id	sid	tid	token	lemma	pos
gujaf-52	1	1	gusau	gusau	PROPN
gujaf-52	1	2	journal	journal	NOUN
gujaf-52	1	3	of	of	ADP
gujaf-52	1	4	accounting	accounting	NOUN
gujaf-52	1	5	and	and	CCONJ
gujaf-52	1	6	finance	finance	NOUN
gujaf-52	1	7	,	,	PUNCT
gujaf-52	1	8	vol	vol	NOUN
gujaf-52	1	9	.	.	PROPN
gujaf-52	1	10	2	2	NUM
gujaf-52	1	11	,	,	PUNCT
gujaf-52	1	12	issue	issue	NOUN
gujaf-52	1	13	1	1	NUM
gujaf-52	1	14	,	,	PUNCT
gujaf-52	1	15	april	april	PROPN
gujaf-52	1	16	,	,	PUNCT
gujaf-52	1	17	2021	2021	NUM
gujaf-52	1	18	1	1	NUM
gujaf-52	1	19	gusau	gusau	ADJ
gujaf-52	1	20	journal	journal	NOUN
gujaf-52	1	21	of	of	ADP
gujaf-52	1	22	accounting	accounting	NOUN
gujaf-52	1	23	and	and	CCONJ
gujaf-52	1	24	finance	finance	NOUN
gujaf-52	1	25	(	(	PUNCT
gujaf-52	1	26	gujaf	gujaf	NOUN
gujaf-52	1	27	)	)	PUNCT
gujaf-52	1	28	vol	vol	NOUN
gujaf-52	1	29	.	.	NOUN
gujaf-52	1	30	2	2	NUM
gujaf-52	1	31	issue	issue	NOUN
gujaf-52	1	32	1	1	NUM
gujaf-52	1	33	,	,	PUNCT
gujaf-52	1	34	april	april	PROPN
gujaf-52	1	35	,	,	PUNCT
gujaf-52	1	36	2021	2021	NUM
gujaf-52	1	37	issn	issn	X
gujaf-52	1	38	:	:	PUNCT
gujaf-52	1	39	2756	2756	NUM
gujaf-52	1	40	-	-	PUNCT
gujaf-52	1	41	665x	665x	NOUN
gujaf-52	1	42	a	a	DET
gujaf-52	1	43	publication	publication	NOUN
gujaf-52	1	44	of	of	ADP
gujaf-52	1	45	department	department	NOUN
gujaf-52	1	46	of	of	ADP
gujaf-52	1	47	accounting	accounting	NOUN
gujaf-52	1	48	and	and	CCONJ
gujaf-52	1	49	finance	finance	NOUN
gujaf-52	1	50	,	,	PUNCT
gujaf-52	1	51	faculty	faculty	NOUN
gujaf-52	1	52	of	of	ADP
gujaf-52	1	53	management	management	NOUN
gujaf-52	1	54	and	and	CCONJ
gujaf-52	1	55	social	social	ADJ
gujaf-52	1	56	sciences	science	NOUN
gujaf-52	1	57	,	,	PUNCT
gujaf-52	1	58	federal	federal	ADJ
gujaf-52	1	59	university	university	NOUN
gujaf-52	1	60	gusau	gusau	NOUN
gujaf-52	1	61	,	,	PUNCT
gujaf-52	1	62	zamfara	zamfara	PROPN
gujaf-52	1	63	state	state	PROPN
gujaf-52	1	64	-nigeria	-nigeria	PROPN
gujaf-52	1	65	gusau	gusau	ADJ
gujaf-52	1	66	journal	journal	NOUN
gujaf-52	1	67	of	of	ADP
gujaf-52	1	68	accounting	accounting	NOUN
gujaf-52	1	69	and	and	CCONJ
gujaf-52	1	70	finance	finance	NOUN
gujaf-52	1	71	,	,	PUNCT
gujaf-52	1	72	vol	vol	NOUN
gujaf-52	1	73	.	.	PROPN
gujaf-52	1	74	2	2	NUM
gujaf-52	1	75	,	,	PUNCT
gujaf-52	1	76	issue	issue	NOUN
gujaf-52	1	77	1	1	NUM
gujaf-52	1	78	,	,	PUNCT
gujaf-52	1	79	april	april	PROPN
gujaf-52	1	80	,	,	PUNCT
gujaf-52	1	81	2021	2021	NUM
gujaf-52	1	82	2	2	NUM
gujaf-52	1	83	determinants	determinant	NOUN
gujaf-52	1	84	of	of	ADP
gujaf-52	1	85	capital	capital	NOUN
gujaf-52	1	86	structure	structure	NOUN
gujaf-52	1	87	in	in	ADP
gujaf-52	1	88	nigerian	nigerian	ADJ
gujaf-52	1	89	listed	list	VERB
gujaf-52	1	90	manufacturing	manufacturing	NOUN
gujaf-52	1	91	firms	firm	NOUN
gujaf-52	1	92	:	:	PUNCT
gujaf-52	1	93	a	a	DET
gujaf-52	1	94	panel	panel	NOUN
gujaf-52	1	95	generalized	generalize	VERB
gujaf-52	1	96	method	method	NOUN
gujaf-52	1	97	of	of	ADP
gujaf-52	1	98	moments	moment	NOUN
gujaf-52	1	99	(	(	PUNCT
gujaf-52	1	100	gmm	gmm	NOUN
gujaf-52	1	101	)	)	PUNCT
gujaf-52	1	102	approach	approach	NOUN
gujaf-52	1	103	usman	usman	PROPN
gujaf-52	1	104	,	,	PUNCT
gujaf-52	1	105	onozare	onozare	PROPN
gujaf-52	1	106	safiya	safiya	NOUN
gujaf-52	1	107	balogun	balogun	VERB
gujaf-52	1	108	john	john	PROPN
gujaf-52	1	109	eshemokhai	eshemokhai	PROPN
gujaf-52	1	110	corresponding	corresponding	ADJ
gujaf-52	1	111	author	author	NOUN
gujaf-52	1	112	balogunjohnascon@gmail.com	balogunjohnascon@gmail.com	PUNCT
gujaf-52	2	1	department	department	PROPN
gujaf-52	2	2	of	of	ADP
gujaf-52	2	3	accounting	accounting	PROPN
gujaf-52	2	4	nigerian	nigerian	PROPN
gujaf-52	2	5	defence	defence	PROPN
gujaf-52	2	6	academy	academy	PROPN
gujaf-52	2	7	,	,	PUNCT
gujaf-52	2	8	kaduna	kaduna	PROPN
gujaf-52	2	9	,	,	PUNCT
gujaf-52	2	10	kaduna	kaduna	PROPN
gujaf-52	2	11	state	state	PROPN
gujaf-52	2	12	.	.	PUNCT
gujaf-52	3	1	abstract	abstract	ADV
gujaf-52	3	2	in	in	ADP
gujaf-52	3	3	the	the	DET
gujaf-52	3	4	present	present	ADJ
gujaf-52	3	5	day	day	NOUN
gujaf-52	3	6	,	,	PUNCT
gujaf-52	3	7	no	no	DET
gujaf-52	3	8	large	large	ADJ
gujaf-52	3	9	firm	firm	NOUN
gujaf-52	3	10	especially	especially	ADV
gujaf-52	3	11	manufacturing	manufacture	VERB
gujaf-52	3	12	industry	industry	NOUN
gujaf-52	3	13	has	have	VERB
gujaf-52	3	14	the	the	DET
gujaf-52	3	15	wherewithal	wherewithal	NOUN
gujaf-52	3	16	to	to	PART
gujaf-52	3	17	single	single	ADJ
gujaf-52	3	18	handedly	handedly	ADV
gujaf-52	3	19	finance	finance	VERB
gujaf-52	3	20	its	its	PRON
gujaf-52	3	21	operation	operation	NOUN
gujaf-52	3	22	.	.	PUNCT
gujaf-52	4	1	thereby	thereby	ADV
gujaf-52	4	2	,	,	PUNCT
gujaf-52	4	3	financing	finance	VERB
gujaf-52	4	4	its	its	PRON
gujaf-52	4	5	operation	operation	NOUN
gujaf-52	4	6	through	through	ADP
gujaf-52	4	7	equity	equity	NOUN
gujaf-52	4	8	and	and	CCONJ
gujaf-52	4	9	debt	debt	NOUN
gujaf-52	4	10	financing	financing	NOUN
gujaf-52	4	11	become	become	VERB
gujaf-52	4	12	concerning	concern	VERB
gujaf-52	4	13	.	.	PUNCT
gujaf-52	5	1	despite	despite	SCONJ
gujaf-52	5	2	these	these	PRON
gujaf-52	5	3	,	,	PUNCT
gujaf-52	5	4	there	there	PRON
gujaf-52	5	5	has	have	AUX
gujaf-52	5	6	been	be	AUX
gujaf-52	5	7	silence	silence	NOUN
gujaf-52	5	8	on	on	ADP
gujaf-52	5	9	the	the	DET
gujaf-52	5	10	role	role	NOUN
gujaf-52	5	11	play	play	VERB
gujaf-52	5	12	by	by	ADP
gujaf-52	5	13	audit	audit	NOUN
gujaf-52	5	14	committee	committee	NOUN
gujaf-52	5	15	on	on	ADP
gujaf-52	5	16	the	the	DET
gujaf-52	5	17	need	need	NOUN
gujaf-52	5	18	for	for	ADP
gujaf-52	5	19	capital	capital	NOUN
gujaf-52	5	20	structure	structure	NOUN
gujaf-52	5	21	.	.	PUNCT
gujaf-52	6	1	therefore	therefore	ADV
gujaf-52	6	2	,	,	PUNCT
gujaf-52	6	3	the	the	DET
gujaf-52	6	4	study	study	NOUN
gujaf-52	6	5	examined	examine	VERB
gujaf-52	6	6	the	the	DET
gujaf-52	6	7	determinants	determinant	NOUN
gujaf-52	6	8	of	of	ADP
gujaf-52	6	9	capital	capital	NOUN
gujaf-52	6	10	structure	structure	NOUN
gujaf-52	6	11	in	in	ADP
gujaf-52	6	12	nigerian	nigerian	ADJ
gujaf-52	6	13	manufacturing	manufacturing	NOUN
gujaf-52	6	14	listed	list	VERB
gujaf-52	6	15	firms	firm	NOUN
gujaf-52	6	16	using	use	VERB
gujaf-52	6	17	a	a	DET
gujaf-52	6	18	generalized	generalized	ADJ
gujaf-52	6	19	method	method	NOUN
gujaf-52	6	20	of	of	ADP
gujaf-52	6	21	moments	moment	NOUN
gujaf-52	6	22	(	(	PUNCT
gujaf-52	6	23	gmm	gmm	NOUN
gujaf-52	6	24	)	)	PUNCT
gujaf-52	6	25	technique	technique	NOUN
gujaf-52	6	26	.	.	PUNCT
gujaf-52	7	1	the	the	DET
gujaf-52	7	2	result	result	NOUN
gujaf-52	7	3	from	from	ADP
gujaf-52	7	4	the	the	DET
gujaf-52	7	5	gmm	gmm	PROPN
gujaf-52	7	6	discovered	discover	VERB
gujaf-52	7	7	that	that	SCONJ
gujaf-52	7	8	profitability	profitability	NOUN
gujaf-52	7	9	,	,	PUNCT
gujaf-52	7	10	firm	firm	ADJ
gujaf-52	7	11	growth	growth	NOUN
gujaf-52	7	12	and	and	CCONJ
gujaf-52	7	13	audit	audit	NOUN
gujaf-52	7	14	committee	committee	NOUN
gujaf-52	7	15	were	be	AUX
gujaf-52	7	16	directly	directly	ADV
gujaf-52	7	17	related	relate	VERB
gujaf-52	7	18	to	to	ADP
gujaf-52	7	19	capital	capital	NOUN
gujaf-52	7	20	structure	structure	NOUN
gujaf-52	7	21	with	with	ADP
gujaf-52	7	22	their	their	PRON
gujaf-52	7	23	t	t	PROPN
gujaf-52	7	24	-	-	PUNCT
gujaf-52	7	25	statistics	statistic	NOUN
gujaf-52	7	26	(	(	PUNCT
gujaf-52	7	27	1.8821	1.8821	NUM
gujaf-52	7	28	)	)	PUNCT
gujaf-52	7	29	,	,	PUNCT
gujaf-52	7	30	(	(	PUNCT
gujaf-52	7	31	2.4549	2.4549	NUM
gujaf-52	7	32	)	)	PUNCT
gujaf-52	7	33	and	and	CCONJ
gujaf-52	7	34	(	(	PUNCT
gujaf-52	7	35	1.9643	1.9643	NUM
gujaf-52	7	36	)	)	PUNCT
gujaf-52	7	37	greater	great	ADJ
gujaf-52	7	38	than	than	ADP
gujaf-52	7	39	t	t	NOUN
gujaf-52	7	40	-	-	PUNCT
gujaf-52	7	41	values	value	NOUN
gujaf-52	7	42	(	(	PUNCT
gujaf-52	7	43	t0.1=	t0.1=	NOUN
gujaf-52	7	44	1.645	1.645	NUM
gujaf-52	7	45	)	)	PUNCT
gujaf-52	7	46	and	and	CCONJ
gujaf-52	7	47	(	(	PUNCT
gujaf-52	7	48	t0.05	t0.05	PROPN
gujaf-52	7	49	=	=	PUNCT
gujaf-52	7	50	1.962	1.962	NUM
gujaf-52	7	51	)	)	PUNCT
gujaf-52	7	52	respectively	respectively	ADV
gujaf-52	7	53	.	.	PUNCT
gujaf-52	8	1	also	also	ADV
gujaf-52	8	2	,	,	PUNCT
gujaf-52	8	3	liquidity	liquidity	NOUN
gujaf-52	8	4	ratio	ratio	NOUN
gujaf-52	8	5	exhibited	exhibit	VERB
gujaf-52	8	6	an	an	DET
gujaf-52	8	7	inverse	inverse	NOUN
gujaf-52	8	8	relationship	relationship	NOUN
gujaf-52	8	9	but	but	CCONJ
gujaf-52	8	10	non	non	ADJ
gujaf-52	8	11	-	-	NOUN
gujaf-52	8	12	significance	significance	NOUN
gujaf-52	8	13	.	.	PUNCT
gujaf-52	9	1	therefore	therefore	ADV
gujaf-52	9	2	,	,	PUNCT
gujaf-52	9	3	it	it	PRON
gujaf-52	9	4	was	be	AUX
gujaf-52	9	5	concluded	conclude	VERB
gujaf-52	9	6	that	that	SCONJ
gujaf-52	9	7	profitability	profitability	NOUN
gujaf-52	9	8	,	,	PUNCT
gujaf-52	9	9	firm	firm	ADJ
gujaf-52	9	10	growth	growth	NOUN
gujaf-52	9	11	and	and	CCONJ
gujaf-52	9	12	audit	audit	NOUN
gujaf-52	9	13	committee	committee	NOUN
gujaf-52	9	14	were	be	AUX
gujaf-52	9	15	the	the	DET
gujaf-52	9	16	major	major	ADJ
gujaf-52	9	17	determinants	determinant	NOUN
gujaf-52	9	18	of	of	ADP
gujaf-52	9	19	capital	capital	NOUN
gujaf-52	9	20	structure	structure	NOUN
gujaf-52	9	21	of	of	ADP
gujaf-52	9	22	listed	list	VERB
gujaf-52	9	23	manufacturing	manufacturing	NOUN
gujaf-52	9	24	firms	firm	NOUN
gujaf-52	9	25	in	in	ADP
gujaf-52	9	26	nigeria	nigeria	PROPN
gujaf-52	9	27	.	.	PUNCT
gujaf-52	10	1	it	it	PRON
gujaf-52	10	2	was	be	AUX
gujaf-52	10	3	recommended	recommend	VERB
gujaf-52	10	4	that	that	SCONJ
gujaf-52	10	5	nigerian	nigerian	ADJ
gujaf-52	10	6	manufacturing	manufacturing	NOUN
gujaf-52	10	7	industries	industry	NOUN
gujaf-52	10	8	especially	especially	ADV
gujaf-52	10	9	the	the	DET
gujaf-52	10	10	quoted	quote	VERB
gujaf-52	10	11	firms	firm	NOUN
gujaf-52	10	12	should	should	AUX
gujaf-52	10	13	consider	consider	VERB
gujaf-52	10	14	the	the	DET
gujaf-52	10	15	feasibility	feasibility	NOUN
gujaf-52	10	16	study	study	NOUN
gujaf-52	10	17	as	as	SCONJ
gujaf-52	10	18	carried	carry	VERB
gujaf-52	10	19	out	out	ADP
gujaf-52	10	20	by	by	ADP
gujaf-52	10	21	audit	audit	NOUN
gujaf-52	10	22	committee	committee	NOUN
gujaf-52	10	23	before	before	ADP
gujaf-52	10	24	deciding	decide	VERB
gujaf-52	10	25	on	on	ADP
gujaf-52	10	26	their	their	PRON
gujaf-52	10	27	choice	choice	NOUN
gujaf-52	10	28	of	of	ADP
gujaf-52	10	29	deb	deb	PROPN
gujaf-52	10	30	,	,	PUNCT
gujaf-52	10	31	equity	equity	NOUN
gujaf-52	10	32	or	or	CCONJ
gujaf-52	10	33	both	both	PRON
gujaf-52	10	34	.	.	PUNCT
gujaf-52	11	1	also	also	ADV
gujaf-52	11	2	,	,	PUNCT
gujaf-52	11	3	the	the	DET
gujaf-52	11	4	industries	industry	NOUN
gujaf-52	11	5	should	should	AUX
gujaf-52	11	6	embrace	embrace	VERB
gujaf-52	11	7	pecking	pecking	NOUN
gujaf-52	11	8	order	order	NOUN
gujaf-52	11	9	theory	theory	NOUN
gujaf-52	11	10	as	as	SCONJ
gujaf-52	11	11	propounded	propound	VERB
gujaf-52	11	12	by	by	ADP
gujaf-52	11	13	donaldson	donaldson	PROPN
gujaf-52	11	14	during	during	ADP
gujaf-52	11	15	the	the	DET
gujaf-52	11	16	off	off	ADJ
gujaf-52	11	17	-	-	PUNCT
gujaf-52	11	18	season	season	NOUN
gujaf-52	11	19	period	period	NOUN
gujaf-52	11	20	to	to	PART
gujaf-52	11	21	reduce	reduce	VERB
gujaf-52	11	22	the	the	DET
gujaf-52	11	23	severity	severity	NOUN
gujaf-52	11	24	of	of	ADP
gujaf-52	11	25	loan	loan	NOUN
gujaf-52	11	26	due	due	ADP
gujaf-52	11	27	to	to	ADP
gujaf-52	11	28	unforeseen	unforeseen	ADJ
gujaf-52	11	29	circumstance	circumstance	NOUN
gujaf-52	11	30	.	.	PUNCT
gujaf-52	12	1	key	key	ADJ
gujaf-52	12	2	words	word	NOUN
gujaf-52	12	3	:	:	PUNCT
gujaf-52	12	4	capital	capital	NOUN
gujaf-52	12	5	structure	structure	NOUN
gujaf-52	12	6	,	,	PUNCT
gujaf-52	12	7	profitability	profitability	NOUN
gujaf-52	12	8	,	,	PUNCT
gujaf-52	12	9	firm	firm	ADJ
gujaf-52	12	10	growth	growth	NOUN
gujaf-52	12	11	,	,	PUNCT
gujaf-52	12	12	audit	audit	NOUN
gujaf-52	12	13	committee	committee	NOUN
gujaf-52	12	14	,	,	PUNCT
gujaf-52	12	15	generalized	generalized	ADJ
gujaf-52	12	16	methods	method	NOUN
gujaf-52	12	17	of	of	ADP
gujaf-52	12	18	moments	moment	NOUN
gujaf-52	12	19	(	(	PUNCT
gujaf-52	12	20	gmm	gmm	NOUN
gujaf-52	12	21	)	)	PUNCT
gujaf-52	12	22	1	1	NUM
gujaf-52	12	23	.	.	PUNCT
gujaf-52	13	1	introduction	introduction	NOUN
gujaf-52	13	2	capital	capital	NOUN
gujaf-52	13	3	determines	determine	VERB
gujaf-52	13	4	the	the	DET
gujaf-52	13	5	extent	extent	NOUN
gujaf-52	13	6	at	at	ADP
gujaf-52	13	7	which	which	PRON
gujaf-52	13	8	an	an	DET
gujaf-52	13	9	organization	organization	NOUN
gujaf-52	13	10	especially	especially	ADV
gujaf-52	13	11	manufacturing	manufacture	VERB
gujaf-52	13	12	firm	firm	NOUN
gujaf-52	13	13	could	could	AUX
gujaf-52	13	14	meet	meet	VERB
gujaf-52	13	15	its	its	PRON
gujaf-52	13	16	customers	customer	NOUN
gujaf-52	13	17	’	'	PUNCT
gujaf-52	13	18	demand	demand	NOUN
gujaf-52	13	19	.	.	PUNCT
gujaf-52	14	1	as	as	SCONJ
gujaf-52	14	2	organization	organization	NOUN
gujaf-52	14	3	grows	grow	VERB
gujaf-52	14	4	,	,	PUNCT
gujaf-52	14	5	more	more	ADJ
gujaf-52	14	6	capital	capital	NOUN
gujaf-52	14	7	is	be	AUX
gujaf-52	14	8	needed	need	VERB
gujaf-52	14	9	to	to	PART
gujaf-52	14	10	expand	expand	VERB
gujaf-52	14	11	production	production	NOUN
gujaf-52	14	12	,	,	PUNCT
gujaf-52	14	13	meet	meet	VERB
gujaf-52	14	14	customers	customer	NOUN
gujaf-52	14	15	and	and	CCONJ
gujaf-52	14	16	speculative	speculative	ADJ
gujaf-52	14	17	needs	need	NOUN
gujaf-52	14	18	which	which	PRON
gujaf-52	14	19	all	all	DET
gujaf-52	14	20	together	together	ADV
gujaf-52	14	21	determine	determine	VERB
gujaf-52	14	22	profitability	profitability	NOUN
gujaf-52	14	23	.	.	PUNCT
gujaf-52	15	1	due	due	ADP
gujaf-52	15	2	to	to	ADP
gujaf-52	15	3	its	its	PRON
gujaf-52	15	4	importance	importance	NOUN
gujaf-52	15	5	every	every	DET
gujaf-52	15	6	financial	financial	ADJ
gujaf-52	15	7	manager	manager	NOUN
gujaf-52	15	8	in	in	ADP
gujaf-52	15	9	a	a	DET
gujaf-52	15	10	firm	firm	NOUN
gujaf-52	15	11	especially	especially	ADV
gujaf-52	15	12	a	a	DET
gujaf-52	15	13	large	large	ADJ
gujaf-52	15	14	firm	firm	NOUN
gujaf-52	15	15	like	like	ADP
gujaf-52	15	16	manufacturing	manufacturing	NOUN
gujaf-52	15	17	industry	industry	NOUN
gujaf-52	15	18	is	be	AUX
gujaf-52	15	19	required	require	VERB
gujaf-52	15	20	to	to	PART
gujaf-52	15	21	use	use	VERB
gujaf-52	15	22	financial	financial	ADJ
gujaf-52	15	23	expertise	expertise	NOUN
gujaf-52	15	24	to	to	PART
gujaf-52	15	25	determine	determine	VERB
gujaf-52	15	26	the	the	DET
gujaf-52	15	27	least	least	ADJ
gujaf-52	15	28	cost	cost	NOUN
gujaf-52	15	29	of	of	ADP
gujaf-52	15	30	the	the	DET
gujaf-52	15	31	combination	combination	NOUN
gujaf-52	15	32	of	of	ADP
gujaf-52	15	33	debts	debt	NOUN
gujaf-52	15	34	and	and	CCONJ
gujaf-52	15	35	equity	equity	NOUN
gujaf-52	15	36	to	to	ADP
gujaf-52	15	37	financial	financial	ADJ
gujaf-52	15	38	firm	firm	NOUN
gujaf-52	15	39	’s	’s	PART
gujaf-52	15	40	operation	operation	NOUN
gujaf-52	15	41	for	for	ADP
gujaf-52	15	42	a	a	DET
gujaf-52	15	43	firm	firm	NOUN
gujaf-52	15	44	.	.	PUNCT
gujaf-52	16	1	given	give	VERB
gujaf-52	16	2	this	this	PRON
gujaf-52	16	3	,	,	PUNCT
gujaf-52	16	4	lawal	lawal	PROPN
gujaf-52	16	5	,	,	PUNCT
gujaf-52	16	6	edwin	edwin	PROPN
gujaf-52	16	7	,	,	PUNCT
gujaf-52	16	8	monica	monica	PROPN
gujaf-52	16	9	and	and	CCONJ
gujaf-52	16	10	adisa	adisa	VERB
gujaf-52	16	11	(	(	PUNCT
gujaf-52	16	12	2014	2014	NUM
gujaf-52	16	13	)	)	PUNCT
gujaf-52	16	14	stress	stress	VERB
gujaf-52	16	15	that	that	SCONJ
gujaf-52	16	16	main	main	ADJ
gujaf-52	16	17	core	core	NOUN
gujaf-52	16	18	function	function	NOUN
gujaf-52	16	19	of	of	ADP
gujaf-52	16	20	a	a	DET
gujaf-52	16	21	financing	financing	NOUN
gujaf-52	16	22	manager	manager	NOUN
gujaf-52	16	23	in	in	ADP
gujaf-52	16	24	a	a	DET
gujaf-52	16	25	firm	firm	NOUN
gujaf-52	16	26	is	be	AUX
gujaf-52	16	27	to	to	PART
gujaf-52	16	28	identify	identify	VERB
gujaf-52	16	29	the	the	DET
gujaf-52	16	30	most	most	ADV
gujaf-52	16	31	cost	cost	NOUN
gujaf-52	16	32	-	-	PUNCT
gujaf-52	16	33	effective	effective	ADJ
gujaf-52	16	34	financing	financing	NOUN
gujaf-52	16	35	method	method	NOUN
gujaf-52	16	36	of	of	ADP
gujaf-52	16	37	debts	debt	NOUN
gujaf-52	16	38	and	and	CCONJ
gujaf-52	16	39	equity	equity	NOUN
gujaf-52	16	40	that	that	PRON
gujaf-52	16	41	could	could	AUX
gujaf-52	16	42	be	be	AUX
gujaf-52	16	43	used	use	VERB
gujaf-52	16	44	to	to	PART
gujaf-52	16	45	finance	finance	VERB
gujaf-52	16	46	business	business	NOUN
gujaf-52	16	47	operation	operation	NOUN
gujaf-52	16	48	.	.	PUNCT
gujaf-52	17	1	the	the	DET
gujaf-52	17	2	combination	combination	NOUN
gujaf-52	17	3	of	of	ADP
gujaf-52	17	4	debt	debt	NOUN
gujaf-52	17	5	and	and	CCONJ
gujaf-52	17	6	equity	equity	NOUN
gujaf-52	17	7	used	use	VERB
gujaf-52	17	8	in	in	ADP
gujaf-52	17	9	financial	financial	ADJ
gujaf-52	17	10	operation	operation	NOUN
gujaf-52	17	11	is	be	AUX
gujaf-52	17	12	known	know	VERB
gujaf-52	17	13	as	as	ADP
gujaf-52	17	14	capital	capital	NOUN
gujaf-52	17	15	structure	structure	NOUN
gujaf-52	17	16	.	.	PUNCT
gujaf-52	18	1	according	accord	VERB
gujaf-52	18	2	to	to	ADP
gujaf-52	18	3	abdul	abdul	PROPN
gujaf-52	18	4	,	,	PUNCT
gujaf-52	18	5	john	john	PROPN
gujaf-52	18	6	and	and	CCONJ
gujaf-52	18	7	idachaba	idachaba	PROPN
gujaf-52	18	8	(	(	PUNCT
gujaf-52	18	9	2019	2019	NUM
gujaf-52	18	10	)	)	PUNCT
gujaf-52	18	11	,	,	PUNCT
gujaf-52	18	12	capital	capital	NOUN
gujaf-52	18	13	structure	structure	NOUN
gujaf-52	18	14	is	be	AUX
gujaf-52	18	15	the	the	DET
gujaf-52	18	16	amalgamation	amalgamation	NOUN
gujaf-52	18	17	of	of	ADP
gujaf-52	18	18	firms	firm	NOUN
gujaf-52	18	19	’	’	PART
gujaf-52	18	20	debt	debt	NOUN
gujaf-52	18	21	and	and	CCONJ
gujaf-52	18	22	equity	equity	NOUN
gujaf-52	18	23	used	use	VERB
gujaf-52	18	24	in	in	ADP
gujaf-52	18	25	financing	finance	VERB
gujaf-52	18	26	business	business	NOUN
gujaf-52	18	27	and	and	CCONJ
gujaf-52	18	28	growth	growth	NOUN
gujaf-52	18	29	.	.	PUNCT
gujaf-52	19	1	cengiz	cengiz	PROPN
gujaf-52	19	2	,	,	PUNCT
gujaf-52	19	3	yunus	yunus	PROPN
gujaf-52	19	4	and	and	CCONJ
gujaf-52	19	5	sukriye	sukriye	NOUN
gujaf-52	19	6	(	(	PUNCT
gujaf-52	19	7	2013	2013	NUM
gujaf-52	19	8	)	)	PUNCT
gujaf-52	19	9	remark	remark	NOUN
gujaf-52	19	10	that	that	SCONJ
gujaf-52	19	11	both	both	CCONJ
gujaf-52	19	12	old	old	ADJ
gujaf-52	19	13	and	and	CCONJ
gujaf-52	19	14	new	new	ADJ
gujaf-52	19	15	established	establish	VERB
gujaf-52	19	16	business	business	NOUN
gujaf-52	19	17	need	need	VERB
gujaf-52	19	18	funds	fund	NOUN
gujaf-52	19	19	to	to	PART
gujaf-52	19	20	carry	carry	VERB
gujaf-52	19	21	out	out	ADP
gujaf-52	19	22	their	their	PRON
gujaf-52	19	23	business	business	NOUN
gujaf-52	19	24	activities	activity	NOUN
gujaf-52	19	25	.	.	PUNCT
gujaf-52	20	1	one	one	NUM
gujaf-52	20	2	importance	importance	NOUN
gujaf-52	20	3	fact	fact	NOUN
gujaf-52	20	4	about	about	ADP
gujaf-52	20	5	capital	capital	NOUN
gujaf-52	20	6	structure	structure	NOUN
gujaf-52	20	7	is	be	AUX
gujaf-52	20	8	that	that	SCONJ
gujaf-52	20	9	it	it	PRON
gujaf-52	20	10	enables	enable	VERB
gujaf-52	20	11	firm	firm	ADJ
gujaf-52	20	12	to	to	PART
gujaf-52	20	13	finance	finance	VERB
gujaf-52	20	14	itself	itself	PRON
gujaf-52	20	15	through	through	ADP
gujaf-52	20	16	equity	equity	NOUN
gujaf-52	20	17	,	,	PUNCT
gujaf-52	20	18	debts	debt	NOUN
gujaf-52	20	19	and	and	CCONJ
gujaf-52	20	20	securities	security	NOUN
gujaf-52	20	21	.	.	PUNCT
gujaf-52	21	1	the	the	DET
gujaf-52	21	2	growth	growth	NOUN
gujaf-52	21	3	in	in	ADP
gujaf-52	21	4	nigerian	nigerian	ADJ
gujaf-52	21	5	manufacturing	manufacturing	NOUN
gujaf-52	21	6	sectors	sector	NOUN
gujaf-52	21	7	has	have	AUX
gujaf-52	21	8	been	be	AUX
gujaf-52	21	9	small	small	ADJ
gujaf-52	21	10	in	in	ADP
gujaf-52	21	11	the	the	DET
gujaf-52	21	12	last	last	ADJ
gujaf-52	21	13	five	five	NUM
gujaf-52	21	14	decades	decade	NOUN
gujaf-52	21	15	compared	compare	VERB
gujaf-52	21	16	to	to	ADP
gujaf-52	21	17	other	other	ADJ
gujaf-52	21	18	sub	sub	ADJ
gujaf-52	21	19	-	-	ADJ
gujaf-52	21	20	sahara	sahara	ADJ
gujaf-52	21	21	african	african	ADJ
gujaf-52	21	22	countries	country	NOUN
gujaf-52	21	23	like	like	ADP
gujaf-52	21	24	south	south	ADJ
gujaf-52	21	25	african	african	PROPN
gujaf-52	21	26	and	and	CCONJ
gujaf-52	21	27	botswana	botswana	PROPN
gujaf-52	21	28	.	.	PUNCT
gujaf-52	22	1	the	the	DET
gujaf-52	22	2	growth	growth	NOUN
gujaf-52	22	3	in	in	ADP
gujaf-52	22	4	the	the	DET
gujaf-52	22	5	sector	sector	NOUN
gujaf-52	22	6	to	to	ADP
gujaf-52	22	7	gross	gross	ADJ
gujaf-52	22	8	domestic	domestic	ADJ
gujaf-52	22	9	product	product	NOUN
gujaf-52	22	10	gdp	gdp	NOUN
gujaf-52	22	11	has	have	AUX
gujaf-52	22	12	remained	remain	VERB
gujaf-52	22	13	1	1	NUM
gujaf-52	22	14	-	-	PUNCT
gujaf-52	22	15	digit	digit	NOUN
gujaf-52	22	16	value	value	NOUN
gujaf-52	22	17	over	over	ADP
gujaf-52	22	18	the	the	DET
gujaf-52	22	19	last	last	ADJ
gujaf-52	22	20	five	five	NUM
gujaf-52	22	21	decade	decade	NOUN
gujaf-52	22	22	compared	compare	VERB
gujaf-52	22	23	to	to	ADP
gujaf-52	22	24	other	other	ADJ
gujaf-52	22	25	african	african	ADJ
gujaf-52	22	26	countries	country	NOUN
gujaf-52	22	27	with	with	ADP
gujaf-52	22	28	2	2	NUM
gujaf-52	22	29	-	-	PUNCT
gujaf-52	22	30	digit	digit	NOUN
gujaf-52	22	31	value	value	NOUN
gujaf-52	22	32	.	.	PUNCT
gujaf-52	23	1	for	for	ADP
gujaf-52	23	2	instance	instance	NOUN
gujaf-52	23	3	,	,	PUNCT
gujaf-52	23	4	the	the	DET
gujaf-52	23	5	sector	sector	NOUN
gujaf-52	23	6	alone	alone	ADV
gujaf-52	23	7	contributed	contribute	VERB
gujaf-52	23	8	7.87	7.87	NUM
gujaf-52	23	9	%	%	NOUN
gujaf-52	23	10	gusau	gusau	ADJ
gujaf-52	23	11	journal	journal	NOUN
gujaf-52	23	12	of	of	ADP
gujaf-52	23	13	accounting	accounting	NOUN
gujaf-52	23	14	and	and	CCONJ
gujaf-52	23	15	finance	finance	NOUN
gujaf-52	23	16	,	,	PUNCT
gujaf-52	23	17	vol	vol	NOUN
gujaf-52	23	18	.	.	PROPN
gujaf-52	23	19	2	2	NUM
gujaf-52	23	20	,	,	PUNCT
gujaf-52	23	21	issue	issue	NOUN
gujaf-52	23	22	1	1	NUM
gujaf-52	23	23	,	,	PUNCT
gujaf-52	23	24	april	april	PROPN
gujaf-52	23	25	,	,	PUNCT
gujaf-52	23	26	2021	2021	NUM
gujaf-52	23	27	3	3	NUM
gujaf-52	23	28	overall	overall	ADV
gujaf-52	23	29	to	to	ADP
gujaf-52	23	30	gdp	gdp	NOUN
gujaf-52	23	31	from	from	ADP
gujaf-52	23	32	2001	2001	NUM
gujaf-52	23	33	-	-	SYM
gujaf-52	23	34	2018	2018	NUM
gujaf-52	23	35	(	(	PUNCT
gujaf-52	23	36	central	central	ADJ
gujaf-52	23	37	bank	bank	NOUN
gujaf-52	23	38	of	of	ADP
gujaf-52	23	39	nigeria	nigeria	PROPN
gujaf-52	23	40	,	,	PUNCT
gujaf-52	23	41	2018	2018	NUM
gujaf-52	23	42	)	)	PUNCT
gujaf-52	23	43	.	.	PUNCT
gujaf-52	24	1	nigerian	nigerian	ADJ
gujaf-52	24	2	manufacturing	manufacturing	NOUN
gujaf-52	24	3	industries	industry	NOUN
gujaf-52	24	4	is	be	AUX
gujaf-52	24	5	lagging	lag	VERB
gujaf-52	24	6	behind	behind	ADV
gujaf-52	24	7	in	in	ADP
gujaf-52	24	8	term	term	NOUN
gujaf-52	24	9	of	of	ADP
gujaf-52	24	10	resource	resource	NOUN
gujaf-52	24	11	to	to	PART
gujaf-52	24	12	perform	perform	VERB
gujaf-52	24	13	optimal	optimal	ADJ
gujaf-52	24	14	.	.	PUNCT
gujaf-52	25	1	in	in	ADP
gujaf-52	25	2	view	view	NOUN
gujaf-52	25	3	of	of	ADP
gujaf-52	25	4	this	this	PRON
gujaf-52	25	5	,	,	PUNCT
gujaf-52	25	6	falade	falade	NOUN
gujaf-52	25	7	,	,	PUNCT
gujaf-52	25	8	aladejana	aladejana	PROPN
gujaf-52	25	9	,	,	PUNCT
gujaf-52	25	10	and	and	CCONJ
gujaf-52	25	11	oluwalana	oluwalana	NOUN
gujaf-52	25	12	(	(	PUNCT
gujaf-52	25	13	2018	2018	NUM
gujaf-52	25	14	)	)	PUNCT
gujaf-52	25	15	remark	remark	NOUN
gujaf-52	25	16	that	that	SCONJ
gujaf-52	25	17	industries	industry	NOUN
gujaf-52	25	18	in	in	ADP
gujaf-52	25	19	nigeria	nigeria	PROPN
gujaf-52	25	20	need	need	VERB
gujaf-52	25	21	resources	resource	NOUN
gujaf-52	25	22	to	to	PART
gujaf-52	25	23	increase	increase	VERB
gujaf-52	25	24	production	production	NOUN
gujaf-52	25	25	capacity	capacity	NOUN
gujaf-52	25	26	that	that	PRON
gujaf-52	25	27	have	have	VERB
gujaf-52	25	28	capacity	capacity	NOUN
gujaf-52	25	29	to	to	PART
gujaf-52	25	30	accelerate	accelerate	VERB
gujaf-52	25	31	economic	economic	ADJ
gujaf-52	25	32	growth	growth	NOUN
gujaf-52	25	33	and	and	CCONJ
gujaf-52	25	34	development	development	NOUN
gujaf-52	25	35	to	to	ADP
gujaf-52	25	36	an	an	DET
gujaf-52	25	37	optimal	optimal	ADJ
gujaf-52	25	38	level	level	NOUN
gujaf-52	25	39	.	.	PUNCT
gujaf-52	26	1	listed	list	VERB
gujaf-52	26	2	manufacturing	manufacturing	NOUN
gujaf-52	26	3	industries	industry	NOUN
gujaf-52	26	4	in	in	ADP
gujaf-52	26	5	the	the	DET
gujaf-52	26	6	country	country	NOUN
gujaf-52	26	7	is	be	AUX
gujaf-52	26	8	not	not	PART
gujaf-52	26	9	exempted	exempt	VERB
gujaf-52	26	10	from	from	ADP
gujaf-52	26	11	this	this	PRON
gujaf-52	26	12	also	also	ADV
gujaf-52	26	13	.	.	PUNCT
gujaf-52	27	1	in	in	ADP
gujaf-52	27	2	line	line	NOUN
gujaf-52	27	3	with	with	ADP
gujaf-52	27	4	this	this	PRON
gujaf-52	27	5	,	,	PUNCT
gujaf-52	27	6	abdul	abdul	PROPN
gujaf-52	27	7	,	,	PUNCT
gujaf-52	27	8	et	et	PROPN
gujaf-52	27	9	,	,	PUNCT
gujaf-52	27	10	al	al	PROPN
gujaf-52	27	11	.	.	PROPN
gujaf-52	28	1	(	(	PUNCT
gujaf-52	28	2	2019	2019	NUM
gujaf-52	28	3	)	)	PUNCT
gujaf-52	28	4	remark	remark	NOUN
gujaf-52	28	5	that	that	SCONJ
gujaf-52	28	6	capital	capital	NOUN
gujaf-52	28	7	structure	structure	NOUN
gujaf-52	28	8	is	be	AUX
gujaf-52	28	9	very	very	ADV
gujaf-52	28	10	critical	critical	ADJ
gujaf-52	28	11	and	and	CCONJ
gujaf-52	28	12	fundamental	fundamental	ADJ
gujaf-52	28	13	in	in	ADP
gujaf-52	28	14	business	business	NOUN
gujaf-52	28	15	operation	operation	NOUN
gujaf-52	28	16	because	because	SCONJ
gujaf-52	28	17	it	it	PRON
gujaf-52	28	18	determines	determine	VERB
gujaf-52	28	19	its	its	PRON
gujaf-52	28	20	profit	profit	NOUN
gujaf-52	28	21	maximization	maximization	NOUN
gujaf-52	28	22	,	,	PUNCT
gujaf-52	28	23	sustainability	sustainability	NOUN
gujaf-52	28	24	and	and	CCONJ
gujaf-52	28	25	attainment	attainment	NOUN
gujaf-52	28	26	of	of	ADP
gujaf-52	28	27	the	the	DET
gujaf-52	28	28	overall	overall	ADJ
gujaf-52	28	29	business	business	NOUN
gujaf-52	28	30	’	'	PUNCT
gujaf-52	28	31	objectives	objective	NOUN
gujaf-52	28	32	.	.	PUNCT
gujaf-52	29	1	also	also	ADV
gujaf-52	29	2	,	,	PUNCT
gujaf-52	29	3	musah	musah	X
gujaf-52	29	4	(	(	PUNCT
gujaf-52	29	5	2018	2018	NUM
gujaf-52	29	6	)	)	PUNCT
gujaf-52	29	7	maintains	maintain	VERB
gujaf-52	29	8	that	that	SCONJ
gujaf-52	29	9	capital	capital	NOUN
gujaf-52	29	10	structure	structure	NOUN
gujaf-52	29	11	is	be	AUX
gujaf-52	29	12	extremely	extremely	ADV
gujaf-52	29	13	important	important	ADJ
gujaf-52	29	14	for	for	ADP
gujaf-52	29	15	a	a	DET
gujaf-52	29	16	firm	firm	NOUN
gujaf-52	29	17	as	as	ADP
gujaf-52	29	18	a	a	DET
gujaf-52	29	19	result	result	NOUN
gujaf-52	29	20	of	of	ADP
gujaf-52	29	21	the	the	DET
gujaf-52	29	22	ability	ability	NOUN
gujaf-52	29	23	of	of	ADP
gujaf-52	29	24	the	the	DET
gujaf-52	29	25	firm	firm	NOUN
gujaf-52	29	26	to	to	PART
gujaf-52	29	27	meet	meet	VERB
gujaf-52	29	28	its	its	PRON
gujaf-52	29	29	stakeholders	stakeholder	NOUN
gujaf-52	29	30	’	'	PUNCT
gujaf-52	29	31	requirements	requirement	NOUN
gujaf-52	29	32	.	.	PUNCT
gujaf-52	30	1	despite	despite	SCONJ
gujaf-52	30	2	these	these	PRON
gujaf-52	30	3	,	,	PUNCT
gujaf-52	30	4	there	there	PRON
gujaf-52	30	5	has	have	AUX
gujaf-52	30	6	been	be	AUX
gujaf-52	30	7	silence	silence	NOUN
gujaf-52	30	8	on	on	ADP
gujaf-52	30	9	the	the	DET
gujaf-52	30	10	role	role	NOUN
gujaf-52	30	11	play	play	VERB
gujaf-52	30	12	by	by	ADP
gujaf-52	30	13	audit	audit	NOUN
gujaf-52	30	14	committee	committee	NOUN
gujaf-52	30	15	on	on	ADP
gujaf-52	30	16	the	the	DET
gujaf-52	30	17	need	need	NOUN
gujaf-52	30	18	for	for	ADP
gujaf-52	30	19	capital	capital	NOUN
gujaf-52	30	20	structure	structure	NOUN
gujaf-52	30	21	.	.	PUNCT
gujaf-52	31	1	there	there	PRON
gujaf-52	31	2	is	be	VERB
gujaf-52	31	3	need	need	NOUN
gujaf-52	31	4	for	for	ADP
gujaf-52	31	5	this	this	PRON
gujaf-52	31	6	because	because	SCONJ
gujaf-52	31	7	the	the	DET
gujaf-52	31	8	audit	audit	NOUN
gujaf-52	31	9	committee	committee	NOUN
gujaf-52	31	10	often	often	ADV
gujaf-52	31	11	determines	determine	VERB
gujaf-52	31	12	the	the	DET
gujaf-52	31	13	financial	financial	ADJ
gujaf-52	31	14	stands	stand	NOUN
gujaf-52	31	15	of	of	ADP
gujaf-52	31	16	an	an	DET
gujaf-52	31	17	organization	organization	NOUN
gujaf-52	31	18	;	;	PUNCT
gujaf-52	31	19	therefore	therefore	ADV
gujaf-52	31	20	,	,	PUNCT
gujaf-52	31	21	gives	give	VERB
gujaf-52	31	22	information	information	NOUN
gujaf-52	31	23	on	on	ADP
gujaf-52	31	24	the	the	DET
gujaf-52	31	25	needs	need	NOUN
gujaf-52	31	26	for	for	ADP
gujaf-52	31	27	either	either	DET
gujaf-52	31	28	loan	loan	NOUN
gujaf-52	31	29	or	or	CCONJ
gujaf-52	31	30	equity	equity	NOUN
gujaf-52	31	31	or	or	CCONJ
gujaf-52	31	32	both	both	PRON
gujaf-52	31	33	for	for	ADP
gujaf-52	31	34	organization	organization	NOUN
gujaf-52	31	35	.	.	PUNCT
gujaf-52	32	1	given	give	VERB
gujaf-52	32	2	this	this	PRON
gujaf-52	32	3	,	,	PUNCT
gujaf-52	32	4	joe	joe	PROPN
gujaf-52	32	5	and	and	CCONJ
gujaf-52	32	6	kechi	kechi	PROPN
gujaf-52	32	7	(	(	PUNCT
gujaf-52	32	8	2011	2011	NUM
gujaf-52	32	9	)	)	PUNCT
gujaf-52	32	10	remark	remark	NOUN
gujaf-52	32	11	that	that	SCONJ
gujaf-52	32	12	corporate	corporate	ADJ
gujaf-52	32	13	governance	governance	NOUN
gujaf-52	32	14	deals	deal	NOUN
gujaf-52	32	15	with	with	ADP
gujaf-52	32	16	day	day	NOUN
gujaf-52	32	17	-	-	PUNCT
gujaf-52	32	18	to	to	ADP
gujaf-52	32	19	-	-	PUNCT
gujaf-52	32	20	day	day	NOUN
gujaf-52	32	21	running	running	NOUN
gujaf-52	32	22	of	of	ADP
gujaf-52	32	23	an	an	DET
gujaf-52	32	24	organization	organization	NOUN
gujaf-52	32	25	in	in	ADP
gujaf-52	32	26	a	a	DET
gujaf-52	32	27	way	way	NOUN
gujaf-52	32	28	that	that	PRON
gujaf-52	32	29	give	give	VERB
gujaf-52	32	30	assurance	assurance	NOUN
gujaf-52	32	31	to	to	ADP
gujaf-52	32	32	shareholders	shareholder	NOUN
gujaf-52	32	33	’	'	PUNCT
gujaf-52	32	34	return	return	NOUN
gujaf-52	32	35	on	on	ADP
gujaf-52	32	36	their	their	PRON
gujaf-52	32	37	respective	respective	ADJ
gujaf-52	32	38	investment	investment	NOUN
gujaf-52	32	39	and	and	CCONJ
gujaf-52	32	40	expected	expect	VERB
gujaf-52	32	41	expectations	expectation	NOUN
gujaf-52	32	42	.	.	PUNCT
gujaf-52	33	1	therefore	therefore	ADV
gujaf-52	33	2	,	,	PUNCT
gujaf-52	33	3	the	the	DET
gujaf-52	33	4	silence	silence	NOUN
gujaf-52	33	5	on	on	ADP
gujaf-52	33	6	the	the	DET
gujaf-52	33	7	audit	audit	NOUN
gujaf-52	33	8	committee	committee	NOUN
gujaf-52	33	9	role	role	NOUN
gujaf-52	33	10	as	as	ADP
gujaf-52	33	11	determinant	determinant	ADJ
gujaf-52	33	12	of	of	ADP
gujaf-52	33	13	capital	capital	NOUN
gujaf-52	33	14	structure	structure	NOUN
gujaf-52	33	15	especially	especially	ADV
gujaf-52	33	16	among	among	ADP
gujaf-52	33	17	listed	list	VERB
gujaf-52	33	18	manufacturing	manufacturing	NOUN
gujaf-52	33	19	industries	industry	NOUN
gujaf-52	33	20	in	in	ADP
gujaf-52	33	21	nigeria	nigeria	PROPN
gujaf-52	33	22	in	in	ADP
gujaf-52	33	23	literature	literature	NOUN
gujaf-52	33	24	,	,	PUNCT
gujaf-52	33	25	signaled	signal	VERB
gujaf-52	33	26	a	a	DET
gujaf-52	33	27	dire	dire	ADJ
gujaf-52	33	28	need	need	NOUN
gujaf-52	33	29	for	for	SCONJ
gujaf-52	33	30	this	this	DET
gujaf-52	33	31	study	study	NOUN
gujaf-52	33	32	to	to	PART
gujaf-52	33	33	examine	examine	VERB
gujaf-52	33	34	the	the	DET
gujaf-52	33	35	determinants	determinant	NOUN
gujaf-52	33	36	of	of	ADP
gujaf-52	33	37	capital	capital	NOUN
gujaf-52	33	38	structure	structure	NOUN
gujaf-52	33	39	in	in	ADP
gujaf-52	33	40	nigerian	nigerian	ADJ
gujaf-52	33	41	manufacturing	manufacturing	NOUN
gujaf-52	33	42	listed	list	VERB
gujaf-52	33	43	firms	firm	NOUN
gujaf-52	33	44	using	use	VERB
gujaf-52	33	45	a	a	DET
gujaf-52	33	46	generalized	generalized	ADJ
gujaf-52	33	47	method	method	NOUN
gujaf-52	33	48	of	of	ADP
gujaf-52	33	49	moments	moment	NOUN
gujaf-52	33	50	(	(	PUNCT
gujaf-52	33	51	gmm	gmm	NOUN
gujaf-52	33	52	)	)	PUNCT
gujaf-52	33	53	technique	technique	NOUN
gujaf-52	33	54	.	.	PUNCT
gujaf-52	34	1	according	accord	VERB
gujaf-52	34	2	to	to	ADP
gujaf-52	34	3	alfred	alfred	PROPN
gujaf-52	34	4	(	(	PUNCT
gujaf-52	34	5	2007	2007	NUM
gujaf-52	34	6	)	)	PUNCT
gujaf-52	34	7	,	,	PUNCT
gujaf-52	34	8	capital	capital	NOUN
gujaf-52	34	9	structure	structure	NOUN
gujaf-52	34	10	is	be	AUX
gujaf-52	34	11	the	the	DET
gujaf-52	34	12	percentage	percentage	NOUN
gujaf-52	34	13	of	of	ADP
gujaf-52	34	14	both	both	DET
gujaf-52	34	15	debt	debt	NOUN
gujaf-52	34	16	and	and	CCONJ
gujaf-52	34	17	equity	equity	NOUN
gujaf-52	34	18	acquired	acquire	VERB
gujaf-52	34	19	by	by	ADP
gujaf-52	34	20	an	an	DET
gujaf-52	34	21	organization	organization	NOUN
gujaf-52	34	22	.	.	PUNCT
gujaf-52	35	1	kennon	kennon	NOUN
gujaf-52	35	2	(	(	PUNCT
gujaf-52	35	3	2010	2010	NUM
gujaf-52	35	4	)	)	PUNCT
gujaf-52	35	5	defined	define	VERB
gujaf-52	35	6	it	it	PRON
gujaf-52	35	7	as	as	ADP
gujaf-52	35	8	percentage	percentage	NOUN
gujaf-52	35	9	of	of	ADP
gujaf-52	35	10	capital	capital	NOUN
gujaf-52	35	11	(	(	PUNCT
gujaf-52	35	12	money	money	NOUN
gujaf-52	35	13	)	)	PUNCT
gujaf-52	35	14	at	at	ADP
gujaf-52	35	15	work	work	NOUN
gujaf-52	35	16	in	in	ADP
gujaf-52	35	17	a	a	DET
gujaf-52	35	18	business	business	NOUN
gujaf-52	35	19	.	.	PUNCT
gujaf-52	36	1	also	also	ADV
gujaf-52	36	2	,	,	PUNCT
gujaf-52	36	3	abdul	abdul	PROPN
gujaf-52	36	4	,	,	PUNCT
gujaf-52	36	5	et	et	PROPN
gujaf-52	36	6	al	al	PROPN
gujaf-52	36	7	.	.	PROPN
gujaf-52	37	1	(	(	PUNCT
gujaf-52	37	2	2019	2019	NUM
gujaf-52	37	3	)	)	PUNCT
gujaf-52	37	4	see	see	VERB
gujaf-52	37	5	it	it	PRON
gujaf-52	37	6	as	as	ADP
gujaf-52	37	7	amalgamation	amalgamation	NOUN
gujaf-52	37	8	of	of	ADP
gujaf-52	37	9	firms	firm	NOUN
gujaf-52	37	10	’	’	PART
gujaf-52	37	11	debt	debt	NOUN
gujaf-52	37	12	and	and	CCONJ
gujaf-52	37	13	equity	equity	NOUN
gujaf-52	37	14	used	use	VERB
gujaf-52	37	15	in	in	ADP
gujaf-52	37	16	financing	finance	VERB
gujaf-52	37	17	business	business	NOUN
gujaf-52	37	18	and	and	CCONJ
gujaf-52	37	19	growth	growth	NOUN
gujaf-52	37	20	.	.	PUNCT
gujaf-52	38	1	in	in	ADP
gujaf-52	38	2	this	this	DET
gujaf-52	38	3	context	context	NOUN
gujaf-52	38	4	,	,	PUNCT
gujaf-52	38	5	capital	capital	NOUN
gujaf-52	38	6	structure	structure	NOUN
gujaf-52	38	7	is	be	AUX
gujaf-52	38	8	the	the	DET
gujaf-52	38	9	combination	combination	NOUN
gujaf-52	38	10	of	of	ADP
gujaf-52	38	11	debt	debt	NOUN
gujaf-52	38	12	and	and	CCONJ
gujaf-52	38	13	value	value	NOUN
gujaf-52	38	14	of	of	ADP
gujaf-52	38	15	shared	share	VERB
gujaf-52	38	16	issued	issue	VERB
gujaf-52	38	17	by	by	ADP
gujaf-52	38	18	a	a	DET
gujaf-52	38	19	firm	firm	NOUN
gujaf-52	38	20	to	to	PART
gujaf-52	38	21	finance	finance	VERB
gujaf-52	38	22	its	its	PRON
gujaf-52	38	23	operation	operation	NOUN
gujaf-52	38	24	.	.	PUNCT
gujaf-52	39	1	given	give	VERB
gujaf-52	39	2	this	this	PRON
gujaf-52	39	3	,	,	PUNCT
gujaf-52	39	4	chechet	chechet	NOUN
gujaf-52	39	5	and	and	CCONJ
gujaf-52	39	6	olayiwola	olayiwola	NOUN
gujaf-52	39	7	(	(	PUNCT
gujaf-52	39	8	2014	2014	NUM
gujaf-52	39	9	)	)	PUNCT
gujaf-52	39	10	emphasized	emphasize	VERB
gujaf-52	39	11	on	on	ADP
gujaf-52	39	12	its	its	PRON
gujaf-52	39	13	importance	importance	NOUN
gujaf-52	39	14	and	and	CCONJ
gujaf-52	39	15	note	note	VERB
gujaf-52	39	16	that	that	SCONJ
gujaf-52	39	17	both	both	CCONJ
gujaf-52	39	18	old	old	ADJ
gujaf-52	39	19	and	and	CCONJ
gujaf-52	39	20	new	new	ADJ
gujaf-52	39	21	established	establish	VERB
gujaf-52	39	22	business	business	NOUN
gujaf-52	39	23	need	need	VERB
gujaf-52	39	24	funds	fund	NOUN
gujaf-52	39	25	to	to	PART
gujaf-52	39	26	carry	carry	VERB
gujaf-52	39	27	out	out	ADP
gujaf-52	39	28	their	their	PRON
gujaf-52	39	29	business	business	NOUN
gujaf-52	39	30	activities	activity	NOUN
gujaf-52	39	31	.	.	PUNCT
gujaf-52	40	1	also	also	ADV
gujaf-52	40	2	,	,	PUNCT
gujaf-52	40	3	among	among	ADP
gujaf-52	40	4	its	its	PRON
gujaf-52	40	5	importance	importance	NOUN
gujaf-52	40	6	is	be	AUX
gujaf-52	40	7	that	that	SCONJ
gujaf-52	40	8	it	it	PRON
gujaf-52	40	9	helps	help	VERB
gujaf-52	40	10	organization	organization	NOUN
gujaf-52	40	11	to	to	PART
gujaf-52	40	12	meet	meet	VERB
gujaf-52	40	13	its	its	PRON
gujaf-52	40	14	stakeholders	stakeholder	NOUN
gujaf-52	40	15	’	'	PUNCT
gujaf-52	40	16	requirements	requirement	NOUN
gujaf-52	40	17	.	.	PUNCT
gujaf-52	41	1	akinsurile	akinsurile	NOUN
gujaf-52	41	2	(	(	PUNCT
gujaf-52	41	3	2008	2008	NUM
gujaf-52	41	4	)	)	PUNCT
gujaf-52	41	5	remarks	remark	VERB
gujaf-52	41	6	that	that	SCONJ
gujaf-52	41	7	capital	capital	NOUN
gujaf-52	41	8	structure	structure	NOUN
gujaf-52	41	9	consists	consist	VERB
gujaf-52	41	10	of	of	ADP
gujaf-52	41	11	debt	debt	NOUN
gujaf-52	41	12	capital	capital	NOUN
gujaf-52	41	13	,	,	PUNCT
gujaf-52	41	14	ordinary	ordinary	ADJ
gujaf-52	41	15	share	share	NOUN
gujaf-52	41	16	capital	capital	NOUN
gujaf-52	41	17	and	and	CCONJ
gujaf-52	41	18	preference	preference	NOUN
gujaf-52	41	19	share	share	NOUN
gujaf-52	41	20	capital	capital	NOUN
gujaf-52	41	21	that	that	PRON
gujaf-52	41	22	all	all	PRON
gujaf-52	41	23	together	together	ADV
gujaf-52	41	24	server	server	NOUN
gujaf-52	41	25	as	as	ADP
gujaf-52	41	26	debts	debt	NOUN
gujaf-52	41	27	and	and	CCONJ
gujaf-52	41	28	equity	equity	NOUN
gujaf-52	41	29	used	use	VERB
gujaf-52	41	30	by	by	ADP
gujaf-52	41	31	an	an	DET
gujaf-52	41	32	organization	organization	NOUN
gujaf-52	41	33	to	to	PART
gujaf-52	41	34	finance	finance	VERB
gujaf-52	41	35	its	its	PRON
gujaf-52	41	36	operations	operation	NOUN
gujaf-52	41	37	.	.	PUNCT
gujaf-52	42	1	thus	thus	ADV
gujaf-52	42	2	,	,	PUNCT
gujaf-52	42	3	when	when	SCONJ
gujaf-52	42	4	organization	organization	NOUN
gujaf-52	42	5	combine	combine	VERB
gujaf-52	42	6	debt	debt	NOUN
gujaf-52	42	7	and	and	CCONJ
gujaf-52	42	8	equity	equity	NOUN
gujaf-52	42	9	for	for	ADP
gujaf-52	42	10	the	the	DET
gujaf-52	42	11	purpose	purpose	NOUN
gujaf-52	42	12	of	of	ADP
gujaf-52	42	13	value	value	NOUN
gujaf-52	42	14	maximization	maximization	NOUN
gujaf-52	42	15	it	it	PRON
gujaf-52	42	16	serves	serve	VERB
gujaf-52	42	17	as	as	ADP
gujaf-52	42	18	the	the	DET
gujaf-52	42	19	optimal	optimal	ADJ
gujaf-52	42	20	capital	capital	NOUN
gujaf-52	42	21	structure	structure	NOUN
gujaf-52	42	22	.	.	PUNCT
gujaf-52	43	1	gatsi	gatsi	PROPN
gujaf-52	43	2	and	and	CCONJ
gujaf-52	43	3	akoto	akoto	PROPN
gujaf-52	43	4	(	(	PUNCT
gujaf-52	43	5	2010	2010	NUM
gujaf-52	43	6	)	)	PUNCT
gujaf-52	43	7	made	make	VERB
gujaf-52	43	8	it	it	PRON
gujaf-52	43	9	known	know	VERB
gujaf-52	43	10	that	that	SCONJ
gujaf-52	43	11	crucial	crucial	ADJ
gujaf-52	43	12	strategic	strategic	ADJ
gujaf-52	43	13	choice	choice	NOUN
gujaf-52	43	14	that	that	PRON
gujaf-52	43	15	is	be	AUX
gujaf-52	43	16	often	often	ADV
gujaf-52	43	17	made	make	VERB
gujaf-52	43	18	by	by	ADP
gujaf-52	43	19	corporate	corporate	ADJ
gujaf-52	43	20	managers	manager	NOUN
gujaf-52	43	21	is	be	AUX
gujaf-52	43	22	the	the	DET
gujaf-52	43	23	choosing	choosing	NOUN
gujaf-52	43	24	of	of	ADP
gujaf-52	43	25	a	a	DET
gujaf-52	43	26	firm	firm	NOUN
gujaf-52	43	27	’s	’s	PART
gujaf-52	43	28	capital	capital	NOUN
gujaf-52	43	29	structure	structure	NOUN
gujaf-52	43	30	.	.	PUNCT
gujaf-52	44	1	inanga	inanga	PROPN
gujaf-52	44	2	and	and	CCONJ
gujaf-52	44	3	ajayi	ajayi	NOUN
gujaf-52	44	4	(	(	PUNCT
gujaf-52	44	5	1999	1999	NUM
gujaf-52	44	6	)	)	PUNCT
gujaf-52	44	7	classified	classify	VERB
gujaf-52	44	8	various	various	ADJ
gujaf-52	44	9	capital	capital	NOUN
gujaf-52	44	10	structure	structure	NOUN
gujaf-52	44	11	of	of	ADP
gujaf-52	44	12	a	a	DET
gujaf-52	44	13	firm	firm	NOUN
gujaf-52	44	14	into	into	ADP
gujaf-52	44	15	preference	preference	NOUN
gujaf-52	44	16	capital	capital	NOUN
gujaf-52	44	17	,	,	PUNCT
gujaf-52	44	18	equity	equity	NOUN
gujaf-52	44	19	capital	capital	NOUN
gujaf-52	44	20	and	and	CCONJ
gujaf-52	44	21	long	long	ADJ
gujaf-52	44	22	-	-	PUNCT
gujaf-52	44	23	term	term	NOUN
gujaf-52	44	24	loan	loan	NOUN
gujaf-52	44	25	(	(	PUNCT
gujaf-52	44	26	debt	debt	NOUN
gujaf-52	44	27	)	)	PUNCT
gujaf-52	44	28	capital	capital	NOUN
gujaf-52	44	29	.	.	PUNCT
gujaf-52	45	1	preference	preference	NOUN
gujaf-52	45	2	capital	capital	NOUN
gujaf-52	45	3	involves	involve	VERB
gujaf-52	45	4	the	the	DET
gujaf-52	45	5	use	use	NOUN
gujaf-52	45	6	of	of	ADP
gujaf-52	45	7	the	the	DET
gujaf-52	45	8	type	type	NOUN
gujaf-52	45	9	of	of	ADP
gujaf-52	45	10	capital	capital	NOUN
gujaf-52	45	11	structure	structure	NOUN
gujaf-52	45	12	that	that	PRON
gujaf-52	45	13	is	be	AUX
gujaf-52	45	14	raised	raise	VERB
gujaf-52	45	15	vie	vie	PROPN
gujaf-52	45	16	the	the	DET
gujaf-52	45	17	issue	issue	NOUN
gujaf-52	45	18	of	of	ADP
gujaf-52	45	19	preference	preference	NOUN
gujaf-52	45	20	capital	capital	NOUN
gujaf-52	45	21	.	.	PUNCT
gujaf-52	46	1	according	accord	VERB
gujaf-52	46	2	to	to	ADP
gujaf-52	46	3	adeyemi	adeyemi	ADV
gujaf-52	46	4	and	and	CCONJ
gujaf-52	46	5	oboh	oboh	NOUN
gujaf-52	46	6	(	(	PUNCT
gujaf-52	46	7	2011	2011	NUM
gujaf-52	46	8	)	)	PUNCT
gujaf-52	46	9	preference	preference	NOUN
gujaf-52	46	10	share	share	NOUN
gujaf-52	46	11	is	be	AUX
gujaf-52	46	12	the	the	DET
gujaf-52	46	13	combined	combine	VERB
gujaf-52	46	14	debentures	debenture	NOUN
gujaf-52	46	15	and	and	CCONJ
gujaf-52	46	16	equity	equity	NOUN
gujaf-52	46	17	features	feature	VERB
gujaf-52	46	18	that	that	SCONJ
gujaf-52	46	19	firm	firm	ADJ
gujaf-52	46	20	benefit	benefit	NOUN
gujaf-52	46	21	in	in	ADP
gujaf-52	46	22	the	the	DET
gujaf-52	46	23	capital	capital	NOUN
gujaf-52	46	24	market	market	NOUN
gujaf-52	46	25	.	.	PUNCT
gujaf-52	47	1	in	in	ADP
gujaf-52	47	2	addition	addition	NOUN
gujaf-52	47	3	,	,	PUNCT
gujaf-52	47	4	capital	capital	NOUN
gujaf-52	47	5	equity	equity	NOUN
gujaf-52	47	6	deals	deal	NOUN
gujaf-52	47	7	with	with	ADP
gujaf-52	47	8	all	all	DET
gujaf-52	47	9	share	share	NOUN
gujaf-52	47	10	premium	premium	NOUN
gujaf-52	47	11	,	,	PUNCT
gujaf-52	47	12	reserves	reserve	NOUN
gujaf-52	47	13	,	,	PUNCT
gujaf-52	47	14	share	share	NOUN
gujaf-52	47	15	-	-	PUNCT
gujaf-52	47	16	capital	capital	NOUN
gujaf-52	47	17	and	and	CCONJ
gujaf-52	47	18	surpluses	surplus	NOUN
gujaf-52	47	19	that	that	PRON
gujaf-52	47	20	are	be	AUX
gujaf-52	47	21	retained	retain	VERB
gujaf-52	47	22	by	by	ADP
gujaf-52	47	23	a	a	DET
gujaf-52	47	24	firm	firm	NOUN
gujaf-52	47	25	.	.	PUNCT
gujaf-52	48	1	also	also	ADV
gujaf-52	48	2	,	,	PUNCT
gujaf-52	48	3	equity	equity	NOUN
gujaf-52	48	4	capital	capital	NOUN
gujaf-52	48	5	involves	involve	VERB
gujaf-52	48	6	both	both	DET
gujaf-52	48	7	firm	firm	NOUN
gujaf-52	48	8	’s	’s	PART
gujaf-52	48	9	contributed	contribute	VERB
gujaf-52	48	10	capital	capital	NOUN
gujaf-52	48	11	and	and	CCONJ
gujaf-52	48	12	retained	retain	VERB
gujaf-52	48	13	earnings	earning	NOUN
gujaf-52	48	14	.	.	PUNCT
gujaf-52	49	1	the	the	DET
gujaf-52	49	2	contributed	contribute	VERB
gujaf-52	49	3	capital	capital	NOUN
gujaf-52	49	4	involves	involve	VERB
gujaf-52	49	5	funds	fund	NOUN
gujaf-52	49	6	that	that	PRON
gujaf-52	49	7	are	be	AUX
gujaf-52	49	8	invested	invest	VERB
gujaf-52	49	9	in	in	ADP
gujaf-52	49	10	the	the	DET
gujaf-52	49	11	business	business	NOUN
gujaf-52	49	12	in	in	ADP
gujaf-52	49	13	exchange	exchange	NOUN
gujaf-52	49	14	for	for	ADP
gujaf-52	49	15	shares	share	NOUN
gujaf-52	49	16	of	of	ADP
gujaf-52	49	17	stock	stock	NOUN
gujaf-52	49	18	or	or	CCONJ
gujaf-52	49	19	ownership	ownership	NOUN
gujaf-52	49	20	while	while	SCONJ
gujaf-52	49	21	the	the	DET
gujaf-52	49	22	retained	retain	VERB
gujaf-52	49	23	earnings	earning	NOUN
gujaf-52	49	24	is	be	AUX
gujaf-52	49	25	the	the	DET
gujaf-52	49	26	profit	profit	NOUN
gujaf-52	49	27	accrue	accrue	NOUN
gujaf-52	49	28	to	to	ADP
gujaf-52	49	29	the	the	DET
gujaf-52	49	30	firm	firm	NOUN
gujaf-52	49	31	from	from	ADP
gujaf-52	49	32	past	past	ADJ
gujaf-52	49	33	investment	investment	NOUN
gujaf-52	49	34	that	that	PRON
gujaf-52	49	35	have	have	AUX
gujaf-52	49	36	been	be	AUX
gujaf-52	49	37	kept	keep	VERB
gujaf-52	49	38	by	by	ADP
gujaf-52	49	39	the	the	DET
gujaf-52	49	40	company	company	NOUN
gujaf-52	49	41	which	which	PRON
gujaf-52	49	42	is	be	AUX
gujaf-52	49	43	often	often	ADV
gujaf-52	49	44	used	use	VERB
gujaf-52	49	45	for	for	ADP
gujaf-52	49	46	expansion	expansion	NOUN
gujaf-52	49	47	,	,	PUNCT
gujaf-52	49	48	growth	growth	NOUN
gujaf-52	49	49	or	or	CCONJ
gujaf-52	49	50	gusau	gusau	ADJ
gujaf-52	49	51	journal	journal	NOUN
gujaf-52	49	52	of	of	ADP
gujaf-52	49	53	accounting	accounting	NOUN
gujaf-52	49	54	and	and	CCONJ
gujaf-52	49	55	finance	finance	NOUN
gujaf-52	49	56	,	,	PUNCT
gujaf-52	49	57	vol	vol	NOUN
gujaf-52	49	58	.	.	PROPN
gujaf-52	49	59	2	2	NUM
gujaf-52	49	60	,	,	PUNCT
gujaf-52	49	61	issue	issue	NOUN
gujaf-52	49	62	1	1	NUM
gujaf-52	49	63	,	,	PUNCT
gujaf-52	49	64	april	april	PROPN
gujaf-52	49	65	,	,	PUNCT
gujaf-52	49	66	2021	2021	NUM
gujaf-52	49	67	4	4	NUM
gujaf-52	49	68	balance	balance	NOUN
gujaf-52	49	69	sheet	sheet	NOUN
gujaf-52	49	70	of	of	ADP
gujaf-52	49	71	the	the	DET
gujaf-52	49	72	firm	firm	NOUN
gujaf-52	49	73	.	.	PUNCT
gujaf-52	50	1	on	on	ADP
gujaf-52	50	2	the	the	DET
gujaf-52	50	3	other	other	ADJ
gujaf-52	50	4	hand	hand	NOUN
gujaf-52	50	5	,	,	PUNCT
gujaf-52	50	6	debt	debt	NOUN
gujaf-52	50	7	capital	capital	NOUN
gujaf-52	50	8	deals	deal	NOUN
gujaf-52	50	9	with	with	ADP
gujaf-52	50	10	capital	capital	NOUN
gujaf-52	50	11	raise	raise	NOUN
gujaf-52	50	12	by	by	ADP
gujaf-52	50	13	firm	firm	PROPN
gujaf-52	50	14	vie	vie	PROPN
gujaf-52	50	15	capital	capital	NOUN
gujaf-52	50	16	market	market	NOUN
gujaf-52	50	17	in	in	ADP
gujaf-52	50	18	order	order	NOUN
gujaf-52	50	19	to	to	PART
gujaf-52	50	20	finance	finance	VERB
gujaf-52	50	21	its	its	PRON
gujaf-52	50	22	operation	operation	NOUN
gujaf-52	50	23	that	that	PRON
gujaf-52	50	24	is	be	AUX
gujaf-52	50	25	repay	repay	NOUN
gujaf-52	50	26	back	back	ADV
gujaf-52	50	27	in	in	ADP
gujaf-52	50	28	the	the	DET
gujaf-52	50	29	future	future	NOUN
gujaf-52	50	30	.	.	PUNCT
gujaf-52	51	1	it	it	PRON
gujaf-52	51	2	is	be	AUX
gujaf-52	51	3	a	a	DET
gujaf-52	51	4	long	long	ADJ
gujaf-52	51	5	-	-	PUNCT
gujaf-52	51	6	term	term	NOUN
gujaf-52	51	7	bond	bond	NOUN
gujaf-52	51	8	that	that	PRON
gujaf-52	51	9	firm	firm	NOUN
gujaf-52	51	10	often	often	ADV
gujaf-52	51	11	used	use	VERB
gujaf-52	51	12	to	to	PART
gujaf-52	51	13	finance	finance	VERB
gujaf-52	51	14	large	large	ADJ
gujaf-52	51	15	scale	scale	NOUN
gujaf-52	51	16	investment	investment	NOUN
gujaf-52	51	17	decision	decision	NOUN
gujaf-52	51	18	because	because	SCONJ
gujaf-52	51	19	the	the	DET
gujaf-52	51	20	firm	firm	NOUN
gujaf-52	51	21	has	have	VERB
gujaf-52	51	22	a	a	DET
gujaf-52	51	23	longer	long	ADJ
gujaf-52	51	24	year	year	NOUN
gujaf-52	51	25	of	of	ADP
gujaf-52	51	26	repayment	repayment	NOUN
gujaf-52	51	27	.	.	PUNCT
gujaf-52	52	1	according	accord	VERB
gujaf-52	52	2	to	to	ADP
gujaf-52	52	3	akinleye	akinleye	NOUN
gujaf-52	52	4	and	and	CCONJ
gujaf-52	52	5	akomolafe	akomolafe	PROPN
gujaf-52	52	6	(	(	PUNCT
gujaf-52	52	7	2019	2019	NUM
gujaf-52	52	8	)	)	PUNCT
gujaf-52	52	9	one	one	NUM
gujaf-52	52	10	importance	importance	NOUN
gujaf-52	52	11	thing	thing	NOUN
gujaf-52	52	12	about	about	ADP
gujaf-52	52	13	debt	debt	NOUN
gujaf-52	52	14	capital	capital	NOUN
gujaf-52	52	15	is	be	AUX
gujaf-52	52	16	that	that	SCONJ
gujaf-52	52	17	there	there	PRON
gujaf-52	52	18	is	be	VERB
gujaf-52	52	19	no	no	DET
gujaf-52	52	20	more	more	ADJ
gujaf-52	52	21	obligation	obligation	NOUN
gujaf-52	52	22	to	to	PART
gujaf-52	52	23	perform	perform	VERB
gujaf-52	52	24	by	by	ADP
gujaf-52	52	25	a	a	DET
gujaf-52	52	26	firm	firm	NOUN
gujaf-52	52	27	once	once	SCONJ
gujaf-52	52	28	the	the	DET
gujaf-52	52	29	money	money	NOUN
gujaf-52	52	30	is	be	AUX
gujaf-52	52	31	paid	pay	VERB
gujaf-52	52	32	back	back	ADV
gujaf-52	52	33	.	.	PUNCT
gujaf-52	53	1	2.1	2.1	NUM
gujaf-52	53	2	empirical	empirical	ADJ
gujaf-52	53	3	review	review	NOUN
gujaf-52	53	4	olajide	olajide	NOUN
gujaf-52	53	5	,	,	PUNCT
gujaf-52	53	6	soetan	soetan	PROPN
gujaf-52	53	7	and	and	CCONJ
gujaf-52	53	8	simon	simon	PROPN
gujaf-52	53	9	-	-	PUNCT
gujaf-52	53	10	oke	oke	PROPN
gujaf-52	53	11	(	(	PUNCT
gujaf-52	53	12	2017	2017	NUM
gujaf-52	53	13	)	)	PUNCT
gujaf-52	53	14	conducted	conduct	VERB
gujaf-52	53	15	research	research	NOUN
gujaf-52	53	16	on	on	ADP
gujaf-52	53	17	the	the	DET
gujaf-52	53	18	relationship	relationship	NOUN
gujaf-52	53	19	between	between	ADP
gujaf-52	53	20	capital	capital	NOUN
gujaf-52	53	21	structure	structure	NOUN
gujaf-52	53	22	and	and	CCONJ
gujaf-52	53	23	firm	firm	ADJ
gujaf-52	53	24	performance	performance	NOUN
gujaf-52	53	25	from	from	ADP
gujaf-52	53	26	africa	africa	PROPN
gujaf-52	53	27	countries	country	NOUN
gujaf-52	53	28	applying	apply	VERB
gujaf-52	53	29	generalized	generalized	ADJ
gujaf-52	53	30	method	method	NOUN
gujaf-52	53	31	of	of	ADP
gujaf-52	53	32	moments	moment	NOUN
gujaf-52	53	33	(	(	PUNCT
gujaf-52	53	34	gmm	gmm	NOUN
gujaf-52	53	35	)	)	PUNCT
gujaf-52	53	36	for	for	ADP
gujaf-52	53	37	its	its	PRON
gujaf-52	53	38	analysis	analysis	NOUN
gujaf-52	53	39	.	.	PUNCT
gujaf-52	54	1	the	the	DET
gujaf-52	54	2	empirical	empirical	ADJ
gujaf-52	54	3	results	result	NOUN
gujaf-52	54	4	revealed	reveal	VERB
gujaf-52	54	5	that	that	SCONJ
gujaf-52	54	6	a	a	DET
gujaf-52	54	7	negative	negative	ADJ
gujaf-52	54	8	relationship	relationship	NOUN
gujaf-52	54	9	existed	exist	VERB
gujaf-52	54	10	between	between	ADP
gujaf-52	54	11	capital	capital	NOUN
gujaf-52	54	12	structure	structure	NOUN
gujaf-52	54	13	and	and	CCONJ
gujaf-52	54	14	firms	firm	NOUN
gujaf-52	54	15	’	’	PART
gujaf-52	54	16	performance	performance	NOUN
gujaf-52	54	17	across	across	ADP
gujaf-52	54	18	african	african	ADJ
gujaf-52	54	19	countries	country	NOUN
gujaf-52	54	20	,	,	PUNCT
gujaf-52	54	21	with	with	ADP
gujaf-52	54	22	relatively	relatively	ADV
gujaf-52	54	23	high	high	ADJ
gujaf-52	54	24	agency	agency	NOUN
gujaf-52	54	25	costs	cost	NOUN
gujaf-52	54	26	among	among	ADP
gujaf-52	54	27	the	the	DET
gujaf-52	54	28	firms	firm	NOUN
gujaf-52	54	29	.	.	PUNCT
gujaf-52	55	1	on	on	ADP
gujaf-52	55	2	the	the	DET
gujaf-52	55	3	contrary	contrary	NOUN
gujaf-52	55	4	,	,	PUNCT
gujaf-52	55	5	ezenwakwelu	ezenwakwelu	PROPN
gujaf-52	55	6	,	,	PUNCT
gujaf-52	55	7	et	et	PROPN
gujaf-52	55	8	.	.	PUNCT
gujaf-52	56	1	al	al	PROPN
gujaf-52	56	2	(	(	PUNCT
gujaf-52	56	3	2019	2019	NUM
gujaf-52	56	4	)	)	PUNCT
gujaf-52	56	5	studied	study	VERB
gujaf-52	56	6	the	the	DET
gujaf-52	56	7	link	link	NOUN
gujaf-52	56	8	between	between	ADP
gujaf-52	56	9	capital	capital	NOUN
gujaf-52	56	10	structure	structure	NOUN
gujaf-52	56	11	determinants	determinant	NOUN
gujaf-52	56	12	and	and	CCONJ
gujaf-52	56	13	performance	performance	NOUN
gujaf-52	56	14	of	of	ADP
gujaf-52	56	15	startup	startup	NOUN
gujaf-52	56	16	firms	firm	NOUN
gujaf-52	56	17	in	in	ADP
gujaf-52	56	18	developing	develop	VERB
gujaf-52	56	19	economies	economy	NOUN
gujaf-52	56	20	.	.	PUNCT
gujaf-52	57	1	the	the	DET
gujaf-52	57	2	findings	finding	NOUN
gujaf-52	57	3	showed	show	VERB
gujaf-52	57	4	a	a	DET
gujaf-52	57	5	significant	significant	ADJ
gujaf-52	57	6	and	and	CCONJ
gujaf-52	57	7	positive	positive	ADJ
gujaf-52	57	8	relationship	relationship	NOUN
gujaf-52	57	9	between	between	ADP
gujaf-52	57	10	capital	capital	NOUN
gujaf-52	57	11	structure	structure	NOUN
gujaf-52	57	12	determinants	determinant	NOUN
gujaf-52	57	13	and	and	CCONJ
gujaf-52	57	14	performance	performance	NOUN
gujaf-52	57	15	of	of	ADP
gujaf-52	57	16	markup	markup	ADJ
gujaf-52	57	17	firms	firm	NOUN
gujaf-52	57	18	in	in	ADP
gujaf-52	57	19	developing	develop	VERB
gujaf-52	57	20	countries	country	NOUN
gujaf-52	57	21	and	and	CCONJ
gujaf-52	57	22	concluded	conclude	VERB
gujaf-52	57	23	that	that	SCONJ
gujaf-52	57	24	the	the	DET
gujaf-52	57	25	level	level	NOUN
gujaf-52	57	26	of	of	ADP
gujaf-52	57	27	debt	debt	NOUN
gujaf-52	57	28	and	and	CCONJ
gujaf-52	57	29	equity	equity	NOUN
gujaf-52	57	30	in	in	ADP
gujaf-52	57	31	a	a	DET
gujaf-52	57	32	company	company	NOUN
gujaf-52	57	33	’s	’s	PART
gujaf-52	57	34	capital	capital	NOUN
gujaf-52	57	35	structure	structure	NOUN
gujaf-52	57	36	has	have	VERB
gujaf-52	57	37	risk	risk	NOUN
gujaf-52	57	38	and	and	CCONJ
gujaf-52	57	39	return	return	VERB
gujaf-52	57	40	implications	implication	NOUN
gujaf-52	57	41	.	.	PUNCT
gujaf-52	58	1	hailegebreal	hailegebreal	NOUN
gujaf-52	58	2	and	and	CCONJ
gujaf-52	58	3	wang	wang	PROPN
gujaf-52	58	4	(	(	PUNCT
gujaf-52	58	5	2018	2018	NUM
gujaf-52	58	6	)	)	PUNCT
gujaf-52	58	7	investigated	investigate	VERB
gujaf-52	58	8	the	the	DET
gujaf-52	58	9	determinant	determinant	ADJ
gujaf-52	58	10	factor	factor	NOUN
gujaf-52	58	11	of	of	ADP
gujaf-52	58	12	financing	financing	NOUN
gujaf-52	58	13	decision	decision	NOUN
gujaf-52	58	14	of	of	ADP
gujaf-52	58	15	firms	firm	NOUN
gujaf-52	58	16	operating	operate	VERB
gujaf-52	58	17	in	in	ADP
gujaf-52	58	18	13	13	NUM
gujaf-52	58	19	african	african	ADJ
gujaf-52	58	20	countries	country	NOUN
gujaf-52	58	21	with	with	ADP
gujaf-52	58	22	different	different	ADJ
gujaf-52	58	23	financial	financial	ADJ
gujaf-52	58	24	,	,	PUNCT
gujaf-52	58	25	institutional	institutional	ADJ
gujaf-52	58	26	,	,	PUNCT
gujaf-52	58	27	legal	legal	ADJ
gujaf-52	58	28	and	and	CCONJ
gujaf-52	58	29	economic	economic	ADJ
gujaf-52	58	30	environments	environment	NOUN
gujaf-52	58	31	.	.	PUNCT
gujaf-52	59	1	findings	finding	NOUN
gujaf-52	59	2	showed	show	VERB
gujaf-52	59	3	that	that	SCONJ
gujaf-52	59	4	asset	asset	NOUN
gujaf-52	59	5	tangibility	tangibility	NOUN
gujaf-52	59	6	,	,	PUNCT
gujaf-52	59	7	financial	financial	ADJ
gujaf-52	59	8	distress	distress	NOUN
gujaf-52	59	9	cost	cost	NOUN
gujaf-52	59	10	,	,	PUNCT
gujaf-52	59	11	profitability	profitability	NOUN
gujaf-52	59	12	and	and	CCONJ
gujaf-52	59	13	non	non	ADJ
gujaf-52	59	14	-	-	ADJ
gujaf-52	59	15	debt	debt	ADJ
gujaf-52	59	16	tax	tax	NOUN
gujaf-52	59	17	shield	shield	NOUN
gujaf-52	59	18	are	be	AUX
gujaf-52	59	19	strong	strong	ADJ
gujaf-52	59	20	firm	firm	ADJ
gujaf-52	59	21	specific	specific	ADJ
gujaf-52	59	22	determinants	determinant	NOUN
gujaf-52	59	23	of	of	ADP
gujaf-52	59	24	capital	capital	NOUN
gujaf-52	59	25	structure	structure	NOUN
gujaf-52	59	26	.	.	PUNCT
gujaf-52	60	1	from	from	ADP
gujaf-52	60	2	the	the	DET
gujaf-52	60	3	result	result	NOUN
gujaf-52	60	4	also	also	ADV
gujaf-52	60	5	,	,	PUNCT
gujaf-52	60	6	banking	banking	NOUN
gujaf-52	60	7	sector	sector	NOUN
gujaf-52	60	8	development	development	NOUN
gujaf-52	60	9	,	,	PUNCT
gujaf-52	60	10	lending	lend	VERB
gujaf-52	60	11	interest	interest	NOUN
gujaf-52	60	12	rate	rate	NOUN
gujaf-52	60	13	,	,	PUNCT
gujaf-52	60	14	corporate	corporate	ADJ
gujaf-52	60	15	tax	tax	NOUN
gujaf-52	60	16	rate	rate	NOUN
gujaf-52	60	17	and	and	CCONJ
gujaf-52	60	18	gdp	gdp	NOUN
gujaf-52	60	19	growth	growth	NOUN
gujaf-52	60	20	rate	rate	NOUN
gujaf-52	60	21	proved	prove	VERB
gujaf-52	60	22	to	to	PART
gujaf-52	60	23	be	be	AUX
gujaf-52	60	24	the	the	DET
gujaf-52	60	25	most	most	ADV
gujaf-52	60	26	important	important	ADJ
gujaf-52	60	27	country	country	NOUN
gujaf-52	60	28	specific	specific	ADJ
gujaf-52	60	29	determinants	determinant	NOUN
gujaf-52	60	30	of	of	ADP
gujaf-52	60	31	capital	capital	NOUN
gujaf-52	60	32	structure	structure	NOUN
gujaf-52	60	33	.	.	PUNCT
gujaf-52	61	1	also	also	ADV
gujaf-52	61	2	,	,	PUNCT
gujaf-52	61	3	rule	rule	NOUN
gujaf-52	61	4	of	of	ADP
gujaf-52	61	5	law	law	NOUN
gujaf-52	61	6	is	be	AUX
gujaf-52	61	7	found	find	VERB
gujaf-52	61	8	to	to	PART
gujaf-52	61	9	be	be	AUX
gujaf-52	61	10	strong	strong	ADJ
gujaf-52	61	11	determinants	determinant	NOUN
gujaf-52	61	12	of	of	ADP
gujaf-52	61	13	capital	capital	NOUN
gujaf-52	61	14	structure	structure	NOUN
gujaf-52	61	15	of	of	ADP
gujaf-52	61	16	african	african	ADJ
gujaf-52	61	17	firms	firm	NOUN
gujaf-52	61	18	.	.	PUNCT
gujaf-52	62	1	however	however	ADV
gujaf-52	62	2	,	,	PUNCT
gujaf-52	62	3	in	in	ADP
gujaf-52	62	4	kenya	kenya	NOUN
gujaf-52	62	5	,	,	PUNCT
gujaf-52	62	6	using	use	VERB
gujaf-52	62	7	random	random	ADJ
gujaf-52	62	8	effects	effect	NOUN
gujaf-52	62	9	model	model	NOUN
gujaf-52	62	10	and	and	CCONJ
gujaf-52	62	11	feasible	feasible	ADJ
gujaf-52	62	12	generalized	generalized	ADJ
gujaf-52	62	13	least	least	ADV
gujaf-52	62	14	square	square	ADJ
gujaf-52	62	15	(	(	PUNCT
gujaf-52	62	16	fgls	fgls	PROPN
gujaf-52	62	17	)	)	PUNCT
gujaf-52	62	18	by	by	ADP
gujaf-52	62	19	mwangi	mwangi	PROPN
gujaf-52	62	20	,	,	PUNCT
gujaf-52	62	21	makau	makau	NOUN
gujaf-52	62	22	and	and	CCONJ
gujaf-52	62	23	kosimbei	kosimbei	PROPN
gujaf-52	62	24	(	(	PUNCT
gujaf-52	62	25	2014	2014	NUM
gujaf-52	62	26	)	)	PUNCT
gujaf-52	62	27	studied	study	VERB
gujaf-52	62	28	capital	capital	NOUN
gujaf-52	62	29	structure	structure	NOUN
gujaf-52	62	30	and	and	CCONJ
gujaf-52	62	31	performance	performance	NOUN
gujaf-52	62	32	of	of	ADP
gujaf-52	62	33	the	the	DET
gujaf-52	62	34	selected	select	VERB
gujaf-52	62	35	42	42	NUM
gujaf-52	62	36	non	non	ADJ
gujaf-52	62	37	-	-	ADJ
gujaf-52	62	38	financial	financial	ADJ
gujaf-52	62	39	companies	company	NOUN
gujaf-52	62	40	listed	list	VERB
gujaf-52	62	41	in	in	ADP
gujaf-52	62	42	the	the	DET
gujaf-52	62	43	nairobi	nairobi	PROPN
gujaf-52	62	44	securities	securities	PROPN
gujaf-52	62	45	exchange	exchange	PROPN
gujaf-52	62	46	,	,	PUNCT
gujaf-52	62	47	kenya	kenya	PROPN
gujaf-52	62	48	.	.	PUNCT
gujaf-52	63	1	the	the	DET
gujaf-52	63	2	empirical	empirical	ADJ
gujaf-52	63	3	results	result	NOUN
gujaf-52	63	4	showed	show	VERB
gujaf-52	63	5	that	that	SCONJ
gujaf-52	63	6	capital	capital	NOUN
gujaf-52	63	7	structure	structure	NOUN
gujaf-52	63	8	has	have	VERB
gujaf-52	63	9	significant	significant	ADJ
gujaf-52	63	10	negative	negative	ADJ
gujaf-52	63	11	relationship	relationship	NOUN
gujaf-52	63	12	on	on	ADP
gujaf-52	63	13	financial	financial	ADJ
gujaf-52	63	14	performance	performance	NOUN
gujaf-52	63	15	.	.	PUNCT
gujaf-52	64	1	in	in	ADP
gujaf-52	64	2	the	the	DET
gujaf-52	64	3	same	same	ADJ
gujaf-52	64	4	way	way	NOUN
gujaf-52	64	5	,	,	PUNCT
gujaf-52	64	6	rasa	rasa	PROPN
gujaf-52	64	7	and	and	CCONJ
gujaf-52	64	8	jurgita	jurgita	PROPN
gujaf-52	64	9	(	(	PUNCT
gujaf-52	64	10	2012	2012	NUM
gujaf-52	64	11	)	)	PUNCT
gujaf-52	64	12	studied	study	VERB
gujaf-52	64	13	the	the	DET
gujaf-52	64	14	effect	effect	NOUN
gujaf-52	64	15	of	of	ADP
gujaf-52	64	16	corporate	corporate	ADJ
gujaf-52	64	17	governance	governance	NOUN
gujaf-52	64	18	decisions	decision	NOUN
gujaf-52	64	19	on	on	ADP
gujaf-52	64	20	capital	capital	NOUN
gujaf-52	64	21	structure	structure	NOUN
gujaf-52	64	22	on	on	ADP
gujaf-52	64	23	lithuanian	lithuanian	ADJ
gujaf-52	64	24	food	food	NOUN
gujaf-52	64	25	and	and	CCONJ
gujaf-52	64	26	beverages	beverage	NOUN
gujaf-52	64	27	companies	company	NOUN
gujaf-52	64	28	for	for	ADP
gujaf-52	64	29	the	the	DET
gujaf-52	64	30	period	period	NOUN
gujaf-52	64	31	2005	2005	NUM
gujaf-52	64	32	to	to	ADP
gujaf-52	64	33	2010	2010	NUM
gujaf-52	64	34	.	.	PUNCT
gujaf-52	65	1	the	the	DET
gujaf-52	65	2	study	study	NOUN
gujaf-52	65	3	found	find	VERB
gujaf-52	65	4	negative	negative	ADJ
gujaf-52	65	5	relationship	relationship	NOUN
gujaf-52	65	6	between	between	ADP
gujaf-52	65	7	capital	capital	NOUN
gujaf-52	65	8	structure	structure	NOUN
gujaf-52	65	9	and	and	CCONJ
gujaf-52	65	10	financial	financial	ADJ
gujaf-52	65	11	performance	performance	NOUN
gujaf-52	65	12	.	.	PUNCT
gujaf-52	66	1	salawu	salawu	PROPN
gujaf-52	66	2	(	(	PUNCT
gujaf-52	66	3	2007	2007	NUM
gujaf-52	66	4	)	)	PUNCT
gujaf-52	66	5	examined	examine	VERB
gujaf-52	66	6	an	an	DET
gujaf-52	66	7	empirical	empirical	ADJ
gujaf-52	66	8	analysis	analysis	NOUN
gujaf-52	66	9	of	of	ADP
gujaf-52	66	10	the	the	DET
gujaf-52	66	11	capital	capital	NOUN
gujaf-52	66	12	structure	structure	NOUN
gujaf-52	66	13	of	of	ADP
gujaf-52	66	14	selected	select	VERB
gujaf-52	66	15	quoted	quote	VERB
gujaf-52	66	16	companies	company	NOUN
gujaf-52	66	17	in	in	ADP
gujaf-52	66	18	nigeria	nigeria	PROPN
gujaf-52	66	19	for	for	ADP
gujaf-52	66	20	the	the	DET
gujaf-52	66	21	period	period	NOUN
gujaf-52	66	22	of	of	ADP
gujaf-52	66	23	1990	1990	NUM
gujaf-52	66	24	to	to	ADP
gujaf-52	66	25	2004	2004	NUM
gujaf-52	66	26	applying	apply	VERB
gujaf-52	66	27	panel	panel	NOUN
gujaf-52	66	28	data	datum	NOUN
gujaf-52	66	29	.	.	PUNCT
gujaf-52	67	1	findings	finding	NOUN
gujaf-52	67	2	showed	show	VERB
gujaf-52	67	3	that	that	SCONJ
gujaf-52	67	4	all	all	DET
gujaf-52	67	5	the	the	DET
gujaf-52	67	6	firms	firm	NOUN
gujaf-52	67	7	,	,	PUNCT
gujaf-52	67	8	leverage	leverage	NOUN
gujaf-52	67	9	is	be	AUX
gujaf-52	67	10	negatively	negatively	ADV
gujaf-52	67	11	correlated	correlate	VERB
gujaf-52	67	12	with	with	ADP
gujaf-52	67	13	capital	capital	NOUN
gujaf-52	67	14	structure	structure	NOUN
gujaf-52	67	15	.	.	PUNCT
gujaf-52	68	1	the	the	DET
gujaf-52	68	2	finding	finding	NOUN
gujaf-52	68	3	confirmed	confirm	VERB
gujaf-52	68	4	that	that	SCONJ
gujaf-52	68	5	indeed	indeed	ADV
gujaf-52	68	6	profitability	profitability	NOUN
gujaf-52	68	7	ratio	ratio	NOUN
gujaf-52	68	8	had	have	VERB
gujaf-52	68	9	a	a	DET
gujaf-52	68	10	direct	direct	ADJ
gujaf-52	68	11	and	and	CCONJ
gujaf-52	68	12	significant	significant	ADJ
gujaf-52	68	13	association	association	NOUN
gujaf-52	68	14	with	with	ADP
gujaf-52	68	15	short	short	ADJ
gujaf-52	68	16	-	-	PUNCT
gujaf-52	68	17	term	term	NOUN
gujaf-52	68	18	debt	debt	NOUN
gujaf-52	68	19	and	and	CCONJ
gujaf-52	68	20	equity	equity	NOUN
gujaf-52	68	21	with	with	ADP
gujaf-52	68	22	an	an	DET
gujaf-52	68	23	inverse	inverse	NOUN
gujaf-52	68	24	association	association	NOUN
gujaf-52	68	25	was	be	AUX
gujaf-52	68	26	confirmed	confirm	VERB
gujaf-52	68	27	with	with	ADP
gujaf-52	68	28	a	a	DET
gujaf-52	68	29	long	long	ADJ
gujaf-52	68	30	-	-	PUNCT
gujaf-52	68	31	term	term	NOUN
gujaf-52	68	32	debt	debt	NOUN
gujaf-52	68	33	.	.	PUNCT
gujaf-52	69	1	furthermore	furthermore	ADV
gujaf-52	69	2	,	,	PUNCT
gujaf-52	69	3	the	the	DET
gujaf-52	69	4	results	result	NOUN
gujaf-52	69	5	showed	show	VERB
gujaf-52	69	6	a	a	DET
gujaf-52	69	7	negative	negative	ADJ
gujaf-52	69	8	association	association	NOUN
gujaf-52	69	9	between	between	ADP
gujaf-52	69	10	the	the	DET
gujaf-52	69	11	ratio	ratio	NOUN
gujaf-52	69	12	of	of	ADP
gujaf-52	69	13	total	total	ADJ
gujaf-52	69	14	debt	debt	NOUN
gujaf-52	69	15	to	to	ADP
gujaf-52	69	16	total	total	ADJ
gujaf-52	69	17	assets	asset	NOUN
gujaf-52	69	18	and	and	CCONJ
gujaf-52	69	19	profitability	profitability	NOUN
gujaf-52	69	20	.	.	PUNCT
gujaf-52	70	1	on	on	ADP
gujaf-52	70	2	the	the	DET
gujaf-52	70	3	contrary	contrary	NOUN
gujaf-52	70	4	,	,	PUNCT
gujaf-52	70	5	arowoshegbe	arowoshegbe	NOUN
gujaf-52	70	6	and	and	CCONJ
gujaf-52	70	7	idialu	idialu	NOUN
gujaf-52	70	8	(	(	PUNCT
gujaf-52	70	9	2013	2013	NUM
gujaf-52	70	10	)	)	PUNCT
gujaf-52	70	11	explored	explore	VERB
gujaf-52	70	12	the	the	DET
gujaf-52	70	13	relationship	relationship	NOUN
gujaf-52	70	14	of	of	ADP
gujaf-52	70	15	capital	capital	NOUN
gujaf-52	70	16	structure	structure	NOUN
gujaf-52	70	17	to	to	ADP
gujaf-52	70	18	profitability	profitability	NOUN
gujaf-52	70	19	of	of	ADP
gujaf-52	70	20	quoted	quote	VERB
gujaf-52	70	21	firms	firm	NOUN
gujaf-52	70	22	in	in	ADP
gujaf-52	70	23	nigeria	nigeria	PROPN
gujaf-52	70	24	for	for	ADP
gujaf-52	70	25	the	the	DET
gujaf-52	70	26	period	period	NOUN
gujaf-52	70	27	of	of	ADP
gujaf-52	70	28	1996	1996	NUM
gujaf-52	70	29	–	–	PUNCT
gujaf-52	70	30	2010	2010	NUM
gujaf-52	70	31	applying	apply	VERB
gujaf-52	70	32	two	two	NUM
gujaf-52	70	33	panel	panel	NOUN
gujaf-52	70	34	regression	regression	NOUN
gujaf-52	70	35	models	model	NOUN
gujaf-52	70	36	.	.	PUNCT
gujaf-52	71	1	the	the	DET
gujaf-52	71	2	finding	finding	NOUN
gujaf-52	71	3	from	from	ADP
gujaf-52	71	4	the	the	DET
gujaf-52	71	5	study	study	NOUN
gujaf-52	71	6	revealed	reveal	VERB
gujaf-52	71	7	an	an	DET
gujaf-52	71	8	inverse	inverse	NOUN
gujaf-52	71	9	and	and	CCONJ
gujaf-52	71	10	significant	significant	ADJ
gujaf-52	71	11	association	association	NOUN
gujaf-52	71	12	between	between	ADP
gujaf-52	71	13	capital	capital	NOUN
gujaf-52	71	14	structure	structure	NOUN
gujaf-52	71	15	and	and	CCONJ
gujaf-52	71	16	profitability	profitability	NOUN
gujaf-52	71	17	of	of	ADP
gujaf-52	71	18	quoted	quote	VERB
gujaf-52	71	19	companies	company	NOUN
gujaf-52	71	20	in	in	ADP
gujaf-52	71	21	nigeria	nigeria	PROPN
gujaf-52	71	22	.	.	PUNCT
gujaf-52	72	1	on	on	ADP
gujaf-52	72	2	the	the	DET
gujaf-52	72	3	contrary	contrary	ADJ
gujaf-52	72	4	opinion	opinion	NOUN
gujaf-52	72	5	by	by	ADP
gujaf-52	72	6	babalola	babalola	PROPN
gujaf-52	72	7	(	(	PUNCT
gujaf-52	72	8	2014	2014	NUM
gujaf-52	72	9	)	)	PUNCT
gujaf-52	72	10	found	find	VERB
gujaf-52	72	11	significant	significant	ADJ
gujaf-52	72	12	positive	positive	ADJ
gujaf-52	72	13	relationship	relationship	NOUN
gujaf-52	72	14	between	between	ADP
gujaf-52	72	15	capital	capital	NOUN
gujaf-52	72	16	structure	structure	NOUN
gujaf-52	72	17	and	and	CCONJ
gujaf-52	72	18	gusau	gusau	ADJ
gujaf-52	72	19	journal	journal	NOUN
gujaf-52	72	20	of	of	ADP
gujaf-52	72	21	accounting	accounting	NOUN
gujaf-52	72	22	and	and	CCONJ
gujaf-52	72	23	finance	finance	NOUN
gujaf-52	72	24	,	,	PUNCT
gujaf-52	72	25	vol	vol	NOUN
gujaf-52	72	26	.	.	PROPN
gujaf-52	72	27	2	2	NUM
gujaf-52	72	28	,	,	PUNCT
gujaf-52	72	29	issue	issue	NOUN
gujaf-52	72	30	1	1	NUM
gujaf-52	72	31	,	,	PUNCT
gujaf-52	72	32	april	april	PROPN
gujaf-52	72	33	,	,	PUNCT
gujaf-52	72	34	2021	2021	NUM
gujaf-52	72	35	5	5	NUM
gujaf-52	72	36	financial	financial	ADJ
gujaf-52	72	37	performance	performance	NOUN
gujaf-52	72	38	in	in	ADP
gujaf-52	72	39	nigeria	nigeria	PROPN
gujaf-52	72	40	using	use	VERB
gujaf-52	72	41	thirty	thirty	NUM
gujaf-52	72	42	-	-	PUNCT
gujaf-52	72	43	one	one	NUM
gujaf-52	72	44	(	(	PUNCT
gujaf-52	72	45	31	31	NUM
gujaf-52	72	46	)	)	PUNCT
gujaf-52	72	47	manufacturing	manufacturing	NOUN
gujaf-52	72	48	firms	firm	NOUN
gujaf-52	72	49	for	for	ADP
gujaf-52	72	50	the	the	DET
gujaf-52	72	51	period	period	NOUN
gujaf-52	72	52	1999	1999	NUM
gujaf-52	72	53	to	to	ADP
gujaf-52	72	54	2012	2012	NUM
gujaf-52	72	55	.	.	PUNCT
gujaf-52	73	1	more	more	ADV
gujaf-52	73	2	so	so	ADV
gujaf-52	73	3	,	,	PUNCT
gujaf-52	73	4	applying	apply	VERB
gujaf-52	73	5	panel	panel	NOUN
gujaf-52	73	6	data	datum	NOUN
gujaf-52	73	7	by	by	ADP
gujaf-52	73	8	akinleye	akinleye	NOUN
gujaf-52	73	9	and	and	CCONJ
gujaf-52	73	10	akomolafe	akomolafe	PROPN
gujaf-52	73	11	(	(	PUNCT
gujaf-52	73	12	2019	2019	NUM
gujaf-52	73	13	)	)	PUNCT
gujaf-52	73	14	examined	examine	VERB
gujaf-52	73	15	capital	capital	NOUN
gujaf-52	73	16	structure	structure	NOUN
gujaf-52	73	17	and	and	CCONJ
gujaf-52	73	18	profitability	profitability	NOUN
gujaf-52	73	19	of	of	ADP
gujaf-52	73	20	manufacturing	manufacturing	NOUN
gujaf-52	73	21	firms	firm	NOUN
gujaf-52	73	22	listed	list	VERB
gujaf-52	73	23	on	on	ADP
gujaf-52	73	24	the	the	DET
gujaf-52	73	25	nigerian	nigerian	ADJ
gujaf-52	73	26	stock	stock	NOUN
gujaf-52	73	27	exchange	exchange	NOUN
gujaf-52	73	28	within	within	ADP
gujaf-52	73	29	the	the	DET
gujaf-52	73	30	period	period	NOUN
gujaf-52	73	31	of	of	ADP
gujaf-52	73	32	2008	2008	NUM
gujaf-52	73	33	-	-	SYM
gujaf-52	73	34	2017	2017	NUM
gujaf-52	73	35	.	.	PUNCT
gujaf-52	74	1	specifically	specifically	ADV
gujaf-52	74	2	,	,	PUNCT
gujaf-52	74	3	the	the	DET
gujaf-52	74	4	study	study	NOUN
gujaf-52	74	5	analyzed	analyze	VERB
gujaf-52	74	6	the	the	DET
gujaf-52	74	7	impact	impact	NOUN
gujaf-52	74	8	of	of	ADP
gujaf-52	74	9	disaggregated	disaggregate	VERB
gujaf-52	74	10	variables	variable	NOUN
gujaf-52	74	11	of	of	ADP
gujaf-52	74	12	debt	debt	NOUN
gujaf-52	74	13	finance	finance	NOUN
gujaf-52	74	14	(	(	PUNCT
gujaf-52	74	15	short	short	ADJ
gujaf-52	74	16	term	term	NOUN
gujaf-52	74	17	debt	debt	NOUN
gujaf-52	74	18	and	and	CCONJ
gujaf-52	74	19	long	long	ADJ
gujaf-52	74	20	-	-	PUNCT
gujaf-52	74	21	term	term	NOUN
gujaf-52	74	22	debt	debt	NOUN
gujaf-52	74	23	)	)	PUNCT
gujaf-52	74	24	and	and	CCONJ
gujaf-52	74	25	equity	equity	NOUN
gujaf-52	74	26	finance	finance	NOUN
gujaf-52	74	27	(	(	PUNCT
gujaf-52	74	28	share	share	NOUN
gujaf-52	74	29	capital	capital	NOUN
gujaf-52	74	30	and	and	CCONJ
gujaf-52	74	31	share	share	NOUN
gujaf-52	74	32	premium	premium	NOUN
gujaf-52	74	33	)	)	PUNCT
gujaf-52	74	34	on	on	ADP
gujaf-52	74	35	profit	profit	NOUN
gujaf-52	74	36	after	after	ADP
gujaf-52	74	37	tax	tax	NOUN
gujaf-52	74	38	.	.	PUNCT
gujaf-52	75	1	findings	finding	NOUN
gujaf-52	75	2	established	establish	VERB
gujaf-52	75	3	that	that	PRON
gujaf-52	75	4	short	short	ADJ
gujaf-52	75	5	term	term	NOUN
gujaf-52	75	6	debt	debt	NOUN
gujaf-52	75	7	has	have	VERB
gujaf-52	75	8	insignificant	insignificant	ADJ
gujaf-52	75	9	positive	positive	ADJ
gujaf-52	75	10	effect	effect	NOUN
gujaf-52	75	11	on	on	ADP
gujaf-52	75	12	profit	profit	NOUN
gujaf-52	75	13	after	after	ADP
gujaf-52	75	14	tax	tax	NOUN
gujaf-52	75	15	of	of	ADP
gujaf-52	75	16	manufacturing	manufacturing	NOUN
gujaf-52	75	17	firms	firm	NOUN
gujaf-52	75	18	showing	show	VERB
gujaf-52	75	19	in	in	ADP
gujaf-52	75	20	specific	specific	ADJ
gujaf-52	75	21	term	term	NOUN
gujaf-52	75	22	a	a	DET
gujaf-52	75	23	coefficient	coefficient	NOUN
gujaf-52	75	24	estimate	estimate	NOUN
gujaf-52	75	25	of	of	ADP
gujaf-52	75	26	0.114985	0.114985	NUM
gujaf-52	75	27	(	(	PUNCT
gujaf-52	75	28	p=0.5890	p=0.5890	X
gujaf-52	75	29	>	>	X
gujaf-52	75	30	0.05	0.05	NUM
gujaf-52	75	31	)	)	PUNCT
gujaf-52	75	32	long	long	ADJ
gujaf-52	75	33	term	term	NOUN
gujaf-52	75	34	debt	debt	NOUN
gujaf-52	75	35	exerts	exert	VERB
gujaf-52	75	36	significant	significant	ADJ
gujaf-52	75	37	positive	positive	ADJ
gujaf-52	75	38	impact	impact	NOUN
gujaf-52	75	39	on	on	ADP
gujaf-52	75	40	profit	profit	NOUN
gujaf-52	75	41	after	after	ADP
gujaf-52	75	42	tax	tax	NOUN
gujaf-52	75	43	,	,	PUNCT
gujaf-52	75	44	with	with	ADP
gujaf-52	75	45	specific	specific	ADJ
gujaf-52	75	46	coefficient	coefficient	NOUN
gujaf-52	75	47	estimate	estimate	NOUN
gujaf-52	75	48	of	of	ADP
gujaf-52	75	49	0.578290	0.578290	NUM
gujaf-52	75	50	(	(	PUNCT
gujaf-52	75	51	p=0.0001	p=0.0001	X
gujaf-52	75	52	<	<	X
gujaf-52	75	53	0.05	0.05	NUM
gujaf-52	75	54	)	)	PUNCT
gujaf-52	75	55	share	share	NOUN
gujaf-52	75	56	capital	capital	NOUN
gujaf-52	75	57	exerts	exert	VERB
gujaf-52	75	58	significant	significant	ADJ
gujaf-52	75	59	positive	positive	ADJ
gujaf-52	75	60	effect	effect	NOUN
gujaf-52	75	61	on	on	ADP
gujaf-52	75	62	profit	profit	NOUN
gujaf-52	75	63	after	after	ADP
gujaf-52	75	64	tax	tax	NOUN
gujaf-52	75	65	,	,	PUNCT
gujaf-52	75	66	with	with	SCONJ
gujaf-52	75	67	coefficient	coefficient	NOUN
gujaf-52	75	68	estimate	estimate	NOUN
gujaf-52	75	69	of	of	ADP
gujaf-52	75	70	0.784525	0.784525	NUM
gujaf-52	75	71	(	(	PUNCT
gujaf-52	75	72	p=0.0000	p=0.0000	PROPN
gujaf-52	75	73	<	<	X
gujaf-52	75	74	0.05	0.05	NUM
gujaf-52	75	75	)	)	PUNCT
gujaf-52	75	76	share	share	NOUN
gujaf-52	75	77	premium	premium	NOUN
gujaf-52	75	78	exerts	exert	VERB
gujaf-52	75	79	insignificant	insignificant	ADJ
gujaf-52	75	80	negative	negative	ADJ
gujaf-52	75	81	effect	effect	NOUN
gujaf-52	75	82	on	on	ADP
gujaf-52	75	83	profit	profit	NOUN
gujaf-52	75	84	after	after	ADP
gujaf-52	75	85	tax	tax	NOUN
gujaf-52	75	86	,	,	PUNCT
gujaf-52	75	87	with	with	ADP
gujaf-52	75	88	coefficient	coefficient	NOUN
gujaf-52	75	89	estimate	estimate	NOUN
gujaf-52	75	90	of	of	ADP
gujaf-52	75	91	0.000395	0.000395	NUM
gujaf-52	75	92	(	(	PUNCT
gujaf-52	75	93	p=	p=	NOUN
gujaf-52	75	94	0.9924	0.9924	NUM
gujaf-52	75	95	>	>	X
gujaf-52	75	96	0.05	0.05	NUM
gujaf-52	75	97	)	)	PUNCT
gujaf-52	75	98	.	.	PUNCT
gujaf-52	76	1	mixed	mixed	ADJ
gujaf-52	76	2	results	result	NOUN
gujaf-52	76	3	recorded	record	VERB
gujaf-52	76	4	by	by	ADP
gujaf-52	76	5	onaolapo	onaolapo	PROPN
gujaf-52	76	6	,	,	PUNCT
gujaf-52	76	7	kajola	kajola	PROPN
gujaf-52	76	8	and	and	CCONJ
gujaf-52	76	9	nwidobie	nwidobie	PROPN
gujaf-52	76	10	(	(	PUNCT
gujaf-52	76	11	2015	2015	NUM
gujaf-52	76	12	)	)	PUNCT
gujaf-52	76	13	examined	examine	VERB
gujaf-52	76	14	the	the	DET
gujaf-52	76	15	determinants	determinant	NOUN
gujaf-52	76	16	of	of	ADP
gujaf-52	76	17	corporate	corporate	ADJ
gujaf-52	76	18	capital	capital	NOUN
gujaf-52	76	19	structure	structure	NOUN
gujaf-52	76	20	using	use	VERB
gujaf-52	76	21	35	35	NUM
gujaf-52	76	22	listed	list	VERB
gujaf-52	76	23	firms	firm	NOUN
gujaf-52	76	24	on	on	ADP
gujaf-52	76	25	nigerian	nigerian	ADJ
gujaf-52	76	26	stock	stock	NOUN
gujaf-52	76	27	exchange	exchange	NOUN
gujaf-52	76	28	using	use	VERB
gujaf-52	76	29	as	as	ADP
gujaf-52	76	30	period	period	NOUN
gujaf-52	76	31	2006	2006	NUM
gujaf-52	76	32	–	–	PUNCT
gujaf-52	76	33	2012	2012	NUM
gujaf-52	76	34	.	.	PUNCT
gujaf-52	77	1	the	the	DET
gujaf-52	77	2	study	study	NOUN
gujaf-52	77	3	employed	employ	VERB
gujaf-52	77	4	a	a	DET
gujaf-52	77	5	pooled	pool	VERB
gujaf-52	77	6	data	data	NOUN
gujaf-52	77	7	osl	osl	NOUN
gujaf-52	77	8	technique	technique	NOUN
gujaf-52	77	9	.	.	PUNCT
gujaf-52	78	1	from	from	ADP
gujaf-52	78	2	the	the	DET
gujaf-52	78	3	result	result	NOUN
gujaf-52	78	4	of	of	ADP
gujaf-52	78	5	the	the	DET
gujaf-52	78	6	study	study	NOUN
gujaf-52	78	7	,	,	PUNCT
gujaf-52	78	8	it	it	PRON
gujaf-52	78	9	was	be	AUX
gujaf-52	78	10	confirmed	confirm	VERB
gujaf-52	78	11	that	that	SCONJ
gujaf-52	78	12	leverage	leverage	NOUN
gujaf-52	78	13	ratios	ratio	NOUN
gujaf-52	78	14	as	as	SCONJ
gujaf-52	78	15	proxied	proxie	VERB
gujaf-52	78	16	for	for	ADP
gujaf-52	78	17	capital	capital	NOUN
gujaf-52	78	18	structure	structure	NOUN
gujaf-52	78	19	were	be	AUX
gujaf-52	78	20	inversely	inversely	ADV
gujaf-52	78	21	and	and	CCONJ
gujaf-52	78	22	significantly	significantly	ADV
gujaf-52	78	23	related	relate	VERB
gujaf-52	78	24	with	with	ADP
gujaf-52	78	25	profitability	profitability	NOUN
gujaf-52	78	26	.	.	PUNCT
gujaf-52	79	1	also	also	ADV
gujaf-52	79	2	,	,	PUNCT
gujaf-52	79	3	it	it	PRON
gujaf-52	79	4	was	be	AUX
gujaf-52	79	5	confirmed	confirm	VERB
gujaf-52	79	6	from	from	ADP
gujaf-52	79	7	the	the	DET
gujaf-52	79	8	study	study	NOUN
gujaf-52	79	9	that	that	PRON
gujaf-52	79	10	asset	asset	NOUN
gujaf-52	79	11	tangibility	tangibility	NOUN
gujaf-52	79	12	and	and	CCONJ
gujaf-52	79	13	firm	firm	ADJ
gujaf-52	79	14	size	size	NOUN
gujaf-52	79	15	were	be	AUX
gujaf-52	79	16	directly	directly	ADV
gujaf-52	79	17	and	and	CCONJ
gujaf-52	79	18	significantly	significantly	ADV
gujaf-52	79	19	related	relate	VERB
gujaf-52	79	20	to	to	ADP
gujaf-52	79	21	leverage	leverage	NOUN
gujaf-52	79	22	.	.	PUNCT
gujaf-52	80	1	on	on	ADP
gujaf-52	80	2	the	the	DET
gujaf-52	80	3	contrary	contrary	NOUN
gujaf-52	80	4	,	,	PUNCT
gujaf-52	80	5	nwosa	nwosa	PROPN
gujaf-52	80	6	(	(	PUNCT
gujaf-52	80	7	2018	2018	NUM
gujaf-52	80	8	)	)	PUNCT
gujaf-52	80	9	analyzed	analyze	VERB
gujaf-52	80	10	the	the	DET
gujaf-52	80	11	relative	relative	ADJ
gujaf-52	80	12	contribution	contribution	NOUN
gujaf-52	80	13	of	of	ADP
gujaf-52	80	14	financial	financial	ADJ
gujaf-52	80	15	development	development	NOUN
gujaf-52	80	16	on	on	ADP
gujaf-52	80	17	capital	capital	NOUN
gujaf-52	80	18	structure	structure	NOUN
gujaf-52	80	19	of	of	ADP
gujaf-52	80	20	ten	ten	NUM
gujaf-52	80	21	selected	select	VERB
gujaf-52	80	22	manufacturing	manufacturing	NOUN
gujaf-52	80	23	firms	firm	NOUN
gujaf-52	80	24	on	on	ADP
gujaf-52	80	25	the	the	DET
gujaf-52	80	26	nigerian	nigerian	ADJ
gujaf-52	80	27	stock	stock	NOUN
gujaf-52	80	28	exchange	exchange	NOUN
gujaf-52	80	29	for	for	ADP
gujaf-52	80	30	the	the	DET
gujaf-52	80	31	period	period	NOUN
gujaf-52	80	32	2002	2002	NUM
gujaf-52	80	33	to	to	ADP
gujaf-52	80	34	2015	2015	NUM
gujaf-52	80	35	.	.	PUNCT
gujaf-52	81	1	the	the	DET
gujaf-52	81	2	study	study	NOUN
gujaf-52	81	3	adopted	adopt	VERB
gujaf-52	81	4	panel	panel	NOUN
gujaf-52	81	5	pool	pool	NOUN
gujaf-52	81	6	data	datum	NOUN
gujaf-52	81	7	technique	technique	NOUN
gujaf-52	81	8	.	.	PUNCT
gujaf-52	82	1	the	the	DET
gujaf-52	82	2	regression	regression	NOUN
gujaf-52	82	3	estimate	estimate	NOUN
gujaf-52	82	4	showed	show	VERB
gujaf-52	82	5	that	that	SCONJ
gujaf-52	82	6	the	the	DET
gujaf-52	82	7	ratio	ratio	NOUN
gujaf-52	82	8	of	of	ADP
gujaf-52	82	9	stock	stock	NOUN
gujaf-52	82	10	market	market	NOUN
gujaf-52	82	11	capitalization	capitalization	NOUN
gujaf-52	82	12	to	to	ADP
gujaf-52	82	13	gross	gross	ADJ
gujaf-52	82	14	domestic	domestic	ADJ
gujaf-52	82	15	product	product	NOUN
gujaf-52	82	16	(	(	PUNCT
gujaf-52	82	17	a	a	DET
gujaf-52	82	18	measure	measure	NOUN
gujaf-52	82	19	of	of	ADP
gujaf-52	82	20	stock	stock	NOUN
gujaf-52	82	21	market	market	NOUN
gujaf-52	82	22	development	development	NOUN
gujaf-52	82	23	)	)	PUNCT
gujaf-52	82	24	had	have	VERB
gujaf-52	82	25	positive	positive	ADJ
gujaf-52	82	26	and	and	CCONJ
gujaf-52	82	27	insignificant	insignificant	ADJ
gujaf-52	82	28	effect	effect	NOUN
gujaf-52	82	29	on	on	ADP
gujaf-52	82	30	firms	firm	NOUN
gujaf-52	82	31	’	'	PUNCT
gujaf-52	82	32	capital	capital	NOUN
gujaf-52	82	33	structure	structure	NOUN
gujaf-52	82	34	with	with	ADP
gujaf-52	82	35	the	the	DET
gujaf-52	82	36	ratio	ratio	NOUN
gujaf-52	82	37	of	of	ADP
gujaf-52	82	38	credit	credit	NOUN
gujaf-52	82	39	to	to	ADP
gujaf-52	82	40	the	the	DET
gujaf-52	82	41	private	private	ADJ
gujaf-52	82	42	sector	sector	NOUN
gujaf-52	82	43	to	to	ADP
gujaf-52	82	44	gross	gross	ADJ
gujaf-52	82	45	domestic	domestic	ADJ
gujaf-52	82	46	product	product	NOUN
gujaf-52	82	47	(	(	PUNCT
gujaf-52	82	48	a	a	DET
gujaf-52	82	49	measure	measure	NOUN
gujaf-52	82	50	of	of	ADP
gujaf-52	82	51	banking	banking	NOUN
gujaf-52	82	52	sector	sector	NOUN
gujaf-52	82	53	development	development	NOUN
gujaf-52	82	54	)	)	PUNCT
gujaf-52	82	55	had	have	VERB
gujaf-52	82	56	positive	positive	ADJ
gujaf-52	82	57	and	and	CCONJ
gujaf-52	82	58	significant	significant	ADJ
gujaf-52	82	59	effect	effect	NOUN
gujaf-52	82	60	on	on	ADP
gujaf-52	82	61	firms	firm	NOUN
gujaf-52	82	62	’	'	PUNCT
gujaf-52	82	63	capital	capital	NOUN
gujaf-52	82	64	structure	structure	NOUN
gujaf-52	82	65	.	.	PUNCT
gujaf-52	83	1	this	this	DET
gujaf-52	83	2	study	study	NOUN
gujaf-52	83	3	adopted	adopt	VERB
gujaf-52	83	4	the	the	DET
gujaf-52	83	5	pecking	pecking	NOUN
gujaf-52	83	6	order	order	NOUN
gujaf-52	83	7	theory	theory	NOUN
gujaf-52	83	8	as	as	SCONJ
gujaf-52	83	9	propounded	propound	VERB
gujaf-52	83	10	in	in	ADP
gujaf-52	83	11	1961	1961	NUM
gujaf-52	83	12	by	by	ADP
gujaf-52	83	13	donaldson	donaldson	PROPN
gujaf-52	83	14	.	.	PUNCT
gujaf-52	84	1	the	the	DET
gujaf-52	84	2	theory	theory	NOUN
gujaf-52	84	3	was	be	AUX
gujaf-52	84	4	regarded	regard	VERB
gujaf-52	84	5	as	as	ADP
gujaf-52	84	6	the	the	DET
gujaf-52	84	7	most	most	ADV
gujaf-52	84	8	influential	influential	ADJ
gujaf-52	84	9	theories	theory	NOUN
gujaf-52	84	10	that	that	PRON
gujaf-52	84	11	comprehensively	comprehensively	ADV
gujaf-52	84	12	explained	explain	VERB
gujaf-52	84	13	the	the	DET
gujaf-52	84	14	concept	concept	NOUN
gujaf-52	84	15	of	of	ADP
gujaf-52	84	16	capital	capital	NOUN
gujaf-52	84	17	structure	structure	NOUN
gujaf-52	84	18	.	.	PUNCT
gujaf-52	85	1	the	the	DET
gujaf-52	85	2	theory	theory	NOUN
gujaf-52	85	3	posits	posit	NOUN
gujaf-52	85	4	that	that	SCONJ
gujaf-52	85	5	firm	firm	NOUN
gujaf-52	85	6	should	should	AUX
gujaf-52	85	7	finance	finance	VERB
gujaf-52	85	8	its	its	PRON
gujaf-52	85	9	long	long	ADJ
gujaf-52	85	10	-	-	PUNCT
gujaf-52	85	11	term	term	NOUN
gujaf-52	85	12	investments	investment	NOUN
gujaf-52	85	13	from	from	ADP
gujaf-52	85	14	a	a	DET
gujaf-52	85	15	well	well	ADV
gujaf-52	85	16	-	-	PUNCT
gujaf-52	85	17	defined	define	VERB
gujaf-52	85	18	order	order	NOUN
gujaf-52	85	19	of	of	ADP
gujaf-52	85	20	preference	preference	NOUN
gujaf-52	85	21	with	with	ADP
gujaf-52	85	22	respect	respect	NOUN
gujaf-52	85	23	to	to	ADP
gujaf-52	85	24	the	the	DET
gujaf-52	85	25	sources	source	NOUN
gujaf-52	85	26	of	of	ADP
gujaf-52	85	27	finance	finance	NOUN
gujaf-52	85	28	it	it	PRON
gujaf-52	85	29	uses	use	VERB
gujaf-52	85	30	.	.	PUNCT
gujaf-52	86	1	according	accord	VERB
gujaf-52	86	2	to	to	ADP
gujaf-52	86	3	donaldson	donaldson	PROPN
gujaf-52	86	4	(	(	PUNCT
gujaf-52	86	5	1961	1961	NUM
gujaf-52	86	6	)	)	PUNCT
gujaf-52	86	7	firm	firm	NOUN
gujaf-52	86	8	should	should	AUX
gujaf-52	86	9	only	only	ADV
gujaf-52	86	10	borrows	borrow	VERB
gujaf-52	86	11	when	when	SCONJ
gujaf-52	86	12	the	the	DET
gujaf-52	86	13	internal	internal	ADJ
gujaf-52	86	14	finance	finance	NOUN
gujaf-52	86	15	available	available	ADJ
gujaf-52	86	16	is	be	AUX
gujaf-52	86	17	insufficient	insufficient	ADJ
gujaf-52	86	18	to	to	PART
gujaf-52	86	19	achieve	achieve	VERB
gujaf-52	86	20	the	the	DET
gujaf-52	86	21	intended	intend	VERB
gujaf-52	86	22	huge	huge	ADJ
gujaf-52	86	23	capital	capital	NOUN
gujaf-52	86	24	investment	investment	NOUN
gujaf-52	86	25	projects	project	NOUN
gujaf-52	86	26	in	in	ADP
gujaf-52	86	27	which	which	PRON
gujaf-52	86	28	bank	bank	NOUN
gujaf-52	86	29	or	or	CCONJ
gujaf-52	86	30	corporate	corporate	ADJ
gujaf-52	86	31	bonds	bond	NOUN
gujaf-52	86	32	should	should	AUX
gujaf-52	86	33	be	be	AUX
gujaf-52	86	34	the	the	DET
gujaf-52	86	35	most	most	ADV
gujaf-52	86	36	preferably	preferably	ADJ
gujaf-52	86	37	source	source	NOUN
gujaf-52	86	38	of	of	ADP
gujaf-52	86	39	borrowing	borrowing	NOUN
gujaf-52	86	40	by	by	ADP
gujaf-52	86	41	the	the	DET
gujaf-52	86	42	firm	firm	NOUN
gujaf-52	86	43	.	.	PUNCT
gujaf-52	87	1	meanwhile	meanwhile	ADV
gujaf-52	87	2	,	,	PUNCT
gujaf-52	87	3	in	in	ADP
gujaf-52	87	4	a	a	DET
gujaf-52	87	5	situation	situation	NOUN
gujaf-52	87	6	where	where	SCONJ
gujaf-52	87	7	internal	internal	ADJ
gujaf-52	87	8	finance	finance	NOUN
gujaf-52	87	9	,	,	PUNCT
gujaf-52	87	10	bank	bank	NOUN
gujaf-52	87	11	and	and	CCONJ
gujaf-52	87	12	corporate	corporate	ADJ
gujaf-52	87	13	bonds	bond	NOUN
gujaf-52	87	14	borrowing	borrowing	NOUN
gujaf-52	87	15	is	be	AUX
gujaf-52	87	16	not	not	PART
gujaf-52	87	17	available	available	ADJ
gujaf-52	87	18	or	or	CCONJ
gujaf-52	87	19	exhausted	exhausted	ADJ
gujaf-52	87	20	firm	firm	NOUN
gujaf-52	87	21	should	should	AUX
gujaf-52	87	22	source	source	VERB
gujaf-52	87	23	for	for	ADP
gujaf-52	87	24	finance	finance	NOUN
gujaf-52	87	25	through	through	ADP
gujaf-52	87	26	issuing	issue	VERB
gujaf-52	87	27	a	a	DET
gujaf-52	87	28	new	new	ADJ
gujaf-52	87	29	equity	equity	NOUN
gujaf-52	87	30	capital	capital	NOUN
gujaf-52	87	31	.	.	PUNCT
gujaf-52	88	1	according	accord	VERB
gujaf-52	88	2	to	to	ADP
gujaf-52	88	3	lawal	lawal	PROPN
gujaf-52	88	4	,	,	PUNCT
gujaf-52	88	5	edwin	edwin	PROPN
gujaf-52	88	6	,	,	PUNCT
gujaf-52	88	7	monica	monica	PROPN
gujaf-52	88	8	and	and	CCONJ
gujaf-52	88	9	adisa	adisa	VERB
gujaf-52	88	10	(	(	PUNCT
gujaf-52	88	11	2014	2014	NUM
gujaf-52	88	12	)	)	PUNCT
gujaf-52	88	13	the	the	DET
gujaf-52	88	14	importance	importance	NOUN
gujaf-52	88	15	aspect	aspect	NOUN
gujaf-52	88	16	of	of	ADP
gujaf-52	88	17	the	the	DET
gujaf-52	88	18	theory	theory	NOUN
gujaf-52	88	19	is	be	AUX
gujaf-52	88	20	that	that	SCONJ
gujaf-52	88	21	it	it	PRON
gujaf-52	88	22	takes	take	VERB
gujaf-52	88	23	note	note	NOUN
gujaf-52	88	24	of	of	ADP
gujaf-52	88	25	asymmetric	asymmetric	ADJ
gujaf-52	88	26	information	information	NOUN
gujaf-52	88	27	cost	cost	NOUN
gujaf-52	88	28	which	which	PRON
gujaf-52	88	29	deal	deal	VERB
gujaf-52	88	30	with	with	ADP
gujaf-52	88	31	companies	company	NOUN
gujaf-52	88	32	prioritize	prioritize	VERB
gujaf-52	88	33	and	and	CCONJ
gujaf-52	88	34	the	the	DET
gujaf-52	88	35	ways	way	NOUN
gujaf-52	88	36	to	to	PART
gujaf-52	88	37	finance	finance	VERB
gujaf-52	88	38	them	they	PRON
gujaf-52	88	39	through	through	ADP
gujaf-52	88	40	internal	internal	ADJ
gujaf-52	88	41	finance	finance	NOUN
gujaf-52	88	42	,	,	PUNCT
gujaf-52	88	43	bank	bank	NOUN
gujaf-52	88	44	and	and	CCONJ
gujaf-52	88	45	corporate	corporate	ADJ
gujaf-52	88	46	bonds	bond	NOUN
gujaf-52	88	47	borrowing	borrow	VERB
gujaf-52	88	48	.	.	PUNCT
gujaf-52	89	1	also	also	ADV
gujaf-52	89	2	,	,	PUNCT
gujaf-52	89	3	abdul	abdul	PROPN
gujaf-52	89	4	,	,	PUNCT
gujaf-52	89	5	et	et	PROPN
gujaf-52	89	6	al	al	PROPN
gujaf-52	89	7	.	.	PROPN
gujaf-52	90	1	(	(	PUNCT
gujaf-52	90	2	2019	2019	NUM
gujaf-52	90	3	)	)	PUNCT
gujaf-52	90	4	reveals	reveal	VERB
gujaf-52	90	5	that	that	SCONJ
gujaf-52	90	6	the	the	DET
gujaf-52	90	7	theory	theory	NOUN
gujaf-52	90	8	identifies	identify	VERB
gujaf-52	90	9	how	how	SCONJ
gujaf-52	90	10	asymmetric	asymmetric	ADJ
gujaf-52	90	11	information	information	NOUN
gujaf-52	90	12	affect	affect	VERB
gujaf-52	90	13	firm	firm	NOUN
gujaf-52	90	14	’s	’s	PART
gujaf-52	90	15	mispricing	misprice	VERB
gujaf-52	90	16	new	new	ADJ
gujaf-52	90	17	securities	security	NOUN
gujaf-52	90	18	,	,	PUNCT
gujaf-52	90	19	which	which	PRON
gujaf-52	90	20	posits	posit	VERB
gujaf-52	90	21	that	that	SCONJ
gujaf-52	90	22	there	there	PRON
gujaf-52	90	23	is	be	VERB
gujaf-52	90	24	no	no	DET
gujaf-52	90	25	well	well	ADV
gujaf-52	90	26	-	-	PUNCT
gujaf-52	90	27	defined	define	VERB
gujaf-52	90	28	target	target	NOUN
gujaf-52	90	29	debt	debt	NOUN
gujaf-52	90	30	ratio	ratio	NOUN
gujaf-52	90	31	.	.	PUNCT
gujaf-52	91	1	the	the	DET
gujaf-52	91	2	pecking	pecking	NOUN
gujaf-52	91	3	order	order	NOUN
gujaf-52	91	4	theory	theory	NOUN
gujaf-52	91	5	suggests	suggest	VERB
gujaf-52	91	6	that	that	SCONJ
gujaf-52	91	7	firm	firm	NOUN
gujaf-52	91	8	’s	’s	PART
gujaf-52	91	9	managers	manager	NOUN
gujaf-52	91	10	are	be	AUX
gujaf-52	91	11	fully	fully	ADV
gujaf-52	91	12	aware	aware	ADJ
gujaf-52	91	13	of	of	ADP
gujaf-52	91	14	price	price	NOUN
gujaf-52	91	15	sensitive	sensitive	ADJ
gujaf-52	91	16	in	in	ADP
gujaf-52	91	17	the	the	DET
gujaf-52	91	18	market	market	NOUN
gujaf-52	91	19	than	than	ADP
gujaf-52	91	20	the	the	DET
gujaf-52	91	21	investors	investor	NOUN
gujaf-52	91	22	.	.	PUNCT
gujaf-52	92	1	the	the	DET
gujaf-52	92	2	representative	representative	NOUN
gujaf-52	92	3	of	of	ADP
gujaf-52	92	4	a	a	DET
gujaf-52	92	5	firm	firm	NOUN
gujaf-52	92	6	facing	face	VERB
gujaf-52	92	7	the	the	DET
gujaf-52	92	8	current	current	ADJ
gujaf-52	92	9	production	production	NOUN
gujaf-52	92	10	constraint	constraint	NOUN
gujaf-52	92	11	is	be	AUX
gujaf-52	92	12	given	give	VERB
gujaf-52	92	13	below	below	ADP
gujaf-52	92	14	using	use	VERB
gujaf-52	92	15	the	the	DET
gujaf-52	92	16	cobb	cobb	PROPN
gujaf-52	92	17	-	-	PUNCT
gujaf-52	92	18	douglas	douglas	PROPN
gujaf-52	92	19	(	(	PUNCT
gujaf-52	92	20	1928	1928	NUM
gujaf-52	92	21	)	)	PUNCT
gujaf-52	92	22	production	production	NOUN
gujaf-52	92	23	function	function	NOUN
gujaf-52	92	24	as	as	ADP
gujaf-52	92	25	a	a	DET
gujaf-52	92	26	hypothetical	hypothetical	ADJ
gujaf-52	92	27	example	example	NOUN
gujaf-52	92	28	:	:	PUNCT
gujaf-52	92	29	y	y	NOUN
gujaf-52	92	30	0	0	PUNCT
gujaf-52	93	1	=	=	SYM
gujaf-52	93	2	l	l	NOUN
gujaf-52	93	3	a	a	DET
gujaf-52	93	4	k	k	PROPN
gujaf-52	93	5	b	b	PROPN
gujaf-52	93	6	t	t	PROPN
gujaf-52	93	7	…	…	PUNCT
gujaf-52	93	8	…	…	PUNCT
gujaf-52	93	9	…	…	PUNCT
gujaf-52	93	10	…	…	PUNCT
gujaf-52	93	11	…	…	PUNCT
gujaf-52	93	12	…	…	PUNCT
gujaf-52	93	13	…	…	PUNCT
gujaf-52	93	14	…	…	PUNCT
gujaf-52	93	15	…	…	PUNCT
gujaf-52	93	16	…	…	PUNCT
gujaf-52	93	17	…	…	PUNCT
gujaf-52	93	18	…	…	PUNCT
gujaf-52	93	19	…	…	PUNCT
gujaf-52	93	20	…	…	PUNCT
gujaf-52	93	21	…	…	PUNCT
gujaf-52	93	22	…	…	PUNCT
gujaf-52	93	23	…	…	PUNCT
gujaf-52	93	24	…	…	PUNCT
gujaf-52	93	25	…	…	PUNCT
gujaf-52	93	26	.	.	PUNCT
gujaf-52	94	1	…	…	PUNCT
gujaf-52	94	2	i	i	PRON
gujaf-52	94	3	gusau	gusau	ADJ
gujaf-52	94	4	journal	journal	NOUN
gujaf-52	94	5	of	of	ADP
gujaf-52	94	6	accounting	accounting	NOUN
gujaf-52	94	7	and	and	CCONJ
gujaf-52	94	8	finance	finance	NOUN
gujaf-52	94	9	,	,	PUNCT
gujaf-52	94	10	vol	vol	NOUN
gujaf-52	94	11	.	.	PROPN
gujaf-52	94	12	2	2	NUM
gujaf-52	94	13	,	,	PUNCT
gujaf-52	94	14	issue	issue	NOUN
gujaf-52	94	15	1	1	NUM
gujaf-52	94	16	,	,	PUNCT
gujaf-52	94	17	april	april	PROPN
gujaf-52	94	18	,	,	PUNCT
gujaf-52	94	19	2021	2021	NUM
gujaf-52	94	20	6	6	NUM
gujaf-52	94	21	where	where	SCONJ
gujaf-52	94	22	y	y	PROPN
gujaf-52	94	23	0	0	NUM
gujaf-52	94	24	,	,	PUNCT
gujaf-52	94	25	l	l	NOUN
gujaf-52	94	26	a	a	X
gujaf-52	94	27	,	,	PUNCT
gujaf-52	94	28	k	k	PROPN
gujaf-52	94	29	b	b	PROPN
gujaf-52	94	30	and	and	CCONJ
gujaf-52	94	31	t	t	PROPN
gujaf-52	94	32	represent	represent	VERB
gujaf-52	94	33	organization	organization	NOUN
gujaf-52	94	34	output	output	NOUN
gujaf-52	94	35	,	,	PUNCT
gujaf-52	94	36	labour	labour	NOUN
gujaf-52	94	37	,	,	PUNCT
gujaf-52	94	38	available	available	ADJ
gujaf-52	94	39	capital	capital	NOUN
gujaf-52	94	40	,	,	PUNCT
gujaf-52	94	41	and	and	CCONJ
gujaf-52	94	42	time	time	NOUN
gujaf-52	94	43	or	or	CCONJ
gujaf-52	94	44	the	the	DET
gujaf-52	94	45	rate	rate	NOUN
gujaf-52	94	46	of	of	ADP
gujaf-52	94	47	technological	technological	ADJ
gujaf-52	94	48	progress	progress	NOUN
gujaf-52	94	49	;	;	PUNCT
gujaf-52	94	50	also	also	ADV
gujaf-52	94	51	,	,	PUNCT
gujaf-52	94	52	a+b=1	a+b=1	NOUN
gujaf-52	94	53	in	in	ADP
gujaf-52	94	54	equation	equation	NOUN
gujaf-52	94	55	i	i	PRON
gujaf-52	94	56	above	above	ADV
gujaf-52	94	57	,	,	PUNCT
gujaf-52	94	58	increase	increase	NOUN
gujaf-52	94	59	could	could	AUX
gujaf-52	94	60	only	only	ADV
gujaf-52	94	61	occur	occur	VERB
gujaf-52	94	62	in	in	ADP
gujaf-52	94	63	organization	organization	NOUN
gujaf-52	94	64	output	output	NOUN
gujaf-52	94	65	(	(	PUNCT
gujaf-52	94	66	y	y	PROPN
gujaf-52	94	67	0	0	NUM
gujaf-52	94	68	)	)	PUNCT
gujaf-52	94	69	when	when	SCONJ
gujaf-52	94	70	the	the	DET
gujaf-52	94	71	insufficient	insufficient	ADJ
gujaf-52	94	72	internal	internal	ADJ
gujaf-52	94	73	finance	finance	NOUN
gujaf-52	94	74	available	available	ADJ
gujaf-52	94	75	is	be	AUX
gujaf-52	94	76	supplemented	supplement	VERB
gujaf-52	94	77	by	by	ADP
gujaf-52	94	78	loan	loan	NOUN
gujaf-52	94	79	or	or	CCONJ
gujaf-52	94	80	equity	equity	NOUN
gujaf-52	94	81	or	or	CCONJ
gujaf-52	94	82	both	both	PRON
gujaf-52	94	83	(	(	PUNCT
gujaf-52	94	84	provided	provide	VERB
gujaf-52	94	85	other	other	ADJ
gujaf-52	94	86	factors	factor	NOUN
gujaf-52	94	87	affecting	affect	VERB
gujaf-52	94	88	production	production	NOUN
gujaf-52	94	89	is	be	AUX
gujaf-52	94	90	held	hold	VERB
gujaf-52	94	91	constant	constant	ADJ
gujaf-52	94	92	)	)	PUNCT
gujaf-52	94	93	.	.	PUNCT
gujaf-52	95	1	according	accord	VERB
gujaf-52	95	2	to	to	ADP
gujaf-52	95	3	donaldson	donaldson	PROPN
gujaf-52	95	4	(	(	PUNCT
gujaf-52	95	5	1961	1961	NUM
gujaf-52	95	6	)	)	PUNCT
gujaf-52	95	7	firm	firm	NOUN
gujaf-52	95	8	should	should	AUX
gujaf-52	95	9	only	only	ADV
gujaf-52	95	10	borrows	borrow	VERB
gujaf-52	95	11	when	when	SCONJ
gujaf-52	95	12	the	the	DET
gujaf-52	95	13	internal	internal	ADJ
gujaf-52	95	14	finance	finance	NOUN
gujaf-52	95	15	available	available	ADJ
gujaf-52	95	16	is	be	AUX
gujaf-52	95	17	insufficient	insufficient	ADJ
gujaf-52	95	18	to	to	PART
gujaf-52	95	19	achieve	achieve	VERB
gujaf-52	95	20	the	the	DET
gujaf-52	95	21	intended	intend	VERB
gujaf-52	95	22	huge	huge	ADJ
gujaf-52	95	23	capital	capital	NOUN
gujaf-52	95	24	investment	investment	NOUN
gujaf-52	95	25	.	.	PUNCT
gujaf-52	96	1	capital	capital	NOUN
gujaf-52	96	2	structure	structure	NOUN
gujaf-52	96	3	is	be	AUX
gujaf-52	96	4	given	give	VERB
gujaf-52	96	5	below	below	ADV
gujaf-52	96	6	as	as	ADP
gujaf-52	96	7	follow	follow	VERB
gujaf-52	96	8	;	;	PUNCT
gujaf-52	96	9	c	c	X
gujaf-52	96	10	=	=	SYM
gujaf-52	96	11	f(1+r0	f(1+r0	PROPN
gujaf-52	96	12	)	)	PUNCT
gujaf-52	96	13	…	…	PUNCT
gujaf-52	96	14	…	…	PUNCT
gujaf-52	96	15	…	…	PUNCT
gujaf-52	96	16	…	…	PUNCT
gujaf-52	96	17	…	…	PUNCT
gujaf-52	96	18	…	…	PUNCT
gujaf-52	96	19	…	…	PUNCT
gujaf-52	96	20	…	…	PUNCT
gujaf-52	96	21	…	…	PUNCT
gujaf-52	96	22	……	……	NOUN
gujaf-52	96	23	……	……	NOUN
gujaf-52	96	24	……	……	NOUN
gujaf-52	96	25	……	……	NOUN
gujaf-52	96	26	……	……	NOUN
gujaf-52	96	27	..	..	SYM
gujaf-52	96	28	……	……	NOUN
gujaf-52	96	29	..	..	PUNCT
gujaf-52	96	30	ii	ii	NUM
gujaf-52	96	31	where	where	SCONJ
gujaf-52	96	32	c	c	NOUN
gujaf-52	96	33	,	,	PUNCT
gujaf-52	96	34	1	1	NUM
gujaf-52	96	35	,	,	PUNCT
gujaf-52	96	36	and	and	CCONJ
gujaf-52	96	37	r0	r0	NOUN
gujaf-52	96	38	are	be	AUX
gujaf-52	96	39	capital	capital	NOUN
gujaf-52	96	40	structure	structure	NOUN
gujaf-52	96	41	,	,	PUNCT
gujaf-52	96	42	loan	loan	NOUN
gujaf-52	96	43	and	and	CCONJ
gujaf-52	96	44	equity	equity	NOUN
gujaf-52	96	45	equation	equation	NOUN
gujaf-52	96	46	i	i	PRON
gujaf-52	96	47	must	must	AUX
gujaf-52	96	48	increase	increase	VERB
gujaf-52	96	49	by	by	ADP
gujaf-52	96	50	iterating	iterate	VERB
gujaf-52	96	51	it	it	PRON
gujaf-52	96	52	to	to	PART
gujaf-52	96	53	accommodate	accommodate	VERB
gujaf-52	96	54	capital	capital	NOUN
gujaf-52	96	55	structure	structure	NOUN
gujaf-52	96	56	to	to	PART
gujaf-52	96	57	have	have	VERB
gujaf-52	96	58	;	;	PUNCT
gujaf-52	96	59	y	y	PROPN
gujaf-52	96	60	i	i	NOUN
gujaf-52	96	61	=	=	PUNCT
gujaf-52	96	62	l	l	PRON
gujaf-52	96	63	a	a	DET
gujaf-52	96	64	k	k	PROPN
gujaf-52	96	65	b	b	PROPN
gujaf-52	96	66	t	t	PROPN
gujaf-52	96	67	(	(	PUNCT
gujaf-52	96	68	1+r0	1+r0	NUM
gujaf-52	96	69	)	)	PUNCT
gujaf-52	96	70	…	…	PUNCT
gujaf-52	96	71	…	…	PUNCT
gujaf-52	96	72	…	…	PUNCT
gujaf-52	96	73	…	…	PUNCT
gujaf-52	96	74	…	…	PUNCT
gujaf-52	96	75	…	…	PUNCT
gujaf-52	96	76	…	…	PUNCT
gujaf-52	96	77	……	……	NOUN
gujaf-52	96	78	……	……	NOUN
gujaf-52	96	79	……	……	NOUN
gujaf-52	96	80	……	……	NOUN
gujaf-52	96	81	……	……	NOUN
gujaf-52	96	82	.	.	PUNCT
gujaf-52	96	83	…	…	PUNCT
gujaf-52	96	84	iii	iii	X
gujaf-52	96	85	equation	equation	NOUN
gujaf-52	96	86	iii	iii	NOUN
gujaf-52	96	87	implies	imply	VERB
gujaf-52	96	88	that	that	SCONJ
gujaf-52	96	89	a	a	DET
gujaf-52	96	90	firm	firm	NOUN
gujaf-52	96	91	could	could	AUX
gujaf-52	96	92	only	only	ADV
gujaf-52	96	93	increase	increase	VERB
gujaf-52	96	94	organization	organization	NOUN
gujaf-52	96	95	output	output	NOUN
gujaf-52	96	96	to	to	ADP
gujaf-52	96	97	y	y	PROPN
gujaf-52	96	98	i	i	PRON
gujaf-52	96	99	either	either	CCONJ
gujaf-52	96	100	through	through	ADP
gujaf-52	96	101	bank	bank	NOUN
gujaf-52	96	102	and	and	CCONJ
gujaf-52	96	103	corporate	corporate	ADJ
gujaf-52	96	104	bonds	bond	NOUN
gujaf-52	96	105	borrowing	borrow	VERB
gujaf-52	96	106	or	or	CCONJ
gujaf-52	96	107	issuing	issue	VERB
gujaf-52	96	108	a	a	DET
gujaf-52	96	109	new	new	ADJ
gujaf-52	96	110	equity	equity	NOUN
gujaf-52	96	111	capital	capital	NOUN
gujaf-52	96	112	.	.	PUNCT
gujaf-52	97	1	3	3	X
gujaf-52	97	2	.	.	X
gujaf-52	97	3	methodology	methodology	NOUN
gujaf-52	97	4	and	and	CCONJ
gujaf-52	97	5	data	data	VERB
gujaf-52	97	6	the	the	DET
gujaf-52	97	7	selected	select	VERB
gujaf-52	97	8	manufacturing	manufacturing	NOUN
gujaf-52	97	9	firms	firm	NOUN
gujaf-52	97	10	used	use	VERB
gujaf-52	97	11	in	in	ADP
gujaf-52	97	12	this	this	DET
gujaf-52	97	13	study	study	NOUN
gujaf-52	97	14	are	be	AUX
gujaf-52	97	15	the	the	DET
gujaf-52	97	16	ones	one	NOUN
gujaf-52	97	17	listed	list	VERB
gujaf-52	97	18	on	on	ADP
gujaf-52	97	19	nigerian	nigerian	ADJ
gujaf-52	97	20	stock	stock	NOUN
gujaf-52	97	21	exchange	exchange	NOUN
gujaf-52	97	22	market	market	NOUN
gujaf-52	97	23	.	.	PUNCT
gujaf-52	98	1	the	the	DET
gujaf-52	98	2	target	target	NOUN
gujaf-52	98	3	populations	population	NOUN
gujaf-52	98	4	were	be	AUX
gujaf-52	98	5	eight	eight	NUM
gujaf-52	98	6	(	(	PUNCT
gujaf-52	98	7	8)	8)	NUM
gujaf-52	98	8	manufacturing	manufacturing	NOUN
gujaf-52	98	9	firms	firm	NOUN
gujaf-52	98	10	that	that	PRON
gujaf-52	98	11	include	include	VERB
gujaf-52	98	12	cadbury	cadbury	PROPN
gujaf-52	98	13	plc	plc	PROPN
gujaf-52	98	14	,	,	PUNCT
gujaf-52	98	15	dangote	dangote	NOUN
gujaf-52	98	16	sugar	sugar	NOUN
gujaf-52	98	17	refinery	refinery	NOUN
gujaf-52	98	18	,	,	PUNCT
gujaf-52	98	19	unilever	unilever	PROPN
gujaf-52	98	20	nigeria	nigeria	PROPN
gujaf-52	98	21	plc	plc	PROPN
gujaf-52	98	22	,	,	PUNCT
gujaf-52	98	23	guinness	guinness	PROPN
gujaf-52	98	24	nigeria	nigeria	PROPN
gujaf-52	98	25	plc	plc	PROPN
gujaf-52	98	26	,	,	PUNCT
gujaf-52	98	27	nigeria	nigeria	PROPN
gujaf-52	98	28	breweries	brewery	NOUN
gujaf-52	98	29	,	,	PUNCT
gujaf-52	98	30	pz	pz	PROPN
gujaf-52	98	31	cusson	cusson	PROPN
gujaf-52	98	32	,	,	PUNCT
gujaf-52	98	33	nestle	nestle	PROPN
gujaf-52	98	34	plc	plc	PROPN
gujaf-52	98	35	,	,	PUNCT
gujaf-52	98	36	and	and	CCONJ
gujaf-52	98	37	champion	champion	NOUN
gujaf-52	98	38	breweries	brewery	NOUN
gujaf-52	98	39	.	.	PUNCT
gujaf-52	99	1	the	the	DET
gujaf-52	99	2	rationale	rationale	NOUN
gujaf-52	99	3	for	for	ADP
gujaf-52	99	4	the	the	DET
gujaf-52	99	5	selection	selection	NOUN
gujaf-52	99	6	of	of	ADP
gujaf-52	99	7	these	these	DET
gujaf-52	99	8	population	population	NOUN
gujaf-52	99	9	was	be	AUX
gujaf-52	99	10	because	because	SCONJ
gujaf-52	99	11	of	of	ADP
gujaf-52	99	12	the	the	DET
gujaf-52	99	13	study	study	NOUN
gujaf-52	99	14	main	main	ADJ
gujaf-52	99	15	objective	objective	NOUN
gujaf-52	99	16	lied	lie	VERB
gujaf-52	99	17	within	within	ADP
gujaf-52	99	18	the	the	DET
gujaf-52	99	19	context	context	NOUN
gujaf-52	99	20	of	of	ADP
gujaf-52	99	21	manufacturing	manufacturing	NOUN
gujaf-52	99	22	industries	industry	NOUN
gujaf-52	99	23	.	.	PUNCT
gujaf-52	100	1	also	also	ADV
gujaf-52	100	2	,	,	PUNCT
gujaf-52	100	3	the	the	DET
gujaf-52	100	4	time	time	NOUN
gujaf-52	100	5	frame	frame	NOUN
gujaf-52	100	6	was	be	AUX
gujaf-52	100	7	between	between	ADP
gujaf-52	100	8	2005	2005	NUM
gujaf-52	100	9	-	-	SYM
gujaf-52	100	10	2019	2019	NUM
gujaf-52	100	11	with	with	ADP
gujaf-52	100	12	data	datum	NOUN
gujaf-52	100	13	obtained	obtain	VERB
gujaf-52	100	14	from	from	ADP
gujaf-52	100	15	the	the	DET
gujaf-52	100	16	yearly	yearly	ADJ
gujaf-52	100	17	financial	financial	ADJ
gujaf-52	100	18	statement	statement	NOUN
gujaf-52	100	19	of	of	ADP
gujaf-52	100	20	the	the	DET
gujaf-52	100	21	selected	select	VERB
gujaf-52	100	22	companies	company	NOUN
gujaf-52	100	23	.	.	PUNCT
gujaf-52	101	1	the	the	DET
gujaf-52	101	2	study	study	NOUN
gujaf-52	101	3	adopted	adopt	VERB
gujaf-52	101	4	generalized	generalized	ADJ
gujaf-52	101	5	method	method	NOUN
gujaf-52	101	6	of	of	ADP
gujaf-52	101	7	moments	moment	NOUN
gujaf-52	101	8	(	(	PUNCT
gujaf-52	101	9	gmm	gmm	NOUN
gujaf-52	101	10	)	)	PUNCT
gujaf-52	101	11	techniques	technique	NOUN
gujaf-52	101	12	to	to	PART
gujaf-52	101	13	examine	examine	VERB
gujaf-52	101	14	the	the	DET
gujaf-52	101	15	determinants	determinant	NOUN
gujaf-52	101	16	of	of	ADP
gujaf-52	101	17	capital	capital	NOUN
gujaf-52	101	18	structure	structure	NOUN
gujaf-52	101	19	within	within	ADP
gujaf-52	101	20	the	the	DET
gujaf-52	101	21	selected	select	VERB
gujaf-52	101	22	manufacturing	manufacturing	NOUN
gujaf-52	101	23	firms	firm	NOUN
gujaf-52	101	24	.	.	PUNCT
gujaf-52	102	1	the	the	DET
gujaf-52	102	2	rationale	rationale	NOUN
gujaf-52	102	3	behind	behind	ADP
gujaf-52	102	4	applying	apply	VERB
gujaf-52	102	5	the	the	DET
gujaf-52	102	6	techniques	technique	NOUN
gujaf-52	102	7	was	be	AUX
gujaf-52	102	8	to	to	PART
gujaf-52	102	9	avoid	avoid	VERB
gujaf-52	102	10	the	the	DET
gujaf-52	102	11	problem	problem	NOUN
gujaf-52	102	12	of	of	ADP
gujaf-52	102	13	endogeneity	endogeneity	NOUN
gujaf-52	102	14	.	.	PUNCT
gujaf-52	103	1	according	accord	VERB
gujaf-52	103	2	to	to	ADP
gujaf-52	103	3	clark	clark	NOUN
gujaf-52	103	4	and	and	CCONJ
gujaf-52	103	5	linzer	linzer	NOUN
gujaf-52	103	6	(	(	PUNCT
gujaf-52	103	7	2015	2015	NUM
gujaf-52	103	8	)	)	PUNCT
gujaf-52	103	9	the	the	DET
gujaf-52	103	10	used	use	VERB
gujaf-52	103	11	of	of	ADP
gujaf-52	103	12	gmm	gmm	PROPN
gujaf-52	103	13	help	help	VERB
gujaf-52	103	14	to	to	PART
gujaf-52	103	15	overcome	overcome	VERB
gujaf-52	103	16	the	the	DET
gujaf-52	103	17	problem	problem	NOUN
gujaf-52	103	18	of	of	ADP
gujaf-52	103	19	endogeneity	endogeneity	NOUN
gujaf-52	103	20	.	.	PUNCT
gujaf-52	104	1	this	this	DET
gujaf-52	104	2	study	study	NOUN
gujaf-52	104	3	adopted	adopt	VERB
gujaf-52	104	4	faiza	faiza	PROPN
gujaf-52	104	5	,	,	PUNCT
gujaf-52	104	6	et	et	PROPN
gujaf-52	104	7	al	al	PROPN
gujaf-52	104	8	.	.	PROPN
gujaf-52	105	1	(	(	PUNCT
gujaf-52	105	2	2013	2013	NUM
gujaf-52	105	3	)	)	PUNCT
gujaf-52	105	4	model	model	NOUN
gujaf-52	105	5	with	with	ADP
gujaf-52	105	6	little	little	ADJ
gujaf-52	105	7	modification	modification	NOUN
gujaf-52	105	8	.	.	PUNCT
gujaf-52	106	1	faiza	faiza	PROPN
gujaf-52	106	2	,	,	PUNCT
gujaf-52	106	3	et	et	PROPN
gujaf-52	106	4	al	al	PROPN
gujaf-52	106	5	.	.	PROPN
gujaf-52	107	1	(	(	PUNCT
gujaf-52	107	2	2013	2013	NUM
gujaf-52	107	3	)	)	PUNCT
gujaf-52	107	4	basic	basic	ADJ
gujaf-52	107	5	model	model	NOUN
gujaf-52	107	6	is	be	AUX
gujaf-52	107	7	given	give	VERB
gujaf-52	107	8	below	below	ADP
gujaf-52	107	9	as	as	ADP
gujaf-52	107	10	;	;	PUNCT
gujaf-52	107	11	leverage	leverage	NOUN
gujaf-52	107	12	ratio	ratio	NOUN
gujaf-52	107	13	=	=	PUNCT
gujaf-52	107	14	(	(	PUNCT
gujaf-52	107	15	profitability	profitability	NOUN
gujaf-52	107	16	,	,	PUNCT
gujaf-52	107	17	asset	asset	NOUN
gujaf-52	107	18	tangibility	tangibility	NOUN
gujaf-52	107	19	,	,	PUNCT
gujaf-52	107	20	growth	growth	NOUN
gujaf-52	107	21	,	,	PUNCT
gujaf-52	107	22	firm	firm	ADJ
gujaf-52	107	23	size	size	NOUN
gujaf-52	107	24	)	)	PUNCT
gujaf-52	107	25	……	……	NOUN
gujaf-52	107	26	.	.	PUNCT
gujaf-52	108	1	iv	iv	X
gujaf-52	108	2	where	where	SCONJ
gujaf-52	108	3	;	;	PUNCT
gujaf-52	108	4	in	in	ADP
gujaf-52	108	5	the	the	DET
gujaf-52	108	6	above	above	ADJ
gujaf-52	108	7	equation	equation	NOUN
gujaf-52	108	8	iv	iv	NUM
gujaf-52	108	9	,	,	PUNCT
gujaf-52	108	10	leverage	leverage	NOUN
gujaf-52	108	11	was	be	AUX
gujaf-52	108	12	used	use	VERB
gujaf-52	108	13	as	as	ADP
gujaf-52	108	14	proxy	proxy	NOUN
gujaf-52	108	15	for	for	ADP
gujaf-52	108	16	capital	capital	NOUN
gujaf-52	108	17	structure	structure	NOUN
gujaf-52	108	18	and	and	CCONJ
gujaf-52	108	19	measured	measure	VERB
gujaf-52	108	20	as	as	ADP
gujaf-52	108	21	the	the	DET
gujaf-52	108	22	total	total	ADJ
gujaf-52	108	23	debt	debt	NOUN
gujaf-52	108	24	divided	divide	VERB
gujaf-52	108	25	by	by	ADP
gujaf-52	108	26	total	total	ADJ
gujaf-52	108	27	assets	asset	NOUN
gujaf-52	108	28	,	,	PUNCT
gujaf-52	108	29	profitability	profitability	NOUN
gujaf-52	108	30	as	as	ADP
gujaf-52	108	31	the	the	DET
gujaf-52	108	32	net	net	ADJ
gujaf-52	108	33	income	income	NOUN
gujaf-52	108	34	divided	divide	VERB
gujaf-52	108	35	by	by	ADP
gujaf-52	108	36	total	total	ADJ
gujaf-52	108	37	assets	asset	NOUN
gujaf-52	108	38	,	,	PUNCT
gujaf-52	108	39	asset	asset	NOUN
gujaf-52	108	40	tangibility	tangibility	NOUN
gujaf-52	108	41	was	be	AUX
gujaf-52	108	42	the	the	DET
gujaf-52	108	43	total	total	ADJ
gujaf-52	108	44	gross	gross	ADJ
gujaf-52	108	45	fixed	fix	VERB
gujaf-52	108	46	assets	asset	NOUN
gujaf-52	108	47	divides	divide	VERB
gujaf-52	108	48	by	by	ADP
gujaf-52	108	49	total	total	ADJ
gujaf-52	108	50	asset	asset	NOUN
gujaf-52	108	51	,	,	PUNCT
gujaf-52	108	52	growth	growth	NOUN
gujaf-52	108	53	as	as	ADP
gujaf-52	108	54	the	the	DET
gujaf-52	108	55	annual	annual	ADJ
gujaf-52	108	56	percentage	percentage	NOUN
gujaf-52	108	57	change	change	NOUN
gujaf-52	108	58	in	in	ADP
gujaf-52	108	59	total	total	ADJ
gujaf-52	108	60	assets	asset	NOUN
gujaf-52	108	61	,	,	PUNCT
gujaf-52	108	62	and	and	CCONJ
gujaf-52	108	63	firm	firm	ADJ
gujaf-52	108	64	size	size	NOUN
gujaf-52	108	65	was	be	AUX
gujaf-52	108	66	obtained	obtain	VERB
gujaf-52	108	67	by	by	ADP
gujaf-52	108	68	natural	natural	ADJ
gujaf-52	108	69	logarithm	logarithm	NOUN
gujaf-52	108	70	of	of	ADP
gujaf-52	108	71	firms	firm	NOUN
gujaf-52	108	72	’	’	PART
gujaf-52	108	73	assets	asset	NOUN
gujaf-52	108	74	.	.	PUNCT
gujaf-52	109	1	the	the	DET
gujaf-52	109	2	modified	modify	VERB
gujaf-52	109	3	version	version	NOUN
gujaf-52	109	4	of	of	ADP
gujaf-52	109	5	the	the	DET
gujaf-52	109	6	faiza	faiza	PROPN
gujaf-52	109	7	,	,	PUNCT
gujaf-52	109	8	et	et	PROPN
gujaf-52	109	9	al	al	PROPN
gujaf-52	109	10	.	.	PROPN
gujaf-52	110	1	(	(	PUNCT
gujaf-52	110	2	2013	2013	NUM
gujaf-52	110	3	)	)	PUNCT
gujaf-52	110	4	model	model	NOUN
gujaf-52	110	5	in	in	ADP
gujaf-52	110	6	equation	equation	NOUN
gujaf-52	110	7	iv	iv	NUM
gujaf-52	110	8	is	be	AUX
gujaf-52	110	9	give	give	VERB
gujaf-52	110	10	below	below	ADV
gujaf-52	110	11	;	;	PUNCT
gujaf-52	110	12	lev	lev	NOUN
gujaf-52	110	13	=	=	SYM
gujaf-52	110	14	f	f	PROPN
gujaf-52	110	15	(	(	PUNCT
gujaf-52	110	16	profit	profit	NOUN
gujaf-52	110	17	,	,	PUNCT
gujaf-52	110	18	growth	growth	NOUN
gujaf-52	110	19	,	,	PUNCT
gujaf-52	110	20	audcom	audcom	PROPN
gujaf-52	110	21	,	,	PUNCT
gujaf-52	110	22	liquid	liquid	NOUN
gujaf-52	110	23	)	)	PUNCT
gujaf-52	110	24	…	…	PUNCT
gujaf-52	110	25	…	…	PUNCT
gujaf-52	110	26	…	…	PUNCT
gujaf-52	110	27	…	…	PUNCT
gujaf-52	110	28	…	…	PUNCT
gujaf-52	110	29	…	…	PUNCT
gujaf-52	110	30	.	.	PUNCT
gujaf-52	110	31	…	…	PUNCT
gujaf-52	110	32	v	v	NOUN
gujaf-52	111	1	where	where	SCONJ
gujaf-52	111	2	;	;	PUNCT
gujaf-52	111	3	lev	lev	NOUN
gujaf-52	111	4	=	=	PUNCT
gujaf-52	111	5	leverage	leverage	NOUN
gujaf-52	111	6	ratio	ratio	NOUN
gujaf-52	111	7	,	,	PUNCT
gujaf-52	111	8	profit	profit	NOUN
gujaf-52	111	9	=	=	NOUN
gujaf-52	111	10	profitability	profitability	NOUN
gujaf-52	111	11	,	,	PUNCT
gujaf-52	111	12	audcom	audcom	X
gujaf-52	111	13	=	=	PUNCT
gujaf-52	111	14	audit	audit	NOUN
gujaf-52	111	15	committee	committee	NOUN
gujaf-52	111	16	,	,	PUNCT
gujaf-52	111	17	and	and	CCONJ
gujaf-52	111	18	liquid	liquid	ADJ
gujaf-52	111	19	=	=	SYM
gujaf-52	111	20	liquidity	liquidity	NOUN
gujaf-52	111	21	atio	atio	NOUN
gujaf-52	111	22	the	the	DET
gujaf-52	111	23	rationale	rationale	NOUN
gujaf-52	111	24	for	for	ADP
gujaf-52	111	25	modifying	modify	VERB
gujaf-52	111	26	faiza	faiza	PROPN
gujaf-52	111	27	,	,	PUNCT
gujaf-52	111	28	et	et	PROPN
gujaf-52	111	29	al	al	PROPN
gujaf-52	111	30	.	.	PROPN
gujaf-52	112	1	(	(	PUNCT
gujaf-52	112	2	2013	2013	NUM
gujaf-52	112	3	)	)	PUNCT
gujaf-52	112	4	model	model	NOUN
gujaf-52	112	5	was	be	AUX
gujaf-52	112	6	for	for	ADP
gujaf-52	112	7	two	two	NUM
gujaf-52	112	8	reasons	reason	NOUN
gujaf-52	112	9	.	.	PUNCT
gujaf-52	113	1	first	first	ADV
gujaf-52	113	2	,	,	PUNCT
gujaf-52	113	3	audit	audit	NOUN
gujaf-52	113	4	committee	committee	NOUN
gujaf-52	113	5	often	often	ADV
gujaf-52	113	6	determines	determine	VERB
gujaf-52	113	7	the	the	DET
gujaf-52	113	8	financial	financial	ADJ
gujaf-52	113	9	stands	stand	NOUN
gujaf-52	113	10	of	of	ADP
gujaf-52	113	11	an	an	DET
gujaf-52	113	12	organization	organization	NOUN
gujaf-52	113	13	;	;	PUNCT
gujaf-52	113	14	therefore	therefore	ADV
gujaf-52	113	15	,	,	PUNCT
gujaf-52	113	16	gives	give	VERB
gujaf-52	113	17	information	information	NOUN
gujaf-52	113	18	on	on	ADP
gujaf-52	113	19	the	the	DET
gujaf-52	113	20	needs	need	NOUN
gujaf-52	113	21	for	for	ADP
gujaf-52	113	22	either	either	DET
gujaf-52	113	23	loan	loan	NOUN
gujaf-52	113	24	or	or	CCONJ
gujaf-52	113	25	equity	equity	NOUN
gujaf-52	113	26	or	or	CCONJ
gujaf-52	113	27	both	both	PRON
gujaf-52	113	28	for	for	ADP
gujaf-52	113	29	organization	organization	NOUN
gujaf-52	113	30	.	.	PUNCT
gujaf-52	114	1	for	for	ADP
gujaf-52	114	2	instance	instance	NOUN
gujaf-52	114	3	,	,	PUNCT
gujaf-52	114	4	the	the	DET
gujaf-52	114	5	financial	financial	ADJ
gujaf-52	114	6	report	report	NOUN
gujaf-52	114	7	presented	present	VERB
gujaf-52	114	8	by	by	ADP
gujaf-52	114	9	audit	audit	NOUN
gujaf-52	114	10	committee	committee	NOUN
gujaf-52	114	11	often	often	ADV
gujaf-52	114	12	shows	show	VERB
gujaf-52	114	13	organization	organization	NOUN
gujaf-52	114	14	growth	growth	NOUN
gujaf-52	114	15	and	and	CCONJ
gujaf-52	114	16	the	the	DET
gujaf-52	114	17	need	need	NOUN
gujaf-52	114	18	to	to	PART
gujaf-52	114	19	expand	expand	VERB
gujaf-52	114	20	operational	operational	ADJ
gujaf-52	114	21	capacity	capacity	NOUN
gujaf-52	114	22	either	either	CCONJ
gujaf-52	114	23	through	through	ADP
gujaf-52	114	24	loan	loan	NOUN
gujaf-52	114	25	or	or	CCONJ
gujaf-52	114	26	equity	equity	NOUN
gujaf-52	114	27	or	or	CCONJ
gujaf-52	114	28	both	both	PRON
gujaf-52	114	29	.	.	PUNCT
gujaf-52	115	1	also	also	ADV
gujaf-52	115	2	,	,	PUNCT
gujaf-52	115	3	audit	audit	NOUN
gujaf-52	115	4	committee	committee	NOUN
gujaf-52	115	5	was	be	AUX
gujaf-52	115	6	included	include	VERB
gujaf-52	115	7	in	in	ADP
gujaf-52	115	8	gusau	gusau	ADJ
gujaf-52	115	9	journal	journal	NOUN
gujaf-52	115	10	of	of	ADP
gujaf-52	115	11	accounting	accounting	NOUN
gujaf-52	115	12	and	and	CCONJ
gujaf-52	115	13	finance	finance	NOUN
gujaf-52	115	14	,	,	PUNCT
gujaf-52	115	15	vol	vol	NOUN
gujaf-52	115	16	.	.	PROPN
gujaf-52	115	17	2	2	NUM
gujaf-52	115	18	,	,	PUNCT
gujaf-52	115	19	issue	issue	NOUN
gujaf-52	115	20	1	1	NUM
gujaf-52	115	21	,	,	PUNCT
gujaf-52	115	22	april	april	PROPN
gujaf-52	115	23	,	,	PUNCT
gujaf-52	115	24	2021	2021	NUM
gujaf-52	115	25	7	7	NUM
gujaf-52	115	26	the	the	DET
gujaf-52	115	27	variable	variable	NOUN
gujaf-52	115	28	because	because	SCONJ
gujaf-52	115	29	it	it	PRON
gujaf-52	115	30	was	be	AUX
gujaf-52	115	31	the	the	DET
gujaf-52	115	32	core	core	NOUN
gujaf-52	115	33	objective	objective	NOUN
gujaf-52	115	34	.	.	PUNCT
gujaf-52	116	1	secondly	secondly	ADV
gujaf-52	116	2	,	,	PUNCT
gujaf-52	116	3	the	the	DET
gujaf-52	116	4	other	other	ADJ
gujaf-52	116	5	variables	variable	NOUN
gujaf-52	116	6	in	in	ADP
gujaf-52	116	7	the	the	DET
gujaf-52	116	8	original	original	ADJ
gujaf-52	116	9	model	model	NOUN
gujaf-52	116	10	such	such	ADJ
gujaf-52	116	11	as	as	ADP
gujaf-52	116	12	asset	asset	NOUN
gujaf-52	116	13	tangibility	tangibility	NOUN
gujaf-52	116	14	,	,	PUNCT
gujaf-52	116	15	and	and	CCONJ
gujaf-52	116	16	firm	firm	ADJ
gujaf-52	116	17	size	size	NOUN
gujaf-52	116	18	were	be	AUX
gujaf-52	116	19	excluded	exclude	VERB
gujaf-52	116	20	from	from	ADP
gujaf-52	116	21	the	the	DET
gujaf-52	116	22	modified	modify	VERB
gujaf-52	116	23	model	model	NOUN
gujaf-52	116	24	because	because	SCONJ
gujaf-52	116	25	they	they	PRON
gujaf-52	116	26	had	have	AUX
gujaf-52	116	27	been	be	AUX
gujaf-52	116	28	extensively	extensively	ADV
gujaf-52	116	29	discussed	discuss	VERB
gujaf-52	116	30	and	and	CCONJ
gujaf-52	116	31	identified	identify	VERB
gujaf-52	116	32	in	in	ADP
gujaf-52	116	33	literature	literature	NOUN
gujaf-52	116	34	as	as	ADP
gujaf-52	116	35	determinants	determinant	NOUN
gujaf-52	116	36	of	of	ADP
gujaf-52	116	37	capital	capital	NOUN
gujaf-52	116	38	structure	structure	NOUN
gujaf-52	116	39	in	in	ADP
gujaf-52	116	40	nigeria	nigeria	PROPN
gujaf-52	116	41	.	.	PUNCT
gujaf-52	117	1	the	the	DET
gujaf-52	117	2	econometric	econometric	ADJ
gujaf-52	117	3	form	form	NOUN
gujaf-52	117	4	of	of	ADP
gujaf-52	117	5	equation	equation	NOUN
gujaf-52	117	6	v	v	NOUN
gujaf-52	117	7	is	be	AUX
gujaf-52	117	8	given	give	VERB
gujaf-52	117	9	below	below	ADP
gujaf-52	117	10	as	as	ADP
gujaf-52	117	11	;	;	PUNCT
gujaf-52	117	12	lev	lev	NOUN
gujaf-52	117	13	=	=	SYM
gujaf-52	117	14	π0	π0	NOUN
gujaf-52	117	15	+	+	CCONJ
gujaf-52	117	16	π1profit	π1profit	NOUN
gujaf-52	117	17	+	+	CCONJ
gujaf-52	117	18	π2growth	π2growth	NOUN
gujaf-52	117	19	+	+	CCONJ
gujaf-52	117	20	π3audcom	π3audcom	VERB
gujaf-52	117	21	+	+	CCONJ
gujaf-52	117	22	π4liquid	π4liquid	ADJ
gujaf-52	117	23	+	+	NUM
gujaf-52	117	24	µt	µt	X
gujaf-52	117	25	…	…	PUNCT
gujaf-52	117	26	…	…	PUNCT
gujaf-52	117	27	...	...	PUNCT
gujaf-52	118	1	vi	vi	X
gujaf-52	118	2	table	table	NOUN
gujaf-52	118	3	1	1	NUM
gujaf-52	118	4	:	:	PUNCT
gujaf-52	118	5	measurement	measurement	NOUN
gujaf-52	118	6	of	of	ADP
gujaf-52	118	7	variables	variable	NOUN
gujaf-52	118	8	variab	variab	VERB
gujaf-52	118	9	les	les	PROPN
gujaf-52	118	10	measurement	measurement	NOUN
gujaf-52	118	11	source	source	NOUN
gujaf-52	118	12	lev	lev	PROPN
gujaf-52	118	13	total	total	ADJ
gujaf-52	118	14	debt	debt	NOUN
gujaf-52	118	15	divided	divide	VERB
gujaf-52	118	16	by	by	ADP
gujaf-52	118	17	total	total	ADJ
gujaf-52	118	18	assets	asset	NOUN
gujaf-52	118	19	githira	githira	VERB
gujaf-52	118	20	and	and	CCONJ
gujaf-52	118	21	nasieku	nasieku	PROPN
gujaf-52	118	22	(	(	PUNCT
gujaf-52	118	23	2015	2015	NUM
gujaf-52	118	24	)	)	PUNCT
gujaf-52	118	25	,	,	PUNCT
gujaf-52	118	26	faiza	faiza	PROPN
gujaf-52	118	27	,	,	PUNCT
gujaf-52	118	28	et	et	PROPN
gujaf-52	118	29	al	al	PROPN
gujaf-52	118	30	.	.	PROPN
gujaf-52	119	1	(	(	PUNCT
gujaf-52	119	2	2013	2013	NUM
gujaf-52	119	3	)	)	PUNCT
gujaf-52	119	4	profi	profi	PROPN
gujaf-52	119	5	t	t	PROPN
gujaf-52	119	6	return	return	NOUN
gujaf-52	119	7	on	on	ADP
gujaf-52	119	8	asset	asset	NOUN
gujaf-52	119	9	faiza	faiza	PROPN
gujaf-52	119	10	,	,	PUNCT
gujaf-52	119	11	et	et	PROPN
gujaf-52	119	12	al	al	PROPN
gujaf-52	119	13	.	.	PROPN
gujaf-52	120	1	(	(	PUNCT
gujaf-52	120	2	2013	2013	NUM
gujaf-52	120	3	)	)	PUNCT
gujaf-52	120	4	gro	gro	PROPN
gujaf-52	120	5	wth	wth	VERB
gujaf-52	120	6	the	the	DET
gujaf-52	120	7	annual	annual	ADJ
gujaf-52	120	8	percentage	percentage	NOUN
gujaf-52	120	9	change	change	NOUN
gujaf-52	120	10	in	in	ADP
gujaf-52	120	11	total	total	ADJ
gujaf-52	120	12	assets	asset	NOUN
gujaf-52	120	13	faiza	faiza	PROPN
gujaf-52	120	14	,	,	PUNCT
gujaf-52	120	15	et	et	PROPN
gujaf-52	120	16	al	al	PROPN
gujaf-52	120	17	.	.	PROPN
gujaf-52	121	1	(	(	PUNCT
gujaf-52	121	2	2013	2013	NUM
gujaf-52	121	3	)	)	PUNCT
gujaf-52	121	4	audc	audc	NOUN
gujaf-52	121	5	om	om	PROPN
gujaf-52	121	6	this	this	PRON
gujaf-52	121	7	determines	determine	VERB
gujaf-52	121	8	the	the	DET
gujaf-52	121	9	size	size	NOUN
gujaf-52	121	10	of	of	ADP
gujaf-52	121	11	the	the	DET
gujaf-52	121	12	audit	audit	NOUN
gujaf-52	121	13	committee	committee	NOUN
gujaf-52	121	14	and	and	CCONJ
gujaf-52	121	15	consists	consist	VERB
gujaf-52	121	16	the	the	DET
gujaf-52	121	17	number	number	NOUN
gujaf-52	121	18	of	of	ADP
gujaf-52	121	19	members	member	NOUN
gujaf-52	121	20	who	who	PRON
gujaf-52	121	21	make	make	VERB
gujaf-52	121	22	up	up	ADP
gujaf-52	121	23	the	the	DET
gujaf-52	121	24	audit	audit	NOUN
gujaf-52	121	25	committee	committee	NOUN
gujaf-52	121	26	researcher	researcher	NOUN
gujaf-52	121	27	’s	’s	PART
gujaf-52	121	28	compilation	compilation	NOUN
gujaf-52	121	29	liqui	liqui	NOUN
gujaf-52	121	30	d	d	PROPN
gujaf-52	121	31	ratio	ratio	NOUN
gujaf-52	121	32	of	of	ADP
gujaf-52	121	33	current	current	ADJ
gujaf-52	121	34	asset	asset	NOUN
gujaf-52	121	35	to	to	ADP
gujaf-52	121	36	current	current	ADJ
gujaf-52	121	37	liability	liability	NOUN
gujaf-52	121	38	researcher	researcher	NOUN
gujaf-52	121	39	’s	’s	PART
gujaf-52	121	40	compilation	compilation	NOUN
gujaf-52	121	41	source	source	NOUN
gujaf-52	121	42	:	:	PUNCT
gujaf-52	121	43	researcher	researcher	NOUN
gujaf-52	121	44	’s	’s	PART
gujaf-52	121	45	compilation	compilation	NOUN
gujaf-52	121	46	,	,	PUNCT
gujaf-52	121	47	2021	2021	NUM
gujaf-52	121	48	4	4	NUM
gujaf-52	121	49	.	.	PUNCT
gujaf-52	122	1	empirical	empirical	ADJ
gujaf-52	122	2	results	result	NOUN
gujaf-52	122	3	and	and	CCONJ
gujaf-52	122	4	discussion	discussion	NOUN
gujaf-52	122	5	table	table	NOUN
gujaf-52	122	6	2	2	NUM
gujaf-52	122	7	:	:	PUNCT
gujaf-52	122	8	correlation	correlation	NOUN
gujaf-52	122	9	matrix	matrix	NOUN
gujaf-52	122	10	variables	variable	VERB
gujaf-52	122	11	lev	lev	ADJ
gujaf-52	122	12	profit	profit	NOUN
gujaf-52	122	13	growth	growth	NOUN
gujaf-52	122	14	audcom	audcom	X
gujaf-52	122	15	liquid	liquid	ADJ
gujaf-52	122	16	lev	lev	NOUN
gujaf-52	122	17	1.000000	1.000000	NUM
gujaf-52	122	18	profit	profit	NOUN
gujaf-52	122	19	0.860528	0.860528	NUM
gujaf-52	122	20	1.000000	1.000000	NUM
gujaf-52	122	21	0.0000	0.0000	NUM
gujaf-52	122	22	growth	growth	NOUN
gujaf-52	123	1	0.988842	0.988842	NUM
gujaf-52	123	2	0.889106	0.889106	NUM
gujaf-52	123	3	1.000000	1.000000	NUM
gujaf-52	123	4	0.0000	0.0000	NUM
gujaf-52	123	5	0.0000	0.0000	NUM
gujaf-52	123	6	audcom	audcom	VERB
gujaf-52	123	7	0.448400	0.448400	NUM
gujaf-52	123	8	0.405858	0.405858	NUM
gujaf-52	123	9	0.413483	0.413483	NUM
gujaf-52	123	10	1.000000	1.000000	NUM
gujaf-52	123	11	0.0061	0.0061	NUM
gujaf-52	123	12	0.0141	0.0141	NUM
gujaf-52	123	13	0.0122	0.0122	NUM
gujaf-52	123	14	liquid	liquid	ADJ
gujaf-52	123	15	-0.988949	-0.988949	NOUN
gujaf-52	124	1	0.889101	0.889101	NUM
gujaf-52	124	2	0.999989	0.999989	NUM
gujaf-52	124	3	0.413554	0.413554	NUM
gujaf-52	124	4	1.000000	1.000000	NUM
gujaf-52	124	5	0.0000	0.0000	NUM
gujaf-52	124	6	0.0000	0.0000	NUM
gujaf-52	124	7	0.0000	0.0000	NUM
gujaf-52	124	8	0.0122	0.0122	NUM
gujaf-52	124	9	source	source	NOUN
gujaf-52	124	10	:	:	PUNCT
gujaf-52	124	11	researcher	researcher	NOUN
gujaf-52	124	12	’s	’s	PART
gujaf-52	124	13	compilation	compilation	NOUN
gujaf-52	124	14	from	from	ADP
gujaf-52	124	15	eview-9	eview-9	PROPN
gujaf-52	124	16	,	,	PUNCT
gujaf-52	124	17	2021	2021	NUM
gujaf-52	124	18	in	in	ADP
gujaf-52	124	19	the	the	DET
gujaf-52	124	20	above	above	ADJ
gujaf-52	124	21	table	table	NOUN
gujaf-52	124	22	2	2	NUM
gujaf-52	124	23	,	,	PUNCT
gujaf-52	124	24	the	the	DET
gujaf-52	124	25	result	result	NOUN
gujaf-52	124	26	of	of	ADP
gujaf-52	124	27	leverage	leverage	NOUN
gujaf-52	124	28	ratio	ratio	NOUN
gujaf-52	124	29	followed	follow	VERB
gujaf-52	124	30	the	the	DET
gujaf-52	124	31	pearson	pearson	PROPN
gujaf-52	124	32	’s	’s	PART
gujaf-52	124	33	correlation	correlation	NOUN
gujaf-52	124	34	assumption	assumption	NOUN
gujaf-52	124	35	that	that	PRON
gujaf-52	124	36	states	state	VERB
gujaf-52	124	37	that	that	SCONJ
gujaf-52	124	38	a	a	DET
gujaf-52	124	39	perfect	perfect	ADJ
gujaf-52	124	40	strong	strong	ADJ
gujaf-52	124	41	correlation	correlation	NOUN
gujaf-52	124	42	must	must	AUX
gujaf-52	124	43	be	be	AUX
gujaf-52	124	44	confirmed	confirm	VERB
gujaf-52	124	45	when	when	SCONJ
gujaf-52	124	46	a	a	DET
gujaf-52	124	47	variable	variable	NOUN
gujaf-52	124	48	(	(	PUNCT
gujaf-52	124	49	say	say	INTJ
gujaf-52	124	50	,	,	PUNCT
gujaf-52	124	51	xi	xi	X
gujaf-52	124	52	)	)	PUNCT
gujaf-52	124	53	is	be	AUX
gujaf-52	124	54	estimated	estimate	VERB
gujaf-52	124	55	against	against	ADP
gujaf-52	124	56	itself	itself	PRON
gujaf-52	124	57	(	(	PUNCT
gujaf-52	124	58	say	say	VERB
gujaf-52	124	59	xi	xi	PROPN
gujaf-52	124	60	)	)	PUNCT
gujaf-52	124	61	.	.	PUNCT
gujaf-52	125	1	the	the	DET
gujaf-52	125	2	implication	implication	NOUN
gujaf-52	125	3	of	of	ADP
gujaf-52	125	4	this	this	DET
gujaf-52	125	5	finding	finding	NOUN
gujaf-52	125	6	is	be	AUX
gujaf-52	125	7	that	that	DET
gujaf-52	125	8	change	change	NOUN
gujaf-52	125	9	that	that	PRON
gujaf-52	125	10	occurred	occur	VERB
gujaf-52	125	11	in	in	ADP
gujaf-52	125	12	the	the	DET
gujaf-52	125	13	ratio	ratio	NOUN
gujaf-52	125	14	of	of	ADP
gujaf-52	125	15	selected	select	VERB
gujaf-52	125	16	listed	list	VERB
gujaf-52	125	17	manufacturing	manufacturing	NOUN
gujaf-52	125	18	firm	firm	NOUN
gujaf-52	125	19	’s	’s	PART
gujaf-52	125	20	total	total	ADJ
gujaf-52	125	21	debt	debt	NOUN
gujaf-52	125	22	(	(	PUNCT
gujaf-52	125	23	loan	loan	NOUN
gujaf-52	125	24	capital	capital	NOUN
gujaf-52	125	25	)	)	PUNCT
gujaf-52	125	26	to	to	ADP
gujaf-52	125	27	the	the	DET
gujaf-52	125	28	value	value	NOUN
gujaf-52	125	29	of	of	ADP
gujaf-52	125	30	the	the	DET
gujaf-52	125	31	sum	sum	NOUN
gujaf-52	125	32	of	of	ADP
gujaf-52	125	33	non	non	ADJ
gujaf-52	125	34	-	-	ADJ
gujaf-52	125	35	current	current	ADJ
gujaf-52	125	36	and	and	CCONJ
gujaf-52	125	37	current	current	ADJ
gujaf-52	125	38	assets	asset	NOUN
gujaf-52	125	39	is	be	AUX
gujaf-52	125	40	completely	completely	ADV
gujaf-52	125	41	(	(	PUNCT
gujaf-52	125	42	100	100	NUM
gujaf-52	125	43	%	%	NOUN
gujaf-52	125	44	)	)	PUNCT
gujaf-52	125	45	influence	influence	NOUN
gujaf-52	125	46	by	by	ADP
gujaf-52	125	47	itself	itself	PRON
gujaf-52	125	48	.	.	PUNCT
gujaf-52	126	1	for	for	ADP
gujaf-52	126	2	profitability	profitability	NOUN
gujaf-52	126	3	and	and	CCONJ
gujaf-52	126	4	leverage	leverage	NOUN
gujaf-52	126	5	,	,	PUNCT
gujaf-52	126	6	a	a	DET
gujaf-52	126	7	positive	positive	ADJ
gujaf-52	126	8	relationship	relationship	NOUN
gujaf-52	126	9	was	be	AUX
gujaf-52	126	10	confirmed	confirm	VERB
gujaf-52	126	11	between	between	ADP
gujaf-52	126	12	the	the	DET
gujaf-52	126	13	duo	duo	NOUN
gujaf-52	126	14	with	with	ADP
gujaf-52	126	15	the	the	DET
gujaf-52	126	16	coefficient	coefficient	NOUN
gujaf-52	126	17	value	value	NOUN
gujaf-52	126	18	of	of	ADP
gujaf-52	126	19	0.8605	0.8605	NUM
gujaf-52	126	20	and	and	CCONJ
gujaf-52	126	21	p	p	NOUN
gujaf-52	126	22	-	-	PUNCT
gujaf-52	126	23	value	value	NOUN
gujaf-52	126	24	of	of	ADP
gujaf-52	126	25	0.000	0.000	NUM
gujaf-52	126	26	.	.	PUNCT
gujaf-52	127	1	this	this	PRON
gujaf-52	127	2	shows	show	VERB
gujaf-52	127	3	that	that	SCONJ
gujaf-52	127	4	indeed	indeed	ADV
gujaf-52	127	5	increase	increase	VERB
gujaf-52	127	6	in	in	ADP
gujaf-52	127	7	profitability	profitability	NOUN
gujaf-52	127	8	ratio	ratio	NOUN
gujaf-52	127	9	led	lead	VERB
gujaf-52	127	10	to	to	PART
gujaf-52	127	11	increase	increase	VERB
gujaf-52	127	12	in	in	ADP
gujaf-52	127	13	leverage	leverage	NOUN
gujaf-52	127	14	ratio	ratio	NOUN
gujaf-52	127	15	with	with	ADP
gujaf-52	127	16	a	a	DET
gujaf-52	127	17	strong	strong	ADJ
gujaf-52	127	18	degree	degree	NOUN
gujaf-52	127	19	association	association	NOUN
gujaf-52	127	20	.	.	PUNCT
gujaf-52	128	1	the	the	DET
gujaf-52	128	2	implication	implication	NOUN
gujaf-52	128	3	of	of	ADP
gujaf-52	128	4	this	this	DET
gujaf-52	128	5	gusau	gusau	ADJ
gujaf-52	128	6	journal	journal	NOUN
gujaf-52	128	7	of	of	ADP
gujaf-52	128	8	accounting	accounting	NOUN
gujaf-52	128	9	and	and	CCONJ
gujaf-52	128	10	finance	finance	NOUN
gujaf-52	128	11	,	,	PUNCT
gujaf-52	128	12	vol	vol	NOUN
gujaf-52	128	13	.	.	PROPN
gujaf-52	128	14	2	2	NUM
gujaf-52	128	15	,	,	PUNCT
gujaf-52	128	16	issue	issue	NOUN
gujaf-52	128	17	1	1	NUM
gujaf-52	128	18	,	,	PUNCT
gujaf-52	128	19	april	april	PROPN
gujaf-52	128	20	,	,	PUNCT
gujaf-52	128	21	2021	2021	NUM
gujaf-52	128	22	8	8	NUM
gujaf-52	128	23	finding	finding	NOUN
gujaf-52	128	24	is	be	AUX
gujaf-52	128	25	that	that	DET
gujaf-52	128	26	change	change	NOUN
gujaf-52	128	27	that	that	PRON
gujaf-52	128	28	occur	occur	VERB
gujaf-52	128	29	in	in	ADP
gujaf-52	128	30	total	total	ADJ
gujaf-52	128	31	debt	debt	NOUN
gujaf-52	128	32	to	to	ADP
gujaf-52	128	33	total	total	ADJ
gujaf-52	128	34	asset	asset	NOUN
gujaf-52	128	35	due	due	ADP
gujaf-52	128	36	to	to	PART
gujaf-52	128	37	change	change	VERB
gujaf-52	128	38	in	in	ADP
gujaf-52	128	39	return	return	NOUN
gujaf-52	128	40	on	on	ADP
gujaf-52	128	41	asset	asset	NOUN
gujaf-52	128	42	in	in	ADP
gujaf-52	128	43	the	the	DET
gujaf-52	128	44	selected	select	VERB
gujaf-52	128	45	listed	list	VERB
gujaf-52	128	46	manufacturing	manufacturing	NOUN
gujaf-52	128	47	firms	firm	NOUN
gujaf-52	128	48	was	be	AUX
gujaf-52	128	49	high	high	ADJ
gujaf-52	128	50	.	.	PUNCT
gujaf-52	129	1	the	the	DET
gujaf-52	129	2	relationship	relationship	NOUN
gujaf-52	129	3	between	between	ADP
gujaf-52	129	4	firm	firm	ADJ
gujaf-52	129	5	growth	growth	NOUN
gujaf-52	129	6	and	and	CCONJ
gujaf-52	129	7	leverage	leverage	NOUN
gujaf-52	129	8	was	be	AUX
gujaf-52	129	9	strong	strong	ADJ
gujaf-52	129	10	and	and	CCONJ
gujaf-52	129	11	high	high	ADJ
gujaf-52	129	12	with	with	ADP
gujaf-52	129	13	a	a	DET
gujaf-52	129	14	coefficient	coefficient	NOUN
gujaf-52	129	15	value	value	NOUN
gujaf-52	129	16	of	of	ADP
gujaf-52	129	17	0.99	0.99	NUM
gujaf-52	129	18	and	and	CCONJ
gujaf-52	129	19	p	p	NOUN
gujaf-52	129	20	-	-	PUNCT
gujaf-52	129	21	value	value	NOUN
gujaf-52	129	22	less	less	ADJ
gujaf-52	129	23	than	than	ADP
gujaf-52	129	24	0.005	0.005	NUM
gujaf-52	129	25	.	.	PUNCT
gujaf-52	130	1	this	this	PRON
gujaf-52	130	2	therefore	therefore	ADV
gujaf-52	130	3	,	,	PUNCT
gujaf-52	130	4	shows	show	VERB
gujaf-52	130	5	that	that	SCONJ
gujaf-52	130	6	a	a	DET
gujaf-52	130	7	positive	positive	ADJ
gujaf-52	130	8	relationship	relationship	NOUN
gujaf-52	130	9	occurred	occur	VERB
gujaf-52	130	10	between	between	ADP
gujaf-52	130	11	the	the	DET
gujaf-52	130	12	duo	duo	NOUN
gujaf-52	130	13	with	with	ADP
gujaf-52	130	14	firm	firm	ADJ
gujaf-52	130	15	growth	growth	NOUN
gujaf-52	130	16	having	have	VERB
gujaf-52	130	17	high	high	ADJ
gujaf-52	130	18	effect	effect	NOUN
gujaf-52	130	19	on	on	ADP
gujaf-52	130	20	leverage	leverage	NOUN
gujaf-52	130	21	of	of	ADP
gujaf-52	130	22	the	the	DET
gujaf-52	130	23	selected	select	VERB
gujaf-52	130	24	firms	firm	NOUN
gujaf-52	130	25	.	.	PUNCT
gujaf-52	131	1	the	the	DET
gujaf-52	131	2	inference	inference	NOUN
gujaf-52	131	3	of	of	ADP
gujaf-52	131	4	this	this	DET
gujaf-52	131	5	finding	finding	NOUN
gujaf-52	131	6	is	be	AUX
gujaf-52	131	7	that	that	SCONJ
gujaf-52	131	8	when	when	SCONJ
gujaf-52	131	9	change	change	NOUN
gujaf-52	131	10	occur	occur	VERB
gujaf-52	131	11	in	in	ADP
gujaf-52	131	12	net	net	ADJ
gujaf-52	131	13	income	income	NOUN
gujaf-52	131	14	or	or	CCONJ
gujaf-52	131	15	total	total	ADJ
gujaf-52	131	16	asset	asset	NOUN
gujaf-52	131	17	or	or	CCONJ
gujaf-52	131	18	both	both	PRON
gujaf-52	131	19	of	of	ADP
gujaf-52	131	20	manufacturing	manufacturing	NOUN
gujaf-52	131	21	industries	industry	NOUN
gujaf-52	131	22	on	on	ADP
gujaf-52	131	23	nigerian	nigerian	ADJ
gujaf-52	131	24	stock	stock	NOUN
gujaf-52	131	25	exchange	exchange	NOUN
gujaf-52	131	26	,	,	PUNCT
gujaf-52	131	27	it	it	PRON
gujaf-52	131	28	has	have	VERB
gujaf-52	131	29	high	high	ADJ
gujaf-52	131	30	effect	effect	NOUN
gujaf-52	131	31	on	on	ADP
gujaf-52	131	32	capital	capital	NOUN
gujaf-52	131	33	structure	structure	NOUN
gujaf-52	131	34	.	.	PUNCT
gujaf-52	132	1	the	the	DET
gujaf-52	132	2	coefficient	coefficient	NOUN
gujaf-52	132	3	value	value	NOUN
gujaf-52	132	4	of	of	ADP
gujaf-52	132	5	the	the	DET
gujaf-52	132	6	degree	degree	NOUN
gujaf-52	132	7	of	of	ADP
gujaf-52	132	8	association	association	NOUN
gujaf-52	132	9	between	between	ADP
gujaf-52	132	10	audit	audit	NOUN
gujaf-52	132	11	committee	committee	NOUN
gujaf-52	132	12	and	and	CCONJ
gujaf-52	132	13	leverage	leverage	NOUN
gujaf-52	132	14	was	be	AUX
gujaf-52	132	15	moderate	moderate	ADJ
gujaf-52	132	16	with	with	ADP
gujaf-52	132	17	a	a	DET
gujaf-52	132	18	value	value	NOUN
gujaf-52	132	19	approximate	approximate	NOUN
gujaf-52	132	20	of	of	ADP
gujaf-52	132	21	0.45	0.45	NUM
gujaf-52	132	22	and	and	CCONJ
gujaf-52	132	23	p	p	NOUN
gujaf-52	132	24	-	-	PUNCT
gujaf-52	132	25	value	value	NOUN
gujaf-52	132	26	less	less	ADJ
gujaf-52	132	27	than	than	ADP
gujaf-52	132	28	0.05	0.05	NUM
gujaf-52	132	29	.	.	PUNCT
gujaf-52	133	1	this	this	PRON
gujaf-52	133	2	therefore	therefore	ADV
gujaf-52	133	3	,	,	PUNCT
gujaf-52	133	4	shows	show	VERB
gujaf-52	133	5	that	that	SCONJ
gujaf-52	133	6	a	a	DET
gujaf-52	133	7	direct	direct	ADJ
gujaf-52	133	8	relationship	relationship	NOUN
gujaf-52	133	9	occurred	occur	VERB
gujaf-52	133	10	between	between	ADP
gujaf-52	133	11	the	the	DET
gujaf-52	133	12	duo	duo	NOUN
gujaf-52	133	13	with	with	ADP
gujaf-52	133	14	audit	audit	NOUN
gujaf-52	133	15	committee	committee	NOUN
gujaf-52	133	16	having	have	VERB
gujaf-52	133	17	little	little	ADJ
gujaf-52	133	18	effect	effect	NOUN
gujaf-52	133	19	on	on	ADP
gujaf-52	133	20	leverage	leverage	NOUN
gujaf-52	133	21	.	.	PUNCT
gujaf-52	134	1	the	the	DET
gujaf-52	134	2	implication	implication	NOUN
gujaf-52	134	3	of	of	ADP
gujaf-52	134	4	this	this	DET
gujaf-52	134	5	finding	finding	NOUN
gujaf-52	134	6	is	be	AUX
gujaf-52	134	7	that	that	SCONJ
gujaf-52	134	8	when	when	SCONJ
gujaf-52	134	9	change	change	NOUN
gujaf-52	134	10	such	such	ADJ
gujaf-52	134	11	as	as	ADP
gujaf-52	134	12	oversee	oversee	NOUN
gujaf-52	134	13	and	and	CCONJ
gujaf-52	134	14	disclosure	disclosure	NOUN
gujaf-52	134	15	occurred	occur	VERB
gujaf-52	134	16	as	as	ADP
gujaf-52	134	17	part	part	NOUN
gujaf-52	134	18	of	of	ADP
gujaf-52	134	19	audit	audit	NOUN
gujaf-52	134	20	committee	committee	NOUN
gujaf-52	134	21	’s	’s	PART
gujaf-52	134	22	function	function	NOUN
gujaf-52	134	23	,	,	PUNCT
gujaf-52	134	24	it	it	PRON
gujaf-52	134	25	has	have	VERB
gujaf-52	134	26	little	little	ADJ
gujaf-52	134	27	moderate	moderate	ADJ
gujaf-52	134	28	effect	effect	NOUN
gujaf-52	134	29	on	on	ADP
gujaf-52	134	30	capital	capital	NOUN
gujaf-52	134	31	structure	structure	NOUN
gujaf-52	134	32	of	of	ADP
gujaf-52	134	33	the	the	DET
gujaf-52	134	34	firms	firm	NOUN
gujaf-52	134	35	.	.	PUNCT
gujaf-52	135	1	in	in	ADP
gujaf-52	135	2	addition	addition	NOUN
gujaf-52	135	3	,	,	PUNCT
gujaf-52	135	4	an	an	DET
gujaf-52	135	5	inverse	inverse	NOUN
gujaf-52	135	6	association	association	NOUN
gujaf-52	135	7	was	be	AUX
gujaf-52	135	8	confirmed	confirm	VERB
gujaf-52	135	9	between	between	ADP
gujaf-52	135	10	liquidity	liquidity	NOUN
gujaf-52	135	11	and	and	CCONJ
gujaf-52	135	12	leverage	leverage	NOUN
gujaf-52	135	13	with	with	ADP
gujaf-52	135	14	a	a	DET
gujaf-52	135	15	strong	strong	ADJ
gujaf-52	135	16	degree	degree	NOUN
gujaf-52	135	17	association	association	NOUN
gujaf-52	135	18	and	and	CCONJ
gujaf-52	135	19	p	p	NOUN
gujaf-52	135	20	-	-	PUNCT
gujaf-52	135	21	value	value	NOUN
gujaf-52	135	22	less	less	ADJ
gujaf-52	135	23	than	than	ADP
gujaf-52	135	24	0.05	0.05	NUM
gujaf-52	135	25	.	.	PUNCT
gujaf-52	136	1	this	this	DET
gujaf-52	136	2	inference	inference	NOUN
gujaf-52	136	3	that	that	PRON
gujaf-52	136	4	indeed	indeed	ADV
gujaf-52	136	5	ratio	ratio	NOUN
gujaf-52	136	6	of	of	ADP
gujaf-52	136	7	current	current	ADJ
gujaf-52	136	8	asset	asset	NOUN
gujaf-52	136	9	to	to	ADP
gujaf-52	136	10	current	current	ADJ
gujaf-52	136	11	liability	liability	NOUN
gujaf-52	136	12	of	of	ADP
gujaf-52	136	13	the	the	DET
gujaf-52	136	14	selected	select	VERB
gujaf-52	136	15	listed	list	VERB
gujaf-52	136	16	manufacturing	manufacturing	NOUN
gujaf-52	136	17	firm	firm	NOUN
gujaf-52	136	18	’s	’s	PART
gujaf-52	136	19	caused	cause	VERB
gujaf-52	136	20	change	change	NOUN
gujaf-52	136	21	in	in	ADP
gujaf-52	136	22	capital	capital	NOUN
gujaf-52	136	23	structure	structure	NOUN
gujaf-52	136	24	.	.	PUNCT
gujaf-52	137	1	table	table	NOUN
gujaf-52	137	2	3	3	NUM
gujaf-52	137	3	:	:	PUNCT
gujaf-52	137	4	generalized	generalized	ADJ
gujaf-52	137	5	method	method	NOUN
gujaf-52	137	6	of	of	ADP
gujaf-52	137	7	moments	moment	NOUN
gujaf-52	137	8	(	(	PUNCT
gujaf-52	137	9	lev	lev	NOUN
gujaf-52	137	10	dependent	dependent	ADJ
gujaf-52	137	11	variable	variable	ADJ
gujaf-52	137	12	)	)	PUNCT
gujaf-52	137	13	variable	variable	ADJ
gujaf-52	137	14	coefficient	coefficient	NOUN
gujaf-52	137	15	std	std	PROPN
gujaf-52	137	16	.	.	PUNCT
gujaf-52	138	1	err	err	PROPN
gujaf-52	138	2	t	t	PROPN
gujaf-52	138	3	-	-	PUNCT
gujaf-52	138	4	statistic	statistic	NOUN
gujaf-52	138	5	prob	prob	NOUN
gujaf-52	138	6	.	.	PUNCT
gujaf-52	139	1	c	c	PROPN
gujaf-52	139	2	-0.3030	-0.3030	PROPN
gujaf-52	139	3	0.1238	0.1238	NUM
gujaf-52	139	4	-2.4458	-2.4458	NOUN
gujaf-52	139	5	0.0218	0.0218	NUM
gujaf-52	139	6	*	*	NOUN
gujaf-52	139	7	*	*	PUNCT
gujaf-52	139	8	profit	profit	NOUN
gujaf-52	139	9	0.1918	0.1918	NUM
gujaf-52	139	10	0.1019	0.1019	NUM
gujaf-52	139	11	1.8821	1.8821	NUM
gujaf-52	139	12	0.0692	0.0692	NUM
gujaf-52	139	13	*	*	PUNCT
gujaf-52	139	14	growth	growth	NOUN
gujaf-52	139	15	0.7071	0.7071	NUM
gujaf-52	139	16	0.2881	0.2881	NUM
gujaf-52	139	17	2.4549	2.4549	NUM
gujaf-52	139	18	0.0417	0.0417	NUM
gujaf-52	139	19	*	*	PUNCT
gujaf-52	139	20	*	*	PUNCT
gujaf-52	139	21	audcom	audcom	PROPN
gujaf-52	139	22	0.0063	0.0063	NUM
gujaf-52	139	23	0.0032	0.0032	NUM
gujaf-52	139	24	1.9643	1.9643	NUM
gujaf-52	139	25	0.0585	0.0585	NUM
gujaf-52	139	26	*	*	SYM
gujaf-52	139	27	liquid	liquid	ADJ
gujaf-52	139	28	-0.8851	-0.8851	NOUN
gujaf-52	139	29	0.8510	0.8510	NUM
gujaf-52	139	30	-1.0296	-1.0296	NOUN
gujaf-52	139	31	0.3112	0.3112	NUM
gujaf-52	139	32	(	(	PUNCT
gujaf-52	139	33	j	j	NOUN
gujaf-52	139	34	-	-	NOUN
gujaf-52	139	35	statistic	statistic	NOUN
gujaf-52	139	36	)	)	PUNCT
gujaf-52	139	37	=	=	SYM
gujaf-52	139	38	1.10622	1.10622	NUM
gujaf-52	139	39	;	;	PUNCT
gujaf-52	139	40	prob	prob	PROPN
gujaf-52	139	41	.	.	PUNCT
gujaf-52	140	1	(	(	PUNCT
gujaf-52	140	2	j	j	PROPN
gujaf-52	140	3	-	-	PUNCT
gujaf-52	140	4	statistic)=0.063452	statistic)=0.063452	NOUN
gujaf-52	140	5	*	*	PUNCT
gujaf-52	140	6	*	*	PROPN
gujaf-52	140	7	&	&	CCONJ
gujaf-52	140	8	*	*	PUNCT
gujaf-52	140	9	indicate	indicate	VERB
gujaf-52	140	10	statistically	statistically	ADJ
gujaf-52	140	11	significance	significance	NOUN
gujaf-52	140	12	@	@	ADP
gujaf-52	140	13	0.05	0.05	NUM
gujaf-52	140	14	&	&	CCONJ
gujaf-52	140	15	0.1	0.1	NUM
gujaf-52	140	16	,	,	PUNCT
gujaf-52	140	17	t0.05=	t0.05=	PROPN
gujaf-52	140	18	1.962	1.962	NUM
gujaf-52	140	19	&	&	CCONJ
gujaf-52	140	20	t0.1=	t0.1=	PROPN
gujaf-52	140	21	1.645	1.645	NUM
gujaf-52	140	22	for	for	ADP
gujaf-52	140	23	two	two	NUM
gujaf-52	140	24	-	-	PUNCT
gujaf-52	140	25	tails	tail	NOUN
gujaf-52	140	26	source	source	NOUN
gujaf-52	140	27	:	:	PUNCT
gujaf-52	140	28	researcher	researcher	NOUN
gujaf-52	140	29	’s	’s	PART
gujaf-52	140	30	compilation	compilation	NOUN
gujaf-52	140	31	from	from	ADP
gujaf-52	140	32	eview-9	eview-9	PROPN
gujaf-52	140	33	,	,	PUNCT
gujaf-52	140	34	2021	2021	NUM
gujaf-52	140	35	the	the	DET
gujaf-52	140	36	results	result	NOUN
gujaf-52	140	37	of	of	ADP
gujaf-52	140	38	gmm	gmm	PROPN
gujaf-52	140	39	estimated	estimate	VERB
gujaf-52	140	40	revealed	reveal	VERB
gujaf-52	140	41	that	that	SCONJ
gujaf-52	140	42	profitability	profitability	NOUN
gujaf-52	140	43	was	be	AUX
gujaf-52	140	44	positive	positive	ADJ
gujaf-52	140	45	with	with	ADP
gujaf-52	140	46	a	a	DET
gujaf-52	140	47	significant	significant	ADJ
gujaf-52	140	48	p	p	NOUN
gujaf-52	140	49	-	-	PUNCT
gujaf-52	140	50	value	value	NOUN
gujaf-52	140	51	less	less	ADJ
gujaf-52	140	52	than	than	ADP
gujaf-52	140	53	0.1	0.1	NUM
gujaf-52	140	54	at	at	ADP
gujaf-52	140	55	the	the	DET
gujaf-52	140	56	conventional	conventional	ADJ
gujaf-52	140	57	level	level	NOUN
gujaf-52	140	58	.	.	PUNCT
gujaf-52	141	1	also	also	ADV
gujaf-52	141	2	,	,	PUNCT
gujaf-52	141	3	judging	judge	VERB
gujaf-52	141	4	from	from	ADP
gujaf-52	141	5	the	the	DET
gujaf-52	141	6	t	t	NOUN
gujaf-52	141	7	-	-	PUNCT
gujaf-52	141	8	value	value	NOUN
gujaf-52	141	9	,	,	PUNCT
gujaf-52	141	10	the	the	DET
gujaf-52	141	11	profitability	profitability	NOUN
gujaf-52	141	12	value	value	NOUN
gujaf-52	141	13	had	have	VERB
gujaf-52	141	14	an	an	DET
gujaf-52	141	15	estimated	estimate	VERB
gujaf-52	141	16	co	co	ADJ
gujaf-52	141	17	-	-	ADJ
gujaf-52	141	18	efficient	efficient	ADJ
gujaf-52	141	19	value	value	NOUN
gujaf-52	141	20	of	of	ADP
gujaf-52	141	21	0.1918	0.1918	NUM
gujaf-52	141	22	and	and	CCONJ
gujaf-52	141	23	the	the	DET
gujaf-52	141	24	t	t	NOUN
gujaf-52	141	25	-	-	PUNCT
gujaf-52	141	26	statistic	statistic	NOUN
gujaf-52	141	27	(	(	PUNCT
gujaf-52	141	28	1.8821	1.8821	NUM
gujaf-52	141	29	)	)	PUNCT
gujaf-52	141	30	greater	great	ADJ
gujaf-52	141	31	than	than	ADP
gujaf-52	141	32	the	the	DET
gujaf-52	141	33	student	student	NOUN
gujaf-52	141	34	tvalue	tvalue	NOUN
gujaf-52	141	35	(	(	PUNCT
gujaf-52	141	36	t0.1=	t0.1=	NOUN
gujaf-52	141	37	1.645	1.645	NUM
gujaf-52	141	38	)	)	PUNCT
gujaf-52	141	39	at	at	ADP
gujaf-52	141	40	0.1	0.1	NUM
gujaf-52	141	41	significance	significance	NOUN
gujaf-52	141	42	level	level	NOUN
gujaf-52	141	43	.	.	PUNCT
gujaf-52	142	1	this	this	DET
gujaf-52	142	2	finding	find	VERB
gujaf-52	142	3	infers	infer	NOUN
gujaf-52	142	4	that	that	SCONJ
gujaf-52	142	5	in	in	ADP
gujaf-52	142	6	the	the	DET
gujaf-52	142	7	selected	select	VERB
gujaf-52	142	8	manufacturing	manufacturing	NOUN
gujaf-52	142	9	firms	firm	NOUN
gujaf-52	142	10	on	on	ADP
gujaf-52	142	11	nigerian	nigerian	ADJ
gujaf-52	142	12	stock	stock	NOUN
gujaf-52	142	13	exchange	exchange	NOUN
gujaf-52	142	14	,	,	PUNCT
gujaf-52	142	15	the	the	DET
gujaf-52	142	16	ratio	ratio	NOUN
gujaf-52	142	17	of	of	ADP
gujaf-52	142	18	a	a	DET
gujaf-52	142	19	company	company	NOUN
gujaf-52	142	20	's	's	PART
gujaf-52	142	21	debt	debt	NOUN
gujaf-52	142	22	(	(	PUNCT
gujaf-52	142	23	loan	loan	NOUN
gujaf-52	142	24	capital	capital	NOUN
gujaf-52	142	25	)	)	PUNCT
gujaf-52	142	26	to	to	ADP
gujaf-52	142	27	the	the	DET
gujaf-52	142	28	value	value	NOUN
gujaf-52	142	29	of	of	ADP
gujaf-52	142	30	the	the	DET
gujaf-52	142	31	sum	sum	NOUN
gujaf-52	142	32	of	of	ADP
gujaf-52	142	33	non	non	ADJ
gujaf-52	142	34	-	-	ADJ
gujaf-52	142	35	current	current	ADJ
gujaf-52	142	36	and	and	CCONJ
gujaf-52	142	37	current	current	ADJ
gujaf-52	142	38	assets	asset	NOUN
gujaf-52	142	39	is	be	AUX
gujaf-52	142	40	often	often	ADV
gujaf-52	142	41	influenced	influence	VERB
gujaf-52	142	42	by	by	ADP
gujaf-52	142	43	return	return	NOUN
gujaf-52	142	44	on	on	ADP
gujaf-52	142	45	assets	asset	NOUN
gujaf-52	142	46	.	.	PUNCT
gujaf-52	143	1	the	the	DET
gujaf-52	143	2	finding	finding	NOUN
gujaf-52	143	3	confirmed	confirm	VERB
gujaf-52	143	4	with	with	ADP
gujaf-52	143	5	the	the	DET
gujaf-52	143	6	a	a	DET
gujaf-52	143	7	priori	priori	ADJ
gujaf-52	143	8	expectation	expectation	NOUN
gujaf-52	143	9	.	.	PUNCT
gujaf-52	144	1	the	the	DET
gujaf-52	144	2	significance	significance	NOUN
gujaf-52	144	3	implication	implication	NOUN
gujaf-52	144	4	of	of	ADP
gujaf-52	144	5	the	the	DET
gujaf-52	144	6	result	result	NOUN
gujaf-52	144	7	on	on	ADP
gujaf-52	144	8	capital	capital	NOUN
gujaf-52	144	9	structure	structure	NOUN
gujaf-52	144	10	of	of	ADP
gujaf-52	144	11	the	the	DET
gujaf-52	144	12	selected	select	VERB
gujaf-52	144	13	manufacturing	manufacturing	NOUN
gujaf-52	144	14	industries	industry	NOUN
gujaf-52	144	15	is	be	AUX
gujaf-52	144	16	that	that	SCONJ
gujaf-52	144	17	most	most	ADJ
gujaf-52	144	18	of	of	ADP
gujaf-52	144	19	them	they	PRON
gujaf-52	144	20	are	be	AUX
gujaf-52	144	21	established	establish	VERB
gujaf-52	144	22	with	with	ADP
gujaf-52	144	23	the	the	DET
gujaf-52	144	24	sole	sole	ADJ
gujaf-52	144	25	aim	aim	NOUN
gujaf-52	144	26	of	of	ADP
gujaf-52	144	27	adding	add	VERB
gujaf-52	144	28	utility	utility	NOUN
gujaf-52	144	29	to	to	ADP
gujaf-52	144	30	unfinished	unfinished	ADJ
gujaf-52	144	31	product	product	NOUN
gujaf-52	144	32	for	for	ADP
gujaf-52	144	33	the	the	DET
gujaf-52	144	34	purpose	purpose	NOUN
gujaf-52	144	35	of	of	ADP
gujaf-52	144	36	making	make	VERB
gujaf-52	144	37	profit	profit	NOUN
gujaf-52	144	38	;	;	PUNCT
gujaf-52	144	39	therefore	therefore	ADV
gujaf-52	144	40	,	,	PUNCT
gujaf-52	144	41	any	any	DET
gujaf-52	144	42	additional	additional	ADJ
gujaf-52	144	43	loan	loan	NOUN
gujaf-52	144	44	acquires	acquire	VERB
gujaf-52	144	45	by	by	ADP
gujaf-52	144	46	them	they	PRON
gujaf-52	144	47	must	must	AUX
gujaf-52	144	48	be	be	AUX
gujaf-52	144	49	backed	back	VERB
gujaf-52	144	50	up	up	ADP
gujaf-52	144	51	by	by	ADP
gujaf-52	144	52	a	a	DET
gujaf-52	144	53	feasibility	feasibility	NOUN
gujaf-52	144	54	study	study	NOUN
gujaf-52	144	55	that	that	SCONJ
gujaf-52	144	56	such	such	ADJ
gujaf-52	144	57	loans	loan	NOUN
gujaf-52	144	58	would	would	AUX
gujaf-52	144	59	increase	increase	VERB
gujaf-52	144	60	return	return	NOUN
gujaf-52	144	61	on	on	ADP
gujaf-52	144	62	assets	asset	NOUN
gujaf-52	144	63	.	.	PUNCT
gujaf-52	145	1	also	also	ADV
gujaf-52	145	2	,	,	PUNCT
gujaf-52	145	3	studies	study	NOUN
gujaf-52	145	4	like	like	ADP
gujaf-52	145	5	akinleye	akinleye	NOUN
gujaf-52	145	6	and	and	CCONJ
gujaf-52	145	7	akomolafe	akomolafe	PROPN
gujaf-52	145	8	(	(	PUNCT
gujaf-52	145	9	2019	2019	NUM
gujaf-52	145	10	)	)	PUNCT
gujaf-52	145	11	and	and	CCONJ
gujaf-52	145	12	ezenwakwelu	ezenwakwelu	PROPN
gujaf-52	145	13	,	,	PUNCT
gujaf-52	145	14	et	et	PROPN
gujaf-52	145	15	.	.	PUNCT
gujaf-52	146	1	al	al	PROPN
gujaf-52	146	2	(	(	PUNCT
gujaf-52	146	3	2019	2019	NUM
gujaf-52	146	4	)	)	PUNCT
gujaf-52	146	5	confirmed	confirm	VERB
gujaf-52	146	6	a	a	DET
gujaf-52	146	7	direct	direct	ADJ
gujaf-52	146	8	and	and	CCONJ
gujaf-52	146	9	significant	significant	ADJ
gujaf-52	146	10	relationship	relationship	NOUN
gujaf-52	146	11	between	between	ADP
gujaf-52	146	12	the	the	DET
gujaf-52	146	13	duo	duo	NOUN
gujaf-52	146	14	,	,	PUNCT
gujaf-52	146	15	akinleye	akinleye	NOUN
gujaf-52	146	16	and	and	CCONJ
gujaf-52	146	17	akomolafe	akomolafe	PROPN
gujaf-52	146	18	(	(	PUNCT
gujaf-52	146	19	2019	2019	NUM
gujaf-52	146	20	)	)	PUNCT
gujaf-52	146	21	established	establish	VERB
gujaf-52	146	22	that	that	PRON
gujaf-52	146	23	long	long	ADJ
gujaf-52	146	24	term	term	NOUN
gujaf-52	146	25	debt	debt	NOUN
gujaf-52	146	26	exerts	exert	VERB
gujaf-52	146	27	significant	significant	ADJ
gujaf-52	146	28	positive	positive	ADJ
gujaf-52	146	29	impact	impact	NOUN
gujaf-52	146	30	on	on	ADP
gujaf-52	146	31	profit	profit	NOUN
gujaf-52	146	32	after	after	ADP
gujaf-52	146	33	tax	tax	NOUN
gujaf-52	146	34	.	.	PUNCT
gujaf-52	147	1	on	on	ADP
gujaf-52	147	2	the	the	DET
gujaf-52	147	3	contrary	contrary	NOUN
gujaf-52	147	4	,	,	PUNCT
gujaf-52	147	5	olajide	olajide	ADV
gujaf-52	147	6	,	,	PUNCT
gujaf-52	147	7	et	et	PROPN
gujaf-52	147	8	al	al	PROPN
gujaf-52	147	9	.	.	PROPN
gujaf-52	148	1	(	(	PUNCT
gujaf-52	148	2	2017	2017	NUM
gujaf-52	148	3	)	)	PUNCT
gujaf-52	148	4	revealed	reveal	VERB
gujaf-52	148	5	that	that	SCONJ
gujaf-52	148	6	a	a	DET
gujaf-52	148	7	negative	negative	ADJ
gujaf-52	148	8	relationship	relationship	NOUN
gujaf-52	148	9	existed	exist	VERB
gujaf-52	148	10	between	between	ADP
gujaf-52	148	11	capital	capital	NOUN
gujaf-52	148	12	structure	structure	NOUN
gujaf-52	148	13	and	and	CCONJ
gujaf-52	148	14	firms	firm	NOUN
gujaf-52	148	15	’	’	PART
gujaf-52	148	16	performance	performance	NOUN
gujaf-52	148	17	across	across	ADP
gujaf-52	148	18	african	african	ADJ
gujaf-52	148	19	countries	country	NOUN
gujaf-52	148	20	,	,	PUNCT
gujaf-52	148	21	with	with	ADP
gujaf-52	148	22	relatively	relatively	ADV
gujaf-52	148	23	high	high	ADJ
gujaf-52	148	24	agency	agency	NOUN
gujaf-52	148	25	costs	cost	NOUN
gujaf-52	148	26	among	among	ADP
gujaf-52	148	27	the	the	DET
gujaf-52	148	28	firms	firm	NOUN
gujaf-52	148	29	.	.	PUNCT
gujaf-52	149	1	gusau	gusau	PROPN
gujaf-52	149	2	journal	journal	PROPN
gujaf-52	149	3	of	of	ADP
gujaf-52	149	4	accounting	accounting	NOUN
gujaf-52	149	5	and	and	CCONJ
gujaf-52	149	6	finance	finance	NOUN
gujaf-52	149	7	,	,	PUNCT
gujaf-52	149	8	vol	vol	NOUN
gujaf-52	149	9	.	.	PROPN
gujaf-52	149	10	2	2	NUM
gujaf-52	149	11	,	,	PUNCT
gujaf-52	149	12	issue	issue	NOUN
gujaf-52	149	13	1	1	NUM
gujaf-52	149	14	,	,	PUNCT
gujaf-52	149	15	april	april	PROPN
gujaf-52	149	16	,	,	PUNCT
gujaf-52	149	17	2021	2021	NUM
gujaf-52	149	18	9	9	NUM
gujaf-52	149	19	the	the	DET
gujaf-52	149	20	p	p	NOUN
gujaf-52	149	21	-	-	PUNCT
gujaf-52	149	22	value	value	NOUN
gujaf-52	149	23	for	for	ADP
gujaf-52	149	24	firm	firm	ADJ
gujaf-52	149	25	growth	growth	NOUN
gujaf-52	149	26	was	be	AUX
gujaf-52	149	27	statistically	statistically	ADV
gujaf-52	149	28	significant	significant	ADJ
gujaf-52	149	29	with	with	ADP
gujaf-52	149	30	p	p	NOUN
gujaf-52	149	31	-	-	PUNCT
gujaf-52	149	32	value	value	NOUN
gujaf-52	149	33	less	less	ADJ
gujaf-52	149	34	than	than	ADP
gujaf-52	149	35	0.05	0.05	NUM
gujaf-52	149	36	with	with	ADP
gujaf-52	149	37	an	an	DET
gujaf-52	149	38	estimated	estimate	VERB
gujaf-52	149	39	coefficient	coefficient	NOUN
gujaf-52	149	40	value	value	NOUN
gujaf-52	149	41	of	of	ADP
gujaf-52	149	42	0.7071	0.7071	NUM
gujaf-52	149	43	.	.	PUNCT
gujaf-52	150	1	also	also	ADV
gujaf-52	150	2	,	,	PUNCT
gujaf-52	150	3	the	the	DET
gujaf-52	150	4	estimated	estimate	VERB
gujaf-52	150	5	tstatistics	tstatistic	NOUN
gujaf-52	150	6	(	(	PUNCT
gujaf-52	150	7	2.4549	2.4549	NUM
gujaf-52	150	8	)	)	PUNCT
gujaf-52	150	9	was	be	AUX
gujaf-52	150	10	greater	great	ADJ
gujaf-52	150	11	than	than	ADP
gujaf-52	150	12	the	the	DET
gujaf-52	150	13	student	student	NOUN
gujaf-52	150	14	t	t	NOUN
gujaf-52	150	15	-	-	PUNCT
gujaf-52	150	16	value	value	NOUN
gujaf-52	150	17	(	(	PUNCT
gujaf-52	150	18	t0.05=	t0.05=	PROPN
gujaf-52	150	19	1.962	1.962	NUM
gujaf-52	150	20	)	)	PUNCT
gujaf-52	150	21	at	at	ADP
gujaf-52	150	22	0.05	0.05	NUM
gujaf-52	150	23	significance	significance	NOUN
gujaf-52	150	24	level	level	NOUN
gujaf-52	150	25	.	.	PUNCT
gujaf-52	151	1	this	this	DET
gujaf-52	151	2	finding	finding	NOUN
gujaf-52	151	3	confirmed	confirm	VERB
gujaf-52	151	4	that	that	SCONJ
gujaf-52	151	5	firm	firm	ADJ
gujaf-52	151	6	growth	growth	NOUN
gujaf-52	151	7	was	be	AUX
gujaf-52	151	8	significant	significant	ADJ
gujaf-52	151	9	at	at	ADP
gujaf-52	151	10	0.05	0.05	NUM
gujaf-52	151	11	significance	significance	NOUN
gujaf-52	151	12	level	level	NOUN
gujaf-52	151	13	with	with	ADP
gujaf-52	151	14	a	a	DET
gujaf-52	151	15	direct	direct	ADJ
gujaf-52	151	16	effect	effect	NOUN
gujaf-52	151	17	on	on	ADP
gujaf-52	151	18	leverage	leverage	NOUN
gujaf-52	151	19	.	.	PUNCT
gujaf-52	152	1	the	the	DET
gujaf-52	152	2	implication	implication	NOUN
gujaf-52	152	3	of	of	ADP
gujaf-52	152	4	this	this	DET
gujaf-52	152	5	finding	finding	NOUN
gujaf-52	152	6	was	be	AUX
gujaf-52	152	7	that	that	DET
gujaf-52	152	8	increase	increase	NOUN
gujaf-52	152	9	in	in	ADP
gujaf-52	152	10	organization	organization	NOUN
gujaf-52	152	11	assets	asset	NOUN
gujaf-52	152	12	such	such	ADJ
gujaf-52	152	13	as	as	ADP
gujaf-52	152	14	fixed	fix	VERB
gujaf-52	152	15	capital	capital	NOUN
gujaf-52	152	16	,	,	PUNCT
gujaf-52	152	17	raw	raw	ADJ
gujaf-52	152	18	material	material	NOUN
gujaf-52	152	19	,	,	PUNCT
gujaf-52	152	20	space	space	NOUN
gujaf-52	152	21	and	and	CCONJ
gujaf-52	152	22	facilities	facility	NOUN
gujaf-52	152	23	and	and	CCONJ
gujaf-52	152	24	number	number	NOUN
gujaf-52	152	25	of	of	ADP
gujaf-52	152	26	employees	employee	NOUN
gujaf-52	152	27	conjointly	conjointly	ADV
gujaf-52	152	28	influence	influence	VERB
gujaf-52	152	29	capital	capital	NOUN
gujaf-52	152	30	structure	structure	NOUN
gujaf-52	152	31	.	.	PUNCT
gujaf-52	153	1	the	the	DET
gujaf-52	153	2	significance	significance	NOUN
gujaf-52	153	3	and	and	CCONJ
gujaf-52	153	4	direct	direct	ADJ
gujaf-52	153	5	effect	effect	NOUN
gujaf-52	153	6	of	of	ADP
gujaf-52	153	7	firm	firm	ADJ
gujaf-52	153	8	growth	growth	NOUN
gujaf-52	153	9	on	on	ADP
gujaf-52	153	10	capital	capital	NOUN
gujaf-52	153	11	structure	structure	NOUN
gujaf-52	153	12	could	could	AUX
gujaf-52	153	13	be	be	AUX
gujaf-52	153	14	attributed	attribute	VERB
gujaf-52	153	15	to	to	ADP
gujaf-52	153	16	the	the	DET
gujaf-52	153	17	fact	fact	NOUN
gujaf-52	153	18	that	that	SCONJ
gujaf-52	153	19	manufacturing	manufacturing	NOUN
gujaf-52	153	20	industries	industry	NOUN
gujaf-52	153	21	produce	produce	VERB
gujaf-52	153	22	consumable	consumable	ADJ
gujaf-52	153	23	goods	good	NOUN
gujaf-52	153	24	that	that	PRON
gujaf-52	153	25	often	often	ADV
gujaf-52	153	26	have	have	VERB
gujaf-52	153	27	season	season	NOUN
gujaf-52	153	28	demand	demand	NOUN
gujaf-52	153	29	;	;	PUNCT
gujaf-52	153	30	therefore	therefore	ADV
gujaf-52	153	31	,	,	PUNCT
gujaf-52	153	32	provision	provision	NOUN
gujaf-52	153	33	of	of	ADP
gujaf-52	153	34	more	more	ADJ
gujaf-52	153	35	goods	good	NOUN
gujaf-52	153	36	above	above	ADP
gujaf-52	153	37	the	the	DET
gujaf-52	153	38	available	available	ADJ
gujaf-52	153	39	within	within	ADP
gujaf-52	153	40	organization	organization	NOUN
gujaf-52	153	41	’s	’s	PART
gujaf-52	153	42	inventory	inventory	NOUN
gujaf-52	153	43	during	during	ADP
gujaf-52	153	44	the	the	DET
gujaf-52	153	45	season	season	NOUN
gujaf-52	153	46	could	could	AUX
gujaf-52	153	47	result	result	VERB
gujaf-52	153	48	in	in	ADP
gujaf-52	153	49	financing	finance	VERB
gujaf-52	153	50	such	such	ADJ
gujaf-52	153	51	either	either	CCONJ
gujaf-52	153	52	by	by	ADP
gujaf-52	153	53	equity	equity	NOUN
gujaf-52	153	54	or	or	CCONJ
gujaf-52	153	55	debt	debt	NOUN
gujaf-52	153	56	or	or	CCONJ
gujaf-52	153	57	both	both	PRON
gujaf-52	153	58	(	(	PUNCT
gujaf-52	153	59	capital	capital	NOUN
gujaf-52	153	60	structure	structure	NOUN
gujaf-52	153	61	)	)	PUNCT
gujaf-52	153	62	.	.	PUNCT
gujaf-52	154	1	from	from	ADP
gujaf-52	154	2	the	the	DET
gujaf-52	154	3	study	study	NOUN
gujaf-52	154	4	,	,	PUNCT
gujaf-52	154	5	it	it	PRON
gujaf-52	154	6	was	be	AUX
gujaf-52	154	7	confirmed	confirm	VERB
gujaf-52	154	8	that	that	SCONJ
gujaf-52	154	9	in	in	ADP
gujaf-52	154	10	nigerian	nigerian	ADJ
gujaf-52	154	11	manufacturing	manufacturing	NOUN
gujaf-52	154	12	sector	sector	NOUN
gujaf-52	154	13	increase	increase	NOUN
gujaf-52	154	14	in	in	ADP
gujaf-52	154	15	productivity	productivity	NOUN
gujaf-52	154	16	does	do	AUX
gujaf-52	154	17	increase	increase	VERB
gujaf-52	154	18	capital	capital	NOUN
gujaf-52	154	19	structure	structure	NOUN
gujaf-52	154	20	(	(	PUNCT
gujaf-52	154	21	debt	debt	NOUN
gujaf-52	154	22	/	/	SYM
gujaf-52	154	23	equity	equity	NOUN
gujaf-52	154	24	)	)	PUNCT
gujaf-52	154	25	.	.	PUNCT
gujaf-52	155	1	given	give	VERB
gujaf-52	155	2	this	this	PRON
gujaf-52	155	3	,	,	PUNCT
gujaf-52	155	4	gharaibeh	gharaibeh	NOUN
gujaf-52	155	5	(	(	PUNCT
gujaf-52	155	6	2015	2015	NUM
gujaf-52	155	7	)	)	PUNCT
gujaf-52	155	8	and	and	CCONJ
gujaf-52	155	9	akinyomi	akinyomi	NOUN
gujaf-52	155	10	(	(	PUNCT
gujaf-52	155	11	2013	2013	NUM
gujaf-52	155	12	)	)	PUNCT
gujaf-52	155	13	identified	identify	VERB
gujaf-52	155	14	firm	firm	ADJ
gujaf-52	155	15	growth	growth	NOUN
gujaf-52	155	16	as	as	ADP
gujaf-52	155	17	one	one	NUM
gujaf-52	155	18	of	of	ADP
gujaf-52	155	19	the	the	DET
gujaf-52	155	20	significant	significant	ADJ
gujaf-52	155	21	and	and	CCONJ
gujaf-52	155	22	robust	robust	ADJ
gujaf-52	155	23	determinant	determinant	ADJ
gujaf-52	155	24	factor	factor	NOUN
gujaf-52	155	25	of	of	ADP
gujaf-52	155	26	capital	capital	NOUN
gujaf-52	155	27	structure	structure	NOUN
gujaf-52	155	28	.	.	PUNCT
gujaf-52	156	1	also	also	ADV
gujaf-52	156	2	,	,	PUNCT
gujaf-52	156	3	judging	judge	VERB
gujaf-52	156	4	from	from	ADP
gujaf-52	156	5	the	the	DET
gujaf-52	156	6	p	p	NOUN
gujaf-52	156	7	-	-	PUNCT
gujaf-52	156	8	value	value	NOUN
gujaf-52	156	9	and	and	CCONJ
gujaf-52	156	10	t	t	PROPN
gujaf-52	156	11	-	-	PUNCT
gujaf-52	156	12	statistics	statistic	NOUN
gujaf-52	156	13	,	,	PUNCT
gujaf-52	156	14	it	it	PRON
gujaf-52	156	15	was	be	AUX
gujaf-52	156	16	confirmed	confirm	VERB
gujaf-52	156	17	that	that	SCONJ
gujaf-52	156	18	audit	audit	NOUN
gujaf-52	156	19	committee	committee	NOUN
gujaf-52	156	20	was	be	AUX
gujaf-52	156	21	significance	significance	NOUN
gujaf-52	156	22	.	.	PUNCT
gujaf-52	157	1	for	for	ADP
gujaf-52	157	2	the	the	DET
gujaf-52	157	3	p	p	NOUN
gujaf-52	157	4	-	-	PUNCT
gujaf-52	157	5	value	value	NOUN
gujaf-52	157	6	,	,	PUNCT
gujaf-52	157	7	it	it	PRON
gujaf-52	157	8	was	be	AUX
gujaf-52	157	9	significance	significance	NOUN
gujaf-52	157	10	at	at	ADP
gujaf-52	157	11	0.1	0.1	NUM
gujaf-52	157	12	%	%	NOUN
gujaf-52	157	13	with	with	ADP
gujaf-52	157	14	a	a	DET
gujaf-52	157	15	p	p	NOUN
gujaf-52	157	16	-	-	PUNCT
gujaf-52	157	17	values	value	NOUN
gujaf-52	157	18	less	less	ADJ
gujaf-52	157	19	than	than	ADP
gujaf-52	157	20	0.1	0.1	NUM
gujaf-52	157	21	and	and	CCONJ
gujaf-52	157	22	tstatistics	tstatistic	NOUN
gujaf-52	157	23	was	be	AUX
gujaf-52	157	24	greater	great	ADJ
gujaf-52	157	25	than	than	ADP
gujaf-52	157	26	t	t	NOUN
gujaf-52	157	27	-	-	PUNCT
gujaf-52	157	28	value	value	NOUN
gujaf-52	157	29	at	at	ADP
gujaf-52	157	30	0.1	0.1	NUM
gujaf-52	157	31	.	.	PUNCT
gujaf-52	158	1	for	for	ADP
gujaf-52	158	2	audit	audit	NOUN
gujaf-52	158	3	committee	committee	NOUN
gujaf-52	158	4	,	,	PUNCT
gujaf-52	158	5	it	it	PRON
gujaf-52	158	6	implication	implication	NOUN
gujaf-52	158	7	on	on	ADP
gujaf-52	158	8	leverage	leverage	NOUN
gujaf-52	158	9	as	as	ADP
gujaf-52	158	10	proxy	proxy	NOUN
gujaf-52	158	11	for	for	ADP
gujaf-52	158	12	capital	capital	NOUN
gujaf-52	158	13	structure	structure	NOUN
gujaf-52	158	14	in	in	ADP
gujaf-52	158	15	the	the	DET
gujaf-52	158	16	selected	select	VERB
gujaf-52	158	17	listed	list	VERB
gujaf-52	158	18	manufacturing	manufacturing	NOUN
gujaf-52	158	19	industries	industry	NOUN
gujaf-52	158	20	in	in	ADP
gujaf-52	158	21	nigeria	nigeria	PROPN
gujaf-52	158	22	was	be	AUX
gujaf-52	158	23	that	that	PRON
gujaf-52	158	24	overseeing	overseeing	NOUN
gujaf-52	158	25	and	and	CCONJ
gujaf-52	158	26	disclosure	disclosure	NOUN
gujaf-52	158	27	of	of	ADP
gujaf-52	158	28	the	the	DET
gujaf-52	158	29	financial	financial	ADJ
gujaf-52	158	30	reporting	reporting	NOUN
gujaf-52	158	31	by	by	ADP
gujaf-52	158	32	committee	committee	NOUN
gujaf-52	158	33	saddle	saddle	NOUN
gujaf-52	158	34	with	with	ADP
gujaf-52	158	35	the	the	DET
gujaf-52	158	36	responsibility	responsibility	NOUN
gujaf-52	158	37	had	have	VERB
gujaf-52	158	38	importance	importance	NOUN
gujaf-52	158	39	influence	influence	NOUN
gujaf-52	158	40	on	on	ADP
gujaf-52	158	41	equity	equity	NOUN
gujaf-52	158	42	and	and	CCONJ
gujaf-52	158	43	debt	debt	NOUN
gujaf-52	158	44	.	.	PUNCT
gujaf-52	159	1	the	the	DET
gujaf-52	159	2	significance	significance	NOUN
gujaf-52	159	3	nature	nature	NOUN
gujaf-52	159	4	of	of	ADP
gujaf-52	159	5	audit	audit	NOUN
gujaf-52	159	6	committee	committee	NOUN
gujaf-52	159	7	on	on	ADP
gujaf-52	159	8	capital	capital	NOUN
gujaf-52	159	9	structure	structure	NOUN
gujaf-52	159	10	could	could	AUX
gujaf-52	159	11	be	be	AUX
gujaf-52	159	12	attributed	attribute	VERB
gujaf-52	159	13	to	to	ADP
gujaf-52	159	14	two	two	NUM
gujaf-52	159	15	reasons	reason	NOUN
gujaf-52	159	16	.	.	PUNCT
gujaf-52	160	1	first	first	ADV
gujaf-52	160	2	,	,	PUNCT
gujaf-52	160	3	audit	audit	NOUN
gujaf-52	160	4	committee	committee	NOUN
gujaf-52	160	5	in	in	ADP
gujaf-52	160	6	an	an	DET
gujaf-52	160	7	organization	organization	NOUN
gujaf-52	160	8	comprises	comprise	NOUN
gujaf-52	160	9	of	of	ADP
gujaf-52	160	10	both	both	CCONJ
gujaf-52	160	11	internal	internal	ADJ
gujaf-52	160	12	and	and	CCONJ
gujaf-52	160	13	external	external	ADJ
gujaf-52	160	14	that	that	PRON
gujaf-52	160	15	are	be	AUX
gujaf-52	160	16	saddle	saddle	VERB
gujaf-52	160	17	with	with	ADP
gujaf-52	160	18	the	the	DET
gujaf-52	160	19	purpose	purpose	NOUN
gujaf-52	160	20	of	of	ADP
gujaf-52	160	21	achieving	achieve	VERB
gujaf-52	160	22	shareholders	shareholder	NOUN
gujaf-52	160	23	’	'	PUNCT
gujaf-52	160	24	returns	return	NOUN
gujaf-52	160	25	on	on	ADP
gujaf-52	160	26	investment	investment	NOUN
gujaf-52	160	27	and	and	CCONJ
gujaf-52	160	28	maintain	maintain	VERB
gujaf-52	160	29	the	the	DET
gujaf-52	160	30	integrity	integrity	NOUN
gujaf-52	160	31	of	of	ADP
gujaf-52	160	32	the	the	DET
gujaf-52	160	33	corporation	corporation	NOUN
gujaf-52	160	34	;	;	PUNCT
gujaf-52	160	35	thereby	thereby	ADV
gujaf-52	160	36	,	,	PUNCT
gujaf-52	160	37	recommends	recommend	VERB
gujaf-52	160	38	and	and	CCONJ
gujaf-52	160	39	justify	justify	VERB
gujaf-52	160	40	the	the	DET
gujaf-52	160	41	need	need	NOUN
gujaf-52	160	42	to	to	PART
gujaf-52	160	43	increase	increase	VERB
gujaf-52	160	44	organization	organization	NOUN
gujaf-52	160	45	’s	’s	PART
gujaf-52	160	46	equity	equity	NOUN
gujaf-52	160	47	and	and	CCONJ
gujaf-52	160	48	debt	debt	NOUN
gujaf-52	160	49	.	.	PUNCT
gujaf-52	161	1	secondly	secondly	ADV
gujaf-52	161	2	,	,	PUNCT
gujaf-52	161	3	when	when	SCONJ
gujaf-52	161	4	audit	audit	NOUN
gujaf-52	161	5	committee	committee	NOUN
gujaf-52	161	6	members	member	NOUN
gujaf-52	161	7	comprise	comprise	VERB
gujaf-52	161	8	of	of	ADP
gujaf-52	161	9	people	people	NOUN
gujaf-52	161	10	with	with	ADP
gujaf-52	161	11	sound	sound	ADJ
gujaf-52	161	12	financial	financial	ADJ
gujaf-52	161	13	knowledge	knowledge	NOUN
gujaf-52	161	14	,	,	PUNCT
gujaf-52	161	15	it	it	PRON
gujaf-52	161	16	creates	create	VERB
gujaf-52	161	17	public	public	ADJ
gujaf-52	161	18	confidence	confidence	NOUN
gujaf-52	161	19	.	.	PUNCT
gujaf-52	162	1	therefore	therefore	ADV
gujaf-52	162	2	,	,	PUNCT
gujaf-52	162	3	enable	enable	VERB
gujaf-52	162	4	organization	organization	NOUN
gujaf-52	162	5	especially	especially	ADV
gujaf-52	162	6	manufacturing	manufacture	VERB
gujaf-52	162	7	companies	company	NOUN
gujaf-52	162	8	to	to	PART
gujaf-52	162	9	raise	raise	VERB
gujaf-52	162	10	more	more	ADJ
gujaf-52	162	11	equity	equity	NOUN
gujaf-52	162	12	for	for	ADP
gujaf-52	162	13	their	their	PRON
gujaf-52	162	14	firms	firm	NOUN
gujaf-52	162	15	.	.	PUNCT
gujaf-52	163	1	for	for	ADP
gujaf-52	163	2	instance	instance	NOUN
gujaf-52	163	3	,	,	PUNCT
gujaf-52	163	4	nwaiwu	nwaiwu	NOUN
gujaf-52	163	5	and	and	CCONJ
gujaf-52	163	6	joseph	joseph	PROPN
gujaf-52	163	7	(	(	PUNCT
gujaf-52	163	8	2018	2018	NUM
gujaf-52	163	9	)	)	PUNCT
gujaf-52	163	10	remark	remark	NOUN
gujaf-52	163	11	that	that	PRON
gujaf-52	163	12	increase	increase	VERB
gujaf-52	163	13	in	in	ADP
gujaf-52	163	14	revenue	revenue	NOUN
gujaf-52	163	15	generation	generation	NOUN
gujaf-52	163	16	of	of	ADP
gujaf-52	163	17	quoted	quote	VERB
gujaf-52	163	18	firms	firm	NOUN
gujaf-52	163	19	in	in	ADP
gujaf-52	163	20	nigeria	nigeria	PROPN
gujaf-52	163	21	is	be	AUX
gujaf-52	163	22	determined	determine	VERB
gujaf-52	163	23	by	by	ADP
gujaf-52	163	24	corporate	corporate	ADJ
gujaf-52	163	25	governance	governance	NOUN
gujaf-52	163	26	.	.	PUNCT
gujaf-52	164	1	additionally	additionally	ADV
gujaf-52	164	2	,	,	PUNCT
gujaf-52	164	3	the	the	DET
gujaf-52	164	4	liquidity	liquidity	NOUN
gujaf-52	164	5	ratio	ratio	NOUN
gujaf-52	164	6	was	be	AUX
gujaf-52	164	7	non	non	ADJ
gujaf-52	164	8	-	-	ADJ
gujaf-52	164	9	significant	significant	ADJ
gujaf-52	164	10	judging	judging	NOUN
gujaf-52	164	11	from	from	ADP
gujaf-52	164	12	a	a	DET
gujaf-52	164	13	p	p	NOUN
gujaf-52	164	14	-	-	PUNCT
gujaf-52	164	15	value	value	NOUN
gujaf-52	164	16	greater	great	ADJ
gujaf-52	164	17	than	than	ADP
gujaf-52	164	18	0.05	0.05	NUM
gujaf-52	164	19	and	and	CCONJ
gujaf-52	164	20	0.1	0.1	NUM
gujaf-52	164	21	conventional	conventional	ADJ
gujaf-52	164	22	level	level	NOUN
gujaf-52	164	23	.	.	PUNCT
gujaf-52	165	1	also	also	ADV
gujaf-52	165	2	,	,	PUNCT
gujaf-52	165	3	from	from	ADP
gujaf-52	165	4	the	the	DET
gujaf-52	165	5	estimated	estimate	VERB
gujaf-52	165	6	coefficient	coefficient	NOUN
gujaf-52	165	7	value	value	NOUN
gujaf-52	165	8	liquidity	liquidity	NOUN
gujaf-52	165	9	ratio	ratio	NOUN
gujaf-52	165	10	had	have	VERB
gujaf-52	165	11	a	a	DET
gujaf-52	165	12	negative	negative	ADJ
gujaf-52	165	13	association	association	NOUN
gujaf-52	165	14	with	with	ADP
gujaf-52	165	15	leverage	leverage	NOUN
gujaf-52	165	16	;	;	PUNCT
gujaf-52	165	17	therefore	therefore	ADV
gujaf-52	165	18	,	,	PUNCT
gujaf-52	165	19	negated	negate	VERB
gujaf-52	165	20	the	the	DET
gujaf-52	165	21	formulated	formulated	ADJ
gujaf-52	165	22	a	a	DET
gujaf-52	165	23	priori	priori	ADJ
gujaf-52	165	24	expectation	expectation	NOUN
gujaf-52	165	25	.	.	PUNCT
gujaf-52	166	1	the	the	DET
gujaf-52	166	2	non	non	ADJ
gujaf-52	166	3	–	–	PUNCT
gujaf-52	166	4	significance	significance	NOUN
gujaf-52	166	5	of	of	ADP
gujaf-52	166	6	liquidity	liquidity	NOUN
gujaf-52	166	7	ratio	ratio	NOUN
gujaf-52	166	8	could	could	AUX
gujaf-52	166	9	be	be	AUX
gujaf-52	166	10	attributed	attribute	VERB
gujaf-52	166	11	to	to	ADP
gujaf-52	166	12	two	two	NUM
gujaf-52	166	13	factors	factor	NOUN
gujaf-52	166	14	.	.	PUNCT
gujaf-52	167	1	first	first	ADV
gujaf-52	167	2	,	,	PUNCT
gujaf-52	167	3	majority	majority	NOUN
gujaf-52	167	4	of	of	ADP
gujaf-52	167	5	the	the	DET
gujaf-52	167	6	manufacturing	manufacturing	NOUN
gujaf-52	167	7	industries	industry	NOUN
gujaf-52	167	8	are	be	AUX
gujaf-52	167	9	seasonal	seasonal	ADJ
gujaf-52	167	10	in	in	ADP
gujaf-52	167	11	term	term	NOUN
gujaf-52	167	12	of	of	ADP
gujaf-52	167	13	high	high	ADJ
gujaf-52	167	14	demand	demand	NOUN
gujaf-52	167	15	for	for	ADP
gujaf-52	167	16	their	their	PRON
gujaf-52	167	17	sales	sale	NOUN
gujaf-52	167	18	.	.	PUNCT
gujaf-52	168	1	for	for	ADP
gujaf-52	168	2	instance	instance	NOUN
gujaf-52	168	3	,	,	PUNCT
gujaf-52	168	4	the	the	DET
gujaf-52	168	5	selected	select	VERB
gujaf-52	168	6	manufacturing	manufacturing	NOUN
gujaf-52	168	7	industries	industry	NOUN
gujaf-52	168	8	in	in	ADP
gujaf-52	168	9	this	this	DET
gujaf-52	168	10	study	study	NOUN
gujaf-52	168	11	like	like	ADP
gujaf-52	168	12	guinness	guinness	PROPN
gujaf-52	168	13	nigeria	nigeria	PROPN
gujaf-52	168	14	plc	plc	PROPN
gujaf-52	168	15	,	,	PUNCT
gujaf-52	168	16	nigeria	nigeria	PROPN
gujaf-52	168	17	breweries	brewery	NOUN
gujaf-52	168	18	,	,	PUNCT
gujaf-52	168	19	and	and	CCONJ
gujaf-52	168	20	champion	champion	NOUN
gujaf-52	168	21	breweries	brewery	NOUN
gujaf-52	168	22	often	often	ADV
gujaf-52	168	23	have	have	VERB
gujaf-52	168	24	high	high	ADV
gujaf-52	168	25	safe	safe	ADJ
gujaf-52	168	26	during	during	ADP
gujaf-52	168	27	festival	festival	ADJ
gujaf-52	168	28	period	period	NOUN
gujaf-52	168	29	and	and	CCONJ
gujaf-52	168	30	yuletide	yuletide	NOUN
gujaf-52	168	31	seasons	season	NOUN
gujaf-52	168	32	.	.	PUNCT
gujaf-52	169	1	due	due	ADP
gujaf-52	169	2	to	to	ADP
gujaf-52	169	3	this	this	PRON
gujaf-52	169	4	,	,	PUNCT
gujaf-52	169	5	most	most	ADJ
gujaf-52	169	6	of	of	ADP
gujaf-52	169	7	them	they	PRON
gujaf-52	169	8	may	may	AUX
gujaf-52	169	9	not	not	PART
gujaf-52	169	10	increase	increase	VERB
gujaf-52	169	11	their	their	PRON
gujaf-52	169	12	loan	loan	NOUN
gujaf-52	169	13	or	or	CCONJ
gujaf-52	169	14	equity	equity	NOUN
gujaf-52	169	15	profile	profile	NOUN
gujaf-52	169	16	during	during	ADP
gujaf-52	169	17	the	the	DET
gujaf-52	169	18	off	off	ADJ
gujaf-52	169	19	sale	sale	NOUN
gujaf-52	169	20	period	period	NOUN
gujaf-52	169	21	.	.	PUNCT
gujaf-52	170	1	therefore	therefore	ADV
gujaf-52	170	2	,	,	PUNCT
gujaf-52	170	3	reduce	reduce	VERB
gujaf-52	170	4	or	or	CCONJ
gujaf-52	170	5	have	have	VERB
gujaf-52	170	6	infinitesimal	infinitesimal	ADJ
gujaf-52	170	7	effect	effect	NOUN
gujaf-52	170	8	on	on	ADP
gujaf-52	170	9	leverage	leverage	NOUN
gujaf-52	170	10	.	.	PUNCT
gujaf-52	171	1	secondly	secondly	ADV
gujaf-52	171	2	,	,	PUNCT
gujaf-52	171	3	liquidity	liquidity	NOUN
gujaf-52	171	4	was	be	AUX
gujaf-52	171	5	proxy	proxy	VERB
gujaf-52	171	6	by	by	ADP
gujaf-52	171	7	ratio	ratio	NOUN
gujaf-52	171	8	of	of	ADP
gujaf-52	171	9	current	current	ADJ
gujaf-52	171	10	asset	asset	NOUN
gujaf-52	171	11	to	to	ADP
gujaf-52	171	12	current	current	ADJ
gujaf-52	171	13	liability	liability	NOUN
gujaf-52	171	14	which	which	PRON
gujaf-52	171	15	indicates	indicate	VERB
gujaf-52	171	16	when	when	SCONJ
gujaf-52	171	17	current	current	ADJ
gujaf-52	171	18	asset	asset	NOUN
gujaf-52	171	19	is	be	AUX
gujaf-52	171	20	greater	great	ADJ
gujaf-52	171	21	than	than	ADP
gujaf-52	171	22	current	current	ADJ
gujaf-52	171	23	liability	liability	NOUN
gujaf-52	171	24	,	,	PUNCT
gujaf-52	171	25	it	it	PRON
gujaf-52	171	26	reduces	reduce	VERB
gujaf-52	171	27	the	the	DET
gujaf-52	171	28	need	need	NOUN
gujaf-52	171	29	for	for	ADP
gujaf-52	171	30	capital	capital	NOUN
gujaf-52	171	31	structure	structure	NOUN
gujaf-52	171	32	.	.	PUNCT
gujaf-52	172	1	this	this	PRON
gujaf-52	172	2	therefore	therefore	ADV
gujaf-52	172	3	,	,	PUNCT
gujaf-52	172	4	supported	support	VERB
gujaf-52	172	5	the	the	DET
gujaf-52	172	6	adopted	adopt	VERB
gujaf-52	172	7	pecking	pecking	NOUN
gujaf-52	172	8	order	order	NOUN
gujaf-52	172	9	theory	theory	NOUN
gujaf-52	172	10	as	as	SCONJ
gujaf-52	172	11	propounded	propound	VERB
gujaf-52	172	12	in	in	ADP
gujaf-52	172	13	1961	1961	NUM
gujaf-52	172	14	by	by	ADP
gujaf-52	172	15	donaldson	donaldson	PROPN
gujaf-52	172	16	that	that	PRON
gujaf-52	172	17	assumes	assume	VERB
gujaf-52	172	18	that	that	SCONJ
gujaf-52	172	19	firm	firm	NOUN
gujaf-52	172	20	with	with	ADP
gujaf-52	172	21	high	high	ADJ
gujaf-52	172	22	profitability	profitability	NOUN
gujaf-52	172	23	ratio	ratio	NOUN
gujaf-52	172	24	level	level	NOUN
gujaf-52	172	25	display	display	VERB
gujaf-52	172	26	little	little	ADJ
gujaf-52	172	27	dependence	dependence	NOUN
gujaf-52	172	28	on	on	ADP
gujaf-52	172	29	debt	debt	NOUN
gujaf-52	172	30	with	with	ADP
gujaf-52	172	31	the	the	DET
gujaf-52	172	32	belief	belief	NOUN
gujaf-52	172	33	that	that	SCONJ
gujaf-52	172	34	a	a	DET
gujaf-52	172	35	firm	firm	NOUN
gujaf-52	172	36	should	should	AUX
gujaf-52	172	37	only	only	ADV
gujaf-52	172	38	borrows	borrow	VERB
gujaf-52	172	39	when	when	SCONJ
gujaf-52	172	40	the	the	DET
gujaf-52	172	41	internal	internal	ADJ
gujaf-52	172	42	finance	finance	NOUN
gujaf-52	172	43	available	available	ADJ
gujaf-52	172	44	is	be	AUX
gujaf-52	172	45	insufficient	insufficient	ADJ
gujaf-52	172	46	to	to	PART
gujaf-52	172	47	achieve	achieve	VERB
gujaf-52	172	48	the	the	DET
gujaf-52	172	49	intended	intend	VERB
gujaf-52	172	50	huge	huge	ADJ
gujaf-52	172	51	capital	capital	NOUN
gujaf-52	172	52	investment	investment	NOUN
gujaf-52	172	53	projects	project	NOUN
gujaf-52	172	54	.	.	PUNCT
gujaf-52	173	1	gusau	gusau	ADJ
gujaf-52	173	2	journal	journal	PROPN
gujaf-52	173	3	of	of	ADP
gujaf-52	173	4	accounting	accounting	NOUN
gujaf-52	173	5	and	and	CCONJ
gujaf-52	173	6	finance	finance	NOUN
gujaf-52	173	7	,	,	PUNCT
gujaf-52	173	8	vol	vol	NOUN
gujaf-52	173	9	.	.	PROPN
gujaf-52	173	10	2	2	NUM
gujaf-52	173	11	,	,	PUNCT
gujaf-52	173	12	issue	issue	NOUN
gujaf-52	173	13	1	1	NUM
gujaf-52	173	14	,	,	PUNCT
gujaf-52	173	15	april	april	PROPN
gujaf-52	173	16	,	,	PUNCT
gujaf-52	173	17	2021	2021	NUM
gujaf-52	173	18	10	10	NUM
gujaf-52	173	19	5	5	NUM
gujaf-52	173	20	.	.	PUNCT
gujaf-52	173	21	conclusion	conclusion	NOUN
gujaf-52	173	22	and	and	CCONJ
gujaf-52	173	23	recommendations	recommendation	NOUN
gujaf-52	173	24	based	base	VERB
gujaf-52	173	25	on	on	ADP
gujaf-52	173	26	the	the	DET
gujaf-52	173	27	findings	finding	NOUN
gujaf-52	173	28	,	,	PUNCT
gujaf-52	173	29	it	it	PRON
gujaf-52	173	30	was	be	AUX
gujaf-52	173	31	concluded	conclude	VERB
gujaf-52	173	32	that	that	SCONJ
gujaf-52	173	33	audit	audit	NOUN
gujaf-52	173	34	committee	committee	NOUN
gujaf-52	173	35	,	,	PUNCT
gujaf-52	173	36	profitability	profitability	NOUN
gujaf-52	173	37	,	,	PUNCT
gujaf-52	173	38	and	and	CCONJ
gujaf-52	173	39	firm	firm	ADJ
gujaf-52	173	40	growth	growth	NOUN
gujaf-52	173	41	were	be	AUX
gujaf-52	173	42	the	the	DET
gujaf-52	173	43	major	major	ADJ
gujaf-52	173	44	determinants	determinant	NOUN
gujaf-52	173	45	of	of	ADP
gujaf-52	173	46	capital	capital	NOUN
gujaf-52	173	47	structure	structure	NOUN
gujaf-52	173	48	among	among	ADP
gujaf-52	173	49	the	the	DET
gujaf-52	173	50	listed	list	VERB
gujaf-52	173	51	manufacturing	manufacturing	NOUN
gujaf-52	173	52	firms	firm	NOUN
gujaf-52	173	53	in	in	ADP
gujaf-52	173	54	nigeria	nigeria	PROPN
gujaf-52	173	55	.	.	PUNCT
gujaf-52	174	1	the	the	DET
gujaf-52	174	2	study	study	NOUN
gujaf-52	174	3	therefore	therefore	ADV
gujaf-52	174	4	,	,	PUNCT
gujaf-52	174	5	recommends	recommend	VERB
gujaf-52	174	6	that	that	SCONJ
gujaf-52	174	7	nigerian	nigerian	ADJ
gujaf-52	174	8	manufacturing	manufacturing	NOUN
gujaf-52	174	9	industries	industry	NOUN
gujaf-52	174	10	especially	especially	ADV
gujaf-52	174	11	the	the	DET
gujaf-52	174	12	quoted	quote	VERB
gujaf-52	174	13	firms	firm	NOUN
gujaf-52	174	14	should	should	AUX
gujaf-52	174	15	consider	consider	VERB
gujaf-52	174	16	the	the	DET
gujaf-52	174	17	feasibility	feasibility	NOUN
gujaf-52	174	18	study	study	NOUN
gujaf-52	174	19	as	as	SCONJ
gujaf-52	174	20	carried	carry	VERB
gujaf-52	174	21	out	out	ADP
gujaf-52	174	22	by	by	ADP
gujaf-52	174	23	audit	audit	NOUN
gujaf-52	174	24	committee	committee	NOUN
gujaf-52	174	25	before	before	ADP
gujaf-52	174	26	deciding	decide	VERB
gujaf-52	174	27	on	on	ADP
gujaf-52	174	28	their	their	PRON
gujaf-52	174	29	choice	choice	NOUN
gujaf-52	174	30	of	of	ADP
gujaf-52	174	31	debt	debt	NOUN
gujaf-52	174	32	or	or	CCONJ
gujaf-52	174	33	equity	equity	NOUN
gujaf-52	174	34	on	on	ADP
gujaf-52	174	35	both	both	PRON
gujaf-52	174	36	,	,	PUNCT
gujaf-52	174	37	since	since	SCONJ
gujaf-52	174	38	both	both	PRON
gujaf-52	174	39	proved	prove	VERB
gujaf-52	174	40	to	to	PART
gujaf-52	174	41	positively	positively	ADV
gujaf-52	174	42	influenced	influence	VERB
gujaf-52	174	43	return	return	NOUN
gujaf-52	174	44	on	on	ADP
gujaf-52	174	45	assets	asset	NOUN
gujaf-52	174	46	.	.	PUNCT
gujaf-52	175	1	the	the	DET
gujaf-52	175	2	industries	industry	NOUN
gujaf-52	175	3	should	should	AUX
gujaf-52	175	4	embrace	embrace	VERB
gujaf-52	175	5	pecking	pecking	NOUN
gujaf-52	175	6	order	order	NOUN
gujaf-52	175	7	theory	theory	NOUN
gujaf-52	175	8	as	as	SCONJ
gujaf-52	175	9	propounded	propound	VERB
gujaf-52	175	10	by	by	ADP
gujaf-52	175	11	donaldson	donaldson	PROPN
gujaf-52	175	12	during	during	ADP
gujaf-52	175	13	the	the	DET
gujaf-52	175	14	offseason	offseason	NOUN
gujaf-52	175	15	period	period	NOUN
gujaf-52	175	16	to	to	PART
gujaf-52	175	17	reduce	reduce	VERB
gujaf-52	175	18	the	the	DET
gujaf-52	175	19	severity	severity	NOUN
gujaf-52	175	20	of	of	ADP
gujaf-52	175	21	loan	loan	NOUN
gujaf-52	175	22	due	due	ADP
gujaf-52	175	23	to	to	ADP
gujaf-52	175	24	unforeseen	unforeseen	ADJ
gujaf-52	175	25	circumstance	circumstance	NOUN
gujaf-52	175	26	.	.	PUNCT
gujaf-52	176	1	since	since	SCONJ
gujaf-52	176	2	the	the	DET
gujaf-52	176	3	finding	finding	NOUN
gujaf-52	176	4	established	establish	VERB
gujaf-52	176	5	a	a	DET
gujaf-52	176	6	direct	direct	ADJ
gujaf-52	176	7	and	and	CCONJ
gujaf-52	176	8	significant	significant	ADJ
gujaf-52	176	9	relationship	relationship	NOUN
gujaf-52	176	10	between	between	ADP
gujaf-52	176	11	growth	growth	NOUN
gujaf-52	176	12	and	and	CCONJ
gujaf-52	176	13	capital	capital	NOUN
gujaf-52	176	14	structure	structure	NOUN
gujaf-52	176	15	,	,	PUNCT
gujaf-52	176	16	thus	thus	ADV
gujaf-52	176	17	the	the	DET
gujaf-52	176	18	industries	industry	NOUN
gujaf-52	176	19	should	should	AUX
gujaf-52	176	20	use	use	VERB
gujaf-52	176	21	more	more	ADJ
gujaf-52	176	22	of	of	ADP
gujaf-52	176	23	the	the	DET
gujaf-52	176	24	loan	loan	NOUN
gujaf-52	176	25	and	and	CCONJ
gujaf-52	176	26	equity	equity	NOUN
gujaf-52	176	27	secured	secure	VERB
gujaf-52	176	28	to	to	PART
gujaf-52	176	29	finance	finance	VERB
gujaf-52	176	30	fixed	fix	VERB
gujaf-52	176	31	capital	capital	NOUN
gujaf-52	176	32	assets	asset	NOUN
gujaf-52	176	33	.	.	PUNCT
gujaf-52	177	1	also	also	ADV
gujaf-52	177	2	,	,	PUNCT
gujaf-52	177	3	both	both	CCONJ
gujaf-52	177	4	debt	debt	NOUN
gujaf-52	177	5	and	and	CCONJ
gujaf-52	177	6	equity	equity	NOUN
gujaf-52	177	7	set	set	VERB
gujaf-52	177	8	aside	aside	ADV
gujaf-52	177	9	for	for	ADP
gujaf-52	177	10	the	the	DET
gujaf-52	177	11	business	business	NOUN
gujaf-52	177	12	must	must	AUX
gujaf-52	177	13	be	be	AUX
gujaf-52	177	14	ensured	ensure	VERB
gujaf-52	177	15	that	that	SCONJ
gujaf-52	177	16	such	such	ADJ
gujaf-52	177	17	funds	fund	NOUN
gujaf-52	177	18	increase	increase	VERB
gujaf-52	177	19	firm	firm	ADJ
gujaf-52	177	20	growth	growth	NOUN
gujaf-52	177	21	through	through	ADP
gujaf-52	177	22	annual	annual	ADJ
gujaf-52	177	23	assessment	assessment	NOUN
gujaf-52	177	24	of	of	ADP
gujaf-52	177	25	such	such	ADJ
gujaf-52	177	26	capital	capital	NOUN
gujaf-52	177	27	on	on	ADP
gujaf-52	177	28	executed	execute	VERB
gujaf-52	177	29	projects	project	NOUN
gujaf-52	177	30	.	.	PUNCT
gujaf-52	178	1	references	reference	NOUN
gujaf-52	178	2	abdul	abdul	PROPN
gujaf-52	178	3	,	,	PUNCT
gujaf-52	178	4	k.	k.	PROPN
gujaf-52	178	5	,	,	PUNCT
gujaf-52	178	6	john	john	PROPN
gujaf-52	178	7	,	,	PUNCT
gujaf-52	178	8	a.	a.	PROPN
gujaf-52	178	9	,	,	PUNCT
gujaf-52	178	10	&	&	CCONJ
gujaf-52	178	11	idachaba	idachaba	PROPN
gujaf-52	178	12	,	,	PUNCT
gujaf-52	178	13	o.	o.	PROPN
gujaf-52	178	14	i.	i.	PROPN
gujaf-52	178	15	(	(	PUNCT
gujaf-52	178	16	2019	2019	NUM
gujaf-52	178	17	)	)	PUNCT
gujaf-52	178	18	.	.	PUNCT
gujaf-52	179	1	effect	effect	NOUN
gujaf-52	179	2	of	of	ADP
gujaf-52	179	3	capital	capital	NOUN
gujaf-52	179	4	structure	structure	NOUN
gujaf-52	179	5	on	on	ADP
gujaf-52	179	6	the	the	DET
gujaf-52	179	7	profitability	profitability	NOUN
gujaf-52	179	8	of	of	ADP
gujaf-52	179	9	listed	list	VERB
gujaf-52	179	10	insurance	insurance	NOUN
gujaf-52	179	11	firms	firm	NOUN
gujaf-52	179	12	in	in	ADP
gujaf-52	179	13	nigeria	nigeria	PROPN
gujaf-52	179	14	.	.	PUNCT
gujaf-52	180	1	american	american	PROPN
gujaf-52	180	2	international	international	PROPN
gujaf-52	180	3	journal	journal	PROPN
gujaf-52	180	4	of	of	ADP
gujaf-52	180	5	economics	economic	NOUN
gujaf-52	180	6	and	and	CCONJ
gujaf-52	180	7	finance	finance	NOUN
gujaf-52	180	8	research	research	NOUN
gujaf-52	180	9	,	,	PUNCT
gujaf-52	180	10	1(2	1(2	NUM
gujaf-52	180	11	)	)	PUNCT
gujaf-52	180	12	,	,	PUNCT
gujaf-52	180	13	20	20	NUM
gujaf-52	180	14	-	-	SYM
gujaf-52	180	15	35	35	NUM
gujaf-52	180	16	.	.	PUNCT
gujaf-52	181	1	adeyemi	adeyemi	ADV
gujaf-52	181	2	,	,	PUNCT
gujaf-52	181	3	s.	s.	PROPN
gujaf-52	181	4	b.	b.	PROPN
gujaf-52	181	5	,	,	PUNCT
gujaf-52	181	6	&	&	CCONJ
gujaf-52	181	7	oboh	oboh	PROPN
gujaf-52	181	8	,	,	PUNCT
gujaf-52	181	9	c.	c.	PROPN
gujaf-52	181	10	s.	s.	PROPN
gujaf-52	181	11	(	(	PUNCT
gujaf-52	181	12	2011	2011	NUM
gujaf-52	181	13	)	)	PUNCT
gujaf-52	181	14	.	.	PUNCT
gujaf-52	182	1	perceived	perceive	VERB
gujaf-52	182	2	relationship	relationship	NOUN
gujaf-52	182	3	between	between	ADP
gujaf-52	182	4	corporate	corporate	ADJ
gujaf-52	182	5	capital	capital	NOUN
gujaf-52	182	6	structure	structure	NOUN
gujaf-52	182	7	and	and	CCONJ
gujaf-52	182	8	firm	firm	ADJ
gujaf-52	182	9	value	value	NOUN
gujaf-52	182	10	in	in	ADP
gujaf-52	182	11	nigeria	nigeria	PROPN
gujaf-52	182	12	.	.	PUNCT
gujaf-52	183	1	international	international	ADJ
gujaf-52	183	2	journal	journal	PROPN
gujaf-52	183	3	of	of	ADP
gujaf-52	183	4	business	business	NOUN
gujaf-52	183	5	and	and	CCONJ
gujaf-52	183	6	social	social	ADJ
gujaf-52	183	7	science	science	NOUN
gujaf-52	183	8	,	,	PUNCT
gujaf-52	183	9	2(19	2(19	NUM
gujaf-52	183	10	)	)	PUNCT
gujaf-52	183	11	,	,	PUNCT
gujaf-52	183	12	23	23	NUM
gujaf-52	183	13	-	-	SYM
gujaf-52	183	14	35	35	NUM
gujaf-52	183	15	.	.	PUNCT
gujaf-52	184	1	akinleye	akinleye	ADJ
gujaf-52	184	2	,	,	PUNCT
gujaf-52	184	3	g.t	g.t	PROPN
gujaf-52	184	4	.	.	PROPN
gujaf-52	184	5	&	&	CCONJ
gujaf-52	184	6	akomolafe	akomolafe	PROPN
gujaf-52	184	7	,	,	PUNCT
gujaf-52	184	8	l.o	l.o	PROPN
gujaf-52	184	9	.	.	PROPN
gujaf-52	184	10	(	(	PUNCT
gujaf-52	184	11	2019	2019	NUM
gujaf-52	184	12	)	)	PUNCT
gujaf-52	184	13	.	.	PUNCT
gujaf-52	185	1	capital	capital	NOUN
gujaf-52	185	2	structure	structure	NOUN
gujaf-52	185	3	and	and	CCONJ
gujaf-52	185	4	profitability	profitability	NOUN
gujaf-52	185	5	of	of	ADP
gujaf-52	185	6	manufacturing	manufacturing	NOUN
gujaf-52	185	7	firms	firm	NOUN
gujaf-52	185	8	listed	list	VERB
gujaf-52	185	9	on	on	ADP
gujaf-52	185	10	the	the	DET
gujaf-52	185	11	nigerian	nigerian	ADJ
gujaf-52	185	12	stock	stock	NOUN
gujaf-52	185	13	exchange	exchange	PROPN
gujaf-52	185	14	.	.	PUNCT
gujaf-52	186	1	information	information	NOUN
gujaf-52	186	2	management	management	NOUN
gujaf-52	186	3	and	and	CCONJ
gujaf-52	186	4	business	business	NOUN
gujaf-52	186	5	review	review	NOUN
gujaf-52	186	6	,	,	PUNCT
gujaf-52	186	7	11	11	NUM
gujaf-52	186	8	(	(	PUNCT
gujaf-52	186	9	3	3	NUM
gujaf-52	186	10	)	)	PUNCT
gujaf-52	186	11	,	,	PUNCT
gujaf-52	186	12	27	27	NUM
gujaf-52	186	13	-	-	SYM
gujaf-52	186	14	34	34	NUM
gujaf-52	186	15	.	.	PUNCT
gujaf-52	186	16	akinsurile	akinsurile	NOUN
gujaf-52	186	17	,	,	PUNCT
gujaf-52	186	18	o.	o.	NOUN
gujaf-52	186	19	(	(	PUNCT
gujaf-52	186	20	2008	2008	NUM
gujaf-52	186	21	)	)	PUNCT
gujaf-52	186	22	.	.	PUNCT
gujaf-52	187	1	financial	financial	ADJ
gujaf-52	187	2	management	management	NOUN
gujaf-52	187	3	.	.	PUNCT
gujaf-52	188	1	lagos	lago	NOUN
gujaf-52	188	2	:	:	PUNCT
gujaf-52	188	3	eltoda	eltoda	PROPN
gujaf-52	188	4	ventures	ventures	PROPN
gujaf-52	188	5	ltd	ltd	PROPN
gujaf-52	188	6	.	.	PROPN
gujaf-52	188	7	6th	6th	PROPN
gujaf-52	188	8	edition	edition	PROPN
gujaf-52	188	9	alfred	alfred	PROPN
gujaf-52	188	10	,	,	PUNCT
gujaf-52	188	11	d.	d.	PROPN
gujaf-52	188	12	d.	d.	PROPN
gujaf-52	188	13	(	(	PUNCT
gujaf-52	188	14	2007	2007	NUM
gujaf-52	188	15	)	)	PUNCT
gujaf-52	188	16	.	.	PUNCT
gujaf-52	189	1	corporate	corporate	ADJ
gujaf-52	189	2	finance	finance	NOUN
gujaf-52	189	3	:	:	PUNCT
gujaf-52	189	4	issues	issue	NOUN
gujaf-52	189	5	,	,	PUNCT
gujaf-52	189	6	investigations	investigation	NOUN
gujaf-52	189	7	,	,	PUNCT
gujaf-52	189	8	innovations	innovation	NOUN
gujaf-52	189	9	and	and	CCONJ
gujaf-52	189	10	applications	application	NOUN
gujaf-52	189	11	(	(	PUNCT
gujaf-52	189	12	2nd	2nd	ADJ
gujaf-52	189	13	ed	ed	NOUN
gujaf-52	189	14	.	.	PUNCT
gujaf-52	189	15	)	)	PUNCT
gujaf-52	189	16	.	.	PUNCT
gujaf-52	190	1	lagos	lago	NOUN
gujaf-52	190	2	:	:	PUNCT
gujaf-52	190	3	high	high	ADJ
gujaf-52	190	4	rise	rise	NOUN
gujaf-52	190	5	publication	publication	NOUN
gujaf-52	190	6	.	.	PUNCT
gujaf-52	191	1	arowoshegbe	arowoshegbe	PROPN
gujaf-52	191	2	,	,	PUNCT
gujaf-52	191	3	a.o	a.o	PROPN
gujaf-52	191	4	.	.	PROPN
gujaf-52	191	5	,	,	PUNCT
gujaf-52	191	6	&	&	CCONJ
gujaf-52	191	7	idialu	idialu	PROPN
gujaf-52	191	8	,	,	PUNCT
gujaf-52	191	9	j.o	j.o	PROPN
gujaf-52	191	10	(	(	PUNCT
gujaf-52	191	11	2013	2013	NUM
gujaf-52	191	12	)	)	PUNCT
gujaf-52	191	13	.	.	PUNCT
gujaf-52	192	1	capital	capital	NOUN
gujaf-52	192	2	structure	structure	NOUN
gujaf-52	192	3	and	and	CCONJ
gujaf-52	192	4	profitability	profitability	NOUN
gujaf-52	192	5	of	of	ADP
gujaf-52	192	6	quoted	quote	VERB
gujaf-52	192	7	companies	company	NOUN
gujaf-52	192	8	in	in	ADP
gujaf-52	192	9	nigeria	nigeria	PROPN
gujaf-52	192	10	.	.	PUNCT
gujaf-52	193	1	international	international	ADJ
gujaf-52	193	2	journal	journal	PROPN
gujaf-52	193	3	of	of	ADP
gujaf-52	193	4	business	business	NOUN
gujaf-52	193	5	and	and	CCONJ
gujaf-52	193	6	social	social	ADJ
gujaf-52	193	7	research	research	NOUN
gujaf-52	193	8	(	(	PUNCT
gujaf-52	193	9	ijbsr	ijbsr	PROPN
gujaf-52	193	10	)	)	PUNCT
gujaf-52	193	11	,	,	PUNCT
gujaf-52	193	12	3	3	NUM
gujaf-52	193	13	(	(	PUNCT
gujaf-52	193	14	3	3	NUM
gujaf-52	193	15	)	)	PUNCT
gujaf-52	193	16	,	,	PUNCT
gujaf-52	193	17	99	99	NUM
gujaf-52	193	18	-	-	SYM
gujaf-52	193	19	106	106	NUM
gujaf-52	193	20	.	.	PUNCT
gujaf-52	194	1	bitrus	bitrus	PROPN
gujaf-52	194	2	,	,	PUNCT
gujaf-52	194	3	n.	n.	PROPN
gujaf-52	194	4	b.	b.	PROPN
gujaf-52	194	5	(	(	PUNCT
gujaf-52	194	6	2013	2013	NUM
gujaf-52	194	7	)	)	PUNCT
gujaf-52	194	8	.	.	PUNCT
gujaf-52	195	1	the	the	DET
gujaf-52	195	2	dutch	dutch	ADJ
gujaf-52	195	3	disease	disease	NOUN
gujaf-52	195	4	and	and	CCONJ
gujaf-52	195	5	the	the	DET
gujaf-52	195	6	diversification	diversification	NOUN
gujaf-52	195	7	of	of	ADP
gujaf-52	195	8	an	an	DET
gujaf-52	195	9	economy	economy	NOUN
gujaf-52	195	10	:	:	PUNCT
gujaf-52	195	11	some	some	DET
gujaf-52	195	12	case	case	NOUN
gujaf-52	195	13	studies	study	NOUN
gujaf-52	195	14	.	.	PUNCT
gujaf-52	196	1	journal	journal	PROPN
gujaf-52	196	2	of	of	ADP
gujaf-52	196	3	humanities	humanity	NOUN
gujaf-52	196	4	and	and	CCONJ
gujaf-52	196	5	social	social	ADJ
gujaf-52	196	6	science,15(5	science,15(5	PROPN
gujaf-52	196	7	)	)	PUNCT
gujaf-52	196	8	,	,	PUNCT
gujaf-52	196	9	06	06	NUM
gujaf-52	196	10	-	-	SYM
gujaf-52	196	11	14	14	NUM
gujaf-52	196	12	cengiz	cengiz	NOUN
gujaf-52	196	13	,	,	PUNCT
gujaf-52	196	14	t.	t.	PROPN
gujaf-52	196	15	,	,	PUNCT
gujaf-52	196	16	yunus	yunus	PROPN
gujaf-52	196	17	,	,	PUNCT
gujaf-52	196	18	k.	k.	PROPN
gujaf-52	196	19	&	&	CCONJ
gujaf-52	196	20	sukriye	sukriye	PROPN
gujaf-52	196	21	,	,	PUNCT
gujaf-52	196	22	g.r	g.r	PROPN
gujaf-52	196	23	.	.	PUNCT
gujaf-52	197	1	(	(	PUNCT
gujaf-52	197	2	2013	2013	NUM
gujaf-52	197	3	)	)	PUNCT
gujaf-52	197	4	.	.	PUNCT
gujaf-52	198	1	the	the	DET
gujaf-52	198	2	effects	effect	NOUN
gujaf-52	198	3	of	of	ADP
gujaf-52	198	4	capital	capital	NOUN
gujaf-52	198	5	structure	structure	NOUN
gujaf-52	198	6	decisions	decision	NOUN
gujaf-52	198	7	on	on	ADP
gujaf-52	198	8	firm	firm	ADJ
gujaf-52	198	9	performance	performance	NOUN
gujaf-52	198	10	evidence	evidence	NOUN
gujaf-52	198	11	from	from	ADP
gujaf-52	198	12	turkey	turkey	PROPN
gujaf-52	198	13	.	.	PUNCT
gujaf-52	199	1	international	international	ADJ
gujaf-52	199	2	conference	conference	NOUN
gujaf-52	199	3	on	on	ADP
gujaf-52	199	4	economics	economic	NOUN
gujaf-52	199	5	and	and	CCONJ
gujaf-52	199	6	social	social	ADJ
gujaf-52	199	7	sciences	science	NOUN
gujaf-52	199	8	,	,	PUNCT
gujaf-52	199	9	13	13	NUM
gujaf-52	199	10	,	,	PUNCT
gujaf-52	199	11	137	137	NUM
gujaf-52	199	12	-	-	SYM
gujaf-52	199	13	142	142	NUM
gujaf-52	199	14	.	.	PUNCT
gujaf-52	200	1	clark	clark	PROPN
gujaf-52	200	2	,	,	PUNCT
gujaf-52	200	3	t.	t.	PROPN
gujaf-52	200	4	s.	s.	PROPN
gujaf-52	200	5	&	&	CCONJ
gujaf-52	200	6	linzer	linzer	PROPN
gujaf-52	200	7	,	,	PUNCT
gujaf-52	200	8	d.	d.	PROPN
gujaf-52	200	9	a.	a.	PROPN
gujaf-52	200	10	(	(	PUNCT
gujaf-52	200	11	2012	2012	NUM
gujaf-52	200	12	)	)	PUNCT
gujaf-52	200	13	.	.	PUNCT
gujaf-52	201	1	should	should	AUX
gujaf-52	201	2	i	i	PRON
gujaf-52	201	3	use	use	VERB
gujaf-52	201	4	fixed	fix	VERB
gujaf-52	201	5	or	or	CCONJ
gujaf-52	201	6	random	random	ADJ
gujaf-52	201	7	effects	effect	NOUN
gujaf-52	201	8	?	?	PUNCT
gujaf-52	202	1	political	political	ADJ
gujaf-52	202	2	science	science	NOUN
gujaf-52	202	3	research	research	NOUN
gujaf-52	202	4	and	and	CCONJ
gujaf-52	202	5	methods	method	NOUN
gujaf-52	202	6	,	,	PUNCT
gujaf-52	202	7	3(2	3(2	NUM
gujaf-52	202	8	)	)	PUNCT
gujaf-52	202	9	,	,	PUNCT
gujaf-52	202	10	399–408	399–408	NUM
gujaf-52	202	11	ezenwakwelu	ezenwakwelu	NOUN
gujaf-52	202	12	,	,	PUNCT
gujaf-52	202	13	c.	c.	PROPN
gujaf-52	202	14	,	,	PUNCT
gujaf-52	202	15	onyeama	onyeama	NOUN
gujaf-52	202	16	,	,	PUNCT
gujaf-52	202	17	c.	c.	PROPN
gujaf-52	202	18	a.	a.	PROPN
gujaf-52	202	19	,	,	PUNCT
gujaf-52	202	20	osanebi	osanebi	NOUN
gujaf-52	202	21	,	,	PUNCT
gujaf-52	202	22	c.	c.	PROPN
gujaf-52	202	23	o.	o.	PROPN
gujaf-52	202	24	,	,	PUNCT
gujaf-52	202	25	emengini	emengini	PROPN
gujaf-52	202	26	,	,	PUNCT
gujaf-52	202	27	e.	e.	PROPN
gujaf-52	202	28	s.	s.	PROPN
gujaf-52	202	29	,	,	PUNCT
gujaf-52	202	30	abugu	abugu	PROPN
gujaf-52	202	31	,	,	PUNCT
gujaf-52	202	32	j.o	j.o	PROPN
gujaf-52	202	33	.	.	PROPN
gujaf-52	202	34	(	(	PUNCT
gujaf-52	202	35	2019	2019	NUM
gujaf-52	202	36	)	)	PUNCT
gujaf-52	202	37	.	.	PUNCT
gujaf-52	203	1	capital	capital	NOUN
gujaf-52	203	2	structure	structure	NOUN
gujaf-52	203	3	determinants	determinant	NOUN
gujaf-52	203	4	and	and	CCONJ
gujaf-52	203	5	performance	performance	NOUN
gujaf-52	203	6	of	of	ADP
gujaf-52	203	7	startup	startup	NOUN
gujaf-52	203	8	firms	firm	NOUN
gujaf-52	203	9	in	in	ADP
gujaf-52	203	10	developing	develop	VERB
gujaf-52	203	11	economies	economy	NOUN
gujaf-52	203	12	:	:	PUNCT
gujaf-52	203	13	a	a	DET
gujaf-52	203	14	conceptual	conceptual	ADJ
gujaf-52	203	15	review	review	NOUN
gujaf-52	203	16	.	.	PUNCT
gujaf-52	204	1	academy	academy	NOUN
gujaf-52	204	2	of	of	ADP
gujaf-52	204	3	entrepreneurship	entrepreneurship	NOUN
gujaf-52	204	4	journal	journal	NOUN
gujaf-52	204	5	,	,	PUNCT
gujaf-52	204	6	25	25	NUM
gujaf-52	204	7	(	(	PUNCT
gujaf-52	204	8	3	3	NUM
gujaf-52	204	9	)	)	PUNCT
gujaf-52	204	10	,	,	PUNCT
gujaf-52	204	11	01	01	NUM
gujaf-52	204	12	-	-	SYM
gujaf-52	204	13	09	09	NUM
gujaf-52	204	14	.	.	PUNCT
gujaf-52	205	1	falade	falade	PROPN
gujaf-52	205	2	,	,	PUNCT
gujaf-52	205	3	a.	a.	NOUN
gujaf-52	205	4	o.	o.	PROPN
gujaf-52	205	5	o.	o.	PROPN
gujaf-52	205	6	,	,	PUNCT
gujaf-52	205	7	aladejana	aladejana	PROPN
gujaf-52	205	8	,	,	PUNCT
gujaf-52	205	9	s.	s.	PROPN
gujaf-52	205	10	a.	a.	PROPN
gujaf-52	205	11	&	&	CCONJ
gujaf-52	205	12	oluwalana	oluwalana	PROPN
gujaf-52	205	13	,	,	PUNCT
gujaf-52	205	14	f.	f.	PROPN
gujaf-52	205	15	a.	a.	PROPN
gujaf-52	206	1	(	(	PUNCT
gujaf-52	206	2	2018	2018	NUM
gujaf-52	206	3	)	)	PUNCT
gujaf-52	206	4	.	.	PUNCT
gujaf-52	207	1	external	external	ADJ
gujaf-52	207	2	debt	debt	NOUN
gujaf-52	207	3	in	in	ADP
gujaf-52	207	4	nigeria	nigeria	PROPN
gujaf-52	207	5	:	:	PUNCT
gujaf-52	207	6	how	how	SCONJ
gujaf-52	207	7	sustainable	sustainable	ADJ
gujaf-52	207	8	using	use	VERB
gujaf-52	207	9	heavily	heavily	ADV
gujaf-52	207	10	indebted	indebted	ADJ
gujaf-52	207	11	poor	poor	ADJ
gujaf-52	207	12	countries	country	NOUN
gujaf-52	207	13	(	(	PUNCT
gujaf-52	207	14	hipc	hipc	NOUN
gujaf-52	207	15	)	)	PUNCT
gujaf-52	207	16	indicators	indicator	NOUN
gujaf-52	207	17	?	?	PUNCT
gujaf-52	208	1	aau	aau	PROPN
gujaf-52	208	2	anal	anal	PROPN
gujaf-52	208	3	of	of	ADP
gujaf-52	208	4	accounting	accounting	NOUN
gujaf-52	208	5	,	,	PUNCT
gujaf-52	208	6	educational	educational	ADJ
gujaf-52	208	7	and	and	CCONJ
gujaf-52	208	8	social	social	ADJ
gujaf-52	208	9	research	research	NOUN
gujaf-52	208	10	,	,	PUNCT
gujaf-52	208	11	5(2	5(2	NUM
gujaf-52	208	12	)	)	PUNCT
gujaf-52	208	13	,	,	PUNCT
gujaf-52	208	14	34	34	NUM
gujaf-52	208	15	-	-	SYM
gujaf-52	208	16	43	43	NUM
gujaf-52	208	17	.	.	PUNCT
gujaf-52	209	1	faiza	faiza	PROPN
gujaf-52	209	2	,	,	PUNCT
gujaf-52	209	3	s.	s.	PROPN
gujaf-52	209	4	,	,	PUNCT
gujaf-52	209	5	bisma	bisma	PROPN
gujaf-52	209	6	,	,	PUNCT
gujaf-52	209	7	r.	r.	PROPN
gujaf-52	209	8	,	,	PUNCT
gujaf-52	209	9	qaiser	qaiser	NOUN
gujaf-52	209	10	,	,	PUNCT
gujaf-52	209	11	m.	m.	NOUN
gujaf-52	209	12	,	,	PUNCT
gujaf-52	209	13	muhammad	muhammad	PROPN
gujaf-52	209	14	,	,	PUNCT
gujaf-52	209	15	i.	i.	PROPN
gujaf-52	209	16	,	,	PUNCT
gujaf-52	209	17	rabia	rabia	PROPN
gujaf-52	209	18	,	,	PUNCT
gujaf-52	209	19	s.	s.	PROPN
gujaf-52	209	20	,	,	PUNCT
gujaf-52	209	21	&	&	CCONJ
gujaf-52	209	22	sidra	sidra	PROPN
gujaf-52	209	23	,	,	PUNCT
gujaf-52	209	24	t.	t.	PROPN
gujaf-52	209	25	(	(	PUNCT
gujaf-52	209	26	2013	2013	NUM
gujaf-52	209	27	)	)	PUNCT
gujaf-52	209	28	.	.	PUNCT
gujaf-52	210	1	the	the	DET
gujaf-52	210	2	determination	determination	NOUN
gujaf-52	210	3	of	of	ADP
gujaf-52	210	4	capital	capital	NOUN
gujaf-52	210	5	structure	structure	NOUN
gujaf-52	210	6	of	of	ADP
gujaf-52	210	7	oil	oil	NOUN
gujaf-52	210	8	and	and	CCONJ
gujaf-52	210	9	gas	gas	NOUN
gujaf-52	210	10	firms	firm	NOUN
gujaf-52	210	11	listed	list	VERB
gujaf-52	210	12	on	on	ADP
gujaf-52	210	13	karachi	karachi	PROPN
gujaf-52	210	14	stock	stock	PROPN
gujaf-52	210	15	exchange	exchange	PROPN
gujaf-52	210	16	in	in	ADP
gujaf-52	210	17	pakistan	pakistan	PROPN
gujaf-52	210	18	.	.	PUNCT
gujaf-52	211	1	interdisciplinary	interdisciplinary	ADJ
gujaf-52	211	2	journal	journal	PROPN
gujaf-52	211	3	of	of	ADP
gujaf-52	211	4	contemporary	contemporary	ADJ
gujaf-52	211	5	research	research	NOUN
gujaf-52	211	6	in	in	ADP
gujaf-52	211	7	business,4(9	business,4(9	PROPN
gujaf-52	211	8	)	)	PUNCT
gujaf-52	211	9	,	,	PUNCT
gujaf-52	211	10	23	23	NUM
gujaf-52	211	11	-	-	SYM
gujaf-52	211	12	43	43	NUM
gujaf-52	211	13	.	.	PUNCT
gujaf-52	212	1	gatsi	gatsi	PROPN
gujaf-52	212	2	,	,	PUNCT
gujaf-52	212	3	j.	j.	PROPN
gujaf-52	212	4	g.	g.	PROPN
gujaf-52	212	5	,	,	PUNCT
gujaf-52	212	6	&	&	CCONJ
gujaf-52	212	7	akoto	akoto	PROPN
gujaf-52	212	8	,	,	PUNCT
gujaf-52	212	9	r.	r.	PROPN
gujaf-52	212	10	k.	k.	PROPN
gujaf-52	212	11	(	(	PUNCT
gujaf-52	212	12	2010	2010	NUM
gujaf-52	212	13	)	)	PUNCT
gujaf-52	212	14	.	.	PUNCT
gujaf-52	213	1	capital	capital	NOUN
gujaf-52	213	2	structure	structure	NOUN
gujaf-52	213	3	and	and	CCONJ
gujaf-52	213	4	profitability	profitability	NOUN
gujaf-52	213	5	in	in	ADP
gujaf-52	213	6	ghanaian	ghanaian	ADJ
gujaf-52	213	7	banks	bank	NOUN
gujaf-52	213	8	.	.	PUNCT
gujaf-52	214	1	gusau	gusau	PROPN
gujaf-52	214	2	journal	journal	PROPN
gujaf-52	214	3	of	of	ADP
gujaf-52	214	4	accounting	accounting	NOUN
gujaf-52	214	5	and	and	CCONJ
gujaf-52	214	6	finance	finance	NOUN
gujaf-52	214	7	,	,	PUNCT
gujaf-52	214	8	vol	vol	NOUN
gujaf-52	214	9	.	.	PROPN
gujaf-52	214	10	2	2	NUM
gujaf-52	214	11	,	,	PUNCT
gujaf-52	214	12	issue	issue	NOUN
gujaf-52	214	13	1	1	NUM
gujaf-52	214	14	,	,	PUNCT
gujaf-52	214	15	april	april	PROPN
gujaf-52	214	16	,	,	PUNCT
gujaf-52	214	17	2021	2021	NUM
gujaf-52	214	18	11	11	NUM
gujaf-52	214	19	joe	joe	PROPN
gujaf-52	214	20	,	,	PUNCT
gujaf-52	214	21	d.	d.	PROPN
gujaf-52	214	22	,	,	PUNCT
gujaf-52	214	23	&	&	CCONJ
gujaf-52	214	24	kechi	kechi	PROPN
gujaf-52	214	25	,	,	PUNCT
gujaf-52	214	26	k.	k.	PROPN
gujaf-52	214	27	(	(	PUNCT
gujaf-52	214	28	2011	2011	NUM
gujaf-52	214	29	)	)	PUNCT
gujaf-52	214	30	.	.	PUNCT
gujaf-52	215	1	linking	link	VERB
gujaf-52	215	2	corporate	corporate	ADJ
gujaf-52	215	3	governance	governance	NOUN
gujaf-52	215	4	with	with	ADP
gujaf-52	215	5	organizational	organizational	ADJ
gujaf-52	215	6	performance	performance	NOUN
gujaf-52	215	7	:	:	PUNCT
gujaf-52	215	8	new	new	ADJ
gujaf-52	215	9	insights	insight	NOUN
gujaf-52	215	10	and	and	CCONJ
gujaf-52	215	11	evidence	evidence	NOUN
gujaf-52	215	12	from	from	ADP
gujaf-52	215	13	nigeria	nigeria	PROPN
gujaf-52	215	14	.	.	PUNCT
gujaf-52	216	1	global	global	ADJ
gujaf-52	216	2	journal	journal	PROPN
gujaf-52	216	3	of	of	ADP
gujaf-52	216	4	management	management	NOUN
gujaf-52	216	5	and	and	CCONJ
gujaf-52	216	6	business	business	NOUN
gujaf-52	216	7	research	research	NOUN
gujaf-52	216	8	volume	volume	NOUN
gujaf-52	216	9	11(12),11	11(12),11	NUM
gujaf-52	216	10	-	-	SYM
gujaf-52	216	11	23	23	NUM
gujaf-52	216	12	.	.	PUNCT
gujaf-52	217	1	hailegebreal	hailegebreal	NOUN
gujaf-52	217	2	,	,	PUNCT
gujaf-52	217	3	d.	d.	PROPN
gujaf-52	217	4	,	,	PUNCT
gujaf-52	217	5	&	&	CCONJ
gujaf-52	217	6	wang	wang	PROPN
gujaf-52	217	7	,	,	PUNCT
gujaf-52	217	8	m.	m.	NOUN
gujaf-52	217	9	(	(	PUNCT
gujaf-52	217	10	2018	2018	NUM
gujaf-52	217	11	)	)	PUNCT
gujaf-52	217	12	.	.	PUNCT
gujaf-52	218	1	determinants	determinant	NOUN
gujaf-52	218	2	of	of	ADP
gujaf-52	218	3	capital	capital	NOUN
gujaf-52	218	4	structure	structure	NOUN
gujaf-52	218	5	of	of	ADP
gujaf-52	218	6	african	african	ADJ
gujaf-52	218	7	firms	firm	NOUN
gujaf-52	218	8	:	:	PUNCT
gujaf-52	218	9	a	a	DET
gujaf-52	218	10	categorical	categorical	ADJ
gujaf-52	218	11	analysis	analysis	NOUN
gujaf-52	218	12	.	.	PUNCT
gujaf-52	219	1	european	european	ADJ
gujaf-52	219	2	journal	journal	PROPN
gujaf-52	219	3	of	of	ADP
gujaf-52	219	4	business	business	NOUN
gujaf-52	219	5	and	and	CCONJ
gujaf-52	219	6	management	management	NOUN
gujaf-52	219	7	,	,	PUNCT
gujaf-52	219	8	10(1	10(1	NUM
gujaf-52	219	9	)	)	PUNCT
gujaf-52	219	10	,	,	PUNCT
gujaf-52	219	11	01	01	NUM
gujaf-52	219	12	-	-	SYM
gujaf-52	219	13	14	14	NUM
gujaf-52	219	14	.	.	PUNCT
gujaf-52	220	1	inanga	inanga	PROPN
gujaf-52	220	2	,	,	PUNCT
gujaf-52	220	3	e.	e.	PROPN
gujaf-52	220	4	l.	l.	PROPN
gujaf-52	220	5	,	,	PUNCT
gujaf-52	220	6	&	&	CCONJ
gujaf-52	220	7	ajayi	ajayi	PROPN
gujaf-52	220	8	,	,	PUNCT
gujaf-52	220	9	c.	c.	PROPN
gujaf-52	220	10	a.	a.	PROPN
gujaf-52	220	11	(	(	PUNCT
gujaf-52	220	12	1999	1999	NUM
gujaf-52	220	13	)	)	PUNCT
gujaf-52	220	14	.	.	PUNCT
gujaf-52	221	1	accountancy	accountancy	NOUN
gujaf-52	221	2	.	.	PUNCT
gujaf-52	222	1	lagos	lago	NOUN
gujaf-52	222	2	:	:	PUNCT
gujaf-52	222	3	the	the	DET
gujaf-52	222	4	cibn	cibn	PROPN
gujaf-52	222	5	press	press	NOUN
gujaf-52	222	6	limited	limit	VERB
gujaf-52	222	7	.	.	PUNCT
gujaf-52	223	1	lawal	lawal	PROPN
gujaf-52	223	2	,	,	PUNCT
gujaf-52	223	3	b.a	b.a	PROPN
gujaf-52	223	4	.	.	PROPN
gujaf-52	223	5	,	,	PUNCT
gujaf-52	223	6	edwin	edwin	PROPN
gujaf-52	223	7	,	,	PUNCT
gujaf-52	223	8	t.k	t.k	PROPN
gujaf-52	223	9	.	.	PROPN
gujaf-52	223	10	,	,	PUNCT
gujaf-52	223	11	kiyanjui	kiyanjui	PROPN
gujaf-52	223	12	,	,	PUNCT
gujaf-52	223	13	m.	m.	PROPN
gujaf-52	223	14	w.	w.	PROPN
gujaf-52	223	15	,	,	PUNCT
gujaf-52	223	16	&	&	CCONJ
gujaf-52	223	17	adisa	adisa	PROPN
gujaf-52	223	18	,	,	PUNCT
gujaf-52	223	19	m.k	m.k	PROPN
gujaf-52	223	20	.	.	PUNCT
gujaf-52	223	21	(	(	PUNCT
gujaf-52	223	22	2014	2014	NUM
gujaf-52	223	23	)	)	PUNCT
gujaf-52	223	24	.	.	PUNCT
gujaf-52	224	1	effects	effect	NOUN
gujaf-52	224	2	of	of	ADP
gujaf-52	224	3	capital	capital	NOUN
gujaf-52	224	4	structure	structure	NOUN
gujaf-52	224	5	on	on	ADP
gujaf-52	224	6	firm	firm	NOUN
gujaf-52	224	7	’s	’s	PART
gujaf-52	224	8	performance	performance	NOUN
gujaf-52	224	9	:	:	PUNCT
gujaf-52	224	10	empirical	empirical	ADJ
gujaf-52	224	11	study	study	NOUN
gujaf-52	224	12	of	of	ADP
gujaf-52	224	13	manufacturing	manufacturing	NOUN
gujaf-52	224	14	companies	company	NOUN
gujaf-52	224	15	in	in	ADP
gujaf-52	224	16	nigeria	nigeria	PROPN
gujaf-52	224	17	.	.	PUNCT
gujaf-52	225	1	journal	journal	PROPN
gujaf-52	225	2	of	of	ADP
gujaf-52	225	3	finance	finance	NOUN
gujaf-52	225	4	and	and	CCONJ
gujaf-52	225	5	investment	investment	NOUN
gujaf-52	225	6	analysis	analysis	NOUN
gujaf-52	225	7	,	,	PUNCT
gujaf-52	225	8	3(4),39	3(4),39	NUM
gujaf-52	225	9	-	-	SYM
gujaf-52	225	10	57	57	NUM
gujaf-52	225	11	.	.	PUNCT
gujaf-52	226	1	musah	musah	PROPN
gujaf-52	226	2	,	,	PUNCT
gujaf-52	226	3	a.	a.	NOUN
gujaf-52	226	4	(	(	PUNCT
gujaf-52	226	5	2018	2018	NUM
gujaf-52	226	6	)	)	PUNCT
gujaf-52	226	7	.	.	PUNCT
gujaf-52	227	1	the	the	DET
gujaf-52	227	2	impact	impact	NOUN
gujaf-52	227	3	of	of	ADP
gujaf-52	227	4	capital	capital	NOUN
gujaf-52	227	5	structure	structure	NOUN
gujaf-52	227	6	on	on	ADP
gujaf-52	227	7	profitability	profitability	NOUN
gujaf-52	227	8	of	of	ADP
gujaf-52	227	9	commercial	commercial	ADJ
gujaf-52	227	10	banks	bank	NOUN
gujaf-52	227	11	in	in	ADP
gujaf-52	227	12	ghana	ghana	PROPN
gujaf-52	227	13	.	.	PUNCT
gujaf-52	228	1	asian	asian	ADJ
gujaf-52	228	2	journal	journal	PROPN
gujaf-52	228	3	of	of	ADP
gujaf-52	228	4	economic	economic	ADJ
gujaf-52	228	5	modelling	modelling	NOUN
gujaf-52	228	6	.	.	PUNCT
gujaf-52	229	1	nsikan	nsikan	PROPN
gujaf-52	229	2	,	,	PUNCT
gujaf-52	229	3	e.	e.	PROPN
gujaf-52	229	4	b.	b.	PROPN
gujaf-52	229	5	,	,	PUNCT
gujaf-52	229	6	chukwuemeka	chukwuemeka	PROPN
gujaf-52	229	7	,	,	PUNCT
gujaf-52	229	8	j.	j.	PROPN
gujaf-52	229	9	a.	a.	PROPN
gujaf-52	229	10	,	,	PUNCT
gujaf-52	229	11	&	&	CCONJ
gujaf-52	229	12	aniekan	aniekan	PROPN
gujaf-52	229	13	jim	jim	PROPN
gujaf-52	229	14	akpaeti	akpaeti	PROPN
gujaf-52	229	15	,	,	PUNCT
gujaf-52	229	16	a.j	a.j	PROPN
gujaf-52	229	17	.	.	PROPN
gujaf-52	229	18	(	(	PUNCT
gujaf-52	229	19	2016	2016	NUM
gujaf-52	229	20	.	.	PUNCT
gujaf-52	230	1	comparative	comparative	ADJ
gujaf-52	230	2	study	study	NOUN
gujaf-52	230	3	of	of	ADP
gujaf-52	230	4	the	the	DET
gujaf-52	230	5	determinants	determinant	NOUN
gujaf-52	230	6	of	of	ADP
gujaf-52	230	7	capital	capital	NOUN
gujaf-52	230	8	structure	structure	NOUN
gujaf-52	230	9	of	of	ADP
gujaf-52	230	10	quoted	quote	VERB
gujaf-52	230	11	and	and	CCONJ
gujaf-52	230	12	unquoted	unquoted	ADJ
gujaf-52	230	13	agro	agro	NOUN
gujaf-52	230	14	-	-	PUNCT
gujaf-52	230	15	based	base	VERB
gujaf-52	230	16	firms	firm	NOUN
gujaf-52	230	17	in	in	ADP
gujaf-52	230	18	nigeria	nigeria	PROPN
gujaf-52	230	19	.	.	PUNCT
gujaf-52	231	1	international	international	ADJ
gujaf-52	231	2	journal	journal	PROPN
gujaf-52	231	3	of	of	ADP
gujaf-52	231	4	food	food	NOUN
gujaf-52	231	5	and	and	CCONJ
gujaf-52	231	6	agricultural	agricultural	ADJ
gujaf-52	231	7	economics	economic	NOUN
gujaf-52	231	8	,	,	PUNCT
gujaf-52	231	9	2	2	NUM
gujaf-52	231	10	(	(	PUNCT
gujaf-52	231	11	2	2	NUM
gujaf-52	231	12	)	)	PUNCT
gujaf-52	231	13	,	,	PUNCT
gujaf-52	231	14	155	155	NUM
gujaf-52	231	15	-	-	SYM
gujaf-52	231	16	168	168	NUM
gujaf-52	231	17	.	.	PUNCT
gujaf-52	232	1	mwangi	mwangi	PROPN
gujaf-52	232	2	c.i	c.i	PROPN
gujaf-52	232	3	,	,	PUNCT
gujaf-52	232	4	anyango	anyango	NOUN
gujaf-52	232	5	m.o	m.o	PROPN
gujaf-52	232	6	.	.	PROPN
gujaf-52	232	7	,	,	PUNCT
gujaf-52	232	8	&	&	CCONJ
gujaf-52	232	9	amenya	amenya	PROPN
gujaf-52	232	10	s	s	PROPN
gujaf-52	232	11	,	,	PUNCT
gujaf-52	232	12	(	(	PUNCT
gujaf-52	232	13	2012	2012	NUM
gujaf-52	232	14	)	)	PUNCT
gujaf-52	232	15	.	.	PUNCT
gujaf-52	233	1	capital	capital	NOUN
gujaf-52	233	2	structure	structure	NOUN
gujaf-52	233	3	adjustment	adjustment	NOUN
gujaf-52	233	4	,	,	PUNCT
gujaf-52	233	5	speed	speed	NOUN
gujaf-52	233	6	of	of	ADP
gujaf-52	233	7	adjustment	adjustment	NOUN
gujaf-52	233	8	and	and	CCONJ
gujaf-52	233	9	optimal	optimal	ADJ
gujaf-52	233	10	target	target	NOUN
gujaf-52	233	11	leverage	leverage	NOUN
gujaf-52	233	12	among	among	ADP
gujaf-52	233	13	firms	firm	NOUN
gujaf-52	233	14	quoted	quote	VERB
gujaf-52	233	15	in	in	ADP
gujaf-52	233	16	nairobi	nairobi	PROPN
gujaf-52	233	17	stock	stock	PROPN
gujaf-52	233	18	exchange	exchange	PROPN
gujaf-52	233	19	.	.	PUNCT
gujaf-52	234	1	international	international	ADJ
gujaf-52	234	2	journal	journal	NOUN
gujaf-52	234	3	for	for	ADP
gujaf-52	234	4	humanities	humanity	NOUN
gujaf-52	234	5	and	and	CCONJ
gujaf-52	234	6	social	social	ADJ
gujaf-52	234	7	sciences	science	NOUN
gujaf-52	234	8	,	,	PUNCT
gujaf-52	234	9	4(2	4(2	NUM
gujaf-52	234	10	)	)	PUNCT
gujaf-52	234	11	,	,	PUNCT
gujaf-52	234	12	23	23	NUM
gujaf-52	234	13	-	-	SYM
gujaf-52	234	14	35	35	NUM
gujaf-52	234	15	.	.	PUNCT
gujaf-52	234	16	nwaiwu	nwaiwu	NOUN
gujaf-52	234	17	,	,	PUNCT
gujaf-52	234	18	j.	j.	PROPN
gujaf-52	234	19	n.	n.	PROPN
gujaf-52	234	20	&	&	CCONJ
gujaf-52	234	21	joseph	joseph	PROPN
gujaf-52	234	22	,	,	PUNCT
gujaf-52	234	23	b.	b.	PROPN
gujaf-52	234	24	(	(	PUNCT
gujaf-52	234	25	2018	2018	NUM
gujaf-52	234	26	)	)	PUNCT
gujaf-52	234	27	.	.	PUNCT
gujaf-52	235	1	core	core	ADJ
gujaf-52	235	2	corporate	corporate	ADJ
gujaf-52	235	3	governance	governance	NOUN
gujaf-52	235	4	structure	structure	NOUN
gujaf-52	235	5	and	and	CCONJ
gujaf-52	235	6	financial	financial	ADJ
gujaf-52	235	7	performance	performance	NOUN
gujaf-52	235	8	of	of	ADP
gujaf-52	235	9	manufacturing	manufacture	VERB
gujaf-52	235	10	companies	company	NOUN
gujaf-52	235	11	in	in	ADP
gujaf-52	235	12	nigeria	nigeria	PROPN
gujaf-52	235	13	.	.	PUNCT
gujaf-52	236	1	nwosa	nwosa	PROPN
gujaf-52	236	2	,	,	PUNCT
gujaf-52	236	3	p.i	p.i	PROPN
gujaf-52	236	4	.	.	PUNCT
gujaf-52	236	5	(	(	PUNCT
gujaf-52	236	6	2018	2018	NUM
gujaf-52	236	7	)	)	PUNCT
gujaf-52	236	8	.	.	PUNCT
gujaf-52	237	1	the	the	DET
gujaf-52	237	2	impact	impact	NOUN
gujaf-52	237	3	of	of	ADP
gujaf-52	237	4	financial	financial	ADJ
gujaf-52	237	5	development	development	NOUN
gujaf-52	237	6	on	on	ADP
gujaf-52	237	7	capital	capital	NOUN
gujaf-52	237	8	structure	structure	NOUN
gujaf-52	237	9	of	of	ADP
gujaf-52	237	10	firms	firm	NOUN
gujaf-52	237	11	in	in	ADP
gujaf-52	237	12	nigeria	nigeria	PROPN
gujaf-52	237	13	.	.	PUNCT
gujaf-52	238	1	journal	journal	PROPN
gujaf-52	238	2	of	of	ADP
gujaf-52	238	3	accounting	accounting	NOUN
gujaf-52	238	4	and	and	CCONJ
gujaf-52	238	5	management	management	NOUN
gujaf-52	238	6	,	,	PUNCT
gujaf-52	238	7	8	8	NUM
gujaf-52	238	8	(	(	PUNCT
gujaf-52	238	9	1	1	NUM
gujaf-52	238	10	)	)	PUNCT
gujaf-52	238	11	,	,	PUNCT
gujaf-52	238	12	69	69	NUM
gujaf-52	238	13	-	-	SYM
gujaf-52	238	14	75	75	NUM
gujaf-52	238	15	.	.	PUNCT
gujaf-52	239	1	onaolapo	onaolapo	PROPN
gujaf-52	239	2	,	,	PUNCT
gujaf-52	239	3	a.a	a.a	PROPN
gujaf-52	239	4	.	.	PROPN
gujaf-52	239	5	,	,	PUNCT
gujaf-52	239	6	kajola	kajola	PROPN
gujaf-52	239	7	,	,	PUNCT
gujaf-52	239	8	s.o	s.o	PROPN
gujaf-52	239	9	&	&	CCONJ
gujaf-52	239	10	nwidodie	nwidodie	PROPN
gujaf-52	239	11	,	,	PUNCT
gujaf-52	239	12	m.b	m.b	PROPN
gujaf-52	239	13	.	.	PROPN
gujaf-52	239	14	(	(	PUNCT
gujaf-52	239	15	2015	2015	NUM
gujaf-52	239	16	)	)	PUNCT
gujaf-52	239	17	.	.	PUNCT
gujaf-52	240	1	determinants	determinant	NOUN
gujaf-52	240	2	of	of	ADP
gujaf-52	240	3	capital	capital	NOUN
gujaf-52	240	4	structure	structure	NOUN
gujaf-52	240	5	:	:	PUNCT
gujaf-52	240	6	a	a	DET
gujaf-52	240	7	study	study	NOUN
gujaf-52	240	8	of	of	ADP
gujaf-52	240	9	nigerian	nigerian	ADJ
gujaf-52	240	10	quoted	quote	VERB
gujaf-52	240	11	companies	company	NOUN
gujaf-52	240	12	.	.	PUNCT
gujaf-52	241	1	european	european	PROPN
gujaf-52	241	2	journal	journal	PROPN
gujaf-52	241	3	of	of	ADP
gujaf-52	241	4	business	business	NOUN
gujaf-52	241	5	and	and	CCONJ
gujaf-52	241	6	management	management	NOUN
gujaf-52	241	7	,	,	PUNCT
gujaf-52	241	8	7(23	7(23	NOUN
gujaf-52	241	9	)	)	PUNCT
gujaf-52	241	10	,	,	PUNCT
gujaf-52	241	11	170	170	NUM
gujaf-52	241	12	-	-	SYM
gujaf-52	241	13	183	183	NUM
gujaf-52	241	14	.	.	PUNCT
gujaf-52	242	1	pandey	pandey	PROPN
gujaf-52	242	2	,	,	PUNCT
gujaf-52	242	3	i.	i.	PROPN
gujaf-52	242	4	m.	m.	PROPN
gujaf-52	242	5	(	(	PUNCT
gujaf-52	242	6	2005	2005	NUM
gujaf-52	242	7	)	)	PUNCT
gujaf-52	242	8	.	.	PUNCT
gujaf-52	243	1	financial	financial	ADJ
gujaf-52	243	2	management	management	NOUN
gujaf-52	243	3	(	(	PUNCT
gujaf-52	243	4	9th	9th	ADJ
gujaf-52	243	5	ed	ed	NOUN
gujaf-52	243	6	.	.	PUNCT
gujaf-52	243	7	)	)	PUNCT
gujaf-52	243	8	.	.	PUNCT
gujaf-52	244	1	new	new	ADJ
gujaf-52	244	2	delhi	delhi	PROPN
gujaf-52	244	3	:	:	PUNCT
gujaf-52	244	4	vikas	vikas	PROPN
gujaf-52	244	5	publishing	publishing	PROPN
gujaf-52	244	6	house	house	PROPN
gujaf-52	244	7	pvt	pvt	PROPN
gujaf-52	244	8	ltd	ltd	PROPN
gujaf-52	244	9	.	.	PROPN
gujaf-52	245	1	rasa	rasa	PROPN
gujaf-52	245	2	,	,	PUNCT
gujaf-52	245	3	n.	n.	PROPN
gujaf-52	245	4	,	,	PUNCT
gujaf-52	245	5	&	&	CCONJ
gujaf-52	245	6	jurgita	jurgita	PROPN
gujaf-52	245	7	,	,	PUNCT
gujaf-52	245	8	s.	s.	PROPN
gujaf-52	245	9	(	(	PUNCT
gujaf-52	245	10	2012	2012	NUM
gujaf-52	245	11	)	)	PUNCT
gujaf-52	245	12	.	.	PUNCT
gujaf-52	246	1	the	the	DET
gujaf-52	246	2	relationship	relationship	NOUN
gujaf-52	246	3	of	of	ADP
gujaf-52	246	4	corporate	corporate	ADJ
gujaf-52	246	5	governance	governance	NOUN
gujaf-52	246	6	decision	decision	NOUN
gujaf-52	246	7	on	on	ADP
gujaf-52	246	8	capital	capital	NOUN
gujaf-52	246	9	structure	structure	NOUN
gujaf-52	246	10	and	and	CCONJ
gujaf-52	246	11	company	company	NOUN
gujaf-52	246	12	’s	’s	PART
gujaf-52	246	13	performance	performance	NOUN
gujaf-52	246	14	:	:	PUNCT
gujaf-52	246	15	evidence	evidence	NOUN
gujaf-52	246	16	from	from	ADP
gujaf-52	246	17	lithuanian	lithuanian	ADJ
gujaf-52	246	18	food	food	NOUN
gujaf-52	246	19	and	and	CCONJ
gujaf-52	246	20	beverages	beverage	NOUN
gujaf-52	246	21	industry	industry	NOUN
gujaf-52	246	22	companies	company	NOUN
gujaf-52	246	23	.	.	PUNCT
gujaf-52	247	1	journal	journal	PROPN
gujaf-52	247	2	of	of	ADP
gujaf-52	247	3	economics	economic	NOUN
gujaf-52	247	4	and	and	CCONJ
gujaf-52	247	5	management	management	NOUN
gujaf-52	247	6	,	,	PUNCT
gujaf-52	247	7	17(2	17(2	NUM
gujaf-52	247	8	)	)	PUNCT
gujaf-52	247	9	,	,	PUNCT
gujaf-52	247	10	480	480	NUM
gujaf-52	247	11	-	-	SYM
gujaf-52	247	12	486	486	NUM
gujaf-52	247	13	.	.	PUNCT
gujaf-52	248	1	salawu	salawu	PROPN
gujaf-52	248	2	,	,	PUNCT
gujaf-52	248	3	r.o	r.o	PROPN
gujaf-52	248	4	.	.	PROPN
gujaf-52	248	5	(	(	PUNCT
gujaf-52	248	6	2007	2007	NUM
gujaf-52	248	7	)	)	PUNCT
gujaf-52	248	8	.	.	PUNCT
gujaf-52	249	1	an	an	DET
gujaf-52	249	2	empirical	empirical	ADJ
gujaf-52	249	3	analysis	analysis	NOUN
gujaf-52	249	4	of	of	ADP
gujaf-52	249	5	the	the	DET
gujaf-52	249	6	capital	capital	NOUN
gujaf-52	249	7	structure	structure	NOUN
gujaf-52	249	8	of	of	ADP
gujaf-52	249	9	selected	select	VERB
gujaf-52	249	10	quoted	quote	VERB
gujaf-52	249	11	companies	company	NOUN
gujaf-52	249	12	in	in	ADP
gujaf-52	249	13	nigeria	nigeria	PROPN
gujaf-52	249	14	.	.	PUNCT
gujaf-52	250	1	the	the	DET
gujaf-52	250	2	international	international	ADJ
gujaf-52	250	3	journal	journal	NOUN
gujaf-52	250	4	of	of	ADP
gujaf-52	250	5	applied	apply	VERB
gujaf-52	250	6	economics	economic	NOUN
gujaf-52	250	7	and	and	CCONJ
gujaf-52	250	8	finance	finance	NOUN
gujaf-52	250	9	,	,	PUNCT
gujaf-52	250	10	1(1	1(1	NUM
gujaf-52	250	11	)	)	PUNCT
gujaf-52	250	12	,	,	PUNCT
gujaf-52	250	13	16	16	NUM
gujaf-52	250	14	-	-	SYM
gujaf-52	250	15	28	28	NUM
gujaf-52	250	16	.	.	PUNCT
gujaf-52	251	1	gusau	gusau	PROPN
gujaf-52	251	2	journal	journal	PROPN
gujaf-52	251	3	of	of	ADP
gujaf-52	251	4	accounting	accounting	NOUN
gujaf-52	251	5	and	and	CCONJ
gujaf-52	251	6	finance	finance	NOUN
gujaf-52	251	7	,	,	PUNCT
gujaf-52	251	8	vol	vol	NOUN
gujaf-52	251	9	.	.	PROPN
gujaf-52	251	10	2	2	NUM
gujaf-52	251	11	,	,	PUNCT
gujaf-52	251	12	issue	issue	NOUN
gujaf-52	251	13	1	1	NUM
gujaf-52	251	14	,	,	PUNCT
gujaf-52	251	15	april	april	PROPN
gujaf-52	251	16	,	,	PUNCT
gujaf-52	251	17	2021	2021	NUM
gujaf-52	251	18	12	12	NUM