id	sid	tid	token	lemma	pos
hassl-4536	1	1	1596	1596	NUM
hassl-4536	1	2	©	©	PROPN
hassl-4536	1	3	2025	2025	NUM
hassl-4536	1	4	conscientia	conscientia	PROPN
hassl-4536	1	5	beam	beam	PROPN
hassl-4536	1	6	.	.	PUNCT
hassl-4536	2	1	all	all	DET
hassl-4536	2	2	rights	right	NOUN
hassl-4536	2	3	reserved	reserve	VERB
hassl-4536	2	4	.	.	PUNCT
hassl-4536	3	1	inventory	inventory	NOUN
hassl-4536	3	2	turnover	turnover	NOUN
hassl-4536	3	3	ratio	ratio	NOUN
hassl-4536	3	4	and	and	CCONJ
hassl-4536	3	5	firm	firm	ADJ
hassl-4536	3	6	profitability	profitability	NOUN
hassl-4536	3	7	:	:	PUNCT
hassl-4536	3	8	a	a	DET
hassl-4536	3	9	study	study	NOUN
hassl-4536	3	10	of	of	ADP
hassl-4536	3	11	listed	list	VERB
hassl-4536	3	12	agricultural	agricultural	ADJ
hassl-4536	3	13	firms	firm	NOUN
hassl-4536	3	14	in	in	ADP
hassl-4536	3	15	nigeria	nigeria	PROPN
hassl-4536	3	16	busola	busola	PROPN
hassl-4536	3	17	elizabeth	elizabeth	PROPN
hassl-4536	3	18	simon	simon	PROPN
hassl-4536	3	19	-	-	PUNCT
hassl-4536	3	20	ilogho	ilogho	PROPN
hassl-4536	3	21	department	department	NOUN
hassl-4536	3	22	of	of	ADP
hassl-4536	3	23	accountancy	accountancy	NOUN
hassl-4536	3	24	,	,	PUNCT
hassl-4536	3	25	college	college	NOUN
hassl-4536	3	26	of	of	ADP
hassl-4536	3	27	business	business	NOUN
hassl-4536	3	28	and	and	CCONJ
hassl-4536	3	29	economics	economic	NOUN
hassl-4536	3	30	,	,	PUNCT
hassl-4536	3	31	university	university	PROPN
hassl-4536	3	32	of	of	ADP
hassl-4536	3	33	johannesburg	johannesburg	PROPN
hassl-4536	3	34	,	,	PUNCT
hassl-4536	3	35	south	south	PROPN
hassl-4536	3	36	africa	africa	PROPN
hassl-4536	3	37	.	.	PUNCT
hassl-4536	4	1	email	email	NOUN
hassl-4536	4	2	:	:	PUNCT
hassl-4536	4	3	bsimon-ilogho@uj.ac.za	bsimon-ilogho@uj.ac.za	ADJ
hassl-4536	4	4	abstract	abstract	ADJ
hassl-4536	4	5	article	article	NOUN
hassl-4536	4	6	history	history	NOUN
hassl-4536	4	7	received	receive	VERB
hassl-4536	4	8	:	:	PUNCT
hassl-4536	4	9	20	20	NUM
hassl-4536	4	10	november	november	NOUN
hassl-4536	4	11	2024	2024	NUM
hassl-4536	4	12	revised	revise	VERB
hassl-4536	4	13	:	:	PUNCT
hassl-4536	4	14	2	2	NUM
hassl-4536	4	15	september	september	PROPN
hassl-4536	4	16	2025	2025	NUM
hassl-4536	4	17	accepted	accept	VERB
hassl-4536	4	18	:	:	PUNCT
hassl-4536	4	19	14	14	NUM
hassl-4536	4	20	october	october	NOUN
hassl-4536	4	21	2025	2025	NUM
hassl-4536	4	22	published	publish	VERB
hassl-4536	4	23	:	:	PUNCT
hassl-4536	4	24	11	11	NUM
hassl-4536	4	25	november	november	NOUN
hassl-4536	4	26	2025	2025	NUM
hassl-4536	4	27	keywords	keyword	NOUN
hassl-4536	4	28	agriculture	agriculture	NOUN
hassl-4536	4	29	firm	firm	ADJ
hassl-4536	4	30	performance	performance	NOUN
hassl-4536	4	31	inventory	inventory	NOUN
hassl-4536	4	32	turnover	turnover	NOUN
hassl-4536	4	33	profitability	profitability	NOUN
hassl-4536	4	34	.	.	PUNCT
hassl-4536	5	1	a	a	DET
hassl-4536	5	2	manufacturing	manufacture	VERB
hassl-4536	5	3	company	company	NOUN
hassl-4536	5	4	's	's	PART
hassl-4536	5	5	turnover	turnover	NOUN
hassl-4536	5	6	rate	rate	NOUN
hassl-4536	5	7	affects	affect	VERB
hassl-4536	5	8	revenue	revenue	NOUN
hassl-4536	5	9	,	,	PUNCT
hassl-4536	5	10	which	which	PRON
hassl-4536	5	11	in	in	ADP
hassl-4536	5	12	turn	turn	NOUN
hassl-4536	5	13	influences	influence	VERB
hassl-4536	5	14	the	the	DET
hassl-4536	5	15	firm	firm	NOUN
hassl-4536	5	16	's	's	PART
hassl-4536	5	17	profitability	profitability	NOUN
hassl-4536	5	18	.	.	PUNCT
hassl-4536	6	1	efsfective	efsfective	ADJ
hassl-4536	6	2	inventory	inventory	NOUN
hassl-4536	6	3	management	management	NOUN
hassl-4536	6	4	plays	play	VERB
hassl-4536	6	5	a	a	DET
hassl-4536	6	6	fundamental	fundamental	ADJ
hassl-4536	6	7	role	role	NOUN
hassl-4536	6	8	as	as	ADP
hassl-4536	6	9	a	a	DET
hassl-4536	6	10	determinant	determinant	NOUN
hassl-4536	6	11	of	of	ADP
hassl-4536	6	12	profitability	profitability	NOUN
hassl-4536	6	13	.	.	PUNCT
hassl-4536	7	1	this	this	DET
hassl-4536	7	2	study	study	NOUN
hassl-4536	7	3	examines	examine	VERB
hassl-4536	7	4	the	the	DET
hassl-4536	7	5	influence	influence	NOUN
hassl-4536	7	6	of	of	ADP
hassl-4536	7	7	inventory	inventory	NOUN
hassl-4536	7	8	turnover	turnover	NOUN
hassl-4536	7	9	on	on	ADP
hassl-4536	7	10	the	the	DET
hassl-4536	7	11	profitability	profitability	NOUN
hassl-4536	7	12	of	of	ADP
hassl-4536	7	13	firms	firm	NOUN
hassl-4536	7	14	within	within	ADP
hassl-4536	7	15	the	the	DET
hassl-4536	7	16	agricultural	agricultural	ADJ
hassl-4536	7	17	sector	sector	NOUN
hassl-4536	7	18	in	in	ADP
hassl-4536	7	19	nigeria	nigeria	PROPN
hassl-4536	7	20	.	.	PUNCT
hassl-4536	8	1	the	the	DET
hassl-4536	8	2	research	research	NOUN
hassl-4536	8	3	analyzed	analyze	VERB
hassl-4536	8	4	listed	list	VERB
hassl-4536	8	5	agricultural	agricultural	ADJ
hassl-4536	8	6	firms	firm	NOUN
hassl-4536	8	7	on	on	ADP
hassl-4536	8	8	the	the	DET
hassl-4536	8	9	nigerian	nigerian	ADJ
hassl-4536	8	10	exchange	exchange	NOUN
hassl-4536	8	11	group	group	NOUN
hassl-4536	8	12	over	over	ADP
hassl-4536	8	13	24	24	NUM
hassl-4536	8	14	quarters	quarter	NOUN
hassl-4536	8	15	from	from	ADP
hassl-4536	8	16	2018	2018	NUM
hassl-4536	8	17	to	to	ADP
hassl-4536	8	18	2023	2023	NUM
hassl-4536	8	19	,	,	PUNCT
hassl-4536	8	20	utilizing	utilize	VERB
hassl-4536	8	21	secondary	secondary	ADJ
hassl-4536	8	22	data	datum	NOUN
hassl-4536	8	23	from	from	ADP
hassl-4536	8	24	the	the	DET
hassl-4536	8	25	financial	financial	ADJ
hassl-4536	8	26	statements	statement	NOUN
hassl-4536	8	27	of	of	ADP
hassl-4536	8	28	these	these	DET
hassl-4536	8	29	firms	firm	NOUN
hassl-4536	8	30	.	.	PUNCT
hassl-4536	9	1	ordinary	ordinary	ADJ
hassl-4536	9	2	least	least	ADJ
hassl-4536	9	3	squares	square	NOUN
hassl-4536	9	4	regression	regression	NOUN
hassl-4536	9	5	was	be	AUX
hassl-4536	9	6	employed	employ	VERB
hassl-4536	9	7	as	as	ADP
hassl-4536	9	8	the	the	DET
hassl-4536	9	9	data	datum	NOUN
hassl-4536	9	10	analysis	analysis	NOUN
hassl-4536	9	11	method	method	NOUN
hassl-4536	9	12	.	.	PUNCT
hassl-4536	10	1	the	the	DET
hassl-4536	10	2	results	result	NOUN
hassl-4536	10	3	revealed	reveal	VERB
hassl-4536	10	4	that	that	SCONJ
hassl-4536	10	5	inventory	inventory	NOUN
hassl-4536	10	6	turnover	turnover	NOUN
hassl-4536	10	7	ratios	ratio	NOUN
hassl-4536	10	8	have	have	VERB
hassl-4536	10	9	an	an	DET
hassl-4536	10	10	insignificant	insignificant	ADJ
hassl-4536	10	11	influence	influence	NOUN
hassl-4536	10	12	on	on	ADP
hassl-4536	10	13	profitability	profitability	NOUN
hassl-4536	10	14	,	,	PUNCT
hassl-4536	10	15	as	as	SCONJ
hassl-4536	10	16	measured	measure	VERB
hassl-4536	10	17	by	by	ADP
hassl-4536	10	18	return	return	NOUN
hassl-4536	10	19	on	on	ADP
hassl-4536	10	20	assets	asset	NOUN
hassl-4536	10	21	(	(	PUNCT
hassl-4536	10	22	roa	roa	PROPN
hassl-4536	10	23	)	)	PUNCT
hassl-4536	10	24	.	.	PUNCT
hassl-4536	11	1	the	the	DET
hassl-4536	11	2	findings	finding	NOUN
hassl-4536	11	3	indicate	indicate	VERB
hassl-4536	11	4	that	that	SCONJ
hassl-4536	11	5	the	the	DET
hassl-4536	11	6	impact	impact	NOUN
hassl-4536	11	7	of	of	ADP
hassl-4536	11	8	inventory	inventory	NOUN
hassl-4536	11	9	turnover	turnover	NOUN
hassl-4536	11	10	on	on	ADP
hassl-4536	11	11	return	return	NOUN
hassl-4536	11	12	on	on	ADP
hassl-4536	11	13	equity	equity	NOUN
hassl-4536	11	14	(	(	PUNCT
hassl-4536	11	15	roe	roe	PROPN
hassl-4536	11	16	)	)	PUNCT
hassl-4536	11	17	is	be	AUX
hassl-4536	11	18	negative	negative	ADJ
hassl-4536	11	19	,	,	PUNCT
hassl-4536	11	20	while	while	SCONJ
hassl-4536	11	21	its	its	PRON
hassl-4536	11	22	effect	effect	NOUN
hassl-4536	11	23	on	on	ADP
hassl-4536	11	24	return	return	NOUN
hassl-4536	11	25	on	on	ADP
hassl-4536	11	26	sales	sale	NOUN
hassl-4536	11	27	(	(	PUNCT
hassl-4536	11	28	ros	ros	PROPN
hassl-4536	11	29	)	)	PUNCT
hassl-4536	11	30	is	be	AUX
hassl-4536	11	31	positive	positive	ADJ
hassl-4536	11	32	.	.	PUNCT
hassl-4536	12	1	the	the	DET
hassl-4536	12	2	study	study	NOUN
hassl-4536	12	3	recommends	recommend	VERB
hassl-4536	12	4	that	that	SCONJ
hassl-4536	12	5	more	more	ADJ
hassl-4536	12	6	efforts	effort	NOUN
hassl-4536	12	7	be	be	AUX
hassl-4536	12	8	directed	direct	VERB
hassl-4536	12	9	toward	toward	ADP
hassl-4536	12	10	improving	improve	VERB
hassl-4536	12	11	inventory	inventory	NOUN
hassl-4536	12	12	management	management	NOUN
hassl-4536	12	13	efficiency	efficiency	NOUN
hassl-4536	12	14	in	in	ADP
hassl-4536	12	15	agricultural	agricultural	ADJ
hassl-4536	12	16	firms	firm	NOUN
hassl-4536	12	17	.	.	PUNCT
hassl-4536	13	1	however	however	ADV
hassl-4536	13	2	,	,	PUNCT
hassl-4536	13	3	it	it	PRON
hassl-4536	13	4	is	be	AUX
hassl-4536	13	5	essential	essential	ADJ
hassl-4536	13	6	to	to	PART
hassl-4536	13	7	consider	consider	VERB
hassl-4536	13	8	and	and	CCONJ
hassl-4536	13	9	monitor	monitor	VERB
hassl-4536	13	10	the	the	DET
hassl-4536	13	11	outcomes	outcome	NOUN
hassl-4536	13	12	on	on	ADP
hassl-4536	13	13	roe	roe	NOUN
hassl-4536	13	14	to	to	PART
hassl-4536	13	15	determine	determine	VERB
hassl-4536	13	16	if	if	SCONJ
hassl-4536	13	17	the	the	DET
hassl-4536	13	18	costs	cost	NOUN
hassl-4536	13	19	associated	associate	VERB
hassl-4536	13	20	with	with	ADP
hassl-4536	13	21	enhancing	enhance	VERB
hassl-4536	13	22	inventory	inventory	NOUN
hassl-4536	13	23	management	management	NOUN
hassl-4536	13	24	outweigh	outweigh	VERB
hassl-4536	13	25	the	the	DET
hassl-4536	13	26	benefits	benefit	NOUN
hassl-4536	13	27	,	,	PUNCT
hassl-4536	13	28	given	give	VERB
hassl-4536	13	29	its	its	PRON
hassl-4536	13	30	negative	negative	ADJ
hassl-4536	13	31	impact	impact	NOUN
hassl-4536	13	32	on	on	ADP
hassl-4536	13	33	roe	roe	PROPN
hassl-4536	13	34	.	.	PUNCT
hassl-4536	14	1	contribution	contribution	NOUN
hassl-4536	14	2	/	/	SYM
hassl-4536	14	3	originality	originality	NOUN
hassl-4536	14	4	:	:	PUNCT
hassl-4536	14	5	this	this	DET
hassl-4536	14	6	study	study	NOUN
hassl-4536	14	7	examines	examine	VERB
hassl-4536	14	8	the	the	DET
hassl-4536	14	9	effect	effect	NOUN
hassl-4536	14	10	of	of	ADP
hassl-4536	14	11	inventory	inventory	NOUN
hassl-4536	14	12	turnover	turnover	NOUN
hassl-4536	14	13	on	on	ADP
hassl-4536	14	14	three	three	NUM
hassl-4536	14	15	profitability	profitability	NOUN
hassl-4536	14	16	metrics	metric	NOUN
hassl-4536	14	17	(	(	PUNCT
hassl-4536	14	18	roa	roa	PROPN
hassl-4536	14	19	,	,	PUNCT
hassl-4536	14	20	roe	roe	PROPN
hassl-4536	14	21	,	,	PUNCT
hassl-4536	14	22	ros	ros	PROPN
hassl-4536	14	23	)	)	PUNCT
hassl-4536	14	24	in	in	ADP
hassl-4536	14	25	the	the	DET
hassl-4536	14	26	nigerian	nigerian	ADJ
hassl-4536	14	27	agricultural	agricultural	ADJ
hassl-4536	14	28	sector	sector	NOUN
hassl-4536	14	29	using	use	VERB
hassl-4536	14	30	quarterly	quarterly	ADJ
hassl-4536	14	31	data	datum	NOUN
hassl-4536	14	32	from	from	ADP
hassl-4536	14	33	2018	2018	NUM
hassl-4536	14	34	to	to	ADP
hassl-4536	14	35	2023	2023	NUM
hassl-4536	14	36	.	.	PUNCT
hassl-4536	15	1	it	it	PRON
hassl-4536	15	2	reveals	reveal	VERB
hassl-4536	15	3	sectorspecific	sectorspecific	ADJ
hassl-4536	15	4	insights	insight	NOUN
hassl-4536	15	5	,	,	PUNCT
hassl-4536	15	6	including	include	VERB
hassl-4536	15	7	roe	roe	PROPN
hassl-4536	15	8	’s	’s	PART
hassl-4536	15	9	negative	negative	ADJ
hassl-4536	15	10	response	response	NOUN
hassl-4536	15	11	,	,	PUNCT
hassl-4536	15	12	offering	offer	VERB
hassl-4536	15	13	nuanced	nuanced	ADJ
hassl-4536	15	14	guidance	guidance	NOUN
hassl-4536	15	15	for	for	ADP
hassl-4536	15	16	inventory	inventory	NOUN
hassl-4536	15	17	strategies	strategy	NOUN
hassl-4536	15	18	in	in	ADP
hassl-4536	15	19	emerging	emerge	VERB
hassl-4536	15	20	economies	economy	NOUN
hassl-4536	15	21	’	'	PUNCT
hassl-4536	15	22	agribusinesses	agribusiness	NOUN
hassl-4536	15	23	.	.	PUNCT
hassl-4536	16	1	1	1	X
hassl-4536	16	2	.	.	X
hassl-4536	16	3	introduction	introduction	NOUN
hassl-4536	16	4	financial	financial	ADJ
hassl-4536	16	5	performance	performance	NOUN
hassl-4536	16	6	is	be	AUX
hassl-4536	16	7	a	a	DET
hassl-4536	16	8	critical	critical	ADJ
hassl-4536	16	9	indicator	indicator	NOUN
hassl-4536	16	10	for	for	SCONJ
hassl-4536	16	11	investors	investor	NOUN
hassl-4536	16	12	to	to	PART
hassl-4536	16	13	assess	assess	VERB
hassl-4536	16	14	profitability	profitability	NOUN
hassl-4536	16	15	and	and	CCONJ
hassl-4536	16	16	financial	financial	ADJ
hassl-4536	16	17	health	health	NOUN
hassl-4536	16	18	,	,	PUNCT
hassl-4536	16	19	providing	provide	VERB
hassl-4536	16	20	insights	insight	NOUN
hassl-4536	16	21	that	that	PRON
hassl-4536	16	22	inform	inform	VERB
hassl-4536	16	23	their	their	PRON
hassl-4536	16	24	decision	decision	NOUN
hassl-4536	16	25	-	-	PUNCT
hassl-4536	16	26	making	make	VERB
hassl-4536	16	27	processes	process	NOUN
hassl-4536	16	28	.	.	PUNCT
hassl-4536	17	1	this	this	DET
hassl-4536	17	2	performance	performance	NOUN
hassl-4536	17	3	measurement	measurement	NOUN
hassl-4536	17	4	reflects	reflect	VERB
hassl-4536	17	5	the	the	DET
hassl-4536	17	6	company	company	NOUN
hassl-4536	17	7	's	's	PART
hassl-4536	17	8	ability	ability	NOUN
hassl-4536	17	9	to	to	PART
hassl-4536	17	10	generate	generate	VERB
hassl-4536	17	11	profit	profit	NOUN
hassl-4536	17	12	,	,	PUNCT
hassl-4536	17	13	meet	meet	VERB
hassl-4536	17	14	non	non	ADJ
hassl-4536	17	15	-	-	ADJ
hassl-4536	17	16	financial	financial	ADJ
hassl-4536	17	17	objectives	objective	NOUN
hassl-4536	17	18	,	,	PUNCT
hassl-4536	17	19	such	such	ADJ
hassl-4536	17	20	as	as	ADP
hassl-4536	17	21	corporate	corporate	ADJ
hassl-4536	17	22	social	social	ADJ
hassl-4536	17	23	responsibilities	responsibility	NOUN
hassl-4536	17	24	,	,	PUNCT
hassl-4536	17	25	and	and	CCONJ
hassl-4536	17	26	sustain	sustain	VERB
hassl-4536	17	27	operations	operation	NOUN
hassl-4536	17	28	as	as	ADP
hassl-4536	17	29	a	a	DET
hassl-4536	17	30	going	go	VERB
hassl-4536	17	31	concern	concern	NOUN
hassl-4536	17	32	(	(	PUNCT
hassl-4536	17	33	wijana	wijana	PROPN
hassl-4536	17	34	&	&	CCONJ
hassl-4536	17	35	adnyana	adnyana	PROPN
hassl-4536	17	36	,	,	PUNCT
hassl-4536	17	37	2022	2022	NUM
hassl-4536	17	38	)	)	PUNCT
hassl-4536	17	39	.	.	PUNCT
hassl-4536	18	1	hence	hence	ADV
hassl-4536	18	2	,	,	PUNCT
hassl-4536	18	3	survival	survival	NOUN
hassl-4536	18	4	and	and	CCONJ
hassl-4536	18	5	growth	growth	NOUN
hassl-4536	18	6	are	be	AUX
hassl-4536	18	7	fundamental	fundamental	ADJ
hassl-4536	18	8	to	to	ADP
hassl-4536	18	9	business	business	NOUN
hassl-4536	18	10	entities	entity	NOUN
hassl-4536	18	11	.	.	PUNCT
hassl-4536	19	1	a	a	DET
hassl-4536	19	2	company	company	NOUN
hassl-4536	19	3	's	's	PART
hassl-4536	19	4	success	success	NOUN
hassl-4536	19	5	is	be	AUX
hassl-4536	19	6	primarily	primarily	ADV
hassl-4536	19	7	determined	determine	VERB
hassl-4536	19	8	by	by	ADP
hassl-4536	19	9	its	its	PRON
hassl-4536	19	10	ability	ability	NOUN
hassl-4536	19	11	to	to	PART
hassl-4536	19	12	generate	generate	VERB
hassl-4536	19	13	revenue	revenue	NOUN
hassl-4536	19	14	or	or	CCONJ
hassl-4536	19	15	sales	sale	NOUN
hassl-4536	19	16	of	of	ADP
hassl-4536	19	17	goods	good	NOUN
hassl-4536	19	18	or	or	CCONJ
hassl-4536	19	19	services	service	NOUN
hassl-4536	19	20	in	in	ADP
hassl-4536	19	21	volumes	volume	NOUN
hassl-4536	19	22	that	that	PRON
hassl-4536	19	23	contribute	contribute	VERB
hassl-4536	19	24	to	to	ADP
hassl-4536	19	25	profitability	profitability	NOUN
hassl-4536	19	26	(	(	PUNCT
hassl-4536	19	27	jayathilaka	jayathilaka	PROPN
hassl-4536	19	28	,	,	PUNCT
hassl-4536	19	29	2020	2020	NUM
hassl-4536	19	30	)	)	PUNCT
hassl-4536	19	31	.	.	PUNCT
hassl-4536	20	1	one	one	NUM
hassl-4536	20	2	way	way	NOUN
hassl-4536	20	3	to	to	PART
hassl-4536	20	4	measure	measure	VERB
hassl-4536	20	5	whether	whether	SCONJ
hassl-4536	20	6	the	the	DET
hassl-4536	20	7	firm	firm	NOUN
hassl-4536	20	8	is	be	AUX
hassl-4536	20	9	in	in	ADP
hassl-4536	20	10	good	good	ADJ
hassl-4536	20	11	or	or	CCONJ
hassl-4536	20	12	bad	bad	ADJ
hassl-4536	20	13	condition	condition	NOUN
hassl-4536	20	14	is	be	AUX
hassl-4536	20	15	to	to	PART
hassl-4536	20	16	evaluate	evaluate	VERB
hassl-4536	20	17	the	the	DET
hassl-4536	20	18	profitability	profitability	NOUN
hassl-4536	20	19	ratios	ratio	NOUN
hassl-4536	20	20	from	from	ADP
hassl-4536	20	21	the	the	DET
hassl-4536	20	22	published	publish	VERB
hassl-4536	20	23	figures	figure	NOUN
hassl-4536	20	24	in	in	ADP
hassl-4536	20	25	the	the	DET
hassl-4536	20	26	firm	firm	NOUN
hassl-4536	20	27	's	's	PART
hassl-4536	20	28	financial	financial	ADJ
hassl-4536	20	29	statements	statement	NOUN
hassl-4536	20	30	(	(	PUNCT
hassl-4536	20	31	amanda	amanda	PROPN
hassl-4536	20	32	,	,	PUNCT
hassl-4536	20	33	2019	2019	NUM
hassl-4536	20	34	;	;	PUNCT
hassl-4536	20	35	olayinka	olayinka	NOUN
hassl-4536	20	36	,	,	PUNCT
hassl-4536	20	37	2022	2022	NUM
hassl-4536	20	38	)	)	PUNCT
hassl-4536	20	39	.	.	PUNCT
hassl-4536	21	1	profitability	profitability	NOUN
hassl-4536	21	2	ratios	ratio	NOUN
hassl-4536	21	3	reveal	reveal	VERB
hassl-4536	21	4	the	the	DET
hassl-4536	21	5	measure	measure	NOUN
hassl-4536	21	6	of	of	ADP
hassl-4536	21	7	returns	return	NOUN
hassl-4536	21	8	generated	generate	VERB
hassl-4536	21	9	from	from	ADP
hassl-4536	21	10	a	a	DET
hassl-4536	21	11	certain	certain	ADJ
hassl-4536	21	12	amount	amount	NOUN
hassl-4536	21	13	of	of	ADP
hassl-4536	21	14	investment	investment	NOUN
hassl-4536	21	15	.	.	PUNCT
hassl-4536	22	1	they	they	PRON
hassl-4536	22	2	are	be	AUX
hassl-4536	22	3	usually	usually	ADV
hassl-4536	22	4	expressed	express	VERB
hassl-4536	22	5	as	as	ADP
hassl-4536	22	6	ratios	ratio	NOUN
hassl-4536	22	7	that	that	PRON
hassl-4536	22	8	compare	compare	VERB
hassl-4536	22	9	specific	specific	ADJ
hassl-4536	22	10	returns	return	NOUN
hassl-4536	22	11	with	with	ADP
hassl-4536	22	12	investments	investment	NOUN
hassl-4536	22	13	in	in	ADP
hassl-4536	22	14	particular	particular	ADJ
hassl-4536	22	15	areas	area	NOUN
hassl-4536	22	16	expected	expect	VERB
hassl-4536	22	17	to	to	PART
hassl-4536	22	18	yield	yield	VERB
hassl-4536	22	19	results	result	NOUN
hassl-4536	22	20	.	.	PUNCT
hassl-4536	23	1	however	however	ADV
hassl-4536	23	2	,	,	PUNCT
hassl-4536	23	3	profitability	profitability	NOUN
hassl-4536	23	4	in	in	ADP
hassl-4536	23	5	an	an	DET
hassl-4536	23	6	industrial	industrial	NOUN
hassl-4536	23	7	-	-	PUNCT
hassl-4536	23	8	based	base	VERB
hassl-4536	23	9	firm	firm	NOUN
hassl-4536	23	10	is	be	AUX
hassl-4536	23	11	greatly	greatly	ADV
hassl-4536	23	12	determined	determine	VERB
hassl-4536	23	13	by	by	ADP
hassl-4536	23	14	increased	increase	VERB
hassl-4536	23	15	sales	sale	NOUN
hassl-4536	23	16	(	(	PUNCT
hassl-4536	23	17	arif	arif	PROPN
hassl-4536	23	18	nasution	nasution	PROPN
hassl-4536	23	19	,	,	PUNCT
hassl-4536	23	20	2020	2020	NUM
hassl-4536	23	21	)	)	PUNCT
hassl-4536	23	22	.	.	PUNCT
hassl-4536	24	1	sales	sale	NOUN
hassl-4536	24	2	or	or	CCONJ
hassl-4536	24	3	revenue	revenue	NOUN
hassl-4536	24	4	are	be	AUX
hassl-4536	24	5	either	either	ADV
hassl-4536	24	6	sourced	source	VERB
hassl-4536	24	7	from	from	ADP
hassl-4536	24	8	the	the	DET
hassl-4536	24	9	turnover	turnover	NOUN
hassl-4536	24	10	of	of	ADP
hassl-4536	24	11	manufactured	manufacture	VERB
hassl-4536	24	12	goods	good	NOUN
hassl-4536	24	13	or	or	CCONJ
hassl-4536	24	14	procured	procure	VERB
hassl-4536	24	15	goods	good	NOUN
hassl-4536	24	16	or	or	CCONJ
hassl-4536	24	17	materials	material	NOUN
hassl-4536	24	18	.	.	PUNCT
hassl-4536	25	1	humanities	humanity	NOUN
hassl-4536	25	2	and	and	CCONJ
hassl-4536	25	3	social	social	ADJ
hassl-4536	25	4	sciences	science	NOUN
hassl-4536	25	5	letters	letter	NOUN
hassl-4536	25	6	2025	2025	NUM
hassl-4536	25	7	vol	vol	NOUN
hassl-4536	25	8	.	.	PROPN
hassl-4536	25	9	13	13	NUM
hassl-4536	25	10	,	,	PUNCT
hassl-4536	25	11	no	no	INTJ
hassl-4536	25	12	.	.	NOUN
hassl-4536	25	13	4	4	NUM
hassl-4536	25	14	,	,	PUNCT
hassl-4536	25	15	pp	pp	ADJ
hassl-4536	25	16	.	.	PUNCT
hassl-4536	26	1	1596	1596	NUM
hassl-4536	26	2	-	-	SYM
hassl-4536	26	3	1614	1614	NUM
hassl-4536	26	4	issn(e	issn(e	PROPN
hassl-4536	26	5	):	):	PUNCT
hassl-4536	26	6	2312	2312	NUM
hassl-4536	26	7	-	-	SYM
hassl-4536	26	8	4318	4318	NUM
hassl-4536	26	9	issn(p	issn(p	NUM
hassl-4536	26	10	):	):	PUNCT
hassl-4536	26	11	2312	2312	NUM
hassl-4536	26	12	-	-	SYM
hassl-4536	26	13	5659	5659	NUM
hassl-4536	26	14	doi	doi	NOUN
hassl-4536	26	15	:	:	PUNCT
hassl-4536	26	16	10.18488/73.v13i4.4536	10.18488/73.v13i4.4536	NOUN
hassl-4536	26	17	©	©	ADP
hassl-4536	26	18	2025	2025	NUM
hassl-4536	26	19	conscientia	conscientia	PROPN
hassl-4536	26	20	beam	beam	PROPN
hassl-4536	26	21	.	.	PUNCT
hassl-4536	27	1	all	all	DET
hassl-4536	27	2	rights	right	NOUN
hassl-4536	27	3	reserved	reserve	VERB
hassl-4536	27	4	.	.	PUNCT
hassl-4536	28	1	mailto:bsimon-ilogho@uj.ac.za	mailto:bsimon-ilogho@uj.ac.za	PROPN
hassl-4536	28	2	https://orcid.org/0000-0001-5735-1539	https://orcid.org/0000-0001-5735-1539	X
hassl-4536	28	3	https://www.doi.org/10.18488/73.v13i4.4536	https://www.doi.org/10.18488/73.v13i4.4536	NOUN
hassl-4536	28	4	humanities	humanity	NOUN
hassl-4536	28	5	and	and	CCONJ
hassl-4536	28	6	social	social	ADJ
hassl-4536	28	7	sciences	science	NOUN
hassl-4536	28	8	letters	letter	NOUN
hassl-4536	28	9	,	,	PUNCT
hassl-4536	28	10	2025	2025	NUM
hassl-4536	28	11	,	,	PUNCT
hassl-4536	28	12	13(4	13(4	NUM
hassl-4536	28	13	):	):	PUNCT
hassl-4536	28	14	1596	1596	NUM
hassl-4536	28	15	-	-	SYM
hassl-4536	28	16	1614	1614	NUM
hassl-4536	28	17	1597	1597	NUM
hassl-4536	28	18	©	©	PROPN
hassl-4536	28	19	2025	2025	NUM
hassl-4536	28	20	conscientia	conscientia	PROPN
hassl-4536	28	21	beam	beam	PROPN
hassl-4536	28	22	.	.	PUNCT
hassl-4536	29	1	all	all	DET
hassl-4536	29	2	rights	right	NOUN
hassl-4536	29	3	reserved	reserve	VERB
hassl-4536	29	4	.	.	PUNCT
hassl-4536	30	1	these	these	DET
hassl-4536	30	2	items	item	NOUN
hassl-4536	30	3	are	be	AUX
hassl-4536	30	4	usually	usually	ADV
hassl-4536	30	5	categorized	categorize	VERB
hassl-4536	30	6	as	as	ADP
hassl-4536	30	7	inventory	inventory	NOUN
hassl-4536	30	8	.	.	PUNCT
hassl-4536	31	1	they	they	PRON
hassl-4536	31	2	form	form	VERB
hassl-4536	31	3	a	a	DET
hassl-4536	31	4	significant	significant	ADJ
hassl-4536	31	5	part	part	NOUN
hassl-4536	31	6	of	of	ADP
hassl-4536	31	7	the	the	DET
hassl-4536	31	8	working	work	VERB
hassl-4536	31	9	capital	capital	NOUN
hassl-4536	31	10	and	and	CCONJ
hassl-4536	31	11	are	be	AUX
hassl-4536	31	12	either	either	CCONJ
hassl-4536	31	13	raw	raw	ADJ
hassl-4536	31	14	materials	material	NOUN
hassl-4536	31	15	,	,	PUNCT
hassl-4536	31	16	finished	finish	VERB
hassl-4536	31	17	goods	good	NOUN
hassl-4536	31	18	,	,	PUNCT
hassl-4536	31	19	or	or	CCONJ
hassl-4536	31	20	work	work	VERB
hassl-4536	31	21	in	in	ADP
hassl-4536	31	22	progress	progress	NOUN
hassl-4536	31	23	(	(	PUNCT
hassl-4536	31	24	garba	garba	PROPN
hassl-4536	31	25	,	,	PUNCT
hassl-4536	31	26	mourad	mourad	PROPN
hassl-4536	31	27	,	,	PUNCT
hassl-4536	31	28	&	&	CCONJ
hassl-4536	31	29	chamo	chamo	PROPN
hassl-4536	31	30	,	,	PUNCT
hassl-4536	31	31	2020	2020	NUM
hassl-4536	31	32	;	;	PUNCT
hassl-4536	31	33	wajo	wajo	X
hassl-4536	31	34	,	,	PUNCT
hassl-4536	31	35	2021	2021	NUM
hassl-4536	31	36	)	)	PUNCT
hassl-4536	31	37	.	.	PUNCT
hassl-4536	32	1	inventory	inventory	NOUN
hassl-4536	32	2	is	be	AUX
hassl-4536	32	3	a	a	DET
hassl-4536	32	4	fundamental	fundamental	ADJ
hassl-4536	32	5	part	part	NOUN
hassl-4536	32	6	of	of	ADP
hassl-4536	32	7	the	the	DET
hassl-4536	32	8	current	current	ADJ
hassl-4536	32	9	assets	asset	NOUN
hassl-4536	32	10	of	of	ADP
hassl-4536	32	11	businesses	business	NOUN
hassl-4536	32	12	.	.	PUNCT
hassl-4536	33	1	they	they	PRON
hassl-4536	33	2	are	be	AUX
hassl-4536	33	3	involved	involve	VERB
hassl-4536	33	4	in	in	ADP
hassl-4536	33	5	business	business	NOUN
hassl-4536	33	6	operations	operation	NOUN
hassl-4536	33	7	(	(	PUNCT
hassl-4536	33	8	asuzu	asuzu	PROPN
hassl-4536	33	9	,	,	PUNCT
hassl-4536	33	10	echekoba	echekoba	NOUN
hassl-4536	33	11	,	,	PUNCT
hassl-4536	33	12	ubesie	ubesie	NOUN
hassl-4536	33	13	,	,	PUNCT
hassl-4536	33	14	&	&	CCONJ
hassl-4536	33	15	egbunike	egbunike	ADJ
hassl-4536	33	16	,	,	PUNCT
hassl-4536	33	17	2019	2019	NUM
hassl-4536	33	18	)	)	PUNCT
hassl-4536	33	19	.	.	PUNCT
hassl-4536	34	1	they	they	PRON
hassl-4536	34	2	facilitate	facilitate	VERB
hassl-4536	34	3	a	a	DET
hassl-4536	34	4	firm	firm	NOUN
hassl-4536	34	5	's	's	PART
hassl-4536	34	6	ability	ability	NOUN
hassl-4536	34	7	to	to	PART
hassl-4536	34	8	store	store	VERB
hassl-4536	34	9	and	and	CCONJ
hassl-4536	34	10	retrieve	retrieve	VERB
hassl-4536	34	11	needed	need	VERB
hassl-4536	34	12	materials	material	NOUN
hassl-4536	34	13	effectively	effectively	ADV
hassl-4536	34	14	and	and	CCONJ
hassl-4536	34	15	efficiently	efficiently	ADV
hassl-4536	34	16	,	,	PUNCT
hassl-4536	34	17	and	and	CCONJ
hassl-4536	34	18	reduce	reduce	VERB
hassl-4536	34	19	operational	operational	ADJ
hassl-4536	34	20	costs	cost	NOUN
hassl-4536	34	21	(	(	PUNCT
hassl-4536	34	22	alnaim	alnaim	NOUN
hassl-4536	34	23	&	&	CCONJ
hassl-4536	34	24	kouaib	kouaib	PROPN
hassl-4536	34	25	,	,	PUNCT
hassl-4536	34	26	2023	2023	NUM
hassl-4536	34	27	;	;	PUNCT
hassl-4536	34	28	asuzu	asuzu	VERB
hassl-4536	34	29	et	et	PROPN
hassl-4536	34	30	al	al	PROPN
hassl-4536	34	31	.	.	PROPN
hassl-4536	34	32	,	,	PUNCT
hassl-4536	34	33	2019	2019	NUM
hassl-4536	34	34	;	;	PUNCT
hassl-4536	34	35	khan	khan	PROPN
hassl-4536	34	36	,	,	PUNCT
hassl-4536	34	37	deng	deng	PROPN
hassl-4536	34	38	,	,	PUNCT
hassl-4536	34	39	&	&	CCONJ
hassl-4536	34	40	khan	khan	PROPN
hassl-4536	34	41	,	,	PUNCT
hassl-4536	34	42	2016	2016	NUM
hassl-4536	34	43	)	)	PUNCT
hassl-4536	34	44	.	.	PUNCT
hassl-4536	35	1	thus	thus	ADV
hassl-4536	35	2	,	,	PUNCT
hassl-4536	35	3	inventory	inventory	NOUN
hassl-4536	35	4	management	management	NOUN
hassl-4536	35	5	is	be	AUX
hassl-4536	35	6	a	a	DET
hassl-4536	35	7	significant	significant	ADJ
hassl-4536	35	8	part	part	NOUN
hassl-4536	35	9	of	of	ADP
hassl-4536	35	10	sales	sale	NOUN
hassl-4536	35	11	,	,	PUNCT
hassl-4536	35	12	influencing	influence	VERB
hassl-4536	35	13	most	most	ADJ
hassl-4536	35	14	businesses	business	NOUN
hassl-4536	35	15	'	'	PART
hassl-4536	35	16	profitability	profitability	NOUN
hassl-4536	35	17	.	.	PUNCT
hassl-4536	36	1	it	it	PRON
hassl-4536	36	2	must	must	AUX
hassl-4536	36	3	be	be	AUX
hassl-4536	36	4	considered	consider	VERB
hassl-4536	36	5	in	in	ADP
hassl-4536	36	6	several	several	ADJ
hassl-4536	36	7	aspects	aspect	NOUN
hassl-4536	36	8	of	of	ADP
hassl-4536	36	9	the	the	DET
hassl-4536	36	10	manufacturing	manufacturing	NOUN
hassl-4536	36	11	business	business	NOUN
hassl-4536	36	12	operation	operation	NOUN
hassl-4536	36	13	,	,	PUNCT
hassl-4536	36	14	such	such	ADJ
hassl-4536	36	15	as	as	ADP
hassl-4536	36	16	production	production	NOUN
hassl-4536	36	17	,	,	PUNCT
hassl-4536	36	18	sales	sale	NOUN
hassl-4536	36	19	,	,	PUNCT
hassl-4536	36	20	warehousing	warehousing	NOUN
hassl-4536	36	21	,	,	PUNCT
hassl-4536	36	22	marketing	marketing	NOUN
hassl-4536	36	23	,	,	PUNCT
hassl-4536	36	24	finance	finance	NOUN
hassl-4536	36	25	,	,	PUNCT
hassl-4536	36	26	and	and	CCONJ
hassl-4536	36	27	accounting	accounting	NOUN
hassl-4536	36	28	.	.	PUNCT
hassl-4536	37	1	most	most	ADJ
hassl-4536	37	2	businesses	business	NOUN
hassl-4536	37	3	in	in	ADP
hassl-4536	37	4	production	production	NOUN
hassl-4536	37	5	or	or	CCONJ
hassl-4536	37	6	manufacturing	manufacturing	NOUN
hassl-4536	37	7	operations	operation	NOUN
hassl-4536	37	8	may	may	AUX
hassl-4536	37	9	have	have	VERB
hassl-4536	37	10	more	more	ADJ
hassl-4536	37	11	in	in	ADP
hassl-4536	37	12	common	common	ADJ
hassl-4536	37	13	than	than	ADP
hassl-4536	37	14	the	the	DET
hassl-4536	37	15	uniqueness	uniqueness	NOUN
hassl-4536	37	16	observed	observe	VERB
hassl-4536	37	17	with	with	ADP
hassl-4536	37	18	those	those	PRON
hassl-4536	37	19	engaged	engage	VERB
hassl-4536	37	20	within	within	ADP
hassl-4536	37	21	the	the	DET
hassl-4536	37	22	primary	primary	ADJ
hassl-4536	37	23	sector	sector	NOUN
hassl-4536	37	24	,	,	PUNCT
hassl-4536	37	25	such	such	ADJ
hassl-4536	37	26	as	as	ADP
hassl-4536	37	27	farming	farming	NOUN
hassl-4536	37	28	,	,	PUNCT
hassl-4536	37	29	forestry	forestry	NOUN
hassl-4536	37	30	,	,	PUNCT
hassl-4536	37	31	fishing	fishing	NOUN
hassl-4536	37	32	,	,	PUNCT
hassl-4536	37	33	and	and	CCONJ
hassl-4536	37	34	mining	mining	NOUN
hassl-4536	37	35	,	,	PUNCT
hassl-4536	37	36	especially	especially	ADV
hassl-4536	37	37	with	with	ADP
hassl-4536	37	38	the	the	DET
hassl-4536	37	39	former	former	ADJ
hassl-4536	37	40	three	three	NUM
hassl-4536	37	41	(	(	PUNCT
hassl-4536	37	42	olmos	olmos	PROPN
hassl-4536	37	43	,	,	PUNCT
hassl-4536	37	44	2022	2022	NUM
hassl-4536	37	45	)	)	PUNCT
hassl-4536	37	46	.	.	PUNCT
hassl-4536	38	1	agricultural	agricultural	ADJ
hassl-4536	38	2	businesses	business	NOUN
hassl-4536	38	3	may	may	AUX
hassl-4536	38	4	have	have	VERB
hassl-4536	38	5	certain	certain	ADJ
hassl-4536	38	6	uniqueness	uniqueness	NOUN
hassl-4536	38	7	with	with	ADP
hassl-4536	38	8	their	their	PRON
hassl-4536	38	9	inventory	inventory	NOUN
hassl-4536	38	10	management	management	NOUN
hassl-4536	38	11	systems	system	NOUN
hassl-4536	38	12	because	because	SCONJ
hassl-4536	38	13	they	they	PRON
hassl-4536	38	14	mainly	mainly	ADV
hassl-4536	38	15	use	use	VERB
hassl-4536	38	16	biological	biological	ADJ
hassl-4536	38	17	assets	asset	NOUN
hassl-4536	38	18	,	,	PUNCT
hassl-4536	38	19	chemicals	chemical	NOUN
hassl-4536	38	20	,	,	PUNCT
hassl-4536	38	21	and	and	CCONJ
hassl-4536	38	22	materials	material	NOUN
hassl-4536	38	23	to	to	PART
hassl-4536	38	24	produce	produce	VERB
hassl-4536	38	25	crops	crop	NOUN
hassl-4536	38	26	,	,	PUNCT
hassl-4536	38	27	plants	plant	NOUN
hassl-4536	38	28	,	,	PUNCT
hassl-4536	38	29	trees	tree	NOUN
hassl-4536	38	30	,	,	PUNCT
hassl-4536	38	31	and	and	CCONJ
hassl-4536	38	32	animals	animal	NOUN
hassl-4536	38	33	for	for	ADP
hassl-4536	38	34	distribution	distribution	NOUN
hassl-4536	38	35	as	as	ADP
hassl-4536	38	36	a	a	DET
hassl-4536	38	37	primary	primary	ADJ
hassl-4536	38	38	supply	supply	NOUN
hassl-4536	38	39	chain	chain	NOUN
hassl-4536	38	40	source	source	NOUN
hassl-4536	38	41	.	.	PUNCT
hassl-4536	39	1	the	the	DET
hassl-4536	39	2	agricultural	agricultural	ADJ
hassl-4536	39	3	sector	sector	NOUN
hassl-4536	39	4	has	have	AUX
hassl-4536	39	5	played	play	VERB
hassl-4536	39	6	an	an	DET
hassl-4536	39	7	essential	essential	ADJ
hassl-4536	39	8	role	role	NOUN
hassl-4536	39	9	in	in	ADP
hassl-4536	39	10	economies	economy	NOUN
hassl-4536	39	11	globally	globally	ADV
hassl-4536	39	12	,	,	PUNCT
hassl-4536	39	13	contributing	contribute	VERB
hassl-4536	39	14	significantly	significantly	ADV
hassl-4536	39	15	to	to	ADP
hassl-4536	39	16	development	development	NOUN
hassl-4536	39	17	and	and	CCONJ
hassl-4536	39	18	the	the	DET
hassl-4536	39	19	empowerment	empowerment	NOUN
hassl-4536	39	20	of	of	ADP
hassl-4536	39	21	human	human	ADJ
hassl-4536	39	22	activity	activity	NOUN
hassl-4536	39	23	through	through	ADP
hassl-4536	39	24	the	the	DET
hassl-4536	39	25	feeding	feeding	NOUN
hassl-4536	39	26	of	of	ADP
hassl-4536	39	27	humanity	humanity	NOUN
hassl-4536	39	28	.	.	PUNCT
hassl-4536	40	1	the	the	DET
hassl-4536	40	2	agricultural	agricultural	ADJ
hassl-4536	40	3	sector	sector	NOUN
hassl-4536	40	4	is	be	AUX
hassl-4536	40	5	still	still	ADV
hassl-4536	40	6	a	a	DET
hassl-4536	40	7	fundamental	fundamental	ADJ
hassl-4536	40	8	aspect	aspect	NOUN
hassl-4536	40	9	of	of	ADP
hassl-4536	40	10	economic	economic	ADJ
hassl-4536	40	11	growth	growth	NOUN
hassl-4536	40	12	,	,	PUNCT
hassl-4536	40	13	especially	especially	ADV
hassl-4536	40	14	in	in	ADP
hassl-4536	40	15	developing	develop	VERB
hassl-4536	40	16	countries	country	NOUN
hassl-4536	40	17	,	,	PUNCT
hassl-4536	40	18	such	such	ADJ
hassl-4536	40	19	as	as	ADP
hassl-4536	40	20	nigeria	nigeria	PROPN
hassl-4536	40	21	and	and	CCONJ
hassl-4536	40	22	africa	africa	PROPN
hassl-4536	40	23	.	.	PUNCT
hassl-4536	41	1	hence	hence	ADV
hassl-4536	41	2	,	,	PUNCT
hassl-4536	41	3	the	the	DET
hassl-4536	41	4	inventory	inventory	NOUN
hassl-4536	41	5	management	management	NOUN
hassl-4536	41	6	aspect	aspect	NOUN
hassl-4536	41	7	of	of	ADP
hassl-4536	41	8	businesses	business	NOUN
hassl-4536	41	9	within	within	ADP
hassl-4536	41	10	the	the	DET
hassl-4536	41	11	agricultural	agricultural	ADJ
hassl-4536	41	12	sector	sector	NOUN
hassl-4536	41	13	should	should	AUX
hassl-4536	41	14	be	be	AUX
hassl-4536	41	15	a	a	DET
hassl-4536	41	16	crucial	crucial	ADJ
hassl-4536	41	17	focus	focus	NOUN
hassl-4536	41	18	because	because	SCONJ
hassl-4536	41	19	the	the	DET
hassl-4536	41	20	agricultural	agricultural	ADJ
hassl-4536	41	21	industry	industry	NOUN
hassl-4536	41	22	has	have	AUX
hassl-4536	41	23	always	always	ADV
hassl-4536	41	24	contributed	contribute	VERB
hassl-4536	41	25	a	a	DET
hassl-4536	41	26	significant	significant	ADJ
hassl-4536	41	27	quota	quota	NOUN
hassl-4536	41	28	to	to	ADP
hassl-4536	41	29	the	the	DET
hassl-4536	41	30	gross	gross	ADJ
hassl-4536	41	31	domestic	domestic	ADJ
hassl-4536	41	32	product	product	NOUN
hassl-4536	41	33	of	of	ADP
hassl-4536	41	34	nigeria	nigeria	PROPN
hassl-4536	41	35	(	(	PUNCT
hassl-4536	41	36	goonawardhana	goonawardhana	PROPN
hassl-4536	41	37	&	&	CCONJ
hassl-4536	41	38	dissanayake	dissanayake	PROPN
hassl-4536	41	39	,	,	PUNCT
hassl-4536	41	40	2023	2023	NUM
hassl-4536	41	41	)	)	PUNCT
hassl-4536	41	42	.	.	PUNCT
hassl-4536	42	1	over	over	ADP
hassl-4536	42	2	the	the	DET
hassl-4536	42	3	past	past	ADJ
hassl-4536	42	4	two	two	NUM
hassl-4536	42	5	decades	decade	NOUN
hassl-4536	42	6	,	,	PUNCT
hassl-4536	42	7	agricultural	agricultural	ADJ
hassl-4536	42	8	statistics	statistic	NOUN
hassl-4536	42	9	contributed	contribute	VERB
hassl-4536	42	10	the	the	DET
hassl-4536	42	11	highest	high	ADJ
hassl-4536	42	12	to	to	ADP
hassl-4536	42	13	the	the	DET
hassl-4536	42	14	gross	gross	ADJ
hassl-4536	42	15	domestic	domestic	ADJ
hassl-4536	42	16	product	product	NOUN
hassl-4536	42	17	(	(	PUNCT
hassl-4536	42	18	gdp	gdp	NOUN
hassl-4536	42	19	)	)	PUNCT
hassl-4536	42	20	in	in	ADP
hassl-4536	42	21	2002	2002	NUM
hassl-4536	42	22	,	,	PUNCT
hassl-4536	42	23	with	with	ADP
hassl-4536	42	24	36.9	36.9	NUM
hassl-4536	42	25	percent	percent	NOUN
hassl-4536	42	26	.	.	PUNCT
hassl-4536	43	1	since	since	SCONJ
hassl-4536	43	2	then	then	ADV
hassl-4536	43	3	,	,	PUNCT
hassl-4536	43	4	it	it	PRON
hassl-4536	43	5	has	have	AUX
hassl-4536	43	6	gradually	gradually	ADV
hassl-4536	43	7	declined	decline	VERB
hassl-4536	43	8	,	,	PUNCT
hassl-4536	43	9	with	with	ADP
hassl-4536	43	10	the	the	DET
hassl-4536	43	11	minor	minor	ADJ
hassl-4536	43	12	contribution	contribution	NOUN
hassl-4536	43	13	being	be	AUX
hassl-4536	43	14	19.9	19.9	NUM
hassl-4536	43	15	percent	percent	NOUN
hassl-4536	43	16	in	in	ADP
hassl-4536	43	17	2014	2014	NUM
hassl-4536	43	18	.	.	PUNCT
hassl-4536	44	1	it	it	PRON
hassl-4536	44	2	increased	increase	VERB
hassl-4536	44	3	to	to	ADP
hassl-4536	44	4	24.5	24.5	NUM
hassl-4536	44	5	percent	percent	NOUN
hassl-4536	44	6	in	in	ADP
hassl-4536	44	7	2020	2020	NUM
hassl-4536	44	8	and	and	CCONJ
hassl-4536	44	9	has	have	AUX
hassl-4536	44	10	remained	remain	VERB
hassl-4536	44	11	nigeria	nigeria	PROPN
hassl-4536	44	12	's	's	PART
hassl-4536	44	13	most	most	ADV
hassl-4536	44	14	significant	significant	ADJ
hassl-4536	44	15	sector	sector	NOUN
hassl-4536	44	16	contributor	contributor	NOUN
hassl-4536	44	17	(	(	PUNCT
hassl-4536	44	18	world	world	PROPN
hassl-4536	44	19	bank	bank	PROPN
hassl-4536	44	20	,	,	PUNCT
hassl-4536	44	21	2024	2024	NUM
hassl-4536	44	22	)	)	PUNCT
hassl-4536	44	23	.	.	PUNCT
hassl-4536	45	1	from	from	ADP
hassl-4536	45	2	2022	2022	NUM
hassl-4536	45	3	to	to	ADP
hassl-4536	45	4	the	the	DET
hassl-4536	45	5	second	second	ADJ
hassl-4536	45	6	quarter	quarter	NOUN
hassl-4536	45	7	of	of	ADP
hassl-4536	45	8	2023	2023	NUM
hassl-4536	45	9	,	,	PUNCT
hassl-4536	45	10	the	the	DET
hassl-4536	45	11	sector	sector	NOUN
hassl-4536	45	12	's	's	PART
hassl-4536	45	13	contribution	contribution	NOUN
hassl-4536	45	14	to	to	ADP
hassl-4536	45	15	the	the	DET
hassl-4536	45	16	gdp	gdp	NOUN
hassl-4536	45	17	declined	decline	VERB
hassl-4536	45	18	to	to	ADP
hassl-4536	45	19	21	21	NUM
hassl-4536	45	20	percent	percent	NOUN
hassl-4536	45	21	(	(	PUNCT
hassl-4536	45	22	world	world	PROPN
hassl-4536	45	23	bank	bank	PROPN
hassl-4536	45	24	,	,	PUNCT
hassl-4536	45	25	2024	2024	NUM
hassl-4536	45	26	)	)	PUNCT
hassl-4536	45	27	.	.	PUNCT
hassl-4536	46	1	this	this	DET
hassl-4536	46	2	decline	decline	NOUN
hassl-4536	46	3	could	could	AUX
hassl-4536	46	4	be	be	AUX
hassl-4536	46	5	due	due	ADJ
hassl-4536	46	6	to	to	ADP
hassl-4536	46	7	the	the	DET
hassl-4536	46	8	inability	inability	NOUN
hassl-4536	46	9	of	of	ADP
hassl-4536	46	10	supply	supply	NOUN
hassl-4536	46	11	to	to	PART
hassl-4536	46	12	meet	meet	VERB
hassl-4536	46	13	demand	demand	NOUN
hassl-4536	46	14	in	in	ADP
hassl-4536	46	15	the	the	DET
hassl-4536	46	16	agricultural	agricultural	ADJ
hassl-4536	46	17	supply	supply	NOUN
hassl-4536	46	18	chain	chain	NOUN
hassl-4536	46	19	during	during	ADP
hassl-4536	46	20	that	that	DET
hassl-4536	46	21	period	period	NOUN
hassl-4536	46	22	and	and	CCONJ
hassl-4536	46	23	the	the	DET
hassl-4536	46	24	importation	importation	NOUN
hassl-4536	46	25	of	of	ADP
hassl-4536	46	26	agricultural	agricultural	ADJ
hassl-4536	46	27	produce	produce	NOUN
hassl-4536	46	28	into	into	ADP
hassl-4536	46	29	the	the	DET
hassl-4536	46	30	country	country	NOUN
hassl-4536	46	31	(	(	PUNCT
hassl-4536	46	32	shehu	shehu	PROPN
hassl-4536	46	33	&	&	CCONJ
hassl-4536	46	34	clarke	clarke	PROPN
hassl-4536	46	35	,	,	PUNCT
hassl-4536	46	36	2020	2020	NUM
hassl-4536	46	37	)	)	PUNCT
hassl-4536	46	38	.	.	PUNCT
hassl-4536	47	1	therefore	therefore	ADV
hassl-4536	47	2	,	,	PUNCT
hassl-4536	47	3	the	the	DET
hassl-4536	47	4	agricultural	agricultural	ADJ
hassl-4536	47	5	sector	sector	NOUN
hassl-4536	47	6	must	must	AUX
hassl-4536	47	7	continuously	continuously	ADV
hassl-4536	47	8	focus	focus	VERB
hassl-4536	47	9	on	on	ADP
hassl-4536	47	10	enhancing	enhance	VERB
hassl-4536	47	11	profitability	profitability	NOUN
hassl-4536	47	12	,	,	PUNCT
hassl-4536	47	13	which	which	PRON
hassl-4536	47	14	depends	depend	VERB
hassl-4536	47	15	on	on	ADP
hassl-4536	47	16	the	the	DET
hassl-4536	47	17	quality	quality	NOUN
hassl-4536	47	18	,	,	PUNCT
hassl-4536	47	19	timing	timing	NOUN
hassl-4536	47	20	,	,	PUNCT
hassl-4536	47	21	and	and	CCONJ
hassl-4536	47	22	availability	availability	NOUN
hassl-4536	47	23	of	of	ADP
hassl-4536	47	24	resources	resource	NOUN
hassl-4536	47	25	(	(	PUNCT
hassl-4536	47	26	gómez‐limón	gómez‐limón	PROPN
hassl-4536	47	27	,	,	PUNCT
hassl-4536	47	28	sánchez‐cañizares	sánchez‐cañizare	NOUN
hassl-4536	47	29	,	,	PUNCT
hassl-4536	47	30	hidalgo‐fernández	hidalgo‐fernández	PROPN
hassl-4536	47	31	,	,	PUNCT
hassl-4536	47	32	&	&	CCONJ
hassl-4536	47	33	castillo‐	castillo‐	PROPN
hassl-4536	47	34	canalejo	canalejo	NOUN
hassl-4536	47	35	,	,	PUNCT
hassl-4536	47	36	2023	2023	NUM
hassl-4536	47	37	)	)	PUNCT
hassl-4536	47	38	.	.	PUNCT
hassl-4536	48	1	thus	thus	ADV
hassl-4536	48	2	,	,	PUNCT
hassl-4536	48	3	managing	manage	VERB
hassl-4536	48	4	the	the	DET
hassl-4536	48	5	operational	operational	ADJ
hassl-4536	48	6	functions	function	NOUN
hassl-4536	48	7	of	of	ADP
hassl-4536	48	8	the	the	DET
hassl-4536	48	9	firm	firm	NOUN
hassl-4536	48	10	should	should	AUX
hassl-4536	48	11	be	be	AUX
hassl-4536	48	12	treated	treat	VERB
hassl-4536	48	13	as	as	ADP
hassl-4536	48	14	a	a	DET
hassl-4536	48	15	strategic	strategic	ADJ
hassl-4536	48	16	priority	priority	NOUN
hassl-4536	48	17	,	,	PUNCT
hassl-4536	48	18	as	as	SCONJ
hassl-4536	48	19	it	it	PRON
hassl-4536	48	20	is	be	AUX
hassl-4536	48	21	crucial	crucial	ADJ
hassl-4536	48	22	for	for	ADP
hassl-4536	48	23	boosting	boost	VERB
hassl-4536	48	24	the	the	DET
hassl-4536	48	25	profitability	profitability	NOUN
hassl-4536	48	26	of	of	ADP
hassl-4536	48	27	agricultural	agricultural	ADJ
hassl-4536	48	28	firms	firm	NOUN
hassl-4536	48	29	in	in	ADP
hassl-4536	48	30	this	this	DET
hassl-4536	48	31	fourth	fourth	ADJ
hassl-4536	48	32	industrial	industrial	PROPN
hassl-4536	48	33	revolution	revolution	PROPN
hassl-4536	48	34	era	era	NOUN
hassl-4536	48	35	.	.	PUNCT
hassl-4536	49	1	the	the	DET
hassl-4536	49	2	agricultural	agricultural	ADJ
hassl-4536	49	3	sector	sector	NOUN
hassl-4536	49	4	's	's	PART
hassl-4536	49	5	success	success	NOUN
hassl-4536	49	6	mainly	mainly	ADV
hassl-4536	49	7	depends	depend	VERB
hassl-4536	49	8	on	on	ADP
hassl-4536	49	9	how	how	SCONJ
hassl-4536	49	10	efficiently	efficiently	ADV
hassl-4536	49	11	it	it	PRON
hassl-4536	49	12	manages	manage	VERB
hassl-4536	49	13	its	its	PRON
hassl-4536	49	14	inventories	inventory	NOUN
hassl-4536	49	15	,	,	PUNCT
hassl-4536	49	16	which	which	PRON
hassl-4536	49	17	exist	exist	VERB
hassl-4536	49	18	in	in	ADP
hassl-4536	49	19	various	various	ADJ
hassl-4536	49	20	forms	form	NOUN
hassl-4536	49	21	and	and	CCONJ
hassl-4536	49	22	stages	stage	NOUN
hassl-4536	49	23	of	of	ADP
hassl-4536	49	24	the	the	DET
hassl-4536	49	25	organization	organization	NOUN
hassl-4536	49	26	’s	’s	PART
hassl-4536	49	27	operations	operation	NOUN
hassl-4536	49	28	.	.	PUNCT
hassl-4536	50	1	agricultural	agricultural	ADJ
hassl-4536	50	2	firms	firm	NOUN
hassl-4536	50	3	need	need	VERB
hassl-4536	50	4	to	to	PART
hassl-4536	50	5	maintain	maintain	VERB
hassl-4536	50	6	continuous	continuous	ADJ
hassl-4536	50	7	inventory	inventory	NOUN
hassl-4536	50	8	turnover	turnover	NOUN
hassl-4536	50	9	because	because	SCONJ
hassl-4536	50	10	a	a	DET
hassl-4536	50	11	major	major	ADJ
hassl-4536	50	12	performance	performance	NOUN
hassl-4536	50	13	indicator	indicator	NOUN
hassl-4536	50	14	for	for	ADP
hassl-4536	50	15	assessing	assess	VERB
hassl-4536	50	16	the	the	DET
hassl-4536	50	17	effectiveness	effectiveness	NOUN
hassl-4536	50	18	of	of	ADP
hassl-4536	50	19	inventory	inventory	NOUN
hassl-4536	50	20	management	management	NOUN
hassl-4536	50	21	is	be	AUX
hassl-4536	50	22	inventory	inventory	NOUN
hassl-4536	50	23	turnover	turnover	NOUN
hassl-4536	50	24	.	.	PUNCT
hassl-4536	51	1	it	it	PRON
hassl-4536	51	2	should	should	AUX
hassl-4536	51	3	be	be	AUX
hassl-4536	51	4	calculated	calculate	VERB
hassl-4536	51	5	using	use	VERB
hassl-4536	51	6	valid	valid	ADJ
hassl-4536	51	7	techniques	technique	NOUN
hassl-4536	51	8	for	for	ADP
hassl-4536	51	9	measuring	measure	VERB
hassl-4536	51	10	effective	effective	ADJ
hassl-4536	51	11	performance	performance	NOUN
hassl-4536	51	12	(	(	PUNCT
hassl-4536	51	13	breivik	breivik	PROPN
hassl-4536	51	14	,	,	PUNCT
hassl-4536	51	15	larsen	larsen	PROPN
hassl-4536	51	16	,	,	PUNCT
hassl-4536	51	17	thyholdt	thyholdt	NOUN
hassl-4536	51	18	,	,	PUNCT
hassl-4536	51	19	&	&	CCONJ
hassl-4536	51	20	myrland	myrland	PROPN
hassl-4536	51	21	,	,	PUNCT
hassl-4536	51	22	2021	2021	NUM
hassl-4536	51	23	)	)	PUNCT
hassl-4536	51	24	.	.	PUNCT
hassl-4536	52	1	the	the	DET
hassl-4536	52	2	notion	notion	NOUN
hassl-4536	52	3	of	of	ADP
hassl-4536	52	4	storing	store	VERB
hassl-4536	52	5	inventories	inventory	NOUN
hassl-4536	52	6	for	for	ADP
hassl-4536	52	7	agricultural	agricultural	ADJ
hassl-4536	52	8	firms	firm	NOUN
hassl-4536	52	9	is	be	AUX
hassl-4536	52	10	connected	connect	VERB
hassl-4536	52	11	to	to	ADP
hassl-4536	52	12	the	the	DET
hassl-4536	52	13	idea	idea	NOUN
hassl-4536	52	14	of	of	ADP
hassl-4536	52	15	cost	cost	NOUN
hassl-4536	52	16	,	,	PUNCT
hassl-4536	52	17	and	and	CCONJ
hassl-4536	52	18	inventory	inventory	NOUN
hassl-4536	52	19	investment	investment	NOUN
hassl-4536	52	20	is	be	AUX
hassl-4536	52	21	subject	subject	ADJ
hassl-4536	52	22	to	to	ADP
hassl-4536	52	23	opportunity	opportunity	NOUN
hassl-4536	52	24	cost	cost	NOUN
hassl-4536	52	25	due	due	ADP
hassl-4536	52	26	to	to	ADP
hassl-4536	52	27	tied	tie	VERB
hassl-4536	52	28	-	-	PUNCT
hassl-4536	52	29	up	up	ADP
hassl-4536	52	30	funds	fund	NOUN
hassl-4536	52	31	.	.	PUNCT
hassl-4536	53	1	these	these	DET
hassl-4536	53	2	firms	firm	NOUN
hassl-4536	53	3	can	can	AUX
hassl-4536	53	4	not	not	PART
hassl-4536	53	5	do	do	VERB
hassl-4536	53	6	away	away	ADV
hassl-4536	53	7	with	with	ADP
hassl-4536	53	8	inventories	inventory	NOUN
hassl-4536	53	9	because	because	SCONJ
hassl-4536	53	10	they	they	PRON
hassl-4536	53	11	directly	directly	ADV
hassl-4536	53	12	affect	affect	VERB
hassl-4536	53	13	the	the	DET
hassl-4536	53	14	revenue	revenue	NOUN
hassl-4536	53	15	of	of	ADP
hassl-4536	53	16	the	the	DET
hassl-4536	53	17	practicing	practice	VERB
hassl-4536	53	18	firm	firm	NOUN
hassl-4536	53	19	(	(	PUNCT
hassl-4536	53	20	amahalu	amahalu	PROPN
hassl-4536	53	21	,	,	PUNCT
hassl-4536	53	22	nweze	nweze	NOUN
hassl-4536	53	23	,	,	PUNCT
hassl-4536	53	24	&	&	CCONJ
hassl-4536	53	25	chinyere	chinyere	NOUN
hassl-4536	53	26	,	,	PUNCT
hassl-4536	53	27	2017	2017	NUM
hassl-4536	53	28	)	)	PUNCT
hassl-4536	53	29	nor	nor	CCONJ
hassl-4536	53	30	can	can	AUX
hassl-4536	53	31	they	they	PRON
hassl-4536	53	32	stop	stop	VERB
hassl-4536	53	33	producing	produce	VERB
hassl-4536	53	34	because	because	SCONJ
hassl-4536	53	35	they	they	PRON
hassl-4536	53	36	still	still	ADV
hassl-4536	53	37	have	have	VERB
hassl-4536	53	38	unsold	unsold	ADJ
hassl-4536	53	39	products	product	NOUN
hassl-4536	53	40	(	(	PUNCT
hassl-4536	53	41	kawasaki	kawasaki	PROPN
hassl-4536	53	42	,	,	PUNCT
hassl-4536	53	43	washio	washio	PROPN
hassl-4536	53	44	,	,	PUNCT
hassl-4536	53	45	nakamura	nakamura	NOUN
hassl-4536	53	46	,	,	PUNCT
hassl-4536	53	47	&	&	CCONJ
hassl-4536	53	48	nagahama	nagahama	NOUN
hassl-4536	53	49	,	,	PUNCT
hassl-4536	53	50	2023	2023	NUM
hassl-4536	53	51	)	)	PUNCT
hassl-4536	53	52	.	.	PUNCT
hassl-4536	54	1	the	the	DET
hassl-4536	54	2	following	follow	VERB
hassl-4536	54	3	questions	question	NOUN
hassl-4536	54	4	come	come	VERB
hassl-4536	54	5	to	to	ADP
hassl-4536	54	6	mind	mind	NOUN
hassl-4536	54	7	:	:	PUNCT
hassl-4536	54	8	how	how	SCONJ
hassl-4536	54	9	does	do	AUX
hassl-4536	54	10	inventory	inventory	NOUN
hassl-4536	54	11	turnover	turnover	NOUN
hassl-4536	54	12	influence	influence	VERB
hassl-4536	54	13	the	the	DET
hassl-4536	54	14	profitability	profitability	NOUN
hassl-4536	54	15	of	of	ADP
hassl-4536	54	16	nigerian	nigerian	ADJ
hassl-4536	54	17	agricultural	agricultural	ADJ
hassl-4536	54	18	sector	sector	NOUN
hassl-4536	54	19	firms	firm	NOUN
hassl-4536	54	20	?	?	PUNCT
hassl-4536	55	1	the	the	DET
hassl-4536	55	2	research	research	NOUN
hassl-4536	55	3	question	question	NOUN
hassl-4536	55	4	is	be	AUX
hassl-4536	55	5	further	far	ADV
hassl-4536	55	6	narrowed	narrow	VERB
hassl-4536	55	7	down	down	ADP
hassl-4536	55	8	to	to	ADP
hassl-4536	55	9	the	the	DET
hassl-4536	55	10	scope	scope	NOUN
hassl-4536	55	11	of	of	ADP
hassl-4536	55	12	the	the	DET
hassl-4536	55	13	listed	list	VERB
hassl-4536	55	14	agricultural	agricultural	ADJ
hassl-4536	55	15	firms	firm	NOUN
hassl-4536	55	16	.	.	PUNCT
hassl-4536	56	1	what	what	PRON
hassl-4536	56	2	is	be	AUX
hassl-4536	56	3	the	the	DET
hassl-4536	56	4	influence	influence	NOUN
hassl-4536	56	5	of	of	ADP
hassl-4536	56	6	inventory	inventory	NOUN
hassl-4536	56	7	turnover	turnover	NOUN
hassl-4536	56	8	on	on	ADP
hassl-4536	56	9	the	the	DET
hassl-4536	56	10	profitability	profitability	NOUN
hassl-4536	56	11	of	of	ADP
hassl-4536	56	12	nigerian	nigerian	ADJ
hassl-4536	56	13	-	-	PUNCT
hassl-4536	56	14	listed	list	VERB
hassl-4536	56	15	agricultural	agricultural	ADJ
hassl-4536	56	16	firms	firm	NOUN
hassl-4536	56	17	?	?	PUNCT
hassl-4536	57	1	2	2	X
hassl-4536	57	2	.	.	X
hassl-4536	57	3	literature	literature	NOUN
hassl-4536	57	4	review	review	PROPN
hassl-4536	57	5	and	and	CCONJ
hassl-4536	57	6	hypothesis	hypothesis	NOUN
hassl-4536	57	7	development	development	NOUN
hassl-4536	57	8	2.1	2.1	NUM
hassl-4536	57	9	.	.	PUNCT
hassl-4536	58	1	inventory	inventory	NOUN
hassl-4536	58	2	turnover	turnover	NOUN
hassl-4536	58	3	efficiency	efficiency	NOUN
hassl-4536	58	4	extant	extant	ADJ
hassl-4536	58	5	literature	literature	NOUN
hassl-4536	58	6	indicates	indicate	VERB
hassl-4536	58	7	that	that	SCONJ
hassl-4536	58	8	inventories	inventory	NOUN
hassl-4536	58	9	reduce	reduce	VERB
hassl-4536	58	10	unnecessary	unnecessary	ADJ
hassl-4536	58	11	costs	cost	NOUN
hassl-4536	58	12	when	when	SCONJ
hassl-4536	58	13	managed	manage	VERB
hassl-4536	58	14	efficiently	efficiently	ADV
hassl-4536	58	15	and	and	CCONJ
hassl-4536	58	16	allow	allow	VERB
hassl-4536	58	17	for	for	ADP
hassl-4536	58	18	a	a	DET
hassl-4536	58	19	better	well	ADJ
hassl-4536	58	20	quality	quality	NOUN
hassl-4536	58	21	of	of	ADP
hassl-4536	58	22	products	product	NOUN
hassl-4536	58	23	for	for	ADP
hassl-4536	58	24	customers	customer	NOUN
hassl-4536	58	25	(	(	PUNCT
hassl-4536	58	26	khan	khan	PROPN
hassl-4536	58	27	et	et	PROPN
hassl-4536	58	28	al	al	PROPN
hassl-4536	58	29	.	.	PROPN
hassl-4536	58	30	,	,	PUNCT
hassl-4536	58	31	2016	2016	NUM
hassl-4536	58	32	;	;	PUNCT
hassl-4536	58	33	ondari	ondari	PROPN
hassl-4536	58	34	&	&	CCONJ
hassl-4536	58	35	muturi	muturi	PROPN
hassl-4536	58	36	,	,	PUNCT
hassl-4536	58	37	2016	2016	NUM
hassl-4536	58	38	)	)	PUNCT
hassl-4536	58	39	.	.	PUNCT
hassl-4536	59	1	on	on	ADP
hassl-4536	59	2	average	average	ADJ
hassl-4536	59	3	,	,	PUNCT
hassl-4536	59	4	it	it	PRON
hassl-4536	59	5	represents	represent	VERB
hassl-4536	59	6	over	over	ADP
hassl-4536	59	7	humanities	humanity	NOUN
hassl-4536	59	8	and	and	CCONJ
hassl-4536	59	9	social	social	ADJ
hassl-4536	59	10	sciences	science	NOUN
hassl-4536	59	11	letters	letter	NOUN
hassl-4536	59	12	,	,	PUNCT
hassl-4536	59	13	2025	2025	NUM
hassl-4536	59	14	,	,	PUNCT
hassl-4536	59	15	13(4	13(4	NUM
hassl-4536	59	16	):	):	PUNCT
hassl-4536	59	17	1596	1596	NUM
hassl-4536	59	18	-	-	SYM
hassl-4536	59	19	1614	1614	NUM
hassl-4536	59	20	1598	1598	NUM
hassl-4536	59	21	©	©	ADP
hassl-4536	59	22	2025	2025	NUM
hassl-4536	59	23	conscientia	conscientia	PROPN
hassl-4536	59	24	beam	beam	PROPN
hassl-4536	59	25	.	.	PUNCT
hassl-4536	60	1	all	all	DET
hassl-4536	60	2	rights	right	NOUN
hassl-4536	60	3	reserved	reserve	VERB
hassl-4536	60	4	.	.	PUNCT
hassl-4536	61	1	35	35	NUM
hassl-4536	61	2	%	%	NOUN
hassl-4536	61	3	of	of	ADP
hassl-4536	61	4	a	a	DET
hassl-4536	61	5	firm	firm	NOUN
hassl-4536	61	6	's	's	PART
hassl-4536	61	7	total	total	ADJ
hassl-4536	61	8	assets	asset	NOUN
hassl-4536	61	9	and	and	CCONJ
hassl-4536	61	10	about	about	ADV
hassl-4536	61	11	49	49	NUM
hassl-4536	61	12	%	%	NOUN
hassl-4536	61	13	of	of	ADP
hassl-4536	61	14	the	the	DET
hassl-4536	61	15	current	current	ADJ
hassl-4536	61	16	assets	asset	NOUN
hassl-4536	61	17	of	of	ADP
hassl-4536	61	18	an	an	DET
hassl-4536	61	19	agricultural	agricultural	ADJ
hassl-4536	61	20	firm	firm	NOUN
hassl-4536	61	21	(	(	PUNCT
hassl-4536	61	22	mwaura	mwaura	NOUN
hassl-4536	61	23	,	,	PUNCT
hassl-4536	61	24	2017	2017	NUM
hassl-4536	61	25	;	;	PUNCT
hassl-4536	61	26	ondari	ondari	PROPN
hassl-4536	61	27	&	&	CCONJ
hassl-4536	61	28	muturi	muturi	PROPN
hassl-4536	61	29	,	,	PUNCT
hassl-4536	61	30	2016	2016	NUM
hassl-4536	61	31	)	)	PUNCT
hassl-4536	61	32	.	.	PUNCT
hassl-4536	62	1	therefore	therefore	ADV
hassl-4536	62	2	,	,	PUNCT
hassl-4536	62	3	agricultural	agricultural	ADJ
hassl-4536	62	4	firms	firm	NOUN
hassl-4536	62	5	understand	understand	VERB
hassl-4536	62	6	that	that	SCONJ
hassl-4536	62	7	there	there	PRON
hassl-4536	62	8	is	be	VERB
hassl-4536	62	9	a	a	DET
hassl-4536	62	10	need	need	NOUN
hassl-4536	62	11	to	to	PART
hassl-4536	62	12	ensure	ensure	VERB
hassl-4536	62	13	a	a	DET
hassl-4536	62	14	continuous	continuous	ADJ
hassl-4536	62	15	turnover	turnover	NOUN
hassl-4536	62	16	of	of	ADP
hassl-4536	62	17	goods	good	NOUN
hassl-4536	62	18	to	to	PART
hassl-4536	62	19	facilitate	facilitate	VERB
hassl-4536	62	20	business	business	NOUN
hassl-4536	62	21	performance	performance	NOUN
hassl-4536	62	22	,	,	PUNCT
hassl-4536	62	23	increase	increase	VERB
hassl-4536	62	24	performance	performance	NOUN
hassl-4536	62	25	and	and	CCONJ
hassl-4536	62	26	profitability	profitability	NOUN
hassl-4536	62	27	,	,	PUNCT
hassl-4536	62	28	and	and	CCONJ
hassl-4536	62	29	keep	keep	VERB
hassl-4536	62	30	funds	fund	NOUN
hassl-4536	62	31	circulating	circulate	VERB
hassl-4536	62	32	(	(	PUNCT
hassl-4536	62	33	onodi	onodi	ADJ
hassl-4536	62	34	,	,	PUNCT
hassl-4536	62	35	ibiam	ibiam	PROPN
hassl-4536	62	36	,	,	PUNCT
hassl-4536	62	37	&	&	CCONJ
hassl-4536	62	38	akujor	akujor	PROPN
hassl-4536	62	39	,	,	PUNCT
hassl-4536	62	40	2021	2021	NUM
hassl-4536	62	41	)	)	PUNCT
hassl-4536	62	42	.	.	PUNCT
hassl-4536	63	1	however	however	ADV
hassl-4536	63	2	,	,	PUNCT
hassl-4536	63	3	some	some	DET
hassl-4536	63	4	agricultural	agricultural	ADJ
hassl-4536	63	5	firms	firm	NOUN
hassl-4536	63	6	in	in	ADP
hassl-4536	63	7	nigeria	nigeria	PROPN
hassl-4536	63	8	can	can	AUX
hassl-4536	63	9	not	not	PART
hassl-4536	63	10	strike	strike	VERB
hassl-4536	63	11	a	a	DET
hassl-4536	63	12	balance	balance	NOUN
hassl-4536	63	13	between	between	ADP
hassl-4536	63	14	the	the	DET
hassl-4536	63	15	cost	cost	NOUN
hassl-4536	63	16	of	of	ADP
hassl-4536	63	17	goods	good	NOUN
hassl-4536	63	18	sold	sell	VERB
hassl-4536	63	19	and	and	CCONJ
hassl-4536	63	20	average	average	ADJ
hassl-4536	63	21	inventory	inventory	NOUN
hassl-4536	63	22	,	,	PUNCT
hassl-4536	63	23	which	which	PRON
hassl-4536	63	24	must	must	AUX
hassl-4536	63	25	be	be	AUX
hassl-4536	63	26	calculated	calculate	VERB
hassl-4536	63	27	to	to	PART
hassl-4536	63	28	halt	halt	VERB
hassl-4536	63	29	the	the	DET
hassl-4536	63	30	negative	negative	ADJ
hassl-4536	63	31	inventory	inventory	NOUN
hassl-4536	63	32	turnover	turnover	NOUN
hassl-4536	63	33	ratio	ratio	NOUN
hassl-4536	63	34	and	and	CCONJ
hassl-4536	63	35	the	the	DET
hassl-4536	63	36	low	low	ADJ
hassl-4536	63	37	asset	asset	NOUN
hassl-4536	63	38	and	and	CCONJ
hassl-4536	63	39	fixed	fix	VERB
hassl-4536	63	40	asset	asset	NOUN
hassl-4536	63	41	ratios	ratio	NOUN
hassl-4536	63	42	(	(	PUNCT
hassl-4536	63	43	osabuohien	osabuohien	PROPN
hassl-4536	63	44	,	,	PUNCT
hassl-4536	63	45	2020	2020	NUM
hassl-4536	63	46	)	)	PUNCT
hassl-4536	63	47	.	.	PUNCT
hassl-4536	64	1	the	the	DET
hassl-4536	64	2	inventory	inventory	NOUN
hassl-4536	64	3	turnover	turnover	NOUN
hassl-4536	64	4	needs	need	VERB
hassl-4536	64	5	to	to	PART
hassl-4536	64	6	be	be	AUX
hassl-4536	64	7	studied	study	VERB
hassl-4536	64	8	by	by	ADP
hassl-4536	64	9	adopting	adopt	VERB
hassl-4536	64	10	financial	financial	ADJ
hassl-4536	64	11	and	and	CCONJ
hassl-4536	64	12	non	non	ADJ
hassl-4536	64	13	-	-	ADJ
hassl-4536	64	14	financial	financial	ADJ
hassl-4536	64	15	performance	performance	NOUN
hassl-4536	64	16	measures	measure	NOUN
hassl-4536	64	17	.	.	PUNCT
hassl-4536	65	1	however	however	ADV
hassl-4536	65	2	,	,	PUNCT
hassl-4536	65	3	the	the	DET
hassl-4536	65	4	monetary	monetary	ADJ
hassl-4536	65	5	measure	measure	NOUN
hassl-4536	65	6	of	of	ADP
hassl-4536	65	7	firm	firm	ADJ
hassl-4536	65	8	performance	performance	NOUN
hassl-4536	65	9	will	will	AUX
hassl-4536	65	10	be	be	AUX
hassl-4536	65	11	ideal	ideal	ADJ
hassl-4536	65	12	to	to	PART
hassl-4536	65	13	capture	capture	VERB
hassl-4536	65	14	the	the	DET
hassl-4536	65	15	essence	essence	NOUN
hassl-4536	65	16	of	of	ADP
hassl-4536	65	17	the	the	DET
hassl-4536	65	18	earlier	early	ADJ
hassl-4536	65	19	research	research	NOUN
hassl-4536	65	20	question	question	NOUN
hassl-4536	65	21	.	.	PUNCT
hassl-4536	66	1	the	the	DET
hassl-4536	66	2	profitability	profitability	NOUN
hassl-4536	66	3	of	of	ADP
hassl-4536	66	4	agricultural	agricultural	ADJ
hassl-4536	66	5	firms	firm	NOUN
hassl-4536	66	6	is	be	AUX
hassl-4536	66	7	the	the	DET
hassl-4536	66	8	most	most	ADV
hassl-4536	66	9	suitable	suitable	ADJ
hassl-4536	66	10	financial	financial	ADJ
hassl-4536	66	11	measure	measure	NOUN
hassl-4536	66	12	to	to	PART
hassl-4536	66	13	depict	depict	VERB
hassl-4536	66	14	the	the	DET
hassl-4536	66	15	return	return	NOUN
hassl-4536	66	16	on	on	ADP
hassl-4536	66	17	investments	investment	NOUN
hassl-4536	66	18	and	and	CCONJ
hassl-4536	66	19	operations	operation	NOUN
hassl-4536	66	20	of	of	ADP
hassl-4536	66	21	inventory	inventory	NOUN
hassl-4536	66	22	.	.	PUNCT
hassl-4536	67	1	in	in	ADP
hassl-4536	67	2	addition	addition	NOUN
hassl-4536	67	3	,	,	PUNCT
hassl-4536	67	4	the	the	DET
hassl-4536	67	5	inventory	inventory	NOUN
hassl-4536	67	6	sales	sale	NOUN
hassl-4536	67	7	also	also	ADV
hassl-4536	67	8	indicate	indicate	VERB
hassl-4536	67	9	a	a	DET
hassl-4536	67	10	well	well	ADV
hassl-4536	67	11	-	-	PUNCT
hassl-4536	67	12	managed	manage	VERB
hassl-4536	67	13	inventory	inventory	NOUN
hassl-4536	67	14	,	,	PUNCT
hassl-4536	67	15	which	which	PRON
hassl-4536	67	16	contributes	contribute	VERB
hassl-4536	67	17	to	to	ADP
hassl-4536	67	18	increased	increase	VERB
hassl-4536	67	19	profitability	profitability	NOUN
hassl-4536	67	20	at	at	ADP
hassl-4536	67	21	the	the	DET
hassl-4536	67	22	end	end	NOUN
hassl-4536	67	23	of	of	ADP
hassl-4536	67	24	a	a	DET
hassl-4536	67	25	period	period	NOUN
hassl-4536	67	26	.	.	PUNCT
hassl-4536	68	1	inventory	inventory	NOUN
hassl-4536	68	2	turnover	turnover	NOUN
hassl-4536	68	3	is	be	AUX
hassl-4536	68	4	a	a	DET
hassl-4536	68	5	vital	vital	ADJ
hassl-4536	68	6	efficiency	efficiency	NOUN
hassl-4536	68	7	measure	measure	NOUN
hassl-4536	68	8	for	for	ADP
hassl-4536	68	9	evaluating	evaluate	VERB
hassl-4536	68	10	inventory	inventory	NOUN
hassl-4536	68	11	management	management	NOUN
hassl-4536	68	12	effectiveness	effectiveness	NOUN
hassl-4536	68	13	,	,	PUNCT
hassl-4536	68	14	and	and	CCONJ
hassl-4536	68	15	it	it	PRON
hassl-4536	68	16	must	must	AUX
hassl-4536	68	17	be	be	AUX
hassl-4536	68	18	measured	measure	VERB
hassl-4536	68	19	using	use	VERB
hassl-4536	68	20	suitable	suitable	ADJ
hassl-4536	68	21	and	and	CCONJ
hassl-4536	68	22	valid	valid	ADJ
hassl-4536	68	23	methods	method	NOUN
hassl-4536	68	24	since	since	SCONJ
hassl-4536	68	25	it	it	PRON
hassl-4536	68	26	is	be	AUX
hassl-4536	68	27	so	so	ADV
hassl-4536	68	28	widely	widely	ADV
hassl-4536	68	29	used	use	VERB
hassl-4536	68	30	as	as	ADP
hassl-4536	68	31	a	a	DET
hassl-4536	68	32	diagnostic	diagnostic	ADJ
hassl-4536	68	33	method	method	NOUN
hassl-4536	68	34	.	.	PUNCT
hassl-4536	69	1	it	it	PRON
hassl-4536	69	2	is	be	AUX
hassl-4536	69	3	characterized	characterize	VERB
hassl-4536	69	4	as	as	ADP
hassl-4536	69	5	the	the	DET
hassl-4536	69	6	ratio	ratio	NOUN
hassl-4536	69	7	of	of	ADP
hassl-4536	69	8	the	the	DET
hassl-4536	69	9	value	value	NOUN
hassl-4536	69	10	of	of	ADP
hassl-4536	69	11	products	product	NOUN
hassl-4536	69	12	sold	sell	VERB
hassl-4536	69	13	to	to	ADP
hassl-4536	69	14	the	the	DET
hassl-4536	69	15	average	average	ADJ
hassl-4536	69	16	inventory	inventory	NOUN
hassl-4536	69	17	,	,	PUNCT
hassl-4536	69	18	and	and	CCONJ
hassl-4536	69	19	it	it	PRON
hassl-4536	69	20	is	be	AUX
hassl-4536	69	21	one	one	NUM
hassl-4536	69	22	of	of	ADP
hassl-4536	69	23	the	the	DET
hassl-4536	69	24	metrics	metric	NOUN
hassl-4536	69	25	used	use	VERB
hassl-4536	69	26	by	by	ADP
hassl-4536	69	27	managers	manager	NOUN
hassl-4536	69	28	and	and	CCONJ
hassl-4536	69	29	industry	industry	NOUN
hassl-4536	69	30	analysts	analyst	NOUN
hassl-4536	69	31	to	to	PART
hassl-4536	69	32	evaluate	evaluate	VERB
hassl-4536	69	33	a	a	DET
hassl-4536	69	34	company	company	NOUN
hassl-4536	69	35	's	's	PART
hassl-4536	69	36	output	output	NOUN
hassl-4536	69	37	(	(	PUNCT
hassl-4536	69	38	tadayonrad	tadayonrad	PROPN
hassl-4536	69	39	&	&	CCONJ
hassl-4536	69	40	ndiaye	ndiaye	NOUN
hassl-4536	69	41	,	,	PUNCT
hassl-4536	69	42	2023	2023	NUM
hassl-4536	69	43	)	)	PUNCT
hassl-4536	69	44	.	.	PUNCT
hassl-4536	70	1	since	since	SCONJ
hassl-4536	70	2	the	the	DET
hassl-4536	70	3	inventory	inventory	NOUN
hassl-4536	70	4	turnover	turnover	NOUN
hassl-4536	70	5	ratio	ratio	NOUN
hassl-4536	70	6	compares	compare	VERB
hassl-4536	70	7	inventory	inventory	NOUN
hassl-4536	70	8	to	to	ADP
hassl-4536	70	9	revenue	revenue	NOUN
hassl-4536	70	10	,	,	PUNCT
hassl-4536	70	11	it	it	PRON
hassl-4536	70	12	can	can	AUX
hassl-4536	70	13	be	be	AUX
hassl-4536	70	14	used	use	VERB
hassl-4536	70	15	to	to	PART
hassl-4536	70	16	assess	assess	VERB
hassl-4536	70	17	efficiency	efficiency	NOUN
hassl-4536	70	18	over	over	ADP
hassl-4536	70	19	time	time	NOUN
hassl-4536	70	20	and	and	CCONJ
hassl-4536	70	21	compare	compare	VERB
hassl-4536	70	22	inventory	inventory	NOUN
hassl-4536	70	23	performance	performance	NOUN
hassl-4536	70	24	across	across	ADP
hassl-4536	70	25	companies	company	NOUN
hassl-4536	70	26	.	.	PUNCT
hassl-4536	71	1	the	the	DET
hassl-4536	71	2	inventory	inventory	NOUN
hassl-4536	71	3	turnover	turnover	NOUN
hassl-4536	71	4	ratio	ratio	NOUN
hassl-4536	71	5	indicates	indicate	VERB
hassl-4536	71	6	how	how	SCONJ
hassl-4536	71	7	often	often	ADV
hassl-4536	71	8	a	a	DET
hassl-4536	71	9	company	company	NOUN
hassl-4536	71	10	's	's	PART
hassl-4536	71	11	manufacturing	manufacturing	NOUN
hassl-4536	71	12	department	department	NOUN
hassl-4536	71	13	turns	turn	VERB
hassl-4536	71	14	raw	raw	ADJ
hassl-4536	71	15	materials	material	NOUN
hassl-4536	71	16	into	into	ADP
hassl-4536	71	17	finished	finished	ADJ
hassl-4536	71	18	products	product	NOUN
hassl-4536	71	19	.	.	PUNCT
hassl-4536	72	1	the	the	DET
hassl-4536	72	2	rate	rate	NOUN
hassl-4536	72	3	at	at	ADP
hassl-4536	72	4	which	which	PRON
hassl-4536	72	5	a	a	DET
hassl-4536	72	6	firm	firm	NOUN
hassl-4536	72	7	can	can	AUX
hassl-4536	72	8	sell	sell	VERB
hassl-4536	72	9	inventory	inventory	NOUN
hassl-4536	72	10	is	be	AUX
hassl-4536	72	11	a	a	DET
hassl-4536	72	12	significant	significant	ADJ
hassl-4536	72	13	indicator	indicator	NOUN
hassl-4536	72	14	of	of	ADP
hassl-4536	72	15	its	its	PRON
hassl-4536	72	16	success	success	NOUN
hassl-4536	72	17	.	.	PUNCT
hassl-4536	73	1	this	this	DET
hassl-4536	73	2	fact	fact	NOUN
hassl-4536	73	3	makes	make	VERB
hassl-4536	73	4	an	an	DET
hassl-4536	73	5	agricultural	agricultural	ADJ
hassl-4536	73	6	firm	firm	NOUN
hassl-4536	73	7	that	that	PRON
hassl-4536	73	8	transfers	transfer	VERB
hassl-4536	73	9	inventory	inventory	NOUN
hassl-4536	73	10	out	out	ADV
hassl-4536	73	11	more	more	ADV
hassl-4536	73	12	quickly	quickly	ADV
hassl-4536	73	13	appear	appear	VERB
hassl-4536	73	14	to	to	PART
hassl-4536	73	15	outperform	outperform	VERB
hassl-4536	73	16	its	its	PRON
hassl-4536	73	17	rivals	rival	NOUN
hassl-4536	73	18	.	.	PUNCT
hassl-4536	74	1	the	the	PRON
hassl-4536	74	2	higher	high	ADJ
hassl-4536	74	3	the	the	DET
hassl-4536	74	4	holding	hold	VERB
hassl-4536	74	5	cost	cost	NOUN
hassl-4536	74	6	of	of	ADP
hassl-4536	74	7	an	an	DET
hassl-4536	74	8	item	item	NOUN
hassl-4536	74	9	,	,	PUNCT
hassl-4536	74	10	the	the	DET
hassl-4536	74	11	less	less	ADV
hassl-4536	74	12	incentive	incentive	NOUN
hassl-4536	74	13	customers	customer	NOUN
hassl-4536	74	14	have	have	VERB
hassl-4536	74	15	to	to	PART
hassl-4536	74	16	return	return	VERB
hassl-4536	74	17	to	to	ADP
hassl-4536	74	18	the	the	DET
hassl-4536	74	19	store	store	NOUN
hassl-4536	74	20	to	to	PART
hassl-4536	74	21	purchase	purchase	VERB
hassl-4536	74	22	new	new	ADJ
hassl-4536	74	23	products	product	NOUN
hassl-4536	74	24	(	(	PUNCT
hassl-4536	74	25	giri	giri	PROPN
hassl-4536	74	26	&	&	CCONJ
hassl-4536	74	27	masanta	masanta	PROPN
hassl-4536	74	28	,	,	PUNCT
hassl-4536	74	29	2018	2018	NUM
hassl-4536	74	30	)	)	PUNCT
hassl-4536	74	31	.	.	PUNCT
hassl-4536	75	1	the	the	DET
hassl-4536	75	2	inventory	inventory	NOUN
hassl-4536	75	3	turnover	turnover	NOUN
hassl-4536	75	4	ratio	ratio	NOUN
hassl-4536	75	5	is	be	AUX
hassl-4536	75	6	vital	vital	ADJ
hassl-4536	75	7	because	because	SCONJ
hassl-4536	75	8	total	total	ADJ
hassl-4536	75	9	turnover	turnover	NOUN
hassl-4536	75	10	relies	rely	VERB
hassl-4536	75	11	on	on	ADP
hassl-4536	75	12	two	two	NUM
hassl-4536	75	13	key	key	ADJ
hassl-4536	75	14	efficiency	efficiency	NOUN
hassl-4536	75	15	components	component	NOUN
hassl-4536	75	16	,	,	PUNCT
hassl-4536	75	17	namely	namely	ADV
hassl-4536	75	18	,	,	PUNCT
hassl-4536	75	19	stock	stock	NOUN
hassl-4536	75	20	purchasing	purchasing	NOUN
hassl-4536	75	21	and	and	CCONJ
hassl-4536	75	22	sales	sale	NOUN
hassl-4536	75	23	(	(	PUNCT
hassl-4536	75	24	herison	herison	PROPN
hassl-4536	75	25	,	,	PUNCT
hassl-4536	75	26	sahabuddin	sahabuddin	NOUN
hassl-4536	75	27	,	,	PUNCT
hassl-4536	75	28	azis	azi	NOUN
hassl-4536	75	29	,	,	PUNCT
hassl-4536	75	30	&	&	CCONJ
hassl-4536	75	31	azis	azis	NOUN
hassl-4536	75	32	,	,	PUNCT
hassl-4536	75	33	2022	2022	NUM
hassl-4536	75	34	)	)	PUNCT
hassl-4536	75	35	.	.	PUNCT
hassl-4536	76	1	the	the	DET
hassl-4536	76	2	organization	organization	NOUN
hassl-4536	76	3	must	must	AUX
hassl-4536	76	4	increase	increase	VERB
hassl-4536	76	5	its	its	PRON
hassl-4536	76	6	sales	sale	NOUN
hassl-4536	76	7	to	to	PART
hassl-4536	76	8	enhance	enhance	VERB
hassl-4536	76	9	inventory	inventory	NOUN
hassl-4536	76	10	turnover	turnover	NOUN
hassl-4536	76	11	,	,	PUNCT
hassl-4536	76	12	considering	consider	VERB
hassl-4536	76	13	these	these	DET
hassl-4536	76	14	two	two	NUM
hassl-4536	76	15	key	key	ADJ
hassl-4536	76	16	components	component	NOUN
hassl-4536	76	17	that	that	PRON
hassl-4536	76	18	can	can	AUX
hassl-4536	76	19	indicate	indicate	VERB
hassl-4536	76	20	efficiency	efficiency	NOUN
hassl-4536	76	21	,	,	PUNCT
hassl-4536	76	22	as	as	SCONJ
hassl-4536	76	23	substantial	substantial	ADJ
hassl-4536	76	24	quantities	quantity	NOUN
hassl-4536	76	25	of	of	ADP
hassl-4536	76	26	inventory	inventory	NOUN
hassl-4536	76	27	are	be	AUX
hassl-4536	76	28	acquired	acquire	VERB
hassl-4536	76	29	throughout	throughout	ADP
hassl-4536	76	30	the	the	DET
hassl-4536	76	31	year	year	NOUN
hassl-4536	76	32	through	through	ADP
hassl-4536	76	33	stock	stock	NOUN
hassl-4536	76	34	purchasing	purchasing	NOUN
hassl-4536	76	35	.	.	PUNCT
hassl-4536	77	1	failure	failure	NOUN
hassl-4536	77	2	to	to	PART
hassl-4536	77	3	do	do	AUX
hassl-4536	77	4	so	so	ADV
hassl-4536	77	5	may	may	AUX
hassl-4536	77	6	result	result	VERB
hassl-4536	77	7	in	in	ADP
hassl-4536	77	8	the	the	DET
hassl-4536	77	9	accumulation	accumulation	NOUN
hassl-4536	77	10	of	of	ADP
hassl-4536	77	11	storage	storage	NOUN
hassl-4536	77	12	and	and	CCONJ
hassl-4536	77	13	other	other	ADJ
hassl-4536	77	14	holding	holding	NOUN
hassl-4536	77	15	costs	cost	NOUN
hassl-4536	77	16	(	(	PUNCT
hassl-4536	77	17	liu	liu	PROPN
hassl-4536	77	18	,	,	PUNCT
hassl-4536	77	19	zhang	zhang	PROPN
hassl-4536	77	20	,	,	PUNCT
hassl-4536	77	21	zhou	zhou	PROPN
hassl-4536	77	22	,	,	PUNCT
hassl-4536	77	23	&	&	CCONJ
hassl-4536	77	24	ru	ru	PROPN
hassl-4536	77	25	,	,	PUNCT
hassl-4536	77	26	2018	2018	NUM
hassl-4536	77	27	)	)	PUNCT
hassl-4536	77	28	.	.	PUNCT
hassl-4536	78	1	furthermore	furthermore	ADV
hassl-4536	78	2	,	,	PUNCT
hassl-4536	78	3	sales	sale	NOUN
hassl-4536	78	4	must	must	AUX
hassl-4536	78	5	balance	balance	VERB
hassl-4536	78	6	inventory	inventory	NOUN
hassl-4536	78	7	purchases	purchase	NOUN
hassl-4536	78	8	;	;	PUNCT
hassl-4536	78	9	otherwise	otherwise	ADV
hassl-4536	78	10	,	,	PUNCT
hassl-4536	78	11	inventory	inventory	NOUN
hassl-4536	78	12	will	will	AUX
hassl-4536	78	13	turn	turn	VERB
hassl-4536	78	14	over	over	ADP
hassl-4536	78	15	less	less	ADV
hassl-4536	78	16	effectively	effectively	ADV
hassl-4536	78	17	.	.	PUNCT
hassl-4536	79	1	that	that	PRON
hassl-4536	79	2	is	be	AUX
hassl-4536	79	3	why	why	SCONJ
hassl-4536	79	4	the	the	DET
hassl-4536	79	5	ordering	ordering	NOUN
hassl-4536	79	6	and	and	CCONJ
hassl-4536	79	7	sales	sale	NOUN
hassl-4536	79	8	units	unit	NOUN
hassl-4536	79	9	must	must	AUX
hassl-4536	79	10	be	be	AUX
hassl-4536	79	11	in	in	ADP
hassl-4536	79	12	synchronization	synchronization	NOUN
hassl-4536	79	13	.	.	PUNCT
hassl-4536	80	1	there	there	PRON
hassl-4536	80	2	are	be	VERB
hassl-4536	80	3	many	many	ADJ
hassl-4536	80	4	approaches	approach	NOUN
hassl-4536	80	5	that	that	SCONJ
hassl-4536	80	6	a	a	DET
hassl-4536	80	7	firm	firm	NOUN
hassl-4536	80	8	can	can	AUX
hassl-4536	80	9	use	use	VERB
hassl-4536	80	10	to	to	PART
hassl-4536	80	11	increase	increase	VERB
hassl-4536	80	12	its	its	PRON
hassl-4536	80	13	product	product	NOUN
hassl-4536	80	14	turnover	turnover	NOUN
hassl-4536	80	15	level	level	NOUN
hassl-4536	80	16	to	to	PART
hassl-4536	80	17	achieve	achieve	VERB
hassl-4536	80	18	this	this	PRON
hassl-4536	80	19	.	.	PUNCT
hassl-4536	81	1	the	the	DET
hassl-4536	81	2	organization	organization	NOUN
hassl-4536	81	3	can	can	AUX
hassl-4536	81	4	boost	boost	VERB
hassl-4536	81	5	demand	demand	NOUN
hassl-4536	81	6	for	for	ADP
hassl-4536	81	7	inventory	inventory	NOUN
hassl-4536	81	8	by	by	ADP
hassl-4536	81	9	implementing	implement	VERB
hassl-4536	81	10	a	a	DET
hassl-4536	81	11	targeted	target	VERB
hassl-4536	81	12	,	,	PUNCT
hassl-4536	81	13	well	well	ADV
hassl-4536	81	14	-	-	PUNCT
hassl-4536	81	15	designed	design	VERB
hassl-4536	81	16	,	,	PUNCT
hassl-4536	81	17	and	and	CCONJ
hassl-4536	81	18	cost	cost	NOUN
hassl-4536	81	19	-	-	PUNCT
hassl-4536	81	20	effective	effective	ADJ
hassl-4536	81	21	marketing	marketing	NOUN
hassl-4536	81	22	campaign	campaign	NOUN
hassl-4536	81	23	(	(	PUNCT
hassl-4536	81	24	atnafu	atnafu	NOUN
hassl-4536	81	25	&	&	CCONJ
hassl-4536	81	26	balda	balda	PROPN
hassl-4536	81	27	,	,	PUNCT
hassl-4536	81	28	2018	2018	NUM
hassl-4536	81	29	)	)	PUNCT
hassl-4536	81	30	.	.	PUNCT
hassl-4536	82	1	additionally	additionally	ADV
hassl-4536	82	2	,	,	PUNCT
hassl-4536	82	3	the	the	DET
hassl-4536	82	4	organization	organization	NOUN
hassl-4536	82	5	should	should	AUX
hassl-4536	82	6	thoroughly	thoroughly	ADV
hassl-4536	82	7	review	review	VERB
hassl-4536	82	8	its	its	PRON
hassl-4536	82	9	pricing	pricing	NOUN
hassl-4536	82	10	strategy	strategy	NOUN
hassl-4536	82	11	by	by	ADP
hassl-4536	82	12	examining	examine	VERB
hassl-4536	82	13	factors	factor	NOUN
hassl-4536	82	14	that	that	PRON
hassl-4536	82	15	could	could	AUX
hassl-4536	82	16	contribute	contribute	VERB
hassl-4536	82	17	to	to	ADP
hassl-4536	82	18	an	an	DET
hassl-4536	82	19	overall	overall	ADJ
hassl-4536	82	20	increase	increase	NOUN
hassl-4536	82	21	in	in	ADP
hassl-4536	82	22	sales	sale	NOUN
hassl-4536	82	23	value	value	NOUN
hassl-4536	82	24	.	.	PUNCT
hassl-4536	83	1	it	it	PRON
hassl-4536	83	2	is	be	AUX
hassl-4536	83	3	essential	essential	ADJ
hassl-4536	83	4	for	for	SCONJ
hassl-4536	83	5	the	the	DET
hassl-4536	83	6	organization	organization	NOUN
hassl-4536	83	7	to	to	PART
hassl-4536	83	8	consistently	consistently	ADV
hassl-4536	83	9	evaluate	evaluate	VERB
hassl-4536	83	10	purchase	purchase	NOUN
hassl-4536	83	11	prices	price	NOUN
hassl-4536	83	12	with	with	ADP
hassl-4536	83	13	suppliers	supplier	NOUN
hassl-4536	83	14	and	and	CCONJ
hassl-4536	83	15	negotiate	negotiate	VERB
hassl-4536	83	16	reductions	reduction	NOUN
hassl-4536	83	17	in	in	ADP
hassl-4536	83	18	prices	price	NOUN
hassl-4536	83	19	when	when	SCONJ
hassl-4536	83	20	requesting	request	VERB
hassl-4536	83	21	quotations	quotation	NOUN
hassl-4536	83	22	or	or	CCONJ
hassl-4536	83	23	placing	place	VERB
hassl-4536	83	24	orders	order	NOUN
hassl-4536	83	25	.	.	PUNCT
hassl-4536	84	1	furthermore	furthermore	ADV
hassl-4536	84	2	,	,	PUNCT
hassl-4536	84	3	forecasting	forecasting	NOUN
hassl-4536	84	4	accuracy	accuracy	NOUN
hassl-4536	84	5	must	must	AUX
hassl-4536	84	6	be	be	AUX
hassl-4536	84	7	enhanced	enhance	VERB
hassl-4536	84	8	through	through	ADP
hassl-4536	84	9	inventory	inventory	NOUN
hassl-4536	84	10	categorization	categorization	NOUN
hassl-4536	84	11	and	and	CCONJ
hassl-4536	84	12	trend	trend	NOUN
hassl-4536	84	13	analysis	analysis	NOUN
hassl-4536	84	14	(	(	PUNCT
hassl-4536	84	15	obamiro	obamiro	NOUN
hassl-4536	84	16	,	,	PUNCT
hassl-4536	84	17	2019	2019	NUM
hassl-4536	84	18	)	)	PUNCT
hassl-4536	84	19	.	.	PUNCT
hassl-4536	85	1	the	the	DET
hassl-4536	85	2	firm	firm	NOUN
hassl-4536	85	3	should	should	AUX
hassl-4536	85	4	promote	promote	VERB
hassl-4536	85	5	pre	pre	VERB
hassl-4536	85	6	-	-	ADJ
hassl-4536	85	7	ordering	ordering	NOUN
hassl-4536	85	8	of	of	ADP
hassl-4536	85	9	products	product	NOUN
hassl-4536	85	10	for	for	ADP
hassl-4536	85	11	clients	client	NOUN
hassl-4536	85	12	,	,	PUNCT
hassl-4536	85	13	which	which	PRON
hassl-4536	85	14	would	would	AUX
hassl-4536	85	15	allow	allow	VERB
hassl-4536	85	16	the	the	DET
hassl-4536	85	17	business	business	NOUN
hassl-4536	85	18	to	to	PART
hassl-4536	85	19	better	well	ADV
hassl-4536	85	20	plan	plan	VERB
hassl-4536	85	21	its	its	PRON
hassl-4536	85	22	acquisition	acquisition	NOUN
hassl-4536	85	23	of	of	ADP
hassl-4536	85	24	inventory	inventory	NOUN
hassl-4536	85	25	.	.	PUNCT
hassl-4536	86	1	2.2	2.2	NUM
hassl-4536	86	2	.	.	PUNCT
hassl-4536	87	1	firm	firm	ADJ
hassl-4536	87	2	profitability	profitability	NOUN
hassl-4536	87	3	firm	firm	NOUN
hassl-4536	87	4	profitability	profitability	NOUN
hassl-4536	87	5	reflects	reflect	VERB
hassl-4536	87	6	the	the	DET
hassl-4536	87	7	financial	financial	ADJ
hassl-4536	87	8	gains	gain	NOUN
hassl-4536	87	9	that	that	PRON
hassl-4536	87	10	companies	company	NOUN
hassl-4536	87	11	achieve	achieve	VERB
hassl-4536	87	12	through	through	ADP
hassl-4536	87	13	their	their	PRON
hassl-4536	87	14	economic	economic	ADJ
hassl-4536	87	15	activities	activity	NOUN
hassl-4536	87	16	.	.	PUNCT
hassl-4536	88	1	it	it	PRON
hassl-4536	88	2	is	be	AUX
hassl-4536	88	3	assessed	assess	VERB
hassl-4536	88	4	using	use	VERB
hassl-4536	88	5	various	various	ADJ
hassl-4536	88	6	profitability	profitability	NOUN
hassl-4536	88	7	ratios	ratio	NOUN
hassl-4536	88	8	,	,	PUNCT
hassl-4536	88	9	such	such	ADJ
hassl-4536	88	10	as	as	ADP
hassl-4536	88	11	return	return	NOUN
hassl-4536	88	12	on	on	ADP
hassl-4536	88	13	sales	sale	NOUN
hassl-4536	88	14	(	(	PUNCT
hassl-4536	88	15	ros	ros	PROPN
hassl-4536	88	16	)	)	PUNCT
hassl-4536	88	17	,	,	PUNCT
hassl-4536	88	18	return	return	VERB
hassl-4536	88	19	on	on	ADP
hassl-4536	88	20	equity	equity	NOUN
hassl-4536	88	21	(	(	PUNCT
hassl-4536	88	22	roe	roe	PROPN
hassl-4536	88	23	)	)	PUNCT
hassl-4536	88	24	,	,	PUNCT
hassl-4536	88	25	and	and	CCONJ
hassl-4536	88	26	return	return	VERB
hassl-4536	88	27	on	on	ADP
hassl-4536	88	28	assets	asset	NOUN
hassl-4536	88	29	(	(	PUNCT
hassl-4536	88	30	roa	roa	NOUN
hassl-4536	88	31	)	)	PUNCT
hassl-4536	88	32	,	,	PUNCT
hassl-4536	88	33	which	which	PRON
hassl-4536	88	34	measure	measure	VERB
hassl-4536	88	35	the	the	DET
hassl-4536	88	36	firm	firm	NOUN
hassl-4536	88	37	's	's	PART
hassl-4536	88	38	financial	financial	ADJ
hassl-4536	88	39	performance	performance	NOUN
hassl-4536	88	40	.	.	PUNCT
hassl-4536	89	1	return	return	NOUN
hassl-4536	89	2	on	on	ADP
hassl-4536	89	3	sales	sale	NOUN
hassl-4536	89	4	(	(	PUNCT
hassl-4536	89	5	ros	ros	PROPN
hassl-4536	89	6	)	)	PUNCT
hassl-4536	89	7	explicitly	explicitly	ADV
hassl-4536	89	8	evaluates	evaluate	VERB
hassl-4536	89	9	the	the	DET
hassl-4536	89	10	efficiency	efficiency	NOUN
hassl-4536	89	11	of	of	ADP
hassl-4536	89	12	a	a	DET
hassl-4536	89	13	firm	firm	NOUN
hassl-4536	89	14	's	's	PART
hassl-4536	89	15	operations	operation	NOUN
hassl-4536	89	16	by	by	ADP
hassl-4536	89	17	indicating	indicate	VERB
hassl-4536	89	18	the	the	DET
hassl-4536	89	19	profit	profit	NOUN
hassl-4536	89	20	generated	generate	VERB
hassl-4536	89	21	from	from	ADP
hassl-4536	89	22	sales	sale	NOUN
hassl-4536	89	23	.	.	PUNCT
hassl-4536	90	1	an	an	DET
hassl-4536	90	2	increasing	increase	VERB
hassl-4536	90	3	ros	ros	PROPN
hassl-4536	90	4	suggests	suggest	VERB
hassl-4536	90	5	improved	improve	VERB
hassl-4536	90	6	operational	operational	ADJ
hassl-4536	90	7	efficiency	efficiency	NOUN
hassl-4536	90	8	,	,	PUNCT
hassl-4536	90	9	while	while	SCONJ
hassl-4536	90	10	a	a	DET
hassl-4536	90	11	declining	decline	VERB
hassl-4536	90	12	ros	ros	NOUN
hassl-4536	90	13	may	may	AUX
hassl-4536	90	14	signal	signal	VERB
hassl-4536	90	15	potential	potential	ADJ
hassl-4536	90	16	financial	financial	ADJ
hassl-4536	90	17	difficulties	difficulty	NOUN
hassl-4536	90	18	(	(	PUNCT
hassl-4536	90	19	putri	putri	ADJ
hassl-4536	90	20	&	&	CCONJ
hassl-4536	90	21	rahyuda	rahyuda	PROPN
hassl-4536	90	22	,	,	PUNCT
hassl-4536	90	23	2020	2020	NUM
hassl-4536	90	24	)	)	PUNCT
hassl-4536	90	25	.	.	PUNCT
hassl-4536	91	1	return	return	VERB
hassl-4536	91	2	on	on	ADP
hassl-4536	91	3	equity	equity	NOUN
hassl-4536	91	4	(	(	PUNCT
hassl-4536	91	5	roe	roe	PROPN
hassl-4536	91	6	)	)	PUNCT
hassl-4536	91	7	is	be	AUX
hassl-4536	91	8	a	a	DET
hassl-4536	91	9	financial	financial	ADJ
hassl-4536	91	10	metric	metric	NOUN
hassl-4536	91	11	that	that	PRON
hassl-4536	91	12	demonstrates	demonstrate	VERB
hassl-4536	91	13	how	how	SCONJ
hassl-4536	91	14	effectively	effectively	ADV
hassl-4536	91	15	a	a	DET
hassl-4536	91	16	company	company	NOUN
hassl-4536	91	17	or	or	CCONJ
hassl-4536	91	18	its	its	PRON
hassl-4536	91	19	management	management	NOUN
hassl-4536	91	20	utilizes	utilize	VERB
hassl-4536	91	21	the	the	DET
hassl-4536	91	22	capital	capital	NOUN
hassl-4536	91	23	shareholders	shareholder	NOUN
hassl-4536	91	24	invest	invest	VERB
hassl-4536	91	25	(	(	PUNCT
hassl-4536	91	26	sunaryo	sunaryo	NOUN
hassl-4536	91	27	,	,	PUNCT
hassl-4536	91	28	2020	2020	NUM
hassl-4536	91	29	)	)	PUNCT
hassl-4536	91	30	.	.	PUNCT
hassl-4536	92	1	in	in	ADP
hassl-4536	92	2	other	other	ADJ
hassl-4536	92	3	words	word	NOUN
hassl-4536	92	4	,	,	PUNCT
hassl-4536	92	5	it	it	PRON
hassl-4536	92	6	evaluates	evaluate	VERB
hassl-4536	92	7	a	a	DET
hassl-4536	92	8	company	company	NOUN
hassl-4536	92	9	's	's	PART
hassl-4536	92	10	profitability	profitability	NOUN
hassl-4536	92	11	relative	relative	ADJ
hassl-4536	92	12	to	to	ADP
hassl-4536	92	13	its	its	PRON
hassl-4536	92	14	shareholders	shareholder	NOUN
hassl-4536	92	15	'	'	PART
hassl-4536	92	16	equity	equity	NOUN
hassl-4536	92	17	.	.	PUNCT
hassl-4536	93	1	a	a	DET
hassl-4536	93	2	higher	high	ADJ
hassl-4536	93	3	roe	roe	NOUN
hassl-4536	93	4	indicates	indicate	VERB
hassl-4536	93	5	that	that	SCONJ
hassl-4536	93	6	the	the	DET
hassl-4536	93	7	management	management	NOUN
hassl-4536	93	8	is	be	AUX
hassl-4536	93	9	more	more	ADV
hassl-4536	93	10	successful	successful	ADJ
hassl-4536	93	11	in	in	ADP
hassl-4536	93	12	generating	generate	VERB
hassl-4536	93	13	income	income	NOUN
hassl-4536	93	14	and	and	CCONJ
hassl-4536	93	15	fostering	foster	VERB
hassl-4536	93	16	growth	growth	NOUN
hassl-4536	93	17	through	through	ADP
hassl-4536	93	18	equity	equity	NOUN
hassl-4536	93	19	financing	financing	NOUN
hassl-4536	93	20	.	.	PUNCT
hassl-4536	94	1	this	this	DET
hassl-4536	94	2	metric	metric	NOUN
hassl-4536	94	3	is	be	AUX
hassl-4536	94	4	useful	useful	ADJ
hassl-4536	94	5	for	for	ADP
hassl-4536	94	6	comparing	compare	VERB
hassl-4536	94	7	companies	company	NOUN
hassl-4536	94	8	within	within	ADP
hassl-4536	94	9	the	the	DET
hassl-4536	94	10	humanities	humanity	NOUN
hassl-4536	94	11	and	and	CCONJ
hassl-4536	94	12	social	social	ADJ
hassl-4536	94	13	sciences	science	NOUN
hassl-4536	94	14	letters	letter	NOUN
hassl-4536	94	15	,	,	PUNCT
hassl-4536	94	16	2025	2025	NUM
hassl-4536	94	17	,	,	PUNCT
hassl-4536	94	18	13(4	13(4	NUM
hassl-4536	94	19	):	):	PUNCT
hassl-4536	94	20	1596	1596	NUM
hassl-4536	94	21	-	-	SYM
hassl-4536	94	22	1614	1614	NUM
hassl-4536	94	23	1599	1599	NUM
hassl-4536	94	24	©	©	PROPN
hassl-4536	94	25	2025	2025	NUM
hassl-4536	94	26	conscientia	conscientia	PROPN
hassl-4536	94	27	beam	beam	PROPN
hassl-4536	94	28	.	.	PUNCT
hassl-4536	95	1	all	all	DET
hassl-4536	95	2	rights	right	NOUN
hassl-4536	95	3	reserved	reserve	VERB
hassl-4536	95	4	.	.	PUNCT
hassl-4536	96	1	same	same	ADJ
hassl-4536	96	2	industry	industry	NOUN
hassl-4536	96	3	,	,	PUNCT
hassl-4536	96	4	indicating	indicate	VERB
hassl-4536	96	5	which	which	PRON
hassl-4536	96	6	firms	firm	NOUN
hassl-4536	96	7	are	be	AUX
hassl-4536	96	8	operating	operate	VERB
hassl-4536	96	9	with	with	ADP
hassl-4536	96	10	greater	great	ADJ
hassl-4536	96	11	financial	financial	ADJ
hassl-4536	96	12	efficiency	efficiency	NOUN
hassl-4536	96	13	(	(	PUNCT
hassl-4536	96	14	okoro	okoro	NOUN
hassl-4536	96	15	,	,	PUNCT
hassl-4536	96	16	onodugo	onodugo	PROPN
hassl-4536	96	17	,	,	PUNCT
hassl-4536	96	18	udoh	udoh	NOUN
hassl-4536	96	19	,	,	PUNCT
hassl-4536	96	20	&	&	CCONJ
hassl-4536	96	21	ibe	ibe	VERB
hassl-4536	96	22	chukwu	chukwu	NOUN
hassl-4536	96	23	,	,	PUNCT
hassl-4536	96	24	2019	2019	NUM
hassl-4536	96	25	)	)	PUNCT
hassl-4536	96	26	.	.	PUNCT
hassl-4536	97	1	return	return	VERB
hassl-4536	97	2	on	on	ADP
hassl-4536	97	3	assets	asset	NOUN
hassl-4536	97	4	(	(	PUNCT
hassl-4536	97	5	roa	roa	NOUN
hassl-4536	97	6	)	)	PUNCT
hassl-4536	97	7	evaluates	evaluate	VERB
hassl-4536	97	8	a	a	DET
hassl-4536	97	9	company	company	NOUN
hassl-4536	97	10	's	's	PART
hassl-4536	97	11	profitability	profitability	NOUN
hassl-4536	97	12	relative	relative	ADJ
hassl-4536	97	13	to	to	ADP
hassl-4536	97	14	its	its	PRON
hassl-4536	97	15	total	total	ADJ
hassl-4536	97	16	assets	asset	NOUN
hassl-4536	97	17	.	.	PUNCT
hassl-4536	98	1	it	it	PRON
hassl-4536	98	2	enables	enable	VERB
hassl-4536	98	3	managers	manager	NOUN
hassl-4536	98	4	,	,	PUNCT
hassl-4536	98	5	investors	investor	NOUN
hassl-4536	98	6	,	,	PUNCT
hassl-4536	98	7	and	and	CCONJ
hassl-4536	98	8	analysts	analyst	NOUN
hassl-4536	98	9	to	to	PART
hassl-4536	98	10	assess	assess	VERB
hassl-4536	98	11	how	how	SCONJ
hassl-4536	98	12	effectively	effectively	ADV
hassl-4536	98	13	a	a	DET
hassl-4536	98	14	company	company	NOUN
hassl-4536	98	15	's	's	PART
hassl-4536	98	16	management	management	NOUN
hassl-4536	98	17	uses	use	VERB
hassl-4536	98	18	its	its	PRON
hassl-4536	98	19	assets	asset	NOUN
hassl-4536	98	20	to	to	PART
hassl-4536	98	21	generate	generate	VERB
hassl-4536	98	22	profits	profit	NOUN
hassl-4536	98	23	(	(	PUNCT
hassl-4536	98	24	kasasbeh	kasasbeh	NOUN
hassl-4536	98	25	,	,	PUNCT
hassl-4536	98	26	2021	2021	NUM
hassl-4536	98	27	)	)	PUNCT
hassl-4536	98	28	.	.	PUNCT
hassl-4536	99	1	in	in	ADP
hassl-4536	99	2	essence	essence	NOUN
hassl-4536	99	3	,	,	PUNCT
hassl-4536	99	4	roa	roa	NOUN
hassl-4536	99	5	measures	measure	VERB
hassl-4536	99	6	the	the	DET
hassl-4536	99	7	ability	ability	NOUN
hassl-4536	99	8	of	of	ADP
hassl-4536	99	9	the	the	DET
hassl-4536	99	10	firm	firm	NOUN
hassl-4536	99	11	's	's	PART
hassl-4536	99	12	management	management	NOUN
hassl-4536	99	13	to	to	PART
hassl-4536	99	14	generate	generate	VERB
hassl-4536	99	15	earnings	earning	NOUN
hassl-4536	99	16	from	from	ADP
hassl-4536	99	17	its	its	PRON
hassl-4536	99	18	economic	economic	ADJ
hassl-4536	99	19	resources	resource	NOUN
hassl-4536	99	20	or	or	CCONJ
hassl-4536	99	21	assets	asset	NOUN
hassl-4536	99	22	as	as	SCONJ
hassl-4536	99	23	reflected	reflect	VERB
hassl-4536	99	24	on	on	ADP
hassl-4536	99	25	the	the	DET
hassl-4536	99	26	balance	balance	NOUN
hassl-4536	99	27	sheet	sheet	NOUN
hassl-4536	99	28	.	.	PUNCT
hassl-4536	100	1	2.3	2.3	NUM
hassl-4536	100	2	.	.	PUNCT
hassl-4536	101	1	empirical	empirical	ADJ
hassl-4536	101	2	review	review	NOUN
hassl-4536	101	3	over	over	ADP
hassl-4536	101	4	the	the	DET
hassl-4536	101	5	years	year	NOUN
hassl-4536	101	6	,	,	PUNCT
hassl-4536	101	7	several	several	ADJ
hassl-4536	101	8	studies	study	NOUN
hassl-4536	101	9	have	have	AUX
hassl-4536	101	10	examined	examine	VERB
hassl-4536	101	11	the	the	DET
hassl-4536	101	12	relationship	relationship	NOUN
hassl-4536	101	13	between	between	ADP
hassl-4536	101	14	profitability	profitability	NOUN
hassl-4536	101	15	and	and	CCONJ
hassl-4536	101	16	inventory	inventory	NOUN
hassl-4536	101	17	turnover	turnover	NOUN
hassl-4536	101	18	in	in	ADP
hassl-4536	101	19	various	various	ADJ
hassl-4536	101	20	industrial	industrial	ADJ
hassl-4536	101	21	sectors	sector	NOUN
hassl-4536	101	22	.	.	PUNCT
hassl-4536	102	1	the	the	DET
hassl-4536	102	2	results	result	NOUN
hassl-4536	102	3	have	have	AUX
hassl-4536	102	4	varied	vary	VERB
hassl-4536	102	5	due	due	ADJ
hassl-4536	102	6	to	to	ADP
hassl-4536	102	7	differences	difference	NOUN
hassl-4536	102	8	in	in	ADP
hassl-4536	102	9	approaches	approach	NOUN
hassl-4536	102	10	,	,	PUNCT
hassl-4536	102	11	scope	scope	NOUN
hassl-4536	102	12	,	,	PUNCT
hassl-4536	102	13	location	location	NOUN
hassl-4536	102	14	,	,	PUNCT
hassl-4536	102	15	and	and	CCONJ
hassl-4536	102	16	timeframe	timeframe	NOUN
hassl-4536	102	17	.	.	PUNCT
hassl-4536	103	1	for	for	ADP
hassl-4536	103	2	instance	instance	NOUN
hassl-4536	103	3	,	,	PUNCT
hassl-4536	103	4	arif	arif	PROPN
hassl-4536	103	5	nasution	nasution	PROPN
hassl-4536	103	6	(	(	PUNCT
hassl-4536	103	7	2020	2020	NUM
hassl-4536	103	8	)	)	PUNCT
hassl-4536	103	9	used	use	VERB
hassl-4536	103	10	return	return	NOUN
hassl-4536	103	11	on	on	ADP
hassl-4536	103	12	assets	asset	NOUN
hassl-4536	103	13	(	(	PUNCT
hassl-4536	103	14	roa	roa	NOUN
hassl-4536	103	15	)	)	PUNCT
hassl-4536	103	16	to	to	PART
hassl-4536	103	17	measure	measure	VERB
hassl-4536	103	18	the	the	DET
hassl-4536	103	19	effect	effect	NOUN
hassl-4536	103	20	of	of	ADP
hassl-4536	103	21	inventory	inventory	NOUN
hassl-4536	103	22	turnover	turnover	NOUN
hassl-4536	103	23	on	on	ADP
hassl-4536	103	24	profitability	profitability	NOUN
hassl-4536	103	25	with	with	ADP
hassl-4536	103	26	financial	financial	ADJ
hassl-4536	103	27	statements	statement	NOUN
hassl-4536	103	28	from	from	ADP
hassl-4536	103	29	each	each	DET
hassl-4536	103	30	firm	firm	NOUN
hassl-4536	103	31	.	.	PUNCT
hassl-4536	104	1	then	then	ADV
hassl-4536	104	2	,	,	PUNCT
hassl-4536	104	3	a	a	DET
hassl-4536	104	4	quantitative	quantitative	ADJ
hassl-4536	104	5	method	method	NOUN
hassl-4536	104	6	of	of	ADP
hassl-4536	104	7	classifying	classify	VERB
hassl-4536	104	8	assumptions	assumption	NOUN
hassl-4536	104	9	and	and	CCONJ
hassl-4536	104	10	simple	simple	ADJ
hassl-4536	104	11	linear	linear	ADJ
hassl-4536	104	12	regression	regression	NOUN
hassl-4536	104	13	analyses	analysis	NOUN
hassl-4536	104	14	was	be	AUX
hassl-4536	104	15	conducted	conduct	VERB
hassl-4536	104	16	using	use	VERB
hassl-4536	104	17	purposive	purposive	NOUN
hassl-4536	104	18	sampling	sampling	NOUN
hassl-4536	104	19	on	on	ADP
hassl-4536	104	20	a	a	DET
hassl-4536	104	21	sample	sample	NOUN
hassl-4536	104	22	of	of	ADP
hassl-4536	104	23	18	18	NUM
hassl-4536	104	24	companies	company	NOUN
hassl-4536	104	25	.	.	PUNCT
hassl-4536	105	1	results	result	NOUN
hassl-4536	105	2	from	from	ADP
hassl-4536	105	3	this	this	DET
hassl-4536	105	4	study	study	NOUN
hassl-4536	105	5	showed	show	VERB
hassl-4536	105	6	that	that	SCONJ
hassl-4536	105	7	inventory	inventory	NOUN
hassl-4536	105	8	turnover	turnover	NOUN
hassl-4536	105	9	does	do	AUX
hassl-4536	105	10	not	not	PART
hassl-4536	105	11	positively	positively	ADV
hassl-4536	105	12	affect	affect	VERB
hassl-4536	105	13	return	return	NOUN
hassl-4536	105	14	on	on	ADP
hassl-4536	105	15	assets	asset	NOUN
hassl-4536	105	16	.	.	PUNCT
hassl-4536	106	1	this	this	DET
hassl-4536	106	2	result	result	NOUN
hassl-4536	106	3	indicates	indicate	VERB
hassl-4536	106	4	a	a	DET
hassl-4536	106	5	negative	negative	ADJ
hassl-4536	106	6	influence	influence	NOUN
hassl-4536	106	7	of	of	ADP
hassl-4536	106	8	inventory	inventory	NOUN
hassl-4536	106	9	turnover	turnover	NOUN
hassl-4536	106	10	on	on	ADP
hassl-4536	106	11	manufacturing	manufacturing	NOUN
hassl-4536	106	12	firms	firm	NOUN
hassl-4536	106	13	'	'	PART
hassl-4536	106	14	profitability	profitability	NOUN
hassl-4536	106	15	,	,	PUNCT
hassl-4536	106	16	but	but	CCONJ
hassl-4536	106	17	does	do	AUX
hassl-4536	106	18	not	not	PART
hassl-4536	106	19	differentiate	differentiate	VERB
hassl-4536	106	20	the	the	DET
hassl-4536	106	21	sectors	sector	NOUN
hassl-4536	106	22	these	these	DET
hassl-4536	106	23	firms	firm	NOUN
hassl-4536	106	24	belong	belong	VERB
hassl-4536	106	25	to	to	ADP
hassl-4536	106	26	.	.	PUNCT
hassl-4536	107	1	a	a	DET
hassl-4536	107	2	clear	clear	ADJ
hassl-4536	107	3	distinction	distinction	NOUN
hassl-4536	107	4	of	of	ADP
hassl-4536	107	5	sectoral	sectoral	ADJ
hassl-4536	107	6	results	result	NOUN
hassl-4536	107	7	might	might	AUX
hassl-4536	107	8	provide	provide	VERB
hassl-4536	107	9	more	more	ADJ
hassl-4536	107	10	insight	insight	NOUN
hassl-4536	107	11	.	.	PUNCT
hassl-4536	108	1	the	the	DET
hassl-4536	108	2	findings	finding	NOUN
hassl-4536	108	3	revealed	reveal	VERB
hassl-4536	108	4	an	an	DET
hassl-4536	108	5	insignificant	insignificant	ADJ
hassl-4536	108	6	effect	effect	NOUN
hassl-4536	108	7	.	.	PUNCT
hassl-4536	109	1	additionally	additionally	ADV
hassl-4536	109	2	,	,	PUNCT
hassl-4536	109	3	the	the	DET
hassl-4536	109	4	research	research	NOUN
hassl-4536	109	5	employed	employ	VERB
hassl-4536	109	6	a	a	DET
hassl-4536	109	7	simple	simple	ADJ
hassl-4536	109	8	linear	linear	ADJ
hassl-4536	109	9	regression	regression	NOUN
hassl-4536	109	10	to	to	PART
hassl-4536	109	11	analyze	analyze	VERB
hassl-4536	109	12	data	datum	NOUN
hassl-4536	109	13	on	on	ADP
hassl-4536	109	14	listed	list	VERB
hassl-4536	109	15	automotive	automotive	ADJ
hassl-4536	109	16	companies	company	NOUN
hassl-4536	109	17	in	in	ADP
hassl-4536	109	18	indonesia	indonesia	PROPN
hassl-4536	109	19	from	from	ADP
hassl-4536	109	20	2015	2015	NUM
hassl-4536	109	21	to	to	ADP
hassl-4536	109	22	2017	2017	NUM
hassl-4536	109	23	.	.	PUNCT
hassl-4536	110	1	the	the	DET
hassl-4536	110	2	number	number	NOUN
hassl-4536	110	3	of	of	ADP
hassl-4536	110	4	sampled	sample	VERB
hassl-4536	110	5	periods	period	NOUN
hassl-4536	110	6	is	be	AUX
hassl-4536	110	7	limited	limit	VERB
hassl-4536	110	8	(	(	PUNCT
hassl-4536	110	9	three	three	NUM
hassl-4536	110	10	)	)	PUNCT
hassl-4536	110	11	,	,	PUNCT
hassl-4536	110	12	given	give	VERB
hassl-4536	110	13	that	that	SCONJ
hassl-4536	110	14	only	only	ADV
hassl-4536	110	15	18	18	NUM
hassl-4536	110	16	companies	company	NOUN
hassl-4536	110	17	were	be	AUX
hassl-4536	110	18	analyzed	analyze	VERB
hassl-4536	110	19	.	.	PUNCT
hassl-4536	111	1	the	the	DET
hassl-4536	111	2	results	result	NOUN
hassl-4536	111	3	may	may	AUX
hassl-4536	111	4	reflect	reflect	VERB
hassl-4536	111	5	a	a	DET
hassl-4536	111	6	specific	specific	ADJ
hassl-4536	111	7	pattern	pattern	NOUN
hassl-4536	111	8	that	that	PRON
hassl-4536	111	9	may	may	AUX
hassl-4536	111	10	not	not	PART
hassl-4536	111	11	fully	fully	ADV
hassl-4536	111	12	represent	represent	VERB
hassl-4536	111	13	an	an	DET
hassl-4536	111	14	examination	examination	NOUN
hassl-4536	111	15	of	of	ADP
hassl-4536	111	16	automobile	automobile	NOUN
hassl-4536	111	17	-	-	PUNCT
hassl-4536	111	18	based	base	VERB
hassl-4536	111	19	firms	firm	NOUN
hassl-4536	111	20	mostly	mostly	ADV
hassl-4536	111	21	dependent	dependent	ADJ
hassl-4536	111	22	on	on	ADP
hassl-4536	111	23	inventory	inventory	NOUN
hassl-4536	111	24	management	management	NOUN
hassl-4536	111	25	.	.	PUNCT
hassl-4536	112	1	the	the	DET
hassl-4536	112	2	study	study	NOUN
hassl-4536	112	3	is	be	AUX
hassl-4536	112	4	also	also	ADV
hassl-4536	112	5	limited	limit	VERB
hassl-4536	112	6	by	by	ADP
hassl-4536	112	7	the	the	DET
hassl-4536	112	8	reliance	reliance	NOUN
hassl-4536	112	9	on	on	ADP
hassl-4536	112	10	return	return	NOUN
hassl-4536	112	11	on	on	ADP
hassl-4536	112	12	assets	asset	NOUN
hassl-4536	112	13	as	as	ADP
hassl-4536	112	14	its	its	PRON
hassl-4536	112	15	sole	sole	ADJ
hassl-4536	112	16	proxy	proxy	NOUN
hassl-4536	112	17	for	for	ADP
hassl-4536	112	18	profitability	profitability	NOUN
hassl-4536	112	19	measurement	measurement	NOUN
hassl-4536	112	20	.	.	PUNCT
hassl-4536	113	1	similarly	similarly	ADV
hassl-4536	113	2	,	,	PUNCT
hassl-4536	113	3	garba	garba	PROPN
hassl-4536	113	4	et	et	PROPN
hassl-4536	113	5	al	al	PROPN
hassl-4536	113	6	.	.	PROPN
hassl-4536	114	1	(	(	PUNCT
hassl-4536	114	2	2020	2020	NUM
hassl-4536	114	3	)	)	PUNCT
hassl-4536	114	4	research	research	NOUN
hassl-4536	114	5	conducted	conduct	VERB
hassl-4536	114	6	on	on	ADP
hassl-4536	114	7	the	the	DET
hassl-4536	114	8	outcome	outcome	NOUN
hassl-4536	114	9	of	of	ADP
hassl-4536	114	10	the	the	DET
hassl-4536	114	11	inventory	inventory	NOUN
hassl-4536	114	12	turnover	turnover	NOUN
hassl-4536	114	13	period	period	NOUN
hassl-4536	114	14	on	on	ADP
hassl-4536	114	15	the	the	DET
hassl-4536	114	16	profitability	profitability	NOUN
hassl-4536	114	17	of	of	ADP
hassl-4536	114	18	listed	list	VERB
hassl-4536	114	19	conglomerates	conglomerate	NOUN
hassl-4536	114	20	in	in	ADP
hassl-4536	114	21	nigeria	nigeria	PROPN
hassl-4536	114	22	revealed	reveal	VERB
hassl-4536	114	23	an	an	DET
hassl-4536	114	24	inverse	inverse	NOUN
hassl-4536	114	25	relationship	relationship	NOUN
hassl-4536	114	26	between	between	ADP
hassl-4536	114	27	inventory	inventory	NOUN
hassl-4536	114	28	turnover	turnover	NOUN
hassl-4536	114	29	management	management	NOUN
hassl-4536	114	30	and	and	CCONJ
hassl-4536	114	31	profitability	profitability	NOUN
hassl-4536	114	32	.	.	PUNCT
hassl-4536	115	1	the	the	DET
hassl-4536	115	2	study	study	NOUN
hassl-4536	115	3	employed	employ	VERB
hassl-4536	115	4	feasible	feasible	ADJ
hassl-4536	115	5	generalized	generalized	ADJ
hassl-4536	115	6	least	least	ADJ
hassl-4536	115	7	squares	square	NOUN
hassl-4536	115	8	regression	regression	NOUN
hassl-4536	115	9	as	as	ADP
hassl-4536	115	10	the	the	DET
hassl-4536	115	11	analytical	analytical	ADJ
hassl-4536	115	12	tool	tool	NOUN
hassl-4536	115	13	,	,	PUNCT
hassl-4536	115	14	indicating	indicate	VERB
hassl-4536	115	15	that	that	SCONJ
hassl-4536	115	16	an	an	DET
hassl-4536	115	17	increase	increase	NOUN
hassl-4536	115	18	in	in	ADP
hassl-4536	115	19	inventory	inventory	NOUN
hassl-4536	115	20	turnover	turnover	NOUN
hassl-4536	115	21	correlates	correlate	VERB
hassl-4536	115	22	with	with	ADP
hassl-4536	115	23	a	a	DET
hassl-4536	115	24	decrease	decrease	NOUN
hassl-4536	115	25	in	in	ADP
hassl-4536	115	26	profitability	profitability	NOUN
hassl-4536	115	27	.	.	PUNCT
hassl-4536	116	1	the	the	DET
hassl-4536	116	2	findings	finding	NOUN
hassl-4536	116	3	suggest	suggest	VERB
hassl-4536	116	4	that	that	SCONJ
hassl-4536	116	5	regular	regular	ADJ
hassl-4536	116	6	stock	stock	NOUN
hassl-4536	116	7	-	-	PUNCT
hassl-4536	116	8	taking	taking	NOUN
hassl-4536	116	9	is	be	AUX
hassl-4536	116	10	essential	essential	ADJ
hassl-4536	116	11	to	to	PART
hassl-4536	116	12	identify	identify	VERB
hassl-4536	116	13	necessary	necessary	ADJ
hassl-4536	116	14	stock	stock	NOUN
hassl-4536	116	15	levels	level	NOUN
hassl-4536	116	16	within	within	ADP
hassl-4536	116	17	the	the	DET
hassl-4536	116	18	organization	organization	NOUN
hassl-4536	116	19	,	,	PUNCT
hassl-4536	116	20	enabling	enable	VERB
hassl-4536	116	21	the	the	DET
hassl-4536	116	22	reduction	reduction	NOUN
hassl-4536	116	23	of	of	ADP
hassl-4536	116	24	inventory	inventory	NOUN
hassl-4536	116	25	during	during	ADP
hassl-4536	116	26	periods	period	NOUN
hassl-4536	116	27	of	of	ADP
hassl-4536	116	28	low	low	ADJ
hassl-4536	116	29	demand	demand	NOUN
hassl-4536	116	30	.	.	PUNCT
hassl-4536	117	1	additionally	additionally	ADV
hassl-4536	117	2	,	,	PUNCT
hassl-4536	117	3	the	the	DET
hassl-4536	117	4	study	study	NOUN
hassl-4536	117	5	highlights	highlight	VERB
hassl-4536	117	6	a	a	DET
hassl-4536	117	7	negative	negative	ADJ
hassl-4536	117	8	influence	influence	NOUN
hassl-4536	117	9	of	of	ADP
hassl-4536	117	10	inventory	inventory	NOUN
hassl-4536	117	11	turnover	turnover	NOUN
hassl-4536	117	12	on	on	ADP
hassl-4536	117	13	the	the	DET
hassl-4536	117	14	profitability	profitability	NOUN
hassl-4536	117	15	of	of	ADP
hassl-4536	117	16	the	the	DET
hassl-4536	117	17	examined	examine	VERB
hassl-4536	117	18	conglomerate	conglomerate	NOUN
hassl-4536	117	19	firms	firm	NOUN
hassl-4536	117	20	in	in	ADP
hassl-4536	117	21	nigeria	nigeria	PROPN
hassl-4536	117	22	.	.	PUNCT
hassl-4536	118	1	it	it	PRON
hassl-4536	118	2	also	also	ADV
hassl-4536	118	3	emphasizes	emphasize	VERB
hassl-4536	118	4	sectorspecific	sectorspecific	ADJ
hassl-4536	118	5	analysis	analysis	NOUN
hassl-4536	118	6	,	,	PUNCT
hassl-4536	118	7	focusing	focus	VERB
hassl-4536	118	8	on	on	ADP
hassl-4536	118	9	the	the	DET
hassl-4536	118	10	conglomerate	conglomerate	NOUN
hassl-4536	118	11	sector	sector	NOUN
hassl-4536	118	12	within	within	ADP
hassl-4536	118	13	nigeria	nigeria	PROPN
hassl-4536	118	14	.	.	PUNCT
hassl-4536	119	1	although	although	SCONJ
hassl-4536	119	2	conglomerates	conglomerate	NOUN
hassl-4536	119	3	are	be	AUX
hassl-4536	119	4	heterogeneous	heterogeneous	ADJ
hassl-4536	119	5	,	,	PUNCT
hassl-4536	119	6	comprising	comprise	VERB
hassl-4536	119	7	various	various	ADJ
hassl-4536	119	8	businesses	business	NOUN
hassl-4536	119	9	across	across	ADP
hassl-4536	119	10	different	different	ADJ
hassl-4536	119	11	subsectors	subsector	NOUN
hassl-4536	119	12	,	,	PUNCT
hassl-4536	119	13	the	the	DET
hassl-4536	119	14	results	result	NOUN
hassl-4536	119	15	may	may	AUX
hassl-4536	119	16	not	not	PART
hassl-4536	119	17	be	be	AUX
hassl-4536	119	18	generalizable	generalizable	ADJ
hassl-4536	119	19	to	to	ADP
hassl-4536	119	20	sectors	sector	NOUN
hassl-4536	119	21	with	with	ADP
hassl-4536	119	22	a	a	DET
hassl-4536	119	23	more	more	ADV
hassl-4536	119	24	homogeneous	homogeneous	ADJ
hassl-4536	119	25	structure	structure	NOUN
hassl-4536	119	26	.	.	PUNCT
hassl-4536	120	1	the	the	DET
hassl-4536	120	2	data	datum	NOUN
hassl-4536	120	3	analyzed	analyze	VERB
hassl-4536	120	4	spans	span	NOUN
hassl-4536	120	5	from	from	ADP
hassl-4536	120	6	2007	2007	NUM
hassl-4536	120	7	to	to	ADP
hassl-4536	120	8	2016	2016	NUM
hassl-4536	120	9	,	,	PUNCT
hassl-4536	120	10	covering	cover	VERB
hassl-4536	120	11	ten	ten	NUM
hassl-4536	120	12	years	year	NOUN
hassl-4536	120	13	across	across	ADP
hassl-4536	120	14	six	six	NUM
hassl-4536	120	15	firms	firm	NOUN
hassl-4536	120	16	,	,	PUNCT
hassl-4536	120	17	resulting	result	VERB
hassl-4536	120	18	in	in	ADP
hassl-4536	120	19	a	a	DET
hassl-4536	120	20	panel	panel	NOUN
hassl-4536	120	21	data	datum	NOUN
hassl-4536	120	22	set	set	VERB
hassl-4536	120	23	of	of	ADP
hassl-4536	120	24	60	60	NUM
hassl-4536	120	25	firm	firm	ADJ
hassl-4536	120	26	-	-	PUNCT
hassl-4536	120	27	years	year	NOUN
hassl-4536	120	28	.	.	PUNCT
hassl-4536	121	1	such	such	DET
hassl-4536	121	2	a	a	DET
hassl-4536	121	3	dataset	dataset	NOUN
hassl-4536	121	4	may	may	AUX
hassl-4536	121	5	not	not	PART
hassl-4536	121	6	be	be	AUX
hassl-4536	121	7	ideal	ideal	ADJ
hassl-4536	121	8	for	for	ADP
hassl-4536	121	9	drawing	draw	VERB
hassl-4536	121	10	definitive	definitive	ADJ
hassl-4536	121	11	conclusions	conclusion	NOUN
hassl-4536	121	12	.	.	PUNCT
hassl-4536	122	1	furthermore	furthermore	ADV
hassl-4536	122	2	,	,	PUNCT
hassl-4536	122	3	the	the	DET
hassl-4536	122	4	study	study	NOUN
hassl-4536	122	5	limited	limit	VERB
hassl-4536	122	6	profitability	profitability	NOUN
hassl-4536	122	7	measurement	measurement	NOUN
hassl-4536	122	8	to	to	PART
hassl-4536	122	9	return	return	VERB
hassl-4536	122	10	on	on	ADP
hassl-4536	122	11	assets	asset	NOUN
hassl-4536	122	12	(	(	PUNCT
hassl-4536	122	13	roa	roa	NOUN
hassl-4536	122	14	)	)	PUNCT
hassl-4536	122	15	,	,	PUNCT
hassl-4536	122	16	which	which	PRON
hassl-4536	122	17	has	have	VERB
hassl-4536	122	18	limitations	limitation	NOUN
hassl-4536	122	19	due	due	ADP
hassl-4536	122	20	to	to	ADP
hassl-4536	122	21	the	the	DET
hassl-4536	122	22	subjectivity	subjectivity	NOUN
hassl-4536	122	23	involved	involve	VERB
hassl-4536	122	24	in	in	ADP
hassl-4536	122	25	re	re	VERB
hassl-4536	122	26	-	-	VERB
hassl-4536	122	27	estimating	estimate	VERB
hassl-4536	122	28	the	the	DET
hassl-4536	122	29	value	value	NOUN
hassl-4536	122	30	of	of	ADP
hassl-4536	122	31	non	non	ADJ
hassl-4536	122	32	-	-	ADJ
hassl-4536	122	33	current	current	ADJ
hassl-4536	122	34	assets	asset	NOUN
hassl-4536	122	35	during	during	ADP
hassl-4536	122	36	revaluation	revaluation	NOUN
hassl-4536	122	37	,	,	PUNCT
hassl-4536	122	38	affecting	affect	VERB
hassl-4536	122	39	the	the	DET
hassl-4536	122	40	accuracy	accuracy	NOUN
hassl-4536	122	41	of	of	ADP
hassl-4536	122	42	profitability	profitability	NOUN
hassl-4536	122	43	assessments	assessment	NOUN
hassl-4536	122	44	(	(	PUNCT
hassl-4536	122	45	de	de	PROPN
hassl-4536	122	46	oliveira	oliveira	PROPN
hassl-4536	122	47	&	&	CCONJ
hassl-4536	122	48	silva	silva	PROPN
hassl-4536	122	49	,	,	PUNCT
hassl-4536	122	50	2022	2022	NUM
hassl-4536	122	51	;	;	PUNCT
hassl-4536	122	52	hladika	hladika	NUM
hassl-4536	122	53	,	,	PUNCT
hassl-4536	122	54	gulin	gulin	NOUN
hassl-4536	122	55	,	,	PUNCT
hassl-4536	122	56	&	&	CCONJ
hassl-4536	122	57	bernat	bernat	PROPN
hassl-4536	122	58	,	,	PUNCT
hassl-4536	122	59	2021	2021	NUM
hassl-4536	122	60	)	)	PUNCT
hassl-4536	122	61	,	,	PUNCT
hassl-4536	122	62	regardless	regardless	ADV
hassl-4536	122	63	of	of	ADP
hassl-4536	122	64	the	the	DET
hassl-4536	122	65	standards	standard	NOUN
hassl-4536	122	66	and	and	CCONJ
hassl-4536	122	67	guidelines	guideline	NOUN
hassl-4536	122	68	available	available	ADJ
hassl-4536	122	69	as	as	ADP
hassl-4536	122	70	frameworks	framework	NOUN
hassl-4536	122	71	.	.	PUNCT
hassl-4536	123	1	pramudita	pramudita	NOUN
hassl-4536	123	2	and	and	CCONJ
hassl-4536	123	3	gantino	gantino	NOUN
hassl-4536	123	4	(	(	PUNCT
hassl-4536	123	5	2023	2023	NUM
hassl-4536	123	6	)	)	PUNCT
hassl-4536	123	7	examined	examine	VERB
hassl-4536	123	8	the	the	DET
hassl-4536	123	9	influence	influence	NOUN
hassl-4536	123	10	of	of	ADP
hassl-4536	123	11	profitability	profitability	NOUN
hassl-4536	123	12	ratios	ratio	NOUN
hassl-4536	123	13	,	,	PUNCT
hassl-4536	123	14	liquidity	liquidity	NOUN
hassl-4536	123	15	ratios	ratio	NOUN
hassl-4536	123	16	,	,	PUNCT
hassl-4536	123	17	and	and	CCONJ
hassl-4536	123	18	inventory	inventory	NOUN
hassl-4536	123	19	turnover	turnover	NOUN
hassl-4536	123	20	on	on	ADP
hassl-4536	123	21	the	the	DET
hassl-4536	123	22	market	market	NOUN
hassl-4536	123	23	value	value	NOUN
hassl-4536	123	24	of	of	ADP
hassl-4536	123	25	manufacturing	manufacturing	NOUN
hassl-4536	123	26	firms	firm	NOUN
hassl-4536	123	27	in	in	ADP
hassl-4536	123	28	indonesia	indonesia	PROPN
hassl-4536	123	29	from	from	ADP
hassl-4536	123	30	2016	2016	NUM
hassl-4536	123	31	to	to	ADP
hassl-4536	123	32	2021	2021	NUM
hassl-4536	123	33	.	.	PUNCT
hassl-4536	124	1	the	the	DET
hassl-4536	124	2	study	study	NOUN
hassl-4536	124	3	examined	examine	VERB
hassl-4536	124	4	this	this	DET
hassl-4536	124	5	influence	influence	NOUN
hassl-4536	124	6	by	by	ADP
hassl-4536	124	7	employing	employ	VERB
hassl-4536	124	8	the	the	DET
hassl-4536	124	9	multiple	multiple	ADJ
hassl-4536	124	10	linear	linear	ADJ
hassl-4536	124	11	regression	regression	NOUN
hassl-4536	124	12	analysis	analysis	NOUN
hassl-4536	124	13	of	of	ADP
hassl-4536	124	14	data	datum	NOUN
hassl-4536	124	15	explicitly	explicitly	ADV
hassl-4536	124	16	obtained	obtain	VERB
hassl-4536	124	17	from	from	ADP
hassl-4536	124	18	the	the	DET
hassl-4536	124	19	food	food	NOUN
hassl-4536	124	20	and	and	CCONJ
hassl-4536	124	21	beverage	beverage	NOUN
hassl-4536	124	22	,	,	PUNCT
hassl-4536	124	23	cosmetics	cosmetic	NOUN
hassl-4536	124	24	,	,	PUNCT
hassl-4536	124	25	and	and	CCONJ
hassl-4536	124	26	household	household	NOUN
hassl-4536	124	27	subsectors	subsector	NOUN
hassl-4536	124	28	.	.	PUNCT
hassl-4536	125	1	inventory	inventory	NOUN
hassl-4536	125	2	turnover	turnover	NOUN
hassl-4536	125	3	significantly	significantly	ADV
hassl-4536	125	4	influences	influence	VERB
hassl-4536	125	5	the	the	DET
hassl-4536	125	6	market	market	NOUN
hassl-4536	125	7	value	value	NOUN
hassl-4536	125	8	of	of	ADP
hassl-4536	125	9	the	the	DET
hassl-4536	125	10	investigated	investigate	VERB
hassl-4536	125	11	firms	firm	NOUN
hassl-4536	125	12	within	within	ADP
hassl-4536	125	13	six	six	NUM
hassl-4536	125	14	years	year	NOUN
hassl-4536	125	15	.	.	PUNCT
hassl-4536	126	1	however	however	ADV
hassl-4536	126	2	,	,	PUNCT
hassl-4536	126	3	as	as	ADP
hassl-4536	126	4	in	in	ADP
hassl-4536	126	5	most	most	ADJ
hassl-4536	126	6	reviewed	review	VERB
hassl-4536	126	7	studies	study	NOUN
hassl-4536	126	8	,	,	PUNCT
hassl-4536	126	9	the	the	DET
hassl-4536	126	10	examination	examination	NOUN
hassl-4536	126	11	was	be	AUX
hassl-4536	126	12	not	not	PART
hassl-4536	126	13	sector	sector	NOUN
hassl-4536	126	14	-	-	PUNCT
hassl-4536	126	15	specific	specific	ADJ
hassl-4536	126	16	,	,	PUNCT
hassl-4536	126	17	so	so	SCONJ
hassl-4536	126	18	conclusions	conclusion	NOUN
hassl-4536	126	19	are	be	AUX
hassl-4536	126	20	based	base	VERB
hassl-4536	126	21	on	on	ADP
hassl-4536	126	22	heterogeneity	heterogeneity	NOUN
hassl-4536	126	23	in	in	ADP
hassl-4536	126	24	the	the	DET
hassl-4536	126	25	diversity	diversity	NOUN
hassl-4536	126	26	of	of	ADP
hassl-4536	126	27	industrial	industrial	ADJ
hassl-4536	126	28	practices	practice	NOUN
hassl-4536	126	29	and	and	CCONJ
hassl-4536	126	30	operations	operation	NOUN
hassl-4536	126	31	.	.	PUNCT
hassl-4536	127	1	rajagukguk	rajagukguk	NOUN
hassl-4536	127	2	and	and	CCONJ
hassl-4536	127	3	siagian	siagian	ADJ
hassl-4536	127	4	(	(	PUNCT
hassl-4536	127	5	2021	2021	NUM
hassl-4536	127	6	)	)	PUNCT
hassl-4536	127	7	also	also	ADV
hassl-4536	127	8	examined	examine	VERB
hassl-4536	127	9	the	the	DET
hassl-4536	127	10	influence	influence	NOUN
hassl-4536	127	11	of	of	ADP
hassl-4536	127	12	inventory	inventory	NOUN
hassl-4536	127	13	turnover	turnover	NOUN
hassl-4536	127	14	and	and	CCONJ
hassl-4536	127	15	accounts	account	VERB
hassl-4536	127	16	receivable	receivable	ADJ
hassl-4536	127	17	on	on	ADP
hassl-4536	127	18	the	the	DET
hassl-4536	127	19	profitability	profitability	NOUN
hassl-4536	127	20	of	of	ADP
hassl-4536	127	21	chemical	chemical	NOUN
hassl-4536	127	22	-	-	PUNCT
hassl-4536	127	23	based	base	VERB
hassl-4536	127	24	companies	company	NOUN
hassl-4536	127	25	in	in	ADP
hassl-4536	127	26	indonesia	indonesia	PROPN
hassl-4536	127	27	,	,	PUNCT
hassl-4536	127	28	covering	cover	VERB
hassl-4536	127	29	data	datum	NOUN
hassl-4536	127	30	from	from	ADP
hassl-4536	127	31	2016	2016	NUM
hassl-4536	127	32	to	to	ADP
hassl-4536	127	33	2019	2019	NUM
hassl-4536	127	34	(	(	PUNCT
hassl-4536	127	35	four	four	NUM
hassl-4536	127	36	years	year	NOUN
hassl-4536	127	37	)	)	PUNCT
hassl-4536	127	38	.	.	PUNCT
hassl-4536	128	1	their	their	PRON
hassl-4536	128	2	study	study	NOUN
hassl-4536	128	3	examined	examine	VERB
hassl-4536	128	4	nine	nine	NUM
hassl-4536	128	5	chemical	chemical	NOUN
hassl-4536	128	6	-	-	PUNCT
hassl-4536	128	7	based	base	VERB
hassl-4536	128	8	firms	firm	NOUN
hassl-4536	128	9	listed	list	VERB
hassl-4536	128	10	on	on	ADP
hassl-4536	128	11	the	the	DET
hassl-4536	128	12	indonesia	indonesia	PROPN
hassl-4536	128	13	stock	stock	PROPN
hassl-4536	128	14	exchange	exchange	PROPN
hassl-4536	128	15	using	use	VERB
hassl-4536	128	16	return	return	NOUN
hassl-4536	128	17	on	on	ADP
hassl-4536	128	18	assets	asset	NOUN
hassl-4536	128	19	as	as	ADP
hassl-4536	128	20	a	a	DET
hassl-4536	128	21	profitability	profitability	NOUN
hassl-4536	128	22	measure	measure	NOUN
hassl-4536	128	23	and	and	CCONJ
hassl-4536	128	24	a	a	DET
hassl-4536	128	25	criteria	criteria	NOUN
hassl-4536	128	26	-	-	PUNCT
hassl-4536	128	27	based	base	VERB
hassl-4536	128	28	sampling	sampling	NOUN
hassl-4536	128	29	method	method	NOUN
hassl-4536	128	30	to	to	PART
hassl-4536	128	31	select	select	VERB
hassl-4536	128	32	the	the	DET
hassl-4536	128	33	nine	nine	NUM
hassl-4536	128	34	companies	company	NOUN
hassl-4536	128	35	reviewed	review	VERB
hassl-4536	128	36	.	.	PUNCT
hassl-4536	129	1	they	they	PRON
hassl-4536	129	2	employed	employ	VERB
hassl-4536	129	3	simple	simple	ADJ
hassl-4536	129	4	linear	linear	ADJ
hassl-4536	129	5	regression	regression	NOUN
hassl-4536	129	6	to	to	ADP
hassl-4536	129	7	humanities	humanity	NOUN
hassl-4536	129	8	and	and	CCONJ
hassl-4536	129	9	social	social	ADJ
hassl-4536	129	10	sciences	science	NOUN
hassl-4536	129	11	letters	letter	NOUN
hassl-4536	129	12	,	,	PUNCT
hassl-4536	129	13	2025	2025	NUM
hassl-4536	129	14	,	,	PUNCT
hassl-4536	129	15	13(4	13(4	NUM
hassl-4536	129	16	):	):	PUNCT
hassl-4536	129	17	1596	1596	NUM
hassl-4536	129	18	-	-	SYM
hassl-4536	129	19	1614	1614	NUM
hassl-4536	129	20	1600	1600	NUM
hassl-4536	129	21	©	©	PROPN
hassl-4536	129	22	2025	2025	NUM
hassl-4536	129	23	conscientia	conscientia	PROPN
hassl-4536	129	24	beam	beam	PROPN
hassl-4536	129	25	.	.	PUNCT
hassl-4536	130	1	all	all	DET
hassl-4536	130	2	rights	right	NOUN
hassl-4536	130	3	reserved	reserve	VERB
hassl-4536	130	4	.	.	PUNCT
hassl-4536	131	1	analyze	analyze	VERB
hassl-4536	131	2	the	the	DET
hassl-4536	131	3	effect	effect	NOUN
hassl-4536	131	4	of	of	ADP
hassl-4536	131	5	inventory	inventory	NOUN
hassl-4536	131	6	turnover	turnover	NOUN
hassl-4536	131	7	on	on	ADP
hassl-4536	131	8	these	these	DET
hassl-4536	131	9	firms	firm	NOUN
hassl-4536	131	10	,	,	PUNCT
hassl-4536	131	11	and	and	CCONJ
hassl-4536	131	12	the	the	DET
hassl-4536	131	13	results	result	NOUN
hassl-4536	131	14	revealed	reveal	VERB
hassl-4536	131	15	that	that	SCONJ
hassl-4536	131	16	inventory	inventory	NOUN
hassl-4536	131	17	turnover	turnover	NOUN
hassl-4536	131	18	has	have	VERB
hassl-4536	131	19	a	a	DET
hassl-4536	131	20	positive	positive	ADJ
hassl-4536	131	21	relationship	relationship	NOUN
hassl-4536	131	22	with	with	ADP
hassl-4536	131	23	return	return	NOUN
hassl-4536	131	24	on	on	ADP
hassl-4536	131	25	assets	asset	NOUN
hassl-4536	131	26	.	.	PUNCT
hassl-4536	132	1	however	however	ADV
hassl-4536	132	2	,	,	PUNCT
hassl-4536	132	3	the	the	DET
hassl-4536	132	4	regression	regression	NOUN
hassl-4536	132	5	results	result	NOUN
hassl-4536	132	6	demonstrate	demonstrate	VERB
hassl-4536	132	7	that	that	SCONJ
hassl-4536	132	8	it	it	PRON
hassl-4536	132	9	has	have	VERB
hassl-4536	132	10	no	no	DET
hassl-4536	132	11	significant	significant	ADJ
hassl-4536	132	12	effect	effect	NOUN
hassl-4536	132	13	on	on	ADP
hassl-4536	132	14	profitability	profitability	NOUN
hassl-4536	132	15	(	(	PUNCT
hassl-4536	132	16	roa	roa	NOUN
hassl-4536	132	17	)	)	PUNCT
hassl-4536	132	18	.	.	PUNCT
hassl-4536	133	1	their	their	PRON
hassl-4536	133	2	study	study	NOUN
hassl-4536	133	3	is	be	AUX
hassl-4536	133	4	limited	limit	VERB
hassl-4536	133	5	to	to	ADP
hassl-4536	133	6	the	the	DET
hassl-4536	133	7	proxy	proxy	ADJ
hassl-4536	133	8	representation	representation	NOUN
hassl-4536	133	9	of	of	ADP
hassl-4536	133	10	profitability	profitability	NOUN
hassl-4536	133	11	,	,	PUNCT
hassl-4536	133	12	as	as	SCONJ
hassl-4536	133	13	return	return	NOUN
hassl-4536	133	14	on	on	ADP
hassl-4536	133	15	sales	sale	NOUN
hassl-4536	133	16	and	and	CCONJ
hassl-4536	133	17	return	return	NOUN
hassl-4536	133	18	on	on	ADP
hassl-4536	133	19	equity	equity	NOUN
hassl-4536	133	20	would	would	AUX
hassl-4536	133	21	provide	provide	VERB
hassl-4536	133	22	further	further	ADJ
hassl-4536	133	23	insight	insight	NOUN
hassl-4536	133	24	into	into	ADP
hassl-4536	133	25	the	the	DET
hassl-4536	133	26	effect	effect	NOUN
hassl-4536	133	27	of	of	ADP
hassl-4536	133	28	inventory	inventory	NOUN
hassl-4536	133	29	turnover	turnover	NOUN
hassl-4536	133	30	on	on	ADP
hassl-4536	133	31	profitability	profitability	NOUN
hassl-4536	133	32	.	.	PUNCT
hassl-4536	134	1	another	another	DET
hassl-4536	134	2	study	study	NOUN
hassl-4536	134	3	by	by	ADP
hassl-4536	134	4	onikoyi	onikoyi	PROPN
hassl-4536	134	5	,	,	PUNCT
hassl-4536	134	6	babafemi	babafemi	PROPN
hassl-4536	134	7	,	,	PUNCT
hassl-4536	134	8	ojo	ojo	NOUN
hassl-4536	134	9	,	,	PUNCT
hassl-4536	134	10	and	and	CCONJ
hassl-4536	134	11	aje	aje	PROPN
hassl-4536	134	12	(	(	PUNCT
hassl-4536	134	13	2017	2017	NUM
hassl-4536	134	14	)	)	PUNCT
hassl-4536	134	15	employed	employ	VERB
hassl-4536	134	16	a	a	DET
hassl-4536	134	17	survey	survey	NOUN
hassl-4536	134	18	to	to	PART
hassl-4536	134	19	assess	assess	VERB
hassl-4536	134	20	the	the	DET
hassl-4536	134	21	effect	effect	NOUN
hassl-4536	134	22	of	of	ADP
hassl-4536	134	23	inventory	inventory	NOUN
hassl-4536	134	24	management	management	NOUN
hassl-4536	134	25	practices	practice	NOUN
hassl-4536	134	26	and	and	CCONJ
hassl-4536	134	27	turnover	turnover	NOUN
hassl-4536	134	28	on	on	ADP
hassl-4536	134	29	financial	financial	ADJ
hassl-4536	134	30	performance	performance	NOUN
hassl-4536	134	31	from	from	ADP
hassl-4536	134	32	2005	2005	NUM
hassl-4536	134	33	to	to	ADP
hassl-4536	134	34	2013	2013	NUM
hassl-4536	134	35	.	.	PUNCT
hassl-4536	135	1	the	the	DET
hassl-4536	135	2	study	study	NOUN
hassl-4536	135	3	focused	focus	VERB
hassl-4536	135	4	on	on	ADP
hassl-4536	135	5	how	how	SCONJ
hassl-4536	135	6	stock	stock	NOUN
hassl-4536	135	7	value	value	NOUN
hassl-4536	135	8	and	and	CCONJ
hassl-4536	135	9	inventory	inventory	NOUN
hassl-4536	135	10	policies	policy	NOUN
hassl-4536	135	11	affect	affect	VERB
hassl-4536	135	12	the	the	DET
hassl-4536	135	13	profitability	profitability	NOUN
hassl-4536	135	14	of	of	ADP
hassl-4536	135	15	the	the	DET
hassl-4536	135	16	cost	cost	NOUN
hassl-4536	135	17	of	of	ADP
hassl-4536	135	18	goods	good	NOUN
hassl-4536	135	19	sold	sell	VERB
hassl-4536	135	20	.	.	PUNCT
hassl-4536	136	1	the	the	DET
hassl-4536	136	2	study	study	NOUN
hassl-4536	136	3	found	find	VERB
hassl-4536	136	4	a	a	DET
hassl-4536	136	5	positive	positive	ADJ
hassl-4536	136	6	effect	effect	NOUN
hassl-4536	136	7	on	on	ADP
hassl-4536	136	8	the	the	DET
hassl-4536	136	9	relationship	relationship	NOUN
hassl-4536	136	10	between	between	ADP
hassl-4536	136	11	inventory	inventory	NOUN
hassl-4536	136	12	turnover	turnover	NOUN
hassl-4536	136	13	and	and	CCONJ
hassl-4536	136	14	the	the	DET
hassl-4536	136	15	financial	financial	ADJ
hassl-4536	136	16	performance	performance	NOUN
hassl-4536	136	17	of	of	ADP
hassl-4536	136	18	the	the	DET
hassl-4536	136	19	firms	firm	NOUN
hassl-4536	136	20	examined	examine	VERB
hassl-4536	136	21	.	.	PUNCT
hassl-4536	137	1	their	their	PRON
hassl-4536	137	2	study	study	NOUN
hassl-4536	137	3	examined	examine	VERB
hassl-4536	137	4	this	this	DET
hassl-4536	137	5	relationship	relationship	NOUN
hassl-4536	137	6	and	and	CCONJ
hassl-4536	137	7	claimed	claim	VERB
hassl-4536	137	8	to	to	PART
hassl-4536	137	9	have	have	AUX
hassl-4536	137	10	employed	employ	VERB
hassl-4536	137	11	the	the	DET
hassl-4536	137	12	survey	survey	NOUN
hassl-4536	137	13	research	research	NOUN
hassl-4536	137	14	design	design	NOUN
hassl-4536	137	15	on	on	ADP
hassl-4536	137	16	a	a	DET
hassl-4536	137	17	single	single	ADJ
hassl-4536	137	18	firm	firm	NOUN
hassl-4536	137	19	.	.	PUNCT
hassl-4536	138	1	however	however	ADV
hassl-4536	138	2	,	,	PUNCT
hassl-4536	138	3	they	they	PRON
hassl-4536	138	4	also	also	ADV
hassl-4536	138	5	claimed	claim	VERB
hassl-4536	138	6	to	to	PART
hassl-4536	138	7	have	have	AUX
hassl-4536	138	8	extracted	extract	VERB
hassl-4536	138	9	data	datum	NOUN
hassl-4536	138	10	from	from	ADP
hassl-4536	138	11	the	the	DET
hassl-4536	138	12	firm	firm	NOUN
hassl-4536	138	13	's	's	PART
hassl-4536	138	14	annual	annual	ADJ
hassl-4536	138	15	report	report	NOUN
hassl-4536	138	16	for	for	ADP
hassl-4536	138	17	nine	nine	NUM
hassl-4536	138	18	years	year	NOUN
hassl-4536	138	19	,	,	PUNCT
hassl-4536	138	20	which	which	PRON
hassl-4536	138	21	seems	seem	VERB
hassl-4536	138	22	like	like	SCONJ
hassl-4536	138	23	they	they	PRON
hassl-4536	138	24	adopted	adopt	VERB
hassl-4536	138	25	a	a	DET
hassl-4536	138	26	mixed	mixed	ADJ
hassl-4536	138	27	method	method	NOUN
hassl-4536	138	28	.	.	PUNCT
hassl-4536	139	1	this	this	DET
hassl-4536	139	2	methodology	methodology	NOUN
hassl-4536	139	3	is	be	AUX
hassl-4536	139	4	primarily	primarily	ADV
hassl-4536	139	5	influential	influential	ADJ
hassl-4536	139	6	to	to	ADP
hassl-4536	139	7	the	the	DET
hassl-4536	139	8	outcome	outcome	NOUN
hassl-4536	139	9	of	of	ADP
hassl-4536	139	10	the	the	DET
hassl-4536	139	11	result	result	NOUN
hassl-4536	139	12	obtained	obtain	VERB
hassl-4536	139	13	,	,	PUNCT
hassl-4536	139	14	which	which	PRON
hassl-4536	139	15	was	be	AUX
hassl-4536	139	16	,	,	PUNCT
hassl-4536	139	17	in	in	ADP
hassl-4536	139	18	one	one	NUM
hassl-4536	139	19	part	part	NOUN
hassl-4536	139	20	,	,	PUNCT
hassl-4536	139	21	a	a	DET
hassl-4536	139	22	correlation	correlation	NOUN
hassl-4536	139	23	analysis	analysis	NOUN
hassl-4536	139	24	and	and	CCONJ
hassl-4536	139	25	a	a	DET
hassl-4536	139	26	regression	regression	NOUN
hassl-4536	139	27	,	,	PUNCT
hassl-4536	139	28	all	all	PRON
hassl-4536	139	29	revealing	reveal	VERB
hassl-4536	139	30	the	the	DET
hassl-4536	139	31	positive	positive	ADJ
hassl-4536	139	32	and	and	CCONJ
hassl-4536	139	33	significant	significant	ADJ
hassl-4536	139	34	impact	impact	NOUN
hassl-4536	139	35	of	of	ADP
hassl-4536	139	36	inventory	inventory	NOUN
hassl-4536	139	37	turnover	turnover	NOUN
hassl-4536	139	38	on	on	ADP
hassl-4536	139	39	performance	performance	NOUN
hassl-4536	139	40	and	and	CCONJ
hassl-4536	139	41	profitability	profitability	NOUN
hassl-4536	139	42	.	.	PUNCT
hassl-4536	140	1	furthermore	furthermore	ADV
hassl-4536	140	2	,	,	PUNCT
hassl-4536	140	3	the	the	DET
hassl-4536	140	4	results	result	NOUN
hassl-4536	140	5	of	of	ADP
hassl-4536	140	6	this	this	DET
hassl-4536	140	7	study	study	NOUN
hassl-4536	140	8	differed	differ	VERB
hassl-4536	140	9	from	from	ADP
hassl-4536	140	10	prior	prior	ADJ
hassl-4536	140	11	studies	study	NOUN
hassl-4536	140	12	and	and	CCONJ
hassl-4536	140	13	those	those	PRON
hassl-4536	140	14	of	of	ADP
hassl-4536	140	15	farooq	farooq	PROPN
hassl-4536	140	16	(	(	PUNCT
hassl-4536	140	17	2019	2019	NUM
hassl-4536	140	18	)	)	PUNCT
hassl-4536	140	19	,	,	PUNCT
hassl-4536	140	20	who	who	PRON
hassl-4536	140	21	discussed	discuss	VERB
hassl-4536	140	22	the	the	DET
hassl-4536	140	23	impact	impact	NOUN
hassl-4536	140	24	of	of	ADP
hassl-4536	140	25	inventory	inventory	NOUN
hassl-4536	140	26	turnover	turnover	NOUN
hassl-4536	140	27	on	on	ADP
hassl-4536	140	28	return	return	NOUN
hassl-4536	140	29	on	on	ADP
hassl-4536	140	30	assets	asset	NOUN
hassl-4536	140	31	,	,	PUNCT
hassl-4536	140	32	return	return	VERB
hassl-4536	140	33	on	on	ADP
hassl-4536	140	34	equity	equity	NOUN
hassl-4536	140	35	,	,	PUNCT
hassl-4536	140	36	and	and	CCONJ
hassl-4536	140	37	net	net	ADJ
hassl-4536	140	38	profitability	profitability	NOUN
hassl-4536	140	39	margin	margin	NOUN
hassl-4536	140	40	on	on	ADP
hassl-4536	140	41	the	the	DET
hassl-4536	140	42	profitability	profitability	NOUN
hassl-4536	140	43	of	of	ADP
hassl-4536	140	44	non	non	ADJ
hassl-4536	140	45	-	-	ADJ
hassl-4536	140	46	financial	financial	ADJ
hassl-4536	140	47	sector	sector	NOUN
hassl-4536	140	48	firms	firm	NOUN
hassl-4536	140	49	in	in	ADP
hassl-4536	140	50	pakistan	pakistan	PROPN
hassl-4536	140	51	.	.	PUNCT
hassl-4536	141	1	the	the	DET
hassl-4536	141	2	independent	independent	ADJ
hassl-4536	141	3	variables	variable	NOUN
hassl-4536	141	4	were	be	AUX
hassl-4536	141	5	broken	break	VERB
hassl-4536	141	6	down	down	ADP
hassl-4536	141	7	into	into	ADP
hassl-4536	141	8	inventory	inventory	NOUN
hassl-4536	141	9	turnover	turnover	NOUN
hassl-4536	141	10	ratio	ratio	NOUN
hassl-4536	141	11	,	,	PUNCT
hassl-4536	141	12	sales	sale	NOUN
hassl-4536	141	13	growth	growth	NOUN
hassl-4536	141	14	,	,	PUNCT
hassl-4536	141	15	firm	firm	ADJ
hassl-4536	141	16	size	size	NOUN
hassl-4536	141	17	,	,	PUNCT
hassl-4536	141	18	and	and	CCONJ
hassl-4536	141	19	working	working	NOUN
hassl-4536	141	20	capital	capital	NOUN
hassl-4536	141	21	,	,	PUNCT
hassl-4536	141	22	with	with	ADP
hassl-4536	141	23	data	datum	NOUN
hassl-4536	141	24	collected	collect	VERB
hassl-4536	141	25	from	from	ADP
hassl-4536	141	26	79	79	NUM
hassl-4536	141	27	organizations	organization	NOUN
hassl-4536	141	28	from	from	ADP
hassl-4536	141	29	2006	2006	NUM
hassl-4536	141	30	to	to	ADP
hassl-4536	141	31	2015	2015	NUM
hassl-4536	141	32	.	.	PUNCT
hassl-4536	142	1	the	the	DET
hassl-4536	142	2	researcher	researcher	NOUN
hassl-4536	142	3	employed	employ	VERB
hassl-4536	142	4	a	a	DET
hassl-4536	142	5	generalized	generalized	ADJ
hassl-4536	142	6	method	method	NOUN
hassl-4536	142	7	of	of	ADP
hassl-4536	142	8	moments	moment	NOUN
hassl-4536	142	9	as	as	ADP
hassl-4536	142	10	a	a	DET
hassl-4536	142	11	tool	tool	NOUN
hassl-4536	142	12	for	for	ADP
hassl-4536	142	13	analysis	analysis	NOUN
hassl-4536	142	14	.	.	PUNCT
hassl-4536	143	1	the	the	DET
hassl-4536	143	2	results	result	NOUN
hassl-4536	143	3	showed	show	VERB
hassl-4536	143	4	that	that	SCONJ
hassl-4536	143	5	inventory	inventory	NOUN
hassl-4536	143	6	turnover	turnover	NOUN
hassl-4536	143	7	does	do	AUX
hassl-4536	143	8	not	not	PART
hassl-4536	143	9	affect	affect	VERB
hassl-4536	143	10	profitability	profitability	NOUN
hassl-4536	143	11	measures	measure	NOUN
hassl-4536	143	12	.	.	PUNCT
hassl-4536	144	1	hence	hence	ADV
hassl-4536	144	2	,	,	PUNCT
hassl-4536	144	3	it	it	PRON
hassl-4536	144	4	was	be	AUX
hassl-4536	144	5	recommended	recommend	VERB
hassl-4536	144	6	that	that	SCONJ
hassl-4536	144	7	organizations	organization	NOUN
hassl-4536	144	8	should	should	AUX
hassl-4536	144	9	pay	pay	VERB
hassl-4536	144	10	attention	attention	NOUN
hassl-4536	144	11	to	to	ADP
hassl-4536	144	12	variables	variable	NOUN
hassl-4536	144	13	that	that	PRON
hassl-4536	144	14	play	play	VERB
hassl-4536	144	15	a	a	DET
hassl-4536	144	16	significant	significant	ADJ
hassl-4536	144	17	role	role	NOUN
hassl-4536	144	18	in	in	ADP
hassl-4536	144	19	determining	determine	VERB
hassl-4536	144	20	the	the	DET
hassl-4536	144	21	firm	firm	NOUN
hassl-4536	144	22	's	's	PART
hassl-4536	144	23	profitability	profitability	NOUN
hassl-4536	144	24	,	,	PUNCT
hassl-4536	144	25	measured	measure	VERB
hassl-4536	144	26	by	by	ADP
hassl-4536	144	27	return	return	NOUN
hassl-4536	144	28	on	on	ADP
hassl-4536	144	29	assets	asset	NOUN
hassl-4536	144	30	(	(	PUNCT
hassl-4536	144	31	roa	roa	NOUN
hassl-4536	144	32	)	)	PUNCT
hassl-4536	144	33	,	,	PUNCT
hassl-4536	144	34	return	return	VERB
hassl-4536	144	35	on	on	ADP
hassl-4536	144	36	equity	equity	NOUN
hassl-4536	144	37	(	(	PUNCT
hassl-4536	144	38	roe	roe	PROPN
hassl-4536	144	39	)	)	PUNCT
hassl-4536	144	40	,	,	PUNCT
hassl-4536	144	41	and	and	CCONJ
hassl-4536	144	42	net	net	ADJ
hassl-4536	144	43	profit	profit	NOUN
hassl-4536	144	44	margin	margin	NOUN
hassl-4536	144	45	(	(	PUNCT
hassl-4536	144	46	npm	npm	PROPN
hassl-4536	144	47	)	)	PUNCT
hassl-4536	144	48	.	.	PUNCT
hassl-4536	145	1	these	these	DET
hassl-4536	145	2	two	two	NUM
hassl-4536	145	3	studies	study	NOUN
hassl-4536	145	4	also	also	ADV
hassl-4536	145	5	did	do	AUX
hassl-4536	145	6	not	not	PART
hassl-4536	145	7	have	have	VERB
hassl-4536	145	8	a	a	DET
hassl-4536	145	9	sector	sector	NOUN
hassl-4536	145	10	-	-	PUNCT
hassl-4536	145	11	focused	focus	VERB
hassl-4536	145	12	examination	examination	NOUN
hassl-4536	145	13	,	,	PUNCT
hassl-4536	145	14	which	which	PRON
hassl-4536	145	15	makes	make	VERB
hassl-4536	145	16	the	the	DET
hassl-4536	145	17	findings	finding	NOUN
hassl-4536	145	18	general	general	ADJ
hassl-4536	145	19	but	but	CCONJ
hassl-4536	145	20	may	may	AUX
hassl-4536	145	21	limit	limit	VERB
hassl-4536	145	22	their	their	PRON
hassl-4536	145	23	generalizability	generalizability	NOUN
hassl-4536	145	24	.	.	PUNCT
hassl-4536	146	1	kwak	kwak	PROPN
hassl-4536	146	2	(	(	PUNCT
hassl-4536	146	3	2019	2019	NUM
hassl-4536	146	4	)	)	PUNCT
hassl-4536	146	5	analysis	analysis	NOUN
hassl-4536	146	6	of	of	ADP
hassl-4536	146	7	inventory	inventory	NOUN
hassl-4536	146	8	turnover	turnover	NOUN
hassl-4536	146	9	as	as	ADP
hassl-4536	146	10	a	a	DET
hassl-4536	146	11	performance	performance	NOUN
hassl-4536	146	12	measure	measure	NOUN
hassl-4536	146	13	in	in	ADP
hassl-4536	146	14	the	the	DET
hassl-4536	146	15	manufacturing	manufacturing	NOUN
hassl-4536	146	16	industry	industry	NOUN
hassl-4536	146	17	showed	show	VERB
hassl-4536	146	18	that	that	SCONJ
hassl-4536	146	19	inventory	inventory	NOUN
hassl-4536	146	20	turnover	turnover	NOUN
hassl-4536	146	21	ratios	ratio	NOUN
hassl-4536	146	22	are	be	AUX
hassl-4536	146	23	critical	critical	ADJ
hassl-4536	146	24	in	in	ADP
hassl-4536	146	25	manufacturing	manufacturing	NOUN
hassl-4536	146	26	.	.	PUNCT
hassl-4536	147	1	the	the	DET
hassl-4536	147	2	study	study	NOUN
hassl-4536	147	3	gathered	gather	VERB
hassl-4536	147	4	data	datum	NOUN
hassl-4536	147	5	from	from	ADP
hassl-4536	147	6	421	421	NUM
hassl-4536	147	7	manufacturing	manufacturing	NOUN
hassl-4536	147	8	companies	company	NOUN
hassl-4536	147	9	in	in	ADP
hassl-4536	147	10	korea	korea	PROPN
hassl-4536	147	11	from	from	ADP
hassl-4536	147	12	2010	2010	NUM
hassl-4536	147	13	to	to	ADP
hassl-4536	147	14	2018	2018	NUM
hassl-4536	147	15	.	.	PUNCT
hassl-4536	148	1	the	the	DET
hassl-4536	148	2	performance	performance	NOUN
hassl-4536	148	3	of	of	ADP
hassl-4536	148	4	top	top	ADJ
hassl-4536	148	5	and	and	CCONJ
hassl-4536	148	6	bottom	bottom	ADJ
hassl-4536	148	7	companies	company	NOUN
hassl-4536	148	8	was	be	AUX
hassl-4536	148	9	compared	compare	VERB
hassl-4536	148	10	using	use	VERB
hassl-4536	148	11	altman	altman	PROPN
hassl-4536	148	12	's	's	PART
hassl-4536	148	13	z	z	PROPN
hassl-4536	148	14	-	-	PUNCT
hassl-4536	148	15	score	score	NOUN
hassl-4536	148	16	approach	approach	NOUN
hassl-4536	148	17	.	.	PUNCT
hassl-4536	149	1	the	the	DET
hassl-4536	149	2	study	study	NOUN
hassl-4536	149	3	found	find	VERB
hassl-4536	149	4	that	that	SCONJ
hassl-4536	149	5	inventory	inventory	NOUN
hassl-4536	149	6	turnover	turnover	NOUN
hassl-4536	149	7	ratios	ratio	NOUN
hassl-4536	149	8	were	be	AUX
hassl-4536	149	9	positively	positively	ADV
hassl-4536	149	10	correlated	correlate	VERB
hassl-4536	149	11	with	with	ADP
hassl-4536	149	12	capital	capital	NOUN
hassl-4536	149	13	intensity	intensity	NOUN
hassl-4536	149	14	for	for	ADP
hassl-4536	149	15	all	all	DET
hassl-4536	149	16	manufacturing	manufacture	VERB
hassl-4536	149	17	industry	industry	NOUN
hassl-4536	149	18	companies	company	NOUN
hassl-4536	149	19	but	but	CCONJ
hassl-4536	149	20	negatively	negatively	ADV
hassl-4536	149	21	correlated	correlate	VERB
hassl-4536	149	22	with	with	ADP
hassl-4536	149	23	gross	gross	ADJ
hassl-4536	149	24	margin	margin	NOUN
hassl-4536	149	25	and	and	CCONJ
hassl-4536	149	26	debt	debt	NOUN
hassl-4536	149	27	score	score	NOUN
hassl-4536	149	28	.	.	PUNCT
hassl-4536	150	1	the	the	DET
hassl-4536	150	2	study	study	NOUN
hassl-4536	150	3	also	also	ADV
hassl-4536	150	4	showed	show	VERB
hassl-4536	150	5	that	that	SCONJ
hassl-4536	150	6	the	the	DET
hassl-4536	150	7	inventory	inventory	NOUN
hassl-4536	150	8	turnover	turnover	NOUN
hassl-4536	150	9	ratio	ratio	NOUN
hassl-4536	150	10	does	do	AUX
hassl-4536	150	11	not	not	PART
hassl-4536	150	12	correlate	correlate	VERB
hassl-4536	150	13	significantly	significantly	ADV
hassl-4536	150	14	with	with	ADP
hassl-4536	150	15	other	other	ADJ
hassl-4536	150	16	financial	financial	ADJ
hassl-4536	150	17	ratios	ratio	NOUN
hassl-4536	150	18	such	such	ADJ
hassl-4536	150	19	as	as	ADP
hassl-4536	150	20	profitability	profitability	NOUN
hassl-4536	150	21	,	,	PUNCT
hassl-4536	150	22	growth	growth	NOUN
hassl-4536	150	23	,	,	PUNCT
hassl-4536	150	24	organizational	organizational	ADJ
hassl-4536	150	25	value	value	NOUN
hassl-4536	150	26	,	,	PUNCT
hassl-4536	150	27	and	and	CCONJ
hassl-4536	150	28	productivity	productivity	NOUN
hassl-4536	150	29	.	.	PUNCT
hassl-4536	151	1	these	these	DET
hassl-4536	151	2	results	result	NOUN
hassl-4536	151	3	were	be	AUX
hassl-4536	151	4	based	base	VERB
hassl-4536	151	5	on	on	ADP
hassl-4536	151	6	the	the	DET
hassl-4536	151	7	altman	altman	PROPN
hassl-4536	151	8	score	score	NOUN
hassl-4536	151	9	,	,	PUNCT
hassl-4536	151	10	which	which	PRON
hassl-4536	151	11	is	be	AUX
hassl-4536	151	12	a	a	DET
hassl-4536	151	13	unique	unique	ADJ
hassl-4536	151	14	approach	approach	NOUN
hassl-4536	151	15	compared	compare	VERB
hassl-4536	151	16	to	to	ADP
hassl-4536	151	17	similar	similar	ADJ
hassl-4536	151	18	studies	study	NOUN
hassl-4536	151	19	.	.	PUNCT
hassl-4536	152	1	a	a	DET
hassl-4536	152	2	representation	representation	NOUN
hassl-4536	152	3	of	of	ADP
hassl-4536	152	4	performance	performance	NOUN
hassl-4536	152	5	in	in	ADP
hassl-4536	152	6	the	the	DET
hassl-4536	152	7	model	model	NOUN
hassl-4536	152	8	was	be	AUX
hassl-4536	152	9	the	the	DET
hassl-4536	152	10	use	use	NOUN
hassl-4536	152	11	of	of	ADP
hassl-4536	152	12	earnings	earning	NOUN
hassl-4536	152	13	before	before	ADP
hassl-4536	152	14	interest	interest	NOUN
hassl-4536	152	15	,	,	PUNCT
hassl-4536	152	16	taxes	taxis	NOUN
hassl-4536	152	17	,	,	PUNCT
hassl-4536	152	18	depreciation	depreciation	NOUN
hassl-4536	152	19	,	,	PUNCT
hassl-4536	152	20	and	and	CCONJ
hassl-4536	152	21	amortization	amortization	NOUN
hassl-4536	152	22	(	(	PUNCT
hassl-4536	152	23	ebitda	ebitda	NOUN
hassl-4536	152	24	)	)	PUNCT
hassl-4536	152	25	.	.	PUNCT
hassl-4536	153	1	dashi	dashi	PROPN
hassl-4536	153	2	(	(	PUNCT
hassl-4536	153	3	2018	2018	NUM
hassl-4536	153	4	)	)	PUNCT
hassl-4536	153	5	studied	study	VERB
hassl-4536	153	6	companies	company	NOUN
hassl-4536	153	7	'	'	PART
hassl-4536	153	8	financial	financial	ADJ
hassl-4536	153	9	profitability	profitability	NOUN
hassl-4536	153	10	and	and	CCONJ
hassl-4536	153	11	determining	determine	VERB
hassl-4536	153	12	factors	factor	NOUN
hassl-4536	153	13	,	,	PUNCT
hassl-4536	153	14	including	include	VERB
hassl-4536	153	15	debt	debt	NOUN
hassl-4536	153	16	structure	structure	NOUN
hassl-4536	153	17	,	,	PUNCT
hassl-4536	153	18	inventory	inventory	NOUN
hassl-4536	153	19	turnover	turnover	NOUN
hassl-4536	153	20	ratios	ratio	NOUN
hassl-4536	153	21	,	,	PUNCT
hassl-4536	153	22	and	and	CCONJ
hassl-4536	153	23	liquidity	liquidity	NOUN
hassl-4536	153	24	.	.	PUNCT
hassl-4536	154	1	data	datum	NOUN
hassl-4536	154	2	was	be	AUX
hassl-4536	154	3	collected	collect	VERB
hassl-4536	154	4	from	from	ADP
hassl-4536	154	5	49	49	NUM
hassl-4536	154	6	companies	company	NOUN
hassl-4536	154	7	operating	operate	VERB
hassl-4536	154	8	in	in	ADP
hassl-4536	154	9	albania	albania	PROPN
hassl-4536	154	10	over	over	ADP
hassl-4536	154	11	an	an	DET
hassl-4536	154	12	accounting	accounting	NOUN
hassl-4536	154	13	period	period	NOUN
hassl-4536	154	14	of	of	ADP
hassl-4536	154	15	2014	2014	NUM
hassl-4536	154	16	-	-	SYM
hassl-4536	154	17	2016	2016	NUM
hassl-4536	154	18	using	use	VERB
hassl-4536	154	19	multiple	multiple	ADJ
hassl-4536	154	20	regressions	regression	NOUN
hassl-4536	154	21	as	as	ADP
hassl-4536	154	22	a	a	DET
hassl-4536	154	23	method	method	NOUN
hassl-4536	154	24	of	of	ADP
hassl-4536	154	25	data	datum	NOUN
hassl-4536	154	26	analysis	analysis	NOUN
hassl-4536	154	27	.	.	PUNCT
hassl-4536	155	1	the	the	DET
hassl-4536	155	2	study	study	NOUN
hassl-4536	155	3	found	find	VERB
hassl-4536	155	4	an	an	DET
hassl-4536	155	5	inverse	inverse	NOUN
hassl-4536	155	6	relationship	relationship	NOUN
hassl-4536	155	7	between	between	ADP
hassl-4536	155	8	financial	financial	ADJ
hassl-4536	155	9	profitability	profitability	NOUN
hassl-4536	155	10	and	and	CCONJ
hassl-4536	155	11	inventory	inventory	NOUN
hassl-4536	155	12	turnover	turnover	NOUN
hassl-4536	155	13	,	,	PUNCT
hassl-4536	155	14	long	long	ADJ
hassl-4536	155	15	-	-	PUNCT
hassl-4536	155	16	term	term	NOUN
hassl-4536	155	17	debt	debt	NOUN
hassl-4536	155	18	,	,	PUNCT
hassl-4536	155	19	accounts	account	VERB
hassl-4536	155	20	receivable	receivable	ADJ
hassl-4536	155	21	turnover	turnover	NOUN
hassl-4536	155	22	,	,	PUNCT
hassl-4536	155	23	and	and	CCONJ
hassl-4536	155	24	short	short	ADJ
hassl-4536	155	25	-	-	PUNCT
hassl-4536	155	26	term	term	NOUN
hassl-4536	155	27	debt	debt	NOUN
hassl-4536	155	28	.	.	PUNCT
hassl-4536	156	1	in	in	ADP
hassl-4536	156	2	this	this	DET
hassl-4536	156	3	case	case	NOUN
hassl-4536	156	4	,	,	PUNCT
hassl-4536	156	5	the	the	DET
hassl-4536	156	6	panel	panel	NOUN
hassl-4536	156	7	data	datum	NOUN
hassl-4536	156	8	structure	structure	NOUN
hassl-4536	156	9	used	use	VERB
hassl-4536	156	10	has	have	VERB
hassl-4536	156	11	more	more	ADJ
hassl-4536	156	12	cross	cross	ADJ
hassl-4536	156	13	-	-	ADJ
hassl-4536	156	14	sectional	sectional	ADJ
hassl-4536	156	15	data	datum	NOUN
hassl-4536	156	16	(	(	PUNCT
hassl-4536	156	17	49	49	NUM
hassl-4536	156	18	)	)	PUNCT
hassl-4536	156	19	compared	compare	VERB
hassl-4536	156	20	to	to	ADP
hassl-4536	156	21	the	the	DET
hassl-4536	156	22	time	time	NOUN
hassl-4536	156	23	frame	frame	NOUN
hassl-4536	156	24	,	,	PUNCT
hassl-4536	156	25	which	which	PRON
hassl-4536	156	26	was	be	AUX
hassl-4536	156	27	three	three	NUM
hassl-4536	156	28	years	year	NOUN
hassl-4536	156	29	(	(	PUNCT
hassl-4536	156	30	2014	2014	NUM
hassl-4536	156	31	to	to	ADP
hassl-4536	156	32	2016	2016	NUM
hassl-4536	156	33	)	)	PUNCT
hassl-4536	156	34	,	,	PUNCT
hassl-4536	156	35	and	and	CCONJ
hassl-4536	156	36	their	their	PRON
hassl-4536	156	37	appropriate	appropriate	ADJ
hassl-4536	156	38	models	model	NOUN
hassl-4536	156	39	to	to	PART
hassl-4536	156	40	adapt	adapt	VERB
hassl-4536	156	41	to	to	ADP
hassl-4536	156	42	many	many	ADJ
hassl-4536	156	43	companies	company	NOUN
hassl-4536	156	44	compared	compare	VERB
hassl-4536	156	45	to	to	ADP
hassl-4536	156	46	the	the	DET
hassl-4536	156	47	number	number	NOUN
hassl-4536	156	48	of	of	ADP
hassl-4536	156	49	years	year	NOUN
hassl-4536	156	50	.	.	PUNCT
hassl-4536	157	1	another	another	DET
hassl-4536	157	2	study	study	NOUN
hassl-4536	157	3	examined	examine	VERB
hassl-4536	157	4	seventy	seventy	NUM
hassl-4536	157	5	-	-	PUNCT
hassl-4536	157	6	eight	eight	NUM
hassl-4536	157	7	listed	list	VERB
hassl-4536	157	8	firms	firm	NOUN
hassl-4536	157	9	from	from	ADP
hassl-4536	157	10	the	the	DET
hassl-4536	157	11	saudi	saudi	ADJ
hassl-4536	157	12	stock	stock	NOUN
hassl-4536	157	13	exchange	exchange	NOUN
hassl-4536	157	14	from	from	ADP
hassl-4536	157	15	2017	2017	NUM
hassl-4536	157	16	to	to	ADP
hassl-4536	157	17	2021	2021	NUM
hassl-4536	157	18	(	(	PUNCT
hassl-4536	157	19	alnaim	alnaim	PROPN
hassl-4536	157	20	&	&	CCONJ
hassl-4536	157	21	kouaib	kouaib	PROPN
hassl-4536	157	22	,	,	PUNCT
hassl-4536	157	23	2023	2023	NUM
hassl-4536	157	24	)	)	PUNCT
hassl-4536	157	25	.	.	PUNCT
hassl-4536	158	1	the	the	DET
hassl-4536	158	2	study	study	NOUN
hassl-4536	158	3	employed	employ	VERB
hassl-4536	158	4	multiple	multiple	ADJ
hassl-4536	158	5	regression	regression	NOUN
hassl-4536	158	6	analysis	analysis	NOUN
hassl-4536	158	7	.	.	PUNCT
hassl-4536	159	1	the	the	DET
hassl-4536	159	2	results	result	NOUN
hassl-4536	159	3	revealed	reveal	VERB
hassl-4536	159	4	that	that	SCONJ
hassl-4536	159	5	an	an	DET
hassl-4536	159	6	increased	increase	VERB
hassl-4536	159	7	inventory	inventory	NOUN
hassl-4536	159	8	turnover	turnover	NOUN
hassl-4536	159	9	ratio	ratio	NOUN
hassl-4536	159	10	leads	lead	VERB
hassl-4536	159	11	to	to	ADP
hassl-4536	159	12	increased	increase	VERB
hassl-4536	159	13	costs	cost	NOUN
hassl-4536	159	14	and	and	CCONJ
hassl-4536	159	15	profitability	profitability	NOUN
hassl-4536	159	16	,	,	PUNCT
hassl-4536	159	17	with	with	ADP
hassl-4536	159	18	the	the	DET
hassl-4536	159	19	possibility	possibility	NOUN
hassl-4536	159	20	of	of	ADP
hassl-4536	159	21	cost	cost	NOUN
hassl-4536	159	22	reduction	reduction	NOUN
hassl-4536	159	23	.	.	PUNCT
hassl-4536	160	1	the	the	DET
hassl-4536	160	2	study	study	NOUN
hassl-4536	160	3	measures	measure	VERB
hassl-4536	160	4	profitability	profitability	NOUN
hassl-4536	160	5	using	use	VERB
hassl-4536	160	6	gross	gross	ADJ
hassl-4536	160	7	profit	profit	NOUN
hassl-4536	160	8	margin	margin	NOUN
hassl-4536	160	9	(	(	PUNCT
hassl-4536	160	10	gpm	gpm	NOUN
hassl-4536	160	11	)	)	PUNCT
hassl-4536	160	12	,	,	PUNCT
hassl-4536	160	13	return	return	VERB
hassl-4536	160	14	on	on	ADP
hassl-4536	160	15	assets	asset	NOUN
hassl-4536	160	16	(	(	PUNCT
hassl-4536	160	17	roa	roa	NOUN
hassl-4536	160	18	)	)	PUNCT
hassl-4536	160	19	,	,	PUNCT
hassl-4536	160	20	and	and	CCONJ
hassl-4536	160	21	earnings	earning	NOUN
hassl-4536	160	22	per	per	ADP
hassl-4536	160	23	share	share	NOUN
hassl-4536	160	24	(	(	PUNCT
hassl-4536	160	25	eps	eps	PROPN
hassl-4536	160	26	)	)	PUNCT
hassl-4536	160	27	.	.	PUNCT
hassl-4536	161	1	while	while	SCONJ
hassl-4536	161	2	these	these	PRON
hassl-4536	161	3	are	be	AUX
hassl-4536	161	4	excellent	excellent	ADJ
hassl-4536	161	5	proxies	proxy	NOUN
hassl-4536	161	6	for	for	ADP
hassl-4536	161	7	measuring	measure	VERB
hassl-4536	161	8	profitability	profitability	NOUN
hassl-4536	161	9	,	,	PUNCT
hassl-4536	161	10	they	they	PRON
hassl-4536	161	11	do	do	AUX
hassl-4536	161	12	not	not	PART
hassl-4536	161	13	capture	capture	VERB
hassl-4536	161	14	the	the	DET
hassl-4536	161	15	profitability	profitability	NOUN
hassl-4536	161	16	measure	measure	NOUN
hassl-4536	161	17	for	for	ADP
hassl-4536	161	18	direct	direct	ADJ
hassl-4536	161	19	turnover	turnover	NOUN
hassl-4536	161	20	,	,	PUNCT
hassl-4536	161	21	such	such	ADJ
hassl-4536	161	22	as	as	ADP
hassl-4536	161	23	return	return	NOUN
hassl-4536	161	24	on	on	ADP
hassl-4536	161	25	sales	sale	NOUN
hassl-4536	161	26	(	(	PUNCT
hassl-4536	161	27	ros	ros	PROPN
hassl-4536	161	28	)	)	PUNCT
hassl-4536	161	29	.	.	PUNCT
hassl-4536	162	1	the	the	DET
hassl-4536	162	2	study	study	NOUN
hassl-4536	162	3	also	also	ADV
hassl-4536	162	4	included	include	VERB
hassl-4536	162	5	manufacturing	manufacturing	NOUN
hassl-4536	162	6	firms	firm	NOUN
hassl-4536	162	7	from	from	ADP
hassl-4536	162	8	various	various	ADJ
hassl-4536	162	9	industrial	industrial	ADJ
hassl-4536	162	10	sectors	sector	NOUN
hassl-4536	162	11	,	,	PUNCT
hassl-4536	162	12	such	such	ADJ
hassl-4536	162	13	as	as	ADP
hassl-4536	162	14	energy	energy	NOUN
hassl-4536	162	15	,	,	PUNCT
hassl-4536	162	16	capital	capital	NOUN
hassl-4536	162	17	goods	good	NOUN
hassl-4536	162	18	,	,	PUNCT
hassl-4536	162	19	pharmaceuticals	pharmaceutical	NOUN
hassl-4536	162	20	,	,	PUNCT
hassl-4536	162	21	utilities	utility	NOUN
hassl-4536	162	22	,	,	PUNCT
hassl-4536	162	23	consumer	consumer	NOUN
hassl-4536	162	24	durables	durable	NOUN
hassl-4536	162	25	,	,	PUNCT
hassl-4536	162	26	and	and	CCONJ
hassl-4536	162	27	material	material	NOUN
hassl-4536	162	28	industries	industry	NOUN
hassl-4536	162	29	,	,	PUNCT
hassl-4536	162	30	which	which	PRON
hassl-4536	162	31	encompass	encompass	VERB
hassl-4536	162	32	several	several	ADJ
hassl-4536	162	33	sectors	sector	NOUN
hassl-4536	162	34	with	with	ADP
hassl-4536	162	35	the	the	DET
hassl-4536	162	36	exception	exception	NOUN
hassl-4536	162	37	of	of	ADP
hassl-4536	162	38	the	the	DET
hassl-4536	162	39	agricultural	agricultural	ADJ
hassl-4536	162	40	and	and	CCONJ
hassl-4536	162	41	forestry	forestry	NOUN
hassl-4536	162	42	industries	industry	NOUN
hassl-4536	162	43	,	,	PUNCT
hassl-4536	162	44	due	due	ADP
hassl-4536	162	45	to	to	ADP
hassl-4536	162	46	their	their	PRON
hassl-4536	162	47	unique	unique	ADJ
hassl-4536	162	48	products	product	NOUN
hassl-4536	162	49	.	.	PUNCT
hassl-4536	163	1	in	in	ADP
hassl-4536	163	2	humanities	humanity	NOUN
hassl-4536	163	3	and	and	CCONJ
hassl-4536	163	4	social	social	ADJ
hassl-4536	163	5	sciences	science	NOUN
hassl-4536	163	6	letters	letter	NOUN
hassl-4536	163	7	,	,	PUNCT
hassl-4536	163	8	2025	2025	NUM
hassl-4536	163	9	,	,	PUNCT
hassl-4536	163	10	13(4	13(4	NUM
hassl-4536	163	11	):	):	PUNCT
hassl-4536	163	12	1596	1596	NUM
hassl-4536	163	13	-	-	SYM
hassl-4536	163	14	1614	1614	NUM
hassl-4536	163	15	1601	1601	NUM
hassl-4536	163	16	©	©	PROPN
hassl-4536	163	17	2025	2025	NUM
hassl-4536	163	18	conscientia	conscientia	PROPN
hassl-4536	163	19	beam	beam	PROPN
hassl-4536	163	20	.	.	PUNCT
hassl-4536	164	1	all	all	DET
hassl-4536	164	2	rights	right	NOUN
hassl-4536	164	3	reserved	reserve	VERB
hassl-4536	164	4	.	.	PUNCT
hassl-4536	165	1	addition	addition	NOUN
hassl-4536	165	2	,	,	PUNCT
hassl-4536	165	3	the	the	DET
hassl-4536	165	4	uniqueness	uniqueness	NOUN
hassl-4536	165	5	of	of	ADP
hassl-4536	165	6	the	the	DET
hassl-4536	165	7	nigerian	nigerian	ADJ
hassl-4536	165	8	economic	economic	ADJ
hassl-4536	165	9	climate	climate	NOUN
hassl-4536	165	10	,	,	PUNCT
hassl-4536	165	11	which	which	PRON
hassl-4536	165	12	differs	differ	VERB
hassl-4536	165	13	from	from	ADP
hassl-4536	165	14	saudi	saudi	PROPN
hassl-4536	165	15	arabia	arabia	PROPN
hassl-4536	165	16	,	,	PUNCT
hassl-4536	165	17	underscores	underscore	VERB
hassl-4536	165	18	the	the	DET
hassl-4536	165	19	need	need	NOUN
hassl-4536	165	20	to	to	PART
hassl-4536	165	21	examine	examine	VERB
hassl-4536	165	22	a	a	DET
hassl-4536	165	23	developing	develop	VERB
hassl-4536	165	24	african	african	ADJ
hassl-4536	165	25	economy	economy	NOUN
hassl-4536	165	26	like	like	ADP
hassl-4536	165	27	nigeria	nigeria	PROPN
hassl-4536	165	28	.	.	PUNCT
hassl-4536	166	1	asuzu	asuzu	VERB
hassl-4536	166	2	et	et	PROPN
hassl-4536	166	3	al	al	PROPN
hassl-4536	166	4	.	.	PROPN
hassl-4536	167	1	(	(	PUNCT
hassl-4536	167	2	2019	2019	NUM
hassl-4536	167	3	)	)	PUNCT
hassl-4536	167	4	examined	examine	VERB
hassl-4536	167	5	the	the	DET
hassl-4536	167	6	effect	effect	NOUN
hassl-4536	167	7	of	of	ADP
hassl-4536	167	8	inventory	inventory	NOUN
hassl-4536	167	9	turnover	turnover	NOUN
hassl-4536	167	10	on	on	ADP
hassl-4536	167	11	the	the	DET
hassl-4536	167	12	performance	performance	NOUN
hassl-4536	167	13	of	of	ADP
hassl-4536	167	14	listed	list	VERB
hassl-4536	167	15	nigerian	nigerian	ADJ
hassl-4536	167	16	manufacturing	manufacturing	NOUN
hassl-4536	167	17	firms	firm	NOUN
hassl-4536	167	18	in	in	ADP
hassl-4536	167	19	the	the	DET
hassl-4536	167	20	consumer	consumer	NOUN
hassl-4536	167	21	goods	good	NOUN
hassl-4536	167	22	sector	sector	NOUN
hassl-4536	167	23	,	,	PUNCT
hassl-4536	167	24	adopting	adopt	VERB
hassl-4536	167	25	the	the	DET
hassl-4536	167	26	ex	ex	ADJ
hassl-4536	167	27	-	-	ADJ
hassl-4536	167	28	post	post	ADJ
hassl-4536	167	29	factor	factor	NOUN
hassl-4536	167	30	with	with	ADP
hassl-4536	167	31	the	the	DET
hassl-4536	167	32	quota	quota	NOUN
hassl-4536	167	33	sampling	sampling	NOUN
hassl-4536	167	34	method	method	NOUN
hassl-4536	167	35	.	.	PUNCT
hassl-4536	168	1	the	the	DET
hassl-4536	168	2	study	study	NOUN
hassl-4536	168	3	also	also	ADV
hassl-4536	168	4	adopted	adopt	VERB
hassl-4536	168	5	a	a	DET
hassl-4536	168	6	multiple	multiple	ADJ
hassl-4536	168	7	regression	regression	NOUN
hassl-4536	168	8	method	method	NOUN
hassl-4536	168	9	of	of	ADP
hassl-4536	168	10	regression	regression	NOUN
hassl-4536	168	11	analysis	analysis	NOUN
hassl-4536	168	12	.	.	PUNCT
hassl-4536	169	1	the	the	DET
hassl-4536	169	2	results	result	NOUN
hassl-4536	169	3	revealed	reveal	VERB
hassl-4536	169	4	an	an	DET
hassl-4536	169	5	insignificant	insignificant	ADJ
hassl-4536	169	6	negative	negative	ADJ
hassl-4536	169	7	relationship	relationship	NOUN
hassl-4536	169	8	between	between	ADP
hassl-4536	169	9	inventory	inventory	NOUN
hassl-4536	169	10	turnover	turnover	NOUN
hassl-4536	169	11	,	,	PUNCT
hassl-4536	169	12	net	net	ADJ
hassl-4536	169	13	profit	profit	NOUN
hassl-4536	169	14	margin	margin	NOUN
hassl-4536	169	15	,	,	PUNCT
hassl-4536	169	16	and	and	CCONJ
hassl-4536	169	17	operating	operate	VERB
hassl-4536	169	18	cash	cash	NOUN
hassl-4536	169	19	flow	flow	NOUN
hassl-4536	169	20	to	to	ADP
hassl-4536	169	21	sales	sale	NOUN
hassl-4536	169	22	ratio	ratio	NOUN
hassl-4536	169	23	.	.	PUNCT
hassl-4536	170	1	the	the	DET
hassl-4536	170	2	measurement	measurement	NOUN
hassl-4536	170	3	of	of	ADP
hassl-4536	170	4	profitability	profitability	NOUN
hassl-4536	170	5	using	use	VERB
hassl-4536	170	6	the	the	DET
hassl-4536	170	7	operating	operate	VERB
hassl-4536	170	8	cash	cash	NOUN
hassl-4536	170	9	flow	flow	NOUN
hassl-4536	170	10	to	to	ADP
hassl-4536	170	11	sales	sale	NOUN
hassl-4536	170	12	ratio	ratio	NOUN
hassl-4536	170	13	effectively	effectively	ADV
hassl-4536	170	14	captured	capture	VERB
hassl-4536	170	15	the	the	DET
hassl-4536	170	16	measurement	measurement	NOUN
hassl-4536	170	17	of	of	ADP
hassl-4536	170	18	return	return	NOUN
hassl-4536	170	19	to	to	ADP
hassl-4536	170	20	sales	sale	NOUN
hassl-4536	170	21	the	the	DET
hassl-4536	170	22	considering	consider	VERB
hassl-4536	170	23	cash	cash	NOUN
hassl-4536	170	24	and	and	CCONJ
hassl-4536	170	25	cash	cash	NOUN
hassl-4536	170	26	equivalents	equivalent	NOUN
hassl-4536	170	27	.	.	PUNCT
hassl-4536	171	1	the	the	DET
hassl-4536	171	2	study	study	NOUN
hassl-4536	171	3	attempted	attempt	VERB
hassl-4536	171	4	to	to	PART
hassl-4536	171	5	focus	focus	VERB
hassl-4536	171	6	on	on	ADP
hassl-4536	171	7	the	the	DET
hassl-4536	171	8	consumer	consumer	NOUN
hassl-4536	171	9	goods	good	NOUN
hassl-4536	171	10	sector	sector	NOUN
hassl-4536	171	11	,	,	PUNCT
hassl-4536	171	12	an	an	DET
hassl-4536	171	13	aspect	aspect	NOUN
hassl-4536	171	14	of	of	ADP
hassl-4536	171	15	nigeria	nigeria	PROPN
hassl-4536	171	16	's	's	PART
hassl-4536	171	17	manufacturing	manufacturing	NOUN
hassl-4536	171	18	industry	industry	NOUN
hassl-4536	171	19	,	,	PUNCT
hassl-4536	171	20	despite	despite	SCONJ
hassl-4536	171	21	the	the	DET
hassl-4536	171	22	result	result	NOUN
hassl-4536	171	23	being	be	AUX
hassl-4536	171	24	insignificant	insignificant	ADJ
hassl-4536	171	25	.	.	PUNCT
hassl-4536	172	1	therefore	therefore	ADV
hassl-4536	172	2	,	,	PUNCT
hassl-4536	172	3	the	the	DET
hassl-4536	172	4	results	result	NOUN
hassl-4536	172	5	can	can	AUX
hassl-4536	172	6	only	only	ADV
hassl-4536	172	7	be	be	AUX
hassl-4536	172	8	attributed	attribute	VERB
hassl-4536	172	9	to	to	ADP
hassl-4536	172	10	that	that	DET
hassl-4536	172	11	sector	sector	NOUN
hassl-4536	172	12	within	within	ADP
hassl-4536	172	13	the	the	DET
hassl-4536	172	14	location	location	NOUN
hassl-4536	172	15	of	of	ADP
hassl-4536	172	16	nigeria	nigeria	PROPN
hassl-4536	172	17	.	.	PUNCT
hassl-4536	173	1	khan	khan	PROPN
hassl-4536	173	2	et	et	PROPN
hassl-4536	173	3	al	al	PROPN
hassl-4536	173	4	.	.	PROPN
hassl-4536	174	1	(	(	PUNCT
hassl-4536	174	2	2016	2016	NUM
hassl-4536	174	3	)	)	PUNCT
hassl-4536	174	4	assessed	assess	VERB
hassl-4536	174	5	the	the	DET
hassl-4536	174	6	influence	influence	NOUN
hassl-4536	174	7	of	of	ADP
hassl-4536	174	8	inventory	inventory	NOUN
hassl-4536	174	9	turnover	turnover	NOUN
hassl-4536	174	10	on	on	ADP
hassl-4536	174	11	the	the	DET
hassl-4536	174	12	performance	performance	NOUN
hassl-4536	174	13	of	of	ADP
hassl-4536	174	14	local	local	ADJ
hassl-4536	174	15	chinese	chinese	ADJ
hassl-4536	174	16	supermarkets	supermarket	NOUN
hassl-4536	174	17	in	in	ADP
hassl-4536	174	18	the	the	DET
hassl-4536	174	19	hubei	hubei	PROPN
hassl-4536	174	20	province	province	NOUN
hassl-4536	174	21	of	of	ADP
hassl-4536	174	22	china	china	PROPN
hassl-4536	174	23	.	.	PUNCT
hassl-4536	175	1	the	the	DET
hassl-4536	175	2	study	study	NOUN
hassl-4536	175	3	captured	capture	VERB
hassl-4536	175	4	performance	performance	NOUN
hassl-4536	175	5	using	use	VERB
hassl-4536	175	6	profit	profit	NOUN
hassl-4536	175	7	margin	margin	NOUN
hassl-4536	175	8	percentages	percentage	NOUN
hassl-4536	175	9	and	and	CCONJ
hassl-4536	175	10	sales	sale	NOUN
hassl-4536	175	11	.	.	PUNCT
hassl-4536	176	1	this	this	DET
hassl-4536	176	2	assessment	assessment	NOUN
hassl-4536	176	3	revealed	reveal	VERB
hassl-4536	176	4	a	a	DET
hassl-4536	176	5	negative	negative	ADJ
hassl-4536	176	6	relationship	relationship	NOUN
hassl-4536	176	7	between	between	ADP
hassl-4536	176	8	inventory	inventory	NOUN
hassl-4536	176	9	turnover	turnover	NOUN
hassl-4536	176	10	and	and	CCONJ
hassl-4536	176	11	profit	profit	NOUN
hassl-4536	176	12	margin	margin	NOUN
hassl-4536	176	13	percentage	percentage	NOUN
hassl-4536	176	14	,	,	PUNCT
hassl-4536	176	15	but	but	CCONJ
hassl-4536	176	16	a	a	DET
hassl-4536	176	17	positive	positive	ADJ
hassl-4536	176	18	relationship	relationship	NOUN
hassl-4536	176	19	with	with	ADP
hassl-4536	176	20	sales	sale	NOUN
hassl-4536	176	21	.	.	PUNCT
hassl-4536	177	1	in	in	ADP
hassl-4536	177	2	addition	addition	NOUN
hassl-4536	177	3	,	,	PUNCT
hassl-4536	177	4	they	they	PRON
hassl-4536	177	5	also	also	ADV
hassl-4536	177	6	examined	examine	VERB
hassl-4536	177	7	the	the	DET
hassl-4536	177	8	impact	impact	NOUN
hassl-4536	177	9	of	of	ADP
hassl-4536	177	10	cash	cash	NOUN
hassl-4536	177	11	,	,	PUNCT
hassl-4536	177	12	receivables	receivables	NOUN
hassl-4536	177	13	,	,	PUNCT
hassl-4536	177	14	and	and	CCONJ
hassl-4536	177	15	inventory	inventory	NOUN
hassl-4536	177	16	turnover	turnover	NOUN
hassl-4536	177	17	on	on	ADP
hassl-4536	177	18	the	the	DET
hassl-4536	177	19	profitability	profitability	NOUN
hassl-4536	177	20	of	of	ADP
hassl-4536	177	21	137	137	NUM
hassl-4536	177	22	manufacturing	manufacturing	NOUN
hassl-4536	177	23	firms	firm	NOUN
hassl-4536	177	24	listed	list	VERB
hassl-4536	177	25	on	on	ADP
hassl-4536	177	26	the	the	DET
hassl-4536	177	27	indonesia	indonesia	PROPN
hassl-4536	177	28	stock	stock	PROPN
hassl-4536	177	29	exchange	exchange	PROPN
hassl-4536	177	30	between	between	ADP
hassl-4536	177	31	2013	2013	NUM
hassl-4536	177	32	and	and	CCONJ
hassl-4536	177	33	2016	2016	NUM
hassl-4536	177	34	using	use	VERB
hassl-4536	177	35	multiple	multiple	ADJ
hassl-4536	177	36	linear	linear	ADJ
hassl-4536	177	37	regression	regression	NOUN
hassl-4536	177	38	.	.	PUNCT
hassl-4536	178	1	this	this	DET
hassl-4536	178	2	inventory	inventory	NOUN
hassl-4536	178	3	turnover	turnover	NOUN
hassl-4536	178	4	analysis	analysis	NOUN
hassl-4536	178	5	revealed	reveal	VERB
hassl-4536	178	6	that	that	SCONJ
hassl-4536	178	7	inventory	inventory	NOUN
hassl-4536	178	8	turnover	turnover	NOUN
hassl-4536	178	9	positively	positively	ADV
hassl-4536	178	10	influences	influence	VERB
hassl-4536	178	11	profitability	profitability	NOUN
hassl-4536	178	12	(	(	PUNCT
hassl-4536	178	13	roa	roa	NOUN
hassl-4536	178	14	)	)	PUNCT
hassl-4536	178	15	.	.	PUNCT
hassl-4536	179	1	this	this	PRON
hassl-4536	179	2	is	be	AUX
hassl-4536	179	3	yet	yet	ADV
hassl-4536	179	4	another	another	DET
hassl-4536	179	5	contradictory	contradictory	ADJ
hassl-4536	179	6	result	result	NOUN
hassl-4536	179	7	.	.	PUNCT
hassl-4536	180	1	although	although	SCONJ
hassl-4536	180	2	the	the	DET
hassl-4536	180	3	study	study	NOUN
hassl-4536	180	4	was	be	AUX
hassl-4536	180	5	conducted	conduct	VERB
hassl-4536	180	6	in	in	ADP
hassl-4536	180	7	china	china	PROPN
hassl-4536	180	8	and	and	CCONJ
hassl-4536	180	9	within	within	ADP
hassl-4536	180	10	the	the	DET
hassl-4536	180	11	sme	sme	NOUN
hassl-4536	180	12	sector	sector	NOUN
hassl-4536	180	13	in	in	ADP
hassl-4536	180	14	small	small	ADJ
hassl-4536	180	15	supermarkets	supermarket	NOUN
hassl-4536	180	16	,	,	PUNCT
hassl-4536	180	17	it	it	PRON
hassl-4536	180	18	can	can	AUX
hassl-4536	180	19	only	only	ADV
hassl-4536	180	20	make	make	VERB
hassl-4536	180	21	inferences	inference	NOUN
hassl-4536	180	22	based	base	VERB
hassl-4536	180	23	on	on	ADP
hassl-4536	180	24	this	this	DET
hassl-4536	180	25	sector	sector	NOUN
hassl-4536	180	26	.	.	PUNCT
hassl-4536	181	1	the	the	DET
hassl-4536	181	2	study	study	NOUN
hassl-4536	181	3	also	also	ADV
hassl-4536	181	4	revealed	reveal	VERB
hassl-4536	181	5	a	a	DET
hassl-4536	181	6	positive	positive	ADJ
hassl-4536	181	7	influence	influence	NOUN
hassl-4536	181	8	on	on	ADP
hassl-4536	181	9	sales	sale	NOUN
hassl-4536	181	10	,	,	PUNCT
hassl-4536	181	11	which	which	PRON
hassl-4536	181	12	means	mean	VERB
hassl-4536	181	13	a	a	DET
hassl-4536	181	14	profitability	profitability	NOUN
hassl-4536	181	15	ratio	ratio	NOUN
hassl-4536	181	16	,	,	PUNCT
hassl-4536	181	17	such	such	ADJ
hassl-4536	181	18	as	as	ADP
hassl-4536	181	19	return	return	NOUN
hassl-4536	181	20	on	on	ADP
hassl-4536	181	21	sales	sale	NOUN
hassl-4536	181	22	(	(	PUNCT
hassl-4536	181	23	ros	ros	PROPN
hassl-4536	181	24	)	)	PUNCT
hassl-4536	181	25	,	,	PUNCT
hassl-4536	181	26	can	can	AUX
hassl-4536	181	27	be	be	AUX
hassl-4536	181	28	adopted	adopt	VERB
hassl-4536	181	29	for	for	ADP
hassl-4536	181	30	examination	examination	NOUN
hassl-4536	181	31	.	.	PUNCT
hassl-4536	182	1	yusup	yusup	PROPN
hassl-4536	182	2	and	and	CCONJ
hassl-4536	182	3	hariani	hariani	X
hassl-4536	182	4	(	(	PUNCT
hassl-4536	182	5	2023	2023	NUM
hassl-4536	182	6	)	)	PUNCT
hassl-4536	182	7	examined	examine	VERB
hassl-4536	182	8	the	the	DET
hassl-4536	182	9	effect	effect	NOUN
hassl-4536	182	10	of	of	ADP
hassl-4536	182	11	inventory	inventory	NOUN
hassl-4536	182	12	turnover	turnover	NOUN
hassl-4536	182	13	,	,	PUNCT
hassl-4536	182	14	current	current	ADJ
hassl-4536	182	15	ratio	ratio	NOUN
hassl-4536	182	16	,	,	PUNCT
hassl-4536	182	17	and	and	CCONJ
hassl-4536	182	18	receivable	receivable	ADJ
hassl-4536	182	19	turnover	turnover	NOUN
hassl-4536	182	20	on	on	ADP
hassl-4536	182	21	the	the	DET
hassl-4536	182	22	profitability	profitability	NOUN
hassl-4536	182	23	of	of	ADP
hassl-4536	182	24	firms	firm	NOUN
hassl-4536	182	25	in	in	ADP
hassl-4536	182	26	indonesia	indonesia	PROPN
hassl-4536	182	27	.	.	PUNCT
hassl-4536	183	1	their	their	PRON
hassl-4536	183	2	study	study	NOUN
hassl-4536	183	3	explored	explore	VERB
hassl-4536	183	4	data	datum	NOUN
hassl-4536	183	5	from	from	ADP
hassl-4536	183	6	70	70	NUM
hassl-4536	183	7	listed	list	VERB
hassl-4536	183	8	firms	firm	NOUN
hassl-4536	183	9	in	in	ADP
hassl-4536	183	10	the	the	DET
hassl-4536	183	11	indonesian	indonesian	ADJ
hassl-4536	183	12	stock	stock	PROPN
hassl-4536	183	13	exchange	exchange	NOUN
hassl-4536	183	14	using	use	VERB
hassl-4536	183	15	a	a	DET
hassl-4536	183	16	quantitative	quantitative	ADJ
hassl-4536	183	17	causal	causal	ADJ
hassl-4536	183	18	analysis	analysis	NOUN
hassl-4536	183	19	.	.	PUNCT
hassl-4536	184	1	the	the	DET
hassl-4536	184	2	results	result	NOUN
hassl-4536	184	3	revealed	reveal	VERB
hassl-4536	184	4	that	that	SCONJ
hassl-4536	184	5	inventory	inventory	NOUN
hassl-4536	184	6	turnover	turnover	NOUN
hassl-4536	184	7	significantly	significantly	ADV
hassl-4536	184	8	negatively	negatively	ADV
hassl-4536	184	9	impacts	impact	VERB
hassl-4536	184	10	the	the	DET
hassl-4536	184	11	profitability	profitability	NOUN
hassl-4536	184	12	of	of	ADP
hassl-4536	184	13	the	the	DET
hassl-4536	184	14	firms	firm	NOUN
hassl-4536	184	15	examined	examine	VERB
hassl-4536	184	16	.	.	PUNCT
hassl-4536	185	1	this	this	DET
hassl-4536	185	2	result	result	NOUN
hassl-4536	185	3	implies	imply	VERB
hassl-4536	185	4	that	that	SCONJ
hassl-4536	185	5	when	when	SCONJ
hassl-4536	185	6	inventory	inventory	NOUN
hassl-4536	185	7	turnover	turnover	NOUN
hassl-4536	185	8	increases	increase	VERB
hassl-4536	185	9	,	,	PUNCT
hassl-4536	185	10	it	it	PRON
hassl-4536	185	11	would	would	AUX
hassl-4536	185	12	be	be	AUX
hassl-4536	185	13	detrimental	detrimental	ADJ
hassl-4536	185	14	to	to	ADP
hassl-4536	185	15	the	the	DET
hassl-4536	185	16	company	company	NOUN
hassl-4536	185	17	's	's	PART
hassl-4536	185	18	profitability	profitability	NOUN
hassl-4536	185	19	.	.	PUNCT
hassl-4536	186	1	this	this	DET
hassl-4536	186	2	outcome	outcome	NOUN
hassl-4536	186	3	is	be	AUX
hassl-4536	186	4	not	not	PART
hassl-4536	186	5	logical	logical	ADJ
hassl-4536	186	6	in	in	ADP
hassl-4536	186	7	an	an	DET
hassl-4536	186	8	operational	operational	ADJ
hassl-4536	186	9	sense	sense	NOUN
hassl-4536	186	10	because	because	SCONJ
hassl-4536	186	11	a	a	DET
hassl-4536	186	12	proper	proper	ADJ
hassl-4536	186	13	inventory	inventory	NOUN
hassl-4536	186	14	management	management	NOUN
hassl-4536	186	15	system	system	NOUN
hassl-4536	186	16	that	that	PRON
hassl-4536	186	17	brings	bring	VERB
hassl-4536	186	18	about	about	ADP
hassl-4536	186	19	efficient	efficient	ADJ
hassl-4536	186	20	turnover	turnover	NOUN
hassl-4536	186	21	is	be	AUX
hassl-4536	186	22	expected	expect	VERB
hassl-4536	186	23	to	to	PART
hassl-4536	186	24	increase	increase	VERB
hassl-4536	186	25	profitability	profitability	NOUN
hassl-4536	186	26	.	.	PUNCT
hassl-4536	187	1	wibowo	wibowo	NOUN
hassl-4536	187	2	and	and	CCONJ
hassl-4536	187	3	rohyati	rohyati	NOUN
hassl-4536	187	4	(	(	PUNCT
hassl-4536	187	5	2018	2018	NUM
hassl-4536	187	6	)	)	PUNCT
hassl-4536	187	7	investigated	investigate	VERB
hassl-4536	187	8	the	the	DET
hassl-4536	187	9	impact	impact	NOUN
hassl-4536	187	10	of	of	ADP
hassl-4536	187	11	the	the	DET
hassl-4536	187	12	profitability	profitability	NOUN
hassl-4536	187	13	of	of	ADP
hassl-4536	187	14	inventory	inventory	NOUN
hassl-4536	187	15	turnover	turnover	NOUN
hassl-4536	187	16	and	and	CCONJ
hassl-4536	187	17	working	work	VERB
hassl-4536	187	18	capital	capital	NOUN
hassl-4536	187	19	turnover	turnover	NOUN
hassl-4536	187	20	in	in	ADP
hassl-4536	187	21	indonesia	indonesia	PROPN
hassl-4536	187	22	from	from	ADP
hassl-4536	187	23	2012	2012	NUM
hassl-4536	187	24	to	to	ADP
hassl-4536	187	25	2014	2014	NUM
hassl-4536	187	26	.	.	PUNCT
hassl-4536	188	1	their	their	PRON
hassl-4536	188	2	study	study	NOUN
hassl-4536	188	3	covered	cover	VERB
hassl-4536	188	4	thirty	thirty	NUM
hassl-4536	188	5	listed	list	VERB
hassl-4536	188	6	indonesian	indonesian	ADJ
hassl-4536	188	7	manufacturing	manufacturing	NOUN
hassl-4536	188	8	companies	company	NOUN
hassl-4536	188	9	employing	employ	VERB
hassl-4536	188	10	multiple	multiple	ADJ
hassl-4536	188	11	regression	regression	NOUN
hassl-4536	188	12	analysis	analysis	NOUN
hassl-4536	188	13	and	and	CCONJ
hassl-4536	188	14	t	t	NOUN
hassl-4536	188	15	-	-	PUNCT
hassl-4536	188	16	tests	test	NOUN
hassl-4536	188	17	for	for	ADP
hassl-4536	188	18	their	their	PRON
hassl-4536	188	19	investigative	investigative	ADJ
hassl-4536	188	20	analysis	analysis	NOUN
hassl-4536	188	21	.	.	PUNCT
hassl-4536	189	1	the	the	DET
hassl-4536	189	2	return	return	NOUN
hassl-4536	189	3	on	on	ADP
hassl-4536	189	4	assets	asset	NOUN
hassl-4536	189	5	for	for	ADP
hassl-4536	189	6	these	these	DET
hassl-4536	189	7	firms	firm	NOUN
hassl-4536	189	8	was	be	AUX
hassl-4536	189	9	used	use	VERB
hassl-4536	189	10	to	to	PART
hassl-4536	189	11	represent	represent	VERB
hassl-4536	189	12	profitability	profitability	NOUN
hassl-4536	189	13	.	.	PUNCT
hassl-4536	190	1	the	the	DET
hassl-4536	190	2	results	result	NOUN
hassl-4536	190	3	from	from	ADP
hassl-4536	190	4	the	the	DET
hassl-4536	190	5	study	study	NOUN
hassl-4536	190	6	indicate	indicate	VERB
hassl-4536	190	7	that	that	SCONJ
hassl-4536	190	8	inventory	inventory	NOUN
hassl-4536	190	9	turnover	turnover	NOUN
hassl-4536	190	10	impacts	impact	NOUN
hassl-4536	190	11	return	return	VERB
hassl-4536	190	12	on	on	ADP
hassl-4536	190	13	investments	investment	NOUN
hassl-4536	190	14	,	,	PUNCT
hassl-4536	190	15	which	which	PRON
hassl-4536	190	16	is	be	AUX
hassl-4536	190	17	the	the	DET
hassl-4536	190	18	proxy	proxy	NOUN
hassl-4536	190	19	used	use	VERB
hassl-4536	190	20	to	to	PART
hassl-4536	190	21	represent	represent	VERB
hassl-4536	190	22	profitability	profitability	NOUN
hassl-4536	190	23	,	,	PUNCT
hassl-4536	190	24	significantly	significantly	ADV
hassl-4536	190	25	and	and	CCONJ
hassl-4536	190	26	positively	positively	ADV
hassl-4536	190	27	.	.	PUNCT
hassl-4536	191	1	this	this	PRON
hassl-4536	191	2	implies	imply	VERB
hassl-4536	191	3	that	that	SCONJ
hassl-4536	191	4	inventory	inventory	NOUN
hassl-4536	191	5	turnover	turnover	NOUN
hassl-4536	191	6	can	can	AUX
hassl-4536	191	7	positively	positively	ADV
hassl-4536	191	8	impact	impact	VERB
hassl-4536	191	9	firms	firm	NOUN
hassl-4536	191	10	'	'	PART
hassl-4536	191	11	profitability	profitability	NOUN
hassl-4536	191	12	based	base	VERB
hassl-4536	191	13	on	on	ADP
hassl-4536	191	14	their	their	PRON
hassl-4536	191	15	results	result	NOUN
hassl-4536	191	16	.	.	PUNCT
hassl-4536	192	1	another	another	DET
hassl-4536	192	2	study	study	NOUN
hassl-4536	192	3	in	in	ADP
hassl-4536	192	4	indonesia	indonesia	PROPN
hassl-4536	192	5	,	,	PUNCT
hassl-4536	192	6	such	such	ADJ
hassl-4536	192	7	as	as	ADP
hassl-4536	192	8	that	that	PRON
hassl-4536	192	9	of	of	ADP
hassl-4536	192	10	wibowo	wibowo	PROPN
hassl-4536	192	11	and	and	CCONJ
hassl-4536	192	12	rohyati	rohyati	NOUN
hassl-4536	192	13	(	(	PUNCT
hassl-4536	192	14	2018	2018	NUM
hassl-4536	192	15	)	)	PUNCT
hassl-4536	192	16	,	,	PUNCT
hassl-4536	192	17	examined	examine	VERB
hassl-4536	192	18	the	the	DET
hassl-4536	192	19	impact	impact	NOUN
hassl-4536	192	20	of	of	ADP
hassl-4536	192	21	inventory	inventory	NOUN
hassl-4536	192	22	turnover	turnover	NOUN
hassl-4536	192	23	,	,	PUNCT
hassl-4536	192	24	but	but	CCONJ
hassl-4536	192	25	this	this	DET
hassl-4536	192	26	time	time	NOUN
hassl-4536	192	27	on	on	ADP
hassl-4536	192	28	working	work	VERB
hassl-4536	192	29	capital	capital	NOUN
hassl-4536	192	30	as	as	ADP
hassl-4536	192	31	its	its	PRON
hassl-4536	192	32	performance	performance	NOUN
hassl-4536	192	33	proxy	proxy	NOUN
hassl-4536	192	34	.	.	PUNCT
hassl-4536	193	1	they	they	PRON
hassl-4536	193	2	produced	produce	VERB
hassl-4536	193	3	a	a	DET
hassl-4536	193	4	contrasting	contrast	VERB
hassl-4536	193	5	result	result	NOUN
hassl-4536	193	6	with	with	ADP
hassl-4536	193	7	yusup	yusup	NOUN
hassl-4536	193	8	and	and	CCONJ
hassl-4536	193	9	hariani	hariani	X
hassl-4536	193	10	(	(	PUNCT
hassl-4536	193	11	2023	2023	NUM
hassl-4536	193	12	)	)	PUNCT
hassl-4536	193	13	.	.	PUNCT
hassl-4536	194	1	hasanudin	hasanudin	NOUN
hassl-4536	194	2	,	,	PUNCT
hassl-4536	194	3	awaloedin	awaloedin	ADJ
hassl-4536	194	4	,	,	PUNCT
hassl-4536	194	5	and	and	CCONJ
hassl-4536	194	6	arviany	arviany	NOUN
hassl-4536	194	7	(	(	PUNCT
hassl-4536	194	8	2022	2022	NUM
hassl-4536	194	9	)	)	PUNCT
hassl-4536	194	10	examined	examine	VERB
hassl-4536	194	11	the	the	DET
hassl-4536	194	12	impact	impact	NOUN
hassl-4536	194	13	of	of	ADP
hassl-4536	194	14	several	several	ADJ
hassl-4536	194	15	variables	variable	NOUN
hassl-4536	194	16	on	on	ADP
hassl-4536	194	17	the	the	DET
hassl-4536	194	18	profitability	profitability	NOUN
hassl-4536	194	19	of	of	ADP
hassl-4536	194	20	firms	firm	NOUN
hassl-4536	194	21	in	in	ADP
hassl-4536	194	22	indonesia	indonesia	PROPN
hassl-4536	194	23	.	.	PUNCT
hassl-4536	195	1	their	their	PRON
hassl-4536	195	2	study	study	NOUN
hassl-4536	195	3	specifically	specifically	ADV
hassl-4536	195	4	examined	examine	VERB
hassl-4536	195	5	the	the	DET
hassl-4536	195	6	cash	cash	NOUN
hassl-4536	195	7	,	,	PUNCT
hassl-4536	195	8	inventory	inventory	NOUN
hassl-4536	195	9	,	,	PUNCT
hassl-4536	195	10	and	and	CCONJ
hassl-4536	195	11	receivables	receivable	VERB
hassl-4536	195	12	turnover	turnover	NOUN
hassl-4536	195	13	on	on	ADP
hassl-4536	195	14	the	the	DET
hassl-4536	195	15	return	return	NOUN
hassl-4536	195	16	on	on	ADP
hassl-4536	195	17	assets	asset	NOUN
hassl-4536	195	18	of	of	ADP
hassl-4536	195	19	listed	list	VERB
hassl-4536	195	20	agricultural	agricultural	ADJ
hassl-4536	195	21	business	business	NOUN
hassl-4536	195	22	companies	company	NOUN
hassl-4536	195	23	in	in	ADP
hassl-4536	195	24	indonesia	indonesia	PROPN
hassl-4536	195	25	.	.	PUNCT
hassl-4536	196	1	their	their	PRON
hassl-4536	196	2	study	study	NOUN
hassl-4536	196	3	covered	cover	VERB
hassl-4536	196	4	data	datum	NOUN
hassl-4536	196	5	from	from	ADP
hassl-4536	196	6	the	the	DET
hassl-4536	196	7	selected	select	VERB
hassl-4536	196	8	agricultural	agricultural	ADJ
hassl-4536	196	9	firms	firm	NOUN
hassl-4536	196	10	from	from	ADP
hassl-4536	196	11	2016	2016	NUM
hassl-4536	196	12	to	to	ADP
hassl-4536	196	13	2020	2020	NUM
hassl-4536	196	14	and	and	CCONJ
hassl-4536	196	15	analyzed	analyze	VERB
hassl-4536	196	16	it	it	PRON
hassl-4536	196	17	using	use	VERB
hassl-4536	196	18	panel	panel	NOUN
hassl-4536	196	19	regression	regression	VERB
hassl-4536	196	20	analysis	analysis	NOUN
hassl-4536	196	21	on	on	ADP
hassl-4536	196	22	eviews	eview	NOUN
hassl-4536	196	23	9	9	NUM
hassl-4536	196	24	.	.	PUNCT
hassl-4536	197	1	their	their	PRON
hassl-4536	197	2	results	result	NOUN
hassl-4536	197	3	revealed	reveal	VERB
hassl-4536	197	4	that	that	SCONJ
hassl-4536	197	5	the	the	DET
hassl-4536	197	6	inventory	inventory	NOUN
hassl-4536	197	7	turnover	turnover	NOUN
hassl-4536	197	8	ratio	ratio	NOUN
hassl-4536	197	9	negatively	negatively	ADV
hassl-4536	197	10	and	and	CCONJ
hassl-4536	197	11	significantly	significantly	ADV
hassl-4536	197	12	impacts	impact	VERB
hassl-4536	197	13	profitability	profitability	NOUN
hassl-4536	197	14	measured	measure	VERB
hassl-4536	197	15	by	by	ADP
hassl-4536	197	16	return	return	NOUN
hassl-4536	197	17	on	on	ADP
hassl-4536	197	18	assets	asset	NOUN
hassl-4536	197	19	.	.	PUNCT
hassl-4536	198	1	herison	herison	PROPN
hassl-4536	198	2	et	et	PROPN
hassl-4536	198	3	al	al	PROPN
hassl-4536	198	4	.	.	PROPN
hassl-4536	199	1	(	(	PUNCT
hassl-4536	199	2	2022	2022	NUM
hassl-4536	199	3	)	)	PUNCT
hassl-4536	199	4	investigated	investigate	VERB
hassl-4536	199	5	the	the	DET
hassl-4536	199	6	impact	impact	NOUN
hassl-4536	199	7	of	of	ADP
hassl-4536	199	8	working	working	NOUN
hassl-4536	199	9	capital	capital	NOUN
hassl-4536	199	10	,	,	PUNCT
hassl-4536	199	11	inventory	inventory	NOUN
hassl-4536	199	12	,	,	PUNCT
hassl-4536	199	13	and	and	CCONJ
hassl-4536	199	14	accounts	account	VERB
hassl-4536	199	15	receivable	receivable	ADJ
hassl-4536	199	16	turnover	turnover	NOUN
hassl-4536	199	17	on	on	ADP
hassl-4536	199	18	firms	firm	NOUN
hassl-4536	199	19	'	'	PART
hassl-4536	199	20	profitability	profitability	NOUN
hassl-4536	199	21	levels	level	NOUN
hassl-4536	199	22	.	.	PUNCT
hassl-4536	200	1	their	their	PRON
hassl-4536	200	2	study	study	NOUN
hassl-4536	200	3	examined	examine	VERB
hassl-4536	200	4	companies	company	NOUN
hassl-4536	200	5	listed	list	VERB
hassl-4536	200	6	on	on	ADP
hassl-4536	200	7	the	the	DET
hassl-4536	200	8	indonesian	indonesian	ADJ
hassl-4536	200	9	stock	stock	PROPN
hassl-4536	200	10	exchange	exchange	NOUN
hassl-4536	200	11	from	from	ADP
hassl-4536	200	12	2015	2015	NUM
hassl-4536	200	13	to	to	ADP
hassl-4536	200	14	2019	2019	NUM
hassl-4536	200	15	(	(	PUNCT
hassl-4536	200	16	five	five	NUM
hassl-4536	200	17	years	year	NOUN
hassl-4536	200	18	)	)	PUNCT
hassl-4536	200	19	.	.	PUNCT
hassl-4536	201	1	their	their	PRON
hassl-4536	201	2	work	work	NOUN
hassl-4536	201	3	employed	employ	VERB
hassl-4536	201	4	multiple	multiple	ADJ
hassl-4536	201	5	regression	regression	NOUN
hassl-4536	201	6	on	on	ADP
hassl-4536	201	7	the	the	DET
hassl-4536	201	8	dataset	dataset	NOUN
hassl-4536	201	9	from	from	ADP
hassl-4536	201	10	23	23	NUM
hassl-4536	201	11	listed	list	VERB
hassl-4536	201	12	firms	firm	NOUN
hassl-4536	201	13	.	.	PUNCT
hassl-4536	202	1	the	the	DET
hassl-4536	202	2	results	result	NOUN
hassl-4536	202	3	revealed	reveal	VERB
hassl-4536	202	4	that	that	SCONJ
hassl-4536	202	5	inventory	inventory	NOUN
hassl-4536	202	6	turnover	turnover	NOUN
hassl-4536	202	7	has	have	VERB
hassl-4536	202	8	a	a	DET
hassl-4536	202	9	negative	negative	ADJ
hassl-4536	202	10	and	and	CCONJ
hassl-4536	202	11	significant	significant	ADJ
hassl-4536	202	12	effect	effect	NOUN
hassl-4536	202	13	on	on	ADP
hassl-4536	202	14	profitability	profitability	NOUN
hassl-4536	202	15	.	.	PUNCT
hassl-4536	203	1	eryatna	eryatna	PROPN
hassl-4536	203	2	,	,	PUNCT
hassl-4536	203	3	eltivia	eltivia	PROPN
hassl-4536	203	4	,	,	PUNCT
hassl-4536	203	5	and	and	CCONJ
hassl-4536	203	6	handayawati	handayawati	NOUN
hassl-4536	203	7	(	(	PUNCT
hassl-4536	203	8	2021	2021	NUM
hassl-4536	203	9	)	)	PUNCT
hassl-4536	203	10	examined	examine	VERB
hassl-4536	203	11	the	the	DET
hassl-4536	203	12	impact	impact	NOUN
hassl-4536	203	13	of	of	ADP
hassl-4536	203	14	inventory	inventory	NOUN
hassl-4536	203	15	turnover	turnover	NOUN
hassl-4536	203	16	,	,	PUNCT
hassl-4536	203	17	receivable	receivable	ADJ
hassl-4536	203	18	turnover	turnover	NOUN
hassl-4536	203	19	,	,	PUNCT
hassl-4536	203	20	and	and	CCONJ
hassl-4536	203	21	cash	cash	NOUN
hassl-4536	203	22	turnover	turnover	NOUN
hassl-4536	203	23	on	on	ADP
hassl-4536	203	24	the	the	DET
hassl-4536	203	25	profitability	profitability	NOUN
hassl-4536	203	26	of	of	ADP
hassl-4536	203	27	indonesiahumanities	indonesiahumanitie	NOUN
hassl-4536	203	28	and	and	CCONJ
hassl-4536	203	29	social	social	ADJ
hassl-4536	203	30	sciences	science	NOUN
hassl-4536	203	31	letters	letter	NOUN
hassl-4536	203	32	,	,	PUNCT
hassl-4536	203	33	2025	2025	NUM
hassl-4536	203	34	,	,	PUNCT
hassl-4536	203	35	13(4	13(4	NUM
hassl-4536	203	36	):	):	PUNCT
hassl-4536	203	37	1596	1596	NUM
hassl-4536	203	38	-	-	SYM
hassl-4536	203	39	1614	1614	NUM
hassl-4536	203	40	1602	1602	NUM
hassl-4536	203	41	©	©	PROPN
hassl-4536	203	42	2025	2025	NUM
hassl-4536	203	43	conscientia	conscientia	PROPN
hassl-4536	203	44	beam	beam	PROPN
hassl-4536	203	45	.	.	PUNCT
hassl-4536	204	1	all	all	DET
hassl-4536	204	2	rights	right	NOUN
hassl-4536	204	3	reserved	reserve	VERB
hassl-4536	204	4	.	.	PUNCT
hassl-4536	205	1	listed	list	VERB
hassl-4536	205	2	consumer	consumer	NOUN
hassl-4536	205	3	goods	good	NOUN
hassl-4536	205	4	firms	firm	NOUN
hassl-4536	205	5	.	.	PUNCT
hassl-4536	206	1	their	their	PRON
hassl-4536	206	2	study	study	NOUN
hassl-4536	206	3	examined	examine	VERB
hassl-4536	206	4	21	21	NUM
hassl-4536	206	5	listed	list	VERB
hassl-4536	206	6	consumer	consumer	NOUN
hassl-4536	206	7	goods	good	NOUN
hassl-4536	206	8	firms	firm	NOUN
hassl-4536	206	9	in	in	ADP
hassl-4536	206	10	the	the	DET
hassl-4536	206	11	indonesian	indonesian	ADJ
hassl-4536	206	12	stock	stock	PROPN
hassl-4536	206	13	exchange	exchange	PROPN
hassl-4536	206	14	,	,	PUNCT
hassl-4536	206	15	extracting	extract	VERB
hassl-4536	206	16	their	their	PRON
hassl-4536	206	17	data	datum	NOUN
hassl-4536	206	18	from	from	ADP
hassl-4536	206	19	2016	2016	NUM
hassl-4536	206	20	to	to	ADP
hassl-4536	206	21	2018	2018	NUM
hassl-4536	206	22	for	for	ADP
hassl-4536	206	23	analysis	analysis	NOUN
hassl-4536	206	24	.	.	PUNCT
hassl-4536	207	1	the	the	DET
hassl-4536	207	2	study	study	NOUN
hassl-4536	207	3	used	use	VERB
hassl-4536	207	4	multiple	multiple	ADJ
hassl-4536	207	5	regression	regression	NOUN
hassl-4536	207	6	analysis	analysis	NOUN
hassl-4536	207	7	for	for	ADP
hassl-4536	207	8	this	this	DET
hassl-4536	207	9	examination	examination	NOUN
hassl-4536	207	10	,	,	PUNCT
hassl-4536	207	11	revealing	reveal	VERB
hassl-4536	207	12	that	that	SCONJ
hassl-4536	207	13	inventory	inventory	NOUN
hassl-4536	207	14	turnover	turnover	NOUN
hassl-4536	207	15	partially	partially	ADV
hassl-4536	207	16	affects	affect	VERB
hassl-4536	207	17	profitability	profitability	NOUN
hassl-4536	207	18	.	.	PUNCT
hassl-4536	208	1	alnaim	alnaim	NOUN
hassl-4536	208	2	and	and	CCONJ
hassl-4536	208	3	kouaib	kouaib	PROPN
hassl-4536	208	4	(	(	PUNCT
hassl-4536	208	5	2023	2023	NUM
hassl-4536	208	6	)	)	PUNCT
hassl-4536	208	7	investigated	investigate	VERB
hassl-4536	208	8	inventory	inventory	NOUN
hassl-4536	208	9	turnover	turnover	NOUN
hassl-4536	208	10	and	and	CCONJ
hassl-4536	208	11	firm	firm	ADJ
hassl-4536	208	12	profitability	profitability	NOUN
hassl-4536	208	13	in	in	ADP
hassl-4536	208	14	saudi	saudi	PROPN
hassl-4536	208	15	arabia	arabia	PROPN
hassl-4536	208	16	,	,	PUNCT
hassl-4536	208	17	examining	examine	VERB
hassl-4536	208	18	the	the	DET
hassl-4536	208	19	effect	effect	NOUN
hassl-4536	208	20	of	of	ADP
hassl-4536	208	21	inventory	inventory	NOUN
hassl-4536	208	22	turnover	turnover	NOUN
hassl-4536	208	23	.	.	PUNCT
hassl-4536	209	1	their	their	PRON
hassl-4536	209	2	study	study	NOUN
hassl-4536	209	3	examined	examine	VERB
hassl-4536	209	4	78	78	NUM
hassl-4536	209	5	manufacturing	manufacturing	NOUN
hassl-4536	209	6	firms	firm	NOUN
hassl-4536	209	7	listed	list	VERB
hassl-4536	209	8	on	on	ADP
hassl-4536	209	9	the	the	DET
hassl-4536	209	10	saudi	saudi	ADJ
hassl-4536	209	11	stock	stock	NOUN
hassl-4536	209	12	exchange	exchange	PROPN
hassl-4536	209	13	with	with	ADP
hassl-4536	209	14	data	datum	NOUN
hassl-4536	209	15	gathered	gather	VERB
hassl-4536	209	16	from	from	ADP
hassl-4536	209	17	2017	2017	NUM
hassl-4536	209	18	to	to	ADP
hassl-4536	209	19	2021	2021	NUM
hassl-4536	209	20	.	.	PUNCT
hassl-4536	210	1	after	after	ADP
hassl-4536	210	2	a	a	DET
hassl-4536	210	3	multiple	multiple	ADJ
hassl-4536	210	4	regression	regression	NOUN
hassl-4536	210	5	analysis	analysis	NOUN
hassl-4536	210	6	,	,	PUNCT
hassl-4536	210	7	the	the	DET
hassl-4536	210	8	results	result	NOUN
hassl-4536	210	9	revealed	reveal	VERB
hassl-4536	210	10	that	that	SCONJ
hassl-4536	210	11	inventory	inventory	NOUN
hassl-4536	210	12	turnover	turnover	NOUN
hassl-4536	210	13	significantly	significantly	ADV
hassl-4536	210	14	positively	positively	ADV
hassl-4536	210	15	impacts	impact	VERB
hassl-4536	210	16	cost	cost	NOUN
hassl-4536	210	17	and	and	CCONJ
hassl-4536	210	18	profitability	profitability	NOUN
hassl-4536	210	19	.	.	PUNCT
hassl-4536	211	1	the	the	DET
hassl-4536	211	2	study	study	NOUN
hassl-4536	211	3	argued	argue	VERB
hassl-4536	211	4	that	that	SCONJ
hassl-4536	211	5	the	the	DET
hassl-4536	211	6	price	price	NOUN
hassl-4536	211	7	is	be	AUX
hassl-4536	211	8	easily	easily	ADV
hassl-4536	211	9	manageable	manageable	ADJ
hassl-4536	211	10	,	,	PUNCT
hassl-4536	211	11	provided	provide	VERB
hassl-4536	211	12	there	there	PRON
hassl-4536	211	13	is	be	VERB
hassl-4536	211	14	also	also	ADV
hassl-4536	211	15	a	a	DET
hassl-4536	211	16	positive	positive	ADJ
hassl-4536	211	17	impact	impact	NOUN
hassl-4536	211	18	on	on	ADP
hassl-4536	211	19	profitability	profitability	NOUN
hassl-4536	211	20	(	(	PUNCT
hassl-4536	211	21	roa	roa	NOUN
hassl-4536	211	22	)	)	PUNCT
hassl-4536	211	23	despite	despite	SCONJ
hassl-4536	211	24	the	the	DET
hassl-4536	211	25	positive	positive	ADJ
hassl-4536	211	26	impact	impact	NOUN
hassl-4536	211	27	of	of	ADP
hassl-4536	211	28	inventory	inventory	NOUN
hassl-4536	211	29	turnover	turnover	NOUN
hassl-4536	211	30	on	on	ADP
hassl-4536	211	31	price	price	NOUN
hassl-4536	211	32	.	.	PUNCT
hassl-4536	212	1	most	most	ADJ
hassl-4536	212	2	studies	study	NOUN
hassl-4536	212	3	captured	capture	VERB
hassl-4536	212	4	inventory	inventory	NOUN
hassl-4536	212	5	turnover	turnover	NOUN
hassl-4536	212	6	and	and	CCONJ
hassl-4536	212	7	firm	firm	ADJ
hassl-4536	212	8	performance	performance	NOUN
hassl-4536	212	9	,	,	PUNCT
hassl-4536	212	10	using	use	VERB
hassl-4536	212	11	proxies	proxy	NOUN
hassl-4536	212	12	that	that	PRON
hassl-4536	212	13	represent	represent	VERB
hassl-4536	212	14	profitability	profitability	NOUN
hassl-4536	212	15	.	.	PUNCT
hassl-4536	213	1	some	some	DET
hassl-4536	213	2	proxies	proxy	NOUN
hassl-4536	213	3	among	among	ADP
hassl-4536	213	4	the	the	DET
hassl-4536	213	5	prior	prior	ADJ
hassl-4536	213	6	studies	study	NOUN
hassl-4536	213	7	were	be	AUX
hassl-4536	213	8	return	return	NOUN
hassl-4536	213	9	on	on	ADP
hassl-4536	213	10	assets	asset	NOUN
hassl-4536	213	11	and	and	CCONJ
hassl-4536	213	12	net	net	ADJ
hassl-4536	213	13	profit	profit	NOUN
hassl-4536	213	14	margin	margin	NOUN
hassl-4536	213	15	,	,	PUNCT
hassl-4536	213	16	both	both	PRON
hassl-4536	213	17	of	of	ADP
hassl-4536	213	18	which	which	PRON
hassl-4536	213	19	express	express	VERB
hassl-4536	213	20	profitability	profitability	NOUN
hassl-4536	213	21	.	.	PUNCT
hassl-4536	214	1	none	none	NOUN
hassl-4536	214	2	of	of	ADP
hassl-4536	214	3	these	these	DET
hassl-4536	214	4	studies	study	NOUN
hassl-4536	214	5	examines	examine	VERB
hassl-4536	214	6	the	the	DET
hassl-4536	214	7	influence	influence	NOUN
hassl-4536	214	8	of	of	ADP
hassl-4536	214	9	the	the	DET
hassl-4536	214	10	inventory	inventory	NOUN
hassl-4536	214	11	turnover	turnover	NOUN
hassl-4536	214	12	ratio	ratio	NOUN
hassl-4536	214	13	on	on	ADP
hassl-4536	214	14	the	the	DET
hassl-4536	214	15	profitability	profitability	NOUN
hassl-4536	214	16	of	of	ADP
hassl-4536	214	17	firms	firm	NOUN
hassl-4536	214	18	in	in	ADP
hassl-4536	214	19	the	the	DET
hassl-4536	214	20	agricultural	agricultural	ADJ
hassl-4536	214	21	sector	sector	NOUN
hassl-4536	214	22	.	.	PUNCT
hassl-4536	215	1	there	there	PRON
hassl-4536	215	2	is	be	VERB
hassl-4536	215	3	a	a	DET
hassl-4536	215	4	need	need	NOUN
hassl-4536	215	5	to	to	PART
hassl-4536	215	6	assess	assess	VERB
hassl-4536	215	7	this	this	DET
hassl-4536	215	8	industry	industry	NOUN
hassl-4536	215	9	,	,	PUNCT
hassl-4536	215	10	especially	especially	ADV
hassl-4536	215	11	in	in	ADP
hassl-4536	215	12	a	a	DET
hassl-4536	215	13	developing	develop	VERB
hassl-4536	215	14	economy	economy	NOUN
hassl-4536	215	15	like	like	ADP
hassl-4536	215	16	nigeria	nigeria	PROPN
hassl-4536	215	17	,	,	PUNCT
hassl-4536	215	18	which	which	PRON
hassl-4536	215	19	is	be	AUX
hassl-4536	215	20	heavily	heavily	ADV
hassl-4536	215	21	dependent	dependent	ADJ
hassl-4536	215	22	on	on	ADP
hassl-4536	215	23	the	the	DET
hassl-4536	215	24	agricultural	agricultural	ADJ
hassl-4536	215	25	sector	sector	NOUN
hassl-4536	215	26	,	,	PUNCT
hassl-4536	215	27	given	give	VERB
hassl-4536	215	28	its	its	PRON
hassl-4536	215	29	peculiarities	peculiarity	NOUN
hassl-4536	215	30	.	.	PUNCT
hassl-4536	216	1	moreover	moreover	ADV
hassl-4536	216	2	,	,	PUNCT
hassl-4536	216	3	given	give	VERB
hassl-4536	216	4	that	that	DET
hassl-4536	216	5	profitability	profitability	NOUN
hassl-4536	216	6	expresses	express	VERB
hassl-4536	216	7	the	the	DET
hassl-4536	216	8	value	value	NOUN
hassl-4536	216	9	of	of	ADP
hassl-4536	216	10	returns	return	NOUN
hassl-4536	216	11	obtained	obtain	VERB
hassl-4536	216	12	compared	compare	VERB
hassl-4536	216	13	to	to	ADP
hassl-4536	216	14	the	the	DET
hassl-4536	216	15	value	value	NOUN
hassl-4536	216	16	of	of	ADP
hassl-4536	216	17	the	the	DET
hassl-4536	216	18	investment	investment	NOUN
hassl-4536	216	19	made	make	VERB
hassl-4536	216	20	into	into	ADP
hassl-4536	216	21	a	a	DET
hassl-4536	216	22	business	business	NOUN
hassl-4536	216	23	operation	operation	NOUN
hassl-4536	216	24	,	,	PUNCT
hassl-4536	216	25	it	it	PRON
hassl-4536	216	26	can	can	AUX
hassl-4536	216	27	be	be	AUX
hassl-4536	216	28	expressed	express	VERB
hassl-4536	216	29	by	by	ADP
hassl-4536	216	30	capturing	capture	VERB
hassl-4536	216	31	inventory	inventory	NOUN
hassl-4536	216	32	-	-	PUNCT
hassl-4536	216	33	based	base	VERB
hassl-4536	216	34	elements	element	NOUN
hassl-4536	216	35	.	.	PUNCT
hassl-4536	217	1	elements	element	NOUN
hassl-4536	217	2	such	such	ADJ
hassl-4536	217	3	as	as	ADP
hassl-4536	217	4	sales	sale	NOUN
hassl-4536	217	5	express	express	VERB
hassl-4536	217	6	the	the	DET
hassl-4536	217	7	volume	volume	NOUN
hassl-4536	217	8	of	of	ADP
hassl-4536	217	9	inventory	inventory	NOUN
hassl-4536	217	10	turnover	turnover	NOUN
hassl-4536	217	11	in	in	ADP
hassl-4536	217	12	relation	relation	NOUN
hassl-4536	217	13	to	to	PART
hassl-4536	217	14	return	return	VERB
hassl-4536	217	15	on	on	ADP
hassl-4536	217	16	sales	sale	NOUN
hassl-4536	217	17	.	.	PUNCT
hassl-4536	218	1	the	the	DET
hassl-4536	218	2	return	return	NOUN
hassl-4536	218	3	on	on	ADP
hassl-4536	218	4	assets	asset	NOUN
hassl-4536	218	5	expresses	express	VERB
hassl-4536	218	6	the	the	DET
hassl-4536	218	7	inventory	inventory	NOUN
hassl-4536	218	8	value	value	NOUN
hassl-4536	218	9	as	as	ADP
hassl-4536	218	10	a	a	DET
hassl-4536	218	11	part	part	NOUN
hassl-4536	218	12	of	of	ADP
hassl-4536	218	13	current	current	ADJ
hassl-4536	218	14	assets	asset	NOUN
hassl-4536	218	15	plus	plus	CCONJ
hassl-4536	218	16	non	non	ADJ
hassl-4536	218	17	-	-	ADJ
hassl-4536	218	18	current	current	ADJ
hassl-4536	218	19	assets	asset	NOUN
hassl-4536	218	20	used	use	VERB
hassl-4536	218	21	in	in	ADP
hassl-4536	218	22	business	business	NOUN
hassl-4536	218	23	operations	operation	NOUN
hassl-4536	218	24	.	.	PUNCT
hassl-4536	219	1	the	the	DET
hassl-4536	219	2	study	study	NOUN
hassl-4536	219	3	examines	examine	VERB
hassl-4536	219	4	the	the	DET
hassl-4536	219	5	return	return	NOUN
hassl-4536	219	6	on	on	ADP
hassl-4536	219	7	equity	equity	NOUN
hassl-4536	219	8	,	,	PUNCT
hassl-4536	219	9	which	which	PRON
hassl-4536	219	10	provides	provide	VERB
hassl-4536	219	11	a	a	DET
hassl-4536	219	12	unique	unique	ADJ
hassl-4536	219	13	perspective	perspective	NOUN
hassl-4536	219	14	on	on	ADP
hassl-4536	219	15	profitability	profitability	NOUN
hassl-4536	219	16	in	in	ADP
hassl-4536	219	17	capital	capital	NOUN
hassl-4536	219	18	employed	employ	VERB
hassl-4536	219	19	plus	plus	CCONJ
hassl-4536	219	20	retained	retain	VERB
hassl-4536	219	21	earnings	earning	NOUN
hassl-4536	219	22	,	,	PUNCT
hassl-4536	219	23	in	in	ADP
hassl-4536	219	24	addition	addition	NOUN
hassl-4536	219	25	to	to	ADP
hassl-4536	219	26	these	these	DET
hassl-4536	219	27	proxies	proxy	NOUN
hassl-4536	219	28	for	for	ADP
hassl-4536	219	29	profitability	profitability	NOUN
hassl-4536	219	30	.	.	PUNCT
hassl-4536	220	1	the	the	DET
hassl-4536	220	2	study	study	NOUN
hassl-4536	220	3	expresses	express	VERB
hassl-4536	220	4	its	its	PRON
hassl-4536	220	5	hypothesis	hypothesis	NOUN
hassl-4536	220	6	in	in	ADP
hassl-4536	220	7	a	a	DET
hassl-4536	220	8	null	null	ADJ
hassl-4536	220	9	form	form	NOUN
hassl-4536	220	10	as	as	ADP
hassl-4536	220	11	h0	h0	PROPN
hassl-4536	220	12	:	:	PUNCT
hassl-4536	220	13	the	the	DET
hassl-4536	220	14	inventory	inventory	NOUN
hassl-4536	220	15	turnover	turnover	NOUN
hassl-4536	220	16	ratio	ratio	NOUN
hassl-4536	220	17	does	do	AUX
hassl-4536	220	18	not	not	PART
hassl-4536	220	19	influence	influence	VERB
hassl-4536	220	20	the	the	DET
hassl-4536	220	21	profitability	profitability	NOUN
hassl-4536	220	22	of	of	ADP
hassl-4536	220	23	listed	list	VERB
hassl-4536	220	24	agricultural	agricultural	ADJ
hassl-4536	220	25	firms	firm	NOUN
hassl-4536	220	26	in	in	ADP
hassl-4536	220	27	nigeria	nigeria	PROPN
hassl-4536	220	28	.	.	PUNCT
hassl-4536	221	1	which	which	PRON
hassl-4536	221	2	can	can	AUX
hassl-4536	221	3	further	far	ADV
hassl-4536	221	4	be	be	AUX
hassl-4536	221	5	expressed	express	VERB
hassl-4536	221	6	based	base	VERB
hassl-4536	221	7	on	on	ADP
hassl-4536	221	8	the	the	DET
hassl-4536	221	9	proxies	proxy	NOUN
hassl-4536	221	10	of	of	ADP
hassl-4536	221	11	profitability	profitability	NOUN
hassl-4536	221	12	as	as	ADP
hassl-4536	221	13	h0	h0	NOUN
hassl-4536	221	14	:	:	PUNCT
hassl-4536	221	15	the	the	DET
hassl-4536	221	16	inventory	inventory	NOUN
hassl-4536	221	17	turnover	turnover	NOUN
hassl-4536	221	18	ratio	ratio	NOUN
hassl-4536	221	19	does	do	AUX
hassl-4536	221	20	not	not	PART
hassl-4536	221	21	influence	influence	VERB
hassl-4536	221	22	the	the	DET
hassl-4536	221	23	profitability	profitability	NOUN
hassl-4536	221	24	of	of	ADP
hassl-4536	221	25	listed	list	VERB
hassl-4536	221	26	agricultural	agricultural	ADJ
hassl-4536	221	27	firms	firm	NOUN
hassl-4536	221	28	in	in	ADP
hassl-4536	221	29	nigeria	nigeria	PROPN
hassl-4536	221	30	.	.	PUNCT
hassl-4536	222	1	which	which	PRON
hassl-4536	222	2	can	can	AUX
hassl-4536	222	3	further	far	ADV
hassl-4536	222	4	be	be	AUX
hassl-4536	222	5	expressed	express	VERB
hassl-4536	222	6	based	base	VERB
hassl-4536	222	7	on	on	ADP
hassl-4536	222	8	the	the	DET
hassl-4536	222	9	proxies	proxy	NOUN
hassl-4536	222	10	of	of	ADP
hassl-4536	222	11	profitability	profitability	NOUN
hassl-4536	222	12	as	as	ADP
hassl-4536	222	13	h01	h01	NOUN
hassl-4536	222	14	:	:	PUNCT
hassl-4536	222	15	the	the	DET
hassl-4536	222	16	inventory	inventory	NOUN
hassl-4536	222	17	turnover	turnover	NOUN
hassl-4536	222	18	ratio	ratio	NOUN
hassl-4536	222	19	does	do	AUX
hassl-4536	222	20	not	not	PART
hassl-4536	222	21	have	have	VERB
hassl-4536	222	22	an	an	DET
hassl-4536	222	23	impact	impact	NOUN
hassl-4536	222	24	on	on	ADP
hassl-4536	222	25	the	the	DET
hassl-4536	222	26	return	return	NOUN
hassl-4536	222	27	on	on	ADP
hassl-4536	222	28	assets	asset	NOUN
hassl-4536	222	29	of	of	ADP
hassl-4536	222	30	listed	list	VERB
hassl-4536	222	31	agricultural	agricultural	ADJ
hassl-4536	222	32	firms	firm	NOUN
hassl-4536	222	33	in	in	ADP
hassl-4536	222	34	nigeria	nigeria	PROPN
hassl-4536	222	35	.	.	PUNCT
hassl-4536	223	1	h02	h02	PROPN
hassl-4536	223	2	:	:	PUNCT
hassl-4536	223	3	the	the	DET
hassl-4536	223	4	inventory	inventory	NOUN
hassl-4536	223	5	turnover	turnover	NOUN
hassl-4536	223	6	ratio	ratio	NOUN
hassl-4536	223	7	does	do	AUX
hassl-4536	223	8	not	not	PART
hassl-4536	223	9	have	have	VERB
hassl-4536	223	10	an	an	DET
hassl-4536	223	11	impact	impact	NOUN
hassl-4536	223	12	on	on	ADP
hassl-4536	223	13	the	the	DET
hassl-4536	223	14	return	return	NOUN
hassl-4536	223	15	on	on	ADP
hassl-4536	223	16	equity	equity	NOUN
hassl-4536	223	17	of	of	ADP
hassl-4536	223	18	listed	list	VERB
hassl-4536	223	19	agricultural	agricultural	ADJ
hassl-4536	223	20	firms	firm	NOUN
hassl-4536	223	21	in	in	ADP
hassl-4536	223	22	nigeria	nigeria	PROPN
hassl-4536	223	23	.	.	PUNCT
hassl-4536	224	1	h03	h03	NOUN
hassl-4536	224	2	:	:	PUNCT
hassl-4536	224	3	inventory	inventory	NOUN
hassl-4536	224	4	turnover	turnover	NOUN
hassl-4536	224	5	ratio	ratio	NOUN
hassl-4536	224	6	does	do	AUX
hassl-4536	224	7	not	not	PART
hassl-4536	224	8	have	have	VERB
hassl-4536	224	9	an	an	DET
hassl-4536	224	10	impact	impact	NOUN
hassl-4536	224	11	on	on	ADP
hassl-4536	224	12	the	the	DET
hassl-4536	224	13	return	return	NOUN
hassl-4536	224	14	on	on	ADP
hassl-4536	224	15	sales	sale	NOUN
hassl-4536	224	16	of	of	ADP
hassl-4536	224	17	listed	list	VERB
hassl-4536	224	18	agricultural	agricultural	ADJ
hassl-4536	224	19	firms	firm	NOUN
hassl-4536	224	20	in	in	ADP
hassl-4536	224	21	nigeria	nigeria	PROPN
hassl-4536	224	22	.	.	PUNCT
hassl-4536	225	1	2.4	2.4	NUM
hassl-4536	225	2	.	.	PUNCT
hassl-4536	226	1	conceptual	conceptual	ADJ
hassl-4536	226	2	framework	framework	NOUN
hassl-4536	226	3	figure	figure	NOUN
hassl-4536	226	4	1	1	NUM
hassl-4536	226	5	illustrates	illustrate	VERB
hassl-4536	226	6	a	a	DET
hassl-4536	226	7	conceptual	conceptual	ADJ
hassl-4536	226	8	framework	framework	NOUN
hassl-4536	226	9	showing	show	VERB
hassl-4536	226	10	the	the	DET
hassl-4536	226	11	relationship	relationship	NOUN
hassl-4536	226	12	between	between	ADP
hassl-4536	226	13	inventory	inventory	NOUN
hassl-4536	226	14	turnover	turnover	NOUN
hassl-4536	226	15	ratio	ratio	NOUN
hassl-4536	226	16	and	and	CCONJ
hassl-4536	226	17	profitability	profitability	NOUN
hassl-4536	226	18	,	,	PUNCT
hassl-4536	226	19	and	and	CCONJ
hassl-4536	226	20	how	how	SCONJ
hassl-4536	226	21	profitability	profitability	NOUN
hassl-4536	226	22	is	be	AUX
hassl-4536	226	23	measured	measure	VERB
hassl-4536	226	24	using	use	VERB
hassl-4536	226	25	three	three	NUM
hassl-4536	226	26	key	key	ADJ
hassl-4536	226	27	financial	financial	ADJ
hassl-4536	226	28	performance	performance	NOUN
hassl-4536	226	29	indicators	indicator	NOUN
hassl-4536	226	30	,	,	PUNCT
hassl-4536	226	31	which	which	PRON
hassl-4536	226	32	include	include	VERB
hassl-4536	226	33	return	return	NOUN
hassl-4536	226	34	on	on	ADP
hassl-4536	226	35	assets	asset	NOUN
hassl-4536	226	36	,	,	PUNCT
hassl-4536	226	37	return	return	VERB
hassl-4536	226	38	on	on	ADP
hassl-4536	226	39	equity	equity	NOUN
hassl-4536	226	40	,	,	PUNCT
hassl-4536	226	41	and	and	CCONJ
hassl-4536	226	42	return	return	VERB
hassl-4536	226	43	on	on	ADP
hassl-4536	226	44	sales	sale	NOUN
hassl-4536	226	45	.	.	PUNCT
hassl-4536	227	1	figure	figure	NOUN
hassl-4536	227	2	1	1	NUM
hassl-4536	227	3	.	.	PUNCT
hassl-4536	228	1	the	the	DET
hassl-4536	228	2	conceptual	conceptual	ADJ
hassl-4536	228	3	model	model	NOUN
hassl-4536	228	4	illustrates	illustrate	VERB
hassl-4536	228	5	the	the	DET
hassl-4536	228	6	relationship	relationship	NOUN
hassl-4536	228	7	between	between	ADP
hassl-4536	228	8	the	the	DET
hassl-4536	228	9	independent	independent	ADJ
hassl-4536	228	10	variable	variable	NOUN
hassl-4536	228	11	and	and	CCONJ
hassl-4536	228	12	the	the	DET
hassl-4536	228	13	dependent	dependent	ADJ
hassl-4536	228	14	variable	variable	NOUN
hassl-4536	228	15	in	in	ADP
hassl-4536	228	16	its	its	PRON
hassl-4536	228	17	proxies	proxy	NOUN
hassl-4536	228	18	.	.	PUNCT
hassl-4536	229	1	humanities	humanity	NOUN
hassl-4536	229	2	and	and	CCONJ
hassl-4536	229	3	social	social	ADJ
hassl-4536	229	4	sciences	science	NOUN
hassl-4536	229	5	letters	letter	NOUN
hassl-4536	229	6	,	,	PUNCT
hassl-4536	229	7	2025	2025	NUM
hassl-4536	229	8	,	,	PUNCT
hassl-4536	229	9	13(4	13(4	NUM
hassl-4536	229	10	):	):	PUNCT
hassl-4536	229	11	1596	1596	NUM
hassl-4536	229	12	-	-	SYM
hassl-4536	229	13	1614	1614	NUM
hassl-4536	229	14	1603	1603	NUM
hassl-4536	229	15	©	©	PROPN
hassl-4536	229	16	2025	2025	NUM
hassl-4536	229	17	conscientia	conscientia	PROPN
hassl-4536	229	18	beam	beam	PROPN
hassl-4536	229	19	.	.	PUNCT
hassl-4536	230	1	all	all	DET
hassl-4536	230	2	rights	right	NOUN
hassl-4536	230	3	reserved	reserve	VERB
hassl-4536	230	4	.	.	PUNCT
hassl-4536	231	1	3	3	X
hassl-4536	231	2	.	.	X
hassl-4536	231	3	methodology	methodology	NOUN
hassl-4536	231	4	3.1	3.1	NUM
hassl-4536	231	5	.	.	PUNCT
hassl-4536	232	1	research	research	NOUN
hassl-4536	232	2	design	design	NOUN
hassl-4536	232	3	the	the	DET
hassl-4536	232	4	study	study	NOUN
hassl-4536	232	5	explains	explain	VERB
hassl-4536	232	6	the	the	DET
hassl-4536	232	7	causal	causal	ADJ
hassl-4536	232	8	effect	effect	NOUN
hassl-4536	232	9	of	of	ADP
hassl-4536	232	10	the	the	DET
hassl-4536	232	11	independent	independent	ADJ
hassl-4536	232	12	variable	variable	NOUN
hassl-4536	232	13	x	x	PUNCT
hassl-4536	232	14	on	on	ADP
hassl-4536	232	15	the	the	DET
hassl-4536	232	16	dependent	dependent	ADJ
hassl-4536	232	17	variable	variable	ADJ
hassl-4536	232	18	y	y	PROPN
hassl-4536	232	19	,	,	PUNCT
hassl-4536	232	20	which	which	PRON
hassl-4536	232	21	depicts	depict	VERB
hassl-4536	232	22	a	a	DET
hassl-4536	232	23	causal	causal	ADJ
hassl-4536	232	24	relationship	relationship	NOUN
hassl-4536	232	25	.	.	PUNCT
hassl-4536	233	1	therefore	therefore	ADV
hassl-4536	233	2	,	,	PUNCT
hassl-4536	233	3	a	a	DET
hassl-4536	233	4	causal	causal	ADJ
hassl-4536	233	5	research	research	NOUN
hassl-4536	233	6	design	design	NOUN
hassl-4536	233	7	was	be	AUX
hassl-4536	233	8	adopted	adopt	VERB
hassl-4536	233	9	for	for	ADP
hassl-4536	233	10	this	this	DET
hassl-4536	233	11	study	study	NOUN
hassl-4536	233	12	to	to	PART
hassl-4536	233	13	explain	explain	VERB
hassl-4536	233	14	the	the	DET
hassl-4536	233	15	effect	effect	NOUN
hassl-4536	233	16	of	of	ADP
hassl-4536	233	17	inventory	inventory	NOUN
hassl-4536	233	18	turnover	turnover	NOUN
hassl-4536	233	19	on	on	ADP
hassl-4536	233	20	profitability	profitability	NOUN
hassl-4536	233	21	.	.	PUNCT
hassl-4536	234	1	data	datum	NOUN
hassl-4536	234	2	was	be	AUX
hassl-4536	234	3	gathered	gather	VERB
hassl-4536	234	4	quarterly	quarterly	ADV
hassl-4536	234	5	across	across	ADP
hassl-4536	234	6	six	six	NUM
hassl-4536	234	7	years	year	NOUN
hassl-4536	234	8	for	for	ADP
hassl-4536	234	9	a	a	DET
hassl-4536	234	10	larger	large	ADJ
hassl-4536	234	11	sample	sample	NOUN
hassl-4536	234	12	of	of	ADP
hassl-4536	234	13	data	datum	NOUN
hassl-4536	234	14	frequency	frequency	NOUN
hassl-4536	234	15	.	.	PUNCT
hassl-4536	235	1	this	this	PRON
hassl-4536	235	2	was	be	AUX
hassl-4536	235	3	employed	employ	VERB
hassl-4536	235	4	by	by	ADP
hassl-4536	235	5	collecting	collect	VERB
hassl-4536	235	6	data	datum	NOUN
hassl-4536	235	7	over	over	ADP
hassl-4536	235	8	24	24	NUM
hassl-4536	235	9	quarters	quarter	NOUN
hassl-4536	235	10	from	from	ADP
hassl-4536	235	11	2018	2018	NUM
hassl-4536	235	12	to	to	ADP
hassl-4536	235	13	2023	2023	NUM
hassl-4536	235	14	as	as	ADP
hassl-4536	235	15	a	a	DET
hassl-4536	235	16	quarterly	quarterly	ADJ
hassl-4536	235	17	analysis	analysis	NOUN
hassl-4536	235	18	.	.	PUNCT
hassl-4536	236	1	the	the	DET
hassl-4536	236	2	quarterly	quarterly	ADJ
hassl-4536	236	3	data	data	NOUN
hassl-4536	236	4	extraction	extraction	NOUN
hassl-4536	236	5	for	for	ADP
hassl-4536	236	6	analysis	analysis	NOUN
hassl-4536	236	7	is	be	AUX
hassl-4536	236	8	based	base	VERB
hassl-4536	236	9	on	on	ADP
hassl-4536	236	10	the	the	DET
hassl-4536	236	11	minimum	minimum	ADJ
hassl-4536	236	12	observation	observation	NOUN
hassl-4536	236	13	requirement	requirement	NOUN
hassl-4536	236	14	needed	need	VERB
hassl-4536	236	15	for	for	ADP
hassl-4536	236	16	a	a	DET
hassl-4536	236	17	good	good	ADJ
hassl-4536	236	18	panel	panel	NOUN
hassl-4536	236	19	regression	regression	VERB
hassl-4536	236	20	analysis	analysis	NOUN
hassl-4536	236	21	in	in	ADP
hassl-4536	236	22	ols	ol	NOUN
hassl-4536	236	23	regression	regression	NOUN
hassl-4536	236	24	.	.	PUNCT
hassl-4536	237	1	a	a	DET
hassl-4536	237	2	combination	combination	NOUN
hassl-4536	237	3	of	of	ADP
hassl-4536	237	4	six	six	NUM
hassl-4536	237	5	and	and	CCONJ
hassl-4536	237	6	five	five	NUM
hassl-4536	237	7	firms	firm	NOUN
hassl-4536	237	8	would	would	AUX
hassl-4536	237	9	produce	produce	VERB
hassl-4536	237	10	a	a	DET
hassl-4536	237	11	thirty	thirty	NUM
hassl-4536	237	12	-	-	PUNCT
hassl-4536	237	13	year	year	NOUN
hassl-4536	237	14	frame	frame	NOUN
hassl-4536	237	15	observation	observation	NOUN
hassl-4536	237	16	,	,	PUNCT
hassl-4536	237	17	which	which	PRON
hassl-4536	237	18	is	be	AUX
hassl-4536	237	19	not	not	PART
hassl-4536	237	20	ideal	ideal	ADJ
hassl-4536	237	21	.	.	PUNCT
hassl-4536	238	1	given	give	VERB
hassl-4536	238	2	that	that	SCONJ
hassl-4536	238	3	the	the	DET
hassl-4536	238	4	number	number	NOUN
hassl-4536	238	5	of	of	ADP
hassl-4536	238	6	available	available	ADJ
hassl-4536	238	7	agricultural	agricultural	ADJ
hassl-4536	238	8	listed	list	VERB
hassl-4536	238	9	firms	firm	NOUN
hassl-4536	238	10	in	in	ADP
hassl-4536	238	11	the	the	DET
hassl-4536	238	12	nigerian	nigerian	ADJ
hassl-4536	238	13	exchange	exchange	NOUN
hassl-4536	238	14	group	group	NOUN
hassl-4536	238	15	is	be	AUX
hassl-4536	238	16	limited	limit	VERB
hassl-4536	238	17	to	to	ADP
hassl-4536	238	18	five	five	NUM
hassl-4536	238	19	,	,	PUNCT
hassl-4536	238	20	and	and	CCONJ
hassl-4536	238	21	considering	consider	VERB
hassl-4536	238	22	the	the	DET
hassl-4536	238	23	need	need	NOUN
hassl-4536	238	24	for	for	ADP
hassl-4536	238	25	a	a	DET
hassl-4536	238	26	detailed	detailed	ADJ
hassl-4536	238	27	analysis	analysis	NOUN
hassl-4536	238	28	of	of	ADP
hassl-4536	238	29	a	a	DET
hassl-4536	238	30	frequent	frequent	ADJ
hassl-4536	238	31	operational	operational	ADJ
hassl-4536	238	32	variable	variable	NOUN
hassl-4536	238	33	like	like	ADP
hassl-4536	238	34	inventory	inventory	NOUN
hassl-4536	238	35	turnover	turnover	NOUN
hassl-4536	238	36	,	,	PUNCT
hassl-4536	238	37	it	it	PRON
hassl-4536	238	38	is	be	AUX
hassl-4536	238	39	ideal	ideal	ADJ
hassl-4536	238	40	to	to	PART
hassl-4536	238	41	focus	focus	VERB
hassl-4536	238	42	on	on	ADP
hassl-4536	238	43	the	the	DET
hassl-4536	238	44	least	least	ADJ
hassl-4536	238	45	periodic	periodic	ADJ
hassl-4536	238	46	reporting	reporting	NOUN
hassl-4536	238	47	,	,	PUNCT
hassl-4536	238	48	which	which	PRON
hassl-4536	238	49	is	be	AUX
hassl-4536	238	50	usually	usually	ADV
hassl-4536	238	51	quarterly	quarterly	ADJ
hassl-4536	238	52	.	.	PUNCT
hassl-4536	239	1	the	the	DET
hassl-4536	239	2	quarterly	quarterly	ADJ
hassl-4536	239	3	analysis	analysis	NOUN
hassl-4536	239	4	further	far	ADV
hassl-4536	239	5	provides	provide	VERB
hassl-4536	239	6	insights	insight	NOUN
hassl-4536	239	7	into	into	ADP
hassl-4536	239	8	the	the	DET
hassl-4536	239	9	influence	influence	NOUN
hassl-4536	239	10	of	of	ADP
hassl-4536	239	11	inventory	inventory	NOUN
hassl-4536	239	12	turnover	turnover	NOUN
hassl-4536	239	13	within	within	ADP
hassl-4536	239	14	a	a	DET
hassl-4536	239	15	year	year	NOUN
hassl-4536	239	16	.	.	PUNCT
hassl-4536	240	1	the	the	DET
hassl-4536	240	2	selected	select	VERB
hassl-4536	240	3	years	year	NOUN
hassl-4536	240	4	(	(	PUNCT
hassl-4536	240	5	2018	2018	NUM
hassl-4536	240	6	to	to	ADP
hassl-4536	240	7	2023	2023	NUM
hassl-4536	240	8	)	)	PUNCT
hassl-4536	240	9	are	be	AUX
hassl-4536	240	10	chosen	choose	VERB
hassl-4536	240	11	to	to	PART
hassl-4536	240	12	maintain	maintain	VERB
hassl-4536	240	13	data	data	NOUN
hassl-4536	240	14	consistency	consistency	NOUN
hassl-4536	240	15	,	,	PUNCT
hassl-4536	240	16	as	as	SCONJ
hassl-4536	240	17	data	datum	NOUN
hassl-4536	240	18	from	from	ADP
hassl-4536	240	19	some	some	DET
hassl-4536	240	20	years	year	NOUN
hassl-4536	240	21	were	be	AUX
hassl-4536	240	22	unavailable	unavailable	ADJ
hassl-4536	240	23	.	.	PUNCT
hassl-4536	241	1	3.2	3.2	NUM
hassl-4536	241	2	.	.	PUNCT
hassl-4536	242	1	population	population	NOUN
hassl-4536	242	2	of	of	ADP
hassl-4536	242	3	study	study	NOUN
hassl-4536	242	4	and	and	CCONJ
hassl-4536	242	5	sampling	sample	VERB
hassl-4536	242	6	the	the	DET
hassl-4536	242	7	target	target	NOUN
hassl-4536	242	8	population	population	NOUN
hassl-4536	242	9	was	be	AUX
hassl-4536	242	10	all	all	DET
hassl-4536	242	11	the	the	DET
hassl-4536	242	12	top	top	ADJ
hassl-4536	242	13	agricultural	agricultural	ADJ
hassl-4536	242	14	firms	firm	NOUN
hassl-4536	242	15	in	in	ADP
hassl-4536	242	16	nigeria	nigeria	PROPN
hassl-4536	242	17	.	.	PUNCT
hassl-4536	243	1	however	however	ADV
hassl-4536	243	2	,	,	PUNCT
hassl-4536	243	3	within	within	ADP
hassl-4536	243	4	six	six	NUM
hassl-4536	243	5	years	year	NOUN
hassl-4536	243	6	,	,	PUNCT
hassl-4536	243	7	the	the	DET
hassl-4536	243	8	sample	sample	NOUN
hassl-4536	243	9	population	population	NOUN
hassl-4536	243	10	consisted	consist	VERB
hassl-4536	243	11	of	of	ADP
hassl-4536	243	12	all	all	DET
hassl-4536	243	13	the	the	DET
hassl-4536	243	14	agricultural	agricultural	ADJ
hassl-4536	243	15	firms	firm	NOUN
hassl-4536	243	16	listed	list	VERB
hassl-4536	243	17	on	on	ADP
hassl-4536	243	18	the	the	DET
hassl-4536	243	19	nigerian	nigerian	ADJ
hassl-4536	243	20	exchange	exchange	NOUN
hassl-4536	243	21	group	group	NOUN
hassl-4536	243	22	.	.	PUNCT
hassl-4536	244	1	only	only	ADV
hassl-4536	244	2	five	five	NUM
hassl-4536	244	3	agricultural	agricultural	ADJ
hassl-4536	244	4	firms	firm	NOUN
hassl-4536	244	5	were	be	AUX
hassl-4536	244	6	listed	list	VERB
hassl-4536	244	7	on	on	ADP
hassl-4536	244	8	the	the	DET
hassl-4536	244	9	nigerian	nigerian	ADJ
hassl-4536	244	10	stock	stock	NOUN
hassl-4536	244	11	exchange	exchange	NOUN
hassl-4536	244	12	during	during	ADP
hassl-4536	244	13	that	that	DET
hassl-4536	244	14	period	period	NOUN
hassl-4536	244	15	.	.	PUNCT
hassl-4536	245	1	the	the	DET
hassl-4536	245	2	details	detail	NOUN
hassl-4536	245	3	are	be	AUX
hassl-4536	245	4	revealed	reveal	VERB
hassl-4536	245	5	in	in	ADP
hassl-4536	245	6	table	table	NOUN
hassl-4536	245	7	1	1	NUM
hassl-4536	245	8	.	.	PUNCT
hassl-4536	246	1	the	the	DET
hassl-4536	246	2	study	study	NOUN
hassl-4536	246	3	adopted	adopt	VERB
hassl-4536	246	4	a	a	DET
hassl-4536	246	5	consensus	consensus	NOUN
hassl-4536	246	6	approach	approach	NOUN
hassl-4536	246	7	by	by	ADP
hassl-4536	246	8	examining	examine	VERB
hassl-4536	246	9	the	the	DET
hassl-4536	246	10	entire	entire	ADJ
hassl-4536	246	11	number	number	NOUN
hassl-4536	246	12	listed	list	VERB
hassl-4536	246	13	on	on	ADP
hassl-4536	246	14	the	the	DET
hassl-4536	246	15	nigerian	nigerian	ADJ
hassl-4536	246	16	stock	stock	NOUN
hassl-4536	246	17	exchange	exchange	PROPN
hassl-4536	246	18	,	,	PUNCT
hassl-4536	246	19	which	which	PRON
hassl-4536	246	20	represents	represent	VERB
hassl-4536	246	21	100	100	NUM
hassl-4536	246	22	%	%	NOUN
hassl-4536	246	23	of	of	ADP
hassl-4536	246	24	the	the	DET
hassl-4536	246	25	total	total	ADJ
hassl-4536	246	26	sample	sample	NOUN
hassl-4536	246	27	population	population	NOUN
hassl-4536	246	28	.	.	PUNCT
hassl-4536	247	1	table	table	NOUN
hassl-4536	247	2	1	1	NUM
hassl-4536	247	3	.	.	NUM
hassl-4536	247	4	examined	examine	VERB
hassl-4536	247	5	agriculture	agriculture	NOUN
hassl-4536	247	6	organisations	organisation	NOUN
hassl-4536	247	7	and	and	CCONJ
hassl-4536	247	8	the	the	DET
hassl-4536	247	9	year	year	NOUN
hassl-4536	247	10	of	of	ADP
hassl-4536	247	11	listing	list	VERB
hassl-4536	247	12	in	in	ADP
hassl-4536	247	13	the	the	DET
hassl-4536	247	14	nigerian	nigerian	ADJ
hassl-4536	247	15	exchange	exchange	NOUN
hassl-4536	247	16	group	group	NOUN
hassl-4536	247	17	s	s	PROPN
hassl-4536	247	18	/	/	SYM
hassl-4536	247	19	n	n	PRON
hassl-4536	247	20	organisation	organisation	NOUN
hassl-4536	247	21	listed	list	VERB
hassl-4536	247	22	on	on	ADP
hassl-4536	247	23	1	1	NUM
hassl-4536	247	24	ellah	ellah	PROPN
hassl-4536	247	25	lakes	lakes	PROPN
hassl-4536	247	26	plc	plc	PROPN
hassl-4536	247	27	1993	1993	NUM
hassl-4536	247	28	2	2	NUM
hassl-4536	247	29	ftn	ftn	PROPN
hassl-4536	247	30	cocoa	cocoa	NOUN
hassl-4536	247	31	processor	processor	PROPN
hassl-4536	247	32	plc	plc	PROPN
hassl-4536	247	33	2008	2008	NUM
hassl-4536	247	34	3	3	NUM
hassl-4536	247	35	livestock	livestock	NOUN
hassl-4536	247	36	feeds	feed	VERB
hassl-4536	247	37	plc	plc	PROPN
hassl-4536	247	38	1978	1978	NUM
hassl-4536	247	39	4	4	NUM
hassl-4536	247	40	okomu	okomu	NOUN
hassl-4536	247	41	oil	oil	NOUN
hassl-4536	247	42	palm	palm	PROPN
hassl-4536	247	43	plc	plc	PROPN
hassl-4536	247	44	1997	1997	NUM
hassl-4536	247	45	5	5	NUM
hassl-4536	247	46	presco	presco	PROPN
hassl-4536	247	47	plc	plc	PROPN
hassl-4536	247	48	2002	2002	NUM
hassl-4536	247	49	the	the	DET
hassl-4536	247	50	study	study	NOUN
hassl-4536	247	51	made	make	VERB
hassl-4536	247	52	quarterly	quarterly	ADJ
hassl-4536	247	53	observations	observation	NOUN
hassl-4536	247	54	,	,	PUNCT
hassl-4536	247	55	which	which	PRON
hassl-4536	247	56	is	be	AUX
hassl-4536	247	57	unique	unique	ADJ
hassl-4536	247	58	compared	compare	VERB
hassl-4536	247	59	to	to	ADP
hassl-4536	247	60	previous	previous	ADJ
hassl-4536	247	61	studies	study	NOUN
hassl-4536	247	62	.	.	PUNCT
hassl-4536	248	1	with	with	ADP
hassl-4536	248	2	this	this	DET
hassl-4536	248	3	approach	approach	NOUN
hassl-4536	248	4	,	,	PUNCT
hassl-4536	248	5	a	a	DET
hassl-4536	248	6	six	six	NUM
hassl-4536	248	7	-	-	PUNCT
hassl-4536	248	8	year	year	NOUN
hassl-4536	248	9	observation	observation	NOUN
hassl-4536	248	10	period	period	NOUN
hassl-4536	248	11	becomes	become	VERB
hassl-4536	248	12	24	24	NUM
hassl-4536	248	13	,	,	PUNCT
hassl-4536	248	14	since	since	SCONJ
hassl-4536	248	15	each	each	DET
hassl-4536	248	16	year	year	NOUN
hassl-4536	248	17	has	have	VERB
hassl-4536	248	18	four	four	NUM
hassl-4536	248	19	observations	observation	NOUN
hassl-4536	248	20	.	.	PUNCT
hassl-4536	249	1	twenty	twenty	NUM
hassl-4536	249	2	-	-	PUNCT
hassl-4536	249	3	four	four	NUM
hassl-4536	249	4	quarterly	quarterly	ADJ
hassl-4536	249	5	observations	observation	NOUN
hassl-4536	249	6	across	across	ADP
hassl-4536	249	7	five	five	NUM
hassl-4536	249	8	firms	firm	NOUN
hassl-4536	249	9	would	would	AUX
hassl-4536	249	10	produce	produce	VERB
hassl-4536	249	11	120	120	NUM
hassl-4536	249	12	firm	firm	ADJ
hassl-4536	249	13	-	-	PUNCT
hassl-4536	249	14	quarterly	quarterly	ADJ
hassl-4536	249	15	observations	observation	NOUN
hassl-4536	249	16	(	(	PUNCT
hassl-4536	249	17	see	see	VERB
hassl-4536	249	18	table	table	NOUN
hassl-4536	249	19	2	2	NUM
hassl-4536	249	20	)	)	PUNCT
hassl-4536	249	21	.	.	PUNCT
hassl-4536	250	1	humanities	humanity	NOUN
hassl-4536	250	2	and	and	CCONJ
hassl-4536	250	3	social	social	ADJ
hassl-4536	250	4	sciences	science	NOUN
hassl-4536	250	5	letters	letter	NOUN
hassl-4536	250	6	,	,	PUNCT
hassl-4536	250	7	2025	2025	NUM
hassl-4536	250	8	,	,	PUNCT
hassl-4536	250	9	13(4	13(4	NUM
hassl-4536	250	10	):	):	PUNCT
hassl-4536	250	11	1596	1596	NUM
hassl-4536	250	12	-	-	SYM
hassl-4536	250	13	1614	1614	NUM
hassl-4536	250	14	1604	1604	NUM
hassl-4536	250	15	©	©	PROPN
hassl-4536	250	16	2025	2025	NUM
hassl-4536	250	17	conscientia	conscientia	PROPN
hassl-4536	250	18	beam	beam	PROPN
hassl-4536	250	19	.	.	PUNCT
hassl-4536	251	1	all	all	DET
hassl-4536	251	2	rights	right	NOUN
hassl-4536	251	3	reserved	reserve	VERB
hassl-4536	251	4	.	.	PUNCT
hassl-4536	252	1	table	table	NOUN
hassl-4536	252	2	2	2	NUM
hassl-4536	252	3	.	.	PUNCT
hassl-4536	253	1	data	datum	NOUN
hassl-4536	253	2	collected	collect	VERB
hassl-4536	253	3	for	for	ADP
hassl-4536	253	4	each	each	DET
hassl-4536	253	5	listed	list	VERB
hassl-4536	253	6	company	company	NOUN
hassl-4536	253	7	per	per	ADP
hassl-4536	253	8	quarter	quarter	NOUN
hassl-4536	253	9	for	for	ADP
hassl-4536	253	10	six	six	NUM
hassl-4536	253	11	years	year	NOUN
hassl-4536	253	12	firms	firm	NOUN
hassl-4536	253	13	2018	2018	NUM
hassl-4536	253	14	2019	2019	NUM
hassl-4536	253	15	2020	2020	NUM
hassl-4536	253	16	2021	2021	NUM
hassl-4536	253	17	2022	2022	NUM
hassl-4536	253	18	2023	2023	NUM
hassl-4536	253	19	q	q	NOUN
hassl-4536	253	20	1	1	NUM
hassl-4536	253	21	q	q	SYM
hassl-4536	253	22	2	2	NUM
hassl-4536	253	23	q	q	NOUN
hassl-4536	253	24	3	3	NUM
hassl-4536	253	25	q	q	NOUN
hassl-4536	253	26	4	4	NUM
hassl-4536	253	27	q	q	NOUN
hassl-4536	253	28	1	1	NUM
hassl-4536	253	29	q	q	SYM
hassl-4536	253	30	2	2	NUM
hassl-4536	253	31	q	q	NOUN
hassl-4536	253	32	3	3	NUM
hassl-4536	253	33	q	q	NOUN
hassl-4536	253	34	4	4	NUM
hassl-4536	253	35	q	q	NOUN
hassl-4536	253	36	1	1	NUM
hassl-4536	253	37	q	q	SYM
hassl-4536	253	38	2	2	NUM
hassl-4536	253	39	q	q	NOUN
hassl-4536	253	40	3	3	NUM
hassl-4536	253	41	q	q	NOUN
hassl-4536	253	42	4	4	NUM
hassl-4536	253	43	q	q	NOUN
hassl-4536	253	44	1	1	NUM
hassl-4536	253	45	q	q	SYM
hassl-4536	253	46	2	2	NUM
hassl-4536	253	47	q	q	NOUN
hassl-4536	253	48	3	3	NUM
hassl-4536	253	49	q	q	NOUN
hassl-4536	253	50	4	4	NUM
hassl-4536	253	51	q	q	NOUN
hassl-4536	253	52	1	1	NUM
hassl-4536	253	53	q	q	SYM
hassl-4536	253	54	2	2	NUM
hassl-4536	253	55	q3	q3	NOUN
hassl-4536	253	56	q	q	NOUN
hassl-4536	253	57	4	4	NUM
hassl-4536	253	58	q	q	NOUN
hassl-4536	253	59	1	1	NUM
hassl-4536	253	60	q	q	SYM
hassl-4536	253	61	2	2	NUM
hassl-4536	253	62	q	q	NOUN
hassl-4536	253	63	3	3	NUM
hassl-4536	253	64	q	q	NOUN
hassl-4536	253	65	4	4	NUM
hassl-4536	253	66	1	1	NUM
hassl-4536	253	67	ellah	ellah	PROPN
hassl-4536	253	68	lakes	lakes	PROPN
hassl-4536	253	69	plc	plc	PROPN
hassl-4536	253	70	2	2	NUM
hassl-4536	253	71	ftn	ftn	PROPN
hassl-4536	253	72	cocoa	cocoa	PROPN
hassl-4536	253	73	plc	plc	PROPN
hassl-4536	253	74	3	3	NUM
hassl-4536	253	75	livestock	livestock	NOUN
hassl-4536	253	76	feeds	feed	VERB
hassl-4536	253	77	plc	plc	PROPN
hassl-4536	253	78	4	4	NUM
hassl-4536	253	79	okomu	okomu	NOUN
hassl-4536	253	80	oil	oil	NOUN
hassl-4536	253	81	palm	palm	PROPN
hassl-4536	253	82	plc	plc	PROPN
hassl-4536	253	83	5	5	NUM
hassl-4536	253	84	presco	presco	NOUN
hassl-4536	253	85	note	note	NOUN
hassl-4536	253	86	:	:	PUNCT
hassl-4536	253	87	data	datum	NOUN
hassl-4536	253	88	per	per	ADP
hassl-4536	253	89	quarter	quarter	NOUN
hassl-4536	253	90	for	for	ADP
hassl-4536	253	91	every	every	DET
hassl-4536	253	92	year	year	NOUN
hassl-4536	253	93	represented	represent	VERB
hassl-4536	253	94	by	by	ADP
hassl-4536	253	95	(	(	PUNCT
hassl-4536	253	96	+	+	CCONJ
hassl-4536	253	97	)	)	PUNCT
hassl-4536	253	98	.	.	PUNCT
hassl-4536	254	1	humanities	humanity	NOUN
hassl-4536	254	2	and	and	CCONJ
hassl-4536	254	3	social	social	ADJ
hassl-4536	254	4	sciences	science	NOUN
hassl-4536	254	5	letters	letter	NOUN
hassl-4536	254	6	,	,	PUNCT
hassl-4536	254	7	2025	2025	NUM
hassl-4536	254	8	,	,	PUNCT
hassl-4536	254	9	13(4	13(4	NUM
hassl-4536	254	10	):	):	PUNCT
hassl-4536	254	11	1596	1596	NUM
hassl-4536	254	12	-	-	SYM
hassl-4536	254	13	1614	1614	NUM
hassl-4536	254	14	1605	1605	NUM
hassl-4536	254	15	©	©	PROPN
hassl-4536	254	16	2025	2025	NUM
hassl-4536	254	17	conscientia	conscientia	PROPN
hassl-4536	254	18	beam	beam	PROPN
hassl-4536	254	19	.	.	PUNCT
hassl-4536	255	1	all	all	DET
hassl-4536	255	2	rights	right	NOUN
hassl-4536	255	3	reserved	reserve	VERB
hassl-4536	255	4	.	.	PUNCT
hassl-4536	256	1	the	the	DET
hassl-4536	256	2	choice	choice	NOUN
hassl-4536	256	3	of	of	ADP
hassl-4536	256	4	these	these	DET
hassl-4536	256	5	firms	firm	NOUN
hassl-4536	256	6	was	be	AUX
hassl-4536	256	7	based	base	VERB
hassl-4536	256	8	on	on	ADP
hassl-4536	256	9	past	past	ADJ
hassl-4536	256	10	studies	study	NOUN
hassl-4536	256	11	undertaken	undertake	VERB
hassl-4536	256	12	by	by	ADP
hassl-4536	256	13	acosta	acosta	PROPN
hassl-4536	256	14	,	,	PUNCT
hassl-4536	256	15	cano	cano	PROPN
hassl-4536	256	16	,	,	PUNCT
hassl-4536	256	17	peña	peña	PROPN
hassl-4536	256	18	,	,	PUNCT
hassl-4536	256	19	rivera	rivera	NOUN
hassl-4536	256	20	,	,	PUNCT
hassl-4536	256	21	and	and	CCONJ
hassl-4536	256	22	bravo	bravo	PROPN
hassl-4536	256	23	(	(	PUNCT
hassl-4536	256	24	2018	2018	NUM
hassl-4536	256	25	)	)	PUNCT
hassl-4536	256	26	and	and	CCONJ
hassl-4536	256	27	kareem	kareem	PROPN
hassl-4536	256	28	(	(	PUNCT
hassl-4536	256	29	2014	2014	NUM
hassl-4536	256	30	)	)	PUNCT
hassl-4536	256	31	,	,	PUNCT
hassl-4536	256	32	where	where	SCONJ
hassl-4536	256	33	it	it	PRON
hassl-4536	256	34	was	be	AUX
hassl-4536	256	35	statistically	statistically	ADV
hassl-4536	256	36	established	establish	VERB
hassl-4536	256	37	that	that	SCONJ
hassl-4536	256	38	the	the	DET
hassl-4536	256	39	inventory	inventory	NOUN
hassl-4536	256	40	management	management	NOUN
hassl-4536	256	41	study	study	NOUN
hassl-4536	256	42	could	could	AUX
hassl-4536	256	43	be	be	AUX
hassl-4536	256	44	applied	apply	VERB
hassl-4536	256	45	to	to	ADP
hassl-4536	256	46	the	the	DET
hassl-4536	256	47	agricultural	agricultural	ADJ
hassl-4536	256	48	sector	sector	NOUN
hassl-4536	256	49	.	.	PUNCT
hassl-4536	257	1	thus	thus	ADV
hassl-4536	257	2	,	,	PUNCT
hassl-4536	257	3	inventories	inventory	NOUN
hassl-4536	257	4	(	(	PUNCT
hassl-4536	257	5	finished	finish	VERB
hassl-4536	257	6	products	product	NOUN
hassl-4536	257	7	)	)	PUNCT
hassl-4536	257	8	constitute	constitute	VERB
hassl-4536	257	9	part	part	NOUN
hassl-4536	257	10	of	of	ADP
hassl-4536	257	11	the	the	DET
hassl-4536	257	12	essential	essential	ADJ
hassl-4536	257	13	assets	asset	NOUN
hassl-4536	257	14	in	in	ADP
hassl-4536	257	15	a	a	DET
hassl-4536	257	16	farming	farming	NOUN
hassl-4536	257	17	firm	firm	NOUN
hassl-4536	257	18	.	.	PUNCT
hassl-4536	258	1	3.3	3.3	NUM
hassl-4536	258	2	.	.	PUNCT
hassl-4536	259	1	sources	source	NOUN
hassl-4536	259	2	of	of	ADP
hassl-4536	259	3	data	datum	NOUN
hassl-4536	259	4	the	the	DET
hassl-4536	259	5	primary	primary	ADJ
hassl-4536	259	6	data	datum	NOUN
hassl-4536	259	7	sources	source	NOUN
hassl-4536	259	8	collected	collect	VERB
hassl-4536	259	9	for	for	ADP
hassl-4536	259	10	this	this	DET
hassl-4536	259	11	study	study	NOUN
hassl-4536	259	12	are	be	AUX
hassl-4536	259	13	the	the	DET
hassl-4536	259	14	published	publish	VERB
hassl-4536	259	15	annual	annual	ADJ
hassl-4536	259	16	reports	report	NOUN
hassl-4536	259	17	of	of	ADP
hassl-4536	259	18	the	the	DET
hassl-4536	259	19	listed	list	VERB
hassl-4536	259	20	agricultural	agricultural	ADJ
hassl-4536	259	21	firms	firm	NOUN
hassl-4536	259	22	from	from	ADP
hassl-4536	259	23	the	the	DET
hassl-4536	259	24	nigerian	nigerian	ADJ
hassl-4536	259	25	exchange	exchange	NOUN
hassl-4536	259	26	group	group	NOUN
hassl-4536	259	27	and	and	CCONJ
hassl-4536	259	28	african	african	ADJ
hassl-4536	259	29	financial	financial	ADJ
hassl-4536	259	30	websites	website	NOUN
hassl-4536	259	31	.	.	PUNCT
hassl-4536	260	1	the	the	DET
hassl-4536	260	2	data	datum	NOUN
hassl-4536	260	3	is	be	AUX
hassl-4536	260	4	obtained	obtain	VERB
hassl-4536	260	5	from	from	ADP
hassl-4536	260	6	these	these	DET
hassl-4536	260	7	sources	source	NOUN
hassl-4536	260	8	because	because	SCONJ
hassl-4536	260	9	of	of	ADP
hassl-4536	260	10	their	their	PRON
hassl-4536	260	11	acclaimed	acclaimed	ADJ
hassl-4536	260	12	credibility	credibility	NOUN
hassl-4536	260	13	,	,	PUNCT
hassl-4536	260	14	as	as	SCONJ
hassl-4536	260	15	they	they	PRON
hassl-4536	260	16	are	be	AUX
hassl-4536	260	17	regulatory	regulatory	ADJ
hassl-4536	260	18	units	unit	NOUN
hassl-4536	260	19	that	that	PRON
hassl-4536	260	20	oversee	oversee	VERB
hassl-4536	260	21	listed	list	VERB
hassl-4536	260	22	companies	company	NOUN
hassl-4536	260	23	in	in	ADP
hassl-4536	260	24	nigeria	nigeria	PROPN
hassl-4536	260	25	.	.	PUNCT
hassl-4536	261	1	it	it	PRON
hassl-4536	261	2	is	be	AUX
hassl-4536	261	3	expected	expect	VERB
hassl-4536	261	4	that	that	SCONJ
hassl-4536	261	5	published	publish	VERB
hassl-4536	261	6	reports	report	NOUN
hassl-4536	261	7	from	from	ADP
hassl-4536	261	8	their	their	PRON
hassl-4536	261	9	websites	website	NOUN
hassl-4536	261	10	will	will	AUX
hassl-4536	261	11	be	be	AUX
hassl-4536	261	12	authentic	authentic	ADJ
hassl-4536	261	13	.	.	PUNCT
hassl-4536	262	1	the	the	DET
hassl-4536	262	2	secondary	secondary	ADJ
hassl-4536	262	3	source	source	NOUN
hassl-4536	262	4	of	of	ADP
hassl-4536	262	5	data	datum	NOUN
hassl-4536	262	6	collection	collection	NOUN
hassl-4536	262	7	for	for	ADP
hassl-4536	262	8	this	this	DET
hassl-4536	262	9	study	study	NOUN
hassl-4536	262	10	was	be	AUX
hassl-4536	262	11	the	the	DET
hassl-4536	262	12	financial	financial	ADJ
hassl-4536	262	13	statements	statement	NOUN
hassl-4536	262	14	of	of	ADP
hassl-4536	262	15	the	the	DET
hassl-4536	262	16	agricultural	agricultural	ADJ
hassl-4536	262	17	firms	firm	NOUN
hassl-4536	262	18	listed	list	VERB
hassl-4536	262	19	on	on	ADP
hassl-4536	262	20	the	the	DET
hassl-4536	262	21	nigerian	nigerian	ADJ
hassl-4536	262	22	stock	stock	NOUN
hassl-4536	262	23	exchange	exchange	PROPN
hassl-4536	262	24	.	.	PUNCT
hassl-4536	263	1	this	this	PRON
hassl-4536	263	2	aided	aid	VERB
hassl-4536	263	3	in	in	ADP
hassl-4536	263	4	addressing	address	VERB
hassl-4536	263	5	the	the	DET
hassl-4536	263	6	objectives	objective	NOUN
hassl-4536	263	7	as	as	SCONJ
hassl-4536	263	8	captured	capture	VERB
hassl-4536	263	9	in	in	ADP
hassl-4536	263	10	the	the	DET
hassl-4536	263	11	survey	survey	NOUN
hassl-4536	263	12	.	.	PUNCT
hassl-4536	264	1	the	the	DET
hassl-4536	264	2	data	datum	NOUN
hassl-4536	264	3	was	be	AUX
hassl-4536	264	4	based	base	VERB
hassl-4536	264	5	on	on	ADP
hassl-4536	264	6	a	a	DET
hassl-4536	264	7	panel	panel	NOUN
hassl-4536	264	8	data	datum	NOUN
hassl-4536	264	9	regression	regression	NOUN
hassl-4536	264	10	,	,	PUNCT
hassl-4536	264	11	and	and	CCONJ
hassl-4536	264	12	it	it	PRON
hassl-4536	264	13	was	be	AUX
hassl-4536	264	14	extracted	extract	VERB
hassl-4536	264	15	from	from	ADP
hassl-4536	264	16	the	the	DET
hassl-4536	264	17	financial	financial	ADJ
hassl-4536	264	18	statements	statement	NOUN
hassl-4536	264	19	over	over	ADP
hassl-4536	264	20	a	a	DET
hassl-4536	264	21	six	six	NUM
hassl-4536	264	22	-	-	PUNCT
hassl-4536	264	23	year	year	NOUN
hassl-4536	264	24	period	period	NOUN
hassl-4536	264	25	from	from	ADP
hassl-4536	264	26	2018	2018	NUM
hassl-4536	264	27	to	to	ADP
hassl-4536	264	28	2023	2023	NUM
hassl-4536	264	29	.	.	PUNCT
hassl-4536	265	1	3.4	3.4	NUM
hassl-4536	265	2	.	.	PUNCT
hassl-4536	265	3	model	model	NOUN
hassl-4536	265	4	specification	specification	NOUN
hassl-4536	265	5	a	a	DET
hassl-4536	265	6	linear	linear	ADJ
hassl-4536	265	7	regression	regression	NOUN
hassl-4536	265	8	model	model	NOUN
hassl-4536	265	9	was	be	AUX
hassl-4536	265	10	used	use	VERB
hassl-4536	265	11	to	to	PART
hassl-4536	265	12	test	test	VERB
hassl-4536	265	13	the	the	DET
hassl-4536	265	14	hypothesis	hypothesis	NOUN
hassl-4536	265	15	,	,	PUNCT
hassl-4536	265	16	which	which	PRON
hassl-4536	265	17	was	be	AUX
hassl-4536	265	18	adapted	adapt	VERB
hassl-4536	265	19	from	from	ADP
hassl-4536	265	20	garba	garba	PROPN
hassl-4536	265	21	et	et	PROPN
hassl-4536	265	22	al	al	PROPN
hassl-4536	265	23	.	.	PROPN
hassl-4536	266	1	(	(	PUNCT
hassl-4536	266	2	2020	2020	NUM
hassl-4536	266	3	)	)	PUNCT
hassl-4536	267	1	and	and	CCONJ
hassl-4536	267	2	expressed	express	VERB
hassl-4536	267	3	in	in	ADP
hassl-4536	267	4	the	the	DET
hassl-4536	267	5	model	model	NOUN
hassl-4536	267	6	presented	present	VERB
hassl-4536	267	7	below	below	ADV
hassl-4536	267	8	.	.	PUNCT
hassl-4536	268	1	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	PUNCT
hassl-4536	268	2	=	=	SYM
hassl-4536	268	3	𝑓(𝐼𝑇𝑃	𝑓(𝐼𝑇𝑃	PROPN
hassl-4536	268	4	,	,	PUNCT
hassl-4536	268	5	𝑆𝑍	𝑆𝑍	PROPN
hassl-4536	268	6	,	,	PUNCT
hassl-4536	268	7	𝐿𝐸𝑉)𝑖𝑡	𝐿𝐸𝑉)𝑖𝑡	ADP
hassl-4536	268	8	+	+	ADV
hassl-4536	268	9	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
hassl-4536	268	10	(	(	PUNCT
hassl-4536	268	11	1	1	NUM
hassl-4536	268	12	)	)	PUNCT
hassl-4536	268	13	though	though	SCONJ
hassl-4536	268	14	the	the	DET
hassl-4536	268	15	model	model	NOUN
hassl-4536	268	16	for	for	ADP
hassl-4536	268	17	garba	garba	PROPN
hassl-4536	268	18	et	et	PROPN
hassl-4536	268	19	al	al	PROPN
hassl-4536	268	20	.	.	PROPN
hassl-4536	268	21	(	(	PUNCT
hassl-4536	268	22	2020	2020	NUM
hassl-4536	268	23	)	)	PUNCT
hassl-4536	268	24	is	be	AUX
hassl-4536	268	25	a	a	DET
hassl-4536	268	26	panel	panel	NOUN
hassl-4536	268	27	regression	regression	NOUN
hassl-4536	268	28	(	(	PUNCT
hassl-4536	268	29	with	with	ADP
hassl-4536	268	30	time	time	NOUN
hassl-4536	268	31	series	series	NOUN
hassl-4536	268	32	and	and	CCONJ
hassl-4536	268	33	cross	cross	NOUN
hassl-4536	268	34	-	-	NOUN
hassl-4536	268	35	section	section	NOUN
hassl-4536	268	36	indicated	indicate	VERB
hassl-4536	268	37	by	by	ADP
hassl-4536	268	38	it	it	PRON
hassl-4536	268	39	)	)	PUNCT
hassl-4536	268	40	,	,	PUNCT
hassl-4536	268	41	the	the	DET
hassl-4536	268	42	direct	direct	ADJ
hassl-4536	268	43	linear	linear	NOUN
hassl-4536	268	44	expression	expression	NOUN
hassl-4536	268	45	can	can	AUX
hassl-4536	268	46	be	be	AUX
hassl-4536	268	47	derived	derive	VERB
hassl-4536	268	48	from	from	ADP
hassl-4536	268	49	the	the	DET
hassl-4536	268	50	y	y	PROPN
hassl-4536	268	51	=	=	PROPN
hassl-4536	268	52	f(x	f(x	PROPN
hassl-4536	268	53	)	)	PUNCT
hassl-4536	268	54	.	.	PUNCT
hassl-4536	269	1	the	the	DET
hassl-4536	269	2	model	model	NOUN
hassl-4536	269	3	is	be	AUX
hassl-4536	269	4	now	now	ADV
hassl-4536	269	5	expressed	express	VERB
hassl-4536	269	6	as	as	ADP
hassl-4536	269	7	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	PROPN
hassl-4536	269	8	=	=	SYM
hassl-4536	269	9	𝛽𝑜	𝛽𝑜	PROPN
hassl-4536	269	10	+	+	NOUN
hassl-4536	269	11	𝛽1𝐼𝑇𝑃𝑖𝑡	𝛽1𝐼𝑇𝑃𝑖𝑡	PROPN
hassl-4536	269	12	+	+	CCONJ
hassl-4536	269	13	𝛽2𝑆𝑍𝑖𝑡	𝛽2𝑆𝑍𝑖𝑡	NOUN
hassl-4536	269	14	+	+	CCONJ
hassl-4536	269	15	𝛽3𝐿𝐸𝑉𝑖𝑡	𝛽3𝐿𝐸𝑉𝑖𝑡	PROPN
hassl-4536	269	16	+	+	CCONJ
hassl-4536	269	17	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
hassl-4536	269	18	(	(	PUNCT
hassl-4536	269	19	2	2	NUM
hassl-4536	269	20	)	)	PUNCT
hassl-4536	269	21	roa	roa	NOUN
hassl-4536	269	22	=	=	PUNCT
hassl-4536	269	23	return	return	NOUN
hassl-4536	269	24	on	on	ADP
hassl-4536	269	25	assets	asset	NOUN
hassl-4536	269	26	itp	itp	NOUN
hassl-4536	269	27	=	=	NOUN
hassl-4536	269	28	inventory	inventory	NOUN
hassl-4536	269	29	turnover	turnover	NOUN
hassl-4536	269	30	period	period	NOUN
hassl-4536	269	31	sz	sz	NOUN
hassl-4536	269	32	=	=	SYM
hassl-4536	269	33	firm	firm	ADJ
hassl-4536	269	34	size	size	NOUN
hassl-4536	269	35	lev	lev	NOUN
hassl-4536	269	36	=	=	SYM
hassl-4536	269	37	leverage	leverage	NOUN
hassl-4536	269	38	therefore	therefore	ADV
hassl-4536	269	39	,	,	PUNCT
hassl-4536	269	40	this	this	DET
hassl-4536	269	41	study	study	NOUN
hassl-4536	269	42	incorporates	incorporate	VERB
hassl-4536	269	43	its	its	PRON
hassl-4536	269	44	variables	variable	NOUN
hassl-4536	269	45	:	:	PUNCT
hassl-4536	269	46	profitability	profitability	NOUN
hassl-4536	269	47	(	(	PUNCT
hassl-4536	269	48	prof	prof	NOUN
hassl-4536	269	49	)	)	PUNCT
hassl-4536	269	50	,	,	PUNCT
hassl-4536	269	51	inventory	inventory	NOUN
hassl-4536	269	52	turnover	turnover	NOUN
hassl-4536	269	53	ratio	ratio	NOUN
hassl-4536	269	54	(	(	PUNCT
hassl-4536	269	55	itr	itr	NOUN
hassl-4536	269	56	)	)	PUNCT
hassl-4536	269	57	,	,	PUNCT
hassl-4536	269	58	firm	firm	ADJ
hassl-4536	269	59	size	size	NOUN
hassl-4536	269	60	(	(	PUNCT
hassl-4536	269	61	fsize	fsize	NOUN
hassl-4536	269	62	)	)	PUNCT
hassl-4536	269	63	,	,	PUNCT
hassl-4536	269	64	firm	firm	ADJ
hassl-4536	269	65	age	age	NOUN
hassl-4536	269	66	(	(	PUNCT
hassl-4536	269	67	fage	fage	NOUN
hassl-4536	269	68	)	)	PUNCT
hassl-4536	269	69	,	,	PUNCT
hassl-4536	269	70	and	and	CCONJ
hassl-4536	269	71	net	net	ADJ
hassl-4536	269	72	marketing	marketing	NOUN
hassl-4536	269	73	contribution	contribution	NOUN
hassl-4536	269	74	(	(	PUNCT
hassl-4536	269	75	nmc	nmc	NOUN
hassl-4536	269	76	)	)	PUNCT
hassl-4536	269	77	into	into	ADP
hassl-4536	269	78	this	this	DET
hassl-4536	269	79	model	model	NOUN
hassl-4536	269	80	.	.	PUNCT
hassl-4536	270	1	therefore	therefore	ADV
hassl-4536	270	2	𝑃𝑅𝑂𝐹𝑖𝑡	𝑃𝑅𝑂𝐹𝑖𝑡	PROPN
hassl-4536	270	3	=	=	SYM
hassl-4536	270	4	𝛽𝑜𝑖𝑡	𝛽𝑜𝑖𝑡	ADJ
hassl-4536	270	5	+	+	CCONJ
hassl-4536	270	6	𝛽1𝐼𝑇𝑅𝑖𝑡	𝛽1𝐼𝑇𝑅𝑖𝑡	NOUN
hassl-4536	270	7	+	+	NUM
hassl-4536	270	8	𝛽2𝐹𝑆𝐼𝑍𝐸𝑖𝑡	𝛽2𝐹𝑆𝐼𝑍𝐸𝑖𝑡	NOUN
hassl-4536	270	9	+	+	X
hassl-4536	270	10	𝛽3𝐹𝐴𝐺𝐸𝑖𝑡	𝛽3𝐹𝐴𝐺𝐸𝑖𝑡	VERB
hassl-4536	271	1	+	+	CCONJ
hassl-4536	271	2	𝛽4𝑁𝑀𝐶𝑖𝑡	𝛽4𝑁𝑀𝐶𝑖𝑡	ADJ
hassl-4536	271	3	+	+	CCONJ
hassl-4536	271	4	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
hassl-4536	271	5	(	(	PUNCT
hassl-4536	271	6	3	3	NUM
hassl-4536	271	7	)	)	PUNCT
hassl-4536	271	8	the	the	DET
hassl-4536	271	9	difference	difference	NOUN
hassl-4536	271	10	between	between	ADP
hassl-4536	271	11	the	the	DET
hassl-4536	271	12	models	model	NOUN
hassl-4536	271	13	is	be	AUX
hassl-4536	271	14	the	the	DET
hassl-4536	271	15	representation	representation	NOUN
hassl-4536	271	16	of	of	ADP
hassl-4536	271	17	profitability	profitability	NOUN
hassl-4536	271	18	(	(	PUNCT
hassl-4536	271	19	prof	prof	NOUN
hassl-4536	271	20	)	)	PUNCT
hassl-4536	271	21	into	into	ADP
hassl-4536	271	22	three	three	NUM
hassl-4536	271	23	distinct	distinct	ADJ
hassl-4536	271	24	expressions	expression	NOUN
hassl-4536	271	25	:	:	PUNCT
hassl-4536	271	26	roa	roa	NOUN
hassl-4536	271	27	,	,	PUNCT
hassl-4536	271	28	roe	roe	NOUN
hassl-4536	271	29	,	,	PUNCT
hassl-4536	271	30	and	and	CCONJ
hassl-4536	271	31	ros	ros	PROPN
hassl-4536	271	32	.	.	PUNCT
hassl-4536	272	1	this	this	PRON
hassl-4536	272	2	is	be	AUX
hassl-4536	272	3	to	to	PART
hassl-4536	272	4	capture	capture	VERB
hassl-4536	272	5	the	the	DET
hassl-4536	272	6	various	various	ADJ
hassl-4536	272	7	expressions	expression	NOUN
hassl-4536	272	8	of	of	ADP
hassl-4536	272	9	profitability	profitability	NOUN
hassl-4536	272	10	concerning	concern	VERB
hassl-4536	272	11	the	the	DET
hassl-4536	272	12	asset	asset	NOUN
hassl-4536	272	13	value	value	NOUN
hassl-4536	272	14	in	in	ADP
hassl-4536	272	15	roa	roa	PROPN
hassl-4536	272	16	,	,	PUNCT
hassl-4536	272	17	the	the	DET
hassl-4536	272	18	value	value	NOUN
hassl-4536	272	19	of	of	ADP
hassl-4536	272	20	owner	owner	NOUN
hassl-4536	272	21	equity	equity	NOUN
hassl-4536	272	22	in	in	ADP
hassl-4536	272	23	roe	roe	PROPN
hassl-4536	272	24	,	,	PUNCT
hassl-4536	272	25	and	and	CCONJ
hassl-4536	272	26	the	the	DET
hassl-4536	272	27	periodic	periodic	ADJ
hassl-4536	272	28	turnover	turnover	NOUN
hassl-4536	272	29	/	/	SYM
hassl-4536	272	30	revenue	revenue	NOUN
hassl-4536	272	31	/	/	SYM
hassl-4536	272	32	sales	sale	NOUN
hassl-4536	272	33	in	in	ADP
hassl-4536	272	34	ros	ros	PROPN
hassl-4536	272	35	.	.	PUNCT
hassl-4536	273	1	the	the	DET
hassl-4536	273	2	study	study	NOUN
hassl-4536	273	3	also	also	ADV
hassl-4536	273	4	incorporates	incorporate	VERB
hassl-4536	273	5	firm	firm	ADJ
hassl-4536	273	6	age	age	NOUN
hassl-4536	273	7	(	(	PUNCT
hassl-4536	273	8	fage	fage	NOUN
hassl-4536	273	9	)	)	PUNCT
hassl-4536	273	10	,	,	PUNCT
hassl-4536	273	11	firm	firm	ADJ
hassl-4536	273	12	size	size	NOUN
hassl-4536	273	13	(	(	PUNCT
hassl-4536	273	14	fsize	fsize	NOUN
hassl-4536	273	15	)	)	PUNCT
hassl-4536	273	16	,	,	PUNCT
hassl-4536	273	17	and	and	CCONJ
hassl-4536	273	18	net	net	ADJ
hassl-4536	273	19	marketing	marketing	NOUN
hassl-4536	273	20	contribution	contribution	NOUN
hassl-4536	273	21	(	(	PUNCT
hassl-4536	273	22	nmc	nmc	PROPN
hassl-4536	273	23	)	)	PUNCT
hassl-4536	273	24	as	as	ADP
hassl-4536	273	25	control	control	NOUN
hassl-4536	273	26	variables	variable	NOUN
hassl-4536	273	27	.	.	PUNCT
hassl-4536	274	1	therefore	therefore	ADV
hassl-4536	274	2	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	X
hassl-4536	274	3	=	=	SYM
hassl-4536	274	4	𝛽𝑜𝑖𝑡	𝛽𝑜𝑖𝑡	ADJ
hassl-4536	274	5	+	+	CCONJ
hassl-4536	274	6	𝛽1𝐼𝑇𝑅𝑖𝑡	𝛽1𝐼𝑇𝑅𝑖𝑡	NOUN
hassl-4536	274	7	+	+	NUM
hassl-4536	274	8	𝛽2𝐹𝑆𝐼𝑍𝐸𝑖𝑡	𝛽2𝐹𝑆𝐼𝑍𝐸𝑖𝑡	NOUN
hassl-4536	274	9	+	+	X
hassl-4536	274	10	𝛽3𝐹𝐴𝐺𝐸𝑖𝑡	𝛽3𝐹𝐴𝐺𝐸𝑖𝑡	VERB
hassl-4536	274	11	+	+	CCONJ
hassl-4536	274	12	𝛽4𝑁𝑀𝐶𝑖𝑡	𝛽4𝑁𝑀𝐶𝑖𝑡	ADJ
hassl-4536	274	13	+	+	CCONJ
hassl-4536	274	14	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
hassl-4536	274	15	(	(	PUNCT
hassl-4536	274	16	4	4	NUM
hassl-4536	274	17	)	)	PUNCT
hassl-4536	274	18	𝑅𝑂𝐸𝑖𝑡	𝑅𝑂𝐸𝑖𝑡	PROPN
hassl-4536	275	1	=	=	SYM
hassl-4536	275	2	𝛽𝑜𝑖𝑡	𝛽𝑜𝑖𝑡	ADJ
hassl-4536	275	3	+	+	CCONJ
hassl-4536	275	4	𝛽1𝐼𝑇𝑅𝑖𝑡	𝛽1𝐼𝑇𝑅𝑖𝑡	NOUN
hassl-4536	275	5	+	+	NUM
hassl-4536	275	6	𝛽2𝐹𝑆𝐼𝑍𝐸𝑖𝑡	𝛽2𝐹𝑆𝐼𝑍𝐸𝑖𝑡	NOUN
hassl-4536	275	7	+	+	X
hassl-4536	275	8	𝛽3𝐹𝐴𝐺𝐸𝑖𝑡	𝛽3𝐹𝐴𝐺𝐸𝑖𝑡	VERB
hassl-4536	276	1	+	+	CCONJ
hassl-4536	276	2	𝛽4𝑁𝑀𝐶𝑖𝑡	𝛽4𝑁𝑀𝐶𝑖𝑡	ADJ
hassl-4536	276	3	+	+	CCONJ
hassl-4536	276	4	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
hassl-4536	276	5	(	(	PUNCT
hassl-4536	276	6	5	5	NUM
hassl-4536	276	7	)	)	PUNCT
hassl-4536	276	8	𝑅𝑂𝑆𝑖𝑡	𝑅𝑂𝑆𝑖𝑡	PROPN
hassl-4536	276	9	=	=	SYM
hassl-4536	276	10	𝛽𝑜𝑖𝑡	𝛽𝑜𝑖𝑡	ADJ
hassl-4536	276	11	+	+	CCONJ
hassl-4536	276	12	𝛽1𝐼𝑇𝑅𝑖𝑡	𝛽1𝐼𝑇𝑅𝑖𝑡	NOUN
hassl-4536	276	13	+	+	NUM
hassl-4536	276	14	𝛽2𝐹𝑆𝐼𝑍𝐸𝑖𝑡	𝛽2𝐹𝑆𝐼𝑍𝐸𝑖𝑡	NOUN
hassl-4536	276	15	+	+	X
hassl-4536	276	16	𝛽3𝐹𝐴𝐺𝐸𝑖𝑡	𝛽3𝐹𝐴𝐺𝐸𝑖𝑡	VERB
hassl-4536	277	1	+	+	CCONJ
hassl-4536	277	2	𝛽4𝑁𝑀𝐶𝑖𝑡	𝛽4𝑁𝑀𝐶𝑖𝑡	ADJ
hassl-4536	277	3	+	+	CCONJ
hassl-4536	277	4	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
hassl-4536	277	5	(	(	PUNCT
hassl-4536	277	6	6	6	NUM
hassl-4536	277	7	)	)	PUNCT
hassl-4536	277	8	3.5	3.5	NUM
hassl-4536	277	9	.	.	PUNCT
hassl-4536	278	1	measurement	measurement	NOUN
hassl-4536	278	2	of	of	ADP
hassl-4536	278	3	variables	variable	NOUN
hassl-4536	278	4	the	the	DET
hassl-4536	278	5	variables	variable	NOUN
hassl-4536	278	6	in	in	ADP
hassl-4536	278	7	this	this	DET
hassl-4536	278	8	study	study	NOUN
hassl-4536	278	9	were	be	AUX
hassl-4536	278	10	measured	measure	VERB
hassl-4536	278	11	based	base	VERB
hassl-4536	278	12	on	on	ADP
hassl-4536	278	13	well	well	ADV
hassl-4536	278	14	-	-	PUNCT
hassl-4536	278	15	established	establish	VERB
hassl-4536	278	16	formulas	formula	NOUN
hassl-4536	278	17	or	or	CCONJ
hassl-4536	278	18	measurement	measurement	NOUN
hassl-4536	278	19	methods	method	NOUN
hassl-4536	278	20	employed	employ	VERB
hassl-4536	278	21	by	by	ADP
hassl-4536	278	22	prior	prior	ADJ
hassl-4536	278	23	studies	study	NOUN
hassl-4536	278	24	for	for	ADP
hassl-4536	278	25	reference	reference	NOUN
hassl-4536	278	26	.	.	PUNCT
hassl-4536	279	1	for	for	ADP
hassl-4536	279	2	instance	instance	NOUN
hassl-4536	279	3	,	,	PUNCT
hassl-4536	279	4	the	the	DET
hassl-4536	279	5	measurement	measurement	NOUN
hassl-4536	279	6	of	of	ADP
hassl-4536	279	7	financial	financial	ADJ
hassl-4536	279	8	performance	performance	NOUN
hassl-4536	279	9	was	be	AUX
hassl-4536	279	10	based	base	VERB
hassl-4536	279	11	on	on	ADP
hassl-4536	279	12	three	three	NUM
hassl-4536	279	13	different	different	ADJ
hassl-4536	279	14	ratios	ratio	NOUN
hassl-4536	279	15	with	with	ADP
hassl-4536	279	16	three	three	NUM
hassl-4536	279	17	distinct	distinct	ADJ
hassl-4536	279	18	characteristics	characteristic	NOUN
hassl-4536	279	19	to	to	PART
hassl-4536	279	20	obtain	obtain	VERB
hassl-4536	279	21	more	more	ADV
hassl-4536	279	22	generalizable	generalizable	ADJ
hassl-4536	279	23	results	result	NOUN
hassl-4536	279	24	based	base	VERB
hassl-4536	279	25	on	on	ADP
hassl-4536	279	26	profitability	profitability	NOUN
hassl-4536	279	27	.	.	PUNCT
hassl-4536	280	1	the	the	DET
hassl-4536	280	2	return	return	NOUN
hassl-4536	280	3	on	on	ADP
hassl-4536	280	4	assets	asset	NOUN
hassl-4536	280	5	(	(	PUNCT
hassl-4536	280	6	roa	roa	NOUN
hassl-4536	280	7	)	)	PUNCT
hassl-4536	280	8	,	,	PUNCT
hassl-4536	280	9	return	return	VERB
hassl-4536	280	10	on	on	ADP
hassl-4536	280	11	sales	sale	NOUN
hassl-4536	280	12	,	,	PUNCT
hassl-4536	280	13	and	and	CCONJ
hassl-4536	280	14	return	return	VERB
hassl-4536	280	15	on	on	ADP
hassl-4536	280	16	equity	equity	NOUN
hassl-4536	280	17	were	be	AUX
hassl-4536	280	18	used	use	VERB
hassl-4536	280	19	to	to	PART
hassl-4536	280	20	capture	capture	VERB
hassl-4536	280	21	profitability	profitability	NOUN
hassl-4536	280	22	.	.	PUNCT
hassl-4536	281	1	this	this	DET
hassl-4536	281	2	choice	choice	NOUN
hassl-4536	281	3	is	be	AUX
hassl-4536	281	4	based	base	VERB
hassl-4536	281	5	on	on	ADP
hassl-4536	281	6	the	the	DET
hassl-4536	281	7	need	need	NOUN
hassl-4536	281	8	for	for	ADP
hassl-4536	281	9	heterogeneity	heterogeneity	NOUN
hassl-4536	281	10	in	in	ADP
hassl-4536	281	11	the	the	DET
hassl-4536	281	12	profitability	profitability	NOUN
hassl-4536	281	13	proxy	proxy	NOUN
hassl-4536	281	14	.	.	PUNCT
hassl-4536	282	1	return	return	VERB
hassl-4536	282	2	on	on	ADP
hassl-4536	282	3	assets	asset	NOUN
hassl-4536	282	4	(	(	PUNCT
hassl-4536	282	5	resources	resource	NOUN
hassl-4536	282	6	at	at	ADP
hassl-4536	282	7	disposal	disposal	NOUN
hassl-4536	282	8	)	)	PUNCT
hassl-4536	282	9	can	can	AUX
hassl-4536	282	10	be	be	AUX
hassl-4536	282	11	found	find	VERB
hassl-4536	282	12	in	in	ADP
hassl-4536	282	13	the	the	DET
hassl-4536	282	14	humanities	humanity	NOUN
hassl-4536	282	15	and	and	CCONJ
hassl-4536	282	16	social	social	ADJ
hassl-4536	282	17	sciences	science	NOUN
hassl-4536	282	18	letters	letter	NOUN
hassl-4536	282	19	,	,	PUNCT
hassl-4536	282	20	2025	2025	NUM
hassl-4536	282	21	,	,	PUNCT
hassl-4536	282	22	13(4	13(4	NUM
hassl-4536	282	23	):	):	PUNCT
hassl-4536	282	24	1596	1596	NUM
hassl-4536	282	25	-	-	SYM
hassl-4536	282	26	1614	1614	NUM
hassl-4536	282	27	1606	1606	NUM
hassl-4536	282	28	©	©	PROPN
hassl-4536	282	29	2025	2025	NUM
hassl-4536	282	30	conscientia	conscientia	PROPN
hassl-4536	282	31	beam	beam	PROPN
hassl-4536	282	32	.	.	PUNCT
hassl-4536	283	1	all	all	DET
hassl-4536	283	2	rights	right	NOUN
hassl-4536	283	3	reserved	reserve	VERB
hassl-4536	283	4	.	.	PUNCT
hassl-4536	284	1	statement	statement	NOUN
hassl-4536	284	2	of	of	ADP
hassl-4536	284	3	financial	financial	ADJ
hassl-4536	284	4	position	position	NOUN
hassl-4536	284	5	.	.	PUNCT
hassl-4536	285	1	return	return	NOUN
hassl-4536	285	2	on	on	ADP
hassl-4536	285	3	equity	equity	NOUN
hassl-4536	285	4	captures	capture	NOUN
hassl-4536	285	5	ownership	ownership	NOUN
hassl-4536	285	6	wealth	wealth	NOUN
hassl-4536	285	7	and	and	CCONJ
hassl-4536	285	8	contribution	contribution	NOUN
hassl-4536	285	9	,	,	PUNCT
hassl-4536	285	10	which	which	PRON
hassl-4536	285	11	is	be	AUX
hassl-4536	285	12	also	also	ADV
hassl-4536	285	13	captured	capture	VERB
hassl-4536	285	14	in	in	ADP
hassl-4536	285	15	the	the	DET
hassl-4536	285	16	statement	statement	NOUN
hassl-4536	285	17	of	of	ADP
hassl-4536	285	18	financial	financial	ADJ
hassl-4536	285	19	position	position	NOUN
hassl-4536	285	20	.	.	PUNCT
hassl-4536	286	1	based	base	VERB
hassl-4536	286	2	on	on	ADP
hassl-4536	286	3	the	the	DET
hassl-4536	286	4	accounting	accounting	NOUN
hassl-4536	286	5	equation	equation	NOUN
hassl-4536	286	6	(	(	PUNCT
hassl-4536	286	7	assets	asset	NOUN
hassl-4536	286	8	=	=	SYM
hassl-4536	286	9	equity	equity	NOUN
hassl-4536	286	10	+	+	NUM
hassl-4536	286	11	liabilities	liability	NOUN
hassl-4536	286	12	)	)	PUNCT
hassl-4536	286	13	,	,	PUNCT
hassl-4536	286	14	roe	roe	NOUN
hassl-4536	286	15	represents	represent	VERB
hassl-4536	286	16	the	the	DET
hassl-4536	286	17	other	other	ADJ
hassl-4536	286	18	half	half	NOUN
hassl-4536	286	19	of	of	ADP
hassl-4536	286	20	that	that	DET
hassl-4536	286	21	equation	equation	NOUN
hassl-4536	286	22	.	.	PUNCT
hassl-4536	287	1	however	however	ADV
hassl-4536	287	2	,	,	PUNCT
hassl-4536	287	3	the	the	DET
hassl-4536	287	4	return	return	NOUN
hassl-4536	287	5	on	on	ADP
hassl-4536	287	6	sales	sale	NOUN
hassl-4536	287	7	is	be	AUX
hassl-4536	287	8	different	different	ADJ
hassl-4536	287	9	as	as	SCONJ
hassl-4536	287	10	it	it	PRON
hassl-4536	287	11	expresses	express	VERB
hassl-4536	287	12	the	the	DET
hassl-4536	287	13	volume	volume	NOUN
hassl-4536	287	14	of	of	ADP
hassl-4536	287	15	operations	operation	NOUN
hassl-4536	287	16	in	in	ADP
hassl-4536	287	17	turnover	turnover	NOUN
hassl-4536	287	18	,	,	PUNCT
hassl-4536	287	19	which	which	PRON
hassl-4536	287	20	is	be	AUX
hassl-4536	287	21	vital	vital	ADJ
hassl-4536	287	22	for	for	ADP
hassl-4536	287	23	this	this	DET
hassl-4536	287	24	study	study	NOUN
hassl-4536	287	25	.	.	PUNCT
hassl-4536	288	1	it	it	PRON
hassl-4536	288	2	also	also	ADV
hassl-4536	288	3	represents	represent	VERB
hassl-4536	288	4	the	the	DET
hassl-4536	288	5	perspective	perspective	NOUN
hassl-4536	288	6	from	from	ADP
hassl-4536	288	7	the	the	DET
hassl-4536	288	8	income	income	NOUN
hassl-4536	288	9	statement	statement	NOUN
hassl-4536	288	10	since	since	SCONJ
hassl-4536	288	11	sales	sale	NOUN
hassl-4536	288	12	are	be	AUX
hassl-4536	288	13	found	find	VERB
hassl-4536	288	14	in	in	ADP
hassl-4536	288	15	the	the	DET
hassl-4536	288	16	income	income	NOUN
hassl-4536	288	17	statement	statement	NOUN
hassl-4536	288	18	.	.	PUNCT
hassl-4536	289	1	the	the	DET
hassl-4536	289	2	measurement	measurement	NOUN
hassl-4536	289	3	calculation	calculation	NOUN
hassl-4536	289	4	of	of	ADP
hassl-4536	289	5	inventory	inventory	NOUN
hassl-4536	289	6	turnover	turnover	NOUN
hassl-4536	289	7	was	be	AUX
hassl-4536	289	8	based	base	VERB
hassl-4536	289	9	on	on	ADP
hassl-4536	289	10	inventory	inventory	NOUN
hassl-4536	289	11	turnover	turnover	NOUN
hassl-4536	289	12	sub	sub	NOUN
hassl-4536	289	13	-	-	NOUN
hassl-4536	289	14	variables	variable	NOUN
hassl-4536	289	15	,	,	PUNCT
hassl-4536	289	16	such	such	ADJ
hassl-4536	289	17	as	as	ADP
hassl-4536	289	18	inventory	inventory	NOUN
hassl-4536	289	19	turnover	turnover	NOUN
hassl-4536	289	20	ratio	ratio	NOUN
hassl-4536	289	21	,	,	PUNCT
hassl-4536	289	22	asset	asset	NOUN
hassl-4536	289	23	turnover	turnover	NOUN
hassl-4536	289	24	ratio	ratio	NOUN
hassl-4536	289	25	,	,	PUNCT
hassl-4536	289	26	fixed	fix	VERB
hassl-4536	289	27	asset	asset	NOUN
hassl-4536	289	28	ratio	ratio	NOUN
hassl-4536	289	29	,	,	PUNCT
hassl-4536	289	30	receivable	receivable	ADJ
hassl-4536	289	31	turnover	turnover	NOUN
hassl-4536	289	32	ratio	ratio	NOUN
hassl-4536	289	33	,	,	PUNCT
hassl-4536	289	34	and	and	CCONJ
hassl-4536	289	35	accounts	account	VERB
hassl-4536	289	36	payable	payable	ADJ
hassl-4536	289	37	turnover	turnover	NOUN
hassl-4536	289	38	ratio	ratio	NOUN
hassl-4536	289	39	.	.	PUNCT
hassl-4536	290	1	the	the	DET
hassl-4536	290	2	inventory	inventory	NOUN
hassl-4536	290	3	turnover	turnover	NOUN
hassl-4536	290	4	ratio	ratio	NOUN
hassl-4536	290	5	was	be	AUX
hassl-4536	290	6	captured	capture	VERB
hassl-4536	290	7	in	in	ADP
hassl-4536	290	8	a	a	DET
hassl-4536	290	9	formula	formula	NOUN
hassl-4536	290	10	and	and	CCONJ
hassl-4536	290	11	expressed	express	VERB
hassl-4536	290	12	as	as	ADP
hassl-4536	290	13	cost	cost	NOUN
hassl-4536	290	14	of	of	ADP
hassl-4536	290	15	goods	good	NOUN
hassl-4536	290	16	sold	sell	VERB
hassl-4536	290	17	divided	divide	VERB
hassl-4536	290	18	by	by	ADP
hassl-4536	290	19	average	average	ADJ
hassl-4536	290	20	inventory	inventory	NOUN
hassl-4536	290	21	,	,	PUNCT
hassl-4536	290	22	based	base	VERB
hassl-4536	290	23	on	on	ADP
hassl-4536	290	24	farooq	farooq	PROPN
hassl-4536	290	25	(	(	PUNCT
hassl-4536	290	26	2019	2019	NUM
hassl-4536	290	27	)	)	PUNCT
hassl-4536	290	28	.	.	PUNCT
hassl-4536	291	1	table	table	NOUN
hassl-4536	291	2	3	3	NUM
hassl-4536	291	3	presents	present	VERB
hassl-4536	291	4	the	the	DET
hassl-4536	291	5	operationalization	operationalization	NOUN
hassl-4536	291	6	of	of	ADP
hassl-4536	291	7	variables	variable	NOUN
hassl-4536	291	8	,	,	PUNCT
hassl-4536	291	9	detailing	detail	VERB
hassl-4536	291	10	their	their	PRON
hassl-4536	291	11	definitions	definition	NOUN
hassl-4536	291	12	,	,	PUNCT
hassl-4536	291	13	measurements	measurement	NOUN
hassl-4536	291	14	,	,	PUNCT
hassl-4536	291	15	and	and	CCONJ
hassl-4536	291	16	sources	source	NOUN
hassl-4536	291	17	.	.	PUNCT
hassl-4536	292	1	table	table	NOUN
hassl-4536	292	2	3	3	NUM
hassl-4536	292	3	.	.	PUNCT
hassl-4536	293	1	dependent	dependent	ADJ
hassl-4536	293	2	variable	variable	NOUN
hassl-4536	293	3	and	and	CCONJ
hassl-4536	293	4	the	the	DET
hassl-4536	293	5	independent	independent	ADJ
hassl-4536	293	6	variable	variable	ADJ
hassl-4536	293	7	measurements	measurement	NOUN
hassl-4536	293	8	and	and	CCONJ
hassl-4536	293	9	sources	source	NOUN
hassl-4536	293	10	variables	variable	VERB
hassl-4536	293	11	names	name	NOUN
hassl-4536	293	12	measures	measure	NOUN
hassl-4536	293	13	sources	source	NOUN
hassl-4536	293	14	dependent	dependent	ADJ
hassl-4536	293	15	variables	variable	NOUN
hassl-4536	293	16	return	return	VERB
hassl-4536	293	17	on	on	ADP
hassl-4536	293	18	assets	asset	NOUN
hassl-4536	293	19	(	(	PUNCT
hassl-4536	293	20	roa	roa	NOUN
hassl-4536	293	21	)	)	PUNCT
hassl-4536	293	22	net	net	ADJ
hassl-4536	293	23	profit	profit	NOUN
hassl-4536	293	24	after	after	ADP
hassl-4536	293	25	tax/	tax/	PROPN
hassl-4536	293	26	total	total	ADJ
hassl-4536	293	27	assets	asset	NOUN
hassl-4536	293	28	farooq	farooq	NOUN
hassl-4536	293	29	(	(	PUNCT
hassl-4536	293	30	2019	2019	NUM
hassl-4536	293	31	)	)	PUNCT
hassl-4536	293	32	return	return	NOUN
hassl-4536	293	33	on	on	ADP
hassl-4536	293	34	sales	sale	NOUN
hassl-4536	293	35	(	(	PUNCT
hassl-4536	293	36	ros	ros	PROPN
hassl-4536	293	37	)	)	PUNCT
hassl-4536	293	38	net	net	ADJ
hassl-4536	293	39	profit	profit	NOUN
hassl-4536	293	40	after	after	ADP
hassl-4536	293	41	tax/	tax/	PROPN
hassl-4536	293	42	total	total	ADJ
hassl-4536	293	43	revenue	revenue	NOUN
hassl-4536	293	44	or	or	CCONJ
hassl-4536	293	45	sales	sale	NOUN
hassl-4536	293	46	return	return	NOUN
hassl-4536	293	47	on	on	ADP
hassl-4536	293	48	equity	equity	NOUN
hassl-4536	293	49	(	(	PUNCT
hassl-4536	293	50	roe	roe	PROPN
hassl-4536	293	51	)	)	PUNCT
hassl-4536	293	52	net	net	ADJ
hassl-4536	293	53	profit	profit	NOUN
hassl-4536	293	54	after	after	ADP
hassl-4536	293	55	tax/	tax/	PROPN
hassl-4536	293	56	total	total	ADJ
hassl-4536	293	57	equity	equity	NOUN
hassl-4536	293	58	independent	independent	ADJ
hassl-4536	293	59	variable	variable	ADJ
hassl-4536	293	60	inventory	inventory	NOUN
hassl-4536	293	61	turnover	turnover	NOUN
hassl-4536	293	62	ratio	ratio	NOUN
hassl-4536	293	63	(	(	PUNCT
hassl-4536	293	64	ito	ito	NOUN
hassl-4536	293	65	)	)	PUNCT
hassl-4536	293	66	cost	cost	NOUN
hassl-4536	293	67	of	of	ADP
hassl-4536	293	68	goods	good	NOUN
hassl-4536	293	69	sold/	sold/	NUM
hassl-4536	293	70	average	average	ADJ
hassl-4536	293	71	inventory	inventory	NOUN
hassl-4536	293	72	farooq	farooq	NOUN
hassl-4536	293	73	(	(	PUNCT
hassl-4536	293	74	2019	2019	NUM
hassl-4536	293	75	)	)	PUNCT
hassl-4536	293	76	4	4	NUM
hassl-4536	293	77	.	.	PUNCT
hassl-4536	293	78	data	datum	NOUN
hassl-4536	293	79	analysis	analysis	NOUN
hassl-4536	293	80	and	and	CCONJ
hassl-4536	293	81	results	result	VERB
hassl-4536	293	82	tables	table	VERB
hassl-4536	293	83	4	4	NUM
hassl-4536	293	84	to	to	PART
hassl-4536	293	85	6	6	NUM
hassl-4536	293	86	provide	provide	VERB
hassl-4536	293	87	the	the	DET
hassl-4536	293	88	results	result	NOUN
hassl-4536	293	89	of	of	ADP
hassl-4536	293	90	the	the	DET
hassl-4536	293	91	impact	impact	NOUN
hassl-4536	293	92	of	of	ADP
hassl-4536	293	93	inventory	inventory	NOUN
hassl-4536	293	94	turnover	turnover	NOUN
hassl-4536	293	95	on	on	ADP
hassl-4536	293	96	profitability	profitability	NOUN
hassl-4536	293	97	measures	measure	NOUN
hassl-4536	293	98	of	of	ADP
hassl-4536	293	99	return	return	NOUN
hassl-4536	293	100	on	on	ADP
hassl-4536	293	101	assets	asset	NOUN
hassl-4536	293	102	,	,	PUNCT
hassl-4536	293	103	equity	equity	NOUN
hassl-4536	293	104	,	,	PUNCT
hassl-4536	293	105	and	and	CCONJ
hassl-4536	293	106	sales	sale	NOUN
hassl-4536	293	107	.	.	PUNCT
hassl-4536	294	1	table	table	NOUN
hassl-4536	294	2	4	4	NUM
hassl-4536	294	3	.	.	PUNCT
hassl-4536	294	4	inventory	inventory	NOUN
hassl-4536	294	5	turnover	turnover	NOUN
hassl-4536	294	6	on	on	ADP
hassl-4536	294	7	profitability	profitability	NOUN
hassl-4536	294	8	(	(	PUNCT
hassl-4536	294	9	return	return	VERB
hassl-4536	294	10	on	on	ADP
hassl-4536	294	11	assets	asset	NOUN
hassl-4536	294	12	)	)	PUNCT
hassl-4536	294	13	variables	variables	PROPN
hassl-4536	294	14	coeff	coeff	PROPN
hassl-4536	294	15	.	.	PUNCT
hassl-4536	295	1	std	std	NOUN
hassl-4536	295	2	.	.	PUNCT
hassl-4536	296	1	err	err	PROPN
hassl-4536	296	2	t	t	PROPN
hassl-4536	296	3	-	-	PUNCT
hassl-4536	296	4	stat	stat	NOUN
hassl-4536	296	5	prob	prob	NOUN
hassl-4536	296	6	.	.	PUNCT
hassl-4536	297	1	roa(-1	roa(-1	NOUN
hassl-4536	297	2	)	)	PUNCT
hassl-4536	297	3	0.034	0.034	NUM
hassl-4536	297	4	0.070	0.070	NUM
hassl-4536	297	5	0.481	0.481	NUM
hassl-4536	297	6	0.631	0.631	NUM
hassl-4536	297	7	itr	itr	NOUN
hassl-4536	297	8	1.399	1.399	NUM
hassl-4536	297	9	1.670	1.670	NUM
hassl-4536	297	10	0.838	0.838	NUM
hassl-4536	297	11	0.403	0.403	NUM
hassl-4536	297	12	firm_age	firm_age	VERB
hassl-4536	297	13	0.465	0.465	NUM
hassl-4536	297	14	7.111	7.111	NUM
hassl-4536	297	15	0.065	0.065	NUM
hassl-4536	297	16	0.948	0.948	NUM
hassl-4536	297	17	fize	fize	NOUN
hassl-4536	297	18	0.000	0.000	NUM
hassl-4536	297	19	0.000	0.000	NUM
hassl-4536	297	20	1.037	1.037	NUM
hassl-4536	297	21	0.301	0.301	NUM
hassl-4536	297	22	atr	atr	PROPN
hassl-4536	297	23	-62.651	-62.651	PUNCT
hassl-4536	297	24	26.167	26.167	NUM
hassl-4536	297	25	-2.394	-2.394	NUM
hassl-4536	297	26	0.018	0.018	NUM
hassl-4536	297	27	nmc	nmc	NOUN
hassl-4536	297	28	0.000	0.000	NUM
hassl-4536	297	29	0.000	0.000	NUM
hassl-4536	297	30	6.803	6.803	NUM
hassl-4536	297	31	0.000	0.000	NUM
hassl-4536	297	32	c	c	NOUN
hassl-4536	297	33	-12.196	-12.196	PROPN
hassl-4536	297	34	260.433	260.433	NUM
hassl-4536	297	35	-0.046	-0.046	PUNCT
hassl-4536	297	36	0.962	0.962	NUM
hassl-4536	297	37	r	r	NOUN
hassl-4536	297	38	-	-	PUNCT
hassl-4536	297	39	squared	square	VERB
hassl-4536	297	40	0.520	0.520	NUM
hassl-4536	297	41	mean	mean	NOUN
hassl-4536	297	42	dependent	dependent	ADJ
hassl-4536	297	43	variable	variable	NOUN
hassl-4536	297	44	-15.211	-15.211	PROPN
hassl-4536	297	45	adj	adj	ADP
hassl-4536	297	46	r	r	NOUN
hassl-4536	297	47	-	-	PUNCT
hassl-4536	297	48	squared	square	VERB
hassl-4536	297	49	0.474	0.474	NUM
hassl-4536	297	50	s.d	s.d	PROPN
hassl-4536	297	51	.	.	PUNCT
hassl-4536	298	1	dependent	dependent	ADJ
hassl-4536	298	2	variable	variable	ADJ
hassl-4536	298	3	160.588	160.588	NUM
hassl-4536	298	4	f	f	X
hassl-4536	298	5	-	-	PUNCT
hassl-4536	298	6	stat	stat	PROPN
hassl-4536	298	7	11.287	11.287	NUM
hassl-4536	298	8	durbin	durbin	ADJ
hassl-4536	298	9	-	-	PUNCT
hassl-4536	298	10	watson	watson	NOUN
hassl-4536	298	11	statistics	statistic	NOUN
hassl-4536	298	12	2.122	2.122	NUM
hassl-4536	298	13	prob	prob	NOUN
hassl-4536	298	14	(	(	PUNCT
hassl-4536	298	15	f	f	NOUN
hassl-4536	298	16	-	-	PUNCT
hassl-4536	298	17	stat	stat	NOUN
hassl-4536	298	18	)	)	PUNCT
hassl-4536	298	19	0.000	0.000	NUM
hassl-4536	298	20	table	table	NOUN
hassl-4536	298	21	4	4	NUM
hassl-4536	298	22	shows	show	VERB
hassl-4536	298	23	the	the	DET
hassl-4536	298	24	ordinary	ordinary	ADJ
hassl-4536	298	25	least	least	ADJ
hassl-4536	298	26	squares	square	NOUN
hassl-4536	298	27	regression	regression	NOUN
hassl-4536	298	28	table	table	NOUN
hassl-4536	298	29	for	for	ADP
hassl-4536	298	30	the	the	DET
hassl-4536	298	31	effect	effect	NOUN
hassl-4536	298	32	of	of	ADP
hassl-4536	298	33	inventory	inventory	NOUN
hassl-4536	298	34	turnover	turnover	NOUN
hassl-4536	298	35	on	on	ADP
hassl-4536	298	36	profitability	profitability	NOUN
hassl-4536	298	37	(	(	PUNCT
hassl-4536	298	38	return	return	VERB
hassl-4536	298	39	on	on	ADP
hassl-4536	298	40	assets	asset	NOUN
hassl-4536	298	41	)	)	PUNCT
hassl-4536	298	42	.	.	PUNCT
hassl-4536	299	1	the	the	DET
hassl-4536	299	2	dataset	dataset	NOUN
hassl-4536	299	3	includes	include	VERB
hassl-4536	299	4	the	the	DET
hassl-4536	299	5	independent	independent	ADJ
hassl-4536	299	6	variable	variable	NOUN
hassl-4536	299	7	of	of	ADP
hassl-4536	299	8	inventory	inventory	NOUN
hassl-4536	299	9	turnover	turnover	NOUN
hassl-4536	299	10	(	(	PUNCT
hassl-4536	299	11	itr	itr	NOUN
hassl-4536	299	12	)	)	PUNCT
hassl-4536	299	13	and	and	CCONJ
hassl-4536	299	14	its	its	PRON
hassl-4536	299	15	control	control	NOUN
hassl-4536	299	16	variables	variable	NOUN
hassl-4536	299	17	,	,	PUNCT
hassl-4536	299	18	which	which	PRON
hassl-4536	299	19	include	include	VERB
hassl-4536	299	20	net	net	ADJ
hassl-4536	299	21	marketing	marketing	NOUN
hassl-4536	299	22	contribution	contribution	NOUN
hassl-4536	299	23	(	(	PUNCT
hassl-4536	299	24	nmc	nmc	PROPN
hassl-4536	299	25	)	)	PUNCT
hassl-4536	299	26	,	,	PUNCT
hassl-4536	299	27	firm	firm	ADJ
hassl-4536	299	28	size	size	NOUN
hassl-4536	299	29	(	(	PUNCT
hassl-4536	299	30	fize	fize	NOUN
hassl-4536	299	31	)	)	PUNCT
hassl-4536	299	32	,	,	PUNCT
hassl-4536	299	33	firm	firm	ADJ
hassl-4536	299	34	age	age	NOUN
hassl-4536	299	35	(	(	PUNCT
hassl-4536	299	36	firm_age	firm_age	NOUN
hassl-4536	299	37	)	)	PUNCT
hassl-4536	299	38	,	,	PUNCT
hassl-4536	299	39	and	and	CCONJ
hassl-4536	299	40	asset	asset	NOUN
hassl-4536	299	41	turnover	turnover	NOUN
hassl-4536	299	42	ratio	ratio	NOUN
hassl-4536	299	43	(	(	PUNCT
hassl-4536	299	44	atr	atr	PROPN
hassl-4536	299	45	)	)	PUNCT
hassl-4536	299	46	on	on	ADP
hassl-4536	299	47	profitability	profitability	NOUN
hassl-4536	299	48	,	,	PUNCT
hassl-4536	299	49	which	which	PRON
hassl-4536	299	50	is	be	AUX
hassl-4536	299	51	measured	measure	VERB
hassl-4536	299	52	by	by	ADP
hassl-4536	299	53	return	return	NOUN
hassl-4536	299	54	on	on	ADP
hassl-4536	299	55	assets	asset	NOUN
hassl-4536	299	56	(	(	PUNCT
hassl-4536	299	57	roa	roa	NOUN
hassl-4536	299	58	)	)	PUNCT
hassl-4536	299	59	.	.	PUNCT
hassl-4536	300	1	table	table	NOUN
hassl-4536	300	2	4	4	NUM
hassl-4536	300	3	shows	show	VERB
hassl-4536	300	4	the	the	DET
hassl-4536	300	5	probability	probability	NOUN
hassl-4536	300	6	(	(	PUNCT
hassl-4536	300	7	f	f	X
hassl-4536	300	8	-	-	PUNCT
hassl-4536	300	9	statistic	statistic	ADJ
hassl-4536	300	10	)	)	PUNCT
hassl-4536	300	11	value	value	NOUN
hassl-4536	300	12	of	of	ADP
hassl-4536	300	13	0.00	0.00	NUM
hassl-4536	300	14	.	.	PUNCT
hassl-4536	301	1	the	the	DET
hassl-4536	301	2	significance	significance	NOUN
hassl-4536	301	3	level	level	NOUN
hassl-4536	301	4	in	in	ADP
hassl-4536	301	5	probability	probability	NOUN
hassl-4536	301	6	begins	begin	VERB
hassl-4536	301	7	from	from	ADP
hassl-4536	301	8	0.05	0.05	NUM
hassl-4536	301	9	(	(	PUNCT
hassl-4536	301	10	5	5	NUM
hassl-4536	301	11	%	%	NOUN
hassl-4536	301	12	)	)	PUNCT
hassl-4536	301	13	and	and	CCONJ
hassl-4536	301	14	below	below	ADV
hassl-4536	301	15	.	.	PUNCT
hassl-4536	302	1	this	this	PRON
hassl-4536	302	2	implies	imply	VERB
hassl-4536	302	3	that	that	SCONJ
hassl-4536	302	4	the	the	DET
hassl-4536	302	5	entire	entire	ADJ
hassl-4536	302	6	model	model	NOUN
hassl-4536	302	7	is	be	AUX
hassl-4536	302	8	fit	fit	ADJ
hassl-4536	302	9	.	.	PUNCT
hassl-4536	303	1	a	a	DET
hassl-4536	303	2	significant	significant	ADJ
hassl-4536	303	3	relationship	relationship	NOUN
hassl-4536	303	4	exists	exist	VERB
hassl-4536	303	5	between	between	ADP
hassl-4536	303	6	the	the	DET
hassl-4536	303	7	independent	independent	ADJ
hassl-4536	303	8	and	and	CCONJ
hassl-4536	303	9	control	control	NOUN
hassl-4536	303	10	variables	variable	NOUN
hassl-4536	303	11	regarding	regard	VERB
hassl-4536	303	12	the	the	DET
hassl-4536	303	13	return	return	NOUN
hassl-4536	303	14	on	on	ADP
hassl-4536	303	15	assets	asset	NOUN
hassl-4536	303	16	(	(	PUNCT
hassl-4536	303	17	roa	roa	PROPN
hassl-4536	303	18	)	)	PUNCT
hassl-4536	303	19	.	.	PUNCT
hassl-4536	304	1	the	the	DET
hassl-4536	304	2	coefficient	coefficient	NOUN
hassl-4536	304	3	value	value	NOUN
hassl-4536	304	4	describes	describe	VERB
hassl-4536	304	5	the	the	DET
hassl-4536	304	6	relationship	relationship	NOUN
hassl-4536	304	7	,	,	PUNCT
hassl-4536	304	8	direction	direction	NOUN
hassl-4536	304	9	,	,	PUNCT
hassl-4536	304	10	and	and	CCONJ
hassl-4536	304	11	effect	effect	NOUN
hassl-4536	304	12	between	between	ADP
hassl-4536	304	13	the	the	DET
hassl-4536	304	14	dependent	dependent	ADJ
hassl-4536	304	15	variable	variable	NOUN
hassl-4536	304	16	(	(	PUNCT
hassl-4536	304	17	roa	roa	PROPN
hassl-4536	304	18	)	)	PUNCT
hassl-4536	304	19	and	and	CCONJ
hassl-4536	304	20	the	the	DET
hassl-4536	304	21	independent	independent	ADJ
hassl-4536	304	22	variable	variable	NOUN
hassl-4536	304	23	(	(	PUNCT
hassl-4536	304	24	itr	itr	NOUN
hassl-4536	304	25	)	)	PUNCT
hassl-4536	304	26	,	,	PUNCT
hassl-4536	304	27	as	as	ADV
hassl-4536	304	28	well	well	ADV
hassl-4536	304	29	as	as	ADP
hassl-4536	304	30	control	control	NOUN
hassl-4536	304	31	variables	variable	NOUN
hassl-4536	304	32	(	(	PUNCT
hassl-4536	304	33	nmc	nmc	PROPN
hassl-4536	304	34	,	,	PUNCT
hassl-4536	304	35	atr	atr	NOUN
hassl-4536	304	36	,	,	PUNCT
hassl-4536	304	37	fize	fize	NOUN
hassl-4536	304	38	,	,	PUNCT
hassl-4536	304	39	and	and	CCONJ
hassl-4536	304	40	firm_age	firm_age	NOUN
hassl-4536	304	41	)	)	PUNCT
hassl-4536	304	42	.	.	PUNCT
hassl-4536	305	1	the	the	DET
hassl-4536	305	2	results	result	NOUN
hassl-4536	305	3	of	of	ADP
hassl-4536	305	4	the	the	DET
hassl-4536	305	5	coefficient	coefficient	NOUN
hassl-4536	305	6	of	of	ADP
hassl-4536	305	7	itr	itr	NOUN
hassl-4536	305	8	from	from	ADP
hassl-4536	305	9	table	table	NOUN
hassl-4536	305	10	4	4	NUM
hassl-4536	305	11	show	show	NOUN
hassl-4536	305	12	that	that	SCONJ
hassl-4536	305	13	itr	itr	NOUN
hassl-4536	305	14	has	have	VERB
hassl-4536	305	15	approximately	approximately	ADV
hassl-4536	305	16	a	a	DET
hassl-4536	305	17	1.39	1.39	NUM
hassl-4536	305	18	influence	influence	NOUN
hassl-4536	305	19	on	on	ADP
hassl-4536	305	20	roa	roa	PROPN
hassl-4536	305	21	.	.	PUNCT
hassl-4536	306	1	this	this	PRON
hassl-4536	306	2	indicates	indicate	VERB
hassl-4536	306	3	that	that	SCONJ
hassl-4536	306	4	if	if	SCONJ
hassl-4536	306	5	itr	itr	NOUN
hassl-4536	306	6	increases	increase	VERB
hassl-4536	306	7	by	by	ADP
hassl-4536	306	8	1	1	NUM
hassl-4536	306	9	,	,	PUNCT
hassl-4536	306	10	roa	roa	PROPN
hassl-4536	306	11	would	would	AUX
hassl-4536	306	12	change	change	VERB
hassl-4536	306	13	by	by	ADP
hassl-4536	306	14	approximately	approximately	ADV
hassl-4536	306	15	139	139	NUM
hassl-4536	306	16	%	%	NOUN
hassl-4536	306	17	.	.	PUNCT
hassl-4536	307	1	the	the	DET
hassl-4536	307	2	significant	significant	ADJ
hassl-4536	307	3	value	value	NOUN
hassl-4536	307	4	of	of	ADP
hassl-4536	307	5	inventory	inventory	NOUN
hassl-4536	307	6	turnover	turnover	NOUN
hassl-4536	307	7	humanities	humanity	NOUN
hassl-4536	307	8	and	and	CCONJ
hassl-4536	307	9	social	social	ADJ
hassl-4536	307	10	sciences	science	NOUN
hassl-4536	307	11	letters	letter	NOUN
hassl-4536	307	12	,	,	PUNCT
hassl-4536	307	13	2025	2025	NUM
hassl-4536	307	14	,	,	PUNCT
hassl-4536	307	15	13(4	13(4	NUM
hassl-4536	307	16	):	):	PUNCT
hassl-4536	307	17	1596	1596	NUM
hassl-4536	307	18	-	-	SYM
hassl-4536	307	19	1614	1614	NUM
hassl-4536	307	20	1607	1607	NUM
hassl-4536	307	21	©	©	PROPN
hassl-4536	307	22	2025	2025	NUM
hassl-4536	307	23	conscientia	conscientia	PROPN
hassl-4536	307	24	beam	beam	PROPN
hassl-4536	307	25	.	.	PUNCT
hassl-4536	308	1	all	all	DET
hassl-4536	308	2	rights	right	NOUN
hassl-4536	308	3	reserved	reserve	VERB
hassl-4536	308	4	.	.	PUNCT
hassl-4536	308	5	suggests	suggest	VERB
hassl-4536	308	6	that	that	SCONJ
hassl-4536	308	7	profit	profit	NOUN
hassl-4536	308	8	from	from	ADP
hassl-4536	308	9	asset	asset	NOUN
hassl-4536	308	10	utilization	utilization	NOUN
hassl-4536	308	11	may	may	AUX
hassl-4536	308	12	not	not	PART
hassl-4536	308	13	be	be	AUX
hassl-4536	308	14	related	relate	VERB
hassl-4536	308	15	to	to	ADP
hassl-4536	308	16	efficient	efficient	ADJ
hassl-4536	308	17	inventory	inventory	NOUN
hassl-4536	308	18	management	management	NOUN
hassl-4536	308	19	.	.	PUNCT
hassl-4536	309	1	the	the	DET
hassl-4536	309	2	results	result	NOUN
hassl-4536	309	3	also	also	ADV
hassl-4536	309	4	show	show	VERB
hassl-4536	309	5	that	that	SCONJ
hassl-4536	309	6	firm_age	firm_age	NOUN
hassl-4536	309	7	is	be	AUX
hassl-4536	309	8	associated	associate	VERB
hassl-4536	309	9	with	with	ADP
hassl-4536	309	10	a	a	DET
hassl-4536	309	11	0.465	0.465	NUM
hassl-4536	309	12	(	(	PUNCT
hassl-4536	309	13	47	47	NUM
hassl-4536	309	14	%	%	NOUN
hassl-4536	309	15	)	)	PUNCT
hassl-4536	309	16	increase	increase	NOUN
hassl-4536	309	17	in	in	ADP
hassl-4536	309	18	roa	roa	PROPN
hassl-4536	309	19	.	.	PUNCT
hassl-4536	310	1	the	the	DET
hassl-4536	310	2	test	test	NOUN
hassl-4536	310	3	assessed	assess	VERB
hassl-4536	310	4	the	the	DET
hassl-4536	310	5	effects	effect	NOUN
hassl-4536	310	6	of	of	ADP
hassl-4536	310	7	inventory	inventory	NOUN
hassl-4536	310	8	turnover	turnover	NOUN
hassl-4536	310	9	on	on	ADP
hassl-4536	310	10	return	return	NOUN
hassl-4536	310	11	on	on	ADP
hassl-4536	310	12	assets	asset	NOUN
hassl-4536	310	13	.	.	PUNCT
hassl-4536	311	1	the	the	DET
hassl-4536	311	2	r	r	NOUN
hassl-4536	311	3	-	-	PUNCT
hassl-4536	311	4	squared	square	VERB
hassl-4536	311	5	value	value	NOUN
hassl-4536	311	6	was	be	AUX
hassl-4536	311	7	calculated	calculate	VERB
hassl-4536	311	8	to	to	PART
hassl-4536	311	9	determine	determine	VERB
hassl-4536	311	10	the	the	DET
hassl-4536	311	11	degree	degree	NOUN
hassl-4536	311	12	of	of	ADP
hassl-4536	311	13	variation	variation	NOUN
hassl-4536	311	14	of	of	ADP
hassl-4536	311	15	the	the	DET
hassl-4536	311	16	dependent	dependent	ADJ
hassl-4536	311	17	variable	variable	NOUN
hassl-4536	311	18	(	(	PUNCT
hassl-4536	311	19	return	return	VERB
hassl-4536	311	20	on	on	ADP
hassl-4536	311	21	assets	asset	NOUN
hassl-4536	311	22	)	)	PUNCT
hassl-4536	311	23	,	,	PUNCT
hassl-4536	311	24	which	which	PRON
hassl-4536	311	25	can	can	AUX
hassl-4536	311	26	be	be	AUX
hassl-4536	311	27	predicted	predict	VERB
hassl-4536	311	28	by	by	ADP
hassl-4536	311	29	the	the	DET
hassl-4536	311	30	independent	independent	ADJ
hassl-4536	311	31	variable	variable	NOUN
hassl-4536	311	32	(	(	PUNCT
hassl-4536	311	33	inventory	inventory	NOUN
hassl-4536	311	34	turnover	turnover	NOUN
hassl-4536	311	35	)	)	PUNCT
hassl-4536	311	36	.	.	PUNCT
hassl-4536	312	1	the	the	DET
hassl-4536	312	2	analysis	analysis	NOUN
hassl-4536	312	3	revealed	reveal	VERB
hassl-4536	312	4	that	that	SCONJ
hassl-4536	312	5	the	the	DET
hassl-4536	312	6	inventory	inventory	NOUN
hassl-4536	312	7	turnover	turnover	NOUN
hassl-4536	312	8	ratio	ratio	NOUN
hassl-4536	312	9	accounted	account	VERB
hassl-4536	312	10	for	for	ADP
hassl-4536	312	11	52	52	NUM
hassl-4536	312	12	%	%	NOUN
hassl-4536	312	13	of	of	ADP
hassl-4536	312	14	the	the	DET
hassl-4536	312	15	variance	variance	NOUN
hassl-4536	312	16	in	in	ADP
hassl-4536	312	17	return	return	NOUN
hassl-4536	312	18	on	on	ADP
hassl-4536	312	19	assets	asset	NOUN
hassl-4536	312	20	performance	performance	NOUN
hassl-4536	312	21	(	(	PUNCT
hassl-4536	312	22	r2	r2	NOUN
hassl-4536	312	23	=	=	NOUN
hassl-4536	312	24	0.52	0.52	NUM
hassl-4536	312	25	,	,	PUNCT
hassl-4536	312	26	adjusted	adjust	VERB
hassl-4536	312	27	r2	r2	NOUN
hassl-4536	312	28	=	=	PROPN
hassl-4536	312	29	0.47	0.47	NUM
hassl-4536	312	30	,	,	PUNCT
hassl-4536	312	31	f	f	PROPN
hassl-4536	312	32	=	=	SYM
hassl-4536	312	33	11.28	11.28	NUM
hassl-4536	312	34	,	,	PUNCT
hassl-4536	312	35	and	and	CCONJ
hassl-4536	312	36	p	p	X
hassl-4536	312	37	<	<	X
hassl-4536	312	38	0.05	0.05	NUM
hassl-4536	312	39	)	)	PUNCT
hassl-4536	312	40	.	.	PUNCT
hassl-4536	313	1	the	the	DET
hassl-4536	313	2	r	r	NOUN
hassl-4536	313	3	-	-	PUNCT
hassl-4536	313	4	squared	square	VERB
hassl-4536	313	5	value	value	NOUN
hassl-4536	313	6	of	of	ADP
hassl-4536	313	7	52	52	NUM
hassl-4536	313	8	percent	percent	NOUN
hassl-4536	313	9	demonstrates	demonstrate	VERB
hassl-4536	313	10	the	the	DET
hassl-4536	313	11	model	model	NOUN
hassl-4536	313	12	's	's	PART
hassl-4536	313	13	explanatory	explanatory	ADJ
hassl-4536	313	14	ability	ability	NOUN
hassl-4536	313	15	.	.	PUNCT
hassl-4536	314	1	the	the	DET
hassl-4536	314	2	adjusted	adjusted	ADJ
hassl-4536	314	3	r	r	NOUN
hassl-4536	314	4	-	-	PUNCT
hassl-4536	314	5	squared	square	VERB
hassl-4536	314	6	is	be	AUX
hassl-4536	314	7	47	47	NUM
hassl-4536	314	8	%	%	NOUN
hassl-4536	314	9	,	,	PUNCT
hassl-4536	314	10	indicating	indicate	VERB
hassl-4536	314	11	the	the	DET
hassl-4536	314	12	strength	strength	NOUN
hassl-4536	314	13	of	of	ADP
hassl-4536	314	14	the	the	DET
hassl-4536	314	15	regression	regression	NOUN
hassl-4536	314	16	between	between	ADP
hassl-4536	314	17	the	the	DET
hassl-4536	314	18	independent	independent	ADJ
hassl-4536	314	19	variables	variable	NOUN
hassl-4536	314	20	.	.	PUNCT
hassl-4536	315	1	the	the	DET
hassl-4536	315	2	standard	standard	ADJ
hassl-4536	315	3	deviation	deviation	NOUN
hassl-4536	315	4	is	be	AUX
hassl-4536	315	5	160.6	160.6	NUM
hassl-4536	315	6	,	,	PUNCT
hassl-4536	315	7	which	which	PRON
hassl-4536	315	8	indicates	indicate	VERB
hassl-4536	315	9	how	how	SCONJ
hassl-4536	315	10	far	far	ADJ
hassl-4536	315	11	numbers	number	NOUN
hassl-4536	315	12	and	and	CCONJ
hassl-4536	315	13	individuals	individual	NOUN
hassl-4536	315	14	of	of	ADP
hassl-4536	315	15	a	a	DET
hassl-4536	315	16	group	group	NOUN
hassl-4536	315	17	are	be	AUX
hassl-4536	315	18	separated	separate	VERB
hassl-4536	315	19	from	from	ADP
hassl-4536	315	20	one	one	NUM
hassl-4536	315	21	another	another	DET
hassl-4536	315	22	.	.	PUNCT
hassl-4536	316	1	the	the	DET
hassl-4536	316	2	mean	mean	NOUN
hassl-4536	316	3	of	of	ADP
hassl-4536	316	4	the	the	DET
hassl-4536	316	5	dependent	dependent	ADJ
hassl-4536	316	6	variable	variable	NOUN
hassl-4536	316	7	,	,	PUNCT
hassl-4536	316	8	representing	represent	VERB
hassl-4536	316	9	the	the	DET
hassl-4536	316	10	center	center	ADJ
hassl-4536	316	11	point	point	NOUN
hassl-4536	316	12	of	of	ADP
hassl-4536	316	13	the	the	DET
hassl-4536	316	14	variables	variable	NOUN
hassl-4536	316	15	,	,	PUNCT
hassl-4536	316	16	is	be	AUX
hassl-4536	316	17	-15.2	-15.2	PRON
hassl-4536	316	18	.	.	PUNCT
hassl-4536	317	1	the	the	DET
hassl-4536	317	2	significance	significance	NOUN
hassl-4536	317	3	of	of	ADP
hassl-4536	317	4	the	the	DET
hassl-4536	317	5	f	f	NOUN
hassl-4536	317	6	-	-	PUNCT
hassl-4536	317	7	statistic	statistic	NOUN
hassl-4536	317	8	was	be	AUX
hassl-4536	317	9	confirmed	confirm	VERB
hassl-4536	317	10	,	,	PUNCT
hassl-4536	317	11	with	with	ADP
hassl-4536	317	12	a	a	DET
hassl-4536	317	13	p	p	NOUN
hassl-4536	317	14	-	-	PUNCT
hassl-4536	317	15	value	value	NOUN
hassl-4536	317	16	of	of	ADP
hassl-4536	317	17	0.000	0.000	NUM
hassl-4536	317	18	,	,	PUNCT
hassl-4536	317	19	indicating	indicate	VERB
hassl-4536	317	20	the	the	DET
hassl-4536	317	21	model	model	NOUN
hassl-4536	317	22	's	's	PART
hassl-4536	317	23	overall	overall	ADJ
hassl-4536	317	24	significance	significance	NOUN
hassl-4536	317	25	.	.	PUNCT
hassl-4536	318	1	hypothesis	hypothesis	NOUN
hassl-4536	318	2	one	one	NUM
hassl-4536	318	3	test	test	NOUN
hassl-4536	318	4	:	:	PUNCT
hassl-4536	318	5	inventory	inventory	NOUN
hassl-4536	318	6	turnover	turnover	NOUN
hassl-4536	318	7	ratio	ratio	NOUN
hassl-4536	318	8	does	do	AUX
hassl-4536	318	9	not	not	PART
hassl-4536	318	10	influence	influence	VERB
hassl-4536	318	11	the	the	DET
hassl-4536	318	12	return	return	NOUN
hassl-4536	318	13	on	on	ADP
hassl-4536	318	14	assets	asset	NOUN
hassl-4536	318	15	of	of	ADP
hassl-4536	318	16	listed	list	VERB
hassl-4536	318	17	agricultural	agricultural	ADJ
hassl-4536	318	18	firms	firm	NOUN
hassl-4536	318	19	in	in	ADP
hassl-4536	318	20	nigeria	nigeria	PROPN
hassl-4536	318	21	.	.	PUNCT
hassl-4536	319	1	based	base	VERB
hassl-4536	319	2	on	on	ADP
hassl-4536	319	3	the	the	DET
hassl-4536	319	4	results	result	NOUN
hassl-4536	319	5	from	from	ADP
hassl-4536	319	6	table	table	NOUN
hassl-4536	319	7	4	4	NUM
hassl-4536	319	8	,	,	PUNCT
hassl-4536	319	9	which	which	PRON
hassl-4536	319	10	reveals	reveal	VERB
hassl-4536	319	11	that	that	SCONJ
hassl-4536	319	12	the	the	DET
hassl-4536	319	13	inventory	inventory	NOUN
hassl-4536	319	14	turnover	turnover	NOUN
hassl-4536	319	15	ratio	ratio	NOUN
hassl-4536	319	16	has	have	VERB
hassl-4536	319	17	an	an	DET
hassl-4536	319	18	insignificant	insignificant	ADJ
hassl-4536	319	19	(	(	PUNCT
hassl-4536	319	20	0.40	0.40	NUM
hassl-4536	319	21	)	)	PUNCT
hassl-4536	319	22	influence	influence	NOUN
hassl-4536	319	23	on	on	ADP
hassl-4536	319	24	the	the	DET
hassl-4536	319	25	profitability	profitability	NOUN
hassl-4536	319	26	of	of	ADP
hassl-4536	319	27	the	the	DET
hassl-4536	319	28	examined	examine	VERB
hassl-4536	319	29	firm	firm	NOUN
hassl-4536	319	30	in	in	ADP
hassl-4536	319	31	terms	term	NOUN
hassl-4536	319	32	of	of	ADP
hassl-4536	319	33	roa	roa	PROPN
hassl-4536	319	34	,	,	PUNCT
hassl-4536	319	35	we	we	PRON
hassl-4536	319	36	can	can	AUX
hassl-4536	319	37	accept	accept	VERB
hassl-4536	319	38	the	the	DET
hassl-4536	319	39	null	null	ADJ
hassl-4536	319	40	hypothesis	hypothesis	NOUN
hassl-4536	319	41	,	,	PUNCT
hassl-4536	319	42	which	which	PRON
hassl-4536	319	43	states	state	VERB
hassl-4536	319	44	that	that	SCONJ
hassl-4536	319	45	"	"	PUNCT
hassl-4536	319	46	the	the	DET
hassl-4536	319	47	inventory	inventory	NOUN
hassl-4536	319	48	turnover	turnover	NOUN
hassl-4536	319	49	ratio	ratio	NOUN
hassl-4536	319	50	does	do	AUX
hassl-4536	319	51	not	not	PART
hassl-4536	319	52	influence	influence	VERB
hassl-4536	319	53	the	the	DET
hassl-4536	319	54	return	return	NOUN
hassl-4536	319	55	on	on	ADP
hassl-4536	319	56	assets	asset	NOUN
hassl-4536	319	57	of	of	ADP
hassl-4536	319	58	listed	list	VERB
hassl-4536	319	59	agricultural	agricultural	ADJ
hassl-4536	319	60	firms	firm	NOUN
hassl-4536	319	61	in	in	ADP
hassl-4536	319	62	nigeria	nigeria	PROPN
hassl-4536	319	63	.	.	PUNCT
hassl-4536	319	64	"	"	PUNCT
hassl-4536	320	1	decision	decision	NOUN
hassl-4536	320	2	:	:	PUNCT
hassl-4536	320	3	accept	accept	VERB
hassl-4536	320	4	the	the	DET
hassl-4536	320	5	null	null	ADJ
hassl-4536	320	6	hypothesis	hypothesis	NOUN
hassl-4536	320	7	.	.	PUNCT
hassl-4536	321	1	table	table	NOUN
hassl-4536	321	2	5	5	NUM
hassl-4536	321	3	.	.	PUNCT
hassl-4536	321	4	inventory	inventory	NOUN
hassl-4536	321	5	turnover	turnover	NOUN
hassl-4536	321	6	on	on	ADP
hassl-4536	321	7	profitability	profitability	NOUN
hassl-4536	321	8	(	(	PUNCT
hassl-4536	321	9	return	return	VERB
hassl-4536	321	10	on	on	ADP
hassl-4536	321	11	equity	equity	NOUN
hassl-4536	321	12	)	)	PUNCT
hassl-4536	321	13	variables	variables	PROPN
hassl-4536	321	14	coeff	coeff	PROPN
hassl-4536	321	15	.	.	PUNCT
hassl-4536	322	1	std	std	NOUN
hassl-4536	322	2	.	.	PUNCT
hassl-4536	323	1	err	err	PROPN
hassl-4536	323	2	t	t	PROPN
hassl-4536	323	3	-	-	PUNCT
hassl-4536	323	4	stat	stat	NOUN
hassl-4536	323	5	prob	prob	NOUN
hassl-4536	323	6	.	.	PUNCT
hassl-4536	324	1	roe(-1	roe(-1	VERB
hassl-4536	324	2	)	)	PUNCT
hassl-4536	324	3	0.074	0.074	NUM
hassl-4536	324	4	0.035	0.035	NUM
hassl-4536	324	5	2.113	2.113	NUM
hassl-4536	324	6	0.036	0.036	NUM
hassl-4536	324	7	itr	itr	NOUN
hassl-4536	324	8	-0.138	-0.138	NUM
hassl-4536	324	9	0.052	0.052	NUM
hassl-4536	324	10	-2.660	-2.660	NOUN
hassl-4536	324	11	0.009	0.009	NUM
hassl-4536	324	12	firm_age	firm_age	NOUN
hassl-4536	324	13	-0.017	-0.017	ADP
hassl-4536	324	14	0.168	0.168	NUM
hassl-4536	324	15	-0.101	-0.101	NUM
hassl-4536	324	16	0.919	0.919	NUM
hassl-4536	324	17	fize	fize	NOUN
hassl-4536	324	18	0.000	0.000	NUM
hassl-4536	324	19	0.000	0.000	NUM
hassl-4536	324	20	-4.046	-4.046	NUM
hassl-4536	324	21	0.000	0.000	NUM
hassl-4536	324	22	atr	atr	NOUN
hassl-4536	324	23	-0.115	-0.115	PROPN
hassl-4536	324	24	0.622	0.622	NUM
hassl-4536	324	25	-0.184	-0.184	X
hassl-4536	324	26	0.853	0.853	NUM
hassl-4536	324	27	nmc	nmc	NOUN
hassl-4536	324	28	0.000	0.000	NUM
hassl-4536	324	29	0.000	0.000	NUM
hassl-4536	324	30	-27.473	-27.473	NUM
hassl-4536	325	1	0.000	0.000	NUM
hassl-4536	325	2	c	c	NOUN
hassl-4536	325	3	2.191	2.191	NUM
hassl-4536	325	4	6.191	6.191	NUM
hassl-4536	325	5	0.354	0.354	NUM
hassl-4536	325	6	0.724	0.724	NUM
hassl-4536	325	7	r	r	NOUN
hassl-4536	325	8	-	-	PUNCT
hassl-4536	325	9	squared	square	VERB
hassl-4536	326	1	0.937	0.937	NUM
hassl-4536	326	2	mean	mean	VERB
hassl-4536	326	3	dependent	dependent	ADJ
hassl-4536	326	4	variable	variable	NOUN
hassl-4536	326	5	1.363	1.363	NUM
hassl-4536	326	6	adj	adj	NOUN
hassl-4536	326	7	r	r	NOUN
hassl-4536	326	8	-	-	PUNCT
hassl-4536	326	9	squared	square	VERB
hassl-4536	326	10	0.931	0.931	NUM
hassl-4536	326	11	s.d	s.d	PROPN
hassl-4536	326	12	.	.	PUNCT
hassl-4536	327	1	dependent	dependent	ADJ
hassl-4536	327	2	variable	variable	ADJ
hassl-4536	327	3	10.547	10.547	NUM
hassl-4536	327	4	f	f	X
hassl-4536	327	5	-	-	PUNCT
hassl-4536	327	6	stat	stat	PROPN
hassl-4536	327	7	155.7	155.7	NUM
hassl-4536	327	8	durbin	durbin	ADJ
hassl-4536	327	9	-	-	PUNCT
hassl-4536	327	10	watson	watson	NOUN
hassl-4536	327	11	statistics	statistic	NOUN
hassl-4536	327	12	2.046	2.046	NUM
hassl-4536	327	13	prob	prob	NOUN
hassl-4536	327	14	(	(	PUNCT
hassl-4536	327	15	f	f	NOUN
hassl-4536	327	16	-	-	PUNCT
hassl-4536	327	17	stat	stat	NOUN
hassl-4536	327	18	)	)	PUNCT
hassl-4536	327	19	0.000000	0.000000	NUM
hassl-4536	327	20	table	table	NOUN
hassl-4536	327	21	5	5	NUM
hassl-4536	327	22	reveals	reveal	VERB
hassl-4536	327	23	another	another	DET
hassl-4536	327	24	ordinary	ordinary	ADJ
hassl-4536	327	25	least	least	ADJ
hassl-4536	327	26	squares	square	NOUN
hassl-4536	327	27	regression	regression	NOUN
hassl-4536	327	28	table	table	NOUN
hassl-4536	327	29	depicting	depict	VERB
hassl-4536	327	30	an	an	DET
hassl-4536	327	31	analysis	analysis	NOUN
hassl-4536	327	32	of	of	ADP
hassl-4536	327	33	the	the	DET
hassl-4536	327	34	influence	influence	NOUN
hassl-4536	327	35	of	of	ADP
hassl-4536	327	36	inventory	inventory	NOUN
hassl-4536	327	37	turnover	turnover	NOUN
hassl-4536	327	38	on	on	ADP
hassl-4536	327	39	the	the	DET
hassl-4536	327	40	profitability	profitability	NOUN
hassl-4536	327	41	of	of	ADP
hassl-4536	327	42	the	the	DET
hassl-4536	327	43	examined	examine	VERB
hassl-4536	327	44	firms	firm	NOUN
hassl-4536	327	45	using	use	VERB
hassl-4536	327	46	return	return	NOUN
hassl-4536	327	47	on	on	ADP
hassl-4536	327	48	equity	equity	NOUN
hassl-4536	327	49	(	(	PUNCT
hassl-4536	327	50	roe	roe	PROPN
hassl-4536	327	51	)	)	PUNCT
hassl-4536	327	52	as	as	ADP
hassl-4536	327	53	a	a	DET
hassl-4536	327	54	proxy	proxy	NOUN
hassl-4536	327	55	.	.	PUNCT
hassl-4536	328	1	the	the	DET
hassl-4536	328	2	table	table	NOUN
hassl-4536	328	3	also	also	ADV
hassl-4536	328	4	reveals	reveal	VERB
hassl-4536	328	5	the	the	DET
hassl-4536	328	6	independent	independent	ADJ
hassl-4536	328	7	variable	variable	NOUN
hassl-4536	328	8	(	(	PUNCT
hassl-4536	328	9	inventory	inventory	NOUN
hassl-4536	328	10	turnover	turnover	NOUN
hassl-4536	328	11	)	)	PUNCT
hassl-4536	328	12	represented	represent	VERB
hassl-4536	328	13	by	by	ADP
hassl-4536	328	14	itr	itr	NOUN
hassl-4536	328	15	alongside	alongside	ADP
hassl-4536	328	16	the	the	DET
hassl-4536	328	17	employed	employ	VERB
hassl-4536	328	18	control	control	NOUN
hassl-4536	328	19	variables	variable	NOUN
hassl-4536	328	20	,	,	PUNCT
hassl-4536	328	21	which	which	PRON
hassl-4536	328	22	are	be	AUX
hassl-4536	328	23	net	net	ADJ
hassl-4536	328	24	marketing	marketing	NOUN
hassl-4536	328	25	contribution	contribution	NOUN
hassl-4536	328	26	(	(	PUNCT
hassl-4536	328	27	nmc	nmc	PROPN
hassl-4536	328	28	)	)	PUNCT
hassl-4536	328	29	,	,	PUNCT
hassl-4536	328	30	firm	firm	ADJ
hassl-4536	328	31	size	size	NOUN
hassl-4536	328	32	(	(	PUNCT
hassl-4536	328	33	fize	fize	NOUN
hassl-4536	328	34	)	)	PUNCT
hassl-4536	328	35	,	,	PUNCT
hassl-4536	328	36	firm	firm	ADJ
hassl-4536	328	37	age	age	NOUN
hassl-4536	328	38	(	(	PUNCT
hassl-4536	328	39	firm_age	firm_age	NOUN
hassl-4536	328	40	)	)	PUNCT
hassl-4536	328	41	,	,	PUNCT
hassl-4536	328	42	and	and	CCONJ
hassl-4536	328	43	asset	asset	NOUN
hassl-4536	328	44	turnover	turnover	NOUN
hassl-4536	328	45	ratio	ratio	NOUN
hassl-4536	328	46	(	(	PUNCT
hassl-4536	328	47	atr	atr	PROPN
hassl-4536	328	48	)	)	PUNCT
hassl-4536	328	49	.	.	PUNCT
hassl-4536	329	1	starting	start	VERB
hassl-4536	329	2	with	with	ADP
hassl-4536	329	3	the	the	DET
hassl-4536	329	4	prob	prob	NOUN
hassl-4536	329	5	(	(	PUNCT
hassl-4536	329	6	f	f	NOUN
hassl-4536	329	7	-	-	PUNCT
hassl-4536	329	8	stat	stat	NOUN
hassl-4536	329	9	)	)	PUNCT
hassl-4536	329	10	,	,	PUNCT
hassl-4536	329	11	table	table	NOUN
hassl-4536	329	12	5	5	NUM
hassl-4536	329	13	shows	show	VERB
hassl-4536	329	14	a	a	DET
hassl-4536	329	15	value	value	NOUN
hassl-4536	329	16	of	of	ADP
hassl-4536	329	17	0.00	0.00	NUM
hassl-4536	329	18	with	with	ADP
hassl-4536	329	19	the	the	DET
hassl-4536	329	20	significance	significance	NOUN
hassl-4536	329	21	level	level	NOUN
hassl-4536	329	22	in	in	ADP
hassl-4536	329	23	probability	probability	NOUN
hassl-4536	329	24	beginning	begin	VERB
hassl-4536	329	25	from	from	ADP
hassl-4536	329	26	0.05	0.05	NUM
hassl-4536	329	27	(	(	PUNCT
hassl-4536	329	28	5	5	NUM
hassl-4536	329	29	%	%	NOUN
hassl-4536	329	30	)	)	PUNCT
hassl-4536	329	31	and	and	CCONJ
hassl-4536	329	32	below	below	ADV
hassl-4536	329	33	.	.	PUNCT
hassl-4536	330	1	this	this	PRON
hassl-4536	330	2	implies	imply	VERB
hassl-4536	330	3	that	that	SCONJ
hassl-4536	330	4	the	the	DET
hassl-4536	330	5	entire	entire	ADJ
hassl-4536	330	6	model	model	NOUN
hassl-4536	330	7	is	be	AUX
hassl-4536	330	8	fit	fit	ADJ
hassl-4536	330	9	and	and	CCONJ
hassl-4536	330	10	appropriate	appropriate	ADJ
hassl-4536	330	11	for	for	ADP
hassl-4536	330	12	use	use	NOUN
hassl-4536	330	13	,	,	PUNCT
hassl-4536	330	14	and	and	CCONJ
hassl-4536	330	15	a	a	DET
hassl-4536	330	16	significant	significant	ADJ
hassl-4536	330	17	relationship	relationship	NOUN
hassl-4536	330	18	exists	exist	VERB
hassl-4536	330	19	between	between	ADP
hassl-4536	330	20	the	the	DET
hassl-4536	330	21	independent	independent	ADJ
hassl-4536	330	22	and	and	CCONJ
hassl-4536	330	23	control	control	NOUN
hassl-4536	330	24	variables	variable	NOUN
hassl-4536	330	25	regarding	regard	VERB
hassl-4536	330	26	the	the	DET
hassl-4536	330	27	return	return	NOUN
hassl-4536	330	28	on	on	ADP
hassl-4536	330	29	equity	equity	NOUN
hassl-4536	330	30	(	(	PUNCT
hassl-4536	330	31	roe	roe	PROPN
hassl-4536	330	32	)	)	PUNCT
hassl-4536	330	33	.	.	PUNCT
hassl-4536	331	1	moreover	moreover	ADV
hassl-4536	331	2	,	,	PUNCT
hassl-4536	331	3	similar	similar	ADJ
hassl-4536	331	4	to	to	ADP
hassl-4536	331	5	table	table	NOUN
hassl-4536	331	6	4	4	NUM
hassl-4536	331	7	,	,	PUNCT
hassl-4536	331	8	it	it	PRON
hassl-4536	331	9	is	be	AUX
hassl-4536	331	10	clear	clear	ADJ
hassl-4536	331	11	that	that	SCONJ
hassl-4536	331	12	the	the	DET
hassl-4536	331	13	coefficient	coefficient	NOUN
hassl-4536	331	14	value	value	NOUN
hassl-4536	331	15	describes	describe	VERB
hassl-4536	331	16	the	the	DET
hassl-4536	331	17	relationship	relationship	NOUN
hassl-4536	331	18	,	,	PUNCT
hassl-4536	331	19	direction	direction	NOUN
hassl-4536	331	20	,	,	PUNCT
hassl-4536	331	21	and	and	CCONJ
hassl-4536	331	22	effects	effect	NOUN
hassl-4536	331	23	between	between	ADP
hassl-4536	331	24	the	the	DET
hassl-4536	331	25	dependent	dependent	ADJ
hassl-4536	331	26	variable	variable	NOUN
hassl-4536	331	27	(	(	PUNCT
hassl-4536	331	28	roe	roe	PROPN
hassl-4536	331	29	)	)	PUNCT
hassl-4536	331	30	,	,	PUNCT
hassl-4536	331	31	the	the	DET
hassl-4536	331	32	independent	independent	ADJ
hassl-4536	331	33	variable	variable	NOUN
hassl-4536	331	34	(	(	PUNCT
hassl-4536	331	35	itr	itr	NOUN
hassl-4536	331	36	)	)	PUNCT
hassl-4536	331	37	,	,	PUNCT
hassl-4536	331	38	and	and	CCONJ
hassl-4536	331	39	control	control	NOUN
hassl-4536	331	40	variables	variable	NOUN
hassl-4536	331	41	(	(	PUNCT
hassl-4536	331	42	nmc	nmc	PROPN
hassl-4536	331	43	,	,	PUNCT
hassl-4536	331	44	atr	atr	NOUN
hassl-4536	331	45	,	,	PUNCT
hassl-4536	331	46	fize	fize	NOUN
hassl-4536	331	47	,	,	PUNCT
hassl-4536	331	48	and	and	CCONJ
hassl-4536	331	49	firm_age	firm_age	NOUN
hassl-4536	331	50	)	)	PUNCT
hassl-4536	331	51	.	.	PUNCT
hassl-4536	332	1	therefore	therefore	ADV
hassl-4536	332	2	,	,	PUNCT
hassl-4536	332	3	the	the	DET
hassl-4536	332	4	results	result	NOUN
hassl-4536	332	5	of	of	ADP
hassl-4536	332	6	the	the	DET
hassl-4536	332	7	coefficient	coefficient	NOUN
hassl-4536	332	8	of	of	ADP
hassl-4536	332	9	itr	itr	NOUN
hassl-4536	332	10	from	from	ADP
hassl-4536	332	11	table	table	NOUN
hassl-4536	332	12	5	5	NUM
hassl-4536	332	13	,	,	PUNCT
hassl-4536	332	14	which	which	PRON
hassl-4536	332	15	shows	show	VERB
hassl-4536	332	16	that	that	SCONJ
hassl-4536	332	17	itr	itr	NOUN
hassl-4536	332	18	is	be	AUX
hassl-4536	332	19	approximately	approximately	ADV
hassl-4536	332	20	-0.13	-0.13	NUM
hassl-4536	332	21	,	,	PUNCT
hassl-4536	332	22	reveal	reveal	VERB
hassl-4536	332	23	a	a	DET
hassl-4536	332	24	13	13	NUM
hassl-4536	332	25	%	%	NOUN
hassl-4536	332	26	decrease	decrease	NOUN
hassl-4536	332	27	in	in	ADP
hassl-4536	332	28	roe	roe	NOUN
hassl-4536	332	29	with	with	ADP
hassl-4536	332	30	a	a	DET
hassl-4536	332	31	possible	possible	ADJ
hassl-4536	332	32	increase	increase	NOUN
hassl-4536	332	33	in	in	ADP
hassl-4536	332	34	itr	itr	NOUN
hassl-4536	332	35	due	due	ADP
hassl-4536	332	36	to	to	ADP
hassl-4536	332	37	the	the	DET
hassl-4536	332	38	inverse	inverse	NOUN
hassl-4536	332	39	relationship	relationship	NOUN
hassl-4536	332	40	.	.	PUNCT
hassl-4536	333	1	this	this	PRON
hassl-4536	333	2	means	mean	VERB
hassl-4536	333	3	that	that	SCONJ
hassl-4536	333	4	if	if	SCONJ
hassl-4536	333	5	itr	itr	NOUN
hassl-4536	333	6	increases	increase	VERB
hassl-4536	333	7	by	by	ADP
hassl-4536	333	8	1	1	NUM
hassl-4536	333	9	,	,	PUNCT
hassl-4536	333	10	roe	roe	NOUN
hassl-4536	333	11	would	would	AUX
hassl-4536	333	12	decrease	decrease	VERB
hassl-4536	333	13	by	by	ADP
hassl-4536	333	14	approximately	approximately	ADV
hassl-4536	333	15	13	13	NUM
hassl-4536	333	16	%	%	NOUN
hassl-4536	333	17	.	.	PUNCT
hassl-4536	334	1	however	however	ADV
hassl-4536	334	2	,	,	PUNCT
hassl-4536	334	3	this	this	DET
hassl-4536	334	4	direction	direction	NOUN
hassl-4536	334	5	of	of	ADP
hassl-4536	334	6	influence	influence	NOUN
hassl-4536	334	7	is	be	AUX
hassl-4536	334	8	not	not	PART
hassl-4536	334	9	significant	significant	ADJ
hassl-4536	334	10	if	if	SCONJ
hassl-4536	334	11	the	the	DET
hassl-4536	334	12	probability	probability	NOUN
hassl-4536	334	13	of	of	ADP
hassl-4536	334	14	itr	itr	NOUN
hassl-4536	334	15	exceeds	exceed	VERB
hassl-4536	334	16	0.05	0.05	NUM
hassl-4536	334	17	concerning	concern	VERB
hassl-4536	334	18	roe	roe	NOUN
hassl-4536	334	19	.	.	PUNCT
hassl-4536	335	1	it	it	PRON
hassl-4536	335	2	is	be	AUX
hassl-4536	335	3	also	also	ADV
hassl-4536	335	4	evident	evident	ADJ
hassl-4536	335	5	from	from	ADP
hassl-4536	335	6	the	the	DET
hassl-4536	335	7	table	table	NOUN
hassl-4536	335	8	that	that	SCONJ
hassl-4536	335	9	there	there	PRON
hassl-4536	335	10	is	be	VERB
hassl-4536	335	11	a	a	DET
hassl-4536	335	12	significant	significant	ADJ
hassl-4536	335	13	value	value	NOUN
hassl-4536	335	14	in	in	ADP
hassl-4536	335	15	the	the	DET
hassl-4536	335	16	inventory	inventory	NOUN
hassl-4536	335	17	turnover	turnover	NOUN
hassl-4536	335	18	row	row	NOUN
hassl-4536	335	19	,	,	PUNCT
hassl-4536	335	20	indicating	indicate	VERB
hassl-4536	335	21	that	that	SCONJ
hassl-4536	335	22	efficient	efficient	ADJ
hassl-4536	335	23	inventory	inventory	NOUN
hassl-4536	335	24	management	management	NOUN
hassl-4536	335	25	can	can	AUX
hassl-4536	335	26	humanities	humanity	NOUN
hassl-4536	335	27	and	and	CCONJ
hassl-4536	335	28	social	social	ADJ
hassl-4536	335	29	sciences	science	NOUN
hassl-4536	335	30	letters	letter	NOUN
hassl-4536	335	31	,	,	PUNCT
hassl-4536	335	32	2025	2025	NUM
hassl-4536	335	33	,	,	PUNCT
hassl-4536	335	34	13(4	13(4	NUM
hassl-4536	335	35	):	):	PUNCT
hassl-4536	335	36	1596	1596	NUM
hassl-4536	335	37	-	-	SYM
hassl-4536	335	38	1614	1614	NUM
hassl-4536	335	39	1608	1608	NUM
hassl-4536	335	40	©	©	PROPN
hassl-4536	335	41	2025	2025	NUM
hassl-4536	335	42	conscientia	conscientia	PROPN
hassl-4536	335	43	beam	beam	PROPN
hassl-4536	335	44	.	.	PUNCT
hassl-4536	336	1	all	all	DET
hassl-4536	336	2	rights	right	NOUN
hassl-4536	336	3	reserved	reserve	VERB
hassl-4536	336	4	.	.	PUNCT
hassl-4536	337	1	influence	influence	NOUN
hassl-4536	337	2	profit	profit	NOUN
hassl-4536	337	3	from	from	ADP
hassl-4536	337	4	utilizing	utilize	VERB
hassl-4536	337	5	equity	equity	NOUN
hassl-4536	337	6	.	.	PUNCT
hassl-4536	338	1	therefore	therefore	ADV
hassl-4536	338	2	,	,	PUNCT
hassl-4536	338	3	inventory	inventory	NOUN
hassl-4536	338	4	turnover	turnover	NOUN
hassl-4536	338	5	has	have	VERB
hassl-4536	338	6	a	a	DET
hassl-4536	338	7	significant	significant	ADJ
hassl-4536	338	8	negative	negative	ADJ
hassl-4536	338	9	influence	influence	NOUN
hassl-4536	338	10	on	on	ADP
hassl-4536	338	11	profitability	profitability	NOUN
hassl-4536	338	12	,	,	PUNCT
hassl-4536	338	13	with	with	ADP
hassl-4536	338	14	a	a	DET
hassl-4536	338	15	probability	probability	NOUN
hassl-4536	338	16	of	of	ADP
hassl-4536	338	17	0.009	0.009	NUM
hassl-4536	338	18	.	.	PUNCT
hassl-4536	339	1	one	one	NUM
hassl-4536	339	2	way	way	NOUN
hassl-4536	339	3	to	to	PART
hassl-4536	339	4	determine	determine	VERB
hassl-4536	339	5	the	the	DET
hassl-4536	339	6	strength	strength	NOUN
hassl-4536	339	7	of	of	ADP
hassl-4536	339	8	results	result	NOUN
hassl-4536	339	9	is	be	AUX
hassl-4536	339	10	by	by	ADP
hassl-4536	339	11	reading	read	VERB
hassl-4536	339	12	the	the	DET
hassl-4536	339	13	r	r	NOUN
hassl-4536	339	14	-	-	PUNCT
hassl-4536	339	15	squared	square	VERB
hassl-4536	339	16	.	.	PUNCT
hassl-4536	340	1	from	from	ADP
hassl-4536	340	2	the	the	DET
hassl-4536	340	3	table	table	NOUN
hassl-4536	340	4	,	,	PUNCT
hassl-4536	340	5	the	the	DET
hassl-4536	340	6	r	r	NOUN
hassl-4536	340	7	-	-	PUNCT
hassl-4536	340	8	squared	square	VERB
hassl-4536	340	9	reads	read	NOUN
hassl-4536	340	10	approximately	approximately	ADV
hassl-4536	340	11	0.937	0.937	NUM
hassl-4536	340	12	.	.	PUNCT
hassl-4536	341	1	this	this	DET
hassl-4536	341	2	reading	reading	NOUN
hassl-4536	341	3	implies	imply	VERB
hassl-4536	341	4	that	that	SCONJ
hassl-4536	341	5	the	the	DET
hassl-4536	341	6	inventory	inventory	NOUN
hassl-4536	341	7	turnover	turnover	NOUN
hassl-4536	341	8	ratio	ratio	NOUN
hassl-4536	341	9	accounted	account	VERB
hassl-4536	341	10	for	for	ADP
hassl-4536	341	11	93.7	93.7	NUM
hassl-4536	341	12	%	%	NOUN
hassl-4536	341	13	variance	variance	NOUN
hassl-4536	341	14	in	in	ADP
hassl-4536	341	15	return	return	NOUN
hassl-4536	341	16	on	on	ADP
hassl-4536	341	17	equity	equity	NOUN
hassl-4536	341	18	performance	performance	NOUN
hassl-4536	341	19	(	(	PUNCT
hassl-4536	341	20	r2	r2	PROPN
hassl-4536	341	21	=	=	SYM
hassl-4536	341	22	93.7	93.7	NUM
hassl-4536	341	23	,	,	PUNCT
hassl-4536	341	24	ar2	ar2	PROPN
hassl-4536	341	25	=	=	PROPN
hassl-4536	341	26	93.1	93.1	NUM
hassl-4536	341	27	,	,	PUNCT
hassl-4536	341	28	f	f	PROPN
hassl-4536	341	29	=	=	SYM
hassl-4536	341	30	155.7	155.7	NUM
hassl-4536	341	31	and	and	CCONJ
hassl-4536	341	32	p	p	X
hassl-4536	341	33	<	<	X
hassl-4536	341	34	.05	.05	NUM
hassl-4536	341	35	)	)	PUNCT
hassl-4536	341	36	.	.	PUNCT
hassl-4536	342	1	the	the	DET
hassl-4536	342	2	r	r	NOUN
hassl-4536	342	3	-	-	PUNCT
hassl-4536	342	4	square	square	ADJ
hassl-4536	342	5	value	value	NOUN
hassl-4536	342	6	of	of	ADP
hassl-4536	342	7	94	94	NUM
hassl-4536	342	8	percent	percent	NOUN
hassl-4536	342	9	demonstrates	demonstrate	VERB
hassl-4536	342	10	the	the	DET
hassl-4536	342	11	model	model	NOUN
hassl-4536	342	12	's	's	PART
hassl-4536	342	13	explanatory	explanatory	ADJ
hassl-4536	342	14	ability	ability	NOUN
hassl-4536	342	15	.	.	PUNCT
hassl-4536	343	1	the	the	DET
hassl-4536	343	2	adjusted	adjusted	ADJ
hassl-4536	343	3	r	r	NOUN
hassl-4536	343	4	-	-	PUNCT
hassl-4536	343	5	square	square	NOUN
hassl-4536	343	6	is	be	AUX
hassl-4536	343	7	93	93	NUM
hassl-4536	343	8	%	%	NOUN
hassl-4536	343	9	indicating	indicate	VERB
hassl-4536	343	10	the	the	DET
hassl-4536	343	11	strength	strength	NOUN
hassl-4536	343	12	of	of	ADP
hassl-4536	343	13	the	the	DET
hassl-4536	343	14	regression	regression	NOUN
hassl-4536	343	15	between	between	ADP
hassl-4536	343	16	the	the	DET
hassl-4536	343	17	independent	independent	ADJ
hassl-4536	343	18	variables	variable	NOUN
hassl-4536	343	19	.	.	PUNCT
hassl-4536	344	1	the	the	DET
hassl-4536	344	2	standard	standard	ADJ
hassl-4536	344	3	deviation	deviation	NOUN
hassl-4536	344	4	is	be	AUX
hassl-4536	344	5	10.5	10.5	NUM
hassl-4536	344	6	,	,	PUNCT
hassl-4536	344	7	which	which	PRON
hassl-4536	344	8	indicates	indicate	VERB
hassl-4536	344	9	how	how	SCONJ
hassl-4536	344	10	far	far	ADJ
hassl-4536	344	11	numbers	number	NOUN
hassl-4536	344	12	and	and	CCONJ
hassl-4536	344	13	individuals	individual	NOUN
hassl-4536	344	14	of	of	ADP
hassl-4536	344	15	a	a	DET
hassl-4536	344	16	group	group	NOUN
hassl-4536	344	17	are	be	AUX
hassl-4536	344	18	separated	separate	VERB
hassl-4536	344	19	from	from	ADP
hassl-4536	344	20	one	one	NUM
hassl-4536	344	21	another	another	DET
hassl-4536	344	22	.	.	PUNCT
hassl-4536	345	1	the	the	DET
hassl-4536	345	2	central	central	ADJ
hassl-4536	345	3	point	point	NOUN
hassl-4536	345	4	of	of	ADP
hassl-4536	345	5	the	the	DET
hassl-4536	345	6	variables	variable	NOUN
hassl-4536	345	7	is	be	AUX
hassl-4536	345	8	represented	represent	VERB
hassl-4536	345	9	by	by	ADP
hassl-4536	345	10	the	the	DET
hassl-4536	345	11	mean	mean	NOUN
hassl-4536	345	12	of	of	ADP
hassl-4536	345	13	the	the	DET
hassl-4536	345	14	dependent	dependent	ADJ
hassl-4536	345	15	variable	variable	NOUN
hassl-4536	345	16	,	,	PUNCT
hassl-4536	345	17	which	which	PRON
hassl-4536	345	18	is	be	AUX
hassl-4536	345	19	1.36	1.36	NUM
hassl-4536	345	20	.	.	PUNCT
hassl-4536	346	1	the	the	DET
hassl-4536	346	2	importance	importance	NOUN
hassl-4536	346	3	of	of	ADP
hassl-4536	346	4	the	the	DET
hassl-4536	346	5	f	f	NOUN
hassl-4536	346	6	-	-	PUNCT
hassl-4536	346	7	statistic	statistic	NOUN
hassl-4536	346	8	was	be	AUX
hassl-4536	346	9	determined	determine	VERB
hassl-4536	346	10	and	and	CCONJ
hassl-4536	346	11	it	it	PRON
hassl-4536	346	12	was	be	AUX
hassl-4536	346	13	shown	show	VERB
hassl-4536	346	14	to	to	PART
hassl-4536	346	15	be	be	AUX
hassl-4536	346	16	significant	significant	ADJ
hassl-4536	346	17	(	(	PUNCT
hassl-4536	346	18	0.000	0.000	NUM
hassl-4536	346	19	)	)	PUNCT
hassl-4536	346	20	.	.	PUNCT
hassl-4536	347	1	hypothesis	hypothesis	NOUN
hassl-4536	347	2	two	two	NUM
hassl-4536	347	3	test	test	NOUN
hassl-4536	347	4	,	,	PUNCT
hassl-4536	347	5	"	"	PUNCT
hassl-4536	347	6	inventory	inventory	NOUN
hassl-4536	347	7	turnover	turnover	NOUN
hassl-4536	347	8	ratio	ratio	NOUN
hassl-4536	347	9	does	do	AUX
hassl-4536	347	10	not	not	PART
hassl-4536	347	11	influence	influence	VERB
hassl-4536	347	12	the	the	DET
hassl-4536	347	13	return	return	NOUN
hassl-4536	347	14	on	on	ADP
hassl-4536	347	15	equity	equity	NOUN
hassl-4536	347	16	of	of	ADP
hassl-4536	347	17	listed	list	VERB
hassl-4536	347	18	agricultural	agricultural	ADJ
hassl-4536	347	19	firms	firm	NOUN
hassl-4536	347	20	in	in	ADP
hassl-4536	347	21	nigeria	nigeria	PROPN
hassl-4536	347	22	.	.	PUNCT
hassl-4536	347	23	"	"	PUNCT
hassl-4536	348	1	based	base	VERB
hassl-4536	348	2	on	on	ADP
hassl-4536	348	3	the	the	DET
hassl-4536	348	4	results	result	NOUN
hassl-4536	348	5	from	from	ADP
hassl-4536	348	6	table	table	NOUN
hassl-4536	348	7	5	5	NUM
hassl-4536	348	8	,	,	PUNCT
hassl-4536	348	9	which	which	PRON
hassl-4536	348	10	reveals	reveal	VERB
hassl-4536	348	11	that	that	SCONJ
hassl-4536	348	12	the	the	DET
hassl-4536	348	13	inventory	inventory	NOUN
hassl-4536	348	14	turnover	turnover	NOUN
hassl-4536	348	15	ratio	ratio	NOUN
hassl-4536	348	16	has	have	VERB
hassl-4536	348	17	a	a	DET
hassl-4536	348	18	significant	significant	ADJ
hassl-4536	348	19	negative	negative	ADJ
hassl-4536	348	20	influence	influence	NOUN
hassl-4536	348	21	on	on	ADP
hassl-4536	348	22	the	the	DET
hassl-4536	348	23	profitability	profitability	NOUN
hassl-4536	348	24	of	of	ADP
hassl-4536	348	25	the	the	DET
hassl-4536	348	26	examined	examine	VERB
hassl-4536	348	27	firm	firm	NOUN
hassl-4536	348	28	in	in	ADP
hassl-4536	348	29	terms	term	NOUN
hassl-4536	348	30	of	of	ADP
hassl-4536	348	31	roe	roe	NOUN
hassl-4536	348	32	.	.	PUNCT
hassl-4536	349	1	we	we	PRON
hassl-4536	349	2	can	can	AUX
hassl-4536	349	3	reject	reject	VERB
hassl-4536	349	4	the	the	DET
hassl-4536	349	5	null	null	ADJ
hassl-4536	349	6	hypothesis	hypothesis	NOUN
hassl-4536	349	7	,	,	PUNCT
hassl-4536	349	8	which	which	PRON
hassl-4536	349	9	states	state	VERB
hassl-4536	349	10	that	that	SCONJ
hassl-4536	349	11	"	"	PUNCT
hassl-4536	349	12	the	the	DET
hassl-4536	349	13	inventory	inventory	NOUN
hassl-4536	349	14	turnover	turnover	NOUN
hassl-4536	349	15	ratio	ratio	NOUN
hassl-4536	349	16	does	do	AUX
hassl-4536	349	17	not	not	PART
hassl-4536	349	18	influence	influence	VERB
hassl-4536	349	19	the	the	DET
hassl-4536	349	20	return	return	NOUN
hassl-4536	349	21	on	on	ADP
hassl-4536	349	22	equity	equity	NOUN
hassl-4536	349	23	of	of	ADP
hassl-4536	349	24	listed	list	VERB
hassl-4536	349	25	agricultural	agricultural	ADJ
hassl-4536	349	26	firms	firm	NOUN
hassl-4536	349	27	in	in	ADP
hassl-4536	349	28	nigeria	nigeria	PROPN
hassl-4536	349	29	.	.	PUNCT
hassl-4536	349	30	"	"	PUNCT
hassl-4536	350	1	decision	decision	NOUN
hassl-4536	350	2	:	:	PUNCT
hassl-4536	350	3	reject	reject	VERB
hassl-4536	350	4	the	the	DET
hassl-4536	350	5	null	null	ADJ
hassl-4536	350	6	hypothesis	hypothesis	NOUN
hassl-4536	350	7	.	.	PUNCT
hassl-4536	351	1	table	table	NOUN
hassl-4536	351	2	6	6	NUM
hassl-4536	351	3	.	.	PUNCT
hassl-4536	352	1	inventory	inventory	NOUN
hassl-4536	352	2	turnover	turnover	NOUN
hassl-4536	352	3	on	on	ADP
hassl-4536	352	4	profitability	profitability	NOUN
hassl-4536	352	5	(	(	PUNCT
hassl-4536	352	6	return	return	VERB
hassl-4536	352	7	on	on	ADP
hassl-4536	352	8	sales	sale	NOUN
hassl-4536	352	9	)	)	PUNCT
hassl-4536	352	10	variables	variable	NOUN
hassl-4536	352	11	coeff	coeff	PROPN
hassl-4536	352	12	.	.	PUNCT
hassl-4536	353	1	std	std	NOUN
hassl-4536	353	2	.	.	PUNCT
hassl-4536	354	1	err	err	PROPN
hassl-4536	354	2	t	t	PROPN
hassl-4536	354	3	-	-	PUNCT
hassl-4536	354	4	sta	sta	NOUN
hassl-4536	354	5	prob	prob	NOUN
hassl-4536	354	6	.	.	PUNCT
hassl-4536	355	1	ros(-1	ros(-1	NOUN
hassl-4536	355	2	)	)	PUNCT
hassl-4536	355	3	0.134	0.134	NUM
hassl-4536	355	4	0.032	0.032	NUM
hassl-4536	355	5	4.153	4.153	NUM
hassl-4536	355	6	0.000	0.000	NUM
hassl-4536	355	7	itr	itr	NOUN
hassl-4536	355	8	2.387	2.387	NUM
hassl-4536	355	9	0.620	0.620	NUM
hassl-4536	355	10	3.850	3.850	NUM
hassl-4536	355	11	0.000	0.000	NUM
hassl-4536	355	12	firm_age	firm_age	ADP
hassl-4536	355	13	0.368	0.368	NUM
hassl-4536	355	14	2.266	2.266	NUM
hassl-4536	355	15	0.162	0.162	NUM
hassl-4536	355	16	0.871	0.871	NUM
hassl-4536	355	17	fize	fize	NOUN
hassl-4536	355	18	0.000	0.000	NUM
hassl-4536	355	19	0.000	0.000	NUM
hassl-4536	355	20	3.996	3.996	NUM
hassl-4536	355	21	0.000	0.000	NUM
hassl-4536	355	22	atr	atr	NOUN
hassl-4536	355	23	-12.323	-12.323	PROPN
hassl-4536	355	24	8.342	8.342	NUM
hassl-4536	355	25	-1.477	-1.477	PUNCT
hassl-4536	355	26	0.142	0.142	NUM
hassl-4536	355	27	nmc	nmc	NOUN
hassl-4536	356	1	0.000	0.000	NUM
hassl-4536	356	2	0.000	0.000	NUM
hassl-4536	356	3	25.901	25.901	NUM
hassl-4536	356	4	0.000	0.000	NUM
hassl-4536	356	5	c	c	NOUN
hassl-4536	356	6	-31.981	-31.981	X
hassl-4536	356	7	83.168	83.168	NUM
hassl-4536	356	8	-0.384	-0.384	PUNCT
hassl-4536	356	9	0.701	0.701	NUM
hassl-4536	356	10	r	r	NOUN
hassl-4536	356	11	-	-	PUNCT
hassl-4536	356	12	squared	square	VERB
hassl-4536	356	13	0.931	0.931	NUM
hassl-4536	356	14	mean	mean	NOUN
hassl-4536	356	15	dependent	dependent	ADJ
hassl-4536	356	16	variable	variable	NOUN
hassl-4536	356	17	-19.248	-19.248	PUNCT
hassl-4536	356	18	adj	adj	PROPN
hassl-4536	356	19	.	.	PUNCT
hassl-4536	356	20	r	r	X
hassl-4536	356	21	-	-	PUNCT
hassl-4536	356	22	squared	square	VERB
hassl-4536	356	23	0.925	0.925	NUM
hassl-4536	356	24	s.d	s.d	PROPN
hassl-4536	356	25	.	.	PUNCT
hassl-4536	357	1	dependent	dependent	ADJ
hassl-4536	357	2	variable	variable	ADJ
hassl-4536	357	3	135.597	135.597	NUM
hassl-4536	357	4	f	f	X
hassl-4536	357	5	-	-	PUNCT
hassl-4536	357	6	stat	stat	PROPN
hassl-4536	357	7	142.067	142.067	NUM
hassl-4536	357	8	durbin	durbin	ADJ
hassl-4536	357	9	-	-	PUNCT
hassl-4536	357	10	watson	watson	NOUN
hassl-4536	357	11	statistics	statistic	NOUN
hassl-4536	357	12	2.079	2.079	NUM
hassl-4536	357	13	prob	prob	NOUN
hassl-4536	357	14	(	(	PUNCT
hassl-4536	357	15	f	f	NOUN
hassl-4536	357	16	-	-	PUNCT
hassl-4536	357	17	stat	stat	NOUN
hassl-4536	357	18	)	)	PUNCT
hassl-4536	357	19	0.000	0.000	NUM
hassl-4536	357	20	table	table	NOUN
hassl-4536	357	21	6	6	NUM
hassl-4536	357	22	reveals	reveal	VERB
hassl-4536	357	23	the	the	DET
hassl-4536	357	24	regression	regression	NOUN
hassl-4536	357	25	results	result	NOUN
hassl-4536	357	26	of	of	ADP
hassl-4536	357	27	hypothesis	hypothesis	NOUN
hassl-4536	357	28	three	three	NUM
hassl-4536	357	29	,	,	PUNCT
hassl-4536	357	30	which	which	PRON
hassl-4536	357	31	examines	examine	VERB
hassl-4536	357	32	the	the	DET
hassl-4536	357	33	influence	influence	NOUN
hassl-4536	357	34	of	of	ADP
hassl-4536	357	35	itr	itr	NOUN
hassl-4536	357	36	on	on	ADP
hassl-4536	357	37	ros	ros	PROPN
hassl-4536	357	38	.	.	PUNCT
hassl-4536	358	1	for	for	ADP
hassl-4536	358	2	this	this	DET
hassl-4536	358	3	study	study	NOUN
hassl-4536	358	4	,	,	PUNCT
hassl-4536	358	5	we	we	PRON
hassl-4536	358	6	shall	shall	AUX
hassl-4536	358	7	first	first	ADV
hassl-4536	358	8	discuss	discuss	VERB
hassl-4536	358	9	the	the	DET
hassl-4536	358	10	coefficient	coefficient	NOUN
hassl-4536	358	11	values	value	NOUN
hassl-4536	358	12	.	.	PUNCT
hassl-4536	359	1	the	the	DET
hassl-4536	359	2	coefficient	coefficient	NOUN
hassl-4536	359	3	values	value	NOUN
hassl-4536	359	4	from	from	ADP
hassl-4536	359	5	the	the	DET
hassl-4536	359	6	table	table	NOUN
hassl-4536	359	7	show	show	VERB
hassl-4536	359	8	the	the	DET
hassl-4536	359	9	relationship	relationship	NOUN
hassl-4536	359	10	,	,	PUNCT
hassl-4536	359	11	direction	direction	NOUN
hassl-4536	359	12	,	,	PUNCT
hassl-4536	359	13	and	and	CCONJ
hassl-4536	359	14	effect	effect	NOUN
hassl-4536	359	15	between	between	ADP
hassl-4536	359	16	the	the	DET
hassl-4536	359	17	dependent	dependent	ADJ
hassl-4536	359	18	variable	variable	NOUN
hassl-4536	359	19	(	(	PUNCT
hassl-4536	359	20	ros	ros	PROPN
hassl-4536	359	21	)	)	PUNCT
hassl-4536	359	22	,	,	PUNCT
hassl-4536	359	23	the	the	DET
hassl-4536	359	24	independent	independent	ADJ
hassl-4536	359	25	variable	variable	NOUN
hassl-4536	359	26	(	(	PUNCT
hassl-4536	359	27	itr	itr	NOUN
hassl-4536	359	28	)	)	PUNCT
hassl-4536	359	29	,	,	PUNCT
hassl-4536	359	30	and	and	CCONJ
hassl-4536	359	31	the	the	DET
hassl-4536	359	32	control	control	NOUN
hassl-4536	359	33	variables	variable	NOUN
hassl-4536	359	34	(	(	PUNCT
hassl-4536	359	35	nmc	nmc	PROPN
hassl-4536	359	36	,	,	PUNCT
hassl-4536	359	37	atr	atr	NOUN
hassl-4536	359	38	,	,	PUNCT
hassl-4536	359	39	fize	fize	NOUN
hassl-4536	359	40	,	,	PUNCT
hassl-4536	359	41	and	and	CCONJ
hassl-4536	359	42	firm_age	firm_age	NOUN
hassl-4536	359	43	)	)	PUNCT
hassl-4536	359	44	.	.	PUNCT
hassl-4536	360	1	the	the	DET
hassl-4536	360	2	results	result	NOUN
hassl-4536	360	3	of	of	ADP
hassl-4536	360	4	the	the	DET
hassl-4536	360	5	coefficient	coefficient	NOUN
hassl-4536	360	6	of	of	ADP
hassl-4536	360	7	itr	itr	NOUN
hassl-4536	360	8	from	from	ADP
hassl-4536	360	9	table	table	NOUN
hassl-4536	360	10	6	6	NUM
hassl-4536	360	11	show	show	NOUN
hassl-4536	360	12	that	that	SCONJ
hassl-4536	360	13	itr	itr	NOUN
hassl-4536	360	14	has	have	VERB
hassl-4536	360	15	approximately	approximately	ADV
hassl-4536	360	16	a	a	DET
hassl-4536	360	17	2.38	2.38	NUM
hassl-4536	360	18	%	%	NOUN
hassl-4536	360	19	influence	influence	NOUN
hassl-4536	360	20	on	on	ADP
hassl-4536	360	21	ros	ros	PROPN
hassl-4536	360	22	,	,	PUNCT
hassl-4536	360	23	which	which	PRON
hassl-4536	360	24	means	mean	VERB
hassl-4536	360	25	that	that	SCONJ
hassl-4536	360	26	if	if	SCONJ
hassl-4536	360	27	itr	itr	NOUN
hassl-4536	360	28	increases	increase	VERB
hassl-4536	360	29	by	by	ADP
hassl-4536	360	30	1	1	NUM
hassl-4536	360	31	,	,	PUNCT
hassl-4536	360	32	ros	ros	PROPN
hassl-4536	360	33	will	will	AUX
hassl-4536	360	34	have	have	VERB
hassl-4536	360	35	a	a	DET
hassl-4536	360	36	positive	positive	ADJ
hassl-4536	360	37	2.38	2.38	NUM
hassl-4536	360	38	%	%	NOUN
hassl-4536	360	39	change	change	NOUN
hassl-4536	360	40	in	in	ADP
hassl-4536	360	41	value	value	NOUN
hassl-4536	360	42	.	.	PUNCT
hassl-4536	361	1	however	however	ADV
hassl-4536	361	2	,	,	PUNCT
hassl-4536	361	3	this	this	DET
hassl-4536	361	4	change	change	NOUN
hassl-4536	361	5	would	would	AUX
hassl-4536	361	6	not	not	PART
hassl-4536	361	7	be	be	AUX
hassl-4536	361	8	tangible	tangible	ADJ
hassl-4536	361	9	if	if	SCONJ
hassl-4536	361	10	the	the	DET
hassl-4536	361	11	probability	probability	NOUN
hassl-4536	361	12	reading	read	VERB
hassl-4536	361	13	for	for	ADP
hassl-4536	361	14	the	the	DET
hassl-4536	361	15	regression	regression	NOUN
hassl-4536	361	16	between	between	ADP
hassl-4536	361	17	itr	itr	NOUN
hassl-4536	361	18	and	and	CCONJ
hassl-4536	361	19	ros	ros	PROPN
hassl-4536	361	20	is	be	AUX
hassl-4536	361	21	insignificant	insignificant	ADJ
hassl-4536	361	22	above	above	ADP
hassl-4536	361	23	0.05	0.05	NUM
hassl-4536	361	24	(	(	PUNCT
hassl-4536	361	25	5	5	NUM
hassl-4536	361	26	%	%	NOUN
hassl-4536	361	27	)	)	PUNCT
hassl-4536	361	28	.	.	PUNCT
hassl-4536	362	1	the	the	DET
hassl-4536	362	2	results	result	NOUN
hassl-4536	362	3	revealed	reveal	VERB
hassl-4536	362	4	a	a	DET
hassl-4536	362	5	0.00	0.00	NUM
hassl-4536	362	6	probability	probability	NOUN
hassl-4536	362	7	,	,	PUNCT
hassl-4536	362	8	which	which	PRON
hassl-4536	362	9	is	be	AUX
hassl-4536	362	10	below	below	ADP
hassl-4536	362	11	the	the	DET
hassl-4536	362	12	5	5	NUM
hassl-4536	362	13	%	%	NOUN
hassl-4536	362	14	threshold	threshold	NOUN
hassl-4536	362	15	,	,	PUNCT
hassl-4536	362	16	implying	imply	VERB
hassl-4536	362	17	that	that	SCONJ
hassl-4536	362	18	the	the	DET
hassl-4536	362	19	influence	influence	NOUN
hassl-4536	362	20	of	of	ADP
hassl-4536	362	21	itr	itr	NOUN
hassl-4536	362	22	on	on	ADP
hassl-4536	362	23	ros	ros	PROPN
hassl-4536	362	24	is	be	AUX
hassl-4536	362	25	positively	positively	ADV
hassl-4536	362	26	significant	significant	ADJ
hassl-4536	362	27	.	.	PUNCT
hassl-4536	363	1	the	the	DET
hassl-4536	363	2	assessment	assessment	NOUN
hassl-4536	363	3	of	of	ADP
hassl-4536	363	4	the	the	DET
hassl-4536	363	5	ability	ability	NOUN
hassl-4536	363	6	of	of	ADP
hassl-4536	363	7	the	the	DET
hassl-4536	363	8	independent	independent	ADJ
hassl-4536	363	9	variable	variable	NOUN
hassl-4536	363	10	to	to	PART
hassl-4536	363	11	capture	capture	VERB
hassl-4536	363	12	and	and	CCONJ
hassl-4536	363	13	explain	explain	VERB
hassl-4536	363	14	the	the	DET
hassl-4536	363	15	dependent	dependent	ADJ
hassl-4536	363	16	variable	variable	NOUN
hassl-4536	363	17	can	can	AUX
hassl-4536	363	18	be	be	AUX
hassl-4536	363	19	seen	see	VERB
hassl-4536	363	20	with	with	ADP
hassl-4536	363	21	the	the	DET
hassl-4536	363	22	r	r	NOUN
hassl-4536	363	23	-	-	PUNCT
hassl-4536	363	24	squared	square	VERB
hassl-4536	363	25	and	and	CCONJ
hassl-4536	363	26	adjusted	adjust	VERB
hassl-4536	363	27	r	r	NOUN
hassl-4536	363	28	-	-	PUNCT
hassl-4536	363	29	squared	square	VERB
hassl-4536	363	30	results	result	NOUN
hassl-4536	363	31	.	.	PUNCT
hassl-4536	364	1	the	the	DET
hassl-4536	364	2	analysis	analysis	NOUN
hassl-4536	364	3	revealed	reveal	VERB
hassl-4536	364	4	that	that	SCONJ
hassl-4536	364	5	the	the	DET
hassl-4536	364	6	inventory	inventory	NOUN
hassl-4536	364	7	turnover	turnover	NOUN
hassl-4536	364	8	ratio	ratio	NOUN
hassl-4536	364	9	accounted	account	VERB
hassl-4536	364	10	for	for	ADP
hassl-4536	364	11	0.931	0.931	NUM
hassl-4536	364	12	,	,	PUNCT
hassl-4536	364	13	which	which	PRON
hassl-4536	364	14	is	be	AUX
hassl-4536	364	15	a	a	DET
hassl-4536	364	16	93.1	93.1	NUM
hassl-4536	364	17	%	%	NOUN
hassl-4536	364	18	variance	variance	NOUN
hassl-4536	364	19	in	in	ADP
hassl-4536	364	20	return	return	NOUN
hassl-4536	364	21	on	on	ADP
hassl-4536	364	22	sales	sale	NOUN
hassl-4536	364	23	,	,	PUNCT
hassl-4536	364	24	a	a	DET
hassl-4536	364	25	proxy	proxy	NOUN
hassl-4536	364	26	for	for	ADP
hassl-4536	364	27	profitability	profitability	NOUN
hassl-4536	364	28	(	(	PUNCT
hassl-4536	364	29	r2	r2	PROPN
hassl-4536	364	30	=	=	SYM
hassl-4536	364	31	93.1	93.1	NUM
hassl-4536	364	32	,	,	PUNCT
hassl-4536	364	33	ar2	ar2	PROPN
hassl-4536	364	34	=	=	PROPN
hassl-4536	364	35	92.5	92.5	NUM
hassl-4536	364	36	,	,	PUNCT
hassl-4536	364	37	f	f	PROPN
hassl-4536	364	38	=	=	SYM
hassl-4536	364	39	142	142	NUM
hassl-4536	364	40	,	,	PUNCT
hassl-4536	364	41	and	and	CCONJ
hassl-4536	364	42	p	p	X
hassl-4536	364	43	<	<	X
hassl-4536	364	44	.05	.05	NUM
hassl-4536	364	45	)	)	PUNCT
hassl-4536	364	46	.	.	PUNCT
hassl-4536	365	1	the	the	DET
hassl-4536	365	2	r	r	NOUN
hassl-4536	365	3	-	-	PUNCT
hassl-4536	365	4	squared	square	VERB
hassl-4536	365	5	value	value	NOUN
hassl-4536	365	6	of	of	ADP
hassl-4536	365	7	93	93	NUM
hassl-4536	365	8	%	%	NOUN
hassl-4536	365	9	demonstrates	demonstrate	VERB
hassl-4536	365	10	the	the	DET
hassl-4536	365	11	model	model	NOUN
hassl-4536	365	12	's	's	PART
hassl-4536	365	13	explanatory	explanatory	ADJ
hassl-4536	365	14	ability	ability	NOUN
hassl-4536	365	15	.	.	PUNCT
hassl-4536	366	1	the	the	DET
hassl-4536	366	2	adjusted	adjust	VERB
hassl-4536	366	3	rsquared	rsquare	VERB
hassl-4536	366	4	is	be	AUX
hassl-4536	366	5	92.5	92.5	NUM
hassl-4536	366	6	%	%	NOUN
hassl-4536	366	7	,	,	PUNCT
hassl-4536	366	8	indicating	indicate	VERB
hassl-4536	366	9	the	the	DET
hassl-4536	366	10	strength	strength	NOUN
hassl-4536	366	11	of	of	ADP
hassl-4536	366	12	the	the	DET
hassl-4536	366	13	regression	regression	NOUN
hassl-4536	366	14	between	between	ADP
hassl-4536	366	15	the	the	DET
hassl-4536	366	16	independent	independent	ADJ
hassl-4536	366	17	variables	variable	NOUN
hassl-4536	366	18	.	.	PUNCT
hassl-4536	367	1	the	the	DET
hassl-4536	367	2	standard	standard	ADJ
hassl-4536	367	3	deviation	deviation	NOUN
hassl-4536	367	4	is	be	AUX
hassl-4536	367	5	135.6	135.6	NUM
hassl-4536	367	6	,	,	PUNCT
hassl-4536	367	7	which	which	PRON
hassl-4536	367	8	indicates	indicate	VERB
hassl-4536	367	9	how	how	SCONJ
hassl-4536	367	10	far	far	ADJ
hassl-4536	367	11	numbers	number	NOUN
hassl-4536	367	12	and	and	CCONJ
hassl-4536	367	13	individuals	individual	NOUN
hassl-4536	367	14	of	of	ADP
hassl-4536	367	15	a	a	DET
hassl-4536	367	16	group	group	NOUN
hassl-4536	367	17	are	be	AUX
hassl-4536	367	18	separated	separate	VERB
hassl-4536	367	19	from	from	ADP
hassl-4536	367	20	one	one	NUM
hassl-4536	367	21	another	another	DET
hassl-4536	367	22	.	.	PUNCT
hassl-4536	368	1	the	the	DET
hassl-4536	368	2	center	center	ADJ
hassl-4536	368	3	point	point	NOUN
hassl-4536	368	4	of	of	ADP
hassl-4536	368	5	the	the	DET
hassl-4536	368	6	variables	variable	NOUN
hassl-4536	368	7	is	be	AUX
hassl-4536	368	8	represented	represent	VERB
hassl-4536	368	9	by	by	ADP
hassl-4536	368	10	the	the	DET
hassl-4536	368	11	mean	mean	NOUN
hassl-4536	368	12	of	of	ADP
hassl-4536	368	13	the	the	DET
hassl-4536	368	14	dependent	dependent	ADJ
hassl-4536	368	15	variable	variable	NOUN
hassl-4536	368	16	,	,	PUNCT
hassl-4536	368	17	which	which	PRON
hassl-4536	368	18	is	be	AUX
hassl-4536	368	19	-19.24	-19.24	PRON
hassl-4536	368	20	.	.	PUNCT
hassl-4536	369	1	the	the	DET
hassl-4536	369	2	importance	importance	NOUN
hassl-4536	369	3	of	of	ADP
hassl-4536	369	4	the	the	DET
hassl-4536	369	5	f	f	NOUN
hassl-4536	369	6	-	-	PUNCT
hassl-4536	369	7	statistic	statistic	NOUN
hassl-4536	369	8	was	be	AUX
hassl-4536	369	9	determined	determine	VERB
hassl-4536	369	10	,	,	PUNCT
hassl-4536	369	11	and	and	CCONJ
hassl-4536	369	12	it	it	PRON
hassl-4536	369	13	was	be	AUX
hassl-4536	369	14	shown	show	VERB
hassl-4536	369	15	to	to	PART
hassl-4536	369	16	be	be	AUX
hassl-4536	369	17	significant	significant	ADJ
hassl-4536	369	18	(	(	PUNCT
hassl-4536	369	19	0.000	0.000	NUM
hassl-4536	369	20	)	)	PUNCT
hassl-4536	369	21	.	.	PUNCT
hassl-4536	370	1	humanities	humanity	NOUN
hassl-4536	370	2	and	and	CCONJ
hassl-4536	370	3	social	social	ADJ
hassl-4536	370	4	sciences	science	NOUN
hassl-4536	370	5	letters	letter	NOUN
hassl-4536	370	6	,	,	PUNCT
hassl-4536	370	7	2025	2025	NUM
hassl-4536	370	8	,	,	PUNCT
hassl-4536	370	9	13(4	13(4	NUM
hassl-4536	370	10	):	):	PUNCT
hassl-4536	370	11	1596	1596	NUM
hassl-4536	370	12	-	-	SYM
hassl-4536	370	13	1614	1614	NUM
hassl-4536	370	14	1609	1609	NUM
hassl-4536	370	15	©	©	PROPN
hassl-4536	370	16	2025	2025	NUM
hassl-4536	370	17	conscientia	conscientia	PROPN
hassl-4536	370	18	beam	beam	PROPN
hassl-4536	370	19	.	.	PUNCT
hassl-4536	371	1	all	all	DET
hassl-4536	371	2	rights	right	NOUN
hassl-4536	371	3	reserved	reserve	VERB
hassl-4536	371	4	.	.	PUNCT
hassl-4536	372	1	hypothesis	hypothesis	NOUN
hassl-4536	372	2	three	three	NUM
hassl-4536	372	3	test	test	NOUN
hassl-4536	372	4	:	:	PUNCT
hassl-4536	372	5	"	"	PUNCT
hassl-4536	372	6	inventory	inventory	NOUN
hassl-4536	372	7	turnover	turnover	NOUN
hassl-4536	372	8	ratio	ratio	NOUN
hassl-4536	372	9	does	do	AUX
hassl-4536	372	10	not	not	PART
hassl-4536	372	11	influence	influence	VERB
hassl-4536	372	12	the	the	DET
hassl-4536	372	13	return	return	NOUN
hassl-4536	372	14	on	on	ADP
hassl-4536	372	15	the	the	DET
hassl-4536	372	16	sale	sale	NOUN
hassl-4536	372	17	of	of	ADP
hassl-4536	372	18	listed	list	VERB
hassl-4536	372	19	agricultural	agricultural	ADJ
hassl-4536	372	20	firms	firm	NOUN
hassl-4536	372	21	in	in	ADP
hassl-4536	372	22	nigeria	nigeria	PROPN
hassl-4536	372	23	.	.	PUNCT
hassl-4536	372	24	"	"	PUNCT
hassl-4536	373	1	based	base	VERB
hassl-4536	373	2	on	on	ADP
hassl-4536	373	3	the	the	DET
hassl-4536	373	4	results	result	NOUN
hassl-4536	373	5	from	from	ADP
hassl-4536	373	6	table	table	NOUN
hassl-4536	373	7	6	6	NUM
hassl-4536	373	8	,	,	PUNCT
hassl-4536	373	9	which	which	PRON
hassl-4536	373	10	reveals	reveal	VERB
hassl-4536	373	11	that	that	SCONJ
hassl-4536	373	12	the	the	DET
hassl-4536	373	13	inventory	inventory	NOUN
hassl-4536	373	14	turnover	turnover	NOUN
hassl-4536	373	15	ratio	ratio	NOUN
hassl-4536	373	16	has	have	VERB
hassl-4536	373	17	a	a	DET
hassl-4536	373	18	significantly	significantly	ADV
hassl-4536	373	19	positive	positive	ADJ
hassl-4536	373	20	influence	influence	NOUN
hassl-4536	373	21	on	on	ADP
hassl-4536	373	22	the	the	DET
hassl-4536	373	23	profitability	profitability	NOUN
hassl-4536	373	24	of	of	ADP
hassl-4536	373	25	the	the	DET
hassl-4536	373	26	examined	examine	VERB
hassl-4536	373	27	firm	firm	NOUN
hassl-4536	373	28	in	in	ADP
hassl-4536	373	29	terms	term	NOUN
hassl-4536	373	30	of	of	ADP
hassl-4536	373	31	ros	ros	PROPN
hassl-4536	373	32	,	,	PUNCT
hassl-4536	373	33	we	we	PRON
hassl-4536	373	34	can	can	AUX
hassl-4536	373	35	also	also	ADV
hassl-4536	373	36	reject	reject	VERB
hassl-4536	373	37	the	the	DET
hassl-4536	373	38	null	null	ADJ
hassl-4536	373	39	hypothesis	hypothesis	NOUN
hassl-4536	373	40	,	,	PUNCT
hassl-4536	373	41	which	which	PRON
hassl-4536	373	42	states	state	VERB
hassl-4536	373	43	that	that	SCONJ
hassl-4536	373	44	"	"	PUNCT
hassl-4536	373	45	the	the	DET
hassl-4536	373	46	inventory	inventory	NOUN
hassl-4536	373	47	turnover	turnover	NOUN
hassl-4536	373	48	ratio	ratio	NOUN
hassl-4536	373	49	does	do	AUX
hassl-4536	373	50	not	not	PART
hassl-4536	373	51	influence	influence	VERB
hassl-4536	373	52	the	the	DET
hassl-4536	373	53	return	return	NOUN
hassl-4536	373	54	on	on	ADP
hassl-4536	373	55	sales	sale	NOUN
hassl-4536	373	56	of	of	ADP
hassl-4536	373	57	listed	list	VERB
hassl-4536	373	58	agricultural	agricultural	ADJ
hassl-4536	373	59	firms	firm	NOUN
hassl-4536	373	60	in	in	ADP
hassl-4536	373	61	nigeria	nigeria	PROPN
hassl-4536	373	62	.	.	PUNCT
hassl-4536	373	63	"	"	PUNCT
hassl-4536	374	1	decision	decision	NOUN
hassl-4536	374	2	:	:	PUNCT
hassl-4536	374	3	reject	reject	VERB
hassl-4536	374	4	the	the	DET
hassl-4536	374	5	null	null	ADJ
hassl-4536	374	6	hypothesis	hypothesis	NOUN
hassl-4536	374	7	.	.	PUNCT
hassl-4536	375	1	5	5	X
hassl-4536	375	2	.	.	X
hassl-4536	375	3	discussion	discussion	NOUN
hassl-4536	375	4	and	and	CCONJ
hassl-4536	375	5	implications	implication	NOUN
hassl-4536	375	6	the	the	DET
hassl-4536	375	7	regression	regression	NOUN
hassl-4536	375	8	model	model	NOUN
hassl-4536	375	9	results	result	NOUN
hassl-4536	375	10	indicated	indicate	VERB
hassl-4536	375	11	that	that	SCONJ
hassl-4536	375	12	inventory	inventory	NOUN
hassl-4536	375	13	turnover	turnover	NOUN
hassl-4536	375	14	has	have	VERB
hassl-4536	375	15	no	no	DET
hassl-4536	375	16	significant	significant	ADJ
hassl-4536	375	17	influence	influence	NOUN
hassl-4536	375	18	on	on	ADP
hassl-4536	375	19	profitability	profitability	NOUN
hassl-4536	375	20	in	in	ADP
hassl-4536	375	21	roa	roa	PROPN
hassl-4536	375	22	,	,	PUNCT
hassl-4536	375	23	consistent	consistent	ADJ
hassl-4536	375	24	with	with	ADP
hassl-4536	375	25	the	the	DET
hassl-4536	375	26	empirical	empirical	ADJ
hassl-4536	375	27	findings	finding	NOUN
hassl-4536	375	28	from	from	ADP
hassl-4536	375	29	the	the	DET
hassl-4536	375	30	first	first	ADJ
hassl-4536	375	31	hypothesis	hypothesis	NOUN
hassl-4536	375	32	tested	test	VERB
hassl-4536	375	33	.	.	PUNCT
hassl-4536	376	1	the	the	DET
hassl-4536	376	2	increase	increase	NOUN
hassl-4536	376	3	in	in	ADP
hassl-4536	376	4	profitability	profitability	NOUN
hassl-4536	376	5	appears	appear	VERB
hassl-4536	376	6	unrelated	unrelated	ADJ
hassl-4536	376	7	to	to	ADP
hassl-4536	376	8	inventory	inventory	NOUN
hassl-4536	376	9	management	management	NOUN
hassl-4536	376	10	.	.	PUNCT
hassl-4536	377	1	however	however	ADV
hassl-4536	377	2	,	,	PUNCT
hassl-4536	377	3	if	if	SCONJ
hassl-4536	377	4	more	more	ADJ
hassl-4536	377	5	efforts	effort	NOUN
hassl-4536	377	6	are	be	AUX
hassl-4536	377	7	directed	direct	VERB
hassl-4536	377	8	toward	toward	ADP
hassl-4536	377	9	efficient	efficient	ADJ
hassl-4536	377	10	inventory	inventory	NOUN
hassl-4536	377	11	management	management	NOUN
hassl-4536	377	12	,	,	PUNCT
hassl-4536	377	13	the	the	DET
hassl-4536	377	14	significance	significance	NOUN
hassl-4536	377	15	level	level	NOUN
hassl-4536	377	16	of	of	ADP
hassl-4536	377	17	its	its	PRON
hassl-4536	377	18	impact	impact	NOUN
hassl-4536	377	19	on	on	ADP
hassl-4536	377	20	profitability	profitability	NOUN
hassl-4536	377	21	may	may	AUX
hassl-4536	377	22	increase	increase	VERB
hassl-4536	377	23	.	.	PUNCT
hassl-4536	378	1	these	these	DET
hassl-4536	378	2	results	result	NOUN
hassl-4536	378	3	are	be	AUX
hassl-4536	378	4	particularly	particularly	ADV
hassl-4536	378	5	relevant	relevant	ADJ
hassl-4536	378	6	when	when	SCONJ
hassl-4536	378	7	considering	consider	VERB
hassl-4536	378	8	three	three	NUM
hassl-4536	378	9	indicators	indicator	NOUN
hassl-4536	378	10	of	of	ADP
hassl-4536	378	11	profitability	profitability	NOUN
hassl-4536	378	12	.	.	PUNCT
hassl-4536	379	1	the	the	DET
hassl-4536	379	2	roe	roe	PROPN
hassl-4536	379	3	and	and	CCONJ
hassl-4536	379	4	ros	ros	PROPN
hassl-4536	379	5	results	result	NOUN
hassl-4536	379	6	revealed	reveal	VERB
hassl-4536	379	7	significant	significant	ADJ
hassl-4536	379	8	influences	influence	NOUN
hassl-4536	379	9	of	of	ADP
hassl-4536	379	10	inventory	inventory	NOUN
hassl-4536	379	11	turnover	turnover	NOUN
hassl-4536	379	12	on	on	ADP
hassl-4536	379	13	profitability	profitability	NOUN
hassl-4536	379	14	,	,	PUNCT
hassl-4536	379	15	with	with	ADP
hassl-4536	379	16	roe	roe	PROPN
hassl-4536	379	17	being	be	AUX
hassl-4536	379	18	negatively	negatively	ADV
hassl-4536	379	19	affected	affect	VERB
hassl-4536	379	20	and	and	CCONJ
hassl-4536	379	21	ros	ros	PROPN
hassl-4536	379	22	positively	positively	ADV
hassl-4536	379	23	affected	affect	VERB
hassl-4536	379	24	.	.	PUNCT
hassl-4536	380	1	the	the	DET
hassl-4536	380	2	findings	finding	NOUN
hassl-4536	380	3	related	relate	VERB
hassl-4536	380	4	to	to	PART
hassl-4536	380	5	return	return	VERB
hassl-4536	380	6	on	on	ADP
hassl-4536	380	7	assets	asset	NOUN
hassl-4536	380	8	(	(	PUNCT
hassl-4536	380	9	roa	roa	NOUN
hassl-4536	380	10	)	)	PUNCT
hassl-4536	380	11	reflect	reflect	VERB
hassl-4536	380	12	the	the	DET
hassl-4536	380	13	profit	profit	NOUN
hassl-4536	380	14	generated	generate	VERB
hassl-4536	380	15	from	from	ADP
hassl-4536	380	16	investment	investment	NOUN
hassl-4536	380	17	in	in	ADP
hassl-4536	380	18	assets	asset	NOUN
hassl-4536	380	19	,	,	PUNCT
hassl-4536	380	20	providing	provide	VERB
hassl-4536	380	21	insight	insight	NOUN
hassl-4536	380	22	into	into	ADP
hassl-4536	380	23	the	the	DET
hassl-4536	380	24	insignificance	insignificance	NOUN
hassl-4536	380	25	of	of	ADP
hassl-4536	380	26	the	the	DET
hassl-4536	380	27	inventory	inventory	NOUN
hassl-4536	380	28	turnover	turnover	NOUN
hassl-4536	380	29	ratio	ratio	NOUN
hassl-4536	380	30	in	in	ADP
hassl-4536	380	31	influencing	influence	VERB
hassl-4536	380	32	returns	return	NOUN
hassl-4536	380	33	from	from	ADP
hassl-4536	380	34	the	the	DET
hassl-4536	380	35	volume	volume	NOUN
hassl-4536	380	36	invested	invest	VERB
hassl-4536	380	37	in	in	ADP
hassl-4536	380	38	assets	asset	NOUN
hassl-4536	380	39	.	.	PUNCT
hassl-4536	381	1	assets	asset	NOUN
hassl-4536	381	2	include	include	VERB
hassl-4536	381	3	current	current	ADJ
hassl-4536	381	4	and	and	CCONJ
hassl-4536	381	5	non	non	ADJ
hassl-4536	381	6	-	-	ADJ
hassl-4536	381	7	current	current	ADJ
hassl-4536	381	8	assets	asset	NOUN
hassl-4536	381	9	,	,	PUNCT
hassl-4536	381	10	with	with	ADP
hassl-4536	381	11	inventory	inventory	NOUN
hassl-4536	381	12	categorized	categorize	VERB
hassl-4536	381	13	as	as	ADP
hassl-4536	381	14	a	a	DET
hassl-4536	381	15	current	current	ADJ
hassl-4536	381	16	asset	asset	NOUN
hassl-4536	381	17	.	.	PUNCT
hassl-4536	382	1	this	this	PRON
hassl-4536	382	2	suggests	suggest	VERB
hassl-4536	382	3	that	that	SCONJ
hassl-4536	382	4	the	the	DET
hassl-4536	382	5	cost	cost	NOUN
hassl-4536	382	6	of	of	ADP
hassl-4536	382	7	sales	sale	NOUN
hassl-4536	382	8	or	or	CCONJ
hassl-4536	382	9	net	net	ADJ
hassl-4536	382	10	sales	sale	NOUN
hassl-4536	382	11	relative	relative	ADJ
hassl-4536	382	12	to	to	ADP
hassl-4536	382	13	the	the	DET
hassl-4536	382	14	average	average	ADJ
hassl-4536	382	15	inventory	inventory	NOUN
hassl-4536	382	16	constitutes	constitute	VERB
hassl-4536	382	17	a	a	DET
hassl-4536	382	18	small	small	ADJ
hassl-4536	382	19	percentage	percentage	NOUN
hassl-4536	382	20	of	of	ADP
hassl-4536	382	21	total	total	ADJ
hassl-4536	382	22	asset	asset	NOUN
hassl-4536	382	23	investment	investment	NOUN
hassl-4536	382	24	,	,	PUNCT
hassl-4536	382	25	making	make	VERB
hassl-4536	382	26	it	it	PRON
hassl-4536	382	27	less	less	ADV
hassl-4536	382	28	tangible	tangible	ADJ
hassl-4536	382	29	in	in	ADP
hassl-4536	382	30	impacting	impact	VERB
hassl-4536	382	31	profitability	profitability	NOUN
hassl-4536	382	32	.	.	PUNCT
hassl-4536	383	1	although	although	SCONJ
hassl-4536	383	2	the	the	DET
hassl-4536	383	3	turnover	turnover	NOUN
hassl-4536	383	4	ratio	ratio	NOUN
hassl-4536	383	5	primarily	primarily	ADV
hassl-4536	383	6	measures	measure	VERB
hassl-4536	383	7	revenue	revenue	NOUN
hassl-4536	383	8	or	or	CCONJ
hassl-4536	383	9	cost	cost	NOUN
hassl-4536	383	10	of	of	ADP
hassl-4536	383	11	sales	sale	NOUN
hassl-4536	383	12	concerning	concern	VERB
hassl-4536	383	13	the	the	DET
hassl-4536	383	14	average	average	ADJ
hassl-4536	383	15	inventory	inventory	NOUN
hassl-4536	383	16	,	,	PUNCT
hassl-4536	383	17	the	the	DET
hassl-4536	383	18	return	return	NOUN
hassl-4536	383	19	on	on	ADP
hassl-4536	383	20	assets	asset	NOUN
hassl-4536	383	21	typically	typically	ADV
hassl-4536	383	22	captures	capture	VERB
hassl-4536	383	23	profit	profit	NOUN
hassl-4536	383	24	and	and	CCONJ
hassl-4536	383	25	revenue	revenue	NOUN
hassl-4536	383	26	after	after	ADP
hassl-4536	383	27	deducting	deduct	VERB
hassl-4536	383	28	costs	cost	NOUN
hassl-4536	383	29	,	,	PUNCT
hassl-4536	383	30	which	which	PRON
hassl-4536	383	31	explains	explain	VERB
hassl-4536	383	32	its	its	PRON
hassl-4536	383	33	limited	limited	ADJ
hassl-4536	383	34	sensitivity	sensitivity	NOUN
hassl-4536	383	35	to	to	PART
hassl-4536	383	36	inventory	inventory	VERB
hassl-4536	383	37	turnover	turnover	NOUN
hassl-4536	383	38	fluctuations	fluctuation	NOUN
hassl-4536	383	39	.	.	PUNCT
hassl-4536	384	1	this	this	PRON
hassl-4536	384	2	means	mean	VERB
hassl-4536	384	3	the	the	DET
hassl-4536	384	4	net	net	ADJ
hassl-4536	384	5	sales	sale	NOUN
hassl-4536	384	6	of	of	ADP
hassl-4536	384	7	inventory	inventory	NOUN
hassl-4536	384	8	can	can	AUX
hassl-4536	384	9	not	not	PART
hassl-4536	384	10	significantly	significantly	ADV
hassl-4536	384	11	affect	affect	VERB
hassl-4536	384	12	the	the	DET
hassl-4536	384	13	outcome	outcome	NOUN
hassl-4536	384	14	of	of	ADP
hassl-4536	384	15	the	the	DET
hassl-4536	384	16	results	result	NOUN
hassl-4536	384	17	from	from	ADP
hassl-4536	384	18	roa	roa	PROPN
hassl-4536	384	19	,	,	PUNCT
hassl-4536	384	20	which	which	PRON
hassl-4536	384	21	is	be	AUX
hassl-4536	384	22	also	also	ADV
hassl-4536	384	23	seen	see	VERB
hassl-4536	384	24	in	in	ADP
hassl-4536	384	25	the	the	DET
hassl-4536	384	26	results	result	NOUN
hassl-4536	384	27	of	of	ADP
hassl-4536	384	28	arif	arif	PROPN
hassl-4536	384	29	nasution	nasution	PROPN
hassl-4536	384	30	(	(	PUNCT
hassl-4536	384	31	2020	2020	NUM
hassl-4536	384	32	)	)	PUNCT
hassl-4536	384	33	,	,	PUNCT
hassl-4536	384	34	rajagukguk	rajagukguk	NOUN
hassl-4536	384	35	and	and	CCONJ
hassl-4536	384	36	siagian	siagian	ADJ
hassl-4536	384	37	(	(	PUNCT
hassl-4536	384	38	2021	2021	NUM
hassl-4536	384	39	)	)	PUNCT
hassl-4536	384	40	,	,	PUNCT
hassl-4536	384	41	where	where	SCONJ
hassl-4536	384	42	inventory	inventory	NOUN
hassl-4536	384	43	turnover	turnover	NOUN
hassl-4536	384	44	had	have	VERB
hassl-4536	384	45	no	no	DET
hassl-4536	384	46	impact	impact	NOUN
hassl-4536	384	47	on	on	ADP
hassl-4536	384	48	roa	roa	PROPN
hassl-4536	384	49	.	.	PUNCT
hassl-4536	385	1	the	the	DET
hassl-4536	385	2	study	study	NOUN
hassl-4536	385	3	's	's	PART
hassl-4536	385	4	findings	finding	NOUN
hassl-4536	385	5	on	on	ADP
hassl-4536	385	6	the	the	DET
hassl-4536	385	7	test	test	NOUN
hassl-4536	385	8	of	of	ADP
hassl-4536	385	9	hypothesis	hypothesis	NOUN
hassl-4536	385	10	one	one	NUM
hassl-4536	385	11	agree	agree	VERB
hassl-4536	385	12	with	with	ADP
hassl-4536	385	13	the	the	DET
hassl-4536	385	14	conclusions	conclusion	NOUN
hassl-4536	385	15	from	from	ADP
hassl-4536	385	16	farooq	farooq	PROPN
hassl-4536	385	17	(	(	PUNCT
hassl-4536	385	18	2019	2019	NUM
hassl-4536	385	19	)	)	PUNCT
hassl-4536	385	20	,	,	PUNCT
hassl-4536	385	21	who	who	PRON
hassl-4536	385	22	used	use	VERB
hassl-4536	385	23	a	a	DET
hassl-4536	385	24	generalized	generalized	ADJ
hassl-4536	385	25	method	method	NOUN
hassl-4536	385	26	of	of	ADP
hassl-4536	385	27	moments	moment	NOUN
hassl-4536	385	28	to	to	PART
hassl-4536	385	29	capture	capture	VERB
hassl-4536	385	30	endogeneity	endogeneity	NOUN
hassl-4536	385	31	.	.	PUNCT
hassl-4536	386	1	his	his	PRON
hassl-4536	386	2	findings	finding	NOUN
hassl-4536	386	3	showed	show	VERB
hassl-4536	386	4	that	that	SCONJ
hassl-4536	386	5	inventory	inventory	NOUN
hassl-4536	386	6	turnover	turnover	NOUN
hassl-4536	386	7	is	be	AUX
hassl-4536	386	8	not	not	PART
hassl-4536	386	9	related	relate	VERB
hassl-4536	386	10	to	to	PART
hassl-4536	386	11	return	return	VERB
hassl-4536	386	12	on	on	ADP
hassl-4536	386	13	equity	equity	NOUN
hassl-4536	386	14	.	.	PUNCT
hassl-4536	387	1	however	however	ADV
hassl-4536	387	2	,	,	PUNCT
hassl-4536	387	3	the	the	DET
hassl-4536	387	4	logged	log	VERB
hassl-4536	387	5	version	version	NOUN
hassl-4536	387	6	of	of	ADP
hassl-4536	387	7	return	return	NOUN
hassl-4536	387	8	on	on	ADP
hassl-4536	387	9	assets	asset	NOUN
hassl-4536	387	10	in	in	ADP
hassl-4536	387	11	the	the	DET
hassl-4536	387	12	work	work	NOUN
hassl-4536	387	13	of	of	ADP
hassl-4536	387	14	farooq	farooq	PROPN
hassl-4536	387	15	(	(	PUNCT
hassl-4536	387	16	2019	2019	NUM
hassl-4536	387	17	)	)	PUNCT
hassl-4536	387	18	revealed	reveal	VERB
hassl-4536	387	19	a	a	DET
hassl-4536	387	20	significant	significant	ADJ
hassl-4536	387	21	impact	impact	NOUN
hassl-4536	387	22	.	.	PUNCT
hassl-4536	388	1	the	the	DET
hassl-4536	388	2	study	study	NOUN
hassl-4536	388	3	of	of	ADP
hassl-4536	388	4	asuzu	asuzu	PROPN
hassl-4536	388	5	et	et	PROPN
hassl-4536	388	6	al	al	PROPN
hassl-4536	388	7	.	.	PROPN
hassl-4536	388	8	(	(	PUNCT
hassl-4536	388	9	2019	2019	NUM
hassl-4536	388	10	)	)	PUNCT
hassl-4536	388	11	and	and	CCONJ
hassl-4536	388	12	arif	arif	PROPN
hassl-4536	388	13	nasution	nasution	PROPN
hassl-4536	388	14	(	(	PUNCT
hassl-4536	388	15	2020	2020	NUM
hassl-4536	388	16	)	)	PUNCT
hassl-4536	388	17	also	also	ADV
hassl-4536	388	18	indicated	indicate	VERB
hassl-4536	388	19	that	that	SCONJ
hassl-4536	388	20	inventory	inventory	NOUN
hassl-4536	388	21	turnover	turnover	NOUN
hassl-4536	388	22	might	might	AUX
hassl-4536	388	23	not	not	PART
hassl-4536	388	24	have	have	VERB
hassl-4536	388	25	any	any	DET
hassl-4536	388	26	influence	influence	NOUN
hassl-4536	388	27	over	over	ADP
hassl-4536	388	28	profitability	profitability	NOUN
hassl-4536	388	29	,	,	PUNCT
hassl-4536	388	30	as	as	SCONJ
hassl-4536	388	31	they	they	PRON
hassl-4536	388	32	all	all	PRON
hassl-4536	388	33	examined	examine	VERB
hassl-4536	388	34	the	the	DET
hassl-4536	388	35	return	return	NOUN
hassl-4536	388	36	on	on	ADP
hassl-4536	388	37	assets	asset	NOUN
hassl-4536	388	38	with	with	ADP
hassl-4536	388	39	other	other	ADJ
hassl-4536	388	40	profitability	profitability	NOUN
hassl-4536	388	41	proxies	proxy	NOUN
hassl-4536	388	42	like	like	ADP
hassl-4536	388	43	net	net	ADJ
hassl-4536	388	44	profit	profit	NOUN
hassl-4536	388	45	margin	margin	NOUN
hassl-4536	388	46	,	,	PUNCT
hassl-4536	388	47	return	return	NOUN
hassl-4536	388	48	on	on	ADP
hassl-4536	388	49	equity	equity	NOUN
hassl-4536	388	50	,	,	PUNCT
hassl-4536	388	51	and	and	CCONJ
hassl-4536	388	52	operating	operate	VERB
hassl-4536	388	53	cash	cash	NOUN
hassl-4536	388	54	flow	flow	NOUN
hassl-4536	388	55	to	to	ADP
hassl-4536	388	56	sales	sale	NOUN
hassl-4536	388	57	ratio	ratio	NOUN
hassl-4536	388	58	.	.	PUNCT
hassl-4536	389	1	the	the	DET
hassl-4536	389	2	findings	finding	NOUN
hassl-4536	389	3	from	from	ADP
hassl-4536	389	4	the	the	DET
hassl-4536	389	5	test	test	NOUN
hassl-4536	389	6	of	of	ADP
hassl-4536	389	7	hypothesis	hypothesis	NOUN
hassl-4536	389	8	two	two	NUM
hassl-4536	389	9	on	on	ADP
hassl-4536	389	10	the	the	DET
hassl-4536	389	11	effect	effect	NOUN
hassl-4536	389	12	of	of	ADP
hassl-4536	389	13	inventory	inventory	NOUN
hassl-4536	389	14	turnover	turnover	NOUN
hassl-4536	389	15	on	on	ADP
hassl-4536	389	16	return	return	NOUN
hassl-4536	389	17	on	on	ADP
hassl-4536	389	18	equity	equity	NOUN
hassl-4536	389	19	show	show	NOUN
hassl-4536	389	20	that	that	SCONJ
hassl-4536	389	21	inventory	inventory	NOUN
hassl-4536	389	22	turnover	turnover	NOUN
hassl-4536	389	23	also	also	ADV
hassl-4536	389	24	has	have	AUX
hassl-4536	389	25	a	a	DET
hassl-4536	389	26	significant	significant	ADJ
hassl-4536	389	27	impact	impact	NOUN
hassl-4536	389	28	on	on	ADP
hassl-4536	389	29	profitability	profitability	NOUN
hassl-4536	389	30	in	in	ADP
hassl-4536	389	31	terms	term	NOUN
hassl-4536	389	32	of	of	ADP
hassl-4536	389	33	return	return	NOUN
hassl-4536	389	34	on	on	ADP
hassl-4536	389	35	equity	equity	NOUN
hassl-4536	389	36	.	.	PUNCT
hassl-4536	390	1	this	this	DET
hassl-4536	390	2	result	result	NOUN
hassl-4536	390	3	disagrees	disagree	VERB
hassl-4536	390	4	with	with	ADP
hassl-4536	390	5	farooq	farooq	PROPN
hassl-4536	390	6	(	(	PUNCT
hassl-4536	390	7	2019	2019	NUM
hassl-4536	390	8	)	)	PUNCT
hassl-4536	390	9	,	,	PUNCT
hassl-4536	390	10	who	who	PRON
hassl-4536	390	11	also	also	ADV
hassl-4536	390	12	examined	examine	VERB
hassl-4536	390	13	profitability	profitability	NOUN
hassl-4536	390	14	in	in	ADP
hassl-4536	390	15	the	the	DET
hassl-4536	390	16	form	form	NOUN
hassl-4536	390	17	of	of	ADP
hassl-4536	390	18	return	return	NOUN
hassl-4536	390	19	on	on	ADP
hassl-4536	390	20	equity	equity	NOUN
hassl-4536	390	21	and	and	CCONJ
hassl-4536	390	22	found	find	VERB
hassl-4536	390	23	it	it	PRON
hassl-4536	390	24	to	to	PART
hassl-4536	390	25	have	have	VERB
hassl-4536	390	26	a	a	DET
hassl-4536	390	27	significant	significant	ADJ
hassl-4536	390	28	impact	impact	NOUN
hassl-4536	390	29	.	.	PUNCT
hassl-4536	391	1	however	however	ADV
hassl-4536	391	2	,	,	PUNCT
hassl-4536	391	3	the	the	DET
hassl-4536	391	4	coefficients	coefficient	NOUN
hassl-4536	391	5	resulting	result	VERB
hassl-4536	391	6	from	from	ADP
hassl-4536	391	7	the	the	DET
hassl-4536	391	8	work	work	NOUN
hassl-4536	391	9	of	of	ADP
hassl-4536	391	10	farooq	farooq	PROPN
hassl-4536	391	11	(	(	PUNCT
hassl-4536	391	12	2019	2019	NUM
hassl-4536	391	13	)	)	PUNCT
hassl-4536	391	14	while	while	SCONJ
hassl-4536	391	15	examining	examine	VERB
hassl-4536	391	16	roe	roe	NOUN
hassl-4536	391	17	also	also	ADV
hassl-4536	391	18	revealed	reveal	VERB
hassl-4536	391	19	a	a	DET
hassl-4536	391	20	significant	significant	ADJ
hassl-4536	391	21	and	and	CCONJ
hassl-4536	391	22	negative	negative	ADJ
hassl-4536	391	23	directional	directional	ADJ
hassl-4536	391	24	impact	impact	NOUN
hassl-4536	391	25	when	when	SCONJ
hassl-4536	391	26	the	the	DET
hassl-4536	391	27	roe	roe	NOUN
hassl-4536	391	28	was	be	AUX
hassl-4536	391	29	logged	log	VERB
hassl-4536	391	30	,	,	PUNCT
hassl-4536	391	31	which	which	PRON
hassl-4536	391	32	aligns	align	VERB
hassl-4536	391	33	with	with	ADP
hassl-4536	391	34	the	the	DET
hassl-4536	391	35	significant	significant	ADJ
hassl-4536	391	36	result	result	NOUN
hassl-4536	391	37	obtained	obtain	VERB
hassl-4536	391	38	from	from	ADP
hassl-4536	391	39	this	this	DET
hassl-4536	391	40	study	study	NOUN
hassl-4536	391	41	with	with	ADP
hassl-4536	391	42	the	the	DET
hassl-4536	391	43	use	use	NOUN
hassl-4536	391	44	of	of	ADP
hassl-4536	391	45	lag	lag	NOUN
hassl-4536	391	46	.	.	PUNCT
hassl-4536	392	1	the	the	DET
hassl-4536	392	2	result	result	NOUN
hassl-4536	392	3	from	from	ADP
hassl-4536	392	4	this	this	DET
hassl-4536	392	5	paper	paper	NOUN
hassl-4536	392	6	is	be	AUX
hassl-4536	392	7	in	in	ADP
hassl-4536	392	8	disagreement	disagreement	NOUN
hassl-4536	392	9	with	with	ADP
hassl-4536	392	10	the	the	DET
hassl-4536	392	11	studies	study	NOUN
hassl-4536	392	12	of	of	ADP
hassl-4536	392	13	alnaim	alnaim	NOUN
hassl-4536	392	14	and	and	CCONJ
hassl-4536	392	15	kouaib	kouaib	PROPN
hassl-4536	392	16	(	(	PUNCT
hassl-4536	392	17	2023	2023	NUM
hassl-4536	392	18	)	)	PUNCT
hassl-4536	392	19	,	,	PUNCT
hassl-4536	392	20	khan	khan	PROPN
hassl-4536	392	21	et	et	PROPN
hassl-4536	392	22	al	al	PROPN
hassl-4536	392	23	.	.	PUNCT
hassl-4536	393	1	(	(	PUNCT
hassl-4536	393	2	2016	2016	NUM
hassl-4536	393	3	)	)	PUNCT
hassl-4536	393	4	,	,	PUNCT
hassl-4536	393	5	kwak	kwak	PROPN
hassl-4536	393	6	(	(	PUNCT
hassl-4536	393	7	2019	2019	NUM
hassl-4536	393	8	)	)	PUNCT
hassl-4536	393	9	,	,	PUNCT
hassl-4536	393	10	and	and	CCONJ
hassl-4536	393	11	onikoyi	onikoyi	PROPN
hassl-4536	393	12	et	et	PROPN
hassl-4536	393	13	al	al	PROPN
hassl-4536	393	14	.	.	PROPN
hassl-4536	394	1	(	(	PUNCT
hassl-4536	394	2	2017	2017	NUM
hassl-4536	394	3	)	)	PUNCT
hassl-4536	394	4	,	,	PUNCT
hassl-4536	394	5	which	which	PRON
hassl-4536	394	6	all	all	PRON
hassl-4536	394	7	revealed	reveal	VERB
hassl-4536	394	8	a	a	DET
hassl-4536	394	9	significant	significant	ADJ
hassl-4536	394	10	impact	impact	NOUN
hassl-4536	394	11	of	of	ADP
hassl-4536	394	12	inventory	inventory	NOUN
hassl-4536	394	13	turnover	turnover	NOUN
hassl-4536	394	14	on	on	ADP
hassl-4536	394	15	the	the	DET
hassl-4536	394	16	profitability	profitability	NOUN
hassl-4536	394	17	of	of	ADP
hassl-4536	394	18	the	the	DET
hassl-4536	394	19	manufacturing	manufacturing	NOUN
hassl-4536	394	20	firm	firm	NOUN
hassl-4536	394	21	.	.	PUNCT
hassl-4536	395	1	the	the	DET
hassl-4536	395	2	test	test	NOUN
hassl-4536	395	3	of	of	ADP
hassl-4536	395	4	hypothesis	hypothesis	NOUN
hassl-4536	395	5	three	three	NUM
hassl-4536	395	6	revealed	reveal	VERB
hassl-4536	395	7	that	that	SCONJ
hassl-4536	395	8	inventory	inventory	NOUN
hassl-4536	395	9	turnover	turnover	NOUN
hassl-4536	395	10	positively	positively	ADV
hassl-4536	395	11	influences	influence	VERB
hassl-4536	395	12	the	the	DET
hassl-4536	395	13	profitability	profitability	NOUN
hassl-4536	395	14	of	of	ADP
hassl-4536	395	15	the	the	DET
hassl-4536	395	16	examined	examine	VERB
hassl-4536	395	17	firms	firm	NOUN
hassl-4536	395	18	regarding	regard	VERB
hassl-4536	395	19	return	return	NOUN
hassl-4536	395	20	on	on	ADP
hassl-4536	395	21	sales	sale	NOUN
hassl-4536	395	22	.	.	PUNCT
hassl-4536	396	1	an	an	DET
hassl-4536	396	2	increase	increase	NOUN
hassl-4536	396	3	in	in	ADP
hassl-4536	396	4	profitability	profitability	NOUN
hassl-4536	396	5	(	(	PUNCT
hassl-4536	396	6	return	return	VERB
hassl-4536	396	7	on	on	ADP
hassl-4536	396	8	sales	sale	NOUN
hassl-4536	396	9	)	)	PUNCT
hassl-4536	396	10	results	result	NOUN
hassl-4536	396	11	from	from	ADP
hassl-4536	396	12	efficient	efficient	ADJ
hassl-4536	396	13	inventory	inventory	NOUN
hassl-4536	396	14	management	management	NOUN
hassl-4536	396	15	.	.	PUNCT
hassl-4536	397	1	these	these	DET
hassl-4536	397	2	findings	finding	NOUN
hassl-4536	397	3	agree	agree	VERB
hassl-4536	397	4	with	with	ADP
hassl-4536	397	5	the	the	DET
hassl-4536	397	6	work	work	NOUN
hassl-4536	397	7	of	of	ADP
hassl-4536	397	8	gunarto	gunarto	NOUN
hassl-4536	397	9	(	(	PUNCT
hassl-4536	397	10	2007	2007	NUM
hassl-4536	397	11	)	)	PUNCT
hassl-4536	397	12	,	,	PUNCT
hassl-4536	397	13	which	which	PRON
hassl-4536	397	14	concluded	conclude	VERB
hassl-4536	397	15	that	that	SCONJ
hassl-4536	397	16	inventory	inventory	NOUN
hassl-4536	397	17	turnover	turnover	NOUN
hassl-4536	397	18	positively	positively	ADV
hassl-4536	397	19	and	and	CCONJ
hassl-4536	397	20	significantly	significantly	ADV
hassl-4536	397	21	affects	affect	VERB
hassl-4536	397	22	return	return	NOUN
hassl-4536	397	23	on	on	ADP
hassl-4536	397	24	assets	asset	NOUN
hassl-4536	397	25	.	.	PUNCT
hassl-4536	398	1	however	however	ADV
hassl-4536	398	2	,	,	PUNCT
hassl-4536	398	3	in	in	ADP
hassl-4536	398	4	this	this	DET
hassl-4536	398	5	case	case	NOUN
hassl-4536	398	6	,	,	PUNCT
hassl-4536	398	7	this	this	DET
hassl-4536	398	8	examination	examination	NOUN
hassl-4536	398	9	was	be	AUX
hassl-4536	398	10	on	on	ADP
hassl-4536	398	11	return	return	NOUN
hassl-4536	398	12	on	on	ADP
hassl-4536	398	13	sales	sale	NOUN
hassl-4536	398	14	,	,	PUNCT
hassl-4536	398	15	not	not	PART
hassl-4536	398	16	assets	asset	NOUN
hassl-4536	398	17	.	.	PUNCT
hassl-4536	399	1	an	an	DET
hassl-4536	399	2	increase	increase	NOUN
hassl-4536	399	3	in	in	ADP
hassl-4536	399	4	profitability	profitability	NOUN
hassl-4536	399	5	(	(	PUNCT
hassl-4536	399	6	return	return	VERB
hassl-4536	399	7	on	on	ADP
hassl-4536	399	8	sales	sale	NOUN
hassl-4536	399	9	)	)	PUNCT
hassl-4536	399	10	does	do	AUX
hassl-4536	399	11	result	result	VERB
hassl-4536	399	12	from	from	ADP
hassl-4536	399	13	efficient	efficient	ADJ
hassl-4536	399	14	inventory	inventory	NOUN
hassl-4536	399	15	management	management	NOUN
hassl-4536	399	16	.	.	PUNCT
hassl-4536	400	1	these	these	DET
hassl-4536	400	2	results	result	NOUN
hassl-4536	400	3	also	also	ADV
hassl-4536	400	4	disagree	disagree	VERB
hassl-4536	400	5	with	with	ADP
hassl-4536	400	6	the	the	DET
hassl-4536	400	7	works	work	NOUN
hassl-4536	400	8	of	of	ADP
hassl-4536	400	9	dashi	dashi	NOUN
hassl-4536	400	10	(	(	PUNCT
hassl-4536	400	11	2018	2018	NUM
hassl-4536	400	12	)	)	PUNCT
hassl-4536	400	13	and	and	CCONJ
hassl-4536	400	14	garba	garba	PROPN
hassl-4536	400	15	et	et	PROPN
hassl-4536	400	16	al	al	PROPN
hassl-4536	400	17	.	.	PROPN
hassl-4536	401	1	(	(	PUNCT
hassl-4536	401	2	2020	2020	NUM
hassl-4536	401	3	)	)	PUNCT
hassl-4536	401	4	,	,	PUNCT
hassl-4536	401	5	which	which	PRON
hassl-4536	401	6	reveal	reveal	VERB
hassl-4536	401	7	a	a	DET
hassl-4536	401	8	negative	negative	ADJ
hassl-4536	401	9	and	and	CCONJ
hassl-4536	401	10	significant	significant	ADJ
hassl-4536	401	11	influence	influence	NOUN
hassl-4536	401	12	of	of	ADP
hassl-4536	401	13	inventory	inventory	NOUN
hassl-4536	401	14	turnover	turnover	NOUN
hassl-4536	401	15	on	on	ADP
hassl-4536	401	16	firms	firm	NOUN
hassl-4536	401	17	'	'	PART
hassl-4536	401	18	profitability	profitability	NOUN
hassl-4536	401	19	.	.	PUNCT
hassl-4536	402	1	the	the	DET
hassl-4536	402	2	study	study	NOUN
hassl-4536	402	3	also	also	ADV
hassl-4536	402	4	disagrees	disagree	VERB
hassl-4536	402	5	with	with	ADP
hassl-4536	402	6	asuzu	asuzu	PROPN
hassl-4536	402	7	et	et	PROPN
hassl-4536	402	8	al	al	PROPN
hassl-4536	402	9	.	.	PROPN
hassl-4536	403	1	(	(	PUNCT
hassl-4536	403	2	2019	2019	NUM
hassl-4536	403	3	)	)	PUNCT
hassl-4536	403	4	humanities	humanity	NOUN
hassl-4536	403	5	and	and	CCONJ
hassl-4536	403	6	social	social	ADJ
hassl-4536	403	7	sciences	science	NOUN
hassl-4536	403	8	letters	letter	NOUN
hassl-4536	403	9	,	,	PUNCT
hassl-4536	403	10	2025	2025	NUM
hassl-4536	403	11	,	,	PUNCT
hassl-4536	403	12	13(4	13(4	NUM
hassl-4536	403	13	):	):	PUNCT
hassl-4536	403	14	1596	1596	NUM
hassl-4536	403	15	-	-	SYM
hassl-4536	403	16	1614	1614	NUM
hassl-4536	403	17	1610	1610	NUM
hassl-4536	403	18	©	©	PROPN
hassl-4536	403	19	2025	2025	NUM
hassl-4536	403	20	conscientia	conscientia	PROPN
hassl-4536	403	21	beam	beam	PROPN
hassl-4536	403	22	.	.	PUNCT
hassl-4536	404	1	all	all	DET
hassl-4536	404	2	rights	right	NOUN
hassl-4536	404	3	reserved	reserve	VERB
hassl-4536	404	4	.	.	PUNCT
hassl-4536	405	1	and	and	CCONJ
hassl-4536	405	2	arif	arif	PROPN
hassl-4536	405	3	nasution	nasution	PROPN
hassl-4536	405	4	's	's	PART
hassl-4536	405	5	(	(	PUNCT
hassl-4536	405	6	2020	2020	NUM
hassl-4536	405	7	)	)	PUNCT
hassl-4536	405	8	results	result	NOUN
hassl-4536	405	9	.	.	PUNCT
hassl-4536	406	1	the	the	DET
hassl-4536	406	2	examination	examination	NOUN
hassl-4536	406	3	of	of	ADP
hassl-4536	406	4	profitability	profitability	NOUN
hassl-4536	406	5	using	use	VERB
hassl-4536	406	6	ros	ros	PROPN
hassl-4536	406	7	is	be	AUX
hassl-4536	406	8	unique	unique	ADJ
hassl-4536	406	9	because	because	SCONJ
hassl-4536	406	10	most	most	ADJ
hassl-4536	406	11	studies	study	NOUN
hassl-4536	406	12	did	do	AUX
hassl-4536	406	13	not	not	PART
hassl-4536	406	14	utilize	utilize	VERB
hassl-4536	406	15	return	return	NOUN
hassl-4536	406	16	on	on	ADP
hassl-4536	406	17	sales	sale	NOUN
hassl-4536	406	18	.	.	PUNCT
hassl-4536	407	1	5.1	5.1	NUM
hassl-4536	407	2	.	.	PUNCT
hassl-4536	407	3	observations	observation	NOUN
hassl-4536	407	4	and	and	CCONJ
hassl-4536	407	5	contribution	contribution	NOUN
hassl-4536	407	6	to	to	ADP
hassl-4536	407	7	knowledge	knowledge	NOUN
hassl-4536	407	8	however	however	ADV
hassl-4536	407	9	,	,	PUNCT
hassl-4536	407	10	the	the	DET
hassl-4536	407	11	nature	nature	NOUN
hassl-4536	407	12	of	of	ADP
hassl-4536	407	13	this	this	DET
hassl-4536	407	14	study	study	NOUN
hassl-4536	407	15	,	,	PUNCT
hassl-4536	407	16	which	which	PRON
hassl-4536	407	17	focuses	focus	VERB
hassl-4536	407	18	on	on	ADP
hassl-4536	407	19	a	a	DET
hassl-4536	407	20	sectoral	sectoral	ADJ
hassl-4536	407	21	assessment	assessment	NOUN
hassl-4536	407	22	of	of	ADP
hassl-4536	407	23	agricultural	agricultural	ADJ
hassl-4536	407	24	-	-	PUNCT
hassl-4536	407	25	based	base	VERB
hassl-4536	407	26	firms	firm	NOUN
hassl-4536	407	27	,	,	PUNCT
hassl-4536	407	28	provides	provide	VERB
hassl-4536	407	29	a	a	DET
hassl-4536	407	30	unique	unique	ADJ
hassl-4536	407	31	insight	insight	NOUN
hassl-4536	407	32	into	into	ADP
hassl-4536	407	33	that	that	DET
hassl-4536	407	34	industry	industry	NOUN
hassl-4536	407	35	in	in	ADP
hassl-4536	407	36	a	a	DET
hassl-4536	407	37	developing	develop	VERB
hassl-4536	407	38	economy	economy	NOUN
hassl-4536	407	39	like	like	ADP
hassl-4536	407	40	nigeria	nigeria	PROPN
hassl-4536	407	41	.	.	PUNCT
hassl-4536	408	1	in	in	ADP
hassl-4536	408	2	addition	addition	NOUN
hassl-4536	408	3	,	,	PUNCT
hassl-4536	408	4	the	the	DET
hassl-4536	408	5	different	different	ADJ
hassl-4536	408	6	outcomes	outcome	NOUN
hassl-4536	408	7	from	from	ADP
hassl-4536	408	8	the	the	DET
hassl-4536	408	9	three	three	NUM
hassl-4536	408	10	representations	representation	NOUN
hassl-4536	408	11	of	of	ADP
hassl-4536	408	12	profitability	profitability	NOUN
hassl-4536	408	13	are	be	AUX
hassl-4536	408	14	explained	explain	VERB
hassl-4536	408	15	in	in	ADP
hassl-4536	408	16	the	the	DET
hassl-4536	408	17	following	follow	VERB
hassl-4536	408	18	observations	observation	NOUN
hassl-4536	408	19	:	:	PUNCT
hassl-4536	408	20	the	the	DET
hassl-4536	408	21	outcome	outcome	NOUN
hassl-4536	408	22	of	of	ADP
hassl-4536	408	23	this	this	DET
hassl-4536	408	24	study	study	NOUN
hassl-4536	408	25	depends	depend	VERB
hassl-4536	408	26	on	on	ADP
hassl-4536	408	27	the	the	DET
hassl-4536	408	28	uniqueness	uniqueness	NOUN
hassl-4536	408	29	of	of	ADP
hassl-4536	408	30	agricultural	agricultural	ADJ
hassl-4536	408	31	firms	firm	NOUN
hassl-4536	408	32	in	in	ADP
hassl-4536	408	33	nigeria	nigeria	PROPN
hassl-4536	408	34	.	.	PUNCT
hassl-4536	409	1	several	several	ADJ
hassl-4536	409	2	factors	factor	NOUN
hassl-4536	409	3	need	need	VERB
hassl-4536	409	4	to	to	PART
hassl-4536	409	5	be	be	AUX
hassl-4536	409	6	considered	consider	VERB
hassl-4536	409	7	when	when	SCONJ
hassl-4536	409	8	assessing	assess	VERB
hassl-4536	409	9	the	the	DET
hassl-4536	409	10	results	result	NOUN
hassl-4536	409	11	obtained	obtain	VERB
hassl-4536	409	12	from	from	ADP
hassl-4536	409	13	the	the	DET
hassl-4536	409	14	analysis	analysis	NOUN
hassl-4536	409	15	.	.	PUNCT
hassl-4536	410	1	they	they	PRON
hassl-4536	410	2	are	be	AUX
hassl-4536	410	3	highlighted	highlight	VERB
hassl-4536	410	4	and	and	CCONJ
hassl-4536	410	5	explained	explain	VERB
hassl-4536	410	6	in	in	ADP
hassl-4536	410	7	paragraphs	paragraph	NOUN
hassl-4536	410	8	as	as	SCONJ
hassl-4536	410	9	follows	follow	VERB
hassl-4536	410	10	.	.	PUNCT
hassl-4536	411	1	the	the	DET
hassl-4536	411	2	profitability	profitability	NOUN
hassl-4536	411	3	outcome	outcome	NOUN
hassl-4536	411	4	from	from	ADP
hassl-4536	411	5	the	the	DET
hassl-4536	411	6	examined	examine	VERB
hassl-4536	411	7	firms	firm	NOUN
hassl-4536	411	8	can	can	AUX
hassl-4536	411	9	not	not	PART
hassl-4536	411	10	be	be	AUX
hassl-4536	411	11	solely	solely	ADV
hassl-4536	411	12	attributed	attribute	VERB
hassl-4536	411	13	to	to	ADP
hassl-4536	411	14	the	the	DET
hassl-4536	411	15	influence	influence	NOUN
hassl-4536	411	16	of	of	ADP
hassl-4536	411	17	the	the	DET
hassl-4536	411	18	sale	sale	NOUN
hassl-4536	411	19	of	of	ADP
hassl-4536	411	20	inventory	inventory	NOUN
hassl-4536	411	21	products	product	NOUN
hassl-4536	411	22	or	or	CCONJ
hassl-4536	411	23	content	content	NOUN
hassl-4536	411	24	,	,	PUNCT
hassl-4536	411	25	given	give	VERB
hassl-4536	411	26	that	that	SCONJ
hassl-4536	411	27	cost	cost	NOUN
hassl-4536	411	28	accumulation	accumulation	NOUN
hassl-4536	411	29	over	over	ADP
hassl-4536	411	30	quarters	quarter	NOUN
hassl-4536	411	31	and	and	CCONJ
hassl-4536	411	32	periods	period	NOUN
hassl-4536	411	33	would	would	AUX
hassl-4536	411	34	reduce	reduce	VERB
hassl-4536	411	35	the	the	DET
hassl-4536	411	36	profit	profit	NOUN
hassl-4536	411	37	before	before	SCONJ
hassl-4536	411	38	that	that	DET
hassl-4536	411	39	figure	figure	NOUN
hassl-4536	411	40	is	be	AUX
hassl-4536	411	41	obtained	obtain	VERB
hassl-4536	411	42	in	in	ADP
hassl-4536	411	43	the	the	DET
hassl-4536	411	44	financial	financial	ADJ
hassl-4536	411	45	statement	statement	NOUN
hassl-4536	411	46	,	,	PUNCT
hassl-4536	411	47	as	as	SCONJ
hassl-4536	411	48	shown	show	VERB
hassl-4536	411	49	in	in	ADP
hassl-4536	411	50	anggadini	anggadini	PROPN
hassl-4536	411	51	and	and	CCONJ
hassl-4536	411	52	juliana	juliana	PROPN
hassl-4536	411	53	(	(	PUNCT
hassl-4536	411	54	2019	2019	NUM
hassl-4536	411	55	)	)	PUNCT
hassl-4536	411	56	.	.	PUNCT
hassl-4536	412	1	this	this	DET
hassl-4536	412	2	cost	cost	NOUN
hassl-4536	412	3	was	be	AUX
hassl-4536	412	4	not	not	PART
hassl-4536	412	5	controlled	control	VERB
hassl-4536	412	6	for	for	ADP
hassl-4536	412	7	this	this	DET
hassl-4536	412	8	study	study	NOUN
hassl-4536	412	9	.	.	PUNCT
hassl-4536	413	1	most	most	ADJ
hassl-4536	413	2	of	of	ADP
hassl-4536	413	3	the	the	DET
hassl-4536	413	4	reviewed	review	VERB
hassl-4536	413	5	studies	study	NOUN
hassl-4536	413	6	,	,	PUNCT
hassl-4536	413	7	such	such	ADJ
hassl-4536	413	8	as	as	ADP
hassl-4536	413	9	alnaim	alnaim	NOUN
hassl-4536	413	10	and	and	CCONJ
hassl-4536	413	11	kouaib	kouaib	PROPN
hassl-4536	413	12	(	(	PUNCT
hassl-4536	413	13	2023	2023	NUM
hassl-4536	413	14	)	)	PUNCT
hassl-4536	413	15	,	,	PUNCT
hassl-4536	413	16	asuzu	asuzu	VERB
hassl-4536	413	17	et	et	PROPN
hassl-4536	413	18	al	al	PROPN
hassl-4536	413	19	.	.	PROPN
hassl-4536	414	1	(	(	PUNCT
hassl-4536	414	2	2019	2019	NUM
hassl-4536	414	3	)	)	PUNCT
hassl-4536	414	4	,	,	PUNCT
hassl-4536	414	5	hasanudin	hasanudin	VERB
hassl-4536	414	6	et	et	PROPN
hassl-4536	414	7	al	al	PROPN
hassl-4536	414	8	.	.	PROPN
hassl-4536	415	1	(	(	PUNCT
hassl-4536	415	2	2022	2022	NUM
hassl-4536	415	3	)	)	PUNCT
hassl-4536	415	4	,	,	PUNCT
hassl-4536	415	5	wibowo	wibowo	NOUN
hassl-4536	415	6	and	and	CCONJ
hassl-4536	415	7	rohyati	rohyati	NOUN
hassl-4536	415	8	(	(	PUNCT
hassl-4536	415	9	2018	2018	NUM
hassl-4536	415	10	)	)	PUNCT
hassl-4536	415	11	,	,	PUNCT
hassl-4536	415	12	and	and	CCONJ
hassl-4536	415	13	yusup	yusup	NOUN
hassl-4536	415	14	and	and	CCONJ
hassl-4536	415	15	hariani	hariani	X
hassl-4536	415	16	(	(	PUNCT
hassl-4536	415	17	2023	2023	NUM
hassl-4536	415	18	)	)	PUNCT
hassl-4536	415	19	did	do	AUX
hassl-4536	415	20	not	not	PART
hassl-4536	415	21	control	control	VERB
hassl-4536	415	22	for	for	ADP
hassl-4536	415	23	the	the	DET
hassl-4536	415	24	accumulated	accumulate	VERB
hassl-4536	415	25	periodic	periodic	ADJ
hassl-4536	415	26	cost	cost	NOUN
hassl-4536	415	27	,	,	PUNCT
hassl-4536	415	28	which	which	PRON
hassl-4536	415	29	includes	include	VERB
hassl-4536	415	30	the	the	DET
hassl-4536	415	31	cost	cost	NOUN
hassl-4536	415	32	of	of	ADP
hassl-4536	415	33	goods	good	NOUN
hassl-4536	415	34	sold	sell	VERB
hassl-4536	415	35	that	that	PRON
hassl-4536	415	36	could	could	AUX
hassl-4536	415	37	have	have	AUX
hassl-4536	415	38	played	play	VERB
hassl-4536	415	39	a	a	DET
hassl-4536	415	40	role	role	NOUN
hassl-4536	415	41	in	in	ADP
hassl-4536	415	42	the	the	DET
hassl-4536	415	43	level	level	NOUN
hassl-4536	415	44	of	of	ADP
hassl-4536	415	45	profit	profit	NOUN
hassl-4536	415	46	declared	declare	VERB
hassl-4536	415	47	as	as	ADP
hassl-4536	415	48	the	the	DET
hassl-4536	415	49	return	return	NOUN
hassl-4536	415	50	on	on	ADP
hassl-4536	415	51	roa	roa	PROPN
hassl-4536	415	52	,	,	PUNCT
hassl-4536	415	53	ros	ros	PROPN
hassl-4536	415	54	,	,	PUNCT
hassl-4536	415	55	and	and	CCONJ
hassl-4536	415	56	roe	roe	NOUN
hassl-4536	415	57	.	.	PUNCT
hassl-4536	416	1	it	it	PRON
hassl-4536	416	2	has	have	AUX
hassl-4536	416	3	been	be	AUX
hassl-4536	416	4	established	establish	VERB
hassl-4536	416	5	that	that	SCONJ
hassl-4536	416	6	overhead	overhead	ADJ
hassl-4536	416	7	costs	cost	NOUN
hassl-4536	416	8	and	and	CCONJ
hassl-4536	416	9	operating	operating	NOUN
hassl-4536	416	10	expenses	expense	NOUN
hassl-4536	416	11	heavily	heavily	ADV
hassl-4536	416	12	contribute	contribute	VERB
hassl-4536	416	13	to	to	ADP
hassl-4536	416	14	determining	determine	VERB
hassl-4536	416	15	profitability	profitability	NOUN
hassl-4536	416	16	(	(	PUNCT
hassl-4536	416	17	cooper	cooper	PROPN
hassl-4536	416	18	&	&	CCONJ
hassl-4536	416	19	kaplan	kaplan	PROPN
hassl-4536	416	20	,	,	PUNCT
hassl-4536	416	21	1988	1988	NUM
hassl-4536	416	22	;	;	PUNCT
hassl-4536	416	23	kaplan	kaplan	PROPN
hassl-4536	416	24	&	&	CCONJ
hassl-4536	416	25	cooper	cooper	PROPN
hassl-4536	416	26	,	,	PUNCT
hassl-4536	416	27	1998	1998	NUM
hassl-4536	416	28	)	)	PUNCT
hassl-4536	416	29	.	.	PUNCT
hassl-4536	417	1	this	this	DET
hassl-4536	417	2	outcome	outcome	NOUN
hassl-4536	417	3	can	can	AUX
hassl-4536	417	4	be	be	AUX
hassl-4536	417	5	best	well	ADV
hassl-4536	417	6	explained	explain	VERB
hassl-4536	417	7	by	by	ADP
hassl-4536	417	8	the	the	DET
hassl-4536	417	9	insignificant	insignificant	ADJ
hassl-4536	417	10	result	result	NOUN
hassl-4536	417	11	obtained	obtain	VERB
hassl-4536	417	12	from	from	ADP
hassl-4536	417	13	the	the	DET
hassl-4536	417	14	roa	roa	NOUN
hassl-4536	417	15	examination	examination	NOUN
hassl-4536	417	16	.	.	PUNCT
hassl-4536	418	1	the	the	DET
hassl-4536	418	2	insignificance	insignificance	NOUN
hassl-4536	418	3	revealed	reveal	VERB
hassl-4536	418	4	in	in	ADP
hassl-4536	418	5	the	the	DET
hassl-4536	418	6	result	result	NOUN
hassl-4536	418	7	for	for	ADP
hassl-4536	418	8	the	the	DET
hassl-4536	418	9	test	test	NOUN
hassl-4536	418	10	of	of	ADP
hassl-4536	418	11	hypothesis	hypothesis	NOUN
hassl-4536	418	12	one	one	NUM
hassl-4536	418	13	about	about	ADP
hassl-4536	418	14	the	the	DET
hassl-4536	418	15	influence	influence	NOUN
hassl-4536	418	16	of	of	ADP
hassl-4536	418	17	inventory	inventory	NOUN
hassl-4536	418	18	turnover	turnover	NOUN
hassl-4536	418	19	on	on	ADP
hassl-4536	418	20	the	the	DET
hassl-4536	418	21	profitability	profitability	NOUN
hassl-4536	418	22	of	of	ADP
hassl-4536	418	23	agricultural	agricultural	ADJ
hassl-4536	418	24	firms	firm	NOUN
hassl-4536	418	25	in	in	ADP
hassl-4536	418	26	face	face	NOUN
hassl-4536	418	27	value	value	NOUN
hassl-4536	418	28	shows	show	VERB
hassl-4536	418	29	that	that	SCONJ
hassl-4536	418	30	inventory	inventory	NOUN
hassl-4536	418	31	management	management	NOUN
hassl-4536	418	32	may	may	AUX
hassl-4536	418	33	not	not	PART
hassl-4536	418	34	be	be	AUX
hassl-4536	418	35	responsible	responsible	ADJ
hassl-4536	418	36	for	for	ADP
hassl-4536	418	37	the	the	DET
hassl-4536	418	38	performance	performance	NOUN
hassl-4536	418	39	of	of	ADP
hassl-4536	418	40	agricultural	agricultural	ADJ
hassl-4536	418	41	firms	firm	NOUN
hassl-4536	418	42	in	in	ADP
hassl-4536	418	43	terms	term	NOUN
hassl-4536	418	44	of	of	ADP
hassl-4536	418	45	profitability	profitability	NOUN
hassl-4536	418	46	.	.	PUNCT
hassl-4536	419	1	however	however	ADV
hassl-4536	419	2	,	,	PUNCT
hassl-4536	419	3	this	this	PRON
hassl-4536	419	4	also	also	ADV
hassl-4536	419	5	implies	imply	VERB
hassl-4536	419	6	that	that	SCONJ
hassl-4536	419	7	the	the	DET
hassl-4536	419	8	inventory	inventory	NOUN
hassl-4536	419	9	management	management	NOUN
hassl-4536	419	10	system	system	NOUN
hassl-4536	419	11	that	that	PRON
hassl-4536	419	12	has	have	AUX
hassl-4536	419	13	boosted	boost	VERB
hassl-4536	419	14	sales	sale	NOUN
hassl-4536	419	15	has	have	AUX
hassl-4536	419	16	not	not	PART
hassl-4536	419	17	been	be	AUX
hassl-4536	419	18	effective	effective	ADJ
hassl-4536	419	19	enough	enough	ADV
hassl-4536	419	20	to	to	PART
hassl-4536	419	21	impact	impact	VERB
hassl-4536	419	22	profitability	profitability	NOUN
hassl-4536	419	23	.	.	PUNCT
hassl-4536	420	1	this	this	DET
hassl-4536	420	2	result	result	NOUN
hassl-4536	420	3	also	also	ADV
hassl-4536	420	4	means	mean	VERB
hassl-4536	420	5	that	that	SCONJ
hassl-4536	420	6	other	other	ADJ
hassl-4536	420	7	operations	operation	NOUN
hassl-4536	420	8	contributed	contribute	VERB
hassl-4536	420	9	to	to	ADP
hassl-4536	420	10	an	an	DET
hassl-4536	420	11	agricultural	agricultural	ADJ
hassl-4536	420	12	business	business	NOUN
hassl-4536	420	13	's	's	PART
hassl-4536	420	14	return	return	NOUN
hassl-4536	420	15	and	and	CCONJ
hassl-4536	420	16	profit	profit	NOUN
hassl-4536	420	17	.	.	PUNCT
hassl-4536	421	1	other	other	ADJ
hassl-4536	421	2	factors	factor	NOUN
hassl-4536	421	3	contributing	contribute	VERB
hassl-4536	421	4	to	to	ADP
hassl-4536	421	5	profit	profit	NOUN
hassl-4536	421	6	may	may	AUX
hassl-4536	421	7	have	have	AUX
hassl-4536	421	8	diminished	diminish	VERB
hassl-4536	421	9	the	the	DET
hassl-4536	421	10	significance	significance	NOUN
hassl-4536	421	11	of	of	ADP
hassl-4536	421	12	revenue	revenue	NOUN
hassl-4536	421	13	directly	directly	ADV
hassl-4536	421	14	from	from	ADP
hassl-4536	421	15	inventory	inventory	NOUN
hassl-4536	421	16	turnover	turnover	NOUN
hassl-4536	421	17	and	and	CCONJ
hassl-4536	421	18	not	not	PART
hassl-4536	421	19	the	the	DET
hassl-4536	421	20	overall	overall	ADJ
hassl-4536	421	21	sales	sale	NOUN
hassl-4536	421	22	.	.	PUNCT
hassl-4536	422	1	inventory	inventory	NOUN
hassl-4536	422	2	turnover	turnover	NOUN
hassl-4536	422	3	does	do	AUX
hassl-4536	422	4	not	not	PART
hassl-4536	422	5	capture	capture	VERB
hassl-4536	422	6	the	the	DET
hassl-4536	422	7	entirety	entirety	NOUN
hassl-4536	422	8	of	of	ADP
hassl-4536	422	9	the	the	DET
hassl-4536	422	10	revenue	revenue	NOUN
hassl-4536	422	11	value	value	NOUN
hassl-4536	422	12	of	of	ADP
hassl-4536	422	13	agricultural	agricultural	ADJ
hassl-4536	422	14	firms	firm	NOUN
hassl-4536	422	15	because	because	SCONJ
hassl-4536	422	16	of	of	ADP
hassl-4536	422	17	what	what	PRON
hassl-4536	422	18	they	they	PRON
hassl-4536	422	19	categorize	categorize	VERB
hassl-4536	422	20	as	as	ADP
hassl-4536	422	21	inventory	inventory	NOUN
hassl-4536	422	22	(	(	PUNCT
hassl-4536	422	23	barnard	barnard	NOUN
hassl-4536	422	24	,	,	PUNCT
hassl-4536	422	25	foltz	foltz	PROPN
hassl-4536	422	26	,	,	PUNCT
hassl-4536	422	27	yeager	yeager	PROPN
hassl-4536	422	28	,	,	PUNCT
hassl-4536	422	29	&	&	CCONJ
hassl-4536	422	30	brewer	brewer	PROPN
hassl-4536	422	31	,	,	PUNCT
hassl-4536	422	32	2020	2020	NUM
hassl-4536	422	33	)	)	PUNCT
hassl-4536	422	34	.	.	PUNCT
hassl-4536	423	1	agricultural	agricultural	ADJ
hassl-4536	423	2	businesses	business	NOUN
hassl-4536	423	3	also	also	ADV
hassl-4536	423	4	generate	generate	VERB
hassl-4536	423	5	revenue	revenue	NOUN
hassl-4536	423	6	from	from	ADP
hassl-4536	423	7	insurance	insurance	NOUN
hassl-4536	423	8	,	,	PUNCT
hassl-4536	423	9	subsidies	subsidy	NOUN
hassl-4536	423	10	,	,	PUNCT
hassl-4536	423	11	and	and	CCONJ
hassl-4536	423	12	government	government	NOUN
hassl-4536	423	13	payments	payment	NOUN
hassl-4536	423	14	(	(	PUNCT
hassl-4536	423	15	hazell	hazell	PROPN
hassl-4536	423	16	&	&	CCONJ
hassl-4536	423	17	varangis	varangis	PROPN
hassl-4536	423	18	,	,	PUNCT
hassl-4536	423	19	2020	2020	NUM
hassl-4536	423	20	;	;	PUNCT
hassl-4536	423	21	kambali	kambali	NOUN
hassl-4536	423	22	&	&	CCONJ
hassl-4536	423	23	panakaje	panakaje	PROPN
hassl-4536	423	24	,	,	PUNCT
hassl-4536	423	25	2022	2022	NUM
hassl-4536	423	26	)	)	PUNCT
hassl-4536	423	27	,	,	PUNCT
hassl-4536	423	28	which	which	PRON
hassl-4536	423	29	may	may	AUX
hassl-4536	423	30	have	have	VERB
hassl-4536	423	31	a	a	DET
hassl-4536	423	32	more	more	ADV
hassl-4536	423	33	significant	significant	ADJ
hassl-4536	423	34	contribution	contribution	NOUN
hassl-4536	423	35	to	to	ADP
hassl-4536	423	36	revenue	revenue	NOUN
hassl-4536	423	37	than	than	ADP
hassl-4536	423	38	the	the	DET
hassl-4536	423	39	turnover	turnover	NOUN
hassl-4536	423	40	directly	directly	ADV
hassl-4536	423	41	from	from	ADP
hassl-4536	423	42	inventory	inventory	NOUN
hassl-4536	423	43	.	.	PUNCT
hassl-4536	424	1	an	an	DET
hassl-4536	424	2	accounting	accounting	NOUN
hassl-4536	424	3	standard	standard	PROPN
hassl-4536	424	4	perspective	perspective	NOUN
hassl-4536	424	5	further	far	ADV
hassl-4536	424	6	provides	provide	VERB
hassl-4536	424	7	insight	insight	NOUN
hassl-4536	424	8	into	into	ADP
hassl-4536	424	9	the	the	DET
hassl-4536	424	10	findings	finding	NOUN
hassl-4536	424	11	of	of	ADP
hassl-4536	424	12	the	the	DET
hassl-4536	424	13	study	study	NOUN
hassl-4536	424	14	.	.	PUNCT
hassl-4536	425	1	nigerian	nigerian	ADJ
hassl-4536	425	2	firms	firm	NOUN
hassl-4536	425	3	prepare	prepare	VERB
hassl-4536	425	4	their	their	PRON
hassl-4536	425	5	accounts	account	NOUN
hassl-4536	425	6	based	base	VERB
hassl-4536	425	7	on	on	ADP
hassl-4536	425	8	the	the	DET
hassl-4536	425	9	international	international	ADJ
hassl-4536	425	10	financial	financial	ADJ
hassl-4536	425	11	reporting	reporting	NOUN
hassl-4536	425	12	standards	standard	NOUN
hassl-4536	425	13	(	(	PUNCT
hassl-4536	425	14	ifrs	ifrs	PROPN
hassl-4536	425	15	)	)	PUNCT
hassl-4536	425	16	and	and	CCONJ
hassl-4536	425	17	ias	ias	PROPN
hassl-4536	425	18	41	41	NUM
hassl-4536	425	19	&	&	CCONJ
hassl-4536	425	20	ias	ias	PROPN
hassl-4536	425	21	2	2	NUM
hassl-4536	425	22	;	;	PUNCT
hassl-4536	425	23	animals	animal	NOUN
hassl-4536	425	24	and	and	CCONJ
hassl-4536	425	25	certain	certain	ADJ
hassl-4536	425	26	plants	plant	NOUN
hassl-4536	425	27	are	be	AUX
hassl-4536	425	28	treated	treat	VERB
hassl-4536	425	29	as	as	ADP
hassl-4536	425	30	biological	biological	ADJ
hassl-4536	425	31	assets	asset	NOUN
hassl-4536	425	32	rather	rather	ADV
hassl-4536	425	33	than	than	ADP
hassl-4536	425	34	inventory	inventory	NOUN
hassl-4536	425	35	(	(	PUNCT
hassl-4536	425	36	morshed	morshed	ADJ
hassl-4536	425	37	&	&	CCONJ
hassl-4536	425	38	ramadan	ramadan	PROPN
hassl-4536	425	39	,	,	PUNCT
hassl-4536	425	40	2023	2023	NUM
hassl-4536	425	41	)	)	PUNCT
hassl-4536	425	42	.	.	PUNCT
hassl-4536	426	1	in	in	ADP
hassl-4536	426	2	addition	addition	NOUN
hassl-4536	426	3	,	,	PUNCT
hassl-4536	426	4	based	base	VERB
hassl-4536	426	5	on	on	ADP
hassl-4536	426	6	ias	ias	PROPN
hassl-4536	426	7	2	2	NUM
hassl-4536	426	8	,	,	PUNCT
hassl-4536	426	9	certain	certain	ADJ
hassl-4536	426	10	products	product	NOUN
hassl-4536	426	11	from	from	ADP
hassl-4536	426	12	animals	animal	NOUN
hassl-4536	426	13	and	and	CCONJ
hassl-4536	426	14	plants	plant	NOUN
hassl-4536	426	15	are	be	AUX
hassl-4536	426	16	categorized	categorize	VERB
hassl-4536	426	17	as	as	ADP
hassl-4536	426	18	inventory	inventory	NOUN
hassl-4536	426	19	products	product	NOUN
hassl-4536	426	20	based	base	VERB
hassl-4536	426	21	on	on	ADP
hassl-4536	426	22	these	these	DET
hassl-4536	426	23	standards	standard	NOUN
hassl-4536	426	24	.	.	PUNCT
hassl-4536	427	1	the	the	DET
hassl-4536	427	2	value	value	NOUN
hassl-4536	427	3	of	of	ADP
hassl-4536	427	4	inventory	inventory	NOUN
hassl-4536	427	5	sold	sell	VERB
hassl-4536	427	6	may	may	AUX
hassl-4536	427	7	not	not	PART
hassl-4536	427	8	tangibly	tangibly	ADV
hassl-4536	427	9	contribute	contribute	VERB
hassl-4536	427	10	to	to	ADP
hassl-4536	427	11	the	the	DET
hassl-4536	427	12	changes	change	NOUN
hassl-4536	427	13	in	in	ADP
hassl-4536	427	14	profit	profit	NOUN
hassl-4536	427	15	before	before	ADP
hassl-4536	427	16	tax	tax	NOUN
hassl-4536	427	17	and	and	CCONJ
hassl-4536	427	18	will	will	AUX
hassl-4536	427	19	thus	thus	ADV
hassl-4536	427	20	not	not	PART
hassl-4536	427	21	influence	influence	VERB
hassl-4536	427	22	the	the	DET
hassl-4536	427	23	profitability	profitability	NOUN
hassl-4536	427	24	ratio	ratio	NOUN
hassl-4536	427	25	used	use	VERB
hassl-4536	427	26	in	in	ADP
hassl-4536	427	27	this	this	DET
hassl-4536	427	28	study	study	NOUN
hassl-4536	427	29	,	,	PUNCT
hassl-4536	427	30	as	as	SCONJ
hassl-4536	427	31	revealed	reveal	VERB
hassl-4536	427	32	in	in	ADP
hassl-4536	427	33	tables	table	NOUN
hassl-4536	427	34	4	4	NUM
hassl-4536	427	35	,	,	PUNCT
hassl-4536	427	36	5	5	NUM
hassl-4536	427	37	,	,	PUNCT
hassl-4536	427	38	and	and	CCONJ
hassl-4536	427	39	6	6	NUM
hassl-4536	427	40	.	.	X
hassl-4536	428	1	certain	certain	ADJ
hassl-4536	428	2	animal	animal	NOUN
hassl-4536	428	3	products	product	NOUN
hassl-4536	428	4	may	may	AUX
hassl-4536	428	5	be	be	AUX
hassl-4536	428	6	better	well	ADV
hassl-4536	428	7	classified	classify	VERB
hassl-4536	428	8	as	as	ADP
hassl-4536	428	9	assets	asset	NOUN
hassl-4536	428	10	under	under	ADP
hassl-4536	428	11	the	the	DET
hassl-4536	428	12	statement	statement	NOUN
hassl-4536	428	13	of	of	ADP
hassl-4536	428	14	financial	financial	ADJ
hassl-4536	428	15	position	position	NOUN
hassl-4536	428	16	as	as	ADP
hassl-4536	428	17	biological	biological	ADJ
hassl-4536	428	18	assets	asset	NOUN
hassl-4536	428	19	rather	rather	ADV
hassl-4536	428	20	than	than	ADP
hassl-4536	428	21	as	as	ADP
hassl-4536	428	22	inventory	inventory	NOUN
hassl-4536	428	23	,	,	PUNCT
hassl-4536	428	24	based	base	VERB
hassl-4536	428	25	on	on	ADP
hassl-4536	428	26	these	these	DET
hassl-4536	428	27	standards	standard	NOUN
hassl-4536	428	28	.	.	PUNCT
hassl-4536	429	1	examples	example	NOUN
hassl-4536	429	2	of	of	ADP
hassl-4536	429	3	such	such	ADJ
hassl-4536	429	4	assets	asset	NOUN
hassl-4536	429	5	include	include	VERB
hassl-4536	429	6	animals	animal	NOUN
hassl-4536	429	7	that	that	PRON
hassl-4536	429	8	can	can	AUX
hassl-4536	429	9	produce	produce	VERB
hassl-4536	429	10	eggs	egg	NOUN
hassl-4536	429	11	and	and	CCONJ
hassl-4536	429	12	wool	wool	NOUN
hassl-4536	429	13	,	,	PUNCT
hassl-4536	429	14	and	and	CCONJ
hassl-4536	429	15	products	product	NOUN
hassl-4536	429	16	that	that	PRON
hassl-4536	429	17	can	can	AUX
hassl-4536	429	18	be	be	AUX
hassl-4536	429	19	sold	sell	VERB
hassl-4536	429	20	as	as	ADP
hassl-4536	429	21	commodities	commodity	NOUN
hassl-4536	429	22	,	,	PUNCT
hassl-4536	429	23	yet	yet	CCONJ
hassl-4536	429	24	the	the	DET
hassl-4536	429	25	animals	animal	NOUN
hassl-4536	429	26	self	self	NOUN
hassl-4536	429	27	-	-	PUNCT
hassl-4536	429	28	regenerate	regenerate	VERB
hassl-4536	429	29	the	the	DET
hassl-4536	429	30	products	product	NOUN
hassl-4536	429	31	.	.	PUNCT
hassl-4536	430	1	other	other	ADJ
hassl-4536	430	2	instances	instance	NOUN
hassl-4536	430	3	are	be	AUX
hassl-4536	430	4	bearer	bearer	NOUN
hassl-4536	430	5	plants	plant	NOUN
hassl-4536	430	6	,	,	PUNCT
hassl-4536	430	7	long	long	ADV
hassl-4536	430	8	-	-	PUNCT
hassl-4536	430	9	lasting	last	VERB
hassl-4536	430	10	trees	tree	NOUN
hassl-4536	430	11	like	like	ADP
hassl-4536	430	12	vine	vine	NOUN
hassl-4536	430	13	plants	plant	NOUN
hassl-4536	430	14	,	,	PUNCT
hassl-4536	430	15	oil	oil	NOUN
hassl-4536	430	16	palms	palm	NOUN
hassl-4536	430	17	,	,	PUNCT
hassl-4536	430	18	and	and	CCONJ
hassl-4536	430	19	rubber	rubber	NOUN
hassl-4536	430	20	trees	tree	NOUN
hassl-4536	430	21	(	(	PUNCT
hassl-4536	430	22	nakasone	nakasone	PROPN
hassl-4536	430	23	&	&	CCONJ
hassl-4536	430	24	castillo	castillo	PROPN
hassl-4536	430	25	,	,	PUNCT
hassl-4536	430	26	2023	2023	NUM
hassl-4536	430	27	)	)	PUNCT
hassl-4536	430	28	.	.	PUNCT
hassl-4536	431	1	this	this	PRON
hassl-4536	431	2	explains	explain	VERB
hassl-4536	431	3	why	why	SCONJ
hassl-4536	431	4	the	the	DET
hassl-4536	431	5	results	result	NOUN
hassl-4536	431	6	of	of	ADP
hassl-4536	431	7	models	model	NOUN
hassl-4536	431	8	two	two	NUM
hassl-4536	431	9	and	and	CCONJ
hassl-4536	431	10	three	three	NUM
hassl-4536	431	11	on	on	ADP
hassl-4536	431	12	roe	roe	PROPN
hassl-4536	431	13	and	and	CCONJ
hassl-4536	431	14	ros	ros	PROPN
hassl-4536	431	15	differ	differ	VERB
hassl-4536	431	16	from	from	ADP
hassl-4536	431	17	those	those	PRON
hassl-4536	431	18	of	of	ADP
hassl-4536	431	19	roa	roa	PROPN
hassl-4536	431	20	.	.	PUNCT
hassl-4536	432	1	roa	roa	PROPN
hassl-4536	432	2	deals	deal	VERB
hassl-4536	432	3	more	more	ADV
hassl-4536	432	4	with	with	ADP
hassl-4536	432	5	asset	asset	NOUN
hassl-4536	432	6	profitability	profitability	NOUN
hassl-4536	432	7	,	,	PUNCT
hassl-4536	432	8	which	which	PRON
hassl-4536	432	9	is	be	AUX
hassl-4536	432	10	why	why	SCONJ
hassl-4536	432	11	the	the	DET
hassl-4536	432	12	results	result	NOUN
hassl-4536	432	13	of	of	ADP
hassl-4536	432	14	agricultural	agricultural	ADJ
hassl-4536	432	15	-	-	PUNCT
hassl-4536	432	16	based	base	VERB
hassl-4536	432	17	firms	firm	NOUN
hassl-4536	432	18	with	with	ADP
hassl-4536	432	19	biological	biological	ADJ
hassl-4536	432	20	assets	asset	NOUN
hassl-4536	432	21	reveal	reveal	VERB
hassl-4536	432	22	insignificance	insignificance	NOUN
hassl-4536	432	23	.	.	PUNCT
hassl-4536	433	1	however	however	ADV
hassl-4536	433	2	,	,	PUNCT
hassl-4536	433	3	the	the	DET
hassl-4536	433	4	same	same	ADJ
hassl-4536	433	5	is	be	AUX
hassl-4536	433	6	not	not	PART
hassl-4536	433	7	seen	see	VERB
hassl-4536	433	8	with	with	ADP
hassl-4536	433	9	return	return	NOUN
hassl-4536	433	10	on	on	ADP
hassl-4536	433	11	equity	equity	NOUN
hassl-4536	433	12	(	(	PUNCT
hassl-4536	433	13	roe	roe	PROPN
hassl-4536	433	14	)	)	PUNCT
hassl-4536	433	15	,	,	PUNCT
hassl-4536	433	16	which	which	PRON
hassl-4536	433	17	focuses	focus	VERB
hassl-4536	433	18	on	on	ADP
hassl-4536	433	19	the	the	DET
hassl-4536	433	20	shareholders	shareholder	NOUN
hassl-4536	433	21	'	'	PART
hassl-4536	433	22	equity	equity	NOUN
hassl-4536	433	23	,	,	PUNCT
hassl-4536	433	24	and	and	CCONJ
hassl-4536	433	25	ros	ros	PROPN
hassl-4536	433	26	,	,	PUNCT
hassl-4536	433	27	which	which	PRON
hassl-4536	433	28	directly	directly	ADV
hassl-4536	433	29	deals	deal	VERB
hassl-4536	433	30	with	with	ADP
hassl-4536	433	31	sales	sale	NOUN
hassl-4536	433	32	/	/	SYM
hassl-4536	433	33	turnovers	turnover	NOUN
hassl-4536	433	34	,	,	PUNCT
hassl-4536	433	35	and	and	CCONJ
hassl-4536	433	36	has	have	VERB
hassl-4536	433	37	a	a	DET
hassl-4536	433	38	significantly	significantly	ADV
hassl-4536	433	39	different	different	ADJ
hassl-4536	433	40	result	result	NOUN
hassl-4536	433	41	.	.	PUNCT
hassl-4536	434	1	finally	finally	ADV
hassl-4536	434	2	,	,	PUNCT
hassl-4536	434	3	several	several	ADJ
hassl-4536	434	4	factors	factor	NOUN
hassl-4536	434	5	influence	influence	NOUN
hassl-4536	434	6	firms	firm	NOUN
hassl-4536	434	7	'	'	PART
hassl-4536	434	8	profitability	profitability	NOUN
hassl-4536	434	9	within	within	ADP
hassl-4536	434	10	a	a	DET
hassl-4536	434	11	particular	particular	ADJ
hassl-4536	434	12	economic	economic	ADJ
hassl-4536	434	13	or	or	CCONJ
hassl-4536	434	14	political	political	ADJ
hassl-4536	434	15	climate	climate	NOUN
hassl-4536	434	16	,	,	PUNCT
hassl-4536	434	17	which	which	PRON
hassl-4536	434	18	is	be	AUX
hassl-4536	434	19	one	one	NUM
hassl-4536	434	20	of	of	ADP
hassl-4536	434	21	the	the	DET
hassl-4536	434	22	reasons	reason	NOUN
hassl-4536	434	23	that	that	PRON
hassl-4536	434	24	may	may	AUX
hassl-4536	434	25	affect	affect	VERB
hassl-4536	434	26	the	the	DET
hassl-4536	434	27	entrance	entrance	NOUN
hassl-4536	434	28	or	or	CCONJ
hassl-4536	434	29	exit	exit	NOUN
hassl-4536	434	30	of	of	ADP
hassl-4536	434	31	multinational	multinational	ADJ
hassl-4536	434	32	firms	firm	NOUN
hassl-4536	434	33	from	from	ADP
hassl-4536	434	34	economies	economy	NOUN
hassl-4536	434	35	.	.	PUNCT
hassl-4536	435	1	evidence	evidence	NOUN
hassl-4536	435	2	in	in	ADP
hassl-4536	435	3	the	the	DET
hassl-4536	435	4	works	work	NOUN
hassl-4536	435	5	of	of	ADP
hassl-4536	435	6	akuh	akuh	PROPN
hassl-4536	435	7	(	(	PUNCT
hassl-4536	435	8	2024	2024	NUM
hassl-4536	435	9	)	)	PUNCT
hassl-4536	435	10	,	,	PUNCT
hassl-4536	435	11	akinyemi	akinyemi	ADV
hassl-4536	435	12	and	and	CCONJ
hassl-4536	435	13	mohammed	mohammed	PROPN
hassl-4536	435	14	(	(	PUNCT
hassl-4536	435	15	2023	2023	NUM
hassl-4536	435	16	)	)	PUNCT
hassl-4536	435	17	,	,	PUNCT
hassl-4536	435	18	and	and	CCONJ
hassl-4536	435	19	mba	mba	NOUN
hassl-4536	435	20	(	(	PUNCT
hassl-4536	435	21	2021	2021	NUM
hassl-4536	435	22	)	)	PUNCT
hassl-4536	435	23	shows	show	VERB
hassl-4536	435	24	that	that	SCONJ
hassl-4536	435	25	the	the	DET
hassl-4536	435	26	nigerian	nigerian	ADJ
hassl-4536	435	27	economic	economic	ADJ
hassl-4536	435	28	climate	climate	NOUN
hassl-4536	435	29	has	have	VERB
hassl-4536	435	30	humanities	humanity	NOUN
hassl-4536	435	31	and	and	CCONJ
hassl-4536	435	32	social	social	ADJ
hassl-4536	435	33	sciences	science	NOUN
hassl-4536	435	34	letters	letter	NOUN
hassl-4536	435	35	,	,	PUNCT
hassl-4536	435	36	2025	2025	NUM
hassl-4536	435	37	,	,	PUNCT
hassl-4536	435	38	13(4	13(4	NUM
hassl-4536	435	39	):	):	PUNCT
hassl-4536	435	40	1596	1596	NUM
hassl-4536	435	41	-	-	SYM
hassl-4536	435	42	1614	1614	NUM
hassl-4536	435	43	1611	1611	NUM
hassl-4536	435	44	©	©	PROPN
hassl-4536	435	45	2025	2025	NUM
hassl-4536	435	46	conscientia	conscientia	PROPN
hassl-4536	435	47	beam	beam	PROPN
hassl-4536	435	48	.	.	PUNCT
hassl-4536	436	1	all	all	DET
hassl-4536	436	2	rights	right	NOUN
hassl-4536	436	3	reserved	reserve	VERB
hassl-4536	436	4	.	.	PUNCT
hassl-4536	437	1	not	not	PART
hassl-4536	437	2	been	be	AUX
hassl-4536	437	3	so	so	ADV
hassl-4536	437	4	favorable	favorable	ADJ
hassl-4536	437	5	to	to	ADP
hassl-4536	437	6	firms	firm	NOUN
hassl-4536	437	7	for	for	ADP
hassl-4536	437	8	survival	survival	NOUN
hassl-4536	437	9	,	,	PUNCT
hassl-4536	437	10	growth	growth	NOUN
hassl-4536	437	11	,	,	PUNCT
hassl-4536	437	12	and	and	CCONJ
hassl-4536	437	13	expansion	expansion	NOUN
hassl-4536	437	14	.	.	PUNCT
hassl-4536	438	1	these	these	DET
hassl-4536	438	2	peculiarities	peculiarity	NOUN
hassl-4536	438	3	within	within	ADP
hassl-4536	438	4	the	the	DET
hassl-4536	438	5	economy	economy	NOUN
hassl-4536	438	6	that	that	PRON
hassl-4536	438	7	were	be	AUX
hassl-4536	438	8	not	not	PART
hassl-4536	438	9	controlled	control	VERB
hassl-4536	438	10	could	could	AUX
hassl-4536	438	11	also	also	ADV
hassl-4536	438	12	explain	explain	VERB
hassl-4536	438	13	the	the	DET
hassl-4536	438	14	impact	impact	NOUN
hassl-4536	438	15	of	of	ADP
hassl-4536	438	16	revenue	revenue	NOUN
hassl-4536	438	17	from	from	ADP
hassl-4536	438	18	inventory	inventory	NOUN
hassl-4536	438	19	on	on	ADP
hassl-4536	438	20	the	the	DET
hassl-4536	438	21	profitability	profitability	NOUN
hassl-4536	438	22	of	of	ADP
hassl-4536	438	23	the	the	DET
hassl-4536	438	24	examined	examine	VERB
hassl-4536	438	25	agricultural	agricultural	ADJ
hassl-4536	438	26	firms	firm	NOUN
hassl-4536	438	27	.	.	PUNCT
hassl-4536	439	1	thus	thus	ADV
hassl-4536	439	2	,	,	PUNCT
hassl-4536	439	3	this	this	DET
hassl-4536	439	4	study	study	NOUN
hassl-4536	439	5	has	have	AUX
hassl-4536	439	6	successfully	successfully	ADV
hassl-4536	439	7	examined	examine	VERB
hassl-4536	439	8	a	a	DET
hassl-4536	439	9	sector	sector	NOUN
hassl-4536	439	10	-	-	PUNCT
hassl-4536	439	11	focused	focus	VERB
hassl-4536	439	12	(	(	PUNCT
hassl-4536	439	13	agric	agric	ADJ
hassl-4536	439	14	firms	firm	NOUN
hassl-4536	439	15	)	)	PUNCT
hassl-4536	439	16	assessment	assessment	NOUN
hassl-4536	439	17	of	of	ADP
hassl-4536	439	18	the	the	DET
hassl-4536	439	19	influence	influence	NOUN
hassl-4536	439	20	of	of	ADP
hassl-4536	439	21	inventory	inventory	NOUN
hassl-4536	439	22	turnover	turnover	NOUN
hassl-4536	439	23	on	on	ADP
hassl-4536	439	24	the	the	DET
hassl-4536	439	25	profitability	profitability	NOUN
hassl-4536	439	26	of	of	ADP
hassl-4536	439	27	agricultural	agricultural	ADJ
hassl-4536	439	28	firms	firm	NOUN
hassl-4536	439	29	,	,	PUNCT
hassl-4536	439	30	which	which	PRON
hassl-4536	439	31	has	have	AUX
hassl-4536	439	32	not	not	PART
hassl-4536	439	33	been	be	AUX
hassl-4536	439	34	investigated	investigate	VERB
hassl-4536	439	35	in	in	ADP
hassl-4536	439	36	previous	previous	ADJ
hassl-4536	439	37	studies	study	NOUN
hassl-4536	439	38	to	to	ADP
hassl-4536	439	39	the	the	DET
hassl-4536	439	40	best	good	ADJ
hassl-4536	439	41	of	of	ADP
hassl-4536	439	42	the	the	DET
hassl-4536	439	43	search	search	NOUN
hassl-4536	439	44	.	.	PUNCT
hassl-4536	440	1	in	in	ADP
hassl-4536	440	2	addition	addition	NOUN
hassl-4536	440	3	to	to	ADP
hassl-4536	440	4	this	this	DET
hassl-4536	440	5	contribution	contribution	NOUN
hassl-4536	440	6	to	to	ADP
hassl-4536	440	7	existing	exist	VERB
hassl-4536	440	8	knowledge	knowledge	NOUN
hassl-4536	440	9	,	,	PUNCT
hassl-4536	440	10	the	the	DET
hassl-4536	440	11	study	study	NOUN
hassl-4536	440	12	employed	employ	VERB
hassl-4536	440	13	a	a	DET
hassl-4536	440	14	unique	unique	ADJ
hassl-4536	440	15	approach	approach	NOUN
hassl-4536	440	16	of	of	ADP
hassl-4536	440	17	quarterly	quarterly	ADJ
hassl-4536	440	18	examinations	examination	NOUN
hassl-4536	440	19	of	of	ADP
hassl-4536	440	20	each	each	DET
hassl-4536	440	21	firm	firm	NOUN
hassl-4536	440	22	for	for	ADP
hassl-4536	440	23	six	six	NUM
hassl-4536	440	24	years	year	NOUN
hassl-4536	440	25	,	,	PUNCT
hassl-4536	440	26	resulting	result	VERB
hassl-4536	440	27	in	in	ADP
hassl-4536	440	28	144	144	NUM
hassl-4536	440	29	firm	firm	ADJ
hassl-4536	440	30	-	-	PUNCT
hassl-4536	440	31	quarterly	quarterly	ADJ
hassl-4536	440	32	observations	observation	NOUN
hassl-4536	440	33	for	for	ADP
hassl-4536	440	34	firms	firm	NOUN
hassl-4536	440	35	in	in	ADP
hassl-4536	440	36	the	the	DET
hassl-4536	440	37	agricultural	agricultural	ADJ
hassl-4536	440	38	sector	sector	NOUN
hassl-4536	440	39	in	in	ADP
hassl-4536	440	40	nigeria	nigeria	PROPN
hassl-4536	440	41	,	,	PUNCT
hassl-4536	440	42	which	which	PRON
hassl-4536	440	43	was	be	AUX
hassl-4536	440	44	previously	previously	ADV
hassl-4536	440	45	not	not	PART
hassl-4536	440	46	attempted	attempt	VERB
hassl-4536	440	47	.	.	PUNCT
hassl-4536	441	1	hence	hence	ADV
hassl-4536	441	2	,	,	PUNCT
hassl-4536	441	3	the	the	DET
hassl-4536	441	4	results	result	NOUN
hassl-4536	441	5	obtained	obtain	VERB
hassl-4536	441	6	from	from	ADP
hassl-4536	441	7	this	this	DET
hassl-4536	441	8	study	study	NOUN
hassl-4536	441	9	were	be	AUX
hassl-4536	441	10	based	base	VERB
hassl-4536	441	11	on	on	ADP
hassl-4536	441	12	the	the	DET
hassl-4536	441	13	quarterly	quarterly	ADJ
hassl-4536	441	14	data	datum	NOUN
hassl-4536	441	15	.	.	PUNCT
hassl-4536	442	1	therefore	therefore	ADV
hassl-4536	442	2	,	,	PUNCT
hassl-4536	442	3	inferences	inference	NOUN
hassl-4536	442	4	are	be	AUX
hassl-4536	442	5	based	base	VERB
hassl-4536	442	6	on	on	ADP
hassl-4536	442	7	the	the	DET
hassl-4536	442	8	data	datum	NOUN
hassl-4536	442	9	collected	collect	VERB
hassl-4536	442	10	quarterly	quarterly	ADV
hassl-4536	442	11	.	.	PUNCT
hassl-4536	443	1	6	6	X
hassl-4536	443	2	.	.	X
hassl-4536	443	3	conclusion	conclusion	NOUN
hassl-4536	443	4	and	and	CCONJ
hassl-4536	443	5	recommendations	recommendation	NOUN
hassl-4536	443	6	the	the	DET
hassl-4536	443	7	insignificance	insignificance	NOUN
hassl-4536	443	8	revealed	reveal	VERB
hassl-4536	443	9	in	in	ADP
hassl-4536	443	10	the	the	DET
hassl-4536	443	11	first	first	ADJ
hassl-4536	443	12	result	result	NOUN
hassl-4536	443	13	pertains	pertain	VERB
hassl-4536	443	14	to	to	ADP
hassl-4536	443	15	the	the	DET
hassl-4536	443	16	influence	influence	NOUN
hassl-4536	443	17	of	of	ADP
hassl-4536	443	18	inventory	inventory	NOUN
hassl-4536	443	19	turnover	turnover	NOUN
hassl-4536	443	20	on	on	ADP
hassl-4536	443	21	the	the	DET
hassl-4536	443	22	profitability	profitability	NOUN
hassl-4536	443	23	of	of	ADP
hassl-4536	443	24	agricultural	agricultural	ADJ
hassl-4536	443	25	firms	firm	NOUN
hassl-4536	443	26	,	,	PUNCT
hassl-4536	443	27	which	which	PRON
hassl-4536	443	28	implies	imply	VERB
hassl-4536	443	29	that	that	SCONJ
hassl-4536	443	30	more	more	ADJ
hassl-4536	443	31	inventory	inventory	NOUN
hassl-4536	443	32	turnover	turnover	NOUN
hassl-4536	443	33	is	be	AUX
hassl-4536	443	34	needed	need	VERB
hassl-4536	443	35	to	to	PART
hassl-4536	443	36	significantly	significantly	ADV
hassl-4536	443	37	impact	impact	VERB
hassl-4536	443	38	profitability	profitability	NOUN
hassl-4536	443	39	.	.	PUNCT
hassl-4536	444	1	in	in	ADP
hassl-4536	444	2	that	that	DET
hassl-4536	444	3	case	case	NOUN
hassl-4536	444	4	,	,	PUNCT
hassl-4536	444	5	the	the	DET
hassl-4536	444	6	study	study	NOUN
hassl-4536	444	7	recommends	recommend	VERB
hassl-4536	444	8	that	that	SCONJ
hassl-4536	444	9	more	more	ADJ
hassl-4536	444	10	effort	effort	NOUN
hassl-4536	444	11	be	be	AUX
hassl-4536	444	12	made	make	VERB
hassl-4536	444	13	towards	towards	ADP
hassl-4536	444	14	efficient	efficient	ADJ
hassl-4536	444	15	inventory	inventory	NOUN
hassl-4536	444	16	management	management	NOUN
hassl-4536	444	17	that	that	PRON
hassl-4536	444	18	would	would	AUX
hassl-4536	444	19	reduce	reduce	VERB
hassl-4536	444	20	potential	potential	ADJ
hassl-4536	444	21	costs	cost	NOUN
hassl-4536	444	22	while	while	SCONJ
hassl-4536	444	23	boosting	boost	VERB
hassl-4536	444	24	inventory	inventory	NOUN
hassl-4536	444	25	turnover	turnover	NOUN
hassl-4536	444	26	to	to	PART
hassl-4536	444	27	influence	influence	VERB
hassl-4536	444	28	the	the	DET
hassl-4536	444	29	profitability	profitability	NOUN
hassl-4536	444	30	of	of	ADP
hassl-4536	444	31	firms	firm	NOUN
hassl-4536	444	32	within	within	ADP
hassl-4536	444	33	the	the	DET
hassl-4536	444	34	agricultural	agricultural	ADJ
hassl-4536	444	35	sector	sector	NOUN
hassl-4536	444	36	.	.	PUNCT
hassl-4536	445	1	however	however	ADV
hassl-4536	445	2	,	,	PUNCT
hassl-4536	445	3	the	the	DET
hassl-4536	445	4	study	study	NOUN
hassl-4536	445	5	highlights	highlight	VERB
hassl-4536	445	6	other	other	ADJ
hassl-4536	445	7	factors	factor	NOUN
hassl-4536	445	8	that	that	PRON
hassl-4536	445	9	influence	influence	VERB
hassl-4536	445	10	the	the	DET
hassl-4536	445	11	profitability	profitability	NOUN
hassl-4536	445	12	of	of	ADP
hassl-4536	445	13	an	an	DET
hassl-4536	445	14	agriculturalbased	agriculturalbase	VERB
hassl-4536	445	15	firm	firm	NOUN
hassl-4536	445	16	,	,	PUNCT
hassl-4536	445	17	such	such	ADJ
hassl-4536	445	18	as	as	ADP
hassl-4536	445	19	costs	cost	NOUN
hassl-4536	445	20	,	,	PUNCT
hassl-4536	445	21	low	low	ADJ
hassl-4536	445	22	volume	volume	NOUN
hassl-4536	445	23	of	of	ADP
hassl-4536	445	24	inventory	inventory	NOUN
hassl-4536	445	25	in	in	ADP
hassl-4536	445	26	the	the	DET
hassl-4536	445	27	agricultural	agricultural	ADJ
hassl-4536	445	28	sector	sector	NOUN
hassl-4536	445	29	compared	compare	VERB
hassl-4536	445	30	to	to	ADP
hassl-4536	445	31	overall	overall	ADJ
hassl-4536	445	32	sales	sale	NOUN
hassl-4536	445	33	/	/	SYM
hassl-4536	445	34	revenue	revenue	NOUN
hassl-4536	445	35	value	value	NOUN
hassl-4536	445	36	,	,	PUNCT
hassl-4536	445	37	the	the	DET
hassl-4536	445	38	significance	significance	NOUN
hassl-4536	445	39	of	of	ADP
hassl-4536	445	40	a	a	DET
hassl-4536	445	41	harsh	harsh	ADJ
hassl-4536	445	42	climate	climate	NOUN
hassl-4536	445	43	in	in	ADP
hassl-4536	445	44	the	the	DET
hassl-4536	445	45	nigerian	nigerian	ADJ
hassl-4536	445	46	economy	economy	NOUN
hassl-4536	445	47	,	,	PUNCT
hassl-4536	445	48	and	and	CCONJ
hassl-4536	445	49	accounting	accounting	NOUN
hassl-4536	445	50	standard	standard	ADJ
hassl-4536	445	51	differences	difference	NOUN
hassl-4536	445	52	influencing	influence	VERB
hassl-4536	445	53	disparities	disparity	NOUN
hassl-4536	445	54	in	in	ADP
hassl-4536	445	55	results	result	NOUN
hassl-4536	445	56	with	with	ADP
hassl-4536	445	57	extant	extant	ADJ
hassl-4536	445	58	literature	literature	NOUN
hassl-4536	445	59	based	base	VERB
hassl-4536	445	60	on	on	ADP
hassl-4536	445	61	the	the	DET
hassl-4536	445	62	discussions	discussion	NOUN
hassl-4536	445	63	.	.	PUNCT
hassl-4536	446	1	the	the	DET
hassl-4536	446	2	results	result	NOUN
hassl-4536	446	3	reveal	reveal	VERB
hassl-4536	446	4	the	the	DET
hassl-4536	446	5	significant	significant	ADJ
hassl-4536	446	6	impact	impact	NOUN
hassl-4536	446	7	of	of	ADP
hassl-4536	446	8	inventory	inventory	NOUN
hassl-4536	446	9	turnover	turnover	NOUN
hassl-4536	446	10	on	on	ADP
hassl-4536	446	11	profitability	profitability	NOUN
hassl-4536	446	12	as	as	SCONJ
hassl-4536	446	13	represented	represent	VERB
hassl-4536	446	14	by	by	ADP
hassl-4536	446	15	roe	roe	PROPN
hassl-4536	446	16	and	and	CCONJ
hassl-4536	446	17	ros	ros	PROPN
hassl-4536	446	18	,	,	PUNCT
hassl-4536	446	19	solidifying	solidify	VERB
hassl-4536	446	20	previous	previous	ADJ
hassl-4536	446	21	empirical	empirical	ADJ
hassl-4536	446	22	studies	study	NOUN
hassl-4536	446	23	demonstrating	demonstrate	VERB
hassl-4536	446	24	the	the	DET
hassl-4536	446	25	effects	effect	NOUN
hassl-4536	446	26	of	of	ADP
hassl-4536	446	27	inventory	inventory	NOUN
hassl-4536	446	28	turnover	turnover	NOUN
hassl-4536	446	29	on	on	ADP
hassl-4536	446	30	firms	firm	NOUN
hassl-4536	446	31	'	'	PART
hassl-4536	446	32	profitability	profitability	NOUN
hassl-4536	446	33	.	.	PUNCT
hassl-4536	447	1	the	the	DET
hassl-4536	447	2	tests	test	NOUN
hassl-4536	447	3	of	of	ADP
hassl-4536	447	4	hypotheses	hypothesis	NOUN
hassl-4536	447	5	two	two	NUM
hassl-4536	447	6	and	and	CCONJ
hassl-4536	447	7	three	three	NUM
hassl-4536	447	8	showed	show	VERB
hassl-4536	447	9	variations	variation	NOUN
hassl-4536	447	10	in	in	ADP
hassl-4536	447	11	the	the	DET
hassl-4536	447	12	direction	direction	NOUN
hassl-4536	447	13	of	of	ADP
hassl-4536	447	14	impact	impact	NOUN
hassl-4536	447	15	,	,	PUNCT
hassl-4536	447	16	with	with	ADP
hassl-4536	447	17	hypothesis	hypothesis	NOUN
hassl-4536	447	18	two	two	NUM
hassl-4536	447	19	revealing	reveal	VERB
hassl-4536	447	20	a	a	DET
hassl-4536	447	21	negative	negative	ADJ
hassl-4536	447	22	and	and	CCONJ
hassl-4536	447	23	hypothesis	hypothesis	NOUN
hassl-4536	447	24	three	three	NUM
hassl-4536	447	25	showing	show	VERB
hassl-4536	447	26	a	a	DET
hassl-4536	447	27	positive	positive	NOUN
hassl-4536	447	28	.	.	PUNCT
hassl-4536	448	1	this	this	DET
hassl-4536	448	2	disparity	disparity	NOUN
hassl-4536	448	3	highlights	highlight	VERB
hassl-4536	448	4	the	the	DET
hassl-4536	448	5	unique	unique	ADJ
hassl-4536	448	6	outcomes	outcome	NOUN
hassl-4536	448	7	of	of	ADP
hassl-4536	448	8	inventory	inventory	NOUN
hassl-4536	448	9	turnover	turnover	NOUN
hassl-4536	448	10	on	on	ADP
hassl-4536	448	11	these	these	DET
hassl-4536	448	12	profitability	profitability	NOUN
hassl-4536	448	13	aspects	aspect	NOUN
hassl-4536	448	14	,	,	PUNCT
hassl-4536	448	15	with	with	ADP
hassl-4536	448	16	a	a	DET
hassl-4536	448	17	negative	negative	ADJ
hassl-4536	448	18	effect	effect	NOUN
hassl-4536	448	19	on	on	ADP
hassl-4536	448	20	returns	return	NOUN
hassl-4536	448	21	on	on	ADP
hassl-4536	448	22	equity	equity	NOUN
hassl-4536	448	23	and	and	CCONJ
hassl-4536	448	24	a	a	DET
hassl-4536	448	25	positive	positive	ADJ
hassl-4536	448	26	impact	impact	NOUN
hassl-4536	448	27	on	on	ADP
hassl-4536	448	28	returns	return	NOUN
hassl-4536	448	29	from	from	ADP
hassl-4536	448	30	sales	sale	NOUN
hassl-4536	448	31	.	.	PUNCT
hassl-4536	449	1	unsurprisingly	unsurprisingly	ADV
hassl-4536	449	2	,	,	PUNCT
hassl-4536	449	3	inventory	inventory	NOUN
hassl-4536	449	4	management	management	NOUN
hassl-4536	449	5	positively	positively	ADV
hassl-4536	449	6	influenced	influence	VERB
hassl-4536	449	7	sales	sale	NOUN
hassl-4536	449	8	because	because	SCONJ
hassl-4536	449	9	inventory	inventory	NOUN
hassl-4536	449	10	turnover	turnover	NOUN
hassl-4536	449	11	is	be	AUX
hassl-4536	449	12	a	a	DET
hassl-4536	449	13	salesbased	salesbase	VERB
hassl-4536	449	14	management	management	NOUN
hassl-4536	449	15	metric	metric	NOUN
hassl-4536	449	16	.	.	PUNCT
hassl-4536	450	1	further	further	ADJ
hassl-4536	450	2	research	research	NOUN
hassl-4536	450	3	could	could	AUX
hassl-4536	450	4	explore	explore	VERB
hassl-4536	450	5	more	more	ADV
hassl-4536	450	6	nuanced	nuanced	ADJ
hassl-4536	450	7	factors	factor	NOUN
hassl-4536	450	8	influencing	influence	VERB
hassl-4536	450	9	the	the	DET
hassl-4536	450	10	relationship	relationship	NOUN
hassl-4536	450	11	between	between	ADP
hassl-4536	450	12	inventory	inventory	NOUN
hassl-4536	450	13	turnover	turnover	NOUN
hassl-4536	450	14	and	and	CCONJ
hassl-4536	450	15	profitability	profitability	NOUN
hassl-4536	450	16	,	,	PUNCT
hassl-4536	450	17	including	include	VERB
hassl-4536	450	18	firm	firm	ADJ
hassl-4536	450	19	-	-	PUNCT
hassl-4536	450	20	specific	specific	ADJ
hassl-4536	450	21	characteristics	characteristic	NOUN
hassl-4536	450	22	and	and	CCONJ
hassl-4536	450	23	external	external	ADJ
hassl-4536	450	24	economic	economic	ADJ
hassl-4536	450	25	conditions	condition	NOUN
hassl-4536	450	26	.	.	PUNCT
hassl-4536	451	1	future	future	ADJ
hassl-4536	451	2	studies	study	NOUN
hassl-4536	451	3	should	should	AUX
hassl-4536	451	4	also	also	ADV
hassl-4536	451	5	control	control	VERB
hassl-4536	451	6	for	for	ADP
hassl-4536	451	7	some	some	DET
hassl-4536	451	8	factors	factor	NOUN
hassl-4536	451	9	highlighted	highlight	VERB
hassl-4536	451	10	in	in	ADP
hassl-4536	451	11	the	the	DET
hassl-4536	451	12	discussion	discussion	NOUN
hassl-4536	451	13	section	section	NOUN
hassl-4536	451	14	to	to	PART
hassl-4536	451	15	obtain	obtain	VERB
hassl-4536	451	16	more	more	ADV
hassl-4536	451	17	accurate	accurate	ADJ
hassl-4536	451	18	results	result	NOUN
hassl-4536	451	19	for	for	ADP
hassl-4536	451	20	reference	reference	NOUN
hassl-4536	451	21	and	and	CCONJ
hassl-4536	451	22	application	application	NOUN
hassl-4536	451	23	.	.	PUNCT
hassl-4536	452	1	in	in	ADP
hassl-4536	452	2	addition	addition	NOUN
hassl-4536	452	3	to	to	ADP
hassl-4536	452	4	these	these	DET
hassl-4536	452	5	considerations	consideration	NOUN
hassl-4536	452	6	,	,	PUNCT
hassl-4536	452	7	future	future	ADJ
hassl-4536	452	8	studies	study	NOUN
hassl-4536	452	9	could	could	AUX
hassl-4536	452	10	cover	cover	VERB
hassl-4536	452	11	longer	long	ADJ
hassl-4536	452	12	periods	period	NOUN
hassl-4536	452	13	.	.	PUNCT
hassl-4536	453	1	an	an	DET
hassl-4536	453	2	introduction	introduction	NOUN
hassl-4536	453	3	of	of	ADP
hassl-4536	453	4	interacting	interact	VERB
hassl-4536	453	5	variables	variable	NOUN
hassl-4536	453	6	,	,	PUNCT
hassl-4536	453	7	such	such	ADJ
hassl-4536	453	8	as	as	ADP
hassl-4536	453	9	the	the	DET
hassl-4536	453	10	cost	cost	NOUN
hassl-4536	453	11	of	of	ADP
hassl-4536	453	12	firms	firm	NOUN
hassl-4536	453	13	and	and	CCONJ
hassl-4536	453	14	even	even	ADV
hassl-4536	453	15	accounting	accounting	NOUN
hassl-4536	453	16	standards	standard	NOUN
hassl-4536	453	17	,	,	PUNCT
hassl-4536	453	18	can	can	AUX
hassl-4536	453	19	be	be	AUX
hassl-4536	453	20	considered	consider	VERB
hassl-4536	453	21	to	to	PART
hassl-4536	453	22	see	see	VERB
hassl-4536	453	23	if	if	SCONJ
hassl-4536	453	24	they	they	PRON
hassl-4536	453	25	play	play	VERB
hassl-4536	453	26	roles	role	NOUN
hassl-4536	453	27	in	in	ADP
hassl-4536	453	28	mediating	mediate	VERB
hassl-4536	453	29	or	or	CCONJ
hassl-4536	453	30	moderating	moderate	VERB
hassl-4536	453	31	the	the	DET
hassl-4536	453	32	relationships	relationship	NOUN
hassl-4536	453	33	between	between	ADP
hassl-4536	453	34	the	the	DET
hassl-4536	453	35	volume	volume	NOUN
hassl-4536	453	36	of	of	ADP
hassl-4536	453	37	inventory	inventory	NOUN
hassl-4536	453	38	turnover	turnover	NOUN
hassl-4536	453	39	and	and	CCONJ
hassl-4536	453	40	the	the	DET
hassl-4536	453	41	profitability	profitability	NOUN
hassl-4536	453	42	of	of	ADP
hassl-4536	453	43	agricultural	agricultural	ADJ
hassl-4536	453	44	firms	firm	NOUN
hassl-4536	453	45	.	.	PUNCT
hassl-4536	454	1	the	the	DET
hassl-4536	454	2	study	study	NOUN
hassl-4536	454	3	provides	provide	VERB
hassl-4536	454	4	empirical	empirical	ADJ
hassl-4536	454	5	evidence	evidence	NOUN
hassl-4536	454	6	on	on	ADP
hassl-4536	454	7	the	the	DET
hassl-4536	454	8	impact	impact	NOUN
hassl-4536	454	9	of	of	ADP
hassl-4536	454	10	inventory	inventory	NOUN
hassl-4536	454	11	turnover	turnover	NOUN
hassl-4536	454	12	on	on	ADP
hassl-4536	454	13	profitability	profitability	NOUN
hassl-4536	454	14	in	in	ADP
hassl-4536	454	15	agricultural	agricultural	ADJ
hassl-4536	454	16	firms	firm	NOUN
hassl-4536	454	17	listed	list	VERB
hassl-4536	454	18	on	on	ADP
hassl-4536	454	19	the	the	DET
hassl-4536	454	20	nigerian	nigerian	ADJ
hassl-4536	454	21	stock	stock	NOUN
hassl-4536	454	22	exchange	exchange	PROPN
hassl-4536	454	23	over	over	ADP
hassl-4536	454	24	six	six	NUM
hassl-4536	454	25	years	year	NOUN
hassl-4536	454	26	(	(	PUNCT
hassl-4536	454	27	2018	2018	NUM
hassl-4536	454	28	-	-	SYM
hassl-4536	454	29	2023	2023	NUM
hassl-4536	454	30	)	)	PUNCT
hassl-4536	454	31	,	,	PUNCT
hassl-4536	454	32	with	with	ADP
hassl-4536	454	33	144	144	NUM
hassl-4536	454	34	observations	observation	NOUN
hassl-4536	454	35	from	from	ADP
hassl-4536	454	36	data	datum	NOUN
hassl-4536	454	37	collected	collect	VERB
hassl-4536	454	38	quarterly	quarterly	ADV
hassl-4536	454	39	over	over	ADP
hassl-4536	454	40	six	six	NUM
hassl-4536	454	41	years	year	NOUN
hassl-4536	454	42	.	.	PUNCT
hassl-4536	455	1	the	the	DET
hassl-4536	455	2	results	result	NOUN
hassl-4536	455	3	demonstrate	demonstrate	VERB
hassl-4536	455	4	that	that	SCONJ
hassl-4536	455	5	inventory	inventory	NOUN
hassl-4536	455	6	turnover	turnover	NOUN
hassl-4536	455	7	insignificantly	insignificantly	ADV
hassl-4536	455	8	influences	influence	VERB
hassl-4536	455	9	profitability	profitability	NOUN
hassl-4536	455	10	with	with	ADP
hassl-4536	455	11	roa	roa	PROPN
hassl-4536	455	12	,	,	PUNCT
hassl-4536	455	13	negatively	negatively	ADV
hassl-4536	455	14	impacts	impact	VERB
hassl-4536	455	15	profitability	profitability	NOUN
hassl-4536	455	16	with	with	ADP
hassl-4536	455	17	roe	roe	NOUN
hassl-4536	455	18	,	,	PUNCT
hassl-4536	455	19	and	and	CCONJ
hassl-4536	455	20	has	have	VERB
hassl-4536	455	21	a	a	DET
hassl-4536	455	22	significant	significant	ADJ
hassl-4536	455	23	positive	positive	ADJ
hassl-4536	455	24	impact	impact	NOUN
hassl-4536	455	25	on	on	ADP
hassl-4536	455	26	profitability	profitability	NOUN
hassl-4536	455	27	with	with	ADP
hassl-4536	455	28	roa	roa	PROPN
hassl-4536	455	29	.	.	PUNCT
hassl-4536	456	1	this	this	DET
hassl-4536	456	2	finding	finding	NOUN
hassl-4536	456	3	indicated	indicate	VERB
hassl-4536	456	4	that	that	SCONJ
hassl-4536	456	5	efficient	efficient	ADJ
hassl-4536	456	6	inventory	inventory	NOUN
hassl-4536	456	7	turnover	turnover	NOUN
hassl-4536	456	8	significantly	significantly	ADV
hassl-4536	456	9	contributes	contribute	VERB
hassl-4536	456	10	to	to	ADP
hassl-4536	456	11	the	the	DET
hassl-4536	456	12	ros	ros	PROPN
hassl-4536	456	13	and	and	CCONJ
hassl-4536	456	14	roe	roe	NOUN
hassl-4536	456	15	profitability	profitability	NOUN
hassl-4536	456	16	metrics	metric	NOUN
hassl-4536	456	17	.	.	PUNCT
hassl-4536	457	1	the	the	DET
hassl-4536	457	2	study	study	NOUN
hassl-4536	457	3	identified	identify	VERB
hassl-4536	457	4	critical	critical	ADJ
hassl-4536	457	5	variables	variable	NOUN
hassl-4536	457	6	such	such	ADJ
hassl-4536	457	7	as	as	ADP
hassl-4536	457	8	net	net	ADJ
hassl-4536	457	9	marketing	marketing	NOUN
hassl-4536	457	10	contribution	contribution	NOUN
hassl-4536	457	11	,	,	PUNCT
hassl-4536	457	12	firm	firm	ADJ
hassl-4536	457	13	size	size	NOUN
hassl-4536	457	14	,	,	PUNCT
hassl-4536	457	15	firm	firm	ADJ
hassl-4536	457	16	age	age	NOUN
hassl-4536	457	17	,	,	PUNCT
hassl-4536	457	18	asset	asset	NOUN
hassl-4536	457	19	turnover	turnover	NOUN
hassl-4536	457	20	ratios	ratio	NOUN
hassl-4536	457	21	,	,	PUNCT
hassl-4536	457	22	and	and	CCONJ
hassl-4536	457	23	their	their	PRON
hassl-4536	457	24	effects	effect	NOUN
hassl-4536	457	25	on	on	ADP
hassl-4536	457	26	profitability	profitability	NOUN
hassl-4536	457	27	ratios	ratio	NOUN
hassl-4536	457	28	.	.	PUNCT
hassl-4536	458	1	overall	overall	ADV
hassl-4536	458	2	,	,	PUNCT
hassl-4536	458	3	the	the	DET
hassl-4536	458	4	study	study	NOUN
hassl-4536	458	5	underscores	underscore	VERB
hassl-4536	458	6	the	the	DET
hassl-4536	458	7	importance	importance	NOUN
hassl-4536	458	8	of	of	ADP
hassl-4536	458	9	inventory	inventory	NOUN
hassl-4536	458	10	management	management	NOUN
hassl-4536	458	11	in	in	ADP
hassl-4536	458	12	optimizing	optimize	VERB
hassl-4536	458	13	financial	financial	ADJ
hassl-4536	458	14	performance	performance	NOUN
hassl-4536	458	15	,	,	PUNCT
hassl-4536	458	16	particularly	particularly	ADV
hassl-4536	458	17	within	within	ADP
hassl-4536	458	18	the	the	DET
hassl-4536	458	19	agricultural	agricultural	ADJ
hassl-4536	458	20	sector	sector	NOUN
hassl-4536	458	21	.	.	PUNCT
hassl-4536	459	1	humanities	humanity	NOUN
hassl-4536	459	2	and	and	CCONJ
hassl-4536	459	3	social	social	ADJ
hassl-4536	459	4	sciences	science	NOUN
hassl-4536	459	5	letters	letter	NOUN
hassl-4536	459	6	,	,	PUNCT
hassl-4536	459	7	2025	2025	NUM
hassl-4536	459	8	,	,	PUNCT
hassl-4536	459	9	13(4	13(4	NUM
hassl-4536	459	10	):	):	PUNCT
hassl-4536	459	11	1596	1596	NUM
hassl-4536	459	12	-	-	SYM
hassl-4536	459	13	1614	1614	NUM
hassl-4536	459	14	1612	1612	NUM
hassl-4536	459	15	©	©	PROPN
hassl-4536	459	16	2025	2025	NUM
hassl-4536	459	17	conscientia	conscientia	PROPN
hassl-4536	459	18	beam	beam	PROPN
hassl-4536	459	19	.	.	PUNCT
hassl-4536	460	1	all	all	DET
hassl-4536	460	2	rights	right	NOUN
hassl-4536	460	3	reserved	reserve	VERB
hassl-4536	460	4	.	.	PUNCT
hassl-4536	461	1	funding	funding	NOUN
hassl-4536	461	2	:	:	PUNCT
hassl-4536	461	3	the	the	DET
hassl-4536	461	4	study	study	NOUN
hassl-4536	461	5	received	receive	VERB
hassl-4536	461	6	no	no	DET
hassl-4536	461	7	specific	specific	ADJ
hassl-4536	461	8	financial	financial	ADJ
hassl-4536	461	9	support	support	NOUN
hassl-4536	461	10	.	.	PUNCT
hassl-4536	462	1	institutional	institutional	ADJ
hassl-4536	462	2	review	review	PROPN
hassl-4536	462	3	board	board	NOUN
hassl-4536	462	4	statement	statement	NOUN
hassl-4536	462	5	:	:	PUNCT
hassl-4536	462	6	not	not	PART
hassl-4536	462	7	applicable	applicable	ADJ
hassl-4536	462	8	.	.	PUNCT
hassl-4536	463	1	transparency	transparency	NOUN
hassl-4536	463	2	:	:	PUNCT
hassl-4536	463	3	the	the	DET
hassl-4536	463	4	author	author	NOUN
hassl-4536	463	5	states	state	VERB
hassl-4536	463	6	that	that	SCONJ
hassl-4536	463	7	the	the	DET
hassl-4536	463	8	manuscript	manuscript	NOUN
hassl-4536	463	9	is	be	AUX
hassl-4536	463	10	honest	honest	ADJ
hassl-4536	463	11	,	,	PUNCT
hassl-4536	463	12	truthful	truthful	ADJ
hassl-4536	463	13	,	,	PUNCT
hassl-4536	463	14	and	and	CCONJ
hassl-4536	463	15	transparent	transparent	ADJ
hassl-4536	463	16	,	,	PUNCT
hassl-4536	463	17	that	that	SCONJ
hassl-4536	463	18	no	no	DET
hassl-4536	463	19	important	important	ADJ
hassl-4536	463	20	aspects	aspect	NOUN
hassl-4536	463	21	of	of	ADP
hassl-4536	463	22	the	the	DET
hassl-4536	463	23	study	study	NOUN
hassl-4536	463	24	have	have	AUX
hassl-4536	463	25	been	be	AUX
hassl-4536	463	26	omitted	omit	VERB
hassl-4536	463	27	,	,	PUNCT
hassl-4536	463	28	and	and	CCONJ
hassl-4536	463	29	that	that	SCONJ
hassl-4536	463	30	all	all	DET
hassl-4536	463	31	deviations	deviation	NOUN
hassl-4536	463	32	from	from	ADP
hassl-4536	463	33	the	the	DET
hassl-4536	463	34	planned	plan	VERB
hassl-4536	463	35	study	study	NOUN
hassl-4536	463	36	have	have	AUX
hassl-4536	463	37	been	be	AUX
hassl-4536	463	38	made	make	VERB
hassl-4536	463	39	clear	clear	ADJ
hassl-4536	463	40	.	.	PUNCT
hassl-4536	464	1	the	the	DET
hassl-4536	464	2	study	study	NOUN
hassl-4536	464	3	followed	follow	VERB
hassl-4536	464	4	all	all	DET
hassl-4536	464	5	the	the	DET
hassl-4536	464	6	rules	rule	NOUN
hassl-4536	464	7	of	of	ADP
hassl-4536	464	8	writing	write	VERB
hassl-4536	464	9	ethics	ethic	NOUN
hassl-4536	464	10	.	.	PUNCT
hassl-4536	465	1	competing	compete	VERB
hassl-4536	465	2	interests	interest	NOUN
hassl-4536	465	3	:	:	PUNCT
hassl-4536	465	4	the	the	DET
hassl-4536	465	5	author	author	NOUN
hassl-4536	465	6	declares	declare	VERB
hassl-4536	465	7	that	that	SCONJ
hassl-4536	465	8	there	there	PRON
hassl-4536	465	9	are	be	VERB
hassl-4536	465	10	no	no	DET
hassl-4536	465	11	conflicts	conflict	NOUN
hassl-4536	465	12	of	of	ADP
hassl-4536	465	13	interests	interest	NOUN
hassl-4536	465	14	regarding	regard	VERB
hassl-4536	465	15	the	the	DET
hassl-4536	465	16	publication	publication	NOUN
hassl-4536	465	17	of	of	ADP
hassl-4536	465	18	this	this	DET
hassl-4536	465	19	paper	paper	NOUN
hassl-4536	465	20	.	.	PUNCT
hassl-4536	466	1	references	reference	NOUN
hassl-4536	466	2	acosta	acosta	PROPN
hassl-4536	466	3	,	,	PUNCT
hassl-4536	466	4	i.	i.	PROPN
hassl-4536	466	5	c.	c.	PROPN
hassl-4536	466	6	g.	g.	PROPN
hassl-4536	466	7	,	,	PUNCT
hassl-4536	466	8	cano	cano	PROPN
hassl-4536	466	9	,	,	PUNCT
hassl-4536	466	10	l.	l.	PROPN
hassl-4536	466	11	a.	a.	PROPN
hassl-4536	466	12	f.	f.	PROPN
hassl-4536	466	13	,	,	PUNCT
hassl-4536	466	14	peña	peña	PROPN
hassl-4536	466	15	,	,	PUNCT
hassl-4536	466	16	o.	o.	PROPN
hassl-4536	466	17	d.	d.	PROPN
hassl-4536	466	18	l.	l.	PROPN
hassl-4536	466	19	,	,	PUNCT
hassl-4536	466	20	rivera	rivera	PROPN
hassl-4536	466	21	,	,	PUNCT
hassl-4536	466	22	c.	c.	PROPN
hassl-4536	466	23	l.	l.	PROPN
hassl-4536	466	24	,	,	PUNCT
hassl-4536	466	25	&	&	CCONJ
hassl-4536	466	26	bravo	bravo	PROPN
hassl-4536	466	27	,	,	PUNCT
hassl-4536	466	28	b.	b.	PROPN
hassl-4536	466	29	j.	j.	PROPN
hassl-4536	466	30	j.	j.	PROPN
hassl-4536	466	31	(	(	PUNCT
hassl-4536	466	32	2018	2018	NUM
hassl-4536	466	33	)	)	PUNCT
hassl-4536	466	34	.	.	PUNCT
hassl-4536	467	1	design	design	NOUN
hassl-4536	467	2	of	of	ADP
hassl-4536	467	3	an	an	DET
hassl-4536	467	4	inventory	inventory	NOUN
hassl-4536	467	5	management	management	NOUN
hassl-4536	467	6	system	system	NOUN
hassl-4536	467	7	in	in	ADP
hassl-4536	467	8	an	an	DET
hassl-4536	467	9	agricultural	agricultural	ADJ
hassl-4536	467	10	supply	supply	NOUN
hassl-4536	467	11	chain	chain	NOUN
hassl-4536	467	12	considering	consider	VERB
hassl-4536	467	13	the	the	DET
hassl-4536	467	14	deterioration	deterioration	NOUN
hassl-4536	467	15	of	of	ADP
hassl-4536	467	16	the	the	DET
hassl-4536	467	17	product	product	NOUN
hassl-4536	467	18	:	:	PUNCT
hassl-4536	467	19	the	the	DET
hassl-4536	467	20	case	case	NOUN
hassl-4536	467	21	of	of	ADP
hassl-4536	467	22	small	small	ADJ
hassl-4536	467	23	citrus	citrus	NOUN
hassl-4536	467	24	producers	producer	NOUN
hassl-4536	467	25	in	in	ADP
hassl-4536	467	26	a	a	DET
hassl-4536	467	27	developing	develop	VERB
hassl-4536	467	28	country	country	NOUN
hassl-4536	467	29	.	.	PUNCT
hassl-4536	468	1	journal	journal	PROPN
hassl-4536	468	2	of	of	ADP
hassl-4536	468	3	applied	apply	VERB
hassl-4536	468	4	engineering	engineering	NOUN
hassl-4536	468	5	science	science	NOUN
hassl-4536	468	6	,	,	PUNCT
hassl-4536	468	7	16(4	16(4	NUM
hassl-4536	468	8	)	)	PUNCT
hassl-4536	468	9	,	,	PUNCT
hassl-4536	468	10	523	523	NUM
hassl-4536	468	11	-	-	SYM
hassl-4536	468	12	537	537	NUM
hassl-4536	468	13	.	.	PUNCT
hassl-4536	469	1	https://doi.org/10.5937/jaes16-17696	https://doi.org/10.5937/jaes16-17696	VERB
hassl-4536	469	2	akinyemi	akinyemi	ADV
hassl-4536	469	3	,	,	PUNCT
hassl-4536	469	4	i.	i.	PROPN
hassl-4536	469	5	a.	a.	PROPN
hassl-4536	469	6	,	,	PUNCT
hassl-4536	469	7	&	&	CCONJ
hassl-4536	469	8	mohammed	mohammed	PROPN
hassl-4536	469	9	,	,	PUNCT
hassl-4536	469	10	m.	m.	PROPN
hassl-4536	469	11	o.	o.	PROPN
hassl-4536	469	12	b.	b.	PROPN
hassl-4536	469	13	(	(	PUNCT
hassl-4536	469	14	2023	2023	NUM
hassl-4536	469	15	)	)	PUNCT
hassl-4536	469	16	.	.	PUNCT
hassl-4536	470	1	achieving	achieve	VERB
hassl-4536	470	2	national	national	ADJ
hassl-4536	470	3	sustainable	sustainable	ADJ
hassl-4536	470	4	development	development	NOUN
hassl-4536	470	5	through	through	ADP
hassl-4536	470	6	educational	educational	ADJ
hassl-4536	470	7	planning	planning	NOUN
hassl-4536	470	8	and	and	CCONJ
hassl-4536	470	9	administration	administration	NOUN
hassl-4536	470	10	in	in	ADP
hassl-4536	470	11	nigeria	nigeria	PROPN
hassl-4536	470	12	:	:	PUNCT
hassl-4536	470	13	the	the	DET
hassl-4536	470	14	harsh	harsh	ADJ
hassl-4536	470	15	reality	reality	NOUN
hassl-4536	470	16	.	.	PUNCT
hassl-4536	471	1	african	african	ADJ
hassl-4536	471	2	journal	journal	NOUN
hassl-4536	471	3	of	of	ADP
hassl-4536	471	4	educational	educational	ADJ
hassl-4536	471	5	management	management	NOUN
hassl-4536	471	6	,	,	PUNCT
hassl-4536	471	7	teaching	teaching	NOUN
hassl-4536	471	8	and	and	CCONJ
hassl-4536	471	9	entrepreneurship	entrepreneurship	NOUN
hassl-4536	471	10	studies	study	NOUN
hassl-4536	471	11	,	,	PUNCT
hassl-4536	471	12	9(1	9(1	NUM
hassl-4536	471	13	)	)	PUNCT
hassl-4536	471	14	,	,	PUNCT
hassl-4536	471	15	60	60	NUM
hassl-4536	471	16	-	-	SYM
hassl-4536	471	17	75	75	NUM
hassl-4536	471	18	.	.	PUNCT
hassl-4536	472	1	akuh	akuh	PROPN
hassl-4536	472	2	,	,	PUNCT
hassl-4536	472	3	e.	e.	PROPN
hassl-4536	472	4	a.	a.	PROPN
hassl-4536	472	5	(	(	PUNCT
hassl-4536	472	6	2024	2024	NUM
hassl-4536	472	7	)	)	PUNCT
hassl-4536	472	8	.	.	PUNCT
hassl-4536	473	1	economic	economic	ADJ
hassl-4536	473	2	hardship	hardship	NOUN
hassl-4536	473	3	and	and	CCONJ
hassl-4536	473	4	educational	educational	ADJ
hassl-4536	473	5	management	management	NOUN
hassl-4536	473	6	in	in	ADP
hassl-4536	473	7	nigeria	nigeria	PROPN
hassl-4536	473	8	.	.	PUNCT
hassl-4536	474	1	american	american	PROPN
hassl-4536	474	2	journal	journal	PROPN
hassl-4536	474	3	of	of	ADP
hassl-4536	474	4	alternative	alternative	ADJ
hassl-4536	474	5	education	education	NOUN
hassl-4536	474	6	,	,	PUNCT
hassl-4536	474	7	1(7	1(7	NUM
hassl-4536	474	8	)	)	PUNCT
hassl-4536	474	9	,	,	PUNCT
hassl-4536	474	10	37	37	NUM
hassl-4536	474	11	-	-	SYM
hassl-4536	474	12	42	42	NUM
hassl-4536	474	13	.	.	PUNCT
hassl-4536	475	1	alnaim	alnaim	NOUN
hassl-4536	475	2	,	,	PUNCT
hassl-4536	475	3	m.	m.	NOUN
hassl-4536	475	4	,	,	PUNCT
hassl-4536	475	5	&	&	CCONJ
hassl-4536	475	6	kouaib	kouaib	PROPN
hassl-4536	475	7	,	,	PUNCT
hassl-4536	475	8	a.	a.	NOUN
hassl-4536	475	9	(	(	PUNCT
hassl-4536	475	10	2023	2023	NUM
hassl-4536	475	11	)	)	PUNCT
hassl-4536	475	12	.	.	PUNCT
hassl-4536	476	1	inventory	inventory	NOUN
hassl-4536	476	2	turnover	turnover	NOUN
hassl-4536	476	3	and	and	CCONJ
hassl-4536	476	4	firm	firm	ADJ
hassl-4536	476	5	profitability	profitability	NOUN
hassl-4536	476	6	:	:	PUNCT
hassl-4536	476	7	a	a	DET
hassl-4536	476	8	saudi	saudi	ADJ
hassl-4536	476	9	arabian	arabian	ADJ
hassl-4536	476	10	investigation	investigation	NOUN
hassl-4536	476	11	.	.	PUNCT
hassl-4536	477	1	processes	process	NOUN
hassl-4536	477	2	,	,	PUNCT
hassl-4536	477	3	11(3	11(3	NUM
hassl-4536	477	4	)	)	PUNCT
hassl-4536	477	5	,	,	PUNCT
hassl-4536	477	6	716	716	NUM
hassl-4536	477	7	.	.	PUNCT
hassl-4536	477	8	https://doi.org/10.3390/pr11030716	https://doi.org/10.3390/pr11030716	NOUN
hassl-4536	477	9	amahalu	amahalu	ADJ
hassl-4536	477	10	,	,	PUNCT
hassl-4536	477	11	n.	n.	NOUN
hassl-4536	477	12	,	,	PUNCT
hassl-4536	477	13	nweze	nweze	NOUN
hassl-4536	477	14	,	,	PUNCT
hassl-4536	477	15	c.	c.	PROPN
hassl-4536	477	16	,	,	PUNCT
hassl-4536	477	17	&	&	CCONJ
hassl-4536	477	18	chinyere	chinyere	ADV
hassl-4536	477	19	,	,	PUNCT
hassl-4536	477	20	o.	o.	PROPN
hassl-4536	477	21	(	(	PUNCT
hassl-4536	477	22	2017	2017	NUM
hassl-4536	477	23	)	)	PUNCT
hassl-4536	477	24	.	.	PUNCT
hassl-4536	478	1	effect	effect	NOUN
hassl-4536	478	2	of	of	ADP
hassl-4536	478	3	backflush	backflush	ADJ
hassl-4536	478	4	accounting	accounting	NOUN
hassl-4536	478	5	on	on	ADP
hassl-4536	478	6	financial	financial	ADJ
hassl-4536	478	7	performance	performance	NOUN
hassl-4536	478	8	of	of	ADP
hassl-4536	478	9	quoted	quote	VERB
hassl-4536	478	10	food	food	NOUN
hassl-4536	478	11	and	and	CCONJ
hassl-4536	478	12	beverage	beverage	NOUN
hassl-4536	478	13	firms	firm	NOUN
hassl-4536	478	14	in	in	ADP
hassl-4536	478	15	nigeria	nigeria	PROPN
hassl-4536	478	16	.	.	PUNCT
hassl-4536	479	1	eph	eph	PROPN
hassl-4536	479	2	-	-	PUNCT
hassl-4536	479	3	international	international	PROPN
hassl-4536	479	4	journal	journal	NOUN
hassl-4536	479	5	of	of	ADP
hassl-4536	479	6	medical	medical	ADJ
hassl-4536	479	7	and	and	CCONJ
hassl-4536	479	8	health	health	NOUN
hassl-4536	479	9	science	science	NOUN
hassl-4536	479	10	,	,	PUNCT
hassl-4536	479	11	3(1	3(1	NUM
hassl-4536	479	12	)	)	PUNCT
hassl-4536	479	13	,	,	PUNCT
hassl-4536	479	14	28	28	NUM
hassl-4536	479	15	-	-	SYM
hassl-4536	479	16	38	38	NUM
hassl-4536	479	17	.	.	PUNCT
hassl-4536	480	1	amanda	amanda	PROPN
hassl-4536	480	2	,	,	PUNCT
hassl-4536	480	3	r.	r.	PROPN
hassl-4536	480	4	i.	i.	PROPN
hassl-4536	480	5	(	(	PUNCT
hassl-4536	480	6	2019	2019	NUM
hassl-4536	480	7	)	)	PUNCT
hassl-4536	480	8	.	.	PUNCT
hassl-4536	481	1	the	the	DET
hassl-4536	481	2	impact	impact	NOUN
hassl-4536	481	3	of	of	ADP
hassl-4536	481	4	cash	cash	NOUN
hassl-4536	481	5	turnover	turnover	NOUN
hassl-4536	481	6	,	,	PUNCT
hassl-4536	481	7	receivable	receivable	ADJ
hassl-4536	481	8	turnover	turnover	NOUN
hassl-4536	481	9	,	,	PUNCT
hassl-4536	481	10	inventory	inventory	NOUN
hassl-4536	481	11	turnover	turnover	NOUN
hassl-4536	481	12	,	,	PUNCT
hassl-4536	481	13	current	current	ADJ
hassl-4536	481	14	ratio	ratio	NOUN
hassl-4536	481	15	and	and	CCONJ
hassl-4536	481	16	debt	debt	NOUN
hassl-4536	481	17	to	to	ADP
hassl-4536	481	18	equity	equity	NOUN
hassl-4536	481	19	ratio	ratio	NOUN
hassl-4536	481	20	on	on	ADP
hassl-4536	481	21	profitability	profitability	NOUN
hassl-4536	481	22	.	.	PUNCT
hassl-4536	482	1	journal	journal	PROPN
hassl-4536	482	2	of	of	ADP
hassl-4536	482	3	research	research	NOUN
hassl-4536	482	4	in	in	ADP
hassl-4536	482	5	management	management	NOUN
hassl-4536	482	6	,	,	PUNCT
hassl-4536	482	7	2(2	2(2	NUM
hassl-4536	482	8	)	)	PUNCT
hassl-4536	482	9	,	,	PUNCT
hassl-4536	482	10	14	14	NUM
hassl-4536	482	11	-	-	SYM
hassl-4536	482	12	22	22	NUM
hassl-4536	482	13	.	.	PUNCT
hassl-4536	483	1	anggadini	anggadini	PROPN
hassl-4536	483	2	,	,	PUNCT
hassl-4536	483	3	s.	s.	PROPN
hassl-4536	483	4	d.	d.	PROPN
hassl-4536	483	5	,	,	PUNCT
hassl-4536	483	6	&	&	CCONJ
hassl-4536	483	7	juliana	juliana	PROPN
hassl-4536	483	8	,	,	PUNCT
hassl-4536	483	9	d.	d.	PROPN
hassl-4536	483	10	(	(	PUNCT
hassl-4536	483	11	2019	2019	NUM
hassl-4536	483	12	)	)	PUNCT
hassl-4536	483	13	.	.	PUNCT
hassl-4536	484	1	factors	factor	NOUN
hassl-4536	484	2	affecting	affect	VERB
hassl-4536	484	3	profitability	profitability	NOUN
hassl-4536	484	4	.	.	PUNCT
hassl-4536	485	1	journal	journal	NOUN
hassl-4536	485	2	of	of	ADP
hassl-4536	485	3	economic	economic	ADJ
hassl-4536	485	4	studies	study	NOUN
hassl-4536	485	5	,	,	PUNCT
hassl-4536	485	6	14(3	14(3	NUM
hassl-4536	485	7	)	)	PUNCT
hassl-4536	485	8	,	,	PUNCT
hassl-4536	485	9	1	1	NUM
hassl-4536	485	10	-	-	SYM
hassl-4536	485	11	7	7	NUM
hassl-4536	485	12	.	.	PUNCT
hassl-4536	485	13	arif	arif	PROPN
hassl-4536	485	14	nasution	nasution	PROPN
hassl-4536	485	15	,	,	PUNCT
hassl-4536	485	16	a.	a.	NOUN
hassl-4536	485	17	(	(	PUNCT
hassl-4536	485	18	2020	2020	NUM
hassl-4536	485	19	)	)	PUNCT
hassl-4536	485	20	.	.	PUNCT
hassl-4536	486	1	effect	effect	NOUN
hassl-4536	486	2	of	of	ADP
hassl-4536	486	3	inventory	inventory	NOUN
hassl-4536	486	4	turnover	turnover	NOUN
hassl-4536	486	5	on	on	ADP
hassl-4536	486	6	the	the	DET
hassl-4536	486	7	level	level	NOUN
hassl-4536	486	8	of	of	ADP
hassl-4536	486	9	profitability	profitability	NOUN
hassl-4536	486	10	.	.	PUNCT
hassl-4536	487	1	materials	material	NOUN
hassl-4536	487	2	science	science	NOUN
hassl-4536	487	3	and	and	CCONJ
hassl-4536	487	4	engineering	engineering	NOUN
hassl-4536	487	5	conference	conference	NOUN
hassl-4536	487	6	series	series	NOUN
hassl-4536	487	7	,	,	PUNCT
hassl-4536	487	8	725(1	725(1	NUM
hassl-4536	487	9	)	)	PUNCT
hassl-4536	487	10	,	,	PUNCT
hassl-4536	487	11	012137	012137	NUM
hassl-4536	487	12	.	.	PUNCT
hassl-4536	488	1	asuzu	asuzu	VERB
hassl-4536	488	2	,	,	PUNCT
hassl-4536	488	3	p.	p.	PROPN
hassl-4536	488	4	u.	u.	PROPN
hassl-4536	488	5	,	,	PUNCT
hassl-4536	488	6	echekoba	echekoba	PROPN
hassl-4536	488	7	,	,	PUNCT
hassl-4536	488	8	f.	f.	PROPN
hassl-4536	488	9	n.	n.	PROPN
hassl-4536	488	10	,	,	PUNCT
hassl-4536	488	11	ubesie	ubesie	PROPN
hassl-4536	488	12	,	,	PUNCT
hassl-4536	488	13	c.	c.	PROPN
hassl-4536	488	14	m.	m.	NOUN
hassl-4536	488	15	,	,	PUNCT
hassl-4536	488	16	&	&	CCONJ
hassl-4536	488	17	egbunike	egbunike	PROPN
hassl-4536	488	18	,	,	PUNCT
hassl-4536	488	19	f.	f.	PROPN
hassl-4536	488	20	c.	c.	PROPN
hassl-4536	488	21	(	(	PUNCT
hassl-4536	488	22	2019	2019	NUM
hassl-4536	488	23	)	)	PUNCT
hassl-4536	488	24	.	.	PUNCT
hassl-4536	489	1	inventory	inventory	NOUN
hassl-4536	489	2	turnover	turnover	NOUN
hassl-4536	489	3	and	and	CCONJ
hassl-4536	489	4	firm	firm	ADJ
hassl-4536	489	5	performance	performance	NOUN
hassl-4536	489	6	of	of	ADP
hassl-4536	489	7	quoted	quote	VERB
hassl-4536	489	8	consumer	consumer	NOUN
hassl-4536	489	9	goods	good	NOUN
hassl-4536	489	10	manufacturing	manufacturing	NOUN
hassl-4536	489	11	firms	firm	NOUN
hassl-4536	489	12	in	in	ADP
hassl-4536	489	13	nigeria	nigeria	PROPN
hassl-4536	489	14	.	.	PUNCT
hassl-4536	490	1	journal	journal	PROPN
hassl-4536	490	2	of	of	ADP
hassl-4536	490	3	global	global	ADJ
hassl-4536	490	4	accounting	accounting	NOUN
hassl-4536	490	5	,	,	PUNCT
hassl-4536	490	6	6(3	6(3	NUM
hassl-4536	490	7	)	)	PUNCT
hassl-4536	490	8	,	,	PUNCT
hassl-4536	490	9	97	97	NUM
hassl-4536	490	10	-	-	SYM
hassl-4536	490	11	123	123	NUM
hassl-4536	490	12	.	.	PUNCT
hassl-4536	491	1	atnafu	atnafu	PROPN
hassl-4536	491	2	,	,	PUNCT
hassl-4536	491	3	d.	d.	PROPN
hassl-4536	491	4	,	,	PUNCT
hassl-4536	491	5	&	&	CCONJ
hassl-4536	491	6	balda	balda	PROPN
hassl-4536	491	7	,	,	PUNCT
hassl-4536	491	8	a.	a.	NOUN
hassl-4536	491	9	(	(	PUNCT
hassl-4536	491	10	2018	2018	NUM
hassl-4536	491	11	)	)	PUNCT
hassl-4536	491	12	.	.	PUNCT
hassl-4536	492	1	the	the	DET
hassl-4536	492	2	impact	impact	NOUN
hassl-4536	492	3	of	of	ADP
hassl-4536	492	4	inventory	inventory	NOUN
hassl-4536	492	5	management	management	NOUN
hassl-4536	492	6	practice	practice	NOUN
hassl-4536	492	7	on	on	ADP
hassl-4536	492	8	firms	firm	NOUN
hassl-4536	492	9	’	’	PART
hassl-4536	492	10	competitiveness	competitiveness	NOUN
hassl-4536	492	11	and	and	CCONJ
hassl-4536	492	12	organizational	organizational	ADJ
hassl-4536	492	13	performance	performance	NOUN
hassl-4536	492	14	:	:	PUNCT
hassl-4536	492	15	empirical	empirical	ADJ
hassl-4536	492	16	evidence	evidence	NOUN
hassl-4536	492	17	from	from	ADP
hassl-4536	492	18	micro	micro	ADJ
hassl-4536	492	19	and	and	CCONJ
hassl-4536	492	20	small	small	ADJ
hassl-4536	492	21	enterprises	enterprise	NOUN
hassl-4536	492	22	in	in	ADP
hassl-4536	492	23	ethiopia	ethiopia	PROPN
hassl-4536	492	24	.	.	PUNCT
hassl-4536	493	1	cogent	cogent	PROPN
hassl-4536	493	2	business	business	PROPN
hassl-4536	493	3	&	&	CCONJ
hassl-4536	493	4	management	management	PROPN
hassl-4536	493	5	,	,	PUNCT
hassl-4536	493	6	5(1	5(1	NUM
hassl-4536	493	7	)	)	PUNCT
hassl-4536	493	8	,	,	PUNCT
hassl-4536	493	9	1503219	1503219	NUM
hassl-4536	493	10	.	.	PUNCT
hassl-4536	494	1	https://doi.org/10.1080/23311975.2018.1503219	https://doi.org/10.1080/23311975.2018.1503219	PROPN
hassl-4536	494	2	barnard	barnard	PROPN
hassl-4536	494	3	,	,	PUNCT
hassl-4536	494	4	f.	f.	PROPN
hassl-4536	494	5	l.	l.	PROPN
hassl-4536	494	6	,	,	PUNCT
hassl-4536	494	7	foltz	foltz	PROPN
hassl-4536	494	8	,	,	PUNCT
hassl-4536	494	9	j.	j.	PROPN
hassl-4536	494	10	,	,	PUNCT
hassl-4536	494	11	yeager	yeager	PROPN
hassl-4536	494	12	,	,	PUNCT
hassl-4536	494	13	e.	e.	PROPN
hassl-4536	494	14	a.	a.	PROPN
hassl-4536	494	15	,	,	PUNCT
hassl-4536	494	16	&	&	CCONJ
hassl-4536	494	17	brewer	brewer	PROPN
hassl-4536	494	18	,	,	PUNCT
hassl-4536	494	19	b.	b.	PROPN
hassl-4536	494	20	(	(	PUNCT
hassl-4536	494	21	2020	2020	NUM
hassl-4536	494	22	)	)	PUNCT
hassl-4536	494	23	.	.	PUNCT
hassl-4536	495	1	agribusiness	agribusiness	NOUN
hassl-4536	495	2	management	management	NOUN
hassl-4536	495	3	.	.	PUNCT
hassl-4536	496	1	new	new	PROPN
hassl-4536	496	2	york	york	PROPN
hassl-4536	496	3	:	:	PUNCT
hassl-4536	497	1	routledge	routledge	PROPN
hassl-4536	497	2	.	.	PUNCT
hassl-4536	497	3	breivik	breivik	PROPN
hassl-4536	497	4	,	,	PUNCT
hassl-4536	497	5	j.	j.	PROPN
hassl-4536	497	6	,	,	PUNCT
hassl-4536	497	7	larsen	larsen	PROPN
hassl-4536	497	8	,	,	PUNCT
hassl-4536	497	9	n.	n.	PROPN
hassl-4536	497	10	m.	m.	PROPN
hassl-4536	497	11	,	,	PUNCT
hassl-4536	497	12	thyholdt	thyholdt	PROPN
hassl-4536	497	13	,	,	PUNCT
hassl-4536	497	14	s.	s.	PROPN
hassl-4536	497	15	b.	b.	PROPN
hassl-4536	497	16	,	,	PUNCT
hassl-4536	497	17	&	&	CCONJ
hassl-4536	497	18	myrland	myrland	PROPN
hassl-4536	497	19	,	,	PUNCT
hassl-4536	497	20	ø	ø	PROPN
hassl-4536	497	21	.	.	PUNCT
hassl-4536	497	22	(	(	PUNCT
hassl-4536	497	23	2021	2021	NUM
hassl-4536	497	24	)	)	PUNCT
hassl-4536	497	25	.	.	PUNCT
hassl-4536	498	1	measuring	measure	VERB
hassl-4536	498	2	inventory	inventory	NOUN
hassl-4536	498	3	turnover	turnover	NOUN
hassl-4536	498	4	efficiency	efficiency	NOUN
hassl-4536	498	5	using	use	VERB
hassl-4536	498	6	stochastic	stochastic	ADJ
hassl-4536	498	7	frontier	frontier	NOUN
hassl-4536	498	8	analysis	analysis	NOUN
hassl-4536	498	9	:	:	PUNCT
hassl-4536	498	10	building	build	VERB
hassl-4536	498	11	materials	material	NOUN
hassl-4536	498	12	and	and	CCONJ
hassl-4536	498	13	hardware	hardware	NOUN
hassl-4536	498	14	retail	retail	ADJ
hassl-4536	498	15	chains	chain	NOUN
hassl-4536	498	16	in	in	ADP
hassl-4536	498	17	norway	norway	PROPN
hassl-4536	498	18	.	.	PUNCT
hassl-4536	499	1	international	international	ADJ
hassl-4536	499	2	journal	journal	PROPN
hassl-4536	499	3	of	of	ADP
hassl-4536	499	4	systems	system	NOUN
hassl-4536	499	5	science	science	NOUN
hassl-4536	499	6	:	:	PUNCT
hassl-4536	499	7	operations	operation	NOUN
hassl-4536	499	8	&	&	CCONJ
hassl-4536	499	9	logistics	logistic	NOUN
hassl-4536	499	10	,	,	PUNCT
hassl-4536	499	11	10(1	10(1	NUM
hassl-4536	499	12	)	)	PUNCT
hassl-4536	499	13	,	,	PUNCT
hassl-4536	499	14	1964635	1964635	NUM
hassl-4536	499	15	.	.	PUNCT
hassl-4536	500	1	https://doi.org/10.1080/23302674.2021.1964635	https://doi.org/10.1080/23302674.2021.1964635	PROPN
hassl-4536	500	2	cooper	cooper	PROPN
hassl-4536	500	3	,	,	PUNCT
hassl-4536	500	4	r.	r.	PROPN
hassl-4536	500	5	,	,	PUNCT
hassl-4536	500	6	&	&	CCONJ
hassl-4536	500	7	kaplan	kaplan	PROPN
hassl-4536	500	8	,	,	PUNCT
hassl-4536	500	9	r.	r.	PROPN
hassl-4536	500	10	s.	s.	PROPN
hassl-4536	500	11	(	(	PUNCT
hassl-4536	500	12	1988	1988	NUM
hassl-4536	500	13	)	)	PUNCT
hassl-4536	500	14	.	.	PUNCT
hassl-4536	501	1	measure	measure	NOUN
hassl-4536	501	2	costs	cost	NOUN
hassl-4536	501	3	right	right	ADJ
hassl-4536	501	4	:	:	PUNCT
hassl-4536	501	5	make	make	VERB
hassl-4536	501	6	the	the	DET
hassl-4536	501	7	right	right	ADJ
hassl-4536	501	8	decisions	decision	NOUN
hassl-4536	501	9	.	.	PUNCT
hassl-4536	502	1	harvard	harvard	PROPN
hassl-4536	502	2	business	business	PROPN
hassl-4536	502	3	review	review	PROPN
hassl-4536	502	4	,	,	PUNCT
hassl-4536	502	5	66(5	66(5	PROPN
hassl-4536	502	6	)	)	PUNCT
hassl-4536	502	7	,	,	PUNCT
hassl-4536	502	8	96	96	NUM
hassl-4536	502	9	-	-	SYM
hassl-4536	502	10	103	103	NUM
hassl-4536	502	11	.	.	PUNCT
hassl-4536	503	1	dashi	dashi	PROPN
hassl-4536	503	2	,	,	PUNCT
hassl-4536	503	3	k.	k.	PROPN
hassl-4536	503	4	(	(	PUNCT
hassl-4536	503	5	2018	2018	NUM
hassl-4536	503	6	)	)	PUNCT
hassl-4536	503	7	.	.	PUNCT
hassl-4536	504	1	financial	financial	ADJ
hassl-4536	504	2	profitability	profitability	NOUN
hassl-4536	504	3	of	of	ADP
hassl-4536	504	4	firms	firm	NOUN
hassl-4536	504	5	and	and	CCONJ
hassl-4536	504	6	its	its	PRON
hassl-4536	504	7	determining	determine	VERB
hassl-4536	504	8	factors	factor	NOUN
hassl-4536	504	9	.	.	PUNCT
hassl-4536	505	1	acta	acta	PROPN
hassl-4536	505	2	universitatis	universitatis	PROPN
hassl-4536	505	3	danubius	danubius	NOUN
hassl-4536	505	4	.	.	PUNCT
hassl-4536	506	1	œconomica	œconomica	PROPN
hassl-4536	506	2	,	,	PUNCT
hassl-4536	506	3	14(4	14(4	NUM
hassl-4536	506	4	)	)	PUNCT
hassl-4536	506	5	,	,	PUNCT
hassl-4536	506	6	619	619	NUM
hassl-4536	506	7	-	-	SYM
hassl-4536	506	8	630	630	NUM
hassl-4536	506	9	.	.	PUNCT
hassl-4536	507	1	de	de	PROPN
hassl-4536	507	2	oliveira	oliveira	PROPN
hassl-4536	507	3	,	,	PUNCT
hassl-4536	507	4	l.	l.	PROPN
hassl-4536	507	5	p.	p.	PROPN
hassl-4536	507	6	,	,	PUNCT
hassl-4536	507	7	&	&	CCONJ
hassl-4536	507	8	silva	silva	PROPN
hassl-4536	507	9	,	,	PUNCT
hassl-4536	507	10	c.	c.	PROPN
hassl-4536	507	11	a.	a.	NOUN
hassl-4536	507	12	t.	t.	PROPN
hassl-4536	507	13	(	(	PUNCT
hassl-4536	507	14	2022	2022	NUM
hassl-4536	507	15	)	)	PUNCT
hassl-4536	507	16	.	.	PUNCT
hassl-4536	508	1	analysis	analysis	NOUN
hassl-4536	508	2	of	of	ADP
hassl-4536	508	3	subjectivity	subjectivity	NOUN
hassl-4536	508	4	in	in	ADP
hassl-4536	508	5	measuring	measure	VERB
hassl-4536	508	6	assets	asset	NOUN
hassl-4536	508	7	assessed	assess	VERB
hassl-4536	508	8	by	by	ADP
hassl-4536	508	9	level	level	NOUN
hassl-4536	508	10	3	3	NUM
hassl-4536	508	11	of	of	ADP
hassl-4536	508	12	the	the	DET
hassl-4536	508	13	fair	fair	ADJ
hassl-4536	508	14	value	value	NOUN
hassl-4536	508	15	hierarchy	hierarchy	NOUN
hassl-4536	508	16	.	.	PUNCT
hassl-4536	509	1	custose	custose	PROPN
hassl-4536	509	2	agronegocio	agronegocio	NOUN
hassl-4536	509	3	on	on	ADP
hassl-4536	509	4	line	line	NOUN
hassl-4536	509	5	line	line	NOUN
hassl-4536	509	6	,	,	PUNCT
hassl-4536	509	7	18(2	18(2	NUM
hassl-4536	509	8	)	)	PUNCT
hassl-4536	509	9	,	,	PUNCT
hassl-4536	509	10	373	373	NUM
hassl-4536	509	11	-	-	SYM
hassl-4536	509	12	396	396	NUM
hassl-4536	509	13	.	.	PUNCT
hassl-4536	510	1	eryatna	eryatna	PROPN
hassl-4536	510	2	,	,	PUNCT
hassl-4536	510	3	e.	e.	PROPN
hassl-4536	510	4	n.	n.	PROPN
hassl-4536	510	5	,	,	PUNCT
hassl-4536	510	6	eltivia	eltivia	PROPN
hassl-4536	510	7	,	,	PUNCT
hassl-4536	510	8	n.	n.	NOUN
hassl-4536	510	9	,	,	PUNCT
hassl-4536	510	10	&	&	CCONJ
hassl-4536	510	11	handayawati	handayawati	PROPN
hassl-4536	510	12	,	,	PUNCT
hassl-4536	510	13	k.	k.	PROPN
hassl-4536	510	14	u.	u.	PROPN
hassl-4536	510	15	(	(	PUNCT
hassl-4536	510	16	2021	2021	NUM
hassl-4536	510	17	)	)	PUNCT
hassl-4536	510	18	.	.	PUNCT
hassl-4536	511	1	the	the	DET
hassl-4536	511	2	effect	effect	NOUN
hassl-4536	511	3	of	of	ADP
hassl-4536	511	4	cash	cash	NOUN
hassl-4536	511	5	turnover	turnover	NOUN
hassl-4536	511	6	,	,	PUNCT
hassl-4536	511	7	receivable	receivable	ADJ
hassl-4536	511	8	turnover	turnover	NOUN
hassl-4536	511	9	,	,	PUNCT
hassl-4536	511	10	and	and	CCONJ
hassl-4536	511	11	inventory	inventory	NOUN
hassl-4536	511	12	turnover	turnover	NOUN
hassl-4536	511	13	towards	towards	ADP
hassl-4536	511	14	profitability	profitability	NOUN
hassl-4536	511	15	of	of	ADP
hassl-4536	511	16	consumer	consumer	NOUN
hassl-4536	511	17	goods	good	NOUN
hassl-4536	511	18	companies	company	NOUN
hassl-4536	511	19	in	in	ADP
hassl-4536	511	20	indonesia	indonesia	PROPN
hassl-4536	511	21	.	.	PUNCT
hassl-4536	512	1	paper	paper	PROPN
hassl-4536	512	2	presented	present	VERB
hassl-4536	512	3	at	at	ADP
hassl-4536	512	4	the	the	DET
hassl-4536	512	5	2nd	2nd	ADJ
hassl-4536	512	6	annual	annual	ADJ
hassl-4536	512	7	management	management	NOUN
hassl-4536	512	8	,	,	PUNCT
hassl-4536	512	9	business	business	NOUN
hassl-4536	512	10	and	and	CCONJ
hassl-4536	512	11	economic	economic	ADJ
hassl-4536	512	12	conference	conference	NOUN
hassl-4536	512	13	(	(	PUNCT
hassl-4536	512	14	ambec	ambec	NOUN
hassl-4536	512	15	2020	2020	NUM
hassl-4536	512	16	)	)	PUNCT
hassl-4536	512	17	.	.	PUNCT
hassl-4536	513	1	farooq	farooq	PROPN
hassl-4536	513	2	,	,	PUNCT
hassl-4536	513	3	u.	u.	PROPN
hassl-4536	513	4	(	(	PUNCT
hassl-4536	513	5	2019	2019	NUM
hassl-4536	513	6	)	)	PUNCT
hassl-4536	513	7	.	.	PUNCT
hassl-4536	514	1	impact	impact	NOUN
hassl-4536	514	2	of	of	ADP
hassl-4536	514	3	inventory	inventory	NOUN
hassl-4536	514	4	turnover	turnover	NOUN
hassl-4536	514	5	on	on	ADP
hassl-4536	514	6	the	the	DET
hassl-4536	514	7	profitability	profitability	NOUN
hassl-4536	514	8	of	of	ADP
hassl-4536	514	9	non	non	ADJ
hassl-4536	514	10	-	-	ADJ
hassl-4536	514	11	financial	financial	ADJ
hassl-4536	514	12	sector	sector	NOUN
hassl-4536	514	13	firms	firm	NOUN
hassl-4536	514	14	in	in	ADP
hassl-4536	514	15	pakistan	pakistan	PROPN
hassl-4536	514	16	.	.	PUNCT
hassl-4536	515	1	journal	journal	PROPN
hassl-4536	515	2	of	of	ADP
hassl-4536	515	3	finance	finance	NOUN
hassl-4536	515	4	and	and	CCONJ
hassl-4536	515	5	accounting	accounting	NOUN
hassl-4536	515	6	research	research	NOUN
hassl-4536	515	7	,	,	PUNCT
hassl-4536	515	8	1(1	1(1	NUM
hassl-4536	515	9	)	)	PUNCT
hassl-4536	515	10	,	,	PUNCT
hassl-4536	515	11	34	34	NUM
hassl-4536	515	12	-	-	SYM
hassl-4536	515	13	51	51	NUM
hassl-4536	515	14	.	.	PUNCT
hassl-4536	516	1	garba	garba	PROPN
hassl-4536	516	2	,	,	PUNCT
hassl-4536	516	3	s.	s.	PROPN
hassl-4536	516	4	,	,	PUNCT
hassl-4536	516	5	mourad	mourad	PROPN
hassl-4536	516	6	,	,	PUNCT
hassl-4536	516	7	b.	b.	PROPN
hassl-4536	516	8	,	,	PUNCT
hassl-4536	516	9	&	&	CCONJ
hassl-4536	516	10	chamo	chamo	PROPN
hassl-4536	516	11	,	,	PUNCT
hassl-4536	516	12	m.	m.	NOUN
hassl-4536	516	13	a.	a.	NOUN
hassl-4536	516	14	(	(	PUNCT
hassl-4536	516	15	2020	2020	NUM
hassl-4536	516	16	)	)	PUNCT
hassl-4536	516	17	.	.	PUNCT
hassl-4536	517	1	the	the	DET
hassl-4536	517	2	effect	effect	NOUN
hassl-4536	517	3	of	of	ADP
hassl-4536	517	4	inventory	inventory	NOUN
hassl-4536	517	5	turnover	turnover	NOUN
hassl-4536	517	6	period	period	NOUN
hassl-4536	517	7	on	on	ADP
hassl-4536	517	8	the	the	DET
hassl-4536	517	9	profitability	profitability	NOUN
hassl-4536	517	10	of	of	ADP
hassl-4536	517	11	listed	list	VERB
hassl-4536	517	12	nigerian	nigerian	ADJ
hassl-4536	517	13	conglomerate	conglomerate	NOUN
hassl-4536	517	14	companies	company	NOUN
hassl-4536	517	15	.	.	PUNCT
hassl-4536	518	1	international	international	ADJ
hassl-4536	518	2	journal	journal	PROPN
hassl-4536	518	3	of	of	ADP
hassl-4536	518	4	financial	financial	ADJ
hassl-4536	518	5	research	research	NOUN
hassl-4536	518	6	,	,	PUNCT
hassl-4536	518	7	11(2	11(2	NOUN
hassl-4536	518	8	)	)	PUNCT
hassl-4536	518	9	,	,	PUNCT
hassl-4536	518	10	287	287	NUM
hassl-4536	518	11	-	-	SYM
hassl-4536	518	12	292	292	NUM
hassl-4536	518	13	.	.	PUNCT
hassl-4536	519	1	https://doi.org/10.5430/ijfr.v11n2p287	https://doi.org/10.5430/ijfr.v11n2p287	PROPN
hassl-4536	519	2	giri	giri	PROPN
hassl-4536	519	3	,	,	PUNCT
hassl-4536	519	4	b.	b.	PROPN
hassl-4536	519	5	c.	c.	PROPN
hassl-4536	519	6	,	,	PUNCT
hassl-4536	519	7	&	&	CCONJ
hassl-4536	519	8	masanta	masanta	PROPN
hassl-4536	519	9	,	,	PUNCT
hassl-4536	519	10	m.	m.	NOUN
hassl-4536	519	11	(	(	PUNCT
hassl-4536	519	12	2018	2018	NUM
hassl-4536	519	13	)	)	PUNCT
hassl-4536	519	14	.	.	PUNCT
hassl-4536	520	1	developing	develop	VERB
hassl-4536	520	2	a	a	DET
hassl-4536	520	3	closed	closed	ADJ
hassl-4536	520	4	-	-	PUNCT
hassl-4536	520	5	loop	loop	NOUN
hassl-4536	520	6	supply	supply	NOUN
hassl-4536	520	7	chain	chain	NOUN
hassl-4536	520	8	model	model	NOUN
hassl-4536	520	9	with	with	ADP
hassl-4536	520	10	price	price	NOUN
hassl-4536	520	11	and	and	CCONJ
hassl-4536	520	12	quality	quality	NOUN
hassl-4536	520	13	dependent	dependent	ADJ
hassl-4536	520	14	demand	demand	NOUN
hassl-4536	520	15	and	and	CCONJ
hassl-4536	520	16	learning	learn	VERB
hassl-4536	520	17	in	in	ADP
hassl-4536	520	18	production	production	NOUN
hassl-4536	520	19	in	in	ADP
hassl-4536	520	20	a	a	DET
hassl-4536	520	21	stochastic	stochastic	ADJ
hassl-4536	520	22	environment	environment	NOUN
hassl-4536	520	23	.	.	PUNCT
hassl-4536	521	1	international	international	ADJ
hassl-4536	521	2	journal	journal	PROPN
hassl-4536	521	3	of	of	ADP
hassl-4536	521	4	systems	system	NOUN
hassl-4536	521	5	science	science	NOUN
hassl-4536	521	6	:	:	PUNCT
hassl-4536	521	7	operations	operation	NOUN
hassl-4536	521	8	&	&	CCONJ
hassl-4536	521	9	logistics	logistic	NOUN
hassl-4536	521	10	,	,	PUNCT
hassl-4536	521	11	7(2	7(2	NUM
hassl-4536	521	12	)	)	PUNCT
hassl-4536	521	13	,	,	PUNCT
hassl-4536	521	14	147	147	NUM
hassl-4536	521	15	-	-	SYM
hassl-4536	521	16	163	163	NUM
hassl-4536	521	17	.	.	PUNCT
hassl-4536	522	1	https://doi.org/10.1080/23302674.2018.1542042	https://doi.org/10.1080/23302674.2018.1542042	PRON
hassl-4536	522	2	https://doi.org/10.5937/jaes16-17696	https://doi.org/10.5937/jaes16-17696	NOUN
hassl-4536	522	3	https://doi.org/10.3390/pr11030716	https://doi.org/10.3390/pr11030716	NOUN
hassl-4536	522	4	https://doi.org/10.1080/23311975.2018.1503219	https://doi.org/10.1080/23311975.2018.1503219	NOUN
hassl-4536	522	5	https://doi.org/10.1080/23302674.2021.1964635	https://doi.org/10.1080/23302674.2021.1964635	NOUN
hassl-4536	522	6	https://doi.org/10.5430/ijfr.v11n2p287	https://doi.org/10.5430/ijfr.v11n2p287	NOUN
hassl-4536	522	7	https://doi.org/10.1080/23302674.2018.1542042	https://doi.org/10.1080/23302674.2018.1542042	PROPN
hassl-4536	522	8	humanities	humanity	NOUN
hassl-4536	522	9	and	and	CCONJ
hassl-4536	522	10	social	social	ADJ
hassl-4536	522	11	sciences	science	NOUN
hassl-4536	522	12	letters	letter	NOUN
hassl-4536	522	13	,	,	PUNCT
hassl-4536	522	14	2025	2025	NUM
hassl-4536	522	15	,	,	PUNCT
hassl-4536	522	16	13(4	13(4	NUM
hassl-4536	522	17	):	):	PUNCT
hassl-4536	522	18	1596	1596	NUM
hassl-4536	522	19	-	-	SYM
hassl-4536	522	20	1614	1614	NUM
hassl-4536	522	21	1613	1613	NUM
hassl-4536	522	22	©	©	PROPN
hassl-4536	522	23	2025	2025	NUM
hassl-4536	522	24	conscientia	conscientia	PROPN
hassl-4536	522	25	beam	beam	PROPN
hassl-4536	522	26	.	.	PUNCT
hassl-4536	523	1	all	all	DET
hassl-4536	523	2	rights	right	NOUN
hassl-4536	523	3	reserved	reserve	VERB
hassl-4536	523	4	.	.	PUNCT
hassl-4536	524	1	gómez‐limón	gómez‐limón	PROPN
hassl-4536	524	2	,	,	PUNCT
hassl-4536	524	3	j.	j.	PROPN
hassl-4536	524	4	a.	a.	PROPN
hassl-4536	524	5	,	,	PUNCT
hassl-4536	524	6	sánchez‐cañizares	sánchez‐cañizare	NOUN
hassl-4536	524	7	,	,	PUNCT
hassl-4536	524	8	s.	s.	PROPN
hassl-4536	524	9	,	,	PUNCT
hassl-4536	524	10	hidalgo‐fernández	hidalgo‐fernández	PROPN
hassl-4536	524	11	,	,	PUNCT
hassl-4536	524	12	a.	a.	PROPN
hassl-4536	524	13	,	,	PUNCT
hassl-4536	524	14	&	&	CCONJ
hassl-4536	524	15	castillo‐canalejo	castillo‐canalejo	PROPN
hassl-4536	524	16	,	,	PUNCT
hassl-4536	524	17	a.	a.	NOUN
hassl-4536	524	18	m.	m.	NOUN
hassl-4536	524	19	(	(	PUNCT
hassl-4536	524	20	2023	2023	NUM
hassl-4536	524	21	)	)	PUNCT
hassl-4536	524	22	.	.	PUNCT
hassl-4536	525	1	profit	profit	NOUN
hassl-4536	525	2	and	and	CCONJ
hassl-4536	525	3	viability	viability	NOUN
hassl-4536	525	4	persistence	persistence	NOUN
hassl-4536	525	5	:	:	PUNCT
hassl-4536	525	6	evidence	evidence	NOUN
hassl-4536	525	7	from	from	ADP
hassl-4536	525	8	the	the	DET
hassl-4536	525	9	spanish	spanish	ADJ
hassl-4536	525	10	agricultural	agricultural	ADJ
hassl-4536	525	11	sector	sector	NOUN
hassl-4536	525	12	.	.	PUNCT
hassl-4536	526	1	agribusiness	agribusiness	PROPN
hassl-4536	526	2	,	,	PUNCT
hassl-4536	526	3	39(4	39(4	NOUN
hassl-4536	526	4	)	)	PUNCT
hassl-4536	526	5	,	,	PUNCT
hassl-4536	526	6	1300	1300	NUM
hassl-4536	526	7	-	-	SYM
hassl-4536	526	8	1332	1332	NUM
hassl-4536	526	9	.	.	PUNCT
hassl-4536	527	1	https://doi.org/10.1002/agr.21822	https://doi.org/10.1002/agr.21822	NOUN
hassl-4536	527	2	goonawardhana	goonawardhana	PROPN
hassl-4536	527	3	,	,	PUNCT
hassl-4536	527	4	v.	v.	PROPN
hassl-4536	527	5	u.	u.	PROPN
hassl-4536	527	6	w.	w.	PROPN
hassl-4536	527	7	,	,	PUNCT
hassl-4536	527	8	&	&	CCONJ
hassl-4536	527	9	dissanayake	dissanayake	PROPN
hassl-4536	527	10	,	,	PUNCT
hassl-4536	527	11	d.	d.	PROPN
hassl-4536	527	12	m.	m.	PROPN
hassl-4536	527	13	u.	u.	PROPN
hassl-4536	527	14	h.	h.	PROPN
hassl-4536	527	15	(	(	PUNCT
hassl-4536	527	16	2023	2023	NUM
hassl-4536	527	17	)	)	PUNCT
hassl-4536	527	18	.	.	PUNCT
hassl-4536	528	1	the	the	DET
hassl-4536	528	2	effect	effect	NOUN
hassl-4536	528	3	of	of	ADP
hassl-4536	528	4	financial	financial	ADJ
hassl-4536	528	5	development	development	NOUN
hassl-4536	528	6	on	on	ADP
hassl-4536	528	7	economic	economic	ADJ
hassl-4536	528	8	growth	growth	NOUN
hassl-4536	528	9	;	;	PUNCT
hassl-4536	528	10	incorporation	incorporation	NOUN
hassl-4536	528	11	with	with	ADP
hassl-4536	528	12	impact	impact	NOUN
hassl-4536	528	13	of	of	ADP
hassl-4536	528	14	the	the	DET
hassl-4536	528	15	covid-19	covid-19	PROPN
hassl-4536	528	16	pandemic	pandemic	NOUN
hassl-4536	528	17	:	:	PUNCT
hassl-4536	528	18	evidence	evidence	NOUN
hassl-4536	528	19	from	from	ADP
hassl-4536	528	20	asian	asian	ADJ
hassl-4536	528	21	frontier	frontier	NOUN
hassl-4536	528	22	financial	financial	ADJ
hassl-4536	528	23	markets	market	NOUN
hassl-4536	528	24	.	.	PUNCT
hassl-4536	529	1	south	south	ADJ
hassl-4536	529	2	asian	asian	PROPN
hassl-4536	529	3	journal	journal	PROPN
hassl-4536	529	4	of	of	ADP
hassl-4536	529	5	business	business	NOUN
hassl-4536	529	6	insights	insight	NOUN
hassl-4536	529	7	,	,	PUNCT
hassl-4536	529	8	3(2	3(2	NUM
hassl-4536	529	9	)	)	PUNCT
hassl-4536	529	10	,	,	PUNCT
hassl-4536	529	11	69	69	NUM
hassl-4536	529	12	-	-	SYM
hassl-4536	529	13	89	89	NUM
hassl-4536	529	14	.	.	PUNCT
hassl-4536	530	1	https://doi.org/10.4038/sajbi.v3i2.58	https://doi.org/10.4038/sajbi.v3i2.58	VERB
hassl-4536	530	2	gunarto	gunarto	PROPN
hassl-4536	530	3	,	,	PUNCT
hassl-4536	530	4	g.	g.	PROPN
hassl-4536	530	5	(	(	PUNCT
hassl-4536	530	6	2007	2007	NUM
hassl-4536	530	7	)	)	PUNCT
hassl-4536	530	8	.	.	PUNCT
hassl-4536	531	1	the	the	DET
hassl-4536	531	2	effect	effect	NOUN
hassl-4536	531	3	of	of	ADP
hassl-4536	531	4	inventory	inventory	NOUN
hassl-4536	531	5	turnover	turnover	NOUN
hassl-4536	531	6	on	on	ADP
hassl-4536	531	7	firm	firm	ADJ
hassl-4536	531	8	profitability	profitability	NOUN
hassl-4536	531	9	:	:	PUNCT
hassl-4536	531	10	evidence	evidence	NOUN
hassl-4536	531	11	from	from	ADP
hassl-4536	531	12	manufacturing	manufacture	VERB
hassl-4536	531	13	companies	company	NOUN
hassl-4536	531	14	.	.	PUNCT
hassl-4536	532	1	jurnal	jurnal	ADJ
hassl-4536	532	2	akuntansi	akuntansi	PROPN
hassl-4536	532	3	dan	dan	PROPN
hassl-4536	532	4	keuangan	keuangan	PROPN
hassl-4536	532	5	indonesia	indonesia	PROPN
hassl-4536	532	6	,	,	PUNCT
hassl-4536	532	7	4(1	4(1	NOUN
hassl-4536	532	8	)	)	PUNCT
hassl-4536	532	9	,	,	PUNCT
hassl-4536	532	10	1–14	1–14	PROPN
hassl-4536	532	11	.	.	PUNCT
hassl-4536	533	1	hasanudin	hasanudin	PROPN
hassl-4536	533	2	,	,	PUNCT
hassl-4536	533	3	h.	h.	PROPN
hassl-4536	533	4	,	,	PUNCT
hassl-4536	533	5	awaloedin	awaloedin	PROPN
hassl-4536	533	6	,	,	PUNCT
hassl-4536	533	7	d.	d.	PROPN
hassl-4536	533	8	t.	t.	PROPN
hassl-4536	533	9	,	,	PUNCT
hassl-4536	533	10	&	&	CCONJ
hassl-4536	533	11	arviany	arviany	PROPN
hassl-4536	533	12	,	,	PUNCT
hassl-4536	533	13	d.	d.	PROPN
hassl-4536	533	14	d.	d.	PROPN
hassl-4536	533	15	(	(	PUNCT
hassl-4536	533	16	2022	2022	NUM
hassl-4536	533	17	)	)	PUNCT
hassl-4536	533	18	.	.	PUNCT
hassl-4536	534	1	the	the	DET
hassl-4536	534	2	impact	impact	NOUN
hassl-4536	534	3	of	of	ADP
hassl-4536	534	4	cash	cash	NOUN
hassl-4536	534	5	turnover	turnover	NOUN
hassl-4536	534	6	,	,	PUNCT
hassl-4536	534	7	accounts	account	VERB
hassl-4536	534	8	receivable	receivable	ADJ
hassl-4536	534	9	turnover	turnover	NOUN
hassl-4536	534	10	,	,	PUNCT
hassl-4536	534	11	and	and	CCONJ
hassl-4536	534	12	inventory	inventory	NOUN
hassl-4536	534	13	turnover	turnover	NOUN
hassl-4536	534	14	on	on	ADP
hassl-4536	534	15	return	return	NOUN
hassl-4536	534	16	on	on	ADP
hassl-4536	534	17	assets	asset	NOUN
hassl-4536	534	18	(	(	PUNCT
hassl-4536	534	19	roa	roa	NOUN
hassl-4536	534	20	)	)	PUNCT
hassl-4536	534	21	for	for	ADP
hassl-4536	534	22	agribusiness	agribusiness	NOUN
hassl-4536	534	23	companies	company	NOUN
hassl-4536	534	24	listed	list	VERB
hassl-4536	534	25	on	on	ADP
hassl-4536	534	26	the	the	DET
hassl-4536	534	27	indonesia	indonesia	PROPN
hassl-4536	534	28	stock	stock	PROPN
hassl-4536	534	29	exchange	exchange	PROPN
hassl-4536	534	30	(	(	PUNCT
hassl-4536	534	31	idx	idx	PROPN
hassl-4536	534	32	)	)	PUNCT
hassl-4536	534	33	during	during	ADP
hassl-4536	534	34	the	the	DET
hassl-4536	534	35	period	period	NOUN
hassl-4536	534	36	2016	2016	NUM
hassl-4536	534	37	-	-	SYM
hassl-4536	534	38	2020	2020	NUM
hassl-4536	534	39	.	.	PUNCT
hassl-4536	535	1	jurnal	jurnal	ADJ
hassl-4536	535	2	info	info	NOUN
hassl-4536	535	3	sains	sain	NOUN
hassl-4536	535	4	:	:	PUNCT
hassl-4536	535	5	informatika	informatika	PROPN
hassl-4536	535	6	dan	dan	PROPN
hassl-4536	535	7	sains	sains	PROPN
hassl-4536	535	8	,	,	PUNCT
hassl-4536	535	9	12(02	12(02	PROPN
hassl-4536	535	10	)	)	PUNCT
hassl-4536	535	11	,	,	PUNCT
hassl-4536	535	12	37	37	NUM
hassl-4536	535	13	-	-	SYM
hassl-4536	535	14	44	44	NUM
hassl-4536	535	15	.	.	PUNCT
hassl-4536	536	1	hazell	hazell	PROPN
hassl-4536	536	2	,	,	PUNCT
hassl-4536	536	3	p.	p.	PROPN
hassl-4536	536	4	,	,	PUNCT
hassl-4536	536	5	&	&	CCONJ
hassl-4536	536	6	varangis	varangis	PROPN
hassl-4536	536	7	,	,	PUNCT
hassl-4536	536	8	p.	p.	NOUN
hassl-4536	536	9	(	(	PUNCT
hassl-4536	536	10	2020	2020	NUM
hassl-4536	536	11	)	)	PUNCT
hassl-4536	536	12	.	.	PUNCT
hassl-4536	537	1	best	good	ADJ
hassl-4536	537	2	practices	practice	NOUN
hassl-4536	537	3	for	for	ADP
hassl-4536	537	4	subsidizing	subsidize	VERB
hassl-4536	537	5	agricultural	agricultural	ADJ
hassl-4536	537	6	insurance	insurance	NOUN
hassl-4536	537	7	.	.	PUNCT
hassl-4536	538	1	global	global	ADJ
hassl-4536	538	2	food	food	NOUN
hassl-4536	538	3	security	security	NOUN
hassl-4536	538	4	,	,	PUNCT
hassl-4536	538	5	25	25	NUM
hassl-4536	538	6	,	,	PUNCT
hassl-4536	538	7	100326	100326	NUM
hassl-4536	538	8	.	.	PUNCT
hassl-4536	539	1	herison	herison	PROPN
hassl-4536	539	2	,	,	PUNCT
hassl-4536	539	3	r.	r.	PROPN
hassl-4536	539	4	,	,	PUNCT
hassl-4536	539	5	sahabuddin	sahabuddin	PROPN
hassl-4536	539	6	,	,	PUNCT
hassl-4536	539	7	r.	r.	PROPN
hassl-4536	539	8	,	,	PUNCT
hassl-4536	539	9	azis	azi	NOUN
hassl-4536	539	10	,	,	PUNCT
hassl-4536	539	11	m.	m.	NOUN
hassl-4536	539	12	,	,	PUNCT
hassl-4536	539	13	&	&	CCONJ
hassl-4536	539	14	azis	azis	PROPN
hassl-4536	539	15	,	,	PUNCT
hassl-4536	539	16	f.	f.	PROPN
hassl-4536	539	17	(	(	PUNCT
hassl-4536	539	18	2022	2022	NUM
hassl-4536	539	19	)	)	PUNCT
hassl-4536	539	20	.	.	PUNCT
hassl-4536	540	1	the	the	DET
hassl-4536	540	2	effect	effect	NOUN
hassl-4536	540	3	of	of	ADP
hassl-4536	540	4	working	work	VERB
hassl-4536	540	5	capital	capital	NOUN
hassl-4536	540	6	turnover	turnover	NOUN
hassl-4536	540	7	,	,	PUNCT
hassl-4536	540	8	accounts	account	VERB
hassl-4536	540	9	receivable	receivable	ADJ
hassl-4536	540	10	turnover	turnover	NOUN
hassl-4536	540	11	and	and	CCONJ
hassl-4536	540	12	inventory	inventory	NOUN
hassl-4536	540	13	turnover	turnover	NOUN
hassl-4536	540	14	on	on	ADP
hassl-4536	540	15	profitability	profitability	NOUN
hassl-4536	540	16	levels	level	NOUN
hassl-4536	540	17	on	on	ADP
hassl-4536	540	18	the	the	DET
hassl-4536	540	19	indonesia	indonesia	PROPN
hassl-4536	540	20	stock	stock	PROPN
hassl-4536	540	21	exchange	exchange	PROPN
hassl-4536	540	22	2015	2015	NUM
hassl-4536	540	23	-	-	SYM
hassl-4536	540	24	2019	2019	NUM
hassl-4536	540	25	.	.	PUNCT
hassl-4536	541	1	psychology	psychology	NOUN
hassl-4536	541	2	and	and	CCONJ
hassl-4536	541	3	education	education	NOUN
hassl-4536	541	4	,	,	PUNCT
hassl-4536	541	5	59(1	59(1	NUM
hassl-4536	541	6	)	)	PUNCT
hassl-4536	541	7	,	,	PUNCT
hassl-4536	541	8	385	385	NUM
hassl-4536	541	9	–	–	PUNCT
hassl-4536	541	10	396	396	NUM
hassl-4536	541	11	.	.	PUNCT
hassl-4536	542	1	hladika	hladika	PROPN
hassl-4536	542	2	,	,	PUNCT
hassl-4536	542	3	m.	m.	NOUN
hassl-4536	542	4	,	,	PUNCT
hassl-4536	542	5	gulin	gulin	PROPN
hassl-4536	542	6	,	,	PUNCT
hassl-4536	542	7	d.	d.	PROPN
hassl-4536	542	8	,	,	PUNCT
hassl-4536	542	9	&	&	CCONJ
hassl-4536	542	10	bernat	bernat	PROPN
hassl-4536	542	11	,	,	PUNCT
hassl-4536	542	12	i.	i.	PROPN
hassl-4536	542	13	(	(	PUNCT
hassl-4536	542	14	2021	2021	NUM
hassl-4536	542	15	)	)	PUNCT
hassl-4536	542	16	.	.	PUNCT
hassl-4536	543	1	revaluation	revaluation	NOUN
hassl-4536	543	2	as	as	ADP
hassl-4536	543	3	a	a	DET
hassl-4536	543	4	model	model	NOUN
hassl-4536	543	5	of	of	ADP
hassl-4536	543	6	subsequent	subsequent	ADJ
hassl-4536	543	7	measurement	measurement	NOUN
hassl-4536	543	8	of	of	ADP
hassl-4536	543	9	property	property	NOUN
hassl-4536	543	10	,	,	PUNCT
hassl-4536	543	11	plant	plant	NOUN
hassl-4536	543	12	,	,	PUNCT
hassl-4536	543	13	and	and	CCONJ
hassl-4536	543	14	equipment	equipment	NOUN
hassl-4536	543	15	–	–	PUNCT
hassl-4536	543	16	case	case	NOUN
hassl-4536	543	17	of	of	ADP
hassl-4536	543	18	croatia	croatia	PROPN
hassl-4536	543	19	.	.	PUNCT
hassl-4536	544	1	croatian	croatian	ADJ
hassl-4536	544	2	economic	economic	ADJ
hassl-4536	544	3	survey	survey	NOUN
hassl-4536	544	4	,	,	PUNCT
hassl-4536	544	5	23(1	23(1	NUM
hassl-4536	544	6	)	)	PUNCT
hassl-4536	544	7	,	,	PUNCT
hassl-4536	544	8	63	63	NUM
hassl-4536	544	9	-	-	SYM
hassl-4536	544	10	95	95	NUM
hassl-4536	544	11	.	.	PUNCT
hassl-4536	545	1	https://doi.org/10.15179/ces.23.1.3	https://doi.org/10.15179/ces.23.1.3	PROPN
hassl-4536	545	2	jayathilaka	jayathilaka	PROPN
hassl-4536	545	3	,	,	PUNCT
hassl-4536	545	4	a.	a.	PROPN
hassl-4536	545	5	k.	k.	PROPN
hassl-4536	545	6	(	(	PUNCT
hassl-4536	545	7	2020	2020	NUM
hassl-4536	545	8	)	)	PUNCT
hassl-4536	545	9	.	.	PUNCT
hassl-4536	546	1	operating	operate	VERB
hassl-4536	546	2	profit	profit	NOUN
hassl-4536	546	3	and	and	CCONJ
hassl-4536	546	4	net	net	ADJ
hassl-4536	546	5	profit	profit	NOUN
hassl-4536	546	6	:	:	PUNCT
hassl-4536	546	7	measurements	measurement	NOUN
hassl-4536	546	8	of	of	ADP
hassl-4536	546	9	profitability	profitability	NOUN
hassl-4536	546	10	.	.	PUNCT
hassl-4536	547	1	open	open	ADJ
hassl-4536	547	2	access	access	NOUN
hassl-4536	547	3	library	library	PROPN
hassl-4536	547	4	journal	journal	NOUN
hassl-4536	547	5	,	,	PUNCT
hassl-4536	547	6	7(12	7(12	NUM
hassl-4536	547	7	)	)	PUNCT
hassl-4536	547	8	,	,	PUNCT
hassl-4536	547	9	1	1	NUM
hassl-4536	547	10	-	-	SYM
hassl-4536	547	11	11	11	NUM
hassl-4536	547	12	.	.	PUNCT
hassl-4536	548	1	kambali	kambali	PROPN
hassl-4536	548	2	,	,	PUNCT
hassl-4536	548	3	u.	u.	PROPN
hassl-4536	548	4	,	,	PUNCT
hassl-4536	548	5	&	&	CCONJ
hassl-4536	548	6	panakaje	panakaje	PROPN
hassl-4536	548	7	,	,	PUNCT
hassl-4536	548	8	n.	n.	NOUN
hassl-4536	548	9	(	(	PUNCT
hassl-4536	548	10	2022	2022	NUM
hassl-4536	548	11	)	)	PUNCT
hassl-4536	548	12	.	.	PUNCT
hassl-4536	549	1	a	a	DET
hassl-4536	549	2	review	review	NOUN
hassl-4536	549	3	on	on	ADP
hassl-4536	549	4	access	access	NOUN
hassl-4536	549	5	to	to	ADP
hassl-4536	549	6	agriculture	agriculture	NOUN
hassl-4536	549	7	finance	finance	NOUN
hassl-4536	549	8	by	by	ADP
hassl-4536	549	9	farmers	farmer	NOUN
hassl-4536	549	10	and	and	CCONJ
hassl-4536	549	11	its	its	PRON
hassl-4536	549	12	impact	impact	NOUN
hassl-4536	549	13	on	on	ADP
hassl-4536	549	14	their	their	PRON
hassl-4536	549	15	income	income	NOUN
hassl-4536	549	16	.	.	PUNCT
hassl-4536	550	1	international	international	ADJ
hassl-4536	550	2	journal	journal	PROPN
hassl-4536	550	3	of	of	ADP
hassl-4536	550	4	case	case	NOUN
hassl-4536	550	5	studies	study	NOUN
hassl-4536	550	6	in	in	ADP
hassl-4536	550	7	business	business	NOUN
hassl-4536	550	8	,	,	PUNCT
hassl-4536	550	9	it	it	PRON
hassl-4536	550	10	,	,	PUNCT
hassl-4536	550	11	and	and	CCONJ
hassl-4536	550	12	education	education	NOUN
hassl-4536	550	13	(	(	PUNCT
hassl-4536	550	14	ijcsbe	ijcsbe	PROPN
hassl-4536	550	15	)	)	PUNCT
hassl-4536	550	16	,	,	PUNCT
hassl-4536	550	17	6(1	6(1	NUM
hassl-4536	550	18	)	)	PUNCT
hassl-4536	550	19	,	,	PUNCT
hassl-4536	550	20	302–327	302–327	NUM
hassl-4536	550	21	.	.	PUNCT
hassl-4536	551	1	https://doi.org/10.5281/zenodo.6513302	https://doi.org/10.5281/zenodo.6513302	PROPN
hassl-4536	551	2	kaplan	kaplan	PROPN
hassl-4536	551	3	,	,	PUNCT
hassl-4536	551	4	r.	r.	PROPN
hassl-4536	551	5	s.	s.	PROPN
hassl-4536	551	6	,	,	PUNCT
hassl-4536	551	7	&	&	CCONJ
hassl-4536	551	8	cooper	cooper	PROPN
hassl-4536	551	9	,	,	PUNCT
hassl-4536	551	10	r.	r.	PROPN
hassl-4536	551	11	(	(	PUNCT
hassl-4536	551	12	1998	1998	NUM
hassl-4536	551	13	)	)	PUNCT
hassl-4536	551	14	.	.	PUNCT
hassl-4536	552	1	cost	cost	NOUN
hassl-4536	552	2	&	&	CCONJ
hassl-4536	552	3	effect	effect	NOUN
hassl-4536	552	4	:	:	PUNCT
hassl-4536	552	5	using	use	VERB
hassl-4536	552	6	integrated	integrate	VERB
hassl-4536	552	7	cost	cost	NOUN
hassl-4536	552	8	systems	system	NOUN
hassl-4536	552	9	to	to	PART
hassl-4536	552	10	drive	drive	VERB
hassl-4536	552	11	profitability	profitability	NOUN
hassl-4536	552	12	and	and	CCONJ
hassl-4536	552	13	performance	performance	NOUN
hassl-4536	552	14	.	.	PUNCT
hassl-4536	553	1	boston	boston	PROPN
hassl-4536	553	2	,	,	PUNCT
hassl-4536	553	3	ma	ma	PROPN
hassl-4536	553	4	:	:	PUNCT
hassl-4536	553	5	harvard	harvard	PROPN
hassl-4536	553	6	business	business	PROPN
hassl-4536	553	7	press	press	PROPN
hassl-4536	553	8	.	.	PUNCT
hassl-4536	554	1	kareem	kareem	PROPN
hassl-4536	554	2	,	,	PUNCT
hassl-4536	554	3	b.	b.	PROPN
hassl-4536	554	4	(	(	PUNCT
hassl-4536	554	5	2014	2014	NUM
hassl-4536	554	6	)	)	PUNCT
hassl-4536	554	7	.	.	PUNCT
hassl-4536	555	1	evaluation	evaluation	NOUN
hassl-4536	555	2	of	of	ADP
hassl-4536	555	3	inventory	inventory	NOUN
hassl-4536	555	4	management	management	NOUN
hassl-4536	555	5	systems	system	NOUN
hassl-4536	555	6	of	of	ADP
hassl-4536	555	7	the	the	DET
hassl-4536	555	8	nigeria	nigeria	PROPN
hassl-4536	555	9	production	production	NOUN
hassl-4536	555	10	industries	industry	NOUN
hassl-4536	555	11	.	.	PUNCT
hassl-4536	556	1	evaluation	evaluation	NOUN
hassl-4536	556	2	,	,	PUNCT
hassl-4536	556	3	4(2	4(2	NUM
hassl-4536	556	4	)	)	PUNCT
hassl-4536	556	5	,	,	PUNCT
hassl-4536	556	6	38	38	NUM
hassl-4536	556	7	-	-	SYM
hassl-4536	556	8	45	45	NUM
hassl-4536	556	9	.	.	PUNCT
hassl-4536	557	1	kasasbeh	kasasbeh	PROPN
hassl-4536	557	2	,	,	PUNCT
hassl-4536	557	3	f.	f.	PROPN
hassl-4536	557	4	i.	i.	PROPN
hassl-4536	557	5	(	(	PUNCT
hassl-4536	557	6	2021	2021	NUM
hassl-4536	557	7	)	)	PUNCT
hassl-4536	557	8	.	.	PUNCT
hassl-4536	558	1	impact	impact	NOUN
hassl-4536	558	2	of	of	ADP
hassl-4536	558	3	financing	financing	NOUN
hassl-4536	558	4	decisions	decision	NOUN
hassl-4536	558	5	ratios	ratio	NOUN
hassl-4536	558	6	on	on	ADP
hassl-4536	558	7	firm	firm	ADJ
hassl-4536	558	8	accounting	accounting	NOUN
hassl-4536	558	9	-	-	PUNCT
hassl-4536	558	10	based	base	VERB
hassl-4536	558	11	performance	performance	NOUN
hassl-4536	558	12	:	:	PUNCT
hassl-4536	558	13	evidence	evidence	NOUN
hassl-4536	558	14	from	from	ADP
hassl-4536	558	15	jordan	jordan	PROPN
hassl-4536	558	16	listed	list	VERB
hassl-4536	558	17	companies	company	NOUN
hassl-4536	558	18	.	.	PUNCT
hassl-4536	559	1	future	future	ADJ
hassl-4536	559	2	business	business	NOUN
hassl-4536	559	3	journal	journal	NOUN
hassl-4536	559	4	,	,	PUNCT
hassl-4536	559	5	7(1	7(1	NUM
hassl-4536	559	6	)	)	PUNCT
hassl-4536	559	7	,	,	PUNCT
hassl-4536	559	8	15	15	NUM
hassl-4536	559	9	.	.	X
hassl-4536	560	1	https://doi.org/10.1186/s43093-021-00061-0	https://doi.org/10.1186/s43093-021-00061-0	PROPN
hassl-4536	560	2	kawasaki	kawasaki	PROPN
hassl-4536	560	3	,	,	PUNCT
hassl-4536	560	4	n.	n.	PROPN
hassl-4536	560	5	,	,	PUNCT
hassl-4536	560	6	washio	washio	NOUN
hassl-4536	560	7	,	,	PUNCT
hassl-4536	560	8	t.	t.	PROPN
hassl-4536	560	9	,	,	PUNCT
hassl-4536	560	10	nakamura	nakamura	PROPN
hassl-4536	560	11	,	,	PUNCT
hassl-4536	560	12	k.	k.	PROPN
hassl-4536	560	13	,	,	PUNCT
hassl-4536	560	14	&	&	CCONJ
hassl-4536	560	15	nagahama	nagahama	PROPN
hassl-4536	560	16	,	,	PUNCT
hassl-4536	560	17	k.-i	k.-i	PROPN
hassl-4536	560	18	.	.	PUNCT
hassl-4536	561	1	(	(	PUNCT
hassl-4536	561	2	2023	2023	NUM
hassl-4536	561	3	)	)	PUNCT
hassl-4536	561	4	.	.	PUNCT
hassl-4536	562	1	maintaining	maintain	VERB
hassl-4536	562	2	agricultural	agricultural	ADJ
hassl-4536	562	3	production	production	NOUN
hassl-4536	562	4	by	by	ADP
hassl-4536	562	5	building	build	VERB
hassl-4536	562	6	local	local	ADJ
hassl-4536	562	7	distribution	distribution	NOUN
hassl-4536	562	8	systems	system	NOUN
hassl-4536	562	9	in	in	ADP
hassl-4536	562	10	the	the	DET
hassl-4536	562	11	northern	northern	ADJ
hassl-4536	562	12	area	area	NOUN
hassl-4536	562	13	of	of	ADP
hassl-4536	562	14	japan	japan	PROPN
hassl-4536	562	15	.	.	PUNCT
hassl-4536	563	1	land	land	NOUN
hassl-4536	563	2	,	,	PUNCT
hassl-4536	563	3	12(2	12(2	NUM
hassl-4536	563	4	)	)	PUNCT
hassl-4536	563	5	,	,	PUNCT
hassl-4536	563	6	320	320	NUM
hassl-4536	563	7	.	.	PUNCT
hassl-4536	564	1	khan	khan	PROPN
hassl-4536	564	2	,	,	PUNCT
hassl-4536	564	3	j.	j.	PROPN
hassl-4536	564	4	a.	a.	PROPN
hassl-4536	564	5	,	,	PUNCT
hassl-4536	564	6	deng	deng	PROPN
hassl-4536	564	7	,	,	PUNCT
hassl-4536	564	8	s.	s.	PROPN
hassl-4536	564	9	,	,	PUNCT
hassl-4536	564	10	&	&	CCONJ
hassl-4536	564	11	khan	khan	PROPN
hassl-4536	564	12	,	,	PUNCT
hassl-4536	564	13	m.	m.	PROPN
hassl-4536	564	14	h.	h.	PROPN
hassl-4536	564	15	a.	a.	PROPN
hassl-4536	564	16	k.	k.	PROPN
hassl-4536	564	17	(	(	PUNCT
hassl-4536	564	18	2016	2016	NUM
hassl-4536	564	19	)	)	PUNCT
hassl-4536	564	20	.	.	PUNCT
hassl-4536	565	1	an	an	DET
hassl-4536	565	2	empirical	empirical	ADJ
hassl-4536	565	3	analysis	analysis	NOUN
hassl-4536	565	4	of	of	ADP
hassl-4536	565	5	inventory	inventory	NOUN
hassl-4536	565	6	turnover	turnover	NOUN
hassl-4536	565	7	performance	performance	NOUN
hassl-4536	565	8	within	within	ADP
hassl-4536	565	9	a	a	DET
hassl-4536	565	10	local	local	ADJ
hassl-4536	565	11	chinese	chinese	ADJ
hassl-4536	565	12	supermarket	supermarket	NOUN
hassl-4536	565	13	.	.	PUNCT
hassl-4536	566	1	european	european	ADJ
hassl-4536	566	2	scientific	scientific	ADJ
hassl-4536	566	3	journal	journal	NOUN
hassl-4536	566	4	,	,	PUNCT
hassl-4536	566	5	12(34	12(34	NUM
hassl-4536	566	6	)	)	PUNCT
hassl-4536	566	7	,	,	PUNCT
hassl-4536	566	8	145	145	NUM
hassl-4536	566	9	-	-	SYM
hassl-4536	566	10	157	157	NUM
hassl-4536	566	11	.	.	PUNCT
hassl-4536	567	1	https://doi.org/10.19044/esj.2016.v12n34p145	https://doi.org/10.19044/esj.2016.v12n34p145	PROPN
hassl-4536	567	2	kwak	kwak	PROPN
hassl-4536	567	3	,	,	PUNCT
hassl-4536	567	4	j.	j.	PROPN
hassl-4536	567	5	k.	k.	PROPN
hassl-4536	567	6	(	(	PUNCT
hassl-4536	567	7	2019	2019	NUM
hassl-4536	567	8	)	)	PUNCT
hassl-4536	567	9	.	.	PUNCT
hassl-4536	568	1	analysis	analysis	NOUN
hassl-4536	568	2	of	of	ADP
hassl-4536	568	3	inventory	inventory	NOUN
hassl-4536	568	4	turnover	turnover	NOUN
hassl-4536	568	5	as	as	ADP
hassl-4536	568	6	a	a	DET
hassl-4536	568	7	performance	performance	NOUN
hassl-4536	568	8	measure	measure	NOUN
hassl-4536	568	9	in	in	ADP
hassl-4536	568	10	manufacturing	manufacture	VERB
hassl-4536	568	11	industry	industry	NOUN
hassl-4536	568	12	.	.	PUNCT
hassl-4536	569	1	processes	process	NOUN
hassl-4536	569	2	,	,	PUNCT
hassl-4536	569	3	7(10	7(10	NUM
hassl-4536	569	4	)	)	PUNCT
hassl-4536	569	5	,	,	PUNCT
hassl-4536	569	6	760	760	NUM
hassl-4536	569	7	.	.	PUNCT
hassl-4536	570	1	https://doi.org/10.3390/pr7100760	https://doi.org/10.3390/pr7100760	PROPN
hassl-4536	570	2	liu	liu	PROPN
hassl-4536	570	3	,	,	PUNCT
hassl-4536	570	4	h.	h.	PROPN
hassl-4536	570	5	,	,	PUNCT
hassl-4536	570	6	zhang	zhang	PROPN
hassl-4536	570	7	,	,	PUNCT
hassl-4536	570	8	j.	j.	PROPN
hassl-4536	570	9	,	,	PUNCT
hassl-4536	570	10	zhou	zhou	PROPN
hassl-4536	570	11	,	,	PUNCT
hassl-4536	570	12	c.	c.	PROPN
hassl-4536	570	13	,	,	PUNCT
hassl-4536	570	14	&	&	CCONJ
hassl-4536	570	15	ru	ru	PROPN
hassl-4536	570	16	,	,	PUNCT
hassl-4536	570	17	y.	y.	PROPN
hassl-4536	570	18	(	(	PUNCT
hassl-4536	570	19	2018	2018	NUM
hassl-4536	570	20	)	)	PUNCT
hassl-4536	570	21	.	.	PUNCT
hassl-4536	571	1	optimal	optimal	ADJ
hassl-4536	571	2	purchase	purchase	NOUN
hassl-4536	571	3	and	and	CCONJ
hassl-4536	571	4	inventory	inventory	NOUN
hassl-4536	571	5	retrieval	retrieval	NOUN
hassl-4536	571	6	policies	policy	NOUN
hassl-4536	571	7	for	for	ADP
hassl-4536	571	8	perishable	perishable	ADJ
hassl-4536	571	9	seasonal	seasonal	ADJ
hassl-4536	571	10	agricultural	agricultural	ADJ
hassl-4536	571	11	products	product	NOUN
hassl-4536	571	12	.	.	PUNCT
hassl-4536	572	1	omega	omega	NOUN
hassl-4536	572	2	,	,	PUNCT
hassl-4536	572	3	79	79	NUM
hassl-4536	572	4	,	,	PUNCT
hassl-4536	572	5	133	133	NUM
hassl-4536	572	6	-	-	SYM
hassl-4536	572	7	145	145	NUM
hassl-4536	572	8	.	.	PUNCT
hassl-4536	573	1	https://doi.org/10.1016/j.omega.2017.08.006	https://doi.org/10.1016/j.omega.2017.08.006	PROPN
hassl-4536	573	2	mba	mba	PROPN
hassl-4536	573	3	,	,	PUNCT
hassl-4536	573	4	a.	a.	NOUN
hassl-4536	573	5	u.	u.	PROPN
hassl-4536	573	6	(	(	PUNCT
hassl-4536	573	7	2021	2021	NUM
hassl-4536	573	8	)	)	PUNCT
hassl-4536	573	9	.	.	PUNCT
hassl-4536	574	1	economic	economic	ADJ
hassl-4536	574	2	recession	recession	NOUN
hassl-4536	574	3	in	in	ADP
hassl-4536	574	4	nigeria	nigeria	PROPN
hassl-4536	574	5	:	:	PUNCT
hassl-4536	574	6	historical	historical	ADJ
hassl-4536	574	7	perspective	perspective	NOUN
hassl-4536	574	8	and	and	CCONJ
hassl-4536	574	9	implications	implication	NOUN
hassl-4536	574	10	on	on	ADP
hassl-4536	574	11	current	current	ADJ
hassl-4536	574	12	economic	economic	ADJ
hassl-4536	574	13	realities	reality	NOUN
hassl-4536	574	14	in	in	ADP
hassl-4536	574	15	nigeria	nigeria	PROPN
hassl-4536	574	16	.	.	PUNCT
hassl-4536	575	1	african	african	ADJ
hassl-4536	575	2	journal	journal	PROPN
hassl-4536	575	3	of	of	ADP
hassl-4536	575	4	business	business	NOUN
hassl-4536	575	5	and	and	CCONJ
hassl-4536	575	6	economic	economic	ADJ
hassl-4536	575	7	development	development	NOUN
hassl-4536	575	8	,	,	PUNCT
hassl-4536	575	9	1(11	1(11	NUM
hassl-4536	575	10	)	)	PUNCT
hassl-4536	575	11	,	,	PUNCT
hassl-4536	575	12	15–23	15–23	NUM
hassl-4536	575	13	.	.	PUNCT
hassl-4536	576	1	morshed	morshe	VERB
hassl-4536	576	2	,	,	PUNCT
hassl-4536	576	3	a.	a.	PROPN
hassl-4536	576	4	,	,	PUNCT
hassl-4536	576	5	&	&	CCONJ
hassl-4536	576	6	ramadan	ramadan	PROPN
hassl-4536	576	7	,	,	PUNCT
hassl-4536	576	8	a.	a.	NOUN
hassl-4536	576	9	(	(	PUNCT
hassl-4536	576	10	2023	2023	NUM
hassl-4536	576	11	)	)	PUNCT
hassl-4536	576	12	.	.	PUNCT
hassl-4536	577	1	qualitative	qualitative	ADJ
hassl-4536	577	2	analysis	analysis	NOUN
hassl-4536	577	3	of	of	ADP
hassl-4536	577	4	ias	ias	ADJ
hassl-4536	577	5	2	2	NUM
hassl-4536	577	6	capability	capability	NOUN
hassl-4536	577	7	for	for	ADP
hassl-4536	577	8	handling	handle	VERB
hassl-4536	577	9	the	the	DET
hassl-4536	577	10	financial	financial	ADJ
hassl-4536	577	11	information	information	NOUN
hassl-4536	577	12	generated	generate	VERB
hassl-4536	577	13	by	by	ADP
hassl-4536	577	14	cost	cost	NOUN
hassl-4536	577	15	techniques	technique	NOUN
hassl-4536	577	16	.	.	PUNCT
hassl-4536	578	1	international	international	ADJ
hassl-4536	578	2	journal	journal	PROPN
hassl-4536	578	3	of	of	ADP
hassl-4536	578	4	financial	financial	ADJ
hassl-4536	578	5	studies	study	NOUN
hassl-4536	578	6	,	,	PUNCT
hassl-4536	578	7	11(2	11(2	NOUN
hassl-4536	578	8	)	)	PUNCT
hassl-4536	578	9	,	,	PUNCT
hassl-4536	578	10	67	67	NUM
hassl-4536	578	11	.	.	PUNCT
hassl-4536	579	1	https://doi.org/10.3390/ijfs11020067	https://doi.org/10.3390/ijfs11020067	NOUN
hassl-4536	579	2	mwaura	mwaura	PROPN
hassl-4536	579	3	,	,	PUNCT
hassl-4536	579	4	k.	k.	PROPN
hassl-4536	579	5	m.	m.	PROPN
hassl-4536	579	6	(	(	PUNCT
hassl-4536	579	7	2017	2017	NUM
hassl-4536	579	8	)	)	PUNCT
hassl-4536	579	9	.	.	PUNCT
hassl-4536	580	1	inventory	inventory	NOUN
hassl-4536	580	2	management	management	NOUN
hassl-4536	580	3	and	and	CCONJ
hassl-4536	580	4	financial	financial	ADJ
hassl-4536	580	5	performance	performance	NOUN
hassl-4536	580	6	of	of	ADP
hassl-4536	580	7	agricultural	agricultural	ADJ
hassl-4536	580	8	firms	firm	NOUN
hassl-4536	580	9	listed	list	VERB
hassl-4536	580	10	in	in	ADP
hassl-4536	580	11	the	the	DET
hassl-4536	580	12	nairobi	nairobi	PROPN
hassl-4536	580	13	securities	securities	PROPN
hassl-4536	580	14	exchange	exchange	PROPN
hassl-4536	580	15	.	.	PUNCT
hassl-4536	581	1	master	master	NOUN
hassl-4536	581	2	’s	’s	PART
hassl-4536	581	3	thesis	thesis	NOUN
hassl-4536	581	4	,	,	PUNCT
hassl-4536	581	5	university	university	NOUN
hassl-4536	581	6	of	of	ADP
hassl-4536	581	7	nairobi	nairobi	PROPN
hassl-4536	581	8	.	.	PUNCT
hassl-4536	582	1	nakasone	nakasone	PROPN
hassl-4536	582	2	,	,	PUNCT
hassl-4536	582	3	g.	g.	PROPN
hassl-4536	582	4	t.	t.	PROPN
hassl-4536	582	5	,	,	PUNCT
hassl-4536	582	6	&	&	CCONJ
hassl-4536	582	7	castillo	castillo	PROPN
hassl-4536	582	8	,	,	PUNCT
hassl-4536	582	9	c.	c.	PROPN
hassl-4536	582	10	(	(	PUNCT
hassl-4536	582	11	2023	2023	NUM
hassl-4536	582	12	)	)	PUNCT
hassl-4536	582	13	.	.	PUNCT
hassl-4536	583	1	implementation	implementation	NOUN
hassl-4536	583	2	of	of	ADP
hassl-4536	583	3	ias	ias	PROPN
hassl-4536	583	4	41	41	NUM
hassl-4536	583	5	(	(	PUNCT
hassl-4536	583	6	agriculture	agriculture	NOUN
hassl-4536	583	7	):	):	PUNCT
hassl-4536	583	8	the	the	DET
hassl-4536	583	9	case	case	NOUN
hassl-4536	583	10	of	of	ADP
hassl-4536	583	11	a	a	DET
hassl-4536	583	12	peruvian	peruvian	ADJ
hassl-4536	583	13	mype	mype	NOUN
hassl-4536	583	14	company	company	NOUN
hassl-4536	583	15	.	.	PUNCT
hassl-4536	584	1	contabilidad	contabilidad	PROPN
hassl-4536	584	2	y	y	PROPN
hassl-4536	584	3	negocios	negocios	PROPN
hassl-4536	584	4	,	,	PUNCT
hassl-4536	584	5	18(35	18(35	NUM
hassl-4536	584	6	)	)	PUNCT
hassl-4536	584	7	,	,	PUNCT
hassl-4536	584	8	14	14	NUM
hassl-4536	584	9	-	-	SYM
hassl-4536	584	10	38	38	NUM
hassl-4536	584	11	.	.	PUNCT
hassl-4536	585	1	https://doi.org/10.18800/contabilidad.202301.007	https://doi.org/10.18800/contabilidad.202301.007	PROPN
hassl-4536	585	2	obamiro	obamiro	VERB
hassl-4536	585	3	,	,	PUNCT
hassl-4536	585	4	j.	j.	PROPN
hassl-4536	585	5	k.	k.	PROPN
hassl-4536	585	6	(	(	PUNCT
hassl-4536	585	7	2019	2019	NUM
hassl-4536	585	8	)	)	PUNCT
hassl-4536	585	9	.	.	PUNCT
hassl-4536	586	1	inventory	inventory	NOUN
hassl-4536	586	2	management	management	NOUN
hassl-4536	586	3	practices	practice	NOUN
hassl-4536	586	4	and	and	CCONJ
hassl-4536	586	5	organizational	organizational	ADJ
hassl-4536	586	6	performance	performance	NOUN
hassl-4536	586	7	.	.	PUNCT
hassl-4536	587	1	lagos	lago	NOUN
hassl-4536	587	2	,	,	PUNCT
hassl-4536	587	3	nigeria	nigeria	PROPN
hassl-4536	587	4	:	:	PUNCT
hassl-4536	587	5	pumark	pumark	PROPN
hassl-4536	587	6	nigeria	nigeria	PROPN
hassl-4536	587	7	ltd	ltd	PROPN
hassl-4536	587	8	.	.	PROPN
hassl-4536	587	9	okoro	okoro	PROPN
hassl-4536	587	10	,	,	PUNCT
hassl-4536	587	11	b.	b.	PROPN
hassl-4536	587	12	c.	c.	PROPN
hassl-4536	587	13	,	,	PUNCT
hassl-4536	587	14	onodugo	onodugo	PROPN
hassl-4536	587	15	,	,	PUNCT
hassl-4536	587	16	v.	v.	PROPN
hassl-4536	587	17	a.	a.	NOUN
hassl-4536	587	18	,	,	PUNCT
hassl-4536	587	19	udoh	udoh	PROPN
hassl-4536	587	20	,	,	PUNCT
hassl-4536	587	21	b.	b.	PROPN
hassl-4536	587	22	e.	e.	PROPN
hassl-4536	587	23	,	,	PUNCT
hassl-4536	587	24	&	&	CCONJ
hassl-4536	587	25	ibe	ibe	PROPN
hassl-4536	587	26	chukwu	chukwu	PROPN
hassl-4536	587	27	,	,	PUNCT
hassl-4536	587	28	b.	b.	PROPN
hassl-4536	587	29	(	(	PUNCT
hassl-4536	587	30	2019	2019	NUM
hassl-4536	587	31	)	)	PUNCT
hassl-4536	587	32	.	.	PUNCT
hassl-4536	588	1	does	do	AUX
hassl-4536	588	2	board	board	VERB
hassl-4536	588	3	nationality	nationality	NOUN
hassl-4536	588	4	influence	influence	NOUN
hassl-4536	588	5	the	the	DET
hassl-4536	588	6	return	return	NOUN
hassl-4536	588	7	on	on	ADP
hassl-4536	588	8	equity	equity	NOUN
hassl-4536	588	9	of	of	ADP
hassl-4536	588	10	money	money	NOUN
hassl-4536	588	11	deposit	deposit	NOUN
hassl-4536	588	12	banks	bank	NOUN
hassl-4536	588	13	?	?	PUNCT
hassl-4536	589	1	empirical	empirical	ADJ
hassl-4536	589	2	evidence	evidence	NOUN
hassl-4536	589	3	from	from	ADP
hassl-4536	589	4	nigeria	nigeria	PROPN
hassl-4536	589	5	.	.	PUNCT
hassl-4536	590	1	international	international	ADJ
hassl-4536	590	2	journal	journal	PROPN
hassl-4536	590	3	of	of	ADP
hassl-4536	590	4	mechanical	mechanical	ADJ
hassl-4536	590	5	engineering	engineering	NOUN
hassl-4536	590	6	and	and	CCONJ
hassl-4536	590	7	technology	technology	NOUN
hassl-4536	590	8	,	,	PUNCT
hassl-4536	590	9	10(7	10(7	NUM
hassl-4536	590	10	)	)	PUNCT
hassl-4536	590	11	,	,	PUNCT
hassl-4536	590	12	1	1	NUM
hassl-4536	590	13	-	-	SYM
hassl-4536	590	14	7	7	NUM
hassl-4536	590	15	.	.	PUNCT
hassl-4536	590	16	olayinka	olayinka	PROPN
hassl-4536	590	17	,	,	PUNCT
hassl-4536	590	18	a.	a.	NOUN
hassl-4536	590	19	a.	a.	NOUN
hassl-4536	590	20	(	(	PUNCT
hassl-4536	590	21	2022	2022	NUM
hassl-4536	590	22	)	)	PUNCT
hassl-4536	590	23	.	.	PUNCT
hassl-4536	591	1	financial	financial	ADJ
hassl-4536	591	2	statement	statement	NOUN
hassl-4536	591	3	analysis	analysis	NOUN
hassl-4536	591	4	as	as	ADP
hassl-4536	591	5	a	a	DET
hassl-4536	591	6	tool	tool	NOUN
hassl-4536	591	7	for	for	ADP
hassl-4536	591	8	investment	investment	NOUN
hassl-4536	591	9	decisions	decision	NOUN
hassl-4536	591	10	and	and	CCONJ
hassl-4536	591	11	assessment	assessment	NOUN
hassl-4536	591	12	of	of	ADP
hassl-4536	591	13	companies	company	NOUN
hassl-4536	591	14	’	'	PUNCT
hassl-4536	591	15	performance	performance	NOUN
hassl-4536	591	16	.	.	PUNCT
hassl-4536	592	1	international	international	ADJ
hassl-4536	592	2	journal	journal	PROPN
hassl-4536	592	3	of	of	ADP
hassl-4536	592	4	financial	financial	ADJ
hassl-4536	592	5	,	,	PUNCT
hassl-4536	592	6	accounting	accounting	NOUN
hassl-4536	592	7	,	,	PUNCT
hassl-4536	592	8	and	and	CCONJ
hassl-4536	592	9	management	management	NOUN
hassl-4536	592	10	,	,	PUNCT
hassl-4536	592	11	4(1	4(1	NOUN
hassl-4536	592	12	)	)	PUNCT
hassl-4536	592	13	,	,	PUNCT
hassl-4536	592	14	49	49	NUM
hassl-4536	592	15	-	-	SYM
hassl-4536	592	16	66	66	NUM
hassl-4536	592	17	.	.	PUNCT
hassl-4536	593	1	https://doi.org/10.35912/ijfam.v4i1.852	https://doi.org/10.35912/ijfam.v4i1.852	PROPN
hassl-4536	593	2	https://doi.org/10.1002/agr.21822	https://doi.org/10.1002/agr.21822	PROPN
hassl-4536	593	3	https://doi.org/10.4038/sajbi.v3i2.58	https://doi.org/10.4038/sajbi.v3i2.58	NOUN
hassl-4536	593	4	https://doi.org/10.15179/ces.23.1.3	https://doi.org/10.15179/ces.23.1.3	PROPN
hassl-4536	593	5	https://doi.org/10.5281/zenodo.6513302	https://doi.org/10.5281/zenodo.6513302	PROPN
hassl-4536	593	6	https://doi.org/10.1186/s43093-021-00061-0	https://doi.org/10.1186/s43093-021-00061-0	PROPN
hassl-4536	593	7	https://doi.org/10.19044/esj.2016.v12n34p145	https://doi.org/10.19044/esj.2016.v12n34p145	PROPN
hassl-4536	593	8	https://doi.org/10.3390/pr7100760	https://doi.org/10.3390/pr7100760	PROPN
hassl-4536	593	9	https://doi.org/10.1016/j.omega.2017.08.006	https://doi.org/10.1016/j.omega.2017.08.006	NOUN
hassl-4536	593	10	https://doi.org/10.3390/ijfs11020067	https://doi.org/10.3390/ijfs11020067	NOUN
hassl-4536	593	11	https://doi.org/10.18800/contabilidad.202301.007	https://doi.org/10.18800/contabilidad.202301.007	PROPN
hassl-4536	593	12	https://doi.org/10.35912/ijfam.v4i1.852	https://doi.org/10.35912/ijfam.v4i1.852	ADJ
hassl-4536	593	13	humanities	humanity	NOUN
hassl-4536	593	14	and	and	CCONJ
hassl-4536	593	15	social	social	ADJ
hassl-4536	593	16	sciences	science	NOUN
hassl-4536	593	17	letters	letter	NOUN
hassl-4536	593	18	,	,	PUNCT
hassl-4536	593	19	2025	2025	NUM
hassl-4536	593	20	,	,	PUNCT
hassl-4536	593	21	13(4	13(4	NUM
hassl-4536	593	22	):	):	PUNCT
hassl-4536	593	23	1596	1596	NUM
hassl-4536	593	24	-	-	SYM
hassl-4536	593	25	1614	1614	NUM
hassl-4536	593	26	1614	1614	NUM
hassl-4536	593	27	©	©	PROPN
hassl-4536	593	28	2025	2025	NUM
hassl-4536	593	29	conscientia	conscientia	PROPN
hassl-4536	593	30	beam	beam	PROPN
hassl-4536	593	31	.	.	PUNCT
hassl-4536	594	1	all	all	DET
hassl-4536	594	2	rights	right	NOUN
hassl-4536	594	3	reserved	reserve	VERB
hassl-4536	594	4	.	.	PUNCT
hassl-4536	595	1	olmos	olmos	PROPN
hassl-4536	595	2	,	,	PUNCT
hassl-4536	595	3	v.	v.	ADP
hassl-4536	595	4	m.	m.	NOUN
hassl-4536	595	5	(	(	PUNCT
hassl-4536	595	6	2022	2022	NUM
hassl-4536	595	7	)	)	PUNCT
hassl-4536	595	8	.	.	PUNCT
hassl-4536	596	1	forestry	forestry	NOUN
hassl-4536	596	2	and	and	CCONJ
hassl-4536	596	3	the	the	DET
hassl-4536	596	4	forest	forest	NOUN
hassl-4536	596	5	products	product	NOUN
hassl-4536	596	6	sector	sector	NOUN
hassl-4536	596	7	:	:	PUNCT
hassl-4536	596	8	production	production	NOUN
hassl-4536	596	9	,	,	PUNCT
hassl-4536	596	10	income	income	NOUN
hassl-4536	596	11	and	and	CCONJ
hassl-4536	596	12	employment	employment	NOUN
hassl-4536	596	13	,	,	PUNCT
hassl-4536	596	14	and	and	CCONJ
hassl-4536	596	15	international	international	ADJ
hassl-4536	596	16	trade	trade	NOUN
hassl-4536	596	17	.	.	PUNCT
hassl-4536	597	1	forest	forest	NOUN
hassl-4536	597	2	policy	policy	NOUN
hassl-4536	597	3	and	and	CCONJ
hassl-4536	597	4	economics	economic	NOUN
hassl-4536	597	5	,	,	PUNCT
hassl-4536	597	6	135	135	NUM
hassl-4536	597	7	,	,	PUNCT
hassl-4536	597	8	102648	102648	NUM
hassl-4536	597	9	.	.	PUNCT
hassl-4536	598	1	https://doi.org/10.1016/j.forpol.2021.102648	https://doi.org/10.1016/j.forpol.2021.102648	PROPN
hassl-4536	598	2	ondari	ondari	PROPN
hassl-4536	598	3	,	,	PUNCT
hassl-4536	598	4	m.	m.	NOUN
hassl-4536	598	5	,	,	PUNCT
hassl-4536	598	6	&	&	CCONJ
hassl-4536	598	7	muturi	muturi	PROPN
hassl-4536	598	8	,	,	PUNCT
hassl-4536	598	9	w.	w.	PROPN
hassl-4536	598	10	(	(	PUNCT
hassl-4536	598	11	2016	2016	NUM
hassl-4536	598	12	)	)	PUNCT
hassl-4536	598	13	.	.	PUNCT
hassl-4536	599	1	effects	effect	NOUN
hassl-4536	599	2	of	of	ADP
hassl-4536	599	3	inventory	inventory	NOUN
hassl-4536	599	4	management	management	NOUN
hassl-4536	599	5	on	on	ADP
hassl-4536	599	6	the	the	DET
hassl-4536	599	7	financial	financial	ADJ
hassl-4536	599	8	performance	performance	NOUN
hassl-4536	599	9	of	of	ADP
hassl-4536	599	10	firms	firm	NOUN
hassl-4536	599	11	:	:	PUNCT
hassl-4536	599	12	a	a	DET
hassl-4536	599	13	case	case	NOUN
hassl-4536	599	14	of	of	ADP
hassl-4536	599	15	sugar	sugar	NOUN
hassl-4536	599	16	manufacturing	manufacturing	NOUN
hassl-4536	599	17	firms	firm	NOUN
hassl-4536	599	18	in	in	ADP
hassl-4536	599	19	kenya	kenya	PROPN
hassl-4536	599	20	.	.	PUNCT
hassl-4536	600	1	international	international	ADJ
hassl-4536	600	2	journal	journal	PROPN
hassl-4536	600	3	of	of	ADP
hassl-4536	600	4	social	social	ADJ
hassl-4536	600	5	sciences	science	NOUN
hassl-4536	600	6	and	and	CCONJ
hassl-4536	600	7	information	information	NOUN
hassl-4536	600	8	technology	technology	NOUN
hassl-4536	600	9	,	,	PUNCT
hassl-4536	600	10	2(3	2(3	NUM
hassl-4536	600	11	)	)	PUNCT
hassl-4536	600	12	,	,	PUNCT
hassl-4536	600	13	1167–1186	1167–1186	NUM
hassl-4536	600	14	.	.	PUNCT
hassl-4536	600	15	onikoyi	onikoyi	PROPN
hassl-4536	600	16	,	,	PUNCT
hassl-4536	600	17	i.	i.	PROPN
hassl-4536	600	18	a.	a.	PROPN
hassl-4536	600	19	,	,	PUNCT
hassl-4536	600	20	babafemi	babafemi	PROPN
hassl-4536	600	21	,	,	PUNCT
hassl-4536	600	22	e.	e.	PROPN
hassl-4536	600	23	,	,	PUNCT
hassl-4536	600	24	ojo	ojo	PROPN
hassl-4536	600	25	,	,	PUNCT
hassl-4536	600	26	s.	s.	PROPN
hassl-4536	600	27	,	,	PUNCT
hassl-4536	600	28	&	&	CCONJ
hassl-4536	600	29	aje	aje	PROPN
hassl-4536	600	30	,	,	PUNCT
hassl-4536	600	31	c.	c.	PROPN
hassl-4536	600	32	o.	o.	PROPN
hassl-4536	600	33	(	(	PUNCT
hassl-4536	600	34	2017	2017	NUM
hassl-4536	600	35	)	)	PUNCT
hassl-4536	600	36	.	.	PUNCT
hassl-4536	601	1	effect	effect	NOUN
hassl-4536	601	2	of	of	ADP
hassl-4536	601	3	inventory	inventory	NOUN
hassl-4536	601	4	management	management	NOUN
hassl-4536	601	5	practices	practice	NOUN
hassl-4536	601	6	on	on	ADP
hassl-4536	601	7	financial	financial	ADJ
hassl-4536	601	8	performance	performance	NOUN
hassl-4536	601	9	of	of	ADP
hassl-4536	601	10	larfage	larfage	PROPN
hassl-4536	601	11	wapco	wapco	PROPN
hassl-4536	601	12	plc	plc	PROPN
hassl-4536	601	13	.	.	PUNCT
hassl-4536	602	1	nigeria	nigeria	PROPN
hassl-4536	602	2	.	.	PUNCT
hassl-4536	603	1	european	european	PROPN
hassl-4536	603	2	journal	journal	PROPN
hassl-4536	603	3	of	of	ADP
hassl-4536	603	4	business	business	NOUN
hassl-4536	603	5	and	and	CCONJ
hassl-4536	603	6	management	management	NOUN
hassl-4536	603	7	,	,	PUNCT
hassl-4536	603	8	9(8	9(8	NUM
hassl-4536	603	9	)	)	PUNCT
hassl-4536	603	10	,	,	PUNCT
hassl-4536	603	11	113	113	NUM
hassl-4536	603	12	-	-	SYM
hassl-4536	603	13	122	122	NUM
hassl-4536	603	14	.	.	PUNCT
hassl-4536	604	1	onodi	onodi	PROPN
hassl-4536	604	2	,	,	PUNCT
hassl-4536	604	3	b.	b.	PROPN
hassl-4536	604	4	e.	e.	PROPN
hassl-4536	604	5	,	,	PUNCT
hassl-4536	604	6	ibiam	ibiam	PROPN
hassl-4536	604	7	,	,	PUNCT
hassl-4536	604	8	o.	o.	PROPN
hassl-4536	604	9	,	,	PUNCT
hassl-4536	604	10	&	&	CCONJ
hassl-4536	604	11	akujor	akujor	PROPN
hassl-4536	604	12	,	,	PUNCT
hassl-4536	604	13	j.	j.	PROPN
hassl-4536	604	14	c.	c.	PROPN
hassl-4536	604	15	(	(	PUNCT
hassl-4536	604	16	2021	2021	NUM
hassl-4536	604	17	)	)	PUNCT
hassl-4536	604	18	.	.	PUNCT
hassl-4536	605	1	management	management	NOUN
hassl-4536	605	2	accounting	accounting	NOUN
hassl-4536	605	3	information	information	NOUN
hassl-4536	605	4	system	system	NOUN
hassl-4536	605	5	and	and	CCONJ
hassl-4536	605	6	the	the	DET
hassl-4536	605	7	financial	financial	ADJ
hassl-4536	605	8	performance	performance	NOUN
hassl-4536	605	9	of	of	ADP
hassl-4536	605	10	consumer	consumer	NOUN
hassl-4536	605	11	goods	good	NOUN
hassl-4536	605	12	firms	firm	NOUN
hassl-4536	605	13	in	in	ADP
hassl-4536	605	14	nigeria	nigeria	PROPN
hassl-4536	605	15	.	.	PUNCT
hassl-4536	606	1	european	european	PROPN
hassl-4536	606	2	journal	journal	PROPN
hassl-4536	606	3	of	of	ADP
hassl-4536	606	4	business	business	NOUN
hassl-4536	606	5	and	and	CCONJ
hassl-4536	606	6	management	management	NOUN
hassl-4536	606	7	research	research	NOUN
hassl-4536	606	8	,	,	PUNCT
hassl-4536	606	9	6(1	6(1	NUM
hassl-4536	606	10	)	)	PUNCT
hassl-4536	606	11	,	,	PUNCT
hassl-4536	606	12	112	112	NUM
hassl-4536	606	13	-	-	SYM
hassl-4536	606	14	120	120	NUM
hassl-4536	606	15	.	.	PUNCT
hassl-4536	607	1	https://doi.org/10.24018/ejbmr.2021.6.1.684	https://doi.org/10.24018/ejbmr.2021.6.1.684	PROPN
hassl-4536	607	2	osabuohien	osabuohien	PROPN
hassl-4536	607	3	,	,	PUNCT
hassl-4536	607	4	e.	e.	PROPN
hassl-4536	607	5	s.	s.	PROPN
hassl-4536	607	6	(	(	PUNCT
hassl-4536	607	7	2020	2020	NUM
hassl-4536	607	8	)	)	PUNCT
hassl-4536	607	9	.	.	PUNCT
hassl-4536	608	1	the	the	DET
hassl-4536	608	2	palgrave	palgrave	ADJ
hassl-4536	608	3	handbook	handbook	NOUN
hassl-4536	608	4	of	of	ADP
hassl-4536	608	5	agricultural	agricultural	ADJ
hassl-4536	608	6	and	and	CCONJ
hassl-4536	608	7	rural	rural	ADJ
hassl-4536	608	8	development	development	NOUN
hassl-4536	608	9	in	in	ADP
hassl-4536	608	10	africa	africa	PROPN
hassl-4536	608	11	.	.	PUNCT
hassl-4536	609	1	switzerland	switzerland	PROPN
hassl-4536	609	2	:	:	PUNCT
hassl-4536	609	3	springer	springer	NOUN
hassl-4536	609	4	.	.	PUNCT
hassl-4536	610	1	pramudita	pramudita	PROPN
hassl-4536	610	2	,	,	PUNCT
hassl-4536	610	3	a.	a.	PROPN
hassl-4536	610	4	,	,	PUNCT
hassl-4536	610	5	&	&	CCONJ
hassl-4536	610	6	gantino	gantino	PROPN
hassl-4536	610	7	,	,	PUNCT
hassl-4536	610	8	r.	r.	PROPN
hassl-4536	610	9	(	(	PUNCT
hassl-4536	610	10	2023	2023	NUM
hassl-4536	610	11	)	)	PUNCT
hassl-4536	610	12	.	.	PUNCT
hassl-4536	611	1	the	the	DET
hassl-4536	611	2	influence	influence	NOUN
hassl-4536	611	3	of	of	ADP
hassl-4536	611	4	profitability	profitability	NOUN
hassl-4536	611	5	ratio	ratio	NOUN
hassl-4536	611	6	,	,	PUNCT
hassl-4536	611	7	liquidity	liquidity	NOUN
hassl-4536	611	8	ratio	ratio	NOUN
hassl-4536	611	9	,	,	PUNCT
hassl-4536	611	10	firm	firm	ADJ
hassl-4536	611	11	size	size	NOUN
hassl-4536	611	12	and	and	CCONJ
hassl-4536	611	13	inventory	inventory	NOUN
hassl-4536	611	14	turnover	turnover	NOUN
hassl-4536	611	15	on	on	ADP
hassl-4536	611	16	firm	firm	ADJ
hassl-4536	611	17	value	value	NOUN
hassl-4536	611	18	(	(	PUNCT
hassl-4536	611	19	pbv)(study	pbv)(study	VERB
hassl-4536	611	20	on	on	ADP
hassl-4536	611	21	food	food	NOUN
hassl-4536	611	22	and	and	CCONJ
hassl-4536	611	23	beverage	beverage	NOUN
hassl-4536	611	24	and	and	CCONJ
hassl-4536	611	25	cosmetics	cosmetic	NOUN
hassl-4536	611	26	and	and	CCONJ
hassl-4536	611	27	household	household	NOUN
hassl-4536	611	28	sub	sub	ADJ
hassl-4536	611	29	-	-	ADJ
hassl-4536	611	30	sector	sector	ADJ
hassl-4536	611	31	manufacturing	manufacturing	NOUN
hassl-4536	611	32	companies	company	NOUN
hassl-4536	611	33	listed	list	VERB
hassl-4536	611	34	on	on	ADP
hassl-4536	611	35	the	the	DET
hassl-4536	611	36	indonesia	indonesia	PROPN
hassl-4536	611	37	stock	stock	PROPN
hassl-4536	611	38	exchange	exchange	PROPN
hassl-4536	611	39	2016	2016	NUM
hassl-4536	611	40	-	-	PUNCT
hassl-4536	611	41	2021	2021	NUM
hassl-4536	611	42	period	period	NOUN
hassl-4536	611	43	)	)	PUNCT
hassl-4536	611	44	.	.	PUNCT
hassl-4536	612	1	journal	journal	PROPN
hassl-4536	612	2	of	of	ADP
hassl-4536	612	3	economics	economic	NOUN
hassl-4536	612	4	,	,	PUNCT
hassl-4536	612	5	finance	finance	NOUN
hassl-4536	612	6	and	and	CCONJ
hassl-4536	612	7	management	management	NOUN
hassl-4536	612	8	studies	study	NOUN
hassl-4536	612	9	,	,	PUNCT
hassl-4536	612	10	6(1	6(1	NUM
hassl-4536	612	11	)	)	PUNCT
hassl-4536	612	12	,	,	PUNCT
hassl-4536	612	13	24	24	NUM
hassl-4536	612	14	-	-	SYM
hassl-4536	612	15	32	32	NUM
hassl-4536	612	16	.	.	PUNCT
hassl-4536	613	1	https://doi.org/10.47191/jefms/v6-i1-04	https://doi.org/10.47191/jefms/v6-i1-04	ADP
hassl-4536	613	2	putri	putri	PROPN
hassl-4536	613	3	,	,	PUNCT
hassl-4536	613	4	i.	i.	PROPN
hassl-4536	613	5	g.	g.	PROPN
hassl-4536	613	6	a.	a.	PROPN
hassl-4536	613	7	p.	p.	PROPN
hassl-4536	613	8	t.	t.	PROPN
hassl-4536	613	9	,	,	PUNCT
hassl-4536	613	10	&	&	CCONJ
hassl-4536	613	11	rahyuda	rahyuda	PROPN
hassl-4536	613	12	,	,	PUNCT
hassl-4536	613	13	h.	h.	PROPN
hassl-4536	613	14	(	(	PUNCT
hassl-4536	613	15	2020	2020	NUM
hassl-4536	613	16	)	)	PUNCT
hassl-4536	613	17	.	.	PUNCT
hassl-4536	614	1	effect	effect	NOUN
hassl-4536	614	2	of	of	ADP
hassl-4536	614	3	capital	capital	NOUN
hassl-4536	614	4	structure	structure	NOUN
hassl-4536	614	5	and	and	CCONJ
hassl-4536	614	6	sales	sale	NOUN
hassl-4536	614	7	growth	growth	NOUN
hassl-4536	614	8	on	on	ADP
hassl-4536	614	9	firm	firm	ADJ
hassl-4536	614	10	value	value	NOUN
hassl-4536	614	11	with	with	ADP
hassl-4536	614	12	profitability	profitability	NOUN
hassl-4536	614	13	as	as	ADP
hassl-4536	614	14	mediation	mediation	NOUN
hassl-4536	614	15	.	.	PUNCT
hassl-4536	615	1	international	international	ADJ
hassl-4536	615	2	research	research	PROPN
hassl-4536	615	3	journal	journal	PROPN
hassl-4536	615	4	of	of	ADP
hassl-4536	615	5	management	management	NOUN
hassl-4536	615	6	,	,	PUNCT
hassl-4536	615	7	it	it	PRON
hassl-4536	615	8	and	and	CCONJ
hassl-4536	615	9	social	social	ADJ
hassl-4536	615	10	sciences	science	NOUN
hassl-4536	615	11	,	,	PUNCT
hassl-4536	615	12	7(1	7(1	NUM
hassl-4536	615	13	)	)	PUNCT
hassl-4536	615	14	,	,	PUNCT
hassl-4536	615	15	145	145	NUM
hassl-4536	615	16	-	-	SYM
hassl-4536	615	17	155	155	NUM
hassl-4536	615	18	.	.	PUNCT
hassl-4536	616	1	https://doi.org/10.21744/irjmis.v7n1.833	https://doi.org/10.21744/irjmis.v7n1.833	NOUN
hassl-4536	616	2	rajagukguk	rajagukguk	NOUN
hassl-4536	616	3	,	,	PUNCT
hassl-4536	616	4	a.	a.	NOUN
hassl-4536	616	5	,	,	PUNCT
hassl-4536	616	6	&	&	CCONJ
hassl-4536	616	7	siagian	siagian	PROPN
hassl-4536	616	8	,	,	PUNCT
hassl-4536	616	9	h.	h.	PROPN
hassl-4536	616	10	(	(	PUNCT
hassl-4536	616	11	2021	2021	NUM
hassl-4536	616	12	)	)	PUNCT
hassl-4536	616	13	.	.	PUNCT
hassl-4536	617	1	inventory	inventory	NOUN
hassl-4536	617	2	turnover	turnover	NOUN
hassl-4536	617	3	and	and	CCONJ
hassl-4536	617	4	accounts	account	VERB
hassl-4536	617	5	receivable	receivable	ADJ
hassl-4536	617	6	turnover	turnover	NOUN
hassl-4536	617	7	on	on	ADP
hassl-4536	617	8	profitability	profitability	NOUN
hassl-4536	617	9	:	:	PUNCT
hassl-4536	617	10	an	an	DET
hassl-4536	617	11	evidence	evidence	NOUN
hassl-4536	617	12	of	of	ADP
hassl-4536	617	13	chemical	chemical	NOUN
hassl-4536	617	14	companies	company	NOUN
hassl-4536	617	15	listed	list	VERB
hassl-4536	617	16	in	in	ADP
hassl-4536	617	17	idx	idx	PROPN
hassl-4536	617	18	.	.	PUNCT
hassl-4536	618	1	jurnal	jurnal	PROPN
hassl-4536	618	2	bisnis	bisnis	PROPN
hassl-4536	618	3	dan	dan	PROPN
hassl-4536	618	4	kajian	kajian	PROPN
hassl-4536	618	5	strategi	strategi	PROPN
hassl-4536	618	6	manajemen	manajeman	NOUN
hassl-4536	618	7	,	,	PUNCT
hassl-4536	618	8	5(2	5(2	NUM
hassl-4536	618	9	)	)	PUNCT
hassl-4536	618	10	,	,	PUNCT
hassl-4536	618	11	129	129	NUM
hassl-4536	618	12	-	-	SYM
hassl-4536	618	13	138	138	NUM
hassl-4536	618	14	.	.	PUNCT
hassl-4536	619	1	https://doi.org/10.35308/jbkan.v5i2.4058	https://doi.org/10.35308/jbkan.v5i2.4058	NOUN
hassl-4536	619	2	shehu	shehu	NOUN
hassl-4536	619	3	,	,	PUNCT
hassl-4536	619	4	b.	b.	PROPN
hassl-4536	619	5	g.	g.	PROPN
hassl-4536	619	6	,	,	PUNCT
hassl-4536	619	7	&	&	CCONJ
hassl-4536	619	8	clarke	clarke	PROPN
hassl-4536	619	9	,	,	PUNCT
hassl-4536	619	10	m.	m.	PROPN
hassl-4536	619	11	l.	l.	PROPN
hassl-4536	619	12	(	(	PUNCT
hassl-4536	619	13	2020	2020	NUM
hassl-4536	619	14	)	)	PUNCT
hassl-4536	619	15	.	.	PUNCT
hassl-4536	620	1	successful	successful	ADJ
hassl-4536	620	2	and	and	CCONJ
hassl-4536	620	3	sustainable	sustainable	ADJ
hassl-4536	620	4	crop	crop	NOUN
hassl-4536	620	5	based	base	VERB
hassl-4536	620	6	biodiesel	biodiesel	NOUN
hassl-4536	620	7	programme	programme	NOUN
hassl-4536	620	8	in	in	ADP
hassl-4536	620	9	nigeria	nigeria	PROPN
hassl-4536	620	10	through	through	ADP
hassl-4536	620	11	ecological	ecological	ADJ
hassl-4536	620	12	optimisation	optimisation	NOUN
hassl-4536	620	13	and	and	CCONJ
hassl-4536	620	14	intersectoral	intersectoral	ADJ
hassl-4536	620	15	policy	policy	NOUN
hassl-4536	620	16	realignment	realignment	NOUN
hassl-4536	620	17	.	.	PUNCT
hassl-4536	621	1	renewable	renewable	ADJ
hassl-4536	621	2	and	and	CCONJ
hassl-4536	621	3	sustainable	sustainable	ADJ
hassl-4536	621	4	energy	energy	NOUN
hassl-4536	621	5	reviews	review	NOUN
hassl-4536	621	6	,	,	PUNCT
hassl-4536	621	7	134	134	NUM
hassl-4536	621	8	,	,	PUNCT
hassl-4536	621	9	110383	110383	NUM
hassl-4536	621	10	.	.	PUNCT
hassl-4536	622	1	https://doi.org/10.1016/j.rser.2020.110383	https://doi.org/10.1016/j.rser.2020.110383	NOUN
hassl-4536	622	2	sunaryo	sunaryo	PROPN
hassl-4536	622	3	,	,	PUNCT
hassl-4536	622	4	d.	d.	PROPN
hassl-4536	622	5	(	(	PUNCT
hassl-4536	622	6	2020	2020	NUM
hassl-4536	622	7	)	)	PUNCT
hassl-4536	622	8	.	.	PUNCT
hassl-4536	623	1	the	the	DET
hassl-4536	623	2	effect	effect	NOUN
hassl-4536	623	3	of	of	ADP
hassl-4536	623	4	net	net	ADJ
hassl-4536	623	5	profit	profit	NOUN
hassl-4536	623	6	margin	margin	NOUN
hassl-4536	623	7	,	,	PUNCT
hassl-4536	623	8	return	return	VERB
hassl-4536	623	9	on	on	ADP
hassl-4536	623	10	asset	asset	NOUN
hassl-4536	623	11	,	,	PUNCT
hassl-4536	623	12	return	return	VERB
hassl-4536	623	13	on	on	ADP
hassl-4536	623	14	equity	equity	NOUN
hassl-4536	623	15	on	on	ADP
hassl-4536	623	16	share	share	NOUN
hassl-4536	623	17	prices	price	NOUN
hassl-4536	623	18	in	in	ADP
hassl-4536	623	19	the	the	DET
hassl-4536	623	20	southeast	southeast	ADJ
hassl-4536	623	21	asian	asian	ADJ
hassl-4536	623	22	metal	metal	NOUN
hassl-4536	623	23	industry	industry	NOUN
hassl-4536	623	24	.	.	PUNCT
hassl-4536	624	1	international	international	ADJ
hassl-4536	624	2	journal	journal	PROPN
hassl-4536	624	3	of	of	ADP
hassl-4536	624	4	science	science	NOUN
hassl-4536	624	5	,	,	PUNCT
hassl-4536	624	6	technology	technology	NOUN
hassl-4536	624	7	&	&	CCONJ
hassl-4536	624	8	management	management	NOUN
hassl-4536	624	9	,	,	PUNCT
hassl-4536	624	10	1(3	1(3	NUM
hassl-4536	624	11	)	)	PUNCT
hassl-4536	624	12	,	,	PUNCT
hassl-4536	624	13	198	198	NUM
hassl-4536	624	14	-	-	SYM
hassl-4536	624	15	208	208	NUM
hassl-4536	624	16	.	.	PUNCT
hassl-4536	625	1	tadayonrad	tadayonrad	NOUN
hassl-4536	625	2	,	,	PUNCT
hassl-4536	625	3	y.	y.	PROPN
hassl-4536	625	4	,	,	PUNCT
hassl-4536	625	5	&	&	CCONJ
hassl-4536	625	6	ndiaye	ndiaye	NOUN
hassl-4536	625	7	,	,	PUNCT
hassl-4536	625	8	a.	a.	PROPN
hassl-4536	625	9	b.	b.	PROPN
hassl-4536	625	10	(	(	PUNCT
hassl-4536	625	11	2023	2023	NUM
hassl-4536	625	12	)	)	PUNCT
hassl-4536	625	13	.	.	PUNCT
hassl-4536	626	1	a	a	DET
hassl-4536	626	2	new	new	ADJ
hassl-4536	626	3	key	key	ADJ
hassl-4536	626	4	performance	performance	NOUN
hassl-4536	626	5	indicator	indicator	NOUN
hassl-4536	626	6	model	model	NOUN
hassl-4536	626	7	for	for	ADP
hassl-4536	626	8	demand	demand	NOUN
hassl-4536	626	9	forecasting	forecasting	NOUN
hassl-4536	626	10	in	in	ADP
hassl-4536	626	11	inventory	inventory	NOUN
hassl-4536	626	12	management	management	NOUN
hassl-4536	626	13	considering	consider	VERB
hassl-4536	626	14	supply	supply	NOUN
hassl-4536	626	15	chain	chain	NOUN
hassl-4536	626	16	reliability	reliability	NOUN
hassl-4536	626	17	and	and	CCONJ
hassl-4536	626	18	seasonality	seasonality	NOUN
hassl-4536	626	19	.	.	PUNCT
hassl-4536	627	1	supply	supply	NOUN
hassl-4536	627	2	chain	chain	NOUN
hassl-4536	627	3	analytics	analytic	NOUN
hassl-4536	627	4	,	,	PUNCT
hassl-4536	627	5	3	3	NUM
hassl-4536	627	6	,	,	PUNCT
hassl-4536	627	7	100026	100026	NUM
hassl-4536	627	8	.	.	PUNCT
hassl-4536	628	1	https://doi.org/10.1016/j.sca.2023.100026	https://doi.org/10.1016/j.sca.2023.100026	PROPN
hassl-4536	628	2	wajo	wajo	ADV
hassl-4536	628	3	,	,	PUNCT
hassl-4536	628	4	a.	a.	PROPN
hassl-4536	628	5	r.	r.	PROPN
hassl-4536	628	6	(	(	PUNCT
hassl-4536	628	7	2021	2021	NUM
hassl-4536	628	8	)	)	PUNCT
hassl-4536	628	9	.	.	PUNCT
hassl-4536	629	1	effect	effect	NOUN
hassl-4536	629	2	of	of	ADP
hassl-4536	629	3	cash	cash	NOUN
hassl-4536	629	4	turnover	turnover	NOUN
hassl-4536	629	5	,	,	PUNCT
hassl-4536	629	6	receivable	receivable	ADJ
hassl-4536	629	7	turnover	turnover	NOUN
hassl-4536	629	8	,	,	PUNCT
hassl-4536	629	9	inventory	inventory	NOUN
hassl-4536	629	10	turnover	turnover	NOUN
hassl-4536	629	11	and	and	CCONJ
hassl-4536	629	12	growth	growth	NOUN
hassl-4536	629	13	opportunity	opportunity	NOUN
hassl-4536	629	14	on	on	ADP
hassl-4536	629	15	profitability	profitability	NOUN
hassl-4536	629	16	.	.	PUNCT
hassl-4536	630	1	atestasi	atestasi	NOUN
hassl-4536	630	2	:	:	PUNCT
hassl-4536	630	3	jurnal	jurnal	ADJ
hassl-4536	630	4	ilmiah	ilmiah	PROPN
hassl-4536	630	5	akuntansi	akuntansi	PROPN
hassl-4536	630	6	,	,	PUNCT
hassl-4536	630	7	4(1	4(1	X
hassl-4536	630	8	)	)	PUNCT
hassl-4536	630	9	,	,	PUNCT
hassl-4536	630	10	61	61	NUM
hassl-4536	630	11	-	-	SYM
hassl-4536	630	12	69	69	NUM
hassl-4536	630	13	.	.	PUNCT
hassl-4536	631	1	wibowo	wibowo	PROPN
hassl-4536	631	2	,	,	PUNCT
hassl-4536	631	3	s.	s.	PROPN
hassl-4536	631	4	s.	s.	PROPN
hassl-4536	631	5	a.	a.	PROPN
hassl-4536	631	6	,	,	PUNCT
hassl-4536	631	7	&	&	CCONJ
hassl-4536	631	8	rohyati	rohyati	PROPN
hassl-4536	631	9	,	,	PUNCT
hassl-4536	631	10	e.	e.	PROPN
hassl-4536	631	11	(	(	PUNCT
hassl-4536	631	12	2018	2018	NUM
hassl-4536	631	13	)	)	PUNCT
hassl-4536	631	14	.	.	PUNCT
hassl-4536	632	1	the	the	DET
hassl-4536	632	2	effect	effect	NOUN
hassl-4536	632	3	of	of	ADP
hassl-4536	632	4	working	work	VERB
hassl-4536	632	5	capital	capital	NOUN
hassl-4536	632	6	turnover	turnover	NOUN
hassl-4536	632	7	and	and	CCONJ
hassl-4536	632	8	profitability	profitability	NOUN
hassl-4536	632	9	of	of	ADP
hassl-4536	632	10	inventory	inventory	NOUN
hassl-4536	632	11	turnover	turnover	NOUN
hassl-4536	632	12	manufacturing	manufacturing	NOUN
hassl-4536	632	13	companies	company	NOUN
hassl-4536	632	14	listed	list	VERB
hassl-4536	632	15	in	in	ADP
hassl-4536	632	16	indonesia	indonesia	PROPN
hassl-4536	632	17	stock	stock	PROPN
hassl-4536	632	18	exchange	exchange	PROPN
hassl-4536	632	19	.	.	PUNCT
hassl-4536	633	1	journal	journal	NOUN
hassl-4536	633	2	of	of	ADP
hassl-4536	633	3	applied	apply	VERB
hassl-4536	633	4	accounting	accounting	NOUN
hassl-4536	633	5	and	and	CCONJ
hassl-4536	633	6	taxation	taxation	NOUN
hassl-4536	633	7	,	,	PUNCT
hassl-4536	633	8	3(1	3(1	NUM
hassl-4536	633	9	)	)	PUNCT
hassl-4536	633	10	,	,	PUNCT
hassl-4536	633	11	95	95	NUM
hassl-4536	633	12	-	-	SYM
hassl-4536	633	13	98	98	NUM
hassl-4536	633	14	.	.	PUNCT
hassl-4536	634	1	https://doi.org/10.5281/zenodo.1305183	https://doi.org/10.5281/zenodo.1305183	ADJ
hassl-4536	634	2	wijana	wijana	PROPN
hassl-4536	634	3	,	,	PUNCT
hassl-4536	634	4	i.	i.	PROPN
hassl-4536	634	5	m.	m.	PROPN
hassl-4536	634	6	d.	d.	PROPN
hassl-4536	634	7	,	,	PUNCT
hassl-4536	634	8	&	&	CCONJ
hassl-4536	634	9	adnyana	adnyana	PROPN
hassl-4536	634	10	,	,	PUNCT
hassl-4536	634	11	i.	i.	PROPN
hassl-4536	634	12	m.	m.	PROPN
hassl-4536	634	13	d.	d.	PROPN
hassl-4536	634	14	(	(	PUNCT
hassl-4536	634	15	2022	2022	NUM
hassl-4536	634	16	)	)	PUNCT
hassl-4536	634	17	.	.	PUNCT
hassl-4536	635	1	profitability	profitability	NOUN
hassl-4536	635	2	:	:	PUNCT
hassl-4536	635	3	can	can	AUX
hassl-4536	635	4	it	it	PRON
hassl-4536	635	5	increase	increase	VERB
hassl-4536	635	6	fixed	fixed	ADJ
hassl-4536	635	7	assets	asset	NOUN
hassl-4536	635	8	investment	investment	NOUN
hassl-4536	635	9	?	?	PUNCT
hassl-4536	636	1	international	international	ADJ
hassl-4536	636	2	journal	journal	NOUN
hassl-4536	636	3	of	of	ADP
hassl-4536	636	4	sustainability	sustainability	NOUN
hassl-4536	636	5	,	,	PUNCT
hassl-4536	636	6	education	education	NOUN
hassl-4536	636	7	,	,	PUNCT
hassl-4536	636	8	and	and	CCONJ
hassl-4536	636	9	global	global	ADJ
hassl-4536	636	10	creative	creative	ADJ
hassl-4536	636	11	economic	economic	ADJ
hassl-4536	636	12	,	,	PUNCT
hassl-4536	636	13	5(2	5(2	NUM
hassl-4536	636	14	)	)	PUNCT
hassl-4536	636	15	,	,	PUNCT
hassl-4536	636	16	38	38	NUM
hassl-4536	636	17	-	-	SYM
hassl-4536	636	18	49	49	NUM
hassl-4536	636	19	.	.	PUNCT
hassl-4536	637	1	world	world	PROPN
hassl-4536	637	2	bank	bank	PROPN
hassl-4536	637	3	.	.	PUNCT
hassl-4536	638	1	(	(	PUNCT
hassl-4536	638	2	2024	2024	NUM
hassl-4536	638	3	)	)	PUNCT
hassl-4536	638	4	.	.	PUNCT
hassl-4536	639	1	agriculture	agriculture	NOUN
hassl-4536	639	2	,	,	PUNCT
hassl-4536	639	3	forestry	forestry	NOUN
hassl-4536	639	4	,	,	PUNCT
hassl-4536	639	5	and	and	CCONJ
hassl-4536	639	6	fishing	fishing	NOUN
hassl-4536	639	7	,	,	PUNCT
hassl-4536	639	8	value	value	NOUN
hassl-4536	639	9	added	add	VERB
hassl-4536	639	10	(	(	PUNCT
hassl-4536	639	11	%	%	NOUN
hassl-4536	639	12	of	of	ADP
hassl-4536	639	13	gdp	gdp	PROPN
hassl-4536	639	14	)	)	PUNCT
hassl-4536	639	15	nigeria	nigeria	PROPN
hassl-4536	640	1	|	|	ADV
hassl-4536	640	2	data	datum	NOUN
hassl-4536	640	3	.	.	PUNCT
hassl-4536	641	1	data.worldbank.org	data.worldbank.org	PROPN
hassl-4536	641	2	.	.	PUNCT
hassl-4536	642	1	retrieved	retrieve	VERB
hassl-4536	642	2	from	from	ADP
hassl-4536	642	3	https://data.worldbank.org/indicator/nv.agr.totl.zs?locations=ng	https://data.worldbank.org/indicator/nv.agr.totl.zs?locations=ng	PROPN
hassl-4536	642	4	yusup	yusup	ADJ
hassl-4536	642	5	,	,	PUNCT
hassl-4536	642	6	w.	w.	PROPN
hassl-4536	642	7	e.	e.	PROPN
hassl-4536	642	8	,	,	PUNCT
hassl-4536	642	9	&	&	CCONJ
hassl-4536	642	10	hariani	hariani	PROPN
hassl-4536	642	11	,	,	PUNCT
hassl-4536	642	12	s.	s.	PROPN
hassl-4536	642	13	(	(	PUNCT
hassl-4536	642	14	2023	2023	NUM
hassl-4536	642	15	)	)	PUNCT
hassl-4536	642	16	.	.	PUNCT
hassl-4536	643	1	the	the	DET
hassl-4536	643	2	effect	effect	NOUN
hassl-4536	643	3	of	of	ADP
hassl-4536	643	4	receivables	receivables	NOUN
hassl-4536	643	5	turnover	turnover	NOUN
hassl-4536	643	6	,	,	PUNCT
hassl-4536	643	7	inventory	inventory	NOUN
hassl-4536	643	8	turnover	turnover	NOUN
hassl-4536	643	9	and	and	CCONJ
hassl-4536	643	10	current	current	ADJ
hassl-4536	643	11	ratio	ratio	NOUN
hassl-4536	643	12	on	on	ADP
hassl-4536	643	13	profitability	profitability	NOUN
hassl-4536	643	14	.	.	PUNCT
hassl-4536	644	1	jurnal	jurnal	ADJ
hassl-4536	644	2	riset	riset	PROPN
hassl-4536	644	3	manajemen	manajeman	NOUN
hassl-4536	644	4	dan	dan	PROPN
hassl-4536	644	5	bisnis	bisnis	PROPN
hassl-4536	644	6	,	,	PUNCT
hassl-4536	644	7	8(1	8(1	NOUN
hassl-4536	644	8	)	)	PUNCT
hassl-4536	644	9	,	,	PUNCT
hassl-4536	644	10	23	23	NUM
hassl-4536	644	11	-	-	SYM
hassl-4536	644	12	32	32	NUM
hassl-4536	644	13	.	.	PUNCT
hassl-4536	645	1	https://doi.org/10.36407/jrmb.v8i1.987	https://doi.org/10.36407/jrmb.v8i1.987	NOUN
hassl-4536	645	2	views	view	NOUN
hassl-4536	645	3	and	and	CCONJ
hassl-4536	645	4	opinions	opinion	NOUN
hassl-4536	645	5	expressed	express	VERB
hassl-4536	645	6	in	in	ADP
hassl-4536	645	7	this	this	DET
hassl-4536	645	8	article	article	NOUN
hassl-4536	645	9	are	be	AUX
hassl-4536	645	10	the	the	DET
hassl-4536	645	11	views	view	NOUN
hassl-4536	645	12	and	and	CCONJ
hassl-4536	645	13	opinions	opinion	NOUN
hassl-4536	645	14	of	of	ADP
hassl-4536	645	15	the	the	DET
hassl-4536	645	16	author(s	author(s	NOUN
hassl-4536	645	17	)	)	PUNCT
hassl-4536	645	18	,	,	PUNCT
hassl-4536	645	19	humanities	humanity	NOUN
hassl-4536	645	20	and	and	CCONJ
hassl-4536	645	21	social	social	ADJ
hassl-4536	645	22	sciences	science	NOUN
hassl-4536	645	23	letters	letter	NOUN
hassl-4536	645	24	shall	shall	AUX
hassl-4536	645	25	not	not	PART
hassl-4536	645	26	be	be	AUX
hassl-4536	645	27	responsible	responsible	ADJ
hassl-4536	645	28	or	or	CCONJ
hassl-4536	645	29	answerable	answerable	ADJ
hassl-4536	645	30	for	for	ADP
hassl-4536	645	31	any	any	DET
hassl-4536	645	32	loss	loss	NOUN
hassl-4536	645	33	,	,	PUNCT
hassl-4536	645	34	damage	damage	NOUN
hassl-4536	645	35	or	or	CCONJ
hassl-4536	645	36	liability	liability	NOUN
hassl-4536	645	37	etc	etc	X
hassl-4536	645	38	.	.	X
hassl-4536	645	39	caused	cause	VERB
hassl-4536	645	40	in	in	ADP
hassl-4536	645	41	relation	relation	NOUN
hassl-4536	645	42	to	to	PART
hassl-4536	645	43	/	/	PUNCT
hassl-4536	645	44	arising	arise	VERB
hassl-4536	645	45	out	out	ADP
hassl-4536	645	46	of	of	ADP
hassl-4536	645	47	the	the	DET
hassl-4536	645	48	use	use	NOUN
hassl-4536	645	49	of	of	ADP
hassl-4536	645	50	the	the	DET
hassl-4536	645	51	content	content	NOUN
hassl-4536	645	52	.	.	PUNCT
hassl-4536	646	1	https://doi.org/10.1016/j.forpol.2021.102648	https://doi.org/10.1016/j.forpol.2021.102648	PROPN
hassl-4536	646	2	https://doi.org/10.24018/ejbmr.2021.6.1.684	https://doi.org/10.24018/ejbmr.2021.6.1.684	PRON
hassl-4536	646	3	https://doi.org/10.47191/jefms/v6-i1-04	https://doi.org/10.47191/jefms/v6-i1-04	ADP
hassl-4536	646	4	https://doi.org/10.21744/irjmis.v7n1.833	https://doi.org/10.21744/irjmis.v7n1.833	NOUN
hassl-4536	646	5	https://doi.org/10.35308/jbkan.v5i2.4058	https://doi.org/10.35308/jbkan.v5i2.4058	PROPN
hassl-4536	646	6	https://doi.org/10.1016/j.rser.2020.110383	https://doi.org/10.1016/j.rser.2020.110383	PROPN
hassl-4536	646	7	https://doi.org/10.1016/j.sca.2023.100026	https://doi.org/10.1016/j.sca.2023.100026	PROPN
hassl-4536	646	8	https://doi.org/10.5281/zenodo.1305183	https://doi.org/10.5281/zenodo.1305183	ADJ
hassl-4536	646	9	https://data.worldbank.org/indicator/nv.agr.totl.zs?locations=ng	https://data.worldbank.org/indicator/nv.agr.totl.zs?locations=ng	NOUN
hassl-4536	646	10	https://doi.org/10.36407/jrmb.v8i1.987	https://doi.org/10.36407/jrmb.v8i1.987	NOUN