id	sid	tid	token	lemma	pos
gujaf-81	1	1	gusau	gusau	PROPN
gujaf-81	1	2	journal	journal	NOUN
gujaf-81	1	3	of	of	ADP
gujaf-81	1	4	accounting	accounting	NOUN
gujaf-81	1	5	and	and	CCONJ
gujaf-81	1	6	finance	finance	NOUN
gujaf-81	1	7	,	,	PUNCT
gujaf-81	1	8	vol	vol	NOUN
gujaf-81	1	9	.	.	PROPN
gujaf-81	1	10	2	2	NUM
gujaf-81	1	11	,	,	PUNCT
gujaf-81	1	12	issue	issue	NOUN
gujaf-81	1	13	1	1	NUM
gujaf-81	1	14	,	,	PUNCT
gujaf-81	1	15	april	april	PROPN
gujaf-81	1	16	,	,	PUNCT
gujaf-81	1	17	2021	2021	NUM
gujaf-81	1	18	1	1	NUM
gujaf-81	1	19	gusau	gusau	ADJ
gujaf-81	1	20	journal	journal	NOUN
gujaf-81	1	21	of	of	ADP
gujaf-81	1	22	accounting	accounting	NOUN
gujaf-81	1	23	and	and	CCONJ
gujaf-81	1	24	finance	finance	NOUN
gujaf-81	1	25	(	(	PUNCT
gujaf-81	1	26	gujaf	gujaf	NOUN
gujaf-81	1	27	)	)	PUNCT
gujaf-81	1	28	vol	vol	NOUN
gujaf-81	1	29	.	.	NOUN
gujaf-81	1	30	2	2	NUM
gujaf-81	1	31	issue	issue	NOUN
gujaf-81	1	32	1	1	NUM
gujaf-81	1	33	,	,	PUNCT
gujaf-81	1	34	april	april	PROPN
gujaf-81	1	35	,	,	PUNCT
gujaf-81	1	36	2021	2021	NUM
gujaf-81	1	37	issn	issn	X
gujaf-81	1	38	:	:	PUNCT
gujaf-81	1	39	2756	2756	NUM
gujaf-81	1	40	-	-	PUNCT
gujaf-81	1	41	665x	665x	NOUN
gujaf-81	1	42	a	a	DET
gujaf-81	1	43	publication	publication	NOUN
gujaf-81	1	44	of	of	ADP
gujaf-81	1	45	department	department	NOUN
gujaf-81	1	46	of	of	ADP
gujaf-81	1	47	accounting	accounting	NOUN
gujaf-81	1	48	and	and	CCONJ
gujaf-81	1	49	finance	finance	NOUN
gujaf-81	1	50	,	,	PUNCT
gujaf-81	1	51	faculty	faculty	NOUN
gujaf-81	1	52	of	of	ADP
gujaf-81	1	53	management	management	NOUN
gujaf-81	1	54	and	and	CCONJ
gujaf-81	1	55	social	social	ADJ
gujaf-81	1	56	sciences	science	NOUN
gujaf-81	1	57	,	,	PUNCT
gujaf-81	1	58	federal	federal	ADJ
gujaf-81	1	59	university	university	NOUN
gujaf-81	1	60	gusau	gusau	NOUN
gujaf-81	1	61	,	,	PUNCT
gujaf-81	1	62	zamfara	zamfara	PROPN
gujaf-81	1	63	state	state	PROPN
gujaf-81	1	64	-nigeria	-nigeria	PROPN
gujaf-81	1	65	gusau	gusau	ADJ
gujaf-81	1	66	journal	journal	NOUN
gujaf-81	1	67	of	of	ADP
gujaf-81	1	68	accounting	accounting	NOUN
gujaf-81	1	69	and	and	CCONJ
gujaf-81	1	70	finance	finance	NOUN
gujaf-81	1	71	,	,	PUNCT
gujaf-81	1	72	vol	vol	NOUN
gujaf-81	1	73	.	.	PROPN
gujaf-81	1	74	2	2	NUM
gujaf-81	1	75	,	,	PUNCT
gujaf-81	1	76	issue	issue	NOUN
gujaf-81	1	77	1	1	NUM
gujaf-81	1	78	,	,	PUNCT
gujaf-81	1	79	april	april	PROPN
gujaf-81	1	80	,	,	PUNCT
gujaf-81	1	81	2021	2021	NUM
gujaf-81	1	82	2	2	NUM
gujaf-81	1	83	working	working	NOUN
gujaf-81	1	84	capital	capital	NOUN
gujaf-81	1	85	management	management	NOUN
gujaf-81	1	86	and	and	CCONJ
gujaf-81	1	87	profitability	profitability	NOUN
gujaf-81	1	88	of	of	ADP
gujaf-81	1	89	listed	list	VERB
gujaf-81	1	90	healthcare	healthcare	NOUN
gujaf-81	1	91	firms	firm	NOUN
gujaf-81	1	92	in	in	ADP
gujaf-81	1	93	nigeria	nigeria	PROPN
gujaf-81	1	94	muhammad	muhammad	PROPN
gujaf-81	1	95	lawal	lawal	PROPN
gujaf-81	1	96	bawa	bawa	PROPN
gujaf-81	1	97	maru	maru	PROPN
gujaf-81	1	98	department	department	PROPN
gujaf-81	1	99	of	of	ADP
gujaf-81	1	100	accountancy	accountancy	PROPN
gujaf-81	1	101	abba	abba	PROPN
gujaf-81	1	102	gusau	gusau	PROPN
gujaf-81	1	103	polytechnic	polytechnic	ADJ
gujaf-81	1	104	,	,	PUNCT
gujaf-81	1	105	talata	talata	ADJ
gujaf-81	1	106	mafara	mafara	ADJ
gujaf-81	1	107	-	-	PUNCT
gujaf-81	1	108	zamfara	zamfara	PROPN
gujaf-81	1	109	zamfara	zamfara	PROPN
gujaf-81	1	110	state	state	PROPN
gujaf-81	1	111	.	.	PUNCT
gujaf-81	2	1	+2348065958677	+2348065958677	PROPN
gujaf-81	2	2	,	,	PUNCT
gujaf-81	2	3	lawalbawa82@gmail.com	lawalbawa82@gmail.com	PROPN
gujaf-81	2	4	adamu	adamu	PROPN
gujaf-81	2	5	magaji	magaji	PROPN
gujaf-81	2	6	department	department	PROPN
gujaf-81	2	7	of	of	ADP
gujaf-81	2	8	accounting	accounting	NOUN
gujaf-81	2	9	and	and	CCONJ
gujaf-81	2	10	finance	finance	PROPN
gujaf-81	2	11	federal	federal	PROPN
gujaf-81	2	12	university	university	PROPN
gujaf-81	2	13	gusau	gusau	PROPN
gujaf-81	2	14	,	,	PUNCT
gujaf-81	2	15	zamfara	zamfara	PROPN
gujaf-81	2	16	-	-	PROPN
gujaf-81	2	17	nigeria	nigeria	PROPN
gujaf-81	2	18	+2347066544311	+2347066544311	NOUN
gujaf-81	2	19	,	,	PUNCT
gujaf-81	2	20	adamszinatu@gmail.com	adamszinatu@gmail.com	X
gujaf-81	3	1	haruna	haruna	PROPN
gujaf-81	3	2	daddau	daddau	VERB
gujaf-81	3	3	phd	phd	PROPN
gujaf-81	3	4	department	department	PROPN
gujaf-81	3	5	of	of	ADP
gujaf-81	3	6	accounting	accounting	PROPN
gujaf-81	3	7	kaduna	kaduna	PROPN
gujaf-81	3	8	state	state	PROPN
gujaf-81	3	9	university	university	PROPN
gujaf-81	3	10	,	,	PUNCT
gujaf-81	3	11	kaduna	kaduna	PROPN
gujaf-81	3	12	-	-	PUNCT
gujaf-81	3	13	nigeria	nigeria	PROPN
gujaf-81	3	14	+2348037006042	+2348037006042	NUM
gujaf-81	3	15	,	,	PUNCT
gujaf-81	3	16	harunadaddau@gmail.com	harunadaddau@gmail.com	X
gujaf-81	3	17	saifullahi	saifullahi	VERB
gujaf-81	3	18	abdullahi	abdullahi	PRON
gujaf-81	3	19	mazadu	mazadu	ADJ
gujaf-81	3	20	phd	phd	PROPN
gujaf-81	3	21	department	department	PROPN
gujaf-81	3	22	of	of	ADP
gujaf-81	3	23	procurement	procurement	NOUN
gujaf-81	3	24	and	and	CCONJ
gujaf-81	3	25	supply	supply	NOUN
gujaf-81	3	26	chain	chain	NOUN
gujaf-81	3	27	management	management	NOUN
gujaf-81	3	28	kaduna	kaduna	PROPN
gujaf-81	3	29	state	state	PROPN
gujaf-81	3	30	university	university	PROPN
gujaf-81	3	31	,	,	PUNCT
gujaf-81	3	32	kaduna	kaduna	PROPN
gujaf-81	3	33	-	-	PUNCT
gujaf-81	3	34	nigeria	nigeria	PROPN
gujaf-81	3	35	+2348033581343	+2348033581343	PROPN
gujaf-81	3	36	,	,	PUNCT
gujaf-81	3	37	hanan4dad@gmail.com	hanan4dad@gmail.com	X
gujaf-81	4	1	abstract	abstract	ADJ
gujaf-81	4	2	this	this	DET
gujaf-81	4	3	work	work	NOUN
gujaf-81	4	4	examined	examine	VERB
gujaf-81	4	5	the	the	DET
gujaf-81	4	6	consequence	consequence	NOUN
gujaf-81	4	7	of	of	ADP
gujaf-81	4	8	operational	operational	ADJ
gujaf-81	4	9	capital	capital	NOUN
gujaf-81	4	10	management	management	NOUN
gujaf-81	4	11	on	on	ADP
gujaf-81	4	12	corporate	corporate	ADJ
gujaf-81	4	13	performance	performance	NOUN
gujaf-81	4	14	in	in	ADP
gujaf-81	4	15	nigerian	nigerian	ADJ
gujaf-81	4	16	listed	list	VERB
gujaf-81	4	17	manufacturing	manufacturing	NOUN
gujaf-81	4	18	firms	firm	NOUN
gujaf-81	4	19	.	.	PUNCT
gujaf-81	5	1	selected	select	VERB
gujaf-81	5	2	companies	company	NOUN
gujaf-81	5	3	’	’	PART
gujaf-81	5	4	data	datum	NOUN
gujaf-81	5	5	were	be	AUX
gujaf-81	5	6	extracted	extract	VERB
gujaf-81	5	7	for	for	ADP
gujaf-81	5	8	a	a	DET
gujaf-81	5	9	period	period	NOUN
gujaf-81	5	10	of	of	ADP
gujaf-81	5	11	seven	seven	NUM
gujaf-81	5	12	years	year	NOUN
gujaf-81	5	13	(	(	PUNCT
gujaf-81	5	14	2013	2013	NUM
gujaf-81	5	15	-	-	SYM
gujaf-81	5	16	2019	2019	NUM
gujaf-81	5	17	)	)	PUNCT
gujaf-81	5	18	.	.	PUNCT
gujaf-81	6	1	correlation	correlation	NOUN
gujaf-81	6	2	research	research	NOUN
gujaf-81	6	3	and	and	CCONJ
gujaf-81	6	4	multiple	multiple	ADJ
gujaf-81	6	5	regressions	regression	NOUN
gujaf-81	6	6	were	be	AUX
gujaf-81	6	7	adopted	adopt	VERB
gujaf-81	6	8	as	as	ADP
gujaf-81	6	9	research	research	NOUN
gujaf-81	6	10	design	design	NOUN
gujaf-81	6	11	and	and	CCONJ
gujaf-81	6	12	technique	technique	NOUN
gujaf-81	6	13	of	of	ADP
gujaf-81	6	14	data	datum	NOUN
gujaf-81	6	15	analysis	analysis	NOUN
gujaf-81	6	16	respectively	respectively	ADV
gujaf-81	6	17	.	.	PUNCT
gujaf-81	7	1	result	result	NOUN
gujaf-81	7	2	from	from	ADP
gujaf-81	7	3	the	the	DET
gujaf-81	7	4	study	study	NOUN
gujaf-81	7	5	indicated	indicate	VERB
gujaf-81	7	6	that	that	SCONJ
gujaf-81	7	7	inventory	inventory	NOUN
gujaf-81	7	8	conversion	conversion	NOUN
gujaf-81	7	9	cycle	cycle	NOUN
gujaf-81	7	10	and	and	CCONJ
gujaf-81	7	11	average	average	ADJ
gujaf-81	7	12	payment	payment	NOUN
gujaf-81	7	13	period	period	NOUN
gujaf-81	7	14	effect	effect	NOUN
gujaf-81	7	15	on	on	ADP
gujaf-81	7	16	profitability	profitability	NOUN
gujaf-81	7	17	;	;	PUNCT
gujaf-81	7	18	cash	cash	NOUN
gujaf-81	7	19	conversion	conversion	NOUN
gujaf-81	7	20	cycle	cycle	NOUN
gujaf-81	7	21	is	be	AUX
gujaf-81	7	22	connected	connect	VERB
gujaf-81	7	23	amid	amid	ADP
gujaf-81	7	24	profitability	profitability	NOUN
gujaf-81	7	25	,	,	PUNCT
gujaf-81	7	26	and	and	CCONJ
gujaf-81	7	27	average	average	ADJ
gujaf-81	7	28	collection	collection	NOUN
gujaf-81	7	29	period	period	NOUN
gujaf-81	7	30	shows	show	VERB
gujaf-81	7	31	a	a	DET
gujaf-81	7	32	negative	negative	ADJ
gujaf-81	7	33	insignificant	insignificant	ADJ
gujaf-81	7	34	association	association	NOUN
gujaf-81	7	35	with	with	ADP
gujaf-81	7	36	profitability	profitability	NOUN
gujaf-81	7	37	.	.	PUNCT
gujaf-81	8	1	management	management	NOUN
gujaf-81	8	2	is	be	AUX
gujaf-81	8	3	expected	expect	VERB
gujaf-81	8	4	to	to	PART
gujaf-81	8	5	generate	generate	VERB
gujaf-81	8	6	worth	worth	ADJ
gujaf-81	8	7	for	for	ADP
gujaf-81	8	8	their	their	PRON
gujaf-81	8	9	shareholders	shareholder	NOUN
gujaf-81	8	10	by	by	ADP
gujaf-81	8	11	controlling	control	VERB
gujaf-81	8	12	the	the	DET
gujaf-81	8	13	account	account	NOUN
gujaf-81	8	14	receivable	receivable	ADJ
gujaf-81	8	15	days	day	NOUN
gujaf-81	8	16	and	and	CCONJ
gujaf-81	8	17	rising	rise	VERB
gujaf-81	8	18	the	the	DET
gujaf-81	8	19	accounts	account	NOUN
gujaf-81	8	20	payment	payment	NOUN
gujaf-81	8	21	time	time	NOUN
gujaf-81	8	22	and	and	CCONJ
gujaf-81	8	23	inventories	inventory	NOUN
gujaf-81	8	24	to	to	ADP
gujaf-81	8	25	a	a	DET
gujaf-81	8	26	realistic	realistic	ADJ
gujaf-81	8	27	time	time	NOUN
gujaf-81	8	28	ceiling	ceiling	NOUN
gujaf-81	8	29	.	.	PUNCT
gujaf-81	9	1	resting	rest	VERB
gujaf-81	9	2	on	on	ADP
gujaf-81	9	3	this	this	DET
gujaf-81	9	4	basis	basis	NOUN
gujaf-81	9	5	,	,	PUNCT
gujaf-81	9	6	the	the	DET
gujaf-81	9	7	work	work	NOUN
gujaf-81	9	8	recommended	recommend	VERB
gujaf-81	9	9	that	that	SCONJ
gujaf-81	9	10	healthcare	healthcare	NOUN
gujaf-81	9	11	firms	firm	NOUN
gujaf-81	9	12	should	should	AUX
gujaf-81	9	13	advance	advance	VERB
gujaf-81	9	14	their	their	PRON
gujaf-81	9	15	organization	organization	NOUN
gujaf-81	9	16	of	of	ADP
gujaf-81	9	17	stock	stock	NOUN
gujaf-81	9	18	so	so	SCONJ
gujaf-81	9	19	as	as	SCONJ
gujaf-81	9	20	to	to	PART
gujaf-81	9	21	strap	strap	VERB
gujaf-81	9	22	up	up	ADP
gujaf-81	9	23	fewer	few	ADJ
gujaf-81	9	24	cash	cash	NOUN
gujaf-81	9	25	inventories	inventory	NOUN
gujaf-81	9	26	.	.	PUNCT
gujaf-81	10	1	keywords	keyword	NOUN
gujaf-81	10	2	:	:	PUNCT
gujaf-81	10	3	working	work	VERB
gujaf-81	10	4	capital	capital	NOUN
gujaf-81	10	5	,	,	PUNCT
gujaf-81	10	6	profitability	profitability	NOUN
gujaf-81	10	7	,	,	PUNCT
gujaf-81	10	8	healthcare	healthcare	NOUN
gujaf-81	10	9	firms	firm	NOUN
gujaf-81	10	10	,	,	PUNCT
gujaf-81	10	11	inventory	inventory	NOUN
gujaf-81	10	12	conversion	conversion	NOUN
gujaf-81	10	13	circle	circle	NOUN
gujaf-81	10	14	mailto:lawalbawa82@gmail.com	mailto:lawalbawa82@gmail.com	PROPN
gujaf-81	10	15	mailto:adamszinatu@gmail.com	mailto:adamszinatu@gmail.com	PROPN
gujaf-81	11	1	mailto:harunadaddau@gmail.com	mailto:harunadaddau@gmail.com	PROPN
gujaf-81	11	2	mailto:hanan4dad@gmail.com	mailto:hanan4dad@gmail.com	PROPN
gujaf-81	11	3	gusau	gusau	PROPN
gujaf-81	11	4	journal	journal	PROPN
gujaf-81	11	5	of	of	ADP
gujaf-81	11	6	accounting	accounting	NOUN
gujaf-81	11	7	and	and	CCONJ
gujaf-81	11	8	finance	finance	NOUN
gujaf-81	11	9	,	,	PUNCT
gujaf-81	11	10	vol	vol	NOUN
gujaf-81	11	11	.	.	PROPN
gujaf-81	11	12	2	2	NUM
gujaf-81	11	13	,	,	PUNCT
gujaf-81	11	14	issue	issue	NOUN
gujaf-81	11	15	1	1	NUM
gujaf-81	11	16	,	,	PUNCT
gujaf-81	11	17	april	april	PROPN
gujaf-81	11	18	,	,	PUNCT
gujaf-81	11	19	2021	2021	NUM
gujaf-81	11	20	3	3	NUM
gujaf-81	11	21	1	1	NUM
gujaf-81	11	22	.	.	PUNCT
gujaf-81	12	1	introduction	introduction	NOUN
gujaf-81	12	2	healthcare	healthcare	PROPN
gujaf-81	12	3	industry	industry	NOUN
gujaf-81	12	4	is	be	AUX
gujaf-81	12	5	among	among	ADP
gujaf-81	12	6	the	the	DET
gujaf-81	12	7	important	important	ADJ
gujaf-81	12	8	industries	industry	NOUN
gujaf-81	12	9	for	for	ADP
gujaf-81	12	10	countries	country	NOUN
gujaf-81	12	11	growth	growth	NOUN
gujaf-81	12	12	and	and	CCONJ
gujaf-81	12	13	a	a	DET
gujaf-81	12	14	significant	significant	ADJ
gujaf-81	12	15	pointer	pointer	NOUN
gujaf-81	12	16	of	of	ADP
gujaf-81	12	17	domestic	domestic	ADJ
gujaf-81	12	18	economic	economic	ADJ
gujaf-81	12	19	expansion	expansion	NOUN
gujaf-81	12	20	.	.	PUNCT
gujaf-81	13	1	working	work	VERB
gujaf-81	13	2	capital	capital	NOUN
gujaf-81	13	3	is	be	AUX
gujaf-81	13	4	seen	see	VERB
gujaf-81	13	5	as	as	ADP
gujaf-81	13	6	the	the	DET
gujaf-81	13	7	blood	blood	NOUN
gujaf-81	13	8	flow	flow	NOUN
gujaf-81	13	9	in	in	ADP
gujaf-81	13	10	life	life	NOUN
gujaf-81	13	11	for	for	ADP
gujaf-81	13	12	firms	firm	NOUN
gujaf-81	13	13	.	.	PUNCT
gujaf-81	14	1	working	work	VERB
gujaf-81	14	2	capital	capital	NOUN
gujaf-81	14	3	provides	provide	VERB
gujaf-81	14	4	the	the	DET
gujaf-81	14	5	present	present	ADJ
gujaf-81	14	6	state	state	NOUN
gujaf-81	14	7	of	of	ADP
gujaf-81	14	8	the	the	DET
gujaf-81	14	9	enterprise	enterprise	NOUN
gujaf-81	14	10	as	as	ADV
gujaf-81	14	11	well	well	ADV
gujaf-81	14	12	as	as	ADP
gujaf-81	14	13	the	the	DET
gujaf-81	14	14	ability	ability	NOUN
gujaf-81	14	15	to	to	PART
gujaf-81	14	16	maintain	maintain	VERB
gujaf-81	14	17	operating	operate	VERB
gujaf-81	14	18	.	.	PUNCT
gujaf-81	15	1	according	accord	VERB
gujaf-81	15	2	to	to	ADP
gujaf-81	15	3	almazari	almazari	PROPN
gujaf-81	15	4	(	(	PUNCT
gujaf-81	15	5	2013	2013	NUM
gujaf-81	15	6	)	)	PUNCT
gujaf-81	15	7	operational	operational	ADJ
gujaf-81	15	8	capital	capital	NOUN
gujaf-81	15	9	management	management	NOUN
gujaf-81	15	10	,	,	PUNCT
gujaf-81	15	11	is	be	AUX
gujaf-81	15	12	the	the	DET
gujaf-81	15	13	organization	organization	NOUN
gujaf-81	15	14	of	of	ADP
gujaf-81	15	15	current	current	ADJ
gujaf-81	15	16	resources	resource	NOUN
gujaf-81	15	17	and	and	CCONJ
gujaf-81	15	18	current	current	ADJ
gujaf-81	15	19	liabilities	liability	NOUN
gujaf-81	15	20	,	,	PUNCT
gujaf-81	15	21	straight	straight	ADV
gujaf-81	15	22	affects	affect	VERB
gujaf-81	15	23	profitability	profitability	NOUN
gujaf-81	15	24	and	and	CCONJ
gujaf-81	15	25	the	the	DET
gujaf-81	15	26	estimation	estimation	NOUN
gujaf-81	15	27	of	of	ADP
gujaf-81	15	28	companies	company	NOUN
gujaf-81	15	29	in	in	ADP
gujaf-81	15	30	the	the	DET
gujaf-81	15	31	market	market	NOUN
gujaf-81	15	32	.	.	PUNCT
gujaf-81	16	1	working	work	VERB
gujaf-81	16	2	capital	capital	NOUN
gujaf-81	16	3	is	be	AUX
gujaf-81	16	4	essentially	essentially	ADV
gujaf-81	16	5	company	company	NOUN
gujaf-81	16	6	's	's	PART
gujaf-81	16	7	current	current	ADJ
gujaf-81	16	8	assets	asset	NOUN
gujaf-81	16	9	that	that	PRON
gujaf-81	16	10	are	be	AUX
gujaf-81	16	11	part	part	NOUN
gujaf-81	16	12	of	of	ADP
gujaf-81	16	13	the	the	DET
gujaf-81	16	14	economic	economic	ADJ
gujaf-81	16	15	wealth	wealth	NOUN
gujaf-81	16	16	of	of	ADP
gujaf-81	16	17	businesses	business	NOUN
gujaf-81	16	18	that	that	PRON
gujaf-81	16	19	transform	transform	VERB
gujaf-81	16	20	from	from	ADP
gujaf-81	16	21	one	one	NUM
gujaf-81	16	22	form	form	NOUN
gujaf-81	16	23	to	to	ADP
gujaf-81	16	24	another	another	PRON
gujaf-81	16	25	throughout	throughout	ADP
gujaf-81	16	26	day	day	NOUN
gujaf-81	16	27	-	-	PUNCT
gujaf-81	16	28	to	to	ADP
gujaf-81	16	29	-	-	PUNCT
gujaf-81	16	30	day	day	NOUN
gujaf-81	16	31	operation	operation	NOUN
gujaf-81	16	32	of	of	ADP
gujaf-81	16	33	the	the	DET
gujaf-81	16	34	firm	firm	NOUN
gujaf-81	16	35	(	(	PUNCT
gujaf-81	16	36	şamiloğlu	şamiloğlu	NOUN
gujaf-81	16	37	&	&	CCONJ
gujaf-81	16	38	akgün	akgün	NOUN
gujaf-81	16	39	2016	2016	NUM
gujaf-81	16	40	)	)	PUNCT
gujaf-81	16	41	.	.	PUNCT
gujaf-81	17	1	current	current	ADJ
gujaf-81	17	2	assets	asset	NOUN
gujaf-81	17	3	consist	consist	VERB
gujaf-81	17	4	primarily	primarily	ADV
gujaf-81	17	5	of	of	ADP
gujaf-81	17	6	currency	currency	NOUN
gujaf-81	17	7	,	,	PUNCT
gujaf-81	17	8	prepayments	prepayment	NOUN
gujaf-81	17	9	,	,	PUNCT
gujaf-81	17	10	temporary	temporary	ADJ
gujaf-81	17	11	investments	investment	NOUN
gujaf-81	17	12	and	and	CCONJ
gujaf-81	17	13	accounts	account	VERB
gujaf-81	17	14	receivable	receivable	ADJ
gujaf-81	17	15	.	.	PUNCT
gujaf-81	18	1	the	the	DET
gujaf-81	18	2	operational	operational	ADJ
gujaf-81	18	3	resources	resource	NOUN
gujaf-81	18	4	management	management	NOUN
gujaf-81	18	5	of	of	ADP
gujaf-81	18	6	a	a	DET
gujaf-81	18	7	company	company	NOUN
gujaf-81	18	8	has	have	AUX
gujaf-81	18	9	been	be	AUX
gujaf-81	18	10	known	know	VERB
gujaf-81	18	11	to	to	PART
gujaf-81	18	12	be	be	AUX
gujaf-81	18	13	a	a	DET
gujaf-81	18	14	important	important	ADJ
gujaf-81	18	15	area	area	NOUN
gujaf-81	18	16	of	of	ADP
gujaf-81	18	17	financial	financial	ADJ
gujaf-81	18	18	administration	administration	NOUN
gujaf-81	18	19	.	.	PUNCT
gujaf-81	19	1	the	the	DET
gujaf-81	19	2	key	key	ADJ
gujaf-81	19	3	objective	objective	NOUN
gujaf-81	19	4	of	of	ADP
gujaf-81	19	5	wcm	wcm	NOUN
gujaf-81	19	6	is	be	AUX
gujaf-81	19	7	to	to	PART
gujaf-81	19	8	preserve	preserve	VERB
gujaf-81	19	9	best	good	ADJ
gujaf-81	19	10	possible	possible	ADJ
gujaf-81	19	11	equilibrium	equilibrium	NOUN
gujaf-81	19	12	amid	amid	ADP
gujaf-81	19	13	working	work	VERB
gujaf-81	19	14	capital	capital	NOUN
gujaf-81	19	15	element	element	NOUN
gujaf-81	19	16	(	(	PUNCT
gujaf-81	19	17	gitmen	gitman	NOUN
gujaf-81	19	18	,	,	PUNCT
gujaf-81	19	19	2009	2009	NUM
gujaf-81	19	20	)	)	PUNCT
gujaf-81	19	21	.	.	PUNCT
gujaf-81	20	1	the	the	DET
gujaf-81	20	2	conventional	conventional	ADJ
gujaf-81	20	3	operational	operational	ADJ
gujaf-81	20	4	capital	capital	NOUN
gujaf-81	20	5	perception	perception	NOUN
gujaf-81	20	6	is	be	AUX
gujaf-81	20	7	the	the	DET
gujaf-81	20	8	variation	variation	NOUN
gujaf-81	20	9	amid	amid	ADP
gujaf-81	20	10	current	current	ADJ
gujaf-81	20	11	liabilities	liability	NOUN
gujaf-81	20	12	and	and	CCONJ
gujaf-81	20	13	current	current	ADJ
gujaf-81	20	14	assets	asset	NOUN
gujaf-81	20	15	.	.	PUNCT
gujaf-81	21	1	this	this	PRON
gujaf-81	21	2	however	however	ADV
gujaf-81	21	3	does	do	AUX
gujaf-81	21	4	not	not	PART
gujaf-81	21	5	offer	offer	VERB
gujaf-81	21	6	a	a	DET
gujaf-81	21	7	precise	precise	ADJ
gujaf-81	21	8	understanding	understanding	NOUN
gujaf-81	21	9	of	of	ADP
gujaf-81	21	10	the	the	DET
gujaf-81	21	11	liquidity	liquidity	NOUN
gujaf-81	21	12	of	of	ADP
gujaf-81	21	13	the	the	DET
gujaf-81	21	14	company	company	NOUN
gujaf-81	21	15	.	.	PUNCT
gujaf-81	22	1	firms	firm	NOUN
gujaf-81	22	2	,	,	PUNCT
gujaf-81	22	3	either	either	CCONJ
gujaf-81	22	4	for	for	ADP
gujaf-81	22	5	profit	profit	NOUN
gujaf-81	22	6	making	making	NOUN
gujaf-81	22	7	or	or	CCONJ
gujaf-81	22	8	else	else	ADV
gujaf-81	22	9	and	and	CCONJ
gujaf-81	22	10	regardless	regardless	ADV
gujaf-81	22	11	of	of	ADP
gujaf-81	22	12	magnitude	magnitude	NOUN
gujaf-81	22	13	and	and	CCONJ
gujaf-81	22	14	kind	kind	ADV
gujaf-81	22	15	of	of	ADP
gujaf-81	22	16	business	business	NOUN
gujaf-81	22	17	needs	need	VERB
gujaf-81	22	18	essential	essential	ADJ
gujaf-81	22	19	sum	sum	NOUN
gujaf-81	22	20	of	of	ADP
gujaf-81	22	21	working	work	VERB
gujaf-81	22	22	capital	capital	NOUN
gujaf-81	22	23	.	.	PUNCT
gujaf-81	23	1	largely	largely	ADV
gujaf-81	23	2	,	,	PUNCT
gujaf-81	23	3	liquidity	liquidity	NOUN
gujaf-81	23	4	maintenance	maintenance	NOUN
gujaf-81	23	5	,	,	PUNCT
gujaf-81	23	6	profitability	profitability	NOUN
gujaf-81	23	7	and	and	CCONJ
gujaf-81	23	8	solvency	solvency	NOUN
gujaf-81	23	9	of	of	ADP
gujaf-81	23	10	business	business	NOUN
gujaf-81	23	11	featured	feature	VERB
gujaf-81	23	12	working	working	NOUN
gujaf-81	23	13	capital	capital	NOUN
gujaf-81	23	14	(	(	PUNCT
gujaf-81	23	15	mukhopadhyay	mukhopadhyay	NOUN
gujaf-81	23	16	,	,	PUNCT
gujaf-81	23	17	2004	2004	NUM
gujaf-81	23	18	)	)	PUNCT
gujaf-81	23	19	.	.	PUNCT
gujaf-81	24	1	specific	specific	ADJ
gujaf-81	24	2	working	work	VERB
gujaf-81	24	3	capital	capital	NOUN
gujaf-81	24	4	components	component	NOUN
gujaf-81	24	5	comprising	comprising	NOUN
gujaf-81	24	6	of	of	ADP
gujaf-81	24	7	cash	cash	NOUN
gujaf-81	24	8	,	,	PUNCT
gujaf-81	24	9	account	account	NOUN
gujaf-81	24	10	receivables	receivables	NOUN
gujaf-81	24	11	,	,	PUNCT
gujaf-81	24	12	inventory	inventory	NOUN
gujaf-81	24	13	organization	organization	NOUN
gujaf-81	24	14	and	and	CCONJ
gujaf-81	24	15	marketable	marketable	ADJ
gujaf-81	24	16	securities	security	NOUN
gujaf-81	24	17	play	play	VERB
gujaf-81	24	18	an	an	DET
gujaf-81	24	19	important	important	ADJ
gujaf-81	24	20	part	part	NOUN
gujaf-81	24	21	in	in	ADP
gujaf-81	24	22	the	the	DET
gujaf-81	24	23	performance	performance	NOUN
gujaf-81	24	24	of	of	ADP
gujaf-81	24	25	company	company	NOUN
gujaf-81	24	26	.	.	PUNCT
gujaf-81	25	1	the	the	DET
gujaf-81	25	2	working	work	VERB
gujaf-81	25	3	capital	capital	NOUN
gujaf-81	25	4	organization	organization	NOUN
gujaf-81	25	5	,	,	PUNCT
gujaf-81	25	6	company	company	NOUN
gujaf-81	25	7	is	be	AUX
gujaf-81	25	8	confronted	confront	VERB
gujaf-81	25	9	dual	dual	ADJ
gujaf-81	25	10	essential	essential	ADJ
gujaf-81	25	11	questions	question	NOUN
gujaf-81	25	12	.	.	PUNCT
gujaf-81	26	1	firstly	firstly	ADV
gujaf-81	26	2	,	,	PUNCT
gujaf-81	26	3	given	give	VERB
gujaf-81	26	4	the	the	DET
gujaf-81	26	5	sales	sale	NOUN
gujaf-81	26	6	volume	volume	NOUN
gujaf-81	26	7	and	and	CCONJ
gujaf-81	26	8	expenditure	expenditure	NOUN
gujaf-81	26	9	considerations	consideration	NOUN
gujaf-81	26	10	significance	significance	NOUN
gujaf-81	26	11	,	,	PUNCT
gujaf-81	26	12	what	what	PRON
gujaf-81	26	13	are	be	AUX
gujaf-81	26	14	the	the	DET
gujaf-81	26	15	ideal	ideal	ADJ
gujaf-81	26	16	volumes	volume	NOUN
gujaf-81	26	17	of	of	ADP
gujaf-81	26	18	account	account	NOUN
gujaf-81	26	19	receivable	receivable	NOUN
gujaf-81	26	20	,	,	PUNCT
gujaf-81	26	21	inventories	inventory	NOUN
gujaf-81	26	22	and	and	CCONJ
gujaf-81	26	23	cash	cash	NOUN
gujaf-81	26	24	assets	asset	NOUN
gujaf-81	26	25	that	that	PRON
gujaf-81	26	26	an	an	DET
gujaf-81	26	27	organization	organization	NOUN
gujaf-81	26	28	should	should	AUX
gujaf-81	26	29	select	select	VERB
gujaf-81	26	30	to	to	PART
gujaf-81	26	31	preserve	preserve	VERB
gujaf-81	26	32	?	?	PUNCT
gujaf-81	27	1	secondly	secondly	ADV
gujaf-81	27	2	,	,	PUNCT
gujaf-81	27	3	known	know	VERB
gujaf-81	27	4	these	these	DET
gujaf-81	27	5	ideal	ideal	ADJ
gujaf-81	27	6	volumes	volume	NOUN
gujaf-81	27	7	,	,	PUNCT
gujaf-81	27	8	what	what	PRON
gujaf-81	27	9	is	be	AUX
gujaf-81	27	10	the	the	DET
gujaf-81	27	11	best	good	ADJ
gujaf-81	27	12	reasonable	reasonable	ADJ
gujaf-81	27	13	means	mean	NOUN
gujaf-81	27	14	to	to	ADP
gujaf-81	27	15	funding	fund	VERB
gujaf-81	27	16	these	these	DET
gujaf-81	27	17	investments	investment	NOUN
gujaf-81	27	18	in	in	ADP
gujaf-81	27	19	working	work	VERB
gujaf-81	27	20	capital	capital	NOUN
gujaf-81	27	21	?	?	PUNCT
gujaf-81	28	1	to	to	PART
gujaf-81	28	2	arrive	arrive	VERB
gujaf-81	28	3	at	at	ADP
gujaf-81	28	4	the	the	DET
gujaf-81	28	5	finest	fine	ADJ
gujaf-81	28	6	probable	probable	ADJ
gujaf-81	28	7	yields	yield	NOUN
gujaf-81	28	8	,	,	PUNCT
gujaf-81	28	9	businesses	business	NOUN
gujaf-81	28	10	should	should	AUX
gujaf-81	28	11	retain	retain	VERB
gujaf-81	28	12	no	no	DET
gujaf-81	28	13	non	non	ADJ
gujaf-81	28	14	-	-	ADJ
gujaf-81	28	15	productive	productive	ADJ
gujaf-81	28	16	assets	asset	NOUN
gujaf-81	28	17	and	and	CCONJ
gujaf-81	28	18	must	must	AUX
gujaf-81	28	19	be	be	AUX
gujaf-81	28	20	financed	finance	VERB
gujaf-81	28	21	with	with	ADP
gujaf-81	28	22	the	the	DET
gujaf-81	28	23	inexpensive	inexpensive	ADJ
gujaf-81	28	24	accessible	accessible	ADJ
gujaf-81	28	25	sources	source	NOUN
gujaf-81	28	26	of	of	ADP
gujaf-81	28	27	resources	resource	NOUN
gujaf-81	28	28	.	.	PUNCT
gujaf-81	29	1	profitability	profitability	NOUN
gujaf-81	29	2	is	be	AUX
gujaf-81	29	3	a	a	DET
gujaf-81	29	4	merged	merged	ADJ
gujaf-81	29	5	valuation	valuation	NOUN
gujaf-81	29	6	of	of	ADP
gujaf-81	29	7	how	how	SCONJ
gujaf-81	29	8	healthy	healthy	ADJ
gujaf-81	29	9	a	a	DET
gujaf-81	29	10	firm	firm	NOUN
gujaf-81	29	11	accomplishes	accomplish	VERB
gujaf-81	29	12	its	its	PRON
gujaf-81	29	13	vital	vital	ADJ
gujaf-81	29	14	parameters	parameter	NOUN
gujaf-81	29	15	,	,	PUNCT
gujaf-81	29	16	especially	especially	ADV
gujaf-81	29	17	financial	financial	ADJ
gujaf-81	29	18	,	,	PUNCT
gujaf-81	29	19	shareholders	shareholder	NOUN
gujaf-81	29	20	and	and	CCONJ
gujaf-81	29	21	market	market	NOUN
gujaf-81	29	22	performance	performance	NOUN
gujaf-81	29	23	.	.	PUNCT
gujaf-81	30	1	it	it	PRON
gujaf-81	30	2	is	be	AUX
gujaf-81	30	3	a	a	DET
gujaf-81	30	4	subsection	subsection	NOUN
gujaf-81	30	5	of	of	ADP
gujaf-81	30	6	firm	firm	NOUN
gujaf-81	30	7	’s	’s	PART
gujaf-81	30	8	analytical	analytical	ADJ
gujaf-81	30	9	intelligence	intelligence	NOUN
gujaf-81	30	10	which	which	PRON
gujaf-81	30	11	is	be	AUX
gujaf-81	30	12	interested	interested	ADJ
gujaf-81	30	13	in	in	ADP
gujaf-81	30	14	the	the	DET
gujaf-81	30	15	wellbeing	wellbeing	NOUN
gujaf-81	30	16	of	of	ADP
gujaf-81	30	17	the	the	DET
gujaf-81	30	18	firm	firm	NOUN
gujaf-81	30	19	,	,	PUNCT
gujaf-81	30	20	and	and	CCONJ
gujaf-81	30	21	is	be	AUX
gujaf-81	30	22	conventionally	conventionally	ADV
gujaf-81	30	23	calculated	calculate	VERB
gujaf-81	30	24	as	as	ADP
gujaf-81	30	25	financial	financial	ADJ
gujaf-81	30	26	performance	performance	NOUN
gujaf-81	30	27	.	.	PUNCT
gujaf-81	31	1	though	though	ADV
gujaf-81	31	2	,	,	PUNCT
gujaf-81	31	3	lately	lately	ADV
gujaf-81	31	4	the	the	DET
gujaf-81	31	5	notion	notion	NOUN
gujaf-81	31	6	of	of	ADP
gujaf-81	31	7	profitability	profitability	NOUN
gujaf-81	31	8	took	take	VERB
gujaf-81	31	9	over	over	ADP
gujaf-81	31	10	.	.	PUNCT
gujaf-81	32	1	profitability	profitability	NOUN
gujaf-81	32	2	as	as	ADV
gujaf-81	32	3	well	well	ADV
gujaf-81	32	4	as	as	ADP
gujaf-81	32	5	liquidity	liquidity	NOUN
gujaf-81	32	6	is	be	AUX
gujaf-81	32	7	two	two	NUM
gujaf-81	32	8	significant	significant	ADJ
gujaf-81	32	9	and	and	CCONJ
gujaf-81	32	10	also	also	ADV
gujaf-81	32	11	main	main	ADJ
gujaf-81	32	12	characteristics	characteristic	NOUN
gujaf-81	32	13	of	of	ADP
gujaf-81	32	14	corporate	corporate	ADJ
gujaf-81	32	15	survival	survival	NOUN
gujaf-81	32	16	of	of	ADP
gujaf-81	32	17	business	business	NOUN
gujaf-81	32	18	(	(	PUNCT
gujaf-81	32	19	vataliya	vataliya	PROPN
gujaf-81	32	20	,	,	PUNCT
gujaf-81	32	21	2009	2009	NUM
gujaf-81	32	22	)	)	PUNCT
gujaf-81	32	23	.	.	PUNCT
gujaf-81	33	1	the	the	DET
gujaf-81	33	2	issue	issue	NOUN
gujaf-81	33	3	is	be	AUX
gujaf-81	33	4	that	that	SCONJ
gujaf-81	33	5	growing	grow	VERB
gujaf-81	33	6	income	income	NOUN
gujaf-81	33	7	at	at	ADP
gujaf-81	33	8	the	the	DET
gujaf-81	33	9	expense	expense	NOUN
gujaf-81	33	10	of	of	ADP
gujaf-81	33	11	liquidity	liquidity	NOUN
gujaf-81	33	12	could	could	AUX
gujaf-81	33	13	lead	lead	VERB
gujaf-81	33	14	to	to	ADP
gujaf-81	33	15	severe	severe	ADJ
gujaf-81	33	16	trouble	trouble	NOUN
gujaf-81	33	17	to	to	ADP
gujaf-81	33	18	the	the	DET
gujaf-81	33	19	company	company	NOUN
gujaf-81	33	20	.	.	PUNCT
gujaf-81	34	1	thus	thus	ADV
gujaf-81	34	2	,	,	PUNCT
gujaf-81	34	3	there	there	PRON
gujaf-81	34	4	should	should	AUX
gujaf-81	34	5	be	be	AUX
gujaf-81	34	6	a	a	DET
gujaf-81	34	7	balance	balance	NOUN
gujaf-81	34	8	amid	amid	ADP
gujaf-81	34	9	the	the	DET
gujaf-81	34	10	profitability	profitability	NOUN
gujaf-81	34	11	and	and	CCONJ
gujaf-81	34	12	liquidity	liquidity	NOUN
gujaf-81	34	13	of	of	ADP
gujaf-81	34	14	companies	company	NOUN
gujaf-81	34	15	.	.	PUNCT
gujaf-81	35	1	any	any	PRON
gujaf-81	35	2	of	of	ADP
gujaf-81	35	3	the	the	DET
gujaf-81	35	4	two	two	NUM
gujaf-81	35	5	must	must	AUX
gujaf-81	35	6	not	not	PART
gujaf-81	35	7	be	be	AUX
gujaf-81	35	8	at	at	ADP
gujaf-81	35	9	gusau	gusau	ADJ
gujaf-81	35	10	journal	journal	NOUN
gujaf-81	35	11	of	of	ADP
gujaf-81	35	12	accounting	accounting	NOUN
gujaf-81	35	13	and	and	CCONJ
gujaf-81	35	14	finance	finance	NOUN
gujaf-81	35	15	,	,	PUNCT
gujaf-81	35	16	vol	vol	NOUN
gujaf-81	35	17	.	.	PROPN
gujaf-81	35	18	2	2	NUM
gujaf-81	35	19	,	,	PUNCT
gujaf-81	35	20	issue	issue	NOUN
gujaf-81	35	21	1	1	NUM
gujaf-81	35	22	,	,	PUNCT
gujaf-81	35	23	april	april	PROPN
gujaf-81	35	24	,	,	PUNCT
gujaf-81	35	25	2021	2021	NUM
gujaf-81	35	26	4	4	NUM
gujaf-81	35	27	the	the	DET
gujaf-81	35	28	expense	expense	NOUN
gujaf-81	35	29	of	of	ADP
gujaf-81	35	30	the	the	DET
gujaf-81	35	31	other	other	ADJ
gujaf-81	35	32	since	since	SCONJ
gujaf-81	35	33	the	the	DET
gujaf-81	35	34	two	two	NUM
gujaf-81	35	35	have	have	VERB
gujaf-81	35	36	their	their	PRON
gujaf-81	35	37	distinct	distinct	ADJ
gujaf-81	35	38	significance	significance	NOUN
gujaf-81	35	39	.	.	PUNCT
gujaf-81	36	1	if	if	SCONJ
gujaf-81	36	2	company	company	NOUN
gujaf-81	36	3	overlook	overlook	VERB
gujaf-81	36	4	profit	profit	NOUN
gujaf-81	36	5	,	,	PUNCT
gujaf-81	36	6	they	they	PRON
gujaf-81	36	7	may	may	AUX
gujaf-81	36	8	not	not	PART
gujaf-81	36	9	endure	endure	VERB
gujaf-81	36	10	for	for	ADP
gujaf-81	36	11	a	a	DET
gujaf-81	36	12	longer	long	ADJ
gujaf-81	36	13	period	period	NOUN
gujaf-81	36	14	.	.	PUNCT
gujaf-81	37	1	similarly	similarly	ADV
gujaf-81	37	2	,	,	PUNCT
gujaf-81	37	3	if	if	SCONJ
gujaf-81	37	4	company	company	NOUN
gujaf-81	37	5	cares	care	VERB
gujaf-81	37	6	less	less	ADV
gujaf-81	37	7	about	about	ADP
gujaf-81	37	8	liquidity	liquidity	NOUN
gujaf-81	37	9	,	,	PUNCT
gujaf-81	37	10	it	it	PRON
gujaf-81	37	11	could	could	AUX
gujaf-81	37	12	face	face	VERB
gujaf-81	37	13	the	the	DET
gujaf-81	37	14	issue	issue	NOUN
gujaf-81	37	15	of	of	ADP
gujaf-81	37	16	bankruptcy	bankruptcy	NOUN
gujaf-81	37	17	or	or	CCONJ
gujaf-81	37	18	insolvency	insolvency	NOUN
gujaf-81	37	19	.	.	PUNCT
gujaf-81	38	1	as	as	ADP
gujaf-81	38	2	a	a	DET
gujaf-81	38	3	result	result	NOUN
gujaf-81	38	4	of	of	ADP
gujaf-81	38	5	these	these	PRON
gujaf-81	38	6	,	,	PUNCT
gujaf-81	38	7	management	management	NOUN
gujaf-81	38	8	of	of	ADP
gujaf-81	38	9	companies	company	NOUN
gujaf-81	38	10	most	most	ADV
gujaf-81	38	11	show	show	VERB
gujaf-81	38	12	highest	high	ADJ
gujaf-81	38	13	attention	attention	NOUN
gujaf-81	38	14	for	for	ADP
gujaf-81	38	15	working	work	VERB
gujaf-81	38	16	capital	capital	NOUN
gujaf-81	38	17	organization	organization	NOUN
gujaf-81	38	18	as	as	SCONJ
gujaf-81	38	19	it	it	PRON
gujaf-81	38	20	shall	shall	AUX
gujaf-81	38	21	eventually	eventually	ADV
gujaf-81	38	22	concern	concern	VERB
gujaf-81	38	23	the	the	DET
gujaf-81	38	24	firm	firm	NOUN
gujaf-81	38	25	’s	’s	PART
gujaf-81	38	26	profitability	profitability	NOUN
gujaf-81	38	27	.	.	PUNCT
gujaf-81	39	1	as	as	ADP
gujaf-81	39	2	such	such	ADJ
gujaf-81	39	3	,	,	PUNCT
gujaf-81	39	4	firms	firm	NOUN
gujaf-81	39	5	can	can	AUX
gujaf-81	39	6	attain	attain	VERB
gujaf-81	39	7	utmost	utmost	ADJ
gujaf-81	39	8	profitability	profitability	NOUN
gujaf-81	39	9	and	and	CCONJ
gujaf-81	39	10	can	can	AUX
gujaf-81	39	11	sustain	sustain	VERB
gujaf-81	39	12	acceptable	acceptable	ADJ
gujaf-81	39	13	liquidity	liquidity	NOUN
gujaf-81	39	14	with	with	ADP
gujaf-81	39	15	the	the	DET
gujaf-81	39	16	aid	aid	NOUN
gujaf-81	39	17	of	of	ADP
gujaf-81	39	18	effective	effective	ADJ
gujaf-81	39	19	and	and	CCONJ
gujaf-81	39	20	efficient	efficient	ADJ
gujaf-81	39	21	working	working	NOUN
gujaf-81	39	22	capital	capital	NOUN
gujaf-81	39	23	organization	organization	NOUN
gujaf-81	39	24	.	.	PUNCT
gujaf-81	40	1	additionally	additionally	ADV
gujaf-81	40	2	,	,	PUNCT
gujaf-81	40	3	working	work	VERB
gujaf-81	40	4	capital	capital	NOUN
gujaf-81	40	5	management	management	NOUN
gujaf-81	40	6	effectiveness	effectiveness	NOUN
gujaf-81	40	7	is	be	AUX
gujaf-81	40	8	very	very	ADV
gujaf-81	40	9	vitaldue	vitaldue	ADJ
gujaf-81	40	10	to	to	ADP
gujaf-81	40	11	the	the	DET
gujaf-81	40	12	fact	fact	NOUN
gujaf-81	40	13	that	that	SCONJ
gujaf-81	40	14	it	it	PRON
gujaf-81	40	15	influences	influence	VERB
gujaf-81	40	16	the	the	DET
gujaf-81	40	17	liquidity	liquidity	NOUN
gujaf-81	40	18	and	and	CCONJ
gujaf-81	40	19	profitability	profitability	NOUN
gujaf-81	40	20	of	of	ADP
gujaf-81	40	21	firms	firm	NOUN
gujaf-81	40	22	(	(	PUNCT
gujaf-81	40	23	taleb	taleb	NOUN
gujaf-81	40	24	,	,	PUNCT
gujaf-81	40	25	et	et	PROPN
gujaf-81	40	26	al	al	PROPN
gujaf-81	40	27	.	.	PROPN
gujaf-81	40	28	,	,	PUNCT
gujaf-81	40	29	2010	2010	NUM
gujaf-81	40	30	)	)	PUNCT
gujaf-81	40	31	.	.	PUNCT
gujaf-81	41	1	the	the	DET
gujaf-81	41	2	key	key	ADJ
gujaf-81	41	3	intent	intent	NOUN
gujaf-81	41	4	of	of	ADP
gujaf-81	41	5	working	work	VERB
gujaf-81	41	6	capital	capital	NOUN
gujaf-81	41	7	organization	organization	NOUN
gujaf-81	41	8	is	be	AUX
gujaf-81	41	9	to	to	PART
gujaf-81	41	10	attain	attain	VERB
gujaf-81	41	11	ideal	ideal	ADJ
gujaf-81	41	12	equilibrium	equilibrium	NOUN
gujaf-81	41	13	amid	amid	ADP
gujaf-81	41	14	the	the	DET
gujaf-81	41	15	components	component	NOUN
gujaf-81	41	16	of	of	ADP
gujaf-81	41	17	operational	operational	ADJ
gujaf-81	41	18	capital	capital	NOUN
gujaf-81	41	19	organization	organization	NOUN
gujaf-81	41	20	(	(	PUNCT
gujaf-81	41	21	gill	gill	PROPN
gujaf-81	41	22	,	,	PUNCT
gujaf-81	41	23	2011	2011	NUM
gujaf-81	41	24	)	)	PUNCT
gujaf-81	41	25	.	.	PUNCT
gujaf-81	42	1	studies	study	NOUN
gujaf-81	42	2	such	such	ADJ
gujaf-81	42	3	as	as	ADP
gujaf-81	42	4	;	;	PUNCT
gujaf-81	42	5	nyabwanga	nyabwanga	PROPN
gujaf-81	42	6	et	et	PROPN
gujaf-81	42	7	al	al	PROPN
gujaf-81	42	8	.	.	PROPN
gujaf-81	42	9	,	,	PUNCT
gujaf-81	42	10	(	(	PUNCT
gujaf-81	42	11	2012	2012	NUM
gujaf-81	42	12	)	)	PUNCT
gujaf-81	42	13	among	among	ADP
gujaf-81	42	14	other	other	ADJ
gujaf-81	42	15	,	,	PUNCT
gujaf-81	42	16	indicated	indicate	VERB
gujaf-81	42	17	that	that	SCONJ
gujaf-81	42	18	a	a	DET
gujaf-81	42	19	number	number	NOUN
gujaf-81	42	20	of	of	ADP
gujaf-81	42	21	successful	successful	ADJ
gujaf-81	42	22	firms	firm	NOUN
gujaf-81	42	23	had	have	VERB
gujaf-81	42	24	no	no	DET
gujaf-81	42	25	issue	issue	NOUN
gujaf-81	42	26	with	with	ADP
gujaf-81	42	27	working	work	VERB
gujaf-81	42	28	capital	capital	NOUN
gujaf-81	42	29	management	management	NOUN
gujaf-81	42	30	variables	variable	NOUN
gujaf-81	42	31	.	.	PUNCT
gujaf-81	43	1	it	it	PRON
gujaf-81	43	2	has	have	AUX
gujaf-81	43	3	nevertheless	nevertheless	ADV
gujaf-81	43	4	been	be	AUX
gujaf-81	43	5	revealed	reveal	VERB
gujaf-81	43	6	that	that	SCONJ
gujaf-81	43	7	some	some	DET
gujaf-81	43	8	approaches	approach	NOUN
gujaf-81	43	9	managers	manager	NOUN
gujaf-81	43	10	utilize	utilize	VERB
gujaf-81	43	11	in	in	ADP
gujaf-81	43	12	practice	practice	NOUN
gujaf-81	43	13	on	on	ADP
gujaf-81	43	14	decision	decision	NOUN
gujaf-81	43	15	on	on	ADP
gujaf-81	43	16	working	work	VERB
gujaf-81	43	17	capital	capital	NOUN
gujaf-81	43	18	principally	principally	ADV
gujaf-81	43	19	violated	violate	VERB
gujaf-81	43	20	finance	finance	NOUN
gujaf-81	43	21	,	,	PUNCT
gujaf-81	43	22	but	but	CCONJ
gujaf-81	43	23	unclear	unclear	ADJ
gujaf-81	43	24	convention	convention	NOUN
gujaf-81	43	25	of	of	ADP
gujaf-81	43	26	thumb	thumb	NOUN
gujaf-81	43	27	or	or	CCONJ
gujaf-81	43	28	defectively	defectively	ADV
gujaf-81	43	29	constructed	construct	VERB
gujaf-81	43	30	models	model	NOUN
gujaf-81	43	31	are	be	AUX
gujaf-81	43	32	applied	apply	VERB
gujaf-81	43	33	(	(	PUNCT
gujaf-81	43	34	emery	emery	PROPN
gujaf-81	43	35	et	et	PROPN
gujaf-81	43	36	al	al	PROPN
gujaf-81	43	37	.	.	PROPN
gujaf-81	43	38	,	,	PUNCT
gujaf-81	43	39	2004	2004	NUM
gujaf-81	43	40	)	)	PUNCT
gujaf-81	43	41	.	.	PUNCT
gujaf-81	44	1	this	this	PRON
gujaf-81	44	2	,	,	PUNCT
gujaf-81	44	3	therefore	therefore	ADV
gujaf-81	44	4	,	,	PUNCT
gujaf-81	44	5	constrain	constrain	VERB
gujaf-81	44	6	managers	manager	NOUN
gujaf-81	44	7	to	to	PART
gujaf-81	44	8	efficiently	efficiently	ADV
gujaf-81	44	9	achieve	achieve	VERB
gujaf-81	44	10	the	the	DET
gujaf-81	44	11	several	several	ADJ
gujaf-81	44	12	blend	blend	NOUN
gujaf-81	44	13	of	of	ADP
gujaf-81	44	14	components	component	NOUN
gujaf-81	44	15	of	of	ADP
gujaf-81	44	16	working	work	VERB
gujaf-81	44	17	capital	capital	NOUN
gujaf-81	44	18	at	at	ADP
gujaf-81	44	19	their	their	PRON
gujaf-81	44	20	disposal	disposal	NOUN
gujaf-81	44	21	.	.	PUNCT
gujaf-81	45	1	therefore	therefore	ADV
gujaf-81	45	2	,	,	PUNCT
gujaf-81	45	3	firm	firm	NOUN
gujaf-81	45	4	may	may	AUX
gujaf-81	45	5	either	either	CCONJ
gujaf-81	45	6	be	be	AUX
gujaf-81	45	7	undercapitalized	undercapitalized	ADJ
gujaf-81	45	8	or	or	CCONJ
gujaf-81	45	9	overcapitalized	overcapitalize	VERB
gujaf-81	45	10	or	or	CCONJ
gujaf-81	45	11	worst	bad	ADJ
gujaf-81	45	12	close	close	VERB
gujaf-81	45	13	a	a	DET
gujaf-81	45	14	business	business	NOUN
gujaf-81	45	15	.	.	PUNCT
gujaf-81	46	1	the	the	DET
gujaf-81	46	2	study	study	NOUN
gujaf-81	46	3	of	of	ADP
gujaf-81	46	4	egbide	egbide	NOUN
gujaf-81	46	5	(	(	PUNCT
gujaf-81	46	6	2009	2009	NUM
gujaf-81	46	7	)	)	PUNCT
gujaf-81	46	8	found	find	VERB
gujaf-81	46	9	huge	huge	ADJ
gujaf-81	46	10	number	number	NOUN
gujaf-81	46	11	of	of	ADP
gujaf-81	46	12	failed	fail	VERB
gujaf-81	46	13	businesses	business	NOUN
gujaf-81	46	14	previously	previously	ADV
gujaf-81	46	15	has	have	VERB
gujaf-81	46	16	to	to	PART
gujaf-81	46	17	do	do	VERB
gujaf-81	46	18	with	with	ADP
gujaf-81	46	19	the	the	DET
gujaf-81	46	20	incapability	incapability	NOUN
gujaf-81	46	21	of	of	ADP
gujaf-81	46	22	financial	financial	ADJ
gujaf-81	46	23	director	director	NOUN
gujaf-81	46	24	to	to	PART
gujaf-81	46	25	strategize	strategize	VERB
gujaf-81	46	26	and	and	CCONJ
gujaf-81	46	27	organize	organize	VERB
gujaf-81	46	28	working	working	NOUN
gujaf-81	46	29	capital	capital	NOUN
gujaf-81	46	30	of	of	ADP
gujaf-81	46	31	their	their	PRON
gujaf-81	46	32	individual	individual	ADJ
gujaf-81	46	33	companies	company	NOUN
gujaf-81	46	34	.	.	PUNCT
gujaf-81	47	1	this	this	PRON
gujaf-81	47	2	stated	state	VERB
gujaf-81	47	3	incompetency	incompetency	NOUN
gujaf-81	47	4	’s	’	VERB
gujaf-81	47	5	connected	connect	VERB
gujaf-81	47	6	with	with	ADP
gujaf-81	47	7	financial	financial	ADJ
gujaf-81	47	8	managers	manager	NOUN
gujaf-81	47	9	are	be	AUX
gujaf-81	47	10	still	still	ADV
gujaf-81	47	11	perpetuated	perpetuate	VERB
gujaf-81	47	12	in	in	ADP
gujaf-81	47	13	disguise	disguise	NOUN
gujaf-81	47	14	of	of	ADP
gujaf-81	47	15	high	high	ADJ
gujaf-81	47	16	inventory	inventory	NOUN
gujaf-81	47	17	cost	cost	NOUN
gujaf-81	47	18	,	,	PUNCT
gujaf-81	47	19	high	high	ADJ
gujaf-81	47	20	bad	bad	ADJ
gujaf-81	47	21	debts	debt	NOUN
gujaf-81	47	22	etc	etc	X
gujaf-81	47	23	,	,	PUNCT
gujaf-81	47	24	that	that	SCONJ
gujaf-81	47	25	in	in	ADP
gujaf-81	47	26	turn	turn	NOUN
gujaf-81	47	27	shoddily	shoddily	ADV
gujaf-81	47	28	affect	affect	VERB
gujaf-81	47	29	their	their	PRON
gujaf-81	47	30	profitability	profitability	NOUN
gujaf-81	47	31	.	.	PUNCT
gujaf-81	48	1	therefore	therefore	ADV
gujaf-81	48	2	,	,	PUNCT
gujaf-81	48	3	absence	absence	NOUN
gujaf-81	48	4	of	of	ADP
gujaf-81	48	5	suitable	suitable	ADJ
gujaf-81	48	6	researches	research	NOUN
gujaf-81	48	7	and	and	CCONJ
gujaf-81	48	8	application	application	NOUN
gujaf-81	48	9	of	of	ADP
gujaf-81	48	10	working	work	VERB
gujaf-81	48	11	capital	capital	NOUN
gujaf-81	48	12	amid	amid	ADP
gujaf-81	48	13	development	development	NOUN
gujaf-81	48	14	of	of	ADP
gujaf-81	48	15	companies	company	NOUN
gujaf-81	48	16	has	have	AUX
gujaf-81	48	17	created	create	VERB
gujaf-81	48	18	the	the	DET
gujaf-81	48	19	predicament	predicament	NOUN
gujaf-81	48	20	of	of	ADP
gujaf-81	48	21	inadequate	inadequate	ADJ
gujaf-81	48	22	enlightenment	enlightenment	NOUN
gujaf-81	48	23	in	in	ADP
gujaf-81	48	24	of	of	ADP
gujaf-81	48	25	working	work	VERB
gujaf-81	48	26	capital	capital	NOUN
gujaf-81	48	27	to	to	PART
gujaf-81	48	28	grow	grow	VERB
gujaf-81	48	29	companies	company	NOUN
gujaf-81	48	30	’	'	PUNCT
gujaf-81	48	31	profitability	profitability	NOUN
gujaf-81	48	32	.	.	PUNCT
gujaf-81	49	1	therefore	therefore	ADV
gujaf-81	49	2	,	,	PUNCT
gujaf-81	49	3	it	it	PRON
gujaf-81	49	4	becomes	become	VERB
gujaf-81	49	5	necessary	necessary	ADJ
gujaf-81	49	6	to	to	PART
gujaf-81	49	7	study	study	VERB
gujaf-81	49	8	the	the	DET
gujaf-81	49	9	consequence	consequence	NOUN
gujaf-81	49	10	of	of	ADP
gujaf-81	49	11	operational	operational	ADJ
gujaf-81	49	12	capital	capital	NOUN
gujaf-81	49	13	to	to	PART
gujaf-81	49	14	improve	improve	VERB
gujaf-81	49	15	the	the	DET
gujaf-81	49	16	profitability	profitability	NOUN
gujaf-81	49	17	of	of	ADP
gujaf-81	49	18	firms	firm	NOUN
gujaf-81	49	19	in	in	ADP
gujaf-81	49	20	nigeria	nigeria	PROPN
gujaf-81	49	21	.	.	PUNCT
gujaf-81	50	1	centrally	centrally	ADV
gujaf-81	50	2	the	the	DET
gujaf-81	50	3	goal	goal	NOUN
gujaf-81	50	4	of	of	ADP
gujaf-81	50	5	this	this	DET
gujaf-81	50	6	research	research	NOUN
gujaf-81	50	7	is	be	AUX
gujaf-81	50	8	to	to	PART
gujaf-81	50	9	examine	examine	VERB
gujaf-81	50	10	the	the	DET
gujaf-81	50	11	impact	impact	NOUN
gujaf-81	50	12	of	of	ADP
gujaf-81	50	13	operational	operational	ADJ
gujaf-81	50	14	capital	capital	NOUN
gujaf-81	50	15	management	management	NOUN
gujaf-81	50	16	on	on	ADP
gujaf-81	50	17	the	the	DET
gujaf-81	50	18	corporate	corporate	ADJ
gujaf-81	50	19	profitability	profitability	NOUN
gujaf-81	50	20	of	of	ADP
gujaf-81	50	21	listed	list	VERB
gujaf-81	50	22	healthcare	healthcare	NOUN
gujaf-81	50	23	firms	firm	NOUN
gujaf-81	50	24	in	in	ADP
gujaf-81	50	25	nigeria	nigeria	PROPN
gujaf-81	50	26	.	.	PUNCT
gujaf-81	51	1	hypothetically	hypothetically	ADV
gujaf-81	51	2	,	,	PUNCT
gujaf-81	51	3	this	this	DET
gujaf-81	51	4	study	study	NOUN
gujaf-81	51	5	is	be	AUX
gujaf-81	51	6	sets	set	NOUN
gujaf-81	51	7	to	to	PART
gujaf-81	51	8	test	test	VERB
gujaf-81	51	9	the	the	DET
gujaf-81	51	10	following	follow	VERB
gujaf-81	51	11	null	null	ADJ
gujaf-81	51	12	hypotheses	hypothesis	NOUN
gujaf-81	51	13	:	:	PUNCT
gujaf-81	51	14	h01	h01	NOUN
gujaf-81	51	15	:	:	PUNCT
gujaf-81	51	16	average	average	ADJ
gujaf-81	51	17	collection	collection	NOUN
gujaf-81	51	18	period	period	NOUN
gujaf-81	51	19	has	have	VERB
gujaf-81	51	20	no	no	DET
gujaf-81	51	21	significant	significant	ADJ
gujaf-81	51	22	effect	effect	NOUN
gujaf-81	51	23	on	on	ADP
gujaf-81	51	24	profitability	profitability	NOUN
gujaf-81	51	25	of	of	ADP
gujaf-81	51	26	listed	list	VERB
gujaf-81	51	27	healthcare	healthcare	NOUN
gujaf-81	51	28	firms	firm	NOUN
gujaf-81	51	29	in	in	ADP
gujaf-81	51	30	nigeria	nigeria	PROPN
gujaf-81	51	31	h02	h02	PROPN
gujaf-81	51	32	:	:	PUNCT
gujaf-81	51	33	inventory	inventory	NOUN
gujaf-81	51	34	conversion	conversion	NOUN
gujaf-81	51	35	period	period	NOUN
gujaf-81	51	36	has	have	VERB
gujaf-81	51	37	no	no	DET
gujaf-81	51	38	significant	significant	ADJ
gujaf-81	51	39	effect	effect	NOUN
gujaf-81	51	40	on	on	ADP
gujaf-81	51	41	profitability	profitability	NOUN
gujaf-81	51	42	of	of	ADP
gujaf-81	51	43	listed	list	VERB
gujaf-81	51	44	healthcare	healthcare	NOUN
gujaf-81	51	45	firms	firm	NOUN
gujaf-81	51	46	in	in	ADP
gujaf-81	51	47	nigeria	nigeria	PROPN
gujaf-81	51	48	h03	h03	NOUN
gujaf-81	51	49	:	:	PUNCT
gujaf-81	51	50	average	average	ADJ
gujaf-81	51	51	payment	payment	NOUN
gujaf-81	51	52	period	period	NOUN
gujaf-81	51	53	has	have	VERB
gujaf-81	51	54	no	no	DET
gujaf-81	51	55	significant	significant	ADJ
gujaf-81	51	56	effect	effect	NOUN
gujaf-81	51	57	on	on	ADP
gujaf-81	51	58	profitability	profitability	NOUN
gujaf-81	51	59	of	of	ADP
gujaf-81	51	60	listed	list	VERB
gujaf-81	51	61	healthcare	healthcare	NOUN
gujaf-81	51	62	firms	firm	NOUN
gujaf-81	51	63	in	in	ADP
gujaf-81	51	64	nigeria	nigeria	PROPN
gujaf-81	51	65	gusau	gusau	PROPN
gujaf-81	51	66	journal	journal	PROPN
gujaf-81	51	67	of	of	ADP
gujaf-81	51	68	accounting	accounting	NOUN
gujaf-81	51	69	and	and	CCONJ
gujaf-81	51	70	finance	finance	NOUN
gujaf-81	51	71	,	,	PUNCT
gujaf-81	51	72	vol	vol	NOUN
gujaf-81	51	73	.	.	PROPN
gujaf-81	51	74	2	2	NUM
gujaf-81	51	75	,	,	PUNCT
gujaf-81	51	76	issue	issue	NOUN
gujaf-81	51	77	1	1	NUM
gujaf-81	51	78	,	,	PUNCT
gujaf-81	51	79	april	april	PROPN
gujaf-81	51	80	,	,	PUNCT
gujaf-81	51	81	2021	2021	NUM
gujaf-81	51	82	5	5	NUM
gujaf-81	51	83	h04	h04	NOUN
gujaf-81	51	84	:	:	PUNCT
gujaf-81	51	85	cash	cash	NOUN
gujaf-81	51	86	conversion	conversion	NOUN
gujaf-81	51	87	cycle	cycle	NOUN
gujaf-81	51	88	has	have	VERB
gujaf-81	51	89	no	no	DET
gujaf-81	51	90	significant	significant	ADJ
gujaf-81	51	91	effect	effect	NOUN
gujaf-81	51	92	on	on	ADP
gujaf-81	51	93	profitability	profitability	NOUN
gujaf-81	51	94	of	of	ADP
gujaf-81	51	95	listed	list	VERB
gujaf-81	51	96	healthcare	healthcare	NOUN
gujaf-81	51	97	firms	firm	NOUN
gujaf-81	51	98	in	in	ADP
gujaf-81	51	99	nigeria	nigeria	PROPN
gujaf-81	51	100	this	this	DET
gujaf-81	51	101	research	research	NOUN
gujaf-81	51	102	paper	paper	NOUN
gujaf-81	51	103	will	will	AUX
gujaf-81	51	104	be	be	AUX
gujaf-81	51	105	of	of	ADP
gujaf-81	51	106	benefit	benefit	VERB
gujaf-81	51	107	the	the	DET
gujaf-81	51	108	management	management	NOUN
gujaf-81	51	109	that	that	PRON
gujaf-81	51	110	are	be	AUX
gujaf-81	51	111	concerned	concern	VERB
gujaf-81	51	112	with	with	ADP
gujaf-81	51	113	management	management	NOUN
gujaf-81	51	114	of	of	ADP
gujaf-81	51	115	working	work	VERB
gujaf-81	51	116	capital	capital	NOUN
gujaf-81	51	117	and	and	CCONJ
gujaf-81	51	118	administration	administration	NOUN
gujaf-81	51	119	.	.	PUNCT
gujaf-81	52	1	the	the	DET
gujaf-81	52	2	research	research	NOUN
gujaf-81	52	3	also	also	ADV
gujaf-81	52	4	serves	serve	VERB
gujaf-81	52	5	as	as	ADP
gujaf-81	52	6	a	a	DET
gujaf-81	52	7	position	position	NOUN
gujaf-81	52	8	literature	literature	NOUN
gujaf-81	52	9	to	to	ADP
gujaf-81	52	10	prospective	prospective	ADJ
gujaf-81	52	11	researchers	researcher	NOUN
gujaf-81	52	12	in	in	ADP
gujaf-81	52	13	the	the	DET
gujaf-81	52	14	area	area	NOUN
gujaf-81	52	15	.	.	PUNCT
gujaf-81	53	1	the	the	DET
gujaf-81	53	2	remain	remain	NOUN
gujaf-81	53	3	of	of	ADP
gujaf-81	53	4	the	the	DET
gujaf-81	53	5	research	research	NOUN
gujaf-81	53	6	is	be	AUX
gujaf-81	53	7	separated	separate	VERB
gujaf-81	53	8	into	into	ADP
gujaf-81	53	9	4	4	NUM
gujaf-81	53	10	segments	segment	NOUN
gujaf-81	53	11	jacketing	jacket	VERB
gujaf-81	53	12	literature	literature	NOUN
gujaf-81	53	13	discussion	discussion	NOUN
gujaf-81	53	14	and	and	CCONJ
gujaf-81	53	15	theoretical	theoretical	ADJ
gujaf-81	53	16	framework	framework	NOUN
gujaf-81	53	17	,	,	PUNCT
gujaf-81	53	18	the	the	DET
gujaf-81	53	19	methodology	methodology	NOUN
gujaf-81	53	20	the	the	DET
gujaf-81	53	21	research	research	NOUN
gujaf-81	53	22	adopted	adopt	VERB
gujaf-81	53	23	and	and	CCONJ
gujaf-81	53	24	specification	specification	NOUN
gujaf-81	53	25	of	of	ADP
gujaf-81	53	26	the	the	DET
gujaf-81	53	27	model	model	NOUN
gujaf-81	53	28	,	,	PUNCT
gujaf-81	53	29	presentation	presentation	NOUN
gujaf-81	53	30	of	of	ADP
gujaf-81	53	31	product	product	NOUN
gujaf-81	53	32	and	and	CCONJ
gujaf-81	53	33	its	its	PRON
gujaf-81	53	34	debate	debate	NOUN
gujaf-81	53	35	and	and	CCONJ
gujaf-81	53	36	finally	finally	ADV
gujaf-81	53	37	,	,	PUNCT
gujaf-81	53	38	conclusion	conclusion	NOUN
gujaf-81	53	39	and	and	CCONJ
gujaf-81	53	40	suggestion	suggestion	NOUN
gujaf-81	53	41	.	.	PUNCT
gujaf-81	54	1	2	2	X
gujaf-81	54	2	.	.	X
gujaf-81	54	3	literature	literature	NOUN
gujaf-81	54	4	review	review	PROPN
gujaf-81	54	5	this	this	DET
gujaf-81	54	6	segment	segment	NOUN
gujaf-81	54	7	discusses	discuss	VERB
gujaf-81	54	8	the	the	DET
gujaf-81	54	9	relevant	relevant	ADJ
gujaf-81	54	10	and	and	CCONJ
gujaf-81	54	11	related	related	ADJ
gujaf-81	54	12	literature	literature	NOUN
gujaf-81	54	13	of	of	ADP
gujaf-81	54	14	the	the	DET
gujaf-81	54	15	research	research	NOUN
gujaf-81	54	16	.	.	PUNCT
gujaf-81	55	1	items	item	NOUN
gujaf-81	55	2	discussed	discuss	VERB
gujaf-81	55	3	include	include	VERB
gujaf-81	55	4	review	review	NOUN
gujaf-81	55	5	of	of	ADP
gujaf-81	55	6	practical	practical	ADJ
gujaf-81	55	7	researches	research	NOUN
gujaf-81	55	8	on	on	ADP
gujaf-81	55	9	operational	operational	ADJ
gujaf-81	55	10	capital	capital	NOUN
gujaf-81	55	11	management	management	NOUN
gujaf-81	55	12	and	and	CCONJ
gujaf-81	55	13	profitability	profitability	NOUN
gujaf-81	55	14	and	and	CCONJ
gujaf-81	55	15	lastly	lastly	ADV
gujaf-81	55	16	the	the	DET
gujaf-81	55	17	theoretical	theoretical	ADJ
gujaf-81	55	18	framework	framework	NOUN
gujaf-81	55	19	was	be	AUX
gujaf-81	55	20	discussed	discuss	VERB
gujaf-81	55	21	.	.	PUNCT
gujaf-81	56	1	charitou	charitou	NOUN
gujaf-81	56	2	et	et	PROPN
gujaf-81	56	3	al	al	PROPN
gujaf-81	56	4	.	.	PROPN
gujaf-81	56	5	,	,	PUNCT
gujaf-81	56	6	(	(	PUNCT
gujaf-81	56	7	2010	2010	NUM
gujaf-81	56	8	)	)	PUNCT
gujaf-81	56	9	investigated	investigate	VERB
gujaf-81	56	10	the	the	DET
gujaf-81	56	11	outcome	outcome	NOUN
gujaf-81	56	12	of	of	ADP
gujaf-81	56	13	operational	operational	ADJ
gujaf-81	56	14	capital	capital	NOUN
gujaf-81	56	15	management	management	NOUN
gujaf-81	56	16	on	on	ADP
gujaf-81	56	17	firms	firm	NOUN
gujaf-81	56	18	’	'	PUNCT
gujaf-81	56	19	success	success	NOUN
gujaf-81	56	20	in	in	ADP
gujaf-81	56	21	rising	rise	VERB
gujaf-81	56	22	market	market	NOUN
gujaf-81	56	23	.	.	PUNCT
gujaf-81	57	1	information	information	NOUN
gujaf-81	57	2	consists	consist	VERB
gujaf-81	57	3	of	of	ADP
gujaf-81	57	4	companies	company	NOUN
gujaf-81	57	5	in	in	ADP
gujaf-81	57	6	cyprus	cyprus	PROPN
gujaf-81	57	7	stock	stock	PROPN
gujaf-81	57	8	exchange	exchange	PROPN
gujaf-81	57	9	for	for	ADP
gujaf-81	57	10	the	the	DET
gujaf-81	57	11	period	period	NOUN
gujaf-81	57	12	10	10	NUM
gujaf-81	57	13	years	year	NOUN
gujaf-81	57	14	.	.	PUNCT
gujaf-81	58	1	adopting	adopt	VERB
gujaf-81	58	2	multivariate	multivariate	NOUN
gujaf-81	58	3	regression	regression	NOUN
gujaf-81	58	4	testing	testing	NOUN
gujaf-81	58	5	,	,	PUNCT
gujaf-81	58	6	the	the	DET
gujaf-81	58	7	outcome	outcome	NOUN
gujaf-81	58	8	summit	summit	NOUN
gujaf-81	58	9	out	out	ADP
gujaf-81	58	10	that	that	SCONJ
gujaf-81	58	11	,	,	PUNCT
gujaf-81	58	12	cash	cash	NOUN
gujaf-81	58	13	conversion	conversion	NOUN
gujaf-81	58	14	cycle	cycle	NOUN
gujaf-81	58	15	is	be	AUX
gujaf-81	58	16	linked	link	VERB
gujaf-81	58	17	amid	amid	ADP
gujaf-81	58	18	firm	firm	NOUN
gujaf-81	58	19	’s	’s	PART
gujaf-81	58	20	profitability	profitability	NOUN
gujaf-81	58	21	.	.	PUNCT
gujaf-81	59	1	abdulazeez	abdulazeez	PROPN
gujaf-81	59	2	et	et	PROPN
gujaf-81	59	3	al	al	PROPN
gujaf-81	59	4	.	.	PROPN
gujaf-81	59	5	,	,	PUNCT
gujaf-81	59	6	(	(	PUNCT
gujaf-81	59	7	2018	2018	NUM
gujaf-81	59	8	)	)	PUNCT
gujaf-81	59	9	study	study	NOUN
gujaf-81	59	10	titled	title	VERB
gujaf-81	59	11	operational	operational	ADJ
gujaf-81	59	12	capital	capital	NOUN
gujaf-81	59	13	management	management	NOUN
gujaf-81	59	14	and	and	CCONJ
gujaf-81	59	15	financial	financial	ADJ
gujaf-81	59	16	performance	performance	NOUN
gujaf-81	59	17	of	of	ADP
gujaf-81	59	18	listed	list	VERB
gujaf-81	59	19	conglomerate	conglomerate	NOUN
gujaf-81	59	20	firms	firm	NOUN
gujaf-81	59	21	in	in	ADP
gujaf-81	59	22	nigeria	nigeria	PROPN
gujaf-81	59	23	employed	employ	VERB
gujaf-81	59	24	ordinary	ordinary	ADJ
gujaf-81	59	25	least	least	ADJ
gujaf-81	59	26	square	square	ADJ
gujaf-81	59	27	(	(	PUNCT
gujaf-81	59	28	ols	ol	NOUN
gujaf-81	59	29	)	)	PUNCT
gujaf-81	59	30	regression	regression	NOUN
gujaf-81	59	31	to	to	PART
gujaf-81	59	32	evaluate	evaluate	VERB
gujaf-81	59	33	the	the	DET
gujaf-81	59	34	data	datum	NOUN
gujaf-81	59	35	.	.	PUNCT
gujaf-81	60	1	the	the	DET
gujaf-81	60	2	result	result	NOUN
gujaf-81	60	3	showed	show	VERB
gujaf-81	60	4	that	that	SCONJ
gujaf-81	60	5	creditors	creditor	NOUN
gujaf-81	60	6	period	period	NOUN
gujaf-81	60	7	of	of	ADP
gujaf-81	60	8	collection	collection	NOUN
gujaf-81	60	9	,	,	PUNCT
gujaf-81	60	10	debtors	debtor	NOUN
gujaf-81	60	11	’	’	PART
gujaf-81	60	12	period	period	NOUN
gujaf-81	60	13	of	of	ADP
gujaf-81	60	14	payment	payment	NOUN
gujaf-81	60	15	and	and	CCONJ
gujaf-81	60	16	magnitude	magnitude	NOUN
gujaf-81	60	17	of	of	ADP
gujaf-81	60	18	firm	firm	NOUN
gujaf-81	60	19	were	be	AUX
gujaf-81	60	20	allied	ally	VERB
gujaf-81	60	21	negatively	negatively	ADV
gujaf-81	60	22	with	with	ADP
gujaf-81	60	23	performance	performance	NOUN
gujaf-81	60	24	whereas	whereas	SCONJ
gujaf-81	60	25	cash	cash	NOUN
gujaf-81	60	26	conversion	conversion	NOUN
gujaf-81	60	27	cycle	cycle	NOUN
gujaf-81	60	28	has	have	VERB
gujaf-81	60	29	an	an	DET
gujaf-81	60	30	immaterial	immaterial	ADJ
gujaf-81	60	31	affiliation	affiliation	NOUN
gujaf-81	60	32	with	with	ADP
gujaf-81	60	33	economic	economic	ADJ
gujaf-81	60	34	performance	performance	NOUN
gujaf-81	60	35	of	of	ADP
gujaf-81	60	36	the	the	DET
gujaf-81	60	37	studied	study	VERB
gujaf-81	60	38	firms	firm	NOUN
gujaf-81	60	39	.	.	PUNCT
gujaf-81	61	1	one	one	NUM
gujaf-81	61	2	of	of	ADP
gujaf-81	61	3	the	the	DET
gujaf-81	61	4	recommendations	recommendation	NOUN
gujaf-81	61	5	of	of	ADP
gujaf-81	61	6	the	the	DET
gujaf-81	61	7	study	study	NOUN
gujaf-81	61	8	is	be	AUX
gujaf-81	61	9	that	that	SCONJ
gujaf-81	61	10	listed	list	VERB
gujaf-81	61	11	conglomerate	conglomerate	NOUN
gujaf-81	61	12	companies	company	NOUN
gujaf-81	61	13	ought	ought	AUX
gujaf-81	61	14	to	to	PART
gujaf-81	61	15	keep	keep	VERB
gujaf-81	61	16	existing	exist	VERB
gujaf-81	61	17	debtors	debtor	NOUN
gujaf-81	61	18	’	’	PART
gujaf-81	61	19	assortment	assortment	NOUN
gujaf-81	61	20	phase	phase	NOUN
gujaf-81	61	21	or	or	CCONJ
gujaf-81	61	22	minimise	minimise	VERB
gujaf-81	61	23	it	it	PRON
gujaf-81	61	24	for	for	ADP
gujaf-81	61	25	possible	possible	ADJ
gujaf-81	61	26	maintaining	maintaining	NOUN
gujaf-81	61	27	of	of	ADP
gujaf-81	61	28	profit	profit	NOUN
gujaf-81	61	29	status	status	NOUN
gujaf-81	61	30	.	.	PUNCT
gujaf-81	62	1	uremadu	uremadu	ADJ
gujaf-81	62	2	et	et	PROPN
gujaf-81	62	3	al	al	PROPN
gujaf-81	62	4	.	.	PROPN
gujaf-81	62	5	,	,	PUNCT
gujaf-81	62	6	(	(	PUNCT
gujaf-81	62	7	2012	2012	NUM
gujaf-81	62	8	)	)	PUNCT
gujaf-81	62	9	explored	explore	VERB
gujaf-81	62	10	influence	influence	NOUN
gujaf-81	62	11	of	of	ADP
gujaf-81	62	12	liquidity	liquidity	NOUN
gujaf-81	62	13	and	and	CCONJ
gujaf-81	62	14	operational	operational	ADJ
gujaf-81	62	15	capital	capital	NOUN
gujaf-81	62	16	management	management	NOUN
gujaf-81	62	17	on	on	ADP
gujaf-81	62	18	business	business	NOUN
gujaf-81	62	19	profitability	profitability	NOUN
gujaf-81	62	20	in	in	ADP
gujaf-81	62	21	nigeria	nigeria	PROPN
gujaf-81	62	22	companies	company	NOUN
gujaf-81	62	23	using	use	VERB
gujaf-81	62	24	25	25	NUM
gujaf-81	62	25	manufacturing	manufacturing	NOUN
gujaf-81	62	26	firms	firm	NOUN
gujaf-81	62	27	within	within	ADP
gujaf-81	62	28	two	two	NUM
gujaf-81	62	29	years	year	NOUN
gujaf-81	62	30	and	and	CCONJ
gujaf-81	62	31	it	it	PRON
gujaf-81	62	32	was	be	AUX
gujaf-81	62	33	revealed	reveal	VERB
gujaf-81	62	34	that	that	SCONJ
gujaf-81	62	35	there	there	PRON
gujaf-81	62	36	is	be	VERB
gujaf-81	62	37	an	an	DET
gujaf-81	62	38	alliance	alliance	NOUN
gujaf-81	62	39	involving	involve	VERB
gujaf-81	62	40	liquidity	liquidity	NOUN
gujaf-81	62	41	and	and	CCONJ
gujaf-81	62	42	business	business	NOUN
gujaf-81	62	43	success	success	NOUN
gujaf-81	62	44	in	in	ADP
gujaf-81	62	45	the	the	DET
gujaf-81	62	46	companies	company	NOUN
gujaf-81	62	47	studied	study	VERB
gujaf-81	62	48	with	with	ADP
gujaf-81	62	49	the	the	DET
gujaf-81	62	50	association	association	NOUN
gujaf-81	62	51	being	be	AUX
gujaf-81	62	52	either	either	CCONJ
gujaf-81	62	53	negative	negative	ADJ
gujaf-81	62	54	or	or	CCONJ
gujaf-81	62	55	positive	positive	ADJ
gujaf-81	62	56	.	.	PUNCT
gujaf-81	63	1	owolabi	owolabi	NOUN
gujaf-81	63	2	and	and	CCONJ
gujaf-81	63	3	alayemi	alayemi	PROPN
gujaf-81	63	4	(	(	PUNCT
gujaf-81	63	5	2010	2010	NUM
gujaf-81	63	6	)	)	PUNCT
gujaf-81	63	7	in	in	ADP
gujaf-81	63	8	a	a	DET
gujaf-81	63	9	research	research	NOUN
gujaf-81	63	10	titled	title	VERB
gujaf-81	63	11	working	work	VERB
gujaf-81	63	12	capital	capital	NOUN
gujaf-81	63	13	as	as	ADP
gujaf-81	63	14	a	a	DET
gujaf-81	63	15	financial	financial	ADJ
gujaf-81	63	16	strategy	strategy	NOUN
gujaf-81	63	17	revealed	reveal	VERB
gujaf-81	63	18	that	that	SCONJ
gujaf-81	63	19	there	there	PRON
gujaf-81	63	20	is	be	VERB
gujaf-81	63	21	a	a	DET
gujaf-81	63	22	significant	significant	ADJ
gujaf-81	63	23	depressing	depressing	ADJ
gujaf-81	63	24	association	association	NOUN
gujaf-81	63	25	involving	involve	VERB
gujaf-81	63	26	the	the	DET
gujaf-81	63	27	working	work	VERB
gujaf-81	63	28	capital	capital	NOUN
gujaf-81	63	29	(	(	PUNCT
gujaf-81	63	30	particularly	particularly	ADV
gujaf-81	63	31	in	in	ADP
gujaf-81	63	32	relations	relation	NOUN
gujaf-81	63	33	of	of	ADP
gujaf-81	63	34	whether	whether	SCONJ
gujaf-81	63	35	the	the	DET
gujaf-81	63	36	firm	firm	NOUN
gujaf-81	63	37	used	use	VERB
gujaf-81	63	38	a	a	DET
gujaf-81	63	39	conservative	conservative	ADJ
gujaf-81	63	40	or	or	CCONJ
gujaf-81	63	41	aggressive	aggressive	ADJ
gujaf-81	63	42	method	method	NOUN
gujaf-81	63	43	in	in	ADP
gujaf-81	63	44	managing	manage	VERB
gujaf-81	63	45	their	their	PRON
gujaf-81	63	46	working	work	VERB
gujaf-81	63	47	capital	capital	NOUN
gujaf-81	63	48	)	)	PUNCT
gujaf-81	63	49	and	and	CCONJ
gujaf-81	63	50	the	the	DET
gujaf-81	63	51	profitability	profitability	NOUN
gujaf-81	63	52	of	of	ADP
gujaf-81	63	53	a	a	DET
gujaf-81	63	54	nigerian	nigerian	ADJ
gujaf-81	63	55	manufacturing	manufacturing	NOUN
gujaf-81	63	56	firms	firm	NOUN
gujaf-81	63	57	.	.	PUNCT
gujaf-81	64	1	gusau	gusau	PROPN
gujaf-81	64	2	journal	journal	PROPN
gujaf-81	64	3	of	of	ADP
gujaf-81	64	4	accounting	accounting	NOUN
gujaf-81	64	5	and	and	CCONJ
gujaf-81	64	6	finance	finance	NOUN
gujaf-81	64	7	,	,	PUNCT
gujaf-81	64	8	vol	vol	NOUN
gujaf-81	64	9	.	.	PROPN
gujaf-81	64	10	2	2	NUM
gujaf-81	64	11	,	,	PUNCT
gujaf-81	64	12	issue	issue	NOUN
gujaf-81	64	13	1	1	NUM
gujaf-81	64	14	,	,	PUNCT
gujaf-81	64	15	april	april	PROPN
gujaf-81	64	16	,	,	PUNCT
gujaf-81	64	17	2021	2021	NUM
gujaf-81	64	18	6	6	NUM
gujaf-81	64	19	almazari	almazari	ADJ
gujaf-81	64	20	(	(	PUNCT
gujaf-81	64	21	2013	2013	NUM
gujaf-81	64	22	)	)	PUNCT
gujaf-81	64	23	research	research	NOUN
gujaf-81	64	24	was	be	AUX
gujaf-81	64	25	on	on	ADP
gujaf-81	64	26	eight	eight	NUM
gujaf-81	64	27	saudi	saudi	ADJ
gujaf-81	64	28	cement	cement	NOUN
gujaf-81	64	29	companies	company	NOUN
gujaf-81	64	30	and	and	CCONJ
gujaf-81	64	31	the	the	DET
gujaf-81	64	32	outcome	outcome	NOUN
gujaf-81	64	33	of	of	ADP
gujaf-81	64	34	the	the	DET
gujaf-81	64	35	research	research	NOUN
gujaf-81	64	36	indicated	indicate	VERB
gujaf-81	64	37	that	that	SCONJ
gujaf-81	64	38	liquidity	liquidity	NOUN
gujaf-81	64	39	and	and	CCONJ
gujaf-81	64	40	profitability	profitability	NOUN
gujaf-81	64	41	are	be	AUX
gujaf-81	64	42	positively	positively	ADV
gujaf-81	64	43	and	and	CCONJ
gujaf-81	64	44	considerably	considerably	ADV
gujaf-81	64	45	connected	connect	VERB
gujaf-81	64	46	within	within	ADP
gujaf-81	64	47	the	the	DET
gujaf-81	64	48	period	period	NOUN
gujaf-81	64	49	of	of	ADP
gujaf-81	64	50	the	the	DET
gujaf-81	64	51	study	study	NOUN
gujaf-81	64	52	.	.	PUNCT
gujaf-81	65	1	gill	gill	PROPN
gujaf-81	65	2	et	et	PROPN
gujaf-81	65	3	al	al	PROPN
gujaf-81	65	4	.	.	PROPN
gujaf-81	65	5	,	,	PUNCT
gujaf-81	65	6	(	(	PUNCT
gujaf-81	65	7	2010	2010	NUM
gujaf-81	65	8	)	)	PUNCT
gujaf-81	65	9	investigated	investigate	VERB
gujaf-81	65	10	a	a	DET
gujaf-81	65	11	link	link	NOUN
gujaf-81	65	12	between	between	ADP
gujaf-81	65	13	operational	operational	ADJ
gujaf-81	65	14	capital	capital	NOUN
gujaf-81	65	15	management	management	NOUN
gujaf-81	65	16	and	and	CCONJ
gujaf-81	65	17	success	success	NOUN
gujaf-81	65	18	in	in	ADP
gujaf-81	65	19	united	united	PROPN
gujaf-81	65	20	states	states	PROPN
gujaf-81	65	21	.	.	PUNCT
gujaf-81	66	1	with	with	ADP
gujaf-81	66	2	a	a	DET
gujaf-81	66	3	model	model	NOUN
gujaf-81	66	4	of	of	ADP
gujaf-81	66	5	88	88	NUM
gujaf-81	66	6	corporations	corporation	NOUN
gujaf-81	66	7	in	in	ADP
gujaf-81	66	8	america	america	PROPN
gujaf-81	66	9	that	that	PRON
gujaf-81	66	10	are	be	AUX
gujaf-81	66	11	on	on	ADP
gujaf-81	66	12	new	new	PROPN
gujaf-81	66	13	york	york	PROPN
gujaf-81	66	14	stock	stock	PROPN
gujaf-81	66	15	exchange	exchange	PROPN
gujaf-81	66	16	for	for	ADP
gujaf-81	66	17	a	a	DET
gujaf-81	66	18	time	time	NOUN
gujaf-81	66	19	frame	frame	NOUN
gujaf-81	66	20	of	of	ADP
gujaf-81	66	21	3	3	NUM
gujaf-81	66	22	years	year	NOUN
gujaf-81	66	23	.	.	PUNCT
gujaf-81	67	1	outcome	outcome	NOUN
gujaf-81	67	2	of	of	ADP
gujaf-81	67	3	the	the	DET
gujaf-81	67	4	study	study	NOUN
gujaf-81	67	5	establish	establish	VERB
gujaf-81	67	6	statistically	statistically	ADV
gujaf-81	67	7	considerable	considerable	ADJ
gujaf-81	67	8	union	union	NOUN
gujaf-81	67	9	amid	amid	ADP
gujaf-81	67	10	the	the	DET
gujaf-81	67	11	cash	cash	NOUN
gujaf-81	67	12	conversion	conversion	NOUN
gujaf-81	67	13	cycle	cycle	NOUN
gujaf-81	67	14	and	and	CCONJ
gujaf-81	67	15	profit	profit	NOUN
gujaf-81	67	16	of	of	ADP
gujaf-81	67	17	a	a	DET
gujaf-81	67	18	firm	firm	NOUN
gujaf-81	67	19	.	.	PUNCT
gujaf-81	68	1	dang	dang	INTJ
gujaf-81	68	2	and	and	CCONJ
gujaf-81	68	3	soo	soo	PROPN
gujaf-81	68	4	(	(	PUNCT
gujaf-81	68	5	2010	2010	NUM
gujaf-81	68	6	)	)	PUNCT
gujaf-81	68	7	,	,	PUNCT
gujaf-81	68	8	assessed	assess	VERB
gujaf-81	68	9	the	the	DET
gujaf-81	68	10	association	association	NOUN
gujaf-81	68	11	linking	link	VERB
gujaf-81	68	12	operational	operational	ADJ
gujaf-81	68	13	capital	capital	NOUN
gujaf-81	68	14	management	management	NOUN
gujaf-81	68	15	and	and	CCONJ
gujaf-81	68	16	firm	firm	NOUN
gujaf-81	68	17	’s	’s	PART
gujaf-81	68	18	success	success	NOUN
gujaf-81	68	19	between	between	ADP
gujaf-81	68	20	2006	2006	NUM
gujaf-81	68	21	and	and	CCONJ
gujaf-81	68	22	2008	2008	NUM
gujaf-81	68	23	.	.	PUNCT
gujaf-81	69	1	outcomes	outcome	NOUN
gujaf-81	69	2	showed	show	VERB
gujaf-81	69	3	a	a	DET
gujaf-81	69	4	connection	connection	NOUN
gujaf-81	69	5	but	but	CCONJ
gujaf-81	69	6	negative	negative	ADJ
gujaf-81	69	7	with	with	ADP
gujaf-81	69	8	profitability	profitability	NOUN
gujaf-81	69	9	.	.	PUNCT
gujaf-81	70	1	where	where	SCONJ
gujaf-81	70	2	the	the	DET
gujaf-81	70	3	cash	cash	NOUN
gujaf-81	70	4	conversion	conversion	NOUN
gujaf-81	70	5	cycle	cycle	NOUN
gujaf-81	70	6	increases	increase	NOUN
gujaf-81	70	7	,	,	PUNCT
gujaf-81	70	8	profitability	profitability	NOUN
gujaf-81	70	9	decreases	decrease	VERB
gujaf-81	70	10	.	.	PUNCT
gujaf-81	71	1	consequently	consequently	ADV
gujaf-81	71	2	,	,	PUNCT
gujaf-81	71	3	management	management	NOUN
gujaf-81	71	4	can	can	AUX
gujaf-81	71	5	efficiently	efficiently	ADV
gujaf-81	71	6	straight	straight	ADJ
gujaf-81	71	7	cash	cash	NOUN
gujaf-81	71	8	conversion	conversion	NOUN
gujaf-81	71	9	cycle	cycle	NOUN
gujaf-81	71	10	and	and	CCONJ
gujaf-81	71	11	raise	raise	VERB
gujaf-81	71	12	shareholder	shareholder	NOUN
gujaf-81	71	13	’s	’s	PART
gujaf-81	71	14	worth	worth	NOUN
gujaf-81	71	15	.	.	PUNCT
gujaf-81	72	1	raheman	raheman	NOUN
gujaf-81	72	2	et	et	PROPN
gujaf-81	72	3	al	al	PROPN
gujaf-81	72	4	.	.	PROPN
gujaf-81	72	5	,	,	PUNCT
gujaf-81	72	6	(	(	PUNCT
gujaf-81	72	7	2010	2010	NUM
gujaf-81	72	8	)	)	PUNCT
gujaf-81	72	9	studied	study	VERB
gujaf-81	72	10	the	the	DET
gujaf-81	72	11	effect	effect	NOUN
gujaf-81	72	12	of	of	ADP
gujaf-81	72	13	operational	operational	ADJ
gujaf-81	72	14	capital	capital	NOUN
gujaf-81	72	15	management	management	NOUN
gujaf-81	72	16	on	on	ADP
gujaf-81	72	17	companies	company	NOUN
gujaf-81	72	18	’	'	PUNCT
gujaf-81	72	19	progression	progression	NOUN
gujaf-81	72	20	for	for	ADP
gujaf-81	72	21	the	the	DET
gujaf-81	72	22	period	period	NOUN
gujaf-81	72	23	of	of	ADP
gujaf-81	72	24	10	10	NUM
gujaf-81	72	25	years	year	NOUN
gujaf-81	72	26	(	(	PUNCT
gujaf-81	72	27	1998	1998	NUM
gujaf-81	72	28	to	to	ADP
gujaf-81	72	29	2007	2007	NUM
gujaf-81	72	30	)	)	PUNCT
gujaf-81	72	31	.	.	PUNCT
gujaf-81	73	1	the	the	DET
gujaf-81	73	2	outcome	outcome	NOUN
gujaf-81	73	3	of	of	ADP
gujaf-81	73	4	the	the	DET
gujaf-81	73	5	research	research	NOUN
gujaf-81	73	6	shows	show	VERB
gujaf-81	73	7	that	that	SCONJ
gujaf-81	73	8	net	net	ADJ
gujaf-81	73	9	trade	trade	NOUN
gujaf-81	73	10	and	and	CCONJ
gujaf-81	73	11	cash	cash	NOUN
gujaf-81	73	12	conversion	conversion	NOUN
gujaf-81	73	13	cycle	cycle	NOUN
gujaf-81	73	14	have	have	VERB
gujaf-81	73	15	a	a	DET
gujaf-81	73	16	momentous	momentous	ADJ
gujaf-81	73	17	consequence	consequence	NOUN
gujaf-81	73	18	on	on	ADP
gujaf-81	73	19	the	the	DET
gujaf-81	73	20	performance	performance	NOUN
gujaf-81	73	21	of	of	ADP
gujaf-81	73	22	corporations	corporation	NOUN
gujaf-81	73	23	.	.	PUNCT
gujaf-81	74	1	the	the	DET
gujaf-81	74	2	research	research	NOUN
gujaf-81	74	3	likewise	likewise	ADV
gujaf-81	74	4	completed	complete	VERB
gujaf-81	74	5	that	that	SCONJ
gujaf-81	74	6	in	in	ADP
gujaf-81	74	7	pakistan	pakistan	PROPN
gujaf-81	74	8	,	,	PUNCT
gujaf-81	74	9	most	most	ADJ
gujaf-81	74	10	of	of	ADP
gujaf-81	74	11	the	the	DET
gujaf-81	74	12	firm	firm	NOUN
gujaf-81	74	13	’s	’s	PART
gujaf-81	74	14	policies	policy	NOUN
gujaf-81	74	15	on	on	ADP
gujaf-81	74	16	working	work	VERB
gujaf-81	74	17	capital	capital	NOUN
gujaf-81	74	18	are	be	AUX
gujaf-81	74	19	conservative	conservative	ADJ
gujaf-81	74	20	and	and	CCONJ
gujaf-81	74	21	are	be	AUX
gujaf-81	74	22	required	require	VERB
gujaf-81	74	23	to	to	PART
gujaf-81	74	24	focus	focus	VERB
gujaf-81	74	25	and	and	CCONJ
gujaf-81	74	26	advance	advance	VERB
gujaf-81	74	27	their	their	PRON
gujaf-81	74	28	collection	collection	NOUN
gujaf-81	74	29	and	and	CCONJ
gujaf-81	74	30	payment	payment	NOUN
gujaf-81	74	31	rule	rule	NOUN
gujaf-81	74	32	.	.	PUNCT
gujaf-81	75	1	similarly	similarly	ADV
gujaf-81	75	2	,	,	PUNCT
gujaf-81	75	3	falopeandajilore	falopeandajilore	X
gujaf-81	75	4	(	(	PUNCT
gujaf-81	75	5	2009	2009	NUM
gujaf-81	75	6	)	)	PUNCT
gujaf-81	75	7	,	,	PUNCT
gujaf-81	75	8	utilising	utilise	VERB
gujaf-81	75	9	data	datum	NOUN
gujaf-81	75	10	from	from	ADP
gujaf-81	75	11	a	a	DET
gujaf-81	75	12	sample	sample	NOUN
gujaf-81	75	13	of	of	ADP
gujaf-81	75	14	50	50	NUM
gujaf-81	75	15	manufacturing	manufacturing	NOUN
gujaf-81	75	16	corporations	corporation	NOUN
gujaf-81	75	17	found	find	VERB
gujaf-81	75	18	an	an	DET
gujaf-81	75	19	unhelpful	unhelpful	ADJ
gujaf-81	75	20	connection	connection	NOUN
gujaf-81	75	21	between	between	ADP
gujaf-81	75	22	cash	cash	NOUN
gujaf-81	75	23	conversion	conversion	NOUN
gujaf-81	75	24	cycle	cycle	NOUN
gujaf-81	75	25	and	and	CCONJ
gujaf-81	75	26	net	net	ADJ
gujaf-81	75	27	operational	operational	ADJ
gujaf-81	75	28	profit	profit	NOUN
gujaf-81	75	29	.	.	PUNCT
gujaf-81	76	1	oghloo	oghloo	NOUN
gujaf-81	76	2	and	and	CCONJ
gujaf-81	76	3	jence	jence	NOUN
gujaf-81	76	4	(	(	PUNCT
gujaf-81	76	5	2008	2008	NUM
gujaf-81	76	6	)	)	PUNCT
gujaf-81	76	7	perform	perform	VERB
gujaf-81	76	8	a	a	DET
gujaf-81	76	9	study	study	NOUN
gujaf-81	76	10	on	on	ADP
gujaf-81	76	11	the	the	DET
gujaf-81	76	12	power	power	NOUN
gujaf-81	76	13	of	of	ADP
gujaf-81	76	14	working	work	VERB
gujaf-81	76	15	capital	capital	NOUN
gujaf-81	76	16	organization	organization	NOUN
gujaf-81	76	17	on	on	ADP
gujaf-81	76	18	business	business	NOUN
gujaf-81	76	19	profitability	profitability	NOUN
gujaf-81	76	20	in	in	ADP
gujaf-81	76	21	turkey	turkey	NOUN
gujaf-81	76	22	for	for	ADP
gujaf-81	76	23	time	time	NOUN
gujaf-81	76	24	coverage	coverage	NOUN
gujaf-81	76	25	of	of	ADP
gujaf-81	76	26	ten	ten	NUM
gujaf-81	76	27	years	year	NOUN
gujaf-81	76	28	.	.	PUNCT
gujaf-81	77	1	regression	regression	NOUN
gujaf-81	77	2	technique	technique	NOUN
gujaf-81	77	3	and	and	CCONJ
gujaf-81	77	4	some	some	DET
gujaf-81	77	5	variables	variable	NOUN
gujaf-81	77	6	of	of	ADP
gujaf-81	77	7	accounting	accounting	NOUN
gujaf-81	77	8	were	be	AUX
gujaf-81	77	9	utilised	utilise	VERB
gujaf-81	77	10	for	for	ADP
gujaf-81	77	11	assessing	assess	VERB
gujaf-81	77	12	working	work	VERB
gujaf-81	77	13	capital	capital	NOUN
gujaf-81	77	14	management	management	NOUN
gujaf-81	77	15	.	.	PUNCT
gujaf-81	78	1	the	the	DET
gujaf-81	78	2	outcome	outcome	NOUN
gujaf-81	78	3	displayed	display	VERB
gujaf-81	78	4	that	that	SCONJ
gujaf-81	78	5	inventory	inventory	NOUN
gujaf-81	78	6	turnover	turnover	NOUN
gujaf-81	78	7	;	;	PUNCT
gujaf-81	78	8	leverage	leverage	NOUN
gujaf-81	78	9	and	and	CCONJ
gujaf-81	78	10	receivable	receivable	ADJ
gujaf-81	78	11	collection	collection	NOUN
gujaf-81	78	12	period	period	NOUN
gujaf-81	78	13	have	have	VERB
gujaf-81	78	14	unconstructive	unconstructive	ADJ
gujaf-81	78	15	influence	influence	NOUN
gujaf-81	78	16	on	on	ADP
gujaf-81	78	17	corporate	corporate	ADJ
gujaf-81	78	18	profitability	profitability	NOUN
gujaf-81	78	19	.	.	PUNCT
gujaf-81	79	1	however	however	ADV
gujaf-81	79	2	,	,	PUNCT
gujaf-81	79	3	business	business	NOUN
gujaf-81	79	4	size	size	NOUN
gujaf-81	79	5	has	have	VERB
gujaf-81	79	6	a	a	DET
gujaf-81	79	7	constructive	constructive	ADJ
gujaf-81	79	8	influence	influence	NOUN
gujaf-81	79	9	on	on	ADP
gujaf-81	79	10	corporate	corporate	ADJ
gujaf-81	79	11	profitability	profitability	NOUN
gujaf-81	79	12	.	.	PUNCT
gujaf-81	80	1	study	study	NOUN
gujaf-81	80	2	of	of	ADP
gujaf-81	80	3	sing	sing	NOUN
gujaf-81	80	4	and	and	CCONJ
gujaf-81	80	5	penny	penny	NOUN
gujaf-81	80	6	(	(	PUNCT
gujaf-81	80	7	2008	2008	NUM
gujaf-81	80	8	)	)	PUNCT
gujaf-81	80	9	was	be	AUX
gujaf-81	80	10	carried	carry	VERB
gujaf-81	80	11	on	on	ADP
gujaf-81	80	12	the	the	DET
gujaf-81	80	13	impact	impact	NOUN
gujaf-81	80	14	of	of	ADP
gujaf-81	80	15	working	work	VERB
gujaf-81	80	16	capital	capital	NOUN
gujaf-81	80	17	organization	organization	NOUN
gujaf-81	80	18	on	on	ADP
gujaf-81	80	19	business	business	NOUN
gujaf-81	80	20	profitability	profitability	NOUN
gujaf-81	80	21	between	between	ADP
gujaf-81	80	22	1990	1990	NUM
gujaf-81	80	23	and	and	CCONJ
gujaf-81	80	24	2008	2008	NUM
gujaf-81	80	25	.	.	PUNCT
gujaf-81	81	1	the	the	DET
gujaf-81	81	2	study	study	NOUN
gujaf-81	81	3	found	find	VERB
gujaf-81	81	4	that	that	SCONJ
gujaf-81	81	5	receivables	receivables	NOUN
gujaf-81	81	6	turnover	turnover	NOUN
gujaf-81	81	7	,	,	PUNCT
gujaf-81	81	8	acid	acid	NOUN
gujaf-81	81	9	test	test	NOUN
gujaf-81	81	10	ration	ration	NOUN
gujaf-81	81	11	and	and	CCONJ
gujaf-81	81	12	current	current	ADJ
gujaf-81	81	13	ratio	ratio	NOUN
gujaf-81	81	14	have	have	VERB
gujaf-81	81	15	substantial	substantial	ADJ
gujaf-81	81	16	effect	effect	NOUN
gujaf-81	81	17	on	on	ADP
gujaf-81	81	18	working	work	VERB
gujaf-81	81	19	capital	capital	NOUN
gujaf-81	81	20	.	.	PUNCT
gujaf-81	82	1	padachi	padachi	ADJ
gujaf-81	82	2	(	(	PUNCT
gujaf-81	82	3	2006	2006	NUM
gujaf-81	82	4	)	)	PUNCT
gujaf-81	82	5	investigated	investigate	VERB
gujaf-81	82	6	the	the	DET
gujaf-81	82	7	trends	trend	NOUN
gujaf-81	82	8	in	in	ADP
gujaf-81	82	9	working	work	VERB
gujaf-81	82	10	capital	capital	NOUN
gujaf-81	82	11	administration	administration	NOUN
gujaf-81	82	12	effects	effect	NOUN
gujaf-81	82	13	on	on	ADP
gujaf-81	82	14	the	the	DET
gujaf-81	82	15	performance	performance	NOUN
gujaf-81	82	16	of	of	ADP
gujaf-81	82	17	58	58	NUM
gujaf-81	82	18	mauritian	mauritian	ADJ
gujaf-81	82	19	small	small	ADJ
gujaf-81	82	20	industrialized	industrialize	VERB
gujaf-81	82	21	companies	company	NOUN
gujaf-81	82	22	for	for	ADP
gujaf-81	82	23	six	six	NUM
gujaf-81	82	24	years	year	NOUN
gujaf-81	82	25	(	(	PUNCT
gujaf-81	82	26	1998	1998	NUM
gujaf-81	82	27	-	-	SYM
gujaf-81	82	28	2003	2003	NUM
gujaf-81	82	29	)	)	PUNCT
gujaf-81	82	30	.	.	PUNCT
gujaf-81	83	1	the	the	DET
gujaf-81	83	2	study	study	NOUN
gujaf-81	83	3	disclosed	disclose	VERB
gujaf-81	83	4	that	that	SCONJ
gujaf-81	83	5	a	a	DET
gujaf-81	83	6	sound	sound	NOUN
gujaf-81	83	7	planned	plan	VERB
gujaf-81	83	8	working	work	VERB
gujaf-81	83	9	capital	capital	PROPN
gujaf-81	83	10	administration	administration	NOUN
gujaf-81	83	11	is	be	AUX
gujaf-81	83	12	likely	likely	ADJ
gujaf-81	83	13	to	to	ADP
gujaf-81	83	14	gusau	gusau	ADJ
gujaf-81	83	15	journal	journal	PROPN
gujaf-81	83	16	of	of	ADP
gujaf-81	83	17	accounting	accounting	NOUN
gujaf-81	83	18	and	and	CCONJ
gujaf-81	83	19	finance	finance	NOUN
gujaf-81	83	20	,	,	PUNCT
gujaf-81	83	21	vol	vol	NOUN
gujaf-81	83	22	.	.	PROPN
gujaf-81	83	23	2	2	NUM
gujaf-81	83	24	,	,	PUNCT
gujaf-81	83	25	issue	issue	NOUN
gujaf-81	83	26	1	1	NUM
gujaf-81	83	27	,	,	PUNCT
gujaf-81	83	28	april	april	PROPN
gujaf-81	83	29	,	,	PUNCT
gujaf-81	83	30	2021	2021	NUM
gujaf-81	83	31	7	7	NUM
gujaf-81	83	32	contribute	contribute	VERB
gujaf-81	83	33	to	to	ADP
gujaf-81	83	34	the	the	DET
gujaf-81	83	35	firms	firm	NOUN
gujaf-81	83	36	’	’	PART
gujaf-81	83	37	value	value	NOUN
gujaf-81	83	38	creation	creation	NOUN
gujaf-81	83	39	.	.	PUNCT
gujaf-81	84	1	the	the	DET
gujaf-81	84	2	outcome	outcome	NOUN
gujaf-81	84	3	also	also	ADV
gujaf-81	84	4	showed	show	VERB
gujaf-81	84	5	that	that	SCONJ
gujaf-81	84	6	heavy	heavy	ADJ
gujaf-81	84	7	investments	investment	NOUN
gujaf-81	84	8	in	in	ADP
gujaf-81	84	9	receivables	receivables	NOUN
gujaf-81	84	10	and	and	CCONJ
gujaf-81	84	11	inventories	inventory	NOUN
gujaf-81	84	12	is	be	AUX
gujaf-81	84	13	related	relate	VERB
gujaf-81	84	14	to	to	ADP
gujaf-81	84	15	low	low	ADJ
gujaf-81	84	16	profit	profit	NOUN
gujaf-81	84	17	and	and	CCONJ
gujaf-81	84	18	revealed	reveal	VERB
gujaf-81	84	19	an	an	DET
gujaf-81	84	20	increased	increase	VERB
gujaf-81	84	21	tendency	tendency	NOUN
gujaf-81	84	22	in	in	ADP
gujaf-81	84	23	the	the	DET
gujaf-81	84	24	short	short	ADJ
gujaf-81	84	25	-	-	PUNCT
gujaf-81	84	26	term	term	NOUN
gujaf-81	84	27	constituent	constituent	NOUN
gujaf-81	84	28	of	of	ADP
gujaf-81	84	29	working	work	VERB
gujaf-81	84	30	capital	capital	NOUN
gujaf-81	84	31	financing	financing	NOUN
gujaf-81	84	32	.	.	PUNCT
gujaf-81	85	1	raheman	raheman	NOUN
gujaf-81	85	2	and	and	CCONJ
gujaf-81	85	3	nasr	nasr	PROPN
gujaf-81	85	4	(	(	PUNCT
gujaf-81	85	5	2007	2007	NUM
gujaf-81	85	6	)	)	PUNCT
gujaf-81	85	7	investigated	investigate	VERB
gujaf-81	85	8	the	the	DET
gujaf-81	85	9	association	association	NOUN
gujaf-81	85	10	amid	amid	ADP
gujaf-81	85	11	working	work	VERB
gujaf-81	85	12	capital	capital	PROPN
gujaf-81	85	13	administration	administration	NOUN
gujaf-81	85	14	and	and	CCONJ
gujaf-81	85	15	profitability	profitability	NOUN
gujaf-81	85	16	of	of	ADP
gujaf-81	85	17	firms	firm	NOUN
gujaf-81	85	18	on	on	ADP
gujaf-81	85	19	companies	company	NOUN
gujaf-81	85	20	on	on	ADP
gujaf-81	85	21	karachi	karachi	PROPN
gujaf-81	85	22	stock	stock	PROPN
gujaf-81	85	23	exchange	exchange	PROPN
gujaf-81	85	24	by	by	ADP
gujaf-81	85	25	means	mean	NOUN
gujaf-81	85	26	of	of	ADP
gujaf-81	85	27	standing	stand	VERB
gujaf-81	85	28	measure	measure	NOUN
gujaf-81	85	29	of	of	ADP
gujaf-81	85	30	liquidity	liquidity	NOUN
gujaf-81	85	31	and	and	CCONJ
gujaf-81	85	32	on	on	AUX
gujaf-81	85	33	-	-	PUNCT
gujaf-81	85	34	going	go	VERB
gujaf-81	85	35	functional	functional	ADJ
gujaf-81	85	36	measure	measure	NOUN
gujaf-81	85	37	of	of	ADP
gujaf-81	85	38	working	work	VERB
gujaf-81	85	39	capital	capital	PROPN
gujaf-81	85	40	administration	administration	NOUN
gujaf-81	85	41	between	between	ADP
gujaf-81	85	42	1999	1999	NUM
gujaf-81	85	43	and	and	CCONJ
gujaf-81	85	44	2004	2004	NUM
gujaf-81	85	45	.	.	PUNCT
gujaf-81	86	1	results	result	NOUN
gujaf-81	86	2	proposed	propose	VERB
gujaf-81	86	3	there	there	PRON
gujaf-81	86	4	exists	exist	VERB
gujaf-81	86	5	a	a	DET
gujaf-81	86	6	unhelpful	unhelpful	ADJ
gujaf-81	86	7	association	association	NOUN
gujaf-81	86	8	involving	involve	VERB
gujaf-81	86	9	working	work	VERB
gujaf-81	86	10	capital	capital	NOUN
gujaf-81	86	11	management	management	NOUN
gujaf-81	86	12	process	process	NOUN
gujaf-81	86	13	and	and	CCONJ
gujaf-81	86	14	profitability	profitability	NOUN
gujaf-81	86	15	.	.	PUNCT
gujaf-81	87	1	sen	sen	PROPN
gujaf-81	87	2	(	(	PUNCT
gujaf-81	87	3	2009	2009	NUM
gujaf-81	87	4	)	)	PUNCT
gujaf-81	87	5	examined	examine	VERB
gujaf-81	87	6	the	the	DET
gujaf-81	87	7	ise	ise	NOUN
gujaf-81	87	8	(	(	PUNCT
gujaf-81	87	9	istanbul	istanbul	PROPN
gujaf-81	87	10	stock	stock	PROPN
gujaf-81	87	11	exchange	exchange	PROPN
gujaf-81	87	12	)	)	PUNCT
gujaf-81	87	13	listed	list	VERB
gujaf-81	87	14	companies	company	NOUN
gujaf-81	87	15	and	and	CCONJ
gujaf-81	87	16	find	find	VERB
gujaf-81	87	17	out	out	ADP
gujaf-81	87	18	the	the	DET
gujaf-81	87	19	association	association	NOUN
gujaf-81	87	20	among	among	ADP
gujaf-81	87	21	the	the	DET
gujaf-81	87	22	working	work	VERB
gujaf-81	87	23	capital	capital	NOUN
gujaf-81	87	24	.	.	PUNCT
gujaf-81	88	1	according	accord	VERB
gujaf-81	88	2	to	to	ADP
gujaf-81	88	3	the	the	DET
gujaf-81	88	4	study	study	NOUN
gujaf-81	88	5	there	there	ADV
gujaf-81	88	6	subsist	subsist	VERB
gujaf-81	88	7	an	an	DET
gujaf-81	88	8	association	association	NOUN
gujaf-81	88	9	that	that	PRON
gujaf-81	88	10	is	be	AUX
gujaf-81	88	11	negative	negative	ADJ
gujaf-81	88	12	among	among	ADP
gujaf-81	88	13	variables	variable	NOUN
gujaf-81	88	14	.	.	PUNCT
gujaf-81	89	1	the	the	DET
gujaf-81	89	2	study	study	NOUN
gujaf-81	89	3	revealed	reveal	VERB
gujaf-81	89	4	the	the	DET
gujaf-81	89	5	finance	finance	NOUN
gujaf-81	89	6	director	director	NOUN
gujaf-81	89	7	significance	significance	NOUN
gujaf-81	89	8	who	who	PRON
gujaf-81	89	9	serves	serve	VERB
gujaf-81	89	10	as	as	ADP
gujaf-81	89	11	mediator	mediator	NOUN
gujaf-81	89	12	or	or	CCONJ
gujaf-81	89	13	catalysts	catalyst	NOUN
gujaf-81	89	14	to	to	PART
gujaf-81	89	15	boost	boost	VERB
gujaf-81	89	16	the	the	DET
gujaf-81	89	17	profitability	profitability	NOUN
gujaf-81	89	18	of	of	ADP
gujaf-81	89	19	the	the	DET
gujaf-81	89	20	firm	firm	NOUN
gujaf-81	89	21	certainly	certainly	ADV
gujaf-81	89	22	influence	influence	VERB
gujaf-81	89	23	the	the	DET
gujaf-81	89	24	performance	performance	NOUN
gujaf-81	89	25	of	of	ADP
gujaf-81	89	26	firm	firm	NOUN
gujaf-81	89	27	.	.	PUNCT
gujaf-81	90	1	several	several	ADJ
gujaf-81	90	2	theories	theory	NOUN
gujaf-81	90	3	have	have	AUX
gujaf-81	90	4	been	be	AUX
gujaf-81	90	5	applied	apply	VERB
gujaf-81	90	6	to	to	PART
gujaf-81	90	7	explain	explain	VERB
gujaf-81	90	8	and	and	CCONJ
gujaf-81	90	9	emphasise	emphasise	VERB
gujaf-81	90	10	the	the	DET
gujaf-81	90	11	analysis	analysis	NOUN
gujaf-81	90	12	of	of	ADP
gujaf-81	90	13	working	work	VERB
gujaf-81	90	14	capital	capital	PROPN
gujaf-81	90	15	administration	administration	NOUN
gujaf-81	90	16	and	and	CCONJ
gujaf-81	90	17	business	business	NOUN
gujaf-81	90	18	performance	performance	NOUN
gujaf-81	90	19	.	.	PUNCT
gujaf-81	91	1	these	these	DET
gujaf-81	91	2	theories	theory	NOUN
gujaf-81	91	3	as	as	SCONJ
gujaf-81	91	4	discussed	discuss	VERB
gujaf-81	91	5	in	in	ADP
gujaf-81	91	6	the	the	DET
gujaf-81	91	7	works	work	NOUN
gujaf-81	91	8	of	of	ADP
gujaf-81	91	9	adamu	adamu	PROPN
gujaf-81	91	10	(	(	PUNCT
gujaf-81	91	11	2016	2016	NUM
gujaf-81	91	12	)	)	PUNCT
gujaf-81	91	13	are	be	AUX
gujaf-81	91	14	:	:	PUNCT
gujaf-81	91	15	the	the	DET
gujaf-81	91	16	theory	theory	NOUN
gujaf-81	91	17	of	of	ADP
gujaf-81	91	18	protective	protective	ADJ
gujaf-81	91	19	working	work	VERB
gujaf-81	91	20	capital	capital	PROPN
gujaf-81	91	21	administration	administration	NOUN
gujaf-81	91	22	which	which	PRON
gujaf-81	91	23	states	state	VERB
gujaf-81	91	24	that	that	SCONJ
gujaf-81	91	25	firms	firm	NOUN
gujaf-81	91	26	endeavour	endeavour	VERB
gujaf-81	91	27	to	to	PART
gujaf-81	91	28	lessen	lessen	VERB
gujaf-81	91	29	danger	danger	NOUN
gujaf-81	91	30	by	by	ADP
gujaf-81	91	31	bringing	bring	VERB
gujaf-81	91	32	down	down	ADP
gujaf-81	91	33	current	current	ADJ
gujaf-81	91	34	liabilities	liability	NOUN
gujaf-81	91	35	or	or	CCONJ
gujaf-81	91	36	keeping	keep	VERB
gujaf-81	91	37	surplus	surplus	NOUN
gujaf-81	91	38	working	work	VERB
gujaf-81	91	39	capital	capital	NOUN
gujaf-81	91	40	so	so	SCONJ
gujaf-81	91	41	as	as	SCONJ
gujaf-81	91	42	to	to	PART
gujaf-81	91	43	cater	cater	VERB
gujaf-81	91	44	for	for	ADP
gujaf-81	91	45	emergencies	emergency	NOUN
gujaf-81	91	46	that	that	PRON
gujaf-81	91	47	may	may	AUX
gujaf-81	91	48	come	come	VERB
gujaf-81	91	49	up	up	ADP
gujaf-81	91	50	unexpected	unexpected	ADJ
gujaf-81	91	51	.	.	PUNCT
gujaf-81	92	1	also	also	ADV
gujaf-81	92	2	,	,	PUNCT
gujaf-81	92	3	the	the	DET
gujaf-81	92	4	aggressive	aggressive	ADJ
gujaf-81	92	5	theory	theory	NOUN
gujaf-81	92	6	of	of	ADP
gujaf-81	92	7	working	work	VERB
gujaf-81	92	8	capital	capital	NOUN
gujaf-81	92	9	management	management	NOUN
gujaf-81	92	10	needs	need	VERB
gujaf-81	92	11	complete	complete	ADJ
gujaf-81	92	12	investment	investment	NOUN
gujaf-81	92	13	of	of	ADP
gujaf-81	92	14	current	current	ADJ
gujaf-81	92	15	assets	asset	NOUN
gujaf-81	92	16	and	and	CCONJ
gujaf-81	92	17	portion	portion	NOUN
gujaf-81	92	18	of	of	ADP
gujaf-81	92	19	the	the	DET
gujaf-81	92	20	financing	financing	NOUN
gujaf-81	92	21	of	of	ADP
gujaf-81	92	22	fixed	fix	VERB
gujaf-81	92	23	assets	asset	NOUN
gujaf-81	92	24	funded	fund	VERB
gujaf-81	92	25	through	through	ADP
gujaf-81	92	26	temporary	temporary	ADJ
gujaf-81	92	27	sources	source	NOUN
gujaf-81	92	28	and	and	CCONJ
gujaf-81	92	29	lastly	lastly	ADV
gujaf-81	92	30	,	,	PUNCT
gujaf-81	92	31	conventional	conventional	ADJ
gujaf-81	92	32	working	working	NOUN
gujaf-81	92	33	capital	capital	NOUN
gujaf-81	92	34	management	management	NOUN
gujaf-81	92	35	theory	theory	NOUN
gujaf-81	92	36	,	,	PUNCT
gujaf-81	92	37	that	that	PRON
gujaf-81	92	38	is	be	AUX
gujaf-81	92	39	a	a	DET
gujaf-81	92	40	stand	stand	NOUN
gujaf-81	92	41	amid	amid	ADP
gujaf-81	92	42	defensive	defensive	ADJ
gujaf-81	92	43	and	and	CCONJ
gujaf-81	92	44	forceful	forceful	ADJ
gujaf-81	92	45	theories	theory	NOUN
gujaf-81	92	46	of	of	ADP
gujaf-81	92	47	working	work	VERB
gujaf-81	92	48	capital	capital	NOUN
gujaf-81	92	49	management	management	NOUN
gujaf-81	92	50	.	.	PUNCT
gujaf-81	93	1	it	it	PRON
gujaf-81	93	2	suggests	suggest	VERB
gujaf-81	93	3	that	that	SCONJ
gujaf-81	93	4	firms	firm	NOUN
gujaf-81	93	5	do	do	AUX
gujaf-81	93	6	not	not	PART
gujaf-81	93	7	require	require	VERB
gujaf-81	93	8	being	be	AUX
gujaf-81	93	9	more	more	ADV
gujaf-81	93	10	aggressive	aggressive	ADJ
gujaf-81	93	11	by	by	ADP
gujaf-81	93	12	lessening	lessen	VERB
gujaf-81	93	13	the	the	DET
gujaf-81	93	14	intensity	intensity	NOUN
gujaf-81	93	15	of	of	ADP
gujaf-81	93	16	current	current	ADJ
gujaf-81	93	17	assets	asset	NOUN
gujaf-81	93	18	in	in	ADP
gujaf-81	93	19	comparison	comparison	NOUN
gujaf-81	93	20	to	to	ADP
gujaf-81	93	21	current	current	ADJ
gujaf-81	93	22	liabilities	liability	NOUN
gujaf-81	93	23	or	or	CCONJ
gujaf-81	93	24	defensive	defensive	ADJ
gujaf-81	93	25	by	by	ADP
gujaf-81	93	26	rising	rise	VERB
gujaf-81	93	27	the	the	DET
gujaf-81	93	28	intensity	intensity	NOUN
gujaf-81	93	29	of	of	ADP
gujaf-81	93	30	current	current	ADJ
gujaf-81	93	31	assets	asset	NOUN
gujaf-81	93	32	compared	compare	VERB
gujaf-81	93	33	to	to	ADP
gujaf-81	93	34	the	the	DET
gujaf-81	93	35	liabilities	liability	NOUN
gujaf-81	93	36	traded	trade	VERB
gujaf-81	93	37	.	.	PUNCT
gujaf-81	94	1	the	the	DET
gujaf-81	94	2	preference	preference	NOUN
gujaf-81	94	3	for	for	ADP
gujaf-81	94	4	the	the	DET
gujaf-81	94	5	practice	practice	NOUN
gujaf-81	94	6	of	of	ADP
gujaf-81	94	7	working	work	VERB
gujaf-81	94	8	capital	capital	NOUN
gujaf-81	94	9	management	management	NOUN
gujaf-81	94	10	is	be	AUX
gujaf-81	94	11	dependent	dependent	ADJ
gujaf-81	94	12	upon	upon	SCONJ
gujaf-81	94	13	the	the	DET
gujaf-81	94	14	purpose	purpose	NOUN
gujaf-81	94	15	(	(	PUNCT
gujaf-81	94	16	s	s	X
gujaf-81	94	17	)	)	PUNCT
gujaf-81	94	18	to	to	PART
gujaf-81	94	19	be	be	AUX
gujaf-81	94	20	accomplished	accomplish	VERB
gujaf-81	94	21	by	by	ADP
gujaf-81	94	22	the	the	DET
gujaf-81	94	23	firms	firm	NOUN
gujaf-81	94	24	.	.	PUNCT
gujaf-81	95	1	nevertheless	nevertheless	ADV
gujaf-81	95	2	,	,	PUNCT
gujaf-81	95	3	every	every	DET
gujaf-81	95	4	exercise	exercise	NOUN
gujaf-81	95	5	has	have	VERB
gujaf-81	95	6	its	its	PRON
gujaf-81	95	7	own	own	ADJ
gujaf-81	95	8	benefit	benefit	NOUN
gujaf-81	95	9	and	and	CCONJ
gujaf-81	95	10	cost	cost	NOUN
gujaf-81	95	11	and	and	CCONJ
gujaf-81	95	12	also	also	ADV
gujaf-81	95	13	ecological	ecological	ADJ
gujaf-81	95	14	effects	effect	NOUN
gujaf-81	95	15	.	.	PUNCT
gujaf-81	96	1	for	for	ADP
gujaf-81	96	2	the	the	DET
gujaf-81	96	3	purposes	purpose	NOUN
gujaf-81	96	4	of	of	ADP
gujaf-81	96	5	this	this	DET
gujaf-81	96	6	study	study	NOUN
gujaf-81	96	7	,	,	PUNCT
gujaf-81	96	8	the	the	DET
gujaf-81	96	9	underpinning	underpinning	ADJ
gujaf-81	96	10	theory	theory	NOUN
gujaf-81	96	11	adopted	adopt	VERB
gujaf-81	96	12	is	be	AUX
gujaf-81	96	13	the	the	DET
gujaf-81	96	14	conservative	conservative	ADJ
gujaf-81	96	15	working	work	VERB
gujaf-81	96	16	capital	capital	NOUN
gujaf-81	96	17	management	management	NOUN
gujaf-81	96	18	theory	theory	NOUN
gujaf-81	96	19	.	.	PUNCT
gujaf-81	97	1	this	this	PRON
gujaf-81	97	2	is	be	AUX
gujaf-81	97	3	because	because	SCONJ
gujaf-81	97	4	the	the	DET
gujaf-81	97	5	nigerian	nigerian	ADJ
gujaf-81	97	6	environment	environment	NOUN
gujaf-81	97	7	is	be	AUX
gujaf-81	97	8	so	so	ADV
gujaf-81	97	9	unstable	unstable	ADJ
gujaf-81	97	10	that	that	SCONJ
gujaf-81	97	11	the	the	DET
gujaf-81	97	12	impending	impending	ADJ
gujaf-81	97	13	cash	cash	NOUN
gujaf-81	97	14	flow	flow	NOUN
gujaf-81	97	15	,	,	PUNCT
gujaf-81	97	16	weight	weight	NOUN
gujaf-81	97	17	and	and	CCONJ
gujaf-81	97	18	universal	universal	ADJ
gujaf-81	97	19	prices	price	NOUN
gujaf-81	97	20	can	can	AUX
gujaf-81	97	21	not	not	PART
gujaf-81	97	22	be	be	AUX
gujaf-81	97	23	verified	verify	VERB
gujaf-81	97	24	and	and	CCONJ
gujaf-81	97	25	forecasted	forecast	VERB
gujaf-81	97	26	neutrally	neutrally	ADV
gujaf-81	97	27	,	,	PUNCT
gujaf-81	97	28	and	and	CCONJ
gujaf-81	97	29	the	the	DET
gujaf-81	97	30	cash	cash	NOUN
gujaf-81	97	31	surplus	surplus	NOUN
gujaf-81	97	32	can	can	AUX
gujaf-81	97	33	not	not	PART
gujaf-81	97	34	be	be	AUX
gujaf-81	97	35	linked	link	VERB
gujaf-81	97	36	to	to	ADP
gujaf-81	97	37	unexpected	unexpected	ADJ
gujaf-81	97	38	contingencies	contingency	NOUN
gujaf-81	97	39	because	because	SCONJ
gujaf-81	97	40	of	of	ADP
gujaf-81	97	41	the	the	DET
gujaf-81	97	42	high	high	ADJ
gujaf-81	97	43	cost	cost	NOUN
gujaf-81	97	44	associated	associate	VERB
gujaf-81	97	45	with	with	ADP
gujaf-81	97	46	them	they	PRON
gujaf-81	97	47	.	.	PUNCT
gujaf-81	98	1	gusau	gusau	PROPN
gujaf-81	98	2	journal	journal	PROPN
gujaf-81	98	3	of	of	ADP
gujaf-81	98	4	accounting	accounting	NOUN
gujaf-81	98	5	and	and	CCONJ
gujaf-81	98	6	finance	finance	NOUN
gujaf-81	98	7	,	,	PUNCT
gujaf-81	98	8	vol	vol	NOUN
gujaf-81	98	9	.	.	PROPN
gujaf-81	98	10	2	2	NUM
gujaf-81	98	11	,	,	PUNCT
gujaf-81	98	12	issue	issue	NOUN
gujaf-81	98	13	1	1	NUM
gujaf-81	98	14	,	,	PUNCT
gujaf-81	98	15	april	april	PROPN
gujaf-81	98	16	,	,	PUNCT
gujaf-81	98	17	2021	2021	NUM
gujaf-81	98	18	8	8	NUM
gujaf-81	98	19	3	3	NUM
gujaf-81	98	20	.	.	PUNCT
gujaf-81	98	21	methods	method	NOUN
gujaf-81	98	22	and	and	CCONJ
gujaf-81	98	23	variables	variable	NOUN
gujaf-81	98	24	to	to	PART
gujaf-81	98	25	scrutinize	scrutinize	VERB
gujaf-81	98	26	the	the	DET
gujaf-81	98	27	affiliation	affiliation	NOUN
gujaf-81	98	28	between	between	ADP
gujaf-81	98	29	working	work	VERB
gujaf-81	98	30	capital	capital	PROPN
gujaf-81	98	31	administration	administration	NOUN
gujaf-81	98	32	and	and	CCONJ
gujaf-81	98	33	corporate	corporate	ADJ
gujaf-81	98	34	performance	performance	NOUN
gujaf-81	98	35	,	,	PUNCT
gujaf-81	98	36	the	the	DET
gujaf-81	98	37	study	study	NOUN
gujaf-81	98	38	employed	employ	VERB
gujaf-81	98	39	correlation	correlation	NOUN
gujaf-81	98	40	research	research	NOUN
gujaf-81	98	41	design	design	NOUN
gujaf-81	98	42	.	.	PUNCT
gujaf-81	99	1	the	the	DET
gujaf-81	99	2	option	option	NOUN
gujaf-81	99	3	of	of	ADP
gujaf-81	99	4	this	this	DET
gujaf-81	99	5	design	design	NOUN
gujaf-81	99	6	is	be	AUX
gujaf-81	99	7	knowledgeable	knowledgeable	ADJ
gujaf-81	99	8	by	by	ADP
gujaf-81	99	9	the	the	DET
gujaf-81	99	10	positivism	positivism	NOUN
gujaf-81	99	11	structure	structure	NOUN
gujaf-81	99	12	,	,	PUNCT
gujaf-81	99	13	which	which	PRON
gujaf-81	99	14	assumes	assume	VERB
gujaf-81	99	15	that	that	SCONJ
gujaf-81	99	16	collective	collective	ADJ
gujaf-81	99	17	certainty	certainty	NOUN
gujaf-81	99	18	is	be	AUX
gujaf-81	99	19	singular	singular	ADJ
gujaf-81	99	20	,	,	PUNCT
gujaf-81	99	21	purpose	purpose	NOUN
gujaf-81	99	22	and	and	CCONJ
gujaf-81	99	23	independent	independent	ADJ
gujaf-81	99	24	.	.	PUNCT
gujaf-81	100	1	it	it	PRON
gujaf-81	100	2	also	also	ADV
gujaf-81	100	3	involves	involve	VERB
gujaf-81	100	4	the	the	DET
gujaf-81	100	5	utilization	utilization	NOUN
gujaf-81	100	6	of	of	ADP
gujaf-81	100	7	deductive	deductive	ADJ
gujaf-81	100	8	practice	practice	NOUN
gujaf-81	100	9	with	with	ADP
gujaf-81	100	10	theories	theory	NOUN
gujaf-81	100	11	for	for	ADP
gujaf-81	100	12	the	the	DET
gujaf-81	100	13	thoughtful	thoughtful	ADJ
gujaf-81	100	14	and	and	CCONJ
gujaf-81	100	15	justification	justification	NOUN
gujaf-81	100	16	of	of	ADP
gujaf-81	100	17	social	social	ADJ
gujaf-81	100	18	fact	fact	NOUN
gujaf-81	100	19	.	.	PUNCT
gujaf-81	101	1	equally	equally	ADV
gujaf-81	101	2	,	,	PUNCT
gujaf-81	101	3	correlation	correlation	NOUN
gujaf-81	101	4	research	research	NOUN
gujaf-81	101	5	design	design	NOUN
gujaf-81	101	6	is	be	AUX
gujaf-81	101	7	preferred	prefer	VERB
gujaf-81	101	8	because	because	SCONJ
gujaf-81	101	9	they	they	PRON
gujaf-81	101	10	aspire	aspire	VERB
gujaf-81	101	11	is	be	AUX
gujaf-81	101	12	to	to	PART
gujaf-81	101	13	investigate	investigate	VERB
gujaf-81	101	14	the	the	DET
gujaf-81	101	15	contact	contact	NOUN
gujaf-81	101	16	as	as	ADV
gujaf-81	101	17	well	well	ADV
gujaf-81	101	18	as	as	ADP
gujaf-81	101	19	the	the	DET
gujaf-81	101	20	interaction	interaction	NOUN
gujaf-81	101	21	amid	amid	ADP
gujaf-81	101	22	different	different	ADJ
gujaf-81	101	23	variables	variable	NOUN
gujaf-81	101	24	in	in	ADP
gujaf-81	101	25	the	the	DET
gujaf-81	101	26	study	study	NOUN
gujaf-81	101	27	.	.	PUNCT
gujaf-81	102	1	the	the	DET
gujaf-81	102	2	research	research	NOUN
gujaf-81	102	3	used	use	VERB
gujaf-81	102	4	secondary	secondary	ADJ
gujaf-81	102	5	data	datum	NOUN
gujaf-81	102	6	extracted	extract	VERB
gujaf-81	102	7	from	from	ADP
gujaf-81	102	8	the	the	DET
gujaf-81	102	9	available	available	ADJ
gujaf-81	102	10	audited	audit	VERB
gujaf-81	102	11	accounts	account	NOUN
gujaf-81	102	12	of	of	ADP
gujaf-81	102	13	all	all	DET
gujaf-81	102	14	listed	list	VERB
gujaf-81	102	15	healthcare	healthcare	NOUN
gujaf-81	102	16	firms	firm	NOUN
gujaf-81	102	17	for	for	ADP
gujaf-81	102	18	7	7	NUM
gujaf-81	102	19	years	year	NOUN
gujaf-81	102	20	(	(	PUNCT
gujaf-81	102	21	2013	2013	NUM
gujaf-81	102	22	-	-	SYM
gujaf-81	102	23	2019	2019	NUM
gujaf-81	102	24	)	)	PUNCT
gujaf-81	102	25	.	.	PUNCT
gujaf-81	103	1	the	the	DET
gujaf-81	103	2	population	population	NOUN
gujaf-81	103	3	of	of	ADP
gujaf-81	103	4	the	the	DET
gujaf-81	103	5	study	study	NOUN
gujaf-81	103	6	is	be	AUX
gujaf-81	103	7	the	the	DET
gujaf-81	103	8	entire	entire	ADJ
gujaf-81	103	9	10	10	NUM
gujaf-81	103	10	healthcare	healthcare	NOUN
gujaf-81	103	11	firms	firm	NOUN
gujaf-81	103	12	listed	list	VERB
gujaf-81	103	13	on	on	ADP
gujaf-81	103	14	the	the	DET
gujaf-81	103	15	nigerian	nigerian	ADJ
gujaf-81	103	16	stock	stock	NOUN
gujaf-81	103	17	exchange	exchange	PROPN
gujaf-81	103	18	as	as	ADP
gujaf-81	103	19	at	at	ADP
gujaf-81	103	20	31st	31st	PROPN
gujaf-81	103	21	december	december	PROPN
gujaf-81	103	22	,	,	PUNCT
gujaf-81	103	23	2019	2019	NUM
gujaf-81	103	24	.	.	PUNCT
gujaf-81	104	1	censor	censor	VERB
gujaf-81	104	2	sampling	sample	VERB
gujaf-81	104	3	technique	technique	NOUN
gujaf-81	104	4	was	be	AUX
gujaf-81	104	5	adopted	adopt	VERB
gujaf-81	104	6	and	and	CCONJ
gujaf-81	104	7	all10	all10	NOUN
gujaf-81	104	8	firms	firm	NOUN
gujaf-81	104	9	were	be	AUX
gujaf-81	104	10	chosen	choose	VERB
gujaf-81	104	11	as	as	ADP
gujaf-81	104	12	sample	sample	NOUN
gujaf-81	104	13	.	.	PUNCT
gujaf-81	105	1	this	this	DET
gujaf-81	105	2	study	study	NOUN
gujaf-81	105	3	is	be	AUX
gujaf-81	105	4	empirical	empirical	ADJ
gujaf-81	105	5	and	and	CCONJ
gujaf-81	105	6	descriptive	descriptive	ADJ
gujaf-81	105	7	because	because	SCONJ
gujaf-81	105	8	it	it	PRON
gujaf-81	105	9	adopted	adopt	VERB
gujaf-81	105	10	multiple	multiple	ADJ
gujaf-81	105	11	regression	regression	NOUN
gujaf-81	105	12	analysis	analysis	NOUN
gujaf-81	105	13	.	.	PUNCT
gujaf-81	106	1	multiple	multiple	ADJ
gujaf-81	106	2	regressions	regression	NOUN
gujaf-81	106	3	technique	technique	NOUN
gujaf-81	106	4	was	be	AUX
gujaf-81	106	5	adopted	adopt	VERB
gujaf-81	106	6	for	for	ADP
gujaf-81	106	7	the	the	DET
gujaf-81	106	8	purpose	purpose	NOUN
gujaf-81	106	9	of	of	ADP
gujaf-81	106	10	the	the	DET
gujaf-81	106	11	analysis	analysis	NOUN
gujaf-81	106	12	and	and	CCONJ
gujaf-81	106	13	the	the	DET
gujaf-81	106	14	regression	regression	NOUN
gujaf-81	106	15	was	be	AUX
gujaf-81	106	16	run	run	VERB
gujaf-81	106	17	using	use	VERB
gujaf-81	106	18	stata	stata	NOUN
gujaf-81	106	19	software	software	NOUN
gujaf-81	106	20	.	.	PUNCT
gujaf-81	107	1	the	the	DET
gujaf-81	107	2	model	model	NOUN
gujaf-81	107	3	of	of	ADP
gujaf-81	107	4	the	the	DET
gujaf-81	107	5	study	study	NOUN
gujaf-81	107	6	is	be	AUX
gujaf-81	107	7	represented	represent	VERB
gujaf-81	107	8	by	by	ADP
gujaf-81	107	9	the	the	DET
gujaf-81	107	10	following	follow	VERB
gujaf-81	107	11	equation	equation	NOUN
gujaf-81	107	12	using	use	VERB
gujaf-81	107	13	a	a	DET
gujaf-81	107	14	balanced	balanced	ADJ
gujaf-81	107	15	panel	panel	NOUN
gujaf-81	107	16	data	datum	NOUN
gujaf-81	107	17	of	of	ADP
gujaf-81	107	18	ordinary	ordinary	ADJ
gujaf-81	107	19	least	least	ADV
gujaf-81	107	20	square	square	ADJ
gujaf-81	107	21	as	as	SCONJ
gujaf-81	107	22	follows	follow	VERB
gujaf-81	107	23	:	:	PUNCT
gujaf-81	107	24	roait	roait	NOUN
gujaf-81	107	25	=	=	PUNCT
gujaf-81	107	26	βoit	βoit	NOUN
gujaf-81	107	27	+	+	CCONJ
gujaf-81	107	28	β1acpit	β1acpit	NOUN
gujaf-81	107	29	+	+	CCONJ
gujaf-81	107	30	β2icpit	β2icpit	NOUN
gujaf-81	107	31	+	+	CCONJ
gujaf-81	107	32	β3appit	β3appit	NOUN
gujaf-81	107	33	+	+	CCONJ
gujaf-81	107	34	β4cccit	β4cccit	ADJ
gujaf-81	107	35	+	+	NOUN
gujaf-81	107	36	β5sizeit	β5sizeit	NOUN
gujaf-81	107	37	+	+	X
gujaf-81	107	38	µit	µit	NOUN
gujaf-81	107	39	whereas	whereas	SCONJ
gujaf-81	107	40	:	:	PUNCT
gujaf-81	107	41	roa=	roa=	NOUN
gujaf-81	107	42	return	return	NOUN
gujaf-81	107	43	on	on	ADP
gujaf-81	107	44	asset	asset	NOUN
gujaf-81	107	45	acp=	acp=	PROPN
gujaf-81	107	46	average	average	ADJ
gujaf-81	107	47	collection	collection	NOUN
gujaf-81	107	48	period	period	NOUN
gujaf-81	107	49	icp=	icp=	PRON
gujaf-81	107	50	inventory	inventory	NOUN
gujaf-81	107	51	conversion	conversion	NOUN
gujaf-81	107	52	period	period	NOUN
gujaf-81	107	53	app=	app=	NOUN
gujaf-81	107	54	average	average	ADJ
gujaf-81	107	55	payment	payment	NOUN
gujaf-81	107	56	period	period	NOUN
gujaf-81	107	57	ccc=	ccc=	PROPN
gujaf-81	107	58	cash	cash	NOUN
gujaf-81	107	59	conversion	conversion	NOUN
gujaf-81	107	60	cycle	cycle	NOUN
gujaf-81	107	61	size=	size=	NUM
gujaf-81	107	62	size	size	NOUN
gujaf-81	107	63	of	of	ADP
gujaf-81	107	64	the	the	DET
gujaf-81	107	65	firm	firm	NOUN
gujaf-81	107	66	.	.	PUNCT
gujaf-81	108	1	β1	β1	PROPN
gujaf-81	108	2	–	–	PUNCT
gujaf-81	109	1	β5=	β5=	PROPN
gujaf-81	109	2	coefficient	coefficient	NOUN
gujaf-81	109	3	of	of	ADP
gujaf-81	109	4	explanatory	explanatory	ADJ
gujaf-81	109	5	variables	variable	NOUN
gujaf-81	109	6	βo	βo	NOUN
gujaf-81	109	7	=	=	SYM
gujaf-81	109	8	constant	constant	ADJ
gujaf-81	109	9	or	or	CCONJ
gujaf-81	109	10	intercept	intercept	VERB
gujaf-81	109	11	µ	µ	NOUN
gujaf-81	109	12	=	=	NOUN
gujaf-81	109	13	error	error	NOUN
gujaf-81	109	14	term	term	NOUN
gujaf-81	109	15	table	table	NOUN
gujaf-81	109	16	1	1	NUM
gujaf-81	109	17	:	:	PUNCT
gujaf-81	109	18	variable	variable	ADJ
gujaf-81	109	19	measurement	measurement	NOUN
gujaf-81	109	20	variable	variable	PROPN
gujaf-81	109	21	measurement	measurement	NOUN
gujaf-81	109	22	source	source	NOUN
gujaf-81	109	23	return	return	NOUN
gujaf-81	109	24	on	on	ADP
gujaf-81	109	25	asset	asset	NOUN
gujaf-81	109	26	profit	profit	NOUN
gujaf-81	109	27	before	before	ADP
gujaf-81	109	28	tax	tax	NOUN
gujaf-81	109	29	/	/	SYM
gujaf-81	109	30	total	total	ADJ
gujaf-81	109	31	asset	asset	NOUN
gujaf-81	109	32	dang	dang	NOUN
gujaf-81	109	33	&	&	CCONJ
gujaf-81	109	34	soo	soo	PROPN
gujaf-81	109	35	(	(	PUNCT
gujaf-81	109	36	2010	2010	NUM
gujaf-81	109	37	)	)	PUNCT
gujaf-81	109	38	average	average	ADJ
gujaf-81	109	39	collection	collection	NOUN
gujaf-81	109	40	period	period	NOUN
gujaf-81	109	41	no	no	INTJ
gujaf-81	109	42	.	.	PUNCT
gujaf-81	110	1	of	of	ADP
gujaf-81	110	2	acctg	acctg	NOUN
gujaf-81	110	3	period	period	NOUN
gujaf-81	110	4	/	/	SYM
gujaf-81	110	5	average	average	NOUN
gujaf-81	110	6	amount	amount	NOUN
gujaf-81	110	7	of	of	ADP
gujaf-81	110	8	outstanding	outstanding	ADJ
gujaf-81	110	9	account	account	NOUN
gujaf-81	110	10	receivable	receivable	ADJ
gujaf-81	110	11	afza	afza	PROPN
gujaf-81	110	12	&	&	CCONJ
gujaf-81	110	13	nasir	nasir	PROPN
gujaf-81	110	14	(	(	PUNCT
gujaf-81	110	15	2007	2007	NUM
gujaf-81	110	16	)	)	PUNCT
gujaf-81	110	17	inventory	inventory	NOUN
gujaf-81	110	18	conversion	conversion	NOUN
gujaf-81	110	19	period	period	NOUN
gujaf-81	110	20	365(ssp/365	365(ssp/365	NOUN
gujaf-81	110	21	)	)	PUNCT
gujaf-81	110	22	aborede	aborede	NOUN
gujaf-81	110	23	(	(	PUNCT
gujaf-81	110	24	2004	2004	NUM
gujaf-81	110	25	)	)	PUNCT
gujaf-81	110	26	average	average	ADJ
gujaf-81	110	27	payment	payment	NOUN
gujaf-81	110	28	period	period	NOUN
gujaf-81	110	29	account	account	NOUN
gujaf-81	110	30	payable	payable	ADJ
gujaf-81	110	31	+	+	CCONJ
gujaf-81	110	32	note	note	VERB
gujaf-81	110	33	payable	payable	ADJ
gujaf-81	110	34	/	/	SYM
gujaf-81	110	35	average	average	ADJ
gujaf-81	110	36	daily	daily	ADJ
gujaf-81	110	37	credit	credit	NOUN
gujaf-81	110	38	payable	payable	ADJ
gujaf-81	110	39	aborede	aborede	NOUN
gujaf-81	110	40	(	(	PUNCT
gujaf-81	110	41	2004	2004	NUM
gujaf-81	110	42	)	)	PUNCT
gujaf-81	110	43	gusau	gusau	ADJ
gujaf-81	110	44	journal	journal	NOUN
gujaf-81	110	45	of	of	ADP
gujaf-81	110	46	accounting	accounting	NOUN
gujaf-81	110	47	and	and	CCONJ
gujaf-81	110	48	finance	finance	NOUN
gujaf-81	110	49	,	,	PUNCT
gujaf-81	110	50	vol	vol	NOUN
gujaf-81	110	51	.	.	PROPN
gujaf-81	110	52	2	2	NUM
gujaf-81	110	53	,	,	PUNCT
gujaf-81	110	54	issue	issue	NOUN
gujaf-81	110	55	1	1	NUM
gujaf-81	110	56	,	,	PUNCT
gujaf-81	110	57	april	april	PROPN
gujaf-81	110	58	,	,	PUNCT
gujaf-81	110	59	2021	2021	NUM
gujaf-81	110	60	9	9	NUM
gujaf-81	110	61	cash	cash	NOUN
gujaf-81	110	62	conversion	conversion	NOUN
gujaf-81	110	63	cycle	cycle	NOUN
gujaf-81	110	64	dio	dio	NOUN
gujaf-81	110	65	+	+	CCONJ
gujaf-81	110	66	dso	dso	PROPN
gujaf-81	110	67	dpo	dpo	PROPN
gujaf-81	110	68	aborede	aborede	NOUN
gujaf-81	110	69	(	(	PUNCT
gujaf-81	110	70	2004	2004	NUM
gujaf-81	110	71	)	)	PUNCT
gujaf-81	110	72	size	size	NOUN
gujaf-81	110	73	of	of	ADP
gujaf-81	110	74	firm	firm	ADJ
gujaf-81	110	75	nat	nat	PROPN
gujaf-81	110	76	.	.	PUNCT
gujaf-81	111	1	log	log	NOUN
gujaf-81	111	2	of	of	ADP
gujaf-81	111	3	total	total	ADJ
gujaf-81	111	4	assets	asset	NOUN
gujaf-81	111	5	sen	sen	PROPN
gujaf-81	111	6	(	(	PUNCT
gujaf-81	111	7	2009	2009	NUM
gujaf-81	111	8	)	)	PUNCT
gujaf-81	111	9	source	source	NOUN
gujaf-81	111	10	:	:	PUNCT
gujaf-81	111	11	authors	author	NOUN
gujaf-81	111	12	4	4	NUM
gujaf-81	111	13	.	.	PUNCT
gujaf-81	111	14	results	result	NOUN
gujaf-81	111	15	,	,	PUNCT
gujaf-81	111	16	analysis	analysis	NOUN
gujaf-81	111	17	and	and	CCONJ
gujaf-81	111	18	discussions	discussion	NOUN
gujaf-81	111	19	the	the	DET
gujaf-81	111	20	section	section	NOUN
gujaf-81	111	21	delves	delve	VERB
gujaf-81	111	22	into	into	ADP
gujaf-81	111	23	the	the	DET
gujaf-81	111	24	presentation	presentation	NOUN
gujaf-81	111	25	of	of	ADP
gujaf-81	111	26	data	datum	NOUN
gujaf-81	111	27	,	,	PUNCT
gujaf-81	111	28	analysis	analysis	NOUN
gujaf-81	111	29	and	and	CCONJ
gujaf-81	111	30	interpretation	interpretation	NOUN
gujaf-81	111	31	of	of	ADP
gujaf-81	111	32	outcome	outcome	NOUN
gujaf-81	111	33	relating	relate	VERB
gujaf-81	111	34	to	to	ADP
gujaf-81	111	35	the	the	DET
gujaf-81	111	36	connection	connection	NOUN
gujaf-81	111	37	amid	amid	ADP
gujaf-81	111	38	working	work	VERB
gujaf-81	111	39	capital	capital	PROPN
gujaf-81	111	40	administration	administration	NOUN
gujaf-81	111	41	and	and	CCONJ
gujaf-81	111	42	business	business	NOUN
gujaf-81	111	43	performance	performance	NOUN
gujaf-81	111	44	of	of	ADP
gujaf-81	111	45	listed	list	VERB
gujaf-81	111	46	healthcare	healthcare	NOUN
gujaf-81	111	47	firms	firm	NOUN
gujaf-81	111	48	in	in	ADP
gujaf-81	111	49	nigeria	nigeria	PROPN
gujaf-81	111	50	.	.	PUNCT
gujaf-81	112	1	initially	initially	ADV
gujaf-81	112	2	,	,	PUNCT
gujaf-81	112	3	descriptive	descriptive	ADJ
gujaf-81	112	4	statistics	statistic	NOUN
gujaf-81	112	5	table	table	NOUN
gujaf-81	112	6	is	be	AUX
gujaf-81	112	7	offered	offer	VERB
gujaf-81	112	8	and	and	CCONJ
gujaf-81	112	9	analysed	analyse	VERB
gujaf-81	112	10	,	,	PUNCT
gujaf-81	112	11	accompanied	accompany	VERB
gujaf-81	112	12	by	by	ADP
gujaf-81	112	13	the	the	DET
gujaf-81	112	14	correlation	correlation	NOUN
gujaf-81	112	15	matrix	matrix	NOUN
gujaf-81	112	16	table	table	NOUN
gujaf-81	112	17	and	and	CCONJ
gujaf-81	112	18	after	after	ADP
gujaf-81	112	19	all	all	DET
gujaf-81	112	20	the	the	DET
gujaf-81	112	21	summary	summary	NOUN
gujaf-81	112	22	of	of	ADP
gujaf-81	112	23	regression	regression	NOUN
gujaf-81	112	24	product	product	NOUN
gujaf-81	112	25	table	table	NOUN
gujaf-81	112	26	.	.	PUNCT
gujaf-81	113	1	4.1	4.1	NUM
gujaf-81	113	2	descriptive	descriptive	ADJ
gujaf-81	113	3	statistics	statistic	NOUN
gujaf-81	113	4	the	the	DET
gujaf-81	113	5	descriptive	descriptive	ADJ
gujaf-81	113	6	figures	figure	NOUN
gujaf-81	113	7	are	be	AUX
gujaf-81	113	8	intended	intend	VERB
gujaf-81	113	9	to	to	PART
gujaf-81	113	10	display	display	VERB
gujaf-81	113	11	the	the	DET
gujaf-81	113	12	values	value	NOUN
gujaf-81	113	13	and	and	CCONJ
gujaf-81	113	14	the	the	DET
gujaf-81	113	15	nature	nature	NOUN
gujaf-81	113	16	of	of	ADP
gujaf-81	113	17	the	the	DET
gujaf-81	113	18	study	study	NOUN
gujaf-81	113	19	data	datum	NOUN
gujaf-81	113	20	.	.	PUNCT
gujaf-81	114	1	the	the	DET
gujaf-81	114	2	statistics	statistic	NOUN
gujaf-81	114	3	also	also	ADV
gujaf-81	114	4	aids	aid	VERB
gujaf-81	114	5	researches	research	VERB
gujaf-81	114	6	to	to	PART
gujaf-81	114	7	appreciate	appreciate	VERB
gujaf-81	114	8	the	the	DET
gujaf-81	114	9	measurability	measurability	NOUN
gujaf-81	114	10	of	of	ADP
gujaf-81	114	11	the	the	DET
gujaf-81	114	12	variables	variable	NOUN
gujaf-81	114	13	.	.	PUNCT
gujaf-81	115	1	table	table	NOUN
gujaf-81	115	2	2	2	NUM
gujaf-81	115	3	:	:	PUNCT
gujaf-81	115	4	descriptive	descriptive	ADJ
gujaf-81	115	5	statistics	statistic	NOUN
gujaf-81	115	6	variables	variables	PROPN
gujaf-81	115	7	min	min	PROPN
gujaf-81	115	8	max	max	PROPN
gujaf-81	115	9	mean	mean	PROPN
gujaf-81	116	1	std	std	PROPN
gujaf-81	116	2	.	.	PROPN
gujaf-81	117	1	dev	dev	PROPN
gujaf-81	117	2	.	.	PROPN
gujaf-81	118	1	skewness	skewness	PROPN
gujaf-81	118	2	roa	roa	PROPN
gujaf-81	118	3	0.168	0.168	NUM
gujaf-81	119	1	0.194	0.194	NUM
gujaf-81	119	2	0.182	0.182	NUM
gujaf-81	119	3	0.108	0.108	NUM
gujaf-81	119	4	-0.327	-0.327	NOUN
gujaf-81	119	5	acp	acp	PROPN
gujaf-81	119	6	53.980	53.980	NUM
gujaf-81	119	7	69.640	69.640	NUM
gujaf-81	119	8	62.010	62.010	NUM
gujaf-81	119	9	5.430	5.430	NUM
gujaf-81	119	10	-0.011	-0.011	NOUN
gujaf-81	119	11	icp	icp	PROPN
gujaf-81	119	12	133.430	133.430	NUM
gujaf-81	119	13	207.020	207.020	NUM
gujaf-81	119	14	191.870	191.870	NUM
gujaf-81	119	15	28.720	28.720	NUM
gujaf-81	119	16	-1.760	-1.760	NUM
gujaf-81	119	17	app	app	PROPN
gujaf-81	119	18	18.520	18.520	NUM
gujaf-81	119	19	150.310	150.310	NUM
gujaf-81	119	20	120.710	120.710	NUM
gujaf-81	119	21	50.990	50.990	NUM
gujaf-81	119	22	-1.650	-1.650	ADJ
gujaf-81	119	23	ccc	ccc	NOUN
gujaf-81	120	1	56.300	56.300	NUM
gujaf-81	120	2	145.220	145.220	NUM
gujaf-81	120	3	104.890	104.890	NUM
gujaf-81	120	4	32.490	32.490	NUM
gujaf-81	120	5	-0.412	-0.412	PUNCT
gujaf-81	120	6	size	size	NOUN
gujaf-81	120	7	15.310	15.310	NUM
gujaf-81	120	8	16.580	16.580	NUM
gujaf-81	120	9	15.990	15.990	NUM
gujaf-81	120	10	0.453	0.453	NUM
gujaf-81	120	11	-0.310	-0.310	PUNCT
gujaf-81	120	12	source	source	NOUN
gujaf-81	120	13	:	:	PUNCT
gujaf-81	120	14	extract	extract	NOUN
gujaf-81	120	15	from	from	ADP
gujaf-81	120	16	stata	stata	NOUN
gujaf-81	120	17	table	table	NOUN
gujaf-81	120	18	2	2	NUM
gujaf-81	120	19	presents	present	VERB
gujaf-81	120	20	the	the	DET
gujaf-81	120	21	synopsis	synopsis	NOUN
gujaf-81	120	22	of	of	ADP
gujaf-81	120	23	the	the	DET
gujaf-81	120	24	descriptive	descriptive	ADJ
gujaf-81	120	25	figures	figure	NOUN
gujaf-81	120	26	of	of	ADP
gujaf-81	120	27	proxies	proxy	NOUN
gujaf-81	120	28	used	use	VERB
gujaf-81	120	29	in	in	ADP
gujaf-81	120	30	the	the	DET
gujaf-81	120	31	study	study	NOUN
gujaf-81	120	32	for	for	ADP
gujaf-81	120	33	the	the	DET
gujaf-81	120	34	selected	select	VERB
gujaf-81	120	35	firms	firm	NOUN
gujaf-81	120	36	between	between	ADP
gujaf-81	120	37	the	the	DET
gujaf-81	120	38	periods	period	NOUN
gujaf-81	120	39	considered	consider	VERB
gujaf-81	120	40	.	.	PUNCT
gujaf-81	121	1	the	the	DET
gujaf-81	121	2	value	value	NOUN
gujaf-81	121	3	of	of	ADP
gujaf-81	121	4	the	the	DET
gujaf-81	121	5	mean	mean	NOUN
gujaf-81	121	6	for	for	ADP
gujaf-81	121	7	return	return	NOUN
gujaf-81	121	8	on	on	ADP
gujaf-81	121	9	asset	asset	NOUN
gujaf-81	121	10	(	(	PUNCT
gujaf-81	121	11	roa	roa	PROPN
gujaf-81	121	12	)	)	PUNCT
gujaf-81	121	13	is	be	AUX
gujaf-81	121	14	18.15	18.15	NUM
gujaf-81	121	15	%	%	NOUN
gujaf-81	121	16	and	and	CCONJ
gujaf-81	121	17	the	the	DET
gujaf-81	121	18	standard	standard	ADJ
gujaf-81	121	19	variation	variation	NOUN
gujaf-81	121	20	of	of	ADP
gujaf-81	121	21	1.1	1.1	NUM
gujaf-81	121	22	%	%	NOUN
gujaf-81	121	23	.	.	PUNCT
gujaf-81	122	1	the	the	DET
gujaf-81	122	2	average	average	ADJ
gujaf-81	122	3	collection	collection	NOUN
gujaf-81	122	4	period	period	NOUN
gujaf-81	122	5	mean	mean	VERB
gujaf-81	122	6	is	be	AUX
gujaf-81	122	7	62	62	NUM
gujaf-81	122	8	days	day	NOUN
gujaf-81	122	9	(	(	PUNCT
gujaf-81	122	10	2	2	NUM
gujaf-81	122	11	months	month	NOUN
gujaf-81	122	12	)	)	PUNCT
gujaf-81	122	13	and	and	CCONJ
gujaf-81	122	14	its	its	PRON
gujaf-81	122	15	standard	standard	ADJ
gujaf-81	122	16	deviation	deviation	NOUN
gujaf-81	122	17	of	of	ADP
gujaf-81	122	18	5	5	NUM
gujaf-81	122	19	days	day	NOUN
gujaf-81	122	20	.	.	PUNCT
gujaf-81	123	1	on	on	ADP
gujaf-81	123	2	usual	usual	ADJ
gujaf-81	123	3	,	,	PUNCT
gujaf-81	123	4	the	the	DET
gujaf-81	123	5	firms	firm	NOUN
gujaf-81	123	6	get	get	VERB
gujaf-81	123	7	192	192	NUM
gujaf-81	123	8	days	day	NOUN
gujaf-81	123	9	(	(	PUNCT
gujaf-81	123	10	approximately	approximately	ADV
gujaf-81	123	11	6	6	NUM
gujaf-81	123	12	months	month	NOUN
gujaf-81	123	13	,	,	PUNCT
gujaf-81	123	14	2	2	NUM
gujaf-81	123	15	weeks	week	NOUN
gujaf-81	123	16	)	)	PUNCT
gujaf-81	123	17	to	to	PART
gujaf-81	123	18	transform	transform	VERB
gujaf-81	123	19	their	their	PRON
gujaf-81	123	20	stocks	stock	NOUN
gujaf-81	123	21	into	into	ADP
gujaf-81	123	22	sales	sale	NOUN
gujaf-81	123	23	with	with	ADP
gujaf-81	123	24	a	a	DET
gujaf-81	123	25	standard	standard	ADJ
gujaf-81	123	26	variation	variation	NOUN
gujaf-81	123	27	of	of	ADP
gujaf-81	123	28	29	29	NUM
gujaf-81	123	29	days	day	NOUN
gujaf-81	123	30	.	.	PUNCT
gujaf-81	124	1	table	table	NOUN
gujaf-81	124	2	4.1	4.1	NUM
gujaf-81	124	3	also	also	ADV
gujaf-81	124	4	illustrate	illustrate	VERB
gujaf-81	124	5	that	that	SCONJ
gujaf-81	124	6	the	the	DET
gujaf-81	124	7	firms	firm	NOUN
gujaf-81	124	8	on	on	ADP
gujaf-81	124	9	the	the	DET
gujaf-81	124	10	normal	normal	ADJ
gujaf-81	124	11	take	take	VERB
gujaf-81	124	12	121	121	NUM
gujaf-81	124	13	days	day	NOUN
gujaf-81	124	14	(	(	PUNCT
gujaf-81	124	15	4	4	NUM
gujaf-81	124	16	months	month	NOUN
gujaf-81	124	17	)	)	PUNCT
gujaf-81	124	18	to	to	PART
gujaf-81	124	19	settle	settle	VERB
gujaf-81	124	20	its	its	PRON
gujaf-81	124	21	creditors	creditor	NOUN
gujaf-81	124	22	with	with	ADP
gujaf-81	124	23	a	a	DET
gujaf-81	124	24	standard	standard	ADJ
gujaf-81	124	25	variation	variation	NOUN
gujaf-81	124	26	of	of	ADP
gujaf-81	124	27	51	51	NUM
gujaf-81	124	28	days	day	NOUN
gujaf-81	124	29	.	.	PUNCT
gujaf-81	125	1	the	the	DET
gujaf-81	125	2	mean	mean	ADJ
gujaf-81	125	3	cash	cash	NOUN
gujaf-81	125	4	conversion	conversion	NOUN
gujaf-81	125	5	cycle	cycle	NOUN
gujaf-81	125	6	is	be	AUX
gujaf-81	125	7	105	105	NUM
gujaf-81	125	8	days	day	NOUN
gujaf-81	125	9	(	(	PUNCT
gujaf-81	125	10	3	3	NUM
gujaf-81	125	11	months	month	NOUN
gujaf-81	125	12	,	,	PUNCT
gujaf-81	125	13	2	2	NUM
gujaf-81	125	14	weeks	week	NOUN
gujaf-81	125	15	)	)	PUNCT
gujaf-81	125	16	with	with	ADP
gujaf-81	125	17	standard	standard	ADJ
gujaf-81	125	18	deviation	deviation	NOUN
gujaf-81	125	19	of	of	ADP
gujaf-81	125	20	32	32	NUM
gujaf-81	125	21	days	day	NOUN
gujaf-81	125	22	.	.	PUNCT
gujaf-81	126	1	the	the	DET
gujaf-81	126	2	table	table	NOUN
gujaf-81	126	3	added	add	VERB
gujaf-81	126	4	showed	show	VERB
gujaf-81	126	5	that	that	SCONJ
gujaf-81	126	6	the	the	DET
gujaf-81	126	7	firms	firm	NOUN
gujaf-81	126	8	on	on	ADP
gujaf-81	126	9	the	the	DET
gujaf-81	126	10	normal	normal	ADJ
gujaf-81	126	11	have	have	VERB
gujaf-81	126	12	a	a	DET
gujaf-81	126	13	current	current	ADJ
gujaf-81	126	14	ratio	ratio	NOUN
gujaf-81	126	15	of	of	ADP
gujaf-81	126	16	2.751	2.751	NUM
gujaf-81	126	17	and	and	CCONJ
gujaf-81	126	18	debt	debt	NOUN
gujaf-81	126	19	ratio	ratio	NOUN
gujaf-81	126	20	of	of	ADP
gujaf-81	126	21	25.7	25.7	NUM
gujaf-81	126	22	%	%	NOUN
gujaf-81	126	23	.	.	PUNCT
gujaf-81	127	1	the	the	DET
gujaf-81	127	2	table	table	NOUN
gujaf-81	127	3	further	far	ADV
gujaf-81	127	4	showed	show	VERB
gujaf-81	127	5	that	that	SCONJ
gujaf-81	127	6	an	an	DET
gujaf-81	127	7	average	average	ADJ
gujaf-81	127	8	firm	firm	NOUN
gujaf-81	127	9	has	have	VERB
gujaf-81	127	10	a	a	DET
gujaf-81	127	11	magnitude	magnitude	NOUN
gujaf-81	127	12	of	of	ADP
gujaf-81	127	13	15.99	15.99	NUM
gujaf-81	127	14	as	as	SCONJ
gujaf-81	127	15	calculated	calculate	VERB
gujaf-81	127	16	by	by	ADP
gujaf-81	127	17	the	the	DET
gujaf-81	127	18	natural	natural	ADJ
gujaf-81	127	19	logarithms	logarithm	NOUN
gujaf-81	127	20	of	of	ADP
gujaf-81	127	21	its	its	PRON
gujaf-81	127	22	assets	asset	NOUN
gujaf-81	127	23	.	.	PUNCT
gujaf-81	128	1	gusau	gusau	PROPN
gujaf-81	128	2	journal	journal	PROPN
gujaf-81	128	3	of	of	ADP
gujaf-81	128	4	accounting	accounting	NOUN
gujaf-81	128	5	and	and	CCONJ
gujaf-81	128	6	finance	finance	NOUN
gujaf-81	128	7	,	,	PUNCT
gujaf-81	128	8	vol	vol	NOUN
gujaf-81	128	9	.	.	PROPN
gujaf-81	128	10	2	2	NUM
gujaf-81	128	11	,	,	PUNCT
gujaf-81	128	12	issue	issue	NOUN
gujaf-81	128	13	1	1	NUM
gujaf-81	128	14	,	,	PUNCT
gujaf-81	128	15	april	april	PROPN
gujaf-81	128	16	,	,	PUNCT
gujaf-81	128	17	2021	2021	NUM
gujaf-81	128	18	10	10	NUM
gujaf-81	128	19	4.2	4.2	NUM
gujaf-81	128	20	correlation	correlation	NOUN
gujaf-81	128	21	matrix	matrix	NOUN
gujaf-81	128	22	correlation	correlation	NOUN
gujaf-81	128	23	matrix	matrix	NOUN
gujaf-81	128	24	function	function	NOUN
gujaf-81	128	25	is	be	AUX
gujaf-81	128	26	to	to	PART
gujaf-81	128	27	find	find	VERB
gujaf-81	128	28	out	out	ADP
gujaf-81	128	29	the	the	DET
gujaf-81	128	30	relationship	relationship	NOUN
gujaf-81	128	31	among	among	ADP
gujaf-81	128	32	the	the	DET
gujaf-81	128	33	studies	study	NOUN
gujaf-81	128	34	two	two	NUM
gujaf-81	128	35	different	different	ADJ
gujaf-81	128	36	variables	variable	NOUN
gujaf-81	128	37	vis	vis	X
gujaf-81	128	38	-	-	ADJ
gujaf-81	128	39	à	à	X
gujaf-81	128	40	-	-	PUNCT
gujaf-81	128	41	vis	vis	X
gujaf-81	128	42	the	the	DET
gujaf-81	128	43	independent	independent	ADJ
gujaf-81	128	44	variables	variable	NOUN
gujaf-81	128	45	themselves	themselves	PRON
gujaf-81	128	46	.	.	PUNCT
gujaf-81	129	1	therefore	therefore	ADV
gujaf-81	129	2	,	,	PUNCT
gujaf-81	129	3	table	table	NOUN
gujaf-81	129	4	4.2presents	4.2present	NOUN
gujaf-81	129	5	the	the	DET
gujaf-81	129	6	study	study	NOUN
gujaf-81	129	7	’s	’s	PART
gujaf-81	129	8	correlation	correlation	NOUN
gujaf-81	129	9	matrix	matrix	NOUN
gujaf-81	129	10	for	for	ADP
gujaf-81	129	11	the	the	DET
gujaf-81	129	12	model	model	NOUN
gujaf-81	129	13	observations	observation	NOUN
gujaf-81	129	14	.	.	PUNCT
gujaf-81	130	1	table	table	NOUN
gujaf-81	130	2	3	3	NUM
gujaf-81	130	3	:	:	PUNCT
gujaf-81	130	4	correlation	correlation	NOUN
gujaf-81	130	5	matrix	matrix	NOUN
gujaf-81	130	6	variable	variable	NOUN
gujaf-81	130	7	roa	roa	PROPN
gujaf-81	130	8	acp	acp	PROPN
gujaf-81	130	9	icp	icp	PROPN
gujaf-81	130	10	app	app	PROPN
gujaf-81	130	11	ccc	ccc	PROPN
gujaf-81	130	12	roa	roa	PROPN
gujaf-81	130	13	1.000	1.000	NUM
gujaf-81	130	14	acp	acp	PROPN
gujaf-81	130	15	-0.282	-0.282	PROPN
gujaf-81	130	16	1.000	1.000	NUM
gujaf-81	130	17	icp	icp	NOUN
gujaf-81	130	18	-0.314	-0.314	VERB
gujaf-81	130	19	0.166	0.166	NUM
gujaf-81	130	20	1.000	1.000	NUM
gujaf-81	130	21	app	app	NOUN
gujaf-81	130	22	-0.318	-0.318	PROPN
gujaf-81	130	23	0.013	0.013	NUM
gujaf-81	130	24	0.318	0.318	NUM
gujaf-81	130	25	1.000	1.000	NUM
gujaf-81	130	26	ccc	ccc	NOUN
gujaf-81	131	1	-0.755	-0.755	VERB
gujaf-81	131	2	0.160	0.160	NUM
gujaf-81	131	3	0.381	0.381	NUM
gujaf-81	131	4	0.195	0.195	NUM
gujaf-81	131	5	1.000	1.000	NUM
gujaf-81	131	6	source	source	NOUN
gujaf-81	131	7	:	:	PUNCT
gujaf-81	131	8	extract	extract	NOUN
gujaf-81	131	9	from	from	ADP
gujaf-81	131	10	stata	stata	NOUN
gujaf-81	131	11	table	table	NOUN
gujaf-81	131	12	3	3	NUM
gujaf-81	131	13	shows	show	VERB
gujaf-81	131	14	that	that	SCONJ
gujaf-81	131	15	there	there	PRON
gujaf-81	131	16	exists	exist	VERB
gujaf-81	131	17	a	a	DET
gujaf-81	131	18	correlation	correlation	NOUN
gujaf-81	131	19	that	that	PRON
gujaf-81	131	20	is	be	AUX
gujaf-81	131	21	negative	negative	ADJ
gujaf-81	131	22	among	among	ADP
gujaf-81	131	23	the	the	DET
gujaf-81	131	24	dependent	dependent	ADJ
gujaf-81	131	25	variable	variable	NOUN
gujaf-81	131	26	and	and	CCONJ
gujaf-81	131	27	all	all	DET
gujaf-81	131	28	the	the	DET
gujaf-81	131	29	independent	independent	ADJ
gujaf-81	131	30	variables	variable	NOUN
gujaf-81	131	31	.	.	PUNCT
gujaf-81	132	1	average	average	ADJ
gujaf-81	132	2	collection	collection	NOUN
gujaf-81	132	3	time	time	NOUN
gujaf-81	132	4	is	be	AUX
gujaf-81	132	5	notably	notably	ADV
gujaf-81	132	6	and	and	CCONJ
gujaf-81	132	7	negatively	negatively	ADV
gujaf-81	132	8	linked	link	VERB
gujaf-81	132	9	to	to	ADP
gujaf-81	132	10	performance	performance	NOUN
gujaf-81	132	11	at	at	ADP
gujaf-81	132	12	28	28	NUM
gujaf-81	132	13	%	%	NOUN
gujaf-81	132	14	,	,	PUNCT
gujaf-81	132	15	inventory	inventory	NOUN
gujaf-81	132	16	conversion	conversion	NOUN
gujaf-81	132	17	period	period	NOUN
gujaf-81	132	18	correlate	correlate	VERB
gujaf-81	132	19	perfectly	perfectly	ADV
gujaf-81	132	20	with	with	ADP
gujaf-81	132	21	performance	performance	NOUN
gujaf-81	132	22	to	to	ADP
gujaf-81	132	23	the	the	DET
gujaf-81	132	24	tune	tune	NOUN
gujaf-81	132	25	of	of	ADP
gujaf-81	132	26	about	about	ADV
gujaf-81	132	27	31	31	NUM
gujaf-81	132	28	%	%	NOUN
gujaf-81	132	29	,	,	PUNCT
gujaf-81	132	30	and	and	CCONJ
gujaf-81	132	31	average	average	ADJ
gujaf-81	132	32	payment	payment	NOUN
gujaf-81	132	33	period	period	NOUN
gujaf-81	132	34	relates	relate	VERB
gujaf-81	132	35	significantly	significantly	ADV
gujaf-81	132	36	with	with	ADP
gujaf-81	132	37	performance	performance	NOUN
gujaf-81	132	38	to	to	ADP
gujaf-81	132	39	about	about	ADP
gujaf-81	132	40	32	32	NUM
gujaf-81	132	41	%	%	NOUN
gujaf-81	132	42	.	.	PUNCT
gujaf-81	133	1	the	the	DET
gujaf-81	133	2	correlation	correlation	NOUN
gujaf-81	133	3	among	among	ADP
gujaf-81	133	4	the	the	DET
gujaf-81	133	5	study	study	NOUN
gujaf-81	133	6	’s	’s	PART
gujaf-81	133	7	explanatory	explanatory	ADJ
gujaf-81	133	8	variables	variable	NOUN
gujaf-81	133	9	required	require	VERB
gujaf-81	133	10	to	to	PART
gujaf-81	133	11	be	be	AUX
gujaf-81	133	12	not	not	PART
gujaf-81	133	13	too	too	ADV
gujaf-81	133	14	strong	strong	ADJ
gujaf-81	133	15	,	,	PUNCT
gujaf-81	133	16	thus	thus	ADV
gujaf-81	133	17	most	most	ADJ
gujaf-81	133	18	the	the	DET
gujaf-81	133	19	study	study	NOUN
gujaf-81	133	20	’s	’s	PART
gujaf-81	133	21	explanatory	explanatory	ADJ
gujaf-81	133	22	variables	variable	NOUN
gujaf-81	133	23	are	be	AUX
gujaf-81	133	24	not	not	PART
gujaf-81	133	25	too	too	ADV
gujaf-81	133	26	strongly	strongly	ADV
gujaf-81	133	27	associated	associate	VERB
gujaf-81	133	28	apart	apart	ADV
gujaf-81	133	29	from	from	ADP
gujaf-81	133	30	a	a	DET
gujaf-81	133	31	few	few	ADJ
gujaf-81	133	32	of	of	ADP
gujaf-81	133	33	them	they	PRON
gujaf-81	133	34	that	that	PRON
gujaf-81	133	35	are	be	AUX
gujaf-81	133	36	significantly	significantly	ADV
gujaf-81	133	37	associated	associate	VERB
gujaf-81	133	38	conflicting	conflict	VERB
gujaf-81	133	39	the	the	DET
gujaf-81	133	40	study	study	NOUN
gujaf-81	133	41	’s	’s	PART
gujaf-81	133	42	expectation	expectation	NOUN
gujaf-81	133	43	.	.	PUNCT
gujaf-81	134	1	the	the	DET
gujaf-81	134	2	presentation	presentation	NOUN
gujaf-81	134	3	of	of	ADP
gujaf-81	134	4	regression	regression	NOUN
gujaf-81	134	5	result	result	NOUN
gujaf-81	134	6	is	be	AUX
gujaf-81	134	7	presented	present	VERB
gujaf-81	134	8	in	in	ADP
gujaf-81	134	9	table	table	NOUN
gujaf-81	134	10	4	4	NUM
gujaf-81	134	11	below	below	ADV
gujaf-81	134	12	:	:	PUNCT
gujaf-81	134	13	table	table	NOUN
gujaf-81	134	14	4	4	NUM
gujaf-81	134	15	:	:	PUNCT
gujaf-81	134	16	summary	summary	NOUN
gujaf-81	134	17	of	of	ADP
gujaf-81	134	18	regression	regression	NOUN
gujaf-81	134	19	result	result	VERB
gujaf-81	134	20	variable	variable	ADJ
gujaf-81	134	21	coefficient	coefficient	NOUN
gujaf-81	134	22	t	t	NOUN
gujaf-81	134	23	-	-	PUNCT
gujaf-81	134	24	values	value	NOUN
gujaf-81	134	25	p	p	NOUN
gujaf-81	134	26	-	-	PUNCT
gujaf-81	134	27	values	value	NOUN
gujaf-81	134	28	tolerance	tolerance	NOUN
gujaf-81	134	29	vif	vif	NOUN
gujaf-81	134	30	constant	constant	VERB
gujaf-81	134	31	0.203	0.203	NUM
gujaf-81	134	32	1.603	1.603	NUM
gujaf-81	134	33	0.116	0.116	NUM
gujaf-81	134	34	acp	acp	PROPN
gujaf-81	134	35	-0.020	-0.020	PROPN
gujaf-81	134	36	-0.069	-0.069	NUM
gujaf-81	134	37	0.956	0.956	NUM
gujaf-81	134	38	0.416	0.416	NUM
gujaf-81	134	39	2.402	2.402	NUM
gujaf-81	134	40	icp	icp	PROPN
gujaf-81	134	41	0.038	0.038	NUM
gujaf-81	134	42	0.580	0.580	NUM
gujaf-81	134	43	0.005	0.005	NUM
gujaf-81	134	44	0.739	0.739	NUM
gujaf-81	134	45	1.354	1.354	NUM
gujaf-81	134	46	app	app	NOUN
gujaf-81	134	47	7.352	7.352	NUM
gujaf-81	134	48	1.804	1.804	NUM
gujaf-81	134	49	0.022	0.022	NUM
gujaf-81	134	50	0.411	0.411	NUM
gujaf-81	134	51	2.431	2.431	NUM
gujaf-81	134	52	ccc	ccc	NOUN
gujaf-81	134	53	0.000	0.000	NUM
gujaf-81	134	54	-3.549	-3.549	NOUN
gujaf-81	134	55	0.005	0.005	NUM
gujaf-81	134	56	0.591	0.591	NUM
gujaf-81	134	57	1.691	1.691	NUM
gujaf-81	134	58	gusau	gusau	ADJ
gujaf-81	134	59	journal	journal	NOUN
gujaf-81	134	60	of	of	ADP
gujaf-81	134	61	accounting	accounting	NOUN
gujaf-81	134	62	and	and	CCONJ
gujaf-81	134	63	finance	finance	NOUN
gujaf-81	134	64	,	,	PUNCT
gujaf-81	134	65	vol	vol	NOUN
gujaf-81	134	66	.	.	PROPN
gujaf-81	134	67	2	2	NUM
gujaf-81	134	68	,	,	PUNCT
gujaf-81	134	69	issue	issue	NOUN
gujaf-81	134	70	1	1	NUM
gujaf-81	134	71	,	,	PUNCT
gujaf-81	134	72	april	april	PROPN
gujaf-81	134	73	,	,	PUNCT
gujaf-81	134	74	2021	2021	NUM
gujaf-81	134	75	11	11	NUM
gujaf-81	134	76	r	r	NOUN
gujaf-81	134	77	0.510	0.510	NUM
gujaf-81	134	78	r2	r2	NOUN
gujaf-81	134	79	0.260	0.260	NUM
gujaf-81	134	80	f	f	X
gujaf-81	134	81	-	-	PUNCT
gujaf-81	134	82	stat	stat	NOUN
gujaf-81	134	83	.	.	PUNCT
gujaf-81	135	1	3.783	3.783	NUM
gujaf-81	135	2	f	f	X
gujaf-81	135	3	-	-	PUNCT
gujaf-81	135	4	sig	sig	PRON
gujaf-81	135	5	0.010	0.010	NUM
gujaf-81	135	6	source	source	NOUN
gujaf-81	135	7	:	:	PUNCT
gujaf-81	135	8	extract	extract	NOUN
gujaf-81	135	9	from	from	ADP
gujaf-81	135	10	stata	stata	NOUN
gujaf-81	135	11	the	the	DET
gujaf-81	135	12	collective	collective	ADJ
gujaf-81	135	13	link	link	NOUN
gujaf-81	135	14	amid	amid	ADP
gujaf-81	135	15	the	the	DET
gujaf-81	135	16	explanatory	explanatory	ADJ
gujaf-81	135	17	and	and	CCONJ
gujaf-81	135	18	explained	explain	VERB
gujaf-81	135	19	variables	variable	NOUN
gujaf-81	135	20	is	be	AUX
gujaf-81	135	21	0.510	0.510	NUM
gujaf-81	135	22	reveals	reveal	VERB
gujaf-81	135	23	that	that	SCONJ
gujaf-81	135	24	the	the	DET
gujaf-81	135	25	link	link	NOUN
gujaf-81	135	26	amid	amid	ADP
gujaf-81	135	27	performance	performance	NOUN
gujaf-81	135	28	and	and	CCONJ
gujaf-81	135	29	working	working	NOUN
gujaf-81	135	30	capital	capital	NOUN
gujaf-81	135	31	management	management	NOUN
gujaf-81	135	32	variables	variable	NOUN
gujaf-81	135	33	utilized	utilize	VERB
gujaf-81	135	34	in	in	ADP
gujaf-81	135	35	the	the	DET
gujaf-81	135	36	study	study	NOUN
gujaf-81	135	37	is	be	AUX
gujaf-81	135	38	51	51	NUM
gujaf-81	135	39	%	%	NOUN
gujaf-81	135	40	which	which	PRON
gujaf-81	135	41	is	be	AUX
gujaf-81	135	42	significant	significant	ADJ
gujaf-81	135	43	.	.	PUNCT
gujaf-81	136	1	this	this	PRON
gujaf-81	136	2	means	mean	VERB
gujaf-81	136	3	any	any	DET
gujaf-81	136	4	variations	variation	NOUN
gujaf-81	136	5	in	in	ADP
gujaf-81	136	6	working	work	VERB
gujaf-81	136	7	capital	capital	NOUN
gujaf-81	136	8	management	management	NOUN
gujaf-81	136	9	of	of	ADP
gujaf-81	136	10	nigerian	nigerian	ADJ
gujaf-81	136	11	healthcare	healthcare	NOUN
gujaf-81	136	12	firms	firm	NOUN
gujaf-81	136	13	;	;	PUNCT
gujaf-81	136	14	their	their	PRON
gujaf-81	136	15	performance	performance	NOUN
gujaf-81	136	16	will	will	AUX
gujaf-81	136	17	be	be	AUX
gujaf-81	136	18	linked	link	VERB
gujaf-81	136	19	directly	directly	ADV
gujaf-81	136	20	.	.	PUNCT
gujaf-81	137	1	the	the	DET
gujaf-81	137	2	collective	collective	ADJ
gujaf-81	137	3	r2	r2	NOUN
gujaf-81	137	4	(	(	PUNCT
gujaf-81	137	5	0.260	0.260	NUM
gujaf-81	137	6	)	)	PUNCT
gujaf-81	137	7	shows	show	VERB
gujaf-81	137	8	the	the	DET
gujaf-81	137	9	percentage	percentage	NOUN
gujaf-81	137	10	variant	variant	NOUN
gujaf-81	137	11	in	in	ADP
gujaf-81	137	12	the	the	DET
gujaf-81	137	13	dependent	dependent	ADJ
gujaf-81	137	14	variable	variable	NOUN
gujaf-81	137	15	explained	explain	VERB
gujaf-81	137	16	by	by	ADP
gujaf-81	137	17	the	the	DET
gujaf-81	137	18	independent	independent	ADJ
gujaf-81	137	19	variables	variable	NOUN
gujaf-81	137	20	together	together	ADV
gujaf-81	137	21	.	.	PUNCT
gujaf-81	138	1	therefore	therefore	ADV
gujaf-81	138	2	,	,	PUNCT
gujaf-81	138	3	it	it	PRON
gujaf-81	138	4	indicates	indicate	VERB
gujaf-81	138	5	26	26	NUM
gujaf-81	138	6	%	%	NOUN
gujaf-81	138	7	of	of	ADP
gujaf-81	138	8	the	the	DET
gujaf-81	138	9	total	total	ADJ
gujaf-81	138	10	change	change	NOUN
gujaf-81	138	11	in	in	ADP
gujaf-81	138	12	performance	performance	NOUN
gujaf-81	138	13	of	of	ADP
gujaf-81	138	14	nigerian	nigerian	ADJ
gujaf-81	138	15	healthcare	healthcare	NOUN
gujaf-81	138	16	firms	firm	NOUN
gujaf-81	138	17	is	be	AUX
gujaf-81	138	18	caused	cause	VERB
gujaf-81	138	19	by	by	ADP
gujaf-81	138	20	the	the	DET
gujaf-81	138	21	contribution	contribution	NOUN
gujaf-81	138	22	of	of	ADP
gujaf-81	138	23	all	all	DET
gujaf-81	138	24	the	the	DET
gujaf-81	138	25	independent	independent	ADJ
gujaf-81	138	26	variables	variable	NOUN
gujaf-81	138	27	.	.	PUNCT
gujaf-81	139	1	this	this	PRON
gujaf-81	139	2	shows	show	VERB
gujaf-81	139	3	that	that	SCONJ
gujaf-81	139	4	the	the	DET
gujaf-81	139	5	study	study	NOUN
gujaf-81	139	6	’s	’s	PART
gujaf-81	139	7	model	model	NOUN
gujaf-81	139	8	is	be	AUX
gujaf-81	139	9	robust	robust	ADJ
gujaf-81	139	10	.	.	PUNCT
gujaf-81	140	1	the	the	DET
gujaf-81	140	2	regression	regression	NOUN
gujaf-81	140	3	result	result	VERB
gujaf-81	140	4	in	in	ADP
gujaf-81	140	5	table	table	NOUN
gujaf-81	140	6	4	4	NUM
gujaf-81	140	7	indicated	indicate	VERB
gujaf-81	140	8	that	that	SCONJ
gujaf-81	140	9	the	the	DET
gujaf-81	140	10	coefficient	coefficient	NOUN
gujaf-81	140	11	of	of	ADP
gujaf-81	140	12	acp	acp	PROPN
gujaf-81	140	13	with	with	ADP
gujaf-81	140	14	negative	negative	ADJ
gujaf-81	140	15	with	with	ADP
gujaf-81	140	16	.000	.000	NUM
gujaf-81	140	17	and	and	CCONJ
gujaf-81	140	18	has	have	VERB
gujaf-81	140	19	no	no	DET
gujaf-81	140	20	significant	significant	ADJ
gujaf-81	140	21	impact	impact	NOUN
gujaf-81	140	22	on	on	ADP
gujaf-81	140	23	roa	roa	PROPN
gujaf-81	140	24	(	(	PUNCT
gujaf-81	140	25	p>.05	p>.05	NOUN
gujaf-81	140	26	)	)	PUNCT
gujaf-81	140	27	.	.	PUNCT
gujaf-81	141	1	thus	thus	ADV
gujaf-81	141	2	,	,	PUNCT
gujaf-81	141	3	the	the	DET
gujaf-81	141	4	null	null	ADJ
gujaf-81	141	5	hypothesis	hypothesis	NOUN
gujaf-81	141	6	(	(	PUNCT
gujaf-81	141	7	h1	h1	PROPN
gujaf-81	141	8	)	)	PUNCT
gujaf-81	141	9	that	that	SCONJ
gujaf-81	141	10	average	average	ADJ
gujaf-81	141	11	collection	collection	NOUN
gujaf-81	141	12	period	period	NOUN
gujaf-81	141	13	has	have	VERB
gujaf-81	141	14	no	no	DET
gujaf-81	141	15	significant	significant	ADJ
gujaf-81	141	16	collision	collision	NOUN
gujaf-81	141	17	on	on	ADP
gujaf-81	141	18	corporate	corporate	ADJ
gujaf-81	141	19	performance	performance	NOUN
gujaf-81	141	20	of	of	ADP
gujaf-81	141	21	the	the	DET
gujaf-81	141	22	firms	firm	NOUN
gujaf-81	141	23	is	be	AUX
gujaf-81	141	24	failed	fail	VERB
gujaf-81	141	25	to	to	PART
gujaf-81	141	26	be	be	AUX
gujaf-81	141	27	rejected	reject	VERB
gujaf-81	141	28	.	.	PUNCT
gujaf-81	142	1	this	this	PRON
gujaf-81	142	2	implies	imply	VERB
gujaf-81	142	3	that	that	SCONJ
gujaf-81	142	4	short	short	ADJ
gujaf-81	142	5	acp	acp	PROPN
gujaf-81	142	6	is	be	AUX
gujaf-81	142	7	excellent	excellent	ADJ
gujaf-81	142	8	for	for	ADP
gujaf-81	142	9	explaining	explain	VERB
gujaf-81	142	10	the	the	DET
gujaf-81	142	11	corporate	corporate	ADJ
gujaf-81	142	12	performance	performance	NOUN
gujaf-81	142	13	of	of	ADP
gujaf-81	142	14	the	the	DET
gujaf-81	142	15	firms	firm	NOUN
gujaf-81	142	16	,	,	PUNCT
gujaf-81	142	17	but	but	CCONJ
gujaf-81	142	18	it	it	PRON
gujaf-81	142	19	is	be	AUX
gujaf-81	142	20	not	not	PART
gujaf-81	142	21	a	a	DET
gujaf-81	142	22	good	good	ADJ
gujaf-81	142	23	factor	factor	NOUN
gujaf-81	142	24	to	to	PART
gujaf-81	142	25	think	think	VERB
gujaf-81	142	26	about	about	ADP
gujaf-81	142	27	when	when	SCONJ
gujaf-81	142	28	taking	take	VERB
gujaf-81	142	29	assessment	assessment	NOUN
gujaf-81	142	30	about	about	ADP
gujaf-81	142	31	corporate	corporate	ADJ
gujaf-81	142	32	performance	performance	NOUN
gujaf-81	142	33	in	in	ADP
gujaf-81	142	34	the	the	DET
gujaf-81	142	35	long	long	ADJ
gujaf-81	142	36	run	run	NOUN
gujaf-81	142	37	.	.	PUNCT
gujaf-81	143	1	similarly	similarly	ADV
gujaf-81	143	2	,	,	PUNCT
gujaf-81	143	3	the	the	DET
gujaf-81	143	4	regression	regression	NOUN
gujaf-81	143	5	results	result	NOUN
gujaf-81	143	6	show	show	VERB
gujaf-81	143	7	a	a	DET
gujaf-81	143	8	positive	positive	ADJ
gujaf-81	143	9	relationship	relationship	NOUN
gujaf-81	143	10	between	between	ADP
gujaf-81	143	11	icp	icp	PROPN
gujaf-81	143	12	and	and	CCONJ
gujaf-81	143	13	roa	roa	PROPN
gujaf-81	143	14	,	,	PUNCT
gujaf-81	143	15	which	which	PRON
gujaf-81	143	16	is	be	AUX
gujaf-81	143	17	significant	significant	ADJ
gujaf-81	143	18	(	(	PUNCT
gujaf-81	143	19	p<.05	p<.05	NOUN
gujaf-81	143	20	)	)	PUNCT
gujaf-81	143	21	.	.	PUNCT
gujaf-81	144	1	thus	thus	ADV
gujaf-81	144	2	,	,	PUNCT
gujaf-81	144	3	the	the	DET
gujaf-81	144	4	hypothesis	hypothesis	NOUN
gujaf-81	144	5	two	two	NUM
gujaf-81	144	6	(	(	PUNCT
gujaf-81	144	7	h2	h2	NOUN
gujaf-81	144	8	)	)	PUNCT
gujaf-81	144	9	of	of	ADP
gujaf-81	144	10	the	the	DET
gujaf-81	144	11	study	study	NOUN
gujaf-81	144	12	which	which	PRON
gujaf-81	144	13	says	say	VERB
gujaf-81	144	14	icp	icp	PROPN
gujaf-81	144	15	has	have	VERB
gujaf-81	144	16	no	no	DET
gujaf-81	144	17	important	important	ADJ
gujaf-81	144	18	contact	contact	NOUN
gujaf-81	144	19	on	on	ADP
gujaf-81	144	20	business	business	NOUN
gujaf-81	144	21	performance	performance	NOUN
gujaf-81	144	22	of	of	ADP
gujaf-81	144	23	firms	firm	NOUN
gujaf-81	144	24	is	be	AUX
gujaf-81	144	25	rejected	reject	VERB
gujaf-81	144	26	.	.	PUNCT
gujaf-81	145	1	this	this	PRON
gujaf-81	145	2	suggests	suggest	VERB
gujaf-81	145	3	that	that	SCONJ
gujaf-81	145	4	accumulating	accumulate	VERB
gujaf-81	145	5	high	high	ADJ
gujaf-81	145	6	stock	stock	NOUN
gujaf-81	145	7	decreases	decrease	VERB
gujaf-81	145	8	the	the	DET
gujaf-81	145	9	cost	cost	NOUN
gujaf-81	145	10	of	of	ADP
gujaf-81	145	11	likely	likely	ADJ
gujaf-81	145	12	disruptions	disruption	NOUN
gujaf-81	145	13	in	in	ADP
gujaf-81	145	14	the	the	DET
gujaf-81	145	15	manufacturing	manufacturing	NOUN
gujaf-81	145	16	process	process	NOUN
gujaf-81	145	17	and	and	CCONJ
gujaf-81	145	18	loss	loss	NOUN
gujaf-81	145	19	of	of	ADP
gujaf-81	145	20	trade	trade	NOUN
gujaf-81	145	21	as	as	ADP
gujaf-81	145	22	a	a	DET
gujaf-81	145	23	result	result	NOUN
gujaf-81	145	24	of	of	ADP
gujaf-81	145	25	product	product	NOUN
gujaf-81	145	26	scarcity	scarcity	NOUN
gujaf-81	145	27	.	.	PUNCT
gujaf-81	146	1	maintaining	maintain	VERB
gujaf-81	146	2	inventories	inventory	NOUN
gujaf-81	146	3	that	that	PRON
gujaf-81	146	4	are	be	AUX
gujaf-81	146	5	high	high	ADJ
gujaf-81	146	6	also	also	ADV
gujaf-81	146	7	aids	aid	VERB
gujaf-81	146	8	in	in	ADP
gujaf-81	146	9	declining	decline	VERB
gujaf-81	146	10	the	the	DET
gujaf-81	146	11	fee	fee	NOUN
gujaf-81	146	12	of	of	ADP
gujaf-81	146	13	supplying	supply	VERB
gujaf-81	146	14	the	the	DET
gujaf-81	146	15	products	product	NOUN
gujaf-81	146	16	and	and	CCONJ
gujaf-81	146	17	guards	guard	NOUN
gujaf-81	146	18	’	'	PUNCT
gujaf-81	146	19	firms	firm	NOUN
gujaf-81	146	20	against	against	ADP
gujaf-81	146	21	fluctuations	fluctuation	NOUN
gujaf-81	146	22	of	of	ADP
gujaf-81	146	23	prices	price	NOUN
gujaf-81	146	24	.	.	PUNCT
gujaf-81	147	1	the	the	DET
gujaf-81	147	2	coefficient	coefficient	NOUN
gujaf-81	147	3	of	of	ADP
gujaf-81	147	4	acp	acp	PROPN
gujaf-81	147	5	as	as	SCONJ
gujaf-81	147	6	shown	show	VERB
gujaf-81	147	7	in	in	ADP
gujaf-81	147	8	table	table	NOUN
gujaf-81	147	9	4	4	NUM
gujaf-81	147	10	shows	show	VERB
gujaf-81	147	11	a	a	DET
gujaf-81	147	12	significant	significant	ADJ
gujaf-81	147	13	positive	positive	ADJ
gujaf-81	147	14	link	link	NOUN
gujaf-81	147	15	amid	amid	ADP
gujaf-81	147	16	app	app	PROPN
gujaf-81	147	17	and	and	CCONJ
gujaf-81	147	18	roa	roa	PROPN
gujaf-81	147	19	(	(	PUNCT
gujaf-81	147	20	p<.05	p<.05	NOUN
gujaf-81	147	21	)	)	PUNCT
gujaf-81	147	22	.	.	PUNCT
gujaf-81	148	1	this	this	PRON
gujaf-81	148	2	gives	give	VERB
gujaf-81	148	3	us	we	PRON
gujaf-81	148	4	the	the	DET
gujaf-81	148	5	evidence	evidence	NOUN
gujaf-81	148	6	of	of	ADP
gujaf-81	148	7	rejecting	reject	VERB
gujaf-81	148	8	hypothesis	hypothesis	NOUN
gujaf-81	148	9	three	three	NUM
gujaf-81	148	10	of	of	ADP
gujaf-81	148	11	the	the	DET
gujaf-81	148	12	study	study	NOUN
gujaf-81	148	13	which	which	PRON
gujaf-81	148	14	says	say	VERB
gujaf-81	148	15	average	average	ADJ
gujaf-81	148	16	payment	payment	NOUN
gujaf-81	148	17	period	period	NOUN
gujaf-81	148	18	has	have	VERB
gujaf-81	148	19	no	no	DET
gujaf-81	148	20	major	major	ADJ
gujaf-81	148	21	impact	impact	NOUN
gujaf-81	148	22	on	on	ADP
gujaf-81	148	23	corporate	corporate	ADJ
gujaf-81	148	24	performance	performance	NOUN
gujaf-81	148	25	.	.	PUNCT
gujaf-81	149	1	this	this	PRON
gujaf-81	149	2	suggested	suggest	VERB
gujaf-81	149	3	that	that	SCONJ
gujaf-81	149	4	an	an	DET
gujaf-81	149	5	increase	increase	NOUN
gujaf-81	149	6	in	in	ADP
gujaf-81	149	7	the	the	DET
gujaf-81	149	8	number	number	NOUN
gujaf-81	149	9	of	of	ADP
gujaf-81	149	10	day	day	NOUN
gujaf-81	149	11	’s	’s	PART
gujaf-81	149	12	account	account	NOUN
gujaf-81	149	13	by	by	ADP
gujaf-81	149	14	one	one	NUM
gujaf-81	149	15	day	day	NOUN
gujaf-81	149	16	is	be	AUX
gujaf-81	149	17	linked	link	VERB
gujaf-81	149	18	with	with	ADP
gujaf-81	149	19	an	an	DET
gujaf-81	149	20	increase	increase	NOUN
gujaf-81	149	21	in	in	ADP
gujaf-81	149	22	performance	performance	NOUN
gujaf-81	149	23	.	.	PUNCT
gujaf-81	150	1	gusau	gusau	ADJ
gujaf-81	150	2	journal	journal	PROPN
gujaf-81	150	3	of	of	ADP
gujaf-81	150	4	accounting	accounting	NOUN
gujaf-81	150	5	and	and	CCONJ
gujaf-81	150	6	finance	finance	NOUN
gujaf-81	150	7	,	,	PUNCT
gujaf-81	150	8	vol	vol	NOUN
gujaf-81	150	9	.	.	PROPN
gujaf-81	150	10	2	2	NUM
gujaf-81	150	11	,	,	PUNCT
gujaf-81	150	12	issue	issue	NOUN
gujaf-81	150	13	1	1	NUM
gujaf-81	150	14	,	,	PUNCT
gujaf-81	150	15	april	april	PROPN
gujaf-81	150	16	,	,	PUNCT
gujaf-81	150	17	2021	2021	NUM
gujaf-81	150	18	12	12	NUM
gujaf-81	150	19	the	the	DET
gujaf-81	150	20	regression	regression	NOUN
gujaf-81	150	21	coefficient	coefficient	NOUN
gujaf-81	150	22	in	in	ADP
gujaf-81	150	23	respect	respect	NOUN
gujaf-81	150	24	of	of	ADP
gujaf-81	150	25	ccc	ccc	PROPN
gujaf-81	150	26	stood	stand	VERB
gujaf-81	150	27	at	at	ADP
gujaf-81	150	28	-.00	-.00	PUNCT
gujaf-81	150	29	,	,	PUNCT
gujaf-81	150	30	which	which	PRON
gujaf-81	150	31	is	be	AUX
gujaf-81	150	32	significant	significant	ADJ
gujaf-81	150	33	.	.	PUNCT
gujaf-81	151	1	thus	thus	ADV
gujaf-81	151	2	,	,	PUNCT
gujaf-81	151	3	the	the	DET
gujaf-81	151	4	hypothesis	hypothesis	NOUN
gujaf-81	151	5	four	four	NUM
gujaf-81	151	6	of	of	ADP
gujaf-81	151	7	the	the	DET
gujaf-81	151	8	study	study	NOUN
gujaf-81	151	9	that	that	PRON
gujaf-81	151	10	cash	cash	NOUN
gujaf-81	151	11	conversion	conversion	NOUN
gujaf-81	151	12	cycle	cycle	NOUN
gujaf-81	151	13	(	(	PUNCT
gujaf-81	151	14	ccc	ccc	NOUN
gujaf-81	151	15	)	)	PUNCT
gujaf-81	151	16	has	have	VERB
gujaf-81	151	17	no	no	DET
gujaf-81	151	18	considerable	considerable	ADJ
gujaf-81	151	19	impact	impact	NOUN
gujaf-81	151	20	on	on	ADP
gujaf-81	151	21	corporate	corporate	ADJ
gujaf-81	151	22	performance	performance	NOUN
gujaf-81	151	23	of	of	ADP
gujaf-81	151	24	healthcare	healthcare	NOUN
gujaf-81	151	25	firms	firm	NOUN
gujaf-81	151	26	is	be	AUX
gujaf-81	151	27	rejected	reject	VERB
gujaf-81	151	28	.	.	PUNCT
gujaf-81	152	1	this	this	PRON
gujaf-81	152	2	implies	imply	VERB
gujaf-81	152	3	that	that	SCONJ
gujaf-81	152	4	the	the	DET
gujaf-81	152	5	negativity	negativity	NOUN
gujaf-81	152	6	between	between	ADP
gujaf-81	152	7	cash	cash	NOUN
gujaf-81	152	8	conversion	conversion	NOUN
gujaf-81	152	9	cycle	cycle	NOUN
gujaf-81	152	10	and	and	CCONJ
gujaf-81	152	11	corporate	corporate	ADJ
gujaf-81	152	12	performance	performance	NOUN
gujaf-81	152	13	might	might	AUX
gujaf-81	152	14	be	be	AUX
gujaf-81	152	15	explained	explain	VERB
gujaf-81	152	16	by	by	ADP
gujaf-81	152	17	market	market	NOUN
gujaf-81	152	18	control	control	NOUN
gujaf-81	152	19	or	or	CCONJ
gujaf-81	152	20	market	market	NOUN
gujaf-81	152	21	share	share	NOUN
gujaf-81	152	22	.	.	PUNCT
gujaf-81	153	1	a	a	DET
gujaf-81	153	2	shorter	short	ADJ
gujaf-81	153	3	cash	cash	NOUN
gujaf-81	153	4	conversion	conversion	NOUN
gujaf-81	153	5	cycle	cycle	NOUN
gujaf-81	153	6	is	be	AUX
gujaf-81	153	7	efficacious	efficacious	ADJ
gujaf-81	153	8	because	because	SCONJ
gujaf-81	153	9	of	of	ADP
gujaf-81	153	10	bargaining	bargaining	NOUN
gujaf-81	153	11	power	power	NOUN
gujaf-81	153	12	by	by	ADP
gujaf-81	153	13	the	the	DET
gujaf-81	153	14	suppliers	supplier	NOUN
gujaf-81	153	15	and/or	and/or	CCONJ
gujaf-81	153	16	the	the	DET
gujaf-81	153	17	customers	customer	NOUN
gujaf-81	153	18	as	as	ADV
gujaf-81	153	19	well	well	ADV
gujaf-81	153	20	as	as	ADP
gujaf-81	153	21	higher	high	ADJ
gujaf-81	153	22	performance	performance	NOUN
gujaf-81	153	23	due	due	ADP
gujaf-81	153	24	to	to	ADP
gujaf-81	153	25	market	market	NOUN
gujaf-81	153	26	domination	domination	NOUN
gujaf-81	153	27	.	.	PUNCT
gujaf-81	154	1	5	5	X
gujaf-81	154	2	.	.	X
gujaf-81	154	3	conclusion	conclusion	NOUN
gujaf-81	154	4	and	and	CCONJ
gujaf-81	154	5	recommendation	recommendation	NOUN
gujaf-81	154	6	most	most	ADJ
gujaf-81	154	7	of	of	ADP
gujaf-81	154	8	the	the	DET
gujaf-81	154	9	nigerian	nigerian	ADJ
gujaf-81	154	10	healthcare	healthcare	NOUN
gujaf-81	154	11	firms	firm	NOUN
gujaf-81	154	12	have	have	VERB
gujaf-81	154	13	hefty	hefty	ADJ
gujaf-81	154	14	amount	amount	NOUN
gujaf-81	154	15	of	of	ADP
gujaf-81	154	16	cash	cash	NOUN
gujaf-81	154	17	invested	invest	VERB
gujaf-81	154	18	in	in	ADP
gujaf-81	154	19	working	work	VERB
gujaf-81	154	20	capital	capital	NOUN
gujaf-81	154	21	.	.	PUNCT
gujaf-81	155	1	it	it	PRON
gujaf-81	155	2	can	can	AUX
gujaf-81	155	3	consequently	consequently	ADV
gujaf-81	155	4	be	be	AUX
gujaf-81	155	5	likely	likely	ADJ
gujaf-81	155	6	that	that	SCONJ
gujaf-81	155	7	the	the	DET
gujaf-81	155	8	way	way	NOUN
gujaf-81	155	9	working	work	VERB
gujaf-81	155	10	capital	capital	NOUN
gujaf-81	155	11	is	be	AUX
gujaf-81	155	12	managed	manage	VERB
gujaf-81	155	13	will	will	AUX
gujaf-81	155	14	have	have	VERB
gujaf-81	155	15	impact	impact	NOUN
gujaf-81	155	16	on	on	ADP
gujaf-81	155	17	their	their	PRON
gujaf-81	155	18	corporate	corporate	ADJ
gujaf-81	155	19	performance	performance	NOUN
gujaf-81	155	20	.	.	PUNCT
gujaf-81	156	1	the	the	DET
gujaf-81	156	2	study	study	NOUN
gujaf-81	156	3	concludes	conclude	VERB
gujaf-81	156	4	that	that	SCONJ
gujaf-81	156	5	managers	manager	NOUN
gujaf-81	156	6	can	can	AUX
gujaf-81	156	7	generate	generate	VERB
gujaf-81	156	8	worth	worth	ADJ
gujaf-81	156	9	for	for	ADP
gujaf-81	156	10	their	their	PRON
gujaf-81	156	11	shareholders	shareholder	NOUN
gujaf-81	156	12	by	by	ADP
gujaf-81	156	13	dropping	drop	VERB
gujaf-81	156	14	the	the	DET
gujaf-81	156	15	number	number	NOUN
gujaf-81	156	16	of	of	ADP
gujaf-81	156	17	day	day	NOUN
gujaf-81	156	18	’s	’s	PART
gujaf-81	156	19	account	account	NOUN
gujaf-81	156	20	receivable	receivable	ADJ
gujaf-81	156	21	and	and	CCONJ
gujaf-81	156	22	rising	rise	VERB
gujaf-81	156	23	the	the	DET
gujaf-81	156	24	accounts	account	NOUN
gujaf-81	156	25	payment	payment	NOUN
gujaf-81	156	26	period	period	NOUN
gujaf-81	156	27	and	and	CCONJ
gujaf-81	156	28	inventories	inventory	NOUN
gujaf-81	156	29	to	to	ADP
gujaf-81	156	30	a	a	DET
gujaf-81	156	31	logical	logical	ADJ
gujaf-81	156	32	maximum	maximum	NOUN
gujaf-81	156	33	.	.	PUNCT
gujaf-81	157	1	based	base	VERB
gujaf-81	157	2	on	on	ADP
gujaf-81	157	3	the	the	DET
gujaf-81	157	4	findings	finding	NOUN
gujaf-81	157	5	of	of	ADP
gujaf-81	157	6	the	the	DET
gujaf-81	157	7	study	study	NOUN
gujaf-81	157	8	,	,	PUNCT
gujaf-81	157	9	the	the	DET
gujaf-81	157	10	following	follow	VERB
gujaf-81	157	11	recommendations	recommendation	NOUN
gujaf-81	157	12	are	be	AUX
gujaf-81	157	13	suggested	suggest	VERB
gujaf-81	157	14	to	to	ADP
gujaf-81	157	15	healthcare	healthcare	NOUN
gujaf-81	157	16	firms	firm	NOUN
gujaf-81	157	17	on	on	ADP
gujaf-81	157	18	how	how	SCONJ
gujaf-81	157	19	to	to	PART
gujaf-81	157	20	improve	improve	VERB
gujaf-81	157	21	their	their	PRON
gujaf-81	157	22	level	level	NOUN
gujaf-81	157	23	of	of	ADP
gujaf-81	157	24	working	work	VERB
gujaf-81	157	25	capital	capital	NOUN
gujaf-81	157	26	administration	administration	NOUN
gujaf-81	157	27	,	,	PUNCT
gujaf-81	157	28	and	and	CCONJ
gujaf-81	157	29	their	their	PRON
gujaf-81	157	30	corporate	corporate	ADJ
gujaf-81	157	31	performance	performance	NOUN
gujaf-81	157	32	.	.	PUNCT
gujaf-81	158	1	a	a	DET
gujaf-81	158	2	longer	long	ADJ
gujaf-81	158	3	credit	credit	NOUN
gujaf-81	158	4	period	period	NOUN
gujaf-81	158	5	should	should	AUX
gujaf-81	158	6	be	be	AUX
gujaf-81	158	7	initiated	initiate	VERB
gujaf-81	158	8	for	for	SCONJ
gujaf-81	158	9	health	health	NOUN
gujaf-81	158	10	firms	firm	NOUN
gujaf-81	158	11	to	to	PART
gujaf-81	158	12	achieve	achieve	VERB
gujaf-81	158	13	better	well	ADJ
gujaf-81	158	14	corporate	corporate	ADJ
gujaf-81	158	15	performance	performance	NOUN
gujaf-81	158	16	via	via	ADP
gujaf-81	158	17	profitability	profitability	NOUN
gujaf-81	158	18	.	.	PUNCT
gujaf-81	159	1	health	health	NOUN
gujaf-81	159	2	firms	firm	NOUN
gujaf-81	159	3	should	should	AUX
gujaf-81	159	4	improve	improve	VERB
gujaf-81	159	5	their	their	PRON
gujaf-81	159	6	management	management	NOUN
gujaf-81	159	7	of	of	ADP
gujaf-81	159	8	stock	stock	NOUN
gujaf-81	159	9	so	so	SCONJ
gujaf-81	159	10	as	as	SCONJ
gujaf-81	159	11	to	to	PART
gujaf-81	159	12	strap	strap	VERB
gujaf-81	159	13	up	up	ADP
gujaf-81	159	14	fewer	few	ADJ
gujaf-81	159	15	cash	cash	NOUN
gujaf-81	159	16	inventories	inventory	NOUN
gujaf-81	159	17	.	.	PUNCT
gujaf-81	160	1	healthcare	healthcare	NOUN
gujaf-81	160	2	firms	firm	NOUN
gujaf-81	160	3	should	should	AUX
gujaf-81	160	4	explore	explore	VERB
gujaf-81	160	5	extended	extended	ADJ
gujaf-81	160	6	term	term	NOUN
gujaf-81	160	7	funds	fund	NOUN
gujaf-81	160	8	to	to	PART
gujaf-81	160	9	substitute	substitute	VERB
gujaf-81	160	10	short	short	ADJ
gujaf-81	160	11	term	term	NOUN
gujaf-81	160	12	borrowings	borrowing	NOUN
gujaf-81	160	13	and	and	CCONJ
gujaf-81	160	14	assemble	assemble	VERB
gujaf-81	160	15	up	up	ADP
gujaf-81	160	16	cash	cash	NOUN
gujaf-81	160	17	reserves	reserve	NOUN
gujaf-81	160	18	.	.	PUNCT
gujaf-81	161	1	healthcare	healthcare	NOUN
gujaf-81	161	2	firms	firm	NOUN
gujaf-81	161	3	should	should	AUX
gujaf-81	161	4	employ	employ	VERB
gujaf-81	161	5	a	a	DET
gujaf-81	161	6	dividend	dividend	NOUN
gujaf-81	161	7	policy	policy	NOUN
gujaf-81	161	8	that	that	PRON
gujaf-81	161	9	holds	hold	VERB
gujaf-81	161	10	profits	profit	NOUN
gujaf-81	161	11	in	in	ADP
gujaf-81	161	12	the	the	DET
gujaf-81	161	13	company	company	NOUN
gujaf-81	161	14	healthcare	healthcare	NOUN
gujaf-81	161	15	firms	firm	NOUN
gujaf-81	161	16	should	should	AUX
gujaf-81	161	17	secure	secure	VERB
gujaf-81	161	18	long	long	ADJ
gujaf-81	161	19	term	term	NOUN
gujaf-81	161	20	funds	fund	NOUN
gujaf-81	161	21	both	both	PRON
gujaf-81	161	22	for	for	ADP
gujaf-81	161	23	potential	potential	ADJ
gujaf-81	161	24	capital	capital	NOUN
gujaf-81	161	25	asset	asset	NOUN
gujaf-81	161	26	investment	investment	NOUN
gujaf-81	161	27	and	and	CCONJ
gujaf-81	161	28	the	the	DET
gujaf-81	161	29	better	well	ADJ
gujaf-81	161	30	recurrent	recurrent	ADJ
gujaf-81	161	31	working	work	VERB
gujaf-81	161	32	capital	capital	NOUN
gujaf-81	161	33	investment	investment	NOUN
gujaf-81	161	34	.	.	PUNCT
gujaf-81	162	1	there	there	PRON
gujaf-81	162	2	should	should	AUX
gujaf-81	162	3	be	be	AUX
gujaf-81	162	4	availability	availability	NOUN
gujaf-81	162	5	of	of	ADP
gujaf-81	162	6	full	full	ADJ
gujaf-81	162	7	30	30	NUM
gujaf-81	162	8	-	-	PUNCT
gujaf-81	162	9	days	day	NOUN
gujaf-81	162	10	settlement	settlement	NOUN
gujaf-81	162	11	terms	term	NOUN
gujaf-81	162	12	of	of	ADP
gujaf-81	162	13	offer	offer	NOUN
gujaf-81	162	14	from	from	ADP
gujaf-81	162	15	creditors	creditor	NOUN
gujaf-81	162	16	.	.	PUNCT
gujaf-81	163	1	gusau	gusau	PROPN
gujaf-81	163	2	journal	journal	PROPN
gujaf-81	163	3	of	of	ADP
gujaf-81	163	4	accounting	accounting	NOUN
gujaf-81	163	5	and	and	CCONJ
gujaf-81	163	6	finance	finance	NOUN
gujaf-81	163	7	,	,	PUNCT
gujaf-81	163	8	vol	vol	NOUN
gujaf-81	163	9	.	.	PROPN
gujaf-81	163	10	2	2	NUM
gujaf-81	163	11	,	,	PUNCT
gujaf-81	163	12	issue	issue	NOUN
gujaf-81	163	13	1	1	NUM
gujaf-81	163	14	,	,	PUNCT
gujaf-81	163	15	april	april	PROPN
gujaf-81	163	16	,	,	PUNCT
gujaf-81	163	17	2021	2021	NUM
gujaf-81	163	18	13	13	NUM
gujaf-81	163	19	references	reference	NOUN
gujaf-81	163	20	abd	abd	PROPN
gujaf-81	163	21	el	el	PROPN
gujaf-81	163	22	-	-	PROPN
gujaf-81	163	23	motaal	motaal	PROPN
gujaf-81	163	24	,	,	PUNCT
gujaf-81	163	25	m.	m.	NOUN
gujaf-81	163	26	h.	h.	PROPN
gujaf-81	163	27	(	(	PUNCT
gujaf-81	163	28	2015	2015	NUM
gujaf-81	163	29	)	)	PUNCT
gujaf-81	163	30	working	work	VERB
gujaf-81	163	31	capital	capital	NOUN
gujaf-81	163	32	:	:	PUNCT
gujaf-81	163	33	its	its	PRON
gujaf-81	163	34	role	role	NOUN
gujaf-81	163	35	in	in	ADP
gujaf-81	163	36	the	the	DET
gujaf-81	163	37	short	short	ADJ
gujaf-81	163	38	-	-	PUNCT
gujaf-81	163	39	run	run	NOUN
gujaf-81	163	40	liquidity	liquidity	NOUN
gujaf-81	163	41	policy	policy	NOUN
gujaf-81	163	42	of	of	ADP
gujaf-81	163	43	industrial	industrial	ADJ
gujaf-81	163	44	concerns	concern	NOUN
gujaf-81	163	45	’	'	PUNCT
gujaf-81	163	46	,	,	PUNCT
gujaf-81	163	47	accounting	accounting	NOUN
gujaf-81	163	48	research	research	NOUN
gujaf-81	163	49	,	,	PUNCT
gujaf-81	163	50	9(1958	9(1958	NUM
gujaf-81	163	51	)	)	PUNCT
gujaf-81	163	52	,	,	PUNCT
gujaf-81	163	53	266	266	NUM
gujaf-81	163	54	-	-	SYM
gujaf-81	163	55	280	280	NUM
gujaf-81	163	56	abdulazeez	abdulazeez	PROPN
gujaf-81	163	57	d.	d.	PROPN
gujaf-81	163	58	,	,	PUNCT
gujaf-81	163	59	baba	baba	PROPN
gujaf-81	163	60	n.	n.	PROPN
gujaf-81	163	61	,	,	PUNCT
gujaf-81	163	62	fatima	fatima	PROPN
gujaf-81	163	63	k.	k.	PROPN
gujaf-81	163	64	&	&	CCONJ
gujaf-81	163	65	abdulraham	abdulraham	PROPN
gujaf-81	163	66	y.	y.	PROPN
gujaf-81	163	67	(	(	PUNCT
gujaf-81	163	68	2018	2018	NUM
gujaf-81	163	69	)	)	PUNCT
gujaf-81	163	70	working	work	VERB
gujaf-81	163	71	capital	capital	NOUN
gujaf-81	163	72	management	management	NOUN
gujaf-81	163	73	and	and	CCONJ
gujaf-81	163	74	financial	financial	ADJ
gujaf-81	163	75	performance	performance	NOUN
gujaf-81	163	76	of	of	ADP
gujaf-81	163	77	listed	list	VERB
gujaf-81	163	78	conglomerate	conglomerate	NOUN
gujaf-81	163	79	firms	firm	NOUN
gujaf-81	163	80	in	in	ADP
gujaf-81	163	81	nigeria	nigeria	PROPN
gujaf-81	163	82	.	.	PUNCT
gujaf-81	164	1	journal	journal	PROPN
gujaf-81	164	2	of	of	ADP
gujaf-81	164	3	accounting	accounting	NOUN
gujaf-81	164	4	,	,	PUNCT
gujaf-81	164	5	finance	finance	NOUN
gujaf-81	164	6	and	and	CCONJ
gujaf-81	164	7	auditing	auditing	NOUN
gujaf-81	164	8	studies	study	NOUN
gujaf-81	164	9	4(2	4(2	NUM
gujaf-81	164	10	)	)	PUNCT
gujaf-81	164	11	49	49	NUM
gujaf-81	164	12	-	-	SYM
gujaf-81	164	13	66	66	NUM
gujaf-81	164	14	adam	adam	PROPN
gujaf-81	164	15	smith	smith	PROPN
gujaf-81	164	16	,	,	PUNCT
gujaf-81	164	17	the	the	DET
gujaf-81	164	18	wealth	wealth	NOUN
gujaf-81	164	19	of	of	ADP
gujaf-81	164	20	nations	nation	NOUN
gujaf-81	164	21	,	,	PUNCT
gujaf-81	164	22	(	(	PUNCT
gujaf-81	164	23	new	new	PROPN
gujaf-81	164	24	york	york	PROPN
gujaf-81	164	25	,	,	PUNCT
gujaf-81	164	26	modern	modern	PROPN
gujaf-81	164	27	library	library	PROPN
gujaf-81	164	28	inc	inc	PROPN
gujaf-81	164	29	.	.	PROPN
gujaf-81	164	30	,	,	PUNCT
gujaf-81	164	31	1937	1937	NUM
gujaf-81	164	32	)	)	PUNCT
gujaf-81	164	33	,	,	PUNCT
gujaf-81	164	34	262	262	NUM
gujaf-81	164	35	-	-	SYM
gujaf-81	164	36	263	263	NUM
gujaf-81	164	37	.	.	PUNCT
gujaf-81	165	1	adamu	adamu	PROPN
gujaf-81	165	2	,	,	PUNCT
gujaf-81	165	3	y.	y.	PROPN
gujaf-81	165	4	(	(	PUNCT
gujaf-81	165	5	2016	2016	NUM
gujaf-81	165	6	)	)	PUNCT
gujaf-81	165	7	.	.	PUNCT
gujaf-81	166	1	effects	effect	NOUN
gujaf-81	166	2	of	of	ADP
gujaf-81	166	3	working	work	VERB
gujaf-81	166	4	capital	capital	NOUN
gujaf-81	166	5	management	management	NOUN
gujaf-81	166	6	and	and	CCONJ
gujaf-81	166	7	the	the	DET
gujaf-81	166	8	financial	financial	ADJ
gujaf-81	166	9	performance	performance	NOUN
gujaf-81	166	10	of	of	ADP
gujaf-81	166	11	the	the	DET
gujaf-81	166	12	pharmaceutical	pharmaceutical	ADJ
gujaf-81	166	13	firms	firm	NOUN
gujaf-81	166	14	in	in	ADP
gujaf-81	166	15	nigeria	nigeria	PROPN
gujaf-81	166	16	,	,	PUNCT
gujaf-81	166	17	journal	journal	NOUN
gujaf-81	166	18	of	of	ADP
gujaf-81	166	19	economics	economic	NOUN
gujaf-81	166	20	,	,	PUNCT
gujaf-81	166	21	commerce	commerce	NOUN
gujaf-81	166	22	and	and	CCONJ
gujaf-81	166	23	management	management	NOUN
gujaf-81	166	24	,	,	PUNCT
gujaf-81	166	25	10(4	10(4	NUM
gujaf-81	166	26	)	)	PUNCT
gujaf-81	166	27	afza	afza	PROPN
gujaf-81	166	28	,	,	PUNCT
gujaf-81	166	29	t.	t.	NOUN
gujaf-81	166	30	and	and	CCONJ
gujaf-81	166	31	m.	m.	PROPN
gujaf-81	166	32	s.	s.	PROPN
gujaf-81	166	33	nazir	nazir	PROPN
gujaf-81	166	34	.	.	PUNCT
gujaf-81	167	1	(	(	PUNCT
gujaf-81	167	2	2007	2007	NUM
gujaf-81	167	3	)	)	PUNCT
gujaf-81	167	4	.	.	PUNCT
gujaf-81	168	1	working	work	VERB
gujaf-81	168	2	capital	capital	NOUN
gujaf-81	168	3	management	management	NOUN
gujaf-81	168	4	policies	policy	NOUN
gujaf-81	168	5	of	of	ADP
gujaf-81	168	6	firms	firm	NOUN
gujaf-81	168	7	:	:	PUNCT
gujaf-81	168	8	empirical	empirical	ADJ
gujaf-81	168	9	evidence	evidence	NOUN
gujaf-81	168	10	from	from	ADP
gujaf-81	168	11	pakistan	pakistan	PROPN
gujaf-81	168	12	.	.	PUNCT
gujaf-81	169	1	conference	conference	NOUN
gujaf-81	169	2	proceedings	proceeding	NOUN
gujaf-81	169	3	of	of	ADP
gujaf-81	169	4	9th	9th	ADJ
gujaf-81	169	5	south	south	ADJ
gujaf-81	169	6	asian	asian	ADJ
gujaf-81	169	7	management	management	NOUN
gujaf-81	169	8	forum	forum	PROPN
gujaf-81	169	9	(	(	PUNCT
gujaf-81	169	10	samf	samf	PROPN
gujaf-81	169	11	)	)	PUNCT
gujaf-81	169	12	on	on	ADP
gujaf-81	169	13	february	february	PROPN
gujaf-81	169	14	24	24	NUM
gujaf-81	169	15	-	-	SYM
gujaf-81	169	16	25	25	NUM
gujaf-81	169	17	,	,	PUNCT
gujaf-81	169	18	north	north	PROPN
gujaf-81	169	19	south	south	PROPN
gujaf-81	169	20	university	university	PROPN
gujaf-81	169	21	,	,	PUNCT
gujaf-81	169	22	dhaka	dhaka	PROPN
gujaf-81	169	23	,	,	PUNCT
gujaf-81	169	24	bangladesh	bangladesh	PROPN
gujaf-81	169	25	.	.	PUNCT
gujaf-81	169	26	agyemang	agyemang	PROPN
gujaf-81	169	27	b.	b.	PROPN
gujaf-81	169	28	e.	e.	PROPN
gujaf-81	169	29	&	&	CCONJ
gujaf-81	169	30	michael	michael	PROPN
gujaf-81	169	31	k.	k.	PROPN
gujaf-81	169	32	a.	a.	PROPN
gujaf-81	169	33	(	(	PUNCT
gujaf-81	169	34	2013	2013	NUM
gujaf-81	169	35	)	)	PUNCT
gujaf-81	169	36	.	.	PUNCT
gujaf-81	170	1	working	work	VERB
gujaf-81	170	2	capital	capital	NOUN
gujaf-81	170	3	management	management	NOUN
gujaf-81	170	4	and	and	CCONJ
gujaf-81	170	5	performance	performance	NOUN
gujaf-81	170	6	international	international	ADJ
gujaf-81	170	7	journal	journal	NOUN
gujaf-81	170	8	of	of	ADP
gujaf-81	170	9	business	business	NOUN
gujaf-81	170	10	and	and	CCONJ
gujaf-81	170	11	social	social	ADJ
gujaf-81	170	12	research	research	NOUN
gujaf-81	170	13	,	,	PUNCT
gujaf-81	170	14	3(2	3(2	NUM
gujaf-81	170	15	)	)	PUNCT
gujaf-81	170	16	,	,	PUNCT
gujaf-81	170	17	ahsen	ahsen	PROPN
gujaf-81	170	18	s.	s.	PROPN
gujaf-81	170	19	,	,	PUNCT
gujaf-81	170	20	faisal	faisal	PROPN
gujaf-81	170	21	m.h	m.h	PROPN
gujaf-81	170	22	.	.	PROPN
gujaf-81	170	23	&	&	CCONJ
gujaf-81	170	24	muhammad	muhammad	PROPN
gujaf-81	170	25	,	,	PUNCT
gujaf-81	170	26	n.	n.	PROPN
gujaf-81	170	27	h.	h.	PROPN
gujaf-81	170	28	(	(	PUNCT
gujaf-81	170	29	2011	2011	NUM
gujaf-81	170	30	)	)	PUNCT
gujaf-81	170	31	.	.	PUNCT
gujaf-81	171	1	working	work	VERB
gujaf-81	171	2	capital	capital	NOUN
gujaf-81	171	3	management	management	NOUN
gujaf-81	171	4	and	and	CCONJ
gujaf-81	171	5	profitability	profitability	NOUN
gujaf-81	171	6	:	:	PUNCT
gujaf-81	171	7	evidence	evidence	NOUN
gujaf-81	171	8	from	from	ADP
gujaf-81	171	9	malaysia	malaysia	PROPN
gujaf-81	171	10	listed	list	VERB
gujaf-81	171	11	firms	firm	NOUN
gujaf-81	171	12	bentone	bentone	PROPN
gujaf-81	171	13	e.	e.	PROPN
gujaf-81	171	14	cup	cup	PROPN
gujaf-81	171	15	.	.	PUNCT
gujaf-81	171	16	,	,	PUNCT
gujaf-81	171	17	principles	principle	NOUN
gujaf-81	171	18	of	of	ADP
gujaf-81	171	19	financial	financial	ADJ
gujaf-81	171	20	management	management	NOUN
gujaf-81	171	21	,	,	PUNCT
gujaf-81	171	22	(	(	PUNCT
gujaf-81	171	23	new	new	PROPN
gujaf-81	171	24	york	york	PROPN
gujaf-81	171	25	,	,	PUNCT
gujaf-81	171	26	john	john	PROPN
gujaf-81	171	27	wiley	wiley	PROPN
gujaf-81	171	28	&	&	CCONJ
gujaf-81	171	29	sons	son	NOUN
gujaf-81	171	30	,	,	PUNCT
gujaf-81	171	31	1983	1983	NUM
gujaf-81	171	32	)	)	PUNCT
gujaf-81	171	33	,	,	PUNCT
gujaf-81	171	34	418	418	NUM
gujaf-81	171	35	.	.	PUNCT
gujaf-81	172	1	c.	c.	PROPN
gujaf-81	172	2	richard	richard	PROPN
gujaf-81	172	3	osborn	osborn	PROPN
gujaf-81	172	4	,	,	PUNCT
gujaf-81	172	5	corporation	corporation	NOUN
gujaf-81	172	6	finance	finance	NOUN
gujaf-81	172	7	,	,	PUNCT
gujaf-81	172	8	(	(	PUNCT
gujaf-81	172	9	new	new	PROPN
gujaf-81	172	10	york	york	PROPN
gujaf-81	172	11	:	:	PUNCT
gujaf-81	172	12	harper	harper	PROPN
gujaf-81	172	13	&	&	CCONJ
gujaf-81	172	14	brothers	brothers	PROPN
gujaf-81	172	15	,	,	PUNCT
gujaf-81	172	16	1969	1969	NUM
gujaf-81	172	17	,	,	PUNCT
gujaf-81	172	18	353	353	NUM
gujaf-81	172	19	371	371	NUM
gujaf-81	172	20	.	.	PUNCT
gujaf-81	173	1	david	david	PROPN
gujaf-81	173	2	m.	m.	PROPN
gujaf-81	173	3	m.	m.	PROPN
gujaf-81	173	4	(	(	PUNCT
gujaf-81	173	5	2010	2010	NUM
gujaf-81	173	6	)	)	PUNCT
gujaf-81	173	7	.	.	PUNCT
gujaf-81	174	1	the	the	DET
gujaf-81	174	2	influence	influence	NOUN
gujaf-81	174	3	of	of	ADP
gujaf-81	174	4	working	work	VERB
gujaf-81	174	5	capital	capital	NOUN
gujaf-81	174	6	management	management	NOUN
gujaf-81	174	7	components	component	NOUN
gujaf-81	174	8	on	on	ADP
gujaf-81	174	9	corporate	corporate	ADJ
gujaf-81	174	10	profitability	profitability	NOUN
gujaf-81	174	11	:	:	PUNCT
gujaf-81	174	12	a	a	DET
gujaf-81	174	13	survey	survey	NOUN
gujaf-81	174	14	on	on	ADP
gujaf-81	174	15	kenyan	kenyan	ADJ
gujaf-81	174	16	listed	list	VERB
gujaf-81	174	17	firms	firm	NOUN
gujaf-81	174	18	”	"	PUNCT
gujaf-81	174	19	,	,	PUNCT
gujaf-81	174	20	research	research	NOUN
gujaf-81	174	21	journal	journal	NOUN
gujaf-81	174	22	of	of	ADP
gujaf-81	174	23	business	business	NOUN
gujaf-81	174	24	management	management	NOUN
gujaf-81	174	25	,	,	PUNCT
gujaf-81	174	26	4(1	4(1	NOUN
gujaf-81	174	27	)	)	PUNCT
gujaf-81	174	28	,	,	PUNCT
gujaf-81	174	29	1	1	NUM
gujaf-81	174	30	-	-	SYM
gujaf-81	174	31	11	11	NUM
gujaf-81	174	32	deloof	deloof	NOUN
gujaf-81	174	33	,	,	PUNCT
gujaf-81	174	34	m.	m.	NOUN
gujaf-81	174	35	(	(	PUNCT
gujaf-81	174	36	2003	2003	NUM
gujaf-81	174	37	)	)	PUNCT
gujaf-81	174	38	.	.	PUNCT
gujaf-81	175	1	does	do	AUX
gujaf-81	175	2	working	work	VERB
gujaf-81	175	3	capital	capital	NOUN
gujaf-81	175	4	management	management	NOUN
gujaf-81	175	5	affects	affect	VERB
gujaf-81	175	6	profitability	profitability	NOUN
gujaf-81	175	7	of	of	ADP
gujaf-81	175	8	belgian	belgian	ADJ
gujaf-81	175	9	firms	firm	NOUN
gujaf-81	175	10	?	?	PUNCT
gujaf-81	176	1	journal	journal	NOUN
gujaf-81	176	2	of	of	ADP
gujaf-81	176	3	business	business	NOUN
gujaf-81	176	4	finance	finance	PROPN
gujaf-81	176	5	&	&	CCONJ
gujaf-81	176	6	accounting	accounting	PROPN
gujaf-81	176	7	.	.	PUNCT
gujaf-81	177	1	30(3	30(3	NUM
gujaf-81	177	2	)	)	PUNCT
gujaf-81	177	3	&	&	CCONJ
gujaf-81	177	4	(	(	PUNCT
gujaf-81	177	5	4	4	NUM
gujaf-81	177	6	)	)	PUNCT
gujaf-81	177	7	,	,	PUNCT
gujaf-81	177	8	0306	0306	NUM
gujaf-81	177	9	-	-	SYM
gujaf-81	177	10	6865	6865	NUM
gujaf-81	177	11	.	.	PUNCT
gujaf-81	178	1	dolandson	dolandson	PROPN
gujaf-81	178	2	,	,	PUNCT
gujaf-81	178	3	e.	e.	PROPN
gujaf-81	178	4	f.	f.	PROPN
gujaf-81	178	5	(	(	PUNCT
gujaf-81	178	6	1956	1956	NUM
gujaf-81	178	7	)	)	PUNCT
gujaf-81	178	8	.	.	PUNCT
gujaf-81	179	1	corporate	corporate	ADJ
gujaf-81	179	2	finance	finance	NOUN
gujaf-81	179	3	,	,	PUNCT
gujaf-81	179	4	new	new	PROPN
gujaf-81	179	5	york	york	PROPN
gujaf-81	179	6	,	,	PUNCT
gujaf-81	179	7	ronald	ronald	PROPN
gujaf-81	179	8	press	press	PROPN
gujaf-81	179	9	company	company	NOUN
gujaf-81	179	10	,	,	PUNCT
gujaf-81	179	11	479	479	NUM
gujaf-81	179	12	.	.	PUNCT
gujaf-81	180	1	16	16	NUM
gujaf-81	180	2	.	.	X
gujaf-81	181	1	egbide	egbide	PROPN
gujaf-81	181	2	b.	b.	PROPN
gujaf-81	181	3	(	(	PUNCT
gujaf-81	181	4	2009	2009	NUM
gujaf-81	181	5	):	):	PUNCT
gujaf-81	181	6	working	work	VERB
gujaf-81	181	7	capital	capital	NOUN
gujaf-81	181	8	management	management	NOUN
gujaf-81	181	9	and	and	CCONJ
gujaf-81	181	10	profitability	profitability	NOUN
gujaf-81	181	11	of	of	ADP
gujaf-81	181	12	listed	list	VERB
gujaf-81	181	13	companies	company	NOUN
gujaf-81	181	14	in	in	ADP
gujaf-81	181	15	nigeria	nigeria	PROPN
gujaf-81	181	16	.	.	PUNCT
gujaf-81	182	1	nigeria	nigeria	PROPN
gujaf-81	182	2	research	research	PROPN
gujaf-81	182	3	journal	journal	PROPN
gujaf-81	182	4	of	of	ADP
gujaf-81	182	5	accountancy	accountancy	NOUN
gujaf-81	182	6	1(1	1(1	NUM
gujaf-81	182	7	)	)	PUNCT
gujaf-81	182	8	,	,	PUNCT
gujaf-81	182	9	44	44	NUM
gujaf-81	182	10	-	-	SYM
gujaf-81	182	11	53	53	NUM
gujaf-81	182	12	.	.	PUNCT
gujaf-81	183	1	emery	emery	PROPN
gujaf-81	183	2	,	,	PUNCT
gujaf-81	183	3	d.	d.	PROPN
gujaf-81	183	4	r.	r.	PROPN
gujaf-81	183	5	,	,	PUNCT
gujaf-81	183	6	finnerty	finnerty	PROPN
gujaf-81	183	7	,	,	PUNCT
gujaf-81	183	8	j.	j.	PROPN
gujaf-81	183	9	d.	d.	PROPN
gujaf-81	183	10	&	&	CCONJ
gujaf-81	183	11	stowe	stowe	PROPN
gujaf-81	183	12	,	,	PUNCT
gujaf-81	183	13	j.	j.	PROPN
gujaf-81	183	14	(	(	PUNCT
gujaf-81	183	15	2004	2004	NUM
gujaf-81	183	16	)	)	PUNCT
gujaf-81	183	17	.	.	PUNCT
gujaf-81	184	1	corporate	corporate	ADJ
gujaf-81	184	2	financial	financial	ADJ
gujaf-81	184	3	management	management	NOUN
gujaf-81	184	4	.	.	PUNCT
gujaf-81	185	1	upper	upper	ADJ
gujaf-81	185	2	saddle	saddle	PROPN
gujaf-81	185	3	river	river	PROPN
gujaf-81	185	4	,	,	PUNCT
gujaf-81	185	5	nj	nj	PROPN
gujaf-81	185	6	:	:	PUNCT
gujaf-81	185	7	prentice	prentice	PROPN
gujaf-81	185	8	hall	hall	PROPN
gujaf-81	185	9	.	.	PUNCT
gujaf-81	186	1	gill	gill	PROPN
gujaf-81	186	2	,	,	PUNCT
gujaf-81	186	3	a.	a.	NOUN
gujaf-81	186	4	,	,	PUNCT
gujaf-81	186	5	biger	big	ADJ
gujaf-81	186	6	,	,	PUNCT
gujaf-81	186	7	n.	n.	PROPN
gujaf-81	186	8	,	,	PUNCT
gujaf-81	186	9	mathur	mathur	PROPN
gujaf-81	186	10	,	,	PUNCT
gujaf-81	186	11	n.	n.	PROPN
gujaf-81	186	12	(	(	PUNCT
gujaf-81	186	13	2010	2010	NUM
gujaf-81	186	14	)	)	PUNCT
gujaf-81	186	15	.	.	PUNCT
gujaf-81	187	1	the	the	DET
gujaf-81	187	2	relationship	relationship	NOUN
gujaf-81	187	3	between	between	ADP
gujaf-81	187	4	working	work	VERB
gujaf-81	187	5	capital	capital	NOUN
gujaf-81	187	6	management	management	NOUN
gujaf-81	187	7	andprofitability	andprofitability	NOUN
gujaf-81	187	8	:	:	PUNCT
gujaf-81	187	9	evidence	evidence	NOUN
gujaf-81	187	10	from	from	ADP
gujaf-81	187	11	the	the	DET
gujaf-81	187	12	united	united	PROPN
gujaf-81	187	13	states	states	PROPN
gujaf-81	187	14	.	.	PUNCT
gujaf-81	188	1	business	business	NOUN
gujaf-81	188	2	and	and	CCONJ
gujaf-81	188	3	economics	economic	NOUN
gujaf-81	188	4	journal	journal	NOUN
gujaf-81	188	5	,	,	PUNCT
gujaf-81	188	6	10	10	NUM
gujaf-81	188	7	,	,	PUNCT
gujaf-81	188	8	1	1	NUM
gujaf-81	188	9	-	-	SYM
gujaf-81	188	10	9	9	NUM
gujaf-81	188	11	.	.	PUNCT
gujaf-81	189	1	gitman	gitman	PROPN
gujaf-81	189	2	la	la	PROPN
gujaf-81	189	3	.	.	PUNCT
gujaf-81	189	4	(	(	PUNCT
gujaf-81	189	5	2009	2009	NUM
gujaf-81	189	6	)	)	PUNCT
gujaf-81	189	7	.	.	PUNCT
gujaf-81	190	1	“	"	PUNCT
gujaf-81	190	2	principles	principle	NOUN
gujaf-81	190	3	of	of	ADP
gujaf-81	190	4	managerial	managerial	ADJ
gujaf-81	190	5	finance	finance	NOUN
gujaf-81	190	6	”	"	PUNCT
gujaf-81	190	7	.	.	PUNCT
gujaf-81	191	1	new	new	PROPN
gujaf-81	191	2	york	york	PROPN
gujaf-81	191	3	:	:	PUNCT
gujaf-81	191	4	addison	addison	PROPN
gujaf-81	191	5	wesley	wesley	PROPN
gujaf-81	191	6	publishers	publishers	PROPN
gujaf-81	191	7	.	.	PUNCT
gujaf-81	192	1	gusau	gusau	PROPN
gujaf-81	192	2	journal	journal	PROPN
gujaf-81	192	3	of	of	ADP
gujaf-81	192	4	accounting	accounting	NOUN
gujaf-81	192	5	and	and	CCONJ
gujaf-81	192	6	finance	finance	NOUN
gujaf-81	192	7	,	,	PUNCT
gujaf-81	192	8	vol	vol	NOUN
gujaf-81	192	9	.	.	PROPN
gujaf-81	192	10	2	2	NUM
gujaf-81	192	11	,	,	PUNCT
gujaf-81	192	12	issue	issue	NOUN
gujaf-81	192	13	1	1	NUM
gujaf-81	192	14	,	,	PUNCT
gujaf-81	192	15	april	april	PROPN
gujaf-81	192	16	,	,	PUNCT
gujaf-81	192	17	2021	2021	NUM
gujaf-81	192	18	14	14	NUM
gujaf-81	192	19	guthmann	guthmann	NOUN
gujaf-81	192	20	.	.	PUNCT
gujaf-81	193	1	h.g	h.g	X
gujaf-81	193	2	.	.	PROPN
gujaf-81	194	1	and	and	CCONJ
gujaf-81	194	2	dougall	dougall	PROPN
gujaf-81	194	3	,	,	PUNCT
gujaf-81	194	4	h.e	h.e	PROPN
gujaf-81	194	5	.	.	PROPN
gujaf-81	194	6	,	,	PUNCT
gujaf-81	194	7	corporate	corporate	ADJ
gujaf-81	194	8	financial	financial	ADJ
gujaf-81	194	9	policy	policy	NOUN
gujaf-81	194	10	,	,	PUNCT
gujaf-81	194	11	prentice	prentice	NOUN
gujaf-81	194	12	hall	hall	PROPN
gujaf-81	194	13	,	,	PUNCT
gujaf-81	194	14	new	new	ADJ
gujaf-81	194	15	delhi	delhi	PROPN
gujaf-81	194	16	,	,	PUNCT
gujaf-81	194	17	fourth	fourth	ADJ
gujaf-81	194	18	edition	edition	NOUN
gujaf-81	194	19	,	,	PUNCT
gujaf-81	194	20	p.	p.	NOUN
gujaf-81	194	21	61	61	NUM
gujaf-81	194	22	.	.	PUNCT
gujaf-81	195	1	h.g	h.g	PROPN
gujaf-81	195	2	.	.	PROPN
gujaf-81	195	3	guthman	guthman	PROPN
gujaf-81	195	4	,	,	PUNCT
gujaf-81	195	5	analysis	analysis	NOUN
gujaf-81	195	6	of	of	ADP
gujaf-81	195	7	financial	financial	ADJ
gujaf-81	195	8	statements	statement	NOUN
gujaf-81	195	9	new	new	PROPN
gujaf-81	195	10	york	york	PROPN
gujaf-81	195	11	,	,	PUNCT
gujaf-81	196	1	1953,.63	1953,.63	NUM
gujaf-81	196	2	john	john	PROPN
gujaf-81	196	3	l.o	l.o	PROPN
gujaf-81	196	4	.	.	PROPN
gujaf-81	196	5	,	,	PUNCT
gujaf-81	196	6	donnell	donnell	PROPN
gujaf-81	196	7	&	&	CCONJ
gujaf-81	196	8	milton	milton	PROPN
gujaf-81	196	9	s.	s.	PROPN
gujaf-81	196	10	galdberg	galdberg	PROPN
gujaf-81	196	11	,	,	PUNCT
gujaf-81	196	12	elements	element	NOUN
gujaf-81	196	13	of	of	ADP
gujaf-81	196	14	financial	financial	ADJ
gujaf-81	196	15	administration	administration	NOUN
gujaf-81	196	16	,	,	PUNCT
gujaf-81	196	17	55	55	NUM
gujaf-81	196	18	.	.	PUNCT
gujaf-81	197	1	kargar	kargar	PROPN
gujaf-81	197	2	,	,	PUNCT
gujaf-81	197	3	j.	j.	PROPN
gujaf-81	197	4	&	&	CCONJ
gujaf-81	197	5	blumenthal	blumenthal	PROPN
gujaf-81	197	6	,	,	PUNCT
gujaf-81	197	7	r.	r.	PROPN
gujaf-81	197	8	a.	a.	PROPN
gujaf-81	197	9	(	(	PUNCT
gujaf-81	197	10	1994	1994	NUM
gujaf-81	197	11	)	)	PUNCT
gujaf-81	197	12	.	.	PUNCT
gujaf-81	198	1	leverage	leverage	NOUN
gujaf-81	198	2	impact	impact	NOUN
gujaf-81	198	3	of	of	ADP
gujaf-81	198	4	working	work	VERB
gujaf-81	198	5	capital	capital	NOUN
gujaf-81	198	6	in	in	ADP
gujaf-81	198	7	small	small	ADJ
gujaf-81	198	8	businesses	business	NOUN
gujaf-81	198	9	.	.	PUNCT
gujaf-81	199	1	tma	tma	PROPN
gujaf-81	199	2	journal	journal	PROPN
gujaf-81	199	3	.	.	PUNCT
gujaf-81	200	1	14(6	14(6	NOUN
gujaf-81	200	2	)	)	PUNCT
gujaf-81	200	3	,	,	PUNCT
gujaf-81	200	4	46	46	NUM
gujaf-81	200	5	-	-	SYM
gujaf-81	200	6	53	53	NUM
gujaf-81	200	7	.	.	PUNCT
gujaf-81	201	1	kesseven	kesseven	VERB
gujaf-81	201	2	,	,	PUNCT
gujaf-81	201	3	p.	p.	NOUN
gujaf-81	201	4	(	(	PUNCT
gujaf-81	201	5	2006	2006	NUM
gujaf-81	201	6	)	)	PUNCT
gujaf-81	201	7	.	.	PUNCT
gujaf-81	202	1	trends	trend	NOUN
gujaf-81	202	2	in	in	ADP
gujaf-81	202	3	working	work	VERB
gujaf-81	202	4	capital	capital	NOUN
gujaf-81	202	5	management	management	NOUN
gujaf-81	202	6	and	and	CCONJ
gujaf-81	202	7	its	its	PRON
gujaf-81	202	8	impact	impact	NOUN
gujaf-81	202	9	on	on	ADP
gujaf-81	202	10	firms	firm	NOUN
gujaf-81	202	11	performance	performance	NOUN
gujaf-81	202	12	:	:	PUNCT
gujaf-81	202	13	an	an	DET
gujaf-81	202	14	analysis	analysis	NOUN
gujaf-81	202	15	of	of	ADP
gujaf-81	202	16	mauritian	mauritian	ADJ
gujaf-81	202	17	small	small	ADJ
gujaf-81	202	18	manufacturing	manufacturing	NOUN
gujaf-81	202	19	firms	firm	NOUN
gujaf-81	202	20	’	'	PUNCT
gujaf-81	202	21	international	international	ADJ
gujaf-81	202	22	review	review	NOUN
gujaf-81	202	23	of	of	ADP
gujaf-81	202	24	business	business	NOUN
gujaf-81	202	25	research	research	NOUN
gujaf-81	202	26	papers	paper	NOUN
gujaf-81	202	27	.	.	PUNCT
gujaf-81	203	1	2(2	2(2	NUM
gujaf-81	203	2	)	)	PUNCT
gujaf-81	203	3	,	,	PUNCT
gujaf-81	203	4	45	45	NUM
gujaf-81	203	5	-58	-58	PROPN
gujaf-81	203	6	khalaf	khalaf	PROPN
gujaf-81	203	7	,	,	PUNCT
gujaf-81	203	8	t.	t.	PROPN
gujaf-81	203	9	(	(	PUNCT
gujaf-81	203	10	2012	2012	NUM
gujaf-81	203	11	)	)	PUNCT
gujaf-81	203	12	.	.	PUNCT
gujaf-81	204	1	impact	impact	NOUN
gujaf-81	204	2	of	of	ADP
gujaf-81	204	3	working	work	VERB
gujaf-81	204	4	capital	capital	NOUN
gujaf-81	204	5	management	management	NOUN
gujaf-81	204	6	policy	policy	NOUN
gujaf-81	204	7	and	and	CCONJ
gujaf-81	204	8	financial	financial	ADJ
gujaf-81	204	9	leverage	leverage	NOUN
gujaf-81	204	10	on	on	ADP
gujaf-81	204	11	financial	financial	ADJ
gujaf-81	204	12	performance	performance	NOUN
gujaf-81	204	13	:	:	PUNCT
gujaf-81	204	14	empirical	empirical	ADJ
gujaf-81	204	15	evidence	evidence	NOUN
gujaf-81	204	16	from	from	ADP
gujaf-81	204	17	amman	amman	PROPN
gujaf-81	204	18	stock	stock	PROPN
gujaf-81	204	19	exchange	exchange	PROPN
gujaf-81	204	20	listed	list	VERB
gujaf-81	204	21	companies	company	NOUN
gujaf-81	204	22	,	,	PUNCT
gujaf-81	204	23	international	international	ADJ
gujaf-81	204	24	journal	journal	NOUN
gujaf-81	204	25	of	of	ADP
gujaf-81	204	26	management	management	NOUN
gujaf-81	204	27	sciences	sciences	PROPN
gujaf-81	204	28	and	and	CCONJ
gujaf-81	204	29	business	business	NOUN
gujaf-81	204	30	research	research	NOUN
gujaf-81	204	31	,	,	PUNCT
gujaf-81	204	32	1(8	1(8	NUM
gujaf-81	204	33	)	)	PUNCT
gujaf-81	204	34	kulkarni	kulkarni	PROPN
gujaf-81	204	35	,	,	PUNCT
gujaf-81	204	36	k.	k.	PROPN
gujaf-81	205	1	v.	v.	PROPN
gujaf-81	205	2	(	(	PUNCT
gujaf-81	205	3	1983	1983	NUM
gujaf-81	205	4	)	)	PUNCT
gujaf-81	205	5	financial	financial	ADJ
gujaf-81	205	6	management	management	NOUN
gujaf-81	205	7	,	,	PUNCT
gujaf-81	205	8	new	new	ADJ
gujaf-81	205	9	delhi	delhi	PROPN
gujaf-81	205	10	,	,	PUNCT
gujaf-81	205	11	himalayan	himalayan	ADJ
gujaf-81	205	12	publishing	publishing	NOUN
gujaf-81	205	13	hosue	hosue	NOUN
gujaf-81	205	14	,	,	PUNCT
gujaf-81	205	15	399	399	NUM
gujaf-81	205	16	.	.	PUNCT
gujaf-81	206	1	lazaridis	lazaridi	NOUN
gujaf-81	206	2	,	,	PUNCT
gujaf-81	206	3	i.	i.	PROPN
gujaf-81	206	4	&	&	CCONJ
gujaf-81	206	5	tryfonidis	tryfonidis	PROPN
gujaf-81	206	6	,	,	PUNCT
gujaf-81	206	7	d.	d.	PROPN
gujaf-81	206	8	(	(	PUNCT
gujaf-81	206	9	2006	2006	NUM
gujaf-81	206	10	)	)	PUNCT
gujaf-81	206	11	.	.	PUNCT
gujaf-81	207	1	relationship	relationship	NOUN
gujaf-81	207	2	between	between	ADP
gujaf-81	207	3	working	work	VERB
gujaf-81	207	4	capital	capital	NOUN
gujaf-81	207	5	management	management	NOUN
gujaf-81	207	6	and	and	CCONJ
gujaf-81	207	7	profitability	profitability	NOUN
gujaf-81	207	8	of	of	ADP
gujaf-81	207	9	listed	list	VERB
gujaf-81	207	10	companies	company	NOUN
gujaf-81	207	11	in	in	ADP
gujaf-81	207	12	the	the	DET
gujaf-81	207	13	athens	athens	PROPN
gujaf-81	207	14	stock	stock	PROPN
gujaf-81	207	15	exchange	exchange	PROPN
gujaf-81	207	16	.	.	PUNCT
gujaf-81	208	1	journal	journal	NOUN
gujaf-81	208	2	of	of	ADP
gujaf-81	208	3	financial	financial	ADJ
gujaf-81	208	4	management	management	NOUN
gujaf-81	208	5	and	and	CCONJ
gujaf-81	208	6	analysis	analysis	NOUN
gujaf-81	208	7	.	.	PUNCT
gujaf-81	209	1	19	19	NUM
gujaf-81	209	2	(	(	PUNCT
gujaf-81	209	3	1	1	NUM
gujaf-81	209	4	)	)	PUNCT
gujaf-81	209	5	,	,	PUNCT
gujaf-81	209	6	26	26	NUM
gujaf-81	209	7	-35	-35	NOUN
gujaf-81	209	8	.	.	PUNCT
gujaf-81	210	1	mukhopadhyay	mukhopadhyay	NOUN
gujaf-81	210	2	,	,	PUNCT
gujaf-81	210	3	d	d	X
gujaf-81	210	4	(	(	PUNCT
gujaf-81	210	5	2004	2004	NUM
gujaf-81	210	6	)	)	PUNCT
gujaf-81	210	7	,	,	PUNCT
gujaf-81	210	8	working	work	VERB
gujaf-81	210	9	capital	capital	NOUN
gujaf-81	210	10	management	management	NOUN
gujaf-81	210	11	in	in	ADP
gujaf-81	210	12	heavy	heavy	ADJ
gujaf-81	210	13	engineering	engineering	NOUN
gujaf-81	210	14	firms	firm	NOUN
gujaf-81	210	15	–	–	PUNCT
gujaf-81	210	16	a	a	DET
gujaf-81	210	17	case	case	NOUN
gujaf-81	210	18	study	study	NOUN
gujaf-81	210	19	,	,	PUNCT
gujaf-81	210	20	myicwai	myicwai	PROPN
gujaf-81	210	21	.	.	PUNCT
gujaf-81	211	1	com.knowledge	com.knowledge	PROPN
gujaf-81	211	2	bank	bank	PROPN
gujaf-81	211	3	/	/	SYM
gujaf-81	211	4	fm48	fm48	PROPN
gujaf-81	211	5	.	.	PUNCT
gujaf-81	211	6	nyabwanga	nyabwanga	PROPN
gujaf-81	211	7	,	,	PUNCT
gujaf-81	211	8	r.	r.	PROPN
gujaf-81	211	9	n.	n.	PROPN
gujaf-81	211	10	,	,	PUNCT
gujaf-81	211	11	ojera	ojera	PROPN
gujaf-81	211	12	,	,	PUNCT
gujaf-81	211	13	p.	p.	NOUN
gujaf-81	211	14	,	,	PUNCT
gujaf-81	211	15	lumumba	lumumba	NOUN
gujaf-81	211	16	,	,	PUNCT
gujaf-81	211	17	p.	p.	PROPN
gujaf-81	211	18	,	,	PUNCT
gujaf-81	211	19	odondo	odondo	ADJ
gujaf-81	211	20	,	,	PUNCT
gujaf-81	211	21	a.	a.	PROPN
gujaf-81	211	22	j.	j.	PROPN
gujaf-81	211	23	&	&	CCONJ
gujaf-81	211	24	otieno	otieno	PROPN
gujaf-81	211	25	,	,	PUNCT
gujaf-81	211	26	s.	s.	PROPN
gujaf-81	211	27	(	(	PUNCT
gujaf-81	211	28	2012	2012	NUM
gujaf-81	211	29	)	)	PUNCT
gujaf-81	211	30	.	.	PUNCT
gujaf-81	212	1	effects	effect	NOUN
gujaf-81	212	2	of	of	ADP
gujaf-81	212	3	working	work	VERB
gujaf-81	212	4	capital	capital	NOUN
gujaf-81	212	5	management	management	NOUN
gujaf-81	212	6	practices	practice	NOUN
gujaf-81	212	7	on	on	ADP
gujaf-81	212	8	financial	financial	ADJ
gujaf-81	212	9	performance	performance	NOUN
gujaf-81	212	10	:	:	PUNCT
gujaf-81	212	11	a	a	DET
gujaf-81	212	12	study	study	NOUN
gujaf-81	212	13	of	of	ADP
gujaf-81	212	14	small	small	ADJ
gujaf-81	212	15	scale	scale	NOUN
gujaf-81	212	16	enterprises	enterprise	NOUN
gujaf-81	212	17	in	in	ADP
gujaf-81	212	18	kisii	kisii	ADJ
gujaf-81	212	19	south	south	PROPN
gujaf-81	212	20	district	district	PROPN
gujaf-81	212	21	,	,	PUNCT
gujaf-81	212	22	kenya	kenya	PROPN
gujaf-81	212	23	.	.	PUNCT
gujaf-81	213	1	africa	africa	PROPN
gujaf-81	213	2	journal	journal	PROPN
gujaf-81	213	3	of	of	ADP
gujaf-81	213	4	management,6	management,6	PROPN
gujaf-81	213	5	(	(	PUNCT
gujaf-81	213	6	18	18	NUM
gujaf-81	213	7	)	)	PUNCT
gujaf-81	213	8	,	,	PUNCT
gujaf-81	213	9	5807	5807	NUM
gujaf-81	213	10	5817	5817	NUM
gujaf-81	213	11	.	.	PUNCT
gujaf-81	214	1	nyabwanga	nyabwanga	PROPN
gujaf-81	214	2	,	,	PUNCT
gujaf-81	214	3	r.	r.	PROPN
gujaf-81	214	4	n.	n.	PROPN
gujaf-81	214	5	,	,	PUNCT
gujaf-81	214	6	ojera	ojera	PROPN
gujaf-81	214	7	,	,	PUNCT
gujaf-81	214	8	p.	p.	NOUN
gujaf-81	214	9	,	,	PUNCT
gujaf-81	214	10	otieno	otieno	PROPN
gujaf-81	214	11	,	,	PUNCT
gujaf-81	214	12	s.	s.	PROPN
gujaf-81	214	13	&	&	CCONJ
gujaf-81	214	14	nyakundi	nyakundi	PROPN
gujaf-81	214	15	,	,	PUNCT
gujaf-81	214	16	f.	f.	PROPN
gujaf-81	214	17	n.	n.	PROPN
gujaf-81	214	18	(	(	PUNCT
gujaf-81	214	19	2013	2013	NUM
gujaf-81	214	20	)	)	PUNCT
gujaf-81	214	21	.	.	PUNCT
gujaf-81	215	1	an	an	DET
gujaf-81	215	2	empirical	empirical	ADJ
gujaf-81	215	3	analysis	analysis	NOUN
gujaf-81	215	4	of	of	ADP
gujaf-81	215	5	the	the	DET
gujaf-81	215	6	liquidity	liquidity	NOUN
gujaf-81	215	7	,	,	PUNCT
gujaf-81	215	8	solvency	solvency	NOUN
gujaf-81	215	9	and	and	CCONJ
gujaf-81	215	10	financial	financial	ADJ
gujaf-81	215	11	health	health	NOUN
gujaf-81	215	12	of	of	ADP
gujaf-81	215	13	small	small	ADJ
gujaf-81	215	14	and	and	CCONJ
gujaf-81	215	15	medium	medium	ADJ
gujaf-81	215	16	sized	sized	ADJ
gujaf-81	215	17	enterprises	enterprise	NOUN
gujaf-81	215	18	in	in	ADP
gujaf-81	215	19	kisii	kisii	ADJ
gujaf-81	215	20	municipality	municipality	NOUN
gujaf-81	215	21	,	,	PUNCT
gujaf-81	215	22	kenya	kenya	PROPN
gujaf-81	215	23	.	.	PUNCT
gujaf-81	216	1	european	european	PROPN
gujaf-81	216	2	journal	journal	PROPN
gujaf-81	216	3	of	of	ADP
gujaf-81	216	4	business	business	NOUN
gujaf-81	216	5	and	and	CCONJ
gujaf-81	216	6	management,5(8	management,5(8	PROPN
gujaf-81	216	7	)	)	PUNCT
gujaf-81	216	8	,	,	PUNCT
gujaf-81	216	9	1	1	NUM
gujaf-81	216	10	-15	-15	PRON
gujaf-81	216	11	.	.	PUNCT
gujaf-81	217	1	nyanamba	nyanamba	PROPN
gujaf-81	217	2	,	,	PUNCT
gujaf-81	218	1	s.	s.	PROPN
gujaf-81	218	2	o.	o.	PROPN
gujaf-81	218	3	(	(	PUNCT
gujaf-81	218	4	2013	2013	NUM
gujaf-81	218	5	)	)	PUNCT
gujaf-81	218	6	.	.	PUNCT
gujaf-81	219	1	effects	effect	NOUN
gujaf-81	219	2	of	of	ADP
gujaf-81	219	3	corporate	corporate	ADJ
gujaf-81	219	4	reforms	reform	NOUN
gujaf-81	219	5	on	on	ADP
gujaf-81	219	6	corporate	corporate	ADJ
gujaf-81	219	7	governance	governance	NOUN
gujaf-81	219	8	in	in	ADP
gujaf-81	219	9	coffee	coffee	NOUN
gujaf-81	219	10	societies	society	NOUN
gujaf-81	219	11	.	.	PUNCT
gujaf-81	220	1	a	a	DET
gujaf-81	220	2	case	case	NOUN
gujaf-81	220	3	of	of	ADP
gujaf-81	220	4	homa	homa	PROPN
gujaf-81	220	5	bay	bay	PROPN
gujaf-81	220	6	county	county	PROPN
gujaf-81	220	7	.	.	PUNCT
gujaf-81	221	1	inter	inter	ADJ
gujaf-81	221	2	disciplinary	disciplinary	ADJ
gujaf-81	221	3	journal	journal	NOUN
gujaf-81	221	4	of	of	ADP
gujaf-81	221	5	contemporary	contemporary	ADJ
gujaf-81	221	6	research	research	NOUN
gujaf-81	221	7	in	in	ADP
gujaf-81	221	8	business	business	NOUN
gujaf-81	221	9	,	,	PUNCT
gujaf-81	221	10	5(6	5(6	NUM
gujaf-81	221	11	)	)	PUNCT
gujaf-81	221	12	,	,	PUNCT
gujaf-81	221	13	248	248	NUM
gujaf-81	221	14	-	-	SYM
gujaf-81	221	15	268	268	NUM
gujaf-81	221	16	.	.	PUNCT
gujaf-81	222	1	o’donnel	o’donnel	PROPN
gujaf-81	222	2	&	&	CCONJ
gujaf-81	222	3	milton	milton	PROPN
gujaf-81	222	4	,	,	PUNCT
gujaf-81	222	5	s.	s.	PROPN
gujaf-81	222	6	(	(	PUNCT
gujaf-81	222	7	1964	1964	NUM
gujaf-81	222	8	)	)	PUNCT
gujaf-81	222	9	.	.	PUNCT
gujaf-81	223	1	accountants’financial	accountants’financial	ADJ
gujaf-81	223	2	administration	administration	NOUN
gujaf-81	223	3	,	,	PUNCT
gujaf-81	223	4	new	new	PROPN
gujaf-81	223	5	delhi	delhi	PROPN
gujaf-81	223	6	,	,	PUNCT
gujaf-81	223	7	prentice	prentice	NOUN
gujaf-81	223	8	hall	hall	NOUN
gujaf-81	223	9	of	of	ADP
gujaf-81	223	10	india	india	PROPN
gujaf-81	223	11	private	private	ADJ
gujaf-81	223	12	ltd.55	ltd.55	PROPN
gujaf-81	223	13	.	.	PUNCT
gujaf-81	224	1	parasanna	parasanna	PROPN
gujaf-81	224	2	chandra	chandra	PROPN
gujaf-81	224	3	,	,	PUNCT
gujaf-81	224	4	financial	financial	ADJ
gujaf-81	224	5	management	management	NOUN
gujaf-81	224	6	theory	theory	NOUN
gujaf-81	224	7	and	and	CCONJ
gujaf-81	224	8	practice	practice	VERB
gujaf-81	224	9	new	new	ADJ
gujaf-81	224	10	delhi	delhi	PROPN
gujaf-81	224	11	,	,	PUNCT
gujaf-81	224	12	mcgraw	mcgraw	PROPN
gujaf-81	224	13	hill	hill	PROPN
gujaf-81	224	14	publishing	publishing	PROPN
gujaf-81	224	15	company	company	PROPN
gujaf-81	224	16	ltd	ltd	PROPN
gujaf-81	224	17	.	.	PROPN
gujaf-81	224	18	,	,	PUNCT
gujaf-81	224	19	1984	1984	NUM
gujaf-81	224	20	,	,	PUNCT
gujaf-81	224	21	260	260	NUM
gujaf-81	224	22	.	.	PUNCT
gujaf-81	225	1	r.d	r.d	PROPN
gujaf-81	225	2	.	.	PROPN
gujaf-81	225	3	kennedy	kennedy	PROPN
gujaf-81	225	4	and	and	CCONJ
gujaf-81	225	5	mcmullen	mcmullen	PROPN
gujaf-81	225	6	,	,	PUNCT
gujaf-81	225	7	financial	financial	ADJ
gujaf-81	225	8	statements	statement	NOUN
gujaf-81	225	9	–	–	PUNCT
gujaf-81	225	10	form	form	VERB
gujaf-81	225	11	analysis	analysis	NOUN
gujaf-81	225	12	and	and	CCONJ
gujaf-81	225	13	interpretations	interpretation	NOUN
gujaf-81	225	14	,	,	PUNCT
gujaf-81	225	15	(	(	PUNCT
gujaf-81	225	16	1968	1968	NUM
gujaf-81	225	17	)	)	PUNCT
gujaf-81	225	18	,	,	PUNCT
gujaf-81	225	19	265	265	NUM
gujaf-81	225	20	-	-	SYM
gujaf-81	225	21	266	266	NUM
gujaf-81	225	22	.	.	PUNCT
gujaf-81	226	1	gusau	gusau	ADJ
gujaf-81	226	2	journal	journal	PROPN
gujaf-81	226	3	of	of	ADP
gujaf-81	226	4	accounting	accounting	NOUN
gujaf-81	226	5	and	and	CCONJ
gujaf-81	226	6	finance	finance	NOUN
gujaf-81	226	7	,	,	PUNCT
gujaf-81	226	8	vol	vol	NOUN
gujaf-81	226	9	.	.	PROPN
gujaf-81	226	10	2	2	NUM
gujaf-81	226	11	,	,	PUNCT
gujaf-81	226	12	issue	issue	NOUN
gujaf-81	226	13	1	1	NUM
gujaf-81	226	14	,	,	PUNCT
gujaf-81	226	15	april	april	PROPN
gujaf-81	226	16	,	,	PUNCT
gujaf-81	226	17	2021	2021	NUM
gujaf-81	226	18	15	15	NUM
gujaf-81	226	19	şamiloğlu	şamiloğlu	NOUN
gujaf-81	226	20	,	,	PUNCT
gujaf-81	226	21	f	f	PROPN
gujaf-81	226	22	&	&	CCONJ
gujaf-81	226	23	akgün	akgün	NOUN
gujaf-81	226	24	,	,	PUNCT
gujaf-81	226	25	a.	a.	NOUN
gujaf-81	226	26	i.	i.	PROPN
gujaf-81	226	27	(	(	PUNCT
gujaf-81	226	28	2016	2016	NUM
gujaf-81	226	29	)	)	PUNCT
gujaf-81	226	30	.	.	PUNCT
gujaf-81	227	1	the	the	DET
gujaf-81	227	2	relationship	relationship	NOUN
gujaf-81	227	3	between	between	ADP
gujaf-81	227	4	working	work	VERB
gujaf-81	227	5	capital	capital	NOUN
gujaf-81	227	6	management	management	NOUN
gujaf-81	227	7	and	and	CCONJ
gujaf-81	227	8	profitability	profitability	NOUN
gujaf-81	227	9	:	:	PUNCT
gujaf-81	227	10	evidence	evidence	NOUN
gujaf-81	227	11	from	from	ADP
gujaf-81	227	12	turkey	turkey	PROPN
gujaf-81	227	13	.	.	PUNCT
gujaf-81	228	1	business	business	NOUN
gujaf-81	228	2	and	and	CCONJ
gujaf-81	228	3	economics	economics	PROPN
gujaf-81	228	4	research	research	NOUN
gujaf-81	228	5	journal	journal	NOUN
gujaf-81	228	6	.	.	PUNCT
gujaf-81	229	1	7(2	7(2	NUM
gujaf-81	229	2	)	)	PUNCT
gujaf-81	229	3	,	,	PUNCT
gujaf-81	229	4	1	1	NUM
gujaf-81	229	5	-	-	SYM
gujaf-81	229	6	14	14	NUM
gujaf-81	229	7	samiloglu	samiloglu	NOUN
gujaf-81	229	8	,	,	PUNCT
gujaf-81	229	9	f.	f.	PROPN
gujaf-81	229	10	anddemirgunes	anddemirgunes	PROPN
gujaf-81	229	11	,	,	PUNCT
gujaf-81	229	12	k.	k.	PROPN
gujaf-81	229	13	(	(	PUNCT
gujaf-81	229	14	2008	2008	NUM
gujaf-81	229	15	)	)	PUNCT
gujaf-81	229	16	.	.	PUNCT
gujaf-81	230	1	the	the	DET
gujaf-81	230	2	effects	effect	NOUN
gujaf-81	230	3	of	of	ADP
gujaf-81	230	4	working	work	VERB
gujaf-81	230	5	capital	capital	NOUN
gujaf-81	230	6	management	management	NOUN
gujaf-81	230	7	on	on	ADP
gujaf-81	230	8	firm	firm	ADJ
gujaf-81	230	9	profitability	profitability	NOUN
gujaf-81	230	10	:	:	PUNCT
gujaf-81	230	11	evidence	evidence	NOUN
gujaf-81	230	12	from	from	ADP
gujaf-81	230	13	turkey	turkey	PROPN
gujaf-81	230	14	.	.	PUNCT
gujaf-81	231	1	the	the	DET
gujaf-81	231	2	international	international	ADJ
gujaf-81	231	3	journal	journal	NOUN
gujaf-81	231	4	of	of	ADP
gujaf-81	231	5	applied	apply	VERB
gujaf-81	231	6	economics	economic	NOUN
gujaf-81	231	7	and	and	CCONJ
gujaf-81	231	8	finance	finance	NOUN
gujaf-81	231	9	.	.	PUNCT
gujaf-81	232	1	2(1	2(1	NUM
gujaf-81	232	2	)	)	PUNCT
gujaf-81	232	3	,	,	PUNCT
gujaf-81	232	4	44	44	NUM
gujaf-81	232	5	-	-	SYM
gujaf-81	232	6	50	50	NUM
gujaf-81	232	7	.	.	PUNCT
gujaf-81	233	1	setayesh.m.h	setayesh.m.h	PROPN
gujaf-81	233	2	(	(	PUNCT
gujaf-81	233	3	2009	2009	NUM
gujaf-81	233	4	)	)	PUNCT
gujaf-81	233	5	.	.	PUNCT
gujaf-81	234	1	determining	determine	VERB
gujaf-81	234	2	the	the	DET
gujaf-81	234	3	optimum	optimum	ADJ
gujaf-81	234	4	capital	capital	NOUN
gujaf-81	234	5	structure	structure	NOUN
gujaf-81	234	6	at	at	ADP
gujaf-81	234	7	industrial	industrial	ADJ
gujaf-81	234	8	lever	lever	NOUN
gujaf-81	234	9	by	by	ADP
gujaf-81	234	10	using	use	VERB
gujaf-81	234	11	data	datum	NOUN
gujaf-81	234	12	envelopment	envelopment	ADJ
gujaf-81	234	13	analysis	analysis	NOUN
gujaf-81	234	14	(	(	PUNCT
gujaf-81	234	15	dea	dea	NOUN
gujaf-81	234	16	)	)	PUNCT
gujaf-81	234	17	case	case	NOUN
gujaf-81	234	18	study	study	NOUN
gujaf-81	234	19	:	:	PUNCT
gujaf-81	234	20	listed	list	VERB
gujaf-81	234	21	companies	company	NOUN
gujaf-81	234	22	in	in	ADP
gujaf-81	234	23	tehran	tehran	PROPN
gujaf-81	234	24	stock	stock	PROPN
gujaf-81	234	25	.	.	PUNCT
gujaf-81	235	1	journal	journal	PROPN
gujaf-81	235	2	of	of	ADP
gujaf-81	235	3	financial	financial	ADJ
gujaf-81	235	4	accounting	accounting	NOUN
gujaf-81	235	5	research	research	NOUN
gujaf-81	235	6	.	.	PUNCT
gujaf-81	236	1	1	1	X
gujaf-81	236	2	.	.	X
gujaf-81	236	3	52	52	NUM
gujaf-81	236	4	-	-	SYM
gujaf-81	236	5	66	66	NUM
gujaf-81	236	6	.	.	PUNCT
gujaf-81	236	7	shin	shin	PROPN
gujaf-81	236	8	,	,	PUNCT
gujaf-81	236	9	h.&soenen	h.&soenen	NOUN
gujaf-81	236	10	,	,	PUNCT
gujaf-81	236	11	l.	l.	PROPN
gujaf-81	236	12	(	(	PUNCT
gujaf-81	236	13	1998	1998	NUM
gujaf-81	236	14	)	)	PUNCT
gujaf-81	236	15	.	.	PUNCT
gujaf-81	237	1	efficiency	efficiency	NOUN
gujaf-81	237	2	of	of	ADP
gujaf-81	237	3	working	work	VERB
gujaf-81	237	4	capital	capital	NOUN
gujaf-81	237	5	and	and	CCONJ
gujaf-81	237	6	corporate	corporate	ADJ
gujaf-81	237	7	profitability.financial	profitability.financial	ADJ
gujaf-81	237	8	practice	practice	NOUN
gujaf-81	237	9	and	and	CCONJ
gujaf-81	237	10	education.8(2	education.8(2	NUM
gujaf-81	237	11	)	)	PUNCT
gujaf-81	237	12	,	,	PUNCT
gujaf-81	237	13	37	37	NUM
gujaf-81	237	14	-	-	SYM
gujaf-81	237	15	45	45	NUM
gujaf-81	237	16	.	.	PUNCT
gujaf-81	238	1	soenen	soenen	PROPN
gujaf-81	238	2	,	,	PUNCT
gujaf-81	238	3	l.a	l.a	PROPN
gujaf-81	238	4	.	.	PROPN
gujaf-81	238	5	(	(	PUNCT
gujaf-81	238	6	1993	1993	NUM
gujaf-81	238	7	)	)	PUNCT
gujaf-81	238	8	.	.	PUNCT
gujaf-81	239	1	cash	cash	NOUN
gujaf-81	239	2	conversion	conversion	NOUN
gujaf-81	239	3	cycle	cycle	NOUN
gujaf-81	239	4	and	and	CCONJ
gujaf-81	239	5	corporate	corporate	ADJ
gujaf-81	239	6	profitability	profitability	NOUN
gujaf-81	239	7	.	.	PUNCT
gujaf-81	240	1	journal	journal	NOUN
gujaf-81	240	2	of	of	ADP
gujaf-81	240	3	cash	cash	NOUN
gujaf-81	240	4	management	management	NOUN
gujaf-81	240	5	.	.	PUNCT
gujaf-81	241	1	13	13	NUM
gujaf-81	241	2	,	,	PUNCT
gujaf-81	241	3	53	53	NUM
gujaf-81	241	4	-	-	SYM
gujaf-81	241	5	57	57	NUM
gujaf-81	241	6	.	.	PUNCT
gujaf-81	242	1	taleb	taleb	NOUN
gujaf-81	242	2	,	,	PUNCT
gujaf-81	242	3	g.a	g.a	PROPN
gujaf-81	242	4	.	.	PROPN
gujaf-81	242	5	,	,	PUNCT
gujaf-81	242	6	zoued	zoue	VERB
gujaf-81	242	7	,	,	PUNCT
gujaf-81	242	8	a.n	a.n	PROPN
gujaf-81	242	9	.	.	PROPN
gujaf-81	242	10	&	&	CCONJ
gujaf-81	242	11	shubiri	shubiri	PROPN
gujaf-81	242	12	,	,	PUNCT
gujaf-81	242	13	f.n	f.n	PROPN
gujaf-81	242	14	.	.	PROPN
gujaf-81	242	15	(	(	PUNCT
gujaf-81	242	16	2010	2010	NUM
gujaf-81	242	17	)	)	PUNCT
gujaf-81	242	18	.	.	PUNCT
gujaf-81	243	1	the	the	DET
gujaf-81	243	2	determinants	determinant	NOUN
gujaf-81	243	3	of	of	ADP
gujaf-81	243	4	effective	effective	ADJ
gujaf-81	243	5	working	work	VERB
gujaf-81	243	6	capital	capital	NOUN
gujaf-81	243	7	management	management	NOUN
gujaf-81	243	8	policy	policy	NOUN
gujaf-81	243	9	:	:	PUNCT
gujaf-81	243	10	a	a	DET
gujaf-81	243	11	case	case	NOUN
gujaf-81	243	12	study	study	NOUN
gujaf-81	243	13	on	on	ADP
gujaf-81	243	14	jordan	jordan	PROPN
gujaf-81	243	15	.	.	PUNCT
gujaf-81	244	1	interdisciplinary	interdisciplinary	ADJ
gujaf-81	244	2	journal	journal	PROPN
gujaf-81	244	3	of	of	ADP
gujaf-81	244	4	contemporary	contemporary	ADJ
gujaf-81	244	5	research	research	NOUN
gujaf-81	244	6	in	in	ADP
gujaf-81	244	7	business	business	NOUN
gujaf-81	244	8	,	,	PUNCT
gujaf-81	244	9	2(4	2(4	NUM
gujaf-81	244	10	)	)	PUNCT
gujaf-81	244	11	,	,	PUNCT
gujaf-81	244	12	248	248	NUM
gujaf-81	244	13	-	-	SYM
gujaf-81	244	14	264	264	NUM
gujaf-81	244	15	.	.	PUNCT
gujaf-81	245	1	thomas	thomas	PROPN
gujaf-81	245	2	,	,	PUNCT
gujaf-81	245	3	d.	d.	PROPN
gujaf-81	245	4	l	l	PROPN
gujaf-81	245	5	,	,	PUNCT
gujaf-81	245	6	(	(	PUNCT
gujaf-81	245	7	1950	1950	NUM
gujaf-81	245	8	)	)	PUNCT
gujaf-81	245	9	.	.	PUNCT
gujaf-81	246	1	business	business	NOUN
gujaf-81	246	2	accounts	account	NOUN
gujaf-81	246	3	and	and	CCONJ
gujaf-81	246	4	how	how	SCONJ
gujaf-81	246	5	to	to	PART
gujaf-81	246	6	real	real	VERB
gujaf-81	246	7	them	they	PRON
gujaf-81	246	8	in	in	ADP
gujaf-81	246	9	studies	study	NOUN
gujaf-81	246	10	in	in	ADP
gujaf-81	246	11	accounting	account	VERB
gujaf-81	246	12	,	,	PUNCT
gujaf-81	246	13	new	new	PROPN
gujaf-81	246	14	york	york	PROPN
gujaf-81	246	15	:	:	PUNCT
gujaf-81	247	1	w.t	w.t	PROPN
gujaf-81	247	2	.	.	PUNCT
gujaf-81	248	1	baxter	baxter	PROPN
gujaf-81	248	2	,	,	PUNCT
gujaf-81	248	3	sweet	sweet	ADJ
gujaf-81	248	4	and	and	CCONJ
gujaf-81	248	5	maxwell	maxwell	PROPN
gujaf-81	248	6	ltd	ltd	PROPN
gujaf-81	248	7	.	.	PROPN
gujaf-81	248	8	88	88	NUM
gujaf-81	248	9	.	.	PUNCT
gujaf-81	249	1	vataliya	vataliya	PROPN
gujaf-81	249	2	k.	k.	PROPN
gujaf-81	249	3	s.	s.	PROPN
gujaf-81	249	4	(	(	PUNCT
gujaf-81	249	5	2009	2009	NUM
gujaf-81	249	6	)	)	PUNCT
gujaf-81	249	7	.	.	PUNCT
gujaf-81	250	1	financial	financial	ADJ
gujaf-81	250	2	accounting	accounting	NOUN
gujaf-81	250	3	advance	advance	NOUN
gujaf-81	250	4	methods	method	NOUN
gujaf-81	250	5	,	,	PUNCT
gujaf-81	250	6	techniques	technique	NOUN
gujaf-81	250	7	&	&	CCONJ
gujaf-81	250	8	practices	practice	NOUN
gujaf-81	250	9	.	.	PUNCT