438	190	146	r	r	NOUN
gujaf-438	190	147	-	-	PUNCT
gujaf-438	190	148	squared	square	VERB
gujaf-438	190	149	0.058	0.058	NUM
gujaf-438	190	150	0.618	0.618	NUM
gujaf-438	190	151	source	source	NOUN
gujaf-438	190	152	:	:	PUNCT
gujaf-438	190	153	author(2024	author(2024	ADJ
gujaf-438	190	154	)	)	PUNCT
gujaf-438	190	155	table	table	NOUN
gujaf-438	190	156	3	3	NUM
gujaf-438	190	157	:	:	PUNCT
gujaf-438	190	158	testresults	testresult	NOUN
gujaf-438	190	159	goodnessoffit	goodnessoffit	VERB
gujaf-438	190	160	joint	joint	ADJ
gujaf-438	190	161	significance	significance	NOUN
gujaf-438	190	162	fit	fit	NOUN
gujaf-438	190	163	-	-	PUNCT
gujaf-438	190	164	statistics	statistic	NOUN
gujaf-438	190	165	p	p	NOUN
gujaf-438	190	166	-	-	PUNCT
gujaf-438	190	167	value	value	NOUN
gujaf-438	190	168	f	f	NOUN
gujaf-438	190	169	-	-	PUNCT
gujaf-438	190	170	statistics	statistic	NOUN
gujaf-438	190	171	p	p	ADJ
gujaf-438	190	172	-	-	PUNCT
gujaf-438	190	173	value	value	NOUN
gujaf-438	190	174	models	model	NOUN
gujaf-438	190	175	fixeps	fixep	VERB
gujaf-438	190	176	4.6	4.6	NUM
gujaf-438	190	177	0.0000	0.0000	NUM
gujaf-438	190	178	2.10	2.10	NUM
gujaf-438	190	179	0.0836	0.0836	NUM
gujaf-438	190	180	randomeps	randomep	NOUN
gujaf-438	190	181	16.69	16.69	NUM
gujaf-438	190	182	0.0000	0.0000	NUM
gujaf-438	190	183	4.23	4.23	NUM
gujaf-438	190	184	0.3763	0.3763	NUM
gujaf-438	190	185	fixlogpat	fixlogpat	NOUN
gujaf-438	190	186	2.54	2.54	NUM
gujaf-438	190	187	0.0037	0.0037	NUM
gujaf-438	190	188	55.12	55.12	NUM
gujaf-438	190	189	0.0000	0.0000	NUM
gujaf-438	190	190	randomlogpat	randomlogpat	VERB
gujaf-438	190	191	8.85	8.85	NUM
gujaf-438	190	192	0.0029	0.0029	NUM
gujaf-438	190	193	725.14	725.14	NUM
gujaf-438	190	194	0.0000	0.0000	NUM
gujaf-438	190	195	source	source	NOUN
gujaf-438	190	196	:	:	PUNCT
gujaf-438	190	197	author(2024	author(2024	NUM
gujaf-438	190	198	)	)	PUNCT
gujaf-438	190	199	.	.	PUNCT
gujaf-438	191	1	discussionof	discussionof	NOUN
gujaf-438	191	2	results	result	NOUN
gujaf-438	191	3	loan	loan	VERB
gujaf-438	191	4	loss	loss	NOUN
gujaf-438	191	5	provisions	provision	NOUN
gujaf-438	191	6	(	(	PUNCT
gujaf-438	191	7	llp	llp	PROPN
gujaf-438	191	8	)	)	PUNCT
gujaf-438	191	9	exhibits	exhibit	VERB
gujaf-438	191	10	a	a	DET
gujaf-438	191	11	negative	negative	ADJ
gujaf-438	191	12	relationship	relationship	NOUN
gujaf-438	191	13	with	with	ADP
gujaf-438	191	14	profitability	profitability	NOUN
gujaf-438	191	15	across	across	ADP
gujaf-438	191	16	several	several	ADJ
gujaf-438	191	17	models	model	NOUN
gujaf-438	191	18	,	,	PUNCT
gujaf-438	191	19	particularly	particularly	ADV
gujaf-438	191	20	for	for	ADP
gujaf-438	191	21	eps	eps	PROPN
gujaf-438	191	22	.	.	PROPN
gujaf-438	191	23	in	in	ADP
gujaf-438	191	24	both	both	CCONJ
gujaf-438	191	25	the	the	DET
gujaf-438	191	26	fixed	fix	VERB
gujaf-438	191	27	and	and	CCONJ
gujaf-438	191	28	random	random	ADJ
gujaf-438	191	29	effects	effect	NOUN
gujaf-438	191	30	models	model	NOUN
gujaf-438	191	31	(	(	PUNCT
gujaf-438	191	32	fixeps	fixep	NOUN
gujaf-438	191	33	and	and	CCONJ
gujaf-438	191	34	randomeps	randomep	NOUN
gujaf-438	191	35	)	)	PUNCT
gujaf-438	191	36	,	,	PUNCT
gujaf-438	191	37	the	the	DET
gujaf-438	191	38	coefficient	coefficient	NOUN
gujaf-438	191	39	for	for	ADP
gujaf-438	191	40	logllp	logllp	NOUN
gujaf-438	191	41	is	be	AUX
gujaf-438	191	42	negative	negative	ADJ
gujaf-438	191	43	.	.	PUNCT
gujaf-438	192	1	specifically	specifically	ADV
gujaf-438	192	2	,	,	PUNCT
gujaf-438	192	3	in	in	ADP
gujaf-438	192	4	the	the	DET
gujaf-438	192	5	model	model	NOUN
gujaf-438	192	6	using	use	VERB
gujaf-438	192	7	eps	eps	PROPN
gujaf-438	192	8	as	as	ADP
gujaf-438	192	9	the	the	DET
gujaf-438	192	10	dependent	dependent	ADJ
gujaf-438	192	11	variable	variable	NOUN
gujaf-438	192	12	,	,	PUNCT
gujaf-438	192	13	the	the	DET
gujaf-438	192	14	coefficient	coefficient	NOUN
gujaf-438	192	15	for	for	ADP
gujaf-438	192	16	logllp	logllp	NOUN
gujaf-438	192	17	is	be	AUX
gujaf-438	192	18	-1.22	-1.22	NOUN
gujaf-438	192	19	(	(	PUNCT
gujaf-438	192	20	fixeps	fixep	NOUN
gujaf-438	192	21	)	)	PUNCT
gujaf-438	192	22	and	and	CCONJ
gujaf-438	192	23	-1.66	-1.66	NUM
gujaf-438	192	24	(	(	PUNCT
gujaf-438	192	25	randomeps	randomep	NOUN
gujaf-438	192	26	)	)	PUNCT
gujaf-438	192	27	.	.	PUNCT
gujaf-438	193	1	thesenegativecoefficientssuggestthatanincreaseinloanlossprovisionsleadstoadecreasein	thesenegativecoefficientssuggestthatanincreaseinloanlossprovisionsleadstoadecreasein	ADJ
gujaf-438	193	2	profitability	profitability	NOUN
gujaf-438	193	3	,	,	PUNCT
gujaf-438	193	4	supporting	support	VERB
gujaf-438	193	5	the	the	DET
gujaf-438	193	6	argument	argument	NOUN
gujaf-438	193	7	that	that	SCONJ
gujaf-438	193	8	higher	high	ADJ
gujaf-438	193	9	provisions	provision	NOUN
gujaf-438	193	10	are	be	AUX
gujaf-438	193	11	indicative	indicative	ADJ
gujaf-438	193	12	of	of	ADP
gujaf-438	193	13	a	a	DET
gujaf-438	193	14	higher	high	ADJ
gujaf-438	193	15	risk	risk	NOUN
gujaf-438	193	16	of	of	ADP
gujaf-438	193	17	defaults	default	NOUN
gujaf-438	193	18	,	,	PUNCT
gujaf-438	193	19	which	which	PRON
gujaf-438	193	20	could	could	AUX
gujaf-438	193	21	undermine	undermine	VERB
gujaf-438	193	22	profitability	profitability	NOUN
gujaf-438	193	23	.	.	PUNCT
gujaf-438	194	1	the	the	DET
gujaf-438	194	2	significance	significance	NOUN
gujaf-438	194	3	levels	level	NOUN
gujaf-438	194	4	of	of	ADP
gujaf-438	194	5	llp	llp	PROPN
gujaf-438	194	6	in	in	ADP
gujaf-438	194	7	the	the	DET
gujaf-438	194	8	models	model	NOUN
gujaf-438	194	9	suggest	suggest	VERB
gujaf-438	194	10	that	that	SCONJ
gujaf-438	194	11	this	this	DET
gujaf-438	194	12	relationship	relationship	NOUN
gujaf-438	194	13	holds	hold	VERB
gujaf-438	194	14	across	across	ADP
gujaf-438	194	15	different	different	ADJ
gujaf-438	194	16	specifications	specification	NOUN
gujaf-438	194	17	,	,	PUNCT
gujaf-438	194	18	though	though	SCONJ
gujaf-438	194	19	it	it	PRON
gujaf-438	194	20	is	be	AUX
gujaf-438	194	21	more	more	ADV
gujaf-438	194	22	pronounced	pronounced	ADJ
gujaf-438	194	23	in	in	ADP
gujaf-438	194	24	the	the	DET
gujaf-438	194	25	random	random	ADJ
gujaf-438	194	26	effects	effect	NOUN
gujaf-438	194	27	model	model	NOUN
gujaf-438	194	28	.	.	PUNCT
gujaf-438	195	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	195	2	,	,	PUNCT
gujaf-438	195	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	195	4	399	399	NUM
gujaf-438	195	5	from	from	ADP
gujaf-438	195	6	a	a	DET
gujaf-438	195	7	theoretical	theoretical	ADJ
gujaf-438	195	8	perspective	perspective	NOUN
gujaf-438	195	9	,	,	PUNCT
gujaf-438	195	10	llp	llp	PROPN
gujaf-438	195	11	is	be	AUX
gujaf-438	195	12	an	an	DET
gujaf-438	195	13	essential	essential	ADJ
gujaf-438	195	14	tool	tool	NOUN
gujaf-438	195	15	for	for	ADP
gujaf-438	195	16	managing	manage	VERB
gujaf-438	195	17	credit	credit	NOUN
gujaf-438	195	18	risk	risk	NOUN
gujaf-438	195	19	,	,	PUNCT
gujaf-438	195	20	as	as	SCONJ
gujaf-438	195	21	it	it	PRON
gujaf-438	195	22	accounts	account	VERB
gujaf-438	195	23	for	for	ADP
gujaf-438	195	24	potential	potential	ADJ
gujaf-438	195	25	loan	loan	NOUN
gujaf-438	195	26	defaults	default	NOUN
gujaf-438	195	27	by	by	ADP
gujaf-438	195	28	setting	set	VERB
gujaf-438	195	29	aside	aside	ADP
gujaf-438	195	30	funds	fund	NOUN
gujaf-438	195	31	.	.	PUNCT
gujaf-438	196	1	however	however	ADV
gujaf-438	196	2	,	,	PUNCT
gujaf-438	196	3	excessive	excessive	ADJ
gujaf-438	196	4	provisioning	provisioning	NOUN
gujaf-438	196	5	may	may	AUX
gujaf-438	196	6	signal	signal	VERB
gujaf-438	196	7	heightened	heightened	ADJ
gujaf-438	196	8	credit	credit	NOUN
gujaf-438	196	9	risk	risk	NOUN
gujaf-438	196	10	,	,	PUNCT
gujaf-438	196	11	potentiallyerodingprofitability	potentiallyerodingprofitability	NOUN
gujaf-438	196	12	.	.	PUNCT
gujaf-438	197	1	this	this	PRON
gujaf-438	197	2	aligns	align	VERB
gujaf-438	197	3	with	with	ADP
gujaf-438	197	4	the	the	DET
gujaf-438	197	5	findings	finding	NOUN
gujaf-438	197	6	of	of	ADP
gujaf-438	197	7	previous	previous	ADJ
gujaf-438	197	8	studies	study	NOUN
gujaf-438	197	9	such	such	ADJ
gujaf-438	197	10	as	as	ADP
gujaf-438	197	11	those	those	PRON
gujaf-438	197	12	by	by	ADP
gujaf-438	197	13	sghaier	sghaier	NOUN
gujaf-438	197	14	&	&	CCONJ
gujaf-438	197	15	ouchene	ouchene	ADJ
gujaf-438	197	16	(	(	PUNCT
gujaf-438	197	17	2021	2021	NUM
gujaf-438	197	18	)	)	PUNCT
gujaf-438	197	19	,	,	PUNCT
gujaf-438	197	20	who	who	PRON
gujaf-438	197	21	observed	observe	VERB
gujaf-438	197	22	a	a	DET
gujaf-438	197	23	similar	similar	ADJ
gujaf-438	197	24	negative	negative	ADJ
gujaf-438	197	25	relationship	relationship	NOUN
gujaf-438	197	26	between	between	ADP
gujaf-438	197	27	provisions	provision	NOUN
gujaf-438	197	28	and	and	CCONJ
gujaf-438	197	29	profitability	profitability	NOUN
gujaf-438	197	30	.	.	PUNCT
gujaf-438	198	1	in	in	ADP
gujaf-438	198	2	their	their	PRON
gujaf-438	198	3	research	research	NOUN
gujaf-438	198	4	,	,	PUNCT
gujaf-438	198	5	they	they	PRON
gujaf-438	198	6	concluded	conclude	VERB
gujaf-438	198	7	that	that	SCONJ
gujaf-438	198	8	the	the	DET
gujaf-438	198	9	relationship	relationship	NOUN
gujaf-438	198	10	between	between	ADP
gujaf-438	198	11	llp	llp	PROPN
gujaf-438	198	12	and	and	CCONJ
gujaf-438	198	13	profitability	profitability	NOUN
gujaf-438	198	14	is	be	AUX
gujaf-438	198	15	not	not	PART
gujaf-438	198	16	linear	linear	ADJ
gujaf-438	198	17	,	,	PUNCT
gujaf-438	198	18	and	and	CCONJ
gujaf-438	198	19	while	while	SCONJ
gujaf-438	198	20	provisioning	provisioning	NOUN
gujaf-438	198	21	reduces	reduce	VERB
gujaf-438	198	22	short	short	ADJ
gujaf-438	198	23	term	term	NOUN
gujaf-438	198	24	profits	profit	NOUN
gujaf-438	198	25	,	,	PUNCT
gujaf-438	198	26	it	it	PRON
gujaf-438	198	27	may	may	AUX
gujaf-438	198	28	protect	protect	VERB
gujaf-438	198	29	banks	bank	NOUN
gujaf-438	198	30	against	against	ADP
gujaf-438	198	31	more	more	ADV
gujaf-438	198	32	significant	significant	ADJ
gujaf-438	198	33	financial	financial	ADJ
gujaf-438	198	34	distress	distress	NOUN
gujaf-438	198	35	.	.	PUNCT
gujaf-438	199	1	similarly	similarly	ADV
gujaf-438	199	2	,	,	PUNCT
gujaf-438	199	3	pasiouras	pasiouras	PROPN
gujaf-438	199	4	&	&	CCONJ
gujaf-438	199	5	kosmidou	kosmidou	PROPN
gujaf-438	199	6	(	(	PUNCT
gujaf-438	199	7	2020	2020	NUM
gujaf-438	199	8	)	)	PUNCT
gujaf-438	199	9	found	find	VERB
gujaf-438	199	10	that	that	SCONJ
gujaf-438	199	11	while	while	SCONJ
gujaf-438	199	12	llp	llp	PROPN
gujaf-438	199	13	reduces	reduce	VERB
gujaf-438	199	14	the	the	DET
gujaf-438	199	15	immediate	immediate	ADJ
gujaf-438	199	16	profitability	profitability	NOUN
gujaf-438	199	17	of	of	ADP
gujaf-438	199	18	banks	bank	NOUN
gujaf-438	199	19	,	,	PUNCT
gujaf-438	199	20	it	it	PRON
gujaf-438	199	21	is	be	AUX
gujaf-438	199	22	crucial	crucial	ADJ
gujaf-438	199	23	for	for	ADP
gujaf-438	199	24	long	long	ADJ
gujaf-438	199	25	-	-	PUNCT
gujaf-438	199	26	term	term	NOUN
gujaf-438	199	27	financial	financial	ADJ
gujaf-438	199	28	stability	stability	NOUN
gujaf-438	199	29	.	.	PUNCT
gujaf-438	200	1	therefore	therefore	ADV
gujaf-438	200	2	,	,	PUNCT
gujaf-438	200	3	the	the	DET
gujaf-438	200	4	negative	negative	ADJ
gujaf-438	200	5	relationship	relationship	NOUN
gujaf-438	200	6	between	between	ADP
gujaf-438	200	7	llp	llp	PROPN
gujaf-438	200	8	and	and	CCONJ
gujaf-438	200	9	profitability	profitability	NOUN
gujaf-438	200	10	can	can	AUX
gujaf-438	200	11	be	be	AUX
gujaf-438	200	12	interpreted	interpret	VERB
gujaf-438	200	13	as	as	ADP
gujaf-438	200	14	the	the	DET
gujaf-438	200	15	result	result	NOUN
gujaf-438	200	16	of	of	ADP
gujaf-438	200	17	prudential	prudential	ADJ
gujaf-438	200	18	risk	risk	NOUN
gujaf-438	200	19	management	management	NOUN
gujaf-438	200	20	practices	practice	NOUN
gujaf-438	200	21	that	that	PRON
gujaf-438	200	22	safeguard	safeguard	VERB
gujaf-438	200	23	banks	bank	NOUN
gujaf-438	200	24	against	against	ADP
gujaf-438	200	25	future	future	ADJ
gujaf-438	200	26	credit	credit	NOUN
gujaf-438	200	27	losses	loss	NOUN
gujaf-438	200	28	but	but	CCONJ
gujaf-438	200	29	simultaneously	simultaneously	ADV
gujaf-438	200	30	reduce	reduce	VERB
gujaf-438	200	31	earnings	earning	NOUN
gujaf-438	200	32	in	in	ADP
gujaf-438	200	33	the	the	DET
gujaf-438	200	34	short	short	ADJ
gujaf-438	200	35	term	term	NOUN
gujaf-438	200	36	.	.	PUNCT
gujaf-438	201	1	loans	loan	NOUN
gujaf-438	201	2	and	and	CCONJ
gujaf-438	201	3	advances	advance	NOUN
gujaf-438	201	4	(	(	PUNCT
gujaf-438	201	5	la	la	NOUN
gujaf-438	201	6	)	)	PUNCT
gujaf-438	201	7	,	,	PUNCT
gujaf-438	201	8	as	as	ADP
gujaf-438	201	9	a	a	DET
gujaf-438	201	10	proportion	proportion	NOUN
gujaf-438	201	11	of	of	ADP
gujaf-438	201	12	total	total	ADJ
gujaf-438	201	13	assets	asset	NOUN
gujaf-438	201	14	,	,	PUNCT
gujaf-438	201	15	display	display	VERB
gujaf-438	201	16	a	a	DET
gujaf-438	201	17	positive	positive	ADJ
gujaf-438	201	18	relationship	relationship	NOUN
gujaf-438	201	19	with	with	ADP
gujaf-438	201	20	profitability	profitability	NOUN
gujaf-438	201	21	,	,	PUNCT
gujaf-438	201	22	particularly	particularly	ADV
gujaf-438	201	23	in	in	ADP
gujaf-438	201	24	the	the	DET
gujaf-438	201	25	fixed	fix	VERB
gujaf-438	201	26	effects	effect	NOUN
gujaf-438	201	27	models	model	NOUN
gujaf-438	201	28	.	.	PUNCT
gujaf-438	202	1	the	the	DET
gujaf-438	202	2	coefficient	coefficient	NOUN
gujaf-438	202	3	for	for	ADP
gujaf-438	202	4	logla	logla	PROPN
gujaf-438	202	5	is	be	AUX
gujaf-438	202	6	significant	significant	ADJ
gujaf-438	202	7	and	and	CCONJ
gujaf-438	202	8	positive	positive	ADJ
gujaf-438	202	9	(	(	PUNCT
gujaf-438	202	10	1.62	1.62	NUM
gujaf-438	202	11	in	in	ADP
gujaf-438	202	12	the	the	DET
gujaf-438	202	13	fixeps	fixep	NOUN
gujaf-438	202	14	model	model	NOUN
gujaf-438	202	15	and	and	CCONJ
gujaf-438	202	16	0.75	0.75	NUM
gujaf-438	202	17	in	in	ADP
gujaf-438	202	18	the	the	DET
gujaf-438	202	19	fixlogpat	fixlogpat	PROPN
gujaf-438	202	20	model	model	PROPN
gujaf-438	202	21	)	)	PUNCT
gujaf-438	202	22	,	,	PUNCT
gujaf-438	202	23	indicating	indicate	VERB
gujaf-438	202	24	that	that	SCONJ
gujaf-438	202	25	higher	high	ADJ
gujaf-438	202	26	loans	loan	NOUN
gujaf-438	202	27	and	and	CCONJ
gujaf-438	202	28	advances	advance	NOUN
gujaf-438	202	29	are	be	AUX
gujaf-438	202	30	associated	associate	VERB
gujaf-438	202	31	with	with	ADP
gujaf-438	202	32	higher	high	ADJ
gujaf-438	202	33	profitability	profitability	NOUN
gujaf-438	202	34	.	.	PUNCT
gujaf-438	203	1	this	this	DET
gujaf-438	203	2	result	result	NOUN
gujaf-438	203	3	suggests	suggest	VERB
gujaf-438	203	4	that	that	SCONJ
gujaf-438	203	5	banks	bank	NOUN
gujaf-438	203	6	that	that	PRON
gujaf-438	203	7	extendmoreloanscan	extendmoreloanscan	PROPN
gujaf-438	203	8	generatehigherreturnsfromtheirlendingactivities	generatehigherreturnsfromtheirlendingactivitie	NOUN
gujaf-438	203	9	.	.	PUNCT
gujaf-438	204	1	inasimilarvein	inasimilarvein	ADJ
gujaf-438	204	2	,	,	PUNCT
gujaf-438	204	3	la	la	PROPN
gujaf-438	204	4	represents	represent	VERB
gujaf-438	204	5	the	the	DET
gujaf-438	204	6	bank‘s	bank‘s	PROPN
gujaf-438	204	7	primary	primary	ADJ
gujaf-438	204	8	asset	asset	NOUN
gujaf-438	204	9	class	class	NOUN
gujaf-438	204	10	,	,	PUNCT
gujaf-438	204	11	and	and	CCONJ
gujaf-438	204	12	its	its	PRON
gujaf-438	204	13	expansion	expansion	NOUN
gujaf-438	204	14	can	can	AUX
gujaf-438	204	15	be	be	AUX
gujaf-438	204	16	beneficial	beneficial	ADJ
gujaf-438	204	17	for	for	ADP
gujaf-438	204	18	generating	generate	VERB
gujaf-438	204	19	higher	high	ADJ
gujaf-438	204	20	income	income	NOUN
gujaf-438	204	21	,	,	PUNCT
gujaf-438	204	22	provided	provide	VERB
gujaf-438	204	23	that	that	SCONJ
gujaf-438	204	24	it	it	PRON
gujaf-438	204	25	is	be	AUX
gujaf-438	204	26	managed	manage	VERB
gujaf-438	204	27	efficiently	efficiently	ADV
gujaf-438	204	28	and	and	CCONJ
gujaf-438	204	29	does	do	AUX
gujaf-438	204	30	not	not	PART
gujaf-438	204	31	increase	increase	VERB
gujaf-438	204	32	risk	risk	NOUN
gujaf-438	204	33	excessively	excessively	ADV
gujaf-438	204	34	.	.	PUNCT
gujaf-438	205	1	this	this	DET
gujaf-438	205	2	finding	finding	NOUN
gujaf-438	205	3	is	be	AUX
gujaf-438	205	4	in	in	ADP
gujaf-438	205	5	line	line	NOUN
gujaf-438	205	6	with	with	ADP
gujaf-438	205	7	the	the	DET
gujaf-438	205	8	notion	notion	NOUN
gujaf-438	205	9	that	that	SCONJ
gujaf-438	205	10	a	a	DET
gujaf-438	205	11	growing	grow	VERB
gujaf-438	205	12	loan	loan	NOUN
gujaf-438	205	13	portfolio	portfolio	NOUN
gujaf-438	205	14	can	can	AUX
gujaf-438	205	15	contribute	contribute	VERB
gujaf-438	205	16	to	to	ADP
gujaf-438	205	17	greater	great	ADJ
gujaf-438	205	18	profitability	profitability	NOUN
gujaf-438	205	19	,	,	PUNCT
gujaf-438	205	20	especially	especially	ADV
gujaf-438	205	21	if	if	SCONJ
gujaf-438	205	22	the	the	DET
gujaf-438	205	23	bank	bank	NOUN
gujaf-438	205	24	is	be	AUX
gujaf-438	205	25	able	able	ADJ
gujaf-438	205	26	to	to	PART
gujaf-438	205	27	manage	manage	VERB
gujaf-438	205	28	risk	risk	NOUN
gujaf-438	205	29	and	and	CCONJ
gujaf-438	205	30	ensure	ensure	VERB
gujaf-438	205	31	the	the	DET
gujaf-438	205	32	loans	loan	NOUN
gujaf-438	205	33	perform	perform	VERB
gujaf-438	205	34	well	well	ADV
gujaf-438	205	35	(	(	PUNCT
gujaf-438	205	36	boudriga	boudriga	PROPN
gujaf-438	205	37	et	et	PROPN
gujaf-438	205	38	al	al	PROPN
gujaf-438	205	39	.	.	PROPN
gujaf-438	205	40	,	,	PUNCT
gujaf-438	205	41	2020	2020	NUM
gujaf-438	205	42	)	)	PUNCT
gujaf-438	205	43	.	.	PUNCT
gujaf-438	206	1	however	however	ADV
gujaf-438	206	2	,	,	PUNCT
gujaf-438	206	3	the	the	DET
gujaf-438	206	4	positive	positive	ADJ
gujaf-438	206	5	relationship	relationship	NOUN
gujaf-438	206	6	also	also	ADV
gujaf-438	206	7	raises	raise	VERB
gujaf-438	206	8	questions	question	NOUN
gujaf-438	206	9	about	about	ADP
gujaf-438	206	10	the	the	DET
gujaf-438	206	11	quality	quality	NOUN
gujaf-438	206	12	of	of	ADP
gujaf-438	206	13	the	the	DET
gujaf-438	206	14	loans	loan	NOUN
gujaf-438	206	15	being	be	AUX
gujaf-438	206	16	issued	issue	VERB
gujaf-438	206	17	.	.	PUNCT
gujaf-438	207	1	while	while	SCONJ
gujaf-438	207	2	an	an	DET
gujaf-438	207	3	increase	increase	NOUN
gujaf-438	207	4	in	in	ADP
gujaf-438	207	5	la	la	PRON
gujaf-438	207	6	generally	generally	ADV
gujaf-438	207	7	leads	lead	VERB
gujaf-438	207	8	to	to	ADP
gujaf-438	207	9	higher	high	ADJ
gujaf-438	207	10	profits	profit	NOUN
gujaf-438	207	11	,	,	PUNCT
gujaf-438	207	12	it	it	PRON
gujaf-438	207	13	is	be	AUX
gujaf-438	207	14	crucial	crucial	ADJ
gujaf-438	207	15	to	to	PART
gujaf-438	207	16	balance	balance	VERB
gujaf-438	207	17	the	the	DET
gujaf-438	207	18	volume	volume	NOUN
gujaf-438	207	19	of	of	ADP
gujaf-438	207	20	loans	loan	NOUN
gujaf-438	207	21	with	with	ADP
gujaf-438	207	22	effective	effective	ADJ
gujaf-438	207	23	credit	credit	NOUN
gujaf-438	207	24	risk	risk	NOUN
gujaf-438	207	25	management	management	NOUN
gujaf-438	207	26	practices	practice	NOUN
gujaf-438	207	27	.	.	PUNCT
gujaf-438	208	1	a	a	DET
gujaf-438	208	2	poorly	poorly	ADV
gujaf-438	208	3	managed	manage	VERB
gujaf-438	208	4	expansion	expansion	NOUN
gujaf-438	208	5	of	of	ADP
gujaf-438	208	6	loans	loan	NOUN
gujaf-438	208	7	can	can	AUX
gujaf-438	208	8	lead	lead	VERB
gujaf-438	208	9	to	to	ADP
gujaf-438	208	10	an	an	DET
gujaf-438	208	11	increase	increase	NOUN
gujaf-438	208	12	in	in	ADP
gujaf-438	208	13	non	non	ADJ
gujaf-438	208	14	-	-	ADJ
gujaf-438	208	15	performing	performing	ADJ
gujaf-438	208	16	loans	loan	NOUN
gujaf-438	208	17	(	(	PUNCT
gujaf-438	208	18	npls	npls	NOUN
gujaf-438	208	19	)	)	PUNCT
gujaf-438	208	20	and	and	CCONJ
gujaf-438	208	21	eventually	eventually	ADV
gujaf-438	208	22	harm	harm	VERB
gujaf-438	208	23	profitability	profitability	NOUN
gujaf-438	208	24	.	.	PUNCT
gujaf-438	209	1	research	research	NOUN
gujaf-438	209	2	by	by	ADP
gujaf-438	209	3	kouser	kouser	PROPN
gujaf-438	209	4	et	et	PROPN
gujaf-438	209	5	al	al	PROPN
gujaf-438	209	6	.	.	PROPN
gujaf-438	210	1	(	(	PUNCT
gujaf-438	210	2	2022	2022	NUM
gujaf-438	210	3	)	)	PUNCT
gujaf-438	210	4	also	also	ADV
gujaf-438	210	5	highlights	highlight	VERB
gujaf-438	210	6	that	that	SCONJ
gujaf-438	210	7	loan	loan	NOUN
gujaf-438	210	8	portfolios	portfolio	NOUN
gujaf-438	210	9	can	can	AUX
gujaf-438	210	10	contribute	contribute	VERB
gujaf-438	210	11	to	to	ADP
gujaf-438	210	12	profitability	profitability	NOUN
gujaf-438	210	13	,	,	PUNCT
gujaf-438	210	14	but	but	CCONJ
gujaf-438	210	15	at	at	ADP
gujaf-438	210	16	the	the	DET
gujaf-438	210	17	same	same	ADJ
gujaf-438	210	18	time	time	NOUN
gujaf-438	210	19	,	,	PUNCT
gujaf-438	210	20	a	a	DET
gujaf-438	210	21	significant	significant	ADJ
gujaf-438	210	22	increase	increase	NOUN
gujaf-438	210	23	in	in	ADP
gujaf-438	210	24	loans	loan	NOUN
gujaf-438	210	25	without	without	ADP
gujaf-438	210	26	proper	proper	ADJ
gujaf-438	210	27	risk	risk	NOUN
gujaf-438	210	28	controls	control	NOUN
gujaf-438	210	29	can	can	AUX
gujaf-438	210	30	lead	lead	VERB
gujaf-438	210	31	to	to	ADP
gujaf-438	210	32	higher	high	ADJ
gujaf-438	210	33	default	default	NOUN
gujaf-438	210	34	rates	rate	NOUN
gujaf-438	210	35	and	and	CCONJ
gujaf-438	210	36	reduce	reduce	VERB
gujaf-438	210	37	bank	bank	NOUN
gujaf-438	210	38	performance	performance	NOUN
gujaf-438	210	39	.	.	PUNCT
gujaf-438	211	1	therefore	therefore	ADV
gujaf-438	211	2	,	,	PUNCT
gujaf-438	211	3	while	while	SCONJ
gujaf-438	211	4	the	the	DET
gujaf-438	211	5	volume	volume	NOUN
gujaf-438	211	6	of	of	ADP
gujaf-438	211	7	loans	loan	NOUN
gujaf-438	211	8	may	may	AUX
gujaf-438	211	9	directly	directly	ADV
gujaf-438	211	10	contribute	contribute	VERB
gujaf-438	211	11	to	to	ADP
gujaf-438	211	12	profits	profit	NOUN
gujaf-438	211	13	,	,	PUNCT
gujaf-438	211	14	the	the	DET
gujaf-438	211	15	quality	quality	NOUN
gujaf-438	211	16	and	and	CCONJ
gujaf-438	211	17	risk	risk	NOUN
gujaf-438	211	18	management	management	NOUN
gujaf-438	211	19	associated	associate	VERB
gujaf-438	211	20	with	with	ADP
gujaf-438	211	21	those	those	DET
gujaf-438	211	22	loans	loan	NOUN
gujaf-438	211	23	are	be	AUX
gujaf-438	211	24	equally	equally	ADV
gujaf-438	211	25	important	important	ADJ
gujaf-438	211	26	for	for	ADP
gujaf-438	211	27	long	long	ADJ
gujaf-438	211	28	-	-	PUNCT
gujaf-438	211	29	term	term	NOUN
gujaf-438	211	30	profitability	profitability	NOUN
gujaf-438	211	31	.	.	PUNCT
gujaf-438	212	1	total	total	ADJ
gujaf-438	212	2	deposits	deposit	NOUN
gujaf-438	212	3	(	(	PUNCT
gujaf-438	212	4	td	td	NOUN
gujaf-438	212	5	)	)	PUNCT
gujaf-438	212	6	also	also	ADV
gujaf-438	212	7	play	play	VERB
gujaf-438	212	8	a	a	DET
gujaf-438	212	9	crucial	crucial	ADJ
gujaf-438	212	10	role	role	NOUN
gujaf-438	212	11	in	in	ADP
gujaf-438	212	12	the	the	DET
gujaf-438	212	13	profitability	profitability	NOUN
gujaf-438	212	14	of	of	ADP
gujaf-438	212	15	commercial	commercial	ADJ
gujaf-438	212	16	banks	bank	NOUN
gujaf-438	212	17	.	.	PUNCT
gujaf-438	213	1	in	in	ADP
gujaf-438	213	2	the	the	DET
gujaf-438	213	3	regression	regression	NOUN
gujaf-438	213	4	models	model	NOUN
gujaf-438	213	5	,	,	PUNCT
gujaf-438	213	6	logtd	logtd	NOUN
gujaf-438	213	7	demonstrates	demonstrate	VERB
gujaf-438	213	8	a	a	DET
gujaf-438	213	9	generally	generally	ADV
gujaf-438	213	10	negative	negative	ADJ
gujaf-438	213	11	relationship	relationship	NOUN
gujaf-438	213	12	with	with	ADP
gujaf-438	213	13	profitability	profitability	NOUN
gujaf-438	213	14	,	,	PUNCT
gujaf-438	213	15	particularly	particularly	ADV
gujaf-438	213	16	in	in	ADP
gujaf-438	213	17	the	the	DET
gujaf-438	213	18	fixed	fix	VERB
gujaf-438	213	19	effects	effect	NOUN
gujaf-438	213	20	model	model	NOUN
gujaf-438	213	21	for	for	ADP
gujaf-438	213	22	eps	eps	PROPN
gujaf-438	213	23	.	.	PUNCT
gujaf-438	214	1	the	the	DET
gujaf-438	214	2	coefficient	coefficient	NOUN
gujaf-438	214	3	for	for	ADP
gujaf-438	214	4	logtd	logtd	NOUN
gujaf-438	214	5	is	be	AUX
gujaf-438	214	6	-4.43	-4.43	NUM
gujaf-438	214	7	in	in	ADP
gujaf-438	214	8	thefixeps	thefixep	NOUN
gujaf-438	214	9	model	model	NOUN
gujaf-438	214	10	,	,	PUNCT
gujaf-438	214	11	which	which	PRON
gujaf-438	214	12	suggests	suggest	VERB
gujaf-438	214	13	that	that	SCONJ
gujaf-438	214	14	as	as	ADP
gujaf-438	214	15	the	the	DET
gujaf-438	214	16	proportion	proportion	NOUN
gujaf-438	214	17	of	of	ADP
gujaf-438	214	18	total	total	ADJ
gujaf-438	214	19	deposits	deposit	NOUN
gujaf-438	214	20	to	to	PART
gujaf-438	214	21	total	total	ADJ
gujaf-438	214	22	assets	asset	NOUN
gujaf-438	214	23	increases	increase	NOUN
gujaf-438	214	24	,	,	PUNCT
gujaf-438	214	25	profitabilitydecreases	profitabilitydecrease	NOUN
gujaf-438	214	26	.	.	PUNCT
gujaf-438	215	1	this	this	PRON
gujaf-438	215	2	can	can	AUX
gujaf-438	215	3	be	be	AUX
gujaf-438	215	4	interpreted	interpret	VERB
gujaf-438	215	5	as	as	ADP
gujaf-438	215	6	a	a	DET
gujaf-438	215	7	signal	signal	NOUN
gujaf-438	215	8	that	that	SCONJ
gujaf-438	215	9	a	a	DET
gujaf-438	215	10	reliance	reliance	NOUN
gujaf-438	215	11	on	on	ADP
gujaf-438	215	12	deposits	deposit	NOUN
gujaf-438	215	13	for	for	ADP
gujaf-438	215	14	funding	funding	NOUN
gujaf-438	215	15	may	may	AUX
gujaf-438	215	16	raise	raise	VERB
gujaf-438	215	17	operational	operational	ADJ
gujaf-438	215	18	costs	cost	NOUN
gujaf-438	215	19	,	,	PUNCT
gujaf-438	215	20	particularly	particularly	ADV
gujaf-438	215	21	if	if	SCONJ
gujaf-438	215	22	banks	bank	NOUN
gujaf-438	215	23	need	need	VERB
gujaf-438	215	24	to	to	PART
gujaf-438	215	25	offer	offer	VERB
gujaf-438	215	26	higher	high	ADJ
gujaf-438	215	27	interest	interest	NOUN
gujaf-438	215	28	rates	rate	NOUN
gujaf-438	215	29	to	to	PART
gujaf-438	215	30	attract	attract	VERB
gujaf-438	215	31	deposits	deposit	NOUN
gujaf-438	215	32	.	.	PUNCT
gujaf-438	216	1	the	the	DET
gujaf-438	216	2	negative	negative	ADJ
gujaf-438	216	3	impact	impact	NOUN
gujaf-438	216	4	of	of	ADP
gujaf-438	216	5	td	td	NOUN
gujaf-438	216	6	on	on	ADP
gujaf-438	216	7	profitability	profitability	NOUN
gujaf-438	216	8	might	might	AUX
gujaf-438	216	9	reflect	reflect	VERB
gujaf-438	216	10	the	the	DET
gujaf-438	216	11	cost	cost	NOUN
gujaf-438	216	12	of	of	ADP
gujaf-438	216	13	funding	funding	NOUN
gujaf-438	216	14	through	through	ADP
gujaf-438	216	15	deposits	deposit	NOUN
gujaf-438	216	16	compared	compare	VERB
gujaf-438	216	17	to	to	ADP
gujaf-438	216	18	other	other	ADJ
gujaf-438	216	19	,	,	PUNCT
gujaf-438	216	20	more	more	ADJ
gujaf-438	216	21	cost	cost	NOUN
gujaf-438	216	22	-	-	PUNCT
gujaf-438	216	23	effective	effective	ADJ
gujaf-438	216	24	sources	source	NOUN
gujaf-438	216	25	of	of	ADP
gujaf-438	216	26	capital	capital	NOUN
gujaf-438	216	27	(	(	PUNCT
gujaf-438	216	28	andries	andries	PROPN
gujaf-438	216	29	&	&	CCONJ
gujaf-438	216	30	pirovano	pirovano	PROPN
gujaf-438	216	31	,	,	PUNCT
gujaf-438	216	32	2020	2020	NUM
gujaf-438	216	33	)	)	PUNCT
gujaf-438	216	34	.	.	PUNCT
gujaf-438	217	1	additionally	additionally	ADV
gujaf-438	217	2	,	,	PUNCT
gujaf-438	217	3	this	this	DET
gujaf-438	217	4	finding	finding	NOUN
gujaf-438	217	5	highlights	highlight	VERB
gujaf-438	217	6	the	the	DET
gujaf-438	217	7	importance	importance	NOUN
gujaf-438	217	8	of	of	ADP
gujaf-438	217	9	managing	manage	VERB
gujaf-438	217	10	the	the	DET
gujaf-438	217	11	deposit	deposit	NOUN
gujaf-438	217	12	base	base	NOUN
gujaf-438	217	13	efficiently	efficiently	ADV
gujaf-438	217	14	.	.	PUNCT
gujaf-438	218	1	while	while	SCONJ
gujaf-438	218	2	deposits	deposit	NOUN
gujaf-438	218	3	provide	provide	VERB
gujaf-438	218	4	a	a	DET
gujaf-438	218	5	stable	stable	ADJ
gujaf-438	218	6	funding	funding	NOUN
gujaf-438	218	7	source	source	NOUN
gujaf-438	218	8	,	,	PUNCT
gujaf-438	218	9	excessive	excessive	ADJ
gujaf-438	218	10	reliance	reliance	NOUN
gujaf-438	218	11	on	on	ADP
gujaf-438	218	12	them	they	PRON
gujaf-438	218	13	can	can	AUX
gujaf-438	218	14	erode	erode	VERB
gujaf-438	218	15	profitability	profitability	NOUN
gujaf-438	218	16	,	,	PUNCT
gujaf-438	218	17	especially	especially	ADV
gujaf-438	218	18	if	if	SCONJ
gujaf-438	218	19	deposit	deposit	NOUN
gujaf-438	218	20	rates	rate	NOUN
gujaf-438	218	21	are	be	AUX
gujaf-438	218	22	high	high	ADJ
gujaf-438	218	23	or	or	CCONJ
gujaf-438	218	24	if	if	SCONJ
gujaf-438	218	25	there	there	PRON
gujaf-438	218	26	are	be	VERB
gujaf-438	218	27	significant	significant	ADJ
gujaf-438	218	28	administrative	administrative	ADJ
gujaf-438	218	29	costs	cost	NOUN
gujaf-438	218	30	associated	associate	VERB
gujaf-438	218	31	with	with	ADP
gujaf-438	218	32	deposit	deposit	NOUN
gujaf-438	218	33	gathering	gathering	NOUN
gujaf-438	218	34	.	.	PUNCT
gujaf-438	219	1	this	this	DET
gujaf-438	219	2	result	result	NOUN
gujaf-438	219	3	is	be	AUX
gujaf-438	219	4	consistent	consistent	ADJ
gujaf-438	219	5	with	with	ADP
gujaf-438	219	6	the	the	DET
gujaf-438	219	7	findings	finding	NOUN
gujaf-438	219	8	of	of	ADP
gujaf-438	219	9	studies	study	NOUN
gujaf-438	219	10	by	by	ADP
gujaf-438	219	11	kosmidou	kosmidou	PROPN
gujaf-438	219	12	(	(	PUNCT
gujaf-438	219	13	2022	2022	NUM
gujaf-438	219	14	)	)	PUNCT
gujaf-438	219	15	,	,	PUNCT
gujaf-438	219	16	who	who	PRON
gujaf-438	219	17	found	find	VERB
gujaf-438	219	18	that	that	SCONJ
gujaf-438	219	19	banks	bank	NOUN
gujaf-438	219	20	relying	rely	VERB
gujaf-438	219	21	on	on	ADP
gujaf-438	219	22	deposit	deposit	NOUN
gujaf-438	219	23	funding	funding	NOUN
gujaf-438	219	24	face	face	VERB
gujaf-438	219	25	higher	high	ADJ
gujaf-438	219	26	operational	operational	ADJ
gujaf-438	219	27	costs	cost	NOUN
gujaf-438	219	28	,	,	PUNCT
gujaf-438	219	29	whichcannegativelyaffectprofitability.therefore	whichcannegativelyaffectprofitability.therefore	NOUN
gujaf-438	219	30	,	,	PUNCT
gujaf-438	219	31	managingthedeposit	managingthedeposit	NOUN
gujaf-438	219	32	-	-	PUNCT
gujaf-438	219	33	to	to	ADP
gujaf-438	219	34	-	-	PUNCT
gujaf-438	219	35	assetratiois	assetratiois	NOUN
gujaf-438	219	36	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	219	37	,	,	PUNCT
gujaf-438	219	38	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	219	39	400	400	NUM
gujaf-438	219	40	crucial	crucial	ADJ
gujaf-438	219	41	for	for	ADP
gujaf-438	219	42	maintaining	maintain	VERB
gujaf-438	219	43	profitability	profitability	NOUN
gujaf-438	219	44	,	,	PUNCT
gujaf-438	219	45	as	as	SCONJ
gujaf-438	219	46	indicated	indicate	VERB
gujaf-438	219	47	by	by	ADP
gujaf-438	219	48	the	the	DET
gujaf-438	219	49	negative	negative	ADJ
gujaf-438	219	50	relationship	relationship	NOUN
gujaf-438	219	51	observed	observe	VERB
gujaf-438	219	52	in	in	ADP
gujaf-438	219	53	this	this	DET
gujaf-438	219	54	study	study	NOUN
gujaf-438	219	55	.	.	PUNCT
gujaf-438	220	1	non	non	ADJ
gujaf-438	220	2	-	-	ADJ
gujaf-438	220	3	performing	performing	ADJ
gujaf-438	220	4	loans	loan	NOUN
gujaf-438	220	5	(	(	PUNCT
gujaf-438	220	6	npl	npl	NOUN
gujaf-438	220	7	)	)	PUNCT
gujaf-438	220	8	represent	represent	VERB
gujaf-438	220	9	another	another	DET
gujaf-438	220	10	key	key	ADJ
gujaf-438	220	11	variable	variable	NOUN
gujaf-438	220	12	that	that	PRON
gujaf-438	220	13	influences	influence	VERB
gujaf-438	220	14	bank	bank	NOUN
gujaf-438	220	15	profitability	profitability	NOUN
gujaf-438	220	16	.	.	PUNCT
gujaf-438	221	1	however	however	ADV
gujaf-438	221	2	,	,	PUNCT
gujaf-438	221	3	the	the	DET
gujaf-438	221	4	regression	regression	NOUN
gujaf-438	221	5	results	result	NOUN
gujaf-438	221	6	suggest	suggest	VERB
gujaf-438	221	7	that	that	SCONJ
gujaf-438	221	8	the	the	DET
gujaf-438	221	9	relationship	relationship	NOUN
gujaf-438	221	10	between	between	ADP
gujaf-438	221	11	npl	npl	PROPN
gujaf-438	221	12	and	and	CCONJ
gujaf-438	221	13	profitability	profitability	NOUN
gujaf-438	221	14	is	be	AUX
gujaf-438	221	15	not	not	PART
gujaf-438	221	16	straightforward	straightforward	ADJ
gujaf-438	221	17	.	.	PUNCT
gujaf-438	222	1	in	in	ADP
gujaf-438	222	2	the	the	DET
gujaf-438	222	3	models	model	NOUN
gujaf-438	222	4	for	for	ADP
gujaf-438	222	5	both	both	DET
gujaf-438	222	6	eps	eps	PROPN
gujaf-438	222	7	and	and	CCONJ
gujaf-438	222	8	pat	pat	PROPN
gujaf-438	222	9	,	,	PUNCT
gujaf-438	222	10	lognpl	lognpl	PROPN
gujaf-438	222	11	has	have	VERB
gujaf-438	222	12	a	a	DET
gujaf-438	222	13	positive	positive	ADJ
gujaf-438	222	14	but	but	CCONJ
gujaf-438	222	15	statistically	statistically	ADV
gujaf-438	222	16	insignificant	insignificant	ADJ
gujaf-438	222	17	coefficient	coefficient	NOUN
gujaf-438	222	18	.	.	PUNCT
gujaf-438	223	1	for	for	ADP
gujaf-438	223	2	instance	instance	NOUN
gujaf-438	223	3	,	,	PUNCT
gujaf-438	223	4	the	the	DET
gujaf-438	223	5	coefficient	coefficient	NOUN
gujaf-438	223	6	for	for	ADP
gujaf-438	223	7	lognpl	lognpl	PROPN
gujaf-438	223	8	is	be	AUX
gujaf-438	223	9	1.19	1.19	NUM
gujaf-438	223	10	in	in	ADP
gujaf-438	223	11	the	the	DET
gujaf-438	223	12	fixepsmodeland0.80intherandomepsmodel	fixepsmodeland0.80intherandomepsmodel	NOUN
gujaf-438	223	13	.	.	PUNCT
gujaf-438	224	1	thissuggeststhat	thissuggeststhat	NOUN
gujaf-438	224	2	,	,	PUNCT
gujaf-438	224	3	contrary	contrary	ADV
gujaf-438	224	4	to	to	ADP
gujaf-438	224	5	expectations	expectation	NOUN
gujaf-438	224	6	,	,	PUNCT
gujaf-438	224	7	an	an	DET
gujaf-438	224	8	increase	increase	NOUN
gujaf-438	224	9	in	in	ADP
gujaf-438	224	10	non	non	ADJ
gujaf-438	224	11	-	-	ADJ
gujaf-438	224	12	performing	performing	ADJ
gujaf-438	224	13	loans	loan	NOUN
gujaf-438	224	14	does	do	AUX
gujaf-438	224	15	not	not	PART
gujaf-438	224	16	significantly	significantly	ADV
gujaf-438	224	17	affect	affect	VERB
gujaf-438	224	18	profitability	profitability	NOUN
gujaf-438	224	19	.	.	PUNCT
gujaf-438	225	1	thepositivesignofthecoefficient	thepositivesignofthecoefficient	ADJ
gujaf-438	225	2	couldbeexplainedbyseveral	couldbeexplainedbyseveral	ADJ
gujaf-438	225	3	factors	factor	NOUN
gujaf-438	225	4	.	.	PUNCT
gujaf-438	226	1	first	first	ADV
gujaf-438	226	2	,	,	PUNCT
gujaf-438	226	3	itispossiblethat	itispossiblethat	PRON
gujaf-438	226	4	some	some	DET
gujaf-438	226	5	banks	bank	NOUN
gujaf-438	226	6	manage	manage	VERB
gujaf-438	226	7	non	non	ADJ
gujaf-438	226	8	-	-	ADJ
gujaf-438	226	9	performing	performing	ADJ
gujaf-438	226	10	loans	loan	NOUN
gujaf-438	226	11	effectively	effectively	ADV
gujaf-438	226	12	through	through	ADP
gujaf-438	226	13	restructuring	restructuring	NOUN
gujaf-438	226	14	or	or	CCONJ
gujaf-438	226	15	other	other	ADJ
gujaf-438	226	16	methods	method	NOUN
gujaf-438	226	17	that	that	PRON
gujaf-438	226	18	mitigate	mitigate	VERB
gujaf-438	226	19	the	the	DET
gujaf-438	226	20	negative	negative	ADJ
gujaf-438	226	21	impact	impact	NOUN
gujaf-438	226	22	on	on	ADP
gujaf-438	226	23	earnings	earning	NOUN
gujaf-438	226	24	.	.	PUNCT
gujaf-438	227	1	additionally	additionally	ADV
gujaf-438	227	2	,	,	PUNCT
gujaf-438	227	3	in	in	ADP
gujaf-438	227	4	some	some	DET
gujaf-438	227	5	cases	case	NOUN
gujaf-438	227	6	,	,	PUNCT
gujaf-438	227	7	higher	high	ADJ
gujaf-438	227	8	npls	npls	NOUN
gujaf-438	227	9	couldbe	couldbe	VERB
gujaf-438	227	10	a	a	DET
gujaf-438	227	11	reflection	reflection	NOUN
gujaf-438	227	12	of	of	ADP
gujaf-438	227	13	banks	bank	NOUN
gujaf-438	227	14	taking	take	VERB
gujaf-438	227	15	on	on	ADP
gujaf-438	227	16	more	more	ADJ
gujaf-438	227	17	high	high	ADJ
gujaf-438	227	18	-	-	PUNCT
gujaf-438	227	19	risk	risk	NOUN
gujaf-438	227	20	loans	loan	NOUN
gujaf-438	227	21	,	,	PUNCT
gujaf-438	227	22	which	which	PRON
gujaf-438	227	23	may	may	AUX
gujaf-438	227	24	initially	initially	ADV
gujaf-438	227	25	generate	generate	VERB
gujaf-438	227	26	higher	high	ADJ
gujaf-438	227	27	returns	return	NOUN
gujaf-438	227	28	even	even	ADV
gujaf-438	227	29	if	if	SCONJ
gujaf-438	227	30	they	they	PRON
gujaf-438	227	31	eventually	eventually	ADV
gujaf-438	227	32	lead	lead	VERB
gujaf-438	227	33	to	to	ADP
gujaf-438	227	34	defaults	default	NOUN
gujaf-438	227	35	.	.	PUNCT
gujaf-438	228	1	however	however	ADV
gujaf-438	228	2	,	,	PUNCT
gujaf-438	228	3	the	the	DET
gujaf-438	228	4	lack	lack	NOUN
gujaf-438	228	5	of	of	ADP
gujaf-438	228	6	statistical	statistical	ADJ
gujaf-438	228	7	significance	significance	NOUN
gujaf-438	228	8	suggests	suggest	VERB
gujaf-438	228	9	that	that	SCONJ
gujaf-438	228	10	this	this	DET
gujaf-438	228	11	relationship	relationship	NOUN
gujaf-438	228	12	may	may	AUX
gujaf-438	228	13	be	be	AUX
gujaf-438	228	14	weak	weak	ADJ
gujaf-438	228	15	or	or	CCONJ
gujaf-438	228	16	indirect	indirect	ADJ
gujaf-438	228	17	,	,	PUNCT
gujaf-438	228	18	and	and	CCONJ
gujaf-438	228	19	further	further	ADJ
gujaf-438	228	20	analysis	analysis	NOUN
gujaf-438	228	21	may	may	AUX
gujaf-438	228	22	be	be	AUX
gujaf-438	228	23	required	require	VERB
gujaf-438	228	24	to	to	PART
gujaf-438	228	25	explore	explore	VERB
gujaf-438	228	26	other	other	ADJ
gujaf-438	228	27	underlying	underlying	ADJ
gujaf-438	228	28	factors	factor	NOUN
gujaf-438	228	29	.	.	PUNCT
gujaf-438	229	1	this	this	PRON
gujaf-438	229	2	is	be	AUX
gujaf-438	229	3	consistent	consistent	ADJ
gujaf-438	229	4	with	with	ADP
gujaf-438	229	5	the	the	DET
gujaf-438	229	6	findings	finding	NOUN
gujaf-438	229	7	of	of	ADP
gujaf-438	229	8	studies	study	NOUN
gujaf-438	229	9	by	by	ADP
gujaf-438	229	10	boudriga	boudriga	ADJ
gujaf-438	229	11	etal	etal	NOUN
gujaf-438	229	12	.	.	PUNCT
gujaf-438	230	1	(	(	PUNCT
gujaf-438	230	2	2020	2020	NUM
gujaf-438	230	3	)	)	PUNCT
gujaf-438	230	4	,	,	PUNCT
gujaf-438	230	5	which	which	PRON
gujaf-438	230	6	suggest	suggest	VERB
gujaf-438	230	7	that	that	SCONJ
gujaf-438	230	8	the	the	DET
gujaf-438	230	9	impact	impact	NOUN
gujaf-438	230	10	of	of	ADP
gujaf-438	230	11	npls	npls	NOUN
gujaf-438	230	12	on	on	ADP
gujaf-438	230	13	profitability	profitability	NOUN
gujaf-438	230	14	can	can	AUX
gujaf-438	230	15	vary	vary	VERB
gujaf-438	230	16	significantly	significantly	ADV
gujaf-438	230	17	depending	depend	VERB
gujaf-438	230	18	on	on	ADP
gujaf-438	230	19	the	the	DET
gujaf-438	230	20	specific	specific	ADJ
gujaf-438	230	21	management	management	NOUN
gujaf-438	230	22	strategies	strategy	NOUN
gujaf-438	230	23	employed	employ	VERB
gujaf-438	230	24	by	by	ADP
gujaf-438	230	25	banks	bank	NOUN
gujaf-438	230	26	and	and	CCONJ
gujaf-438	230	27	the	the	DET
gujaf-438	230	28	regulatory	regulatory	ADJ
gujaf-438	230	29	environment	environment	NOUN
gujaf-438	230	30	in	in	ADP
gujaf-438	230	31	which	which	PRON
gujaf-438	230	32	they	they	PRON
gujaf-438	230	33	operate	operate	VERB
gujaf-438	230	34	.	.	PUNCT
gujaf-438	231	1	alshurideh	alshurideh	ADV
gujaf-438	231	2	et	et	PROPN
gujaf-438	231	3	al	al	PROPN
gujaf-438	231	4	.	.	PROPN
gujaf-438	232	1	(	(	PUNCT
gujaf-438	232	2	2022	2022	NUM
gujaf-438	232	3	)	)	PUNCT
gujaf-438	232	4	also	also	ADV
gujaf-438	232	5	argue	argue	VERB
gujaf-438	232	6	that	that	SCONJ
gujaf-438	232	7	while	while	SCONJ
gujaf-438	232	8	npls	npls	NOUN
gujaf-438	232	9	are	be	AUX
gujaf-438	232	10	generally	generally	ADV
gujaf-438	232	11	expected	expect	VERB
gujaf-438	232	12	to	to	PART
gujaf-438	232	13	harm	harm	VERB
gujaf-438	232	14	profitability	profitability	NOUN
gujaf-438	232	15	,	,	PUNCT
gujaf-438	232	16	certain	certain	ADJ
gujaf-438	232	17	strategies	strategy	NOUN
gujaf-438	232	18	such	such	ADJ
gujaf-438	232	19	as	as	ADP
gujaf-438	232	20	effective	effective	ADJ
gujaf-438	232	21	loan	loan	NOUN
gujaf-438	232	22	recovery	recovery	NOUN
gujaf-438	232	23	mechanisms	mechanism	NOUN
gujaf-438	232	24	or	or	CCONJ
gujaf-438	232	25	asset	asset	NOUN
gujaf-438	232	26	sales	sale	NOUN
gujaf-438	232	27	can	can	AUX
gujaf-438	232	28	mitigate	mitigate	VERB
gujaf-438	232	29	their	their	PRON
gujaf-438	232	30	impact	impact	NOUN
gujaf-438	232	31	.	.	PUNCT
gujaf-438	233	1	when	when	SCONJ
gujaf-438	233	2	profitability	profitability	NOUN
gujaf-438	233	3	is	be	AUX
gujaf-438	233	4	measured	measure	VERB
gujaf-438	233	5	as	as	ADP
gujaf-438	233	6	profit	profit	NOUN
gujaf-438	233	7	after	after	ADP
gujaf-438	233	8	tax	tax	NOUN
gujaf-438	233	9	(	(	PUNCT
gujaf-438	233	10	pat	pat	PROPN
gujaf-438	233	11	)	)	PUNCT
gujaf-438	233	12	,	,	PUNCT
gujaf-438	233	13	the	the	DET
gujaf-438	233	14	regression	regression	NOUN
gujaf-438	233	15	results	result	NOUN
gujaf-438	233	16	indicate	indicate	VERB
gujaf-438	233	17	that	that	SCONJ
gujaf-438	233	18	some	some	DET
gujaf-438	233	19	variables	variable	NOUN
gujaf-438	233	20	exhibit	exhibit	VERB
gujaf-438	233	21	stronger	strong	ADJ
gujaf-438	233	22	significance	significance	NOUN
gujaf-438	233	23	and	and	CCONJ
gujaf-438	233	24	relationships	relationship	NOUN
gujaf-438	233	25	compared	compare	VERB
gujaf-438	233	26	to	to	ADP
gujaf-438	233	27	when	when	SCONJ
gujaf-438	233	28	eps	eps	PROPN
gujaf-438	233	29	is	be	AUX
gujaf-438	233	30	used	use	VERB
gujaf-438	233	31	.	.	PUNCT
gujaf-438	234	1	logla	logla	PROPN
gujaf-438	234	2	,	,	PUNCT
gujaf-438	234	3	forinstance	forinstance	PROPN
gujaf-438	234	4	,	,	PUNCT
gujaf-438	234	5	continues	continue	VERB
gujaf-438	234	6	to	to	PART
gujaf-438	234	7	haveapositive	haveapositive	VERB
gujaf-438	234	8	and	and	CCONJ
gujaf-438	234	9	significant	significant	ADJ
gujaf-438	234	10	relationship	relationship	NOUN
gujaf-438	234	11	with	with	ADP
gujaf-438	234	12	pat(with	pat(with	ADP
gujaf-438	234	13	a	a	DET
gujaf-438	234	14	coefficient	coefficient	NOUN
gujaf-438	234	15	of	of	ADP
gujaf-438	234	16	0.75	0.75	NUM
gujaf-438	234	17	and	and	CCONJ
gujaf-438	234	18	0.79	0.79	NUM
gujaf-438	234	19	in	in	ADP
gujaf-438	234	20	the	the	DET
gujaf-438	234	21	fixlogpat	fixlogpat	PROPN
gujaf-438	234	22	and	and	CCONJ
gujaf-438	234	23	randomlogpat	randomlogpat	PROPN
gujaf-438	234	24	models	model	NOUN
gujaf-438	234	25	,	,	PUNCT
gujaf-438	234	26	respectively),indicating	respectively),indicate	VERB
gujaf-438	234	27	that	that	SCONJ
gujaf-438	234	28	loans	loan	NOUN
gujaf-438	234	29	and	and	CCONJ
gujaf-438	234	30	advances	advance	NOUN
gujaf-438	234	31	significantly	significantly	ADV
gujaf-438	234	32	contribute	contribute	VERB
gujaf-438	234	33	to	to	ADP
gujaf-438	234	34	after	after	ADP
gujaf-438	234	35	-	-	PUNCT
gujaf-438	234	36	tax	tax	NOUN
gujaf-438	234	37	profits	profit	NOUN
gujaf-438	234	38	.	.	PUNCT
gujaf-438	235	1	this	this	PRON
gujaf-438	235	2	further	far	ADV
gujaf-438	235	3	solidifies	solidify	VERB
gujaf-438	235	4	the	the	DET
gujaf-438	235	5	view	view	NOUN
gujaf-438	235	6	that	that	SCONJ
gujaf-438	235	7	extending	extend	VERB
gujaf-438	235	8	loans	loan	NOUN
gujaf-438	235	9	,	,	PUNCT
gujaf-438	235	10	when	when	SCONJ
gujaf-438	235	11	properly	properly	ADV
gujaf-438	235	12	managed	manage	VERB
gujaf-438	235	13	,	,	PUNCT
gujaf-438	235	14	is	be	AUX
gujaf-438	235	15	a	a	DET
gujaf-438	235	16	key	key	ADJ
gujaf-438	235	17	driver	driver	NOUN
gujaf-438	235	18	of	of	ADP
gujaf-438	235	19	bank	bank	NOUN
gujaf-438	235	20	profitability	profitability	NOUN
gujaf-438	235	21	.	.	PUNCT
gujaf-438	236	1	this	this	DET
gujaf-438	236	2	finding	finding	NOUN
gujaf-438	236	3	echoes	echo	VERB
gujaf-438	236	4	previous	previous	ADJ
gujaf-438	236	5	studies	study	NOUN
gujaf-438	236	6	(	(	PUNCT
gujaf-438	236	7	e.g.	e.g.	ADV
gujaf-438	236	8	,	,	PUNCT
gujaf-438	236	9	goddard	goddard	PROPN
gujaf-438	236	10	et	et	PROPN
gujaf-438	236	11	al	al	PROPN
gujaf-438	236	12	.	.	PROPN
gujaf-438	236	13	,	,	PUNCT
gujaf-438	236	14	2021	2021	NUM
gujaf-438	236	15	)	)	PUNCT
gujaf-438	236	16	,	,	PUNCT
gujaf-438	236	17	which	which	PRON
gujaf-438	236	18	suggestthat	suggestthat	PRON
gujaf-438	236	19	lendingactivities	lendingactivitie	VERB
gujaf-438	236	20	significantlycontribute	significantlycontribute	VERB
gujaf-438	236	21	to	to	ADP
gujaf-438	236	22	bank	bank	NOUN
gujaf-438	236	23	profitability	profitability	NOUN
gujaf-438	236	24	,	,	PUNCT
gujaf-438	236	25	particularlyin	particularlyin	PROPN
gujaf-438	236	26	terms	term	NOUN
gujaf-438	236	27	of	of	ADP
gujaf-438	236	28	aftertax	aftertax	ADJ
gujaf-438	236	29	returns	return	NOUN
gujaf-438	236	30	.	.	PUNCT
gujaf-438	237	1	conversely	conversely	ADV
gujaf-438	237	2	,	,	PUNCT
gujaf-438	237	3	logllp	logllp	PROPN
gujaf-438	237	4	remains	remain	VERB
gujaf-438	237	5	a	a	DET
gujaf-438	237	6	significant	significant	ADJ
gujaf-438	237	7	negative	negative	ADJ
gujaf-438	237	8	determinant	determinant	NOUN
gujaf-438	237	9	of	of	ADP
gujaf-438	237	10	pat	pat	PROPN
gujaf-438	237	11	,	,	PUNCT
gujaf-438	237	12	reinforcing	reinforce	VERB
gujaf-438	237	13	the	the	DET
gujaf-438	237	14	finding	finding	NOUN
gujaf-438	237	15	that	that	SCONJ
gujaf-438	237	16	loan	loan	NOUN
gujaf-438	237	17	loss	loss	NOUN
gujaf-438	237	18	provisions	provision	NOUN
gujaf-438	237	19	,	,	PUNCT
gujaf-438	237	20	which	which	PRON
gujaf-438	237	21	are	be	AUX
gujaf-438	237	22	made	make	VERB
gujaf-438	237	23	to	to	PART
gujaf-438	237	24	cover	cover	VERB
gujaf-438	237	25	for	for	ADP
gujaf-438	237	26	potential	potential	ADJ
gujaf-438	237	27	loan	loan	NOUN
gujaf-438	237	28	defaults	default	NOUN
gujaf-438	237	29	,	,	PUNCT
gujaf-438	237	30	negatively	negatively	ADV
gujaf-438	237	31	impactprofitability	impactprofitability	NOUN
gujaf-438	237	32	.	.	PUNCT
gujaf-438	238	1	inthiscase	inthiscase	PROPN
gujaf-438	238	2	,	,	PUNCT
gujaf-438	238	3	itisevidentthatthenecessitytobuildprovisionsinresponseto	itisevidentthatthenecessitytobuildprovisionsinresponseto	ADJ
gujaf-438	238	4	loan	loan	NOUN
gujaf-438	238	5	defaults	default	NOUN
gujaf-438	238	6	takes	take	VERB
gujaf-438	238	7	away	away	ADV
gujaf-438	238	8	from	from	ADP
gujaf-438	238	9	overall	overall	ADJ
gujaf-438	238	10	profitability	profitability	NOUN
gujaf-438	238	11	,	,	PUNCT
gujaf-438	238	12	which	which	PRON
gujaf-438	238	13	banks	bank	NOUN
gujaf-438	238	14	may	may	AUX
gujaf-438	238	15	try	try	VERB
gujaf-438	238	16	to	to	PART
gujaf-438	238	17	offset	offset	VERB
gujaf-438	238	18	through	through	ADP
gujaf-438	238	19	other	other	ADJ
gujaf-438	238	20	profitable	profitable	ADJ
gujaf-438	238	21	activities	activity	NOUN
gujaf-438	238	22	,	,	PUNCT
gujaf-438	238	23	such	such	ADJ
gujaf-438	238	24	as	as	ADP
gujaf-438	238	25	investment	investment	NOUN
gujaf-438	238	26	management	management	NOUN
gujaf-438	238	27	or	or	CCONJ
gujaf-438	238	28	fee	fee	NOUN
gujaf-438	238	29	-	-	PUNCT
gujaf-438	238	30	based	base	VERB
gujaf-438	238	31	services	service	NOUN
gujaf-438	238	32	.	.	PUNCT
gujaf-438	239	1	the	the	DET
gujaf-438	239	2	goodness	goodness	NOUN
gujaf-438	239	3	-	-	PUNCT
gujaf-438	239	4	of	of	ADP
gujaf-438	239	5	-	-	PUNCT
gujaf-438	239	6	fit	fit	ADJ
gujaf-438	239	7	statistics	statistic	NOUN
gujaf-438	239	8	presented	present	VERB
gujaf-438	239	9	in	in	ADP
gujaf-438	239	10	the	the	DET
gujaf-438	239	11	table	table	NOUN
gujaf-438	239	12	highlight	highlight	VERB
gujaf-438	239	13	the	the	DET
gujaf-438	239	14	varying	vary	VERB
gujaf-438	239	15	levels	level	NOUN
gujaf-438	239	16	of	of	ADP
gujaf-438	239	17	model	model	NOUN
gujaf-438	239	18	performance	performance	NOUN
gujaf-438	239	19	.	.	PUNCT
gujaf-438	240	1	for	for	ADP
gujaf-438	240	2	instance	instance	NOUN
gujaf-438	240	3	,	,	PUNCT
gujaf-438	240	4	the	the	DET
gujaf-438	240	5	fixeps	fixep	NOUN
gujaf-438	240	6	model	model	NOUN
gujaf-438	240	7	,	,	PUNCT
gujaf-438	240	8	which	which	PRON
gujaf-438	240	9	uses	use	VERB
gujaf-438	240	10	eps	eps	PROPN
gujaf-438	240	11	as	as	ADP
gujaf-438	240	12	the	the	DET
gujaf-438	240	13	dependent	dependent	ADJ
gujaf-438	240	14	variable	variable	NOUN
gujaf-438	240	15	,	,	PUNCT
gujaf-438	240	16	has	have	VERB
gujaf-438	240	17	a	a	DET
gujaf-438	240	18	relatively	relatively	ADV
gujaf-438	240	19	low	low	ADJ
gujaf-438	240	20	r	r	NOUN
gujaf-438	240	21	-	-	PUNCT
gujaf-438	240	22	squared	square	VERB
gujaf-438	240	23	value	value	NOUN
gujaf-438	240	24	of	of	ADP
gujaf-438	240	25	0.058	0.058	NUM
gujaf-438	240	26	,	,	PUNCT
gujaf-438	240	27	suggesting	suggest	VERB
gujaf-438	240	28	that	that	SCONJ
gujaf-438	240	29	the	the	DET
gujaf-438	240	30	independent	independent	ADJ
gujaf-438	240	31	variables	variable	NOUN
gujaf-438	240	32	explain	explain	VERB
gujaf-438	240	33	onlya	onlya	ADJ
gujaf-438	240	34	small	small	ADJ
gujaf-438	240	35	portion	portion	NOUN
gujaf-438	240	36	of	of	ADP
gujaf-438	240	37	the	the	DET
gujaf-438	240	38	variance	variance	NOUN
gujaf-438	240	39	in	in	ADP
gujaf-438	240	40	profitability	profitability	NOUN
gujaf-438	240	41	.	.	PUNCT
gujaf-438	241	1	this	this	PRON
gujaf-438	241	2	indicates	indicate	VERB
gujaf-438	241	3	that	that	SCONJ
gujaf-438	241	4	other	other	ADJ
gujaf-438	241	5	factors	factor	NOUN
gujaf-438	241	6	,	,	PUNCT
gujaf-438	241	7	not	not	PART
gujaf-438	241	8	captured	capture	VERB
gujaf-438	241	9	in	in	ADP
gujaf-438	241	10	the	the	DET
gujaf-438	241	11	model	model	NOUN
gujaf-438	241	12	,	,	PUNCT
gujaf-438	241	13	might	might	AUX
gujaf-438	241	14	be	be	AUX
gujaf-438	241	15	influencing	influence	VERB
gujaf-438	241	16	eps	ep	NOUN
gujaf-438	241	17	,	,	PUNCT
gujaf-438	241	18	such	such	ADJ
gujaf-438	241	19	as	as	ADP
gujaf-438	241	20	operational	operational	ADJ
gujaf-438	241	21	efficiencies	efficiency	NOUN
gujaf-438	241	22	,	,	PUNCT
gujaf-438	241	23	market	market	NOUN
gujaf-438	241	24	conditions	condition	NOUN
gujaf-438	241	25	,	,	PUNCT
gujaf-438	241	26	or	or	CCONJ
gujaf-438	241	27	management	management	NOUN
gujaf-438	241	28	decisions	decision	NOUN
gujaf-438	241	29	(	(	PUNCT
gujaf-438	241	30	fadzil	fadzil	PROPN
gujaf-438	241	31	&	&	CCONJ
gujaf-438	241	32	wang	wang	PROPN
gujaf-438	241	33	,	,	PUNCT
gujaf-438	241	34	2023	2023	NUM
gujaf-438	241	35	)	)	PUNCT
gujaf-438	241	36	.	.	PUNCT
gujaf-438	242	1	this	this	PRON
gujaf-438	242	2	suggests	suggest	VERB
gujaf-438	242	3	the	the	DET
gujaf-438	242	4	need	need	NOUN
gujaf-438	242	5	for	for	ADP
gujaf-438	242	6	further	further	ADJ
gujaf-438	242	7	exploration	exploration	NOUN
gujaf-438	242	8	of	of	ADP
gujaf-438	242	9	additional	additional	ADJ
gujaf-438	242	10	factors	factor	NOUN
gujaf-438	242	11	affecting	affect	VERB
gujaf-438	242	12	profitability	profitability	NOUN
gujaf-438	242	13	,	,	PUNCT
gujaf-438	242	14	such	such	ADJ
gujaf-438	242	15	as	as	ADP
gujaf-438	242	16	the	the	DET
gujaf-438	242	17	bank‘s	bank‘s	PROPN
gujaf-438	242	18	operational	operational	ADJ
gujaf-438	242	19	efficiency	efficiency	NOUN
gujaf-438	242	20	or	or	CCONJ
gujaf-438	242	21	macroeconomic	macroeconomic	ADJ
gujaf-438	242	22	conditions	condition	NOUN
gujaf-438	242	23	,	,	PUNCT
gujaf-438	242	24	which	which	PRON
gujaf-438	242	25	may	may	AUX
gujaf-438	242	26	better	well	ADV
gujaf-438	242	27	explain	explain	VERB
gujaf-438	242	28	variations	variation	NOUN
gujaf-438	242	29	in	in	ADP
gujaf-438	242	30	eps	eps	PROPN
gujaf-438	242	31	.	.	PROPN
gujaf-438	242	32	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	242	33	,	,	PUNCT
gujaf-438	242	34	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	242	35	401	401	NUM
gujaf-438	242	36	in	in	ADP
gujaf-438	242	37	contrast	contrast	NOUN
gujaf-438	242	38	,	,	PUNCT
gujaf-438	242	39	the	the	DET
gujaf-438	242	40	fixlogpat	fixlogpat	PROPN
gujaf-438	242	41	model	model	NOUN
gujaf-438	242	42	,	,	PUNCT
gujaf-438	242	43	which	which	PRON
gujaf-438	242	44	uses	use	VERB
gujaf-438	242	45	pat	pat	NOUN
gujaf-438	242	46	as	as	ADP
gujaf-438	242	47	the	the	DET
gujaf-438	242	48	dependent	dependent	ADJ
gujaf-438	242	49	variable	variable	NOUN
gujaf-438	242	50	,	,	PUNCT
gujaf-438	242	51	has	have	VERB
gujaf-438	242	52	a	a	DET
gujaf-438	242	53	considerably	considerably	ADV
gujaf-438	242	54	higher	high	ADJ
gujaf-438	242	55	r	r	NOUN
gujaf-438	242	56	-	-	PUNCT
gujaf-438	242	57	squared	square	VERB
gujaf-438	242	58	value	value	NOUN
gujaf-438	242	59	of	of	ADP
gujaf-438	242	60	0.618	0.618	NUM
gujaf-438	242	61	.	.	PUNCT
gujaf-438	243	1	this	this	PRON
gujaf-438	243	2	suggests	suggest	VERB
gujaf-438	243	3	that	that	SCONJ
gujaf-438	243	4	the	the	DET
gujaf-438	243	5	model	model	NOUN
gujaf-438	243	6	explains	explain	VERB
gujaf-438	243	7	a	a	DET
gujaf-438	243	8	substantial	substantial	ADJ
gujaf-438	243	9	portion	portion	NOUN
gujaf-438	243	10	of	of	ADP
gujaf-438	243	11	the	the	DET
gujaf-438	243	12	variance	variance	NOUN
gujaf-438	243	13	in	in	ADP
gujaf-438	243	14	pat	pat	PROPN
gujaf-438	243	15	,	,	PUNCT
gujaf-438	243	16	indicating	indicate	VERB
gujaf-438	243	17	that	that	SCONJ
gujaf-438	243	18	the	the	PRON
gujaf-438	243	19	have	have	VERB
gujaf-438	243	20	a	a	DET
gujaf-438	243	21	more	more	ADV
gujaf-438	243	22	robust	robust	ADJ
gujaf-438	243	23	relationship	relationship	NOUN
gujaf-438	243	24	with	with	ADP
gujaf-438	243	25	profitability	profitability	NOUN
gujaf-438	243	26	after	after	ADP
gujaf-438	243	27	tax	tax	NOUN
gujaf-438	243	28	.	.	PUNCT
gujaf-438	244	1	the	the	DET
gujaf-438	244	2	higher	high	ADJ
gujaf-438	244	3	explanatory	explanatory	ADJ
gujaf-438	244	4	power	power	NOUN
gujaf-438	244	5	in	in	ADP
gujaf-438	244	6	the	the	DET
gujaf-438	244	7	pat	pat	NOUN
gujaf-438	244	8	model	model	NOUN
gujaf-438	244	9	suggests	suggest	VERB
gujaf-438	244	10	that	that	SCONJ
gujaf-438	244	11	after	after	ADP
gujaf-438	244	12	-	-	PUNCT
gujaf-438	244	13	tax	tax	NOUN
gujaf-438	244	14	profitability	profitability	NOUN
gujaf-438	244	15	might	might	AUX
gujaf-438	244	16	be	be	AUX
gujaf-438	244	17	a	a	DET
gujaf-438	244	18	better	well	ADJ
gujaf-438	244	19	measure	measure	NOUN
gujaf-438	244	20	for	for	ADP
gujaf-438	244	21	understanding	understand	VERB
gujaf-438	244	22	the	the	DET
gujaf-438	244	23	overall	overall	ADJ
gujaf-438	244	24	impact	impact	NOUN
gujaf-438	244	25	of	of	ADP
gujaf-438	244	26	credit	credit	NOUN
gujaf-438	244	27	risk	risk	NOUN
gujaf-438	244	28	management	management	NOUN
gujaf-438	244	29	on	on	ADP
gujaf-438	244	30	bank	bank	NOUN
gujaf-438	244	31	performance	performance	NOUN
gujaf-438	244	32	,	,	PUNCT
gujaf-438	244	33	as	as	SCONJ
gujaf-438	244	34	it	it	PRON
gujaf-438	244	35	accounts	account	VERB
gujaf-438	244	36	for	for	ADP
gujaf-438	244	37	taxation	taxation	NOUN
gujaf-438	244	38	effects	effect	NOUN
gujaf-438	244	39	and	and	CCONJ
gujaf-438	244	40	provides	provide	VERB
gujaf-438	244	41	a	a	DET
gujaf-438	244	42	clearer	clear	ADJ
gujaf-438	244	43	picture	picture	NOUN
gujaf-438	244	44	of	of	ADP
gujaf-438	244	45	net	net	ADJ
gujaf-438	244	46	profitability	profitability	NOUN
gujaf-438	244	47	(	(	PUNCT
gujaf-438	244	48	bikker	bikker	PROPN
gujaf-438	244	49	&	&	CCONJ
gujaf-438	244	50	hu	hu	PROPN
gujaf-438	244	51	,	,	PUNCT
gujaf-438	244	52	2022	2022	NUM
gujaf-438	244	53	)	)	PUNCT
gujaf-438	244	54	.	.	PUNCT
gujaf-438	245	1	the	the	DET
gujaf-438	245	2	p	p	NOUN
gujaf-438	245	3	-	-	PUNCT
gujaf-438	245	4	values	value	NOUN
gujaf-438	245	5	for	for	ADP
gujaf-438	245	6	the	the	DET
gujaf-438	245	7	f	f	PROPN
gujaf-438	245	8	-	-	PUNCT
gujaf-438	245	9	statistics	statistic	NOUN
gujaf-438	245	10	in	in	ADP
gujaf-438	245	11	the	the	DET
gujaf-438	245	12	model	model	NOUN
gujaf-438	245	13	tests	test	NOUN
gujaf-438	245	14	suggest	suggest	VERB
gujaf-438	245	15	that	that	SCONJ
gujaf-438	245	16	the	the	DET
gujaf-438	245	17	joint	joint	ADJ
gujaf-438	245	18	significance	significance	NOUN
gujaf-438	245	19	of	of	ADP
gujaf-438	245	20	the	the	DET
gujaf-438	245	21	variables	variable	NOUN
gujaf-438	245	22	is	be	AUX
gujaf-438	245	23	generally	generally	ADV
gujaf-438	245	24	strong	strong	ADJ
gujaf-438	245	25	in	in	ADP
gujaf-438	245	26	the	the	DET
gujaf-438	245	27	fixed	fix	VERB
gujaf-438	245	28	effects	effect	NOUN
gujaf-438	245	29	models	model	NOUN
gujaf-438	245	30	,	,	PUNCT
gujaf-438	245	31	especially	especially	ADV
gujaf-438	245	32	in	in	ADP
gujaf-438	245	33	the	the	DET
gujaf-438	245	34	fixlogpat	fixlogpat	PROPN
gujaf-438	245	35	model	model	NOUN
gujaf-438	245	36	,	,	PUNCT
gujaf-438	245	37	where	where	SCONJ
gujaf-438	245	38	the	the	DET
gujaf-438	245	39	f	f	X
gujaf-438	245	40	-	-	PUNCT
gujaf-438	245	41	statistic	statistic	NOUN
gujaf-438	245	42	is	be	AUX
gujaf-438	245	43	highly	highly	ADV
gujaf-438	245	44	significant	significant	ADJ
gujaf-438	245	45	with	with	ADP
gujaf-438	245	46	a	a	DET
gujaf-438	245	47	p	p	NOUN
gujaf-438	245	48	-	-	PUNCT
gujaf-438	245	49	value	value	NOUN
gujaf-438	245	50	of	of	ADP
gujaf-438	245	51	0.0000	0.0000	NUM
gujaf-438	245	52	.	.	PUNCT
gujaf-438	246	1	this	this	PRON
gujaf-438	246	2	supports	support	VERB
gujaf-438	246	3	the	the	DET
gujaf-438	246	4	validity	validity	NOUN
gujaf-438	246	5	of	of	ADP
gujaf-438	246	6	the	the	DET
gujaf-438	246	7	results	result	NOUN
gujaf-438	246	8	and	and	CCONJ
gujaf-438	246	9	the	the	DET
gujaf-438	246	10	explanatory	explanatory	ADJ
gujaf-438	246	11	power	power	NOUN
gujaf-438	246	12	of	of	ADP
gujaf-438	246	13	the	the	DET
gujaf-438	246	14	model	model	NOUN
gujaf-438	246	15	in	in	ADP
gujaf-438	246	16	the	the	DET
gujaf-438	246	17	relationship	relationship	NOUN
gujaf-438	246	18	between	between	ADP
gujaf-438	246	19	credit	credit	NOUN
gujaf-438	246	20	risk	risk	NOUN
gujaf-438	246	21	management	management	NOUN
gujaf-438	246	22	and	and	CCONJ
gujaf-438	246	23	profitability	profitability	NOUN
gujaf-438	246	24	.	.	PUNCT
gujaf-438	247	1	5.0	5.0	NUM
gujaf-438	247	2	conclusions	conclusion	NOUN
gujaf-438	247	3	this	this	DET
gujaf-438	247	4	studyprovides	studyprovide	NOUN
gujaf-438	247	5	valuable	valuable	ADJ
gujaf-438	247	6	empirical	empirical	ADJ
gujaf-438	247	7	evidence	evidence	NOUN
gujaf-438	247	8	on	on	ADP
gujaf-438	247	9	the	the	DET
gujaf-438	247	10	impact	impact	NOUN
gujaf-438	247	11	of	of	ADP
gujaf-438	247	12	credit	credit	NOUN
gujaf-438	247	13	risk	risk	NOUN
gujaf-438	247	14	management	management	NOUN
gujaf-438	247	15	on	on	ADP
gujaf-438	247	16	the	the	DET
gujaf-438	247	17	profitability	profitability	NOUN
gujaf-438	247	18	of	of	ADP
gujaf-438	247	19	commercial	commercial	ADJ
gujaf-438	247	20	banks	bank	NOUN
gujaf-438	247	21	.	.	PUNCT
gujaf-438	248	1	the	the	DET
gujaf-438	248	2	results	result	NOUN
gujaf-438	248	3	indicate	indicate	VERB
gujaf-438	248	4	that	that	SCONJ
gujaf-438	248	5	effective	effective	ADJ
gujaf-438	248	6	management	management	NOUN
gujaf-438	248	7	of	of	ADP
gujaf-438	248	8	loans	loan	NOUN
gujaf-438	248	9	and	and	CCONJ
gujaf-438	248	10	advances	advance	NOUN
gujaf-438	248	11	,	,	PUNCT
gujaf-438	248	12	along	along	ADP
gujaf-438	248	13	with	with	ADP
gujaf-438	248	14	prudent	prudent	ADJ
gujaf-438	248	15	provisioning	provisioning	NOUN
gujaf-438	248	16	for	for	ADP
gujaf-438	248	17	loan	loan	NOUN
gujaf-438	248	18	losses	loss	NOUN
gujaf-438	248	19	,	,	PUNCT
gujaf-438	248	20	plays	play	VERB
gujaf-438	248	21	a	a	DET
gujaf-438	248	22	critical	critical	ADJ
gujaf-438	248	23	role	role	NOUN
gujaf-438	248	24	in	in	ADP
gujaf-438	248	25	shaping	shape	VERB
gujaf-438	248	26	profitability	profitability	NOUN
gujaf-438	248	27	.	.	PUNCT
gujaf-438	249	1	banks	bank	NOUN
gujaf-438	249	2	that	that	PRON
gujaf-438	249	3	effectivelymanagetheir	effectivelymanagetheir	VERB
gujaf-438	249	4	loanportfolios	loanportfolio	NOUN
gujaf-438	249	5	and	and	CCONJ
gujaf-438	249	6	mitigatethe	mitigatethe	ADJ
gujaf-438	249	7	risk	risk	NOUN
gujaf-438	249	8	ofdefaults	ofdefault	NOUN
gujaf-438	249	9	through	through	ADP
gujaf-438	249	10	adequate	adequate	ADJ
gujaf-438	249	11	provisions	provision	NOUN
gujaf-438	249	12	are	be	AUX
gujaf-438	249	13	better	well	ADV
gujaf-438	249	14	positioned	positioned	ADJ
gujaf-438	249	15	to	to	PART
gujaf-438	249	16	maintain	maintain	VERB
gujaf-438	249	17	profitability	profitability	NOUN
gujaf-438	249	18	.	.	PUNCT
gujaf-438	250	1	conversely	conversely	ADV
gujaf-438	250	2	,	,	PUNCT
gujaf-438	250	3	excessive	excessive	ADJ
gujaf-438	250	4	reliance	reliance	NOUN
gujaf-438	250	5	on	on	ADP
gujaf-438	250	6	deposits	deposit	NOUN
gujaf-438	250	7	and	and	CCONJ
gujaf-438	250	8	high	high	ADJ
gujaf-438	250	9	levels	level	NOUN
gujaf-438	250	10	of	of	ADP
gujaf-438	250	11	non	non	ADJ
gujaf-438	250	12	-	-	ADJ
gujaf-438	250	13	performing	performing	ADJ
gujaf-438	250	14	loans	loan	NOUN
gujaf-438	250	15	may	may	AUX
gujaf-438	250	16	undermine	undermine	VERB
gujaf-438	250	17	profitability	profitability	NOUN
gujaf-438	250	18	,	,	PUNCT
gujaf-438	250	19	underscoring	underscore	VERB
gujaf-438	250	20	the	the	DET
gujaf-438	250	21	importance	importance	NOUN
gujaf-438	250	22	of	of	ADP
gujaf-438	250	23	balanced	balanced	ADJ
gujaf-438	250	24	credit	credit	NOUN
gujaf-438	250	25	risk	risk	NOUN
gujaf-438	250	26	management	management	NOUN
gujaf-438	250	27	strategies	strategy	NOUN
gujaf-438	250	28	.	.	PUNCT
gujaf-438	251	1	the	the	DET
gujaf-438	251	2	findings	finding	NOUN
gujaf-438	251	3	from	from	ADP
gujaf-438	251	4	the	the	DET
gujaf-438	251	5	regression	regression	NOUN
gujaf-438	251	6	analysis	analysis	NOUN
gujaf-438	251	7	also	also	ADV
gujaf-438	251	8	highlight	highlight	VERB
gujaf-438	251	9	the	the	DET
gujaf-438	251	10	importance	importance	NOUN
gujaf-438	251	11	of	of	ADP
gujaf-438	251	12	context	context	NOUN
gujaf-438	251	13	-	-	PUNCT
gujaf-438	251	14	specific	specific	ADJ
gujaf-438	251	15	factors	factor	NOUN
gujaf-438	251	16	,	,	PUNCT
gujaf-438	251	17	such	such	ADJ
gujaf-438	251	18	as	as	ADP
gujaf-438	251	19	bank	bank	NOUN
gujaf-438	251	20	size	size	NOUN
gujaf-438	251	21	,	,	PUNCT
gujaf-438	251	22	market	market	NOUN
gujaf-438	251	23	conditions	condition	NOUN
gujaf-438	251	24	,	,	PUNCT
gujaf-438	251	25	and	and	CCONJ
gujaf-438	251	26	regulatory	regulatory	ADJ
gujaf-438	251	27	environment	environment	NOUN
gujaf-438	251	28	,	,	PUNCT
gujaf-438	251	29	in	in	ADP
gujaf-438	251	30	influencing	influence	VERB
gujaf-438	251	31	the	the	DET
gujaf-438	251	32	relationship	relationship	NOUN
gujaf-438	251	33	between	between	ADP
gujaf-438	251	34	credit	credit	NOUN
gujaf-438	251	35	risk	risk	NOUN
gujaf-438	251	36	management	management	NOUN
gujaf-438	251	37	and	and	CCONJ
gujaf-438	251	38	profitability	profitability	NOUN
gujaf-438	251	39	.	.	PUNCT
gujaf-438	252	1	as	as	SCONJ
gujaf-438	252	2	sghaier	sghaier	X
gujaf-438	252	3	&	&	CCONJ
gujaf-438	252	4	ouchene	ouchene	NOUN
gujaf-438	252	5	(	(	PUNCT
gujaf-438	252	6	2021	2021	NUM
gujaf-438	252	7	)	)	PUNCT
gujaf-438	252	8	and	and	CCONJ
gujaf-438	252	9	bikker	bikker	PROPN
gujaf-438	252	10	&	&	CCONJ
gujaf-438	252	11	hu	hu	PROPN
gujaf-438	252	12	(	(	PUNCT
gujaf-438	252	13	2022	2022	NUM
gujaf-438	252	14	)	)	PUNCT
gujaf-438	252	15	suggest	suggest	VERB
gujaf-438	252	16	,	,	PUNCT
gujaf-438	252	17	the	the	DET
gujaf-438	252	18	performance	performance	NOUN
gujaf-438	252	19	of	of	ADP
gujaf-438	252	20	banks	bank	NOUN
gujaf-438	252	21	is	be	AUX
gujaf-438	252	22	not	not	PART
gujaf-438	252	23	solely	solely	ADV
gujaf-438	252	24	determined	determine	VERB
gujaf-438	252	25	by	by	ADP
gujaf-438	252	26	credit	credit	NOUN
gujaf-438	252	27	risk	risk	NOUN
gujaf-438	252	28	factors	factor	NOUN
gujaf-438	252	29	but	but	CCONJ
gujaf-438	252	30	is	be	AUX
gujaf-438	252	31	also	also	ADV
gujaf-438	252	32	contingent	contingent	ADJ
gujaf-438	252	33	upon	upon	SCONJ
gujaf-438	252	34	broader	broad	ADJ
gujaf-438	252	35	institutional	institutional	ADJ
gujaf-438	252	36	and	and	CCONJ
gujaf-438	252	37	macroeconomic	macroeconomic	ADJ
gujaf-438	252	38	dynamics	dynamic	NOUN
gujaf-438	252	39	.	.	PUNCT
gujaf-438	253	1	thus	thus	ADV
gujaf-438	253	2	,	,	PUNCT
gujaf-438	253	3	the	the	DET
gujaf-438	253	4	study	study	NOUN
gujaf-438	253	5	emphasizes	emphasize	VERB
gujaf-438	253	6	the	the	DET
gujaf-438	253	7	importance	importance	NOUN
gujaf-438	253	8	of	of	ADP
gujaf-438	253	9	a	a	DET
gujaf-438	253	10	balanced	balanced	ADJ
gujaf-438	253	11	approach	approach	NOUN
gujaf-438	253	12	to	to	ADP
gujaf-438	253	13	credit	credit	NOUN
gujaf-438	253	14	risk	risk	NOUN
gujaf-438	253	15	management	management	NOUN
gujaf-438	253	16	,	,	PUNCT
gujaf-438	253	17	combining	combine	VERB
gujaf-438	253	18	rigorous	rigorous	ADJ
gujaf-438	253	19	risk	risk	NOUN
gujaf-438	253	20	assessment	assessment	NOUN
gujaf-438	253	21	and	and	CCONJ
gujaf-438	253	22	provisioning	provision	VERB
gujaf-438	253	23	strategies	strategy	NOUN
gujaf-438	253	24	with	with	ADP
gujaf-438	253	25	a	a	DET
gujaf-438	253	26	focus	focus	NOUN
gujaf-438	253	27	on	on	ADP
gujaf-438	253	28	profitable	profitable	ADJ
gujaf-438	253	29	lending	lending	NOUN
gujaf-438	253	30	activities	activity	NOUN
gujaf-438	253	31	.	.	PUNCT
gujaf-438	254	1	future	future	ADJ
gujaf-438	254	2	research	research	NOUN
gujaf-438	254	3	could	could	AUX
gujaf-438	254	4	explore	explore	VERB
gujaf-438	254	5	how	how	SCONJ
gujaf-438	254	6	other	other	ADJ
gujaf-438	254	7	factors	factor	NOUN
gujaf-438	254	8	such	such	ADJ
gujaf-438	254	9	as	as	ADP
gujaf-438	254	10	technological	technological	ADJ
gujaf-438	254	11	adoption	adoption	NOUN
gujaf-438	254	12	or	or	CCONJ
gujaf-438	254	13	governance	governance	NOUN
gujaf-438	254	14	practices	practice	NOUN
gujaf-438	254	15	influence	influence	VERB
gujaf-438	254	16	the	the	DET
gujaf-438	254	17	relationship	relationship	NOUN
gujaf-438	254	18	between	between	ADP
gujaf-438	254	19	credit	credit	NOUN
gujaf-438	254	20	risk	risk	NOUN
gujaf-438	254	21	and	and	CCONJ
gujaf-438	254	22	bank	bank	NOUN
gujaf-438	254	23	profitability	profitability	NOUN
gujaf-438	254	24	.	.	PUNCT
gujaf-438	255	1	the	the	DET
gujaf-438	255	2	study	study	NOUN
gujaf-438	255	3	highlights	highlight	VERB
gujaf-438	255	4	several	several	ADJ
gujaf-438	255	5	areas	area	NOUN
gujaf-438	255	6	where	where	SCONJ
gujaf-438	255	7	commercial	commercial	ADJ
gujaf-438	255	8	banks	bank	NOUN
gujaf-438	255	9	can	can	AUX
gujaf-438	255	10	improve	improve	VERB
gujaf-438	255	11	their	their	PRON
gujaf-438	255	12	credit	credit	NOUN
gujaf-438	255	13	risk	risk	NOUN
gujaf-438	255	14	managementpracticesto	managementpracticesto	VERB
gujaf-438	255	15	boostprofitabilityandlong	boostprofitabilityandlong	ADJ
gujaf-438	255	16	-	-	PUNCT
gujaf-438	255	17	termfinancialstability	termfinancialstability	NOUN
gujaf-438	255	18	.	.	PUNCT
gujaf-438	256	1	first	first	ADV
gujaf-438	256	2	,	,	PUNCT
gujaf-438	256	3	banksshould	banksshould	AUX
gujaf-438	256	4	strengthen	strengthen	VERB
gujaf-438	256	5	their	their	PRON
gujaf-438	256	6	loan	loan	NOUN
gujaf-438	256	7	loss	loss	NOUN
gujaf-438	256	8	provision	provision	NOUN
gujaf-438	256	9	(	(	PUNCT
gujaf-438	256	10	llp	llp	NOUN
gujaf-438	256	11	)	)	PUNCT
gujaf-438	256	12	practices	practice	NOUN
gujaf-438	256	13	,	,	PUNCT
gujaf-438	256	14	ensuring	ensure	VERB
gujaf-438	256	15	theyare	theyare	AUX
gujaf-438	256	16	adequatelyprepared	adequatelyprepare	VERB
gujaf-438	256	17	for	for	ADP
gujaf-438	256	18	potential	potential	ADJ
gujaf-438	256	19	loan	loan	NOUN
gujaf-438	256	20	defaults	default	NOUN
gujaf-438	256	21	.	.	PUNCT
gujaf-438	257	1	this	this	PRON
gujaf-438	257	2	can	can	AUX
gujaf-438	257	3	be	be	AUX
gujaf-438	257	4	achieved	achieve	VERB
gujaf-438	257	5	through	through	ADP
gujaf-438	257	6	better	well	ADJ
gujaf-438	257	7	risk	risk	NOUN
gujaf-438	257	8	assessments	assessment	NOUN
gujaf-438	257	9	,	,	PUNCT
gujaf-438	257	10	dynamic	dynamic	ADJ
gujaf-438	257	11	provisioning	provisioning	NOUN
gujaf-438	257	12	models	model	NOUN
gujaf-438	257	13	,	,	PUNCT
gujaf-438	257	14	and	and	CCONJ
gujaf-438	257	15	regular	regular	ADJ
gujaf-438	257	16	stress	stress	NOUN
gujaf-438	257	17	testing	testing	NOUN
gujaf-438	257	18	.	.	PUNCT
gujaf-438	258	1	although	although	SCONJ
gujaf-438	258	2	an	an	DET
gujaf-438	258	3	increase	increase	NOUN
gujaf-438	258	4	in	in	ADP
gujaf-438	258	5	loans	loan	NOUN
gujaf-438	258	6	and	and	CCONJ
gujaf-438	258	7	advances	advance	NOUN
gujaf-438	258	8	(	(	PUNCT
gujaf-438	258	9	la	la	NOUN
gujaf-438	258	10	)	)	PUNCT
gujaf-438	258	11	can	can	AUX
gujaf-438	258	12	positively	positively	ADV
gujaf-438	258	13	impact	impact	VERB
gujaf-438	258	14	profitability	profitability	NOUN
gujaf-438	258	15	,	,	PUNCT
gujaf-438	258	16	it	it	PRON
gujaf-438	258	17	is	be	AUX
gujaf-438	258	18	essential	essential	ADJ
gujaf-438	258	19	that	that	SCONJ
gujaf-438	258	20	banks	bank	NOUN
gujaf-438	258	21	balance	balance	VERB
gujaf-438	258	22	this	this	DET
gujaf-438	258	23	growth	growth	NOUN
gujaf-438	258	24	with	with	ADP
gujaf-438	258	25	rigorous	rigorous	ADJ
gujaf-438	258	26	credit	credit	NOUN
gujaf-438	258	27	quality	quality	NOUN
gujaf-438	258	28	control	control	NOUN
gujaf-438	258	29	,	,	PUNCT
gujaf-438	258	30	utilizing	utilize	VERB
gujaf-438	258	31	data	data	NOUN
gujaf-438	258	32	analytics	analytic	NOUN
gujaf-438	258	33	and	and	CCONJ
gujaf-438	258	34	comprehensive	comprehensive	ADJ
gujaf-438	258	35	credit	credit	NOUN
gujaf-438	258	36	assessments	assessment	NOUN
gujaf-438	258	37	.	.	PUNCT
gujaf-438	259	1	in	in	ADP
gujaf-438	259	2	managing	manage	VERB
gujaf-438	259	3	non	non	ADJ
gujaf-438	259	4	-	-	ADJ
gujaf-438	259	5	performing	performing	ADJ
gujaf-438	259	6	loans	loan	NOUN
gujaf-438	259	7	(	(	PUNCT
gujaf-438	259	8	npl	npl	NOUN
gujaf-438	259	9	)	)	PUNCT
gujaf-438	259	10	,	,	PUNCT
gujaf-438	259	11	banks	bank	NOUN
gujaf-438	259	12	should	should	AUX
gujaf-438	259	13	prioritize	prioritize	VERB
gujaf-438	259	14	early	early	ADJ
gujaf-438	259	15	detection	detection	NOUN
gujaf-438	259	16	systems	system	NOUN
gujaf-438	259	17	,	,	PUNCT
gujaf-438	259	18	proactive	proactive	ADJ
gujaf-438	259	19	recovery	recovery	NOUN
gujaf-438	259	20	efforts	effort	NOUN
gujaf-438	259	21	,	,	PUNCT
gujaf-438	259	22	and	and	CCONJ
gujaf-438	259	23	stronger	strong	ADJ
gujaf-438	259	24	credit	credit	NOUN
gujaf-438	259	25	monitoring	monitoring	NOUN
gujaf-438	259	26	processes	process	NOUN
gujaf-438	259	27	to	to	PART
gujaf-438	259	28	prevent	prevent	VERB
gujaf-438	259	29	loans	loan	NOUN
gujaf-438	259	30	from	from	ADP
gujaf-438	259	31	becoming	become	VERB
gujaf-438	259	32	non	non	ADJ
gujaf-438	259	33	-	-	ADJ
gujaf-438	259	34	performing	performing	ADJ
gujaf-438	259	35	.	.	PUNCT
gujaf-438	260	1	additionally	additionally	ADV
gujaf-438	260	2	,	,	PUNCT
gujaf-438	260	3	the	the	DET
gujaf-438	260	4	study	study	NOUN
gujaf-438	260	5	suggests	suggest	VERB
gujaf-438	260	6	that	that	SCONJ
gujaf-438	260	7	banks	bank	NOUN
gujaf-438	260	8	should	should	AUX
gujaf-438	260	9	reduce	reduce	VERB
gujaf-438	260	10	their	their	PRON
gujaf-438	260	11	reliance	reliance	NOUN
gujaf-438	260	12	on	on	ADP
gujaf-438	260	13	deposits	deposit	NOUN
gujaf-438	260	14	for	for	ADP
gujaf-438	260	15	funding	funding	NOUN
gujaf-438	260	16	,	,	PUNCT
gujaf-438	260	17	exploring	explore	VERB
gujaf-438	260	18	alternative	alternative	ADJ
gujaf-438	260	19	capital	capital	NOUN
gujaf-438	260	20	sources	source	NOUN
gujaf-438	260	21	such	such	ADJ
gujaf-438	260	22	as	as	ADP
gujaf-438	260	23	equity	equity	NOUN
gujaf-438	260	24	issuance	issuance	NOUN
gujaf-438	260	25	or	or	CCONJ
gujaf-438	260	26	bonds	bond	NOUN
gujaf-438	260	27	,	,	PUNCT
gujaf-438	260	28	whichcanoffermoreflexibilityandlower	whichcanoffermoreflexibilityandlower	NOUN
gujaf-438	260	29	costs	cost	NOUN
gujaf-438	260	30	.	.	PUNCT
gujaf-438	261	1	improvingoperationalefficiencyisalso	improvingoperationalefficiencyisalso	ADV
gujaf-438	261	2	critical	critical	ADJ
gujaf-438	261	3	.	.	PUNCT
gujaf-438	262	1	banks	bank	NOUN
gujaf-438	262	2	can	can	AUX
gujaf-438	262	3	streamline	streamline	VERB
gujaf-438	262	4	their	their	PRON
gujaf-438	262	5	processes	process	NOUN
gujaf-438	262	6	and	and	CCONJ
gujaf-438	262	7	reduce	reduce	VERB
gujaf-438	262	8	costs	cost	NOUN
gujaf-438	262	9	by	by	ADP
gujaf-438	262	10	adopting	adopt	VERB
gujaf-438	262	11	automation	automation	NOUN
gujaf-438	262	12	and	and	CCONJ
gujaf-438	262	13	leveraging	leverage	VERB
gujaf-438	262	14	technology	technology	NOUN
gujaf-438	262	15	,	,	PUNCT
gujaf-438	262	16	such	such	ADJ
gujaf-438	262	17	as	as	ADP
gujaf-438	262	18	artificial	artificial	ADJ
gujaf-438	262	19	intelligence	intelligence	NOUN
gujaf-438	262	20	,	,	PUNCT
gujaf-438	262	21	to	to	PART
gujaf-438	262	22	enhance	enhance	VERB
gujaf-438	262	23	credit	credit	NOUN
gujaf-438	262	24	risk	risk	NOUN
gujaf-438	262	25	management	management	NOUN
gujaf-438	262	26	decisions.furthermore	decisions.furthermore	VERB
gujaf-438	262	27	,	,	PUNCT
gujaf-438	262	28	arobustgovernanceandriskmanagementframeworkisessentialfor	arobustgovernanceandriskmanagementframeworkisessentialfor	ADP
gujaf-438	262	29	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	262	30	,	,	PUNCT
gujaf-438	262	31	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	262	32	402	402	NUM
gujaf-438	262	33	managing	manage	VERB
gujaf-438	262	34	credit	credit	NOUN
gujaf-438	262	35	risks	risk	NOUN
gujaf-438	262	36	effectively	effectively	ADV
gujaf-438	262	37	,	,	PUNCT
gujaf-438	262	38	ensuring	ensure	VERB
gujaf-438	262	39	that	that	SCONJ
gujaf-438	262	40	risk	risk	NOUN
gujaf-438	262	41	management	management	NOUN
gujaf-438	262	42	roles	role	NOUN
gujaf-438	262	43	are	be	AUX
gujaf-438	262	44	well	well	ADV
gujaf-438	262	45	-	-	PUNCT
gujaf-438	262	46	defined	define	VERB
gujaf-438	262	47	and	and	CCONJ
gujaf-438	262	48	regularly	regularly	ADV
gujaf-438	262	49	reviewed	review	VERB
gujaf-438	262	50	.	.	PUNCT
gujaf-438	263	1	finally	finally	ADV
gujaf-438	263	2	,	,	PUNCT
gujaf-438	263	3	regulatory	regulatory	ADJ
gujaf-438	263	4	bodies	body	NOUN
gujaf-438	263	5	can	can	AUX
gujaf-438	263	6	support	support	VERB
gujaf-438	263	7	banks	bank	NOUN
gujaf-438	263	8	by	by	ADP
gujaf-438	263	9	introducing	introduce	VERB
gujaf-438	263	10	policies	policy	NOUN
gujaf-438	263	11	that	that	PRON
gujaf-438	263	12	ensure	ensure	VERB
gujaf-438	263	13	adequate	adequate	ADJ
gujaf-438	263	14	loan	loan	NOUN
gujaf-438	263	15	loss	loss	NOUN
gujaf-438	263	16	provisions	provision	NOUN
gujaf-438	263	17	,	,	PUNCT
gujaf-438	263	18	diversified	diversify	VERB
gujaf-438	263	19	funding	funding	NOUN
gujaf-438	263	20	sources	source	NOUN
gujaf-438	263	21	,	,	PUNCT
gujaf-438	263	22	and	and	CCONJ
gujaf-438	263	23	resilience	resilience	NOUN
gujaf-438	263	24	against	against	ADP
gujaf-438	263	25	extreme	extreme	ADJ
gujaf-438	263	26	credit	credit	NOUN
gujaf-438	263	27	risk	risk	NOUN
gujaf-438	263	28	scenarios	scenario	NOUN
gujaf-438	263	29	.	.	PUNCT
gujaf-438	264	1	investing	invest	VERB
gujaf-438	264	2	in	in	ADP
gujaf-438	264	3	financial	financial	ADJ
gujaf-438	264	4	technology	technology	NOUN
gujaf-438	264	5	will	will	AUX
gujaf-438	264	6	also	also	ADV
gujaf-438	264	7	help	help	VERB
gujaf-438	264	8	banks	bank	NOUN
gujaf-438	264	9	assess	assess	VERB
gujaf-438	264	10	credit	credit	NOUN
gujaf-438	264	11	risk	risk	NOUN
gujaf-438	264	12	more	more	ADV
gujaf-438	264	13	accurately	accurately	ADV
gujaf-438	264	14	,	,	PUNCT
gujaf-438	264	15	optimize	optimize	VERB
gujaf-438	264	16	their	their	PRON
gujaf-438	264	17	portfolios	portfolio	NOUN
gujaf-438	264	18	,	,	PUNCT
gujaf-438	264	19	and	and	CCONJ
gujaf-438	264	20	improve	improve	VERB
gujaf-438	264	21	operational	operational	ADJ
gujaf-438	264	22	efficiency	efficiency	NOUN
gujaf-438	264	23	,	,	PUNCT
gujaf-438	264	24	ultimatelycontributing	ultimatelycontribute	VERB
gujaf-438	264	25	to	to	ADP
gujaf-438	264	26	stronger	strong	ADJ
gujaf-438	264	27	profitability	profitability	NOUN
gujaf-438	264	28	and	and	CCONJ
gujaf-438	264	29	stability	stability	NOUN
gujaf-438	264	30	.	.	PUNCT
gujaf-438	265	1	references	reference	NOUN
gujaf-438	265	2	al	al	PROPN
gujaf-438	265	3	-	-	PUNCT
gujaf-438	265	4	tamimi	tamimi	PROPN
gujaf-438	265	5	,	,	PUNCT
gujaf-438	265	6	h.a.h.(2010).factorsinfluencingperformanceoftheuaecommercialbanks	h.a.h.(2010).factorsinfluencingperformanceoftheuaecommercialbank	NOUN
gujaf-438	265	7	.	.	PUNCT
gujaf-438	265	8	"	"	PUNCT
gujaf-438	266	1	the	the	DET
gujaf-438	266	2	international	international	ADJ
gujaf-438	266	3	journal	journal	NOUN
gujaf-438	266	4	of	of	ADP
gujaf-438	266	5	banking	banking	NOUN
gujaf-438	266	6	and	and	CCONJ
gujaf-438	266	7	finance	finance	NOUN
gujaf-438	266	8	,	,	PUNCT
gujaf-438	266	9	7(1	7(1	NUM
gujaf-438	266	10	)	)	PUNCT
gujaf-438	266	11	,	,	PUNCT
gujaf-438	266	12	31	31	NUM
gujaf-438	266	13	-	-	SYM
gujaf-438	266	14	45	45	NUM
gujaf-438	266	15	.	.	PUNCT
gujaf-438	267	1	basel	basel	PROPN
gujaf-438	267	2	committee	committee	PROPN
gujaf-438	267	3	on	on	ADP
gujaf-438	267	4	banking	banking	NOUN
gujaf-438	267	5	supervision	supervision	NOUN
gujaf-438	267	6	.	.	PUNCT
gujaf-438	268	1	(	(	PUNCT
gujaf-438	268	2	2011	2011	NUM
gujaf-438	268	3	)	)	PUNCT
gujaf-438	268	4	.	.	PUNCT
gujaf-438	269	1	basel	basel	PROPN
gujaf-438	269	2	iii	iii	PROPN
gujaf-438	269	3	:	:	PUNCT
gujaf-438	269	4	a	a	DET
gujaf-438	269	5	global	global	ADJ
gujaf-438	269	6	regulatory	regulatory	ADJ
gujaf-438	269	7	framework	framework	NOUN
gujaf-438	269	8	for	for	ADP
gujaf-438	269	9	more	more	ADV
gujaf-438	269	10	resilient	resilient	ADJ
gujaf-438	269	11	banks	bank	NOUN
gujaf-438	269	12	and	and	CCONJ
gujaf-438	269	13	banking	banking	NOUN
gujaf-438	269	14	systems	system	NOUN
gujaf-438	269	15	.	.	PUNCT
gujaf-438	270	1	bank	bank	PROPN
gujaf-438	270	2	for	for	ADP
gujaf-438	270	3	international	international	ADJ
gujaf-438	270	4	settlements	settlement	NOUN
gujaf-438	270	5	.	.	PUNCT
gujaf-438	271	1	berger	berger	PROPN
gujaf-438	271	2	,	,	PUNCT
gujaf-438	271	3	a.n	a.n	PROPN
gujaf-438	271	4	.	.	PROPN
gujaf-438	271	5	,&deyoung	,&deyoung	PROPN
gujaf-438	271	6	,	,	PUNCT
gujaf-438	271	7	r.(1997)."problemloansandcostefficiencyincommercial	r.(1997)."problemloansandcostefficiencyincommercial	ADJ
gujaf-438	271	8	banks	bank	NOUN
gujaf-438	271	9	.	.	PUNCT
gujaf-438	271	10	"	"	PUNCT
gujaf-438	272	1	journal	journal	NOUN
gujaf-438	272	2	of	of	ADP
gujaf-438	272	3	banking	banking	NOUN
gujaf-438	272	4	&	&	CCONJ
gujaf-438	272	5	finance	finance	NOUN
gujaf-438	272	6	,	,	PUNCT
gujaf-438	272	7	21(6	21(6	PROPN
gujaf-438	272	8	)	)	PUNCT
gujaf-438	272	9	,	,	PUNCT
gujaf-438	272	10	849	849	NUM
gujaf-438	272	11	-	-	SYM
gujaf-438	272	12	870	870	NUM
gujaf-438	272	13	.	.	PUNCT
gujaf-438	273	1	blundell	blundell	NOUN
gujaf-438	273	2	-	-	PUNCT
gujaf-438	273	3	wignall	wignall	PROPN
gujaf-438	273	4	,	,	PUNCT
gujaf-438	273	5	a.	a.	NOUN
gujaf-438	273	6	,	,	PUNCT
gujaf-438	273	7	&	&	CCONJ
gujaf-438	273	8	atkinson	atkinson	PROPN
gujaf-438	273	9	,	,	PUNCT
gujaf-438	273	10	p.	p.	PROPN
gujaf-438	273	11	(	(	PUNCT
gujaf-438	273	12	2010	2010	NUM
gujaf-438	273	13	)	)	PUNCT
gujaf-438	273	14	.	.	PUNCT
gujaf-438	274	1	"	"	PUNCT
gujaf-438	274	2	the	the	DET
gujaf-438	274	3	subprime	subprime	ADJ
gujaf-438	274	4	crisis	crisis	NOUN
gujaf-438	274	5	:	:	PUNCT
gujaf-438	274	6	causal	causal	ADJ
gujaf-438	274	7	distortions	distortion	NOUN
gujaf-438	274	8	and	and	CCONJ
gujaf-438	274	9	regulatory	regulatory	ADJ
gujaf-438	274	10	reform	reform	NOUN
gujaf-438	274	11	.	.	PUNCT
gujaf-438	274	12	"	"	PUNCT
gujaf-438	275	1	oecd	oecd	PROPN
gujaf-438	275	2	working	work	VERB
gujaf-438	275	3	paper	paper	NOUN
gujaf-438	275	4	on	on	ADP
gujaf-438	275	5	finance	finance	NOUN
gujaf-438	275	6	,	,	PUNCT
gujaf-438	275	7	insurance	insurance	NOUN
gujaf-438	275	8	,	,	PUNCT
gujaf-438	275	9	and	and	CCONJ
gujaf-438	275	10	private	private	ADJ
gujaf-438	275	11	pensions	pension	NOUN
gujaf-438	275	12	,	,	PUNCT
gujaf-438	275	13	1	1	NUM
gujaf-438	275	14	-	-	SYM
gujaf-438	275	15	41	41	NUM
gujaf-438	275	16	.	.	PUNCT
gujaf-438	276	1	crouhy	crouhy	NOUN
gujaf-438	276	2	,	,	PUNCT
gujaf-438	276	3	m.	m.	NOUN
gujaf-438	276	4	,galai	,galai	PUNCT
gujaf-438	276	5	,	,	PUNCT
gujaf-438	276	6	d.	d.	PROPN
gujaf-438	276	7	,	,	PUNCT
gujaf-438	276	8	&	&	CCONJ
gujaf-438	276	9	mark	mark	PROPN
gujaf-438	276	10	,	,	PUNCT
gujaf-438	276	11	r.	r.	PROPN
gujaf-438	276	12	(	(	PUNCT
gujaf-438	276	13	2006).riskmanagement.mcgraw	2006).riskmanagement.mcgraw	PROPN
gujaf-438	276	14	-	-	PUNCT
gujaf-438	276	15	hill	hill	NOUN
gujaf-438	276	16	.	.	PUNCT
gujaf-438	277	1	jamil	jamil	PROPN
gujaf-438	277	2	,	,	PUNCT
gujaf-438	277	3	s.	s.	PROPN
gujaf-438	277	4	,	,	PUNCT
gujaf-438	277	5	khan	khan	PROPN
gujaf-438	277	6	,	,	PUNCT
gujaf-438	277	7	a.	a.	PROPN
gujaf-438	277	8	,	,	PUNCT
gujaf-438	277	9	&	&	CCONJ
gujaf-438	277	10	ali	ali	PROPN
gujaf-438	277	11	,	,	PUNCT
gujaf-438	277	12	m.	m.	NOUN
gujaf-438	277	13	(	(	PUNCT
gujaf-438	277	14	2022	2022	NUM
gujaf-438	277	15	)	)	PUNCT
gujaf-438	277	16	.	.	PUNCT
gujaf-438	278	1	liquidity	liquidity	NOUN
gujaf-438	278	2	management	management	NOUN
gujaf-438	278	3	and	and	CCONJ
gujaf-438	278	4	its	its	PRON
gujaf-438	278	5	impact	impact	NOUN
gujaf-438	278	6	on	on	ADP
gujaf-438	278	7	credit	credit	NOUN
gujaf-438	278	8	risk	risk	NOUN
gujaf-438	278	9	:	:	PUNCT
gujaf-438	278	10	evidencefromdevelopingeconomies.journalof	evidencefromdevelopingeconomies.journalof	NOUN
gujaf-438	278	11	internationalfinancialmanagement	internationalfinancialmanagement	ADJ
gujaf-438	278	12	,	,	PUNCT
gujaf-438	278	13	18(2	18(2	NUM
gujaf-438	278	14	)	)	PUNCT
gujaf-438	278	15	,	,	PUNCT
gujaf-438	278	16	122	122	NUM
gujaf-438	278	17	-	-	SYM
gujaf-438	278	18	137	137	NUM
gujaf-438	278	19	.	.	PUNCT
gujaf-438	279	1	khan	khan	PROPN
gujaf-438	279	2	,	,	PUNCT
gujaf-438	279	3	z.	z.	PROPN
gujaf-438	279	4	,	,	PUNCT
gujaf-438	279	5	ali	ali	PROPN
gujaf-438	279	6	,	,	PUNCT
gujaf-438	279	7	s.	s.	PROPN
gujaf-438	279	8	,	,	PUNCT
gujaf-438	279	9	&	&	CCONJ
gujaf-438	279	10	haider	haider	PROPN
gujaf-438	279	11	,	,	PUNCT
gujaf-438	279	12	s.	s.	PROPN
gujaf-438	279	13	(	(	PUNCT
gujaf-438	279	14	2023	2023	NUM
gujaf-438	279	15	)	)	PUNCT
gujaf-438	279	16	.	.	PUNCT
gujaf-438	280	1	the	the	DET
gujaf-438	280	2	dynamics	dynamic	NOUN
gujaf-438	280	3	of	of	ADP
gujaf-438	280	4	credit	credit	NOUN
gujaf-438	280	5	risk	risk	NOUN
gujaf-438	280	6	management	management	NOUN
gujaf-438	280	7	in	in	ADP
gujaf-438	280	8	pakistan	pakistan	PROPN
gujaf-438	280	9	's	's	PART
gujaf-438	280	10	banking	banking	NOUN
gujaf-438	280	11	sector	sector	NOUN
gujaf-438	280	12	.	.	PUNCT
gujaf-438	281	1	pakistan	pakistan	PROPN
gujaf-438	281	2	journal	journal	PROPN
gujaf-438	281	3	of	of	ADP
gujaf-438	281	4	business	business	PROPN
gujaf-438	281	5	research	research	NOUN
gujaf-438	281	6	,	,	PUNCT
gujaf-438	281	7	21(4	21(4	NUM
gujaf-438	281	8	)	)	PUNCT
gujaf-438	281	9	,	,	PUNCT
gujaf-438	281	10	87	87	NUM
gujaf-438	281	11	-	-	SYM
gujaf-438	281	12	103	103	NUM
gujaf-438	281	13	.	.	PUNCT
gujaf-438	282	1	kwenda	kwenda	PROPN
gujaf-438	282	2	,	,	PUNCT
gujaf-438	282	3	f.	f.	PROPN
gujaf-438	282	4	(	(	PUNCT
gujaf-438	282	5	2015	2015	NUM
gujaf-438	282	6	)	)	PUNCT
gujaf-438	282	7	.	.	PUNCT
gujaf-438	283	1	"	"	PUNCT
gujaf-438	283	2	credit	credit	NOUN
gujaf-438	283	3	risk	risk	NOUN
gujaf-438	283	4	management	management	NOUN
gujaf-438	283	5	and	and	CCONJ
gujaf-438	283	6	profitability	profitability	NOUN
gujaf-438	283	7	of	of	ADP
gujaf-438	283	8	commercial	commercial	ADJ
gujaf-438	283	9	banks	bank	NOUN
gujaf-438	283	10	:	:	PUNCT
gujaf-438	283	11	a	a	DET
gujaf-438	283	12	case	case	NOUN
gujaf-438	283	13	studyof	studyof	PROPN
gujaf-438	283	14	south	south	PROPN
gujaf-438	283	15	africa	africa	PROPN
gujaf-438	283	16	.	.	PUNCT
gujaf-438	283	17	"	"	PUNCT
gujaf-438	284	1	journal	journal	NOUN
gujaf-438	284	2	of	of	ADP
gujaf-438	284	3	financial	financial	ADJ
gujaf-438	284	4	regulation	regulation	NOUN
gujaf-438	284	5	and	and	CCONJ
gujaf-438	284	6	compliance	compliance	NOUN
gujaf-438	284	7	,	,	PUNCT
gujaf-438	284	8	23(4	23(4	NOUN
gujaf-438	284	9	)	)	PUNCT
gujaf-438	284	10	,	,	PUNCT
gujaf-438	284	11	282	282	NUM
gujaf-438	284	12	295	295	NUM
gujaf-438	284	13	.	.	PUNCT
gujaf-438	285	1	legass	legass	PROPN
gujaf-438	285	2	,	,	PUNCT
gujaf-438	285	3	a.	a.	PROPN
gujaf-438	285	4	,	,	PUNCT
gujaf-438	285	5	&	&	CCONJ
gujaf-438	285	6	roba	roba	PROPN
gujaf-438	285	7	,	,	PUNCT
gujaf-438	285	8	m.	m.	NOUN
gujaf-438	285	9	(	(	PUNCT
gujaf-438	285	10	2024	2024	NUM
gujaf-438	285	11	)	)	PUNCT
gujaf-438	285	12	.	.	PUNCT
gujaf-438	286	1	the	the	DET
gujaf-438	286	2	effects	effect	NOUN
gujaf-438	286	3	of	of	ADP
gujaf-438	286	4	credit	credit	NOUN
gujaf-438	286	5	interest	interest	NOUN
gujaf-438	286	6	income	income	NOUN
gujaf-438	286	7	and	and	CCONJ
gujaf-438	286	8	non	non	ADJ
gujaf-438	286	9	-	-	ADJ
gujaf-438	286	10	performing	performing	ADJ
gujaf-438	286	11	loans	loan	NOUN
gujaf-438	286	12	on	on	ADP
gujaf-438	286	13	the	the	DET
gujaf-438	286	14	profitability	profitability	NOUN
gujaf-438	286	15	of	of	ADP
gujaf-438	286	16	ethiopian	ethiopian	ADJ
gujaf-438	286	17	commercial	commercial	ADJ
gujaf-438	286	18	banks	bank	NOUN
gujaf-438	286	19	.	.	PUNCT
gujaf-438	287	1	ethiopian	ethiopian	ADJ
gujaf-438	287	2	journal	journal	PROPN
gujaf-438	287	3	of	of	ADP
gujaf-438	287	4	banking	banking	NOUN
gujaf-438	287	5	,	,	PUNCT
gujaf-438	287	6	16(2	16(2	NUM
gujaf-438	287	7	)	)	PUNCT
gujaf-438	287	8	,	,	PUNCT
gujaf-438	287	9	34	34	NUM
gujaf-438	287	10	-	-	SYM
gujaf-438	287	11	48	48	NUM
gujaf-438	287	12	.	.	PUNCT
gujaf-438	288	1	mahmood	mahmood	PROPN
gujaf-438	288	2	,	,	PUNCT
gujaf-438	288	3	a.	a.	PROPN
gujaf-438	288	4	,	,	PUNCT
gujaf-438	288	5	qureshi	qureshi	PROPN
gujaf-438	288	6	,	,	PUNCT
gujaf-438	288	7	h.	h.	PROPN
gujaf-438	288	8	,	,	PUNCT
gujaf-438	288	9	&	&	CCONJ
gujaf-438	288	10	tariq	tariq	PROPN
gujaf-438	288	11	,	,	PUNCT
gujaf-438	288	12	s.	s.	PROPN
gujaf-438	288	13	(	(	PUNCT
gujaf-438	288	14	2023	2023	NUM
gujaf-438	288	15	)	)	PUNCT
gujaf-438	288	16	.	.	PUNCT
gujaf-438	289	1	liquidity	liquidity	NOUN
gujaf-438	289	2	,	,	PUNCT
gujaf-438	289	3	capital	capital	NOUN
gujaf-438	289	4	adequacy	adequacy	NOUN
gujaf-438	289	5	,	,	PUNCT
gujaf-438	289	6	and	and	CCONJ
gujaf-438	289	7	aggressive	aggressive	ADJ
gujaf-438	289	8	loan	loan	NOUN
gujaf-438	289	9	growth	growth	NOUN
gujaf-438	289	10	:	:	PUNCT
gujaf-438	289	11	a	a	DET
gujaf-438	289	12	study	study	NOUN
gujaf-438	289	13	of	of	ADP
gujaf-438	289	14	the	the	DET
gujaf-438	289	15	banking	banking	NOUN
gujaf-438	289	16	sector	sector	NOUN
gujaf-438	289	17	in	in	ADP
gujaf-438	289	18	pakistan	pakistan	PROPN
gujaf-438	289	19	.	.	PUNCT
gujaf-438	290	1	journal	journal	PROPN
gujaf-438	290	2	of	of	ADP
gujaf-438	290	3	south	south	ADJ
gujaf-438	290	4	asian	asian	ADJ
gujaf-438	290	5	economics	economic	NOUN
gujaf-438	290	6	,	,	PUNCT
gujaf-438	290	7	27(3	27(3	NUM
gujaf-438	290	8	)	)	PUNCT
gujaf-438	290	9	,	,	PUNCT
gujaf-438	290	10	65	65	NUM
gujaf-438	290	11	-	-	SYM
gujaf-438	290	12	80	80	NUM
gujaf-438	290	13	.	.	PUNCT
gujaf-438	291	1	molyneux	molyneux	PROPN
gujaf-438	291	2	,	,	PUNCT
gujaf-438	291	3	p.	p.	PROPN
gujaf-438	291	4	,&thornton	,&thornton	PROPN
gujaf-438	291	5	,	,	PUNCT
gujaf-438	291	6	j.(1992)."thedeterminantsofeuropeanbankprofitability	j.(1992)."thedeterminantsofeuropeanbankprofitability	NOUN
gujaf-438	291	7	.	.	PUNCT
gujaf-438	291	8	"	"	PUNCT
gujaf-438	292	1	journalof	journalof	ADJ
gujaf-438	292	2	banking&finance	banking&finance	PROPN
gujaf-438	292	3	,	,	PUNCT
gujaf-438	292	4	16(6	16(6	NUM
gujaf-438	292	5	)	)	PUNCT
gujaf-438	292	6	,	,	PUNCT
gujaf-438	292	7	1173	1173	NUM
gujaf-438	292	8	-	-	SYM
gujaf-438	292	9	1178	1178	NUM
gujaf-438	292	10	.	.	PUNCT
gujaf-438	293	1	mulugeta	mulugeta	PROPN
gujaf-438	293	2	,	,	PUNCT
gujaf-438	293	3	k.	k.	PROPN
gujaf-438	293	4	(	(	PUNCT
gujaf-438	293	5	2023	2023	NUM
gujaf-438	293	6	)	)	PUNCT
gujaf-438	293	7	.	.	PUNCT
gujaf-438	294	1	non	non	ADJ
gujaf-438	294	2	-	-	ADJ
gujaf-438	294	3	performing	performing	ADJ
gujaf-438	294	4	loans	loan	NOUN
gujaf-438	294	5	and	and	CCONJ
gujaf-438	294	6	their	their	PRON
gujaf-438	294	7	impact	impact	NOUN
gujaf-438	294	8	on	on	ADP
gujaf-438	294	9	profitability	profitability	NOUN
gujaf-438	294	10	in	in	ADP
gujaf-438	294	11	ethiopian	ethiopian	ADJ
gujaf-438	294	12	banks	bank	NOUN
gujaf-438	294	13	.	.	PUNCT
gujaf-438	295	1	journal	journal	PROPN
gujaf-438	295	2	of	of	ADP
gujaf-438	295	3	african	african	ADJ
gujaf-438	295	4	economic	economic	ADJ
gujaf-438	295	5	studies	study	NOUN
gujaf-438	295	6	,	,	PUNCT
gujaf-438	295	7	11(2	11(2	NOUN
gujaf-438	295	8	)	)	PUNCT
gujaf-438	295	9	,	,	PUNCT
gujaf-438	295	10	98	98	NUM
gujaf-438	295	11	-	-	SYM
gujaf-438	295	12	110	110	NUM
gujaf-438	295	13	.	.	PUNCT
gujaf-438	296	1	naceur	naceur	PROPN
gujaf-438	296	2	,	,	PUNCT
gujaf-438	296	3	s.	s.	PROPN
gujaf-438	296	4	b.	b.	PROPN
gujaf-438	296	5	(	(	PUNCT
gujaf-438	296	6	2003	2003	NUM
gujaf-438	296	7	)	)	PUNCT
gujaf-438	296	8	.	.	PUNCT
gujaf-438	297	1	"	"	PUNCT
gujaf-438	297	2	the	the	DET
gujaf-438	297	3	determinants	determinant	NOUN
gujaf-438	297	4	of	of	ADP
gujaf-438	297	5	the	the	DET
gujaf-438	297	6	tunisian	tunisian	ADJ
gujaf-438	297	7	banking	banking	NOUN
gujaf-438	297	8	industry	industry	NOUN
gujaf-438	297	9	profitability	profitability	NOUN
gujaf-438	297	10	:	:	PUNCT
gujaf-438	297	11	panel	panel	NOUN
gujaf-438	297	12	evidence	evidence	NOUN
gujaf-438	297	13	.	.	PUNCT
gujaf-438	297	14	"	"	PUNCT
gujaf-438	297	15	applied	apply	VERB
gujaf-438	297	16	financial	financial	ADJ
gujaf-438	297	17	economics	economic	NOUN
gujaf-438	297	18	,	,	PUNCT
gujaf-438	297	19	13(8	13(8	NUM
gujaf-438	297	20	)	)	PUNCT
gujaf-438	297	21	,	,	PUNCT
gujaf-438	297	22	661	661	NUM
gujaf-438	297	23	-	-	SYM
gujaf-438	297	24	670	670	NUM
gujaf-438	297	25	.	.	PUNCT
gujaf-438	298	1	natufe	natufe	PROPN
gujaf-438	298	2	,	,	PUNCT
gujaf-438	298	3	a.	a.	PROPN
gujaf-438	298	4	,	,	PUNCT
gujaf-438	298	5	&	&	CCONJ
gujaf-438	298	6	evbayiro	evbayiro	NOUN
gujaf-438	298	7	-	-	PUNCT
gujaf-438	298	8	osagie	osagie	NOUN
gujaf-438	298	9	,	,	PUNCT
gujaf-438	298	10	e.	e.	PROPN
gujaf-438	298	11	(	(	PUNCT
gujaf-438	298	12	2023	2023	NUM
gujaf-438	298	13	)	)	PUNCT
gujaf-438	298	14	.	.	PUNCT
gujaf-438	299	1	capital	capital	NOUN
gujaf-438	299	2	adequacy	adequacy	PROPN
gujaf-438	299	3	,	,	PUNCT
gujaf-438	299	4	risk	risk	NOUN
gujaf-438	299	5	asset	asset	NOUN
gujaf-438	299	6	ratios	ratio	NOUN
gujaf-438	299	7	,	,	PUNCT
gujaf-438	299	8	and	and	CCONJ
gujaf-438	299	9	non	non	ADJ
gujaf-438	299	10	performing	perform	VERB
gujaf-438	299	11	loans	loan	NOUN
gujaf-438	299	12	as	as	ADP
gujaf-438	299	13	determinants	determinant	NOUN
gujaf-438	299	14	of	of	ADP
gujaf-438	299	15	bank	bank	NOUN
gujaf-438	299	16	profitability	profitability	NOUN
gujaf-438	299	17	in	in	ADP
gujaf-438	299	18	nigeria	nigeria	PROPN
gujaf-438	299	19	.	.	PUNCT
gujaf-438	300	1	african	african	ADJ
gujaf-438	300	2	journal	journal	PROPN
gujaf-438	300	3	of	of	ADP
gujaf-438	300	4	economic	economic	ADJ
gujaf-438	300	5	and	and	CCONJ
gujaf-438	300	6	business	business	NOUN
gujaf-438	300	7	studies	study	NOUN
gujaf-438	300	8	,	,	PUNCT
gujaf-438	300	9	19(1	19(1	NUM
gujaf-438	300	10	)	)	PUNCT
gujaf-438	300	11	,	,	PUNCT
gujaf-438	300	12	77	77	NUM
gujaf-438	300	13	-	-	SYM
gujaf-438	300	14	92	92	NUM
gujaf-438	300	15	.	.	PUNCT
gujaf-438	301	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-438	301	2	,	,	PUNCT
gujaf-438	301	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-438	301	4	403	403	NUM
gujaf-438	301	5	odume	odume	ADJ
gujaf-438	301	6	,	,	PUNCT
gujaf-438	301	7	o.	o.	PROPN
gujaf-438	301	8	,	,	PUNCT
gujaf-438	301	9	akinlo	akinlo	NOUN
gujaf-438	301	10	,	,	PUNCT
gujaf-438	301	11	a.	a.	NOUN
gujaf-438	301	12	,	,	PUNCT
gujaf-438	301	13	&	&	CCONJ
gujaf-438	301	14	ijewere	ijewere	PROPN
gujaf-438	301	15	,	,	PUNCT
gujaf-438	301	16	s.	s.	PROPN
gujaf-438	301	17	(	(	PUNCT
gujaf-438	301	18	2023	2023	NUM
gujaf-438	301	19	)	)	PUNCT
gujaf-438	301	20	.	.	PUNCT
gujaf-438	302	1	capital	capital	NOUN
gujaf-438	302	2	adequacy	adequacy	NOUN
gujaf-438	302	3	and	and	CCONJ
gujaf-438	302	4	loan	loan	NOUN
gujaf-438	302	5	impairment	impairment	NOUN
gujaf-438	302	6	ratiosin	ratiosin	VERB
gujaf-438	302	7	nigerian	nigerian	ADJ
gujaf-438	302	8	banks	bank	NOUN
gujaf-438	302	9	:	:	PUNCT
gujaf-438	302	10	a	a	DET
gujaf-438	302	11	study	study	NOUN
gujaf-438	302	12	of	of	ADP
gujaf-438	302	13	their	their	PRON
gujaf-438	302	14	effects	effect	NOUN
gujaf-438	302	15	on	on	ADP
gujaf-438	302	16	profitability	profitability	NOUN
gujaf-438	302	17	.	.	PUNCT
gujaf-438	303	1	nigerian	nigerian	ADJ
gujaf-438	303	2	journal	journal	PROPN
gujaf-438	303	3	of	of	ADP
gujaf-438	303	4	economics	economic	NOUN
gujaf-438	303	5	,	,	PUNCT
gujaf-438	303	6	30(3	30(3	NUM
gujaf-438	303	7	)	)	PUNCT
gujaf-438	303	8	,	,	PUNCT
gujaf-438	303	9	15	15	NUM
gujaf-438	303	10	-	-	SYM
gujaf-438	303	11	30	30	NUM
gujaf-438	303	12	.	.	PUNCT
gujaf-438	304	1	olagunju	olagunju	PROPN
gujaf-438	304	2	,	,	PUNCT
gujaf-438	304	3	a.	a.	NOUN
gujaf-438	304	4	(	(	PUNCT
gujaf-438	304	5	2014	2014	NUM
gujaf-438	304	6	)	)	PUNCT
gujaf-438	304	7	.	.	PUNCT
gujaf-438	305	1	"	"	PUNCT
gujaf-438	305	2	credit	credit	NOUN
gujaf-438	305	3	risk	risk	NOUN
gujaf-438	305	4	management	management	NOUN
gujaf-438	305	5	and	and	CCONJ
gujaf-438	305	6	profitability	profitability	NOUN
gujaf-438	305	7	of	of	ADP
gujaf-438	305	8	nigerian	nigerian	ADJ
gujaf-438	305	9	banks	bank	NOUN
gujaf-438	305	10	.	.	PUNCT
gujaf-438	305	11	"	"	PUNCT
gujaf-438	306	1	african	african	ADJ
gujaf-438	306	2	journal	journal	NOUN
gujaf-438	306	3	of	of	ADP
gujaf-438	306	4	economic	economic	ADJ
gujaf-438	306	5	review	review	NOUN
gujaf-438	306	6	,	,	PUNCT
gujaf-438	306	7	2(2	2(2	NUM
gujaf-438	306	8	)	)	PUNCT
gujaf-438	306	9	,	,	PUNCT
gujaf-438	306	10	67	67	NUM
gujaf-438	306	11	-	-	SYM
gujaf-438	306	12	80	80	NUM
gujaf-438	306	13	.	.	PUNCT
gujaf-438	307	1	pasiouras	pasiouras	PROPN
gujaf-438	307	2	,	,	PUNCT
gujaf-438	307	3	f.	f.	PROPN
gujaf-438	307	4	,	,	PUNCT
gujaf-438	307	5	&	&	CCONJ
gujaf-438	307	6	kosmidou	kosmidou	PROPN
gujaf-438	307	7	,	,	PUNCT
gujaf-438	307	8	k.	k.	PROPN
gujaf-438	307	9	(	(	PUNCT
gujaf-438	307	10	2007	2007	NUM
gujaf-438	307	11	)	)	PUNCT
gujaf-438	307	12	.	.	PUNCT
gujaf-438	308	1	"	"	PUNCT
gujaf-438	308	2	factors	factor	NOUN
gujaf-438	308	3	influencing	influence	VERB
gujaf-438	308	4	the	the	DET
gujaf-438	308	5	profitability	profitability	NOUN
gujaf-438	308	6	of	of	ADP
gujaf-438	308	7	domestic	domestic	ADJ
gujaf-438	308	8	and	and	CCONJ
gujaf-438	308	9	foreign	foreign	ADJ
gujaf-438	308	10	commercial	commercial	ADJ
gujaf-438	308	11	banks	bank	NOUN
gujaf-438	308	12	in	in	ADP
gujaf-438	308	13	the	the	DET
gujaf-438	308	14	european	european	PROPN
gujaf-438	308	15	union	union	PROPN
gujaf-438	308	16	.	.	PUNCT
gujaf-438	308	17	"	"	PUNCT
gujaf-438	309	1	international	international	ADJ
gujaf-438	309	2	journal	journal	NOUN
gujaf-438	309	3	of	of	ADP
gujaf-438	309	4	bank	bank	PROPN
gujaf-438	309	5	marketing	marketing	NOUN
gujaf-438	309	6	,	,	PUNCT
gujaf-438	309	7	25(7	25(7	NUM
gujaf-438	309	8	)	)	PUNCT
gujaf-438	309	9	,	,	PUNCT
gujaf-438	309	10	490	490	NUM
gujaf-438	309	11	-	-	SYM
gujaf-438	309	12	509	509	NUM
gujaf-438	309	13	.	.	PUNCT
gujaf-438	310	1	salas	sala	NOUN
gujaf-438	310	2	,	,	PUNCT
gujaf-438	310	3	v.	v.	PROPN
gujaf-438	310	4	,	,	PUNCT
gujaf-438	310	5	&	&	CCONJ
gujaf-438	310	6	saurina	saurina	PROPN
gujaf-438	310	7	,	,	PUNCT
gujaf-438	310	8	j.	j.	PROPN
gujaf-438	310	9	(	(	PUNCT
gujaf-438	310	10	2002	2002	NUM
gujaf-438	310	11	)	)	PUNCT
gujaf-438	310	12	.	.	PUNCT
gujaf-438	311	1	"	"	PUNCT
gujaf-438	311	2	credit	credit	NOUN
gujaf-438	311	3	risk	risk	NOUN
gujaf-438	311	4	in	in	ADP
gujaf-438	311	5	two	two	NUM
gujaf-438	311	6	institutional	institutional	ADJ
gujaf-438	311	7	regimes	regime	NOUN
gujaf-438	311	8	:	:	PUNCT
gujaf-438	311	9	private	private	ADJ
gujaf-438	311	10	vs.	vs.	ADP
gujaf-438	311	11	public	public	ADJ
gujaf-438	311	12	banks	bank	NOUN
gujaf-438	311	13	.	.	PUNCT
gujaf-438	311	14	"	"	PUNCT
gujaf-438	312	1	journal	journal	NOUN
gujaf-438	312	2	of	of	ADP
gujaf-438	312	3	financial	financial	ADJ
gujaf-438	312	4	services	service	NOUN
gujaf-438	312	5	research	research	NOUN
gujaf-438	312	6	,	,	PUNCT
gujaf-438	312	7	22(3	22(3	NUM
gujaf-438	312	8	)	)	PUNCT
gujaf-438	312	9	,	,	PUNCT
gujaf-438	312	10	203	203	NUM
gujaf-438	312	11	-	-	SYM
gujaf-438	312	12	224	224	NUM
gujaf-438	312	13	.	.	PUNCT
gujaf-438	313	1	singh	singh	PROPN
gujaf-438	313	2	,	,	PUNCT
gujaf-438	313	3	p.	p.	PROPN
gujaf-438	313	4	,	,	PUNCT
gujaf-438	313	5	&	&	CCONJ
gujaf-438	313	6	gupta	gupta	PROPN
gujaf-438	313	7	,	,	PUNCT
gujaf-438	313	8	r.	r.	PROPN
gujaf-438	313	9	(	(	PUNCT
gujaf-438	313	10	2024	2024	NUM
gujaf-438	313	11	)	)	PUNCT
gujaf-438	313	12	.	.	PUNCT
gujaf-438	314	1	real	real	ADJ
gujaf-438	314	2	-	-	PUNCT
gujaf-438	314	3	time	time	NOUN
gujaf-438	314	4	data	datum	NOUN
gujaf-438	314	5	and	and	CCONJ
gujaf-438	314	6	predictive	predictive	ADJ
gujaf-438	314	7	analytics	analytic	NOUN
gujaf-438	314	8	in	in	ADP
gujaf-438	314	9	credit	credit	NOUN
gujaf-438	314	10	risk	risk	NOUN
gujaf-438	314	11	management	management	NOUN
gujaf-438	314	12	:	:	PUNCT
gujaf-438	314	13	a	a	DET
gujaf-438	314	14	global	global	ADJ
gujaf-438	314	15	perspective	perspective	NOUN
gujaf-438	314	16	.	.	PUNCT
gujaf-438	315	1	journal	journal	NOUN
gujaf-438	315	2	of	of	ADP
gujaf-438	315	3	global	global	ADJ
gujaf-438	315	4	financial	financial	ADJ
gujaf-438	315	5	markets	market	NOUN
gujaf-438	315	6	,	,	PUNCT
gujaf-438	315	7	25(1	25(1	NUM
gujaf-438	315	8	)	)	PUNCT
gujaf-438	315	9	,	,	PUNCT
gujaf-438	315	10	44	44	NUM
gujaf-438	315	11	59	59	NUM
gujaf-438	315	12	.	.	PUNCT
gujaf-438	316	1	tshanda	tshanda	PROPN
gujaf-438	316	2	,	,	PUNCT
gujaf-438	316	3	p.	p.	PROPN
gujaf-438	316	4	,	,	PUNCT
gujaf-438	316	5	&	&	CCONJ
gujaf-438	316	6	moyo	moyo	PROPN
gujaf-438	316	7	,	,	PUNCT
gujaf-438	316	8	m.	m.	NOUN
gujaf-438	316	9	(	(	PUNCT
gujaf-438	316	10	2023	2023	NUM
gujaf-438	316	11	)	)	PUNCT
gujaf-438	316	12	.	.	PUNCT
gujaf-438	317	1	the	the	DET
gujaf-438	317	2	persistent	persistent	ADJ
gujaf-438	317	3	challenge	challenge	NOUN
gujaf-438	317	4	of	of	ADP
gujaf-438	317	5	non	non	ADJ
gujaf-438	317	6	-	-	ADJ
gujaf-438	317	7	performing	performing	ADJ
gujaf-438	317	8	loans	loan	NOUN
gujaf-438	317	9	inafrican	inafrican	ADJ
gujaf-438	317	10	banking	banking	NOUN
gujaf-438	317	11	systems	system	NOUN
gujaf-438	317	12	:	:	PUNCT
gujaf-438	317	13	a	a	DET
gujaf-438	317	14	review	review	NOUN
gujaf-438	317	15	of	of	ADP
gujaf-438	317	16	key	key	ADJ
gujaf-438	317	17	trends	trend	NOUN
gujaf-438	317	18	.	.	PUNCT
gujaf-438	318	1	african	african	ADJ
gujaf-438	318	2	banking	banking	PROPN
gujaf-438	318	3	review	review	NOUN
gujaf-438	318	4	,	,	PUNCT
gujaf-438	318	5	7(4	7(4	NUM
gujaf-438	318	6	)	)	PUNCT
gujaf-438	318	7	,	,	PUNCT
gujaf-438	318	8	120135	120135	NUM
gujaf-438	318	9	.	.	PUNCT
gujaf-438	319	1	williams	williams	PROPN
gujaf-438	319	2	,	,	PUNCT
gujaf-438	319	3	l.	l.	PROPN
gujaf-438	319	4	,	,	PUNCT
gujaf-438	319	5	&	&	CCONJ
gujaf-438	319	6	johnson	johnson	PROPN
gujaf-438	319	7	,	,	PUNCT
gujaf-438	319	8	d.	d.	PROPN
gujaf-438	319	9	(	(	PUNCT
gujaf-438	319	10	2024	2024	NUM
gujaf-438	319	11	)	)	PUNCT
gujaf-438	319	12	.	.	PUNCT
gujaf-438	320	1	dynamic	dynamic	ADJ
gujaf-438	320	2	risk	risk	NOUN
gujaf-438	320	3	management	management	NOUN
gujaf-438	320	4	models	model	NOUN
gujaf-438	320	5	in	in	ADP
gujaf-438	320	6	financial	financial	ADJ
gujaf-438	320	7	institutions	institution	NOUN
gujaf-438	320	8	:	:	PUNCT
gujaf-438	320	9	responding	respond	VERB
gujaf-438	320	10	to	to	ADP
gujaf-438	320	11	economic	economic	ADJ
gujaf-438	320	12	uncertainty	uncertainty	NOUN
gujaf-438	320	13	.	.	PUNCT
gujaf-438	321	1	journal	journal	NOUN
gujaf-438	321	2	of	of	ADP
gujaf-438	321	3	risk	risk	NOUN
gujaf-438	321	4	and	and	CCONJ
gujaf-438	321	5	financial	financial	ADJ
gujaf-438	321	6	management	management	NOUN
gujaf-438	321	7	,	,	PUNCT
gujaf-438	321	8	32(2	32(2	NUM
gujaf-438	321	9	)	)	PUNCT
gujaf-438	321	10	,	,	PUNCT
gujaf-438	321	11	201	201	NUM
gujaf-438	321	12	-	-	SYM
gujaf-438	321	13	215	215	NUM
gujaf-438	321	14	.	.	PUNCT