id	sid	tid	token	lemma	pos
ijtc-1600	1	1	ilomata	ilomata	PROPN
ijtc-1600	1	2	international	international	ADJ
ijtc-1600	1	3	journal	journal	NOUN
ijtc-1600	1	4	of	of	ADP
ijtc-1600	1	5	tax	tax	NOUN
ijtc-1600	1	6	and	and	CCONJ
ijtc-1600	1	7	accounting	account	VERB
ijtc-1600	1	8	p	p	X
ijtc-1600	1	9	-	-	PUNCT
ijtc-1600	1	10	issn	issn	NOUN
ijtc-1600	1	11	:	:	PUNCT
ijtc-1600	1	12	2714	2714	NUM
ijtc-1600	1	13	-	-	SYM
ijtc-1600	1	14	9838	9838	NUM
ijtc-1600	1	15	;	;	PUNCT
ijtc-1600	1	16	e	e	X
ijtc-1600	1	17	-	-	PUNCT
ijtc-1600	1	18	issn	issn	NOUN
ijtc-1600	1	19	:	:	PUNCT
ijtc-1600	1	20	2714	2714	NUM
ijtc-1600	1	21	-	-	SYM
ijtc-1600	1	22	9846	9846	NUM
ijtc-1600	1	23	volume	volume	NOUN
ijtc-1600	1	24	.	.	PUNCT
ijtc-1600	2	1	5	5	NUM
ijtc-1600	2	2	issue	issue	NOUN
ijtc-1600	2	3	3	3	NUM
ijtc-1600	2	4	july	july	PROPN
ijtc-1600	2	5	2024	2024	NUM
ijtc-1600	2	6	page	page	NOUN
ijtc-1600	2	7	no	no	INTJ
ijtc-1600	2	8	:	:	PUNCT
ijtc-1600	2	9	793	793	NUM
ijtc-1600	2	10	806	806	NUM
ijtc-1600	2	11	793	793	NUM
ijtc-1600	2	12	|	|	NOUN
ijtc-1600	2	13	ilomata	ilomata	NOUN
ijtc-1600	2	14	international	international	ADJ
ijtc-1600	2	15	journal	journal	NOUN
ijtc-1600	2	16	of	of	ADP
ijtc-1600	2	17	tax	tax	PROPN
ijtc-1600	2	18	&	&	CCONJ
ijtc-1600	2	19	accounting	account	VERB
ijtc-1600	2	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	2	21	the	the	DET
ijtc-1600	2	22	correlation	correlation	NOUN
ijtc-1600	2	23	of	of	ADP
ijtc-1600	2	24	investment	investment	NOUN
ijtc-1600	2	25	securities	security	NOUN
ijtc-1600	2	26	and	and	CCONJ
ijtc-1600	2	27	the	the	DET
ijtc-1600	2	28	returns	return	NOUN
ijtc-1600	2	29	of	of	ADP
ijtc-1600	2	30	pension	pension	NOUN
ijtc-1600	2	31	fund	fund	NOUN
ijtc-1600	2	32	administrators	administrator	NOUN
ijtc-1600	2	33	in	in	ADP
ijtc-1600	2	34	an	an	DET
ijtc-1600	2	35	emerging	emerge	VERB
ijtc-1600	2	36	economy	economy	NOUN
ijtc-1600	2	37	lukman	lukman	NOUN
ijtc-1600	2	38	adebayo	adebayo	PROPN
ijtc-1600	2	39	-	-	PUNCT
ijtc-1600	2	40	oke	oke	PROPN
ijtc-1600	2	41	abdulrauf1	abdulrauf1	PROPN
ijtc-1600	2	42	,	,	PUNCT
ijtc-1600	2	43	adedeji	adedeji	NOUN
ijtc-1600	2	44	daniel	daniel	PROPN
ijtc-1600	2	45	gbadebo2	gbadebo2	PROPN
ijtc-1600	2	46	1kwara	1kwara	NUM
ijtc-1600	2	47	state	state	NOUN
ijtc-1600	2	48	university	university	NOUN
ijtc-1600	2	49	,	,	PUNCT
ijtc-1600	2	50	nigeria	nigeria	PROPN
ijtc-1600	2	51	,	,	PUNCT
ijtc-1600	2	52	2walter	2walter	NUM
ijtc-1600	2	53	sisulu	sisulu	ADJ
ijtc-1600	2	54	university	university	NOUN
ijtc-1600	2	55	,	,	PUNCT
ijtc-1600	2	56	south	south	PROPN
ijtc-1600	2	57	africa	africa	PROPN
ijtc-1600	2	58	correspondent	correspondent	NOUN
ijtc-1600	2	59	:	:	PUNCT
ijtc-1600	2	60	gbadebo.adedejidaniel@gmail.com1	gbadebo.adedejidaniel@gmail.com1	PROPN
ijtc-1600	2	61	received	receive	VERB
ijtc-1600	2	62	:	:	PUNCT
ijtc-1600	2	63	may	may	AUX
ijtc-1600	2	64	23	23	NUM
ijtc-1600	2	65	,	,	PUNCT
ijtc-1600	2	66	2024	2024	NUM
ijtc-1600	2	67	accepted	accept	VERB
ijtc-1600	2	68	:	:	PUNCT
ijtc-1600	2	69	july	july	PROPN
ijtc-1600	2	70	15	15	NUM
ijtc-1600	2	71	,	,	PUNCT
ijtc-1600	2	72	2024	2024	NUM
ijtc-1600	2	73	published	publish	VERB
ijtc-1600	2	74	:	:	PUNCT
ijtc-1600	2	75	july	july	PROPN
ijtc-1600	2	76	31	31	NUM
ijtc-1600	2	77	,	,	PUNCT
ijtc-1600	2	78	2024	2024	NUM
ijtc-1600	2	79	citation	citation	NOUN
ijtc-1600	2	80	:	:	PUNCT
ijtc-1600	3	1	abdulrauf	abdulrauf	PROPN
ijtc-1600	3	2	,	,	PUNCT
ijtc-1600	3	3	l.a.o	l.a.o	PROPN
ijtc-1600	3	4	.	.	PROPN
ijtc-1600	3	5	,	,	PUNCT
ijtc-1600	3	6	&	&	CCONJ
ijtc-1600	3	7	gbadebo	gbadebo	PROPN
ijtc-1600	3	8	,	,	PUNCT
ijtc-1600	3	9	a.d	a.d	PROPN
ijtc-1600	3	10	.	.	PROPN
ijtc-1600	3	11	(	(	PUNCT
ijtc-1600	3	12	2024	2024	NUM
ijtc-1600	3	13	)	)	PUNCT
ijtc-1600	3	14	.	.	PUNCT
ijtc-1600	4	1	the	the	DET
ijtc-1600	4	2	correlation	correlation	NOUN
ijtc-1600	4	3	of	of	ADP
ijtc-1600	4	4	investment	investment	NOUN
ijtc-1600	4	5	securities	security	NOUN
ijtc-1600	4	6	and	and	CCONJ
ijtc-1600	4	7	the	the	DET
ijtc-1600	4	8	returns	return	NOUN
ijtc-1600	4	9	of	of	ADP
ijtc-1600	4	10	pension	pension	NOUN
ijtc-1600	4	11	fund	fund	NOUN
ijtc-1600	4	12	administrators	administrator	NOUN
ijtc-1600	4	13	in	in	ADP
ijtc-1600	4	14	an	an	DET
ijtc-1600	4	15	emerging	emerge	VERB
ijtc-1600	4	16	economy	economy	NOUN
ijtc-1600	4	17	.	.	PUNCT
ijtc-1600	5	1	ilomata	ilomata	PROPN
ijtc-1600	5	2	international	international	ADJ
ijtc-1600	5	3	journal	journal	NOUN
ijtc-1600	5	4	of	of	ADP
ijtc-1600	5	5	tax	tax	NOUN
ijtc-1600	5	6	and	and	CCONJ
ijtc-1600	5	7	accounting	accounting	NOUN
ijtc-1600	5	8	,	,	PUNCT
ijtc-1600	5	9	5(3	5(3	NUM
ijtc-1600	5	10	)	)	PUNCT
ijtc-1600	5	11	,	,	PUNCT
ijtc-1600	5	12	793	793	NUM
ijtc-1600	5	13	806	806	NUM
ijtc-1600	5	14	.	.	PUNCT
ijtc-1600	6	1	https://doi.org/10.61194/ijtc.v5i3.1600	https://doi.org/10.61194/ijtc.v5i3.1600	ADJ
ijtc-1600	6	2	abstract	abstract	NOUN
ijtc-1600	6	3	:	:	PUNCT
ijtc-1600	6	4	the	the	DET
ijtc-1600	6	5	pension	pension	NOUN
ijtc-1600	6	6	fund	fund	NOUN
ijtc-1600	6	7	administrators	administrator	NOUN
ijtc-1600	6	8	(	(	PUNCT
ijtc-1600	6	9	pfas	pfas	PROPN
ijtc-1600	6	10	)	)	PUNCT
ijtc-1600	6	11	are	be	AUX
ijtc-1600	6	12	saddled	saddle	VERB
ijtc-1600	6	13	with	with	ADP
ijtc-1600	6	14	the	the	DET
ijtc-1600	6	15	responsibility	responsibility	NOUN
ijtc-1600	6	16	to	to	PART
ijtc-1600	6	17	manage	manage	VERB
ijtc-1600	6	18	and	and	CCONJ
ijtc-1600	6	19	invest	invest	VERB
ijtc-1600	6	20	pension	pension	NOUN
ijtc-1600	6	21	contributions	contribution	NOUN
ijtc-1600	6	22	on	on	ADP
ijtc-1600	6	23	behalf	behalf	NOUN
ijtc-1600	6	24	of	of	ADP
ijtc-1600	6	25	employees	employee	NOUN
ijtc-1600	6	26	through	through	ADP
ijtc-1600	6	27	investment	investment	NOUN
ijtc-1600	6	28	in	in	ADP
ijtc-1600	6	29	securities	security	NOUN
ijtc-1600	6	30	and	and	CCONJ
ijtc-1600	6	31	the	the	DET
ijtc-1600	6	32	earnings	earning	NOUN
ijtc-1600	6	33	from	from	ADP
ijtc-1600	6	34	the	the	DET
ijtc-1600	6	35	investments	investment	NOUN
ijtc-1600	6	36	.	.	PUNCT
ijtc-1600	7	1	the	the	DET
ijtc-1600	7	2	pfas	pfas	NOUN
ijtc-1600	7	3	are	be	AUX
ijtc-1600	7	4	constantly	constantly	ADV
ijtc-1600	7	5	faced	face	VERB
ijtc-1600	7	6	with	with	ADP
ijtc-1600	7	7	the	the	DET
ijtc-1600	7	8	problem	problem	NOUN
ijtc-1600	7	9	of	of	ADP
ijtc-1600	7	10	optimizing	optimize	VERB
ijtc-1600	7	11	financial	financial	ADJ
ijtc-1600	7	12	performance	performance	NOUN
ijtc-1600	7	13	of	of	ADP
ijtc-1600	7	14	assets	asset	NOUN
ijtc-1600	7	15	to	to	PART
ijtc-1600	7	16	invest	invest	VERB
ijtc-1600	7	17	in	in	ADP
ijtc-1600	7	18	.	.	PUNCT
ijtc-1600	8	1	the	the	DET
ijtc-1600	8	2	paper	paper	NOUN
ijtc-1600	8	3	aims	aim	VERB
ijtc-1600	8	4	to	to	PART
ijtc-1600	8	5	access	access	VERB
ijtc-1600	8	6	the	the	DET
ijtc-1600	8	7	connection	connection	NOUN
ijtc-1600	8	8	between	between	ADP
ijtc-1600	8	9	financial	financial	ADJ
ijtc-1600	8	10	assets	asset	NOUN
ijtc-1600	8	11	that	that	PRON
ijtc-1600	8	12	the	the	DET
ijtc-1600	8	13	pfas	pfas	NOUN
ijtc-1600	8	14	in	in	ADP
ijtc-1600	8	15	nigeria	nigeria	PROPN
ijtc-1600	8	16	invest	invest	VERB
ijtc-1600	8	17	in	in	ADP
ijtc-1600	8	18	and	and	CCONJ
ijtc-1600	8	19	their	their	PRON
ijtc-1600	8	20	investment	investment	NOUN
ijtc-1600	8	21	returns	return	NOUN
ijtc-1600	8	22	.	.	PUNCT
ijtc-1600	9	1	in	in	ADP
ijtc-1600	9	2	line	line	NOUN
ijtc-1600	9	3	with	with	ADP
ijtc-1600	9	4	theory	theory	NOUN
ijtc-1600	9	5	,	,	PUNCT
ijtc-1600	9	6	econometrics	econometrics	NOUN
ijtc-1600	9	7	offers	offer	VERB
ijtc-1600	9	8	correlation	correlation	NOUN
ijtc-1600	9	9	frameworks	framework	NOUN
ijtc-1600	9	10	as	as	ADP
ijtc-1600	9	11	a	a	DET
ijtc-1600	9	12	simple	simple	ADJ
ijtc-1600	9	13	and	and	CCONJ
ijtc-1600	9	14	efficient	efficient	ADJ
ijtc-1600	9	15	way	way	NOUN
ijtc-1600	9	16	to	to	PART
ijtc-1600	9	17	resolve	resolve	VERB
ijtc-1600	9	18	and	and	CCONJ
ijtc-1600	9	19	understand	understand	VERB
ijtc-1600	9	20	the	the	DET
ijtc-1600	9	21	relationship	relationship	NOUN
ijtc-1600	9	22	between	between	ADP
ijtc-1600	9	23	financial	financial	ADJ
ijtc-1600	9	24	assets	asset	NOUN
ijtc-1600	9	25	and	and	CCONJ
ijtc-1600	9	26	financial	financial	ADJ
ijtc-1600	9	27	returns	return	NOUN
ijtc-1600	9	28	.	.	PUNCT
ijtc-1600	10	1	we	we	PRON
ijtc-1600	10	2	applied	apply	VERB
ijtc-1600	10	3	a	a	DET
ijtc-1600	10	4	pairwise	pairwise	NOUN
ijtc-1600	10	5	correlation	correlation	NOUN
ijtc-1600	10	6	approach	approach	NOUN
ijtc-1600	10	7	to	to	ADP
ijtc-1600	10	8	published	publish	VERB
ijtc-1600	10	9	information	information	NOUN
ijtc-1600	10	10	from	from	ADP
ijtc-1600	10	11	the	the	DET
ijtc-1600	10	12	national	national	ADJ
ijtc-1600	10	13	pension	pension	PROPN
ijtc-1600	10	14	commission	commission	NOUN
ijtc-1600	10	15	(	(	PUNCT
ijtc-1600	10	16	pencom	pencom	PROPN
ijtc-1600	10	17	)	)	PUNCT
ijtc-1600	10	18	from	from	ADP
ijtc-1600	10	19	2007	2007	NUM
ijtc-1600	10	20	to	to	ADP
ijtc-1600	10	21	2021	2021	NUM
ijtc-1600	10	22	to	to	PART
ijtc-1600	10	23	evaluate	evaluate	VERB
ijtc-1600	10	24	the	the	DET
ijtc-1600	10	25	link	link	NOUN
ijtc-1600	10	26	between	between	ADP
ijtc-1600	10	27	four	four	NUM
ijtc-1600	10	28	financial	financial	ADJ
ijtc-1600	10	29	assets	asset	NOUN
ijtc-1600	10	30	and	and	CCONJ
ijtc-1600	10	31	investment	investment	NOUN
ijtc-1600	10	32	returns	return	NOUN
ijtc-1600	10	33	.	.	PUNCT
ijtc-1600	11	1	we	we	PRON
ijtc-1600	11	2	find	find	VERB
ijtc-1600	11	3	that	that	SCONJ
ijtc-1600	11	4	two	two	NUM
ijtc-1600	11	5	of	of	ADP
ijtc-1600	11	6	the	the	DET
ijtc-1600	11	7	securities	security	NOUN
ijtc-1600	11	8	–	–	PUNCT
ijtc-1600	11	9	money	money	NOUN
ijtc-1600	11	10	market	market	NOUN
ijtc-1600	11	11	securities	security	NOUN
ijtc-1600	11	12	and	and	CCONJ
ijtc-1600	11	13	mutual	mutual	ADJ
ijtc-1600	11	14	funds	fund	NOUN
ijtc-1600	11	15	–	–	PUNCT
ijtc-1600	11	16	have	have	VERB
ijtc-1600	11	17	a	a	DET
ijtc-1600	11	18	positive	positive	ADJ
ijtc-1600	11	19	relationship	relationship	NOUN
ijtc-1600	11	20	with	with	ADP
ijtc-1600	11	21	the	the	DET
ijtc-1600	11	22	pfas	pfas	NOUN
ijtc-1600	11	23	’	'	PUNCT
ijtc-1600	11	24	returns	return	NOUN
ijtc-1600	11	25	,	,	PUNCT
ijtc-1600	11	26	and	and	CCONJ
ijtc-1600	11	27	the	the	DET
ijtc-1600	11	28	other	other	ADJ
ijtc-1600	11	29	two	two	NUM
ijtc-1600	11	30	considered	consider	VERB
ijtc-1600	11	31	–	–	PUNCT
ijtc-1600	11	32	the	the	DET
ijtc-1600	11	33	federal	federal	ADJ
ijtc-1600	11	34	government	government	NOUN
ijtc-1600	11	35	securities	security	NOUN
ijtc-1600	11	36	and	and	CCONJ
ijtc-1600	11	37	private	private	ADJ
ijtc-1600	11	38	equity	equity	NOUN
ijtc-1600	11	39	funds	fund	NOUN
ijtc-1600	11	40	–	–	PUNCT
ijtc-1600	11	41	have	have	VERB
ijtc-1600	11	42	a	a	DET
ijtc-1600	11	43	negative	negative	ADJ
ijtc-1600	11	44	relationship	relationship	NOUN
ijtc-1600	11	45	with	with	ADP
ijtc-1600	11	46	the	the	DET
ijtc-1600	11	47	pfas	pfas	NOUN
ijtc-1600	11	48	’	'	PUNCT
ijtc-1600	11	49	returns	return	NOUN
ijtc-1600	11	50	.	.	PUNCT
ijtc-1600	12	1	only	only	ADV
ijtc-1600	12	2	the	the	DET
ijtc-1600	12	3	correlation	correlation	NOUN
ijtc-1600	12	4	between	between	ADP
ijtc-1600	12	5	the	the	DET
ijtc-1600	12	6	growth	growth	NOUN
ijtc-1600	12	7	of	of	ADP
ijtc-1600	12	8	investment	investment	NOUN
ijtc-1600	12	9	return	return	NOUN
ijtc-1600	12	10	and	and	CCONJ
ijtc-1600	12	11	investment	investment	NOUN
ijtc-1600	12	12	in	in	ADP
ijtc-1600	12	13	money	money	NOUN
ijtc-1600	12	14	market	market	NOUN
ijtc-1600	12	15	securities	security	NOUN
ijtc-1600	12	16	is	be	AUX
ijtc-1600	12	17	moderate	moderate	ADJ
ijtc-1600	12	18	and	and	CCONJ
ijtc-1600	12	19	significant	significant	ADJ
ijtc-1600	12	20	.	.	PUNCT
ijtc-1600	13	1	in	in	ADP
ijtc-1600	13	2	contrast	contrast	NOUN
ijtc-1600	13	3	,	,	PUNCT
ijtc-1600	13	4	others	other	NOUN
ijtc-1600	13	5	are	be	AUX
ijtc-1600	13	6	low	low	ADJ
ijtc-1600	13	7	and	and	CCONJ
ijtc-1600	13	8	insignificant	insignificant	ADJ
ijtc-1600	13	9	,	,	PUNCT
ijtc-1600	13	10	thus	thus	ADV
ijtc-1600	13	11	leading	lead	VERB
ijtc-1600	13	12	us	we	PRON
ijtc-1600	13	13	to	to	PART
ijtc-1600	13	14	refute	refute	VERB
ijtc-1600	13	15	the	the	DET
ijtc-1600	13	16	first	first	ADJ
ijtc-1600	13	17	hypothesis	hypothesis	NOUN
ijtc-1600	13	18	,	,	PUNCT
ijtc-1600	13	19	maintaining	maintain	VERB
ijtc-1600	13	20	others	other	NOUN
ijtc-1600	13	21	.	.	PUNCT
ijtc-1600	14	1	the	the	DET
ijtc-1600	14	2	study	study	NOUN
ijtc-1600	14	3	offers	offer	VERB
ijtc-1600	14	4	insights	insight	NOUN
ijtc-1600	14	5	into	into	ADP
ijtc-1600	14	6	factors	factor	NOUN
ijtc-1600	14	7	that	that	PRON
ijtc-1600	14	8	affect	affect	VERB
ijtc-1600	14	9	their	their	PRON
ijtc-1600	14	10	financial	financial	ADJ
ijtc-1600	14	11	performance	performance	NOUN
ijtc-1600	14	12	and	and	CCONJ
ijtc-1600	14	13	investment	investment	NOUN
ijtc-1600	14	14	strategies	strategy	NOUN
ijtc-1600	14	15	to	to	PART
ijtc-1600	14	16	be	be	AUX
ijtc-1600	14	17	put	put	VERB
ijtc-1600	14	18	in	in	ADP
ijtc-1600	14	19	place	place	NOUN
ijtc-1600	14	20	to	to	PART
ijtc-1600	14	21	optimize	optimize	VERB
ijtc-1600	14	22	return	return	NOUN
ijtc-1600	14	23	,	,	PUNCT
ijtc-1600	14	24	which	which	PRON
ijtc-1600	14	25	in	in	ADP
ijtc-1600	14	26	turn	turn	NOUN
ijtc-1600	14	27	will	will	AUX
ijtc-1600	14	28	benefit	benefit	VERB
ijtc-1600	14	29	their	their	PRON
ijtc-1600	14	30	contributors	contributor	NOUN
ijtc-1600	14	31	.	.	PUNCT
ijtc-1600	15	1	the	the	DET
ijtc-1600	15	2	outcome	outcome	NOUN
ijtc-1600	15	3	provides	provide	VERB
ijtc-1600	15	4	policymakers	policymaker	NOUN
ijtc-1600	15	5	and	and	CCONJ
ijtc-1600	15	6	regulators	regulator	NOUN
ijtc-1600	15	7	with	with	ADP
ijtc-1600	15	8	a	a	DET
ijtc-1600	15	9	comprehensive	comprehensive	ADJ
ijtc-1600	15	10	overview	overview	NOUN
ijtc-1600	15	11	of	of	ADP
ijtc-1600	15	12	all	all	DET
ijtc-1600	15	13	investment	investment	NOUN
ijtc-1600	15	14	securities	security	NOUN
ijtc-1600	15	15	and	and	CCONJ
ijtc-1600	15	16	administrators	administrator	NOUN
ijtc-1600	15	17	'	'	PART
ijtc-1600	15	18	performance	performance	NOUN
ijtc-1600	15	19	.	.	PUNCT
ijtc-1600	16	1	keywords	keyword	NOUN
ijtc-1600	16	2	:	:	PUNCT
ijtc-1600	16	3	pension	pension	NOUN
ijtc-1600	16	4	fund	fund	NOUN
ijtc-1600	16	5	administrators	administrator	NOUN
ijtc-1600	16	6	,	,	PUNCT
ijtc-1600	16	7	financial	financial	ADJ
ijtc-1600	16	8	assets	asset	NOUN
ijtc-1600	16	9	,	,	PUNCT
ijtc-1600	16	10	return	return	VERB
ijtc-1600	16	11	on	on	ADP
ijtc-1600	16	12	investment	investment	NOUN
ijtc-1600	16	13	,	,	PUNCT
ijtc-1600	16	14	pairwise	pairwise	NOUN
ijtc-1600	16	15	correlation	correlation	NOUN
ijtc-1600	16	16	.	.	PUNCT
ijtc-1600	17	1	this	this	PRON
ijtc-1600	17	2	is	be	AUX
ijtc-1600	17	3	an	an	DET
ijtc-1600	17	4	open	open	ADJ
ijtc-1600	17	5	access	access	NOUN
ijtc-1600	17	6	article	article	NOUN
ijtc-1600	17	7	under	under	ADP
ijtc-1600	17	8	the	the	DET
ijtc-1600	17	9	cc	cc	NOUN
ijtc-1600	17	10	-	-	PUNCT
ijtc-1600	17	11	by	by	ADP
ijtc-1600	17	12	4.0	4.0	NUM
ijtc-1600	17	13	license	license	NOUN
ijtc-1600	17	14	introduction	introduction	NOUN
ijtc-1600	17	15	the	the	DET
ijtc-1600	17	16	pension	pension	NOUN
ijtc-1600	17	17	fund	fund	NOUN
ijtc-1600	17	18	administrators	administrator	NOUN
ijtc-1600	17	19	(	(	PUNCT
ijtc-1600	17	20	pfas	pfas	PROPN
ijtc-1600	17	21	)	)	PUNCT
ijtc-1600	17	22	are	be	AUX
ijtc-1600	17	23	saddled	saddle	VERB
ijtc-1600	17	24	with	with	ADP
ijtc-1600	17	25	the	the	DET
ijtc-1600	17	26	responsibility	responsibility	NOUN
ijtc-1600	17	27	to	to	PART
ijtc-1600	17	28	manage	manage	VERB
ijtc-1600	17	29	and	and	CCONJ
ijtc-1600	17	30	invest	invest	VERB
ijtc-1600	17	31	pension	pension	NOUN
ijtc-1600	17	32	contributions	contribution	NOUN
ijtc-1600	17	33	on	on	ADP
ijtc-1600	17	34	behalf	behalf	NOUN
ijtc-1600	17	35	of	of	ADP
ijtc-1600	17	36	employees	employee	NOUN
ijtc-1600	17	37	through	through	ADP
ijtc-1600	17	38	investment	investment	NOUN
ijtc-1600	17	39	in	in	ADP
ijtc-1600	17	40	“	"	PUNCT
ijtc-1600	17	41	securities	security	NOUN
ijtc-1600	17	42	,	,	PUNCT
ijtc-1600	17	43	and	and	CCONJ
ijtc-1600	17	44	the	the	DET
ijtc-1600	17	45	earnings	earning	NOUN
ijtc-1600	17	46	from	from	ADP
ijtc-1600	17	47	investment	investment	NOUN
ijtc-1600	17	48	generate	generate	NOUN
ijtc-1600	17	49	incomes	income	NOUN
ijtc-1600	17	50	for	for	ADP
ijtc-1600	17	51	employees	employee	NOUN
ijtc-1600	17	52	at	at	ADP
ijtc-1600	17	53	retirement	retirement	NOUN
ijtc-1600	17	54	.	.	PUNCT
ijtc-1600	18	1	they	they	PRON
ijtc-1600	18	2	are	be	AUX
ijtc-1600	18	3	required	require	VERB
ijtc-1600	18	4	by	by	ADP
ijtc-1600	18	5	regulations	regulation	NOUN
ijtc-1600	18	6	to	to	PART
ijtc-1600	18	7	allocate	allocate	VERB
ijtc-1600	18	8	a	a	DET
ijtc-1600	18	9	fraction	fraction	NOUN
ijtc-1600	18	10	of	of	ADP
ijtc-1600	18	11	the	the	DET
ijtc-1600	18	12	funds	fund	NOUN
ijtc-1600	18	13	for	for	ADP
ijtc-1600	18	14	investment	investment	NOUN
ijtc-1600	18	15	,	,	PUNCT
ijtc-1600	18	16	ranging	range	VERB
ijtc-1600	18	17	from	from	ADP
ijtc-1600	18	18	government	government	NOUN
ijtc-1600	18	19	securities	security	NOUN
ijtc-1600	18	20	,	,	PUNCT
ijtc-1600	18	21	which	which	PRON
ijtc-1600	18	22	are	be	AUX
ijtc-1600	18	23	low	low	ADJ
ijtc-1600	18	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1600	18	25	mailto	mailto	NOUN
ijtc-1600	18	26	:	:	PUNCT
ijtc-1600	18	27	gbadebo.adedejidaniel@gmail.com1	gbadebo.adedejidaniel@gmail.com1	PROPN
ijtc-1600	18	28	https://doi.org/10.61194/ijtc.v5i3.1600	https://doi.org/10.61194/ijtc.v5i3.1600	ADJ
ijtc-1600	18	29	the	the	DET
ijtc-1600	18	30	correlation	correlation	NOUN
ijtc-1600	18	31	of	of	ADP
ijtc-1600	18	32	investment	investment	NOUN
ijtc-1600	18	33	securities	security	NOUN
ijtc-1600	18	34	and	and	CCONJ
ijtc-1600	18	35	the	the	DET
ijtc-1600	18	36	returns	return	NOUN
ijtc-1600	18	37	of	of	ADP
ijtc-1600	18	38	pension	pension	NOUN
ijtc-1600	18	39	fund	fund	NOUN
ijtc-1600	18	40	administrators	administrator	NOUN
ijtc-1600	18	41	in	in	ADP
ijtc-1600	18	42	an	an	DET
ijtc-1600	18	43	emerging	emerge	VERB
ijtc-1600	18	44	economy	economy	NOUN
ijtc-1600	18	45	abdulrauf	abdulrauf	NOUN
ijtc-1600	18	46	and	and	CCONJ
ijtc-1600	18	47	gbadebo	gbadebo	PROPN
ijtc-1600	18	48	794	794	NUM
ijtc-1600	19	1	|	|	ADV
ijtc-1600	19	2	ilomata	ilomata	PROPN
ijtc-1600	19	3	international	international	ADJ
ijtc-1600	19	4	journal	journal	NOUN
ijtc-1600	19	5	of	of	ADP
ijtc-1600	19	6	tax	tax	PROPN
ijtc-1600	19	7	&	&	CCONJ
ijtc-1600	19	8	accounting	account	VERB
ijtc-1600	19	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	19	10	risk	risk	NOUN
ijtc-1600	19	11	,	,	PUNCT
ijtc-1600	19	12	to	to	ADP
ijtc-1600	19	13	periodic	periodic	ADJ
ijtc-1600	19	14	coupon	coupon	NOUN
ijtc-1600	19	15	payments	payment	NOUN
ijtc-1600	19	16	,	,	PUNCT
ijtc-1600	19	17	which	which	PRON
ijtc-1600	19	18	provide	provide	VERB
ijtc-1600	19	19	a	a	DET
ijtc-1600	19	20	steady	steady	ADJ
ijtc-1600	19	21	stream	stream	NOUN
ijtc-1600	19	22	of	of	ADP
ijtc-1600	19	23	income	income	NOUN
ijtc-1600	19	24	for	for	ADP
ijtc-1600	19	25	the	the	DET
ijtc-1600	19	26	pfas	pfas	NOUN
ijtc-1600	19	27	(	(	PUNCT
ijtc-1600	19	28	madukwe	madukwe	PROPN
ijtc-1600	19	29	&	&	CCONJ
ijtc-1600	19	30	okeke	okeke	ADJ
ijtc-1600	19	31	,	,	PUNCT
ijtc-1600	19	32	2022	2022	NUM
ijtc-1600	19	33	)	)	PUNCT
ijtc-1600	19	34	.	.	PUNCT
ijtc-1600	20	1	the	the	DET
ijtc-1600	20	2	pension	pension	NOUN
ijtc-1600	20	3	assets	asset	NOUN
ijtc-1600	20	4	in	in	ADP
ijtc-1600	20	5	developing	develop	VERB
ijtc-1600	20	6	countries	country	NOUN
ijtc-1600	20	7	are	be	AUX
ijtc-1600	20	8	still	still	ADV
ijtc-1600	20	9	low	low	ADJ
ijtc-1600	20	10	,	,	PUNCT
ijtc-1600	20	11	at	at	ADP
ijtc-1600	20	12	20	20	NUM
ijtc-1600	20	13	%	%	NOUN
ijtc-1600	20	14	compared	compare	VERB
ijtc-1600	20	15	to	to	ADP
ijtc-1600	20	16	92	92	NUM
ijtc-1600	20	17	%	%	NOUN
ijtc-1600	20	18	in	in	ADP
ijtc-1600	20	19	the	the	DET
ijtc-1600	20	20	organization	organization	NOUN
ijtc-1600	20	21	for	for	ADP
ijtc-1600	20	22	economic	economic	ADJ
ijtc-1600	20	23	co	co	NOUN
ijtc-1600	20	24	-	-	NOUN
ijtc-1600	20	25	operation	operation	NOUN
ijtc-1600	20	26	and	and	CCONJ
ijtc-1600	20	27	development	development	NOUN
ijtc-1600	20	28	(	(	PUNCT
ijtc-1600	20	29	oecd	oecd	PROPN
ijtc-1600	20	30	)	)	PUNCT
ijtc-1600	20	31	countries	country	NOUN
ijtc-1600	20	32	.	.	PUNCT
ijtc-1600	21	1	in	in	ADP
ijtc-1600	21	2	2020	2020	NUM
ijtc-1600	21	3	,	,	PUNCT
ijtc-1600	21	4	pencom	pencom	PROPN
ijtc-1600	21	5	increased	increase	VERB
ijtc-1600	21	6	the	the	DET
ijtc-1600	21	7	allowable	allowable	ADJ
ijtc-1600	21	8	limit	limit	NOUN
ijtc-1600	21	9	for	for	ADP
ijtc-1600	21	10	equity	equity	NOUN
ijtc-1600	21	11	investments	investment	NOUN
ijtc-1600	21	12	from	from	ADP
ijtc-1600	21	13	25	25	NUM
ijtc-1600	21	14	%	%	NOUN
ijtc-1600	21	15	to	to	PART
ijtc-1600	21	16	30	30	NUM
ijtc-1600	21	17	%	%	NOUN
ijtc-1600	21	18	of	of	ADP
ijtc-1600	21	19	their	their	PRON
ijtc-1600	21	20	total	total	ADJ
ijtc-1600	21	21	assets	asset	NOUN
ijtc-1600	21	22	under	under	ADP
ijtc-1600	21	23	management	management	NOUN
ijtc-1600	21	24	to	to	PART
ijtc-1600	21	25	encourage	encourage	VERB
ijtc-1600	21	26	more	more	ADJ
ijtc-1600	21	27	investment	investment	NOUN
ijtc-1600	21	28	in	in	ADP
ijtc-1600	21	29	the	the	DET
ijtc-1600	21	30	stock	stock	NOUN
ijtc-1600	21	31	market	market	NOUN
ijtc-1600	21	32	.	.	PUNCT
ijtc-1600	22	1	this	this	PRON
ijtc-1600	22	2	led	lead	VERB
ijtc-1600	22	3	to	to	ADP
ijtc-1600	22	4	an	an	DET
ijtc-1600	22	5	increase	increase	NOUN
ijtc-1600	22	6	in	in	ADP
ijtc-1600	22	7	equity	equity	NOUN
ijtc-1600	22	8	investments	investment	NOUN
ijtc-1600	22	9	by	by	ADP
ijtc-1600	22	10	some	some	DET
ijtc-1600	22	11	pfas	pfas	NOUN
ijtc-1600	22	12	,	,	PUNCT
ijtc-1600	22	13	although	although	SCONJ
ijtc-1600	22	14	many	many	ADJ
ijtc-1600	22	15	continue	continue	VERB
ijtc-1600	22	16	to	to	PART
ijtc-1600	22	17	focus	focus	VERB
ijtc-1600	22	18	on	on	ADP
ijtc-1600	22	19	fixed	fix	VERB
ijtc-1600	22	20	-	-	PUNCT
ijtc-1600	22	21	income	income	NOUN
ijtc-1600	22	22	securities	security	NOUN
ijtc-1600	22	23	(	(	PUNCT
ijtc-1600	22	24	united	united	PROPN
ijtc-1600	22	25	nations	nation	NOUN
ijtc-1600	22	26	,	,	PUNCT
ijtc-1600	22	27	2021	2021	NUM
ijtc-1600	22	28	)	)	PUNCT
ijtc-1600	22	29	.	.	PUNCT
ijtc-1600	23	1	in	in	ADP
ijtc-1600	23	2	nigeria	nigeria	PROPN
ijtc-1600	23	3	,	,	PUNCT
ijtc-1600	23	4	the	the	DET
ijtc-1600	23	5	pfas	pfas	NOUN
ijtc-1600	23	6	have	have	AUX
ijtc-1600	23	7	for	for	ADP
ijtc-1600	23	8	years	year	NOUN
ijtc-1600	23	9	invested	invest	VERB
ijtc-1600	23	10	primarily	primarily	ADV
ijtc-1600	23	11	in	in	ADP
ijtc-1600	23	12	fixed	fix	VERB
ijtc-1600	23	13	-	-	PUNCT
ijtc-1600	23	14	income	income	NOUN
ijtc-1600	23	15	securities	security	NOUN
ijtc-1600	23	16	,	,	PUNCT
ijtc-1600	23	17	such	such	ADJ
ijtc-1600	23	18	as	as	ADP
ijtc-1600	23	19	government	government	NOUN
ijtc-1600	23	20	bonds	bond	NOUN
ijtc-1600	23	21	,	,	PUNCT
ijtc-1600	23	22	treasury	treasury	NOUN
ijtc-1600	23	23	bills	bill	NOUN
ijtc-1600	23	24	,	,	PUNCT
ijtc-1600	23	25	and	and	CCONJ
ijtc-1600	23	26	corporate	corporate	ADJ
ijtc-1600	23	27	bonds	bond	NOUN
ijtc-1600	23	28	,	,	PUNCT
ijtc-1600	23	29	as	as	SCONJ
ijtc-1600	23	30	conditioned	condition	VERB
ijtc-1600	23	31	by	by	ADP
ijtc-1600	23	32	the	the	DET
ijtc-1600	23	33	pension	pension	NOUN
ijtc-1600	23	34	reform	reform	NOUN
ijtc-1600	23	35	act	act	NOUN
ijtc-1600	23	36	(	(	PUNCT
ijtc-1600	23	37	pra	pra	PROPN
ijtc-1600	23	38	)	)	PUNCT
ijtc-1600	23	39	of	of	ADP
ijtc-1600	23	40	2004	2004	NUM
ijtc-1600	23	41	that	that	SCONJ
ijtc-1600	23	42	pension	pension	NOUN
ijtc-1600	23	43	funds	fund	NOUN
ijtc-1600	23	44	should	should	AUX
ijtc-1600	23	45	be	be	AUX
ijtc-1600	23	46	invested	invest	VERB
ijtc-1600	23	47	in	in	ADP
ijtc-1600	23	48	low	low	ADJ
ijtc-1600	23	49	-	-	PUNCT
ijtc-1600	23	50	risk	risk	NOUN
ijtc-1600	23	51	securities	security	NOUN
ijtc-1600	23	52	.	.	PUNCT
ijtc-1600	24	1	this	this	DET
ijtc-1600	24	2	requirement	requirement	NOUN
ijtc-1600	24	3	is	be	AUX
ijtc-1600	24	4	intended	intend	VERB
ijtc-1600	24	5	to	to	PART
ijtc-1600	24	6	protect	protect	VERB
ijtc-1600	24	7	pension	pension	NOUN
ijtc-1600	24	8	fund	fund	NOUN
ijtc-1600	24	9	members	member	NOUN
ijtc-1600	24	10	.	.	PUNCT
ijtc-1600	25	1	however	however	ADV
ijtc-1600	25	2	,	,	PUNCT
ijtc-1600	25	3	it	it	PRON
ijtc-1600	25	4	limits	limit	VERB
ijtc-1600	25	5	the	the	DET
ijtc-1600	25	6	ability	ability	NOUN
ijtc-1600	25	7	of	of	ADP
ijtc-1600	25	8	pension	pension	NOUN
ijtc-1600	25	9	funds	fund	NOUN
ijtc-1600	25	10	to	to	PART
ijtc-1600	25	11	generate	generate	VERB
ijtc-1600	25	12	high	high	ADJ
ijtc-1600	25	13	returns	return	NOUN
ijtc-1600	25	14	because	because	SCONJ
ijtc-1600	25	15	low	low	ADJ
ijtc-1600	25	16	-	-	PUNCT
ijtc-1600	25	17	risk	risk	NOUN
ijtc-1600	25	18	securities	security	NOUN
ijtc-1600	25	19	generally	generally	ADV
ijtc-1600	25	20	have	have	VERB
ijtc-1600	25	21	lower	low	ADJ
ijtc-1600	25	22	yields	yield	NOUN
ijtc-1600	25	23	than	than	ADP
ijtc-1600	25	24	higher	high	ADJ
ijtc-1600	25	25	-	-	PUNCT
ijtc-1600	25	26	risk	risk	NOUN
ijtc-1600	25	27	securities	security	NOUN
ijtc-1600	25	28	such	such	ADJ
ijtc-1600	25	29	as	as	ADP
ijtc-1600	25	30	private	private	ADJ
ijtc-1600	25	31	equity	equity	NOUN
ijtc-1600	25	32	,	,	PUNCT
ijtc-1600	25	33	mutual	mutual	ADJ
ijtc-1600	25	34	funds	fund	NOUN
ijtc-1600	25	35	,	,	PUNCT
ijtc-1600	25	36	infrastructure	infrastructure	NOUN
ijtc-1600	25	37	,	,	PUNCT
ijtc-1600	25	38	and	and	CCONJ
ijtc-1600	25	39	real	real	ADJ
ijtc-1600	25	40	estate	estate	NOUN
ijtc-1600	25	41	.	.	PUNCT
ijtc-1600	26	1	in	in	ADP
ijtc-1600	26	2	recent	recent	ADJ
ijtc-1600	26	3	years	year	NOUN
ijtc-1600	26	4	,	,	PUNCT
ijtc-1600	26	5	there	there	PRON
ijtc-1600	26	6	has	have	AUX
ijtc-1600	26	7	been	be	AUX
ijtc-1600	26	8	a	a	DET
ijtc-1600	26	9	shift	shift	NOUN
ijtc-1600	26	10	towards	towards	ADP
ijtc-1600	26	11	alternative	alternative	ADJ
ijtc-1600	26	12	investments	investment	NOUN
ijtc-1600	26	13	as	as	SCONJ
ijtc-1600	26	14	the	the	DET
ijtc-1600	26	15	pfas	pfas	NOUN
ijtc-1600	26	16	seek	seek	VERB
ijtc-1600	26	17	to	to	PART
ijtc-1600	26	18	diversify	diversify	VERB
ijtc-1600	26	19	their	their	PRON
ijtc-1600	26	20	portfolios	portfolio	NOUN
ijtc-1600	26	21	and	and	CCONJ
ijtc-1600	26	22	generate	generate	VERB
ijtc-1600	26	23	higher	high	ADJ
ijtc-1600	26	24	returns	return	NOUN
ijtc-1600	26	25	.	.	PUNCT
ijtc-1600	27	1	this	this	PRON
ijtc-1600	27	2	has	have	AUX
ijtc-1600	27	3	increased	increase	VERB
ijtc-1600	27	4	the	the	DET
ijtc-1600	27	5	proportion	proportion	NOUN
ijtc-1600	27	6	of	of	ADP
ijtc-1600	27	7	pension	pension	NOUN
ijtc-1600	27	8	funds	fund	NOUN
ijtc-1600	27	9	invested	invest	VERB
ijtc-1600	27	10	in	in	ADP
ijtc-1600	27	11	equities	equity	NOUN
ijtc-1600	27	12	from	from	ADP
ijtc-1600	27	13	7.8	7.8	NUM
ijtc-1600	27	14	%	%	NOUN
ijtc-1600	27	15	in	in	ADP
ijtc-1600	27	16	2019	2019	NUM
ijtc-1600	27	17	to	to	PART
ijtc-1600	27	18	9.1	9.1	NUM
ijtc-1600	27	19	%	%	NOUN
ijtc-1600	27	20	in	in	ADP
ijtc-1600	27	21	2020	2020	NUM
ijtc-1600	27	22	and	and	CCONJ
ijtc-1600	27	23	their	their	PRON
ijtc-1600	27	24	return	return	NOUN
ijtc-1600	27	25	on	on	ADP
ijtc-1600	27	26	investment	investment	NOUN
ijtc-1600	27	27	from	from	ADP
ijtc-1600	27	28	9.33	9.33	NUM
ijtc-1600	27	29	%	%	NOUN
ijtc-1600	27	30	to	to	ADP
ijtc-1600	27	31	11.27	11.27	NUM
ijtc-1600	27	32	%	%	NOUN
ijtc-1600	27	33	in	in	ADP
ijtc-1600	27	34	the	the	DET
ijtc-1600	27	35	same	same	ADJ
ijtc-1600	27	36	period	period	NOUN
ijtc-1600	27	37	.	.	PUNCT
ijtc-1600	28	1	this	this	DET
ijtc-1600	28	2	increase	increase	NOUN
ijtc-1600	28	3	was	be	AUX
ijtc-1600	28	4	largely	largely	ADV
ijtc-1600	28	5	due	due	ADJ
ijtc-1600	28	6	to	to	ADP
ijtc-1600	28	7	the	the	DET
ijtc-1600	28	8	stock	stock	NOUN
ijtc-1600	28	9	market	market	NOUN
ijtc-1600	28	10	's	's	PART
ijtc-1600	28	11	strong	strong	ADJ
ijtc-1600	28	12	performance	performance	NOUN
ijtc-1600	28	13	in	in	ADP
ijtc-1600	28	14	the	the	DET
ijtc-1600	28	15	second	second	ADJ
ijtc-1600	28	16	half	half	NOUN
ijtc-1600	28	17	of	of	ADP
ijtc-1600	28	18	2020	2020	NUM
ijtc-1600	28	19	,	,	PUNCT
ijtc-1600	28	20	which	which	PRON
ijtc-1600	28	21	benefited	benefit	VERB
ijtc-1600	28	22	pfas	pfas	NOUN
ijtc-1600	28	23	(	(	PUNCT
ijtc-1600	28	24	pencom	pencom	X
ijtc-1600	28	25	,	,	PUNCT
ijtc-1600	28	26	2020	2020	NUM
ijtc-1600	28	27	)	)	PUNCT
ijtc-1600	28	28	.	.	PUNCT
ijtc-1600	29	1	the	the	DET
ijtc-1600	29	2	pfas	pfas	NOUN
ijtc-1600	29	3	are	be	AUX
ijtc-1600	29	4	constantly	constantly	ADV
ijtc-1600	29	5	faced	face	VERB
ijtc-1600	29	6	with	with	ADP
ijtc-1600	29	7	the	the	DET
ijtc-1600	29	8	problem	problem	NOUN
ijtc-1600	29	9	of	of	ADP
ijtc-1600	29	10	decision	decision	NOUN
ijtc-1600	29	11	-	-	PUNCT
ijtc-1600	29	12	making	making	NOUN
ijtc-1600	29	13	and	and	CCONJ
ijtc-1600	29	14	optimizing	optimize	VERB
ijtc-1600	29	15	the	the	DET
ijtc-1600	29	16	financial	financial	ADJ
ijtc-1600	29	17	performance	performance	NOUN
ijtc-1600	29	18	of	of	ADP
ijtc-1600	29	19	assets	asset	NOUN
ijtc-1600	29	20	in	in	ADP
ijtc-1600	29	21	which	which	PRON
ijtc-1600	29	22	to	to	PART
ijtc-1600	29	23	invest	invest	VERB
ijtc-1600	29	24	.	.	PUNCT
ijtc-1600	30	1	this	this	PRON
ijtc-1600	30	2	is	be	AUX
ijtc-1600	30	3	because	because	SCONJ
ijtc-1600	30	4	an	an	DET
ijtc-1600	30	5	investment	investment	NOUN
ijtc-1600	30	6	vehicle	vehicle	NOUN
ijtc-1600	30	7	that	that	PRON
ijtc-1600	30	8	provides	provide	VERB
ijtc-1600	30	9	income	income	NOUN
ijtc-1600	30	10	for	for	ADP
ijtc-1600	30	11	retirees	retiree	NOUN
ijtc-1600	30	12	,	,	PUNCT
ijtc-1600	30	13	if	if	SCONJ
ijtc-1600	30	14	unsecured	unsecured	ADJ
ijtc-1600	30	15	,	,	PUNCT
ijtc-1600	30	16	may	may	AUX
ijtc-1600	30	17	result	result	VERB
ijtc-1600	30	18	in	in	ADP
ijtc-1600	30	19	retirees	retiree	NOUN
ijtc-1600	30	20	not	not	PART
ijtc-1600	30	21	receiving	receive	VERB
ijtc-1600	30	22	the	the	DET
ijtc-1600	30	23	income	income	NOUN
ijtc-1600	30	24	they	they	PRON
ijtc-1600	30	25	need	need	VERB
ijtc-1600	30	26	during	during	ADP
ijtc-1600	30	27	retirement	retirement	NOUN
ijtc-1600	30	28	.	.	PUNCT
ijtc-1600	31	1	because	because	SCONJ
ijtc-1600	31	2	invested	invest	VERB
ijtc-1600	31	3	funds	fund	NOUN
ijtc-1600	31	4	are	be	AUX
ijtc-1600	31	5	exposed	expose	VERB
ijtc-1600	31	6	to	to	ADP
ijtc-1600	31	7	risks	risk	NOUN
ijtc-1600	31	8	,	,	PUNCT
ijtc-1600	31	9	some	some	DET
ijtc-1600	31	10	theories	theory	NOUN
ijtc-1600	31	11	suggest	suggest	VERB
ijtc-1600	31	12	investing	invest	VERB
ijtc-1600	31	13	in	in	ADP
ijtc-1600	31	14	various	various	ADJ
ijtc-1600	31	15	securities	security	NOUN
ijtc-1600	31	16	to	to	PART
ijtc-1600	31	17	spread	spread	VERB
ijtc-1600	31	18	risk	risk	NOUN
ijtc-1600	31	19	and	and	CCONJ
ijtc-1600	31	20	reduce	reduce	VERB
ijtc-1600	31	21	exposure	exposure	NOUN
ijtc-1600	31	22	to	to	ADP
ijtc-1600	31	23	one	one	NUM
ijtc-1600	31	24	particular	particular	ADJ
ijtc-1600	31	25	security	security	NOUN
ijtc-1600	31	26	or	or	CCONJ
ijtc-1600	31	27	asset	asset	NOUN
ijtc-1600	31	28	class	class	NOUN
ijtc-1600	31	29	(	(	PUNCT
ijtc-1600	31	30	idowu	idowu	NOUN
ijtc-1600	31	31	&	&	CCONJ
ijtc-1600	31	32	ibrahim	ibrahim	PROPN
ijtc-1600	31	33	,	,	PUNCT
ijtc-1600	31	34	2021	2021	NUM
ijtc-1600	31	35	)	)	PUNCT
ijtc-1600	31	36	.	.	PUNCT
ijtc-1600	32	1	diversifying	diversify	VERB
ijtc-1600	32	2	an	an	DET
ijtc-1600	32	3	investment	investment	NOUN
ijtc-1600	32	4	portfolio	portfolio	NOUN
ijtc-1600	32	5	ensures	ensure	VERB
ijtc-1600	32	6	security	security	NOUN
ijtc-1600	32	7	,	,	PUNCT
ijtc-1600	32	8	reduces	reduce	VERB
ijtc-1600	32	9	the	the	DET
ijtc-1600	32	10	risk	risk	NOUN
ijtc-1600	32	11	of	of	ADP
ijtc-1600	32	12	investment	investment	NOUN
ijtc-1600	32	13	losses	loss	NOUN
ijtc-1600	32	14	,	,	PUNCT
ijtc-1600	32	15	and	and	CCONJ
ijtc-1600	32	16	improves	improve	VERB
ijtc-1600	32	17	the	the	DET
ijtc-1600	32	18	fund	fund	NOUN
ijtc-1600	32	19	's	's	PART
ijtc-1600	32	20	overall	overall	ADJ
ijtc-1600	32	21	performance	performance	NOUN
ijtc-1600	32	22	(	(	PUNCT
ijtc-1600	32	23	omiete	omiete	ADJ
ijtc-1600	32	24	,	,	PUNCT
ijtc-1600	32	25	2023	2023	NUM
ijtc-1600	32	26	)	)	PUNCT
ijtc-1600	32	27	.	.	PUNCT
ijtc-1600	33	1	several	several	ADJ
ijtc-1600	33	2	studies	study	NOUN
ijtc-1600	33	3	,	,	PUNCT
ijtc-1600	33	4	including	include	VERB
ijtc-1600	33	5	benedictus	benedictus	PROPN
ijtc-1600	33	6	(	(	PUNCT
ijtc-1600	33	7	2020	2020	NUM
ijtc-1600	33	8	)	)	PUNCT
ijtc-1600	33	9	,	,	PUNCT
ijtc-1600	33	10	ahmed	ahmed	PROPN
ijtc-1600	33	11	and	and	CCONJ
ijtc-1600	33	12	opusunju	opusunju	PROPN
ijtc-1600	33	13	(	(	PUNCT
ijtc-1600	33	14	2022	2022	NUM
ijtc-1600	33	15	)	)	PUNCT
ijtc-1600	33	16	,	,	PUNCT
ijtc-1600	33	17	ogungbade	ogungbade	VERB
ijtc-1600	33	18	et	et	PROPN
ijtc-1600	33	19	al	al	PROPN
ijtc-1600	33	20	.	.	PROPN
ijtc-1600	34	1	(	(	PUNCT
ijtc-1600	34	2	2022	2022	NUM
ijtc-1600	34	3	)	)	PUNCT
ijtc-1600	34	4	,	,	PUNCT
ijtc-1600	34	5	musa	musa	PROPN
ijtc-1600	34	6	et	et	PROPN
ijtc-1600	34	7	al	al	PROPN
ijtc-1600	34	8	.	.	PROPN
ijtc-1600	35	1	(	(	PUNCT
ijtc-1600	35	2	2021	2021	NUM
ijtc-1600	35	3	)	)	PUNCT
ijtc-1600	35	4	,	,	PUNCT
ijtc-1600	35	5	fisnik	fisnik	NOUN
ijtc-1600	35	6	and	and	CCONJ
ijtc-1600	35	7	simon	simon	PROPN
ijtc-1600	35	8	(	(	PUNCT
ijtc-1600	35	9	2022	2022	NUM
ijtc-1600	35	10	)	)	PUNCT
ijtc-1600	35	11	,	,	PUNCT
ijtc-1600	35	12	wambui	wambui	X
ijtc-1600	35	13	(	(	PUNCT
ijtc-1600	35	14	2021	2021	NUM
ijtc-1600	35	15	)	)	PUNCT
ijtc-1600	35	16	and	and	CCONJ
ijtc-1600	35	17	mutula	mutula	NOUN
ijtc-1600	35	18	and	and	CCONJ
ijtc-1600	35	19	kagiri	kagiri	PROPN
ijtc-1600	35	20	(	(	PUNCT
ijtc-1600	35	21	2018	2018	NUM
ijtc-1600	35	22	)	)	PUNCT
ijtc-1600	35	23	investigated	investigate	VERB
ijtc-1600	35	24	investments	investment	NOUN
ijtc-1600	35	25	and	and	CCONJ
ijtc-1600	35	26	financial	financial	ADJ
ijtc-1600	35	27	performance	performance	NOUN
ijtc-1600	35	28	.	.	PUNCT
ijtc-1600	36	1	benedictus	benedictus	PROPN
ijtc-1600	36	2	(	(	PUNCT
ijtc-1600	36	3	2020	2020	NUM
ijtc-1600	36	4	)	)	PUNCT
ijtc-1600	36	5	examined	examine	VERB
ijtc-1600	36	6	the	the	DET
ijtc-1600	36	7	factors	factor	NOUN
ijtc-1600	36	8	that	that	PRON
ijtc-1600	36	9	hinder	hinder	VERB
ijtc-1600	36	10	pension	pension	NOUN
ijtc-1600	36	11	fund	fund	NOUN
ijtc-1600	36	12	investment	investment	NOUN
ijtc-1600	36	13	in	in	ADP
ijtc-1600	36	14	infrastructure	infrastructure	NOUN
ijtc-1600	36	15	in	in	ADP
ijtc-1600	36	16	namibia	namibia	PROPN
ijtc-1600	36	17	.	.	PUNCT
ijtc-1600	37	1	in	in	ADP
ijtc-1600	37	2	nigeria	nigeria	PROPN
ijtc-1600	37	3	,	,	PUNCT
ijtc-1600	37	4	ahmed	ahmed	PROPN
ijtc-1600	37	5	and	and	CCONJ
ijtc-1600	37	6	opusunju	opusunju	PROPN
ijtc-1600	37	7	(	(	PUNCT
ijtc-1600	37	8	2022	2022	NUM
ijtc-1600	37	9	)	)	PUNCT
ijtc-1600	37	10	investigated	investigate	VERB
ijtc-1600	37	11	the	the	DET
ijtc-1600	37	12	determinants	determinant	NOUN
ijtc-1600	37	13	of	of	ADP
ijtc-1600	37	14	the	the	DET
ijtc-1600	37	15	efficiency	efficiency	NOUN
ijtc-1600	37	16	of	of	ADP
ijtc-1600	37	17	pfas	pfas	NOUN
ijtc-1600	37	18	.	.	PUNCT
ijtc-1600	38	1	musa	musa	PROPN
ijtc-1600	38	2	et	et	PROPN
ijtc-1600	38	3	al	al	PROPN
ijtc-1600	38	4	.	.	PROPN
ijtc-1600	39	1	(	(	PUNCT
ijtc-1600	39	2	2021	2021	NUM
ijtc-1600	39	3	)	)	PUNCT
ijtc-1600	39	4	investigated	investigate	VERB
ijtc-1600	39	5	the	the	DET
ijtc-1600	39	6	efficiency	efficiency	NOUN
ijtc-1600	39	7	of	of	ADP
ijtc-1600	39	8	pension	pension	NOUN
ijtc-1600	39	9	fund	fund	NOUN
ijtc-1600	39	10	investment	investment	NOUN
ijtc-1600	39	11	in	in	ADP
ijtc-1600	39	12	shares	share	NOUN
ijtc-1600	39	13	,	,	PUNCT
ijtc-1600	39	14	bonds	bond	NOUN
ijtc-1600	39	15	,	,	PUNCT
ijtc-1600	39	16	and	and	CCONJ
ijtc-1600	39	17	treasury	treasury	NOUN
ijtc-1600	39	18	bills	bill	NOUN
ijtc-1600	39	19	.	.	PUNCT
ijtc-1600	40	1	only	only	ADV
ijtc-1600	40	2	ogungbade	ogungbade	VERB
ijtc-1600	40	3	et	et	PROPN
ijtc-1600	40	4	al	al	PROPN
ijtc-1600	40	5	.	.	PROPN
ijtc-1600	41	1	(	(	PUNCT
ijtc-1600	41	2	2022	2022	NUM
ijtc-1600	41	3	)	)	PUNCT
ijtc-1600	41	4	examined	examine	VERB
ijtc-1600	41	5	the	the	DET
ijtc-1600	41	6	assets	asset	NOUN
ijtc-1600	41	7	holding	hold	VERB
ijtc-1600	41	8	and	and	CCONJ
ijtc-1600	41	9	financial	financial	ADJ
ijtc-1600	41	10	performance	performance	NOUN
ijtc-1600	41	11	of	of	ADP
ijtc-1600	41	12	the	the	DET
ijtc-1600	41	13	pfas	pfas	NOUN
ijtc-1600	41	14	.	.	PUNCT
ijtc-1600	42	1	however	however	ADV
ijtc-1600	42	2	,	,	PUNCT
ijtc-1600	42	3	they	they	PRON
ijtc-1600	42	4	do	do	AUX
ijtc-1600	42	5	not	not	PART
ijtc-1600	42	6	provide	provide	VERB
ijtc-1600	42	7	a	a	DET
ijtc-1600	42	8	framework	framework	NOUN
ijtc-1600	42	9	on	on	ADP
ijtc-1600	42	10	the	the	DET
ijtc-1600	42	11	correlation	correlation	NOUN
ijtc-1600	42	12	between	between	ADP
ijtc-1600	42	13	the	the	DET
ijtc-1600	42	14	assets	asset	NOUN
ijtc-1600	42	15	and	and	CCONJ
ijtc-1600	42	16	financial	financial	ADJ
ijtc-1600	42	17	returns	return	NOUN
ijtc-1600	42	18	of	of	ADP
ijtc-1600	42	19	the	the	DET
ijtc-1600	42	20	firms	firm	NOUN
ijtc-1600	42	21	,	,	PUNCT
ijtc-1600	42	22	which	which	PRON
ijtc-1600	42	23	represents	represent	VERB
ijtc-1600	42	24	an	an	DET
ijtc-1600	42	25	efficient	efficient	ADJ
ijtc-1600	42	26	way	way	NOUN
ijtc-1600	42	27	to	to	PART
ijtc-1600	42	28	understand	understand	VERB
ijtc-1600	42	29	and	and	CCONJ
ijtc-1600	42	30	resolve	resolve	VERB
ijtc-1600	42	31	the	the	DET
ijtc-1600	42	32	issue	issue	NOUN
ijtc-1600	42	33	of	of	ADP
ijtc-1600	42	34	which	which	DET
ijtc-1600	42	35	class	class	NOUN
ijtc-1600	42	36	of	of	ADP
ijtc-1600	42	37	assets	asset	NOUN
ijtc-1600	42	38	the	the	DET
ijtc-1600	42	39	pfas	pfas	NOUN
ijtc-1600	42	40	can	can	AUX
ijtc-1600	42	41	invest	invest	VERB
ijtc-1600	42	42	in	in	ADV
ijtc-1600	42	43	since	since	SCONJ
ijtc-1600	42	44	the	the	DET
ijtc-1600	42	45	investment	investment	NOUN
ijtc-1600	42	46	returns	return	NOUN
ijtc-1600	42	47	are	be	AUX
ijtc-1600	42	48	likely	likely	ADV
ijtc-1600	42	49	affected	affect	VERB
ijtc-1600	42	50	by	by	ADP
ijtc-1600	42	51	the	the	DET
ijtc-1600	42	52	securities	security	NOUN
ijtc-1600	42	53	which	which	PRON
ijtc-1600	42	54	they	they	PRON
ijtc-1600	42	55	are	be	AUX
ijtc-1600	42	56	invested	invest	VERB
ijtc-1600	42	57	.	.	PUNCT
ijtc-1600	43	1	given	give	VERB
ijtc-1600	43	2	how	how	SCONJ
ijtc-1600	43	3	vital	vital	ADJ
ijtc-1600	43	4	the	the	DET
ijtc-1600	43	5	pension	pension	NOUN
ijtc-1600	43	6	funds	fund	NOUN
ijtc-1600	43	7	are	be	AUX
ijtc-1600	43	8	to	to	ADP
ijtc-1600	43	9	stakeholders	stakeholder	NOUN
ijtc-1600	43	10	and	and	CCONJ
ijtc-1600	43	11	the	the	DET
ijtc-1600	43	12	role	role	NOUN
ijtc-1600	43	13	of	of	ADP
ijtc-1600	43	14	investment	investment	NOUN
ijtc-1600	43	15	securities	security	NOUN
ijtc-1600	43	16	in	in	ADP
ijtc-1600	43	17	reducing	reduce	VERB
ijtc-1600	43	18	the	the	DET
ijtc-1600	43	19	risk	risk	NOUN
ijtc-1600	43	20	of	of	ADP
ijtc-1600	43	21	losses	loss	NOUN
ijtc-1600	43	22	and	and	CCONJ
ijtc-1600	43	23	ultimately	ultimately	ADV
ijtc-1600	43	24	improving	improve	VERB
ijtc-1600	43	25	the	the	DET
ijtc-1600	43	26	financial	financial	ADJ
ijtc-1600	43	27	performance	performance	NOUN
ijtc-1600	43	28	of	of	ADP
ijtc-1600	43	29	the	the	DET
ijtc-1600	43	30	pfas	pfas	NOUN
ijtc-1600	43	31	,	,	PUNCT
ijtc-1600	43	32	it	it	PRON
ijtc-1600	43	33	is	be	AUX
ijtc-1600	43	34	therefore	therefore	ADV
ijtc-1600	43	35	important	important	ADJ
ijtc-1600	43	36	to	to	PART
ijtc-1600	43	37	examine	examine	VERB
ijtc-1600	43	38	how	how	SCONJ
ijtc-1600	43	39	the	the	DET
ijtc-1600	43	40	securities	security	NOUN
ijtc-1600	43	41	and	and	CCONJ
ijtc-1600	43	42	financial	financial	ADJ
ijtc-1600	43	43	performance	performance	NOUN
ijtc-1600	43	44	of	of	ADP
ijtc-1600	43	45	pfas	pfas	NOUN
ijtc-1600	43	46	are	be	AUX
ijtc-1600	43	47	related	relate	VERB
ijtc-1600	43	48	.	.	PUNCT
ijtc-1600	44	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1600	44	2	the	the	DET
ijtc-1600	44	3	correlation	correlation	NOUN
ijtc-1600	44	4	of	of	ADP
ijtc-1600	44	5	investment	investment	NOUN
ijtc-1600	44	6	securities	security	NOUN
ijtc-1600	44	7	and	and	CCONJ
ijtc-1600	44	8	the	the	DET
ijtc-1600	44	9	returns	return	NOUN
ijtc-1600	44	10	of	of	ADP
ijtc-1600	44	11	pension	pension	NOUN
ijtc-1600	44	12	fund	fund	NOUN
ijtc-1600	44	13	administrators	administrator	NOUN
ijtc-1600	44	14	in	in	ADP
ijtc-1600	44	15	an	an	DET
ijtc-1600	44	16	emerging	emerge	VERB
ijtc-1600	44	17	economy	economy	NOUN
ijtc-1600	44	18	abdulrauf	abdulrauf	NOUN
ijtc-1600	44	19	and	and	CCONJ
ijtc-1600	44	20	gbadebo	gbadebo	PROPN
ijtc-1600	44	21	795	795	NUM
ijtc-1600	44	22	|	|	ADV
ijtc-1600	44	23	ilomata	ilomata	PROPN
ijtc-1600	44	24	international	international	ADJ
ijtc-1600	44	25	journal	journal	NOUN
ijtc-1600	44	26	of	of	ADP
ijtc-1600	44	27	tax	tax	PROPN
ijtc-1600	44	28	&	&	CCONJ
ijtc-1600	44	29	accounting	accounting	PROPN
ijtc-1600	44	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	44	31	the	the	DET
ijtc-1600	44	32	paper	paper	NOUN
ijtc-1600	44	33	seeks	seek	VERB
ijtc-1600	44	34	four	four	NUM
ijtc-1600	44	35	specific	specific	ADJ
ijtc-1600	44	36	aims	aim	NOUN
ijtc-1600	44	37	:	:	PUNCT
ijtc-1600	44	38	1	1	X
ijtc-1600	44	39	.	.	X
ijtc-1600	44	40	determine	determine	VERB
ijtc-1600	44	41	the	the	DET
ijtc-1600	44	42	association	association	NOUN
ijtc-1600	44	43	between	between	ADP
ijtc-1600	44	44	the	the	DET
ijtc-1600	44	45	money	money	NOUN
ijtc-1600	44	46	market	market	NOUN
ijtc-1600	44	47	security	security	NOUN
ijtc-1600	44	48	and	and	CCONJ
ijtc-1600	44	49	the	the	DET
ijtc-1600	44	50	financial	financial	ADJ
ijtc-1600	44	51	performance	performance	NOUN
ijtc-1600	44	52	of	of	ADP
ijtc-1600	44	53	pension	pension	NOUN
ijtc-1600	44	54	funds	fund	NOUN
ijtc-1600	44	55	.	.	PUNCT
ijtc-1600	45	1	2	2	X
ijtc-1600	45	2	.	.	X
ijtc-1600	45	3	ascertain	ascertain	VERB
ijtc-1600	45	4	the	the	DET
ijtc-1600	45	5	link	link	NOUN
ijtc-1600	45	6	between	between	ADP
ijtc-1600	45	7	the	the	DET
ijtc-1600	45	8	investment	investment	NOUN
ijtc-1600	45	9	in	in	ADP
ijtc-1600	45	10	government	government	NOUN
ijtc-1600	45	11	security	security	NOUN
ijtc-1600	45	12	and	and	CCONJ
ijtc-1600	45	13	the	the	DET
ijtc-1600	45	14	financial	financial	ADJ
ijtc-1600	45	15	performance	performance	NOUN
ijtc-1600	45	16	of	of	ADP
ijtc-1600	45	17	pension	pension	NOUN
ijtc-1600	45	18	funds	fund	NOUN
ijtc-1600	45	19	.	.	PUNCT
ijtc-1600	46	1	3	3	X
ijtc-1600	46	2	.	.	PUNCT
ijtc-1600	46	3	to	to	PART
ijtc-1600	46	4	examine	examine	VERB
ijtc-1600	46	5	the	the	DET
ijtc-1600	46	6	connection	connection	NOUN
ijtc-1600	46	7	between	between	ADP
ijtc-1600	46	8	the	the	DET
ijtc-1600	46	9	private	private	ADJ
ijtc-1600	46	10	equity	equity	NOUN
ijtc-1600	46	11	funds	fund	NOUN
ijtc-1600	46	12	and	and	CCONJ
ijtc-1600	46	13	financial	financial	ADJ
ijtc-1600	46	14	performance	performance	NOUN
ijtc-1600	46	15	of	of	ADP
ijtc-1600	46	16	pension	pension	NOUN
ijtc-1600	46	17	funds	fund	NOUN
ijtc-1600	46	18	4	4	NUM
ijtc-1600	46	19	.	.	PUNCT
ijtc-1600	46	20	determine	determine	VERB
ijtc-1600	46	21	the	the	DET
ijtc-1600	46	22	relationship	relationship	NOUN
ijtc-1600	46	23	between	between	ADP
ijtc-1600	46	24	the	the	DET
ijtc-1600	46	25	mutual	mutual	ADJ
ijtc-1600	46	26	funds	fund	NOUN
ijtc-1600	46	27	and	and	CCONJ
ijtc-1600	46	28	the	the	DET
ijtc-1600	46	29	financial	financial	ADJ
ijtc-1600	46	30	performance	performance	NOUN
ijtc-1600	46	31	of	of	ADP
ijtc-1600	46	32	pension	pension	NOUN
ijtc-1600	46	33	funds	fund	NOUN
ijtc-1600	46	34	.	.	PUNCT
ijtc-1600	47	1	for	for	ADP
ijtc-1600	47	2	the	the	DET
ijtc-1600	47	3	aim	aim	NOUN
ijtc-1600	47	4	we	we	PRON
ijtc-1600	47	5	apply	apply	VERB
ijtc-1600	47	6	a	a	DET
ijtc-1600	47	7	simple	simple	ADJ
ijtc-1600	47	8	correlation	correlation	NOUN
ijtc-1600	47	9	framework	framework	NOUN
ijtc-1600	47	10	to	to	PART
ijtc-1600	47	11	assess	assess	VERB
ijtc-1600	47	12	the	the	DET
ijtc-1600	47	13	direction	direction	NOUN
ijtc-1600	47	14	and	and	CCONJ
ijtc-1600	47	15	extent	extent	NOUN
ijtc-1600	47	16	and	and	CCONJ
ijtc-1600	47	17	test	test	VERB
ijtc-1600	47	18	the	the	DET
ijtc-1600	47	19	significance	significance	NOUN
ijtc-1600	47	20	of	of	ADP
ijtc-1600	47	21	the	the	DET
ijtc-1600	47	22	relationship	relationship	NOUN
ijtc-1600	47	23	between	between	ADP
ijtc-1600	47	24	the	the	DET
ijtc-1600	47	25	different	different	ADJ
ijtc-1600	47	26	investment	investment	NOUN
ijtc-1600	47	27	securities	security	NOUN
ijtc-1600	47	28	and	and	CCONJ
ijtc-1600	47	29	the	the	DET
ijtc-1600	47	30	financial	financial	ADJ
ijtc-1600	47	31	performance	performance	NOUN
ijtc-1600	47	32	of	of	ADP
ijtc-1600	47	33	pension	pension	NOUN
ijtc-1600	47	34	funds	fund	NOUN
ijtc-1600	47	35	.	.	PUNCT
ijtc-1600	48	1	in	in	ADP
ijtc-1600	48	2	sum	sum	NOUN
ijtc-1600	48	3	,	,	PUNCT
ijtc-1600	48	4	the	the	DET
ijtc-1600	48	5	findings	finding	NOUN
ijtc-1600	48	6	show	show	VERB
ijtc-1600	48	7	that	that	SCONJ
ijtc-1600	48	8	two	two	NUM
ijtc-1600	48	9	of	of	ADP
ijtc-1600	48	10	the	the	DET
ijtc-1600	48	11	securities	security	NOUN
ijtc-1600	48	12	–	–	PUNCT
ijtc-1600	48	13	money	money	NOUN
ijtc-1600	48	14	market	market	NOUN
ijtc-1600	48	15	securities	security	NOUN
ijtc-1600	48	16	and	and	CCONJ
ijtc-1600	48	17	mutual	mutual	ADJ
ijtc-1600	48	18	funds	fund	NOUN
ijtc-1600	48	19	–	–	PUNCT
ijtc-1600	48	20	have	have	VERB
ijtc-1600	48	21	a	a	DET
ijtc-1600	48	22	positive	positive	ADJ
ijtc-1600	48	23	relationship	relationship	NOUN
ijtc-1600	48	24	with	with	ADP
ijtc-1600	48	25	the	the	DET
ijtc-1600	48	26	pfas	pfas	NOUN
ijtc-1600	48	27	’	'	PUNCT
ijtc-1600	48	28	returns	return	NOUN
ijtc-1600	48	29	,	,	PUNCT
ijtc-1600	48	30	and	and	CCONJ
ijtc-1600	48	31	the	the	DET
ijtc-1600	48	32	other	other	ADJ
ijtc-1600	48	33	two	two	NUM
ijtc-1600	48	34	considered	consider	VERB
ijtc-1600	48	35	–	–	PUNCT
ijtc-1600	48	36	the	the	DET
ijtc-1600	48	37	federal	federal	ADJ
ijtc-1600	48	38	government	government	NOUN
ijtc-1600	48	39	securities	security	NOUN
ijtc-1600	48	40	and	and	CCONJ
ijtc-1600	48	41	private	private	ADJ
ijtc-1600	48	42	equity	equity	NOUN
ijtc-1600	48	43	funds	fund	NOUN
ijtc-1600	48	44	–	–	PUNCT
ijtc-1600	48	45	have	have	VERB
ijtc-1600	48	46	a	a	DET
ijtc-1600	48	47	negative	negative	ADJ
ijtc-1600	48	48	relationship	relationship	NOUN
ijtc-1600	48	49	with	with	ADP
ijtc-1600	48	50	the	the	DET
ijtc-1600	48	51	pfas	pfas	NOUN
ijtc-1600	48	52	’	'	PUNCT
ijtc-1600	48	53	returns	return	NOUN
ijtc-1600	48	54	.	.	PUNCT
ijtc-1600	49	1	moreover	moreover	ADV
ijtc-1600	49	2	,	,	PUNCT
ijtc-1600	49	3	only	only	ADV
ijtc-1600	49	4	the	the	DET
ijtc-1600	49	5	correlation	correlation	NOUN
ijtc-1600	49	6	between	between	ADP
ijtc-1600	49	7	the	the	DET
ijtc-1600	49	8	growth	growth	NOUN
ijtc-1600	49	9	of	of	ADP
ijtc-1600	49	10	investment	investment	NOUN
ijtc-1600	49	11	return	return	NOUN
ijtc-1600	49	12	and	and	CCONJ
ijtc-1600	49	13	investment	investment	NOUN
ijtc-1600	49	14	in	in	ADP
ijtc-1600	49	15	money	money	NOUN
ijtc-1600	49	16	market	market	NOUN
ijtc-1600	49	17	securities	security	NOUN
ijtc-1600	49	18	is	be	AUX
ijtc-1600	49	19	moderate	moderate	ADJ
ijtc-1600	49	20	and	and	CCONJ
ijtc-1600	49	21	significant	significant	ADJ
ijtc-1600	49	22	.	.	PUNCT
ijtc-1600	50	1	in	in	ADP
ijtc-1600	50	2	contrast	contrast	NOUN
ijtc-1600	50	3	,	,	PUNCT
ijtc-1600	50	4	others	other	NOUN
ijtc-1600	50	5	are	be	AUX
ijtc-1600	50	6	low	low	ADJ
ijtc-1600	50	7	and	and	CCONJ
ijtc-1600	50	8	insignificant	insignificant	ADJ
ijtc-1600	50	9	,	,	PUNCT
ijtc-1600	50	10	thus	thus	ADV
ijtc-1600	50	11	leading	lead	VERB
ijtc-1600	50	12	us	we	PRON
ijtc-1600	50	13	to	to	PART
ijtc-1600	50	14	refute	refute	VERB
ijtc-1600	50	15	the	the	DET
ijtc-1600	50	16	first	first	ADJ
ijtc-1600	50	17	hypothesis	hypothesis	NOUN
ijtc-1600	50	18	,	,	PUNCT
ijtc-1600	50	19	maintaining	maintain	VERB
ijtc-1600	50	20	others	other	NOUN
ijtc-1600	50	21	.	.	PUNCT
ijtc-1600	51	1	this	this	PRON
ijtc-1600	51	2	offers	offer	VERB
ijtc-1600	51	3	insights	insight	NOUN
ijtc-1600	51	4	into	into	ADP
ijtc-1600	51	5	factors	factor	NOUN
ijtc-1600	51	6	that	that	PRON
ijtc-1600	51	7	affect	affect	VERB
ijtc-1600	51	8	their	their	PRON
ijtc-1600	51	9	financial	financial	ADJ
ijtc-1600	51	10	performance	performance	NOUN
ijtc-1600	51	11	and	and	CCONJ
ijtc-1600	51	12	investment	investment	NOUN
ijtc-1600	51	13	strategies	strategy	NOUN
ijtc-1600	51	14	to	to	PART
ijtc-1600	51	15	be	be	AUX
ijtc-1600	51	16	put	put	VERB
ijtc-1600	51	17	in	in	ADP
ijtc-1600	51	18	place	place	NOUN
ijtc-1600	51	19	to	to	PART
ijtc-1600	51	20	optimize	optimize	VERB
ijtc-1600	51	21	return	return	NOUN
ijtc-1600	51	22	,	,	PUNCT
ijtc-1600	51	23	which	which	PRON
ijtc-1600	51	24	in	in	ADP
ijtc-1600	51	25	turn	turn	NOUN
ijtc-1600	51	26	will	will	AUX
ijtc-1600	51	27	benefit	benefit	VERB
ijtc-1600	51	28	their	their	PRON
ijtc-1600	51	29	contributors	contributor	NOUN
ijtc-1600	51	30	.	.	PUNCT
ijtc-1600	52	1	the	the	DET
ijtc-1600	52	2	outcome	outcome	NOUN
ijtc-1600	52	3	provides	provide	VERB
ijtc-1600	52	4	policymakers	policymaker	NOUN
ijtc-1600	52	5	and	and	CCONJ
ijtc-1600	52	6	regulators	regulator	NOUN
ijtc-1600	52	7	a	a	DET
ijtc-1600	52	8	comprehensive	comprehensive	ADJ
ijtc-1600	52	9	overview	overview	NOUN
ijtc-1600	52	10	of	of	ADP
ijtc-1600	52	11	all	all	DET
ijtc-1600	52	12	investment	investment	NOUN
ijtc-1600	52	13	securities	security	NOUN
ijtc-1600	52	14	and	and	CCONJ
ijtc-1600	52	15	administrators	administrator	NOUN
ijtc-1600	52	16	'	'	PART
ijtc-1600	52	17	performance	performance	NOUN
ijtc-1600	52	18	.	.	PUNCT
ijtc-1600	53	1	the	the	DET
ijtc-1600	53	2	findings	finding	NOUN
ijtc-1600	53	3	inform	inform	VERB
ijtc-1600	53	4	regulators	regulator	NOUN
ijtc-1600	53	5	in	in	ADP
ijtc-1600	53	6	developing	develop	VERB
ijtc-1600	53	7	policies	policy	NOUN
ijtc-1600	53	8	and	and	CCONJ
ijtc-1600	53	9	regulations	regulation	NOUN
ijtc-1600	53	10	to	to	PART
ijtc-1600	53	11	ensure	ensure	VERB
ijtc-1600	53	12	pfas	pfas	NOUN
ijtc-1600	53	13	comply	comply	ADV
ijtc-1600	53	14	with	with	ADP
ijtc-1600	53	15	best	good	ADJ
ijtc-1600	53	16	practices	practice	NOUN
ijtc-1600	53	17	in	in	ADP
ijtc-1600	53	18	fund	fund	NOUN
ijtc-1600	53	19	management	management	NOUN
ijtc-1600	53	20	to	to	PART
ijtc-1600	53	21	enhance	enhance	VERB
ijtc-1600	53	22	sustainability	sustainability	NOUN
ijtc-1600	53	23	,	,	PUNCT
ijtc-1600	53	24	survival	survival	NOUN
ijtc-1600	53	25	of	of	ADP
ijtc-1600	53	26	pfas	pfas	NOUN
ijtc-1600	53	27	,	,	PUNCT
ijtc-1600	53	28	and	and	CCONJ
ijtc-1600	53	29	the	the	DET
ijtc-1600	53	30	well	well	ADV
ijtc-1600	53	31	-	-	PUNCT
ijtc-1600	53	32	being	being	NOUN
ijtc-1600	53	33	of	of	ADP
ijtc-1600	53	34	the	the	DET
ijtc-1600	53	35	industry	industry	NOUN
ijtc-1600	53	36	in	in	ADP
ijtc-1600	53	37	general	general	ADJ
ijtc-1600	53	38	.	.	PUNCT
ijtc-1600	54	1	pension	pension	NOUN
ijtc-1600	54	2	funds	fund	NOUN
ijtc-1600	54	3	pension	pension	NOUN
ijtc-1600	54	4	fund	fund	NOUN
ijtc-1600	54	5	administrators	administrator	NOUN
ijtc-1600	54	6	(	(	PUNCT
ijtc-1600	54	7	pfas	pfas	PROPN
ijtc-1600	54	8	)	)	PUNCT
ijtc-1600	54	9	are	be	AUX
ijtc-1600	54	10	institutional	institutional	ADJ
ijtc-1600	54	11	investors	investor	NOUN
ijtc-1600	54	12	who	who	PRON
ijtc-1600	54	13	collect	collect	VERB
ijtc-1600	54	14	,	,	PUNCT
ijtc-1600	54	15	accumulate	accumulate	VERB
ijtc-1600	54	16	,	,	PUNCT
ijtc-1600	54	17	and	and	CCONJ
ijtc-1600	54	18	invest	invest	VERB
ijtc-1600	54	19	funds	fund	NOUN
ijtc-1600	54	20	from	from	ADP
ijtc-1600	54	21	contributors	contributor	NOUN
ijtc-1600	54	22	to	to	PART
ijtc-1600	54	23	provide	provide	VERB
ijtc-1600	54	24	future	future	ADJ
ijtc-1600	54	25	benefits	benefit	NOUN
ijtc-1600	54	26	(	(	PUNCT
ijtc-1600	54	27	ibish	ibish	ADJ
ijtc-1600	54	28	et	et	PROPN
ijtc-1600	54	29	al	al	PROPN
ijtc-1600	54	30	.	.	PROPN
ijtc-1600	54	31	,	,	PUNCT
ijtc-1600	54	32	2020	2020	NUM
ijtc-1600	54	33	)	)	PUNCT
ijtc-1600	54	34	.	.	PUNCT
ijtc-1600	55	1	pension	pension	NOUN
ijtc-1600	55	2	funds	fund	NOUN
ijtc-1600	55	3	are	be	AUX
ijtc-1600	55	4	among	among	ADP
ijtc-1600	55	5	the	the	DET
ijtc-1600	55	6	most	most	ADV
ijtc-1600	55	7	vital	vital	ADJ
ijtc-1600	55	8	institutions	institution	NOUN
ijtc-1600	55	9	in	in	ADP
ijtc-1600	55	10	some	some	DET
ijtc-1600	55	11	domestic	domestic	ADJ
ijtc-1600	55	12	financial	financial	ADJ
ijtc-1600	55	13	markets	market	NOUN
ijtc-1600	55	14	.	.	PUNCT
ijtc-1600	56	1	they	they	PRON
ijtc-1600	56	2	represent	represent	VERB
ijtc-1600	56	3	a	a	DET
ijtc-1600	56	4	form	form	NOUN
ijtc-1600	56	5	of	of	ADP
ijtc-1600	56	6	financial	financial	ADJ
ijtc-1600	56	7	intermediation	intermediation	NOUN
ijtc-1600	56	8	,	,	PUNCT
ijtc-1600	56	9	carried	carry	VERB
ijtc-1600	56	10	out	out	ADP
ijtc-1600	56	11	by	by	ADP
ijtc-1600	56	12	non	non	ADJ
ijtc-1600	56	13	-	-	ADJ
ijtc-1600	56	14	financial	financial	ADJ
ijtc-1600	56	15	institutions	institution	NOUN
ijtc-1600	56	16	via	via	ADP
ijtc-1600	56	17	collection	collection	NOUN
ijtc-1600	56	18	and	and	CCONJ
ijtc-1600	56	19	investment	investment	NOUN
ijtc-1600	56	20	of	of	ADP
ijtc-1600	56	21	funds	fund	NOUN
ijtc-1600	56	22	pooled	pool	VERB
ijtc-1600	56	23	for	for	ADP
ijtc-1600	56	24	payment	payment	NOUN
ijtc-1600	56	25	to	to	ADP
ijtc-1600	56	26	members	member	NOUN
ijtc-1600	56	27	as	as	ADP
ijtc-1600	56	28	retirement	retirement	NOUN
ijtc-1600	56	29	benefits	benefit	NOUN
ijtc-1600	56	30	(	(	PUNCT
ijtc-1600	56	31	ndum	ndum	PROPN
ijtc-1600	56	32	&	&	CCONJ
ijtc-1600	56	33	okoye	okoye	PROPN
ijtc-1600	56	34	,	,	PUNCT
ijtc-1600	56	35	2022	2022	NUM
ijtc-1600	56	36	)	)	PUNCT
ijtc-1600	56	37	.	.	PUNCT
ijtc-1600	57	1	the	the	DET
ijtc-1600	57	2	purpose	purpose	NOUN
ijtc-1600	57	3	of	of	ADP
ijtc-1600	57	4	the	the	DET
ijtc-1600	57	5	pension	pension	NOUN
ijtc-1600	57	6	fund	fund	NOUN
ijtc-1600	57	7	is	be	AUX
ijtc-1600	57	8	to	to	PART
ijtc-1600	57	9	manage	manage	VERB
ijtc-1600	57	10	funds	fund	NOUN
ijtc-1600	57	11	contributed	contribute	VERB
ijtc-1600	57	12	by	by	ADP
ijtc-1600	57	13	employees	employee	NOUN
ijtc-1600	57	14	during	during	ADP
ijtc-1600	57	15	their	their	PRON
ijtc-1600	57	16	working	work	VERB
ijtc-1600	57	17	years	year	NOUN
ijtc-1600	57	18	to	to	PART
ijtc-1600	57	19	provide	provide	VERB
ijtc-1600	57	20	benefits	benefit	NOUN
ijtc-1600	57	21	in	in	ADP
ijtc-1600	57	22	the	the	DET
ijtc-1600	57	23	form	form	NOUN
ijtc-1600	57	24	of	of	ADP
ijtc-1600	57	25	income	income	NOUN
ijtc-1600	57	26	during	during	ADP
ijtc-1600	57	27	retirement	retirement	NOUN
ijtc-1600	57	28	.	.	PUNCT
ijtc-1600	58	1	the	the	DET
ijtc-1600	58	2	age	age	NOUN
ijtc-1600	58	3	of	of	ADP
ijtc-1600	58	4	retirement	retirement	NOUN
ijtc-1600	58	5	may	may	AUX
ijtc-1600	58	6	vary	vary	VERB
ijtc-1600	58	7	from	from	ADP
ijtc-1600	58	8	country	country	NOUN
ijtc-1600	58	9	to	to	ADP
ijtc-1600	58	10	country	country	NOUN
ijtc-1600	58	11	.	.	PUNCT
ijtc-1600	59	1	it	it	PRON
ijtc-1600	59	2	enables	enable	VERB
ijtc-1600	59	3	employees	employee	NOUN
ijtc-1600	59	4	to	to	PART
ijtc-1600	59	5	accumulate	accumulate	VERB
ijtc-1600	59	6	savings	saving	NOUN
ijtc-1600	59	7	during	during	ADP
ijtc-1600	59	8	their	their	PRON
ijtc-1600	59	9	active	active	ADJ
ijtc-1600	59	10	service	service	NOUN
ijtc-1600	59	11	years	year	NOUN
ijtc-1600	59	12	to	to	PART
ijtc-1600	59	13	fund	fund	VERB
ijtc-1600	59	14	their	their	PRON
ijtc-1600	59	15	needs	need	NOUN
ijtc-1600	59	16	in	in	ADP
ijtc-1600	59	17	retirement	retirement	NOUN
ijtc-1600	59	18	.	.	PUNCT
ijtc-1600	60	1	pension	pension	NOUN
ijtc-1600	60	2	funds	fund	NOUN
ijtc-1600	60	3	are	be	AUX
ijtc-1600	60	4	categorized	categorize	VERB
ijtc-1600	60	5	as	as	ADP
ijtc-1600	60	6	defined	define	VERB
ijtc-1600	60	7	benefit	benefit	NOUN
ijtc-1600	60	8	(	(	PUNCT
ijtc-1600	60	9	db	db	NOUN
ijtc-1600	60	10	)	)	PUNCT
ijtc-1600	60	11	or	or	CCONJ
ijtc-1600	60	12	defined	define	VERB
ijtc-1600	60	13	contribution	contribution	NOUN
ijtc-1600	60	14	(	(	PUNCT
ijtc-1600	60	15	dc	dc	PROPN
ijtc-1600	60	16	)	)	PUNCT
ijtc-1600	60	17	.	.	PUNCT
ijtc-1600	61	1	in	in	ADP
ijtc-1600	61	2	db	db	PROPN
ijtc-1600	61	3	funds	fund	NOUN
ijtc-1600	61	4	,	,	PUNCT
ijtc-1600	61	5	employers	employer	NOUN
ijtc-1600	61	6	guarantee	guarantee	VERB
ijtc-1600	61	7	the	the	DET
ijtc-1600	61	8	benefit	benefit	NOUN
ijtc-1600	61	9	the	the	DET
ijtc-1600	61	10	employees	employee	NOUN
ijtc-1600	61	11	will	will	AUX
ijtc-1600	61	12	get	get	VERB
ijtc-1600	61	13	upon	upon	SCONJ
ijtc-1600	61	14	retirement	retirement	NOUN
ijtc-1600	61	15	based	base	VERB
ijtc-1600	61	16	on	on	ADP
ijtc-1600	61	17	the	the	DET
ijtc-1600	61	18	employee	employee	NOUN
ijtc-1600	61	19	’s	’s	PART
ijtc-1600	61	20	salary	salary	NOUN
ijtc-1600	61	21	before	before	ADP
ijtc-1600	61	22	retirement	retirement	NOUN
ijtc-1600	61	23	.	.	PUNCT
ijtc-1600	62	1	this	this	DET
ijtc-1600	62	2	system	system	NOUN
ijtc-1600	62	3	follows	follow	VERB
ijtc-1600	62	4	the	the	DET
ijtc-1600	62	5	pay	pay	NOUN
ijtc-1600	62	6	as	as	SCONJ
ijtc-1600	62	7	you	you	PRON
ijtc-1600	62	8	go	go	VERB
ijtc-1600	62	9	scheme	scheme	NOUN
ijtc-1600	62	10	.	.	PUNCT
ijtc-1600	63	1	in	in	ADP
ijtc-1600	63	2	dc	dc	PROPN
ijtc-1600	63	3	funds	fund	NOUN
ijtc-1600	63	4	,	,	PUNCT
ijtc-1600	63	5	the	the	DET
ijtc-1600	63	6	employees	employee	NOUN
ijtc-1600	63	7	’	’	PART
ijtc-1600	63	8	retirement	retirement	NOUN
ijtc-1600	63	9	benefits	benefit	NOUN
ijtc-1600	63	10	are	be	AUX
ijtc-1600	63	11	determined	determine	VERB
ijtc-1600	63	12	based	base	VERB
ijtc-1600	63	13	on	on	ADP
ijtc-1600	63	14	employee	employee	NOUN
ijtc-1600	63	15	and	and	CCONJ
ijtc-1600	63	16	employer	employer	NOUN
ijtc-1600	63	17	contributions	contribution	NOUN
ijtc-1600	63	18	and	and	CCONJ
ijtc-1600	63	19	any	any	DET
ijtc-1600	63	20	returns	return	NOUN
ijtc-1600	63	21	earned	earn	VERB
ijtc-1600	63	22	from	from	ADP
ijtc-1600	63	23	the	the	DET
ijtc-1600	63	24	funds	fund	NOUN
ijtc-1600	63	25	'	'	PART
ijtc-1600	63	26	investment	investment	NOUN
ijtc-1600	63	27	during	during	ADP
ijtc-1600	63	28	the	the	DET
ijtc-1600	63	29	contribution	contribution	NOUN
ijtc-1600	63	30	period	period	NOUN
ijtc-1600	63	31	(	(	PUNCT
ijtc-1600	63	32	benedictus	benedictus	NOUN
ijtc-1600	63	33	,	,	PUNCT
ijtc-1600	63	34	2020	2020	NUM
ijtc-1600	63	35	)	)	PUNCT
ijtc-1600	63	36	.	.	PUNCT
ijtc-1600	64	1	more	more	ADV
ijtc-1600	64	2	recent	recent	ADJ
ijtc-1600	64	3	pfas	pfas	NOUN
ijtc-1600	64	4	are	be	AUX
ijtc-1600	64	5	mostly	mostly	ADV
ijtc-1600	64	6	dc	dc	PROPN
ijtc-1600	64	7	funds	fund	NOUN
ijtc-1600	64	8	,	,	PUNCT
ijtc-1600	64	9	while	while	SCONJ
ijtc-1600	64	10	older	old	ADJ
ijtc-1600	64	11	ones	one	NOUN
ijtc-1600	64	12	are	be	AUX
ijtc-1600	64	13	db	db	ADP
ijtc-1600	64	14	funds	fund	NOUN
ijtc-1600	64	15	.	.	PUNCT
ijtc-1600	65	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1600	65	2	the	the	DET
ijtc-1600	65	3	correlation	correlation	NOUN
ijtc-1600	65	4	of	of	ADP
ijtc-1600	65	5	investment	investment	NOUN
ijtc-1600	65	6	securities	security	NOUN
ijtc-1600	65	7	and	and	CCONJ
ijtc-1600	65	8	the	the	DET
ijtc-1600	65	9	returns	return	NOUN
ijtc-1600	65	10	of	of	ADP
ijtc-1600	65	11	pension	pension	NOUN
ijtc-1600	65	12	fund	fund	NOUN
ijtc-1600	65	13	administrators	administrator	NOUN
ijtc-1600	65	14	in	in	ADP
ijtc-1600	65	15	an	an	DET
ijtc-1600	65	16	emerging	emerge	VERB
ijtc-1600	65	17	economy	economy	NOUN
ijtc-1600	65	18	abdulrauf	abdulrauf	NOUN
ijtc-1600	65	19	and	and	CCONJ
ijtc-1600	65	20	gbadebo	gbadebo	NOUN
ijtc-1600	65	21	796	796	NUM
ijtc-1600	65	22	|	|	NOUN
ijtc-1600	65	23	ilomata	ilomata	PROPN
ijtc-1600	65	24	international	international	ADJ
ijtc-1600	65	25	journal	journal	NOUN
ijtc-1600	65	26	of	of	ADP
ijtc-1600	65	27	tax	tax	PROPN
ijtc-1600	65	28	&	&	CCONJ
ijtc-1600	65	29	accounting	accounting	NOUN
ijtc-1600	65	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	65	31	in	in	ADP
ijtc-1600	65	32	nigeria	nigeria	PROPN
ijtc-1600	65	33	,	,	PUNCT
ijtc-1600	65	34	the	the	DET
ijtc-1600	65	35	contributory	contributory	NOUN
ijtc-1600	65	36	pension	pension	NOUN
ijtc-1600	65	37	scheme	scheme	NOUN
ijtc-1600	65	38	(	(	PUNCT
ijtc-1600	65	39	cps	cps	PROPN
ijtc-1600	65	40	)	)	PUNCT
ijtc-1600	65	41	is	be	AUX
ijtc-1600	65	42	the	the	DET
ijtc-1600	65	43	dc	dc	PROPN
ijtc-1600	65	44	pension	pension	NOUN
ijtc-1600	65	45	scheme	scheme	NOUN
ijtc-1600	65	46	that	that	PRON
ijtc-1600	65	47	was	be	AUX
ijtc-1600	65	48	adopted	adopt	VERB
ijtc-1600	65	49	in	in	ADP
ijtc-1600	65	50	2004	2004	NUM
ijtc-1600	65	51	.	.	PUNCT
ijtc-1600	66	1	before	before	SCONJ
ijtc-1600	66	2	the	the	DET
ijtc-1600	66	3	pension	pension	NOUN
ijtc-1600	66	4	act	act	NOUN
ijtc-1600	66	5	reform	reform	NOUN
ijtc-1600	66	6	in	in	ADP
ijtc-1600	66	7	2004	2004	NUM
ijtc-1600	66	8	,	,	PUNCT
ijtc-1600	66	9	amended	amend	VERB
ijtc-1600	66	10	in	in	ADP
ijtc-1600	66	11	2014	2014	NUM
ijtc-1600	66	12	,	,	PUNCT
ijtc-1600	66	13	the	the	DET
ijtc-1600	66	14	public	public	ADJ
ijtc-1600	66	15	sector	sector	NOUN
ijtc-1600	66	16	pension	pension	NOUN
ijtc-1600	66	17	funds	fund	NOUN
ijtc-1600	66	18	followed	follow	VERB
ijtc-1600	66	19	the	the	DET
ijtc-1600	66	20	db	db	PROPN
ijtc-1600	66	21	scheme	scheme	NOUN
ijtc-1600	66	22	and	and	CCONJ
ijtc-1600	66	23	were	be	AUX
ijtc-1600	66	24	always	always	ADV
ijtc-1600	66	25	subject	subject	ADJ
ijtc-1600	66	26	to	to	ADP
ijtc-1600	66	27	budgetary	budgetary	ADJ
ijtc-1600	66	28	allocations	allocation	NOUN
ijtc-1600	66	29	,	,	PUNCT
ijtc-1600	66	30	non	non	ADJ
ijtc-1600	66	31	-	-	ADJ
ijtc-1600	66	32	contributory	contributory	ADJ
ijtc-1600	66	33	and	and	CCONJ
ijtc-1600	66	34	not	not	PART
ijtc-1600	66	35	fully	fully	ADV
ijtc-1600	66	36	funded	fund	VERB
ijtc-1600	66	37	constraints	constraint	NOUN
ijtc-1600	66	38	resulting	result	VERB
ijtc-1600	66	39	in	in	ADP
ijtc-1600	66	40	different	different	ADJ
ijtc-1600	66	41	issues	issue	NOUN
ijtc-1600	66	42	,	,	PUNCT
ijtc-1600	66	43	including	include	VERB
ijtc-1600	66	44	deficits	deficit	NOUN
ijtc-1600	66	45	,	,	PUNCT
ijtc-1600	66	46	diversion	diversion	NOUN
ijtc-1600	66	47	of	of	ADP
ijtc-1600	66	48	allocated	allocate	VERB
ijtc-1600	66	49	funds	fund	NOUN
ijtc-1600	66	50	,	,	PUNCT
ijtc-1600	66	51	and	and	CCONJ
ijtc-1600	66	52	presence	presence	NOUN
ijtc-1600	66	53	of	of	ADP
ijtc-1600	66	54	ineligible	ineligible	ADJ
ijtc-1600	66	55	pensioners	pensioner	NOUN
ijtc-1600	66	56	on	on	ADP
ijtc-1600	66	57	the	the	DET
ijtc-1600	66	58	payroll	payroll	NOUN
ijtc-1600	66	59	.	.	PUNCT
ijtc-1600	67	1	the	the	DET
ijtc-1600	67	2	reform	reform	NOUN
ijtc-1600	67	3	was	be	AUX
ijtc-1600	67	4	patterned	pattern	VERB
ijtc-1600	67	5	to	to	PART
ijtc-1600	67	6	ensure	ensure	VERB
ijtc-1600	67	7	that	that	SCONJ
ijtc-1600	67	8	the	the	DET
ijtc-1600	67	9	employee	employee	NOUN
ijtc-1600	67	10	contributes	contribute	VERB
ijtc-1600	67	11	8	8	NUM
ijtc-1600	67	12	%	%	NOUN
ijtc-1600	67	13	and	and	CCONJ
ijtc-1600	67	14	the	the	DET
ijtc-1600	67	15	employer	employer	NOUN
ijtc-1600	67	16	contributes	contribute	VERB
ijtc-1600	67	17	10	10	NUM
ijtc-1600	67	18	%	%	NOUN
ijtc-1600	67	19	that	that	PRON
ijtc-1600	67	20	is	be	AUX
ijtc-1600	67	21	reviewed	review	VERB
ijtc-1600	67	22	thereafter	thereafter	ADV
ijtc-1600	67	23	to	to	ADP
ijtc-1600	67	24	a	a	DET
ijtc-1600	67	25	pfas	pfas	NOUN
ijtc-1600	67	26	who	who	PRON
ijtc-1600	67	27	will	will	AUX
ijtc-1600	67	28	,	,	PUNCT
ijtc-1600	67	29	on	on	ADP
ijtc-1600	67	30	behalf	behalf	NOUN
ijtc-1600	67	31	of	of	ADP
ijtc-1600	67	32	the	the	DET
ijtc-1600	67	33	retiree	retiree	NOUN
ijtc-1600	67	34	,	,	PUNCT
ijtc-1600	67	35	invest	invest	VERB
ijtc-1600	67	36	the	the	DET
ijtc-1600	67	37	fund	fund	NOUN
ijtc-1600	67	38	and	and	CCONJ
ijtc-1600	67	39	provide	provide	VERB
ijtc-1600	67	40	the	the	DET
ijtc-1600	67	41	funds	fund	NOUN
ijtc-1600	67	42	cum	cum	NOUN
ijtc-1600	67	43	returns	return	NOUN
ijtc-1600	67	44	upon	upon	SCONJ
ijtc-1600	67	45	retirement	retirement	NOUN
ijtc-1600	67	46	(	(	PUNCT
ijtc-1600	67	47	50	50	NUM
ijtc-1600	67	48	years	year	NOUN
ijtc-1600	67	49	and	and	CCONJ
ijtc-1600	67	50	above	above	ADP
ijtc-1600	67	51	)	)	PUNCT
ijtc-1600	67	52	as	as	ADP
ijtc-1600	67	53	a	a	DET
ijtc-1600	67	54	pension	pension	NOUN
ijtc-1600	67	55	.	.	PUNCT
ijtc-1600	68	1	the	the	DET
ijtc-1600	68	2	dc	dc	PROPN
ijtc-1600	68	3	scheme	scheme	NOUN
ijtc-1600	68	4	of	of	ADP
ijtc-1600	68	5	2004	2004	NUM
ijtc-1600	68	6	amended	amend	VERB
ijtc-1600	68	7	2014	2014	NUM
ijtc-1600	68	8	replaced	replace	VERB
ijtc-1600	68	9	the	the	DET
ijtc-1600	68	10	db	db	PROPN
ijtc-1600	68	11	scheme	scheme	NOUN
ijtc-1600	68	12	with	with	ADP
ijtc-1600	68	13	the	the	DET
ijtc-1600	68	14	objectives	objective	NOUN
ijtc-1600	68	15	of	of	ADP
ijtc-1600	68	16	ensuring	ensure	VERB
ijtc-1600	68	17	that	that	SCONJ
ijtc-1600	68	18	everyone	everyone	PRON
ijtc-1600	68	19	who	who	PRON
ijtc-1600	68	20	has	have	AUX
ijtc-1600	68	21	worked	work	VERB
ijtc-1600	68	22	in	in	ADP
ijtc-1600	68	23	the	the	DET
ijtc-1600	68	24	public	public	ADJ
ijtc-1600	68	25	and	and	CCONJ
ijtc-1600	68	26	private	private	ADJ
ijtc-1600	68	27	service	service	NOUN
ijtc-1600	68	28	of	of	ADP
ijtc-1600	68	29	the	the	DET
ijtc-1600	68	30	federation	federation	NOUN
ijtc-1600	68	31	receives	receive	VERB
ijtc-1600	68	32	their	their	PRON
ijtc-1600	68	33	entitlement	entitlement	NOUN
ijtc-1600	68	34	as	as	ADP
ijtc-1600	68	35	at	at	ADP
ijtc-1600	68	36	when	when	SCONJ
ijtc-1600	68	37	due	due	ADJ
ijtc-1600	68	38	,	,	PUNCT
ijtc-1600	68	39	ensuring	ensure	VERB
ijtc-1600	68	40	adherence	adherence	NOUN
ijtc-1600	68	41	to	to	ADP
ijtc-1600	68	42	a	a	DET
ijtc-1600	68	43	uniform	uniform	ADJ
ijtc-1600	68	44	set	set	NOUN
ijtc-1600	68	45	of	of	ADP
ijtc-1600	68	46	rules	rule	NOUN
ijtc-1600	68	47	,	,	PUNCT
ijtc-1600	68	48	regulations	regulation	NOUN
ijtc-1600	68	49	,	,	PUNCT
ijtc-1600	68	50	and	and	CCONJ
ijtc-1600	68	51	standards	standard	NOUN
ijtc-1600	68	52	of	of	ADP
ijtc-1600	68	53	administration	administration	NOUN
ijtc-1600	68	54	in	in	ADP
ijtc-1600	68	55	payment	payment	NOUN
ijtc-1600	68	56	of	of	ADP
ijtc-1600	68	57	retirement	retirement	NOUN
ijtc-1600	68	58	benefits	benefit	NOUN
ijtc-1600	68	59	,	,	PUNCT
ijtc-1600	68	60	among	among	ADP
ijtc-1600	68	61	others	other	NOUN
ijtc-1600	68	62	(	(	PUNCT
ijtc-1600	68	63	egolum	egolum	PROPN
ijtc-1600	68	64	&	&	CCONJ
ijtc-1600	68	65	ndum	ndum	PROPN
ijtc-1600	68	66	,	,	PUNCT
ijtc-1600	68	67	2021	2021	NUM
ijtc-1600	68	68	)	)	PUNCT
ijtc-1600	68	69	.	.	PUNCT
ijtc-1600	69	1	the	the	DET
ijtc-1600	69	2	pfa	pfa	NOUN
ijtc-1600	69	3	works	work	VERB
ijtc-1600	69	4	with	with	ADP
ijtc-1600	69	5	the	the	DET
ijtc-1600	69	6	pension	pension	NOUN
ijtc-1600	69	7	fund	fund	NOUN
ijtc-1600	69	8	custodian	custodian	NOUN
ijtc-1600	69	9	,	,	PUNCT
ijtc-1600	69	10	who	who	PRON
ijtc-1600	69	11	keeps	keep	VERB
ijtc-1600	69	12	the	the	DET
ijtc-1600	69	13	funds	fund	NOUN
ijtc-1600	69	14	in	in	ADP
ijtc-1600	69	15	safe	safe	ADJ
ijtc-1600	69	16	custody	custody	NOUN
ijtc-1600	69	17	and	and	CCONJ
ijtc-1600	69	18	then	then	ADV
ijtc-1600	69	19	carries	carry	VERB
ijtc-1600	69	20	out	out	ADP
ijtc-1600	69	21	transactions	transaction	NOUN
ijtc-1600	69	22	on	on	ADP
ijtc-1600	69	23	their	their	PRON
ijtc-1600	69	24	behalf	behalf	NOUN
ijtc-1600	69	25	.	.	PUNCT
ijtc-1600	70	1	pencom	pencom	PROPN
ijtc-1600	70	2	regulates	regulate	VERB
ijtc-1600	70	3	the	the	DET
ijtc-1600	70	4	activities	activity	NOUN
ijtc-1600	70	5	of	of	ADP
ijtc-1600	70	6	the	the	DET
ijtc-1600	70	7	pfas	pfas	NOUN
ijtc-1600	70	8	,	,	PUNCT
ijtc-1600	70	9	pension	pension	NOUN
ijtc-1600	70	10	fund	fund	NOUN
ijtc-1600	70	11	custodians	custodian	NOUN
ijtc-1600	70	12	,	,	PUNCT
ijtc-1600	70	13	and	and	CCONJ
ijtc-1600	70	14	other	other	ADJ
ijtc-1600	70	15	stakeholders	stakeholder	NOUN
ijtc-1600	70	16	.	.	PUNCT
ijtc-1600	71	1	one	one	NUM
ijtc-1600	71	2	of	of	ADP
ijtc-1600	71	3	the	the	DET
ijtc-1600	71	4	requirements	requirement	NOUN
ijtc-1600	71	5	of	of	ADP
ijtc-1600	71	6	the	the	DET
ijtc-1600	71	7	new	new	ADJ
ijtc-1600	71	8	pension	pension	NOUN
ijtc-1600	71	9	scheme	scheme	NOUN
ijtc-1600	71	10	is	be	AUX
ijtc-1600	71	11	that	that	SCONJ
ijtc-1600	71	12	pension	pension	NOUN
ijtc-1600	71	13	funds	fund	NOUN
ijtc-1600	71	14	are	be	AUX
ijtc-1600	71	15	to	to	PART
ijtc-1600	71	16	be	be	AUX
ijtc-1600	71	17	managed	manage	VERB
ijtc-1600	71	18	privately	privately	ADV
ijtc-1600	71	19	by	by	ADP
ijtc-1600	71	20	licensed	licensed	ADJ
ijtc-1600	71	21	pfas	pfas	NOUN
ijtc-1600	71	22	and	and	CCONJ
ijtc-1600	71	23	activities	activity	NOUN
ijtc-1600	71	24	supervised	supervise	VERB
ijtc-1600	71	25	by	by	ADP
ijtc-1600	71	26	pencom	pencom	PROPN
ijtc-1600	71	27	.	.	PUNCT
ijtc-1600	72	1	the	the	DET
ijtc-1600	72	2	pfas	pfas	NOUN
ijtc-1600	72	3	are	be	AUX
ijtc-1600	72	4	duly	duly	ADV
ijtc-1600	72	5	licensed	license	VERB
ijtc-1600	72	6	by	by	ADP
ijtc-1600	72	7	pencom	pencom	NOUN
ijtc-1600	72	8	and	and	CCONJ
ijtc-1600	72	9	are	be	AUX
ijtc-1600	72	10	required	require	VERB
ijtc-1600	72	11	to	to	PART
ijtc-1600	72	12	open	open	VERB
ijtc-1600	72	13	the	the	DET
ijtc-1600	72	14	rsas	rsa	NOUN
ijtc-1600	72	15	for	for	ADP
ijtc-1600	72	16	employees	employee	NOUN
ijtc-1600	72	17	,	,	PUNCT
ijtc-1600	72	18	invest	invest	VERB
ijtc-1600	72	19	and	and	CCONJ
ijtc-1600	72	20	manage	manage	VERB
ijtc-1600	72	21	the	the	DET
ijtc-1600	72	22	pension	pension	NOUN
ijtc-1600	72	23	funds	fund	NOUN
ijtc-1600	72	24	in	in	ADP
ijtc-1600	72	25	line	line	NOUN
ijtc-1600	72	26	with	with	ADP
ijtc-1600	72	27	the	the	DET
ijtc-1600	72	28	commission	commission	NOUN
ijtc-1600	72	29	’s	’s	PART
ijtc-1600	72	30	issued	issue	VERB
ijtc-1600	72	31	guidelines	guideline	NOUN
ijtc-1600	72	32	,	,	PUNCT
ijtc-1600	72	33	provide	provide	VERB
ijtc-1600	72	34	information	information	NOUN
ijtc-1600	72	35	to	to	ADP
ijtc-1600	72	36	the	the	DET
ijtc-1600	72	37	employees	employee	NOUN
ijtc-1600	72	38	or	or	CCONJ
ijtc-1600	72	39	their	their	PRON
ijtc-1600	72	40	beneficiaries	beneficiary	NOUN
ijtc-1600	72	41	,	,	PUNCT
ijtc-1600	72	42	and	and	CCONJ
ijtc-1600	72	43	pay	pay	VERB
ijtc-1600	72	44	retirement	retirement	NOUN
ijtc-1600	72	45	benefits	benefit	NOUN
ijtc-1600	72	46	to	to	ADP
ijtc-1600	72	47	employees	employee	NOUN
ijtc-1600	72	48	in	in	ADP
ijtc-1600	72	49	line	line	NOUN
ijtc-1600	72	50	with	with	ADP
ijtc-1600	72	51	the	the	DET
ijtc-1600	72	52	pra	pra	PROPN
ijtc-1600	72	53	2014	2014	NUM
ijtc-1600	72	54	(	(	PUNCT
ijtc-1600	72	55	onakeke	onakeke	PROPN
ijtc-1600	72	56	&	&	CCONJ
ijtc-1600	72	57	falope	falope	PROPN
ijtc-1600	72	58	,	,	PUNCT
ijtc-1600	72	59	2020	2020	NUM
ijtc-1600	72	60	)	)	PUNCT
ijtc-1600	72	61	.	.	PUNCT
ijtc-1600	73	1	the	the	DET
ijtc-1600	73	2	roles	role	NOUN
ijtc-1600	73	3	of	of	ADP
ijtc-1600	73	4	pfas	pfas	NOUN
ijtc-1600	73	5	are	be	AUX
ijtc-1600	73	6	to	to	PART
ijtc-1600	73	7	open	open	VERB
ijtc-1600	73	8	rsa	rsa	PROPN
ijtc-1600	73	9	for	for	ADP
ijtc-1600	73	10	all	all	DET
ijtc-1600	73	11	employees	employee	NOUN
ijtc-1600	73	12	with	with	ADP
ijtc-1600	73	13	a	a	DET
ijtc-1600	73	14	personal	personal	ADJ
ijtc-1600	73	15	identification	identification	NOUN
ijtc-1600	73	16	number	number	NOUN
ijtc-1600	73	17	(	(	PUNCT
ijtc-1600	73	18	pin	pin	NOUN
ijtc-1600	73	19	)	)	PUNCT
ijtc-1600	73	20	,	,	PUNCT
ijtc-1600	73	21	appoint	appoint	VERB
ijtc-1600	73	22	a	a	DET
ijtc-1600	73	23	pfc	pfc	NOUN
ijtc-1600	73	24	for	for	ADP
ijtc-1600	73	25	receipt	receipt	NOUN
ijtc-1600	73	26	of	of	ADP
ijtc-1600	73	27	contributions	contribution	NOUN
ijtc-1600	73	28	and	and	CCONJ
ijtc-1600	73	29	safe	safe	ADJ
ijtc-1600	73	30	custody	custody	NOUN
ijtc-1600	73	31	of	of	ADP
ijtc-1600	73	32	pension	pension	NOUN
ijtc-1600	73	33	funds	fund	NOUN
ijtc-1600	73	34	and	and	CCONJ
ijtc-1600	73	35	assets	asset	NOUN
ijtc-1600	73	36	,	,	PUNCT
ijtc-1600	73	37	invest	invest	VERB
ijtc-1600	73	38	and	and	CCONJ
ijtc-1600	73	39	management	management	NOUN
ijtc-1600	73	40	of	of	ADP
ijtc-1600	73	41	the	the	DET
ijtc-1600	73	42	fund	fund	NOUN
ijtc-1600	73	43	and	and	CCONJ
ijtc-1600	73	44	assets	asset	NOUN
ijtc-1600	73	45	,	,	PUNCT
ijtc-1600	73	46	calculate	calculate	NOUN
ijtc-1600	73	47	annuities	annuity	NOUN
ijtc-1600	73	48	;	;	PUNCT
ijtc-1600	73	49	provide	provide	VERB
ijtc-1600	73	50	customer	customer	NOUN
ijtc-1600	73	51	support	support	NOUN
ijtc-1600	73	52	services	service	NOUN
ijtc-1600	73	53	including	include	VERB
ijtc-1600	73	54	account	account	NOUN
ijtc-1600	73	55	statement	statement	NOUN
ijtc-1600	73	56	and	and	CCONJ
ijtc-1600	73	57	payment	payment	NOUN
ijtc-1600	73	58	of	of	ADP
ijtc-1600	73	59	retirement	retirement	NOUN
ijtc-1600	73	60	benefits	benefit	NOUN
ijtc-1600	73	61	following	follow	VERB
ijtc-1600	73	62	the	the	DET
ijtc-1600	73	63	provisions	provision	NOUN
ijtc-1600	73	64	of	of	ADP
ijtc-1600	73	65	commission	commission	NOUN
ijtc-1600	73	66	.	.	PUNCT
ijtc-1600	74	1	other	other	ADJ
ijtc-1600	74	2	functions	function	NOUN
ijtc-1600	74	3	include	include	VERB
ijtc-1600	74	4	providing	provide	VERB
ijtc-1600	74	5	customer	customer	NOUN
ijtc-1600	74	6	service	service	NOUN
ijtc-1600	74	7	to	to	ADP
ijtc-1600	74	8	rsa	rsa	PROPN
ijtc-1600	74	9	holders	holder	NOUN
ijtc-1600	74	10	,	,	PUNCT
ijtc-1600	74	11	like	like	ADP
ijtc-1600	74	12	issuing	issue	VERB
ijtc-1600	74	13	rsa	rsa	PROPN
ijtc-1600	74	14	statements	statement	NOUN
ijtc-1600	74	15	at	at	ADP
ijtc-1600	74	16	least	least	ADJ
ijtc-1600	74	17	once	once	ADV
ijtc-1600	74	18	every	every	DET
ijtc-1600	74	19	quarter	quarter	NOUN
ijtc-1600	74	20	and	and	CCONJ
ijtc-1600	74	21	appointing	appoint	VERB
ijtc-1600	74	22	a	a	DET
ijtc-1600	74	23	pension	pension	NOUN
ijtc-1600	74	24	fund	fund	NOUN
ijtc-1600	74	25	custodian	custodian	NOUN
ijtc-1600	74	26	to	to	PART
ijtc-1600	74	27	provide	provide	VERB
ijtc-1600	74	28	custody	custody	NOUN
ijtc-1600	74	29	and	and	CCONJ
ijtc-1600	74	30	safety	safety	NOUN
ijtc-1600	74	31	of	of	ADP
ijtc-1600	74	32	the	the	DET
ijtc-1600	74	33	pension	pension	NOUN
ijtc-1600	74	34	fund	fund	NOUN
ijtc-1600	74	35	under	under	ADP
ijtc-1600	74	36	its	its	PRON
ijtc-1600	74	37	management	management	NOUN
ijtc-1600	74	38	(	(	PUNCT
ijtc-1600	74	39	pra	pra	PROPN
ijtc-1600	74	40	,	,	PUNCT
ijtc-1600	74	41	2014	2014	NUM
ijtc-1600	74	42	)	)	PUNCT
ijtc-1600	74	43	.	.	PUNCT
ijtc-1600	75	1	investment	investment	NOUN
ijtc-1600	75	2	securities	security	NOUN
ijtc-1600	75	3	provision	provision	NOUN
ijtc-1600	75	4	of	of	ADP
ijtc-1600	75	5	the	the	DET
ijtc-1600	75	6	pencom	pencom	PROPN
ijtc-1600	75	7	regulation	regulation	NOUN
ijtc-1600	75	8	on	on	ADP
ijtc-1600	75	9	investment	investment	NOUN
ijtc-1600	75	10	of	of	ADP
ijtc-1600	75	11	pension	pension	NOUN
ijtc-1600	75	12	fund	fund	NOUN
ijtc-1600	75	13	assets	asset	NOUN
ijtc-1600	75	14	act	act	VERB
ijtc-1600	75	15	2019	2019	NUM
ijtc-1600	75	16	as	as	SCONJ
ijtc-1600	75	17	amended	amend	VERB
ijtc-1600	75	18	stipulates	stipulate	VERB
ijtc-1600	75	19	that	that	SCONJ
ijtc-1600	75	20	pension	pension	NOUN
ijtc-1600	75	21	funds	fund	NOUN
ijtc-1600	75	22	should	should	AUX
ijtc-1600	75	23	be	be	AUX
ijtc-1600	75	24	invested	invest	VERB
ijtc-1600	75	25	in	in	ADP
ijtc-1600	75	26	the	the	DET
ijtc-1600	75	27	following	follow	VERB
ijtc-1600	75	28	allowable	allowable	ADJ
ijtc-1600	75	29	securities	security	NOUN
ijtc-1600	75	30	:	:	PUNCT
ijtc-1600	75	31	federal	federal	ADJ
ijtc-1600	75	32	government	government	NOUN
ijtc-1600	75	33	securities	security	NOUN
ijtc-1600	75	34	,	,	PUNCT
ijtc-1600	75	35	state	state	NOUN
ijtc-1600	75	36	and	and	CCONJ
ijtc-1600	75	37	local	local	ADJ
ijtc-1600	75	38	government	government	NOUN
ijtc-1600	75	39	securities	security	NOUN
ijtc-1600	75	40	,	,	PUNCT
ijtc-1600	75	41	corporate	corporate	ADJ
ijtc-1600	75	42	debt	debt	NOUN
ijtc-1600	75	43	securities	security	NOUN
ijtc-1600	75	44	,	,	PUNCT
ijtc-1600	75	45	quoted	quote	VERB
ijtc-1600	75	46	ordinary	ordinary	ADJ
ijtc-1600	75	47	shares	share	NOUN
ijtc-1600	75	48	,	,	PUNCT
ijtc-1600	75	49	money	money	NOUN
ijtc-1600	75	50	market	market	NOUN
ijtc-1600	75	51	securities	security	NOUN
ijtc-1600	75	52	,	,	PUNCT
ijtc-1600	75	53	mutual	mutual	ADJ
ijtc-1600	75	54	funds	fund	NOUN
ijtc-1600	75	55	,	,	PUNCT
ijtc-1600	75	56	private	private	ADJ
ijtc-1600	75	57	equity	equity	NOUN
ijtc-1600	75	58	funds	fund	NOUN
ijtc-1600	75	59	registered	register	VERB
ijtc-1600	75	60	with	with	ADP
ijtc-1600	75	61	security	security	NOUN
ijtc-1600	75	62	and	and	CCONJ
ijtc-1600	75	63	exchange	exchange	PROPN
ijtc-1600	75	64	commission	commission	PROPN
ijtc-1600	75	65	(	(	PUNCT
ijtc-1600	75	66	sec	sec	PROPN
ijtc-1600	75	67	)	)	PUNCT
ijtc-1600	75	68	and	and	CCONJ
ijtc-1600	75	69	both	both	DET
ijtc-1600	75	70	real	real	ADJ
ijtc-1600	75	71	estate	estate	NOUN
ijtc-1600	75	72	investment	investment	NOUN
ijtc-1600	75	73	trusts	trust	NOUN
ijtc-1600	75	74	(	(	PUNCT
ijtc-1600	75	75	reits	reit	NOUN
ijtc-1600	75	76	)	)	PUNCT
ijtc-1600	75	77	and	and	CCONJ
ijtc-1600	75	78	the	the	DET
ijtc-1600	75	79	infrastructure	infrastructure	NOUN
ijtc-1600	75	80	funds	fund	NOUN
ijtc-1600	75	81	registered	register	VERB
ijtc-1600	75	82	with	with	ADP
ijtc-1600	75	83	registered	register	VERB
ijtc-1600	75	84	by	by	ADP
ijtc-1600	75	85	the	the	DET
ijtc-1600	75	86	sec	sec	PROPN
ijtc-1600	75	87	(	(	PUNCT
ijtc-1600	75	88	pencom	pencom	X
ijtc-1600	75	89	,	,	PUNCT
ijtc-1600	75	90	2019	2019	NUM
ijtc-1600	75	91	)	)	PUNCT
ijtc-1600	75	92	.	.	PUNCT
ijtc-1600	76	1	federal	federal	ADJ
ijtc-1600	76	2	government	government	NOUN
ijtc-1600	76	3	securities	security	NOUN
ijtc-1600	76	4	:	:	PUNCT
ijtc-1600	76	5	federal	federal	ADJ
ijtc-1600	76	6	government	government	NOUN
ijtc-1600	76	7	securities	security	NOUN
ijtc-1600	76	8	are	be	AUX
ijtc-1600	76	9	typically	typically	ADV
ijtc-1600	76	10	regarded	regard	VERB
ijtc-1600	76	11	as	as	ADP
ijtc-1600	76	12	low	low	ADJ
ijtc-1600	76	13	-	-	PUNCT
ijtc-1600	76	14	risk	risk	NOUN
ijtc-1600	76	15	investments	investment	NOUN
ijtc-1600	76	16	because	because	SCONJ
ijtc-1600	76	17	the	the	DET
ijtc-1600	76	18	taxing	tax	VERB
ijtc-1600	76	19	power	power	NOUN
ijtc-1600	76	20	of	of	ADP
ijtc-1600	76	21	a	a	DET
ijtc-1600	76	22	government	government	NOUN
ijtc-1600	76	23	backs	back	VERB
ijtc-1600	76	24	them	they	PRON
ijtc-1600	76	25	and	and	CCONJ
ijtc-1600	76	26	offers	offer	VERB
ijtc-1600	76	27	fixed	fix	VERB
ijtc-1600	76	28	interest	interest	NOUN
ijtc-1600	76	29	rates	rate	NOUN
ijtc-1600	76	30	and	and	CCONJ
ijtc-1600	76	31	periodic	periodic	ADJ
ijtc-1600	76	32	coupon	coupon	NOUN
ijtc-1600	76	33	payments	payment	NOUN
ijtc-1600	76	34	,	,	PUNCT
ijtc-1600	76	35	which	which	PRON
ijtc-1600	76	36	can	can	AUX
ijtc-1600	76	37	provide	provide	VERB
ijtc-1600	76	38	a	a	DET
ijtc-1600	76	39	steady	steady	ADJ
ijtc-1600	76	40	stream	stream	NOUN
ijtc-1600	76	41	of	of	ADP
ijtc-1600	76	42	income	income	NOUN
ijtc-1600	76	43	for	for	ADP
ijtc-1600	76	44	pension	pension	NOUN
ijtc-1600	76	45	funds	fund	NOUN
ijtc-1600	76	46	(	(	PUNCT
ijtc-1600	76	47	madukwe	madukwe	PROPN
ijtc-1600	76	48	&	&	CCONJ
ijtc-1600	76	49	okeke	okeke	ADJ
ijtc-1600	76	50	,	,	PUNCT
ijtc-1600	76	51	2022	2022	NUM
ijtc-1600	76	52	)	)	PUNCT
ijtc-1600	76	53	.	.	PUNCT
ijtc-1600	77	1	according	accord	VERB
ijtc-1600	77	2	to	to	ADP
ijtc-1600	77	3	pencom	pencom	PROPN
ijtc-1600	77	4	investment	investment	PROPN
ijtc-1600	77	5	act	act	PROPN
ijtc-1600	77	6	2019	2019	NUM
ijtc-1600	77	7	,	,	PUNCT
ijtc-1600	77	8	they	they	PRON
ijtc-1600	77	9	are	be	AUX
ijtc-1600	77	10	bonds	bond	NOUN
ijtc-1600	77	11	,	,	PUNCT
ijtc-1600	77	12	sukuk	sukuk	NOUN
ijtc-1600	77	13	,	,	PUNCT
ijtc-1600	77	14	treasury	treasury	NOUN
ijtc-1600	77	15	bills	bill	NOUN
ijtc-1600	77	16	,	,	PUNCT
ijtc-1600	77	17	global	global	ADJ
ijtc-1600	77	18	depository	depository	NOUN
ijtc-1600	77	19	notes	note	NOUN
ijtc-1600	77	20	,	,	PUNCT
ijtc-1600	77	21	and	and	CCONJ
ijtc-1600	77	22	other	other	ADJ
ijtc-1600	77	23	securities	security	NOUN
ijtc-1600	77	24	issued	issue	VERB
ijtc-1600	77	25	by	by	ADP
ijtc-1600	77	26	the	the	DET
ijtc-1600	77	27	federal	federal	ADJ
ijtc-1600	77	28	government	government	NOUN
ijtc-1600	77	29	of	of	ADP
ijtc-1600	77	30	nigeria	nigeria	PROPN
ijtc-1600	77	31	through	through	ADP
ijtc-1600	77	32	the	the	DET
ijtc-1600	77	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1600	77	34	the	the	DET
ijtc-1600	77	35	correlation	correlation	NOUN
ijtc-1600	77	36	of	of	ADP
ijtc-1600	77	37	investment	investment	NOUN
ijtc-1600	77	38	securities	security	NOUN
ijtc-1600	77	39	and	and	CCONJ
ijtc-1600	77	40	the	the	DET
ijtc-1600	77	41	returns	return	NOUN
ijtc-1600	77	42	of	of	ADP
ijtc-1600	77	43	pension	pension	NOUN
ijtc-1600	77	44	fund	fund	NOUN
ijtc-1600	77	45	administrators	administrator	NOUN
ijtc-1600	77	46	in	in	ADP
ijtc-1600	77	47	an	an	DET
ijtc-1600	77	48	emerging	emerge	VERB
ijtc-1600	77	49	economy	economy	NOUN
ijtc-1600	77	50	abdulrauf	abdulrauf	NOUN
ijtc-1600	77	51	and	and	CCONJ
ijtc-1600	77	52	gbadebo	gbadebo	PROPN
ijtc-1600	77	53	797	797	NUM
ijtc-1600	77	54	|	|	ADV
ijtc-1600	77	55	ilomata	ilomata	PROPN
ijtc-1600	77	56	international	international	ADJ
ijtc-1600	77	57	journal	journal	NOUN
ijtc-1600	77	58	of	of	ADP
ijtc-1600	77	59	tax	tax	PROPN
ijtc-1600	77	60	&	&	CCONJ
ijtc-1600	77	61	accounting	accounting	PROPN
ijtc-1600	77	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	77	63	central	central	ADJ
ijtc-1600	77	64	bank	bank	NOUN
ijtc-1600	77	65	of	of	ADP
ijtc-1600	77	66	nigeria	nigeria	PROPN
ijtc-1600	77	67	(	(	PUNCT
ijtc-1600	77	68	cbn	cbn	PROPN
ijtc-1600	77	69	)	)	PUNCT
ijtc-1600	77	70	or	or	CCONJ
ijtc-1600	77	71	their	their	PRON
ijtc-1600	77	72	agencies	agency	NOUN
ijtc-1600	77	73	.	.	PUNCT
ijtc-1600	78	1	in	in	ADP
ijtc-1600	78	2	nigeria	nigeria	PROPN
ijtc-1600	78	3	,	,	PUNCT
ijtc-1600	78	4	more	more	ADJ
ijtc-1600	78	5	than	than	ADP
ijtc-1600	78	6	70	70	NUM
ijtc-1600	78	7	%	%	NOUN
ijtc-1600	78	8	of	of	ADP
ijtc-1600	78	9	pension	pension	NOUN
ijtc-1600	78	10	fund	fund	NOUN
ijtc-1600	78	11	assets	asset	NOUN
ijtc-1600	78	12	are	be	AUX
ijtc-1600	78	13	invested	invest	VERB
ijtc-1600	78	14	in	in	ADP
ijtc-1600	78	15	federal	federal	ADJ
ijtc-1600	78	16	government	government	NOUN
ijtc-1600	78	17	securities	security	NOUN
ijtc-1600	78	18	.	.	PUNCT
ijtc-1600	79	1	money	money	NOUN
ijtc-1600	79	2	market	market	NOUN
ijtc-1600	79	3	securities	security	NOUN
ijtc-1600	79	4	:	:	PUNCT
ijtc-1600	79	5	money	money	NOUN
ijtc-1600	79	6	market	market	NOUN
ijtc-1600	79	7	securities	security	NOUN
ijtc-1600	79	8	are	be	AUX
ijtc-1600	79	9	short	short	ADJ
ijtc-1600	79	10	-	-	PUNCT
ijtc-1600	79	11	term	term	NOUN
ijtc-1600	79	12	debt	debt	NOUN
ijtc-1600	79	13	instruments	instrument	NOUN
ijtc-1600	79	14	that	that	PRON
ijtc-1600	79	15	typically	typically	ADV
ijtc-1600	79	16	have	have	VERB
ijtc-1600	79	17	high	high	ADJ
ijtc-1600	79	18	liquidity	liquidity	NOUN
ijtc-1600	79	19	and	and	CCONJ
ijtc-1600	79	20	low	low	ADJ
ijtc-1600	79	21	credit	credit	NOUN
ijtc-1600	79	22	risk	risk	NOUN
ijtc-1600	79	23	.	.	PUNCT
ijtc-1600	80	1	pension	pension	NOUN
ijtc-1600	80	2	funds	fund	NOUN
ijtc-1600	80	3	invested	invest	VERB
ijtc-1600	80	4	in	in	ADP
ijtc-1600	80	5	money	money	NOUN
ijtc-1600	80	6	markets	market	NOUN
ijtc-1600	80	7	are	be	AUX
ijtc-1600	80	8	meant	mean	VERB
ijtc-1600	80	9	to	to	PART
ijtc-1600	80	10	buy	buy	VERB
ijtc-1600	80	11	and	and	CCONJ
ijtc-1600	80	12	sell	sell	VERB
ijtc-1600	80	13	short	short	ADJ
ijtc-1600	80	14	-	-	PUNCT
ijtc-1600	80	15	term	term	NOUN
ijtc-1600	80	16	securities	security	NOUN
ijtc-1600	80	17	to	to	PART
ijtc-1600	80	18	achieve	achieve	VERB
ijtc-1600	80	19	a	a	DET
ijtc-1600	80	20	fair	fair	ADJ
ijtc-1600	80	21	return	return	NOUN
ijtc-1600	80	22	on	on	ADP
ijtc-1600	80	23	investment	investment	NOUN
ijtc-1600	80	24	with	with	ADP
ijtc-1600	80	25	minimum	minimum	ADJ
ijtc-1600	80	26	risk	risk	NOUN
ijtc-1600	80	27	(	(	PUNCT
ijtc-1600	80	28	horne	horne	PROPN
ijtc-1600	80	29	&	&	CCONJ
ijtc-1600	80	30	kotaskova	kotaskova	PROPN
ijtc-1600	80	31	,	,	PUNCT
ijtc-1600	80	32	2019	2019	NUM
ijtc-1600	80	33	)	)	PUNCT
ijtc-1600	80	34	.	.	PUNCT
ijtc-1600	81	1	it	it	PRON
ijtc-1600	81	2	provides	provide	VERB
ijtc-1600	81	3	regular	regular	ADJ
ijtc-1600	81	4	income	income	NOUN
ijtc-1600	81	5	in	in	ADP
ijtc-1600	81	6	the	the	DET
ijtc-1600	81	7	form	form	NOUN
ijtc-1600	81	8	of	of	ADP
ijtc-1600	81	9	interest	interest	NOUN
ijtc-1600	81	10	payments	payment	NOUN
ijtc-1600	81	11	.	.	PUNCT
ijtc-1600	82	1	these	these	DET
ijtc-1600	82	2	payments	payment	NOUN
ijtc-1600	82	3	can	can	AUX
ijtc-1600	82	4	serve	serve	VERB
ijtc-1600	82	5	as	as	ADP
ijtc-1600	82	6	a	a	DET
ijtc-1600	82	7	consistent	consistent	ADJ
ijtc-1600	82	8	source	source	NOUN
ijtc-1600	82	9	of	of	ADP
ijtc-1600	82	10	revenue	revenue	NOUN
ijtc-1600	82	11	for	for	ADP
ijtc-1600	82	12	pension	pension	NOUN
ijtc-1600	82	13	funds	fund	NOUN
ijtc-1600	82	14	,	,	PUNCT
ijtc-1600	82	15	supporting	support	VERB
ijtc-1600	82	16	their	their	PRON
ijtc-1600	82	17	cash	cash	NOUN
ijtc-1600	82	18	flow	flow	NOUN
ijtc-1600	82	19	requirements	requirement	NOUN
ijtc-1600	82	20	.	.	PUNCT
ijtc-1600	83	1	in	in	ADP
ijtc-1600	83	2	line	line	NOUN
ijtc-1600	83	3	with	with	ADP
ijtc-1600	83	4	the	the	DET
ijtc-1600	83	5	pencom	pencom	PROPN
ijtc-1600	83	6	investment	investment	PROPN
ijtc-1600	83	7	act	act	PROPN
ijtc-1600	83	8	2019	2019	NUM
ijtc-1600	83	9	,	,	PUNCT
ijtc-1600	83	10	pfas	pfas	NOUN
ijtc-1600	83	11	can	can	AUX
ijtc-1600	83	12	invest	invest	VERB
ijtc-1600	83	13	in	in	ADP
ijtc-1600	83	14	money	money	NOUN
ijtc-1600	83	15	market	market	NOUN
ijtc-1600	83	16	securities	security	NOUN
ijtc-1600	83	17	such	such	ADJ
ijtc-1600	83	18	as	as	ADP
ijtc-1600	83	19	bank	bank	NOUN
ijtc-1600	83	20	placements	placement	NOUN
ijtc-1600	83	21	and	and	CCONJ
ijtc-1600	83	22	commercial	commercial	ADJ
ijtc-1600	83	23	papers	paper	NOUN
ijtc-1600	83	24	.	.	PUNCT
ijtc-1600	84	1	mutual	mutual	ADJ
ijtc-1600	84	2	funds	fund	NOUN
ijtc-1600	84	3	:	:	PUNCT
ijtc-1600	84	4	mutual	mutual	ADJ
ijtc-1600	84	5	funds	fund	NOUN
ijtc-1600	84	6	or	or	CCONJ
ijtc-1600	84	7	unit	unit	NOUN
ijtc-1600	84	8	trusts	trust	NOUN
ijtc-1600	84	9	are	be	AUX
ijtc-1600	84	10	collective	collective	ADJ
ijtc-1600	84	11	investment	investment	NOUN
ijtc-1600	84	12	schemes	scheme	NOUN
ijtc-1600	84	13	that	that	PRON
ijtc-1600	84	14	offer	offer	VERB
ijtc-1600	84	15	a	a	DET
ijtc-1600	84	16	valuable	valuable	ADJ
ijtc-1600	84	17	strategy	strategy	NOUN
ijtc-1600	84	18	that	that	PRON
ijtc-1600	84	19	can	can	AUX
ijtc-1600	84	20	be	be	AUX
ijtc-1600	84	21	employed	employ	VERB
ijtc-1600	84	22	by	by	ADP
ijtc-1600	84	23	small	small	ADJ
ijtc-1600	84	24	investors	investor	NOUN
ijtc-1600	84	25	with	with	ADP
ijtc-1600	84	26	limited	limited	ADJ
ijtc-1600	84	27	investment	investment	NOUN
ijtc-1600	84	28	knowledge	knowledge	NOUN
ijtc-1600	84	29	and	and	CCONJ
ijtc-1600	84	30	skills	skill	NOUN
ijtc-1600	84	31	to	to	AUX
ijtc-1600	84	32	profit	profit	NOUN
ijtc-1600	84	33	from	from	ADP
ijtc-1600	84	34	the	the	DET
ijtc-1600	84	35	financial	financial	ADJ
ijtc-1600	84	36	market	market	NOUN
ijtc-1600	84	37	amidst	amidst	ADP
ijtc-1600	84	38	uncertainties	uncertainty	NOUN
ijtc-1600	84	39	(	(	PUNCT
ijtc-1600	84	40	yinusa	yinusa	NOUN
ijtc-1600	84	41	et	et	PROPN
ijtc-1600	84	42	al	al	PROPN
ijtc-1600	84	43	.	.	PROPN
ijtc-1600	84	44	,	,	PUNCT
ijtc-1600	84	45	2018	2018	NUM
ijtc-1600	84	46	)	)	PUNCT
ijtc-1600	84	47	.	.	PUNCT
ijtc-1600	85	1	mutual	mutual	ADJ
ijtc-1600	85	2	funds	fund	NOUN
ijtc-1600	85	3	take	take	VERB
ijtc-1600	85	4	various	various	ADJ
ijtc-1600	85	5	forms	form	NOUN
ijtc-1600	85	6	,	,	PUNCT
ijtc-1600	85	7	such	such	ADJ
ijtc-1600	85	8	as	as	ADP
ijtc-1600	85	9	open	open	ADJ
ijtc-1600	85	10	or	or	CCONJ
ijtc-1600	85	11	closed	closed	ADJ
ijtc-1600	85	12	-	-	PUNCT
ijtc-1600	85	13	ended	end	VERB
ijtc-1600	85	14	investments	investment	NOUN
ijtc-1600	85	15	,	,	PUNCT
ijtc-1600	85	16	where	where	SCONJ
ijtc-1600	85	17	public	public	ADJ
ijtc-1600	85	18	members	member	NOUN
ijtc-1600	85	19	are	be	AUX
ijtc-1600	85	20	invited	invite	VERB
ijtc-1600	85	21	to	to	PART
ijtc-1600	85	22	invest	invest	VERB
ijtc-1600	85	23	their	their	PRON
ijtc-1600	85	24	money	money	NOUN
ijtc-1600	85	25	or	or	CCONJ
ijtc-1600	85	26	assets	asset	NOUN
ijtc-1600	85	27	into	into	ADP
ijtc-1600	85	28	a	a	DET
ijtc-1600	85	29	shared	shared	ADJ
ijtc-1600	85	30	portfolio	portfolio	NOUN
ijtc-1600	85	31	(	(	PUNCT
ijtc-1600	85	32	investment	investment	NOUN
ijtc-1600	85	33	&	&	CCONJ
ijtc-1600	85	34	securities	securities	PROPN
ijtc-1600	85	35	act	act	PROPN
ijtc-1600	85	36	,	,	PUNCT
ijtc-1600	85	37	2007	2007	NUM
ijtc-1600	85	38	)	)	PUNCT
ijtc-1600	85	39	.	.	PUNCT
ijtc-1600	86	1	in	in	ADP
ijtc-1600	86	2	a	a	DET
ijtc-1600	86	3	mutual	mutual	ADJ
ijtc-1600	86	4	fund	fund	NOUN
ijtc-1600	86	5	,	,	PUNCT
ijtc-1600	86	6	the	the	DET
ijtc-1600	86	7	portfolio	portfolio	NOUN
ijtc-1600	86	8	is	be	AUX
ijtc-1600	86	9	collectively	collectively	ADV
ijtc-1600	86	10	owned	own	VERB
ijtc-1600	86	11	by	by	ADP
ijtc-1600	86	12	individuals	individual	NOUN
ijtc-1600	86	13	and	and	CCONJ
ijtc-1600	86	14	firms	firm	NOUN
ijtc-1600	86	15	who	who	PRON
ijtc-1600	86	16	have	have	AUX
ijtc-1600	86	17	invested	invest	VERB
ijtc-1600	86	18	in	in	ADP
ijtc-1600	86	19	the	the	DET
ijtc-1600	86	20	fund	fund	NOUN
ijtc-1600	86	21	,	,	PUNCT
ijtc-1600	86	22	and	and	CCONJ
ijtc-1600	86	23	no	no	DET
ijtc-1600	86	24	individual	individual	ADJ
ijtc-1600	86	25	investor	investor	NOUN
ijtc-1600	86	26	can	can	AUX
ijtc-1600	86	27	claim	claim	VERB
ijtc-1600	86	28	ownership	ownership	NOUN
ijtc-1600	86	29	of	of	ADP
ijtc-1600	86	30	specific	specific	ADJ
ijtc-1600	86	31	assets	asset	NOUN
ijtc-1600	86	32	within	within	ADP
ijtc-1600	86	33	the	the	DET
ijtc-1600	86	34	portfolio	portfolio	NOUN
ijtc-1600	86	35	.	.	PUNCT
ijtc-1600	87	1	in	in	ADP
ijtc-1600	87	2	line	line	NOUN
ijtc-1600	87	3	with	with	ADP
ijtc-1600	87	4	pencom	pencom	X
ijtc-1600	87	5	investment	investment	PROPN
ijtc-1600	87	6	and	and	CCONJ
ijtc-1600	87	7	securities	security	NOUN
ijtc-1600	87	8	act	act	VERB
ijtc-1600	87	9	2019	2019	NUM
ijtc-1600	87	10	,	,	PUNCT
ijtc-1600	87	11	mutual	mutual	ADJ
ijtc-1600	87	12	funds	fund	NOUN
ijtc-1600	87	13	are	be	AUX
ijtc-1600	87	14	open	open	ADJ
ijtc-1600	87	15	/	/	SYM
ijtc-1600	87	16	close	close	ADV
ijtc-1600	87	17	-	-	PUNCT
ijtc-1600	87	18	ended	end	VERB
ijtc-1600	87	19	/	/	SYM
ijtc-1600	87	20	hybrid	hybrid	NOUN
ijtc-1600	87	21	investment	investment	NOUN
ijtc-1600	87	22	funds	fund	NOUN
ijtc-1600	87	23	,	,	PUNCT
ijtc-1600	87	24	including	include	VERB
ijtc-1600	87	25	exchange	exchange	NOUN
ijtc-1600	87	26	traded	trade	VERB
ijtc-1600	87	27	funds	fund	NOUN
ijtc-1600	87	28	and	and	CCONJ
ijtc-1600	87	29	non	non	ADJ
ijtc-1600	87	30	-	-	ADJ
ijtc-1600	87	31	interest	interest	ADJ
ijtc-1600	87	32	compliant	compliant	ADJ
ijtc-1600	87	33	investment	investment	NOUN
ijtc-1600	87	34	funds	fund	NOUN
ijtc-1600	87	35	,	,	PUNCT
ijtc-1600	87	36	real	real	ADJ
ijtc-1600	87	37	estate	estate	NOUN
ijtc-1600	87	38	investment	investment	NOUN
ijtc-1600	87	39	trusts	trust	NOUN
ijtc-1600	87	40	(	(	PUNCT
ijtc-1600	87	41	reits	reit	NOUN
ijtc-1600	87	42	)	)	PUNCT
ijtc-1600	87	43	which	which	PRON
ijtc-1600	87	44	are	be	AUX
ijtc-1600	87	45	registered	register	VERB
ijtc-1600	87	46	with	with	ADP
ijtc-1600	87	47	the	the	DET
ijtc-1600	87	48	sec	sec	PROPN
ijtc-1600	87	49	.	.	PUNCT
ijtc-1600	88	1	private	private	ADJ
ijtc-1600	88	2	equity	equity	NOUN
ijtc-1600	88	3	funds	fund	NOUN
ijtc-1600	88	4	:	:	PUNCT
ijtc-1600	88	5	private	private	ADJ
ijtc-1600	88	6	equity	equity	NOUN
ijtc-1600	88	7	refers	refer	VERB
ijtc-1600	88	8	to	to	ADP
ijtc-1600	88	9	private	private	ADJ
ijtc-1600	88	10	financing	financing	NOUN
ijtc-1600	88	11	outside	outside	ADV
ijtc-1600	88	12	of	of	ADP
ijtc-1600	88	13	public	public	ADJ
ijtc-1600	88	14	markets	market	NOUN
ijtc-1600	88	15	and	and	CCONJ
ijtc-1600	88	16	involves	involve	VERB
ijtc-1600	88	17	investors	investor	NOUN
ijtc-1600	88	18	directly	directly	ADV
ijtc-1600	88	19	investing	invest	VERB
ijtc-1600	88	20	in	in	ADP
ijtc-1600	88	21	firms	firm	NOUN
ijtc-1600	88	22	or	or	CCONJ
ijtc-1600	88	23	buying	buy	VERB
ijtc-1600	88	24	them	they	PRON
ijtc-1600	88	25	out	out	ADP
ijtc-1600	88	26	(	(	PUNCT
ijtc-1600	88	27	harvard	harvard	PROPN
ijtc-1600	88	28	business	business	PROPN
ijtc-1600	88	29	school	school	PROPN
ijtc-1600	88	30	,	,	PUNCT
ijtc-1600	88	31	2020	2020	NUM
ijtc-1600	88	32	)	)	PUNCT
ijtc-1600	88	33	.	.	PUNCT
ijtc-1600	89	1	investors	investor	NOUN
ijtc-1600	89	2	are	be	AUX
ijtc-1600	89	3	often	often	ADV
ijtc-1600	89	4	high	high	ADJ
ijtc-1600	89	5	-	-	PUNCT
ijtc-1600	89	6	net	net	NOUN
ijtc-1600	89	7	-	-	PUNCT
ijtc-1600	89	8	worth	worth	NOUN
ijtc-1600	89	9	individuals	individual	NOUN
ijtc-1600	89	10	,	,	PUNCT
ijtc-1600	89	11	institutional	institutional	ADJ
ijtc-1600	89	12	investors	investor	NOUN
ijtc-1600	89	13	,	,	PUNCT
ijtc-1600	89	14	or	or	CCONJ
ijtc-1600	89	15	venture	venture	NOUN
ijtc-1600	89	16	capital	capital	NOUN
ijtc-1600	89	17	firms	firm	NOUN
ijtc-1600	89	18	interested	interested	ADJ
ijtc-1600	89	19	in	in	ADP
ijtc-1600	89	20	supporting	support	VERB
ijtc-1600	89	21	a	a	DET
ijtc-1600	89	22	company	company	NOUN
ijtc-1600	89	23	's	's	PART
ijtc-1600	89	24	operations	operation	NOUN
ijtc-1600	89	25	for	for	ADP
ijtc-1600	89	26	personal	personal	ADJ
ijtc-1600	89	27	or	or	CCONJ
ijtc-1600	89	28	commercial	commercial	ADJ
ijtc-1600	89	29	reasons	reason	NOUN
ijtc-1600	89	30	(	(	PUNCT
ijtc-1600	89	31	tamunowariye	tamunowariye	NOUN
ijtc-1600	89	32	&	&	CCONJ
ijtc-1600	89	33	otekenari	otekenari	ADJ
ijtc-1600	89	34	,	,	PUNCT
ijtc-1600	89	35	2021	2021	NUM
ijtc-1600	89	36	)	)	PUNCT
ijtc-1600	89	37	.	.	PUNCT
ijtc-1600	90	1	the	the	DET
ijtc-1600	90	2	fund	fund	NOUN
ijtc-1600	90	3	companies	company	NOUN
ijtc-1600	90	4	aim	aim	VERB
ijtc-1600	90	5	to	to	PART
ijtc-1600	90	6	generate	generate	VERB
ijtc-1600	90	7	profit	profit	NOUN
ijtc-1600	90	8	for	for	ADP
ijtc-1600	90	9	their	their	PRON
ijtc-1600	90	10	investors	investor	NOUN
ijtc-1600	90	11	.	.	PUNCT
ijtc-1600	91	1	in	in	ADP
ijtc-1600	91	2	return	return	NOUN
ijtc-1600	91	3	,	,	PUNCT
ijtc-1600	91	4	investors	investor	NOUN
ijtc-1600	91	5	in	in	ADP
ijtc-1600	91	6	private	private	ADJ
ijtc-1600	91	7	equity	equity	NOUN
ijtc-1600	91	8	funds	fund	NOUN
ijtc-1600	91	9	pay	pay	VERB
ijtc-1600	91	10	management	management	NOUN
ijtc-1600	91	11	fees	fee	NOUN
ijtc-1600	91	12	to	to	ADP
ijtc-1600	91	13	the	the	DET
ijtc-1600	91	14	firms	firm	NOUN
ijtc-1600	91	15	.	.	PUNCT
ijtc-1600	92	1	in	in	ADP
ijtc-1600	92	2	line	line	NOUN
ijtc-1600	92	3	with	with	ADP
ijtc-1600	92	4	the	the	DET
ijtc-1600	92	5	pencom	pencom	PROPN
ijtc-1600	92	6	investment	investment	NOUN
ijtc-1600	92	7	and	and	CCONJ
ijtc-1600	92	8	securities	security	NOUN
ijtc-1600	92	9	act	act	NOUN
ijtc-1600	92	10	(	(	PUNCT
ijtc-1600	92	11	2019	2019	NUM
ijtc-1600	92	12	)	)	PUNCT
ijtc-1600	92	13	,	,	PUNCT
ijtc-1600	92	14	a	a	DET
ijtc-1600	92	15	private	private	ADJ
ijtc-1600	92	16	equity	equity	NOUN
ijtc-1600	92	17	fund	fund	NOUN
ijtc-1600	92	18	is	be	AUX
ijtc-1600	92	19	investment	investment	NOUN
ijtc-1600	92	20	capital	capital	NOUN
ijtc-1600	92	21	targeted	target	VERB
ijtc-1600	92	22	at	at	ADP
ijtc-1600	92	23	all	all	DET
ijtc-1600	92	24	stages	stage	NOUN
ijtc-1600	92	25	of	of	ADP
ijtc-1600	92	26	private	private	ADJ
ijtc-1600	92	27	equity	equity	NOUN
ijtc-1600	92	28	investment	investment	NOUN
ijtc-1600	92	29	,	,	PUNCT
ijtc-1600	92	30	from	from	ADP
ijtc-1600	92	31	start	start	NOUN
ijtc-1600	92	32	-	-	PUNCT
ijtc-1600	92	33	ups	up	NOUN
ijtc-1600	92	34	to	to	ADP
ijtc-1600	92	35	large	large	ADJ
ijtc-1600	92	36	buyouts	buyout	NOUN
ijtc-1600	92	37	,	,	PUNCT
ijtc-1600	92	38	including	include	VERB
ijtc-1600	92	39	those	those	PRON
ijtc-1600	92	40	held	hold	VERB
ijtc-1600	92	41	by	by	ADP
ijtc-1600	92	42	corporate	corporate	ADJ
ijtc-1600	92	43	entities	entity	NOUN
ijtc-1600	92	44	,	,	PUNCT
ijtc-1600	92	45	limited	limited	ADJ
ijtc-1600	92	46	partnerships	partnership	NOUN
ijtc-1600	92	47	,	,	PUNCT
ijtc-1600	92	48	and	and	CCONJ
ijtc-1600	92	49	other	other	ADJ
ijtc-1600	92	50	investment	investment	NOUN
ijtc-1600	92	51	vehicles	vehicle	NOUN
ijtc-1600	92	52	.	.	PUNCT
ijtc-1600	93	1	state	state	NOUN
ijtc-1600	93	2	and	and	CCONJ
ijtc-1600	93	3	local	local	ADJ
ijtc-1600	93	4	government	government	NOUN
ijtc-1600	93	5	securities	security	NOUN
ijtc-1600	93	6	:	:	PUNCT
ijtc-1600	93	7	they	they	PRON
ijtc-1600	93	8	are	be	AUX
ijtc-1600	93	9	bonds	bond	NOUN
ijtc-1600	93	10	and	and	CCONJ
ijtc-1600	93	11	sukuk	sukuk	NOUN
ijtc-1600	93	12	issued	issue	VERB
ijtc-1600	93	13	by	by	ADP
ijtc-1600	93	14	eligible	eligible	ADJ
ijtc-1600	93	15	state	state	NOUN
ijtc-1600	93	16	and	and	CCONJ
ijtc-1600	93	17	local	local	ADJ
ijtc-1600	93	18	governments	government	NOUN
ijtc-1600	93	19	or	or	CCONJ
ijtc-1600	93	20	their	their	PRON
ijtc-1600	93	21	agencies	agency	NOUN
ijtc-1600	93	22	or	or	CCONJ
ijtc-1600	93	23	wholly	wholly	ADV
ijtc-1600	93	24	owned	own	VERB
ijtc-1600	93	25	companies	company	NOUN
ijtc-1600	93	26	of	of	ADP
ijtc-1600	93	27	the	the	DET
ijtc-1600	93	28	state	state	NOUN
ijtc-1600	93	29	government	government	NOUN
ijtc-1600	93	30	,	,	PUNCT
ijtc-1600	93	31	provided	provide	VERB
ijtc-1600	93	32	that	that	SCONJ
ijtc-1600	93	33	such	such	ADJ
ijtc-1600	93	34	securities	security	NOUN
ijtc-1600	93	35	are	be	AUX
ijtc-1600	93	36	fully	fully	ADV
ijtc-1600	93	37	guaranteed	guarantee	VERB
ijtc-1600	93	38	by	by	ADP
ijtc-1600	93	39	irrevocable	irrevocable	ADJ
ijtc-1600	93	40	standing	standing	NOUN
ijtc-1600	93	41	payment	payment	NOUN
ijtc-1600	93	42	orders	order	NOUN
ijtc-1600	93	43	(	(	PUNCT
ijtc-1600	93	44	ispos	ispos	NOUN
ijtc-1600	93	45	)	)	PUNCT
ijtc-1600	93	46	or	or	CCONJ
ijtc-1600	93	47	external	external	ADJ
ijtc-1600	93	48	guarantees	guarantee	NOUN
ijtc-1600	93	49	by	by	ADP
ijtc-1600	93	50	eligible	eligible	ADJ
ijtc-1600	93	51	banks	bank	NOUN
ijtc-1600	93	52	or	or	CCONJ
ijtc-1600	93	53	development	development	NOUN
ijtc-1600	93	54	finance	finance	NOUN
ijtc-1600	93	55	institutions	institution	NOUN
ijtc-1600	93	56	with	with	ADP
ijtc-1600	93	57	a	a	DET
ijtc-1600	93	58	minimum	minimum	ADJ
ijtc-1600	93	59	credit	credit	NOUN
ijtc-1600	93	60	rating	rating	NOUN
ijtc-1600	93	61	of	of	ADP
ijtc-1600	93	62	‘	'	PUNCT
ijtc-1600	93	63	a	a	PRON
ijtc-1600	93	64	’	'	PUNCT
ijtc-1600	93	65	(	(	PUNCT
ijtc-1600	93	66	investment	investment	NOUN
ijtc-1600	93	67	and	and	CCONJ
ijtc-1600	93	68	securities	security	NOUN
ijtc-1600	93	69	act	act	VERB
ijtc-1600	93	70	2019	2019	NUM
ijtc-1600	93	71	)	)	PUNCT
ijtc-1600	93	72	.	.	PUNCT
ijtc-1600	94	1	corporate	corporate	ADJ
ijtc-1600	94	2	debt	debt	NOUN
ijtc-1600	94	3	securities	security	NOUN
ijtc-1600	94	4	:	:	PUNCT
ijtc-1600	94	5	they	they	PRON
ijtc-1600	94	6	are	be	AUX
ijtc-1600	94	7	bonds	bond	NOUN
ijtc-1600	94	8	,	,	PUNCT
ijtc-1600	94	9	debentures	debenture	NOUN
ijtc-1600	94	10	,	,	PUNCT
ijtc-1600	94	11	redeemable	redeemable	NOUN
ijtc-1600	94	12	/	/	SYM
ijtc-1600	94	13	convertible	convertible	ADJ
ijtc-1600	94	14	preference	preference	NOUN
ijtc-1600	94	15	shares	share	NOUN
ijtc-1600	94	16	,	,	PUNCT
ijtc-1600	94	17	and	and	CCONJ
ijtc-1600	94	18	other	other	ADJ
ijtc-1600	94	19	non	non	ADJ
ijtc-1600	94	20	-	-	ADJ
ijtc-1600	94	21	interest	interest	ADJ
ijtc-1600	94	22	-	-	PUNCT
ijtc-1600	94	23	compliant	compliant	NOUN
ijtc-1600	94	24	debt	debt	NOUN
ijtc-1600	94	25	instruments	instrument	NOUN
ijtc-1600	94	26	issued	issue	VERB
ijtc-1600	94	27	by	by	ADP
ijtc-1600	94	28	eligible	eligible	ADJ
ijtc-1600	94	29	listed	list	VERB
ijtc-1600	94	30	and	and	CCONJ
ijtc-1600	94	31	unlisted	unliste	VERB
ijtc-1600	94	32	corporate	corporate	ADJ
ijtc-1600	94	33	entities	entity	NOUN
ijtc-1600	94	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1600	94	35	the	the	DET
ijtc-1600	94	36	correlation	correlation	NOUN
ijtc-1600	94	37	of	of	ADP
ijtc-1600	94	38	investment	investment	NOUN
ijtc-1600	94	39	securities	security	NOUN
ijtc-1600	94	40	and	and	CCONJ
ijtc-1600	94	41	the	the	DET
ijtc-1600	94	42	returns	return	NOUN
ijtc-1600	94	43	of	of	ADP
ijtc-1600	94	44	pension	pension	NOUN
ijtc-1600	94	45	fund	fund	NOUN
ijtc-1600	94	46	administrators	administrator	NOUN
ijtc-1600	94	47	in	in	ADP
ijtc-1600	94	48	an	an	DET
ijtc-1600	94	49	emerging	emerge	VERB
ijtc-1600	94	50	economy	economy	NOUN
ijtc-1600	94	51	abdulrauf	abdulrauf	NOUN
ijtc-1600	94	52	and	and	CCONJ
ijtc-1600	94	53	gbadebo	gbadebo	PROPN
ijtc-1600	94	54	798	798	NUM
ijtc-1600	95	1	|	|	NOUN
ijtc-1600	95	2	ilomata	ilomata	PROPN
ijtc-1600	95	3	international	international	ADJ
ijtc-1600	95	4	journal	journal	NOUN
ijtc-1600	95	5	of	of	ADP
ijtc-1600	95	6	tax	tax	PROPN
ijtc-1600	95	7	&	&	CCONJ
ijtc-1600	95	8	accounting	accounting	PROPN
ijtc-1600	95	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	95	10	and	and	CCONJ
ijtc-1600	95	11	asset	asset	NOUN
ijtc-1600	95	12	-	-	PUNCT
ijtc-1600	95	13	backed	back	VERB
ijtc-1600	95	14	securities	security	NOUN
ijtc-1600	95	15	,	,	PUNCT
ijtc-1600	95	16	including	include	VERB
ijtc-1600	95	17	mortgage	mortgage	NOUN
ijtc-1600	95	18	bonds	bond	NOUN
ijtc-1600	95	19	,	,	PUNCT
ijtc-1600	95	20	mortgage	mortgage	NOUN
ijtc-1600	95	21	-	-	PUNCT
ijtc-1600	95	22	backed	back	VERB
ijtc-1600	95	23	securities	security	NOUN
ijtc-1600	95	24	,	,	PUNCT
ijtc-1600	95	25	and	and	CCONJ
ijtc-1600	95	26	infrastructure	infrastructure	NOUN
ijtc-1600	95	27	bonds	bond	NOUN
ijtc-1600	95	28	.	.	PUNCT
ijtc-1600	96	1	they	they	PRON
ijtc-1600	96	2	include	include	VERB
ijtc-1600	96	3	debt	debt	NOUN
ijtc-1600	96	4	securities	security	NOUN
ijtc-1600	96	5	issued	issue	VERB
ijtc-1600	96	6	by	by	ADP
ijtc-1600	96	7	corporate	corporate	ADJ
ijtc-1600	96	8	entities	entity	NOUN
ijtc-1600	96	9	and	and	CCONJ
ijtc-1600	96	10	guaranteed	guarantee	VERB
ijtc-1600	96	11	by	by	ADP
ijtc-1600	96	12	the	the	DET
ijtc-1600	96	13	governments	government	NOUN
ijtc-1600	96	14	.	.	PUNCT
ijtc-1600	97	1	quoted	quote	VERB
ijtc-1600	97	2	ordinary	ordinary	ADJ
ijtc-1600	97	3	shares	share	NOUN
ijtc-1600	97	4	are	be	AUX
ijtc-1600	97	5	ordinary	ordinary	ADJ
ijtc-1600	97	6	shares	share	NOUN
ijtc-1600	97	7	of	of	ADP
ijtc-1600	97	8	public	public	ADJ
ijtc-1600	97	9	limited	limited	ADJ
ijtc-1600	97	10	companies	company	NOUN
ijtc-1600	97	11	listed	list	VERB
ijtc-1600	97	12	or	or	CCONJ
ijtc-1600	97	13	proposed	propose	VERB
ijtc-1600	97	14	to	to	PART
ijtc-1600	97	15	be	be	AUX
ijtc-1600	97	16	listed	list	VERB
ijtc-1600	97	17	through	through	ADP
ijtc-1600	97	18	an	an	DET
ijtc-1600	97	19	initial	initial	ADJ
ijtc-1600	97	20	public	public	ADJ
ijtc-1600	97	21	offer	offer	NOUN
ijtc-1600	97	22	(	(	PUNCT
ijtc-1600	97	23	ipo	ipo	NOUN
ijtc-1600	97	24	)	)	PUNCT
ijtc-1600	97	25	on	on	ADP
ijtc-1600	97	26	a	a	DET
ijtc-1600	97	27	securities	security	NOUN
ijtc-1600	97	28	exchange	exchange	NOUN
ijtc-1600	97	29	.	.	PUNCT
ijtc-1600	98	1	majorly	majorly	ADV
ijtc-1600	98	2	,	,	PUNCT
ijtc-1600	98	3	investment	investment	NOUN
ijtc-1600	98	4	in	in	ADP
ijtc-1600	98	5	shares	share	NOUN
ijtc-1600	98	6	is	be	AUX
ijtc-1600	98	7	done	do	VERB
ijtc-1600	98	8	in	in	ADP
ijtc-1600	98	9	existing	exist	VERB
ijtc-1600	98	10	securities	security	NOUN
ijtc-1600	98	11	bought	buy	VERB
ijtc-1600	98	12	and	and	CCONJ
ijtc-1600	98	13	sold	sell	VERB
ijtc-1600	98	14	in	in	ADP
ijtc-1600	98	15	secondary	secondary	ADJ
ijtc-1600	98	16	markets	market	NOUN
ijtc-1600	98	17	,	,	PUNCT
ijtc-1600	98	18	and	and	CCONJ
ijtc-1600	98	19	it	it	PRON
ijtc-1600	98	20	is	be	AUX
ijtc-1600	98	21	meant	mean	VERB
ijtc-1600	98	22	for	for	ADP
ijtc-1600	98	23	long	long	ADJ
ijtc-1600	98	24	-	-	PUNCT
ijtc-1600	98	25	term	term	NOUN
ijtc-1600	98	26	investment	investment	NOUN
ijtc-1600	98	27	(	(	PUNCT
ijtc-1600	98	28	pencom	pencom	X
ijtc-1600	98	29	,	,	PUNCT
ijtc-1600	98	30	2019	2019	NUM
ijtc-1600	98	31	)	)	PUNCT
ijtc-1600	98	32	.	.	PUNCT
ijtc-1600	99	1	research	research	NOUN
ijtc-1600	99	2	framework	framework	NOUN
ijtc-1600	99	3	the	the	DET
ijtc-1600	99	4	study	study	NOUN
ijtc-1600	99	5	's	's	PART
ijtc-1600	99	6	empirical	empirical	ADJ
ijtc-1600	99	7	method	method	NOUN
ijtc-1600	99	8	hinges	hinge	NOUN
ijtc-1600	99	9	on	on	ADP
ijtc-1600	99	10	the	the	DET
ijtc-1600	99	11	agency	agency	NOUN
ijtc-1600	99	12	theory	theory	NOUN
ijtc-1600	99	13	's	's	PART
ijtc-1600	99	14	theoretical	theoretical	ADJ
ijtc-1600	99	15	construct	construct	NOUN
ijtc-1600	99	16	.	.	PUNCT
ijtc-1600	100	1	the	the	DET
ijtc-1600	100	2	theory	theory	NOUN
ijtc-1600	100	3	from	from	ADP
ijtc-1600	100	4	jensen	jensen	PROPN
ijtc-1600	100	5	and	and	CCONJ
ijtc-1600	100	6	meckling	meckling	NOUN
ijtc-1600	100	7	(	(	PUNCT
ijtc-1600	100	8	1976	1976	NUM
ijtc-1600	100	9	)	)	PUNCT
ijtc-1600	100	10	conjects	conject	VERB
ijtc-1600	100	11	how	how	SCONJ
ijtc-1600	100	12	the	the	DET
ijtc-1600	100	13	relationship	relationship	NOUN
ijtc-1600	100	14	between	between	ADP
ijtc-1600	100	15	agents	agent	NOUN
ijtc-1600	100	16	,	,	PUNCT
ijtc-1600	100	17	such	such	ADJ
ijtc-1600	100	18	as	as	ADP
ijtc-1600	100	19	the	the	DET
ijtc-1600	100	20	company	company	NOUN
ijtc-1600	100	21	executives	executive	NOUN
ijtc-1600	100	22	and	and	CCONJ
ijtc-1600	100	23	managers	manager	NOUN
ijtc-1600	100	24	,	,	PUNCT
ijtc-1600	100	25	and	and	CCONJ
ijtc-1600	100	26	their	their	PRON
ijtc-1600	100	27	principals	principal	NOUN
ijtc-1600	100	28	,	,	PUNCT
ijtc-1600	100	29	such	such	ADJ
ijtc-1600	100	30	as	as	ADP
ijtc-1600	100	31	shareholders	shareholder	NOUN
ijtc-1600	100	32	,	,	PUNCT
ijtc-1600	100	33	can	can	AUX
ijtc-1600	100	34	be	be	AUX
ijtc-1600	100	35	tapped	tap	VERB
ijtc-1600	100	36	to	to	PART
ijtc-1600	100	37	govern	govern	VERB
ijtc-1600	100	38	a	a	DET
ijtc-1600	100	39	corporation	corporation	NOUN
ijtc-1600	100	40	to	to	PART
ijtc-1600	100	41	realize	realize	VERB
ijtc-1600	100	42	its	its	PRON
ijtc-1600	100	43	efficiency	efficiency	NOUN
ijtc-1600	100	44	.	.	PUNCT
ijtc-1600	101	1	the	the	DET
ijtc-1600	101	2	theory	theory	NOUN
ijtc-1600	101	3	is	be	AUX
ijtc-1600	101	4	essential	essential	ADJ
ijtc-1600	101	5	because	because	SCONJ
ijtc-1600	101	6	decisions	decision	NOUN
ijtc-1600	101	7	made	make	VERB
ijtc-1600	101	8	by	by	ADP
ijtc-1600	101	9	the	the	DET
ijtc-1600	101	10	agent	agent	NOUN
ijtc-1600	101	11	regarding	regard	VERB
ijtc-1600	101	12	contributions	contribution	NOUN
ijtc-1600	101	13	,	,	PUNCT
ijtc-1600	101	14	asset	asset	NOUN
ijtc-1600	101	15	allocations	allocation	NOUN
ijtc-1600	101	16	,	,	PUNCT
ijtc-1600	101	17	and	and	CCONJ
ijtc-1600	101	18	risk	risk	NOUN
ijtc-1600	101	19	preferences	preference	NOUN
ijtc-1600	101	20	impact	impact	VERB
ijtc-1600	101	21	its	its	PRON
ijtc-1600	101	22	financial	financial	ADJ
ijtc-1600	101	23	performance	performance	NOUN
ijtc-1600	101	24	.	.	PUNCT
ijtc-1600	102	1	interest	interest	NOUN
ijtc-1600	102	2	in	in	ADP
ijtc-1600	102	3	agency	agency	NOUN
ijtc-1600	102	4	relations	relation	NOUN
ijtc-1600	102	5	became	become	VERB
ijtc-1600	102	6	more	more	ADV
ijtc-1600	102	7	prominent	prominent	ADJ
ijtc-1600	102	8	for	for	ADP
ijtc-1600	102	9	many	many	ADJ
ijtc-1600	102	10	large	large	ADJ
ijtc-1600	102	11	corporations	corporation	NOUN
ijtc-1600	102	12	,	,	PUNCT
ijtc-1600	102	13	where	where	SCONJ
ijtc-1600	102	14	many	many	ADJ
ijtc-1600	102	15	agents	agent	NOUN
ijtc-1600	102	16	seek	seek	VERB
ijtc-1600	102	17	other	other	ADJ
ijtc-1600	102	18	goals	goal	NOUN
ijtc-1600	102	19	that	that	SCONJ
ijtc-1600	102	20	conflict	conflict	NOUN
ijtc-1600	102	21	with	with	ADP
ijtc-1600	102	22	their	their	PRON
ijtc-1600	102	23	principals	principal	NOUN
ijtc-1600	102	24	’	’	PART
ijtc-1600	102	25	profit	profit	NOUN
ijtc-1600	102	26	-	-	PUNCT
ijtc-1600	102	27	maximizing	maximize	VERB
ijtc-1600	102	28	aim	aim	NOUN
ijtc-1600	102	29	and	and	CCONJ
ijtc-1600	102	30	lead	lead	VERB
ijtc-1600	102	31	to	to	ADP
ijtc-1600	102	32	agency	agency	NOUN
ijtc-1600	102	33	conflict	conflict	NOUN
ijtc-1600	102	34	.	.	PUNCT
ijtc-1600	103	1	this	this	DET
ijtc-1600	103	2	problem	problem	NOUN
ijtc-1600	103	3	is	be	AUX
ijtc-1600	103	4	addressed	address	VERB
ijtc-1600	103	5	by	by	ADP
ijtc-1600	103	6	developing	develop	VERB
ijtc-1600	103	7	a	a	DET
ijtc-1600	103	8	framework	framework	NOUN
ijtc-1600	103	9	between	between	ADP
ijtc-1600	103	10	principals	principal	NOUN
ijtc-1600	103	11	and	and	CCONJ
ijtc-1600	103	12	agents	agent	NOUN
ijtc-1600	103	13	and	and	CCONJ
ijtc-1600	103	14	identifying	identify	VERB
ijtc-1600	103	15	ways	way	NOUN
ijtc-1600	103	16	to	to	PART
ijtc-1600	103	17	align	align	VERB
ijtc-1600	103	18	their	their	PRON
ijtc-1600	103	19	interests	interest	NOUN
ijtc-1600	103	20	through	through	ADP
ijtc-1600	103	21	incentive	incentive	NOUN
ijtc-1600	103	22	mechanisms	mechanism	NOUN
ijtc-1600	103	23	,	,	PUNCT
ijtc-1600	103	24	such	such	ADJ
ijtc-1600	103	25	as	as	ADP
ijtc-1600	103	26	performance	performance	NOUN
ijtc-1600	103	27	-	-	PUNCT
ijtc-1600	103	28	based	base	VERB
ijtc-1600	103	29	compensation	compensation	NOUN
ijtc-1600	103	30	,	,	PUNCT
ijtc-1600	103	31	that	that	PRON
ijtc-1600	103	32	motivate	motivate	VERB
ijtc-1600	103	33	agents	agent	NOUN
ijtc-1600	103	34	to	to	PART
ijtc-1600	103	35	act	act	VERB
ijtc-1600	103	36	in	in	ADP
ijtc-1600	103	37	the	the	DET
ijtc-1600	103	38	best	good	ADJ
ijtc-1600	103	39	interests	interest	NOUN
ijtc-1600	103	40	of	of	ADP
ijtc-1600	103	41	the	the	DET
ijtc-1600	103	42	principal	principal	NOUN
ijtc-1600	103	43	and	and	CCONJ
ijtc-1600	103	44	to	to	PART
ijtc-1600	103	45	align	align	VERB
ijtc-1600	103	46	interests	interest	NOUN
ijtc-1600	103	47	through	through	ADP
ijtc-1600	103	48	monitoring	monitor	VERB
ijtc-1600	103	49	mechanisms	mechanism	NOUN
ijtc-1600	103	50	,	,	PUNCT
ijtc-1600	103	51	such	such	ADJ
ijtc-1600	103	52	as	as	ADP
ijtc-1600	103	53	auditing	auditing	NOUN
ijtc-1600	103	54	that	that	PRON
ijtc-1600	103	55	provide	provide	VERB
ijtc-1600	103	56	principals	principal	NOUN
ijtc-1600	103	57	with	with	ADP
ijtc-1600	103	58	periodic	periodic	ADJ
ijtc-1600	103	59	information	information	NOUN
ijtc-1600	103	60	.	.	PUNCT
ijtc-1600	104	1	in	in	ADP
ijtc-1600	104	2	the	the	DET
ijtc-1600	104	3	pfa	pfa	NOUN
ijtc-1600	104	4	context	context	NOUN
ijtc-1600	104	5	,	,	PUNCT
ijtc-1600	104	6	the	the	DET
ijtc-1600	104	7	pensioners	pensioner	NOUN
ijtc-1600	104	8	and	and	CCONJ
ijtc-1600	104	9	sponsoring	sponsor	VERB
ijtc-1600	104	10	firms	firm	NOUN
ijtc-1600	104	11	are	be	AUX
ijtc-1600	104	12	the	the	DET
ijtc-1600	104	13	principal	principal	NOUN
ijtc-1600	104	14	,	,	PUNCT
ijtc-1600	104	15	while	while	SCONJ
ijtc-1600	104	16	agents	agent	NOUN
ijtc-1600	104	17	are	be	AUX
ijtc-1600	104	18	the	the	DET
ijtc-1600	104	19	pfas	pfas	NOUN
ijtc-1600	104	20	.	.	PUNCT
ijtc-1600	105	1	some	some	DET
ijtc-1600	105	2	authors	author	NOUN
ijtc-1600	105	3	should	should	AUX
ijtc-1600	105	4	align	align	VERB
ijtc-1600	105	5	the	the	DET
ijtc-1600	105	6	relationship	relationship	NOUN
ijtc-1600	105	7	with	with	ADP
ijtc-1600	105	8	modern	modern	ADJ
ijtc-1600	105	9	portfolio	portfolio	NOUN
ijtc-1600	105	10	theory	theory	NOUN
ijtc-1600	105	11	(	(	PUNCT
ijtc-1600	105	12	mpt	mpt	PROPN
ijtc-1600	105	13	)	)	PUNCT
ijtc-1600	105	14	,	,	PUNCT
ijtc-1600	105	15	especially	especially	ADV
ijtc-1600	105	16	in	in	ADP
ijtc-1600	105	17	pfas	pfas	NOUN
ijtc-1600	105	18	(	(	PUNCT
ijtc-1600	105	19	wambui	wambui	ADJ
ijtc-1600	105	20	,	,	PUNCT
ijtc-1600	105	21	2021	2021	NUM
ijtc-1600	105	22	)	)	PUNCT
ijtc-1600	105	23	.	.	PUNCT
ijtc-1600	106	1	the	the	DET
ijtc-1600	106	2	mpt	mpt	PROPN
ijtc-1600	106	3	,	,	PUNCT
ijtc-1600	106	4	from	from	ADP
ijtc-1600	106	5	markowitz	markowitz	PROPN
ijtc-1600	106	6	(	(	PUNCT
ijtc-1600	106	7	1952	1952	NUM
ijtc-1600	106	8	)	)	PUNCT
ijtc-1600	106	9	,	,	PUNCT
ijtc-1600	106	10	is	be	AUX
ijtc-1600	106	11	an	an	DET
ijtc-1600	106	12	investment	investment	NOUN
ijtc-1600	106	13	-	-	PUNCT
ijtc-1600	106	14	based	base	VERB
ijtc-1600	106	15	theory	theory	NOUN
ijtc-1600	106	16	that	that	PRON
ijtc-1600	106	17	states	state	VERB
ijtc-1600	106	18	that	that	SCONJ
ijtc-1600	106	19	risk	risk	NOUN
ijtc-1600	106	20	and	and	CCONJ
ijtc-1600	106	21	reward	reward	NOUN
ijtc-1600	106	22	are	be	AUX
ijtc-1600	106	23	inherent	inherent	ADJ
ijtc-1600	106	24	in	in	ADP
ijtc-1600	106	25	all	all	DET
ijtc-1600	106	26	investing	invest	VERB
ijtc-1600	106	27	options	option	NOUN
ijtc-1600	106	28	.	.	PUNCT
ijtc-1600	107	1	it	it	PRON
ijtc-1600	107	2	is	be	AUX
ijtc-1600	107	3	based	base	VERB
ijtc-1600	107	4	on	on	ADP
ijtc-1600	107	5	the	the	DET
ijtc-1600	107	6	premise	premise	NOUN
ijtc-1600	107	7	that	that	SCONJ
ijtc-1600	107	8	investors	investor	NOUN
ijtc-1600	107	9	are	be	AUX
ijtc-1600	107	10	rational	rational	ADJ
ijtc-1600	107	11	and	and	CCONJ
ijtc-1600	107	12	risk	risk	NOUN
ijtc-1600	107	13	-	-	PUNCT
ijtc-1600	107	14	averse	averse	ADJ
ijtc-1600	107	15	,	,	PUNCT
ijtc-1600	107	16	and	and	CCONJ
ijtc-1600	107	17	when	when	SCONJ
ijtc-1600	107	18	faced	face	VERB
ijtc-1600	107	19	with	with	ADP
ijtc-1600	107	20	two	two	NUM
ijtc-1600	107	21	investments	investment	NOUN
ijtc-1600	107	22	and	and	CCONJ
ijtc-1600	107	23	securities	security	NOUN
ijtc-1600	107	24	that	that	PRON
ijtc-1600	107	25	offer	offer	VERB
ijtc-1600	107	26	the	the	DET
ijtc-1600	107	27	same	same	ADJ
ijtc-1600	107	28	expected	expect	VERB
ijtc-1600	107	29	return	return	NOUN
ijtc-1600	107	30	,	,	PUNCT
ijtc-1600	107	31	the	the	DET
ijtc-1600	107	32	investor	investor	NOUN
ijtc-1600	107	33	will	will	AUX
ijtc-1600	107	34	go	go	VERB
ijtc-1600	107	35	for	for	ADP
ijtc-1600	107	36	the	the	DET
ijtc-1600	107	37	less	less	ADV
ijtc-1600	107	38	risky	risky	ADJ
ijtc-1600	107	39	one	one	NUM
ijtc-1600	107	40	.	.	PUNCT
ijtc-1600	108	1	conversely	conversely	ADV
ijtc-1600	108	2	,	,	PUNCT
ijtc-1600	108	3	investors	investor	NOUN
ijtc-1600	108	4	who	who	PRON
ijtc-1600	108	5	want	want	VERB
ijtc-1600	108	6	higher	high	ADJ
ijtc-1600	108	7	expected	expect	VERB
ijtc-1600	108	8	returns	return	NOUN
ijtc-1600	108	9	pursue	pursue	VERB
ijtc-1600	108	10	such	such	ADJ
ijtc-1600	108	11	at	at	ADP
ijtc-1600	108	12	the	the	DET
ijtc-1600	108	13	expense	expense	NOUN
ijtc-1600	108	14	of	of	ADP
ijtc-1600	108	15	more	more	ADJ
ijtc-1600	108	16	risk	risk	NOUN
ijtc-1600	108	17	.	.	PUNCT
ijtc-1600	109	1	the	the	DET
ijtc-1600	109	2	theory	theory	NOUN
ijtc-1600	109	3	proposes	propose	VERB
ijtc-1600	109	4	the	the	DET
ijtc-1600	109	5	diversification	diversification	NOUN
ijtc-1600	109	6	of	of	ADP
ijtc-1600	109	7	securities	security	NOUN
ijtc-1600	109	8	by	by	ADP
ijtc-1600	109	9	constructing	construct	VERB
ijtc-1600	109	10	a	a	DET
ijtc-1600	109	11	diversified	diversified	ADJ
ijtc-1600	109	12	portfolio	portfolio	NOUN
ijtc-1600	109	13	of	of	ADP
ijtc-1600	109	14	assets	asset	NOUN
ijtc-1600	109	15	with	with	ADP
ijtc-1600	109	16	varying	vary	VERB
ijtc-1600	109	17	degrees	degree	NOUN
ijtc-1600	109	18	of	of	ADP
ijtc-1600	109	19	risk	risk	NOUN
ijtc-1600	109	20	and	and	CCONJ
ijtc-1600	109	21	return	return	NOUN
ijtc-1600	109	22	.	.	PUNCT
ijtc-1600	110	1	investors	investor	NOUN
ijtc-1600	110	2	can	can	AUX
ijtc-1600	110	3	achieve	achieve	VERB
ijtc-1600	110	4	higher	high	ADJ
ijtc-1600	110	5	returns	return	NOUN
ijtc-1600	110	6	for	for	ADP
ijtc-1600	110	7	a	a	DET
ijtc-1600	110	8	given	give	VERB
ijtc-1600	110	9	level	level	NOUN
ijtc-1600	110	10	of	of	ADP
ijtc-1600	110	11	risk	risk	NOUN
ijtc-1600	110	12	.	.	PUNCT
ijtc-1600	111	1	the	the	DET
ijtc-1600	111	2	mpt	mpt	NOUN
ijtc-1600	111	3	advocates	advocate	VERB
ijtc-1600	111	4	for	for	SCONJ
ijtc-1600	111	5	investors	investor	NOUN
ijtc-1600	111	6	to	to	PART
ijtc-1600	111	7	pick	pick	VERB
ijtc-1600	111	8	stability	stability	NOUN
ijtc-1600	111	9	over	over	ADP
ijtc-1600	111	10	high	high	ADJ
ijtc-1600	111	11	return	return	NOUN
ijtc-1600	111	12	,	,	PUNCT
ijtc-1600	111	13	showing	show	VERB
ijtc-1600	111	14	that	that	SCONJ
ijtc-1600	111	15	the	the	DET
ijtc-1600	111	16	portfolio	portfolio	NOUN
ijtc-1600	111	17	's	's	PART
ijtc-1600	111	18	performance	performance	NOUN
ijtc-1600	111	19	is	be	AUX
ijtc-1600	111	20	more	more	ADV
ijtc-1600	111	21	important	important	ADJ
ijtc-1600	111	22	than	than	ADP
ijtc-1600	111	23	individual	individual	ADJ
ijtc-1600	111	24	stock	stock	NOUN
ijtc-1600	111	25	(	(	PUNCT
ijtc-1600	111	26	jingchen	jingchen	PROPN
ijtc-1600	111	27	&	&	CCONJ
ijtc-1600	111	28	juntai	juntai	PROPN
ijtc-1600	111	29	,	,	PUNCT
ijtc-1600	111	30	2022	2022	NUM
ijtc-1600	111	31	)	)	PUNCT
ijtc-1600	111	32	.	.	PUNCT
ijtc-1600	112	1	the	the	DET
ijtc-1600	112	2	investor	investor	NOUN
ijtc-1600	112	3	will	will	AUX
ijtc-1600	112	4	have	have	VERB
ijtc-1600	112	5	various	various	ADJ
ijtc-1600	112	6	options	option	NOUN
ijtc-1600	112	7	for	for	ADP
ijtc-1600	112	8	assets	asset	NOUN
ijtc-1600	112	9	that	that	PRON
ijtc-1600	112	10	will	will	AUX
ijtc-1600	112	11	be	be	AUX
ijtc-1600	112	12	included	include	VERB
ijtc-1600	112	13	in	in	ADP
ijtc-1600	112	14	the	the	DET
ijtc-1600	112	15	portfolio	portfolio	NOUN
ijtc-1600	112	16	,	,	PUNCT
ijtc-1600	112	17	considering	consider	VERB
ijtc-1600	112	18	that	that	SCONJ
ijtc-1600	112	19	when	when	SCONJ
ijtc-1600	112	20	assets	asset	NOUN
ijtc-1600	112	21	in	in	ADP
ijtc-1600	112	22	a	a	DET
ijtc-1600	112	23	portfolio	portfolio	NOUN
ijtc-1600	112	24	are	be	AUX
ijtc-1600	112	25	joined	join	VERB
ijtc-1600	112	26	,	,	PUNCT
ijtc-1600	112	27	they	they	PRON
ijtc-1600	112	28	build	build	VERB
ijtc-1600	112	29	an	an	DET
ijtc-1600	112	30	efficient	efficient	ADJ
ijtc-1600	112	31	frontier	frontier	NOUN
ijtc-1600	112	32	portfolio	portfolio	NOUN
ijtc-1600	112	33	with	with	ADP
ijtc-1600	112	34	a	a	DET
ijtc-1600	112	35	set	set	NOUN
ijtc-1600	112	36	of	of	ADP
ijtc-1600	112	37	portfolios	portfolio	NOUN
ijtc-1600	112	38	that	that	PRON
ijtc-1600	112	39	offer	offer	VERB
ijtc-1600	112	40	the	the	DET
ijtc-1600	112	41	highest	high	ADJ
ijtc-1600	112	42	expected	expect	VERB
ijtc-1600	112	43	returns	return	NOUN
ijtc-1600	112	44	.	.	PUNCT
ijtc-1600	113	1	the	the	DET
ijtc-1600	113	2	risk	risk	NOUN
ijtc-1600	113	3	of	of	ADP
ijtc-1600	113	4	an	an	DET
ijtc-1600	113	5	individual	individual	ADJ
ijtc-1600	113	6	asset	asset	NOUN
ijtc-1600	113	7	is	be	AUX
ijtc-1600	113	8	not	not	PART
ijtc-1600	113	9	as	as	ADV
ijtc-1600	113	10	vital	vital	ADJ
ijtc-1600	113	11	as	as	ADP
ijtc-1600	113	12	the	the	DET
ijtc-1600	113	13	overall	overall	ADJ
ijtc-1600	113	14	portfolio	portfolio	NOUN
ijtc-1600	113	15	's	's	PART
ijtc-1600	113	16	risk	risk	NOUN
ijtc-1600	113	17	if	if	SCONJ
ijtc-1600	113	18	the	the	DET
ijtc-1600	113	19	assets	asset	NOUN
ijtc-1600	113	20	are	be	AUX
ijtc-1600	113	21	diversified	diversify	VERB
ijtc-1600	113	22	and	and	CCONJ
ijtc-1600	113	23	uncorrelated	uncorrelated	ADJ
ijtc-1600	113	24	.	.	PUNCT
ijtc-1600	114	1	in	in	ADP
ijtc-1600	114	2	the	the	DET
ijtc-1600	114	3	pfa	pfa	NOUN
ijtc-1600	114	4	context	context	NOUN
ijtc-1600	114	5	,	,	PUNCT
ijtc-1600	114	6	pension	pension	NOUN
ijtc-1600	114	7	managers	manager	NOUN
ijtc-1600	114	8	can	can	AUX
ijtc-1600	114	9	construct	construct	VERB
ijtc-1600	114	10	a	a	DET
ijtc-1600	114	11	well	well	ADV
ijtc-1600	114	12	-	-	PUNCT
ijtc-1600	114	13	diversified	diversify	VERB
ijtc-1600	114	14	portfolio	portfolio	NOUN
ijtc-1600	114	15	and	and	CCONJ
ijtc-1600	114	16	make	make	VERB
ijtc-1600	114	17	informed	informed	ADJ
ijtc-1600	114	18	investment	investment	NOUN
ijtc-1600	114	19	decisions	decision	NOUN
ijtc-1600	114	20	that	that	PRON
ijtc-1600	114	21	achieve	achieve	VERB
ijtc-1600	114	22	investment	investment	NOUN
ijtc-1600	114	23	objectives	objective	NOUN
ijtc-1600	114	24	while	while	SCONJ
ijtc-1600	114	25	minimizing	minimize	VERB
ijtc-1600	114	26	risk	risk	NOUN
ijtc-1600	114	27	.	.	PUNCT
ijtc-1600	115	1	based	base	VERB
ijtc-1600	115	2	on	on	ADP
ijtc-1600	115	3	this	this	PRON
ijtc-1600	115	4	,	,	PUNCT
ijtc-1600	115	5	the	the	DET
ijtc-1600	115	6	paper	paper	NOUN
ijtc-1600	115	7	construes	construe	VERB
ijtc-1600	115	8	four	four	NUM
ijtc-1600	115	9	hypotheses	hypothesis	NOUN
ijtc-1600	115	10	:	:	PUNCT
ijtc-1600	115	11	1	1	X
ijtc-1600	115	12	.	.	X
ijtc-1600	115	13	there	there	PRON
ijtc-1600	115	14	is	be	VERB
ijtc-1600	115	15	no	no	DET
ijtc-1600	115	16	significant	significant	ADJ
ijtc-1600	115	17	correlation	correlation	NOUN
ijtc-1600	115	18	between	between	ADP
ijtc-1600	115	19	investments	investment	NOUN
ijtc-1600	115	20	in	in	ADP
ijtc-1600	115	21	money	money	NOUN
ijtc-1600	115	22	market	market	NOUN
ijtc-1600	115	23	securities	security	NOUN
ijtc-1600	115	24	and	and	CCONJ
ijtc-1600	115	25	pension	pension	NOUN
ijtc-1600	115	26	fund	fund	NOUN
ijtc-1600	115	27	financial	financial	ADJ
ijtc-1600	115	28	performance	performance	NOUN
ijtc-1600	115	29	.	.	PUNCT
ijtc-1600	116	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1600	116	2	the	the	DET
ijtc-1600	116	3	correlation	correlation	NOUN
ijtc-1600	116	4	of	of	ADP
ijtc-1600	116	5	investment	investment	NOUN
ijtc-1600	116	6	securities	security	NOUN
ijtc-1600	116	7	and	and	CCONJ
ijtc-1600	116	8	the	the	DET
ijtc-1600	116	9	returns	return	NOUN
ijtc-1600	116	10	of	of	ADP
ijtc-1600	116	11	pension	pension	NOUN
ijtc-1600	116	12	fund	fund	NOUN
ijtc-1600	116	13	administrators	administrator	NOUN
ijtc-1600	116	14	in	in	ADP
ijtc-1600	116	15	an	an	DET
ijtc-1600	116	16	emerging	emerge	VERB
ijtc-1600	116	17	economy	economy	NOUN
ijtc-1600	116	18	abdulrauf	abdulrauf	NOUN
ijtc-1600	116	19	and	and	CCONJ
ijtc-1600	116	20	gbadebo	gbadebo	PROPN
ijtc-1600	116	21	799	799	NUM
ijtc-1600	116	22	|	|	ADV
ijtc-1600	116	23	ilomata	ilomata	PROPN
ijtc-1600	116	24	international	international	ADJ
ijtc-1600	116	25	journal	journal	NOUN
ijtc-1600	116	26	of	of	ADP
ijtc-1600	116	27	tax	tax	PROPN
ijtc-1600	116	28	&	&	CCONJ
ijtc-1600	116	29	accounting	accounting	NOUN
ijtc-1600	116	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	116	31	2	2	NUM
ijtc-1600	116	32	.	.	PUNCT
ijtc-1600	117	1	there	there	PRON
ijtc-1600	117	2	is	be	VERB
ijtc-1600	117	3	no	no	DET
ijtc-1600	117	4	significant	significant	ADJ
ijtc-1600	117	5	correlation	correlation	NOUN
ijtc-1600	117	6	between	between	ADP
ijtc-1600	117	7	the	the	DET
ijtc-1600	117	8	investment	investment	NOUN
ijtc-1600	117	9	in	in	ADP
ijtc-1600	117	10	the	the	DET
ijtc-1600	117	11	government	government	NOUN
ijtc-1600	117	12	security	security	NOUN
ijtc-1600	117	13	investment	investment	NOUN
ijtc-1600	117	14	and	and	CCONJ
ijtc-1600	117	15	pension	pension	NOUN
ijtc-1600	117	16	funds	fund	NOUN
ijtc-1600	117	17	'	'	PART
ijtc-1600	117	18	financial	financial	ADJ
ijtc-1600	117	19	performance	performance	NOUN
ijtc-1600	117	20	.	.	PUNCT
ijtc-1600	118	1	3	3	X
ijtc-1600	118	2	.	.	X
ijtc-1600	118	3	there	there	PRON
ijtc-1600	118	4	is	be	VERB
ijtc-1600	118	5	no	no	DET
ijtc-1600	118	6	significant	significant	ADJ
ijtc-1600	118	7	correlation	correlation	NOUN
ijtc-1600	118	8	between	between	ADP
ijtc-1600	118	9	the	the	DET
ijtc-1600	118	10	investment	investment	NOUN
ijtc-1600	118	11	in	in	ADP
ijtc-1600	118	12	private	private	ADJ
ijtc-1600	118	13	equity	equity	NOUN
ijtc-1600	118	14	funds	fund	NOUN
ijtc-1600	118	15	and	and	CCONJ
ijtc-1600	118	16	the	the	DET
ijtc-1600	118	17	financial	financial	ADJ
ijtc-1600	118	18	performance	performance	NOUN
ijtc-1600	118	19	of	of	ADP
ijtc-1600	118	20	pension	pension	NOUN
ijtc-1600	118	21	funds	fund	NOUN
ijtc-1600	118	22	.	.	PUNCT
ijtc-1600	119	1	4	4	X
ijtc-1600	119	2	.	.	X
ijtc-1600	119	3	there	there	PRON
ijtc-1600	119	4	is	be	VERB
ijtc-1600	119	5	no	no	DET
ijtc-1600	119	6	significant	significant	ADJ
ijtc-1600	119	7	correlation	correlation	NOUN
ijtc-1600	119	8	between	between	ADP
ijtc-1600	119	9	mutual	mutual	ADJ
ijtc-1600	119	10	fund	fund	NOUN
ijtc-1600	119	11	investments	investment	NOUN
ijtc-1600	119	12	and	and	CCONJ
ijtc-1600	119	13	pension	pension	NOUN
ijtc-1600	119	14	fund	fund	NOUN
ijtc-1600	119	15	financial	financial	ADJ
ijtc-1600	119	16	performance	performance	NOUN
ijtc-1600	119	17	.	.	PUNCT
ijtc-1600	120	1	the	the	DET
ijtc-1600	120	2	other	other	ADJ
ijtc-1600	120	3	sections	section	NOUN
ijtc-1600	120	4	are	be	AUX
ijtc-1600	120	5	presented	present	VERB
ijtc-1600	120	6	as	as	SCONJ
ijtc-1600	120	7	follows	follow	VERB
ijtc-1600	120	8	:	:	PUNCT
ijtc-1600	120	9	section	section	NOUN
ijtc-1600	120	10	2	2	NUM
ijtc-1600	120	11	provides	provide	VERB
ijtc-1600	120	12	the	the	DET
ijtc-1600	120	13	method	method	NOUN
ijtc-1600	120	14	,	,	PUNCT
ijtc-1600	120	15	section	section	NOUN
ijtc-1600	120	16	3	3	NUM
ijtc-1600	120	17	presents	present	VERB
ijtc-1600	120	18	the	the	DET
ijtc-1600	120	19	outcomes	outcome	NOUN
ijtc-1600	120	20	,	,	PUNCT
ijtc-1600	120	21	and	and	CCONJ
ijtc-1600	120	22	section	section	NOUN
ijtc-1600	120	23	4	4	NUM
ijtc-1600	120	24	closes	close	NOUN
ijtc-1600	120	25	.	.	PUNCT
ijtc-1600	121	1	method	method	VERB
ijtc-1600	121	2	the	the	DET
ijtc-1600	121	3	data	datum	NOUN
ijtc-1600	121	4	from	from	ADP
ijtc-1600	121	5	the	the	DET
ijtc-1600	121	6	annual	annual	ADJ
ijtc-1600	121	7	reports	report	NOUN
ijtc-1600	121	8	of	of	ADP
ijtc-1600	121	9	pencom	pencom	PROPN
ijtc-1600	121	10	involves	involve	VERB
ijtc-1600	121	11	information	information	NOUN
ijtc-1600	121	12	from	from	ADP
ijtc-1600	121	13	2007	2007	NUM
ijtc-1600	121	14	-	-	SYM
ijtc-1600	121	15	2021	2021	NUM
ijtc-1600	121	16	.	.	PUNCT
ijtc-1600	122	1	the	the	DET
ijtc-1600	122	2	year	year	NOUN
ijtc-1600	122	3	2007	2007	NUM
ijtc-1600	122	4	was	be	AUX
ijtc-1600	122	5	chosen	choose	VERB
ijtc-1600	122	6	as	as	ADP
ijtc-1600	122	7	the	the	DET
ijtc-1600	122	8	baseline	baseline	NOUN
ijtc-1600	122	9	since	since	SCONJ
ijtc-1600	122	10	the	the	DET
ijtc-1600	122	11	year	year	NOUN
ijtc-1600	122	12	already	already	ADV
ijtc-1600	122	13	accounts	account	VERB
ijtc-1600	122	14	for	for	ADP
ijtc-1600	122	15	the	the	DET
ijtc-1600	122	16	lag	lag	NOUN
ijtc-1600	122	17	that	that	PRON
ijtc-1600	122	18	ensures	ensure	VERB
ijtc-1600	122	19	the	the	DET
ijtc-1600	122	20	ramifications	ramification	NOUN
ijtc-1600	122	21	of	of	ADP
ijtc-1600	122	22	the	the	DET
ijtc-1600	122	23	potential	potential	ADJ
ijtc-1600	122	24	impact	impact	NOUN
ijtc-1600	122	25	of	of	ADP
ijtc-1600	122	26	the	the	DET
ijtc-1600	122	27	pra	pra	PROPN
ijtc-1600	122	28	.	.	PUNCT
ijtc-1600	123	1	the	the	DET
ijtc-1600	123	2	periods	period	NOUN
ijtc-1600	123	3	were	be	AUX
ijtc-1600	123	4	limited	limit	VERB
ijtc-1600	123	5	to	to	ADP
ijtc-1600	123	6	2021	2021	NUM
ijtc-1600	123	7	due	due	ADP
ijtc-1600	123	8	to	to	ADP
ijtc-1600	123	9	the	the	DET
ijtc-1600	123	10	unavailability	unavailability	NOUN
ijtc-1600	123	11	of	of	ADP
ijtc-1600	123	12	complete	complete	ADJ
ijtc-1600	123	13	information	information	NOUN
ijtc-1600	123	14	on	on	ADP
ijtc-1600	123	15	all	all	DET
ijtc-1600	123	16	variables	variable	NOUN
ijtc-1600	123	17	for	for	ADP
ijtc-1600	123	18	the	the	DET
ijtc-1600	123	19	periods	period	NOUN
ijtc-1600	123	20	after	after	ADV
ijtc-1600	123	21	.	.	PUNCT
ijtc-1600	124	1	the	the	DET
ijtc-1600	124	2	recapitalization	recapitalization	NOUN
ijtc-1600	124	3	exercise	exercise	NOUN
ijtc-1600	124	4	by	by	ADP
ijtc-1600	124	5	pencom	pencom	PROPN
ijtc-1600	124	6	requires	require	VERB
ijtc-1600	124	7	the	the	DET
ijtc-1600	124	8	pfa	pfa	NOUN
ijtc-1600	124	9	to	to	PART
ijtc-1600	124	10	have	have	VERB
ijtc-1600	124	11	operational	operational	ADJ
ijtc-1600	124	12	capital	capital	NOUN
ijtc-1600	124	13	based	base	VERB
ijtc-1600	124	14	on	on	ADP
ijtc-1600	124	15	n5	n5	PROPN
ijtc-1600	124	16	billion	billion	NUM
ijtc-1600	124	17	within	within	ADP
ijtc-1600	124	18	a	a	DET
ijtc-1600	124	19	12	12	NUM
ijtc-1600	124	20	-	-	PUNCT
ijtc-1600	124	21	month	month	NOUN
ijtc-1600	124	22	transition	transition	NOUN
ijtc-1600	124	23	period	period	NOUN
ijtc-1600	124	24	from	from	ADP
ijtc-1600	124	25	april	april	PROPN
ijtc-1600	124	26	27	27	NUM
ijtc-1600	124	27	,	,	PUNCT
ijtc-1600	124	28	2021	2021	NUM
ijtc-1600	124	29	,	,	PUNCT
ijtc-1600	124	30	to	to	ADP
ijtc-1600	124	31	april	april	PROPN
ijtc-1600	124	32	27	27	NUM
ijtc-1600	124	33	,	,	PUNCT
ijtc-1600	124	34	2022	2022	NUM
ijtc-1600	124	35	.	.	PUNCT
ijtc-1600	125	1	this	this	PRON
ijtc-1600	125	2	led	lead	VERB
ijtc-1600	125	3	to	to	ADP
ijtc-1600	125	4	the	the	DET
ijtc-1600	125	5	reduction	reduction	NOUN
ijtc-1600	125	6	of	of	ADP
ijtc-1600	125	7	the	the	DET
ijtc-1600	125	8	pfas	pfas	NOUN
ijtc-1600	125	9	from	from	ADP
ijtc-1600	125	10	22	22	NUM
ijtc-1600	125	11	to	to	PART
ijtc-1600	125	12	20	20	NUM
ijtc-1600	125	13	.	.	PUNCT
ijtc-1600	126	1	table	table	NOUN
ijtc-1600	126	2	1	1	NUM
ijtc-1600	126	3	offers	offer	VERB
ijtc-1600	126	4	a	a	DET
ijtc-1600	126	5	list	list	NOUN
ijtc-1600	126	6	of	of	ADP
ijtc-1600	126	7	the	the	DET
ijtc-1600	126	8	20	20	NUM
ijtc-1600	126	9	licensed	licensed	ADJ
ijtc-1600	126	10	pfas	pfas	NOUN
ijtc-1600	126	11	.	.	PUNCT
ijtc-1600	127	1	the	the	DET
ijtc-1600	127	2	literature	literature	NOUN
ijtc-1600	127	3	measures	measure	VERB
ijtc-1600	127	4	financial	financial	ADJ
ijtc-1600	127	5	performance	performance	NOUN
ijtc-1600	127	6	through	through	ADP
ijtc-1600	127	7	different	different	ADJ
ijtc-1600	127	8	approaches	approach	NOUN
ijtc-1600	127	9	,	,	PUNCT
ijtc-1600	127	10	including	include	VERB
ijtc-1600	127	11	return	return	NOUN
ijtc-1600	127	12	on	on	ADP
ijtc-1600	127	13	investment	investment	NOUN
ijtc-1600	127	14	(	(	PUNCT
ijtc-1600	127	15	gbadebo	gbadebo	NOUN
ijtc-1600	127	16	et	et	PROPN
ijtc-1600	127	17	al	al	PROPN
ijtc-1600	127	18	.	.	PROPN
ijtc-1600	127	19	,	,	PUNCT
ijtc-1600	127	20	2023	2023	NUM
ijtc-1600	127	21	;	;	PUNCT
ijtc-1600	127	22	igbekoyi	igbekoyi	PROPN
ijtc-1600	127	23	et	et	PROPN
ijtc-1600	127	24	al	al	PROPN
ijtc-1600	127	25	.	.	PROPN
ijtc-1600	127	26	,	,	PUNCT
ijtc-1600	127	27	2022	2022	NUM
ijtc-1600	127	28	)	)	PUNCT
ijtc-1600	127	29	,	,	PUNCT
ijtc-1600	127	30	expense	expense	NOUN
ijtc-1600	127	31	ratio	ratio	NOUN
ijtc-1600	127	32	(	(	PUNCT
ijtc-1600	127	33	wambui	wambui	NOUN
ijtc-1600	127	34	,	,	PUNCT
ijtc-1600	127	35	2021	2021	NUM
ijtc-1600	127	36	)	)	PUNCT
ijtc-1600	127	37	,	,	PUNCT
ijtc-1600	127	38	risk	risk	NOUN
ijtc-1600	127	39	-	-	PUNCT
ijtc-1600	127	40	adjusted	adjust	VERB
ijtc-1600	127	41	returns	return	NOUN
ijtc-1600	127	42	(	(	PUNCT
ijtc-1600	127	43	wambui	wambui	NOUN
ijtc-1600	127	44	,	,	PUNCT
ijtc-1600	127	45	2021	2021	NUM
ijtc-1600	127	46	)	)	PUNCT
ijtc-1600	127	47	,	,	PUNCT
ijtc-1600	127	48	liquidity	liquidity	NOUN
ijtc-1600	127	49	and	and	CCONJ
ijtc-1600	127	50	asset	asset	NOUN
ijtc-1600	127	51	allocation	allocation	NOUN
ijtc-1600	127	52	(	(	PUNCT
ijtc-1600	127	53	ogungbade	ogungbade	VERB
ijtc-1600	127	54	et	et	PROPN
ijtc-1600	127	55	al	al	PROPN
ijtc-1600	127	56	.	.	PROPN
ijtc-1600	127	57	,	,	PUNCT
ijtc-1600	127	58	2022	2022	NUM
ijtc-1600	127	59	)	)	PUNCT
ijtc-1600	127	60	.	.	PUNCT
ijtc-1600	128	1	we	we	PRON
ijtc-1600	128	2	use	use	VERB
ijtc-1600	128	3	the	the	DET
ijtc-1600	128	4	growth	growth	NOUN
ijtc-1600	128	5	rate	rate	NOUN
ijtc-1600	128	6	of	of	ADP
ijtc-1600	128	7	return	return	NOUN
ijtc-1600	128	8	on	on	ADP
ijtc-1600	128	9	investment	investment	NOUN
ijtc-1600	128	10	(	(	PUNCT
ijtc-1600	128	11	groi	groi	NOUN
ijtc-1600	128	12	)	)	PUNCT
ijtc-1600	128	13	computed	compute	VERB
ijtc-1600	128	14	by	by	ADP
ijtc-1600	128	15	dividing	divide	VERB
ijtc-1600	128	16	the	the	DET
ijtc-1600	128	17	net	net	ADJ
ijtc-1600	128	18	profit	profit	NOUN
ijtc-1600	128	19	by	by	ADP
ijtc-1600	128	20	total	total	ADJ
ijtc-1600	128	21	investment	investment	NOUN
ijtc-1600	128	22	multiplied	multiply	VERB
ijtc-1600	128	23	by	by	ADP
ijtc-1600	128	24	100	100	NUM
ijtc-1600	128	25	as	as	ADP
ijtc-1600	128	26	a	a	DET
ijtc-1600	128	27	measure	measure	NOUN
ijtc-1600	128	28	of	of	ADP
ijtc-1600	128	29	the	the	DET
ijtc-1600	128	30	financial	financial	ADJ
ijtc-1600	128	31	performance	performance	NOUN
ijtc-1600	128	32	of	of	ADP
ijtc-1600	128	33	pension	pension	NOUN
ijtc-1600	128	34	funds	fund	NOUN
ijtc-1600	128	35	.	.	PUNCT
ijtc-1600	129	1	although	although	SCONJ
ijtc-1600	129	2	the	the	DET
ijtc-1600	129	3	pencom	pencom	PROPN
ijtc-1600	129	4	investment	investment	NOUN
ijtc-1600	129	5	guideline	guideline	NOUN
ijtc-1600	129	6	offers	offer	VERB
ijtc-1600	129	7	a	a	DET
ijtc-1600	129	8	broad	broad	ADJ
ijtc-1600	129	9	range	range	NOUN
ijtc-1600	129	10	of	of	ADP
ijtc-1600	129	11	securities	security	NOUN
ijtc-1600	129	12	in	in	ADP
ijtc-1600	129	13	which	which	PRON
ijtc-1600	129	14	the	the	DET
ijtc-1600	129	15	pfas	pfas	NOUN
ijtc-1600	129	16	invest	invest	VERB
ijtc-1600	129	17	the	the	DET
ijtc-1600	129	18	pension	pension	NOUN
ijtc-1600	129	19	funds	fund	NOUN
ijtc-1600	129	20	.	.	PUNCT
ijtc-1600	130	1	the	the	DET
ijtc-1600	130	2	investments	investment	NOUN
ijtc-1600	130	3	are	be	AUX
ijtc-1600	130	4	the	the	DET
ijtc-1600	130	5	major	major	ADJ
ijtc-1600	130	6	ones	one	NOUN
ijtc-1600	130	7	often	often	ADV
ijtc-1600	130	8	undertaken	undertake	VERB
ijtc-1600	130	9	by	by	ADP
ijtc-1600	130	10	the	the	DET
ijtc-1600	130	11	pfas	pfas	NOUN
ijtc-1600	130	12	.	.	PUNCT
ijtc-1600	131	1	to	to	PART
ijtc-1600	131	2	ensure	ensure	VERB
ijtc-1600	131	3	a	a	DET
ijtc-1600	131	4	unified	unified	ADJ
ijtc-1600	131	5	scale	scale	NOUN
ijtc-1600	131	6	for	for	ADP
ijtc-1600	131	7	estimating	estimate	VERB
ijtc-1600	131	8	the	the	DET
ijtc-1600	131	9	correlation	correlation	NOUN
ijtc-1600	131	10	coefficients	coefficient	NOUN
ijtc-1600	131	11	,	,	PUNCT
ijtc-1600	131	12	we	we	PRON
ijtc-1600	131	13	use	use	VERB
ijtc-1600	131	14	the	the	DET
ijtc-1600	131	15	growth	growth	NOUN
ijtc-1600	131	16	rate	rate	NOUN
ijtc-1600	131	17	for	for	ADP
ijtc-1600	131	18	the	the	DET
ijtc-1600	131	19	security	security	NOUN
ijtc-1600	131	20	.	.	PUNCT
ijtc-1600	132	1	the	the	DET
ijtc-1600	132	2	growth	growth	NOUN
ijtc-1600	132	3	rate	rate	NOUN
ijtc-1600	132	4	for	for	ADP
ijtc-1600	132	5	the	the	DET
ijtc-1600	132	6	money	money	NOUN
ijtc-1600	132	7	market	market	NOUN
ijtc-1600	132	8	securities	security	NOUN
ijtc-1600	132	9	(	(	PUNCT
ijtc-1600	132	10	grmms	grmms	NOUN
ijtc-1600	132	11	)	)	PUNCT
ijtc-1600	132	12	is	be	AUX
ijtc-1600	132	13	computed	compute	VERB
ijtc-1600	132	14	as	as	ADP
ijtc-1600	132	15	the	the	DET
ijtc-1600	132	16	percentage	percentage	NOUN
ijtc-1600	132	17	of	of	ADP
ijtc-1600	132	18	investment	investment	NOUN
ijtc-1600	132	19	in	in	ADP
ijtc-1600	132	20	money	money	NOUN
ijtc-1600	132	21	market	market	NOUN
ijtc-1600	132	22	securities	security	NOUN
ijtc-1600	132	23	to	to	ADP
ijtc-1600	132	24	total	total	ADJ
ijtc-1600	132	25	assets	asset	NOUN
ijtc-1600	132	26	.	.	PUNCT
ijtc-1600	133	1	the	the	DET
ijtc-1600	133	2	growth	growth	NOUN
ijtc-1600	133	3	rate	rate	NOUN
ijtc-1600	133	4	for	for	ADP
ijtc-1600	133	5	federal	federal	ADJ
ijtc-1600	133	6	government	government	NOUN
ijtc-1600	133	7	securities	security	NOUN
ijtc-1600	133	8	(	(	PUNCT
ijtc-1600	133	9	grfgs	grfgs	PROPN
ijtc-1600	133	10	)	)	PUNCT
ijtc-1600	133	11	is	be	AUX
ijtc-1600	133	12	the	the	DET
ijtc-1600	133	13	percentage	percentage	NOUN
ijtc-1600	133	14	of	of	ADP
ijtc-1600	133	15	investment	investment	NOUN
ijtc-1600	133	16	in	in	ADP
ijtc-1600	133	17	federal	federal	ADJ
ijtc-1600	133	18	government	government	NOUN
ijtc-1600	133	19	securities	security	NOUN
ijtc-1600	133	20	to	to	ADP
ijtc-1600	133	21	total	total	ADJ
ijtc-1600	133	22	assets	asset	NOUN
ijtc-1600	133	23	.	.	PUNCT
ijtc-1600	134	1	the	the	DET
ijtc-1600	134	2	growth	growth	NOUN
ijtc-1600	134	3	rate	rate	NOUN
ijtc-1600	134	4	for	for	ADP
ijtc-1600	134	5	private	private	ADJ
ijtc-1600	134	6	equity	equity	NOUN
ijtc-1600	134	7	funds	fund	NOUN
ijtc-1600	134	8	(	(	PUNCT
ijtc-1600	134	9	grpe	grpe	PROPN
ijtc-1600	134	10	)	)	PUNCT
ijtc-1600	134	11	is	be	AUX
ijtc-1600	134	12	measured	measure	VERB
ijtc-1600	134	13	as	as	ADP
ijtc-1600	134	14	the	the	DET
ijtc-1600	134	15	percentage	percentage	NOUN
ijtc-1600	134	16	of	of	ADP
ijtc-1600	134	17	investment	investment	NOUN
ijtc-1600	134	18	in	in	ADP
ijtc-1600	134	19	private	private	ADJ
ijtc-1600	134	20	equity	equity	NOUN
ijtc-1600	134	21	funds	fund	NOUN
ijtc-1600	134	22	in	in	ADP
ijtc-1600	134	23	total	total	ADJ
ijtc-1600	134	24	assets	asset	NOUN
ijtc-1600	134	25	.	.	PUNCT
ijtc-1600	135	1	the	the	DET
ijtc-1600	135	2	growth	growth	NOUN
ijtc-1600	135	3	rate	rate	NOUN
ijtc-1600	135	4	for	for	ADP
ijtc-1600	135	5	the	the	DET
ijtc-1600	135	6	mutual	mutual	ADJ
ijtc-1600	135	7	funds	fund	NOUN
ijtc-1600	135	8	(	(	PUNCT
ijtc-1600	135	9	denoted	denote	VERB
ijtc-1600	135	10	grmf	grmf	VERB
ijtc-1600	135	11	)	)	PUNCT
ijtc-1600	135	12	is	be	AUX
ijtc-1600	135	13	measured	measure	VERB
ijtc-1600	135	14	as	as	ADP
ijtc-1600	135	15	the	the	DET
ijtc-1600	135	16	percentage	percentage	NOUN
ijtc-1600	135	17	of	of	ADP
ijtc-1600	135	18	investment	investment	NOUN
ijtc-1600	135	19	in	in	ADP
ijtc-1600	135	20	mutual	mutual	ADJ
ijtc-1600	135	21	funds	fund	NOUN
ijtc-1600	135	22	to	to	ADP
ijtc-1600	135	23	total	total	ADJ
ijtc-1600	135	24	assets	asset	NOUN
ijtc-1600	135	25	(	(	PUNCT
ijtc-1600	135	26	ogungbade	ogungbade	VERB
ijtc-1600	135	27	et	et	PROPN
ijtc-1600	135	28	al	al	PROPN
ijtc-1600	135	29	.	.	PROPN
ijtc-1600	135	30	,	,	PUNCT
ijtc-1600	135	31	2022	2022	NUM
ijtc-1600	135	32	)	)	PUNCT
ijtc-1600	135	33	.	.	PUNCT
ijtc-1600	135	34	”	"	PUNCT
ijtc-1600	135	35	table	table	NOUN
ijtc-1600	135	36	1	1	NUM
ijtc-1600	135	37	.	.	PUNCT
ijtc-1600	135	38	licensed	license	VERB
ijtc-1600	135	39	pfas	pfas	NOUN
ijtc-1600	135	40	in	in	ADP
ijtc-1600	135	41	nigeria	nigeria	PROPN
ijtc-1600	135	42	s	s	PROPN
ijtc-1600	135	43	/	/	SYM
ijtc-1600	135	44	n	n	PRON
ijtc-1600	135	45	licensed	licensed	ADJ
ijtc-1600	135	46	pfas	pfas	NOUN
ijtc-1600	135	47	s	s	PART
ijtc-1600	135	48	/	/	SYM
ijtc-1600	135	49	n	n	PRON
ijtc-1600	135	50	licensed	licensed	ADJ
ijtc-1600	135	51	pfas	pfas	NOUN
ijtc-1600	135	52	1	1	NUM
ijtc-1600	135	53	arm	arm	NOUN
ijtc-1600	135	54	pension	pension	NOUN
ijtc-1600	135	55	managers	manager	NOUN
ijtc-1600	135	56	limited	limit	VERB
ijtc-1600	135	57	11	11	NUM
ijtc-1600	135	58	npf	npf	PROPN
ijtc-1600	135	59	pension	pension	NOUN
ijtc-1600	135	60	fund	fund	NOUN
ijtc-1600	135	61	managers	manager	NOUN
ijtc-1600	135	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-1600	135	63	the	the	DET
ijtc-1600	135	64	correlation	correlation	NOUN
ijtc-1600	135	65	of	of	ADP
ijtc-1600	135	66	investment	investment	NOUN
ijtc-1600	135	67	securities	security	NOUN
ijtc-1600	135	68	and	and	CCONJ
ijtc-1600	135	69	the	the	DET
ijtc-1600	135	70	returns	return	NOUN
ijtc-1600	135	71	of	of	ADP
ijtc-1600	135	72	pension	pension	NOUN
ijtc-1600	135	73	fund	fund	NOUN
ijtc-1600	135	74	administrators	administrator	NOUN
ijtc-1600	135	75	in	in	ADP
ijtc-1600	135	76	an	an	DET
ijtc-1600	135	77	emerging	emerge	VERB
ijtc-1600	135	78	economy	economy	NOUN
ijtc-1600	135	79	abdulrauf	abdulrauf	NOUN
ijtc-1600	135	80	and	and	CCONJ
ijtc-1600	135	81	gbadebo	gbadebo	PROPN
ijtc-1600	135	82	800	800	NUM
ijtc-1600	135	83	|	|	CCONJ
ijtc-1600	135	84	ilomata	ilomata	PROPN
ijtc-1600	135	85	international	international	ADJ
ijtc-1600	135	86	journal	journal	NOUN
ijtc-1600	135	87	of	of	ADP
ijtc-1600	135	88	tax	tax	PROPN
ijtc-1600	135	89	&	&	CCONJ
ijtc-1600	135	90	accounting	accounting	PROPN
ijtc-1600	135	91	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	135	92	2	2	NUM
ijtc-1600	135	93	crusader	crusader	NOUN
ijtc-1600	135	94	sterling	sterling	NOUN
ijtc-1600	135	95	pensions	pension	NOUN
ijtc-1600	135	96	limited	limit	VERB
ijtc-1600	135	97	12	12	NUM
ijtc-1600	135	98	oak	oak	NOUN
ijtc-1600	135	99	pensions	pension	NOUN
ijtc-1600	135	100	limited	limit	VERB
ijtc-1600	135	101	3	3	NUM
ijtc-1600	135	102	fcmb	fcmb	PROPN
ijtc-1600	135	103	pensions	pension	NOUN
ijtc-1600	135	104	limited	limit	VERB
ijtc-1600	135	105	13	13	NUM
ijtc-1600	135	106	pensions	pension	NOUN
ijtc-1600	135	107	alliance	alliance	NOUN
ijtc-1600	135	108	limited	limit	VERB
ijtc-1600	135	109	4	4	NUM
ijtc-1600	135	110	fidelity	fidelity	NOUN
ijtc-1600	135	111	pension	pension	NOUN
ijtc-1600	135	112	managers	manager	NOUN
ijtc-1600	135	113	limited	limit	VERB
ijtc-1600	135	114	14	14	NUM
ijtc-1600	135	115	premium	premium	NOUN
ijtc-1600	135	116	pension	pension	NOUN
ijtc-1600	135	117	limited	limit	VERB
ijtc-1600	135	118	5	5	NUM
ijtc-1600	135	119	first	first	ADJ
ijtc-1600	135	120	guarantee	guarantee	NOUN
ijtc-1600	135	121	pension	pension	NOUN
ijtc-1600	135	122	limited	limit	VERB
ijtc-1600	135	123	15	15	NUM
ijtc-1600	135	124	radix	radix	NOUN
ijtc-1600	135	125	pension	pension	NOUN
ijtc-1600	135	126	managers	manager	NOUN
ijtc-1600	135	127	limited	limit	VERB
ijtc-1600	135	128	6	6	NUM
ijtc-1600	135	129	guaranty	guaranty	NOUN
ijtc-1600	135	130	trust	trust	NOUN
ijtc-1600	135	131	pensions	pension	NOUN
ijtc-1600	135	132	managers	manager	NOUN
ijtc-1600	135	133	limited	limit	VERB
ijtc-1600	135	134	16	16	NUM
ijtc-1600	135	135	sigma	sigma	VERB
ijtc-1600	135	136	pensions	pension	NOUN
ijtc-1600	135	137	limited	limit	VERB
ijtc-1600	135	138	7	7	NUM
ijtc-1600	135	139	iei	iei	PROPN
ijtc-1600	135	140	-	-	ADJ
ijtc-1600	135	141	anchor	anchor	NOUN
ijtc-1600	135	142	pension	pension	NOUN
ijtc-1600	135	143	managers	manager	NOUN
ijtc-1600	135	144	limited	limit	VERB
ijtc-1600	135	145	17	17	NUM
ijtc-1600	135	146	stanbic	stanbic	ADJ
ijtc-1600	135	147	ibtc	ibtc	ADJ
ijtc-1600	135	148	pension	pension	NOUN
ijtc-1600	135	149	managers	manager	NOUN
ijtc-1600	135	150	ltd	ltd	PROPN
ijtc-1600	135	151	.	.	PROPN
ijtc-1600	135	152	8	8	NUM
ijtc-1600	135	153	leadway	leadway	NOUN
ijtc-1600	135	154	pensure	pensure	NOUN
ijtc-1600	135	155	pfa	pfa	PROPN
ijtc-1600	135	156	limited	limit	VERB
ijtc-1600	135	157	18	18	NUM
ijtc-1600	135	158	tangerine	tangerine	ADJ
ijtc-1600	135	159	apt	apt	ADJ
ijtc-1600	135	160	pensions	pension	NOUN
ijtc-1600	135	161	limited	limit	VERB
ijtc-1600	135	162	9	9	NUM
ijtc-1600	135	163	nigerian	nigerian	ADJ
ijtc-1600	135	164	university	university	NOUN
ijtc-1600	135	165	pension	pension	NOUN
ijtc-1600	135	166	management	management	NOUN
ijtc-1600	135	167	19	19	NUM
ijtc-1600	135	168	trustfund	trustfund	ADJ
ijtc-1600	135	169	pensions	pension	NOUN
ijtc-1600	135	170	limited	limit	VERB
ijtc-1600	135	171	10	10	NUM
ijtc-1600	135	172	nlpc	nlpc	ADJ
ijtc-1600	135	173	pension	pension	NOUN
ijtc-1600	135	174	fund	fund	NOUN
ijtc-1600	135	175	administrators	administrator	NOUN
ijtc-1600	135	176	limited	limit	VERB
ijtc-1600	135	177	20	20	NUM
ijtc-1600	135	178	veritas	verita	NOUN
ijtc-1600	135	179	glanvills	glanvill	NOUN
ijtc-1600	135	180	pensions	pension	NOUN
ijtc-1600	135	181	limited	limited	ADJ
ijtc-1600	135	182	source	source	NOUN
ijtc-1600	135	183	:	:	PUNCT
ijtc-1600	135	184	pencom	pencom	X
ijtc-1600	135	185	quarterly	quarterly	ADJ
ijtc-1600	135	186	report	report	NOUN
ijtc-1600	135	187	(	(	PUNCT
ijtc-1600	135	188	2022	2022	NUM
ijtc-1600	135	189	)	)	PUNCT
ijtc-1600	135	190	the	the	DET
ijtc-1600	135	191	paper	paper	NOUN
ijtc-1600	135	192	follows	follow	VERB
ijtc-1600	135	193	the	the	DET
ijtc-1600	135	194	standard	standard	ADJ
ijtc-1600	135	195	procedure	procedure	NOUN
ijtc-1600	135	196	for	for	ADP
ijtc-1600	135	197	empirical	empirical	ADJ
ijtc-1600	135	198	testing	testing	NOUN
ijtc-1600	135	199	required	require	VERB
ijtc-1600	135	200	to	to	PART
ijtc-1600	135	201	evaluate	evaluate	VERB
ijtc-1600	135	202	the	the	DET
ijtc-1600	135	203	study	study	NOUN
ijtc-1600	135	204	’s	’s	PART
ijtc-1600	135	205	hypotheses	hypothesis	NOUN
ijtc-1600	135	206	.	.	PUNCT
ijtc-1600	136	1	first	first	ADV
ijtc-1600	136	2	,	,	PUNCT
ijtc-1600	136	3	we	we	PRON
ijtc-1600	136	4	employ	employ	VERB
ijtc-1600	136	5	some	some	DET
ijtc-1600	136	6	summary	summary	NOUN
ijtc-1600	136	7	statistics	statistic	NOUN
ijtc-1600	136	8	,	,	PUNCT
ijtc-1600	136	9	including	include	VERB
ijtc-1600	136	10	the	the	DET
ijtc-1600	136	11	mean	mean	ADJ
ijtc-1600	136	12	,	,	PUNCT
ijtc-1600	136	13	standard	standard	ADJ
ijtc-1600	136	14	deviation	deviation	NOUN
ijtc-1600	136	15	,	,	PUNCT
ijtc-1600	136	16	minimum	minimum	NOUN
ijtc-1600	136	17	,	,	PUNCT
ijtc-1600	136	18	and	and	CCONJ
ijtc-1600	136	19	maximum	maximum	ADJ
ijtc-1600	136	20	,	,	PUNCT
ijtc-1600	136	21	to	to	PART
ijtc-1600	136	22	describe	describe	VERB
ijtc-1600	136	23	the	the	DET
ijtc-1600	136	24	variables	variable	NOUN
ijtc-1600	136	25	.	.	PUNCT
ijtc-1600	137	1	we	we	PRON
ijtc-1600	137	2	also	also	ADV
ijtc-1600	137	3	employ	employ	VERB
ijtc-1600	137	4	the	the	DET
ijtc-1600	137	5	jarque	jarque	NOUN
ijtc-1600	137	6	-	-	PUNCT
ijtc-1600	137	7	bera	bera	NOUN
ijtc-1600	137	8	(	(	PUNCT
ijtc-1600	137	9	jb	jb	PROPN
ijtc-1600	137	10	)	)	PUNCT
ijtc-1600	137	11	statistics	statistic	NOUN
ijtc-1600	137	12	to	to	PART
ijtc-1600	137	13	demonstrate	demonstrate	VERB
ijtc-1600	137	14	the	the	DET
ijtc-1600	137	15	normality	normality	NOUN
ijtc-1600	137	16	or	or	CCONJ
ijtc-1600	137	17	otherwise	otherwise	ADV
ijtc-1600	137	18	of	of	ADP
ijtc-1600	137	19	the	the	DET
ijtc-1600	137	20	variables	variable	NOUN
ijtc-1600	137	21	’	'	PUNCT
ijtc-1600	137	22	distribution	distribution	NOUN
ijtc-1600	137	23	.	.	PUNCT
ijtc-1600	138	1	the	the	DET
ijtc-1600	138	2	statistic	statistic	NOUN
ijtc-1600	138	3	,	,	PUNCT
ijtc-1600	138	4	computed	compute	VERB
ijtc-1600	138	5	from	from	ADP
ijtc-1600	138	6	equation	equation	NOUN
ijtc-1600	138	7	(	(	PUNCT
ijtc-1600	138	8	1	1	NUM
ijtc-1600	138	9	)	)	PUNCT
ijtc-1600	138	10	,	,	PUNCT
ijtc-1600	138	11	represents	represent	VERB
ijtc-1600	138	12	a	a	DET
ijtc-1600	138	13	goodness	goodness	NOUN
ijtc-1600	138	14	-	-	PUNCT
ijtc-1600	138	15	of	of	ADP
ijtc-1600	138	16	-	-	PUNCT
ijtc-1600	138	17	fit	fit	ADJ
ijtc-1600	138	18	assessment	assessment	NOUN
ijtc-1600	138	19	that	that	PRON
ijtc-1600	138	20	confirms	confirm	VERB
ijtc-1600	138	21	whether	whether	SCONJ
ijtc-1600	138	22	recovered	recover	VERB
ijtc-1600	138	23	sample	sample	NOUN
ijtc-1600	138	24	skewness	skewness	NOUN
ijtc-1600	138	25	and	and	CCONJ
ijtc-1600	138	26	kurtosis	kurtosis	NOUN
ijtc-1600	138	27	match	match	VERB
ijtc-1600	138	28	the	the	DET
ijtc-1600	138	29	normal	normal	ADJ
ijtc-1600	138	30	distribution	distribution	NOUN
ijtc-1600	138	31	.	.	PUNCT
ijtc-1600	139	1	𝐽𝐵-statistic	𝐽𝐵-statistic	ADJ
ijtc-1600	139	2	=	=	SYM
ijtc-1600	139	3	1	1	NUM
ijtc-1600	139	4	6	6	NUM
ijtc-1600	139	5	∗	∗	NOUN
ijtc-1600	139	6	[	[	X
ijtc-1600	139	7	(	(	PUNCT
ijtc-1600	139	8	�	�	PROPN
ijtc-1600	139	9	̃	̃	NOUN
ijtc-1600	139	10	�	�	PROPN
ijtc-1600	139	11	3)2	3)2	NUM
ijtc-1600	139	12	+	+	NUM
ijtc-1600	139	13	0.25	0.25	NUM
ijtc-1600	139	14	(	(	PUNCT
ijtc-1600	139	15	𝜇4	𝜇4	NOUN
ijtc-1600	139	16	−	−	PROPN
ijtc-1600	139	17	3)2]⁄	3)2]⁄	NUM
ijtc-1600	139	18	(	(	PUNCT
ijtc-1600	139	19	1	1	NUM
ijtc-1600	139	20	)	)	PUNCT
ijtc-1600	139	21	where	where	SCONJ
ijtc-1600	139	22	𝜇3	𝜇3	NOUN
ijtc-1600	139	23	and	and	CCONJ
ijtc-1600	139	24	𝜇4	𝜇4	NOUN
ijtc-1600	139	25	are	be	AUX
ijtc-1600	139	26	the	the	DET
ijtc-1600	139	27	skewness	skewness	NOUN
ijtc-1600	139	28	and	and	CCONJ
ijtc-1600	139	29	kurtosis	kurtosis	VERB
ijtc-1600	139	30	coefficients	coefficient	NOUN
ijtc-1600	139	31	.	.	PUNCT
ijtc-1600	140	1	the	the	DET
ijtc-1600	140	2	variable	variable	NOUN
ijtc-1600	140	3	’s	’s	PART
ijtc-1600	140	4	series	series	NOUN
ijtc-1600	140	5	is	be	AUX
ijtc-1600	140	6	a	a	DET
ijtc-1600	140	7	non	non	ADJ
ijtc-1600	140	8	-	-	ADJ
ijtc-1600	140	9	normal	normal	ADJ
ijtc-1600	140	10	distribution	distribution	NOUN
ijtc-1600	140	11	if	if	SCONJ
ijtc-1600	140	12	the	the	DET
ijtc-1600	140	13	jb	jb	PROPN
ijtc-1600	140	14	is	be	AUX
ijtc-1600	140	15	far	far	ADV
ijtc-1600	140	16	from	from	ADP
ijtc-1600	140	17	zero	zero	NUM
ijtc-1600	140	18	and	and	CCONJ
ijtc-1600	140	19	the	the	DET
ijtc-1600	140	20	test	test	NOUN
ijtc-1600	140	21	is	be	AUX
ijtc-1600	140	22	significant	significant	ADJ
ijtc-1600	140	23	at	at	ADP
ijtc-1600	140	24	the	the	DET
ijtc-1600	140	25	chosen	choose	VERB
ijtc-1600	140	26	level	level	NOUN
ijtc-1600	140	27	.	.	PUNCT
ijtc-1600	141	1	second	second	ADJ
ijtc-1600	141	2	,	,	PUNCT
ijtc-1600	141	3	the	the	DET
ijtc-1600	141	4	correlation	correlation	NOUN
ijtc-1600	141	5	matrix	matrix	NOUN
ijtc-1600	141	6	was	be	AUX
ijtc-1600	141	7	presented	present	VERB
ijtc-1600	141	8	here	here	ADV
ijtc-1600	141	9	to	to	PART
ijtc-1600	141	10	describe	describe	VERB
ijtc-1600	141	11	the	the	DET
ijtc-1600	141	12	relationship	relationship	NOUN
ijtc-1600	141	13	among	among	ADP
ijtc-1600	141	14	the	the	DET
ijtc-1600	141	15	variables	variable	NOUN
ijtc-1600	141	16	.	.	PUNCT
ijtc-1600	142	1	correlation	correlation	NOUN
ijtc-1600	142	2	provides	provide	VERB
ijtc-1600	142	3	direction	direction	NOUN
ijtc-1600	142	4	and	and	CCONJ
ijtc-1600	142	5	strength	strength	NOUN
ijtc-1600	142	6	of	of	ADP
ijtc-1600	142	7	the	the	DET
ijtc-1600	142	8	link	link	NOUN
ijtc-1600	142	9	between	between	ADP
ijtc-1600	142	10	covariates	covariate	NOUN
ijtc-1600	142	11	.	.	PUNCT
ijtc-1600	143	1	to	to	PART
ijtc-1600	143	2	demonstrate	demonstrate	VERB
ijtc-1600	143	3	this	this	PRON
ijtc-1600	143	4	,	,	PUNCT
ijtc-1600	143	5	the	the	DET
ijtc-1600	143	6	standard	standard	ADJ
ijtc-1600	143	7	procedure	procedure	NOUN
ijtc-1600	143	8	is	be	AUX
ijtc-1600	143	9	to	to	PART
ijtc-1600	143	10	assume	assume	VERB
ijtc-1600	143	11	two	two	NUM
ijtc-1600	143	12	data	datum	NOUN
ijtc-1600	143	13	pairs	pair	NOUN
ijtc-1600	143	14	(	(	PUNCT
ijtc-1600	143	15	𝑥𝑖	𝑥𝑖	PROPN
ijtc-1600	143	16	,	,	PUNCT
ijtc-1600	143	17	𝑥𝑗	𝑥𝑗	PROPN
ijtc-1600	143	18	)	)	PUNCT
ijtc-1600	143	19	,	,	PUNCT
ijtc-1600	143	20	with	with	ADP
ijtc-1600	143	21	n	n	CCONJ
ijtc-1600	143	22	-	-	PUNCT
ijtc-1600	143	23	set	set	VERB
ijtc-1600	143	24	[	[	X
ijtc-1600	143	25	(	(	PUNCT
ijtc-1600	143	26	𝑥1,1	𝑥1,1	PROPN
ijtc-1600	143	27	,	,	PUNCT
ijtc-1600	143	28	𝑥2,1	𝑥2,1	PROPN
ijtc-1600	143	29	)	)	PUNCT
ijtc-1600	143	30	,	,	PUNCT
ijtc-1600	143	31	𝑥1,2	𝑥1,2	PROPN
ijtc-1600	143	32	,	,	PUNCT
ijtc-1600	143	33	𝑥2,2	𝑥2,2	NOUN
ijtc-1600	143	34	)	)	PUNCT
ijtc-1600	143	35	,	,	PUNCT
ijtc-1600	143	36	…	…	PUNCT
ijtc-1600	143	37	,	,	PUNCT
ijtc-1600	143	38	(	(	PUNCT
ijtc-1600	143	39	𝑥1,𝑛	𝑥1,𝑛	PROPN
ijtc-1600	143	40	,	,	PUNCT
ijtc-1600	143	41	𝑥2,𝑛	𝑥2,𝑛	PROPN
ijtc-1600	143	42	)	)	PUNCT
ijtc-1600	143	43	]	]	PUNCT
ijtc-1600	143	44	,	,	PUNCT
ijtc-1600	143	45	and	and	CCONJ
ijtc-1600	143	46	use	use	VERB
ijtc-1600	143	47	equation	equation	NOUN
ijtc-1600	143	48	(	(	PUNCT
ijtc-1600	143	49	2	2	NUM
ijtc-1600	143	50	)	)	PUNCT
ijtc-1600	143	51	,	,	PUNCT
ijtc-1600	143	52	which	which	PRON
ijtc-1600	143	53	offers	offer	VERB
ijtc-1600	143	54	the	the	DET
ijtc-1600	143	55	estimates	estimate	NOUN
ijtc-1600	143	56	for	for	ADP
ijtc-1600	143	57	the	the	DET
ijtc-1600	143	58	(	(	PUNCT
ijtc-1600	143	59	centered	centered	ADJ
ijtc-1600	143	60	)	)	PUNCT
ijtc-1600	143	61	correlation	correlation	NOUN
ijtc-1600	143	62	coefficient	coefficient	NOUN
ijtc-1600	143	63	(	(	PUNCT
ijtc-1600	143	64	denoted	denote	VERB
ijtc-1600	143	65	𝑟𝑥1𝑥2	𝑟𝑥1𝑥2	PROPN
ijtc-1600	143	66	)	)	PUNCT
ijtc-1600	143	67	,	,	PUNCT
ijtc-1600	143	68	where	where	SCONJ
ijtc-1600	143	69	:	:	PUNCT
ijtc-1600	143	70	𝑟𝑥1𝑥2	𝑟𝑥1𝑥2	PROPN
ijtc-1600	143	71	=	=	SYM
ijtc-1600	143	72	∑	∑	PUNCT
ijtc-1600	143	73	(	(	PUNCT
ijtc-1600	143	74	𝑥1,𝑡	𝑥1,𝑡	PROPN
ijtc-1600	143	75	−	−	PRON
ijtc-1600	143	76	�	�	NOUN
ijtc-1600	143	77	̅	̅	NOUN
ijtc-1600	143	78	�	�	NOUN
ijtc-1600	143	79	1)(𝑥2,𝑡	1)(𝑥2,𝑡	NUM
ijtc-1600	143	80	−	−	NOUN
ijtc-1600	143	81	�	�	NOUN
ijtc-1600	143	82	̅	̅	NOUN
ijtc-1600	143	83	�	�	NOUN
ijtc-1600	143	84	2)𝑛	2)𝑛	NUM
ijtc-1600	143	85	𝑖	𝑖	SYM
ijtc-1600	144	1	[	[	X
ijtc-1600	144	2	√(𝑥1,𝑡	√(𝑥1,𝑡	ADP
ijtc-1600	144	3	−	−	PRON
ijtc-1600	144	4	�	�	NOUN
ijtc-1600	144	5	̅	̅	NOUN
ijtc-1600	144	6	�	�	NOUN
ijtc-1600	144	7	1)2√(𝑥2,𝑡	1)2√(𝑥2,𝑡	NUM
ijtc-1600	144	8	−	−	PROPN
ijtc-1600	144	9	�	�	NOUN
ijtc-1600	144	10	̅	̅	NOUN
ijtc-1600	144	11	�	�	NOUN
ijtc-1600	144	12	2)2	2)2	NOUN
ijtc-1600	144	13	]	]	SYM
ijtc-1600	144	14	−1	−1	NOUN
ijtc-1600	144	15	(	(	PUNCT
ijtc-1600	144	16	2	2	NUM
ijtc-1600	144	17	)	)	PUNCT
ijtc-1600	144	18	the	the	DET
ijtc-1600	144	19	estimated	estimate	VERB
ijtc-1600	144	20	coefficient	coefficient	NOUN
ijtc-1600	144	21	would	would	AUX
ijtc-1600	144	22	lie	lie	VERB
ijtc-1600	144	23	between	between	ADP
ijtc-1600	144	24	–	–	PUNCT
ijtc-1600	144	25	1	1	NUM
ijtc-1600	144	26	and	and	CCONJ
ijtc-1600	144	27	+1	+1	PROPN
ijtc-1600	144	28	,	,	PUNCT
ijtc-1600	144	29	with	with	ADP
ijtc-1600	144	30	a	a	DET
ijtc-1600	144	31	mid	mid	NOUN
ijtc-1600	144	32	-	-	NOUN
ijtc-1600	144	33	point	point	NOUN
ijtc-1600	144	34	at	at	ADP
ijtc-1600	144	35	0	0	NUM
ijtc-1600	144	36	,	,	PUNCT
ijtc-1600	144	37	showing	show	VERB
ijtc-1600	144	38	the	the	DET
ijtc-1600	144	39	nonexistence	nonexistence	NOUN
ijtc-1600	144	40	of	of	ADP
ijtc-1600	144	41	linear	linear	ADJ
ijtc-1600	144	42	evidence	evidence	NOUN
ijtc-1600	144	43	.	.	PUNCT
ijtc-1600	145	1	result	result	NOUN
ijtc-1600	145	2	and	and	CCONJ
ijtc-1600	145	3	discussion	discussion	NOUN
ijtc-1600	145	4	we	we	PRON
ijtc-1600	145	5	present	present	VERB
ijtc-1600	145	6	the	the	DET
ijtc-1600	145	7	results	result	NOUN
ijtc-1600	145	8	and	and	CCONJ
ijtc-1600	145	9	evaluate	evaluate	VERB
ijtc-1600	145	10	the	the	DET
ijtc-1600	145	11	working	work	VERB
ijtc-1600	145	12	hypotheses	hypothesis	NOUN
ijtc-1600	145	13	.	.	PUNCT
ijtc-1600	146	1	before	before	ADP
ijtc-1600	146	2	presenting	present	VERB
ijtc-1600	146	3	correlation	correlation	NOUN
ijtc-1600	146	4	and	and	CCONJ
ijtc-1600	146	5	its	its	PRON
ijtc-1600	146	6	“	"	PUNCT
ijtc-1600	146	7	significant	significant	ADJ
ijtc-1600	146	8	tests	test	NOUN
ijtc-1600	146	9	,	,	PUNCT
ijtc-1600	146	10	we	we	PRON
ijtc-1600	146	11	report	report	VERB
ijtc-1600	146	12	the	the	DET
ijtc-1600	146	13	summary	summary	NOUN
ijtc-1600	146	14	statistics	statistic	NOUN
ijtc-1600	146	15	of	of	ADP
ijtc-1600	146	16	the	the	DET
ijtc-1600	146	17	variables	variable	NOUN
ijtc-1600	146	18	in	in	ADP
ijtc-1600	146	19	table	table	NOUN
ijtc-1600	146	20	2	2	NUM
ijtc-1600	146	21	to	to	PART
ijtc-1600	146	22	show	show	VERB
ijtc-1600	146	23	the	the	DET
ijtc-1600	146	24	descriptive	descriptive	ADJ
ijtc-1600	146	25	information	information	NOUN
ijtc-1600	146	26	of	of	ADP
ijtc-1600	146	27	the	the	DET
ijtc-1600	146	28	considered	consider	VERB
ijtc-1600	146	29	variables	variable	NOUN
ijtc-1600	146	30	on	on	ADP
ijtc-1600	146	31	the	the	DET
ijtc-1600	146	32	investment	investment	NOUN
ijtc-1600	146	33	growth	growth	NOUN
ijtc-1600	146	34	and	and	CCONJ
ijtc-1600	146	35	the	the	DET
ijtc-1600	146	36	returns	return	NOUN
ijtc-1600	146	37	.	.	PUNCT
ijtc-1600	147	1	mean	mean	ADJ
ijtc-1600	147	2	values	value	NOUN
ijtc-1600	147	3	represent	represent	VERB
ijtc-1600	147	4	the	the	DET
ijtc-1600	147	5	average	average	ADJ
ijtc-1600	147	6	behavior	behavior	NOUN
ijtc-1600	147	7	of	of	ADP
ijtc-1600	147	8	each	each	DET
ijtc-1600	147	9	variable	variable	NOUN
ijtc-1600	147	10	over	over	ADP
ijtc-1600	147	11	the	the	DET
ijtc-1600	147	12	period	period	NOUN
ijtc-1600	147	13	.	.	PUNCT
ijtc-1600	148	1	the	the	DET
ijtc-1600	148	2	return	return	NOUN
ijtc-1600	148	3	on	on	ADP
ijtc-1600	148	4	investment	investment	NOUN
ijtc-1600	148	5	has	have	VERB
ijtc-1600	148	6	an	an	DET
ijtc-1600	148	7	average	average	NOUN
ijtc-1600	148	8	of	of	ADP
ijtc-1600	148	9	0.234507	0.234507	NUM
ijtc-1600	148	10	(	(	PUNCT
ijtc-1600	148	11	23.45	23.45	NUM
ijtc-1600	148	12	%	%	NOUN
ijtc-1600	148	13	)	)	PUNCT
ijtc-1600	148	14	,	,	PUNCT
ijtc-1600	148	15	a	a	DET
ijtc-1600	148	16	standard	standard	ADJ
ijtc-1600	148	17	deviation	deviation	NOUN
ijtc-1600	148	18	of	of	ADP
ijtc-1600	148	19	0.062058	0.062058	NUM
ijtc-1600	148	20	(	(	PUNCT
ijtc-1600	148	21	6.2	6.2	NUM
ijtc-1600	148	22	%	%	NOUN
ijtc-1600	148	23	)	)	PUNCT
ijtc-1600	148	24	,	,	PUNCT
ijtc-1600	148	25	a	a	DET
ijtc-1600	148	26	minimum	minimum	NOUN
ijtc-1600	148	27	of	of	ADP
ijtc-1600	148	28	0.065121	0.065121	NUM
ijtc-1600	148	29	(	(	PUNCT
ijtc-1600	148	30	6.5	6.5	NUM
ijtc-1600	148	31	%	%	NOUN
ijtc-1600	148	32	)	)	PUNCT
ijtc-1600	148	33	,	,	PUNCT
ijtc-1600	148	34	and	and	CCONJ
ijtc-1600	148	35	a	a	DET
ijtc-1600	148	36	maximum	maximum	NOUN
ijtc-1600	148	37	of	of	ADP
ijtc-1600	148	38	0.326364	0.326364	NUM
ijtc-1600	148	39	(	(	PUNCT
ijtc-1600	148	40	32.6	32.6	NUM
ijtc-1600	148	41	%	%	NOUN
ijtc-1600	148	42	)	)	PUNCT
ijtc-1600	148	43	.	.	PUNCT
ijtc-1600	149	1	the	the	DET
ijtc-1600	149	2	growth	growth	NOUN
ijtc-1600	149	3	rate	rate	NOUN
ijtc-1600	149	4	of	of	ADP
ijtc-1600	149	5	investment	investment	NOUN
ijtc-1600	149	6	in	in	ADP
ijtc-1600	149	7	money	money	NOUN
ijtc-1600	149	8	market	market	NOUN
ijtc-1600	149	9	securities	security	NOUN
ijtc-1600	149	10	has	have	VERB
ijtc-1600	149	11	an	an	DET
ijtc-1600	149	12	average	average	NOUN
ijtc-1600	149	13	of	of	ADP
ijtc-1600	149	14	0.142515	0.142515	NUM
ijtc-1600	149	15	(	(	PUNCT
ijtc-1600	149	16	14.25	14.25	NUM
ijtc-1600	149	17	%	%	NOUN
ijtc-1600	149	18	)	)	PUNCT
ijtc-1600	149	19	with	with	ADP
ijtc-1600	149	20	a	a	DET
ijtc-1600	149	21	standard	standard	ADJ
ijtc-1600	149	22	deviation	deviation	NOUN
ijtc-1600	149	23	of	of	ADP
ijtc-1600	149	24	0.023023	0.023023	NUM
ijtc-1600	149	25	(	(	PUNCT
ijtc-1600	149	26	2.3	2.3	NUM
ijtc-1600	149	27	%	%	NOUN
ijtc-1600	149	28	)	)	PUNCT
ijtc-1600	149	29	,	,	PUNCT
ijtc-1600	149	30	a	a	DET
ijtc-1600	149	31	minimum	minimum	NOUN
ijtc-1600	149	32	of	of	ADP
ijtc-1600	149	33	0.065121	0.065121	NUM
ijtc-1600	149	34	(	(	PUNCT
ijtc-1600	149	35	6.5	6.5	NUM
ijtc-1600	149	36	%	%	NOUN
ijtc-1600	149	37	)	)	PUNCT
ijtc-1600	149	38	,	,	PUNCT
ijtc-1600	149	39	and	and	CCONJ
ijtc-1600	149	40	a	a	DET
ijtc-1600	149	41	maximum	maximum	NOUN
ijtc-1600	149	42	of	of	ADP
ijtc-1600	149	43	0.326364	0.326364	NUM
ijtc-1600	149	44	(	(	PUNCT
ijtc-1600	149	45	32.6	32.6	NUM
ijtc-1600	149	46	%	%	NOUN
ijtc-1600	149	47	)	)	PUNCT
ijtc-1600	149	48	.	.	PUNCT
ijtc-1600	150	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1600	150	2	the	the	DET
ijtc-1600	150	3	correlation	correlation	NOUN
ijtc-1600	150	4	of	of	ADP
ijtc-1600	150	5	investment	investment	NOUN
ijtc-1600	150	6	securities	security	NOUN
ijtc-1600	150	7	and	and	CCONJ
ijtc-1600	150	8	the	the	DET
ijtc-1600	150	9	returns	return	NOUN
ijtc-1600	150	10	of	of	ADP
ijtc-1600	150	11	pension	pension	NOUN
ijtc-1600	150	12	fund	fund	NOUN
ijtc-1600	150	13	administrators	administrator	NOUN
ijtc-1600	150	14	in	in	ADP
ijtc-1600	150	15	an	an	DET
ijtc-1600	150	16	emerging	emerge	VERB
ijtc-1600	150	17	economy	economy	NOUN
ijtc-1600	150	18	abdulrauf	abdulrauf	NOUN
ijtc-1600	150	19	and	and	CCONJ
ijtc-1600	150	20	gbadebo	gbadebo	PROPN
ijtc-1600	150	21	801	801	NUM
ijtc-1600	150	22	|	|	ADV
ijtc-1600	150	23	ilomata	ilomata	PROPN
ijtc-1600	150	24	international	international	ADJ
ijtc-1600	150	25	journal	journal	NOUN
ijtc-1600	150	26	of	of	ADP
ijtc-1600	150	27	tax	tax	PROPN
ijtc-1600	150	28	&	&	CCONJ
ijtc-1600	150	29	accounting	accounting	PROPN
ijtc-1600	150	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	150	31	the	the	DET
ijtc-1600	150	32	growth	growth	NOUN
ijtc-1600	150	33	rate	rate	NOUN
ijtc-1600	150	34	of	of	ADP
ijtc-1600	150	35	investment	investment	NOUN
ijtc-1600	150	36	in	in	ADP
ijtc-1600	150	37	government	government	NOUN
ijtc-1600	150	38	securities	security	NOUN
ijtc-1600	150	39	has	have	VERB
ijtc-1600	150	40	an	an	DET
ijtc-1600	150	41	average	average	NOUN
ijtc-1600	150	42	of	of	ADP
ijtc-1600	150	43	0.669952	0.669952	NUM
ijtc-1600	150	44	(	(	PUNCT
ijtc-1600	150	45	67	67	NUM
ijtc-1600	150	46	%	%	NOUN
ijtc-1600	150	47	)	)	PUNCT
ijtc-1600	150	48	,	,	PUNCT
ijtc-1600	150	49	with	with	ADP
ijtc-1600	150	50	a	a	DET
ijtc-1600	150	51	standard	standard	ADJ
ijtc-1600	150	52	deviation	deviation	NOUN
ijtc-1600	150	53	of	of	ADP
ijtc-1600	150	54	about	about	ADP
ijtc-1600	150	55	0.031517	0.031517	NUM
ijtc-1600	150	56	(	(	PUNCT
ijtc-1600	150	57	3.1	3.1	NUM
ijtc-1600	150	58	%	%	NOUN
ijtc-1600	150	59	)	)	PUNCT
ijtc-1600	150	60	,	,	PUNCT
ijtc-1600	150	61	a	a	DET
ijtc-1600	150	62	minimum	minimum	NOUN
ijtc-1600	150	63	of	of	ADP
ijtc-1600	150	64	0.644073	0.644073	NUM
ijtc-1600	150	65	(	(	PUNCT
ijtc-1600	150	66	64.4	64.4	NUM
ijtc-1600	150	67	%	%	NOUN
ijtc-1600	150	68	)	)	PUNCT
ijtc-1600	150	69	,	,	PUNCT
ijtc-1600	150	70	and	and	CCONJ
ijtc-1600	150	71	a	a	DET
ijtc-1600	150	72	maximum	maximum	NOUN
ijtc-1600	150	73	of	of	ADP
ijtc-1600	150	74	0.764802	0.764802	NUM
ijtc-1600	150	75	(	(	PUNCT
ijtc-1600	150	76	76.48	76.48	NUM
ijtc-1600	150	77	%	%	NOUN
ijtc-1600	150	78	)	)	PUNCT
ijtc-1600	150	79	.	.	PUNCT
ijtc-1600	151	1	the	the	DET
ijtc-1600	151	2	growth	growth	NOUN
ijtc-1600	151	3	rate	rate	NOUN
ijtc-1600	151	4	of	of	ADP
ijtc-1600	151	5	investment	investment	NOUN
ijtc-1600	151	6	in	in	ADP
ijtc-1600	151	7	private	private	ADJ
ijtc-1600	151	8	equity	equity	NOUN
ijtc-1600	151	9	funds	fund	NOUN
ijtc-1600	151	10	during	during	ADP
ijtc-1600	151	11	the	the	DET
ijtc-1600	151	12	period	period	NOUN
ijtc-1600	151	13	has	have	VERB
ijtc-1600	151	14	an	an	DET
ijtc-1600	151	15	average	average	NOUN
ijtc-1600	151	16	of	of	ADP
ijtc-1600	151	17	0.001278	0.001278	NUM
ijtc-1600	151	18	(	(	PUNCT
ijtc-1600	151	19	0.13	0.13	NUM
ijtc-1600	151	20	%	%	NOUN
ijtc-1600	151	21	)	)	PUNCT
ijtc-1600	151	22	,	,	PUNCT
ijtc-1600	151	23	with	with	ADP
ijtc-1600	151	24	a	a	DET
ijtc-1600	151	25	standard	standard	ADJ
ijtc-1600	151	26	deviation	deviation	NOUN
ijtc-1600	151	27	of	of	ADP
ijtc-1600	151	28	0.00058	0.00058	NUM
ijtc-1600	151	29	(	(	PUNCT
ijtc-1600	151	30	0.058	0.058	NUM
ijtc-1600	151	31	%	%	NOUN
ijtc-1600	151	32	)	)	PUNCT
ijtc-1600	151	33	,	,	PUNCT
ijtc-1600	151	34	a	a	DET
ijtc-1600	151	35	minimum	minimum	NOUN
ijtc-1600	151	36	of	of	ADP
ijtc-1600	151	37	0.000942	0.000942	NUM
ijtc-1600	151	38	(	(	PUNCT
ijtc-1600	151	39	0.094	0.094	NUM
ijtc-1600	151	40	%	%	NOUN
ijtc-1600	151	41	)	)	PUNCT
ijtc-1600	151	42	,	,	PUNCT
ijtc-1600	151	43	and	and	CCONJ
ijtc-1600	151	44	a	a	DET
ijtc-1600	151	45	maximum	maximum	NOUN
ijtc-1600	151	46	of	of	ADP
ijtc-1600	151	47	0.00282	0.00282	NUM
ijtc-1600	151	48	(	(	PUNCT
ijtc-1600	151	49	0.28	0.28	NUM
ijtc-1600	151	50	%	%	NOUN
ijtc-1600	151	51	)	)	PUNCT
ijtc-1600	151	52	.	.	PUNCT
ijtc-1600	152	1	the	the	DET
ijtc-1600	152	2	growth	growth	NOUN
ijtc-1600	152	3	rate	rate	NOUN
ijtc-1600	152	4	of	of	ADP
ijtc-1600	152	5	investment	investment	NOUN
ijtc-1600	152	6	in	in	ADP
ijtc-1600	152	7	mutual	mutual	ADJ
ijtc-1600	152	8	funds	fund	NOUN
ijtc-1600	152	9	has	have	VERB
ijtc-1600	152	10	an	an	DET
ijtc-1600	152	11	average	average	NOUN
ijtc-1600	152	12	of	of	ADP
ijtc-1600	152	13	0.004132	0.004132	NUM
ijtc-1600	152	14	(	(	PUNCT
ijtc-1600	152	15	0.41	0.41	NUM
ijtc-1600	152	16	%	%	NOUN
ijtc-1600	152	17	)	)	PUNCT
ijtc-1600	152	18	,	,	PUNCT
ijtc-1600	152	19	with	with	ADP
ijtc-1600	152	20	a	a	DET
ijtc-1600	152	21	standard	standard	ADJ
ijtc-1600	152	22	deviation	deviation	NOUN
ijtc-1600	152	23	of	of	ADP
ijtc-1600	152	24	0.001151	0.001151	NUM
ijtc-1600	152	25	(	(	PUNCT
ijtc-1600	152	26	0.12	0.12	NUM
ijtc-1600	152	27	%	%	NOUN
ijtc-1600	152	28	)	)	PUNCT
ijtc-1600	152	29	,	,	PUNCT
ijtc-1600	152	30	a	a	DET
ijtc-1600	152	31	minimum	minimum	NOUN
ijtc-1600	152	32	of	of	ADP
ijtc-1600	152	33	0.001128	0.001128	NUM
ijtc-1600	152	34	(	(	PUNCT
ijtc-1600	152	35	0.11	0.11	NUM
ijtc-1600	152	36	%	%	NOUN
ijtc-1600	152	37	)	)	PUNCT
ijtc-1600	152	38	,	,	PUNCT
ijtc-1600	152	39	and	and	CCONJ
ijtc-1600	152	40	a	a	DET
ijtc-1600	152	41	maximum	maximum	NOUN
ijtc-1600	152	42	of	of	ADP
ijtc-1600	152	43	0.005269	0.005269	NUM
ijtc-1600	152	44	(	(	PUNCT
ijtc-1600	152	45	0.53	0.53	NUM
ijtc-1600	152	46	%	%	NOUN
ijtc-1600	152	47	)	)	PUNCT
ijtc-1600	152	48	.	.	PUNCT
ijtc-1600	153	1	the	the	DET
ijtc-1600	153	2	jarque	jarque	NOUN
ijtc-1600	153	3	-	-	PUNCT
ijtc-1600	153	4	bera	bera	NOUN
ijtc-1600	153	5	statistic	statistic	NOUN
ijtc-1600	153	6	shows	show	VERB
ijtc-1600	153	7	that	that	SCONJ
ijtc-1600	153	8	all	all	DET
ijtc-1600	153	9	the	the	DET
ijtc-1600	153	10	variables	variable	NOUN
ijtc-1600	153	11	are	be	AUX
ijtc-1600	153	12	not	not	PART
ijtc-1600	153	13	normally	normally	ADV
ijtc-1600	153	14	distributed	distribute	VERB
ijtc-1600	153	15	.	.	PUNCT
ijtc-1600	154	1	this	this	PRON
ijtc-1600	154	2	is	be	AUX
ijtc-1600	154	3	evident	evident	ADJ
ijtc-1600	154	4	from	from	ADP
ijtc-1600	154	5	the	the	DET
ijtc-1600	154	6	p	p	NOUN
ijtc-1600	154	7	-	-	PUNCT
ijtc-1600	154	8	values	value	NOUN
ijtc-1600	154	9	of	of	ADP
ijtc-1600	154	10	their	their	PRON
ijtc-1600	154	11	respective	respective	ADJ
ijtc-1600	154	12	jarque	jarque	NOUN
ijtc-1600	154	13	-	-	PUNCT
ijtc-1600	154	14	bera	bera	NOUN
ijtc-1600	154	15	statistics	statistic	NOUN
ijtc-1600	154	16	.	.	PUNCT
ijtc-1600	155	1	the	the	DET
ijtc-1600	155	2	p	p	NOUN
ijtc-1600	155	3	-	-	PUNCT
ijtc-1600	155	4	values	value	NOUN
ijtc-1600	155	5	of	of	ADP
ijtc-1600	155	6	their	their	PRON
ijtc-1600	155	7	jarque	jarque	NOUN
ijtc-1600	155	8	-	-	PUNCT
ijtc-1600	155	9	bera	bera	NOUN
ijtc-1600	155	10	statistics	statistic	NOUN
ijtc-1600	155	11	are	be	AUX
ijtc-1600	155	12	less	less	ADJ
ijtc-1600	155	13	than	than	ADP
ijtc-1600	155	14	0.05	0.05	NUM
ijtc-1600	155	15	,	,	PUNCT
ijtc-1600	155	16	indicating	indicate	VERB
ijtc-1600	155	17	a	a	DET
ijtc-1600	155	18	rejection	rejection	NOUN
ijtc-1600	155	19	of	of	ADP
ijtc-1600	155	20	the	the	DET
ijtc-1600	155	21	normality	normality	NOUN
ijtc-1600	155	22	null	null	NOUN
ijtc-1600	155	23	.	.	PUNCT
ijtc-1600	156	1	table	table	NOUN
ijtc-1600	156	2	3	3	NUM
ijtc-1600	156	3	shows	show	VERB
ijtc-1600	156	4	the	the	DET
ijtc-1600	156	5	correlation	correlation	NOUN
ijtc-1600	156	6	matrix	matrix	NOUN
ijtc-1600	156	7	.	.	PUNCT
ijtc-1600	157	1	the	the	DET
ijtc-1600	157	2	evidence	evidence	NOUN
ijtc-1600	157	3	indicates	indicate	VERB
ijtc-1600	157	4	that	that	SCONJ
ijtc-1600	157	5	the	the	DET
ijtc-1600	157	6	growth	growth	NOUN
ijtc-1600	157	7	of	of	ADP
ijtc-1600	157	8	return	return	NOUN
ijtc-1600	157	9	on	on	ADP
ijtc-1600	157	10	investment	investment	NOUN
ijtc-1600	157	11	has	have	VERB
ijtc-1600	157	12	a	a	DET
ijtc-1600	157	13	positive	positive	ADJ
ijtc-1600	157	14	relationship	relationship	NOUN
ijtc-1600	157	15	with	with	ADP
ijtc-1600	157	16	the	the	DET
ijtc-1600	157	17	growth	growth	NOUN
ijtc-1600	157	18	of	of	ADP
ijtc-1600	157	19	investment	investment	NOUN
ijtc-1600	157	20	in	in	ADP
ijtc-1600	157	21	money	money	NOUN
ijtc-1600	157	22	market	market	NOUN
ijtc-1600	157	23	securities	security	NOUN
ijtc-1600	157	24	.	.	PUNCT
ijtc-1600	158	1	the	the	DET
ijtc-1600	158	2	correlation	correlation	NOUN
ijtc-1600	158	3	coefficient	coefficient	NOUN
ijtc-1600	158	4	of	of	ADP
ijtc-1600	158	5	0.4615	0.4615	NUM
ijtc-1600	158	6	is	be	AUX
ijtc-1600	158	7	moderate	moderate	ADJ
ijtc-1600	158	8	and	and	CCONJ
ijtc-1600	158	9	significant	significant	ADJ
ijtc-1600	158	10	.	.	PUNCT
ijtc-1600	159	1	the	the	DET
ijtc-1600	159	2	p	p	NOUN
ijtc-1600	159	3	-	-	PUNCT
ijtc-1600	159	4	value	value	NOUN
ijtc-1600	159	5	of	of	ADP
ijtc-1600	159	6	0.0103	0.0103	NUM
ijtc-1600	159	7	associated	associate	VERB
ijtc-1600	159	8	with	with	ADP
ijtc-1600	159	9	the	the	DET
ijtc-1600	159	10	relationship	relationship	NOUN
ijtc-1600	159	11	between	between	ADP
ijtc-1600	159	12	return	return	NOUN
ijtc-1600	159	13	on	on	ADP
ijtc-1600	159	14	investment	investment	NOUN
ijtc-1600	159	15	and	and	CCONJ
ijtc-1600	159	16	money	money	NOUN
ijtc-1600	159	17	market	market	NOUN
ijtc-1600	159	18	securities	security	NOUN
ijtc-1600	159	19	is	be	AUX
ijtc-1600	159	20	less	less	ADJ
ijtc-1600	159	21	than	than	ADP
ijtc-1600	159	22	0.05	0.05	NUM
ijtc-1600	159	23	,	,	PUNCT
ijtc-1600	159	24	indicating	indicate	VERB
ijtc-1600	159	25	that	that	SCONJ
ijtc-1600	159	26	the	the	DET
ijtc-1600	159	27	first	first	ADJ
ijtc-1600	159	28	null	null	NOUN
ijtc-1600	159	29	is	be	AUX
ijtc-1600	159	30	significant	significant	ADJ
ijtc-1600	159	31	at	at	ADP
ijtc-1600	159	32	5	5	NUM
ijtc-1600	159	33	%	%	NOUN
ijtc-1600	159	34	.	.	PUNCT
ijtc-1600	160	1	the	the	DET
ijtc-1600	160	2	correlation	correlation	NOUN
ijtc-1600	160	3	has	have	VERB
ijtc-1600	160	4	the	the	DET
ijtc-1600	160	5	highest	high	ADJ
ijtc-1600	160	6	magnitude	magnitude	NOUN
ijtc-1600	160	7	relative	relative	ADJ
ijtc-1600	160	8	to	to	ADP
ijtc-1600	160	9	investment	investment	NOUN
ijtc-1600	160	10	growth	growth	NOUN
ijtc-1600	160	11	in	in	ADP
ijtc-1600	160	12	other	other	ADJ
ijtc-1600	160	13	securities	security	NOUN
ijtc-1600	160	14	.	.	PUNCT
ijtc-1600	161	1	we	we	PRON
ijtc-1600	161	2	find	find	VERB
ijtc-1600	161	3	no	no	DET
ijtc-1600	161	4	sufficient	sufficient	ADJ
ijtc-1600	161	5	evidence	evidence	NOUN
ijtc-1600	161	6	to	to	PART
ijtc-1600	161	7	maintain	maintain	VERB
ijtc-1600	161	8	the	the	DET
ijtc-1600	161	9	first	first	ADJ
ijtc-1600	161	10	null	null	NOUN
ijtc-1600	161	11	.	.	PUNCT
ijtc-1600	162	1	the	the	DET
ijtc-1600	162	2	findings	finding	NOUN
ijtc-1600	162	3	revealed	reveal	VERB
ijtc-1600	162	4	that	that	SCONJ
ijtc-1600	162	5	investment	investment	NOUN
ijtc-1600	162	6	in	in	ADP
ijtc-1600	162	7	money	money	NOUN
ijtc-1600	162	8	market	market	NOUN
ijtc-1600	162	9	securities	security	NOUN
ijtc-1600	162	10	is	be	AUX
ijtc-1600	162	11	associated	associate	VERB
ijtc-1600	162	12	with	with	ADP
ijtc-1600	162	13	improved	improved	ADJ
ijtc-1600	162	14	return	return	NOUN
ijtc-1600	162	15	on	on	ADP
ijtc-1600	162	16	investment	investment	NOUN
ijtc-1600	162	17	,	,	PUNCT
ijtc-1600	162	18	supposing	suppose	VERB
ijtc-1600	162	19	the	the	DET
ijtc-1600	162	20	risk	risk	NOUN
ijtc-1600	162	21	-	-	PUNCT
ijtc-1600	162	22	returns	return	NOUN
ijtc-1600	162	23	relation	relation	NOUN
ijtc-1600	162	24	for	for	ADP
ijtc-1600	162	25	the	the	DET
ijtc-1600	162	26	money	money	NOUN
ijtc-1600	162	27	market	market	NOUN
ijtc-1600	162	28	securities	security	NOUN
ijtc-1600	162	29	is	be	AUX
ijtc-1600	162	30	consistent	consistent	ADJ
ijtc-1600	162	31	with	with	ADP
ijtc-1600	162	32	the	the	DET
ijtc-1600	162	33	agency	agency	NOUN
ijtc-1600	162	34	theory	theory	NOUN
ijtc-1600	162	35	(	(	PUNCT
ijtc-1600	162	36	wambui	wambui	X
ijtc-1600	162	37	(	(	PUNCT
ijtc-1600	162	38	2021	2021	NUM
ijtc-1600	162	39	)	)	PUNCT
ijtc-1600	162	40	orbunde	orbunde	NOUN
ijtc-1600	162	41	et	et	NOUN
ijtc-1600	162	42	al	al	PROPN
ijtc-1600	162	43	.	.	PROPN
ijtc-1600	163	1	(	(	PUNCT
ijtc-1600	163	2	2019	2019	NUM
ijtc-1600	163	3	)	)	PUNCT
ijtc-1600	163	4	)	)	PUNCT
ijtc-1600	163	5	.	.	PUNCT
ijtc-1600	164	1	the	the	DET
ijtc-1600	164	2	growth	growth	NOUN
ijtc-1600	164	3	of	of	ADP
ijtc-1600	164	4	return	return	NOUN
ijtc-1600	164	5	on	on	ADP
ijtc-1600	164	6	investment	investment	NOUN
ijtc-1600	164	7	has	have	VERB
ijtc-1600	164	8	a	a	DET
ijtc-1600	164	9	negative	negative	ADJ
ijtc-1600	164	10	link	link	NOUN
ijtc-1600	164	11	with	with	ADP
ijtc-1600	164	12	growth	growth	NOUN
ijtc-1600	164	13	in	in	ADP
ijtc-1600	164	14	government	government	NOUN
ijtc-1600	164	15	securities	security	NOUN
ijtc-1600	164	16	.	.	PUNCT
ijtc-1600	165	1	the	the	DET
ijtc-1600	165	2	correlation	correlation	NOUN
ijtc-1600	165	3	of	of	ADP
ijtc-1600	165	4	-0.150496	-0.150496	NOUN
ijtc-1600	165	5	is	be	AUX
ijtc-1600	165	6	low	low	ADJ
ijtc-1600	165	7	and	and	CCONJ
ijtc-1600	165	8	insignificant	insignificant	ADJ
ijtc-1600	165	9	since	since	SCONJ
ijtc-1600	165	10	the	the	DET
ijtc-1600	165	11	associated	associated	ADJ
ijtc-1600	165	12	p	p	NOUN
ijtc-1600	165	13	-	-	PUNCT
ijtc-1600	165	14	value	value	NOUN
ijtc-1600	165	15	of	of	ADP
ijtc-1600	165	16	0.4273	0.4273	PRON
ijtc-1600	165	17	is	be	AUX
ijtc-1600	165	18	over	over	ADP
ijtc-1600	165	19	the	the	DET
ijtc-1600	165	20	acceptable	acceptable	ADJ
ijtc-1600	165	21	significance	significance	NOUN
ijtc-1600	165	22	of	of	ADP
ijtc-1600	165	23	0.1	0.1	NUM
ijtc-1600	165	24	,	,	PUNCT
ijtc-1600	165	25	indicating	indicate	VERB
ijtc-1600	165	26	that	that	SCONJ
ijtc-1600	165	27	the	the	DET
ijtc-1600	165	28	second	second	ADJ
ijtc-1600	165	29	null	null	NOUN
ijtc-1600	165	30	is	be	AUX
ijtc-1600	165	31	maintained	maintain	VERB
ijtc-1600	165	32	.	.	PUNCT
ijtc-1600	166	1	the	the	DET
ijtc-1600	166	2	findings	finding	NOUN
ijtc-1600	166	3	revealed	reveal	VERB
ijtc-1600	166	4	that	that	SCONJ
ijtc-1600	166	5	investment	investment	NOUN
ijtc-1600	166	6	in	in	ADP
ijtc-1600	166	7	government	government	NOUN
ijtc-1600	166	8	securities	security	NOUN
ijtc-1600	166	9	is	be	AUX
ijtc-1600	166	10	not	not	PART
ijtc-1600	166	11	associated	associate	VERB
ijtc-1600	166	12	with	with	ADP
ijtc-1600	166	13	the	the	DET
ijtc-1600	166	14	pfas	pfas	NOUN
ijtc-1600	166	15	’	'	PUNCT
ijtc-1600	166	16	returns	return	NOUN
ijtc-1600	166	17	.	.	PUNCT
ijtc-1600	167	1	thus	thus	ADV
ijtc-1600	167	2	,	,	PUNCT
ijtc-1600	167	3	the	the	DET
ijtc-1600	167	4	risk	risk	NOUN
ijtc-1600	167	5	-	-	PUNCT
ijtc-1600	167	6	return	return	NOUN
ijtc-1600	167	7	relation	relation	NOUN
ijtc-1600	167	8	for	for	ADP
ijtc-1600	167	9	government	government	NOUN
ijtc-1600	167	10	security	security	NOUN
ijtc-1600	167	11	is	be	AUX
ijtc-1600	167	12	inconsistent	inconsistent	ADJ
ijtc-1600	167	13	with	with	ADP
ijtc-1600	167	14	the	the	DET
ijtc-1600	167	15	agency	agency	NOUN
ijtc-1600	167	16	theory	theory	NOUN
ijtc-1600	167	17	.	.	PUNCT
ijtc-1600	168	1	the	the	DET
ijtc-1600	168	2	growth	growth	NOUN
ijtc-1600	168	3	of	of	ADP
ijtc-1600	168	4	return	return	NOUN
ijtc-1600	168	5	on	on	ADP
ijtc-1600	168	6	investment	investment	NOUN
ijtc-1600	168	7	has	have	VERB
ijtc-1600	168	8	a	a	DET
ijtc-1600	168	9	negative	negative	ADJ
ijtc-1600	168	10	relationship	relationship	NOUN
ijtc-1600	168	11	with	with	ADP
ijtc-1600	168	12	investment	investment	NOUN
ijtc-1600	168	13	growth	growth	NOUN
ijtc-1600	168	14	in	in	ADP
ijtc-1600	168	15	private	private	ADJ
ijtc-1600	168	16	equity	equity	NOUN
ijtc-1600	168	17	funds	fund	NOUN
ijtc-1600	168	18	.	.	PUNCT
ijtc-1600	169	1	the	the	DET
ijtc-1600	169	2	correlation	correlation	NOUN
ijtc-1600	169	3	coefficient	coefficient	NOUN
ijtc-1600	169	4	of	of	ADP
ijtc-1600	169	5	-0.140266	-0.140266	NOUN
ijtc-1600	169	6	is	be	AUX
ijtc-1600	169	7	low	low	ADJ
ijtc-1600	169	8	and	and	CCONJ
ijtc-1600	169	9	insignificant	insignificant	ADJ
ijtc-1600	169	10	,	,	PUNCT
ijtc-1600	169	11	as	as	SCONJ
ijtc-1600	169	12	the	the	DET
ijtc-1600	169	13	p	p	NOUN
ijtc-1600	169	14	-	-	PUNCT
ijtc-1600	169	15	value	value	NOUN
ijtc-1600	169	16	of	of	ADP
ijtc-1600	169	17	0.4597	0.4597	NUM
ijtc-1600	169	18	associated	associate	VERB
ijtc-1600	169	19	with	with	ADP
ijtc-1600	169	20	the	the	DET
ijtc-1600	169	21	correlation	correlation	NOUN
ijtc-1600	169	22	is	be	AUX
ijtc-1600	169	23	over	over	ADP
ijtc-1600	169	24	the	the	DET
ijtc-1600	169	25	acceptable	acceptable	ADJ
ijtc-1600	169	26	significance	significance	NOUN
ijtc-1600	169	27	of	of	ADP
ijtc-1600	169	28	0.1	0.1	NUM
ijtc-1600	169	29	,	,	PUNCT
ijtc-1600	169	30	indicating	indicate	VERB
ijtc-1600	169	31	that	that	SCONJ
ijtc-1600	169	32	the	the	DET
ijtc-1600	169	33	third	third	ADJ
ijtc-1600	169	34	null	null	NOUN
ijtc-1600	169	35	is	be	AUX
ijtc-1600	169	36	maintained	maintain	VERB
ijtc-1600	169	37	.	.	PUNCT
ijtc-1600	170	1	the	the	DET
ijtc-1600	170	2	findings	finding	NOUN
ijtc-1600	170	3	revealed	reveal	VERB
ijtc-1600	170	4	that	that	SCONJ
ijtc-1600	170	5	investment	investment	NOUN
ijtc-1600	170	6	in	in	ADP
ijtc-1600	170	7	private	private	ADJ
ijtc-1600	170	8	equity	equity	NOUN
ijtc-1600	170	9	is	be	AUX
ijtc-1600	170	10	not	not	PART
ijtc-1600	170	11	associated	associate	VERB
ijtc-1600	170	12	with	with	ADP
ijtc-1600	170	13	the	the	DET
ijtc-1600	170	14	return	return	NOUN
ijtc-1600	170	15	on	on	ADP
ijtc-1600	170	16	investment	investment	NOUN
ijtc-1600	170	17	of	of	ADP
ijtc-1600	170	18	the	the	DET
ijtc-1600	170	19	pfas	pfas	NOUN
ijtc-1600	170	20	.	.	PUNCT
ijtc-1600	171	1	hence	hence	ADV
ijtc-1600	171	2	,	,	PUNCT
ijtc-1600	171	3	the	the	DET
ijtc-1600	171	4	risk	risk	NOUN
ijtc-1600	171	5	-	-	PUNCT
ijtc-1600	171	6	returns	return	NOUN
ijtc-1600	171	7	relations	relation	NOUN
ijtc-1600	171	8	for	for	ADP
ijtc-1600	171	9	the	the	DET
ijtc-1600	171	10	private	private	ADJ
ijtc-1600	171	11	equity	equity	NOUN
ijtc-1600	171	12	funds	fund	NOUN
ijtc-1600	171	13	are	be	AUX
ijtc-1600	171	14	inconsistent	inconsistent	ADJ
ijtc-1600	171	15	with	with	ADP
ijtc-1600	171	16	the	the	DET
ijtc-1600	171	17	agency	agency	NOUN
ijtc-1600	171	18	theory	theory	NOUN
ijtc-1600	171	19	.	.	PUNCT
ijtc-1600	172	1	the	the	DET
ijtc-1600	172	2	growth	growth	NOUN
ijtc-1600	172	3	of	of	ADP
ijtc-1600	172	4	return	return	NOUN
ijtc-1600	172	5	on	on	ADP
ijtc-1600	172	6	investment	investment	NOUN
ijtc-1600	172	7	has	have	VERB
ijtc-1600	172	8	a	a	DET
ijtc-1600	172	9	positive	positive	ADJ
ijtc-1600	172	10	relationship	relationship	NOUN
ijtc-1600	172	11	with	with	ADP
ijtc-1600	172	12	the	the	DET
ijtc-1600	172	13	growth	growth	NOUN
ijtc-1600	172	14	of	of	ADP
ijtc-1600	172	15	investment	investment	NOUN
ijtc-1600	172	16	in	in	ADP
ijtc-1600	172	17	mutual	mutual	ADJ
ijtc-1600	172	18	funds	fund	NOUN
ijtc-1600	172	19	.	.	PUNCT
ijtc-1600	173	1	the	the	DET
ijtc-1600	173	2	correlation	correlation	NOUN
ijtc-1600	173	3	coefficient	coefficient	NOUN
ijtc-1600	173	4	of	of	ADP
ijtc-1600	173	5	0.147274	0.147274	NUM
ijtc-1600	173	6	is	be	AUX
ijtc-1600	173	7	low	low	ADJ
ijtc-1600	173	8	and	and	CCONJ
ijtc-1600	173	9	insignificant	insignificant	ADJ
ijtc-1600	173	10	,	,	PUNCT
ijtc-1600	173	11	as	as	SCONJ
ijtc-1600	173	12	the	the	DET
ijtc-1600	173	13	p	p	NOUN
ijtc-1600	173	14	-	-	PUNCT
ijtc-1600	173	15	value	value	NOUN
ijtc-1600	173	16	of	of	ADP
ijtc-1600	173	17	0.4374	0.4374	NUM
ijtc-1600	173	18	associated	associate	VERB
ijtc-1600	173	19	with	with	ADP
ijtc-1600	173	20	the	the	DET
ijtc-1600	173	21	correlation	correlation	NOUN
ijtc-1600	173	22	is	be	AUX
ijtc-1600	173	23	over	over	ADP
ijtc-1600	173	24	the	the	DET
ijtc-1600	173	25	acceptable	acceptable	ADJ
ijtc-1600	173	26	significance	significance	NOUN
ijtc-1600	173	27	of	of	ADP
ijtc-1600	173	28	0.1	0.1	NUM
ijtc-1600	173	29	,	,	PUNCT
ijtc-1600	173	30	indicating	indicate	VERB
ijtc-1600	173	31	that	that	SCONJ
ijtc-1600	173	32	the	the	DET
ijtc-1600	173	33	fourth	fourth	ADJ
ijtc-1600	173	34	null	null	NOUN
ijtc-1600	173	35	is	be	AUX
ijtc-1600	173	36	maintained	maintain	VERB
ijtc-1600	173	37	.	.	PUNCT
ijtc-1600	174	1	the	the	DET
ijtc-1600	174	2	findings	finding	NOUN
ijtc-1600	174	3	revealed	reveal	VERB
ijtc-1600	174	4	that	that	SCONJ
ijtc-1600	174	5	investment	investment	NOUN
ijtc-1600	174	6	in	in	ADP
ijtc-1600	174	7	mutual	mutual	ADJ
ijtc-1600	174	8	funds	fund	NOUN
ijtc-1600	174	9	is	be	AUX
ijtc-1600	174	10	not	not	PART
ijtc-1600	174	11	associated	associate	VERB
ijtc-1600	174	12	with	with	ADP
ijtc-1600	174	13	the	the	DET
ijtc-1600	174	14	return	return	NOUN
ijtc-1600	174	15	on	on	ADP
ijtc-1600	174	16	investment	investment	NOUN
ijtc-1600	174	17	of	of	ADP
ijtc-1600	174	18	the	the	DET
ijtc-1600	174	19	pfas	pfas	NOUN
ijtc-1600	174	20	.	.	PUNCT
ijtc-1600	175	1	hence	hence	ADV
ijtc-1600	175	2	,	,	PUNCT
ijtc-1600	175	3	the	the	DET
ijtc-1600	175	4	risk	risk	NOUN
ijtc-1600	175	5	-	-	PUNCT
ijtc-1600	175	6	returns	return	NOUN
ijtc-1600	175	7	relations	relation	NOUN
ijtc-1600	175	8	for	for	ADP
ijtc-1600	175	9	the	the	DET
ijtc-1600	175	10	private	private	ADJ
ijtc-1600	175	11	equity	equity	NOUN
ijtc-1600	175	12	funds	fund	NOUN
ijtc-1600	175	13	are	be	AUX
ijtc-1600	175	14	inconsistent	inconsistent	ADJ
ijtc-1600	175	15	with	with	ADP
ijtc-1600	175	16	the	the	DET
ijtc-1600	175	17	agency	agency	NOUN
ijtc-1600	175	18	theory	theory	NOUN
ijtc-1600	175	19	.	.	PUNCT
ijtc-1600	176	1	huan	huan	PROPN
ijtc-1600	176	2	et	et	PROPN
ijtc-1600	176	3	al	al	PROPN
ijtc-1600	176	4	.	.	PROPN
ijtc-1600	177	1	(	(	PUNCT
ijtc-1600	177	2	2019	2019	NUM
ijtc-1600	177	3	)	)	PUNCT
ijtc-1600	177	4	show	show	VERB
ijtc-1600	177	5	that	that	SCONJ
ijtc-1600	177	6	a	a	DET
ijtc-1600	177	7	pension	pension	NOUN
ijtc-1600	177	8	fund	fund	NOUN
ijtc-1600	177	9	imbalance	imbalance	NOUN
ijtc-1600	177	10	would	would	AUX
ijtc-1600	177	11	occur	occur	VERB
ijtc-1600	177	12	in	in	ADP
ijtc-1600	177	13	the	the	DET
ijtc-1600	177	14	early	early	ADJ
ijtc-1600	177	15	2020s	2020	NOUN
ijtc-1600	177	16	and	and	CCONJ
ijtc-1600	177	17	then	then	ADV
ijtc-1600	177	18	expand	expand	VERB
ijtc-1600	177	19	under	under	ADP
ijtc-1600	177	20	existing	exist	VERB
ijtc-1600	177	21	policies	policy	NOUN
ijtc-1600	177	22	.	.	PUNCT
ijtc-1600	178	1	fertility	fertility	NOUN
ijtc-1600	178	2	adjustment	adjustment	NOUN
ijtc-1600	178	3	,	,	PUNCT
ijtc-1600	178	4	retirement	retirement	NOUN
ijtc-1600	178	5	delay	delay	NOUN
ijtc-1600	178	6	,	,	PUNCT
ijtc-1600	178	7	or	or	CCONJ
ijtc-1600	178	8	combination	combination	NOUN
ijtc-1600	178	9	reforms	reform	NOUN
ijtc-1600	178	10	would	would	AUX
ijtc-1600	178	11	not	not	PART
ijtc-1600	178	12	fundamentally	fundamentally	ADV
ijtc-1600	178	13	solve	solve	VERB
ijtc-1600	178	14	the	the	DET
ijtc-1600	178	15	financial	financial	ADJ
ijtc-1600	178	16	crisis	crisis	NOUN
ijtc-1600	178	17	in	in	ADP
ijtc-1600	178	18	the	the	DET
ijtc-1600	178	19	long	long	ADJ
ijtc-1600	178	20	term	term	NOUN
ijtc-1600	178	21	.	.	PUNCT
ijtc-1600	179	1	zwan	zwan	PROPN
ijtc-1600	179	2	et	et	PROPN
ijtc-1600	179	3	al	al	PROPN
ijtc-1600	179	4	.	.	PROPN
ijtc-1600	180	1	(	(	PUNCT
ijtc-1600	180	2	2019	2019	NUM
ijtc-1600	180	3	)	)	PUNCT
ijtc-1600	180	4	identify	identify	VERB
ijtc-1600	180	5	considerable	considerable	ADJ
ijtc-1600	180	6	variation	variation	NOUN
ijtc-1600	180	7	in	in	ADP
ijtc-1600	180	8	the	the	DET
ijtc-1600	180	9	joint	joint	ADJ
ijtc-1600	180	10	regulatory	regulatory	ADJ
ijtc-1600	180	11	incentives	incentive	NOUN
ijtc-1600	180	12	that	that	PRON
ijtc-1600	180	13	support	support	VERB
ijtc-1600	180	14	sustainable	sustainable	ADJ
ijtc-1600	180	15	investment	investment	NOUN
ijtc-1600	180	16	,	,	PUNCT
ijtc-1600	180	17	with	with	ADP
ijtc-1600	180	18	the	the	DET
ijtc-1600	180	19	netherlands	netherlands	PROPN
ijtc-1600	180	20	,	,	PUNCT
ijtc-1600	180	21	denmark	denmark	NOUN
ijtc-1600	180	22	,	,	PUNCT
ijtc-1600	180	23	and	and	CCONJ
ijtc-1600	180	24	germany	germany	PROPN
ijtc-1600	180	25	as	as	ADP
ijtc-1600	180	26	active	active	ADJ
ijtc-1600	180	27	,	,	PUNCT
ijtc-1600	180	28	modest	modest	ADJ
ijtc-1600	180	29	,	,	PUNCT
ijtc-1600	180	30	and	and	CCONJ
ijtc-1600	180	31	with	with	ADP
ijtc-1600	180	32	little	little	ADJ
ijtc-1600	180	33	regulatory	regulatory	ADJ
ijtc-1600	180	34	support	support	NOUN
ijtc-1600	180	35	for	for	ADP
ijtc-1600	180	36	sustainable	sustainable	ADJ
ijtc-1600	180	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1600	180	38	the	the	DET
ijtc-1600	180	39	correlation	correlation	NOUN
ijtc-1600	180	40	of	of	ADP
ijtc-1600	180	41	investment	investment	NOUN
ijtc-1600	180	42	securities	security	NOUN
ijtc-1600	180	43	and	and	CCONJ
ijtc-1600	180	44	the	the	DET
ijtc-1600	180	45	returns	return	NOUN
ijtc-1600	180	46	of	of	ADP
ijtc-1600	180	47	pension	pension	NOUN
ijtc-1600	180	48	fund	fund	NOUN
ijtc-1600	180	49	administrators	administrator	NOUN
ijtc-1600	180	50	in	in	ADP
ijtc-1600	180	51	an	an	DET
ijtc-1600	180	52	emerging	emerge	VERB
ijtc-1600	180	53	economy	economy	NOUN
ijtc-1600	180	54	abdulrauf	abdulrauf	NOUN
ijtc-1600	180	55	and	and	CCONJ
ijtc-1600	180	56	gbadebo	gbadebo	PROPN
ijtc-1600	180	57	802	802	NUM
ijtc-1600	180	58	|	|	ADV
ijtc-1600	180	59	ilomata	ilomata	PROPN
ijtc-1600	180	60	international	international	ADJ
ijtc-1600	180	61	journal	journal	NOUN
ijtc-1600	180	62	of	of	ADP
ijtc-1600	180	63	tax	tax	PROPN
ijtc-1600	180	64	&	&	CCONJ
ijtc-1600	180	65	accounting	account	VERB
ijtc-1600	180	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	180	67	investment	investment	NOUN
ijtc-1600	180	68	.	.	PUNCT
ijtc-1600	181	1	wambui	wambui	PROPN
ijtc-1600	181	2	(	(	PUNCT
ijtc-1600	181	3	2021	2021	NUM
ijtc-1600	181	4	)	)	PUNCT
ijtc-1600	181	5	discovered	discover	VERB
ijtc-1600	181	6	a	a	DET
ijtc-1600	181	7	strong	strong	ADJ
ijtc-1600	181	8	link	link	NOUN
ijtc-1600	181	9	between	between	ADP
ijtc-1600	181	10	liquidity	liquidity	NOUN
ijtc-1600	181	11	and	and	CCONJ
ijtc-1600	181	12	performance	performance	NOUN
ijtc-1600	181	13	,	,	PUNCT
ijtc-1600	181	14	indicating	indicate	VERB
ijtc-1600	181	15	that	that	SCONJ
ijtc-1600	181	16	more	more	ADJ
ijtc-1600	181	17	liquid	liquid	ADJ
ijtc-1600	181	18	pension	pension	NOUN
ijtc-1600	181	19	schemes	scheme	NOUN
ijtc-1600	181	20	perform	perform	VERB
ijtc-1600	181	21	better	well	ADV
ijtc-1600	181	22	.	.	PUNCT
ijtc-1600	182	1	bakare	bakare	NOUN
ijtc-1600	182	2	(	(	PUNCT
ijtc-1600	182	3	2020	2020	NUM
ijtc-1600	182	4	)	)	PUNCT
ijtc-1600	182	5	revealed	reveal	VERB
ijtc-1600	182	6	that	that	SCONJ
ijtc-1600	182	7	pension	pension	NOUN
ijtc-1600	182	8	fund	fund	NOUN
ijtc-1600	182	9	investments	investment	NOUN
ijtc-1600	182	10	have	have	AUX
ijtc-1600	182	11	favorably	favorably	ADV
ijtc-1600	182	12	impacted	impact	VERB
ijtc-1600	182	13	nigeria	nigeria	PROPN
ijtc-1600	182	14	's	's	PART
ijtc-1600	182	15	stock	stock	NOUN
ijtc-1600	182	16	market	market	NOUN
ijtc-1600	182	17	development	development	NOUN
ijtc-1600	182	18	.	.	PUNCT
ijtc-1600	183	1	musa	musa	PROPN
ijtc-1600	183	2	et	et	PROPN
ijtc-1600	183	3	al	al	PROPN
ijtc-1600	183	4	.	.	PROPN
ijtc-1600	184	1	(	(	PUNCT
ijtc-1600	184	2	2021	2021	NUM
ijtc-1600	184	3	)	)	PUNCT
ijtc-1600	184	4	revealed	reveal	VERB
ijtc-1600	184	5	that	that	SCONJ
ijtc-1600	184	6	investment	investment	NOUN
ijtc-1600	184	7	in	in	ADP
ijtc-1600	184	8	shares	share	NOUN
ijtc-1600	184	9	and	and	CCONJ
ijtc-1600	184	10	bonds	bond	NOUN
ijtc-1600	184	11	has	have	VERB
ijtc-1600	184	12	a	a	DET
ijtc-1600	184	13	positive	positive	ADJ
ijtc-1600	184	14	and	and	CCONJ
ijtc-1600	184	15	significant	significant	ADJ
ijtc-1600	184	16	effect	effect	NOUN
ijtc-1600	184	17	on	on	ADP
ijtc-1600	184	18	the	the	DET
ijtc-1600	184	19	return	return	NOUN
ijtc-1600	184	20	on	on	ADP
ijtc-1600	184	21	the	the	DET
ijtc-1600	184	22	investment	investment	NOUN
ijtc-1600	184	23	,	,	PUNCT
ijtc-1600	184	24	with	with	ADP
ijtc-1600	184	25	treasury	treasury	PROPN
ijtc-1600	184	26	bills	bill	NOUN
ijtc-1600	184	27	recording	record	VERB
ijtc-1600	184	28	insignificant	insignificant	ADJ
ijtc-1600	184	29	returns	return	NOUN
ijtc-1600	184	30	.	.	PUNCT
ijtc-1600	185	1	sajuyigbe	sajuyigbe	NOUN
ijtc-1600	185	2	et	et	PROPN
ijtc-1600	185	3	al	al	PROPN
ijtc-1600	185	4	.	.	PROPN
ijtc-1600	186	1	(	(	PUNCT
ijtc-1600	186	2	2021	2021	NUM
ijtc-1600	186	3	)	)	PUNCT
ijtc-1600	186	4	found	find	VERB
ijtc-1600	186	5	that	that	SCONJ
ijtc-1600	186	6	the	the	DET
ijtc-1600	186	7	contributory	contributory	NOUN
ijtc-1600	186	8	pension	pension	NOUN
ijtc-1600	186	9	scheme	scheme	NOUN
ijtc-1600	186	10	has	have	VERB
ijtc-1600	186	11	no	no	DET
ijtc-1600	186	12	essential	essential	ADJ
ijtc-1600	186	13	effect	effect	NOUN
ijtc-1600	186	14	on	on	ADP
ijtc-1600	186	15	job	job	NOUN
ijtc-1600	186	16	satisfaction	satisfaction	NOUN
ijtc-1600	186	17	and	and	CCONJ
ijtc-1600	186	18	organizational	organizational	ADJ
ijtc-1600	186	19	commitment	commitment	NOUN
ijtc-1600	186	20	among	among	ADP
ijtc-1600	186	21	osun	osun	PROPN
ijtc-1600	186	22	state	state	NOUN
ijtc-1600	186	23	workers	worker	NOUN
ijtc-1600	186	24	in	in	ADP
ijtc-1600	186	25	nigeria	nigeria	PROPN
ijtc-1600	186	26	.	.	PUNCT
ijtc-1600	187	1	umar	umar	PROPN
ijtc-1600	187	2	(	(	PUNCT
ijtc-1600	187	3	2021	2021	NUM
ijtc-1600	187	4	)	)	PUNCT
ijtc-1600	187	5	explored	explore	VERB
ijtc-1600	187	6	the	the	DET
ijtc-1600	187	7	islamic	islamic	PROPN
ijtc-1600	187	8	pfa	pfa	PROPN
ijtc-1600	187	9	scheme	scheme	NOUN
ijtc-1600	187	10	and	and	CCONJ
ijtc-1600	187	11	found	find	VERB
ijtc-1600	187	12	that	that	SCONJ
ijtc-1600	187	13	due	due	ADP
ijtc-1600	187	14	to	to	ADP
ijtc-1600	187	15	religious	religious	ADJ
ijtc-1600	187	16	beliefs	belief	NOUN
ijtc-1600	187	17	,	,	PUNCT
ijtc-1600	187	18	nigerians	nigerians	PROPN
ijtc-1600	187	19	had	have	VERB
ijtc-1600	187	20	a	a	DET
ijtc-1600	187	21	positive	positive	ADJ
ijtc-1600	187	22	perception	perception	NOUN
ijtc-1600	187	23	of	of	ADP
ijtc-1600	187	24	participating	participate	VERB
ijtc-1600	187	25	in	in	ADP
ijtc-1600	187	26	an	an	DET
ijtc-1600	187	27	islamic	islamic	ADJ
ijtc-1600	187	28	pension	pension	NOUN
ijtc-1600	187	29	scheme	scheme	NOUN
ijtc-1600	187	30	.	.	PUNCT
ijtc-1600	188	1	ahmed	ahmed	PROPN
ijtc-1600	188	2	and	and	CCONJ
ijtc-1600	188	3	opusunju	opusunju	PROPN
ijtc-1600	188	4	(	(	PUNCT
ijtc-1600	188	5	2022	2022	NUM
ijtc-1600	188	6	)	)	PUNCT
ijtc-1600	188	7	found	find	VERB
ijtc-1600	188	8	that	that	SCONJ
ijtc-1600	188	9	determinants	determinant	NOUN
ijtc-1600	188	10	of	of	ADP
ijtc-1600	188	11	the	the	DET
ijtc-1600	188	12	efficiency	efficiency	NOUN
ijtc-1600	188	13	of	of	ADP
ijtc-1600	188	14	pfas	pfas	NOUN
ijtc-1600	188	15	include	include	VERB
ijtc-1600	188	16	short	short	ADJ
ijtc-1600	188	17	-	-	PUNCT
ijtc-1600	188	18	term	term	NOUN
ijtc-1600	188	19	debt	debt	NOUN
ijtc-1600	188	20	to	to	AUX
ijtc-1600	188	21	total	total	VERB
ijtc-1600	188	22	and	and	CCONJ
ijtc-1600	188	23	total	total	ADJ
ijtc-1600	188	24	debt	debt	NOUN
ijtc-1600	188	25	to	to	ADP
ijtc-1600	188	26	total	total	ADJ
ijtc-1600	188	27	assets	asset	NOUN
ijtc-1600	188	28	.	.	PUNCT
ijtc-1600	189	1	ogungbade	ogungbade	VERB
ijtc-1600	189	2	et	et	PROPN
ijtc-1600	189	3	al	al	PROPN
ijtc-1600	189	4	.	.	PROPN
ijtc-1600	190	1	(	(	PUNCT
ijtc-1600	190	2	2022	2022	NUM
ijtc-1600	190	3	)	)	PUNCT
ijtc-1600	190	4	found	find	VERB
ijtc-1600	190	5	that	that	SCONJ
ijtc-1600	190	6	the	the	DET
ijtc-1600	190	7	accumulation	accumulation	NOUN
ijtc-1600	190	8	of	of	ADP
ijtc-1600	190	9	assets	asset	NOUN
ijtc-1600	190	10	by	by	ADP
ijtc-1600	190	11	pfas	pfas	NOUN
ijtc-1600	190	12	impacts	impact	VERB
ijtc-1600	190	13	the	the	DET
ijtc-1600	190	14	financial	financial	ADJ
ijtc-1600	190	15	performance	performance	NOUN
ijtc-1600	190	16	of	of	ADP
ijtc-1600	190	17	the	the	DET
ijtc-1600	190	18	pension	pension	NOUN
ijtc-1600	190	19	funds	fund	NOUN
ijtc-1600	190	20	.	.	PUNCT
ijtc-1600	191	1	the	the	DET
ijtc-1600	191	2	assets	asset	NOUN
ijtc-1600	191	3	held	hold	VERB
ijtc-1600	191	4	by	by	ADP
ijtc-1600	191	5	pfas	pfas	NOUN
ijtc-1600	191	6	are	be	AUX
ijtc-1600	191	7	relevant	relevant	ADJ
ijtc-1600	191	8	in	in	ADP
ijtc-1600	191	9	terms	term	NOUN
ijtc-1600	191	10	of	of	ADP
ijtc-1600	191	11	their	their	PRON
ijtc-1600	191	12	financial	financial	ADJ
ijtc-1600	191	13	performance	performance	NOUN
ijtc-1600	191	14	”	"	PUNCT
ijtc-1600	191	15	.	.	PUNCT
ijtc-1600	192	1	table	table	NOUN
ijtc-1600	192	2	2	2	NUM
ijtc-1600	192	3	.	.	PUNCT
ijtc-1600	193	1	summary	summary	NOUN
ijtc-1600	193	2	statistics	statistic	NOUN
ijtc-1600	193	3	variable	variable	ADJ
ijtc-1600	193	4	mean	mean	VERB
ijtc-1600	193	5	std	std	PROPN
ijtc-1600	193	6	.	.	PROPN
ijtc-1600	194	1	dev	dev	PROPN
ijtc-1600	194	2	.	.	PUNCT
ijtc-1600	195	1	minimum	minimum	PROPN
ijtc-1600	195	2	maximum	maximum	PROPN
ijtc-1600	196	1	jb	jb	PROPN
ijtc-1600	196	2	jb	jb	PROPN
ijtc-1600	196	3	p	p	NOUN
ijtc-1600	196	4	-	-	PUNCT
ijtc-1600	196	5	value	value	NOUN
ijtc-1600	196	6	roi	roi	NOUN
ijtc-1600	196	7	0.243507	0.243507	NUM
ijtc-1600	196	8	0.062058	0.062058	NUM
ijtc-1600	196	9	0.065121	0.065121	NUM
ijtc-1600	196	10	0.326364	0.326364	NUM
ijtc-1600	196	11	10.07232	10.07232	NUM
ijtc-1600	196	12	0.006	0.006	NUM
ijtc-1600	196	13	mms	mms	NOUN
ijtc-1600	196	14	0.142515	0.142515	NUM
ijtc-1600	196	15	0.023023	0.023023	NUM
ijtc-1600	196	16	0.068235	0.068235	NUM
ijtc-1600	196	17	0.179053	0.179053	NUM
ijtc-1600	196	18	24.44126	24.44126	NUM
ijtc-1600	196	19	0.000	0.000	NUM
ijtc-1600	196	20	fgns	fgn	NOUN
ijtc-1600	196	21	0.669952	0.669952	NUM
ijtc-1600	196	22	0.031517	0.031517	NUM
ijtc-1600	196	23	0.644073	0.644073	NUM
ijtc-1600	196	24	0.764802	0.764802	NUM
ijtc-1600	196	25	29.04604	29.04604	NUM
ijtc-1600	196	26	0.000	0.000	NUM
ijtc-1600	196	27	pef	pef	NOUN
ijtc-1600	196	28	0.001278	0.001278	NUM
ijtc-1600	196	29	0.000581	0.000581	NUM
ijtc-1600	196	30	0.000942	0.000942	NUM
ijtc-1600	196	31	0.002827	0.002827	NUM
ijtc-1600	196	32	20.67379	20.67379	NUM
ijtc-1600	196	33	0.000	0.000	NUM
ijtc-1600	196	34	mf	mf	VERB
ijtc-1600	196	35	0.004132	0.004132	NUM
ijtc-1600	196	36	0.001151	0.001151	NUM
ijtc-1600	196	37	0.001128	0.001128	NUM
ijtc-1600	196	38	0.005269	0.005269	NUM
ijtc-1600	196	39	17.99357	17.99357	NUM
ijtc-1600	196	40	0.000	0.000	NUM
ijtc-1600	196	41	note	note	NOUN
ijtc-1600	196	42	:	:	PUNCT
ijtc-1600	196	43	jarque	jarque	NOUN
ijtc-1600	196	44	-	-	PUNCT
ijtc-1600	196	45	bera	bera	NOUN
ijtc-1600	196	46	(	(	PUNCT
ijtc-1600	196	47	jb	jb	PROPN
ijtc-1600	196	48	)	)	PUNCT
ijtc-1600	196	49	source	source	NOUN
ijtc-1600	196	50	:	:	PUNCT
ijtc-1600	196	51	authors	author	NOUN
ijtc-1600	196	52	(	(	PUNCT
ijtc-1600	196	53	2024	2024	NUM
ijtc-1600	196	54	)	)	PUNCT
ijtc-1600	196	55	table	table	NOUN
ijtc-1600	196	56	3	3	NUM
ijtc-1600	196	57	.	.	PUNCT
ijtc-1600	196	58	correlation	correlation	NOUN
ijtc-1600	196	59	coefficients	coefficient	NOUN
ijtc-1600	196	60	variable	variable	ADJ
ijtc-1600	196	61	grroi	grroi	NOUN
ijtc-1600	196	62	gmms	gmms	NOUN
ijtc-1600	196	63	gfgs	gfgs	NOUN
ijtc-1600	196	64	gpef	gpef	NOUN
ijtc-1600	196	65	grmf	grmf	VERB
ijtc-1600	196	66	groi	groi	NOUN
ijtc-1600	196	67	1.0000	1.0000	NUM
ijtc-1600	196	68	gmms	gmms	NOUN
ijtc-1600	196	69	0.461518	0.461518	NUM
ijtc-1600	196	70	*	*	SYM
ijtc-1600	196	71	*	*	SYM
ijtc-1600	196	72	1.0000	1.0000	NUM
ijtc-1600	196	73	(	(	PUNCT
ijtc-1600	196	74	0.0103	0.0103	NUM
ijtc-1600	196	75	)	)	PUNCT
ijtc-1600	196	76	gfgs	gfgs	NOUN
ijtc-1600	196	77	-0.150496	-0.150496	NOUN
ijtc-1600	196	78	0.233353	0.233353	NUM
ijtc-1600	196	79	1.0000	1.0000	NUM
ijtc-1600	196	80	(	(	PUNCT
ijtc-1600	196	81	0.4273	0.4273	NUM
ijtc-1600	196	82	)	)	PUNCT
ijtc-1600	196	83	(	(	PUNCT
ijtc-1600	196	84	0.2146	0.2146	NUM
ijtc-1600	196	85	)	)	PUNCT
ijtc-1600	196	86	gpef	gpef	NOUN
ijtc-1600	196	87	-0.140266	-0.140266	X
ijtc-1600	197	1	0.342714	0.342714	NUM
ijtc-1600	197	2	*	*	SYM
ijtc-1600	197	3	0.640039	0.640039	NUM
ijtc-1600	197	4	*	*	PUNCT
ijtc-1600	197	5	*	*	PUNCT
ijtc-1600	197	6	*	*	X
ijtc-1600	197	7	1.0000	1.0000	NUM
ijtc-1600	197	8	(	(	PUNCT
ijtc-1600	197	9	0.4597	0.4597	NUM
ijtc-1600	197	10	)	)	PUNCT
ijtc-1600	197	11	(	(	PUNCT
ijtc-1600	197	12	0.0637	0.0637	NUM
ijtc-1600	197	13	)	)	PUNCT
ijtc-1600	197	14	(	(	PUNCT
ijtc-1600	197	15	0.0000	0.0000	NUM
ijtc-1600	197	16	)	)	PUNCT
ijtc-1600	197	17	grmf	grmf	VERB
ijtc-1600	197	18	0.147274	0.147274	NUM
ijtc-1600	197	19	0.527546	0.527546	NUM
ijtc-1600	197	20	*	*	PUNCT
ijtc-1600	197	21	*	*	PUNCT
ijtc-1600	197	22	*	*	PUNCT
ijtc-1600	197	23	0.387367	0.387367	NUM
ijtc-1600	197	24	*	*	PUNCT
ijtc-1600	197	25	*	*	PUNCT
ijtc-1600	197	26	0.349973	0.349973	NUM
ijtc-1600	197	27	*	*	PUNCT
ijtc-1600	197	28	1.0000	1.0000	NUM
ijtc-1600	197	29	(	(	PUNCT
ijtc-1600	197	30	0.4374	0.4374	NUM
ijtc-1600	197	31	)	)	PUNCT
ijtc-1600	197	32	(	(	PUNCT
ijtc-1600	197	33	0.0027	0.0027	NUM
ijtc-1600	197	34	)	)	PUNCT
ijtc-1600	197	35	(	(	PUNCT
ijtc-1600	197	36	0.0344	0.0344	NUM
ijtc-1600	197	37	)	)	PUNCT
ijtc-1600	197	38	(	(	PUNCT
ijtc-1600	197	39	0.0580	0.0580	NUM
ijtc-1600	197	40	)	)	PUNCT
ijtc-1600	197	41	note	note	NOUN
ijtc-1600	197	42	:	:	PUNCT
ijtc-1600	197	43	p	p	X
ijtc-1600	197	44	-	-	PUNCT
ijtc-1600	197	45	value	value	NOUN
ijtc-1600	197	46	in	in	ADP
ijtc-1600	197	47	parenthesis	parenthesis	NOUN
ijtc-1600	197	48	;	;	PUNCT
ijtc-1600	197	49	*	*	PUNCT
ijtc-1600	197	50	,	,	PUNCT
ijtc-1600	197	51	*	*	PUNCT
ijtc-1600	197	52	*	*	PUNCT
ijtc-1600	197	53	,	,	PUNCT
ijtc-1600	197	54	*	*	PUNCT
ijtc-1600	197	55	*	*	PUNCT
ijtc-1600	197	56	*	*	PUNCT
ijtc-1600	197	57	,	,	PUNCT
ijtc-1600	197	58	signify	signify	VERB
ijtc-1600	197	59	significance	significance	NOUN
ijtc-1600	197	60	at	at	ADP
ijtc-1600	197	61	10	10	NUM
ijtc-1600	197	62	%	%	NOUN
ijtc-1600	197	63	,	,	PUNCT
ijtc-1600	197	64	5	5	NUM
ijtc-1600	197	65	%	%	NOUN
ijtc-1600	197	66	,	,	PUNCT
ijtc-1600	197	67	and	and	CCONJ
ijtc-1600	197	68	1	1	NUM
ijtc-1600	197	69	%	%	NOUN
ijtc-1600	197	70	respectively	respectively	ADV
ijtc-1600	197	71	.	.	PUNCT
ijtc-1600	198	1	the	the	DET
ijtc-1600	198	2	correlation	correlation	NOUN
ijtc-1600	198	3	coefficients	coefficient	NOUN
ijtc-1600	198	4	are	be	AUX
ijtc-1600	198	5	the	the	DET
ijtc-1600	198	6	pairwise	pairwise	NOUN
ijtc-1600	198	7	correlation	correlation	NOUN
ijtc-1600	198	8	matrix	matrix	NOUN
ijtc-1600	198	9	.	.	PUNCT
ijtc-1600	199	1	table	table	NOUN
ijtc-1600	199	2	3	3	NUM
ijtc-1600	199	3	shows	show	VERB
ijtc-1600	199	4	the	the	DET
ijtc-1600	199	5	correlation	correlation	NOUN
ijtc-1600	199	6	matrix	matrix	NOUN
ijtc-1600	199	7	that	that	PRON
ijtc-1600	199	8	depicts	depict	VERB
ijtc-1600	199	9	the	the	DET
ijtc-1600	199	10	direction	direction	NOUN
ijtc-1600	199	11	and	and	CCONJ
ijtc-1600	199	12	extent	extent	NOUN
ijtc-1600	199	13	of	of	ADP
ijtc-1600	199	14	the	the	DET
ijtc-1600	199	15	linear	linear	ADJ
ijtc-1600	199	16	relationship	relationship	NOUN
ijtc-1600	199	17	between	between	ADP
ijtc-1600	199	18	the	the	DET
ijtc-1600	199	19	variables	variable	NOUN
ijtc-1600	199	20	.	.	PUNCT
ijtc-1600	200	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1600	200	2	the	the	DET
ijtc-1600	200	3	correlation	correlation	NOUN
ijtc-1600	200	4	of	of	ADP
ijtc-1600	200	5	investment	investment	NOUN
ijtc-1600	200	6	securities	security	NOUN
ijtc-1600	200	7	and	and	CCONJ
ijtc-1600	200	8	the	the	DET
ijtc-1600	200	9	returns	return	NOUN
ijtc-1600	200	10	of	of	ADP
ijtc-1600	200	11	pension	pension	NOUN
ijtc-1600	200	12	fund	fund	NOUN
ijtc-1600	200	13	administrators	administrator	NOUN
ijtc-1600	200	14	in	in	ADP
ijtc-1600	200	15	an	an	DET
ijtc-1600	200	16	emerging	emerge	VERB
ijtc-1600	200	17	economy	economy	NOUN
ijtc-1600	200	18	abdulrauf	abdulrauf	NOUN
ijtc-1600	200	19	and	and	CCONJ
ijtc-1600	200	20	gbadebo	gbadebo	PROPN
ijtc-1600	200	21	803	803	NUM
ijtc-1600	200	22	|	|	CCONJ
ijtc-1600	200	23	ilomata	ilomata	PROPN
ijtc-1600	200	24	international	international	ADJ
ijtc-1600	200	25	journal	journal	NOUN
ijtc-1600	200	26	of	of	ADP
ijtc-1600	200	27	tax	tax	PROPN
ijtc-1600	200	28	&	&	CCONJ
ijtc-1600	200	29	accounting	accounting	PROPN
ijtc-1600	200	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	200	31	source	source	NOUN
ijtc-1600	200	32	:	:	PUNCT
ijtc-1600	200	33	authors	author	NOUN
ijtc-1600	200	34	(	(	PUNCT
ijtc-1600	200	35	2024	2024	NUM
ijtc-1600	200	36	)	)	PUNCT
ijtc-1600	200	37	furthermore	furthermore	ADV
ijtc-1600	200	38	,	,	PUNCT
ijtc-1600	200	39	“	"	PUNCT
ijtc-1600	200	40	other	other	ADJ
ijtc-1600	200	41	findings	finding	NOUN
ijtc-1600	200	42	are	be	AUX
ijtc-1600	200	43	discussed	discuss	VERB
ijtc-1600	200	44	based	base	VERB
ijtc-1600	200	45	on	on	ADP
ijtc-1600	200	46	the	the	DET
ijtc-1600	200	47	relationship	relationship	NOUN
ijtc-1600	200	48	between	between	ADP
ijtc-1600	200	49	the	the	DET
ijtc-1600	200	50	different	different	ADJ
ijtc-1600	200	51	investment	investment	NOUN
ijtc-1600	200	52	components	component	NOUN
ijtc-1600	200	53	.	.	PUNCT
ijtc-1600	201	1	the	the	DET
ijtc-1600	201	2	growth	growth	NOUN
ijtc-1600	201	3	of	of	ADP
ijtc-1600	201	4	investment	investment	NOUN
ijtc-1600	201	5	in	in	ADP
ijtc-1600	201	6	money	money	NOUN
ijtc-1600	201	7	market	market	NOUN
ijtc-1600	201	8	securities	security	NOUN
ijtc-1600	201	9	has	have	VERB
ijtc-1600	201	10	a	a	DET
ijtc-1600	201	11	significant	significant	ADJ
ijtc-1600	201	12	positive	positive	ADJ
ijtc-1600	201	13	relationship	relationship	NOUN
ijtc-1600	201	14	with	with	ADP
ijtc-1600	201	15	the	the	DET
ijtc-1600	201	16	growth	growth	NOUN
ijtc-1600	201	17	of	of	ADP
ijtc-1600	201	18	investment	investment	NOUN
ijtc-1600	201	19	in	in	ADP
ijtc-1600	201	20	private	private	ADJ
ijtc-1600	201	21	equity	equity	NOUN
ijtc-1600	201	22	funds	fund	NOUN
ijtc-1600	201	23	and	and	CCONJ
ijtc-1600	201	24	the	the	DET
ijtc-1600	201	25	growth	growth	NOUN
ijtc-1600	201	26	of	of	ADP
ijtc-1600	201	27	investment	investment	NOUN
ijtc-1600	201	28	in	in	ADP
ijtc-1600	201	29	mutual	mutual	ADJ
ijtc-1600	201	30	funds	fund	NOUN
ijtc-1600	201	31	.	.	PUNCT
ijtc-1600	202	1	still	still	ADV
ijtc-1600	202	2	,	,	PUNCT
ijtc-1600	202	3	it	it	PRON
ijtc-1600	202	4	has	have	VERB
ijtc-1600	202	5	an	an	DET
ijtc-1600	202	6	insignificant	insignificant	ADJ
ijtc-1600	202	7	relationship	relationship	NOUN
ijtc-1600	202	8	with	with	ADP
ijtc-1600	202	9	the	the	DET
ijtc-1600	202	10	growth	growth	NOUN
ijtc-1600	202	11	of	of	ADP
ijtc-1600	202	12	investment	investment	NOUN
ijtc-1600	202	13	in	in	ADP
ijtc-1600	202	14	government	government	NOUN
ijtc-1600	202	15	securities	security	NOUN
ijtc-1600	202	16	.	.	PUNCT
ijtc-1600	203	1	the	the	DET
ijtc-1600	203	2	relationship	relationship	NOUN
ijtc-1600	203	3	between	between	ADP
ijtc-1600	203	4	investment	investment	NOUN
ijtc-1600	203	5	growth	growth	NOUN
ijtc-1600	203	6	in	in	ADP
ijtc-1600	203	7	money	money	NOUN
ijtc-1600	203	8	market	market	NOUN
ijtc-1600	203	9	securities	security	NOUN
ijtc-1600	203	10	and	and	CCONJ
ijtc-1600	203	11	the	the	DET
ijtc-1600	203	12	growth	growth	NOUN
ijtc-1600	203	13	of	of	ADP
ijtc-1600	203	14	investment	investment	NOUN
ijtc-1600	203	15	in	in	ADP
ijtc-1600	203	16	private	private	ADJ
ijtc-1600	203	17	equity	equity	NOUN
ijtc-1600	203	18	funds	fund	NOUN
ijtc-1600	203	19	is	be	AUX
ijtc-1600	203	20	significant	significant	ADJ
ijtc-1600	203	21	at	at	ADP
ijtc-1600	203	22	a	a	DET
ijtc-1600	203	23	10	10	NUM
ijtc-1600	203	24	%	%	NOUN
ijtc-1600	203	25	significance	significance	NOUN
ijtc-1600	203	26	level	level	NOUN
ijtc-1600	203	27	.	.	PUNCT
ijtc-1600	204	1	in	in	ADP
ijtc-1600	204	2	comparison	comparison	NOUN
ijtc-1600	204	3	,	,	PUNCT
ijtc-1600	204	4	the	the	DET
ijtc-1600	204	5	relationship	relationship	NOUN
ijtc-1600	204	6	between	between	ADP
ijtc-1600	204	7	investment	investment	NOUN
ijtc-1600	204	8	growth	growth	NOUN
ijtc-1600	204	9	in	in	ADP
ijtc-1600	204	10	money	money	NOUN
ijtc-1600	204	11	market	market	NOUN
ijtc-1600	204	12	securities	security	NOUN
ijtc-1600	204	13	and	and	CCONJ
ijtc-1600	204	14	the	the	DET
ijtc-1600	204	15	growth	growth	NOUN
ijtc-1600	204	16	of	of	ADP
ijtc-1600	204	17	investment	investment	NOUN
ijtc-1600	204	18	in	in	ADP
ijtc-1600	204	19	mutual	mutual	ADJ
ijtc-1600	204	20	funds	fund	NOUN
ijtc-1600	204	21	is	be	AUX
ijtc-1600	204	22	significant	significant	ADJ
ijtc-1600	204	23	at	at	ADP
ijtc-1600	204	24	a	a	DET
ijtc-1600	204	25	1	1	NUM
ijtc-1600	204	26	%	%	NOUN
ijtc-1600	204	27	significance	significance	NOUN
ijtc-1600	204	28	level	level	NOUN
ijtc-1600	204	29	.	.	PUNCT
ijtc-1600	205	1	the	the	DET
ijtc-1600	205	2	relationship	relationship	NOUN
ijtc-1600	205	3	between	between	ADP
ijtc-1600	205	4	investment	investment	NOUN
ijtc-1600	205	5	growth	growth	NOUN
ijtc-1600	205	6	in	in	ADP
ijtc-1600	205	7	money	money	NOUN
ijtc-1600	205	8	market	market	NOUN
ijtc-1600	205	9	securities	security	NOUN
ijtc-1600	205	10	and	and	CCONJ
ijtc-1600	205	11	investment	investment	NOUN
ijtc-1600	205	12	growth	growth	NOUN
ijtc-1600	205	13	in	in	ADP
ijtc-1600	205	14	government	government	NOUN
ijtc-1600	205	15	securities	security	NOUN
ijtc-1600	205	16	is	be	AUX
ijtc-1600	205	17	insignificant	insignificant	ADJ
ijtc-1600	205	18	since	since	SCONJ
ijtc-1600	205	19	its	its	PRON
ijtc-1600	205	20	pvalue	pvalue	NOUN
ijtc-1600	205	21	is	be	AUX
ijtc-1600	205	22	greater	great	ADJ
ijtc-1600	205	23	than	than	ADP
ijtc-1600	205	24	the	the	DET
ijtc-1600	205	25	10	10	NUM
ijtc-1600	205	26	%	%	NOUN
ijtc-1600	205	27	significance	significance	NOUN
ijtc-1600	205	28	level	level	NOUN
ijtc-1600	205	29	.	.	PUNCT
ijtc-1600	206	1	this	this	PRON
ijtc-1600	206	2	implies	imply	VERB
ijtc-1600	206	3	that	that	SCONJ
ijtc-1600	206	4	investment	investment	NOUN
ijtc-1600	206	5	in	in	ADP
ijtc-1600	206	6	money	money	NOUN
ijtc-1600	206	7	market	market	NOUN
ijtc-1600	206	8	securities	security	NOUN
ijtc-1600	206	9	is	be	AUX
ijtc-1600	206	10	positively	positively	ADV
ijtc-1600	206	11	related	relate	VERB
ijtc-1600	206	12	to	to	ADP
ijtc-1600	206	13	investment	investment	NOUN
ijtc-1600	206	14	in	in	ADP
ijtc-1600	206	15	private	private	ADJ
ijtc-1600	206	16	equity	equity	NOUN
ijtc-1600	206	17	funds	fund	NOUN
ijtc-1600	206	18	and	and	CCONJ
ijtc-1600	206	19	mutual	mutual	ADJ
ijtc-1600	206	20	funds	fund	NOUN
ijtc-1600	206	21	.	.	PUNCT
ijtc-1600	207	1	the	the	DET
ijtc-1600	207	2	growth	growth	NOUN
ijtc-1600	207	3	of	of	ADP
ijtc-1600	207	4	investment	investment	NOUN
ijtc-1600	207	5	in	in	ADP
ijtc-1600	207	6	government	government	NOUN
ijtc-1600	207	7	securities	security	NOUN
ijtc-1600	207	8	has	have	VERB
ijtc-1600	207	9	a	a	DET
ijtc-1600	207	10	significant	significant	ADJ
ijtc-1600	207	11	positive	positive	ADJ
ijtc-1600	207	12	relationship	relationship	NOUN
ijtc-1600	207	13	with	with	ADP
ijtc-1600	207	14	the	the	DET
ijtc-1600	207	15	growth	growth	NOUN
ijtc-1600	207	16	of	of	ADP
ijtc-1600	207	17	investment	investment	NOUN
ijtc-1600	207	18	in	in	ADP
ijtc-1600	207	19	private	private	ADJ
ijtc-1600	207	20	equity	equity	NOUN
ijtc-1600	207	21	funds	fund	NOUN
ijtc-1600	207	22	and	and	CCONJ
ijtc-1600	207	23	the	the	DET
ijtc-1600	207	24	growth	growth	NOUN
ijtc-1600	207	25	of	of	ADP
ijtc-1600	207	26	investment	investment	NOUN
ijtc-1600	207	27	in	in	ADP
ijtc-1600	207	28	mutual	mutual	ADJ
ijtc-1600	207	29	funds	fund	NOUN
ijtc-1600	207	30	.	.	PUNCT
ijtc-1600	208	1	the	the	DET
ijtc-1600	208	2	relationship	relationship	NOUN
ijtc-1600	208	3	between	between	ADP
ijtc-1600	208	4	investment	investment	NOUN
ijtc-1600	208	5	growth	growth	NOUN
ijtc-1600	208	6	in	in	ADP
ijtc-1600	208	7	government	government	NOUN
ijtc-1600	208	8	securities	security	NOUN
ijtc-1600	208	9	and	and	CCONJ
ijtc-1600	208	10	investment	investment	NOUN
ijtc-1600	208	11	in	in	ADP
ijtc-1600	208	12	private	private	ADJ
ijtc-1600	208	13	equity	equity	NOUN
ijtc-1600	208	14	funds	fund	NOUN
ijtc-1600	208	15	is	be	AUX
ijtc-1600	208	16	significant	significant	ADJ
ijtc-1600	208	17	at	at	ADP
ijtc-1600	208	18	a	a	DET
ijtc-1600	208	19	1	1	NUM
ijtc-1600	208	20	%	%	NOUN
ijtc-1600	208	21	significance	significance	NOUN
ijtc-1600	208	22	level	level	NOUN
ijtc-1600	208	23	.	.	PUNCT
ijtc-1600	209	1	in	in	ADP
ijtc-1600	209	2	comparison	comparison	NOUN
ijtc-1600	209	3	,	,	PUNCT
ijtc-1600	209	4	the	the	DET
ijtc-1600	209	5	relationship	relationship	NOUN
ijtc-1600	209	6	between	between	ADP
ijtc-1600	209	7	investment	investment	NOUN
ijtc-1600	209	8	in	in	ADP
ijtc-1600	209	9	government	government	NOUN
ijtc-1600	209	10	securities	security	NOUN
ijtc-1600	209	11	and	and	CCONJ
ijtc-1600	209	12	the	the	DET
ijtc-1600	209	13	growth	growth	NOUN
ijtc-1600	209	14	of	of	ADP
ijtc-1600	209	15	investment	investment	NOUN
ijtc-1600	209	16	in	in	ADP
ijtc-1600	209	17	mutual	mutual	ADJ
ijtc-1600	209	18	funds	fund	NOUN
ijtc-1600	209	19	is	be	AUX
ijtc-1600	209	20	significant	significant	ADJ
ijtc-1600	209	21	at	at	ADP
ijtc-1600	209	22	a	a	DET
ijtc-1600	209	23	5	5	NUM
ijtc-1600	209	24	%	%	NOUN
ijtc-1600	209	25	significance	significance	NOUN
ijtc-1600	209	26	level	level	NOUN
ijtc-1600	209	27	.	.	PUNCT
ijtc-1600	210	1	this	this	PRON
ijtc-1600	210	2	implies	imply	VERB
ijtc-1600	210	3	that	that	SCONJ
ijtc-1600	210	4	investment	investment	NOUN
ijtc-1600	210	5	in	in	ADP
ijtc-1600	210	6	government	government	NOUN
ijtc-1600	210	7	securities	security	NOUN
ijtc-1600	210	8	is	be	AUX
ijtc-1600	210	9	positively	positively	ADV
ijtc-1600	210	10	related	relate	VERB
ijtc-1600	210	11	to	to	ADP
ijtc-1600	210	12	investment	investment	NOUN
ijtc-1600	210	13	in	in	ADP
ijtc-1600	210	14	private	private	ADJ
ijtc-1600	210	15	equity	equity	NOUN
ijtc-1600	210	16	funds	fund	NOUN
ijtc-1600	210	17	and	and	CCONJ
ijtc-1600	210	18	investment	investment	NOUN
ijtc-1600	210	19	in	in	ADP
ijtc-1600	210	20	mutual	mutual	ADJ
ijtc-1600	210	21	funds	fund	NOUN
ijtc-1600	210	22	,	,	PUNCT
ijtc-1600	210	23	and	and	CCONJ
ijtc-1600	210	24	it	it	PRON
ijtc-1600	210	25	moves	move	VERB
ijtc-1600	210	26	in	in	ADP
ijtc-1600	210	27	the	the	DET
ijtc-1600	210	28	same	same	ADJ
ijtc-1600	210	29	direction	direction	NOUN
ijtc-1600	210	30	with	with	ADP
ijtc-1600	210	31	both	both	DET
ijtc-1600	210	32	variables	variable	NOUN
ijtc-1600	210	33	.	.	PUNCT
ijtc-1600	211	1	the	the	DET
ijtc-1600	211	2	growth	growth	NOUN
ijtc-1600	211	3	of	of	ADP
ijtc-1600	211	4	investment	investment	NOUN
ijtc-1600	211	5	in	in	ADP
ijtc-1600	211	6	private	private	ADJ
ijtc-1600	211	7	equity	equity	NOUN
ijtc-1600	211	8	funds	fund	NOUN
ijtc-1600	211	9	has	have	VERB
ijtc-1600	211	10	a	a	DET
ijtc-1600	211	11	significant	significant	ADJ
ijtc-1600	211	12	positive	positive	ADJ
ijtc-1600	211	13	relationship	relationship	NOUN
ijtc-1600	211	14	with	with	ADP
ijtc-1600	211	15	growth	growth	NOUN
ijtc-1600	211	16	in	in	ADP
ijtc-1600	211	17	mutual	mutual	ADJ
ijtc-1600	211	18	funds	fund	NOUN
ijtc-1600	211	19	.	.	PUNCT
ijtc-1600	212	1	the	the	DET
ijtc-1600	212	2	relationship	relationship	NOUN
ijtc-1600	212	3	between	between	ADP
ijtc-1600	212	4	investment	investment	NOUN
ijtc-1600	212	5	growth	growth	NOUN
ijtc-1600	212	6	in	in	ADP
ijtc-1600	212	7	private	private	ADJ
ijtc-1600	212	8	equity	equity	NOUN
ijtc-1600	212	9	funds	fund	NOUN
ijtc-1600	212	10	and	and	CCONJ
ijtc-1600	212	11	growth	growth	NOUN
ijtc-1600	212	12	in	in	ADP
ijtc-1600	212	13	mutual	mutual	ADJ
ijtc-1600	212	14	funds	fund	NOUN
ijtc-1600	212	15	is	be	AUX
ijtc-1600	212	16	significant	significant	ADJ
ijtc-1600	212	17	at	at	ADP
ijtc-1600	212	18	10	10	NUM
ijtc-1600	212	19	%	%	NOUN
ijtc-1600	212	20	.	.	PUNCT
ijtc-1600	213	1	this	this	PRON
ijtc-1600	213	2	implies	imply	VERB
ijtc-1600	213	3	that	that	SCONJ
ijtc-1600	213	4	investment	investment	NOUN
ijtc-1600	213	5	in	in	ADP
ijtc-1600	213	6	private	private	ADJ
ijtc-1600	213	7	equity	equity	NOUN
ijtc-1600	213	8	funds	fund	NOUN
ijtc-1600	213	9	is	be	AUX
ijtc-1600	213	10	positively	positively	ADV
ijtc-1600	213	11	related	relate	VERB
ijtc-1600	213	12	to	to	ADP
ijtc-1600	213	13	investment	investment	NOUN
ijtc-1600	213	14	in	in	ADP
ijtc-1600	213	15	mutual	mutual	ADJ
ijtc-1600	213	16	funds	fund	NOUN
ijtc-1600	213	17	,	,	PUNCT
ijtc-1600	213	18	and	and	CCONJ
ijtc-1600	213	19	both	both	DET
ijtc-1600	213	20	variables	variable	NOUN
ijtc-1600	213	21	move	move	VERB
ijtc-1600	213	22	in	in	ADP
ijtc-1600	213	23	the	the	DET
ijtc-1600	213	24	same	same	ADJ
ijtc-1600	213	25	direction	direction	NOUN
ijtc-1600	213	26	.	.	PUNCT
ijtc-1600	214	1	conclusion	conclusion	VERB
ijtc-1600	214	2	the	the	DET
ijtc-1600	214	3	pension	pension	NOUN
ijtc-1600	214	4	managers	manager	NOUN
ijtc-1600	214	5	in	in	ADP
ijtc-1600	214	6	nigeria	nigeria	PROPN
ijtc-1600	214	7	manage	manage	VERB
ijtc-1600	214	8	the	the	DET
ijtc-1600	214	9	pension	pension	NOUN
ijtc-1600	214	10	contributions	contribution	NOUN
ijtc-1600	214	11	in	in	ADP
ijtc-1600	214	12	a	a	DET
ijtc-1600	214	13	broad	broad	ADJ
ijtc-1600	214	14	range	range	NOUN
ijtc-1600	214	15	of	of	ADP
ijtc-1600	214	16	securities	security	NOUN
ijtc-1600	214	17	in	in	ADP
ijtc-1600	214	18	line	line	NOUN
ijtc-1600	214	19	with	with	ADP
ijtc-1600	214	20	investment	investment	NOUN
ijtc-1600	214	21	guidelines	guideline	NOUN
ijtc-1600	214	22	issued	issue	VERB
ijtc-1600	214	23	by	by	ADP
ijtc-1600	214	24	pencom	pencom	NOUN
ijtc-1600	214	25	.	.	PUNCT
ijtc-1600	215	1	they	they	PRON
ijtc-1600	215	2	diversify	diversify	VERB
ijtc-1600	215	3	risk	risk	NOUN
ijtc-1600	215	4	as	as	ADV
ijtc-1600	215	5	much	much	ADV
ijtc-1600	215	6	as	as	ADP
ijtc-1600	215	7	possible	possible	ADJ
ijtc-1600	215	8	to	to	PART
ijtc-1600	215	9	achieve	achieve	VERB
ijtc-1600	215	10	the	the	DET
ijtc-1600	215	11	scheme	scheme	NOUN
ijtc-1600	215	12	's	's	PART
ijtc-1600	215	13	objectives	objective	NOUN
ijtc-1600	215	14	of	of	ADP
ijtc-1600	215	15	financial	financial	ADJ
ijtc-1600	215	16	sustainability	sustainability	NOUN
ijtc-1600	215	17	of	of	ADP
ijtc-1600	215	18	social	social	ADJ
ijtc-1600	215	19	security	security	NOUN
ijtc-1600	215	20	.	.	PUNCT
ijtc-1600	216	1	the	the	DET
ijtc-1600	216	2	investment	investment	NOUN
ijtc-1600	216	3	comprises	comprise	VERB
ijtc-1600	216	4	treasury	treasury	NOUN
ijtc-1600	216	5	bonds	bond	NOUN
ijtc-1600	216	6	and	and	CCONJ
ijtc-1600	216	7	treasury	treasury	NOUN
ijtc-1600	216	8	bills	bill	NOUN
ijtc-1600	216	9	;	;	PUNCT
ijtc-1600	216	10	money	money	NOUN
ijtc-1600	216	11	market	market	NOUN
ijtc-1600	216	12	securities	security	NOUN
ijtc-1600	216	13	are	be	AUX
ijtc-1600	216	14	short	short	ADJ
ijtc-1600	216	15	-	-	PUNCT
ijtc-1600	216	16	term	term	NOUN
ijtc-1600	216	17	debt	debt	NOUN
ijtc-1600	216	18	instruments	instrument	NOUN
ijtc-1600	216	19	that	that	PRON
ijtc-1600	216	20	have	have	VERB
ijtc-1600	216	21	high	high	ADJ
ijtc-1600	216	22	liquidity	liquidity	NOUN
ijtc-1600	216	23	and	and	CCONJ
ijtc-1600	216	24	low	low	ADJ
ijtc-1600	216	25	credit	credit	NOUN
ijtc-1600	216	26	risk	risk	NOUN
ijtc-1600	216	27	as	as	ADV
ijtc-1600	216	28	well	well	ADV
ijtc-1600	216	29	as	as	ADP
ijtc-1600	216	30	mutual	mutual	ADJ
ijtc-1600	216	31	funds	fund	NOUN
ijtc-1600	216	32	that	that	PRON
ijtc-1600	216	33	offer	offer	VERB
ijtc-1600	216	34	a	a	DET
ijtc-1600	216	35	valuable	valuable	ADJ
ijtc-1600	216	36	strategy	strategy	NOUN
ijtc-1600	216	37	to	to	PART
ijtc-1600	216	38	profit	profit	VERB
ijtc-1600	216	39	from	from	ADP
ijtc-1600	216	40	the	the	DET
ijtc-1600	216	41	market	market	NOUN
ijtc-1600	216	42	amidst	amidst	ADP
ijtc-1600	216	43	uncertainties	uncertainty	NOUN
ijtc-1600	216	44	and	and	CCONJ
ijtc-1600	216	45	private	private	ADJ
ijtc-1600	216	46	equity	equity	NOUN
ijtc-1600	216	47	funds	fund	NOUN
ijtc-1600	216	48	involving	involve	VERB
ijtc-1600	216	49	investors	investor	NOUN
ijtc-1600	216	50	directly	directly	ADV
ijtc-1600	216	51	investing	invest	VERB
ijtc-1600	216	52	in	in	ADP
ijtc-1600	216	53	firms	firm	NOUN
ijtc-1600	216	54	or	or	CCONJ
ijtc-1600	216	55	buying	buy	VERB
ijtc-1600	216	56	them	they	PRON
ijtc-1600	216	57	out	out	ADP
ijtc-1600	216	58	.	.	PUNCT
ijtc-1600	217	1	some	some	DET
ijtc-1600	217	2	studies	study	NOUN
ijtc-1600	217	3	provide	provide	VERB
ijtc-1600	217	4	the	the	DET
ijtc-1600	217	5	knowledge	knowledge	NOUN
ijtc-1600	217	6	frontier	frontier	NOUN
ijtc-1600	217	7	about	about	ADP
ijtc-1600	217	8	how	how	SCONJ
ijtc-1600	217	9	investment	investment	NOUN
ijtc-1600	217	10	securities	security	NOUN
ijtc-1600	217	11	affect	affect	VERB
ijtc-1600	217	12	the	the	DET
ijtc-1600	217	13	performance	performance	NOUN
ijtc-1600	217	14	of	of	ADP
ijtc-1600	217	15	the	the	DET
ijtc-1600	217	16	pfas	pfas	NOUN
ijtc-1600	217	17	(	(	PUNCT
ijtc-1600	217	18	huan	huan	PROPN
ijtc-1600	217	19	et	et	PROPN
ijtc-1600	217	20	al	al	PROPN
ijtc-1600	217	21	.	.	PROPN
ijtc-1600	217	22	,	,	PUNCT
ijtc-1600	217	23	2019	2019	NUM
ijtc-1600	217	24	;	;	PUNCT
ijtc-1600	217	25	zwan	zwan	PROPN
ijtc-1600	217	26	et	et	PROPN
ijtc-1600	217	27	al	al	PROPN
ijtc-1600	217	28	.	.	PROPN
ijtc-1600	217	29	,	,	PUNCT
ijtc-1600	217	30	2019	2019	NUM
ijtc-1600	217	31	;	;	PUNCT
ijtc-1600	217	32	benedictus	benedictus	NOUN
ijtc-1600	217	33	(	(	PUNCT
ijtc-1600	217	34	2020	2020	NUM
ijtc-1600	217	35	)	)	PUNCT
ijtc-1600	217	36	,	,	PUNCT
ijtc-1600	217	37	wambui	wambui	NOUN
ijtc-1600	217	38	,	,	PUNCT
ijtc-1600	217	39	2021	2021	NUM
ijtc-1600	217	40	;	;	PUNCT
ijtc-1600	217	41	zwan	zwan	PROPN
ijtc-1600	217	42	et	et	PROPN
ijtc-1600	217	43	al	al	PROPN
ijtc-1600	217	44	.	.	PROPN
ijtc-1600	217	45	,	,	PUNCT
ijtc-1600	217	46	2019	2019	NUM
ijtc-1600	217	47	;	;	PUNCT
ijtc-1600	217	48	kinyua	kinyua	PROPN
ijtc-1600	217	49	et	et	PROPN
ijtc-1600	217	50	al	al	PROPN
ijtc-1600	217	51	.	.	PROPN
ijtc-1600	217	52	,	,	PUNCT
ijtc-1600	217	53	2022	2022	NUM
ijtc-1600	217	54	)	)	PUNCT
ijtc-1600	217	55	.	.	PUNCT
ijtc-1600	218	1	according	accord	VERB
ijtc-1600	218	2	to	to	ADP
ijtc-1600	218	3	the	the	DET
ijtc-1600	218	4	aim	aim	NOUN
ijtc-1600	218	5	,	,	PUNCT
ijtc-1600	218	6	we	we	PRON
ijtc-1600	218	7	consider	consider	VERB
ijtc-1600	218	8	the	the	DET
ijtc-1600	218	9	assessment	assessment	NOUN
ijtc-1600	218	10	of	of	ADP
ijtc-1600	218	11	a	a	DET
ijtc-1600	218	12	simple	simple	ADJ
ijtc-1600	218	13	correlation	correlation	NOUN
ijtc-1600	218	14	and	and	CCONJ
ijtc-1600	218	15	its	its	PRON
ijtc-1600	218	16	significance	significance	NOUN
ijtc-1600	218	17	in	in	ADP
ijtc-1600	218	18	showing	show	VERB
ijtc-1600	218	19	the	the	DET
ijtc-1600	218	20	relationship	relationship	NOUN
ijtc-1600	218	21	between	between	ADP
ijtc-1600	218	22	the	the	DET
ijtc-1600	218	23	investment	investment	NOUN
ijtc-1600	218	24	securities	security	NOUN
ijtc-1600	218	25	and	and	CCONJ
ijtc-1600	218	26	the	the	DET
ijtc-1600	218	27	financial	financial	ADJ
ijtc-1600	218	28	performance	performance	NOUN
ijtc-1600	218	29	of	of	ADP
ijtc-1600	218	30	pension	pension	NOUN
ijtc-1600	218	31	funds	fund	NOUN
ijtc-1600	218	32	between	between	ADP
ijtc-1600	218	33	2007	2007	NUM
ijtc-1600	218	34	and	and	CCONJ
ijtc-1600	218	35	2021	2021	NUM
ijtc-1600	218	36	for	for	ADP
ijtc-1600	218	37	20	20	NUM
ijtc-1600	218	38	pension	pension	NOUN
ijtc-1600	218	39	funds	fund	NOUN
ijtc-1600	218	40	in	in	ADP
ijtc-1600	218	41	nigeria	nigeria	PROPN
ijtc-1600	218	42	.	.	PUNCT
ijtc-1600	219	1	this	this	DET
ijtc-1600	219	2	finding	finding	NOUN
ijtc-1600	219	3	is	be	AUX
ijtc-1600	219	4	four	four	NUM
ijtc-1600	219	5	-	-	ADJ
ijtc-1600	219	6	fold	fold	ADJ
ijtc-1600	219	7	:	:	PUNCT
ijtc-1600	219	8	first	first	ADV
ijtc-1600	219	9	,	,	PUNCT
ijtc-1600	219	10	a	a	DET
ijtc-1600	219	11	significant	significant	ADJ
ijtc-1600	219	12	positive	positive	ADJ
ijtc-1600	219	13	association	association	NOUN
ijtc-1600	219	14	exists	exist	VERB
ijtc-1600	219	15	between	between	ADP
ijtc-1600	219	16	investment	investment	NOUN
ijtc-1600	219	17	growth	growth	NOUN
ijtc-1600	219	18	in	in	ADP
ijtc-1600	219	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1600	219	20	the	the	DET
ijtc-1600	219	21	correlation	correlation	NOUN
ijtc-1600	219	22	of	of	ADP
ijtc-1600	219	23	investment	investment	NOUN
ijtc-1600	219	24	securities	security	NOUN
ijtc-1600	219	25	and	and	CCONJ
ijtc-1600	219	26	the	the	DET
ijtc-1600	219	27	returns	return	NOUN
ijtc-1600	219	28	of	of	ADP
ijtc-1600	219	29	pension	pension	NOUN
ijtc-1600	219	30	fund	fund	NOUN
ijtc-1600	219	31	administrators	administrator	NOUN
ijtc-1600	219	32	in	in	ADP
ijtc-1600	219	33	an	an	DET
ijtc-1600	219	34	emerging	emerge	VERB
ijtc-1600	219	35	economy	economy	NOUN
ijtc-1600	219	36	abdulrauf	abdulrauf	NOUN
ijtc-1600	219	37	and	and	CCONJ
ijtc-1600	219	38	gbadebo	gbadebo	PROPN
ijtc-1600	219	39	804	804	NUM
ijtc-1600	219	40	|	|	ADV
ijtc-1600	219	41	ilomata	ilomata	PROPN
ijtc-1600	219	42	international	international	ADJ
ijtc-1600	219	43	journal	journal	NOUN
ijtc-1600	219	44	of	of	ADP
ijtc-1600	219	45	tax	tax	PROPN
ijtc-1600	219	46	&	&	CCONJ
ijtc-1600	219	47	accounting	accounting	PROPN
ijtc-1600	219	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	219	49	money	money	NOUN
ijtc-1600	219	50	market	market	NOUN
ijtc-1600	219	51	security	security	NOUN
ijtc-1600	219	52	and	and	CCONJ
ijtc-1600	219	53	the	the	DET
ijtc-1600	219	54	financial	financial	ADJ
ijtc-1600	219	55	performance	performance	NOUN
ijtc-1600	219	56	of	of	ADP
ijtc-1600	219	57	pension	pension	NOUN
ijtc-1600	219	58	funds	fund	NOUN
ijtc-1600	219	59	.	.	PUNCT
ijtc-1600	220	1	second	second	ADJ
ijtc-1600	220	2	,	,	PUNCT
ijtc-1600	220	3	a	a	DET
ijtc-1600	220	4	significant	significant	ADJ
ijtc-1600	220	5	positive	positive	ADJ
ijtc-1600	220	6	association	association	NOUN
ijtc-1600	220	7	exists	exist	VERB
ijtc-1600	220	8	between	between	ADP
ijtc-1600	220	9	the	the	DET
ijtc-1600	220	10	growth	growth	NOUN
ijtc-1600	220	11	of	of	ADP
ijtc-1600	220	12	government	government	NOUN
ijtc-1600	220	13	security	security	NOUN
ijtc-1600	220	14	investment	investment	NOUN
ijtc-1600	220	15	and	and	CCONJ
ijtc-1600	220	16	pension	pension	NOUN
ijtc-1600	220	17	funds	fund	NOUN
ijtc-1600	220	18	'	'	PART
ijtc-1600	220	19	financial	financial	ADJ
ijtc-1600	220	20	performance	performance	NOUN
ijtc-1600	220	21	.	.	PUNCT
ijtc-1600	221	1	third	third	ADJ
ijtc-1600	221	2	,	,	PUNCT
ijtc-1600	221	3	a	a	DET
ijtc-1600	221	4	significant	significant	ADJ
ijtc-1600	221	5	positive	positive	ADJ
ijtc-1600	221	6	association	association	NOUN
ijtc-1600	221	7	exists	exist	VERB
ijtc-1600	221	8	between	between	ADP
ijtc-1600	221	9	the	the	DET
ijtc-1600	221	10	growth	growth	NOUN
ijtc-1600	221	11	of	of	ADP
ijtc-1600	221	12	investment	investment	NOUN
ijtc-1600	221	13	in	in	ADP
ijtc-1600	221	14	private	private	ADJ
ijtc-1600	221	15	equity	equity	NOUN
ijtc-1600	221	16	funds	fund	NOUN
ijtc-1600	221	17	and	and	CCONJ
ijtc-1600	221	18	the	the	DET
ijtc-1600	221	19	financial	financial	ADJ
ijtc-1600	221	20	performance	performance	NOUN
ijtc-1600	221	21	of	of	ADP
ijtc-1600	221	22	pension	pension	NOUN
ijtc-1600	221	23	funds	fund	NOUN
ijtc-1600	221	24	.	.	PUNCT
ijtc-1600	222	1	fourth	fourth	ADJ
ijtc-1600	222	2	,	,	PUNCT
ijtc-1600	222	3	a	a	DET
ijtc-1600	222	4	significant	significant	ADJ
ijtc-1600	222	5	positive	positive	ADJ
ijtc-1600	222	6	association	association	NOUN
ijtc-1600	222	7	exists	exist	VERB
ijtc-1600	222	8	between	between	ADP
ijtc-1600	222	9	the	the	DET
ijtc-1600	222	10	growth	growth	NOUN
ijtc-1600	222	11	of	of	ADP
ijtc-1600	222	12	investment	investment	NOUN
ijtc-1600	222	13	in	in	ADP
ijtc-1600	222	14	mutual	mutual	ADJ
ijtc-1600	222	15	funds	fund	NOUN
ijtc-1600	222	16	and	and	CCONJ
ijtc-1600	222	17	the	the	DET
ijtc-1600	222	18	financial	financial	ADJ
ijtc-1600	222	19	performance	performance	NOUN
ijtc-1600	222	20	of	of	ADP
ijtc-1600	222	21	pension	pension	NOUN
ijtc-1600	222	22	funds	fund	NOUN
ijtc-1600	222	23	.	.	PUNCT
ijtc-1600	223	1	the	the	DET
ijtc-1600	223	2	findings	finding	NOUN
ijtc-1600	223	3	,	,	PUNCT
ijtc-1600	223	4	which	which	PRON
ijtc-1600	223	5	provide	provide	VERB
ijtc-1600	223	6	insights	insight	NOUN
ijtc-1600	223	7	into	into	ADP
ijtc-1600	223	8	the	the	DET
ijtc-1600	223	9	risk	risk	NOUN
ijtc-1600	223	10	-	-	PUNCT
ijtc-1600	223	11	return	return	NOUN
ijtc-1600	223	12	trade	trade	NOUN
ijtc-1600	223	13	-	-	PUNCT
ijtc-1600	223	14	offs	off	NOUN
ijtc-1600	223	15	associated	associate	VERB
ijtc-1600	223	16	with	with	ADP
ijtc-1600	223	17	different	different	ADJ
ijtc-1600	223	18	investment	investment	NOUN
ijtc-1600	223	19	securities	security	NOUN
ijtc-1600	223	20	and	and	CCONJ
ijtc-1600	223	21	the	the	DET
ijtc-1600	223	22	financial	financial	ADJ
ijtc-1600	223	23	performance	performance	NOUN
ijtc-1600	223	24	of	of	ADP
ijtc-1600	223	25	pension	pension	NOUN
ijtc-1600	223	26	funds	fund	NOUN
ijtc-1600	223	27	in	in	ADP
ijtc-1600	223	28	nigeria	nigeria	PROPN
ijtc-1600	223	29	,	,	PUNCT
ijtc-1600	223	30	offer	offer	VERB
ijtc-1600	223	31	information	information	NOUN
ijtc-1600	223	32	for	for	ADP
ijtc-1600	223	33	policy	policy	NOUN
ijtc-1600	223	34	,	,	PUNCT
ijtc-1600	223	35	regulations	regulation	NOUN
ijtc-1600	223	36	,	,	PUNCT
ijtc-1600	223	37	and	and	CCONJ
ijtc-1600	223	38	future	future	ADJ
ijtc-1600	223	39	research	research	NOUN
ijtc-1600	223	40	on	on	ADP
ijtc-1600	223	41	the	the	DET
ijtc-1600	223	42	subject	subject	NOUN
ijtc-1600	223	43	.	.	PUNCT
ijtc-1600	224	1	despite	despite	SCONJ
ijtc-1600	224	2	this	this	PRON
ijtc-1600	224	3	,	,	PUNCT
ijtc-1600	224	4	the	the	DET
ijtc-1600	224	5	paper	paper	NOUN
ijtc-1600	224	6	has	have	VERB
ijtc-1600	224	7	some	some	DET
ijtc-1600	224	8	limitations	limitation	NOUN
ijtc-1600	224	9	,	,	PUNCT
ijtc-1600	224	10	which	which	PRON
ijtc-1600	224	11	we	we	PRON
ijtc-1600	224	12	suppose	suppose	VERB
ijtc-1600	224	13	that	that	SCONJ
ijtc-1600	224	14	future	future	ADJ
ijtc-1600	224	15	studies	study	NOUN
ijtc-1600	224	16	can	can	AUX
ijtc-1600	224	17	supplement	supplement	VERB
ijtc-1600	224	18	.	.	PUNCT
ijtc-1600	225	1	it	it	PRON
ijtc-1600	225	2	focused	focus	VERB
ijtc-1600	225	3	only	only	ADV
ijtc-1600	225	4	on	on	ADP
ijtc-1600	225	5	four	four	NUM
ijtc-1600	225	6	financial	financial	ADJ
ijtc-1600	225	7	market	market	NOUN
ijtc-1600	225	8	assets	asset	NOUN
ijtc-1600	225	9	:	:	PUNCT
ijtc-1600	225	10	money	money	NOUN
ijtc-1600	225	11	market	market	NOUN
ijtc-1600	225	12	securities	security	NOUN
ijtc-1600	225	13	,	,	PUNCT
ijtc-1600	225	14	federal	federal	ADJ
ijtc-1600	225	15	government	government	NOUN
ijtc-1600	225	16	securities	security	NOUN
ijtc-1600	225	17	,	,	PUNCT
ijtc-1600	225	18	mutual	mutual	ADJ
ijtc-1600	225	19	funds	fund	NOUN
ijtc-1600	225	20	,	,	PUNCT
ijtc-1600	225	21	and	and	CCONJ
ijtc-1600	225	22	private	private	ADJ
ijtc-1600	225	23	equity	equity	NOUN
ijtc-1600	225	24	funds	fund	NOUN
ijtc-1600	225	25	.	.	PUNCT
ijtc-1600	226	1	as	as	SCONJ
ijtc-1600	226	2	pencom	pencom	PROPN
ijtc-1600	226	3	investment	investment	NOUN
ijtc-1600	226	4	guideline	guideline	NOUN
ijtc-1600	226	5	recommends	recommend	VERB
ijtc-1600	226	6	,	,	PUNCT
ijtc-1600	226	7	pension	pension	NOUN
ijtc-1600	226	8	administrators	administrator	NOUN
ijtc-1600	226	9	invest	invest	VERB
ijtc-1600	226	10	in	in	ADP
ijtc-1600	226	11	other	other	ADJ
ijtc-1600	226	12	investment	investment	NOUN
ijtc-1600	226	13	securities	security	NOUN
ijtc-1600	226	14	.	.	PUNCT
ijtc-1600	227	1	therefore	therefore	ADV
ijtc-1600	227	2	,	,	PUNCT
ijtc-1600	227	3	we	we	PRON
ijtc-1600	227	4	suggest	suggest	VERB
ijtc-1600	227	5	that	that	SCONJ
ijtc-1600	227	6	future	future	ADJ
ijtc-1600	227	7	studies	study	NOUN
ijtc-1600	227	8	may	may	AUX
ijtc-1600	227	9	consider	consider	VERB
ijtc-1600	227	10	establishing	establish	VERB
ijtc-1600	227	11	the	the	DET
ijtc-1600	227	12	relation	relation	NOUN
ijtc-1600	227	13	to	to	PART
ijtc-1600	227	14	involve	involve	VERB
ijtc-1600	227	15	a	a	DET
ijtc-1600	227	16	broad	broad	ADJ
ijtc-1600	227	17	range	range	NOUN
ijtc-1600	227	18	of	of	ADP
ijtc-1600	227	19	permissible	permissible	ADJ
ijtc-1600	227	20	”	"	PUNCT
ijtc-1600	227	21	investments	investment	NOUN
ijtc-1600	227	22	.	.	PUNCT
ijtc-1600	228	1	references	reference	NOUN
ijtc-1600	228	2	ahmed	ahmed	PROPN
ijtc-1600	228	3	,	,	PUNCT
ijtc-1600	228	4	i.a	i.a	PROPN
ijtc-1600	228	5	.	.	PROPN
ijtc-1600	228	6	&	&	CCONJ
ijtc-1600	228	7	opusunju	opusunju	PROPN
ijtc-1600	228	8	,	,	PUNCT
ijtc-1600	228	9	m.i	m.i	PROPN
ijtc-1600	228	10	.	.	PROPN
ijtc-1600	228	11	(	(	PUNCT
ijtc-1600	228	12	2022	2022	NUM
ijtc-1600	228	13	)	)	PUNCT
ijtc-1600	228	14	.	.	PUNCT
ijtc-1600	229	1	determinants	determinant	NOUN
ijtc-1600	229	2	of	of	ADP
ijtc-1600	229	3	efficiency	efficiency	NOUN
ijtc-1600	229	4	in	in	ADP
ijtc-1600	229	5	pension	pension	NOUN
ijtc-1600	229	6	fund	fund	NOUN
ijtc-1600	229	7	administrators	administrator	NOUN
ijtc-1600	229	8	in	in	ADP
ijtc-1600	229	9	nigeria	nigeria	PROPN
ijtc-1600	229	10	.	.	PUNCT
ijtc-1600	230	1	nigerian	nigerian	PROPN
ijtc-1600	230	2	journal	journal	PROPN
ijtc-1600	230	3	of	of	ADP
ijtc-1600	230	4	management	management	NOUN
ijtc-1600	230	5	sciences	science	NOUN
ijtc-1600	230	6	,	,	PUNCT
ijtc-1600	230	7	23	23	NUM
ijtc-1600	230	8	(	(	PUNCT
ijtc-1600	230	9	1	1	NUM
ijtc-1600	230	10	)	)	PUNCT
ijtc-1600	230	11	177	177	NUM
ijtc-1600	230	12	-	-	SYM
ijtc-1600	230	13	188	188	NUM
ijtc-1600	230	14	bakare	bakare	NOUN
ijtc-1600	230	15	,	,	PUNCT
ijtc-1600	230	16	j.l	j.l	PROPN
ijtc-1600	230	17	.	.	PROPN
ijtc-1600	230	18	(	(	PUNCT
ijtc-1600	230	19	2020	2020	NUM
ijtc-1600	230	20	)	)	PUNCT
ijtc-1600	230	21	.	.	PUNCT
ijtc-1600	231	1	effect	effect	NOUN
ijtc-1600	231	2	of	of	ADP
ijtc-1600	231	3	contributory	contributory	NOUN
ijtc-1600	231	4	pension	pension	NOUN
ijtc-1600	231	5	funds	fund	NOUN
ijtc-1600	231	6	on	on	ADP
ijtc-1600	231	7	capital	capital	NOUN
ijtc-1600	231	8	market	market	NOUN
ijtc-1600	231	9	performance	performance	NOUN
ijtc-1600	231	10	in	in	ADP
ijtc-1600	231	11	nigeria	nigeria	PROPN
ijtc-1600	231	12	.	.	PUNCT
ijtc-1600	232	1	bingham	bingham	PROPN
ijtc-1600	232	2	university	university	PROPN
ijtc-1600	232	3	journal	journal	PROPN
ijtc-1600	232	4	of	of	ADP
ijtc-1600	232	5	accounting	accounting	NOUN
ijtc-1600	232	6	and	and	CCONJ
ijtc-1600	232	7	business	business	NOUN
ijtc-1600	232	8	(	(	PUNCT
ijtc-1600	232	9	bujab	bujab	NOUN
ijtc-1600	232	10	)	)	PUNCT
ijtc-1600	232	11	,	,	PUNCT
ijtc-1600	232	12	7(1	7(1	NUM
ijtc-1600	232	13	)	)	PUNCT
ijtc-1600	232	14	,	,	PUNCT
ijtc-1600	232	15	358	358	NUM
ijtc-1600	232	16	-	-	SYM
ijtc-1600	232	17	369	369	NUM
ijtc-1600	232	18	.	.	PUNCT
ijtc-1600	233	1	benedictus	benedictus	PROPN
ijtc-1600	233	2	,	,	PUNCT
ijtc-1600	233	3	m.	m.	NOUN
ijtc-1600	233	4	(	(	PUNCT
ijtc-1600	233	5	2020	2020	NUM
ijtc-1600	233	6	)	)	PUNCT
ijtc-1600	233	7	.	.	PUNCT
ijtc-1600	234	1	pension	pension	NOUN
ijtc-1600	234	2	fund	fund	NOUN
ijtc-1600	234	3	investment	investment	NOUN
ijtc-1600	234	4	and	and	CCONJ
ijtc-1600	234	5	infrastructure	infrastructure	NOUN
ijtc-1600	234	6	development	development	NOUN
ijtc-1600	234	7	in	in	ADP
ijtc-1600	234	8	namibia	namibia	PROPN
ijtc-1600	234	9	.	.	PUNCT
ijtc-1600	235	1	msc	msc	PROPN
ijtc-1600	235	2	.	.	PROPN
ijtc-1600	235	3	dissertation	dissertation	NOUN
ijtc-1600	235	4	of	of	ADP
ijtc-1600	235	5	the	the	DET
ijtc-1600	235	6	school	school	NOUN
ijtc-1600	235	7	of	of	ADP
ijtc-1600	235	8	business	business	NOUN
ijtc-1600	235	9	,	,	PUNCT
ijtc-1600	235	10	university	university	NOUN
ijtc-1600	235	11	of	of	ADP
ijtc-1600	235	12	cape	cape	NOUN
ijtc-1600	235	13	town	town	NOUN
ijtc-1600	235	14	.	.	PUNCT
ijtc-1600	236	1	retrieved	retrieve	VERB
ijtc-1600	236	2	from	from	ADP
ijtc-1600	236	3	https://open.uct.ac.za	https://open.uct.ac.za	PROPN
ijtc-1600	236	4	.	.	PUNCT
ijtc-1600	237	1	egolum	egolum	PROPN
ijtc-1600	237	2	,	,	PUNCT
ijtc-1600	237	3	p.u	p.u	PROPN
ijtc-1600	237	4	.	.	PROPN
ijtc-1600	237	5	&	&	CCONJ
ijtc-1600	237	6	ndum	ndum	PROPN
ijtc-1600	237	7	,	,	PUNCT
ijtc-1600	237	8	n.b	n.b	PROPN
ijtc-1600	237	9	.	.	PROPN
ijtc-1600	237	10	(	(	PUNCT
ijtc-1600	237	11	2021	2021	NUM
ijtc-1600	237	12	)	)	PUNCT
ijtc-1600	237	13	.	.	PUNCT
ijtc-1600	238	1	the	the	DET
ijtc-1600	238	2	impact	impact	NOUN
ijtc-1600	238	3	of	of	ADP
ijtc-1600	238	4	the	the	DET
ijtc-1600	238	5	contributory	contributory	NOUN
ijtc-1600	238	6	pension	pension	NOUN
ijtc-1600	238	7	scheme	scheme	NOUN
ijtc-1600	238	8	on	on	ADP
ijtc-1600	238	9	job	job	NOUN
ijtc-1600	238	10	performance	performance	NOUN
ijtc-1600	238	11	of	of	ADP
ijtc-1600	238	12	selected	select	VERB
ijtc-1600	238	13	public	public	ADJ
ijtc-1600	238	14	sector	sector	NOUN
ijtc-1600	238	15	institutions	institution	NOUN
ijtc-1600	238	16	in	in	ADP
ijtc-1600	238	17	anambra	anambra	PROPN
ijtc-1600	238	18	state	state	PROPN
ijtc-1600	238	19	.	.	PUNCT
ijtc-1600	238	20	sapientia	sapientia	PROPN
ijtc-1600	238	21	global	global	PROPN
ijtc-1600	238	22	journal	journal	PROPN
ijtc-1600	238	23	of	of	ADP
ijtc-1600	238	24	arts	art	NOUN
ijtc-1600	238	25	,	,	PUNCT
ijtc-1600	238	26	humanities	humanity	NOUN
ijtc-1600	238	27	and	and	CCONJ
ijtc-1600	238	28	development	development	NOUN
ijtc-1600	238	29	studies	study	NOUN
ijtc-1600	238	30	(	(	PUNCT
ijtc-1600	238	31	sgojahds	sgojahds	PROPN
ijtc-1600	238	32	)	)	PUNCT
ijtc-1600	238	33	,	,	PUNCT
ijtc-1600	238	34	4(3	4(3	NUM
ijtc-1600	238	35	)	)	PUNCT
ijtc-1600	238	36	,	,	PUNCT
ijtc-1600	238	37	4762	4762	NUM
ijtc-1600	238	38	.	.	PUNCT
ijtc-1600	239	1	fisnik	fisnik	PROPN
ijtc-1600	239	2	,	,	PUNCT
ijtc-1600	239	3	m.	m.	NOUN
ijtc-1600	239	4	&	&	CCONJ
ijtc-1600	239	5	simon	simon	PROPN
ijtc-1600	239	6	,	,	PUNCT
ijtc-1600	239	7	g.	g.	PROPN
ijtc-1600	239	8	(	(	PUNCT
ijtc-1600	239	9	2022	2022	NUM
ijtc-1600	239	10	)	)	PUNCT
ijtc-1600	239	11	.	.	PUNCT
ijtc-1600	240	1	the	the	DET
ijtc-1600	240	2	impact	impact	NOUN
ijtc-1600	240	3	of	of	ADP
ijtc-1600	240	4	pension	pension	NOUN
ijtc-1600	240	5	fund	fund	NOUN
ijtc-1600	240	6	assets	asset	NOUN
ijtc-1600	240	7	on	on	ADP
ijtc-1600	240	8	economic	economic	ADJ
ijtc-1600	240	9	growth	growth	NOUN
ijtc-1600	240	10	in	in	ADP
ijtc-1600	240	11	transition	transition	NOUN
ijtc-1600	240	12	countries	country	NOUN
ijtc-1600	240	13	,	,	PUNCT
ijtc-1600	240	14	emerging	emerge	VERB
ijtc-1600	240	15	economies	economy	NOUN
ijtc-1600	240	16	,	,	PUNCT
ijtc-1600	240	17	and	and	CCONJ
ijtc-1600	240	18	developed	developed	ADJ
ijtc-1600	240	19	countries	country	NOUN
ijtc-1600	240	20	.	.	PUNCT
ijtc-1600	241	1	journal	journal	NOUN
ijtc-1600	241	2	of	of	ADP
ijtc-1600	241	3	quantitative	quantitative	ADJ
ijtc-1600	241	4	finance	finance	NOUN
ijtc-1600	241	5	and	and	CCONJ
ijtc-1600	241	6	economics	economic	NOUN
ijtc-1600	241	7	,	,	PUNCT
ijtc-1600	241	8	6(3	6(3	NUM
ijtc-1600	241	9	)	)	PUNCT
ijtc-1600	241	10	,	,	PUNCT
ijtc-1600	241	11	459	459	NUM
ijtc-1600	241	12	-	-	SYM
ijtc-1600	241	13	504	504	NUM
ijtc-1600	241	14	.	.	PUNCT
ijtc-1600	242	1	doi	doi	NOUN
ijtc-1600	242	2	:	:	PUNCT
ijtc-1600	242	3	10.3934	10.3934	NUM
ijtc-1600	242	4	/	/	SYM
ijtc-1600	242	5	qfe.2022020	qfe.2022020	NOUN
ijtc-1600	242	6	.	.	PUNCT
ijtc-1600	243	1	harvard	harvard	PROPN
ijtc-1600	243	2	business	business	PROPN
ijtc-1600	243	3	school	school	PROPN
ijtc-1600	243	4	.	.	PUNCT
ijtc-1600	244	1	(	(	PUNCT
ijtc-1600	244	2	2020	2020	NUM
ijtc-1600	244	3	)	)	PUNCT
ijtc-1600	244	4	.	.	PUNCT
ijtc-1600	245	1	private	private	ADJ
ijtc-1600	245	2	equity	equity	NOUN
ijtc-1600	245	3	and	and	CCONJ
ijtc-1600	245	4	financial	financial	ADJ
ijtc-1600	245	5	fragility	fragility	NOUN
ijtc-1600	245	6	during	during	ADP
ijtc-1600	245	7	the	the	DET
ijtc-1600	245	8	crisis	crisis	NOUN
ijtc-1600	245	9	.	.	PUNCT
ijtc-1600	246	1	review	review	NOUN
ijtc-1600	246	2	of	of	ADP
ijtc-1600	246	3	financial	financial	ADJ
ijtc-1600	246	4	studies	study	NOUN
ijtc-1600	246	5	,	,	PUNCT
ijtc-1600	246	6	32(4	32(4	NUM
ijtc-1600	246	7	)	)	PUNCT
ijtc-1600	246	8	,	,	PUNCT
ijtc-1600	246	9	1309	1309	NUM
ijtc-1600	246	10	-	-	SYM
ijtc-1600	246	11	1373	1373	NUM
ijtc-1600	246	12	.	.	PUNCT
ijtc-1600	247	1	huan	huan	PROPN
ijtc-1600	247	2	,	,	PUNCT
ijtc-1600	247	3	w.	w.	PROPN
ijtc-1600	247	4	,	,	PUNCT
ijtc-1600	247	5	jianyuan	jianyuan	PROPN
ijtc-1600	247	6	,	,	PUNCT
ijtc-1600	247	7	h.	h.	PROPN
ijtc-1600	247	8	&	&	CCONJ
ijtc-1600	247	9	qi	qi	PROPN
ijtc-1600	247	10	,	,	PUNCT
ijtc-1600	247	11	y.	y.	PROPN
ijtc-1600	247	12	(	(	PUNCT
ijtc-1600	247	13	2019	2019	NUM
ijtc-1600	247	14	)	)	PUNCT
ijtc-1600	247	15	.	.	PUNCT
ijtc-1600	248	1	assessing	assess	VERB
ijtc-1600	248	2	the	the	DET
ijtc-1600	248	3	financial	financial	ADJ
ijtc-1600	248	4	sustainability	sustainability	NOUN
ijtc-1600	248	5	of	of	ADP
ijtc-1600	248	6	the	the	DET
ijtc-1600	248	7	pension	pension	NOUN
ijtc-1600	248	8	plan	plan	NOUN
ijtc-1600	248	9	in	in	ADP
ijtc-1600	248	10	china	china	PROPN
ijtc-1600	248	11	:	:	PUNCT
ijtc-1600	248	12	the	the	DET
ijtc-1600	248	13	role	role	NOUN
ijtc-1600	248	14	of	of	ADP
ijtc-1600	248	15	fertility	fertility	NOUN
ijtc-1600	248	16	policy	policy	NOUN
ijtc-1600	248	17	adjustment	adjustment	NOUN
ijtc-1600	248	18	and	and	CCONJ
ijtc-1600	248	19	retirement	retirement	NOUN
ijtc-1600	248	20	delay	delay	NOUN
ijtc-1600	248	21	.	.	PUNCT
ijtc-1600	249	1	journal	journal	NOUN
ijtc-1600	249	2	of	of	ADP
ijtc-1600	249	3	sustainability	sustainability	NOUN
ijtc-1600	249	4	,	,	PUNCT
ijtc-1600	249	5	11(3	11(3	NUM
ijtc-1600	249	6	)	)	PUNCT
ijtc-1600	249	7	,	,	PUNCT
ijtc-1600	249	8	1	1	NUM
ijtc-1600	249	9	-	-	SYM
ijtc-1600	249	10	20	20	NUM
ijtc-1600	249	11	.	.	PUNCT
ijtc-1600	250	1	https://doi.org/10.3390/su11030883	https://doi.org/10.3390/su11030883	VERB
ijtc-1600	250	2	ibish	ibish	ADJ
ijtc-1600	250	3	,	,	PUNCT
ijtc-1600	250	4	m.	m.	NOUN
ijtc-1600	250	5	,	,	PUNCT
ijtc-1600	250	6	fisnik	fisnik	NOUN
ijtc-1600	250	7	,	,	PUNCT
ijtc-1600	250	8	m.	m.	NOUN
ijtc-1600	250	9	&	&	CCONJ
ijtc-1600	250	10	elvis	elvis	PROPN
ijtc-1600	250	11	,	,	PUNCT
ijtc-1600	250	12	c.	c.	PROPN
ijtc-1600	250	13	(	(	PUNCT
ijtc-1600	250	14	2020	2020	NUM
ijtc-1600	250	15	)	)	PUNCT
ijtc-1600	250	16	.	.	PUNCT
ijtc-1600	251	1	evaluation	evaluation	NOUN
ijtc-1600	251	2	of	of	ADP
ijtc-1600	251	3	the	the	DET
ijtc-1600	251	4	financial	financial	ADJ
ijtc-1600	251	5	performance	performance	NOUN
ijtc-1600	251	6	of	of	ADP
ijtc-1600	251	7	pension	pension	NOUN
ijtc-1600	251	8	funds	fund	NOUN
ijtc-1600	251	9	.	.	PUNCT
ijtc-1600	252	1	empirical	empirical	ADJ
ijtc-1600	252	2	evidence	evidence	NOUN
ijtc-1600	252	3	:	:	PUNCT
ijtc-1600	253	1	kosovo	kosovo	PROPN
ijtc-1600	253	2	,	,	PUNCT
ijtc-1600	253	3	albania	albania	PROPN
ijtc-1600	253	4	,	,	PUNCT
ijtc-1600	253	5	and	and	CCONJ
ijtc-1600	253	6	north	north	NOUN
ijtc-1600	253	7	macedonia	macedonia	PROPN
ijtc-1600	253	8	.	.	PUNCT
ijtc-1600	254	1	european	european	PROPN
ijtc-1600	254	2	journal	journal	PROPN
ijtc-1600	254	3	of	of	ADP
ijtc-1600	254	4	sustainable	sustainable	ADJ
ijtc-1600	254	5	development	development	NOUN
ijtc-1600	254	6	,	,	PUNCT
ijtc-1600	254	7	9(1	9(1	NUM
ijtc-1600	254	8	)	)	PUNCT
ijtc-1600	254	9	,	,	PUNCT
ijtc-1600	254	10	161	161	NUM
ijtc-1600	254	11	-	-	SYM
ijtc-1600	254	12	172	172	NUM
ijtc-1600	254	13	.	.	PUNCT
ijtc-1600	255	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1600	255	2	https://open.uct.ac.za/	https://open.uct.ac.za/	NOUN
ijtc-1600	255	3	https://doi.org/10.3390/su11030883	https://doi.org/10.3390/su11030883	CCONJ
ijtc-1600	255	4	the	the	DET
ijtc-1600	255	5	correlation	correlation	NOUN
ijtc-1600	255	6	of	of	ADP
ijtc-1600	255	7	investment	investment	NOUN
ijtc-1600	255	8	securities	security	NOUN
ijtc-1600	255	9	and	and	CCONJ
ijtc-1600	255	10	the	the	DET
ijtc-1600	255	11	returns	return	NOUN
ijtc-1600	255	12	of	of	ADP
ijtc-1600	255	13	pension	pension	NOUN
ijtc-1600	255	14	fund	fund	NOUN
ijtc-1600	255	15	administrators	administrator	NOUN
ijtc-1600	255	16	in	in	ADP
ijtc-1600	255	17	an	an	DET
ijtc-1600	255	18	emerging	emerge	VERB
ijtc-1600	255	19	economy	economy	NOUN
ijtc-1600	255	20	abdulrauf	abdulrauf	NOUN
ijtc-1600	255	21	and	and	CCONJ
ijtc-1600	255	22	gbadebo	gbadebo	PROPN
ijtc-1600	255	23	805	805	NUM
ijtc-1600	255	24	|	|	ADV
ijtc-1600	255	25	ilomata	ilomata	PROPN
ijtc-1600	255	26	international	international	ADJ
ijtc-1600	255	27	journal	journal	NOUN
ijtc-1600	255	28	of	of	ADP
ijtc-1600	255	29	tax	tax	PROPN
ijtc-1600	255	30	&	&	CCONJ
ijtc-1600	255	31	accounting	account	VERB
ijtc-1600	255	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	255	33	idowu	idowu	NOUN
ijtc-1600	255	34	,	,	PUNCT
ijtc-1600	255	35	k.	k.	PROPN
ijtc-1600	255	36	a.	a.	PROPN
ijtc-1600	255	37	,	,	PUNCT
ijtc-1600	255	38	&	&	CCONJ
ijtc-1600	255	39	ibrahim	ibrahim	PROPN
ijtc-1600	255	40	,	,	PUNCT
ijtc-1600	255	41	j.	j.	PROPN
ijtc-1600	255	42	(	(	PUNCT
ijtc-1600	255	43	2021	2021	NUM
ijtc-1600	255	44	)	)	PUNCT
ijtc-1600	255	45	.	.	PUNCT
ijtc-1600	256	1	effect	effect	NOUN
ijtc-1600	256	2	of	of	ADP
ijtc-1600	256	3	risk	risk	NOUN
ijtc-1600	256	4	management	management	NOUN
ijtc-1600	256	5	and	and	CCONJ
ijtc-1600	256	6	internal	internal	ADJ
ijtc-1600	256	7	controls	control	NOUN
ijtc-1600	256	8	on	on	ADP
ijtc-1600	256	9	pension	pension	NOUN
ijtc-1600	256	10	management	management	NOUN
ijtc-1600	256	11	in	in	ADP
ijtc-1600	256	12	nigeria	nigeria	PROPN
ijtc-1600	256	13	.	.	PUNCT
ijtc-1600	257	1	gusau	gusau	PROPN
ijtc-1600	257	2	international	international	PROPN
ijtc-1600	257	3	journal	journal	PROPN
ijtc-1600	257	4	of	of	ADP
ijtc-1600	257	5	management	management	NOUN
ijtc-1600	257	6	and	and	CCONJ
ijtc-1600	257	7	social	social	ADJ
ijtc-1600	257	8	sciences	science	NOUN
ijtc-1600	257	9	,	,	PUNCT
ijtc-1600	257	10	4	4	NUM
ijtc-1600	257	11	(	(	PUNCT
ijtc-1600	257	12	3	3	NUM
ijtc-1600	257	13	)	)	PUNCT
ijtc-1600	257	14	,	,	PUNCT
ijtc-1600	257	15	1	1	NUM
ijtc-1600	257	16	-	-	SYM
ijtc-1600	257	17	11	11	NUM
ijtc-1600	257	18	.	.	PUNCT
ijtc-1600	258	1	jensen	jensen	PROPN
ijtc-1600	258	2	,	,	PUNCT
ijtc-1600	258	3	m.	m.	NOUN
ijtc-1600	258	4	,	,	PUNCT
ijtc-1600	258	5	&	&	CCONJ
ijtc-1600	258	6	meckling	meckling	PROPN
ijtc-1600	258	7	,	,	PUNCT
ijtc-1600	258	8	w.	w.	NOUN
ijtc-1600	258	9	(	(	PUNCT
ijtc-1600	258	10	1976	1976	NUM
ijtc-1600	258	11	)	)	PUNCT
ijtc-1600	258	12	.	.	PUNCT
ijtc-1600	259	1	theory	theory	NOUN
ijtc-1600	259	2	of	of	ADP
ijtc-1600	259	3	the	the	DET
ijtc-1600	259	4	firm	firm	NOUN
ijtc-1600	259	5	:	:	PUNCT
ijtc-1600	259	6	managerial	managerial	ADJ
ijtc-1600	259	7	behavior	behavior	NOUN
ijtc-1600	259	8	,	,	PUNCT
ijtc-1600	259	9	agency	agency	NOUN
ijtc-1600	259	10	costs	cost	NOUN
ijtc-1600	259	11	,	,	PUNCT
ijtc-1600	259	12	and	and	CCONJ
ijtc-1600	259	13	ownership	ownership	NOUN
ijtc-1600	259	14	structure	structure	NOUN
ijtc-1600	259	15	.	.	PUNCT
ijtc-1600	260	1	journal	journal	NOUN
ijtc-1600	260	2	of	of	ADP
ijtc-1600	260	3	financial	financial	ADJ
ijtc-1600	260	4	economics	economic	NOUN
ijtc-1600	260	5	,	,	PUNCT
ijtc-1600	260	6	3(4	3(4	NUM
ijtc-1600	260	7	)	)	PUNCT
ijtc-1600	260	8	,	,	PUNCT
ijtc-1600	260	9	305–360	305–360	NUM
ijtc-1600	260	10	.	.	PUNCT
ijtc-1600	261	1	jingchen	jingchen	ADV
ijtc-1600	261	2	,	,	PUNCT
ijtc-1600	261	3	y.	y.	PROPN
ijtc-1600	261	4	,	,	PUNCT
ijtc-1600	261	5	juntai	juntai	PROPN
ijtc-1600	261	6	,	,	PUNCT
ijtc-1600	261	7	z.	z.	PROPN
ijtc-1600	261	8	(	(	PUNCT
ijtc-1600	261	9	2022	2022	NUM
ijtc-1600	261	10	)	)	PUNCT
ijtc-1600	261	11	.	.	PUNCT
ijtc-1600	262	1	a	a	DET
ijtc-1600	262	2	comprehensive	comprehensive	ADJ
ijtc-1600	262	3	analysis	analysis	NOUN
ijtc-1600	262	4	of	of	ADP
ijtc-1600	262	5	the	the	DET
ijtc-1600	262	6	modern	modern	ADJ
ijtc-1600	262	7	portfolio	portfolio	NOUN
ijtc-1600	262	8	theory	theory	NOUN
ijtc-1600	262	9	.	.	PUNCT
ijtc-1600	263	1	bcp	bcp	PROPN
ijtc-1600	263	2	business	business	PROPN
ijtc-1600	263	3	&	&	CCONJ
ijtc-1600	263	4	management	management	PROPN
ijtc-1600	263	5	,	,	PUNCT
ijtc-1600	263	6	38	38	NUM
ijtc-1600	263	7	,	,	PUNCT
ijtc-1600	263	8	2111	2111	NUM
ijtc-1600	263	9	-	-	SYM
ijtc-1600	263	10	2114	2114	NUM
ijtc-1600	263	11	.	.	PUNCT
ijtc-1600	264	1	kinyua	kinyua	PROPN
ijtc-1600	264	2	,	,	PUNCT
ijtc-1600	264	3	m.	m.	NOUN
ijtc-1600	264	4	,	,	PUNCT
ijtc-1600	264	5	muturi	muturi	PROPN
ijtc-1600	264	6	,	,	PUNCT
ijtc-1600	264	7	j.	j.	PROPN
ijtc-1600	264	8	&	&	CCONJ
ijtc-1600	264	9	simiyu	simiyu	PROPN
ijtc-1600	264	10	,	,	PUNCT
ijtc-1600	264	11	e.	e.	PROPN
ijtc-1600	264	12	(	(	PUNCT
ijtc-1600	264	13	2022	2022	NUM
ijtc-1600	264	14	)	)	PUNCT
ijtc-1600	264	15	.	.	PUNCT
ijtc-1600	265	1	investment	investment	NOUN
ijtc-1600	265	2	strategy	strategy	NOUN
ijtc-1600	265	3	and	and	CCONJ
ijtc-1600	265	4	financial	financial	ADJ
ijtc-1600	265	5	performance	performance	NOUN
ijtc-1600	265	6	of	of	ADP
ijtc-1600	265	7	defined	define	VERB
ijtc-1600	265	8	contribution	contribution	NOUN
ijtc-1600	265	9	pension	pension	NOUN
ijtc-1600	265	10	funds	fund	NOUN
ijtc-1600	265	11	in	in	ADP
ijtc-1600	265	12	kenya	kenya	PROPN
ijtc-1600	265	13	.	.	PUNCT
ijtc-1600	266	1	j.	j.	PROPN
ijtc-1600	266	2	of	of	ADP
ijtc-1600	266	3	finance	finance	PROPN
ijtc-1600	266	4	and	and	CCONJ
ijtc-1600	266	5	accounting	account	VERB
ijtc-1600	266	6	6(1	6(1	NUM
ijtc-1600	266	7	)	)	PUNCT
ijtc-1600	266	8	,	,	PUNCT
ijtc-1600	266	9	71	71	NUM
ijtc-1600	266	10	-	-	SYM
ijtc-1600	266	11	89	89	NUM
ijtc-1600	266	12	.	.	PUNCT
ijtc-1600	267	1	krishna	krishna	PROPN
ijtc-1600	267	2	,	,	PUNCT
ijtc-1600	267	3	m.	m.	NOUN
ijtc-1600	267	4	(	(	PUNCT
ijtc-1600	267	5	2020	2020	NUM
ijtc-1600	267	6	)	)	PUNCT
ijtc-1600	267	7	.	.	PUNCT
ijtc-1600	268	1	risk	risk	NOUN
ijtc-1600	268	2	-	-	PUNCT
ijtc-1600	268	3	adjusted	adjust	VERB
ijtc-1600	268	4	performance	performance	NOUN
ijtc-1600	268	5	evaluation	evaluation	NOUN
ijtc-1600	268	6	of	of	ADP
ijtc-1600	268	7	pension	pension	NOUN
ijtc-1600	268	8	fund	fund	NOUN
ijtc-1600	268	9	managers	manager	NOUN
ijtc-1600	268	10	under	under	ADP
ijtc-1600	268	11	social	social	ADJ
ijtc-1600	268	12	security	security	NOUN
ijtc-1600	268	13	schemes	scheme	NOUN
ijtc-1600	268	14	(	(	PUNCT
ijtc-1600	268	15	national	national	ADJ
ijtc-1600	268	16	pension	pension	NOUN
ijtc-1600	268	17	system	system	NOUN
ijtc-1600	268	18	)	)	PUNCT
ijtc-1600	268	19	of	of	ADP
ijtc-1600	268	20	india	india	PROPN
ijtc-1600	268	21	.	.	PUNCT
ijtc-1600	269	1	journal	journal	PROPN
ijtc-1600	269	2	of	of	ADP
ijtc-1600	269	3	sustainable	sustainable	ADJ
ijtc-1600	269	4	finance	finance	NOUN
ijtc-1600	269	5	&	&	CCONJ
ijtc-1600	269	6	investment	investment	NOUN
ijtc-1600	269	7	,	,	PUNCT
ijtc-1600	269	8	1	1	NUM
ijtc-1600	269	9	-	-	SYM
ijtc-1600	269	10	15	15	NUM
ijtc-1600	269	11	.	.	PUNCT
ijtc-1600	270	1	doi	doi	NOUN
ijtc-1600	270	2	:	:	PUNCT
ijtc-1600	270	3	10.1080/20430795.2020.1857635	10.1080/20430795.2020.1857635	NUM
ijtc-1600	270	4	.	.	X
ijtc-1600	271	1	lawal	lawal	PROPN
ijtc-1600	271	2	,	,	PUNCT
ijtc-1600	271	3	j.j	j.j	PROPN
ijtc-1600	271	4	.	.	PROPN
ijtc-1600	271	5	,	,	PUNCT
ijtc-1600	271	6	akinrinola	akinrinola	PROPN
ijtc-1600	271	7	,	,	PUNCT
ijtc-1600	271	8	o.o	o.o	PROPN
ijtc-1600	271	9	.	.	PROPN
ijtc-1600	271	10	,	,	PUNCT
ijtc-1600	271	11	ekperiware	ekperiware	PROPN
ijtc-1600	271	12	,	,	PUNCT
ijtc-1600	271	13	c.m	c.m	PROPN
ijtc-1600	271	14	.	.	PROPN
ijtc-1600	271	15	&	&	CCONJ
ijtc-1600	271	16	ogbogbo	ogbogbo	PROPN
ijtc-1600	271	17	,	,	PUNCT
ijtc-1600	271	18	o.g	o.g	PROPN
ijtc-1600	271	19	.	.	PROPN
ijtc-1600	271	20	(	(	PUNCT
ijtc-1600	271	21	2022	2022	NUM
ijtc-1600	271	22	)	)	PUNCT
ijtc-1600	271	23	.	.	PUNCT
ijtc-1600	272	1	the	the	DET
ijtc-1600	272	2	impact	impact	NOUN
ijtc-1600	272	3	of	of	ADP
ijtc-1600	272	4	retained	retain	VERB
ijtc-1600	272	5	earnings	earning	NOUN
ijtc-1600	272	6	on	on	ADP
ijtc-1600	272	7	the	the	DET
ijtc-1600	272	8	financial	financial	ADJ
ijtc-1600	272	9	growth	growth	NOUN
ijtc-1600	272	10	of	of	ADP
ijtc-1600	272	11	pension	pension	NOUN
ijtc-1600	272	12	fund	fund	NOUN
ijtc-1600	272	13	administrator	administrator	NOUN
ijtc-1600	272	14	(	(	PUNCT
ijtc-1600	272	15	pfa	pfa	NOUN
ijtc-1600	272	16	)	)	PUNCT
ijtc-1600	272	17	companies	company	NOUN
ijtc-1600	272	18	in	in	ADP
ijtc-1600	272	19	nigeria	nigeria	PROPN
ijtc-1600	272	20	.	.	PUNCT
ijtc-1600	273	1	cjsms	cjsm	NOUN
ijtc-1600	273	2	,	,	PUNCT
ijtc-1600	273	3	7	7	NUM
ijtc-1600	273	4	(	(	PUNCT
ijtc-1600	273	5	1	1	NUM
ijtc-1600	273	6	)	)	PUNCT
ijtc-1600	273	7	,	,	PUNCT
ijtc-1600	273	8	54	54	NUM
ijtc-1600	273	9	-	-	SYM
ijtc-1600	273	10	77	77	NUM
ijtc-1600	273	11	.	.	PUNCT
ijtc-1600	274	1	https://doi.org/10.26772/cjsms2022070103	https://doi.org/10.26772/cjsms2022070103	NOUN
ijtc-1600	274	2	.	.	PUNCT
ijtc-1600	275	1	madukwe	madukwe	PROPN
ijtc-1600	275	2	,	,	PUNCT
ijtc-1600	275	3	d.	d.	PROPN
ijtc-1600	275	4	&	&	CCONJ
ijtc-1600	275	5	okeke	okeke	PROPN
ijtc-1600	275	6	,	,	PUNCT
ijtc-1600	275	7	c.	c.	PROPN
ijtc-1600	275	8	(	(	PUNCT
ijtc-1600	275	9	2022	2022	NUM
ijtc-1600	275	10	)	)	PUNCT
ijtc-1600	275	11	.	.	PUNCT
ijtc-1600	276	1	effect	effect	NOUN
ijtc-1600	276	2	of	of	ADP
ijtc-1600	276	3	inflation	inflation	NOUN
ijtc-1600	276	4	on	on	ADP
ijtc-1600	276	5	pension	pension	NOUN
ijtc-1600	276	6	fund	fund	NOUN
ijtc-1600	276	7	investment	investment	NOUN
ijtc-1600	276	8	in	in	ADP
ijtc-1600	276	9	federal	federal	ADJ
ijtc-1600	276	10	government	government	NOUN
ijtc-1600	276	11	securities	security	NOUN
ijtc-1600	276	12	in	in	ADP
ijtc-1600	276	13	nigeria	nigeria	PROPN
ijtc-1600	276	14	.	.	PUNCT
ijtc-1600	277	1	world	world	PROPN
ijtc-1600	277	2	journal	journal	PROPN
ijtc-1600	277	3	of	of	ADP
ijtc-1600	277	4	advanced	advanced	ADJ
ijtc-1600	277	5	research	research	NOUN
ijtc-1600	277	6	and	and	CCONJ
ijtc-1600	277	7	reviews	review	NOUN
ijtc-1600	277	8	,	,	PUNCT
ijtc-1600	277	9	14(03	14(03	NUM
ijtc-1600	277	10	)	)	PUNCT
ijtc-1600	277	11	,	,	PUNCT
ijtc-1600	277	12	074	074	NUM
ijtc-1600	277	13	-	-	PUNCT
ijtc-1600	277	14	085	085	NUM
ijtc-1600	277	15	.	.	PUNCT
ijtc-1600	278	1	markowitz	markowitz	PROPN
ijtc-1600	278	2	,	,	PUNCT
ijtc-1600	278	3	h.	h.	PROPN
ijtc-1600	278	4	(	(	PUNCT
ijtc-1600	278	5	1952	1952	NUM
ijtc-1600	278	6	)	)	PUNCT
ijtc-1600	278	7	.	.	PUNCT
ijtc-1600	279	1	portfolio	portfolio	NOUN
ijtc-1600	279	2	selection	selection	NOUN
ijtc-1600	279	3	:	:	PUNCT
ijtc-1600	279	4	the	the	DET
ijtc-1600	279	5	journal	journal	NOUN
ijtc-1600	279	6	of	of	ADP
ijtc-1600	279	7	finance	finance	NOUN
ijtc-1600	279	8	7(1	7(1	NUM
ijtc-1600	279	9	)	)	PUNCT
ijtc-1600	279	10	,	,	PUNCT
ijtc-1600	279	11	77	77	NUM
ijtc-1600	279	12	-	-	SYM
ijtc-1600	279	13	91	91	NUM
ijtc-1600	279	14	.	.	PUNCT
ijtc-1600	280	1	mungai	mungai	PROPN
ijtc-1600	280	2	,	,	PUNCT
ijtc-1600	280	3	l.	l.	PROPN
ijtc-1600	280	4	m.	m.	PROPN
ijtc-1600	280	5	&	&	CCONJ
ijtc-1600	280	6	ochieng	ochieng	PROPN
ijtc-1600	280	7	,	,	PUNCT
ijtc-1600	280	8	d.	d.	PROPN
ijtc-1600	280	9	e.	e.	PROPN
ijtc-1600	280	10	(	(	PUNCT
ijtc-1600	280	11	2018	2018	NUM
ijtc-1600	280	12	)	)	PUNCT
ijtc-1600	280	13	.	.	PUNCT
ijtc-1600	281	1	the	the	DET
ijtc-1600	281	2	effect	effect	NOUN
ijtc-1600	281	3	of	of	ADP
ijtc-1600	281	4	alternative	alternative	ADJ
ijtc-1600	281	5	investments	investment	NOUN
ijtc-1600	281	6	on	on	ADP
ijtc-1600	281	7	the	the	DET
ijtc-1600	281	8	financial	financial	ADJ
ijtc-1600	281	9	performance	performance	NOUN
ijtc-1600	281	10	of	of	ADP
ijtc-1600	281	11	pension	pension	NOUN
ijtc-1600	281	12	funds	fund	NOUN
ijtc-1600	281	13	in	in	ADP
ijtc-1600	281	14	kenya	kenya	PROPN
ijtc-1600	281	15	.	.	PUNCT
ijtc-1600	282	1	african	african	PROPN
ijtc-1600	282	2	development	development	PROPN
ijtc-1600	282	3	finance	finance	PROPN
ijtc-1600	282	4	journal	journal	NOUN
ijtc-1600	282	5	,	,	PUNCT
ijtc-1600	282	6	1(2	1(2	NUM
ijtc-1600	282	7	)	)	PUNCT
ijtc-1600	282	8	,	,	PUNCT
ijtc-1600	282	9	160	160	NUM
ijtc-1600	282	10	181	181	NUM
ijtc-1600	282	11	.	.	PUNCT
ijtc-1600	283	1	musa	musa	PROPN
ijtc-1600	283	2	,	,	PUNCT
ijtc-1600	283	3	a.	a.	PROPN
ijtc-1600	283	4	b.	b.	PROPN
ijtc-1600	283	5	&	&	CCONJ
ijtc-1600	283	6	sani	sani	PROPN
ijtc-1600	283	7	,	,	PUNCT
ijtc-1600	283	8	u.	u.	PROPN
ijtc-1600	283	9	g.	g.	PROPN
ijtc-1600	283	10	&	&	CCONJ
ijtc-1600	283	11	gabriel	gabriel	PROPN
ijtc-1600	283	12	,	,	PUNCT
ijtc-1600	283	13	o.	o.	PROPN
ijtc-1600	283	14	(	(	PUNCT
ijtc-1600	283	15	2021	2021	NUM
ijtc-1600	283	16	)	)	PUNCT
ijtc-1600	283	17	.	.	PUNCT
ijtc-1600	284	1	efficiency	efficiency	NOUN
ijtc-1600	284	2	of	of	ADP
ijtc-1600	284	3	pension	pension	NOUN
ijtc-1600	284	4	fund	fund	NOUN
ijtc-1600	284	5	investment	investment	NOUN
ijtc-1600	284	6	in	in	ADP
ijtc-1600	284	7	shares	share	NOUN
ijtc-1600	284	8	,	,	PUNCT
ijtc-1600	284	9	bonds	bond	NOUN
ijtc-1600	284	10	and	and	CCONJ
ijtc-1600	284	11	treasury	treasury	NOUN
ijtc-1600	284	12	bills	bill	NOUN
ijtc-1600	284	13	.	.	PUNCT
ijtc-1600	285	1	taraba	taraba	PROPN
ijtc-1600	285	2	state	state	PROPN
ijtc-1600	285	3	university	university	PROPN
ijtc-1600	285	4	-	-	PUNCT
ijtc-1600	285	5	international	international	ADJ
ijtc-1600	285	6	journal	journal	NOUN
ijtc-1600	285	7	of	of	ADP
ijtc-1600	285	8	accounting	accounting	NOUN
ijtc-1600	285	9	and	and	CCONJ
ijtc-1600	285	10	finance	finance	NOUN
ijtc-1600	285	11	(	(	PUNCT
ijtc-1600	285	12	tsuijaf	tsuijaf	NOUN
ijtc-1600	285	13	)	)	PUNCT
ijtc-1600	285	14	,	,	PUNCT
ijtc-1600	285	15	1(1	1(1	NUM
ijtc-1600	285	16	)	)	PUNCT
ijtc-1600	285	17	,	,	PUNCT
ijtc-1600	285	18	236	236	NUM
ijtc-1600	285	19	-	-	SYM
ijtc-1600	285	20	246	246	NUM
ijtc-1600	285	21	.	.	PUNCT
ijtc-1600	286	1	mutula	mutula	ADJ
ijtc-1600	286	2	,	,	PUNCT
ijtc-1600	286	3	a.k	a.k	PROPN
ijtc-1600	286	4	.	.	PROPN
ijtc-1600	286	5	&	&	CCONJ
ijtc-1600	286	6	kagiri	kagiri	PROPN
ijtc-1600	286	7	,	,	PUNCT
ijtc-1600	286	8	a.	a.	PROPN
ijtc-1600	286	9	(	(	PUNCT
ijtc-1600	286	10	2018	2018	NUM
ijtc-1600	286	11	)	)	PUNCT
ijtc-1600	286	12	.	.	PUNCT
ijtc-1600	287	1	determinants	determinant	NOUN
ijtc-1600	287	2	influencing	influence	VERB
ijtc-1600	287	3	pension	pension	NOUN
ijtc-1600	287	4	fund	fund	NOUN
ijtc-1600	287	5	investment	investment	NOUN
ijtc-1600	287	6	performance	performance	NOUN
ijtc-1600	287	7	in	in	ADP
ijtc-1600	287	8	kenya	kenya	PROPN
ijtc-1600	287	9	.	.	PUNCT
ijtc-1600	288	1	international	international	ADJ
ijtc-1600	288	2	journal	journal	PROPN
ijtc-1600	288	3	of	of	ADP
ijtc-1600	288	4	finance	finance	NOUN
ijtc-1600	288	5	,	,	PUNCT
ijtc-1600	288	6	3(1	3(1	NUM
ijtc-1600	288	7	)	)	PUNCT
ijtc-1600	288	8	(	(	PUNCT
ijtc-1600	288	9	2)14	2)14	NUM
ijtc-1600	288	10	36	36	NUM
ijtc-1600	288	11	.	.	PUNCT
ijtc-1600	289	1	national	national	PROPN
ijtc-1600	289	2	pension	pension	PROPN
ijtc-1600	289	3	commission	commission	PROPN
ijtc-1600	289	4	investment	investment	PROPN
ijtc-1600	289	5	act	act	NOUN
ijtc-1600	289	6	(	(	PUNCT
ijtc-1600	289	7	2019	2019	NUM
ijtc-1600	289	8	)	)	PUNCT
ijtc-1600	289	9	.	.	PUNCT
ijtc-1600	290	1	regulation	regulation	NOUN
ijtc-1600	290	2	on	on	ADP
ijtc-1600	290	3	investment	investment	NOUN
ijtc-1600	290	4	of	of	ADP
ijtc-1600	290	5	pension	pension	NOUN
ijtc-1600	290	6	fund	fund	NOUN
ijtc-1600	290	7	assets	asset	NOUN
ijtc-1600	290	8	.	.	PUNCT
ijtc-1600	291	1	retrieved	retrieve	VERB
ijtc-1600	291	2	from	from	ADP
ijtc-1600	291	3	https://www.pencom.gov.ng	https://www.pencom.gov.ng	PRON
ijtc-1600	291	4	...	...	PUNCT
ijtc-1600	291	5	pdf	pdf	NOUN
ijtc-1600	291	6	ndum	ndum	PROPN
ijtc-1600	291	7	,	,	PUNCT
ijtc-1600	291	8	n.	n.	PROPN
ijtc-1600	291	9	&	&	CCONJ
ijtc-1600	291	10	okoye	okoye	PROPN
ijtc-1600	291	11	,	,	PUNCT
ijtc-1600	291	12	e.	e.	PROPN
ijtc-1600	291	13	(	(	PUNCT
ijtc-1600	291	14	2022	2022	NUM
ijtc-1600	291	15	)	)	PUNCT
ijtc-1600	291	16	.	.	PUNCT
ijtc-1600	292	1	pension	pension	NOUN
ijtc-1600	292	2	fund	fund	NOUN
ijtc-1600	292	3	asset	asset	NOUN
ijtc-1600	292	4	investment	investment	NOUN
ijtc-1600	292	5	and	and	CCONJ
ijtc-1600	292	6	economic	economic	ADJ
ijtc-1600	292	7	growth	growth	NOUN
ijtc-1600	292	8	in	in	ADP
ijtc-1600	292	9	nigeria	nigeria	PROPN
ijtc-1600	292	10	.	.	PUNCT
ijtc-1600	293	1	international	international	ADJ
ijtc-1600	293	2	journal	journal	PROPN
ijtc-1600	293	3	of	of	ADP
ijtc-1600	293	4	innovative	innovative	ADJ
ijtc-1600	293	5	finance	finance	NOUN
ijtc-1600	293	6	and	and	CCONJ
ijtc-1600	293	7	economics	economic	NOUN
ijtc-1600	293	8	research	research	NOUN
ijtc-1600	293	9	,	,	PUNCT
ijtc-1600	293	10	10(2	10(2	NUM
ijtc-1600	293	11	)	)	PUNCT
ijtc-1600	293	12	,	,	PUNCT
ijtc-1600	293	13	63	63	NUM
ijtc-1600	293	14	-	-	SYM
ijtc-1600	293	15	72	72	NUM
ijtc-1600	293	16	.	.	PUNCT
ijtc-1600	294	1	nwogwugwu	nwogwugwu	ADV
ijtc-1600	294	2	,	,	PUNCT
ijtc-1600	294	3	n.	n.	PROPN
ijtc-1600	294	4	,	,	PUNCT
ijtc-1600	294	5	nwawolo	nwawolo	PROPN
ijtc-1600	294	6	,	,	PUNCT
ijtc-1600	294	7	h.	h.	PROPN
ijtc-1600	294	8	&	&	CCONJ
ijtc-1600	294	9	ojo	ojo	PROPN
ijtc-1600	294	10	,	,	PUNCT
ijtc-1600	294	11	o.	o.	NOUN
ijtc-1600	294	12	(	(	PUNCT
ijtc-1600	294	13	2019	2019	NUM
ijtc-1600	294	14	)	)	PUNCT
ijtc-1600	294	15	.	.	PUNCT
ijtc-1600	295	1	contributors	contributor	NOUN
ijtc-1600	295	2	’	’	PART
ijtc-1600	295	3	monitoring	monitoring	NOUN
ijtc-1600	295	4	of	of	ADP
ijtc-1600	295	5	pension	pension	NOUN
ijtc-1600	295	6	fund	fund	NOUN
ijtc-1600	295	7	investment	investment	NOUN
ijtc-1600	295	8	and	and	CCONJ
ijtc-1600	295	9	prompt	prompt	ADJ
ijtc-1600	295	10	payment	payment	NOUN
ijtc-1600	295	11	of	of	ADP
ijtc-1600	295	12	pension	pension	NOUN
ijtc-1600	295	13	benefits	benefit	NOUN
ijtc-1600	295	14	in	in	ADP
ijtc-1600	295	15	university	university	PROPN
ijtc-1600	295	16	of	of	ADP
ijtc-1600	295	17	ibadan	ibadan	PROPN
ijtc-1600	295	18	,	,	PUNCT
ijtc-1600	295	19	nigeria	nigeria	PROPN
ijtc-1600	295	20	.	.	PUNCT
ijtc-1600	296	1	iosr	iosr	PROPN
ijtc-1600	296	2	journal	journal	PROPN
ijtc-1600	296	3	of	of	ADP
ijtc-1600	296	4	humanities	humanity	NOUN
ijtc-1600	296	5	and	and	CCONJ
ijtc-1600	296	6	social	social	ADJ
ijtc-1600	296	7	science	science	NOUN
ijtc-1600	296	8	(	(	PUNCT
ijtc-1600	296	9	iosr	iosr	NOUN
ijtc-1600	296	10	-	-	PUNCT
ijtc-1600	296	11	jhss	jhss	NOUN
ijtc-1600	296	12	)	)	PUNCT
ijtc-1600	296	13	,	,	PUNCT
ijtc-1600	296	14	24(3	24(3	NUM
ijtc-1600	296	15	)	)	PUNCT
ijtc-1600	296	16	,	,	PUNCT
ijtc-1600	296	17	32	32	NUM
ijtc-1600	296	18	-	-	SYM
ijtc-1600	296	19	37	37	NUM
ijtc-1600	296	20	.	.	PUNCT
ijtc-1600	297	1	ogungbade	ogungbade	VERB
ijtc-1600	297	2	,	,	PUNCT
ijtc-1600	297	3	i.o	i.o	PROPN
ijtc-1600	297	4	,	,	PUNCT
ijtc-1600	297	5	alani	alani	PROPN
ijtc-1600	297	6	,	,	PUNCT
ijtc-1600	297	7	o.	o.	PROPN
ijtc-1600	297	8	e.	e.	PROPN
ijtc-1600	297	9	,	,	PUNCT
ijtc-1600	297	10	efuntade	efuntade	VERB
ijtc-1600	297	11	,	,	PUNCT
ijtc-1600	297	12	o.o	o.o	PROPN
ijtc-1600	297	13	,	,	PUNCT
ijtc-1600	297	14	&	&	CCONJ
ijtc-1600	297	15	olaniyan	olaniyan	ADJ
ijtc-1600	297	16	,	,	PUNCT
ijtc-1600	297	17	n.o	n.o	PROPN
ijtc-1600	297	18	(	(	PUNCT
ijtc-1600	297	19	2022	2022	NUM
ijtc-1600	297	20	)	)	PUNCT
ijtc-1600	297	21	.	.	PUNCT
ijtc-1600	298	1	assets	asset	NOUN
ijtc-1600	298	2	holding	hold	VERB
ijtc-1600	298	3	and	and	CCONJ
ijtc-1600	298	4	financial	financial	ADJ
ijtc-1600	298	5	performance	performance	NOUN
ijtc-1600	298	6	of	of	ADP
ijtc-1600	298	7	pension	pension	NOUN
ijtc-1600	298	8	fund	fund	NOUN
ijtc-1600	298	9	administrators	administrator	NOUN
ijtc-1600	298	10	in	in	ADP
ijtc-1600	298	11	nigeria	nigeria	PROPN
ijtc-1600	298	12	.	.	PUNCT
ijtc-1600	299	1	journal	journal	PROPN
ijtc-1600	299	2	of	of	ADP
ijtc-1600	299	3	acta	acta	PROPN
ijtc-1600	299	4	universitatis	universitatis	PROPN
ijtc-1600	299	5	danubius	danubius	NOUN
ijtc-1600	299	6	(	(	PUNCT
ijtc-1600	299	7	audoe	audoe	NOUN
ijtc-1600	299	8	)	)	PUNCT
ijtc-1600	299	9	,	,	PUNCT
ijtc-1600	299	10	18(3	18(3	NUM
ijtc-1600	299	11	)	)	PUNCT
ijtc-1600	299	12	,	,	PUNCT
ijtc-1600	299	13	139	139	NUM
ijtc-1600	299	14	-	-	SYM
ijtc-1600	299	15	160	160	NUM
ijtc-1600	299	16	.	.	PUNCT
ijtc-1600	300	1	omiete	omiete	PROPN
ijtc-1600	300	2	,	,	PUNCT
ijtc-1600	300	3	v.	v.	ADP
ijtc-1600	300	4	o.	o.	NOUN
ijtc-1600	300	5	(	(	PUNCT
ijtc-1600	300	6	2023	2023	NUM
ijtc-1600	300	7	)	)	PUNCT
ijtc-1600	300	8	.	.	PUNCT
ijtc-1600	301	1	pension	pension	NOUN
ijtc-1600	301	2	assets	asset	NOUN
ijtc-1600	301	3	investments	investment	NOUN
ijtc-1600	301	4	in	in	ADP
ijtc-1600	301	5	the	the	DET
ijtc-1600	301	6	nigerian	nigerian	ADJ
ijtc-1600	301	7	economy	economy	NOUN
ijtc-1600	301	8	.	.	PUNCT
ijtc-1600	302	1	saudi	saudi	ADJ
ijtc-1600	302	2	journal	journal	PROPN
ijtc-1600	302	3	of	of	ADP
ijtc-1600	302	4	economics	economic	NOUN
ijtc-1600	302	5	and	and	CCONJ
ijtc-1600	302	6	finance	finance	NOUN
ijtc-1600	302	7	,	,	PUNCT
ijtc-1600	302	8	7(3	7(3	NUM
ijtc-1600	302	9	)	)	PUNCT
ijtc-1600	302	10	,	,	PUNCT
ijtc-1600	302	11	115	115	NUM
ijtc-1600	302	12	-	-	SYM
ijtc-1600	302	13	125	125	NUM
ijtc-1600	302	14	.	.	PUNCT
ijtc-1600	303	1	onakeke	onakeke	PROPN
ijtc-1600	303	2	,	,	PUNCT
ijtc-1600	303	3	n.	n.	PROPN
ijtc-1600	303	4	&	&	CCONJ
ijtc-1600	303	5	falope	falope	PROPN
ijtc-1600	303	6	,	,	PUNCT
ijtc-1600	303	7	f.j	f.j	PROPN
ijtc-1600	303	8	.	.	PROPN
ijtc-1600	303	9	(	(	PUNCT
ijtc-1600	303	10	2020	2020	NUM
ijtc-1600	303	11	)	)	PUNCT
ijtc-1600	303	12	.	.	PUNCT
ijtc-1600	304	1	impact	impact	NOUN
ijtc-1600	304	2	of	of	ADP
ijtc-1600	304	3	contributory	contributory	ADJ
ijtc-1600	304	4	pension	pension	NOUN
ijtc-1600	304	5	scheme	scheme	NOUN
ijtc-1600	304	6	to	to	ADP
ijtc-1600	304	7	nigeria	nigeria	PROPN
ijtc-1600	304	8	economic	economic	ADJ
ijtc-1600	304	9	development	development	NOUN
ijtc-1600	304	10	.	.	PUNCT
ijtc-1600	305	1	international	international	ADJ
ijtc-1600	305	2	journal	journal	PROPN
ijtc-1600	305	3	of	of	ADP
ijtc-1600	305	4	advanced	advanced	ADJ
ijtc-1600	305	5	academic	academic	ADJ
ijtc-1600	305	6	research	research	NOUN
ijtc-1600	305	7	social	social	ADJ
ijtc-1600	305	8	and	and	CCONJ
ijtc-1600	305	9	management	management	NOUN
ijtc-1600	305	10	sciences	science	NOUN
ijtc-1600	305	11	,	,	PUNCT
ijtc-1600	305	12	6(3	6(3	NUM
ijtc-1600	305	13	)	)	PUNCT
ijtc-1600	305	14	,	,	PUNCT
ijtc-1600	305	15	40	40	NUM
ijtc-1600	305	16	-	-	SYM
ijtc-1600	305	17	54	54	NUM
ijtc-1600	305	18	.	.	PUNCT
ijtc-1600	306	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	306	2	https://doi.org/10.26772/cjsms2022070103	https://doi.org/10.26772/cjsms2022070103	PROPN
ijtc-1600	306	3	the	the	DET
ijtc-1600	306	4	correlation	correlation	NOUN
ijtc-1600	306	5	of	of	ADP
ijtc-1600	306	6	investment	investment	NOUN
ijtc-1600	306	7	securities	security	NOUN
ijtc-1600	306	8	and	and	CCONJ
ijtc-1600	306	9	the	the	DET
ijtc-1600	306	10	returns	return	NOUN
ijtc-1600	306	11	of	of	ADP
ijtc-1600	306	12	pension	pension	NOUN
ijtc-1600	306	13	fund	fund	NOUN
ijtc-1600	306	14	administrators	administrator	NOUN
ijtc-1600	306	15	in	in	ADP
ijtc-1600	306	16	an	an	DET
ijtc-1600	306	17	emerging	emerge	VERB
ijtc-1600	306	18	economy	economy	NOUN
ijtc-1600	306	19	abdulrauf	abdulrauf	NOUN
ijtc-1600	306	20	and	and	CCONJ
ijtc-1600	306	21	gbadebo	gbadebo	PROPN
ijtc-1600	306	22	806	806	NUM
ijtc-1600	306	23	|	|	ADV
ijtc-1600	306	24	ilomata	ilomata	PROPN
ijtc-1600	306	25	international	international	ADJ
ijtc-1600	306	26	journal	journal	NOUN
ijtc-1600	306	27	of	of	ADP
ijtc-1600	306	28	tax	tax	PROPN
ijtc-1600	306	29	&	&	CCONJ
ijtc-1600	306	30	accounting	accounting	PROPN
ijtc-1600	306	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1600	306	32	orbunde	orbunde	PROPN
ijtc-1600	306	33	,	,	PUNCT
ijtc-1600	306	34	b.	b.	PROPN
ijtc-1600	306	35	,	,	PUNCT
ijtc-1600	306	36	lambe	lambe	PROPN
ijtc-1600	306	37	,	,	PUNCT
ijtc-1600	306	38	i.	i.	PROPN
ijtc-1600	306	39	&	&	CCONJ
ijtc-1600	306	40	bako	bako	PROPN
ijtc-1600	306	41	,	,	PUNCT
ijtc-1600	306	42	i.	i.	PROPN
ijtc-1600	306	43	(	(	PUNCT
ijtc-1600	306	44	2019	2019	NUM
ijtc-1600	306	45	)	)	PUNCT
ijtc-1600	306	46	.	.	PUNCT
ijtc-1600	307	1	impact	impact	NOUN
ijtc-1600	307	2	of	of	ADP
ijtc-1600	307	3	pension	pension	NOUN
ijtc-1600	307	4	fund	fund	NOUN
ijtc-1600	307	5	investment	investment	NOUN
ijtc-1600	307	6	on	on	ADP
ijtc-1600	307	7	capital	capital	NOUN
ijtc-1600	307	8	market	market	NOUN
ijtc-1600	307	9	performance	performance	NOUN
ijtc-1600	307	10	in	in	ADP
ijtc-1600	307	11	nigeria	nigeria	PROPN
ijtc-1600	307	12	.	.	PUNCT
ijtc-1600	308	1	bingham	bingham	PROPN
ijtc-1600	308	2	intl	intl	PROPN
ijtc-1600	308	3	journal	journal	PROPN
ijtc-1600	308	4	of	of	ADP
ijtc-1600	308	5	accounting	accounting	NOUN
ijtc-1600	308	6	and	and	CCONJ
ijtc-1600	308	7	finance	finance	NOUN
ijtc-1600	308	8	,	,	PUNCT
ijtc-1600	308	9	144	144	NUM
ijtc-1600	308	10	-	-	SYM
ijtc-1600	308	11	154	154	NUM
ijtc-1600	308	12	.	.	PUNCT
ijtc-1600	309	1	sajuyigbe	sajuyigbe	NOUN
ijtc-1600	309	2	,	,	PUNCT
ijtc-1600	309	3	a.s	a.s	PROPN
ijtc-1600	309	4	.	.	PROPN
ijtc-1600	309	5	,	,	PUNCT
ijtc-1600	309	6	eniola	eniola	PROPN
ijtc-1600	309	7	,	,	PUNCT
ijtc-1600	309	8	a.a	a.a	PROPN
ijtc-1600	309	9	.	.	PROPN
ijtc-1600	309	10	,	,	PUNCT
ijtc-1600	309	11	ayeni	ayeni	PROPN
ijtc-1600	309	12	,	,	PUNCT
ijtc-1600	309	13	a.	a.	PROPN
ijtc-1600	309	14	&	&	CCONJ
ijtc-1600	309	15	sanusi	sanusi	PROPN
ijtc-1600	309	16	,	,	PUNCT
ijtc-1600	309	17	b.m	b.m	PROPN
ijtc-1600	309	18	.	.	PROPN
ijtc-1600	309	19	(	(	PUNCT
ijtc-1600	309	20	2021	2021	NUM
ijtc-1600	309	21	)	)	PUNCT
ijtc-1600	309	22	.	.	PUNCT
ijtc-1600	310	1	moderating	moderate	VERB
ijtc-1600	310	2	effect	effect	NOUN
ijtc-1600	310	3	of	of	ADP
ijtc-1600	310	4	employees	employee	NOUN
ijtc-1600	310	5	’	’	PART
ijtc-1600	310	6	retention	retention	NOUN
ijtc-1600	310	7	on	on	ADP
ijtc-1600	310	8	the	the	DET
ijtc-1600	310	9	influence	influence	NOUN
ijtc-1600	310	10	of	of	ADP
ijtc-1600	310	11	contributory	contributory	ADJ
ijtc-1600	310	12	pension	pension	NOUN
ijtc-1600	310	13	scheme	scheme	NOUN
ijtc-1600	310	14	on	on	ADP
ijtc-1600	310	15	employees	employee	NOUN
ijtc-1600	310	16	’	'	PUNCT
ijtc-1600	310	17	attitude	attitude	NOUN
ijtc-1600	310	18	.	.	PUNCT
ijtc-1600	311	1	organizational	organizational	ADJ
ijtc-1600	311	2	psychology	psychology	NOUN
ijtc-1600	311	3	,	,	PUNCT
ijtc-1600	311	4	11(3	11(3	NUM
ijtc-1600	311	5	)	)	PUNCT
ijtc-1600	311	6	62	62	NUM
ijtc-1600	311	7	-	-	SYM
ijtc-1600	311	8	77	77	NUM
ijtc-1600	311	9	.	.	PUNCT
ijtc-1600	312	1	tamunowariye	tamunowariye	NOUN
ijtc-1600	312	2	,	,	PUNCT
ijtc-1600	312	3	c.	c.	PROPN
ijtc-1600	312	4	&	&	CCONJ
ijtc-1600	312	5	otekenari	otekenari	PROPN
ijtc-1600	312	6	,	,	PUNCT
ijtc-1600	312	7	d.e	d.e	PROPN
ijtc-1600	312	8	.	.	PROPN
ijtc-1600	312	9	(	(	PUNCT
ijtc-1600	312	10	2022	2022	NUM
ijtc-1600	312	11	)	)	PUNCT
ijtc-1600	312	12	.	.	PUNCT
ijtc-1600	313	1	economic	economic	ADJ
ijtc-1600	313	2	development	development	NOUN
ijtc-1600	313	3	benefits	benefit	NOUN
ijtc-1600	313	4	of	of	ADP
ijtc-1600	313	5	private	private	ADJ
ijtc-1600	313	6	equity	equity	NOUN
ijtc-1600	313	7	in	in	ADP
ijtc-1600	313	8	nigeria	nigeria	PROPN
ijtc-1600	313	9	.	.	PUNCT
ijtc-1600	314	1	european	european	PROPN
ijtc-1600	314	2	journal	journal	PROPN
ijtc-1600	314	3	of	of	ADP
ijtc-1600	314	4	research	research	NOUN
ijtc-1600	314	5	in	in	ADP
ijtc-1600	314	6	social	social	ADJ
ijtc-1600	314	7	sciences	science	NOUN
ijtc-1600	314	8	,	,	PUNCT
ijtc-1600	314	9	9(2	9(2	NUM
ijtc-1600	314	10	)	)	PUNCT
ijtc-1600	314	11	,	,	PUNCT
ijtc-1600	314	12	14	14	NUM
ijtc-1600	314	13	-	-	SYM
ijtc-1600	314	14	28	28	NUM
ijtc-1600	314	15	.	.	PUNCT
ijtc-1600	315	1	umar	umar	PROPN
ijtc-1600	315	2	,	,	PUNCT
ijtc-1600	315	3	b.	b.	PROPN
ijtc-1600	315	4	(	(	PUNCT
ijtc-1600	315	5	2021	2021	NUM
ijtc-1600	315	6	)	)	PUNCT
ijtc-1600	315	7	.	.	PUNCT
ijtc-1600	316	1	potentials	potential	NOUN
ijtc-1600	316	2	of	of	ADP
ijtc-1600	316	3	an	an	DET
ijtc-1600	316	4	islamic	islamic	ADJ
ijtc-1600	316	5	pension	pension	NOUN
ijtc-1600	316	6	fund	fund	PROPN
ijtc-1600	316	7	administration	administration	NOUN
ijtc-1600	316	8	scheme	scheme	NOUN
ijtc-1600	316	9	in	in	ADP
ijtc-1600	316	10	nigeria	nigeria	PROPN
ijtc-1600	316	11	.	.	PUNCT
ijtc-1600	317	1	journal	journal	PROPN
ijtc-1600	317	2	of	of	ADP
ijtc-1600	317	3	global	global	ADJ
ijtc-1600	317	4	economics	economic	NOUN
ijtc-1600	317	5	and	and	CCONJ
ijtc-1600	317	6	business	business	NOUN
ijtc-1600	317	7	,	,	PUNCT
ijtc-1600	317	8	2(6	2(6	NUM
ijtc-1600	317	9	)	)	PUNCT
ijtc-1600	317	10	,	,	PUNCT
ijtc-1600	317	11	89	89	NUM
ijtc-1600	317	12	-	-	SYM
ijtc-1600	317	13	102	102	NUM
ijtc-1600	317	14	.	.	PUNCT
ijtc-1600	318	1	united	united	PROPN
ijtc-1600	318	2	nations	nations	PROPN
ijtc-1600	318	3	(	(	PUNCT
ijtc-1600	318	4	2021	2021	NUM
ijtc-1600	318	5	)	)	PUNCT
ijtc-1600	318	6	.	.	PUNCT
ijtc-1600	319	1	financing	financing	NOUN
ijtc-1600	319	2	for	for	ADP
ijtc-1600	319	3	sustainable	sustainable	ADJ
ijtc-1600	319	4	development	development	NOUN
ijtc-1600	319	5	report	report	NOUN
ijtc-1600	319	6	2021	2021	NUM
ijtc-1600	319	7	.	.	PUNCT
ijtc-1600	320	1	new	new	PROPN
ijtc-1600	320	2	york	york	PROPN
ijtc-1600	320	3	:	:	PUNCT
ijtc-1600	320	4	united	united	PROPN
ijtc-1600	320	5	nations	nations	PROPN
ijtc-1600	320	6	,	,	PUNCT
ijtc-1600	320	7	inter	inter	ADJ
ijtc-1600	320	8	-	-	ADJ
ijtc-1600	320	9	agency	agency	ADJ
ijtc-1600	320	10	task	task	NOUN
ijtc-1600	320	11	force	force	NOUN
ijtc-1600	320	12	on	on	ADP
ijtc-1600	320	13	financing	financing	NOUN
ijtc-1600	320	14	for	for	ADP
ijtc-1600	320	15	development	development	NOUN
ijtc-1600	320	16	.	.	PUNCT
ijtc-1600	321	1	available	available	ADJ
ijtc-1600	321	2	at	at	ADP
ijtc-1600	321	3	:	:	PUNCT
ijtc-1600	321	4	wambui	wambui	X
ijtc-1600	321	5	,	,	PUNCT
ijtc-1600	321	6	w.	w.	PROPN
ijtc-1600	321	7	(	(	PUNCT
ijtc-1600	321	8	2021	2021	NUM
ijtc-1600	321	9	)	)	PUNCT
ijtc-1600	321	10	.	.	PUNCT
ijtc-1600	322	1	effect	effect	NOUN
ijtc-1600	322	2	of	of	ADP
ijtc-1600	322	3	fund	fund	NOUN
ijtc-1600	322	4	characteristics	characteristic	NOUN
ijtc-1600	322	5	on	on	ADP
ijtc-1600	322	6	financial	financial	ADJ
ijtc-1600	322	7	performance	performance	NOUN
ijtc-1600	322	8	of	of	ADP
ijtc-1600	322	9	pension	pension	NOUN
ijtc-1600	322	10	schemes	scheme	NOUN
ijtc-1600	322	11	in	in	ADP
ijtc-1600	322	12	kenya	kenya	PROPN
ijtc-1600	322	13	.	.	PUNCT
ijtc-1600	323	1	m.sc	m.sc	PROPN
ijtc-1600	323	2	.	.	PUNCT
ijtc-1600	324	1	thesis	thesis	NOUN
ijtc-1600	324	2	of	of	ADP
ijtc-1600	324	3	the	the	DET
ijtc-1600	324	4	university	university	PROPN
ijtc-1600	324	5	of	of	ADP
ijtc-1600	324	6	nairobi	nairobi	PROPN
ijtc-1600	324	7	,	,	PUNCT
ijtc-1600	324	8	kenya	kenya	PROPN
ijtc-1600	324	9	.	.	PUNCT
ijtc-1600	325	1	yinusa	yinusa	PROPN
ijtc-1600	325	2	,	,	PUNCT
ijtc-1600	325	3	o.	o.	PROPN
ijtc-1600	325	4	,	,	PUNCT
ijtc-1600	325	5	elumah	elumah	PROPN
ijtc-1600	325	6	,	,	PUNCT
ijtc-1600	325	7	l.	l.	PROPN
ijtc-1600	325	8	&	&	CCONJ
ijtc-1600	325	9	bamidele	bamidele	PROPN
ijtc-1600	325	10	,	,	PUNCT
ijtc-1600	325	11	i.	i.	NOUN
ijtc-1600	325	12	(	(	PUNCT
ijtc-1600	325	13	2018	2018	NUM
ijtc-1600	325	14	)	)	PUNCT
ijtc-1600	325	15	.	.	PUNCT
ijtc-1600	326	1	performance	performance	NOUN
ijtc-1600	326	2	of	of	ADP
ijtc-1600	326	3	mutual	mutual	ADJ
ijtc-1600	326	4	funds	fund	NOUN
ijtc-1600	326	5	in	in	ADP
ijtc-1600	326	6	nigeria	nigeria	PROPN
ijtc-1600	326	7	.	.	PUNCT
ijtc-1600	327	1	the	the	DET
ijtc-1600	327	2	ieb	ieb	PROPN
ijtc-1600	327	3	international	international	PROPN
ijtc-1600	327	4	journal	journal	PROPN
ijtc-1600	327	5	of	of	ADP
ijtc-1600	327	6	finance	finance	NOUN
ijtc-1600	327	7	,	,	PUNCT
ijtc-1600	327	8	17(1	17(1	NUM
ijtc-1600	327	9	)	)	PUNCT
ijtc-1600	327	10	,	,	PUNCT
ijtc-1600	327	11	8	8	NUM
ijtc-1600	327	12	-	-	SYM
ijtc-1600	327	13	25	25	NUM
ijtc-1600	327	14	.	.	PUNCT
ijtc-1600	327	15	doi:10.5605	doi:10.5605	PROPN
ijtc-1600	327	16	/	/	SYM
ijtc-1600	327	17	ieb.17.1	ieb.17.1	PROPN
ijtc-1600	327	18	zwan	zwan	PROPN
ijtc-1600	327	19	,	,	PUNCT
ijtc-1600	327	20	n.v	n.v	PROPN
ijtc-1600	327	21	.	.	PROPN
ijtc-1600	327	22	,	,	PUNCT
ijtc-1600	327	23	anderson	anderson	PROPN
ijtc-1600	327	24	,	,	PUNCT
ijtc-1600	327	25	k.	k.	PROPN
ijtc-1600	327	26	&	&	CCONJ
ijtc-1600	327	27	wib	wib	PROPN
ijtc-1600	327	28	,	,	PUNCT
ijtc-1600	327	29	t.	t.	PROPN
ijtc-1600	327	30	(	(	PUNCT
ijtc-1600	327	31	2019	2019	NUM
ijtc-1600	327	32	)	)	PUNCT
ijtc-1600	327	33	.	.	PUNCT
ijtc-1600	328	1	pension	pension	NOUN
ijtc-1600	328	2	funds	fund	NOUN
ijtc-1600	328	3	and	and	CCONJ
ijtc-1600	328	4	sustainable	sustainable	ADJ
ijtc-1600	328	5	investment	investment	NOUN
ijtc-1600	328	6	:	:	PUNCT
ijtc-1600	328	7	comparing	compare	VERB
ijtc-1600	328	8	the	the	DET
ijtc-1600	328	9	netherlands	netherlands	PROPN
ijtc-1600	328	10	,	,	PUNCT
ijtc-1600	328	11	denmark	denmark	NOUN
ijtc-1600	328	12	,	,	PUNCT
ijtc-1600	328	13	and	and	CCONJ
ijtc-1600	328	14	germany	germany	PROPN
ijtc-1600	328	15	regulation	regulation	NOUN
ijtc-1600	328	16	.	.	PUNCT
ijtc-1600	329	1	network	network	NOUN
ijtc-1600	329	2	for	for	ADP
ijtc-1600	329	3	pension	pension	NOUN
ijtc-1600	329	4	studies	study	NOUN
ijtc-1600	329	5	,	,	PUNCT
ijtc-1600	329	6	ageing	ageing	NOUN
ijtc-1600	329	7	and	and	CCONJ
ijtc-1600	329	8	retirement	retirement	NOUN
ijtc-1600	329	9	series	series	NOUN
ijtc-1600	329	10	,	,	PUNCT
ijtc-1600	329	11	1	1	PROPN
ijtc-1600	329	12	-	-	SYM
ijtc-1600	329	13	34	34	NUM
ijtc-1600	329	14	.	.	PUNCT
ijtc-1600	330	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ