id	sid	tid	token	lemma	pos
gujaf-85	1	1	1	1	NUM
gujaf-85	1	2	gusau	gusau	ADJ
gujaf-85	1	3	journal	journal	NOUN
gujaf-85	1	4	of	of	ADP
gujaf-85	1	5	accounting	accounting	NOUN
gujaf-85	1	6	and	and	CCONJ
gujaf-85	1	7	finance	finance	NOUN
gujaf-85	1	8	(	(	PUNCT
gujaf-85	1	9	gujaf	gujaf	NOUN
gujaf-85	1	10	)	)	PUNCT
gujaf-85	1	11	vol	vol	NOUN
gujaf-85	1	12	.	.	NOUN
gujaf-85	1	13	2	2	NUM
gujaf-85	1	14	issue	issue	NOUN
gujaf-85	1	15	4	4	NUM
gujaf-85	1	16	,	,	PUNCT
gujaf-85	1	17	october	october	PROPN
gujaf-85	1	18	,	,	PUNCT
gujaf-85	1	19	2021	2021	NUM
gujaf-85	1	20	issn	issn	X
gujaf-85	1	21	:	:	PUNCT
gujaf-85	1	22	2756	2756	NUM
gujaf-85	1	23	-	-	PUNCT
gujaf-85	1	24	665x	665x	NOUN
gujaf-85	1	25	a	a	DET
gujaf-85	1	26	publication	publication	NOUN
gujaf-85	1	27	of	of	ADP
gujaf-85	1	28	department	department	NOUN
gujaf-85	1	29	of	of	ADP
gujaf-85	1	30	accounting	accounting	NOUN
gujaf-85	1	31	and	and	CCONJ
gujaf-85	1	32	finance	finance	NOUN
gujaf-85	1	33	,	,	PUNCT
gujaf-85	1	34	faculty	faculty	NOUN
gujaf-85	1	35	of	of	ADP
gujaf-85	1	36	management	management	NOUN
gujaf-85	1	37	and	and	CCONJ
gujaf-85	1	38	social	social	ADJ
gujaf-85	1	39	sciences	science	NOUN
gujaf-85	1	40	,	,	PUNCT
gujaf-85	1	41	federal	federal	ADJ
gujaf-85	1	42	university	university	NOUN
gujaf-85	1	43	gusau	gusau	NOUN
gujaf-85	1	44	,	,	PUNCT
gujaf-85	1	45	zamfara	zamfara	PROPN
gujaf-85	1	46	state	state	PROPN
gujaf-85	1	47	–	–	PUNCT
gujaf-85	1	48	nigeria	nigeria	PROPN
gujaf-85	1	49	2	2	NUM
gujaf-85	1	50	effect	effect	NOUN
gujaf-85	1	51	of	of	ADP
gujaf-85	1	52	firm	firm	ADJ
gujaf-85	1	53	size	size	NOUN
gujaf-85	1	54	on	on	ADP
gujaf-85	1	55	expected	expect	VERB
gujaf-85	1	56	returns	return	NOUN
gujaf-85	1	57	of	of	ADP
gujaf-85	1	58	listed	list	VERB
gujaf-85	1	59	companies	company	NOUN
gujaf-85	1	60	in	in	ADP
gujaf-85	1	61	nigeria	nigeria	PROPN
gujaf-85	1	62	capital	capital	NOUN
gujaf-85	1	63	market	market	PROPN
gujaf-85	1	64	abdulrahman	abdulrahman	PROPN
gujaf-85	1	65	abubakar	abubakar	PROPN
gujaf-85	1	66	department	department	PROPN
gujaf-85	1	67	of	of	ADP
gujaf-85	1	68	accounting	accounting	PROPN
gujaf-85	1	69	,	,	PUNCT
gujaf-85	1	70	abu	abu	PROPN
gujaf-85	1	71	business	business	PROPN
gujaf-85	1	72	school	school	PROPN
gujaf-85	1	73	ahmadu	ahmadu	PROPN
gujaf-85	1	74	bello	bello	PROPN
gujaf-85	1	75	university	university	NOUN
gujaf-85	1	76	,	,	PUNCT
gujaf-85	1	77	zaria	zaria	PROPN
gujaf-85	1	78	email	email	NOUN
gujaf-85	1	79	address	address	NOUN
gujaf-85	1	80	:	:	PUNCT
gujaf-85	1	81	abtsauni@yahoo.com	abtsauni@yahoo.com	X
gujaf-85	2	1	mohammed	mohammed	PROPN
gujaf-85	2	2	dahiru	dahiru	PROPN
gujaf-85	2	3	tahir	tahir	PROPN
gujaf-85	2	4	phd	phd	PROPN
gujaf-85	2	5	department	department	PROPN
gujaf-85	2	6	of	of	ADP
gujaf-85	2	7	accounting	accounting	PROPN
gujaf-85	2	8	,	,	PUNCT
gujaf-85	2	9	abu	abu	PROPN
gujaf-85	2	10	business	business	PROPN
gujaf-85	2	11	school	school	PROPN
gujaf-85	2	12	ahmadu	ahmadu	PROPN
gujaf-85	2	13	bello	bello	PROPN
gujaf-85	2	14	university	university	NOUN
gujaf-85	2	15	,	,	PUNCT
gujaf-85	2	16	zaria	zaria	PROPN
gujaf-85	2	17	ahmad	ahmad	PROPN
gujaf-85	2	18	bello	bello	PROPN
gujaf-85	2	19	phd	phd	PROPN
gujaf-85	2	20	professor	professor	NOUN
gujaf-85	2	21	of	of	ADP
gujaf-85	2	22	accounting	accounting	NOUN
gujaf-85	2	23	and	and	CCONJ
gujaf-85	2	24	finance	finance	PROPN
gujaf-85	2	25	department	department	PROPN
gujaf-85	2	26	of	of	ADP
gujaf-85	2	27	accounting	accounting	PROPN
gujaf-85	2	28	,	,	PUNCT
gujaf-85	2	29	abu	abu	PROPN
gujaf-85	2	30	business	business	PROPN
gujaf-85	2	31	school	school	PROPN
gujaf-85	2	32	ahmadu	ahmadu	PROPN
gujaf-85	2	33	bello	bello	PROPN
gujaf-85	2	34	university	university	NOUN
gujaf-85	2	35	,	,	PUNCT
gujaf-85	2	36	zaria	zaria	PROPN
gujaf-85	2	37	sani	sani	PROPN
gujaf-85	2	38	abdullahi	abdullahi	PROPN
gujaf-85	2	39	phd	phd	PROPN
gujaf-85	2	40	professor	professor	PROPN
gujaf-85	2	41	of	of	ADP
gujaf-85	2	42	finance	finance	PROPN
gujaf-85	2	43	department	department	PROPN
gujaf-85	2	44	of	of	ADP
gujaf-85	2	45	finance	finance	NOUN
gujaf-85	2	46	,	,	PUNCT
gujaf-85	2	47	abu	abu	PROPN
gujaf-85	2	48	business	business	PROPN
gujaf-85	2	49	school	school	PROPN
gujaf-85	2	50	ahmadu	ahmadu	PROPN
gujaf-85	2	51	bello	bello	PROPN
gujaf-85	2	52	university	university	NOUN
gujaf-85	2	53	,	,	PUNCT
gujaf-85	2	54	zaria	zaria	PROPN
gujaf-85	2	55	abstract	abstract	ADV
gujaf-85	2	56	over	over	ADP
gujaf-85	2	57	the	the	DET
gujaf-85	2	58	years	year	NOUN
gujaf-85	2	59	,	,	PUNCT
gujaf-85	2	60	nigeria	nigeria	PROPN
gujaf-85	2	61	capital	capital	NOUN
gujaf-85	2	62	market	market	NOUN
gujaf-85	2	63	has	have	AUX
gujaf-85	2	64	experienced	experience	VERB
gujaf-85	2	65	persistent	persistent	ADJ
gujaf-85	2	66	decrease	decrease	NOUN
gujaf-85	2	67	in	in	ADP
gujaf-85	2	68	performance	performance	NOUN
gujaf-85	2	69	.	.	PUNCT
gujaf-85	3	1	investment	investment	NOUN
gujaf-85	3	2	decision	decision	NOUN
gujaf-85	3	3	is	be	AUX
gujaf-85	3	4	one	one	NUM
gujaf-85	3	5	of	of	ADP
gujaf-85	3	6	the	the	DET
gujaf-85	3	7	key	key	ADJ
gujaf-85	3	8	corporate	corporate	ADJ
gujaf-85	3	9	decisions	decision	NOUN
gujaf-85	3	10	that	that	PRON
gujaf-85	3	11	affect	affect	VERB
gujaf-85	3	12	firm	firm	ADJ
gujaf-85	3	13	financial	financial	ADJ
gujaf-85	3	14	performance	performance	NOUN
gujaf-85	3	15	.	.	PUNCT
gujaf-85	4	1	this	this	DET
gujaf-85	4	2	study	study	NOUN
gujaf-85	4	3	investigated	investigate	VERB
gujaf-85	4	4	the	the	DET
gujaf-85	4	5	effect	effect	NOUN
gujaf-85	4	6	of	of	ADP
gujaf-85	4	7	firm	firm	ADJ
gujaf-85	4	8	size	size	NOUN
gujaf-85	4	9	on	on	ADP
gujaf-85	4	10	expected	expect	VERB
gujaf-85	4	11	returns	return	NOUN
gujaf-85	4	12	of	of	ADP
gujaf-85	4	13	listed	list	VERB
gujaf-85	4	14	companies	company	NOUN
gujaf-85	4	15	in	in	ADP
gujaf-85	4	16	nigeria	nigeria	PROPN
gujaf-85	4	17	.	.	PUNCT
gujaf-85	5	1	the	the	DET
gujaf-85	5	2	population	population	NOUN
gujaf-85	5	3	of	of	ADP
gujaf-85	5	4	the	the	DET
gujaf-85	5	5	study	study	NOUN
gujaf-85	5	6	is	be	AUX
gujaf-85	5	7	all	all	DET
gujaf-85	5	8	the	the	DET
gujaf-85	5	9	listed	list	VERB
gujaf-85	5	10	companies	company	NOUN
gujaf-85	5	11	in	in	ADP
gujaf-85	5	12	nigeria	nigeria	PROPN
gujaf-85	5	13	.	.	PUNCT
gujaf-85	6	1	adjusted	adjust	VERB
gujaf-85	6	2	population	population	NOUN
gujaf-85	6	3	of	of	ADP
gujaf-85	6	4	103	103	NUM
gujaf-85	6	5	companies	company	NOUN
gujaf-85	6	6	was	be	AUX
gujaf-85	6	7	used	use	VERB
gujaf-85	6	8	for	for	ADP
gujaf-85	6	9	data	datum	NOUN
gujaf-85	6	10	analysis	analysis	NOUN
gujaf-85	6	11	.	.	PUNCT
gujaf-85	7	1	the	the	DET
gujaf-85	7	2	period	period	NOUN
gujaf-85	7	3	of	of	ADP
gujaf-85	7	4	the	the	DET
gujaf-85	7	5	study	study	NOUN
gujaf-85	7	6	is	be	AUX
gujaf-85	7	7	between	between	ADP
gujaf-85	7	8	2010	2010	NUM
gujaf-85	7	9	and	and	CCONJ
gujaf-85	7	10	2018	2018	NUM
gujaf-85	7	11	.	.	PUNCT
gujaf-85	8	1	monthly	monthly	ADJ
gujaf-85	8	2	stock	stock	NOUN
gujaf-85	8	3	data	datum	NOUN
gujaf-85	8	4	were	be	AUX
gujaf-85	8	5	extracted	extract	VERB
gujaf-85	8	6	from	from	ADP
gujaf-85	8	7	bloomberg	bloomberg	PROPN
gujaf-85	8	8	.	.	PUNCT
gujaf-85	9	1	cross	cross	VERB
gujaf-85	9	2	sectional	sectional	ADJ
gujaf-85	9	3	regression	regression	NOUN
gujaf-85	9	4	and	and	CCONJ
gujaf-85	9	5	z	z	NOUN
gujaf-85	9	6	-	-	PUNCT
gujaf-85	9	7	test	test	NOUN
gujaf-85	9	8	technique	technique	NOUN
gujaf-85	9	9	were	be	AUX
gujaf-85	9	10	used	use	VERB
gujaf-85	9	11	as	as	ADP
gujaf-85	9	12	technique	technique	NOUN
gujaf-85	9	13	for	for	ADP
gujaf-85	9	14	data	datum	NOUN
gujaf-85	9	15	analysis	analysis	NOUN
gujaf-85	9	16	.	.	PUNCT
gujaf-85	10	1	the	the	DET
gujaf-85	10	2	outcome	outcome	NOUN
gujaf-85	10	3	from	from	ADP
gujaf-85	10	4	the	the	DET
gujaf-85	10	5	regression	regression	NOUN
gujaf-85	10	6	revealed	reveal	VERB
gujaf-85	10	7	that	that	SCONJ
gujaf-85	10	8	firm	firm	ADJ
gujaf-85	10	9	size	size	NOUN
gujaf-85	10	10	has	have	VERB
gujaf-85	10	11	positive	positive	ADJ
gujaf-85	10	12	significant	significant	ADJ
gujaf-85	10	13	relationship	relationship	NOUN
gujaf-85	10	14	with	with	ADP
gujaf-85	10	15	expected	expect	VERB
gujaf-85	10	16	returns	return	NOUN
gujaf-85	10	17	.	.	PUNCT
gujaf-85	11	1	the	the	DET
gujaf-85	11	2	z	z	NOUN
gujaf-85	11	3	-	-	PUNCT
gujaf-85	11	4	test	test	NOUN
gujaf-85	11	5	analysis	analysis	NOUN
gujaf-85	11	6	revealed	reveal	VERB
gujaf-85	11	7	that	that	SCONJ
gujaf-85	11	8	larger	large	ADJ
gujaf-85	11	9	size	size	NOUN
gujaf-85	11	10	firms	firm	NOUN
gujaf-85	11	11	have	have	VERB
gujaf-85	11	12	higher	high	ADJ
gujaf-85	11	13	return	return	NOUN
gujaf-85	11	14	than	than	ADP
gujaf-85	11	15	smaller	small	ADJ
gujaf-85	11	16	size	size	NOUN
gujaf-85	11	17	firms	firm	NOUN
gujaf-85	11	18	.	.	PUNCT
gujaf-85	12	1	the	the	DET
gujaf-85	12	2	outcome	outcome	NOUN
gujaf-85	12	3	was	be	AUX
gujaf-85	12	4	consistent	consistent	ADJ
gujaf-85	12	5	with	with	ADP
gujaf-85	12	6	product	product	NOUN
gujaf-85	12	7	life	life	NOUN
gujaf-85	12	8	cycle	cycle	NOUN
gujaf-85	12	9	theory	theory	NOUN
gujaf-85	12	10	.	.	PUNCT
gujaf-85	13	1	it	it	PRON
gujaf-85	13	2	was	be	AUX
gujaf-85	13	3	recommended	recommend	VERB
gujaf-85	13	4	that	that	SCONJ
gujaf-85	13	5	companies	company	NOUN
gujaf-85	13	6	increase	increase	VERB
gujaf-85	13	7	firm	firm	ADJ
gujaf-85	13	8	size	size	NOUN
gujaf-85	13	9	by	by	ADP
gujaf-85	13	10	adopting	adopt	VERB
gujaf-85	13	11	profit	profit	NOUN
gujaf-85	13	12	maximization	maximization	NOUN
gujaf-85	13	13	policy	policy	NOUN
gujaf-85	13	14	and	and	CCONJ
gujaf-85	13	15	issuing	issue	VERB
gujaf-85	13	16	more	more	ADJ
gujaf-85	13	17	equity	equity	NOUN
gujaf-85	13	18	.	.	PUNCT
gujaf-85	14	1	key	key	ADJ
gujaf-85	14	2	words	word	NOUN
gujaf-85	14	3	:	:	PUNCT
gujaf-85	14	4	expected	expect	VERB
gujaf-85	14	5	returns	return	NOUN
gujaf-85	14	6	,	,	PUNCT
gujaf-85	14	7	firm	firm	ADJ
gujaf-85	14	8	size	size	NOUN
gujaf-85	14	9	,	,	PUNCT
gujaf-85	14	10	nigeria	nigeria	PROPN
gujaf-85	14	11	capital	capital	NOUN
gujaf-85	14	12	market	market	NOUN
gujaf-85	14	13	.	.	PUNCT
gujaf-85	15	1	1	1	X
gujaf-85	15	2	.	.	X
gujaf-85	15	3	introduction	introduction	NOUN
gujaf-85	15	4	the	the	DET
gujaf-85	15	5	overriding	override	VERB
gujaf-85	15	6	objective	objective	NOUN
gujaf-85	15	7	of	of	ADP
gujaf-85	15	8	companies	company	NOUN
gujaf-85	15	9	is	be	AUX
gujaf-85	15	10	maximization	maximization	NOUN
gujaf-85	15	11	of	of	ADP
gujaf-85	15	12	shareholders	shareholder	NOUN
gujaf-85	15	13	wealth	wealth	NOUN
gujaf-85	15	14	.	.	PUNCT
gujaf-85	16	1	companies	company	NOUN
gujaf-85	16	2	exist	exist	VERB
gujaf-85	16	3	to	to	PART
gujaf-85	16	4	compensate	compensate	VERB
gujaf-85	16	5	the	the	DET
gujaf-85	16	6	investment	investment	NOUN
gujaf-85	16	7	of	of	ADP
gujaf-85	16	8	their	their	PRON
gujaf-85	16	9	owners	owner	NOUN
gujaf-85	16	10	.	.	PUNCT
gujaf-85	17	1	the	the	DET
gujaf-85	17	2	metric	metric	NOUN
gujaf-85	17	3	that	that	PRON
gujaf-85	17	4	indicates	indicate	VERB
gujaf-85	17	5	improvement	improvement	NOUN
gujaf-85	17	6	in	in	ADP
gujaf-85	17	7	shareholders	shareholder	NOUN
gujaf-85	17	8	wealth	wealth	NOUN
gujaf-85	17	9	in	in	ADP
gujaf-85	17	10	the	the	DET
gujaf-85	17	11	capital	capital	NOUN
gujaf-85	17	12	market	market	NOUN
gujaf-85	17	13	is	be	AUX
gujaf-85	17	14	share	share	NOUN
gujaf-85	17	15	prices	price	NOUN
gujaf-85	17	16	or	or	CCONJ
gujaf-85	17	17	share	share	NOUN
gujaf-85	17	18	returns	return	NOUN
gujaf-85	17	19	.	.	PUNCT
gujaf-85	18	1	a	a	DET
gujaf-85	18	2	rise	rise	NOUN
gujaf-85	18	3	in	in	ADP
gujaf-85	18	4	share	share	NOUN
gujaf-85	18	5	prices	price	NOUN
gujaf-85	18	6	indicates	indicate	VERB
gujaf-85	18	7	that	that	SCONJ
gujaf-85	18	8	the	the	DET
gujaf-85	18	9	performance	performance	NOUN
gujaf-85	18	10	of	of	ADP
gujaf-85	18	11	the	the	DET
gujaf-85	18	12	company	company	NOUN
gujaf-85	18	13	is	be	AUX
gujaf-85	18	14	growing	grow	VERB
gujaf-85	18	15	.	.	PUNCT
gujaf-85	19	1	in	in	ADP
gujaf-85	19	2	contrast	contrast	NOUN
gujaf-85	19	3	,	,	PUNCT
gujaf-85	19	4	a	a	DET
gujaf-85	19	5	decline	decline	NOUN
gujaf-85	19	6	in	in	ADP
gujaf-85	19	7	share	share	NOUN
gujaf-85	19	8	prices	price	NOUN
gujaf-85	19	9	is	be	AUX
gujaf-85	19	10	an	an	DET
gujaf-85	19	11	indicator	indicator	NOUN
gujaf-85	19	12	that	that	SCONJ
gujaf-85	19	13	the	the	DET
gujaf-85	19	14	performance	performance	NOUN
gujaf-85	19	15	of	of	ADP
gujaf-85	19	16	the	the	DET
gujaf-85	19	17	company	company	NOUN
gujaf-85	19	18	is	be	AUX
gujaf-85	19	19	in	in	ADP
gujaf-85	19	20	decline	decline	NOUN
gujaf-85	19	21	.	.	PUNCT
gujaf-85	20	1	hence	hence	ADV
gujaf-85	20	2	,	,	PUNCT
gujaf-85	20	3	share	share	NOUN
gujaf-85	20	4	prices	price	NOUN
gujaf-85	20	5	or	or	CCONJ
gujaf-85	20	6	returns	return	NOUN
gujaf-85	20	7	are	be	AUX
gujaf-85	20	8	indicators	indicator	NOUN
gujaf-85	20	9	that	that	PRON
gujaf-85	20	10	capture	capture	VERB
gujaf-85	20	11	both	both	CCONJ
gujaf-85	20	12	financial	financial	ADJ
gujaf-85	20	13	and	and	CCONJ
gujaf-85	20	14	non	non	ADJ
gujaf-85	20	15	-	-	ADJ
gujaf-85	20	16	financial	financial	ADJ
gujaf-85	20	17	events	event	NOUN
gujaf-85	20	18	affecting	affect	VERB
gujaf-85	20	19	companies	company	NOUN
gujaf-85	20	20	’	'	PUNCT
gujaf-85	20	21	activities	activity	NOUN
gujaf-85	20	22	.	.	PUNCT
gujaf-85	21	1	consequently	consequently	ADV
gujaf-85	21	2	,	,	PUNCT
gujaf-85	21	3	the	the	DET
gujaf-85	21	4	nigerian	nigerian	ADJ
gujaf-85	21	5	capital	capital	NOUN
gujaf-85	21	6	market	market	NOUN
gujaf-85	21	7	as	as	ADP
gujaf-85	21	8	a	a	DET
gujaf-85	21	9	whole	whole	NOUN
gujaf-85	21	10	has	have	AUX
gujaf-85	21	11	been	be	AUX
gujaf-85	21	12	experiencing	experience	VERB
gujaf-85	21	13	decline	decline	NOUN
gujaf-85	21	14	in	in	ADP
gujaf-85	21	15	performance	performance	NOUN
gujaf-85	21	16	since	since	SCONJ
gujaf-85	21	17	2011	2011	NUM
gujaf-85	21	18	despite	despite	SCONJ
gujaf-85	21	19	increase	increase	NOUN
gujaf-85	21	20	in	in	ADP
gujaf-85	21	21	volume	volume	NOUN
gujaf-85	21	22	of	of	ADP
gujaf-85	21	23	trades	trade	NOUN
gujaf-85	21	24	conducted	conduct	VERB
gujaf-85	21	25	in	in	ADP
gujaf-85	21	26	the	the	DET
gujaf-85	21	27	capital	capital	NOUN
gujaf-85	21	28	market	market	NOUN
gujaf-85	21	29	.	.	PUNCT
gujaf-85	22	1	the	the	DET
gujaf-85	22	2	nigerian	nigerian	PROPN
gujaf-85	22	3	all	all	DET
gujaf-85	22	4	share	share	NOUN
gujaf-85	22	5	index	index	NOUN
gujaf-85	22	6	reached	reach	VERB
gujaf-85	22	7	a	a	DET
gujaf-85	22	8	low	low	NOUN
gujaf-85	22	9	of	of	ADP
gujaf-85	22	10	19785.03	19785.03	NUM
gujaf-85	22	11	basis	basis	NOUN
gujaf-85	22	12	point	point	NOUN
gujaf-85	22	13	in	in	ADP
gujaf-85	22	14	2011	2011	NUM
gujaf-85	22	15	.	.	PUNCT
gujaf-85	23	1	in	in	ADP
gujaf-85	23	2	comparison	comparison	NOUN
gujaf-85	23	3	to	to	ADP
gujaf-85	23	4	world	world	NOUN
gujaf-85	23	5	market	market	NOUN
gujaf-85	23	6	capitalization	capitalization	NOUN
gujaf-85	23	7	to	to	ADP
gujaf-85	23	8	gross	gross	ADJ
gujaf-85	23	9	domestic	domestic	ADJ
gujaf-85	23	10	product	product	NOUN
gujaf-85	23	11	,	,	PUNCT
gujaf-85	23	12	the	the	DET
gujaf-85	23	13	capital	capital	NOUN
gujaf-85	23	14	market	market	NOUN
gujaf-85	23	15	is	be	AUX
gujaf-85	23	16	ranked	rank	VERB
gujaf-85	23	17	55	55	NUM
gujaf-85	23	18	th	th	NOUN
gujaf-85	23	19	out	out	ADP
gujaf-85	23	20	of	of	ADP
gujaf-85	23	21	61	61	NUM
gujaf-85	23	22	countries	country	NOUN
gujaf-85	23	23	’	'	PUNCT
gujaf-85	23	24	capital	capital	NOUN
gujaf-85	23	25	market	market	NOUN
gujaf-85	23	26	(	(	PUNCT
gujaf-85	23	27	bloomberg	bloomberg	NOUN
gujaf-85	23	28	,	,	PUNCT
gujaf-85	23	29	2018	2018	NUM
gujaf-85	23	30	)	)	PUNCT
gujaf-85	23	31	.	.	PUNCT
gujaf-85	24	1	mailto:abtsauni@yahoo.com	mailto:abtsauni@yahoo.com	X
gujaf-85	25	1	3	3	NUM
gujaf-85	25	2	consequently	consequently	ADV
gujaf-85	25	3	,	,	PUNCT
gujaf-85	25	4	corporate	corporate	ADJ
gujaf-85	25	5	finance	finance	NOUN
gujaf-85	25	6	theory	theory	NOUN
gujaf-85	25	7	argued	argue	VERB
gujaf-85	25	8	that	that	SCONJ
gujaf-85	25	9	the	the	DET
gujaf-85	25	10	reason	reason	NOUN
gujaf-85	25	11	for	for	ADP
gujaf-85	25	12	rise	rise	NOUN
gujaf-85	25	13	or	or	CCONJ
gujaf-85	25	14	decline	decline	VERB
gujaf-85	25	15	in	in	ADP
gujaf-85	25	16	corporate	corporate	ADJ
gujaf-85	25	17	performance	performance	NOUN
gujaf-85	25	18	can	can	AUX
gujaf-85	25	19	be	be	AUX
gujaf-85	25	20	attributed	attribute	VERB
gujaf-85	25	21	to	to	ADP
gujaf-85	25	22	companies	company	NOUN
gujaf-85	25	23	’	'	PUNCT
gujaf-85	25	24	capital	capital	NOUN
gujaf-85	25	25	structure	structure	NOUN
gujaf-85	25	26	decisions	decision	NOUN
gujaf-85	25	27	,	,	PUNCT
gujaf-85	25	28	dividend	dividend	NOUN
gujaf-85	25	29	policy	policy	NOUN
gujaf-85	25	30	,	,	PUNCT
gujaf-85	25	31	and	and	CCONJ
gujaf-85	25	32	investment	investment	NOUN
gujaf-85	25	33	decision	decision	NOUN
gujaf-85	25	34	.	.	PUNCT
gujaf-85	26	1	the	the	DET
gujaf-85	26	2	decision	decision	NOUN
gujaf-85	26	3	considered	consider	VERB
gujaf-85	26	4	for	for	ADP
gujaf-85	26	5	this	this	DET
gujaf-85	26	6	study	study	NOUN
gujaf-85	26	7	is	be	AUX
gujaf-85	26	8	investment	investment	NOUN
gujaf-85	26	9	decision	decision	NOUN
gujaf-85	26	10	.	.	PUNCT
gujaf-85	27	1	firm	firm	ADJ
gujaf-85	27	2	size	size	NOUN
gujaf-85	27	3	is	be	AUX
gujaf-85	27	4	pertinent	pertinent	ADJ
gujaf-85	27	5	to	to	ADP
gujaf-85	27	6	investment	investment	NOUN
gujaf-85	27	7	decision	decision	NOUN
gujaf-85	27	8	because	because	SCONJ
gujaf-85	27	9	economies	economy	NOUN
gujaf-85	27	10	of	of	ADP
gujaf-85	27	11	scale	scale	NOUN
gujaf-85	27	12	theory	theory	NOUN
gujaf-85	27	13	argued	argue	VERB
gujaf-85	27	14	that	that	SCONJ
gujaf-85	27	15	larger	large	ADJ
gujaf-85	27	16	firms	firm	NOUN
gujaf-85	27	17	tend	tend	VERB
gujaf-85	27	18	to	to	PART
gujaf-85	27	19	benefit	benefit	VERB
gujaf-85	27	20	from	from	ADP
gujaf-85	27	21	cost	cost	NOUN
gujaf-85	27	22	minimization	minimization	NOUN
gujaf-85	27	23	due	due	ADP
gujaf-85	27	24	to	to	PART
gujaf-85	27	25	increase	increase	VERB
gujaf-85	27	26	in	in	ADP
gujaf-85	27	27	marginal	marginal	ADJ
gujaf-85	27	28	productivity	productivity	NOUN
gujaf-85	27	29	.	.	PUNCT
gujaf-85	28	1	as	as	SCONJ
gujaf-85	28	2	production	production	NOUN
gujaf-85	28	3	volumes	volume	NOUN
gujaf-85	28	4	increases	increase	NOUN
gujaf-85	28	5	,	,	PUNCT
gujaf-85	28	6	cost	cost	NOUN
gujaf-85	28	7	of	of	ADP
gujaf-85	28	8	production	production	NOUN
gujaf-85	28	9	reduces	reduce	VERB
gujaf-85	28	10	for	for	ADP
gujaf-85	28	11	larger	large	ADJ
gujaf-85	28	12	size	size	NOUN
gujaf-85	28	13	firms	firm	NOUN
gujaf-85	28	14	.	.	PUNCT
gujaf-85	29	1	the	the	DET
gujaf-85	29	2	reduced	reduce	VERB
gujaf-85	29	3	cost	cost	NOUN
gujaf-85	29	4	of	of	ADP
gujaf-85	29	5	reductions	reduction	NOUN
gujaf-85	29	6	,	,	PUNCT
gujaf-85	29	7	increases	increase	VERB
gujaf-85	29	8	profit	profit	NOUN
gujaf-85	29	9	margin	margin	NOUN
gujaf-85	29	10	,	,	PUNCT
gujaf-85	29	11	thus	thus	ADV
gujaf-85	29	12	improving	improve	VERB
gujaf-85	29	13	firms	firm	NOUN
gujaf-85	29	14	expected	expect	VERB
gujaf-85	29	15	returns	return	NOUN
gujaf-85	29	16	.	.	PUNCT
gujaf-85	30	1	in	in	ADP
gujaf-85	30	2	contrast	contrast	NOUN
gujaf-85	30	3	,	,	PUNCT
gujaf-85	30	4	small	small	ADJ
gujaf-85	30	5	size	size	NOUN
gujaf-85	30	6	firms	firm	NOUN
gujaf-85	30	7	encounter	encounter	VERB
gujaf-85	30	8	increase	increase	VERB
gujaf-85	30	9	cost	cost	NOUN
gujaf-85	30	10	of	of	ADP
gujaf-85	30	11	production	production	NOUN
gujaf-85	30	12	,	,	PUNCT
gujaf-85	30	13	which	which	PRON
gujaf-85	30	14	sometimes	sometimes	ADV
gujaf-85	30	15	are	be	AUX
gujaf-85	30	16	due	due	ADJ
gujaf-85	30	17	to	to	ADP
gujaf-85	30	18	fixed	fix	VERB
gujaf-85	30	19	cost	cost	NOUN
gujaf-85	30	20	incurred	incur	VERB
gujaf-85	30	21	.	.	PUNCT
gujaf-85	31	1	also	also	ADV
gujaf-85	31	2	,	,	PUNCT
gujaf-85	31	3	larger	large	ADJ
gujaf-85	31	4	size	size	NOUN
gujaf-85	31	5	firms	firm	NOUN
gujaf-85	31	6	benefit	benefit	VERB
gujaf-85	31	7	from	from	ADP
gujaf-85	31	8	easy	easy	ADJ
gujaf-85	31	9	access	access	NOUN
gujaf-85	31	10	to	to	ADP
gujaf-85	31	11	debt	debt	NOUN
gujaf-85	31	12	financing	financing	NOUN
gujaf-85	31	13	as	as	SCONJ
gujaf-85	31	14	their	their	PRON
gujaf-85	31	15	assets	asset	NOUN
gujaf-85	31	16	can	can	AUX
gujaf-85	31	17	be	be	AUX
gujaf-85	31	18	used	use	VERB
gujaf-85	31	19	as	as	ADP
gujaf-85	31	20	collateral	collateral	NOUN
gujaf-85	31	21	,	,	PUNCT
gujaf-85	31	22	therefore	therefore	ADV
gujaf-85	31	23	,	,	PUNCT
gujaf-85	31	24	enabling	enable	VERB
gujaf-85	31	25	them	they	PRON
gujaf-85	31	26	to	to	PART
gujaf-85	31	27	pursue	pursue	VERB
gujaf-85	31	28	long	long	ADJ
gujaf-85	31	29	term	term	NOUN
gujaf-85	31	30	investment	investment	NOUN
gujaf-85	31	31	opportunities	opportunity	NOUN
gujaf-85	31	32	,	,	PUNCT
gujaf-85	31	33	which	which	PRON
gujaf-85	31	34	increases	increase	VERB
gujaf-85	31	35	firm	firm	ADJ
gujaf-85	31	36	value	value	NOUN
gujaf-85	31	37	(	(	PUNCT
gujaf-85	31	38	frank	frank	PROPN
gujaf-85	31	39	&	&	CCONJ
gujaf-85	31	40	goyal	goyal	PROPN
gujaf-85	31	41	,	,	PUNCT
gujaf-85	31	42	2014	2014	NUM
gujaf-85	31	43	)	)	PUNCT
gujaf-85	31	44	.	.	PUNCT
gujaf-85	32	1	given	give	VERB
gujaf-85	32	2	the	the	DET
gujaf-85	32	3	deterioration	deterioration	NOUN
gujaf-85	32	4	in	in	ADP
gujaf-85	32	5	the	the	DET
gujaf-85	32	6	market	market	NOUN
gujaf-85	32	7	performance	performance	NOUN
gujaf-85	32	8	,	,	PUNCT
gujaf-85	32	9	this	this	DET
gujaf-85	32	10	study	study	NOUN
gujaf-85	32	11	seeks	seek	VERB
gujaf-85	32	12	to	to	PART
gujaf-85	32	13	examine	examine	VERB
gujaf-85	32	14	the	the	DET
gujaf-85	32	15	effect	effect	NOUN
gujaf-85	32	16	of	of	ADP
gujaf-85	32	17	firm	firm	ADJ
gujaf-85	32	18	size	size	NOUN
gujaf-85	32	19	on	on	ADP
gujaf-85	32	20	expected	expect	VERB
gujaf-85	32	21	returns	return	NOUN
gujaf-85	32	22	of	of	ADP
gujaf-85	32	23	all	all	DET
gujaf-85	32	24	the	the	DET
gujaf-85	32	25	listed	list	VERB
gujaf-85	32	26	companies	company	NOUN
gujaf-85	32	27	in	in	ADP
gujaf-85	32	28	nigeria	nigeria	PROPN
gujaf-85	32	29	capital	capital	NOUN
gujaf-85	32	30	market	market	NOUN
gujaf-85	32	31	.	.	PUNCT
gujaf-85	33	1	previous	previous	ADJ
gujaf-85	33	2	empirical	empirical	ADJ
gujaf-85	33	3	studies	study	NOUN
gujaf-85	33	4	conducted	conduct	VERB
gujaf-85	33	5	in	in	ADP
gujaf-85	33	6	the	the	DET
gujaf-85	33	7	nigeria	nigeria	PROPN
gujaf-85	33	8	capital	capital	NOUN
gujaf-85	33	9	market	market	NOUN
gujaf-85	33	10	such	such	ADJ
gujaf-85	33	11	as	as	ADP
gujaf-85	33	12	akwe	akwe	NOUN
gujaf-85	33	13	and	and	CCONJ
gujaf-85	33	14	garba	garba	NOUN
gujaf-85	33	15	(	(	PUNCT
gujaf-85	33	16	2019	2019	NUM
gujaf-85	33	17	)	)	PUNCT
gujaf-85	33	18	,	,	PUNCT
gujaf-85	33	19	ayuba	ayuba	PROPN
gujaf-85	33	20	et	et	PROPN
gujaf-85	33	21	al	al	PROPN
gujaf-85	33	22	.	.	PROPN
gujaf-85	34	1	(	(	PUNCT
gujaf-85	34	2	2018	2018	NUM
gujaf-85	34	3	)	)	PUNCT
gujaf-85	34	4	,	,	PUNCT
gujaf-85	34	5	ibrahim	ibrahim	PROPN
gujaf-85	34	6	and	and	CCONJ
gujaf-85	34	7	bala	bala	PROPN
gujaf-85	34	8	(	(	PUNCT
gujaf-85	34	9	2017	2017	NUM
gujaf-85	34	10	)	)	PUNCT
gujaf-85	34	11	,	,	PUNCT
gujaf-85	34	12	eze	eze	X
gujaf-85	34	13	(	(	PUNCT
gujaf-85	34	14	2019	2019	NUM
gujaf-85	34	15	)	)	PUNCT
gujaf-85	34	16	attempted	attempt	VERB
gujaf-85	34	17	to	to	PART
gujaf-85	34	18	explain	explain	VERB
gujaf-85	34	19	the	the	DET
gujaf-85	34	20	relationship	relationship	NOUN
gujaf-85	34	21	but	but	CCONJ
gujaf-85	34	22	encountered	encounter	VERB
gujaf-85	34	23	two	two	NUM
gujaf-85	34	24	major	major	ADJ
gujaf-85	34	25	limitations	limitation	NOUN
gujaf-85	34	26	;	;	PUNCT
gujaf-85	34	27	industrial	industrial	ADJ
gujaf-85	34	28	focus	focus	NOUN
gujaf-85	34	29	of	of	ADP
gujaf-85	34	30	their	their	PRON
gujaf-85	34	31	analysis	analysis	NOUN
gujaf-85	34	32	that	that	PRON
gujaf-85	34	33	prevents	prevent	VERB
gujaf-85	34	34	generalization	generalization	NOUN
gujaf-85	34	35	of	of	ADP
gujaf-85	34	36	findings	finding	NOUN
gujaf-85	34	37	on	on	ADP
gujaf-85	34	38	the	the	DET
gujaf-85	34	39	entire	entire	ADJ
gujaf-85	34	40	capital	capital	NOUN
gujaf-85	34	41	market	market	NOUN
gujaf-85	34	42	,	,	PUNCT
gujaf-85	34	43	and	and	CCONJ
gujaf-85	34	44	the	the	DET
gujaf-85	34	45	use	use	NOUN
gujaf-85	34	46	of	of	ADP
gujaf-85	34	47	nigeria	nigeria	PRON
gujaf-85	34	48	all	all	DET
gujaf-85	34	49	share	share	NOUN
gujaf-85	34	50	index	index	NOUN
gujaf-85	34	51	as	as	ADP
gujaf-85	34	52	proxy	proxy	NOUN
gujaf-85	34	53	for	for	ADP
gujaf-85	34	54	stock	stock	NOUN
gujaf-85	34	55	expected	expect	VERB
gujaf-85	34	56	returns	return	NOUN
gujaf-85	34	57	.	.	PUNCT
gujaf-85	35	1	the	the	DET
gujaf-85	35	2	implication	implication	NOUN
gujaf-85	35	3	of	of	ADP
gujaf-85	35	4	using	use	VERB
gujaf-85	35	5	the	the	DET
gujaf-85	35	6	nigeria	nigeria	PROPN
gujaf-85	35	7	all	all	DET
gujaf-85	35	8	share	share	NOUN
gujaf-85	35	9	index	index	NOUN
gujaf-85	35	10	as	as	ADP
gujaf-85	35	11	proxy	proxy	NOUN
gujaf-85	35	12	for	for	ADP
gujaf-85	35	13	stock	stock	NOUN
gujaf-85	35	14	expected	expect	VERB
gujaf-85	35	15	returns	return	NOUN
gujaf-85	35	16	is	be	AUX
gujaf-85	35	17	that	that	SCONJ
gujaf-85	35	18	capital	capital	NOUN
gujaf-85	35	19	asset	asset	NOUN
gujaf-85	35	20	pricing	pricing	NOUN
gujaf-85	35	21	model	model	NOUN
gujaf-85	35	22	and	and	CCONJ
gujaf-85	35	23	modified	modify	VERB
gujaf-85	35	24	asset	asset	NOUN
gujaf-85	35	25	pricing	pricing	NOUN
gujaf-85	35	26	model	model	NOUN
gujaf-85	35	27	have	have	AUX
gujaf-85	35	28	unanimously	unanimously	ADV
gujaf-85	35	29	argued	argue	VERB
gujaf-85	35	30	that	that	SCONJ
gujaf-85	35	31	indices	indice	VERB
gujaf-85	35	32	such	such	ADJ
gujaf-85	35	33	as	as	ADP
gujaf-85	35	34	the	the	DET
gujaf-85	35	35	nigeria	nigeria	PROPN
gujaf-85	35	36	all	all	DET
gujaf-85	35	37	share	share	VERB
gujaf-85	35	38	index	index	NOUN
gujaf-85	35	39	and	and	CCONJ
gujaf-85	35	40	standard	standard	ADJ
gujaf-85	35	41	and	and	CCONJ
gujaf-85	35	42	poor	poor	ADJ
gujaf-85	35	43	index	index	NOUN
gujaf-85	35	44	are	be	AUX
gujaf-85	35	45	proxies	proxy	NOUN
gujaf-85	35	46	for	for	ADP
gujaf-85	35	47	market	market	NOUN
gujaf-85	35	48	returns	return	NOUN
gujaf-85	35	49	representing	represent	VERB
gujaf-85	35	50	market	market	NOUN
gujaf-85	35	51	portfolio	portfolio	NOUN
gujaf-85	35	52	that	that	PRON
gujaf-85	35	53	determines	determine	VERB
gujaf-85	35	54	stock	stock	NOUN
gujaf-85	35	55	returns	return	NOUN
gujaf-85	35	56	(	(	PUNCT
gujaf-85	35	57	sharpe	sharpe	NOUN
gujaf-85	35	58	,	,	PUNCT
gujaf-85	35	59	1964	1964	NUM
gujaf-85	35	60	)	)	PUNCT
gujaf-85	35	61	.	.	PUNCT
gujaf-85	36	1	hence	hence	ADV
gujaf-85	36	2	,	,	PUNCT
gujaf-85	36	3	the	the	DET
gujaf-85	36	4	indices	index	NOUN
gujaf-85	36	5	are	be	AUX
gujaf-85	36	6	the	the	DET
gujaf-85	36	7	determining	determine	VERB
gujaf-85	36	8	proxies	proxy	NOUN
gujaf-85	36	9	not	not	PART
gujaf-85	36	10	the	the	DET
gujaf-85	36	11	proxy	proxy	NOUN
gujaf-85	36	12	for	for	ADP
gujaf-85	36	13	stock	stock	NOUN
gujaf-85	36	14	expected	expect	VERB
gujaf-85	36	15	returns	return	NOUN
gujaf-85	36	16	.	.	PUNCT
gujaf-85	37	1	therefore	therefore	ADV
gujaf-85	37	2	,	,	PUNCT
gujaf-85	37	3	eze	eze	X
gujaf-85	37	4	(	(	PUNCT
gujaf-85	37	5	2019	2019	NUM
gujaf-85	37	6	)	)	PUNCT
gujaf-85	37	7	studies	study	NOUN
gujaf-85	37	8	can	can	AUX
gujaf-85	37	9	not	not	PART
gujaf-85	37	10	serve	serve	VERB
gujaf-85	37	11	as	as	ADP
gujaf-85	37	12	a	a	DET
gujaf-85	37	13	generalized	generalized	ADJ
gujaf-85	37	14	analysis	analysis	NOUN
gujaf-85	37	15	for	for	SCONJ
gujaf-85	37	16	stock	stock	NOUN
gujaf-85	37	17	expected	expect	VERB
gujaf-85	37	18	return	return	NOUN
gujaf-85	37	19	determinant	determinant	ADJ
gujaf-85	37	20	.	.	PUNCT
gujaf-85	38	1	also	also	ADV
gujaf-85	38	2	,	,	PUNCT
gujaf-85	38	3	while	while	SCONJ
gujaf-85	38	4	previous	previous	ADJ
gujaf-85	38	5	studies	study	NOUN
gujaf-85	38	6	looked	look	VERB
gujaf-85	38	7	at	at	ADP
gujaf-85	38	8	the	the	DET
gujaf-85	38	9	effect	effect	NOUN
gujaf-85	38	10	of	of	ADP
gujaf-85	38	11	firm	firm	ADJ
gujaf-85	38	12	size	size	NOUN
gujaf-85	38	13	through	through	ADP
gujaf-85	38	14	regression	regression	NOUN
gujaf-85	38	15	analysis	analysis	NOUN
gujaf-85	38	16	,	,	PUNCT
gujaf-85	38	17	this	this	DET
gujaf-85	38	18	study	study	NOUN
gujaf-85	38	19	would	would	AUX
gujaf-85	38	20	also	also	ADV
gujaf-85	38	21	consider	consider	VERB
gujaf-85	38	22	z	z	NOUN
gujaf-85	38	23	-	-	NOUN
gujaf-85	38	24	technique	technique	NOUN
gujaf-85	38	25	for	for	ADP
gujaf-85	38	26	analysis	analysis	NOUN
gujaf-85	38	27	.	.	PUNCT
gujaf-85	39	1	stocks	stock	NOUN
gujaf-85	39	2	returns	return	VERB
gujaf-85	39	3	in	in	ADP
gujaf-85	39	4	the	the	DET
gujaf-85	39	5	z	z	NOUN
gujaf-85	39	6	-	-	PUNCT
gujaf-85	39	7	technique	technique	NOUN
gujaf-85	39	8	are	be	AUX
gujaf-85	39	9	separated	separate	VERB
gujaf-85	39	10	using	use	VERB
gujaf-85	39	11	median	median	ADJ
gujaf-85	39	12	approach	approach	NOUN
gujaf-85	39	13	between	between	ADP
gujaf-85	39	14	large	large	ADJ
gujaf-85	39	15	sizefirms	sizefirm	NOUN
gujaf-85	39	16	and	and	CCONJ
gujaf-85	39	17	small	small	ADJ
gujaf-85	39	18	size	size	NOUN
gujaf-85	39	19	firms	firm	NOUN
gujaf-85	39	20	.	.	PUNCT
gujaf-85	40	1	therefore	therefore	ADV
gujaf-85	40	2	,	,	PUNCT
gujaf-85	40	3	the	the	DET
gujaf-85	40	4	specific	specific	ADJ
gujaf-85	40	5	objective	objective	NOUN
gujaf-85	40	6	of	of	ADP
gujaf-85	40	7	the	the	DET
gujaf-85	40	8	study	study	NOUN
gujaf-85	40	9	is	be	AUX
gujaf-85	40	10	to	to	PART
gujaf-85	40	11	examine	examine	VERB
gujaf-85	40	12	the	the	DET
gujaf-85	40	13	effect	effect	NOUN
gujaf-85	40	14	of	of	ADP
gujaf-85	40	15	firm	firm	ADJ
gujaf-85	40	16	size	size	NOUN
gujaf-85	40	17	on	on	ADP
gujaf-85	40	18	expected	expect	VERB
gujaf-85	40	19	returns	return	NOUN
gujaf-85	40	20	of	of	ADP
gujaf-85	40	21	listed	list	VERB
gujaf-85	40	22	companies	company	NOUN
gujaf-85	40	23	in	in	ADP
gujaf-85	40	24	nigeria	nigeria	PROPN
gujaf-85	40	25	.	.	PUNCT
gujaf-85	41	1	the	the	DET
gujaf-85	41	2	hypothesis	hypothesis	NOUN
gujaf-85	41	3	raised	raise	VERB
gujaf-85	41	4	in	in	ADP
gujaf-85	41	5	respect	respect	NOUN
gujaf-85	41	6	to	to	ADP
gujaf-85	41	7	the	the	DET
gujaf-85	41	8	study	study	NOUN
gujaf-85	41	9	is	be	AUX
gujaf-85	41	10	presented	present	VERB
gujaf-85	41	11	in	in	ADP
gujaf-85	41	12	both	both	PRON
gujaf-85	41	13	null	null	ADJ
gujaf-85	41	14	and	and	CCONJ
gujaf-85	41	15	alternate	alternate	ADJ
gujaf-85	41	16	and	and	CCONJ
gujaf-85	41	17	form	form	NOUN
gujaf-85	41	18	,	,	PUNCT
gujaf-85	41	19	as	as	ADV
gujaf-85	41	20	well	well	ADV
gujaf-85	41	21	using	use	VERB
gujaf-85	41	22	the	the	DET
gujaf-85	41	23	language	language	NOUN
gujaf-85	41	24	of	of	ADP
gujaf-85	41	25	hypothesis	hypothesis	NOUN
gujaf-85	41	26	.	.	PUNCT
gujaf-85	42	1	h0	h0	PROPN
gujaf-85	42	2	:	:	PUNCT
gujaf-85	42	3	μ(̅	μ(̅	PROPN
gujaf-85	42	4	rj	rj	PROPN
gujaf-85	42	5	las	las	PROPN
gujaf-85	42	6	)	)	PUNCT
gujaf-85	42	7	≤	≤	PROPN
gujaf-85	42	8	μ	μ	PROPN
gujaf-85	42	9	(	(	PUNCT
gujaf-85	42	10	̅	̅	VERB
gujaf-85	42	11	rk	rk	PROPN
gujaf-85	42	12	sas	sas	PROPN
gujaf-85	42	13	)	)	PUNCT
gujaf-85	42	14	h01	h01	NOUN
gujaf-85	42	15	:	:	PUNCT
gujaf-85	42	16	the	the	DET
gujaf-85	42	17	mean	mean	ADJ
gujaf-85	42	18	average	average	ADJ
gujaf-85	42	19	stock	stock	NOUN
gujaf-85	42	20	returns	return	NOUN
gujaf-85	42	21	of	of	ADP
gujaf-85	42	22	large	large	ADJ
gujaf-85	42	23	size	size	NOUN
gujaf-85	42	24	firms	firm	NOUN
gujaf-85	42	25	is	be	AUX
gujaf-85	42	26	lesser	less	ADJ
gujaf-85	42	27	than	than	ADP
gujaf-85	42	28	or	or	CCONJ
gujaf-85	42	29	equal	equal	ADJ
gujaf-85	42	30	to	to	ADP
gujaf-85	42	31	the	the	DET
gujaf-85	42	32	mean	mean	ADJ
gujaf-85	42	33	average	average	ADJ
gujaf-85	42	34	stock	stock	NOUN
gujaf-85	42	35	returns	return	NOUN
gujaf-85	42	36	of	of	ADP
gujaf-85	42	37	small	small	ADJ
gujaf-85	42	38	size	size	NOUN
gujaf-85	42	39	firms	firm	NOUN
gujaf-85	42	40	.	.	PUNCT
gujaf-85	43	1	h1	h1	PROPN
gujaf-85	43	2	:	:	PUNCT
gujaf-85	43	3	μ(̅	μ(̅	PROPN
gujaf-85	43	4	rj	rj	PROPN
gujaf-85	43	5	las	las	PROPN
gujaf-85	43	6	)	)	PUNCT
gujaf-85	43	7	>	>	PROPN
gujaf-85	44	1	μ	μ	PROPN
gujaf-85	44	2	(	(	PUNCT
gujaf-85	44	3	̅	̅	VERB
gujaf-85	44	4	rk	rk	NOUN
gujaf-85	44	5	sas	sas	X
gujaf-85	44	6	)	)	PUNCT
gujaf-85	44	7	h1	h1	PROPN
gujaf-85	44	8	:	:	PUNCT
gujaf-85	44	9	the	the	DET
gujaf-85	44	10	mean	mean	ADJ
gujaf-85	44	11	average	average	ADJ
gujaf-85	44	12	stock	stock	NOUN
gujaf-85	44	13	returns	return	NOUN
gujaf-85	44	14	of	of	ADP
gujaf-85	44	15	large	large	ADJ
gujaf-85	44	16	size	size	NOUN
gujaf-85	44	17	firms	firm	NOUN
gujaf-85	44	18	is	be	AUX
gujaf-85	44	19	greater	great	ADJ
gujaf-85	44	20	than	than	ADP
gujaf-85	44	21	the	the	DET
gujaf-85	44	22	mean	mean	ADJ
gujaf-85	44	23	average	average	ADJ
gujaf-85	44	24	stock	stock	NOUN
gujaf-85	44	25	returns	return	NOUN
gujaf-85	44	26	of	of	ADP
gujaf-85	44	27	small	small	ADJ
gujaf-85	44	28	size	size	NOUN
gujaf-85	44	29	firms	firm	NOUN
gujaf-85	44	30	.	.	PUNCT
gujaf-85	45	1	where	where	SCONJ
gujaf-85	45	2	:	:	PUNCT
gujaf-85	45	3	ˉrj	ˉrj	PROPN
gujaf-85	45	4	sas	sas	PROPN
gujaf-85	45	5	is	be	AUX
gujaf-85	45	6	the	the	DET
gujaf-85	45	7	average	average	ADJ
gujaf-85	45	8	monthly	monthly	ADJ
gujaf-85	45	9	returns	return	NOUN
gujaf-85	45	10	of	of	ADP
gujaf-85	45	11	small	small	ADJ
gujaf-85	45	12	size	size	NOUN
gujaf-85	45	13	companies	company	NOUN
gujaf-85	45	14	within	within	ADP
gujaf-85	45	15	the	the	DET
gujaf-85	45	16	period	period	NOUN
gujaf-85	45	17	of	of	ADP
gujaf-85	45	18	studies	study	NOUN
gujaf-85	45	19	,	,	PUNCT
gujaf-85	45	20	̅	̅	VERB
gujaf-85	45	21	rk	rk	PROPN
gujaf-85	45	22	las	las	PROPN
gujaf-85	45	23	is	be	AUX
gujaf-85	45	24	the	the	DET
gujaf-85	45	25	average	average	ADJ
gujaf-85	45	26	monthly	monthly	ADJ
gujaf-85	45	27	returns	return	NOUN
gujaf-85	45	28	of	of	ADP
gujaf-85	45	29	large	large	ADJ
gujaf-85	45	30	size	size	NOUN
gujaf-85	45	31	companies	company	NOUN
gujaf-85	45	32	within	within	ADP
gujaf-85	45	33	the	the	DET
gujaf-85	45	34	period	period	NOUN
gujaf-85	45	35	of	of	ADP
gujaf-85	45	36	the	the	DET
gujaf-85	45	37	study	study	NOUN
gujaf-85	45	38	,	,	PUNCT
gujaf-85	45	39	μ	μ	PROPN
gujaf-85	45	40	(	(	PUNCT
gujaf-85	45	41	̅	̅	PROPN
gujaf-85	45	42	rj	rj	PROPN
gujaf-85	45	43	sas	sas	PROPN
gujaf-85	45	44	)	)	PUNCT
gujaf-85	45	45	is	be	AUX
gujaf-85	45	46	the	the	DET
gujaf-85	45	47	average	average	NOUN
gujaf-85	45	48	of	of	ADP
gujaf-85	45	49	average	average	ADJ
gujaf-85	45	50	monthly	monthly	ADJ
gujaf-85	45	51	returns	return	NOUN
gujaf-85	45	52	of	of	ADP
gujaf-85	45	53	small	small	ADJ
gujaf-85	45	54	size	size	NOUN
gujaf-85	45	55	companies	company	NOUN
gujaf-85	45	56	,	,	PUNCT
gujaf-85	45	57	and	and	CCONJ
gujaf-85	45	58	μ	μ	PROPN
gujaf-85	45	59	(	(	PUNCT
gujaf-85	45	60	̅	̅	NOUN
gujaf-85	45	61	rk	rk	PROPN
gujaf-85	45	62	las	las	PROPN
gujaf-85	45	63	)	)	PUNCT
gujaf-85	45	64	is	be	AUX
gujaf-85	45	65	the	the	DET
gujaf-85	45	66	average	average	NOUN
gujaf-85	45	67	of	of	ADP
gujaf-85	45	68	average	average	ADJ
gujaf-85	45	69	monthly	monthly	ADJ
gujaf-85	45	70	returns	return	NOUN
gujaf-85	45	71	of	of	ADP
gujaf-85	45	72	large	large	ADJ
gujaf-85	45	73	size	size	NOUN
gujaf-85	45	74	companies	company	NOUN
gujaf-85	45	75	within	within	ADP
gujaf-85	45	76	the	the	DET
gujaf-85	45	77	period	period	NOUN
gujaf-85	45	78	of	of	ADP
gujaf-85	45	79	study	study	NOUN
gujaf-85	45	80	.	.	PUNCT
gujaf-85	46	1	4	4	NUM
gujaf-85	46	2	2	2	NUM
gujaf-85	46	3	.	.	X
gujaf-85	46	4	review	review	NOUN
gujaf-85	46	5	of	of	ADP
gujaf-85	46	6	related	related	ADJ
gujaf-85	46	7	literature	literature	NOUN
gujaf-85	46	8	this	this	DET
gujaf-85	46	9	section	section	NOUN
gujaf-85	46	10	provides	provide	VERB
gujaf-85	46	11	conceptualisation	conceptualisation	NOUN
gujaf-85	46	12	of	of	ADP
gujaf-85	46	13	expected	expect	VERB
gujaf-85	46	14	return	return	NOUN
gujaf-85	46	15	,	,	PUNCT
gujaf-85	46	16	critical	critical	ADJ
gujaf-85	46	17	empirical	empirical	ADJ
gujaf-85	46	18	review	review	NOUN
gujaf-85	46	19	of	of	ADP
gujaf-85	46	20	the	the	DET
gujaf-85	46	21	related	relate	VERB
gujaf-85	46	22	study	study	NOUN
gujaf-85	46	23	and	and	CCONJ
gujaf-85	46	24	theory	theory	NOUN
gujaf-85	46	25	used	use	VERB
gujaf-85	46	26	to	to	PART
gujaf-85	46	27	underpin	underpin	VERB
gujaf-85	46	28	the	the	DET
gujaf-85	46	29	work	work	NOUN
gujaf-85	46	30	.	.	PUNCT
gujaf-85	47	1	the	the	DET
gujaf-85	47	2	term	term	NOUN
gujaf-85	47	3	expected	expect	VERB
gujaf-85	47	4	return	return	NOUN
gujaf-85	47	5	has	have	VERB
gujaf-85	47	6	no	no	DET
gujaf-85	47	7	universally	universally	ADV
gujaf-85	47	8	accepted	accept	VERB
gujaf-85	47	9	definition	definition	NOUN
gujaf-85	47	10	in	in	ADP
gujaf-85	47	11	literature	literature	NOUN
gujaf-85	47	12	.	.	PUNCT
gujaf-85	48	1	definitions	definition	NOUN
gujaf-85	48	2	often	often	ADV
gujaf-85	48	3	reverts	revert	VERB
gujaf-85	48	4	to	to	ADP
gujaf-85	48	5	proxies	proxy	NOUN
gujaf-85	48	6	.	.	PUNCT
gujaf-85	49	1	return	return	NOUN
gujaf-85	49	2	arises	arise	VERB
gujaf-85	49	3	due	due	ADJ
gujaf-85	49	4	to	to	ADP
gujaf-85	49	5	investment	investment	NOUN
gujaf-85	49	6	.	.	PUNCT
gujaf-85	50	1	it	it	PRON
gujaf-85	50	2	constitutes	constitute	VERB
gujaf-85	50	3	dividend	dividend	NOUN
gujaf-85	50	4	yield	yield	NOUN
gujaf-85	50	5	and	and	CCONJ
gujaf-85	50	6	capital	capital	NOUN
gujaf-85	50	7	gain	gain	NOUN
gujaf-85	50	8	.	.	PUNCT
gujaf-85	51	1	it	it	PRON
gujaf-85	51	2	can	can	AUX
gujaf-85	51	3	be	be	AUX
gujaf-85	51	4	expressed	express	VERB
gujaf-85	51	5	in	in	ADP
gujaf-85	51	6	an	an	DET
gujaf-85	51	7	expectation	expectation	NOUN
gujaf-85	51	8	form	form	NOUN
gujaf-85	51	9	or	or	CCONJ
gujaf-85	51	10	realized	realize	VERB
gujaf-85	51	11	form	form	NOUN
gujaf-85	51	12	.	.	PUNCT
gujaf-85	52	1	realised	realise	VERB
gujaf-85	52	2	return	return	NOUN
gujaf-85	52	3	is	be	AUX
gujaf-85	52	4	a	a	DET
gujaf-85	52	5	form	form	NOUN
gujaf-85	52	6	of	of	ADP
gujaf-85	52	7	return	return	NOUN
gujaf-85	52	8	that	that	PRON
gujaf-85	52	9	has	have	AUX
gujaf-85	52	10	been	be	AUX
gujaf-85	52	11	realized	realize	VERB
gujaf-85	52	12	and	and	CCONJ
gujaf-85	52	13	can	can	AUX
gujaf-85	52	14	be	be	AUX
gujaf-85	52	15	computed	compute	VERB
gujaf-85	52	16	using	use	VERB
gujaf-85	52	17	historical	historical	ADJ
gujaf-85	52	18	prices	price	NOUN
gujaf-85	52	19	.	.	PUNCT
gujaf-85	53	1	literature	literature	NOUN
gujaf-85	53	2	use	use	NOUN
gujaf-85	53	3	realized	realize	VERB
gujaf-85	53	4	returns	return	NOUN
gujaf-85	53	5	as	as	ADP
gujaf-85	53	6	proxies	proxy	NOUN
gujaf-85	53	7	in	in	ADP
gujaf-85	53	8	measuring	measure	VERB
gujaf-85	53	9	expected	expect	VERB
gujaf-85	53	10	returns	return	NOUN
gujaf-85	53	11	as	as	SCONJ
gujaf-85	53	12	expected	expect	VERB
gujaf-85	53	13	returns	return	NOUN
gujaf-85	53	14	are	be	AUX
gujaf-85	53	15	empirically	empirically	ADV
gujaf-85	53	16	unobservable	unobservable	ADJ
gujaf-85	53	17	(	(	PUNCT
gujaf-85	53	18	elliot	elliot	NOUN
gujaf-85	53	19	,	,	PUNCT
gujaf-85	53	20	1978	1978	NUM
gujaf-85	53	21	)	)	PUNCT
gujaf-85	53	22	.	.	PUNCT
gujaf-85	54	1	hence	hence	ADV
gujaf-85	54	2	,	,	PUNCT
gujaf-85	54	3	this	this	DET
gujaf-85	54	4	study	study	NOUN
gujaf-85	54	5	measures	measure	NOUN
gujaf-85	54	6	realized	realize	VERB
gujaf-85	54	7	return	return	NOUN
gujaf-85	54	8	as	as	ADP
gujaf-85	54	9	the	the	DET
gujaf-85	54	10	expected	expect	VERB
gujaf-85	54	11	return	return	NOUN
gujaf-85	54	12	.	.	PUNCT
gujaf-85	55	1	expected	expect	VERB
gujaf-85	55	2	return	return	NOUN
gujaf-85	55	3	is	be	AUX
gujaf-85	55	4	a	a	DET
gujaf-85	55	5	return	return	NOUN
gujaf-85	55	6	that	that	PRON
gujaf-85	55	7	has	have	AUX
gujaf-85	55	8	not	not	PART
gujaf-85	55	9	been	be	AUX
gujaf-85	55	10	realized	realize	VERB
gujaf-85	55	11	,	,	PUNCT
gujaf-85	55	12	and	and	CCONJ
gujaf-85	55	13	could	could	AUX
gujaf-85	55	14	be	be	AUX
gujaf-85	55	15	obtain	obtain	VERB
gujaf-85	55	16	through	through	ADP
gujaf-85	55	17	modular	modular	ADJ
gujaf-85	55	18	predictions	prediction	NOUN
gujaf-85	55	19	.	.	PUNCT
gujaf-85	56	1	the	the	DET
gujaf-85	56	2	term	term	NOUN
gujaf-85	56	3	expected	expect	VERB
gujaf-85	56	4	return	return	NOUN
gujaf-85	56	5	emanates	emanate	VERB
gujaf-85	56	6	from	from	ADP
gujaf-85	56	7	muthian	muthian	ADJ
gujaf-85	56	8	rational	rational	ADJ
gujaf-85	56	9	expectation	expectation	NOUN
gujaf-85	56	10	theory	theory	NOUN
gujaf-85	56	11	.	.	PUNCT
gujaf-85	57	1	according	accord	VERB
gujaf-85	57	2	to	to	ADP
gujaf-85	57	3	muth	muth	PROPN
gujaf-85	57	4	(	(	PUNCT
gujaf-85	57	5	1961	1961	NUM
gujaf-85	57	6	)	)	PUNCT
gujaf-85	57	7	,	,	PUNCT
gujaf-85	57	8	expectation	expectation	NOUN
gujaf-85	57	9	is	be	AUX
gujaf-85	57	10	when	when	SCONJ
gujaf-85	57	11	predictions	prediction	NOUN
gujaf-85	57	12	are	be	AUX
gujaf-85	57	13	in	in	ADP
gujaf-85	57	14	line	line	NOUN
gujaf-85	57	15	with	with	ADP
gujaf-85	57	16	current	current	ADJ
gujaf-85	57	17	information	information	NOUN
gujaf-85	57	18	and	and	CCONJ
gujaf-85	57	19	the	the	DET
gujaf-85	57	20	underlying	underlie	VERB
gujaf-85	57	21	theory	theory	NOUN
gujaf-85	57	22	.	.	PUNCT
gujaf-85	58	1	the	the	DET
gujaf-85	58	2	expectation	expectation	NOUN
gujaf-85	58	3	becomes	become	VERB
gujaf-85	58	4	rational	rational	ADJ
gujaf-85	58	5	when	when	SCONJ
gujaf-85	58	6	it	it	PRON
gujaf-85	58	7	efficiently	efficiently	ADV
gujaf-85	58	8	utilizes	utilize	VERB
gujaf-85	58	9	the	the	DET
gujaf-85	58	10	available	available	ADJ
gujaf-85	58	11	information	information	NOUN
gujaf-85	58	12	.	.	PUNCT
gujaf-85	59	1	efficiency	efficiency	NOUN
gujaf-85	59	2	in	in	ADP
gujaf-85	59	3	the	the	DET
gujaf-85	59	4	utilization	utilization	NOUN
gujaf-85	59	5	of	of	ADP
gujaf-85	59	6	the	the	DET
gujaf-85	59	7	information	information	NOUN
gujaf-85	59	8	is	be	AUX
gujaf-85	59	9	normally	normally	ADV
gujaf-85	59	10	equated	equate	VERB
gujaf-85	59	11	to	to	ADP
gujaf-85	59	12	unconditional	unconditional	ADJ
gujaf-85	59	13	predictive	predictive	ADJ
gujaf-85	59	14	accuracy	accuracy	NOUN
gujaf-85	59	15	.	.	PUNCT
gujaf-85	60	1	hence	hence	ADV
gujaf-85	60	2	,	,	PUNCT
gujaf-85	60	3	the	the	DET
gujaf-85	60	4	most	most	ADV
gujaf-85	60	5	preferable	preferable	ADJ
gujaf-85	60	6	expectational	expectational	ADJ
gujaf-85	60	7	estimate	estimate	NOUN
gujaf-85	60	8	is	be	AUX
gujaf-85	60	9	the	the	DET
gujaf-85	60	10	one	one	NOUN
gujaf-85	60	11	that	that	PRON
gujaf-85	60	12	utilizes	utilize	VERB
gujaf-85	60	13	the	the	DET
gujaf-85	60	14	available	available	ADJ
gujaf-85	60	15	information	information	NOUN
gujaf-85	60	16	more	more	ADV
gujaf-85	60	17	efficiently	efficiently	ADV
gujaf-85	60	18	and	and	CCONJ
gujaf-85	60	19	provides	provide	VERB
gujaf-85	60	20	the	the	DET
gujaf-85	60	21	most	most	ADV
gujaf-85	60	22	accurate	accurate	ADJ
gujaf-85	60	23	unconditional	unconditional	ADJ
gujaf-85	60	24	predictions	prediction	NOUN
gujaf-85	60	25	.	.	PUNCT
gujaf-85	61	1	in	in	ADP
gujaf-85	61	2	order	order	NOUN
gujaf-85	61	3	to	to	PART
gujaf-85	61	4	distinguish	distinguish	VERB
gujaf-85	61	5	between	between	ADP
gujaf-85	61	6	mere	mere	ADJ
gujaf-85	61	7	pronouncement	pronouncement	NOUN
gujaf-85	61	8	about	about	ADP
gujaf-85	61	9	what	what	PRON
gujaf-85	61	10	firms	firm	NOUN
gujaf-85	61	11	ought	ought	AUX
gujaf-85	61	12	to	to	PART
gujaf-85	61	13	do	do	VERB
gujaf-85	61	14	and	and	CCONJ
gujaf-85	61	15	expectation	expectation	NOUN
gujaf-85	61	16	in	in	ADP
gujaf-85	61	17	economic	economic	ADJ
gujaf-85	61	18	and	and	CCONJ
gujaf-85	61	19	capital	capital	NOUN
gujaf-85	61	20	market	market	NOUN
gujaf-85	61	21	theory	theory	NOUN
gujaf-85	61	22	,	,	PUNCT
gujaf-85	61	23	muth	muth	PROPN
gujaf-85	61	24	(	(	PUNCT
gujaf-85	61	25	1961	1961	NUM
gujaf-85	61	26	)	)	PUNCT
gujaf-85	61	27	added	add	VERB
gujaf-85	61	28	the	the	DET
gujaf-85	61	29	word	word	NOUN
gujaf-85	61	30	‘	'	PUNCT
gujaf-85	61	31	rational	rational	ADJ
gujaf-85	61	32	’	'	PUNCT
gujaf-85	61	33	to	to	ADP
gujaf-85	61	34	expectation	expectation	NOUN
gujaf-85	61	35	.	.	PUNCT
gujaf-85	62	1	since	since	SCONJ
gujaf-85	62	2	then	then	ADV
gujaf-85	62	3	economic	economic	ADJ
gujaf-85	62	4	models	model	NOUN
gujaf-85	62	5	about	about	ADP
gujaf-85	62	6	expectation	expectation	NOUN
gujaf-85	62	7	incorporates	incorporate	VERB
gujaf-85	62	8	rationality	rationality	NOUN
gujaf-85	62	9	in	in	ADP
gujaf-85	62	10	the	the	DET
gujaf-85	62	11	assumptions	assumption	NOUN
gujaf-85	62	12	of	of	ADP
gujaf-85	62	13	a	a	DET
gujaf-85	62	14	model	model	NOUN
gujaf-85	62	15	.	.	PUNCT
gujaf-85	63	1	consequently	consequently	ADV
gujaf-85	63	2	,	,	PUNCT
gujaf-85	63	3	expectational	expectational	ADJ
gujaf-85	63	4	estimates	estimate	NOUN
gujaf-85	63	5	about	about	ADP
gujaf-85	63	6	stock	stock	NOUN
gujaf-85	63	7	return	return	NOUN
gujaf-85	63	8	took	take	VERB
gujaf-85	63	9	a	a	DET
gujaf-85	63	10	modular	modular	ADJ
gujaf-85	63	11	approach	approach	NOUN
gujaf-85	63	12	.	.	PUNCT
gujaf-85	64	1	elliot	elliot	PROPN
gujaf-85	64	2	(	(	PUNCT
gujaf-85	64	3	1978	1978	NUM
gujaf-85	64	4	)	)	PUNCT
gujaf-85	64	5	argued	argue	VERB
gujaf-85	64	6	that	that	SCONJ
gujaf-85	64	7	at	at	ADP
gujaf-85	64	8	the	the	DET
gujaf-85	64	9	aggregate	aggregate	ADJ
gujaf-85	64	10	level	level	NOUN
gujaf-85	64	11	,	,	PUNCT
gujaf-85	64	12	future	future	ADJ
gujaf-85	64	13	value	value	NOUN
gujaf-85	64	14	of	of	ADP
gujaf-85	64	15	equity	equity	NOUN
gujaf-85	64	16	is	be	AUX
gujaf-85	64	17	an	an	DET
gujaf-85	64	18	expectation	expectation	NOUN
gujaf-85	64	19	that	that	PRON
gujaf-85	64	20	is	be	AUX
gujaf-85	64	21	expressed	express	VERB
gujaf-85	64	22	as	as	ADP
gujaf-85	64	23	the	the	DET
gujaf-85	64	24	summation	summation	NOUN
gujaf-85	64	25	of	of	ADP
gujaf-85	64	26	expectation	expectation	NOUN
gujaf-85	64	27	of	of	ADP
gujaf-85	64	28	all	all	DET
gujaf-85	64	29	prices	price	NOUN
gujaf-85	64	30	of	of	ADP
gujaf-85	64	31	equity	equity	NOUN
gujaf-85	64	32	with	with	ADP
gujaf-85	64	33	the	the	DET
gujaf-85	64	34	expectation	expectation	NOUN
gujaf-85	64	35	of	of	ADP
gujaf-85	64	36	dividend	dividend	NOUN
gujaf-85	64	37	payments	payment	NOUN
gujaf-85	64	38	on	on	ADP
gujaf-85	64	39	the	the	DET
gujaf-85	64	40	equity	equity	NOUN
gujaf-85	64	41	securities	security	NOUN
gujaf-85	64	42	and	and	CCONJ
gujaf-85	64	43	expectation	expectation	NOUN
gujaf-85	64	44	of	of	ADP
gujaf-85	64	45	the	the	DET
gujaf-85	64	46	reinvestment	reinvestment	NOUN
gujaf-85	64	47	rate	rate	NOUN
gujaf-85	64	48	.	.	PUNCT
gujaf-85	65	1	the	the	DET
gujaf-85	65	2	expectation	expectation	NOUN
gujaf-85	65	3	of	of	ADP
gujaf-85	65	4	the	the	DET
gujaf-85	65	5	average	average	ADJ
gujaf-85	65	6	return	return	NOUN
gujaf-85	65	7	of	of	ADP
gujaf-85	65	8	equity	equity	NOUN
gujaf-85	65	9	is	be	AUX
gujaf-85	65	10	the	the	DET
gujaf-85	65	11	future	future	ADJ
gujaf-85	65	12	value	value	NOUN
gujaf-85	65	13	of	of	ADP
gujaf-85	65	14	equity	equity	NOUN
gujaf-85	65	15	securities	security	NOUN
gujaf-85	65	16	divided	divide	VERB
gujaf-85	65	17	by	by	ADP
gujaf-85	65	18	current	current	ADJ
gujaf-85	65	19	price	price	NOUN
gujaf-85	65	20	of	of	ADP
gujaf-85	65	21	equity	equity	NOUN
gujaf-85	65	22	.	.	PUNCT
gujaf-85	66	1	the	the	DET
gujaf-85	66	2	assumption	assumption	NOUN
gujaf-85	66	3	behind	behind	ADP
gujaf-85	66	4	elliot	elliot	PROPN
gujaf-85	66	5	(	(	PUNCT
gujaf-85	66	6	1978	1978	NUM
gujaf-85	66	7	)	)	PUNCT
gujaf-85	66	8	model	model	NOUN
gujaf-85	66	9	is	be	AUX
gujaf-85	66	10	that	that	SCONJ
gujaf-85	66	11	investors	investor	NOUN
gujaf-85	66	12	expects	expect	VERB
gujaf-85	66	13	dividend	dividend	NOUN
gujaf-85	66	14	to	to	PART
gujaf-85	66	15	grow	grow	VERB
gujaf-85	66	16	indefinitely	indefinitely	ADV
gujaf-85	66	17	and	and	CCONJ
gujaf-85	66	18	at	at	ADP
gujaf-85	66	19	a	a	DET
gujaf-85	66	20	constant	constant	ADJ
gujaf-85	66	21	rate	rate	NOUN
gujaf-85	66	22	.	.	PUNCT
gujaf-85	67	1	also	also	ADV
gujaf-85	67	2	,	,	PUNCT
gujaf-85	67	3	future	future	ADJ
gujaf-85	67	4	reinvestment	reinvestment	NOUN
gujaf-85	67	5	rate	rate	NOUN
gujaf-85	67	6	is	be	AUX
gujaf-85	67	7	the	the	DET
gujaf-85	67	8	same	same	ADJ
gujaf-85	67	9	as	as	ADP
gujaf-85	67	10	long	long	ADJ
gujaf-85	67	11	term	term	NOUN
gujaf-85	67	12	expected	expect	VERB
gujaf-85	67	13	return	return	NOUN
gujaf-85	67	14	.	.	PUNCT
gujaf-85	68	1	the	the	DET
gujaf-85	68	2	simplification	simplification	NOUN
gujaf-85	68	3	of	of	ADP
gujaf-85	68	4	the	the	DET
gujaf-85	68	5	assumption	assumption	NOUN
gujaf-85	68	6	is	be	AUX
gujaf-85	68	7	that	that	SCONJ
gujaf-85	68	8	dividend	dividend	NOUN
gujaf-85	68	9	changes	change	NOUN
gujaf-85	68	10	results	result	NOUN
gujaf-85	68	11	in	in	ADP
gujaf-85	68	12	share	share	NOUN
gujaf-85	68	13	price	price	NOUN
gujaf-85	68	14	changes	change	NOUN
gujaf-85	68	15	.	.	PUNCT
gujaf-85	69	1	elliot	elliot	PROPN
gujaf-85	69	2	(	(	PUNCT
gujaf-85	69	3	1978	1978	NUM
gujaf-85	69	4	)	)	PUNCT
gujaf-85	69	5	also	also	ADV
gujaf-85	69	6	argued	argue	VERB
gujaf-85	69	7	that	that	SCONJ
gujaf-85	69	8	expected	expect	VERB
gujaf-85	69	9	return	return	NOUN
gujaf-85	69	10	can	can	AUX
gujaf-85	69	11	be	be	AUX
gujaf-85	69	12	considered	consider	VERB
gujaf-85	69	13	the	the	DET
gujaf-85	69	14	required	require	VERB
gujaf-85	69	15	return	return	NOUN
gujaf-85	69	16	for	for	ADP
gujaf-85	69	17	investment	investment	NOUN
gujaf-85	69	18	.	.	PUNCT
gujaf-85	70	1	martin	martin	PROPN
gujaf-85	70	2	and	and	CCONJ
gujaf-85	70	3	wagner	wagner	PROPN
gujaf-85	70	4	(	(	PUNCT
gujaf-85	70	5	2019	2019	NUM
gujaf-85	70	6	)	)	PUNCT
gujaf-85	70	7	expressed	express	VERB
gujaf-85	70	8	expected	expect	VERB
gujaf-85	70	9	return	return	NOUN
gujaf-85	70	10	of	of	ADP
gujaf-85	70	11	a	a	DET
gujaf-85	70	12	security	security	NOUN
gujaf-85	70	13	in	in	ADP
gujaf-85	70	14	terms	term	NOUN
gujaf-85	70	15	of	of	ADP
gujaf-85	70	16	risk	risk	NOUN
gujaf-85	70	17	-	-	PUNCT
gujaf-85	70	18	neutral	neutral	ADJ
gujaf-85	70	19	variance	variance	NOUN
gujaf-85	70	20	of	of	ADP
gujaf-85	70	21	the	the	DET
gujaf-85	70	22	individual	individual	ADJ
gujaf-85	70	23	stock	stock	NOUN
gujaf-85	70	24	,	,	PUNCT
gujaf-85	70	25	risk	risk	NOUN
gujaf-85	70	26	-	-	PUNCT
gujaf-85	70	27	neutral	neutral	ADJ
gujaf-85	70	28	variance	variance	NOUN
gujaf-85	70	29	of	of	ADP
gujaf-85	70	30	the	the	DET
gujaf-85	70	31	market	market	NOUN
gujaf-85	70	32	,	,	PUNCT
gujaf-85	70	33	and	and	CCONJ
gujaf-85	70	34	the	the	DET
gujaf-85	70	35	value	value	NOUN
gujaf-85	70	36	-	-	PUNCT
gujaf-85	70	37	weighted	weight	VERB
gujaf-85	70	38	average	average	ADJ
gujaf-85	70	39	stocks	stock	NOUN
gujaf-85	70	40	’	'	PUNCT
gujaf-85	70	41	risk	risk	NOUN
gujaf-85	70	42	-	-	PUNCT
gujaf-85	70	43	neutral	neutral	ADJ
gujaf-85	70	44	variances	variance	NOUN
gujaf-85	70	45	.	.	PUNCT
gujaf-85	71	1	the	the	DET
gujaf-85	71	2	risk	risk	NOUN
gujaf-85	71	3	-	-	PUNCT
gujaf-85	71	4	neutral	neutral	ADJ
gujaf-85	71	5	variances	variance	NOUN
gujaf-85	71	6	are	be	AUX
gujaf-85	71	7	extracted	extract	VERB
gujaf-85	71	8	from	from	ADP
gujaf-85	71	9	real	real	ADJ
gujaf-85	71	10	time	time	NOUN
gujaf-85	71	11	option	option	NOUN
gujaf-85	71	12	prices	price	NOUN
gujaf-85	71	13	,	,	PUNCT
gujaf-85	71	14	making	make	VERB
gujaf-85	71	15	it	it	PRON
gujaf-85	71	16	a	a	DET
gujaf-85	71	17	forward	forward	ADV
gujaf-85	71	18	looking	look	VERB
gujaf-85	71	19	approach	approach	NOUN
gujaf-85	71	20	.	.	PUNCT
gujaf-85	72	1	the	the	DET
gujaf-85	72	2	risk	risk	NOUN
gujaf-85	72	3	-	-	PUNCT
gujaf-85	72	4	neutral	neutral	ADJ
gujaf-85	72	5	variances	variance	NOUN
gujaf-85	72	6	of	of	ADP
gujaf-85	72	7	the	the	DET
gujaf-85	72	8	market	market	NOUN
gujaf-85	72	9	directly	directly	ADV
gujaf-85	72	10	measures	measure	VERB
gujaf-85	72	11	equity	equity	NOUN
gujaf-85	72	12	premium	premium	NOUN
gujaf-85	72	13	as	as	SCONJ
gujaf-85	72	14	it	it	PRON
gujaf-85	72	15	provides	provide	VERB
gujaf-85	72	16	a	a	DET
gujaf-85	72	17	lower	lower	ADV
gujaf-85	72	18	bound	bind	VERB
gujaf-85	72	19	to	to	ADP
gujaf-85	72	20	the	the	DET
gujaf-85	72	21	equity	equity	NOUN
gujaf-85	72	22	premium	premium	NOUN
gujaf-85	72	23	.	.	PUNCT
gujaf-85	73	1	the	the	DET
gujaf-85	73	2	underlying	underlie	VERB
gujaf-85	73	3	asset	asset	NOUN
gujaf-85	73	4	in	in	ADP
gujaf-85	73	5	risk	risk	NOUN
gujaf-85	73	6	-	-	PUNCT
gujaf-85	73	7	neutral	neutral	ADJ
gujaf-85	73	8	does	do	AUX
gujaf-85	73	9	not	not	PART
gujaf-85	73	10	pay	pay	VERB
gujaf-85	73	11	dividend	dividend	NOUN
gujaf-85	73	12	and	and	CCONJ
gujaf-85	73	13	increases	increase	NOUN
gujaf-85	73	14	in	in	ADP
gujaf-85	73	15	the	the	DET
gujaf-85	73	16	time	time	NOUN
gujaf-85	73	17	to	to	ADP
gujaf-85	73	18	maturity	maturity	NOUN
gujaf-85	73	19	.	.	PUNCT
gujaf-85	74	1	literatures	literature	NOUN
gujaf-85	74	2	conducted	conduct	VERB
gujaf-85	74	3	through	through	ADP
gujaf-85	74	4	option	option	NOUN
gujaf-85	74	5	based	base	VERB
gujaf-85	74	6	model	model	NOUN
gujaf-85	74	7	include	include	VERB
gujaf-85	74	8	:	:	PUNCT
gujaf-85	74	9	bakashi	bakashi	NOUN
gujaf-85	74	10	et	et	PROPN
gujaf-85	74	11	al	al	PROPN
gujaf-85	74	12	.	.	PROPN
gujaf-85	75	1	(	(	PUNCT
gujaf-85	75	2	2003	2003	NUM
gujaf-85	75	3	)	)	PUNCT
gujaf-85	75	4	,	,	PUNCT
gujaf-85	75	5	conrad	conrad	PROPN
gujaf-85	75	6	,	,	PUNCT
gujaf-85	75	7	et	et	NOUN
gujaf-85	75	8	al.(2013	al.(2013	PROPN
gujaf-85	75	9	)	)	PUNCT
gujaf-85	75	10	,	,	PUNCT
gujaf-85	75	11	martin	martin	PROPN
gujaf-85	75	12	(	(	PUNCT
gujaf-85	75	13	2017	2017	NUM
gujaf-85	75	14	)	)	PUNCT
gujaf-85	75	15	,	,	PUNCT
gujaf-85	75	16	kadan	kadan	PROPN
gujaf-85	75	17	and	and	CCONJ
gujaf-85	75	18	tang	tang	PROPN
gujaf-85	75	19	(	(	PUNCT
gujaf-85	75	20	2018	2018	NUM
gujaf-85	75	21	)	)	PUNCT
gujaf-85	75	22	,	,	PUNCT
gujaf-85	75	23	and	and	CCONJ
gujaf-85	75	24	martin	martin	PROPN
gujaf-85	75	25	and	and	CCONJ
gujaf-85	75	26	wagner	wagner	PROPN
gujaf-85	75	27	(	(	PUNCT
gujaf-85	75	28	2019	2019	NUM
gujaf-85	75	29	)	)	PUNCT
gujaf-85	75	30	.	.	PUNCT
gujaf-85	76	1	capital	capital	NOUN
gujaf-85	76	2	asset	asset	NOUN
gujaf-85	76	3	pricing	pricing	NOUN
gujaf-85	76	4	model	model	NOUN
gujaf-85	76	5	approach	approach	NOUN
gujaf-85	76	6	to	to	ADP
gujaf-85	76	7	expected	expect	VERB
gujaf-85	76	8	return	return	NOUN
gujaf-85	76	9	of	of	ADP
gujaf-85	76	10	stock	stock	NOUN
gujaf-85	76	11	is	be	AUX
gujaf-85	76	12	expressed	express	VERB
gujaf-85	76	13	in	in	ADP
gujaf-85	76	14	terms	term	NOUN
gujaf-85	76	15	of	of	ADP
gujaf-85	76	16	market	market	NOUN
gujaf-85	76	17	portfolio	portfolio	NOUN
gujaf-85	76	18	,	,	PUNCT
gujaf-85	76	19	risk	risk	NOUN
gujaf-85	76	20	free	free	ADJ
gujaf-85	76	21	rate	rate	NOUN
gujaf-85	76	22	,	,	PUNCT
gujaf-85	76	23	and	and	CCONJ
gujaf-85	76	24	the	the	DET
gujaf-85	76	25	contribution	contribution	NOUN
gujaf-85	76	26	of	of	ADP
gujaf-85	76	27	individual	individual	ADJ
gujaf-85	76	28	security	security	NOUN
gujaf-85	76	29	to	to	ADP
gujaf-85	76	30	the	the	DET
gujaf-85	76	31	market	market	NOUN
gujaf-85	76	32	portfolio	portfolio	NOUN
gujaf-85	76	33	risk	risk	NOUN
gujaf-85	76	34	,	,	PUNCT
gujaf-85	76	35	represented	represent	VERB
gujaf-85	76	36	by	by	ADP
gujaf-85	76	37	beta	beta	NOUN
gujaf-85	76	38	.	.	PUNCT
gujaf-85	77	1	however	however	ADV
gujaf-85	77	2	,	,	PUNCT
gujaf-85	77	3	this	this	DET
gujaf-85	77	4	study	study	NOUN
gujaf-85	77	5	adopted	adopt	VERB
gujaf-85	77	6	realized	realize	VERB
gujaf-85	77	7	return	return	NOUN
gujaf-85	77	8	as	as	ADP
gujaf-85	77	9	proxy	proxy	NOUN
gujaf-85	77	10	for	for	ADP
gujaf-85	77	11	expected	expect	VERB
gujaf-85	77	12	return	return	NOUN
gujaf-85	77	13	due	due	ADP
gujaf-85	77	14	to	to	ADP
gujaf-85	77	15	the	the	PRON
gujaf-85	77	16	in	in	ADP
gujaf-85	77	17	ability	ability	NOUN
gujaf-85	77	18	to	to	PART
gujaf-85	77	19	practically	practically	ADV
gujaf-85	77	20	observe	observe	VERB
gujaf-85	77	21	expected	expect	VERB
gujaf-85	77	22	return	return	NOUN
gujaf-85	77	23	.	.	PUNCT
gujaf-85	78	1	5	5	NUM
gujaf-85	78	2	over	over	ADP
gujaf-85	78	3	the	the	DET
gujaf-85	78	4	years	year	NOUN
gujaf-85	78	5	,	,	PUNCT
gujaf-85	78	6	the	the	DET
gujaf-85	78	7	concept	concept	NOUN
gujaf-85	78	8	of	of	ADP
gujaf-85	78	9	firm	firm	ADJ
gujaf-85	78	10	size	size	NOUN
gujaf-85	78	11	has	have	AUX
gujaf-85	78	12	been	be	AUX
gujaf-85	78	13	defined	define	VERB
gujaf-85	78	14	differently	differently	ADV
gujaf-85	78	15	by	by	ADP
gujaf-85	78	16	numerous	numerous	ADJ
gujaf-85	78	17	scholars	scholar	NOUN
gujaf-85	78	18	.	.	PUNCT
gujaf-85	79	1	this	this	PRON
gujaf-85	79	2	is	be	AUX
gujaf-85	79	3	why	why	SCONJ
gujaf-85	79	4	ball	ball	NOUN
gujaf-85	79	5	and	and	CCONJ
gujaf-85	79	6	foster	foster	ADJ
gujaf-85	79	7	(	(	PUNCT
gujaf-85	79	8	1982	1982	NUM
gujaf-85	79	9	)	)	PUNCT
gujaf-85	79	10	argue	argue	VERB
gujaf-85	79	11	the	the	DET
gujaf-85	79	12	definition	definition	NOUN
gujaf-85	79	13	of	of	ADP
gujaf-85	79	14	firm	firm	ADJ
gujaf-85	79	15	size	size	NOUN
gujaf-85	79	16	theoretically	theoretically	ADV
gujaf-85	79	17	and	and	CCONJ
gujaf-85	79	18	empirically	empirically	ADV
gujaf-85	79	19	revert	revert	ADJ
gujaf-85	79	20	to	to	ADP
gujaf-85	79	21	proxies	proxy	NOUN
gujaf-85	79	22	.	.	PUNCT
gujaf-85	80	1	bujaki	bujaki	PROPN
gujaf-85	80	2	and	and	CCONJ
gujaf-85	80	3	richardson	richardson	PROPN
gujaf-85	80	4	(	(	PUNCT
gujaf-85	80	5	1997	1997	NUM
gujaf-85	80	6	)	)	PUNCT
gujaf-85	80	7	define	define	VERB
gujaf-85	80	8	firm	firm	ADJ
gujaf-85	80	9	size	size	NOUN
gujaf-85	80	10	as	as	ADP
gujaf-85	80	11	the	the	DET
gujaf-85	80	12	number	number	NOUN
gujaf-85	80	13	of	of	ADP
gujaf-85	80	14	employees	employee	NOUN
gujaf-85	80	15	in	in	ADP
gujaf-85	80	16	company	company	NOUN
gujaf-85	80	17	.	.	PUNCT
gujaf-85	81	1	treguiros	treguiro	NOUN
gujaf-85	81	2	(	(	PUNCT
gujaf-85	81	3	2000	2000	NUM
gujaf-85	81	4	)	)	PUNCT
gujaf-85	81	5	views	view	NOUN
gujaf-85	81	6	firm	firm	ADJ
gujaf-85	81	7	size	size	NOUN
gujaf-85	81	8	as	as	ADP
gujaf-85	81	9	the	the	DET
gujaf-85	81	10	total	total	ADJ
gujaf-85	81	11	asset	asset	NOUN
gujaf-85	81	12	,	,	PUNCT
gujaf-85	81	13	sales	sale	NOUN
gujaf-85	81	14	or	or	CCONJ
gujaf-85	81	15	market	market	NOUN
gujaf-85	81	16	capitalisation	capitalisation	NOUN
gujaf-85	81	17	of	of	ADP
gujaf-85	81	18	a	a	DET
gujaf-85	81	19	company	company	NOUN
gujaf-85	81	20	.	.	PUNCT
gujaf-85	82	1	beck	beck	PROPN
gujaf-85	82	2	et	et	PROPN
gujaf-85	82	3	al	al	PROPN
gujaf-85	82	4	.	.	PROPN
gujaf-85	83	1	(	(	PUNCT
gujaf-85	83	2	2008	2008	NUM
gujaf-85	83	3	)	)	PUNCT
gujaf-85	83	4	see	see	VERB
gujaf-85	83	5	firm	firm	ADJ
gujaf-85	83	6	size	size	NOUN
gujaf-85	83	7	as	as	ADP
gujaf-85	83	8	the	the	DET
gujaf-85	83	9	total	total	ADJ
gujaf-85	83	10	revenue	revenue	NOUN
gujaf-85	83	11	or	or	CCONJ
gujaf-85	83	12	total	total	ADJ
gujaf-85	83	13	sales	sale	NOUN
gujaf-85	83	14	of	of	ADP
gujaf-85	83	15	a	a	DET
gujaf-85	83	16	business	business	NOUN
gujaf-85	83	17	.	.	PUNCT
gujaf-85	84	1	for	for	ADP
gujaf-85	84	2	the	the	DET
gujaf-85	84	3	purpose	purpose	NOUN
gujaf-85	84	4	of	of	ADP
gujaf-85	84	5	this	this	DET
gujaf-85	84	6	studyfama	studyfama	NOUN
gujaf-85	84	7	and	and	CCONJ
gujaf-85	84	8	french	french	ADJ
gujaf-85	84	9	(	(	PUNCT
gujaf-85	84	10	2015	2015	NUM
gujaf-85	84	11	)	)	PUNCT
gujaf-85	84	12	market	market	NOUN
gujaf-85	84	13	capitalisation	capitalisation	NOUN
gujaf-85	84	14	definition	definition	NOUN
gujaf-85	84	15	was	be	AUX
gujaf-85	84	16	adopted	adopt	VERB
gujaf-85	84	17	as	as	ADP
gujaf-85	84	18	firm	firm	ADJ
gujaf-85	84	19	size	size	NOUN
gujaf-85	84	20	.	.	PUNCT
gujaf-85	85	1	this	this	PRON
gujaf-85	85	2	is	be	AUX
gujaf-85	85	3	because	because	SCONJ
gujaf-85	85	4	market	market	NOUN
gujaf-85	85	5	capitalization	capitalization	NOUN
gujaf-85	85	6	reflects	reflect	VERB
gujaf-85	85	7	current	current	ADJ
gujaf-85	85	8	market	market	NOUN
gujaf-85	85	9	value	value	NOUN
gujaf-85	85	10	of	of	ADP
gujaf-85	85	11	companies	company	NOUN
gujaf-85	85	12	as	as	SCONJ
gujaf-85	85	13	opposed	oppose	VERB
gujaf-85	85	14	to	to	ADP
gujaf-85	85	15	total	total	ADJ
gujaf-85	85	16	asset	asset	NOUN
gujaf-85	85	17	,	,	PUNCT
gujaf-85	85	18	which	which	PRON
gujaf-85	85	19	is	be	AUX
gujaf-85	85	20	a	a	DET
gujaf-85	85	21	representative	representative	NOUN
gujaf-85	85	22	of	of	ADP
gujaf-85	85	23	book	book	NOUN
gujaf-85	85	24	value	value	NOUN
gujaf-85	85	25	extracted	extract	VERB
gujaf-85	85	26	from	from	ADP
gujaf-85	85	27	historical	historical	ADJ
gujaf-85	85	28	data	datum	NOUN
gujaf-85	85	29	.	.	PUNCT
gujaf-85	86	1	market	market	NOUN
gujaf-85	86	2	capitalization	capitalization	NOUN
gujaf-85	86	3	as	as	SCONJ
gujaf-85	86	4	defined	define	VERB
gujaf-85	86	5	by	by	ADP
gujaf-85	86	6	fama	fama	NOUN
gujaf-85	86	7	and	and	CCONJ
gujaf-85	86	8	french	french	ADJ
gujaf-85	86	9	(	(	PUNCT
gujaf-85	86	10	2015	2015	NUM
gujaf-85	86	11	)	)	PUNCT
gujaf-85	86	12	is	be	AUX
gujaf-85	86	13	the	the	DET
gujaf-85	86	14	total	total	ADJ
gujaf-85	86	15	market	market	NOUN
gujaf-85	86	16	value	value	NOUN
gujaf-85	86	17	of	of	ADP
gujaf-85	86	18	a	a	DET
gujaf-85	86	19	company	company	NOUN
gujaf-85	86	20	.	.	PUNCT
gujaf-85	87	1	it	it	PRON
gujaf-85	87	2	is	be	AUX
gujaf-85	87	3	estimated	estimate	VERB
gujaf-85	87	4	by	by	ADP
gujaf-85	87	5	multiplying	multiply	VERB
gujaf-85	87	6	a	a	DET
gujaf-85	87	7	company	company	NOUN
gujaf-85	87	8	’s	’s	PART
gujaf-85	87	9	total	total	ADJ
gujaf-85	87	10	outstanding	outstanding	ADJ
gujaf-85	87	11	shares	share	NOUN
gujaf-85	87	12	with	with	ADP
gujaf-85	87	13	its	its	PRON
gujaf-85	87	14	market	market	NOUN
gujaf-85	87	15	value	value	NOUN
gujaf-85	87	16	.	.	PUNCT
gujaf-85	88	1	firm	firm	ADJ
gujaf-85	88	2	size	size	NOUN
gujaf-85	88	3	is	be	AUX
gujaf-85	88	4	considered	consider	VERB
gujaf-85	88	5	for	for	ADP
gujaf-85	88	6	this	this	DET
gujaf-85	88	7	study	study	NOUN
gujaf-85	88	8	because	because	SCONJ
gujaf-85	88	9	it	it	PRON
gujaf-85	88	10	reveals	reveal	VERB
gujaf-85	88	11	riskiness	riskiness	NOUN
gujaf-85	88	12	of	of	ADP
gujaf-85	88	13	a	a	DET
gujaf-85	88	14	firm	firm	NOUN
gujaf-85	88	15	.	.	PUNCT
gujaf-85	89	1	scholarly	scholarly	ADJ
gujaf-85	89	2	articles	article	NOUN
gujaf-85	89	3	like	like	ADP
gujaf-85	89	4	fama	fama	NOUN
gujaf-85	89	5	and	and	CCONJ
gujaf-85	89	6	french	french	ADJ
gujaf-85	89	7	(	(	PUNCT
gujaf-85	89	8	2015	2015	NUM
gujaf-85	89	9	)	)	PUNCT
gujaf-85	89	10	,	,	PUNCT
gujaf-85	89	11	affirmed	affirm	VERB
gujaf-85	89	12	that	that	SCONJ
gujaf-85	89	13	smaller	small	ADJ
gujaf-85	89	14	firms	firm	NOUN
gujaf-85	89	15	tend	tend	VERB
gujaf-85	89	16	to	to	PART
gujaf-85	89	17	be	be	AUX
gujaf-85	89	18	riskier	risky	ADJ
gujaf-85	89	19	than	than	ADP
gujaf-85	89	20	larger	large	ADJ
gujaf-85	89	21	firms	firm	NOUN
gujaf-85	89	22	,	,	PUNCT
gujaf-85	89	23	thus	thus	ADV
gujaf-85	89	24	the	the	DET
gujaf-85	89	25	former	former	ADJ
gujaf-85	89	26	have	have	VERB
gujaf-85	89	27	higher	high	ADJ
gujaf-85	89	28	returns	return	NOUN
gujaf-85	89	29	than	than	ADP
gujaf-85	89	30	the	the	DET
gujaf-85	89	31	latter	latter	ADJ
gujaf-85	89	32	.	.	PUNCT
gujaf-85	90	1	the	the	DET
gujaf-85	90	2	reason	reason	NOUN
gujaf-85	90	3	being	be	AUX
gujaf-85	90	4	,	,	PUNCT
gujaf-85	90	5	smaller	small	ADJ
gujaf-85	90	6	firms	firm	NOUN
gujaf-85	90	7	tend	tend	VERB
gujaf-85	90	8	to	to	PART
gujaf-85	90	9	have	have	VERB
gujaf-85	90	10	few	few	ADJ
gujaf-85	90	11	assets	asset	NOUN
gujaf-85	90	12	to	to	PART
gujaf-85	90	13	offer	offer	VERB
gujaf-85	90	14	as	as	ADP
gujaf-85	90	15	collateral	collateral	NOUN
gujaf-85	90	16	,	,	PUNCT
gujaf-85	90	17	and	and	CCONJ
gujaf-85	90	18	have	have	VERB
gujaf-85	90	19	more	more	ADJ
gujaf-85	90	20	investment	investment	NOUN
gujaf-85	90	21	opportunities	opportunity	NOUN
gujaf-85	90	22	as	as	SCONJ
gujaf-85	90	23	opposed	oppose	VERB
gujaf-85	90	24	to	to	ADP
gujaf-85	90	25	large	large	ADJ
gujaf-85	90	26	firms	firm	NOUN
gujaf-85	90	27	with	with	ADP
gujaf-85	90	28	huge	huge	ADJ
gujaf-85	90	29	asset	asset	NOUN
gujaf-85	90	30	for	for	ADP
gujaf-85	90	31	collateral	collateral	NOUN
gujaf-85	90	32	,	,	PUNCT
gujaf-85	90	33	and	and	CCONJ
gujaf-85	90	34	less	less	ADJ
gujaf-85	90	35	investment	investment	NOUN
gujaf-85	90	36	opportunities	opportunity	NOUN
gujaf-85	90	37	.	.	PUNCT
gujaf-85	91	1	however	however	ADV
gujaf-85	91	2	,	,	PUNCT
gujaf-85	91	3	other	other	ADJ
gujaf-85	91	4	scholars	scholar	NOUN
gujaf-85	91	5	like	like	ADP
gujaf-85	91	6	frank	frank	PROPN
gujaf-85	91	7	and	and	CCONJ
gujaf-85	91	8	goyal	goyal	PROPN
gujaf-85	91	9	(	(	PUNCT
gujaf-85	91	10	2014	2014	NUM
gujaf-85	91	11	)	)	PUNCT
gujaf-85	91	12	argued	argue	VERB
gujaf-85	91	13	that	that	SCONJ
gujaf-85	91	14	large	large	ADJ
gujaf-85	91	15	size	size	NOUN
gujaf-85	91	16	firms	firm	NOUN
gujaf-85	91	17	have	have	VERB
gujaf-85	91	18	higher	high	ADJ
gujaf-85	91	19	risk	risk	NOUN
gujaf-85	91	20	than	than	ADP
gujaf-85	91	21	small	small	ADJ
gujaf-85	91	22	size	size	NOUN
gujaf-85	91	23	firms	firm	NOUN
gujaf-85	91	24	because	because	SCONJ
gujaf-85	91	25	of	of	ADP
gujaf-85	91	26	their	their	PRON
gujaf-85	91	27	easy	easy	ADJ
gujaf-85	91	28	access	access	NOUN
gujaf-85	91	29	to	to	ADP
gujaf-85	91	30	debt	debt	NOUN
gujaf-85	91	31	,	,	PUNCT
gujaf-85	91	32	which	which	PRON
gujaf-85	91	33	increases	increase	VERB
gujaf-85	91	34	their	their	PRON
gujaf-85	91	35	risk	risk	NOUN
gujaf-85	91	36	.	.	PUNCT
gujaf-85	92	1	empirical	empirical	ADJ
gujaf-85	92	2	studies	study	NOUN
gujaf-85	92	3	on	on	ADP
gujaf-85	92	4	firm	firm	ADJ
gujaf-85	92	5	size	size	NOUN
gujaf-85	92	6	and	and	CCONJ
gujaf-85	92	7	stock	stock	NOUN
gujaf-85	92	8	returns	return	NOUN
gujaf-85	92	9	are	be	AUX
gujaf-85	92	10	generally	generally	ADV
gujaf-85	92	11	of	of	ADP
gujaf-85	92	12	two	two	NUM
gujaf-85	92	13	outcome	outcome	NOUN
gujaf-85	92	14	and	and	CCONJ
gujaf-85	92	15	implications	implication	NOUN
gujaf-85	92	16	;	;	PUNCT
gujaf-85	92	17	positive	positive	ADJ
gujaf-85	92	18	significant	significant	ADJ
gujaf-85	92	19	outcome	outcome	NOUN
gujaf-85	92	20	that	that	PRON
gujaf-85	92	21	implies	imply	VERB
gujaf-85	92	22	that	that	SCONJ
gujaf-85	92	23	the	the	PRON
gujaf-85	92	24	larger	large	ADJ
gujaf-85	92	25	the	the	DET
gujaf-85	92	26	firm	firm	ADJ
gujaf-85	92	27	size	size	NOUN
gujaf-85	92	28	,	,	PUNCT
gujaf-85	92	29	the	the	PRON
gujaf-85	92	30	higher	high	ADJ
gujaf-85	92	31	the	the	DET
gujaf-85	92	32	expected	expect	VERB
gujaf-85	92	33	returns	return	NOUN
gujaf-85	92	34	,	,	PUNCT
gujaf-85	92	35	and	and	CCONJ
gujaf-85	92	36	the	the	DET
gujaf-85	92	37	negative	negative	ADJ
gujaf-85	92	38	significant	significant	ADJ
gujaf-85	92	39	outcome	outcome	NOUN
gujaf-85	92	40	that	that	PRON
gujaf-85	92	41	implies	imply	VERB
gujaf-85	92	42	that	that	SCONJ
gujaf-85	92	43	smaller	small	ADJ
gujaf-85	92	44	the	the	DET
gujaf-85	92	45	firm	firm	ADJ
gujaf-85	92	46	size	size	NOUN
gujaf-85	92	47	,	,	PUNCT
gujaf-85	92	48	the	the	PRON
gujaf-85	92	49	lower	low	ADJ
gujaf-85	92	50	the	the	DET
gujaf-85	92	51	expected	expect	VERB
gujaf-85	92	52	returns	return	NOUN
gujaf-85	92	53	.	.	PUNCT
gujaf-85	93	1	furthermore	furthermore	ADV
gujaf-85	93	2	,	,	PUNCT
gujaf-85	93	3	the	the	DET
gujaf-85	93	4	reviewed	review	VERB
gujaf-85	93	5	literatures	literature	NOUN
gujaf-85	93	6	below	below	ADV
gujaf-85	93	7	are	be	AUX
gujaf-85	93	8	mostly	mostly	ADV
gujaf-85	93	9	based	base	VERB
gujaf-85	93	10	on	on	ADP
gujaf-85	93	11	accountingbased	accountingbase	VERB
gujaf-85	93	12	measures	measure	NOUN
gujaf-85	93	13	due	due	ADJ
gujaf-85	93	14	to	to	ADP
gujaf-85	93	15	unavailability	unavailability	NOUN
gujaf-85	93	16	of	of	ADP
gujaf-85	93	17	studies	study	NOUN
gujaf-85	93	18	related	relate	VERB
gujaf-85	93	19	to	to	ADP
gujaf-85	93	20	marketbased	marketbase	VERB
gujaf-85	93	21	measures	measure	NOUN
gujaf-85	93	22	.	.	PUNCT
gujaf-85	94	1	however	however	ADV
gujaf-85	94	2	,	,	PUNCT
gujaf-85	94	3	fama	fama	PROPN
gujaf-85	94	4	and	and	CCONJ
gujaf-85	94	5	french	french	ADJ
gujaf-85	94	6	(	(	PUNCT
gujaf-85	94	7	2015)argued	2015)argue	VERB
gujaf-85	94	8	that	that	SCONJ
gujaf-85	94	9	accounting	accounting	NOUN
gujaf-85	94	10	-	-	PUNCT
gujaf-85	94	11	based	base	VERB
gujaf-85	94	12	measures	measure	NOUN
gujaf-85	94	13	provide	provide	VERB
gujaf-85	94	14	intrinsic	intrinsic	ADJ
gujaf-85	94	15	basis	basis	NOUN
gujaf-85	94	16	for	for	ADP
gujaf-85	94	17	marketbased	marketbase	VERB
gujaf-85	94	18	valuation	valuation	NOUN
gujaf-85	94	19	.	.	PUNCT
gujaf-85	95	1	2.1	2.1	NUM
gujaf-85	95	2	firm	firm	ADJ
gujaf-85	95	3	size	size	NOUN
gujaf-85	95	4	and	and	CCONJ
gujaf-85	95	5	expected	expect	VERB
gujaf-85	95	6	returns	return	NOUN
gujaf-85	95	7	alabdullah	alabdullah	PROPN
gujaf-85	95	8	et	et	PROPN
gujaf-85	95	9	al	al	PROPN
gujaf-85	95	10	.	.	PROPN
gujaf-85	96	1	(	(	PUNCT
gujaf-85	96	2	2018	2018	NUM
gujaf-85	96	3	)	)	PUNCT
gujaf-85	96	4	examined	examine	VERB
gujaf-85	96	5	the	the	DET
gujaf-85	96	6	effect	effect	NOUN
gujaf-85	96	7	of	of	ADP
gujaf-85	96	8	both	both	CCONJ
gujaf-85	96	9	firm	firm	ADJ
gujaf-85	96	10	size	size	NOUN
gujaf-85	96	11	and	and	CCONJ
gujaf-85	96	12	board	board	NOUN
gujaf-85	96	13	size	size	NOUN
gujaf-85	96	14	on	on	ADP
gujaf-85	96	15	financial	financial	ADJ
gujaf-85	96	16	performance	performance	NOUN
gujaf-85	96	17	of	of	ADP
gujaf-85	96	18	listed	list	VERB
gujaf-85	96	19	industrial	industrial	ADJ
gujaf-85	96	20	firms	firm	NOUN
gujaf-85	96	21	on	on	ADP
gujaf-85	96	22	jordanian	jordanian	ADJ
gujaf-85	96	23	stock	stock	NOUN
gujaf-85	96	24	exchange	exchange	NOUN
gujaf-85	96	25	market	market	NOUN
gujaf-85	96	26	using	use	VERB
gujaf-85	96	27	a	a	DET
gujaf-85	96	28	cross	cross	ADJ
gujaf-85	96	29	sectional	sectional	ADJ
gujaf-85	96	30	data	datum	NOUN
gujaf-85	96	31	of	of	ADP
gujaf-85	96	32	2013	2013	NUM
gujaf-85	96	33	and	and	CCONJ
gujaf-85	96	34	multiple	multiple	ADJ
gujaf-85	96	35	regression	regression	NOUN
gujaf-85	96	36	technique	technique	NOUN
gujaf-85	96	37	.	.	PUNCT
gujaf-85	97	1	firm	firm	ADJ
gujaf-85	97	2	size	size	NOUN
gujaf-85	97	3	was	be	AUX
gujaf-85	97	4	measured	measure	VERB
gujaf-85	97	5	using	use	VERB
gujaf-85	97	6	the	the	DET
gujaf-85	97	7	log	log	NOUN
gujaf-85	97	8	of	of	ADP
gujaf-85	97	9	total	total	ADJ
gujaf-85	97	10	assets	asset	NOUN
gujaf-85	97	11	,	,	PUNCT
gujaf-85	97	12	while	while	SCONJ
gujaf-85	97	13	financial	financial	ADJ
gujaf-85	97	14	performance	performance	NOUN
gujaf-85	97	15	was	be	AUX
gujaf-85	97	16	measured	measure	VERB
gujaf-85	97	17	using	use	VERB
gujaf-85	97	18	return	return	NOUN
gujaf-85	97	19	on	on	ADP
gujaf-85	97	20	asset	asset	NOUN
gujaf-85	97	21	and	and	CCONJ
gujaf-85	97	22	return	return	VERB
gujaf-85	97	23	on	on	ADP
gujaf-85	97	24	equity	equity	NOUN
gujaf-85	97	25	.	.	PUNCT
gujaf-85	98	1	the	the	DET
gujaf-85	98	2	study	study	NOUN
gujaf-85	98	3	found	find	VERB
gujaf-85	98	4	positive	positive	ADJ
gujaf-85	98	5	insignificant	insignificant	ADJ
gujaf-85	98	6	relationship	relationship	NOUN
gujaf-85	98	7	between	between	ADP
gujaf-85	98	8	firm	firm	ADJ
gujaf-85	98	9	size	size	NOUN
gujaf-85	98	10	and	and	CCONJ
gujaf-85	98	11	return	return	NOUN
gujaf-85	98	12	on	on	ADP
gujaf-85	98	13	asset	asset	NOUN
gujaf-85	98	14	as	as	ADV
gujaf-85	98	15	well	well	ADV
gujaf-85	98	16	as	as	ADP
gujaf-85	98	17	firm	firm	ADJ
gujaf-85	98	18	size	size	NOUN
gujaf-85	98	19	and	and	CCONJ
gujaf-85	98	20	return	return	NOUN
gujaf-85	98	21	on	on	ADP
gujaf-85	98	22	equity	equity	NOUN
gujaf-85	98	23	.	.	PUNCT
gujaf-85	99	1	the	the	DET
gujaf-85	99	2	regression	regression	NOUN
gujaf-85	99	3	outcome	outcome	NOUN
gujaf-85	99	4	suggested	suggest	VERB
gujaf-85	99	5	that	that	SCONJ
gujaf-85	99	6	firm	firm	ADJ
gujaf-85	99	7	size	size	NOUN
gujaf-85	99	8	is	be	AUX
gujaf-85	99	9	irrelevant	irrelevant	ADJ
gujaf-85	99	10	to	to	ADP
gujaf-85	99	11	financial	financial	ADJ
gujaf-85	99	12	performance	performance	NOUN
gujaf-85	99	13	of	of	ADP
gujaf-85	99	14	listed	list	VERB
gujaf-85	99	15	jordanian	jordanian	ADJ
gujaf-85	99	16	industrial	industrial	ADJ
gujaf-85	99	17	firms	firm	NOUN
gujaf-85	99	18	.	.	PUNCT
gujaf-85	100	1	however	however	ADV
gujaf-85	100	2	,	,	PUNCT
gujaf-85	100	3	the	the	DET
gujaf-85	100	4	study	study	NOUN
gujaf-85	100	5	made	make	VERB
gujaf-85	100	6	use	use	NOUN
gujaf-85	100	7	of	of	ADP
gujaf-85	100	8	a	a	DET
gujaf-85	100	9	cross	cross	ADJ
gujaf-85	100	10	sectional	sectional	ADJ
gujaf-85	100	11	data	datum	NOUN
gujaf-85	100	12	for	for	ADP
gujaf-85	100	13	the	the	DET
gujaf-85	100	14	period	period	NOUN
gujaf-85	100	15	(	(	PUNCT
gujaf-85	100	16	2013	2013	NUM
gujaf-85	100	17	)	)	PUNCT
gujaf-85	100	18	that	that	PRON
gujaf-85	100	19	is	be	AUX
gujaf-85	100	20	far	far	ADV
gujaf-85	100	21	away	away	ADV
gujaf-85	100	22	from	from	ADP
gujaf-85	100	23	the	the	DET
gujaf-85	100	24	publishing	publishing	NOUN
gujaf-85	100	25	period	period	NOUN
gujaf-85	100	26	(	(	PUNCT
gujaf-85	100	27	2018	2018	NUM
gujaf-85	100	28	)	)	PUNCT
gujaf-85	100	29	without	without	ADP
gujaf-85	100	30	sufficient	sufficient	ADJ
gujaf-85	100	31	justifications	justification	NOUN
gujaf-85	100	32	.	.	PUNCT
gujaf-85	101	1	also	also	ADV
gujaf-85	101	2	,	,	PUNCT
gujaf-85	101	3	the	the	DET
gujaf-85	101	4	study	study	NOUN
gujaf-85	101	5	did	do	AUX
gujaf-85	101	6	not	not	PART
gujaf-85	101	7	go	go	VERB
gujaf-85	101	8	further	far	ADV
gujaf-85	101	9	to	to	PART
gujaf-85	101	10	elaborate	elaborate	VERB
gujaf-85	101	11	on	on	ADP
gujaf-85	101	12	the	the	DET
gujaf-85	101	13	irrelevant	irrelevant	ADJ
gujaf-85	101	14	regression	regression	NOUN
gujaf-85	101	15	outcome	outcome	NOUN
gujaf-85	101	16	of	of	ADP
gujaf-85	101	17	firm	firm	ADJ
gujaf-85	101	18	size	size	NOUN
gujaf-85	101	19	and	and	CCONJ
gujaf-85	101	20	financial	financial	ADJ
gujaf-85	101	21	performance	performance	NOUN
gujaf-85	101	22	.	.	PUNCT
gujaf-85	102	1	yuliarti	yuliarti	PROPN
gujaf-85	102	2	and	and	CCONJ
gujaf-85	102	3	diyani	diyani	PROPN
gujaf-85	102	4	(	(	PUNCT
gujaf-85	102	5	2018	2018	NUM
gujaf-85	102	6	)	)	PUNCT
gujaf-85	102	7	examined	examine	VERB
gujaf-85	102	8	the	the	DET
gujaf-85	102	9	effect	effect	NOUN
gujaf-85	102	10	of	of	ADP
gujaf-85	102	11	firm	firm	ADJ
gujaf-85	102	12	size	size	NOUN
gujaf-85	102	13	on	on	ADP
gujaf-85	102	14	stock	stock	NOUN
gujaf-85	102	15	returns	return	NOUN
gujaf-85	102	16	of	of	ADP
gujaf-85	102	17	listed	list	VERB
gujaf-85	102	18	pharmaceutical	pharmaceutical	ADJ
gujaf-85	102	19	companies	company	NOUN
gujaf-85	102	20	on	on	ADP
gujaf-85	102	21	indonesia	indonesia	PROPN
gujaf-85	102	22	stock	stock	PROPN
gujaf-85	102	23	exchange	exchange	NOUN
gujaf-85	102	24	market	market	NOUN
gujaf-85	102	25	between	between	ADP
gujaf-85	102	26	2011	2011	NUM
gujaf-85	102	27	and	and	CCONJ
gujaf-85	102	28	2016	2016	NUM
gujaf-85	102	29	using	use	VERB
gujaf-85	102	30	multiple	multiple	ADJ
gujaf-85	102	31	linear	linear	ADJ
gujaf-85	102	32	regression	regression	NOUN
gujaf-85	102	33	model	model	NOUN
gujaf-85	102	34	.	.	PUNCT
gujaf-85	103	1	firm	firm	ADJ
gujaf-85	103	2	size	size	NOUN
gujaf-85	103	3	was	be	AUX
gujaf-85	103	4	measured	measure	VERB
gujaf-85	103	5	using	use	VERB
gujaf-85	103	6	total	total	ADJ
gujaf-85	103	7	asset	asset	NOUN
gujaf-85	103	8	,	,	PUNCT
gujaf-85	103	9	and	and	CCONJ
gujaf-85	103	10	stock	stock	NOUN
gujaf-85	103	11	return	return	NOUN
gujaf-85	103	12	was	be	AUX
gujaf-85	103	13	measured	measure	VERB
gujaf-85	103	14	using	use	VERB
gujaf-85	103	15	log	log	NOUN
gujaf-85	103	16	of	of	ADP
gujaf-85	103	17	share	share	NOUN
gujaf-85	103	18	prices	price	NOUN
gujaf-85	103	19	.	.	PUNCT
gujaf-85	104	1	the	the	DET
gujaf-85	104	2	finding	finding	NOUN
gujaf-85	104	3	from	from	ADP
gujaf-85	104	4	the	the	DET
gujaf-85	104	5	study	study	NOUN
gujaf-85	104	6	was	be	AUX
gujaf-85	104	7	negative	negative	ADJ
gujaf-85	104	8	insignificant	insignificant	ADJ
gujaf-85	104	9	relationship	relationship	NOUN
gujaf-85	104	10	between	between	ADP
gujaf-85	104	11	firm	firm	ADJ
gujaf-85	104	12	size	size	NOUN
gujaf-85	104	13	and	and	CCONJ
gujaf-85	104	14	stock	stock	NOUN
gujaf-85	104	15	return	return	NOUN
gujaf-85	104	16	.	.	PUNCT
gujaf-85	105	1	however	however	ADV
gujaf-85	105	2	,	,	PUNCT
gujaf-85	105	3	the	the	DET
gujaf-85	105	4	study	study	NOUN
gujaf-85	105	5	does	do	AUX
gujaf-85	105	6	not	not	PART
gujaf-85	105	7	provide	provide	VERB
gujaf-85	105	8	theoretical	theoretical	ADJ
gujaf-85	105	9	analysis	analysis	NOUN
gujaf-85	105	10	for	for	ADP
gujaf-85	105	11	the	the	DET
gujaf-85	105	12	negative	negative	ADJ
gujaf-85	105	13	insignificant	insignificant	ADJ
gujaf-85	105	14	result	result	NOUN
gujaf-85	105	15	.	.	PUNCT
gujaf-85	106	1	also	also	ADV
gujaf-85	106	2	,	,	PUNCT
gujaf-85	106	3	given	give	VERB
gujaf-85	106	4	that	that	DET
gujaf-85	106	5	firm	firm	ADJ
gujaf-85	106	6	size	size	NOUN
gujaf-85	106	7	is	be	AUX
gujaf-85	106	8	less	less	ADV
gujaf-85	106	9	volatile	volatile	ADJ
gujaf-85	106	10	than	than	ADP
gujaf-85	106	11	stock	stock	NOUN
gujaf-85	106	12	6	6	NUM
gujaf-85	106	13	return	return	NOUN
gujaf-85	106	14	,	,	PUNCT
gujaf-85	106	15	that	that	PRON
gujaf-85	106	16	is	is	ADV
gujaf-85	106	17	they	they	PRON
gujaf-85	106	18	change	change	VERB
gujaf-85	106	19	annually	annually	ADV
gujaf-85	106	20	as	as	SCONJ
gujaf-85	106	21	opposed	oppose	VERB
gujaf-85	106	22	to	to	ADP
gujaf-85	106	23	stock	stock	NOUN
gujaf-85	106	24	return	return	NOUN
gujaf-85	106	25	that	that	PRON
gujaf-85	106	26	change	change	VERB
gujaf-85	106	27	daily	daily	ADV
gujaf-85	106	28	,	,	PUNCT
gujaf-85	106	29	this	this	PRON
gujaf-85	106	30	might	might	AUX
gujaf-85	106	31	have	have	VERB
gujaf-85	106	32	impact	impact	NOUN
gujaf-85	106	33	on	on	ADP
gujaf-85	106	34	the	the	DET
gujaf-85	106	35	regressed	regress	VERB
gujaf-85	106	36	outcome	outcome	NOUN
gujaf-85	106	37	.	.	PUNCT
gujaf-85	107	1	astuti	astuti	PROPN
gujaf-85	107	2	et	et	PROPN
gujaf-85	107	3	al	al	PROPN
gujaf-85	107	4	.	.	PROPN
gujaf-85	108	1	(	(	PUNCT
gujaf-85	108	2	2019	2019	NUM
gujaf-85	108	3	)	)	PUNCT
gujaf-85	108	4	investigated	investigate	VERB
gujaf-85	108	5	the	the	DET
gujaf-85	108	6	impact	impact	NOUN
gujaf-85	108	7	of	of	ADP
gujaf-85	108	8	firm	firm	ADJ
gujaf-85	108	9	size	size	NOUN
gujaf-85	108	10	on	on	ADP
gujaf-85	108	11	firm	firm	ADJ
gujaf-85	108	12	value	value	NOUN
gujaf-85	108	13	mediating	mediate	VERB
gujaf-85	108	14	with	with	ADP
gujaf-85	108	15	corporate	corporate	ADJ
gujaf-85	108	16	social	social	ADJ
gujaf-85	108	17	responsibility	responsibility	NOUN
gujaf-85	108	18	on	on	ADP
gujaf-85	108	19	indonesia	indonesia	PROPN
gujaf-85	108	20	stock	stock	PROPN
gujaf-85	108	21	exchange	exchange	PROPN
gujaf-85	108	22	market	market	NOUN
gujaf-85	108	23	from	from	ADP
gujaf-85	108	24	2012	2012	NUM
gujaf-85	108	25	to	to	ADP
gujaf-85	108	26	2016	2016	NUM
gujaf-85	108	27	.	.	PUNCT
gujaf-85	109	1	multiple	multiple	ADJ
gujaf-85	109	2	linear	linear	ADJ
gujaf-85	109	3	regression	regression	NOUN
gujaf-85	109	4	analysis	analysis	NOUN
gujaf-85	109	5	methods	method	NOUN
gujaf-85	109	6	and	and	CCONJ
gujaf-85	109	7	path	path	NOUN
gujaf-85	109	8	analysis	analysis	NOUN
gujaf-85	109	9	as	as	ADV
gujaf-85	109	10	well	well	ADV
gujaf-85	109	11	as	as	ADP
gujaf-85	109	12	sobel	sobel	NOUN
gujaf-85	109	13	test	test	NOUN
gujaf-85	109	14	were	be	AUX
gujaf-85	109	15	used	use	VERB
gujaf-85	109	16	for	for	ADP
gujaf-85	109	17	the	the	DET
gujaf-85	109	18	study	study	NOUN
gujaf-85	109	19	.	.	PUNCT
gujaf-85	110	1	purposive	purposive	ADJ
gujaf-85	110	2	sampling	sampling	NOUN
gujaf-85	110	3	technique	technique	NOUN
gujaf-85	110	4	was	be	AUX
gujaf-85	110	5	used	use	VERB
gujaf-85	110	6	.	.	PUNCT
gujaf-85	111	1	firm	firm	ADJ
gujaf-85	111	2	value	value	NOUN
gujaf-85	111	3	was	be	AUX
gujaf-85	111	4	measured	measure	VERB
gujaf-85	111	5	using	use	VERB
gujaf-85	111	6	tobin	tobin	PROPN
gujaf-85	111	7	’s	’s	PART
gujaf-85	111	8	q	q	NOUN
gujaf-85	111	9	and	and	CCONJ
gujaf-85	111	10	firm	firm	ADJ
gujaf-85	111	11	size	size	NOUN
gujaf-85	111	12	was	be	AUX
gujaf-85	111	13	measured	measure	VERB
gujaf-85	111	14	using	use	VERB
gujaf-85	111	15	total	total	ADJ
gujaf-85	111	16	asset	asset	NOUN
gujaf-85	111	17	.	.	PUNCT
gujaf-85	112	1	corporate	corporate	ADJ
gujaf-85	112	2	social	social	ADJ
gujaf-85	112	3	responsibility	responsibility	NOUN
gujaf-85	112	4	was	be	AUX
gujaf-85	112	5	measured	measure	VERB
gujaf-85	112	6	using	use	VERB
gujaf-85	112	7	a	a	DET
gujaf-85	112	8	dummy	dummy	NOUN
gujaf-85	112	9	of	of	ADP
gujaf-85	112	10	1	1	NUM
gujaf-85	112	11	and	and	CCONJ
gujaf-85	112	12	0	0	NUM
gujaf-85	112	13	.	.	PUNCT
gujaf-85	113	1	the	the	DET
gujaf-85	113	2	result	result	NOUN
gujaf-85	113	3	from	from	ADP
gujaf-85	113	4	the	the	DET
gujaf-85	113	5	regression	regression	NOUN
gujaf-85	113	6	was	be	AUX
gujaf-85	113	7	that	that	DET
gujaf-85	113	8	firm	firm	ADJ
gujaf-85	113	9	size	size	NOUN
gujaf-85	113	10	has	have	VERB
gujaf-85	113	11	positive	positive	ADJ
gujaf-85	113	12	significant	significant	ADJ
gujaf-85	113	13	relationship	relationship	NOUN
gujaf-85	113	14	with	with	ADP
gujaf-85	113	15	firm	firm	ADJ
gujaf-85	113	16	value	value	NOUN
gujaf-85	113	17	when	when	SCONJ
gujaf-85	113	18	mediated	mediate	VERB
gujaf-85	113	19	with	with	ADP
gujaf-85	113	20	corporate	corporate	ADJ
gujaf-85	113	21	social	social	ADJ
gujaf-85	113	22	responsibility	responsibility	NOUN
gujaf-85	113	23	disclosure.however	disclosure.however	ADV
gujaf-85	113	24	,	,	PUNCT
gujaf-85	113	25	the	the	DET
gujaf-85	113	26	study	study	NOUN
gujaf-85	113	27	made	make	VERB
gujaf-85	113	28	use	use	NOUN
gujaf-85	113	29	of	of	ADP
gujaf-85	113	30	a	a	DET
gujaf-85	113	31	subjective	subjective	ADJ
gujaf-85	113	32	sampling	sampling	NOUN
gujaf-85	113	33	technique	technique	NOUN
gujaf-85	113	34	that	that	PRON
gujaf-85	113	35	is	be	AUX
gujaf-85	113	36	the	the	DET
gujaf-85	113	37	purposive	purposive	ADJ
gujaf-85	113	38	sampling	sampling	NOUN
gujaf-85	113	39	method	method	NOUN
gujaf-85	113	40	.	.	PUNCT
gujaf-85	114	1	also	also	ADV
gujaf-85	114	2	,	,	PUNCT
gujaf-85	114	3	using	use	VERB
gujaf-85	114	4	dummy	dummy	NOUN
gujaf-85	114	5	for	for	ADP
gujaf-85	114	6	corporate	corporate	ADJ
gujaf-85	114	7	social	social	ADJ
gujaf-85	114	8	responsibility	responsibility	NOUN
gujaf-85	114	9	disclosure	disclosure	NOUN
gujaf-85	114	10	could	could	AUX
gujaf-85	114	11	result	result	VERB
gujaf-85	114	12	in	in	ADP
gujaf-85	114	13	dummy	dummy	ADJ
gujaf-85	114	14	trap	trap	NOUN
gujaf-85	114	15	given	give	VERB
gujaf-85	114	16	that	that	SCONJ
gujaf-85	114	17	the	the	DET
gujaf-85	114	18	other	other	ADJ
gujaf-85	114	19	variables	variable	NOUN
gujaf-85	114	20	in	in	ADP
gujaf-85	114	21	the	the	DET
gujaf-85	114	22	study	study	NOUN
gujaf-85	114	23	are	be	AUX
gujaf-85	114	24	continuous	continuous	ADJ
gujaf-85	114	25	variables	variable	NOUN
gujaf-85	114	26	.	.	PUNCT
gujaf-85	115	1	oyelade	oyelade	NOUN
gujaf-85	115	2	(	(	PUNCT
gujaf-85	115	3	2019	2019	NUM
gujaf-85	115	4	)	)	PUNCT
gujaf-85	115	5	examined	examine	VERB
gujaf-85	115	6	the	the	DET
gujaf-85	115	7	impact	impact	NOUN
gujaf-85	115	8	of	of	ADP
gujaf-85	115	9	size	size	NOUN
gujaf-85	115	10	on	on	ADP
gujaf-85	115	11	financial	financial	ADJ
gujaf-85	115	12	performance	performance	NOUN
gujaf-85	115	13	of	of	ADP
gujaf-85	115	14	listed	list	VERB
gujaf-85	115	15	firms	firm	NOUN
gujaf-85	115	16	in	in	ADP
gujaf-85	115	17	the	the	DET
gujaf-85	115	18	building	building	NOUN
gujaf-85	115	19	industry	industry	NOUN
gujaf-85	115	20	in	in	ADP
gujaf-85	115	21	nigeria	nigeria	PROPN
gujaf-85	115	22	from	from	ADP
gujaf-85	115	23	2004	2004	NUM
gujaf-85	115	24	to	to	ADP
gujaf-85	115	25	2017	2017	NUM
gujaf-85	115	26	using	use	VERB
gujaf-85	115	27	panel	panel	NOUN
gujaf-85	115	28	regression	regression	NOUN
gujaf-85	115	29	analysis	analysis	NOUN
gujaf-85	115	30	.	.	PUNCT
gujaf-85	116	1	the	the	DET
gujaf-85	116	2	proxies	proxy	NOUN
gujaf-85	116	3	for	for	ADP
gujaf-85	116	4	financial	financial	ADJ
gujaf-85	116	5	performance	performance	NOUN
gujaf-85	116	6	were	be	AUX
gujaf-85	116	7	return	return	VERB
gujaf-85	116	8	on	on	ADP
gujaf-85	116	9	asset	asset	NOUN
gujaf-85	116	10	,	,	PUNCT
gujaf-85	116	11	return	return	VERB
gujaf-85	116	12	on	on	ADP
gujaf-85	116	13	equity	equity	NOUN
gujaf-85	116	14	,	,	PUNCT
gujaf-85	116	15	output	output	NOUN
gujaf-85	116	16	per	per	ADP
gujaf-85	116	17	labour	labour	NOUN
gujaf-85	116	18	and	and	CCONJ
gujaf-85	116	19	output	output	NOUN
gujaf-85	116	20	per	per	ADP
gujaf-85	116	21	capital	capital	NOUN
gujaf-85	116	22	.	.	PUNCT
gujaf-85	117	1	output	output	NOUN
gujaf-85	117	2	per	per	ADP
gujaf-85	117	3	labour	labour	NOUN
gujaf-85	117	4	and	and	CCONJ
gujaf-85	117	5	output	output	NOUN
gujaf-85	117	6	per	per	ADP
gujaf-85	117	7	capital	capital	NOUN
gujaf-85	117	8	were	be	AUX
gujaf-85	117	9	measures	measure	NOUN
gujaf-85	117	10	of	of	ADP
gujaf-85	117	11	performance	performance	NOUN
gujaf-85	117	12	in	in	ADP
gujaf-85	117	13	respect	respect	NOUN
gujaf-85	117	14	to	to	ADP
gujaf-85	117	15	productivity	productivity	NOUN
gujaf-85	117	16	.	.	PUNCT
gujaf-85	118	1	the	the	DET
gujaf-85	118	2	proxies	proxy	NOUN
gujaf-85	118	3	for	for	ADP
gujaf-85	118	4	firm	firm	ADJ
gujaf-85	118	5	size	size	NOUN
gujaf-85	118	6	were	be	AUX
gujaf-85	118	7	total	total	ADJ
gujaf-85	118	8	assets	asset	NOUN
gujaf-85	118	9	,	,	PUNCT
gujaf-85	118	10	total	total	ADJ
gujaf-85	118	11	sales	sale	NOUN
gujaf-85	118	12	,	,	PUNCT
gujaf-85	118	13	and	and	CCONJ
gujaf-85	118	14	number	number	NOUN
gujaf-85	118	15	of	of	ADP
gujaf-85	118	16	employees	employee	NOUN
gujaf-85	118	17	and	and	CCONJ
gujaf-85	118	18	age	age	NOUN
gujaf-85	118	19	of	of	ADP
gujaf-85	118	20	firm	firm	NOUN
gujaf-85	118	21	since	since	SCONJ
gujaf-85	118	22	incorporation	incorporation	NOUN
gujaf-85	118	23	.	.	PUNCT
gujaf-85	119	1	total	total	ADJ
gujaf-85	119	2	sales	sale	NOUN
gujaf-85	119	3	was	be	AUX
gujaf-85	119	4	positive	positive	ADJ
gujaf-85	119	5	and	and	CCONJ
gujaf-85	119	6	significantly	significantly	ADV
gujaf-85	119	7	influences	influence	VERB
gujaf-85	119	8	return	return	VERB
gujaf-85	119	9	on	on	ADP
gujaf-85	119	10	asset	asset	NOUN
gujaf-85	119	11	,	,	PUNCT
gujaf-85	119	12	meaning	mean	VERB
gujaf-85	119	13	that	that	SCONJ
gujaf-85	119	14	the	the	PRON
gujaf-85	119	15	higher	high	ADJ
gujaf-85	119	16	the	the	DET
gujaf-85	119	17	sales	sale	NOUN
gujaf-85	119	18	the	the	PRON
gujaf-85	119	19	higher	high	ADJ
gujaf-85	119	20	the	the	DET
gujaf-85	119	21	financial	financial	ADJ
gujaf-85	119	22	performance	performance	NOUN
gujaf-85	119	23	.	.	PUNCT
gujaf-85	120	1	age	age	NOUN
gujaf-85	120	2	of	of	ADP
gujaf-85	120	3	the	the	DET
gujaf-85	120	4	firms	firm	NOUN
gujaf-85	120	5	were	be	AUX
gujaf-85	120	6	significantly	significantly	ADV
gujaf-85	120	7	negatively	negatively	ADV
gujaf-85	120	8	related	relate	VERB
gujaf-85	120	9	to	to	ADP
gujaf-85	120	10	performance	performance	NOUN
gujaf-85	120	11	,	,	PUNCT
gujaf-85	120	12	meaning	mean	VERB
gujaf-85	120	13	that	that	SCONJ
gujaf-85	120	14	the	the	PRON
gujaf-85	120	15	more	more	ADV
gujaf-85	120	16	the	the	DET
gujaf-85	120	17	age	age	NOUN
gujaf-85	120	18	the	the	PRON
gujaf-85	120	19	lower	low	ADJ
gujaf-85	120	20	the	the	DET
gujaf-85	120	21	performance	performance	NOUN
gujaf-85	120	22	,	,	PUNCT
gujaf-85	120	23	this	this	PRON
gujaf-85	120	24	is	be	AUX
gujaf-85	120	25	true	true	ADJ
gujaf-85	120	26	given	give	VERB
gujaf-85	120	27	that	that	DET
gujaf-85	120	28	product	product	NOUN
gujaf-85	120	29	have	have	VERB
gujaf-85	120	30	life	life	NOUN
gujaf-85	120	31	cycles	cycle	NOUN
gujaf-85	120	32	and	and	CCONJ
gujaf-85	120	33	older	old	ADJ
gujaf-85	120	34	firms	firm	NOUN
gujaf-85	120	35	tend	tend	VERB
gujaf-85	120	36	to	to	PART
gujaf-85	120	37	be	be	AUX
gujaf-85	120	38	at	at	ADP
gujaf-85	120	39	the	the	DET
gujaf-85	120	40	decline	decline	NOUN
gujaf-85	120	41	of	of	ADP
gujaf-85	120	42	their	their	PRON
gujaf-85	120	43	life	life	NOUN
gujaf-85	120	44	cycles	cycle	NOUN
gujaf-85	120	45	.	.	PUNCT
gujaf-85	121	1	as	as	ADP
gujaf-85	121	2	for	for	ADP
gujaf-85	121	3	other	other	ADJ
gujaf-85	121	4	measure	measure	NOUN
gujaf-85	121	5	of	of	ADP
gujaf-85	121	6	size	size	NOUN
gujaf-85	121	7	,	,	PUNCT
gujaf-85	121	8	none	none	NOUN
gujaf-85	121	9	were	be	AUX
gujaf-85	121	10	significantly	significantly	ADV
gujaf-85	121	11	related	relate	VERB
gujaf-85	121	12	to	to	PART
gujaf-85	121	13	return	return	VERB
gujaf-85	121	14	on	on	ADP
gujaf-85	121	15	asset	asset	NOUN
gujaf-85	121	16	,	,	PUNCT
gujaf-85	121	17	and	and	CCONJ
gujaf-85	121	18	all	all	DET
gujaf-85	121	19	the	the	DET
gujaf-85	121	20	variables	variable	NOUN
gujaf-85	121	21	were	be	AUX
gujaf-85	121	22	not	not	PART
gujaf-85	121	23	significantly	significantly	ADV
gujaf-85	121	24	related	relate	VERB
gujaf-85	121	25	with	with	ADP
gujaf-85	121	26	return	return	NOUN
gujaf-85	121	27	on	on	ADP
gujaf-85	121	28	equity	equity	NOUN
gujaf-85	121	29	.	.	PUNCT
gujaf-85	122	1	also	also	ADV
gujaf-85	122	2	,	,	PUNCT
gujaf-85	122	3	total	total	ADJ
gujaf-85	122	4	sales	sale	NOUN
gujaf-85	122	5	,	,	PUNCT
gujaf-85	122	6	age	age	NOUN
gujaf-85	122	7	,	,	PUNCT
gujaf-85	122	8	and	and	CCONJ
gujaf-85	122	9	number	number	NOUN
gujaf-85	122	10	of	of	ADP
gujaf-85	122	11	employees	employee	NOUN
gujaf-85	122	12	were	be	AUX
gujaf-85	122	13	positively	positively	ADV
gujaf-85	122	14	related	relate	VERB
gujaf-85	122	15	to	to	ADP
gujaf-85	122	16	output	output	VERB
gujaf-85	122	17	per	per	ADP
gujaf-85	122	18	capital	capital	NOUN
gujaf-85	122	19	and	and	CCONJ
gujaf-85	122	20	output	output	NOUN
gujaf-85	122	21	per	per	ADP
gujaf-85	122	22	labour.however	labour.however	NOUN
gujaf-85	122	23	,	,	PUNCT
gujaf-85	122	24	there	there	PRON
gujaf-85	122	25	is	be	VERB
gujaf-85	122	26	insignificant	insignificant	ADJ
gujaf-85	122	27	result	result	NOUN
gujaf-85	122	28	in	in	ADP
gujaf-85	122	29	firm	firm	ADJ
gujaf-85	122	30	size	size	NOUN
gujaf-85	122	31	variables	variable	NOUN
gujaf-85	122	32	and	and	CCONJ
gujaf-85	122	33	return	return	VERB
gujaf-85	122	34	on	on	ADP
gujaf-85	122	35	equity	equity	NOUN
gujaf-85	122	36	.	.	PUNCT
gujaf-85	123	1	such	such	ADJ
gujaf-85	123	2	insignificant	insignificant	ADJ
gujaf-85	123	3	results	result	NOUN
gujaf-85	123	4	cast	cast	VERB
gujaf-85	123	5	skepticism	skepticism	NOUN
gujaf-85	123	6	of	of	ADP
gujaf-85	123	7	the	the	DET
gujaf-85	123	8	variable	variable	ADJ
gujaf-85	123	9	measurement	measurement	NOUN
gujaf-85	123	10	,	,	PUNCT
gujaf-85	123	11	given	give	VERB
gujaf-85	123	12	the	the	DET
gujaf-85	123	13	proximity	proximity	NOUN
gujaf-85	123	14	between	between	ADP
gujaf-85	123	15	return	return	NOUN
gujaf-85	123	16	on	on	ADP
gujaf-85	123	17	asset	asset	NOUN
gujaf-85	123	18	and	and	CCONJ
gujaf-85	123	19	return	return	VERB
gujaf-85	123	20	on	on	ADP
gujaf-85	123	21	equity	equity	NOUN
gujaf-85	123	22	.	.	PUNCT
gujaf-85	124	1	habibuet	habibuet	PROPN
gujaf-85	124	2	al	al	PROPN
gujaf-85	124	3	.	.	PROPN
gujaf-85	125	1	(	(	PUNCT
gujaf-85	125	2	2019	2019	NUM
gujaf-85	125	3	)	)	PUNCT
gujaf-85	125	4	examined	examine	VERB
gujaf-85	125	5	the	the	DET
gujaf-85	125	6	effect	effect	NOUN
gujaf-85	125	7	of	of	ADP
gujaf-85	125	8	firm	firm	ADJ
gujaf-85	125	9	size	size	NOUN
gujaf-85	125	10	on	on	ADP
gujaf-85	125	11	firm	firm	ADJ
gujaf-85	125	12	value	value	NOUN
gujaf-85	125	13	of	of	ADP
gujaf-85	125	14	27	27	NUM
gujaf-85	125	15	listed	list	VERB
gujaf-85	125	16	insurance	insurance	NOUN
gujaf-85	125	17	companies	company	NOUN
gujaf-85	125	18	in	in	ADP
gujaf-85	125	19	nigeria	nigeria	PROPN
gujaf-85	125	20	from	from	ADP
gujaf-85	125	21	2011	2011	NUM
gujaf-85	125	22	to	to	ADP
gujaf-85	125	23	2017	2017	NUM
gujaf-85	125	24	using	use	VERB
gujaf-85	125	25	longitudinal	longitudinal	ADJ
gujaf-85	125	26	panel	panel	NOUN
gujaf-85	125	27	regression	regression	NOUN
gujaf-85	125	28	analysis	analysis	NOUN
gujaf-85	125	29	.	.	PUNCT
gujaf-85	126	1	firm	firm	ADJ
gujaf-85	126	2	size	size	NOUN
gujaf-85	126	3	was	be	AUX
gujaf-85	126	4	measured	measure	VERB
gujaf-85	126	5	using	use	VERB
gujaf-85	126	6	total	total	ADJ
gujaf-85	126	7	asset	asset	NOUN
gujaf-85	126	8	whilst	whilst	SCONJ
gujaf-85	126	9	firm	firm	ADJ
gujaf-85	126	10	value	value	NOUN
gujaf-85	126	11	was	be	AUX
gujaf-85	126	12	measured	measure	VERB
gujaf-85	126	13	using	use	VERB
gujaf-85	126	14	tobin	tobin	PROPN
gujaf-85	126	15	’s	’s	PART
gujaf-85	126	16	q.	q.	PROPN
gujaf-85	127	1	the	the	DET
gujaf-85	127	2	finding	finding	NOUN
gujaf-85	127	3	from	from	ADP
gujaf-85	127	4	the	the	DET
gujaf-85	127	5	study	study	NOUN
gujaf-85	127	6	revealed	reveal	VERB
gujaf-85	127	7	positive	positive	ADJ
gujaf-85	127	8	significant	significant	ADJ
gujaf-85	127	9	relationship	relationship	NOUN
gujaf-85	127	10	between	between	ADP
gujaf-85	127	11	firm	firm	ADJ
gujaf-85	127	12	size	size	NOUN
gujaf-85	127	13	and	and	CCONJ
gujaf-85	127	14	firm	firm	ADJ
gujaf-85	127	15	value	value	NOUN
gujaf-85	127	16	.	.	PUNCT
gujaf-85	128	1	thus	thus	ADV
gujaf-85	128	2	,	,	PUNCT
gujaf-85	128	3	the	the	PRON
gujaf-85	128	4	larger	large	ADJ
gujaf-85	128	5	the	the	DET
gujaf-85	128	6	size	size	NOUN
gujaf-85	128	7	,	,	PUNCT
gujaf-85	128	8	the	the	DET
gujaf-85	128	9	larger	large	ADJ
gujaf-85	128	10	firm	firm	ADJ
gujaf-85	128	11	value	value	NOUN
gujaf-85	128	12	.	.	PUNCT
gujaf-85	129	1	criticism	criticism	NOUN
gujaf-85	129	2	of	of	ADP
gujaf-85	129	3	the	the	DET
gujaf-85	129	4	study	study	NOUN
gujaf-85	129	5	is	be	AUX
gujaf-85	129	6	that	that	SCONJ
gujaf-85	129	7	there	there	PRON
gujaf-85	129	8	could	could	AUX
gujaf-85	129	9	inter	inter	VERB
gujaf-85	129	10	relationship	relationship	NOUN
gujaf-85	129	11	between	between	ADP
gujaf-85	129	12	firm	firm	ADJ
gujaf-85	129	13	size	size	NOUN
gujaf-85	129	14	and	and	CCONJ
gujaf-85	129	15	tobin	tobin	NOUN
gujaf-85	129	16	’s	’s	PART
gujaf-85	129	17	q	q	PUNCT
gujaf-85	129	18	given	give	VERB
gujaf-85	129	19	that	that	SCONJ
gujaf-85	129	20	the	the	DET
gujaf-85	129	21	denomination	denomination	NOUN
gujaf-85	129	22	for	for	ADP
gujaf-85	129	23	tobin	tobin	PROPN
gujaf-85	129	24	’s	’s	PART
gujaf-85	129	25	q	q	NOUN
gujaf-85	129	26	represents	represent	VERB
gujaf-85	129	27	total	total	ADJ
gujaf-85	129	28	asset	asset	NOUN
gujaf-85	129	29	.	.	PUNCT
gujaf-85	130	1	unless	unless	SCONJ
gujaf-85	130	2	if	if	SCONJ
gujaf-85	130	3	other	other	ADJ
gujaf-85	130	4	measurement	measurement	NOUN
gujaf-85	130	5	of	of	ADP
gujaf-85	130	6	firm	firm	ADJ
gujaf-85	130	7	size	size	NOUN
gujaf-85	130	8	like	like	ADP
gujaf-85	130	9	number	number	NOUN
gujaf-85	130	10	of	of	ADP
gujaf-85	130	11	employees	employee	NOUN
gujaf-85	130	12	or	or	CCONJ
gujaf-85	130	13	total	total	ADJ
gujaf-85	130	14	sales	sale	NOUN
gujaf-85	130	15	is	be	AUX
gujaf-85	130	16	adopted	adopt	VERB
gujaf-85	130	17	.	.	PUNCT
gujaf-85	131	1	vu	vu	X
gujaf-85	131	2	et	et	PROPN
gujaf-85	131	3	al	al	PROPN
gujaf-85	131	4	.	.	PROPN
gujaf-85	132	1	(	(	PUNCT
gujaf-85	132	2	2019	2019	NUM
gujaf-85	132	3	)	)	PUNCT
gujaf-85	132	4	examined	examine	VERB
gujaf-85	132	5	firm	firm	ADJ
gujaf-85	132	6	size	size	NOUN
gujaf-85	132	7	,	,	PUNCT
gujaf-85	132	8	wage	wage	NOUN
gujaf-85	132	9	,	,	PUNCT
gujaf-85	132	10	age	age	NOUN
gujaf-85	132	11	,	,	PUNCT
gujaf-85	132	12	international	international	ADJ
gujaf-85	132	13	trade	trade	NOUN
gujaf-85	132	14	,	,	PUNCT
gujaf-85	132	15	and	and	CCONJ
gujaf-85	132	16	competition	competition	NOUN
gujaf-85	132	17	as	as	ADP
gujaf-85	132	18	determinants	determinant	NOUN
gujaf-85	132	19	of	of	ADP
gujaf-85	132	20	firm	firm	ADJ
gujaf-85	132	21	performance	performance	NOUN
gujaf-85	132	22	of	of	ADP
gujaf-85	132	23	listed	list	VERB
gujaf-85	132	24	vietnamese	vietnamese	ADJ
gujaf-85	132	25	firms	firm	NOUN
gujaf-85	132	26	using	use	VERB
gujaf-85	132	27	cross	cross	NOUN
gujaf-85	132	28	sectional	sectional	ADJ
gujaf-85	132	29	data	datum	NOUN
gujaf-85	132	30	of	of	ADP
gujaf-85	132	31	2015	2015	NUM
gujaf-85	132	32	.	.	PUNCT
gujaf-85	133	1	firm	firm	ADJ
gujaf-85	133	2	size	size	NOUN
gujaf-85	133	3	was	be	AUX
gujaf-85	133	4	measured	measure	VERB
gujaf-85	133	5	using	use	VERB
gujaf-85	133	6	total	total	ADJ
gujaf-85	133	7	number	number	NOUN
gujaf-85	133	8	of	of	ADP
gujaf-85	133	9	employees	employee	NOUN
gujaf-85	133	10	,	,	PUNCT
gujaf-85	133	11	whilst	whilst	SCONJ
gujaf-85	133	12	financial	financial	ADJ
gujaf-85	133	13	performance	performance	NOUN
gujaf-85	133	14	was	be	AUX
gujaf-85	133	15	measured	measure	VERB
gujaf-85	133	16	using	use	VERB
gujaf-85	133	17	return	return	NOUN
gujaf-85	133	18	on	on	ADP
gujaf-85	133	19	asset	asset	NOUN
gujaf-85	133	20	,	,	PUNCT
gujaf-85	133	21	return	return	VERB
gujaf-85	133	22	on	on	ADP
gujaf-85	133	23	equity	equity	NOUN
gujaf-85	133	24	and	and	CCONJ
gujaf-85	133	25	net	net	ADJ
gujaf-85	133	26	income	income	NOUN
gujaf-85	133	27	per	per	ADP
gujaf-85	133	28	employee	employee	NOUN
gujaf-85	133	29	.	.	PUNCT
gujaf-85	134	1	ordinary	ordinary	ADJ
gujaf-85	134	2	least	least	ADJ
gujaf-85	134	3	square	square	ADJ
gujaf-85	134	4	method	method	NOUN
gujaf-85	134	5	and	and	CCONJ
gujaf-85	134	6	quantile	quantile	ADJ
gujaf-85	134	7	regression	regression	NOUN
gujaf-85	134	8	method	method	NOUN
gujaf-85	134	9	were	be	AUX
gujaf-85	134	10	used	use	VERB
gujaf-85	134	11	for	for	ADP
gujaf-85	134	12	analysis	analysis	NOUN
gujaf-85	134	13	.	.	PUNCT
gujaf-85	135	1	the	the	DET
gujaf-85	135	2	regression	regression	NOUN
gujaf-85	135	3	result	result	VERB
gujaf-85	135	4	for	for	SCONJ
gujaf-85	135	5	both	both	DET
gujaf-85	135	6	ordinary	ordinary	ADJ
gujaf-85	135	7	least	least	ADJ
gujaf-85	135	8	square	square	ADJ
gujaf-85	135	9	and	and	CCONJ
gujaf-85	135	10	quantile	quantile	ADJ
gujaf-85	135	11	regression	regression	NOUN
gujaf-85	135	12	revealed	reveal	VERB
gujaf-85	135	13	positive	positive	ADJ
gujaf-85	135	14	relationship	relationship	NOUN
gujaf-85	135	15	between	between	ADP
gujaf-85	135	16	firm	firm	ADJ
gujaf-85	135	17	size	size	NOUN
gujaf-85	135	18	and	and	CCONJ
gujaf-85	135	19	financial	financial	ADJ
gujaf-85	135	20	performance	performance	NOUN
gujaf-85	135	21	.	.	PUNCT
gujaf-85	136	1	criticism	criticism	NOUN
gujaf-85	136	2	of	of	ADP
gujaf-85	136	3	the	the	DET
gujaf-85	136	4	study	study	NOUN
gujaf-85	136	5	is	be	AUX
gujaf-85	136	6	that	that	SCONJ
gujaf-85	136	7	,	,	PUNCT
gujaf-85	136	8	the	the	DET
gujaf-85	136	9	study	study	NOUN
gujaf-85	136	10	outcome	outcome	NOUN
gujaf-85	136	11	may	may	AUX
gujaf-85	136	12	not	not	PART
gujaf-85	136	13	be	be	AUX
gujaf-85	136	14	7	7	NUM
gujaf-85	136	15	relevant	relevant	ADJ
gujaf-85	136	16	given	give	VERB
gujaf-85	136	17	the	the	DET
gujaf-85	136	18	frequent	frequent	ADJ
gujaf-85	136	19	changes	change	NOUN
gujaf-85	136	20	in	in	ADP
gujaf-85	136	21	firm	firm	ADJ
gujaf-85	136	22	attributes	attribute	NOUN
gujaf-85	136	23	as	as	ADP
gujaf-85	136	24	the	the	DET
gujaf-85	136	25	period	period	NOUN
gujaf-85	136	26	considered	consider	VERB
gujaf-85	136	27	(	(	PUNCT
gujaf-85	136	28	2015	2015	NUM
gujaf-85	136	29	)	)	PUNCT
gujaf-85	136	30	is	be	AUX
gujaf-85	136	31	distanced	distance	VERB
gujaf-85	136	32	from	from	ADP
gujaf-85	136	33	the	the	DET
gujaf-85	136	34	period	period	NOUN
gujaf-85	136	35	of	of	ADP
gujaf-85	136	36	publication	publication	NOUN
gujaf-85	136	37	(	(	PUNCT
gujaf-85	136	38	2019	2019	NUM
gujaf-85	136	39	)	)	PUNCT
gujaf-85	136	40	.	.	PUNCT
gujaf-85	137	1	hirdinis	hirdinis	PROPN
gujaf-85	137	2	(	(	PUNCT
gujaf-85	137	3	2019	2019	NUM
gujaf-85	137	4	)	)	PUNCT
gujaf-85	137	5	investigated	investigate	VERB
gujaf-85	137	6	the	the	DET
gujaf-85	137	7	impact	impact	NOUN
gujaf-85	137	8	of	of	ADP
gujaf-85	137	9	capital	capital	NOUN
gujaf-85	137	10	structure	structure	NOUN
gujaf-85	137	11	and	and	CCONJ
gujaf-85	137	12	financial	financial	ADJ
gujaf-85	137	13	value	value	NOUN
gujaf-85	137	14	moderated	moderate	VERB
gujaf-85	137	15	by	by	ADP
gujaf-85	137	16	profitability	profitability	NOUN
gujaf-85	137	17	on	on	ADP
gujaf-85	137	18	listed	list	VERB
gujaf-85	137	19	mining	mining	NOUN
gujaf-85	137	20	companies	company	NOUN
gujaf-85	137	21	of	of	ADP
gujaf-85	137	22	indonesian	indonesian	ADJ
gujaf-85	137	23	stock	stock	PROPN
gujaf-85	137	24	exchange	exchange	NOUN
gujaf-85	137	25	market	market	NOUN
gujaf-85	137	26	.	.	PUNCT
gujaf-85	138	1	the	the	DET
gujaf-85	138	2	study	study	NOUN
gujaf-85	138	3	was	be	AUX
gujaf-85	138	4	conducted	conduct	VERB
gujaf-85	138	5	between	between	ADP
gujaf-85	138	6	2011	2011	NUM
gujaf-85	138	7	and	and	CCONJ
gujaf-85	138	8	2015	2015	NUM
gujaf-85	138	9	using	use	VERB
gujaf-85	138	10	purposive	purposive	ADJ
gujaf-85	138	11	sampling	sampling	NOUN
gujaf-85	138	12	technique	technique	NOUN
gujaf-85	138	13	and	and	CCONJ
gujaf-85	138	14	causal	causal	ADJ
gujaf-85	138	15	comparative	comparative	ADJ
gujaf-85	138	16	methodology	methodology	NOUN
gujaf-85	138	17	.	.	PUNCT
gujaf-85	139	1	the	the	DET
gujaf-85	139	2	result	result	NOUN
gujaf-85	139	3	from	from	ADP
gujaf-85	139	4	the	the	DET
gujaf-85	139	5	study	study	NOUN
gujaf-85	139	6	revealed	reveal	VERB
gujaf-85	139	7	that	that	SCONJ
gujaf-85	139	8	firm	firm	ADJ
gujaf-85	139	9	size	size	NOUN
gujaf-85	139	10	has	have	VERB
gujaf-85	139	11	positive	positive	ADJ
gujaf-85	139	12	significant	significant	ADJ
gujaf-85	139	13	relationship	relationship	NOUN
gujaf-85	139	14	with	with	ADP
gujaf-85	139	15	firm	firm	ADJ
gujaf-85	139	16	value	value	NOUN
gujaf-85	139	17	,	,	PUNCT
gujaf-85	139	18	meaning	mean	VERB
gujaf-85	139	19	the	the	DET
gujaf-85	139	20	higher	high	ADJ
gujaf-85	139	21	the	the	DET
gujaf-85	139	22	size	size	NOUN
gujaf-85	139	23	of	of	ADP
gujaf-85	139	24	a	a	DET
gujaf-85	139	25	firm	firm	NOUN
gujaf-85	139	26	,	,	PUNCT
gujaf-85	139	27	the	the	PRON
gujaf-85	139	28	higher	high	ADJ
gujaf-85	139	29	its	its	PRON
gujaf-85	139	30	firm	firm	ADJ
gujaf-85	139	31	value	value	NOUN
gujaf-85	139	32	.	.	PUNCT
gujaf-85	140	1	however	however	ADV
gujaf-85	140	2	,	,	PUNCT
gujaf-85	140	3	when	when	SCONJ
gujaf-85	140	4	mediated	mediate	VERB
gujaf-85	140	5	by	by	ADP
gujaf-85	140	6	profitability	profitability	NOUN
gujaf-85	140	7	,	,	PUNCT
gujaf-85	140	8	the	the	DET
gujaf-85	140	9	relationship	relationship	NOUN
gujaf-85	140	10	is	be	AUX
gujaf-85	140	11	insignificant	insignificant	ADJ
gujaf-85	140	12	.	.	PUNCT
gujaf-85	141	1	however	however	ADV
gujaf-85	141	2	,	,	PUNCT
gujaf-85	141	3	the	the	DET
gujaf-85	141	4	study	study	NOUN
gujaf-85	141	5	made	make	VERB
gujaf-85	141	6	use	use	NOUN
gujaf-85	141	7	of	of	ADP
gujaf-85	141	8	purposive	purposive	ADJ
gujaf-85	141	9	sampling	sampling	NOUN
gujaf-85	141	10	technique	technique	NOUN
gujaf-85	141	11	,	,	PUNCT
gujaf-85	141	12	which	which	PRON
gujaf-85	141	13	is	be	AUX
gujaf-85	141	14	a	a	DET
gujaf-85	141	15	highly	highly	ADV
gujaf-85	141	16	subjective	subjective	ADJ
gujaf-85	141	17	sampling	sampling	NOUN
gujaf-85	141	18	technique	technique	NOUN
gujaf-85	141	19	.	.	PUNCT
gujaf-85	142	1	also	also	ADV
gujaf-85	142	2	,	,	PUNCT
gujaf-85	142	3	the	the	DET
gujaf-85	142	4	sample	sample	NOUN
gujaf-85	142	5	size	size	NOUN
gujaf-85	142	6	is	be	AUX
gujaf-85	142	7	very	very	ADV
gujaf-85	142	8	small	small	ADJ
gujaf-85	142	9	(	(	PUNCT
gujaf-85	142	10	7	7	NUM
gujaf-85	142	11	)	)	PUNCT
gujaf-85	142	12	,	,	PUNCT
gujaf-85	142	13	compared	compare	VERB
gujaf-85	142	14	to	to	ADP
gujaf-85	142	15	the	the	DET
gujaf-85	142	16	overall	overall	ADJ
gujaf-85	142	17	population	population	NOUN
gujaf-85	142	18	(	(	PUNCT
gujaf-85	142	19	47	47	NUM
gujaf-85	142	20	)	)	PUNCT
gujaf-85	142	21	.	.	PUNCT
gujaf-85	143	1	furthermore	furthermore	ADV
gujaf-85	143	2	,	,	PUNCT
gujaf-85	143	3	the	the	DET
gujaf-85	143	4	study	study	NOUN
gujaf-85	143	5	aimed	aim	VERB
gujaf-85	143	6	to	to	PART
gujaf-85	143	7	use	use	VERB
gujaf-85	143	8	moderation	moderation	NOUN
gujaf-85	143	9	analysis	analysis	NOUN
gujaf-85	143	10	;	;	PUNCT
gujaf-85	143	11	however	however	ADV
gujaf-85	143	12	,	,	PUNCT
gujaf-85	143	13	it	it	PRON
gujaf-85	143	14	made	make	VERB
gujaf-85	143	15	use	use	NOUN
gujaf-85	143	16	of	of	ADP
gujaf-85	143	17	mediation	mediation	NOUN
gujaf-85	143	18	analysis	analysis	NOUN
gujaf-85	143	19	.	.	PUNCT
gujaf-85	144	1	fathinah	fathinah	PROPN
gujaf-85	144	2	and	and	CCONJ
gujaf-85	144	3	setiawan	setiawan	X
gujaf-85	144	4	(	(	PUNCT
gujaf-85	144	5	2020	2020	NUM
gujaf-85	144	6	)	)	PUNCT
gujaf-85	144	7	examined	examine	VERB
gujaf-85	144	8	the	the	DET
gujaf-85	144	9	effect	effect	NOUN
gujaf-85	144	10	of	of	ADP
gujaf-85	144	11	firm	firm	ADJ
gujaf-85	144	12	size	size	NOUN
gujaf-85	144	13	on	on	ADP
gujaf-85	144	14	financial	financial	ADJ
gujaf-85	144	15	performance	performance	NOUN
gujaf-85	144	16	of	of	ADP
gujaf-85	144	17	seven	seven	NUM
gujaf-85	144	18	listed	list	VERB
gujaf-85	144	19	consumer	consumer	NOUN
gujaf-85	144	20	goods	good	NOUN
gujaf-85	144	21	companies	company	NOUN
gujaf-85	144	22	on	on	ADP
gujaf-85	144	23	indonesian	indonesian	ADJ
gujaf-85	144	24	stock	stock	PROPN
gujaf-85	144	25	exchange	exchange	PROPN
gujaf-85	144	26	market	market	NOUN
gujaf-85	144	27	from	from	ADP
gujaf-85	144	28	2013	2013	NUM
gujaf-85	144	29	to	to	ADP
gujaf-85	144	30	2019	2019	NUM
gujaf-85	144	31	using	use	VERB
gujaf-85	144	32	panel	panel	NOUN
gujaf-85	144	33	regression	regression	NOUN
gujaf-85	144	34	analysis	analysis	NOUN
gujaf-85	144	35	.	.	PUNCT
gujaf-85	145	1	total	total	ADJ
gujaf-85	145	2	asset	asset	NOUN
gujaf-85	145	3	was	be	AUX
gujaf-85	145	4	used	use	VERB
gujaf-85	145	5	as	as	ADP
gujaf-85	145	6	a	a	DET
gujaf-85	145	7	proxy	proxy	NOUN
gujaf-85	145	8	for	for	ADP
gujaf-85	145	9	firm	firm	ADJ
gujaf-85	145	10	size	size	NOUN
gujaf-85	145	11	,	,	PUNCT
gujaf-85	145	12	whilst	whilst	SCONJ
gujaf-85	145	13	share	share	NOUN
gujaf-85	145	14	prices	price	NOUN
gujaf-85	145	15	were	be	AUX
gujaf-85	145	16	used	use	VERB
gujaf-85	145	17	as	as	ADP
gujaf-85	145	18	proxy	proxy	NOUN
gujaf-85	145	19	for	for	ADP
gujaf-85	145	20	financial	financial	ADJ
gujaf-85	145	21	performance	performance	NOUN
gujaf-85	145	22	.	.	PUNCT
gujaf-85	146	1	the	the	DET
gujaf-85	146	2	study	study	NOUN
gujaf-85	146	3	made	make	VERB
gujaf-85	146	4	use	use	NOUN
gujaf-85	146	5	of	of	ADP
gujaf-85	146	6	purposive	purposive	ADJ
gujaf-85	146	7	sampling	sampling	NOUN
gujaf-85	146	8	technique	technique	NOUN
gujaf-85	146	9	.	.	PUNCT
gujaf-85	147	1	the	the	DET
gujaf-85	147	2	data	datum	NOUN
gujaf-85	147	3	used	use	VERB
gujaf-85	147	4	were	be	AUX
gujaf-85	147	5	quarterly	quarterly	ADJ
gujaf-85	147	6	data	datum	NOUN
gujaf-85	147	7	.	.	PUNCT
gujaf-85	148	1	the	the	DET
gujaf-85	148	2	result	result	NOUN
gujaf-85	148	3	from	from	ADP
gujaf-85	148	4	the	the	DET
gujaf-85	148	5	study	study	NOUN
gujaf-85	148	6	revealed	reveal	VERB
gujaf-85	148	7	positive	positive	ADJ
gujaf-85	148	8	significant	significant	ADJ
gujaf-85	148	9	relationship	relationship	NOUN
gujaf-85	148	10	between	between	ADP
gujaf-85	148	11	firm	firm	ADJ
gujaf-85	148	12	size	size	NOUN
gujaf-85	148	13	and	and	CCONJ
gujaf-85	148	14	financial	financial	ADJ
gujaf-85	148	15	performance	performance	NOUN
gujaf-85	148	16	,	,	PUNCT
gujaf-85	148	17	meaning	mean	VERB
gujaf-85	148	18	that	that	SCONJ
gujaf-85	148	19	as	as	SCONJ
gujaf-85	148	20	companies	company	NOUN
gujaf-85	148	21	asset	asset	NOUN
gujaf-85	148	22	grow	grow	VERB
gujaf-85	148	23	,	,	PUNCT
gujaf-85	148	24	their	their	PRON
gujaf-85	148	25	financial	financial	ADJ
gujaf-85	148	26	performance	performance	NOUN
gujaf-85	148	27	increases	increase	NOUN
gujaf-85	148	28	.	.	PUNCT
gujaf-85	149	1	however	however	ADV
gujaf-85	149	2	,	,	PUNCT
gujaf-85	149	3	the	the	DET
gujaf-85	149	4	study	study	NOUN
gujaf-85	149	5	made	make	VERB
gujaf-85	149	6	use	use	NOUN
gujaf-85	149	7	of	of	ADP
gujaf-85	149	8	purposive	purposive	ADJ
gujaf-85	149	9	sampling	sampling	NOUN
gujaf-85	149	10	technique	technique	NOUN
gujaf-85	149	11	,	,	PUNCT
gujaf-85	149	12	which	which	PRON
gujaf-85	149	13	is	be	AUX
gujaf-85	149	14	very	very	ADV
gujaf-85	149	15	subjective	subjective	ADJ
gujaf-85	149	16	sampling	sampling	NOUN
gujaf-85	149	17	technique	technique	NOUN
gujaf-85	149	18	.	.	PUNCT
gujaf-85	150	1	also	also	ADV
gujaf-85	150	2	,	,	PUNCT
gujaf-85	150	3	the	the	DET
gujaf-85	150	4	sample	sample	NOUN
gujaf-85	150	5	size	size	NOUN
gujaf-85	150	6	for	for	ADP
gujaf-85	150	7	the	the	DET
gujaf-85	150	8	study	study	NOUN
gujaf-85	150	9	is	be	AUX
gujaf-85	150	10	not	not	PART
gujaf-85	150	11	sufficient	sufficient	ADJ
gujaf-85	150	12	as	as	SCONJ
gujaf-85	150	13	seven	seven	NUM
gujaf-85	150	14	out	out	ADV
gujaf-85	150	15	fifty	fifty	NUM
gujaf-85	150	16	-	-	PUNCT
gujaf-85	150	17	five	five	NUM
gujaf-85	150	18	listed	list	VERB
gujaf-85	150	19	companies	company	NOUN
gujaf-85	150	20	in	in	ADP
gujaf-85	150	21	the	the	DET
gujaf-85	150	22	industry	industry	NOUN
gujaf-85	150	23	were	be	AUX
gujaf-85	150	24	only	only	ADV
gujaf-85	150	25	selected	select	VERB
gujaf-85	150	26	.	.	PUNCT
gujaf-85	151	1	the	the	DET
gujaf-85	151	2	theoretical	theoretical	ADJ
gujaf-85	151	3	explanation	explanation	NOUN
gujaf-85	151	4	for	for	ADP
gujaf-85	151	5	this	this	DET
gujaf-85	151	6	study	study	NOUN
gujaf-85	151	7	is	be	AUX
gujaf-85	151	8	product	product	NOUN
gujaf-85	151	9	life	life	NOUN
gujaf-85	151	10	cycle	cycle	NOUN
gujaf-85	151	11	model	model	NOUN
gujaf-85	151	12	theory	theory	NOUN
gujaf-85	151	13	,	,	PUNCT
gujaf-85	151	14	which	which	PRON
gujaf-85	151	15	represents	represent	VERB
gujaf-85	151	16	the	the	DET
gujaf-85	151	17	relationship	relationship	NOUN
gujaf-85	151	18	between	between	ADP
gujaf-85	151	19	a	a	DET
gujaf-85	151	20	product	product	NOUN
gujaf-85	151	21	life	life	NOUN
gujaf-85	151	22	and	and	CCONJ
gujaf-85	151	23	sales	sale	NOUN
gujaf-85	151	24	.	.	PUNCT
gujaf-85	152	1	the	the	DET
gujaf-85	152	2	theory	theory	NOUN
gujaf-85	152	3	categorized	categorize	VERB
gujaf-85	152	4	the	the	DET
gujaf-85	152	5	life	life	NOUN
gujaf-85	152	6	of	of	ADP
gujaf-85	152	7	a	a	DET
gujaf-85	152	8	product	product	NOUN
gujaf-85	152	9	into	into	ADP
gujaf-85	152	10	broadly	broadly	ADV
gujaf-85	152	11	four	four	NUM
gujaf-85	152	12	phases	phase	NOUN
gujaf-85	152	13	.	.	PUNCT
gujaf-85	153	1	introduction	introduction	NOUN
gujaf-85	153	2	stage	stage	NOUN
gujaf-85	153	3	,	,	PUNCT
gujaf-85	153	4	growth	growth	NOUN
gujaf-85	153	5	stage	stage	NOUN
gujaf-85	153	6	,	,	PUNCT
gujaf-85	153	7	maturity	maturity	NOUN
gujaf-85	153	8	stage	stage	NOUN
gujaf-85	153	9	and	and	CCONJ
gujaf-85	153	10	decline	decline	VERB
gujaf-85	153	11	stage	stage	NOUN
gujaf-85	153	12	.	.	PUNCT
gujaf-85	154	1	at	at	ADP
gujaf-85	154	2	introduction	introduction	NOUN
gujaf-85	154	3	stage	stage	NOUN
gujaf-85	154	4	products	product	NOUN
gujaf-85	154	5	usually	usually	ADV
gujaf-85	154	6	experience	experience	VERB
gujaf-85	154	7	high	high	ADJ
gujaf-85	154	8	cash	cash	NOUN
gujaf-85	154	9	out	out	ADP
gujaf-85	154	10	flow	flow	NOUN
gujaf-85	154	11	and	and	CCONJ
gujaf-85	154	12	low	low	ADJ
gujaf-85	154	13	profitability	profitability	NOUN
gujaf-85	154	14	.	.	PUNCT
gujaf-85	155	1	at	at	ADP
gujaf-85	155	2	growth	growth	NOUN
gujaf-85	155	3	stage	stage	NOUN
gujaf-85	155	4	the	the	DET
gujaf-85	155	5	product	product	NOUN
gujaf-85	155	6	will	will	AUX
gujaf-85	155	7	be	be	AUX
gujaf-85	155	8	highly	highly	ADV
gujaf-85	155	9	profitable	profitable	ADJ
gujaf-85	155	10	,	,	PUNCT
gujaf-85	155	11	and	and	CCONJ
gujaf-85	155	12	would	would	AUX
gujaf-85	155	13	have	have	VERB
gujaf-85	155	14	high	high	ADJ
gujaf-85	155	15	cash	cash	NOUN
gujaf-85	155	16	inflow	inflow	NOUN
gujaf-85	155	17	.	.	PUNCT
gujaf-85	156	1	at	at	ADP
gujaf-85	156	2	maturity	maturity	NOUN
gujaf-85	156	3	stage	stage	NOUN
gujaf-85	156	4	,	,	PUNCT
gujaf-85	156	5	the	the	DET
gujaf-85	156	6	cash	cash	NOUN
gujaf-85	156	7	inflow	inflow	NOUN
gujaf-85	156	8	peaks	peak	NOUN
gujaf-85	156	9	,	,	PUNCT
gujaf-85	156	10	profit	profit	NOUN
gujaf-85	156	11	peaks	peak	NOUN
gujaf-85	156	12	and	and	CCONJ
gujaf-85	156	13	more	more	ADJ
gujaf-85	156	14	market	market	NOUN
gujaf-85	156	15	share	share	NOUN
gujaf-85	156	16	.	.	PUNCT
gujaf-85	157	1	at	at	ADP
gujaf-85	157	2	maturity	maturity	NOUN
gujaf-85	157	3	,	,	PUNCT
gujaf-85	157	4	the	the	DET
gujaf-85	157	5	profit	profit	NOUN
gujaf-85	157	6	declines	decline	VERB
gujaf-85	157	7	and	and	CCONJ
gujaf-85	157	8	cost	cost	NOUN
gujaf-85	157	9	per	per	ADP
gujaf-85	157	10	unit	unit	NOUN
gujaf-85	157	11	increases	increase	NOUN
gujaf-85	157	12	(	(	PUNCT
gujaf-85	157	13	mercer	mercer	NOUN
gujaf-85	157	14	,	,	PUNCT
gujaf-85	157	15	1993	1993	NUM
gujaf-85	157	16	)	)	PUNCT
gujaf-85	157	17	.	.	PUNCT
gujaf-85	158	1	the	the	DET
gujaf-85	158	2	relationship	relationship	NOUN
gujaf-85	158	3	between	between	ADP
gujaf-85	158	4	the	the	DET
gujaf-85	158	5	product	product	NOUN
gujaf-85	158	6	life	life	NOUN
gujaf-85	158	7	cycle	cycle	NOUN
gujaf-85	158	8	theory	theory	NOUN
gujaf-85	158	9	and	and	CCONJ
gujaf-85	158	10	size	size	NOUN
gujaf-85	158	11	is	be	AUX
gujaf-85	158	12	that	that	SCONJ
gujaf-85	158	13	at	at	ADP
gujaf-85	158	14	the	the	DET
gujaf-85	158	15	growth	growth	NOUN
gujaf-85	158	16	stage	stage	NOUN
gujaf-85	158	17	and	and	CCONJ
gujaf-85	158	18	maturity	maturity	NOUN
gujaf-85	158	19	stage	stage	NOUN
gujaf-85	158	20	,	,	PUNCT
gujaf-85	158	21	companies	company	NOUN
gujaf-85	158	22	usually	usually	ADV
gujaf-85	158	23	have	have	VERB
gujaf-85	158	24	large	large	ADJ
gujaf-85	158	25	market	market	NOUN
gujaf-85	158	26	share	share	NOUN
gujaf-85	158	27	,	,	PUNCT
gujaf-85	158	28	and	and	CCONJ
gujaf-85	158	29	at	at	ADP
gujaf-85	158	30	the	the	DET
gujaf-85	158	31	introduction	introduction	NOUN
gujaf-85	158	32	stage	stage	NOUN
gujaf-85	158	33	,	,	PUNCT
gujaf-85	158	34	companies	company	NOUN
gujaf-85	158	35	usually	usually	ADV
gujaf-85	158	36	have	have	VERB
gujaf-85	158	37	small	small	ADJ
gujaf-85	158	38	market	market	NOUN
gujaf-85	158	39	share	share	NOUN
gujaf-85	158	40	.	.	PUNCT
gujaf-85	159	1	consequently	consequently	ADV
gujaf-85	159	2	,	,	PUNCT
gujaf-85	159	3	in	in	ADP
gujaf-85	159	4	finance	finance	NOUN
gujaf-85	159	5	,	,	PUNCT
gujaf-85	159	6	market	market	NOUN
gujaf-85	159	7	share	share	NOUN
gujaf-85	159	8	is	be	AUX
gujaf-85	159	9	represented	represent	VERB
gujaf-85	159	10	by	by	ADP
gujaf-85	159	11	market	market	NOUN
gujaf-85	159	12	capitalization	capitalization	NOUN
gujaf-85	159	13	,	,	PUNCT
gujaf-85	159	14	which	which	PRON
gujaf-85	159	15	is	be	AUX
gujaf-85	159	16	the	the	DET
gujaf-85	159	17	proxy	proxy	NOUN
gujaf-85	159	18	for	for	ADP
gujaf-85	159	19	firm	firm	ADJ
gujaf-85	159	20	size	size	NOUN
gujaf-85	159	21	used	use	VERB
gujaf-85	159	22	in	in	ADP
gujaf-85	159	23	this	this	DET
gujaf-85	159	24	study	study	NOUN
gujaf-85	159	25	.	.	PUNCT
gujaf-85	160	1	3	3	X
gujaf-85	160	2	.	.	X
gujaf-85	160	3	methodology	methodology	NOUN
gujaf-85	160	4	and	and	CCONJ
gujaf-85	160	5	models	model	NOUN
gujaf-85	160	6	this	this	DET
gujaf-85	160	7	section	section	NOUN
gujaf-85	160	8	provided	provide	VERB
gujaf-85	160	9	information	information	NOUN
gujaf-85	160	10	about	about	ADP
gujaf-85	160	11	the	the	DET
gujaf-85	160	12	population	population	NOUN
gujaf-85	160	13	of	of	ADP
gujaf-85	160	14	the	the	DET
gujaf-85	160	15	study	study	NOUN
gujaf-85	160	16	,	,	PUNCT
gujaf-85	160	17	source	source	NOUN
gujaf-85	160	18	and	and	CCONJ
gujaf-85	160	19	method	method	NOUN
gujaf-85	160	20	of	of	ADP
gujaf-85	160	21	data	datum	NOUN
gujaf-85	160	22	collection	collection	NOUN
gujaf-85	160	23	,	,	PUNCT
gujaf-85	160	24	tools	tool	NOUN
gujaf-85	160	25	and	and	CCONJ
gujaf-85	160	26	techniques	technique	NOUN
gujaf-85	160	27	for	for	ADP
gujaf-85	160	28	data	datum	NOUN
gujaf-85	160	29	analysis	analysis	NOUN
gujaf-85	160	30	,	,	PUNCT
gujaf-85	160	31	and	and	CCONJ
gujaf-85	160	32	model	model	NOUN
gujaf-85	160	33	specification	specification	NOUN
gujaf-85	160	34	and	and	CCONJ
gujaf-85	160	35	measurement.the	measurement.the	DET
gujaf-85	160	36	population	population	NOUN
gujaf-85	160	37	of	of	ADP
gujaf-85	160	38	the	the	DET
gujaf-85	160	39	study	study	NOUN
gujaf-85	160	40	is	be	AUX
gujaf-85	160	41	all	all	DET
gujaf-85	160	42	the	the	DET
gujaf-85	160	43	177	177	NUM
gujaf-85	160	44	listed	list	VERB
gujaf-85	160	45	companies	company	NOUN
gujaf-85	160	46	in	in	ADP
gujaf-85	160	47	nigeria	nigeria	PROPN
gujaf-85	160	48	.	.	PUNCT
gujaf-85	161	1	the	the	DET
gujaf-85	161	2	study	study	NOUN
gujaf-85	161	3	used	use	VERB
gujaf-85	161	4	filter	filter	NOUN
gujaf-85	161	5	to	to	PART
gujaf-85	161	6	arrive	arrive	VERB
gujaf-85	161	7	at	at	ADP
gujaf-85	161	8	the	the	DET
gujaf-85	161	9	adjusted	adjusted	ADJ
gujaf-85	161	10	population	population	NOUN
gujaf-85	161	11	of	of	ADP
gujaf-85	161	12	103	103	NUM
gujaf-85	161	13	companies	company	NOUN
gujaf-85	161	14	.	.	PUNCT
gujaf-85	162	1	the	the	DET
gujaf-85	162	2	basis	basis	NOUN
gujaf-85	162	3	for	for	ADP
gujaf-85	162	4	caveat	caveat	NOUN
gujaf-85	162	5	is	be	AUX
gujaf-85	162	6	that	that	SCONJ
gujaf-85	162	7	:	:	PUNCT
gujaf-85	162	8	companies	company	NOUN
gujaf-85	162	9	have	have	VERB
gujaf-85	162	10	to	to	PART
gujaf-85	162	11	be	be	AUX
gujaf-85	162	12	listed	list	VERB
gujaf-85	162	13	and	and	CCONJ
gujaf-85	162	14	not	not	PART
gujaf-85	162	15	delisted	delist	VERB
gujaf-85	162	16	between	between	ADP
gujaf-85	162	17	2010	2010	NUM
gujaf-85	162	18	and	and	CCONJ
gujaf-85	162	19	2018	2018	NUM
gujaf-85	162	20	.	.	PUNCT
gujaf-85	163	1	share	share	NOUN
gujaf-85	163	2	prices	price	NOUN
gujaf-85	163	3	of	of	ADP
gujaf-85	163	4	the	the	DET
gujaf-85	163	5	companies	company	NOUN
gujaf-85	163	6	have	have	VERB
gujaf-85	163	7	to	to	PART
gujaf-85	163	8	be	be	AUX
gujaf-85	163	9	available	available	ADJ
gujaf-85	163	10	within	within	ADP
gujaf-85	163	11	the	the	DET
gujaf-85	163	12	period	period	NOUN
gujaf-85	163	13	.	.	PUNCT
gujaf-85	164	1	the	the	DET
gujaf-85	164	2	period	period	NOUN
gujaf-85	164	3	of	of	ADP
gujaf-85	164	4	study	study	NOUN
gujaf-85	164	5	is	be	AUX
gujaf-85	164	6	from	from	ADP
gujaf-85	164	7	december	december	PROPN
gujaf-85	164	8	,	,	PUNCT
gujaf-85	164	9	2010	2010	NUM
gujaf-85	164	10	to	to	ADP
gujaf-85	164	11	january	january	PROPN
gujaf-85	164	12	,	,	PUNCT
gujaf-85	164	13	2018	2018	NUM
gujaf-85	164	14	.	.	PUNCT
gujaf-85	165	1	this	this	PRON
gujaf-85	165	2	is	be	AUX
gujaf-85	165	3	because	because	SCONJ
gujaf-85	165	4	the	the	DET
gujaf-85	165	5	period	period	NOUN
gujaf-85	165	6	reflects	reflect	VERB
gujaf-85	165	7	the	the	DET
gujaf-85	165	8	decline	decline	NOUN
gujaf-85	165	9	in	in	ADP
gujaf-85	165	10	the	the	DET
gujaf-85	165	11	nigeria	nigeria	PROPN
gujaf-85	165	12	stock	stock	PROPN
gujaf-85	165	13	exchange	exchange	PROPN
gujaf-85	165	14	stocks	stock	NOUN
gujaf-85	165	15	.	.	PUNCT
gujaf-85	166	1	furthermore	furthermore	ADV
gujaf-85	166	2	,	,	PUNCT
gujaf-85	166	3	companies	company	NOUN
gujaf-85	166	4	were	be	AUX
gujaf-85	166	5	grouped	group	VERB
gujaf-85	166	6	into	into	ADP
gujaf-85	166	7	large	large	ADJ
gujaf-85	166	8	size	size	NOUN
gujaf-85	166	9	firms	firm	NOUN
gujaf-85	166	10	and	and	CCONJ
gujaf-85	166	11	small	small	ADJ
gujaf-85	166	12	size	size	NOUN
gujaf-85	166	13	firms	firm	NOUN
gujaf-85	166	14	.	.	PUNCT
gujaf-85	167	1	the	the	DET
gujaf-85	167	2	procedure	procedure	NOUN
gujaf-85	167	3	for	for	ADP
gujaf-85	167	4	the	the	DET
gujaf-85	167	5	grouping	grouping	NOUN
gujaf-85	167	6	was	be	AUX
gujaf-85	167	7	as	as	ADV
gujaf-85	167	8	follow	follow	VERB
gujaf-85	167	9	;	;	PUNCT
gujaf-85	167	10	firm	firm	ADJ
gujaf-85	167	11	size	size	NOUN
gujaf-85	167	12	as	as	ADP
gujaf-85	167	13	at	at	ADP
gujaf-85	167	14	december	december	PROPN
gujaf-85	167	15	2010	2010	NUM
gujaf-85	167	16	was	be	AUX
gujaf-85	167	17	added	add	VERB
gujaf-85	167	18	to	to	ADP
gujaf-85	167	19	firm	firm	ADJ
gujaf-85	167	20	size	size	NOUN
gujaf-85	167	21	as	as	ADP
gujaf-85	167	22	at	at	ADP
gujaf-85	167	23	8	8	NUM
gujaf-85	167	24	january	january	PROPN
gujaf-85	167	25	2018	2018	NUM
gujaf-85	167	26	,	,	PUNCT
gujaf-85	167	27	the	the	DET
gujaf-85	167	28	sum	sum	NOUN
gujaf-85	167	29	was	be	AUX
gujaf-85	167	30	then	then	ADV
gujaf-85	167	31	divided	divide	VERB
gujaf-85	167	32	by	by	ADP
gujaf-85	167	33	two	two	NUM
gujaf-85	167	34	to	to	PART
gujaf-85	167	35	arrive	arrive	VERB
gujaf-85	167	36	at	at	ADP
gujaf-85	167	37	the	the	DET
gujaf-85	167	38	average	average	ADJ
gujaf-85	167	39	firm	firm	ADJ
gujaf-85	167	40	size	size	NOUN
gujaf-85	167	41	of	of	ADP
gujaf-85	167	42	the	the	DET
gujaf-85	167	43	companies	company	NOUN
gujaf-85	167	44	.	.	PUNCT
gujaf-85	168	1	this	this	DET
gujaf-85	168	2	approach	approach	NOUN
gujaf-85	168	3	was	be	AUX
gujaf-85	168	4	used	use	VERB
gujaf-85	168	5	by	by	ADP
gujaf-85	168	6	sharifzadeh	sharifzadeh	PROPN
gujaf-85	168	7	(	(	PUNCT
gujaf-85	168	8	2006	2006	NUM
gujaf-85	168	9	)	)	PUNCT
gujaf-85	168	10	despite	despite	SCONJ
gujaf-85	168	11	limitation	limitation	NOUN
gujaf-85	168	12	of	of	ADP
gujaf-85	168	13	seasonal	seasonal	ADJ
gujaf-85	168	14	variation	variation	NOUN
gujaf-85	168	15	and	and	CCONJ
gujaf-85	168	16	techniques	technique	NOUN
gujaf-85	168	17	in	in	ADP
gujaf-85	168	18	obtaining	obtain	VERB
gujaf-85	168	19	average	average	NOUN
gujaf-85	168	20	for	for	ADP
gujaf-85	168	21	time	time	NOUN
gujaf-85	168	22	series	series	PROPN
gujaf-85	168	23	data	datum	NOUN
gujaf-85	168	24	often	often	ADV
gujaf-85	168	25	have	have	VERB
gujaf-85	168	26	limitations	limitation	NOUN
gujaf-85	168	27	in	in	ADP
gujaf-85	168	28	dealing	deal	VERB
gujaf-85	168	29	with	with	ADP
gujaf-85	168	30	seasonal	seasonal	ADJ
gujaf-85	168	31	variations	variation	NOUN
gujaf-85	168	32	(	(	PUNCT
gujaf-85	168	33	bell	bell	NOUN
gujaf-85	168	34	&	&	CCONJ
gujaf-85	168	35	hillmer	hillmer	ADJ
gujaf-85	168	36	,	,	PUNCT
gujaf-85	168	37	1984	1984	NUM
gujaf-85	168	38	)	)	PUNCT
gujaf-85	168	39	.	.	PUNCT
gujaf-85	169	1	the	the	DET
gujaf-85	169	2	firm	firm	ADJ
gujaf-85	169	3	size	size	NOUN
gujaf-85	169	4	of	of	ADP
gujaf-85	169	5	all	all	DET
gujaf-85	169	6	the	the	DET
gujaf-85	169	7	companies	company	NOUN
gujaf-85	169	8	were	be	AUX
gujaf-85	169	9	arranged	arrange	VERB
gujaf-85	169	10	in	in	ADP
gujaf-85	169	11	ascending	ascend	VERB
gujaf-85	169	12	order	order	NOUN
gujaf-85	169	13	,	,	PUNCT
gujaf-85	169	14	and	and	CCONJ
gujaf-85	169	15	the	the	DET
gujaf-85	169	16	median	median	ADJ
gujaf-85	169	17	average	average	NOUN
gujaf-85	169	18	was	be	AUX
gujaf-85	169	19	obtained	obtain	VERB
gujaf-85	169	20	.	.	PUNCT
gujaf-85	170	1	companies	company	NOUN
gujaf-85	170	2	that	that	PRON
gujaf-85	170	3	fall	fall	VERB
gujaf-85	170	4	below	below	ADP
gujaf-85	170	5	the	the	DET
gujaf-85	170	6	median	median	NOUN
gujaf-85	170	7	are	be	AUX
gujaf-85	170	8	categorized	categorize	VERB
gujaf-85	170	9	as	as	ADP
gujaf-85	170	10	small	small	ADJ
gujaf-85	170	11	size	size	NOUN
gujaf-85	170	12	companies	company	NOUN
gujaf-85	170	13	,	,	PUNCT
gujaf-85	170	14	while	while	SCONJ
gujaf-85	170	15	companies	company	NOUN
gujaf-85	170	16	that	that	PRON
gujaf-85	170	17	are	be	AUX
gujaf-85	170	18	above	above	ADP
gujaf-85	170	19	the	the	DET
gujaf-85	170	20	median	median	NOUN
gujaf-85	170	21	were	be	AUX
gujaf-85	170	22	categorized	categorize	VERB
gujaf-85	170	23	as	as	ADP
gujaf-85	170	24	large	large	ADJ
gujaf-85	170	25	size	size	NOUN
gujaf-85	170	26	companies	company	NOUN
gujaf-85	170	27	.	.	PUNCT
gujaf-85	171	1	the	the	DET
gujaf-85	171	2	reason	reason	NOUN
gujaf-85	171	3	for	for	ADP
gujaf-85	171	4	the	the	DET
gujaf-85	171	5	approach	approach	NOUN
gujaf-85	171	6	is	be	AUX
gujaf-85	171	7	to	to	PART
gujaf-85	171	8	investigate	investigate	VERB
gujaf-85	171	9	effect	effect	NOUN
gujaf-85	171	10	of	of	ADP
gujaf-85	171	11	the	the	DET
gujaf-85	171	12	variables	variable	NOUN
gujaf-85	171	13	on	on	ADP
gujaf-85	171	14	the	the	DET
gujaf-85	171	15	returns	return	NOUN
gujaf-85	171	16	as	as	SCONJ
gujaf-85	171	17	raised	raise	VERB
gujaf-85	171	18	in	in	ADP
gujaf-85	171	19	the	the	DET
gujaf-85	171	20	hypothesis	hypothesis	NOUN
gujaf-85	171	21	statement	statement	NOUN
gujaf-85	171	22	.	.	PUNCT
gujaf-85	172	1	the	the	DET
gujaf-85	172	2	study	study	NOUN
gujaf-85	172	3	made	make	VERB
gujaf-85	172	4	use	use	NOUN
gujaf-85	172	5	of	of	ADP
gujaf-85	172	6	secondary	secondary	ADJ
gujaf-85	172	7	data	datum	NOUN
gujaf-85	172	8	extracted	extract	VERB
gujaf-85	172	9	from	from	ADP
gujaf-85	172	10	bloomberg	bloomberg	PROPN
gujaf-85	172	11	terminal	terminal	NOUN
gujaf-85	172	12	.	.	PUNCT
gujaf-85	173	1	share	share	NOUN
gujaf-85	173	2	prices	price	NOUN
gujaf-85	173	3	and	and	CCONJ
gujaf-85	173	4	firm	firm	ADJ
gujaf-85	173	5	size	size	NOUN
gujaf-85	173	6	were	be	AUX
gujaf-85	173	7	extracted	extract	VERB
gujaf-85	173	8	from	from	ADP
gujaf-85	173	9	the	the	DET
gujaf-85	173	10	bloomberg	bloomberg	PROPN
gujaf-85	173	11	terminal	terminal	NOUN
gujaf-85	173	12	.	.	PUNCT
gujaf-85	174	1	bloomberg	bloomberg	PROPN
gujaf-85	174	2	terminal	terminal	PROPN
gujaf-85	174	3	is	be	AUX
gujaf-85	174	4	a	a	DET
gujaf-85	174	5	financial	financial	ADJ
gujaf-85	174	6	data	data	NOUN
gujaf-85	174	7	base	base	NOUN
gujaf-85	174	8	that	that	PRON
gujaf-85	174	9	provides	provide	VERB
gujaf-85	174	10	financial	financial	ADJ
gujaf-85	174	11	information	information	NOUN
gujaf-85	174	12	to	to	ADP
gujaf-85	174	13	investors	investor	NOUN
gujaf-85	174	14	.	.	PUNCT
gujaf-85	175	1	it	it	PRON
gujaf-85	175	2	provides	provide	VERB
gujaf-85	175	3	access	access	NOUN
gujaf-85	175	4	to	to	ADP
gujaf-85	175	5	real	real	ADJ
gujaf-85	175	6	time	time	NOUN
gujaf-85	175	7	and	and	CCONJ
gujaf-85	175	8	historical	historical	ADJ
gujaf-85	175	9	financial	financial	ADJ
gujaf-85	175	10	information	information	NOUN
gujaf-85	175	11	(	(	PUNCT
gujaf-85	175	12	bloomberg	bloomberg	NOUN
gujaf-85	175	13	,	,	PUNCT
gujaf-85	175	14	2018	2018	NUM
gujaf-85	175	15	)	)	PUNCT
gujaf-85	175	16	.	.	PUNCT
gujaf-85	176	1	bloomberg	bloomberg	PROPN
gujaf-85	176	2	terminal	terminal	PROPN
gujaf-85	176	3	was	be	AUX
gujaf-85	176	4	used	use	VERB
gujaf-85	176	5	because	because	SCONJ
gujaf-85	176	6	monthly	monthly	ADJ
gujaf-85	176	7	share	share	NOUN
gujaf-85	176	8	prices	price	NOUN
gujaf-85	176	9	can	can	AUX
gujaf-85	176	10	not	not	PART
gujaf-85	176	11	be	be	AUX
gujaf-85	176	12	extracted	extract	VERB
gujaf-85	176	13	from	from	ADP
gujaf-85	176	14	annual	annual	ADJ
gujaf-85	176	15	report.cross	report.cross	NUM
gujaf-85	176	16	sectional	sectional	ADJ
gujaf-85	176	17	regression	regression	NOUN
gujaf-85	176	18	and	and	CCONJ
gujaf-85	176	19	z	z	NOUN
gujaf-85	176	20	-	-	PUNCT
gujaf-85	176	21	test	test	NOUN
gujaf-85	176	22	technique	technique	NOUN
gujaf-85	176	23	were	be	AUX
gujaf-85	176	24	used	use	VERB
gujaf-85	176	25	to	to	PART
gujaf-85	176	26	analyse	analyse	VERB
gujaf-85	176	27	the	the	DET
gujaf-85	176	28	data	datum	NOUN
gujaf-85	176	29	collected	collect	VERB
gujaf-85	176	30	.	.	PUNCT
gujaf-85	177	1	cross	cross	PROPN
gujaf-85	177	2	section	section	PROPN
gujaf-85	177	3	was	be	AUX
gujaf-85	177	4	used	use	VERB
gujaf-85	177	5	due	due	ADP
gujaf-85	177	6	to	to	ADP
gujaf-85	177	7	the	the	DET
gujaf-85	177	8	fact	fact	NOUN
gujaf-85	177	9	that	that	SCONJ
gujaf-85	177	10	the	the	DET
gujaf-85	177	11	variables	variable	NOUN
gujaf-85	177	12	constitute	constitute	VERB
gujaf-85	177	13	cross	cross	PROPN
gujaf-85	177	14	section	section	NOUN
gujaf-85	177	15	of	of	ADP
gujaf-85	177	16	companies	company	NOUN
gujaf-85	177	17	and	and	CCONJ
gujaf-85	177	18	no	no	DET
gujaf-85	177	19	time	time	NOUN
gujaf-85	177	20	series	series	NOUN
gujaf-85	177	21	.	.	PUNCT
gujaf-85	178	1	z	z	X
gujaf-85	178	2	-	-	PUNCT
gujaf-85	178	3	test	test	NOUN
gujaf-85	178	4	technique	technique	NOUN
gujaf-85	178	5	was	be	AUX
gujaf-85	178	6	used	use	VERB
gujaf-85	178	7	to	to	PART
gujaf-85	178	8	see	see	VERB
gujaf-85	178	9	differences	difference	NOUN
gujaf-85	178	10	in	in	ADP
gujaf-85	178	11	return	return	NOUN
gujaf-85	178	12	of	of	ADP
gujaf-85	178	13	small	small	ADJ
gujaf-85	178	14	size	size	NOUN
gujaf-85	178	15	firms	firm	NOUN
gujaf-85	178	16	and	and	CCONJ
gujaf-85	178	17	large	large	ADJ
gujaf-85	178	18	size	size	NOUN
gujaf-85	178	19	firms	firm	NOUN
gujaf-85	178	20	.	.	PUNCT
gujaf-85	179	1	table1	table1	PROPN
gujaf-85	179	2	:	:	PUNCT
gujaf-85	179	3	variable	variable	ADJ
gujaf-85	179	4	definitions	definition	NOUN
gujaf-85	179	5	and	and	CCONJ
gujaf-85	179	6	measurement	measurement	NOUN
gujaf-85	179	7	variable	variable	ADJ
gujaf-85	179	8	name	name	NOUN
gujaf-85	179	9	type	type	NOUN
gujaf-85	179	10	measurement	measurement	NOUN
gujaf-85	179	11	source	source	NOUN
gujaf-85	179	12	monthly	monthly	ADJ
gujaf-85	179	13	stock	stock	NOUN
gujaf-85	179	14	return	return	NOUN
gujaf-85	179	15	(	(	PUNCT
gujaf-85	179	16	rjt	rjt	NOUN
gujaf-85	179	17	)	)	PUNCT
gujaf-85	179	18	dependent	dependent	PROPN
gujaf-85	179	19	j	j	PROPN
gujaf-85	179	20	’s	’s	PART
gujaf-85	179	21	stock	stock	NOUN
gujaf-85	179	22	closing	closing	NOUN
gujaf-85	179	23	gprices	gprice	NOUN
gujaf-85	179	24	at	at	ADP
gujaf-85	179	25	the	the	DET
gujaf-85	179	26	last	last	ADJ
gujaf-85	179	27	trading	trading	NOUN
gujaf-85	179	28	day	day	NOUN
gujaf-85	179	29	of	of	ADP
gujaf-85	179	30	the	the	DET
gujaf-85	179	31	months	month	NOUN
gujaf-85	179	32	t	t	PROPN
gujaf-85	179	33	and	and	CCONJ
gujaf-85	179	34	t-1	t-1	PROPN
gujaf-85	179	35	respectively	respectively	ADV
gujaf-85	179	36	and	and	CCONJ
gujaf-85	179	37	djt	djt	PROPN
gujaf-85	179	38	is	be	AUX
gujaf-85	179	39	the	the	DET
gujaf-85	179	40	dividend	dividend	NOUN
gujaf-85	179	41	per	per	ADP
gujaf-85	179	42	share	share	NOUN
gujaf-85	179	43	paid	pay	VERB
gujaf-85	179	44	by	by	ADP
gujaf-85	179	45	company	company	PROPN
gujaf-85	179	46	j	j	PROPN
gujaf-85	179	47	to	to	ADP
gujaf-85	179	48	its	its	PRON
gujaf-85	179	49	common	common	ADJ
gujaf-85	179	50	stockholders	stockholder	NOUN
gujaf-85	179	51	during	during	ADP
gujaf-85	179	52	the	the	DET
gujaf-85	179	53	month	month	NOUN
gujaf-85	179	54	t.	t.	PROPN
gujaf-85	179	55	adjusted	adjust	VERB
gujaf-85	179	56	closing	closing	NOUN
gujaf-85	179	57	prices	price	NOUN
gujaf-85	179	58	was	be	AUX
gujaf-85	179	59	used	use	VERB
gujaf-85	179	60	to	to	PART
gujaf-85	179	61	account	account	VERB
gujaf-85	179	62	for	for	ADP
gujaf-85	179	63	dividend	dividend	NOUN
gujaf-85	179	64	effect	effect	NOUN
gujaf-85	179	65	(	(	PUNCT
gujaf-85	179	66	elliot	elliot	NOUN
gujaf-85	179	67	,	,	PUNCT
gujaf-85	179	68	1978	1978	NUM
gujaf-85	179	69	)	)	PUNCT
gujaf-85	179	70	firm	firm	ADJ
gujaf-85	179	71	size	size	NOUN
gujaf-85	179	72	(	(	PUNCT
gujaf-85	179	73	s	s	NOUN
gujaf-85	179	74	)	)	PUNCT
gujaf-85	179	75	independent	independent	ADJ
gujaf-85	179	76	price	price	NOUN
gujaf-85	179	77	*	*	PUNCT
gujaf-85	179	78	total	total	ADJ
gujaf-85	179	79	number	number	NOUN
gujaf-85	179	80	of	of	ADP
gujaf-85	179	81	outstanding	outstanding	ADJ
gujaf-85	179	82	shares	share	NOUN
gujaf-85	179	83	=	=	NOUN
gujaf-85	179	84	market	market	NOUN
gujaf-85	179	85	capitalization	capitalization	NOUN
gujaf-85	179	86	fama	fama	NOUN
gujaf-85	179	87	and	and	CCONJ
gujaf-85	179	88	french	french	ADJ
gujaf-85	179	89	(	(	PUNCT
gujaf-85	179	90	2015	2015	NUM
gujaf-85	179	91	)	)	PUNCT
gujaf-85	179	92	the	the	DET
gujaf-85	179	93	model	model	NOUN
gujaf-85	179	94	took	take	VERB
gujaf-85	179	95	the	the	DET
gujaf-85	179	96	following	follow	VERB
gujaf-85	179	97	form	form	NOUN
gujaf-85	179	98	:	:	PUNCT
gujaf-85	179	99	srtit	srtit	NOUN
gujaf-85	179	100	=	=	SYM
gujaf-85	180	1	β0	β0	PROPN
gujaf-85	180	2	+	+	PROPN
gujaf-85	180	3	β1fsit	β1fsit	PROPN
gujaf-85	180	4	+	+	CCONJ
gujaf-85	180	5	εit	εit	VERB
gujaf-85	180	6	.	.	PUNCT
gujaf-85	181	1	where	where	SCONJ
gujaf-85	181	2	,	,	PUNCT
gujaf-85	181	3	srtitrepresents	srtitrepresent	VERB
gujaf-85	181	4	stock	stock	NOUN
gujaf-85	181	5	returns	return	NOUN
gujaf-85	181	6	,	,	PUNCT
gujaf-85	181	7	β0	β0	ADP
gujaf-85	181	8	being	be	AUX
gujaf-85	181	9	the	the	DET
gujaf-85	181	10	constant	constant	ADJ
gujaf-85	181	11	and	and	CCONJ
gujaf-85	181	12	β1is	β1is	PUNCT
gujaf-85	181	13	the	the	DET
gujaf-85	181	14	coefficient	coefficient	NOUN
gujaf-85	181	15	for	for	ADP
gujaf-85	181	16	firm	firm	ADJ
gujaf-85	181	17	size	size	NOUN
gujaf-85	181	18	,	,	PUNCT
gujaf-85	181	19	and	and	CCONJ
gujaf-85	181	20	εit	εit	NOUN
gujaf-85	181	21	captures	capture	VERB
gujaf-85	181	22	the	the	DET
gujaf-85	181	23	stochastic	stochastic	ADJ
gujaf-85	181	24	disturbance	disturbance	NOUN
gujaf-85	181	25	(	(	PUNCT
gujaf-85	181	26	the	the	DET
gujaf-85	181	27	error	error	NOUN
gujaf-85	181	28	term	term	NOUN
gujaf-85	181	29	)	)	PUNCT
gujaf-85	181	30	.	.	PUNCT
gujaf-85	182	1	4	4	X
gujaf-85	182	2	.	.	NOUN
gujaf-85	182	3	results	result	NOUN
gujaf-85	182	4	and	and	CCONJ
gujaf-85	182	5	discussion	discussion	NOUN
gujaf-85	182	6	this	this	DET
gujaf-85	182	7	section	section	NOUN
gujaf-85	182	8	provides	provide	VERB
gujaf-85	182	9	a	a	DET
gujaf-85	182	10	detailed	detailed	ADJ
gujaf-85	182	11	discussion	discussion	NOUN
gujaf-85	182	12	on	on	ADP
gujaf-85	182	13	the	the	DET
gujaf-85	182	14	descriptive	descriptive	ADJ
gujaf-85	182	15	results	result	NOUN
gujaf-85	182	16	,	,	PUNCT
gujaf-85	182	17	diagnostic	diagnostic	ADJ
gujaf-85	182	18	test	test	NOUN
gujaf-85	182	19	conducted	conduct	VERB
gujaf-85	182	20	,	,	PUNCT
gujaf-85	182	21	and	and	CCONJ
gujaf-85	182	22	regression	regression	NOUN
gujaf-85	182	23	run	run	NOUN
gujaf-85	182	24	.	.	PUNCT
gujaf-85	183	1	interpretations	interpretation	NOUN
gujaf-85	183	2	of	of	ADP
gujaf-85	183	3	results	result	NOUN
gujaf-85	183	4	and	and	CCONJ
gujaf-85	183	5	hypotheses	hypothesis	NOUN
gujaf-85	183	6	tests	test	NOUN
gujaf-85	183	7	were	be	AUX
gujaf-85	183	8	explained	explain	VERB
gujaf-85	183	9	.	.	PUNCT
gujaf-85	184	1	contrast	contrast	NOUN
gujaf-85	184	2	and	and	CCONJ
gujaf-85	184	3	comparison	comparison	NOUN
gujaf-85	184	4	of	of	ADP
gujaf-85	184	5	results	result	NOUN
gujaf-85	184	6	with	with	ADP
gujaf-85	184	7	existing	exist	VERB
gujaf-85	184	8	literature	literature	NOUN
gujaf-85	184	9	stance	stance	NOUN
gujaf-85	184	10	was	be	AUX
gujaf-85	184	11	provided	provide	VERB
gujaf-85	184	12	under	under	ADP
gujaf-85	184	13	the	the	DET
gujaf-85	184	14	section	section	NOUN
gujaf-85	184	15	.	.	PUNCT
gujaf-85	185	1	finally	finally	ADV
gujaf-85	185	2	,	,	PUNCT
gujaf-85	185	3	the	the	DET
gujaf-85	185	4	economic	economic	ADJ
gujaf-85	185	5	value	value	NOUN
gujaf-85	185	6	of	of	ADP
gujaf-85	185	7	the	the	DET
gujaf-85	185	8	findings	finding	NOUN
gujaf-85	185	9	was	be	AUX
gujaf-85	185	10	revealed	reveal	VERB
gujaf-85	185	11	under	under	ADP
gujaf-85	185	12	recommendation	recommendation	NOUN
gujaf-85	185	13	of	of	ADP
gujaf-85	185	14	the	the	DET
gujaf-85	185	15	study	study	NOUN
gujaf-85	185	16	.	.	PUNCT
gujaf-85	186	1	table	table	NOUN
gujaf-85	186	2	2	2	NUM
gujaf-85	186	3	:	:	PUNCT
gujaf-85	186	4	descriptive	descriptive	ADJ
gujaf-85	186	5	statistics	statistic	NOUN
gujaf-85	186	6	variable	variable	ADJ
gujaf-85	186	7	observation	observation	NOUN
gujaf-85	186	8	mean	mean	VERB
gujaf-85	186	9	standard	standard	ADJ
gujaf-85	186	10	deviation	deviation	NOUN
gujaf-85	186	11	minimum	minimum	ADJ
gujaf-85	186	12	maximum	maximum	ADJ
gujaf-85	186	13	skewness	skewness	NOUN
gujaf-85	186	14	kurtosis	kurtosis	VERB
gujaf-85	186	15	stock	stock	NOUN
gujaf-85	186	16	returns	return	NOUN
gujaf-85	186	17	103	103	NUM
gujaf-85	186	18	0.38	0.38	NUM
gujaf-85	186	19	%	%	NOUN
gujaf-85	186	20	1.5	1.5	NUM
gujaf-85	186	21	%	%	NOUN
gujaf-85	186	22	-3.2	-3.2	PROPN
gujaf-85	186	23	%	%	NOUN
gujaf-85	186	24	4.6	4.6	NUM
gujaf-85	186	25	%	%	NOUN
gujaf-85	186	26	0.1099	0.1099	NUM
gujaf-85	186	27	0.1510	0.1510	NUM
gujaf-85	186	28	9	9	NUM
gujaf-85	186	29	firm	firm	ADJ
gujaf-85	186	30	size	size	NOUN
gujaf-85	186	31	103	103	NUM
gujaf-85	186	32	107896.3	107896.3	NUM
gujaf-85	186	33	410033.8	410033.8	NUM
gujaf-85	186	34	198.82	198.82	NUM
gujaf-85	186	35	3629458	3629458	NUM
gujaf-85	186	36	0.0000	0.0000	NUM
gujaf-85	186	37	0.0000	0.0000	NUM
gujaf-85	186	38	source	source	NOUN
gujaf-85	186	39	:	:	PUNCT
gujaf-85	186	40	stata	stata	PROPN
gujaf-85	186	41	,	,	PUNCT
gujaf-85	186	42	(	(	PUNCT
gujaf-85	186	43	2021	2021	NUM
gujaf-85	186	44	)	)	PUNCT
gujaf-85	186	45	the	the	DET
gujaf-85	186	46	above	above	ADJ
gujaf-85	186	47	table	table	NOUN
gujaf-85	186	48	2	2	NUM
gujaf-85	186	49	provides	provide	VERB
gujaf-85	186	50	information	information	NOUN
gujaf-85	186	51	that	that	PRON
gujaf-85	186	52	describes	describe	VERB
gujaf-85	186	53	the	the	DET
gujaf-85	186	54	data	datum	NOUN
gujaf-85	186	55	collected	collect	VERB
gujaf-85	186	56	.	.	PUNCT
gujaf-85	187	1	the	the	DET
gujaf-85	187	2	total	total	ADJ
gujaf-85	187	3	number	number	NOUN
gujaf-85	187	4	of	of	ADP
gujaf-85	187	5	observations	observation	NOUN
gujaf-85	187	6	is	be	AUX
gujaf-85	187	7	103	103	NUM
gujaf-85	187	8	.	.	PUNCT
gujaf-85	188	1	the	the	DET
gujaf-85	188	2	number	number	NOUN
gujaf-85	188	3	of	of	ADP
gujaf-85	188	4	observations	observation	NOUN
gujaf-85	188	5	reflects	reflect	VERB
gujaf-85	188	6	the	the	DET
gujaf-85	188	7	adjusted	adjusted	ADJ
gujaf-85	188	8	population	population	NOUN
gujaf-85	188	9	of	of	ADP
gujaf-85	188	10	103	103	NUM
gujaf-85	188	11	listed	list	VERB
gujaf-85	188	12	companies	company	NOUN
gujaf-85	188	13	in	in	ADP
gujaf-85	188	14	the	the	DET
gujaf-85	188	15	nigerian	nigerian	ADJ
gujaf-85	188	16	capital	capital	NOUN
gujaf-85	188	17	market	market	NOUN
gujaf-85	188	18	.	.	PUNCT
gujaf-85	189	1	the	the	DET
gujaf-85	189	2	average	average	ADJ
gujaf-85	189	3	expected	expect	VERB
gujaf-85	189	4	returns	return	NOUN
gujaf-85	189	5	of	of	ADP
gujaf-85	189	6	the	the	DET
gujaf-85	189	7	listed	list	VERB
gujaf-85	189	8	stock	stock	NOUN
gujaf-85	189	9	are	be	AUX
gujaf-85	189	10	0.38	0.38	NUM
gujaf-85	189	11	%	%	NOUN
gujaf-85	189	12	.	.	PUNCT
gujaf-85	190	1	the	the	DET
gujaf-85	190	2	minimum	minimum	NOUN
gujaf-85	190	3	expected	expect	VERB
gujaf-85	190	4	return	return	NOUN
gujaf-85	190	5	amongst	amongst	ADP
gujaf-85	190	6	the	the	DET
gujaf-85	190	7	stocks	stock	NOUN
gujaf-85	190	8	has	have	VERB
gujaf-85	190	9	an	an	DET
gujaf-85	190	10	expected	expect	VERB
gujaf-85	190	11	return	return	NOUN
gujaf-85	190	12	of	of	ADP
gujaf-85	190	13	-3.2	-3.2	PROPN
gujaf-85	190	14	%	%	NOUN
gujaf-85	190	15	.	.	PUNCT
gujaf-85	191	1	the	the	DET
gujaf-85	191	2	stock	stock	NOUN
gujaf-85	191	3	that	that	PRON
gujaf-85	191	4	represents	represent	VERB
gujaf-85	191	5	the	the	DET
gujaf-85	191	6	figure	figure	NOUN
gujaf-85	191	7	is	be	AUX
gujaf-85	191	8	morison	morison	PROPN
gujaf-85	191	9	nl	nl	PROPN
gujaf-85	191	10	equity	equity	PROPN
gujaf-85	191	11	.	.	PUNCT
gujaf-85	192	1	stock	stock	NOUN
gujaf-85	192	2	with	with	ADP
gujaf-85	192	3	the	the	DET
gujaf-85	192	4	maximum	maximum	ADJ
gujaf-85	192	5	expected	expect	VERB
gujaf-85	192	6	return	return	NOUN
gujaf-85	192	7	has	have	VERB
gujaf-85	192	8	a	a	DET
gujaf-85	192	9	return	return	NOUN
gujaf-85	192	10	of	of	ADP
gujaf-85	192	11	4.6	4.6	NUM
gujaf-85	192	12	%	%	NOUN
gujaf-85	192	13	.	.	PUNCT
gujaf-85	193	1	the	the	DET
gujaf-85	193	2	stock	stock	NOUN
gujaf-85	193	3	that	that	PRON
gujaf-85	193	4	represents	represent	VERB
gujaf-85	193	5	the	the	DET
gujaf-85	193	6	figure	figure	NOUN
gujaf-85	193	7	is	be	AUX
gujaf-85	193	8	fortismf	fortismf	PROPN
gujaf-85	193	9	nl	nl	PROPN
gujaf-85	193	10	equity	equity	PROPN
gujaf-85	193	11	.	.	PUNCT
gujaf-85	194	1	the	the	DET
gujaf-85	194	2	standard	standard	ADJ
gujaf-85	194	3	deviation	deviation	NOUN
gujaf-85	194	4	for	for	ADP
gujaf-85	194	5	expected	expect	VERB
gujaf-85	194	6	return	return	NOUN
gujaf-85	194	7	is	be	AUX
gujaf-85	194	8	1.5	1.5	NUM
gujaf-85	194	9	%	%	NOUN
gujaf-85	194	10	.	.	PUNCT
gujaf-85	195	1	the	the	DET
gujaf-85	195	2	figure	figure	NOUN
gujaf-85	195	3	of	of	ADP
gujaf-85	195	4	the	the	DET
gujaf-85	195	5	standard	standard	ADJ
gujaf-85	195	6	deviation	deviation	NOUN
gujaf-85	195	7	is	be	AUX
gujaf-85	195	8	not	not	PART
gujaf-85	195	9	far	far	ADV
gujaf-85	195	10	away	away	ADV
gujaf-85	195	11	from	from	ADP
gujaf-85	195	12	the	the	DET
gujaf-85	195	13	mean	mean	NOUN
gujaf-85	195	14	,	,	PUNCT
gujaf-85	195	15	hence	hence	ADV
gujaf-85	195	16	,	,	PUNCT
gujaf-85	195	17	signalling	signal	VERB
gujaf-85	195	18	normality	normality	NOUN
gujaf-85	195	19	of	of	ADP
gujaf-85	195	20	the	the	DET
gujaf-85	195	21	variable	variable	ADJ
gujaf-85	195	22	distribution	distribution	NOUN
gujaf-85	195	23	.	.	PUNCT
gujaf-85	196	1	similarly	similarly	ADV
gujaf-85	196	2	,	,	PUNCT
gujaf-85	196	3	the	the	DET
gujaf-85	196	4	level	level	NOUN
gujaf-85	196	5	of	of	ADP
gujaf-85	196	6	skewness	skewness	NOUN
gujaf-85	196	7	and	and	CCONJ
gujaf-85	196	8	kurtosis	kurtosis	NOUN
gujaf-85	196	9	are	be	AUX
gujaf-85	196	10	below	below	ADP
gujaf-85	196	11	0	0	NUM
gujaf-85	196	12	and	and	CCONJ
gujaf-85	196	13	1	1	NUM
gujaf-85	196	14	respectively	respectively	ADV
gujaf-85	196	15	.	.	PUNCT
gujaf-85	197	1	the	the	DET
gujaf-85	197	2	rule	rule	NOUN
gujaf-85	197	3	of	of	ADP
gujaf-85	197	4	thumb	thumb	NOUN
gujaf-85	197	5	is	be	AUX
gujaf-85	197	6	that	that	SCONJ
gujaf-85	197	7	for	for	SCONJ
gujaf-85	197	8	variable	variable	NOUN
gujaf-85	197	9	to	to	PART
gujaf-85	197	10	be	be	AUX
gujaf-85	197	11	normally	normally	ADV
gujaf-85	197	12	distributed	distribute	VERB
gujaf-85	197	13	,	,	PUNCT
gujaf-85	197	14	the	the	DET
gujaf-85	197	15	skewness	skewness	NOUN
gujaf-85	197	16	level	level	NOUN
gujaf-85	197	17	should	should	AUX
gujaf-85	197	18	not	not	PART
gujaf-85	197	19	exceed	exceed	VERB
gujaf-85	197	20	0	0	NUM
gujaf-85	197	21	and	and	CCONJ
gujaf-85	197	22	1	1	NUM
gujaf-85	197	23	respectively(jammalamadaka	respectively(jammalamadaka	NOUN
gujaf-85	197	24	,	,	PUNCT
gujaf-85	197	25	taufer	taufer	NOUN
gujaf-85	197	26	,	,	PUNCT
gujaf-85	197	27	&	&	CCONJ
gujaf-85	197	28	terdik	terdik	VERB
gujaf-85	197	29	,	,	PUNCT
gujaf-85	197	30	2021	2021	NUM
gujaf-85	197	31	)	)	PUNCT
gujaf-85	197	32	.	.	PUNCT
gujaf-85	198	1	this	this	PRON
gujaf-85	198	2	further	far	ADV
gujaf-85	198	3	reinforces	reinforce	VERB
gujaf-85	198	4	normality	normality	ADJ
gujaf-85	198	5	assumption	assumption	NOUN
gujaf-85	198	6	of	of	ADP
gujaf-85	198	7	the	the	DET
gujaf-85	198	8	expected	expect	VERB
gujaf-85	198	9	return	return	NOUN
gujaf-85	198	10	variable	variable	NOUN
gujaf-85	198	11	.	.	PUNCT
gujaf-85	199	1	furthermore	furthermore	ADV
gujaf-85	199	2	,	,	PUNCT
gujaf-85	199	3	the	the	DET
gujaf-85	199	4	table	table	NOUN
gujaf-85	199	5	2	2	NUM
gujaf-85	199	6	revealed	reveal	VERB
gujaf-85	199	7	that	that	SCONJ
gujaf-85	199	8	the	the	DET
gujaf-85	199	9	average	average	ADJ
gujaf-85	199	10	firm	firm	ADJ
gujaf-85	199	11	size	size	NOUN
gujaf-85	199	12	is	be	AUX
gujaf-85	199	13	n107896.3million	n107896.3million	NOUN
gujaf-85	199	14	.	.	PUNCT
gujaf-85	200	1	this	this	PRON
gujaf-85	200	2	is	be	AUX
gujaf-85	200	3	an	an	DET
gujaf-85	200	4	indicator	indicator	NOUN
gujaf-85	200	5	that	that	PRON
gujaf-85	200	6	stocks	stock	NOUN
gujaf-85	200	7	in	in	ADP
gujaf-85	200	8	the	the	DET
gujaf-85	200	9	nigeria	nigeria	PROPN
gujaf-85	200	10	capital	capital	NOUN
gujaf-85	200	11	market	market	NOUN
gujaf-85	200	12	have	have	VERB
gujaf-85	200	13	a	a	DET
gujaf-85	200	14	market	market	NOUN
gujaf-85	200	15	capitalization	capitalization	NOUN
gujaf-85	200	16	of	of	ADP
gujaf-85	200	17	n107896.3million	n107896.3million	NOUN
gujaf-85	200	18	.	.	PUNCT
gujaf-85	201	1	the	the	DET
gujaf-85	201	2	minimum	minimum	ADJ
gujaf-85	201	3	value	value	NOUN
gujaf-85	201	4	of	of	ADP
gujaf-85	201	5	n198.82million	n198.82million	NOUN
gujaf-85	201	6	is	be	AUX
gujaf-85	201	7	an	an	DET
gujaf-85	201	8	indicator	indicator	NOUN
gujaf-85	201	9	of	of	ADP
gujaf-85	201	10	the	the	DET
gujaf-85	201	11	smallest	small	ADJ
gujaf-85	201	12	size	size	NOUN
gujaf-85	201	13	stock	stock	NOUN
gujaf-85	201	14	,	,	PUNCT
gujaf-85	201	15	which	which	PRON
gujaf-85	201	16	is	be	AUX
gujaf-85	201	17	transexp	transexp	PROPN
gujaf-85	201	18	nl	nl	PROPN
gujaf-85	201	19	equity	equity	PROPN
gujaf-85	201	20	.	.	PUNCT
gujaf-85	202	1	the	the	DET
gujaf-85	202	2	maximum	maximum	ADJ
gujaf-85	202	3	value	value	NOUN
gujaf-85	202	4	of	of	ADP
gujaf-85	202	5	n3,629,458	n3,629,458	NOUN
gujaf-85	202	6	million	million	NUM
gujaf-85	202	7	is	be	AUX
gujaf-85	202	8	an	an	DET
gujaf-85	202	9	indicator	indicator	NOUN
gujaf-85	202	10	of	of	ADP
gujaf-85	202	11	the	the	DET
gujaf-85	202	12	largest	large	ADJ
gujaf-85	202	13	size	size	NOUN
gujaf-85	202	14	stock	stock	NOUN
gujaf-85	202	15	,	,	PUNCT
gujaf-85	202	16	which	which	PRON
gujaf-85	202	17	is	be	AUX
gujaf-85	202	18	dangcem	dangcem	ADJ
gujaf-85	202	19	nl	nl	PROPN
gujaf-85	202	20	equity	equity	PROPN
gujaf-85	202	21	.	.	PUNCT
gujaf-85	203	1	the	the	DET
gujaf-85	203	2	standard	standard	ADJ
gujaf-85	203	3	deviation	deviation	NOUN
gujaf-85	203	4	of	of	ADP
gujaf-85	203	5	410033.8	410033.8	NUM
gujaf-85	203	6	is	be	AUX
gujaf-85	203	7	value	value	NOUN
gujaf-85	203	8	not	not	PART
gujaf-85	203	9	far	far	ADV
gujaf-85	203	10	away	away	ADV
gujaf-85	203	11	from	from	ADP
gujaf-85	203	12	the	the	DET
gujaf-85	203	13	mean	mean	NOUN
gujaf-85	203	14	of	of	ADP
gujaf-85	203	15	n107896.3	n107896.3	NOUN
gujaf-85	203	16	,	,	PUNCT
gujaf-85	203	17	which	which	PRON
gujaf-85	203	18	is	be	AUX
gujaf-85	203	19	an	an	DET
gujaf-85	203	20	indicator	indicator	NOUN
gujaf-85	203	21	that	that	SCONJ
gujaf-85	203	22	the	the	DET
gujaf-85	203	23	data	data	NOUN
gujaf-85	203	24	is	be	AUX
gujaf-85	203	25	normally	normally	ADV
gujaf-85	203	26	distributed	distribute	VERB
gujaf-85	203	27	.	.	PUNCT
gujaf-85	204	1	the	the	DET
gujaf-85	204	2	skewness	skewness	NOUN
gujaf-85	204	3	0.0000	0.0000	NUM
gujaf-85	204	4	and	and	CCONJ
gujaf-85	204	5	kurtosis	kurtosis	VERB
gujaf-85	204	6	0.0000	0.0000	NUM
gujaf-85	204	7	further	far	ADV
gujaf-85	204	8	reinforces	reinforce	VERB
gujaf-85	204	9	the	the	DET
gujaf-85	204	10	assumption	assumption	NOUN
gujaf-85	204	11	of	of	ADP
gujaf-85	204	12	the	the	DET
gujaf-85	204	13	normality	normality	NOUN
gujaf-85	204	14	of	of	ADP
gujaf-85	204	15	the	the	DET
gujaf-85	204	16	variable	variable	ADJ
gujaf-85	204	17	distribution	distribution	NOUN
gujaf-85	204	18	.	.	PUNCT
gujaf-85	205	1	the	the	DET
gujaf-85	205	2	normality	normality	NOUN
gujaf-85	205	3	suggests	suggest	VERB
gujaf-85	205	4	that	that	SCONJ
gujaf-85	205	5	the	the	DET
gujaf-85	205	6	data	datum	NOUN
gujaf-85	205	7	are	be	AUX
gujaf-85	205	8	not	not	PART
gujaf-85	205	9	skewed	skewed	ADJ
gujaf-85	205	10	towards	towards	ADP
gujaf-85	205	11	a	a	DET
gujaf-85	205	12	particular	particular	ADJ
gujaf-85	205	13	direction	direction	NOUN
gujaf-85	205	14	,	,	PUNCT
gujaf-85	205	15	and	and	CCONJ
gujaf-85	205	16	the	the	DET
gujaf-85	205	17	absence	absence	NOUN
gujaf-85	205	18	of	of	ADP
gujaf-85	205	19	outliers	outlier	NOUN
gujaf-85	205	20	in	in	ADP
gujaf-85	205	21	the	the	DET
gujaf-85	205	22	variable	variable	ADJ
gujaf-85	205	23	distribution	distribution	NOUN
gujaf-85	205	24	.	.	PUNCT
gujaf-85	206	1	table	table	NOUN
gujaf-85	206	2	3	3	NUM
gujaf-85	206	3	:	:	PUNCT
gujaf-85	206	4	summary	summary	NOUN
gujaf-85	206	5	of	of	ADP
gujaf-85	206	6	regression	regression	NOUN
gujaf-85	206	7	result	result	VERB
gujaf-85	206	8	stock	stock	NOUN
gujaf-85	206	9	returns	return	NOUN
gujaf-85	206	10	(	(	PUNCT
gujaf-85	206	11	srt	srt	NOUN
gujaf-85	206	12	)	)	PUNCT
gujaf-85	206	13	coefficients	coefficient	NOUN
gujaf-85	206	14	standard	standard	ADJ
gujaf-85	206	15	error	error	NOUN
gujaf-85	206	16	tvalue	tvalue	NOUN
gujaf-85	206	17	sig	sig	NOUN
gujaf-85	206	18	.	.	PUNCT
gujaf-85	207	1	level	level	NOUN
gujaf-85	207	2	β	β	PROPN
gujaf-85	207	3	f	f	PROPN
gujaf-85	207	4	statistics	statistic	NOUN
gujaf-85	207	5	adjusted	adjust	VERB
gujaf-85	207	6	r	r	NOUN
gujaf-85	207	7	-	-	PUNCT
gujaf-85	207	8	squared	square	VERB
gujaf-85	207	9	regression	regression	NOUN
gujaf-85	207	10	result	result	NOUN
gujaf-85	207	11	firm	firm	ADJ
gujaf-85	207	12	size	size	NOUN
gujaf-85	207	13	(	(	PUNCT
gujaf-85	207	14	fs	fs	PROPN
gujaf-85	207	15	)	)	PUNCT
gujaf-85	207	16	0.09	0.09	NUM
gujaf-85	207	17	0.03	0.03	NUM
gujaf-85	207	18	6.14	6.14	NUM
gujaf-85	207	19	3.59	3.59	NUM
gujaf-85	207	20	1.71	1.71	NUM
gujaf-85	207	21	0.090	0.090	NUM
gujaf-85	207	22	source	source	NOUN
gujaf-85	207	23	:	:	PUNCT
gujaf-85	207	24	stata	stata	NOUN
gujaf-85	207	25	(	(	PUNCT
gujaf-85	207	26	2021	2021	NUM
gujaf-85	207	27	)	)	PUNCT
gujaf-85	207	28	the	the	DET
gujaf-85	207	29	above	above	ADJ
gujaf-85	207	30	table	table	NOUN
gujaf-85	207	31	4.2	4.2	NUM
gujaf-85	207	32	provides	provide	VERB
gujaf-85	207	33	information	information	NOUN
gujaf-85	207	34	related	relate	VERB
gujaf-85	207	35	to	to	PART
gujaf-85	207	36	cross	cross	VERB
gujaf-85	207	37	sectional	sectional	ADJ
gujaf-85	207	38	regression	regression	NOUN
gujaf-85	207	39	conducted	conduct	VERB
gujaf-85	207	40	for	for	ADP
gujaf-85	207	41	the	the	DET
gujaf-85	207	42	study	study	NOUN
gujaf-85	207	43	.	.	PUNCT
gujaf-85	208	1	the	the	DET
gujaf-85	208	2	f	f	PROPN
gujaf-85	208	3	-	-	PUNCT
gujaf-85	208	4	statistics	statistic	NOUN
gujaf-85	208	5	is	be	AUX
gujaf-85	208	6	statistically	statistically	ADV
gujaf-85	208	7	significant	significant	ADJ
gujaf-85	208	8	at	at	ADP
gujaf-85	208	9	10	10	NUM
gujaf-85	208	10	%	%	NOUN
gujaf-85	208	11	level	level	NOUN
gujaf-85	208	12	of	of	ADP
gujaf-85	208	13	significance	significance	NOUN
gujaf-85	208	14	.	.	PUNCT
gujaf-85	209	1	the	the	DET
gujaf-85	209	2	significance	significance	NOUN
gujaf-85	209	3	of	of	ADP
gujaf-85	209	4	the	the	DET
gujaf-85	209	5	f	f	PROPN
gujaf-85	209	6	-	-	PUNCT
gujaf-85	209	7	statistics	statistics	PROPN
gujaf-85	209	8	demonstrates	demonstrate	VERB
gujaf-85	209	9	that	that	SCONJ
gujaf-85	209	10	the	the	DET
gujaf-85	209	11	model	model	NOUN
gujaf-85	209	12	is	be	AUX
gujaf-85	209	13	fit	fit	ADJ
gujaf-85	209	14	to	to	PART
gujaf-85	209	15	conduct	conduct	VERB
gujaf-85	209	16	analysis	analysis	NOUN
gujaf-85	209	17	,	,	PUNCT
gujaf-85	209	18	and	and	CCONJ
gujaf-85	209	19	the	the	DET
gujaf-85	209	20	independent	independent	ADJ
gujaf-85	209	21	variable	variable	NOUN
gujaf-85	209	22	is	be	AUX
gujaf-85	209	23	properly	properly	ADV
gujaf-85	209	24	selected	select	VERB
gujaf-85	209	25	.	.	PUNCT
gujaf-85	210	1	the	the	DET
gujaf-85	210	2	adjusted	adjusted	ADJ
gujaf-85	210	3	r	r	NOUN
gujaf-85	210	4	-	-	PUNCT
gujaf-85	210	5	squared	square	VERB
gujaf-85	210	6	of	of	ADP
gujaf-85	210	7	3	3	NUM
gujaf-85	210	8	%	%	NOUN
gujaf-85	210	9	revealed	reveal	VERB
gujaf-85	210	10	that	that	SCONJ
gujaf-85	210	11	3	3	NUM
gujaf-85	210	12	%	%	NOUN
gujaf-85	210	13	variation	variation	NOUN
gujaf-85	210	14	of	of	ADP
gujaf-85	210	15	stock	stock	NOUN
gujaf-85	210	16	return	return	NOUN
gujaf-85	210	17	is	be	AUX
gujaf-85	210	18	due	due	ADJ
gujaf-85	210	19	to	to	ADP
gujaf-85	210	20	firm	firm	ADJ
gujaf-85	210	21	size	size	NOUN
gujaf-85	210	22	,	,	PUNCT
gujaf-85	210	23	whilst	whilst	SCONJ
gujaf-85	210	24	97	97	NUM
gujaf-85	210	25	%	%	NOUN
gujaf-85	210	26	is	be	AUX
gujaf-85	210	27	due	due	ADJ
gujaf-85	210	28	to	to	ADP
gujaf-85	210	29	variables	variable	NOUN
gujaf-85	210	30	not	not	PART
gujaf-85	210	31	captured	capture	VERB
gujaf-85	210	32	in	in	ADP
gujaf-85	210	33	the	the	DET
gujaf-85	210	34	model	model	NOUN
gujaf-85	210	35	.	.	PUNCT
gujaf-85	211	1	in	in	ADP
gujaf-85	211	2	respect	respect	NOUN
gujaf-85	211	3	to	to	ADP
gujaf-85	211	4	the	the	DET
gujaf-85	211	5	regression	regression	NOUN
gujaf-85	211	6	coefficient	coefficient	NOUN
gujaf-85	211	7	,	,	PUNCT
gujaf-85	211	8	the	the	DET
gujaf-85	211	9	coefficient	coefficient	NOUN
gujaf-85	211	10	of	of	ADP
gujaf-85	211	11	6.14	6.14	NUM
gujaf-85	211	12	and	and	CCONJ
gujaf-85	211	13	the	the	DET
gujaf-85	211	14	p	p	NOUN
gujaf-85	211	15	-	-	PUNCT
gujaf-85	211	16	value	value	NOUN
gujaf-85	211	17	of	of	ADP
gujaf-85	211	18	0.09	0.09	NUM
gujaf-85	211	19	suggest	suggest	VERB
gujaf-85	211	20	that	that	SCONJ
gujaf-85	211	21	there	there	PRON
gujaf-85	211	22	is	be	VERB
gujaf-85	211	23	positive	positive	ADJ
gujaf-85	211	24	and	and	CCONJ
gujaf-85	211	25	significant	significant	ADJ
gujaf-85	211	26	relationship	relationship	NOUN
gujaf-85	211	27	between	between	ADP
gujaf-85	211	28	firm	firm	ADJ
gujaf-85	211	29	size	size	NOUN
gujaf-85	211	30	and	and	CCONJ
gujaf-85	211	31	expected	expect	VERB
gujaf-85	211	32	returns	return	NOUN
gujaf-85	211	33	.	.	PUNCT
gujaf-85	212	1	it	it	PRON
gujaf-85	212	2	implies	imply	VERB
gujaf-85	212	3	a	a	DET
gujaf-85	212	4	unit	unit	NOUN
gujaf-85	212	5	increase	increase	NOUN
gujaf-85	212	6	in	in	ADP
gujaf-85	212	7	market	market	NOUN
gujaf-85	212	8	capitalisation	capitalisation	NOUN
gujaf-85	212	9	would	would	AUX
gujaf-85	212	10	result	result	VERB
gujaf-85	212	11	to	to	ADP
gujaf-85	212	12	an	an	DET
gujaf-85	212	13	increase	increase	NOUN
gujaf-85	212	14	expected	expect	VERB
gujaf-85	212	15	returns	return	NOUN
gujaf-85	212	16	by	by	ADP
gujaf-85	212	17	10	10	NUM
gujaf-85	212	18	6.14	6.14	NUM
gujaf-85	212	19	%	%	NOUN
gujaf-85	212	20	.	.	PUNCT
gujaf-85	213	1	the	the	DET
gujaf-85	213	2	implication	implication	NOUN
gujaf-85	213	3	of	of	ADP
gujaf-85	213	4	the	the	DET
gujaf-85	213	5	finding	finding	NOUN
gujaf-85	213	6	is	be	AUX
gujaf-85	213	7	that	that	DET
gujaf-85	213	8	increase	increase	NOUN
gujaf-85	213	9	in	in	ADP
gujaf-85	213	10	firm	firm	ADJ
gujaf-85	213	11	size	size	NOUN
gujaf-85	213	12	results	result	NOUN
gujaf-85	213	13	in	in	ADP
gujaf-85	213	14	increase	increase	NOUN
gujaf-85	213	15	in	in	ADP
gujaf-85	213	16	profitability	profitability	NOUN
gujaf-85	213	17	because	because	SCONJ
gujaf-85	213	18	of	of	ADP
gujaf-85	213	19	economies	economy	NOUN
gujaf-85	213	20	of	of	ADP
gujaf-85	213	21	scales	scale	NOUN
gujaf-85	213	22	derived	derive	VERB
gujaf-85	213	23	from	from	ADP
gujaf-85	213	24	firm	firm	ADJ
gujaf-85	213	25	operations	operation	NOUN
gujaf-85	213	26	.	.	PUNCT
gujaf-85	214	1	also	also	ADV
gujaf-85	214	2	,	,	PUNCT
gujaf-85	214	3	the	the	DET
gujaf-85	214	4	increased	increase	VERB
gujaf-85	214	5	size	size	NOUN
gujaf-85	214	6	allows	allow	VERB
gujaf-85	214	7	for	for	ADP
gujaf-85	214	8	diversification	diversification	NOUN
gujaf-85	214	9	that	that	PRON
gujaf-85	214	10	reduces	reduce	VERB
gujaf-85	214	11	uncertainties	uncertainty	NOUN
gujaf-85	214	12	surrounding	surround	VERB
gujaf-85	214	13	future	future	ADJ
gujaf-85	214	14	cash	cash	NOUN
gujaf-85	214	15	flow	flow	NOUN
gujaf-85	214	16	.	.	PUNCT
gujaf-85	215	1	a	a	DET
gujaf-85	215	2	reduction	reduction	NOUN
gujaf-85	215	3	in	in	ADP
gujaf-85	215	4	uncertainty	uncertainty	NOUN
gujaf-85	215	5	in	in	ADP
gujaf-85	215	6	future	future	ADJ
gujaf-85	215	7	cash	cash	NOUN
gujaf-85	215	8	flow	flow	NOUN
gujaf-85	215	9	leads	lead	VERB
gujaf-85	215	10	to	to	PART
gujaf-85	215	11	decline	decline	VERB
gujaf-85	215	12	in	in	ADP
gujaf-85	215	13	cost	cost	NOUN
gujaf-85	215	14	of	of	ADP
gujaf-85	215	15	capital	capital	NOUN
gujaf-85	215	16	,	,	PUNCT
gujaf-85	215	17	thus	thus	ADV
gujaf-85	215	18	,	,	PUNCT
gujaf-85	215	19	resulting	result	VERB
gujaf-85	215	20	in	in	ADP
gujaf-85	215	21	increase	increase	NOUN
gujaf-85	215	22	in	in	ADP
gujaf-85	215	23	firm	firm	ADJ
gujaf-85	215	24	value	value	NOUN
gujaf-85	215	25	.	.	PUNCT
gujaf-85	216	1	in	in	ADP
gujaf-85	216	2	addition	addition	NOUN
gujaf-85	216	3	to	to	ADP
gujaf-85	216	4	that	that	PRON
gujaf-85	216	5	,	,	PUNCT
gujaf-85	216	6	size	size	NOUN
gujaf-85	216	7	eases	ease	VERB
gujaf-85	216	8	access	access	NOUN
gujaf-85	216	9	to	to	ADP
gujaf-85	216	10	financing	financing	NOUN
gujaf-85	216	11	that	that	PRON
gujaf-85	216	12	provides	provide	VERB
gujaf-85	216	13	competitive	competitive	ADJ
gujaf-85	216	14	advantage	advantage	NOUN
gujaf-85	216	15	to	to	PART
gujaf-85	216	16	finance	finance	VERB
gujaf-85	216	17	investment	investment	NOUN
gujaf-85	216	18	opportunities	opportunity	NOUN
gujaf-85	216	19	.	.	PUNCT
gujaf-85	217	1	moreover	moreover	ADV
gujaf-85	217	2	,	,	PUNCT
gujaf-85	217	3	the	the	DET
gujaf-85	217	4	finding	finding	NOUN
gujaf-85	217	5	is	be	AUX
gujaf-85	217	6	in	in	ADP
gujaf-85	217	7	line	line	NOUN
gujaf-85	217	8	product	product	NOUN
gujaf-85	217	9	life	life	NOUN
gujaf-85	217	10	cycle	cycle	NOUN
gujaf-85	217	11	theory	theory	NOUN
gujaf-85	217	12	that	that	PRON
gujaf-85	217	13	argued	argue	VERB
gujaf-85	217	14	as	as	SCONJ
gujaf-85	217	15	firms	firm	NOUN
gujaf-85	217	16	grow	grow	VERB
gujaf-85	217	17	from	from	ADP
gujaf-85	217	18	introduction	introduction	NOUN
gujaf-85	217	19	to	to	ADP
gujaf-85	217	20	maturity	maturity	NOUN
gujaf-85	217	21	,	,	PUNCT
gujaf-85	217	22	their	their	PRON
gujaf-85	217	23	profitability	profitability	NOUN
gujaf-85	217	24	increases	increase	VERB
gujaf-85	217	25	to	to	ADP
gujaf-85	217	26	due	due	ADP
gujaf-85	217	27	to	to	ADP
gujaf-85	217	28	reduced	reduce	VERB
gujaf-85	217	29	operating	operating	NOUN
gujaf-85	217	30	cost	cost	NOUN
gujaf-85	217	31	.	.	PUNCT
gujaf-85	218	1	similarly	similarly	ADV
gujaf-85	218	2	,	,	PUNCT
gujaf-85	218	3	the	the	DET
gujaf-85	218	4	finding	finding	NOUN
gujaf-85	218	5	is	be	AUX
gujaf-85	218	6	in	in	ADP
gujaf-85	218	7	line	line	NOUN
gujaf-85	218	8	with	with	ADP
gujaf-85	218	9	the	the	DET
gujaf-85	218	10	following	follow	VERB
gujaf-85	218	11	empirical	empirical	ADJ
gujaf-85	218	12	studies	study	NOUN
gujaf-85	218	13	that	that	PRON
gujaf-85	218	14	obtained	obtain	VERB
gujaf-85	218	15	positive	positive	ADJ
gujaf-85	218	16	significant	significant	ADJ
gujaf-85	218	17	relationship	relationship	NOUN
gujaf-85	218	18	between	between	ADP
gujaf-85	218	19	firm	firm	ADJ
gujaf-85	218	20	size	size	NOUN
gujaf-85	218	21	and	and	CCONJ
gujaf-85	218	22	financial	financial	ADJ
gujaf-85	218	23	performance	performance	NOUN
gujaf-85	218	24	.	.	PUNCT
gujaf-85	219	1	table	table	NOUN
gujaf-85	219	2	4	4	NUM
gujaf-85	219	3	:	:	PUNCT
gujaf-85	219	4	results	result	NOUN
gujaf-85	219	5	of	of	ADP
gujaf-85	219	6	the	the	DET
gujaf-85	219	7	z	z	NOUN
gujaf-85	219	8	test	test	NOUN
gujaf-85	219	9	for	for	ADP
gujaf-85	219	10	comparing	compare	VERB
gujaf-85	219	11	small	small	ADJ
gujaf-85	219	12	and	and	CCONJ
gujaf-85	219	13	large	large	ADJ
gujaf-85	219	14	companies	company	NOUN
gujaf-85	219	15	'	'	PART
gujaf-85	219	16	average	average	ADJ
gujaf-85	219	17	returns	return	NOUN
gujaf-85	219	18	z	z	NOUN
gujaf-85	219	19	-	-	PUNCT
gujaf-85	219	20	test	test	NOUN
gujaf-85	219	21	:	:	PUNCT
gujaf-85	219	22	two	two	NUM
gujaf-85	219	23	sample	sample	NOUN
gujaf-85	219	24	for	for	ADP
gujaf-85	219	25	means	mean	VERB
gujaf-85	219	26	small	small	ADJ
gujaf-85	219	27	size	size	NOUN
gujaf-85	219	28	companies	company	NOUN
gujaf-85	219	29	large	large	ADJ
gujaf-85	219	30	size	size	NOUN
gujaf-85	219	31	companies	company	NOUN
gujaf-85	219	32	mean	mean	VERB
gujaf-85	219	33	0.00	0.00	NUM
gujaf-85	219	34	0.010092882	0.010092882	NUM
gujaf-85	219	35	known	know	VERB
gujaf-85	219	36	variance	variance	NOUN
gujaf-85	219	37	0.00	0.00	NUM
gujaf-85	219	38	0.000217	0.000217	NUM
gujaf-85	219	39	observations	observation	NOUN
gujaf-85	219	40	52.00	52.00	NUM
gujaf-85	219	41	52	52	NUM
gujaf-85	219	42	hypothesized	hypothesize	VERB
gujaf-85	219	43	mean	mean	ADJ
gujaf-85	219	44	difference	difference	NOUN
gujaf-85	219	45	0.00	0.00	NUM
gujaf-85	219	46	z	z	NOUN
gujaf-85	219	47	-4.74	-4.74	NUM
gujaf-85	219	48	p(z<=z	p(z<=z	ADJ
gujaf-85	219	49	)	)	PUNCT
gujaf-85	219	50	one	one	NUM
gujaf-85	219	51	-	-	PUNCT
gujaf-85	219	52	tail	tail	NOUN
gujaf-85	219	53	0.00	0.00	NUM
gujaf-85	219	54	z	z	NOUN
gujaf-85	219	55	critical	critical	ADJ
gujaf-85	219	56	one	one	NUM
gujaf-85	219	57	-	-	PUNCT
gujaf-85	219	58	tail	tail	NOUN
gujaf-85	219	59	1.64	1.64	NUM
gujaf-85	219	60	p(z<=z	p(z<=z	NUM
gujaf-85	219	61	)	)	PUNCT
gujaf-85	219	62	two	two	NUM
gujaf-85	219	63	-	-	PUNCT
gujaf-85	219	64	tail	tail	NOUN
gujaf-85	219	65	0.000	0.000	NUM
gujaf-85	219	66	z	z	NUM
gujaf-85	219	67	critical	critical	ADJ
gujaf-85	219	68	two	two	NUM
gujaf-85	219	69	-	-	PUNCT
gujaf-85	219	70	tail	tail	NOUN
gujaf-85	219	71	1.96	1.96	NUM
gujaf-85	219	72	source	source	NOUN
gujaf-85	219	73	:	:	PUNCT
gujaf-85	219	74	excel	excel	NOUN
gujaf-85	219	75	(	(	PUNCT
gujaf-85	219	76	2021	2021	NUM
gujaf-85	219	77	)	)	PUNCT
gujaf-85	219	78	the	the	DET
gujaf-85	219	79	z	z	NOUN
gujaf-85	219	80	-	-	PUNCT
gujaf-85	219	81	test	test	NOUN
gujaf-85	219	82	table	table	NOUN
gujaf-85	219	83	revealed	reveal	VERB
gujaf-85	219	84	that	that	SCONJ
gujaf-85	219	85	large	large	ADJ
gujaf-85	219	86	size	size	NOUN
gujaf-85	219	87	companies	company	NOUN
gujaf-85	219	88	have	have	VERB
gujaf-85	219	89	an	an	DET
gujaf-85	219	90	average	average	ADJ
gujaf-85	219	91	return	return	NOUN
gujaf-85	219	92	of	of	ADP
gujaf-85	219	93	0.01	0.01	NUM
gujaf-85	219	94	,	,	PUNCT
gujaf-85	219	95	whereas	whereas	SCONJ
gujaf-85	219	96	small	small	ADJ
gujaf-85	219	97	size	size	NOUN
gujaf-85	219	98	companies	company	NOUN
gujaf-85	219	99	have	have	VERB
gujaf-85	219	100	an	an	DET
gujaf-85	219	101	average	average	ADJ
gujaf-85	219	102	return	return	NOUN
gujaf-85	219	103	of	of	ADP
gujaf-85	219	104	0.00	0.00	NUM
gujaf-85	219	105	.	.	PUNCT
gujaf-85	220	1	the	the	DET
gujaf-85	220	2	difference	difference	NOUN
gujaf-85	220	3	in	in	ADP
gujaf-85	220	4	the	the	DET
gujaf-85	220	5	averages	average	NOUN
gujaf-85	220	6	is	be	AUX
gujaf-85	220	7	not	not	PART
gujaf-85	220	8	by	by	ADP
gujaf-85	220	9	chance	chance	NOUN
gujaf-85	220	10	as	as	ADP
gujaf-85	220	11	p	p	NOUN
gujaf-85	220	12	-	-	PUNCT
gujaf-85	220	13	value	value	NOUN
gujaf-85	220	14	for	for	ADP
gujaf-85	220	15	two	two	NUM
gujaf-85	220	16	tail	tail	NOUN
gujaf-85	220	17	hypotheses	hypothesis	NOUN
gujaf-85	220	18	is	be	AUX
gujaf-85	220	19	statistically	statistically	ADV
gujaf-85	220	20	significant	significant	ADJ
gujaf-85	220	21	at	at	ADP
gujaf-85	220	22	1	1	NUM
gujaf-85	220	23	%	%	NOUN
gujaf-85	220	24	level	level	NOUN
gujaf-85	220	25	of	of	ADP
gujaf-85	220	26	significance	significance	NOUN
gujaf-85	220	27	.	.	PUNCT
gujaf-85	221	1	this	this	PRON
gujaf-85	221	2	implies	imply	VERB
gujaf-85	221	3	that	that	SCONJ
gujaf-85	221	4	the	the	PRON
gujaf-85	221	5	larger	large	ADJ
gujaf-85	221	6	the	the	DET
gujaf-85	221	7	size	size	NOUN
gujaf-85	221	8	of	of	ADP
gujaf-85	221	9	a	a	DET
gujaf-85	221	10	company	company	NOUN
gujaf-85	221	11	,	,	PUNCT
gujaf-85	221	12	the	the	PRON
gujaf-85	221	13	larger	large	ADJ
gujaf-85	221	14	the	the	DET
gujaf-85	221	15	company	company	NOUN
gujaf-85	221	16	’s	’s	PART
gujaf-85	221	17	return	return	NOUN
gujaf-85	221	18	.	.	PUNCT
gujaf-85	222	1	likewise	likewise	ADV
gujaf-85	222	2	,	,	PUNCT
gujaf-85	222	3	the	the	PRON
gujaf-85	222	4	smaller	small	ADJ
gujaf-85	222	5	the	the	DET
gujaf-85	222	6	size	size	NOUN
gujaf-85	222	7	of	of	ADP
gujaf-85	222	8	a	a	DET
gujaf-85	222	9	company	company	NOUN
gujaf-85	222	10	,	,	PUNCT
gujaf-85	222	11	the	the	DET
gujaf-85	222	12	smaller	small	ADJ
gujaf-85	222	13	it	it	PRON
gujaf-85	222	14	returns	return	VERB
gujaf-85	222	15	.	.	PUNCT
gujaf-85	223	1	thus	thus	ADV
gujaf-85	223	2	,	,	PUNCT
gujaf-85	223	3	size	size	NOUN
gujaf-85	223	4	influences	influence	VERB
gujaf-85	223	5	variation	variation	NOUN
gujaf-85	223	6	of	of	ADP
gujaf-85	223	7	stock	stock	NOUN
gujaf-85	223	8	returns	return	NOUN
gujaf-85	223	9	.	.	PUNCT
gujaf-85	224	1	for	for	ADP
gujaf-85	224	2	hypothesis	hypothesis	NOUN
gujaf-85	224	3	testing	testing	NOUN
gujaf-85	224	4	,	,	PUNCT
gujaf-85	224	5	the	the	DET
gujaf-85	224	6	significance	significance	NOUN
gujaf-85	224	7	of	of	ADP
gujaf-85	224	8	the	the	DET
gujaf-85	224	9	z	z	PROPN
gujaf-85	224	10	-	-	PUNCT
gujaf-85	224	11	statistics	statistic	NOUN
gujaf-85	224	12	implies	imply	VERB
gujaf-85	224	13	that	that	SCONJ
gujaf-85	224	14	the	the	DET
gujaf-85	224	15	null	null	ADJ
gujaf-85	224	16	hypothesis	hypothesis	NOUN
gujaf-85	224	17	is	be	AUX
gujaf-85	224	18	rejected	reject	VERB
gujaf-85	224	19	and	and	CCONJ
gujaf-85	224	20	the	the	DET
gujaf-85	224	21	alternate	alternate	ADJ
gujaf-85	224	22	hypothesis	hypothesis	NOUN
gujaf-85	224	23	that	that	PRON
gujaf-85	224	24	larger	large	ADJ
gujaf-85	224	25	size	size	NOUN
gujaf-85	224	26	firms	firm	NOUN
gujaf-85	224	27	have	have	VERB
gujaf-85	224	28	higher	high	ADJ
gujaf-85	224	29	returns	return	NOUN
gujaf-85	224	30	than	than	SCONJ
gujaf-85	224	31	smaller	small	ADJ
gujaf-85	224	32	size	size	NOUN
gujaf-85	224	33	firms	firm	NOUN
gujaf-85	224	34	is	be	AUX
gujaf-85	224	35	accepted	accept	VERB
gujaf-85	224	36	.	.	PUNCT
gujaf-85	225	1	the	the	DET
gujaf-85	225	2	outcome	outcome	NOUN
gujaf-85	225	3	from	from	ADP
gujaf-85	225	4	the	the	DET
gujaf-85	225	5	z	z	NOUN
gujaf-85	225	6	-	-	PUNCT
gujaf-85	225	7	test	test	NOUN
gujaf-85	225	8	further	far	ADV
gujaf-85	225	9	supports	support	VERB
gujaf-85	225	10	the	the	DET
gujaf-85	225	11	regression	regression	NOUN
gujaf-85	225	12	outcome	outcome	NOUN
gujaf-85	225	13	of	of	ADP
gujaf-85	225	14	the	the	DET
gujaf-85	225	15	positive	positive	ADJ
gujaf-85	225	16	effect	effect	NOUN
gujaf-85	225	17	of	of	ADP
gujaf-85	225	18	size	size	NOUN
gujaf-85	225	19	on	on	ADP
gujaf-85	225	20	expected	expect	VERB
gujaf-85	225	21	returns	return	NOUN
gujaf-85	225	22	.	.	PUNCT
gujaf-85	226	1	5	5	X
gujaf-85	226	2	.	.	X
gujaf-85	226	3	conclusion	conclusion	NOUN
gujaf-85	226	4	and	and	CCONJ
gujaf-85	226	5	recommendation	recommendation	NOUN
gujaf-85	226	6	the	the	DET
gujaf-85	226	7	study	study	NOUN
gujaf-85	226	8	investigated	investigate	VERB
gujaf-85	226	9	the	the	DET
gujaf-85	226	10	effect	effect	NOUN
gujaf-85	226	11	offirm	offirm	ADJ
gujaf-85	226	12	size	size	NOUN
gujaf-85	226	13	on	on	ADP
gujaf-85	226	14	expected	expect	VERB
gujaf-85	226	15	returns	return	NOUN
gujaf-85	226	16	of	of	ADP
gujaf-85	226	17	companies	company	NOUN
gujaf-85	226	18	in	in	ADP
gujaf-85	226	19	nigeria	nigeria	PROPN
gujaf-85	226	20	capital	capital	NOUN
gujaf-85	226	21	market	market	NOUN
gujaf-85	226	22	.	.	PUNCT
gujaf-85	227	1	regression	regression	VERB
gujaf-85	227	2	analysis	analysis	NOUN
gujaf-85	227	3	and	and	CCONJ
gujaf-85	227	4	z	z	NOUN
gujaf-85	227	5	-	-	PUNCT
gujaf-85	227	6	test	test	NOUN
gujaf-85	227	7	technique	technique	NOUN
gujaf-85	227	8	were	be	AUX
gujaf-85	227	9	used	use	VERB
gujaf-85	227	10	for	for	ADP
gujaf-85	227	11	the	the	DET
gujaf-85	227	12	analysis	analysis	NOUN
gujaf-85	227	13	of	of	ADP
gujaf-85	227	14	firm	firm	ADJ
gujaf-85	227	15	size	size	NOUN
gujaf-85	227	16	and	and	CCONJ
gujaf-85	227	17	expected	expect	VERB
gujaf-85	227	18	returns	return	NOUN
gujaf-85	227	19	.	.	PUNCT
gujaf-85	228	1	the	the	DET
gujaf-85	228	2	findings	finding	NOUN
gujaf-85	228	3	from	from	ADP
gujaf-85	228	4	the	the	DET
gujaf-85	228	5	regression	regression	NOUN
gujaf-85	228	6	result	result	NOUN
gujaf-85	228	7	revealed	reveal	VERB
gujaf-85	228	8	that	that	SCONJ
gujaf-85	228	9	firm	firm	ADJ
gujaf-85	228	10	size	size	NOUN
gujaf-85	228	11	has	have	VERB
gujaf-85	228	12	positive	positive	ADJ
gujaf-85	228	13	significant	significant	ADJ
gujaf-85	228	14	relationship	relationship	NOUN
gujaf-85	228	15	with	with	ADP
gujaf-85	228	16	expected	expect	VERB
gujaf-85	228	17	returns	return	NOUN
gujaf-85	228	18	.	.	PUNCT
gujaf-85	229	1	similarly	similarly	ADV
gujaf-85	229	2	,	,	PUNCT
gujaf-85	229	3	the	the	DET
gujaf-85	229	4	z	z	NOUN
gujaf-85	229	5	-	-	PUNCT
gujaf-85	229	6	test	test	NOUN
gujaf-85	229	7	analysis	analysis	NOUN
gujaf-85	229	8	revealed	reveal	VERB
gujaf-85	229	9	that	that	SCONJ
gujaf-85	229	10	larger	large	ADJ
gujaf-85	229	11	firm	firm	ADJ
gujaf-85	229	12	size	size	NOUN
gujaf-85	229	13	has	have	VERB
gujaf-85	229	14	higher	high	ADJ
gujaf-85	229	15	returns	return	NOUN
gujaf-85	229	16	than	than	ADP
gujaf-85	229	17	smaller	small	ADJ
gujaf-85	229	18	size	size	NOUN
gujaf-85	229	19	firms	firm	NOUN
gujaf-85	229	20	.	.	PUNCT
gujaf-85	230	1	the	the	DET
gujaf-85	230	2	finding	finding	NOUN
gujaf-85	230	3	is	be	AUX
gujaf-85	230	4	supported	support	VERB
gujaf-85	230	5	by	by	ADP
gujaf-85	230	6	the	the	DET
gujaf-85	230	7	product	product	NOUN
gujaf-85	230	8	life	life	NOUN
gujaf-85	230	9	cycle	cycle	NOUN
gujaf-85	230	10	theory.owing	theory.owe	VERB
gujaf-85	230	11	to	to	ADP
gujaf-85	230	12	the	the	DET
gujaf-85	230	13	above	above	ADJ
gujaf-85	230	14	findings	finding	NOUN
gujaf-85	230	15	,	,	PUNCT
gujaf-85	230	16	the	the	DET
gujaf-85	230	17	study	study	NOUN
gujaf-85	230	18	recommends	recommend	VERB
gujaf-85	230	19	that	that	SCONJ
gujaf-85	230	20	listed	list	VERB
gujaf-85	230	21	companies	company	NOUN
gujaf-85	230	22	in	in	ADP
gujaf-85	230	23	nigeria	nigeria	PROPN
gujaf-85	230	24	should	should	AUX
gujaf-85	230	25	increase	increase	VERB
gujaf-85	230	26	their	their	PRON
gujaf-85	230	27	firm	firm	ADJ
gujaf-85	230	28	size	size	NOUN
gujaf-85	230	29	through	through	ADP
gujaf-85	230	30	issuance	issuance	NOUN
gujaf-85	230	31	of	of	ADP
gujaf-85	230	32	equity	equity	NOUN
gujaf-85	230	33	and	and	CCONJ
gujaf-85	230	34	appreciation	appreciation	NOUN
gujaf-85	230	35	of	of	ADP
gujaf-85	230	36	trades	trade	NOUN
gujaf-85	230	37	11	11	NUM
gujaf-85	230	38	share	share	NOUN
gujaf-85	230	39	prices	price	NOUN
gujaf-85	230	40	.	.	PUNCT
gujaf-85	231	1	share	share	NOUN
gujaf-85	231	2	prices	price	NOUN
gujaf-85	231	3	can	can	AUX
gujaf-85	231	4	improve	improve	VERB
gujaf-85	231	5	if	if	SCONJ
gujaf-85	231	6	there	there	PRON
gujaf-85	231	7	is	be	VERB
gujaf-85	231	8	increase	increase	NOUN
gujaf-85	231	9	in	in	ADP
gujaf-85	231	10	profitability	profitability	NOUN
gujaf-85	231	11	.	.	PUNCT
gujaf-85	232	1	increase	increase	NOUN
gujaf-85	232	2	in	in	ADP
gujaf-85	232	3	profitability	profitability	NOUN
gujaf-85	232	4	can	can	AUX
gujaf-85	232	5	be	be	AUX
gujaf-85	232	6	achieved	achieve	VERB
gujaf-85	232	7	if	if	SCONJ
gujaf-85	232	8	cost	cost	NOUN
gujaf-85	232	9	minimization	minimization	NOUN
gujaf-85	232	10	policy	policy	NOUN
gujaf-85	232	11	like	like	ADP
gujaf-85	232	12	just	just	ADV
gujaf-85	232	13	in	in	ADP
gujaf-85	232	14	time	time	NOUN
gujaf-85	232	15	system	system	NOUN
gujaf-85	232	16	and	and	CCONJ
gujaf-85	232	17	revenue	revenue	NOUN
gujaf-85	232	18	maximization	maximization	NOUN
gujaf-85	232	19	policy	policy	NOUN
gujaf-85	232	20	like	like	ADP
gujaf-85	232	21	product	product	NOUN
gujaf-85	232	22	or	or	CCONJ
gujaf-85	232	23	market	market	NOUN
gujaf-85	232	24	development	development	NOUN
gujaf-85	232	25	are	be	AUX
gujaf-85	232	26	implemented	implement	VERB
gujaf-85	232	27	.	.	PUNCT
gujaf-85	233	1	consequently	consequently	ADV
gujaf-85	233	2	,	,	PUNCT
gujaf-85	233	3	the	the	DET
gujaf-85	233	4	increase	increase	NOUN
gujaf-85	233	5	in	in	ADP
gujaf-85	233	6	share	share	NOUN
gujaf-85	233	7	price	price	NOUN
gujaf-85	233	8	would	would	AUX
gujaf-85	233	9	attract	attract	VERB
gujaf-85	233	10	more	more	ADJ
gujaf-85	233	11	investors	investor	NOUN
gujaf-85	233	12	to	to	PART
gujaf-85	233	13	subscribe	subscribe	VERB
gujaf-85	233	14	with	with	ADP
gujaf-85	233	15	the	the	DET
gujaf-85	233	16	profitable	profitable	ADJ
gujaf-85	233	17	companies	company	NOUN
gujaf-85	233	18	.	.	PUNCT
gujaf-85	234	1	references	reference	NOUN
gujaf-85	234	2	akwe	akwe	VERB
gujaf-85	234	3	,	,	PUNCT
gujaf-85	234	4	a.j	a.j	PROPN
gujaf-85	234	5	.	.	PROPN
gujaf-85	234	6	,	,	PUNCT
gujaf-85	234	7	&	&	CCONJ
gujaf-85	234	8	garba	garba	PROPN
gujaf-85	234	9	,	,	PUNCT
gujaf-85	234	10	b.s	b.s	PROPN
gujaf-85	234	11	.	.	PROPN
gujaf-85	234	12	(	(	PUNCT
gujaf-85	234	13	2019	2019	NUM
gujaf-85	234	14	)	)	PUNCT
gujaf-85	234	15	.	.	PUNCT
gujaf-85	235	1	effects	effect	NOUN
gujaf-85	235	2	of	of	ADP
gujaf-85	235	3	internal	internal	ADJ
gujaf-85	235	4	and	and	CCONJ
gujaf-85	235	5	external	external	ADJ
gujaf-85	235	6	factors	factor	NOUN
gujaf-85	235	7	on	on	ADP
gujaf-85	235	8	stock	stock	NOUN
gujaf-85	235	9	returns	return	NOUN
gujaf-85	235	10	of	of	ADP
gujaf-85	235	11	large	large	ADJ
gujaf-85	235	12	size	size	NOUN
gujaf-85	235	13	firms	firm	NOUN
gujaf-85	235	14	in	in	ADP
gujaf-85	235	15	nigeria.global	nigeria.global	PROPN
gujaf-85	235	16	journal	journal	NOUN
gujaf-85	235	17	of	of	ADP
gujaf-85	235	18	accounting	account	VERB
gujaf-85	235	19	5	5	NUM
gujaf-85	235	20	(	(	PUNCT
gujaf-85	235	21	1	1	NUM
gujaf-85	235	22	)	)	PUNCT
gujaf-85	235	23	,	,	PUNCT
gujaf-85	235	24	44	44	NUM
gujaf-85	235	25	-	-	SYM
gujaf-85	235	26	56	56	NUM
gujaf-85	235	27	.	.	PUNCT
gujaf-85	236	1	alabdullah	alabdullah	PROPN
gujaf-85	236	2	,	,	PUNCT
gujaf-85	236	3	t.y	t.y	PROPN
gujaf-85	236	4	.	.	PROPN
gujaf-85	236	5	t.	t.	PROPN
gujaf-85	236	6	,	,	PUNCT
gujaf-85	236	7	nor	nor	CCONJ
gujaf-85	236	8	,	,	PUNCT
gujaf-85	236	9	i.	i.	NOUN
gujaf-85	236	10	m.	m.	PROPN
gujaf-85	236	11	,	,	PUNCT
gujaf-85	236	12	ahmed	ahmed	PROPN
gujaf-85	236	13	,	,	PUNCT
gujaf-85	236	14	r.e	r.e	PROPN
gujaf-85	236	15	.	.	PROPN
gujaf-85	236	16	,	,	PUNCT
gujaf-85	236	17	yahyad	yahyad	PROPN
gujaf-85	236	18	,	,	PUNCT
gujaf-85	236	19	s.	s.	PROPN
gujaf-85	236	20	(	(	PUNCT
gujaf-85	236	21	2018	2018	NUM
gujaf-85	236	22	)	)	PUNCT
gujaf-85	236	23	.	.	PUNCT
gujaf-85	237	1	the	the	DET
gujaf-85	237	2	determination	determination	NOUN
gujaf-85	237	3	of	of	ADP
gujaf-85	237	4	firm	firm	ADJ
gujaf-85	237	5	performance	performance	NOUN
gujaf-85	237	6	in	in	ADP
gujaf-85	237	7	emerging	emerge	VERB
gujaf-85	237	8	nations	nation	NOUN
gujaf-85	237	9	:	:	PUNCT
gujaf-85	237	10	do	do	VERB
gujaf-85	237	11	board	board	NOUN
gujaf-85	237	12	size	size	NOUN
gujaf-85	237	13	and	and	CCONJ
gujaf-85	237	14	firm	firm	ADJ
gujaf-85	237	15	size	size	NOUN
gujaf-85	237	16	matter	matter	NOUN
gujaf-85	237	17	?	?	PUNCT
gujaf-85	238	1	international	international	ADJ
gujaf-85	238	2	academic	academic	ADJ
gujaf-85	238	3	journal	journal	NOUN
gujaf-85	238	4	of	of	ADP
gujaf-85	238	5	accounting	accounting	NOUN
gujaf-85	238	6	and	and	CCONJ
gujaf-85	238	7	financial	financial	ADJ
gujaf-85	238	8	management	management	NOUN
gujaf-85	238	9	,	,	PUNCT
gujaf-85	238	10	5	5	NUM
gujaf-85	238	11	(	(	PUNCT
gujaf-85	238	12	2	2	NUM
gujaf-85	238	13	)	)	PUNCT
gujaf-85	238	14	,	,	PUNCT
gujaf-85	238	15	57	57	NUM
gujaf-85	238	16	-	-	SYM
gujaf-85	238	17	66	66	NUM
gujaf-85	238	18	.	.	PUNCT
gujaf-85	239	1	astuti	astuti	PROPN
gujaf-85	239	2	,	,	PUNCT
gujaf-85	239	3	f.	f.	PROPN
gujaf-85	239	4	y.	y.	PROPN
gujaf-85	239	5	,	,	PUNCT
gujaf-85	239	6	wahyudi	wahyudi	NOUN
gujaf-85	239	7	,	,	PUNCT
gujaf-85	239	8	s.	s.	PROPN
gujaf-85	239	9	,	,	PUNCT
gujaf-85	239	10	&	&	CCONJ
gujaf-85	239	11	mawardi	mawardi	PROPN
gujaf-85	239	12	,	,	PUNCT
gujaf-85	239	13	w.	w.	PROPN
gujaf-85	239	14	(	(	PUNCT
gujaf-85	239	15	2019	2019	NUM
gujaf-85	239	16	)	)	PUNCT
gujaf-85	239	17	.	.	PUNCT
gujaf-85	240	1	analysis	analysis	NOUN
gujaf-85	240	2	of	of	ADP
gujaf-85	240	3	effect	effect	NOUN
gujaf-85	240	4	of	of	ADP
gujaf-85	240	5	firm	firm	ADJ
gujaf-85	240	6	size	size	NOUN
gujaf-85	240	7	,	,	PUNCT
gujaf-85	240	8	institutional	institutional	ADJ
gujaf-85	240	9	ownership	ownership	NOUN
gujaf-85	240	10	,	,	PUNCT
gujaf-85	240	11	profitability	profitability	NOUN
gujaf-85	240	12	,	,	PUNCT
gujaf-85	240	13	and	and	CCONJ
gujaf-85	240	14	leverage	leverage	NOUN
gujaf-85	240	15	on	on	ADP
gujaf-85	240	16	firm	firm	ADJ
gujaf-85	240	17	value	value	NOUN
gujaf-85	240	18	with	with	ADP
gujaf-85	240	19	corporate	corporate	ADJ
gujaf-85	240	20	social	social	ADJ
gujaf-85	240	21	responsibility	responsibility	NOUN
gujaf-85	240	22	(	(	PUNCT
gujaf-85	240	23	csr	csr	NOUN
gujaf-85	240	24	)	)	PUNCT
gujaf-85	240	25	disclosure	disclosure	NOUN
gujaf-85	240	26	as	as	ADP
gujaf-85	240	27	intervening	intervene	VERB
gujaf-85	240	28	variables.jurnalbisnisstrategi	variables.jurnalbisnisstrategi	NOUN
gujaf-85	240	29	,	,	PUNCT
gujaf-85	240	30	27(2	27(2	PRON
gujaf-85	240	31	)	)	PUNCT
gujaf-85	240	32	,	,	PUNCT
gujaf-85	240	33	95	95	NUM
gujaf-85	240	34	-	-	SYM
gujaf-85	240	35	109	109	NUM
gujaf-85	240	36	.	.	PUNCT
gujaf-85	241	1	ayuba	ayuba	PROPN
gujaf-85	241	2	,	,	PUNCT
gujaf-85	241	3	j.a	j.a	PROPN
gujaf-85	241	4	.	.	PROPN
gujaf-85	241	5	,	,	PUNCT
gujaf-85	241	6	balago	balago	PROPN
gujaf-85	241	7	,	,	PUNCT
gujaf-85	241	8	s.g	s.g	PROPN
gujaf-85	241	9	.	.	PROPN
gujaf-85	241	10	,	,	PUNCT
gujaf-85	241	11	&	&	CCONJ
gujaf-85	241	12	dagwom	dagwom	NOUN
gujaf-85	241	13	,	,	PUNCT
gujaf-85	241	14	y.	y.	PROPN
gujaf-85	241	15	d.	d.	PROPN
gujaf-85	241	16	(	(	PUNCT
gujaf-85	241	17	2018	2018	NUM
gujaf-85	241	18	)	)	PUNCT
gujaf-85	241	19	.	.	PUNCT
gujaf-85	242	1	effects	effect	NOUN
gujaf-85	242	2	of	of	ADP
gujaf-85	242	3	firm	firm	ADJ
gujaf-85	242	4	level	level	NOUN
gujaf-85	242	5	attributes	attribute	VERB
gujaf-85	242	6	on	on	ADP
gujaf-85	242	7	stock	stock	NOUN
gujaf-85	242	8	returns	return	NOUN
gujaf-85	242	9	in	in	ADP
gujaf-85	242	10	nigeria	nigeria	PROPN
gujaf-85	242	11	.	.	PUNCT
gujaf-85	243	1	international	international	ADJ
gujaf-85	243	2	journal	journal	PROPN
gujaf-85	243	3	of	of	ADP
gujaf-85	243	4	finance	finance	NOUN
gujaf-85	243	5	and	and	CCONJ
gujaf-85	243	6	accounting	accounting	NOUN
gujaf-85	243	7	,	,	PUNCT
gujaf-85	243	8	7	7	NUM
gujaf-85	243	9	(	(	PUNCT
gujaf-85	243	10	4	4	NUM
gujaf-85	243	11	)	)	PUNCT
gujaf-85	243	12	,	,	PUNCT
gujaf-85	243	13	122	122	NUM
gujaf-85	243	14	-	-	SYM
gujaf-85	243	15	131	131	NUM
gujaf-85	243	16	.	.	PUNCT
gujaf-85	244	1	bakashi	bakashi	PROPN
gujaf-85	244	2	,	,	PUNCT
gujaf-85	244	3	g.	g.	PROPN
gujaf-85	244	4	,	,	PUNCT
gujaf-85	244	5	kapadia	kapadia	PROPN
gujaf-85	244	6	,	,	PUNCT
gujaf-85	244	7	n.	n.	PROPN
gujaf-85	244	8	,	,	PUNCT
gujaf-85	244	9	&	&	CCONJ
gujaf-85	244	10	madan	madan	PROPN
gujaf-85	244	11	,	,	PUNCT
gujaf-85	244	12	d.	d.	PROPN
gujaf-85	244	13	(	(	PUNCT
gujaf-85	244	14	2003	2003	NUM
gujaf-85	244	15	)	)	PUNCT
gujaf-85	244	16	.	.	PUNCT
gujaf-85	245	1	stock	stock	PROPN
gujaf-85	245	2	return	return	PROPN
gujaf-85	245	3	characteristics	characteristic	NOUN
gujaf-85	245	4	,	,	PUNCT
gujaf-85	245	5	skew	skew	ADJ
gujaf-85	245	6	laws	law	NOUN
gujaf-85	245	7	,	,	PUNCT
gujaf-85	245	8	and	and	CCONJ
gujaf-85	245	9	the	the	DET
gujaf-85	245	10	differential	differential	ADJ
gujaf-85	245	11	pricing	pricing	NOUN
gujaf-85	245	12	of	of	ADP
gujaf-85	245	13	individual	individual	ADJ
gujaf-85	245	14	equity	equity	NOUN
gujaf-85	245	15	options.review	options.review	NUM
gujaf-85	245	16	of	of	ADP
gujaf-85	245	17	financial	financial	ADJ
gujaf-85	245	18	studies	study	NOUN
gujaf-85	245	19	,	,	PUNCT
gujaf-85	245	20	16(1	16(1	NUM
gujaf-85	245	21	)	)	PUNCT
gujaf-85	245	22	,	,	PUNCT
gujaf-85	245	23	101143	101143	NUM
gujaf-85	245	24	.	.	PUNCT
gujaf-85	246	1	ball	ball	PROPN
gujaf-85	246	2	,	,	PUNCT
gujaf-85	246	3	r.	r.	PROPN
gujaf-85	246	4	,	,	PUNCT
gujaf-85	246	5	&	&	CCONJ
gujaf-85	246	6	foster	foster	PROPN
gujaf-85	246	7	,	,	PUNCT
gujaf-85	246	8	g.	g.	PROPN
gujaf-85	246	9	(	(	PUNCT
gujaf-85	246	10	1982	1982	NUM
gujaf-85	246	11	)	)	PUNCT
gujaf-85	246	12	.	.	PUNCT
gujaf-85	247	1	corporate	corporate	ADJ
gujaf-85	247	2	financial	financial	ADJ
gujaf-85	247	3	reporting	reporting	NOUN
gujaf-85	247	4	:	:	PUNCT
gujaf-85	247	5	a	a	DET
gujaf-85	247	6	methodological	methodological	ADJ
gujaf-85	247	7	review	review	NOUN
gujaf-85	247	8	of	of	ADP
gujaf-85	247	9	empirical	empirical	ADJ
gujaf-85	247	10	research	research	NOUN
gujaf-85	247	11	.	.	PUNCT
gujaf-85	248	1	journal	journal	NOUN
gujaf-85	248	2	of	of	ADP
gujaf-85	248	3	accounting	accounting	NOUN
gujaf-85	248	4	research	research	NOUN
gujaf-85	248	5	,	,	PUNCT
gujaf-85	248	6	20	20	NUM
gujaf-85	248	7	,	,	PUNCT
gujaf-85	248	8	(	(	PUNCT
gujaf-85	248	9	1	1	NUM
gujaf-85	248	10	)	)	PUNCT
gujaf-85	248	11	,	,	PUNCT
gujaf-85	248	12	161	161	NUM
gujaf-85	248	13	-	-	SYM
gujaf-85	248	14	234	234	NUM
gujaf-85	248	15	.	.	PUNCT
gujaf-85	249	1	bell	bell	PROPN
gujaf-85	249	2	,	,	PUNCT
gujaf-85	249	3	r.w	r.w	PROPN
gujaf-85	249	4	.	.	PROPN
gujaf-85	249	5	,	,	PUNCT
gujaf-85	249	6	&	&	CCONJ
gujaf-85	249	7	hillmer	hillmer	PROPN
gujaf-85	249	8	,	,	PUNCT
gujaf-85	249	9	c.s	c.s	PROPN
gujaf-85	249	10	.	.	PROPN
gujaf-85	249	11	(	(	PUNCT
gujaf-85	249	12	1984	1984	NUM
gujaf-85	249	13	)	)	PUNCT
gujaf-85	249	14	.	.	PUNCT
gujaf-85	250	1	issues	issue	NOUN
gujaf-85	250	2	involved	involve	VERB
gujaf-85	250	3	with	with	ADP
gujaf-85	250	4	seasonal	seasonal	ADJ
gujaf-85	250	5	adjustment	adjustment	NOUN
gujaf-85	250	6	of	of	ADP
gujaf-85	250	7	economic	economic	ADJ
gujaf-85	250	8	time	time	NOUN
gujaf-85	250	9	series	series	PROPN
gujaf-85	250	10	.	.	PUNCT
gujaf-85	251	1	journal	journal	PROPN
gujaf-85	251	2	of	of	ADP
gujaf-85	251	3	business	business	NOUN
gujaf-85	251	4	and	and	CCONJ
gujaf-85	251	5	economic	economic	ADJ
gujaf-85	251	6	statistics	statistic	NOUN
gujaf-85	251	7	,	,	PUNCT
gujaf-85	251	8	2(4	2(4	NUM
gujaf-85	251	9	)	)	PUNCT
gujaf-85	251	10	,	,	PUNCT
gujaf-85	251	11	291	291	NUM
gujaf-85	251	12	-	-	SYM
gujaf-85	251	13	320	320	NUM
gujaf-85	251	14	.	.	PUNCT
gujaf-85	252	1	beck	beck	PROPN
gujaf-85	252	2	,	,	PUNCT
gujaf-85	252	3	t.	t.	PROPN
gujaf-85	252	4	,	,	PUNCT
gujaf-85	252	5	demirguc	demirguc	PROPN
gujaf-85	252	6	-	-	PUNCT
gujaf-85	252	7	kunt	kunt	PROPN
gujaf-85	252	8	,	,	PUNCT
gujaf-85	252	9	a.	a.	NOUN
gujaf-85	252	10	,	,	PUNCT
gujaf-85	252	11	laeven	laeven	ADJ
gujaf-85	252	12	,	,	PUNCT
gujaf-85	252	13	l.	l.	PROPN
gujaf-85	252	14	,	,	PUNCT
gujaf-85	252	15	&	&	CCONJ
gujaf-85	252	16	levine	levine	PROPN
gujaf-85	252	17	,	,	PUNCT
gujaf-85	252	18	r.	r.	PROPN
gujaf-85	252	19	,	,	PUNCT
gujaf-85	252	20	(	(	PUNCT
gujaf-85	252	21	2008).finance	2008).finance	NUM
gujaf-85	252	22	firm	firm	ADJ
gujaf-85	252	23	size	size	NOUN
gujaf-85	252	24	,	,	PUNCT
gujaf-85	252	25	and	and	CCONJ
gujaf-85	252	26	growth.journal	growth.journal	PROPN
gujaf-85	252	27	of	of	ADP
gujaf-85	252	28	money	money	NOUN
gujaf-85	252	29	,	,	PUNCT
gujaf-85	252	30	credit	credit	NOUN
gujaf-85	252	31	and	and	CCONJ
gujaf-85	252	32	banking	banking	NOUN
gujaf-85	252	33	banner	banner	NOUN
gujaf-85	252	34	,	,	PUNCT
gujaf-85	252	35	40	40	NUM
gujaf-85	252	36	(	(	PUNCT
gujaf-85	252	37	7	7	NUM
gujaf-85	252	38	)	)	PUNCT
gujaf-85	252	39	,	,	PUNCT
gujaf-85	252	40	1379	1379	NUM
gujaf-85	252	41	-	-	SYM
gujaf-85	252	42	1405	1405	NUM
gujaf-85	252	43	.	.	PUNCT
gujaf-85	253	1	bloomberg	bloomberg	PROPN
gujaf-85	253	2	.	.	PUNCT
gujaf-85	254	1	(	(	PUNCT
gujaf-85	254	2	2018	2018	NUM
gujaf-85	254	3	)	)	PUNCT
gujaf-85	254	4	.	.	PUNCT
gujaf-85	255	1	the	the	DET
gujaf-85	255	2	nigerian	nigerian	ADJ
gujaf-85	255	3	stock	stock	NOUN
gujaf-85	255	4	exchange	exchange	PROPN
gujaf-85	255	5	all	all	DET
gujaf-85	255	6	share	share	NOUN
gujaf-85	255	7	index	index	NOUN
gujaf-85	255	8	performance	performance	NOUN
gujaf-85	255	9	.	.	PUNCT
gujaf-85	256	1	retrieved	retrieve	VERB
gujaf-85	256	2	september	september	PROPN
gujaf-85	256	3	15	15	NUM
gujaf-85	256	4	,	,	PUNCT
gujaf-85	256	5	2019	2019	NUM
gujaf-85	256	6	,	,	PUNCT
gujaf-85	256	7	from	from	ADP
gujaf-85	256	8	bloomberg.com	bloomberg.com	X
gujaf-85	256	9	:	:	PUNCT
gujaf-85	256	10	https://www.bloomberg.com/opinion/articles/2019-08-05/stockmarket-charts-reveal-the-extent-of-overvaluations	https://www.bloomberg.com/opinion/articles/2019-08-05/stockmarket-charts-reveal-the-extent-of-overvaluation	NOUN
gujaf-85	256	11	bujaki	bujaki	PROPN
gujaf-85	256	12	,	,	PUNCT
gujaf-85	256	13	m.	m.	PROPN
gujaf-85	256	14	l.	l.	PROPN
gujaf-85	256	15	,	,	PUNCT
gujaf-85	256	16	&	&	CCONJ
gujaf-85	256	17	richardson	richardson	PROPN
gujaf-85	256	18	,	,	PUNCT
gujaf-85	256	19	a.	a.	PROPN
gujaf-85	256	20	(	(	PUNCT
gujaf-85	256	21	1997	1997	NUM
gujaf-85	256	22	)	)	PUNCT
gujaf-85	256	23	.	.	PUNCT
gujaf-85	257	1	a	a	DET
gujaf-85	257	2	citation	citation	NOUN
gujaf-85	257	3	trail	trail	NOUN
gujaf-85	257	4	review	review	NOUN
gujaf-85	257	5	of	of	ADP
gujaf-85	257	6	the	the	DET
gujaf-85	257	7	uses	use	NOUN
gujaf-85	257	8	of	of	ADP
gujaf-85	257	9	firm	firm	ADJ
gujaf-85	257	10	size	size	NOUN
gujaf-85	257	11	in	in	ADP
gujaf-85	257	12	accounting	accounting	NOUN
gujaf-85	257	13	research	research	NOUN
gujaf-85	257	14	.	.	PUNCT
gujaf-85	258	1	journal	journal	NOUN
gujaf-85	258	2	of	of	ADP
gujaf-85	258	3	accounting	accounting	PROPN
gujaf-85	258	4	literature	literature	PROPN
gujaf-85	258	5	gainesville	gainesville	PROPN
gujaf-85	258	6	,	,	PUNCT
gujaf-85	258	7	16	16	NUM
gujaf-85	258	8	,	,	PUNCT
gujaf-85	258	9	(	(	PUNCT
gujaf-85	258	10	1),1	1),1	NUM
gujaf-85	258	11	-	-	PUNCT
gujaf-85	258	12	27	27	NUM
gujaf-85	258	13	.	.	PUNCT
gujaf-85	259	1	conrad	conrad	PROPN
gujaf-85	259	2	,	,	PUNCT
gujaf-85	259	3	j.	j.	PROPN
gujaf-85	259	4	,	,	PUNCT
gujaf-85	259	5	dittmar	dittmar	PROPN
gujaf-85	259	6	,	,	PUNCT
gujaf-85	259	7	f.r	f.r	PROPN
gujaf-85	259	8	.	.	PROPN
gujaf-85	259	9	,	,	PUNCT
gujaf-85	259	10	&	&	CCONJ
gujaf-85	259	11	ghysels	ghysels	PROPN
gujaf-85	259	12	,	,	PUNCT
gujaf-85	259	13	e.	e.	PROPN
gujaf-85	259	14	(	(	PUNCT
gujaf-85	259	15	2013).exanteskewness	2013).exanteskewness	NUM
gujaf-85	259	16	and	and	CCONJ
gujaf-85	259	17	expected	expect	VERB
gujaf-85	259	18	stock	stock	NOUN
gujaf-85	259	19	returns	return	NOUN
gujaf-85	259	20	.	.	PUNCT
gujaf-85	260	1	journal	journal	NOUN
gujaf-85	260	2	of	of	ADP
gujaf-85	260	3	finance	finance	NOUN
gujaf-85	260	4	,	,	PUNCT
gujaf-85	260	5	68(1	68(1	NOUN
gujaf-85	260	6	)	)	PUNCT
gujaf-85	260	7	,	,	PUNCT
gujaf-85	260	8	85	85	NUM
gujaf-85	260	9	-	-	SYM
gujaf-85	260	10	124	124	NUM
gujaf-85	260	11	elliott	elliott	PROPN
gujaf-85	260	12	,	,	PUNCT
gujaf-85	260	13	j.w	j.w	PROPN
gujaf-85	260	14	(	(	PUNCT
gujaf-85	260	15	1978	1978	NUM
gujaf-85	260	16	)	)	PUNCT
gujaf-85	260	17	.	.	PUNCT
gujaf-85	261	1	the	the	DET
gujaf-85	261	2	expected	expect	VERB
gujaf-85	261	3	return	return	NOUN
gujaf-85	261	4	to	to	ADP
gujaf-85	261	5	equity	equity	NOUN
gujaf-85	261	6	and	and	CCONJ
gujaf-85	261	7	international	international	ADJ
gujaf-85	261	8	asset	asset	NOUN
gujaf-85	261	9	prices	price	NOUN
gujaf-85	261	10	.	.	PUNCT
gujaf-85	262	1	journal	journal	NOUN
gujaf-85	262	2	of	of	ADP
gujaf-85	262	3	financial	financial	ADJ
gujaf-85	262	4	and	and	CCONJ
gujaf-85	262	5	quantitative	quantitative	ADJ
gujaf-85	262	6	analysis	analysis	NOUN
gujaf-85	262	7	,	,	PUNCT
gujaf-85	262	8	13(5	13(5	NUM
gujaf-85	262	9	)	)	PUNCT
gujaf-85	262	10	,	,	PUNCT
gujaf-85	262	11	987	987	NUM
gujaf-85	262	12	-	-	SYM
gujaf-85	262	13	1002	1002	NUM
gujaf-85	262	14	.	.	PUNCT
gujaf-85	262	15	eze	eze	PROPN
gujaf-85	262	16	,	,	PUNCT
gujaf-85	262	17	p.	p.	NOUN
gujaf-85	262	18	g.	g.	PROPN
gujaf-85	262	19	(	(	PUNCT
gujaf-85	262	20	2019	2019	NUM
gujaf-85	262	21	)	)	PUNCT
gujaf-85	262	22	.	.	PUNCT
gujaf-85	263	1	measurement	measurement	NOUN
gujaf-85	263	2	of	of	ADP
gujaf-85	263	3	liquidity	liquidity	NOUN
gujaf-85	263	4	effects	effect	NOUN
gujaf-85	263	5	on	on	ADP
gujaf-85	263	6	stock	stock	NOUN
gujaf-85	263	7	market	market	NOUN
gujaf-85	263	8	returns	return	NOUN
gujaf-85	263	9	using	use	VERB
gujaf-85	263	10	market	market	NOUN
gujaf-85	263	11	capitalization	capitalization	NOUN
gujaf-85	263	12	ratio	ratio	NOUN
gujaf-85	263	13	–	–	PUNCT
gujaf-85	263	14	a	a	DET
gujaf-85	263	15	study	study	NOUN
gujaf-85	263	16	of	of	ADP
gujaf-85	263	17	zenith	zenith	PROPN
gujaf-85	263	18	bank	bank	PROPN
gujaf-85	263	19	nigeria	nigeria	PROPN
gujaf-85	263	20	plc	plc	PROPN
gujaf-85	263	21	.	.	PUNCT
gujaf-85	264	1	international	international	PROPN
gujaf-85	264	2	journal	journal	PROPN
gujaf-85	264	3	of	of	ADP
gujaf-85	264	4	economics	economic	NOUN
gujaf-85	264	5	and	and	CCONJ
gujaf-85	264	6	financial	financial	ADJ
gujaf-85	264	7	management	management	NOUN
gujaf-85	264	8	,	,	PUNCT
gujaf-85	264	9	4	4	NUM
gujaf-85	264	10	(	(	PUNCT
gujaf-85	264	11	1	1	NUM
gujaf-85	264	12	)	)	PUNCT
gujaf-85	264	13	,	,	PUNCT
gujaf-85	264	14	1	1	NUM
gujaf-85	264	15	-	-	SYM
gujaf-85	264	16	17	17	NUM
gujaf-85	264	17	.	.	PUNCT
gujaf-85	265	1	fama	fama	PROPN
gujaf-85	265	2	,	,	PUNCT
gujaf-85	265	3	e.	e.	PROPN
gujaf-85	265	4	f.	f.	PROPN
gujaf-85	265	5	,	,	PUNCT
gujaf-85	265	6	&	&	CCONJ
gujaf-85	265	7	french	french	PROPN
gujaf-85	265	8	,	,	PUNCT
gujaf-85	265	9	k.	k.	PROPN
gujaf-85	265	10	r.	r.	PROPN
gujaf-85	265	11	(	(	PUNCT
gujaf-85	265	12	2015	2015	NUM
gujaf-85	265	13	)	)	PUNCT
gujaf-85	265	14	.	.	PUNCT
gujaf-85	266	1	a	a	DET
gujaf-85	266	2	five	five	NUM
gujaf-85	266	3	-	-	PUNCT
gujaf-85	266	4	factor	factor	NOUN
gujaf-85	266	5	asset	asset	NOUN
gujaf-85	266	6	pricing	pricing	NOUN
gujaf-85	266	7	model	model	NOUN
gujaf-85	266	8	.	.	PUNCT
gujaf-85	267	1	journal	journal	PROPN
gujaf-85	267	2	of	of	ADP
gujaf-85	267	3	financial	financial	ADJ
gujaf-85	267	4	economics	economic	NOUN
gujaf-85	267	5	,	,	PUNCT
gujaf-85	267	6	1	1	NUM
gujaf-85	267	7	(	(	PUNCT
gujaf-85	267	8	1	1	NUM
gujaf-85	267	9	)	)	PUNCT
gujaf-85	267	10	,	,	PUNCT
gujaf-85	267	11	1	1	NUM
gujaf-85	267	12	-	-	SYM
gujaf-85	267	13	22	22	NUM
gujaf-85	267	14	.	.	PUNCT
gujaf-85	268	1	fathinah	fathinah	PROPN
gujaf-85	268	2	,	,	PUNCT
gujaf-85	268	3	h.	h.	PROPN
gujaf-85	268	4	,	,	PUNCT
gujaf-85	268	5	&	&	CCONJ
gujaf-85	268	6	setiawan	setiawan	PROPN
gujaf-85	268	7	,	,	PUNCT
gujaf-85	268	8	c.	c.	PROPN
gujaf-85	268	9	(	(	PUNCT
gujaf-85	268	10	2020).the	2020).the	DET
gujaf-85	268	11	effect	effect	NOUN
gujaf-85	268	12	of	of	ADP
gujaf-85	268	13	financial	financial	ADJ
gujaf-85	268	14	ratios	ratio	NOUN
gujaf-85	268	15	and	and	CCONJ
gujaf-85	268	16	firm	firm	ADJ
gujaf-85	268	17	size	size	NOUN
gujaf-85	268	18	toward	toward	ADP
gujaf-85	268	19	stock	stock	NOUN
gujaf-85	268	20	price	price	NOUN
gujaf-85	268	21	of	of	ADP
gujaf-85	268	22	consumer	consumer	NOUN
gujaf-85	268	23	goods	good	NOUN
gujaf-85	268	24	industry	industry	NOUN
gujaf-85	268	25	listed	list	VERB
gujaf-85	268	26	in	in	ADP
gujaf-85	268	27	the	the	DET
gujaf-85	268	28	idx.international	idx.international	ADJ
gujaf-85	268	29	conference	conference	NOUN
gujaf-85	268	30	on	on	ADP
gujaf-85	268	31	economics	economic	NOUN
gujaf-85	268	32	,	,	PUNCT
gujaf-85	268	33	management	management	NOUN
gujaf-85	268	34	,	,	PUNCT
gujaf-85	268	35	and	and	CCONJ
gujaf-85	268	36	accounting	accounting	NOUN
gujaf-85	268	37	,	,	PUNCT
gujaf-85	268	38	1	1	NUM
gujaf-85	268	39	-	-	SYM
gujaf-85	268	40	10	10	NUM
gujaf-85	268	41	.	.	PUNCT
gujaf-85	269	1	frank	frank	PROPN
gujaf-85	269	2	,	,	PUNCT
gujaf-85	269	3	m.	m.	NOUN
gujaf-85	269	4	z.	z.	PROPN
gujaf-85	269	5	,	,	PUNCT
gujaf-85	269	6	&	&	CCONJ
gujaf-85	269	7	goyal	goyal	PROPN
gujaf-85	269	8	,	,	PUNCT
gujaf-85	269	9	v.	v.	PROPN
gujaf-85	269	10	k.	k.	PROPN
gujaf-85	269	11	(	(	PUNCT
gujaf-85	269	12	2014	2014	NUM
gujaf-85	269	13	)	)	PUNCT
gujaf-85	269	14	.	.	PUNCT
gujaf-85	270	1	the	the	DET
gujaf-85	270	2	profit	profit	NOUN
gujaf-85	270	3	-	-	PUNCT
gujaf-85	270	4	leverage	leverage	NOUN
gujaf-85	270	5	puzzle	puzzle	NOUN
gujaf-85	270	6	revisited	revisit	VERB
gujaf-85	270	7	.	.	PUNCT
gujaf-85	271	1	journal	journal	NOUN
gujaf-85	271	2	of	of	ADP
gujaf-85	271	3	financial	financial	ADJ
gujaf-85	271	4	economics	economic	NOUN
gujaf-85	271	5	,	,	PUNCT
gujaf-85	271	6	1	1	NUM
gujaf-85	271	7	(	(	PUNCT
gujaf-85	271	8	1	1	NUM
gujaf-85	271	9	)	)	PUNCT
gujaf-85	271	10	,	,	PUNCT
gujaf-85	271	11	42	42	NUM
gujaf-85	271	12	-	-	SYM
gujaf-85	271	13	53	53	NUM
gujaf-85	271	14	.	.	PUNCT
gujaf-85	272	1	habibu	habibu	ADV
gujaf-85	272	2	,	,	PUNCT
gujaf-85	272	3	a.	a.	NOUN
gujaf-85	272	4	,	,	PUNCT
gujaf-85	272	5	ja'afaru	ja'afaru	PROPN
gujaf-85	272	6	,	,	PUNCT
gujaf-85	272	7	a.b	a.b	PROPN
gujaf-85	272	8	.	.	PROPN
gujaf-85	272	9	,	,	PUNCT
gujaf-85	272	10	aminu	aminu	PROPN
gujaf-85	272	11	,	,	PUNCT
gujaf-85	272	12	m.	m.	NOUN
gujaf-85	272	13	i.	i.	PROPN
gujaf-85	272	14	,	,	PUNCT
gujaf-85	272	15	&	&	CCONJ
gujaf-85	272	16	abdulwahab	abdulwahab	PROPN
gujaf-85	272	17	,	,	PUNCT
gujaf-85	272	18	s.s	s.s	PROPN
gujaf-85	272	19	.	.	PUNCT
gujaf-85	273	1	(	(	PUNCT
gujaf-85	273	2	2019).effects	2019).effects	NUM
gujaf-85	273	3	of	of	ADP
gujaf-85	273	4	financial	financial	ADJ
gujaf-85	273	5	performance	performance	NOUN
gujaf-85	273	6	,	,	PUNCT
gujaf-85	273	7	capital	capital	NOUN
gujaf-85	273	8	structure	structure	NOUN
gujaf-85	273	9	and	and	CCONJ
gujaf-85	273	10	firm	firm	ADJ
gujaf-85	273	11	size	size	NOUN
gujaf-85	273	12	on	on	ADP
gujaf-85	273	13	firms	firm	NOUN
gujaf-85	273	14	'	'	PART
gujaf-85	273	15	value	value	NOUN
gujaf-85	273	16	of	of	ADP
gujaf-85	273	17	insurance	insurance	NOUN
gujaf-85	273	18	companies	company	NOUN
gujaf-85	273	19	in	in	ADP
gujaf-85	273	20	nigeria.journal	nigeria.journal	NUM
gujaf-85	273	21	of	of	ADP
gujaf-85	273	22	finance	finance	NOUN
gujaf-85	273	23	,	,	PUNCT
gujaf-85	273	24	accounting	accounting	NOUN
gujaf-85	273	25	&	&	CCONJ
gujaf-85	273	26	management	management	NOUN
gujaf-85	273	27	,	,	PUNCT
gujaf-85	273	28	10(1	10(1	NUM
gujaf-85	273	29	)	)	PUNCT
gujaf-85	273	30	,	,	PUNCT
gujaf-85	273	31	57	57	NUM
gujaf-85	273	32	-	-	SYM
gujaf-85	273	33	74	74	NUM
gujaf-85	273	34	.	.	PUNCT
gujaf-85	274	1	https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-reveal-the-extent-of-overvaluations	https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-reveal-the-extent-of-overvaluation	NOUN
gujaf-85	274	2	https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-reveal-the-extent-of-overvaluations	https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-reveal-the-extent-of-overvaluation	VERB
gujaf-85	274	3	12	12	NUM
gujaf-85	274	4	hirdinis	hirdinis	NOUN
gujaf-85	274	5	,	,	PUNCT
gujaf-85	274	6	m.	m.	NOUN
gujaf-85	274	7	(	(	PUNCT
gujaf-85	274	8	2019	2019	NUM
gujaf-85	274	9	)	)	PUNCT
gujaf-85	274	10	.	.	PUNCT
gujaf-85	275	1	capital	capital	NOUN
gujaf-85	275	2	structure	structure	NOUN
gujaf-85	275	3	and	and	CCONJ
gujaf-85	275	4	firm	firm	ADJ
gujaf-85	275	5	size	size	NOUN
gujaf-85	275	6	on	on	ADP
gujaf-85	275	7	firm	firm	ADJ
gujaf-85	275	8	value	value	NOUN
gujaf-85	275	9	moderated	moderate	VERB
gujaf-85	275	10	by	by	ADP
gujaf-85	275	11	profitability	profitability	NOUN
gujaf-85	275	12	.	.	PUNCT
gujaf-85	276	1	international	international	ADJ
gujaf-85	276	2	journal	journal	PROPN
gujaf-85	276	3	of	of	ADP
gujaf-85	276	4	economics	economic	NOUN
gujaf-85	276	5	and	and	CCONJ
gujaf-85	276	6	business	business	NOUN
gujaf-85	276	7	administration	administration	NOUN
gujaf-85	276	8	,	,	PUNCT
gujaf-85	276	9	7(1	7(1	NUM
gujaf-85	276	10	)	)	PUNCT
gujaf-85	276	11	,	,	PUNCT
gujaf-85	276	12	174	174	NUM
gujaf-85	276	13	-	-	SYM
gujaf-85	276	14	191	191	NUM
gujaf-85	276	15	.	.	PUNCT
gujaf-85	277	1	ibrahim	ibrahim	PROPN
gujaf-85	277	2	,	,	PUNCT
gujaf-85	277	3	i.	i.	PROPN
gujaf-85	277	4	,	,	PUNCT
gujaf-85	277	5	&	&	CCONJ
gujaf-85	277	6	bala	bala	PROPN
gujaf-85	277	7	,	,	PUNCT
gujaf-85	277	8	h.	h.	PROPN
gujaf-85	277	9	(	(	PUNCT
gujaf-85	277	10	2017).firms'specific	2017).firms'specific	NOUN
gujaf-85	277	11	characteristics	characteristic	NOUN
gujaf-85	277	12	and	and	CCONJ
gujaf-85	277	13	stock	stock	NOUN
gujaf-85	277	14	market	market	NOUN
gujaf-85	277	15	returns	return	NOUN
gujaf-85	277	16	(	(	PUNCT
gujaf-85	277	17	evidence	evidence	NOUN
gujaf-85	277	18	from	from	ADP
gujaf-85	277	19	listed	list	VERB
gujaf-85	277	20	food	food	NOUN
gujaf-85	277	21	and	and	CCONJ
gujaf-85	277	22	beverages	beverage	NOUN
gujaf-85	277	23	firms	firm	NOUN
gujaf-85	277	24	in	in	ADP
gujaf-85	277	25	nigeria	nigeria	PROPN
gujaf-85	277	26	)	)	PUNCT
gujaf-85	277	27	.	.	PUNCT
gujaf-85	278	1	international	international	ADJ
gujaf-85	278	2	journal	journal	PROPN
gujaf-85	278	3	of	of	ADP
gujaf-85	278	4	information	information	NOUN
gujaf-85	278	5	,	,	PUNCT
gujaf-85	278	6	business	business	NOUN
gujaf-85	278	7	and	and	CCONJ
gujaf-85	278	8	management	management	NOUN
gujaf-85	278	9	,	,	PUNCT
gujaf-85	278	10	9	9	NUM
gujaf-85	278	11	(	(	PUNCT
gujaf-85	278	12	1	1	NUM
gujaf-85	278	13	)	)	PUNCT
gujaf-85	278	14	,	,	PUNCT
gujaf-85	278	15	257	257	NUM
gujaf-85	278	16	.	.	PUNCT
gujaf-85	279	1	jammalamadaka	jammalamadaka	PROPN
gujaf-85	279	2	,	,	PUNCT
gujaf-85	279	3	r.s	r.s	PROPN
gujaf-85	279	4	.	.	PROPN
gujaf-85	279	5	,	,	PUNCT
gujaf-85	279	6	taufer	taufer	PROPN
gujaf-85	279	7	,	,	PUNCT
gujaf-85	279	8	e.	e.	PROPN
gujaf-85	279	9	,	,	PUNCT
gujaf-85	279	10	&	&	CCONJ
gujaf-85	279	11	terdik	terdik	PROPN
gujaf-85	279	12	,	,	PUNCT
gujaf-85	279	13	h.g	h.g	X
gujaf-85	279	14	.	.	PUNCT
gujaf-85	279	15	(	(	PUNCT
gujaf-85	279	16	2021	2021	NUM
gujaf-85	279	17	)	)	PUNCT
gujaf-85	279	18	.	.	PUNCT
gujaf-85	280	1	cumulants	cumulant	NOUN
gujaf-85	280	2	of	of	ADP
gujaf-85	280	3	multivariate	multivariate	NOUN
gujaf-85	280	4	symmetric	symmetric	ADJ
gujaf-85	280	5	and	and	CCONJ
gujaf-85	280	6	skew	skew	VERB
gujaf-85	280	7	symmetric	symmetric	ADJ
gujaf-85	280	8	distribution.symmetry	distribution.symmetry	NOUN
gujaf-85	280	9	,	,	PUNCT
gujaf-85	280	10	13(8	13(8	NUM
gujaf-85	280	11	)	)	PUNCT
gujaf-85	280	12	,	,	PUNCT
gujaf-85	280	13	1	1	NUM
gujaf-85	280	14	-	-	SYM
gujaf-85	280	15	8	8	NUM
gujaf-85	280	16	.	.	PUNCT
gujaf-85	281	1	kadan	kadan	PROPN
gujaf-85	281	2	,	,	PUNCT
gujaf-85	281	3	o.	o.	PROPN
gujaf-85	281	4	,	,	PUNCT
gujaf-85	281	5	&	&	CCONJ
gujaf-85	281	6	tang	tang	PROPN
gujaf-85	281	7	,	,	PUNCT
gujaf-85	281	8	x.	x.	NOUN
gujaf-85	281	9	(	(	PUNCT
gujaf-85	281	10	2018	2018	NUM
gujaf-85	281	11	)	)	PUNCT
gujaf-85	281	12	.	.	PUNCT
gujaf-85	282	1	a	a	DET
gujaf-85	282	2	bound	bind	VERB
gujaf-85	282	3	on	on	ADP
gujaf-85	282	4	expected	expect	VERB
gujaf-85	282	5	stock	stock	NOUN
gujaf-85	282	6	returns	return	NOUN
gujaf-85	282	7	,	,	PUNCT
gujaf-85	282	8	working	working	NOUN
gujaf-85	282	9	paper	paper	NOUN
gujaf-85	282	10	,	,	PUNCT
gujaf-85	282	11	washington	washington	PROPN
gujaf-85	282	12	university	university	PROPN
gujaf-85	282	13	in	in	ADP
gujaf-85	282	14	st	st	PROPN
gujaf-85	282	15	.	.	PROPN
gujaf-85	282	16	louis	louis	PROPN
gujaf-85	282	17	.	.	PUNCT
gujaf-85	282	18	martin	martin	PROPN
gujaf-85	282	19	,	,	PUNCT
gujaf-85	282	20	i.	i.	PROPN
gujaf-85	282	21	(	(	PUNCT
gujaf-85	282	22	2017	2017	NUM
gujaf-85	282	23	)	)	PUNCT
gujaf-85	282	24	.	.	PUNCT
gujaf-85	283	1	options	option	NOUN
gujaf-85	283	2	and	and	CCONJ
gujaf-85	283	3	the	the	DET
gujaf-85	283	4	gamma	gamma	NOUN
gujaf-85	283	5	knife.journal	knife.journal	PROPN
gujaf-85	283	6	of	of	ADP
gujaf-85	283	7	portfolio	portfolio	NOUN
gujaf-85	283	8	management	management	NOUN
gujaf-85	283	9	,	,	PUNCT
gujaf-85	283	10	44(1	44(1	PROPN
gujaf-85	283	11	)	)	PUNCT
gujaf-85	283	12	,	,	PUNCT
gujaf-85	283	13	47	47	NUM
gujaf-85	283	14	-	-	SYM
gujaf-85	283	15	55	55	NUM
gujaf-85	283	16	.	.	PUNCT
gujaf-85	284	1	martin	martin	PROPN
gujaf-85	284	2	,	,	PUNCT
gujaf-85	284	3	w.r.i	w.r.i	NOUN
gujaf-85	284	4	.	.	PUNCT
gujaf-85	284	5	,	,	PUNCT
gujaf-85	284	6	&	&	CCONJ
gujaf-85	284	7	wagner	wagner	PROPN
gujaf-85	284	8	,	,	PUNCT
gujaf-85	284	9	c.	c.	PROPN
gujaf-85	284	10	(	(	PUNCT
gujaf-85	284	11	2019	2019	NUM
gujaf-85	284	12	)	)	PUNCT
gujaf-85	284	13	.	.	PUNCT
gujaf-85	285	1	what	what	PRON
gujaf-85	285	2	is	be	AUX
gujaf-85	285	3	expected	expect	VERB
gujaf-85	285	4	return	return	NOUN
gujaf-85	285	5	on	on	ADP
gujaf-85	285	6	stock	stock	NOUN
gujaf-85	285	7	?	?	PUNCT
gujaf-85	286	1	journal	journal	PROPN
gujaf-85	286	2	on	on	ADP
gujaf-85	286	3	finance	finance	NOUN
gujaf-85	286	4	,	,	PUNCT
gujaf-85	286	5	54(4	54(4	NUM
gujaf-85	286	6	)	)	PUNCT
gujaf-85	286	7	,	,	PUNCT
gujaf-85	286	8	18871929	18871929	NUM
gujaf-85	286	9	.	.	PUNCT
gujaf-85	287	1	mercer	mercer	PROPN
gujaf-85	287	2	,	,	PUNCT
gujaf-85	287	3	d.	d.	PROPN
gujaf-85	287	4	(	(	PUNCT
gujaf-85	287	5	1993).a	1993).a	NUM
gujaf-85	287	6	two	two	NUM
gujaf-85	287	7	-	-	PUNCT
gujaf-85	287	8	decade	decade	NOUN
gujaf-85	287	9	test	test	NOUN
gujaf-85	287	10	of	of	ADP
gujaf-85	287	11	product	product	NOUN
gujaf-85	287	12	life	life	NOUN
gujaf-85	287	13	cycle	cycle	NOUN
gujaf-85	287	14	theory.british	theory.british	NUM
gujaf-85	287	15	journal	journal	NOUN
gujaf-85	287	16	of	of	ADP
gujaf-85	287	17	management	management	NOUN
gujaf-85	287	18	,	,	PUNCT
gujaf-85	287	19	4(4	4(4	NUM
gujaf-85	287	20	)	)	PUNCT
gujaf-85	287	21	,	,	PUNCT
gujaf-85	287	22	269	269	NUM
gujaf-85	287	23	-	-	SYM
gujaf-85	287	24	274	274	NUM
gujaf-85	287	25	.	.	PUNCT
gujaf-85	288	1	muth	muth	PROPN
gujaf-85	288	2	,	,	PUNCT
gujaf-85	288	3	f.j	f.j	PROPN
gujaf-85	288	4	.	.	PROPN
gujaf-85	288	5	(	(	PUNCT
gujaf-85	288	6	1961	1961	NUM
gujaf-85	288	7	)	)	PUNCT
gujaf-85	288	8	.	.	PUNCT
gujaf-85	289	1	rational	rational	ADJ
gujaf-85	289	2	expectations	expectation	NOUN
gujaf-85	289	3	and	and	CCONJ
gujaf-85	289	4	theory	theory	NOUN
gujaf-85	289	5	of	of	ADP
gujaf-85	289	6	price	price	NOUN
gujaf-85	289	7	movements.econometrica	movements.econometrica	PROPN
gujaf-85	289	8	,	,	PUNCT
gujaf-85	289	9	29(3	29(3	NUM
gujaf-85	289	10	)	)	PUNCT
gujaf-85	289	11	,	,	PUNCT
gujaf-85	289	12	315	315	NUM
gujaf-85	289	13	-	-	SYM
gujaf-85	289	14	335	335	NUM
gujaf-85	289	15	.	.	PUNCT
gujaf-85	290	1	oyelade	oyelade	NOUN
gujaf-85	290	2	,	,	PUNCT
gujaf-85	290	3	o.	o.	NOUN
gujaf-85	290	4	a.	a.	NOUN
gujaf-85	291	1	(	(	PUNCT
gujaf-85	291	2	2019).the	2019).the	DET
gujaf-85	291	3	impact	impact	NOUN
gujaf-85	291	4	of	of	ADP
gujaf-85	291	5	firm	firm	ADJ
gujaf-85	291	6	size	size	NOUN
gujaf-85	291	7	on	on	ADP
gujaf-85	291	8	firms	firm	NOUN
gujaf-85	291	9	’	’	PART
gujaf-85	291	10	performance	performance	NOUN
gujaf-85	291	11	in	in	ADP
gujaf-85	291	12	nigeria	nigeria	PROPN
gujaf-85	291	13	:	:	PUNCT
gujaf-85	291	14	a	a	DET
gujaf-85	291	15	comparative	comparative	ADJ
gujaf-85	291	16	study	study	NOUN
gujaf-85	291	17	of	of	ADP
gujaf-85	291	18	selected	select	VERB
gujaf-85	291	19	firms	firm	NOUN
gujaf-85	291	20	in	in	ADP
gujaf-85	291	21	the	the	DET
gujaf-85	291	22	building	building	NOUN
gujaf-85	291	23	industry	industry	NOUN
gujaf-85	291	24	in	in	ADP
gujaf-85	291	25	nigeria	nigeria	PROPN
gujaf-85	291	26	.	.	PUNCT
gujaf-85	292	1	asian	asian	ADJ
gujaf-85	292	2	development	development	PROPN
gujaf-85	292	3	policy	policy	PROPN
gujaf-85	292	4	review	review	PROPN
gujaf-85	292	5	,	,	PUNCT
gujaf-85	292	6	7(1	7(1	NUM
gujaf-85	292	7	)	)	PUNCT
gujaf-85	292	8	,	,	PUNCT
gujaf-85	292	9	1	1	NUM
gujaf-85	292	10	-	-	SYM
gujaf-85	292	11	9	9	NUM
gujaf-85	292	12	.	.	PUNCT
gujaf-85	293	1	sharifzadeh	sharifzadeh	PROPN
gujaf-85	293	2	,	,	PUNCT
gujaf-85	293	3	m.	m.	NOUN
gujaf-85	293	4	(	(	PUNCT
gujaf-85	293	5	2006	2006	NUM
gujaf-85	293	6	)	)	PUNCT
gujaf-85	293	7	.	.	PUNCT
gujaf-85	294	1	an	an	DET
gujaf-85	294	2	empirical	empirical	ADJ
gujaf-85	294	3	and	and	CCONJ
gujaf-85	294	4	theoretical	theoretical	ADJ
gujaf-85	294	5	analysis	analysis	NOUN
gujaf-85	294	6	of	of	ADP
gujaf-85	294	7	capital	capital	NOUN
gujaf-85	294	8	asset	asset	NOUN
gujaf-85	294	9	pricing	pricing	NOUN
gujaf-85	294	10	model	model	NOUN
gujaf-85	294	11	.	.	PUNCT
gujaf-85	295	1	boca	boca	PROPN
gujaf-85	295	2	raton	raton	PROPN
gujaf-85	295	3	,	,	PUNCT
gujaf-85	295	4	florida	florida	PROPN
gujaf-85	295	5	,	,	PUNCT
gujaf-85	295	6	1	1	NUM
gujaf-85	295	7	(	(	PUNCT
gujaf-85	295	8	1	1	NUM
gujaf-85	295	9	)	)	PUNCT
gujaf-85	295	10	,	,	PUNCT
gujaf-85	295	11	1	1	NUM
gujaf-85	295	12	-	-	SYM
gujaf-85	295	13	179	179	NUM
gujaf-85	295	14	.	.	PUNCT
gujaf-85	296	1	sharpe	sharpe	PROPN
gujaf-85	296	2	,	,	PUNCT
gujaf-85	296	3	w.	w.	PROPN
gujaf-85	296	4	f.	f.	PROPN
gujaf-85	296	5	(	(	PUNCT
gujaf-85	296	6	1964	1964	NUM
gujaf-85	296	7	)	)	PUNCT
gujaf-85	296	8	.	.	PUNCT
gujaf-85	297	1	capital	capital	NOUN
gujaf-85	297	2	asset	asset	NOUN
gujaf-85	297	3	prices	price	NOUN
gujaf-85	297	4	:	:	PUNCT
gujaf-85	297	5	a	a	DET
gujaf-85	297	6	theory	theory	NOUN
gujaf-85	297	7	of	of	ADP
gujaf-85	297	8	market	market	NOUN
gujaf-85	297	9	equilibrium	equilibrium	NOUN
gujaf-85	297	10	under	under	ADP
gujaf-85	297	11	conditions	condition	NOUN
gujaf-85	297	12	of	of	ADP
gujaf-85	297	13	risk	risk	NOUN
gujaf-85	297	14	.	.	PUNCT
gujaf-85	298	1	the	the	DET
gujaf-85	298	2	journal	journal	PROPN
gujaf-85	298	3	of	of	ADP
gujaf-85	298	4	finance	finance	NOUN
gujaf-85	298	5	,	,	PUNCT
gujaf-85	298	6	19	19	NUM
gujaf-85	298	7	,	,	PUNCT
gujaf-85	298	8	(	(	PUNCT
gujaf-85	298	9	1),425	1),425	NUM
gujaf-85	298	10	-	-	SYM
gujaf-85	298	11	442	442	NUM
gujaf-85	298	12	.	.	PUNCT
gujaf-85	299	1	treguiros	treguiro	NOUN
gujaf-85	299	2	,	,	PUNCT
gujaf-85	299	3	d.	d.	PROPN
gujaf-85	299	4	(	(	PUNCT
gujaf-85	299	5	2000	2000	NUM
gujaf-85	299	6	)	)	PUNCT
gujaf-85	299	7	.	.	PUNCT
gujaf-85	300	1	a	a	DET
gujaf-85	300	2	theoretical	theoretical	ADJ
gujaf-85	300	3	definition	definition	NOUN
gujaf-85	300	4	and	and	CCONJ
gujaf-85	300	5	statistical	statistical	ADJ
gujaf-85	300	6	description	description	NOUN
gujaf-85	300	7	of	of	ADP
gujaf-85	300	8	firm	firm	ADJ
gujaf-85	300	9	size.confererence	size.confererence	NOUN
gujaf-85	300	10	paper	paper	NOUN
gujaf-85	300	11	at	at	ADP
gujaf-85	300	12	british	british	PROPN
gujaf-85	300	13	accounting	accounting	PROPN
gujaf-85	300	14	association	association	PROPN
gujaf-85	300	15	.	.	PUNCT
gujaf-85	301	1	yuliarti	yuliarti	PROPN
gujaf-85	301	2	,	,	PUNCT
gujaf-85	301	3	a.	a.	PROPN
gujaf-85	301	4	,	,	PUNCT
gujaf-85	301	5	&	&	CCONJ
gujaf-85	301	6	diyani	diyani	PROPN
gujaf-85	301	7	,	,	PUNCT
gujaf-85	301	8	a.	a.	PROPN
gujaf-85	301	9	l.	l.	PROPN
gujaf-85	301	10	(	(	PUNCT
gujaf-85	301	11	2018).the	2018).the	DET
gujaf-85	301	12	effect	effect	NOUN
gujaf-85	301	13	of	of	ADP
gujaf-85	301	14	firm	firm	ADJ
gujaf-85	301	15	size	size	NOUN
gujaf-85	301	16	,	,	PUNCT
gujaf-85	301	17	financial	financial	ADJ
gujaf-85	301	18	ratios	ratio	NOUN
gujaf-85	301	19	and	and	CCONJ
gujaf-85	301	20	cash	cash	NOUN
gujaf-85	301	21	flow	flow	NOUN
gujaf-85	301	22	on	on	ADP
gujaf-85	301	23	stock	stock	NOUN
gujaf-85	301	24	return	return	NOUN
gujaf-85	301	25	.	.	PUNCT
gujaf-85	302	1	the	the	DET
gujaf-85	302	2	indonesian	indonesian	PROPN
gujaf-85	302	3	accounting	accounting	PROPN
gujaf-85	302	4	review,8(2	review,8(2	PROPN
gujaf-85	302	5	)	)	PUNCT
gujaf-85	302	6	,	,	PUNCT
gujaf-85	302	7	229	229	NUM
gujaf-85	302	8	–	–	SYM
gujaf-85	302	9	243	243	NUM
gujaf-85	302	10	.	.	PUNCT
gujaf-85	303	1	vu	vu	NOUN
gujaf-85	303	2	,	,	PUNCT
gujaf-85	303	3	t.	t.	PROPN
gujaf-85	303	4	,	,	PUNCT
gujaf-85	303	5	nguyen	nguyen	NOUN
gujaf-85	303	6	,	,	PUNCT
gujaf-85	303	7	v.	v.	PROPN
gujaf-85	303	8	,	,	PUNCT
gujaf-85	303	9	ho	ho	PROPN
gujaf-85	303	10	,	,	PUNCT
gujaf-85	303	11	m.	m.	NOUN
gujaf-85	303	12	,	,	PUNCT
gujaf-85	303	13	&	&	CCONJ
gujaf-85	303	14	vuong	vuong	PROPN
gujaf-85	303	15	,	,	PUNCT
gujaf-85	303	16	q.	q.	PROPN
gujaf-85	303	17	(	(	PUNCT
gujaf-85	303	18	2019	2019	NUM
gujaf-85	303	19	)	)	PUNCT
gujaf-85	303	20	.	.	PUNCT
gujaf-85	304	1	determinants	determinant	NOUN
gujaf-85	304	2	of	of	ADP
gujaf-85	304	3	vietnamese	vietnamese	ADJ
gujaf-85	304	4	listed	list	VERB
gujaf-85	304	5	firm	firm	ADJ
gujaf-85	304	6	performance	performance	NOUN
gujaf-85	304	7	:	:	PUNCT
gujaf-85	304	8	competition	competition	NOUN
gujaf-85	304	9	,	,	PUNCT
gujaf-85	304	10	wage	wage	NOUN
gujaf-85	304	11	,	,	PUNCT
gujaf-85	304	12	ceo	ceo	NOUN
gujaf-85	304	13	,	,	PUNCT
gujaf-85	304	14	firm	firm	ADJ
gujaf-85	304	15	size	size	NOUN
gujaf-85	304	16	,	,	PUNCT
gujaf-85	304	17	age	age	NOUN
gujaf-85	304	18	,	,	PUNCT
gujaf-85	304	19	and	and	CCONJ
gujaf-85	304	20	international	international	ADJ
gujaf-85	304	21	trade	trade	NOUN
gujaf-85	304	22	.	.	PUNCT
gujaf-85	305	1	journal	journal	NOUN
gujaf-85	305	2	of	of	ADP
gujaf-85	305	3	risk	risk	NOUN
gujaf-85	305	4	and	and	CCONJ
gujaf-85	305	5	financial	financial	ADJ
gujaf-85	305	6	management	management	NOUN
gujaf-85	305	7	,	,	PUNCT
gujaf-85	305	8	12(2	12(2	NUM
gujaf-85	305	9	)	)	PUNCT
gujaf-85	305	10	,	,	PUNCT
gujaf-85	305	11	1	1	NUM
gujaf-85	305	12	-	-	SYM
gujaf-85	305	13	19	19	NUM
gujaf-85	305	14	.	.	NOUN
gujaf-85	305	15	13	13	NUM