id	sid	tid	token	lemma	pos
ijtc-1663	1	1	ilomata	ilomata	PROPN
ijtc-1663	1	2	international	international	ADJ
ijtc-1663	1	3	journal	journal	NOUN
ijtc-1663	1	4	of	of	ADP
ijtc-1663	1	5	tax	tax	NOUN
ijtc-1663	1	6	and	and	CCONJ
ijtc-1663	1	7	accounting	account	VERB
ijtc-1663	1	8	p	p	X
ijtc-1663	1	9	-	-	PUNCT
ijtc-1663	1	10	issn	issn	NOUN
ijtc-1663	1	11	:	:	PUNCT
ijtc-1663	1	12	2714	2714	NUM
ijtc-1663	1	13	-	-	SYM
ijtc-1663	1	14	9838	9838	NUM
ijtc-1663	1	15	;	;	PUNCT
ijtc-1663	1	16	e	e	X
ijtc-1663	1	17	-	-	PUNCT
ijtc-1663	1	18	issn	issn	NOUN
ijtc-1663	1	19	:	:	PUNCT
ijtc-1663	1	20	2714	2714	NUM
ijtc-1663	1	21	-	-	SYM
ijtc-1663	1	22	9846	9846	NUM
ijtc-1663	1	23	volume	volume	NOUN
ijtc-1663	1	24	.	.	PUNCT
ijtc-1663	2	1	5	5	NUM
ijtc-1663	2	2	issue	issue	NOUN
ijtc-1663	2	3	3	3	NUM
ijtc-1663	2	4	july	july	PROPN
ijtc-1663	2	5	2024	2024	NUM
ijtc-1663	2	6	page	page	NOUN
ijtc-1663	2	7	no	no	NOUN
ijtc-1663	2	8	:	:	PUNCT
ijtc-1663	2	9	844	844	NUM
ijtc-1663	2	10	855	855	NUM
ijtc-1663	2	11	844	844	NUM
ijtc-1663	2	12	|	|	ADV
ijtc-1663	2	13	ilomata	ilomata	PROPN
ijtc-1663	2	14	international	international	ADJ
ijtc-1663	2	15	journal	journal	NOUN
ijtc-1663	2	16	of	of	ADP
ijtc-1663	2	17	tax	tax	PROPN
ijtc-1663	2	18	&	&	CCONJ
ijtc-1663	2	19	accounting	accounting	PROPN
ijtc-1663	2	20	https://www	https://www	PROPN
ijtc-1663	2	21	.	.	PUNCT
ijtc-1663	2	22	ilomata	ilomata	NOUN
ijtc-1663	2	23	.	.	PUNCT
ijtc-1663	3	1	org	org	ADJ
ijtc-1663	3	2	/	/	SYM
ijtc-1663	3	3	index	index	NOUN
ijtc-1663	3	4	.	.	PUNCT
ijtc-1663	4	1	php	php	PROPN
ijtc-1663	4	2	/	/	SYM
ijtc-1663	4	3	ijtc	ijtc	PROPN
ijtc-1663	4	4	working	working	NOUN
ijtc-1663	4	5	capital	capital	NOUN
ijtc-1663	4	6	management	management	NOUN
ijtc-1663	4	7	and	and	CCONJ
ijtc-1663	4	8	financial	financial	ADJ
ijtc-1663	4	9	performance	performance	NOUN
ijtc-1663	4	10	:	:	PUNCT
ijtc-1663	4	11	evidence	evidence	NOUN
ijtc-1663	4	12	from	from	ADP
ijtc-1663	4	13	deposit	deposit	NOUN
ijtc-1663	4	14	money	money	NOUN
ijtc-1663	4	15	banks	bank	NOUN
ijtc-1663	4	16	in	in	ADP
ijtc-1663	4	17	nigeria	nigeria	PROPN
ijtc-1663	4	18	adedeji	adedeji	PROPN
ijtc-1663	4	19	daniel	daniel	PROPN
ijtc-1663	4	20	gbadebo1	gbadebo1	PROPN
ijtc-1663	4	21	1walter	1walter	NUM
ijtc-1663	4	22	sisulu	sisulu	PROPN
ijtc-1663	4	23	university	university	NOUN
ijtc-1663	4	24	,	,	PUNCT
ijtc-1663	4	25	south	south	PROPN
ijtc-1663	4	26	africa	africa	PROPN
ijtc-1663	4	27	correspondent	correspondent	NOUN
ijtc-1663	4	28	:	:	PUNCT
ijtc-1663	4	29	gbadebo	gbadebo	PROPN
ijtc-1663	4	30	.	.	PUNCT
ijtc-1663	5	1	adedejidaniel@gmail	adedejidaniel@gmail	PROPN
ijtc-1663	5	2	.	.	PUNCT
ijtc-1663	6	1	com1	com1	PROPN
ijtc-1663	6	2	received	receive	VERB
ijtc-1663	6	3	:	:	PUNCT
ijtc-1663	6	4	may	may	AUX
ijtc-1663	6	5	1	1	NUM
ijtc-1663	6	6	,	,	PUNCT
ijtc-1663	6	7	2024	2024	NUM
ijtc-1663	6	8	accepted	accept	VERB
ijtc-1663	6	9	:	:	PUNCT
ijtc-1663	6	10	july	july	PROPN
ijtc-1663	6	11	10	10	NUM
ijtc-1663	6	12	,	,	PUNCT
ijtc-1663	6	13	2024	2024	NUM
ijtc-1663	6	14	published	publish	VERB
ijtc-1663	6	15	:	:	PUNCT
ijtc-1663	6	16	july	july	PROPN
ijtc-1663	6	17	31	31	NUM
ijtc-1663	6	18	,	,	PUNCT
ijtc-1663	6	19	2024	2024	NUM
ijtc-1663	6	20	citation	citation	NOUN
ijtc-1663	6	21	:	:	PUNCT
ijtc-1663	7	1	gbadebo	gbadebo	NOUN
ijtc-1663	7	2	,	,	PUNCT
ijtc-1663	7	3	a.	a.	PROPN
ijtc-1663	7	4	d.	d.	PROPN
ijtc-1663	7	5	(	(	PUNCT
ijtc-1663	7	6	2024	2024	NUM
ijtc-1663	7	7	)	)	PUNCT
ijtc-1663	7	8	.	.	PUNCT
ijtc-1663	8	1	working	work	VERB
ijtc-1663	8	2	capital	capital	NOUN
ijtc-1663	8	3	management	management	NOUN
ijtc-1663	8	4	and	and	CCONJ
ijtc-1663	8	5	financial	financial	ADJ
ijtc-1663	8	6	performance	performance	NOUN
ijtc-1663	8	7	:	:	PUNCT
ijtc-1663	8	8	evidence	evidence	NOUN
ijtc-1663	8	9	from	from	ADP
ijtc-1663	8	10	deposit	deposit	NOUN
ijtc-1663	8	11	money	money	NOUN
ijtc-1663	8	12	banks	bank	NOUN
ijtc-1663	8	13	in	in	ADP
ijtc-1663	8	14	nigeria	nigeria	PROPN
ijtc-1663	8	15	.	.	PUNCT
ijtc-1663	9	1	ilomata	ilomata	PROPN
ijtc-1663	9	2	international	international	PROPN
ijtc-1663	9	3	journal	journal	NOUN
ijtc-1663	9	4	of	of	ADP
ijtc-1663	9	5	tax	tax	NOUN
ijtc-1663	9	6	and	and	CCONJ
ijtc-1663	9	7	accounting	accounting	NOUN
ijtc-1663	9	8	,	,	PUNCT
ijtc-1663	9	9	5(3	5(3	NUM
ijtc-1663	9	10	)	)	PUNCT
ijtc-1663	9	11	,	,	PUNCT
ijtc-1663	9	12	844	844	NUM
ijtc-1663	9	13	855	855	NUM
ijtc-1663	9	14	.	.	PUNCT
ijtc-1663	10	1	https://doi.org/10.61194/ijtc.v5i3.1663	https://doi.org/10.61194/ijtc.v5i3.1663	PROPN
ijtc-1663	10	2	abstract	abstract	ADJ
ijtc-1663	10	3	:	:	PUNCT
ijtc-1663	10	4	clear	clear	ADJ
ijtc-1663	10	5	and	and	CCONJ
ijtc-1663	10	6	well	well	ADV
ijtc-1663	10	7	-	-	PUNCT
ijtc-1663	10	8	defined	define	VERB
ijtc-1663	10	9	policies	policy	NOUN
ijtc-1663	10	10	regarding	regard	VERB
ijtc-1663	10	11	working	work	VERB
ijtc-1663	10	12	capital	capital	NOUN
ijtc-1663	10	13	management	management	NOUN
ijtc-1663	10	14	are	be	AUX
ijtc-1663	10	15	imperative	imperative	ADJ
ijtc-1663	10	16	for	for	ADP
ijtc-1663	10	17	organizations	organization	NOUN
ijtc-1663	10	18	.	.	PUNCT
ijtc-1663	11	1	the	the	DET
ijtc-1663	11	2	efficient	efficient	ADJ
ijtc-1663	11	3	management	management	NOUN
ijtc-1663	11	4	of	of	ADP
ijtc-1663	11	5	working	work	VERB
ijtc-1663	11	6	capital	capital	NOUN
ijtc-1663	11	7	not	not	PART
ijtc-1663	11	8	only	only	ADV
ijtc-1663	11	9	enhances	enhance	VERB
ijtc-1663	11	10	a	a	DET
ijtc-1663	11	11	bank	bank	NOUN
ijtc-1663	11	12	's	's	PART
ijtc-1663	11	13	financial	financial	ADJ
ijtc-1663	11	14	performance	performance	NOUN
ijtc-1663	11	15	but	but	CCONJ
ijtc-1663	11	16	also	also	ADV
ijtc-1663	11	17	fosters	foster	VERB
ijtc-1663	11	18	customer	customer	NOUN
ijtc-1663	11	19	confidence	confidence	NOUN
ijtc-1663	11	20	,	,	PUNCT
ijtc-1663	11	21	facilitates	facilitate	VERB
ijtc-1663	11	22	the	the	DET
ijtc-1663	11	23	payment	payment	NOUN
ijtc-1663	11	24	of	of	ADP
ijtc-1663	11	25	shortterm	shortterm	PROPN
ijtc-1663	11	26	debts	debt	NOUN
ijtc-1663	11	27	,	,	PUNCT
ijtc-1663	11	28	and	and	CCONJ
ijtc-1663	11	29	contributes	contribute	VERB
ijtc-1663	11	30	to	to	ADP
ijtc-1663	11	31	sectoral	sectoral	ADJ
ijtc-1663	11	32	growth	growth	NOUN
ijtc-1663	11	33	and	and	CCONJ
ijtc-1663	11	34	national	national	ADJ
ijtc-1663	11	35	development	development	NOUN
ijtc-1663	11	36	the	the	DET
ijtc-1663	11	37	paper	paper	NOUN
ijtc-1663	11	38	examines	examine	VERB
ijtc-1663	11	39	the	the	DET
ijtc-1663	11	40	impact	impact	NOUN
ijtc-1663	11	41	of	of	ADP
ijtc-1663	11	42	working	work	VERB
ijtc-1663	11	43	capital	capital	NOUN
ijtc-1663	11	44	management	management	NOUN
ijtc-1663	11	45	on	on	ADP
ijtc-1663	11	46	the	the	DET
ijtc-1663	11	47	financial	financial	ADJ
ijtc-1663	11	48	performance	performance	NOUN
ijtc-1663	11	49	of	of	ADP
ijtc-1663	11	50	listed	list	VERB
ijtc-1663	11	51	deposit	deposit	NOUN
ijtc-1663	11	52	money	money	NOUN
ijtc-1663	11	53	banks	bank	NOUN
ijtc-1663	11	54	in	in	ADP
ijtc-1663	11	55	nigeria	nigeria	PROPN
ijtc-1663	11	56	.	.	PUNCT
ijtc-1663	12	1	to	to	PART
ijtc-1663	12	2	establish	establish	VERB
ijtc-1663	12	3	the	the	DET
ijtc-1663	12	4	aim	aim	NOUN
ijtc-1663	12	5	,	,	PUNCT
ijtc-1663	12	6	the	the	DET
ijtc-1663	12	7	paper	paper	NOUN
ijtc-1663	12	8	applies	apply	VERB
ijtc-1663	12	9	the	the	DET
ijtc-1663	12	10	panel	panel	NOUN
ijtc-1663	12	11	generalized	generalize	VERB
ijtc-1663	12	12	method	method	NOUN
ijtc-1663	12	13	of	of	ADP
ijtc-1663	12	14	moments	moment	NOUN
ijtc-1663	12	15	on	on	ADP
ijtc-1663	12	16	published	publish	VERB
ijtc-1663	12	17	data	datum	NOUN
ijtc-1663	12	18	of	of	ADP
ijtc-1663	12	19	deposit	deposit	NOUN
ijtc-1663	12	20	money	money	NOUN
ijtc-1663	12	21	banks	bank	NOUN
ijtc-1663	12	22	in	in	ADP
ijtc-1663	12	23	nigeria	nigeria	PROPN
ijtc-1663	12	24	from	from	ADP
ijtc-1663	12	25	2012	2012	NUM
ijtc-1663	12	26	to	to	ADP
ijtc-1663	12	27	2022	2022	NUM
ijtc-1663	12	28	.	.	PUNCT
ijtc-1663	13	1	the	the	DET
ijtc-1663	13	2	study	study	NOUN
ijtc-1663	13	3	uses	use	VERB
ijtc-1663	13	4	variables	variable	NOUN
ijtc-1663	13	5	such	such	ADJ
ijtc-1663	13	6	as	as	ADP
ijtc-1663	13	7	working	working	NOUN
ijtc-1663	13	8	capital	capital	NOUN
ijtc-1663	13	9	,	,	PUNCT
ijtc-1663	13	10	gross	gross	ADJ
ijtc-1663	13	11	operating	operating	NOUN
ijtc-1663	13	12	profit	profit	NOUN
ijtc-1663	13	13	,	,	PUNCT
ijtc-1663	13	14	and	and	CCONJ
ijtc-1663	13	15	cash	cash	NOUN
ijtc-1663	13	16	conversion	conversion	NOUN
ijtc-1663	13	17	cycle	cycle	NOUN
ijtc-1663	13	18	,	,	PUNCT
ijtc-1663	13	19	as	as	ADP
ijtc-1663	13	20	components	component	NOUN
ijtc-1663	13	21	of	of	ADP
ijtc-1663	13	22	working	work	VERB
ijtc-1663	13	23	capital	capital	NOUN
ijtc-1663	13	24	management	management	NOUN
ijtc-1663	13	25	and	and	CCONJ
ijtc-1663	13	26	return	return	VERB
ijtc-1663	13	27	on	on	ADP
ijtc-1663	13	28	assets	asset	NOUN
ijtc-1663	13	29	to	to	PART
ijtc-1663	13	30	represent	represent	VERB
ijtc-1663	13	31	financial	financial	ADJ
ijtc-1663	13	32	performance	performance	NOUN
ijtc-1663	13	33	.	.	PUNCT
ijtc-1663	14	1	the	the	DET
ijtc-1663	14	2	outcome	outcome	NOUN
ijtc-1663	14	3	shows	show	VERB
ijtc-1663	14	4	a	a	DET
ijtc-1663	14	5	positive	positive	ADJ
ijtc-1663	14	6	and	and	CCONJ
ijtc-1663	14	7	significant	significant	ADJ
ijtc-1663	14	8	relationship	relationship	NOUN
ijtc-1663	14	9	between	between	ADP
ijtc-1663	14	10	effective	effective	ADJ
ijtc-1663	14	11	working	work	VERB
ijtc-1663	14	12	capital	capital	NOUN
ijtc-1663	14	13	management	management	NOUN
ijtc-1663	14	14	and	and	CCONJ
ijtc-1663	14	15	financial	financial	ADJ
ijtc-1663	14	16	performance	performance	NOUN
ijtc-1663	14	17	.	.	PUNCT
ijtc-1663	15	1	the	the	DET
ijtc-1663	15	2	gross	gross	ADJ
ijtc-1663	15	3	operating	operating	NOUN
ijtc-1663	15	4	profit	profit	NOUN
ijtc-1663	15	5	was	be	AUX
ijtc-1663	15	6	found	find	VERB
ijtc-1663	15	7	to	to	PART
ijtc-1663	15	8	have	have	VERB
ijtc-1663	15	9	a	a	DET
ijtc-1663	15	10	positive	positive	ADJ
ijtc-1663	15	11	and	and	CCONJ
ijtc-1663	15	12	significant	significant	ADJ
ijtc-1663	15	13	impact	impact	NOUN
ijtc-1663	15	14	on	on	ADP
ijtc-1663	15	15	the	the	DET
ijtc-1663	15	16	financial	financial	ADJ
ijtc-1663	15	17	performance	performance	NOUN
ijtc-1663	15	18	of	of	ADP
ijtc-1663	15	19	the	the	DET
ijtc-1663	15	20	banks	bank	NOUN
ijtc-1663	15	21	.	.	PUNCT
ijtc-1663	16	1	the	the	DET
ijtc-1663	16	2	paper	paper	NOUN
ijtc-1663	16	3	identifies	identify	VERB
ijtc-1663	16	4	a	a	DET
ijtc-1663	16	5	negative	negative	ADJ
ijtc-1663	16	6	but	but	CCONJ
ijtc-1663	16	7	significant	significant	ADJ
ijtc-1663	16	8	relationship	relationship	NOUN
ijtc-1663	16	9	between	between	ADP
ijtc-1663	16	10	the	the	DET
ijtc-1663	16	11	cash	cash	NOUN
ijtc-1663	16	12	conversion	conversion	NOUN
ijtc-1663	16	13	cycle	cycle	NOUN
ijtc-1663	16	14	and	and	CCONJ
ijtc-1663	16	15	financial	financial	ADJ
ijtc-1663	16	16	performance	performance	NOUN
ijtc-1663	16	17	.	.	PUNCT
ijtc-1663	17	1	lastly	lastly	ADV
ijtc-1663	17	2	,	,	PUNCT
ijtc-1663	17	3	the	the	DET
ijtc-1663	17	4	macroeconomic	macroeconomic	ADJ
ijtc-1663	17	5	factors	factor	NOUN
ijtc-1663	17	6	,	,	PUNCT
ijtc-1663	17	7	such	such	ADJ
ijtc-1663	17	8	as	as	ADP
ijtc-1663	17	9	inflation	inflation	NOUN
ijtc-1663	17	10	rates	rate	NOUN
ijtc-1663	17	11	,	,	PUNCT
ijtc-1663	17	12	and	and	CCONJ
ijtc-1663	17	13	interest	interest	NOUN
ijtc-1663	17	14	rates	rate	NOUN
ijtc-1663	17	15	,	,	PUNCT
ijtc-1663	17	16	were	be	AUX
ijtc-1663	17	17	found	find	VERB
ijtc-1663	17	18	to	to	PART
ijtc-1663	17	19	have	have	VERB
ijtc-1663	17	20	a	a	DET
ijtc-1663	17	21	significant	significant	ADJ
ijtc-1663	17	22	impact	impact	NOUN
ijtc-1663	17	23	on	on	ADP
ijtc-1663	17	24	the	the	DET
ijtc-1663	17	25	financial	financial	ADJ
ijtc-1663	17	26	performance	performance	NOUN
ijtc-1663	17	27	of	of	ADP
ijtc-1663	17	28	the	the	DET
ijtc-1663	17	29	banks	bank	NOUN
ijtc-1663	17	30	.	.	PUNCT
ijtc-1663	18	1	the	the	DET
ijtc-1663	18	2	study	study	NOUN
ijtc-1663	18	3	highlights	highlight	VERB
ijtc-1663	18	4	the	the	DET
ijtc-1663	18	5	importance	importance	NOUN
ijtc-1663	18	6	of	of	ADP
ijtc-1663	18	7	effective	effective	ADJ
ijtc-1663	18	8	working	work	VERB
ijtc-1663	18	9	capital	capital	NOUN
ijtc-1663	18	10	management	management	NOUN
ijtc-1663	18	11	,	,	PUNCT
ijtc-1663	18	12	and	and	CCONJ
ijtc-1663	18	13	strategic	strategic	ADJ
ijtc-1663	18	14	responsiveness	responsiveness	NOUN
ijtc-1663	18	15	to	to	ADP
ijtc-1663	18	16	macroeconomic	macroeconomic	ADJ
ijtc-1663	18	17	conditions	condition	NOUN
ijtc-1663	18	18	for	for	ADP
ijtc-1663	18	19	the	the	DET
ijtc-1663	18	20	financial	financial	ADJ
ijtc-1663	18	21	success	success	NOUN
ijtc-1663	18	22	of	of	ADP
ijtc-1663	18	23	listed	list	VERB
ijtc-1663	18	24	deposit	deposit	NOUN
ijtc-1663	18	25	money	money	NOUN
ijtc-1663	18	26	banks	bank	NOUN
ijtc-1663	18	27	in	in	ADP
ijtc-1663	18	28	nigeria	nigeria	PROPN
ijtc-1663	18	29	.	.	PUNCT
ijtc-1663	19	1	the	the	DET
ijtc-1663	19	2	paper	paper	NOUN
ijtc-1663	19	3	offers	offer	VERB
ijtc-1663	19	4	,	,	PUNCT
ijtc-1663	19	5	amongst	amongst	ADP
ijtc-1663	19	6	others	other	NOUN
ijtc-1663	19	7	,	,	PUNCT
ijtc-1663	19	8	that	that	SCONJ
ijtc-1663	19	9	there	there	PRON
ijtc-1663	19	10	should	should	AUX
ijtc-1663	19	11	be	be	AUX
ijtc-1663	19	12	regular	regular	ADJ
ijtc-1663	19	13	assessments	assessment	NOUN
ijtc-1663	19	14	of	of	ADP
ijtc-1663	19	15	financial	financial	ADJ
ijtc-1663	19	16	performance	performance	NOUN
ijtc-1663	19	17	and	and	CCONJ
ijtc-1663	19	18	internal	internal	ADJ
ijtc-1663	19	19	processes	process	NOUN
ijtc-1663	19	20	are	be	AUX
ijtc-1663	19	21	essential	essential	ADJ
ijtc-1663	19	22	to	to	PART
ijtc-1663	19	23	identify	identify	VERB
ijtc-1663	19	24	areas	area	NOUN
ijtc-1663	19	25	of	of	ADP
ijtc-1663	19	26	improvement	improvement	NOUN
ijtc-1663	19	27	and	and	CCONJ
ijtc-1663	19	28	ensure	ensure	VERB
ijtc-1663	19	29	adherence	adherence	NOUN
ijtc-1663	19	30	to	to	ADP
ijtc-1663	19	31	best	good	ADJ
ijtc-1663	19	32	practices	practice	NOUN
ijtc-1663	19	33	in	in	ADP
ijtc-1663	19	34	working	work	VERB
ijtc-1663	19	35	capital	capital	NOUN
ijtc-1663	19	36	management	management	NOUN
ijtc-1663	19	37	.	.	PUNCT
ijtc-1663	20	1	keywords	keyword	NOUN
ijtc-1663	20	2	:	:	PUNCT
ijtc-1663	20	3	working	work	VERB
ijtc-1663	20	4	capital	capital	NOUN
ijtc-1663	20	5	,	,	PUNCT
ijtc-1663	20	6	gross	gross	ADJ
ijtc-1663	20	7	operating	operating	NOUN
ijtc-1663	20	8	profit	profit	NOUN
ijtc-1663	20	9	,	,	PUNCT
ijtc-1663	20	10	cash	cash	NOUN
ijtc-1663	20	11	conversion	conversion	NOUN
ijtc-1663	20	12	cycle	cycle	NOUN
ijtc-1663	20	13	,	,	PUNCT
ijtc-1663	20	14	macroeconomic	macroeconomic	ADJ
ijtc-1663	20	15	factors	factor	NOUN
ijtc-1663	20	16	,	,	PUNCT
ijtc-1663	20	17	return	return	VERB
ijtc-1663	20	18	on	on	ADP
ijtc-1663	20	19	assets	asset	NOUN
ijtc-1663	20	20	.	.	PUNCT
ijtc-1663	21	1	this	this	PRON
ijtc-1663	21	2	is	be	AUX
ijtc-1663	21	3	an	an	DET
ijtc-1663	21	4	open	open	ADJ
ijtc-1663	21	5	-	-	PUNCT
ijtc-1663	21	6	access	access	NOUN
ijtc-1663	21	7	article	article	NOUN
ijtc-1663	21	8	under	under	ADP
ijtc-1663	21	9	the	the	DET
ijtc-1663	21	10	cc	cc	NOUN
ijtc-1663	21	11	-	-	PUNCT
ijtc-1663	21	12	by	by	ADP
ijtc-1663	21	13	4	4	NUM
ijtc-1663	21	14	.	.	NOUN
ijtc-1663	21	15	0	0	NUM
ijtc-1663	21	16	license	license	PROPN
ijtc-1663	21	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	21	18	mailto	mailto	NOUN
ijtc-1663	21	19	:	:	PUNCT
ijtc-1663	21	20	gbadebo.adedejidaniel@gmail.com1	gbadebo.adedejidaniel@gmail.com1	PROPN
ijtc-1663	21	21	https://doi.org/10.61194/ijtc.v5i3.1663	https://doi.org/10.61194/ijtc.v5i3.1663	PROPN
ijtc-1663	21	22	working	work	VERB
ijtc-1663	21	23	capital	capital	NOUN
ijtc-1663	21	24	management	management	NOUN
ijtc-1663	21	25	and	and	CCONJ
ijtc-1663	21	26	financial	financial	ADJ
ijtc-1663	21	27	performance	performance	NOUN
ijtc-1663	21	28	:	:	PUNCT
ijtc-1663	21	29	evidence	evidence	NOUN
ijtc-1663	21	30	from	from	ADP
ijtc-1663	21	31	deposit	deposit	NOUN
ijtc-1663	21	32	money	money	NOUN
ijtc-1663	21	33	banks	bank	NOUN
ijtc-1663	21	34	in	in	ADP
ijtc-1663	21	35	nigeria	nigeria	PROPN
ijtc-1663	21	36	gbadebo	gbadebo	PROPN
ijtc-1663	21	37	845	845	NUM
ijtc-1663	21	38	|	|	ADV
ijtc-1663	21	39	ilomata	ilomata	PROPN
ijtc-1663	21	40	international	international	ADJ
ijtc-1663	21	41	journal	journal	NOUN
ijtc-1663	21	42	of	of	ADP
ijtc-1663	21	43	tax	tax	PROPN
ijtc-1663	21	44	&	&	CCONJ
ijtc-1663	21	45	accounting	accounting	PROPN
ijtc-1663	21	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	21	47	introduction	introduction	NOUN
ijtc-1663	21	48	clear	clear	ADJ
ijtc-1663	21	49	and	and	CCONJ
ijtc-1663	21	50	well	well	ADV
ijtc-1663	21	51	-	-	PUNCT
ijtc-1663	21	52	defined	define	VERB
ijtc-1663	21	53	policies	policy	NOUN
ijtc-1663	21	54	regarding	regard	VERB
ijtc-1663	21	55	working	work	VERB
ijtc-1663	21	56	capital	capital	NOUN
ijtc-1663	21	57	management	management	NOUN
ijtc-1663	21	58	are	be	AUX
ijtc-1663	21	59	imperative	imperative	ADJ
ijtc-1663	21	60	for	for	ADP
ijtc-1663	21	61	organizations	organization	NOUN
ijtc-1663	21	62	.	.	PUNCT
ijtc-1663	22	1	working	work	VERB
ijtc-1663	22	2	capital	capital	NOUN
ijtc-1663	22	3	,	,	PUNCT
ijtc-1663	22	4	defined	define	VERB
ijtc-1663	22	5	as	as	ADP
ijtc-1663	22	6	the	the	DET
ijtc-1663	22	7	variance	variance	NOUN
ijtc-1663	22	8	between	between	ADP
ijtc-1663	22	9	current	current	ADJ
ijtc-1663	22	10	assets	asset	NOUN
ijtc-1663	22	11	and	and	CCONJ
ijtc-1663	22	12	liabilities	liability	NOUN
ijtc-1663	22	13	,	,	PUNCT
ijtc-1663	22	14	serves	serve	VERB
ijtc-1663	22	15	as	as	ADP
ijtc-1663	22	16	a	a	DET
ijtc-1663	22	17	measure	measure	NOUN
ijtc-1663	22	18	of	of	ADP
ijtc-1663	22	19	a	a	DET
ijtc-1663	22	20	financial	financial	ADJ
ijtc-1663	22	21	institution	institution	NOUN
ijtc-1663	22	22	's	's	PART
ijtc-1663	22	23	health	health	NOUN
ijtc-1663	22	24	,	,	PUNCT
ijtc-1663	22	25	meeting	meet	VERB
ijtc-1663	22	26	short	short	ADJ
ijtc-1663	22	27	-	-	PUNCT
ijtc-1663	22	28	term	term	NOUN
ijtc-1663	22	29	financial	financial	ADJ
ijtc-1663	22	30	obligations	obligation	NOUN
ijtc-1663	22	31	and	and	CCONJ
ijtc-1663	22	32	ensuring	ensure	VERB
ijtc-1663	22	33	operational	operational	ADJ
ijtc-1663	22	34	liquidity	liquidity	NOUN
ijtc-1663	22	35	daily	daily	NOUN
ijtc-1663	22	36	(	(	PUNCT
ijtc-1663	22	37	oloye	oloye	PROPN
ijtc-1663	22	38	&	&	CCONJ
ijtc-1663	22	39	osuma	osuma	PROPN
ijtc-1663	22	40	,	,	PUNCT
ijtc-1663	22	41	2015	2015	NUM
ijtc-1663	22	42	)	)	PUNCT
ijtc-1663	22	43	.	.	PUNCT
ijtc-1663	23	1	the	the	DET
ijtc-1663	23	2	efficient	efficient	ADJ
ijtc-1663	23	3	management	management	NOUN
ijtc-1663	23	4	of	of	ADP
ijtc-1663	23	5	working	work	VERB
ijtc-1663	23	6	capital	capital	NOUN
ijtc-1663	23	7	not	not	PART
ijtc-1663	23	8	only	only	ADV
ijtc-1663	23	9	enhances	enhance	VERB
ijtc-1663	23	10	a	a	DET
ijtc-1663	23	11	bank	bank	NOUN
ijtc-1663	23	12	's	's	PART
ijtc-1663	23	13	financial	financial	ADJ
ijtc-1663	23	14	performance	performance	NOUN
ijtc-1663	23	15	but	but	CCONJ
ijtc-1663	23	16	also	also	ADV
ijtc-1663	23	17	fosters	foster	VERB
ijtc-1663	23	18	customer	customer	NOUN
ijtc-1663	23	19	confidence	confidence	NOUN
ijtc-1663	23	20	,	,	PUNCT
ijtc-1663	23	21	facilitates	facilitate	VERB
ijtc-1663	23	22	the	the	DET
ijtc-1663	23	23	payment	payment	NOUN
ijtc-1663	23	24	of	of	ADP
ijtc-1663	23	25	short	short	ADJ
ijtc-1663	23	26	-	-	PUNCT
ijtc-1663	23	27	term	term	NOUN
ijtc-1663	23	28	debts	debt	NOUN
ijtc-1663	23	29	,	,	PUNCT
ijtc-1663	23	30	and	and	CCONJ
ijtc-1663	23	31	contributes	contribute	VERB
ijtc-1663	23	32	to	to	ADP
ijtc-1663	23	33	sectoral	sectoral	ADJ
ijtc-1663	23	34	growth	growth	NOUN
ijtc-1663	23	35	and	and	CCONJ
ijtc-1663	23	36	national	national	ADJ
ijtc-1663	23	37	development	development	NOUN
ijtc-1663	23	38	(	(	PUNCT
ijtc-1663	23	39	hoque	hoque	NOUN
ijtc-1663	23	40	et	et	PROPN
ijtc-1663	23	41	al	al	PROPN
ijtc-1663	23	42	.	.	PROPN
ijtc-1663	23	43	,	,	PUNCT
ijtc-1663	23	44	2015	2015	NUM
ijtc-1663	23	45	)	)	PUNCT
ijtc-1663	23	46	.	.	PUNCT
ijtc-1663	24	1	in	in	ADP
ijtc-1663	24	2	contrast	contrast	NOUN
ijtc-1663	24	3	,	,	PUNCT
ijtc-1663	24	4	inadequate	inadequate	ADJ
ijtc-1663	24	5	working	work	VERB
ijtc-1663	24	6	capital	capital	NOUN
ijtc-1663	24	7	management	management	NOUN
ijtc-1663	24	8	can	can	AUX
ijtc-1663	24	9	diminish	diminish	VERB
ijtc-1663	24	10	profitability	profitability	NOUN
ijtc-1663	24	11	,	,	PUNCT
ijtc-1663	24	12	precipitate	precipitate	VERB
ijtc-1663	24	13	financial	financial	ADJ
ijtc-1663	24	14	crises	crisis	NOUN
ijtc-1663	24	15	,	,	PUNCT
ijtc-1663	24	16	and	and	CCONJ
ijtc-1663	24	17	undermine	undermine	VERB
ijtc-1663	24	18	the	the	DET
ijtc-1663	24	19	overall	overall	ADJ
ijtc-1663	24	20	efficiency	efficiency	NOUN
ijtc-1663	24	21	of	of	ADP
ijtc-1663	24	22	operations	operation	NOUN
ijtc-1663	24	23	(	(	PUNCT
ijtc-1663	24	24	yahaya	yahaya	PROPN
ijtc-1663	24	25	&	&	CCONJ
ijtc-1663	24	26	bala	bala	PROPN
ijtc-1663	24	27	,	,	PUNCT
ijtc-1663	24	28	2015	2015	NUM
ijtc-1663	24	29	)	)	PUNCT
ijtc-1663	24	30	.	.	PUNCT
ijtc-1663	25	1	while	while	SCONJ
ijtc-1663	25	2	profitability	profitability	NOUN
ijtc-1663	25	3	traditionally	traditionally	ADV
ijtc-1663	25	4	serves	serve	VERB
ijtc-1663	25	5	as	as	ADP
ijtc-1663	25	6	a	a	DET
ijtc-1663	25	7	metric	metric	NOUN
ijtc-1663	25	8	for	for	ADP
ijtc-1663	25	9	assessing	assess	VERB
ijtc-1663	25	10	operational	operational	ADJ
ijtc-1663	25	11	efficiency	efficiency	NOUN
ijtc-1663	25	12	,	,	PUNCT
ijtc-1663	25	13	the	the	DET
ijtc-1663	25	14	significance	significance	NOUN
ijtc-1663	25	15	of	of	ADP
ijtc-1663	25	16	working	work	VERB
ijtc-1663	25	17	capital	capital	NOUN
ijtc-1663	25	18	management	management	NOUN
ijtc-1663	25	19	in	in	ADP
ijtc-1663	25	20	bank	bank	NOUN
ijtc-1663	25	21	performance	performance	NOUN
ijtc-1663	25	22	has	have	AUX
ijtc-1663	25	23	sometimes	sometimes	ADV
ijtc-1663	25	24	been	be	AUX
ijtc-1663	25	25	overlooked	overlook	VERB
ijtc-1663	25	26	(	(	PUNCT
ijtc-1663	25	27	umoren	umoren	PROPN
ijtc-1663	25	28	&	&	CCONJ
ijtc-1663	25	29	udo	udo	PROPN
ijtc-1663	25	30	,	,	PUNCT
ijtc-1663	25	31	2015	2015	NUM
ijtc-1663	25	32	)	)	PUNCT
ijtc-1663	25	33	.	.	PUNCT
ijtc-1663	26	1	effective	effective	ADJ
ijtc-1663	26	2	liquidity	liquidity	NOUN
ijtc-1663	26	3	management	management	NOUN
ijtc-1663	26	4	is	be	AUX
ijtc-1663	26	5	a	a	DET
ijtc-1663	26	6	pivotal	pivotal	ADJ
ijtc-1663	26	7	concern	concern	NOUN
ijtc-1663	26	8	for	for	ADP
ijtc-1663	26	9	organizations	organization	NOUN
ijtc-1663	26	10	as	as	SCONJ
ijtc-1663	26	11	it	it	PRON
ijtc-1663	26	12	directly	directly	ADV
ijtc-1663	26	13	impacts	impact	VERB
ijtc-1663	26	14	their	their	PRON
ijtc-1663	26	15	daily	daily	ADJ
ijtc-1663	26	16	operations	operation	NOUN
ijtc-1663	26	17	.	.	PUNCT
ijtc-1663	27	1	it	it	PRON
ijtc-1663	27	2	entails	entail	VERB
ijtc-1663	27	3	maintaining	maintain	VERB
ijtc-1663	27	4	a	a	DET
ijtc-1663	27	5	surplus	surplus	NOUN
ijtc-1663	27	6	of	of	ADP
ijtc-1663	27	7	current	current	ADJ
ijtc-1663	27	8	assets	asset	NOUN
ijtc-1663	27	9	over	over	ADP
ijtc-1663	27	10	liabilities	liability	NOUN
ijtc-1663	27	11	to	to	PART
ijtc-1663	27	12	ensure	ensure	VERB
ijtc-1663	27	13	a	a	DET
ijtc-1663	27	14	favorable	favorable	ADJ
ijtc-1663	27	15	current	current	ADJ
ijtc-1663	27	16	ratio	ratio	NOUN
ijtc-1663	27	17	,	,	PUNCT
ijtc-1663	27	18	which	which	PRON
ijtc-1663	27	19	is	be	AUX
ijtc-1663	27	20	integral	integral	ADJ
ijtc-1663	27	21	to	to	ADP
ijtc-1663	27	22	overall	overall	ADJ
ijtc-1663	27	23	liquidity	liquidity	NOUN
ijtc-1663	27	24	(	(	PUNCT
ijtc-1663	27	25	alshubiri	alshubiri	ADV
ijtc-1663	27	26	,	,	PUNCT
ijtc-1663	27	27	2011	2011	NUM
ijtc-1663	27	28	)	)	PUNCT
ijtc-1663	27	29	&	&	CCONJ
ijtc-1663	27	30	padachi	padachi	PROPN
ijtc-1663	27	31	et	et	PROPN
ijtc-1663	27	32	al	al	PROPN
ijtc-1663	27	33	.	.	PROPN
ijtc-1663	27	34	,	,	PUNCT
ijtc-1663	27	35	2012	2012	NUM
ijtc-1663	27	36	)	)	PUNCT
ijtc-1663	27	37	.	.	PUNCT
ijtc-1663	28	1	working	work	VERB
ijtc-1663	28	2	capital	capital	NOUN
ijtc-1663	28	3	management	management	NOUN
ijtc-1663	28	4	ensures	ensure	VERB
ijtc-1663	28	5	the	the	DET
ijtc-1663	28	6	availability	availability	NOUN
ijtc-1663	28	7	of	of	ADP
ijtc-1663	28	8	liquidity	liquidity	NOUN
ijtc-1663	28	9	to	to	PART
ijtc-1663	28	10	sustain	sustain	VERB
ijtc-1663	28	11	efficient	efficient	ADJ
ijtc-1663	28	12	functioning	functioning	NOUN
ijtc-1663	28	13	(	(	PUNCT
ijtc-1663	28	14	gupta	gupta	PROPN
ijtc-1663	28	15	,	,	PUNCT
ijtc-1663	28	16	2018	2018	NUM
ijtc-1663	28	17	)	)	PUNCT
ijtc-1663	28	18	.	.	PUNCT
ijtc-1663	29	1	gitman	gitman	NOUN
ijtc-1663	29	2	(	(	PUNCT
ijtc-1663	29	3	2019	2019	NUM
ijtc-1663	29	4	)	)	PUNCT
ijtc-1663	29	5	notes	note	VERB
ijtc-1663	29	6	that	that	SCONJ
ijtc-1663	29	7	working	work	VERB
ijtc-1663	29	8	capital	capital	NOUN
ijtc-1663	29	9	management	management	NOUN
ijtc-1663	29	10	entails	entail	VERB
ijtc-1663	29	11	overseeing	oversee	VERB
ijtc-1663	29	12	current	current	ADJ
ijtc-1663	29	13	assets	asset	NOUN
ijtc-1663	29	14	and	and	CCONJ
ijtc-1663	29	15	liabilities	liability	NOUN
ijtc-1663	29	16	to	to	PART
ijtc-1663	29	17	fulfill	fulfill	VERB
ijtc-1663	29	18	short	short	ADJ
ijtc-1663	29	19	-	-	PUNCT
ijtc-1663	29	20	term	term	NOUN
ijtc-1663	29	21	financial	financial	ADJ
ijtc-1663	29	22	obligations	obligation	NOUN
ijtc-1663	29	23	and	and	CCONJ
ijtc-1663	29	24	mitigate	mitigate	VERB
ijtc-1663	29	25	the	the	DET
ijtc-1663	29	26	risk	risk	NOUN
ijtc-1663	29	27	of	of	ADP
ijtc-1663	29	28	bankruptcy	bankruptcy	NOUN
ijtc-1663	29	29	associated	associate	VERB
ijtc-1663	29	30	with	with	ADP
ijtc-1663	29	31	excessive	excessive	ADJ
ijtc-1663	29	32	short	short	ADJ
ijtc-1663	29	33	-	-	PUNCT
ijtc-1663	29	34	term	term	NOUN
ijtc-1663	29	35	liabilities	liability	NOUN
ijtc-1663	29	36	.	.	PUNCT
ijtc-1663	30	1	the	the	DET
ijtc-1663	30	2	core	core	NOUN
ijtc-1663	30	3	aim	aim	NOUN
ijtc-1663	30	4	of	of	ADP
ijtc-1663	30	5	working	work	VERB
ijtc-1663	30	6	capital	capital	NOUN
ijtc-1663	30	7	management	management	NOUN
ijtc-1663	30	8	is	be	AUX
ijtc-1663	30	9	to	to	PART
ijtc-1663	30	10	optimize	optimize	VERB
ijtc-1663	30	11	the	the	DET
ijtc-1663	30	12	balance	balance	NOUN
ijtc-1663	30	13	between	between	ADP
ijtc-1663	30	14	current	current	ADJ
ijtc-1663	30	15	assets	asset	NOUN
ijtc-1663	30	16	and	and	CCONJ
ijtc-1663	30	17	liabilities	liability	NOUN
ijtc-1663	30	18	,	,	PUNCT
ijtc-1663	30	19	resulting	result	VERB
ijtc-1663	30	20	in	in	ADP
ijtc-1663	30	21	a	a	DET
ijtc-1663	30	22	favorable	favorable	ADJ
ijtc-1663	30	23	level	level	NOUN
ijtc-1663	30	24	of	of	ADP
ijtc-1663	30	25	net	net	ADJ
ijtc-1663	30	26	working	working	NOUN
ijtc-1663	30	27	capital	capital	NOUN
ijtc-1663	30	28	(	(	PUNCT
ijtc-1663	30	29	smith	smith	PROPN
ijtc-1663	30	30	,	,	PUNCT
ijtc-1663	30	31	2019	2019	NUM
ijtc-1663	30	32	)	)	PUNCT
ijtc-1663	30	33	.	.	PUNCT
ijtc-1663	31	1	there	there	PRON
ijtc-1663	31	2	has	have	AUX
ijtc-1663	31	3	been	be	AUX
ijtc-1663	31	4	considerable	considerable	ADJ
ijtc-1663	31	5	academic	academic	ADJ
ijtc-1663	31	6	interest	interest	NOUN
ijtc-1663	31	7	in	in	ADP
ijtc-1663	31	8	exploring	explore	VERB
ijtc-1663	31	9	the	the	DET
ijtc-1663	31	10	interplay	interplay	NOUN
ijtc-1663	31	11	between	between	ADP
ijtc-1663	31	12	working	work	VERB
ijtc-1663	31	13	capital	capital	NOUN
ijtc-1663	31	14	,	,	PUNCT
ijtc-1663	31	15	capital	capital	NOUN
ijtc-1663	31	16	structure	structure	NOUN
ijtc-1663	31	17	,	,	PUNCT
ijtc-1663	31	18	and	and	CCONJ
ijtc-1663	31	19	financial	financial	ADJ
ijtc-1663	31	20	performance	performance	NOUN
ijtc-1663	31	21	,	,	PUNCT
ijtc-1663	31	22	zopounidis	zopounidis	PROPN
ijtc-1663	31	23	&	&	CCONJ
ijtc-1663	31	24	doumpos	doumpos	PROPN
ijtc-1663	31	25	(	(	PUNCT
ijtc-1663	31	26	2018	2018	NUM
ijtc-1663	31	27	)	)	PUNCT
ijtc-1663	31	28	explored	explore	VERB
ijtc-1663	31	29	the	the	DET
ijtc-1663	31	30	use	use	NOUN
ijtc-1663	31	31	of	of	ADP
ijtc-1663	31	32	multi	multi	ADJ
ijtc-1663	31	33	-	-	ADJ
ijtc-1663	31	34	criteria	criteria	ADJ
ijtc-1663	31	35	decision	decision	NOUN
ijtc-1663	31	36	aid	aid	NOUN
ijtc-1663	31	37	(	(	PUNCT
ijtc-1663	31	38	mcda	mcda	NOUN
ijtc-1663	31	39	)	)	PUNCT
ijtc-1663	31	40	methods	method	NOUN
ijtc-1663	31	41	in	in	ADP
ijtc-1663	31	42	financial	financial	ADJ
ijtc-1663	31	43	decision	decision	NOUN
ijtc-1663	31	44	-	-	PUNCT
ijtc-1663	31	45	making	make	VERB
ijtc-1663	31	46	processes	process	NOUN
ijtc-1663	31	47	,	,	PUNCT
ijtc-1663	31	48	considering	consider	VERB
ijtc-1663	31	49	factors	factor	NOUN
ijtc-1663	31	50	such	such	ADJ
ijtc-1663	31	51	as	as	ADP
ijtc-1663	31	52	debt	debt	NOUN
ijtc-1663	31	53	,	,	PUNCT
ijtc-1663	31	54	financial	financial	ADJ
ijtc-1663	31	55	distress	distress	NOUN
ijtc-1663	31	56	,	,	PUNCT
ijtc-1663	31	57	investment	investment	NOUN
ijtc-1663	31	58	,	,	PUNCT
ijtc-1663	31	59	and	and	CCONJ
ijtc-1663	31	60	corporate	corporate	ADJ
ijtc-1663	31	61	performance	performance	NOUN
ijtc-1663	31	62	.	.	PUNCT
ijtc-1663	32	1	es	es	X
ijtc-1663	32	2	calera	calera	PROPN
ijtc-1663	32	3	and	and	CCONJ
ijtc-1663	32	4	herrera	herrera	PROPN
ijtc-1663	32	5	(	(	PUNCT
ijtc-1663	32	6	2020	2020	NUM
ijtc-1663	32	7	)	)	PUNCT
ijtc-1663	32	8	offer	offer	VERB
ijtc-1663	32	9	the	the	DET
ijtc-1663	32	10	significance	significance	NOUN
ijtc-1663	32	11	of	of	ADP
ijtc-1663	32	12	supplier	supplier	NOUN
ijtc-1663	32	13	financing	financing	NOUN
ijtc-1663	32	14	and	and	CCONJ
ijtc-1663	32	15	inventory	inventory	NOUN
ijtc-1663	32	16	management	management	NOUN
ijtc-1663	32	17	in	in	ADP
ijtc-1663	32	18	generating	generate	VERB
ijtc-1663	32	19	economic	economic	ADJ
ijtc-1663	32	20	value	value	NOUN
ijtc-1663	32	21	.	.	PUNCT
ijtc-1663	33	1	rasyid	rasyid	NOUN
ijtc-1663	33	2	(	(	PUNCT
ijtc-1663	33	3	2017	2017	NUM
ijtc-1663	33	4	)	)	PUNCT
ijtc-1663	33	5	and	and	CCONJ
ijtc-1663	33	6	nanda	nanda	ADV
ijtc-1663	33	7	and	and	CCONJ
ijtc-1663	33	8	panda	panda	NOUN
ijtc-1663	33	9	(	(	PUNCT
ijtc-1663	33	10	2018	2018	NUM
ijtc-1663	33	11	)	)	PUNCT
ijtc-1663	33	12	reveal	reveal	VERB
ijtc-1663	33	13	significant	significant	ADJ
ijtc-1663	33	14	links	link	NOUN
ijtc-1663	33	15	between	between	ADP
ijtc-1663	33	16	working	work	VERB
ijtc-1663	33	17	capital	capital	NOUN
ijtc-1663	33	18	policies	policy	NOUN
ijtc-1663	33	19	and	and	CCONJ
ijtc-1663	33	20	performance	performance	NOUN
ijtc-1663	33	21	indicators	indicator	NOUN
ijtc-1663	33	22	.	.	PUNCT
ijtc-1663	34	1	similarly	similarly	ADV
ijtc-1663	34	2	,	,	PUNCT
ijtc-1663	34	3	studies	study	NOUN
ijtc-1663	34	4	by	by	ADP
ijtc-1663	34	5	senan	senan	PROPN
ijtc-1663	34	6	et	et	PROPN
ijtc-1663	34	7	al	al	PROPN
ijtc-1663	34	8	.	.	PROPN
ijtc-1663	34	9	(	(	PUNCT
ijtc-1663	34	10	2021	2021	NUM
ijtc-1663	34	11	)	)	PUNCT
ijtc-1663	34	12	reveal	reveal	VERB
ijtc-1663	34	13	significant	significant	ADJ
ijtc-1663	34	14	associations	association	NOUN
ijtc-1663	34	15	between	between	ADP
ijtc-1663	34	16	working	work	VERB
ijtc-1663	34	17	capital	capital	NOUN
ijtc-1663	34	18	factors	factor	NOUN
ijtc-1663	34	19	and	and	CCONJ
ijtc-1663	34	20	return	return	VERB
ijtc-1663	34	21	on	on	ADP
ijtc-1663	34	22	equity	equity	NOUN
ijtc-1663	34	23	.	.	PUNCT
ijtc-1663	35	1	farhan	farhan	PROPN
ijtc-1663	35	2	et	et	PROPN
ijtc-1663	35	3	al	al	PROPN
ijtc-1663	35	4	.	.	PROPN
ijtc-1663	36	1	(	(	PUNCT
ijtc-1663	36	2	2021	2021	NUM
ijtc-1663	36	3	)	)	PUNCT
ijtc-1663	36	4	,	,	PUNCT
ijtc-1663	36	5	pestonji	pestonji	NOUN
ijtc-1663	36	6	and	and	CCONJ
ijtc-1663	36	7	wichitsathian	wichitsathian	ADJ
ijtc-1663	36	8	(	(	PUNCT
ijtc-1663	36	9	2019	2019	NUM
ijtc-1663	36	10	)	)	PUNCT
ijtc-1663	36	11	,	,	PUNCT
ijtc-1663	36	12	and	and	CCONJ
ijtc-1663	36	13	basyith	basyith	ADP
ijtc-1663	36	14	et	et	PROPN
ijtc-1663	36	15	al	al	PROPN
ijtc-1663	36	16	.	.	PROPN
ijtc-1663	37	1	(	(	PUNCT
ijtc-1663	37	2	2021	2021	NUM
ijtc-1663	37	3	)	)	PUNCT
ijtc-1663	37	4	shows	show	VERB
ijtc-1663	37	5	that	that	SCONJ
ijtc-1663	37	6	working	work	VERB
ijtc-1663	37	7	capital	capital	NOUN
ijtc-1663	37	8	investment	investment	NOUN
ijtc-1663	37	9	has	have	VERB
ijtc-1663	37	10	significance	significance	NOUN
ijtc-1663	37	11	on	on	ADP
ijtc-1663	37	12	financing	financing	NOUN
ijtc-1663	37	13	policies	policy	NOUN
ijtc-1663	37	14	on	on	ADP
ijtc-1663	37	15	profitability	profitability	NOUN
ijtc-1663	37	16	.	.	PUNCT
ijtc-1663	38	1	many	many	ADJ
ijtc-1663	38	2	studies	study	NOUN
ijtc-1663	38	3	centered	center	VERB
ijtc-1663	38	4	on	on	ADP
ijtc-1663	38	5	large	large	ADJ
ijtc-1663	38	6	multinational	multinational	ADJ
ijtc-1663	38	7	corporations	corporation	NOUN
ijtc-1663	38	8	,	,	PUNCT
ijtc-1663	38	9	with	with	ADP
ijtc-1663	38	10	relatively	relatively	ADV
ijtc-1663	38	11	little	little	ADJ
ijtc-1663	38	12	attention	attention	NOUN
ijtc-1663	38	13	given	give	VERB
ijtc-1663	38	14	to	to	ADP
ijtc-1663	38	15	the	the	DET
ijtc-1663	38	16	banking	banking	NOUN
ijtc-1663	38	17	sector	sector	NOUN
ijtc-1663	38	18	.	.	PUNCT
ijtc-1663	39	1	this	this	DET
ijtc-1663	39	2	gap	gap	NOUN
ijtc-1663	39	3	in	in	ADP
ijtc-1663	39	4	the	the	DET
ijtc-1663	39	5	literature	literature	NOUN
ijtc-1663	39	6	is	be	AUX
ijtc-1663	39	7	particularly	particularly	ADV
ijtc-1663	39	8	pronounced	pronounce	VERB
ijtc-1663	39	9	in	in	ADP
ijtc-1663	39	10	the	the	DET
ijtc-1663	39	11	context	context	NOUN
ijtc-1663	39	12	of	of	ADP
ijtc-1663	39	13	nigerian	nigerian	ADJ
ijtc-1663	39	14	banks	bank	NOUN
ijtc-1663	39	15	,	,	PUNCT
ijtc-1663	39	16	which	which	PRON
ijtc-1663	39	17	face	face	VERB
ijtc-1663	39	18	unique	unique	ADJ
ijtc-1663	39	19	challenges	challenge	NOUN
ijtc-1663	39	20	in	in	ADP
ijtc-1663	39	21	a	a	DET
ijtc-1663	39	22	market	market	NOUN
ijtc-1663	39	23	with	with	ADP
ijtc-1663	39	24	low	low	ADJ
ijtc-1663	39	25	financial	financial	ADJ
ijtc-1663	39	26	penetration	penetration	NOUN
ijtc-1663	39	27	.	.	PUNCT
ijtc-1663	40	1	given	give	VERB
ijtc-1663	40	2	the	the	DET
ijtc-1663	40	3	critical	critical	ADJ
ijtc-1663	40	4	role	role	NOUN
ijtc-1663	40	5	of	of	ADP
ijtc-1663	40	6	the	the	DET
ijtc-1663	40	7	banking	banking	NOUN
ijtc-1663	40	8	industry	industry	NOUN
ijtc-1663	40	9	in	in	ADP
ijtc-1663	40	10	nigeria	nigeria	PROPN
ijtc-1663	40	11	's	's	PART
ijtc-1663	40	12	financial	financial	ADJ
ijtc-1663	40	13	system	system	NOUN
ijtc-1663	40	14	,	,	PUNCT
ijtc-1663	40	15	identifying	identify	VERB
ijtc-1663	40	16	working	work	VERB
ijtc-1663	40	17	capital	capital	NOUN
ijtc-1663	40	18	and	and	CCONJ
ijtc-1663	40	19	capital	capital	NOUN
ijtc-1663	40	20	structure	structure	NOUN
ijtc-1663	40	21	as	as	ADP
ijtc-1663	40	22	pivotal	pivotal	ADJ
ijtc-1663	40	23	performance	performance	NOUN
ijtc-1663	40	24	indicators	indicator	NOUN
ijtc-1663	40	25	in	in	ADP
ijtc-1663	40	26	the	the	DET
ijtc-1663	40	27	banking	banking	NOUN
ijtc-1663	40	28	sector	sector	NOUN
ijtc-1663	40	29	could	could	AUX
ijtc-1663	40	30	inform	inform	VERB
ijtc-1663	40	31	the	the	DET
ijtc-1663	40	32	development	development	NOUN
ijtc-1663	40	33	of	of	ADP
ijtc-1663	40	34	financial	financial	ADJ
ijtc-1663	40	35	management	management	NOUN
ijtc-1663	40	36	policies	policy	NOUN
ijtc-1663	40	37	aimed	aim	VERB
ijtc-1663	40	38	at	at	ADP
ijtc-1663	40	39	enhancing	enhance	VERB
ijtc-1663	40	40	industry	industry	NOUN
ijtc-1663	40	41	profitability	profitability	NOUN
ijtc-1663	40	42	(	(	PUNCT
ijtc-1663	40	43	agiobenebo	agiobenebo	NOUN
ijtc-1663	40	44	&	&	CCONJ
ijtc-1663	40	45	ezirim	ezirim	PROPN
ijtc-1663	40	46	,	,	PUNCT
ijtc-1663	40	47	2018	2018	NUM
ijtc-1663	40	48	;	;	PUNCT
ijtc-1663	40	49	ansahadu	ansahadu	PROPN
ijtc-1663	40	50	et	et	PROPN
ijtc-1663	40	51	al	al	PROPN
ijtc-1663	40	52	.	.	PROPN
ijtc-1663	40	53	,	,	PUNCT
ijtc-1663	40	54	2018	2018	NUM
ijtc-1663	40	55	)	)	PUNCT
ijtc-1663	40	56	.	.	PUNCT
ijtc-1663	41	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1663	41	2	working	work	VERB
ijtc-1663	41	3	capital	capital	NOUN
ijtc-1663	41	4	management	management	NOUN
ijtc-1663	41	5	and	and	CCONJ
ijtc-1663	41	6	financial	financial	ADJ
ijtc-1663	41	7	performance	performance	NOUN
ijtc-1663	41	8	:	:	PUNCT
ijtc-1663	41	9	evidence	evidence	NOUN
ijtc-1663	41	10	from	from	ADP
ijtc-1663	41	11	deposit	deposit	NOUN
ijtc-1663	41	12	money	money	NOUN
ijtc-1663	41	13	banks	bank	NOUN
ijtc-1663	41	14	in	in	ADP
ijtc-1663	41	15	nigeria	nigeria	PROPN
ijtc-1663	41	16	gbadebo	gbadebo	PROPN
ijtc-1663	41	17	846	846	NUM
ijtc-1663	41	18	|	|	ADV
ijtc-1663	41	19	ilomata	ilomata	PROPN
ijtc-1663	41	20	international	international	ADJ
ijtc-1663	41	21	journal	journal	NOUN
ijtc-1663	41	22	of	of	ADP
ijtc-1663	41	23	tax	tax	PROPN
ijtc-1663	41	24	&	&	CCONJ
ijtc-1663	41	25	accounting	accounting	PROPN
ijtc-1663	41	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	41	27	past	past	ADJ
ijtc-1663	41	28	studies	study	NOUN
ijtc-1663	41	29	that	that	PRON
ijtc-1663	41	30	explored	explore	VERB
ijtc-1663	41	31	factors	factor	NOUN
ijtc-1663	41	32	influencing	influence	VERB
ijtc-1663	41	33	firm	firm	ADJ
ijtc-1663	41	34	performance	performance	NOUN
ijtc-1663	41	35	in	in	ADP
ijtc-1663	41	36	nigeria	nigeria	PROPN
ijtc-1663	41	37	lack	lack	VERB
ijtc-1663	41	38	comprehensive	comprehensive	ADJ
ijtc-1663	41	39	analysis	analysis	NOUN
ijtc-1663	41	40	of	of	ADP
ijtc-1663	41	41	their	their	PRON
ijtc-1663	41	42	interrelationships	interrelationship	NOUN
ijtc-1663	41	43	(	(	PUNCT
ijtc-1663	41	44	mwangi	mwangi	PROPN
ijtc-1663	41	45	,	,	PUNCT
ijtc-1663	41	46	2018	2018	NUM
ijtc-1663	41	47	)	)	PUNCT
ijtc-1663	41	48	.	.	PUNCT
ijtc-1663	42	1	some	some	DET
ijtc-1663	42	2	research	research	NOUN
ijtc-1663	42	3	has	have	AUX
ijtc-1663	42	4	investigated	investigate	VERB
ijtc-1663	42	5	factors	factor	NOUN
ijtc-1663	42	6	driving	drive	VERB
ijtc-1663	42	7	financial	financial	ADJ
ijtc-1663	42	8	performance	performance	NOUN
ijtc-1663	42	9	in	in	ADP
ijtc-1663	42	10	specific	specific	ADJ
ijtc-1663	42	11	sectors	sector	NOUN
ijtc-1663	42	12	like	like	ADP
ijtc-1663	42	13	life	life	NOUN
ijtc-1663	42	14	assurance	assurance	NOUN
ijtc-1663	42	15	companies	company	NOUN
ijtc-1663	42	16	,	,	PUNCT
ijtc-1663	42	17	these	these	DET
ijtc-1663	42	18	findings	finding	NOUN
ijtc-1663	42	19	may	may	AUX
ijtc-1663	42	20	not	not	PART
ijtc-1663	42	21	fully	fully	ADV
ijtc-1663	42	22	translate	translate	VERB
ijtc-1663	42	23	to	to	ADP
ijtc-1663	42	24	the	the	DET
ijtc-1663	42	25	banking	banking	NOUN
ijtc-1663	42	26	industry	industry	NOUN
ijtc-1663	42	27	(	(	PUNCT
ijtc-1663	42	28	mutugi	mutugi	NOUN
ijtc-1663	42	29	,	,	PUNCT
ijtc-1663	42	30	2018	2018	NUM
ijtc-1663	42	31	)	)	PUNCT
ijtc-1663	42	32	.	.	PUNCT
ijtc-1663	43	1	there	there	PRON
ijtc-1663	43	2	remains	remain	VERB
ijtc-1663	43	3	a	a	DET
ijtc-1663	43	4	dearth	dearth	NOUN
ijtc-1663	43	5	of	of	ADP
ijtc-1663	43	6	understanding	understanding	NOUN
ijtc-1663	43	7	regarding	regard	VERB
ijtc-1663	43	8	the	the	DET
ijtc-1663	43	9	nuanced	nuanced	ADJ
ijtc-1663	43	10	relationship	relationship	NOUN
ijtc-1663	43	11	between	between	ADP
ijtc-1663	43	12	financial	financial	ADJ
ijtc-1663	43	13	management	management	NOUN
ijtc-1663	43	14	strategies	strategy	NOUN
ijtc-1663	43	15	and	and	CCONJ
ijtc-1663	43	16	performance	performance	NOUN
ijtc-1663	43	17	outcomes	outcome	NOUN
ijtc-1663	43	18	in	in	ADP
ijtc-1663	43	19	nigerian	nigerian	ADJ
ijtc-1663	43	20	banks	bank	NOUN
ijtc-1663	43	21	(	(	PUNCT
ijtc-1663	43	22	wabita	wabita	NOUN
ijtc-1663	43	23	,	,	PUNCT
ijtc-1663	43	24	2018	2018	NUM
ijtc-1663	43	25	;	;	PUNCT
ijtc-1663	43	26	oloye	oloye	PROPN
ijtc-1663	43	27	&	&	CCONJ
ijtc-1663	43	28	osuma	osuma	PROPN
ijtc-1663	43	29	,	,	PUNCT
ijtc-1663	43	30	2015	2015	NUM
ijtc-1663	43	31	)	)	PUNCT
ijtc-1663	43	32	.	.	PUNCT
ijtc-1663	44	1	this	this	DET
ijtc-1663	44	2	dearth	dearth	NOUN
ijtc-1663	44	3	of	of	ADP
ijtc-1663	44	4	research	research	NOUN
ijtc-1663	44	5	motivated	motivate	VERB
ijtc-1663	44	6	a	a	DET
ijtc-1663	44	7	deeper	deep	ADJ
ijtc-1663	44	8	examination	examination	NOUN
ijtc-1663	44	9	of	of	ADP
ijtc-1663	44	10	the	the	DET
ijtc-1663	44	11	relationship	relationship	NOUN
ijtc-1663	44	12	between	between	ADP
ijtc-1663	44	13	working	work	VERB
ijtc-1663	44	14	capital	capital	NOUN
ijtc-1663	44	15	management	management	NOUN
ijtc-1663	44	16	,	,	PUNCT
ijtc-1663	44	17	capital	capital	NOUN
ijtc-1663	44	18	structure	structure	NOUN
ijtc-1663	44	19	,	,	PUNCT
ijtc-1663	44	20	and	and	CCONJ
ijtc-1663	44	21	financial	financial	ADJ
ijtc-1663	44	22	performance	performance	NOUN
ijtc-1663	44	23	within	within	ADP
ijtc-1663	44	24	the	the	DET
ijtc-1663	44	25	nigerian	nigerian	ADJ
ijtc-1663	44	26	banking	banking	NOUN
ijtc-1663	44	27	sector	sector	NOUN
ijtc-1663	44	28	.	.	PUNCT
ijtc-1663	45	1	the	the	DET
ijtc-1663	45	2	current	current	ADJ
ijtc-1663	45	3	study	study	NOUN
ijtc-1663	45	4	aimed	aim	VERB
ijtc-1663	45	5	to	to	PART
ijtc-1663	45	6	elucidate	elucidate	VERB
ijtc-1663	45	7	how	how	SCONJ
ijtc-1663	45	8	working	work	VERB
ijtc-1663	45	9	capital	capital	NOUN
ijtc-1663	45	10	management	management	NOUN
ijtc-1663	45	11	impact	impact	NOUN
ijtc-1663	45	12	the	the	DET
ijtc-1663	45	13	financial	financial	ADJ
ijtc-1663	45	14	performance	performance	NOUN
ijtc-1663	45	15	of	of	ADP
ijtc-1663	45	16	deposit	deposit	NOUN
ijtc-1663	45	17	money	money	NOUN
ijtc-1663	45	18	banks	bank	NOUN
ijtc-1663	45	19	(	(	PUNCT
ijtc-1663	45	20	dmbs	dmb	NOUN
ijtc-1663	45	21	)	)	PUNCT
ijtc-1663	45	22	in	in	ADP
ijtc-1663	45	23	nigeria	nigeria	PROPN
ijtc-1663	45	24	.	.	PUNCT
ijtc-1663	46	1	the	the	DET
ijtc-1663	46	2	paper	paper	NOUN
ijtc-1663	46	3	aims	aim	VERB
ijtc-1663	46	4	to	to	PART
ijtc-1663	46	5	:	:	PUNCT
ijtc-1663	46	6	1	1	X
ijtc-1663	46	7	.	.	X
ijtc-1663	46	8	examine	examine	VERB
ijtc-1663	46	9	the	the	DET
ijtc-1663	46	10	relationship	relationship	NOUN
ijtc-1663	46	11	between	between	ADP
ijtc-1663	46	12	working	work	VERB
ijtc-1663	46	13	capital	capital	NOUN
ijtc-1663	46	14	and	and	CCONJ
ijtc-1663	46	15	financial	financial	ADJ
ijtc-1663	46	16	performance	performance	NOUN
ijtc-1663	46	17	of	of	ADP
ijtc-1663	46	18	the	the	DET
ijtc-1663	46	19	dmbs	dmb	NOUN
ijtc-1663	46	20	in	in	ADP
ijtc-1663	46	21	nigeria	nigeria	PROPN
ijtc-1663	46	22	.	.	PUNCT
ijtc-1663	47	1	2	2	X
ijtc-1663	47	2	.	.	X
ijtc-1663	47	3	how	how	SCONJ
ijtc-1663	47	4	gross	gross	ADJ
ijtc-1663	47	5	operating	operating	NOUN
ijtc-1663	47	6	profit	profit	NOUN
ijtc-1663	47	7	affect	affect	VERB
ijtc-1663	47	8	financial	financial	ADJ
ijtc-1663	47	9	performance	performance	NOUN
ijtc-1663	47	10	of	of	ADP
ijtc-1663	47	11	the	the	DET
ijtc-1663	47	12	dmbs	dmb	NOUN
ijtc-1663	47	13	in	in	ADP
ijtc-1663	47	14	nigeria	nigeria	PROPN
ijtc-1663	47	15	.	.	PUNCT
ijtc-1663	48	1	3	3	X
ijtc-1663	48	2	.	.	X
ijtc-1663	48	3	conform	conform	VERB
ijtc-1663	48	4	how	how	SCONJ
ijtc-1663	48	5	cash	cash	NOUN
ijtc-1663	48	6	conversion	conversion	NOUN
ijtc-1663	48	7	cycle	cycle	NOUN
ijtc-1663	48	8	impact	impact	NOUN
ijtc-1663	48	9	financial	financial	ADJ
ijtc-1663	48	10	performance	performance	NOUN
ijtc-1663	48	11	of	of	ADP
ijtc-1663	48	12	the	the	DET
ijtc-1663	48	13	dmbs	dmb	NOUN
ijtc-1663	48	14	in	in	ADP
ijtc-1663	48	15	nigeria	nigeria	PROPN
ijtc-1663	48	16	.	.	PUNCT
ijtc-1663	49	1	4	4	X
ijtc-1663	49	2	.	.	PUNCT
ijtc-1663	49	3	to	to	PART
ijtc-1663	49	4	examine	examine	VERB
ijtc-1663	49	5	the	the	DET
ijtc-1663	49	6	extent	extent	NOUN
ijtc-1663	49	7	of	of	ADP
ijtc-1663	49	8	macroeconomic	macroeconomic	ADJ
ijtc-1663	49	9	factors	factor	NOUN
ijtc-1663	49	10	on	on	ADP
ijtc-1663	49	11	the	the	DET
ijtc-1663	49	12	financial	financial	ADJ
ijtc-1663	49	13	performance	performance	NOUN
ijtc-1663	49	14	of	of	ADP
ijtc-1663	49	15	the	the	DET
ijtc-1663	49	16	dmbs	dmb	NOUN
ijtc-1663	49	17	in	in	ADP
ijtc-1663	49	18	nigeria	nigeria	PROPN
ijtc-1663	49	19	.	.	PUNCT
ijtc-1663	50	1	5	5	X
ijtc-1663	50	2	.	.	X
ijtc-1663	50	3	accordingly	accordingly	ADV
ijtc-1663	50	4	,	,	PUNCT
ijtc-1663	50	5	the	the	DET
ijtc-1663	50	6	research	research	NOUN
ijtc-1663	50	7	evaluates	evaluate	VERB
ijtc-1663	50	8	the	the	DET
ijtc-1663	50	9	following	follow	VERB
ijtc-1663	50	10	null	null	ADJ
ijtc-1663	50	11	hypotheses	hypothesis	NOUN
ijtc-1663	50	12	:	:	PUNCT
ijtc-1663	50	13	6	6	NUM
ijtc-1663	50	14	.	.	X
ijtc-1663	51	1	there	there	PRON
ijtc-1663	51	2	is	be	VERB
ijtc-1663	51	3	no	no	DET
ijtc-1663	51	4	significant	significant	ADJ
ijtc-1663	51	5	relationship	relationship	NOUN
ijtc-1663	51	6	between	between	ADP
ijtc-1663	51	7	working	work	VERB
ijtc-1663	51	8	capital	capital	NOUN
ijtc-1663	51	9	and	and	CCONJ
ijtc-1663	51	10	financial	financial	ADJ
ijtc-1663	51	11	performance	performance	NOUN
ijtc-1663	51	12	of	of	ADP
ijtc-1663	51	13	the	the	DET
ijtc-1663	51	14	dmbs	dmb	NOUN
ijtc-1663	51	15	.	.	PUNCT
ijtc-1663	52	1	7	7	X
ijtc-1663	52	2	.	.	X
ijtc-1663	52	3	there	there	PRON
ijtc-1663	52	4	is	be	VERB
ijtc-1663	52	5	no	no	DET
ijtc-1663	52	6	significant	significant	ADJ
ijtc-1663	52	7	effect	effect	NOUN
ijtc-1663	52	8	of	of	ADP
ijtc-1663	52	9	gross	gross	ADJ
ijtc-1663	52	10	operating	operating	NOUN
ijtc-1663	52	11	profit	profit	NOUN
ijtc-1663	52	12	and	and	CCONJ
ijtc-1663	52	13	financial	financial	ADJ
ijtc-1663	52	14	performance	performance	NOUN
ijtc-1663	52	15	of	of	ADP
ijtc-1663	52	16	the	the	DET
ijtc-1663	52	17	dmbs	dmb	NOUN
ijtc-1663	52	18	.	.	PUNCT
ijtc-1663	53	1	8	8	NUM
ijtc-1663	53	2	.	.	X
ijtc-1663	54	1	there	there	PRON
ijtc-1663	54	2	is	be	VERB
ijtc-1663	54	3	no	no	DET
ijtc-1663	54	4	significant	significant	ADJ
ijtc-1663	54	5	impact	impact	NOUN
ijtc-1663	54	6	of	of	ADP
ijtc-1663	54	7	cash	cash	NOUN
ijtc-1663	54	8	conversion	conversion	NOUN
ijtc-1663	54	9	cycle	cycle	NOUN
ijtc-1663	54	10	and	and	CCONJ
ijtc-1663	54	11	financial	financial	ADJ
ijtc-1663	54	12	performance	performance	NOUN
ijtc-1663	54	13	of	of	ADP
ijtc-1663	54	14	the	the	DET
ijtc-1663	54	15	dmbs	dmb	NOUN
ijtc-1663	54	16	.	.	PUNCT
ijtc-1663	55	1	9	9	NUM
ijtc-1663	55	2	.	.	X
ijtc-1663	56	1	there	there	PRON
ijtc-1663	56	2	is	be	VERB
ijtc-1663	56	3	no	no	DET
ijtc-1663	56	4	significant	significant	ADJ
ijtc-1663	56	5	impact	impact	NOUN
ijtc-1663	56	6	of	of	ADP
ijtc-1663	56	7	macroeconomic	macroeconomic	ADJ
ijtc-1663	56	8	factors	factor	NOUN
ijtc-1663	56	9	and	and	CCONJ
ijtc-1663	56	10	financial	financial	ADJ
ijtc-1663	56	11	performance	performance	NOUN
ijtc-1663	56	12	of	of	ADP
ijtc-1663	56	13	the	the	DET
ijtc-1663	56	14	dmbs	dmbs	PROPN
ijtc-1663	56	15	.	.	PUNCT
ijtc-1663	57	1	method	method	VERB
ijtc-1663	57	2	the	the	DET
ijtc-1663	57	3	study	study	NOUN
ijtc-1663	57	4	of	of	ADP
ijtc-1663	57	5	working	work	VERB
ijtc-1663	57	6	capital	capital	NOUN
ijtc-1663	57	7	management	management	NOUN
ijtc-1663	57	8	is	be	AUX
ijtc-1663	57	9	not	not	PART
ijtc-1663	57	10	a	a	DET
ijtc-1663	57	11	new	new	ADJ
ijtc-1663	57	12	practice	practice	NOUN
ijtc-1663	57	13	.	.	PUNCT
ijtc-1663	58	1	scholars	scholar	NOUN
ijtc-1663	58	2	have	have	AUX
ijtc-1663	58	3	for	for	ADP
ijtc-1663	58	4	the	the	DET
ijtc-1663	58	5	last	last	ADJ
ijtc-1663	58	6	several	several	ADJ
ijtc-1663	58	7	decades	decade	NOUN
ijtc-1663	58	8	paid	pay	VERB
ijtc-1663	58	9	attention	attention	NOUN
ijtc-1663	58	10	to	to	ADP
ijtc-1663	58	11	these	these	DET
ijtc-1663	58	12	concepts	concept	NOUN
ijtc-1663	58	13	to	to	PART
ijtc-1663	58	14	suggest	suggest	VERB
ijtc-1663	58	15	or	or	CCONJ
ijtc-1663	58	16	recommend	recommend	VERB
ijtc-1663	58	17	the	the	DET
ijtc-1663	58	18	most	most	ADV
ijtc-1663	58	19	optimal	optimal	ADJ
ijtc-1663	58	20	strategies	strategy	NOUN
ijtc-1663	58	21	for	for	ADP
ijtc-1663	58	22	acquiring	acquire	VERB
ijtc-1663	58	23	and	and	CCONJ
ijtc-1663	58	24	managing	manage	VERB
ijtc-1663	58	25	the	the	DET
ijtc-1663	58	26	finances	finance	NOUN
ijtc-1663	58	27	of	of	ADP
ijtc-1663	58	28	a	a	DET
ijtc-1663	58	29	company	company	NOUN
ijtc-1663	58	30	.	.	PUNCT
ijtc-1663	59	1	four	four	NUM
ijtc-1663	59	2	important	important	ADJ
ijtc-1663	59	3	theories	theory	NOUN
ijtc-1663	59	4	that	that	SCONJ
ijtc-1663	59	5	particularly	particularly	ADV
ijtc-1663	59	6	underpin	underpin	VERB
ijtc-1663	59	7	scholarly	scholarly	ADJ
ijtc-1663	59	8	work	work	NOUN
ijtc-1663	59	9	in	in	ADP
ijtc-1663	59	10	the	the	DET
ijtc-1663	59	11	area	area	NOUN
ijtc-1663	59	12	of	of	ADP
ijtc-1663	59	13	capital	capital	NOUN
ijtc-1663	59	14	structure	structure	NOUN
ijtc-1663	59	15	include	include	VERB
ijtc-1663	59	16	the	the	DET
ijtc-1663	59	17	modigliani	modigliani	PROPN
ijtc-1663	59	18	-	-	PUNCT
ijtc-1663	59	19	miller	miller	NOUN
ijtc-1663	59	20	theorem	theorem	PROPN
ijtc-1663	59	21	,	,	PUNCT
ijtc-1663	59	22	the	the	DET
ijtc-1663	59	23	net	net	ADJ
ijtc-1663	59	24	income	income	NOUN
ijtc-1663	59	25	approach	approach	NOUN
ijtc-1663	59	26	,	,	PUNCT
ijtc-1663	59	27	the	the	DET
ijtc-1663	59	28	pecking	pecking	NOUN
ijtc-1663	59	29	order	order	NOUN
ijtc-1663	59	30	theory	theory	NOUN
ijtc-1663	59	31	,	,	PUNCT
ijtc-1663	59	32	and	and	CCONJ
ijtc-1663	59	33	the	the	DET
ijtc-1663	59	34	trade	trade	NOUN
ijtc-1663	59	35	-	-	PUNCT
ijtc-1663	59	36	off	off	ADP
ijtc-1663	59	37	theory	theory	NOUN
ijtc-1663	59	38	.	.	PUNCT
ijtc-1663	60	1	as	as	ADP
ijtc-1663	60	2	for	for	ADP
ijtc-1663	60	3	working	work	VERB
ijtc-1663	60	4	capital	capital	NOUN
ijtc-1663	60	5	management	management	NOUN
ijtc-1663	60	6	,	,	PUNCT
ijtc-1663	60	7	firms	firm	NOUN
ijtc-1663	60	8	may	may	AUX
ijtc-1663	60	9	choose	choose	VERB
ijtc-1663	60	10	from	from	ADP
ijtc-1663	60	11	the	the	DET
ijtc-1663	60	12	aggressive	aggressive	ADJ
ijtc-1663	60	13	approach	approach	NOUN
ijtc-1663	60	14	and	and	CCONJ
ijtc-1663	60	15	the	the	DET
ijtc-1663	60	16	conservative	conservative	ADJ
ijtc-1663	60	17	approach	approach	NOUN
ijtc-1663	60	18	.	.	PUNCT
ijtc-1663	61	1	the	the	DET
ijtc-1663	61	2	modigliani	modigliani	PROPN
ijtc-1663	61	3	-	-	PUNCT
ijtc-1663	61	4	miller	miller	PROPN
ijtc-1663	61	5	theorem	theorem	NOUN
ijtc-1663	61	6	asserts	assert	VERB
ijtc-1663	61	7	that	that	SCONJ
ijtc-1663	61	8	a	a	DET
ijtc-1663	61	9	firm	firm	NOUN
ijtc-1663	61	10	’s	’s	PART
ijtc-1663	61	11	market	market	NOUN
ijtc-1663	61	12	value	value	NOUN
ijtc-1663	61	13	is	be	AUX
ijtc-1663	61	14	a	a	DET
ijtc-1663	61	15	factor	factor	NOUN
ijtc-1663	61	16	of	of	ADP
ijtc-1663	61	17	its	its	PRON
ijtc-1663	61	18	earning	earning	NOUN
ijtc-1663	61	19	power	power	NOUN
ijtc-1663	61	20	as	as	ADV
ijtc-1663	61	21	well	well	ADV
ijtc-1663	61	22	as	as	ADP
ijtc-1663	61	23	the	the	DET
ijtc-1663	61	24	risk	risk	NOUN
ijtc-1663	61	25	associated	associate	VERB
ijtc-1663	61	26	with	with	ADP
ijtc-1663	61	27	its	its	PRON
ijtc-1663	61	28	underlying	underlie	VERB
ijtc-1663	61	29	assets	asset	NOUN
ijtc-1663	61	30	(	(	PUNCT
ijtc-1663	61	31	modigliani	modigliani	PROPN
ijtc-1663	61	32	&	&	CCONJ
ijtc-1663	61	33	miller	miller	PROPN
ijtc-1663	61	34	,	,	PUNCT
ijtc-1663	61	35	1958	1958	NUM
ijtc-1663	61	36	)	)	PUNCT
ijtc-1663	61	37	.	.	PUNCT
ijtc-1663	62	1	the	the	DET
ijtc-1663	62	2	theory	theory	NOUN
ijtc-1663	62	3	further	far	ADV
ijtc-1663	62	4	states	state	NOUN
ijtc-1663	62	5	that	that	SCONJ
ijtc-1663	62	6	the	the	DET
ijtc-1663	62	7	value	value	NOUN
ijtc-1663	62	8	is	be	AUX
ijtc-1663	62	9	not	not	PART
ijtc-1663	62	10	dependent	dependent	ADJ
ijtc-1663	62	11	on	on	ADP
ijtc-1663	62	12	how	how	SCONJ
ijtc-1663	62	13	it	it	PRON
ijtc-1663	62	14	elects	elect	VERB
ijtc-1663	62	15	to	to	PART
ijtc-1663	62	16	fund	fund	VERB
ijtc-1663	62	17	its	its	PRON
ijtc-1663	62	18	operations	operation	NOUN
ijtc-1663	62	19	or	or	CCONJ
ijtc-1663	62	20	distribute	distribute	VERB
ijtc-1663	62	21	dividends	dividend	NOUN
ijtc-1663	62	22	.	.	PUNCT
ijtc-1663	63	1	as	as	SCONJ
ijtc-1663	63	2	is	be	AUX
ijtc-1663	63	3	normally	normally	ADV
ijtc-1663	63	4	the	the	DET
ijtc-1663	63	5	case	case	NOUN
ijtc-1663	63	6	,	,	PUNCT
ijtc-1663	63	7	a	a	DET
ijtc-1663	63	8	firm	firm	NOUN
ijtc-1663	63	9	can	can	AUX
ijtc-1663	63	10	select	select	VERB
ijtc-1663	63	11	from	from	ADP
ijtc-1663	63	12	three	three	NUM
ijtc-1663	63	13	financing	financing	NOUN
ijtc-1663	63	14	methods	method	NOUN
ijtc-1663	63	15	:	:	PUNCT
ijtc-1663	63	16	issuing	issue	VERB
ijtc-1663	63	17	equity	equity	NOUN
ijtc-1663	63	18	,	,	PUNCT
ijtc-1663	63	19	debt	debt	NOUN
ijtc-1663	63	20	or	or	CCONJ
ijtc-1663	63	21	reinvesting	reinveste	VERB
ijtc-1663	63	22	profits	profit	NOUN
ijtc-1663	63	23	instead	instead	ADV
ijtc-1663	63	24	of	of	ADP
ijtc-1663	63	25	distributing	distribute	VERB
ijtc-1663	63	26	them	they	PRON
ijtc-1663	63	27	to	to	ADP
ijtc-1663	63	28	shareholders	shareholder	NOUN
ijtc-1663	63	29	.	.	PUNCT
ijtc-1663	64	1	the	the	DET
ijtc-1663	64	2	fundamental	fundamental	ADJ
ijtc-1663	64	3	argument	argument	NOUN
ijtc-1663	64	4	is	be	AUX
ijtc-1663	64	5	that	that	SCONJ
ijtc-1663	64	6	under	under	ADP
ijtc-1663	64	7	certain	certain	ADJ
ijtc-1663	64	8	assumptions	assumption	NOUN
ijtc-1663	64	9	,	,	PUNCT
ijtc-1663	64	10	it	it	PRON
ijtc-1663	64	11	does	do	AUX
ijtc-1663	64	12	not	not	PART
ijtc-1663	64	13	matter	matter	VERB
ijtc-1663	64	14	whether	whether	SCONJ
ijtc-1663	64	15	a	a	DET
ijtc-1663	64	16	firm	firm	NOUN
ijtc-1663	64	17	chooses	choose	VERB
ijtc-1663	64	18	debt	debt	NOUN
ijtc-1663	64	19	or	or	CCONJ
ijtc-1663	64	20	equity	equity	NOUN
ijtc-1663	64	21	.	.	PUNCT
ijtc-1663	65	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1663	65	2	working	work	VERB
ijtc-1663	65	3	capital	capital	NOUN
ijtc-1663	65	4	management	management	NOUN
ijtc-1663	65	5	and	and	CCONJ
ijtc-1663	65	6	financial	financial	ADJ
ijtc-1663	65	7	performance	performance	NOUN
ijtc-1663	65	8	:	:	PUNCT
ijtc-1663	65	9	evidence	evidence	NOUN
ijtc-1663	65	10	from	from	ADP
ijtc-1663	65	11	deposit	deposit	NOUN
ijtc-1663	65	12	money	money	NOUN
ijtc-1663	65	13	banks	bank	NOUN
ijtc-1663	65	14	in	in	ADP
ijtc-1663	65	15	nigeria	nigeria	PROPN
ijtc-1663	65	16	gbadebo	gbadebo	PROPN
ijtc-1663	65	17	847	847	NUM
ijtc-1663	66	1	|	|	ADV
ijtc-1663	66	2	ilomata	ilomata	PROPN
ijtc-1663	66	3	international	international	ADJ
ijtc-1663	66	4	journal	journal	NOUN
ijtc-1663	66	5	of	of	ADP
ijtc-1663	66	6	tax	tax	PROPN
ijtc-1663	66	7	&	&	CCONJ
ijtc-1663	66	8	accounting	accounting	PROPN
ijtc-1663	66	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	66	10	the	the	DET
ijtc-1663	66	11	pecking	pecking	NOUN
ijtc-1663	66	12	order	order	NOUN
ijtc-1663	66	13	theory	theory	NOUN
ijtc-1663	66	14	,	,	PUNCT
ijtc-1663	66	15	postulated	postulate	VERB
ijtc-1663	66	16	by	by	ADP
ijtc-1663	66	17	myer	myer	PROPN
ijtc-1663	66	18	(	(	PUNCT
ijtc-1663	66	19	1984	1984	NUM
ijtc-1663	66	20	)	)	PUNCT
ijtc-1663	66	21	,	,	PUNCT
ijtc-1663	66	22	states	state	VERB
ijtc-1663	66	23	that	that	SCONJ
ijtc-1663	66	24	firms	firm	NOUN
ijtc-1663	66	25	tend	tend	VERB
ijtc-1663	66	26	to	to	PART
ijtc-1663	66	27	prefer	prefer	VERB
ijtc-1663	66	28	internal	internal	ADJ
ijtc-1663	66	29	financing	financing	NOUN
ijtc-1663	66	30	.	.	PUNCT
ijtc-1663	67	1	the	the	DET
ijtc-1663	67	2	theory	theory	NOUN
ijtc-1663	67	3	also	also	ADV
ijtc-1663	67	4	argues	argue	VERB
ijtc-1663	67	5	that	that	SCONJ
ijtc-1663	67	6	dividend	dividend	NOUN
ijtc-1663	67	7	policy	policy	NOUN
ijtc-1663	67	8	is	be	AUX
ijtc-1663	67	9	often	often	ADV
ijtc-1663	67	10	inclined	inclined	ADJ
ijtc-1663	67	11	to	to	ADP
ijtc-1663	67	12	investment	investment	NOUN
ijtc-1663	67	13	opportunities	opportunity	NOUN
ijtc-1663	67	14	available	available	ADJ
ijtc-1663	67	15	to	to	ADP
ijtc-1663	67	16	the	the	DET
ijtc-1663	67	17	firms	firm	NOUN
ijtc-1663	67	18	.	.	PUNCT
ijtc-1663	68	1	in	in	ADP
ijtc-1663	68	2	addition	addition	NOUN
ijtc-1663	68	3	,	,	PUNCT
ijtc-1663	68	4	unanticipated	unanticipated	ADJ
ijtc-1663	68	5	variations	variation	NOUN
ijtc-1663	68	6	in	in	ADP
ijtc-1663	68	7	investment	investment	NOUN
ijtc-1663	68	8	opportunities	opportunity	NOUN
ijtc-1663	68	9	and	and	CCONJ
ijtc-1663	68	10	profitability	profitability	NOUN
ijtc-1663	68	11	imply	imply	VERB
ijtc-1663	68	12	that	that	SCONJ
ijtc-1663	68	13	internally	internally	ADV
ijtc-1663	68	14	generated	generate	VERB
ijtc-1663	68	15	funds	fund	NOUN
ijtc-1663	68	16	can	can	AUX
ijtc-1663	68	17	be	be	AUX
ijtc-1663	68	18	more	more	ADV
ijtc-1663	68	19	expensive	expensive	ADJ
ijtc-1663	68	20	.	.	PUNCT
ijtc-1663	69	1	therefore	therefore	ADV
ijtc-1663	69	2	,	,	PUNCT
ijtc-1663	69	3	profitable	profitable	ADJ
ijtc-1663	69	4	and	and	CCONJ
ijtc-1663	69	5	cash	cash	NOUN
ijtc-1663	69	6	flow	flow	NOUN
ijtc-1663	69	7	sufficient	sufficient	ADJ
ijtc-1663	69	8	firms	firm	NOUN
ijtc-1663	69	9	will	will	AUX
ijtc-1663	69	10	tend	tend	VERB
ijtc-1663	69	11	to	to	PART
ijtc-1663	69	12	use	use	VERB
ijtc-1663	69	13	less	less	ADJ
ijtc-1663	69	14	debt	debt	NOUN
ijtc-1663	69	15	.	.	PUNCT
ijtc-1663	70	1	ghosh	ghosh	PROPN
ijtc-1663	70	2	(	(	PUNCT
ijtc-1663	70	3	2018	2018	NUM
ijtc-1663	70	4	)	)	PUNCT
ijtc-1663	70	5	and	and	CCONJ
ijtc-1663	70	6	gachoki	gachoki	NOUN
ijtc-1663	70	7	(	(	PUNCT
ijtc-1663	70	8	2019	2019	NUM
ijtc-1663	70	9	)	)	PUNCT
ijtc-1663	70	10	tested	test	VERB
ijtc-1663	70	11	this	this	DET
ijtc-1663	70	12	theory	theory	NOUN
ijtc-1663	70	13	and	and	CCONJ
ijtc-1663	70	14	found	find	VERB
ijtc-1663	70	15	that	that	SCONJ
ijtc-1663	70	16	no	no	DET
ijtc-1663	70	17	relationship	relationship	NOUN
ijtc-1663	70	18	exists	exist	VERB
ijtc-1663	70	19	between	between	ADP
ijtc-1663	70	20	debt	debt	NOUN
ijtc-1663	70	21	and	and	CCONJ
ijtc-1663	70	22	internal	internal	ADJ
ijtc-1663	70	23	funds	fund	NOUN
ijtc-1663	70	24	deficit	deficit	NOUN
ijtc-1663	70	25	.	.	PUNCT
ijtc-1663	71	1	other	other	ADJ
ijtc-1663	71	2	studies	study	NOUN
ijtc-1663	71	3	showed	show	VERB
ijtc-1663	71	4	a	a	DET
ijtc-1663	71	5	positive	positive	ADJ
ijtc-1663	71	6	relationship	relationship	NOUN
ijtc-1663	71	7	on	on	ADP
ijtc-1663	71	8	capital	capital	NOUN
ijtc-1663	71	9	structure	structure	NOUN
ijtc-1663	71	10	choice	choice	NOUN
ijtc-1663	71	11	that	that	PRON
ijtc-1663	71	12	finance	finance	NOUN
ijtc-1663	71	13	managers	manager	NOUN
ijtc-1663	71	14	follows	follow	VERB
ijtc-1663	71	15	a	a	DET
ijtc-1663	71	16	hierarchal	hierarchal	ADJ
ijtc-1663	71	17	order	order	NOUN
ijtc-1663	71	18	when	when	SCONJ
ijtc-1663	71	19	making	make	VERB
ijtc-1663	71	20	capital	capital	NOUN
ijtc-1663	71	21	structure	structure	NOUN
ijtc-1663	71	22	decision	decision	NOUN
ijtc-1663	71	23	and	and	CCONJ
ijtc-1663	71	24	supporting	support	VERB
ijtc-1663	71	25	the	the	DET
ijtc-1663	71	26	pecking	pecking	NOUN
ijtc-1663	71	27	order	order	NOUN
ijtc-1663	71	28	theory	theory	NOUN
ijtc-1663	71	29	(	(	PUNCT
ijtc-1663	71	30	hewledge	hewledge	PROPN
ijtc-1663	71	31	&	&	CCONJ
ijtc-1663	71	32	liang	liang	PROPN
ijtc-1663	71	33	,	,	PUNCT
ijtc-1663	71	34	2020	2020	NUM
ijtc-1663	71	35	;	;	PUNCT
ijtc-1663	71	36	frank	frank	PROPN
ijtc-1663	71	37	&	&	CCONJ
ijtc-1663	71	38	goyal	goyal	PROPN
ijtc-1663	71	39	,	,	PUNCT
ijtc-1663	71	40	2018	2018	NUM
ijtc-1663	71	41	;	;	PUNCT
ijtc-1663	71	42	kahugu	kahugu	PROPN
ijtc-1663	71	43	,	,	PUNCT
ijtc-1663	71	44	2019	2019	NUM
ijtc-1663	71	45	)	)	PUNCT
ijtc-1663	71	46	.	.	PUNCT
ijtc-1663	72	1	the	the	DET
ijtc-1663	72	2	trade	trade	NOUN
ijtc-1663	72	3	-	-	PUNCT
ijtc-1663	72	4	off	off	ADP
ijtc-1663	72	5	theory	theory	NOUN
ijtc-1663	72	6	argues	argue	VERB
ijtc-1663	72	7	that	that	SCONJ
ijtc-1663	72	8	managers	manager	NOUN
ijtc-1663	72	9	seek	seek	VERB
ijtc-1663	72	10	to	to	PART
ijtc-1663	72	11	trade	trade	VERB
ijtc-1663	72	12	off	off	ADP
ijtc-1663	72	13	tax	tax	NOUN
ijtc-1663	72	14	savings	saving	NOUN
ijtc-1663	72	15	on	on	ADP
ijtc-1663	72	16	debt	debt	NOUN
ijtc-1663	72	17	against	against	ADP
ijtc-1663	72	18	cost	cost	NOUN
ijtc-1663	72	19	of	of	ADP
ijtc-1663	72	20	debt	debt	NOUN
ijtc-1663	72	21	.	.	PUNCT
ijtc-1663	73	1	many	many	ADJ
ijtc-1663	73	2	studies	study	NOUN
ijtc-1663	73	3	show	show	VERB
ijtc-1663	73	4	a	a	DET
ijtc-1663	73	5	strong	strong	ADJ
ijtc-1663	73	6	significant	significant	ADJ
ijtc-1663	73	7	relationship	relationship	NOUN
ijtc-1663	73	8	that	that	PRON
ijtc-1663	73	9	the	the	DET
ijtc-1663	73	10	level	level	NOUN
ijtc-1663	73	11	of	of	ADP
ijtc-1663	73	12	adjustment	adjustment	NOUN
ijtc-1663	73	13	is	be	AUX
ijtc-1663	73	14	relative	relative	ADJ
ijtc-1663	73	15	to	to	ADP
ijtc-1663	73	16	the	the	DET
ijtc-1663	73	17	cost	cost	NOUN
ijtc-1663	73	18	of	of	ADP
ijtc-1663	73	19	debt	debt	NOUN
ijtc-1663	73	20	and	and	CCONJ
ijtc-1663	73	21	many	many	ADJ
ijtc-1663	73	22	managers	manager	NOUN
ijtc-1663	73	23	revise	revise	VERB
ijtc-1663	73	24	their	their	PRON
ijtc-1663	73	25	capital	capital	NOUN
ijtc-1663	73	26	structure	structure	NOUN
ijtc-1663	73	27	to	to	PART
ijtc-1663	73	28	maintain	maintain	VERB
ijtc-1663	73	29	an	an	DET
ijtc-1663	73	30	optimal	optimal	ADJ
ijtc-1663	73	31	balance	balance	NOUN
ijtc-1663	73	32	of	of	ADP
ijtc-1663	73	33	cost	cost	NOUN
ijtc-1663	73	34	and	and	CCONJ
ijtc-1663	73	35	debt	debt	NOUN
ijtc-1663	73	36	(	(	PUNCT
ijtc-1663	73	37	graham	graham	PROPN
ijtc-1663	73	38	&	&	CCONJ
ijtc-1663	73	39	harvey	harvey	PROPN
ijtc-1663	73	40	,	,	PUNCT
ijtc-1663	73	41	2018	2018	NUM
ijtc-1663	73	42	;	;	PUNCT
ijtc-1663	73	43	de	de	PROPN
ijtc-1663	73	44	jong	jong	PROPN
ijtc-1663	73	45	et	et	PROPN
ijtc-1663	73	46	al	al	PROPN
ijtc-1663	73	47	.	.	PROPN
ijtc-1663	73	48	,	,	PUNCT
ijtc-1663	73	49	2018	2018	NUM
ijtc-1663	73	50	;	;	PUNCT
ijtc-1663	73	51	hovakimian	hovakimian	ADJ
ijtc-1663	73	52	,	,	PUNCT
ijtc-1663	73	53	opler	opler	PROPN
ijtc-1663	73	54	&	&	CCONJ
ijtc-1663	73	55	titman	titman	NOUN
ijtc-1663	73	56	,	,	PUNCT
ijtc-1663	73	57	2018	2018	NUM
ijtc-1663	73	58	;	;	PUNCT
ijtc-1663	73	59	dang	dang	VERB
ijtc-1663	73	60	,	,	PUNCT
ijtc-1663	73	61	2018	2018	NUM
ijtc-1663	73	62	)	)	PUNCT
ijtc-1663	73	63	.	.	PUNCT
ijtc-1663	74	1	working	work	VERB
ijtc-1663	74	2	capital	capital	NOUN
ijtc-1663	74	3	management	management	NOUN
ijtc-1663	74	4	essentially	essentially	ADV
ijtc-1663	74	5	entails	entail	VERB
ijtc-1663	74	6	the	the	DET
ijtc-1663	74	7	management	management	NOUN
ijtc-1663	74	8	of	of	ADP
ijtc-1663	74	9	liquidity	liquidity	NOUN
ijtc-1663	74	10	,	,	PUNCT
ijtc-1663	74	11	which	which	PRON
ijtc-1663	74	12	is	be	AUX
ijtc-1663	74	13	measured	measure	VERB
ijtc-1663	74	14	as	as	ADP
ijtc-1663	74	15	a	a	DET
ijtc-1663	74	16	ratio	ratio	NOUN
ijtc-1663	74	17	of	of	ADP
ijtc-1663	74	18	current	current	ADJ
ijtc-1663	74	19	assets	asset	NOUN
ijtc-1663	74	20	to	to	ADP
ijtc-1663	74	21	current	current	ADJ
ijtc-1663	74	22	liabilities	liability	NOUN
ijtc-1663	74	23	(	(	PUNCT
ijtc-1663	74	24	porter	porter	NOUN
ijtc-1663	74	25	&	&	CCONJ
ijtc-1663	74	26	norton	norton	PROPN
ijtc-1663	74	27	,	,	PUNCT
ijtc-1663	74	28	2018	2018	NUM
ijtc-1663	74	29	)	)	PUNCT
ijtc-1663	74	30	.	.	PUNCT
ijtc-1663	75	1	the	the	DET
ijtc-1663	75	2	two	two	NUM
ijtc-1663	75	3	major	major	ADJ
ijtc-1663	75	4	approaches	approach	NOUN
ijtc-1663	75	5	to	to	ADP
ijtc-1663	75	6	the	the	DET
ijtc-1663	75	7	management	management	NOUN
ijtc-1663	75	8	of	of	ADP
ijtc-1663	75	9	working	work	VERB
ijtc-1663	75	10	capital	capital	NOUN
ijtc-1663	75	11	are	be	AUX
ijtc-1663	75	12	the	the	DET
ijtc-1663	75	13	aggressive	aggressive	ADJ
ijtc-1663	75	14	approach	approach	NOUN
ijtc-1663	75	15	and	and	CCONJ
ijtc-1663	75	16	the	the	DET
ijtc-1663	75	17	conservative	conservative	ADJ
ijtc-1663	75	18	approach	approach	NOUN
ijtc-1663	75	19	.	.	PUNCT
ijtc-1663	76	1	the	the	DET
ijtc-1663	76	2	aggressive	aggressive	ADJ
ijtc-1663	76	3	approach	approach	NOUN
ijtc-1663	76	4	entails	entail	VERB
ijtc-1663	76	5	high	high	ADJ
ijtc-1663	76	6	levels	level	NOUN
ijtc-1663	76	7	of	of	ADP
ijtc-1663	76	8	long	long	ADJ
ijtc-1663	76	9	-	-	PUNCT
ijtc-1663	76	10	term	term	NOUN
ijtc-1663	76	11	assets	asset	NOUN
ijtc-1663	76	12	and	and	CCONJ
ijtc-1663	76	13	low	low	ADJ
ijtc-1663	76	14	levels	level	NOUN
ijtc-1663	76	15	of	of	ADP
ijtc-1663	76	16	current	current	ADJ
ijtc-1663	76	17	assets	asset	NOUN
ijtc-1663	76	18	(	(	PUNCT
ijtc-1663	76	19	porter	porter	NOUN
ijtc-1663	76	20	&	&	CCONJ
ijtc-1663	76	21	norton	norton	PROPN
ijtc-1663	76	22	,	,	PUNCT
ijtc-1663	76	23	2018	2018	NUM
ijtc-1663	76	24	)	)	PUNCT
ijtc-1663	76	25	.	.	PUNCT
ijtc-1663	77	1	though	though	SCONJ
ijtc-1663	77	2	this	this	PRON
ijtc-1663	77	3	may	may	AUX
ijtc-1663	77	4	increase	increase	VERB
ijtc-1663	77	5	the	the	DET
ijtc-1663	77	6	profitability	profitability	NOUN
ijtc-1663	77	7	firm	firm	NOUN
ijtc-1663	77	8	,	,	PUNCT
ijtc-1663	77	9	it	it	PRON
ijtc-1663	77	10	may	may	AUX
ijtc-1663	77	11	increase	increase	VERB
ijtc-1663	77	12	the	the	DET
ijtc-1663	77	13	risk	risk	NOUN
ijtc-1663	77	14	of	of	ADP
ijtc-1663	77	15	illiquidity	illiquidity	NOUN
ijtc-1663	77	16	in	in	ADP
ijtc-1663	77	17	the	the	DET
ijtc-1663	77	18	short	short	ADJ
ijtc-1663	77	19	term	term	NOUN
ijtc-1663	77	20	.	.	PUNCT
ijtc-1663	78	1	in	in	ADP
ijtc-1663	78	2	essence	essence	NOUN
ijtc-1663	78	3	,	,	PUNCT
ijtc-1663	78	4	achieving	achieve	VERB
ijtc-1663	78	5	optimal	optimal	ADJ
ijtc-1663	78	6	working	work	VERB
ijtc-1663	78	7	capital	capital	NOUN
ijtc-1663	78	8	ratios	ratio	NOUN
ijtc-1663	78	9	is	be	AUX
ijtc-1663	78	10	often	often	ADV
ijtc-1663	78	11	a	a	DET
ijtc-1663	78	12	difficult	difficult	ADJ
ijtc-1663	78	13	task	task	NOUN
ijtc-1663	78	14	for	for	ADP
ijtc-1663	78	15	most	most	ADJ
ijtc-1663	78	16	organizations	organization	NOUN
ijtc-1663	78	17	since	since	SCONJ
ijtc-1663	78	18	organizations	organization	NOUN
ijtc-1663	78	19	often	often	ADV
ijtc-1663	78	20	face	face	VERB
ijtc-1663	78	21	the	the	DET
ijtc-1663	78	22	dilemma	dilemma	NOUN
ijtc-1663	78	23	of	of	ADP
ijtc-1663	78	24	choosing	choose	VERB
ijtc-1663	78	25	between	between	ADP
ijtc-1663	78	26	keeping	keep	VERB
ijtc-1663	78	27	current	current	ADJ
ijtc-1663	78	28	assets	asset	NOUN
ijtc-1663	78	29	to	to	PART
ijtc-1663	78	30	meet	meet	VERB
ijtc-1663	78	31	shortterm	shortterm	PROPN
ijtc-1663	78	32	financial	financial	ADJ
ijtc-1663	78	33	obligations	obligation	NOUN
ijtc-1663	78	34	and	and	CCONJ
ijtc-1663	78	35	investing	invest	VERB
ijtc-1663	78	36	current	current	ADJ
ijtc-1663	78	37	assets	asset	NOUN
ijtc-1663	78	38	to	to	PART
ijtc-1663	78	39	generate	generate	VERB
ijtc-1663	78	40	earnings	earning	NOUN
ijtc-1663	78	41	.	.	PUNCT
ijtc-1663	79	1	this	this	PRON
ijtc-1663	79	2	is	be	AUX
ijtc-1663	79	3	referred	refer	VERB
ijtc-1663	79	4	to	to	ADP
ijtc-1663	79	5	as	as	ADP
ijtc-1663	79	6	the	the	DET
ijtc-1663	79	7	liquidity	liquidity	NOUN
ijtc-1663	79	8	-	-	PUNCT
ijtc-1663	79	9	profitability	profitability	NOUN
ijtc-1663	79	10	trade	trade	NOUN
ijtc-1663	79	11	-	-	PUNCT
ijtc-1663	79	12	off	off	NOUN
ijtc-1663	79	13	.	.	PUNCT
ijtc-1663	80	1	in	in	ADP
ijtc-1663	80	2	fact	fact	NOUN
ijtc-1663	80	3	,	,	PUNCT
ijtc-1663	80	4	managing	manage	VERB
ijtc-1663	80	5	working	work	VERB
ijtc-1663	80	6	capital	capital	NOUN
ijtc-1663	80	7	entails	entail	VERB
ijtc-1663	80	8	a	a	DET
ijtc-1663	80	9	trade	trade	NOUN
ijtc-1663	80	10	-	-	PUNCT
ijtc-1663	80	11	off	off	NOUN
ijtc-1663	80	12	between	between	ADP
ijtc-1663	80	13	risk	risk	NOUN
ijtc-1663	80	14	and	and	CCONJ
ijtc-1663	80	15	profitability	profitability	NOUN
ijtc-1663	80	16	.	.	PUNCT
ijtc-1663	81	1	focus	focus	VERB
ijtc-1663	81	2	on	on	ADP
ijtc-1663	81	3	profitability	profitability	NOUN
ijtc-1663	81	4	tends	tend	VERB
ijtc-1663	81	5	to	to	PART
ijtc-1663	81	6	increase	increase	VERB
ijtc-1663	81	7	risk	risk	NOUN
ijtc-1663	81	8	and	and	CCONJ
ijtc-1663	81	9	focus	focus	VERB
ijtc-1663	81	10	on	on	ADP
ijtc-1663	81	11	risk	risk	NOUN
ijtc-1663	81	12	reduction	reduction	NOUN
ijtc-1663	81	13	tends	tend	VERB
ijtc-1663	81	14	to	to	PART
ijtc-1663	81	15	reduce	reduce	VERB
ijtc-1663	81	16	profitability	profitability	NOUN
ijtc-1663	81	17	.	.	PUNCT
ijtc-1663	82	1	without	without	ADP
ijtc-1663	82	2	a	a	DET
ijtc-1663	82	3	sound	sound	ADJ
ijtc-1663	82	4	working	work	VERB
ijtc-1663	82	5	capital	capital	NOUN
ijtc-1663	82	6	management	management	NOUN
ijtc-1663	82	7	policy	policy	NOUN
ijtc-1663	82	8	,	,	PUNCT
ijtc-1663	82	9	a	a	DET
ijtc-1663	82	10	firm	firm	NOUN
ijtc-1663	82	11	may	may	AUX
ijtc-1663	82	12	experience	experience	VERB
ijtc-1663	82	13	poor	poor	ADJ
ijtc-1663	82	14	financial	financial	ADJ
ijtc-1663	82	15	performance	performance	NOUN
ijtc-1663	82	16	(	(	PUNCT
ijtc-1663	82	17	gallagher	gallagher	PROPN
ijtc-1663	82	18	&	&	CCONJ
ijtc-1663	82	19	andrew	andrew	PROPN
ijtc-1663	82	20	,	,	PUNCT
ijtc-1663	82	21	2017	2017	NUM
ijtc-1663	82	22	)	)	PUNCT
ijtc-1663	82	23	.	.	PUNCT
ijtc-1663	83	1	it	it	PRON
ijtc-1663	83	2	is	be	AUX
ijtc-1663	83	3	,	,	PUNCT
ijtc-1663	83	4	therefore	therefore	ADV
ijtc-1663	83	5	,	,	PUNCT
ijtc-1663	83	6	important	important	ADJ
ijtc-1663	83	7	to	to	PART
ijtc-1663	83	8	choose	choose	VERB
ijtc-1663	83	9	a	a	DET
ijtc-1663	83	10	working	work	VERB
ijtc-1663	83	11	capital	capital	NOUN
ijtc-1663	83	12	management	management	NOUN
ijtc-1663	83	13	approach	approach	NOUN
ijtc-1663	83	14	that	that	PRON
ijtc-1663	83	15	ensures	ensure	VERB
ijtc-1663	83	16	a	a	DET
ijtc-1663	83	17	balance	balance	NOUN
ijtc-1663	83	18	between	between	ADP
ijtc-1663	83	19	idle	idle	ADJ
ijtc-1663	83	20	current	current	ADJ
ijtc-1663	83	21	assets	asset	NOUN
ijtc-1663	83	22	and	and	CCONJ
ijtc-1663	83	23	long	long	ADJ
ijtc-1663	83	24	-	-	PUNCT
ijtc-1663	83	25	term	term	NOUN
ijtc-1663	83	26	investments	investment	NOUN
ijtc-1663	83	27	.	.	PUNCT
ijtc-1663	84	1	the	the	DET
ijtc-1663	84	2	paper	paper	NOUN
ijtc-1663	84	3	follows	follow	VERB
ijtc-1663	84	4	the	the	DET
ijtc-1663	84	5	standard	standard	ADJ
ijtc-1663	84	6	procedure	procedure	NOUN
ijtc-1663	84	7	for	for	ADP
ijtc-1663	84	8	empirical	empirical	ADJ
ijtc-1663	84	9	testing	testing	NOUN
ijtc-1663	84	10	required	require	VERB
ijtc-1663	84	11	to	to	PART
ijtc-1663	84	12	evaluate	evaluate	VERB
ijtc-1663	84	13	the	the	DET
ijtc-1663	84	14	study	study	NOUN
ijtc-1663	84	15	’s	’s	PART
ijtc-1663	84	16	hypotheses	hypothesis	NOUN
ijtc-1663	84	17	.	.	PUNCT
ijtc-1663	85	1	first	first	ADV
ijtc-1663	85	2	,	,	PUNCT
ijtc-1663	85	3	we	we	PRON
ijtc-1663	85	4	employ	employ	VERB
ijtc-1663	85	5	some	some	DET
ijtc-1663	85	6	summary	summary	NOUN
ijtc-1663	85	7	statistics	statistic	NOUN
ijtc-1663	85	8	including	include	VERB
ijtc-1663	85	9	the	the	DET
ijtc-1663	85	10	mean	mean	ADJ
ijtc-1663	85	11	,	,	PUNCT
ijtc-1663	85	12	standard	standard	ADJ
ijtc-1663	85	13	deviation	deviation	NOUN
ijtc-1663	85	14	,	,	PUNCT
ijtc-1663	85	15	minimum	minimum	NOUN
ijtc-1663	85	16	and	and	CCONJ
ijtc-1663	85	17	maximum	maximum	ADJ
ijtc-1663	85	18	to	to	PART
ijtc-1663	85	19	describe	describe	VERB
ijtc-1663	85	20	the	the	DET
ijtc-1663	85	21	variables	variable	NOUN
ijtc-1663	85	22	.	.	PUNCT
ijtc-1663	86	1	if	if	SCONJ
ijtc-1663	86	2	the	the	DET
ijtc-1663	86	3	kurtosis	kurtosis	NOUN
ijtc-1663	86	4	is	be	AUX
ijtc-1663	86	5	above	above	ADP
ijtc-1663	86	6	three	three	NUM
ijtc-1663	86	7	,	,	PUNCT
ijtc-1663	86	8	the	the	DET
ijtc-1663	86	9	distribution	distribution	NOUN
ijtc-1663	86	10	is	be	AUX
ijtc-1663	86	11	peaked	peak	VERB
ijtc-1663	86	12	or	or	CCONJ
ijtc-1663	86	13	leptokurtic	leptokurtic	ADJ
ijtc-1663	86	14	relative	relative	ADJ
ijtc-1663	86	15	to	to	ADP
ijtc-1663	86	16	the	the	DET
ijtc-1663	86	17	normal	normal	ADJ
ijtc-1663	86	18	and	and	CCONJ
ijtc-1663	86	19	if	if	SCONJ
ijtc-1663	86	20	the	the	DET
ijtc-1663	86	21	kurtosis	kurtosis	NOUN
ijtc-1663	86	22	is	be	AUX
ijtc-1663	86	23	less	less	ADJ
ijtc-1663	86	24	than	than	ADP
ijtc-1663	86	25	three	three	NUM
ijtc-1663	86	26	,	,	PUNCT
ijtc-1663	86	27	the	the	DET
ijtc-1663	86	28	distribution	distribution	NOUN
ijtc-1663	86	29	is	be	AUX
ijtc-1663	86	30	flat	flat	ADJ
ijtc-1663	86	31	or	or	CCONJ
ijtc-1663	86	32	platykurtic	platykurtic	ADJ
ijtc-1663	86	33	relative	relative	ADJ
ijtc-1663	86	34	to	to	ADP
ijtc-1663	86	35	normal	normal	ADJ
ijtc-1663	86	36	.	.	PUNCT
ijtc-1663	87	1	jarque	jarque	NOUN
ijtc-1663	87	2	-	-	PUNCT
ijtc-1663	87	3	bera	bera	NOUN
ijtc-1663	87	4	(	(	PUNCT
ijtc-1663	87	5	jb	jb	PROPN
ijtc-1663	87	6	)	)	PUNCT
ijtc-1663	87	7	tests	test	NOUN
ijtc-1663	87	8	for	for	ADP
ijtc-1663	87	9	the	the	DET
ijtc-1663	87	10	normal	normal	ADJ
ijtc-1663	87	11	distribution	distribution	NOUN
ijtc-1663	87	12	of	of	ADP
ijtc-1663	87	13	the	the	DET
ijtc-1663	87	14	series	series	NOUN
ijtc-1663	87	15	.	.	PUNCT
ijtc-1663	88	1	it	it	PRON
ijtc-1663	88	2	measures	measure	VERB
ijtc-1663	88	3	the	the	DET
ijtc-1663	88	4	difference	difference	NOUN
ijtc-1663	88	5	of	of	ADP
ijtc-1663	88	6	the	the	DET
ijtc-1663	88	7	skewness	skewness	NOUN
ijtc-1663	88	8	and	and	CCONJ
ijtc-1663	88	9	kurtosis	kurtosis	NOUN
ijtc-1663	88	10	of	of	ADP
ijtc-1663	88	11	the	the	DET
ijtc-1663	88	12	series	series	NOUN
ijtc-1663	88	13	with	with	ADP
ijtc-1663	88	14	those	those	PRON
ijtc-1663	88	15	with	with	ADP
ijtc-1663	88	16	normal	normal	ADJ
ijtc-1663	88	17	distribution	distribution	NOUN
ijtc-1663	88	18	.	.	PUNCT
ijtc-1663	89	1	jb	jb	PROPN
ijtc-1663	89	2	statistics	statistics	PROPN
ijtc-1663	89	3	show	show	VERB
ijtc-1663	89	4	the	the	DET
ijtc-1663	89	5	normality	normality	NOUN
ijtc-1663	89	6	or	or	CCONJ
ijtc-1663	89	7	otherwise	otherwise	ADV
ijtc-1663	89	8	of	of	ADP
ijtc-1663	89	9	the	the	DET
ijtc-1663	89	10	variables	variable	NOUN
ijtc-1663	89	11	’	'	PUNCT
ijtc-1663	89	12	distribution	distribution	NOUN
ijtc-1663	89	13	.	.	PUNCT
ijtc-1663	90	1	the	the	DET
ijtc-1663	90	2	statistic	statistic	NOUN
ijtc-1663	90	3	,	,	PUNCT
ijtc-1663	90	4	computed	compute	VERB
ijtc-1663	90	5	from	from	ADP
ijtc-1663	90	6	equation	equation	NOUN
ijtc-1663	90	7	(	(	PUNCT
ijtc-1663	90	8	1	1	NUM
ijtc-1663	90	9	)	)	PUNCT
ijtc-1663	90	10	,	,	PUNCT
ijtc-1663	90	11	represents	represent	VERB
ijtc-1663	90	12	a	a	DET
ijtc-1663	90	13	goodness	goodness	NOUN
ijtc-1663	90	14	-	-	PUNCT
ijtc-1663	90	15	of	of	ADP
ijtc-1663	90	16	-	-	PUNCT
ijtc-1663	90	17	fit	fit	ADJ
ijtc-1663	90	18	assessment	assessment	NOUN
ijtc-1663	90	19	that	that	PRON
ijtc-1663	90	20	confirms	confirm	VERB
ijtc-1663	90	21	whether	whether	SCONJ
ijtc-1663	90	22	recovered	recover	VERB
ijtc-1663	90	23	sample	sample	NOUN
ijtc-1663	90	24	skewness	skewness	NOUN
ijtc-1663	90	25	and	and	CCONJ
ijtc-1663	90	26	kurtosis	kurtosis	VERB
ijtc-1663	90	27	match	match	VERB
ijtc-1663	90	28	normal	normal	ADJ
ijtc-1663	90	29	distribution	distribution	NOUN
ijtc-1663	90	30	.	.	PUNCT
ijtc-1663	91	1	𝐽𝐵-statistic	𝐽𝐵-statistic	ADJ
ijtc-1663	91	2	=	=	SYM
ijtc-1663	91	3	1	1	NUM
ijtc-1663	91	4	6	6	NUM
ijtc-1663	91	5	∗	∗	NOUN
ijtc-1663	91	6	[	[	X
ijtc-1663	91	7	(	(	PUNCT
ijtc-1663	91	8	�	�	PROPN
ijtc-1663	91	9	̃	̃	NOUN
ijtc-1663	91	10	�	�	NOUN
ijtc-1663	91	11	3)2	3)2	NUM
ijtc-1663	91	12	+	+	NUM
ijtc-1663	91	13	0	0	NUM
ijtc-1663	91	14	.	.	X
ijtc-1663	91	15	25	25	NUM
ijtc-1663	91	16	(	(	PUNCT
ijtc-1663	91	17	𝜇4	𝜇4	NOUN
ijtc-1663	91	18	−	−	NOUN
ijtc-1663	91	19	3)2]⁄	3)2]⁄	NUM
ijtc-1663	91	20	1	1	NUM
ijtc-1663	91	21	)	)	PUNCT
ijtc-1663	91	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1663	91	23	working	work	VERB
ijtc-1663	91	24	capital	capital	NOUN
ijtc-1663	91	25	management	management	NOUN
ijtc-1663	91	26	and	and	CCONJ
ijtc-1663	91	27	financial	financial	ADJ
ijtc-1663	91	28	performance	performance	NOUN
ijtc-1663	91	29	:	:	PUNCT
ijtc-1663	91	30	evidence	evidence	NOUN
ijtc-1663	91	31	from	from	ADP
ijtc-1663	91	32	deposit	deposit	NOUN
ijtc-1663	91	33	money	money	NOUN
ijtc-1663	91	34	banks	bank	NOUN
ijtc-1663	91	35	in	in	ADP
ijtc-1663	91	36	nigeria	nigeria	PROPN
ijtc-1663	92	1	gbadebo	gbadebo	PROPN
ijtc-1663	92	2	848	848	NUM
ijtc-1663	92	3	|	|	ADV
ijtc-1663	92	4	ilomata	ilomata	PROPN
ijtc-1663	92	5	international	international	ADJ
ijtc-1663	92	6	journal	journal	NOUN
ijtc-1663	92	7	of	of	ADP
ijtc-1663	92	8	tax	tax	PROPN
ijtc-1663	92	9	&	&	CCONJ
ijtc-1663	92	10	accounting	accounting	PROPN
ijtc-1663	92	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	92	12	where	where	SCONJ
ijtc-1663	92	13	𝜇3	𝜇3	NOUN
ijtc-1663	92	14	and	and	CCONJ
ijtc-1663	92	15	𝜇4	𝜇4	NOUN
ijtc-1663	92	16	are	be	AUX
ijtc-1663	92	17	the	the	DET
ijtc-1663	92	18	skewness	skewness	NOUN
ijtc-1663	92	19	and	and	CCONJ
ijtc-1663	92	20	kurtosis	kurtosis	VERB
ijtc-1663	92	21	coefficients	coefficient	NOUN
ijtc-1663	92	22	.	.	PUNCT
ijtc-1663	93	1	the	the	DET
ijtc-1663	93	2	variable	variable	NOUN
ijtc-1663	93	3	’s	’s	PART
ijtc-1663	93	4	series	series	NOUN
ijtc-1663	93	5	is	be	AUX
ijtc-1663	93	6	non	non	ADJ
ijtc-1663	93	7	-	-	ADJ
ijtc-1663	93	8	normal	normal	ADJ
ijtc-1663	93	9	distribution	distribution	NOUN
ijtc-1663	93	10	,	,	PUNCT
ijtc-1663	93	11	if	if	SCONJ
ijtc-1663	93	12	the	the	DET
ijtc-1663	93	13	jb	jb	PROPN
ijtc-1663	93	14	is	be	AUX
ijtc-1663	93	15	far	far	ADV
ijtc-1663	93	16	from	from	ADP
ijtc-1663	93	17	zero	zero	NUM
ijtc-1663	93	18	,	,	PUNCT
ijtc-1663	93	19	and	and	CCONJ
ijtc-1663	93	20	as	as	SCONJ
ijtc-1663	93	21	such	such	DET
ijtc-1663	93	22	the	the	DET
ijtc-1663	93	23	test	test	NOUN
ijtc-1663	93	24	is	be	AUX
ijtc-1663	93	25	significant	significant	ADJ
ijtc-1663	93	26	at	at	ADP
ijtc-1663	93	27	chosen	choose	VERB
ijtc-1663	93	28	level	level	NOUN
ijtc-1663	93	29	.	.	PUNCT
ijtc-1663	94	1	to	to	PART
ijtc-1663	94	2	find	find	VERB
ijtc-1663	94	3	the	the	DET
ijtc-1663	94	4	relationship	relationship	NOUN
ijtc-1663	94	5	between	between	ADP
ijtc-1663	94	6	working	work	VERB
ijtc-1663	94	7	capital	capital	NOUN
ijtc-1663	94	8	and	and	CCONJ
ijtc-1663	94	9	the	the	DET
ijtc-1663	94	10	financial	financial	ADJ
ijtc-1663	94	11	performance	performance	NOUN
ijtc-1663	94	12	and	and	CCONJ
ijtc-1663	94	13	confirm	confirm	VERB
ijtc-1663	94	14	the	the	DET
ijtc-1663	94	15	slated	slate	VERB
ijtc-1663	94	16	hypotheses	hypothesis	NOUN
ijtc-1663	94	17	the	the	DET
ijtc-1663	94	18	paper	paper	NOUN
ijtc-1663	94	19	uses	use	VERB
ijtc-1663	94	20	return	return	NOUN
ijtc-1663	94	21	on	on	ADP
ijtc-1663	94	22	assets	asset	NOUN
ijtc-1663	94	23	as	as	ADP
ijtc-1663	94	24	measure	measure	NOUN
ijtc-1663	94	25	of	of	ADP
ijtc-1663	94	26	financial	financial	ADJ
ijtc-1663	94	27	performance	performance	NOUN
ijtc-1663	94	28	as	as	ADV
ijtc-1663	94	29	well	well	ADV
ijtc-1663	94	30	as	as	ADP
ijtc-1663	94	31	gross	gross	ADJ
ijtc-1663	94	32	operating	operating	NOUN
ijtc-1663	94	33	profit	profit	NOUN
ijtc-1663	94	34	and	and	CCONJ
ijtc-1663	94	35	cash	cash	NOUN
ijtc-1663	94	36	conversion	conversion	NOUN
ijtc-1663	94	37	cycle	cycle	NOUN
ijtc-1663	94	38	as	as	ADP
ijtc-1663	94	39	measure	measure	NOUN
ijtc-1663	94	40	of	of	ADP
ijtc-1663	94	41	working	work	VERB
ijtc-1663	94	42	capital	capital	NOUN
ijtc-1663	94	43	management	management	NOUN
ijtc-1663	94	44	being	be	AUX
ijtc-1663	94	45	the	the	PRON
ijtc-1663	94	46	as	as	ADP
ijtc-1663	94	47	independent	independent	ADJ
ijtc-1663	94	48	variables	variable	NOUN
ijtc-1663	94	49	.	.	PUNCT
ijtc-1663	95	1	equation	equation	NOUN
ijtc-1663	95	2	2	2	NUM
ijtc-1663	95	3	(	(	PUNCT
ijtc-1663	95	4	functional	functional	ADJ
ijtc-1663	95	5	form	form	NOUN
ijtc-1663	95	6	)	)	PUNCT
ijtc-1663	95	7	and	and	CCONJ
ijtc-1663	95	8	equation3	equation3	PROPN
ijtc-1663	95	9	(	(	PUNCT
ijtc-1663	95	10	linear	linear	ADJ
ijtc-1663	95	11	form	form	NOUN
ijtc-1663	95	12	)	)	PUNCT
ijtc-1663	95	13	provide	provide	VERB
ijtc-1663	95	14	models	model	NOUN
ijtc-1663	95	15	that	that	PRON
ijtc-1663	95	16	connect	connect	VERB
ijtc-1663	95	17	how	how	SCONJ
ijtc-1663	95	18	the	the	DET
ijtc-1663	95	19	management	management	NOUN
ijtc-1663	95	20	working	work	VERB
ijtc-1663	95	21	capital	capital	NOUN
ijtc-1663	95	22	impact	impact	NOUN
ijtc-1663	95	23	firm	firm	NOUN
ijtc-1663	95	24	’s	’s	PART
ijtc-1663	95	25	financial	financial	ADJ
ijtc-1663	95	26	performance	performance	NOUN
ijtc-1663	95	27	roa𝑖,𝑡	roa𝑖,𝑡	VERB
ijtc-1663	95	28	=	=	SYM
ijtc-1663	95	29	gop𝑖,𝑡	gop𝑖,𝑡	NOUN
ijtc-1663	95	30	,	,	PUNCT
ijtc-1663	95	31	ccc𝑖,𝑡	ccc𝑖,𝑡	NUM
ijtc-1663	95	32	,	,	PUNCT
ijtc-1663	95	33	wkp𝑖,𝑡	wkp𝑖,𝑡	NOUN
ijtc-1663	95	34	,	,	PUNCT
ijtc-1663	95	35	ifr𝑖,𝑡	ifr𝑖,𝑡	NUM
ijtc-1663	95	36	,	,	PUNCT
ijtc-1663	95	37	int𝑖,𝑡	int𝑖,𝑡	NUM
ijtc-1663	95	38	(	(	PUNCT
ijtc-1663	95	39	2	2	NUM
ijtc-1663	95	40	)	)	PUNCT
ijtc-1663	95	41	roa𝑖,𝑡	roa𝑖,𝑡	PUNCT
ijtc-1663	96	1	=	=	SYM
ijtc-1663	97	1	α0	α0	ADJ
ijtc-1663	97	2	+	+	CCONJ
ijtc-1663	97	3	α1gop𝑖,𝑡	α1gop𝑖,𝑡	PROPN
ijtc-1663	97	4	+	+	CCONJ
ijtc-1663	97	5	α2ccc𝑖,𝑡	α2ccc𝑖,𝑡	ADJ
ijtc-1663	98	1	+	+	CCONJ
ijtc-1663	98	2	α3wkp𝑖,𝑡	α3wkp𝑖,𝑡	ADJ
ijtc-1663	98	3	+	+	CCONJ
ijtc-1663	98	4	α4ifr𝑖,𝑡	α4ifr𝑖,𝑡	NUM
ijtc-1663	98	5	+	+	CCONJ
ijtc-1663	98	6	α5int𝑖,𝑡	α5int𝑖,𝑡	NUM
ijtc-1663	98	7	+	+	CCONJ
ijtc-1663	98	8	e𝑖,𝑡	e𝑖,𝑡	NOUN
ijtc-1663	98	9	(	(	PUNCT
ijtc-1663	98	10	3	3	X
ijtc-1663	98	11	)	)	PUNCT
ijtc-1663	98	12	where	where	SCONJ
ijtc-1663	98	13	roa	roa	PROPN
ijtc-1663	98	14	is	be	AUX
ijtc-1663	98	15	return	return	NOUN
ijtc-1663	98	16	on	on	ADP
ijtc-1663	98	17	asset	asset	NOUN
ijtc-1663	98	18	,	,	PUNCT
ijtc-1663	98	19	ccc	ccc	PROPN
ijtc-1663	98	20	is	be	AUX
ijtc-1663	98	21	conversion	conversion	NOUN
ijtc-1663	98	22	capital	capital	NOUN
ijtc-1663	98	23	cycle	cycle	NOUN
ijtc-1663	98	24	,	,	PUNCT
ijtc-1663	98	25	gop	gop	PROPN
ijtc-1663	98	26	is	be	AUX
ijtc-1663	98	27	gross	gross	ADJ
ijtc-1663	98	28	operating	operating	NOUN
ijtc-1663	98	29	profit	profit	NOUN
ijtc-1663	98	30	,	,	PUNCT
ijtc-1663	98	31	wkp	wkp	ADJ
ijtc-1663	98	32	is	be	AUX
ijtc-1663	98	33	working	work	VERB
ijtc-1663	98	34	capital	capital	NOUN
ijtc-1663	98	35	,	,	PUNCT
ijtc-1663	98	36	ifr	ifr	PROPN
ijtc-1663	98	37	is	be	AUX
ijtc-1663	98	38	inflation	inflation	NOUN
ijtc-1663	98	39	rate	rate	NOUN
ijtc-1663	98	40	and	and	CCONJ
ijtc-1663	98	41	int	int	NOUN
ijtc-1663	98	42	is	be	AUX
ijtc-1663	98	43	the	the	DET
ijtc-1663	98	44	interest	interest	NOUN
ijtc-1663	98	45	rate	rate	NOUN
ijtc-1663	98	46	.	.	PUNCT
ijtc-1663	99	1	α0	α0	PROPN
ijtc-1663	99	2	is	be	AUX
ijtc-1663	99	3	constant	constant	ADJ
ijtc-1663	99	4	and	and	CCONJ
ijtc-1663	99	5	u	u	NOUN
ijtc-1663	99	6	is	be	AUX
ijtc-1663	99	7	the	the	DET
ijtc-1663	99	8	error	error	NOUN
ijtc-1663	99	9	term	term	NOUN
ijtc-1663	99	10	.	.	PUNCT
ijtc-1663	100	1	the	the	DET
ijtc-1663	100	2	economic	economic	ADJ
ijtc-1663	100	3	a	a	DET
ijtc-1663	100	4	priori	priori	X
ijtc-1663	100	5	criteria	criterion	NOUN
ijtc-1663	100	6	refer	refer	VERB
ijtc-1663	100	7	to	to	ADP
ijtc-1663	100	8	the	the	DET
ijtc-1663	100	9	sign	sign	NOUN
ijtc-1663	100	10	and	and	CCONJ
ijtc-1663	100	11	size	size	NOUN
ijtc-1663	100	12	of	of	ADP
ijtc-1663	100	13	the	the	DET
ijtc-1663	100	14	parameters	parameter	NOUN
ijtc-1663	100	15	and	and	CCONJ
ijtc-1663	100	16	the	the	DET
ijtc-1663	100	17	economic	economic	ADJ
ijtc-1663	100	18	relationship	relationship	NOUN
ijtc-1663	100	19	between	between	ADP
ijtc-1663	100	20	the	the	DET
ijtc-1663	100	21	variables	variable	NOUN
ijtc-1663	100	22	.	.	PUNCT
ijtc-1663	101	1	the	the	DET
ijtc-1663	101	2	apriori	apriori	ADJ
ijtc-1663	101	3	expression	expression	NOUN
ijtc-1663	101	4	of	of	ADP
ijtc-1663	101	5	this	this	DET
ijtc-1663	101	6	model	model	NOUN
ijtc-1663	101	7	is	be	AUX
ijtc-1663	101	8	that	that	PRON
ijtc-1663	101	9	α𝑖	α𝑖	ADP
ijtc-1663	101	10	>	>	X
ijtc-1663	101	11	0	0	PUNCT
ijtc-1663	102	1	(	(	PUNCT
ijtc-1663	102	2	𝑓𝑜𝑟	𝑓𝑜𝑟	NOUN
ijtc-1663	102	3	𝑖	𝑖	NOUN
ijtc-1663	102	4	=	=	SYM
ijtc-1663	102	5	0	0	NUM
ijtc-1663	102	6	𝑡𝑜	𝑡𝑜	NOUN
ijtc-1663	102	7	3	3	NUM
ijtc-1663	102	8	)	)	PUNCT
ijtc-1663	102	9	and	and	CCONJ
ijtc-1663	102	10	α𝑖	α𝑖	ADP
ijtc-1663	102	11	<	<	X
ijtc-1663	102	12	0	0	NUM
ijtc-1663	103	1	𝑓𝑜𝑟	𝑓𝑜𝑟	NOUN
ijtc-1663	103	2	𝑖	𝑖	NOUN
ijtc-1663	103	3	=	=	NOUN
ijtc-1663	103	4	4	4	NUM
ijtc-1663	103	5	,	,	PUNCT
ijtc-1663	103	6	5	5	NUM
ijtc-1663	103	7	.	.	PUNCT
ijtc-1663	104	1	the	the	DET
ijtc-1663	104	2	generalised	generalise	VERB
ijtc-1663	104	3	method	method	NOUN
ijtc-1663	104	4	of	of	ADP
ijtc-1663	104	5	moments	moment	NOUN
ijtc-1663	104	6	(	(	PUNCT
ijtc-1663	104	7	gmm	gmm	NOUN
ijtc-1663	104	8	)	)	PUNCT
ijtc-1663	104	9	panel	panel	NOUN
ijtc-1663	104	10	regression	regression	NOUN
ijtc-1663	104	11	model	model	NOUN
ijtc-1663	104	12	for	for	ADP
ijtc-1663	104	13	the	the	DET
ijtc-1663	104	14	estimation	estimation	NOUN
ijtc-1663	104	15	.	.	PUNCT
ijtc-1663	105	1	the	the	DET
ijtc-1663	105	2	estimation	estimation	NOUN
ijtc-1663	105	3	uses	use	VERB
ijtc-1663	105	4	the	the	DET
ijtc-1663	105	5	pooled	pooled	ADJ
ijtc-1663	105	6	ols	ols	PROPN
ijtc-1663	105	7	yields	yield	NOUN
ijtc-1663	105	8	inconsistent	inconsistent	ADJ
ijtc-1663	105	9	estimators	estimator	NOUN
ijtc-1663	105	10	and	and	CCONJ
ijtc-1663	105	11	heteroskedasticity	heteroskedasticity	NOUN
ijtc-1663	105	12	errors	error	NOUN
ijtc-1663	105	13	.	.	PUNCT
ijtc-1663	106	1	this	this	DET
ijtc-1663	106	2	study	study	NOUN
ijtc-1663	106	3	adopted	adopt	VERB
ijtc-1663	106	4	ex	ex	NOUN
ijtc-1663	106	5	-	-	NOUN
ijtc-1663	106	6	post	post	ADJ
ijtc-1663	106	7	facto	facto	X
ijtc-1663	106	8	,	,	PUNCT
ijtc-1663	106	9	involving	involve	VERB
ijtc-1663	106	10	secondarily	secondarily	ADV
ijtc-1663	106	11	sourced	source	VERB
ijtc-1663	106	12	data	datum	NOUN
ijtc-1663	106	13	from	from	ADP
ijtc-1663	106	14	the	the	DET
ijtc-1663	106	15	annual	annual	ADJ
ijtc-1663	106	16	reports	report	NOUN
ijtc-1663	106	17	.	.	PUNCT
ijtc-1663	107	1	the	the	DET
ijtc-1663	107	2	paper	paper	NOUN
ijtc-1663	107	3	focus	focus	NOUN
ijtc-1663	107	4	on	on	ADP
ijtc-1663	107	5	the	the	DET
ijtc-1663	107	6	population	population	NOUN
ijtc-1663	107	7	of	of	ADP
ijtc-1663	107	8	dmbs	dmb	NOUN
ijtc-1663	107	9	on	on	ADP
ijtc-1663	107	10	the	the	DET
ijtc-1663	107	11	nigerian	nigerian	ADJ
ijtc-1663	107	12	exchange	exchange	NOUN
ijtc-1663	107	13	group	group	NOUN
ijtc-1663	107	14	(	(	PUNCT
ijtc-1663	107	15	ngx	ngx	PROPN
ijtc-1663	107	16	)	)	PUNCT
ijtc-1663	107	17	for	for	ADP
ijtc-1663	107	18	access	access	NOUN
ijtc-1663	107	19	bank	bank	NOUN
ijtc-1663	107	20	,	,	PUNCT
ijtc-1663	107	21	first	first	ADJ
ijtc-1663	107	22	bank	bank	NOUN
ijtc-1663	107	23	,	,	PUNCT
ijtc-1663	107	24	gtb	gtb	NOUN
ijtc-1663	107	25	,	,	PUNCT
ijtc-1663	107	26	uba	uba	PROPN
ijtc-1663	107	27	,	,	PUNCT
ijtc-1663	107	28	and	and	CCONJ
ijtc-1663	107	29	zenith	zenith	PROPN
ijtc-1663	107	30	bank	bank	NOUN
ijtc-1663	107	31	.	.	PUNCT
ijtc-1663	108	1	the	the	DET
ijtc-1663	108	2	data	datum	NOUN
ijtc-1663	108	3	,	,	PUNCT
ijtc-1663	108	4	between	between	ADP
ijtc-1663	108	5	2012	2012	NUM
ijtc-1663	108	6	to	to	ADP
ijtc-1663	108	7	2022	2022	NUM
ijtc-1663	108	8	,	,	PUNCT
ijtc-1663	108	9	are	be	AUX
ijtc-1663	108	10	extracted	extract	VERB
ijtc-1663	108	11	from	from	ADP
ijtc-1663	108	12	the	the	DET
ijtc-1663	108	13	annual	annual	ADJ
ijtc-1663	108	14	audited	audit	VERB
ijtc-1663	108	15	accounts	account	NOUN
ijtc-1663	108	16	and	and	CCONJ
ijtc-1663	108	17	nxg	nxg	PROPN
ijtc-1663	108	18	reports	report	NOUN
ijtc-1663	108	19	.	.	PUNCT
ijtc-1663	109	1	the	the	DET
ijtc-1663	109	2	variables	variable	NOUN
ijtc-1663	109	3	are	be	AUX
ijtc-1663	109	4	defined	define	VERB
ijtc-1663	109	5	.	.	PUNCT
ijtc-1663	110	1	return	return	NOUN
ijtc-1663	110	2	on	on	ADP
ijtc-1663	110	3	assets	asset	NOUN
ijtc-1663	110	4	indicates	indicate	VERB
ijtc-1663	110	5	how	how	SCONJ
ijtc-1663	110	6	profitable	profitable	ADJ
ijtc-1663	110	7	a	a	DET
ijtc-1663	110	8	company	company	NOUN
ijtc-1663	110	9	is	be	AUX
ijtc-1663	110	10	in	in	ADP
ijtc-1663	110	11	relation	relation	NOUN
ijtc-1663	110	12	to	to	ADP
ijtc-1663	110	13	its	its	PRON
ijtc-1663	110	14	total	total	ADJ
ijtc-1663	110	15	assets	asset	NOUN
ijtc-1663	110	16	.	.	PUNCT
ijtc-1663	111	1	gross	gross	ADJ
ijtc-1663	111	2	operating	operating	NOUN
ijtc-1663	111	3	profit	profit	NOUN
ijtc-1663	111	4	is	be	AUX
ijtc-1663	111	5	calculated	calculate	VERB
ijtc-1663	111	6	as	as	ADP
ijtc-1663	111	7	revenue	revenue	NOUN
ijtc-1663	111	8	less	less	ADJ
ijtc-1663	111	9	cost	cost	NOUN
ijtc-1663	111	10	of	of	ADP
ijtc-1663	111	11	goods	good	NOUN
ijtc-1663	111	12	sold	sell	VERB
ijtc-1663	111	13	,	,	PUNCT
ijtc-1663	111	14	operating	operating	NOUN
ijtc-1663	111	15	expenses	expense	NOUN
ijtc-1663	111	16	,	,	PUNCT
ijtc-1663	111	17	depreciation	depreciation	NOUN
ijtc-1663	111	18	and	and	CCONJ
ijtc-1663	111	19	amortization	amortization	NOUN
ijtc-1663	111	20	.	.	PUNCT
ijtc-1663	112	1	it	it	PRON
ijtc-1663	112	2	is	be	AUX
ijtc-1663	112	3	earnings	earning	NOUN
ijtc-1663	112	4	minus	minus	ADP
ijtc-1663	112	5	the	the	DET
ijtc-1663	112	6	direct	direct	ADJ
ijtc-1663	112	7	manufacturing	manufacturing	NOUN
ijtc-1663	112	8	costs	cost	NOUN
ijtc-1663	112	9	.	.	PUNCT
ijtc-1663	113	1	conversion	conversion	NOUN
ijtc-1663	113	2	capital	capital	NOUN
ijtc-1663	113	3	cycle	cycle	NOUN
ijtc-1663	113	4	is	be	AUX
ijtc-1663	113	5	simply	simply	ADV
ijtc-1663	113	6	a	a	DET
ijtc-1663	113	7	metric	metric	NOUN
ijtc-1663	113	8	that	that	PRON
ijtc-1663	113	9	expresses	express	VERB
ijtc-1663	113	10	the	the	DET
ijtc-1663	113	11	time	time	NOUN
ijtc-1663	113	12	(	(	PUNCT
ijtc-1663	113	13	measured	measure	VERB
ijtc-1663	113	14	in	in	ADP
ijtc-1663	113	15	days	day	NOUN
ijtc-1663	113	16	)	)	PUNCT
ijtc-1663	113	17	that	that	SCONJ
ijtc-1663	113	18	it	it	PRON
ijtc-1663	113	19	takes	take	VERB
ijtc-1663	113	20	for	for	SCONJ
ijtc-1663	113	21	a	a	DET
ijtc-1663	113	22	company	company	NOUN
ijtc-1663	113	23	to	to	PART
ijtc-1663	113	24	convert	convert	VERB
ijtc-1663	113	25	its	its	PRON
ijtc-1663	113	26	investments	investment	NOUN
ijtc-1663	113	27	in	in	ADP
ijtc-1663	113	28	inventory	inventory	NOUN
ijtc-1663	113	29	and	and	CCONJ
ijtc-1663	113	30	other	other	ADJ
ijtc-1663	113	31	resources	resource	NOUN
ijtc-1663	113	32	into	into	ADP
ijtc-1663	113	33	cash	cash	NOUN
ijtc-1663	113	34	flows	flow	NOUN
ijtc-1663	113	35	from	from	ADP
ijtc-1663	113	36	sales	sale	NOUN
ijtc-1663	113	37	.	.	PUNCT
ijtc-1663	114	1	it	it	PRON
ijtc-1663	114	2	measures	measure	VERB
ijtc-1663	114	3	how	how	SCONJ
ijtc-1663	114	4	long	long	ADV
ijtc-1663	114	5	each	each	DET
ijtc-1663	114	6	net	net	ADJ
ijtc-1663	114	7	input	input	NOUN
ijtc-1663	114	8	dollar	dollar	NOUN
ijtc-1663	114	9	is	be	AUX
ijtc-1663	114	10	tied	tie	VERB
ijtc-1663	114	11	up	up	ADP
ijtc-1663	114	12	in	in	ADP
ijtc-1663	114	13	the	the	DET
ijtc-1663	114	14	production	production	NOUN
ijtc-1663	114	15	and	and	CCONJ
ijtc-1663	114	16	sales	sale	NOUN
ijtc-1663	114	17	process	process	NOUN
ijtc-1663	114	18	before	before	SCONJ
ijtc-1663	114	19	it	it	PRON
ijtc-1663	114	20	gets	get	AUX
ijtc-1663	114	21	converted	convert	VERB
ijtc-1663	114	22	into	into	ADP
ijtc-1663	114	23	cash	cash	NOUN
ijtc-1663	114	24	received	receive	VERB
ijtc-1663	114	25	.	.	PUNCT
ijtc-1663	115	1	working	work	VERB
ijtc-1663	115	2	capital	capital	NOUN
ijtc-1663	115	3	is	be	AUX
ijtc-1663	115	4	the	the	DET
ijtc-1663	115	5	difference	difference	NOUN
ijtc-1663	115	6	between	between	ADP
ijtc-1663	115	7	a	a	DET
ijtc-1663	115	8	company	company	NOUN
ijtc-1663	115	9	’s	’s	PART
ijtc-1663	115	10	current	current	ADJ
ijtc-1663	115	11	assets	asset	NOUN
ijtc-1663	115	12	and	and	CCONJ
ijtc-1663	115	13	its	its	PRON
ijtc-1663	115	14	current	current	ADJ
ijtc-1663	115	15	liabilities	liability	NOUN
ijtc-1663	115	16	,	,	PUNCT
ijtc-1663	115	17	such	such	ADJ
ijtc-1663	115	18	as	as	ADP
ijtc-1663	115	19	accounts	account	NOUN
ijtc-1663	115	20	payable	payable	ADJ
ijtc-1663	115	21	and	and	CCONJ
ijtc-1663	115	22	debts	debt	NOUN
ijtc-1663	115	23	.	.	PUNCT
ijtc-1663	116	1	it	it	PRON
ijtc-1663	116	2	gauges	gauge	VERB
ijtc-1663	116	3	the	the	DET
ijtc-1663	116	4	short	short	ADJ
ijtc-1663	116	5	-	-	PUNCT
ijtc-1663	116	6	term	term	NOUN
ijtc-1663	116	7	health	health	NOUN
ijtc-1663	116	8	of	of	ADP
ijtc-1663	116	9	an	an	DET
ijtc-1663	116	10	organisation	organisation	NOUN
ijtc-1663	116	11	.	.	PUNCT
ijtc-1663	117	1	result	result	NOUN
ijtc-1663	117	2	and	and	CCONJ
ijtc-1663	117	3	discussion	discussion	NOUN
ijtc-1663	117	4	we	we	PRON
ijtc-1663	117	5	present	present	VERB
ijtc-1663	117	6	the	the	DET
ijtc-1663	117	7	results	result	NOUN
ijtc-1663	117	8	and	and	CCONJ
ijtc-1663	117	9	evaluate	evaluate	VERB
ijtc-1663	117	10	the	the	DET
ijtc-1663	117	11	working	work	VERB
ijtc-1663	117	12	hypotheses	hypothesis	NOUN
ijtc-1663	117	13	.	.	PUNCT
ijtc-1663	118	1	before	before	ADP
ijtc-1663	118	2	presenting	present	VERB
ijtc-1663	118	3	the	the	DET
ijtc-1663	118	4	gmm	gmm	PROPN
ijtc-1663	118	5	output	output	NOUN
ijtc-1663	118	6	,	,	PUNCT
ijtc-1663	118	7	the	the	DET
ijtc-1663	118	8	paper	paper	NOUN
ijtc-1663	118	9	as	as	SCONJ
ijtc-1663	118	10	reported	report	VERB
ijtc-1663	118	11	in	in	ADP
ijtc-1663	118	12	table	table	NOUN
ijtc-1663	118	13	1	1	NUM
ijtc-1663	118	14	,	,	PUNCT
ijtc-1663	118	15	presents	present	VERB
ijtc-1663	118	16	the	the	DET
ijtc-1663	118	17	statistics	statistic	NOUN
ijtc-1663	118	18	summary	summary	NOUN
ijtc-1663	118	19	of	of	ADP
ijtc-1663	118	20	the	the	DET
ijtc-1663	118	21	considered	consider	VERB
ijtc-1663	118	22	variables	variable	NOUN
ijtc-1663	118	23	.	.	PUNCT
ijtc-1663	119	1	the	the	DET
ijtc-1663	119	2	mean	mean	ADJ
ijtc-1663	119	3	values	value	NOUN
ijtc-1663	119	4	of	of	ADP
ijtc-1663	119	5	all	all	DET
ijtc-1663	119	6	the	the	DET
ijtc-1663	119	7	variables	variable	NOUN
ijtc-1663	119	8	used	use	VERB
ijtc-1663	119	9	were	be	AUX
ijtc-1663	119	10	reported	report	VERB
ijtc-1663	119	11	to	to	PART
ijtc-1663	119	12	be	be	AUX
ijtc-1663	119	13	positive	positive	ADJ
ijtc-1663	119	14	.	.	PUNCT
ijtc-1663	120	1	this	this	PRON
ijtc-1663	120	2	implies	imply	VERB
ijtc-1663	120	3	that	that	SCONJ
ijtc-1663	120	4	all	all	DET
ijtc-1663	120	5	the	the	DET
ijtc-1663	120	6	variables	variable	NOUN
ijtc-1663	120	7	used	use	VERB
ijtc-1663	120	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	120	9	working	work	VERB
ijtc-1663	120	10	capital	capital	NOUN
ijtc-1663	120	11	management	management	NOUN
ijtc-1663	120	12	and	and	CCONJ
ijtc-1663	120	13	financial	financial	ADJ
ijtc-1663	120	14	performance	performance	NOUN
ijtc-1663	120	15	:	:	PUNCT
ijtc-1663	120	16	evidence	evidence	NOUN
ijtc-1663	120	17	from	from	ADP
ijtc-1663	120	18	deposit	deposit	NOUN
ijtc-1663	120	19	money	money	NOUN
ijtc-1663	120	20	banks	bank	NOUN
ijtc-1663	120	21	in	in	ADP
ijtc-1663	120	22	nigeria	nigeria	PROPN
ijtc-1663	120	23	gbadebo	gbadebo	PROPN
ijtc-1663	120	24	849	849	NUM
ijtc-1663	120	25	|	|	ADV
ijtc-1663	120	26	ilomata	ilomata	PROPN
ijtc-1663	120	27	international	international	ADJ
ijtc-1663	120	28	journal	journal	NOUN
ijtc-1663	120	29	of	of	ADP
ijtc-1663	120	30	tax	tax	PROPN
ijtc-1663	120	31	&	&	CCONJ
ijtc-1663	120	32	accounting	accounting	PROPN
ijtc-1663	120	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	120	34	have	have	AUX
ijtc-1663	120	35	recorded	record	VERB
ijtc-1663	120	36	an	an	DET
ijtc-1663	120	37	increasing	increase	VERB
ijtc-1663	120	38	trend	trend	NOUN
ijtc-1663	120	39	for	for	ADP
ijtc-1663	120	40	most	most	ADJ
ijtc-1663	120	41	periods	period	NOUN
ijtc-1663	120	42	.	.	PUNCT
ijtc-1663	121	1	the	the	DET
ijtc-1663	121	2	mean	mean	ADJ
ijtc-1663	121	3	value	value	NOUN
ijtc-1663	121	4	for	for	ADP
ijtc-1663	121	5	roa	roa	PROPN
ijtc-1663	121	6	is	be	AUX
ijtc-1663	121	7	an	an	DET
ijtc-1663	121	8	indication	indication	NOUN
ijtc-1663	121	9	of	of	ADP
ijtc-1663	121	10	increasing	increase	VERB
ijtc-1663	121	11	returns	return	NOUN
ijtc-1663	121	12	which	which	PRON
ijtc-1663	121	13	also	also	ADV
ijtc-1663	121	14	means	mean	VERB
ijtc-1663	121	15	rising	rise	VERB
ijtc-1663	121	16	performance	performance	NOUN
ijtc-1663	121	17	for	for	ADP
ijtc-1663	121	18	the	the	DET
ijtc-1663	121	19	banks	bank	NOUN
ijtc-1663	121	20	.	.	PUNCT
ijtc-1663	122	1	the	the	DET
ijtc-1663	122	2	maximum	maximum	ADJ
ijtc-1663	122	3	and	and	CCONJ
ijtc-1663	122	4	minimum	minimum	ADJ
ijtc-1663	122	5	values	value	NOUN
ijtc-1663	122	6	indicate	indicate	VERB
ijtc-1663	122	7	the	the	DET
ijtc-1663	122	8	highest	high	ADJ
ijtc-1663	122	9	points	point	NOUN
ijtc-1663	122	10	and	and	CCONJ
ijtc-1663	122	11	lowest	low	ADJ
ijtc-1663	122	12	points	point	NOUN
ijtc-1663	122	13	of	of	ADP
ijtc-1663	122	14	the	the	DET
ijtc-1663	122	15	variables	variable	NOUN
ijtc-1663	122	16	throughout	throughout	ADP
ijtc-1663	122	17	the	the	DET
ijtc-1663	122	18	study	study	NOUN
ijtc-1663	122	19	period	period	NOUN
ijtc-1663	122	20	.	.	PUNCT
ijtc-1663	123	1	the	the	DET
ijtc-1663	123	2	highest	high	ADJ
ijtc-1663	123	3	value	value	NOUN
ijtc-1663	123	4	for	for	ADP
ijtc-1663	123	5	return	return	NOUN
ijtc-1663	123	6	on	on	ADP
ijtc-1663	123	7	equity	equity	NOUN
ijtc-1663	123	8	during	during	ADP
ijtc-1663	123	9	the	the	DET
ijtc-1663	123	10	period	period	NOUN
ijtc-1663	123	11	under	under	ADP
ijtc-1663	123	12	study	study	NOUN
ijtc-1663	123	13	was	be	AUX
ijtc-1663	123	14	31	31	NUM
ijtc-1663	123	15	%	%	NOUN
ijtc-1663	123	16	while	while	SCONJ
ijtc-1663	123	17	the	the	DET
ijtc-1663	123	18	minimum	minimum	ADJ
ijtc-1663	123	19	value	value	NOUN
ijtc-1663	123	20	of	of	ADP
ijtc-1663	123	21	roa	roa	PROPN
ijtc-1663	123	22	is	be	AUX
ijtc-1663	123	23	1	1	NUM
ijtc-1663	123	24	%	%	NOUN
ijtc-1663	123	25	.	.	PUNCT
ijtc-1663	124	1	the	the	DET
ijtc-1663	124	2	standard	standard	ADJ
ijtc-1663	124	3	deviation	deviation	NOUN
ijtc-1663	124	4	for	for	ADP
ijtc-1663	124	5	roa𝑖,𝑡	roa𝑖,𝑡	PROPN
ijtc-1663	124	6	,	,	PUNCT
ijtc-1663	124	7	gop𝑖,𝑡	gop𝑖,𝑡	NOUN
ijtc-1663	124	8	,	,	PUNCT
ijtc-1663	124	9	ccc𝑖,𝑡	ccc𝑖,𝑡	NUM
ijtc-1663	124	10	,	,	PUNCT
ijtc-1663	124	11	wkp𝑖,𝑡	wkp𝑖,𝑡	NOUN
ijtc-1663	124	12	,	,	PUNCT
ijtc-1663	124	13	ifr𝑖,𝑡	ifr𝑖,𝑡	NUM
ijtc-1663	124	14	,	,	PUNCT
ijtc-1663	124	15	and	and	CCONJ
ijtc-1663	124	16	int𝑖,𝑡	int𝑖,𝑡	NUM
ijtc-1663	124	17	,	,	PUNCT
ijtc-1663	124	18	are	be	AUX
ijtc-1663	124	19	respectively	respectively	ADV
ijtc-1663	124	20	,	,	PUNCT
ijtc-1663	124	21	0	0	X
ijtc-1663	124	22	.	.	NOUN
ijtc-1663	124	23	087	087	NUM
ijtc-1663	124	24	2	2	NUM
ijtc-1663	124	25	.	.	X
ijtc-1663	124	26	489	489	NUM
ijtc-1663	124	27	,	,	PUNCT
ijtc-1663	124	28	1	1	NUM
ijtc-1663	124	29	.	.	NUM
ijtc-1663	124	30	091	091	NUM
ijtc-1663	124	31	,	,	PUNCT
ijtc-1663	124	32	3	3	NUM
ijtc-1663	124	33	.	.	NOUN
ijtc-1663	124	34	673	673	NUM
ijtc-1663	124	35	,	,	PUNCT
ijtc-1663	124	36	0	0	NUM
ijtc-1663	124	37	.	.	NOUN
ijtc-1663	124	38	037	037	NUM
ijtc-1663	124	39	,	,	PUNCT
ijtc-1663	124	40	and	and	CCONJ
ijtc-1663	124	41	0	0	NUM
ijtc-1663	124	42	.	.	NOUN
ijtc-1663	124	43	011	011	NUM
ijtc-1663	124	44	.	.	PUNCT
ijtc-1663	125	1	three	three	NUM
ijtc-1663	125	2	variables	variable	NOUN
ijtc-1663	125	3	roa𝑖,𝑡	roa𝑖,𝑡	VERB
ijtc-1663	125	4	,	,	PUNCT
ijtc-1663	125	5	,	,	PUNCT
ijtc-1663	125	6	ifr𝑖,𝑡	ifr𝑖,𝑡	X
ijtc-1663	125	7	,	,	PUNCT
ijtc-1663	125	8	and	and	CCONJ
ijtc-1663	125	9	wkp𝑖,𝑡	wkp𝑖,𝑡	NOUN
ijtc-1663	125	10	are	be	AUX
ijtc-1663	125	11	positively	positively	ADV
ijtc-1663	125	12	skewed	skewed	ADJ
ijtc-1663	125	13	from	from	ADP
ijtc-1663	125	14	the	the	DET
ijtc-1663	125	15	normal	normal	ADJ
ijtc-1663	125	16	distribution	distribution	NOUN
ijtc-1663	125	17	point	point	NOUN
ijtc-1663	125	18	,	,	PUNCT
ijtc-1663	125	19	while	while	SCONJ
ijtc-1663	125	20	others	other	NOUN
ijtc-1663	125	21	,	,	PUNCT
ijtc-1663	125	22	gop𝑖,𝑡	gop𝑖,𝑡	NOUN
ijtc-1663	125	23	,	,	PUNCT
ijtc-1663	125	24	ccc𝑖,𝑡	ccc𝑖,𝑡	NUM
ijtc-1663	125	25	,	,	PUNCT
ijtc-1663	125	26	and	and	CCONJ
ijtc-1663	125	27	int𝑖,𝑡	int𝑖,𝑡	PROPN
ijtc-1663	125	28	are	be	AUX
ijtc-1663	125	29	negatively	negatively	ADV
ijtc-1663	125	30	skewed	skewed	ADJ
ijtc-1663	125	31	.	.	PUNCT
ijtc-1663	126	1	the	the	DET
ijtc-1663	126	2	variables	variable	NOUN
ijtc-1663	126	3	are	be	AUX
ijtc-1663	126	4	flat	flat	ADJ
ijtc-1663	126	5	or	or	CCONJ
ijtc-1663	126	6	platykurtic	platykurtic	ADJ
ijtc-1663	126	7	to	to	ADP
ijtc-1663	126	8	normal	normal	ADJ
ijtc-1663	126	9	being	be	AUX
ijtc-1663	126	10	less	less	ADJ
ijtc-1663	126	11	than	than	ADP
ijtc-1663	126	12	three	three	NUM
ijtc-1663	126	13	.	.	PUNCT
ijtc-1663	127	1	the	the	DET
ijtc-1663	127	2	jarque	jarque	NOUN
ijtc-1663	127	3	-	-	PUNCT
ijtc-1663	127	4	bera	bera	NOUN
ijtc-1663	127	5	values	value	NOUN
ijtc-1663	127	6	for	for	ADP
ijtc-1663	127	7	roa𝑖,𝑡	roa𝑖,𝑡	PROPN
ijtc-1663	127	8	,	,	PUNCT
ijtc-1663	127	9	gop𝑖,𝑡	gop𝑖,𝑡	NOUN
ijtc-1663	127	10	,	,	PUNCT
ijtc-1663	127	11	ccc𝑖,𝑡	ccc𝑖,𝑡	NUM
ijtc-1663	127	12	,	,	PUNCT
ijtc-1663	127	13	wkp𝑖,𝑡	wkp𝑖,𝑡	NOUN
ijtc-1663	127	14	,	,	PUNCT
ijtc-1663	127	15	ifr𝑖,𝑡	ifr𝑖,𝑡	NUM
ijtc-1663	127	16	,	,	PUNCT
ijtc-1663	127	17	and	and	CCONJ
ijtc-1663	127	18	int𝑖,𝑡are	int𝑖,𝑡are	VERB
ijtc-1663	127	19	0	0	NUM
ijtc-1663	127	20	.	.	NOUN
ijtc-1663	127	21	381	381	NUM
ijtc-1663	127	22	,	,	PUNCT
ijtc-1663	127	23	2	2	NUM
ijtc-1663	127	24	.	.	NOUN
ijtc-1663	127	25	176	176	NUM
ijtc-1663	127	26	,	,	PUNCT
ijtc-1663	127	27	10	10	NUM
ijtc-1663	127	28	.	.	NOUN
ijtc-1663	127	29	10	10	NUM
ijtc-1663	127	30	,	,	PUNCT
ijtc-1663	127	31	and	and	CCONJ
ijtc-1663	127	32	7	7	NUM
ijtc-1663	127	33	.	.	NUM
ijtc-1663	127	34	118	118	NUM
ijtc-1663	127	35	,	,	PUNCT
ijtc-1663	127	36	6	6	NUM
ijtc-1663	127	37	.	.	NOUN
ijtc-1663	127	38	379	379	NUM
ijtc-1663	127	39	,	,	PUNCT
ijtc-1663	127	40	and	and	CCONJ
ijtc-1663	127	41	9	9	NUM
ijtc-1663	127	42	.	.	NOUN
ijtc-1663	127	43	295	295	NUM
ijtc-1663	127	44	respectively	respectively	ADV
ijtc-1663	127	45	.	.	PUNCT
ijtc-1663	127	46	table	table	NOUN
ijtc-1663	127	47	2	2	NUM
ijtc-1663	127	48	shows	show	VERB
ijtc-1663	127	49	the	the	DET
ijtc-1663	127	50	outcomes	outcome	NOUN
ijtc-1663	127	51	of	of	ADP
ijtc-1663	127	52	the	the	DET
ijtc-1663	127	53	generalized	generalized	ADJ
ijtc-1663	127	54	method	method	NOUN
ijtc-1663	127	55	of	of	ADP
ijtc-1663	127	56	moments	moment	NOUN
ijtc-1663	127	57	for	for	ADP
ijtc-1663	127	58	the	the	DET
ijtc-1663	127	59	apnel	apnel	ADJ
ijtc-1663	127	60	estimation	estimation	NOUN
ijtc-1663	127	61	.	.	PUNCT
ijtc-1663	128	1	the	the	DET
ijtc-1663	128	2	adjusted	adjusted	ADJ
ijtc-1663	128	3	coefficient	coefficient	NOUN
ijtc-1663	128	4	of	of	ADP
ijtc-1663	128	5	determination	determination	NOUN
ijtc-1663	128	6	suggests	suggest	VERB
ijtc-1663	128	7	that	that	SCONJ
ijtc-1663	128	8	about	about	ADP
ijtc-1663	128	9	73	73	NUM
ijtc-1663	128	10	.	.	PUNCT
ijtc-1663	129	1	38	38	NUM
ijtc-1663	129	2	%	%	NOUN
ijtc-1663	129	3	variation	variation	NOUN
ijtc-1663	129	4	in	in	ADP
ijtc-1663	129	5	return	return	NOUN
ijtc-1663	129	6	on	on	ADP
ijtc-1663	129	7	asset	asset	NOUN
ijtc-1663	129	8	is	be	AUX
ijtc-1663	129	9	explained	explain	VERB
ijtc-1663	129	10	by	by	ADP
ijtc-1663	129	11	variations	variation	NOUN
ijtc-1663	129	12	in	in	ADP
ijtc-1663	129	13	other	other	ADJ
ijtc-1663	129	14	variables	variable	NOUN
ijtc-1663	129	15	.	.	PUNCT
ijtc-1663	130	1	the	the	DET
ijtc-1663	130	2	durbin	durbin	PROPN
ijtc-1663	130	3	watson	watson	PROPN
ijtc-1663	130	4	value	value	NOUN
ijtc-1663	130	5	of	of	ADP
ijtc-1663	130	6	2	2	NUM
ijtc-1663	130	7	.	.	NOUN
ijtc-1663	130	8	013	013	NUM
ijtc-1663	130	9	indicates	indicate	VERB
ijtc-1663	130	10	the	the	DET
ijtc-1663	130	11	absences	absence	NOUN
ijtc-1663	130	12	of	of	ADP
ijtc-1663	130	13	serial	serial	ADJ
ijtc-1663	130	14	autocorrelation	autocorrelation	NOUN
ijtc-1663	130	15	.	.	PUNCT
ijtc-1663	131	1	the	the	DET
ijtc-1663	131	2	coefficient	coefficient	NOUN
ijtc-1663	131	3	of	of	ADP
ijtc-1663	131	4	wkp	wkp	NOUN
ijtc-1663	131	5	of	of	ADP
ijtc-1663	131	6	(	(	PUNCT
ijtc-1663	131	7	0	0	NUM
ijtc-1663	131	8	.	.	NOUN
ijtc-1663	131	9	298	298	NUM
ijtc-1663	131	10	)	)	PUNCT
ijtc-1663	131	11	has	have	VERB
ijtc-1663	131	12	a	a	DET
ijtc-1663	131	13	p	p	NOUN
ijtc-1663	131	14	-	-	PUNCT
ijtc-1663	131	15	value	value	NOUN
ijtc-1663	131	16	of	of	ADP
ijtc-1663	131	17	0	0	NUM
ijtc-1663	131	18	.	.	NOUN
ijtc-1663	131	19	0032	0032	NUM
ijtc-1663	131	20	which	which	PRON
ijtc-1663	131	21	is	be	AUX
ijtc-1663	131	22	less	less	ADJ
ijtc-1663	131	23	than	than	ADP
ijtc-1663	131	24	0	0	NUM
ijtc-1663	131	25	.	.	PUNCT
ijtc-1663	132	1	05	05	NUM
ijtc-1663	132	2	.	.	PUNCT
ijtc-1663	133	1	the	the	DET
ijtc-1663	133	2	first	first	ADJ
ijtc-1663	133	3	null	null	NOUN
ijtc-1663	133	4	of	of	ADP
ijtc-1663	133	5	no	no	DET
ijtc-1663	133	6	significant	significant	ADJ
ijtc-1663	133	7	relationship	relationship	NOUN
ijtc-1663	133	8	between	between	ADP
ijtc-1663	133	9	working	work	VERB
ijtc-1663	133	10	capital	capital	NOUN
ijtc-1663	133	11	and	and	CCONJ
ijtc-1663	133	12	financial	financial	ADJ
ijtc-1663	133	13	performance	performance	NOUN
ijtc-1663	133	14	is	be	AUX
ijtc-1663	133	15	rejected	reject	VERB
ijtc-1663	133	16	at	at	ADP
ijtc-1663	133	17	5	5	NUM
ijtc-1663	133	18	%	%	NOUN
ijtc-1663	133	19	.	.	PUNCT
ijtc-1663	134	1	this	this	PRON
ijtc-1663	134	2	implies	imply	VERB
ijtc-1663	134	3	that	that	SCONJ
ijtc-1663	134	4	there	there	PRON
ijtc-1663	134	5	is	be	VERB
ijtc-1663	134	6	a	a	DET
ijtc-1663	134	7	positive	positive	ADJ
ijtc-1663	134	8	and	and	CCONJ
ijtc-1663	134	9	significant	significant	ADJ
ijtc-1663	134	10	relationship	relationship	NOUN
ijtc-1663	134	11	between	between	ADP
ijtc-1663	134	12	working	work	VERB
ijtc-1663	134	13	capital	capital	NOUN
ijtc-1663	134	14	and	and	CCONJ
ijtc-1663	134	15	financial	financial	ADJ
ijtc-1663	134	16	performance	performance	NOUN
ijtc-1663	134	17	.	.	PUNCT
ijtc-1663	135	1	the	the	DET
ijtc-1663	135	2	coefficient	coefficient	NOUN
ijtc-1663	135	3	of	of	ADP
ijtc-1663	135	4	gop	gop	PROPN
ijtc-1663	135	5	of	of	ADP
ijtc-1663	135	6	(	(	PUNCT
ijtc-1663	135	7	0	0	NUM
ijtc-1663	135	8	.	.	NOUN
ijtc-1663	135	9	0279	0279	NUM
ijtc-1663	135	10	)	)	PUNCT
ijtc-1663	135	11	has	have	VERB
ijtc-1663	135	12	a	a	DET
ijtc-1663	135	13	p	p	NOUN
ijtc-1663	135	14	-	-	PUNCT
ijtc-1663	135	15	value	value	NOUN
ijtc-1663	135	16	of	of	ADP
ijtc-1663	135	17	0	0	NUM
ijtc-1663	135	18	.	.	NOUN
ijtc-1663	135	19	0049	0049	NUM
ijtc-1663	135	20	which	which	PRON
ijtc-1663	135	21	is	be	AUX
ijtc-1663	135	22	less	less	ADJ
ijtc-1663	135	23	than	than	ADP
ijtc-1663	135	24	0	0	NUM
ijtc-1663	135	25	.	.	PUNCT
ijtc-1663	136	1	05	05	NUM
ijtc-1663	136	2	.	.	PUNCT
ijtc-1663	137	1	the	the	DET
ijtc-1663	137	2	second	second	ADJ
ijtc-1663	137	3	null	null	NOUN
ijtc-1663	137	4	of	of	ADP
ijtc-1663	137	5	no	no	DET
ijtc-1663	137	6	significant	significant	ADJ
ijtc-1663	137	7	relationship	relationship	NOUN
ijtc-1663	137	8	between	between	ADP
ijtc-1663	137	9	gross	gross	ADJ
ijtc-1663	137	10	operating	operating	NOUN
ijtc-1663	137	11	profit	profit	NOUN
ijtc-1663	137	12	and	and	CCONJ
ijtc-1663	137	13	financial	financial	ADJ
ijtc-1663	137	14	performance	performance	NOUN
ijtc-1663	137	15	is	be	AUX
ijtc-1663	137	16	rejected	reject	VERB
ijtc-1663	137	17	at	at	ADP
ijtc-1663	137	18	5	5	NUM
ijtc-1663	137	19	%	%	NOUN
ijtc-1663	137	20	.	.	PUNCT
ijtc-1663	138	1	this	this	PRON
ijtc-1663	138	2	supposes	suppose	VERB
ijtc-1663	138	3	that	that	SCONJ
ijtc-1663	138	4	there	there	PRON
ijtc-1663	138	5	is	be	VERB
ijtc-1663	138	6	a	a	DET
ijtc-1663	138	7	positive	positive	ADJ
ijtc-1663	138	8	and	and	CCONJ
ijtc-1663	138	9	significant	significant	ADJ
ijtc-1663	138	10	effect	effect	NOUN
ijtc-1663	138	11	of	of	ADP
ijtc-1663	138	12	gross	gross	ADJ
ijtc-1663	138	13	operating	operating	NOUN
ijtc-1663	138	14	profit	profit	NOUN
ijtc-1663	138	15	on	on	ADP
ijtc-1663	138	16	financial	financial	ADJ
ijtc-1663	138	17	performance	performance	NOUN
ijtc-1663	138	18	.	.	PUNCT
ijtc-1663	139	1	the	the	DET
ijtc-1663	139	2	coefficient	coefficient	NOUN
ijtc-1663	139	3	of	of	ADP
ijtc-1663	139	4	the	the	DET
ijtc-1663	139	5	cash	cash	NOUN
ijtc-1663	139	6	conversion	conversion	NOUN
ijtc-1663	139	7	cycle	cycle	NOUN
ijtc-1663	139	8	of	of	ADP
ijtc-1663	139	9	(	(	PUNCT
ijtc-1663	139	10	-3	-3	INTJ
ijtc-1663	139	11	.	.	PUNCT
ijtc-1663	139	12	24e-06	24e-06	NUM
ijtc-1663	139	13	)	)	PUNCT
ijtc-1663	139	14	has	have	VERB
ijtc-1663	139	15	a	a	DET
ijtc-1663	139	16	p	p	NOUN
ijtc-1663	139	17	-	-	PUNCT
ijtc-1663	139	18	value	value	NOUN
ijtc-1663	139	19	of	of	ADP
ijtc-1663	139	20	0	0	NUM
ijtc-1663	139	21	.	.	NOUN
ijtc-1663	139	22	0384	0384	NUM
ijtc-1663	139	23	which	which	PRON
ijtc-1663	139	24	is	be	AUX
ijtc-1663	139	25	less	less	ADJ
ijtc-1663	139	26	than	than	ADP
ijtc-1663	139	27	0	0	NUM
ijtc-1663	139	28	.	.	PUNCT
ijtc-1663	140	1	05	05	NUM
ijtc-1663	140	2	.	.	PUNCT
ijtc-1663	141	1	the	the	DET
ijtc-1663	141	2	third	third	ADJ
ijtc-1663	141	3	null	null	NOUN
ijtc-1663	141	4	of	of	ADP
ijtc-1663	141	5	no	no	DET
ijtc-1663	141	6	significant	significant	ADJ
ijtc-1663	141	7	relationship	relationship	NOUN
ijtc-1663	141	8	between	between	ADP
ijtc-1663	141	9	cash	cash	NOUN
ijtc-1663	141	10	conversion	conversion	NOUN
ijtc-1663	141	11	cycle	cycle	NOUN
ijtc-1663	141	12	and	and	CCONJ
ijtc-1663	141	13	financial	financial	ADJ
ijtc-1663	141	14	performance	performance	NOUN
ijtc-1663	141	15	is	be	AUX
ijtc-1663	141	16	rejected	reject	VERB
ijtc-1663	141	17	at	at	ADP
ijtc-1663	141	18	5	5	NUM
ijtc-1663	141	19	%	%	NOUN
ijtc-1663	141	20	.	.	PUNCT
ijtc-1663	142	1	this	this	PRON
ijtc-1663	142	2	supposes	suppose	VERB
ijtc-1663	142	3	that	that	SCONJ
ijtc-1663	142	4	there	there	PRON
ijtc-1663	142	5	is	be	VERB
ijtc-1663	142	6	a	a	DET
ijtc-1663	142	7	positive	positive	ADJ
ijtc-1663	142	8	and	and	CCONJ
ijtc-1663	142	9	significant	significant	ADJ
ijtc-1663	142	10	effect	effect	NOUN
ijtc-1663	142	11	of	of	ADP
ijtc-1663	142	12	gross	gross	ADJ
ijtc-1663	142	13	operating	operating	NOUN
ijtc-1663	142	14	profit	profit	NOUN
ijtc-1663	142	15	on	on	ADP
ijtc-1663	142	16	financial	financial	ADJ
ijtc-1663	142	17	performance	performance	NOUN
ijtc-1663	142	18	.	.	PUNCT
ijtc-1663	143	1	the	the	DET
ijtc-1663	143	2	coefficient	coefficient	NOUN
ijtc-1663	143	3	of	of	ADP
ijtc-1663	143	4	the	the	DET
ijtc-1663	143	5	cash	cash	NOUN
ijtc-1663	143	6	conversion	conversion	NOUN
ijtc-1663	143	7	cycle	cycle	NOUN
ijtc-1663	143	8	of	of	ADP
ijtc-1663	143	9	(	(	PUNCT
ijtc-1663	143	10	0	0	NUM
ijtc-1663	143	11	.	.	NOUN
ijtc-1663	143	12	082	082	NUM
ijtc-1663	143	13	)	)	PUNCT
ijtc-1663	143	14	has	have	VERB
ijtc-1663	143	15	a	a	DET
ijtc-1663	143	16	p	p	NOUN
ijtc-1663	143	17	-	-	PUNCT
ijtc-1663	143	18	value	value	NOUN
ijtc-1663	143	19	of	of	ADP
ijtc-1663	143	20	0	0	NUM
ijtc-1663	143	21	.	.	NOUN
ijtc-1663	143	22	0391	0391	NUM
ijtc-1663	143	23	,	,	PUNCT
ijtc-1663	143	24	which	which	PRON
ijtc-1663	143	25	is	be	AUX
ijtc-1663	143	26	less	less	ADJ
ijtc-1663	143	27	than	than	ADP
ijtc-1663	143	28	0	0	NUM
ijtc-1663	143	29	.	.	PUNCT
ijtc-1663	144	1	05	05	NUM
ijtc-1663	144	2	.	.	PUNCT
ijtc-1663	145	1	the	the	DET
ijtc-1663	145	2	third	third	ADJ
ijtc-1663	145	3	null	null	NOUN
ijtc-1663	145	4	of	of	ADP
ijtc-1663	145	5	no	no	DET
ijtc-1663	145	6	significant	significant	ADJ
ijtc-1663	145	7	relationship	relationship	NOUN
ijtc-1663	145	8	between	between	ADP
ijtc-1663	145	9	cash	cash	NOUN
ijtc-1663	145	10	conversion	conversion	NOUN
ijtc-1663	145	11	cycle	cycle	NOUN
ijtc-1663	145	12	and	and	CCONJ
ijtc-1663	145	13	financial	financial	ADJ
ijtc-1663	145	14	performance	performance	NOUN
ijtc-1663	145	15	is	be	AUX
ijtc-1663	145	16	rejected	reject	VERB
ijtc-1663	145	17	at	at	ADP
ijtc-1663	145	18	5	5	NUM
ijtc-1663	145	19	%	%	NOUN
ijtc-1663	145	20	.	.	PUNCT
ijtc-1663	146	1	this	this	PRON
ijtc-1663	146	2	supposes	suppose	VERB
ijtc-1663	146	3	that	that	SCONJ
ijtc-1663	146	4	there	there	PRON
ijtc-1663	146	5	is	be	VERB
ijtc-1663	146	6	a	a	DET
ijtc-1663	146	7	significant	significant	ADJ
ijtc-1663	146	8	effect	effect	NOUN
ijtc-1663	146	9	of	of	ADP
ijtc-1663	146	10	inflation	inflation	NOUN
ijtc-1663	146	11	,	,	PUNCT
ijtc-1663	146	12	a	a	DET
ijtc-1663	146	13	measure	measure	NOUN
ijtc-1663	146	14	of	of	ADP
ijtc-1663	146	15	macroeconomic	macroeconomic	ADJ
ijtc-1663	146	16	factors	factor	NOUN
ijtc-1663	146	17	,	,	PUNCT
ijtc-1663	146	18	on	on	ADP
ijtc-1663	146	19	financial	financial	ADJ
ijtc-1663	146	20	performance	performance	NOUN
ijtc-1663	146	21	.	.	PUNCT
ijtc-1663	147	1	nyabuti	nyabuti	NOUN
ijtc-1663	147	2	and	and	CCONJ
ijtc-1663	147	3	ondiek	ondiek	NOUN
ijtc-1663	147	4	(	(	PUNCT
ijtc-1663	147	5	2018	2018	NUM
ijtc-1663	147	6	)	)	PUNCT
ijtc-1663	147	7	establishing	establish	VERB
ijtc-1663	147	8	a	a	DET
ijtc-1663	147	9	positive	positive	ADJ
ijtc-1663	147	10	correlation	correlation	NOUN
ijtc-1663	147	11	between	between	ADP
ijtc-1663	147	12	working	work	VERB
ijtc-1663	147	13	capital	capital	NOUN
ijtc-1663	147	14	management	management	NOUN
ijtc-1663	147	15	and	and	CCONJ
ijtc-1663	147	16	financial	financial	ADJ
ijtc-1663	147	17	performance	performance	NOUN
ijtc-1663	147	18	.	.	PUNCT
ijtc-1663	148	1	arasa	arasa	PROPN
ijtc-1663	148	2	and	and	CCONJ
ijtc-1663	148	3	k’obonyo	k’obonyo	PROPN
ijtc-1663	148	4	(	(	PUNCT
ijtc-1663	148	5	2018	2018	NUM
ijtc-1663	148	6	)	)	PUNCT
ijtc-1663	148	7	highlight	highlight	VERB
ijtc-1663	148	8	the	the	DET
ijtc-1663	148	9	significant	significant	ADJ
ijtc-1663	148	10	role	role	NOUN
ijtc-1663	148	11	of	of	ADP
ijtc-1663	148	12	effective	effective	ADJ
ijtc-1663	148	13	strategic	strategic	ADJ
ijtc-1663	148	14	planning	planning	NOUN
ijtc-1663	148	15	in	in	ADP
ijtc-1663	148	16	enhancing	enhance	VERB
ijtc-1663	148	17	overall	overall	ADJ
ijtc-1663	148	18	performance	performance	NOUN
ijtc-1663	148	19	.	.	PUNCT
ijtc-1663	149	1	valencia	valencia	PROPN
ijtc-1663	149	2	et	et	PROPN
ijtc-1663	149	3	al	al	PROPN
ijtc-1663	149	4	.	.	PROPN
ijtc-1663	149	5	(	(	PUNCT
ijtc-1663	149	6	2020	2020	NUM
ijtc-1663	149	7	)	)	PUNCT
ijtc-1663	149	8	found	find	VERB
ijtc-1663	149	9	that	that	SCONJ
ijtc-1663	149	10	mexican	mexican	ADJ
ijtc-1663	149	11	firms	firm	NOUN
ijtc-1663	149	12	typically	typically	ADV
ijtc-1663	149	13	maintain	maintain	VERB
ijtc-1663	149	14	an	an	DET
ijtc-1663	149	15	optimal	optimal	ADJ
ijtc-1663	149	16	leverage	leverage	NOUN
ijtc-1663	149	17	ratio	ratio	NOUN
ijtc-1663	149	18	and	and	CCONJ
ijtc-1663	149	19	rely	rely	VERB
ijtc-1663	149	20	on	on	ADP
ijtc-1663	149	21	investment	investment	NOUN
ijtc-1663	149	22	analysis	analysis	NOUN
ijtc-1663	149	23	techniques	technique	NOUN
ijtc-1663	149	24	to	to	PART
ijtc-1663	149	25	analyze	analyze	VERB
ijtc-1663	149	26	profitability	profitability	NOUN
ijtc-1663	149	27	.	.	PUNCT
ijtc-1663	150	1	jog	jog	PROPN
ijtc-1663	150	2	and	and	CCONJ
ijtc-1663	150	3	srivastava	srivastava	PROPN
ijtc-1663	150	4	(	(	PUNCT
ijtc-1663	150	5	2019	2019	NUM
ijtc-1663	150	6	)	)	PUNCT
ijtc-1663	150	7	reveal	reveal	VERB
ijtc-1663	150	8	that	that	SCONJ
ijtc-1663	150	9	investment	investment	NOUN
ijtc-1663	150	10	decisions	decision	NOUN
ijtc-1663	150	11	are	be	AUX
ijtc-1663	150	12	primarily	primarily	ADV
ijtc-1663	150	13	driven	drive	VERB
ijtc-1663	150	14	by	by	ADP
ijtc-1663	150	15	funding	fund	VERB
ijtc-1663	150	16	opportunities	opportunity	NOUN
ijtc-1663	150	17	and	and	CCONJ
ijtc-1663	150	18	capital	capital	NOUN
ijtc-1663	150	19	budgeting	budgeting	NOUN
ijtc-1663	150	20	decisions	decision	NOUN
ijtc-1663	150	21	are	be	AUX
ijtc-1663	150	22	based	base	VERB
ijtc-1663	150	23	on	on	ADP
ijtc-1663	150	24	factors	factor	NOUN
ijtc-1663	150	25	such	such	ADJ
ijtc-1663	150	26	as	as	ADP
ijtc-1663	150	27	net	net	ADJ
ijtc-1663	150	28	present	present	ADJ
ijtc-1663	150	29	value	value	NOUN
ijtc-1663	150	30	and	and	CCONJ
ijtc-1663	150	31	internal	internal	ADJ
ijtc-1663	150	32	rate	rate	NOUN
ijtc-1663	150	33	of	of	ADP
ijtc-1663	150	34	return	return	NOUN
ijtc-1663	150	35	.	.	PUNCT
ijtc-1663	151	1	rasyid	rasyid	NOUN
ijtc-1663	151	2	(	(	PUNCT
ijtc-1663	151	3	2017	2017	NUM
ijtc-1663	151	4	)	)	PUNCT
ijtc-1663	151	5	and	and	CCONJ
ijtc-1663	151	6	nanda	nanda	ADV
ijtc-1663	151	7	and	and	CCONJ
ijtc-1663	151	8	panda	panda	NOUN
ijtc-1663	151	9	(	(	PUNCT
ijtc-1663	151	10	2018	2018	NUM
ijtc-1663	151	11	)	)	PUNCT
ijtc-1663	151	12	reveal	reveal	VERB
ijtc-1663	151	13	significant	significant	ADJ
ijtc-1663	151	14	relationships	relationship	NOUN
ijtc-1663	151	15	between	between	ADP
ijtc-1663	151	16	working	work	VERB
ijtc-1663	151	17	capital	capital	NOUN
ijtc-1663	151	18	policies	policy	NOUN
ijtc-1663	151	19	and	and	CCONJ
ijtc-1663	151	20	performance	performance	NOUN
ijtc-1663	151	21	indicators	indicator	NOUN
ijtc-1663	151	22	.	.	PUNCT
ijtc-1663	152	1	similarly	similarly	ADV
ijtc-1663	152	2	,	,	PUNCT
ijtc-1663	152	3	studies	study	NOUN
ijtc-1663	152	4	by	by	ADP
ijtc-1663	152	5	senan	senan	PROPN
ijtc-1663	152	6	et	et	PROPN
ijtc-1663	152	7	al	al	PROPN
ijtc-1663	152	8	.	.	PROPN
ijtc-1663	152	9	(	(	PUNCT
ijtc-1663	152	10	2021	2021	NUM
ijtc-1663	152	11	)	)	PUNCT
ijtc-1663	152	12	reveal	reveal	VERB
ijtc-1663	152	13	significant	significant	ADJ
ijtc-1663	152	14	associations	association	NOUN
ijtc-1663	152	15	between	between	ADP
ijtc-1663	152	16	working	work	VERB
ijtc-1663	152	17	capital	capital	NOUN
ijtc-1663	152	18	factors	factor	NOUN
ijtc-1663	152	19	and	and	CCONJ
ijtc-1663	152	20	return	return	VERB
ijtc-1663	152	21	on	on	ADP
ijtc-1663	152	22	equity	equity	NOUN
ijtc-1663	152	23	.	.	PUNCT
ijtc-1663	153	1	farhan	farhan	PROPN
ijtc-1663	153	2	et	et	PROPN
ijtc-1663	153	3	al	al	PROPN
ijtc-1663	153	4	.	.	PROPN
ijtc-1663	154	1	(	(	PUNCT
ijtc-1663	154	2	2021	2021	NUM
ijtc-1663	154	3	)	)	PUNCT
ijtc-1663	154	4	and	and	CCONJ
ijtc-1663	154	5	basyith	basyith	ADP
ijtc-1663	154	6	et	et	PROPN
ijtc-1663	154	7	al	al	PROPN
ijtc-1663	154	8	.	.	PROPN
ijtc-1663	155	1	(	(	PUNCT
ijtc-1663	155	2	2021	2021	NUM
ijtc-1663	155	3	)	)	PUNCT
ijtc-1663	155	4	shows	show	VERB
ijtc-1663	155	5	that	that	SCONJ
ijtc-1663	155	6	working	work	VERB
ijtc-1663	155	7	capital	capital	NOUN
ijtc-1663	155	8	investment	investment	NOUN
ijtc-1663	155	9	has	have	VERB
ijtc-1663	155	10	significance	significance	NOUN
ijtc-1663	155	11	on	on	ADP
ijtc-1663	155	12	financing	financing	NOUN
ijtc-1663	155	13	policies	policy	NOUN
ijtc-1663	155	14	on	on	ADP
ijtc-1663	155	15	profitability	profitability	NOUN
ijtc-1663	155	16	.	.	PUNCT
ijtc-1663	156	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1663	156	2	working	work	VERB
ijtc-1663	156	3	capital	capital	NOUN
ijtc-1663	156	4	management	management	NOUN
ijtc-1663	156	5	and	and	CCONJ
ijtc-1663	156	6	financial	financial	ADJ
ijtc-1663	156	7	performance	performance	NOUN
ijtc-1663	156	8	:	:	PUNCT
ijtc-1663	156	9	evidence	evidence	NOUN
ijtc-1663	156	10	from	from	ADP
ijtc-1663	156	11	deposit	deposit	NOUN
ijtc-1663	156	12	money	money	NOUN
ijtc-1663	156	13	banks	bank	NOUN
ijtc-1663	156	14	in	in	ADP
ijtc-1663	156	15	nigeria	nigeria	PROPN
ijtc-1663	156	16	gbadebo	gbadebo	PROPN
ijtc-1663	156	17	850	850	NUM
ijtc-1663	156	18	|	|	ADV
ijtc-1663	156	19	ilomata	ilomata	PROPN
ijtc-1663	156	20	international	international	ADJ
ijtc-1663	156	21	journal	journal	NOUN
ijtc-1663	156	22	of	of	ADP
ijtc-1663	156	23	tax	tax	PROPN
ijtc-1663	156	24	&	&	CCONJ
ijtc-1663	156	25	accounting	account	VERB
ijtc-1663	156	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	156	27	table	table	NOUN
ijtc-1663	156	28	1	1	NUM
ijtc-1663	156	29	.	.	PUNCT
ijtc-1663	157	1	sample	sample	NOUN
ijtc-1663	157	2	statistics	statistic	NOUN
ijtc-1663	157	3	mean	mean	VERB
ijtc-1663	157	4	med	med	PROPN
ijtc-1663	157	5	max	max	PROPN
ijtc-1663	157	6	min	min	PROPN
ijtc-1663	157	7	sd	sd	PROPN
ijtc-1663	157	8	skewness	skewness	NOUN
ijtc-1663	157	9	kurtosis	kurtosis	VERB
ijtc-1663	157	10	jb	jb	PROPN
ijtc-1663	157	11	p	p	NOUN
ijtc-1663	157	12	-	-	PUNCT
ijtc-1663	157	13	value	value	NOUN
ijtc-1663	157	14	roa𝑖,𝑡	roa𝑖,𝑡	ADJ
ijtc-1663	157	15	0	0	NUM
ijtc-1663	157	16	.	.	PUNCT
ijtc-1663	158	1	147	147	NUM
ijtc-1663	158	2	0	0	NUM
ijtc-1663	158	3	.	.	PUNCT
ijtc-1663	159	1	156	156	NUM
ijtc-1663	159	2	0	0	NUM
ijtc-1663	159	3	.	.	PUNCT
ijtc-1663	160	1	310	310	NUM
ijtc-1663	160	2	1	1	NUM
ijtc-1663	160	3	.	.	X
ijtc-1663	160	4	096	096	NUM
ijtc-1663	160	5	0	0	NUM
ijtc-1663	160	6	.	.	NOUN
ijtc-1663	160	7	087	087	NUM
ijtc-1663	160	8	0	0	NUM
ijtc-1663	160	9	.	.	NOUN
ijtc-1663	160	10	0348	0348	NUM
ijtc-1663	160	11	2	2	NUM
ijtc-1663	160	12	.	.	NOUN
ijtc-1663	160	13	646	646	NUM
ijtc-1663	160	14	0	0	NUM
ijtc-1663	160	15	.	.	PUNCT
ijtc-1663	161	1	380	380	NUM
ijtc-1663	161	2	0	0	NUM
ijtc-1663	161	3	.	.	NUM
ijtc-1663	162	1	827	827	NUM
ijtc-1663	162	2	gop𝑖,𝑡	gop𝑖,𝑡	VERB
ijtc-1663	162	3	2	2	NUM
ijtc-1663	162	4	.	.	NOUN
ijtc-1663	162	5	559	559	NUM
ijtc-1663	162	6	2	2	NUM
ijtc-1663	162	7	.	.	NUM
ijtc-1663	162	8	270	270	NUM
ijtc-1663	162	9	6	6	NUM
ijtc-1663	162	10	.	.	NUM
ijtc-1663	162	11	223	223	NUM
ijtc-1663	163	1	-1	-1	NOUN
ijtc-1663	163	2	.	.	PUNCT
ijtc-1663	164	1	583	583	NUM
ijtc-1663	164	2	2	2	NUM
ijtc-1663	164	3	.	.	NUM
ijtc-1663	164	4	488	488	NUM
ijtc-1663	164	5	-0	-0	PUNCT
ijtc-1663	164	6	.	.	PUNCT
ijtc-1663	164	7	022	022	NUM
ijtc-1663	165	1	2	2	NUM
ijtc-1663	165	2	.	.	NUM
ijtc-1663	165	3	137	137	NUM
ijtc-1663	165	4	2	2	NUM
ijtc-1663	165	5	.	.	PUNCT
ijtc-1663	165	6	176	176	NUM
ijtc-1663	165	7	0	0	NUM
ijtc-1663	165	8	.	.	PUNCT
ijtc-1663	166	1	337	337	NUM
ijtc-1663	166	2	ccc𝑖,𝑡	ccc𝑖,𝑡	NUM
ijtc-1663	166	3	13	13	NUM
ijtc-1663	166	4	.	.	PUNCT
ijtc-1663	166	5	07	07	NUM
ijtc-1663	166	6	13	13	NUM
ijtc-1663	166	7	.	.	PUNCT
ijtc-1663	167	1	500	500	NUM
ijtc-1663	167	2	14	14	NUM
ijtc-1663	167	3	.	.	PUNCT
ijtc-1663	167	4	00	00	NUM
ijtc-1663	168	1	11	11	NUM
ijtc-1663	168	2	.	.	PUNCT
ijtc-1663	168	3	00	00	NUM
ijtc-1663	169	1	1	1	NUM
ijtc-1663	169	2	.	.	NUM
ijtc-1663	169	3	091	091	NUM
ijtc-1663	170	1	-0	-0	PROPN
ijtc-1663	170	2	.	.	PROPN
ijtc-1663	171	1	858	858	NUM
ijtc-1663	171	2	2	2	NUM
ijtc-1663	171	3	.	.	NOUN
ijtc-1663	171	4	282	282	NUM
ijtc-1663	171	5	10	10	NUM
ijtc-1663	171	6	.	.	PUNCT
ijtc-1663	172	1	10	10	NUM
ijtc-1663	172	2	0	0	NUM
ijtc-1663	172	3	.	.	NOUN
ijtc-1663	172	4	006	006	NUM
ijtc-1663	172	5	wkp𝑖,𝑡	wkp𝑖,𝑡	NUM
ijtc-1663	172	6	11	11	NUM
ijtc-1663	172	7	.	.	NOUN
ijtc-1663	172	8	85	85	NUM
ijtc-1663	172	9	11	11	NUM
ijtc-1663	172	10	.	.	PUNCT
ijtc-1663	173	1	40	40	NUM
ijtc-1663	173	2	18	18	NUM
ijtc-1663	173	3	.	.	PUNCT
ijtc-1663	174	1	60	60	NUM
ijtc-1663	174	2	8	8	NUM
ijtc-1663	174	3	.	.	PUNCT
ijtc-1663	174	4	000	000	NUM
ijtc-1663	175	1	3	3	NUM
ijtc-1663	175	2	.	.	X
ijtc-1663	176	1	673	673	NUM
ijtc-1663	176	2	0	0	NUM
ijtc-1663	176	3	.	.	PUNCT
ijtc-1663	177	1	664	664	NUM
ijtc-1663	177	2	2	2	NUM
ijtc-1663	177	3	.	.	NOUN
ijtc-1663	177	4	177	177	NUM
ijtc-1663	177	5	7	7	NUM
ijtc-1663	177	6	.	.	PUNCT
ijtc-1663	178	1	119	119	NUM
ijtc-1663	178	2	0	0	NUM
ijtc-1663	178	3	.	.	PUNCT
ijtc-1663	179	1	028	028	NUM
ijtc-1663	179	2	ifr𝑖,𝑡	ifr𝑖,𝑡	NUM
ijtc-1663	179	3	0	0	NUM
ijtc-1663	179	4	.	.	NOUN
ijtc-1663	179	5	123	123	NUM
ijtc-1663	179	6	0	0	NUM
ijtc-1663	179	7	.	.	PUNCT
ijtc-1663	180	1	117	117	NUM
ijtc-1663	180	2	0	0	NUM
ijtc-1663	180	3	.	.	PUNCT
ijtc-1663	181	1	186	186	NUM
ijtc-1663	181	2	0	0	NUM
ijtc-1663	181	3	.	.	NOUN
ijtc-1663	181	4	080	080	NUM
ijtc-1663	181	5	0	0	NUM
ijtc-1663	181	6	.	.	NOUN
ijtc-1663	181	7	037	037	NUM
ijtc-1663	181	8	0	0	NUM
ijtc-1663	181	9	.	.	PUNCT
ijtc-1663	182	1	331	331	NUM
ijtc-1663	182	2	1	1	NUM
ijtc-1663	182	3	.	.	PUNCT
ijtc-1663	182	4	785	785	NUM
ijtc-1663	182	5	6	6	NUM
ijtc-1663	182	6	.	.	PUNCT
ijtc-1663	183	1	379	379	NUM
ijtc-1663	183	2	0	0	NUM
ijtc-1663	183	3	.	.	NOUN
ijtc-1663	183	4	041	041	NUM
ijtc-1663	183	5	int𝑖,𝑡	int𝑖,𝑡	NUM
ijtc-1663	183	6	0	0	NUM
ijtc-1663	183	7	.	.	PUNCT
ijtc-1663	184	1	129	129	NUM
ijtc-1663	184	2	0	0	NUM
ijtc-1663	184	3	.	.	PUNCT
ijtc-1663	185	1	133	133	NUM
ijtc-1663	185	2	0	0	NUM
ijtc-1663	185	3	.	.	PUNCT
ijtc-1663	186	1	140	140	NUM
ijtc-1663	186	2	0	0	NUM
ijtc-1663	186	3	.	.	PUNCT
ijtc-1663	187	1	110	110	NUM
ijtc-1663	187	2	0	0	NUM
ijtc-1663	187	3	.	.	PROPN
ijtc-1663	187	4	011	011	NUM
ijtc-1663	188	1	-0	-0	X
ijtc-1663	188	2	.	.	PUNCT
ijtc-1663	189	1	452	452	NUM
ijtc-1663	189	2	1	1	NUM
ijtc-1663	189	3	.	.	NOUN
ijtc-1663	189	4	596	596	NUM
ijtc-1663	189	5	9	9	NUM
ijtc-1663	189	6	.	.	NOUN
ijtc-1663	189	7	295	295	NUM
ijtc-1663	189	8	0	0	NUM
ijtc-1663	189	9	.	.	PUNCT
ijtc-1663	190	1	010	010	NUM
ijtc-1663	190	2	source	source	NOUN
ijtc-1663	190	3	:	:	PUNCT
ijtc-1663	190	4	author	author	NOUN
ijtc-1663	190	5	(	(	PUNCT
ijtc-1663	190	6	2024	2024	NUM
ijtc-1663	190	7	)	)	PUNCT
ijtc-1663	190	8	note	note	NOUN
ijtc-1663	190	9	:	:	PUNCT
ijtc-1663	190	10	the	the	DET
ijtc-1663	190	11	selected	select	VERB
ijtc-1663	190	12	banks	bank	NOUN
ijtc-1663	190	13	include	include	VERB
ijtc-1663	190	14	first	first	ADJ
ijtc-1663	190	15	bank	bank	NOUN
ijtc-1663	190	16	,	,	PUNCT
ijtc-1663	190	17	guaranty	guaranty	PROPN
ijtc-1663	190	18	trust	trust	PROPN
ijtc-1663	190	19	bank	bank	PROPN
ijtc-1663	190	20	,	,	PUNCT
ijtc-1663	190	21	access	access	NOUN
ijtc-1663	190	22	bank	bank	PROPN
ijtc-1663	190	23	,	,	PUNCT
ijtc-1663	190	24	zenith	zenith	PROPN
ijtc-1663	190	25	bank	bank	NOUN
ijtc-1663	190	26	,	,	PUNCT
ijtc-1663	190	27	and	and	CCONJ
ijtc-1663	190	28	uba	uba	PROPN
ijtc-1663	190	29	.	.	PROPN
ijtc-1663	190	30	table	table	NOUN
ijtc-1663	190	31	2	2	NUM
ijtc-1663	190	32	.	.	X
ijtc-1663	190	33	roa	roa	PROPN
ijtc-1663	190	34	model	model	PROPN
ijtc-1663	190	35	(	(	PUNCT
ijtc-1663	190	36	gmm	gmm	NOUN
ijtc-1663	190	37	estimation	estimation	NOUN
ijtc-1663	190	38	)	)	PUNCT
ijtc-1663	190	39	variable	variable	NOUN
ijtc-1663	190	40	apriori	apriori	PROPN
ijtc-1663	190	41	coeff	coeff	PROPN
ijtc-1663	190	42	std	std	PROPN
ijtc-1663	190	43	.	.	PUNCT
ijtc-1663	191	1	err	err	PROPN
ijtc-1663	191	2	.	.	PUNCT
ijtc-1663	192	1	t	t	PROPN
ijtc-1663	192	2	-	-	PUNCT
ijtc-1663	192	3	stat	stat	NOUN
ijtc-1663	192	4	p	p	NOUN
ijtc-1663	192	5	-	-	PUNCT
ijtc-1663	192	6	value	value	NOUN
ijtc-1663	192	7	const	const	NOUN
ijtc-1663	192	8	0	0	NUM
ijtc-1663	192	9	.	.	PUNCT
ijtc-1663	193	1	399	399	NUM
ijtc-1663	193	2	0	0	NUM
ijtc-1663	193	3	.	.	NOUN
ijtc-1663	194	1	685	685	NUM
ijtc-1663	194	2	0	0	NUM
ijtc-1663	194	3	.	.	PUNCT
ijtc-1663	195	1	583	583	NUM
ijtc-1663	195	2	0	0	NUM
ijtc-1663	195	3	.	.	PROPN
ijtc-1663	196	1	563	563	NUM
ijtc-1663	196	2	gop𝑖,𝑡	gop𝑖,𝑡	X
ijtc-1663	196	3	(	(	PUNCT
ijtc-1663	196	4	+	+	NOUN
ijtc-1663	196	5	)	)	PUNCT
ijtc-1663	196	6	0	0	NUM
ijtc-1663	196	7	.	.	X
ijtc-1663	197	1	028	028	NUM
ijtc-1663	197	2	0	0	NUM
ijtc-1663	197	3	.	.	PROPN
ijtc-1663	197	4	018	018	NUM
ijtc-1663	198	1	-1	-1	X
ijtc-1663	198	2	.	.	PUNCT
ijtc-1663	199	1	565	565	NUM
ijtc-1663	199	2	0	0	NUM
ijtc-1663	199	3	.	.	PUNCT
ijtc-1663	200	1	005	005	NUM
ijtc-1663	200	2	ccc𝑖,𝑡	ccc𝑖,𝑡	NUM
ijtc-1663	200	3	(	(	PUNCT
ijtc-1663	200	4	+	+	NOUN
ijtc-1663	200	5	)	)	PUNCT
ijtc-1663	200	6	0	0	NUM
ijtc-1663	200	7	.	.	PUNCT
ijtc-1663	201	1	000	000	NUM
ijtc-1663	201	2	0	0	NUM
ijtc-1663	201	3	.	.	PUNCT
ijtc-1663	201	4	000	000	NUM
ijtc-1663	202	1	-0	-0	X
ijtc-1663	202	2	.	.	PUNCT
ijtc-1663	203	1	890	890	NUM
ijtc-1663	203	2	0	0	NUM
ijtc-1663	203	3	.	.	NOUN
ijtc-1663	203	4	038	038	NUM
ijtc-1663	203	5	wkp𝑖,𝑡	wkp𝑖,𝑡	X
ijtc-1663	203	6	(	(	PUNCT
ijtc-1663	203	7	+	+	NOUN
ijtc-1663	203	8	)	)	PUNCT
ijtc-1663	203	9	0	0	NUM
ijtc-1663	203	10	.	.	PROPN
ijtc-1663	203	11	298	298	NUM
ijtc-1663	203	12	2	2	NUM
ijtc-1663	203	13	.	.	NUM
ijtc-1663	203	14	020	020	NUM
ijtc-1663	203	15	0	0	NUM
ijtc-1663	203	16	.	.	PUNCT
ijtc-1663	204	1	148	148	NUM
ijtc-1663	204	2	0	0	NUM
ijtc-1663	204	3	.	.	NOUN
ijtc-1663	204	4	003	003	NUM
ijtc-1663	204	5	ifr𝑖,𝑡	ifr𝑖,𝑡	X
ijtc-1663	204	6	(	(	PUNCT
ijtc-1663	204	7	-	-	SYM
ijtc-1663	204	8	)	)	PUNCT
ijtc-1663	204	9	0	0	NUM
ijtc-1663	204	10	.	.	X
ijtc-1663	204	11	082	082	NUM
ijtc-1663	205	1	0	0	NUM
ijtc-1663	205	2	.	.	NOUN
ijtc-1663	205	3	198	198	NUM
ijtc-1663	205	4	0	0	NUM
ijtc-1663	205	5	.	.	PUNCT
ijtc-1663	206	1	415	415	NUM
ijtc-1663	206	2	0	0	NUM
ijtc-1663	206	3	.	.	NUM
ijtc-1663	206	4	039	039	NUM
ijtc-1663	206	5	int𝑖,𝑡	int𝑖,𝑡	NUM
ijtc-1663	206	6	(	(	PUNCT
ijtc-1663	206	7	-	-	PUNCT
ijtc-1663	206	8	)	)	PUNCT
ijtc-1663	206	9	-0	-0	PUNCT
ijtc-1663	206	10	.	.	PUNCT
ijtc-1663	207	1	286	286	NUM
ijtc-1663	207	2	0	0	NUM
ijtc-1663	207	3	.	.	PUNCT
ijtc-1663	208	1	458	458	NUM
ijtc-1663	208	2	-0	-0	PUNCT
ijtc-1663	208	3	.	.	PROPN
ijtc-1663	209	1	624	624	NUM
ijtc-1663	209	2	0	0	NUM
ijtc-1663	209	3	.	.	PUNCT
ijtc-1663	209	4	034	034	NUM
ijtc-1663	210	1	r	r	X
ijtc-1663	210	2	-	-	PUNCT
ijtc-1663	210	3	squared	square	VERB
ijtc-1663	210	4	(	(	PUNCT
ijtc-1663	210	5	adj	adj	NOUN
ijtc-1663	210	6	)	)	PUNCT
ijtc-1663	210	7	0	0	NUM
ijtc-1663	210	8	.	.	X
ijtc-1663	210	9	7338	7338	NUM
ijtc-1663	210	10	durbin	durbin	ADJ
ijtc-1663	210	11	-	-	PUNCT
ijtc-1663	210	12	watson	watson	NOUN
ijtc-1663	210	13	stat	stat	PROPN
ijtc-1663	210	14	2	2	NUM
ijtc-1663	210	15	.	.	NOUN
ijtc-1663	210	16	013	013	NUM
ijtc-1663	210	17	j	j	NOUN
ijtc-1663	210	18	-	-	PUNCT
ijtc-1663	210	19	stat	stat	NOUN
ijtc-1663	210	20	.	.	PUNCT
ijtc-1663	211	1	43	43	NUM
ijtc-1663	211	2	.	.	PUNCT
ijtc-1663	211	3	000	000	NUM
ijtc-1663	212	1	prob(j	prob(j	NUM
ijtc-1663	212	2	-	-	PUNCT
ijtc-1663	212	3	stat	stat	NOUN
ijtc-1663	212	4	.	.	PUNCT
ijtc-1663	212	5	)	)	PUNCT
ijtc-1663	213	1	0	0	NUM
ijtc-1663	213	2	.	.	PUNCT
ijtc-1663	213	3	000	000	NUM
ijtc-1663	213	4	source	source	NOUN
ijtc-1663	213	5	:	:	PUNCT
ijtc-1663	213	6	author	author	NOUN
ijtc-1663	213	7	(	(	PUNCT
ijtc-1663	213	8	2024	2024	NUM
ijtc-1663	213	9	)	)	PUNCT
ijtc-1663	213	10	the	the	DET
ijtc-1663	213	11	results	result	NOUN
ijtc-1663	213	12	indicate	indicate	VERB
ijtc-1663	213	13	that	that	SCONJ
ijtc-1663	213	14	effective	effective	ADJ
ijtc-1663	213	15	working	work	VERB
ijtc-1663	213	16	capital	capital	NOUN
ijtc-1663	213	17	management	management	NOUN
ijtc-1663	213	18	is	be	AUX
ijtc-1663	213	19	positively	positively	ADV
ijtc-1663	213	20	associated	associate	VERB
ijtc-1663	213	21	with	with	ADP
ijtc-1663	213	22	the	the	DET
ijtc-1663	213	23	financial	financial	ADJ
ijtc-1663	213	24	performance	performance	NOUN
ijtc-1663	213	25	of	of	ADP
ijtc-1663	213	26	listed	list	VERB
ijtc-1663	213	27	deposit	deposit	NOUN
ijtc-1663	213	28	money	money	NOUN
ijtc-1663	213	29	banks	bank	NOUN
ijtc-1663	213	30	in	in	ADP
ijtc-1663	213	31	nigeria	nigeria	PROPN
ijtc-1663	213	32	.	.	PUNCT
ijtc-1663	214	1	this	this	PRON
ijtc-1663	214	2	implies	imply	VERB
ijtc-1663	214	3	that	that	SCONJ
ijtc-1663	214	4	banks	bank	NOUN
ijtc-1663	214	5	that	that	PRON
ijtc-1663	214	6	optimize	optimize	VERB
ijtc-1663	214	7	their	their	PRON
ijtc-1663	214	8	working	work	VERB
ijtc-1663	214	9	capital	capital	NOUN
ijtc-1663	214	10	by	by	ADP
ijtc-1663	214	11	managing	manage	VERB
ijtc-1663	214	12	their	their	PRON
ijtc-1663	214	13	short	short	ADJ
ijtc-1663	214	14	-	-	PUNCT
ijtc-1663	214	15	term	term	NOUN
ijtc-1663	214	16	assets	asset	NOUN
ijtc-1663	214	17	and	and	CCONJ
ijtc-1663	214	18	liabilities	liability	NOUN
ijtc-1663	214	19	efficiently	efficiently	ADV
ijtc-1663	214	20	are	be	AUX
ijtc-1663	214	21	more	more	ADV
ijtc-1663	214	22	likely	likely	ADJ
ijtc-1663	214	23	to	to	PART
ijtc-1663	214	24	experience	experience	VERB
ijtc-1663	214	25	enhanced	enhance	VERB
ijtc-1663	214	26	financial	financial	ADJ
ijtc-1663	214	27	performance	performance	NOUN
ijtc-1663	214	28	.	.	PUNCT
ijtc-1663	215	1	this	this	DET
ijtc-1663	215	2	positive	positive	ADJ
ijtc-1663	215	3	relationship	relationship	NOUN
ijtc-1663	215	4	suggests	suggest	VERB
ijtc-1663	215	5	that	that	SCONJ
ijtc-1663	215	6	banks	bank	NOUN
ijtc-1663	215	7	with	with	ADP
ijtc-1663	215	8	better	well	ADJ
ijtc-1663	215	9	working	work	VERB
ijtc-1663	215	10	capital	capital	NOUN
ijtc-1663	215	11	management	management	NOUN
ijtc-1663	215	12	can	can	AUX
ijtc-1663	215	13	maintain	maintain	VERB
ijtc-1663	215	14	liquidity	liquidity	NOUN
ijtc-1663	215	15	while	while	SCONJ
ijtc-1663	215	16	simultaneously	simultaneously	ADV
ijtc-1663	215	17	generating	generate	VERB
ijtc-1663	215	18	returns	return	NOUN
ijtc-1663	215	19	,	,	PUNCT
ijtc-1663	215	20	thus	thus	ADV
ijtc-1663	215	21	enhancing	enhance	VERB
ijtc-1663	215	22	overall	overall	ADJ
ijtc-1663	215	23	profitability	profitability	NOUN
ijtc-1663	215	24	.	.	PUNCT
ijtc-1663	216	1	this	this	PRON
ijtc-1663	216	2	aligns	align	VERB
ijtc-1663	216	3	with	with	ADP
ijtc-1663	216	4	the	the	DET
ijtc-1663	216	5	broader	broad	ADJ
ijtc-1663	216	6	financial	financial	ADJ
ijtc-1663	216	7	management	management	NOUN
ijtc-1663	216	8	literature	literature	NOUN
ijtc-1663	216	9	,	,	PUNCT
ijtc-1663	216	10	which	which	PRON
ijtc-1663	216	11	emphasizes	emphasize	VERB
ijtc-1663	216	12	the	the	DET
ijtc-1663	216	13	importance	importance	NOUN
ijtc-1663	216	14	of	of	ADP
ijtc-1663	216	15	working	work	VERB
ijtc-1663	216	16	capital	capital	NOUN
ijtc-1663	216	17	management	management	NOUN
ijtc-1663	216	18	as	as	ADP
ijtc-1663	216	19	a	a	DET
ijtc-1663	216	20	key	key	ADJ
ijtc-1663	216	21	determinant	determinant	NOUN
ijtc-1663	216	22	of	of	ADP
ijtc-1663	216	23	a	a	DET
ijtc-1663	216	24	firm	firm	NOUN
ijtc-1663	216	25	's	's	PART
ijtc-1663	216	26	financial	financial	ADJ
ijtc-1663	216	27	health	health	NOUN
ijtc-1663	216	28	.	.	PUNCT
ijtc-1663	217	1	the	the	DET
ijtc-1663	217	2	study	study	NOUN
ijtc-1663	217	3	finds	find	VERB
ijtc-1663	217	4	that	that	SCONJ
ijtc-1663	217	5	gross	gross	ADJ
ijtc-1663	217	6	operating	operating	NOUN
ijtc-1663	217	7	profit	profit	NOUN
ijtc-1663	217	8	has	have	VERB
ijtc-1663	217	9	a	a	DET
ijtc-1663	217	10	positive	positive	ADJ
ijtc-1663	217	11	and	and	CCONJ
ijtc-1663	217	12	significant	significant	ADJ
ijtc-1663	217	13	effect	effect	NOUN
ijtc-1663	217	14	on	on	ADP
ijtc-1663	217	15	the	the	DET
ijtc-1663	217	16	financial	financial	ADJ
ijtc-1663	217	17	performance	performance	NOUN
ijtc-1663	217	18	of	of	ADP
ijtc-1663	217	19	the	the	DET
ijtc-1663	217	20	listed	list	VERB
ijtc-1663	217	21	deposit	deposit	NOUN
ijtc-1663	217	22	money	money	NOUN
ijtc-1663	217	23	banks	bank	NOUN
ijtc-1663	217	24	.	.	PUNCT
ijtc-1663	218	1	the	the	DET
ijtc-1663	218	2	positive	positive	ADJ
ijtc-1663	218	3	impact	impact	NOUN
ijtc-1663	218	4	on	on	ADP
ijtc-1663	218	5	financial	financial	ADJ
ijtc-1663	218	6	performance	performance	NOUN
ijtc-1663	218	7	suggests	suggest	VERB
ijtc-1663	218	8	that	that	SCONJ
ijtc-1663	218	9	higher	high	ADJ
ijtc-1663	218	10	gross	gross	ADJ
ijtc-1663	218	11	operating	operating	NOUN
ijtc-1663	218	12	profits	profit	NOUN
ijtc-1663	218	13	lead	lead	VERB
ijtc-1663	218	14	to	to	ADP
ijtc-1663	218	15	improved	improve	VERB
ijtc-1663	218	16	overall	overall	ADJ
ijtc-1663	218	17	financial	financial	ADJ
ijtc-1663	218	18	outcomes	outcome	NOUN
ijtc-1663	218	19	,	,	PUNCT
ijtc-1663	218	20	further	far	ADV
ijtc-1663	218	21	emphasizing	emphasize	VERB
ijtc-1663	218	22	the	the	DET
ijtc-1663	218	23	importance	importance	NOUN
ijtc-1663	218	24	of	of	ADP
ijtc-1663	218	25	operational	operational	ADJ
ijtc-1663	218	26	efficiency	efficiency	NOUN
ijtc-1663	218	27	and	and	CCONJ
ijtc-1663	218	28	cost	cost	NOUN
ijtc-1663	218	29	management	management	NOUN
ijtc-1663	218	30	in	in	ADP
ijtc-1663	218	31	the	the	DET
ijtc-1663	218	32	banking	banking	NOUN
ijtc-1663	218	33	sector	sector	NOUN
ijtc-1663	218	34	.	.	PUNCT
ijtc-1663	219	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1663	219	2	working	work	VERB
ijtc-1663	219	3	capital	capital	NOUN
ijtc-1663	219	4	management	management	NOUN
ijtc-1663	219	5	and	and	CCONJ
ijtc-1663	219	6	financial	financial	ADJ
ijtc-1663	219	7	performance	performance	NOUN
ijtc-1663	219	8	:	:	PUNCT
ijtc-1663	219	9	evidence	evidence	NOUN
ijtc-1663	219	10	from	from	ADP
ijtc-1663	219	11	deposit	deposit	NOUN
ijtc-1663	219	12	money	money	NOUN
ijtc-1663	219	13	banks	bank	NOUN
ijtc-1663	219	14	in	in	ADP
ijtc-1663	219	15	nigeria	nigeria	PROPN
ijtc-1663	219	16	gbadebo	gbadebo	PROPN
ijtc-1663	219	17	851	851	NUM
ijtc-1663	219	18	|	|	ADV
ijtc-1663	219	19	ilomata	ilomata	PROPN
ijtc-1663	219	20	international	international	ADJ
ijtc-1663	219	21	journal	journal	NOUN
ijtc-1663	219	22	of	of	ADP
ijtc-1663	219	23	tax	tax	PROPN
ijtc-1663	219	24	&	&	CCONJ
ijtc-1663	219	25	accounting	account	VERB
ijtc-1663	219	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1663	219	27	the	the	DET
ijtc-1663	219	28	cash	cash	NOUN
ijtc-1663	219	29	conversion	conversion	NOUN
ijtc-1663	219	30	cycle	cycle	NOUN
ijtc-1663	219	31	shows	show	VERB
ijtc-1663	219	32	a	a	DET
ijtc-1663	219	33	negative	negative	ADJ
ijtc-1663	219	34	but	but	CCONJ
ijtc-1663	219	35	significant	significant	ADJ
ijtc-1663	219	36	impact	impact	NOUN
ijtc-1663	219	37	on	on	ADP
ijtc-1663	219	38	financial	financial	ADJ
ijtc-1663	219	39	performance	performance	NOUN
ijtc-1663	219	40	.	.	PUNCT
ijtc-1663	220	1	this	this	PRON
ijtc-1663	220	2	indicates	indicate	VERB
ijtc-1663	220	3	that	that	SCONJ
ijtc-1663	220	4	a	a	DET
ijtc-1663	220	5	longer	long	ADJ
ijtc-1663	220	6	cash	cash	NOUN
ijtc-1663	220	7	conversion	conversion	NOUN
ijtc-1663	220	8	cycle	cycle	NOUN
ijtc-1663	220	9	,	,	PUNCT
ijtc-1663	220	10	which	which	PRON
ijtc-1663	220	11	may	may	AUX
ijtc-1663	220	12	be	be	AUX
ijtc-1663	220	13	indicative	indicative	ADJ
ijtc-1663	220	14	of	of	ADP
ijtc-1663	220	15	inefficiencies	inefficiency	NOUN
ijtc-1663	220	16	in	in	ADP
ijtc-1663	220	17	managing	manage	VERB
ijtc-1663	220	18	inventory	inventory	NOUN
ijtc-1663	220	19	,	,	PUNCT
ijtc-1663	220	20	receivables	receivables	NOUN
ijtc-1663	220	21	,	,	PUNCT
ijtc-1663	220	22	and	and	CCONJ
ijtc-1663	220	23	payables	payable	NOUN
ijtc-1663	220	24	,	,	PUNCT
ijtc-1663	220	25	detrimentally	detrimentally	ADV
ijtc-1663	220	26	affects	affect	VERB
ijtc-1663	220	27	the	the	DET
ijtc-1663	220	28	financial	financial	ADJ
ijtc-1663	220	29	performance	performance	NOUN
ijtc-1663	220	30	of	of	ADP
ijtc-1663	220	31	banks	bank	NOUN
ijtc-1663	220	32	.	.	PUNCT
ijtc-1663	221	1	the	the	DET
ijtc-1663	221	2	negative	negative	ADJ
ijtc-1663	221	3	impact	impact	NOUN
ijtc-1663	221	4	underscores	underscore	VERB
ijtc-1663	221	5	the	the	DET
ijtc-1663	221	6	importance	importance	NOUN
ijtc-1663	221	7	of	of	ADP
ijtc-1663	221	8	minimizing	minimize	VERB
ijtc-1663	221	9	the	the	DET
ijtc-1663	221	10	duration	duration	NOUN
ijtc-1663	221	11	of	of	ADP
ijtc-1663	221	12	the	the	DET
ijtc-1663	221	13	cash	cash	NOUN
ijtc-1663	221	14	conversion	conversion	NOUN
ijtc-1663	221	15	to	to	PART
ijtc-1663	221	16	free	free	VERB
ijtc-1663	221	17	up	up	ADP
ijtc-1663	221	18	cash	cash	NOUN
ijtc-1663	221	19	for	for	ADP
ijtc-1663	221	20	other	other	ADJ
ijtc-1663	221	21	productive	productive	ADJ
ijtc-1663	221	22	uses	use	NOUN
ijtc-1663	221	23	,	,	PUNCT
ijtc-1663	221	24	thereby	thereby	ADV
ijtc-1663	221	25	enhancing	enhance	VERB
ijtc-1663	221	26	profitability	profitability	NOUN
ijtc-1663	221	27	.	.	PUNCT
ijtc-1663	222	1	the	the	DET
ijtc-1663	222	2	outcome	outcome	NOUN
ijtc-1663	222	3	highlights	highlight	VERB
ijtc-1663	222	4	the	the	DET
ijtc-1663	222	5	significant	significant	ADJ
ijtc-1663	222	6	impact	impact	NOUN
ijtc-1663	222	7	of	of	ADP
ijtc-1663	222	8	macroeconomic	macroeconomic	ADJ
ijtc-1663	222	9	factors	factor	NOUN
ijtc-1663	222	10	on	on	ADP
ijtc-1663	222	11	the	the	DET
ijtc-1663	222	12	financial	financial	ADJ
ijtc-1663	222	13	performance	performance	NOUN
ijtc-1663	222	14	of	of	ADP
ijtc-1663	222	15	listed	list	VERB
ijtc-1663	222	16	deposit	deposit	NOUN
ijtc-1663	222	17	money	money	NOUN
ijtc-1663	222	18	banks	bank	NOUN
ijtc-1663	222	19	in	in	ADP
ijtc-1663	222	20	nigeria	nigeria	PROPN
ijtc-1663	222	21	.	.	PUNCT
ijtc-1663	223	1	this	this	DET
ijtc-1663	223	2	finding	finding	NOUN
ijtc-1663	223	3	underscores	underscore	VERB
ijtc-1663	223	4	the	the	DET
ijtc-1663	223	5	broader	broad	ADJ
ijtc-1663	223	6	economic	economic	ADJ
ijtc-1663	223	7	environment	environment	NOUN
ijtc-1663	223	8	's	's	PART
ijtc-1663	223	9	role	role	NOUN
ijtc-1663	223	10	in	in	ADP
ijtc-1663	223	11	shaping	shape	VERB
ijtc-1663	223	12	the	the	DET
ijtc-1663	223	13	financial	financial	ADJ
ijtc-1663	223	14	outcomes	outcome	NOUN
ijtc-1663	223	15	of	of	ADP
ijtc-1663	223	16	banks	bank	NOUN
ijtc-1663	223	17	.	.	PUNCT
ijtc-1663	224	1	macroeconomic	macroeconomic	ADJ
ijtc-1663	224	2	factors	factor	NOUN
ijtc-1663	224	3	such	such	ADJ
ijtc-1663	224	4	as	as	ADP
ijtc-1663	224	5	inflation	inflation	NOUN
ijtc-1663	224	6	rates	rate	NOUN
ijtc-1663	224	7	,	,	PUNCT
ijtc-1663	224	8	interest	interest	NOUN
ijtc-1663	224	9	rates	rate	NOUN
ijtc-1663	224	10	,	,	PUNCT
ijtc-1663	224	11	and	and	CCONJ
ijtc-1663	224	12	economic	economic	ADJ
ijtc-1663	224	13	growth	growth	NOUN
ijtc-1663	224	14	can	can	AUX
ijtc-1663	224	15	influence	influence	VERB
ijtc-1663	224	16	banks	bank	NOUN
ijtc-1663	224	17	'	'	PART
ijtc-1663	224	18	cost	cost	NOUN
ijtc-1663	224	19	of	of	ADP
ijtc-1663	224	20	funds	fund	NOUN
ijtc-1663	224	21	,	,	PUNCT
ijtc-1663	224	22	the	the	DET
ijtc-1663	224	23	demand	demand	NOUN
ijtc-1663	224	24	for	for	ADP
ijtc-1663	224	25	loans	loan	NOUN
ijtc-1663	224	26	,	,	PUNCT
ijtc-1663	224	27	and	and	CCONJ
ijtc-1663	224	28	the	the	DET
ijtc-1663	224	29	overall	overall	ADJ
ijtc-1663	224	30	financial	financial	ADJ
ijtc-1663	224	31	health	health	NOUN
ijtc-1663	224	32	of	of	ADP
ijtc-1663	224	33	borrowers	borrower	NOUN
ijtc-1663	224	34	,	,	PUNCT
ijtc-1663	224	35	all	all	PRON
ijtc-1663	224	36	of	of	ADP
ijtc-1663	224	37	which	which	PRON
ijtc-1663	224	38	subsequently	subsequently	ADV
ijtc-1663	224	39	affect	affect	VERB
ijtc-1663	224	40	the	the	DET
ijtc-1663	224	41	banks	bank	NOUN
ijtc-1663	224	42	'	'	PART
ijtc-1663	224	43	financial	financial	ADJ
ijtc-1663	224	44	performance	performance	NOUN
ijtc-1663	224	45	.	.	PUNCT
ijtc-1663	225	1	the	the	DET
ijtc-1663	225	2	significant	significant	ADJ
ijtc-1663	225	3	impact	impact	NOUN
ijtc-1663	225	4	of	of	ADP
ijtc-1663	225	5	these	these	DET
ijtc-1663	225	6	factors	factor	NOUN
ijtc-1663	225	7	suggests	suggest	VERB
ijtc-1663	225	8	that	that	SCONJ
ijtc-1663	225	9	banks	bank	NOUN
ijtc-1663	225	10	need	need	VERB
ijtc-1663	225	11	to	to	PART
ijtc-1663	225	12	consider	consider	VERB
ijtc-1663	225	13	the	the	DET
ijtc-1663	225	14	macroeconomic	macroeconomic	ADJ
ijtc-1663	225	15	environment	environment	NOUN
ijtc-1663	225	16	in	in	ADP
ijtc-1663	225	17	their	their	PRON
ijtc-1663	225	18	financial	financial	ADJ
ijtc-1663	225	19	planning	planning	NOUN
ijtc-1663	225	20	and	and	CCONJ
ijtc-1663	225	21	risk	risk	NOUN
ijtc-1663	225	22	management	management	NOUN
ijtc-1663	225	23	strategies	strategy	NOUN
ijtc-1663	225	24	to	to	PART
ijtc-1663	225	25	mitigate	mitigate	VERB
ijtc-1663	225	26	potential	potential	ADJ
ijtc-1663	225	27	adverse	adverse	ADJ
ijtc-1663	225	28	effects	effect	NOUN
ijtc-1663	225	29	.	.	PUNCT
ijtc-1663	226	1	conclusion	conclusion	NOUN
ijtc-1663	226	2	this	this	DET
ijtc-1663	226	3	study	study	NOUN
ijtc-1663	226	4	provides	provide	VERB
ijtc-1663	226	5	valuable	valuable	ADJ
ijtc-1663	226	6	insights	insight	NOUN
ijtc-1663	226	7	into	into	ADP
ijtc-1663	226	8	the	the	DET
ijtc-1663	226	9	critical	critical	ADJ
ijtc-1663	226	10	role	role	NOUN
ijtc-1663	226	11	of	of	ADP
ijtc-1663	226	12	working	work	VERB
ijtc-1663	226	13	capital	capital	NOUN
ijtc-1663	226	14	management	management	NOUN
ijtc-1663	226	15	in	in	ADP
ijtc-1663	226	16	the	the	DET
ijtc-1663	226	17	financial	financial	ADJ
ijtc-1663	226	18	performance	performance	NOUN
ijtc-1663	226	19	of	of	ADP
ijtc-1663	226	20	listed	list	VERB
ijtc-1663	226	21	deposit	deposit	NOUN
ijtc-1663	226	22	money	money	NOUN
ijtc-1663	226	23	banks	bank	NOUN
ijtc-1663	226	24	in	in	ADP
ijtc-1663	226	25	nigeria	nigeria	PROPN
ijtc-1663	226	26	.	.	PUNCT
ijtc-1663	227	1	the	the	DET
ijtc-1663	227	2	findings	finding	NOUN
ijtc-1663	227	3	demonstrate	demonstrate	VERB
ijtc-1663	227	4	that	that	SCONJ
ijtc-1663	227	5	effective	effective	ADJ
ijtc-1663	227	6	working	work	VERB
ijtc-1663	227	7	capital	capital	NOUN
ijtc-1663	227	8	management	management	NOUN
ijtc-1663	227	9	significantly	significantly	ADV
ijtc-1663	227	10	contributes	contribute	VERB
ijtc-1663	227	11	to	to	ADP
ijtc-1663	227	12	the	the	DET
ijtc-1663	227	13	financial	financial	ADJ
ijtc-1663	227	14	success	success	NOUN
ijtc-1663	227	15	of	of	ADP
ijtc-1663	227	16	these	these	DET
ijtc-1663	227	17	institutions	institution	NOUN
ijtc-1663	227	18	.	.	PUNCT
ijtc-1663	228	1	specifically	specifically	ADV
ijtc-1663	228	2	,	,	PUNCT
ijtc-1663	228	3	a	a	DET
ijtc-1663	228	4	positive	positive	ADJ
ijtc-1663	228	5	and	and	CCONJ
ijtc-1663	228	6	significant	significant	ADJ
ijtc-1663	228	7	relationship	relationship	NOUN
ijtc-1663	228	8	was	be	AUX
ijtc-1663	228	9	established	establish	VERB
ijtc-1663	228	10	between	between	ADP
ijtc-1663	228	11	working	work	VERB
ijtc-1663	228	12	capital	capital	NOUN
ijtc-1663	228	13	management	management	NOUN
ijtc-1663	228	14	and	and	CCONJ
ijtc-1663	228	15	financial	financial	ADJ
ijtc-1663	228	16	performance	performance	NOUN
ijtc-1663	228	17	,	,	PUNCT
ijtc-1663	228	18	highlighting	highlight	VERB
ijtc-1663	228	19	the	the	DET
ijtc-1663	228	20	importance	importance	NOUN
ijtc-1663	228	21	of	of	ADP
ijtc-1663	228	22	optimizing	optimize	VERB
ijtc-1663	228	23	the	the	DET
ijtc-1663	228	24	management	management	NOUN
ijtc-1663	228	25	of	of	ADP
ijtc-1663	228	26	current	current	ADJ
ijtc-1663	228	27	assets	asset	NOUN
ijtc-1663	228	28	and	and	CCONJ
ijtc-1663	228	29	liabilities	liability	NOUN
ijtc-1663	228	30	to	to	PART
ijtc-1663	228	31	achieve	achieve	VERB
ijtc-1663	228	32	financial	financial	ADJ
ijtc-1663	228	33	goals	goal	NOUN
ijtc-1663	228	34	.	.	PUNCT
ijtc-1663	229	1	the	the	DET
ijtc-1663	229	2	outcomes	outcome	NOUN
ijtc-1663	229	3	highlight	highlight	VERB
ijtc-1663	229	4	the	the	DET
ijtc-1663	229	5	critical	critical	ADJ
ijtc-1663	229	6	importance	importance	NOUN
ijtc-1663	229	7	of	of	ADP
ijtc-1663	229	8	effective	effective	ADJ
ijtc-1663	229	9	working	work	VERB
ijtc-1663	229	10	capital	capital	NOUN
ijtc-1663	229	11	management	management	NOUN
ijtc-1663	229	12	,	,	PUNCT
ijtc-1663	229	13	operational	operational	ADJ
ijtc-1663	229	14	efficiency	efficiency	NOUN
ijtc-1663	229	15	,	,	PUNCT
ijtc-1663	229	16	and	and	CCONJ
ijtc-1663	229	17	strategic	strategic	ADJ
ijtc-1663	229	18	responsiveness	responsiveness	NOUN
ijtc-1663	229	19	to	to	ADP
ijtc-1663	229	20	macroeconomic	macroeconomic	ADJ
ijtc-1663	229	21	conditions	condition	NOUN
ijtc-1663	229	22	for	for	ADP
ijtc-1663	229	23	the	the	DET
ijtc-1663	229	24	financial	financial	ADJ
ijtc-1663	229	25	success	success	NOUN
ijtc-1663	229	26	of	of	ADP
ijtc-1663	229	27	listed	list	VERB
ijtc-1663	229	28	deposit	deposit	NOUN
ijtc-1663	229	29	money	money	NOUN
ijtc-1663	229	30	banks	bank	NOUN
ijtc-1663	229	31	in	in	ADP
ijtc-1663	229	32	nigeria	nigeria	PROPN
ijtc-1663	229	33	.	.	PUNCT
ijtc-1663	230	1	with	with	ADP
ijtc-1663	230	2	this	this	PRON
ijtc-1663	230	3	,	,	PUNCT
ijtc-1663	230	4	the	the	DET
ijtc-1663	230	5	banks	bank	NOUN
ijtc-1663	230	6	can	can	AUX
ijtc-1663	230	7	enhance	enhance	VERB
ijtc-1663	230	8	their	their	PRON
ijtc-1663	230	9	financial	financial	ADJ
ijtc-1663	230	10	performance	performance	NOUN
ijtc-1663	230	11	and	and	CCONJ
ijtc-1663	230	12	achieve	achieve	VERB
ijtc-1663	230	13	sustainable	sustainable	ADJ
ijtc-1663	230	14	growth	growth	NOUN
ijtc-1663	230	15	in	in	ADP
ijtc-1663	230	16	a	a	DET
ijtc-1663	230	17	dynamic	dynamic	ADJ
ijtc-1663	230	18	and	and	CCONJ
ijtc-1663	230	19	challenging	challenging	ADJ
ijtc-1663	230	20	economic	economic	ADJ
ijtc-1663	230	21	environment	environment	NOUN
ijtc-1663	230	22	.	.	PUNCT
ijtc-1663	231	1	the	the	DET
ijtc-1663	231	2	paper	paper	NOUN
ijtc-1663	231	3	offers	offer	VERB
ijtc-1663	231	4	the	the	DET
ijtc-1663	231	5	following	follow	VERB
ijtc-1663	231	6	recommendations	recommendation	NOUN
ijtc-1663	231	7	.	.	PUNCT
ijtc-1663	232	1	first	first	ADV
ijtc-1663	232	2	,	,	PUNCT
ijtc-1663	232	3	the	the	DET
ijtc-1663	232	4	banks	bank	NOUN
ijtc-1663	232	5	should	should	AUX
ijtc-1663	232	6	focus	focus	VERB
ijtc-1663	232	7	on	on	ADP
ijtc-1663	232	8	improving	improve	VERB
ijtc-1663	232	9	their	their	PRON
ijtc-1663	232	10	operational	operational	ADJ
ijtc-1663	232	11	processes	process	NOUN
ijtc-1663	232	12	to	to	PART
ijtc-1663	232	13	increase	increase	VERB
ijtc-1663	232	14	profits	profit	NOUN
ijtc-1663	232	15	.	.	PUNCT
ijtc-1663	233	1	this	this	PRON
ijtc-1663	233	2	can	can	AUX
ijtc-1663	233	3	be	be	AUX
ijtc-1663	233	4	achieved	achieve	VERB
ijtc-1663	233	5	by	by	ADP
ijtc-1663	233	6	adopting	adopt	VERB
ijtc-1663	233	7	cost	cost	NOUN
ijtc-1663	233	8	-	-	PUNCT
ijtc-1663	233	9	effective	effective	ADJ
ijtc-1663	233	10	measures	measure	NOUN
ijtc-1663	233	11	,	,	PUNCT
ijtc-1663	233	12	streamlining	streamline	VERB
ijtc-1663	233	13	operations	operation	NOUN
ijtc-1663	233	14	,	,	PUNCT
ijtc-1663	233	15	advanced	advance	VERB
ijtc-1663	233	16	in	in	ADP
ijtc-1663	233	17	technologies	technology	NOUN
ijtc-1663	233	18	,	,	PUNCT
ijtc-1663	233	19	and	and	CCONJ
ijtc-1663	233	20	enhancing	enhance	VERB
ijtc-1663	233	21	service	service	NOUN
ijtc-1663	233	22	delivery	delivery	NOUN
ijtc-1663	233	23	.	.	PUNCT
ijtc-1663	234	1	second	second	ADJ
ijtc-1663	234	2	,	,	PUNCT
ijtc-1663	234	3	banks	bank	NOUN
ijtc-1663	234	4	should	should	AUX
ijtc-1663	234	5	prioritize	prioritize	VERB
ijtc-1663	234	6	the	the	DET
ijtc-1663	234	7	implementation	implementation	NOUN
ijtc-1663	234	8	of	of	ADP
ijtc-1663	234	9	robust	robust	ADJ
ijtc-1663	234	10	working	working	NOUN
ijtc-1663	234	11	capital	capital	NOUN
ijtc-1663	234	12	management	management	NOUN
ijtc-1663	234	13	strategies	strategy	NOUN
ijtc-1663	234	14	.	.	PUNCT
ijtc-1663	235	1	this	this	PRON
ijtc-1663	235	2	includes	include	VERB
ijtc-1663	235	3	optimizing	optimize	VERB
ijtc-1663	235	4	the	the	DET
ijtc-1663	235	5	management	management	NOUN
ijtc-1663	235	6	of	of	ADP
ijtc-1663	235	7	current	current	ADJ
ijtc-1663	235	8	assets	asset	NOUN
ijtc-1663	235	9	and	and	CCONJ
ijtc-1663	235	10	liabilities	liability	NOUN
ijtc-1663	235	11	to	to	PART
ijtc-1663	235	12	ensure	ensure	VERB
ijtc-1663	235	13	sufficient	sufficient	ADJ
ijtc-1663	235	14	liquidity	liquidity	NOUN
ijtc-1663	235	15	while	while	SCONJ
ijtc-1663	235	16	maximizing	maximize	VERB
ijtc-1663	235	17	profitability	profitability	NOUN
ijtc-1663	235	18	.	.	PUNCT
ijtc-1663	236	1	banks	bank	NOUN
ijtc-1663	236	2	should	should	AUX
ijtc-1663	236	3	regularly	regularly	ADV
ijtc-1663	236	4	monitor	monitor	VERB
ijtc-1663	236	5	their	their	PRON
ijtc-1663	236	6	working	work	VERB
ijtc-1663	236	7	capital	capital	NOUN
ijtc-1663	236	8	components	component	NOUN
ijtc-1663	236	9	,	,	PUNCT
ijtc-1663	236	10	such	such	ADJ
ijtc-1663	236	11	as	as	ADP
ijtc-1663	236	12	accounts	account	NOUN
ijtc-1663	236	13	receivable	receivable	ADJ
ijtc-1663	236	14	,	,	PUNCT
ijtc-1663	236	15	accounts	account	VERB
ijtc-1663	236	16	payable	payable	ADJ
ijtc-1663	236	17	,	,	PUNCT
ijtc-1663	236	18	and	and	CCONJ
ijtc-1663	236	19	inventory	inventory	NOUN
ijtc-1663	236	20	levels	level	NOUN
ijtc-1663	236	21	,	,	PUNCT
ijtc-1663	236	22	to	to	PART
ijtc-1663	236	23	maintain	maintain	VERB
ijtc-1663	236	24	an	an	DET
ijtc-1663	236	25	optimal	optimal	ADJ
ijtc-1663	236	26	balance	balance	NOUN
ijtc-1663	236	27	that	that	PRON
ijtc-1663	236	28	supports	support	VERB
ijtc-1663	236	29	smooth	smooth	ADJ
ijtc-1663	236	30	operations	operation	NOUN
ijtc-1663	236	31	and	and	CCONJ
ijtc-1663	236	32	enhances	enhance	VERB
ijtc-1663	236	33	financial	financial	ADJ
ijtc-1663	236	34	performance	performance	NOUN
ijtc-1663	236	35	.	.	PUNCT
ijtc-1663	237	1	third	third	ADV
ijtc-1663	237	2	,	,	PUNCT
ijtc-1663	237	3	there	there	PRON
ijtc-1663	237	4	should	should	AUX
ijtc-1663	237	5	be	be	AUX
ijtc-1663	237	6	regular	regular	ADJ
ijtc-1663	237	7	assessments	assessment	NOUN
ijtc-1663	237	8	of	of	ADP
ijtc-1663	237	9	financial	financial	ADJ
ijtc-1663	237	10	performance	performance	NOUN
ijtc-1663	237	11	and	and	CCONJ
ijtc-1663	237	12	internal	internal	ADJ
ijtc-1663	237	13	processes	process	NOUN
ijtc-1663	237	14	are	be	AUX
ijtc-1663	237	15	essential	essential	ADJ
ijtc-1663	237	16	to	to	PART
ijtc-1663	237	17	identify	identify	VERB
ijtc-1663	237	18	areas	area	NOUN
ijtc-1663	237	19	of	of	ADP
ijtc-1663	237	20	improvement	improvement	NOUN
ijtc-1663	237	21	and	and	CCONJ
ijtc-1663	237	22	ensure	ensure	VERB
ijtc-1663	237	23	adherence	adherence	NOUN
ijtc-1663	237	24	to	to	ADP
ijtc-1663	237	25	best	good	ADJ
ijtc-1663	237	26	practices	practice	NOUN
ijtc-1663	237	27	in	in	ADP
ijtc-1663	237	28	working	work	VERB
ijtc-1663	237	29	capital	capital	NOUN
ijtc-1663	237	30	management	management	NOUN
ijtc-1663	237	31	.	.	PUNCT
ijtc-1663	238	1	banks	bank	NOUN
ijtc-1663	238	2	should	should	AUX
ijtc-1663	238	3	conduct	conduct	VERB
ijtc-1663	238	4	periodic	periodic	ADJ
ijtc-1663	238	5	financial	financial	ADJ
ijtc-1663	238	6	audits	audits	NOUN
ijtc-1663	238	7	and	and	CCONJ
ijtc-1663	238	8	performance	performance	NOUN
ijtc-1663	238	9	evaluations	evaluation	NOUN
ijtc-1663	238	10	to	to	PART
ijtc-1663	238	11	monitor	monitor	VERB
ijtc-1663	238	12	progress	progress	NOUN
ijtc-1663	238	13	,	,	PUNCT
ijtc-1663	238	14	detect	detect	VERB
ijtc-1663	238	15	inefficiencies	inefficiency	NOUN
ijtc-1663	238	16	or	or	CCONJ
ijtc-1663	238	17	irregularities	irregularity	NOUN
ijtc-1663	238	18	promptly	promptly	ADV
ijtc-1663	238	19	,	,	PUNCT
ijtc-1663	238	20	and	and	CCONJ
ijtc-1663	238	21	implement	implement	VERB
ijtc-1663	238	22	corrective	corrective	ADJ
ijtc-1663	238	23	measures	measure	NOUN
ijtc-1663	238	24	to	to	PART
ijtc-1663	238	25	maintain	maintain	VERB
ijtc-1663	238	26	optimal	optimal	ADJ
ijtc-1663	238	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1663	238	28	working	work	VERB
ijtc-1663	238	29	capital	capital	NOUN
ijtc-1663	238	30	management	management	NOUN
ijtc-1663	238	31	and	and	CCONJ
ijtc-1663	238	32	financial	financial	ADJ
ijtc-1663	238	33	performance	performance	NOUN
ijtc-1663	238	34	:	:	PUNCT
ijtc-1663	238	35	evidence	evidence	NOUN
ijtc-1663	238	36	from	from	ADP
ijtc-1663	238	37	deposit	deposit	NOUN
ijtc-1663	238	38	money	money	NOUN
ijtc-1663	238	39	banks	bank	NOUN
ijtc-1663	238	40	in	in	ADP
ijtc-1663	238	41	nigeria	nigeria	PROPN
ijtc-1663	238	42	gbadebo	gbadebo	PROPN
ijtc-1663	238	43	852	852	NUM
ijtc-1663	238	44	|	|	ADV
ijtc-1663	238	45	ilomata	ilomata	PROPN
ijtc-1663	238	46	international	international	ADJ
ijtc-1663	238	47	journal	journal	NOUN
ijtc-1663	238	48	of	of	ADP
ijtc-1663	238	49	tax	tax	PROPN
ijtc-1663	238	50	&	&	CCONJ
ijtc-1663	238	51	accounting	account	VERB
ijtc-1663	238	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	238	53	financial	financial	ADJ
ijtc-1663	238	54	health	health	NOUN
ijtc-1663	238	55	.	.	PUNCT
ijtc-1663	239	1	lastly	lastly	ADV
ijtc-1663	239	2	,	,	PUNCT
ijtc-1663	239	3	the	the	DET
ijtc-1663	239	4	banks	bank	NOUN
ijtc-1663	239	5	should	should	AUX
ijtc-1663	239	6	invest	invest	VERB
ijtc-1663	239	7	in	in	ADP
ijtc-1663	239	8	continuous	continuous	ADJ
ijtc-1663	239	9	training	training	NOUN
ijtc-1663	239	10	and	and	CCONJ
ijtc-1663	239	11	development	development	NOUN
ijtc-1663	239	12	programs	program	NOUN
ijtc-1663	239	13	for	for	ADP
ijtc-1663	239	14	their	their	PRON
ijtc-1663	239	15	staff	staff	NOUN
ijtc-1663	239	16	.	.	PUNCT
ijtc-1663	240	1	educating	educate	VERB
ijtc-1663	240	2	employees	employee	NOUN
ijtc-1663	240	3	on	on	ADP
ijtc-1663	240	4	efficient	efficient	ADJ
ijtc-1663	240	5	working	working	NOUN
ijtc-1663	240	6	capital	capital	NOUN
ijtc-1663	240	7	management	management	NOUN
ijtc-1663	240	8	practices	practice	NOUN
ijtc-1663	240	9	,	,	PUNCT
ijtc-1663	240	10	financial	financial	ADJ
ijtc-1663	240	11	analysis	analysis	NOUN
ijtc-1663	240	12	,	,	PUNCT
ijtc-1663	240	13	and	and	CCONJ
ijtc-1663	240	14	the	the	DET
ijtc-1663	240	15	use	use	NOUN
ijtc-1663	240	16	of	of	ADP
ijtc-1663	240	17	advanced	advanced	ADJ
ijtc-1663	240	18	financial	financial	ADJ
ijtc-1663	240	19	technologies	technology	NOUN
ijtc-1663	240	20	will	will	AUX
ijtc-1663	240	21	enhance	enhance	VERB
ijtc-1663	240	22	their	their	PRON
ijtc-1663	240	23	competencies	competency	NOUN
ijtc-1663	240	24	and	and	CCONJ
ijtc-1663	240	25	contribute	contribute	VERB
ijtc-1663	240	26	to	to	ADP
ijtc-1663	240	27	better	well	ADJ
ijtc-1663	240	28	financial	financial	ADJ
ijtc-1663	240	29	decision	decision	NOUN
ijtc-1663	240	30	-	-	PUNCT
ijtc-1663	240	31	making	making	NOUN
ijtc-1663	240	32	and	and	CCONJ
ijtc-1663	240	33	performance	performance	NOUN
ijtc-1663	240	34	.	.	PUNCT
ijtc-1663	241	1	reference	reference	NOUN
ijtc-1663	241	2	abdullah	abdullah	PROPN
ijtc-1663	241	3	,	,	PUNCT
ijtc-1663	241	4	m.	m.	NOUN
ijtc-1663	241	5	a.	a.	PROPN
ijtc-1663	241	6	h.	h.	PROPN
ijtc-1663	241	7	,	,	PUNCT
ijtc-1663	241	8	&	&	CCONJ
ijtc-1663	241	9	iqbal	iqbal	PROPN
ijtc-1663	241	10	,	,	PUNCT
ijtc-1663	241	11	s.	s.	PROPN
ijtc-1663	241	12	m.	m.	PROPN
ijtc-1663	241	13	(	(	PUNCT
ijtc-1663	241	14	2022	2022	NUM
ijtc-1663	241	15	)	)	PUNCT
ijtc-1663	241	16	.	.	PUNCT
ijtc-1663	242	1	impact	impact	NOUN
ijtc-1663	242	2	of	of	ADP
ijtc-1663	242	3	working	work	VERB
ijtc-1663	242	4	capital	capital	NOUN
ijtc-1663	242	5	management	management	NOUN
ijtc-1663	242	6	on	on	ADP
ijtc-1663	242	7	firm	firm	ADJ
ijtc-1663	242	8	profitability	profitability	NOUN
ijtc-1663	242	9	and	and	CCONJ
ijtc-1663	242	10	liquidity	liquidity	NOUN
ijtc-1663	242	11	:	:	PUNCT
ijtc-1663	242	12	the	the	DET
ijtc-1663	242	13	moderating	moderate	VERB
ijtc-1663	242	14	role	role	NOUN
ijtc-1663	242	15	of	of	ADP
ijtc-1663	242	16	family	family	NOUN
ijtc-1663	242	17	ownership	ownership	NOUN
ijtc-1663	242	18	.	.	PUNCT
ijtc-1663	243	1	accounting	accounting	NOUN
ijtc-1663	243	2	research	research	PROPN
ijtc-1663	243	3	journal	journal	NOUN
ijtc-1663	243	4	,	,	PUNCT
ijtc-1663	243	5	35(5	35(5	NUM
ijtc-1663	243	6	)	)	PUNCT
ijtc-1663	243	7	,	,	PUNCT
ijtc-1663	243	8	676–697	676–697	NUM
ijtc-1663	243	9	.	.	PUNCT
ijtc-1663	243	10	agiobenebo	agiobenebo	NOUN
ijtc-1663	243	11	,	,	PUNCT
ijtc-1663	243	12	t.	t.	PROPN
ijtc-1663	243	13	j.	j.	PROPN
ijtc-1663	243	14	,	,	PUNCT
ijtc-1663	243	15	&	&	CCONJ
ijtc-1663	243	16	ezirim	ezirim	PROPN
ijtc-1663	243	17	,	,	PUNCT
ijtc-1663	243	18	b.	b.	PROPN
ijtc-1663	243	19	c.	c.	PROPN
ijtc-1663	243	20	(	(	PUNCT
ijtc-1663	243	21	2018	2018	NUM
ijtc-1663	243	22	)	)	PUNCT
ijtc-1663	243	23	.	.	PUNCT
ijtc-1663	244	1	impact	impact	NOUN
ijtc-1663	244	2	of	of	ADP
ijtc-1663	244	3	financial	financial	ADJ
ijtc-1663	244	4	intermediation	intermediation	NOUN
ijtc-1663	244	5	on	on	ADP
ijtc-1663	244	6	the	the	DET
ijtc-1663	244	7	profitability	profitability	NOUN
ijtc-1663	244	8	of	of	ADP
ijtc-1663	244	9	insurance	insurance	NOUN
ijtc-1663	244	10	companies	company	NOUN
ijtc-1663	244	11	in	in	ADP
ijtc-1663	244	12	nigeria	nigeria	PROPN
ijtc-1663	244	13	.	.	PUNCT
ijtc-1663	245	1	first	first	PROPN
ijtc-1663	245	2	bank	bank	PROPN
ijtc-1663	245	3	of	of	ADP
ijtc-1663	245	4	nigeria	nigeria	PROPN
ijtc-1663	245	5	quarterly	quarterly	PROPN
ijtc-1663	245	6	review	review	NOUN
ijtc-1663	245	7	,	,	PUNCT
ijtc-1663	245	8	2(1	2(1	NUM
ijtc-1663	245	9	)	)	PUNCT
ijtc-1663	245	10	.	.	PUNCT
ijtc-1663	246	1	alshubiri	alshubiri	PROPN
ijtc-1663	246	2	,	,	PUNCT
ijtc-1663	246	3	f.	f.	PROPN
ijtc-1663	246	4	n.	n.	PROPN
ijtc-1663	246	5	(	(	PUNCT
ijtc-1663	246	6	2011	2011	NUM
ijtc-1663	246	7	)	)	PUNCT
ijtc-1663	246	8	.	.	PUNCT
ijtc-1663	247	1	the	the	DET
ijtc-1663	247	2	effect	effect	NOUN
ijtc-1663	247	3	of	of	ADP
ijtc-1663	247	4	working	work	VERB
ijtc-1663	247	5	capital	capital	NOUN
ijtc-1663	247	6	practices	practice	NOUN
ijtc-1663	247	7	on	on	ADP
ijtc-1663	247	8	risk	risk	NOUN
ijtc-1663	247	9	management	management	NOUN
ijtc-1663	247	10	:	:	PUNCT
ijtc-1663	247	11	evidence	evidence	NOUN
ijtc-1663	247	12	from	from	ADP
ijtc-1663	247	13	jordan	jordan	PROPN
ijtc-1663	247	14	.	.	PUNCT
ijtc-1663	248	1	global	global	ADJ
ijtc-1663	248	2	journal	journal	PROPN
ijtc-1663	248	3	of	of	ADP
ijtc-1663	248	4	business	business	NOUN
ijtc-1663	248	5	research	research	NOUN
ijtc-1663	248	6	,	,	PUNCT
ijtc-1663	248	7	5(1	5(1	NUM
ijtc-1663	248	8	)	)	PUNCT
ijtc-1663	248	9	,	,	PUNCT
ijtc-1663	248	10	39	39	NUM
ijtc-1663	248	11	-	-	SYM
ijtc-1663	248	12	54	54	NUM
ijtc-1663	248	13	.	.	PUNCT
ijtc-1663	248	14	retrieved	retrieve	VERB
ijtc-1663	248	15	from	from	ADP
ijtc-1663	248	16	ftp://ftp	ftp://ftp	PROPN
ijtc-1663	248	17	.	.	PROPN
ijtc-1663	248	18	repec	repec	PROPN
ijtc-1663	248	19	.	.	PUNCT
ijtc-1663	249	1	org	org	ADJ
ijtc-1663	249	2	/	/	SYM
ijtc-1663	249	3	opt	opt	PROPN
ijtc-1663	249	4	/	/	SYM
ijtc-1663	249	5	redif	redif	NOUN
ijtc-1663	249	6	/	/	SYM
ijtc-1663	249	7	repec	repec	PROPN
ijtc-1663	249	8	/	/	SYM
ijtc-1663	249	9	ibf	ibf	PROPN
ijtc-1663	249	10	/	/	SYM
ijtc-1663	249	11	gjbres	gjbre	NOUN
ijtc-1663	249	12	/	/	SYM
ijtc-1663	249	13	gjbr	gjbr	ADJ
ijtc-1663	249	14	-	-	PUNCT
ijtc-1663	249	15	v5n1	v5n1	NOUN
ijtc-1663	249	16	-	-	ADJ
ijtc-1663	249	17	2011	2011	NUM
ijtc-1663	249	18	/	/	SYM
ijtc-1663	249	19	gjbr	gjbr	ADJ
ijtc-1663	249	20	-	-	PUNCT
ijtc-1663	249	21	v5n1	v5n1	NOUN
ijtc-1663	249	22	-	-	ADJ
ijtc-1663	249	23	2011	2011	NUM
ijtc-1663	249	24	-	-	SYM
ijtc-1663	249	25	4	4	NUM
ijtc-1663	249	26	.	.	PUNCT
ijtc-1663	249	27	pdf	pdf	NOUN
ijtc-1663	249	28	ansah‐adu	ansah‐adu	PROPN
ijtc-1663	249	29	,	,	PUNCT
ijtc-1663	249	30	k.	k.	PROPN
ijtc-1663	249	31	,	,	PUNCT
ijtc-1663	249	32	andoh	andoh	PROPN
ijtc-1663	249	33	,	,	PUNCT
ijtc-1663	249	34	c.	c.	PROPN
ijtc-1663	249	35	,	,	PUNCT
ijtc-1663	249	36	&	&	CCONJ
ijtc-1663	249	37	abor	abor	PROPN
ijtc-1663	249	38	,	,	PUNCT
ijtc-1663	249	39	j.	j.	PROPN
ijtc-1663	249	40	(	(	PUNCT
ijtc-1663	249	41	2018	2018	NUM
ijtc-1663	249	42	)	)	PUNCT
ijtc-1663	249	43	.	.	PUNCT
ijtc-1663	250	1	evaluating	evaluate	VERB
ijtc-1663	250	2	the	the	DET
ijtc-1663	250	3	cost	cost	NOUN
ijtc-1663	250	4	efficiency	efficiency	NOUN
ijtc-1663	250	5	of	of	ADP
ijtc-1663	250	6	financial	financial	ADJ
ijtc-1663	250	7	companies	company	NOUN
ijtc-1663	250	8	in	in	ADP
ijtc-1663	250	9	ghana	ghana	PROPN
ijtc-1663	250	10	.	.	PUNCT
ijtc-1663	251	1	the	the	DET
ijtc-1663	251	2	journal	journal	NOUN
ijtc-1663	251	3	of	of	ADP
ijtc-1663	251	4	risk	risk	NOUN
ijtc-1663	251	5	finance	finance	NOUN
ijtc-1663	251	6	,	,	PUNCT
ijtc-1663	251	7	13(1	13(1	NUM
ijtc-1663	251	8	)	)	PUNCT
ijtc-1663	251	9	,	,	PUNCT
ijtc-1663	251	10	61	61	NUM
ijtc-1663	251	11	-	-	SYM
ijtc-1663	251	12	76	76	NUM
ijtc-1663	251	13	.	.	PUNCT
ijtc-1663	252	1	banerjee	banerjee	PROPN
ijtc-1663	252	2	,	,	PUNCT
ijtc-1663	252	3	p.	p.	NOUN
ijtc-1663	252	4	,	,	PUNCT
ijtc-1663	252	5	&	&	CCONJ
ijtc-1663	252	6	deb	deb	PROPN
ijtc-1663	252	7	,	,	PUNCT
ijtc-1663	252	8	g.	g.	PROPN
ijtc-1663	252	9	s.	s.	PROPN
ijtc-1663	252	10	(	(	PUNCT
ijtc-1663	252	11	2023	2023	NUM
ijtc-1663	252	12	)	)	PUNCT
ijtc-1663	252	13	.	.	PUNCT
ijtc-1663	253	1	working	work	VERB
ijtc-1663	253	2	capital	capital	NOUN
ijtc-1663	253	3	management	management	NOUN
ijtc-1663	253	4	efficiency	efficiency	NOUN
ijtc-1663	253	5	,	,	PUNCT
ijtc-1663	253	6	managerial	managerial	ADJ
ijtc-1663	253	7	ability	ability	NOUN
ijtc-1663	253	8	,	,	PUNCT
ijtc-1663	253	9	and	and	CCONJ
ijtc-1663	253	10	firm	firm	ADJ
ijtc-1663	253	11	performance	performance	NOUN
ijtc-1663	253	12	:	:	PUNCT
ijtc-1663	253	13	new	new	ADJ
ijtc-1663	253	14	insights	insight	NOUN
ijtc-1663	253	15	.	.	PUNCT
ijtc-1663	254	1	applied	apply	VERB
ijtc-1663	254	2	economics	economic	NOUN
ijtc-1663	254	3	.	.	PUNCT
ijtc-1663	255	1	https://doi	https://doi	X
ijtc-1663	255	2	.	.	PUNCT
ijtc-1663	256	1	org/	org/	PRON
ijtc-1663	256	2	10	10	NUM
ijtc-1663	256	3	.	.	PUNCT
ijtc-1663	256	4	1080/00036846	1080/00036846	NUM
ijtc-1663	256	5	.	.	PUNCT
ijtc-1663	257	1	2023	2023	NUM
ijtc-1663	257	2	.	.	PUNCT
ijtc-1663	258	1	2208857	2208857	NUM
ijtc-1663	258	2	banerjee	banerjee	PROPN
ijtc-1663	258	3	,	,	PUNCT
ijtc-1663	258	4	r.	r.	PROPN
ijtc-1663	258	5	,	,	PUNCT
ijtc-1663	258	6	&	&	CCONJ
ijtc-1663	258	7	majumdar	majumdar	PROPN
ijtc-1663	258	8	,	,	PUNCT
ijtc-1663	258	9	s.	s.	PROPN
ijtc-1663	258	10	(	(	PUNCT
ijtc-1663	258	11	2018	2018	NUM
ijtc-1663	258	12	)	)	PUNCT
ijtc-1663	258	13	.	.	PUNCT
ijtc-1663	259	1	impact	impact	NOUN
ijtc-1663	259	2	of	of	ADP
ijtc-1663	259	3	firm	firm	ADJ
ijtc-1663	259	4	specific	specific	ADJ
ijtc-1663	259	5	and	and	CCONJ
ijtc-1663	259	6	macroeconomic	macroeconomic	ADJ
ijtc-1663	259	7	factors	factor	NOUN
ijtc-1663	259	8	on	on	ADP
ijtc-1663	259	9	financial	financial	ADJ
ijtc-1663	259	10	performance	performance	NOUN
ijtc-1663	259	11	of	of	ADP
ijtc-1663	259	12	the	the	DET
ijtc-1663	259	13	uae	uae	PROPN
ijtc-1663	259	14	insurance	insurance	NOUN
ijtc-1663	259	15	sector	sector	NOUN
ijtc-1663	259	16	.	.	PUNCT
ijtc-1663	260	1	global	global	ADJ
ijtc-1663	260	2	business	business	NOUN
ijtc-1663	260	3	and	and	CCONJ
ijtc-1663	260	4	economics	economic	NOUN
ijtc-1663	260	5	review	review	PROPN
ijtc-1663	260	6	,	,	PUNCT
ijtc-1663	260	7	20(2	20(2	NUM
ijtc-1663	260	8	)	)	PUNCT
ijtc-1663	260	9	,	,	PUNCT
ijtc-1663	260	10	248	248	NUM
ijtc-1663	260	11	–	–	PUNCT
ijtc-1663	260	12	261	261	NUM
ijtc-1663	260	13	.	.	PUNCT
ijtc-1663	261	1	https://doi	https://doi	NOUN
ijtc-1663	261	2	.	.	PUNCT
ijtc-1663	262	1	org/10	org/10	PROPN
ijtc-1663	262	2	.	.	PUNCT
ijtc-1663	263	1	1504	1504	NUM
ijtc-1663	263	2	/	/	SYM
ijtc-1663	263	3	gber	gber	NOUN
ijtc-1663	263	4	.	.	PUNCT
ijtc-1663	264	1	2018	2018	NUM
ijtc-1663	264	2	.	.	PUNCT
ijtc-1663	265	1	090091	090091	NUM
ijtc-1663	265	2	bender	bender	PROPN
ijtc-1663	265	3	,	,	PUNCT
ijtc-1663	265	4	r.	r.	PROPN
ijtc-1663	265	5	,	,	PUNCT
ijtc-1663	265	6	&	&	CCONJ
ijtc-1663	265	7	ward	ward	PROPN
ijtc-1663	265	8	,	,	PUNCT
ijtc-1663	265	9	k.	k.	PROPN
ijtc-1663	265	10	(	(	PUNCT
ijtc-1663	265	11	2019	2019	NUM
ijtc-1663	265	12	)	)	PUNCT
ijtc-1663	265	13	.	.	PUNCT
ijtc-1663	266	1	corporate	corporate	ADJ
ijtc-1663	266	2	financial	financial	ADJ
ijtc-1663	266	3	strategy	strategy	NOUN
ijtc-1663	266	4	.	.	PUNCT
ijtc-1663	267	1	oxford	oxford	NOUN
ijtc-1663	267	2	:	:	PUNCT
ijtc-1663	267	3	butterworth	butterworth	PROPN
ijtc-1663	267	4	-	-	PUNCT
ijtc-1663	267	5	heinemann	heinemann	PROPN
ijtc-1663	267	6	.	.	PUNCT
ijtc-1663	268	1	boisjoly	boisjoly	PROPN
ijtc-1663	268	2	,	,	PUNCT
ijtc-1663	268	3	r.	r.	PROPN
ijtc-1663	268	4	p.	p.	PROPN
ijtc-1663	268	5	,	,	PUNCT
ijtc-1663	268	6	conine	conine	NOUN
ijtc-1663	268	7	,	,	PUNCT
ijtc-1663	268	8	t.	t.	PROPN
ijtc-1663	268	9	e.	e.	PROPN
ijtc-1663	268	10	,	,	PUNCT
ijtc-1663	268	11	&	&	CCONJ
ijtc-1663	268	12	mcdonald	mcdonald	PROPN
ijtc-1663	268	13	,	,	PUNCT
ijtc-1663	268	14	m.	m.	PROPN
ijtc-1663	268	15	b.	b.	PROPN
ijtc-1663	268	16	(	(	PUNCT
ijtc-1663	268	17	2020	2020	NUM
ijtc-1663	268	18	)	)	PUNCT
ijtc-1663	268	19	.	.	PUNCT
ijtc-1663	269	1	working	work	VERB
ijtc-1663	269	2	capital	capital	NOUN
ijtc-1663	269	3	management	management	NOUN
ijtc-1663	269	4	:	:	PUNCT
ijtc-1663	269	5	financial	financial	ADJ
ijtc-1663	269	6	and	and	CCONJ
ijtc-1663	269	7	valuation	valuation	NOUN
ijtc-1663	269	8	impacts	impact	NOUN
ijtc-1663	269	9	.	.	PUNCT
ijtc-1663	270	1	journal	journal	NOUN
ijtc-1663	270	2	of	of	ADP
ijtc-1663	270	3	business	business	NOUN
ijtc-1663	270	4	research	research	NOUN
ijtc-1663	270	5	,	,	PUNCT
ijtc-1663	270	6	108(c	108(c	NUM
ijtc-1663	270	7	)	)	PUNCT
ijtc-1663	270	8	,	,	PUNCT
ijtc-1663	270	9	1–8	1–8	X
ijtc-1663	270	10	.	.	PUNCT
ijtc-1663	270	11	boisjoly	boisjoly	PROPN
ijtc-1663	270	12	,	,	PUNCT
ijtc-1663	270	13	r.	r.	PROPN
ijtc-1663	270	14	p.	p.	PROPN
ijtc-1663	270	15	,	,	PUNCT
ijtc-1663	270	16	conine	conine	NOUN
ijtc-1663	270	17	,	,	PUNCT
ijtc-1663	270	18	t.	t.	PROPN
ijtc-1663	270	19	e.	e.	PROPN
ijtc-1663	270	20	,	,	PUNCT
ijtc-1663	270	21	&	&	CCONJ
ijtc-1663	270	22	mcdonald	mcdonald	PROPN
ijtc-1663	270	23	,	,	PUNCT
ijtc-1663	270	24	m.	m.	PROPN
ijtc-1663	270	25	b.	b.	PROPN
ijtc-1663	270	26	(	(	PUNCT
ijtc-1663	270	27	2020	2020	NUM
ijtc-1663	270	28	)	)	PUNCT
ijtc-1663	270	29	.	.	PUNCT
ijtc-1663	271	1	working	work	VERB
ijtc-1663	271	2	capital	capital	NOUN
ijtc-1663	271	3	management	management	NOUN
ijtc-1663	271	4	:	:	PUNCT
ijtc-1663	271	5	financial	financial	ADJ
ijtc-1663	271	6	and	and	CCONJ
ijtc-1663	271	7	valuation	valuation	NOUN
ijtc-1663	271	8	impacts	impact	NOUN
ijtc-1663	271	9	.	.	PUNCT
ijtc-1663	272	1	journal	journal	NOUN
ijtc-1663	272	2	of	of	ADP
ijtc-1663	272	3	business	business	NOUN
ijtc-1663	272	4	research	research	NOUN
ijtc-1663	272	5	,	,	PUNCT
ijtc-1663	272	6	108(c	108(c	NUM
ijtc-1663	272	7	)	)	PUNCT
ijtc-1663	272	8	,	,	PUNCT
ijtc-1663	272	9	1–8	1–8	X
ijtc-1663	272	10	.	.	PUNCT
ijtc-1663	272	11	cheluget	cheluget	PROPN
ijtc-1663	272	12	,	,	PUNCT
ijtc-1663	272	13	j.	j.	PROPN
ijtc-1663	272	14	,	,	PUNCT
ijtc-1663	272	15	sandra	sandra	PROPN
ijtc-1663	272	16	v.	v.	PROPN
ijtc-1663	272	17	,	,	PUNCT
ijtc-1663	272	18	&	&	CCONJ
ijtc-1663	272	19	lianga	lianga	PROPN
ijtc-1663	272	20	,	,	PUNCT
ijtc-1663	272	21	s.	s.	PROPN
ijtc-1663	272	22	(	(	PUNCT
ijtc-1663	272	23	2019	2019	NUM
ijtc-1663	272	24	)	)	PUNCT
ijtc-1663	272	25	.	.	PUNCT
ijtc-1663	273	1	determinants	determinant	NOUN
ijtc-1663	273	2	of	of	ADP
ijtc-1663	273	3	financial	financial	ADJ
ijtc-1663	273	4	distress	distress	NOUN
ijtc-1663	273	5	in	in	ADP
ijtc-1663	273	6	commercial	commercial	ADJ
ijtc-1663	273	7	banks	bank	NOUN
ijtc-1663	273	8	in	in	ADP
ijtc-1663	273	9	kenya	kenya	PROPN
ijtc-1663	273	10	.	.	PUNCT
ijtc-1663	274	1	prime	prime	PROPN
ijtc-1663	274	2	journal	journal	PROPN
ijtc-1663	274	3	of	of	ADP
ijtc-1663	274	4	business	business	PROPN
ijtc-1663	274	5	administration	administration	NOUN
ijtc-1663	274	6	and	and	CCONJ
ijtc-1663	274	7	management	management	NOUN
ijtc-1663	274	8	(	(	PUNCT
ijtc-1663	274	9	bam	bam	NOUN
ijtc-1663	274	10	)	)	PUNCT
ijtc-1663	274	11	,	,	PUNCT
ijtc-1663	274	12	4(1	4(1	NOUN
ijtc-1663	274	13	)	)	PUNCT
ijtc-1663	274	14	,	,	PUNCT
ijtc-1663	274	15	1319	1319	NUM
ijtc-1663	274	16	-	-	SYM
ijtc-1663	274	17	1328	1328	NUM
ijtc-1663	274	18	.	.	PUNCT
ijtc-1663	275	1	christian	christian	PROPN
ijtc-1663	275	2	,	,	PUNCT
ijtc-1663	275	3	m.	m.	NOUN
ijtc-1663	275	4	m.	m.	NOUN
ijtc-1663	275	5	,	,	PUNCT
ijtc-1663	275	6	&	&	CCONJ
ijtc-1663	275	7	raisa	raisa	PROPN
ijtc-1663	275	8	,	,	PUNCT
ijtc-1663	275	9	m.	m.	NOUN
ijtc-1663	275	10	l.	l.	PROPN
ijtc-1663	275	11	(	(	PUNCT
ijtc-1663	275	12	2017	2017	NUM
ijtc-1663	275	13	)	)	PUNCT
ijtc-1663	275	14	.	.	PUNCT
ijtc-1663	276	1	working	work	VERB
ijtc-1663	276	2	capital	capital	NOUN
ijtc-1663	276	3	management	management	NOUN
ijtc-1663	276	4	and	and	CCONJ
ijtc-1663	276	5	firm	firm	ADJ
ijtc-1663	276	6	profitability	profitability	NOUN
ijtc-1663	276	7	:	:	PUNCT
ijtc-1663	276	8	empirical	empirical	ADJ
ijtc-1663	276	9	evidence	evidence	NOUN
ijtc-1663	276	10	for	for	ADP
ijtc-1663	276	11	the	the	DET
ijtc-1663	276	12	romanian	romanian	ADJ
ijtc-1663	276	13	industry	industry	NOUN
ijtc-1663	276	14	.	.	PUNCT
ijtc-1663	277	1	ovidius	ovidius	PROPN
ijtc-1663	277	2	university	university	NOUN
ijtc-1663	277	3	annals	annal	NOUN
ijtc-1663	277	4	,	,	PUNCT
ijtc-1663	277	5	economic	economic	ADJ
ijtc-1663	277	6	sciences	science	NOUN
ijtc-1663	277	7	series	series	NOUN
ijtc-1663	277	8	,	,	PUNCT
ijtc-1663	277	9	17(2	17(2	NUM
ijtc-1663	277	10	)	)	PUNCT
ijtc-1663	277	11	,	,	PUNCT
ijtc-1663	277	12	425–429	425–429	NUM
ijtc-1663	277	13	.	.	PUNCT
ijtc-1663	278	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	278	2	https://doi.org/10.1504/gber.2018.090091	https://doi.org/10.1504/gber.2018.090091	PROPN
ijtc-1663	278	3	working	work	VERB
ijtc-1663	278	4	capital	capital	NOUN
ijtc-1663	278	5	management	management	NOUN
ijtc-1663	278	6	and	and	CCONJ
ijtc-1663	278	7	financial	financial	ADJ
ijtc-1663	278	8	performance	performance	NOUN
ijtc-1663	278	9	:	:	PUNCT
ijtc-1663	278	10	evidence	evidence	NOUN
ijtc-1663	278	11	from	from	ADP
ijtc-1663	278	12	deposit	deposit	NOUN
ijtc-1663	278	13	money	money	NOUN
ijtc-1663	278	14	banks	bank	NOUN
ijtc-1663	278	15	in	in	ADP
ijtc-1663	278	16	nigeria	nigeria	PROPN
ijtc-1663	278	17	gbadebo	gbadebo	PROPN
ijtc-1663	278	18	853	853	NUM
ijtc-1663	278	19	|	|	CCONJ
ijtc-1663	278	20	ilomata	ilomata	PROPN
ijtc-1663	278	21	international	international	ADJ
ijtc-1663	278	22	journal	journal	NOUN
ijtc-1663	278	23	of	of	ADP
ijtc-1663	278	24	tax	tax	PROPN
ijtc-1663	278	25	&	&	CCONJ
ijtc-1663	278	26	accounting	accounting	PROPN
ijtc-1663	278	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	278	28	egbide	egbide	PROPN
ijtc-1663	278	29	b.	b.	PROPN
ijtc-1663	278	30	c.	c.	PROPN
ijtc-1663	278	31	,	,	PUNCT
ijtc-1663	278	32	&	&	CCONJ
ijtc-1663	278	33	enyi	enyi	PROPN
ijtc-1663	278	34	p.	p.	PROPN
ijtc-1663	278	35	e.	e.	PROPN
ijtc-1663	279	1	(	(	PUNCT
ijtc-1663	279	2	2018	2018	NUM
ijtc-1663	279	3	)	)	PUNCT
ijtc-1663	279	4	.	.	PUNCT
ijtc-1663	280	1	working	work	VERB
ijtc-1663	280	2	capital	capital	NOUN
ijtc-1663	280	3	management	management	NOUN
ijtc-1663	280	4	and	and	CCONJ
ijtc-1663	280	5	profitability	profitability	NOUN
ijtc-1663	280	6	;	;	PUNCT
ijtc-1663	280	7	a	a	DET
ijtc-1663	280	8	study	study	NOUN
ijtc-1663	280	9	of	of	ADP
ijtc-1663	280	10	25	25	NUM
ijtc-1663	280	11	listed	list	VERB
ijtc-1663	280	12	companies	company	NOUN
ijtc-1663	280	13	in	in	ADP
ijtc-1663	280	14	the	the	DET
ijtc-1663	280	15	nigerian	nigerian	ADJ
ijtc-1663	280	16	stock	stock	NOUN
ijtc-1663	280	17	exchange	exchange	PROPN
ijtc-1663	280	18	.	.	PUNCT
ijtc-1663	281	1	unpublished	unpublished	ADJ
ijtc-1663	281	2	m.	m.	PROPN
ijtc-1663	281	3	sc	sc	PROPN
ijtc-1663	281	4	.	.	PUNCT
ijtc-1663	281	5	dissertation	dissertation	NOUN
ijtc-1663	281	6	,	,	PUNCT
ijtc-1663	281	7	covenant	covenant	ADJ
ijtc-1663	281	8	university	university	NOUN
ijtc-1663	281	9	,	,	PUNCT
ijtc-1663	281	10	ota	ota	PROPN
ijtc-1663	281	11	ogun	ogun	PROPN
ijtc-1663	281	12	state	state	PROPN
ijtc-1663	281	13	.	.	PUNCT
ijtc-1663	282	1	enqvist	enqvist	PROPN
ijtc-1663	282	2	,	,	PUNCT
ijtc-1663	282	3	j.	j.	PROPN
ijtc-1663	282	4	,	,	PUNCT
ijtc-1663	282	5	graham	graham	PROPN
ijtc-1663	282	6	,	,	PUNCT
ijtc-1663	282	7	m.	m.	NOUN
ijtc-1663	282	8	,	,	PUNCT
ijtc-1663	282	9	&	&	CCONJ
ijtc-1663	282	10	nikkinen	nikkinen	PROPN
ijtc-1663	282	11	,	,	PUNCT
ijtc-1663	282	12	j.	j.	PROPN
ijtc-1663	282	13	(	(	PUNCT
ijtc-1663	282	14	2014	2014	NUM
ijtc-1663	282	15	)	)	PUNCT
ijtc-1663	282	16	.	.	PUNCT
ijtc-1663	283	1	the	the	DET
ijtc-1663	283	2	impact	impact	NOUN
ijtc-1663	283	3	of	of	ADP
ijtc-1663	283	4	working	work	VERB
ijtc-1663	283	5	capital	capital	NOUN
ijtc-1663	283	6	management	management	NOUN
ijtc-1663	283	7	on	on	ADP
ijtc-1663	283	8	firm	firm	ADJ
ijtc-1663	283	9	profitability	profitability	NOUN
ijtc-1663	283	10	in	in	ADP
ijtc-1663	283	11	different	different	ADJ
ijtc-1663	283	12	business	business	NOUN
ijtc-1663	283	13	cycles	cycle	NOUN
ijtc-1663	283	14	:	:	PUNCT
ijtc-1663	283	15	evidence	evidence	NOUN
ijtc-1663	283	16	from	from	ADP
ijtc-1663	283	17	finland	finland	PROPN
ijtc-1663	283	18	.	.	PUNCT
ijtc-1663	284	1	research	research	NOUN
ijtc-1663	284	2	in	in	ADP
ijtc-1663	284	3	international	international	ADJ
ijtc-1663	284	4	business	business	NOUN
ijtc-1663	284	5	and	and	CCONJ
ijtc-1663	284	6	finance	finance	NOUN
ijtc-1663	284	7	,	,	PUNCT
ijtc-1663	284	8	32(c	32(c	NUM
ijtc-1663	284	9	)	)	PUNCT
ijtc-1663	284	10	,	,	PUNCT
ijtc-1663	284	11	36–49	36–49	NUM
ijtc-1663	284	12	.	.	PUNCT
ijtc-1663	285	1	garcía	garcía	ADJ
ijtc-1663	285	2	-	-	PUNCT
ijtc-1663	285	3	teruel	teruel	NOUN
ijtc-1663	285	4	,	,	PUNCT
ijtc-1663	285	5	p.	p.	PROPN
ijtc-1663	285	6	j.	j.	PROPN
ijtc-1663	285	7	,	,	PUNCT
ijtc-1663	285	8	&	&	CCONJ
ijtc-1663	285	9	martínez	martínez	PROPN
ijtc-1663	285	10	-	-	PUNCT
ijtc-1663	285	11	solano	solano	PROPN
ijtc-1663	285	12	,	,	PUNCT
ijtc-1663	285	13	p.	p.	NOUN
ijtc-1663	285	14	(	(	PUNCT
ijtc-1663	285	15	2007	2007	NUM
ijtc-1663	285	16	)	)	PUNCT
ijtc-1663	285	17	.	.	PUNCT
ijtc-1663	286	1	effects	effect	NOUN
ijtc-1663	286	2	of	of	ADP
ijtc-1663	286	3	working	work	VERB
ijtc-1663	286	4	capital	capital	NOUN
ijtc-1663	286	5	management	management	NOUN
ijtc-1663	286	6	on	on	ADP
ijtc-1663	286	7	sme	sme	NOUN
ijtc-1663	286	8	profitability	profitability	NOUN
ijtc-1663	286	9	.	.	PUNCT
ijtc-1663	287	1	international	international	ADJ
ijtc-1663	287	2	journal	journal	PROPN
ijtc-1663	287	3	of	of	ADP
ijtc-1663	287	4	managerial	managerial	ADJ
ijtc-1663	287	5	finance	finance	NOUN
ijtc-1663	287	6	,	,	PUNCT
ijtc-1663	287	7	3(2	3(2	NUM
ijtc-1663	287	8	)	)	PUNCT
ijtc-1663	287	9	,	,	PUNCT
ijtc-1663	287	10	164–177	164–177	NUM
ijtc-1663	287	11	.	.	PUNCT
ijtc-1663	288	1	https://doi	https://doi	NOUN
ijtc-1663	288	2	.	.	PUNCT
ijtc-1663	289	1	org/10	org/10	PROPN
ijtc-1663	289	2	.	.	PUNCT
ijtc-1663	290	1	1108/17439130710738718	1108/17439130710738718	PROPN
ijtc-1663	290	2	hahn	hahn	PROPN
ijtc-1663	290	3	,	,	PUNCT
ijtc-1663	290	4	t.	t.	PROPN
ijtc-1663	290	5	,	,	PUNCT
ijtc-1663	290	6	chinta	chinta	PROPN
ijtc-1663	290	7	,	,	PUNCT
ijtc-1663	290	8	r.	r.	PROPN
ijtc-1663	290	9	,	,	PUNCT
ijtc-1663	290	10	&	&	CCONJ
ijtc-1663	290	11	abdullah	abdullah	PROPN
ijtc-1663	290	12	,	,	PUNCT
ijtc-1663	290	13	k.	k.	PROPN
ijtc-1663	290	14	(	(	PUNCT
ijtc-1663	290	15	2016	2016	NUM
ijtc-1663	290	16	)	)	PUNCT
ijtc-1663	290	17	.	.	PUNCT
ijtc-1663	291	1	an	an	DET
ijtc-1663	291	2	empirical	empirical	ADJ
ijtc-1663	291	3	explanation	explanation	NOUN
ijtc-1663	291	4	of	of	ADP
ijtc-1663	291	5	longitudinal	longitudinal	ADJ
ijtc-1663	291	6	performance	performance	NOUN
ijtc-1663	291	7	profiles	profile	NOUN
ijtc-1663	291	8	of	of	ADP
ijtc-1663	291	9	firms	firm	NOUN
ijtc-1663	291	10	.	.	PUNCT
ijtc-1663	292	1	southern	southern	ADJ
ijtc-1663	292	2	business	business	NOUN
ijtc-1663	292	3	and	and	CCONJ
ijtc-1663	292	4	economic	economic	ADJ
ijtc-1663	292	5	journal	journal	NOUN
ijtc-1663	292	6	,	,	PUNCT
ijtc-1663	292	7	39(2	39(2	NUM
ijtc-1663	292	8	)	)	PUNCT
ijtc-1663	292	9	,	,	PUNCT
ijtc-1663	292	10	34–55	34–55	NUM
ijtc-1663	292	11	.	.	PUNCT
ijtc-1663	293	1	haron	haron	PROPN
ijtc-1663	293	2	,	,	PUNCT
ijtc-1663	293	3	r.	r.	PROPN
ijtc-1663	293	4	,	,	PUNCT
ijtc-1663	293	5	&	&	CCONJ
ijtc-1663	293	6	nomran	nomran	ADJ
ijtc-1663	293	7	,	,	PUNCT
ijtc-1663	293	8	n.	n.	NOUN
ijtc-1663	293	9	m.	m.	NOUN
ijtc-1663	293	10	(	(	PUNCT
ijtc-1663	293	11	2016	2016	NUM
ijtc-1663	293	12	)	)	PUNCT
ijtc-1663	293	13	.	.	PUNCT
ijtc-1663	294	1	determinants	determinant	NOUN
ijtc-1663	294	2	of	of	ADP
ijtc-1663	294	3	working	work	VERB
ijtc-1663	294	4	capital	capital	NOUN
ijtc-1663	294	5	management	management	NOUN
ijtc-1663	294	6	before	before	ADV
ijtc-1663	294	7	,	,	PUNCT
ijtc-1663	294	8	during	during	ADP
ijtc-1663	294	9	,	,	PUNCT
ijtc-1663	294	10	and	and	CCONJ
ijtc-1663	294	11	after	after	ADP
ijtc-1663	294	12	the	the	DET
ijtc-1663	294	13	global	global	ADJ
ijtc-1663	294	14	financial	financial	ADJ
ijtc-1663	294	15	crises	crisis	NOUN
ijtc-1663	294	16	of	of	ADP
ijtc-1663	294	17	2008	2008	NUM
ijtc-1663	294	18	:	:	PUNCT
ijtc-1663	294	19	evidence	evidence	NOUN
ijtc-1663	294	20	from	from	ADP
ijtc-1663	294	21	malaysia	malaysia	PROPN
ijtc-1663	294	22	.	.	PUNCT
ijtc-1663	295	1	journal	journal	PROPN
ijtc-1663	295	2	of	of	ADP
ijtc-1663	295	3	developing	develop	VERB
ijtc-1663	295	4	areas	area	NOUN
ijtc-1663	295	5	,	,	PUNCT
ijtc-1663	295	6	50(5	50(5	NUM
ijtc-1663	295	7	)	)	PUNCT
ijtc-1663	295	8	,	,	PUNCT
ijtc-1663	295	9	461–468	461–468	NUM
ijtc-1663	295	10	.	.	PUNCT
ijtc-1663	296	1	he	he	PRON
ijtc-1663	296	2	,	,	PUNCT
ijtc-1663	296	3	w.	w.	PROPN
ijtc-1663	296	4	,	,	PUNCT
ijtc-1663	296	5	mukherjee	mukherjee	PROPN
ijtc-1663	296	6	,	,	PUNCT
ijtc-1663	296	7	t.	t.	PROPN
ijtc-1663	296	8	,	,	PUNCT
ijtc-1663	296	9	&	&	CCONJ
ijtc-1663	296	10	baker	baker	PROPN
ijtc-1663	296	11	,	,	PUNCT
ijtc-1663	296	12	k.	k.	PROPN
ijtc-1663	296	13	h.	h.	PROPN
ijtc-1663	296	14	(	(	PUNCT
ijtc-1663	296	15	2017	2017	NUM
ijtc-1663	296	16	)	)	PUNCT
ijtc-1663	296	17	.	.	PUNCT
ijtc-1663	297	1	the	the	DET
ijtc-1663	297	2	effect	effect	NOUN
ijtc-1663	297	3	of	of	ADP
ijtc-1663	297	4	the	the	DET
ijtc-1663	297	5	split	split	ADJ
ijtc-1663	297	6	share	share	NOUN
ijtc-1663	297	7	structure	structure	NOUN
ijtc-1663	297	8	reform	reform	NOUN
ijtc-1663	297	9	on	on	ADP
ijtc-1663	297	10	working	work	VERB
ijtc-1663	297	11	capital	capital	NOUN
ijtc-1663	297	12	management	management	NOUN
ijtc-1663	297	13	of	of	ADP
ijtc-1663	297	14	chinese	chinese	ADJ
ijtc-1663	297	15	companies	company	NOUN
ijtc-1663	297	16	.	.	PUNCT
ijtc-1663	298	1	global	global	ADJ
ijtc-1663	298	2	finance	finance	PROPN
ijtc-1663	298	3	journal	journal	NOUN
ijtc-1663	298	4	,	,	PUNCT
ijtc-1663	298	5	33	33	NUM
ijtc-1663	298	6	,	,	PUNCT
ijtc-1663	298	7	27–37	27–37	NUM
ijtc-1663	298	8	.	.	PUNCT
ijtc-1663	299	1	hung	hung	PROPN
ijtc-1663	299	2	,	,	PUNCT
ijtc-1663	299	3	n.	n.	NOUN
ijtc-1663	299	4	t.	t.	PROPN
ijtc-1663	299	5	,	,	PUNCT
ijtc-1663	299	6	&	&	CCONJ
ijtc-1663	299	7	dinh	dinh	PROPN
ijtc-1663	299	8	,	,	PUNCT
ijtc-1663	299	9	t.	t.	PROPN
ijtc-1663	299	10	s.	s.	PROPN
ijtc-1663	299	11	(	(	PUNCT
ijtc-1663	299	12	2022	2022	NUM
ijtc-1663	299	13	)	)	PUNCT
ijtc-1663	299	14	.	.	PUNCT
ijtc-1663	300	1	the	the	DET
ijtc-1663	300	2	threshold	threshold	NOUN
ijtc-1663	300	3	effect	effect	NOUN
ijtc-1663	300	4	of	of	ADP
ijtc-1663	300	5	working	work	VERB
ijtc-1663	300	6	capital	capital	NOUN
ijtc-1663	300	7	management	management	NOUN
ijtc-1663	300	8	on	on	ADP
ijtc-1663	300	9	firm	firm	ADJ
ijtc-1663	300	10	profitability	profitability	NOUN
ijtc-1663	300	11	:	:	PUNCT
ijtc-1663	300	12	evidence	evidence	NOUN
ijtc-1663	300	13	from	from	ADP
ijtc-1663	300	14	vietnam	vietnam	PROPN
ijtc-1663	300	15	.	.	PUNCT
ijtc-1663	301	1	cogent	cogent	NOUN
ijtc-1663	301	2	business	business	PROPN
ijtc-1663	301	3	&	&	CCONJ
ijtc-1663	301	4	management	management	PROPN
ijtc-1663	301	5	,	,	PUNCT
ijtc-1663	301	6	9	9	NUM
ijtc-1663	301	7	,	,	PUNCT
ijtc-1663	301	8	1–24	1–24	PROPN
ijtc-1663	301	9	.	.	PUNCT
ijtc-1663	302	1	hoque	hoque	NOUN
ijtc-1663	302	2	,	,	PUNCT
ijtc-1663	302	3	a.	a.	NOUN
ijtc-1663	302	4	,	,	PUNCT
ijtc-1663	302	5	mia	mia	PROPN
ijtc-1663	302	6	,	,	PUNCT
ijtc-1663	302	7	a.	a.	PROPN
ijtc-1663	302	8	,	,	PUNCT
ijtc-1663	302	9	&	&	CCONJ
ijtc-1663	302	10	anwar	anwar	PROPN
ijtc-1663	302	11	,	,	PUNCT
ijtc-1663	302	12	r.	r.	PROPN
ijtc-1663	302	13	(	(	PUNCT
ijtc-1663	302	14	2015	2015	NUM
ijtc-1663	302	15	)	)	PUNCT
ijtc-1663	302	16	.	.	PUNCT
ijtc-1663	303	1	working	work	VERB
ijtc-1663	303	2	capital	capital	NOUN
ijtc-1663	303	3	management	management	NOUN
ijtc-1663	303	4	and	and	CCONJ
ijtc-1663	303	5	profitability	profitability	NOUN
ijtc-1663	303	6	:	:	PUNCT
ijtc-1663	303	7	a	a	DET
ijtc-1663	303	8	study	study	NOUN
ijtc-1663	303	9	on	on	ADP
ijtc-1663	303	10	cement	cement	NOUN
ijtc-1663	303	11	industry	industry	NOUN
ijtc-1663	303	12	in	in	ADP
ijtc-1663	303	13	bangladesh	bangladesh	PROPN
ijtc-1663	303	14	.	.	PUNCT
ijtc-1663	304	1	research	research	PROPN
ijtc-1663	304	2	journal	journal	PROPN
ijtc-1663	304	3	of	of	ADP
ijtc-1663	304	4	finance	finance	NOUN
ijtc-1663	304	5	and	and	CCONJ
ijtc-1663	304	6	accounting	accounting	NOUN
ijtc-1663	304	7	,	,	PUNCT
ijtc-1663	304	8	6(7	6(7	NUM
ijtc-1663	304	9	)	)	PUNCT
ijtc-1663	304	10	,	,	PUNCT
ijtc-1663	304	11	18	18	NUM
ijtc-1663	304	12	-	-	SYM
ijtc-1663	304	13	28	28	NUM
ijtc-1663	304	14	.	.	PUNCT
ijtc-1663	305	1	retrieved	retrieve	VERB
ijtc-1663	305	2	from	from	ADP
ijtc-1663	305	3	http://www	http://www	PROPN
ijtc-1663	305	4	.	.	PUNCT
ijtc-1663	306	1	jitbm	jitbm	PROPN
ijtc-1663	306	2	.	.	PUNCT
ijtc-1663	306	3	com	com	NOUN
ijtc-1663	306	4	/	/	SYM
ijtc-1663	306	5	jitbm%233036th%20volume	jitbm%233036th%20volume	PROPN
ijtc-1663	306	6	/	/	SYM
ijtc-1663	306	7	md%20amin7	md%20amin7	PROPN
ijtc-1663	306	8	.	.	PUNCT
ijtc-1663	307	1	pdf	pdf	PROPN
ijtc-1663	307	2	ibarra	ibarra	PROPN
ijtc-1663	307	3	,	,	PUNCT
ijtc-1663	307	4	h.	h.	PROPN
ijtc-1663	307	5	(	(	PUNCT
ijtc-1663	307	6	2019	2019	NUM
ijtc-1663	307	7	)	)	PUNCT
ijtc-1663	307	8	.	.	PUNCT
ijtc-1663	308	1	personal	personal	ADJ
ijtc-1663	308	2	networks	network	NOUN
ijtc-1663	308	3	of	of	ADP
ijtc-1663	308	4	women	woman	NOUN
ijtc-1663	308	5	and	and	CCONJ
ijtc-1663	308	6	minorities	minority	NOUN
ijtc-1663	308	7	in	in	ADP
ijtc-1663	308	8	management	management	NOUN
ijtc-1663	308	9	:	:	PUNCT
ijtc-1663	308	10	a	a	DET
ijtc-1663	308	11	conceptual	conceptual	ADJ
ijtc-1663	308	12	framework	framework	NOUN
ijtc-1663	308	13	.	.	PUNCT
ijtc-1663	309	1	academy	academy	PROPN
ijtc-1663	309	2	of	of	ADP
ijtc-1663	309	3	management	management	PROPN
ijtc-1663	309	4	review	review	PROPN
ijtc-1663	309	5	,	,	PUNCT
ijtc-1663	309	6	18(1	18(1	NUM
ijtc-1663	309	7	)	)	PUNCT
ijtc-1663	309	8	,	,	PUNCT
ijtc-1663	309	9	56	56	NUM
ijtc-1663	309	10	-	-	SYM
ijtc-1663	309	11	87	87	NUM
ijtc-1663	309	12	.	.	PUNCT
ijtc-1663	310	1	itan	itan	PROPN
ijtc-1663	310	2	,	,	PUNCT
ijtc-1663	310	3	i.	i.	PROPN
ijtc-1663	310	4	,	,	PUNCT
ijtc-1663	310	5	&	&	CCONJ
ijtc-1663	310	6	angellina	angellina	PROPN
ijtc-1663	310	7	,	,	PUNCT
ijtc-1663	310	8	b.	b.	PROPN
ijtc-1663	310	9	(	(	PUNCT
ijtc-1663	310	10	2023	2023	NUM
ijtc-1663	310	11	)	)	PUNCT
ijtc-1663	310	12	.	.	PUNCT
ijtc-1663	311	1	the	the	DET
ijtc-1663	311	2	mediating	mediate	VERB
ijtc-1663	311	3	role	role	NOUN
ijtc-1663	311	4	of	of	ADP
ijtc-1663	311	5	board	board	NOUN
ijtc-1663	311	6	size	size	NOUN
ijtc-1663	311	7	and	and	CCONJ
ijtc-1663	311	8	working	working	NOUN
ijtc-1663	311	9	capital	capital	NOUN
ijtc-1663	311	10	management	management	NOUN
ijtc-1663	311	11	in	in	ADP
ijtc-1663	311	12	corporate	corporate	ADJ
ijtc-1663	311	13	governance	governance	NOUN
ijtc-1663	311	14	on	on	ADP
ijtc-1663	311	15	firm	firm	ADJ
ijtc-1663	311	16	performance	performance	NOUN
ijtc-1663	311	17	.	.	PUNCT
ijtc-1663	312	1	journal	journal	NOUN
ijtc-1663	312	2	of	of	ADP
ijtc-1663	312	3	accounting	accounting	NOUN
ijtc-1663	312	4	,	,	PUNCT
ijtc-1663	312	5	finance	finance	NOUN
ijtc-1663	312	6	and	and	CCONJ
ijtc-1663	312	7	auditing	auditing	NOUN
ijtc-1663	312	8	studies	study	NOUN
ijtc-1663	312	9	,	,	PUNCT
ijtc-1663	312	10	9(1	9(1	NUM
ijtc-1663	312	11	)	)	PUNCT
ijtc-1663	312	12	,	,	PUNCT
ijtc-1663	312	13	172–198	172–198	NUM
ijtc-1663	312	14	.	.	PUNCT
ijtc-1663	313	1	jaworski	jaworski	PROPN
ijtc-1663	313	2	,	,	PUNCT
ijtc-1663	313	3	j.	j.	PROPN
ijtc-1663	313	4	,	,	PUNCT
ijtc-1663	313	5	&	&	CCONJ
ijtc-1663	313	6	czerwonka	czerwonka	PROPN
ijtc-1663	313	7	,	,	PUNCT
ijtc-1663	313	8	l.	l.	PROPN
ijtc-1663	313	9	(	(	PUNCT
ijtc-1663	313	10	2022	2022	NUM
ijtc-1663	313	11	)	)	PUNCT
ijtc-1663	313	12	.	.	PUNCT
ijtc-1663	314	1	profitability	profitability	NOUN
ijtc-1663	314	2	and	and	CCONJ
ijtc-1663	314	3	working	work	VERB
ijtc-1663	314	4	capital	capital	NOUN
ijtc-1663	314	5	management	management	NOUN
ijtc-1663	314	6	:	:	PUNCT
ijtc-1663	314	7	evidence	evidence	NOUN
ijtc-1663	314	8	from	from	ADP
ijtc-1663	314	9	the	the	DET
ijtc-1663	314	10	warsaw	warsaw	PROPN
ijtc-1663	314	11	stock	stock	PROPN
ijtc-1663	314	12	exchange	exchange	PROPN
ijtc-1663	314	13	.	.	PUNCT
ijtc-1663	315	1	journal	journal	NOUN
ijtc-1663	315	2	of	of	ADP
ijtc-1663	315	3	business	business	NOUN
ijtc-1663	315	4	economics	economic	NOUN
ijtc-1663	315	5	and	and	CCONJ
ijtc-1663	315	6	management	management	NOUN
ijtc-1663	315	7	,	,	PUNCT
ijtc-1663	315	8	23(1	23(1	NUM
ijtc-1663	315	9	)	)	PUNCT
ijtc-1663	315	10	,	,	PUNCT
ijtc-1663	315	11	180–198	180–198	NUM
ijtc-1663	315	12	.	.	PUNCT
ijtc-1663	315	13	kamlesh	kamlesh	PROPN
ijtc-1663	315	14	,	,	PUNCT
ijtc-1663	315	15	k.	k.	PROPN
ijtc-1663	315	16	,	,	PUNCT
ijtc-1663	315	17	sivasankaran	sivasankaran	NOUN
ijtc-1663	315	18	,	,	PUNCT
ijtc-1663	315	19	n.	n.	PROPN
ijtc-1663	315	20	,	,	PUNCT
ijtc-1663	315	21	pransenjit	pransenjit	ADV
ijtc-1663	315	22	,	,	PUNCT
ijtc-1663	315	23	c.	c.	PROPN
ijtc-1663	315	24	,	,	PUNCT
ijtc-1663	315	25	&	&	CCONJ
ijtc-1663	315	26	giridhar	giridhar	PROPN
ijtc-1663	315	27	,	,	PUNCT
ijtc-1663	315	28	r.	r.	PROPN
ijtc-1663	315	29	(	(	PUNCT
ijtc-1663	315	30	2023	2023	NUM
ijtc-1663	315	31	)	)	PUNCT
ijtc-1663	315	32	.	.	PUNCT
ijtc-1663	316	1	working	work	VERB
ijtc-1663	316	2	capital	capital	NOUN
ijtc-1663	316	3	management	management	NOUN
ijtc-1663	316	4	efficiency	efficiency	NOUN
ijtc-1663	316	5	,	,	PUNCT
ijtc-1663	316	6	cash	cash	NOUN
ijtc-1663	316	7	holdings	holding	NOUN
ijtc-1663	316	8	,	,	PUNCT
ijtc-1663	316	9	and	and	CCONJ
ijtc-1663	316	10	market	market	NOUN
ijtc-1663	316	11	value	value	NOUN
ijtc-1663	316	12	of	of	ADP
ijtc-1663	316	13	indian	indian	ADJ
ijtc-1663	316	14	listed	list	VERB
ijtc-1663	316	15	firms	firm	NOUN
ijtc-1663	316	16	.	.	PUNCT
ijtc-1663	317	1	international	international	ADJ
ijtc-1663	317	2	journal	journal	PROPN
ijtc-1663	317	3	of	of	ADP
ijtc-1663	317	4	business	business	NOUN
ijtc-1663	317	5	and	and	CCONJ
ijtc-1663	317	6	economics	economic	NOUN
ijtc-1663	317	7	,	,	PUNCT
ijtc-1663	317	8	23	23	NUM
ijtc-1663	317	9	,	,	PUNCT
ijtc-1663	317	10	53–83	53–83	NUM
ijtc-1663	317	11	.	.	PUNCT
ijtc-1663	318	1	kaushik	kaushik	PROPN
ijtc-1663	318	2	,	,	PUNCT
ijtc-1663	318	3	n.	n.	NOUN
ijtc-1663	318	4	,	,	PUNCT
ijtc-1663	318	5	&	&	CCONJ
ijtc-1663	318	6	chauhan	chauhan	PROPN
ijtc-1663	318	7	,	,	PUNCT
ijtc-1663	318	8	s.	s.	PROPN
ijtc-1663	318	9	(	(	PUNCT
ijtc-1663	318	10	2019	2019	NUM
ijtc-1663	318	11	)	)	PUNCT
ijtc-1663	318	12	.	.	PUNCT
ijtc-1663	319	1	the	the	DET
ijtc-1663	319	2	role	role	NOUN
ijtc-1663	319	3	of	of	ADP
ijtc-1663	319	4	financial	financial	ADJ
ijtc-1663	319	5	constraints	constraint	NOUN
ijtc-1663	319	6	in	in	ADP
ijtc-1663	319	7	the	the	DET
ijtc-1663	319	8	relationship	relationship	NOUN
ijtc-1663	319	9	between	between	ADP
ijtc-1663	319	10	working	work	VERB
ijtc-1663	319	11	capital	capital	NOUN
ijtc-1663	319	12	management	management	NOUN
ijtc-1663	319	13	and	and	CCONJ
ijtc-1663	319	14	firm	firm	ADJ
ijtc-1663	319	15	performance	performance	NOUN
ijtc-1663	319	16	.	.	PUNCT
ijtc-1663	320	1	iup	iup	PROPN
ijtc-1663	320	2	journal	journal	PROPN
ijtc-1663	320	3	of	of	ADP
ijtc-1663	320	4	applied	apply	VERB
ijtc-1663	320	5	finance	finance	NOUN
ijtc-1663	320	6	,	,	PUNCT
ijtc-1663	320	7	25(1	25(1	NUM
ijtc-1663	320	8	)	)	PUNCT
ijtc-1663	320	9	,	,	PUNCT
ijtc-1663	320	10	60	60	NUM
ijtc-1663	320	11	–	–	SYM
ijtc-1663	320	12	82	82	NUM
ijtc-1663	320	13	.	.	PUNCT
ijtc-1663	321	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	321	2	https://doi.org/10.1108/17439130710738718	https://doi.org/10.1108/17439130710738718	PRON
ijtc-1663	321	3	https://doi.org/10.1108/17439130710738718	https://doi.org/10.1108/17439130710738718	PRON
ijtc-1663	321	4	http://www.jitbm.com/jitbm%233036th%20volume/md%20amin7.pdf	http://www.jitbm.com/jitbm%233036th%20volume/md%20amin7.pdf	PROPN
ijtc-1663	321	5	working	work	VERB
ijtc-1663	321	6	capital	capital	NOUN
ijtc-1663	321	7	management	management	NOUN
ijtc-1663	321	8	and	and	CCONJ
ijtc-1663	321	9	financial	financial	ADJ
ijtc-1663	321	10	performance	performance	NOUN
ijtc-1663	321	11	:	:	PUNCT
ijtc-1663	321	12	evidence	evidence	NOUN
ijtc-1663	321	13	from	from	ADP
ijtc-1663	321	14	deposit	deposit	NOUN
ijtc-1663	321	15	money	money	NOUN
ijtc-1663	321	16	banks	bank	NOUN
ijtc-1663	321	17	in	in	ADP
ijtc-1663	321	18	nigeria	nigeria	PROPN
ijtc-1663	321	19	gbadebo	gbadebo	PROPN
ijtc-1663	321	20	854	854	NUM
ijtc-1663	321	21	|	|	ADV
ijtc-1663	321	22	ilomata	ilomata	PROPN
ijtc-1663	321	23	international	international	ADJ
ijtc-1663	321	24	journal	journal	NOUN
ijtc-1663	321	25	of	of	ADP
ijtc-1663	321	26	tax	tax	PROPN
ijtc-1663	321	27	&	&	CCONJ
ijtc-1663	321	28	accounting	accounting	PROPN
ijtc-1663	321	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	321	30	kiymaz	kiymaz	NOUN
ijtc-1663	321	31	,	,	PUNCT
ijtc-1663	321	32	h.	h.	PROPN
ijtc-1663	321	33	,	,	PUNCT
ijtc-1663	321	34	haque	haque	PROPN
ijtc-1663	321	35	,	,	PUNCT
ijtc-1663	321	36	s.	s.	PROPN
ijtc-1663	321	37	,	,	PUNCT
ijtc-1663	321	38	&	&	CCONJ
ijtc-1663	321	39	choudhury	choudhury	PROPN
ijtc-1663	321	40	,	,	PUNCT
ijtc-1663	321	41	a.	a.	NOUN
ijtc-1663	321	42	a.	a.	NOUN
ijtc-1663	321	43	(	(	PUNCT
ijtc-1663	321	44	2024	2024	NUM
ijtc-1663	321	45	)	)	PUNCT
ijtc-1663	321	46	.	.	PUNCT
ijtc-1663	322	1	working	work	VERB
ijtc-1663	322	2	capital	capital	NOUN
ijtc-1663	322	3	management	management	NOUN
ijtc-1663	322	4	and	and	CCONJ
ijtc-1663	322	5	firm	firm	ADJ
ijtc-1663	322	6	performance	performance	NOUN
ijtc-1663	322	7	:	:	PUNCT
ijtc-1663	322	8	a	a	DET
ijtc-1663	322	9	comparative	comparative	ADJ
ijtc-1663	322	10	analysis	analysis	NOUN
ijtc-1663	322	11	of	of	ADP
ijtc-1663	322	12	developed	develop	VERB
ijtc-1663	322	13	and	and	CCONJ
ijtc-1663	322	14	emerging	emerge	VERB
ijtc-1663	322	15	economies	economy	NOUN
ijtc-1663	322	16	.	.	PUNCT
ijtc-1663	323	1	borsa	borsa	PROPN
ijtc-1663	323	2	istanbul	istanbul	PROPN
ijtc-1663	323	3	review	review	PROPN
ijtc-1663	323	4	24	24	NUM
ijtc-1663	323	5	,	,	PUNCT
ijtc-1663	323	6	634–64	634–64	PROPN
ijtc-1663	323	7	.	.	PUNCT
ijtc-1663	324	1	https://doi	https://doi	PROPN
ijtc-1663	324	2	.	.	PUNCT
ijtc-1663	324	3	org/10	org/10	PROPN
ijtc-1663	324	4	.	.	PUNCT
ijtc-1663	325	1	1016	1016	NUM
ijtc-1663	325	2	/	/	SYM
ijtc-1663	325	3	j.	j.	PROPN
ijtc-1663	325	4	bir	bir	PROPN
ijtc-1663	325	5	.	.	PROPN
ijtc-1663	325	6	2024	2024	NUM
ijtc-1663	325	7	.	.	PUNCT
ijtc-1663	326	1	03	03	NUM
ijtc-1663	326	2	.	.	PUNCT
ijtc-1663	327	1	004	004	NUM
ijtc-1663	327	2	lazaridis	lazaridi	NOUN
ijtc-1663	327	3	,	,	PUNCT
ijtc-1663	327	4	i.	i.	NOUN
ijtc-1663	327	5	,	,	PUNCT
ijtc-1663	327	6	&	&	CCONJ
ijtc-1663	327	7	tryfonidis	tryfonidis	PROPN
ijtc-1663	327	8	,	,	PUNCT
ijtc-1663	327	9	d.	d.	PROPN
ijtc-1663	327	10	(	(	PUNCT
ijtc-1663	327	11	2015	2015	NUM
ijtc-1663	327	12	)	)	PUNCT
ijtc-1663	327	13	.	.	PUNCT
ijtc-1663	328	1	relationship	relationship	NOUN
ijtc-1663	328	2	between	between	ADP
ijtc-1663	328	3	working	work	VERB
ijtc-1663	328	4	capital	capital	NOUN
ijtc-1663	328	5	management	management	NOUN
ijtc-1663	328	6	and	and	CCONJ
ijtc-1663	328	7	profitability	profitability	NOUN
ijtc-1663	328	8	of	of	ADP
ijtc-1663	328	9	listed	list	VERB
ijtc-1663	328	10	companies	company	NOUN
ijtc-1663	328	11	in	in	ADP
ijtc-1663	328	12	the	the	DET
ijtc-1663	328	13	athens	athens	PROPN
ijtc-1663	328	14	stock	stock	PROPN
ijtc-1663	328	15	exchange	exchange	PROPN
ijtc-1663	328	16	.	.	PUNCT
ijtc-1663	329	1	journal	journal	NOUN
ijtc-1663	329	2	of	of	ADP
ijtc-1663	329	3	financial	financial	ADJ
ijtc-1663	329	4	management	management	NOUN
ijtc-1663	329	5	and	and	CCONJ
ijtc-1663	329	6	analysis	analysis	NOUN
ijtc-1663	329	7	,	,	PUNCT
ijtc-1663	329	8	19(1	19(1	NUM
ijtc-1663	329	9	)	)	PUNCT
ijtc-1663	329	10	.	.	PUNCT
ijtc-1663	330	1	lefebvre	lefebvre	PROPN
ijtc-1663	330	2	,	,	PUNCT
ijtc-1663	330	3	v.	v.	PROPN
ijtc-1663	330	4	,	,	PUNCT
ijtc-1663	330	5	&	&	CCONJ
ijtc-1663	330	6	hamelin	hamelin	PROPN
ijtc-1663	330	7	,	,	PUNCT
ijtc-1663	330	8	a.	a.	NOUN
ijtc-1663	330	9	(	(	PUNCT
ijtc-1663	330	10	2022	2022	NUM
ijtc-1663	330	11	)	)	PUNCT
ijtc-1663	330	12	.	.	PUNCT
ijtc-1663	331	1	the	the	DET
ijtc-1663	331	2	oak	oak	NOUN
ijtc-1663	331	3	and	and	CCONJ
ijtc-1663	331	4	the	the	DET
ijtc-1663	331	5	reed	reed	NOUN
ijtc-1663	331	6	:	:	PUNCT
ijtc-1663	331	7	working	work	VERB
ijtc-1663	331	8	capital	capital	NOUN
ijtc-1663	331	9	management	management	NOUN
ijtc-1663	331	10	and	and	CCONJ
ijtc-1663	331	11	the	the	DET
ijtc-1663	331	12	role	role	NOUN
ijtc-1663	331	13	of	of	ADP
ijtc-1663	331	14	business	business	NOUN
ijtc-1663	331	15	group	group	NOUN
ijtc-1663	331	16	affiliation	affiliation	NOUN
ijtc-1663	331	17	.	.	PUNCT
ijtc-1663	332	1	finance	finance	NOUN
ijtc-1663	332	2	,	,	PUNCT
ijtc-1663	332	3	43(2	43(2	PROPN
ijtc-1663	332	4	)	)	PUNCT
ijtc-1663	332	5	,	,	PUNCT
ijtc-1663	332	6	161–196	161–196	NUM
ijtc-1663	332	7	.	.	PUNCT
ijtc-1663	333	1	lin	lin	PROPN
ijtc-1663	333	2	,	,	PUNCT
ijtc-1663	333	3	q.	q.	PROPN
ijtc-1663	333	4	,	,	PUNCT
ijtc-1663	333	5	&	&	CCONJ
ijtc-1663	333	6	wang	wang	PROPN
ijtc-1663	333	7	,	,	PUNCT
ijtc-1663	333	8	y.	y.	PROPN
ijtc-1663	333	9	(	(	PUNCT
ijtc-1663	333	10	2021	2021	NUM
ijtc-1663	333	11	)	)	PUNCT
ijtc-1663	333	12	.	.	PUNCT
ijtc-1663	334	1	working	work	VERB
ijtc-1663	334	2	capital	capital	NOUN
ijtc-1663	334	3	management	management	NOUN
ijtc-1663	334	4	,	,	PUNCT
ijtc-1663	334	5	the	the	DET
ijtc-1663	334	6	firm	firm	ADJ
ijtc-1663	334	7	environment	environment	NOUN
ijtc-1663	334	8	,	,	PUNCT
ijtc-1663	334	9	and	and	CCONJ
ijtc-1663	334	10	corporate	corporate	ADJ
ijtc-1663	334	11	performance	performance	NOUN
ijtc-1663	334	12	:	:	PUNCT
ijtc-1663	334	13	evidence	evidence	NOUN
ijtc-1663	334	14	from	from	ADP
ijtc-1663	334	15	china	china	PROPN
ijtc-1663	334	16	.	.	PUNCT
ijtc-1663	335	1	applied	apply	VERB
ijtc-1663	335	2	economics	economic	NOUN
ijtc-1663	335	3	,	,	PUNCT
ijtc-1663	335	4	53(39	53(39	NUM
ijtc-1663	335	5	)	)	PUNCT
ijtc-1663	335	6	,	,	PUNCT
ijtc-1663	335	7	4505–4516	4505–4516	NUM
ijtc-1663	335	8	.	.	PUNCT
ijtc-1663	336	1	liu	liu	PROPN
ijtc-1663	336	2	,	,	PUNCT
ijtc-1663	336	3	y.	y.	PROPN
ijtc-1663	336	4	,	,	PUNCT
ijtc-1663	336	5	&	&	CCONJ
ijtc-1663	336	6	ma	ma	PROPN
ijtc-1663	336	7	,	,	PUNCT
ijtc-1663	336	8	l.	l.	PROPN
ijtc-1663	336	9	(	(	PUNCT
ijtc-1663	336	10	2016	2016	NUM
ijtc-1663	336	11	)	)	PUNCT
ijtc-1663	336	12	.	.	PUNCT
ijtc-1663	337	1	impacts	impact	NOUN
ijtc-1663	337	2	of	of	ADP
ijtc-1663	337	3	low	low	ADJ
ijtc-1663	337	4	oil	oil	NOUN
ijtc-1663	337	5	price	price	NOUN
ijtc-1663	337	6	on	on	ADP
ijtc-1663	337	7	china	china	PROPN
ijtc-1663	337	8	and	and	CCONJ
ijtc-1663	337	9	the	the	DET
ijtc-1663	337	10	world	world	NOUN
ijtc-1663	337	11	natural	natural	ADJ
ijtc-1663	337	12	gas	gas	NOUN
ijtc-1663	337	13	industry	industry	NOUN
ijtc-1663	337	14	chain	chain	NOUN
ijtc-1663	337	15	.	.	PUNCT
ijtc-1663	337	16	natural	natural	ADJ
ijtc-1663	337	17	gas	gas	NOUN
ijtc-1663	337	18	industry	industry	NOUN
ijtc-1663	337	19	,	,	PUNCT
ijtc-1663	337	20	36(6	36(6	NUM
ijtc-1663	337	21	)	)	PUNCT
ijtc-1663	337	22	,	,	PUNCT
ijtc-1663	337	23	98	98	NUM
ijtc-1663	337	24	-	-	SYM
ijtc-1663	337	25	109	109	NUM
ijtc-1663	337	26	.	.	PUNCT
ijtc-1663	338	1	https://doi	https://doi	PROPN
ijtc-1663	338	2	.	.	PUNCT
ijtc-1663	338	3	org/10	org/10	PROPN
ijtc-1663	338	4	.	.	PUNCT
ijtc-1663	339	1	3787	3787	NUM
ijtc-1663	339	2	/	/	SYM
ijtc-1663	339	3	j.	j.	PROPN
ijtc-1663	339	4	issn	issn	PROPN
ijtc-1663	339	5	.	.	PROPN
ijtc-1663	339	6	1000	1000	NUM
ijtc-1663	339	7	-	-	PUNCT
ijtc-1663	339	8	0976	0976	NUM
ijtc-1663	339	9	.	.	PUNCT
ijtc-1663	340	1	2016	2016	NUM
ijtc-1663	340	2	.	.	PUNCT
ijtc-1663	341	1	06	06	NUM
ijtc-1663	341	2	.	.	PUNCT
ijtc-1663	342	1	015	015	NUM
ijtc-1663	342	2	lovy	lovy	ADJ
ijtc-1663	342	3	,	,	PUNCT
ijtc-1663	342	4	o.	o.	PROPN
ijtc-1663	342	5	i.	i.	PROPN
ijtc-1663	342	6	(	(	PUNCT
ijtc-1663	342	7	2016	2016	NUM
ijtc-1663	342	8	)	)	PUNCT
ijtc-1663	342	9	.	.	PUNCT
ijtc-1663	343	1	effects	effect	NOUN
ijtc-1663	343	2	of	of	ADP
ijtc-1663	343	3	micro	micro	ADJ
ijtc-1663	343	4	finance	finance	NOUN
ijtc-1663	343	5	banks	bank	NOUN
ijtc-1663	343	6	liquidity	liquidity	NOUN
ijtc-1663	343	7	on	on	ADP
ijtc-1663	343	8	the	the	DET
ijtc-1663	343	9	working	work	VERB
ijtc-1663	343	10	capital	capital	NOUN
ijtc-1663	343	11	of	of	ADP
ijtc-1663	343	12	small	small	ADJ
ijtc-1663	343	13	and	and	CCONJ
ijtc-1663	343	14	medium	medium	ADJ
ijtc-1663	343	15	scale	scale	NOUN
ijtc-1663	343	16	enterprises	enterprise	NOUN
ijtc-1663	343	17	.	.	PUNCT
ijtc-1663	344	1	international	international	ADJ
ijtc-1663	344	2	journal	journal	PROPN
ijtc-1663	344	3	of	of	ADP
ijtc-1663	344	4	business	business	PROPN
ijtc-1663	344	5	&	&	CCONJ
ijtc-1663	344	6	law	law	PROPN
ijtc-1663	344	7	research	research	NOUN
ijtc-1663	344	8	,	,	PUNCT
ijtc-1663	344	9	4(24	4(24	NUM
ijtc-1663	344	10	)	)	PUNCT
ijtc-1663	344	11	,	,	PUNCT
ijtc-1663	344	12	53	53	NUM
ijtc-1663	344	13	-	-	SYM
ijtc-1663	344	14	59	59	NUM
ijtc-1663	344	15	.	.	PUNCT
ijtc-1663	344	16	retrieved	retrieve	VERB
ijtc-1663	344	17	from	from	ADP
ijtc-1663	344	18	http://seahipaj	http://seahipaj	PRON
ijtc-1663	344	19	.	.	PUNCT
ijtc-1663	344	20	org	org	PROPN
ijtc-1663	344	21	/	/	SYM
ijtc-1663	344	22	journals	journal	NOUN
ijtc-1663	344	23	-	-	PUNCT
ijtc-1663	344	24	ci	ci	NOUN
ijtc-1663	344	25	/	/	SYM
ijtc-1663	344	26	june-2016	june-2016	PROPN
ijtc-1663	344	27	/	/	SYM
ijtc-1663	344	28	ijblr	ijblr	PROPN
ijtc-1663	344	29	/	/	SYM
ijtc-1663	344	30	full	full	ADJ
ijtc-1663	344	31	/	/	SYM
ijtc-1663	344	32	ijblr	ijblr	NOUN
ijtc-1663	344	33	-	-	PUNCT
ijtc-1663	344	34	j-5	j-5	NOUN
ijtc-1663	344	35	-	-	PUNCT
ijtc-1663	344	36	2016	2016	NUM
ijtc-1663	344	37	.	.	PUNCT
ijtc-1663	345	1	pdf	pdf	NOUN
ijtc-1663	345	2	mbawuni	mbawuni	PROPN
ijtc-1663	345	3	,	,	PUNCT
ijtc-1663	345	4	j.	j.	PROPN
ijtc-1663	345	5	,	,	PUNCT
ijtc-1663	345	6	mbawuni	mbawuni	PROPN
ijtc-1663	345	7	,	,	PUNCT
ijtc-1663	345	8	m.	m.	PROPN
ijtc-1663	345	9	h.	h.	PROPN
ijtc-1663	345	10	,	,	PUNCT
ijtc-1663	345	11	&	&	CCONJ
ijtc-1663	345	12	nimako	nimako	PROPN
ijtc-1663	345	13	,	,	PUNCT
ijtc-1663	345	14	s.	s.	PROPN
ijtc-1663	345	15	g.	g.	PROPN
ijtc-1663	345	16	(	(	PUNCT
ijtc-1663	345	17	2016	2016	NUM
ijtc-1663	345	18	)	)	PUNCT
ijtc-1663	345	19	.	.	PUNCT
ijtc-1663	346	1	the	the	DET
ijtc-1663	346	2	impact	impact	NOUN
ijtc-1663	346	3	of	of	ADP
ijtc-1663	346	4	working	work	VERB
ijtc-1663	346	5	capital	capital	NOUN
ijtc-1663	346	6	management	management	NOUN
ijtc-1663	346	7	on	on	ADP
ijtc-1663	346	8	profitability	profitability	NOUN
ijtc-1663	346	9	of	of	ADP
ijtc-1663	346	10	petroleum	petroleum	NOUN
ijtc-1663	346	11	retail	retail	ADJ
ijtc-1663	346	12	firms	firm	NOUN
ijtc-1663	346	13	:	:	PUNCT
ijtc-1663	346	14	empirical	empirical	ADJ
ijtc-1663	346	15	evidence	evidence	NOUN
ijtc-1663	346	16	from	from	ADP
ijtc-1663	346	17	ghana	ghana	PROPN
ijtc-1663	346	18	.	.	PUNCT
ijtc-1663	347	1	international	international	ADJ
ijtc-1663	347	2	journal	journal	PROPN
ijtc-1663	347	3	of	of	ADP
ijtc-1663	347	4	economics	economic	NOUN
ijtc-1663	347	5	and	and	CCONJ
ijtc-1663	347	6	finance	finance	NOUN
ijtc-1663	347	7	,	,	PUNCT
ijtc-1663	347	8	8(6	8(6	NUM
ijtc-1663	347	9	)	)	PUNCT
ijtc-1663	347	10	,	,	PUNCT
ijtc-1663	347	11	49	49	NUM
ijtc-1663	347	12	.	.	PUNCT
ijtc-1663	348	1	http://dx	http://dx	PROPN
ijtc-1663	348	2	.	.	PUNCT
ijtc-1663	349	1	doi	doi	PROPN
ijtc-1663	349	2	.	.	PUNCT
ijtc-1663	350	1	org/10	org/10	PROPN
ijtc-1663	350	2	.	.	PUNCT
ijtc-1663	351	1	5539	5539	NUM
ijtc-1663	351	2	/	/	SYM
ijtc-1663	351	3	ijef	ijef	PROPN
ijtc-1663	351	4	.	.	PUNCT
ijtc-1663	352	1	v8n6p49	v8n6p49	PROPN
ijtc-1663	352	2	mutugi	mutugi	NOUN
ijtc-1663	352	3	,	,	PUNCT
ijtc-1663	352	4	p.	p.	NOUN
ijtc-1663	352	5	m.	m.	NOUN
ijtc-1663	352	6	(	(	PUNCT
ijtc-1663	352	7	2018	2018	NUM
ijtc-1663	352	8	)	)	PUNCT
ijtc-1663	352	9	.	.	PUNCT
ijtc-1663	353	1	the	the	DET
ijtc-1663	353	2	determinants	determinant	NOUN
ijtc-1663	353	3	of	of	ADP
ijtc-1663	353	4	financial	financial	ADJ
ijtc-1663	353	5	performance	performance	NOUN
ijtc-1663	353	6	of	of	ADP
ijtc-1663	353	7	life	life	NOUN
ijtc-1663	353	8	assurance	assurance	NOUN
ijtc-1663	353	9	companies	company	NOUN
ijtc-1663	353	10	in	in	ADP
ijtc-1663	353	11	kenya	kenya	PROPN
ijtc-1663	353	12	(	(	PUNCT
ijtc-1663	353	13	doctoral	doctoral	ADJ
ijtc-1663	353	14	dissertation	dissertation	NOUN
ijtc-1663	353	15	,	,	PUNCT
ijtc-1663	353	16	university	university	NOUN
ijtc-1663	353	17	of	of	ADP
ijtc-1663	353	18	nairobi	nairobi	PROPN
ijtc-1663	353	19	)	)	PUNCT
ijtc-1663	353	20	.	.	PUNCT
ijtc-1663	354	1	mwangi	mwangi	PROPN
ijtc-1663	354	2	,	,	PUNCT
ijtc-1663	354	3	m.	m.	NOUN
ijtc-1663	354	4	(	(	PUNCT
ijtc-1663	354	5	2018	2018	NUM
ijtc-1663	354	6	)	)	PUNCT
ijtc-1663	354	7	.	.	PUNCT
ijtc-1663	355	1	effects	effect	NOUN
ijtc-1663	355	2	of	of	ADP
ijtc-1663	355	3	underwriting	underwriting	NOUN
ijtc-1663	355	4	and	and	CCONJ
ijtc-1663	355	5	claims	claim	NOUN
ijtc-1663	355	6	management	management	NOUN
ijtc-1663	355	7	on	on	ADP
ijtc-1663	355	8	the	the	DET
ijtc-1663	355	9	performance	performance	NOUN
ijtc-1663	355	10	of	of	ADP
ijtc-1663	355	11	property	property	NOUN
ijtc-1663	355	12	and	and	CCONJ
ijtc-1663	355	13	casualty	casualty	NOUN
ijtc-1663	355	14	insurance	insurance	NOUN
ijtc-1663	355	15	companies	company	NOUN
ijtc-1663	355	16	in	in	ADP
ijtc-1663	355	17	east	east	PROPN
ijtc-1663	355	18	africa	africa	PROPN
ijtc-1663	355	19	.	.	PUNCT
ijtc-1663	356	1	oloye	oloye	PROPN
ijtc-1663	356	2	,	,	PUNCT
ijtc-1663	356	3	m.	m.	NOUN
ijtc-1663	356	4	i.	i.	PROPN
ijtc-1663	356	5	,	,	PUNCT
ijtc-1663	356	6	&	&	CCONJ
ijtc-1663	356	7	osuma	osuma	PROPN
ijtc-1663	356	8	,	,	PUNCT
ijtc-1663	356	9	g.	g.	PROPN
ijtc-1663	356	10	(	(	PUNCT
ijtc-1663	356	11	2015	2015	NUM
ijtc-1663	356	12	)	)	PUNCT
ijtc-1663	356	13	.	.	PUNCT
ijtc-1663	357	1	impacts	impact	NOUN
ijtc-1663	357	2	of	of	ADP
ijtc-1663	357	3	mergers	merger	NOUN
ijtc-1663	357	4	and	and	CCONJ
ijtc-1663	357	5	acquisition	acquisition	NOUN
ijtc-1663	357	6	on	on	ADP
ijtc-1663	357	7	the	the	DET
ijtc-1663	357	8	performance	performance	NOUN
ijtc-1663	357	9	of	of	ADP
ijtc-1663	357	10	nigerian	nigerian	ADJ
ijtc-1663	357	11	banks	bank	NOUN
ijtc-1663	357	12	(	(	PUNCT
ijtc-1663	357	13	a	a	DET
ijtc-1663	357	14	case	case	NOUN
ijtc-1663	357	15	study	study	NOUN
ijtc-1663	357	16	of	of	ADP
ijtc-1663	357	17	selected	select	VERB
ijtc-1663	357	18	banks	bank	NOUN
ijtc-1663	357	19	)	)	PUNCT
ijtc-1663	357	20	.	.	PUNCT
ijtc-1663	358	1	pyrex	pyrex	PROPN
ijtc-1663	358	2	journal	journal	PROPN
ijtc-1663	358	3	of	of	ADP
ijtc-1663	358	4	business	business	NOUN
ijtc-1663	358	5	and	and	CCONJ
ijtc-1663	358	6	finance	finance	NOUN
ijtc-1663	358	7	management	management	NOUN
ijtc-1663	358	8	research	research	NOUN
ijtc-1663	358	9	,	,	PUNCT
ijtc-1663	358	10	1(4	1(4	NUM
ijtc-1663	358	11	)	)	PUNCT
ijtc-1663	358	12	,	,	PUNCT
ijtc-1663	358	13	23	23	NUM
ijtc-1663	358	14	-	-	SYM
ijtc-1663	358	15	40	40	NUM
ijtc-1663	358	16	.	.	PUNCT
ijtc-1663	359	1	retrieved	retrieve	VERB
ijtc-1663	359	2	from	from	ADP
ijtc-1663	359	3	http://www	http://www	PROPN
ijtc-1663	359	4	.	.	PROPN
ijtc-1663	359	5	pyrexjournals	pyrexjournals	PROPN
ijtc-1663	359	6	.	.	PUNCT
ijtc-1663	360	1	org	org	ADJ
ijtc-1663	360	2	/	/	SYM
ijtc-1663	360	3	pjbfmr	pjbfmr	NOUN
ijtc-1663	360	4	/	/	SYM
ijtc-1663	360	5	pdf/2015	pdf/2015	PROPN
ijtc-1663	360	6	/	/	SYM
ijtc-1663	360	7	november	november	PROPN
ijtc-1663	360	8	/	/	SYM
ijtc-1663	360	9	oloye	oloye	NOUN
ijtc-1663	360	10	-	-	PUNCT
ijtc-1663	360	11	and	and	CCONJ
ijtc-1663	360	12	-	-	PUNCT
ijtc-1663	360	13	osuma	osuma	PROPN
ijtc-1663	360	14	.	.	PUNCT
ijtc-1663	361	1	pdf	pdf	NOUN
ijtc-1663	361	2	padachi	padachi	NOUN
ijtc-1663	361	3	,	,	PUNCT
ijtc-1663	361	4	k.	k.	PROPN
ijtc-1663	361	5	,	,	PUNCT
ijtc-1663	361	6	howorth	howorth	ADJ
ijtc-1663	361	7	,	,	PUNCT
ijtc-1663	361	8	c.	c.	PROPN
ijtc-1663	361	9	,	,	PUNCT
ijtc-1663	361	10	&	&	CCONJ
ijtc-1663	361	11	narasimhan	narasimhan	PROPN
ijtc-1663	361	12	,	,	PUNCT
ijtc-1663	361	13	m.	m.	NOUN
ijtc-1663	361	14	s.	s.	PROPN
ijtc-1663	361	15	(	(	PUNCT
ijtc-1663	361	16	2012	2012	NUM
ijtc-1663	361	17	)	)	PUNCT
ijtc-1663	361	18	.	.	PUNCT
ijtc-1663	362	1	working	work	VERB
ijtc-1663	362	2	capital	capital	NOUN
ijtc-1663	362	3	financing	financing	NOUN
ijtc-1663	362	4	preferences	preference	NOUN
ijtc-1663	362	5	:	:	PUNCT
ijtc-1663	362	6	the	the	DET
ijtc-1663	362	7	case	case	NOUN
ijtc-1663	362	8	of	of	ADP
ijtc-1663	362	9	mauritian	mauritian	ADJ
ijtc-1663	362	10	manufacturing	manufacture	VERB
ijtc-1663	362	11	small	small	ADJ
ijtc-1663	362	12	and	and	CCONJ
ijtc-1663	362	13	medium	medium	ADJ
ijtc-1663	362	14	-	-	PUNCT
ijtc-1663	362	15	sized	sized	ADJ
ijtc-1663	362	16	enterprises	enterprise	NOUN
ijtc-1663	362	17	(	(	PUNCT
ijtc-1663	362	18	smes	sme	NOUN
ijtc-1663	362	19	)	)	PUNCT
ijtc-1663	362	20	.	.	PUNCT
ijtc-1663	363	1	asian	asian	PROPN
ijtc-1663	363	2	academy	academy	PROPN
ijtc-1663	363	3	of	of	ADP
ijtc-1663	363	4	management	management	PROPN
ijtc-1663	363	5	journal	journal	PROPN
ijtc-1663	363	6	of	of	ADP
ijtc-1663	363	7	accounting	accounting	NOUN
ijtc-1663	363	8	and	and	CCONJ
ijtc-1663	363	9	finance	finance	NOUN
ijtc-1663	363	10	,	,	PUNCT
ijtc-1663	363	11	8(1	8(1	NOUN
ijtc-1663	363	12	)	)	PUNCT
ijtc-1663	363	13	,	,	PUNCT
ijtc-1663	363	14	125	125	NUM
ijtc-1663	363	15	-	-	SYM
ijtc-1663	363	16	157	157	NUM
ijtc-1663	363	17	.	.	PUNCT
ijtc-1663	363	18	retrieved	retrieve	VERB
ijtc-1663	363	19	from	from	ADP
ijtc-1663	363	20	http://web	http://web	PROPN
ijtc-1663	363	21	.	.	PUNCT
ijtc-1663	364	1	usm	usm	ADJ
ijtc-1663	364	2	.	.	PUNCT
ijtc-1663	365	1	my	my	PRON
ijtc-1663	365	2	/	/	SYM
ijtc-1663	365	3	journal	journal	NOUN
ijtc-1663	365	4	/	/	SYM
ijtc-1663	365	5	aamjaf	aamjaf	NOUN
ijtc-1663	365	6	/	/	SYM
ijtc-1663	365	7	vol%208	vol%208	NUM
ijtc-1663	365	8	-	-	PUNCT
ijtc-1663	365	9	1	1	NUM
ijtc-1663	365	10	-	-	PUNCT
ijtc-1663	365	11	2012/8	2012/8	NUM
ijtc-1663	365	12	-	-	PUNCT
ijtc-1663	365	13	1	1	NUM
ijtc-1663	365	14	-	-	SYM
ijtc-1663	365	15	6	6	NUM
ijtc-1663	365	16	.	.	PUNCT
ijtc-1663	365	17	pdf	pdf	PROPN
ijtc-1663	365	18	pandey	pandey	PROPN
ijtc-1663	365	19	,	,	PUNCT
ijtc-1663	365	20	i.	i.	PROPN
ijtc-1663	365	21	m.	m.	PROPN
ijtc-1663	365	22	(	(	PUNCT
ijtc-1663	365	23	2010	2010	NUM
ijtc-1663	365	24	)	)	PUNCT
ijtc-1663	365	25	.	.	PUNCT
ijtc-1663	366	1	financial	financial	ADJ
ijtc-1663	366	2	management	management	NOUN
ijtc-1663	366	3	tenth	tenth	NOUN
ijtc-1663	366	4	edition	edition	NOUN
ijtc-1663	366	5	.	.	PUNCT
ijtc-1663	367	1	new	new	ADJ
ijtc-1663	367	2	delhi	delhi	PROPN
ijtc-1663	367	3	:	:	PUNCT
ijtc-1663	367	4	vikas	vikas	PROPN
ijtc-1663	367	5	publishing	publishing	PROPN
ijtc-1663	367	6	house	house	PROPN
ijtc-1663	367	7	pvt	pvt	PROPN
ijtc-1663	367	8	ltd	ltd	PROPN
ijtc-1663	367	9	.	.	PROPN
ijtc-1663	367	10	peterson	peterson	PROPN
ijtc-1663	367	11	,	,	PUNCT
ijtc-1663	367	12	p.	p.	PROPN
ijtc-1663	367	13	p.	p.	NOUN
ijtc-1663	367	14	,	,	PUNCT
ijtc-1663	367	15	&	&	CCONJ
ijtc-1663	367	16	fabozzi	fabozzi	PROPN
ijtc-1663	367	17	,	,	PUNCT
ijtc-1663	367	18	f.	f.	PROPN
ijtc-1663	367	19	j.	j.	PROPN
ijtc-1663	367	20	(	(	PUNCT
ijtc-1663	367	21	2018	2018	NUM
ijtc-1663	367	22	)	)	PUNCT
ijtc-1663	367	23	.	.	PUNCT
ijtc-1663	368	1	capital	capital	NOUN
ijtc-1663	368	2	budgeting	budgeting	NOUN
ijtc-1663	368	3	:	:	PUNCT
ijtc-1663	368	4	theory	theory	NOUN
ijtc-1663	368	5	and	and	CCONJ
ijtc-1663	368	6	practice	practice	NOUN
ijtc-1663	368	7	,	,	PUNCT
ijtc-1663	368	8	vol	vol	NOUN
ijtc-1663	368	9	.	.	PROPN
ijtc-1663	368	10	10	10	NUM
ijtc-1663	368	11	.	.	PUNCT
ijtc-1663	369	1	john	john	PROPN
ijtc-1663	369	2	wiley	wiley	PROPN
ijtc-1663	369	3	&	&	CCONJ
ijtc-1663	369	4	sons	son	NOUN
ijtc-1663	369	5	.	.	PUNCT
ijtc-1663	370	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	370	2	https://doi.org/10.3787/j.issn.1000-0976.2016.06.015	https://doi.org/10.3787/j.issn.1000-0976.2016.06.015	PROPN
ijtc-1663	370	3	http://dx.doi.org/10.5539/ijef.v8n6p49	http://dx.doi.org/10.5539/ijef.v8n6p49	PROPN
ijtc-1663	370	4	http://web.usm.my/journal/aamjaf/vol%208-1-2012/8-1-6.pdf	http://web.usm.my/journal/aamjaf/vol%208-1-2012/8-1-6.pdf	NOUN
ijtc-1663	370	5	http://web.usm.my/journal/aamjaf/vol%208-1-2012/8-1-6.pdf	http://web.usm.my/journal/aamjaf/vol%208-1-2012/8-1-6.pdf	PROPN
ijtc-1663	370	6	working	working	PROPN
ijtc-1663	370	7	capital	capital	PROPN
ijtc-1663	370	8	management	management	NOUN
ijtc-1663	370	9	and	and	CCONJ
ijtc-1663	370	10	financial	financial	ADJ
ijtc-1663	370	11	performance	performance	NOUN
ijtc-1663	370	12	:	:	PUNCT
ijtc-1663	370	13	evidence	evidence	NOUN
ijtc-1663	370	14	from	from	ADP
ijtc-1663	370	15	deposit	deposit	NOUN
ijtc-1663	370	16	money	money	NOUN
ijtc-1663	370	17	banks	bank	NOUN
ijtc-1663	370	18	in	in	ADP
ijtc-1663	370	19	nigeria	nigeria	PROPN
ijtc-1663	370	20	gbadebo	gbadebo	PROPN
ijtc-1663	370	21	855	855	NUM
ijtc-1663	370	22	|	|	ADV
ijtc-1663	370	23	ilomata	ilomata	PROPN
ijtc-1663	370	24	international	international	ADJ
ijtc-1663	370	25	journal	journal	NOUN
ijtc-1663	370	26	of	of	ADP
ijtc-1663	370	27	tax	tax	PROPN
ijtc-1663	370	28	&	&	CCONJ
ijtc-1663	370	29	accounting	account	VERB
ijtc-1663	370	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	370	31	prasad	prasad	NOUN
ijtc-1663	370	32	,	,	PUNCT
ijtc-1663	370	33	p.	p.	NOUN
ijtc-1663	370	34	,	,	PUNCT
ijtc-1663	370	35	sivasankaran	sivasankaran	NOUN
ijtc-1663	370	36	,	,	PUNCT
ijtc-1663	370	37	n.	n.	NOUN
ijtc-1663	370	38	,	,	PUNCT
ijtc-1663	370	39	&	&	CCONJ
ijtc-1663	370	40	shukla	shukla	PROPN
ijtc-1663	370	41	,	,	PUNCT
ijtc-1663	370	42	a.	a.	NOUN
ijtc-1663	370	43	(	(	PUNCT
ijtc-1663	370	44	2019	2019	NUM
ijtc-1663	370	45	)	)	PUNCT
ijtc-1663	370	46	.	.	PUNCT
ijtc-1663	371	1	impact	impact	NOUN
ijtc-1663	371	2	of	of	ADP
ijtc-1663	371	3	deviation	deviation	NOUN
ijtc-1663	371	4	from	from	ADP
ijtc-1663	371	5	target	target	NOUN
ijtc-1663	371	6	working	work	VERB
ijtc-1663	371	7	capital	capital	NOUN
ijtc-1663	371	8	on	on	ADP
ijtc-1663	371	9	firm	firm	ADJ
ijtc-1663	371	10	profitability	profitability	NOUN
ijtc-1663	371	11	:	:	PUNCT
ijtc-1663	371	12	evidence	evidence	NOUN
ijtc-1663	371	13	from	from	ADP
ijtc-1663	371	14	india	india	PROPN
ijtc-1663	371	15	.	.	PUNCT
ijtc-1663	372	1	international	international	ADJ
ijtc-1663	372	2	journal	journal	PROPN
ijtc-1663	372	3	of	of	ADP
ijtc-1663	372	4	productivity	productivity	NOUN
ijtc-1663	372	5	and	and	CCONJ
ijtc-1663	372	6	performance	performance	NOUN
ijtc-1663	372	7	management	management	NOUN
ijtc-1663	372	8	,	,	PUNCT
ijtc-1663	372	9	68(8	68(8	NUM
ijtc-1663	372	10	)	)	PUNCT
ijtc-1663	372	11	,	,	PUNCT
ijtc-1663	372	12	1510–1527	1510–1527	NUM
ijtc-1663	372	13	.	.	PUNCT
ijtc-1663	373	1	https://doi	https://doi	PROPN
ijtc-1663	373	2	.	.	PUNCT
ijtc-1663	373	3	org/10	org/10	PROPN
ijtc-1663	373	4	.	.	PUNCT
ijtc-1663	374	1	1108	1108	NUM
ijtc-1663	374	2	/	/	SYM
ijtc-1663	374	3	ijppm-11	ijppm-11	PROPN
ijtc-1663	374	4	-	-	PUNCT
ijtc-1663	374	5	2018	2018	NUM
ijtc-1663	374	6	-	-	PUNCT
ijtc-1663	374	7	0407	0407	NUM
ijtc-1663	374	8	rasyid	rasyid	NOUN
ijtc-1663	374	9	,	,	PUNCT
ijtc-1663	374	10	r.	r.	PROPN
ijtc-1663	374	11	(	(	PUNCT
ijtc-1663	374	12	2017	2017	NUM
ijtc-1663	374	13	)	)	PUNCT
ijtc-1663	374	14	.	.	PUNCT
ijtc-1663	375	1	impact	impact	NOUN
ijtc-1663	375	2	of	of	ADP
ijtc-1663	375	3	the	the	DET
ijtc-1663	375	4	aggressive	aggressive	ADJ
ijtc-1663	375	5	working	work	VERB
ijtc-1663	375	6	capital	capital	NOUN
ijtc-1663	375	7	management	management	NOUN
ijtc-1663	375	8	policy	policy	NOUN
ijtc-1663	375	9	on	on	ADP
ijtc-1663	375	10	firm	firm	NOUN
ijtc-1663	375	11	’s	’s	PART
ijtc-1663	375	12	profitability	profitability	NOUN
ijtc-1663	375	13	and	and	CCONJ
ijtc-1663	375	14	value	value	NOUN
ijtc-1663	375	15	:	:	PUNCT
ijtc-1663	375	16	study	study	NOUN
ijtc-1663	375	17	on	on	ADP
ijtc-1663	375	18	non	non	ADJ
ijtc-1663	375	19	-	-	ADJ
ijtc-1663	375	20	financial	financial	ADJ
ijtc-1663	375	21	listed	list	VERB
ijtc-1663	375	22	firms	firm	NOUN
ijtc-1663	375	23	in	in	ADP
ijtc-1663	375	24	indonesia	indonesia	PROPN
ijtc-1663	375	25	stock	stock	PROPN
ijtc-1663	375	26	exchange	exchange	PROPN
ijtc-1663	375	27	.	.	PUNCT
ijtc-1663	376	1	in	in	ADP
ijtc-1663	376	2	proceedings	proceeding	NOUN
ijtc-1663	376	3	of	of	ADP
ijtc-1663	376	4	the	the	DET
ijtc-1663	376	5	international	international	ADJ
ijtc-1663	376	6	conference	conference	NOUN
ijtc-1663	376	7	on	on	ADP
ijtc-1663	376	8	business	business	NOUN
ijtc-1663	376	9	and	and	CCONJ
ijtc-1663	376	10	management	management	NOUN
ijtc-1663	376	11	research	research	NOUN
ijtc-1663	376	12	(	(	PUNCT
ijtc-1663	376	13	icbmr	icbmr	NOUN
ijtc-1663	376	14	2017	2017	NUM
ijtc-1663	376	15	)	)	PUNCT
ijtc-1663	376	16	,	,	PUNCT
ijtc-1663	376	17	padang	padang	PROPN
ijtc-1663	376	18	indonesia	indonesia	PROPN
ijtc-1663	376	19	(	(	PUNCT
ijtc-1663	376	20	atlantis	atlantis	PROPN
ijtc-1663	376	21	press	press	PROPN
ijtc-1663	376	22	)	)	PUNCT
ijtc-1663	376	23	,	,	PUNCT
ijtc-1663	376	24	pp	pp	ADJ
ijtc-1663	376	25	.	.	PUNCT
ijtc-1663	377	1	207–217	207–217	NUM
ijtc-1663	377	2	.	.	PUNCT
ijtc-1663	378	1	https://doi	https://doi	NOUN
ijtc-1663	378	2	.	.	PUNCT
ijtc-1663	378	3	org/10	org/10	PROPN
ijtc-1663	378	4	.	.	PUNCT
ijtc-1663	379	1	2991	2991	NUM
ijtc-1663	379	2	/	/	SYM
ijtc-1663	379	3	icbmr-17	icbmr-17	PROPN
ijtc-1663	379	4	.	.	PROPN
ijtc-1663	379	5	2017	2017	NUM
ijtc-1663	379	6	.	.	PUNCT
ijtc-1663	380	1	20	20	NUM
ijtc-1663	380	2	.	.	PUNCT
ijtc-1663	381	1	ren	ren	PROPN
ijtc-1663	381	2	,	,	PUNCT
ijtc-1663	381	3	t.	t.	PROPN
ijtc-1663	381	4	,	,	PUNCT
ijtc-1663	381	5	liu	liu	PROPN
ijtc-1663	381	6	,	,	PUNCT
ijtc-1663	381	7	n.	n.	PROPN
ijtc-1663	381	8	,	,	PUNCT
ijtc-1663	381	9	yang	yang	PROPN
ijtc-1663	381	10	,	,	PUNCT
ijtc-1663	381	11	h.	h.	PROPN
ijtc-1663	381	12	,	,	PUNCT
ijtc-1663	381	13	xiao	xiao	PROPN
ijtc-1663	381	14	,	,	PUNCT
ijtc-1663	381	15	y.	y.	PROPN
ijtc-1663	381	16	,	,	PUNCT
ijtc-1663	381	17	&	&	CCONJ
ijtc-1663	381	18	hu	hu	PROPN
ijtc-1663	381	19	,	,	PUNCT
ijtc-1663	381	20	y.	y.	PROPN
ijtc-1663	381	21	(	(	PUNCT
ijtc-1663	381	22	2019	2019	NUM
ijtc-1663	381	23	)	)	PUNCT
ijtc-1663	381	24	.	.	PUNCT
ijtc-1663	382	1	working	work	VERB
ijtc-1663	382	2	capital	capital	NOUN
ijtc-1663	382	3	management	management	NOUN
ijtc-1663	382	4	and	and	CCONJ
ijtc-1663	382	5	firm	firm	ADJ
ijtc-1663	382	6	performance	performance	NOUN
ijtc-1663	382	7	in	in	ADP
ijtc-1663	382	8	china	china	PROPN
ijtc-1663	382	9	.	.	PUNCT
ijtc-1663	383	1	asian	asian	PROPN
ijtc-1663	383	2	review	review	NOUN
ijtc-1663	383	3	of	of	ADP
ijtc-1663	383	4	accounting	accounting	NOUN
ijtc-1663	383	5	,	,	PUNCT
ijtc-1663	383	6	27(4	27(4	PROPN
ijtc-1663	383	7	)	)	PUNCT
ijtc-1663	383	8	,	,	PUNCT
ijtc-1663	383	9	546–562	546–562	NUM
ijtc-1663	383	10	.	.	PUNCT
ijtc-1663	384	1	setianto	setianto	PROPN
ijtc-1663	384	2	,	,	PUNCT
ijtc-1663	384	3	r.	r.	PROPN
ijtc-1663	384	4	h.	h.	PROPN
ijtc-1663	384	5	,	,	PUNCT
ijtc-1663	384	6	&	&	CCONJ
ijtc-1663	384	7	pratiwi	pratiwi	NOUN
ijtc-1663	384	8	,	,	PUNCT
ijtc-1663	384	9	a.	a.	NOUN
ijtc-1663	384	10	(	(	PUNCT
ijtc-1663	384	11	2019	2019	NUM
ijtc-1663	384	12	)	)	PUNCT
ijtc-1663	384	13	.	.	PUNCT
ijtc-1663	385	1	working	work	VERB
ijtc-1663	385	2	capital	capital	NOUN
ijtc-1663	385	3	management	management	NOUN
ijtc-1663	385	4	in	in	ADP
ijtc-1663	385	5	indonesia	indonesia	PROPN
ijtc-1663	385	6	:	:	PUNCT
ijtc-1663	385	7	an	an	DET
ijtc-1663	385	8	analysis	analysis	NOUN
ijtc-1663	385	9	on	on	ADP
ijtc-1663	385	10	overinvestment	overinvestment	ADJ
ijtc-1663	385	11	and	and	CCONJ
ijtc-1663	385	12	underinvestment	underinvestment	ADJ
ijtc-1663	385	13	firms	firm	NOUN
ijtc-1663	385	14	.	.	PUNCT
ijtc-1663	386	1	gadjah	gadjah	PROPN
ijtc-1663	386	2	mada	mada	PROPN
ijtc-1663	386	3	international	international	PROPN
ijtc-1663	386	4	journal	journal	PROPN
ijtc-1663	386	5	of	of	ADP
ijtc-1663	386	6	business	business	NOUN
ijtc-1663	386	7	,	,	PUNCT
ijtc-1663	386	8	21(1	21(1	NUM
ijtc-1663	386	9	)	)	PUNCT
ijtc-1663	386	10	,	,	PUNCT
ijtc-1663	386	11	1–18	1–18	NUM
ijtc-1663	386	12	.	.	PUNCT
ijtc-1663	387	1	siew	siew	PROPN
ijtc-1663	387	2	,	,	PUNCT
ijtc-1663	387	3	l.	l.	PROPN
ijtc-1663	387	4	s.	s.	PROPN
ijtc-1663	387	5	,	,	PUNCT
ijtc-1663	387	6	&	&	CCONJ
ijtc-1663	387	7	ali	ali	PROPN
ijtc-1663	387	8	,	,	PUNCT
ijtc-1663	387	9	a.	a.	PROPN
ijtc-1663	387	10	(	(	PUNCT
ijtc-1663	387	11	2020	2020	NUM
ijtc-1663	387	12	)	)	PUNCT
ijtc-1663	387	13	.	.	PUNCT
ijtc-1663	388	1	the	the	DET
ijtc-1663	388	2	effect	effect	NOUN
ijtc-1663	388	3	of	of	ADP
ijtc-1663	388	4	working	work	VERB
ijtc-1663	388	5	capital	capital	NOUN
ijtc-1663	388	6	management	management	NOUN
ijtc-1663	388	7	on	on	ADP
ijtc-1663	388	8	firm	firm	ADJ
ijtc-1663	388	9	performance	performance	NOUN
ijtc-1663	388	10	in	in	ADP
ijtc-1663	388	11	industrial	industrial	ADJ
ijtc-1663	388	12	products	product	NOUN
ijtc-1663	388	13	sector	sector	NOUN
ijtc-1663	388	14	.	.	PUNCT
ijtc-1663	389	1	management	management	NOUN
ijtc-1663	389	2	and	and	CCONJ
ijtc-1663	389	3	accounting	accounting	NOUN
ijtc-1663	389	4	review	review	PROPN
ijtc-1663	389	5	,	,	PUNCT
ijtc-1663	389	6	19(2	19(2	NUM
ijtc-1663	389	7	)	)	PUNCT
ijtc-1663	389	8	,	,	PUNCT
ijtc-1663	389	9	62–92	62–92	PROPN
ijtc-1663	389	10	.	.	PUNCT
ijtc-1663	390	1	umoren	umoren	PROPN
ijtc-1663	390	2	,	,	PUNCT
ijtc-1663	390	3	a.	a.	NOUN
ijtc-1663	390	4	,	,	PUNCT
ijtc-1663	390	5	&	&	CCONJ
ijtc-1663	390	6	udo	udo	PROPN
ijtc-1663	390	7	,	,	PUNCT
ijtc-1663	390	8	e.	e.	PROPN
ijtc-1663	390	9	(	(	PUNCT
ijtc-1663	390	10	2015	2015	NUM
ijtc-1663	390	11	)	)	PUNCT
ijtc-1663	390	12	.	.	PUNCT
ijtc-1663	391	1	working	work	VERB
ijtc-1663	391	2	capital	capital	NOUN
ijtc-1663	391	3	management	management	NOUN
ijtc-1663	391	4	and	and	CCONJ
ijtc-1663	391	5	the	the	DET
ijtc-1663	391	6	performance	performance	NOUN
ijtc-1663	391	7	of	of	ADP
ijtc-1663	391	8	selected	select	VERB
ijtc-1663	391	9	deposit	deposit	NOUN
ijtc-1663	391	10	money	money	NOUN
ijtc-1663	391	11	banks	bank	NOUN
ijtc-1663	391	12	in	in	ADP
ijtc-1663	391	13	nigeria	nigeria	PROPN
ijtc-1663	391	14	.	.	PUNCT
ijtc-1663	392	1	british	british	PROPN
ijtc-1663	392	2	journal	journal	PROPN
ijtc-1663	392	3	of	of	ADP
ijtc-1663	392	4	economics	economic	NOUN
ijtc-1663	392	5	,	,	PUNCT
ijtc-1663	392	6	management	management	NOUN
ijtc-1663	392	7	,	,	PUNCT
ijtc-1663	392	8	and	and	CCONJ
ijtc-1663	392	9	trade	trade	NOUN
ijtc-1663	392	10	,	,	PUNCT
ijtc-1663	392	11	7(1	7(1	NUM
ijtc-1663	392	12	)	)	PUNCT
ijtc-1663	392	13	,	,	PUNCT
ijtc-1663	392	14	2331	2331	NUM
ijtc-1663	392	15	.	.	PUNCT
ijtc-1663	393	1	https://doi	https://doi	X
ijtc-1663	393	2	.	.	PUNCT
ijtc-1663	393	3	org/10	org/10	PROPN
ijtc-1663	393	4	.	.	PUNCT
ijtc-1663	394	1	9734	9734	NUM
ijtc-1663	394	2	/	/	SYM
ijtc-1663	394	3	bjemt/2015/15132	bjemt/2015/15132	NOUN
ijtc-1663	394	4	van	van	PROPN
ijtc-1663	394	5	auken	auken	PROPN
ijtc-1663	394	6	,	,	PUNCT
ijtc-1663	394	7	h.	h.	PROPN
ijtc-1663	394	8	&	&	CCONJ
ijtc-1663	394	9	howard	howard	PROPN
ijtc-1663	394	10	,	,	PUNCT
ijtc-1663	394	11	d.	d.	PROPN
ijtc-1663	394	12	(	(	PUNCT
ijtc-1663	394	13	2018	2018	NUM
ijtc-1663	394	14	)	)	PUNCT
ijtc-1663	394	15	.	.	PUNCT
ijtc-1663	395	1	innovation	innovation	NOUN
ijtc-1663	395	2	and	and	CCONJ
ijtc-1663	395	3	performance	performance	NOUN
ijtc-1663	395	4	in	in	ADP
ijtc-1663	395	5	spanish	spanish	ADJ
ijtc-1663	395	6	manufacturing	manufacturing	NOUN
ijtc-1663	395	7	smes	sme	NOUN
ijtc-1663	395	8	.	.	PUNCT
ijtc-1663	396	1	international	international	ADJ
ijtc-1663	396	2	journal	journal	NOUN
ijtc-1663	396	3	of	of	ADP
ijtc-1663	396	4	entrepreneurship	entrepreneurship	NOUN
ijtc-1663	396	5	and	and	CCONJ
ijtc-1663	396	6	innovation	innovation	NOUN
ijtc-1663	396	7	management	management	NOUN
ijtc-1663	396	8	,	,	PUNCT
ijtc-1663	396	9	8(1	8(1	NOUN
ijtc-1663	396	10	)	)	PUNCT
ijtc-1663	396	11	,	,	PUNCT
ijtc-1663	396	12	36	36	NUM
ijtc-1663	396	13	-	-	SYM
ijtc-1663	396	14	56	56	NUM
ijtc-1663	396	15	.	.	PUNCT
ijtc-1663	397	1	van	van	NOUN
ijtc-1663	397	2	-	-	PUNCT
ijtc-1663	397	3	horne	horne	PROPN
ijtc-1663	397	4	,	,	PUNCT
ijtc-1663	397	5	j.	j.	PROPN
ijtc-1663	397	6	c.	c.	PROPN
ijtc-1663	397	7	,	,	PUNCT
ijtc-1663	397	8	&	&	CCONJ
ijtc-1663	397	9	wachowicz	wachowicz	PROPN
ijtc-1663	397	10	,	,	PUNCT
ijtc-1663	397	11	j.	j.	PROPN
ijtc-1663	397	12	m.	m.	PROPN
ijtc-1663	397	13	(	(	PUNCT
ijtc-1663	397	14	2004	2004	NUM
ijtc-1663	397	15	)	)	PUNCT
ijtc-1663	397	16	.	.	PUNCT
ijtc-1663	398	1	fundamentals	fundamental	NOUN
ijtc-1663	398	2	of	of	ADP
ijtc-1663	398	3	financial	financial	ADJ
ijtc-1663	398	4	management	management	NOUN
ijtc-1663	398	5	(	(	PUNCT
ijtc-1663	398	6	12th	12th	NOUN
ijtc-1663	398	7	ed	ed	NOUN
ijtc-1663	398	8	)	)	PUNCT
ijtc-1663	398	9	.	.	PUNCT
ijtc-1663	399	1	new	new	PROPN
ijtc-1663	399	2	york	york	PROPN
ijtc-1663	399	3	:	:	PUNCT
ijtc-1663	399	4	prentice	prentice	NOUN
ijtc-1663	399	5	hall	hall	NOUN
ijtc-1663	399	6	publishers	publisher	NOUN
ijtc-1663	399	7	.	.	PUNCT
ijtc-1663	400	1	wabita	wabita	PROPN
ijtc-1663	400	2	,	,	PUNCT
ijtc-1663	400	3	f.	f.	PROPN
ijtc-1663	400	4	m.	m.	PROPN
ijtc-1663	400	5	(	(	PUNCT
ijtc-1663	400	6	2018	2018	NUM
ijtc-1663	400	7	)	)	PUNCT
ijtc-1663	400	8	.	.	PUNCT
ijtc-1663	401	1	determinants	determinant	NOUN
ijtc-1663	401	2	of	of	ADP
ijtc-1663	401	3	financial	financial	ADJ
ijtc-1663	401	4	performance	performance	NOUN
ijtc-1663	401	5	of	of	ADP
ijtc-1663	401	6	commercial	commercial	ADJ
ijtc-1663	401	7	banks	bank	NOUN
ijtc-1663	401	8	in	in	ADP
ijtc-1663	401	9	kenya	kenya	PROPN
ijtc-1663	401	10	(	(	PUNCT
ijtc-1663	401	11	doctoral	doctoral	ADJ
ijtc-1663	401	12	dissertation	dissertation	NOUN
ijtc-1663	401	13	,	,	PUNCT
ijtc-1663	401	14	university	university	NOUN
ijtc-1663	401	15	of	of	ADP
ijtc-1663	401	16	nairobi	nairobi	PROPN
ijtc-1663	401	17	)	)	PUNCT
ijtc-1663	401	18	.	.	PUNCT
ijtc-1663	402	1	yahaya	yahaya	PROPN
ijtc-1663	402	2	,	,	PUNCT
ijtc-1663	402	3	a.	a.	NOUN
ijtc-1663	402	4	,	,	PUNCT
ijtc-1663	402	5	&	&	CCONJ
ijtc-1663	402	6	bala	bala	PROPN
ijtc-1663	402	7	,	,	PUNCT
ijtc-1663	402	8	h.	h.	PROPN
ijtc-1663	402	9	(	(	PUNCT
ijtc-1663	402	10	2015	2015	NUM
ijtc-1663	402	11	)	)	PUNCT
ijtc-1663	402	12	.	.	PUNCT
ijtc-1663	403	1	working	work	VERB
ijtc-1663	403	2	capital	capital	NOUN
ijtc-1663	403	3	management	management	NOUN
ijtc-1663	403	4	and	and	CCONJ
ijtc-1663	403	5	financial	financial	ADJ
ijtc-1663	403	6	performance	performance	NOUN
ijtc-1663	403	7	of	of	ADP
ijtc-1663	403	8	deposit	deposit	NOUN
ijtc-1663	403	9	money	money	NOUN
ijtc-1663	403	10	banks	bank	NOUN
ijtc-1663	403	11	.	.	PUNCT
ijtc-1663	404	1	research	research	NOUN
ijtc-1663	404	2	journal	journal	PROPN
ijtc-1663	404	3	of	of	ADP
ijtc-1663	404	4	finance	finance	NOUN
ijtc-1663	404	5	and	and	CCONJ
ijtc-1663	404	6	accounting	accounting	NOUN
ijtc-1663	404	7	,	,	PUNCT
ijtc-1663	404	8	6(16	6(16	NUM
ijtc-1663	404	9	)	)	PUNCT
ijtc-1663	404	10	,	,	PUNCT
ijtc-1663	404	11	5771	5771	NUM
ijtc-1663	404	12	.	.	PUNCT
ijtc-1663	405	1	retrieved	retrieve	VERB
ijtc-1663	405	2	from	from	ADP
ijtc-1663	405	3	http://iiste	http://iiste	NOUN
ijtc-1663	405	4	.	.	PUNCT
ijtc-1663	406	1	org/	org/	PROPN
ijtc-1663	406	2	journals	journal	NOUN
ijtc-1663	406	3	/	/	SYM
ijtc-1663	406	4	index	index	NOUN
ijtc-1663	406	5	.	.	PUNCT
ijtc-1663	407	1	php	php	NOUN
ijtc-1663	407	2	/	/	SYM
ijtc-1663	407	3	rjfa	rjfa	NOUN
ijtc-1663	407	4	/	/	SYM
ijtc-1663	407	5	article	article	NOUN
ijtc-1663	407	6	/	/	SYM
ijtc-1663	407	7	view/2497	view/2497	PROPN
ijtc-1663	407	8	yilmaz	yilmaz	PROPN
ijtc-1663	407	9	-	-	PUNCT
ijtc-1663	407	10	turkmen	turkmen	PROPN
ijtc-1663	407	11	,	,	PUNCT
ijtc-1663	407	12	s.	s.	PROPN
ijtc-1663	407	13	,	,	PUNCT
ijtc-1663	407	14	&	&	CCONJ
ijtc-1663	407	15	soylemez	soylemez	PROPN
ijtc-1663	407	16	,	,	PUNCT
ijtc-1663	407	17	y.	y.	PROPN
ijtc-1663	407	18	(	(	PUNCT
ijtc-1663	407	19	2019	2019	NUM
ijtc-1663	407	20	)	)	PUNCT
ijtc-1663	407	21	.	.	PUNCT
ijtc-1663	408	1	impact	impact	NOUN
ijtc-1663	408	2	of	of	ADP
ijtc-1663	408	3	working	work	VERB
ijtc-1663	408	4	capital	capital	NOUN
ijtc-1663	408	5	components	component	NOUN
ijtc-1663	408	6	on	on	ADP
ijtc-1663	408	7	firm	firm	NOUN
ijtc-1663	408	8	’s	’s	PART
ijtc-1663	408	9	profitability	profitability	NOUN
ijtc-1663	408	10	:	:	PUNCT
ijtc-1663	408	11	the	the	DET
ijtc-1663	408	12	case	case	NOUN
ijtc-1663	408	13	of	of	ADP
ijtc-1663	408	14	iron	iron	NOUN
ijtc-1663	408	15	,	,	PUNCT
ijtc-1663	408	16	steel	steel	NOUN
ijtc-1663	408	17	metal	metal	NOUN
ijtc-1663	408	18	industry	industry	NOUN
ijtc-1663	408	19	sector	sector	NOUN
ijtc-1663	408	20	in	in	ADP
ijtc-1663	408	21	borsa	borsa	PROPN
ijtc-1663	408	22	istanbul	istanbul	PROPN
ijtc-1663	408	23	.	.	PUNCT
ijtc-1663	409	1	maliye	maliye	PROPN
ijtc-1663	409	2	finans	finans	PROPN
ijtc-1663	409	3	yazilari	yazilari	PROPN
ijtc-1663	409	4	,	,	PUNCT
ijtc-1663	409	5	33(111	33(111	NOUN
ijtc-1663	409	6	)	)	PUNCT
ijtc-1663	409	7	,	,	PUNCT
ijtc-1663	409	8	11–32	11–32	NUM
ijtc-1663	409	9	.	.	PUNCT
ijtc-1663	410	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1663	410	2	https://doi.org/10.2991/icbmr-17.2017.20	https://doi.org/10.2991/icbmr-17.2017.20	PROPN
ijtc-1663	410	3	http://iiste.org/	http://iiste.org/	NOUN