id	sid	tid	token	lemma	pos
ijtc-1564	1	1	ilomata	ilomata	PROPN
ijtc-1564	1	2	international	international	ADJ
ijtc-1564	1	3	journal	journal	NOUN
ijtc-1564	1	4	of	of	ADP
ijtc-1564	1	5	tax	tax	PROPN
ijtc-1564	1	6	&	&	CCONJ
ijtc-1564	1	7	accounting	account	VERB
ijtc-1564	1	8	p	p	PROPN
ijtc-1564	1	9	-	-	PUNCT
ijtc-1564	1	10	issn	issn	NOUN
ijtc-1564	1	11	:	:	PUNCT
ijtc-1564	1	12	2714	2714	NUM
ijtc-1564	1	13	-	-	SYM
ijtc-1564	1	14	9838	9838	NUM
ijtc-1564	1	15	;	;	PUNCT
ijtc-1564	1	16	e	e	X
ijtc-1564	1	17	-	-	PUNCT
ijtc-1564	1	18	issn	issn	NOUN
ijtc-1564	1	19	:	:	PUNCT
ijtc-1564	1	20	2714	2714	NUM
ijtc-1564	1	21	-	-	SYM
ijtc-1564	1	22	9846	9846	NUM
ijtc-1564	1	23	volume	volume	NOUN
ijtc-1564	1	24	5	5	NUM
ijtc-1564	1	25	,	,	PUNCT
ijtc-1564	1	26	issue	issue	NOUN
ijtc-1564	1	27	4	4	NUM
ijtc-1564	1	28	october	october	NOUN
ijtc-1564	1	29	2024	2024	NUM
ijtc-1564	1	30	page	page	NOUN
ijtc-1564	1	31	no	no	NOUN
ijtc-1564	1	32	.	.	NOUN
ijtc-1564	2	1	1	1	NUM
ijtc-1564	2	2	-	-	SYM
ijtc-1564	2	3	16	16	NUM
ijtc-1564	2	4	1	1	NUM
ijtc-1564	2	5	|	|	ADV
ijtc-1564	2	6	ilomata	ilomata	PROPN
ijtc-1564	2	7	international	international	ADJ
ijtc-1564	2	8	journal	journal	NOUN
ijtc-1564	2	9	of	of	ADP
ijtc-1564	2	10	tax	tax	PROPN
ijtc-1564	2	11	&	&	CCONJ
ijtc-1564	2	12	accounting	account	VERB
ijtc-1564	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	2	14	the	the	DET
ijtc-1564	2	15	impact	impact	NOUN
ijtc-1564	2	16	of	of	ADP
ijtc-1564	2	17	contribution	contribution	NOUN
ijtc-1564	2	18	density	density	NOUN
ijtc-1564	2	19	,	,	PUNCT
ijtc-1564	2	20	size	size	NOUN
ijtc-1564	2	21	,	,	PUNCT
ijtc-1564	2	22	idle	idle	ADJ
ijtc-1564	2	23	contributions	contribution	NOUN
ijtc-1564	2	24	,	,	PUNCT
ijtc-1564	2	25	and	and	CCONJ
ijtc-1564	2	26	pension	pension	NOUN
ijtc-1564	2	27	funds	fund	NOUN
ijtc-1564	2	28	’	'	PUNCT
ijtc-1564	2	29	performance	performance	NOUN
ijtc-1564	2	30	majeed	majeed	PROPN
ijtc-1564	2	31	ajibola	ajibola	PROPN
ijtc-1564	2	32	ibrahim1	ibrahim1	PROPN
ijtc-1564	2	33	,	,	PUNCT
ijtc-1564	2	34	sherifdeen	sherifdeen	VERB
ijtc-1564	2	35	adebola	adebola	PROPN
ijtc-1564	2	36	rabiu2	rabiu2	PROPN
ijtc-1564	2	37	,	,	PUNCT
ijtc-1564	2	38	ibrahim	ibrahim	PROPN
ijtc-1564	2	39	yinka	yinka	PROPN
ijtc-1564	2	40	agbeyinka3	agbeyinka3	PROPN
ijtc-1564	2	41	1federal	1federal	NUM
ijtc-1564	2	42	college	college	NOUN
ijtc-1564	2	43	of	of	ADP
ijtc-1564	2	44	land	land	NOUN
ijtc-1564	2	45	resources	resource	NOUN
ijtc-1564	2	46	technology	technology	NOUN
ijtc-1564	2	47	,	,	PUNCT
ijtc-1564	2	48	nigeria	nigeria	PROPN
ijtc-1564	2	49	2taj	2taj	PROPN
ijtc-1564	2	50	bank	bank	PROPN
ijtc-1564	2	51	ltd	ltd	PROPN
ijtc-1564	2	52	,	,	PUNCT
ijtc-1564	2	53	nigeria	nigeria	PROPN
ijtc-1564	2	54	.	.	PUNCT
ijtc-1564	3	1	3walter	3walter	NUM
ijtc-1564	3	2	sisulu	sisulu	VERB
ijtc-1564	3	3	university	university	NOUN
ijtc-1564	3	4	,	,	PUNCT
ijtc-1564	3	5	south	south	PROPN
ijtc-1564	3	6	africa	africa	PROPN
ijtc-1564	3	7	.	.	PUNCT
ijtc-1564	4	1	correspondent	correspondent	NOUN
ijtc-1564	4	2	:	:	PUNCT
ijtc-1564	5	1	ibrahim.yadeyinka@gmail.com1	ibrahim.yadeyinka@gmail.com1	PROPN
ijtc-1564	5	2	received	receive	VERB
ijtc-1564	5	3	:	:	PUNCT
ijtc-1564	5	4	july	july	PROPN
ijtc-1564	5	5	31	31	NUM
ijtc-1564	5	6	,	,	PUNCT
ijtc-1564	5	7	2024	2024	NUM
ijtc-1564	5	8	accepted	accept	VERB
ijtc-1564	5	9	:	:	PUNCT
ijtc-1564	5	10	october	october	PROPN
ijtc-1564	5	11	1	1	NUM
ijtc-1564	5	12	,	,	PUNCT
ijtc-1564	5	13	2024	2024	NUM
ijtc-1564	5	14	published	publish	VERB
ijtc-1564	5	15	:	:	PUNCT
ijtc-1564	5	16	october	october	PROPN
ijtc-1564	5	17	30	30	NUM
ijtc-1564	5	18	,	,	PUNCT
ijtc-1564	5	19	2024	2024	NUM
ijtc-1564	5	20	citation	citation	NOUN
ijtc-1564	5	21	:	:	PUNCT
ijtc-1564	5	22	ibrahim	ibrahim	PROPN
ijtc-1564	5	23	,	,	PUNCT
ijtc-1564	5	24	m.a	m.a	PROPN
ijtc-1564	5	25	.	.	PROPN
ijtc-1564	5	26	,	,	PUNCT
ijtc-1564	5	27	rabiu	rabiu	NOUN
ijtc-1564	5	28	,	,	PUNCT
ijtc-1564	5	29	s.a	s.a	PROPN
ijtc-1564	5	30	.	.	PROPN
ijtc-1564	5	31	,	,	PUNCT
ijtc-1564	5	32	&	&	CCONJ
ijtc-1564	5	33	agbeyinka	agbeyinka	PROPN
ijtc-1564	5	34	,	,	PUNCT
ijtc-1564	5	35	i.y	i.y	PROPN
ijtc-1564	5	36	.	.	PUNCT
ijtc-1564	5	37	(	(	PUNCT
ijtc-1564	5	38	2024	2024	NUM
ijtc-1564	5	39	)	)	PUNCT
ijtc-1564	5	40	.	.	PUNCT
ijtc-1564	6	1	the	the	DET
ijtc-1564	6	2	impact	impact	NOUN
ijtc-1564	6	3	of	of	ADP
ijtc-1564	6	4	contribution	contribution	NOUN
ijtc-1564	6	5	density	density	NOUN
ijtc-1564	6	6	,	,	PUNCT
ijtc-1564	6	7	size	size	NOUN
ijtc-1564	6	8	,	,	PUNCT
ijtc-1564	6	9	idle	idle	ADJ
ijtc-1564	6	10	contributions	contribution	NOUN
ijtc-1564	6	11	,	,	PUNCT
ijtc-1564	6	12	and	and	CCONJ
ijtc-1564	6	13	pension	pension	NOUN
ijtc-1564	6	14	funds	fund	NOUN
ijtc-1564	6	15	’	'	PUNCT
ijtc-1564	6	16	performance	performance	NOUN
ijtc-1564	6	17	.	.	PUNCT
ijtc-1564	7	1	ilomata	ilomata	PROPN
ijtc-1564	7	2	international	international	ADJ
ijtc-1564	7	3	journal	journal	NOUN
ijtc-1564	7	4	of	of	ADP
ijtc-1564	7	5	tax	tax	NOUN
ijtc-1564	7	6	and	and	CCONJ
ijtc-1564	7	7	accounting	accounting	NOUN
ijtc-1564	7	8	,	,	PUNCT
ijtc-1564	7	9	5(4	5(4	NUM
ijtc-1564	7	10	)	)	PUNCT
ijtc-1564	7	11	,	,	PUNCT
ijtc-1564	7	12	175	175	NUM
ijtc-1564	7	13	-	-	SYM
ijtc-1564	7	14	183	183	NUM
ijtc-1564	7	15	.	.	PUNCT
ijtc-1564	8	1	https://doi.org/10.61194/ijtc.v5i4.1564	https://doi.org/10.61194/ijtc.v5i4.1564	ADP
ijtc-1564	8	2	abstract	abstract	ADJ
ijtc-1564	8	3	:	:	PUNCT
ijtc-1564	8	4	management	management	NOUN
ijtc-1564	8	5	of	of	ADP
ijtc-1564	8	6	pension	pension	NOUN
ijtc-1564	8	7	funds	fund	NOUN
ijtc-1564	8	8	is	be	AUX
ijtc-1564	8	9	crucial	crucial	ADJ
ijtc-1564	8	10	to	to	PART
ijtc-1564	8	11	ensure	ensure	VERB
ijtc-1564	8	12	that	that	SCONJ
ijtc-1564	8	13	the	the	DET
ijtc-1564	8	14	funds	fund	NOUN
ijtc-1564	8	15	yield	yield	VERB
ijtc-1564	8	16	better	well	ADJ
ijtc-1564	8	17	returns	return	NOUN
ijtc-1564	8	18	.	.	PUNCT
ijtc-1564	9	1	this	this	DET
ijtc-1564	9	2	study	study	NOUN
ijtc-1564	9	3	offers	offer	VERB
ijtc-1564	9	4	answers	answer	NOUN
ijtc-1564	9	5	to	to	ADP
ijtc-1564	9	6	three	three	NUM
ijtc-1564	9	7	issues	issue	NOUN
ijtc-1564	9	8	based	base	VERB
ijtc-1564	9	9	on	on	ADP
ijtc-1564	9	10	evidence	evidence	NOUN
ijtc-1564	9	11	from	from	ADP
ijtc-1564	9	12	nigeria	nigeria	PROPN
ijtc-1564	9	13	:	:	PUNCT
ijtc-1564	9	14	(	(	PUNCT
ijtc-1564	9	15	a	a	X
ijtc-1564	9	16	)	)	PUNCT
ijtc-1564	9	17	to	to	ADP
ijtc-1564	9	18	what	what	DET
ijtc-1564	9	19	extent	extent	NOUN
ijtc-1564	9	20	has	have	VERB
ijtc-1564	9	21	the	the	DET
ijtc-1564	9	22	density	density	NOUN
ijtc-1564	9	23	of	of	ADP
ijtc-1564	9	24	pension	pension	NOUN
ijtc-1564	9	25	contribution	contribution	NOUN
ijtc-1564	9	26	influenced	influence	VERB
ijtc-1564	9	27	the	the	DET
ijtc-1564	9	28	investment	investment	NOUN
ijtc-1564	9	29	performance	performance	NOUN
ijtc-1564	9	30	of	of	ADP
ijtc-1564	9	31	pfas	pfas	NOUN
ijtc-1564	9	32	?	?	PUNCT
ijtc-1564	10	1	(	(	PUNCT
ijtc-1564	10	2	b	b	X
ijtc-1564	10	3	)	)	PUNCT
ijtc-1564	10	4	to	to	ADP
ijtc-1564	10	5	what	what	DET
ijtc-1564	10	6	extent	extent	NOUN
ijtc-1564	10	7	has	have	AUX
ijtc-1564	10	8	idle	idle	ADJ
ijtc-1564	10	9	contribution	contribution	NOUN
ijtc-1564	10	10	affected	affect	VERB
ijtc-1564	10	11	the	the	DET
ijtc-1564	10	12	investment	investment	NOUN
ijtc-1564	10	13	performance	performance	NOUN
ijtc-1564	10	14	of	of	ADP
ijtc-1564	10	15	pfas	pfas	NOUN
ijtc-1564	10	16	?	?	PUNCT
ijtc-1564	11	1	(	(	PUNCT
ijtc-1564	11	2	c	c	X
ijtc-1564	11	3	)	)	PUNCT
ijtc-1564	11	4	to	to	ADP
ijtc-1564	11	5	what	what	DET
ijtc-1564	11	6	extent	extent	NOUN
ijtc-1564	11	7	does	do	AUX
ijtc-1564	11	8	the	the	DET
ijtc-1564	11	9	pension	pension	NOUN
ijtc-1564	11	10	contribution	contribution	NOUN
ijtc-1564	11	11	size	size	NOUN
ijtc-1564	11	12	induce	induce	VERB
ijtc-1564	11	13	the	the	DET
ijtc-1564	11	14	investment	investment	NOUN
ijtc-1564	11	15	performance	performance	NOUN
ijtc-1564	11	16	of	of	ADP
ijtc-1564	11	17	pfas	pfas	NOUN
ijtc-1564	11	18	?	?	PUNCT
ijtc-1564	12	1	pension	pension	NOUN
ijtc-1564	12	2	fund	fund	NOUN
ijtc-1564	12	3	administrators	administrator	NOUN
ijtc-1564	12	4	(	(	PUNCT
ijtc-1564	12	5	pfas	pfas	PROPN
ijtc-1564	12	6	)	)	PUNCT
ijtc-1564	12	7	are	be	AUX
ijtc-1564	12	8	reliable	reliable	ADJ
ijtc-1564	12	9	catalysts	catalyst	NOUN
ijtc-1564	12	10	for	for	ADP
ijtc-1564	12	11	steady	steady	ADJ
ijtc-1564	12	12	economic	economic	ADJ
ijtc-1564	12	13	growth	growth	NOUN
ijtc-1564	12	14	.	.	PUNCT
ijtc-1564	13	1	effective	effective	ADJ
ijtc-1564	13	2	we	we	PRON
ijtc-1564	13	3	applied	apply	VERB
ijtc-1564	13	4	the	the	DET
ijtc-1564	13	5	generalized	generalized	ADJ
ijtc-1564	13	6	least	least	ADJ
ijtc-1564	13	7	square	square	ADJ
ijtc-1564	13	8	(	(	PUNCT
ijtc-1564	13	9	gls	gls	PROPN
ijtc-1564	13	10	)	)	PUNCT
ijtc-1564	13	11	regression	regression	NOUN
ijtc-1564	13	12	based	base	VERB
ijtc-1564	13	13	on	on	ADP
ijtc-1564	13	14	pfas	pfas	ADJ
ijtc-1564	13	15	performance	performance	NOUN
ijtc-1564	13	16	between	between	ADP
ijtc-1564	13	17	2014	2014	NUM
ijtc-1564	13	18	and	and	CCONJ
ijtc-1564	13	19	2023	2023	NUM
ijtc-1564	13	20	to	to	PART
ijtc-1564	13	21	evaluate	evaluate	VERB
ijtc-1564	13	22	the	the	DET
ijtc-1564	13	23	connection	connection	NOUN
ijtc-1564	13	24	between	between	ADP
ijtc-1564	13	25	four	four	NUM
ijtc-1564	13	26	financial	financial	ADJ
ijtc-1564	13	27	assets	asset	NOUN
ijtc-1564	13	28	that	that	PRON
ijtc-1564	13	29	the	the	DET
ijtc-1564	13	30	pfas	pfas	NOUN
ijtc-1564	13	31	invest	invest	VERB
ijtc-1564	13	32	in	in	ADP
ijtc-1564	13	33	and	and	CCONJ
ijtc-1564	13	34	the	the	DET
ijtc-1564	13	35	investment	investment	NOUN
ijtc-1564	13	36	returns	return	NOUN
ijtc-1564	13	37	.	.	PUNCT
ijtc-1564	14	1	contribution	contribution	NOUN
ijtc-1564	14	2	density	density	NOUN
ijtc-1564	14	3	,	,	PUNCT
ijtc-1564	14	4	idle	idle	ADJ
ijtc-1564	14	5	contribution	contribution	NOUN
ijtc-1564	14	6	,	,	PUNCT
ijtc-1564	14	7	contribution	contribution	NOUN
ijtc-1564	14	8	size	size	NOUN
ijtc-1564	14	9	,	,	PUNCT
ijtc-1564	14	10	total	total	ADJ
ijtc-1564	14	11	pension	pension	NOUN
ijtc-1564	14	12	fund	fund	NOUN
ijtc-1564	14	13	assets	asset	NOUN
ijtc-1564	14	14	,	,	PUNCT
ijtc-1564	14	15	and	and	CCONJ
ijtc-1564	14	16	leverage	leverage	NOUN
ijtc-1564	14	17	are	be	AUX
ijtc-1564	14	18	critical	critical	ADJ
ijtc-1564	14	19	factors	factor	NOUN
ijtc-1564	14	20	in	in	ADP
ijtc-1564	14	21	determining	determine	VERB
ijtc-1564	14	22	investment	investment	NOUN
ijtc-1564	14	23	performance	performance	NOUN
ijtc-1564	14	24	.	.	PUNCT
ijtc-1564	15	1	a	a	DET
ijtc-1564	15	2	positive	positive	ADJ
ijtc-1564	15	3	coefficient	coefficient	NOUN
ijtc-1564	15	4	for	for	ADP
ijtc-1564	15	5	contribution	contribution	NOUN
ijtc-1564	15	6	density	density	NOUN
ijtc-1564	15	7	was	be	AUX
ijtc-1564	15	8	reported	report	VERB
ijtc-1564	15	9	for	for	ADP
ijtc-1564	15	10	the	the	DET
ijtc-1564	15	11	adopted	adopt	VERB
ijtc-1564	15	12	regressors	regressor	NOUN
ijtc-1564	15	13	.	.	PUNCT
ijtc-1564	16	1	this	this	PRON
ijtc-1564	16	2	implied	imply	VERB
ijtc-1564	16	3	that	that	SCONJ
ijtc-1564	16	4	the	the	DET
ijtc-1564	16	5	pfas	pfas	NOUN
ijtc-1564	16	6	could	could	AUX
ijtc-1564	16	7	improve	improve	VERB
ijtc-1564	16	8	their	their	PRON
ijtc-1564	16	9	performance	performance	NOUN
ijtc-1564	16	10	if	if	SCONJ
ijtc-1564	16	11	credence	credence	NOUN
ijtc-1564	16	12	is	be	AUX
ijtc-1564	16	13	given	give	VERB
ijtc-1564	16	14	to	to	ADP
ijtc-1564	16	15	their	their	PRON
ijtc-1564	16	16	contribution	contribution	NOUN
ijtc-1564	16	17	density	density	NOUN
ijtc-1564	16	18	because	because	SCONJ
ijtc-1564	16	19	of	of	ADP
ijtc-1564	16	20	contribution	contribution	NOUN
ijtc-1564	16	21	density	density	NOUN
ijtc-1564	16	22	.	.	PUNCT
ijtc-1564	17	1	we	we	PRON
ijtc-1564	17	2	recommend	recommend	VERB
ijtc-1564	17	3	measures	measure	NOUN
ijtc-1564	17	4	that	that	PRON
ijtc-1564	17	5	would	would	AUX
ijtc-1564	17	6	boost	boost	VERB
ijtc-1564	17	7	the	the	DET
ijtc-1564	17	8	sustainability	sustainability	NOUN
ijtc-1564	17	9	of	of	ADP
ijtc-1564	17	10	pension	pension	NOUN
ijtc-1564	17	11	funds	fund	NOUN
ijtc-1564	17	12	,	,	PUNCT
ijtc-1564	17	13	securing	secure	VERB
ijtc-1564	17	14	better	well	ADJ
ijtc-1564	17	15	retirement	retirement	NOUN
ijtc-1564	17	16	outcomes	outcome	NOUN
ijtc-1564	17	17	for	for	ADP
ijtc-1564	17	18	contributors	contributor	NOUN
ijtc-1564	17	19	and	and	CCONJ
ijtc-1564	17	20	strengthening	strengthen	VERB
ijtc-1564	17	21	the	the	DET
ijtc-1564	17	22	financial	financial	ADJ
ijtc-1564	17	23	ecosystem	ecosystem	NOUN
ijtc-1564	17	24	.	.	PUNCT
ijtc-1564	18	1	keywords	keyword	NOUN
ijtc-1564	18	2	:	:	PUNCT
ijtc-1564	18	3	pension	pension	NOUN
ijtc-1564	18	4	fund	fund	NOUN
ijtc-1564	18	5	administrators	administrator	NOUN
ijtc-1564	18	6	,	,	PUNCT
ijtc-1564	18	7	generalized	generalized	ADJ
ijtc-1564	18	8	least	least	ADV
ijtc-1564	18	9	square	square	ADJ
ijtc-1564	18	10	,	,	PUNCT
ijtc-1564	18	11	economic	economic	ADJ
ijtc-1564	18	12	growth	growth	NOUN
ijtc-1564	18	13	and	and	CCONJ
ijtc-1564	18	14	development	development	NOUN
ijtc-1564	18	15	this	this	PRON
ijtc-1564	18	16	is	be	AUX
ijtc-1564	18	17	an	an	DET
ijtc-1564	18	18	open	open	ADJ
ijtc-1564	18	19	-	-	PUNCT
ijtc-1564	18	20	access	access	NOUN
ijtc-1564	18	21	article	article	NOUN
ijtc-1564	18	22	under	under	ADP
ijtc-1564	18	23	the	the	DET
ijtc-1564	18	24	cc	cc	NOUN
ijtc-1564	18	25	-	-	PUNCT
ijtc-1564	18	26	by	by	ADP
ijtc-1564	18	27	4.0	4.0	NUM
ijtc-1564	18	28	license	license	NOUN
ijtc-1564	18	29	.	.	PUNCT
ijtc-1564	19	1	introduction	introduction	NOUN
ijtc-1564	19	2	the	the	DET
ijtc-1564	19	3	need	need	NOUN
ijtc-1564	19	4	to	to	PART
ijtc-1564	19	5	ensure	ensure	VERB
ijtc-1564	19	6	the	the	DET
ijtc-1564	19	7	management	management	NOUN
ijtc-1564	19	8	of	of	ADP
ijtc-1564	19	9	pension	pension	NOUN
ijtc-1564	19	10	funds	fund	NOUN
ijtc-1564	19	11	in	in	ADP
ijtc-1564	19	12	the	the	DET
ijtc-1564	19	13	best	good	ADJ
ijtc-1564	19	14	possible	possible	ADJ
ijtc-1564	19	15	ways	way	NOUN
ijtc-1564	19	16	or	or	CCONJ
ijtc-1564	19	17	most	most	ADJ
ijtc-1564	19	18	“	"	PUNCT
ijtc-1564	19	19	effective	effective	ADJ
ijtc-1564	19	20	manner	manner	NOUN
ijtc-1564	19	21	was	be	AUX
ijtc-1564	19	22	borne	bear	VERB
ijtc-1564	19	23	out	out	ADP
ijtc-1564	19	24	of	of	ADP
ijtc-1564	19	25	the	the	DET
ijtc-1564	19	26	need	need	NOUN
ijtc-1564	19	27	to	to	PART
ijtc-1564	19	28	ensure	ensure	VERB
ijtc-1564	19	29	that	that	SCONJ
ijtc-1564	19	30	they	they	PRON
ijtc-1564	19	31	yield	yield	VERB
ijtc-1564	19	32	better	well	ADJ
ijtc-1564	19	33	returns	return	NOUN
ijtc-1564	19	34	on	on	ADP
ijtc-1564	19	35	investment	investment	NOUN
ijtc-1564	19	36	,	,	PUNCT
ijtc-1564	19	37	a	a	DET
ijtc-1564	19	38	move	move	NOUN
ijtc-1564	19	39	capable	capable	ADJ
ijtc-1564	19	40	of	of	ADP
ijtc-1564	19	41	improving	improve	VERB
ijtc-1564	19	42	the	the	DET
ijtc-1564	19	43	fortunes	fortune	NOUN
ijtc-1564	19	44	of	of	ADP
ijtc-1564	19	45	the	the	DET
ijtc-1564	19	46	pensioners	pensioner	NOUN
ijtc-1564	19	47	who	who	PRON
ijtc-1564	19	48	seem	seem	VERB
ijtc-1564	19	49	to	to	PART
ijtc-1564	19	50	be	be	AUX
ijtc-1564	19	51	the	the	DET
ijtc-1564	19	52	beneficiaries	beneficiary	NOUN
ijtc-1564	19	53	because	because	SCONJ
ijtc-1564	19	54	of	of	ADP
ijtc-1564	19	55	interest	interest	NOUN
ijtc-1564	19	56	generated	generate	VERB
ijtc-1564	19	57	by	by	ADP
ijtc-1564	19	58	these	these	DET
ijtc-1564	19	59	funds	fund	NOUN
ijtc-1564	19	60	.	.	PUNCT
ijtc-1564	20	1	pension	pension	NOUN
ijtc-1564	20	2	funds	fund	NOUN
ijtc-1564	20	3	and	and	CCONJ
ijtc-1564	20	4	assets	asset	NOUN
ijtc-1564	20	5	are	be	AUX
ijtc-1564	20	6	a	a	DET
ijtc-1564	20	7	reliable	reliable	ADJ
ijtc-1564	20	8	catalyst	catalyst	NOUN
ijtc-1564	20	9	for	for	ADP
ijtc-1564	20	10	steady	steady	ADJ
ijtc-1564	20	11	economic	economic	ADJ
ijtc-1564	20	12	growth	growth	NOUN
ijtc-1564	20	13	and	and	CCONJ
ijtc-1564	20	14	development	development	NOUN
ijtc-1564	20	15	and	and	CCONJ
ijtc-1564	20	16	development	development	NOUN
ijtc-1564	20	17	.	.	PUNCT
ijtc-1564	21	1	this	this	PRON
ijtc-1564	21	2	is	be	AUX
ijtc-1564	21	3	because	because	SCONJ
ijtc-1564	21	4	the	the	DET
ijtc-1564	21	5	relevance	relevance	NOUN
ijtc-1564	21	6	of	of	ADP
ijtc-1564	21	7	pension	pension	NOUN
ijtc-1564	21	8	administration	administration	NOUN
ijtc-1564	21	9	goes	go	VERB
ijtc-1564	21	10	far	far	ADV
ijtc-1564	21	11	beyond	beyond	ADP
ijtc-1564	21	12	old	old	ADJ
ijtc-1564	21	13	-	-	PUNCT
ijtc-1564	21	14	age	age	NOUN
ijtc-1564	21	15	support	support	NOUN
ijtc-1564	21	16	mechanisms	mechanism	NOUN
ijtc-1564	21	17	.	.	PUNCT
ijtc-1564	22	1	at	at	ADP
ijtc-1564	22	2	the	the	DET
ijtc-1564	22	3	same	same	ADJ
ijtc-1564	22	4	time	time	NOUN
ijtc-1564	22	5	,	,	PUNCT
ijtc-1564	22	6	targeted	target	VERB
ijtc-1564	22	7	macroeconomic	macroeconomic	ADJ
ijtc-1564	22	8	benefits	benefit	NOUN
ijtc-1564	22	9	include	include	VERB
ijtc-1564	22	10	but	but	CCONJ
ijtc-1564	22	11	are	be	AUX
ijtc-1564	22	12	not	not	PART
ijtc-1564	22	13	limited	limit	VERB
ijtc-1564	22	14	to	to	ADP
ijtc-1564	22	15	aiding	aid	VERB
ijtc-1564	22	16	labor	labor	NOUN
ijtc-1564	22	17	,	,	PUNCT
ijtc-1564	22	18	development	development	NOUN
ijtc-1564	22	19	of	of	ADP
ijtc-1564	22	20	money	money	NOUN
ijtc-1564	22	21	markets	market	NOUN
ijtc-1564	22	22	,	,	PUNCT
ijtc-1564	22	23	and	and	CCONJ
ijtc-1564	22	24	capital	capital	NOUN
ijtc-1564	22	25	markets	market	NOUN
ijtc-1564	22	26	,	,	PUNCT
ijtc-1564	22	27	among	among	ADP
ijtc-1564	22	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	22	29	mailto:ibrahim.yadeyinka@gmail.com	mailto:ibrahim.yadeyinka@gmail.com	NOUN
ijtc-1564	23	1	https://doi.org/10.61194/ijtc.v5i4.1564	https://doi.org/10.61194/ijtc.v5i4.1564	ADP
ijtc-1564	23	2	the	the	DET
ijtc-1564	23	3	impact	impact	NOUN
ijtc-1564	23	4	of	of	ADP
ijtc-1564	23	5	contribution	contribution	NOUN
ijtc-1564	23	6	density	density	NOUN
ijtc-1564	23	7	,	,	PUNCT
ijtc-1564	23	8	size	size	NOUN
ijtc-1564	23	9	,	,	PUNCT
ijtc-1564	23	10	idle	idle	ADJ
ijtc-1564	23	11	contributions	contribution	NOUN
ijtc-1564	23	12	,	,	PUNCT
ijtc-1564	23	13	and	and	CCONJ
ijtc-1564	23	14	pension	pension	NOUN
ijtc-1564	23	15	funds	fund	NOUN
ijtc-1564	23	16	’	'	PUNCT
ijtc-1564	23	17	performance	performance	NOUN
ijtc-1564	23	18	ibrahim	ibrahim	NOUN
ijtc-1564	23	19	,	,	PUNCT
ijtc-1564	23	20	rabiu	rabiu	NOUN
ijtc-1564	23	21	,	,	PUNCT
ijtc-1564	23	22	and	and	CCONJ
ijtc-1564	23	23	agbeyinka	agbeyinka	PROPN
ijtc-1564	23	24	2	2	NUM
ijtc-1564	23	25	|	|	ADV
ijtc-1564	23	26	ilomata	ilomata	PROPN
ijtc-1564	23	27	international	international	ADJ
ijtc-1564	23	28	journal	journal	NOUN
ijtc-1564	23	29	of	of	ADP
ijtc-1564	23	30	tax	tax	PROPN
ijtc-1564	23	31	&	&	CCONJ
ijtc-1564	23	32	accounting	account	VERB
ijtc-1564	23	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	23	34	others	other	NOUN
ijtc-1564	23	35	(	(	PUNCT
ijtc-1564	23	36	zubair	zubair	PROPN
ijtc-1564	23	37	,	,	PUNCT
ijtc-1564	23	38	2016	2016	NUM
ijtc-1564	23	39	)	)	PUNCT
ijtc-1564	23	40	.	.	PUNCT
ijtc-1564	24	1	before	before	ADP
ijtc-1564	24	2	the	the	DET
ijtc-1564	24	3	2004	2004	NUM
ijtc-1564	24	4	pension	pension	NOUN
ijtc-1564	24	5	reforms	reform	NOUN
ijtc-1564	24	6	,	,	PUNCT
ijtc-1564	24	7	the	the	DET
ijtc-1564	24	8	federal	federal	ADJ
ijtc-1564	24	9	and	and	CCONJ
ijtc-1564	24	10	state	state	NOUN
ijtc-1564	24	11	government	government	NOUN
ijtc-1564	24	12	's	's	PART
ijtc-1564	24	13	failure	failure	NOUN
ijtc-1564	24	14	to	to	PART
ijtc-1564	24	15	pay	pay	VERB
ijtc-1564	24	16	pensions	pension	NOUN
ijtc-1564	24	17	and	and	CCONJ
ijtc-1564	24	18	gratuities	gratuity	NOUN
ijtc-1564	24	19	on	on	ADP
ijtc-1564	24	20	time	time	NOUN
ijtc-1564	24	21	or	or	CCONJ
ijtc-1564	24	22	at	at	ADV
ijtc-1564	24	23	all	all	ADV
ijtc-1564	24	24	was	be	AUX
ijtc-1564	24	25	one	one	NUM
ijtc-1564	24	26	of	of	ADP
ijtc-1564	24	27	the	the	DET
ijtc-1564	24	28	many	many	ADJ
ijtc-1564	24	29	problems	problem	NOUN
ijtc-1564	24	30	that	that	PRON
ijtc-1564	24	31	plagued	plague	VERB
ijtc-1564	24	32	nigeria	nigeria	PROPN
ijtc-1564	24	33	's	's	PART
ijtc-1564	24	34	pension	pension	NOUN
ijtc-1564	24	35	fund	fund	NOUN
ijtc-1564	24	36	administration	administration	NOUN
ijtc-1564	24	37	.	.	PUNCT
ijtc-1564	25	1	as	as	ADP
ijtc-1564	25	2	of	of	ADP
ijtc-1564	25	3	december	december	PROPN
ijtc-1564	25	4	2005	2005	NUM
ijtc-1564	25	5	,	,	PUNCT
ijtc-1564	25	6	for	for	ADP
ijtc-1564	25	7	example	example	NOUN
ijtc-1564	25	8	,	,	PUNCT
ijtc-1564	25	9	the	the	DET
ijtc-1564	25	10	backlog	backlog	NOUN
ijtc-1564	25	11	of	of	ADP
ijtc-1564	25	12	pensions	pension	NOUN
ijtc-1564	25	13	was	be	AUX
ijtc-1564	25	14	estimated	estimate	VERB
ijtc-1564	25	15	to	to	PART
ijtc-1564	25	16	be	be	AUX
ijtc-1564	25	17	at	at	ADP
ijtc-1564	25	18	n2.56	n2.56	NOUN
ijtc-1564	25	19	trillion	trillion	NUM
ijtc-1564	25	20	.	.	PUNCT
ijtc-1564	26	1	millions	million	NOUN
ijtc-1564	26	2	of	of	ADP
ijtc-1564	26	3	former	former	ADJ
ijtc-1564	26	4	nigerian	nigerian	ADJ
ijtc-1564	26	5	workers	worker	NOUN
ijtc-1564	26	6	live	live	VERB
ijtc-1564	26	7	in	in	ADP
ijtc-1564	26	8	extreme	extreme	ADJ
ijtc-1564	26	9	poverty	poverty	NOUN
ijtc-1564	26	10	and	and	CCONJ
ijtc-1564	26	11	are	be	AUX
ijtc-1564	26	12	frequently	frequently	ADV
ijtc-1564	26	13	neglected	neglect	VERB
ijtc-1564	26	14	and	and	CCONJ
ijtc-1564	26	15	underprovided	underprovided	ADJ
ijtc-1564	26	16	after	after	ADP
ijtc-1564	26	17	retirement	retirement	NOUN
ijtc-1564	26	18	,	,	PUNCT
ijtc-1564	26	19	making	make	VERB
ijtc-1564	26	20	pension	pension	NOUN
ijtc-1564	26	21	fund	fund	NOUN
ijtc-1564	26	22	management	management	NOUN
ijtc-1564	26	23	a	a	DET
ijtc-1564	26	24	difficult	difficult	ADJ
ijtc-1564	26	25	problem	problem	NOUN
ijtc-1564	26	26	.	.	PUNCT
ijtc-1564	27	1	(	(	PUNCT
ijtc-1564	27	2	iwegbu	iwegbu	X
ijtc-1564	27	3	,	,	PUNCT
ijtc-1564	27	4	2020	2020	NUM
ijtc-1564	27	5	)	)	PUNCT
ijtc-1564	27	6	.	.	PUNCT
ijtc-1564	28	1	it	it	PRON
ijtc-1564	28	2	is	be	AUX
ijtc-1564	28	3	no	no	DET
ijtc-1564	28	4	gainsaying	gainsay	VERB
ijtc-1564	28	5	that	that	SCONJ
ijtc-1564	28	6	before	before	ADP
ijtc-1564	28	7	the	the	DET
ijtc-1564	28	8	enactment	enactment	NOUN
ijtc-1564	28	9	of	of	ADP
ijtc-1564	28	10	the	the	DET
ijtc-1564	28	11	pension	pension	NOUN
ijtc-1564	28	12	reform	reform	NOUN
ijtc-1564	28	13	act	act	PROPN
ijtc-1564	28	14	2004	2004	NUM
ijtc-1564	28	15	,	,	PUNCT
ijtc-1564	28	16	the	the	DET
ijtc-1564	28	17	country	country	NOUN
ijtc-1564	28	18	had	have	AUX
ijtc-1564	28	19	operated	operate	VERB
ijtc-1564	28	20	a	a	DET
ijtc-1564	28	21	defined	define	VERB
ijtc-1564	28	22	benefit	benefit	NOUN
ijtc-1564	28	23	scheme	scheme	NOUN
ijtc-1564	28	24	that	that	PRON
ijtc-1564	28	25	was	be	AUX
ijtc-1564	28	26	largely	largely	ADV
ijtc-1564	28	27	unfunded	unfunded	ADJ
ijtc-1564	28	28	and	and	CCONJ
ijtc-1564	28	29	non	non	ADJ
ijtc-1564	28	30	-	-	NOUN
ijtc-1564	28	31	contributory	contributory	ADJ
ijtc-1564	28	32	,	,	PUNCT
ijtc-1564	28	33	and	and	CCONJ
ijtc-1564	28	34	at	at	ADP
ijtc-1564	28	35	the	the	DET
ijtc-1564	28	36	same	same	ADJ
ijtc-1564	28	37	time	time	NOUN
ijtc-1564	28	38	,	,	PUNCT
ijtc-1564	28	39	led	lead	VERB
ijtc-1564	28	40	to	to	ADP
ijtc-1564	28	41	massive	massive	ADJ
ijtc-1564	28	42	accumulation	accumulation	NOUN
ijtc-1564	28	43	of	of	ADP
ijtc-1564	28	44	pension	pension	NOUN
ijtc-1564	28	45	debt	debt	NOUN
ijtc-1564	28	46	over	over	ADP
ijtc-1564	28	47	time	time	NOUN
ijtc-1564	28	48	.	.	PUNCT
ijtc-1564	29	1	the	the	DET
ijtc-1564	29	2	scheme	scheme	NOUN
ijtc-1564	29	3	to	to	ADP
ijtc-1564	29	4	this	this	DET
ijtc-1564	29	5	end	end	NOUN
ijtc-1564	29	6	became	become	VERB
ijtc-1564	29	7	unsustainable	unsustainable	ADJ
ijtc-1564	29	8	essentially	essentially	ADV
ijtc-1564	29	9	because	because	SCONJ
ijtc-1564	29	10	of	of	ADP
ijtc-1564	29	11	the	the	DET
ijtc-1564	29	12	inability	inability	NOUN
ijtc-1564	29	13	of	of	ADP
ijtc-1564	29	14	the	the	DET
ijtc-1564	29	15	government	government	NOUN
ijtc-1564	29	16	to	to	PART
ijtc-1564	29	17	provide	provide	VERB
ijtc-1564	29	18	timely	timely	ADJ
ijtc-1564	29	19	and	and	CCONJ
ijtc-1564	29	20	adequate	adequate	ADJ
ijtc-1564	29	21	budgetary	budgetary	ADJ
ijtc-1564	29	22	provisions	provision	NOUN
ijtc-1564	29	23	and	and	CCONJ
ijtc-1564	29	24	increases	increase	NOUN
ijtc-1564	29	25	in	in	ADP
ijtc-1564	29	26	salaries	salary	NOUN
ijtc-1564	29	27	and	and	CCONJ
ijtc-1564	29	28	pensions	pension	NOUN
ijtc-1564	29	29	(	(	PUNCT
ijtc-1564	29	30	ajibola	ajibola	PROPN
ijtc-1564	29	31	,	,	PUNCT
ijtc-1564	29	32	2021	2021	NUM
ijtc-1564	29	33	)	)	PUNCT
ijtc-1564	29	34	.	.	PUNCT
ijtc-1564	30	1	pension	pension	NOUN
ijtc-1564	30	2	funds	fund	NOUN
ijtc-1564	30	3	must	must	AUX
ijtc-1564	30	4	be	be	AUX
ijtc-1564	30	5	prudently	prudently	ADV
ijtc-1564	30	6	administered	administer	VERB
ijtc-1564	30	7	firstly	firstly	ADV
ijtc-1564	30	8	because	because	SCONJ
ijtc-1564	30	9	of	of	ADP
ijtc-1564	30	10	the	the	DET
ijtc-1564	30	11	need	need	NOUN
ijtc-1564	30	12	to	to	PART
ijtc-1564	30	13	ameliorate	ameliorate	VERB
ijtc-1564	30	14	the	the	DET
ijtc-1564	30	15	conditions	condition	NOUN
ijtc-1564	30	16	of	of	ADP
ijtc-1564	30	17	the	the	DET
ijtc-1564	30	18	would	would	AUX
ijtc-1564	30	19	-	-	PUNCT
ijtc-1564	30	20	be	be	AUX
ijtc-1564	30	21	beneficiaries	beneficiary	NOUN
ijtc-1564	30	22	,	,	PUNCT
ijtc-1564	30	23	who	who	PRON
ijtc-1564	30	24	,	,	PUNCT
ijtc-1564	30	25	after	after	ADP
ijtc-1564	30	26	serving	serve	VERB
ijtc-1564	30	27	their	their	PRON
ijtc-1564	30	28	fatherland	fatherland	NOUN
ijtc-1564	30	29	in	in	ADP
ijtc-1564	30	30	various	various	ADJ
ijtc-1564	30	31	possible	possible	ADJ
ijtc-1564	30	32	ways	way	NOUN
ijtc-1564	30	33	or	or	CCONJ
ijtc-1564	30	34	after	after	ADP
ijtc-1564	30	35	rigorous	rigorous	ADJ
ijtc-1564	30	36	and	and	CCONJ
ijtc-1564	30	37	active	active	ADJ
ijtc-1564	30	38	services	service	NOUN
ijtc-1564	30	39	for	for	ADP
ijtc-1564	30	40	decades	decade	NOUN
ijtc-1564	30	41	,	,	PUNCT
ijtc-1564	30	42	deserve	deserve	VERB
ijtc-1564	30	43	to	to	PART
ijtc-1564	30	44	get	get	VERB
ijtc-1564	30	45	something	something	PRON
ijtc-1564	30	46	reasonable	reasonable	ADJ
ijtc-1564	30	47	to	to	PART
ijtc-1564	30	48	fall	fall	VERB
ijtc-1564	30	49	back	back	ADV
ijtc-1564	30	50	to	to	ADP
ijtc-1564	30	51	and	and	CCONJ
ijtc-1564	30	52	sustain	sustain	VERB
ijtc-1564	30	53	their	their	PRON
ijtc-1564	30	54	economic	economic	ADJ
ijtc-1564	30	55	or	or	CCONJ
ijtc-1564	30	56	financial	financial	ADJ
ijtc-1564	30	57	needs	need	NOUN
ijtc-1564	30	58	for	for	ADP
ijtc-1564	30	59	the	the	DET
ijtc-1564	30	60	rest	rest	NOUN
ijtc-1564	30	61	of	of	ADP
ijtc-1564	30	62	their	their	PRON
ijtc-1564	30	63	lives	life	NOUN
ijtc-1564	30	64	,	,	PUNCT
ijtc-1564	30	65	secondly	secondly	ADV
ijtc-1564	30	66	,	,	PUNCT
ijtc-1564	30	67	because	because	SCONJ
ijtc-1564	30	68	of	of	ADP
ijtc-1564	30	69	the	the	DET
ijtc-1564	30	70	tendencies	tendency	NOUN
ijtc-1564	30	71	of	of	ADP
ijtc-1564	30	72	these	these	DET
ijtc-1564	30	73	funds	fund	NOUN
ijtc-1564	30	74	to	to	PART
ijtc-1564	30	75	be	be	AUX
ijtc-1564	30	76	invested	invest	VERB
ijtc-1564	30	77	in	in	ADP
ijtc-1564	30	78	strategic	strategic	ADJ
ijtc-1564	30	79	sectors	sector	NOUN
ijtc-1564	30	80	of	of	ADP
ijtc-1564	30	81	the	the	DET
ijtc-1564	30	82	country	country	NOUN
ijtc-1564	30	83	’s	’s	PART
ijtc-1564	30	84	economy	economy	NOUN
ijtc-1564	30	85	,	,	PUNCT
ijtc-1564	30	86	to	to	PART
ijtc-1564	30	87	ensure	ensure	VERB
ijtc-1564	30	88	steady	steady	ADJ
ijtc-1564	30	89	development	development	NOUN
ijtc-1564	30	90	in	in	ADP
ijtc-1564	30	91	critical	critical	ADJ
ijtc-1564	30	92	sectors	sector	NOUN
ijtc-1564	30	93	of	of	ADP
ijtc-1564	30	94	the	the	DET
ijtc-1564	30	95	economy	economy	NOUN
ijtc-1564	30	96	.	.	PUNCT
ijtc-1564	31	1	several	several	ADJ
ijtc-1564	31	2	studies	study	NOUN
ijtc-1564	31	3	have	have	AUX
ijtc-1564	31	4	examined	examine	VERB
ijtc-1564	31	5	how	how	SCONJ
ijtc-1564	31	6	pension	pension	NOUN
ijtc-1564	31	7	funds	fund	NOUN
ijtc-1564	31	8	affect	affect	VERB
ijtc-1564	31	9	economic	economic	ADJ
ijtc-1564	31	10	growth	growth	NOUN
ijtc-1564	31	11	and	and	CCONJ
ijtc-1564	31	12	development	development	NOUN
ijtc-1564	31	13	and	and	CCONJ
ijtc-1564	31	14	impact	impact	NOUN
ijtc-1564	31	15	investment	investment	NOUN
ijtc-1564	31	16	performance	performance	NOUN
ijtc-1564	31	17	.	.	PUNCT
ijtc-1564	32	1	most	most	ADJ
ijtc-1564	32	2	of	of	ADP
ijtc-1564	32	3	the	the	DET
ijtc-1564	32	4	previous	previous	ADJ
ijtc-1564	32	5	studies	study	NOUN
ijtc-1564	32	6	,	,	PUNCT
ijtc-1564	32	7	such	such	ADJ
ijtc-1564	32	8	as	as	ADP
ijtc-1564	32	9	adesodun	adesodun	PROPN
ijtc-1564	32	10	and	and	CCONJ
ijtc-1564	32	11	rapheal	rapheal	ADJ
ijtc-1564	32	12	(	(	PUNCT
ijtc-1564	32	13	2020	2020	NUM
ijtc-1564	32	14	)	)	PUNCT
ijtc-1564	32	15	,	,	PUNCT
ijtc-1564	32	16	iwegbu	iwegbu	X
ijtc-1564	32	17	(	(	PUNCT
ijtc-1564	32	18	2020	2020	NUM
ijtc-1564	32	19	)	)	PUNCT
ijtc-1564	32	20	,	,	PUNCT
ijtc-1564	32	21	apriyanto	apriyanto	NOUN
ijtc-1564	32	22	and	and	CCONJ
ijtc-1564	32	23	firdiansjah	firdiansjah	PROPN
ijtc-1564	32	24	(	(	PUNCT
ijtc-1564	32	25	2021	2021	NUM
ijtc-1564	32	26	)	)	PUNCT
ijtc-1564	32	27	,	,	PUNCT
ijtc-1564	32	28	fapohunda	fapohunda	ADV
ijtc-1564	32	29	(	(	PUNCT
ijtc-1564	32	30	2021	2021	NUM
ijtc-1564	32	31	)	)	PUNCT
ijtc-1564	32	32	,	,	PUNCT
ijtc-1564	32	33	eme	eme	NOUN
ijtc-1564	32	34	and	and	CCONJ
ijtc-1564	32	35	uche	uche	PROPN
ijtc-1564	32	36	(	(	PUNCT
ijtc-1564	32	37	2021	2021	NUM
ijtc-1564	32	38	)	)	PUNCT
ijtc-1564	32	39	,	,	PUNCT
ijtc-1564	32	40	zubair	zubair	PROPN
ijtc-1564	32	41	(	(	PUNCT
ijtc-1564	32	42	2023	2023	NUM
ijtc-1564	32	43	)	)	PUNCT
ijtc-1564	32	44	,	,	PUNCT
ijtc-1564	32	45	abubkar	abubkar	NOUN
ijtc-1564	32	46	(	(	PUNCT
ijtc-1564	32	47	2023	2023	NUM
ijtc-1564	32	48	)	)	PUNCT
ijtc-1564	32	49	,	,	PUNCT
ijtc-1564	32	50	ibrahim	ibrahim	PROPN
ijtc-1564	32	51	et	et	PROPN
ijtc-1564	32	52	al	al	PROPN
ijtc-1564	32	53	.	.	PROPN
ijtc-1564	33	1	(	(	PUNCT
ijtc-1564	33	2	2024	2024	NUM
ijtc-1564	33	3	)	)	PUNCT
ijtc-1564	33	4	and	and	CCONJ
ijtc-1564	33	5	others	other	NOUN
ijtc-1564	33	6	that	that	PRON
ijtc-1564	33	7	examined	examine	VERB
ijtc-1564	33	8	the	the	DET
ijtc-1564	33	9	subject	subject	ADJ
ijtc-1564	33	10	matter	matter	NOUN
ijtc-1564	33	11	in	in	ADP
ijtc-1564	33	12	nigeria	nigeria	PROPN
ijtc-1564	33	13	did	do	AUX
ijtc-1564	33	14	not	not	PART
ijtc-1564	33	15	specifically	specifically	ADV
ijtc-1564	33	16	study	study	VERB
ijtc-1564	33	17	the	the	DET
ijtc-1564	33	18	impacts	impact	NOUN
ijtc-1564	33	19	of	of	ADP
ijtc-1564	33	20	contribution	contribution	NOUN
ijtc-1564	33	21	density	density	NOUN
ijtc-1564	33	22	,	,	PUNCT
ijtc-1564	33	23	idle	idle	ADJ
ijtc-1564	33	24	contribution	contribution	NOUN
ijtc-1564	33	25	and	and	CCONJ
ijtc-1564	33	26	contribution	contribution	NOUN
ijtc-1564	33	27	size	size	NOUN
ijtc-1564	33	28	about	about	ADP
ijtc-1564	33	29	pension	pension	NOUN
ijtc-1564	33	30	administrators	administrator	NOUN
ijtc-1564	33	31	performance	performance	NOUN
ijtc-1564	33	32	.	.	PUNCT
ijtc-1564	34	1	this	this	PRON
ijtc-1564	34	2	leaves	leave	VERB
ijtc-1564	34	3	the	the	DET
ijtc-1564	34	4	subject	subject	ADJ
ijtc-1564	34	5	matter	matter	NOUN
ijtc-1564	34	6	in	in	ADP
ijtc-1564	34	7	nigeria	nigeria	PROPN
ijtc-1564	34	8	unresearched	unresearched	ADJ
ijtc-1564	34	9	.	.	PUNCT
ijtc-1564	35	1	ezugwu	ezugwu	PROPN
ijtc-1564	35	2	and	and	CCONJ
ijtc-1564	35	3	itodo	itodo	PROPN
ijtc-1564	35	4	(	(	PUNCT
ijtc-1564	35	5	2020	2020	NUM
ijtc-1564	35	6	)	)	PUNCT
ijtc-1564	35	7	investigated	investigate	VERB
ijtc-1564	35	8	equity	equity	NOUN
ijtc-1564	35	9	,	,	PUNCT
ijtc-1564	35	10	which	which	PRON
ijtc-1564	35	11	accounted	account	VERB
ijtc-1564	35	12	for	for	ADP
ijtc-1564	35	13	the	the	DET
ijtc-1564	35	14	largest	large	ADJ
ijtc-1564	35	15	percentage	percentage	NOUN
ijtc-1564	35	16	of	of	ADP
ijtc-1564	35	17	the	the	DET
ijtc-1564	35	18	portfolio	portfolio	NOUN
ijtc-1564	35	19	and	and	CCONJ
ijtc-1564	35	20	yielded	yield	VERB
ijtc-1564	35	21	the	the	DET
ijtc-1564	35	22	highest	high	ADJ
ijtc-1564	35	23	return	return	NOUN
ijtc-1564	35	24	of	of	ADP
ijtc-1564	35	25	n2.8528	n2.8528	PROPN
ijtc-1564	35	26	billion	billion	NUM
ijtc-1564	35	27	.	.	PUNCT
ijtc-1564	36	1	they	they	PRON
ijtc-1564	36	2	note	note	VERB
ijtc-1564	36	3	that	that	SCONJ
ijtc-1564	36	4	the	the	DET
ijtc-1564	36	5	steady	steady	ADJ
ijtc-1564	36	6	rise	rise	NOUN
ijtc-1564	36	7	in	in	ADP
ijtc-1564	36	8	return	return	NOUN
ijtc-1564	36	9	over	over	ADP
ijtc-1564	36	10	time	time	NOUN
ijtc-1564	36	11	as	as	SCONJ
ijtc-1564	36	12	the	the	DET
ijtc-1564	36	13	weight	weight	NOUN
ijtc-1564	36	14	of	of	ADP
ijtc-1564	36	15	the	the	DET
ijtc-1564	36	16	portfolio	portfolio	NOUN
ijtc-1564	36	17	's	's	PART
ijtc-1564	36	18	asset	asset	NOUN
ijtc-1564	36	19	classes	class	NOUN
ijtc-1564	36	20	increases	increase	VERB
ijtc-1564	36	21	points	point	NOUN
ijtc-1564	36	22	to	to	ADP
ijtc-1564	36	23	a	a	DET
ijtc-1564	36	24	strong	strong	ADJ
ijtc-1564	36	25	correlation	correlation	NOUN
ijtc-1564	36	26	between	between	ADP
ijtc-1564	36	27	the	the	DET
ijtc-1564	36	28	magnitude	magnitude	NOUN
ijtc-1564	36	29	of	of	ADP
ijtc-1564	36	30	an	an	DET
ijtc-1564	36	31	asset	asset	NOUN
ijtc-1564	36	32	and	and	CCONJ
ijtc-1564	36	33	its	its	PRON
ijtc-1564	36	34	return	return	NOUN
ijtc-1564	36	35	.	.	PUNCT
ijtc-1564	37	1	past	past	ADP
ijtc-1564	37	2	studies	study	NOUN
ijtc-1564	37	3	on	on	ADP
ijtc-1564	37	4	the	the	DET
ijtc-1564	37	5	subject	subject	NOUN
ijtc-1564	37	6	matter	matter	NOUN
ijtc-1564	37	7	did	do	AUX
ijtc-1564	37	8	not	not	PART
ijtc-1564	37	9	specifically	specifically	ADV
ijtc-1564	37	10	study	study	VERB
ijtc-1564	37	11	the	the	DET
ijtc-1564	37	12	implications	implication	NOUN
ijtc-1564	37	13	of	of	ADP
ijtc-1564	37	14	pension	pension	NOUN
ijtc-1564	37	15	contribution	contribution	NOUN
ijtc-1564	37	16	density	density	NOUN
ijtc-1564	37	17	,	,	PUNCT
ijtc-1564	37	18	pension	pension	NOUN
ijtc-1564	37	19	idle	idle	ADJ
ijtc-1564	37	20	contribution	contribution	NOUN
ijtc-1564	37	21	,	,	PUNCT
ijtc-1564	37	22	and	and	CCONJ
ijtc-1564	37	23	pension	pension	NOUN
ijtc-1564	37	24	contribution	contribution	NOUN
ijtc-1564	37	25	size	size	NOUN
ijtc-1564	37	26	on	on	ADP
ijtc-1564	37	27	the	the	DET
ijtc-1564	37	28	investment	investment	NOUN
ijtc-1564	37	29	performance	performance	NOUN
ijtc-1564	37	30	of	of	ADP
ijtc-1564	37	31	pension	pension	NOUN
ijtc-1564	37	32	fund	fund	NOUN
ijtc-1564	37	33	administrators	administrator	NOUN
ijtc-1564	37	34	(	(	PUNCT
ijtc-1564	37	35	pfas	pfas	PROPN
ijtc-1564	37	36	)	)	PUNCT
ijtc-1564	37	37	in	in	ADP
ijtc-1564	37	38	nigeria	nigeria	PROPN
ijtc-1564	37	39	.	.	PUNCT
ijtc-1564	38	1	this	this	DET
ijtc-1564	38	2	study	study	NOUN
ijtc-1564	38	3	attempts	attempt	VERB
ijtc-1564	38	4	to	to	PART
ijtc-1564	38	5	answer	answer	VERB
ijtc-1564	38	6	three	three	NUM
ijtc-1564	38	7	issues	issue	NOUN
ijtc-1564	38	8	based	base	VERB
ijtc-1564	38	9	on	on	ADP
ijtc-1564	38	10	evidence	evidence	NOUN
ijtc-1564	38	11	from	from	ADP
ijtc-1564	38	12	nigeria	nigeria	PROPN
ijtc-1564	38	13	.	.	PUNCT
ijtc-1564	39	1	1	1	X
ijtc-1564	39	2	.	.	X
ijtc-1564	39	3	to	to	ADP
ijtc-1564	39	4	what	what	DET
ijtc-1564	39	5	extent	extent	NOUN
ijtc-1564	39	6	does	do	AUX
ijtc-1564	39	7	the	the	DET
ijtc-1564	39	8	pension	pension	NOUN
ijtc-1564	39	9	contribution	contribution	NOUN
ijtc-1564	39	10	density	density	NOUN
ijtc-1564	39	11	affect	affect	VERB
ijtc-1564	39	12	pfas	pfas	NOUN
ijtc-1564	39	13	’s	’s	PART
ijtc-1564	39	14	performance	performance	NOUN
ijtc-1564	39	15	in	in	ADP
ijtc-1564	39	16	nigeria	nigeria	PROPN
ijtc-1564	39	17	?	?	PUNCT
ijtc-1564	40	1	2	2	X
ijtc-1564	40	2	.	.	X
ijtc-1564	40	3	to	to	ADP
ijtc-1564	40	4	what	what	DET
ijtc-1564	40	5	extent	extent	NOUN
ijtc-1564	40	6	has	have	AUX
ijtc-1564	40	7	idle	idle	ADJ
ijtc-1564	40	8	contribution	contribution	NOUN
ijtc-1564	40	9	affected	affect	VERB
ijtc-1564	40	10	the	the	DET
ijtc-1564	40	11	performance	performance	NOUN
ijtc-1564	40	12	of	of	ADP
ijtc-1564	40	13	pfas	pfas	NOUN
ijtc-1564	40	14	in	in	ADP
ijtc-1564	40	15	nigeria	nigeria	PROPN
ijtc-1564	40	16	?	?	PUNCT
ijtc-1564	41	1	3	3	X
ijtc-1564	41	2	.	.	X
ijtc-1564	41	3	to	to	ADP
ijtc-1564	41	4	what	what	DET
ijtc-1564	41	5	extent	extent	NOUN
ijtc-1564	41	6	does	do	AUX
ijtc-1564	41	7	the	the	DET
ijtc-1564	41	8	pension	pension	NOUN
ijtc-1564	41	9	contribution	contribution	NOUN
ijtc-1564	41	10	size	size	NOUN
ijtc-1564	41	11	induce	induce	VERB
ijtc-1564	41	12	the	the	DET
ijtc-1564	41	13	performance	performance	NOUN
ijtc-1564	41	14	of	of	ADP
ijtc-1564	41	15	pfas	pfas	NOUN
ijtc-1564	41	16	in	in	ADP
ijtc-1564	41	17	nigeria	nigeria	PROPN
ijtc-1564	41	18	?	?	PUNCT
ijtc-1564	42	1	the	the	DET
ijtc-1564	42	2	research	research	NOUN
ijtc-1564	42	3	has	have	VERB
ijtc-1564	42	4	objectives	objective	NOUN
ijtc-1564	42	5	as	as	SCONJ
ijtc-1564	42	6	follows	follow	VERB
ijtc-1564	42	7	:	:	PUNCT
ijtc-1564	42	8	1	1	X
ijtc-1564	42	9	.	.	PUNCT
ijtc-1564	42	10	show	show	VERB
ijtc-1564	42	11	how	how	SCONJ
ijtc-1564	42	12	the	the	DET
ijtc-1564	42	13	density	density	NOUN
ijtc-1564	42	14	of	of	ADP
ijtc-1564	42	15	pension	pension	NOUN
ijtc-1564	42	16	contributions	contribution	NOUN
ijtc-1564	42	17	affects	affect	VERB
ijtc-1564	42	18	the	the	DET
ijtc-1564	42	19	pfas	pfas	NOUN
ijtc-1564	42	20	’	'	PUNCT
ijtc-1564	42	21	performance	performance	NOUN
ijtc-1564	42	22	in	in	ADP
ijtc-1564	42	23	nigeria	nigeria	PROPN
ijtc-1564	42	24	.	.	PUNCT
ijtc-1564	43	1	2	2	X
ijtc-1564	43	2	.	.	X
ijtc-1564	43	3	analyse	analyse	VERB
ijtc-1564	43	4	how	how	SCONJ
ijtc-1564	43	5	idle	idle	ADJ
ijtc-1564	43	6	contribution	contribution	NOUN
ijtc-1564	43	7	affected	affect	VERB
ijtc-1564	43	8	the	the	DET
ijtc-1564	43	9	performance	performance	NOUN
ijtc-1564	43	10	of	of	ADP
ijtc-1564	43	11	the	the	DET
ijtc-1564	43	12	pfas	pfas	NOUN
ijtc-1564	43	13	in	in	ADP
ijtc-1564	43	14	nigeria	nigeria	PROPN
ijtc-1564	43	15	.	.	PUNCT
ijtc-1564	44	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1564	44	2	the	the	DET
ijtc-1564	44	3	impact	impact	NOUN
ijtc-1564	44	4	of	of	ADP
ijtc-1564	44	5	contribution	contribution	NOUN
ijtc-1564	44	6	density	density	NOUN
ijtc-1564	44	7	,	,	PUNCT
ijtc-1564	44	8	size	size	NOUN
ijtc-1564	44	9	,	,	PUNCT
ijtc-1564	44	10	idle	idle	ADJ
ijtc-1564	44	11	contributions	contribution	NOUN
ijtc-1564	44	12	,	,	PUNCT
ijtc-1564	44	13	and	and	CCONJ
ijtc-1564	44	14	pension	pension	NOUN
ijtc-1564	44	15	funds	fund	NOUN
ijtc-1564	44	16	’	'	PUNCT
ijtc-1564	44	17	performance	performance	NOUN
ijtc-1564	44	18	ibrahim	ibrahim	NOUN
ijtc-1564	44	19	,	,	PUNCT
ijtc-1564	44	20	rabiu	rabiu	NOUN
ijtc-1564	44	21	,	,	PUNCT
ijtc-1564	44	22	and	and	CCONJ
ijtc-1564	44	23	agbeyinka	agbeyinka	PROPN
ijtc-1564	44	24	3	3	NUM
ijtc-1564	44	25	|	|	ADV
ijtc-1564	44	26	ilomata	ilomata	PROPN
ijtc-1564	44	27	international	international	ADJ
ijtc-1564	44	28	journal	journal	NOUN
ijtc-1564	44	29	of	of	ADP
ijtc-1564	44	30	tax	tax	PROPN
ijtc-1564	44	31	&	&	CCONJ
ijtc-1564	44	32	accounting	account	VERB
ijtc-1564	44	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	44	34	3	3	NUM
ijtc-1564	44	35	.	.	PUNCT
ijtc-1564	44	36	demonstrate	demonstrate	VERB
ijtc-1564	44	37	how	how	SCONJ
ijtc-1564	44	38	the	the	DET
ijtc-1564	44	39	pension	pension	NOUN
ijtc-1564	44	40	contribution	contribution	NOUN
ijtc-1564	44	41	size	size	NOUN
ijtc-1564	44	42	induces	induce	VERB
ijtc-1564	44	43	the	the	DET
ijtc-1564	44	44	performance	performance	NOUN
ijtc-1564	44	45	of	of	ADP
ijtc-1564	44	46	pfas	pfas	NOUN
ijtc-1564	44	47	in	in	ADP
ijtc-1564	44	48	nigeria	nigeria	PROPN
ijtc-1564	44	49	.	.	PUNCT
ijtc-1564	45	1	this	this	DET
ijtc-1564	45	2	study	study	NOUN
ijtc-1564	45	3	examines	examine	VERB
ijtc-1564	45	4	how	how	SCONJ
ijtc-1564	45	5	pension	pension	NOUN
ijtc-1564	45	6	contribution	contribution	NOUN
ijtc-1564	45	7	density	density	NOUN
ijtc-1564	45	8	,	,	PUNCT
ijtc-1564	45	9	idle	idle	ADJ
ijtc-1564	45	10	contribution	contribution	NOUN
ijtc-1564	45	11	,	,	PUNCT
ijtc-1564	45	12	and	and	CCONJ
ijtc-1564	45	13	contribution	contribution	NOUN
ijtc-1564	45	14	size	size	NOUN
ijtc-1564	45	15	have	have	AUX
ijtc-1564	45	16	induced	induce	VERB
ijtc-1564	45	17	the	the	DET
ijtc-1564	45	18	investment	investment	NOUN
ijtc-1564	45	19	performance	performance	NOUN
ijtc-1564	45	20	of	of	ADP
ijtc-1564	45	21	pfas	pfas	NOUN
ijtc-1564	45	22	in	in	ADP
ijtc-1564	45	23	nigeria	nigeria	PROPN
ijtc-1564	45	24	.	.	PUNCT
ijtc-1564	46	1	we	we	PRON
ijtc-1564	46	2	depict	depict	VERB
ijtc-1564	46	3	the	the	DET
ijtc-1564	46	4	conceptual	conceptual	ADJ
ijtc-1564	46	5	framework	framework	NOUN
ijtc-1564	46	6	that	that	PRON
ijtc-1564	46	7	shows	show	VERB
ijtc-1564	46	8	how	how	SCONJ
ijtc-1564	46	9	the	the	DET
ijtc-1564	46	10	investment	investment	NOUN
ijtc-1564	46	11	in	in	ADP
ijtc-1564	46	12	securities	security	NOUN
ijtc-1564	46	13	”	"	PUNCT
ijtc-1564	46	14	(	(	PUNCT
ijtc-1564	46	15	independent	independent	ADJ
ijtc-1564	46	16	variable	variable	NOUN
ijtc-1564	46	17	)	)	PUNCT
ijtc-1564	46	18	connects	connect	VERB
ijtc-1564	46	19	with	with	ADP
ijtc-1564	46	20	the	the	DET
ijtc-1564	46	21	pfas	pfas	NOUN
ijtc-1564	46	22	’	'	PUNCT
ijtc-1564	46	23	financial	financial	ADJ
ijtc-1564	46	24	performance	performance	NOUN
ijtc-1564	46	25	(	(	PUNCT
ijtc-1564	46	26	dependent	dependent	ADJ
ijtc-1564	46	27	variable	variable	NOUN
ijtc-1564	46	28	)	)	PUNCT
ijtc-1564	46	29	.	.	PUNCT
ijtc-1564	47	1	source	source	NOUN
ijtc-1564	47	2	:	:	PUNCT
ijtc-1564	47	3	researchers	researcher	NOUN
ijtc-1564	47	4	(	(	PUNCT
ijtc-1564	47	5	2024	2024	NUM
ijtc-1564	47	6	)	)	PUNCT
ijtc-1564	47	7	theory	theory	NOUN
ijtc-1564	47	8	of	of	ADP
ijtc-1564	47	9	capital	capital	NOUN
ijtc-1564	47	10	accumulation	accumulation	NOUN
ijtc-1564	47	11	capital	capital	NOUN
ijtc-1564	47	12	is	be	AUX
ijtc-1564	47	13	defined	define	VERB
ijtc-1564	47	14	essentially	essentially	ADV
ijtc-1564	47	15	as	as	ADP
ijtc-1564	47	16	economic	economic	ADJ
ijtc-1564	47	17	or	or	CCONJ
ijtc-1564	47	18	commercial	commercial	ADJ
ijtc-1564	47	19	asset	asset	NOUN
ijtc-1564	47	20	value	value	NOUN
ijtc-1564	47	21	that	that	PRON
ijtc-1564	47	22	is	be	AUX
ijtc-1564	47	23	derived	derive	VERB
ijtc-1564	47	24	,	,	PUNCT
ijtc-1564	47	25	“	"	PUNCT
ijtc-1564	47	26	in	in	ADP
ijtc-1564	47	27	this	this	DET
ijtc-1564	47	28	case	case	NOUN
ijtc-1564	47	29	,	,	PUNCT
ijtc-1564	47	30	from	from	ADP
ijtc-1564	47	31	infrastructural	infrastructural	ADJ
ijtc-1564	47	32	development	development	NOUN
ijtc-1564	47	33	.	.	PUNCT
ijtc-1564	48	1	capital	capital	NOUN
ijtc-1564	48	2	incorporates	incorporate	VERB
ijtc-1564	48	3	both	both	DET
ijtc-1564	48	4	power	power	NOUN
ijtc-1564	48	5	and	and	CCONJ
ijtc-1564	48	6	productivity	productivity	NOUN
ijtc-1564	48	7	(	(	PUNCT
ijtc-1564	48	8	nitzan	nitzan	NOUN
ijtc-1564	48	9	&	&	CCONJ
ijtc-1564	48	10	bichler	bichler	PROPN
ijtc-1564	48	11	,	,	PUNCT
ijtc-1564	48	12	2000	2000	NUM
ijtc-1564	48	13	)	)	PUNCT
ijtc-1564	48	14	.	.	PUNCT
ijtc-1564	49	1	marx	marx	PROPN
ijtc-1564	49	2	(	(	PUNCT
ijtc-1564	49	3	1867	1867	NUM
ijtc-1564	49	4	)	)	PUNCT
ijtc-1564	49	5	defines	define	VERB
ijtc-1564	49	6	capital	capital	NOUN
ijtc-1564	49	7	as	as	ADP
ijtc-1564	49	8	the	the	DET
ijtc-1564	49	9	means	mean	NOUN
ijtc-1564	49	10	of	of	ADP
ijtc-1564	49	11	production	production	NOUN
ijtc-1564	49	12	and	and	CCONJ
ijtc-1564	49	13	does	do	AUX
ijtc-1564	49	14	not	not	PART
ijtc-1564	49	15	undergo	undergo	VERB
ijtc-1564	49	16	any	any	DET
ijtc-1564	49	17	quantitative	quantitative	ADJ
ijtc-1564	49	18	alteration	alteration	NOUN
ijtc-1564	49	19	of	of	ADP
ijtc-1564	49	20	value	value	NOUN
ijtc-1564	49	21	in	in	ADP
ijtc-1564	49	22	the	the	DET
ijtc-1564	49	23	production	production	NOUN
ijtc-1564	49	24	process	process	NOUN
ijtc-1564	49	25	.	.	PUNCT
ijtc-1564	50	1	oluitan	oluitan	PROPN
ijtc-1564	50	2	and	and	CCONJ
ijtc-1564	50	3	falode	falode	ADJ
ijtc-1564	50	4	(	(	PUNCT
ijtc-1564	50	5	2020	2020	NUM
ijtc-1564	50	6	)	)	PUNCT
ijtc-1564	50	7	adopted	adopt	VERB
ijtc-1564	50	8	karl	karl	PROPN
ijtc-1564	50	9	marx	marx	PROPN
ijtc-1564	50	10	’s	’s	PART
ijtc-1564	50	11	capital	capital	NOUN
ijtc-1564	50	12	accumulation	accumulation	NOUN
ijtc-1564	50	13	as	as	ADP
ijtc-1564	50	14	the	the	DET
ijtc-1564	50	15	operation	operation	NOUN
ijtc-1564	50	16	whereby	whereby	SCONJ
ijtc-1564	50	17	profits	profit	NOUN
ijtc-1564	50	18	are	be	AUX
ijtc-1564	50	19	reinvested	reinveste	VERB
ijtc-1564	50	20	into	into	ADP
ijtc-1564	50	21	the	the	DET
ijtc-1564	50	22	economy	economy	NOUN
ijtc-1564	50	23	,	,	PUNCT
ijtc-1564	50	24	increasing	increase	VERB
ijtc-1564	50	25	the	the	DET
ijtc-1564	50	26	total	total	ADJ
ijtc-1564	50	27	quantity	quantity	NOUN
ijtc-1564	50	28	of	of	ADP
ijtc-1564	50	29	capital	capital	NOUN
ijtc-1564	50	30	.	.	PUNCT
ijtc-1564	51	1	marx	marx	PROPN
ijtc-1564	51	2	stressed	stress	VERB
ijtc-1564	51	3	capital	capital	NOUN
ijtc-1564	51	4	as	as	ADP
ijtc-1564	51	5	the	the	DET
ijtc-1564	51	6	expanding	expanding	NOUN
ijtc-1564	51	7	of	of	ADP
ijtc-1564	51	8	value	value	NOUN
ijtc-1564	51	9	,	,	PUNCT
ijtc-1564	51	10	which	which	PRON
ijtc-1564	51	11	means	mean	VERB
ijtc-1564	51	12	a	a	DET
ijtc-1564	51	13	sum	sum	NOUN
ijtc-1564	51	14	of	of	ADP
ijtc-1564	51	15	capital	capital	NOUN
ijtc-1564	51	16	,	,	PUNCT
ijtc-1564	51	17	usually	usually	ADV
ijtc-1564	51	18	expressed	express	VERB
ijtc-1564	51	19	in	in	ADP
ijtc-1564	51	20	money	money	NOUN
ijtc-1564	51	21	,	,	PUNCT
ijtc-1564	51	22	that	that	PRON
ijtc-1564	51	23	is	be	AUX
ijtc-1564	51	24	transformed	transform	VERB
ijtc-1564	51	25	through	through	ADP
ijtc-1564	51	26	human	human	ADJ
ijtc-1564	51	27	labor	labor	NOUN
ijtc-1564	51	28	into	into	ADP
ijtc-1564	51	29	a	a	DET
ijtc-1564	51	30	larger	large	ADJ
ijtc-1564	51	31	value	value	NOUN
ijtc-1564	51	32	and	and	CCONJ
ijtc-1564	51	33	extracted	extract	VERB
ijtc-1564	51	34	as	as	ADP
ijtc-1564	51	35	profits	profit	NOUN
ijtc-1564	51	36	.	.	PUNCT
ijtc-1564	52	1	marx	marx	PROPN
ijtc-1564	52	2	defined	define	VERB
ijtc-1564	52	3	capital	capital	NOUN
ijtc-1564	52	4	accumulation	accumulation	NOUN
ijtc-1564	52	5	as	as	ADP
ijtc-1564	52	6	employing	employ	VERB
ijtc-1564	52	7	surplus	surplus	NOUN
ijtc-1564	52	8	value	value	NOUN
ijtc-1564	52	9	and	and	CCONJ
ijtc-1564	52	10	reconverting	reconvert	VERB
ijtc-1564	52	11	it	it	PRON
ijtc-1564	52	12	to	to	ADP
ijtc-1564	52	13	capital	capital	NOUN
ijtc-1564	52	14	;	;	PUNCT
ijtc-1564	52	15	marx	marx	PROPN
ijtc-1564	52	16	further	far	ADV
ijtc-1564	52	17	explained	explain	VERB
ijtc-1564	52	18	that	that	SCONJ
ijtc-1564	52	19	the	the	DET
ijtc-1564	52	20	accumulation	accumulation	NOUN
ijtc-1564	52	21	of	of	ADP
ijtc-1564	52	22	surplus	surplus	ADJ
ijtc-1564	52	23	value	value	NOUN
ijtc-1564	52	24	indicates	indicate	VERB
ijtc-1564	52	25	the	the	DET
ijtc-1564	52	26	appropriation	appropriation	NOUN
ijtc-1564	52	27	of	of	ADP
ijtc-1564	52	28	unpaid	unpaid	ADJ
ijtc-1564	52	29	labor	labor	NOUN
ijtc-1564	52	30	to	to	PART
ijtc-1564	52	31	extend	extend	VERB
ijtc-1564	52	32	the	the	DET
ijtc-1564	52	33	appropriation	appropriation	NOUN
ijtc-1564	52	34	of	of	ADP
ijtc-1564	52	35	unpaid	unpaid	ADJ
ijtc-1564	52	36	labor	labor	NOUN
ijtc-1564	52	37	.	.	PUNCT
ijtc-1564	53	1	marxian	marxian	PROPN
ijtc-1564	53	2	theories	theory	NOUN
ijtc-1564	53	3	of	of	ADP
ijtc-1564	53	4	accumulation	accumulation	NOUN
ijtc-1564	53	5	and	and	CCONJ
ijtc-1564	53	6	crisis	crisis	NOUN
ijtc-1564	53	7	can	can	AUX
ijtc-1564	53	8	not	not	PART
ijtc-1564	53	9	be	be	AUX
ijtc-1564	53	10	based	base	VERB
ijtc-1564	53	11	on	on	ADP
ijtc-1564	53	12	real	real	ADJ
ijtc-1564	53	13	forces	force	NOUN
ijtc-1564	53	14	alone	alone	ADJ
ijtc-1564	53	15	but	but	CCONJ
ijtc-1564	53	16	need	need	VERB
ijtc-1564	53	17	to	to	PART
ijtc-1564	53	18	consider	consider	VERB
ijtc-1564	53	19	the	the	DET
ijtc-1564	53	20	interaction	interaction	NOUN
ijtc-1564	53	21	of	of	ADP
ijtc-1564	53	22	monetary	monetary	ADJ
ijtc-1564	53	23	and	and	CCONJ
ijtc-1564	53	24	real	real	ADJ
ijtc-1564	53	25	forces	force	NOUN
ijtc-1564	53	26	in	in	ADP
ijtc-1564	53	27	a	a	DET
ijtc-1564	53	28	concrete	concrete	ADJ
ijtc-1564	53	29	historical	historical	ADJ
ijtc-1564	53	30	analysis	analysis	NOUN
ijtc-1564	53	31	,	,	PUNCT
ijtc-1564	53	32	eckhard	eckhard	X
ijtc-1564	53	33	(	(	PUNCT
ijtc-1564	53	34	2002	2002	NUM
ijtc-1564	53	35	)	)	PUNCT
ijtc-1564	53	36	.	.	PUNCT
ijtc-1564	54	1	the	the	DET
ijtc-1564	54	2	real	real	ADJ
ijtc-1564	54	3	analysis	analysis	NOUN
ijtc-1564	54	4	is	be	AUX
ijtc-1564	54	5	based	base	VERB
ijtc-1564	54	6	on	on	ADP
ijtc-1564	54	7	the	the	DET
ijtc-1564	54	8	development	development	NOUN
ijtc-1564	54	9	of	of	ADP
ijtc-1564	54	10	the	the	DET
ijtc-1564	54	11	technical	technical	ADJ
ijtc-1564	54	12	conditions	condition	NOUN
ijtc-1564	54	13	of	of	ADP
ijtc-1564	54	14	production	production	NOUN
ijtc-1564	54	15	,	,	PUNCT
ijtc-1564	54	16	and	and	CCONJ
ijtc-1564	54	17	the	the	DET
ijtc-1564	54	18	development	development	NOUN
ijtc-1564	54	19	of	of	ADP
ijtc-1564	54	20	distribution	distribution	NOUN
ijtc-1564	54	21	determines	determine	VERB
ijtc-1564	54	22	the	the	DET
ijtc-1564	54	23	accumulation	accumulation	NOUN
ijtc-1564	54	24	path	path	NOUN
ijtc-1564	54	25	.	.	PUNCT
ijtc-1564	55	1	it	it	PRON
ijtc-1564	55	2	is	be	AUX
ijtc-1564	55	3	assumed	assume	VERB
ijtc-1564	55	4	that	that	SCONJ
ijtc-1564	55	5	capitalist	capitalist	ADJ
ijtc-1564	55	6	profits	profit	NOUN
ijtc-1564	55	7	limit	limit	VERB
ijtc-1564	55	8	accumulation	accumulation	NOUN
ijtc-1564	55	9	,	,	PUNCT
ijtc-1564	55	10	and	and	CCONJ
ijtc-1564	55	11	the	the	DET
ijtc-1564	55	12	rate	rate	NOUN
ijtc-1564	55	13	of	of	ADP
ijtc-1564	55	14	capitalist	capitalist	ADJ
ijtc-1564	55	15	savings	saving	NOUN
ijtc-1564	55	16	determines	determine	VERB
ijtc-1564	55	17	the	the	DET
ijtc-1564	55	18	accumulation	accumulation	NOUN
ijtc-1564	55	19	rate	rate	NOUN
ijtc-1564	55	20	.	.	PUNCT
ijtc-1564	56	1	marx	marx	PROPN
ijtc-1564	56	2	(	(	PUNCT
ijtc-1564	56	3	1894	1894	NUM
ijtc-1564	56	4	)	)	PUNCT
ijtc-1564	56	5	marx	marx	PROPN
ijtc-1564	56	6	’s	’s	PART
ijtc-1564	56	7	theory	theory	NOUN
ijtc-1564	56	8	of	of	ADP
ijtc-1564	56	9	capital	capital	NOUN
ijtc-1564	56	10	accumulation	accumulation	NOUN
ijtc-1564	56	11	and	and	CCONJ
ijtc-1564	56	12	growth	growth	NOUN
ijtc-1564	56	13	should	should	AUX
ijtc-1564	56	14	be	be	AUX
ijtc-1564	56	15	based	base	VERB
ijtc-1564	56	16	on	on	ADP
ijtc-1564	56	17	the	the	DET
ijtc-1564	56	18	principle	principle	NOUN
ijtc-1564	56	19	of	of	ADP
ijtc-1564	56	20	effective	effective	ADJ
ijtc-1564	56	21	demand	demand	NOUN
ijtc-1564	56	22	.	.	PUNCT
ijtc-1564	57	1	nitzan	nitzan	NOUN
ijtc-1564	57	2	and	and	CCONJ
ijtc-1564	57	3	bichler	bichl	ADJ
ijtc-1564	57	4	(	(	PUNCT
ijtc-1564	57	5	2000	2000	NUM
ijtc-1564	57	6	)	)	PUNCT
ijtc-1564	57	7	termed	term	VERB
ijtc-1564	57	8	capital	capital	NOUN
ijtc-1564	57	9	a	a	DET
ijtc-1564	57	10	function	function	NOUN
ijtc-1564	57	11	of	of	ADP
ijtc-1564	57	12	factor	factor	NOUN
ijtc-1564	57	13	inputs	input	NOUN
ijtc-1564	57	14	,	,	PUNCT
ijtc-1564	57	15	which	which	PRON
ijtc-1564	57	16	is	be	AUX
ijtc-1564	57	17	the	the	DET
ijtc-1564	57	18	number	number	NOUN
ijtc-1564	57	19	of	of	ADP
ijtc-1564	57	20	different	different	ADJ
ijtc-1564	57	21	factors	factor	NOUN
ijtc-1564	57	22	of	of	ADP
ijtc-1564	57	23	production	production	NOUN
ijtc-1564	57	24	labor	labor	NOUN
ijtc-1564	57	25	,	,	PUNCT
ijtc-1564	57	26	raw	raw	ADJ
ijtc-1564	57	27	materials	material	NOUN
ijtc-1564	57	28	,	,	PUNCT
ijtc-1564	57	29	and	and	CCONJ
ijtc-1564	57	30	capital	capital	NOUN
ijtc-1564	57	31	goods	good	NOUN
ijtc-1564	57	32	used	use	VERB
ijtc-1564	57	33	to	to	PART
ijtc-1564	57	34	produce	produce	VERB
ijtc-1564	57	35	that	that	DET
ijtc-1564	57	36	output	output	NOUN
ijtc-1564	57	37	.	.	PUNCT
ijtc-1564	58	1	capital	capital	NOUN
ijtc-1564	58	2	accumulation	accumulation	NOUN
ijtc-1564	58	3	is	be	AUX
ijtc-1564	58	4	an	an	DET
ijtc-1564	58	5	income	income	NOUN
ijtc-1564	58	6	-	-	PUNCT
ijtc-1564	58	7	generating	generate	VERB
ijtc-1564	58	8	fund	fund	NOUN
ijtc-1564	58	9	or	or	CCONJ
ijtc-1564	58	10	financial	financial	ADJ
ijtc-1564	58	11	wealth	wealth	NOUN
ijtc-1564	58	12	;	;	PUNCT
ijtc-1564	58	13	these	these	PRON
ijtc-1564	58	14	have	have	VERB
ijtc-1564	58	15	the	the	DET
ijtc-1564	58	16	stock	stock	NOUN
ijtc-1564	58	17	of	of	ADP
ijtc-1564	58	18	physical	physical	ADJ
ijtc-1564	58	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	59	1	the	the	DET
ijtc-1564	59	2	impact	impact	NOUN
ijtc-1564	59	3	of	of	ADP
ijtc-1564	59	4	contribution	contribution	NOUN
ijtc-1564	59	5	density	density	NOUN
ijtc-1564	59	6	,	,	PUNCT
ijtc-1564	59	7	size	size	NOUN
ijtc-1564	59	8	,	,	PUNCT
ijtc-1564	59	9	idle	idle	ADJ
ijtc-1564	59	10	contributions	contribution	NOUN
ijtc-1564	59	11	,	,	PUNCT
ijtc-1564	59	12	and	and	CCONJ
ijtc-1564	59	13	pension	pension	NOUN
ijtc-1564	59	14	funds	fund	NOUN
ijtc-1564	59	15	’	'	PUNCT
ijtc-1564	59	16	performance	performance	NOUN
ijtc-1564	59	17	ibrahim	ibrahim	NOUN
ijtc-1564	59	18	,	,	PUNCT
ijtc-1564	59	19	rabiu	rabiu	NOUN
ijtc-1564	59	20	,	,	PUNCT
ijtc-1564	59	21	and	and	CCONJ
ijtc-1564	59	22	agbeyinka	agbeyinka	NOUN
ijtc-1564	59	23	4	4	NUM
ijtc-1564	59	24	|	|	ADV
ijtc-1564	59	25	ilomata	ilomata	PROPN
ijtc-1564	59	26	international	international	ADJ
ijtc-1564	59	27	journal	journal	NOUN
ijtc-1564	59	28	of	of	ADP
ijtc-1564	59	29	tax	tax	PROPN
ijtc-1564	59	30	&	&	CCONJ
ijtc-1564	59	31	accounting	account	VERB
ijtc-1564	59	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	59	33	instruments	instrument	NOUN
ijtc-1564	59	34	or	or	CCONJ
ijtc-1564	59	35	capital	capital	NOUN
ijtc-1564	59	36	goods	good	NOUN
ijtc-1564	59	37	.	.	PUNCT
ijtc-1564	60	1	capital	capital	NOUN
ijtc-1564	60	2	goods	good	NOUN
ijtc-1564	60	3	are	be	AUX
ijtc-1564	60	4	funds	fund	NOUN
ijtc-1564	60	5	or	or	CCONJ
ijtc-1564	60	6	advances	advance	NOUN
ijtc-1564	60	7	whose	whose	DET
ijtc-1564	60	8	principal	principal	ADJ
ijtc-1564	60	9	role	role	NOUN
ijtc-1564	60	10	is	be	AUX
ijtc-1564	60	11	to	to	PART
ijtc-1564	60	12	'	'	PUNCT
ijtc-1564	60	13	assist	assist	VERB
ijtc-1564	60	14	'	'	PUNCT
ijtc-1564	60	15	with	with	ADP
ijtc-1564	60	16	the	the	DET
ijtc-1564	60	17	original	original	ADJ
ijtc-1564	60	18	factors	factor	NOUN
ijtc-1564	60	19	of	of	ADP
ijtc-1564	60	20	production	production	NOUN
ijtc-1564	60	21	labor	labor	NOUN
ijtc-1564	60	22	and	and	CCONJ
ijtc-1564	60	23	land	land	NOUN
ijtc-1564	60	24	.	.	PUNCT
ijtc-1564	61	1	the	the	DET
ijtc-1564	61	2	neoclassicist	neoclassicist	NOUN
ijtc-1564	61	3	or	or	CCONJ
ijtc-1564	61	4	marxist	marxist	NOUN
ijtc-1564	61	5	could	could	AUX
ijtc-1564	61	6	not	not	PART
ijtc-1564	61	7	clearly	clearly	ADV
ijtc-1564	61	8	define	define	VERB
ijtc-1564	61	9	what	what	PRON
ijtc-1564	61	10	is	be	AUX
ijtc-1564	61	11	being	be	AUX
ijtc-1564	61	12	accumulated	accumulate	VERB
ijtc-1564	61	13	,	,	PUNCT
ijtc-1564	61	14	which	which	PRON
ijtc-1564	61	15	is	be	AUX
ijtc-1564	61	16	a	a	DET
ijtc-1564	61	17	problem	problem	NOUN
ijtc-1564	61	18	,	,	PUNCT
ijtc-1564	61	19	but	but	CCONJ
ijtc-1564	61	20	it	it	PRON
ijtc-1564	61	21	is	be	AUX
ijtc-1564	61	22	assumed	assume	VERB
ijtc-1564	61	23	that	that	SCONJ
ijtc-1564	61	24	accumulation	accumulation	NOUN
ijtc-1564	61	25	could	could	AUX
ijtc-1564	61	26	be	be	AUX
ijtc-1564	61	27	measured	measure	VERB
ijtc-1564	61	28	in	in	ADP
ijtc-1564	61	29	material	material	NOUN
ijtc-1564	61	30	terms	term	NOUN
ijtc-1564	61	31	.	.	PUNCT
ijtc-1564	62	1	the	the	DET
ijtc-1564	62	2	development	development	NOUN
ijtc-1564	62	3	of	of	ADP
ijtc-1564	62	4	the	the	DET
ijtc-1564	62	5	profit	profit	NOUN
ijtc-1564	62	6	share	share	NOUN
ijtc-1564	62	7	positively	positively	ADV
ijtc-1564	62	8	influences	influence	VERB
ijtc-1564	62	9	capital	capital	NOUN
ijtc-1564	62	10	accumulation	accumulation	NOUN
ijtc-1564	62	11	and	and	CCONJ
ijtc-1564	62	12	capacity	capacity	NOUN
ijtc-1564	62	13	utilization	utilization	NOUN
ijtc-1564	62	14	and	and	CCONJ
ijtc-1564	62	15	negatively	negatively	ADV
ijtc-1564	62	16	influences	influence	VERB
ijtc-1564	62	17	the	the	DET
ijtc-1564	62	18	development	development	NOUN
ijtc-1564	62	19	of	of	ADP
ijtc-1564	62	20	the	the	DET
ijtc-1564	62	21	capital	capital	NOUN
ijtc-1564	62	22	potential	potential	ADJ
ijtc-1564	62	23	output	output	NOUN
ijtc-1564	62	24	-	-	PUNCT
ijtc-1564	62	25	ratio	ratio	NOUN
ijtc-1564	62	26	eckhard	eckhard	NOUN
ijtc-1564	62	27	(	(	PUNCT
ijtc-1564	62	28	2002	2002	NUM
ijtc-1564	62	29	)	)	PUNCT
ijtc-1564	62	30	.	.	PUNCT
ijtc-1564	63	1	the	the	DET
ijtc-1564	63	2	profit	profit	NOUN
ijtc-1564	63	3	share	share	NOUN
ijtc-1564	63	4	will	will	AUX
ijtc-1564	63	5	,	,	PUNCT
ijtc-1564	63	6	therefore	therefore	ADV
ijtc-1564	63	7	determine	determine	VERB
ijtc-1564	63	8	the	the	DET
ijtc-1564	63	9	rate	rate	NOUN
ijtc-1564	63	10	of	of	ADP
ijtc-1564	63	11	capital	capital	NOUN
ijtc-1564	63	12	accumulation	accumulation	NOUN
ijtc-1564	63	13	,	,	PUNCT
ijtc-1564	63	14	the	the	DET
ijtc-1564	63	15	rate	rate	NOUN
ijtc-1564	63	16	of	of	ADP
ijtc-1564	63	17	capacity	capacity	NOUN
ijtc-1564	63	18	utilization	utilization	NOUN
ijtc-1564	63	19	,	,	PUNCT
ijtc-1564	63	20	and	and	CCONJ
ijtc-1564	63	21	the	the	DET
ijtc-1564	63	22	interest	interest	NOUN
ijtc-1564	63	23	rate	rate	NOUN
ijtc-1564	63	24	.	.	PUNCT
ijtc-1564	64	1	the	the	DET
ijtc-1564	64	2	long	long	ADV
ijtc-1564	64	3	-	-	PUNCT
ijtc-1564	64	4	run	run	NOUN
ijtc-1564	64	5	accumulation	accumulation	NOUN
ijtc-1564	64	6	rate	rate	NOUN
ijtc-1564	64	7	is	be	AUX
ijtc-1564	64	8	measured	measure	VERB
ijtc-1564	64	9	as	as	ADP
ijtc-1564	64	10	the	the	DET
ijtc-1564	64	11	rate	rate	NOUN
ijtc-1564	64	12	of	of	ADP
ijtc-1564	64	13	growth	growth	NOUN
ijtc-1564	64	14	of	of	ADP
ijtc-1564	64	15	the	the	DET
ijtc-1564	64	16	capital	capital	NOUN
ijtc-1564	64	17	stock	stock	NOUN
ijtc-1564	64	18	(	(	PUNCT
ijtc-1564	64	19	k	k	NOUN
ijtc-1564	64	20	)	)	PUNCT
ijtc-1564	64	21	,	,	PUNCT
ijtc-1564	65	1	g=	g=	PROPN
ijtc-1564	65	2	∆k	∆k	PROPN
ijtc-1564	65	3	/	/	SYM
ijtc-1564	65	4	k	k	PROPN
ijtc-1564	65	5	determined	determine	VERB
ijtc-1564	65	6	by	by	ADP
ijtc-1564	65	7	the	the	DET
ijtc-1564	65	8	development	development	NOUN
ijtc-1564	65	9	of	of	ADP
ijtc-1564	65	10	the	the	DET
ijtc-1564	65	11	rate	rate	NOUN
ijtc-1564	65	12	of	of	ADP
ijtc-1564	65	13	profit	profit	NOUN
ijtc-1564	65	14	defined	define	VERB
ijtc-1564	65	15	as	as	ADP
ijtc-1564	65	16	the	the	DET
ijtc-1564	65	17	ratio	ratio	NOUN
ijtc-1564	65	18	of	of	ADP
ijtc-1564	65	19	annual	annual	ADJ
ijtc-1564	65	20	profits	profit	NOUN
ijtc-1564	65	21	(	(	PUNCT
ijtc-1564	65	22	π	π	NOUN
ijtc-1564	65	23	)	)	PUNCT
ijtc-1564	65	24	to	to	ADP
ijtc-1564	65	25	the	the	DET
ijtc-1564	65	26	capital	capital	NOUN
ijtc-1564	65	27	stock	stock	NOUN
ijtc-1564	65	28	r	r	PROPN
ijtc-1564	65	29	=	=	PROPN
ijtc-1564	65	30	π	π	X
ijtc-1564	65	31	/	/	SYM
ijtc-1564	65	32	k	k	NOUN
ijtc-1564	65	33	,	,	PUNCT
ijtc-1564	65	34	and	and	CCONJ
ijtc-1564	65	35	capitalist	capitalist	NOUN
ijtc-1564	65	36	’s	’s	PART
ijtc-1564	65	37	propensity	propensity	NOUN
ijtc-1564	65	38	to	to	PART
ijtc-1564	65	39	accumulate	accumulate	VERB
ijtc-1564	65	40	out	out	ADP
ijtc-1564	65	41	of	of	ADP
ijtc-1564	65	42	profits	profit	NOUN
ijtc-1564	65	43	a=	a=	ADJ
ijtc-1564	65	44	∆k/	∆k/	PROPN
ijtc-1564	65	45	π	π	PROPN
ijtc-1564	65	46	.	.	PUNCT
ijtc-1564	66	1	marx	marx	PROPN
ijtc-1564	66	2	's	's	PART
ijtc-1564	66	3	theory	theory	NOUN
ijtc-1564	66	4	accumulates	accumulate	VERB
ijtc-1564	66	5	capital	capital	NOUN
ijtc-1564	66	6	through	through	ADP
ijtc-1564	66	7	a	a	DET
ijtc-1564	66	8	circulation	circulation	NOUN
ijtc-1564	66	9	scheme	scheme	NOUN
ijtc-1564	66	10	,	,	PUNCT
ijtc-1564	66	11	(	(	PUNCT
ijtc-1564	66	12	m	m	NOUN
ijtc-1564	66	13	-	-	PUNCT
ijtc-1564	66	14	g	g	ADP
ijtc-1564	66	15	-	-	PUNCT
ijtc-1564	66	16	p	p	NOUN
ijtc-1564	66	17	-	-	PUNCT
ijtc-1564	66	18	p'-c'-m	p'-c'-m	NOUN
ijtc-1564	66	19	'	'	PUNCT
ijtc-1564	66	20	)	)	PUNCT
ijtc-1564	66	21	,	,	PUNCT
ijtc-1564	66	22	where	where	SCONJ
ijtc-1564	66	23	financial	financial	ADJ
ijtc-1564	66	24	capital	capital	NOUN
ijtc-1564	66	25	(	(	PUNCT
ijtc-1564	66	26	money	money	NOUN
ijtc-1564	66	27	m	m	PROPN
ijtc-1564	66	28	)	)	PUNCT
ijtc-1564	66	29	,	,	PUNCT
ijtc-1564	66	30	turns	turn	VERB
ijtc-1564	66	31	into	into	ADP
ijtc-1564	66	32	commercial	commercial	ADJ
ijtc-1564	66	33	capital	capital	NOUN
ijtc-1564	66	34	(	(	PUNCT
ijtc-1564	66	35	commodities	commodity	NOUN
ijtc-1564	66	36	c	c	NOUN
ijtc-1564	66	37	)	)	PUNCT
ijtc-1564	66	38	,	,	PUNCT
ijtc-1564	66	39	to	to	PART
ijtc-1564	66	40	be	be	AUX
ijtc-1564	66	41	made	make	VERB
ijtc-1564	66	42	into	into	ADP
ijtc-1564	66	43	industrial	industrial	ADJ
ijtc-1564	66	44	capital	capital	NOUN
ijtc-1564	66	45	(	(	PUNCT
ijtc-1564	66	46	work	work	NOUN
ijtc-1564	66	47	in	in	ADP
ijtc-1564	66	48	progress	progress	NOUN
ijtc-1564	66	49	,	,	PUNCT
ijtc-1564	66	50	or	or	CCONJ
ijtc-1564	66	51	productive	productive	ADJ
ijtc-1564	66	52	capital	capital	NOUN
ijtc-1564	66	53	p	p	NOUN
ijtc-1564	66	54	)	)	PUNCT
ijtc-1564	66	55	,	,	PUNCT
ijtc-1564	66	56	producing	produce	VERB
ijtc-1564	66	57	more	more	ADJ
ijtc-1564	66	58	industrial	industrial	ADJ
ijtc-1564	66	59	capital	capital	NOUN
ijtc-1564	66	60	(	(	PUNCT
ijtc-1564	66	61	p	p	NOUN
ijtc-1564	66	62	'	'	PUNCT
ijtc-1564	66	63	)	)	PUNCT
ijtc-1564	66	64	,	,	PUNCT
ijtc-1564	66	65	converted	convert	VERB
ijtc-1564	66	66	again	again	ADV
ijtc-1564	66	67	into	into	ADP
ijtc-1564	66	68	commercial	commercial	ADJ
ijtc-1564	66	69	capital	capital	NOUN
ijtc-1564	66	70	(	(	PUNCT
ijtc-1564	66	71	more	more	ADJ
ijtc-1564	66	72	commodities	commodity	NOUN
ijtc-1564	66	73	c	c	NOUN
ijtc-1564	66	74	'	'	PUNCT
ijtc-1564	66	75	)	)	PUNCT
ijtc-1564	66	76	and	and	CCONJ
ijtc-1564	66	77	finally	finally	ADV
ijtc-1564	66	78	into	into	ADP
ijtc-1564	66	79	financial	financial	ADJ
ijtc-1564	66	80	capital	capital	NOUN
ijtc-1564	66	81	(	(	PUNCT
ijtc-1564	66	82	more	more	ADJ
ijtc-1564	66	83	money	money	NOUN
ijtc-1564	66	84	m	m	NOUN
ijtc-1564	66	85	'	'	PUNCT
ijtc-1564	66	86	)	)	PUNCT
ijtc-1564	67	1	(	(	PUNCT
ijtc-1564	67	2	nitzan	nitzan	NOUN
ijtc-1564	67	3	&	&	CCONJ
ijtc-1564	67	4	bichler	bichler	PROPN
ijtc-1564	67	5	,	,	PUNCT
ijtc-1564	67	6	2000	2000	NUM
ijtc-1564	67	7	)	)	PUNCT
ijtc-1564	67	8	.	.	PUNCT
ijtc-1564	68	1	the	the	DET
ijtc-1564	68	2	circulation	circulation	NOUN
ijtc-1564	68	3	scheme	scheme	NOUN
ijtc-1564	68	4	describes	describe	VERB
ijtc-1564	68	5	accumulation	accumulation	NOUN
ijtc-1564	68	6	in	in	ADP
ijtc-1564	68	7	backward	backward	ADJ
ijtc-1564	68	8	working	working	ADJ
ijtc-1564	68	9	terms	term	NOUN
ijtc-1564	68	10	because	because	SCONJ
ijtc-1564	68	11	profit	profit	NOUN
ijtc-1564	68	12	is	be	AUX
ijtc-1564	68	13	earned	earn	VERB
ijtc-1564	68	14	because	because	SCONJ
ijtc-1564	68	15	of	of	ADP
ijtc-1564	68	16	production	production	NOUN
ijtc-1564	68	17	,	,	PUNCT
ijtc-1564	68	18	making	make	VERB
ijtc-1564	68	19	accumulation	accumulation	NOUN
ijtc-1564	68	20	the	the	DET
ijtc-1564	68	21	end	end	NOUN
ijtc-1564	68	22	of	of	ADP
ijtc-1564	68	23	the	the	DET
ijtc-1564	68	24	process	process	NOUN
ijtc-1564	68	25	,	,	PUNCT
ijtc-1564	68	26	to	to	PART
ijtc-1564	68	27	be	be	AUX
ijtc-1564	68	28	measured	measure	VERB
ijtc-1564	68	29	in	in	ADP
ijtc-1564	68	30	units	unit	NOUN
ijtc-1564	68	31	of	of	ADP
ijtc-1564	68	32	'	'	PUNCT
ijtc-1564	68	33	dead	dead	ADJ
ijtc-1564	68	34	labor	labor	NOUN
ijtc-1564	68	35	.	.	PUNCT
ijtc-1564	68	36	'	'	PUNCT
ijtc-1564	69	1	absentee	absentee	NOUN
ijtc-1564	69	2	ownership	ownership	NOUN
ijtc-1564	69	3	reversed	reverse	VERB
ijtc-1564	69	4	this	this	DET
ijtc-1564	69	5	order	order	NOUN
ijtc-1564	69	6	,	,	PUNCT
ijtc-1564	69	7	turning	turn	VERB
ijtc-1564	69	8	accumulation	accumulation	NOUN
ijtc-1564	69	9	into	into	ADP
ijtc-1564	69	10	a	a	DET
ijtc-1564	69	11	forward	forward	ADV
ijtc-1564	69	12	-	-	PUNCT
ijtc-1564	69	13	looking	look	VERB
ijtc-1564	69	14	process	process	NOUN
ijtc-1564	69	15	.	.	PUNCT
ijtc-1564	70	1	the	the	DET
ijtc-1564	70	2	value	value	NOUN
ijtc-1564	70	3	of	of	ADP
ijtc-1564	70	4	a	a	DET
ijtc-1564	70	5	corporation	corporation	NOUN
ijtc-1564	70	6	,	,	PUNCT
ijtc-1564	70	7	measured	measure	VERB
ijtc-1564	70	8	by	by	ADP
ijtc-1564	70	9	its	its	PRON
ijtc-1564	70	10	capitalization	capitalization	NOUN
ijtc-1564	70	11	on	on	ADP
ijtc-1564	70	12	the	the	DET
ijtc-1564	70	13	bond	bond	NOUN
ijtc-1564	70	14	and	and	CCONJ
ijtc-1564	70	15	stock	stock	NOUN
ijtc-1564	70	16	markets	market	NOUN
ijtc-1564	70	17	,	,	PUNCT
ijtc-1564	70	18	reflects	reflect	VERB
ijtc-1564	70	19	not	not	PART
ijtc-1564	70	20	its	its	PRON
ijtc-1564	70	21	past	past	ADJ
ijtc-1564	70	22	profit	profit	NOUN
ijtc-1564	70	23	and	and	CCONJ
ijtc-1564	70	24	interest	interest	NOUN
ijtc-1564	70	25	,	,	PUNCT
ijtc-1564	70	26	but	but	CCONJ
ijtc-1564	70	27	what	what	PRON
ijtc-1564	70	28	it	it	PRON
ijtc-1564	70	29	is	be	AUX
ijtc-1564	70	30	expected	expect	VERB
ijtc-1564	70	31	to	to	PART
ijtc-1564	70	32	earn	earn	VERB
ijtc-1564	70	33	in	in	ADP
ijtc-1564	70	34	the	the	DET
ijtc-1564	70	35	future	future	NOUN
ijtc-1564	70	36	(	(	PUNCT
ijtc-1564	70	37	nitzan	nitzan	NOUN
ijtc-1564	70	38	&	&	CCONJ
ijtc-1564	70	39	bichler	bichler	PROPN
ijtc-1564	70	40	,	,	PUNCT
ijtc-1564	70	41	2000	2000	NUM
ijtc-1564	70	42	)	)	PUNCT
ijtc-1564	70	43	.	.	PUNCT
ijtc-1564	71	1	to	to	PART
ijtc-1564	71	2	demonstrate	demonstrate	VERB
ijtc-1564	71	3	this	this	PRON
ijtc-1564	71	4	,	,	PUNCT
ijtc-1564	71	5	we	we	PRON
ijtc-1564	71	6	adopt	adopt	VERB
ijtc-1564	71	7	the	the	DET
ijtc-1564	71	8	capital	capital	NOUN
ijtc-1564	71	9	accumulation	accumulation	NOUN
ijtc-1564	71	10	theory	theory	NOUN
ijtc-1564	71	11	,	,	PUNCT
ijtc-1564	71	12	according	accord	VERB
ijtc-1564	71	13	to	to	ADP
ijtc-1564	71	14	past	past	ADJ
ijtc-1564	71	15	studies	study	NOUN
ijtc-1564	71	16	,	,	PUNCT
ijtc-1564	71	17	including	include	VERB
ijtc-1564	71	18	venkatesh	venkatesh	NOUN
ijtc-1564	71	19	and	and	CCONJ
ijtc-1564	71	20	vanishree	vanishree	PROPN
ijtc-1564	71	21	(	(	PUNCT
ijtc-1564	71	22	2021	2021	NUM
ijtc-1564	71	23	)	)	PUNCT
ijtc-1564	71	24	and	and	CCONJ
ijtc-1564	71	25	hassanudin	hassanudin	VERB
ijtc-1564	71	26	et	et	PROPN
ijtc-1564	71	27	al	al	PROPN
ijtc-1564	71	28	(	(	PUNCT
ijtc-1564	71	29	2023	2023	NUM
ijtc-1564	71	30	)	)	PUNCT
ijtc-1564	71	31	.	.	PUNCT
ijtc-1564	72	1	we	we	PRON
ijtc-1564	72	2	find	find	VERB
ijtc-1564	72	3	that	that	SCONJ
ijtc-1564	72	4	the	the	DET
ijtc-1564	72	5	contribution	contribution	NOUN
ijtc-1564	72	6	density	density	NOUN
ijtc-1564	72	7	,	,	PUNCT
ijtc-1564	72	8	idle	idle	ADJ
ijtc-1564	72	9	contribution	contribution	NOUN
ijtc-1564	72	10	,	,	PUNCT
ijtc-1564	72	11	contribution	contribution	NOUN
ijtc-1564	72	12	size	size	NOUN
ijtc-1564	72	13	,	,	PUNCT
ijtc-1564	72	14	total	total	ADJ
ijtc-1564	72	15	pension	pension	NOUN
ijtc-1564	72	16	fund	fund	NOUN
ijtc-1564	72	17	assets	asset	NOUN
ijtc-1564	72	18	,	,	PUNCT
ijtc-1564	72	19	and	and	CCONJ
ijtc-1564	72	20	leverage	leverage	NOUN
ijtc-1564	72	21	are	be	AUX
ijtc-1564	72	22	critical	critical	ADJ
ijtc-1564	72	23	in	in	ADP
ijtc-1564	72	24	determining	determine	VERB
ijtc-1564	72	25	investment	investment	NOUN
ijtc-1564	72	26	performance	performance	NOUN
ijtc-1564	72	27	.	.	PUNCT
ijtc-1564	73	1	a	a	DET
ijtc-1564	73	2	positive	positive	ADJ
ijtc-1564	73	3	coefficient	coefficient	NOUN
ijtc-1564	73	4	for	for	ADP
ijtc-1564	73	5	contribution	contribution	NOUN
ijtc-1564	73	6	density	density	NOUN
ijtc-1564	73	7	was	be	AUX
ijtc-1564	73	8	reported	report	VERB
ijtc-1564	73	9	for	for	ADP
ijtc-1564	73	10	the	the	DET
ijtc-1564	73	11	adopted	adopt	VERB
ijtc-1564	73	12	regressors	regressor	NOUN
ijtc-1564	73	13	.	.	PUNCT
ijtc-1564	74	1	this	this	PRON
ijtc-1564	74	2	implies	imply	VERB
ijtc-1564	74	3	that	that	SCONJ
ijtc-1564	74	4	the	the	DET
ijtc-1564	74	5	selected	select	VERB
ijtc-1564	74	6	pfas	pfas	NOUN
ijtc-1564	74	7	could	could	AUX
ijtc-1564	74	8	considerably	considerably	ADV
ijtc-1564	74	9	improve	improve	VERB
ijtc-1564	74	10	their	their	PRON
ijtc-1564	74	11	performance	performance	NOUN
ijtc-1564	74	12	if	if	SCONJ
ijtc-1564	74	13	credence	credence	NOUN
ijtc-1564	74	14	is	be	AUX
ijtc-1564	74	15	given	give	VERB
ijtc-1564	74	16	to	to	ADP
ijtc-1564	74	17	their	their	PRON
ijtc-1564	74	18	contribution	contribution	NOUN
ijtc-1564	74	19	density	density	NOUN
ijtc-1564	74	20	because	because	SCONJ
ijtc-1564	74	21	contribution	contribution	NOUN
ijtc-1564	74	22	density	density	NOUN
ijtc-1564	74	23	is	be	AUX
ijtc-1564	74	24	a	a	DET
ijtc-1564	74	25	key	key	ADJ
ijtc-1564	74	26	driver	driver	NOUN
ijtc-1564	74	27	of	of	ADP
ijtc-1564	74	28	a	a	DET
ijtc-1564	74	29	pfa	pfa	NOUN
ijtc-1564	74	30	's	's	PART
ijtc-1564	74	31	performance	performance	NOUN
ijtc-1564	74	32	.	.	PUNCT
ijtc-1564	75	1	the	the	DET
ijtc-1564	75	2	growth	growth	NOUN
ijtc-1564	75	3	opportunities	opportunity	NOUN
ijtc-1564	75	4	of	of	ADP
ijtc-1564	75	5	pfas	pfas	NOUN
ijtc-1564	75	6	depend	depend	VERB
ijtc-1564	75	7	to	to	ADP
ijtc-1564	75	8	some	some	DET
ijtc-1564	75	9	extent	extent	NOUN
ijtc-1564	75	10	on	on	ADP
ijtc-1564	75	11	contribution	contribution	NOUN
ijtc-1564	75	12	density	density	NOUN
ijtc-1564	75	13	.	.	PUNCT
ijtc-1564	76	1	we	we	PRON
ijtc-1564	76	2	recommend	recommend	VERB
ijtc-1564	76	3	measures	measure	NOUN
ijtc-1564	76	4	that	that	PRON
ijtc-1564	76	5	would	would	AUX
ijtc-1564	76	6	boost	boost	VERB
ijtc-1564	76	7	the	the	DET
ijtc-1564	76	8	growth	growth	NOUN
ijtc-1564	76	9	and	and	CCONJ
ijtc-1564	76	10	sustainability	sustainability	NOUN
ijtc-1564	76	11	of	of	ADP
ijtc-1564	76	12	pension	pension	NOUN
ijtc-1564	76	13	funds	fund	NOUN
ijtc-1564	76	14	,	,	PUNCT
ijtc-1564	76	15	securing	secure	VERB
ijtc-1564	76	16	better	well	ADJ
ijtc-1564	76	17	retirement	retirement	NOUN
ijtc-1564	76	18	outcomes	outcome	NOUN
ijtc-1564	76	19	for	for	ADP
ijtc-1564	76	20	contributors	contributor	NOUN
ijtc-1564	76	21	and	and	CCONJ
ijtc-1564	76	22	strengthening	strengthen	VERB
ijtc-1564	76	23	nigeria	nigeria	PROPN
ijtc-1564	76	24	’s	’s	PART
ijtc-1564	76	25	financial	financial	ADJ
ijtc-1564	76	26	ecosystem	ecosystem	NOUN
ijtc-1564	76	27	.	.	PUNCT
ijtc-1564	77	1	the	the	DET
ijtc-1564	77	2	following	follow	VERB
ijtc-1564	77	3	is	be	AUX
ijtc-1564	77	4	how	how	SCONJ
ijtc-1564	77	5	the	the	DET
ijtc-1564	77	6	other	other	ADJ
ijtc-1564	77	7	sections	section	NOUN
ijtc-1564	77	8	are	be	AUX
ijtc-1564	77	9	presented	present	VERB
ijtc-1564	77	10	:	:	PUNCT
ijtc-1564	77	11	section	section	NOUN
ijtc-1564	77	12	2	2	NUM
ijtc-1564	77	13	is	be	AUX
ijtc-1564	77	14	the	the	DET
ijtc-1564	77	15	method	method	NOUN
ijtc-1564	77	16	,	,	PUNCT
ijtc-1564	77	17	section	section	NOUN
ijtc-1564	77	18	3	3	NUM
ijtc-1564	77	19	presents	present	VERB
ijtc-1564	77	20	the	the	DET
ijtc-1564	77	21	result	result	NOUN
ijtc-1564	77	22	,	,	PUNCT
ijtc-1564	77	23	and	and	CCONJ
ijtc-1564	77	24	section	section	NOUN
ijtc-1564	77	25	4	4	NUM
ijtc-1564	77	26	presents	present	VERB
ijtc-1564	77	27	the	the	DET
ijtc-1564	77	28	conclusions	conclusion	NOUN
ijtc-1564	77	29	.	.	PUNCT
ijtc-1564	78	1	hypothesis	hypothesis	NOUN
ijtc-1564	78	2	development	development	NOUN
ijtc-1564	78	3	ibish	ibish	PROPN
ijtc-1564	78	4	et	et	PROPN
ijtc-1564	78	5	al	al	PROPN
ijtc-1564	78	6	.	.	PROPN
ijtc-1564	79	1	(	(	PUNCT
ijtc-1564	79	2	2020	2020	NUM
ijtc-1564	79	3	)	)	PUNCT
ijtc-1564	79	4	examine	examine	VERB
ijtc-1564	79	5	the	the	DET
ijtc-1564	79	6	evaluation	evaluation	NOUN
ijtc-1564	79	7	of	of	ADP
ijtc-1564	79	8	the	the	DET
ijtc-1564	79	9	financial	financial	ADJ
ijtc-1564	79	10	performance	performance	NOUN
ijtc-1564	79	11	of	of	ADP
ijtc-1564	79	12	pension	pension	NOUN
ijtc-1564	79	13	funds	fund	NOUN
ijtc-1564	79	14	in	in	ADP
ijtc-1564	79	15	kosovo	kosovo	PROPN
ijtc-1564	79	16	,	,	PUNCT
ijtc-1564	79	17	albania	albania	PROPN
ijtc-1564	79	18	,	,	PUNCT
ijtc-1564	79	19	and	and	CCONJ
ijtc-1564	79	20	north	north	NOUN
ijtc-1564	79	21	macedonia	macedonia	PROPN
ijtc-1564	79	22	.	.	PUNCT
ijtc-1564	80	1	the	the	DET
ijtc-1564	80	2	paper	paper	NOUN
ijtc-1564	80	3	revealed	reveal	VERB
ijtc-1564	80	4	that	that	SCONJ
ijtc-1564	80	5	increases	increase	NOUN
ijtc-1564	80	6	in	in	ADP
ijtc-1564	80	7	gross	gross	ADJ
ijtc-1564	80	8	domestic	domestic	ADJ
ijtc-1564	80	9	product	product	NOUN
ijtc-1564	80	10	(	(	PUNCT
ijtc-1564	80	11	gdp	gdp	NOUN
ijtc-1564	80	12	)	)	PUNCT
ijtc-1564	80	13	and	and	CCONJ
ijtc-1564	80	14	return	return	VERB
ijtc-1564	80	15	on	on	ADP
ijtc-1564	80	16	investment	investment	NOUN
ijtc-1564	80	17	have	have	AUX
ijtc-1564	80	18	positively	positively	ADV
ijtc-1564	80	19	influenced	influence	VERB
ijtc-1564	80	20	the	the	DET
ijtc-1564	80	21	performance	performance	NOUN
ijtc-1564	80	22	of	of	ADP
ijtc-1564	80	23	pension	pension	NOUN
ijtc-1564	80	24	funds	fund	NOUN
ijtc-1564	80	25	for	for	ADP
ijtc-1564	80	26	the	the	DET
ijtc-1564	80	27	countries	country	NOUN
ijtc-1564	80	28	.	.	PUNCT
ijtc-1564	81	1	krishna	krishna	PROPN
ijtc-1564	81	2	(	(	PUNCT
ijtc-1564	81	3	2020	2020	NUM
ijtc-1564	81	4	)	)	PUNCT
ijtc-1564	81	5	examined	examine	VERB
ijtc-1564	81	6	the	the	DET
ijtc-1564	81	7	performance	performance	NOUN
ijtc-1564	81	8	of	of	ADP
ijtc-1564	81	9	the	the	DET
ijtc-1564	81	10	listed	list	VERB
ijtc-1564	81	11	pfas	pfas	NOUN
ijtc-1564	81	12	in	in	ADP
ijtc-1564	81	13	india	india	PROPN
ijtc-1564	81	14	using	use	VERB
ijtc-1564	81	15	sharpe	sharpe	PROPN
ijtc-1564	81	16	,	,	PUNCT
ijtc-1564	81	17	treynor	treynor	NOUN
ijtc-1564	81	18	,	,	PUNCT
ijtc-1564	81	19	and	and	CCONJ
ijtc-1564	81	20	jensen	jensen	PROPN
ijtc-1564	81	21	’s	’s	PART
ijtc-1564	81	22	alpha	alpha	NOUN
ijtc-1564	81	23	as	as	ADP
ijtc-1564	81	24	risk	risk	NOUN
ijtc-1564	81	25	-	-	PUNCT
ijtc-1564	81	26	adjusted	adjust	VERB
ijtc-1564	81	27	measures	measure	NOUN
ijtc-1564	81	28	.	.	PUNCT
ijtc-1564	82	1	they	they	PRON
ijtc-1564	82	2	found	find	VERB
ijtc-1564	82	3	that	that	SCONJ
ijtc-1564	82	4	the	the	DET
ijtc-1564	82	5	pension	pension	NOUN
ijtc-1564	82	6	funds	fund	NOUN
ijtc-1564	82	7	ltd	ltd	PROPN
ijtc-1564	82	8	has	have	VERB
ijtc-1564	82	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1564	82	10	the	the	DET
ijtc-1564	82	11	impact	impact	NOUN
ijtc-1564	82	12	of	of	ADP
ijtc-1564	82	13	contribution	contribution	NOUN
ijtc-1564	82	14	density	density	NOUN
ijtc-1564	82	15	,	,	PUNCT
ijtc-1564	82	16	size	size	NOUN
ijtc-1564	82	17	,	,	PUNCT
ijtc-1564	82	18	idle	idle	ADJ
ijtc-1564	82	19	contributions	contribution	NOUN
ijtc-1564	82	20	,	,	PUNCT
ijtc-1564	82	21	and	and	CCONJ
ijtc-1564	82	22	pension	pension	NOUN
ijtc-1564	82	23	funds	fund	NOUN
ijtc-1564	82	24	’	'	PUNCT
ijtc-1564	82	25	performance	performance	NOUN
ijtc-1564	82	26	ibrahim	ibrahim	NOUN
ijtc-1564	82	27	,	,	PUNCT
ijtc-1564	82	28	rabiu	rabiu	NOUN
ijtc-1564	82	29	,	,	PUNCT
ijtc-1564	82	30	and	and	CCONJ
ijtc-1564	82	31	agbeyinka	agbeyinka	NOUN
ijtc-1564	82	32	5	5	NUM
ijtc-1564	82	33	|	|	ADV
ijtc-1564	82	34	ilomata	ilomata	PROPN
ijtc-1564	82	35	international	international	ADJ
ijtc-1564	82	36	journal	journal	NOUN
ijtc-1564	82	37	of	of	ADP
ijtc-1564	82	38	tax	tax	PROPN
ijtc-1564	82	39	&	&	CCONJ
ijtc-1564	82	40	accounting	accounting	PROPN
ijtc-1564	82	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	82	42	dominated	dominate	VERB
ijtc-1564	82	43	and	and	CCONJ
ijtc-1564	82	44	performed	perform	VERB
ijtc-1564	82	45	better	well	ADV
ijtc-1564	82	46	than	than	ADP
ijtc-1564	82	47	other	other	ADJ
ijtc-1564	82	48	pfas	pfas	NOUN
ijtc-1564	82	49	under	under	ADP
ijtc-1564	82	50	sharpe	sharpe	PROPN
ijtc-1564	82	51	ratio	ratio	PROPN
ijtc-1564	82	52	&	&	CCONJ
ijtc-1564	82	53	jensen	jensen	PROPN
ijtc-1564	82	54	’s	’s	PART
ijtc-1564	82	55	performance	performance	NOUN
ijtc-1564	82	56	measures	measure	NOUN
ijtc-1564	82	57	.	.	PUNCT
ijtc-1564	83	1	bojana	bojana	PROPN
ijtc-1564	83	2	et	et	PROPN
ijtc-1564	83	3	al	al	PROPN
ijtc-1564	83	4	.	.	PROPN
ijtc-1564	84	1	(	(	PUNCT
ijtc-1564	84	2	2019	2019	NUM
ijtc-1564	84	3	)	)	PUNCT
ijtc-1564	84	4	examined	examine	VERB
ijtc-1564	84	5	the	the	DET
ijtc-1564	84	6	performance	performance	NOUN
ijtc-1564	84	7	of	of	ADP
ijtc-1564	84	8	pension	pension	NOUN
ijtc-1564	84	9	funds	fund	NOUN
ijtc-1564	84	10	in	in	ADP
ijtc-1564	84	11	croatia	croatia	PROPN
ijtc-1564	84	12	and	and	CCONJ
ijtc-1564	84	13	discovered	discover	VERB
ijtc-1564	84	14	that	that	SCONJ
ijtc-1564	84	15	the	the	DET
ijtc-1564	84	16	efficiency	efficiency	NOUN
ijtc-1564	84	17	of	of	ADP
ijtc-1564	84	18	the	the	DET
ijtc-1564	84	19	pension	pension	NOUN
ijtc-1564	84	20	system	system	NOUN
ijtc-1564	84	21	has	have	VERB
ijtc-1564	84	22	a	a	DET
ijtc-1564	84	23	significant	significant	ADJ
ijtc-1564	84	24	impact	impact	NOUN
ijtc-1564	84	25	on	on	ADP
ijtc-1564	84	26	economic	economic	ADJ
ijtc-1564	84	27	growth	growth	NOUN
ijtc-1564	84	28	and	and	CCONJ
ijtc-1564	84	29	social	social	ADJ
ijtc-1564	84	30	cohesion	cohesion	NOUN
ijtc-1564	84	31	.	.	PUNCT
ijtc-1564	85	1	the	the	DET
ijtc-1564	85	2	paper	paper	NOUN
ijtc-1564	85	3	only	only	ADV
ijtc-1564	85	4	focused	focus	VERB
ijtc-1564	85	5	on	on	ADP
ijtc-1564	85	6	the	the	DET
ijtc-1564	85	7	technical	technical	ADJ
ijtc-1564	85	8	efficiency	efficiency	NOUN
ijtc-1564	85	9	of	of	ADP
ijtc-1564	85	10	mandatory	mandatory	ADJ
ijtc-1564	85	11	pension	pension	NOUN
ijtc-1564	85	12	funds	fund	NOUN
ijtc-1564	85	13	and	and	CCONJ
ijtc-1564	85	14	failed	fail	VERB
ijtc-1564	85	15	to	to	PART
ijtc-1564	85	16	consider	consider	VERB
ijtc-1564	85	17	other	other	ADJ
ijtc-1564	85	18	factors	factor	NOUN
ijtc-1564	85	19	that	that	PRON
ijtc-1564	85	20	may	may	AUX
ijtc-1564	85	21	influence	influence	VERB
ijtc-1564	85	22	the	the	DET
ijtc-1564	85	23	performance	performance	NOUN
ijtc-1564	85	24	of	of	ADP
ijtc-1564	85	25	pension	pension	NOUN
ijtc-1564	85	26	funds	fund	NOUN
ijtc-1564	85	27	.	.	PUNCT
ijtc-1564	86	1	benedictus	benedictus	PROPN
ijtc-1564	86	2	(	(	PUNCT
ijtc-1564	86	3	2020	2020	NUM
ijtc-1564	86	4	)	)	PUNCT
ijtc-1564	86	5	examined	examine	VERB
ijtc-1564	86	6	the	the	DET
ijtc-1564	86	7	factors	factor	NOUN
ijtc-1564	86	8	that	that	PRON
ijtc-1564	86	9	hinder	hinder	VERB
ijtc-1564	86	10	pension	pension	NOUN
ijtc-1564	86	11	fund	fund	NOUN
ijtc-1564	86	12	investment	investment	NOUN
ijtc-1564	86	13	in	in	ADP
ijtc-1564	86	14	infrastructure	infrastructure	NOUN
ijtc-1564	86	15	in	in	ADP
ijtc-1564	86	16	namibia	namibia	PROPN
ijtc-1564	86	17	.	.	PUNCT
ijtc-1564	87	1	he	he	PRON
ijtc-1564	87	2	discovered	discover	VERB
ijtc-1564	87	3	that	that	SCONJ
ijtc-1564	87	4	the	the	DET
ijtc-1564	87	5	lack	lack	NOUN
ijtc-1564	87	6	of	of	ADP
ijtc-1564	87	7	expertise	expertise	NOUN
ijtc-1564	87	8	,	,	PUNCT
ijtc-1564	87	9	regulation	regulation	NOUN
ijtc-1564	87	10	,	,	PUNCT
ijtc-1564	87	11	financial	financial	ADJ
ijtc-1564	87	12	instruments	instrument	NOUN
ijtc-1564	87	13	,	,	PUNCT
ijtc-1564	87	14	and	and	CCONJ
ijtc-1564	87	15	assets	asset	NOUN
ijtc-1564	87	16	that	that	PRON
ijtc-1564	87	17	march	march	VERB
ijtc-1564	87	18	pension	pension	NOUN
ijtc-1564	87	19	funds	fund	NOUN
ijtc-1564	87	20	are	be	AUX
ijtc-1564	87	21	the	the	DET
ijtc-1564	87	22	barriers	barrier	NOUN
ijtc-1564	87	23	to	to	ADP
ijtc-1564	87	24	pension	pension	NOUN
ijtc-1564	87	25	fund	fund	NOUN
ijtc-1564	87	26	investment	investment	NOUN
ijtc-1564	87	27	in	in	ADP
ijtc-1564	87	28	infrastructure	infrastructure	NOUN
ijtc-1564	87	29	.	.	PUNCT
ijtc-1564	88	1	kennedy	kennedy	PROPN
ijtc-1564	88	2	(	(	PUNCT
ijtc-1564	88	3	2021	2021	NUM
ijtc-1564	88	4	)	)	PUNCT
ijtc-1564	88	5	examined	examine	VERB
ijtc-1564	88	6	the	the	DET
ijtc-1564	88	7	effect	effect	NOUN
ijtc-1564	88	8	of	of	ADP
ijtc-1564	88	9	real	real	ADJ
ijtc-1564	88	10	estate	estate	NOUN
ijtc-1564	88	11	investments	investment	NOUN
ijtc-1564	88	12	on	on	ADP
ijtc-1564	88	13	the	the	DET
ijtc-1564	88	14	financial	financial	ADJ
ijtc-1564	88	15	performance	performance	NOUN
ijtc-1564	88	16	of	of	ADP
ijtc-1564	88	17	pension	pension	NOUN
ijtc-1564	88	18	funds	fund	NOUN
ijtc-1564	88	19	in	in	ADP
ijtc-1564	88	20	kenya	kenya	PROPN
ijtc-1564	88	21	and	and	CCONJ
ijtc-1564	88	22	found	find	VERB
ijtc-1564	88	23	that	that	SCONJ
ijtc-1564	88	24	assets	asset	NOUN
ijtc-1564	88	25	such	such	ADJ
ijtc-1564	88	26	as	as	ADP
ijtc-1564	88	27	real	real	ADJ
ijtc-1564	88	28	estate	estate	NOUN
ijtc-1564	88	29	fixed	fix	VERB
ijtc-1564	88	30	income	income	NOUN
ijtc-1564	88	31	and	and	CCONJ
ijtc-1564	88	32	equity	equity	NOUN
ijtc-1564	88	33	had	have	VERB
ijtc-1564	88	34	a	a	DET
ijtc-1564	88	35	positive	positive	ADJ
ijtc-1564	88	36	and	and	CCONJ
ijtc-1564	88	37	significant	significant	ADJ
ijtc-1564	88	38	effect	effect	NOUN
ijtc-1564	88	39	on	on	ADP
ijtc-1564	88	40	the	the	DET
ijtc-1564	88	41	performance	performance	NOUN
ijtc-1564	88	42	of	of	ADP
ijtc-1564	88	43	pension	pension	NOUN
ijtc-1564	88	44	funds	fund	NOUN
ijtc-1564	88	45	.	.	PUNCT
ijtc-1564	89	1	h1	h1	PROPN
ijtc-1564	89	2	:	:	PUNCT
ijtc-1564	89	3	the	the	DET
ijtc-1564	89	4	density	density	NOUN
ijtc-1564	89	5	of	of	ADP
ijtc-1564	89	6	pension	pension	NOUN
ijtc-1564	89	7	contributions	contribution	NOUN
ijtc-1564	89	8	dos	do	NOUN
ijtc-1564	89	9	does	do	AUX
ijtc-1564	89	10	not	not	PART
ijtc-1564	89	11	influence	influence	VERB
ijtc-1564	89	12	the	the	DET
ijtc-1564	89	13	performance	performance	NOUN
ijtc-1564	89	14	of	of	ADP
ijtc-1564	89	15	pfas	pfas	NOUN
ijtc-1564	89	16	in	in	ADP
ijtc-1564	89	17	nigeria	nigeria	PROPN
ijtc-1564	89	18	.	.	PUNCT
ijtc-1564	90	1	olweny	olweny	PROPN
ijtc-1564	90	2	(	(	PUNCT
ijtc-1564	90	3	2021	2021	NUM
ijtc-1564	90	4	)	)	PUNCT
ijtc-1564	90	5	examined	examine	VERB
ijtc-1564	90	6	the	the	DET
ijtc-1564	90	7	impact	impact	NOUN
ijtc-1564	90	8	of	of	ADP
ijtc-1564	90	9	capital	capital	NOUN
ijtc-1564	90	10	structure	structure	NOUN
ijtc-1564	90	11	theories	theory	NOUN
ijtc-1564	90	12	on	on	ADP
ijtc-1564	90	13	the	the	DET
ijtc-1564	90	14	management	management	NOUN
ijtc-1564	90	15	of	of	ADP
ijtc-1564	90	16	pension	pension	NOUN
ijtc-1564	90	17	funds	fund	NOUN
ijtc-1564	90	18	in	in	ADP
ijtc-1564	90	19	kenya	kenya	PROPN
ijtc-1564	90	20	,	,	PUNCT
ijtc-1564	90	21	concentrating	concentrate	VERB
ijtc-1564	90	22	on	on	ADP
ijtc-1564	90	23	stanbic	stanbic	ADJ
ijtc-1564	90	24	bank	bank	PROPN
ijtc-1564	90	25	group	group	PROPN
ijtc-1564	90	26	securities	security	NOUN
ijtc-1564	90	27	company	company	NOUN
ijtc-1564	90	28	limited	limit	VERB
ijtc-1564	90	29	.	.	PUNCT
ijtc-1564	91	1	the	the	DET
ijtc-1564	91	2	study	study	NOUN
ijtc-1564	91	3	's	's	PART
ijtc-1564	91	4	conclusions	conclusion	NOUN
ijtc-1564	91	5	indicate	indicate	VERB
ijtc-1564	91	6	that	that	SCONJ
ijtc-1564	91	7	desirable	desirable	ADJ
ijtc-1564	91	8	ratios	ratio	NOUN
ijtc-1564	91	9	and	and	CCONJ
ijtc-1564	91	10	propositions	proposition	NOUN
ijtc-1564	91	11	are	be	AUX
ijtc-1564	91	12	not	not	PART
ijtc-1564	91	13	directly	directly	ADV
ijtc-1564	91	14	correlated	correlate	VERB
ijtc-1564	91	15	with	with	ADP
ijtc-1564	91	16	the	the	DET
ijtc-1564	91	17	firm	firm	NOUN
ijtc-1564	91	18	's	's	PART
ijtc-1564	91	19	size	size	NOUN
ijtc-1564	91	20	or	or	CCONJ
ijtc-1564	91	21	value	value	NOUN
ijtc-1564	91	22	.	.	PUNCT
ijtc-1564	92	1	additionally	additionally	ADV
ijtc-1564	92	2	,	,	PUNCT
ijtc-1564	92	3	the	the	DET
ijtc-1564	92	4	report	report	NOUN
ijtc-1564	92	5	suggests	suggest	VERB
ijtc-1564	92	6	that	that	SCONJ
ijtc-1564	92	7	the	the	DET
ijtc-1564	92	8	tax	tax	NOUN
ijtc-1564	92	9	impact	impact	NOUN
ijtc-1564	92	10	be	be	AUX
ijtc-1564	92	11	considered	consider	VERB
ijtc-1564	92	12	and	and	CCONJ
ijtc-1564	92	13	that	that	SCONJ
ijtc-1564	92	14	the	the	DET
ijtc-1564	92	15	pension	pension	NOUN
ijtc-1564	92	16	plan	plan	NOUN
ijtc-1564	92	17	is	be	AUX
ijtc-1564	92	18	not	not	PART
ijtc-1564	92	19	doing	do	VERB
ijtc-1564	92	20	anything	anything	PRON
ijtc-1564	92	21	that	that	PRON
ijtc-1564	92	22	the	the	DET
ijtc-1564	92	23	shareholder	shareholder	NOUN
ijtc-1564	92	24	could	could	AUX
ijtc-1564	92	25	do	do	VERB
ijtc-1564	92	26	directly	directly	ADV
ijtc-1564	92	27	and	and	CCONJ
ijtc-1564	92	28	more	more	ADJ
ijtc-1564	92	29	tax	tax	NOUN
ijtc-1564	92	30	-	-	PUNCT
ijtc-1564	92	31	efficiently	efficiently	ADV
ijtc-1564	92	32	by	by	ADP
ijtc-1564	92	33	investing	invest	VERB
ijtc-1564	92	34	in	in	ADP
ijtc-1564	92	35	stocks	stock	NOUN
ijtc-1564	92	36	.	.	PUNCT
ijtc-1564	93	1	nwanna	nwanna	NOUN
ijtc-1564	93	2	and	and	CCONJ
ijtc-1564	93	3	ogbonna	ogbonna	NOUN
ijtc-1564	93	4	(	(	PUNCT
ijtc-1564	93	5	2022	2022	NUM
ijtc-1564	93	6	)	)	PUNCT
ijtc-1564	93	7	also	also	ADV
ijtc-1564	93	8	investigated	investigate	VERB
ijtc-1564	93	9	the	the	DET
ijtc-1564	93	10	development	development	NOUN
ijtc-1564	93	11	of	of	ADP
ijtc-1564	93	12	pension	pension	NOUN
ijtc-1564	93	13	management	management	NOUN
ijtc-1564	93	14	in	in	ADP
ijtc-1564	93	15	nigeria	nigeria	PROPN
ijtc-1564	93	16	and	and	CCONJ
ijtc-1564	93	17	its	its	PRON
ijtc-1564	93	18	economic	economic	ADJ
ijtc-1564	93	19	significance	significance	NOUN
ijtc-1564	93	20	.	.	PUNCT
ijtc-1564	94	1	the	the	DET
ijtc-1564	94	2	study	study	NOUN
ijtc-1564	94	3	found	find	VERB
ijtc-1564	94	4	that	that	SCONJ
ijtc-1564	94	5	pension	pension	NOUN
ijtc-1564	94	6	management	management	NOUN
ijtc-1564	94	7	,	,	PUNCT
ijtc-1564	94	8	as	as	SCONJ
ijtc-1564	94	9	measured	measure	VERB
ijtc-1564	94	10	by	by	ADP
ijtc-1564	94	11	the	the	DET
ijtc-1564	94	12	number	number	NOUN
ijtc-1564	94	13	of	of	ADP
ijtc-1564	94	14	retirement	retirement	NOUN
ijtc-1564	94	15	savings	saving	NOUN
ijtc-1564	94	16	accounts	account	NOUN
ijtc-1564	94	17	,	,	PUNCT
ijtc-1564	94	18	total	total	ADJ
ijtc-1564	94	19	pension	pension	NOUN
ijtc-1564	94	20	assets	asset	NOUN
ijtc-1564	94	21	,	,	PUNCT
ijtc-1564	94	22	and	and	CCONJ
ijtc-1564	94	23	pension	pension	NOUN
ijtc-1564	94	24	contributions	contribution	NOUN
ijtc-1564	94	25	,	,	PUNCT
ijtc-1564	94	26	significantly	significantly	ADV
ijtc-1564	94	27	enhanced	enhance	VERB
ijtc-1564	94	28	nigeria	nigeria	PROPN
ijtc-1564	94	29	's	's	PART
ijtc-1564	94	30	economic	economic	ADJ
ijtc-1564	94	31	growth	growth	NOUN
ijtc-1564	94	32	.	.	PUNCT
ijtc-1564	95	1	the	the	DET
ijtc-1564	95	2	report	report	NOUN
ijtc-1564	95	3	also	also	ADV
ijtc-1564	95	4	suggests	suggest	VERB
ijtc-1564	95	5	that	that	SCONJ
ijtc-1564	95	6	pension	pension	NOUN
ijtc-1564	95	7	management	management	NOUN
ijtc-1564	95	8	be	be	AUX
ijtc-1564	95	9	effectively	effectively	ADV
ijtc-1564	95	10	addressed	address	VERB
ijtc-1564	95	11	to	to	PART
ijtc-1564	95	12	address	address	VERB
ijtc-1564	95	13	the	the	DET
ijtc-1564	95	14	comparatively	comparatively	ADV
ijtc-1564	95	15	small	small	ADJ
ijtc-1564	95	16	number	number	NOUN
ijtc-1564	95	17	of	of	ADP
ijtc-1564	95	18	retirement	retirement	NOUN
ijtc-1564	95	19	savings	saving	NOUN
ijtc-1564	95	20	accounts	account	NOUN
ijtc-1564	95	21	in	in	ADP
ijtc-1564	95	22	nigeria	nigeria	PROPN
ijtc-1564	95	23	.	.	PUNCT
ijtc-1564	96	1	adesodun	adesodun	PROPN
ijtc-1564	96	2	and	and	CCONJ
ijtc-1564	96	3	raphael	raphael	PROPN
ijtc-1564	96	4	(	(	PUNCT
ijtc-1564	96	5	2022	2022	NUM
ijtc-1564	96	6	)	)	PUNCT
ijtc-1564	96	7	report	report	NOUN
ijtc-1564	96	8	pointed	point	VERB
ijtc-1564	96	9	out	out	ADP
ijtc-1564	96	10	that	that	SCONJ
ijtc-1564	96	11	the	the	DET
ijtc-1564	96	12	reform	reform	NOUN
ijtc-1564	96	13	mandates	mandate	NOUN
ijtc-1564	96	14	that	that	PRON
ijtc-1564	96	15	all	all	DET
ijtc-1564	96	16	employers	employer	NOUN
ijtc-1564	96	17	with	with	ADP
ijtc-1564	96	18	five	five	NUM
ijtc-1564	96	19	or	or	CCONJ
ijtc-1564	96	20	more	more	ADJ
ijtc-1564	96	21	workers	worker	NOUN
ijtc-1564	96	22	sign	sign	VERB
ijtc-1564	96	23	up	up	ADP
ijtc-1564	96	24	for	for	ADP
ijtc-1564	96	25	the	the	DET
ijtc-1564	96	26	program	program	NOUN
ijtc-1564	96	27	,	,	PUNCT
ijtc-1564	96	28	that	that	SCONJ
ijtc-1564	96	29	the	the	DET
ijtc-1564	96	30	number	number	NOUN
ijtc-1564	96	31	of	of	ADP
ijtc-1564	96	32	formal	formal	ADJ
ijtc-1564	96	33	and	and	CCONJ
ijtc-1564	96	34	informal	informal	ADJ
ijtc-1564	96	35	sector	sector	NOUN
ijtc-1564	96	36	members	member	NOUN
ijtc-1564	96	37	should	should	AUX
ijtc-1564	96	38	not	not	PART
ijtc-1564	96	39	fall	fall	VERB
ijtc-1564	96	40	below	below	ADP
ijtc-1564	96	41	25	25	NUM
ijtc-1564	96	42	million	million	NUM
ijtc-1564	96	43	,	,	PUNCT
ijtc-1564	96	44	that	that	PRON
ijtc-1564	96	45	pencom	pencom	VERB
ijtc-1564	96	46	as	as	SCONJ
ijtc-1564	96	47	it	it	PRON
ijtc-1564	96	48	currently	currently	ADV
ijtc-1564	96	49	stands	stand	VERB
ijtc-1564	96	50	is	be	AUX
ijtc-1564	96	51	unable	unable	ADJ
ijtc-1564	96	52	to	to	PART
ijtc-1564	96	53	collect	collect	VERB
ijtc-1564	96	54	and	and	CCONJ
ijtc-1564	96	55	handle	handle	VERB
ijtc-1564	96	56	the	the	DET
ijtc-1564	96	57	necessary	necessary	ADJ
ijtc-1564	96	58	data	datum	NOUN
ijtc-1564	96	59	,	,	PUNCT
ijtc-1564	96	60	and	and	CCONJ
ijtc-1564	96	61	that	that	SCONJ
ijtc-1564	96	62	an	an	DET
ijtc-1564	96	63	independent	independent	ADJ
ijtc-1564	96	64	central	central	ADJ
ijtc-1564	96	65	data	datum	NOUN
ijtc-1564	96	66	management	management	NOUN
ijtc-1564	96	67	authority	authority	NOUN
ijtc-1564	96	68	must	must	AUX
ijtc-1564	96	69	be	be	AUX
ijtc-1564	96	70	established	establish	VERB
ijtc-1564	96	71	.	.	PUNCT
ijtc-1564	97	1	additionally	additionally	ADV
ijtc-1564	97	2	,	,	PUNCT
ijtc-1564	97	3	it	it	PRON
ijtc-1564	97	4	was	be	AUX
ijtc-1564	97	5	recommended	recommend	VERB
ijtc-1564	97	6	that	that	SCONJ
ijtc-1564	97	7	pencom	pencom	NOUN
ijtc-1564	97	8	focus	focus	VERB
ijtc-1564	97	9	solely	solely	ADV
ijtc-1564	97	10	on	on	ADP
ijtc-1564	97	11	its	its	PRON
ijtc-1564	97	12	regulatory	regulatory	ADJ
ijtc-1564	97	13	role	role	NOUN
ijtc-1564	97	14	and	and	CCONJ
ijtc-1564	97	15	guarantee	guarantee	VERB
ijtc-1564	97	16	the	the	DET
ijtc-1564	97	17	compliance	compliance	NOUN
ijtc-1564	97	18	of	of	ADP
ijtc-1564	97	19	all	all	DET
ijtc-1564	97	20	parties	party	NOUN
ijtc-1564	97	21	involved	involve	VERB
ijtc-1564	97	22	,	,	PUNCT
ijtc-1564	97	23	establish	establish	VERB
ijtc-1564	97	24	a	a	DET
ijtc-1564	97	25	basic	basic	ADJ
ijtc-1564	97	26	registration	registration	NOUN
ijtc-1564	97	27	system	system	NOUN
ijtc-1564	97	28	,	,	PUNCT
ijtc-1564	97	29	revisit	revisit	VERB
ijtc-1564	97	30	service	service	NOUN
ijtc-1564	97	31	records	record	NOUN
ijtc-1564	97	32	in	in	ADP
ijtc-1564	97	33	the	the	DET
ijtc-1564	97	34	federal	federal	ADJ
ijtc-1564	97	35	and	and	CCONJ
ijtc-1564	97	36	state	state	NOUN
ijtc-1564	97	37	civil	civil	ADJ
ijtc-1564	97	38	services	service	NOUN
ijtc-1564	97	39	,	,	PUNCT
ijtc-1564	97	40	military	military	NOUN
ijtc-1564	97	41	,	,	PUNCT
ijtc-1564	97	42	and	and	CCONJ
ijtc-1564	97	43	paramilitary	paramilitary	ADJ
ijtc-1564	97	44	,	,	PUNCT
ijtc-1564	97	45	verify	verify	VERB
ijtc-1564	97	46	membership	membership	NOUN
ijtc-1564	97	47	records	record	NOUN
ijtc-1564	97	48	for	for	ADP
ijtc-1564	97	49	other	other	ADJ
ijtc-1564	97	50	formal	formal	ADJ
ijtc-1564	97	51	sectors	sector	NOUN
ijtc-1564	97	52	,	,	PUNCT
ijtc-1564	97	53	conduct	conduct	VERB
ijtc-1564	97	54	a	a	DET
ijtc-1564	97	55	census	census	NOUN
ijtc-1564	97	56	of	of	ADP
ijtc-1564	97	57	all	all	DET
ijtc-1564	97	58	informal	informal	ADJ
ijtc-1564	97	59	employers	employer	NOUN
ijtc-1564	97	60	and	and	CCONJ
ijtc-1564	97	61	contributors	contributor	NOUN
ijtc-1564	97	62	,	,	PUNCT
ijtc-1564	97	63	and	and	CCONJ
ijtc-1564	97	64	verify	verify	VERB
ijtc-1564	97	65	retiree	retiree	NOUN
ijtc-1564	97	66	records	record	NOUN
ijtc-1564	97	67	.	.	PUNCT
ijtc-1564	98	1	h2	h2	NOUN
ijtc-1564	98	2	:	:	PUNCT
ijtc-1564	98	3	the	the	DET
ijtc-1564	98	4	idle	idle	ADJ
ijtc-1564	98	5	contribution	contribution	NOUN
ijtc-1564	98	6	does	do	AUX
ijtc-1564	98	7	not	not	PART
ijtc-1564	98	8	affect	affect	VERB
ijtc-1564	98	9	the	the	DET
ijtc-1564	98	10	performance	performance	NOUN
ijtc-1564	98	11	of	of	ADP
ijtc-1564	98	12	pfas	pfas	NOUN
ijtc-1564	98	13	in	in	ADP
ijtc-1564	98	14	nigeria	nigeria	PROPN
ijtc-1564	98	15	.	.	PUNCT
ijtc-1564	99	1	ndum	ndum	PROPN
ijtc-1564	99	2	and	and	CCONJ
ijtc-1564	99	3	okoye	okoye	PROPN
ijtc-1564	99	4	(	(	PUNCT
ijtc-1564	99	5	2022	2022	NUM
ijtc-1564	99	6	)	)	PUNCT
ijtc-1564	99	7	revealed	reveal	VERB
ijtc-1564	99	8	a	a	DET
ijtc-1564	99	9	significant	significant	ADJ
ijtc-1564	99	10	positive	positive	ADJ
ijtc-1564	99	11	relationship	relationship	NOUN
ijtc-1564	99	12	between	between	ADP
ijtc-1564	99	13	pension	pension	NOUN
ijtc-1564	99	14	fund	fund	NOUN
ijtc-1564	99	15	assets	asset	NOUN
ijtc-1564	99	16	,	,	PUNCT
ijtc-1564	99	17	contribution	contribution	NOUN
ijtc-1564	99	18	,	,	PUNCT
ijtc-1564	99	19	investment	investment	NOUN
ijtc-1564	99	20	,	,	PUNCT
ijtc-1564	99	21	and	and	CCONJ
ijtc-1564	99	22	gross	gross	ADJ
ijtc-1564	99	23	domestic	domestic	ADJ
ijtc-1564	99	24	product	product	NOUN
ijtc-1564	99	25	at	at	ADP
ijtc-1564	99	26	a	a	DET
ijtc-1564	99	27	5	5	NUM
ijtc-1564	99	28	%	%	NOUN
ijtc-1564	99	29	significance	significance	NOUN
ijtc-1564	99	30	level	level	NOUN
ijtc-1564	99	31	.	.	PUNCT
ijtc-1564	100	1	ogungbade	ogungbade	VERB
ijtc-1564	100	2	et	et	PROPN
ijtc-1564	100	3	al	al	PROPN
ijtc-1564	100	4	.	.	PROPN
ijtc-1564	101	1	(	(	PUNCT
ijtc-1564	101	2	2022	2022	NUM
ijtc-1564	101	3	)	)	PUNCT
ijtc-1564	101	4	assessed	assess	VERB
ijtc-1564	101	5	significant	significant	ADJ
ijtc-1564	101	6	differences	difference	NOUN
ijtc-1564	101	7	between	between	ADP
ijtc-1564	101	8	the	the	DET
ijtc-1564	101	9	asset	asset	NOUN
ijtc-1564	101	10	classes	class	NOUN
ijtc-1564	101	11	and	and	CCONJ
ijtc-1564	101	12	investment	investment	NOUN
ijtc-1564	101	13	income	income	NOUN
ijtc-1564	101	14	components	component	NOUN
ijtc-1564	101	15	.	.	PUNCT
ijtc-1564	102	1	they	they	PRON
ijtc-1564	102	2	found	find	VERB
ijtc-1564	102	3	that	that	SCONJ
ijtc-1564	102	4	the	the	DET
ijtc-1564	102	5	accumulation	accumulation	NOUN
ijtc-1564	102	6	of	of	ADP
ijtc-1564	102	7	assets	asset	NOUN
ijtc-1564	102	8	by	by	ADP
ijtc-1564	102	9	the	the	DET
ijtc-1564	102	10	pfas	pfas	NOUN
ijtc-1564	102	11	impacts	impact	VERB
ijtc-1564	102	12	the	the	DET
ijtc-1564	102	13	financial	financial	ADJ
ijtc-1564	102	14	performance	performance	NOUN
ijtc-1564	102	15	of	of	ADP
ijtc-1564	102	16	the	the	DET
ijtc-1564	102	17	pension	pension	NOUN
ijtc-1564	102	18	funds	fund	NOUN
ijtc-1564	102	19	.	.	PUNCT
ijtc-1564	103	1	handoko	handoko	NOUN
ijtc-1564	103	2	(	(	PUNCT
ijtc-1564	103	3	2023	2023	NUM
ijtc-1564	103	4	)	)	PUNCT
ijtc-1564	103	5	shows	show	VERB
ijtc-1564	103	6	that	that	SCONJ
ijtc-1564	103	7	the	the	DET
ijtc-1564	103	8	size	size	NOUN
ijtc-1564	103	9	of	of	ADP
ijtc-1564	103	10	the	the	DET
ijtc-1564	103	11	asset	asset	NOUN
ijtc-1564	103	12	and	and	CCONJ
ijtc-1564	103	13	the	the	DET
ijtc-1564	103	14	kind	kind	NOUN
ijtc-1564	103	15	of	of	ADP
ijtc-1564	103	16	pension	pension	NOUN
ijtc-1564	103	17	fund	fund	NOUN
ijtc-1564	103	18	has	have	VERB
ijtc-1564	103	19	a	a	DET
ijtc-1564	103	20	major	major	ADJ
ijtc-1564	103	21	impact	impact	NOUN
ijtc-1564	103	22	on	on	ADP
ijtc-1564	103	23	the	the	DET
ijtc-1564	103	24	investment	investment	NOUN
ijtc-1564	103	25	portfolio	portfolio	NOUN
ijtc-1564	103	26	in	in	ADP
ijtc-1564	103	27	indonesia	indonesia	PROPN
ijtc-1564	103	28	,	,	PUNCT
ijtc-1564	103	29	and	and	CCONJ
ijtc-1564	103	30	all	all	DET
ijtc-1564	103	31	the	the	DET
ijtc-1564	103	32	independent	independent	ADJ
ijtc-1564	103	33	factors	factor	NOUN
ijtc-1564	103	34	have	have	VERB
ijtc-1564	103	35	a	a	DET
ijtc-1564	103	36	large	large	ADJ
ijtc-1564	103	37	impact	impact	NOUN
ijtc-1564	103	38	on	on	ADP
ijtc-1564	103	39	the	the	DET
ijtc-1564	103	40	pension	pension	NOUN
ijtc-1564	103	41	fund	fund	NOUN
ijtc-1564	103	42	at	at	ADP
ijtc-1564	103	43	the	the	DET
ijtc-1564	103	44	same	same	ADJ
ijtc-1564	103	45	time	time	NOUN
ijtc-1564	103	46	.	.	PUNCT
ijtc-1564	104	1	additionally	additionally	ADV
ijtc-1564	104	2	,	,	PUNCT
ijtc-1564	104	3	the	the	DET
ijtc-1564	104	4	kind	kind	NOUN
ijtc-1564	104	5	of	of	ADP
ijtc-1564	104	6	pension	pension	NOUN
ijtc-1564	104	7	fund	fund	NOUN
ijtc-1564	104	8	positively	positively	ADV
ijtc-1564	104	9	and	and	CCONJ
ijtc-1564	104	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1564	104	11	the	the	DET
ijtc-1564	104	12	impact	impact	NOUN
ijtc-1564	104	13	of	of	ADP
ijtc-1564	104	14	contribution	contribution	NOUN
ijtc-1564	104	15	density	density	NOUN
ijtc-1564	104	16	,	,	PUNCT
ijtc-1564	104	17	size	size	NOUN
ijtc-1564	104	18	,	,	PUNCT
ijtc-1564	104	19	idle	idle	ADJ
ijtc-1564	104	20	contributions	contribution	NOUN
ijtc-1564	104	21	,	,	PUNCT
ijtc-1564	104	22	and	and	CCONJ
ijtc-1564	104	23	pension	pension	NOUN
ijtc-1564	104	24	funds	fund	NOUN
ijtc-1564	104	25	’	'	PUNCT
ijtc-1564	104	26	performance	performance	NOUN
ijtc-1564	104	27	ibrahim	ibrahim	NOUN
ijtc-1564	104	28	,	,	PUNCT
ijtc-1564	104	29	rabiu	rabiu	NOUN
ijtc-1564	104	30	,	,	PUNCT
ijtc-1564	104	31	and	and	CCONJ
ijtc-1564	104	32	agbeyinka	agbeyinka	NOUN
ijtc-1564	104	33	6	6	NUM
ijtc-1564	104	34	|	|	ADV
ijtc-1564	104	35	ilomata	ilomata	PROPN
ijtc-1564	104	36	international	international	ADJ
ijtc-1564	104	37	journal	journal	NOUN
ijtc-1564	104	38	of	of	ADP
ijtc-1564	104	39	tax	tax	PROPN
ijtc-1564	104	40	&	&	CCONJ
ijtc-1564	104	41	accounting	accounting	PROPN
ijtc-1564	104	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	104	43	substantially	substantially	ADV
ijtc-1564	104	44	impacts	impact	VERB
ijtc-1564	104	45	the	the	DET
ijtc-1564	104	46	investment	investment	NOUN
ijtc-1564	104	47	portfolio	portfolio	NOUN
ijtc-1564	104	48	.	.	PUNCT
ijtc-1564	105	1	in	in	ADP
ijtc-1564	105	2	contrast	contrast	NOUN
ijtc-1564	105	3	,	,	PUNCT
ijtc-1564	105	4	the	the	DET
ijtc-1564	105	5	asset	asset	NOUN
ijtc-1564	105	6	size	size	NOUN
ijtc-1564	105	7	of	of	ADP
ijtc-1564	105	8	the	the	DET
ijtc-1564	105	9	pension	pension	NOUN
ijtc-1564	105	10	fund	fund	NOUN
ijtc-1564	105	11	has	have	VERB
ijtc-1564	105	12	a	a	DET
ijtc-1564	105	13	positive	positive	ADJ
ijtc-1564	105	14	and	and	CCONJ
ijtc-1564	105	15	large	large	ADJ
ijtc-1564	105	16	impact	impact	NOUN
ijtc-1564	105	17	on	on	ADP
ijtc-1564	105	18	”	"	PUNCT
ijtc-1564	105	19	the	the	DET
ijtc-1564	105	20	investment	investment	NOUN
ijtc-1564	105	21	portfolio	portfolio	NOUN
ijtc-1564	105	22	.	.	PUNCT
ijtc-1564	106	1	h3	h3	NOUN
ijtc-1564	106	2	:	:	PUNCT
ijtc-1564	106	3	the	the	DET
ijtc-1564	106	4	pension	pension	NOUN
ijtc-1564	106	5	contribution	contribution	NOUN
ijtc-1564	106	6	size	size	NOUN
ijtc-1564	106	7	does	do	AUX
ijtc-1564	106	8	not	not	PART
ijtc-1564	106	9	affect	affect	VERB
ijtc-1564	106	10	the	the	DET
ijtc-1564	106	11	performance	performance	NOUN
ijtc-1564	106	12	of	of	ADP
ijtc-1564	106	13	the	the	DET
ijtc-1564	106	14	(	(	PUNCT
ijtc-1564	106	15	pfas	pfas	NOUN
ijtc-1564	106	16	)	)	PUNCT
ijtc-1564	106	17	in	in	ADP
ijtc-1564	106	18	nigeria	nigeria	PROPN
ijtc-1564	106	19	.	.	PUNCT
ijtc-1564	107	1	methods	method	NOUN
ijtc-1564	107	2	the	the	DET
ijtc-1564	107	3	paper	paper	NOUN
ijtc-1564	107	4	follows	follow	VERB
ijtc-1564	107	5	a	a	DET
ijtc-1564	107	6	normal	normal	ADJ
ijtc-1564	107	7	procedure	procedure	NOUN
ijtc-1564	107	8	to	to	PART
ijtc-1564	107	9	evaluate	evaluate	VERB
ijtc-1564	107	10	hypotheses	hypothesis	NOUN
ijtc-1564	107	11	.	.	PUNCT
ijtc-1564	108	1	to	to	PART
ijtc-1564	108	2	describe	describe	VERB
ijtc-1564	108	3	the	the	DET
ijtc-1564	108	4	variables	variable	NOUN
ijtc-1564	108	5	,	,	PUNCT
ijtc-1564	108	6	we	we	PRON
ijtc-1564	108	7	show	show	VERB
ijtc-1564	108	8	basic	basic	ADJ
ijtc-1564	108	9	statistics	statistic	NOUN
ijtc-1564	108	10	,	,	PUNCT
ijtc-1564	108	11	including	include	VERB
ijtc-1564	108	12	mean	mean	ADJ
ijtc-1564	108	13	,	,	PUNCT
ijtc-1564	108	14	standard	standard	ADJ
ijtc-1564	108	15	deviation	deviation	NOUN
ijtc-1564	108	16	,	,	PUNCT
ijtc-1564	108	17	minimum	minimum	NOUN
ijtc-1564	108	18	,	,	PUNCT
ijtc-1564	108	19	and	and	CCONJ
ijtc-1564	108	20	maximum	maximum	ADJ
ijtc-1564	108	21	.	.	PUNCT
ijtc-1564	109	1	we	we	PRON
ijtc-1564	109	2	present	present	VERB
ijtc-1564	109	3	correlations	correlation	NOUN
ijtc-1564	109	4	to	to	PART
ijtc-1564	109	5	define	define	VERB
ijtc-1564	109	6	the	the	DET
ijtc-1564	109	7	direction	direction	NOUN
ijtc-1564	109	8	and	and	CCONJ
ijtc-1564	109	9	strength	strength	NOUN
ijtc-1564	109	10	of	of	ADP
ijtc-1564	109	11	the	the	DET
ijtc-1564	109	12	relationship	relationship	NOUN
ijtc-1564	109	13	among	among	ADP
ijtc-1564	109	14	the	the	DET
ijtc-1564	109	15	variables	variable	NOUN
ijtc-1564	109	16	.	.	PUNCT
ijtc-1564	110	1	the	the	DET
ijtc-1564	110	2	estimated	estimate	VERB
ijtc-1564	110	3	coefficient	coefficient	NOUN
ijtc-1564	110	4	would	would	AUX
ijtc-1564	110	5	lie	lie	VERB
ijtc-1564	110	6	between	between	ADP
ijtc-1564	110	7	–	–	PUNCT
ijtc-1564	110	8	1	1	NUM
ijtc-1564	110	9	and	and	CCONJ
ijtc-1564	110	10	+1	+1	PROPN
ijtc-1564	110	11	,	,	PUNCT
ijtc-1564	110	12	with	with	ADP
ijtc-1564	110	13	a	a	DET
ijtc-1564	110	14	mid	mid	NOUN
ijtc-1564	110	15	-	-	NOUN
ijtc-1564	110	16	point	point	NOUN
ijtc-1564	110	17	at	at	ADP
ijtc-1564	110	18	0	0	NUM
ijtc-1564	110	19	,	,	PUNCT
ijtc-1564	110	20	showing	show	VERB
ijtc-1564	110	21	the	the	DET
ijtc-1564	110	22	non	non	NOUN
ijtc-1564	110	23	-	-	NOUN
ijtc-1564	110	24	existence	existence	NOUN
ijtc-1564	110	25	of	of	ADP
ijtc-1564	110	26	linear	linear	ADJ
ijtc-1564	110	27	evidence	evidence	NOUN
ijtc-1564	110	28	.	.	PUNCT
ijtc-1564	111	1	the	the	DET
ijtc-1564	111	2	correlation	correlation	NOUN
ijtc-1564	111	3	coefficient	coefficient	NOUN
ijtc-1564	111	4	(	(	PUNCT
ijtc-1564	111	5	denoted	denote	VERB
ijtc-1564	111	6	𝑟𝑥1𝑥2	𝑟𝑥1𝑥2	PROPN
ijtc-1564	111	7	)	)	PUNCT
ijtc-1564	111	8	between	between	ADP
ijtc-1564	111	9	a	a	DET
ijtc-1564	111	10	data	data	NOUN
ijtc-1564	111	11	pairs	pair	NOUN
ijtc-1564	111	12	(	(	PUNCT
ijtc-1564	111	13	𝑥𝑖	𝑥𝑖	PROPN
ijtc-1564	111	14	,	,	PUNCT
ijtc-1564	111	15	𝑥𝑗	𝑥𝑗	PROPN
ijtc-1564	111	16	)	)	PUNCT
ijtc-1564	111	17	,	,	PUNCT
ijtc-1564	111	18	with	with	ADP
ijtc-1564	111	19	n	n	CCONJ
ijtc-1564	111	20	-	-	PUNCT
ijtc-1564	111	21	set	set	VERB
ijtc-1564	111	22	[	[	X
ijtc-1564	111	23	(	(	PUNCT
ijtc-1564	111	24	𝑥1,1	𝑥1,1	PROPN
ijtc-1564	111	25	,	,	PUNCT
ijtc-1564	111	26	𝑥2,1	𝑥2,1	PROPN
ijtc-1564	111	27	)	)	PUNCT
ijtc-1564	111	28	,	,	PUNCT
ijtc-1564	111	29	𝑥1,2	𝑥1,2	PROPN
ijtc-1564	111	30	,	,	PUNCT
ijtc-1564	111	31	𝑥2,2	𝑥2,2	NOUN
ijtc-1564	111	32	)	)	PUNCT
ijtc-1564	111	33	,	,	PUNCT
ijtc-1564	111	34	…	…	PUNCT
ijtc-1564	111	35	,	,	PUNCT
ijtc-1564	111	36	(	(	PUNCT
ijtc-1564	111	37	𝑥1,𝑛	𝑥1,𝑛	PROPN
ijtc-1564	111	38	,	,	PUNCT
ijtc-1564	111	39	𝑥2,𝑛	𝑥2,𝑛	PROPN
ijtc-1564	111	40	)	)	PUNCT
ijtc-1564	111	41	]	]	PUNCT
ijtc-1564	111	42	,	,	PUNCT
ijtc-1564	111	43	is	be	AUX
ijtc-1564	111	44	computed	compute	VERB
ijtc-1564	111	45	from	from	ADP
ijtc-1564	111	46	equation	equation	NOUN
ijtc-1564	111	47	(	(	PUNCT
ijtc-1564	111	48	1	1	NUM
ijtc-1564	111	49	)	)	PUNCT
ijtc-1564	111	50	.	.	PUNCT
ijtc-1564	112	1	𝑟𝑥1𝑥2	𝑟𝑥1𝑥2	PROPN
ijtc-1564	112	2	=	=	PUNCT
ijtc-1564	112	3	∑	∑	PUNCT
ijtc-1564	112	4	(	(	PUNCT
ijtc-1564	112	5	𝑥1,𝑡	𝑥1,𝑡	PROPN
ijtc-1564	112	6	−	−	PRON
ijtc-1564	112	7	�	�	NOUN
ijtc-1564	112	8	̅	̅	NOUN
ijtc-1564	112	9	�	�	NOUN
ijtc-1564	112	10	1)(𝑥2,𝑡	1)(𝑥2,𝑡	NUM
ijtc-1564	112	11	−	−	NOUN
ijtc-1564	112	12	�	�	NOUN
ijtc-1564	112	13	̅	̅	NOUN
ijtc-1564	112	14	�	�	NOUN
ijtc-1564	112	15	2)𝑛	2)𝑛	NUM
ijtc-1564	112	16	𝑖	𝑖	SYM
ijtc-1564	113	1	[	[	X
ijtc-1564	113	2	√(𝑥1,𝑡	√(𝑥1,𝑡	ADP
ijtc-1564	113	3	−	−	PRON
ijtc-1564	113	4	�	�	NOUN
ijtc-1564	113	5	̅	̅	NOUN
ijtc-1564	113	6	�	�	NOUN
ijtc-1564	113	7	1)2√(𝑥2,𝑡	1)2√(𝑥2,𝑡	NUM
ijtc-1564	113	8	−	−	PROPN
ijtc-1564	113	9	�	�	NOUN
ijtc-1564	113	10	̅	̅	NOUN
ijtc-1564	113	11	�	�	NOUN
ijtc-1564	113	12	2)2	2)2	NOUN
ijtc-1564	113	13	]	]	SYM
ijtc-1564	113	14	−1	−1	NOUN
ijtc-1564	113	15	(	(	PUNCT
ijtc-1564	113	16	1	1	X
ijtc-1564	113	17	)	)	PUNCT
ijtc-1564	113	18	the	the	DET
ijtc-1564	113	19	paper	paper	NOUN
ijtc-1564	113	20	follows	follow	VERB
ijtc-1564	113	21	modeled	model	VERB
ijtc-1564	113	22	according	accord	VERB
ijtc-1564	113	23	to	to	ADP
ijtc-1564	113	24	the	the	DET
ijtc-1564	113	25	work	work	NOUN
ijtc-1564	113	26	of	of	ADP
ijtc-1564	113	27	eme	eme	X
ijtc-1564	113	28	et	et	PROPN
ijtc-1564	113	29	al	al	PROPN
ijtc-1564	113	30	.	.	PROPN
ijtc-1564	114	1	(	(	PUNCT
ijtc-1564	114	2	2014	2014	NUM
ijtc-1564	114	3	)	)	PUNCT
ijtc-1564	114	4	,	,	PUNCT
ijtc-1564	114	5	venkatesh	venkatesh	NOUN
ijtc-1564	114	6	and	and	CCONJ
ijtc-1564	114	7	vanishree	vanishree	PROPN
ijtc-1564	114	8	(	(	PUNCT
ijtc-1564	114	9	2021	2021	NUM
ijtc-1564	114	10	)	)	PUNCT
ijtc-1564	114	11	,	,	PUNCT
ijtc-1564	114	12	and	and	CCONJ
ijtc-1564	114	13	hassanudin	hassanudin	VERB
ijtc-1564	114	14	et	et	PROPN
ijtc-1564	114	15	al	al	PROPN
ijtc-1564	114	16	.	.	PROPN
ijtc-1564	115	1	(	(	PUNCT
ijtc-1564	115	2	2023	2023	NUM
ijtc-1564	115	3	)	)	PUNCT
ijtc-1564	115	4	.	.	PUNCT
ijtc-1564	116	1	this	this	DET
ijtc-1564	116	2	study	study	NOUN
ijtc-1564	116	3	adapted	adapt	VERB
ijtc-1564	116	4	the	the	DET
ijtc-1564	116	5	model	model	NOUN
ijtc-1564	116	6	of	of	ADP
ijtc-1564	116	7	abubakar	abubakar	PROPN
ijtc-1564	116	8	(	(	PUNCT
ijtc-1564	116	9	2023	2023	NUM
ijtc-1564	116	10	)	)	PUNCT
ijtc-1564	116	11	which	which	PRON
ijtc-1564	116	12	examined	examine	VERB
ijtc-1564	116	13	pension	pension	NOUN
ijtc-1564	116	14	fund	fund	NOUN
ijtc-1564	116	15	investment	investment	NOUN
ijtc-1564	116	16	in	in	ADP
ijtc-1564	116	17	nigeria	nigeria	PROPN
ijtc-1564	116	18	from	from	ADP
ijtc-1564	116	19	an	an	DET
ijtc-1564	116	20	islamic	islamic	ADJ
ijtc-1564	116	21	perspective	perspective	NOUN
ijtc-1564	116	22	.	.	PUNCT
ijtc-1564	117	1	the	the	DET
ijtc-1564	117	2	study	study	NOUN
ijtc-1564	117	3	adopts	adopt	VERB
ijtc-1564	117	4	the	the	DET
ijtc-1564	117	5	theory	theory	NOUN
ijtc-1564	117	6	of	of	ADP
ijtc-1564	117	7	capital	capital	NOUN
ijtc-1564	117	8	accumulation	accumulation	NOUN
ijtc-1564	117	9	theory	theory	NOUN
ijtc-1564	117	10	as	as	ADP
ijtc-1564	117	11	a	a	DET
ijtc-1564	117	12	theoretical	theoretical	ADJ
ijtc-1564	117	13	framework	framework	NOUN
ijtc-1564	117	14	.	.	PUNCT
ijtc-1564	118	1	the	the	DET
ijtc-1564	118	2	performance	performance	NOUN
ijtc-1564	118	3	of	of	ADP
ijtc-1564	118	4	the	the	DET
ijtc-1564	118	5	selected	select	VERB
ijtc-1564	118	6	pfas	pfas	NOUN
ijtc-1564	118	7	was	be	AUX
ijtc-1564	118	8	proxy	proxy	VERB
ijtc-1564	118	9	by	by	ADP
ijtc-1564	118	10	return	return	NOUN
ijtc-1564	118	11	on	on	ADP
ijtc-1564	118	12	assets	asset	NOUN
ijtc-1564	118	13	(	(	PUNCT
ijtc-1564	118	14	roa	roa	NOUN
ijtc-1564	118	15	)	)	PUNCT
ijtc-1564	118	16	,	,	PUNCT
ijtc-1564	118	17	while	while	SCONJ
ijtc-1564	118	18	the	the	DET
ijtc-1564	118	19	contributory	contributory	NOUN
ijtc-1564	118	20	pension	pension	NOUN
ijtc-1564	118	21	scheme	scheme	NOUN
ijtc-1564	118	22	was	be	AUX
ijtc-1564	118	23	depicted	depict	VERB
ijtc-1564	118	24	with	with	ADP
ijtc-1564	118	25	the	the	DET
ijtc-1564	118	26	density	density	NOUN
ijtc-1564	118	27	of	of	ADP
ijtc-1564	118	28	the	the	DET
ijtc-1564	118	29	contribution	contribution	NOUN
ijtc-1564	118	30	(	(	PUNCT
ijtc-1564	118	31	𝐶𝑂𝑁𝑇𝑖,𝑡	𝐶𝑂𝑁𝑇𝑖,𝑡	NOUN
ijtc-1564	118	32	)	)	PUNCT
ijtc-1564	118	33	,	,	PUNCT
ijtc-1564	118	34	idle	idle	ADJ
ijtc-1564	118	35	contribution	contribution	NOUN
ijtc-1564	118	36	(	(	PUNCT
ijtc-1564	118	37	𝐼𝐷𝐿𝐸𝐶𝑖,𝑡	𝐼𝐷𝐿𝐸𝐶𝑖,𝑡	NOUN
ijtc-1564	118	38	)	)	PUNCT
ijtc-1564	118	39	,	,	PUNCT
ijtc-1564	118	40	contribution	contribution	NOUN
ijtc-1564	118	41	size	size	NOUN
ijtc-1564	118	42	(	(	PUNCT
ijtc-1564	118	43	𝑆𝐼𝑍𝑖,𝑡	𝑆𝐼𝑍𝑖,𝑡	ADJ
ijtc-1564	118	44	)	)	PUNCT
ijtc-1564	118	45	,	,	PUNCT
ijtc-1564	118	46	total	total	ADJ
ijtc-1564	118	47	pension	pension	NOUN
ijtc-1564	118	48	fund	fund	NOUN
ijtc-1564	118	49	assets	asset	NOUN
ijtc-1564	118	50	(	(	PUNCT
ijtc-1564	118	51	𝑇𝑃𝐹𝐴𝑖,𝑡	𝑇𝑃𝐹𝐴𝑖,𝑡	NOUN
ijtc-1564	118	52	)	)	PUNCT
ijtc-1564	118	53	and	and	CCONJ
ijtc-1564	118	54	leverage	leverage	NOUN
ijtc-1564	118	55	(	(	PUNCT
ijtc-1564	118	56	𝐿𝐸𝑉𝑖,𝑡	𝐿𝐸𝑉𝑖,𝑡	PROPN
ijtc-1564	118	57	)	)	PUNCT
ijtc-1564	118	58	.	.	PUNCT
ijtc-1564	119	1	therefore	therefore	ADV
ijtc-1564	119	2	,	,	PUNCT
ijtc-1564	119	3	equation	equation	NOUN
ijtc-1564	119	4	2	2	NUM
ijtc-1564	119	5	(	(	PUNCT
ijtc-1564	119	6	functional	functional	ADJ
ijtc-1564	119	7	form	form	NOUN
ijtc-1564	119	8	)	)	PUNCT
ijtc-1564	119	9	and	and	CCONJ
ijtc-1564	119	10	equation	equation	NOUN
ijtc-1564	119	11	3	3	NUM
ijtc-1564	119	12	(	(	PUNCT
ijtc-1564	119	13	linear	linear	NOUN
ijtc-1564	119	14	form	form	NOUN
ijtc-1564	119	15	)	)	PUNCT
ijtc-1564	119	16	provide	provide	VERB
ijtc-1564	119	17	the	the	DET
ijtc-1564	119	18	model	model	NOUN
ijtc-1564	119	19	showing	show	VERB
ijtc-1564	119	20	how	how	SCONJ
ijtc-1564	119	21	the	the	DET
ijtc-1564	119	22	contributory	contributory	NOUN
ijtc-1564	119	23	pension	pension	NOUN
ijtc-1564	119	24	scheme	scheme	NOUN
ijtc-1564	119	25	impacts	impact	NOUN
ijtc-1564	119	26	the	the	DET
ijtc-1564	119	27	investment	investment	NOUN
ijtc-1564	119	28	performance	performance	NOUN
ijtc-1564	119	29	of	of	ADP
ijtc-1564	119	30	the	the	DET
ijtc-1564	119	31	selected	select	VERB
ijtc-1564	119	32	pfas	pfas	NOUN
ijtc-1564	119	33	.	.	PUNCT
ijtc-1564	120	1	roa𝑖,𝑡	roa𝑖,𝑡	VERB
ijtc-1564	120	2	=	=	SYM
ijtc-1564	120	3	𝑓(𝐶𝑂𝑁𝑇𝑖,𝑡	𝑓(𝐶𝑂𝑁𝑇𝑖,𝑡	NOUN
ijtc-1564	120	4	,	,	PUNCT
ijtc-1564	120	5	𝐼𝐷𝐿𝐸𝑖,𝑡	𝐼𝐷𝐿𝐸𝑖,𝑡	ADJ
ijtc-1564	120	6	,	,	PUNCT
ijtc-1564	120	7	𝑆𝐼𝑍𝑖,𝑡	𝑆𝐼𝑍𝑖,𝑡	ADJ
ijtc-1564	120	8	,	,	PUNCT
ijtc-1564	120	9	𝑇𝑃𝐹𝐴𝑖,𝑡	𝑇𝑃𝐹𝐴𝑖,𝑡	NOUN
ijtc-1564	120	10	,	,	PUNCT
ijtc-1564	120	11	𝐿𝐸𝑉𝑖,𝑡	𝐿𝐸𝑉𝑖,𝑡	PROPN
ijtc-1564	120	12	)	)	PUNCT
ijtc-1564	120	13	(	(	PUNCT
ijtc-1564	120	14	2	2	X
ijtc-1564	120	15	)	)	PUNCT
ijtc-1564	120	16	roa𝑖,𝑡	roa𝑖,𝑡	VERB
ijtc-1564	121	1	=	=	SYM
ijtc-1564	121	2	β0	β0	PROPN
ijtc-1564	121	3	+	+	CCONJ
ijtc-1564	122	1	β1𝐶𝑂𝑁𝑇𝑖,𝑡	β1𝐶𝑂𝑁𝑇𝑖,𝑡	PUNCT
ijtc-1564	122	2	+	+	PUNCT
ijtc-1564	122	3	β2𝐼𝐷𝐿𝐸𝐶𝑖,𝑡	β2𝐼𝐷𝐿𝐸𝐶𝑖,𝑡	PUNCT
ijtc-1564	122	4	+	+	NOUN
ijtc-1564	122	5	β3𝑆𝐼𝑍𝑖,𝑡	β3𝑆𝐼𝑍𝑖,𝑡	X
ijtc-1564	122	6	+	+	X
ijtc-1564	122	7	β4𝑇𝑃𝐹𝐴𝑖,𝑡	β4𝑇𝑃𝐹𝐴𝑖,𝑡	PUNCT
ijtc-1564	122	8	+	+	ADJ
ijtc-1564	122	9	β5𝐿𝐸𝑉𝑖,𝑡	β5𝐿𝐸𝑉𝑖,𝑡	ADJ
ijtc-1564	122	10	+	+	ADJ
ijtc-1564	122	11	μ𝑖,𝑡	μ𝑖,𝑡	X
ijtc-1564	122	12	(	(	PUNCT
ijtc-1564	122	13	3	3	NUM
ijtc-1564	122	14	)	)	PUNCT
ijtc-1564	122	15	β𝑖	β𝑖	NOUN
ijtc-1564	122	16	(	(	PUNCT
ijtc-1564	122	17	𝑓𝑜𝑟	𝑓𝑜𝑟	NOUN
ijtc-1564	122	18	𝑖	𝑖	NOUN
ijtc-1564	122	19	=	=	SYM
ijtc-1564	122	20	0	0	NUM
ijtc-1564	122	21	𝑡𝑜	𝑡𝑜	PROPN
ijtc-1564	122	22	5	5	NUM
ijtc-1564	122	23	)	)	PUNCT
ijtc-1564	122	24	are	be	AUX
ijtc-1564	122	25	parameters	parameter	NOUN
ijtc-1564	122	26	of	of	ADP
ijtc-1564	122	27	estimation	estimation	NOUN
ijtc-1564	122	28	,	,	PUNCT
ijtc-1564	122	29	μ𝑖,𝑡	μ𝑖,𝑡	PUNCT
ijtc-1564	122	30	is	be	AUX
ijtc-1564	122	31	the	the	DET
ijtc-1564	122	32	error	error	NOUN
ijtc-1564	122	33	term	term	NOUN
ijtc-1564	122	34	,	,	PUNCT
ijtc-1564	122	35	i	i	PRON
ijtc-1564	122	36	=	=	VERB
ijtc-1564	122	37	cross	cross	ADJ
ijtc-1564	122	38	-	-	ADJ
ijtc-1564	122	39	sectional	sectional	ADJ
ijtc-1564	122	40	variable	variable	NOUN
ijtc-1564	122	41	,	,	PUNCT
ijtc-1564	122	42	and	and	CCONJ
ijtc-1564	122	43	t	t	NOUN
ijtc-1564	122	44	=	=	SYM
ijtc-1564	122	45	time	time	NOUN
ijtc-1564	122	46	series	series	PROPN
ijtc-1564	122	47	variable	variable	NOUN
ijtc-1564	122	48	.	.	PUNCT
ijtc-1564	123	1	we	we	PRON
ijtc-1564	123	2	estimated	estimate	VERB
ijtc-1564	123	3	the	the	DET
ijtc-1564	123	4	model	model	NOUN
ijtc-1564	123	5	using	use	VERB
ijtc-1564	123	6	the	the	DET
ijtc-1564	123	7	panel	panel	NOUN
ijtc-1564	123	8	data	datum	NOUN
ijtc-1564	123	9	regression	regression	NOUN
ijtc-1564	123	10	,	,	PUNCT
ijtc-1564	123	11	based	base	VERB
ijtc-1564	123	12	on	on	ADP
ijtc-1564	123	13	the	the	DET
ijtc-1564	123	14	random	random	ADJ
ijtc-1564	123	15	effects	effect	NOUN
ijtc-1564	123	16	generalized	generalize	VERB
ijtc-1564	123	17	least	least	ADJ
ijtc-1564	123	18	square	square	ADJ
ijtc-1564	123	19	(	(	PUNCT
ijtc-1564	123	20	gls	gls	PROPN
ijtc-1564	123	21	)	)	PUNCT
ijtc-1564	123	22	regression	regression	NOUN
ijtc-1564	123	23	based	base	VERB
ijtc-1564	123	24	on	on	ADP
ijtc-1564	123	25	pfas	pfas	ADJ
ijtc-1564	123	26	performance	performance	NOUN
ijtc-1564	123	27	between	between	ADP
ijtc-1564	123	28	2014	2014	NUM
ijtc-1564	123	29	and	and	CCONJ
ijtc-1564	123	30	2023	2023	NUM
ijtc-1564	123	31	.	.	PUNCT
ijtc-1564	124	1	it	it	PRON
ijtc-1564	124	2	was	be	AUX
ijtc-1564	124	3	accepted	accept	VERB
ijtc-1564	124	4	because	because	SCONJ
ijtc-1564	124	5	the	the	DET
ijtc-1564	124	6	panel	panel	NOUN
ijtc-1564	124	7	data	datum	NOUN
ijtc-1564	124	8	estimate	estimate	NOUN
ijtc-1564	124	9	technique	technique	NOUN
ijtc-1564	124	10	addresses	address	NOUN
ijtc-1564	124	11	the	the	DET
ijtc-1564	124	12	heterogeneity	heterogeneity	NOUN
ijtc-1564	124	13	related	relate	VERB
ijtc-1564	124	14	to	to	ADP
ijtc-1564	124	15	individual	individual	ADJ
ijtc-1564	124	16	variables	variable	NOUN
ijtc-1564	124	17	.	.	PUNCT
ijtc-1564	125	1	the	the	DET
ijtc-1564	125	2	outcome	outcome	NOUN
ijtc-1564	125	3	is	be	AUX
ijtc-1564	125	4	more	more	ADJ
ijtc-1564	125	5	variability	variability	NOUN
ijtc-1564	125	6	due	due	ADP
ijtc-1564	125	7	to	to	ADP
ijtc-1564	125	8	less	less	ADJ
ijtc-1564	125	9	collinearity	collinearity	NOUN
ijtc-1564	125	10	among	among	ADP
ijtc-1564	125	11	variables	variable	NOUN
ijtc-1564	125	12	,	,	PUNCT
ijtc-1564	125	13	more	more	ADJ
ijtc-1564	125	14	degrees	degree	NOUN
ijtc-1564	125	15	of	of	ADP
ijtc-1564	125	16	freedom	freedom	NOUN
ijtc-1564	125	17	,	,	PUNCT
ijtc-1564	125	18	greater	great	ADJ
ijtc-1564	125	19	efficiency	efficiency	NOUN
ijtc-1564	125	20	,	,	PUNCT
ijtc-1564	125	21	and	and	CCONJ
ijtc-1564	125	22	more	more	ADV
ijtc-1564	125	23	relevant	relevant	ADJ
ijtc-1564	125	24	information	information	NOUN
ijtc-1564	125	25	by	by	ADP
ijtc-1564	125	26	combining	combine	VERB
ijtc-1564	125	27	time	time	NOUN
ijtc-1564	125	28	series	series	NOUN
ijtc-1564	125	29	of	of	ADP
ijtc-1564	125	30	cross	cross	ADJ
ijtc-1564	125	31	-	-	ADJ
ijtc-1564	125	32	sectional	sectional	ADJ
ijtc-1564	125	33	observations	observation	NOUN
ijtc-1564	125	34	.	.	PUNCT
ijtc-1564	126	1	panel	panel	NOUN
ijtc-1564	126	2	data	datum	NOUN
ijtc-1564	126	3	reduces	reduce	VERB
ijtc-1564	126	4	the	the	DET
ijtc-1564	126	5	potential	potential	ADJ
ijtc-1564	126	6	bias	bias	NOUN
ijtc-1564	126	7	from	from	ADP
ijtc-1564	126	8	aggregating	aggregate	VERB
ijtc-1564	126	9	individual	individual	ADJ
ijtc-1564	126	10	pension	pension	NOUN
ijtc-1564	126	11	administrators	administrator	NOUN
ijtc-1564	126	12	(	(	PUNCT
ijtc-1564	126	13	gujarati	gujarati	PROPN
ijtc-1564	126	14	,	,	PUNCT
ijtc-1564	126	15	2015	2015	NUM
ijtc-1564	126	16	)	)	PUNCT
ijtc-1564	126	17	.	.	PUNCT
ijtc-1564	127	1	it	it	PRON
ijtc-1564	127	2	also	also	ADV
ijtc-1564	127	3	enriches	enrich	VERB
ijtc-1564	127	4	empirical	empirical	ADJ
ijtc-1564	127	5	analysis	analysis	NOUN
ijtc-1564	127	6	in	in	ADP
ijtc-1564	127	7	a	a	DET
ijtc-1564	127	8	way	way	NOUN
ijtc-1564	127	9	that	that	PRON
ijtc-1564	127	10	may	may	AUX
ijtc-1564	127	11	not	not	PART
ijtc-1564	127	12	be	be	AUX
ijtc-1564	127	13	possible	possible	ADJ
ijtc-1564	127	14	if	if	SCONJ
ijtc-1564	127	15	only	only	ADV
ijtc-1564	127	16	time	time	NOUN
ijtc-1564	127	17	series	series	NOUN
ijtc-1564	127	18	or	or	CCONJ
ijtc-1564	127	19	cross	cross	ADJ
ijtc-1564	127	20	-	-	ADJ
ijtc-1564	127	21	sectional	sectional	ADJ
ijtc-1564	127	22	data	datum	NOUN
ijtc-1564	127	23	were	be	AUX
ijtc-1564	127	24	used	use	VERB
ijtc-1564	127	25	.	.	PUNCT
ijtc-1564	128	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1564	128	2	the	the	DET
ijtc-1564	128	3	impact	impact	NOUN
ijtc-1564	128	4	of	of	ADP
ijtc-1564	128	5	contribution	contribution	NOUN
ijtc-1564	128	6	density	density	NOUN
ijtc-1564	128	7	,	,	PUNCT
ijtc-1564	128	8	size	size	NOUN
ijtc-1564	128	9	,	,	PUNCT
ijtc-1564	128	10	idle	idle	ADJ
ijtc-1564	128	11	contributions	contribution	NOUN
ijtc-1564	128	12	,	,	PUNCT
ijtc-1564	128	13	and	and	CCONJ
ijtc-1564	128	14	pension	pension	NOUN
ijtc-1564	128	15	funds	fund	NOUN
ijtc-1564	128	16	’	'	PUNCT
ijtc-1564	128	17	performance	performance	NOUN
ijtc-1564	128	18	ibrahim	ibrahim	NOUN
ijtc-1564	128	19	,	,	PUNCT
ijtc-1564	128	20	rabiu	rabiu	NOUN
ijtc-1564	128	21	,	,	PUNCT
ijtc-1564	128	22	and	and	CCONJ
ijtc-1564	128	23	agbeyinka	agbeyinka	NOUN
ijtc-1564	128	24	7	7	NUM
ijtc-1564	128	25	|	|	ADV
ijtc-1564	128	26	ilomata	ilomata	PROPN
ijtc-1564	128	27	international	international	ADJ
ijtc-1564	128	28	journal	journal	NOUN
ijtc-1564	128	29	of	of	ADP
ijtc-1564	128	30	tax	tax	PROPN
ijtc-1564	128	31	&	&	CCONJ
ijtc-1564	128	32	accounting	accounting	PROPN
ijtc-1564	128	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	128	34	result	result	NOUN
ijtc-1564	128	35	and	and	CCONJ
ijtc-1564	128	36	discussion	discussion	NOUN
ijtc-1564	128	37	table	table	NOUN
ijtc-1564	128	38	1	1	NUM
ijtc-1564	128	39	presents	present	VERB
ijtc-1564	128	40	the	the	DET
ijtc-1564	128	41	descriptive	descriptive	ADJ
ijtc-1564	128	42	statistics	statistic	NOUN
ijtc-1564	128	43	for	for	ADP
ijtc-1564	128	44	selected	select	VERB
ijtc-1564	128	45	pension	pension	NOUN
ijtc-1564	128	46	administrators	administrator	NOUN
ijtc-1564	128	47	'	'	PART
ijtc-1564	128	48	dependent	dependent	ADJ
ijtc-1564	128	49	and	and	CCONJ
ijtc-1564	128	50	explanatory	explanatory	ADJ
ijtc-1564	128	51	variables	variable	NOUN
ijtc-1564	128	52	.	.	PUNCT
ijtc-1564	129	1	the	the	DET
ijtc-1564	129	2	table	table	NOUN
ijtc-1564	129	3	presents	present	VERB
ijtc-1564	129	4	information	information	NOUN
ijtc-1564	129	5	on	on	ADP
ijtc-1564	129	6	the	the	DET
ijtc-1564	129	7	character	character	NOUN
ijtc-1564	129	8	that	that	PRON
ijtc-1564	129	9	each	each	PRON
ijtc-1564	129	10	collected	collect	VERB
ijtc-1564	129	11	data	data	NOUN
ijtc-1564	129	12	exhibits	exhibit	NOUN
ijtc-1564	129	13	concerning	concern	VERB
ijtc-1564	129	14	the	the	DET
ijtc-1564	129	15	average	average	ADJ
ijtc-1564	129	16	value	value	NOUN
ijtc-1564	129	17	of	of	ADP
ijtc-1564	129	18	the	the	DET
ijtc-1564	129	19	series	series	NOUN
ijtc-1564	129	20	,	,	PUNCT
ijtc-1564	129	21	the	the	DET
ijtc-1564	129	22	rate	rate	NOUN
ijtc-1564	129	23	of	of	ADP
ijtc-1564	129	24	dispersion	dispersion	NOUN
ijtc-1564	129	25	,	,	PUNCT
ijtc-1564	129	26	and	and	CCONJ
ijtc-1564	129	27	minimum	minimum	NOUN
ijtc-1564	129	28	and	and	CCONJ
ijtc-1564	129	29	maximum	maximum	ADJ
ijtc-1564	129	30	values	value	NOUN
ijtc-1564	129	31	for	for	ADP
ijtc-1564	129	32	individual	individual	ADJ
ijtc-1564	129	33	series	series	NOUN
ijtc-1564	129	34	.	.	PUNCT
ijtc-1564	130	1	table	table	NOUN
ijtc-1564	130	2	2	2	NUM
ijtc-1564	130	3	presents	present	VERB
ijtc-1564	130	4	the	the	DET
ijtc-1564	130	5	correlation	correlation	NOUN
ijtc-1564	130	6	analyses	analyse	VERB
ijtc-1564	130	7	among	among	ADP
ijtc-1564	130	8	the	the	DET
ijtc-1564	130	9	adopted	adopt	VERB
ijtc-1564	130	10	variables	variable	NOUN
ijtc-1564	130	11	specifically	specifically	ADV
ijtc-1564	130	12	to	to	PART
ijtc-1564	130	13	establish	establish	VERB
ijtc-1564	130	14	whether	whether	SCONJ
ijtc-1564	130	15	the	the	DET
ijtc-1564	130	16	level	level	NOUN
ijtc-1564	130	17	correlations	correlation	NOUN
ijtc-1564	130	18	between	between	ADP
ijtc-1564	130	19	each	each	DET
ijtc-1564	130	20	pair	pair	NOUN
ijtc-1564	130	21	of	of	ADP
ijtc-1564	130	22	the	the	DET
ijtc-1564	130	23	dependent	dependent	ADJ
ijtc-1564	130	24	and	and	CCONJ
ijtc-1564	130	25	independent	independent	ADJ
ijtc-1564	130	26	variables	variable	NOUN
ijtc-1564	130	27	do	do	AUX
ijtc-1564	130	28	not	not	PART
ijtc-1564	130	29	pose	pose	VERB
ijtc-1564	130	30	the	the	DET
ijtc-1564	130	31	threat	threat	NOUN
ijtc-1564	130	32	of	of	ADP
ijtc-1564	130	33	multicollinearity	multicollinearity	NOUN
ijtc-1564	130	34	to	to	PART
ijtc-1564	130	35	avoid	avoid	VERB
ijtc-1564	130	36	the	the	DET
ijtc-1564	130	37	problem	problem	NOUN
ijtc-1564	130	38	of	of	ADP
ijtc-1564	130	39	wrong	wrong	ADJ
ijtc-1564	130	40	model	model	NOUN
ijtc-1564	130	41	specification	specification	NOUN
ijtc-1564	130	42	.	.	PUNCT
ijtc-1564	131	1	the	the	DET
ijtc-1564	131	2	logic	logic	NOUN
ijtc-1564	131	3	behind	behind	ADP
ijtc-1564	131	4	the	the	DET
ijtc-1564	131	5	assumption	assumption	NOUN
ijtc-1564	131	6	of	of	ADP
ijtc-1564	131	7	no	no	DET
ijtc-1564	131	8	multicollinearity	multicollinearity	NOUN
ijtc-1564	131	9	is	be	AUX
ijtc-1564	131	10	that	that	SCONJ
ijtc-1564	131	11	if	if	SCONJ
ijtc-1564	131	12	the	the	DET
ijtc-1564	131	13	correlation	correlation	NOUN
ijtc-1564	131	14	coefficient	coefficient	NOUN
ijtc-1564	131	15	between	between	ADP
ijtc-1564	131	16	two	two	NUM
ijtc-1564	131	17	variables	variable	NOUN
ijtc-1564	131	18	is	be	AUX
ijtc-1564	131	19	greater	great	ADJ
ijtc-1564	131	20	than	than	ADP
ijtc-1564	131	21	0.70	0.70	NUM
ijtc-1564	131	22	,	,	PUNCT
ijtc-1564	131	23	it	it	PRON
ijtc-1564	131	24	could	could	AUX
ijtc-1564	131	25	be	be	AUX
ijtc-1564	131	26	interpreted	interpret	VERB
ijtc-1564	131	27	and	and	CCONJ
ijtc-1564	131	28	concluded	conclude	VERB
ijtc-1564	131	29	that	that	SCONJ
ijtc-1564	131	30	the	the	DET
ijtc-1564	131	31	variables	variable	NOUN
ijtc-1564	131	32	have	have	VERB
ijtc-1564	131	33	a	a	DET
ijtc-1564	131	34	multicollinearity	multicollinearity	NOUN
ijtc-1564	131	35	problem	problem	NOUN
ijtc-1564	131	36	.	.	PUNCT
ijtc-1564	132	1	the	the	DET
ijtc-1564	132	2	solution	solution	NOUN
ijtc-1564	132	3	to	to	ADP
ijtc-1564	132	4	the	the	DET
ijtc-1564	132	5	multi	multi	ADJ
ijtc-1564	132	6	-	-	ADJ
ijtc-1564	132	7	collinearity	collinearity	ADJ
ijtc-1564	132	8	problem	problem	NOUN
ijtc-1564	132	9	is	be	AUX
ijtc-1564	132	10	to	to	PART
ijtc-1564	132	11	drop	drop	VERB
ijtc-1564	132	12	one	one	NUM
ijtc-1564	132	13	of	of	ADP
ijtc-1564	132	14	the	the	DET
ijtc-1564	132	15	collinear	collinear	ADJ
ijtc-1564	132	16	variables	variable	NOUN
ijtc-1564	132	17	.	.	PUNCT
ijtc-1564	133	1	this	this	PRON
ijtc-1564	133	2	is	be	AUX
ijtc-1564	133	3	supported	support	VERB
ijtc-1564	133	4	by	by	ADP
ijtc-1564	133	5	(	(	PUNCT
ijtc-1564	133	6	gujarati	gujarati	PROPN
ijtc-1564	133	7	,	,	PUNCT
ijtc-1564	133	8	2015	2015	NUM
ijtc-1564	133	9	)	)	PUNCT
ijtc-1564	133	10	.	.	PUNCT
ijtc-1564	134	1	it	it	PRON
ijtc-1564	134	2	is	be	AUX
ijtc-1564	134	3	worthy	worthy	ADJ
ijtc-1564	134	4	of	of	ADP
ijtc-1564	134	5	note	note	NOUN
ijtc-1564	134	6	by	by	ADP
ijtc-1564	134	7	implication	implication	NOUN
ijtc-1564	134	8	that	that	SCONJ
ijtc-1564	134	9	all	all	DET
ijtc-1564	134	10	adopted	adopt	VERB
ijtc-1564	134	11	variables	variable	NOUN
ijtc-1564	134	12	were	be	AUX
ijtc-1564	134	13	not	not	PART
ijtc-1564	134	14	significantly	significantly	ADV
ijtc-1564	134	15	correlated	correlate	VERB
ijtc-1564	134	16	with	with	ADP
ijtc-1564	134	17	each	each	DET
ijtc-1564	134	18	other	other	ADJ
ijtc-1564	134	19	from	from	ADP
ijtc-1564	134	20	the	the	DET
ijtc-1564	134	21	pairwise	pairwise	NOUN
ijtc-1564	134	22	correlation	correlation	NOUN
ijtc-1564	134	23	results	result	NOUN
ijtc-1564	134	24	in	in	ADP
ijtc-1564	134	25	the	the	DET
ijtc-1564	134	26	table	table	NOUN
ijtc-1564	134	27	above	above	ADV
ijtc-1564	134	28	,	,	PUNCT
ijtc-1564	134	29	evidenced	evidence	VERB
ijtc-1564	134	30	by	by	ADP
ijtc-1564	134	31	the	the	DET
ijtc-1564	134	32	range	range	NOUN
ijtc-1564	134	33	value	value	NOUN
ijtc-1564	134	34	of	of	ADP
ijtc-1564	134	35	variables	variable	NOUN
ijtc-1564	134	36	correlation	correlation	NOUN
ijtc-1564	134	37	,	,	PUNCT
ijtc-1564	134	38	which	which	PRON
ijtc-1564	134	39	lies	lie	VERB
ijtc-1564	134	40	between	between	ADP
ijtc-1564	134	41	-0.206	-0.206	PUNCT
ijtc-1564	134	42	and	and	CCONJ
ijtc-1564	134	43	0.6838	0.6838	NUM
ijtc-1564	134	44	,	,	PUNCT
ijtc-1564	134	45	suggesting	suggest	VERB
ijtc-1564	134	46	the	the	DET
ijtc-1564	134	47	absence	absence	NOUN
ijtc-1564	134	48	of	of	ADP
ijtc-1564	134	49	multi	multi	NOUN
ijtc-1564	134	50	-	-	NOUN
ijtc-1564	134	51	collinearity	collinearity	NOUN
ijtc-1564	134	52	among	among	ADP
ijtc-1564	134	53	the	the	DET
ijtc-1564	134	54	adopted	adopt	VERB
ijtc-1564	134	55	variables	variable	NOUN
ijtc-1564	134	56	for	for	ADP
ijtc-1564	134	57	the	the	DET
ijtc-1564	134	58	model	model	NOUN
ijtc-1564	134	59	.	.	PUNCT
ijtc-1564	135	1	table	table	NOUN
ijtc-1564	135	2	3	3	NUM
ijtc-1564	135	3	provides	provide	VERB
ijtc-1564	135	4	statistical	statistical	ADJ
ijtc-1564	135	5	information	information	NOUN
ijtc-1564	135	6	on	on	ADP
ijtc-1564	135	7	the	the	DET
ijtc-1564	135	8	estimated	estimate	VERB
ijtc-1564	135	9	panel	panel	NOUN
ijtc-1564	135	10	's	's	PART
ijtc-1564	135	11	random	random	ADJ
ijtc-1564	135	12	and	and	CCONJ
ijtc-1564	135	13	fixed	fix	VERB
ijtc-1564	135	14	effects	effect	NOUN
ijtc-1564	135	15	.	.	PUNCT
ijtc-1564	136	1	critical	critical	ADJ
ijtc-1564	136	2	observation	observation	NOUN
ijtc-1564	136	3	of	of	ADP
ijtc-1564	136	4	the	the	DET
ijtc-1564	136	5	estimated	estimate	VERB
ijtc-1564	136	6	panel	panel	NOUN
ijtc-1564	136	7	's	's	PART
ijtc-1564	136	8	random	random	ADJ
ijtc-1564	136	9	and	and	CCONJ
ijtc-1564	136	10	fixed	fix	VERB
ijtc-1564	136	11	effect	effect	NOUN
ijtc-1564	136	12	shows	show	VERB
ijtc-1564	136	13	that	that	SCONJ
ijtc-1564	136	14	the	the	DET
ijtc-1564	136	15	random	random	ADJ
ijtc-1564	136	16	effect	effect	NOUN
ijtc-1564	136	17	estimated	estimate	VERB
ijtc-1564	136	18	panel	panel	NOUN
ijtc-1564	136	19	is	be	AUX
ijtc-1564	136	20	more	more	ADV
ijtc-1564	136	21	robust	robust	ADJ
ijtc-1564	136	22	than	than	ADP
ijtc-1564	136	23	the	the	DET
ijtc-1564	136	24	fixed	fix	VERB
ijtc-1564	136	25	effect	effect	NOUN
ijtc-1564	136	26	.	.	PUNCT
ijtc-1564	137	1	based	base	VERB
ijtc-1564	137	2	on	on	ADP
ijtc-1564	137	3	the	the	DET
ijtc-1564	137	4	result	result	NOUN
ijtc-1564	137	5	of	of	ADP
ijtc-1564	137	6	the	the	DET
ijtc-1564	137	7	hausman	hausman	PROPN
ijtc-1564	137	8	test	test	NOUN
ijtc-1564	137	9	that	that	PRON
ijtc-1564	137	10	was	be	AUX
ijtc-1564	137	11	conducted	conduct	VERB
ijtc-1564	137	12	to	to	PART
ijtc-1564	137	13	decide	decide	VERB
ijtc-1564	137	14	on	on	ADP
ijtc-1564	137	15	the	the	DET
ijtc-1564	137	16	best	good	ADJ
ijtc-1564	137	17	estimates	estimate	NOUN
ijtc-1564	137	18	from	from	ADP
ijtc-1564	137	19	both	both	CCONJ
ijtc-1564	137	20	the	the	DET
ijtc-1564	137	21	random	random	ADJ
ijtc-1564	137	22	and	and	CCONJ
ijtc-1564	137	23	fixed	fix	VERB
ijtc-1564	137	24	effect	effect	NOUN
ijtc-1564	137	25	model	model	NOUN
ijtc-1564	137	26	results	result	NOUN
ijtc-1564	137	27	.	.	PUNCT
ijtc-1564	138	1	the	the	DET
ijtc-1564	138	2	result	result	NOUN
ijtc-1564	138	3	reveals	reveal	VERB
ijtc-1564	138	4	a	a	DET
ijtc-1564	138	5	chi2	chi2	NOUN
ijtc-1564	138	6	value	value	NOUN
ijtc-1564	138	7	of	of	ADP
ijtc-1564	138	8	6.71	6.71	NUM
ijtc-1564	138	9	with	with	ADP
ijtc-1564	138	10	0.0818	0.0818	NUM
ijtc-1564	138	11	probability	probability	NOUN
ijtc-1564	138	12	,	,	PUNCT
ijtc-1564	138	13	which	which	PRON
ijtc-1564	138	14	is	be	AUX
ijtc-1564	138	15	above	above	ADP
ijtc-1564	138	16	the	the	DET
ijtc-1564	138	17	0.0500	0.0500	NUM
ijtc-1564	138	18	significant	significant	ADJ
ijtc-1564	138	19	margin	margin	NOUN
ijtc-1564	138	20	,	,	PUNCT
ijtc-1564	138	21	which	which	PRON
ijtc-1564	138	22	suggests	suggest	VERB
ijtc-1564	138	23	that	that	SCONJ
ijtc-1564	138	24	the	the	DET
ijtc-1564	138	25	random	random	ADJ
ijtc-1564	138	26	effect	effect	NOUN
ijtc-1564	138	27	is	be	AUX
ijtc-1564	138	28	the	the	DET
ijtc-1564	138	29	best	good	ADJ
ijtc-1564	138	30	model	model	NOUN
ijtc-1564	138	31	to	to	PART
ijtc-1564	138	32	be	be	AUX
ijtc-1564	138	33	estimated	estimate	VERB
ijtc-1564	138	34	for	for	ADP
ijtc-1564	138	35	objective	objective	ADJ
ijtc-1564	138	36	three	three	NUM
ijtc-1564	138	37	.	.	PUNCT
ijtc-1564	139	1	therefore	therefore	ADV
ijtc-1564	139	2	,	,	PUNCT
ijtc-1564	139	3	the	the	DET
ijtc-1564	139	4	random	random	ADJ
ijtc-1564	139	5	effect	effect	NOUN
ijtc-1564	139	6	was	be	AUX
ijtc-1564	139	7	selected	select	VERB
ijtc-1564	139	8	and	and	CCONJ
ijtc-1564	139	9	interpreted	interpret	VERB
ijtc-1564	139	10	as	as	ADP
ijtc-1564	139	11	the	the	DET
ijtc-1564	139	12	appropriate	appropriate	ADJ
ijtc-1564	139	13	model	model	NOUN
ijtc-1564	139	14	.	.	PUNCT
ijtc-1564	140	1	table	table	NOUN
ijtc-1564	140	2	1	1	NUM
ijtc-1564	140	3	.	.	PUNCT
ijtc-1564	141	1	descriptive	descriptive	ADJ
ijtc-1564	141	2	statistics	statistic	NOUN
ijtc-1564	141	3	variables	variable	VERB
ijtc-1564	142	1	𝛍	𝛍	NOUN
ijtc-1564	142	2	𝛔	𝛔	ADV
ijtc-1564	142	3	𝐦𝐢𝐧imum	𝐦𝐢𝐧imum	ADV
ijtc-1564	142	4	𝐦𝐚𝐱imum	𝐦𝐚𝐱imum	ADV
ijtc-1564	142	5	roa	roa	NOUN
ijtc-1564	142	6	0.005	0.005	NUM
ijtc-1564	142	7	0.003	0.003	NUM
ijtc-1564	142	8	0.060	0.060	NUM
ijtc-1564	142	9	0.704	0.704	NUM
ijtc-1564	142	10	cont	cont	NOUN
ijtc-1564	142	11	0.016	0.016	NUM
ijtc-1564	142	12	0.002	0.002	NUM
ijtc-1564	142	13	0.025	0.025	NUM
ijtc-1564	142	14	0.062	0.062	NUM
ijtc-1564	142	15	idlec	idlec	NOUN
ijtc-1564	142	16	0.030	0.030	NUM
ijtc-1564	142	17	0.010	0.010	NUM
ijtc-1564	142	18	0.038	0.038	NUM
ijtc-1564	142	19	0.081	0.081	NUM
ijtc-1564	142	20	siz	siz	PROPN
ijtc-1564	142	21	0.003	0.003	NUM
ijtc-1564	142	22	0.001	0.001	NUM
ijtc-1564	142	23	0.061	0.061	NUM
ijtc-1564	142	24	0.090	0.090	NUM
ijtc-1564	142	25	tpfa	tpfa	NOUN
ijtc-1564	142	26	0.017	0.017	NUM
ijtc-1564	142	27	0.040	0.040	NUM
ijtc-1564	142	28	0.046	0.046	NUM
ijtc-1564	142	29	0.045	0.045	NUM
ijtc-1564	142	30	lev	lev	NOUN
ijtc-1564	142	31	0.036	0.036	NUM
ijtc-1564	142	32	0.015	0.015	NUM
ijtc-1564	142	33	0.015	0.015	NUM
ijtc-1564	142	34	0.041	0.041	NUM
ijtc-1564	142	35	source	source	NOUN
ijtc-1564	142	36	:	:	PUNCT
ijtc-1564	142	37	authors	author	NOUN
ijtc-1564	142	38	(	(	PUNCT
ijtc-1564	142	39	2024	2024	NUM
ijtc-1564	142	40	)	)	PUNCT
ijtc-1564	142	41	note	note	NOUN
ijtc-1564	142	42	:	:	PUNCT
ijtc-1564	142	43	table	table	NOUN
ijtc-1564	142	44	1	1	NUM
ijtc-1564	142	45	shows	show	VERB
ijtc-1564	142	46	the	the	DET
ijtc-1564	142	47	sample	sample	NOUN
ijtc-1564	142	48	statistics	statistic	NOUN
ijtc-1564	142	49	(	(	PUNCT
ijtc-1564	142	50	𝜇	𝜇	ADP
ijtc-1564	142	51	,	,	PUNCT
ijtc-1564	142	52	𝜎	𝜎	INTJ
ijtc-1564	142	53	,	,	PUNCT
ijtc-1564	142	54	𝑚𝑎𝑥	𝑚𝑎𝑥	NOUN
ijtc-1564	142	55	,	,	PUNCT
ijtc-1564	142	56	𝑚𝑖𝑛	𝑚𝑖𝑛	NOUN
ijtc-1564	142	57	)	)	PUNCT
ijtc-1564	142	58	,	,	PUNCT
ijtc-1564	142	59	where	where	SCONJ
ijtc-1564	142	60	𝜇	𝜇	ADP
ijtc-1564	142	61	≡	≡	PROPN
ijtc-1564	142	62	mean	mean	NOUN
ijtc-1564	142	63	,	,	PUNCT
ijtc-1564	142	64	𝜎	𝜎	PROPN
ijtc-1564	142	65	≡	≡	PROPN
ijtc-1564	142	66	standard	standard	ADJ
ijtc-1564	142	67	deviation	deviation	NOUN
ijtc-1564	142	68	table	table	NOUN
ijtc-1564	142	69	2	2	NUM
ijtc-1564	142	70	.	.	X
ijtc-1564	142	71	pairwise	pairwise	NOUN
ijtc-1564	142	72	correlation	correlation	NOUN
ijtc-1564	142	73	analysis	analysis	NOUN
ijtc-1564	142	74	variables	variable	NOUN
ijtc-1564	142	75	roa	roa	NOUN
ijtc-1564	142	76	cont	cont	NOUN
ijtc-1564	142	77	idlec	idlec	NOUN
ijtc-1564	142	78	tpfa	tpfa	NOUN
ijtc-1564	142	79	siz	siz	PROPN
ijtc-1564	142	80	lev	lev	PROPN
ijtc-1564	142	81	roa	roa	PROPN
ijtc-1564	142	82	1.0000	1.0000	NUM
ijtc-1564	142	83	cont	cont	NOUN
ijtc-1564	142	84	0.102	0.102	NUM
ijtc-1564	142	85	1.0000	1.0000	NUM
ijtc-1564	142	86	idlec	idlec	NOUN
ijtc-1564	142	87	0.304	0.304	NUM
ijtc-1564	142	88	0.038	0.038	NUM
ijtc-1564	142	89	1.0000	1.0000	NUM
ijtc-1564	142	90	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1564	142	91	the	the	DET
ijtc-1564	142	92	impact	impact	NOUN
ijtc-1564	142	93	of	of	ADP
ijtc-1564	142	94	contribution	contribution	NOUN
ijtc-1564	142	95	density	density	NOUN
ijtc-1564	142	96	,	,	PUNCT
ijtc-1564	142	97	size	size	NOUN
ijtc-1564	142	98	,	,	PUNCT
ijtc-1564	142	99	idle	idle	ADJ
ijtc-1564	142	100	contributions	contribution	NOUN
ijtc-1564	142	101	,	,	PUNCT
ijtc-1564	142	102	and	and	CCONJ
ijtc-1564	142	103	pension	pension	NOUN
ijtc-1564	142	104	funds	fund	NOUN
ijtc-1564	142	105	’	'	PUNCT
ijtc-1564	142	106	performance	performance	NOUN
ijtc-1564	142	107	ibrahim	ibrahim	NOUN
ijtc-1564	142	108	,	,	PUNCT
ijtc-1564	142	109	rabiu	rabiu	NOUN
ijtc-1564	142	110	,	,	PUNCT
ijtc-1564	142	111	and	and	CCONJ
ijtc-1564	142	112	agbeyinka	agbeyinka	NOUN
ijtc-1564	142	113	8	8	NUM
ijtc-1564	142	114	|	|	ADV
ijtc-1564	142	115	ilomata	ilomata	PROPN
ijtc-1564	142	116	international	international	ADJ
ijtc-1564	142	117	journal	journal	NOUN
ijtc-1564	142	118	of	of	ADP
ijtc-1564	142	119	tax	tax	PROPN
ijtc-1564	142	120	&	&	CCONJ
ijtc-1564	142	121	accounting	accounting	PROPN
ijtc-1564	142	122	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	142	123	siz	siz	PROPN
ijtc-1564	142	124	0.410	0.410	NUM
ijtc-1564	142	125	0.159	0.159	NUM
ijtc-1564	142	126	0.294	0.294	NUM
ijtc-1564	142	127	1.0000	1.0000	NUM
ijtc-1564	142	128	tpfa	tpfa	NOUN
ijtc-1564	142	129	0.602	0.602	NUM
ijtc-1564	142	130	0.041	0.041	NUM
ijtc-1564	142	131	0.402	0.402	NUM
ijtc-1564	142	132	0.063	0.063	NUM
ijtc-1564	142	133	1.000	1.000	NUM
ijtc-1564	142	134	lev	lev	NOUN
ijtc-1564	142	135	0.052	0.052	NUM
ijtc-1564	142	136	0.061	0.061	NUM
ijtc-1564	142	137	0.518	0.518	NUM
ijtc-1564	142	138	0.662	0.662	NUM
ijtc-1564	142	139	0.402	0.402	NUM
ijtc-1564	142	140	1.000	1.000	NUM
ijtc-1564	142	141	source	source	NOUN
ijtc-1564	142	142	:	:	PUNCT
ijtc-1564	142	143	authors	author	NOUN
ijtc-1564	142	144	(	(	PUNCT
ijtc-1564	142	145	2024	2024	NUM
ijtc-1564	142	146	)	)	PUNCT
ijtc-1564	142	147	note	note	NOUN
ijtc-1564	142	148	:	:	PUNCT
ijtc-1564	142	149	table	table	NOUN
ijtc-1564	142	150	2	2	NUM
ijtc-1564	142	151	shows	show	VERB
ijtc-1564	142	152	the	the	DET
ijtc-1564	142	153	pearson	pearson	PROPN
ijtc-1564	142	154	correlation	correlation	NOUN
ijtc-1564	142	155	coefficients	coefficient	NOUN
ijtc-1564	142	156	,	,	PUNCT
ijtc-1564	142	157	𝑟𝑥1𝑥2	𝑟𝑥1𝑥2	PROPN
ijtc-1564	142	158	,	,	PUNCT
ijtc-1564	142	159	defined	define	VERB
ijtc-1564	142	160	for	for	ADP
ijtc-1564	142	161	linear	linear	ADJ
ijtc-1564	142	162	correlation	correlation	NOUN
ijtc-1564	142	163	between	between	ADP
ijtc-1564	142	164	a	a	DET
ijtc-1564	142	165	pair	pair	NOUN
ijtc-1564	142	166	,	,	PUNCT
ijtc-1564	142	167	𝑥𝑖and	𝑥𝑖and	NOUN
ijtc-1564	142	168	𝑥𝑗	𝑥𝑗	PRON
ijtc-1564	142	169	,	,	PUNCT
ijtc-1564	142	170	having	having	AUX
ijtc-1564	142	171	𝑛-set	𝑛-set	VERB
ijtc-1564	142	172	[	[	X
ijtc-1564	142	173	(	(	PUNCT
ijtc-1564	142	174	𝑥1,1	𝑥1,1	PROPN
ijtc-1564	142	175	,	,	PUNCT
ijtc-1564	142	176	𝑥2,1	𝑥2,1	PROPN
ijtc-1564	142	177	)	)	PUNCT
ijtc-1564	142	178	,	,	PUNCT
ijtc-1564	142	179	(	(	PUNCT
ijtc-1564	142	180	𝑥1,2	𝑥1,2	PROPN
ijtc-1564	142	181	,	,	PUNCT
ijtc-1564	142	182	𝑥2,2	𝑥2,2	NOUN
ijtc-1564	142	183	)	)	PUNCT
ijtc-1564	142	184	,	,	PUNCT
ijtc-1564	142	185	…	…	PUNCT
ijtc-1564	142	186	,	,	PUNCT
ijtc-1564	142	187	(	(	PUNCT
ijtc-1564	142	188	𝑥1,𝑛	𝑥1,𝑛	PROPN
ijtc-1564	142	189	,	,	PUNCT
ijtc-1564	142	190	𝑥2,𝑛	𝑥2,𝑛	PROPN
ijtc-1564	142	191	)	)	PUNCT
ijtc-1564	142	192	]	]	PUNCT
ijtc-1564	142	193	with	with	ADP
ijtc-1564	142	194	𝑟𝑥1𝑥2	𝑟𝑥1𝑥2	PROPN
ijtc-1564	142	195	=	=	SYM
ijtc-1564	142	196	∑	∑	PUNCT
ijtc-1564	142	197	(	(	PUNCT
ijtc-1564	142	198	𝑥1,𝑡	𝑥1,𝑡	PROPN
ijtc-1564	142	199	−𝑛	−𝑛	PROPN
ijtc-1564	142	200	𝑖	𝑖	SYM
ijtc-1564	142	201	�	�	PROPN
ijtc-1564	142	202	̅	̅	NOUN
ijtc-1564	142	203	�	�	NOUN
ijtc-1564	142	204	1)(𝑥2,𝑡	1)(𝑥2,𝑡	NUM
ijtc-1564	142	205	−	−	NOUN
ijtc-1564	142	206	�	�	NOUN
ijtc-1564	142	207	̅	̅	NOUN
ijtc-1564	142	208	�	�	NOUN
ijtc-1564	142	209	2	2	NUM
ijtc-1564	142	210	)	)	PUNCT
ijtc-1564	143	1	[	[	X
ijtc-1564	143	2	√(𝑥1,𝑡	√(𝑥1,𝑡	ADP
ijtc-1564	143	3	−	−	PRON
ijtc-1564	143	4	�	�	PROPN
ijtc-1564	143	5	̅	̅	NOUN
ijtc-1564	143	6	�	�	NOUN
ijtc-1564	143	7	1)2√(𝑥2,𝑡	1)2√(𝑥2,𝑡	NUM
ijtc-1564	143	8	−	−	PROPN
ijtc-1564	143	9	�	�	NOUN
ijtc-1564	143	10	̅	̅	NOUN
ijtc-1564	143	11	�	�	NOUN
ijtc-1564	143	12	2)2	2)2	NOUN
ijtc-1564	143	13	]	]	SYM
ijtc-1564	143	14	−1	−1	NOUN
ijtc-1564	143	15	,	,	PUNCT
ijtc-1564	143	16	and	and	CCONJ
ijtc-1564	143	17	the	the	DET
ijtc-1564	143	18	value	value	NOUN
ijtc-1564	143	19	lies	lie	VERB
ijtc-1564	143	20	between	between	ADP
ijtc-1564	143	21	–	–	PUNCT
ijtc-1564	143	22	1	1	NUM
ijtc-1564	143	23	and	and	CCONJ
ijtc-1564	143	24	+1	+1	PROPN
ijtc-1564	143	25	.	.	PUNCT
ijtc-1564	143	26	table	table	PROPN
ijtc-1564	144	1	3	3	NUM
ijtc-1564	144	2	.	.	PROPN
ijtc-1564	144	3	hausman	hausman	PROPN
ijtc-1564	144	4	specification	specification	PROPN
ijtc-1564	144	5	result	result	NOUN
ijtc-1564	144	6	variables	variable	NOUN
ijtc-1564	144	7	fixed	fix	VERB
ijtc-1564	144	8	random	random	ADJ
ijtc-1564	144	9	difference	difference	NOUN
ijtc-1564	144	10	s.e	s.e	PROPN
ijtc-1564	144	11	.	.	PROPN
ijtc-1564	144	12	cont	cont	PROPN
ijtc-1564	144	13	0.004	0.004	NUM
ijtc-1564	144	14	0.012	0.012	NUM
ijtc-1564	144	15	-0.008	-0.008	NUM
ijtc-1564	144	16	0.005	0.005	NUM
ijtc-1564	144	17	idlec	idlec	NOUN
ijtc-1564	144	18	0.298	0.298	NUM
ijtc-1564	144	19	0.320	0.320	NUM
ijtc-1564	144	20	0.023	0.023	NUM
ijtc-1564	144	21	0.011	0.011	NUM
ijtc-1564	144	22	siz	siz	PROPN
ijtc-1564	144	23	-0.039	-0.039	PROPN
ijtc-1564	144	24	-0.101	-0.101	PUNCT
ijtc-1564	144	25	0.063	0.063	NUM
ijtc-1564	144	26	0.022	0.022	NUM
ijtc-1564	144	27	tpfa	tpfa	NOUN
ijtc-1564	144	28	0.297	0.297	NUM
ijtc-1564	144	29	0.299	0.299	NUM
ijtc-1564	144	30	-0.002	-0.002	PUNCT
ijtc-1564	144	31	0.021	0.021	NUM
ijtc-1564	144	32	lev	lev	NOUN
ijtc-1564	144	33	0.025	0.025	NUM
ijtc-1564	144	34	0.032	0.032	NUM
ijtc-1564	144	35	-0.007	-0.007	PUNCT
ijtc-1564	144	36	0.011	0.011	NUM
ijtc-1564	144	37	source	source	NOUN
ijtc-1564	144	38	:	:	PUNCT
ijtc-1564	144	39	authors	author	NOUN
ijtc-1564	144	40	(	(	PUNCT
ijtc-1564	144	41	2024	2024	NUM
ijtc-1564	144	42	)	)	PUNCT
ijtc-1564	144	43	table	table	NOUN
ijtc-1564	144	44	4	4	NUM
ijtc-1564	144	45	presents	present	VERB
ijtc-1564	144	46	the	the	DET
ijtc-1564	144	47	result	result	NOUN
ijtc-1564	144	48	of	of	ADP
ijtc-1564	144	49	the	the	DET
ijtc-1564	144	50	panel	panel	NOUN
ijtc-1564	144	51	data	datum	NOUN
ijtc-1564	144	52	regression	regression	NOUN
ijtc-1564	144	53	(	(	PUNCT
ijtc-1564	144	54	random	random	ADJ
ijtc-1564	144	55	-	-	PUNCT
ijtc-1564	144	56	effects	effect	NOUN
ijtc-1564	144	57	)	)	PUNCT
ijtc-1564	144	58	,	,	PUNCT
ijtc-1564	144	59	which	which	PRON
ijtc-1564	144	60	reveals	reveal	VERB
ijtc-1564	144	61	that	that	SCONJ
ijtc-1564	144	62	the	the	DET
ijtc-1564	144	63	coefficient	coefficient	NOUN
ijtc-1564	144	64	of	of	ADP
ijtc-1564	144	65	r2	r2	PROPN
ijtc-1564	144	66	has	have	VERB
ijtc-1564	144	67	a	a	DET
ijtc-1564	144	68	value	value	NOUN
ijtc-1564	144	69	of	of	ADP
ijtc-1564	144	70	0.48	0.48	NUM
ijtc-1564	144	71	.	.	PUNCT
ijtc-1564	145	1	this	this	PRON
ijtc-1564	145	2	suggests	suggest	VERB
ijtc-1564	145	3	that	that	SCONJ
ijtc-1564	145	4	the	the	DET
ijtc-1564	145	5	adopted	adopt	VERB
ijtc-1564	145	6	explanatory	explanatory	ADJ
ijtc-1564	145	7	variables	variable	NOUN
ijtc-1564	145	8	were	be	AUX
ijtc-1564	145	9	able	able	ADJ
ijtc-1564	145	10	to	to	PART
ijtc-1564	145	11	explain	explain	VERB
ijtc-1564	145	12	48	48	NUM
ijtc-1564	145	13	%	%	NOUN
ijtc-1564	145	14	of	of	ADP
ijtc-1564	145	15	the	the	DET
ijtc-1564	145	16	total	total	ADJ
ijtc-1564	145	17	variation	variation	NOUN
ijtc-1564	145	18	in	in	ADP
ijtc-1564	145	19	the	the	DET
ijtc-1564	145	20	performance	performance	NOUN
ijtc-1564	145	21	of	of	ADP
ijtc-1564	145	22	the	the	DET
ijtc-1564	145	23	sampled	sample	VERB
ijtc-1564	145	24	pension	pension	NOUN
ijtc-1564	145	25	administrators	administrator	NOUN
ijtc-1564	145	26	depicted	depict	VERB
ijtc-1564	145	27	by	by	ADP
ijtc-1564	145	28	return	return	NOUN
ijtc-1564	145	29	on	on	ADP
ijtc-1564	145	30	assets	asset	NOUN
ijtc-1564	145	31	(	(	PUNCT
ijtc-1564	145	32	roa	roa	NOUN
ijtc-1564	145	33	)	)	PUNCT
ijtc-1564	145	34	,	,	PUNCT
ijtc-1564	145	35	implying	imply	VERB
ijtc-1564	145	36	that	that	SCONJ
ijtc-1564	145	37	the	the	DET
ijtc-1564	145	38	remaining	remain	VERB
ijtc-1564	145	39	52	52	NUM
ijtc-1564	145	40	%	%	NOUN
ijtc-1564	145	41	,	,	PUNCT
ijtc-1564	145	42	which	which	PRON
ijtc-1564	145	43	was	be	AUX
ijtc-1564	145	44	not	not	PART
ijtc-1564	145	45	accounted	account	VERB
ijtc-1564	145	46	for	for	ADP
ijtc-1564	145	47	were	be	AUX
ijtc-1564	145	48	the	the	DET
ijtc-1564	145	49	stochastic	stochastic	ADJ
ijtc-1564	145	50	element	element	NOUN
ijtc-1564	145	51	of	of	ADP
ijtc-1564	145	52	the	the	DET
ijtc-1564	145	53	model	model	NOUN
ijtc-1564	145	54	which	which	PRON
ijtc-1564	145	55	represent	represent	VERB
ijtc-1564	145	56	the	the	DET
ijtc-1564	145	57	error	error	NOUN
ijtc-1564	145	58	terms	term	NOUN
ijtc-1564	145	59	.	.	PUNCT
ijtc-1564	146	1	the	the	DET
ijtc-1564	146	2	f	f	PROPN
ijtc-1564	146	3	-	-	PUNCT
ijtc-1564	146	4	statistics	statistic	NOUN
ijtc-1564	146	5	is	be	AUX
ijtc-1564	146	6	significant	significant	ADJ
ijtc-1564	146	7	at	at	ADP
ijtc-1564	146	8	1	1	NUM
ijtc-1564	146	9	%	%	NOUN
ijtc-1564	146	10	considering	consider	VERB
ijtc-1564	146	11	its	its	PRON
ijtc-1564	146	12	probability	probability	NOUN
ijtc-1564	146	13	value	value	NOUN
ijtc-1564	146	14	of	of	ADP
ijtc-1564	146	15	0.0000	0.0000	NUM
ijtc-1564	146	16	,	,	PUNCT
ijtc-1564	146	17	which	which	PRON
ijtc-1564	146	18	posits	posit	VERB
ijtc-1564	146	19	that	that	SCONJ
ijtc-1564	146	20	all	all	DET
ijtc-1564	146	21	the	the	DET
ijtc-1564	146	22	adopted	adopt	VERB
ijtc-1564	146	23	independent	independent	ADJ
ijtc-1564	146	24	variables	variable	NOUN
ijtc-1564	146	25	were	be	AUX
ijtc-1564	146	26	jointly	jointly	ADV
ijtc-1564	146	27	substantial	substantial	ADJ
ijtc-1564	146	28	in	in	ADP
ijtc-1564	146	29	explaining	explain	VERB
ijtc-1564	146	30	return	return	NOUN
ijtc-1564	146	31	on	on	ADP
ijtc-1564	146	32	assets	asset	NOUN
ijtc-1564	146	33	(	(	PUNCT
ijtc-1564	146	34	roa	roa	NOUN
ijtc-1564	146	35	)	)	PUNCT
ijtc-1564	146	36	.	.	PUNCT
ijtc-1564	147	1	because	because	SCONJ
ijtc-1564	147	2	of	of	ADP
ijtc-1564	147	3	this	this	PRON
ijtc-1564	147	4	,	,	PUNCT
ijtc-1564	147	5	the	the	DET
ijtc-1564	147	6	model	model	NOUN
ijtc-1564	147	7	could	could	AUX
ijtc-1564	147	8	exhibit	exhibit	VERB
ijtc-1564	147	9	a	a	DET
ijtc-1564	147	10	reasonable	reasonable	ADJ
ijtc-1564	147	11	level	level	NOUN
ijtc-1564	147	12	of	of	ADP
ijtc-1564	147	13	goodness	goodness	NOUN
ijtc-1564	147	14	of	of	ADP
ijtc-1564	147	15	fit	fit	PROPN
ijtc-1564	147	16	.	.	PUNCT
ijtc-1564	148	1	the	the	DET
ijtc-1564	148	2	coefficients	coefficient	NOUN
ijtc-1564	148	3	of	of	ADP
ijtc-1564	148	4	the	the	DET
ijtc-1564	148	5	constant	constant	ADJ
ijtc-1564	148	6	(	(	PUNCT
ijtc-1564	148	7	c	c	NOUN
ijtc-1564	148	8	)	)	PUNCT
ijtc-1564	148	9	have	have	VERB
ijtc-1564	148	10	a	a	DET
ijtc-1564	148	11	value	value	NOUN
ijtc-1564	148	12	of	of	ADP
ijtc-1564	148	13	0.0518	0.0518	NUM
ijtc-1564	148	14	.	.	PUNCT
ijtc-1564	149	1	this	this	PRON
ijtc-1564	149	2	suggests	suggest	VERB
ijtc-1564	149	3	that	that	SCONJ
ijtc-1564	149	4	if	if	SCONJ
ijtc-1564	149	5	all	all	DET
ijtc-1564	149	6	the	the	DET
ijtc-1564	149	7	explanatory	explanatory	ADJ
ijtc-1564	149	8	variables	variable	NOUN
ijtc-1564	149	9	are	be	AUX
ijtc-1564	149	10	held	hold	VERB
ijtc-1564	149	11	constant	constant	ADJ
ijtc-1564	149	12	,	,	PUNCT
ijtc-1564	149	13	the	the	DET
ijtc-1564	149	14	explained	explain	VERB
ijtc-1564	149	15	variable	variable	NOUN
ijtc-1564	149	16	,	,	PUNCT
ijtc-1564	149	17	depicted	depict	VERB
ijtc-1564	149	18	by	by	ADP
ijtc-1564	149	19	return	return	NOUN
ijtc-1564	149	20	on	on	ADP
ijtc-1564	149	21	assets	asset	NOUN
ijtc-1564	149	22	(	(	PUNCT
ijtc-1564	149	23	roa	roa	NOUN
ijtc-1564	149	24	)	)	PUNCT
ijtc-1564	149	25	,	,	PUNCT
ijtc-1564	149	26	will	will	AUX
ijtc-1564	149	27	surge	surge	VERB
ijtc-1564	149	28	by	by	ADP
ijtc-1564	149	29	0.0518	0.0518	NUM
ijtc-1564	149	30	units	unit	NOUN
ijtc-1564	149	31	.	.	PUNCT
ijtc-1564	150	1	this	this	PRON
ijtc-1564	150	2	shows	show	VERB
ijtc-1564	150	3	that	that	SCONJ
ijtc-1564	150	4	regardless	regardless	ADV
ijtc-1564	150	5	of	of	ADP
ijtc-1564	150	6	the	the	DET
ijtc-1564	150	7	change	change	NOUN
ijtc-1564	150	8	in	in	ADP
ijtc-1564	150	9	the	the	DET
ijtc-1564	150	10	explanatory	explanatory	ADJ
ijtc-1564	150	11	variables	variable	NOUN
ijtc-1564	150	12	of	of	ADP
ijtc-1564	150	13	the	the	DET
ijtc-1564	150	14	sampled	sample	VERB
ijtc-1564	150	15	pension	pension	NOUN
ijtc-1564	150	16	administrators	administrator	NOUN
ijtc-1564	150	17	,	,	PUNCT
ijtc-1564	150	18	return	return	VERB
ijtc-1564	150	19	on	on	ADP
ijtc-1564	150	20	assets	asset	NOUN
ijtc-1564	150	21	(	(	PUNCT
ijtc-1564	150	22	roa	roa	NOUN
ijtc-1564	150	23	)	)	PUNCT
ijtc-1564	150	24	will	will	AUX
ijtc-1564	150	25	respond	respond	VERB
ijtc-1564	150	26	accordingly	accordingly	ADV
ijtc-1564	150	27	.	.	PUNCT
ijtc-1564	151	1	the	the	DET
ijtc-1564	151	2	density	density	NOUN
ijtc-1564	151	3	of	of	ADP
ijtc-1564	151	4	the	the	DET
ijtc-1564	151	5	contribution	contribution	NOUN
ijtc-1564	151	6	as	as	ADP
ijtc-1564	151	7	part	part	NOUN
ijtc-1564	151	8	of	of	ADP
ijtc-1564	151	9	the	the	DET
ijtc-1564	151	10	adopted	adopt	VERB
ijtc-1564	151	11	regressors	regressor	NOUN
ijtc-1564	151	12	shows	show	VERB
ijtc-1564	151	13	a	a	DET
ijtc-1564	151	14	positive	positive	ADJ
ijtc-1564	151	15	coefficient	coefficient	NOUN
ijtc-1564	151	16	of	of	ADP
ijtc-1564	151	17	0.0681	0.0681	NUM
ijtc-1564	151	18	,	,	PUNCT
ijtc-1564	151	19	and	and	CCONJ
ijtc-1564	151	20	it	it	PRON
ijtc-1564	151	21	was	be	AUX
ijtc-1564	151	22	statistically	statistically	ADV
ijtc-1564	151	23	significant	significant	ADJ
ijtc-1564	151	24	at	at	ADP
ijtc-1564	151	25	a	a	DET
ijtc-1564	151	26	10	10	NUM
ijtc-1564	151	27	%	%	NOUN
ijtc-1564	151	28	level	level	NOUN
ijtc-1564	151	29	,	,	PUNCT
ijtc-1564	151	30	as	as	SCONJ
ijtc-1564	151	31	contained	contain	VERB
ijtc-1564	151	32	in	in	ADP
ijtc-1564	151	33	the	the	DET
ijtc-1564	151	34	table	table	NOUN
ijtc-1564	151	35	above	above	ADV
ijtc-1564	151	36	.	.	PUNCT
ijtc-1564	152	1	this	this	DET
ijtc-1564	152	2	posits	posit	NOUN
ijtc-1564	152	3	that	that	SCONJ
ijtc-1564	152	4	in	in	ADP
ijtc-1564	152	5	a	a	DET
ijtc-1564	152	6	situation	situation	NOUN
ijtc-1564	152	7	where	where	SCONJ
ijtc-1564	152	8	other	other	ADJ
ijtc-1564	152	9	predictor	predictor	NOUN
ijtc-1564	152	10	variables	variable	NOUN
ijtc-1564	152	11	are	be	AUX
ijtc-1564	152	12	held	hold	VERB
ijtc-1564	152	13	constant	constant	ADJ
ijtc-1564	152	14	,	,	PUNCT
ijtc-1564	152	15	by	by	ADP
ijtc-1564	152	16	implication	implication	NOUN
ijtc-1564	152	17	,	,	PUNCT
ijtc-1564	152	18	a	a	DET
ijtc-1564	152	19	unit	unit	NOUN
ijtc-1564	152	20	change	change	NOUN
ijtc-1564	152	21	in	in	ADP
ijtc-1564	152	22	the	the	DET
ijtc-1564	152	23	density	density	NOUN
ijtc-1564	152	24	of	of	ADP
ijtc-1564	152	25	the	the	DET
ijtc-1564	152	26	contribution	contribution	NOUN
ijtc-1564	152	27	will	will	AUX
ijtc-1564	152	28	account	account	VERB
ijtc-1564	152	29	for	for	ADP
ijtc-1564	152	30	a	a	DET
ijtc-1564	152	31	0.0681	0.0681	NUM
ijtc-1564	152	32	unit	unit	NOUN
ijtc-1564	152	33	increase	increase	NOUN
ijtc-1564	152	34	in	in	ADP
ijtc-1564	152	35	the	the	DET
ijtc-1564	152	36	return	return	NOUN
ijtc-1564	152	37	on	on	ADP
ijtc-1564	152	38	assets	asset	NOUN
ijtc-1564	152	39	.	.	PUNCT
ijtc-1564	153	1	this	this	PRON
ijtc-1564	153	2	agreed	agree	VERB
ijtc-1564	153	3	with	with	ADP
ijtc-1564	153	4	the	the	DET
ijtc-1564	153	5	apriori	apriori	ADJ
ijtc-1564	153	6	expectation	expectation	NOUN
ijtc-1564	153	7	that	that	PRON
ijtc-1564	153	8	was	be	AUX
ijtc-1564	153	9	early	early	ADV
ijtc-1564	153	10	made	make	VERB
ijtc-1564	153	11	for	for	ADP
ijtc-1564	153	12	this	this	DET
ijtc-1564	153	13	study	study	NOUN
ijtc-1564	153	14	.	.	PUNCT
ijtc-1564	154	1	idle	idle	ADJ
ijtc-1564	154	2	contribution	contribution	NOUN
ijtc-1564	154	3	as	as	ADP
ijtc-1564	154	4	part	part	NOUN
ijtc-1564	154	5	of	of	ADP
ijtc-1564	154	6	the	the	DET
ijtc-1564	154	7	adopted	adopt	VERB
ijtc-1564	154	8	regressors	regressor	NOUN
ijtc-1564	154	9	reveals	reveal	VERB
ijtc-1564	154	10	a	a	DET
ijtc-1564	154	11	positive	positive	ADJ
ijtc-1564	154	12	coefficient	coefficient	NOUN
ijtc-1564	154	13	of	of	ADP
ijtc-1564	154	14	0.2992	0.2992	NUM
ijtc-1564	154	15	with	with	ADP
ijtc-1564	154	16	return	return	NOUN
ijtc-1564	154	17	on	on	ADP
ijtc-1564	154	18	assets	asset	NOUN
ijtc-1564	154	19	but	but	CCONJ
ijtc-1564	154	20	is	be	AUX
ijtc-1564	154	21	not	not	PART
ijtc-1564	154	22	statistically	statistically	ADV
ijtc-1564	154	23	significant	significant	ADJ
ijtc-1564	154	24	,	,	PUNCT
ijtc-1564	154	25	as	as	SCONJ
ijtc-1564	154	26	contained	contain	VERB
ijtc-1564	154	27	in	in	ADP
ijtc-1564	154	28	the	the	DET
ijtc-1564	154	29	table	table	NOUN
ijtc-1564	154	30	above	above	ADV
ijtc-1564	154	31	.	.	PUNCT
ijtc-1564	155	1	this	this	PRON
ijtc-1564	155	2	suggests	suggest	VERB
ijtc-1564	155	3	that	that	SCONJ
ijtc-1564	155	4	where	where	SCONJ
ijtc-1564	155	5	other	other	ADJ
ijtc-1564	155	6	regressors	regressor	NOUN
ijtc-1564	155	7	are	be	AUX
ijtc-1564	155	8	held	hold	VERB
ijtc-1564	155	9	constant	constant	ADJ
ijtc-1564	155	10	,	,	PUNCT
ijtc-1564	155	11	a	a	DET
ijtc-1564	155	12	unit	unit	NOUN
ijtc-1564	155	13	increase	increase	NOUN
ijtc-1564	155	14	in	in	ADP
ijtc-1564	155	15	the	the	DET
ijtc-1564	155	16	idle	idle	ADJ
ijtc-1564	155	17	contribution	contribution	NOUN
ijtc-1564	155	18	will	will	AUX
ijtc-1564	155	19	account	account	VERB
ijtc-1564	155	20	for	for	ADP
ijtc-1564	155	21	an	an	DET
ijtc-1564	155	22	increment	increment	NOUN
ijtc-1564	155	23	of	of	ADP
ijtc-1564	155	24	0.2992	0.2992	NUM
ijtc-1564	155	25	units	unit	NOUN
ijtc-1564	155	26	in	in	ADP
ijtc-1564	155	27	the	the	DET
ijtc-1564	155	28	return	return	NOUN
ijtc-1564	155	29	on	on	ADP
ijtc-1564	155	30	assets	asset	NOUN
ijtc-1564	155	31	of	of	ADP
ijtc-1564	155	32	the	the	DET
ijtc-1564	155	33	population	population	NOUN
ijtc-1564	155	34	under	under	ADP
ijtc-1564	155	35	study	study	NOUN
ijtc-1564	155	36	.	.	PUNCT
ijtc-1564	156	1	the	the	DET
ijtc-1564	156	2	contribution	contribution	NOUN
ijtc-1564	156	3	size	size	NOUN
ijtc-1564	156	4	had	have	VERB
ijtc-1564	156	5	a	a	DET
ijtc-1564	156	6	positive	positive	ADJ
ijtc-1564	156	7	coefficient	coefficient	NOUN
ijtc-1564	156	8	of	of	ADP
ijtc-1564	156	9	0.0320	0.0320	NUM
ijtc-1564	156	10	with	with	ADP
ijtc-1564	156	11	roa	roa	PROPN
ijtc-1564	156	12	,	,	PUNCT
ijtc-1564	156	13	which	which	PRON
ijtc-1564	156	14	was	be	AUX
ijtc-1564	156	15	statistically	statistically	ADV
ijtc-1564	156	16	significant	significant	ADJ
ijtc-1564	156	17	at	at	ADP
ijtc-1564	156	18	5	5	NUM
ijtc-1564	156	19	%	%	NOUN
ijtc-1564	156	20	,	,	PUNCT
ijtc-1564	156	21	as	as	ADP
ijtc-1564	156	22	in	in	ADP
ijtc-1564	156	23	the	the	DET
ijtc-1564	156	24	table	table	NOUN
ijtc-1564	156	25	above	above	ADV
ijtc-1564	156	26	.	.	PUNCT
ijtc-1564	157	1	this	this	PRON
ijtc-1564	157	2	suggests	suggest	VERB
ijtc-1564	157	3	that	that	SCONJ
ijtc-1564	157	4	where	where	SCONJ
ijtc-1564	157	5	other	other	ADJ
ijtc-1564	157	6	regressors	regressor	NOUN
ijtc-1564	157	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-1564	157	8	the	the	DET
ijtc-1564	157	9	impact	impact	NOUN
ijtc-1564	157	10	of	of	ADP
ijtc-1564	157	11	contribution	contribution	NOUN
ijtc-1564	157	12	density	density	NOUN
ijtc-1564	157	13	,	,	PUNCT
ijtc-1564	157	14	size	size	NOUN
ijtc-1564	157	15	,	,	PUNCT
ijtc-1564	157	16	idle	idle	ADJ
ijtc-1564	157	17	contributions	contribution	NOUN
ijtc-1564	157	18	,	,	PUNCT
ijtc-1564	157	19	and	and	CCONJ
ijtc-1564	157	20	pension	pension	NOUN
ijtc-1564	157	21	funds	fund	NOUN
ijtc-1564	157	22	’	'	PUNCT
ijtc-1564	157	23	performance	performance	NOUN
ijtc-1564	157	24	ibrahim	ibrahim	NOUN
ijtc-1564	157	25	,	,	PUNCT
ijtc-1564	157	26	rabiu	rabiu	NOUN
ijtc-1564	157	27	,	,	PUNCT
ijtc-1564	157	28	and	and	CCONJ
ijtc-1564	157	29	agbeyinka	agbeyinka	NOUN
ijtc-1564	157	30	9	9	NUM
ijtc-1564	157	31	|	|	ADV
ijtc-1564	157	32	ilomata	ilomata	PROPN
ijtc-1564	157	33	international	international	ADJ
ijtc-1564	157	34	journal	journal	NOUN
ijtc-1564	157	35	of	of	ADP
ijtc-1564	157	36	tax	tax	PROPN
ijtc-1564	157	37	&	&	CCONJ
ijtc-1564	157	38	accounting	accounting	PROPN
ijtc-1564	157	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	157	40	are	be	AUX
ijtc-1564	157	41	held	hold	VERB
ijtc-1564	157	42	constant	constant	ADJ
ijtc-1564	157	43	,	,	PUNCT
ijtc-1564	157	44	a	a	DET
ijtc-1564	157	45	unit	unit	NOUN
ijtc-1564	157	46	change	change	NOUN
ijtc-1564	157	47	in	in	ADP
ijtc-1564	157	48	the	the	DET
ijtc-1564	157	49	contribution	contribution	NOUN
ijtc-1564	157	50	size	size	NOUN
ijtc-1564	157	51	will	will	AUX
ijtc-1564	157	52	account	account	VERB
ijtc-1564	157	53	for	for	ADP
ijtc-1564	157	54	an	an	DET
ijtc-1564	157	55	increase	increase	NOUN
ijtc-1564	157	56	of	of	ADP
ijtc-1564	157	57	0.0320	0.0320	NUM
ijtc-1564	157	58	units	unit	NOUN
ijtc-1564	157	59	in	in	ADP
ijtc-1564	157	60	roa	roa	PROPN
ijtc-1564	157	61	.	.	PUNCT
ijtc-1564	158	1	total	total	ADJ
ijtc-1564	158	2	pension	pension	NOUN
ijtc-1564	158	3	fund	fund	NOUN
ijtc-1564	158	4	assets	asset	NOUN
ijtc-1564	158	5	have	have	VERB
ijtc-1564	158	6	a	a	DET
ijtc-1564	158	7	control	control	NOUN
ijtc-1564	158	8	variable	variable	NOUN
ijtc-1564	158	9	showing	show	VERB
ijtc-1564	158	10	a	a	DET
ijtc-1564	158	11	positive	positive	ADJ
ijtc-1564	158	12	coefficient	coefficient	NOUN
ijtc-1564	158	13	of	of	ADP
ijtc-1564	158	14	0.502	0.502	NUM
ijtc-1564	158	15	,	,	PUNCT
ijtc-1564	158	16	and	and	CCONJ
ijtc-1564	158	17	it	it	PRON
ijtc-1564	158	18	was	be	AUX
ijtc-1564	158	19	statistically	statistically	ADV
ijtc-1564	158	20	significant	significant	ADJ
ijtc-1564	158	21	at	at	ADP
ijtc-1564	158	22	a	a	DET
ijtc-1564	158	23	1	1	NUM
ijtc-1564	158	24	%	%	NOUN
ijtc-1564	158	25	level	level	NOUN
ijtc-1564	158	26	,	,	PUNCT
ijtc-1564	158	27	as	as	SCONJ
ijtc-1564	158	28	contained	contain	VERB
ijtc-1564	158	29	in	in	ADP
ijtc-1564	158	30	the	the	DET
ijtc-1564	158	31	table	table	NOUN
ijtc-1564	158	32	above	above	ADV
ijtc-1564	158	33	.	.	PUNCT
ijtc-1564	159	1	this	this	DET
ijtc-1564	159	2	posits	posit	NOUN
ijtc-1564	159	3	that	that	SCONJ
ijtc-1564	159	4	in	in	ADP
ijtc-1564	159	5	a	a	DET
ijtc-1564	159	6	situation	situation	NOUN
ijtc-1564	159	7	where	where	SCONJ
ijtc-1564	159	8	other	other	ADJ
ijtc-1564	159	9	predictor	predictor	NOUN
ijtc-1564	159	10	variables	variable	NOUN
ijtc-1564	159	11	are	be	AUX
ijtc-1564	159	12	held	hold	VERB
ijtc-1564	159	13	constant	constant	ADJ
ijtc-1564	159	14	,	,	PUNCT
ijtc-1564	159	15	by	by	ADP
ijtc-1564	159	16	implication	implication	NOUN
ijtc-1564	159	17	,	,	PUNCT
ijtc-1564	159	18	a	a	DET
ijtc-1564	159	19	unit	unit	NOUN
ijtc-1564	159	20	change	change	NOUN
ijtc-1564	159	21	in	in	ADP
ijtc-1564	159	22	total	total	ADJ
ijtc-1564	159	23	pension	pension	NOUN
ijtc-1564	159	24	fund	fund	NOUN
ijtc-1564	159	25	assets	asset	NOUN
ijtc-1564	159	26	will	will	AUX
ijtc-1564	159	27	account	account	VERB
ijtc-1564	159	28	for	for	ADP
ijtc-1564	159	29	a	a	DET
ijtc-1564	159	30	0.502	0.502	NUM
ijtc-1564	159	31	unit	unit	NOUN
ijtc-1564	159	32	decline	decline	NOUN
ijtc-1564	159	33	in	in	ADP
ijtc-1564	159	34	the	the	DET
ijtc-1564	159	35	roa	roa	NOUN
ijtc-1564	159	36	.	.	PUNCT
ijtc-1564	160	1	this	this	PRON
ijtc-1564	160	2	is	be	AUX
ijtc-1564	160	3	in	in	ADP
ijtc-1564	160	4	line	line	NOUN
ijtc-1564	160	5	with	with	ADP
ijtc-1564	160	6	the	the	DET
ijtc-1564	160	7	adopted	adopt	VERB
ijtc-1564	160	8	theory	theory	NOUN
ijtc-1564	160	9	.	.	PUNCT
ijtc-1564	161	1	leverage	leverage	NOUN
ijtc-1564	161	2	as	as	ADP
ijtc-1564	161	3	a	a	DET
ijtc-1564	161	4	control	control	NOUN
ijtc-1564	161	5	variable	variable	NOUN
ijtc-1564	161	6	also	also	ADV
ijtc-1564	161	7	shows	show	VERB
ijtc-1564	161	8	a	a	DET
ijtc-1564	161	9	positive	positive	ADJ
ijtc-1564	161	10	coefficient	coefficient	NOUN
ijtc-1564	161	11	of	of	ADP
ijtc-1564	161	12	0413	0413	NUM
ijtc-1564	161	13	but	but	CCONJ
ijtc-1564	161	14	is	be	AUX
ijtc-1564	161	15	not	not	PART
ijtc-1564	161	16	statistically	statistically	ADV
ijtc-1564	161	17	significant	significant	ADJ
ijtc-1564	161	18	.	.	PUNCT
ijtc-1564	162	1	this	this	DET
ijtc-1564	162	2	posits	posit	NOUN
ijtc-1564	162	3	that	that	SCONJ
ijtc-1564	162	4	in	in	ADP
ijtc-1564	162	5	a	a	DET
ijtc-1564	162	6	situation	situation	NOUN
ijtc-1564	162	7	where	where	SCONJ
ijtc-1564	162	8	other	other	ADJ
ijtc-1564	162	9	predictor	predictor	NOUN
ijtc-1564	162	10	variables	variable	NOUN
ijtc-1564	162	11	are	be	AUX
ijtc-1564	162	12	held	hold	VERB
ijtc-1564	162	13	constant	constant	ADJ
ijtc-1564	162	14	,	,	PUNCT
ijtc-1564	162	15	by	by	ADP
ijtc-1564	162	16	implication	implication	NOUN
ijtc-1564	162	17	,	,	PUNCT
ijtc-1564	162	18	a	a	DET
ijtc-1564	162	19	unit	unit	NOUN
ijtc-1564	162	20	change	change	NOUN
ijtc-1564	162	21	in	in	ADP
ijtc-1564	162	22	leverage	leverage	NOUN
ijtc-1564	162	23	will	will	AUX
ijtc-1564	162	24	account	account	VERB
ijtc-1564	162	25	for	for	ADP
ijtc-1564	162	26	a	a	DET
ijtc-1564	162	27	0.0413	0.0413	NUM
ijtc-1564	162	28	unit	unit	NOUN
ijtc-1564	162	29	increase	increase	NOUN
ijtc-1564	162	30	in	in	ADP
ijtc-1564	162	31	the	the	DET
ijtc-1564	162	32	roa	roa	NOUN
ijtc-1564	162	33	of	of	ADP
ijtc-1564	162	34	the	the	DET
ijtc-1564	162	35	selected	select	VERB
ijtc-1564	162	36	pension	pension	NOUN
ijtc-1564	162	37	administrators	administrator	NOUN
ijtc-1564	162	38	.	.	PUNCT
ijtc-1564	163	1	the	the	DET
ijtc-1564	163	2	outcome	outcome	NOUN
ijtc-1564	163	3	provides	provide	VERB
ijtc-1564	163	4	policymakers	policymaker	NOUN
ijtc-1564	163	5	and	and	CCONJ
ijtc-1564	163	6	regulators	regulator	NOUN
ijtc-1564	163	7	with	with	ADP
ijtc-1564	163	8	a	a	DET
ijtc-1564	163	9	comprehensive	comprehensive	ADJ
ijtc-1564	163	10	overview	overview	NOUN
ijtc-1564	163	11	of	of	ADP
ijtc-1564	163	12	the	the	DET
ijtc-1564	163	13	entire	entire	ADJ
ijtc-1564	163	14	performance	performance	NOUN
ijtc-1564	163	15	of	of	ADP
ijtc-1564	163	16	administrators	administrator	NOUN
ijtc-1564	163	17	.	.	PUNCT
ijtc-1564	164	1	table	table	NOUN
ijtc-1564	164	2	4	4	NUM
ijtc-1564	164	3	.	.	PUNCT
ijtc-1564	165	1	random	random	ADJ
ijtc-1564	165	2	-	-	PUNCT
ijtc-1564	165	3	effects	effect	NOUN
ijtc-1564	165	4	gls	gl	VERB
ijtc-1564	165	5	regression	regression	PROPN
ijtc-1564	165	6	variable	variable	ADJ
ijtc-1564	165	7	coef	coef	PROPN
ijtc-1564	165	8	.	.	PUNCT
ijtc-1564	166	1	std	std	NOUN
ijtc-1564	166	2	.	.	PUNCT
ijtc-1564	167	1	err	err	NOUN
ijtc-1564	167	2	.	.	PUNCT
ijtc-1564	168	1	z	z	NOUN
ijtc-1564	168	2	p>|z|	p>|z|	VERB
ijtc-1564	168	3	[	[	X
ijtc-1564	168	4	95	95	NUM
ijtc-1564	168	5	%	%	NOUN
ijtc-1564	168	6	conf	conf	NOUN
ijtc-1564	168	7	.	.	PUNCT
ijtc-1564	169	1	interval	interval	NOUN
ijtc-1564	169	2	]	]	PUNCT
ijtc-1564	169	3	cont	cont	NOUN
ijtc-1564	169	4	0.068	0.068	NUM
ijtc-1564	169	5	0.035	0.035	NUM
ijtc-1564	169	6	1.980	1.980	NUM
ijtc-1564	169	7	0.008	0.008	NUM
ijtc-1564	169	8	0.001	0.001	NUM
ijtc-1564	169	9	0.136	0.136	NUM
ijtc-1564	169	10	idlec	idlec	NOUN
ijtc-1564	170	1	0.299	0.299	NUM
ijtc-1564	170	2	0.048	0.048	NUM
ijtc-1564	170	3	6.250	6.250	NUM
ijtc-1564	170	4	0.103	0.103	NUM
ijtc-1564	170	5	0.205	0.205	NUM
ijtc-1564	170	6	0.393	0.393	NUM
ijtc-1564	170	7	siz	siz	PROPN
ijtc-1564	170	8	0.032	0.032	NUM
ijtc-1564	170	9	0.029	0.029	NUM
ijtc-1564	170	10	1.100	1.100	NUM
ijtc-1564	170	11	0.004	0.004	NUM
ijtc-1564	170	12	0.025	0.025	NUM
ijtc-1564	170	13	0.089	0.089	NUM
ijtc-1564	170	14	tpfa	tpfa	NOUN
ijtc-1564	170	15	0.502	0.502	NUM
ijtc-1564	170	16	0.038	0.038	NUM
ijtc-1564	170	17	4.20	4.20	NUM
ijtc-1564	170	18	0.000	0.000	NUM
ijtc-1564	170	19	-0.173	-0.173	NOUN
ijtc-1564	170	20	0.411	0.411	NUM
ijtc-1564	170	21	lev	lev	NOUN
ijtc-1564	170	22	0.041	0.041	NUM
ijtc-1564	170	23	0.022	0.022	NUM
ijtc-1564	170	24	0.317	0.317	NUM
ijtc-1564	170	25	0.430	0.430	NUM
ijtc-1564	170	26	0.248	0.248	NUM
ijtc-1564	170	27	0.003	0.003	NUM
ijtc-1564	170	28	cons	con	NOUN
ijtc-1564	170	29	0.052	0.052	NUM
ijtc-1564	170	30	0.005	0.005	NUM
ijtc-1564	170	31	11.560	11.560	NUM
ijtc-1564	170	32	0.000	0.000	NUM
ijtc-1564	170	33	0.043	0.043	NUM
ijtc-1564	170	34	0.061	0.061	NUM
ijtc-1564	170	35	r	r	NOUN
ijtc-1564	170	36	-	-	PUNCT
ijtc-1564	170	37	square	square	NOUN
ijtc-1564	170	38	0.480	0.480	NUM
ijtc-1564	170	39	f	f	X
ijtc-1564	170	40	-	-	PUNCT
ijtc-1564	170	41	statistics	statistic	NOUN
ijtc-1564	170	42	0.000	0.000	NUM
ijtc-1564	170	43	source	source	NOUN
ijtc-1564	170	44	:	:	PUNCT
ijtc-1564	170	45	authors	author	NOUN
ijtc-1564	170	46	(	(	PUNCT
ijtc-1564	170	47	2024	2024	NUM
ijtc-1564	170	48	)	)	PUNCT
ijtc-1564	170	49	conclusions	conclusion	NOUN
ijtc-1564	170	50	the	the	DET
ijtc-1564	170	51	study	study	NOUN
ijtc-1564	170	52	revealed	reveal	VERB
ijtc-1564	170	53	that	that	SCONJ
ijtc-1564	170	54	contribution	contribution	NOUN
ijtc-1564	170	55	density	density	NOUN
ijtc-1564	170	56	,	,	PUNCT
ijtc-1564	170	57	idle	idle	ADJ
ijtc-1564	170	58	contribution	contribution	NOUN
ijtc-1564	170	59	,	,	PUNCT
ijtc-1564	170	60	contribution	contribution	NOUN
ijtc-1564	170	61	size	size	NOUN
ijtc-1564	170	62	,	,	PUNCT
ijtc-1564	170	63	total	total	ADJ
ijtc-1564	170	64	pension	pension	NOUN
ijtc-1564	170	65	fund	fund	NOUN
ijtc-1564	170	66	assets	asset	NOUN
ijtc-1564	170	67	,	,	PUNCT
ijtc-1564	170	68	and	and	CCONJ
ijtc-1564	170	69	leverage	leverage	NOUN
ijtc-1564	170	70	are	be	AUX
ijtc-1564	170	71	critical	critical	ADJ
ijtc-1564	170	72	in	in	ADP
ijtc-1564	170	73	determining	determine	VERB
ijtc-1564	170	74	the	the	DET
ijtc-1564	170	75	investment	investment	NOUN
ijtc-1564	170	76	performance	performance	NOUN
ijtc-1564	170	77	of	of	ADP
ijtc-1564	170	78	the	the	DET
ijtc-1564	170	79	population	population	NOUN
ijtc-1564	170	80	under	under	ADP
ijtc-1564	170	81	study	study	NOUN
ijtc-1564	170	82	.	.	PUNCT
ijtc-1564	171	1	this	this	PRON
ijtc-1564	171	2	offers	offer	VERB
ijtc-1564	171	3	insights	insight	NOUN
ijtc-1564	171	4	into	into	ADP
ijtc-1564	171	5	how	how	SCONJ
ijtc-1564	171	6	contribution	contribution	NOUN
ijtc-1564	171	7	density	density	NOUN
ijtc-1564	171	8	,	,	PUNCT
ijtc-1564	171	9	idle	idle	ADJ
ijtc-1564	171	10	contribution	contribution	NOUN
ijtc-1564	171	11	,	,	PUNCT
ijtc-1564	171	12	contribution	contribution	NOUN
ijtc-1564	171	13	size	size	NOUN
ijtc-1564	171	14	,	,	PUNCT
ijtc-1564	171	15	total	total	ADJ
ijtc-1564	171	16	pension	pension	NOUN
ijtc-1564	171	17	fund	fund	NOUN
ijtc-1564	171	18	assets	asset	NOUN
ijtc-1564	171	19	,	,	PUNCT
ijtc-1564	171	20	and	and	CCONJ
ijtc-1564	171	21	leverage	leverage	NOUN
ijtc-1564	171	22	impact	impact	VERB
ijtc-1564	171	23	the	the	DET
ijtc-1564	171	24	optimized	optimize	VERB
ijtc-1564	171	25	return	return	NOUN
ijtc-1564	171	26	.	.	PUNCT
ijtc-1564	172	1	we	we	PRON
ijtc-1564	172	2	recommend	recommend	VERB
ijtc-1564	172	3	measures	measure	NOUN
ijtc-1564	172	4	that	that	PRON
ijtc-1564	172	5	would	would	AUX
ijtc-1564	172	6	boost	boost	VERB
ijtc-1564	172	7	the	the	DET
ijtc-1564	172	8	growth	growth	NOUN
ijtc-1564	172	9	and	and	CCONJ
ijtc-1564	172	10	sustainability	sustainability	NOUN
ijtc-1564	172	11	of	of	ADP
ijtc-1564	172	12	pension	pension	NOUN
ijtc-1564	172	13	funds	fund	NOUN
ijtc-1564	172	14	,	,	PUNCT
ijtc-1564	172	15	securing	secure	VERB
ijtc-1564	172	16	better	well	ADJ
ijtc-1564	172	17	retirement	retirement	NOUN
ijtc-1564	172	18	outcomes	outcome	NOUN
ijtc-1564	172	19	for	for	ADP
ijtc-1564	172	20	contributors	contributor	NOUN
ijtc-1564	172	21	and	and	CCONJ
ijtc-1564	172	22	strengthening	strengthen	VERB
ijtc-1564	172	23	nigeria	nigeria	PROPN
ijtc-1564	172	24	’s	’s	PART
ijtc-1564	172	25	financial	financial	ADJ
ijtc-1564	172	26	ecosystem	ecosystem	NOUN
ijtc-1564	172	27	.	.	PUNCT
ijtc-1564	173	1	we	we	PRON
ijtc-1564	173	2	suggest	suggest	VERB
ijtc-1564	173	3	that	that	SCONJ
ijtc-1564	173	4	the	the	DET
ijtc-1564	173	5	pfa	pfa	NOUN
ijtc-1564	173	6	strengthen	strengthen	VERB
ijtc-1564	173	7	policies	policy	NOUN
ijtc-1564	173	8	that	that	PRON
ijtc-1564	173	9	encourage	encourage	VERB
ijtc-1564	173	10	employers	employer	NOUN
ijtc-1564	173	11	and	and	CCONJ
ijtc-1564	173	12	employees	employee	NOUN
ijtc-1564	173	13	to	to	PART
ijtc-1564	173	14	contribute	contribute	VERB
ijtc-1564	173	15	regularly	regularly	ADV
ijtc-1564	173	16	,	,	PUNCT
ijtc-1564	173	17	enhancing	enhance	VERB
ijtc-1564	173	18	fund	fund	NOUN
ijtc-1564	173	19	inflows	inflow	NOUN
ijtc-1564	173	20	'	'	PART
ijtc-1564	173	21	stability	stability	NOUN
ijtc-1564	173	22	and	and	CCONJ
ijtc-1564	173	23	positively	positively	ADV
ijtc-1564	173	24	impacting	impact	VERB
ijtc-1564	173	25	pfa	pfa	NOUN
ijtc-1564	173	26	performance	performance	NOUN
ijtc-1564	173	27	.	.	PUNCT
ijtc-1564	174	1	since	since	SCONJ
ijtc-1564	174	2	idle	idle	ADJ
ijtc-1564	174	3	contributions	contribution	NOUN
ijtc-1564	174	4	detract	detract	NOUN
ijtc-1564	174	5	from	from	ADP
ijtc-1564	174	6	the	the	DET
ijtc-1564	174	7	potential	potential	ADJ
ijtc-1564	174	8	growth	growth	NOUN
ijtc-1564	174	9	of	of	ADP
ijtc-1564	174	10	pension	pension	NOUN
ijtc-1564	174	11	assets	asset	NOUN
ijtc-1564	174	12	,	,	PUNCT
ijtc-1564	174	13	the	the	DET
ijtc-1564	174	14	pfas	pfas	NOUN
ijtc-1564	174	15	should	should	AUX
ijtc-1564	174	16	implement	implement	VERB
ijtc-1564	174	17	agile	agile	ADJ
ijtc-1564	174	18	investment	investment	NOUN
ijtc-1564	174	19	strategies	strategy	NOUN
ijtc-1564	174	20	to	to	PART
ijtc-1564	174	21	minimize	minimize	VERB
ijtc-1564	174	22	idle	idle	ADJ
ijtc-1564	174	23	time	time	NOUN
ijtc-1564	174	24	by	by	ADP
ijtc-1564	174	25	swiftly	swiftly	ADV
ijtc-1564	174	26	allocating	allocate	VERB
ijtc-1564	174	27	incoming	incoming	ADJ
ijtc-1564	174	28	contributions	contribution	NOUN
ijtc-1564	174	29	to	to	ADP
ijtc-1564	174	30	highperforming	highperforme	VERB
ijtc-1564	174	31	assets	asset	NOUN
ijtc-1564	174	32	,	,	PUNCT
ijtc-1564	174	33	such	such	ADJ
ijtc-1564	174	34	as	as	ADP
ijtc-1564	174	35	government	government	NOUN
ijtc-1564	174	36	securities	security	NOUN
ijtc-1564	174	37	,	,	PUNCT
ijtc-1564	174	38	corporate	corporate	ADJ
ijtc-1564	174	39	bonds	bond	NOUN
ijtc-1564	174	40	,	,	PUNCT
ijtc-1564	174	41	or	or	CCONJ
ijtc-1564	174	42	diversified	diversify	VERB
ijtc-1564	174	43	equity	equity	NOUN
ijtc-1564	174	44	portfolios	portfolio	NOUN
ijtc-1564	174	45	.	.	PUNCT
ijtc-1564	175	1	pfas	pfas	NOUN
ijtc-1564	175	2	should	should	AUX
ijtc-1564	175	3	implement	implement	VERB
ijtc-1564	175	4	policies	policy	NOUN
ijtc-1564	175	5	that	that	PRON
ijtc-1564	175	6	encourage	encourage	VERB
ijtc-1564	175	7	higher	high	ADJ
ijtc-1564	175	8	contributions	contribution	NOUN
ijtc-1564	175	9	through	through	ADP
ijtc-1564	175	10	incentives	incentive	NOUN
ijtc-1564	175	11	that	that	PRON
ijtc-1564	175	12	could	could	AUX
ijtc-1564	175	13	increase	increase	VERB
ijtc-1564	175	14	the	the	DET
ijtc-1564	175	15	fund	fund	NOUN
ijtc-1564	175	16	size	size	NOUN
ijtc-1564	175	17	,	,	PUNCT
ijtc-1564	175	18	thus	thus	ADV
ijtc-1564	175	19	enabling	enable	VERB
ijtc-1564	175	20	pfas	pfas	NOUN
ijtc-1564	175	21	to	to	PART
ijtc-1564	175	22	pursue	pursue	VERB
ijtc-1564	175	23	broader	broad	ADJ
ijtc-1564	175	24	investment	investment	NOUN
ijtc-1564	175	25	avenues	avenue	NOUN
ijtc-1564	175	26	and	and	CCONJ
ijtc-1564	175	27	potentially	potentially	ADV
ijtc-1564	175	28	higher	high	ADJ
ijtc-1564	175	29	returns	return	NOUN
ijtc-1564	175	30	.	.	PUNCT
ijtc-1564	176	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1564	176	2	the	the	DET
ijtc-1564	176	3	impact	impact	NOUN
ijtc-1564	176	4	of	of	ADP
ijtc-1564	176	5	contribution	contribution	NOUN
ijtc-1564	176	6	density	density	NOUN
ijtc-1564	176	7	,	,	PUNCT
ijtc-1564	176	8	size	size	NOUN
ijtc-1564	176	9	,	,	PUNCT
ijtc-1564	176	10	idle	idle	ADJ
ijtc-1564	176	11	contributions	contribution	NOUN
ijtc-1564	176	12	,	,	PUNCT
ijtc-1564	176	13	and	and	CCONJ
ijtc-1564	176	14	pension	pension	NOUN
ijtc-1564	176	15	funds	fund	NOUN
ijtc-1564	176	16	’	'	PUNCT
ijtc-1564	176	17	performance	performance	NOUN
ijtc-1564	176	18	ibrahim	ibrahim	NOUN
ijtc-1564	176	19	,	,	PUNCT
ijtc-1564	176	20	rabiu	rabiu	NOUN
ijtc-1564	176	21	,	,	PUNCT
ijtc-1564	176	22	and	and	CCONJ
ijtc-1564	176	23	agbeyinka	agbeyinka	PROPN
ijtc-1564	176	24	10	10	NUM
ijtc-1564	176	25	|	|	ADV
ijtc-1564	176	26	ilomata	ilomata	PROPN
ijtc-1564	176	27	international	international	ADJ
ijtc-1564	176	28	journal	journal	NOUN
ijtc-1564	176	29	of	of	ADP
ijtc-1564	176	30	tax	tax	PROPN
ijtc-1564	176	31	&	&	CCONJ
ijtc-1564	176	32	accounting	accounting	PROPN
ijtc-1564	176	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	176	34	reference	reference	NOUN
ijtc-1564	176	35	abubakar	abubakar	PROPN
ijtc-1564	176	36	,	,	PUNCT
ijtc-1564	176	37	y.	y.	PROPN
ijtc-1564	176	38	(	(	PUNCT
ijtc-1564	176	39	2017	2017	NUM
ijtc-1564	176	40	)	)	PUNCT
ijtc-1564	176	41	.	.	PUNCT
ijtc-1564	177	1	risk	risk	NOUN
ijtc-1564	177	2	management	management	NOUN
ijtc-1564	177	3	in	in	ADP
ijtc-1564	177	4	the	the	DET
ijtc-1564	177	5	financial	financial	ADJ
ijtc-1564	177	6	services	service	NOUN
ijtc-1564	177	7	sector	sector	NOUN
ijtc-1564	177	8	:	:	PUNCT
ijtc-1564	177	9	the	the	DET
ijtc-1564	177	10	derivatives	derivative	NOUN
ijtc-1564	177	11	option	option	NOUN
ijtc-1564	177	12	.	.	PUNCT
ijtc-1564	178	1	international	international	ADJ
ijtc-1564	178	2	journal	journal	PROPN
ijtc-1564	178	3	of	of	ADP
ijtc-1564	178	4	humanities	humanity	NOUN
ijtc-1564	178	5	,	,	PUNCT
ijtc-1564	178	6	2(4	2(4	NUM
ijtc-1564	178	7	)	)	PUNCT
ijtc-1564	178	8	109	109	NUM
ijtc-1564	178	9	-	-	SYM
ijtc-1564	178	10	125	125	NUM
ijtc-1564	178	11	.	.	PUNCT
ijtc-1564	179	1	abubkar	abubkar	PROPN
ijtc-1564	179	2	a.m.	a.m.	PROPN
ijtc-1564	180	1	(	(	PUNCT
ijtc-1564	180	2	2015	2015	NUM
ijtc-1564	180	3	)	)	PUNCT
ijtc-1564	180	4	.	.	PUNCT
ijtc-1564	181	1	pension	pension	NOUN
ijtc-1564	181	2	fund	fund	NOUN
ijtc-1564	181	3	investment	investment	NOUN
ijtc-1564	181	4	in	in	ADP
ijtc-1564	181	5	nigeria	nigeria	PROPN
ijtc-1564	181	6	:	:	PUNCT
ijtc-1564	181	7	islamic	islamic	PROPN
ijtc-1564	181	8	perspective	perspective	PROPN
ijtc-1564	181	9	.	.	PUNCT
ijtc-1564	182	1	al	al	PROPN
ijtc-1564	182	2	-	-	PROPN
ijtc-1564	182	3	madinah	madinah	PROPN
ijtc-1564	182	4	international	international	PROPN
ijtc-1564	182	5	university	university	PROPN
ijtc-1564	182	6	journal	journal	NOUN
ijtc-1564	182	7	,	,	PUNCT
ijtc-1564	182	8	1(2	1(2	NUM
ijtc-1564	182	9	)	)	PUNCT
ijtc-1564	182	10	,	,	PUNCT
ijtc-1564	182	11	200	200	NUM
ijtc-1564	182	12	-	-	SYM
ijtc-1564	182	13	223	223	NUM
ijtc-1564	182	14	.	.	PUNCT
ijtc-1564	183	1	adesodun	adesodun	PROPN
ijtc-1564	183	2	i.a	i.a	PROPN
ijtc-1564	183	3	.	.	PROPN
ijtc-1564	183	4	&	&	CCONJ
ijtc-1564	183	5	raphael	raphael	PROPN
ijtc-1564	183	6	d.	d.	PROPN
ijtc-1564	183	7	(	(	PUNCT
ijtc-1564	183	8	2012	2012	NUM
ijtc-1564	183	9	)	)	PUNCT
ijtc-1564	183	10	.	.	PUNCT
ijtc-1564	184	1	pension	pension	NOUN
ijtc-1564	184	2	cin	cin	PROPN
ijtc-1564	184	3	nigeria	nigeria	PROPN
ijtc-1564	184	4	:	:	PUNCT
ijtc-1564	184	5	causes	cause	NOUN
ijtc-1564	184	6	and	and	CCONJ
ijtc-1564	184	7	solutions	solution	NOUN
ijtc-1564	184	8	.	.	PUNCT
ijtc-1564	185	1	journal	journal	NOUN
ijtc-1564	185	2	of	of	ADP
ijtc-1564	185	3	applied	apply	VERB
ijtc-1564	185	4	chemistry	chemistry	NOUN
ijtc-1564	185	5	,	,	PUNCT
ijtc-1564	185	6	2278	2278	NUM
ijtc-1564	185	7	-	-	SYM
ijtc-1564	185	8	5736	5736	NUM
ijtc-1564	185	9	.	.	PUNCT
ijtc-1564	186	1	3	3	NUM
ijtc-1564	186	2	(	(	PUNCT
ijtc-1564	186	3	2	2	NUM
ijtc-1564	186	4	)	)	PUNCT
ijtc-1564	186	5	,	,	PUNCT
ijtc-1564	186	6	30	30	NUM
ijtc-1564	186	7	-	-	SYM
ijtc-1564	186	8	32	32	NUM
ijtc-1564	186	9	.	.	PUNCT
ijtc-1564	187	1	ajibade	ajibade	PROPN
ijtc-1564	187	2	a.t	a.t	PROPN
ijtc-1564	187	3	.	.	PROPN
ijtc-1564	187	4	,	,	PUNCT
ijtc-1564	187	5	jayeoba	jayeoba	PROPN
ijtc-1564	187	6	,	,	PUNCT
ijtc-1564	187	7	o.o	o.o	PROPN
ijtc-1564	187	8	.	.	PROPN
ijtc-1564	187	9	,	,	PUNCT
ijtc-1564	187	10	&	&	CCONJ
ijtc-1564	187	11	aghahowa	aghahowa	PROPN
ijtc-1564	187	12	e.o	e.o	PROPN
ijtc-1564	187	13	.	.	PROPN
ijtc-1564	188	1	(	(	PUNCT
ijtc-1564	188	2	2018	2018	NUM
ijtc-1564	188	3	)	)	PUNCT
ijtc-1564	188	4	.	.	PUNCT
ijtc-1564	189	1	pension	pension	NOUN
ijtc-1564	189	2	fund	fund	NOUN
ijtc-1564	189	3	characteristics	characteristic	NOUN
ijtc-1564	189	4	and	and	CCONJ
ijtc-1564	189	5	financial	financial	ADJ
ijtc-1564	189	6	performance	performance	NOUN
ijtc-1564	189	7	in	in	ADP
ijtc-1564	189	8	nigeria	nigeria	PROPN
ijtc-1564	189	9	.	.	PUNCT
ijtc-1564	190	1	international	international	ADJ
ijtc-1564	190	2	journal	journal	PROPN
ijtc-1564	190	3	of	of	ADP
ijtc-1564	190	4	research	research	NOUN
ijtc-1564	190	5	and	and	CCONJ
ijtc-1564	190	6	innovation	innovation	NOUN
ijtc-1564	190	7	in	in	ADP
ijtc-1564	190	8	social	social	ADJ
ijtc-1564	190	9	science	science	NOUN
ijtc-1564	190	10	,	,	PUNCT
ijtc-1564	190	11	ii(xii	ii(xii	PROPN
ijtc-1564	190	12	)	)	PUNCT
ijtc-1564	190	13	,	,	PUNCT
ijtc-1564	190	14	540	540	NUM
ijtc-1564	190	15	.	.	PUNCT
ijtc-1564	191	1	allen	allen	PROPN
ijtc-1564	191	2	,	,	PUNCT
ijtc-1564	191	3	f.	f.	PROPN
ijtc-1564	191	4	&	&	CCONJ
ijtc-1564	191	5	santomero	santomero	PROPN
ijtc-1564	191	6	,	,	PUNCT
ijtc-1564	191	7	a.m.	a.m.	PROPN
ijtc-1564	191	8	(	(	PUNCT
ijtc-1564	191	9	1998	1998	NUM
ijtc-1564	191	10	)	)	PUNCT
ijtc-1564	191	11	.	.	PUNCT
ijtc-1564	192	1	the	the	DET
ijtc-1564	192	2	theory	theory	NOUN
ijtc-1564	192	3	of	of	ADP
ijtc-1564	192	4	financial	financial	ADJ
ijtc-1564	192	5	intermediation	intermediation	NOUN
ijtc-1564	192	6	.	.	PUNCT
ijtc-1564	193	1	journal	journal	NOUN
ijtc-1564	193	2	of	of	ADP
ijtc-1564	193	3	banking	banking	NOUN
ijtc-1564	193	4	and	and	CCONJ
ijtc-1564	193	5	finance.1461–1485	finance.1461–1485	PROPN
ijtc-1564	193	6	.	.	PUNCT
ijtc-1564	194	1	ameh	ameh	NOUN
ijtc-1564	194	2	,	,	PUNCT
ijtc-1564	194	3	o.	o.	PROPN
ijtc-1564	194	4	e.	e.	PROPN
ijtc-1564	194	5	,	,	PUNCT
ijtc-1564	194	6	ajie	ajie	PROPN
ijtc-1564	194	7	,	,	PUNCT
ijtc-1564	194	8	h.	h.	PROPN
ijtc-1564	194	9	a.	a.	PROPN
ijtc-1564	194	10	&	&	CCONJ
ijtc-1564	194	11	duhu	duhu	PROPN
ijtc-1564	194	12	,	,	PUNCT
ijtc-1564	194	13	i.	i.	PROPN
ijtc-1564	194	14	g.	g.	PROPN
ijtc-1564	194	15	(	(	PUNCT
ijtc-1564	194	16	2017	2017	NUM
ijtc-1564	194	17	)	)	PUNCT
ijtc-1564	194	18	.	.	PUNCT
ijtc-1564	195	1	impact	impact	NOUN
ijtc-1564	195	2	of	of	ADP
ijtc-1564	195	3	contributory	contributory	ADJ
ijtc-1564	195	4	pension	pension	NOUN
ijtc-1564	195	5	scheme	scheme	NOUN
ijtc-1564	195	6	on	on	ADP
ijtc-1564	195	7	economic	economic	ADJ
ijtc-1564	195	8	growth	growth	NOUN
ijtc-1564	195	9	in	in	ADP
ijtc-1564	195	10	nigeria	nigeria	PROPN
ijtc-1564	195	11	:	:	PUNCT
ijtc-1564	195	12	an	an	DET
ijtc-1564	195	13	empirical	empirical	ADJ
ijtc-1564	195	14	analysis	analysis	NOUN
ijtc-1564	195	15	.	.	PUNCT
ijtc-1564	196	1	international	international	ADJ
ijtc-1564	196	2	journal	journal	NOUN
ijtc-1564	196	3	of	of	ADP
ijtc-1564	196	4	research	research	NOUN
ijtc-1564	196	5	in	in	ADP
ijtc-1564	196	6	humanities	humanity	NOUN
ijtc-1564	196	7	and	and	CCONJ
ijtc-1564	196	8	social	social	ADJ
ijtc-1564	196	9	studies	study	NOUN
ijtc-1564	196	10	,	,	PUNCT
ijtc-1564	196	11	4(6	4(6	NUM
ijtc-1564	196	12	)	)	PUNCT
ijtc-1564	196	13	,	,	PUNCT
ijtc-1564	196	14	24	24	NUM
ijtc-1564	196	15	-	-	SYM
ijtc-1564	196	16	35	35	NUM
ijtc-1564	196	17	.	.	PUNCT
ijtc-1564	197	1	apriyanto	apriyanto	PROPN
ijtc-1564	197	2	g.	g.	PROPN
ijtc-1564	197	3	&	&	CCONJ
ijtc-1564	197	4	firdiansjaha	firdiansjaha	PROPN
ijtc-1564	197	5	.	.	PUNCT
ijtc-1564	198	1	(	(	PUNCT
ijtc-1564	198	2	2019	2019	NUM
ijtc-1564	198	3	)	)	PUNCT
ijtc-1564	198	4	.	.	PUNCT
ijtc-1564	199	1	the	the	DET
ijtc-1564	199	2	implementation	implementation	NOUN
ijtc-1564	199	3	of	of	ADP
ijtc-1564	199	4	performance	performance	NOUN
ijtc-1564	199	5	assessment	assessment	NOUN
ijtc-1564	199	6	model	model	NOUN
ijtc-1564	199	7	on	on	ADP
ijtc-1564	199	8	pension	pension	NOUN
ijtc-1564	199	9	fund	fund	NOUN
ijtc-1564	199	10	by	by	ADP
ijtc-1564	199	11	modified	modify	VERB
ijtc-1564	199	12	baldrige	baldrige	NOUN
ijtc-1564	199	13	assessment	assessment	NOUN
ijtc-1564	199	14	as	as	ADP
ijtc-1564	199	15	an	an	DET
ijtc-1564	199	16	attempt	attempt	NOUN
ijtc-1564	199	17	towards	towards	ADP
ijtc-1564	199	18	good	good	ADJ
ijtc-1564	199	19	pension	pension	NOUN
ijtc-1564	199	20	fund	fund	NOUN
ijtc-1564	199	21	governance	governance	NOUN
ijtc-1564	199	22	.	.	PUNCT
ijtc-1564	200	1	iosr	iosr	ADJ
ijtc-1564	200	2	journal	journal	PROPN
ijtc-1564	200	3	of	of	ADP
ijtc-1564	200	4	business	business	NOUN
ijtc-1564	200	5	and	and	CCONJ
ijtc-1564	200	6	management	management	NOUN
ijtc-1564	200	7	,	,	PUNCT
ijtc-1564	200	8	21(2	21(2	NUM
ijtc-1564	200	9	)	)	PUNCT
ijtc-1564	200	10	,	,	PUNCT
ijtc-1564	200	11	53	53	NUM
ijtc-1564	200	12	-	-	SYM
ijtc-1564	200	13	60	60	NUM
ijtc-1564	200	14	.	.	PUNCT
ijtc-1564	201	1	aygoren	aygoren	PROPN
ijtc-1564	201	2	,	,	PUNCT
ijtc-1564	201	3	h.	h.	PROPN
ijtc-1564	201	4	&	&	CCONJ
ijtc-1564	201	5	uyat	uyat	PROPN
ijtc-1564	201	6	,	,	PUNCT
ijtc-1564	201	7	u.	u.	NOUN
ijtc-1564	201	8	(	(	PUNCT
ijtc-1564	201	9	2017	2017	NUM
ijtc-1564	201	10	)	)	PUNCT
ijtc-1564	201	11	.	.	PUNCT
ijtc-1564	202	1	performance	performance	NOUN
ijtc-1564	202	2	of	of	ADP
ijtc-1564	202	3	the	the	DET
ijtc-1564	202	4	pension	pension	NOUN
ijtc-1564	202	5	fund	fund	NOUN
ijtc-1564	202	6	companies	company	NOUN
ijtc-1564	202	7	:	:	PUNCT
ijtc-1564	202	8	evidence	evidence	NOUN
ijtc-1564	202	9	from	from	ADP
ijtc-1564	202	10	turkey	turkey	PROPN
ijtc-1564	202	11	.	.	PUNCT
ijtc-1564	203	1	european	european	ADJ
ijtc-1564	203	2	scientific	scientific	ADJ
ijtc-1564	203	3	journal	journal	NOUN
ijtc-1564	203	4	,	,	PUNCT
ijtc-1564	203	5	july	july	PROPN
ijtc-1564	203	6	2017	2017	NUM
ijtc-1564	203	7	,	,	PUNCT
ijtc-1564	203	8	special	special	ADJ
ijtc-1564	203	9	edition	edition	NOUN
ijtc-1564	203	10	.	.	PUNCT
ijtc-1564	204	1	dopierała	dopierała	PROPN
ijtc-1564	204	2	,	,	PUNCT
ijtc-1564	204	3	l.	l.	PROPN
ijtc-1564	204	4	&	&	CCONJ
ijtc-1564	204	5	magdalena	magdalena	PROPN
ijtc-1564	204	6	m.	m.	PROPN
ijtc-1564	204	7	s.	s.	PROPN
ijtc-1564	204	8	(	(	PUNCT
ijtc-1564	204	9	2021	2021	NUM
ijtc-1564	204	10	)	)	PUNCT
ijtc-1564	204	11	.	.	PUNCT
ijtc-1564	205	1	pension	pension	NOUN
ijtc-1564	205	2	fund	fund	NOUN
ijtc-1564	205	3	management	management	NOUN
ijtc-1564	205	4	,	,	PUNCT
ijtc-1564	205	5	investment	investment	NOUN
ijtc-1564	205	6	performance	performance	NOUN
ijtc-1564	205	7	,	,	PUNCT
ijtc-1564	205	8	and	and	CCONJ
ijtc-1564	205	9	herding	herd	VERB
ijtc-1564	205	10	in	in	ADP
ijtc-1564	205	11	the	the	DET
ijtc-1564	205	12	context	context	NOUN
ijtc-1564	205	13	of	of	ADP
ijtc-1564	205	14	regulatory	regulatory	ADJ
ijtc-1564	205	15	changes	change	NOUN
ijtc-1564	205	16	:	:	PUNCT
ijtc-1564	205	17	new	new	ADJ
ijtc-1564	205	18	evidence	evidence	NOUN
ijtc-1564	205	19	from	from	ADP
ijtc-1564	205	20	the	the	DET
ijtc-1564	205	21	polish	polish	ADJ
ijtc-1564	205	22	pension	pension	NOUN
ijtc-1564	205	23	system	system	NOUN
ijtc-1564	205	24	.	.	PUNCT
ijtc-1564	206	1	risks	risk	NOUN
ijtc-1564	206	2	9(6	9(6	NUM
ijtc-1564	206	3	)	)	PUNCT
ijtc-1564	206	4	.	.	PUNCT
ijtc-1564	207	1	https://doi.org/10.3390/risks90100	https://doi.org/10.3390/risks90100	PROPN
ijtc-1564	207	2	.	.	PUNCT
ijtc-1564	208	1	eke	eke	ADJ
ijtc-1564	208	2	,	,	PUNCT
ijtc-1564	208	3	p.o	p.o	PROPN
ijtc-1564	208	4	.	.	PROPN
ijtc-1564	208	5	&	&	CCONJ
ijtc-1564	208	6	onafalujo	onafalujo	PROPN
ijtc-1564	208	7	,	,	PUNCT
ijtc-1564	208	8	ak	ak	PROPN
ijtc-1564	208	9	.	.	PROPN
ijtc-1564	208	10	(	(	PUNCT
ijtc-1564	208	11	2015	2015	NUM
ijtc-1564	208	12	)	)	PUNCT
ijtc-1564	208	13	.	.	PUNCT
ijtc-1564	209	1	interest	interest	NOUN
ijtc-1564	209	2	rate	rate	NOUN
ijtc-1564	209	3	,	,	PUNCT
ijtc-1564	209	4	capital	capital	NOUN
ijtc-1564	209	5	market	market	NOUN
ijtc-1564	209	6	and	and	CCONJ
ijtc-1564	209	7	pensions	pension	NOUN
ijtc-1564	209	8	management	management	NOUN
ijtc-1564	209	9	:	:	PUNCT
ijtc-1564	209	10	lessons	lesson	NOUN
ijtc-1564	209	11	from	from	ADP
ijtc-1564	209	12	nigeria	nigeria	PROPN
ijtc-1564	209	13	.	.	PUNCT
ijtc-1564	210	1	african	african	ADJ
ijtc-1564	210	2	journal	journal	PROPN
ijtc-1564	210	3	of	of	ADP
ijtc-1564	210	4	business	business	NOUN
ijtc-1564	210	5	management	management	NOUN
ijtc-1564	210	6	,	,	PUNCT
ijtc-1564	210	7	9(13	9(13	NUM
ijtc-1564	210	8	)	)	PUNCT
ijtc-1564	210	9	,	,	PUNCT
ijtc-1564	210	10	542	542	NUM
ijtc-1564	210	11	-	-	SYM
ijtc-1564	210	12	552	552	NUM
ijtc-1564	210	13	.	.	PUNCT
ijtc-1564	211	1	eme	eme	PROPN
ijtc-1564	211	2	o.	o.	PROPN
ijtc-1564	211	3	i.	i.	PROPN
ijtc-1564	211	4	,	,	PUNCT
ijtc-1564	211	5	uche	uche	PROPN
ijtc-1564	211	6	,	,	PUNCT
ijtc-1564	211	7	okala	okala	PROPN
ijtc-1564	211	8	a.	a.	PROPN
ijtc-1564	211	9	&	&	CCONJ
ijtc-1564	211	10	uche	uche	PROPN
ijtc-1564	211	11	,	,	PUNCT
ijtc-1564	211	12	ijeoma	ijeoma	PROPN
ijtc-1564	211	13	b.	b.	PROPN
ijtc-1564	211	14	(	(	PUNCT
ijtc-1564	211	15	2014	2014	NUM
ijtc-1564	211	16	)	)	PUNCT
ijtc-1564	211	17	.	.	PUNCT
ijtc-1564	212	1	pension	pension	NOUN
ijtc-1564	212	2	reform	reform	PROPN
ijtc-1564	212	3	act	act	PROPN
ijtc-1564	212	4	2014	2014	NUM
ijtc-1564	212	5	and	and	CCONJ
ijtc-1564	212	6	the	the	DET
ijtc-1564	212	7	future	future	NOUN
ijtc-1564	212	8	of	of	ADP
ijtc-1564	212	9	pension	pension	NOUN
ijtc-1564	212	10	administration	administration	NOUN
ijtc-1564	212	11	in	in	ADP
ijtc-1564	212	12	nigeria	nigeria	PROPN
ijtc-1564	212	13	.	.	PUNCT
ijtc-1564	213	1	arabian	arabian	ADJ
ijtc-1564	213	2	journal	journal	PROPN
ijtc-1564	213	3	of	of	ADP
ijtc-1564	213	4	business	business	NOUN
ijtc-1564	213	5	and	and	CCONJ
ijtc-1564	213	6	management	management	NOUN
ijtc-1564	213	7	review	review	NOUN
ijtc-1564	213	8	4(2	4(2	NUM
ijtc-1564	213	9	)	)	PUNCT
ijtc-1564	213	10	.	.	PUNCT
ijtc-1564	214	1	ezugwu	ezugwu	PROPN
ijtc-1564	214	2	,	,	PUNCT
ijtc-1564	214	3	c.i	c.i	PROPN
ijtc-1564	214	4	.	.	PROPN
ijtc-1564	214	5	&	&	CCONJ
ijtc-1564	214	6	itodo	itodo	PROPN
ijtc-1564	214	7	a.	a.	PROPN
ijtc-1564	214	8	a.	a.	PROPN
ijtc-1564	214	9	(	(	PUNCT
ijtc-1564	214	10	2014	2014	NUM
ijtc-1564	214	11	)	)	PUNCT
ijtc-1564	214	12	.	.	PUNCT
ijtc-1564	215	1	portfolio	portfolio	NOUN
ijtc-1564	215	2	analysis	analysis	NOUN
ijtc-1564	215	3	of	of	ADP
ijtc-1564	215	4	pension	pension	NOUN
ijtc-1564	215	5	funds	fund	NOUN
ijtc-1564	215	6	investment	investment	NOUN
ijtc-1564	215	7	in	in	ADP
ijtc-1564	215	8	nigeria	nigeria	PROPN
ijtc-1564	215	9	.	.	PUNCT
ijtc-1564	216	1	kuwait	kuwait	PROPN
ijtc-1564	216	2	chapter	chapter	PROPN
ijtc-1564	216	3	of	of	ADP
ijtc-1564	216	4	arabian	arabian	ADJ
ijtc-1564	216	5	journal	journal	PROPN
ijtc-1564	216	6	of	of	ADP
ijtc-1564	216	7	business	business	NOUN
ijtc-1564	216	8	and	and	CCONJ
ijtc-1564	216	9	management	management	NOUN
ijtc-1564	216	10	review	review	NOUN
ijtc-1564	216	11	,	,	PUNCT
ijtc-1564	216	12	3(12	3(12	NUM
ijtc-1564	216	13	)	)	PUNCT
ijtc-1564	216	14	,	,	PUNCT
ijtc-1564	216	15	august	august	PROPN
ijtc-1564	216	16	.	.	PROPN
ijtc-1564	216	17	2014	2014	NUM
ijtc-1564	216	18	.	.	PUNCT
ijtc-1564	217	1	fapohunda	fapohunda	ADV
ijtc-1564	217	2	,	,	PUNCT
ijtc-1564	217	3	t.	t.	NOUN
ijtc-1564	217	4	m.	m.	NOUN
ijtc-1564	217	5	(	(	PUNCT
ijtc-1564	217	6	2013	2013	NUM
ijtc-1564	217	7	)	)	PUNCT
ijtc-1564	217	8	.	.	PUNCT
ijtc-1564	218	1	the	the	DET
ijtc-1564	218	2	pension	pension	NOUN
ijtc-1564	218	3	system	system	NOUN
ijtc-1564	218	4	and	and	CCONJ
ijtc-1564	218	5	retirement	retirement	NOUN
ijtc-1564	218	6	planning	planning	NOUN
ijtc-1564	218	7	in	in	ADP
ijtc-1564	218	8	nigeria	nigeria	PROPN
ijtc-1564	218	9	mediterranean	mediterranean	PROPN
ijtc-1564	218	10	journal	journal	PROPN
ijtc-1564	218	11	of	of	ADP
ijtc-1564	218	12	social	social	ADJ
ijtc-1564	218	13	sciences	science	NOUN
ijtc-1564	218	14	,	,	PUNCT
ijtc-1564	218	15	4(2	4(2	NUM
ijtc-1564	218	16	)	)	PUNCT
ijtc-1564	218	17	.	.	PUNCT
ijtc-1564	219	1	doi:10.5901	doi:10.5901	PROPN
ijtc-1564	219	2	/	/	SYM
ijtc-1564	219	3	mjss.2013.v4n2p25	mjss.2013.v4n2p25	X
ijtc-1564	219	4	.	.	PUNCT
ijtc-1564	220	1	handoko	handoko	PROPN
ijtc-1564	220	2	,	,	PUNCT
ijtc-1564	220	3	d.	d.	PROPN
ijtc-1564	220	4	(	(	PUNCT
ijtc-1564	220	5	2015	2015	NUM
ijtc-1564	220	6	)	)	PUNCT
ijtc-1564	220	7	.	.	PUNCT
ijtc-1564	221	1	effect	effect	NOUN
ijtc-1564	221	2	of	of	ADP
ijtc-1564	221	3	pension	pension	NOUN
ijtc-1564	221	4	funds	fund	NOUN
ijtc-1564	221	5	,	,	PUNCT
ijtc-1564	221	6	asset	asset	NOUN
ijtc-1564	221	7	size	size	NOUN
ijtc-1564	221	8	and	and	CCONJ
ijtc-1564	221	9	return	return	VERB
ijtc-1564	221	10	on	on	ADP
ijtc-1564	221	11	assets	asset	NOUN
ijtc-1564	221	12	of	of	ADP
ijtc-1564	221	13	investment	investment	NOUN
ijtc-1564	221	14	portfolio	portfolio	NOUN
ijtc-1564	221	15	pension	pension	NOUN
ijtc-1564	221	16	fund	fund	NOUN
ijtc-1564	221	17	in	in	ADP
ijtc-1564	221	18	indonesia	indonesia	PROPN
ijtc-1564	221	19	.	.	PUNCT
ijtc-1564	222	1	business	business	NOUN
ijtc-1564	222	2	and	and	CCONJ
ijtc-1564	222	3	entrepreneurial	entrepreneurial	ADJ
ijtc-1564	222	4	review	review	NOUN
ijtc-1564	222	5	,	,	PUNCT
ijtc-1564	222	6	14(2	14(2	NUM
ijtc-1564	222	7	)	)	PUNCT
ijtc-1564	222	8	,	,	PUNCT
ijtc-1564	222	9	127	127	NUM
ijtc-1564	222	10	–	–	SYM
ijtc-1564	222	11	148	148	NUM
ijtc-1564	222	12	.	.	PUNCT
ijtc-1564	223	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	223	2	https://doi.org/10.3390/risks90100	https://doi.org/10.3390/risks90100	VERB
ijtc-1564	223	3	the	the	DET
ijtc-1564	223	4	impact	impact	NOUN
ijtc-1564	223	5	of	of	ADP
ijtc-1564	223	6	contribution	contribution	NOUN
ijtc-1564	223	7	density	density	NOUN
ijtc-1564	223	8	,	,	PUNCT
ijtc-1564	223	9	size	size	NOUN
ijtc-1564	223	10	,	,	PUNCT
ijtc-1564	223	11	idle	idle	ADJ
ijtc-1564	223	12	contributions	contribution	NOUN
ijtc-1564	223	13	,	,	PUNCT
ijtc-1564	223	14	and	and	CCONJ
ijtc-1564	223	15	pension	pension	NOUN
ijtc-1564	223	16	funds	fund	NOUN
ijtc-1564	223	17	’	'	PUNCT
ijtc-1564	223	18	performance	performance	NOUN
ijtc-1564	223	19	ibrahim	ibrahim	NOUN
ijtc-1564	223	20	,	,	PUNCT
ijtc-1564	223	21	rabiu	rabiu	NOUN
ijtc-1564	223	22	,	,	PUNCT
ijtc-1564	223	23	and	and	CCONJ
ijtc-1564	223	24	agbeyinka	agbeyinka	NOUN
ijtc-1564	223	25	11	11	NUM
ijtc-1564	223	26	|	|	ADV
ijtc-1564	223	27	ilomata	ilomata	PROPN
ijtc-1564	223	28	international	international	ADJ
ijtc-1564	223	29	journal	journal	NOUN
ijtc-1564	223	30	of	of	ADP
ijtc-1564	223	31	tax	tax	PROPN
ijtc-1564	223	32	&	&	CCONJ
ijtc-1564	223	33	accounting	accounting	PROPN
ijtc-1564	223	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1564	223	35	iwegbu	iwegbu	NOUN
ijtc-1564	223	36	,	,	PUNCT
ijtc-1564	223	37	o.	o.	PROPN
ijtc-1564	223	38	(	(	PUNCT
ijtc-1564	223	39	2020	2020	NUM
ijtc-1564	223	40	)	)	PUNCT
ijtc-1564	223	41	.	.	PUNCT
ijtc-1564	224	1	pension	pension	NOUN
ijtc-1564	224	2	fund	fund	PROPN
ijtc-1564	224	3	,	,	PUNCT
ijtc-1564	224	4	financial	financial	ADJ
ijtc-1564	224	5	development	development	NOUN
ijtc-1564	224	6	and	and	CCONJ
ijtc-1564	224	7	output	output	NOUN
ijtc-1564	224	8	growth	growth	NOUN
ijtc-1564	224	9	in	in	ADP
ijtc-1564	224	10	nigeria	nigeria	PROPN
ijtc-1564	224	11	.	.	PUNCT
ijtc-1564	225	1	cbn	cbn	PROPN
ijtc-1564	225	2	bullion	bullion	NOUN
ijtc-1564	225	3	,	,	PUNCT
ijtc-1564	225	4	a	a	DET
ijtc-1564	225	5	publication	publication	NOUN
ijtc-1564	225	6	of	of	ADP
ijtc-1564	225	7	the	the	DET
ijtc-1564	225	8	central	central	ADJ
ijtc-1564	225	9	bank	bank	PROPN
ijtc-1564	225	10	of	of	ADP
ijtc-1564	225	11	nigeria	nigeria	PROPN
ijtc-1564	225	12	,	,	PUNCT
ijtc-1564	225	13	44(1	44(1	PROPN
ijtc-1564	225	14	)	)	PUNCT
ijtc-1564	225	15	.	.	PUNCT
ijtc-1564	226	1	jubair	jubair	PROPN
ijtc-1564	226	2	a.	a.	PROPN
ijtc-1564	226	3	k.	k.	PROPN
ijtc-1564	227	1	(	(	PUNCT
ijtc-1564	227	2	2016	2016	NUM
ijtc-1564	227	3	)	)	PUNCT
ijtc-1564	227	4	.	.	PUNCT
ijtc-1564	228	1	effects	effect	NOUN
ijtc-1564	228	2	of	of	ADP
ijtc-1564	228	3	pension	pension	NOUN
ijtc-1564	228	4	funds	fund	NOUN
ijtc-1564	228	5	’	'	PUNCT
ijtc-1564	228	6	investments	investment	NOUN
ijtc-1564	228	7	on	on	ADP
ijtc-1564	228	8	capital	capital	NOUN
ijtc-1564	228	9	market	market	NOUN
ijtc-1564	228	10	performance	performance	NOUN
ijtc-1564	228	11	in	in	ADP
ijtc-1564	228	12	nigeria	nigeria	PROPN
ijtc-1564	228	13	.	.	PUNCT
ijtc-1564	229	1	iiard	iiard	PROPN
ijtc-1564	229	2	international	international	ADJ
ijtc-1564	229	3	journal	journal	PROPN
ijtc-1564	229	4	of	of	ADP
ijtc-1564	229	5	economics	economic	NOUN
ijtc-1564	229	6	and	and	CCONJ
ijtc-1564	229	7	business	business	NOUN
ijtc-1564	229	8	management	management	NOUN
ijtc-1564	229	9	,	,	PUNCT
ijtc-1564	229	10	2(9	2(9	NUM
ijtc-1564	229	11	)	)	PUNCT
ijtc-1564	229	12	.	.	PUNCT
ijtc-1564	230	1	nanda	nanda	PROPN
ijtc-1564	230	2	y.v	y.v	PROPN
ijtc-1564	230	3	.	.	PROPN
ijtc-1564	230	4	&	&	CCONJ
ijtc-1564	230	5	atahau	atahau	PROPN
ijtc-1564	230	6	a.d	a.d	PROPN
ijtc-1564	230	7	.	.	PROPN
ijtc-1564	230	8	(	(	PUNCT
ijtc-1564	230	9	2020	2020	NUM
ijtc-1564	230	10	)	)	PUNCT
ijtc-1564	230	11	.	.	PUNCT
ijtc-1564	231	1	an	an	DET
ijtc-1564	231	2	empirical	empirical	ADJ
ijtc-1564	231	3	study	study	NOUN
ijtc-1564	231	4	on	on	ADP
ijtc-1564	231	5	pension	pension	NOUN
ijtc-1564	231	6	funds	fund	NOUN
ijtc-1564	231	7	’	'	PUNCT
ijtc-1564	231	8	portfolio	portfolio	NOUN
ijtc-1564	231	9	and	and	CCONJ
ijtc-1564	231	10	investment	investment	NOUN
ijtc-1564	231	11	performance	performance	NOUN
ijtc-1564	231	12	:	:	PUNCT
ijtc-1564	231	13	the	the	DET
ijtc-1564	231	14	effect	effect	NOUN
ijtc-1564	231	15	of	of	ADP
ijtc-1564	231	16	pension	pension	NOUN
ijtc-1564	231	17	funds	fund	NOUN
ijtc-1564	231	18	’	'	PUNCT
ijtc-1564	231	19	size	size	NOUN
ijtc-1564	231	20	.	.	PUNCT
ijtc-1564	232	1	jmk	jmk	PROPN
ijtc-1564	232	2	,	,	PUNCT
ijtc-1564	232	3	22(2	22(2	NUM
ijtc-1564	232	4	)	)	PUNCT
ijtc-1564	232	5	,	,	PUNCT
ijtc-1564	232	6	115–121	115–121	NUM
ijtc-1564	232	7	doi	doi	NOUN
ijtc-1564	232	8	:	:	PUNCT
ijtc-1564	232	9	10.9744	10.9744	NUM
ijtc-1564	232	10	/	/	SYM
ijtc-1564	232	11	jmk.22.2	jmk.22.2	NOUN
ijtc-1564	232	12	.	.	PUNCT
ijtc-1564	233	1	pp	pp	ADP
ijtc-1564	233	2	115–121	115–121	NUM
ijtc-1564	233	3	.	.	PUNCT
ijtc-1564	234	1	ngugi	ngugi	PROPN
ijtc-1564	234	2	w.	w.	PROPN
ijtc-1564	234	3	,	,	PUNCT
ijtc-1564	234	4	njuguna	njuguna	PROPN
ijtc-1564	234	5	a.	a.	PROPN
ijtc-1564	234	6	&	&	CCONJ
ijtc-1564	234	7	wambalaba	wambalaba	PROPN
ijtc-1564	234	8	f.	f.	PROPN
ijtc-1564	234	9	(	(	PUNCT
ijtc-1564	234	10	2019	2019	NUM
ijtc-1564	234	11	)	)	PUNCT
ijtc-1564	234	12	.	.	PUNCT
ijtc-1564	235	1	the	the	DET
ijtc-1564	235	2	influence	influence	NOUN
ijtc-1564	235	3	of	of	ADP
ijtc-1564	235	4	pension	pension	NOUN
ijtc-1564	235	5	scheme	scheme	NOUN
ijtc-1564	235	6	maturity	maturity	NOUN
ijtc-1564	235	7	on	on	ADP
ijtc-1564	235	8	investment	investment	NOUN
ijtc-1564	235	9	strategies	strategy	NOUN
ijtc-1564	235	10	of	of	ADP
ijtc-1564	235	11	pension	pension	NOUN
ijtc-1564	235	12	funds	fund	NOUN
ijtc-1564	235	13	in	in	ADP
ijtc-1564	235	14	kenya	kenya	PROPN
ijtc-1564	235	15	.	.	PUNCT
ijtc-1564	236	1	international	international	ADJ
ijtc-1564	236	2	journal	journal	PROPN
ijtc-1564	236	3	of	of	ADP
ijtc-1564	236	4	business	business	NOUN
ijtc-1564	236	5	and	and	CCONJ
ijtc-1564	236	6	management	management	NOUN
ijtc-1564	236	7	,	,	PUNCT
ijtc-1564	236	8	13(10	13(10	NUM
ijtc-1564	236	9	)	)	PUNCT
ijtc-1564	236	10	.	.	PUNCT
ijtc-1564	237	1	oluitan	oluitan	PROPN
ijtc-1564	237	2	r.	r.	PROPN
ijtc-1564	237	3	o.	o.	PROPN
ijtc-1564	237	4	&	&	CCONJ
ijtc-1564	237	5	falode	falode	PROPN
ijtc-1564	237	6	,	,	PUNCT
ijtc-1564	237	7	o.	o.	PROPN
ijtc-1564	237	8	(	(	PUNCT
ijtc-1564	237	9	2020	2020	NUM
ijtc-1564	237	10	)	)	PUNCT
ijtc-1564	237	11	.	.	PUNCT
ijtc-1564	238	1	an	an	DET
ijtc-1564	238	2	empirical	empirical	ADJ
ijtc-1564	238	3	analysis	analysis	NOUN
ijtc-1564	238	4	of	of	ADP
ijtc-1564	238	5	pension	pension	NOUN
ijtc-1564	238	6	funds	fund	NOUN
ijtc-1564	238	7	’	'	PUNCT
ijtc-1564	238	8	assets	asset	NOUN
ijtc-1564	238	9	influencing	influence	VERB
ijtc-1564	238	10	infrastructure	infrastructure	NOUN
ijtc-1564	238	11	financing	financing	NOUN
ijtc-1564	238	12	in	in	ADP
ijtc-1564	238	13	nigeria	nigeria	PROPN
ijtc-1564	238	14	.	.	PUNCT
ijtc-1564	239	1	journal	journal	PROPN
ijtc-1564	239	2	of	of	ADP
ijtc-1564	239	3	business	business	NOUN
ijtc-1564	239	4	and	and	CCONJ
ijtc-1564	239	5	economic	economic	ADJ
ijtc-1564	239	6	policy	policy	NOUN
ijtc-1564	239	7	,	,	PUNCT
ijtc-1564	239	8	7(2	7(2	NUM
ijtc-1564	239	9	)	)	PUNCT
ijtc-1564	239	10	,	,	PUNCT
ijtc-1564	239	11	doi:10.30845	doi:10.30845	NOUN
ijtc-1564	239	12	/	/	SYM
ijtc-1564	239	13	jbep.v7n2p6	jbep.v7n2p6	PROPN
ijtc-1564	239	14	.	.	PUNCT
ijtc-1564	240	1	scholtens	scholtens	PROPN
ijtc-1564	240	2	,	,	PUNCT
ijtc-1564	240	3	f.	f.	PROPN
ijtc-1564	240	4	&	&	CCONJ
ijtc-1564	240	5	van	van	PROPN
ijtc-1564	240	6	wensveen	wensveen	PROPN
ijtc-1564	240	7	,	,	PUNCT
ijtc-1564	240	8	d.	d.	PROPN
ijtc-1564	240	9	(	(	PUNCT
ijtc-1564	240	10	2000	2000	NUM
ijtc-1564	240	11	)	)	PUNCT
ijtc-1564	240	12	.	.	PUNCT
ijtc-1564	241	1	a	a	DET
ijtc-1564	241	2	critique	critique	NOUN
ijtc-1564	241	3	on	on	ADP
ijtc-1564	241	4	the	the	DET
ijtc-1564	241	5	theory	theory	NOUN
ijtc-1564	241	6	of	of	ADP
ijtc-1564	241	7	financial	financial	ADJ
ijtc-1564	241	8	intermediation	intermediation	NOUN
ijtc-1564	241	9	.	.	PUNCT
ijtc-1564	242	1	journal	journal	NOUN
ijtc-1564	242	2	of	of	ADP
ijtc-1564	242	3	banking	banking	NOUN
ijtc-1564	242	4	and	and	CCONJ
ijtc-1564	242	5	finance	finance	NOUN
ijtc-1564	242	6	,	,	PUNCT
ijtc-1564	242	7	24	24	NUM
ijtc-1564	242	8	(	(	PUNCT
ijtc-1564	242	9	2000	2000	NUM
ijtc-1564	242	10	)	)	PUNCT
ijtc-1564	242	11	1243	1243	NUM
ijtc-1564	242	12	-	-	SYM
ijtc-1564	242	13	1251	1251	NUM
ijtc-1564	242	14	.	.	PUNCT
ijtc-1564	243	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ