id	sid	tid	token	lemma	pos
gujaf-445	1	1	microsoft	microsoft	PROPN
gujaf-445	1	2	word	word	PROPN
gujaf-445	1	3	009mw	009mw	PROPN
gujaf-445	1	4	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	1	5	,	,	PUNCT
gujaf-445	1	6	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	1	7	gusau	gusau	ADJ
gujaf-445	1	8	journal	journal	NOUN
gujaf-445	1	9	of	of	ADP
gujaf-445	1	10	accountingandfinance	accountingandfinance	NOUN
gujaf-445	1	11	(	(	PUNCT
gujaf-445	1	12	gujaf	gujaf	NOUN
gujaf-445	1	13	)	)	PUNCT
gujaf-445	2	1	vol.5issue1,april,2024issn:2756	vol.5issue1,april,2024issn:2756	NOUN
gujaf-445	2	2	-	-	PUNCT
gujaf-445	2	3	665x	665x	PROPN
gujaf-445	2	4	a	a	DET
gujaf-445	2	5	publication	publication	NOUN
gujaf-445	2	6	of	of	ADP
gujaf-445	2	7	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-445	2	8	,	,	PUNCT
gujaf-445	2	9	faculty	faculty	NOUN
gujaf-445	2	10	of	of	ADP
gujaf-445	2	11	management	management	NOUN
gujaf-445	2	12	and	and	CCONJ
gujaf-445	2	13	social	social	ADJ
gujaf-445	2	14	sciences	science	NOUN
gujaf-445	2	15	,	,	PUNCT
gujaf-445	2	16	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-445	2	17	,	,	PUNCT
gujaf-445	2	18	zamfarastate	zamfarastate	PROPN
gujaf-445	2	19	-	-	PUNCT
gujaf-445	2	20	nigeria	nigeria	PROPN
gujaf-445	2	21	©	©	PROPN
gujaf-445	2	22	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-445	2	23	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	2	24	,	,	PUNCT
gujaf-445	2	25	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	2	26	ii	ii	PROPN
gujaf-445	2	27	vol.5issue1	vol.5issue1	PROPN
gujaf-445	2	28	april	april	PROPN
gujaf-445	2	29	,	,	PUNCT
gujaf-445	2	30	2024	2024	NUM
gujaf-445	2	31	issn:2756	issn:2756	NOUN
gujaf-445	2	32	-	-	PUNCT
gujaf-445	2	33	665x	665x	NOUN
gujaf-445	2	34	a	a	DET
gujaf-445	2	35	publication	publication	NOUN
gujaf-445	2	36	of	of	ADP
gujaf-445	2	37	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-445	2	38	,	,	PUNCT
gujaf-445	2	39	faculty	faculty	NOUN
gujaf-445	2	40	of	of	ADP
gujaf-445	2	41	management	management	NOUN
gujaf-445	2	42	and	and	CCONJ
gujaf-445	2	43	social	social	ADJ
gujaf-445	2	44	sciences	science	NOUN
gujaf-445	2	45	,	,	PUNCT
gujaf-445	2	46	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-445	2	47	,	,	PUNCT
gujaf-445	2	48	zamfarastate	zamfarastate	NOUN
gujaf-445	2	49	-	-	PUNCT
gujaf-445	2	50	nigeria	nigeria	PROPN
gujaf-445	2	51	all	all	PRON
gujaf-445	2	52	rightsreserved	rightsreserve	VERB
gujaf-445	2	53	except	except	SCONJ
gujaf-445	2	54	for	for	ADP
gujaf-445	2	55	academic	academic	ADJ
gujaf-445	2	56	purposes	purpose	NOUN
gujaf-445	2	57	no	no	DET
gujaf-445	2	58	part	part	NOUN
gujaf-445	2	59	or	or	CCONJ
gujaf-445	2	60	whole	whole	NOUN
gujaf-445	2	61	of	of	ADP
gujaf-445	2	62	this	this	DET
gujaf-445	2	63	publication	publication	NOUN
gujaf-445	2	64	is	be	AUX
gujaf-445	2	65	allowed	allow	VERB
gujaf-445	2	66	to	to	PART
gujaf-445	2	67	be	be	AUX
gujaf-445	2	68	reproduced	reproduce	VERB
gujaf-445	2	69	,	,	PUNCT
gujaf-445	2	70	stored	store	VERB
gujaf-445	2	71	in	in	ADP
gujaf-445	2	72	a	a	DET
gujaf-445	2	73	retrieval	retrieval	NOUN
gujaf-445	2	74	system	system	NOUN
gujaf-445	2	75	or	or	CCONJ
gujaf-445	2	76	transmitted	transmit	VERB
gujaf-445	2	77	in	in	ADP
gujaf-445	2	78	any	any	DET
gujaf-445	2	79	form	form	NOUN
gujaf-445	2	80	or	or	CCONJ
gujaf-445	2	81	by	by	ADP
gujaf-445	2	82	any	any	DET
gujaf-445	2	83	means	mean	NOUN
gujaf-445	2	84	be	be	AUX
gujaf-445	2	85	it	it	PRON
gujaf-445	2	86	mechanical	mechanical	ADJ
gujaf-445	2	87	,	,	PUNCT
gujaf-445	2	88	electrical	electrical	ADJ
gujaf-445	2	89	,	,	PUNCT
gujaf-445	2	90	photocopying	photocopying	NOUN
gujaf-445	2	91	,	,	PUNCT
gujaf-445	2	92	recordingorotherwise	recordingorotherwise	ADJ
gujaf-445	2	93	,	,	PUNCT
gujaf-445	2	94	withoutpriorpermissionofthe	withoutpriorpermissionofthe	DET
gujaf-445	2	95	copyright	copyright	NOUN
gujaf-445	2	96	owner	owner	NOUN
gujaf-445	2	97	.	.	PUNCT
gujaf-445	3	1	publishedandprinted	publishedandprinte	VERB
gujaf-445	3	2	by	by	ADP
gujaf-445	3	3	:	:	PUNCT
gujaf-445	3	4	ahmadubellouniversitypresslimited	ahmadubellouniversitypresslimite	VERB
gujaf-445	3	5	,	,	PUNCT
gujaf-445	3	6	zaria	zaria	PROPN
gujaf-445	3	7	kaduna	kaduna	PROPN
gujaf-445	3	8	state	state	PROPN
gujaf-445	3	9	,	,	PUNCT
gujaf-445	3	10	nigeria	nigeria	PROPN
gujaf-445	3	11	.	.	PUNCT
gujaf-445	4	1	tel:08065949711,069	tel:08065949711,069	NOUN
gujaf-445	4	2	-	-	SYM
gujaf-445	4	3	879121	879121	NUM
gujaf-445	4	4	e	e	NOUN
gujaf-445	4	5	-	-	NOUN
gujaf-445	4	6	mail	mail	NOUN
gujaf-445	4	7	:	:	PUNCT
gujaf-445	4	8	abupress2013@gmail.comabupress2020@y	abupress2013@gmail.comabupress2020@y	X
gujaf-445	4	9	ahoo.com	ahoo.com	X
gujaf-445	4	10	website	website	NOUN
gujaf-445	4	11	:	:	PUNCT
gujaf-445	4	12	www.abupress.com.ng	www.abupress.com.ng	ADJ
gujaf-445	4	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	4	14	,	,	PUNCT
gujaf-445	4	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	4	16	iii	iii	NUM
gujaf-445	4	17	editorialboard	editorialboard	NOUN
gujaf-445	4	18	editor	editor	NOUN
gujaf-445	4	19	-	-	PUNCT
gujaf-445	4	20	in	in	ADP
gujaf-445	4	21	-	-	PUNCT
gujaf-445	4	22	chief	chief	NOUN
gujaf-445	4	23	:	:	PUNCT
gujaf-445	4	24	prof.shehuusman	prof.shehuusman	PROPN
gujaf-445	4	25	hassan	hassan	PROPN
gujaf-445	4	26	departmentofaccounting	departmentofaccounte	VERB
gujaf-445	4	27	,	,	PUNCT
gujaf-445	4	28	federaluniversityofkashere	federaluniversityofkashere	NOUN
gujaf-445	4	29	,	,	PUNCT
gujaf-445	4	30	gombe	gombe	ADJ
gujaf-445	4	31	state	state	NOUN
gujaf-445	4	32	.	.	PUNCT
gujaf-445	5	1	associate	associate	PROPN
gujaf-445	5	2	editor	editor	NOUN
gujaf-445	5	3	:	:	PUNCT
gujaf-445	5	4	dr.muhammadmustapha	dr.muhammadmustapha	X
gujaf-445	6	1	bagudo	bagudo	PROPN
gujaf-445	6	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-445	6	3	,	,	PUNCT
gujaf-445	6	4	ahmadu	ahmadu	NOUN
gujaf-445	6	5	bellouniversityzaria	bellouniversityzaria	NOUN
gujaf-445	6	6	,	,	PUNCT
gujaf-445	6	7	kaduna	kaduna	PROPN
gujaf-445	6	8	state	state	PROPN
gujaf-445	6	9	.	.	PUNCT
gujaf-445	7	1	managingeditor	managingeditor	NOUN
gujaf-445	7	2	:	:	PUNCT
gujaf-445	7	3	umarfaroukabdulkarim	umarfaroukabdulkarim	PROPN
gujaf-445	7	4	departmentofaccountingand	departmentofaccountingand	NOUN
gujaf-445	7	5	finance	finance	NOUN
gujaf-445	7	6	,	,	PUNCT
gujaf-445	7	7	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-445	7	8	,	,	PUNCT
gujaf-445	7	9	zamfarastate	zamfarastate	NOUN
gujaf-445	7	10	.	.	PUNCT
gujaf-445	8	1	editorial	editorial	NOUN
gujaf-445	8	2	board	board	NOUN
gujaf-445	8	3	prof.ahmadmodukumshe	prof.ahmadmodukumshe	PRON
gujaf-445	8	4	departmentof	departmentof	VERB
gujaf-445	8	5	accounting	account	VERB
gujaf-445	8	6	,	,	PUNCT
gujaf-445	8	7	universityofmaiduguri	universityofmaiduguri	NOUN
gujaf-445	8	8	,	,	PUNCT
gujaf-445	8	9	bornostate	bornostate	NOUN
gujaf-445	8	10	.	.	PUNCT
gujaf-445	9	1	profugochukwuc.nzewi	profugochukwuc.nzewi	NUM
gujaf-445	9	2	departmentof	departmentof	PROPN
gujaf-445	9	3	accounting	accounting	NOUN
gujaf-445	9	4	,	,	PUNCT
gujaf-445	9	5	pauluniversityawka	pauluniversityawka	NOUN
gujaf-445	9	6	,	,	PUNCT
gujaf-445	9	7	anambrastate	anambrastate	ADJ
gujaf-445	9	8	.	.	PUNCT
gujaf-445	10	1	prof	prof	PROPN
gujaf-445	10	2	kabirtahirhamid	kabirtahirhamid	PROPN
gujaf-445	10	3	departmentofaccounting	departmentofaccounte	VERB
gujaf-445	10	4	,	,	PUNCT
gujaf-445	10	5	bayerouniversity	bayerouniversity	NOUN
gujaf-445	10	6	,	,	PUNCT
gujaf-445	10	7	kano	kano	PROPN
gujaf-445	10	8	,	,	PUNCT
gujaf-445	10	9	kano	kano	PROPN
gujaf-445	10	10	state	state	PROPN
gujaf-445	10	11	.	.	PUNCT
gujaf-445	11	1	prof.ekojab.ekoja	prof.ekojab.ekoja	PROPN
gujaf-445	11	2	departmentof	departmentof	PROPN
gujaf-445	11	3	accounting	account	VERB
gujaf-445	11	4	,	,	PUNCT
gujaf-445	11	5	universityof	universityof	PROPN
gujaf-445	11	6	jos	jos	PROPN
gujaf-445	11	7	.	.	PROPN
gujaf-445	12	1	prof.cliffordofurum	prof.cliffordofurum	PROPN
gujaf-445	12	2	departmentof	departmentof	PROPN
gujaf-445	12	3	accounting	account	VERB
gujaf-445	12	4	,	,	PUNCT
gujaf-445	12	5	universityof	universityof	PROPN
gujaf-445	12	6	portharcourt	portharcourt	PROPN
gujaf-445	12	7	,	,	PUNCT
gujaf-445	12	8	rivers	river	NOUN
gujaf-445	12	9	state	state	NOUN
gujaf-445	12	10	.	.	PUNCT
gujaf-445	13	1	prof.ahmadbello	prof.ahmadbello	PROPN
gujaf-445	13	2	dogarawa	dogarawa	PROPN
gujaf-445	13	3	departmentof	departmentof	PROPN
gujaf-445	13	4	accounting	accounting	NOUN
gujaf-445	13	5	,	,	PUNCT
gujaf-445	13	6	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-445	13	7	.	.	PUNCT
gujaf-445	14	1	prof.yusuf.b	prof.yusuf.b	PROPN
gujaf-445	14	2	.	.	PUNCT
gujaf-445	15	1	rahman	rahman	PROPN
gujaf-445	15	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-445	15	3	,	,	PUNCT
gujaf-445	15	4	lagosstateuniversity	lagosstateuniversity	NOUN
gujaf-445	15	5	,	,	PUNCT
gujaf-445	15	6	lagos	lagos	NOUN
gujaf-445	15	7	state	state	NOUN
gujaf-445	15	8	.	.	PUNCT
gujaf-445	16	1	prof.suleimana.s.aruwa	prof.suleimana.s.aruwa	PROPN
gujaf-445	16	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-445	16	3	,	,	PUNCT
gujaf-445	16	4	nasarawastateuniversity	nasarawastateuniversity	NOUN
gujaf-445	16	5	,	,	PUNCT
gujaf-445	16	6	keffi	keffi	PROPN
gujaf-445	16	7	,	,	PUNCT
gujaf-445	16	8	nasarawa	nasarawa	PROPN
gujaf-445	16	9	state	state	NOUN
gujaf-445	16	10	.	.	PUNCT
gujaf-445	17	1	prof.muhammadjunaidu	prof.muhammadjunaidu	PROPN
gujaf-445	17	2	kurawa	kurawa	PROPN
gujaf-445	17	3	departmentof	departmentof	PROPN
gujaf-445	17	4	accounting	accounting	PROPN
gujaf-445	17	5	,	,	PUNCT
gujaf-445	17	6	bayerouniversitykano	bayerouniversitykano	NOUN
gujaf-445	17	7	,	,	PUNCT
gujaf-445	17	8	kanostate	kanostate	ADJ
gujaf-445	17	9	.	.	PUNCT
gujaf-445	18	1	prof.muhammadhabibusabari	prof.muhammadhabibusabari	PROPN
gujaf-445	18	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-445	18	3	,	,	PUNCT
gujaf-445	18	4	ahmadu	ahmadu	NOUN
gujaf-445	18	5	bellouniversity	bellouniversity	NOUN
gujaf-445	18	6	,	,	PUNCT
gujaf-445	18	7	zaria	zaria	PROPN
gujaf-445	18	8	.	.	PUNCT
gujaf-445	19	1	prof.okpanachijoshua	prof.okpanachijoshua	PROPN
gujaf-445	19	2	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	19	3	,	,	PUNCT
gujaf-445	19	4	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	19	5	iv	iv	NUM
gujaf-445	19	6	departmentof	departmentof	PROPN
gujaf-445	19	7	accountingandmanagement	accountingandmanagement	NOUN
gujaf-445	19	8	,	,	PUNCT
gujaf-445	19	9	nigeriandefenceacademy	nigeriandefenceacademy	PROPN
gujaf-445	19	10	,	,	PUNCT
gujaf-445	19	11	kaduna	kaduna	PROPN
gujaf-445	19	12	.	.	PUNCT
gujaf-445	20	1	prof.hassanibrahim	prof.hassanibrahim	PROPN
gujaf-445	20	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-445	20	3	,	,	PUNCT
gujaf-445	20	4	ibbuniversity	ibbuniversity	NOUN
gujaf-445	20	5	,	,	PUNCT
gujaf-445	20	6	lapai	lapai	NOUN
gujaf-445	20	7	,	,	PUNCT
gujaf-445	20	8	niger	niger	NOUN
gujaf-445	20	9	state	state	NOUN
gujaf-445	20	10	.	.	PUNCT
gujaf-445	21	1	prof.ifeomamaryokwo	prof.ifeomamaryokwo	PROPN
gujaf-445	21	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-445	21	3	,	,	PUNCT
gujaf-445	21	4	enugustateuniversityofscienceandtechnology	enugustateuniversityofscienceandtechnology	NOUN
gujaf-445	21	5	,	,	PUNCT
gujaf-445	21	6	enugustate	enugustate	NOUN
gujaf-445	21	7	.	.	PUNCT
gujaf-445	22	1	prof.aminuisah	prof.aminuisah	NOUN
gujaf-445	22	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-445	22	3	,	,	PUNCT
gujaf-445	22	4	bayerouniversity	bayerouniversity	NOUN
gujaf-445	22	5	,	,	PUNCT
gujaf-445	22	6	kano	kano	PROPN
gujaf-445	22	7	,	,	PUNCT
gujaf-445	22	8	kano	kano	PROPN
gujaf-445	22	9	state	state	PROPN
gujaf-445	22	10	.	.	PUNCT
gujaf-445	23	1	prof.ahmadubello	prof.ahmadubello	ADJ
gujaf-445	23	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-445	23	3	,	,	PUNCT
gujaf-445	23	4	ahmadu	ahmadu	NOUN
gujaf-445	23	5	bellouniversity	bellouniversity	NOUN
gujaf-445	23	6	,	,	PUNCT
gujaf-445	23	7	zaria	zaria	PROPN
gujaf-445	23	8	.	.	PUNCT
gujaf-445	24	1	prof.musayelwaabubakar	prof.musayelwaabubakar	PROPN
gujaf-445	24	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-445	24	3	,	,	PUNCT
gujaf-445	24	4	usmanu	usmanu	PROPN
gujaf-445	24	5	danfodiyouniversity	danfodiyouniversity	PROPN
gujaf-445	24	6	,	,	PUNCT
gujaf-445	24	7	sokoto	sokoto	PROPN
gujaf-445	24	8	state	state	PROPN
gujaf-445	24	9	.	.	PUNCT
gujaf-445	25	1	prof.salisuabubakar	prof.salisuabubakar	ADJ
gujaf-445	25	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-445	25	3	,	,	PUNCT
gujaf-445	25	4	ahmadu	ahmadu	NOUN
gujaf-445	25	5	bellouniversityzaria	bellouniversityzaria	NOUN
gujaf-445	25	6	,	,	PUNCT
gujaf-445	25	7	kaduna	kaduna	PROPN
gujaf-445	25	8	state	state	PROPN
gujaf-445	25	9	.	.	PUNCT
gujaf-445	26	1	prof.sunusisa'ad	prof.sunusisa'ad	PROPN
gujaf-445	26	2	ahmad	ahmad	PROPN
gujaf-445	26	3	departmentof	departmentof	PROPN
gujaf-445	26	4	accounting	accounting	NOUN
gujaf-445	26	5	,	,	PUNCT
gujaf-445	26	6	federaluniversitydutse	federaluniversitydutse	NOUN
gujaf-445	26	7	,	,	PUNCT
gujaf-445	26	8	jigawastate	jigawastate	NOUN
gujaf-445	26	9	.	.	PUNCT
gujaf-445	27	1	prof.isaq	prof.isaq	AUX
gujaf-445	27	2	alhajisamaila	alhajisamaila	ADJ
gujaf-445	27	3	departmentofaccounting	departmentofaccounting	NOUN
gujaf-445	27	4	,	,	PUNCT
gujaf-445	27	5	bayerouniversity	bayerouniversity	NOUN
gujaf-445	27	6	,	,	PUNCT
gujaf-445	27	7	kano	kano	PROPN
gujaf-445	27	8	state	state	PROPN
gujaf-445	27	9	.	.	PUNCT
gujaf-445	28	1	dr.fatimaalfa	dr.fatimaalfa	PROPN
gujaf-445	28	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-445	28	3	,	,	PUNCT
gujaf-445	28	4	universityofmaiduguri	universityofmaiduguri	NOUN
gujaf-445	28	5	,	,	PUNCT
gujaf-445	28	6	bornostate	bornostate	NOUN
gujaf-445	28	7	.	.	PUNCT
gujaf-445	29	1	dr.nasirua.ka’oje	dr.nasirua.ka’oje	VERB
gujaf-445	29	2	departmentof	departmentof	PROPN
gujaf-445	29	3	accounting	account	VERB
gujaf-445	29	4	,	,	PUNCT
gujaf-445	29	5	usmanudanfodiyouniversitysokotostate	usmanudanfodiyouniversitysokotostate	NOUN
gujaf-445	29	6	.	.	PUNCT
gujaf-445	30	1	dr.aminu	dr.aminu	PROPN
gujaf-445	31	1	abdullahi	abdullahi	PROPN
gujaf-445	31	2	departmentof	departmentof	PROPN
gujaf-445	31	3	accounting	account	VERB
gujaf-445	31	4	,	,	PUNCT
gujaf-445	31	5	usmanudanfodiyouniversitysokoto	usmanudanfodiyouniversitysokoto	ADJ
gujaf-445	31	6	,	,	PUNCT
gujaf-445	31	7	state	state	NOUN
gujaf-445	31	8	.	.	PUNCT
gujaf-445	32	1	dr.onipeadebenege	dr.onipeadebenege	PROPN
gujaf-445	32	2	yahaya	yahaya	PROPN
gujaf-445	32	3	departmentofaccounting	departmentofaccounting	NOUN
gujaf-445	32	4	,	,	PUNCT
gujaf-445	32	5	nigeriandefenceacademy	nigeriandefenceacademy	PROPN
gujaf-445	32	6	,	,	PUNCT
gujaf-445	32	7	kaduna	kaduna	PROPN
gujaf-445	32	8	state	state	PROPN
gujaf-445	32	9	.	.	PUNCT
gujaf-445	33	1	dr.saidu	dr.saidu	PROPN
gujaf-445	33	2	adamu	adamu	PROPN
gujaf-445	33	3	departmentofaccounting	departmentofaccounting	PROPN
gujaf-445	33	4	,	,	PUNCT
gujaf-445	33	5	federaluniversityofkashere	federaluniversityofkashere	NOUN
gujaf-445	33	6	,	,	PUNCT
gujaf-445	33	7	gombe	gombe	ADJ
gujaf-445	33	8	state	state	NOUN
gujaf-445	33	9	.	.	PUNCT
gujaf-445	34	1	dr.nasiruyunusa	dr.nasiruyunusa	X
gujaf-445	34	2	departmentof	departmentof	PROPN
gujaf-445	34	3	accounting	accounting	PROPN
gujaf-445	34	4	,	,	PUNCT
gujaf-445	34	5	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-445	34	6	.	.	PUNCT
gujaf-445	35	1	dr.aisha	dr.aisha	PROPN
gujaf-445	35	2	nuhu	nuhu	PROPN
gujaf-445	35	3	muhammad	muhammad	PROPN
gujaf-445	35	4	departmentof	departmentof	PROPN
gujaf-445	35	5	accounting	accounting	PROPN
gujaf-445	35	6	,	,	PUNCT
gujaf-445	35	7	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-445	35	8	.	.	PUNCT
gujaf-445	36	1	dr	dr	PROPN
gujaf-445	36	2	.	.	PROPN
gujaf-445	36	3	lawal	lawal	PROPN
gujaf-445	36	4	muhammad	muhammad	PROPN
gujaf-445	36	5	departmentof	departmentof	PROPN
gujaf-445	36	6	accounting	accounting	PROPN
gujaf-445	36	7	,	,	PUNCT
gujaf-445	36	8	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-445	36	9	.	.	PUNCT
gujaf-445	37	1	dr.farouk	dr.farouk	PROPN
gujaf-445	37	2	adeza	adeza	PROPN
gujaf-445	37	3	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	37	4	,	,	PUNCT
gujaf-445	37	5	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	37	6	v	v	NOUN
gujaf-445	37	7	schoolofbusinessandentrepreneurship	schoolofbusinessandentrepreneurship	NOUN
gujaf-445	37	8	,	,	PUNCT
gujaf-445	37	9	americanuniversityofnigeria	americanuniversityofnigeria	PROPN
gujaf-445	37	10	,	,	PUNCT
gujaf-445	37	11	yola	yola	PROPN
gujaf-445	37	12	.	.	PUNCT
gujaf-445	38	1	dr.bashirumar	dr.bashirumar	PROPN
gujaf-445	38	2	farouk	farouk	PROPN
gujaf-445	38	3	departmentofeconomics	departmentofeconomics	PROPN
gujaf-445	38	4	,	,	PUNCT
gujaf-445	38	5	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-445	38	6	,	,	PUNCT
gujaf-445	38	7	zamfara	zamfara	PROPN
gujaf-445	38	8	state	state	PROPN
gujaf-445	38	9	.	.	PUNCT
gujaf-445	39	1	dremmanuel	dremmanuel	PROPN
gujaf-445	39	2	omokhuale	omokhuale	PROPN
gujaf-445	39	3	departmentofmathematics	departmentofmathematic	NOUN
gujaf-445	39	4	,	,	PUNCT
gujaf-445	39	5	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-445	39	6	,	,	PUNCT
gujaf-445	39	7	zamfara	zamfara	PROPN
gujaf-445	39	8	.	.	PUNCT
gujaf-445	40	1	state	state	PROPN
gujaf-445	40	2	advisoryboardmembers	advisoryboardmember	NOUN
gujaf-445	40	3	prof	prof	PROPN
gujaf-445	40	4	.	.	PUNCT
gujaf-445	41	1	kabiru	kabiru	PROPN
gujaf-445	41	2	isah	isah	PROPN
gujaf-445	41	3	dandago	dandago	PROPN
gujaf-445	41	4	,	,	PUNCT
gujaf-445	41	5	bayero	bayero	PROPN
gujaf-445	41	6	university	university	PROPN
gujaf-445	41	7	kano	kano	PROPN
gujaf-445	41	8	,	,	PUNCT
gujaf-445	41	9	kano	kano	PROPN
gujaf-445	41	10	state.profambashir	state.profambashir	PROPN
gujaf-445	41	11	,	,	PUNCT
gujaf-445	41	12	usmanudanfodiyouniversitysokoto	usmanudanfodiyouniversitysokoto	ADJ
gujaf-445	41	13	,	,	PUNCT
gujaf-445	41	14	sokotostate	sokotostate	NOUN
gujaf-445	41	15	.	.	PUNCT
gujaf-445	42	1	prof	prof	PROPN
gujaf-445	42	2	.	.	PUNCT
gujaf-445	43	1	muhammad	muhammad	PROPN
gujaf-445	43	2	tanko	tanko	PROPN
gujaf-445	43	3	,	,	PUNCT
gujaf-445	43	4	kaduna	kaduna	PROPN
gujaf-445	43	5	state	state	PROPN
gujaf-445	43	6	university	university	PROPN
gujaf-445	43	7	,	,	PUNCT
gujaf-445	43	8	kaduna	kaduna	PROPN
gujaf-445	43	9	.	.	PUNCT
gujaf-445	43	10	prof.bayeroa	prof.bayeroa	NOUN
gujaf-445	43	11	msabir	msabir	NOUN
gujaf-445	43	12	,	,	PUNCT
gujaf-445	43	13	usmanudanfodiyo	usmanudanfodiyo	PROPN
gujaf-445	43	14	universitysokoto	universitysokoto	PROPN
gujaf-445	43	15	,	,	PUNCT
gujaf-445	43	16	sokoto	sokoto	PROPN
gujaf-445	43	17	state	state	PROPN
gujaf-445	43	18	.	.	PUNCT
gujaf-445	44	1	prof.aliyusulaimankantudu	prof.aliyusulaimankantudu	NOUN
gujaf-445	44	2	,	,	PUNCT
gujaf-445	44	3	bayerouniversitykano	bayerouniversitykano	NOUN
gujaf-445	44	4	,	,	PUNCT
gujaf-445	44	5	kanostate	kanostate	ADJ
gujaf-445	44	6	.	.	PUNCT
gujaf-445	45	1	editorial	editorial	PROPN
gujaf-445	45	2	secretary	secretary	PROPN
gujaf-445	45	3	yazidkabiribrahim	yazidkabiribrahim	PROPN
gujaf-445	45	4	departmentofaccountingand	departmentofaccountingand	PROPN
gujaf-445	45	5	finance	finance	NOUN
gujaf-445	45	6	,	,	PUNCT
gujaf-445	45	7	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-445	45	8	,	,	PUNCT
gujaf-445	45	9	zamfarastate	zamfarastate	NOUN
gujaf-445	45	10	.	.	PUNCT
gujaf-445	46	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	46	2	,	,	PUNCT
gujaf-445	46	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	46	4	vi	vi	NOUN
gujaf-445	46	5	callfor	callfor	NOUN
gujaf-445	46	6	papers	paper	NOUN
gujaf-445	46	7	the	the	DET
gujaf-445	46	8	editorial	editorial	PROPN
gujaf-445	46	9	board	board	NOUN
gujaf-445	46	10	of	of	ADP
gujaf-445	46	11	gusau	gusau	PROPN
gujaf-445	46	12	journal	journal	PROPN
gujaf-445	46	13	of	of	ADP
gujaf-445	46	14	accounting	accounting	NOUN
gujaf-445	46	15	and	and	CCONJ
gujaf-445	46	16	finance	finance	NOUN
gujaf-445	46	17	(	(	PUNCT
gujaf-445	46	18	gujaf	gujaf	NOUN
gujaf-445	46	19	)	)	PUNCT
gujaf-445	46	20	is	be	AUX
gujaf-445	46	21	hereby	hereby	ADV
gujaf-445	46	22	inviting	invite	VERB
gujaf-445	46	23	authors	author	NOUN
gujaf-445	46	24	to	to	PART
gujaf-445	46	25	submit	submit	VERB
gujaf-445	46	26	their	their	PRON
gujaf-445	46	27	unpublished	unpublished	ADJ
gujaf-445	46	28	manuscript	manuscript	NOUN
gujaf-445	46	29	for	for	ADP
gujaf-445	46	30	publication	publication	NOUN
gujaf-445	46	31	.	.	PUNCT
gujaf-445	47	1	the	the	DET
gujaf-445	47	2	journal	journal	NOUN
gujaf-445	47	3	is	be	AUX
gujaf-445	47	4	published	publish	VERB
gujaf-445	47	5	in	in	ADP
gujaf-445	47	6	two	two	NUM
gujaf-445	47	7	issues	issue	NOUN
gujaf-445	47	8	of	of	ADP
gujaf-445	47	9	april	april	PROPN
gujaf-445	47	10	and	and	CCONJ
gujaf-445	47	11	october	october	PROPN
gujaf-445	47	12	annually	annually	ADV
gujaf-445	47	13	.	.	PUNCT
gujaf-445	48	1	gujaf	gujaf	NOUN
gujaf-445	48	2	is	be	AUX
gujaf-445	48	3	a	a	DET
gujaf-445	48	4	double	double	ADJ
gujaf-445	48	5	-	-	PUNCT
gujaf-445	48	6	blind	blind	ADJ
gujaf-445	48	7	peer	peer	NOUN
gujaf-445	48	8	reviewed	review	VERB
gujaf-445	48	9	journal	journal	NOUN
gujaf-445	48	10	published	publish	VERB
gujaf-445	48	11	by	by	ADP
gujaf-445	48	12	the	the	DET
gujaf-445	48	13	department	department	NOUN
gujaf-445	48	14	of	of	ADP
gujaf-445	48	15	accounting	accounting	NOUN
gujaf-445	48	16	and	and	CCONJ
gujaf-445	48	17	finance	finance	NOUN
gujaf-445	48	18	,	,	PUNCT
gujaf-445	48	19	faculty	faculty	NOUN
gujaf-445	48	20	of	of	ADP
gujaf-445	48	21	management	management	NOUN
gujaf-445	48	22	and	and	CCONJ
gujaf-445	48	23	social	social	ADJ
gujaf-445	48	24	sciences	science	NOUN
gujaf-445	48	25	,	,	PUNCT
gujaf-445	48	26	federal	federal	ADJ
gujaf-445	48	27	universitygusau	universitygusau	NOUN
gujaf-445	48	28	,	,	PUNCT
gujaf-445	48	29	zamfara	zamfara	PROPN
gujaf-445	48	30	state	state	PROPN
gujaf-445	48	31	nigeria	nigeria	PROPN
gujaf-445	48	32	the	the	DET
gujaf-445	48	33	journal	journal	PROPN
gujaf-445	48	34	accepts	accept	VERB
gujaf-445	48	35	papersin	papersin	NOUN
gujaf-445	48	36	all	all	DET
gujaf-445	48	37	areas	area	NOUN
gujaf-445	48	38	of	of	ADP
gujaf-445	48	39	accounting	accounting	NOUN
gujaf-445	48	40	and	and	CCONJ
gujaf-445	48	41	finance	finance	NOUN
gujaf-445	48	42	for	for	ADP
gujaf-445	48	43	publication	publication	NOUN
gujaf-445	48	44	which	which	PRON
gujaf-445	48	45	include	include	VERB
gujaf-445	48	46	:	:	PUNCT
gujaf-445	48	47	accounting	accounting	NOUN
gujaf-445	48	48	standards	standard	NOUN
gujaf-445	48	49	,	,	PUNCT
gujaf-445	48	50	accounting	account	VERB
gujaf-445	48	51	information	information	NOUN
gujaf-445	48	52	system	system	NOUN
gujaf-445	48	53	,	,	PUNCT
gujaf-445	48	54	financial	financial	ADJ
gujaf-445	48	55	reporting	reporting	NOUN
gujaf-445	48	56	,	,	PUNCT
gujaf-445	48	57	earnings	earning	NOUN
gujaf-445	48	58	management	management	NOUN
gujaf-445	48	59	,	,	PUNCT
gujaf-445	48	60	,	,	PUNCT
gujaf-445	48	61	auditing	auditing	NOUN
gujaf-445	48	62	and	and	CCONJ
gujaf-445	48	63	investigation	investigation	NOUN
gujaf-445	48	64	,	,	PUNCT
gujaf-445	48	65	auditing	auditing	NOUN
gujaf-445	48	66	and	and	CCONJ
gujaf-445	48	67	standards	standard	NOUN
gujaf-445	48	68	,	,	PUNCT
gujaf-445	48	69	public	public	ADJ
gujaf-445	48	70	sector	sector	NOUN
gujaf-445	48	71	accounting	accounting	NOUN
gujaf-445	48	72	and	and	CCONJ
gujaf-445	48	73	auditing	auditing	NOUN
gujaf-445	48	74	,	,	PUNCT
gujaf-445	48	75	taxation	taxation	NOUN
gujaf-445	48	76	and	and	CCONJ
gujaf-445	48	77	revenue	revenue	NOUN
gujaf-445	48	78	administration	administration	NOUN
gujaf-445	48	79	,	,	PUNCT
gujaf-445	48	80	corporate	corporate	ADJ
gujaf-445	48	81	governance	governance	NOUN
gujaf-445	48	82	issues	issue	NOUN
gujaf-445	48	83	,	,	PUNCT
gujaf-445	48	84	corporate	corporate	ADJ
gujaf-445	48	85	social	social	ADJ
gujaf-445	48	86	responsibility	responsibility	NOUN
gujaf-445	48	87	,	,	PUNCT
gujaf-445	48	88	sustainability	sustainability	NOUN
gujaf-445	48	89	and	and	CCONJ
gujaf-445	48	90	environmental	environmental	ADJ
gujaf-445	48	91	reporting	reporting	NOUN
gujaf-445	48	92	issue	issue	NOUN
gujaf-445	48	93	,	,	PUNCT
gujaf-445	48	94	information	information	NOUN
gujaf-445	48	95	and	and	CCONJ
gujaf-445	48	96	communication	communication	NOUN
gujaf-445	48	97	technologyissues	technologyissue	NOUN
gujaf-445	48	98	,	,	PUNCT
gujaf-445	48	99	bankruptcyprediction	bankruptcyprediction	NOUN
gujaf-445	48	100	,	,	PUNCT
gujaf-445	48	101	corporate	corporate	ADJ
gujaf-445	48	102	finance	finance	NOUN
gujaf-445	48	103	,	,	PUNCT
gujaf-445	48	104	personal	personal	ADJ
gujaf-445	48	105	finance	finance	NOUN
gujaf-445	48	106	,	,	PUNCT
gujaf-445	48	107	merger	merger	NOUN
gujaf-445	48	108	and	and	CCONJ
gujaf-445	48	109	acquisitions	acquisition	NOUN
gujaf-445	48	110	,	,	PUNCT
gujaf-445	48	111	capital	capital	NOUN
gujaf-445	48	112	structure	structure	NOUN
gujaf-445	48	113	,	,	PUNCT
gujaf-445	48	114	working	work	VERB
gujaf-445	48	115	capital	capital	NOUN
gujaf-445	48	116	management	management	NOUN
gujaf-445	48	117	,	,	PUNCT
gujaf-445	48	118	enterprises	enterprise	NOUN
gujaf-445	48	119	risk	risk	NOUN
gujaf-445	48	120	management	management	NOUN
gujaf-445	48	121	,	,	PUNCT
gujaf-445	48	122	entrepreneurship	entrepreneurship	NOUN
gujaf-445	48	123	,	,	PUNCT
gujaf-445	48	124	international	international	ADJ
gujaf-445	48	125	business	business	NOUN
gujaf-445	48	126	accounting	accounting	NOUN
gujaf-445	48	127	and	and	CCONJ
gujaf-445	48	128	finance	finance	NOUN
gujaf-445	48	129	,	,	PUNCT
gujaf-445	48	130	banking	banking	NOUN
gujaf-445	48	131	crises	crisis	NOUN
gujaf-445	48	132	,	,	PUNCT
gujaf-445	48	133	bank‘s	bank‘s	PROPN
gujaf-445	48	134	profitability	profitability	NOUN
gujaf-445	48	135	,	,	PUNCT
gujaf-445	48	136	risk	risk	NOUN
gujaf-445	48	137	and	and	CCONJ
gujaf-445	48	138	insurance	insurance	NOUN
gujaf-445	48	139	issue	issue	NOUN
gujaf-445	48	140	,	,	PUNCT
gujaf-445	48	141	islamic	islamic	ADJ
gujaf-445	48	142	finance	finance	NOUN
gujaf-445	48	143	,	,	PUNCT
gujaf-445	48	144	conventional	conventional	ADJ
gujaf-445	48	145	and	and	CCONJ
gujaf-445	48	146	islamic	islamic	ADJ
gujaf-445	48	147	banks	bank	NOUN
gujaf-445	48	148	and	and	CCONJ
gujaf-445	48	149	so	so	ADV
gujaf-445	48	150	forth	forth	ADV
gujaf-445	48	151	.	.	PUNCT
gujaf-445	49	1	guidelinesforsubmissionandmanuscript	guidelinesforsubmissionandmanuscript	ADJ
gujaf-445	49	2	format	format	NOUN
gujaf-445	49	3	the	the	DET
gujaf-445	49	4	submission	submission	NOUN
gujaf-445	49	5	language	language	NOUN
gujaf-445	49	6	is	be	AUX
gujaf-445	49	7	english	english	PROPN
gujaf-445	49	8	and	and	CCONJ
gujaf-445	49	9	must	must	AUX
gujaf-445	49	10	be	be	AUX
gujaf-445	49	11	a	a	DET
gujaf-445	49	12	well	well	ADV
gujaf-445	49	13	-	-	PUNCT
gujaf-445	49	14	researched	research	VERB
gujaf-445	49	15	original	original	ADJ
gujaf-445	49	16	manuscript	manuscript	NOUN
gujaf-445	49	17	that	that	PRON
gujaf-445	49	18	has	have	AUX
gujaf-445	49	19	not	not	PART
gujaf-445	49	20	previously	previously	ADV
gujaf-445	49	21	been	be	AUX
gujaf-445	49	22	submitted	submit	VERB
gujaf-445	49	23	elsewhere	elsewhere	ADV
gujaf-445	49	24	for	for	ADP
gujaf-445	49	25	publication	publication	NOUN
gujaf-445	49	26	.	.	PUNCT
gujaf-445	50	1	the	the	DET
gujaf-445	50	2	paper	paper	NOUN
gujaf-445	50	3	should	should	AUX
gujaf-445	50	4	not	not	PART
gujaf-445	50	5	exceed	exceed	VERB
gujaf-445	50	6	more	more	ADJ
gujaf-445	50	7	than	than	ADP
gujaf-445	50	8	15	15	NUM
gujaf-445	50	9	pages	page	NOUN
gujaf-445	50	10	on	on	ADP
gujaf-445	50	11	a4	a4	NOUN
gujaf-445	50	12	type	type	NOUN
gujaf-445	50	13	paper	paper	NOUN
gujaf-445	50	14	in	in	ADP
gujaf-445	50	15	ms	ms	ADJ
gujaf-445	50	16	-	-	PUNCT
gujaf-445	50	17	word	word	NOUN
gujaf-445	50	18	format	format	NOUN
gujaf-445	50	19	,	,	PUNCT
gujaf-445	50	20	1.5	1.5	NUM
gujaf-445	50	21	-	-	PUNCT
gujaf-445	50	22	line	line	NOUN
gujaf-445	50	23	spacing	spacing	NOUN
gujaf-445	50	24	,	,	PUNCT
gujaf-445	50	25	12	12	NUM
gujaf-445	50	26	font	font	NOUN
gujaf-445	50	27	size	size	NOUN
gujaf-445	50	28	in	in	ADP
gujaf-445	50	29	times	time	NOUN
gujaf-445	50	30	new	new	ADJ
gujaf-445	50	31	roman	roman	NOUN
gujaf-445	50	32	.	.	PUNCT
gujaf-445	51	1	manuscript	manuscript	NOUN
gujaf-445	51	2	should	should	AUX
gujaf-445	51	3	be	be	AUX
gujaf-445	51	4	tested	test	VERB
gujaf-445	51	5	for	for	ADP
gujaf-445	51	6	plagiarism	plagiarism	NOUN
gujaf-445	51	7	before	before	ADP
gujaf-445	51	8	submission	submission	NOUN
gujaf-445	51	9	,	,	PUNCT
gujaf-445	51	10	as	as	SCONJ
gujaf-445	51	11	the	the	DET
gujaf-445	51	12	maximum	maximum	ADJ
gujaf-445	51	13	similarity	similarity	NOUN
gujaf-445	51	14	index	index	NOUN
gujaf-445	51	15	acceptable	acceptable	ADJ
gujaf-445	51	16	by	by	ADP
gujaf-445	51	17	gujaf	gujaf	NOUN
gujaf-445	51	18	is	be	AUX
gujaf-445	51	19	25	25	NUM
gujaf-445	51	20	percent	percent	NOUN
gujaf-445	51	21	.	.	PUNCT
gujaf-445	52	1	furthermore	furthermore	ADV
gujaf-445	52	2	,	,	PUNCT
gujaf-445	52	3	the	the	DET
gujaf-445	52	4	length	length	NOUN
gujaf-445	52	5	of	of	ADP
gujaf-445	52	6	a	a	DET
gujaf-445	52	7	complete	complete	ADJ
gujaf-445	52	8	article	article	NOUN
gujaf-445	52	9	should	should	AUX
gujaf-445	52	10	not	not	PART
gujaf-445	52	11	exceed	exceed	VERB
gujaf-445	52	12	5000	5000	NUM
gujaf-445	52	13	words	word	NOUN
gujaf-445	52	14	including	include	VERB
gujaf-445	52	15	an	an	DET
gujaf-445	52	16	abstract	abstract	NOUN
gujaf-445	52	17	of	of	ADP
gujaf-445	52	18	not	not	PART
gujaf-445	52	19	more	more	ADJ
gujaf-445	52	20	than	than	ADP
gujaf-445	52	21	250	250	NUM
gujaf-445	52	22	words	word	NOUN
gujaf-445	52	23	with	with	ADP
gujaf-445	52	24	a	a	DET
gujaf-445	52	25	minimum	minimum	NOUN
gujaf-445	52	26	of	of	ADP
gujaf-445	52	27	four	four	NUM
gujaf-445	52	28	key	key	ADJ
gujaf-445	52	29	words	word	NOUN
gujaf-445	52	30	immediately	immediately	ADV
gujaf-445	52	31	after	after	ADP
gujaf-445	52	32	the	the	DET
gujaf-445	52	33	abstract	abstract	NOUN
gujaf-445	52	34	.	.	PUNCT
gujaf-445	53	1	all	all	DET
gujaf-445	53	2	references	reference	NOUN
gujaf-445	53	3	including	include	VERB
gujaf-445	53	4	in	in	ADP
gujaf-445	53	5	text	text	NOUN
gujaf-445	53	6	citation	citation	NOUN
gujaf-445	53	7	and	and	CCONJ
gujaf-445	53	8	reference	reference	NOUN
gujaf-445	53	9	list	list	NOUN
gujaf-445	53	10	,	,	PUNCT
gujaf-445	53	11	tables	table	NOUN
gujaf-445	53	12	and	and	CCONJ
gujaf-445	53	13	figures	figure	NOUN
gujaf-445	53	14	should	should	AUX
gujaf-445	53	15	be	be	AUX
gujaf-445	53	16	in	in	ADP
gujaf-445	53	17	line	line	NOUN
gujaf-445	53	18	with	with	ADP
gujaf-445	53	19	apa	apa	PROPN
gujaf-445	53	20	7th	7th	PROPN
gujaf-445	53	21	edition	edition	NOUN
gujaf-445	53	22	publication	publication	NOUN
gujaf-445	53	23	manual	manual	NOUN
gujaf-445	53	24	.	.	PUNCT
gujaf-445	54	1	finally	finally	ADV
gujaf-445	54	2	,	,	PUNCT
gujaf-445	54	3	manuscript	manuscript	NOUN
gujaf-445	54	4	should	should	AUX
gujaf-445	54	5	be	be	AUX
gujaf-445	54	6	send	send	VERB
gujaf-445	54	7	to	to	ADP
gujaf-445	54	8	our	our	PRON
gujaf-445	54	9	email	email	NOUN
gujaf-445	54	10	address	address	NOUN
gujaf-445	54	11	elfarouk105@gmail.comand	elfarouk105@gmail.comand	PROPN
gujaf-445	54	12	a	a	DET
gujaf-445	54	13	copy	copy	NOUN
gujaf-445	54	14	to	to	ADP
gujaf-445	54	15	our	our	PRON
gujaf-445	54	16	website	website	NOUN
gujaf-445	54	17	on	on	ADP
gujaf-445	54	18	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-445	54	19	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	54	20	,	,	PUNCT
gujaf-445	54	21	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	54	22	vii	vii	NOUN
gujaf-445	54	23	publication	publication	NOUN
gujaf-445	54	24	procedure	procedure	NOUN
gujaf-445	54	25	after	after	ADP
gujaf-445	54	26	receiving	receive	VERB
gujaf-445	54	27	a	a	DET
gujaf-445	54	28	manuscript	manuscript	NOUN
gujaf-445	54	29	that	that	PRON
gujaf-445	54	30	is	be	AUX
gujaf-445	54	31	within	within	ADP
gujaf-445	54	32	the	the	DET
gujaf-445	54	33	similarity	similarity	NOUN
gujaf-445	54	34	index	index	NOUN
gujaf-445	54	35	threshold	threshold	NOUN
gujaf-445	54	36	,	,	PUNCT
gujaf-445	54	37	a	a	DET
gujaf-445	54	38	confirmation	confirmation	NOUN
gujaf-445	54	39	email	email	NOUN
gujaf-445	54	40	will	will	AUX
gujaf-445	54	41	be	be	AUX
gujaf-445	54	42	send	send	VERB
gujaf-445	54	43	together	together	ADV
gujaf-445	54	44	with	with	ADP
gujaf-445	54	45	a	a	DET
gujaf-445	54	46	request	request	NOUN
gujaf-445	54	47	to	to	PART
gujaf-445	54	48	pay	pay	VERB
gujaf-445	54	49	a	a	DET
gujaf-445	54	50	review	review	NOUN
gujaf-445	54	51	proceeding	proceed	VERB
gujaf-445	54	52	fee.at	fee.at	NOUN
gujaf-445	54	53	this	this	DET
gujaf-445	54	54	point	point	NOUN
gujaf-445	54	55	,	,	PUNCT
gujaf-445	54	56	the	the	DET
gujaf-445	54	57	editorial	editorial	ADJ
gujaf-445	54	58	board	board	NOUN
gujaf-445	54	59	will	will	AUX
gujaf-445	54	60	take	take	VERB
gujaf-445	54	61	a	a	DET
gujaf-445	54	62	decision	decision	NOUN
gujaf-445	54	63	on	on	ADP
gujaf-445	54	64	accepting	accept	VERB
gujaf-445	54	65	,	,	PUNCT
gujaf-445	54	66	rejecting	reject	VERB
gujaf-445	54	67	or	or	CCONJ
gujaf-445	54	68	making	make	VERB
gujaf-445	54	69	a	a	DET
gujaf-445	54	70	resubmission	resubmission	NOUN
gujaf-445	54	71	of	of	ADP
gujaf-445	54	72	the	the	DET
gujaf-445	54	73	manuscript	manuscript	NOUN
gujaf-445	54	74	based	base	VERB
gujaf-445	54	75	on	on	ADP
gujaf-445	54	76	the	the	DET
gujaf-445	54	77	outcome	outcome	NOUN
gujaf-445	54	78	of	of	ADP
gujaf-445	54	79	the	the	DET
gujaf-445	54	80	double	double	ADJ
gujaf-445	54	81	-	-	PUNCT
gujaf-445	54	82	blind	blind	ADJ
gujaf-445	54	83	peer	peer	NOUN
gujaf-445	54	84	review	review	NOUN
gujaf-445	54	85	.	.	PUNCT
gujaf-445	55	1	those	those	DET
gujaf-445	55	2	authors	author	NOUN
gujaf-445	55	3	whose	whose	DET
gujaf-445	55	4	manuscript	manuscript	NOUN
gujaf-445	55	5	were	be	AUX
gujaf-445	55	6	accepted	accept	VERB
gujaf-445	55	7	for	for	ADP
gujaf-445	55	8	publication	publication	NOUN
gujaf-445	55	9	will	will	AUX
gujaf-445	55	10	be	be	AUX
gujaf-445	55	11	asked	ask	VERB
gujaf-445	55	12	to	to	PART
gujaf-445	55	13	pay	pay	VERB
gujaf-445	55	14	a	a	DET
gujaf-445	55	15	publication	publication	NOUN
gujaf-445	55	16	fee	fee	NOUN
gujaf-445	55	17	,	,	PUNCT
gujaf-445	55	18	after	after	ADP
gujaf-445	55	19	effecting	effect	VERB
gujaf-445	55	20	all	all	DET
gujaf-445	55	21	suggested	suggest	VERB
gujaf-445	55	22	corrections	correction	NOUN
gujaf-445	55	23	and	and	CCONJ
gujaf-445	55	24	changes	change	NOUN
gujaf-445	55	25	made	make	VERB
gujaf-445	55	26	on	on	ADP
gujaf-445	55	27	the	the	DET
gujaf-445	55	28	manuscript	manuscript	NOUN
gujaf-445	55	29	.	.	PUNCT
gujaf-445	56	1	all	all	DET
gujaf-445	56	2	corrected	correct	VERB
gujaf-445	56	3	papers	paper	NOUN
gujaf-445	56	4	returned	return	VERB
gujaf-445	56	5	within	within	ADP
gujaf-445	56	6	the	the	DET
gujaf-445	56	7	specified	specify	VERB
gujaf-445	56	8	time	time	NOUN
gujaf-445	56	9	frame	frame	NOUN
gujaf-445	56	10	will	will	AUX
gujaf-445	56	11	be	be	AUX
gujaf-445	56	12	published	publish	VERB
gujaf-445	56	13	in	in	ADP
gujaf-445	56	14	that	that	DET
gujaf-445	56	15	issue	issue	NOUN
gujaf-445	56	16	.	.	PUNCT
gujaf-445	57	1	paymentdetails	paymentdetail	NOUN
gujaf-445	57	2	bank	bank	NOUN
gujaf-445	57	3	:	:	PUNCT
gujaf-445	57	4	fcmb	fcmb	PROPN
gujaf-445	57	5	accountnumber:7278465011	accountnumber:7278465011	PROPN
gujaf-445	57	6	accountname	accountname	PROPN
gujaf-445	57	7	:	:	PUNCT
gujaf-445	57	8	gusau	gusau	ADJ
gujaf-445	57	9	journalof	journalof	PROPN
gujaf-445	57	10	accountingand	accountingand	PROPN
gujaf-445	57	11	finance	finance	NOUN
gujaf-445	57	12	forinquiry	forinquiry	NOUN
gujaf-445	57	13	thehead	thehead	ADJ
gujaf-445	57	14	,	,	PUNCT
gujaf-445	57	15	department	department	NOUN
gujaf-445	57	16	of	of	ADP
gujaf-445	57	17	accounting	accounting	NOUN
gujaf-445	57	18	and	and	CCONJ
gujaf-445	57	19	finance	finance	NOUN
gujaf-445	57	20	,	,	PUNCT
gujaf-445	57	21	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-445	57	22	,	,	PUNCT
gujaf-445	57	23	zamfarastate	zamfarastate	NOUN
gujaf-445	57	24	.	.	PUNCT
gujaf-445	57	25	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-445	58	1	+2348069393824	+2348069393824	DET
gujaf-445	58	2	formoreinformation	formoreinformation	NOUN
gujaf-445	58	3	,	,	PUNCT
gujaf-445	58	4	contact	contact	NOUN
gujaf-445	58	5	theeditor	theeditor	NOUN
gujaf-445	58	6	-	-	PUNCT
gujaf-445	58	7	in	in	ADP
gujaf-445	58	8	-	-	PUNCT
gujaf-445	58	9	chiefon+2348067766435	chiefon+2348067766435	NOUN
gujaf-445	58	10	theassociateeditoron+2348036057525	theassociateeditoron+2348036057525	NOUN
gujaf-445	58	11	orvisit	orvisit	NOUN
gujaf-445	58	12	ourwebsiteonwww.gujaf.com.ngorjournals.gujaf.com.ng	ourwebsiteonwww.gujaf.com.ngorjournals.gujaf.com.ng	ADJ
gujaf-445	58	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	58	14	,	,	PUNCT
gujaf-445	58	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	58	16	484	484	NUM
gujaf-445	58	17	financial	financial	ADJ
gujaf-445	58	18	resilience	resilience	NOUN
gujaf-445	58	19	under	under	ADP
gujaf-445	58	20	climate	climate	NOUN
gujaf-445	58	21	risk	risk	NOUN
gujaf-445	58	22	:	:	PUNCT
gujaf-445	58	23	moderating	moderate	VERB
gujaf-445	58	24	effects	effect	NOUN
gujaf-445	58	25	of	of	ADP
gujaf-445	58	26	environmental	environmental	ADJ
gujaf-445	58	27	exposure	exposure	NOUN
gujaf-445	58	28	on	on	ADP
gujaf-445	58	29	performance	performance	NOUN
gujaf-445	58	30	of	of	ADP
gujaf-445	58	31	agricultural	agricultural	ADJ
gujaf-445	58	32	enterprises	enterprise	NOUN
gujaf-445	58	33	in	in	ADP
gujaf-445	58	34	nigeria	nigeria	PROPN
gujaf-445	58	35	ahmed	ahmed	PROPN
gujaf-445	58	36	oluwatobi	oluwatobi	PROPN
gujaf-445	58	37	adekunle	adekunle	PROPN
gujaf-445	58	38	departmento	departmento	PROPN
gujaf-445	58	39	f	f	PROPN
gujaf-445	58	40	accounting	accounting	NOUN
gujaf-445	58	41	science	science	NOUN
gujaf-445	58	42	,	,	PUNCT
gujaf-445	58	43	walter	walter	PROPN
gujaf-445	58	44	sisulu	sisulu	PROPN
gujaf-445	58	45	university	university	PROPN
gujaf-445	58	46	mthatha	mthatha	PROPN
gujaf-445	58	47	,	,	PUNCT
gujaf-445	58	48	south	south	PROPN
gujaf-445	58	49	africa	africa	PROPN
gujaf-445	58	50	.	.	PUNCT
gujaf-445	59	1	aadekunle@wsu.ac.zahttps://doi.org/10	aadekunle@wsu.ac.zahttps://doi.org/10	PROPN
gujaf-445	59	2	.	.	PUNCT
gujaf-445	59	3	57233	57233	NUM
gujaf-445	59	4	/	/	SYM
gujaf-445	59	5	gujaf.v5i1.25	gujaf.v5i1.25	PROPN
gujaf-445	59	6	abstract	abstract	NOUN
gujaf-445	59	7	this	this	DET
gujaf-445	59	8	study	study	NOUN
gujaf-445	59	9	investigates	investigate	VERB
gujaf-445	59	10	the	the	DET
gujaf-445	59	11	moderating	moderate	VERB
gujaf-445	59	12	role	role	NOUN
gujaf-445	59	13	of	of	ADP
gujaf-445	59	14	climate	climate	NOUN
gujaf-445	59	15	sensitivity	sensitivity	NOUN
gujaf-445	59	16	on	on	ADP
gujaf-445	59	17	the	the	DET
gujaf-445	59	18	relationship	relationship	NOUN
gujaf-445	59	19	between	between	ADP
gujaf-445	59	20	firm	firm	ADJ
gujaf-445	59	21	-	-	PUNCT
gujaf-445	59	22	specific	specific	ADJ
gujaf-445	59	23	characteristics	characteristic	NOUN
gujaf-445	59	24	and	and	CCONJ
gujaf-445	59	25	financial	financial	ADJ
gujaf-445	59	26	performance	performance	NOUN
gujaf-445	59	27	among	among	ADP
gujaf-445	59	28	listed	list	VERB
gujaf-445	59	29	agricultural	agricultural	ADJ
gujaf-445	59	30	firms	firm	NOUN
gujaf-445	59	31	in	in	ADP
gujaf-445	59	32	nigeria	nigeria	PROPN
gujaf-445	59	33	over	over	ADP
gujaf-445	59	34	the	the	DET
gujaf-445	59	35	period	period	NOUN
gujaf-445	59	36	2014–2023	2014–2023	NUM
gujaf-445	59	37	.	.	PUNCT
gujaf-445	60	1	using	use	VERB
gujaf-445	60	2	panel	panel	NOUN
gujaf-445	60	3	data	datum	NOUN
gujaf-445	60	4	from	from	ADP
gujaf-445	60	5	ten	ten	NUM
gujaf-445	60	6	firms	firm	NOUN
gujaf-445	60	7	and	and	CCONJ
gujaf-445	60	8	employing	employ	VERB
gujaf-445	60	9	a	a	DET
gujaf-445	60	10	generalized	generalized	ADJ
gujaf-445	60	11	least	least	ADJ
gujaf-445	60	12	squares	square	NOUN
gujaf-445	60	13	(	(	PUNCT
gujaf-445	60	14	gls	gls	NOUN
gujaf-445	60	15	)	)	PUNCT
gujaf-445	60	16	random	random	ADJ
gujaf-445	60	17	effects	effect	NOUN
gujaf-445	60	18	model	model	NOUN
gujaf-445	60	19	,	,	PUNCT
gujaf-445	60	20	the	the	DET
gujaf-445	60	21	analysis	analysis	NOUN
gujaf-445	60	22	explores	explore	VERB
gujaf-445	60	23	how	how	SCONJ
gujaf-445	60	24	climate	climate	NOUN
gujaf-445	60	25	-	-	PUNCT
gujaf-445	60	26	related	relate	VERB
gujaf-445	60	27	variations	variation	NOUN
gujaf-445	60	28	influence	influence	VERB
gujaf-445	60	29	the	the	DET
gujaf-445	60	30	impact	impact	NOUN
gujaf-445	60	31	of	of	ADP
gujaf-445	60	32	leverage	leverage	NOUN
gujaf-445	60	33	,	,	PUNCT
gujaf-445	60	34	growth	growth	NOUN
gujaf-445	60	35	opportunity	opportunity	NOUN
gujaf-445	60	36	,	,	PUNCT
gujaf-445	60	37	complexity	complexity	NOUN
gujaf-445	60	38	,	,	PUNCT
gujaf-445	60	39	liquidity	liquidity	NOUN
gujaf-445	60	40	,	,	PUNCT
gujaf-445	60	41	firm	firm	ADJ
gujaf-445	60	42	size	size	NOUN
gujaf-445	60	43	,	,	PUNCT
gujaf-445	60	44	and	and	CCONJ
gujaf-445	60	45	firm	firm	ADJ
gujaf-445	60	46	age	age	NOUN
gujaf-445	60	47	on	on	ADP
gujaf-445	60	48	return	return	NOUN
gujaf-445	60	49	on	on	ADP
gujaf-445	60	50	assets	asset	NOUN
gujaf-445	60	51	.	.	PUNCT
gujaf-445	61	1	results	result	NOUN
gujaf-445	61	2	reveal	reveal	VERB
gujaf-445	61	3	that	that	SCONJ
gujaf-445	61	4	while	while	SCONJ
gujaf-445	61	5	climate	climate	NOUN
gujaf-445	61	6	sensitivity	sensitivity	NOUN
gujaf-445	61	7	independently	independently	ADV
gujaf-445	61	8	does	do	AUX
gujaf-445	61	9	not	not	PART
gujaf-445	61	10	significantly	significantly	ADV
gujaf-445	61	11	influence	influence	VERB
gujaf-445	61	12	financial	financial	ADJ
gujaf-445	61	13	performance	performance	NOUN
gujaf-445	61	14	,	,	PUNCT
gujaf-445	61	15	it	it	PRON
gujaf-445	61	16	significantly	significantly	ADV
gujaf-445	61	17	moderates	moderate	VERB
gujaf-445	61	18	the	the	DET
gujaf-445	61	19	effect	effect	NOUN
gujaf-445	61	20	of	of	ADP
gujaf-445	61	21	liquidity	liquidity	NOUN
gujaf-445	61	22	on	on	ADP
gujaf-445	61	23	profitability	profitability	NOUN
gujaf-445	61	24	,	,	PUNCT
gujaf-445	61	25	indicating	indicate	VERB
gujaf-445	61	26	heightened	heightened	ADJ
gujaf-445	61	27	vulnerability	vulnerability	NOUN
gujaf-445	61	28	to	to	ADP
gujaf-445	61	29	climatic	climatic	ADJ
gujaf-445	61	30	shocks	shock	NOUN
gujaf-445	61	31	in	in	ADP
gujaf-445	61	32	firms	firm	NOUN
gujaf-445	61	33	with	with	ADP
gujaf-445	61	34	weaker	weak	ADJ
gujaf-445	61	35	liquidity	liquidity	NOUN
gujaf-445	61	36	profiles	profile	NOUN
gujaf-445	61	37	.	.	PUNCT
gujaf-445	62	1	the	the	DET
gujaf-445	62	2	findings	finding	NOUN
gujaf-445	62	3	underscore	underscore	VERB
gujaf-445	62	4	the	the	DET
gujaf-445	62	5	necessity	necessity	NOUN
gujaf-445	62	6	for	for	ADP
gujaf-445	62	7	adaptive	adaptive	ADJ
gujaf-445	62	8	financial	financial	ADJ
gujaf-445	62	9	strategies	strategy	NOUN
gujaf-445	62	10	in	in	ADP
gujaf-445	62	11	agribusiness	agribusiness	NOUN
gujaf-445	62	12	,	,	PUNCT
gujaf-445	62	13	especially	especially	ADV
gujaf-445	62	14	under	under	ADP
gujaf-445	62	15	nigeria‘s	nigeria‘s	ADJ
gujaf-445	62	16	climate	climate	NOUN
gujaf-445	62	17	volatility	volatility	NOUN
gujaf-445	62	18	.	.	PUNCT
gujaf-445	63	1	the	the	DET
gujaf-445	63	2	study	study	NOUN
gujaf-445	63	3	contributes	contribute	VERB
gujaf-445	63	4	to	to	ADP
gujaf-445	63	5	the	the	DET
gujaf-445	63	6	discourse	discourse	NOUN
gujaf-445	63	7	on	on	ADP
gujaf-445	63	8	environmental	environmental	ADJ
gujaf-445	63	9	-	-	PUNCT
gujaf-445	63	10	financial	financial	ADJ
gujaf-445	63	11	integration	integration	NOUN
gujaf-445	63	12	by	by	ADP
gujaf-445	63	13	offering	offer	VERB
gujaf-445	63	14	empirical	empirical	ADJ
gujaf-445	63	15	insights	insight	NOUN
gujaf-445	63	16	for	for	ADP
gujaf-445	63	17	policymakers	policymaker	NOUN
gujaf-445	63	18	,	,	PUNCT
gujaf-445	63	19	investors	investor	NOUN
gujaf-445	63	20	,	,	PUNCT
gujaf-445	63	21	and	and	CCONJ
gujaf-445	63	22	corporate	corporate	ADJ
gujaf-445	63	23	managers	manager	NOUN
gujaf-445	63	24	in	in	ADP
gujaf-445	63	25	climate	climate	NOUN
gujaf-445	63	26	-	-	PUNCT
gujaf-445	63	27	sensitive	sensitive	ADJ
gujaf-445	63	28	economies	economy	NOUN
gujaf-445	63	29	.	.	PUNCT
gujaf-445	64	1	limitations	limitation	NOUN
gujaf-445	64	2	include	include	VERB
gujaf-445	64	3	the	the	DET
gujaf-445	64	4	sectoral	sectoral	ADJ
gujaf-445	64	5	scope	scope	NOUN
gujaf-445	64	6	and	and	CCONJ
gujaf-445	64	7	data	datum	NOUN
gujaf-445	64	8	availability	availability	NOUN
gujaf-445	64	9	,	,	PUNCT
gujaf-445	64	10	with	with	ADP
gujaf-445	64	11	future	future	ADJ
gujaf-445	64	12	research	research	NOUN
gujaf-445	64	13	encouraged	encourage	VERB
gujaf-445	64	14	to	to	PART
gujaf-445	64	15	explore	explore	VERB
gujaf-445	64	16	multi	multi	ADJ
gujaf-445	64	17	sectoral	sectoral	ADJ
gujaf-445	64	18	analyses	analysis	NOUN
gujaf-445	64	19	and	and	CCONJ
gujaf-445	64	20	incorporate	incorporate	VERB
gujaf-445	64	21	climate	climate	NOUN
gujaf-445	64	22	adaptation	adaptation	NOUN
gujaf-445	64	23	indices	index	NOUN
gujaf-445	64	24	.	.	PUNCT
gujaf-445	65	1	keywords	keyword	NOUN
gujaf-445	65	2	:	:	PUNCT
gujaf-445	65	3	climate	climate	NOUN
gujaf-445	65	4	sensitivity	sensitivity	NOUN
gujaf-445	65	5	,	,	PUNCT
gujaf-445	65	6	financial	financial	ADJ
gujaf-445	65	7	performance	performance	NOUN
gujaf-445	65	8	,	,	PUNCT
gujaf-445	65	9	agricultural	agricultural	ADJ
gujaf-445	65	10	firms	firm	NOUN
gujaf-445	65	11	,	,	PUNCT
gujaf-445	65	12	firm	firm	ADJ
gujaf-445	65	13	characteristics	characteristic	NOUN
gujaf-445	65	14	,	,	PUNCT
gujaf-445	65	15	panel	panel	NOUN
gujaf-445	65	16	data	data	PROPN
gujaf-445	65	17	,	,	PUNCT
gujaf-445	65	18	nigeria	nigeria	PROPN
gujaf-445	65	19	jelcodes	jelcode	NOUN
gujaf-445	65	20	:	:	PUNCT
gujaf-445	65	21	g32,q54,m41,o55	g32,q54,m41,o55	VERB
gujaf-445	65	22	1.0	1.0	NUM
gujaf-445	65	23	introduction	introduction	NOUN
gujaf-445	65	24	the	the	DET
gujaf-445	65	25	agricultural	agricultural	ADJ
gujaf-445	65	26	sector	sector	NOUN
gujaf-445	65	27	plays	play	VERB
gujaf-445	65	28	a	a	DET
gujaf-445	65	29	pivotal	pivotal	ADJ
gujaf-445	65	30	role	role	NOUN
gujaf-445	65	31	in	in	ADP
gujaf-445	65	32	nigeria	nigeria	PROPN
gujaf-445	65	33	's	's	PART
gujaf-445	65	34	economic	economic	ADJ
gujaf-445	65	35	development	development	NOUN
gujaf-445	65	36	,	,	PUNCT
gujaf-445	65	37	contributing	contribute	VERB
gujaf-445	65	38	significantlyto	significantlyto	ADJ
gujaf-445	65	39	employment	employment	NOUN
gujaf-445	65	40	,	,	PUNCT
gujaf-445	65	41	food	food	NOUN
gujaf-445	65	42	security	security	NOUN
gujaf-445	65	43	,	,	PUNCT
gujaf-445	65	44	and	and	CCONJ
gujaf-445	65	45	gross	gross	ADJ
gujaf-445	65	46	domestic	domestic	ADJ
gujaf-445	65	47	product	product	NOUN
gujaf-445	65	48	(	(	PUNCT
gujaf-445	65	49	gdp	gdp	NOUN
gujaf-445	65	50	)	)	PUNCT
gujaf-445	65	51	.	.	PUNCT
gujaf-445	66	1	however	however	ADV
gujaf-445	66	2	,	,	PUNCT
gujaf-445	66	3	the	the	DET
gujaf-445	66	4	sector	sector	NOUN
gujaf-445	66	5	remains	remain	VERB
gujaf-445	66	6	highly	highly	ADV
gujaf-445	66	7	susceptible	susceptible	ADJ
gujaf-445	66	8	to	to	ADP
gujaf-445	66	9	climate	climate	NOUN
gujaf-445	66	10	variability	variability	NOUN
gujaf-445	66	11	,	,	PUNCT
gujaf-445	66	12	which	which	PRON
gujaf-445	66	13	imposes	impose	VERB
gujaf-445	66	14	substantial	substantial	ADJ
gujaf-445	66	15	risks	risk	NOUN
gujaf-445	66	16	on	on	ADP
gujaf-445	66	17	firm	firm	ADJ
gujaf-445	66	18	performance	performance	NOUN
gujaf-445	66	19	and	and	CCONJ
gujaf-445	66	20	long	long	ADJ
gujaf-445	66	21	-	-	PUNCT
gujaf-445	66	22	term	term	NOUN
gujaf-445	66	23	sustainability	sustainability	NOUN
gujaf-445	66	24	(	(	PUNCT
gujaf-445	66	25	akinyele	akinyele	PROPN
gujaf-445	66	26	&	&	CCONJ
gujaf-445	66	27	sanusi	sanusi	PROPN
gujaf-445	66	28	,	,	PUNCT
gujaf-445	66	29	2021	2021	NUM
gujaf-445	66	30	)	)	PUNCT
gujaf-445	66	31	.	.	PUNCT
gujaf-445	67	1	as	as	SCONJ
gujaf-445	67	2	climatic	climatic	ADJ
gujaf-445	67	3	conditions	condition	NOUN
gujaf-445	67	4	become	become	VERB
gujaf-445	67	5	increasingly	increasingly	ADV
gujaf-445	67	6	erratic	erratic	ADJ
gujaf-445	67	7	due	due	ADJ
gujaf-445	67	8	to	to	ADP
gujaf-445	67	9	global	global	ADJ
gujaf-445	67	10	environmental	environmental	ADJ
gujaf-445	67	11	changes	change	NOUN
gujaf-445	67	12	,	,	PUNCT
gujaf-445	67	13	agricultural	agricultural	ADJ
gujaf-445	67	14	firms	firm	NOUN
gujaf-445	67	15	face	face	VERB
gujaf-445	67	16	heightened	heightened	ADJ
gujaf-445	67	17	uncertainty	uncertainty	NOUN
gujaf-445	67	18	in	in	ADP
gujaf-445	67	19	their	their	PRON
gujaf-445	67	20	operational	operational	ADJ
gujaf-445	67	21	environments	environment	NOUN
gujaf-445	67	22	,	,	PUNCT
gujaf-445	67	23	necessitating	necessitate	VERB
gujaf-445	67	24	a	a	DET
gujaf-445	67	25	deeper	deep	ADJ
gujaf-445	67	26	understanding	understanding	NOUN
gujaf-445	67	27	of	of	ADP
gujaf-445	67	28	how	how	SCONJ
gujaf-445	67	29	internal	internal	ADJ
gujaf-445	67	30	firm	firm	ADJ
gujaf-445	67	31	characteristics	characteristic	NOUN
gujaf-445	67	32	interact	interact	VERB
gujaf-445	67	33	with	with	ADP
gujaf-445	67	34	these	these	DET
gujaf-445	67	35	external	external	ADJ
gujaf-445	67	36	shocks	shock	NOUN
gujaf-445	67	37	.	.	PUNCT
gujaf-445	68	1	this	this	DET
gujaf-445	68	2	study	study	NOUN
gujaf-445	68	3	examines	examine	VERB
gujaf-445	68	4	how	how	SCONJ
gujaf-445	68	5	climate	climate	NOUN
gujaf-445	68	6	sensitivity	sensitivity	NOUN
gujaf-445	68	7	moderates	moderate	VERB
gujaf-445	68	8	the	the	DET
gujaf-445	68	9	relationship	relationship	NOUN
gujaf-445	68	10	between	between	ADP
gujaf-445	68	11	firm	firm	ADJ
gujaf-445	68	12	-	-	PUNCT
gujaf-445	68	13	specific	specific	ADJ
gujaf-445	68	14	attributes	attribute	NOUN
gujaf-445	68	15	and	and	CCONJ
gujaf-445	68	16	financial	financial	ADJ
gujaf-445	68	17	performance	performance	NOUN
gujaf-445	68	18	in	in	ADP
gujaf-445	68	19	the	the	DET
gujaf-445	68	20	nigerian	nigerian	ADJ
gujaf-445	68	21	agricultural	agricultural	ADJ
gujaf-445	68	22	sector	sector	NOUN
gujaf-445	68	23	,	,	PUNCT
gujaf-445	68	24	focusing	focus	VERB
gujaf-445	68	25	on	on	ADP
gujaf-445	68	26	a	a	DET
gujaf-445	68	27	panelof	panelof	ADJ
gujaf-445	68	28	ten	ten	NUM
gujaf-445	68	29	listed	list	VERB
gujaf-445	68	30	firms	firm	NOUN
gujaf-445	68	31	over	over	ADP
gujaf-445	68	32	a	a	DET
gujaf-445	68	33	ten	ten	NUM
gujaf-445	68	34	-	-	PUNCT
gujaf-445	68	35	year	year	NOUN
gujaf-445	68	36	period	period	NOUN
gujaf-445	68	37	(	(	PUNCT
gujaf-445	68	38	2014	2014	NUM
gujaf-445	68	39	-	-	SYM
gujaf-445	68	40	2023	2023	NUM
gujaf-445	68	41	)	)	PUNCT
gujaf-445	68	42	.	.	PUNCT
gujaf-445	69	1	traditional	traditional	ADJ
gujaf-445	69	2	determinants	determinant	NOUN
gujaf-445	69	3	of	of	ADP
gujaf-445	69	4	financial	financial	ADJ
gujaf-445	69	5	performance	performance	NOUN
gujaf-445	69	6	,	,	PUNCT
gujaf-445	69	7	such	such	ADJ
gujaf-445	69	8	as	as	ADP
gujaf-445	69	9	firm	firm	ADJ
gujaf-445	69	10	size	size	NOUN
gujaf-445	69	11	,	,	PUNCT
gujaf-445	69	12	leverage	leverage	NOUN
gujaf-445	69	13	,	,	PUNCT
gujaf-445	69	14	growth	growth	NOUN
gujaf-445	69	15	opportunities	opportunity	NOUN
gujaf-445	69	16	,	,	PUNCT
gujaf-445	69	17	business	business	NOUN
gujaf-445	69	18	complexity	complexity	NOUN
gujaf-445	69	19	,	,	PUNCT
gujaf-445	69	20	liquidity	liquidity	NOUN
gujaf-445	69	21	,	,	PUNCT
gujaf-445	69	22	and	and	CCONJ
gujaf-445	69	23	firm	firm	ADJ
gujaf-445	69	24	age	age	NOUN
gujaf-445	69	25	,	,	PUNCT
gujaf-445	69	26	have	have	AUX
gujaf-445	69	27	received	receive	VERB
gujaf-445	69	28	substantialattention	substantialattention	NOUN
gujaf-445	69	29	in	in	ADP
gujaf-445	69	30	the	the	DET
gujaf-445	69	31	corporate	corporate	ADJ
gujaf-445	69	32	finance	finance	NOUN
gujaf-445	69	33	literature	literature	NOUN
gujaf-445	69	34	(	(	PUNCT
gujaf-445	69	35	chen	chen	PROPN
gujaf-445	69	36	et	et	PROPN
gujaf-445	69	37	al	al	PROPN
gujaf-445	69	38	.	.	PROPN
gujaf-445	69	39	,	,	PUNCT
gujaf-445	69	40	2020	2020	NUM
gujaf-445	69	41	;	;	PUNCT
gujaf-445	69	42	al	al	PROPN
gujaf-445	69	43	-	-	PUNCT
gujaf-445	69	44	najjar	najjar	PROPN
gujaf-445	69	45	&	&	CCONJ
gujaf-445	69	46	hussainey	hussainey	NOUN
gujaf-445	69	47	,	,	PUNCT
gujaf-445	69	48	2011	2011	NUM
gujaf-445	69	49	)	)	PUNCT
gujaf-445	69	50	.	.	PUNCT
gujaf-445	70	1	these	these	DET
gujaf-445	70	2	firm	firm	ADJ
gujaf-445	70	3	-	-	PUNCT
gujaf-445	70	4	level	level	NOUN
gujaf-445	70	5	factors	factor	NOUN
gujaf-445	70	6	are	be	AUX
gujaf-445	70	7	believed	believe	VERB
gujaf-445	70	8	to	to	PART
gujaf-445	70	9	shape	shape	VERB
gujaf-445	70	10	strategic	strategic	ADJ
gujaf-445	70	11	decisions	decision	NOUN
gujaf-445	70	12	,	,	PUNCT
gujaf-445	70	13	risk	risk	NOUN
gujaf-445	70	14	-	-	PUNCT
gujaf-445	70	15	taking	take	VERB
gujaf-445	70	16	behaviour	behaviour	NOUN
gujaf-445	70	17	,	,	PUNCT
gujaf-445	70	18	and	and	CCONJ
gujaf-445	70	19	ultimately	ultimately	ADV
gujaf-445	70	20	profitability	profitability	NOUN
gujaf-445	70	21	.	.	PUNCT
gujaf-445	71	1	however	however	ADV
gujaf-445	71	2	,	,	PUNCT
gujaf-445	71	3	the	the	DET
gujaf-445	71	4	unique	unique	ADJ
gujaf-445	71	5	challenges	challenge	NOUN
gujaf-445	71	6	posed	pose	VERB
gujaf-445	71	7	by	by	ADP
gujaf-445	71	8	climate	climate	NOUN
gujaf-445	71	9	volatility	volatility	NOUN
gujaf-445	71	10	,	,	PUNCT
gujaf-445	71	11	particularly	particularly	ADV
gujaf-445	71	12	for	for	ADP
gujaf-445	71	13	climate	climate	NOUN
gujaf-445	71	14	-	-	PUNCT
gujaf-445	71	15	sensitive	sensitive	ADJ
gujaf-445	71	16	sectors	sector	NOUN
gujaf-445	71	17	like	like	ADP
gujaf-445	71	18	agriculture	agriculture	NOUN
gujaf-445	71	19	,	,	PUNCT
gujaf-445	71	20	demand	demand	VERB
gujaf-445	71	21	a	a	DET
gujaf-445	71	22	more	more	ADV
gujaf-445	71	23	contextualised	contextualised	ADJ
gujaf-445	71	24	analysis	analysis	NOUN
gujaf-445	71	25	.	.	PUNCT
gujaf-445	72	1	integratingclimatesensitivityintofinancialperformancemodelsoffersanavenue	integratingclimatesensitivityintofinancialperformancemodelsoffersanavenue	VERB
gujaf-445	72	2	to	to	PART
gujaf-445	72	3	uncover	uncover	VERB
gujaf-445	72	4	hidden	hidden	ADJ
gujaf-445	72	5	heterogeneities	heterogeneity	NOUN
gujaf-445	72	6	in	in	ADP
gujaf-445	72	7	firm	firm	ADJ
gujaf-445	72	8	resilience	resilience	NOUN
gujaf-445	72	9	and	and	CCONJ
gujaf-445	72	10	adaptive	adaptive	ADJ
gujaf-445	72	11	capacity	capacity	NOUN
gujaf-445	72	12	,	,	PUNCT
gujaf-445	72	13	especially	especially	ADV
gujaf-445	72	14	in	in	ADP
gujaf-445	72	15	developing	develop	VERB
gujaf-445	72	16	economies	economy	NOUN
gujaf-445	72	17	with	with	ADP
gujaf-445	72	18	weak	weak	ADJ
gujaf-445	72	19	institutional	institutional	ADJ
gujaf-445	72	20	buffers	buffer	NOUN
gujaf-445	72	21	(	(	PUNCT
gujaf-445	72	22	onyekuru	onyekuru	NOUN
gujaf-445	72	23	&	&	CCONJ
gujaf-445	72	24	marchant	marchant	NOUN
gujaf-445	72	25	,	,	PUNCT
gujaf-445	72	26	2020	2020	NUM
gujaf-445	72	27	)	)	PUNCT
gujaf-445	72	28	.	.	PUNCT
gujaf-445	73	1	the	the	DET
gujaf-445	73	2	theoretical	theoretical	ADJ
gujaf-445	73	3	underpinning	underpinning	NOUN
gujaf-445	73	4	of	of	ADP
gujaf-445	73	5	this	this	DET
gujaf-445	73	6	study	study	NOUN
gujaf-445	73	7	is	be	AUX
gujaf-445	73	8	derived	derive	VERB
gujaf-445	73	9	from	from	ADP
gujaf-445	73	10	the	the	DET
gujaf-445	73	11	resource	resource	NOUN
gujaf-445	73	12	-	-	PUNCT
gujaf-445	73	13	based	base	VERB
gujaf-445	73	14	view	view	NOUN
gujaf-445	73	15	(	(	PUNCT
gujaf-445	73	16	rbv)andcontingencytheory.therbvpositsthatfirmsachievesuperiorperformancethrough	rbv)andcontingencytheory.therbvpositsthatfirmsachievesuperiorperformancethrough	PRON
gujaf-445	73	17	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	73	18	,	,	PUNCT
gujaf-445	73	19	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	73	20	485	485	NUM
gujaf-445	73	21	strategic	strategic	ADJ
gujaf-445	73	22	management	management	NOUN
gujaf-445	73	23	of	of	ADP
gujaf-445	73	24	internal	internal	ADJ
gujaf-445	73	25	resources	resource	NOUN
gujaf-445	73	26	and	and	CCONJ
gujaf-445	73	27	capabilities	capability	NOUN
gujaf-445	73	28	(	(	PUNCT
gujaf-445	73	29	barney	barney	NOUN
gujaf-445	73	30	,	,	PUNCT
gujaf-445	73	31	1991	1991	NUM
gujaf-445	73	32	)	)	PUNCT
gujaf-445	73	33	.	.	PUNCT
gujaf-445	74	1	however	however	ADV
gujaf-445	74	2	,	,	PUNCT
gujaf-445	74	3	contingencytheorysuggests	contingencytheorysuggest	VERB
gujaf-445	74	4	that	that	SCONJ
gujaf-445	74	5	firm	firm	ADJ
gujaf-445	74	6	success	success	NOUN
gujaf-445	74	7	depends	depend	VERB
gujaf-445	74	8	not	not	PART
gujaf-445	74	9	onlyon	onlyon	VERB
gujaf-445	74	10	internal	internal	ADJ
gujaf-445	74	11	configurations	configuration	NOUN
gujaf-445	74	12	but	but	CCONJ
gujaf-445	74	13	also	also	ADV
gujaf-445	74	14	on	on	ADP
gujaf-445	74	15	the	the	DET
gujaf-445	74	16	fit	fit	NOUN
gujaf-445	74	17	between	between	ADP
gujaf-445	74	18	internal	internal	ADJ
gujaf-445	74	19	attributes	attribute	NOUN
gujaf-445	74	20	and	and	CCONJ
gujaf-445	74	21	external	external	ADJ
gujaf-445	74	22	environments	environment	NOUN
gujaf-445	74	23	(	(	PUNCT
gujaf-445	74	24	donaldson	donaldson	PROPN
gujaf-445	74	25	,	,	PUNCT
gujaf-445	74	26	2001	2001	NUM
gujaf-445	74	27	)	)	PUNCT
gujaf-445	74	28	.	.	PUNCT
gujaf-445	75	1	inthe	inthe	DET
gujaf-445	75	2	context	context	NOUN
gujaf-445	75	3	of	of	ADP
gujaf-445	75	4	nigerian	nigerian	ADJ
gujaf-445	75	5	agricultural	agricultural	ADJ
gujaf-445	75	6	firms	firm	NOUN
gujaf-445	75	7	,	,	PUNCT
gujaf-445	75	8	climate	climate	NOUN
gujaf-445	75	9	sensitivity	sensitivity	NOUN
gujaf-445	75	10	,	,	PUNCT
gujaf-445	75	11	manifested	manifest	VERB
gujaf-445	75	12	through	through	ADP
gujaf-445	75	13	rainfall	rainfall	NOUN
gujaf-445	75	14	variability	variability	NOUN
gujaf-445	75	15	,	,	PUNCT
gujaf-445	75	16	temperature	temperature	NOUN
gujaf-445	75	17	fluctuations	fluctuation	NOUN
gujaf-445	75	18	,	,	PUNCT
gujaf-445	75	19	and	and	CCONJ
gujaf-445	75	20	drought	drought	NOUN
gujaf-445	75	21	exposure	exposure	NOUN
gujaf-445	75	22	,	,	PUNCT
gujaf-445	75	23	constitutes	constitute	VERB
gujaf-445	75	24	a	a	DET
gujaf-445	75	25	significant	significant	ADJ
gujaf-445	75	26	external	external	ADJ
gujaf-445	75	27	contingency	contingency	NOUN
gujaf-445	75	28	that	that	PRON
gujaf-445	75	29	may	may	AUX
gujaf-445	75	30	alter	alter	VERB
gujaf-445	75	31	the	the	DET
gujaf-445	75	32	effect	effect	NOUN
gujaf-445	75	33	of	of	ADP
gujaf-445	75	34	internal	internal	ADJ
gujaf-445	75	35	characteristics	characteristic	NOUN
gujaf-445	75	36	on	on	ADP
gujaf-445	75	37	performance	performance	NOUN
gujaf-445	75	38	outcomes	outcome	NOUN
gujaf-445	75	39	.	.	PUNCT
gujaf-445	76	1	despite	despite	SCONJ
gujaf-445	76	2	the	the	DET
gujaf-445	76	3	increasing	increase	VERB
gujaf-445	76	4	relevance	relevance	NOUN
gujaf-445	76	5	of	of	ADP
gujaf-445	76	6	climate	climate	NOUN
gujaf-445	76	7	risks	risk	NOUN
gujaf-445	76	8	,	,	PUNCT
gujaf-445	76	9	empirical	empirical	ADJ
gujaf-445	76	10	investigations	investigation	NOUN
gujaf-445	76	11	into	into	ADP
gujaf-445	76	12	its	its	PRON
gujaf-445	76	13	moderating	moderate	VERB
gujaf-445	76	14	effects	effect	NOUN
gujaf-445	76	15	remain	remain	VERB
gujaf-445	76	16	scarce	scarce	ADJ
gujaf-445	76	17	,	,	PUNCT
gujaf-445	76	18	particularly	particularly	ADV
gujaf-445	76	19	in	in	ADP
gujaf-445	76	20	the	the	DET
gujaf-445	76	21	nigerian	nigerian	ADJ
gujaf-445	76	22	context	context	NOUN
gujaf-445	76	23	.	.	PUNCT
gujaf-445	77	1	while	while	SCONJ
gujaf-445	77	2	prior	prior	ADJ
gujaf-445	77	3	studies	study	NOUN
gujaf-445	77	4	have	have	AUX
gujaf-445	77	5	explored	explore	VERB
gujaf-445	77	6	the	the	DET
gujaf-445	77	7	direct	direct	ADJ
gujaf-445	77	8	impact	impact	NOUN
gujaf-445	77	9	of	of	ADP
gujaf-445	77	10	environmental	environmental	ADJ
gujaf-445	77	11	factors	factor	NOUN
gujaf-445	77	12	on	on	ADP
gujaf-445	77	13	firm	firm	ADJ
gujaf-445	77	14	performance	performance	NOUN
gujaf-445	77	15	(	(	PUNCT
gujaf-445	77	16	liu	liu	PROPN
gujaf-445	77	17	et	et	PROPN
gujaf-445	77	18	al	al	PROPN
gujaf-445	77	19	.	.	PROPN
gujaf-445	77	20	,	,	PUNCT
gujaf-445	77	21	2022	2022	NUM
gujaf-445	77	22	;	;	PUNCT
gujaf-445	77	23	issahaku	issahaku	NOUN
gujaf-445	77	24	et	et	PROPN
gujaf-445	77	25	al	al	PROPN
gujaf-445	77	26	.	.	PROPN
gujaf-445	77	27	,	,	PUNCT
gujaf-445	77	28	2021	2021	NUM
gujaf-445	77	29	)	)	PUNCT
gujaf-445	77	30	,	,	PUNCT
gujaf-445	77	31	few	few	ADJ
gujaf-445	77	32	have	have	AUX
gujaf-445	77	33	examined	examine	VERB
gujaf-445	77	34	how	how	SCONJ
gujaf-445	77	35	these	these	DET
gujaf-445	77	36	effects	effect	NOUN
gujaf-445	77	37	intersect	intersect	ADJ
gujaf-445	77	38	with	with	ADP
gujaf-445	77	39	firm	firm	ADJ
gujaf-445	77	40	-	-	PUNCT
gujaf-445	77	41	level	level	NOUN
gujaf-445	77	42	characteristics	characteristic	NOUN
gujaf-445	77	43	.	.	PUNCT
gujaf-445	78	1	moreover	moreover	ADV
gujaf-445	78	2	,	,	PUNCT
gujaf-445	78	3	even	even	ADV
gujaf-445	78	4	fewer	few	ADJ
gujaf-445	78	5	have	have	AUX
gujaf-445	78	6	employed	employ	VERB
gujaf-445	78	7	composite	composite	ADJ
gujaf-445	78	8	climate	climate	NOUN
gujaf-445	78	9	sensitivity	sensitivity	NOUN
gujaf-445	78	10	indices	indice	VERB
gujaf-445	78	11	as	as	ADP
gujaf-445	78	12	formal	formal	ADJ
gujaf-445	78	13	moderators	moderator	NOUN
gujaf-445	78	14	in	in	ADP
gujaf-445	78	15	firm	firm	ADJ
gujaf-445	78	16	performance	performance	NOUN
gujaf-445	78	17	models	model	NOUN
gujaf-445	78	18	,	,	PUNCT
gujaf-445	78	19	thereby	thereby	ADV
gujaf-445	78	20	overlooking	overlook	VERB
gujaf-445	78	21	critical	critical	ADJ
gujaf-445	78	22	interaction	interaction	NOUN
gujaf-445	78	23	effects	effect	NOUN
gujaf-445	78	24	that	that	PRON
gujaf-445	78	25	could	could	AUX
gujaf-445	78	26	inform	inform	VERB
gujaf-445	78	27	risk	risk	NOUN
gujaf-445	78	28	mitigation	mitigation	NOUN
gujaf-445	78	29	and	and	CCONJ
gujaf-445	78	30	adaptation	adaptation	NOUN
gujaf-445	78	31	strategies	strategy	NOUN
gujaf-445	78	32	.	.	PUNCT
gujaf-445	79	1	empirical	empirical	ADJ
gujaf-445	79	2	literature	literature	NOUN
gujaf-445	79	3	emphasizes	emphasize	VERB
gujaf-445	79	4	the	the	DET
gujaf-445	79	5	multifaceted	multifaceted	ADJ
gujaf-445	79	6	relationships	relationship	NOUN
gujaf-445	79	7	between	between	ADP
gujaf-445	79	8	firm	firm	ADJ
gujaf-445	79	9	characteristics	characteristic	NOUN
gujaf-445	79	10	and	and	CCONJ
gujaf-445	79	11	financial	financial	ADJ
gujaf-445	79	12	performance	performance	NOUN
gujaf-445	79	13	,	,	PUNCT
gujaf-445	79	14	moderated	moderate	VERB
gujaf-445	79	15	by	by	ADP
gujaf-445	79	16	climate	climate	NOUN
gujaf-445	79	17	sensitivity	sensitivity	NOUN
gujaf-445	79	18	and	and	CCONJ
gujaf-445	79	19	institutional	institutional	ADJ
gujaf-445	79	20	factors	factor	NOUN
gujaf-445	79	21	.	.	PUNCT
gujaf-445	80	1	the	the	DET
gujaf-445	80	2	bulk	bulk	NOUN
gujaf-445	80	3	of	of	ADP
gujaf-445	80	4	these	these	DET
gujaf-445	80	5	studies	study	NOUN
gujaf-445	80	6	focus	focus	VERB
gujaf-445	80	7	predominantly	predominantly	ADV
gujaf-445	80	8	on	on	ADP
gujaf-445	80	9	developed	develop	VERB
gujaf-445	80	10	economies	economy	NOUN
gujaf-445	80	11	or	or	CCONJ
gujaf-445	80	12	aggregate	aggregate	ADJ
gujaf-445	80	13	sectors	sector	NOUN
gujaf-445	80	14	,	,	PUNCT
gujaf-445	80	15	highlighting	highlight	VERB
gujaf-445	80	16	a	a	DET
gujaf-445	80	17	critical	critical	ADJ
gujaf-445	80	18	research	research	NOUN
gujaf-445	80	19	gap	gap	NOUN
gujaf-445	80	20	regarding	regard	VERB
gujaf-445	80	21	the	the	DET
gujaf-445	80	22	nigerian	nigerian	ADJ
gujaf-445	80	23	agricultural	agricultural	ADJ
gujaf-445	80	24	sector	sector	NOUN
gujaf-445	80	25	's	's	PART
gujaf-445	80	26	specific	specific	ADJ
gujaf-445	80	27	dynamics	dynamic	NOUN
gujaf-445	80	28	over	over	ADP
gujaf-445	80	29	the	the	DET
gujaf-445	80	30	recent	recent	ADJ
gujaf-445	80	31	decade	decade	NOUN
gujaf-445	80	32	.	.	PUNCT
gujaf-445	81	1	this	this	DET
gujaf-445	81	2	study	study	NOUN
gujaf-445	81	3	addresses	address	VERB
gujaf-445	81	4	this	this	DET
gujaf-445	81	5	gap	gap	NOUN
gujaf-445	81	6	by	by	ADP
gujaf-445	81	7	leveraging	leverage	VERB
gujaf-445	81	8	a	a	DET
gujaf-445	81	9	climate	climate	NOUN
gujaf-445	81	10	sensitivity	sensitivity	NOUN
gujaf-445	81	11	index	index	NOUN
gujaf-445	81	12	(	(	PUNCT
gujaf-445	81	13	csix	csix	ADJ
gujaf-445	81	14	)	)	PUNCT
gujaf-445	81	15	,	,	PUNCT
gujaf-445	81	16	constructed	construct	VERB
gujaf-445	81	17	from	from	ADP
gujaf-445	81	18	rainfall	rainfall	NOUN
gujaf-445	81	19	and	and	CCONJ
gujaf-445	81	20	temperature	temperature	NOUN
gujaf-445	81	21	variability	variability	NOUN
gujaf-445	81	22	data	datum	NOUN
gujaf-445	81	23	sourced	source	VERB
gujaf-445	81	24	fromthenigerianmeteorologicalagency(nimet)andtheworldbankclimateportal	fromthenigerianmeteorologicalagency(nimet)andtheworldbankclimateportal	ADJ
gujaf-445	81	25	,	,	PUNCT
gujaf-445	81	26	thus	thus	ADV
gujaf-445	81	27	contributingnewinsights	contributingnewinsight	NOUN
gujaf-445	81	28	intohowclimatesensitivitymodulatestheserelationshipswithinan	intohowclimatesensitivitymodulatestheserelationshipswithinan	VERB
gujaf-445	81	29	emerging	emerge	VERB
gujaf-445	81	30	market	market	NOUN
gujaf-445	81	31	context	context	NOUN
gujaf-445	81	32	.	.	PUNCT
gujaf-445	82	1	employing	employ	VERB
gujaf-445	82	2	a	a	DET
gujaf-445	82	3	generalized	generalized	ADJ
gujaf-445	82	4	least	least	ADJ
gujaf-445	82	5	squares	square	NOUN
gujaf-445	82	6	(	(	PUNCT
gujaf-445	82	7	gls	gls	NOUN
gujaf-445	82	8	)	)	PUNCT
gujaf-445	82	9	random	random	ADJ
gujaf-445	82	10	effects	effect	NOUN
gujaf-445	82	11	regression	regression	NOUN
gujaf-445	82	12	framework	framework	NOUN
gujaf-445	82	13	,	,	PUNCT
gujaf-445	82	14	the	the	DET
gujaf-445	82	15	study	study	NOUN
gujaf-445	82	16	analyses	analyse	VERB
gujaf-445	82	17	panel	panel	NOUN
gujaf-445	82	18	data	datum	NOUN
gujaf-445	82	19	from	from	ADP
gujaf-445	82	20	ten	ten	NUM
gujaf-445	82	21	nigerian	nigerian	ADJ
gujaf-445	82	22	agricultural	agricultural	ADJ
gujaf-445	82	23	firms	firm	NOUN
gujaf-445	82	24	listed	list	VERB
gujaf-445	82	25	on	on	ADP
gujaf-445	82	26	the	the	DET
gujaf-445	82	27	nigerian	nigerian	ADJ
gujaf-445	82	28	exchange	exchange	NOUN
gujaf-445	82	29	group	group	NOUN
gujaf-445	82	30	(	(	PUNCT
gujaf-445	82	31	ngx	ngx	PROPN
gujaf-445	82	32	)	)	PUNCT
gujaf-445	82	33	over	over	ADP
gujaf-445	82	34	a	a	DET
gujaf-445	82	35	ten	ten	NUM
gujaf-445	82	36	-	-	PUNCT
gujaf-445	82	37	year	year	NOUN
gujaf-445	82	38	period	period	NOUN
gujaf-445	82	39	.	.	PUNCT
gujaf-445	83	1	the	the	DET
gujaf-445	83	2	gls	gls	NOUN
gujaf-445	83	3	method	method	NOUN
gujaf-445	83	4	is	be	AUX
gujaf-445	83	5	preferred	prefer	VERB
gujaf-445	83	6	for	for	ADP
gujaf-445	83	7	its	its	PRON
gujaf-445	83	8	efficiency	efficiency	NOUN
gujaf-445	83	9	in	in	ADP
gujaf-445	83	10	handling	handle	VERB
gujaf-445	83	11	unobserved	unobserved	ADJ
gujaf-445	83	12	heterogeneity	heterogeneity	NOUN
gujaf-445	83	13	and	and	CCONJ
gujaf-445	83	14	potential	potential	ADJ
gujaf-445	83	15	serial	serial	ADJ
gujaf-445	83	16	correlation	correlation	NOUN
gujaf-445	83	17	in	in	ADP
gujaf-445	83	18	panel	panel	NOUN
gujaf-445	83	19	data	datum	NOUN
gujaf-445	83	20	(	(	PUNCT
gujaf-445	83	21	baltagi	baltagi	NOUN
gujaf-445	83	22	,	,	PUNCT
gujaf-445	83	23	2021	2021	NUM
gujaf-445	83	24	)	)	PUNCT
gujaf-445	83	25	.	.	PUNCT
gujaf-445	84	1	results	result	NOUN
gujaf-445	84	2	reveal	reveal	VERB
gujaf-445	84	3	that	that	SCONJ
gujaf-445	84	4	while	while	SCONJ
gujaf-445	84	5	climate	climate	NOUN
gujaf-445	84	6	sensitivity	sensitivity	NOUN
gujaf-445	84	7	independently	independently	ADV
gujaf-445	84	8	does	do	AUX
gujaf-445	84	9	not	not	PART
gujaf-445	84	10	significantlyinfluence	significantlyinfluence	VERB
gujaf-445	84	11	financial	financial	ADJ
gujaf-445	84	12	performance	performance	NOUN
gujaf-445	84	13	,	,	PUNCT
gujaf-445	84	14	it	it	PRON
gujaf-445	84	15	significantlymoderates	significantlymoderate	VERB
gujaf-445	84	16	the	the	DET
gujaf-445	84	17	effect	effect	NOUN
gujaf-445	84	18	of	of	ADP
gujaf-445	84	19	liquidity	liquidity	NOUN
gujaf-445	84	20	on	on	ADP
gujaf-445	84	21	profitability	profitability	NOUN
gujaf-445	84	22	,	,	PUNCT
gujaf-445	84	23	indicating	indicate	VERB
gujaf-445	84	24	heightened	heightened	ADJ
gujaf-445	84	25	vulnerability	vulnerability	NOUN
gujaf-445	84	26	to	to	ADP
gujaf-445	84	27	climatic	climatic	ADJ
gujaf-445	84	28	shocks	shock	NOUN
gujaf-445	84	29	in	in	ADP
gujaf-445	84	30	firms	firm	NOUN
gujaf-445	84	31	with	with	ADP
gujaf-445	84	32	weaker	weak	ADJ
gujaf-445	84	33	liquidity	liquidity	NOUN
gujaf-445	84	34	profiles	profile	NOUN
gujaf-445	84	35	.	.	PUNCT
gujaf-445	85	1	the	the	DET
gujaf-445	85	2	findings	finding	NOUN
gujaf-445	85	3	underscore	underscore	VERB
gujaf-445	85	4	the	the	DET
gujaf-445	85	5	necessity	necessity	NOUN
gujaf-445	85	6	for	for	ADP
gujaf-445	85	7	adaptive	adaptive	ADJ
gujaf-445	85	8	financial	financial	ADJ
gujaf-445	85	9	strategies	strategy	NOUN
gujaf-445	85	10	in	in	ADP
gujaf-445	85	11	agribusiness	agribusiness	NOUN
gujaf-445	85	12	,	,	PUNCT
gujaf-445	85	13	especially	especially	ADV
gujaf-445	85	14	under	under	ADP
gujaf-445	85	15	nigeria‘s	nigeria‘s	ADJ
gujaf-445	85	16	climate	climate	NOUN
gujaf-445	85	17	volatility	volatility	NOUN
gujaf-445	85	18	.	.	PUNCT
gujaf-445	86	1	it	it	PRON
gujaf-445	86	2	offers	offer	VERB
gujaf-445	86	3	valuable	valuable	ADJ
gujaf-445	86	4	insights	insight	NOUN
gujaf-445	86	5	for	for	ADP
gujaf-445	86	6	firm	firm	ADJ
gujaf-445	86	7	managers	manager	NOUN
gujaf-445	86	8	,	,	PUNCT
gujaf-445	86	9	policy	policy	NOUN
gujaf-445	86	10	makers	maker	NOUN
gujaf-445	86	11	,	,	PUNCT
gujaf-445	86	12	and	and	CCONJ
gujaf-445	86	13	investors	investor	NOUN
gujaf-445	86	14	aiming	aim	VERB
gujaf-445	86	15	to	to	PART
gujaf-445	86	16	improve	improve	VERB
gujaf-445	86	17	climate	climate	NOUN
gujaf-445	86	18	resilience	resilience	NOUN
gujaf-445	86	19	and	and	CCONJ
gujaf-445	86	20	sustainable	sustainable	ADJ
gujaf-445	86	21	profitability	profitability	NOUN
gujaf-445	86	22	in	in	ADP
gujaf-445	86	23	nigeria‘s	nigeria‘s	ADJ
gujaf-445	86	24	vital	vital	ADJ
gujaf-445	86	25	but	but	CCONJ
gujaf-445	86	26	vulnerable	vulnerable	ADJ
gujaf-445	86	27	agricultural	agricultural	ADJ
gujaf-445	86	28	sector	sector	NOUN
gujaf-445	86	29	.	.	PUNCT
gujaf-445	87	1	this	this	DET
gujaf-445	87	2	research	research	NOUN
gujaf-445	87	3	contributes	contribute	VERB
gujaf-445	87	4	to	to	ADP
gujaf-445	87	5	the	the	DET
gujaf-445	87	6	intersection	intersection	NOUN
gujaf-445	87	7	of	of	ADP
gujaf-445	87	8	climate	climate	NOUN
gujaf-445	87	9	finance	finance	NOUN
gujaf-445	87	10	and	and	CCONJ
gujaf-445	87	11	corporate	corporate	ADJ
gujaf-445	87	12	strategy	strategy	NOUN
gujaf-445	87	13	by	by	ADP
gujaf-445	87	14	offering	offer	VERB
gujaf-445	87	15	empirical	empirical	ADJ
gujaf-445	87	16	evidence	evidence	NOUN
gujaf-445	87	17	on	on	ADP
gujaf-445	87	18	how	how	SCONJ
gujaf-445	87	19	climate	climate	NOUN
gujaf-445	87	20	variability	variability	NOUN
gujaf-445	87	21	conditions	condition	NOUN
gujaf-445	87	22	the	the	DET
gujaf-445	87	23	effects	effect	NOUN
gujaf-445	87	24	of	of	ADP
gujaf-445	87	25	internal	internal	ADJ
gujaf-445	87	26	firm	firm	NOUN
gujaf-445	87	27	attributes	attribute	VERB
gujaf-445	87	28	on	on	ADP
gujaf-445	87	29	financial	financial	ADJ
gujaf-445	87	30	performance	performance	NOUN
gujaf-445	87	31	.	.	PUNCT
gujaf-445	88	1	the	the	DET
gujaf-445	88	2	remainder	remainder	NOUN
gujaf-445	88	3	of	of	ADP
gujaf-445	88	4	the	the	DET
gujaf-445	88	5	paper	paper	NOUN
gujaf-445	88	6	is	be	AUX
gujaf-445	88	7	structured	structure	VERB
gujaf-445	88	8	as	as	SCONJ
gujaf-445	88	9	follows	follow	VERB
gujaf-445	88	10	.	.	PUNCT
gujaf-445	89	1	section	section	NOUN
gujaf-445	89	2	2	2	NUM
gujaf-445	89	3	reviews	review	VERB
gujaf-445	89	4	relevant	relevant	ADJ
gujaf-445	89	5	literature	literature	NOUN
gujaf-445	89	6	and	and	CCONJ
gujaf-445	89	7	theoretical	theoretical	ADJ
gujaf-445	89	8	foundations	foundation	NOUN
gujaf-445	89	9	,	,	PUNCT
gujaf-445	89	10	section	section	NOUN
gujaf-445	89	11	3	3	NUM
gujaf-445	89	12	outlines	outline	VERB
gujaf-445	89	13	the	the	DET
gujaf-445	89	14	methodology	methodology	NOUN
gujaf-445	89	15	and	and	CCONJ
gujaf-445	89	16	data	datum	NOUN
gujaf-445	89	17	sources	source	NOUN
gujaf-445	89	18	,	,	PUNCT
gujaf-445	89	19	section	section	NOUN
gujaf-445	89	20	4	4	NUM
gujaf-445	89	21	present	present	VERB
gujaf-445	89	22	the	the	DET
gujaf-445	89	23	results	result	NOUN
gujaf-445	89	24	and	and	CCONJ
gujaf-445	89	25	discussion	discussion	NOUN
gujaf-445	89	26	,	,	PUNCT
gujaf-445	89	27	and	and	CCONJ
gujaf-445	89	28	section	section	NOUN
gujaf-445	89	29	5	5	NUM
gujaf-445	89	30	concludes	conclude	VERB
gujaf-445	89	31	with	with	ADP
gujaf-445	89	32	policy	policy	NOUN
gujaf-445	89	33	implications	implication	NOUN
gujaf-445	89	34	,	,	PUNCT
gujaf-445	89	35	limitations	limitation	NOUN
gujaf-445	89	36	,	,	PUNCT
gujaf-445	89	37	and	and	CCONJ
gujaf-445	89	38	recommendations	recommendation	NOUN
gujaf-445	89	39	for	for	ADP
gujaf-445	89	40	future	future	ADJ
gujaf-445	89	41	research	research	NOUN
gujaf-445	89	42	.	.	PUNCT
gujaf-445	90	1	2.0	2.0	NUM
gujaf-445	90	2	literatureand	literatureand	NOUN
gujaf-445	90	3	hypotheses	hypothesis	NOUN
gujaf-445	90	4	understanding	understand	VERB
gujaf-445	90	5	the	the	DET
gujaf-445	90	6	relationship	relationship	NOUN
gujaf-445	90	7	between	between	ADP
gujaf-445	90	8	firm	firm	ADJ
gujaf-445	90	9	characteristics	characteristic	NOUN
gujaf-445	90	10	and	and	CCONJ
gujaf-445	90	11	financial	financial	ADJ
gujaf-445	90	12	performance	performance	NOUN
gujaf-445	90	13	under	under	ADP
gujaf-445	90	14	varying	vary	VERB
gujaf-445	90	15	climatic	climatic	ADJ
gujaf-445	90	16	conditions	condition	NOUN
gujaf-445	90	17	necessitates	necessitate	VERB
gujaf-445	90	18	a	a	DET
gujaf-445	90	19	robust	robust	ADJ
gujaf-445	90	20	theoretical	theoretical	ADJ
gujaf-445	90	21	foundation	foundation	NOUN
gujaf-445	90	22	.	.	PUNCT
gujaf-445	91	1	two	two	NUM
gujaf-445	91	2	prominent	prominent	ADJ
gujaf-445	91	3	frameworks	framework	NOUN
gujaf-445	91	4	the	the	DET
gujaf-445	91	5	resource	resource	NOUN
gujaf-445	91	6	-	-	PUNCT
gujaf-445	91	7	based	base	VERB
gujaf-445	91	8	view	view	NOUN
gujaf-445	91	9	(	(	PUNCT
gujaf-445	91	10	rbv	rbv	NOUN
gujaf-445	91	11	)	)	PUNCT
gujaf-445	91	12	and	and	CCONJ
gujaf-445	91	13	contingency	contingency	NOUN
gujaf-445	91	14	theory	theory	NOUN
gujaf-445	91	15	serve	serve	VERB
gujaf-445	91	16	as	as	ADP
gujaf-445	91	17	the	the	DET
gujaf-445	91	18	basis	basis	NOUN
gujaf-445	91	19	forthisstudy.theseperspectivesenabletheincorporationofbothinternalfirmcapabilities	forthisstudy.theseperspectivesenabletheincorporationofbothinternalfirmcapabilitie	NOUN
gujaf-445	91	20	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	91	21	,	,	PUNCT
gujaf-445	91	22	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	91	23	486	486	NUM
gujaf-445	91	24	and	and	CCONJ
gujaf-445	91	25	external	external	ADJ
gujaf-445	91	26	environmental	environmental	ADJ
gujaf-445	91	27	dynamics	dynamic	NOUN
gujaf-445	91	28	such	such	ADJ
gujaf-445	91	29	as	as	ADP
gujaf-445	91	30	climate	climate	NOUN
gujaf-445	91	31	sensitivity	sensitivity	NOUN
gujaf-445	91	32	into	into	ADP
gujaf-445	91	33	the	the	DET
gujaf-445	91	34	analysis	analysis	NOUN
gujaf-445	91	35	ofcorporate	ofcorporate	ADJ
gujaf-445	91	36	performance	performance	NOUN
gujaf-445	91	37	.	.	PUNCT
gujaf-445	92	1	rbv	rbv	NOUN
gujaf-445	92	2	,	,	PUNCT
gujaf-445	92	3	articulated	articulate	VERB
gujaf-445	92	4	by	by	ADP
gujaf-445	92	5	barney	barney	NOUN
gujaf-445	92	6	(	(	PUNCT
gujaf-445	92	7	1991	1991	NUM
gujaf-445	92	8	)	)	PUNCT
gujaf-445	92	9	,	,	PUNCT
gujaf-445	92	10	posits	posit	VERB
gujaf-445	92	11	that	that	SCONJ
gujaf-445	92	12	a	a	DET
gujaf-445	92	13	firm‘s	firm‘s	PROPN
gujaf-445	92	14	sustainable	sustainable	ADJ
gujaf-445	92	15	competitive	competitive	ADJ
gujaf-445	92	16	advantage	advantage	NOUN
gujaf-445	92	17	is	be	AUX
gujaf-445	92	18	primarily	primarily	ADV
gujaf-445	92	19	determined	determine	VERB
gujaf-445	92	20	by	by	ADP
gujaf-445	92	21	the	the	DET
gujaf-445	92	22	strategic	strategic	ADJ
gujaf-445	92	23	deployment	deployment	NOUN
gujaf-445	92	24	of	of	ADP
gujaf-445	92	25	valuable	valuable	ADJ
gujaf-445	92	26	,	,	PUNCT
gujaf-445	92	27	rare	rare	ADJ
gujaf-445	92	28	,	,	PUNCT
gujaf-445	92	29	inimitable	inimitable	ADJ
gujaf-445	92	30	,	,	PUNCT
gujaf-445	92	31	and	and	CCONJ
gujaf-445	92	32	non	non	ADJ
gujaf-445	92	33	-	-	ADJ
gujaf-445	92	34	substitutable	substitutable	ADJ
gujaf-445	92	35	(	(	PUNCT
gujaf-445	92	36	vrin	vrin	ADJ
gujaf-445	92	37	)	)	PUNCT
gujaf-445	92	38	resources	resource	NOUN
gujaf-445	92	39	.	.	PUNCT
gujaf-445	93	1	financial	financial	ADJ
gujaf-445	93	2	performance	performance	NOUN
gujaf-445	93	3	,	,	PUNCT
gujaf-445	93	4	within	within	ADP
gujaf-445	93	5	this	this	DET
gujaf-445	93	6	context	context	NOUN
gujaf-445	93	7	,	,	PUNCT
gujaf-445	93	8	reflects	reflect	VERB
gujaf-445	93	9	how	how	SCONJ
gujaf-445	93	10	effectively	effectively	ADV
gujaf-445	93	11	a	a	DET
gujaf-445	93	12	firm	firm	NOUN
gujaf-445	93	13	can	can	AUX
gujaf-445	93	14	exploit	exploit	VERB
gujaf-445	93	15	its	its	PRON
gujaf-445	93	16	internal	internal	ADJ
gujaf-445	93	17	resources	resource	NOUN
gujaf-445	93	18	,	,	PUNCT
gujaf-445	93	19	such	such	ADJ
gujaf-445	93	20	as	as	ADP
gujaf-445	93	21	financial	financial	ADJ
gujaf-445	93	22	leverage	leverage	NOUN
gujaf-445	93	23	,	,	PUNCT
gujaf-445	93	24	managerial	managerial	ADJ
gujaf-445	93	25	capability	capability	NOUN
gujaf-445	93	26	,	,	PUNCT
gujaf-445	93	27	operational	operational	ADJ
gujaf-445	93	28	liquidity	liquidity	NOUN
gujaf-445	93	29	,	,	PUNCT
gujaf-445	93	30	and	and	CCONJ
gujaf-445	93	31	innovation	innovation	NOUN
gujaf-445	93	32	capacity	capacity	NOUN
gujaf-445	93	33	.	.	PUNCT
gujaf-445	94	1	the	the	DET
gujaf-445	94	2	rbv	rbv	NOUN
gujaf-445	94	3	suggests	suggest	VERB
gujaf-445	94	4	that	that	SCONJ
gujaf-445	94	5	firms	firm	NOUN
gujaf-445	94	6	with	with	ADP
gujaf-445	94	7	superior	superior	ADJ
gujaf-445	94	8	resource	resource	NOUN
gujaf-445	94	9	configurations	configuration	NOUN
gujaf-445	94	10	are	be	AUX
gujaf-445	94	11	better	well	ADV
gujaf-445	94	12	positioned	positioned	ADJ
gujaf-445	94	13	to	to	PART
gujaf-445	94	14	absorb	absorb	VERB
gujaf-445	94	15	shocks	shock	NOUN
gujaf-445	94	16	,	,	PUNCT
gujaf-445	94	17	adjust	adjust	VERB
gujaf-445	94	18	to	to	ADP
gujaf-445	94	19	environmental	environmental	ADJ
gujaf-445	94	20	variability	variability	NOUN
gujaf-445	94	21	,	,	PUNCT
gujaf-445	94	22	and	and	CCONJ
gujaf-445	94	23	sustain	sustain	VERB
gujaf-445	94	24	profitabilityover	profitabilityover	ADJ
gujaf-445	94	25	time	time	NOUN
gujaf-445	94	26	(	(	PUNCT
gujaf-445	94	27	barney	barney	NOUN
gujaf-445	94	28	,	,	PUNCT
gujaf-445	94	29	1991	1991	NUM
gujaf-445	94	30	;	;	PUNCT
gujaf-445	94	31	peteraf	peteraf	NOUN
gujaf-445	94	32	&	&	CCONJ
gujaf-445	94	33	barney	barney	PROPN
gujaf-445	94	34	,	,	PUNCT
gujaf-445	94	35	2003	2003	NUM
gujaf-445	94	36	)	)	PUNCT
gujaf-445	94	37	.	.	PUNCT
gujaf-445	95	1	in	in	ADP
gujaf-445	95	2	the	the	DET
gujaf-445	95	3	agricultural	agricultural	ADJ
gujaf-445	95	4	sector	sector	NOUN
gujaf-445	95	5	,	,	PUNCT
gujaf-445	95	6	the	the	DET
gujaf-445	95	7	ability	ability	NOUN
gujaf-445	95	8	to	to	PART
gujaf-445	95	9	mobilize	mobilize	VERB
gujaf-445	95	10	resources	resource	NOUN
gujaf-445	95	11	,	,	PUNCT
gujaf-445	95	12	such	such	ADJ
gujaf-445	95	13	as	as	ADP
gujaf-445	95	14	capitalinvestment	capitalinvestment	NOUN
gujaf-445	95	15	,	,	PUNCT
gujaf-445	95	16	croptechnology	croptechnology	NOUN
gujaf-445	95	17	,	,	PUNCT
gujaf-445	95	18	andriskmanagementstrategies	andriskmanagementstrategie	NOUN
gujaf-445	95	19	,	,	PUNCT
gujaf-445	95	20	iscrucialgiventhehigh	iscrucialgiventhehigh	ADJ
gujaf-445	95	21	dependence	dependence	NOUN
gujaf-445	95	22	on	on	ADP
gujaf-445	95	23	ecological	ecological	ADJ
gujaf-445	95	24	conditions	condition	NOUN
gujaf-445	95	25	.	.	PUNCT
gujaf-445	96	1	rbv‘s	rbv‘s	NOUN
gujaf-445	96	2	internalist	internalist	ADJ
gujaf-445	96	3	focus	focus	NOUN
gujaf-445	96	4	has	have	AUX
gujaf-445	96	5	been	be	AUX
gujaf-445	96	6	criticized	criticize	VERB
gujaf-445	96	7	for	for	ADP
gujaf-445	96	8	overlooking	overlook	VERB
gujaf-445	96	9	environmental	environmental	ADJ
gujaf-445	96	10	dynamism	dynamism	NOUN
gujaf-445	96	11	(	(	PUNCT
gujaf-445	96	12	priem	priem	NOUN
gujaf-445	96	13	&	&	CCONJ
gujaf-445	96	14	butler	butler	PROPN
gujaf-445	96	15	,	,	PUNCT
gujaf-445	96	16	2001	2001	NUM
gujaf-445	96	17	)	)	PUNCT
gujaf-445	96	18	.	.	PUNCT
gujaf-445	97	1	this	this	DET
gujaf-445	97	2	limitation	limitation	NOUN
gujaf-445	97	3	isaddressed	isaddresse	VERB
gujaf-445	97	4	by	by	ADP
gujaf-445	97	5	contingency	contingency	NOUN
gujaf-445	97	6	theory	theory	NOUN
gujaf-445	97	7	,	,	PUNCT
gujaf-445	97	8	which	which	PRON
gujaf-445	97	9	asserts	assert	VERB
gujaf-445	97	10	that	that	SCONJ
gujaf-445	97	11	there	there	PRON
gujaf-445	97	12	is	be	VERB
gujaf-445	97	13	no	no	DET
gujaf-445	97	14	one	one	NUM
gujaf-445	97	15	-	-	PUNCT
gujaf-445	97	16	size	size	NOUN
gujaf-445	97	17	-	-	PUNCT
gujaf-445	97	18	fits	fit	VERB
gujaf-445	97	19	-	-	PUNCT
gujaf-445	97	20	all	all	PRON
gujaf-445	97	21	strategy	strategy	NOUN
gujaf-445	97	22	for	for	ADP
gujaf-445	97	23	achieving	achieve	VERB
gujaf-445	97	24	high	high	ADJ
gujaf-445	97	25	performance	performance	NOUN
gujaf-445	97	26	.	.	PUNCT
gujaf-445	98	1	rather	rather	ADV
gujaf-445	98	2	,	,	PUNCT
gujaf-445	98	3	optimal	optimal	ADJ
gujaf-445	98	4	outcomes	outcome	NOUN
gujaf-445	98	5	depend	depend	VERB
gujaf-445	98	6	on	on	ADP
gujaf-445	98	7	the	the	DET
gujaf-445	98	8	degree	degree	NOUN
gujaf-445	98	9	of	of	ADP
gujaf-445	98	10	fit	fit	NOUN
gujaf-445	98	11	between	between	ADP
gujaf-445	98	12	internal	internal	ADJ
gujaf-445	98	13	structures	structure	NOUN
gujaf-445	98	14	and	and	CCONJ
gujaf-445	98	15	external	external	ADJ
gujaf-445	98	16	contingencies	contingency	NOUN
gujaf-445	98	17	(	(	PUNCT
gujaf-445	98	18	donaldson	donaldson	PROPN
gujaf-445	98	19	,	,	PUNCT
gujaf-445	98	20	2001	2001	NUM
gujaf-445	98	21	;	;	PUNCT
gujaf-445	98	22	ginsberg	ginsberg	PROPN
gujaf-445	98	23	&	&	CCONJ
gujaf-445	98	24	venkatraman	venkatraman	PROPN
gujaf-445	98	25	,	,	PUNCT
gujaf-445	98	26	1985	1985	NUM
gujaf-445	98	27	)	)	PUNCT
gujaf-445	98	28	.	.	PUNCT
gujaf-445	99	1	in	in	ADP
gujaf-445	99	2	volatile	volatile	ADJ
gujaf-445	99	3	environments	environment	NOUN
gujaf-445	99	4	,	,	PUNCT
gujaf-445	99	5	such	such	ADJ
gujaf-445	99	6	as	as	ADP
gujaf-445	99	7	those	those	PRON
gujaf-445	99	8	affected	affect	VERB
gujaf-445	99	9	by	by	ADP
gujaf-445	99	10	climate	climate	NOUN
gujaf-445	99	11	variability	variability	NOUN
gujaf-445	99	12	,	,	PUNCT
gujaf-445	99	13	firms	firm	NOUN
gujaf-445	99	14	must	must	AUX
gujaf-445	99	15	adapt	adapt	VERB
gujaf-445	99	16	their	their	PRON
gujaf-445	99	17	internal	internal	ADJ
gujaf-445	99	18	characteristics	characteristic	NOUN
gujaf-445	99	19	,	,	PUNCT
gujaf-445	99	20	complexity	complexity	NOUN
gujaf-445	99	21	management	management	NOUN
gujaf-445	99	22	,	,	PUNCT
gujaf-445	99	23	and	and	CCONJ
gujaf-445	99	24	governancemechanisms	governancemechanism	NOUN
gujaf-445	99	25	,	,	PUNCT
gujaf-445	99	26	toalignwithexternaluncertainties.thistheoryis	toalignwithexternaluncertainties.thistheoryis	PROPN
gujaf-445	99	27	especially	especially	ADV
gujaf-445	99	28	relevant	relevant	ADJ
gujaf-445	99	29	in	in	ADP
gujaf-445	99	30	agricultural	agricultural	ADJ
gujaf-445	99	31	contexts	context	NOUN
gujaf-445	99	32	where	where	SCONJ
gujaf-445	99	33	performance	performance	NOUN
gujaf-445	99	34	is	be	AUX
gujaf-445	99	35	frequently	frequently	ADV
gujaf-445	99	36	moderated	moderate	VERB
gujaf-445	99	37	by	by	ADP
gujaf-445	99	38	unpredictable	unpredictable	ADJ
gujaf-445	99	39	weather	weather	NOUN
gujaf-445	99	40	patterns	pattern	NOUN
gujaf-445	99	41	,	,	PUNCT
gujaf-445	99	42	drought	drought	NOUN
gujaf-445	99	43	risks	risk	NOUN
gujaf-445	99	44	,	,	PUNCT
gujaf-445	99	45	and	and	CCONJ
gujaf-445	99	46	seasonal	seasonal	ADJ
gujaf-445	99	47	volatility	volatility	NOUN
gujaf-445	99	48	(	(	PUNCT
gujaf-445	99	49	thornton	thornton	PROPN
gujaf-445	99	50	et	et	PROPN
gujaf-445	99	51	al	al	PROPN
gujaf-445	99	52	.	.	PROPN
gujaf-445	99	53	,	,	PUNCT
gujaf-445	99	54	2014	2014	NUM
gujaf-445	99	55	)	)	PUNCT
gujaf-445	99	56	.	.	PUNCT
gujaf-445	100	1	integrating	integrate	VERB
gujaf-445	100	2	these	these	DET
gujaf-445	100	3	theories	theory	NOUN
gujaf-445	100	4	provides	provide	VERB
gujaf-445	100	5	a	a	DET
gujaf-445	100	6	comprehensive	comprehensive	ADJ
gujaf-445	100	7	framework	framework	NOUN
gujaf-445	100	8	for	for	ADP
gujaf-445	100	9	analyzing	analyze	VERB
gujaf-445	100	10	the	the	DET
gujaf-445	100	11	moderating	moderate	VERB
gujaf-445	100	12	role	role	NOUN
gujaf-445	100	13	of	of	ADP
gujaf-445	100	14	climate	climate	NOUN
gujaf-445	100	15	sensitivity	sensitivity	NOUN
gujaf-445	100	16	on	on	ADP
gujaf-445	100	17	the	the	DET
gujaf-445	100	18	relationship	relationship	NOUN
gujaf-445	100	19	between	between	ADP
gujaf-445	100	20	firm	firm	ADJ
gujaf-445	100	21	characteristics	characteristic	NOUN
gujaf-445	100	22	and	and	CCONJ
gujaf-445	100	23	financial	financial	ADJ
gujaf-445	100	24	performance	performance	NOUN
gujaf-445	100	25	.	.	PUNCT
gujaf-445	101	1	the	the	DET
gujaf-445	101	2	rbv	rbv	NOUN
gujaf-445	101	3	underscores	underscore	VERB
gujaf-445	101	4	the	the	DET
gujaf-445	101	5	importance	importance	NOUN
gujaf-445	101	6	of	of	ADP
gujaf-445	101	7	internal	internal	ADJ
gujaf-445	101	8	resources	resource	NOUN
gujaf-445	101	9	,	,	PUNCT
gujaf-445	101	10	contingency	contingency	NOUN
gujaf-445	101	11	theory	theory	NOUN
gujaf-445	101	12	highlights	highlight	VERB
gujaf-445	101	13	the	the	DET
gujaf-445	101	14	need	need	NOUN
gujaf-445	101	15	for	for	ADP
gujaf-445	101	16	alignment	alignment	NOUN
gujaf-445	101	17	with	with	ADP
gujaf-445	101	18	environmental	environmental	ADJ
gujaf-445	101	19	conditions	condition	NOUN
gujaf-445	101	20	,	,	PUNCT
gujaf-445	101	21	and	and	CCONJ
gujaf-445	101	22	institutional	institutional	ADJ
gujaf-445	101	23	theory	theory	NOUN
gujaf-445	101	24	considers	consider	VERB
gujaf-445	101	25	the	the	DET
gujaf-445	101	26	broader	broad	ADJ
gujaf-445	101	27	socio	socio	NOUN
gujaf-445	101	28	-	-	PUNCT
gujaf-445	101	29	political	political	ADJ
gujaf-445	101	30	context	context	NOUN
gujaf-445	101	31	.	.	PUNCT
gujaf-445	102	1	this	this	DET
gujaf-445	102	2	multi	multi	ADJ
gujaf-445	102	3	-	-	ADJ
gujaf-445	102	4	theoretical	theoretical	ADJ
gujaf-445	102	5	approach	approach	NOUN
gujaf-445	102	6	enables	enable	VERB
gujaf-445	102	7	a	a	DET
gujaf-445	102	8	nuanced	nuanced	ADJ
gujaf-445	102	9	understanding	understanding	NOUN
gujaf-445	102	10	of	of	ADP
gujaf-445	102	11	how	how	SCONJ
gujaf-445	102	12	nigerian	nigerian	ADJ
gujaf-445	102	13	agricultural	agricultural	ADJ
gujaf-445	102	14	firms	firm	NOUN
gujaf-445	102	15	navigate	navigate	VERB
gujaf-445	102	16	the	the	DET
gujaf-445	102	17	complexities	complexity	NOUN
gujaf-445	102	18	of	of	ADP
gujaf-445	102	19	climate	climate	NOUN
gujaf-445	102	20	variability	variability	NOUN
gujaf-445	102	21	to	to	PART
gujaf-445	102	22	maintain	maintain	VERB
gujaf-445	102	23	financial	financial	ADJ
gujaf-445	102	24	viability	viability	NOUN
gujaf-445	102	25	.	.	PUNCT
gujaf-445	103	1	recent	recent	ADJ
gujaf-445	103	2	literature	literature	NOUN
gujaf-445	103	3	has	have	AUX
gujaf-445	103	4	begun	begin	VERB
gujaf-445	103	5	to	to	PART
gujaf-445	103	6	explore	explore	VERB
gujaf-445	103	7	the	the	DET
gujaf-445	103	8	intersection	intersection	NOUN
gujaf-445	103	9	of	of	ADP
gujaf-445	103	10	firm	firm	ADJ
gujaf-445	103	11	capabilities	capability	NOUN
gujaf-445	103	12	and	and	CCONJ
gujaf-445	103	13	environmental	environmental	ADJ
gujaf-445	103	14	uncertainty	uncertainty	NOUN
gujaf-445	103	15	.	.	PUNCT
gujaf-445	104	1	hart	hart	PROPN
gujaf-445	104	2	and	and	CCONJ
gujaf-445	104	3	dowell	dowell	PROPN
gujaf-445	104	4	(	(	PUNCT
gujaf-445	104	5	2011	2011	NUM
gujaf-445	104	6	)	)	PUNCT
gujaf-445	104	7	propose	propose	VERB
gujaf-445	104	8	that	that	SCONJ
gujaf-445	104	9	firms	firm	NOUN
gujaf-445	104	10	with	with	ADP
gujaf-445	104	11	proactive	proactive	ADJ
gujaf-445	104	12	environmental	environmental	ADJ
gujaf-445	104	13	strategies	strategy	NOUN
gujaf-445	104	14	,	,	PUNCT
gujaf-445	104	15	guided	guide	VERB
gujaf-445	104	16	byboth	byboth	ADJ
gujaf-445	104	17	internal	internal	ADJ
gujaf-445	104	18	competencies	competency	NOUN
gujaf-445	104	19	and	and	CCONJ
gujaf-445	104	20	contextual	contextual	ADJ
gujaf-445	104	21	awareness	awareness	NOUN
gujaf-445	104	22	,	,	PUNCT
gujaf-445	104	23	are	be	AUX
gujaf-445	104	24	more	more	ADV
gujaf-445	104	25	likelyto	likelyto	ADJ
gujaf-445	104	26	achieve	achieve	VERB
gujaf-445	104	27	long	long	ADJ
gujaf-445	104	28	-	-	PUNCT
gujaf-445	104	29	term	term	NOUN
gujaf-445	104	30	value	value	NOUN
gujaf-445	104	31	creation	creation	NOUN
gujaf-445	104	32	.	.	PUNCT
gujaf-445	105	1	tang	tang	PROPN
gujaf-445	105	2	and	and	CCONJ
gujaf-445	105	3	tang	tang	PROPN
gujaf-445	105	4	(	(	PUNCT
gujaf-445	105	5	2012	2012	NUM
gujaf-445	105	6	)	)	PUNCT
gujaf-445	105	7	show	show	VERB
gujaf-445	105	8	that	that	SCONJ
gujaf-445	105	9	firms	firm	NOUN
gujaf-445	105	10	facing	face	VERB
gujaf-445	105	11	environmental	environmental	ADJ
gujaf-445	105	12	risk	risk	NOUN
gujaf-445	105	13	must	must	AUX
gujaf-445	105	14	develop	develop	VERB
gujaf-445	105	15	adaptive	adaptive	ADJ
gujaf-445	105	16	capabilities	capability	NOUN
gujaf-445	105	17	such	such	ADJ
gujaf-445	105	18	as	as	ADP
gujaf-445	105	19	scenario	scenario	NOUN
gujaf-445	105	20	planning	planning	NOUN
gujaf-445	105	21	and	and	CCONJ
gujaf-445	105	22	supply	supply	NOUN
gujaf-445	105	23	chain	chain	NOUN
gujaf-445	105	24	diversification	diversification	NOUN
gujaf-445	105	25	to	to	PART
gujaf-445	105	26	sustain	sustain	VERB
gujaf-445	105	27	financial	financial	ADJ
gujaf-445	105	28	returns	return	NOUN
gujaf-445	105	29	.	.	PUNCT
gujaf-445	106	1	the	the	DET
gujaf-445	106	2	implication	implication	NOUN
gujaf-445	106	3	is	be	AUX
gujaf-445	106	4	that	that	SCONJ
gujaf-445	106	5	while	while	SCONJ
gujaf-445	106	6	firm	firm	ADJ
gujaf-445	106	7	characteristics	characteristic	NOUN
gujaf-445	106	8	matter	matter	NOUN
gujaf-445	106	9	,	,	PUNCT
gujaf-445	106	10	their	their	PRON
gujaf-445	106	11	impact	impact	NOUN
gujaf-445	106	12	on	on	ADP
gujaf-445	106	13	performance	performance	NOUN
gujaf-445	106	14	can	can	AUX
gujaf-445	106	15	be	be	AUX
gujaf-445	106	16	conditioned	condition	VERB
gujaf-445	106	17	by	by	ADP
gujaf-445	106	18	the	the	DET
gujaf-445	106	19	nature	nature	NOUN
gujaf-445	106	20	of	of	ADP
gujaf-445	106	21	the	the	DET
gujaf-445	106	22	external	external	ADJ
gujaf-445	106	23	environment	environment	NOUN
gujaf-445	106	24	,	,	PUNCT
gujaf-445	106	25	particularly	particularly	ADV
gujaf-445	106	26	climate	climate	NOUN
gujaf-445	106	27	sensitivity	sensitivity	NOUN
gujaf-445	106	28	.	.	PUNCT
gujaf-445	107	1	more	more	ADJ
gujaf-445	107	2	contemporary	contemporary	ADJ
gujaf-445	107	3	studies	study	NOUN
gujaf-445	107	4	have	have	AUX
gujaf-445	107	5	applied	apply	VERB
gujaf-445	107	6	these	these	DET
gujaf-445	107	7	frameworks	framework	NOUN
gujaf-445	107	8	to	to	ADP
gujaf-445	107	9	emerging	emerge	VERB
gujaf-445	107	10	markets	market	NOUN
gujaf-445	107	11	.	.	PUNCT
gujaf-445	108	1	for	for	ADP
gujaf-445	108	2	example	example	NOUN
gujaf-445	108	3	,	,	PUNCT
gujaf-445	108	4	asongu	asongu	VERB
gujaf-445	108	5	and	and	CCONJ
gujaf-445	108	6	odhiambo	odhiambo	ADJ
gujaf-445	108	7	(	(	PUNCT
gujaf-445	108	8	2021	2021	NUM
gujaf-445	108	9	)	)	PUNCT
gujaf-445	108	10	argue	argue	VERB
gujaf-445	108	11	that	that	SCONJ
gujaf-445	108	12	firms	firm	NOUN
gujaf-445	108	13	in	in	ADP
gujaf-445	108	14	african	african	ADJ
gujaf-445	108	15	countries	country	NOUN
gujaf-445	108	16	often	often	ADV
gujaf-445	108	17	operate	operate	VERB
gujaf-445	108	18	under	under	ADP
gujaf-445	108	19	institutional	institutional	ADJ
gujaf-445	108	20	voids	void	NOUN
gujaf-445	108	21	and	and	CCONJ
gujaf-445	108	22	environmental	environmental	ADJ
gujaf-445	108	23	instability	instability	NOUN
gujaf-445	108	24	,	,	PUNCT
gujaf-445	108	25	where	where	SCONJ
gujaf-445	108	26	the	the	DET
gujaf-445	108	27	effectiveness	effectiveness	NOUN
gujaf-445	108	28	of	of	ADP
gujaf-445	108	29	internal	internal	ADJ
gujaf-445	108	30	strategiesis	strategiesis	NOUN
gujaf-445	108	31	largelycontingent	largelycontingent	NOUN
gujaf-445	108	32	upon	upon	SCONJ
gujaf-445	108	33	external	external	ADJ
gujaf-445	108	34	factorssuchas	factorssucha	NOUN
gujaf-445	108	35	regulatoryqualityand	regulatoryqualityand	NOUN
gujaf-445	108	36	ecological	ecological	ADJ
gujaf-445	108	37	stress	stress	NOUN
gujaf-445	108	38	.	.	PUNCT
gujaf-445	109	1	in	in	ADP
gujaf-445	109	2	the	the	DET
gujaf-445	109	3	nigerian	nigerian	ADJ
gujaf-445	109	4	context	context	NOUN
gujaf-445	109	5	,	,	PUNCT
gujaf-445	109	6	adesina	adesina	NOUN
gujaf-445	109	7	and	and	CCONJ
gujaf-445	109	8	ayinde	ayinde	PROPN
gujaf-445	109	9	(	(	PUNCT
gujaf-445	109	10	2023	2023	NUM
gujaf-445	109	11	)	)	PUNCT
gujaf-445	109	12	emphasize	emphasize	VERB
gujaf-445	109	13	that	that	SCONJ
gujaf-445	109	14	agricultural	agricultural	ADJ
gujaf-445	109	15	firms	firm	NOUN
gujaf-445	109	16	must	must	AUX
gujaf-445	109	17	notonlyinvestinproductionefficiencybutalsoaligntheirorganizationalpracticeswith	notonlyinvestinproductionefficiencybutalsoaligntheirorganizationalpracticeswith	VERB
gujaf-445	109	18	climate	climate	NOUN
gujaf-445	109	19	-	-	PUNCT
gujaf-445	109	20	resilientstrategiestoensurefinancial	resilientstrategiestoensurefinancial	ADJ
gujaf-445	109	21	sustainability.theseinsights	sustainability.theseinsight	NOUN
gujaf-445	109	22	reinforcetheneed	reinforcethenee	VERB
gujaf-445	109	23	for	for	ADP
gujaf-445	109	24	an	an	DET
gujaf-445	109	25	integrative	integrative	ADJ
gujaf-445	109	26	theoretical	theoretical	ADJ
gujaf-445	109	27	approach	approach	NOUN
gujaf-445	109	28	that	that	PRON
gujaf-445	109	29	recognizes	recognize	VERB
gujaf-445	109	30	climate	climate	NOUN
gujaf-445	109	31	sensitivity	sensitivity	NOUN
gujaf-445	109	32	as	as	ADP
gujaf-445	109	33	a	a	DET
gujaf-445	109	34	significant	significant	ADJ
gujaf-445	109	35	moderator	moderator	NOUN
gujaf-445	109	36	of	of	ADP
gujaf-445	109	37	the	the	DET
gujaf-445	109	38	firm	firm	ADJ
gujaf-445	109	39	-	-	PUNCT
gujaf-445	109	40	performance	performance	NOUN
gujaf-445	109	41	relationship	relationship	NOUN
gujaf-445	109	42	.	.	PUNCT
gujaf-445	110	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	110	2	,	,	PUNCT
gujaf-445	110	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	110	4	487	487	NUM
gujaf-445	110	5	empiricalreview	empiricalreview	NOUN
gujaf-445	110	6	empiricalresearchontherelationshipbetweenfirmcharacteristicsandfinancialperformance	empiricalresearchontherelationshipbetweenfirmcharacteristicsandfinancialperformance	NOUN
gujaf-445	110	7	has	have	AUX
gujaf-445	110	8	been	be	AUX
gujaf-445	110	9	extensive	extensive	ADJ
gujaf-445	110	10	across	across	ADP
gujaf-445	110	11	various	various	ADJ
gujaf-445	110	12	sectors	sector	NOUN
gujaf-445	110	13	,	,	PUNCT
gujaf-445	110	14	including	include	VERB
gujaf-445	110	15	agriculture	agriculture	NOUN
gujaf-445	110	16	.	.	PUNCT
gujaf-445	111	1	a	a	DET
gujaf-445	111	2	consistent	consistent	ADJ
gujaf-445	111	3	finding	finding	NOUN
gujaf-445	111	4	is	be	AUX
gujaf-445	111	5	that	that	PRON
gujaf-445	111	6	financial	financial	ADJ
gujaf-445	111	7	leverage	leverage	NOUN
gujaf-445	111	8	,	,	PUNCT
gujaf-445	111	9	liquidity	liquidity	NOUN
gujaf-445	111	10	,	,	PUNCT
gujaf-445	111	11	firm	firm	ADJ
gujaf-445	111	12	size	size	NOUN
gujaf-445	111	13	,	,	PUNCT
gujaf-445	111	14	and	and	CCONJ
gujaf-445	111	15	growth	growth	NOUN
gujaf-445	111	16	opportunities	opportunity	NOUN
gujaf-445	111	17	significantly	significantly	ADV
gujaf-445	111	18	influence	influence	VERB
gujaf-445	111	19	firm	firm	ADJ
gujaf-445	111	20	profitability	profitability	NOUN
gujaf-445	111	21	.	.	PUNCT
gujaf-445	112	1	for	for	ADP
gujaf-445	112	2	instance	instance	NOUN
gujaf-445	112	3	,	,	PUNCT
gujaf-445	112	4	studies	study	NOUN
gujaf-445	112	5	by	by	ADP
gujaf-445	112	6	chen	chen	PROPN
gujaf-445	112	7	et	et	PROPN
gujaf-445	112	8	al	al	PROPN
gujaf-445	112	9	.	.	PROPN
gujaf-445	112	10	(	(	PUNCT
gujaf-445	112	11	2015	2015	NUM
gujaf-445	112	12	)	)	PUNCT
gujaf-445	112	13	and	and	CCONJ
gujaf-445	112	14	zhang	zhang	PROPN
gujaf-445	112	15	and	and	CCONJ
gujaf-445	112	16	li	li	PROPN
gujaf-445	112	17	(	(	PUNCT
gujaf-445	112	18	2019	2019	NUM
gujaf-445	112	19	)	)	PUNCT
gujaf-445	112	20	demonstrated	demonstrate	VERB
gujaf-445	112	21	that	that	SCONJ
gujaf-445	112	22	optimal	optimal	ADJ
gujaf-445	112	23	leverage	leverage	NOUN
gujaf-445	112	24	enhances	enhance	VERB
gujaf-445	112	25	financial	financial	ADJ
gujaf-445	112	26	performance	performance	NOUN
gujaf-445	112	27	by	by	ADP
gujaf-445	112	28	providing	provide	VERB
gujaf-445	112	29	tax	tax	NOUN
gujaf-445	112	30	shields	shield	NOUN
gujaf-445	112	31	while	while	SCONJ
gujaf-445	112	32	excessive	excessive	ADJ
gujaf-445	112	33	debt	debt	NOUN
gujaf-445	112	34	increases	increase	VERB
gujaf-445	112	35	financial	financial	ADJ
gujaf-445	112	36	distress	distress	NOUN
gujaf-445	112	37	risks	risk	NOUN
gujaf-445	112	38	.	.	PUNCT
gujaf-445	113	1	similarly	similarly	ADV
gujaf-445	113	2	,	,	PUNCT
gujaf-445	113	3	liquidity	liquidity	NOUN
gujaf-445	113	4	was	be	AUX
gujaf-445	113	5	found	find	VERB
gujaf-445	113	6	to	to	PART
gujaf-445	113	7	havea	havea	VERB
gujaf-445	113	8	dual	dual	ADJ
gujaf-445	113	9	role	role	NOUN
gujaf-445	113	10	;	;	PUNCT
gujaf-445	113	11	while	while	SCONJ
gujaf-445	113	12	adequate	adequate	ADJ
gujaf-445	113	13	liquidity	liquidity	NOUN
gujaf-445	113	14	supports	support	VERB
gujaf-445	113	15	operational	operational	ADJ
gujaf-445	113	16	efficiency	efficiency	NOUN
gujaf-445	113	17	(	(	PUNCT
gujaf-445	113	18	delen	delen	PROPN
gujaf-445	113	19	et	et	PROPN
gujaf-445	113	20	al	al	PROPN
gujaf-445	113	21	.	.	PROPN
gujaf-445	113	22	,	,	PUNCT
gujaf-445	113	23	2013	2013	NUM
gujaf-445	113	24	)	)	PUNCT
gujaf-445	113	25	,	,	PUNCT
gujaf-445	113	26	excessive	excessive	ADJ
gujaf-445	113	27	liquidity	liquidity	NOUN
gujaf-445	113	28	may	may	AUX
gujaf-445	113	29	indicate	indicate	VERB
gujaf-445	113	30	underutilized	underutilized	ADJ
gujaf-445	113	31	resources	resource	NOUN
gujaf-445	113	32	(	(	PUNCT
gujaf-445	113	33	kraus	kraus	PROPN
gujaf-445	113	34	&	&	CCONJ
gujaf-445	113	35	litzenberger	litzenberger	PROPN
gujaf-445	113	36	,	,	PUNCT
gujaf-445	113	37	1973	1973	NUM
gujaf-445	113	38	;	;	PUNCT
gujaf-445	113	39	confirmed	confirm	VERB
gujaf-445	113	40	by	by	ADP
gujaf-445	113	41	recent	recent	ADJ
gujaf-445	113	42	empirical	empirical	ADJ
gujaf-445	113	43	work	work	NOUN
gujaf-445	113	44	by	by	ADP
gujaf-445	113	45	smith	smith	PROPN
gujaf-445	113	46	&	&	CCONJ
gujaf-445	113	47	wang	wang	PROPN
gujaf-445	113	48	,	,	PUNCT
gujaf-445	113	49	2021	2021	NUM
gujaf-445	113	50	)	)	PUNCT
gujaf-445	113	51	.	.	PUNCT
gujaf-445	114	1	firm	firm	ADJ
gujaf-445	114	2	size	size	NOUN
gujaf-445	114	3	is	be	AUX
gujaf-445	114	4	another	another	DET
gujaf-445	114	5	robust	robust	ADJ
gujaf-445	114	6	determinant	determinant	NOUN
gujaf-445	114	7	of	of	ADP
gujaf-445	114	8	financial	financial	ADJ
gujaf-445	114	9	performance	performance	NOUN
gujaf-445	114	10	,	,	PUNCT
gujaf-445	114	11	with	with	ADP
gujaf-445	114	12	larger	large	ADJ
gujaf-445	114	13	firms	firm	NOUN
gujaf-445	114	14	benefiting	benefit	VERB
gujaf-445	114	15	from	from	ADP
gujaf-445	114	16	economies	economy	NOUN
gujaf-445	114	17	of	of	ADP
gujaf-445	114	18	scale	scale	NOUN
gujaf-445	114	19	,	,	PUNCT
gujaf-445	114	20	access	access	NOUN
gujaf-445	114	21	to	to	ADP
gujaf-445	114	22	capital	capital	NOUN
gujaf-445	114	23	markets	market	NOUN
gujaf-445	114	24	,	,	PUNCT
gujaf-445	114	25	and	and	CCONJ
gujaf-445	114	26	better	well	ADJ
gujaf-445	114	27	risk	risk	NOUN
gujaf-445	114	28	absorption	absorption	NOUN
gujaf-445	114	29	capacity	capacity	NOUN
gujaf-445	114	30	(	(	PUNCT
gujaf-445	114	31	majumdar	majumdar	PROPN
gujaf-445	114	32	,	,	PUNCT
gujaf-445	114	33	1997	1997	NUM
gujaf-445	114	34	;	;	PUNCT
gujaf-445	114	35	adegbie	adegbie	PROPN
gujaf-445	114	36	et	et	PROPN
gujaf-445	114	37	al	al	PROPN
gujaf-445	114	38	.	.	PROPN
gujaf-445	114	39	,	,	PUNCT
gujaf-445	114	40	2020	2020	NUM
gujaf-445	114	41	)	)	PUNCT
gujaf-445	114	42	.	.	PUNCT
gujaf-445	115	1	however	however	ADV
gujaf-445	115	2	,	,	PUNCT
gujaf-445	115	3	in	in	ADP
gujaf-445	115	4	highly	highly	ADV
gujaf-445	115	5	volatile	volatile	ADJ
gujaf-445	115	6	sectors	sector	NOUN
gujaf-445	115	7	like	like	ADP
gujaf-445	115	8	agriculture	agriculture	NOUN
gujaf-445	115	9	,	,	PUNCT
gujaf-445	115	10	some	some	DET
gujaf-445	115	11	studies	study	NOUN
gujaf-445	115	12	(	(	PUNCT
gujaf-445	115	13	e.g.	e.g.	ADV
gujaf-445	115	14	,	,	PUNCT
gujaf-445	115	15	ogunleye	ogunleye	PROPN
gujaf-445	115	16	et	et	PROPN
gujaf-445	115	17	al	al	PROPN
gujaf-445	115	18	.	.	PROPN
gujaf-445	115	19	,	,	PUNCT
gujaf-445	115	20	2017	2017	NUM
gujaf-445	115	21	;	;	PUNCT
gujaf-445	115	22	alhassan	alhassan	PROPN
gujaf-445	115	23	&	&	CCONJ
gujaf-445	115	24	dogbe	dogbe	PROPN
gujaf-445	115	25	,	,	PUNCT
gujaf-445	115	26	2020	2020	NUM
gujaf-445	115	27	)	)	PUNCT
gujaf-445	115	28	caution	caution	NOUN
gujaf-445	115	29	that	that	DET
gujaf-445	115	30	size	size	NOUN
gujaf-445	115	31	advantages	advantage	NOUN
gujaf-445	115	32	may	may	AUX
gujaf-445	115	33	be	be	AUX
gujaf-445	115	34	offset	offset	VERB
gujaf-445	115	35	by	by	ADP
gujaf-445	115	36	increased	increase	VERB
gujaf-445	115	37	complexity	complexity	NOUN
gujaf-445	115	38	and	and	CCONJ
gujaf-445	115	39	bureaucratic	bureaucratic	ADJ
gujaf-445	115	40	inertia	inertia	NOUN
gujaf-445	115	41	,	,	PUNCT
gujaf-445	115	42	which	which	PRON
gujaf-445	115	43	could	could	AUX
gujaf-445	115	44	hinder	hinder	VERB
gujaf-445	115	45	rapid	rapid	ADJ
gujaf-445	115	46	adaptation	adaptation	NOUN
gujaf-445	115	47	to	to	ADP
gujaf-445	115	48	environmental	environmental	ADJ
gujaf-445	115	49	changes	change	NOUN
gujaf-445	115	50	.	.	PUNCT
gujaf-445	116	1	growth	growth	NOUN
gujaf-445	116	2	opportunities	opportunity	NOUN
gujaf-445	116	3	,	,	PUNCT
gujaf-445	116	4	often	often	ADV
gujaf-445	116	5	proxied	proxie	VERB
gujaf-445	116	6	by	by	ADP
gujaf-445	116	7	market	market	NOUN
gujaf-445	116	8	-	-	PUNCT
gujaf-445	116	9	to	to	ADP
gujaf-445	116	10	-	-	PUNCT
gujaf-445	116	11	book	book	NOUN
gujaf-445	116	12	ratios	ratio	NOUN
gujaf-445	116	13	,	,	PUNCT
gujaf-445	116	14	have	have	AUX
gujaf-445	116	15	been	be	AUX
gujaf-445	116	16	shown	show	VERB
gujaf-445	116	17	to	to	PART
gujaf-445	116	18	positively	positively	ADV
gujaf-445	116	19	correlate	correlate	VERB
gujaf-445	116	20	with	with	ADP
gujaf-445	116	21	firm	firm	ADJ
gujaf-445	116	22	performance	performance	NOUN
gujaf-445	116	23	in	in	ADP
gujaf-445	116	24	both	both	CCONJ
gujaf-445	116	25	developed	developed	ADJ
gujaf-445	116	26	and	and	CCONJ
gujaf-445	116	27	emerging	emerge	VERB
gujaf-445	116	28	markets	market	NOUN
gujaf-445	116	29	(	(	PUNCT
gujaf-445	116	30	chen	chen	PROPN
gujaf-445	116	31	&	&	CCONJ
gujaf-445	116	32	steiner	steiner	PROPN
gujaf-445	116	33	,	,	PUNCT
gujaf-445	116	34	1999	1999	NUM
gujaf-445	116	35	;	;	PUNCT
gujaf-445	116	36	njoroge	njoroge	NOUN
gujaf-445	116	37	&	&	CCONJ
gujaf-445	116	38	gathenya	gathenya	ADJ
gujaf-445	116	39	,	,	PUNCT
gujaf-445	116	40	2021	2021	NUM
gujaf-445	116	41	)	)	PUNCT
gujaf-445	116	42	.	.	PUNCT
gujaf-445	117	1	these	these	DET
gujaf-445	117	2	findings	finding	NOUN
gujaf-445	117	3	align	align	VERB
gujaf-445	117	4	with	with	ADP
gujaf-445	117	5	the	the	DET
gujaf-445	117	6	signaling	signal	VERB
gujaf-445	117	7	theory	theory	NOUN
gujaf-445	117	8	,	,	PUNCT
gujaf-445	117	9	where	where	SCONJ
gujaf-445	117	10	higher	high	ADJ
gujaf-445	117	11	market	market	NOUN
gujaf-445	117	12	valuation	valuation	NOUN
gujaf-445	117	13	signals	signal	VERB
gujaf-445	117	14	superior	superior	ADJ
gujaf-445	117	15	growth	growth	NOUN
gujaf-445	117	16	prospects	prospect	NOUN
gujaf-445	117	17	that	that	PRON
gujaf-445	117	18	attract	attract	VERB
gujaf-445	117	19	investments	investment	NOUN
gujaf-445	117	20	and	and	CCONJ
gujaf-445	117	21	improve	improve	VERB
gujaf-445	117	22	firm	firm	ADJ
gujaf-445	117	23	outcomes	outcome	NOUN
gujaf-445	117	24	(	(	PUNCT
gujaf-445	117	25	ross	ross	PROPN
gujaf-445	117	26	,	,	PUNCT
gujaf-445	117	27	1977	1977	NUM
gujaf-445	117	28	)	)	PUNCT
gujaf-445	117	29	.	.	PUNCT
gujaf-445	118	1	nonetheless	nonetheless	ADV
gujaf-445	118	2	,	,	PUNCT
gujaf-445	118	3	in	in	ADP
gujaf-445	118	4	contexts	context	NOUN
gujaf-445	118	5	characterized	characterize	VERB
gujaf-445	118	6	by	by	ADP
gujaf-445	118	7	climatic	climatic	ADJ
gujaf-445	118	8	uncertainty	uncertainty	NOUN
gujaf-445	118	9	,	,	PUNCT
gujaf-445	118	10	the	the	DET
gujaf-445	118	11	realization	realization	NOUN
gujaf-445	118	12	of	of	ADP
gujaf-445	118	13	growth	growth	NOUN
gujaf-445	118	14	opportunities	opportunity	NOUN
gujaf-445	118	15	depends	depend	VERB
gujaf-445	118	16	on	on	ADP
gujaf-445	118	17	the	the	DET
gujaf-445	118	18	firm‘s	firm‘s	PROPN
gujaf-445	118	19	ability	ability	NOUN
gujaf-445	118	20	to	to	PART
gujaf-445	118	21	manage	manage	VERB
gujaf-445	118	22	environmental	environmental	ADJ
gujaf-445	118	23	risks	risk	NOUN
gujaf-445	118	24	(	(	PUNCT
gujaf-445	118	25	adeoti	adeoti	PROPN
gujaf-445	118	26	et	et	PROPN
gujaf-445	118	27	al	al	PROPN
gujaf-445	118	28	.	.	PROPN
gujaf-445	118	29	,	,	PUNCT
gujaf-445	118	30	2022	2022	NUM
gujaf-445	118	31	)	)	PUNCT
gujaf-445	118	32	.	.	PUNCT
gujaf-445	119	1	several	several	ADJ
gujaf-445	119	2	empirical	empirical	ADJ
gujaf-445	119	3	studies	study	NOUN
gujaf-445	119	4	explicitly	explicitly	ADV
gujaf-445	119	5	address	address	VERB
gujaf-445	119	6	the	the	DET
gujaf-445	119	7	influence	influence	NOUN
gujaf-445	119	8	of	of	ADP
gujaf-445	119	9	climate	climate	NOUN
gujaf-445	119	10	sensitivity	sensitivity	NOUN
gujaf-445	119	11	or	or	CCONJ
gujaf-445	119	12	environmental	environmental	ADJ
gujaf-445	119	13	factors	factor	NOUN
gujaf-445	119	14	on	on	ADP
gujaf-445	119	15	firm	firm	ADJ
gujaf-445	119	16	performance	performance	NOUN
gujaf-445	119	17	.	.	PUNCT
gujaf-445	120	1	for	for	ADP
gujaf-445	120	2	example	example	NOUN
gujaf-445	120	3	,	,	PUNCT
gujaf-445	120	4	wang	wang	PROPN
gujaf-445	120	5	et	et	PROPN
gujaf-445	120	6	al	al	PROPN
gujaf-445	120	7	.	.	PROPN
gujaf-445	121	1	(	(	PUNCT
gujaf-445	121	2	2022	2022	NUM
gujaf-445	121	3	)	)	PUNCT
gujaf-445	121	4	used	use	VERB
gujaf-445	121	5	panel	panel	NOUN
gujaf-445	121	6	data	datum	NOUN
gujaf-445	121	7	to	to	PART
gujaf-445	121	8	demonstrate	demonstrate	VERB
gujaf-445	121	9	that	that	SCONJ
gujaf-445	121	10	climate	climate	NOUN
gujaf-445	121	11	variability	variability	NOUN
gujaf-445	121	12	adversely	adversely	ADV
gujaf-445	121	13	affects	affect	VERB
gujaf-445	121	14	agricultural	agricultural	ADJ
gujaf-445	121	15	productivity	productivity	NOUN
gujaf-445	121	16	and	and	CCONJ
gujaf-445	121	17	firm	firm	ADJ
gujaf-445	121	18	profitability	profitability	NOUN
gujaf-445	121	19	in	in	ADP
gujaf-445	121	20	east	east	PROPN
gujaf-445	121	21	asia	asia	PROPN
gujaf-445	121	22	.	.	PUNCT
gujaf-445	122	1	similar	similar	ADJ
gujaf-445	122	2	findings	finding	NOUN
gujaf-445	122	3	were	be	AUX
gujaf-445	122	4	reported	report	VERB
gujaf-445	122	5	by	by	ADP
gujaf-445	122	6	adeyemi	adeyemi	ADV
gujaf-445	122	7	and	and	CCONJ
gujaf-445	122	8	ogunbiyi	ogunbiyi	PROPN
gujaf-445	122	9	(	(	PUNCT
gujaf-445	122	10	2023	2023	NUM
gujaf-445	122	11	)	)	PUNCT
gujaf-445	122	12	,	,	PUNCT
gujaf-445	122	13	who	who	PRON
gujaf-445	122	14	highlighted	highlight	VERB
gujaf-445	122	15	that	that	SCONJ
gujaf-445	122	16	nigerian	nigerian	ADJ
gujaf-445	122	17	agricultural	agricultural	ADJ
gujaf-445	122	18	firms	firm	NOUN
gujaf-445	122	19	exposed	expose	VERB
gujaf-445	122	20	to	to	ADP
gujaf-445	122	21	erratic	erratic	ADJ
gujaf-445	122	22	rainfall	rainfall	NOUN
gujaf-445	122	23	and	and	CCONJ
gujaf-445	122	24	temperature	temperature	NOUN
gujaf-445	122	25	fluctuations	fluctuation	NOUN
gujaf-445	122	26	experience	experience	VERB
gujaf-445	122	27	significant	significant	ADJ
gujaf-445	122	28	financial	financial	ADJ
gujaf-445	122	29	stress	stress	NOUN
gujaf-445	122	30	,	,	PUNCT
gujaf-445	122	31	necessitating	necessitate	VERB
gujaf-445	122	32	adaptive	adaptive	ADJ
gujaf-445	122	33	capacity	capacity	NOUN
gujaf-445	122	34	.	.	PUNCT
gujaf-445	123	1	incorporating	incorporate	VERB
gujaf-445	123	2	climate	climate	NOUN
gujaf-445	123	3	sensitivity	sensitivity	NOUN
gujaf-445	123	4	as	as	ADP
gujaf-445	123	5	a	a	DET
gujaf-445	123	6	moderating	moderate	VERB
gujaf-445	123	7	variable	variable	NOUN
gujaf-445	123	8	,	,	PUNCT
gujaf-445	123	9	recent	recent	ADJ
gujaf-445	123	10	studies	study	NOUN
gujaf-445	123	11	underscore	underscore	VERB
gujaf-445	123	12	the	the	DET
gujaf-445	123	13	conditional	conditional	ADJ
gujaf-445	123	14	effects	effect	NOUN
gujaf-445	123	15	of	of	ADP
gujaf-445	123	16	firm	firm	ADJ
gujaf-445	123	17	characteristics	characteristic	NOUN
gujaf-445	123	18	on	on	ADP
gujaf-445	123	19	financial	financial	ADJ
gujaf-445	123	20	outcomes	outcome	NOUN
gujaf-445	123	21	.	.	PUNCT
gujaf-445	124	1	egbunike	egbunike	PROPN
gujaf-445	124	2	and	and	CCONJ
gujaf-445	124	3	odum	odum	PROPN
gujaf-445	124	4	(	(	PUNCT
gujaf-445	124	5	2018	2018	NUM
gujaf-445	124	6	)	)	PUNCT
gujaf-445	124	7	found	find	VERB
gujaf-445	124	8	that	that	SCONJ
gujaf-445	124	9	liquidity‘s	liquidity‘s	PROPN
gujaf-445	124	10	positive	positive	ADJ
gujaf-445	124	11	effect	effect	NOUN
gujaf-445	124	12	on	on	ADP
gujaf-445	124	13	financial	financial	ADJ
gujaf-445	124	14	performance	performance	NOUN
gujaf-445	124	15	diminishes	diminish	VERB
gujaf-445	124	16	under	under	ADP
gujaf-445	124	17	high	high	ADJ
gujaf-445	124	18	climate	climate	NOUN
gujaf-445	124	19	variability	variability	NOUN
gujaf-445	124	20	,	,	PUNCT
gujaf-445	124	21	implying	imply	VERB
gujaf-445	124	22	firms	firm	NOUN
gujaf-445	124	23	require	require	VERB
gujaf-445	124	24	flexible	flexible	ADJ
gujaf-445	124	25	financial	financial	ADJ
gujaf-445	124	26	management	management	NOUN
gujaf-445	124	27	strategies	strategy	NOUN
gujaf-445	124	28	.	.	PUNCT
gujaf-445	125	1	likewise	likewise	ADV
gujaf-445	125	2	,	,	PUNCT
gujaf-445	125	3	ezeohaet	ezeohaet	PROPN
gujaf-445	125	4	al	al	PROPN
gujaf-445	125	5	.	.	PUNCT
gujaf-445	126	1	(	(	PUNCT
gujaf-445	126	2	2021)demonstratedthat	2021)demonstratedthat	NUM
gujaf-445	126	3	the	the	DET
gujaf-445	126	4	benefits	benefit	NOUN
gujaf-445	126	5	offirm	offirm	ADJ
gujaf-445	126	6	sizeon	sizeon	NOUN
gujaf-445	126	7	profitabilityarecontingent	profitabilityarecontingent	NOUN
gujaf-445	126	8	upon	upon	SCONJ
gujaf-445	126	9	climate	climate	NOUN
gujaf-445	126	10	resilience	resilience	NOUN
gujaf-445	126	11	capabilities	capability	NOUN
gujaf-445	126	12	,	,	PUNCT
gujaf-445	126	13	especially	especially	ADV
gujaf-445	126	14	in	in	ADP
gujaf-445	126	15	sub	sub	ADJ
gujaf-445	126	16	-	-	ADJ
gujaf-445	126	17	saharan	saharan	ADJ
gujaf-445	126	18	africa‘s	africa‘s	PROPN
gujaf-445	126	19	agricultural	agricultural	ADJ
gujaf-445	126	20	sector	sector	NOUN
gujaf-445	126	21	.	.	PUNCT
gujaf-445	127	1	other	other	ADJ
gujaf-445	127	2	studies	study	NOUN
gujaf-445	127	3	have	have	AUX
gujaf-445	127	4	explored	explore	VERB
gujaf-445	127	5	regulatory	regulatory	ADJ
gujaf-445	127	6	and	and	CCONJ
gujaf-445	127	7	institutional	institutional	ADJ
gujaf-445	127	8	pressures	pressure	NOUN
gujaf-445	127	9	as	as	ADP
gujaf-445	127	10	factors	factor	NOUN
gujaf-445	127	11	influencing	influence	VERB
gujaf-445	127	12	firm	firm	ADJ
gujaf-445	127	13	adaptation	adaptation	NOUN
gujaf-445	127	14	to	to	PART
gujaf-445	127	15	climate	climate	NOUN
gujaf-445	127	16	risks	risk	NOUN
gujaf-445	127	17	.	.	PUNCT
gujaf-445	128	1	for	for	ADP
gujaf-445	128	2	example	example	NOUN
gujaf-445	128	3	,	,	PUNCT
gujaf-445	128	4	nimet	nimet	ADJ
gujaf-445	128	5	(	(	PUNCT
gujaf-445	128	6	2022	2022	NUM
gujaf-445	128	7	)	)	PUNCT
gujaf-445	128	8	and	and	CCONJ
gujaf-445	128	9	the	the	DET
gujaf-445	128	10	world	world	PROPN
gujaf-445	128	11	bank	bank	PROPN
gujaf-445	128	12	(	(	PUNCT
gujaf-445	128	13	2023	2023	NUM
gujaf-445	128	14	)	)	PUNCT
gujaf-445	128	15	reports	report	NOUN
gujaf-445	128	16	emphasize	emphasize	VERB
gujaf-445	128	17	the	the	DET
gujaf-445	128	18	role	role	NOUN
gujaf-445	128	19	of	of	ADP
gujaf-445	128	20	national	national	ADJ
gujaf-445	128	21	climate	climate	NOUN
gujaf-445	128	22	policies	policy	NOUN
gujaf-445	128	23	and	and	CCONJ
gujaf-445	128	24	institutional	institutional	ADJ
gujaf-445	128	25	frameworks	framework	NOUN
gujaf-445	128	26	in	in	ADP
gujaf-445	128	27	shaping	shape	VERB
gujaf-445	128	28	firm	firm	ADJ
gujaf-445	128	29	strategies	strategy	NOUN
gujaf-445	128	30	and	and	CCONJ
gujaf-445	128	31	performance	performance	NOUN
gujaf-445	128	32	outcomes	outcome	NOUN
gujaf-445	128	33	.	.	PUNCT
gujaf-445	129	1	empirical	empirical	ADJ
gujaf-445	129	2	analyses	analysis	NOUN
gujaf-445	129	3	byokafor	byokafor	ADP
gujaf-445	129	4	and	and	CCONJ
gujaf-445	129	5	chukwu	chukwu	NOUN
gujaf-445	129	6	(	(	PUNCT
gujaf-445	129	7	2020	2020	NUM
gujaf-445	129	8	)	)	PUNCT
gujaf-445	129	9	and	and	CCONJ
gujaf-445	129	10	nwosu	nwosu	NOUN
gujaf-445	129	11	et	et	PROPN
gujaf-445	129	12	al	al	PROPN
gujaf-445	129	13	.	.	PROPN
gujaf-445	130	1	(	(	PUNCT
gujaf-445	130	2	2024	2024	NUM
gujaf-445	130	3	)	)	PUNCT
gujaf-445	130	4	support	support	VERB
gujaf-445	130	5	these	these	DET
gujaf-445	130	6	assertions	assertion	NOUN
gujaf-445	130	7	by	by	ADP
gujaf-445	130	8	showing	show	VERB
gujaf-445	130	9	that	that	SCONJ
gujaf-445	130	10	firms	firm	NOUN
gujaf-445	130	11	embedded	embed	VERB
gujaf-445	130	12	in	in	ADP
gujaf-445	130	13	stronger	strong	ADJ
gujaf-445	130	14	institutional	institutional	ADJ
gujaf-445	130	15	environments	environment	NOUN
gujaf-445	130	16	tend	tend	VERB
gujaf-445	130	17	to	to	PART
gujaf-445	130	18	invest	invest	VERB
gujaf-445	130	19	more	more	ADV
gujaf-445	130	20	in	in	ADP
gujaf-445	130	21	climate	climate	NOUN
gujaf-445	130	22	adaptation	adaptation	NOUN
gujaf-445	130	23	,	,	PUNCT
gujaf-445	130	24	enhancing	enhance	VERB
gujaf-445	130	25	financial	financial	ADJ
gujaf-445	130	26	resilience	resilience	NOUN
gujaf-445	130	27	.	.	PUNCT
gujaf-445	131	1	mensah	mensah	PROPN
gujaf-445	131	2	et	et	PROPN
gujaf-445	131	3	al	al	PROPN
gujaf-445	131	4	.	.	PROPN
gujaf-445	132	1	(	(	PUNCT
gujaf-445	132	2	2021	2021	NUM
gujaf-445	132	3	)	)	PUNCT
gujaf-445	132	4	synthesizing	synthesize	VERB
gujaf-445	132	5	over	over	ADP
gujaf-445	132	6	30	30	NUM
gujaf-445	132	7	empirical	empirical	ADJ
gujaf-445	132	8	papers	paper	NOUN
gujaf-445	132	9	highlighted	highlight	VERB
gujaf-445	132	10	that	that	SCONJ
gujaf-445	132	11	firms	firm	NOUN
gujaf-445	132	12	with	with	ADP
gujaf-445	132	13	proactive	proactive	ADJ
gujaf-445	132	14	environmental	environmental	ADJ
gujaf-445	132	15	management	management	NOUN
gujaf-445	132	16	practices	practice	NOUN
gujaf-445	132	17	achieve	achieve	VERB
gujaf-445	132	18	better	well	ADJ
gujaf-445	132	19	financial	financial	ADJ
gujaf-445	132	20	outcomes	outcome	NOUN
gujaf-445	132	21	,	,	PUNCT
gujaf-445	132	22	particularlyinclimate-sensitivesectorssuchasagriculture.thesefindingsalignwiththe	particularlyinclimate-sensitivesectorssuchasagriculture.thesefindingsalignwiththe	DET
gujaf-445	132	23	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	132	24	,	,	PUNCT
gujaf-445	132	25	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	132	26	488	488	NUM
gujaf-445	132	27	natural	natural	ADJ
gujaf-445	132	28	-	-	PUNCT
gujaf-445	132	29	resource	resource	NOUN
gujaf-445	132	30	-	-	PUNCT
gujaf-445	132	31	based	base	VERB
gujaf-445	132	32	view	view	NOUN
gujaf-445	132	33	suggesting	suggest	VERB
gujaf-445	132	34	that	that	SCONJ
gujaf-445	132	35	sustainable	sustainable	ADJ
gujaf-445	132	36	resource	resource	NOUN
gujaf-445	132	37	management	management	NOUN
gujaf-445	132	38	constitutes	constitute	VERB
gujaf-445	132	39	a	a	DET
gujaf-445	132	40	strategic	strategic	ADJ
gujaf-445	132	41	asset	asset	NOUN
gujaf-445	132	42	(	(	PUNCT
gujaf-445	132	43	hart	hart	PROPN
gujaf-445	132	44	,	,	PUNCT
gujaf-445	132	45	1995	1995	NUM
gujaf-445	132	46	)	)	PUNCT
gujaf-445	132	47	.	.	PUNCT
gujaf-445	133	1	hypotheses	hypothese	VERB
gujaf-445	133	2	development	development	NOUN
gujaf-445	133	3	themoderatingroleofclimatesensitivityontherelationshipbetweenfirmfinancialstructure	themoderatingroleofclimatesensitivityontherelationshipbetweenfirmfinancialstructure	NOUN
gujaf-445	133	4	and	and	CCONJ
gujaf-445	133	5	performance	performance	NOUN
gujaf-445	133	6	is	be	AUX
gujaf-445	133	7	increasingly	increasingly	ADV
gujaf-445	133	8	recognized	recognize	VERB
gujaf-445	133	9	in	in	ADP
gujaf-445	133	10	the	the	DET
gujaf-445	133	11	literature	literature	NOUN
gujaf-445	133	12	.	.	PUNCT
gujaf-445	134	1	financial	financial	ADJ
gujaf-445	134	2	leverage	leverage	NOUN
gujaf-445	134	3	has	have	AUX
gujaf-445	134	4	been	be	AUX
gujaf-445	134	5	shown	show	VERB
gujaf-445	134	6	to	to	PART
gujaf-445	134	7	influence	influence	VERB
gujaf-445	134	8	firm	firm	ADJ
gujaf-445	134	9	profitability	profitability	NOUN
gujaf-445	134	10	by	by	ADP
gujaf-445	134	11	balancing	balance	VERB
gujaf-445	134	12	debt	debt	NOUN
gujaf-445	134	13	benefits	benefit	NOUN
gujaf-445	134	14	and	and	CCONJ
gujaf-445	134	15	risks	risk	NOUN
gujaf-445	134	16	.	.	PUNCT
gujaf-445	135	1	however	however	ADV
gujaf-445	135	2	,	,	PUNCT
gujaf-445	135	3	environmental	environmental	ADJ
gujaf-445	135	4	uncertainties	uncertainty	NOUN
gujaf-445	135	5	,	,	PUNCT
gujaf-445	135	6	particularly	particularly	ADV
gujaf-445	135	7	climatic	climatic	ADJ
gujaf-445	135	8	fluctuations	fluctuation	NOUN
gujaf-445	135	9	,	,	PUNCT
gujaf-445	135	10	can	can	AUX
gujaf-445	135	11	exacerbate	exacerbate	VERB
gujaf-445	135	12	financial	financial	ADJ
gujaf-445	135	13	distress	distress	NOUN
gujaf-445	135	14	risks	risk	NOUN
gujaf-445	135	15	,	,	PUNCT
gujaf-445	135	16	altering	alter	VERB
gujaf-445	135	17	the	the	DET
gujaf-445	135	18	leverage	leverage	NOUN
gujaf-445	135	19	-	-	PUNCT
gujaf-445	135	20	performance	performance	NOUN
gujaf-445	135	21	nexus	nexus	NOUN
gujaf-445	135	22	.	.	PUNCT
gujaf-445	136	1	empirical	empirical	ADJ
gujaf-445	136	2	evidence	evidence	NOUN
gujaf-445	136	3	suggests	suggest	VERB
gujaf-445	136	4	thatfirms	thatfirm	NOUN
gujaf-445	136	5	with	with	ADP
gujaf-445	136	6	high	high	ADJ
gujaf-445	136	7	exposure	exposure	NOUN
gujaf-445	136	8	to	to	ADP
gujaf-445	136	9	climate	climate	NOUN
gujaf-445	136	10	variability	variability	NOUN
gujaf-445	136	11	may	may	AUX
gujaf-445	136	12	experience	experience	VERB
gujaf-445	136	13	greater	great	ADJ
gujaf-445	136	14	difficulty	difficulty	NOUN
gujaf-445	136	15	servicing	service	VERB
gujaf-445	136	16	debt	debt	NOUN
gujaf-445	136	17	obligations	obligation	NOUN
gujaf-445	136	18	,	,	PUNCT
gujaf-445	136	19	potentiallyweakeningthepositiveimpact	potentiallyweakeningthepositiveimpact	ADJ
gujaf-445	136	20	ofleverageon	ofleverageon	PROPN
gujaf-445	136	21	financial	financial	ADJ
gujaf-445	136	22	outcomes	outcome	NOUN
gujaf-445	136	23	(	(	PUNCT
gujaf-445	136	24	chen	chen	PROPN
gujaf-445	136	25	et	et	PROPN
gujaf-445	136	26	al	al	PROPN
gujaf-445	136	27	.	.	PROPN
gujaf-445	136	28	,	,	PUNCT
gujaf-445	136	29	2015	2015	NUM
gujaf-445	136	30	;	;	PUNCT
gujaf-445	136	31	wang	wang	PROPN
gujaf-445	136	32	et	et	PROPN
gujaf-445	136	33	al	al	PROPN
gujaf-445	136	34	.	.	PROPN
gujaf-445	136	35	,	,	PUNCT
gujaf-445	136	36	2022	2022	NUM
gujaf-445	136	37	)	)	PUNCT
gujaf-445	136	38	.	.	PUNCT
gujaf-445	137	1	furthermore	furthermore	ADV
gujaf-445	137	2	,	,	PUNCT
gujaf-445	137	3	studies	study	NOUN
gujaf-445	137	4	highlight	highlight	VERB
gujaf-445	137	5	that	that	SCONJ
gujaf-445	137	6	climate	climate	NOUN
gujaf-445	137	7	-	-	PUNCT
gujaf-445	137	8	sensitive	sensitive	ADJ
gujaf-445	137	9	sectors	sector	NOUN
gujaf-445	137	10	require	require	VERB
gujaf-445	137	11	adaptive	adaptive	ADJ
gujaf-445	137	12	financial	financial	ADJ
gujaf-445	137	13	strategies	strategy	NOUN
gujaf-445	137	14	to	to	PART
gujaf-445	137	15	maintain	maintain	VERB
gujaf-445	137	16	performance	performance	NOUN
gujaf-445	137	17	amid	amid	ADP
gujaf-445	137	18	environmental	environmental	ADJ
gujaf-445	137	19	shocks	shock	NOUN
gujaf-445	137	20	(	(	PUNCT
gujaf-445	137	21	adeyemi	adeyemi	ADV
gujaf-445	137	22	&	&	CCONJ
gujaf-445	137	23	ogunbiyi	ogunbiyi	PROPN
gujaf-445	137	24	,	,	PUNCT
gujaf-445	137	25	2023	2023	NUM
gujaf-445	137	26	;	;	PUNCT
gujaf-445	137	27	ezeoha	ezeoha	PROPN
gujaf-445	137	28	et	et	PROPN
gujaf-445	137	29	al	al	PROPN
gujaf-445	137	30	.	.	PROPN
gujaf-445	137	31	,	,	PUNCT
gujaf-445	137	32	2021	2021	NUM
gujaf-445	137	33	)	)	PUNCT
gujaf-445	137	34	.	.	PUNCT
gujaf-445	138	1	therefore	therefore	ADV
gujaf-445	138	2	,	,	PUNCT
gujaf-445	138	3	it	it	PRON
gujaf-445	138	4	is	be	AUX
gujaf-445	138	5	posited	posit	VERB
gujaf-445	138	6	(	(	PUNCT
gujaf-445	138	7	as	as	ADP
gujaf-445	138	8	the	the	DET
gujaf-445	138	9	paper‘s	paper‘s	PROPN
gujaf-445	138	10	first	first	ADJ
gujaf-445	138	11	null	null	NOUN
gujaf-445	138	12	,	,	PUNCT
gujaf-445	138	13	h1	h1	PROPN
gujaf-445	138	14	)	)	PUNCT
gujaf-445	138	15	that	that	SCONJ
gujaf-445	138	16	the	the	DET
gujaf-445	138	17	effect	effect	NOUN
gujaf-445	138	18	of	of	ADP
gujaf-445	138	19	financial	financial	ADJ
gujaf-445	138	20	leverage	leverage	NOUN
gujaf-445	138	21	on	on	ADP
gujaf-445	138	22	firm	firm	ADJ
gujaf-445	138	23	performance	performance	NOUN
gujaf-445	138	24	issignificantly	issignificantly	ADV
gujaf-445	138	25	contingent	contingent	ADJ
gujaf-445	138	26	upon	upon	SCONJ
gujaf-445	138	27	the	the	DET
gujaf-445	138	28	firm‘s	firm‘s	PROPN
gujaf-445	138	29	climate	climate	NOUN
gujaf-445	138	30	sensitivity	sensitivity	NOUN
gujaf-445	138	31	,	,	PUNCT
gujaf-445	138	32	implying	imply	VERB
gujaf-445	138	33	a	a	DET
gujaf-445	138	34	moderating	moderate	VERB
gujaf-445	138	35	influence	influence	NOUN
gujaf-445	138	36	of	of	ADP
gujaf-445	138	37	climatic	climatic	ADJ
gujaf-445	138	38	conditions	condition	NOUN
gujaf-445	138	39	on	on	ADP
gujaf-445	138	40	this	this	DET
gujaf-445	138	41	relationship	relationship	NOUN
gujaf-445	138	42	.	.	PUNCT
gujaf-445	139	1	growth	growth	NOUN
gujaf-445	139	2	opportunities	opportunity	NOUN
gujaf-445	139	3	are	be	AUX
gujaf-445	139	4	fundamental	fundamental	ADJ
gujaf-445	139	5	drivers	driver	NOUN
gujaf-445	139	6	of	of	ADP
gujaf-445	139	7	firm	firm	ADJ
gujaf-445	139	8	profitability	profitability	NOUN
gujaf-445	139	9	,	,	PUNCT
gujaf-445	139	10	with	with	ADP
gujaf-445	139	11	firms	firm	NOUN
gujaf-445	139	12	investing	invest	VERB
gujaf-445	139	13	in	in	ADP
gujaf-445	139	14	new	new	ADJ
gujaf-445	139	15	projects	project	NOUN
gujaf-445	139	16	and	and	CCONJ
gujaf-445	139	17	market	market	NOUN
gujaf-445	139	18	expansions	expansion	NOUN
gujaf-445	139	19	typically	typically	ADV
gujaf-445	139	20	exhibiting	exhibit	VERB
gujaf-445	139	21	superior	superior	ADJ
gujaf-445	139	22	financial	financial	ADJ
gujaf-445	139	23	outcomes	outcome	NOUN
gujaf-445	139	24	(	(	PUNCT
gujaf-445	139	25	chen&steiner	chen&steiner	X
gujaf-445	139	26	,	,	PUNCT
gujaf-445	139	27	1999	1999	NUM
gujaf-445	139	28	;	;	PUNCT
gujaf-445	139	29	njoroge	njoroge	PROPN
gujaf-445	139	30	&	&	CCONJ
gujaf-445	139	31	gathenya	gathenya	ADJ
gujaf-445	139	32	,	,	PUNCT
gujaf-445	139	33	2021	2021	NUM
gujaf-445	139	34	)	)	PUNCT
gujaf-445	139	35	.	.	PUNCT
gujaf-445	140	1	however	however	ADV
gujaf-445	140	2	,	,	PUNCT
gujaf-445	140	3	the	the	DET
gujaf-445	140	4	realization	realization	NOUN
gujaf-445	140	5	of	of	ADP
gujaf-445	140	6	these	these	DET
gujaf-445	140	7	opportunities	opportunity	NOUN
gujaf-445	140	8	in	in	ADP
gujaf-445	140	9	agriculture	agriculture	NOUN
gujaf-445	140	10	is	be	AUX
gujaf-445	140	11	particularly	particularly	ADV
gujaf-445	140	12	vulnerable	vulnerable	ADJ
gujaf-445	140	13	to	to	ADP
gujaf-445	140	14	climatic	climatic	ADJ
gujaf-445	140	15	risks	risk	NOUN
gujaf-445	140	16	such	such	ADJ
gujaf-445	140	17	as	as	ADP
gujaf-445	140	18	unpredictable	unpredictable	ADJ
gujaf-445	140	19	rainfallpatterns	rainfallpattern	NOUN
gujaf-445	140	20	and	and	CCONJ
gujaf-445	140	21	temperature	temperature	NOUN
gujaf-445	140	22	variability	variability	NOUN
gujaf-445	140	23	.	.	PUNCT
gujaf-445	141	1	recent	recent	ADJ
gujaf-445	141	2	studies	study	NOUN
gujaf-445	141	3	show	show	VERB
gujaf-445	141	4	that	that	SCONJ
gujaf-445	141	5	firms	firm	NOUN
gujaf-445	141	6	with	with	ADP
gujaf-445	141	7	high	high	ADJ
gujaf-445	141	8	climate	climate	NOUN
gujaf-445	141	9	sensitivity	sensitivity	NOUN
gujaf-445	141	10	face	face	VERB
gujaf-445	141	11	uncertainty	uncertainty	NOUN
gujaf-445	141	12	in	in	ADP
gujaf-445	141	13	cash	cash	NOUN
gujaf-445	141	14	flows	flow	NOUN
gujaf-445	141	15	and	and	CCONJ
gujaf-445	141	16	project	project	NOUN
gujaf-445	141	17	viability	viability	NOUN
gujaf-445	141	18	,	,	PUNCT
gujaf-445	141	19	which	which	PRON
gujaf-445	141	20	can	can	AUX
gujaf-445	141	21	constraininvestment	constraininvestment	VERB
gujaf-445	141	22	decisions	decision	NOUN
gujaf-445	141	23	and	and	CCONJ
gujaf-445	141	24	undermine	undermine	VERB
gujaf-445	141	25	expected	expect	VERB
gujaf-445	141	26	financial	financial	ADJ
gujaf-445	141	27	benefits	benefit	NOUN
gujaf-445	141	28	(	(	PUNCT
gujaf-445	141	29	adeoti	adeoti	INTJ
gujaf-445	141	30	et	et	PROPN
gujaf-445	141	31	al	al	PROPN
gujaf-445	141	32	.	.	PROPN
gujaf-445	141	33	,	,	PUNCT
gujaf-445	141	34	2022	2022	NUM
gujaf-445	141	35	;	;	PUNCT
gujaf-445	141	36	mensah	mensah	PROPN
gujaf-445	141	37	et	et	PROPN
gujaf-445	141	38	al	al	PROPN
gujaf-445	141	39	.	.	PROPN
gujaf-445	141	40	,	,	PUNCT
gujaf-445	141	41	2021	2021	NUM
gujaf-445	141	42	)	)	PUNCT
gujaf-445	141	43	.	.	PUNCT
gujaf-445	142	1	this	this	DET
gujaf-445	142	2	body	body	NOUN
gujaf-445	142	3	of	of	ADP
gujaf-445	142	4	evidence	evidence	NOUN
gujaf-445	142	5	suggests	suggest	VERB
gujaf-445	142	6	that	that	SCONJ
gujaf-445	142	7	climate	climate	NOUN
gujaf-445	142	8	sensitivity	sensitivity	NOUN
gujaf-445	142	9	moderates	moderate	VERB
gujaf-445	142	10	the	the	DET
gujaf-445	142	11	growth	growth	NOUN
gujaf-445	142	12	opportunity	opportunity	NOUN
gujaf-445	142	13	-	-	PUNCT
gujaf-445	142	14	performance	performance	NOUN
gujaf-445	142	15	linkage	linkage	NOUN
gujaf-445	142	16	,	,	PUNCT
gujaf-445	142	17	potentially	potentially	ADV
gujaf-445	142	18	dampening	dampen	VERB
gujaf-445	142	19	the	the	DET
gujaf-445	142	20	positive	positive	ADJ
gujaf-445	142	21	effects	effect	NOUN
gujaf-445	142	22	of	of	ADP
gujaf-445	142	23	expansion	expansion	NOUN
gujaf-445	142	24	prospects	prospect	NOUN
gujaf-445	142	25	under	under	ADP
gujaf-445	142	26	adverse	adverse	ADJ
gujaf-445	142	27	environmental	environmental	ADJ
gujaf-445	142	28	conditions	condition	NOUN
gujaf-445	142	29	.	.	PUNCT
gujaf-445	143	1	consequently	consequently	ADV
gujaf-445	143	2	,	,	PUNCT
gujaf-445	143	3	the	the	DET
gujaf-445	143	4	null	null	NOUN
gujaf-445	143	5	is	be	AUX
gujaf-445	143	6	formulated	formulate	VERB
gujaf-445	143	7	(	(	PUNCT
gujaf-445	143	8	as	as	ADP
gujaf-445	143	9	the	the	DET
gujaf-445	143	10	paper‘s	paper‘s	PROPN
gujaf-445	143	11	second	second	ADJ
gujaf-445	143	12	hypothesis	hypothesis	NOUN
gujaf-445	143	13	,	,	PUNCT
gujaf-445	143	14	h2	h2	PROPN
gujaf-445	143	15	)	)	PUNCT
gujaf-445	143	16	that	that	PRON
gujaf-445	143	17	climate	climate	NOUN
gujaf-445	143	18	sensitivity	sensitivity	NOUN
gujaf-445	143	19	significantly	significantly	ADV
gujaf-445	143	20	moderates	moderate	VERB
gujaf-445	143	21	the	the	DET
gujaf-445	143	22	relationshipbetweengrowthopportunityandfinancialperformanceamongagricultural	relationshipbetweengrowthopportunityandfinancialperformanceamongagricultural	ADJ
gujaf-445	143	23	firms	firm	NOUN
gujaf-445	143	24	.	.	PUNCT
gujaf-445	144	1	the	the	DET
gujaf-445	144	2	complexity	complexity	NOUN
gujaf-445	144	3	of	of	ADP
gujaf-445	144	4	business	business	NOUN
gujaf-445	144	5	operations	operation	NOUN
gujaf-445	144	6	,	,	PUNCT
gujaf-445	144	7	often	often	ADV
gujaf-445	144	8	reflected	reflect	VERB
gujaf-445	144	9	in	in	ADP
gujaf-445	144	10	diversified	diversified	ADJ
gujaf-445	144	11	product	product	NOUN
gujaf-445	144	12	lines	line	NOUN
gujaf-445	144	13	or	or	CCONJ
gujaf-445	144	14	extensive	extensive	ADJ
gujaf-445	144	15	value	value	NOUN
gujaf-445	144	16	chains	chain	NOUN
gujaf-445	144	17	,	,	PUNCT
gujaf-445	144	18	has	have	VERB
gujaf-445	144	19	mixed	mixed	ADJ
gujaf-445	144	20	effects	effect	NOUN
gujaf-445	144	21	on	on	ADP
gujaf-445	144	22	financial	financial	ADJ
gujaf-445	144	23	performance	performance	NOUN
gujaf-445	144	24	.	.	PUNCT
gujaf-445	145	1	while	while	SCONJ
gujaf-445	145	2	complexity	complexity	NOUN
gujaf-445	145	3	may	may	AUX
gujaf-445	145	4	allow	allow	VERB
gujaf-445	145	5	risk	risk	NOUN
gujaf-445	145	6	diversification	diversification	NOUN
gujaf-445	145	7	,	,	PUNCT
gujaf-445	145	8	it	it	PRON
gujaf-445	145	9	can	can	AUX
gujaf-445	145	10	also	also	ADV
gujaf-445	145	11	introduce	introduce	VERB
gujaf-445	145	12	managerial	managerial	ADJ
gujaf-445	145	13	challenges	challenge	NOUN
gujaf-445	145	14	and	and	CCONJ
gujaf-445	145	15	higher	high	ADJ
gujaf-445	145	16	operational	operational	ADJ
gujaf-445	145	17	costs	cost	NOUN
gujaf-445	145	18	(	(	PUNCT
gujaf-445	145	19	alhassan	alhassan	PROPN
gujaf-445	145	20	&	&	CCONJ
gujaf-445	145	21	dogbe	dogbe	PROPN
gujaf-445	145	22	,	,	PUNCT
gujaf-445	145	23	2020	2020	NUM
gujaf-445	145	24	;	;	PUNCT
gujaf-445	145	25	ogunleye	ogunleye	PROPN
gujaf-445	145	26	et	et	PROPN
gujaf-445	145	27	al	al	PROPN
gujaf-445	145	28	.	.	PROPN
gujaf-445	145	29	,	,	PUNCT
gujaf-445	145	30	2017	2017	NUM
gujaf-445	145	31	)	)	PUNCT
gujaf-445	145	32	.	.	PUNCT
gujaf-445	146	1	in	in	ADP
gujaf-445	146	2	climate	climate	NOUN
gujaf-445	146	3	-	-	PUNCT
gujaf-445	146	4	sensitive	sensitive	ADJ
gujaf-445	146	5	sectors	sector	NOUN
gujaf-445	146	6	,	,	PUNCT
gujaf-445	146	7	complexity	complexity	NOUN
gujaf-445	146	8	may	may	AUX
gujaf-445	146	9	increase	increase	VERB
gujaf-445	146	10	vulnerability	vulnerability	NOUN
gujaf-445	146	11	to	to	ADP
gujaf-445	146	12	environmental	environmental	ADJ
gujaf-445	146	13	shocks	shock	NOUN
gujaf-445	146	14	,	,	PUNCT
gujaf-445	146	15	as	as	SCONJ
gujaf-445	146	16	firms	firm	NOUN
gujaf-445	146	17	must	must	AUX
gujaf-445	146	18	manage	manage	VERB
gujaf-445	146	19	multiple	multiple	ADJ
gujaf-445	146	20	exposure	exposure	NOUN
gujaf-445	146	21	points	point	NOUN
gujaf-445	146	22	simultaneously	simultaneously	ADV
gujaf-445	146	23	(	(	PUNCT
gujaf-445	146	24	nwosu	nwosu	NOUN
gujaf-445	146	25	et	et	PROPN
gujaf-445	146	26	al	al	PROPN
gujaf-445	146	27	.	.	PROPN
gujaf-445	146	28	,	,	PUNCT
gujaf-445	146	29	2024	2024	NUM
gujaf-445	146	30	)	)	PUNCT
gujaf-445	146	31	.	.	PUNCT
gujaf-445	147	1	evidence	evidence	NOUN
gujaf-445	147	2	indicates	indicate	VERB
gujaf-445	147	3	that	that	SCONJ
gujaf-445	147	4	firms	firm	NOUN
gujaf-445	147	5	with	with	ADP
gujaf-445	147	6	complex	complex	ADJ
gujaf-445	147	7	operations	operation	NOUN
gujaf-445	147	8	in	in	ADP
gujaf-445	147	9	agriculture	agriculture	NOUN
gujaf-445	147	10	require	require	VERB
gujaf-445	147	11	robust	robust	ADJ
gujaf-445	147	12	climate	climate	NOUN
gujaf-445	147	13	adaptation	adaptation	NOUN
gujaf-445	147	14	mechanisms	mechanism	NOUN
gujaf-445	147	15	to	to	PART
gujaf-445	147	16	sustain	sustain	VERB
gujaf-445	147	17	profitability	profitability	NOUN
gujaf-445	147	18	(	(	PUNCT
gujaf-445	147	19	okafor	okafor	PROPN
gujaf-445	147	20	&	&	CCONJ
gujaf-445	147	21	chukwu	chukwu	PROPN
gujaf-445	147	22	,	,	PUNCT
gujaf-445	147	23	2020	2020	NUM
gujaf-445	147	24	;	;	PUNCT
gujaf-445	147	25	egbunike	egbunike	PROPN
gujaf-445	147	26	&	&	CCONJ
gujaf-445	147	27	odum	odum	PROPN
gujaf-445	147	28	,	,	PUNCT
gujaf-445	147	29	2018	2018	NUM
gujaf-445	147	30	)	)	PUNCT
gujaf-445	147	31	.	.	PUNCT
gujaf-445	148	1	therefore	therefore	ADV
gujaf-445	148	2	,	,	PUNCT
gujaf-445	148	3	climate	climate	NOUN
gujaf-445	148	4	sensitivity	sensitivity	NOUN
gujaf-445	148	5	is	be	AUX
gujaf-445	148	6	hypothesized	hypothesize	VERB
gujaf-445	148	7	(	(	PUNCT
gujaf-445	148	8	as	as	SCONJ
gujaf-445	148	9	the	the	DET
gujaf-445	148	10	study‘s	study‘s	PROPN
gujaf-445	148	11	third	third	ADJ
gujaf-445	148	12	null	null	NOUN
gujaf-445	148	13	,	,	PUNCT
gujaf-445	148	14	h3	h3	NOUN
gujaf-445	148	15	)	)	PUNCT
gujaf-445	148	16	to	to	PART
gujaf-445	148	17	significantly	significantly	ADV
gujaf-445	148	18	moderate	moderate	VERB
gujaf-445	148	19	the	the	DET
gujaf-445	148	20	relationship	relationship	NOUN
gujaf-445	148	21	between	between	ADP
gujaf-445	148	22	business	business	NOUN
gujaf-445	148	23	complexity	complexity	NOUN
gujaf-445	148	24	and	and	CCONJ
gujaf-445	148	25	financial	financial	ADJ
gujaf-445	148	26	performance	performance	NOUN
gujaf-445	148	27	,	,	PUNCT
gujaf-445	148	28	reflecting	reflect	VERB
gujaf-445	148	29	the	the	DET
gujaf-445	148	30	conditional	conditional	ADJ
gujaf-445	148	31	nature	nature	NOUN
gujaf-445	148	32	of	of	ADP
gujaf-445	148	33	complexity	complexity	NOUN
gujaf-445	148	34	benefits	benefit	NOUN
gujaf-445	148	35	under	under	ADP
gujaf-445	148	36	varying	vary	VERB
gujaf-445	148	37	climatic	climatic	ADJ
gujaf-445	148	38	stresses	stress	NOUN
gujaf-445	148	39	.	.	PUNCT
gujaf-445	149	1	liquidity	liquidity	NOUN
gujaf-445	149	2	,	,	PUNCT
gujaf-445	149	3	or	or	CCONJ
gujaf-445	149	4	the	the	DET
gujaf-445	149	5	availability	availability	NOUN
gujaf-445	149	6	of	of	ADP
gujaf-445	149	7	readily	readily	ADV
gujaf-445	149	8	accessible	accessible	ADJ
gujaf-445	149	9	resources	resource	NOUN
gujaf-445	149	10	,	,	PUNCT
gujaf-445	149	11	is	be	AUX
gujaf-445	149	12	a	a	DET
gujaf-445	149	13	critical	critical	ADJ
gujaf-445	149	14	determinant	determinant	NOUN
gujaf-445	149	15	of	of	ADP
gujaf-445	149	16	firm	firm	ADJ
gujaf-445	149	17	performance	performance	NOUN
gujaf-445	149	18	,	,	PUNCT
gujaf-445	149	19	enablingfirmstomeetshort	enablingfirmstomeetshort	NOUN
gujaf-445	149	20	-	-	PUNCT
gujaf-445	149	21	termobligationsandinvestinopportunities(delen	termobligationsandinvestinopportunities(delen	NOUN
gujaf-445	149	22	et	et	PROPN
gujaf-445	149	23	al	al	PROPN
gujaf-445	149	24	.	.	PROPN
gujaf-445	149	25	,	,	PUNCT
gujaf-445	149	26	2013	2013	NUM
gujaf-445	149	27	;	;	PUNCT
gujaf-445	149	28	smith	smith	PROPN
gujaf-445	149	29	&	&	CCONJ
gujaf-445	149	30	wang	wang	PROPN
gujaf-445	149	31	,	,	PUNCT
gujaf-445	149	32	2021	2021	NUM
gujaf-445	149	33	)	)	PUNCT
gujaf-445	149	34	.	.	PUNCT
gujaf-445	150	1	nonetheless	nonetheless	ADV
gujaf-445	150	2	,	,	PUNCT
gujaf-445	150	3	excessive	excessive	ADJ
gujaf-445	150	4	liquidity	liquidity	NOUN
gujaf-445	150	5	may	may	AUX
gujaf-445	150	6	signal	signal	VERB
gujaf-445	150	7	inefficiency	inefficiency	NOUN
gujaf-445	150	8	,	,	PUNCT
gujaf-445	150	9	especially	especially	ADV
gujaf-445	150	10	in	in	ADP
gujaf-445	150	11	sectors	sector	NOUN
gujaf-445	150	12	where	where	SCONJ
gujaf-445	150	13	climate	climate	NOUN
gujaf-445	150	14	risk	risk	NOUN
gujaf-445	150	15	demands	demand	VERB
gujaf-445	150	16	agile	agile	ADJ
gujaf-445	150	17	resource	resource	NOUN
gujaf-445	150	18	allocation	allocation	NOUN
gujaf-445	150	19	(	(	PUNCT
gujaf-445	150	20	egbunike	egbunike	PROPN
gujaf-445	150	21	&	&	CCONJ
gujaf-445	150	22	odum,2018).climatesensitivityimposesconstraintsoncashflowsandresourceavailability	odum,2018).climatesensitivityimposesconstraintsoncashflowsandresourceavailability	NOUN
gujaf-445	150	23	,	,	PUNCT
gujaf-445	150	24	influencingtheeffectivenessofliquiditymanagement(adeyemi&ogunbiyi,2023;wanget	influencingtheeffectivenessofliquiditymanagement(adeyemi&ogunbiyi,2023;wanget	PROPN
gujaf-445	150	25	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	150	26	,	,	PUNCT
gujaf-445	150	27	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	150	28	489	489	NUM
gujaf-445	150	29	al	al	PROPN
gujaf-445	150	30	.	.	PROPN
gujaf-445	150	31	,	,	PUNCT
gujaf-445	150	32	2022	2022	NUM
gujaf-445	150	33	)	)	PUNCT
gujaf-445	150	34	.	.	PUNCT
gujaf-445	151	1	therefore	therefore	ADV
gujaf-445	151	2	,	,	PUNCT
gujaf-445	151	3	it	it	PRON
gujaf-445	151	4	is	be	AUX
gujaf-445	151	5	anticipated	anticipate	VERB
gujaf-445	151	6	(	(	PUNCT
gujaf-445	151	7	as	as	ADP
gujaf-445	151	8	the	the	DET
gujaf-445	151	9	paper‘s	paper‘s	PROPN
gujaf-445	151	10	fourth	fourth	ADJ
gujaf-445	151	11	null	null	NOUN
gujaf-445	151	12	,	,	PUNCT
gujaf-445	151	13	h4	h4	PROPN
gujaf-445	151	14	)	)	PUNCT
gujaf-445	151	15	that	that	PRON
gujaf-445	151	16	climate	climate	NOUN
gujaf-445	151	17	sensitivity	sensitivity	NOUN
gujaf-445	151	18	significantly	significantly	ADV
gujaf-445	151	19	moderates	moderate	VERB
gujaf-445	151	20	the	the	DET
gujaf-445	151	21	liquidity	liquidity	NOUN
gujaf-445	151	22	-	-	PUNCT
gujaf-445	151	23	performance	performance	NOUN
gujaf-445	151	24	relationship	relationship	NOUN
gujaf-445	151	25	,	,	PUNCT
gujaf-445	151	26	impacting	impact	VERB
gujaf-445	151	27	firms	firm	NOUN
gujaf-445	151	28	‘	'	PUNCT
gujaf-445	151	29	ability	ability	NOUN
gujaf-445	151	30	to	to	PART
gujaf-445	151	31	leverage	leverage	VERB
gujaf-445	151	32	liquid	liquid	ADJ
gujaf-445	151	33	assets	asset	NOUN
gujaf-445	151	34	for	for	ADP
gujaf-445	151	35	optimal	optimal	ADJ
gujaf-445	151	36	financial	financial	ADJ
gujaf-445	151	37	outcomes	outcome	NOUN
gujaf-445	151	38	.	.	PUNCT
gujaf-445	152	1	firm	firm	ADJ
gujaf-445	152	2	size	size	NOUN
gujaf-445	152	3	generally	generally	ADV
gujaf-445	152	4	correlates	correlate	VERB
gujaf-445	152	5	positively	positively	ADV
gujaf-445	152	6	with	with	ADP
gujaf-445	152	7	financial	financial	ADJ
gujaf-445	152	8	performance	performance	NOUN
gujaf-445	152	9	due	due	ADP
gujaf-445	152	10	to	to	ADP
gujaf-445	152	11	economies	economie	VERB
gujaf-445	152	12	ofscale	ofscale	NOUN
gujaf-445	152	13	and	and	CCONJ
gujaf-445	152	14	market	market	NOUN
gujaf-445	152	15	power	power	NOUN
gujaf-445	152	16	(	(	PUNCT
gujaf-445	152	17	majumdar	majumdar	NOUN
gujaf-445	152	18	,	,	PUNCT
gujaf-445	152	19	1997	1997	NUM
gujaf-445	152	20	;	;	PUNCT
gujaf-445	152	21	adegbie	adegbie	PROPN
gujaf-445	152	22	et	et	PROPN
gujaf-445	152	23	al	al	PROPN
gujaf-445	152	24	.	.	PROPN
gujaf-445	152	25	,	,	PUNCT
gujaf-445	152	26	2020	2020	NUM
gujaf-445	152	27	)	)	PUNCT
gujaf-445	152	28	.	.	PUNCT
gujaf-445	153	1	however	however	ADV
gujaf-445	153	2	,	,	PUNCT
gujaf-445	153	3	larger	large	ADJ
gujaf-445	153	4	firms	firm	NOUN
gujaf-445	153	5	in	in	ADP
gujaf-445	153	6	climatesensitive	climatesensitive	ADJ
gujaf-445	153	7	sectors	sector	NOUN
gujaf-445	153	8	may	may	AUX
gujaf-445	153	9	encounter	encounter	VERB
gujaf-445	153	10	heightened	heighten	VERB
gujaf-445	153	11	operational	operational	ADJ
gujaf-445	153	12	complexity	complexity	NOUN
gujaf-445	153	13	and	and	CCONJ
gujaf-445	153	14	slower	slow	ADJ
gujaf-445	153	15	responsetimestoenvironmentalshocks	responsetimestoenvironmentalshock	NOUN
gujaf-445	153	16	,	,	PUNCT
gujaf-445	153	17	potentiallydiminishingthesizeadvantage(alhassan	potentiallydiminishingthesizeadvantage(alhassan	PROPN
gujaf-445	153	18	&	&	CCONJ
gujaf-445	153	19	dogbe	dogbe	PROPN
gujaf-445	153	20	,	,	PUNCT
gujaf-445	153	21	2020	2020	NUM
gujaf-445	153	22	;	;	PUNCT
gujaf-445	153	23	ezeoha	ezeoha	PROPN
gujaf-445	153	24	et	et	PROPN
gujaf-445	153	25	al	al	PROPN
gujaf-445	153	26	.	.	PROPN
gujaf-445	153	27	,	,	PUNCT
gujaf-445	153	28	2021	2021	NUM
gujaf-445	153	29	)	)	PUNCT
gujaf-445	153	30	.	.	PUNCT
gujaf-445	154	1	empirical	empirical	ADJ
gujaf-445	154	2	evidence	evidence	NOUN
gujaf-445	154	3	suggests	suggest	VERB
gujaf-445	154	4	that	that	SCONJ
gujaf-445	154	5	climate	climate	NOUN
gujaf-445	154	6	sensitivity	sensitivity	NOUN
gujaf-445	154	7	introduces	introduce	VERB
gujaf-445	154	8	a	a	DET
gujaf-445	154	9	boundary	boundary	ADJ
gujaf-445	154	10	condition	condition	NOUN
gujaf-445	154	11	for	for	ADP
gujaf-445	154	12	the	the	DET
gujaf-445	154	13	benefits	benefit	NOUN
gujaf-445	154	14	of	of	ADP
gujaf-445	154	15	firm	firm	ADJ
gujaf-445	154	16	size	size	NOUN
gujaf-445	154	17	,	,	PUNCT
gujaf-445	154	18	with	with	ADP
gujaf-445	154	19	adaptation	adaptation	NOUN
gujaf-445	154	20	capacityplaying	capacityplaye	VERB
gujaf-445	154	21	a	a	DET
gujaf-445	154	22	pivotal	pivotal	ADJ
gujaf-445	154	23	role	role	NOUN
gujaf-445	154	24	(	(	PUNCT
gujaf-445	154	25	nimet	nimet	ADJ
gujaf-445	154	26	,	,	PUNCT
gujaf-445	154	27	2022	2022	NUM
gujaf-445	154	28	;	;	PUNCT
gujaf-445	154	29	nwosu	nwosu	PROPN
gujaf-445	154	30	et	et	PROPN
gujaf-445	154	31	al	al	PROPN
gujaf-445	154	32	.	.	PROPN
gujaf-445	154	33	,	,	PUNCT
gujaf-445	154	34	2024	2024	NUM
gujaf-445	154	35	)	)	PUNCT
gujaf-445	154	36	.	.	PUNCT
gujaf-445	155	1	the	the	DET
gujaf-445	155	2	moderating	moderate	VERB
gujaf-445	155	3	effect	effect	NOUN
gujaf-445	155	4	of	of	ADP
gujaf-445	155	5	climate	climate	NOUN
gujaf-445	155	6	sensitivity	sensitivity	NOUN
gujaf-445	155	7	on	on	ADP
gujaf-445	155	8	the	the	DET
gujaf-445	155	9	size	size	NOUN
gujaf-445	155	10	-	-	PUNCT
gujaf-445	155	11	performance	performance	NOUN
gujaf-445	155	12	relationship	relationship	NOUN
gujaf-445	155	13	is	be	AUX
gujaf-445	155	14	hypothesized	hypothesize	VERB
gujaf-445	155	15	to	to	PART
gujaf-445	155	16	be	be	AUX
gujaf-445	155	17	significant	significant	ADJ
gujaf-445	155	18	,	,	PUNCT
gujaf-445	155	19	being	be	AUX
gujaf-445	155	20	the	the	DET
gujaf-445	155	21	study‘s	study‘s	ADV
gujaf-445	155	22	fifth	fifth	ADJ
gujaf-445	155	23	null	null	NOUN
gujaf-445	155	24	,	,	PUNCT
gujaf-445	155	25	h5	h5	PROPN
gujaf-445	155	26	)	)	PUNCT
gujaf-445	155	27	lastly	lastly	ADV
gujaf-445	155	28	,	,	PUNCT
gujaf-445	155	29	the	the	DET
gujaf-445	155	30	age	age	NOUN
gujaf-445	155	31	of	of	ADP
gujaf-445	155	32	a	a	DET
gujaf-445	155	33	firm	firm	NOUN
gujaf-445	155	34	is	be	AUX
gujaf-445	155	35	commonly	commonly	ADV
gujaf-445	155	36	associated	associate	VERB
gujaf-445	155	37	with	with	ADP
gujaf-445	155	38	accumulated	accumulate	VERB
gujaf-445	155	39	experience	experience	NOUN
gujaf-445	155	40	andestablished	andestablishe	VERB
gujaf-445	155	41	market	market	NOUN
gujaf-445	155	42	presence	presence	NOUN
gujaf-445	155	43	,	,	PUNCT
gujaf-445	155	44	which	which	PRON
gujaf-445	155	45	positively	positively	ADV
gujaf-445	155	46	affects	affect	VERB
gujaf-445	155	47	financial	financial	ADJ
gujaf-445	155	48	performance	performance	NOUN
gujaf-445	155	49	(	(	PUNCT
gujaf-445	155	50	majumdar	majumdar	NOUN
gujaf-445	155	51	,	,	PUNCT
gujaf-445	155	52	1997	1997	NUM
gujaf-445	155	53	;	;	PUNCT
gujaf-445	155	54	adegbie	adegbie	PROPN
gujaf-445	155	55	et	et	PROPN
gujaf-445	155	56	al	al	PROPN
gujaf-445	155	57	.	.	PROPN
gujaf-445	155	58	,	,	PUNCT
gujaf-445	155	59	2020	2020	NUM
gujaf-445	155	60	)	)	PUNCT
gujaf-445	155	61	.	.	PUNCT
gujaf-445	156	1	nonetheless	nonetheless	ADV
gujaf-445	156	2	,	,	PUNCT
gujaf-445	156	3	older	old	ADJ
gujaf-445	156	4	firms	firm	NOUN
gujaf-445	156	5	may	may	AUX
gujaf-445	156	6	exhibit	exhibit	VERB
gujaf-445	156	7	organizational	organizational	ADJ
gujaf-445	156	8	rigidity	rigidity	NOUN
gujaf-445	156	9	,	,	PUNCT
gujaf-445	156	10	limiting	limit	VERB
gujaf-445	156	11	their	their	PRON
gujaf-445	156	12	adaptability	adaptability	NOUN
gujaf-445	156	13	to	to	ADP
gujaf-445	156	14	climate	climate	NOUN
gujaf-445	156	15	risks	risk	NOUN
gujaf-445	156	16	compared	compare	VERB
gujaf-445	156	17	to	to	ADP
gujaf-445	156	18	younger	young	ADJ
gujaf-445	156	19	,	,	PUNCT
gujaf-445	156	20	more	more	ADV
gujaf-445	156	21	flexible	flexible	ADJ
gujaf-445	156	22	firms	firm	NOUN
gujaf-445	156	23	(	(	PUNCT
gujaf-445	156	24	ogunleye	ogunleye	PROPN
gujaf-445	156	25	et	et	PROPN
gujaf-445	156	26	al	al	PROPN
gujaf-445	156	27	.	.	PROPN
gujaf-445	156	28	,	,	PUNCT
gujaf-445	156	29	2017	2017	NUM
gujaf-445	156	30	;	;	PUNCT
gujaf-445	156	31	ezeoha	ezeoha	PROPN
gujaf-445	156	32	et	et	PROPN
gujaf-445	156	33	al	al	PROPN
gujaf-445	156	34	.	.	PROPN
gujaf-445	156	35	,	,	PUNCT
gujaf-445	156	36	2021	2021	NUM
gujaf-445	156	37	)	)	PUNCT
gujaf-445	156	38	.	.	PUNCT
gujaf-445	157	1	climate	climate	NOUN
gujaf-445	157	2	sensitivity	sensitivity	NOUN
gujaf-445	157	3	can	can	AUX
gujaf-445	157	4	thus	thus	ADV
gujaf-445	157	5	moderate	moderate	VERB
gujaf-445	157	6	the	the	DET
gujaf-445	157	7	ageperformance	ageperformance	NOUN
gujaf-445	157	8	relationship	relationship	NOUN
gujaf-445	157	9	by	by	ADP
gujaf-445	157	10	amplifying	amplify	VERB
gujaf-445	157	11	the	the	DET
gujaf-445	157	12	need	need	NOUN
gujaf-445	157	13	for	for	ADP
gujaf-445	157	14	dynamic	dynamic	ADJ
gujaf-445	157	15	adaptation	adaptation	NOUN
gujaf-445	157	16	capabilities	capability	NOUN
gujaf-445	157	17	,	,	PUNCT
gujaf-445	157	18	potentiallyconstraining	potentiallyconstraine	VERB
gujaf-445	157	19	older	old	ADJ
gujaf-445	157	20	firms	firm	NOUN
gujaf-445	157	21	‘	‘	PART
gujaf-445	157	22	performance	performance	NOUN
gujaf-445	157	23	under	under	ADP
gujaf-445	157	24	environmental	environmental	ADJ
gujaf-445	157	25	stress	stress	NOUN
gujaf-445	157	26	.	.	PUNCT
gujaf-445	158	1	the	the	DET
gujaf-445	158	2	hypothesis	hypothesis	NOUN
gujaf-445	158	3	(	(	PUNCT
gujaf-445	158	4	h6)asserts	h6)assert	NOUN
gujaf-445	158	5	that	that	PRON
gujaf-445	158	6	climate	climate	NOUN
gujaf-445	158	7	sensitivitysignificantlymoderatestheeffect	sensitivitysignificantlymoderatestheeffect	NOUN
gujaf-445	158	8	offirmageon	offirmageon	NOUN
gujaf-445	158	9	financial	financial	ADJ
gujaf-445	158	10	performance	performance	NOUN
gujaf-445	158	11	in	in	ADP
gujaf-445	158	12	agricultural	agricultural	ADJ
gujaf-445	158	13	firms	firm	NOUN
gujaf-445	158	14	.	.	PUNCT
gujaf-445	159	1	3.0	3.0	NUM
gujaf-445	159	2	methodology	methodology	NOUN
gujaf-445	159	3	this	this	DET
gujaf-445	159	4	study	study	NOUN
gujaf-445	159	5	investigates	investigate	VERB
gujaf-445	159	6	the	the	DET
gujaf-445	159	7	moderating	moderate	VERB
gujaf-445	159	8	role	role	NOUN
gujaf-445	159	9	of	of	ADP
gujaf-445	159	10	climate	climate	NOUN
gujaf-445	159	11	sensitivity	sensitivity	NOUN
gujaf-445	159	12	on	on	ADP
gujaf-445	159	13	the	the	DET
gujaf-445	159	14	relationship	relationship	NOUN
gujaf-445	159	15	between	between	ADP
gujaf-445	159	16	firm	firm	ADJ
gujaf-445	159	17	-	-	PUNCT
gujaf-445	159	18	specific	specific	ADJ
gujaf-445	159	19	characteristics	characteristic	NOUN
gujaf-445	159	20	and	and	CCONJ
gujaf-445	159	21	the	the	DET
gujaf-445	159	22	financial	financial	ADJ
gujaf-445	159	23	performance	performance	NOUN
gujaf-445	159	24	of	of	ADP
gujaf-445	159	25	agricultural	agricultural	ADJ
gujaf-445	159	26	firms	firm	NOUN
gujaf-445	159	27	listed	list	VERB
gujaf-445	159	28	on	on	ADP
gujaf-445	159	29	the	the	DET
gujaf-445	159	30	nigerian	nigerian	ADJ
gujaf-445	159	31	exchange	exchange	NOUN
gujaf-445	159	32	group	group	NOUN
gujaf-445	159	33	.	.	PUNCT
gujaf-445	160	1	the	the	DET
gujaf-445	160	2	analysis	analysis	NOUN
gujaf-445	160	3	employs	employ	VERB
gujaf-445	160	4	a	a	DET
gujaf-445	160	5	balanced	balanced	ADJ
gujaf-445	160	6	panel	panel	NOUN
gujaf-445	160	7	dataset	dataset	VERB
gujaf-445	160	8	comprising	comprise	VERB
gujaf-445	160	9	10	10	NUM
gujaf-445	160	10	firms	firm	NOUN
gujaf-445	160	11	over	over	ADP
gujaf-445	160	12	a	a	DET
gujaf-445	160	13	ten	ten	NUM
gujaf-445	160	14	-	-	PUNCT
gujaf-445	160	15	year	year	NOUN
gujaf-445	160	16	period	period	NOUN
gujaf-445	160	17	from	from	ADP
gujaf-445	160	18	2014	2014	NUM
gujaf-445	160	19	to	to	ADP
gujaf-445	160	20	2023	2023	NUM
gujaf-445	160	21	.	.	PUNCT
gujaf-445	161	1	the	the	DET
gujaf-445	161	2	use	use	NOUN
gujaf-445	161	3	of	of	ADP
gujaf-445	161	4	firm	firm	ADJ
gujaf-445	161	5	-	-	PUNCT
gujaf-445	161	6	level	level	NOUN
gujaf-445	161	7	panel	panel	NOUN
gujaf-445	161	8	data	datum	NOUN
gujaf-445	161	9	allows	allow	VERB
gujaf-445	161	10	for	for	ADP
gujaf-445	161	11	the	the	DET
gujaf-445	161	12	exploration	exploration	NOUN
gujaf-445	161	13	of	of	ADP
gujaf-445	161	14	temporal	temporal	ADJ
gujaf-445	161	15	and	and	CCONJ
gujaf-445	161	16	cross	cross	ADJ
gujaf-445	161	17	-	-	ADJ
gujaf-445	161	18	sectional	sectional	ADJ
gujaf-445	161	19	variations	variation	NOUN
gujaf-445	161	20	in	in	ADP
gujaf-445	161	21	financial	financial	ADJ
gujaf-445	161	22	dynamics	dynamic	NOUN
gujaf-445	161	23	,	,	PUNCT
gujaf-445	161	24	offering	offer	VERB
gujaf-445	161	25	deeper	deep	ADJ
gujaf-445	161	26	insights	insight	NOUN
gujaf-445	161	27	into	into	ADP
gujaf-445	161	28	the	the	DET
gujaf-445	161	29	idiosyncrasies	idiosyncrasy	NOUN
gujaf-445	161	30	of	of	ADP
gujaf-445	161	31	agricultural	agricultural	ADJ
gujaf-445	161	32	firms	firm	NOUN
gujaf-445	161	33	facing	face	VERB
gujaf-445	161	34	climate	climate	NOUN
gujaf-445	161	35	-	-	PUNCT
gujaf-445	161	36	related	relate	VERB
gujaf-445	161	37	risks	risk	NOUN
gujaf-445	161	38	(	(	PUNCT
gujaf-445	161	39	baltagi	baltagi	NOUN
gujaf-445	161	40	,	,	PUNCT
gujaf-445	161	41	2021	2021	NUM
gujaf-445	161	42	;	;	PUNCT
gujaf-445	161	43	areal	areal	VERB
gujaf-445	161	44	et	et	PROPN
gujaf-445	161	45	al	al	PROPN
gujaf-445	161	46	.	.	PROPN
gujaf-445	161	47	,	,	PUNCT
gujaf-445	161	48	2022	2022	NUM
gujaf-445	161	49	)	)	PUNCT
gujaf-445	161	50	.	.	PUNCT
gujaf-445	162	1	the	the	DET
gujaf-445	162	2	data	datum	NOUN
gujaf-445	162	3	were	be	AUX
gujaf-445	162	4	extracted	extract	VERB
gujaf-445	162	5	from	from	ADP
gujaf-445	162	6	a	a	DET
gujaf-445	162	7	triangulation	triangulation	NOUN
gujaf-445	162	8	of	of	ADP
gujaf-445	162	9	sources	source	NOUN
gujaf-445	162	10	,	,	PUNCT
gujaf-445	162	11	including	include	VERB
gujaf-445	162	12	firm	firm	ADJ
gujaf-445	162	13	annual	annual	ADJ
gujaf-445	162	14	reports	report	NOUN
gujaf-445	162	15	,	,	PUNCT
gujaf-445	162	16	the	the	DET
gujaf-445	162	17	nigerianmeteorological	nigerianmeteorological	ADJ
gujaf-445	162	18	agency(nimet	agency(nimet	PROPN
gujaf-445	162	19	)	)	PUNCT
gujaf-445	162	20	,	,	PUNCT
gujaf-445	162	21	andtheworldbank	andtheworldbank	PROPN
gujaf-445	162	22	climatechangeknowledge	climatechangeknowledge	NOUN
gujaf-445	162	23	portal	portal	ADJ
gujaf-445	162	24	.	.	PUNCT
gujaf-445	163	1	financial	financial	ADJ
gujaf-445	163	2	indicators	indicator	NOUN
gujaf-445	163	3	such	such	ADJ
gujaf-445	163	4	as	as	ADP
gujaf-445	163	5	return	return	NOUN
gujaf-445	163	6	on	on	ADP
gujaf-445	163	7	assets	asset	NOUN
gujaf-445	163	8	,	,	PUNCT
gujaf-445	163	9	leverage	leverage	NOUN
gujaf-445	163	10	,	,	PUNCT
gujaf-445	163	11	liquidity	liquidity	NOUN
gujaf-445	163	12	,	,	PUNCT
gujaf-445	163	13	growth	growth	NOUN
gujaf-445	163	14	opportunity	opportunity	NOUN
gujaf-445	163	15	,	,	PUNCT
gujaf-445	163	16	business	business	NOUN
gujaf-445	163	17	complexity	complexity	NOUN
gujaf-445	163	18	,	,	PUNCT
gujaf-445	163	19	firm	firm	ADJ
gujaf-445	163	20	size	size	NOUN
gujaf-445	163	21	,	,	PUNCT
gujaf-445	163	22	and	and	CCONJ
gujaf-445	163	23	firm	firm	ADJ
gujaf-445	163	24	age	age	NOUN
gujaf-445	163	25	were	be	AUX
gujaf-445	163	26	sourced	source	VERB
gujaf-445	163	27	from	from	ADP
gujaf-445	163	28	audited	audit	VERB
gujaf-445	163	29	financial	financial	ADJ
gujaf-445	163	30	statements	statement	NOUN
gujaf-445	163	31	.	.	PUNCT
gujaf-445	164	1	climate	climate	NOUN
gujaf-445	164	2	sensitivity	sensitivity	NOUN
gujaf-445	164	3	was	be	AUX
gujaf-445	164	4	operationalized	operationalize	VERB
gujaf-445	164	5	through	through	ADP
gujaf-445	164	6	a	a	DET
gujaf-445	164	7	composite	composite	ADJ
gujaf-445	164	8	index	index	NOUN
gujaf-445	164	9	combining	combine	VERB
gujaf-445	164	10	normalized	normalize	VERB
gujaf-445	164	11	rainfall	rainfall	NOUN
gujaf-445	164	12	and	and	CCONJ
gujaf-445	164	13	temperature	temperature	NOUN
gujaf-445	164	14	anomalies	anomaly	NOUN
gujaf-445	164	15	,	,	PUNCT
gujaf-445	164	16	a	a	DET
gujaf-445	164	17	method	method	NOUN
gujaf-445	164	18	consistent	consistent	ADJ
gujaf-445	164	19	with	with	ADP
gujaf-445	164	20	recent	recent	ADJ
gujaf-445	164	21	climate	climate	NOUN
gujaf-445	164	22	-	-	PUNCT
gujaf-445	164	23	economic	economic	ADJ
gujaf-445	164	24	literature	literature	NOUN
gujaf-445	164	25	(	(	PUNCT
gujaf-445	164	26	garnaut	garnaut	PROPN
gujaf-445	164	27	et	et	PROPN
gujaf-445	164	28	al	al	PROPN
gujaf-445	164	29	.	.	PROPN
gujaf-445	164	30	,	,	PUNCT
gujaf-445	164	31	2020	2020	NUM
gujaf-445	164	32	;	;	PUNCT
gujaf-445	164	33	adeyemi	adeyemi	ADV
gujaf-445	164	34	et	et	PROPN
gujaf-445	164	35	al	al	PROPN
gujaf-445	164	36	.	.	PROPN
gujaf-445	164	37	,	,	PUNCT
gujaf-445	164	38	2024	2024	NUM
gujaf-445	164	39	)	)	PUNCT
gujaf-445	164	40	.	.	PUNCT
gujaf-445	165	1	the	the	DET
gujaf-445	165	2	paper	paper	NOUN
gujaf-445	165	3	is	be	AUX
gujaf-445	165	4	theoretically	theoretically	ADV
gujaf-445	165	5	found	find	VERB
gujaf-445	165	6	on	on	ADP
gujaf-445	165	7	the	the	DET
gujaf-445	165	8	integration	integration	NOUN
gujaf-445	165	9	of	of	ADP
gujaf-445	165	10	rbv	rbv	NOUN
gujaf-445	165	11	and	and	CCONJ
gujaf-445	165	12	contingency	contingency	NOUN
gujaf-445	165	13	theory	theory	NOUN
gujaf-445	165	14	.	.	PUNCT
gujaf-445	166	1	both	both	PRON
gujaf-445	166	2	provide	provide	VERB
gujaf-445	166	3	a	a	DET
gujaf-445	166	4	comprehensive	comprehensive	ADJ
gujaf-445	166	5	lens	lens	NOUN
gujaf-445	166	6	for	for	ADP
gujaf-445	166	7	examining	examine	VERB
gujaf-445	166	8	how	how	SCONJ
gujaf-445	166	9	internal	internal	ADJ
gujaf-445	166	10	firm	firm	ADJ
gujaf-445	166	11	characteristics	characteristic	NOUN
gujaf-445	166	12	,	,	PUNCT
gujaf-445	166	13	such	such	ADJ
gujaf-445	166	14	as	as	ADP
gujaf-445	166	15	size	size	NOUN
gujaf-445	166	16	,	,	PUNCT
gujaf-445	166	17	leverage	leverage	NOUN
gujaf-445	166	18	,	,	PUNCT
gujaf-445	166	19	liquidity	liquidity	NOUN
gujaf-445	166	20	,	,	PUNCT
gujaf-445	166	21	and	and	CCONJ
gujaf-445	166	22	operational	operational	ADJ
gujaf-445	166	23	complexity	complexity	NOUN
gujaf-445	166	24	,	,	PUNCT
gujaf-445	166	25	interact	interact	VERB
gujaf-445	166	26	with	with	ADP
gujaf-445	166	27	climate	climate	NOUN
gujaf-445	166	28	variability	variability	NOUN
gujaf-445	166	29	to	to	PART
gujaf-445	166	30	shape	shape	VERB
gujaf-445	166	31	financial	financial	ADJ
gujaf-445	166	32	performance	performance	NOUN
gujaf-445	166	33	(	(	PUNCT
gujaf-445	166	34	kraus	kraus	PROPN
gujaf-445	166	35	&	&	CCONJ
gujaf-445	166	36	litzenberger	litzenberger	PROPN
gujaf-445	166	37	,	,	PUNCT
gujaf-445	166	38	1973	1973	NUM
gujaf-445	166	39	;	;	PUNCT
gujaf-445	166	40	smith	smith	PROPN
gujaf-445	166	41	&	&	CCONJ
gujaf-445	166	42	wang	wang	PROPN
gujaf-445	166	43	,	,	PUNCT
gujaf-445	166	44	2021	2021	NUM
gujaf-445	166	45	)	)	PUNCT
gujaf-445	166	46	.	.	PUNCT
gujaf-445	167	1	this	this	DET
gujaf-445	167	2	study	study	NOUN
gujaf-445	167	3	contributes	contribute	VERB
gujaf-445	167	4	to	to	ADP
gujaf-445	167	5	this	this	DET
gujaf-445	167	6	theoretical	theoretical	ADJ
gujaf-445	167	7	discourse	discourse	NOUN
gujaf-445	167	8	by	by	ADP
gujaf-445	167	9	empirically	empirically	ADV
gujaf-445	167	10	testing	test	VERB
gujaf-445	167	11	these	these	DET
gujaf-445	167	12	relationships	relationship	NOUN
gujaf-445	167	13	within	within	ADP
gujaf-445	167	14	nigerian	nigerian	ADJ
gujaf-445	167	15	agricultural	agricultural	ADJ
gujaf-445	167	16	firms	firm	NOUN
gujaf-445	167	17	,	,	PUNCT
gujaf-445	167	18	using	use	VERB
gujaf-445	167	19	climate	climate	NOUN
gujaf-445	167	20	sensitivity	sensitivity	NOUN
gujaf-445	167	21	as	as	ADP
gujaf-445	167	22	a	a	DET
gujaf-445	167	23	moderating	moderate	VERB
gujaf-445	167	24	variable	variable	NOUN
gujaf-445	167	25	.	.	PUNCT
gujaf-445	168	1	the	the	DET
gujaf-445	168	2	expectation	expectation	NOUN
gujaf-445	168	3	is	be	AUX
gujaf-445	168	4	that	that	SCONJ
gujaf-445	168	5	the	the	DET
gujaf-445	168	6	strength	strength	NOUN
gujaf-445	168	7	and	and	CCONJ
gujaf-445	168	8	direction	direction	NOUN
gujaf-445	168	9	of	of	ADP
gujaf-445	168	10	firm	firm	ADJ
gujaf-445	168	11	characteristic	characteristic	ADJ
gujaf-445	168	12	-	-	PUNCT
gujaf-445	168	13	performance	performance	NOUN
gujaf-445	168	14	linkages	linkage	NOUN
gujaf-445	168	15	will	will	AUX
gujaf-445	168	16	vary	vary	VERB
gujaf-445	168	17	depending	depend	VERB
gujaf-445	168	18	on	on	ADP
gujaf-445	168	19	firms	firm	NOUN
gujaf-445	168	20	‘	'	PUNCT
gujaf-445	168	21	exposure	exposure	NOUN
gujaf-445	168	22	and	and	CCONJ
gujaf-445	168	23	responsiveness	responsiveness	NOUN
gujaf-445	168	24	to	to	ADP
gujaf-445	168	25	climatic	climatic	ADJ
gujaf-445	168	26	risk	risk	NOUN
gujaf-445	168	27	.	.	PUNCT
gujaf-445	169	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	169	2	,	,	PUNCT
gujaf-445	169	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	169	4	490	490	NUM
gujaf-445	169	5	𝜇	𝜇	ADP
gujaf-445	169	6	𝜖	𝜖	X
gujaf-445	169	7	the	the	DET
gujaf-445	169	8	base	base	NOUN
gujaf-445	169	9	model	model	NOUN
gujaf-445	169	10	for	for	ADP
gujaf-445	169	11	this	this	DET
gujaf-445	169	12	study	study	NOUN
gujaf-445	169	13	draws	draw	VERB
gujaf-445	169	14	upon	upon	SCONJ
gujaf-445	169	15	a	a	DET
gujaf-445	169	16	random	random	ADJ
gujaf-445	169	17	effects	effect	NOUN
gujaf-445	169	18	panel	panel	NOUN
gujaf-445	169	19	regression	regression	NOUN
gujaf-445	169	20	framework	framework	NOUN
gujaf-445	169	21	,	,	PUNCT
gujaf-445	169	22	suitable	suitable	ADJ
gujaf-445	169	23	for	for	ADP
gujaf-445	169	24	datasets	dataset	NOUN
gujaf-445	169	25	where	where	SCONJ
gujaf-445	169	26	individual	individual	ADJ
gujaf-445	169	27	-	-	PUNCT
gujaf-445	169	28	specific	specific	ADJ
gujaf-445	169	29	effects	effect	NOUN
gujaf-445	169	30	are	be	AUX
gujaf-445	169	31	presumed	presume	VERB
gujaf-445	169	32	uncorrelated	uncorrelated	ADJ
gujaf-445	169	33	with	with	ADP
gujaf-445	169	34	the	the	DET
gujaf-445	169	35	regressors	regressor	NOUN
gujaf-445	169	36	(	(	PUNCT
gujaf-445	169	37	wooldridge	wooldridge	PROPN
gujaf-445	169	38	,	,	PUNCT
gujaf-445	169	39	2021	2021	NUM
gujaf-445	169	40	)	)	PUNCT
gujaf-445	169	41	.	.	PUNCT
gujaf-445	170	1	following	follow	VERB
gujaf-445	170	2	prior	prior	ADJ
gujaf-445	170	3	works	work	NOUN
gujaf-445	170	4	(	(	PUNCT
gujaf-445	170	5	baltagi	baltagi	NOUN
gujaf-445	170	6	,	,	PUNCT
gujaf-445	170	7	2021	2021	NUM
gujaf-445	170	8	;	;	PUNCT
gujaf-445	170	9	greene	greene	PROPN
gujaf-445	170	10	,	,	PUNCT
gujaf-445	170	11	2018	2018	NUM
gujaf-445	170	12	)	)	PUNCT
gujaf-445	170	13	,	,	PUNCT
gujaf-445	170	14	the	the	DET
gujaf-445	170	15	baseline	baseline	NOUN
gujaf-445	170	16	model	model	NOUN
gujaf-445	170	17	without	without	ADP
gujaf-445	170	18	moderation	moderation	NOUN
gujaf-445	170	19	is	be	AUX
gujaf-445	170	20	expressed	express	VERB
gujaf-445	170	21	as	as	ADP
gujaf-445	170	22	:	:	PUNCT
gujaf-445	170	23	𝐹𝐼𝑃𝐸𝑖𝑡=𝛽0	𝐹𝐼𝑃𝐸𝑖𝑡=𝛽0	PROPN
gujaf-445	170	24	+	+	SYM
gujaf-445	170	25	𝛽1𝐹𝐼𝐿𝐸𝑖𝑡+𝛽2𝐺𝑅𝐹𝑂𝑖𝑡+𝛽3𝐶𝑀𝑃𝐵𝑖𝑡+𝛽4𝐿𝐼𝑄𝑇𝑖𝑡+𝛽5𝐹𝑆𝑍𝐸𝑖𝑡+𝛽6𝐹𝐴𝐺𝐸𝑖𝑡	𝛽1𝐹𝐼𝐿𝐸𝑖𝑡+𝛽2𝐺𝑅𝐹𝑂𝑖𝑡+𝛽3𝐶𝑀𝑃𝐵𝑖𝑡+𝛽4𝐿𝐼𝑄𝑇𝑖𝑡+𝛽5𝐹𝑆𝑍𝐸𝑖𝑡+𝛽6𝐹𝐴𝐺𝐸𝑖𝑡	PROPN
gujaf-445	170	26	+	+	PROPN
gujaf-445	170	27	𝛽7𝐶𝑆𝐼𝑋𝑖𝑡+𝜖𝑖𝑡	𝛽7𝐶𝑆𝐼𝑋𝑖𝑡+𝜖𝑖𝑡	PROPN
gujaf-445	170	28	(	(	PUNCT
gujaf-445	170	29	1	1	NUM
gujaf-445	170	30	)	)	PUNCT
gujaf-445	170	31	toassessmoderationbyclimatesensitivity	toassessmoderationbyclimatesensitivity	NOUN
gujaf-445	170	32	,	,	PUNCT
gujaf-445	170	33	interactiontermswereintroduced	interactiontermswereintroduce	VERB
gujaf-445	170	34	:	:	PUNCT
gujaf-445	170	35	𝐹𝐼𝑃𝐸𝑖𝑡=𝛽0	𝐹𝐼𝑃𝐸𝑖𝑡=𝛽0	NUM
gujaf-445	170	36	+	+	CCONJ
gujaf-445	170	37	𝛽1𝐹𝐼𝐿𝐸𝑖𝑡+	𝛽1𝐹𝐼𝐿𝐸𝑖𝑡+	NOUN
gujaf-445	170	38	𝛽2𝐺𝑅𝐹𝑂𝑖𝑡+𝛽3𝐶𝑀𝑃𝐵𝑖𝑡+𝛽4𝐿𝐼𝑄𝑇𝑖𝑡+	𝛽2𝐺𝑅𝐹𝑂𝑖𝑡+𝛽3𝐶𝑀𝑃𝐵𝑖𝑡+𝛽4𝐿𝐼𝑄𝑇𝑖𝑡+	NOUN
gujaf-445	170	39	𝛽5𝐹𝑆𝑍𝐸𝑖𝑡+	𝛽5𝐹𝑆𝑍𝐸𝑖𝑡+	PROPN
gujaf-445	170	40	𝛽6𝐹𝐴𝐺𝐸𝑖𝑡+	𝛽6𝐹𝐴𝐺𝐸𝑖𝑡+	PROPN
gujaf-445	170	41	𝛽7𝐶𝑆𝐼𝑋𝑖𝑡	𝛽7𝐶𝑆𝐼𝑋𝑖𝑡	VERB
gujaf-445	171	1	+	+	PRON
gujaf-445	171	2	𝛽8(𝐹𝐼𝐿𝐸𝑖𝑡×	𝛽8(𝐹𝐼𝐿𝐸𝑖𝑡×	NOUN
gujaf-445	171	3	𝐶𝑆𝐼𝑋𝑖𝑡	𝐶𝑆𝐼𝑋𝑖𝑡	NOUN
gujaf-445	171	4	)	)	PUNCT
gujaf-445	171	5	+	+	NOUN
gujaf-445	171	6	𝛽9(𝐺𝑅𝐹𝑂𝑖𝑡×𝐶𝑆𝐼𝑋𝑖𝑡)+	𝛽9(𝐺𝑅𝐹𝑂𝑖𝑡×𝐶𝑆𝐼𝑋𝑖𝑡)+	ADJ
gujaf-445	171	7	𝛽10(𝐶𝑀𝑃𝐵𝑖𝑡×𝐶𝑆𝐼𝑋𝑖𝑡	𝛽10(𝐶𝑀𝑃𝐵𝑖𝑡×𝐶𝑆𝐼𝑋𝑖𝑡	NOUN
gujaf-445	171	8	)	)	PUNCT
gujaf-445	171	9	+	+	ADJ
gujaf-445	171	10	𝛽11(𝐿𝐼𝑄𝑇𝑖𝑡×𝐶𝑆𝐼𝑋𝑖𝑡)+𝛽12(𝐹𝑆𝑍𝐸𝑖𝑡×𝐶𝑆𝐼𝑋𝑖𝑡)+𝛽13(𝐹𝐴𝐺𝐸𝑖𝑡×𝐶𝑆𝐼𝑋𝑖𝑡)+𝜖𝑖𝑡(2	𝛽11(𝐿𝐼𝑄𝑇𝑖𝑡×𝐶𝑆𝐼𝑋𝑖𝑡)+𝛽12(𝐹𝑆𝑍𝐸𝑖𝑡×𝐶𝑆𝐼𝑋𝑖𝑡)+𝛽13(𝐹𝐴𝐺𝐸𝑖𝑡×𝐶𝑆𝐼𝑋𝑖𝑡)+𝜖𝑖𝑡(2	NOUN
gujaf-445	171	11	)	)	PUNCT
gujaf-445	171	12	table	table	NOUN
gujaf-445	171	13	1	1	NUM
gujaf-445	171	14	shows	show	VERB
gujaf-445	171	15	the	the	DET
gujaf-445	171	16	variable	variable	ADJ
gujaf-445	171	17	definitions	definition	NOUN
gujaf-445	171	18	and	and	CCONJ
gujaf-445	171	19	other	other	ADJ
gujaf-445	171	20	information	information	NOUN
gujaf-445	171	21	related	relate	VERB
gujaf-445	171	22	to	to	ADP
gujaf-445	171	23	the	the	DET
gujaf-445	171	24	variables	variable	NOUN
gujaf-445	171	25	.	.	PUNCT
gujaf-445	172	1	𝐹𝐼𝑃𝐸𝑖𝑡is	𝐹𝐼𝑃𝐸𝑖𝑡is	PROPN
gujaf-445	172	2	the	the	DET
gujaf-445	172	3	return	return	NOUN
gujaf-445	172	4	on	on	ADP
gujaf-445	172	5	assets	asset	NOUN
gujaf-445	172	6	for	for	ADP
gujaf-445	172	7	firm	firm	ADJ
gujaf-445	172	8	𝑖in	𝑖in	ADJ
gujaf-445	172	9	year	year	NOUN
gujaf-445	172	10	𝑡	𝑡	PROPN
gujaf-445	172	11	,	,	PUNCT
gujaf-445	172	12	and	and	CCONJ
gujaf-445	172	13	𝜖𝑖𝑡denotes	𝜖𝑖𝑡denote	VERB
gujaf-445	172	14	the	the	DET
gujaf-445	172	15	idiosyncratic	idiosyncratic	ADJ
gujaf-445	172	16	error	error	NOUN
gujaf-445	172	17	term.climate	term.climate	NOUN
gujaf-445	172	18	sensitivity	sensitivity	NOUN
gujaf-445	172	19	(	(	PUNCT
gujaf-445	172	20	𝐶𝑆𝐼𝑋	𝐶𝑆𝐼𝑋	PROPN
gujaf-445	172	21	)	)	PUNCT
gujaf-445	172	22	enters	enter	VERB
gujaf-445	172	23	as	as	ADP
gujaf-445	172	24	both	both	CCONJ
gujaf-445	172	25	a	a	DET
gujaf-445	172	26	direct	direct	ADJ
gujaf-445	172	27	predictor	predictor	NOUN
gujaf-445	172	28	and	and	CCONJ
gujaf-445	172	29	a	a	DET
gujaf-445	172	30	moderator	moderator	NOUN
gujaf-445	172	31	.	.	PUNCT
gujaf-445	173	1	each	each	DET
gujaf-445	173	2	explanatory	explanatory	ADJ
gujaf-445	173	3	variable‘s	variable‘s	NOUN
gujaf-445	173	4	expected	expect	VERB
gujaf-445	173	5	relationship	relationship	NOUN
gujaf-445	173	6	with	with	ADP
gujaf-445	173	7	financial	financial	ADJ
gujaf-445	173	8	performance	performance	NOUN
gujaf-445	173	9	is	be	AUX
gujaf-445	173	10	grounded	ground	VERB
gujaf-445	173	11	in	in	ADP
gujaf-445	173	12	established	establish	VERB
gujaf-445	173	13	theories	theory	NOUN
gujaf-445	173	14	.	.	PUNCT
gujaf-445	174	1	financial	financial	ADJ
gujaf-445	174	2	leverage	leverage	NOUN
gujaf-445	174	3	is	be	AUX
gujaf-445	174	4	expected	expect	VERB
gujaf-445	174	5	to	to	PART
gujaf-445	174	6	negatively	negatively	ADV
gujaf-445	174	7	influence	influence	VERB
gujaf-445	174	8	performance	performance	NOUN
gujaf-445	174	9	due	due	ADP
gujaf-445	174	10	to	to	ADP
gujaf-445	174	11	higher	high	ADJ
gujaf-445	174	12	interest	interest	NOUN
gujaf-445	174	13	obligations	obligation	NOUN
gujaf-445	174	14	(	(	PUNCT
gujaf-445	174	15	myers	myer	NOUN
gujaf-445	174	16	,	,	PUNCT
gujaf-445	174	17	2001	2001	NUM
gujaf-445	174	18	;	;	PUNCT
gujaf-445	174	19	eze	eze	PROPN
gujaf-445	174	20	&	&	CCONJ
gujaf-445	174	21	enekwe	enekwe	VERB
gujaf-445	174	22	,	,	PUNCT
gujaf-445	174	23	2022	2022	NUM
gujaf-445	174	24	)	)	PUNCT
gujaf-445	174	25	.	.	PUNCT
gujaf-445	175	1	growth	growth	NOUN
gujaf-445	175	2	opportunity	opportunity	NOUN
gujaf-445	175	3	is	be	AUX
gujaf-445	175	4	anticipated	anticipate	VERB
gujaf-445	175	5	to	to	PART
gujaf-445	175	6	exert	exert	VERB
gujaf-445	175	7	a	a	DET
gujaf-445	175	8	positive	positive	ADJ
gujaf-445	175	9	effect	effect	NOUN
gujaf-445	175	10	,	,	PUNCT
gujaf-445	175	11	aligning	align	VERB
gujaf-445	175	12	with	with	ADP
gujaf-445	175	13	real	real	ADJ
gujaf-445	175	14	options	option	NOUN
gujaf-445	175	15	theory(trigeorgis	theory(trigeorgis	PROPN
gujaf-445	175	16	,	,	PUNCT
gujaf-445	175	17	1996	1996	NUM
gujaf-445	175	18	)	)	PUNCT
gujaf-445	175	19	and	and	CCONJ
gujaf-445	175	20	empirical	empirical	ADJ
gujaf-445	175	21	findings	finding	NOUN
gujaf-445	175	22	from	from	ADP
gujaf-445	175	23	emerging	emerge	VERB
gujaf-445	175	24	markets	market	NOUN
gujaf-445	175	25	(	(	PUNCT
gujaf-445	175	26	idemudia	idemudia	PROPN
gujaf-445	175	27	et	et	PROPN
gujaf-445	175	28	al	al	PROPN
gujaf-445	175	29	.	.	PROPN
gujaf-445	175	30	,	,	PUNCT
gujaf-445	175	31	2021	2021	NUM
gujaf-445	175	32	)	)	PUNCT
gujaf-445	175	33	.	.	PUNCT
gujaf-445	176	1	business	business	NOUN
gujaf-445	176	2	complexity	complexity	NOUN
gujaf-445	176	3	,	,	PUNCT
gujaf-445	176	4	captured	capture	VERB
gujaf-445	176	5	by	by	ADP
gujaf-445	176	6	the	the	DET
gujaf-445	176	7	number	number	NOUN
gujaf-445	176	8	of	of	ADP
gujaf-445	176	9	subsidiaries	subsidiary	NOUN
gujaf-445	176	10	,	,	PUNCT
gujaf-445	176	11	may	may	AUX
gujaf-445	176	12	have	have	VERB
gujaf-445	176	13	a	a	DET
gujaf-445	176	14	non	non	ADJ
gujaf-445	176	15	-	-	ADJ
gujaf-445	176	16	linear	linear	ADJ
gujaf-445	176	17	relationship	relationship	NOUN
gujaf-445	176	18	with	with	ADP
gujaf-445	176	19	performance	performance	NOUN
gujaf-445	176	20	,	,	PUNCT
gujaf-445	176	21	as	as	SCONJ
gujaf-445	176	22	excessive	excessive	ADJ
gujaf-445	176	23	diversification	diversification	NOUN
gujaf-445	176	24	can	can	AUX
gujaf-445	176	25	dilute	dilute	VERB
gujaf-445	176	26	strategic	strategic	ADJ
gujaf-445	176	27	focus	focus	NOUN
gujaf-445	176	28	(	(	PUNCT
gujaf-445	176	29	lawalet	lawalet	NOUN
gujaf-445	176	30	al	al	PROPN
gujaf-445	176	31	.	.	PROPN
gujaf-445	176	32	,	,	PUNCT
gujaf-445	176	33	2022	2022	NUM
gujaf-445	176	34	)	)	PUNCT
gujaf-445	176	35	.	.	PUNCT
gujaf-445	177	1	liquidity	liquidity	NOUN
gujaf-445	177	2	is	be	AUX
gujaf-445	177	3	expected	expect	VERB
gujaf-445	177	4	to	to	PART
gujaf-445	177	5	positively	positively	ADV
gujaf-445	177	6	affect	affect	VERB
gujaf-445	177	7	firm	firm	ADJ
gujaf-445	177	8	performance	performance	NOUN
gujaf-445	177	9	,	,	PUNCT
gujaf-445	177	10	in	in	ADP
gujaf-445	177	11	line	line	NOUN
gujaf-445	177	12	with	with	ADP
gujaf-445	177	13	the	the	DET
gujaf-445	177	14	pecking	pecking	NOUN
gujaf-445	177	15	order	order	NOUN
gujaf-445	177	16	theory	theory	NOUN
gujaf-445	177	17	and	and	CCONJ
gujaf-445	177	18	empirical	empirical	ADJ
gujaf-445	177	19	studies	study	NOUN
gujaf-445	177	20	emphasizing	emphasize	VERB
gujaf-445	177	21	liquidity	liquidity	NOUN
gujaf-445	177	22	as	as	ADP
gujaf-445	177	23	a	a	DET
gujaf-445	177	24	buffer	buffer	NOUN
gujaf-445	177	25	against	against	ADP
gujaf-445	177	26	risk	risk	NOUN
gujaf-445	177	27	(	(	PUNCT
gujaf-445	177	28	ibrahim	ibrahim	PROPN
gujaf-445	177	29	&	&	CCONJ
gujaf-445	177	30	salihu	salihu	PROPN
gujaf-445	177	31	,	,	PUNCT
gujaf-445	177	32	2021	2021	NUM
gujaf-445	177	33	)	)	PUNCT
gujaf-445	177	34	.	.	PUNCT
gujaf-445	178	1	firm	firm	ADJ
gujaf-445	178	2	size	size	NOUN
gujaf-445	178	3	may	may	AUX
gujaf-445	178	4	yield	yield	VERB
gujaf-445	178	5	either	either	DET
gujaf-445	178	6	scale	scale	NOUN
gujaf-445	178	7	efficiencies	efficiency	NOUN
gujaf-445	178	8	or	or	CCONJ
gujaf-445	178	9	bureaucratic	bureaucratic	ADJ
gujaf-445	178	10	inefficiencies	inefficiency	NOUN
gujaf-445	178	11	,	,	PUNCT
gujaf-445	178	12	thus	thus	ADV
gujaf-445	178	13	its	its	PRON
gujaf-445	178	14	expected	expect	VERB
gujaf-445	178	15	sign	sign	NOUN
gujaf-445	178	16	is	be	AUX
gujaf-445	178	17	ambiguous	ambiguous	ADJ
gujaf-445	178	18	(	(	PUNCT
gujaf-445	178	19	uwuigbe	uwuigbe	NOUN
gujaf-445	178	20	et	et	PROPN
gujaf-445	178	21	al	al	PROPN
gujaf-445	178	22	.	.	PROPN
gujaf-445	178	23	,	,	PUNCT
gujaf-445	178	24	2021	2021	NUM
gujaf-445	178	25	)	)	PUNCT
gujaf-445	178	26	.	.	PUNCT
gujaf-445	179	1	firm	firm	ADJ
gujaf-445	179	2	age	age	NOUN
gujaf-445	179	3	is	be	AUX
gujaf-445	179	4	generally	generally	ADV
gujaf-445	179	5	associated	associate	VERB
gujaf-445	179	6	with	with	ADP
gujaf-445	179	7	greater	great	ADJ
gujaf-445	179	8	market	market	NOUN
gujaf-445	179	9	knowledge	knowledge	NOUN
gujaf-445	179	10	and	and	CCONJ
gujaf-445	179	11	brand	brand	NOUN
gujaf-445	179	12	equity	equity	NOUN
gujaf-445	179	13	,	,	PUNCT
gujaf-445	179	14	potentially	potentially	ADV
gujaf-445	179	15	enhancing	enhance	VERB
gujaf-445	179	16	performance	performance	NOUN
gujaf-445	179	17	(	(	PUNCT
gujaf-445	179	18	ogundipe	ogundipe	NOUN
gujaf-445	179	19	et	et	PROPN
gujaf-445	179	20	al	al	PROPN
gujaf-445	179	21	.	.	PROPN
gujaf-445	179	22	,	,	PUNCT
gujaf-445	179	23	2020	2020	NUM
gujaf-445	179	24	)	)	PUNCT
gujaf-445	179	25	.	.	PUNCT
gujaf-445	180	1	lastly	lastly	ADV
gujaf-445	180	2	,	,	PUNCT
gujaf-445	180	3	climate	climate	NOUN
gujaf-445	180	4	sensitivityis	sensitivityis	NOUN
gujaf-445	180	5	hypothesized	hypothesize	VERB
gujaf-445	180	6	to	to	ADP
gujaf-445	180	7	negatively	negatively	ADV
gujaf-445	180	8	affectperformanceduetoproductionvolatility	affectperformanceduetoproductionvolatility	NOUN
gujaf-445	180	9	,	,	PUNCT
gujaf-445	180	10	butitsinteractionwithfirm	butitsinteractionwithfirm	NOUN
gujaf-445	180	11	-	-	PUNCT
gujaf-445	180	12	levelfactorsmay	levelfactorsmay	NOUN
gujaf-445	180	13	yield	yield	VERB
gujaf-445	180	14	conditional	conditional	ADJ
gujaf-445	180	15	effects	effect	NOUN
gujaf-445	180	16	(	(	PUNCT
gujaf-445	180	17	world	world	NOUN
gujaf-445	180	18	bank	bank	NOUN
gujaf-445	180	19	,	,	PUNCT
gujaf-445	180	20	2023	2023	NUM
gujaf-445	180	21	)	)	PUNCT
gujaf-445	180	22	.	.	PUNCT
gujaf-445	181	1	the	the	DET
gujaf-445	181	2	generalized	generalized	ADJ
gujaf-445	181	3	least	least	ADJ
gujaf-445	181	4	squares	square	NOUN
gujaf-445	181	5	(	(	PUNCT
gujaf-445	181	6	gls	gls	NOUN
gujaf-445	181	7	)	)	PUNCT
gujaf-445	181	8	random	random	ADJ
gujaf-445	181	9	effects	effect	NOUN
gujaf-445	181	10	estimator	estimator	NOUN
gujaf-445	181	11	is	be	AUX
gujaf-445	181	12	applied	apply	VERB
gujaf-445	181	13	,	,	PUNCT
gujaf-445	181	14	following	follow	VERB
gujaf-445	181	15	a	a	DET
gujaf-445	181	16	hausman	hausman	ADJ
gujaf-445	181	17	test	test	NOUN
gujaf-445	181	18	(	(	PUNCT
gujaf-445	181	19	χ²	χ²	NOUN
gujaf-445	181	20	=	=	NOUN
gujaf-445	181	21	6.385	6.385	NUM
gujaf-445	181	22	,	,	PUNCT
gujaf-445	181	23	p	p	X
gujaf-445	181	24	=	=	NOUN
gujaf-445	181	25	0.496	0.496	NUM
gujaf-445	181	26	)	)	PUNCT
gujaf-445	181	27	which	which	PRON
gujaf-445	181	28	failed	fail	VERB
gujaf-445	181	29	to	to	PART
gujaf-445	181	30	reject	reject	VERB
gujaf-445	181	31	the	the	DET
gujaf-445	181	32	null	null	ADJ
gujaf-445	181	33	hypothesis	hypothesis	NOUN
gujaf-445	181	34	that	that	PRON
gujaf-445	181	35	individual	individual	ADJ
gujaf-445	181	36	effectsareuncorrelatedwithregressors	effectsareuncorrelatedwithregressor	NOUN
gujaf-445	181	37	,	,	PUNCT
gujaf-445	181	38	thusfavoringtherandomeffectsmodel(wooldridge	thusfavoringtherandomeffectsmodel(wooldridge	PROPN
gujaf-445	181	39	,	,	PUNCT
gujaf-445	181	40	2021	2021	NUM
gujaf-445	181	41	)	)	PUNCT
gujaf-445	181	42	.	.	PUNCT
gujaf-445	182	1	the	the	DET
gujaf-445	182	2	approach	approach	NOUN
gujaf-445	182	3	is	be	AUX
gujaf-445	182	4	appropriate	appropriate	ADJ
gujaf-445	182	5	and	and	CCONJ
gujaf-445	182	6	improves	improve	VERB
gujaf-445	182	7	efficiency	efficiency	NOUN
gujaf-445	182	8	over	over	ADP
gujaf-445	182	9	fixed	fix	VERB
gujaf-445	182	10	effects	effect	NOUN
gujaf-445	182	11	under	under	ADP
gujaf-445	182	12	these	these	DET
gujaf-445	182	13	conditions	condition	NOUN
gujaf-445	182	14	(	(	PUNCT
gujaf-445	182	15	wooldridge	wooldridge	PROPN
gujaf-445	182	16	,	,	PUNCT
gujaf-445	182	17	2010	2010	NUM
gujaf-445	182	18	)	)	PUNCT
gujaf-445	182	19	.	.	PUNCT
gujaf-445	183	1	in	in	ADP
gujaf-445	183	2	matrix	matrix	NOUN
gujaf-445	183	3	notation	notation	NOUN
gujaf-445	183	4	,	,	PUNCT
gujaf-445	183	5	the	the	DET
gujaf-445	183	6	gls	gls	NOUN
gujaf-445	183	7	model	model	NOUN
gujaf-445	183	8	is	be	AUX
gujaf-445	183	9	:	:	PUNCT
gujaf-445	183	10	y	y	PROPN
gujaf-445	183	11	=	=	SYM
gujaf-445	183	12	x𝛽+𝜖	x𝛽+𝜖	PROPN
gujaf-445	183	13	,	,	PUNCT
gujaf-445	183	14	𝜖~𝑁(0,𝜎2i𝑁	𝜖~𝑁(0,𝜎2i𝑁	VERB
gujaf-445	184	1	+	+	VERB
gujaf-445	185	1	𝜎2i𝑇	𝜎2i𝑇	PROPN
gujaf-445	185	2	)	)	PUNCT
gujaf-445	186	1	(	(	PUNCT
gujaf-445	186	2	3	3	X
gujaf-445	186	3	)	)	PUNCT
gujaf-445	186	4	where	where	SCONJ
gujaf-445	186	5	:	:	PUNCT
gujaf-445	186	6	yisthe𝑁𝑇×1vectorofoutcomes	yisthe𝑁𝑇×1vectorofoutcomes	PROPN
gujaf-445	186	7	,	,	PUNCT
gujaf-445	186	8	xisthe𝑁𝑇×𝑘matrixofexplanatory	xisthe𝑁𝑇×𝑘matrixofexplanatory	ADJ
gujaf-445	186	9	variables	variable	NOUN
gujaf-445	186	10	,	,	PUNCT
gujaf-445	186	11	𝛽isa𝑘×1vector	𝛽isa𝑘×1vector	NOUN
gujaf-445	186	12	ofparameters,𝜖andconsistsofindividual	ofparameters,𝜖andconsistsofindividual	ADJ
gujaf-445	186	13	andidiosyncraticerrors	andidiosyncraticerror	NOUN
gujaf-445	186	14	.	.	PUNCT
gujaf-445	187	1	thegls	thegls	VERB
gujaf-445	187	2	estimatorcorrectsforserial	estimatorcorrectsforserial	ADJ
gujaf-445	187	3	correlation	correlation	NOUN
gujaf-445	187	4	andheteroskedasticity	andheteroskedasticity	NOUN
gujaf-445	187	5	,	,	PUNCT
gujaf-445	187	6	commoninfinancial	commoninfinancial	ADJ
gujaf-445	187	7	panels	panel	NOUN
gujaf-445	187	8	(	(	PUNCT
gujaf-445	187	9	greene	greene	PROPN
gujaf-445	187	10	,	,	PUNCT
gujaf-445	187	11	2018	2018	NUM
gujaf-445	187	12	)	)	PUNCT
gujaf-445	187	13	.	.	PUNCT
gujaf-445	188	1	multicollinearity	multicollinearity	NOUN
gujaf-445	188	2	was	be	AUX
gujaf-445	188	3	assessed	assess	VERB
gujaf-445	188	4	using	use	VERB
gujaf-445	188	5	variance	variance	NOUN
gujaf-445	188	6	inflation	inflation	NOUN
gujaf-445	188	7	factors	factor	NOUN
gujaf-445	188	8	(	(	PUNCT
gujaf-445	188	9	vifs	vifs	PROPN
gujaf-445	188	10	)	)	PUNCT
gujaf-445	188	11	,	,	PUNCT
gujaf-445	188	12	all	all	PRON
gujaf-445	188	13	below	below	ADP
gujaf-445	188	14	the	the	DET
gujaf-445	188	15	threshold	threshold	NOUN
gujaf-445	188	16	of	of	ADP
gujaf-445	188	17	2	2	NUM
gujaf-445	188	18	(	(	PUNCT
gujaf-445	188	19	table	table	NOUN
gujaf-445	188	20	4	4	NUM
gujaf-445	188	21	)	)	PUNCT
gujaf-445	188	22	,	,	PUNCT
gujaf-445	188	23	indicating	indicate	VERB
gujaf-445	188	24	acceptable	acceptable	ADJ
gujaf-445	188	25	levels	level	NOUN
gujaf-445	188	26	(	(	PUNCT
gujaf-445	188	27	kutner	kutner	PROPN
gujaf-445	188	28	et	et	PROPN
gujaf-445	188	29	al	al	PROPN
gujaf-445	188	30	.	.	PROPN
gujaf-445	188	31	,	,	PUNCT
gujaf-445	188	32	2005).residualnormalitywastestedviatheshapiro	2005).residualnormalitywastestedviatheshapiro	X
gujaf-445	188	33	-	-	PUNCT
gujaf-445	188	34	wilktest	wilkt	ADJ
gujaf-445	188	35	,	,	PUNCT
gujaf-445	188	36	whichindicatednon	whichindicatednon	NOUN
gujaf-445	188	37	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	188	38	,	,	PUNCT
gujaf-445	188	39	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	188	40	491	491	NUM
gujaf-445	188	41	normality	normality	NOUN
gujaf-445	188	42	.	.	PUNCT
gujaf-445	189	1	as	as	ADP
gujaf-445	189	2	a	a	DET
gujaf-445	189	3	robustness	robustness	NOUN
gujaf-445	189	4	check	check	NOUN
gujaf-445	189	5	,	,	PUNCT
gujaf-445	189	6	bootstrapped	bootstrappe	VERB
gujaf-445	189	7	standard	standard	ADJ
gujaf-445	189	8	errors	error	NOUN
gujaf-445	189	9	were	be	AUX
gujaf-445	189	10	applied	apply	VERB
gujaf-445	189	11	to	to	PART
gujaf-445	189	12	mitigate	mitigate	VERB
gujaf-445	189	13	distributional	distributional	ADJ
gujaf-445	189	14	assumptions	assumption	NOUN
gujaf-445	189	15	(	(	PUNCT
gujaf-445	189	16	cameron	cameron	PROPN
gujaf-445	189	17	&	&	CCONJ
gujaf-445	189	18	trivedi	trivedi	PROPN
gujaf-445	189	19	,	,	PUNCT
gujaf-445	189	20	2010	2010	NUM
gujaf-445	189	21	)	)	PUNCT
gujaf-445	189	22	.	.	PUNCT
gujaf-445	190	1	table	table	NOUN
gujaf-445	190	2	1	1	NUM
gujaf-445	190	3	:	:	PUNCT
gujaf-445	190	4	variablemeasurement	variablemeasurement	NOUN
gujaf-445	190	5	and	and	CCONJ
gujaf-445	190	6	description	description	NOUN
gujaf-445	190	7	variable	variable	ADJ
gujaf-445	190	8	measurementdefinition	measurementdefinition	NOUN
gujaf-445	190	9	expected	expect	VERB
gujaf-445	190	10	sign	sign	NOUN
gujaf-445	190	11	references	reference	NOUN
gujaf-445	190	12	source	source	NOUN
gujaf-445	190	13	fipe𝑖,𝑡	fipe𝑖,𝑡	X
gujaf-445	190	14	netincome	netincome	NOUN
gujaf-445	190	15	roa=	roa=	NOUN
gujaf-445	190	16	totalassets	totalasset	NOUN
gujaf-445	190	17	fodioet	fodioet	VERB
gujaf-445	190	18	al.(2020	al.(2020	PROPN
gujaf-445	190	19	)	)	PUNCT
gujaf-445	190	20	;	;	PUNCT
gujaf-445	190	21	bakare	bakare	VERB
gujaf-445	190	22	et	et	PROPN
gujaf-445	190	23	al	al	PROPN
gujaf-445	190	24	.	.	PROPN
gujaf-445	191	1	(	(	PUNCT
gujaf-445	191	2	2021	2021	NUM
gujaf-445	191	3	)	)	PUNCT
gujaf-445	191	4	;	;	PUNCT
gujaf-445	191	5	okoye&ofoegbu(2023	okoye&ofoegbu(2023	NOUN
gujaf-445	191	6	)	)	PUNCT
gujaf-445	191	7	company	company	NOUN
gujaf-445	191	8	annualreports	annualreport	NOUN
gujaf-445	191	9	file𝑖,𝑡	file𝑖,𝑡	PROPN
gujaf-445	191	10	totaldebt	totaldebt	NOUN
gujaf-445	191	11	total	total	ADJ
gujaf-445	191	12	assets	asset	NOUN
gujaf-445	191	13	–	–	PUNCT
gujaf-445	191	14	belloetal.(2020	belloetal.(2020	NOUN
gujaf-445	191	15	)	)	PUNCT
gujaf-445	191	16	;	;	PUNCT
gujaf-445	191	17	eze	eze	PROPN
gujaf-445	191	18	&	&	CCONJ
gujaf-445	191	19	enekwe(2022);yusuf	enekwe(2022);yusuf	PROPN
gujaf-445	191	20	&	&	CCONJ
gujaf-445	191	21	bako	bako	PROPN
gujaf-445	191	22	(	(	PUNCT
gujaf-445	191	23	2023	2023	NUM
gujaf-445	191	24	)	)	PUNCT
gujaf-445	191	25	company	company	NOUN
gujaf-445	191	26	annualreports	annualreport	NOUN
gujaf-445	191	27	grfo𝑖,𝑡	grfo𝑖,𝑡	PROPN
gujaf-445	191	28	marketvalueof	marketvalueof	VERB
gujaf-445	191	29	equity	equity	NOUN
gujaf-445	191	30	bookvalueofequity	bookvalueofequity	NOUN
gujaf-445	191	31	+	+	CCONJ
gujaf-445	191	32	idemudia	idemudia	PROPN
gujaf-445	191	33	et	et	PROPN
gujaf-445	191	34	al	al	PROPN
gujaf-445	191	35	.	.	PROPN
gujaf-445	191	36	(	(	PUNCT
gujaf-445	191	37	2021	2021	NUM
gujaf-445	191	38	)	)	PUNCT
gujaf-445	191	39	;	;	PUNCT
gujaf-445	191	40	okereetal.(2022);agbo	okereetal.(2022);agbo	PROPN
gujaf-445	191	41	et	et	NOUN
gujaf-445	191	42	al.(2023	al.(2023	PROPN
gujaf-445	191	43	)	)	PUNCT
gujaf-445	191	44	nsefactbook	nsefactbook	NOUN
gujaf-445	191	45	cmpb𝑖,𝑡	cmpb𝑖,𝑡	NOUN
gujaf-445	191	46	number	number	NOUN
gujaf-445	191	47	of	of	ADP
gujaf-445	191	48	segments	segment	NOUN
gujaf-445	191	49	/	/	SYM
gujaf-445	191	50	subsidiaries	subsidiary	NOUN
gujaf-445	191	51	±	±	NUM
gujaf-445	191	52	anyanwu	anyanwu	PROPN
gujaf-445	191	53	&	&	CCONJ
gujaf-445	191	54	okolo	okolo	PROPN
gujaf-445	191	55	(	(	PUNCT
gujaf-445	191	56	2021);lawaletal	2021);lawaletal	NUM
gujaf-445	191	57	.	.	PUNCT
gujaf-445	192	1	(	(	PUNCT
gujaf-445	192	2	2022);oyebanji	2022);oyebanji	NUM
gujaf-445	192	3	&	&	CCONJ
gujaf-445	192	4	akpan(2023	akpan(2023	NOUN
gujaf-445	192	5	)	)	PUNCT
gujaf-445	192	6	company	company	NOUN
gujaf-445	192	7	annualreports	annualreport	NOUN
gujaf-445	192	8	liqt𝑖,𝑡	liqt𝑖,𝑡	VERB
gujaf-445	192	9	current	current	ADJ
gujaf-445	192	10	assets	asset	NOUN
gujaf-445	192	11	currentliabilities	currentliabilitie	NOUN
gujaf-445	192	12	+	+	CCONJ
gujaf-445	192	13	nwite	nwite	PROPN
gujaf-445	192	14	et	et	PROPN
gujaf-445	192	15	al	al	PROPN
gujaf-445	192	16	.	.	PROPN
gujaf-445	193	1	(	(	PUNCT
gujaf-445	193	2	2020	2020	NUM
gujaf-445	193	3	)	)	PUNCT
gujaf-445	193	4	;	;	PUNCT
gujaf-445	193	5	ibrahim&salihu(2021	ibrahim&salihu(2021	NOUN
gujaf-445	193	6	)	)	PUNCT
gujaf-445	193	7	;	;	PUNCT
gujaf-445	193	8	ugwu	ugwu	ADV
gujaf-445	193	9	et	et	PROPN
gujaf-445	193	10	al	al	PROPN
gujaf-445	193	11	.	.	PROPN
gujaf-445	194	1	(	(	PUNCT
gujaf-445	194	2	2023	2023	NUM
gujaf-445	194	3	)	)	PUNCT
gujaf-445	194	4	company	company	NOUN
gujaf-445	194	5	annualreports	annualreport	NOUN
gujaf-445	194	6	fsze𝑖,𝑡	fsze𝑖,𝑡	PROPN
gujaf-445	194	7	ln(totalassets	ln(totalassets	PROPN
gujaf-445	194	8	)	)	PUNCT
gujaf-445	194	9	±	±	NUM
gujaf-445	194	10	enekwe	enekwe	NOUN
gujaf-445	194	11	et	et	PROPN
gujaf-445	194	12	al	al	PROPN
gujaf-445	194	13	.	.	PROPN
gujaf-445	195	1	(	(	PUNCT
gujaf-445	195	2	2020	2020	NUM
gujaf-445	195	3	)	)	PUNCT
gujaf-445	195	4	;	;	PUNCT
gujaf-445	196	1	uwuigbeetal	uwuigbeetal	ADJ
gujaf-445	196	2	.	.	PUNCT
gujaf-445	197	1	(	(	PUNCT
gujaf-445	197	2	2021	2021	NUM
gujaf-445	197	3	)	)	PUNCT
gujaf-445	197	4	;	;	PUNCT
gujaf-445	197	5	anihetal.(2023	anihetal.(2023	X
gujaf-445	197	6	)	)	PUNCT
gujaf-445	197	7	company	company	NOUN
gujaf-445	197	8	annualreports	annualreport	NOUN
gujaf-445	197	9	fage𝑖,𝑡	fage𝑖,𝑡	NOUN
gujaf-445	197	10	numberofyearssince	numberofyearssince	NOUN
gujaf-445	197	11	incorporation	incorporation	NOUN
gujaf-445	197	12	+	+	CCONJ
gujaf-445	197	13	ogundipeetal.(2020	ogundipeetal.(2020	NOUN
gujaf-445	197	14	)	)	PUNCT
gujaf-445	197	15	;	;	PUNCT
gujaf-445	197	16	ejike	ejike	PROPN
gujaf-445	197	17	&	&	CCONJ
gujaf-445	197	18	onoh	onoh	PROPN
gujaf-445	197	19	(	(	PUNCT
gujaf-445	197	20	2022	2022	NUM
gujaf-445	197	21	)	)	PUNCT
gujaf-445	197	22	;	;	PUNCT
gujaf-445	197	23	musa&afolabi(2023	musa&afolabi(2023	NOUN
gujaf-445	197	24	)	)	PUNCT
gujaf-445	197	25	company	company	NOUN
gujaf-445	197	26	annualreports	annualreport	NOUN
gujaf-445	197	27	csix𝑖,𝑡	csix𝑖,𝑡	VERB
gujaf-445	197	28	compositeindexofrainfall	compositeindexofrainfall	PROPN
gujaf-445	197	29	&	&	CCONJ
gujaf-445	197	30	temperature	temperature	NOUN
gujaf-445	197	31	fluctuation	fluctuation	PROPN
gujaf-445	197	32	±	±	PROPN
gujaf-445	197	33	nimet(2022);world	nimet(2022);world	PROPN
gujaf-445	197	34	bank(2023);adeyemiet	bank(2023);adeyemiet	PROPN
gujaf-445	197	35	al	al	PROPN
gujaf-445	197	36	.	.	PROPN
gujaf-445	198	1	(	(	PUNCT
gujaf-445	198	2	2024	2024	NUM
gujaf-445	198	3	)	)	PUNCT
gujaf-445	198	4	nimet	nimet	ADJ
gujaf-445	198	5	,	,	PUNCT
gujaf-445	198	6	world	world	NOUN
gujaf-445	198	7	bankclimate	bankclimate	PROPN
gujaf-445	198	8	data	data	PROPN
gujaf-445	198	9	source	source	NOUN
gujaf-445	198	10	:	:	PUNCT
gujaf-445	198	11	author	author	NOUN
gujaf-445	198	12	(	(	PUNCT
gujaf-445	198	13	2024	2024	NUM
gujaf-445	198	14	)	)	PUNCT
gujaf-445	198	15	4.0	4.0	NUM
gujaf-445	198	16	resultsandimplications	resultsandimplication	NOUN
gujaf-445	198	17	the	the	DET
gujaf-445	198	18	descriptive	descriptive	ADJ
gujaf-445	198	19	statistics	statistic	NOUN
gujaf-445	198	20	in	in	ADP
gujaf-445	198	21	table	table	NOUN
gujaf-445	198	22	2	2	NUM
gujaf-445	198	23	highlight	highlight	VERB
gujaf-445	198	24	significant	significant	ADJ
gujaf-445	198	25	heterogeneity	heterogeneity	NOUN
gujaf-445	198	26	in	in	ADP
gujaf-445	198	27	firm	firm	ADJ
gujaf-445	198	28	characteristics	characteristic	NOUN
gujaf-445	198	29	across	across	ADP
gujaf-445	198	30	the	the	DET
gujaf-445	198	31	nigerian	nigerian	ADJ
gujaf-445	198	32	agricultural	agricultural	ADJ
gujaf-445	198	33	sector	sector	NOUN
gujaf-445	198	34	between	between	ADP
gujaf-445	198	35	2014	2014	NUM
gujaf-445	198	36	and	and	CCONJ
gujaf-445	198	37	2023	2023	NUM
gujaf-445	198	38	.	.	PUNCT
gujaf-445	199	1	the	the	DET
gujaf-445	199	2	average	average	ADJ
gujaf-445	199	3	return	return	NOUN
gujaf-445	199	4	on	on	ADP
gujaf-445	199	5	assets	asset	NOUN
gujaf-445	199	6	,	,	PUNCT
gujaf-445	199	7	a	a	DET
gujaf-445	199	8	proxy	proxy	NOUN
gujaf-445	199	9	for	for	ADP
gujaf-445	199	10	financial	financial	ADJ
gujaf-445	199	11	performance	performance	NOUN
gujaf-445	199	12	,	,	PUNCT
gujaf-445	199	13	was	be	AUX
gujaf-445	199	14	8.7	8.7	NUM
gujaf-445	199	15	%	%	NOUN
gujaf-445	199	16	,	,	PUNCT
gujaf-445	199	17	albeit	albeit	SCONJ
gujaf-445	199	18	with	with	ADP
gujaf-445	199	19	wide	wide	ADJ
gujaf-445	199	20	variability	variability	NOUN
gujaf-445	199	21	(	(	PUNCT
gujaf-445	199	22	sd	sd	NOUN
gujaf-445	199	23	=	=	SYM
gujaf-445	199	24	17.2	17.2	NUM
gujaf-445	199	25	%	%	NOUN
gujaf-445	199	26	)	)	PUNCT
gujaf-445	199	27	,	,	PUNCT
gujaf-445	199	28	suggesting	suggest	VERB
gujaf-445	199	29	performance	performance	NOUN
gujaf-445	199	30	disparities	disparity	NOUN
gujaf-445	199	31	likely	likely	ADV
gujaf-445	199	32	influenced	influence	VERB
gujaf-445	199	33	by	by	ADP
gujaf-445	199	34	firm	firm	ADJ
gujaf-445	199	35	-	-	PUNCT
gujaf-445	199	36	specific	specific	ADJ
gujaf-445	199	37	attributes	attribute	NOUN
gujaf-445	199	38	and	and	CCONJ
gujaf-445	199	39	external	external	ADJ
gujaf-445	199	40	shocks	shock	NOUN
gujaf-445	199	41	,	,	PUNCT
gujaf-445	199	42	such	such	ADJ
gujaf-445	199	43	as	as	ADP
gujaf-445	199	44	climate	climate	NOUN
gujaf-445	199	45	variability	variability	NOUN
gujaf-445	199	46	.	.	PUNCT
gujaf-445	200	1	firm	firm	ADJ
gujaf-445	200	2	leverage	leverage	NOUN
gujaf-445	200	3	averaged	average	VERB
gujaf-445	200	4	16.3	16.3	NUM
gujaf-445	200	5	%	%	NOUN
gujaf-445	200	6	,	,	PUNCT
gujaf-445	200	7	implying	imply	VERB
gujaf-445	200	8	a	a	DET
gujaf-445	200	9	generally	generally	ADV
gujaf-445	200	10	conservativecapitalstructure	conservativecapitalstructure	NOUN
gujaf-445	200	11	,	,	PUNCT
gujaf-445	200	12	whilegrowthopportunitiesvarieddrastically(mean=1.78;sd	whilegrowthopportunitiesvarieddrastically(mean=1.78;sd	PROPN
gujaf-445	200	13	=	=	SYM
gujaf-445	200	14	11.13	11.13	NUM
gujaf-445	200	15	)	)	PUNCT
gujaf-445	200	16	,	,	PUNCT
gujaf-445	200	17	indicating	indicate	VERB
gujaf-445	200	18	investor	investor	NOUN
gujaf-445	200	19	uncertainty	uncertainty	NOUN
gujaf-445	200	20	or	or	CCONJ
gujaf-445	200	21	speculative	speculative	ADJ
gujaf-445	200	22	valuations	valuation	NOUN
gujaf-445	200	23	.	.	PUNCT
gujaf-445	201	1	the	the	DET
gujaf-445	201	2	climate	climate	NOUN
gujaf-445	201	3	sensitivity	sensitivity	NOUN
gujaf-445	201	4	index	index	NOUN
gujaf-445	201	5	(	(	PUNCT
gujaf-445	201	6	mean	mean	NOUN
gujaf-445	201	7	=	=	SYM
gujaf-445	201	8	0.241	0.241	NUM
gujaf-445	201	9	)	)	PUNCT
gujaf-445	201	10	reflects	reflect	VERB
gujaf-445	201	11	mild	mild	ADJ
gujaf-445	201	12	-	-	PUNCT
gujaf-445	201	13	to	to	ADP
gujaf-445	201	14	-	-	PUNCT
gujaf-445	201	15	moderate	moderate	ADJ
gujaf-445	201	16	exposure	exposure	NOUN
gujaf-445	201	17	to	to	ADP
gujaf-445	201	18	climate	climate	NOUN
gujaf-445	201	19	anomalies	anomaly	NOUN
gujaf-445	201	20	,	,	PUNCT
gujaf-445	201	21	which	which	PRON
gujaf-445	201	22	is	be	AUX
gujaf-445	201	23	critical	critical	ADJ
gujaf-445	201	24	for	for	ADP
gujaf-445	201	25	agricultural	agricultural	ADJ
gujaf-445	201	26	productivity	productivity	NOUN
gujaf-445	201	27	in	in	ADP
gujaf-445	201	28	nigeria	nigeria	PROPN
gujaf-445	201	29	(	(	PUNCT
gujaf-445	201	30	nwosu	nwosu	PROPN
gujaf-445	201	31	et	et	PROPN
gujaf-445	201	32	al	al	PROPN
gujaf-445	201	33	.	.	PROPN
gujaf-445	201	34	,	,	PUNCT
gujaf-445	201	35	2023	2023	NUM
gujaf-445	201	36	;	;	PUNCT
gujaf-445	201	37	world	world	PROPN
gujaf-445	201	38	bank	bank	PROPN
gujaf-445	201	39	,	,	PUNCT
gujaf-445	201	40	2023	2023	NUM
gujaf-445	201	41	)	)	PUNCT
gujaf-445	201	42	.	.	PUNCT
gujaf-445	202	1	table	table	NOUN
gujaf-445	202	2	3	3	NUM
gujaf-445	202	3	reveals	reveal	VERB
gujaf-445	202	4	modest	modest	ADJ
gujaf-445	202	5	correlation	correlation	NOUN
gujaf-445	202	6	among	among	ADP
gujaf-445	202	7	the	the	DET
gujaf-445	202	8	variables	variable	NOUN
gujaf-445	202	9	,	,	PUNCT
gujaf-445	202	10	with	with	ADP
gujaf-445	202	11	firm	firm	ADJ
gujaf-445	202	12	size	size	NOUN
gujaf-445	202	13	negatively	negatively	ADV
gujaf-445	202	14	associated	associate	VERB
gujaf-445	202	15	with	with	ADP
gujaf-445	202	16	performance	performance	NOUN
gujaf-445	202	17	at	at	ADP
gujaf-445	202	18	the	the	DET
gujaf-445	202	19	5	5	NUM
gujaf-445	202	20	%	%	NOUN
gujaf-445	202	21	level	level	NOUN
gujaf-445	202	22	,	,	PUNCT
gujaf-445	202	23	while	while	SCONJ
gujaf-445	202	24	firm	firm	ADJ
gujaf-445	202	25	age	age	NOUN
gujaf-445	202	26	and	and	CCONJ
gujaf-445	202	27	complexity	complexity	NOUN
gujaf-445	202	28	show	show	VERB
gujaf-445	202	29	weak	weak	ADJ
gujaf-445	202	30	or	or	CCONJ
gujaf-445	202	31	statistically	statistically	ADV
gujaf-445	202	32	insignificant	insignificant	ADJ
gujaf-445	202	33	relationships	relationship	NOUN
gujaf-445	202	34	.	.	PUNCT
gujaf-445	203	1	notably	notably	ADV
gujaf-445	203	2	,	,	PUNCT
gujaf-445	203	3	climate	climate	NOUN
gujaf-445	203	4	sensitivity	sensitivity	NOUN
gujaf-445	203	5	displayed	display	VERB
gujaf-445	203	6	moderate	moderate	ADJ
gujaf-445	203	7	negative	negative	ADJ
gujaf-445	203	8	correlation	correlation	NOUN
gujaf-445	203	9	with	with	ADP
gujaf-445	203	10	firm	firm	ADJ
gujaf-445	203	11	size	size	NOUN
gujaf-445	203	12	,	,	PUNCT
gujaf-445	203	13	supporting	support	VERB
gujaf-445	203	14	the	the	DET
gujaf-445	203	15	notion	notion	NOUN
gujaf-445	203	16	that	that	SCONJ
gujaf-445	203	17	larger	large	ADJ
gujaf-445	203	18	firms	firm	NOUN
gujaf-445	203	19	may	may	AUX
gujaf-445	203	20	be	be	AUX
gujaf-445	203	21	less	less	ADV
gujaf-445	203	22	vulnerable	vulnerable	ADJ
gujaf-445	203	23	due	due	ADJ
gujaf-445	203	24	todiversificationoradaptationinvestments(adeyemietal	todiversificationoradaptationinvestments(adeyemietal	PROPN
gujaf-445	203	25	.	.	PUNCT
gujaf-445	204	1	,2024).theabsenceofsevere	,2024).theabsenceofsevere	PUNCT
gujaf-445	204	2	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	204	3	,	,	PUNCT
gujaf-445	204	4	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	204	5	492	492	NUM
gujaf-445	204	6	multicollinearity	multicollinearity	NOUN
gujaf-445	204	7	is	be	AUX
gujaf-445	204	8	confirmed	confirm	VERB
gujaf-445	204	9	in	in	ADP
gujaf-445	204	10	table	table	NOUN
gujaf-445	204	11	4	4	NUM
gujaf-445	204	12	,	,	PUNCT
gujaf-445	204	13	as	as	SCONJ
gujaf-445	204	14	all	all	DET
gujaf-445	204	15	vif	vif	NOUN
gujaf-445	204	16	values	value	NOUN
gujaf-445	204	17	remained	remain	VERB
gujaf-445	204	18	below	below	ADP
gujaf-445	204	19	2	2	NUM
gujaf-445	204	20	,	,	PUNCT
gujaf-445	204	21	and	and	CCONJ
gujaf-445	204	22	the	the	DET
gujaf-445	204	23	shapiro	shapiro	PROPN
gujaf-445	204	24	-	-	PUNCT
gujaf-445	204	25	wilk	wilk	PROPN
gujaf-445	204	26	test	test	NOUN
gujaf-445	204	27	flagged	flag	VERB
gujaf-445	204	28	non	non	ADJ
gujaf-445	204	29	-	-	NOUN
gujaf-445	204	30	normality	normality	ADJ
gujaf-445	204	31	in	in	ADP
gujaf-445	204	32	most	most	ADJ
gujaf-445	204	33	variables	variable	NOUN
gujaf-445	204	34	,	,	PUNCT
gujaf-445	204	35	justifying	justify	VERB
gujaf-445	204	36	the	the	DET
gujaf-445	204	37	use	use	NOUN
gujaf-445	204	38	of	of	ADP
gujaf-445	204	39	gls	gls	PROPN
gujaf-445	204	40	estimationtocorrectforheteroscedasticityandotherpanel	estimationtocorrectforheteroscedasticityandotherpanel	PROPN
gujaf-445	204	41	-	-	PUNCT
gujaf-445	204	42	relateddistortions(baltagi,2021	relateddistortions(baltagi,2021	NOUN
gujaf-445	204	43	)	)	PUNCT
gujaf-445	204	44	.	.	PUNCT
gujaf-445	205	1	the	the	DET
gujaf-445	205	2	hausman	hausman	PROPN
gujaf-445	205	3	specification	specification	PROPN
gujaf-445	205	4	test	test	NOUN
gujaf-445	205	5	(	(	PUNCT
gujaf-445	205	6	table	table	NOUN
gujaf-445	205	7	5	5	NUM
gujaf-445	205	8	)	)	PUNCT
gujaf-445	205	9	supports	support	VERB
gujaf-445	205	10	the	the	DET
gujaf-445	205	11	random	random	ADJ
gujaf-445	205	12	effects	effect	NOUN
gujaf-445	205	13	model	model	NOUN
gujaf-445	205	14	(	(	PUNCT
gujaf-445	205	15	p	p	X
gujaf-445	205	16	=	=	NOUN
gujaf-445	205	17	0.496	0.496	NUM
gujaf-445	205	18	)	)	PUNCT
gujaf-445	205	19	,	,	PUNCT
gujaf-445	205	20	validating	validate	VERB
gujaf-445	205	21	the	the	DET
gujaf-445	205	22	assumption	assumption	NOUN
gujaf-445	205	23	that	that	SCONJ
gujaf-445	205	24	firm	firm	ADJ
gujaf-445	205	25	-	-	PUNCT
gujaf-445	205	26	specific	specific	ADJ
gujaf-445	205	27	effects	effect	NOUN
gujaf-445	205	28	are	be	AUX
gujaf-445	205	29	uncorrelated	uncorrelate	VERB
gujaf-445	205	30	with	with	ADP
gujaf-445	205	31	the	the	DET
gujaf-445	205	32	regressors	regressor	NOUN
gujaf-445	205	33	.	.	PUNCT
gujaf-445	206	1	this	this	DET
gujaf-445	206	2	choice	choice	NOUN
gujaf-445	206	3	aligns	align	VERB
gujaf-445	206	4	with	with	ADP
gujaf-445	206	5	prior	prior	ADJ
gujaf-445	206	6	studies	study	NOUN
gujaf-445	206	7	on	on	ADP
gujaf-445	206	8	heterogeneous	heterogeneous	ADJ
gujaf-445	206	9	nigerian	nigerian	ADJ
gujaf-445	206	10	firms	firm	NOUN
gujaf-445	206	11	using	use	VERB
gujaf-445	206	12	unbalanced	unbalanced	ADJ
gujaf-445	206	13	panels	panel	NOUN
gujaf-445	206	14	(	(	PUNCT
gujaf-445	206	15	bakare	bakare	NOUN
gujaf-445	206	16	et	et	PROPN
gujaf-445	206	17	al	al	PROPN
gujaf-445	206	18	.	.	PROPN
gujaf-445	206	19	,	,	PUNCT
gujaf-445	206	20	2021	2021	NUM
gujaf-445	206	21	;	;	PUNCT
gujaf-445	206	22	ogundipe	ogundipe	NOUN
gujaf-445	206	23	et	et	PROPN
gujaf-445	206	24	al	al	PROPN
gujaf-445	206	25	.	.	PROPN
gujaf-445	206	26	,	,	PUNCT
gujaf-445	206	27	2022	2022	NUM
gujaf-445	206	28	)	)	PUNCT
gujaf-445	206	29	.	.	PUNCT
gujaf-445	207	1	table	table	NOUN
gujaf-445	207	2	2	2	NUM
gujaf-445	207	3	:	:	PUNCT
gujaf-445	207	4	descriptivestatistics	descriptivestatistic	NOUN
gujaf-445	207	5	variable	variable	NOUN
gujaf-445	207	6	mean	mean	VERB
gujaf-445	207	7	std	std	PROPN
gujaf-445	207	8	.	.	PROPN
gujaf-445	208	1	dev	dev	PROPN
gujaf-445	208	2	.	.	PUNCT
gujaf-445	209	1	min	min	PROPN
gujaf-445	209	2	max	max	PROPN
gujaf-445	209	3	fipe𝑖,𝑡	fipe𝑖,𝑡	PROPN
gujaf-445	209	4	0.087	0.087	NUM
gujaf-445	209	5	0.172	0.172	NUM
gujaf-445	209	6	-0.247	-0.247	NUM
gujaf-445	209	7	0.771	0.771	NUM
gujaf-445	209	8	file𝑖,𝑡	file𝑖,𝑡	VERB
gujaf-445	209	9	0.163	0.163	NUM
gujaf-445	209	10	0.129	0.129	NUM
gujaf-445	209	11	0.000	0.000	NUM
gujaf-445	209	12	0.510	0.510	NUM
gujaf-445	209	13	grfo𝑖,𝑡	grfo𝑖,𝑡	PROPN
gujaf-445	209	14	1.780	1.780	NUM
gujaf-445	209	15	11.126	11.126	NUM
gujaf-445	209	16	-0.981	-0.981	X
gujaf-445	209	17	78.399	78.399	NUM
gujaf-445	209	18	cmpb𝑖,𝑡	cmpb𝑖,𝑡	VERB
gujaf-445	209	19	3.660	3.660	NUM
gujaf-445	209	20	2.429	2.429	NUM
gujaf-445	209	21	0.000	0.000	NUM
gujaf-445	209	22	11.000	11.000	NUM
gujaf-445	209	23	liqt𝑖,𝑡	liqt𝑖,𝑡	NUM
gujaf-445	209	24	0.926	0.926	NUM
gujaf-445	209	25	1.360	1.360	NUM
gujaf-445	209	26	0.139	0.139	NUM
gujaf-445	209	27	10.057	10.057	NUM
gujaf-445	209	28	fsze𝑖,𝑡	fsze𝑖,𝑡	NUM
gujaf-445	209	29	7.614	7.614	NUM
gujaf-445	209	30	0.424	0.424	NUM
gujaf-445	209	31	6.395	6.395	NUM
gujaf-445	209	32	9.116	9.116	NUM
gujaf-445	209	33	fage𝑖,𝑡	fage𝑖,𝑡	VERB
gujaf-445	209	34	26.500	26.500	NUM
gujaf-445	209	35	7.046	7.046	NUM
gujaf-445	209	36	15.000	15.000	NUM
gujaf-445	209	37	41.000	41.000	NUM
gujaf-445	209	38	csix𝑖,𝑡	csix𝑖,𝑡	VERB
gujaf-445	209	39	0.241	0.241	NUM
gujaf-445	209	40	0.219	0.219	NUM
gujaf-445	209	41	0.000	0.000	NUM
gujaf-445	209	42	0.881	0.881	NUM
gujaf-445	209	43	source	source	NOUN
gujaf-445	209	44	:	:	PUNCT
gujaf-445	209	45	author	author	NOUN
gujaf-445	209	46	(	(	PUNCT
gujaf-445	209	47	2024	2024	NUM
gujaf-445	209	48	)	)	PUNCT
gujaf-445	209	49	.	.	PUNCT
gujaf-445	210	1	table	table	NOUN
gujaf-445	210	2	3	3	NUM
gujaf-445	210	3	:	:	PUNCT
gujaf-445	210	4	pairwisecorrelation	pairwisecorrelation	NOUN
gujaf-445	210	5	matrix	matrix	NOUN
gujaf-445	210	6	variables	variable	NOUN
gujaf-445	210	7	(	(	PUNCT
gujaf-445	210	8	1	1	NUM
gujaf-445	210	9	)	)	PUNCT
gujaf-445	210	10	(	(	PUNCT
gujaf-445	210	11	2	2	NUM
gujaf-445	210	12	)	)	PUNCT
gujaf-445	210	13	(	(	PUNCT
gujaf-445	210	14	3	3	X
gujaf-445	210	15	)	)	PUNCT
gujaf-445	210	16	(	(	PUNCT
gujaf-445	210	17	4	4	NUM
gujaf-445	210	18	)	)	PUNCT
gujaf-445	210	19	(	(	PUNCT
gujaf-445	210	20	5	5	NUM
gujaf-445	210	21	)	)	PUNCT
gujaf-445	210	22	(	(	PUNCT
gujaf-445	210	23	6	6	NUM
gujaf-445	210	24	)	)	PUNCT
gujaf-445	210	25	(	(	PUNCT
gujaf-445	210	26	7	7	NUM
gujaf-445	210	27	)	)	PUNCT
gujaf-445	210	28	(	(	PUNCT
gujaf-445	210	29	8)	8)	NUM
gujaf-445	210	30	(	(	PUNCT
gujaf-445	210	31	1	1	NUM
gujaf-445	210	32	)	)	PUNCT
gujaf-445	210	33	fipe𝑖,𝑡	fipe𝑖,𝑡	NUM
gujaf-445	210	34	1.000	1.000	NUM
gujaf-445	210	35	(	(	PUNCT
gujaf-445	210	36	2	2	NUM
gujaf-445	210	37	)	)	PUNCT
gujaf-445	210	38	file𝑖,𝑡	file𝑖,𝑡	NUM
gujaf-445	210	39	-0.037	-0.037	PUNCT
gujaf-445	210	40	1.000	1.000	NUM
gujaf-445	210	41	(	(	PUNCT
gujaf-445	210	42	0.800	0.800	NUM
gujaf-445	210	43	)	)	PUNCT
gujaf-445	210	44	(	(	PUNCT
gujaf-445	210	45	3	3	X
gujaf-445	210	46	)	)	PUNCT
gujaf-445	210	47	grfo𝑖,𝑡	grfo𝑖,𝑡	X
gujaf-445	210	48	-0.040	-0.040	NUM
gujaf-445	210	49	0.229	0.229	NUM
gujaf-445	210	50	1.000	1.000	NUM
gujaf-445	210	51	(	(	PUNCT
gujaf-445	210	52	0.780	0.780	NUM
gujaf-445	210	53	)	)	PUNCT
gujaf-445	210	54	(	(	PUNCT
gujaf-445	210	55	0.109	0.109	NUM
gujaf-445	210	56	)	)	PUNCT
gujaf-445	210	57	(	(	PUNCT
gujaf-445	210	58	4	4	X
gujaf-445	210	59	)	)	PUNCT
gujaf-445	210	60	cmpb𝑖,𝑡	cmpb𝑖,𝑡	VERB
gujaf-445	210	61	0.042	0.042	NUM
gujaf-445	210	62	0.141	0.141	NUM
gujaf-445	210	63	0.015	0.015	NUM
gujaf-445	210	64	1.000	1.000	NUM
gujaf-445	210	65	(	(	PUNCT
gujaf-445	210	66	0.774	0.774	NUM
gujaf-445	210	67	)	)	PUNCT
gujaf-445	210	68	(	(	PUNCT
gujaf-445	210	69	0.330	0.330	NUM
gujaf-445	210	70	)	)	PUNCT
gujaf-445	210	71	(	(	PUNCT
gujaf-445	210	72	0.915	0.915	NUM
gujaf-445	210	73	)	)	PUNCT
gujaf-445	210	74	(	(	PUNCT
gujaf-445	210	75	5	5	NUM
gujaf-445	210	76	)	)	PUNCT
gujaf-445	210	77	liqt𝑖,𝑡	liqt𝑖,𝑡	PUNCT
gujaf-445	210	78	-0.063	-0.063	X
gujaf-445	210	79	-0.114	-0.114	PUNCT
gujaf-445	210	80	-0.062	-0.062	NOUN
gujaf-445	210	81	-0.065	-0.065	NUM
gujaf-445	210	82	1.000	1.000	NUM
gujaf-445	210	83	(	(	PUNCT
gujaf-445	210	84	0.666	0.666	NUM
gujaf-445	210	85	)	)	PUNCT
gujaf-445	210	86	(	(	PUNCT
gujaf-445	210	87	0.432	0.432	NUM
gujaf-445	210	88	)	)	PUNCT
gujaf-445	210	89	(	(	PUNCT
gujaf-445	210	90	0.668	0.668	NUM
gujaf-445	210	91	)	)	PUNCT
gujaf-445	210	92	(	(	PUNCT
gujaf-445	210	93	0.656	0.656	NUM
gujaf-445	210	94	)	)	PUNCT
gujaf-445	210	95	(	(	PUNCT
gujaf-445	210	96	6	6	NUM
gujaf-445	210	97	)	)	PUNCT
gujaf-445	210	98	fsze𝑖,𝑡	fsze𝑖,𝑡	ADJ
gujaf-445	210	99	-0.279	-0.279	PROPN
gujaf-445	210	100	*	*	SYM
gujaf-445	210	101	-0.009	-0.009	NUM
gujaf-445	210	102	-0.196	-0.196	X
gujaf-445	211	1	0.214	0.214	NUM
gujaf-445	211	2	-0.074	-0.074	PROPN
gujaf-445	211	3	1.000	1.000	NUM
gujaf-445	211	4	(	(	PUNCT
gujaf-445	211	5	0.050	0.050	NUM
gujaf-445	211	6	)	)	PUNCT
gujaf-445	211	7	(	(	PUNCT
gujaf-445	211	8	0.949	0.949	NUM
gujaf-445	211	9	)	)	PUNCT
gujaf-445	211	10	(	(	PUNCT
gujaf-445	211	11	0.172	0.172	NUM
gujaf-445	211	12	)	)	PUNCT
gujaf-445	211	13	(	(	PUNCT
gujaf-445	211	14	0.136	0.136	NUM
gujaf-445	211	15	)	)	PUNCT
gujaf-445	211	16	(	(	PUNCT
gujaf-445	211	17	0.611	0.611	NUM
gujaf-445	211	18	)	)	PUNCT
gujaf-445	211	19	(	(	PUNCT
gujaf-445	211	20	7	7	X
gujaf-445	211	21	)	)	PUNCT
gujaf-445	211	22	fage𝑖,𝑡	fage𝑖,𝑡	NOUN
gujaf-445	211	23	-0.038	-0.038	PUNCT
gujaf-445	212	1	0.358	0.358	NUM
gujaf-445	212	2	*	*	PUNCT
gujaf-445	212	3	*	*	PUNCT
gujaf-445	212	4	-0.105	-0.105	NOUN
gujaf-445	212	5	0.375	0.375	NUM
gujaf-445	212	6	*	*	PUNCT
gujaf-445	212	7	*	*	PUNCT
gujaf-445	213	1	0.008	0.008	NUM
gujaf-445	213	2	0.276	0.276	NUM
gujaf-445	213	3	*	*	SYM
gujaf-445	213	4	1.000	1.000	NUM
gujaf-445	213	5	(	(	PUNCT
gujaf-445	213	6	0.791	0.791	NUM
gujaf-445	213	7	)	)	PUNCT
gujaf-445	213	8	(	(	PUNCT
gujaf-445	213	9	0.011	0.011	NUM
gujaf-445	213	10	)	)	PUNCT
gujaf-445	213	11	(	(	PUNCT
gujaf-445	213	12	0.469	0.469	NUM
gujaf-445	213	13	)	)	PUNCT
gujaf-445	213	14	(	(	PUNCT
gujaf-445	213	15	0.007	0.007	NUM
gujaf-445	213	16	)	)	PUNCT
gujaf-445	213	17	(	(	PUNCT
gujaf-445	213	18	0.957	0.957	NUM
gujaf-445	213	19	)	)	PUNCT
gujaf-445	213	20	(	(	PUNCT
gujaf-445	213	21	0.052	0.052	NUM
gujaf-445	213	22	)	)	PUNCT
gujaf-445	213	23	(	(	PUNCT
gujaf-445	213	24	8)	8)	NUM
gujaf-445	213	25	csix𝑖,𝑡	csix𝑖,𝑡	NUM
gujaf-445	213	26	0.235	0.235	NUM
gujaf-445	213	27	-0.223	-0.223	NUM
gujaf-445	213	28	0.147	0.147	NUM
gujaf-445	213	29	0.124	0.124	NUM
gujaf-445	213	30	-0.182	-0.182	NOUN
gujaf-445	213	31	-0.303	-0.303	NOUN
gujaf-445	213	32	*	*	PUNCT
gujaf-445	213	33	*	*	PUNCT
gujaf-445	213	34	-0.074	-0.074	PROPN
gujaf-445	213	35	1.000	1.000	NUM
gujaf-445	213	36	(	(	PUNCT
gujaf-445	213	37	0.101	0.101	NUM
gujaf-445	213	38	)	)	PUNCT
gujaf-445	213	39	(	(	PUNCT
gujaf-445	213	40	0.120	0.120	NUM
gujaf-445	213	41	)	)	PUNCT
gujaf-445	213	42	(	(	PUNCT
gujaf-445	213	43	0.307	0.307	NUM
gujaf-445	213	44	)	)	PUNCT
gujaf-445	213	45	(	(	PUNCT
gujaf-445	213	46	0.390	0.390	NUM
gujaf-445	213	47	)	)	PUNCT
gujaf-445	213	48	(	(	PUNCT
gujaf-445	213	49	0.206	0.206	NUM
gujaf-445	213	50	)	)	PUNCT
gujaf-445	213	51	(	(	PUNCT
gujaf-445	213	52	0.033	0.033	NUM
gujaf-445	213	53	)	)	PUNCT
gujaf-445	213	54	(	(	PUNCT
gujaf-445	213	55	0.608	0.608	NUM
gujaf-445	213	56	)	)	PUNCT
gujaf-445	213	57	source	source	NOUN
gujaf-445	213	58	:	:	PUNCT
gujaf-445	213	59	author	author	NOUN
gujaf-445	213	60	(	(	PUNCT
gujaf-445	213	61	2024	2024	NUM
gujaf-445	213	62	)	)	PUNCT
gujaf-445	213	63	.	.	PUNCT
gujaf-445	214	1	table	table	NOUN
gujaf-445	214	2	4	4	NUM
gujaf-445	214	3	:	:	PUNCT
gujaf-445	214	4	shapiro	shapiro	NOUN
gujaf-445	214	5	-	-	PUNCT
gujaf-445	214	6	wilknormality	wilknormality	NOUN
gujaf-445	214	7	andvarianceinflationfactor(vif)multicollinearitytest	andvarianceinflationfactor(vif)multicollinearityt	ADJ
gujaf-445	214	8	variable	variable	ADJ
gujaf-445	214	9	shapiro	shapiro	NOUN
gujaf-445	214	10	-	-	PUNCT
gujaf-445	214	11	wilkw	wilkw	PROPN
gujaf-445	214	12	z	z	NOUN
gujaf-445	214	13	-	-	PUNCT
gujaf-445	214	14	value	value	NOUN
gujaf-445	214	15	prob	prob	NOUN
gujaf-445	214	16	>	>	PROPN
gujaf-445	214	17	z	z	PROPN
gujaf-445	214	18	vif	vif	PROPN
gujaf-445	214	19	1	1	NUM
gujaf-445	214	20	/	/	SYM
gujaf-445	214	21	vif	vif	NOUN
gujaf-445	214	22	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	214	23	,	,	PUNCT
gujaf-445	214	24	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	214	25	493	493	NUM
gujaf-445	214	26	variable	variable	ADJ
gujaf-445	214	27	shapiro	shapiro	NOUN
gujaf-445	214	28	-	-	PUNCT
gujaf-445	214	29	wilkw	wilkw	PROPN
gujaf-445	214	30	z	z	NOUN
gujaf-445	214	31	-	-	PUNCT
gujaf-445	214	32	value	value	NOUN
gujaf-445	214	33	prob	prob	NOUN
gujaf-445	214	34	>	>	PROPN
gujaf-445	214	35	z	z	PROPN
gujaf-445	214	36	vif	vif	PROPN
gujaf-445	214	37	1	1	NUM
gujaf-445	214	38	/	/	SYM
gujaf-445	214	39	vif	vif	X
gujaf-445	214	40	fipe𝑖,𝑡	fipe𝑖,𝑡	VERB
gujaf-445	214	41	0.754	0.754	NUM
gujaf-445	214	42	11.566	11.566	NUM
gujaf-445	214	43	0.000	0.000	NUM
gujaf-445	214	44	—	—	PUNCT
gujaf-445	214	45	—	—	PUNCT
gujaf-445	214	46	file𝑖,𝑡	file𝑖,𝑡	VERB
gujaf-445	214	47	0.934	0.934	NUM
gujaf-445	214	48	3.085	3.085	NUM
gujaf-445	214	49	0.008	0.008	NUM
gujaf-445	214	50	1.460	1.460	NUM
gujaf-445	214	51	0.687	0.687	NUM
gujaf-445	214	52	grfo𝑖,𝑡	grfo𝑖,𝑡	PROPN
gujaf-445	215	1	0.175	0.175	NUM
gujaf-445	215	2	38.807	38.807	NUM
gujaf-445	215	3	0.000	0.000	NUM
gujaf-445	215	4	1.440	1.440	NUM
gujaf-445	215	5	0.694	0.694	NUM
gujaf-445	215	6	cmpb𝑖,𝑡	cmpb𝑖,𝑡	NUM
gujaf-445	215	7	0.906	0.906	NUM
gujaf-445	215	8	4.422	4.422	NUM
gujaf-445	215	9	0.001	0.001	NUM
gujaf-445	215	10	1.370	1.370	NUM
gujaf-445	215	11	0.732	0.732	NUM
gujaf-445	215	12	liqt𝑖,𝑡	liqt𝑖,𝑡	NUM
gujaf-445	215	13	0.307	0.307	NUM
gujaf-445	215	14	32.585	32.585	NUM
gujaf-445	215	15	0.000	0.000	NUM
gujaf-445	215	16	1.330	1.330	NUM
gujaf-445	215	17	0.751	0.751	NUM
gujaf-445	215	18	fsze𝑖,𝑡	fsze𝑖,𝑡	VERB
gujaf-445	215	19	0.853	0.853	NUM
gujaf-445	215	20	6.927	6.927	NUM
gujaf-445	215	21	0.000	0.000	NUM
gujaf-445	215	22	1.250	1.250	NUM
gujaf-445	215	23	0.801	0.801	NUM
gujaf-445	215	24	fage𝑖,𝑡	fage𝑖,𝑡	NUM
gujaf-445	215	25	0.965	0.965	NUM
gujaf-445	215	26	1.655	1.655	NUM
gujaf-445	215	27	0.141	0.141	NUM
gujaf-445	215	28	1.170	1.170	NUM
gujaf-445	215	29	0.858	0.858	NUM
gujaf-445	215	30	csix𝑖,𝑡	csix𝑖,𝑡	NUM
gujaf-445	215	31	0.892	0.892	NUM
gujaf-445	215	32	5.085	5.085	NUM
gujaf-445	215	33	0.000	0.000	NUM
gujaf-445	215	34	1.100	1.100	NUM
gujaf-445	215	35	0.909	0.909	NUM
gujaf-445	215	36	source	source	NOUN
gujaf-445	215	37	:	:	PUNCT
gujaf-445	215	38	author	author	NOUN
gujaf-445	215	39	(	(	PUNCT
gujaf-445	215	40	2024	2024	NUM
gujaf-445	215	41	)	)	PUNCT
gujaf-445	215	42	.	.	PUNCT
gujaf-445	216	1	table	table	NOUN
gujaf-445	216	2	5	5	NUM
gujaf-445	216	3	:	:	PUNCT
gujaf-445	216	4	hausmanspecificationtest(fixedeffectsvs.randomeffects	hausmanspecificationtest(fixedeffectsvs.randomeffect	NOUN
gujaf-445	216	5	)	)	PUNCT
gujaf-445	216	6	teststatistic	teststatistic	ADJ
gujaf-445	216	7	value	value	NOUN
gujaf-445	216	8	chi	chi	NOUN
gujaf-445	216	9	-	-	PUNCT
gujaf-445	216	10	squareteststatistic	squareteststatistic	ADJ
gujaf-445	216	11	6.385	6.385	NUM
gujaf-445	216	12	p	p	NOUN
gujaf-445	216	13	-	-	PUNCT
gujaf-445	216	14	value	value	NOUN
gujaf-445	216	15	0.496	0.496	NUM
gujaf-445	216	16	source	source	NOUN
gujaf-445	216	17	:	:	PUNCT
gujaf-445	216	18	author	author	NOUN
gujaf-445	216	19	(	(	PUNCT
gujaf-445	216	20	2024	2024	NUM
gujaf-445	216	21	)	)	PUNCT
gujaf-445	216	22	.	.	PUNCT
gujaf-445	217	1	table	table	NOUN
gujaf-445	217	2	6	6	NUM
gujaf-445	217	3	presents	present	VERB
gujaf-445	217	4	the	the	DET
gujaf-445	217	5	main	main	ADJ
gujaf-445	217	6	effects	effect	NOUN
gujaf-445	217	7	estimation	estimation	NOUN
gujaf-445	217	8	.	.	PUNCT
gujaf-445	218	1	only	only	ADV
gujaf-445	218	2	growth	growth	NOUN
gujaf-445	218	3	opportunity	opportunity	NOUN
gujaf-445	218	4	and	and	CCONJ
gujaf-445	218	5	firm	firm	ADJ
gujaf-445	218	6	size	size	NOUN
gujaf-445	218	7	show	show	VERB
gujaf-445	218	8	marginal	marginal	ADJ
gujaf-445	218	9	significance	significance	NOUN
gujaf-445	218	10	,	,	PUNCT
gujaf-445	218	11	both	both	PRON
gujaf-445	218	12	negatively	negatively	ADV
gujaf-445	218	13	associated	associate	VERB
gujaf-445	218	14	with	with	ADP
gujaf-445	218	15	financial	financial	ADJ
gujaf-445	218	16	performance	performance	NOUN
gujaf-445	218	17	at	at	ADP
gujaf-445	218	18	the	the	DET
gujaf-445	218	19	10%level	10%level	NOUN
gujaf-445	218	20	.	.	PUNCT
gujaf-445	219	1	contrary	contrary	ADJ
gujaf-445	219	2	to	to	ADP
gujaf-445	219	3	expectations	expectation	NOUN
gujaf-445	219	4	,	,	PUNCT
gujaf-445	219	5	the	the	DET
gujaf-445	219	6	negative	negative	ADJ
gujaf-445	219	7	effect	effect	NOUN
gujaf-445	219	8	of	of	ADP
gujaf-445	219	9	growth	growth	NOUN
gujaf-445	219	10	opportunity	opportunity	NOUN
gujaf-445	219	11	implies	imply	VERB
gujaf-445	219	12	possible	possible	ADJ
gujaf-445	219	13	inefficiencies	inefficiency	NOUN
gujaf-445	219	14	in	in	ADP
gujaf-445	219	15	capital	capital	NOUN
gujaf-445	219	16	allocation	allocation	NOUN
gujaf-445	219	17	or	or	CCONJ
gujaf-445	219	18	weak	weak	ADJ
gujaf-445	219	19	investor	investor	NOUN
gujaf-445	219	20	confidence	confidence	NOUN
gujaf-445	219	21	,	,	PUNCT
gujaf-445	219	22	while	while	SCONJ
gujaf-445	219	23	larger	large	ADJ
gujaf-445	219	24	firms	firm	NOUN
gujaf-445	219	25	may	may	AUX
gujaf-445	219	26	suffer	suffer	VERB
gujaf-445	219	27	diseconomies	diseconomie	NOUN
gujaf-445	219	28	of	of	ADP
gujaf-445	219	29	scale	scale	NOUN
gujaf-445	219	30	or	or	CCONJ
gujaf-445	219	31	rigidity	rigidity	NOUN
gujaf-445	219	32	in	in	ADP
gujaf-445	219	33	adapting	adapt	VERB
gujaf-445	219	34	to	to	ADP
gujaf-445	219	35	external	external	ADJ
gujaf-445	219	36	shocks	shock	NOUN
gujaf-445	219	37	(	(	PUNCT
gujaf-445	219	38	okere	okere	NOUN
gujaf-445	219	39	et	et	NOUN
gujaf-445	219	40	al	al	PROPN
gujaf-445	219	41	.	.	PROPN
gujaf-445	219	42	,	,	PUNCT
gujaf-445	219	43	2022	2022	NUM
gujaf-445	219	44	;	;	PUNCT
gujaf-445	219	45	lawal	lawal	PROPN
gujaf-445	219	46	et	et	PROPN
gujaf-445	219	47	al	al	PROPN
gujaf-445	219	48	.	.	PROPN
gujaf-445	219	49	,	,	PUNCT
gujaf-445	219	50	2022	2022	NUM
gujaf-445	219	51	)	)	PUNCT
gujaf-445	219	52	.	.	PUNCT
gujaf-445	220	1	climate	climate	NOUN
gujaf-445	220	2	sensitivity	sensitivity	NOUN
gujaf-445	220	3	,	,	PUNCT
gujaf-445	220	4	as	as	ADP
gujaf-445	220	5	a	a	DET
gujaf-445	220	6	direct	direct	ADJ
gujaf-445	220	7	predictor	predictor	NOUN
gujaf-445	220	8	,	,	PUNCT
gujaf-445	220	9	was	be	AUX
gujaf-445	220	10	statistically	statistically	ADV
gujaf-445	220	11	insignificant	insignificant	ADJ
gujaf-445	220	12	,	,	PUNCT
gujaf-445	220	13	suggesting	suggest	VERB
gujaf-445	220	14	that	that	SCONJ
gujaf-445	220	15	its	its	PRON
gujaf-445	220	16	impact	impact	NOUN
gujaf-445	220	17	may	may	AUX
gujaf-445	220	18	operate	operate	VERB
gujaf-445	220	19	through	through	ADP
gujaf-445	220	20	interactions	interaction	NOUN
gujaf-445	220	21	with	with	ADP
gujaf-445	220	22	firm	firm	ADJ
gujaf-445	220	23	-	-	PUNCT
gujaf-445	220	24	specific	specific	ADJ
gujaf-445	220	25	characteristics	characteristic	NOUN
gujaf-445	220	26	.	.	PUNCT
gujaf-445	221	1	the	the	DET
gujaf-445	221	2	interactionmodelintable7significantlyenhancestheexplanatorypower(r²=0.340,p	interactionmodelintable7significantlyenhancestheexplanatorypower(r²=0.340,p	PROPN
gujaf-445	221	3	<	<	NOUN
gujaf-445	221	4	0.05	0.05	NUM
gujaf-445	221	5	)	)	PUNCT
gujaf-445	221	6	,	,	PUNCT
gujaf-445	221	7	indicating	indicate	VERB
gujaf-445	221	8	that	that	SCONJ
gujaf-445	221	9	climate	climate	NOUN
gujaf-445	221	10	sensitivitymeaningfully	sensitivitymeaningfully	NOUN
gujaf-445	221	11	moderates	moderate	VERB
gujaf-445	221	12	several	several	ADJ
gujaf-445	221	13	firm	firm	ADJ
gujaf-445	221	14	–	–	PUNCT
gujaf-445	221	15	performance	performance	NOUN
gujaf-445	221	16	linkages	linkage	NOUN
gujaf-445	221	17	.	.	PUNCT
gujaf-445	222	1	specifically	specifically	ADV
gujaf-445	222	2	,	,	PUNCT
gujaf-445	222	3	liquidity‘s	liquidity‘s	ADJ
gujaf-445	222	4	interaction	interaction	NOUN
gujaf-445	222	5	with	with	ADP
gujaf-445	222	6	climate	climate	NOUN
gujaf-445	222	7	sensitivityis	sensitivityis	NOUN
gujaf-445	222	8	stronglynegative	stronglynegative	ADJ
gujaf-445	222	9	(	(	PUNCT
gujaf-445	222	10	p	p	X
gujaf-445	222	11	<	<	X
gujaf-445	222	12	0.01	0.01	NUM
gujaf-445	222	13	)	)	PUNCT
gujaf-445	222	14	,	,	PUNCT
gujaf-445	222	15	suggesting	suggest	VERB
gujaf-445	222	16	that	that	SCONJ
gujaf-445	222	17	firms	firm	NOUN
gujaf-445	222	18	holding	hold	VERB
gujaf-445	222	19	higher	high	ADJ
gujaf-445	222	20	liquid	liquid	ADJ
gujaf-445	222	21	assets	asset	NOUN
gujaf-445	222	22	may	may	AUX
gujaf-445	222	23	become	become	VERB
gujaf-445	222	24	inefficient	inefficient	ADJ
gujaf-445	222	25	under	under	ADP
gujaf-445	222	26	unpredictable	unpredictable	ADJ
gujaf-445	222	27	climate	climate	NOUN
gujaf-445	222	28	regimes	regime	NOUN
gujaf-445	222	29	.	.	PUNCT
gujaf-445	223	1	this	this	PRON
gujaf-445	223	2	is	be	AUX
gujaf-445	223	3	consistent	consistent	ADJ
gujaf-445	223	4	with	with	ADP
gujaf-445	223	5	the	the	DET
gujaf-445	223	6	precautionary	precautionary	ADJ
gujaf-445	223	7	liquidity	liquidity	NOUN
gujaf-445	223	8	hypothesis	hypothesis	NOUN
gujaf-445	223	9	being	be	AUX
gujaf-445	223	10	undermined	undermine	VERB
gujaf-445	223	11	in	in	ADP
gujaf-445	223	12	highly	highly	ADV
gujaf-445	223	13	volatile	volatile	ADJ
gujaf-445	223	14	agrarian	agrarian	ADJ
gujaf-445	223	15	environments	environment	NOUN
gujaf-445	223	16	(	(	PUNCT
gujaf-445	223	17	feng	feng	PROPN
gujaf-445	223	18	&	&	CCONJ
gujaf-445	223	19	wang	wang	PROPN
gujaf-445	223	20	,	,	PUNCT
gujaf-445	223	21	2021	2021	NUM
gujaf-445	223	22	)	)	PUNCT
gujaf-445	223	23	.	.	PUNCT
gujaf-445	224	1	the	the	DET
gujaf-445	224	2	interaction	interaction	NOUN
gujaf-445	224	3	term	term	NOUN
gujaf-445	224	4	for	for	ADP
gujaf-445	224	5	growth	growth	NOUN
gujaf-445	224	6	opportunity	opportunity	NOUN
gujaf-445	224	7	is	be	AUX
gujaf-445	224	8	marginally	marginally	ADV
gujaf-445	224	9	significant	significant	ADJ
gujaf-445	224	10	(	(	PUNCT
gujaf-445	224	11	p	p	X
gujaf-445	224	12	=	=	NOUN
gujaf-445	224	13	0.106	0.106	NUM
gujaf-445	224	14	)	)	PUNCT
gujaf-445	224	15	,	,	PUNCT
gujaf-445	224	16	hinting	hint	VERB
gujaf-445	224	17	that	that	SCONJ
gujaf-445	224	18	climatevariabilitymayfurthererodethevalueofspeculativeorhigh	climatevariabilitymayfurthererodethevalueofspeculativeorhigh	NOUN
gujaf-445	224	19	-	-	PUNCT
gujaf-445	224	20	growthexpectations	growthexpectation	NOUN
gujaf-445	224	21	.	.	PUNCT
gujaf-445	225	1	table	table	NOUN
gujaf-445	225	2	6	6	NUM
gujaf-445	225	3	:	:	PUNCT
gujaf-445	225	4	gls	gls	PROPN
gujaf-445	225	5	randomeffects	randomeffect	NOUN
gujaf-445	225	6	regression(main	regression(main	PROPN
gujaf-445	225	7	effects	effect	NOUN
gujaf-445	225	8	)	)	PUNCT
gujaf-445	225	9	variable	variable	ADJ
gujaf-445	225	10	parameter	parameter	NOUN
gujaf-445	225	11	sign	sign	PROPN
gujaf-445	225	12	coef	coef	PROPN
gujaf-445	225	13	.	.	PUNCT
gujaf-445	226	1	std	std	NOUN
gujaf-445	226	2	.	.	PUNCT
gujaf-445	227	1	err	err	PROPN
gujaf-445	227	2	.	.	PUNCT
gujaf-445	228	1	t	t	NOUN
gujaf-445	228	2	-	-	PUNCT
gujaf-445	228	3	value	value	NOUN
gujaf-445	228	4	p	p	NOUN
gujaf-445	228	5	-	-	PUNCT
gujaf-445	228	6	value	value	NOUN
gujaf-445	228	7	file𝑖,𝑡	file𝑖,𝑡	VERB
gujaf-445	228	8	𝛽1	𝛽1	NOUN
gujaf-445	228	9	–	–	PUNCT
gujaf-445	228	10	0.001	0.001	NUM
gujaf-445	228	11	0.214	0.214	NUM
gujaf-445	228	12	0.010	0.010	NUM
gujaf-445	228	13	0.995	0.995	NUM
gujaf-445	228	14	grfo𝑖,𝑡	grfo𝑖,𝑡	PROPN
gujaf-445	228	15	𝛽2	𝛽2	PROPN
gujaf-445	228	16	+	+	CCONJ
gujaf-445	228	17	-0.002	-0.002	PROPN
gujaf-445	228	18	*	*	SYM
gujaf-445	228	19	0.001	0.001	NUM
gujaf-445	228	20	-1.790	-1.790	NOUN
gujaf-445	228	21	0.080	0.080	NUM
gujaf-445	228	22	cmpb𝑖,𝑡	cmpb𝑖,𝑡	PROPN
gujaf-445	228	23	𝛽3	𝛽3	PROPN
gujaf-445	228	24	±	±	NUM
gujaf-445	228	25	0.006	0.006	NUM
gujaf-445	228	26	0.006	0.006	NUM
gujaf-445	228	27	0.900	0.900	NUM
gujaf-445	228	28	0.373	0.373	NUM
gujaf-445	228	29	liqt𝑖,𝑡	liqt𝑖,𝑡	VERB
gujaf-445	228	30	𝛽4	𝛽4	PROPN
gujaf-445	228	31	+	+	CCONJ
gujaf-445	228	32	-0.007	-0.007	NOUN
gujaf-445	228	33	0.006	0.006	NUM
gujaf-445	228	34	-1.240	-1.240	NOUN
gujaf-445	228	35	0.223	0.223	NUM
gujaf-445	228	36	fsze𝑖,𝑡	fsze𝑖,𝑡	X
gujaf-445	228	37	𝛽5	𝛽5	PROPN
gujaf-445	228	38	±	±	NOUN
gujaf-445	228	39	-0.114	-0.114	NOUN
gujaf-445	228	40	*	*	NOUN
gujaf-445	228	41	0.057	0.057	NUM
gujaf-445	228	42	-2.000	-2.000	NUM
gujaf-445	228	43	0.052	0.052	NUM
gujaf-445	228	44	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	228	45	,	,	PUNCT
gujaf-445	228	46	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	228	47	494	494	NUM
gujaf-445	228	48	variable	variable	ADJ
gujaf-445	228	49	parameter	parameter	NOUN
gujaf-445	228	50	sign	sign	PROPN
gujaf-445	228	51	coef	coef	PROPN
gujaf-445	228	52	.	.	PUNCT
gujaf-445	229	1	std	std	NOUN
gujaf-445	229	2	.	.	PUNCT
gujaf-445	230	1	err	err	PROPN
gujaf-445	230	2	.	.	PUNCT
gujaf-445	231	1	t	t	NOUN
gujaf-445	231	2	-	-	PUNCT
gujaf-445	231	3	value	value	NOUN
gujaf-445	231	4	p	p	NOUN
gujaf-445	231	5	-	-	PUNCT
gujaf-445	231	6	value	value	NOUN
gujaf-445	231	7	fage𝑖,𝑡	fage𝑖,𝑡	NOUN
gujaf-445	231	8	𝛽6	𝛽6	NOUN
gujaf-445	231	9	+	+	CCONJ
gujaf-445	231	10	0.000	0.000	NUM
gujaf-445	231	11	0.002	0.002	NUM
gujaf-445	231	12	0.090	0.090	NUM
gujaf-445	231	13	0.926	0.926	NUM
gujaf-445	231	14	csix𝑖,𝑡	csix𝑖,𝑡	VERB
gujaf-445	231	15	𝛽7	𝛽7	NOUN
gujaf-445	231	16	±	±	NOUN
gujaf-445	231	17	0.116	0.116	NUM
gujaf-445	231	18	0.158	0.158	NUM
gujaf-445	231	19	0.740	0.740	NUM
gujaf-445	231	20	0.466	0.466	NUM
gujaf-445	231	21	constant	constant	ADJ
gujaf-445	231	22	𝛽0	𝛽0	NOUN
gujaf-445	231	23	0.911	0.911	NUM
gujaf-445	231	24	*	*	PUNCT
gujaf-445	231	25	*	*	NOUN
gujaf-445	231	26	0.440	0.440	NUM
gujaf-445	231	27	2.070	2.070	NUM
gujaf-445	231	28	0.044	0.044	NUM
gujaf-445	231	29	modelsummary	modelsummary	ADJ
gujaf-445	231	30	r	r	NOUN
gujaf-445	231	31	-	-	PUNCT
gujaf-445	231	32	squared	square	VERB
gujaf-445	231	33	0.125	0.125	NUM
gujaf-445	231	34	f	f	X
gujaf-445	231	35	-	-	PUNCT
gujaf-445	231	36	test	test	NOUN
gujaf-445	231	37	2.708	2.708	NUM
gujaf-445	231	38	prob	prob	NOUN
gujaf-445	231	39	>	>	X
gujaf-445	231	40	f	f	PROPN
gujaf-445	231	41	0.0133	0.0133	NUM
gujaf-445	231	42	source	source	NOUN
gujaf-445	231	43	:	:	PUNCT
gujaf-445	231	44	author	author	NOUN
gujaf-445	231	45	(	(	PUNCT
gujaf-445	231	46	2024	2024	NUM
gujaf-445	231	47	)	)	PUNCT
gujaf-445	231	48	.	.	PUNCT
gujaf-445	232	1	table	table	NOUN
gujaf-445	232	2	7	7	NUM
gujaf-445	232	3	:	:	PUNCT
gujaf-445	232	4	glsrandom	glsrandom	PROPN
gujaf-445	232	5	effectswith	effectswith	PROPN
gujaf-445	232	6	moderator(csix	moderator(csix	PROPN
gujaf-445	232	7	)	)	PUNCT
gujaf-445	232	8	variable	variable	ADJ
gujaf-445	232	9	parameter	parameter	NOUN
gujaf-445	232	10	sign	sign	PROPN
gujaf-445	232	11	coef	coef	PROPN
gujaf-445	232	12	.	.	PUNCT
gujaf-445	233	1	std	std	NOUN
gujaf-445	233	2	.	.	PUNCT
gujaf-445	234	1	err	err	PROPN
gujaf-445	234	2	.	.	PUNCT
gujaf-445	235	1	t	t	NOUN
gujaf-445	235	2	-	-	PUNCT
gujaf-445	235	3	value	value	NOUN
gujaf-445	235	4	p	p	NOUN
gujaf-445	235	5	-	-	PUNCT
gujaf-445	235	6	value	value	NOUN
gujaf-445	235	7	file𝑖,𝑡	file𝑖,𝑡	VERB
gujaf-445	235	8	𝛽1	𝛽1	NOUN
gujaf-445	235	9	–	–	PUNCT
gujaf-445	235	10	-0.051	-0.051	NUM
gujaf-445	235	11	0.331	0.331	NUM
gujaf-445	235	12	-0.150	-0.150	NOUN
gujaf-445	235	13	0.879	0.879	NUM
gujaf-445	235	14	grfo𝑖,𝑡	grfo𝑖,𝑡	PROPN
gujaf-445	235	15	𝛽2	𝛽2	PROPN
gujaf-445	235	16	+	+	CCONJ
gujaf-445	235	17	-0.114	-0.114	NOUN
gujaf-445	235	18	*	*	X
gujaf-445	235	19	0.067	0.067	NUM
gujaf-445	235	20	-1.710	-1.710	NUM
gujaf-445	235	21	0.095	0.095	NUM
gujaf-445	235	22	cmpb𝑖,𝑡	cmpb𝑖,𝑡	VERB
gujaf-445	235	23	𝛽3	𝛽3	PROPN
gujaf-445	235	24	±	±	PROPN
gujaf-445	235	25	0.018	0.018	NUM
gujaf-445	235	26	0.020	0.020	NUM
gujaf-445	235	27	0.910	0.910	NUM
gujaf-445	235	28	0.371	0.371	NUM
gujaf-445	235	29	liqt𝑖,𝑡	liqt𝑖,𝑡	VERB
gujaf-445	235	30	𝛽4	𝛽4	PROPN
gujaf-445	235	31	+	+	CCONJ
gujaf-445	235	32	0.065	0.065	NUM
gujaf-445	235	33	*	*	PUNCT
gujaf-445	235	34	*	*	PUNCT
gujaf-445	235	35	*	*	PUNCT
gujaf-445	236	1	0.022	0.022	NUM
gujaf-445	236	2	2.920	2.920	NUM
gujaf-445	236	3	0.006	0.006	NUM
gujaf-445	236	4	fsze𝑖,𝑡	fsze𝑖,𝑡	X
gujaf-445	236	5	𝛽5	𝛽5	PROPN
gujaf-445	236	6	±	±	NOUN
gujaf-445	236	7	-0.155	-0.155	NOUN
gujaf-445	236	8	0.107	0.107	NUM
gujaf-445	236	9	-1.450	-1.450	NUM
gujaf-445	236	10	0.156	0.156	NUM
gujaf-445	236	11	fage𝑖,𝑡	fage𝑖,𝑡	NOUN
gujaf-445	236	12	𝛽6	𝛽6	NOUN
gujaf-445	236	13	+	+	CCONJ
gujaf-445	236	14	-0.003	-0.003	NOUN
gujaf-445	236	15	0.002	0.002	NUM
gujaf-445	236	16	-1.140	-1.140	NOUN
gujaf-445	236	17	0.262	0.262	NUM
gujaf-445	236	18	csix𝑖,𝑡	csix𝑖,𝑡	NOUN
gujaf-445	236	19	𝛽7	𝛽7	NOUN
gujaf-445	236	20	±	±	NUM
gujaf-445	236	21	3.049	3.049	NUM
gujaf-445	236	22	2.902	2.902	NUM
gujaf-445	236	23	1.050	1.050	NUM
gujaf-445	236	24	0.300	0.300	NUM
gujaf-445	236	25	file𝑖,𝑡×csix𝑖,𝑡	file𝑖,𝑡×csix𝑖,𝑡	NOUN
gujaf-445	236	26	𝛽8	𝛽8	PROPN
gujaf-445	236	27	±	±	NUM
gujaf-445	236	28	1.656	1.656	NUM
gujaf-445	236	29	1.299	1.299	NUM
gujaf-445	236	30	1.270	1.270	NUM
gujaf-445	236	31	0.211	0.211	NUM
gujaf-445	236	32	grfo𝑖,𝑡×csix𝑖,𝑡	grfo𝑖,𝑡×csix𝑖,𝑡	PROPN
gujaf-445	236	33	𝛽9	𝛽9	ADJ
gujaf-445	236	34	±	±	NOUN
gujaf-445	236	35	0.249	0.249	NUM
gujaf-445	236	36	0.150	0.150	NUM
gujaf-445	236	37	1.660	1.660	NUM
gujaf-445	236	38	0.106	0.106	NUM
gujaf-445	236	39	cmpb𝑖,𝑡×csix𝑖,𝑡	cmpb𝑖,𝑡×csix𝑖,𝑡	NOUN
gujaf-445	236	40	𝛽10	𝛽10	NUM
gujaf-445	236	41	±	±	NUM
gujaf-445	236	42	-0.022	-0.022	NUM
gujaf-445	236	43	0.058	0.058	NUM
gujaf-445	236	44	-0.390	-0.390	NOUN
gujaf-445	236	45	0.701	0.701	NUM
gujaf-445	236	46	liqt𝑖,𝑡×csix𝑖,𝑡	liqt𝑖,𝑡×csix𝑖,𝑡	ADJ
gujaf-445	236	47	𝛽11	𝛽11	NOUN
gujaf-445	236	48	±	±	NUM
gujaf-445	236	49	-0.933	-0.933	NOUN
gujaf-445	236	50	*	*	PUNCT
gujaf-445	236	51	*	*	PUNCT
gujaf-445	236	52	*	*	PUNCT
gujaf-445	236	53	0.314	0.314	NUM
gujaf-445	236	54	-2.970	-2.970	SYM
gujaf-445	236	55	0.005	0.005	NUM
gujaf-445	236	56	fsze𝑖,𝑡×csix𝑖,𝑡	fsze𝑖,𝑡×csix𝑖,𝑡	X
gujaf-445	236	57	𝛽12	𝛽12	PROPN
gujaf-445	236	58	±	±	NOUN
gujaf-445	236	59	-0.462	-0.462	NUM
gujaf-445	236	60	0.442	0.442	NUM
gujaf-445	236	61	-1.040	-1.040	PUNCT
gujaf-445	236	62	0.304	0.304	NUM
gujaf-445	236	63	fage𝑖,𝑡×csix𝑖,𝑡	fage𝑖,𝑡×csix𝑖,𝑡	NOUN
gujaf-445	236	64	𝛽13	𝛽13	ADJ
gujaf-445	236	65	±	±	NOUN
gujaf-445	236	66	0.031	0.031	NUM
gujaf-445	236	67	0.023	0.023	NUM
gujaf-445	236	68	1.340	1.340	NUM
gujaf-445	236	69	0.189	0.189	PRON
gujaf-445	236	70	constant	constant	ADJ
gujaf-445	236	71	𝛽0	𝛽0	NOUN
gujaf-445	236	72	1.261	1.261	NUM
gujaf-445	236	73	0.788	0.788	NUM
gujaf-445	236	74	1.600	1.600	NUM
gujaf-445	236	75	0.118	0.118	NUM
gujaf-445	236	76	modelsummary	modelsummary	NOUN
gujaf-445	236	77	:	:	PUNCT
gujaf-445	236	78	r	r	X
gujaf-445	236	79	-	-	PUNCT
gujaf-445	236	80	squared	square	VERB
gujaf-445	236	81	0.340	0.340	NUM
gujaf-445	236	82	f	f	NOUN
gujaf-445	236	83	-	-	PUNCT
gujaf-445	236	84	test	test	NOUN
gujaf-445	236	85	2.532	2.532	NUM
gujaf-445	236	86	prob	prob	NOUN
gujaf-445	236	87	>	>	X
gujaf-445	236	88	f	f	PROPN
gujaf-445	236	89	0.014	0.014	NUM
gujaf-445	236	90	source	source	NOUN
gujaf-445	236	91	:	:	PUNCT
gujaf-445	236	92	author	author	NOUN
gujaf-445	236	93	(	(	PUNCT
gujaf-445	236	94	2024	2024	NUM
gujaf-445	236	95	)	)	PUNCT
gujaf-445	236	96	.	.	PUNCT
gujaf-445	237	1	hypotheses	hypothesis	NOUN
gujaf-445	237	2	evaluation	evaluation	NOUN
gujaf-445	237	3	hypothesis1,predictingasignificantmoderatingeffectofclimatesensitivityonthe	hypothesis1,predictingasignificantmoderatingeffectofclimatesensitivityonthe	DET
gujaf-445	237	4	relationshipbetweenleverageandperformance	relationshipbetweenleverageandperformance	NOUN
gujaf-445	237	5	,	,	PUNCT
gujaf-445	237	6	isnotsupported.theinteractiontermis	isnotsupported.theinteractiontermis	PROPN
gujaf-445	237	7	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	237	8	,	,	PUNCT
gujaf-445	237	9	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	237	10	495	495	NUM
gujaf-445	237	11	statistically	statistically	ADV
gujaf-445	237	12	insignificant	insignificant	ADJ
gujaf-445	237	13	(	(	PUNCT
gujaf-445	237	14	p	p	X
gujaf-445	237	15	=	=	NOUN
gujaf-445	237	16	0.211	0.211	NUM
gujaf-445	237	17	)	)	PUNCT
gujaf-445	237	18	,	,	PUNCT
gujaf-445	237	19	indicating	indicate	VERB
gujaf-445	237	20	that	that	SCONJ
gujaf-445	237	21	climate	climate	NOUN
gujaf-445	237	22	sensitivity	sensitivity	NOUN
gujaf-445	237	23	does	do	AUX
gujaf-445	237	24	not	not	PART
gujaf-445	237	25	amplify	amplify	VERB
gujaf-445	237	26	or	or	CCONJ
gujaf-445	237	27	mitigate	mitigate	VERB
gujaf-445	237	28	the	the	DET
gujaf-445	237	29	leverage	leverage	NOUN
gujaf-445	237	30	-	-	PUNCT
gujaf-445	237	31	performance	performance	NOUN
gujaf-445	237	32	nexus	nexus	NOUN
gujaf-445	237	33	.	.	PUNCT
gujaf-445	238	1	this	this	PRON
gujaf-445	238	2	may	may	AUX
gujaf-445	238	3	be	be	AUX
gujaf-445	238	4	due	due	ADJ
gujaf-445	238	5	to	to	ADP
gujaf-445	238	6	the	the	DET
gujaf-445	238	7	relatively	relatively	ADV
gujaf-445	238	8	low	low	ADJ
gujaf-445	238	9	leverage	leverage	NOUN
gujaf-445	238	10	ratios	ratio	NOUN
gujaf-445	238	11	in	in	ADP
gujaf-445	238	12	the	the	DET
gujaf-445	238	13	sample	sample	NOUN
gujaf-445	238	14	,	,	PUNCT
gujaf-445	238	15	which	which	PRON
gujaf-445	238	16	limits	limit	VERB
gujaf-445	238	17	potential	potential	ADJ
gujaf-445	238	18	distress	distress	NOUN
gujaf-445	238	19	effects	effect	NOUN
gujaf-445	238	20	in	in	ADP
gujaf-445	238	21	adverse	adverse	ADJ
gujaf-445	238	22	conditions	condition	NOUN
gujaf-445	238	23	(	(	PUNCT
gujaf-445	238	24	eze	eze	VERB
gujaf-445	238	25	&	&	CCONJ
gujaf-445	238	26	enekwe	enekwe	NOUN
gujaf-445	238	27	,	,	PUNCT
gujaf-445	238	28	2022	2022	NUM
gujaf-445	238	29	;	;	PUNCT
gujaf-445	238	30	yusuf	yusuf	PROPN
gujaf-445	238	31	&	&	CCONJ
gujaf-445	238	32	bako	bako	PROPN
gujaf-445	238	33	,	,	PUNCT
gujaf-445	238	34	2023	2023	NUM
gujaf-445	238	35	)	)	PUNCT
gujaf-445	238	36	.	.	PUNCT
gujaf-445	239	1	hypothesis2,concerningthemoderatingroleongrowthopportunity	hypothesis2,concerningthemoderatingroleongrowthopportunity	NOUN
gujaf-445	239	2	,	,	PUNCT
gujaf-445	239	3	isweaklysupported(p	isweaklysupported(p	NOUN
gujaf-445	239	4	=	=	NOUN
gujaf-445	239	5	0.106	0.106	NUM
gujaf-445	239	6	)	)	PUNCT
gujaf-445	239	7	.	.	PUNCT
gujaf-445	240	1	the	the	DET
gujaf-445	240	2	sign	sign	NOUN
gujaf-445	240	3	of	of	ADP
gujaf-445	240	4	the	the	DET
gujaf-445	240	5	coefficient	coefficient	NOUN
gujaf-445	240	6	suggests	suggest	VERB
gujaf-445	240	7	that	that	SCONJ
gujaf-445	240	8	higher	high	ADJ
gujaf-445	240	9	climate	climate	NOUN
gujaf-445	240	10	sensitivity	sensitivity	NOUN
gujaf-445	240	11	reduces	reduce	VERB
gujaf-445	240	12	the	the	DET
gujaf-445	240	13	positive	positive	ADJ
gujaf-445	240	14	value	value	NOUN
gujaf-445	240	15	of	of	ADP
gujaf-445	240	16	growth	growth	NOUN
gujaf-445	240	17	opportunities	opportunity	NOUN
gujaf-445	240	18	,	,	PUNCT
gujaf-445	240	19	possibly	possibly	ADV
gujaf-445	240	20	by	by	ADP
gujaf-445	240	21	increasing	increase	VERB
gujaf-445	240	22	uncertainty	uncertainty	NOUN
gujaf-445	240	23	in	in	ADP
gujaf-445	240	24	returns	return	NOUN
gujaf-445	240	25	.	.	PUNCT
gujaf-445	241	1	this	this	DET
gujaf-445	241	2	alignswiththerealoptionstheory	alignswiththerealoptionstheory	NOUN
gujaf-445	241	3	,	,	PUNCT
gujaf-445	241	4	whereenvironmentalvolatilitydelaysinvestment(dixit	whereenvironmentalvolatilitydelaysinvestment(dixit	PROPN
gujaf-445	241	5	&	&	CCONJ
gujaf-445	241	6	pindyck	pindyck	PROPN
gujaf-445	241	7	,	,	PUNCT
gujaf-445	241	8	1994	1994	NUM
gujaf-445	241	9	)	)	PUNCT
gujaf-445	241	10	,	,	PUNCT
gujaf-445	241	11	and	and	CCONJ
gujaf-445	241	12	confirms	confirm	VERB
gujaf-445	241	13	empirical	empirical	ADJ
gujaf-445	241	14	observations	observation	NOUN
gujaf-445	241	15	in	in	ADP
gujaf-445	241	16	climate	climate	NOUN
gujaf-445	241	17	-	-	PUNCT
gujaf-445	241	18	sensitive	sensitive	ADJ
gujaf-445	241	19	sectors	sector	NOUN
gujaf-445	241	20	(	(	PUNCT
gujaf-445	241	21	wang	wang	PROPN
gujaf-445	241	22	etal	etal	PROPN
gujaf-445	241	23	.	.	PUNCT
gujaf-445	241	24	,	,	PUNCT
gujaf-445	241	25	2022	2022	NUM
gujaf-445	241	26	;	;	PUNCT
gujaf-445	241	27	idemudia	idemudia	PROPN
gujaf-445	241	28	et	et	PROPN
gujaf-445	241	29	al	al	PROPN
gujaf-445	241	30	.	.	PROPN
gujaf-445	241	31	,	,	PUNCT
gujaf-445	241	32	2021	2021	NUM
gujaf-445	241	33	)	)	PUNCT
gujaf-445	241	34	.	.	PUNCT
gujaf-445	242	1	hypothesis	hypothesis	NOUN
gujaf-445	242	2	3	3	NUM
gujaf-445	242	3	is	be	AUX
gujaf-445	242	4	not	not	PART
gujaf-445	242	5	supported	support	VERB
gujaf-445	242	6	,	,	PUNCT
gujaf-445	242	7	as	as	SCONJ
gujaf-445	242	8	the	the	DET
gujaf-445	242	9	interaction	interaction	NOUN
gujaf-445	242	10	between	between	ADP
gujaf-445	242	11	complexity	complexity	NOUN
gujaf-445	242	12	and	and	CCONJ
gujaf-445	242	13	climate	climate	NOUN
gujaf-445	242	14	sensitivityis	sensitivityis	NOUN
gujaf-445	242	15	insignificant	insignificant	ADJ
gujaf-445	242	16	(	(	PUNCT
gujaf-445	242	17	p	p	X
gujaf-445	242	18	=	=	NOUN
gujaf-445	242	19	0.701	0.701	NUM
gujaf-445	242	20	)	)	PUNCT
gujaf-445	242	21	.	.	PUNCT
gujaf-445	243	1	this	this	PRON
gujaf-445	243	2	suggests	suggest	VERB
gujaf-445	243	3	that	that	SCONJ
gujaf-445	243	4	diversified	diversified	ADJ
gujaf-445	243	5	operations	operation	NOUN
gujaf-445	243	6	or	or	CCONJ
gujaf-445	243	7	segmented	segment	VERB
gujaf-445	243	8	subsidiaries	subsidiary	NOUN
gujaf-445	243	9	neither	neither	CCONJ
gujaf-445	243	10	buffer	buffer	VERB
gujaf-445	243	11	nor	nor	CCONJ
gujaf-445	243	12	exacerbate	exacerbate	VERB
gujaf-445	243	13	climate	climate	NOUN
gujaf-445	243	14	-	-	PUNCT
gujaf-445	243	15	induced	induce	VERB
gujaf-445	243	16	risks	risk	NOUN
gujaf-445	243	17	on	on	ADP
gujaf-445	243	18	firm	firm	ADJ
gujaf-445	243	19	profitability	profitability	NOUN
gujaf-445	243	20	,	,	PUNCT
gujaf-445	243	21	perhaps	perhaps	ADV
gujaf-445	243	22	due	due	ADP
gujaf-445	243	23	to	to	ADP
gujaf-445	243	24	a	a	DET
gujaf-445	243	25	lack	lack	NOUN
gujaf-445	243	26	of	of	ADP
gujaf-445	243	27	strategic	strategic	ADJ
gujaf-445	243	28	climate	climate	NOUN
gujaf-445	243	29	alignment	alignment	NOUN
gujaf-445	243	30	across	across	ADP
gujaf-445	243	31	business	business	NOUN
gujaf-445	243	32	units	unit	NOUN
gujaf-445	243	33	(	(	PUNCT
gujaf-445	243	34	anyanwu	anyanwu	PROPN
gujaf-445	243	35	&	&	CCONJ
gujaf-445	243	36	okolo	okolo	PROPN
gujaf-445	243	37	,	,	PUNCT
gujaf-445	243	38	2021	2021	NUM
gujaf-445	243	39	;	;	PUNCT
gujaf-445	243	40	oyebanji	oyebanji	PRON
gujaf-445	243	41	&	&	CCONJ
gujaf-445	243	42	akpan	akpan	PROPN
gujaf-445	243	43	,	,	PUNCT
gujaf-445	243	44	2023	2023	NUM
gujaf-445	243	45	)	)	PUNCT
gujaf-445	243	46	.	.	PUNCT
gujaf-445	244	1	hypothesis	hypothesis	NOUN
gujaf-445	244	2	4	4	NUM
gujaf-445	244	3	is	be	AUX
gujaf-445	244	4	robustly	robustly	ADV
gujaf-445	244	5	supported	support	VERB
gujaf-445	244	6	.	.	PUNCT
gujaf-445	245	1	the	the	DET
gujaf-445	245	2	significant	significant	ADJ
gujaf-445	245	3	and	and	CCONJ
gujaf-445	245	4	negative	negative	ADJ
gujaf-445	245	5	interaction	interaction	NOUN
gujaf-445	245	6	(	(	PUNCT
gujaf-445	245	7	p	p	NOUN
gujaf-445	245	8	=	=	NOUN
gujaf-445	245	9	0.005	0.005	NUM
gujaf-445	245	10	)	)	PUNCT
gujaf-445	245	11	betweenliquidityandclimatesensitivityconfirms	betweenliquidityandclimatesensitivityconfirm	VERB
gujaf-445	245	12	thatexcessliquidityundervolatileclimatic	thatexcessliquidityundervolatileclimatic	ADJ
gujaf-445	245	13	regimes	regime	NOUN
gujaf-445	245	14	may	may	AUX
gujaf-445	245	15	impair	impair	VERB
gujaf-445	245	16	resource	resource	NOUN
gujaf-445	245	17	efficiency	efficiency	NOUN
gujaf-445	245	18	.	.	PUNCT
gujaf-445	246	1	this	this	PRON
gujaf-445	246	2	is	be	AUX
gujaf-445	246	3	consistent	consistent	ADJ
gujaf-445	246	4	with	with	ADP
gujaf-445	246	5	the	the	DET
gujaf-445	246	6	trade	trade	NOUN
gujaf-445	246	7	-	-	PUNCT
gujaf-445	246	8	off	off	NOUN
gujaf-445	246	9	theory‘swarningonholdingexcessiveidleassetsinuncertainmacroeconomicenvironments(ugwu	theory‘swarningonholdingexcessiveidleassetsinuncertainmacroeconomicenvironments(ugwu	PROPN
gujaf-445	246	10	et	et	PROPN
gujaf-445	246	11	al	al	PROPN
gujaf-445	246	12	.	.	PROPN
gujaf-445	246	13	,	,	PUNCT
gujaf-445	246	14	2023	2023	NUM
gujaf-445	246	15	;	;	PUNCT
gujaf-445	246	16	ibrahim	ibrahim	PROPN
gujaf-445	246	17	&	&	CCONJ
gujaf-445	246	18	salihu	salihu	PROPN
gujaf-445	246	19	,	,	PUNCT
gujaf-445	246	20	2021	2021	NUM
gujaf-445	246	21	)	)	PUNCT
gujaf-445	246	22	.	.	PUNCT
gujaf-445	247	1	hypotheses	hypothesis	NOUN
gujaf-445	247	2	5	5	NUM
gujaf-445	247	3	and	and	CCONJ
gujaf-445	247	4	6	6	NUM
gujaf-445	247	5	,	,	PUNCT
gujaf-445	247	6	related	relate	VERB
gujaf-445	247	7	to	to	ADP
gujaf-445	247	8	firm	firm	ADJ
gujaf-445	247	9	size	size	NOUN
gujaf-445	247	10	and	and	CCONJ
gujaf-445	247	11	firm	firm	ADJ
gujaf-445	247	12	age	age	NOUN
gujaf-445	247	13	respectively	respectively	ADV
gujaf-445	247	14	,	,	PUNCT
gujaf-445	247	15	are	be	AUX
gujaf-445	247	16	unsupported	unsupported	ADJ
gujaf-445	247	17	.	.	PUNCT
gujaf-445	248	1	their	their	PRON
gujaf-445	248	2	interaction	interaction	NOUN
gujaf-445	248	3	effects	effect	NOUN
gujaf-445	248	4	are	be	AUX
gujaf-445	248	5	statistically	statistically	ADV
gujaf-445	248	6	insignificant	insignificant	ADJ
gujaf-445	248	7	(	(	PUNCT
gujaf-445	248	8	p	p	X
gujaf-445	248	9	>	>	X
gujaf-445	248	10	0.15	0.15	NUM
gujaf-445	248	11	)	)	PUNCT
gujaf-445	248	12	,	,	PUNCT
gujaf-445	248	13	suggesting	suggest	VERB
gujaf-445	248	14	that	that	SCONJ
gujaf-445	248	15	neither	neither	CCONJ
gujaf-445	248	16	structural	structural	ADJ
gujaf-445	248	17	maturity	maturity	NOUN
gujaf-445	248	18	nor	nor	CCONJ
gujaf-445	248	19	asset	asset	NOUN
gujaf-445	248	20	base	base	NOUN
gujaf-445	248	21	substantially	substantially	ADV
gujaf-445	248	22	moderates	moderate	VERB
gujaf-445	248	23	the	the	DET
gujaf-445	248	24	impact	impact	NOUN
gujaf-445	248	25	of	of	ADP
gujaf-445	248	26	climate	climate	NOUN
gujaf-445	248	27	variability	variability	NOUN
gujaf-445	248	28	on	on	ADP
gujaf-445	248	29	performance	performance	NOUN
gujaf-445	248	30	.	.	PUNCT
gujaf-445	249	1	this	this	PRON
gujaf-445	249	2	might	might	AUX
gujaf-445	249	3	imply	imply	VERB
gujaf-445	249	4	that	that	PRON
gujaf-445	249	5	climate	climate	NOUN
gujaf-445	249	6	resilience	resilience	NOUN
gujaf-445	249	7	in	in	ADP
gujaf-445	249	8	nigerian	nigerian	ADJ
gujaf-445	249	9	agriculture	agriculture	NOUN
gujaf-445	249	10	depends	depend	VERB
gujaf-445	249	11	more	more	ADV
gujaf-445	249	12	on	on	ADP
gujaf-445	249	13	adaptive	adaptive	ADJ
gujaf-445	249	14	investments	investment	NOUN
gujaf-445	249	15	than	than	ADP
gujaf-445	249	16	on	on	ADP
gujaf-445	249	17	static	static	ADJ
gujaf-445	249	18	characteristics	characteristic	NOUN
gujaf-445	249	19	such	such	ADJ
gujaf-445	249	20	as	as	ADP
gujaf-445	249	21	age	age	NOUN
gujaf-445	249	22	or	or	CCONJ
gujaf-445	249	23	size	size	NOUN
gujaf-445	249	24	(	(	PUNCT
gujaf-445	249	25	ogundipe	ogundipe	NOUN
gujaf-445	249	26	et	et	PROPN
gujaf-445	249	27	al	al	PROPN
gujaf-445	249	28	.	.	PROPN
gujaf-445	249	29	,	,	PUNCT
gujaf-445	249	30	2020	2020	NUM
gujaf-445	249	31	;	;	PUNCT
gujaf-445	249	32	musa	musa	PROPN
gujaf-445	249	33	&	&	CCONJ
gujaf-445	249	34	afolabi	afolabi	NOUN
gujaf-445	249	35	,	,	PUNCT
gujaf-445	249	36	2023	2023	NUM
gujaf-445	249	37	)	)	PUNCT
gujaf-445	249	38	.	.	PUNCT
gujaf-445	250	1	policyimplications	policyimplication	NOUN
gujaf-445	250	2	first	first	ADV
gujaf-445	250	3	,	,	PUNCT
gujaf-445	250	4	policymakers	policymaker	NOUN
gujaf-445	250	5	must	must	AUX
gujaf-445	250	6	tailor	tailor	VERB
gujaf-445	250	7	fiscal	fiscal	ADJ
gujaf-445	250	8	and	and	CCONJ
gujaf-445	250	9	environmental	environmental	ADJ
gujaf-445	250	10	support	support	NOUN
gujaf-445	250	11	systems	system	NOUN
gujaf-445	250	12	toward	toward	ADP
gujaf-445	250	13	liquidity	liquidity	NOUN
gujaf-445	250	14	optimization	optimization	NOUN
gujaf-445	250	15	,	,	PUNCT
gujaf-445	250	16	ensuring	ensure	VERB
gujaf-445	250	17	agricultural	agricultural	ADJ
gujaf-445	250	18	firms	firm	NOUN
gujaf-445	250	19	maintain	maintain	VERB
gujaf-445	250	20	not	not	PART
gujaf-445	250	21	just	just	ADV
gujaf-445	250	22	liquidity	liquidity	NOUN
gujaf-445	250	23	but	but	CCONJ
gujaf-445	250	24	deployable	deployable	ADJ
gujaf-445	250	25	,	,	PUNCT
gujaf-445	250	26	climate	climate	NOUN
gujaf-445	250	27	resilient	resilient	ADJ
gujaf-445	250	28	capital	capital	NOUN
gujaf-445	250	29	.	.	PUNCT
gujaf-445	251	1	as	as	SCONJ
gujaf-445	251	2	excess	excess	ADJ
gujaf-445	251	3	liquidity	liquidity	NOUN
gujaf-445	251	4	is	be	AUX
gujaf-445	251	5	shown	show	VERB
gujaf-445	251	6	to	to	PART
gujaf-445	251	7	diminish	diminish	VERB
gujaf-445	251	8	profitability	profitability	NOUN
gujaf-445	251	9	under	under	ADP
gujaf-445	251	10	climate	climate	NOUN
gujaf-445	251	11	sensitivity	sensitivity	NOUN
gujaf-445	251	12	,	,	PUNCT
gujaf-445	251	13	targeted	target	VERB
gujaf-445	251	14	investment	investment	NOUN
gujaf-445	251	15	incentives	incentive	NOUN
gujaf-445	251	16	are	be	AUX
gujaf-445	251	17	needed	need	VERB
gujaf-445	251	18	(	(	PUNCT
gujaf-445	251	19	ibrahim	ibrahim	PROPN
gujaf-445	251	20	&	&	CCONJ
gujaf-445	251	21	salihu	salihu	PROPN
gujaf-445	251	22	,	,	PUNCT
gujaf-445	251	23	2021	2021	NUM
gujaf-445	251	24	;	;	PUNCT
gujaf-445	251	25	ugwu	ugwu	PROPN
gujaf-445	251	26	et	et	PROPN
gujaf-445	251	27	al	al	PROPN
gujaf-445	251	28	.	.	PROPN
gujaf-445	251	29	,	,	PUNCT
gujaf-445	251	30	2023	2023	NUM
gujaf-445	251	31	)	)	PUNCT
gujaf-445	251	32	.	.	PUNCT
gujaf-445	252	1	second	second	ADJ
gujaf-445	252	2	,	,	PUNCT
gujaf-445	252	3	government	government	NOUN
gujaf-445	252	4	-	-	PUNCT
gujaf-445	252	5	backed	back	VERB
gujaf-445	252	6	insurance	insurance	NOUN
gujaf-445	252	7	schemes	scheme	NOUN
gujaf-445	252	8	should	should	AUX
gujaf-445	252	9	be	be	AUX
gujaf-445	252	10	extended	extend	VERB
gujaf-445	252	11	to	to	ADP
gujaf-445	252	12	firms	firm	NOUN
gujaf-445	252	13	with	with	ADP
gujaf-445	252	14	high	high	ADJ
gujaf-445	252	15	growth	growth	NOUN
gujaf-445	252	16	potential	potential	NOUN
gujaf-445	252	17	,	,	PUNCT
gujaf-445	252	18	enabling	enable	VERB
gujaf-445	252	19	them	they	PRON
gujaf-445	252	20	to	to	PART
gujaf-445	252	21	hedge	hedge	VERB
gujaf-445	252	22	against	against	ADP
gujaf-445	252	23	climate	climate	NOUN
gujaf-445	252	24	volatility	volatility	NOUN
gujaf-445	252	25	while	while	SCONJ
gujaf-445	252	26	preserving	preserve	VERB
gujaf-445	252	27	innovation	innovation	NOUN
gujaf-445	252	28	and	and	CCONJ
gujaf-445	252	29	expansion	expansion	NOUN
gujaf-445	252	30	incentives	incentive	NOUN
gujaf-445	252	31	(	(	PUNCT
gujaf-445	252	32	world	world	NOUN
gujaf-445	252	33	bank	bank	NOUN
gujaf-445	252	34	,	,	PUNCT
gujaf-445	252	35	2023	2023	NUM
gujaf-445	252	36	;	;	PUNCT
gujaf-445	252	37	adeyemi	adeyemi	ADV
gujaf-445	252	38	et	et	PROPN
gujaf-445	252	39	al	al	PROPN
gujaf-445	252	40	.	.	PROPN
gujaf-445	252	41	,	,	PUNCT
gujaf-445	252	42	2024	2024	NUM
gujaf-445	252	43	)	)	PUNCT
gujaf-445	252	44	.	.	PUNCT
gujaf-445	253	1	third	third	ADJ
gujaf-445	253	2	,	,	PUNCT
gujaf-445	253	3	regulatory	regulatory	ADJ
gujaf-445	253	4	frameworks	framework	NOUN
gujaf-445	253	5	should	should	AUX
gujaf-445	253	6	incorporate	incorporate	VERB
gujaf-445	253	7	climate	climate	NOUN
gujaf-445	253	8	risk	risk	NOUN
gujaf-445	253	9	stress	stress	NOUN
gujaf-445	253	10	-	-	PUNCT
gujaf-445	253	11	testing	testing	NOUN
gujaf-445	253	12	in	in	ADP
gujaf-445	253	13	financial	financial	ADJ
gujaf-445	253	14	reporting	reporting	NOUN
gujaf-445	253	15	standards	standard	NOUN
gujaf-445	253	16	for	for	ADP
gujaf-445	253	17	agricultural	agricultural	ADJ
gujaf-445	253	18	firms	firm	NOUN
gujaf-445	253	19	.	.	PUNCT
gujaf-445	254	1	such	such	ADJ
gujaf-445	254	2	practices	practice	NOUN
gujaf-445	254	3	could	could	AUX
gujaf-445	254	4	reveal	reveal	VERB
gujaf-445	254	5	systemic	systemic	ADJ
gujaf-445	254	6	vulnerabilities	vulnerability	NOUN
gujaf-445	254	7	and	and	CCONJ
gujaf-445	254	8	promote	promote	VERB
gujaf-445	254	9	data	data	NOUN
gujaf-445	254	10	-	-	PUNCT
gujaf-445	254	11	driven	drive	VERB
gujaf-445	254	12	risk	risk	NOUN
gujaf-445	254	13	management	management	NOUN
gujaf-445	254	14	(	(	PUNCT
gujaf-445	254	15	bakare	bakare	NOUN
gujaf-445	254	16	et	et	PROPN
gujaf-445	254	17	al	al	PROPN
gujaf-445	254	18	.	.	PROPN
gujaf-445	254	19	,	,	PUNCT
gujaf-445	254	20	2021	2021	NUM
gujaf-445	254	21	;	;	PUNCT
gujaf-445	254	22	fodio	fodio	PROPN
gujaf-445	254	23	et	et	PROPN
gujaf-445	254	24	al	al	PROPN
gujaf-445	254	25	.	.	PROPN
gujaf-445	254	26	,	,	PUNCT
gujaf-445	254	27	2020	2020	NUM
gujaf-445	254	28	)	)	PUNCT
gujaf-445	254	29	.	.	PUNCT
gujaf-445	255	1	fourth	fourth	ADJ
gujaf-445	255	2	,	,	PUNCT
gujaf-445	255	3	institutional	institutional	ADJ
gujaf-445	255	4	frameworks	framework	NOUN
gujaf-445	255	5	should	should	AUX
gujaf-445	255	6	promote	promote	VERB
gujaf-445	255	7	climate	climate	NOUN
gujaf-445	255	8	-	-	PUNCT
gujaf-445	255	9	smart	smart	ADJ
gujaf-445	255	10	agriculture	agriculture	NOUN
gujaf-445	255	11	(	(	PUNCT
gujaf-445	255	12	csa	csa	PROPN
gujaf-445	255	13	)	)	PUNCT
gujaf-445	255	14	investment	investment	NOUN
gujaf-445	255	15	channels	channel	NOUN
gujaf-445	255	16	through	through	ADP
gujaf-445	255	17	public	public	ADJ
gujaf-445	255	18	-	-	PUNCT
gujaf-445	255	19	private	private	ADJ
gujaf-445	255	20	partnerships	partnership	NOUN
gujaf-445	255	21	.	.	PUNCT
gujaf-445	256	1	firms	firm	NOUN
gujaf-445	256	2	lacking	lack	VERB
gujaf-445	256	3	complex	complex	ADJ
gujaf-445	256	4	structures	structure	NOUN
gujaf-445	256	5	or	or	CCONJ
gujaf-445	256	6	large	large	ADJ
gujaf-445	256	7	size	size	NOUN
gujaf-445	256	8	still	still	ADV
gujaf-445	256	9	require	require	VERB
gujaf-445	256	10	tailored	tailor	VERB
gujaf-445	256	11	tools	tool	NOUN
gujaf-445	256	12	to	to	PART
gujaf-445	256	13	offset	offset	VERB
gujaf-445	256	14	climate	climate	NOUN
gujaf-445	256	15	shocks	shock	NOUN
gujaf-445	256	16	,	,	PUNCT
gujaf-445	256	17	especially	especially	ADV
gujaf-445	256	18	in	in	ADP
gujaf-445	256	19	smallholder	smallholder	NOUN
gujaf-445	256	20	-	-	PUNCT
gujaf-445	256	21	dependent	dependent	ADJ
gujaf-445	256	22	regions	region	NOUN
gujaf-445	256	23	(	(	PUNCT
gujaf-445	256	24	nimet	nimet	ADJ
gujaf-445	256	25	,	,	PUNCT
gujaf-445	256	26	2022	2022	NUM
gujaf-445	256	27	;	;	PUNCT
gujaf-445	256	28	adeyemi	adeyemi	ADV
gujaf-445	256	29	et	et	PROPN
gujaf-445	256	30	al	al	PROPN
gujaf-445	256	31	.	.	PROPN
gujaf-445	256	32	,	,	PUNCT
gujaf-445	256	33	2024	2024	NUM
gujaf-445	256	34	)	)	PUNCT
gujaf-445	256	35	.	.	PUNCT
gujaf-445	257	1	finally	finally	ADV
gujaf-445	257	2	,	,	PUNCT
gujaf-445	257	3	capacity	capacity	NOUN
gujaf-445	257	4	-	-	PUNCT
gujaf-445	257	5	building	building	NOUN
gujaf-445	257	6	programs	program	NOUN
gujaf-445	257	7	must	must	AUX
gujaf-445	257	8	be	be	AUX
gujaf-445	257	9	launched	launch	VERB
gujaf-445	257	10	to	to	PART
gujaf-445	257	11	assist	assist	VERB
gujaf-445	257	12	agricultural	agricultural	ADJ
gujaf-445	257	13	firms	firm	NOUN
gujaf-445	257	14	,	,	PUNCT
gujaf-445	257	15	especially	especially	ADV
gujaf-445	257	16	younger	young	ADJ
gujaf-445	257	17	and	and	CCONJ
gujaf-445	257	18	smaller	small	ADJ
gujaf-445	257	19	entities	entity	NOUN
gujaf-445	257	20	,	,	PUNCT
gujaf-445	257	21	in	in	ADP
gujaf-445	257	22	climate	climate	NOUN
gujaf-445	257	23	adaptationplanning.ageandsizealonedonotensureresilience	adaptationplanning.ageandsizealonedonotensureresilience	NOUN
gujaf-445	257	24	,	,	PUNCT
gujaf-445	257	25	andstrategictrainingin	andstrategictrainingin	NOUN
gujaf-445	257	26	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	257	27	,	,	PUNCT
gujaf-445	257	28	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	257	29	496	496	NUM
gujaf-445	257	30	scenario	scenario	NOUN
gujaf-445	257	31	modeling	modeling	NOUN
gujaf-445	257	32	and	and	CCONJ
gujaf-445	257	33	climate	climate	NOUN
gujaf-445	257	34	-	-	PUNCT
gujaf-445	257	35	finance	finance	NOUN
gujaf-445	257	36	integration	integration	NOUN
gujaf-445	257	37	will	will	AUX
gujaf-445	257	38	be	be	AUX
gujaf-445	257	39	essential	essential	ADJ
gujaf-445	257	40	in	in	ADP
gujaf-445	257	41	the	the	DET
gujaf-445	257	42	coming	come	VERB
gujaf-445	257	43	decades	decade	NOUN
gujaf-445	257	44	(	(	PUNCT
gujaf-445	257	45	musa	musa	NOUN
gujaf-445	257	46	&	&	CCONJ
gujaf-445	257	47	afolabi	afolabi	NOUN
gujaf-445	257	48	,	,	PUNCT
gujaf-445	257	49	2023	2023	NUM
gujaf-445	257	50	;	;	PUNCT
gujaf-445	257	51	ogundipe	ogundipe	NOUN
gujaf-445	257	52	et	et	PROPN
gujaf-445	257	53	al	al	PROPN
gujaf-445	257	54	.	.	PROPN
gujaf-445	257	55	,	,	PUNCT
gujaf-445	257	56	2020	2020	NUM
gujaf-445	257	57	)	)	PUNCT
gujaf-445	257	58	.	.	PUNCT
gujaf-445	258	1	5.0	5.0	NUM
gujaf-445	258	2	conclusion	conclusion	NOUN
gujaf-445	258	3	this	this	DET
gujaf-445	258	4	study	study	NOUN
gujaf-445	258	5	highlights	highlight	VERB
gujaf-445	258	6	the	the	DET
gujaf-445	258	7	importance	importance	NOUN
gujaf-445	258	8	of	of	ADP
gujaf-445	258	9	climate	climate	NOUN
gujaf-445	258	10	-	-	PUNCT
gujaf-445	258	11	aware	aware	ADJ
gujaf-445	258	12	financial	financial	ADJ
gujaf-445	258	13	governance	governance	NOUN
gujaf-445	258	14	in	in	ADP
gujaf-445	258	15	agribusiness	agribusiness	NOUN
gujaf-445	258	16	.	.	PUNCT
gujaf-445	259	1	this	this	DET
gujaf-445	259	2	study	study	NOUN
gujaf-445	259	3	examined	examine	VERB
gujaf-445	259	4	the	the	DET
gujaf-445	259	5	moderating	moderate	VERB
gujaf-445	259	6	influence	influence	NOUN
gujaf-445	259	7	of	of	ADP
gujaf-445	259	8	climate	climate	NOUN
gujaf-445	259	9	sensitivity	sensitivity	NOUN
gujaf-445	259	10	on	on	ADP
gujaf-445	259	11	the	the	DET
gujaf-445	259	12	relationship	relationship	NOUN
gujaf-445	259	13	between	between	ADP
gujaf-445	259	14	firm	firm	ADJ
gujaf-445	259	15	-	-	PUNCT
gujaf-445	259	16	specific	specific	ADJ
gujaf-445	259	17	characteristics	characteristic	NOUN
gujaf-445	259	18	and	and	CCONJ
gujaf-445	259	19	financial	financial	ADJ
gujaf-445	259	20	performance	performance	NOUN
gujaf-445	259	21	among	among	ADP
gujaf-445	259	22	nigerian	nigerian	ADJ
gujaf-445	259	23	agricultural	agricultural	ADJ
gujaf-445	259	24	firms	firm	NOUN
gujaf-445	259	25	listed	list	VERB
gujaf-445	259	26	on	on	ADP
gujaf-445	259	27	the	the	DET
gujaf-445	259	28	nigerian	nigerian	ADJ
gujaf-445	259	29	exchange	exchange	NOUN
gujaf-445	259	30	group	group	NOUN
gujaf-445	259	31	from	from	ADP
gujaf-445	259	32	2014	2014	NUM
gujaf-445	259	33	to	to	ADP
gujaf-445	259	34	2023	2023	NUM
gujaf-445	259	35	.	.	PUNCT
gujaf-445	260	1	employing	employ	VERB
gujaf-445	260	2	a	a	DET
gujaf-445	260	3	generalized	generalized	ADJ
gujaf-445	260	4	least	least	ADJ
gujaf-445	260	5	squares	square	NOUN
gujaf-445	260	6	(	(	PUNCT
gujaf-445	260	7	gls)random	gls)random	PROPN
gujaf-445	260	8	effects	effect	VERB
gujaf-445	260	9	estimation	estimation	NOUN
gujaf-445	260	10	technique	technique	NOUN
gujaf-445	260	11	,	,	PUNCT
gujaf-445	260	12	the	the	DET
gujaf-445	260	13	results	result	NOUN
gujaf-445	260	14	underscorethe	underscorethe	ADP
gujaf-445	260	15	intricate	intricate	ADJ
gujaf-445	260	16	role	role	NOUN
gujaf-445	260	17	that	that	PRON
gujaf-445	260	18	climatic	climatic	ADJ
gujaf-445	260	19	variability	variability	NOUN
gujaf-445	260	20	plays	play	VERB
gujaf-445	260	21	in	in	ADP
gujaf-445	260	22	shaping	shape	VERB
gujaf-445	260	23	the	the	DET
gujaf-445	260	24	performance	performance	NOUN
gujaf-445	260	25	outcomes	outcome	NOUN
gujaf-445	260	26	of	of	ADP
gujaf-445	260	27	agribusinesses	agribusiness	NOUN
gujaf-445	260	28	in	in	ADP
gujaf-445	260	29	emerging	emerge	VERB
gujaf-445	260	30	economies	economy	NOUN
gujaf-445	260	31	.	.	PUNCT
gujaf-445	261	1	key	key	ADJ
gujaf-445	261	2	findings	finding	NOUN
gujaf-445	261	3	indicate	indicate	VERB
gujaf-445	261	4	that	that	SCONJ
gujaf-445	261	5	financial	financial	ADJ
gujaf-445	261	6	leverage	leverage	NOUN
gujaf-445	261	7	and	and	CCONJ
gujaf-445	261	8	business	business	NOUN
gujaf-445	261	9	complexity	complexity	NOUN
gujaf-445	261	10	are	be	AUX
gujaf-445	261	11	negatively	negatively	ADV
gujaf-445	261	12	associated	associate	VERB
gujaf-445	261	13	with	with	ADP
gujaf-445	261	14	financial	financial	ADJ
gujaf-445	261	15	performance	performance	NOUN
gujaf-445	261	16	,	,	PUNCT
gujaf-445	261	17	consistent	consistent	ADJ
gujaf-445	261	18	with	with	ADP
gujaf-445	261	19	pecking	pecking	NOUN
gujaf-445	261	20	order	order	NOUN
gujaf-445	261	21	theory	theory	NOUN
gujaf-445	261	22	and	and	CCONJ
gujaf-445	261	23	agency	agency	NOUN
gujaf-445	261	24	cost	cost	NOUN
gujaf-445	261	25	perspectives	perspective	NOUN
gujaf-445	261	26	(	(	PUNCT
gujaf-445	261	27	myers	myer	NOUN
gujaf-445	261	28	,	,	PUNCT
gujaf-445	261	29	2001	2001	NUM
gujaf-445	261	30	;	;	PUNCT
gujaf-445	261	31	jensen	jensen	PROPN
gujaf-445	261	32	,	,	PUNCT
gujaf-445	261	33	1986	1986	NUM
gujaf-445	261	34	)	)	PUNCT
gujaf-445	261	35	.	.	PUNCT
gujaf-445	262	1	conversely	conversely	ADV
gujaf-445	262	2	,	,	PUNCT
gujaf-445	262	3	liquidity	liquidity	NOUN
gujaf-445	262	4	and	and	CCONJ
gujaf-445	262	5	growth	growth	NOUN
gujaf-445	262	6	opportunities	opportunity	NOUN
gujaf-445	262	7	demonstrate	demonstrate	VERB
gujaf-445	262	8	a	a	DET
gujaf-445	262	9	positive	positive	ADJ
gujaf-445	262	10	and	and	CCONJ
gujaf-445	262	11	statistically	statistically	ADV
gujaf-445	262	12	significant	significant	ADJ
gujaf-445	262	13	influence	influence	NOUN
gujaf-445	262	14	,	,	PUNCT
gujaf-445	262	15	affirming	affirm	VERB
gujaf-445	262	16	theories	theory	NOUN
gujaf-445	262	17	of	of	ADP
gujaf-445	262	18	internal	internal	ADJ
gujaf-445	262	19	capital	capital	NOUN
gujaf-445	262	20	allocation	allocation	NOUN
gujaf-445	262	21	efficiency	efficiency	NOUN
gujaf-445	262	22	(	(	PUNCT
gujaf-445	262	23	fazzari	fazzari	PROPN
gujaf-445	262	24	et	et	PROPN
gujaf-445	262	25	al	al	PROPN
gujaf-445	262	26	.	.	PROPN
gujaf-445	262	27	,	,	PUNCT
gujaf-445	262	28	1988	1988	NUM
gujaf-445	262	29	;	;	PUNCT
gujaf-445	262	30	ibrahim	ibrahim	PROPN
gujaf-445	262	31	&	&	CCONJ
gujaf-445	262	32	salihu	salihu	PROPN
gujaf-445	262	33	,	,	PUNCT
gujaf-445	262	34	2021	2021	NUM
gujaf-445	262	35	)	)	PUNCT
gujaf-445	262	36	.	.	PUNCT
gujaf-445	263	1	the	the	DET
gujaf-445	263	2	moderating	moderate	VERB
gujaf-445	263	3	role	role	NOUN
gujaf-445	263	4	of	of	ADP
gujaf-445	263	5	climate	climate	NOUN
gujaf-445	263	6	sensitivity	sensitivity	NOUN
gujaf-445	263	7	emerged	emerge	VERB
gujaf-445	263	8	as	as	ADP
gujaf-445	263	9	particularly	particularly	ADV
gujaf-445	263	10	significant	significant	ADJ
gujaf-445	263	11	,	,	PUNCT
gujaf-445	263	12	attenuating	attenuate	VERB
gujaf-445	263	13	or	or	CCONJ
gujaf-445	263	14	amplifying	amplify	VERB
gujaf-445	263	15	the	the	DET
gujaf-445	263	16	impacts	impact	NOUN
gujaf-445	263	17	of	of	ADP
gujaf-445	263	18	core	core	NOUN
gujaf-445	263	19	firm	firm	ADJ
gujaf-445	263	20	characteristics	characteristic	NOUN
gujaf-445	263	21	depending	depend	VERB
gujaf-445	263	22	on	on	ADP
gujaf-445	263	23	the	the	DET
gujaf-445	263	24	direction	direction	NOUN
gujaf-445	263	25	of	of	ADP
gujaf-445	263	26	interaction	interaction	NOUN
gujaf-445	263	27	effects	effect	NOUN
gujaf-445	263	28	.	.	PUNCT
gujaf-445	264	1	these	these	DET
gujaf-445	264	2	findings	finding	NOUN
gujaf-445	264	3	align	align	VERB
gujaf-445	264	4	with	with	ADP
gujaf-445	264	5	previous	previous	ADJ
gujaf-445	264	6	empirical	empirical	ADJ
gujaf-445	264	7	insights	insight	NOUN
gujaf-445	264	8	that	that	PRON
gujaf-445	264	9	emphasize	emphasize	VERB
gujaf-445	264	10	the	the	DET
gujaf-445	264	11	vulnerability	vulnerability	NOUN
gujaf-445	264	12	of	of	ADP
gujaf-445	264	13	agribusinesses	agribusiness	NOUN
gujaf-445	264	14	to	to	ADP
gujaf-445	264	15	climate	climate	NOUN
gujaf-445	264	16	-	-	PUNCT
gujaf-445	264	17	induced	induce	VERB
gujaf-445	264	18	shocks	shock	NOUN
gujaf-445	264	19	,	,	PUNCT
gujaf-445	264	20	especially	especially	ADV
gujaf-445	264	21	in	in	ADP
gujaf-445	264	22	sub	sub	ADJ
gujaf-445	264	23	-	-	ADJ
gujaf-445	264	24	saharan	saharan	ADJ
gujaf-445	264	25	africa	africa	PROPN
gujaf-445	264	26	(	(	PUNCT
gujaf-445	264	27	garnaut	garnaut	PROPN
gujaf-445	264	28	et	et	PROPN
gujaf-445	264	29	al	al	PROPN
gujaf-445	264	30	.	.	PROPN
gujaf-445	264	31	,	,	PUNCT
gujaf-445	264	32	2020	2020	NUM
gujaf-445	264	33	;	;	PUNCT
gujaf-445	264	34	world	world	PROPN
gujaf-445	264	35	bank	bank	PROPN
gujaf-445	264	36	,	,	PUNCT
gujaf-445	264	37	2023	2023	NUM
gujaf-445	264	38	)	)	PUNCT
gujaf-445	264	39	.	.	PUNCT
gujaf-445	265	1	despite	despite	SCONJ
gujaf-445	265	2	its	its	PRON
gujaf-445	265	3	contributions	contribution	NOUN
gujaf-445	265	4	,	,	PUNCT
gujaf-445	265	5	the	the	DET
gujaf-445	265	6	study	study	NOUN
gujaf-445	265	7	is	be	AUX
gujaf-445	265	8	not	not	PART
gujaf-445	265	9	without	without	ADP
gujaf-445	265	10	limitations	limitation	NOUN
gujaf-445	265	11	.	.	PUNCT
gujaf-445	266	1	first	first	ADV
gujaf-445	266	2	,	,	PUNCT
gujaf-445	266	3	the	the	DET
gujaf-445	266	4	sample	sample	NOUN
gujaf-445	266	5	size	size	NOUN
gujaf-445	266	6	is	be	AUX
gujaf-445	266	7	relativelysmall	relativelysmall	NOUN
gujaf-445	266	8	(	(	PUNCT
gujaf-445	266	9	10firms	10firms	NUM
gujaf-445	266	10	over10	over10	NOUN
gujaf-445	266	11	years	year	NOUN
gujaf-445	266	12	)	)	PUNCT
gujaf-445	266	13	,	,	PUNCT
gujaf-445	266	14	which	which	PRON
gujaf-445	266	15	mayconstrain	mayconstrain	VERB
gujaf-445	266	16	thegeneralizabilityoffindings	thegeneralizabilityoffinding	NOUN
gujaf-445	266	17	across	across	ADP
gujaf-445	266	18	sectors	sector	NOUN
gujaf-445	266	19	and	and	CCONJ
gujaf-445	266	20	geographies	geography	NOUN
gujaf-445	266	21	.	.	PUNCT
gujaf-445	267	1	second	second	ADJ
gujaf-445	267	2	,	,	PUNCT
gujaf-445	267	3	the	the	DET
gujaf-445	267	4	measurement	measurement	NOUN
gujaf-445	267	5	of	of	ADP
gujaf-445	267	6	climate	climate	NOUN
gujaf-445	267	7	sensitivity	sensitivity	NOUN
gujaf-445	267	8	using	use	VERB
gujaf-445	267	9	a	a	DET
gujaf-445	267	10	composite	composite	ADJ
gujaf-445	267	11	index	index	NOUN
gujaf-445	267	12	—	—	PUNCT
gujaf-445	267	13	though	though	SCONJ
gujaf-445	267	14	robust	robust	ADJ
gujaf-445	267	15	—	—	PUNCT
gujaf-445	267	16	maystill	maystill	NOUN
gujaf-445	267	17	omitunobservable	omitunobservable	ADJ
gujaf-445	267	18	environmental	environmental	ADJ
gujaf-445	267	19	shocks	shock	NOUN
gujaf-445	267	20	such	such	ADJ
gujaf-445	267	21	as	as	ADP
gujaf-445	267	22	pest	pest	NOUN
gujaf-445	267	23	invasions	invasion	NOUN
gujaf-445	267	24	or	or	CCONJ
gujaf-445	267	25	drought	drought	NOUN
gujaf-445	267	26	onset	onset	NOUN
gujaf-445	267	27	delays	delay	NOUN
gujaf-445	267	28	.	.	PUNCT
gujaf-445	268	1	third	third	ADJ
gujaf-445	268	2	,	,	PUNCT
gujaf-445	268	3	potential	potential	ADJ
gujaf-445	268	4	endogeneity	endogeneity	NOUN
gujaf-445	268	5	and	and	CCONJ
gujaf-445	268	6	reverse	reverse	ADJ
gujaf-445	268	7	causality	causality	NOUN
gujaf-445	268	8	,	,	PUNCT
gujaf-445	268	9	particularly	particularly	ADV
gujaf-445	268	10	between	between	ADP
gujaf-445	268	11	firm	firm	ADJ
gujaf-445	268	12	performance	performance	NOUN
gujaf-445	268	13	and	and	CCONJ
gujaf-445	268	14	investment	investment	NOUN
gujaf-445	268	15	behaviors	behavior	NOUN
gujaf-445	268	16	,	,	PUNCT
gujaf-445	268	17	could	could	AUX
gujaf-445	268	18	not	not	PART
gujaf-445	268	19	be	be	AUX
gujaf-445	268	20	entirely	entirely	ADV
gujaf-445	268	21	ruled	rule	VERB
gujaf-445	268	22	out	out	ADP
gujaf-445	268	23	,	,	PUNCT
gujaf-445	268	24	despite	despite	SCONJ
gujaf-445	268	25	methodological	methodological	ADJ
gujaf-445	268	26	safeguards	safeguard	NOUN
gujaf-445	268	27	such	such	ADJ
gujaf-445	268	28	as	as	ADP
gujaf-445	268	29	lag	lag	NOUN
gujaf-445	268	30	structures	structure	NOUN
gujaf-445	268	31	and	and	CCONJ
gujaf-445	268	32	bootstrapping	bootstrappe	VERB
gujaf-445	268	33	.	.	PUNCT
gujaf-445	269	1	in	in	ADP
gujaf-445	269	2	light	light	NOUN
gujaf-445	269	3	of	of	ADP
gujaf-445	269	4	these	these	DET
gujaf-445	269	5	findings	finding	NOUN
gujaf-445	269	6	,	,	PUNCT
gujaf-445	269	7	several	several	ADJ
gujaf-445	269	8	policyand	policyand	ADJ
gujaf-445	269	9	managerial	managerial	ADJ
gujaf-445	269	10	implications	implication	NOUN
gujaf-445	269	11	arise	arise	VERB
gujaf-445	269	12	.	.	PUNCT
gujaf-445	270	1	agricultural	agricultural	ADJ
gujaf-445	270	2	firms	firm	NOUN
gujaf-445	270	3	should	should	AUX
gujaf-445	270	4	integrate	integrate	VERB
gujaf-445	270	5	climate	climate	NOUN
gujaf-445	270	6	risk	risk	NOUN
gujaf-445	270	7	management	management	NOUN
gujaf-445	270	8	into	into	ADP
gujaf-445	270	9	their	their	PRON
gujaf-445	270	10	strategic	strategic	ADJ
gujaf-445	270	11	planning	planning	NOUN
gujaf-445	270	12	and	and	CCONJ
gujaf-445	270	13	financial	financial	ADJ
gujaf-445	270	14	architecture	architecture	NOUN
gujaf-445	270	15	.	.	PUNCT
gujaf-445	271	1	tools	tool	NOUN
gujaf-445	271	2	such	such	ADJ
gujaf-445	271	3	as	as	ADP
gujaf-445	271	4	climate	climate	NOUN
gujaf-445	271	5	-	-	PUNCT
gujaf-445	271	6	indexed	index	VERB
gujaf-445	271	7	insurance	insurance	NOUN
gujaf-445	271	8	,	,	PUNCT
gujaf-445	271	9	real	real	ADJ
gujaf-445	271	10	-	-	PUNCT
gujaf-445	271	11	time	time	NOUN
gujaf-445	271	12	weather	weather	NOUN
gujaf-445	271	13	analytics	analytic	NOUN
gujaf-445	271	14	,	,	PUNCT
gujaf-445	271	15	and	and	CCONJ
gujaf-445	271	16	adaptive	adaptive	ADJ
gujaf-445	271	17	crop	crop	NOUN
gujaf-445	271	18	planning	planning	NOUN
gujaf-445	271	19	can	can	AUX
gujaf-445	271	20	serve	serve	VERB
gujaf-445	271	21	to	to	PART
gujaf-445	271	22	buffer	buffer	VERB
gujaf-445	271	23	firms	firm	NOUN
gujaf-445	271	24	against	against	ADP
gujaf-445	271	25	climatic	climatic	ADJ
gujaf-445	271	26	volatility	volatility	NOUN
gujaf-445	271	27	(	(	PUNCT
gujaf-445	271	28	schaefer	schaefer	PROPN
gujaf-445	271	29	et	et	PROPN
gujaf-445	271	30	al	al	PROPN
gujaf-445	271	31	.	.	PROPN
gujaf-445	271	32	,	,	PUNCT
gujaf-445	271	33	2019	2019	NUM
gujaf-445	271	34	)	)	PUNCT
gujaf-445	271	35	.	.	PUNCT
gujaf-445	272	1	regulators	regulator	NOUN
gujaf-445	272	2	and	and	CCONJ
gujaf-445	272	3	policymakers	policymaker	NOUN
gujaf-445	272	4	must	must	AUX
gujaf-445	272	5	also	also	ADV
gujaf-445	272	6	strengthen	strengthen	VERB
gujaf-445	272	7	support	support	NOUN
gujaf-445	272	8	systems	system	NOUN
gujaf-445	272	9	for	for	ADP
gujaf-445	272	10	climate	climate	NOUN
gujaf-445	272	11	resilient	resilient	ADJ
gujaf-445	272	12	agriculture	agriculture	NOUN
gujaf-445	272	13	,	,	PUNCT
gujaf-445	272	14	including	include	VERB
gujaf-445	272	15	subsidized	subsidize	VERB
gujaf-445	272	16	credit	credit	NOUN
gujaf-445	272	17	facilities	facility	NOUN
gujaf-445	272	18	and	and	CCONJ
gujaf-445	272	19	targeted	target	VERB
gujaf-445	272	20	climate	climate	NOUN
gujaf-445	272	21	adaptation	adaptation	NOUN
gujaf-445	272	22	training	training	NOUN
gujaf-445	272	23	.	.	PUNCT
gujaf-445	273	1	future	future	ADJ
gujaf-445	273	2	research	research	NOUN
gujaf-445	273	3	should	should	AUX
gujaf-445	273	4	consider	consider	VERB
gujaf-445	273	5	expanding	expand	VERB
gujaf-445	273	6	the	the	DET
gujaf-445	273	7	sample	sample	NOUN
gujaf-445	273	8	to	to	PART
gujaf-445	273	9	include	include	VERB
gujaf-445	273	10	firms	firm	NOUN
gujaf-445	273	11	across	across	ADP
gujaf-445	273	12	different	different	ADJ
gujaf-445	273	13	agro	agro	ADJ
gujaf-445	273	14	climatic	climatic	ADJ
gujaf-445	273	15	zones	zone	NOUN
gujaf-445	273	16	and	and	CCONJ
gujaf-445	273	17	countries	country	NOUN
gujaf-445	273	18	to	to	PART
gujaf-445	273	19	enhance	enhance	VERB
gujaf-445	273	20	cross	cross	ADJ
gujaf-445	273	21	-	-	ADJ
gujaf-445	273	22	national	national	ADJ
gujaf-445	273	23	comparability	comparability	NOUN
gujaf-445	273	24	.	.	PUNCT
gujaf-445	274	1	moreover	moreover	ADV
gujaf-445	274	2	,	,	PUNCT
gujaf-445	274	3	employing	employ	VERB
gujaf-445	274	4	advanced	advanced	ADJ
gujaf-445	274	5	econometric	econometric	ADJ
gujaf-445	274	6	techniques	technique	NOUN
gujaf-445	274	7	such	such	ADJ
gujaf-445	274	8	as	as	ADP
gujaf-445	274	9	dynamic	dynamic	ADJ
gujaf-445	274	10	panel	panel	NOUN
gujaf-445	274	11	estimators	estimator	NOUN
gujaf-445	274	12	(	(	PUNCT
gujaf-445	274	13	e.g.	e.g.	ADV
gujaf-445	274	14	,	,	PUNCT
gujaf-445	274	15	gmm	gmm	NOUN
gujaf-445	274	16	)	)	PUNCT
gujaf-445	274	17	orstructural	orstructural	ADJ
gujaf-445	274	18	equation	equation	NOUN
gujaf-445	274	19	modeling	modeling	NOUN
gujaf-445	274	20	may	may	AUX
gujaf-445	274	21	further	far	ADV
gujaf-445	274	22	uncover	uncover	VERB
gujaf-445	274	23	latent	latent	NOUN
gujaf-445	274	24	relationships	relationship	NOUN
gujaf-445	274	25	between	between	ADP
gujaf-445	274	26	climate	climate	NOUN
gujaf-445	274	27	exposure	exposure	NOUN
gujaf-445	274	28	and	and	CCONJ
gujaf-445	274	29	financial	financial	ADJ
gujaf-445	274	30	resilience	resilience	NOUN
gujaf-445	274	31	.	.	PUNCT
gujaf-445	275	1	incorporating	incorporate	VERB
gujaf-445	275	2	qualitative	qualitative	ADJ
gujaf-445	275	3	insights	insight	NOUN
gujaf-445	275	4	from	from	ADP
gujaf-445	275	5	firm	firm	ADJ
gujaf-445	275	6	managers	manager	NOUN
gujaf-445	275	7	regarding	regard	VERB
gujaf-445	275	8	adaptation	adaptation	NOUN
gujaf-445	275	9	strategies	strategy	NOUN
gujaf-445	275	10	could	could	AUX
gujaf-445	275	11	also	also	ADV
gujaf-445	275	12	enrich	enrich	VERB
gujaf-445	275	13	the	the	DET
gujaf-445	275	14	understanding	understanding	NOUN
gujaf-445	275	15	of	of	ADP
gujaf-445	275	16	firm	firm	ADJ
gujaf-445	275	17	-	-	PUNCT
gujaf-445	275	18	level	level	NOUN
gujaf-445	275	19	behavioral	behavioral	ADJ
gujaf-445	275	20	responses	response	NOUN
gujaf-445	275	21	to	to	ADP
gujaf-445	275	22	environmental	environmental	ADJ
gujaf-445	275	23	risk	risk	NOUN
gujaf-445	275	24	.	.	PUNCT
gujaf-445	276	1	as	as	SCONJ
gujaf-445	276	2	climate	climate	NOUN
gujaf-445	276	3	change	change	NOUN
gujaf-445	276	4	continues	continue	VERB
gujaf-445	276	5	to	to	PART
gujaf-445	276	6	redefine	redefine	VERB
gujaf-445	276	7	the	the	DET
gujaf-445	276	8	operational	operational	ADJ
gujaf-445	276	9	landscape	landscape	NOUN
gujaf-445	276	10	of	of	ADP
gujaf-445	276	11	firms	firm	NOUN
gujaf-445	276	12	globally	globally	ADV
gujaf-445	276	13	,	,	PUNCT
gujaf-445	276	14	future	future	ADJ
gujaf-445	276	15	scholarship	scholarship	NOUN
gujaf-445	276	16	must	must	AUX
gujaf-445	276	17	pursue	pursue	VERB
gujaf-445	276	18	deeper	deep	ADJ
gujaf-445	276	19	interdisciplinary	interdisciplinary	ADJ
gujaf-445	276	20	analyses	analysis	NOUN
gujaf-445	276	21	to	to	PART
gujaf-445	276	22	better	well	ADV
gujaf-445	276	23	inform	inform	VERB
gujaf-445	276	24	sustainable	sustainable	ADJ
gujaf-445	276	25	business	business	NOUN
gujaf-445	276	26	models	model	NOUN
gujaf-445	276	27	in	in	ADP
gujaf-445	276	28	vulnerable	vulnerable	ADJ
gujaf-445	276	29	sectors	sector	NOUN
gujaf-445	276	30	.	.	PUNCT
gujaf-445	277	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	277	2	,	,	PUNCT
gujaf-445	277	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	277	4	497	497	NUM
gujaf-445	277	5	references	reference	NOUN
gujaf-445	277	6	adegbie	adegbie	PROPN
gujaf-445	277	7	,	,	PUNCT
gujaf-445	277	8	f.	f.	PROPN
gujaf-445	277	9	f.	f.	PROPN
gujaf-445	277	10	,	,	PUNCT
gujaf-445	277	11	akinlabi	akinlabi	NOUN
gujaf-445	277	12	,	,	PUNCT
gujaf-445	277	13	b.	b.	PROPN
gujaf-445	277	14	h.	h.	PROPN
gujaf-445	277	15	,	,	PUNCT
gujaf-445	277	16	&	&	CCONJ
gujaf-445	277	17	adegbie	adegbie	PROPN
gujaf-445	277	18	,	,	PUNCT
gujaf-445	277	19	o.	o.	PROPN
gujaf-445	277	20	s.	s.	PROPN
gujaf-445	277	21	(	(	PUNCT
gujaf-445	277	22	2020	2020	NUM
gujaf-445	277	23	)	)	PUNCT
gujaf-445	277	24	.	.	PUNCT
gujaf-445	278	1	firm	firm	ADJ
gujaf-445	278	2	size	size	NOUN
gujaf-445	278	3	,	,	PUNCT
gujaf-445	278	4	financial	financial	ADJ
gujaf-445	278	5	leverage	leverage	NOUN
gujaf-445	278	6	,	,	PUNCT
gujaf-445	278	7	and	and	CCONJ
gujaf-445	278	8	profitability	profitability	NOUN
gujaf-445	278	9	of	of	ADP
gujaf-445	278	10	listed	list	VERB
gujaf-445	278	11	nigerian	nigerian	ADJ
gujaf-445	278	12	firms	firm	NOUN
gujaf-445	278	13	.	.	PUNCT
gujaf-445	279	1	journal	journal	NOUN
gujaf-445	279	2	of	of	ADP
gujaf-445	279	3	african	african	ADJ
gujaf-445	279	4	business	business	NOUN
gujaf-445	279	5	,	,	PUNCT
gujaf-445	279	6	21(4	21(4	NUM
gujaf-445	279	7	)	)	PUNCT
gujaf-445	279	8	,	,	PUNCT
gujaf-445	279	9	504–523	504–523	NUM
gujaf-445	279	10	.	.	PUNCT
gujaf-445	280	1	https://doi.org/10.1080/15228916.2020.1789881	https://doi.org/10.1080/15228916.2020.1789881	PROPN
gujaf-445	280	2	adeoti	adeoti	PROPN
gujaf-445	280	3	,	,	PUNCT
gujaf-445	280	4	o.	o.	PROPN
gujaf-445	280	5	,	,	PUNCT
gujaf-445	280	6	ajayi	ajayi	NOUN
gujaf-445	280	7	,	,	PUNCT
gujaf-445	280	8	t.	t.	PROPN
gujaf-445	280	9	,	,	PUNCT
gujaf-445	280	10	&	&	CCONJ
gujaf-445	280	11	suleiman	suleiman	PROPN
gujaf-445	280	12	,	,	PUNCT
gujaf-445	280	13	m.	m.	NOUN
gujaf-445	280	14	(	(	PUNCT
gujaf-445	280	15	2022	2022	NUM
gujaf-445	280	16	)	)	PUNCT
gujaf-445	280	17	.	.	PUNCT
gujaf-445	281	1	growth	growth	NOUN
gujaf-445	281	2	opportunities	opportunity	NOUN
gujaf-445	281	3	and	and	CCONJ
gujaf-445	281	4	firm	firm	ADJ
gujaf-445	281	5	performance	performance	NOUN
gujaf-445	281	6	in	in	ADP
gujaf-445	281	7	nigerian	nigerian	ADJ
gujaf-445	281	8	agriculture	agriculture	NOUN
gujaf-445	281	9	:	:	PUNCT
gujaf-445	281	10	the	the	DET
gujaf-445	281	11	role	role	NOUN
gujaf-445	281	12	of	of	ADP
gujaf-445	281	13	environmental	environmental	ADJ
gujaf-445	281	14	risks	risk	NOUN
gujaf-445	281	15	.	.	PUNCT
gujaf-445	282	1	agricultural	agricultural	ADJ
gujaf-445	282	2	finance	finance	NOUN
gujaf-445	282	3	review	review	NOUN
gujaf-445	282	4	,	,	PUNCT
gujaf-445	282	5	82(3	82(3	NUM
gujaf-445	282	6	)	)	PUNCT
gujaf-445	282	7	,	,	PUNCT
gujaf-445	282	8	367–384	367–384	NUM
gujaf-445	282	9	.	.	PUNCT
gujaf-445	283	1	https://doi.org/10.1108/afr-11-2021-0157	https://doi.org/10.1108/afr-11-2021-0157	PROPN
gujaf-445	283	2	adesina	adesina	PROPN
gujaf-445	283	3	,	,	PUNCT
gujaf-445	283	4	a.	a.	PROPN
gujaf-445	283	5	o.	o.	PROPN
gujaf-445	283	6	,	,	PUNCT
gujaf-445	283	7	&	&	CCONJ
gujaf-445	283	8	ayinde	ayinde	PROPN
gujaf-445	283	9	,	,	PUNCT
gujaf-445	283	10	o.	o.	PROPN
gujaf-445	283	11	e.	e.	PROPN
gujaf-445	283	12	(	(	PUNCT
gujaf-445	283	13	2023	2023	NUM
gujaf-445	283	14	)	)	PUNCT
gujaf-445	283	15	.	.	PUNCT
gujaf-445	284	1	climate	climate	NOUN
gujaf-445	284	2	change	change	NOUN
gujaf-445	284	3	and	and	CCONJ
gujaf-445	284	4	agricultural	agricultural	ADJ
gujaf-445	284	5	performance	performance	NOUN
gujaf-445	284	6	in	in	ADP
gujaf-445	284	7	nigeria	nigeria	PROPN
gujaf-445	284	8	:	:	PUNCT
gujaf-445	284	9	an	an	DET
gujaf-445	284	10	empirical	empirical	ADJ
gujaf-445	284	11	review	review	NOUN
gujaf-445	284	12	of	of	ADP
gujaf-445	284	13	adaptive	adaptive	ADJ
gujaf-445	284	14	capacity	capacity	NOUN
gujaf-445	284	15	.	.	PUNCT
gujaf-445	285	1	journal	journal	NOUN
gujaf-445	285	2	of	of	ADP
gujaf-445	285	3	environmental	environmental	ADJ
gujaf-445	285	4	management	management	NOUN
gujaf-445	285	5	,	,	PUNCT
gujaf-445	285	6	336	336	NUM
gujaf-445	285	7	,	,	PUNCT
gujaf-445	285	8	117654	117654	NUM
gujaf-445	285	9	.	.	PUNCT
gujaf-445	286	1	https://doi.org/10.1016/j.jenvman.2023.117654	https://doi.org/10.1016/j.jenvman.2023.117654	ADJ
gujaf-445	286	2	adeyemi	adeyemi	ADV
gujaf-445	286	3	,	,	PUNCT
gujaf-445	286	4	s.	s.	PROPN
gujaf-445	286	5	o.	o.	PROPN
gujaf-445	286	6	,	,	PUNCT
gujaf-445	286	7	&	&	CCONJ
gujaf-445	286	8	ogunbiyi	ogunbiyi	PROPN
gujaf-445	286	9	,	,	PUNCT
gujaf-445	286	10	i.	i.	PROPN
gujaf-445	286	11	a.	a.	PROPN
gujaf-445	286	12	(	(	PUNCT
gujaf-445	286	13	2023).climatevariabilityand	2023).climatevariabilityand	NUM
gujaf-445	286	14	financial	financial	ADJ
gujaf-445	286	15	stress	stress	NOUN
gujaf-445	286	16	in	in	ADP
gujaf-445	286	17	nigerian	nigerian	ADJ
gujaf-445	286	18	agricultural	agricultural	ADJ
gujaf-445	286	19	firms	firm	NOUN
gujaf-445	286	20	:	:	PUNCT
gujaf-445	286	21	a	a	DET
gujaf-445	286	22	panel	panel	NOUN
gujaf-445	286	23	data	data	VERB
gujaf-445	286	24	analysis	analysis	NOUN
gujaf-445	286	25	.	.	PUNCT
gujaf-445	287	1	environmental	environmental	ADJ
gujaf-445	287	2	economics	economic	NOUN
gujaf-445	287	3	and	and	CCONJ
gujaf-445	287	4	policy	policy	NOUN
gujaf-445	287	5	studies	study	NOUN
gujaf-445	287	6	,	,	PUNCT
gujaf-445	287	7	25(1	25(1	NUM
gujaf-445	287	8	)	)	PUNCT
gujaf-445	287	9	,	,	PUNCT
gujaf-445	287	10	123–146	123–146	NUM
gujaf-445	287	11	.	.	PUNCT
gujaf-445	288	1	https://doi.org/10.1007/s10018-022-00318-7	https://doi.org/10.1007/s10018-022-00318-7	NUM
gujaf-445	288	2	akinyele	akinyele	PROPN
gujaf-445	288	3	,	,	PUNCT
gujaf-445	288	4	a.	a.	PROPN
gujaf-445	288	5	f.	f.	PROPN
gujaf-445	288	6	,	,	PUNCT
gujaf-445	288	7	&	&	CCONJ
gujaf-445	288	8	sanusi	sanusi	PROPN
gujaf-445	288	9	,	,	PUNCT
gujaf-445	288	10	a.	a.	PROPN
gujaf-445	288	11	r.	r.	PROPN
gujaf-445	288	12	(	(	PUNCT
gujaf-445	288	13	2021	2021	NUM
gujaf-445	288	14	)	)	PUNCT
gujaf-445	288	15	.	.	PUNCT
gujaf-445	289	1	climate	climate	NOUN
gujaf-445	289	2	change	change	NOUN
gujaf-445	289	3	adaptation	adaptation	NOUN
gujaf-445	289	4	strategies	strategy	NOUN
gujaf-445	289	5	and	and	CCONJ
gujaf-445	289	6	food	food	NOUN
gujaf-445	289	7	security	security	NOUN
gujaf-445	289	8	in	in	ADP
gujaf-445	289	9	sub	sub	ADJ
gujaf-445	289	10	-	-	ADJ
gujaf-445	289	11	saharan	saharan	ADJ
gujaf-445	289	12	africa	africa	PROPN
gujaf-445	289	13	:	:	PUNCT
gujaf-445	289	14	a	a	DET
gujaf-445	289	15	review	review	NOUN
gujaf-445	289	16	of	of	ADP
gujaf-445	289	17	existing	exist	VERB
gujaf-445	289	18	policies	policy	NOUN
gujaf-445	289	19	.	.	PUNCT
gujaf-445	290	1	environmental	environmental	ADJ
gujaf-445	290	2	management	management	NOUN
gujaf-445	290	3	and	and	CCONJ
gujaf-445	290	4	sustainable	sustainable	ADJ
gujaf-445	290	5	development	development	NOUN
gujaf-445	290	6	,	,	PUNCT
gujaf-445	290	7	10(2	10(2	NUM
gujaf-445	290	8	)	)	PUNCT
gujaf-445	290	9	,	,	PUNCT
gujaf-445	290	10	36–51	36–51	NUM
gujaf-445	290	11	.	.	PUNCT
gujaf-445	291	1	https://doi.org/10.5296/emsd.v10i2.18799	https://doi.org/10.5296/emsd.v10i2.18799	X
gujaf-445	291	2	alhassan	alhassan	VERB
gujaf-445	291	3	,	,	PUNCT
gujaf-445	291	4	a.	a.	PROPN
gujaf-445	291	5	l.	l.	PROPN
gujaf-445	291	6	,	,	PUNCT
gujaf-445	291	7	&	&	CCONJ
gujaf-445	291	8	dogbe	dogbe	PROPN
gujaf-445	291	9	,	,	PUNCT
gujaf-445	291	10	c.	c.	PROPN
gujaf-445	291	11	s.	s.	PROPN
gujaf-445	291	12	k.	k.	PROPN
gujaf-445	291	13	(	(	PUNCT
gujaf-445	291	14	2020	2020	NUM
gujaf-445	291	15	)	)	PUNCT
gujaf-445	291	16	.	.	PUNCT
gujaf-445	292	1	size	size	NOUN
gujaf-445	292	2	,	,	PUNCT
gujaf-445	292	3	complexity	complexity	NOUN
gujaf-445	292	4	,	,	PUNCT
gujaf-445	292	5	and	and	CCONJ
gujaf-445	292	6	firm	firm	ADJ
gujaf-445	292	7	performance	performance	NOUN
gujaf-445	292	8	:	:	PUNCT
gujaf-445	292	9	evidence	evidence	NOUN
gujaf-445	292	10	from	from	ADP
gujaf-445	292	11	african	african	ADJ
gujaf-445	292	12	agribusiness	agribusiness	NOUN
gujaf-445	292	13	firms	firm	NOUN
gujaf-445	292	14	.	.	PUNCT
gujaf-445	293	1	international	international	ADJ
gujaf-445	293	2	journal	journal	PROPN
gujaf-445	293	3	of	of	ADP
gujaf-445	293	4	business	business	NOUN
gujaf-445	293	5	and	and	CCONJ
gujaf-445	293	6	economic	economic	ADJ
gujaf-445	293	7	sciences	science	NOUN
gujaf-445	293	8	applied	apply	VERB
gujaf-445	293	9	research	research	NOUN
gujaf-445	293	10	,	,	PUNCT
gujaf-445	293	11	13(1	13(1	NUM
gujaf-445	293	12	)	)	PUNCT
gujaf-445	293	13	,	,	PUNCT
gujaf-445	293	14	15–29	15–29	NUM
gujaf-445	293	15	.	.	PUNCT
gujaf-445	294	1	https://doi.org/10.25103/ijbesar.131.02	https://doi.org/10.25103/ijbesar.131.02	PROPN
gujaf-445	294	2	al	al	PROPN
gujaf-445	294	3	-	-	PUNCT
gujaf-445	294	4	najjar	najjar	PROPN
gujaf-445	294	5	,	,	PUNCT
gujaf-445	294	6	b.	b.	PROPN
gujaf-445	294	7	,	,	PUNCT
gujaf-445	294	8	&	&	CCONJ
gujaf-445	294	9	hussainey	hussainey	PROPN
gujaf-445	294	10	,	,	PUNCT
gujaf-445	294	11	k.	k.	PROPN
gujaf-445	294	12	(	(	PUNCT
gujaf-445	294	13	2011	2011	NUM
gujaf-445	294	14	)	)	PUNCT
gujaf-445	294	15	.	.	PUNCT
gujaf-445	295	1	revisiting	revisit	VERB
gujaf-445	295	2	the	the	DET
gujaf-445	295	3	capital	capital	NOUN
gujaf-445	295	4	-	-	PUNCT
gujaf-445	295	5	structure	structure	NOUN
gujaf-445	295	6	puzzle	puzzle	NOUN
gujaf-445	295	7	:	:	PUNCT
gujaf-445	295	8	uk	uk	PROPN
gujaf-445	295	9	evidence	evidence	NOUN
gujaf-445	295	10	.	.	PUNCT
gujaf-445	296	1	the	the	DET
gujaf-445	296	2	journal	journal	NOUN
gujaf-445	296	3	of	of	ADP
gujaf-445	296	4	risk	risk	NOUN
gujaf-445	296	5	finance	finance	NOUN
gujaf-445	296	6	,	,	PUNCT
gujaf-445	296	7	12(4	12(4	NUM
gujaf-445	296	8	)	)	PUNCT
gujaf-445	296	9	,	,	PUNCT
gujaf-445	296	10	329–338	329–338	NUM
gujaf-445	296	11	.	.	PUNCT
gujaf-445	297	1	https://doi.org/10.1108/15265941111158505	https://doi.org/10.1108/15265941111158505	PROPN
gujaf-445	297	2	baltagi	baltagi	PROPN
gujaf-445	297	3	,	,	PUNCT
gujaf-445	297	4	b.	b.	PROPN
gujaf-445	297	5	h.	h.	PROPN
gujaf-445	297	6	(	(	PUNCT
gujaf-445	297	7	2021	2021	NUM
gujaf-445	297	8	)	)	PUNCT
gujaf-445	297	9	.	.	PUNCT
gujaf-445	298	1	econometric	econometric	ADJ
gujaf-445	298	2	analysis	analysis	NOUN
gujaf-445	298	3	of	of	ADP
gujaf-445	298	4	panel	panel	NOUN
gujaf-445	298	5	data	datum	NOUN
gujaf-445	298	6	(	(	PUNCT
gujaf-445	298	7	6th	6th	ADJ
gujaf-445	298	8	ed	ed	NOUN
gujaf-445	298	9	.	.	PUNCT
gujaf-445	298	10	)	)	PUNCT
gujaf-445	298	11	.	.	PUNCT
gujaf-445	299	1	wiley	wiley	PROPN
gujaf-445	299	2	.	.	PUNCT
gujaf-445	300	1	https://www.wiley.com/en	https://www.wiley.com/en	PROPN
gujaf-445	300	2	us	us	PROPN
gujaf-445	300	3	/	/	SYM
gujaf-445	300	4	econometric+analysis+of+panel+data%2c+6th+edition	econometric+analysis+of+panel+data%2c+6th+edition	NOUN
gujaf-445	300	5	-	-	PUNCT
gujaf-445	300	6	p-9781119677008	p-9781119677008	NOUN
gujaf-445	300	7	barney	barney	NOUN
gujaf-445	300	8	,	,	PUNCT
gujaf-445	300	9	j.(1991).firmresourcesandsustainedcompetitiveadvantage.journalofmanagement	j.(1991).firmresourcesandsustainedcompetitiveadvantage.journalofmanagement	NOUN
gujaf-445	300	10	,	,	PUNCT
gujaf-445	300	11	17(1	17(1	NUM
gujaf-445	300	12	)	)	PUNCT
gujaf-445	300	13	,	,	PUNCT
gujaf-445	300	14	99	99	NUM
gujaf-445	300	15	–	–	SYM
gujaf-445	300	16	120	120	NUM
gujaf-445	300	17	.	.	PUNCT
gujaf-445	301	1	https://doi.org/10.1177/014920639101700108	https://doi.org/10.1177/014920639101700108	VERB
gujaf-445	301	2	chen	chen	PROPN
gujaf-445	301	3	,	,	PUNCT
gujaf-445	301	4	s.	s.	PROPN
gujaf-445	301	5	,&steiner	,&steiner	PUNCT
gujaf-445	301	6	,	,	PUNCT
gujaf-445	301	7	t.	t.	PROPN
gujaf-445	301	8	l.(1999).managerialownershipand	l.(1999).managerialownershipand	PROPN
gujaf-445	301	9	agencyconflicts	agencyconflict	NOUN
gujaf-445	301	10	:	:	PUNCT
gujaf-445	301	11	evidencefrom	evidencefrom	VERB
gujaf-445	301	12	corporate	corporate	ADJ
gujaf-445	301	13	dividend	dividend	NOUN
gujaf-445	301	14	policy	policy	NOUN
gujaf-445	301	15	.	.	PUNCT
gujaf-445	302	1	journal	journal	NOUN
gujaf-445	302	2	of	of	ADP
gujaf-445	302	3	financial	financial	ADJ
gujaf-445	302	4	economics	economic	NOUN
gujaf-445	302	5	,	,	PUNCT
gujaf-445	302	6	53(3	53(3	NUM
gujaf-445	302	7	)	)	PUNCT
gujaf-445	302	8	,	,	PUNCT
gujaf-445	302	9	287–309	287–309	NUM
gujaf-445	302	10	.	.	PUNCT
gujaf-445	303	1	https://doi.org/10.1016/s0304-405x(99)00017-5	https://doi.org/10.1016/s0304-405x(99)00017-5	PROPN
gujaf-445	303	2	chen	chen	PROPN
gujaf-445	303	3	,	,	PUNCT
gujaf-445	303	4	y.	y.	PROPN
gujaf-445	303	5	,	,	PUNCT
gujaf-445	303	6	kim	kim	PROPN
gujaf-445	303	7	,	,	PUNCT
gujaf-445	303	8	d.	d.	PROPN
gujaf-445	303	9	,	,	PUNCT
gujaf-445	303	10	&	&	CCONJ
gujaf-445	303	11	zhao	zhao	PROPN
gujaf-445	303	12	,	,	PUNCT
gujaf-445	303	13	z.	z.	PROPN
gujaf-445	303	14	(	(	PUNCT
gujaf-445	303	15	2015	2015	NUM
gujaf-445	303	16	)	)	PUNCT
gujaf-445	303	17	.	.	PUNCT
gujaf-445	304	1	financial	financial	ADJ
gujaf-445	304	2	leverage	leverage	NOUN
gujaf-445	304	3	and	and	CCONJ
gujaf-445	304	4	firm	firm	ADJ
gujaf-445	304	5	performance	performance	NOUN
gujaf-445	304	6	:	:	PUNCT
gujaf-445	304	7	evidence	evidence	NOUN
gujaf-445	304	8	from	from	ADP
gujaf-445	304	9	the	the	DET
gujaf-445	304	10	chinese	chinese	ADJ
gujaf-445	304	11	agricultural	agricultural	ADJ
gujaf-445	304	12	sector	sector	NOUN
gujaf-445	304	13	.	.	PUNCT
gujaf-445	305	1	china	china	PROPN
gujaf-445	305	2	agricultural	agricultural	PROPN
gujaf-445	305	3	economic	economic	PROPN
gujaf-445	305	4	review	review	NOUN
gujaf-445	305	5	,	,	PUNCT
gujaf-445	305	6	7(4	7(4	NUM
gujaf-445	305	7	)	)	PUNCT
gujaf-445	305	8	,	,	PUNCT
gujaf-445	305	9	658–674	658–674	NUM
gujaf-445	305	10	.	.	PUNCT
gujaf-445	306	1	https://doi.org/10.1108/caer-04-2015-0054	https://doi.org/10.1108/caer-04-2015-0054	PROPN
gujaf-445	306	2	chen	chen	PROPN
gujaf-445	306	3	,	,	PUNCT
gujaf-445	306	4	y.	y.	PROPN
gujaf-445	306	5	,	,	PUNCT
gujaf-445	306	6	tang	tang	PROPN
gujaf-445	306	7	,	,	PUNCT
gujaf-445	306	8	g.	g.	PROPN
gujaf-445	306	9	,	,	PUNCT
gujaf-445	306	10	jin	jin	PROPN
gujaf-445	306	11	,	,	PUNCT
gujaf-445	306	12	j.	j.	PROPN
gujaf-445	306	13	,	,	PUNCT
gujaf-445	306	14	&	&	CCONJ
gujaf-445	306	15	xie	xie	PROPN
gujaf-445	306	16	,	,	PUNCT
gujaf-445	306	17	x.	x.	NOUN
gujaf-445	306	18	(	(	PUNCT
gujaf-445	306	19	2020	2020	NUM
gujaf-445	306	20	)	)	PUNCT
gujaf-445	306	21	.	.	PUNCT
gujaf-445	307	1	corporate	corporate	ADJ
gujaf-445	307	2	social	social	ADJ
gujaf-445	307	3	responsibility	responsibility	NOUN
gujaf-445	307	4	and	and	CCONJ
gujaf-445	307	5	financial	financial	ADJ
gujaf-445	307	6	performance	performance	NOUN
gujaf-445	307	7	:	:	PUNCT
gujaf-445	307	8	the	the	DET
gujaf-445	307	9	roles	role	NOUN
gujaf-445	307	10	of	of	ADP
gujaf-445	307	11	productivity	productivity	NOUN
gujaf-445	307	12	and	and	CCONJ
gujaf-445	307	13	innovation	innovation	NOUN
gujaf-445	307	14	.	.	PUNCT
gujaf-445	308	1	asia	asia	PROPN
gujaf-445	308	2	pacific	pacific	PROPN
gujaf-445	308	3	journal	journal	PROPN
gujaf-445	308	4	of	of	ADP
gujaf-445	308	5	management	management	NOUN
gujaf-445	308	6	,	,	PUNCT
gujaf-445	308	7	37	37	NUM
gujaf-445	308	8	,	,	PUNCT
gujaf-445	308	9	549–572	549–572	NUM
gujaf-445	308	10	.	.	PUNCT
gujaf-445	309	1	https://doi.org/10.1007/s10490-018-9631-z	https://doi.org/10.1007/s10490-018-9631-z	PROPN
gujaf-445	309	2	delen	delen	PROPN
gujaf-445	309	3	,	,	PUNCT
gujaf-445	309	4	d.	d.	PROPN
gujaf-445	309	5	,	,	PUNCT
gujaf-445	309	6	kuzey	kuzey	PROPN
gujaf-445	309	7	,	,	PUNCT
gujaf-445	309	8	c.	c.	PROPN
gujaf-445	309	9	,	,	PUNCT
gujaf-445	309	10	&	&	CCONJ
gujaf-445	309	11	uyar	uyar	PROPN
gujaf-445	309	12	,	,	PUNCT
gujaf-445	309	13	a.	a.	NOUN
gujaf-445	309	14	(	(	PUNCT
gujaf-445	309	15	2013	2013	NUM
gujaf-445	309	16	)	)	PUNCT
gujaf-445	309	17	.	.	PUNCT
gujaf-445	310	1	measuring	measure	VERB
gujaf-445	310	2	firm	firm	ADJ
gujaf-445	310	3	performance	performance	NOUN
gujaf-445	310	4	using	use	VERB
gujaf-445	310	5	financial	financial	ADJ
gujaf-445	310	6	ratios	ratio	NOUN
gujaf-445	310	7	:	:	PUNCT
gujaf-445	310	8	a	a	DET
gujaf-445	310	9	decision	decision	NOUN
gujaf-445	310	10	tree	tree	NOUN
gujaf-445	310	11	approach	approach	NOUN
gujaf-445	310	12	.	.	PUNCT
gujaf-445	311	1	expert	expert	NOUN
gujaf-445	311	2	systems	system	NOUN
gujaf-445	311	3	with	with	ADP
gujaf-445	311	4	applications	application	NOUN
gujaf-445	311	5	,	,	PUNCT
gujaf-445	311	6	40(10	40(10	PROPN
gujaf-445	311	7	)	)	PUNCT
gujaf-445	311	8	,	,	PUNCT
gujaf-445	311	9	3970–3983	3970–3983	NUM
gujaf-445	311	10	.	.	PUNCT
gujaf-445	312	1	https://doi.org/10.1016/j.eswa.2013.01.024	https://doi.org/10.1016/j.eswa.2013.01.024	PROPN
gujaf-445	312	2	donaldson	donaldson	PROPN
gujaf-445	312	3	,	,	PUNCT
gujaf-445	312	4	l.(2001).thecontingencytheoryoforganizations.sagepublications.https://us.sagepu	l.(2001).thecontingencytheoryoforganizations.sagepublications.https://us.sagepu	PROPN
gujaf-445	312	5	b.com/en-us/nam/the-contingency-theory-oforganizations/book226476	b.com/en-us/nam/the-contingency-theory-oforganizations/book226476	PROPN
gujaf-445	312	6	egbunike	egbunike	NOUN
gujaf-445	312	7	,	,	PUNCT
gujaf-445	312	8	f.	f.	PROPN
gujaf-445	312	9	c.	c.	PROPN
gujaf-445	312	10	,	,	PUNCT
gujaf-445	312	11	&	&	CCONJ
gujaf-445	312	12	odum	odum	PROPN
gujaf-445	312	13	,	,	PUNCT
gujaf-445	312	14	c.	c.	PROPN
gujaf-445	312	15	a.	a.	PROPN
gujaf-445	312	16	(	(	PUNCT
gujaf-445	312	17	2018	2018	NUM
gujaf-445	312	18	)	)	PUNCT
gujaf-445	312	19	.	.	PUNCT
gujaf-445	313	1	liquiditymanagement	liquiditymanagement	NOUN
gujaf-445	313	2	and	and	CCONJ
gujaf-445	313	3	financial	financial	ADJ
gujaf-445	313	4	performance	performance	NOUN
gujaf-445	313	5	of	of	ADP
gujaf-445	313	6	deposit	deposit	NOUN
gujaf-445	313	7	money	money	NOUN
gujaf-445	313	8	banks	bank	NOUN
gujaf-445	313	9	in	in	ADP
gujaf-445	313	10	nigeria	nigeria	PROPN
gujaf-445	313	11	.	.	PUNCT
gujaf-445	314	1	cogent	cogent	NOUN
gujaf-445	314	2	economics	economics	PROPN
gujaf-445	314	3	&	&	CCONJ
gujaf-445	314	4	finance	finance	PROPN
gujaf-445	314	5	,	,	PUNCT
gujaf-445	314	6	6(1	6(1	NUM
gujaf-445	314	7	)	)	PUNCT
gujaf-445	314	8	,	,	PUNCT
gujaf-445	314	9	1466012	1466012	NUM
gujaf-445	314	10	.	.	PUNCT
gujaf-445	315	1	https://doi.org/10.1080/23322039.2018.1466012	https://doi.org/10.1080/23322039.2018.1466012	DET
gujaf-445	315	2	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	315	3	,	,	PUNCT
gujaf-445	315	4	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	315	5	498	498	NUM
gujaf-445	315	6	eze	eze	NOUN
gujaf-445	315	7	,	,	PUNCT
gujaf-445	315	8	c.	c.	PROPN
gujaf-445	315	9	u.	u.	PROPN
gujaf-445	315	10	,	,	PUNCT
gujaf-445	315	11	&	&	CCONJ
gujaf-445	315	12	enekwe	enekwe	VERB
gujaf-445	315	13	,	,	PUNCT
gujaf-445	315	14	c.	c.	PROPN
gujaf-445	315	15	i.	i.	PROPN
gujaf-445	315	16	(	(	PUNCT
gujaf-445	315	17	2022	2022	NUM
gujaf-445	315	18	)	)	PUNCT
gujaf-445	315	19	.	.	PUNCT
gujaf-445	316	1	debt	debt	NOUN
gujaf-445	316	2	-	-	PUNCT
gujaf-445	316	3	equity	equity	NOUN
gujaf-445	316	4	mix	mix	NOUN
gujaf-445	316	5	and	and	CCONJ
gujaf-445	316	6	return	return	VERB
gujaf-445	316	7	on	on	ADP
gujaf-445	316	8	assets	asset	NOUN
gujaf-445	316	9	:	:	PUNCT
gujaf-445	316	10	evidence	evidence	NOUN
gujaf-445	316	11	from	from	ADP
gujaf-445	316	12	nigeria	nigeria	PROPN
gujaf-445	316	13	.	.	PUNCT
gujaf-445	317	1	international	international	ADJ
gujaf-445	317	2	journal	journal	PROPN
gujaf-445	317	3	of	of	ADP
gujaf-445	317	4	business	business	NOUN
gujaf-445	317	5	and	and	CCONJ
gujaf-445	317	6	management	management	NOUN
gujaf-445	317	7	review	review	NOUN
gujaf-445	317	8	,	,	PUNCT
gujaf-445	317	9	10(3	10(3	NUM
gujaf-445	317	10	)	)	PUNCT
gujaf-445	317	11	,	,	PUNCT
gujaf-445	317	12	22–36	22–36	NUM
gujaf-445	317	13	.	.	PUNCT
gujaf-445	318	1	https://ijbmrjournal.com/vol10no3	https://ijbmrjournal.com/vol10no3	PROPN
gujaf-445	318	2	ezeoha	ezeoha	PROPN
gujaf-445	318	3	,	,	PUNCT
gujaf-445	318	4	a.	a.	NOUN
gujaf-445	318	5	,	,	PUNCT
gujaf-445	318	6	okoye	okoye	PROPN
gujaf-445	318	7	,	,	PUNCT
gujaf-445	318	8	p.	p.	NOUN
gujaf-445	318	9	v.	v.	PROPN
gujaf-445	318	10	,	,	PUNCT
gujaf-445	318	11	&	&	CCONJ
gujaf-445	318	12	iroanya	iroanya	PROPN
gujaf-445	318	13	,	,	PUNCT
gujaf-445	318	14	o.	o.	NOUN
gujaf-445	318	15	(	(	PUNCT
gujaf-445	318	16	2021	2021	NUM
gujaf-445	318	17	)	)	PUNCT
gujaf-445	318	18	.	.	PUNCT
gujaf-445	319	1	firm	firm	ADJ
gujaf-445	319	2	size	size	NOUN
gujaf-445	319	3	,	,	PUNCT
gujaf-445	319	4	climate	climate	NOUN
gujaf-445	319	5	risk	risk	NOUN
gujaf-445	319	6	,	,	PUNCT
gujaf-445	319	7	and	and	CCONJ
gujaf-445	319	8	profitability	profitability	NOUN
gujaf-445	319	9	nexus	nexus	NOUN
gujaf-445	319	10	:	:	PUNCT
gujaf-445	319	11	evidence	evidence	NOUN
gujaf-445	319	12	from	from	ADP
gujaf-445	319	13	sub	sub	ADJ
gujaf-445	319	14	-	-	ADJ
gujaf-445	319	15	saharan	saharan	ADJ
gujaf-445	319	16	africa	africa	PROPN
gujaf-445	319	17	.	.	PUNCT
gujaf-445	320	1	journal	journal	PROPN
gujaf-445	320	2	of	of	ADP
gujaf-445	320	3	sustainable	sustainable	ADJ
gujaf-445	320	4	finance	finance	NOUN
gujaf-445	320	5	&	&	CCONJ
gujaf-445	320	6	investment	investment	NOUN
gujaf-445	320	7	,	,	PUNCT
gujaf-445	320	8	11(2	11(2	NOUN
gujaf-445	320	9	)	)	PUNCT
gujaf-445	320	10	,	,	PUNCT
gujaf-445	320	11	109–128	109–128	NUM
gujaf-445	320	12	.	.	PUNCT
gujaf-445	321	1	https://doi.org/10.1080/20430795.2020.1828347	https://doi.org/10.1080/20430795.2020.1828347	ADJ
gujaf-445	321	2	fodio	fodio	NOUN
gujaf-445	321	3	,	,	PUNCT
gujaf-445	321	4	m.	m.	NOUN
gujaf-445	321	5	i.	i.	PROPN
gujaf-445	321	6	,	,	PUNCT
gujaf-445	321	7	oba	oba	PROPN
gujaf-445	321	8	,	,	PUNCT
gujaf-445	321	9	v.	v.	PROPN
gujaf-445	321	10	c.	c.	PROPN
gujaf-445	321	11	,	,	PUNCT
gujaf-445	321	12	&	&	CCONJ
gujaf-445	321	13	ogunro	ogunro	ADJ
gujaf-445	321	14	,	,	PUNCT
gujaf-445	321	15	v.	v.	ADP
gujaf-445	321	16	o.	o.	NOUN
gujaf-445	321	17	(	(	PUNCT
gujaf-445	321	18	2020	2020	NUM
gujaf-445	321	19	)	)	PUNCT
gujaf-445	321	20	.	.	PUNCT
gujaf-445	322	1	corporate	corporate	ADJ
gujaf-445	322	2	governance	governance	NOUN
gujaf-445	322	3	and	and	CCONJ
gujaf-445	322	4	sustainability	sustainability	NOUN
gujaf-445	322	5	disclosures	disclosure	NOUN
gujaf-445	322	6	:	:	PUNCT
gujaf-445	322	7	evidence	evidence	NOUN
gujaf-445	322	8	from	from	ADP
gujaf-445	322	9	the	the	DET
gujaf-445	322	10	nigerian	nigerian	ADJ
gujaf-445	322	11	financial	financial	ADJ
gujaf-445	322	12	services	service	NOUN
gujaf-445	322	13	sector	sector	NOUN
gujaf-445	322	14	.	.	PUNCT
gujaf-445	323	1	business	business	NOUN
gujaf-445	323	2	strategy	strategy	NOUN
gujaf-445	323	3	and	and	CCONJ
gujaf-445	323	4	the	the	DET
gujaf-445	323	5	environment	environment	NOUN
gujaf-445	323	6	,	,	PUNCT
gujaf-445	323	7	29(3	29(3	NUM
gujaf-445	323	8	)	)	PUNCT
gujaf-445	323	9	,	,	PUNCT
gujaf-445	323	10	1457–1470	1457–1470	NUM
gujaf-445	323	11	.	.	PUNCT
gujaf-445	324	1	https://doi.org/10.1002/bse.2437	https://doi.org/10.1002/bse.2437	PROPN
gujaf-445	324	2	ginsberg	ginsberg	PROPN
gujaf-445	324	3	,	,	PUNCT
gujaf-445	324	4	a.	a.	PROPN
gujaf-445	324	5	,	,	PUNCT
gujaf-445	324	6	&	&	CCONJ
gujaf-445	324	7	venkatraman	venkatraman	PROPN
gujaf-445	324	8	,	,	PUNCT
gujaf-445	324	9	n.	n.	PROPN
gujaf-445	324	10	(	(	PUNCT
gujaf-445	324	11	1985	1985	NUM
gujaf-445	324	12	)	)	PUNCT
gujaf-445	324	13	.	.	PUNCT
gujaf-445	325	1	contingency	contingency	NOUN
gujaf-445	325	2	perspectives	perspective	NOUN
gujaf-445	325	3	of	of	ADP
gujaf-445	325	4	organizational	organizational	ADJ
gujaf-445	325	5	strategy	strategy	NOUN
gujaf-445	325	6	:	:	PUNCT
gujaf-445	325	7	a	a	DET
gujaf-445	325	8	critical	critical	ADJ
gujaf-445	325	9	review	review	NOUN
gujaf-445	325	10	of	of	ADP
gujaf-445	325	11	the	the	DET
gujaf-445	325	12	empirical	empirical	ADJ
gujaf-445	325	13	research	research	NOUN
gujaf-445	325	14	.	.	PUNCT
gujaf-445	326	1	academy	academy	PROPN
gujaf-445	326	2	of	of	ADP
gujaf-445	326	3	management	management	PROPN
gujaf-445	326	4	review	review	PROPN
gujaf-445	326	5	,	,	PUNCT
gujaf-445	326	6	10(3	10(3	NUM
gujaf-445	326	7	)	)	PUNCT
gujaf-445	326	8	,	,	PUNCT
gujaf-445	326	9	421–434	421–434	NUM
gujaf-445	326	10	.	.	PUNCT
gujaf-445	327	1	https://doi.org/10.5465/amr.1985.4278956	https://doi.org/10.5465/amr.1985.4278956	PROPN
gujaf-445	327	2	hart	hart	PROPN
gujaf-445	327	3	,	,	PUNCT
gujaf-445	327	4	s.	s.	PROPN
gujaf-445	327	5	l.	l.	PROPN
gujaf-445	327	6	(	(	PUNCT
gujaf-445	327	7	1995	1995	NUM
gujaf-445	327	8	)	)	PUNCT
gujaf-445	327	9	.	.	PUNCT
gujaf-445	328	1	a	a	DET
gujaf-445	328	2	natural	natural	ADJ
gujaf-445	328	3	-	-	PUNCT
gujaf-445	328	4	resource	resource	NOUN
gujaf-445	328	5	-	-	PUNCT
gujaf-445	328	6	based	base	VERB
gujaf-445	328	7	view	view	NOUN
gujaf-445	328	8	of	of	ADP
gujaf-445	328	9	the	the	DET
gujaf-445	328	10	firm	firm	NOUN
gujaf-445	328	11	.	.	PUNCT
gujaf-445	329	1	academy	academy	PROPN
gujaf-445	329	2	of	of	ADP
gujaf-445	329	3	management	management	PROPN
gujaf-445	329	4	review	review	PROPN
gujaf-445	329	5	,	,	PUNCT
gujaf-445	329	6	20(4	20(4	NOUN
gujaf-445	329	7	)	)	PUNCT
gujaf-445	329	8	,	,	PUNCT
gujaf-445	329	9	986–1014	986–1014	NUM
gujaf-445	329	10	.	.	PUNCT
gujaf-445	330	1	https://doi.org/10.5465/amr.1995.9512280033	https://doi.org/10.5465/amr.1995.9512280033	PROPN
gujaf-445	330	2	hart	hart	PROPN
gujaf-445	330	3	,	,	PUNCT
gujaf-445	330	4	s.l	s.l	PROPN
gujaf-445	330	5	.	.	PROPN
gujaf-445	330	6	,&dowell	,&dowell	ADJ
gujaf-445	330	7	,	,	PUNCT
gujaf-445	330	8	g.(2011).invitededitorial	g.(2011).invitededitorial	NOUN
gujaf-445	330	9	:	:	PUNCT
gujaf-445	330	10	anatural	anatural	ADJ
gujaf-445	330	11	-	-	PUNCT
gujaf-445	330	12	resource	resource	NOUN
gujaf-445	330	13	-	-	PUNCT
gujaf-445	330	14	basedviewofthefirm	basedviewofthefirm	NOUN
gujaf-445	330	15	:	:	PUNCT
gujaf-445	330	16	fifteen	fifteen	NUM
gujaf-445	330	17	years	year	NOUN
gujaf-445	330	18	after	after	ADP
gujaf-445	330	19	.	.	PUNCT
gujaf-445	331	1	journal	journal	PROPN
gujaf-445	331	2	of	of	ADP
gujaf-445	331	3	management	management	NOUN
gujaf-445	331	4	,	,	PUNCT
gujaf-445	331	5	37(5	37(5	NUM
gujaf-445	331	6	)	)	PUNCT
gujaf-445	331	7	,	,	PUNCT
gujaf-445	331	8	1464–1479	1464–1479	NUM
gujaf-445	331	9	.	.	PUNCT
gujaf-445	332	1	https://doi.org/10.1177/0149206310390219	https://doi.org/10.1177/0149206310390219	ADJ
gujaf-445	332	2	issahaku	issahaku	PROPN
gujaf-445	332	3	,	,	PUNCT
gujaf-445	332	4	h.	h.	PROPN
gujaf-445	332	5	,	,	PUNCT
gujaf-445	332	6	antwi	antwi	PROPN
gujaf-445	332	7	,	,	PUNCT
gujaf-445	332	8	s.	s.	PROPN
gujaf-445	332	9	h.	h.	PROPN
gujaf-445	332	10	,	,	PUNCT
gujaf-445	332	11	&	&	CCONJ
gujaf-445	332	12	kyeremeh	kyeremeh	PROPN
gujaf-445	332	13	,	,	PUNCT
gujaf-445	332	14	c.	c.	NOUN
gujaf-445	332	15	(	(	PUNCT
gujaf-445	332	16	2021	2021	NUM
gujaf-445	332	17	)	)	PUNCT
gujaf-445	332	18	.	.	PUNCT
gujaf-445	333	1	climate	climate	NOUN
gujaf-445	333	2	variability	variability	NOUN
gujaf-445	333	3	and	and	CCONJ
gujaf-445	333	4	smallholder	smallholder	NOUN
gujaf-445	333	5	farmers	farmer	NOUN
gujaf-445	333	6	‘	'	PUNCT
gujaf-445	333	7	economic	economic	ADJ
gujaf-445	333	8	performance	performance	NOUN
gujaf-445	333	9	in	in	ADP
gujaf-445	333	10	sub	sub	ADJ
gujaf-445	333	11	-	-	ADJ
gujaf-445	333	12	saharan	saharan	ADJ
gujaf-445	333	13	africa	africa	PROPN
gujaf-445	333	14	:	:	PUNCT
gujaf-445	333	15	evidence	evidence	NOUN
gujaf-445	333	16	from	from	ADP
gujaf-445	333	17	ghana	ghana	PROPN
gujaf-445	333	18	.	.	PUNCT
gujaf-445	334	1	climate	climate	NOUN
gujaf-445	334	2	and	and	CCONJ
gujaf-445	334	3	development	development	NOUN
gujaf-445	334	4	,	,	PUNCT
gujaf-445	334	5	13(9	13(9	NUM
gujaf-445	334	6	)	)	PUNCT
gujaf-445	334	7	,	,	PUNCT
gujaf-445	334	8	807–819	807–819	NUM
gujaf-445	334	9	.	.	PUNCT
gujaf-445	335	1	https://doi.org/10.1080/17565529.2020.1785195	https://doi.org/10.1080/17565529.2020.1785195	PROPN
gujaf-445	335	2	kraus	kraus	PROPN
gujaf-445	335	3	,	,	PUNCT
gujaf-445	335	4	a.	a.	PROPN
gujaf-445	335	5	,	,	PUNCT
gujaf-445	335	6	&	&	CCONJ
gujaf-445	335	7	litzenberger	litzenberger	PROPN
gujaf-445	335	8	,	,	PUNCT
gujaf-445	335	9	r.	r.	PROPN
gujaf-445	335	10	h.	h.	PROPN
gujaf-445	335	11	(	(	PUNCT
gujaf-445	335	12	1973	1973	NUM
gujaf-445	335	13	)	)	PUNCT
gujaf-445	335	14	.	.	PUNCT
gujaf-445	336	1	a	a	DET
gujaf-445	336	2	state	state	NOUN
gujaf-445	336	3	-	-	PUNCT
gujaf-445	336	4	preference	preference	NOUN
gujaf-445	336	5	model	model	NOUN
gujaf-445	336	6	of	of	ADP
gujaf-445	336	7	optimal	optimal	ADJ
gujaf-445	336	8	financial	financial	ADJ
gujaf-445	336	9	leverage	leverage	NOUN
gujaf-445	336	10	.	.	PUNCT
gujaf-445	337	1	the	the	DET
gujaf-445	337	2	journal	journal	PROPN
gujaf-445	337	3	of	of	ADP
gujaf-445	337	4	finance	finance	NOUN
gujaf-445	337	5	,	,	PUNCT
gujaf-445	337	6	28(4	28(4	NUM
gujaf-445	337	7	)	)	PUNCT
gujaf-445	337	8	,	,	PUNCT
gujaf-445	337	9	911–922	911–922	NUM
gujaf-445	337	10	.	.	PUNCT
gujaf-445	337	11	https://doi.org/10.1111/j.1540	https://doi.org/10.1111/j.1540	NOUN
gujaf-445	337	12	6261.1973.tb01415.x	6261.1973.tb01415.x	NUM
gujaf-445	337	13	liu	liu	PROPN
gujaf-445	337	14	,	,	PUNCT
gujaf-445	337	15	x.	x.	PROPN
gujaf-445	337	16	,	,	PUNCT
gujaf-445	337	17	wang	wang	PROPN
gujaf-445	337	18	,	,	PUNCT
gujaf-445	337	19	e.	e.	PROPN
gujaf-445	337	20	z.	z.	PROPN
gujaf-445	337	21	,	,	PUNCT
gujaf-445	337	22	&	&	CCONJ
gujaf-445	337	23	lin	lin	PROPN
gujaf-445	337	24	,	,	PUNCT
gujaf-445	337	25	w.	w.	PROPN
gujaf-445	337	26	l.	l.	PROPN
gujaf-445	337	27	(	(	PUNCT
gujaf-445	337	28	2022	2022	NUM
gujaf-445	337	29	)	)	PUNCT
gujaf-445	337	30	.	.	PUNCT
gujaf-445	338	1	climate	climate	NOUN
gujaf-445	338	2	policy	policy	NOUN
gujaf-445	338	3	uncertainty	uncertainty	NOUN
gujaf-445	338	4	and	and	CCONJ
gujaf-445	338	5	firm	firm	ADJ
gujaf-445	338	6	financial	financial	ADJ
gujaf-445	338	7	performance	performance	NOUN
gujaf-445	338	8	:	:	PUNCT
gujaf-445	338	9	evidence	evidence	NOUN
gujaf-445	338	10	from	from	ADP
gujaf-445	338	11	high	high	ADJ
gujaf-445	338	12	-	-	PUNCT
gujaf-445	338	13	emission	emission	NOUN
gujaf-445	338	14	industries	industry	NOUN
gujaf-445	338	15	.	.	PUNCT
gujaf-445	339	1	environmental	environmental	ADJ
gujaf-445	339	2	science	science	NOUN
gujaf-445	339	3	and	and	CCONJ
gujaf-445	339	4	pollution	pollution	NOUN
gujaf-445	339	5	research	research	NOUN
gujaf-445	339	6	,	,	PUNCT
gujaf-445	339	7	29	29	NUM
gujaf-445	339	8	,	,	PUNCT
gujaf-445	339	9	22380–22392	22380–22392	NUM
gujaf-445	339	10	.	.	PUNCT
gujaf-445	340	1	https://doi.org/10.1007/s11356-021-16864-4	https://doi.org/10.1007/s11356-021-16864-4	NUM
gujaf-445	340	2	majumdar	majumdar	PROPN
gujaf-445	340	3	,	,	PUNCT
gujaf-445	340	4	s.	s.	PROPN
gujaf-445	340	5	k.	k.	PROPN
gujaf-445	340	6	(	(	PUNCT
gujaf-445	340	7	1997	1997	NUM
gujaf-445	340	8	)	)	PUNCT
gujaf-445	340	9	.	.	PUNCT
gujaf-445	341	1	the	the	DET
gujaf-445	341	2	impact	impact	NOUN
gujaf-445	341	3	of	of	ADP
gujaf-445	341	4	size	size	NOUN
gujaf-445	341	5	and	and	CCONJ
gujaf-445	341	6	age	age	NOUN
gujaf-445	341	7	on	on	ADP
gujaf-445	341	8	firm	firm	ADJ
gujaf-445	341	9	-	-	PUNCT
gujaf-445	341	10	level	level	NOUN
gujaf-445	341	11	performance	performance	NOUN
gujaf-445	341	12	:	:	PUNCT
gujaf-445	341	13	some	some	DET
gujaf-445	341	14	evidence	evidence	NOUN
gujaf-445	341	15	from	from	ADP
gujaf-445	341	16	india	india	PROPN
gujaf-445	341	17	.	.	PUNCT
gujaf-445	342	1	review	review	NOUN
gujaf-445	342	2	of	of	ADP
gujaf-445	342	3	industrial	industrial	ADJ
gujaf-445	342	4	organization	organization	NOUN
gujaf-445	342	5	,	,	PUNCT
gujaf-445	342	6	12(2	12(2	NUM
gujaf-445	342	7	)	)	PUNCT
gujaf-445	342	8	,	,	PUNCT
gujaf-445	342	9	231–241	231–241	NUM
gujaf-445	342	10	.	.	PUNCT
gujaf-445	343	1	https://doi.org/10.1023/a:1007740315440	https://doi.org/10.1023/a:1007740315440	PROPN
gujaf-445	343	2	mensah	mensah	PROPN
gujaf-445	343	3	,	,	PUNCT
gujaf-445	343	4	j.	j.	PROPN
gujaf-445	343	5	,	,	PUNCT
gujaf-445	343	6	abubakar	abubakar	PROPN
gujaf-445	343	7	,	,	PUNCT
gujaf-445	343	8	i.	i.	PROPN
gujaf-445	343	9	,	,	PUNCT
gujaf-445	343	10	&	&	CCONJ
gujaf-445	343	11	takyi	takyi	PROPN
gujaf-445	343	12	,	,	PUNCT
gujaf-445	343	13	s.	s.	PROPN
gujaf-445	343	14	a.	a.	PROPN
gujaf-445	343	15	(	(	PUNCT
gujaf-445	343	16	2021	2021	NUM
gujaf-445	343	17	)	)	PUNCT
gujaf-445	343	18	.	.	PUNCT
gujaf-445	344	1	environmental	environmental	ADJ
gujaf-445	344	2	management	management	NOUN
gujaf-445	344	3	and	and	CCONJ
gujaf-445	344	4	firm	firm	ADJ
gujaf-445	344	5	performance	performance	NOUN
gujaf-445	344	6	:	:	PUNCT
gujaf-445	344	7	a	a	DET
gujaf-445	344	8	meta	meta	ADJ
gujaf-445	344	9	-	-	PUNCT
gujaf-445	344	10	analytic	analytic	ADJ
gujaf-445	344	11	review	review	NOUN
gujaf-445	344	12	.	.	PUNCT
gujaf-445	345	1	business	business	NOUN
gujaf-445	345	2	strategy	strategy	NOUN
gujaf-445	345	3	and	and	CCONJ
gujaf-445	345	4	the	the	DET
gujaf-445	345	5	environment	environment	NOUN
gujaf-445	345	6	,	,	PUNCT
gujaf-445	345	7	30(3	30(3	NUM
gujaf-445	345	8	)	)	PUNCT
gujaf-445	345	9	,	,	PUNCT
gujaf-445	345	10	1453–1472	1453–1472	NUM
gujaf-445	345	11	.	.	PUNCT
gujaf-445	346	1	https://doi.org/10.1002/bse.2676	https://doi.org/10.1002/bse.2676	PROPN
gujaf-445	346	2	nimet	nimet	PROPN
gujaf-445	346	3	.	.	PUNCT
gujaf-445	347	1	(	(	PUNCT
gujaf-445	347	2	2022	2022	NUM
gujaf-445	347	3	)	)	PUNCT
gujaf-445	347	4	.	.	PUNCT
gujaf-445	348	1	nigerian	nigerian	ADJ
gujaf-445	348	2	climate	climate	NOUN
gujaf-445	348	3	variability	variability	NOUN
gujaf-445	348	4	and	and	CCONJ
gujaf-445	348	5	adaptation	adaptation	NOUN
gujaf-445	348	6	report	report	NOUN
gujaf-445	348	7	.	.	PUNCT
gujaf-445	349	1	nigerian	nigerian	ADJ
gujaf-445	349	2	meteorological	meteorological	ADJ
gujaf-445	349	3	agency	agency	NOUN
gujaf-445	349	4	.	.	PUNCT
gujaf-445	350	1	https://www.nimet.gov.ng/reports/2022-climate-variabilityreport.pdf	https://www.nimet.gov.ng/reports/2022-climate-variabilityreport.pdf	PROPN
gujaf-445	350	2	njoroge	njoroge	NOUN
gujaf-445	350	3	,	,	PUNCT
gujaf-445	350	4	p.	p.	PROPN
gujaf-445	350	5	w.	w.	PROPN
gujaf-445	350	6	,	,	PUNCT
gujaf-445	350	7	&	&	CCONJ
gujaf-445	350	8	gathenya	gathenya	PROPN
gujaf-445	350	9	,	,	PUNCT
gujaf-445	350	10	j.	j.	PROPN
gujaf-445	350	11	m.	m.	PROPN
gujaf-445	350	12	(	(	PUNCT
gujaf-445	350	13	2021	2021	NUM
gujaf-445	350	14	)	)	PUNCT
gujaf-445	350	15	.	.	PUNCT
gujaf-445	351	1	growth	growth	NOUN
gujaf-445	351	2	opportunities	opportunity	NOUN
gujaf-445	351	3	and	and	CCONJ
gujaf-445	351	4	firm	firm	ADJ
gujaf-445	351	5	performance	performance	NOUN
gujaf-445	351	6	:	:	PUNCT
gujaf-445	351	7	evidencefromkenyanagriculture.africanjournalofeconomicreview,9(1),28	evidencefromkenyanagriculture.africanjournalofeconomicreview,9(1),28	PROPN
gujaf-445	351	8	–	–	PUNCT
gujaf-445	351	9	45.https://doi.org/10.31920/1750-4562/2021/v9n1a2	45.https://doi.org/10.31920/1750-4562/2021/v9n1a2	NUM
gujaf-445	351	10	nwosu	nwosu	NOUN
gujaf-445	351	11	,	,	PUNCT
gujaf-445	351	12	g.	g.	PROPN
gujaf-445	351	13	i.	i.	PROPN
gujaf-445	351	14	,	,	PUNCT
gujaf-445	351	15	obasi	obasi	PROPN
gujaf-445	351	16	,	,	PUNCT
gujaf-445	351	17	a.	a.	PROPN
gujaf-445	351	18	u.	u.	PROPN
gujaf-445	351	19	,	,	PUNCT
gujaf-445	351	20	&	&	CCONJ
gujaf-445	351	21	udeh	udeh	PROPN
gujaf-445	351	22	,	,	PUNCT
gujaf-445	351	23	s.	s.	PROPN
gujaf-445	351	24	o.	o.	PROPN
gujaf-445	351	25	(	(	PUNCT
gujaf-445	351	26	2024	2024	NUM
gujaf-445	351	27	)	)	PUNCT
gujaf-445	351	28	.	.	PUNCT
gujaf-445	352	1	institutional	institutional	ADJ
gujaf-445	352	2	frameworks	framework	NOUN
gujaf-445	352	3	and	and	CCONJ
gujaf-445	352	4	climate	climate	NOUN
gujaf-445	352	5	adaptation	adaptation	NOUN
gujaf-445	352	6	strategies	strategy	NOUN
gujaf-445	352	7	of	of	ADP
gujaf-445	352	8	nigerian	nigerian	ADJ
gujaf-445	352	9	agricultural	agricultural	ADJ
gujaf-445	352	10	firms	firm	NOUN
gujaf-445	352	11	.	.	PUNCT
gujaf-445	353	1	journal	journal	PROPN
gujaf-445	353	2	of	of	ADP
gujaf-445	353	3	environmental	environmental	ADJ
gujaf-445	353	4	management	management	NOUN
gujaf-445	353	5	,	,	PUNCT
gujaf-445	353	6	300	300	NUM
gujaf-445	353	7	,	,	PUNCT
gujaf-445	353	8	113555	113555	NUM
gujaf-445	353	9	.	.	PUNCT
gujaf-445	354	1	https://doi.org/10.1016/j.jenvman.2021.113555	https://doi.org/10.1016/j.jenvman.2021.113555	PROPN
gujaf-445	354	2	ogunleye	ogunleye	NOUN
gujaf-445	354	3	,	,	PUNCT
gujaf-445	354	4	o.	o.	PROPN
gujaf-445	354	5	o.	o.	PROPN
gujaf-445	354	6	,	,	PUNCT
gujaf-445	354	7	adesanya	adesanya	PROPN
gujaf-445	354	8	,	,	PUNCT
gujaf-445	354	9	o.	o.	PROPN
gujaf-445	354	10	f.	f.	PROPN
gujaf-445	354	11	,	,	PUNCT
gujaf-445	354	12	&	&	CCONJ
gujaf-445	354	13	oladipo	oladipo	PROPN
gujaf-445	354	14	,	,	PUNCT
gujaf-445	354	15	m.	m.	NOUN
gujaf-445	354	16	o.	o.	PROPN
gujaf-445	354	17	(	(	PUNCT
gujaf-445	354	18	2017	2017	NUM
gujaf-445	354	19	)	)	PUNCT
gujaf-445	354	20	.	.	PUNCT
gujaf-445	355	1	firm	firm	ADJ
gujaf-445	355	2	size	size	NOUN
gujaf-445	355	3	and	and	CCONJ
gujaf-445	355	4	complexity	complexity	NOUN
gujaf-445	355	5	:	:	PUNCT
gujaf-445	355	6	impact	impact	NOUN
gujaf-445	355	7	on	on	ADP
gujaf-445	355	8	financial	financial	ADJ
gujaf-445	355	9	performance	performance	NOUN
gujaf-445	355	10	of	of	ADP
gujaf-445	355	11	nigerian	nigerian	ADJ
gujaf-445	355	12	agribusiness	agribusiness	NOUN
gujaf-445	355	13	firms	firm	NOUN
gujaf-445	355	14	.	.	PUNCT
gujaf-445	356	1	agricultural	agricultural	ADJ
gujaf-445	356	2	finance	finance	NOUN
gujaf-445	356	3	review	review	NOUN
gujaf-445	356	4	,	,	PUNCT
gujaf-445	356	5	77(4	77(4	NUM
gujaf-445	356	6	)	)	PUNCT
gujaf-445	356	7	,	,	PUNCT
gujaf-445	356	8	434–445	434–445	NUM
gujaf-445	356	9	.	.	PUNCT
gujaf-445	357	1	https://doi.org/10.1108/afr-06-2016-0067	https://doi.org/10.1108/afr-06-2016-0067	PROPN
gujaf-445	357	2	okafor	okafor	PROPN
gujaf-445	357	3	,	,	PUNCT
gujaf-445	357	4	c.	c.	PROPN
gujaf-445	357	5	a.	a.	PROPN
gujaf-445	357	6	,	,	PUNCT
gujaf-445	357	7	&	&	CCONJ
gujaf-445	357	8	chukwu	chukwu	PROPN
gujaf-445	357	9	,	,	PUNCT
gujaf-445	357	10	l.	l.	PROPN
gujaf-445	357	11	o.	o.	PROPN
gujaf-445	357	12	(	(	PUNCT
gujaf-445	357	13	2020	2020	NUM
gujaf-445	357	14	)	)	PUNCT
gujaf-445	357	15	.	.	PUNCT
gujaf-445	358	1	regulatory	regulatory	ADJ
gujaf-445	358	2	pressures	pressure	NOUN
gujaf-445	358	3	and	and	CCONJ
gujaf-445	358	4	climate	climate	NOUN
gujaf-445	358	5	adaptation	adaptation	NOUN
gujaf-445	358	6	in	in	ADP
gujaf-445	358	7	nigerianagriculture.sustainability,12(10),4089.https://doi.org/10.3390	nigerianagriculture.sustainability,12(10),4089.https://doi.org/10.3390	NOUN
gujaf-445	358	8	/	/	SYM
gujaf-445	358	9	su12104089	su12104089	NOUN
gujaf-445	358	10	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-445	358	11	,	,	PUNCT
gujaf-445	358	12	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-445	358	13	499	499	NUM
gujaf-445	358	14	okoye	okoye	NOUN
gujaf-445	358	15	,	,	PUNCT
gujaf-445	358	16	p.	p.	NOUN
gujaf-445	358	17	v.	v.	CCONJ
gujaf-445	358	18	c.	c.	PROPN
gujaf-445	358	19	,	,	PUNCT
gujaf-445	358	20	&	&	CCONJ
gujaf-445	358	21	ofoegbu	ofoegbu	NOUN
gujaf-445	358	22	,	,	PUNCT
gujaf-445	358	23	g.	g.	PROPN
gujaf-445	358	24	n.	n.	PROPN
gujaf-445	358	25	(	(	PUNCT
gujaf-445	358	26	2023	2023	NUM
gujaf-445	358	27	)	)	PUNCT
gujaf-445	358	28	.	.	PUNCT
gujaf-445	359	1	environmental	environmental	ADJ
gujaf-445	359	2	uncertainty	uncertainty	NOUN
gujaf-445	359	3	,	,	PUNCT
gujaf-445	359	4	board	board	NOUN
gujaf-445	359	5	characteristics	characteristic	NOUN
gujaf-445	359	6	and	and	CCONJ
gujaf-445	359	7	firm	firm	ADJ
gujaf-445	359	8	performance	performance	NOUN
gujaf-445	359	9	.	.	PUNCT
gujaf-445	360	1	journal	journal	NOUN
gujaf-445	360	2	of	of	ADP
gujaf-445	360	3	african	african	ADJ
gujaf-445	360	4	business	business	NOUN
gujaf-445	360	5	,	,	PUNCT
gujaf-445	360	6	24(1	24(1	NUM
gujaf-445	360	7	)	)	PUNCT
gujaf-445	360	8	,	,	PUNCT
gujaf-445	360	9	87–105	87–105	NUM
gujaf-445	360	10	.	.	PUNCT
gujaf-445	361	1	https://doi.org/10.1080/15228916.2022.2051042	https://doi.org/10.1080/15228916.2022.2051042	PROPN
gujaf-445	361	2	onyekuru	onyekuru	PROPN
gujaf-445	361	3	,	,	PUNCT
gujaf-445	361	4	a.	a.	NOUN
gujaf-445	361	5	n.	n.	PROPN
gujaf-445	361	6	,	,	PUNCT
gujaf-445	361	7	&	&	CCONJ
gujaf-445	361	8	marchant	marchant	PROPN
gujaf-445	361	9	,	,	PUNCT
gujaf-445	361	10	r.	r.	PROPN
gujaf-445	361	11	(	(	PUNCT
gujaf-445	361	12	2020	2020	NUM
gujaf-445	361	13	)	)	PUNCT
gujaf-445	361	14	.	.	PUNCT
gujaf-445	362	1	climate	climate	NOUN
gujaf-445	362	2	change	change	NOUN
gujaf-445	362	3	perception	perception	NOUN
gujaf-445	362	4	and	and	CCONJ
gujaf-445	362	5	adaptation	adaptation	NOUN
gujaf-445	362	6	in	in	ADP
gujaf-445	362	7	sub	sub	PROPN
gujaf-445	362	8	saharan	saharan	PROPN
gujaf-445	362	9	africa	africa	PROPN
gujaf-445	362	10	:	:	PUNCT
gujaf-445	362	11	a	a	DET
gujaf-445	362	12	systematic	systematic	ADJ
gujaf-445	362	13	review	review	NOUN
gujaf-445	362	14	of	of	ADP
gujaf-445	362	15	empirical	empirical	ADJ
gujaf-445	362	16	evidence	evidence	NOUN
gujaf-445	362	17	.	.	PUNCT
gujaf-445	363	1	climate	climate	NOUN
gujaf-445	363	2	risk	risk	NOUN
gujaf-445	363	3	management	management	NOUN
gujaf-445	363	4	,	,	PUNCT
gujaf-445	363	5	28	28	NUM
gujaf-445	363	6	,	,	PUNCT
gujaf-445	363	7	100215	100215	NUM
gujaf-445	363	8	.	.	PUNCT
gujaf-445	364	1	https://doi.org/10.1016/j.crm.2020.100215	https://doi.org/10.1016/j.crm.2020.100215	PROPN
gujaf-445	364	2	peteraf	peteraf	NOUN
gujaf-445	364	3	,	,	PUNCT
gujaf-445	364	4	m.a	m.a	PROPN
gujaf-445	364	5	.	.	PROPN
gujaf-445	364	6	,&barney	,&barney	PROPN
gujaf-445	364	7	,	,	PUNCT
gujaf-445	364	8	j.b.(2003).unravelingtheresource	j.b.(2003).unravelingtheresource	NOUN
gujaf-445	364	9	-	-	PUNCT
gujaf-445	364	10	basedtangle.managerialand	basedtangle.managerialand	NUM
gujaf-445	364	11	decision	decision	NOUN
gujaf-445	364	12	economics	economic	NOUN
gujaf-445	364	13	,	,	PUNCT
gujaf-445	364	14	24(4	24(4	NUM
gujaf-445	364	15	)	)	PUNCT
gujaf-445	364	16	,	,	PUNCT
gujaf-445	364	17	309–323	309–323	NUM
gujaf-445	364	18	.	.	PUNCT
gujaf-445	365	1	https://doi.org/10.1002/mde.1126	https://doi.org/10.1002/mde.1126	PROPN
gujaf-445	365	2	priem	priem	PROPN
gujaf-445	365	3	,	,	PUNCT
gujaf-445	365	4	r.	r.	PROPN
gujaf-445	365	5	l.	l.	PROPN
gujaf-445	365	6	,	,	PUNCT
gujaf-445	365	7	&	&	CCONJ
gujaf-445	365	8	butler	butler	PROPN
gujaf-445	365	9	,	,	PUNCT
gujaf-445	365	10	j.	j.	PROPN
gujaf-445	365	11	e.	e.	PROPN
gujaf-445	365	12	(	(	PUNCT
gujaf-445	365	13	2001	2001	NUM
gujaf-445	365	14	)	)	PUNCT
gujaf-445	365	15	.	.	PUNCT
gujaf-445	365	16	is	be	AUX
gujaf-445	365	17	the	the	DET
gujaf-445	365	18	resource	resource	NOUN
gujaf-445	365	19	-	-	PUNCT
gujaf-445	365	20	based	base	VERB
gujaf-445	365	21	―viewǁ	―viewǁ	PROPN
gujaf-445	365	22	a	a	DET
gujaf-445	365	23	useful	useful	ADJ
gujaf-445	365	24	perspective	perspective	NOUN
gujaf-445	365	25	for	for	ADP
gujaf-445	365	26	strategic	strategic	ADJ
gujaf-445	365	27	management	management	NOUN
gujaf-445	365	28	research	research	NOUN
gujaf-445	365	29	?	?	PUNCT
gujaf-445	366	1	academy	academy	NOUN
gujaf-445	366	2	of	of	ADP
gujaf-445	366	3	management	management	PROPN
gujaf-445	366	4	review	review	PROPN
gujaf-445	366	5	,	,	PUNCT
gujaf-445	366	6	26(1	26(1	NUM
gujaf-445	366	7	)	)	PUNCT
gujaf-445	366	8	,	,	PUNCT
gujaf-445	366	9	22–40	22–40	NUM
gujaf-445	366	10	.	.	PUNCT
gujaf-445	367	1	https://doi.org/10.5465/amr.2001.4011928	https://doi.org/10.5465/amr.2001.4011928	PROPN
gujaf-445	367	2	ross	ross	PROPN
gujaf-445	367	3	,	,	PUNCT
gujaf-445	367	4	s.	s.	PROPN
gujaf-445	367	5	a.	a.	PROPN
gujaf-445	367	6	(	(	PUNCT
gujaf-445	367	7	1977	1977	NUM
gujaf-445	367	8	)	)	PUNCT
gujaf-445	367	9	.	.	PUNCT
gujaf-445	368	1	the	the	DET
gujaf-445	368	2	determination	determination	NOUN
gujaf-445	368	3	of	of	ADP
gujaf-445	368	4	financial	financial	ADJ
gujaf-445	368	5	structure	structure	NOUN
gujaf-445	368	6	:	:	PUNCT
gujaf-445	368	7	the	the	DET
gujaf-445	368	8	incentive	incentive	NOUN
gujaf-445	368	9	-	-	PUNCT
gujaf-445	368	10	signalling	signal	VERB
gujaf-445	368	11	approach	approach	NOUN
gujaf-445	368	12	.	.	PUNCT
gujaf-445	369	1	the	the	DET
gujaf-445	369	2	bell	bell	PROPN
gujaf-445	369	3	journal	journal	PROPN
gujaf-445	369	4	of	of	ADP
gujaf-445	369	5	economics	economic	NOUN
gujaf-445	369	6	,	,	PUNCT
gujaf-445	369	7	8(1	8(1	NOUN
gujaf-445	369	8	)	)	PUNCT
gujaf-445	369	9	,	,	PUNCT
gujaf-445	369	10	23–40	23–40	NUM
gujaf-445	369	11	.	.	PUNCT
gujaf-445	370	1	https://doi.org/10.2307/3003485	https://doi.org/10.2307/3003485	PROPN
gujaf-445	370	2	smith	smith	PROPN
gujaf-445	370	3	,	,	PUNCT
gujaf-445	370	4	t.	t.	PROPN
gujaf-445	370	5	,	,	PUNCT
gujaf-445	370	6	&	&	CCONJ
gujaf-445	370	7	wang	wang	PROPN
gujaf-445	370	8	,	,	PUNCT
gujaf-445	370	9	j.	j.	PROPN
gujaf-445	370	10	(	(	PUNCT
gujaf-445	370	11	2021	2021	NUM
gujaf-445	370	12	)	)	PUNCT
gujaf-445	370	13	.	.	PUNCT
gujaf-445	371	1	liquidity	liquidity	NOUN
gujaf-445	371	2	and	and	CCONJ
gujaf-445	371	3	firm	firm	ADJ
gujaf-445	371	4	performance	performance	NOUN
gujaf-445	371	5	:	:	PUNCT
gujaf-445	371	6	evidence	evidence	NOUN
gujaf-445	371	7	from	from	ADP
gujaf-445	371	8	agricultural	agricultural	ADJ
gujaf-445	371	9	firms	firm	NOUN
gujaf-445	371	10	.	.	PUNCT
gujaf-445	372	1	journal	journal	NOUN
gujaf-445	372	2	of	of	ADP
gujaf-445	372	3	financial	financial	ADJ
gujaf-445	372	4	economics	economic	NOUN
gujaf-445	372	5	,	,	PUNCT
gujaf-445	372	6	142(2	142(2	NUM
gujaf-445	372	7	)	)	PUNCT
gujaf-445	372	8	,	,	PUNCT
gujaf-445	372	9	635–654	635–654	NUM
gujaf-445	372	10	.	.	PUNCT
gujaf-445	373	1	https://doi.org/10.1016/j.jfineco.2021.01.001	https://doi.org/10.1016/j.jfineco.2021.01.001	ADJ
gujaf-445	373	2	tang	tang	NOUN
gujaf-445	373	3	,	,	PUNCT
gujaf-445	373	4	z.	z.	PROPN
gujaf-445	373	5	,	,	PUNCT
gujaf-445	373	6	&	&	CCONJ
gujaf-445	373	7	tang	tang	PROPN
gujaf-445	373	8	,	,	PUNCT
gujaf-445	373	9	j.	j.	PROPN
gujaf-445	373	10	(	(	PUNCT
gujaf-445	373	11	2012	2012	NUM
gujaf-445	373	12	)	)	PUNCT
gujaf-445	373	13	.	.	PUNCT
gujaf-445	374	1	stakeholder	stakeholder	NOUN
gujaf-445	374	2	–	–	PUNCT
gujaf-445	374	3	firm	firm	ADJ
gujaf-445	374	4	power	power	NOUN
gujaf-445	374	5	difference	difference	NOUN
gujaf-445	374	6	,	,	PUNCT
gujaf-445	374	7	stakeholders	stakeholder	NOUN
gujaf-445	374	8	‘	'	PUNCT
gujaf-445	374	9	csr	csr	NOUN
gujaf-445	374	10	orientation	orientation	NOUN
gujaf-445	374	11	,	,	PUNCT
gujaf-445	374	12	and	and	CCONJ
gujaf-445	374	13	smes	sme	NOUN
gujaf-445	374	14	‘	'	PUNCT
gujaf-445	374	15	environmental	environmental	ADJ
gujaf-445	374	16	performance	performance	NOUN
gujaf-445	374	17	in	in	ADP
gujaf-445	374	18	china	china	PROPN
gujaf-445	374	19	.	.	PUNCT
gujaf-445	375	1	journal	journal	PROPN
gujaf-445	375	2	of	of	ADP
gujaf-445	375	3	business	business	NOUN
gujaf-445	375	4	venturing	venturing	NOUN
gujaf-445	375	5	,	,	PUNCT
gujaf-445	375	6	27(4	27(4	PROPN
gujaf-445	375	7	)	)	PUNCT
gujaf-445	375	8	,	,	PUNCT
gujaf-445	375	9	436–455	436–455	NUM
gujaf-445	375	10	.	.	PUNCT
gujaf-445	376	1	https://doi.org/10.1016/j.jbusvent.2011.11.001	https://doi.org/10.1016/j.jbusvent.2011.11.001	ADJ
gujaf-445	376	2	thornton	thornton	NOUN
gujaf-445	376	3	,	,	PUNCT
gujaf-445	376	4	p.	p.	PROPN
gujaf-445	376	5	k.	k.	PROPN
gujaf-445	376	6	,	,	PUNCT
gujaf-445	376	7	ericksen	ericksen	PROPN
gujaf-445	376	8	,	,	PUNCT
gujaf-445	376	9	p.	p.	PROPN
gujaf-445	376	10	j.	j.	PROPN
gujaf-445	376	11	,	,	PUNCT
gujaf-445	376	12	herrero	herrero	PROPN
gujaf-445	376	13	,	,	PUNCT
gujaf-445	376	14	m.	m.	NOUN
gujaf-445	376	15	,	,	PUNCT
gujaf-445	376	16	&	&	CCONJ
gujaf-445	376	17	challinor	challinor	PROPN
gujaf-445	376	18	,	,	PUNCT
gujaf-445	376	19	a.	a.	PROPN
gujaf-445	376	20	j.	j.	PROPN
gujaf-445	376	21	(	(	PUNCT
gujaf-445	376	22	2014	2014	NUM
gujaf-445	376	23	)	)	PUNCT
gujaf-445	376	24	.	.	PUNCT
gujaf-445	377	1	climate	climate	NOUN
gujaf-445	377	2	variability	variability	NOUN
gujaf-445	377	3	andvulnerabilitytoclimatechange	andvulnerabilitytoclimatechange	NOUN
gujaf-445	377	4	:	:	PUNCT
gujaf-445	377	5	areview.globalchangebiology,20(11),3313	areview.globalchangebiology,20(11),3313	PROPN
gujaf-445	377	6	–	–	PUNCT
gujaf-445	377	7	3328	3328	NUM
gujaf-445	377	8	.	.	PUNCT
gujaf-445	378	1	https://doi.org/10.1111/gcb.12581	https://doi.org/10.1111/gcb.12581	PROPN
gujaf-445	378	2	wang	wang	PROPN
gujaf-445	378	3	,	,	PUNCT
gujaf-445	378	4	l.	l.	PROPN
gujaf-445	378	5	,	,	PUNCT
gujaf-445	378	6	zhang	zhang	PROPN
gujaf-445	378	7	,	,	PUNCT
gujaf-445	378	8	h.	h.	PROPN
gujaf-445	378	9	,	,	PUNCT
gujaf-445	378	10	&	&	CCONJ
gujaf-445	378	11	liu	liu	PROPN
gujaf-445	378	12	,	,	PUNCT
gujaf-445	378	13	y.	y.	PROPN
gujaf-445	378	14	(	(	PUNCT
gujaf-445	378	15	2022	2022	NUM
gujaf-445	378	16	)	)	PUNCT
gujaf-445	378	17	.	.	PUNCT
gujaf-445	379	1	climate	climate	NOUN
gujaf-445	379	2	variability	variability	NOUN
gujaf-445	379	3	and	and	CCONJ
gujaf-445	379	4	firm	firm	ADJ
gujaf-445	379	5	performance	performance	NOUN
gujaf-445	379	6	in	in	ADP
gujaf-445	379	7	east	east	PROPN
gujaf-445	379	8	asianagriculture	asianagriculture	PROPN
gujaf-445	379	9	:	:	PUNCT
gujaf-445	379	10	apaneldatastudy.environmentalscience&policy,133,105	apaneldatastudy.environmentalscience&policy,133,105	PROPN
gujaf-445	379	11	–	–	PUNCT
gujaf-445	379	12	115	115	NUM
gujaf-445	379	13	.	.	PUNCT
gujaf-445	380	1	https://doi.org/10.1016/j.envsci.2022.02.010	https://doi.org/10.1016/j.envsci.2022.02.010	PROPN
gujaf-445	380	2	world	world	PROPN
gujaf-445	380	3	bank	bank	PROPN
gujaf-445	380	4	.	.	PUNCT
gujaf-445	381	1	(	(	PUNCT
gujaf-445	381	2	2023	2023	NUM
gujaf-445	381	3	)	)	PUNCT
gujaf-445	381	4	.	.	PUNCT
gujaf-445	382	1	climate	climate	NOUN
gujaf-445	382	2	risk	risk	NOUN
gujaf-445	382	3	country	country	NOUN
gujaf-445	382	4	profile	profile	NOUN
gujaf-445	382	5	:	:	PUNCT
gujaf-445	382	6	nigeria	nigeria	PROPN
gujaf-445	382	7	.	.	PUNCT
gujaf-445	382	8	https://climateknowledgeportal.worldbank.org	https://climateknowledgeportal.worldbank.org	PROPN
gujaf-445	382	9	yusuf	yusuf	PROPN
gujaf-445	382	10	,	,	PUNCT
gujaf-445	382	11	h.	h.	PROPN
gujaf-445	382	12	,	,	PUNCT
gujaf-445	382	13	&	&	CCONJ
gujaf-445	382	14	bako	bako	PROPN
gujaf-445	382	15	,	,	PUNCT
gujaf-445	382	16	a.	a.	NOUN
gujaf-445	382	17	a.	a.	NOUN
gujaf-445	382	18	(	(	PUNCT
gujaf-445	382	19	2023	2023	NUM
gujaf-445	382	20	)	)	PUNCT
gujaf-445	382	21	.	.	PUNCT
gujaf-445	383	1	capital	capital	NOUN
gujaf-445	383	2	structure	structure	NOUN
gujaf-445	383	3	and	and	CCONJ
gujaf-445	383	4	firm	firm	ADJ
gujaf-445	383	5	performance	performance	NOUN
gujaf-445	383	6	:	:	PUNCT
gujaf-445	383	7	evidence	evidence	NOUN
gujaf-445	383	8	from	from	ADP
gujaf-445	383	9	listed	list	VERB
gujaf-445	383	10	firms	firm	NOUN
gujaf-445	383	11	in	in	ADP
gujaf-445	383	12	nigeria	nigeria	PROPN
gujaf-445	383	13	.	.	PUNCT
gujaf-445	384	1	journal	journal	PROPN
gujaf-445	384	2	of	of	ADP
gujaf-445	384	3	finance	finance	NOUN
gujaf-445	384	4	and	and	CCONJ
gujaf-445	384	5	accounting	accounting	NOUN
gujaf-445	384	6	research	research	NOUN
gujaf-445	384	7	,	,	PUNCT
gujaf-445	384	8	5(1	5(1	NUM
gujaf-445	384	9	)	)	PUNCT
gujaf-445	384	10	,	,	PUNCT
gujaf-445	384	11	38–51	38–51	NUM
gujaf-445	384	12	.	.	PUNCT
gujaf-445	385	1	https://doi.org/10.1234/jfar.v5i1.567	https://doi.org/10.1234/jfar.v5i1.567	PROPN
gujaf-445	385	2	zhang	zhang	PROPN
gujaf-445	385	3	,	,	PUNCT
gujaf-445	385	4	y.	y.	PROPN
gujaf-445	385	5	,&li	,&li	PROPN
gujaf-445	385	6	,	,	PUNCT
gujaf-445	385	7	x.(2019).financialleverageandfirmperformance	x.(2019).financialleverageandfirmperformance	PROPN
gujaf-445	385	8	:	:	PUNCT
gujaf-445	385	9	evidencefromchinese	evidencefromchinese	ADJ
gujaf-445	385	10	agriculture	agriculture	NOUN
gujaf-445	385	11	.	.	PUNCT
gujaf-445	386	1	china	china	PROPN
gujaf-445	386	2	agricultural	agricultural	PROPN
gujaf-445	386	3	economic	economic	PROPN
gujaf-445	386	4	review	review	NOUN
gujaf-445	386	5	,	,	PUNCT
gujaf-445	386	6	11(1	11(1	NUM
gujaf-445	386	7	)	)	PUNCT
gujaf-445	386	8	,	,	PUNCT
gujaf-445	386	9	120–136	120–136	NUM
gujaf-445	386	10	.	.	PUNCT
gujaf-445	386	11	https://doi.org/10.1108/caer-06-2018-0107	https://doi.org/10.1108/caer-06-2018-0107	PROPN