id	sid	tid	token	lemma	pos
ijtc-1664	1	1	ilomata	ilomata	PROPN
ijtc-1664	1	2	international	international	ADJ
ijtc-1664	1	3	journal	journal	NOUN
ijtc-1664	1	4	of	of	ADP
ijtc-1664	1	5	tax	tax	NOUN
ijtc-1664	1	6	and	and	CCONJ
ijtc-1664	1	7	accounting	account	VERB
ijtc-1664	1	8	p	p	X
ijtc-1664	1	9	-	-	PUNCT
ijtc-1664	1	10	issn	issn	NOUN
ijtc-1664	1	11	:	:	PUNCT
ijtc-1664	1	12	2714	2714	NUM
ijtc-1664	1	13	-	-	SYM
ijtc-1664	1	14	9838	9838	NUM
ijtc-1664	1	15	;	;	PUNCT
ijtc-1664	1	16	e	e	X
ijtc-1664	1	17	-	-	PUNCT
ijtc-1664	1	18	issn	issn	NOUN
ijtc-1664	1	19	:	:	PUNCT
ijtc-1664	1	20	2714	2714	NUM
ijtc-1664	1	21	-	-	SYM
ijtc-1664	1	22	9846	9846	NUM
ijtc-1664	1	23	volume	volume	NOUN
ijtc-1664	1	24	.	.	PUNCT
ijtc-1664	2	1	5	5	NUM
ijtc-1664	2	2	issue	issue	NOUN
ijtc-1664	2	3	3	3	NUM
ijtc-1664	2	4	july	july	PROPN
ijtc-1664	2	5	2024	2024	NUM
ijtc-1664	2	6	page	page	NOUN
ijtc-1664	2	7	no	no	NOUN
ijtc-1664	2	8	:	:	PUNCT
ijtc-1664	2	9	830	830	NUM
ijtc-1664	2	10	–	–	PUNCT
ijtc-1664	2	11	843	843	NUM
ijtc-1664	2	12	830	830	NUM
ijtc-1664	2	13	|	|	ADV
ijtc-1664	2	14	ilomata	ilomata	PROPN
ijtc-1664	2	15	international	international	ADJ
ijtc-1664	2	16	journal	journal	NOUN
ijtc-1664	2	17	of	of	ADP
ijtc-1664	2	18	tax	tax	PROPN
ijtc-1664	2	19	&	&	CCONJ
ijtc-1664	2	20	accounting	account	VERB
ijtc-1664	2	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	2	22	an	an	DET
ijtc-1664	2	23	empirical	empirical	ADJ
ijtc-1664	2	24	analysis	analysis	NOUN
ijtc-1664	2	25	of	of	ADP
ijtc-1664	2	26	the	the	DET
ijtc-1664	2	27	impact	impact	NOUN
ijtc-1664	2	28	of	of	ADP
ijtc-1664	2	29	credit	credit	NOUN
ijtc-1664	2	30	risk	risk	NOUN
ijtc-1664	2	31	management	management	NOUN
ijtc-1664	2	32	on	on	ADP
ijtc-1664	2	33	the	the	DET
ijtc-1664	2	34	financial	financial	ADJ
ijtc-1664	2	35	performance	performance	NOUN
ijtc-1664	2	36	of	of	ADP
ijtc-1664	2	37	commercial	commercial	ADJ
ijtc-1664	2	38	banks	bank	NOUN
ijtc-1664	2	39	in	in	ADP
ijtc-1664	2	40	nigeria	nigeria	PROPN
ijtc-1664	2	41	emmanuel	emmanuel	PROPN
ijtc-1664	2	42	imuede	imuede	PROPN
ijtc-1664	2	43	oyasor1	oyasor1	PROPN
ijtc-1664	2	44	1walter	1walter	NUM
ijtc-1664	2	45	sisulu	sisulu	ADJ
ijtc-1664	2	46	university	university	NOUN
ijtc-1664	2	47	,	,	PUNCT
ijtc-1664	2	48	south	south	PROPN
ijtc-1664	2	49	africa	africa	PROPN
ijtc-1664	2	50	correspondent	correspondent	NOUN
ijtc-1664	2	51	:	:	PUNCT
ijtc-1664	2	52	emmanueloyasor247@gmail.com1	emmanueloyasor247@gmail.com1	PROPN
ijtc-1664	2	53	introduction	introduction	NOUN
ijtc-1664	2	54	commercial	commercial	ADJ
ijtc-1664	2	55	banks	bank	NOUN
ijtc-1664	2	56	have	have	VERB
ijtc-1664	2	57	a	a	DET
ijtc-1664	2	58	critical	critical	ADJ
ijtc-1664	2	59	role	role	NOUN
ijtc-1664	2	60	in	in	ADP
ijtc-1664	2	61	economies	economy	NOUN
ijtc-1664	2	62	,	,	PUNCT
ijtc-1664	2	63	which	which	PRON
ijtc-1664	2	64	can	can	AUX
ijtc-1664	2	65	not	not	PART
ijtc-1664	2	66	be	be	AUX
ijtc-1664	2	67	overstated	overstate	VERB
ijtc-1664	2	68	.	.	PUNCT
ijtc-1664	3	1	this	this	PRON
ijtc-1664	3	2	is	be	AUX
ijtc-1664	3	3	evident	evident	ADJ
ijtc-1664	3	4	because	because	SCONJ
ijtc-1664	3	5	governments	government	NOUN
ijtc-1664	3	6	carry	carry	VERB
ijtc-1664	3	7	out	out	ADP
ijtc-1664	3	8	monetary	monetary	ADJ
ijtc-1664	3	9	policies	policy	NOUN
ijtc-1664	3	10	and	and	CCONJ
ijtc-1664	3	11	connect	connect	VERB
ijtc-1664	3	12	the	the	DET
ijtc-1664	3	13	public	public	NOUN
ijtc-1664	3	14	by	by	ADP
ijtc-1664	3	15	issuing	issue	VERB
ijtc-1664	3	16	treasury	treasury	PROPN
ijtc-1664	3	17	notes	note	NOUN
ijtc-1664	3	18	through	through	ADP
ijtc-1664	3	19	commercial	commercial	ADJ
ijtc-1664	3	20	banks	bank	NOUN
ijtc-1664	3	21	(	(	PUNCT
ijtc-1664	3	22	baidoo	baidoo	PROPN
ijtc-1664	3	23	&	&	CCONJ
ijtc-1664	3	24	akoto	akoto	PROPN
ijtc-1664	3	25	,	,	PUNCT
ijtc-1664	3	26	2020	2020	NUM
ijtc-1664	3	27	)	)	PUNCT
ijtc-1664	3	28	.	.	PUNCT
ijtc-1664	4	1	additionally	additionally	ADV
ijtc-1664	4	2	,	,	PUNCT
ijtc-1664	4	3	through	through	ADP
ijtc-1664	4	4	loans	loan	NOUN
ijtc-1664	4	5	,	,	PUNCT
ijtc-1664	4	6	commercial	commercial	NOUN
ijtc-1664	4	7	received	receive	VERB
ijtc-1664	4	8	:	:	PUNCT
ijtc-1664	4	9	march	march	PROPN
ijtc-1664	4	10	28	28	NUM
ijtc-1664	4	11	,	,	PUNCT
ijtc-1664	4	12	2024	2024	NUM
ijtc-1664	4	13	accepted	accept	VERB
ijtc-1664	4	14	:	:	PUNCT
ijtc-1664	4	15	july	july	PROPN
ijtc-1664	4	16	1	1	NUM
ijtc-1664	4	17	,	,	PUNCT
ijtc-1664	4	18	2024	2024	NUM
ijtc-1664	4	19	published	publish	VERB
ijtc-1664	4	20	:	:	PUNCT
ijtc-1664	4	21	july	july	PROPN
ijtc-1664	4	22	31	31	NUM
ijtc-1664	4	23	,	,	PUNCT
ijtc-1664	4	24	2024	2024	NUM
ijtc-1664	4	25	citation	citation	NOUN
ijtc-1664	4	26	:	:	PUNCT
ijtc-1664	4	27	oyasor	oyasor	PROPN
ijtc-1664	4	28	,	,	PUNCT
ijtc-1664	4	29	e.i	e.i	PROPN
ijtc-1664	4	30	.	.	PROPN
ijtc-1664	4	31	(	(	PUNCT
ijtc-1664	4	32	2024	2024	NUM
ijtc-1664	4	33	)	)	PUNCT
ijtc-1664	4	34	.	.	PUNCT
ijtc-1664	5	1	an	an	DET
ijtc-1664	5	2	empirical	empirical	ADJ
ijtc-1664	5	3	analysis	analysis	NOUN
ijtc-1664	5	4	of	of	ADP
ijtc-1664	5	5	the	the	DET
ijtc-1664	5	6	impact	impact	NOUN
ijtc-1664	5	7	of	of	ADP
ijtc-1664	5	8	credit	credit	NOUN
ijtc-1664	5	9	risk	risk	NOUN
ijtc-1664	5	10	management	management	NOUN
ijtc-1664	5	11	on	on	ADP
ijtc-1664	5	12	the	the	DET
ijtc-1664	5	13	financial	financial	ADJ
ijtc-1664	5	14	performance	performance	NOUN
ijtc-1664	5	15	of	of	ADP
ijtc-1664	5	16	commercial	commercial	ADJ
ijtc-1664	5	17	banks	bank	NOUN
ijtc-1664	5	18	in	in	ADP
ijtc-1664	5	19	nigeria	nigeria	PROPN
ijtc-1664	5	20	,	,	PUNCT
ijtc-1664	5	21	5(3	5(3	NUM
ijtc-1664	5	22	)	)	PUNCT
ijtc-1664	5	23	,	,	PUNCT
ijtc-1664	5	24	830	830	NUM
ijtc-1664	5	25	–	–	PUNCT
ijtc-1664	5	26	843	843	NUM
ijtc-1664	5	27	.	.	PUNCT
ijtc-1664	6	1	https://doi.org/10.61194/ijtc.v5i3.1664	https://doi.org/10.61194/ijtc.v5i3.1664	PROPN
ijtc-1664	6	2	abstract	abstract	NOUN
ijtc-1664	6	3	:	:	PUNCT
ijtc-1664	6	4	this	this	DET
ijtc-1664	6	5	study	study	NOUN
ijtc-1664	6	6	investigates	investigate	VERB
ijtc-1664	6	7	the	the	DET
ijtc-1664	6	8	impact	impact	NOUN
ijtc-1664	6	9	of	of	ADP
ijtc-1664	6	10	credit	credit	NOUN
ijtc-1664	6	11	risk	risk	NOUN
ijtc-1664	6	12	management	management	NOUN
ijtc-1664	6	13	on	on	ADP
ijtc-1664	6	14	the	the	DET
ijtc-1664	6	15	financial	financial	ADJ
ijtc-1664	6	16	performance	performance	NOUN
ijtc-1664	6	17	of	of	ADP
ijtc-1664	6	18	commercial	commercial	ADJ
ijtc-1664	6	19	banks	bank	NOUN
ijtc-1664	6	20	in	in	ADP
ijtc-1664	6	21	nigeria	nigeria	PROPN
ijtc-1664	6	22	.	.	PUNCT
ijtc-1664	7	1	it	it	PRON
ijtc-1664	7	2	aims	aim	VERB
ijtc-1664	7	3	to	to	PART
ijtc-1664	7	4	assess	assess	VERB
ijtc-1664	7	5	how	how	SCONJ
ijtc-1664	7	6	key	key	ADJ
ijtc-1664	7	7	credit	credit	NOUN
ijtc-1664	7	8	risk	risk	NOUN
ijtc-1664	7	9	indicators	indicator	NOUN
ijtc-1664	7	10	—	—	PUNCT
ijtc-1664	7	11	capital	capital	NOUN
ijtc-1664	7	12	adequacy	adequacy	NOUN
ijtc-1664	7	13	ratio	ratio	NOUN
ijtc-1664	7	14	(	(	PUNCT
ijtc-1664	7	15	car	car	NOUN
ijtc-1664	7	16	)	)	PUNCT
ijtc-1664	7	17	,	,	PUNCT
ijtc-1664	7	18	cost	cost	NOUN
ijtc-1664	7	19	-	-	PUNCT
ijtc-1664	7	20	toincome	toincome	NOUN
ijtc-1664	7	21	ratio	ratio	NOUN
ijtc-1664	7	22	(	(	PUNCT
ijtc-1664	7	23	cir	cir	NOUN
ijtc-1664	7	24	)	)	PUNCT
ijtc-1664	7	25	,	,	PUNCT
ijtc-1664	7	26	and	and	CCONJ
ijtc-1664	7	27	non	non	ADJ
ijtc-1664	7	28	-	-	ADJ
ijtc-1664	7	29	performing	performing	ADJ
ijtc-1664	7	30	loans	loan	NOUN
ijtc-1664	7	31	(	(	PUNCT
ijtc-1664	7	32	npl)—influence	npl)—influence	NOUN
ijtc-1664	7	33	bank	bank	NOUN
ijtc-1664	7	34	profitability	profitability	NOUN
ijtc-1664	7	35	.	.	PUNCT
ijtc-1664	8	1	the	the	DET
ijtc-1664	8	2	study	study	NOUN
ijtc-1664	8	3	employs	employ	VERB
ijtc-1664	8	4	a	a	DET
ijtc-1664	8	5	panel	panel	NOUN
ijtc-1664	8	6	regression	regression	NOUN
ijtc-1664	8	7	model	model	NOUN
ijtc-1664	8	8	,	,	PUNCT
ijtc-1664	8	9	utilizing	utilize	VERB
ijtc-1664	8	10	secondary	secondary	ADJ
ijtc-1664	8	11	financial	financial	ADJ
ijtc-1664	8	12	data	datum	NOUN
ijtc-1664	8	13	from	from	ADP
ijtc-1664	8	14	commercial	commercial	ADJ
ijtc-1664	8	15	banks	bank	NOUN
ijtc-1664	8	16	operating	operate	VERB
ijtc-1664	8	17	between	between	ADP
ijtc-1664	8	18	2010	2010	NUM
ijtc-1664	8	19	and	and	CCONJ
ijtc-1664	8	20	2022	2022	NUM
ijtc-1664	8	21	,	,	PUNCT
ijtc-1664	8	22	sourced	source	VERB
ijtc-1664	8	23	from	from	ADP
ijtc-1664	8	24	the	the	DET
ijtc-1664	8	25	central	central	ADJ
ijtc-1664	8	26	bank	bank	PROPN
ijtc-1664	8	27	of	of	ADP
ijtc-1664	8	28	nigeria	nigeria	PROPN
ijtc-1664	8	29	and	and	CCONJ
ijtc-1664	8	30	other	other	ADJ
ijtc-1664	8	31	official	official	ADJ
ijtc-1664	8	32	records	record	NOUN
ijtc-1664	8	33	.	.	PUNCT
ijtc-1664	9	1	descriptive	descriptive	ADJ
ijtc-1664	9	2	analysis	analysis	NOUN
ijtc-1664	9	3	,	,	PUNCT
ijtc-1664	9	4	normality	normality	NOUN
ijtc-1664	9	5	tests	test	NOUN
ijtc-1664	9	6	,	,	PUNCT
ijtc-1664	9	7	correlation	correlation	NOUN
ijtc-1664	9	8	analysis	analysis	NOUN
ijtc-1664	9	9	,	,	PUNCT
ijtc-1664	9	10	and	and	CCONJ
ijtc-1664	9	11	panel	panel	NOUN
ijtc-1664	9	12	regression	regression	NOUN
ijtc-1664	9	13	techniques	technique	NOUN
ijtc-1664	9	14	are	be	AUX
ijtc-1664	9	15	applied	apply	VERB
ijtc-1664	9	16	to	to	PART
ijtc-1664	9	17	examine	examine	VERB
ijtc-1664	9	18	the	the	DET
ijtc-1664	9	19	relationships	relationship	NOUN
ijtc-1664	9	20	between	between	ADP
ijtc-1664	9	21	variables	variable	NOUN
ijtc-1664	9	22	.	.	PUNCT
ijtc-1664	10	1	the	the	DET
ijtc-1664	10	2	results	result	NOUN
ijtc-1664	10	3	reveal	reveal	VERB
ijtc-1664	10	4	a	a	DET
ijtc-1664	10	5	strong	strong	ADJ
ijtc-1664	10	6	negative	negative	ADJ
ijtc-1664	10	7	correlation	correlation	NOUN
ijtc-1664	10	8	between	between	ADP
ijtc-1664	10	9	car	car	NOUN
ijtc-1664	10	10	and	and	CCONJ
ijtc-1664	10	11	cir	cir	NOUN
ijtc-1664	10	12	,	,	PUNCT
ijtc-1664	10	13	indicating	indicate	VERB
ijtc-1664	10	14	that	that	SCONJ
ijtc-1664	10	15	higher	high	ADJ
ijtc-1664	10	16	capital	capital	NOUN
ijtc-1664	10	17	adequacy	adequacy	NOUN
ijtc-1664	10	18	is	be	AUX
ijtc-1664	10	19	associated	associate	VERB
ijtc-1664	10	20	with	with	ADP
ijtc-1664	10	21	improved	improved	ADJ
ijtc-1664	10	22	financial	financial	ADJ
ijtc-1664	10	23	efficiency	efficiency	NOUN
ijtc-1664	10	24	.	.	PUNCT
ijtc-1664	11	1	however	however	ADV
ijtc-1664	11	2	,	,	PUNCT
ijtc-1664	11	3	regression	regression	VERB
ijtc-1664	11	4	analysis	analysis	NOUN
ijtc-1664	11	5	shows	show	VERB
ijtc-1664	11	6	no	no	DET
ijtc-1664	11	7	statistically	statistically	ADV
ijtc-1664	11	8	significant	significant	ADJ
ijtc-1664	11	9	relationship	relationship	NOUN
ijtc-1664	11	10	between	between	ADP
ijtc-1664	11	11	credit	credit	NOUN
ijtc-1664	11	12	risk	risk	NOUN
ijtc-1664	11	13	management	management	NOUN
ijtc-1664	11	14	variables	variable	NOUN
ijtc-1664	11	15	and	and	CCONJ
ijtc-1664	11	16	financial	financial	ADJ
ijtc-1664	11	17	performance	performance	NOUN
ijtc-1664	11	18	,	,	PUNCT
ijtc-1664	11	19	as	as	SCONJ
ijtc-1664	11	20	reflected	reflect	VERB
ijtc-1664	11	21	in	in	ADP
ijtc-1664	11	22	return	return	NOUN
ijtc-1664	11	23	on	on	ADP
ijtc-1664	11	24	equity	equity	NOUN
ijtc-1664	11	25	(	(	PUNCT
ijtc-1664	11	26	roe	roe	PROPN
ijtc-1664	11	27	)	)	PUNCT
ijtc-1664	11	28	and	and	CCONJ
ijtc-1664	11	29	return	return	VERB
ijtc-1664	11	30	on	on	ADP
ijtc-1664	11	31	assets	asset	NOUN
ijtc-1664	11	32	(	(	PUNCT
ijtc-1664	11	33	roa	roa	NOUN
ijtc-1664	11	34	)	)	PUNCT
ijtc-1664	11	35	.	.	PUNCT
ijtc-1664	12	1	this	this	PRON
ijtc-1664	12	2	suggests	suggest	VERB
ijtc-1664	12	3	that	that	SCONJ
ijtc-1664	12	4	while	while	SCONJ
ijtc-1664	12	5	credit	credit	NOUN
ijtc-1664	12	6	risk	risk	NOUN
ijtc-1664	12	7	management	management	NOUN
ijtc-1664	12	8	practices	practice	NOUN
ijtc-1664	12	9	affect	affect	VERB
ijtc-1664	12	10	cost	cost	NOUN
ijtc-1664	12	11	efficiency	efficiency	NOUN
ijtc-1664	12	12	,	,	PUNCT
ijtc-1664	12	13	their	their	PRON
ijtc-1664	12	14	direct	direct	ADJ
ijtc-1664	12	15	impact	impact	NOUN
ijtc-1664	12	16	on	on	ADP
ijtc-1664	12	17	profitability	profitability	NOUN
ijtc-1664	12	18	remains	remain	VERB
ijtc-1664	12	19	inconclusive	inconclusive	ADJ
ijtc-1664	12	20	.	.	PUNCT
ijtc-1664	13	1	the	the	DET
ijtc-1664	13	2	findings	finding	NOUN
ijtc-1664	13	3	highlight	highlight	VERB
ijtc-1664	13	4	the	the	DET
ijtc-1664	13	5	complexity	complexity	NOUN
ijtc-1664	13	6	of	of	ADP
ijtc-1664	13	7	credit	credit	NOUN
ijtc-1664	13	8	risk	risk	NOUN
ijtc-1664	13	9	management	management	NOUN
ijtc-1664	13	10	in	in	ADP
ijtc-1664	13	11	commercial	commercial	ADJ
ijtc-1664	13	12	banking	banking	NOUN
ijtc-1664	13	13	.	.	PUNCT
ijtc-1664	14	1	while	while	SCONJ
ijtc-1664	14	2	maintaining	maintain	VERB
ijtc-1664	14	3	adequate	adequate	ADJ
ijtc-1664	14	4	capital	capital	NOUN
ijtc-1664	14	5	buffers	buffer	NOUN
ijtc-1664	14	6	contributes	contribute	VERB
ijtc-1664	14	7	to	to	AUX
ijtc-1664	14	8	cost	cost	NOUN
ijtc-1664	14	9	efficiency	efficiency	NOUN
ijtc-1664	14	10	,	,	PUNCT
ijtc-1664	14	11	other	other	ADJ
ijtc-1664	14	12	external	external	ADJ
ijtc-1664	14	13	economic	economic	ADJ
ijtc-1664	14	14	factors	factor	NOUN
ijtc-1664	14	15	may	may	AUX
ijtc-1664	14	16	be	be	AUX
ijtc-1664	14	17	more	more	ADV
ijtc-1664	14	18	significant	significant	ADJ
ijtc-1664	14	19	in	in	ADP
ijtc-1664	14	20	determining	determine	VERB
ijtc-1664	14	21	profitability	profitability	NOUN
ijtc-1664	14	22	.	.	PUNCT
ijtc-1664	15	1	the	the	DET
ijtc-1664	15	2	study	study	NOUN
ijtc-1664	15	3	underscores	underscore	VERB
ijtc-1664	15	4	the	the	DET
ijtc-1664	15	5	need	need	NOUN
ijtc-1664	15	6	for	for	SCONJ
ijtc-1664	15	7	commercial	commercial	ADJ
ijtc-1664	15	8	banks	bank	NOUN
ijtc-1664	15	9	to	to	PART
ijtc-1664	15	10	refine	refine	VERB
ijtc-1664	15	11	their	their	PRON
ijtc-1664	15	12	risk	risk	NOUN
ijtc-1664	15	13	assessment	assessment	NOUN
ijtc-1664	15	14	and	and	CCONJ
ijtc-1664	15	15	mitigation	mitigation	NOUN
ijtc-1664	15	16	strategies	strategy	NOUN
ijtc-1664	15	17	to	to	PART
ijtc-1664	15	18	enhance	enhance	VERB
ijtc-1664	15	19	financial	financial	ADJ
ijtc-1664	15	20	stability	stability	NOUN
ijtc-1664	15	21	and	and	CCONJ
ijtc-1664	15	22	performance	performance	NOUN
ijtc-1664	15	23	.	.	PUNCT
ijtc-1664	16	1	despite	despite	SCONJ
ijtc-1664	16	2	credit	credit	NOUN
ijtc-1664	16	3	risk	risk	NOUN
ijtc-1664	16	4	management	management	NOUN
ijtc-1664	16	5	's	's	PART
ijtc-1664	16	6	theoretical	theoretical	ADJ
ijtc-1664	16	7	significance	significance	NOUN
ijtc-1664	16	8	,	,	PUNCT
ijtc-1664	16	9	its	its	PRON
ijtc-1664	16	10	direct	direct	ADJ
ijtc-1664	16	11	influence	influence	NOUN
ijtc-1664	16	12	on	on	ADP
ijtc-1664	16	13	financial	financial	ADJ
ijtc-1664	16	14	performance	performance	NOUN
ijtc-1664	16	15	appears	appear	VERB
ijtc-1664	16	16	limited	limited	ADJ
ijtc-1664	16	17	.	.	PUNCT
ijtc-1664	17	1	banks	bank	NOUN
ijtc-1664	17	2	should	should	AUX
ijtc-1664	17	3	implement	implement	VERB
ijtc-1664	17	4	more	more	ADV
ijtc-1664	17	5	effective	effective	ADJ
ijtc-1664	17	6	risk	risk	NOUN
ijtc-1664	17	7	assessment	assessment	NOUN
ijtc-1664	17	8	frameworks	framework	NOUN
ijtc-1664	17	9	and	and	CCONJ
ijtc-1664	17	10	recovery	recovery	NOUN
ijtc-1664	17	11	mechanisms	mechanism	NOUN
ijtc-1664	17	12	for	for	ADP
ijtc-1664	17	13	non	non	ADJ
ijtc-1664	17	14	-	-	ADJ
ijtc-1664	17	15	performing	performing	ADJ
ijtc-1664	17	16	loans	loan	NOUN
ijtc-1664	17	17	to	to	PART
ijtc-1664	17	18	optimize	optimize	VERB
ijtc-1664	17	19	financial	financial	ADJ
ijtc-1664	17	20	outcomes	outcome	NOUN
ijtc-1664	17	21	.	.	PUNCT
ijtc-1664	18	1	this	this	DET
ijtc-1664	18	2	study	study	NOUN
ijtc-1664	18	3	contributes	contribute	VERB
ijtc-1664	18	4	to	to	ADP
ijtc-1664	18	5	the	the	DET
ijtc-1664	18	6	limited	limited	ADJ
ijtc-1664	18	7	empirical	empirical	ADJ
ijtc-1664	18	8	research	research	NOUN
ijtc-1664	18	9	on	on	ADP
ijtc-1664	18	10	credit	credit	NOUN
ijtc-1664	18	11	risk	risk	NOUN
ijtc-1664	18	12	management	management	NOUN
ijtc-1664	18	13	in	in	ADP
ijtc-1664	18	14	nigeria	nigeria	PROPN
ijtc-1664	18	15	by	by	ADP
ijtc-1664	18	16	providing	provide	VERB
ijtc-1664	18	17	a	a	DET
ijtc-1664	18	18	comprehensive	comprehensive	ADJ
ijtc-1664	18	19	panel	panel	NOUN
ijtc-1664	18	20	data	datum	NOUN
ijtc-1664	18	21	analysis	analysis	NOUN
ijtc-1664	18	22	.	.	PUNCT
ijtc-1664	19	1	unlike	unlike	ADP
ijtc-1664	19	2	previous	previous	ADJ
ijtc-1664	19	3	studies	study	NOUN
ijtc-1664	19	4	,	,	PUNCT
ijtc-1664	19	5	it	it	PRON
ijtc-1664	19	6	examines	examine	VERB
ijtc-1664	19	7	correlations	correlation	NOUN
ijtc-1664	19	8	and	and	CCONJ
ijtc-1664	19	9	regression	regression	NOUN
ijtc-1664	19	10	effects	effect	NOUN
ijtc-1664	19	11	,	,	PUNCT
ijtc-1664	19	12	revealing	reveal	VERB
ijtc-1664	19	13	that	that	SCONJ
ijtc-1664	19	14	credit	credit	NOUN
ijtc-1664	19	15	risk	risk	NOUN
ijtc-1664	19	16	management	management	NOUN
ijtc-1664	19	17	practices	practice	NOUN
ijtc-1664	19	18	influence	influence	NOUN
ijtc-1664	19	19	cost	cost	NOUN
ijtc-1664	19	20	efficiency	efficiency	NOUN
ijtc-1664	19	21	more	more	ADJ
ijtc-1664	19	22	than	than	ADP
ijtc-1664	19	23	profitability	profitability	NOUN
ijtc-1664	19	24	.	.	PUNCT
ijtc-1664	20	1	keywords	keyword	NOUN
ijtc-1664	20	2	:	:	PUNCT
ijtc-1664	20	3	credit	credit	NOUN
ijtc-1664	20	4	risk	risk	NOUN
ijtc-1664	20	5	management	management	NOUN
ijtc-1664	20	6	,	,	PUNCT
ijtc-1664	20	7	cost	cost	NOUN
ijtc-1664	20	8	-	-	PUNCT
ijtc-1664	20	9	to	to	ADP
ijtc-1664	20	10	-	-	PUNCT
ijtc-1664	20	11	income	income	NOUN
ijtc-1664	20	12	ratio	ratio	NOUN
ijtc-1664	20	13	,	,	PUNCT
ijtc-1664	20	14	capital	capital	NOUN
ijtc-1664	20	15	adequacy	adequacy	NOUN
ijtc-1664	20	16	,	,	PUNCT
ijtc-1664	20	17	non	non	ADJ
ijtc-1664	20	18	-	-	ADJ
ijtc-1664	20	19	performing	performing	ADJ
ijtc-1664	20	20	loans	loan	NOUN
ijtc-1664	20	21	,	,	PUNCT
ijtc-1664	20	22	financial	financial	ADJ
ijtc-1664	20	23	performance	performance	NOUN
ijtc-1664	20	24	.	.	PUNCT
ijtc-1664	21	1	this	this	PRON
ijtc-1664	21	2	is	be	AUX
ijtc-1664	21	3	an	an	DET
ijtc-1664	21	4	open	open	ADJ
ijtc-1664	21	5	-	-	PUNCT
ijtc-1664	21	6	access	access	NOUN
ijtc-1664	21	7	article	article	NOUN
ijtc-1664	21	8	under	under	ADP
ijtc-1664	21	9	the	the	DET
ijtc-1664	21	10	cc	cc	NOUN
ijtc-1664	21	11	-	-	PUNCT
ijtc-1664	21	12	by	by	ADP
ijtc-1664	21	13	4.0	4.0	NUM
ijtc-1664	21	14	license	license	NOUN
ijtc-1664	21	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	21	16	mailto	mailto	NOUN
ijtc-1664	21	17	:	:	PUNCT
ijtc-1664	21	18	emmanueloyasor247@gmail.com1	emmanueloyasor247@gmail.com1	PROPN
ijtc-1664	21	19	https://doi.org/10.61194/ijtc.v5i3.1664	https://doi.org/10.61194/ijtc.v5i3.1664	PROPN
ijtc-1664	21	20	an	an	DET
ijtc-1664	21	21	empirical	empirical	ADJ
ijtc-1664	21	22	analysis	analysis	NOUN
ijtc-1664	21	23	of	of	ADP
ijtc-1664	21	24	the	the	DET
ijtc-1664	21	25	impact	impact	NOUN
ijtc-1664	21	26	of	of	ADP
ijtc-1664	21	27	credit	credit	NOUN
ijtc-1664	21	28	risk	risk	NOUN
ijtc-1664	21	29	management	management	NOUN
ijtc-1664	21	30	on	on	ADP
ijtc-1664	21	31	the	the	DET
ijtc-1664	21	32	financial	financial	ADJ
ijtc-1664	21	33	performance	performance	NOUN
ijtc-1664	21	34	of	of	ADP
ijtc-1664	21	35	commercial	commercial	ADJ
ijtc-1664	21	36	banks	bank	NOUN
ijtc-1664	21	37	in	in	ADP
ijtc-1664	21	38	nigeria	nigeria	PROPN
ijtc-1664	21	39	oyasor	oyasor	PROPN
ijtc-1664	21	40	831	831	NUM
ijtc-1664	21	41	|	|	ADV
ijtc-1664	21	42	ilomata	ilomata	VERB
ijtc-1664	21	43	international	international	ADJ
ijtc-1664	21	44	journal	journal	NOUN
ijtc-1664	21	45	of	of	ADP
ijtc-1664	21	46	tax	tax	PROPN
ijtc-1664	21	47	&	&	CCONJ
ijtc-1664	21	48	accounting	accounting	PROPN
ijtc-1664	21	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	21	50	banks	bank	NOUN
ijtc-1664	21	51	offer	offer	VERB
ijtc-1664	21	52	funds	fund	NOUN
ijtc-1664	21	53	to	to	ADP
ijtc-1664	21	54	industries	industry	NOUN
ijtc-1664	21	55	for	for	ADP
ijtc-1664	21	56	expansion	expansion	NOUN
ijtc-1664	21	57	needs	need	NOUN
ijtc-1664	21	58	.	.	PUNCT
ijtc-1664	22	1	all	all	DET
ijtc-1664	22	2	other	other	ADJ
ijtc-1664	22	3	things	thing	NOUN
ijtc-1664	22	4	being	be	AUX
ijtc-1664	22	5	equal	equal	ADJ
ijtc-1664	22	6	,	,	PUNCT
ijtc-1664	22	7	the	the	DET
ijtc-1664	22	8	government	government	NOUN
ijtc-1664	22	9	receives	receive	VERB
ijtc-1664	22	10	more	more	ADJ
ijtc-1664	22	11	taxes	taxis	NOUN
ijtc-1664	22	12	as	as	SCONJ
ijtc-1664	22	13	businesses	business	NOUN
ijtc-1664	22	14	grow	grow	VERB
ijtc-1664	22	15	financially	financially	ADV
ijtc-1664	22	16	.	.	PUNCT
ijtc-1664	23	1	economies	economy	NOUN
ijtc-1664	23	2	and	and	CCONJ
ijtc-1664	23	3	industries	industry	NOUN
ijtc-1664	23	4	typically	typically	ADV
ijtc-1664	23	5	operate	operate	VERB
ijtc-1664	23	6	well	well	ADV
ijtc-1664	23	7	with	with	ADP
ijtc-1664	23	8	a	a	DET
ijtc-1664	23	9	thriving	thriving	ADJ
ijtc-1664	23	10	financial	financial	ADJ
ijtc-1664	23	11	sector	sector	NOUN
ijtc-1664	23	12	(	(	PUNCT
ijtc-1664	23	13	sakyi	sakyi	PROPN
ijtc-1664	23	14	et	et	PROPN
ijtc-1664	23	15	al	al	PROPN
ijtc-1664	23	16	.	.	PROPN
ijtc-1664	23	17	,	,	PUNCT
ijtc-1664	23	18	2	2	NUM
ijtc-1664	23	19	021	021	NUM
ijtc-1664	23	20	)	)	PUNCT
ijtc-1664	23	21	.	.	PUNCT
ijtc-1664	24	1	it	it	PRON
ijtc-1664	24	2	is	be	AUX
ijtc-1664	24	3	widely	widely	ADV
ijtc-1664	24	4	accepted	accept	VERB
ijtc-1664	24	5	that	that	SCONJ
ijtc-1664	24	6	the	the	DET
ijtc-1664	24	7	primary	primary	ADJ
ijtc-1664	24	8	purpose	purpose	NOUN
ijtc-1664	24	9	of	of	ADP
ijtc-1664	24	10	commercial	commercial	ADJ
ijtc-1664	24	11	banks	bank	NOUN
ijtc-1664	24	12	is	be	AUX
ijtc-1664	24	13	to	to	PART
ijtc-1664	24	14	collect	collect	VERB
ijtc-1664	24	15	deposits	deposit	NOUN
ijtc-1664	24	16	and	and	CCONJ
ijtc-1664	24	17	disburse	disburse	ADJ
ijtc-1664	24	18	loans	loan	NOUN
ijtc-1664	24	19	,	,	PUNCT
ijtc-1664	24	20	which	which	PRON
ijtc-1664	24	21	also	also	ADV
ijtc-1664	24	22	serves	serve	VERB
ijtc-1664	24	23	as	as	ADP
ijtc-1664	24	24	a	a	DET
ijtc-1664	24	25	key	key	ADJ
ijtc-1664	24	26	revenue	revenue	NOUN
ijtc-1664	24	27	source	source	NOUN
ijtc-1664	24	28	for	for	ADP
ijtc-1664	24	29	the	the	DET
ijtc-1664	24	30	institutions	institution	NOUN
ijtc-1664	24	31	.	.	PUNCT
ijtc-1664	25	1	risks	risk	NOUN
ijtc-1664	25	2	are	be	AUX
ijtc-1664	25	3	unlikely	unlikely	ADJ
ijtc-1664	25	4	to	to	PART
ijtc-1664	25	5	be	be	AUX
ijtc-1664	25	6	eliminated	eliminate	VERB
ijtc-1664	25	7	from	from	ADP
ijtc-1664	25	8	commercial	commercial	ADJ
ijtc-1664	25	9	banks	bank	NOUN
ijtc-1664	25	10	'	'	PART
ijtc-1664	25	11	daily	daily	ADJ
ijtc-1664	25	12	operations	operation	NOUN
ijtc-1664	25	13	,	,	PUNCT
ijtc-1664	25	14	so	so	ADV
ijtc-1664	25	15	effective	effective	ADJ
ijtc-1664	25	16	risk	risk	NOUN
ijtc-1664	25	17	management	management	NOUN
ijtc-1664	25	18	strategies	strategy	NOUN
ijtc-1664	25	19	should	should	AUX
ijtc-1664	25	20	be	be	AUX
ijtc-1664	25	21	implemented	implement	VERB
ijtc-1664	25	22	or	or	CCONJ
ijtc-1664	25	23	part	part	NOUN
ijtc-1664	25	24	of	of	ADP
ijtc-1664	25	25	their	their	PRON
ijtc-1664	25	26	business	business	NOUN
ijtc-1664	25	27	models	model	NOUN
ijtc-1664	25	28	(	(	PUNCT
ijtc-1664	25	29	adekunle	adekunle	NOUN
ijtc-1664	25	30	et	et	NOUN
ijtc-1664	25	31	al	al	PROPN
ijtc-1664	25	32	.	.	PROPN
ijtc-1664	25	33	,	,	PUNCT
ijtc-1664	25	34	2015	2015	NUM
ijtc-1664	25	35	)	)	PUNCT
ijtc-1664	25	36	.	.	PUNCT
ijtc-1664	26	1	commercial	commercial	ADJ
ijtc-1664	26	2	banks	bank	NOUN
ijtc-1664	26	3	,	,	PUNCT
ijtc-1664	26	4	however	however	ADV
ijtc-1664	26	5	,	,	PUNCT
ijtc-1664	26	6	face	face	VERB
ijtc-1664	26	7	various	various	ADJ
ijtc-1664	26	8	risks	risk	NOUN
ijtc-1664	26	9	as	as	SCONJ
ijtc-1664	26	10	they	they	PRON
ijtc-1664	26	11	carry	carry	VERB
ijtc-1664	26	12	out	out	ADP
ijtc-1664	26	13	these	these	DET
ijtc-1664	26	14	crucial	crucial	ADJ
ijtc-1664	26	15	roles	role	NOUN
ijtc-1664	26	16	as	as	ADP
ijtc-1664	26	17	financial	financial	ADJ
ijtc-1664	26	18	intermediaries	intermediary	NOUN
ijtc-1664	26	19	.	.	PUNCT
ijtc-1664	27	1	commercial	commercial	ADJ
ijtc-1664	27	2	banks	bank	NOUN
ijtc-1664	27	3	must	must	AUX
ijtc-1664	27	4	be	be	AUX
ijtc-1664	27	5	able	able	ADJ
ijtc-1664	27	6	to	to	PART
ijtc-1664	27	7	protect	protect	VERB
ijtc-1664	27	8	themselves	themselves	PRON
ijtc-1664	27	9	from	from	ADP
ijtc-1664	27	10	both	both	CCONJ
ijtc-1664	27	11	prospective	prospective	ADJ
ijtc-1664	27	12	and	and	CCONJ
ijtc-1664	27	13	real	real	ADJ
ijtc-1664	27	14	risk	risk	NOUN
ijtc-1664	27	15	to	to	PART
ijtc-1664	27	16	continue	continue	VERB
ijtc-1664	27	17	lending	lend	VERB
ijtc-1664	27	18	to	to	ADP
ijtc-1664	27	19	consumers	consumer	NOUN
ijtc-1664	27	20	who	who	PRON
ijtc-1664	27	21	need	need	VERB
ijtc-1664	27	22	credit	credit	NOUN
ijtc-1664	27	23	successfully	successfully	ADV
ijtc-1664	27	24	.	.	PUNCT
ijtc-1664	28	1	due	due	ADP
ijtc-1664	28	2	to	to	ADP
ijtc-1664	28	3	inadequate	inadequate	ADJ
ijtc-1664	28	4	management	management	NOUN
ijtc-1664	28	5	of	of	ADP
ijtc-1664	28	6	risks	risk	NOUN
ijtc-1664	28	7	in	in	ADP
ijtc-1664	28	8	the	the	DET
ijtc-1664	28	9	market	market	NOUN
ijtc-1664	28	10	environment	environment	NOUN
ijtc-1664	28	11	,	,	PUNCT
ijtc-1664	28	12	many	many	ADJ
ijtc-1664	28	13	nigerian	nigerian	ADJ
ijtc-1664	28	14	banks	bank	NOUN
ijtc-1664	28	15	have	have	AUX
ijtc-1664	28	16	previously	previously	ADV
ijtc-1664	28	17	experienced	experience	VERB
ijtc-1664	28	18	depression	depression	NOUN
ijtc-1664	28	19	.	.	PUNCT
ijtc-1664	29	1	banks	bank	NOUN
ijtc-1664	29	2	will	will	AUX
ijtc-1664	29	3	always	always	ADV
ijtc-1664	29	4	be	be	AUX
ijtc-1664	29	5	susceptible	susceptible	ADJ
ijtc-1664	29	6	to	to	ADP
ijtc-1664	29	7	both	both	DET
ijtc-1664	29	8	foreseen	foreseen	ADJ
ijtc-1664	29	9	and	and	CCONJ
ijtc-1664	29	10	unanticipated	unanticipated	ADJ
ijtc-1664	29	11	risks	risk	NOUN
ijtc-1664	29	12	,	,	PUNCT
ijtc-1664	29	13	so	so	SCONJ
ijtc-1664	29	14	it	it	PRON
ijtc-1664	29	15	is	be	AUX
ijtc-1664	29	16	important	important	ADJ
ijtc-1664	29	17	to	to	PART
ijtc-1664	29	18	take	take	VERB
ijtc-1664	29	19	the	the	DET
ijtc-1664	29	20	proper	proper	ADJ
ijtc-1664	29	21	precautions	precaution	NOUN
ijtc-1664	29	22	to	to	PART
ijtc-1664	29	23	limit	limit	VERB
ijtc-1664	29	24	the	the	DET
ijtc-1664	29	25	impact	impact	NOUN
ijtc-1664	29	26	on	on	ADP
ijtc-1664	29	27	the	the	DET
ijtc-1664	29	28	banks	bank	NOUN
ijtc-1664	29	29	'	'	PART
ijtc-1664	29	30	soundness	soundness	NOUN
ijtc-1664	29	31	(	(	PUNCT
ijtc-1664	29	32	omiagbo	omiagbo	NOUN
ijtc-1664	29	33	et	et	PROPN
ijtc-1664	29	34	al	al	PROPN
ijtc-1664	29	35	.	.	PROPN
ijtc-1664	29	36	,	,	PUNCT
ijtc-1664	29	37	2021	2021	NUM
ijtc-1664	29	38	)	)	PUNCT
ijtc-1664	29	39	.	.	PUNCT
ijtc-1664	30	1	risk	risk	NOUN
ijtc-1664	30	2	management	management	NOUN
ijtc-1664	30	3	is	be	AUX
ijtc-1664	30	4	one	one	NUM
ijtc-1664	30	5	of	of	ADP
ijtc-1664	30	6	the	the	DET
ijtc-1664	30	7	key	key	ADJ
ijtc-1664	30	8	operations	operation	NOUN
ijtc-1664	30	9	in	in	ADP
ijtc-1664	30	10	banks	bank	NOUN
ijtc-1664	30	11	that	that	PRON
ijtc-1664	30	12	can	can	AUX
ijtc-1664	30	13	ensure	ensure	VERB
ijtc-1664	30	14	long	long	ADJ
ijtc-1664	30	15	-	-	PUNCT
ijtc-1664	30	16	term	term	NOUN
ijtc-1664	30	17	stability	stability	NOUN
ijtc-1664	30	18	and	and	CCONJ
ijtc-1664	30	19	profitability	profitability	NOUN
ijtc-1664	30	20	.	.	PUNCT
ijtc-1664	31	1	one	one	NUM
ijtc-1664	31	2	of	of	ADP
ijtc-1664	31	3	the	the	DET
ijtc-1664	31	4	most	most	ADV
ijtc-1664	31	5	frequently	frequently	ADV
ijtc-1664	31	6	employed	employ	VERB
ijtc-1664	31	7	tools	tool	NOUN
ijtc-1664	31	8	in	in	ADP
ijtc-1664	31	9	today	today	NOUN
ijtc-1664	31	10	's	's	PART
ijtc-1664	31	11	national	national	ADJ
ijtc-1664	31	12	and	and	CCONJ
ijtc-1664	31	13	international	international	ADJ
ijtc-1664	31	14	banking	banking	NOUN
ijtc-1664	31	15	regulations	regulation	NOUN
ijtc-1664	31	16	is	be	AUX
ijtc-1664	31	17	capital	capital	NOUN
ijtc-1664	31	18	adequacy	adequacy	NOUN
ijtc-1664	31	19	regulation	regulation	NOUN
ijtc-1664	31	20	,	,	PUNCT
ijtc-1664	31	21	ensuring	ensure	VERB
ijtc-1664	31	22	that	that	SCONJ
ijtc-1664	31	23	banks	bank	NOUN
ijtc-1664	31	24	keep	keep	VERB
ijtc-1664	31	25	enough	enough	ADJ
ijtc-1664	31	26	capital	capital	NOUN
ijtc-1664	31	27	to	to	PART
ijtc-1664	31	28	absorb	absorb	VERB
ijtc-1664	31	29	shocks	shock	NOUN
ijtc-1664	31	30	or	or	CCONJ
ijtc-1664	31	31	losses	loss	NOUN
ijtc-1664	31	32	,	,	PUNCT
ijtc-1664	31	33	which	which	PRON
ijtc-1664	31	34	are	be	AUX
ijtc-1664	31	35	particularly	particularly	ADV
ijtc-1664	31	36	vulnerable	vulnerable	ADJ
ijtc-1664	31	37	to	to	ADP
ijtc-1664	31	38	(	(	PUNCT
ijtc-1664	31	39	ndic	ndic	ADJ
ijtc-1664	31	40	,	,	PUNCT
ijtc-1664	31	41	2016	2016	NUM
ijtc-1664	31	42	)	)	PUNCT
ijtc-1664	31	43	.	.	PUNCT
ijtc-1664	32	1	as	as	ADP
ijtc-1664	32	2	a	a	DET
ijtc-1664	32	3	result	result	NOUN
ijtc-1664	32	4	,	,	PUNCT
ijtc-1664	32	5	banks	bank	NOUN
ijtc-1664	32	6	should	should	AUX
ijtc-1664	32	7	closely	closely	ADV
ijtc-1664	32	8	monitor	monitor	VERB
ijtc-1664	32	9	the	the	DET
ijtc-1664	32	10	relationship	relationship	NOUN
ijtc-1664	32	11	between	between	ADP
ijtc-1664	32	12	bank	bank	NOUN
ijtc-1664	32	13	capital	capital	NOUN
ijtc-1664	32	14	and	and	CCONJ
ijtc-1664	32	15	risk	risk	NOUN
ijtc-1664	32	16	management	management	NOUN
ijtc-1664	32	17	because	because	SCONJ
ijtc-1664	32	18	it	it	PRON
ijtc-1664	32	19	has	have	AUX
ijtc-1664	32	20	been	be	AUX
ijtc-1664	32	21	shown	show	VERB
ijtc-1664	32	22	to	to	PART
ijtc-1664	32	23	help	help	VERB
ijtc-1664	32	24	them	they	PRON
ijtc-1664	32	25	manage	manage	VERB
ijtc-1664	32	26	both	both	CCONJ
ijtc-1664	32	27	systematic	systematic	ADJ
ijtc-1664	32	28	and	and	CCONJ
ijtc-1664	32	29	irrational	irrational	ADJ
ijtc-1664	32	30	risks	risk	NOUN
ijtc-1664	32	31	.	.	PUNCT
ijtc-1664	33	1	credit	credit	NOUN
ijtc-1664	33	2	risk	risk	NOUN
ijtc-1664	33	3	management	management	NOUN
ijtc-1664	33	4	has	have	AUX
ijtc-1664	33	5	long	long	ADV
ijtc-1664	33	6	been	be	AUX
ijtc-1664	33	7	an	an	DET
ijtc-1664	33	8	important	important	ADJ
ijtc-1664	33	9	priority	priority	NOUN
ijtc-1664	33	10	for	for	ADP
ijtc-1664	33	11	banks	bank	NOUN
ijtc-1664	33	12	.	.	PUNCT
ijtc-1664	34	1	to	to	PART
ijtc-1664	34	2	offer	offer	VERB
ijtc-1664	34	3	their	their	PRON
ijtc-1664	34	4	customers	customer	NOUN
ijtc-1664	34	5	financial	financial	ADJ
ijtc-1664	34	6	solutions	solution	NOUN
ijtc-1664	34	7	,	,	PUNCT
ijtc-1664	34	8	banking	banking	NOUN
ijtc-1664	34	9	institutions	institution	NOUN
ijtc-1664	34	10	take	take	VERB
ijtc-1664	34	11	on	on	ADP
ijtc-1664	34	12	various	various	ADJ
ijtc-1664	34	13	financial	financial	ADJ
ijtc-1664	34	14	risks	risk	NOUN
ijtc-1664	34	15	(	(	PUNCT
ijtc-1664	34	16	mendoza	mendoza	PROPN
ijtc-1664	34	17	&	&	CCONJ
ijtc-1664	34	18	rivera	rivera	PROPN
ijtc-1664	34	19	,	,	PUNCT
ijtc-1664	34	20	2017	2017	NUM
ijtc-1664	34	21	)	)	PUNCT
ijtc-1664	34	22	.	.	PUNCT
ijtc-1664	35	1	they	they	PRON
ijtc-1664	35	2	,	,	PUNCT
ijtc-1664	35	3	therefore	therefore	ADV
ijtc-1664	35	4	,	,	PUNCT
ijtc-1664	35	5	play	play	VERB
ijtc-1664	35	6	a	a	DET
ijtc-1664	35	7	crucial	crucial	ADJ
ijtc-1664	35	8	role	role	NOUN
ijtc-1664	35	9	as	as	ADP
ijtc-1664	35	10	agents	agent	NOUN
ijtc-1664	35	11	by	by	ADP
ijtc-1664	35	12	offering	offer	VERB
ijtc-1664	35	13	market	market	NOUN
ijtc-1664	35	14	knowledge	knowledge	NOUN
ijtc-1664	35	15	,	,	PUNCT
ijtc-1664	35	16	finance	finance	NOUN
ijtc-1664	35	17	capability	capability	NOUN
ijtc-1664	35	18	,	,	PUNCT
ijtc-1664	35	19	and	and	CCONJ
ijtc-1664	35	20	economic	economic	ADJ
ijtc-1664	35	21	operating	operating	NOUN
ijtc-1664	35	22	efficiency	efficiency	NOUN
ijtc-1664	35	23	.	.	PUNCT
ijtc-1664	36	1	due	due	ADP
ijtc-1664	36	2	to	to	ADP
ijtc-1664	36	3	their	their	PRON
ijtc-1664	36	4	significant	significant	ADJ
ijtc-1664	36	5	significance	significance	NOUN
ijtc-1664	36	6	in	in	ADP
ijtc-1664	36	7	these	these	DET
ijtc-1664	36	8	transactions	transaction	NOUN
ijtc-1664	36	9	,	,	PUNCT
ijtc-1664	36	10	banks	bank	NOUN
ijtc-1664	36	11	typically	typically	ADV
ijtc-1664	36	12	hold	hold	VERB
ijtc-1664	36	13	a	a	DET
ijtc-1664	36	14	prominent	prominent	ADJ
ijtc-1664	36	15	position	position	NOUN
ijtc-1664	36	16	.	.	PUNCT
ijtc-1664	37	1	therefore	therefore	ADV
ijtc-1664	37	2	,	,	PUNCT
ijtc-1664	37	3	notwithstanding	notwithstanding	ADP
ijtc-1664	37	4	occasional	occasional	ADJ
ijtc-1664	37	5	crises	crisis	NOUN
ijtc-1664	37	6	,	,	PUNCT
ijtc-1664	37	7	the	the	DET
ijtc-1664	37	8	banking	banking	NOUN
ijtc-1664	37	9	sector	sector	NOUN
ijtc-1664	37	10	has	have	AUX
ijtc-1664	37	11	always	always	ADV
ijtc-1664	37	12	played	play	VERB
ijtc-1664	37	13	a	a	DET
ijtc-1664	37	14	crucial	crucial	ADJ
ijtc-1664	37	15	role	role	NOUN
ijtc-1664	37	16	in	in	ADP
ijtc-1664	37	17	promoting	promote	VERB
ijtc-1664	37	18	economic	economic	ADJ
ijtc-1664	37	19	growth	growth	NOUN
ijtc-1664	37	20	and	and	CCONJ
ijtc-1664	37	21	human	human	ADJ
ijtc-1664	37	22	welfare	welfare	NOUN
ijtc-1664	37	23	(	(	PUNCT
ijtc-1664	37	24	al	al	PROPN
ijtc-1664	37	25	-	-	PROPN
ijtc-1664	37	26	zaidanin	zaidanin	PROPN
ijtc-1664	37	27	,	,	PUNCT
ijtc-1664	37	28	2021	2021	NUM
ijtc-1664	37	29	)	)	PUNCT
ijtc-1664	37	30	.	.	PUNCT
ijtc-1664	38	1	limited	limited	ADJ
ijtc-1664	38	2	financial	financial	ADJ
ijtc-1664	38	3	capacity	capacity	NOUN
ijtc-1664	38	4	,	,	PUNCT
ijtc-1664	38	5	inappropriate	inappropriate	ADJ
ijtc-1664	38	6	credit	credit	NOUN
ijtc-1664	38	7	policies	policy	NOUN
ijtc-1664	38	8	,	,	PUNCT
ijtc-1664	38	9	fluctuating	fluctuate	VERB
ijtc-1664	38	10	interest	interest	NOUN
ijtc-1664	38	11	rates	rate	NOUN
ijtc-1664	38	12	,	,	PUNCT
ijtc-1664	38	13	poor	poor	ADJ
ijtc-1664	38	14	management	management	NOUN
ijtc-1664	38	15	,	,	PUNCT
ijtc-1664	38	16	unsuitable	unsuitable	ADJ
ijtc-1664	38	17	laws	law	NOUN
ijtc-1664	38	18	,	,	PUNCT
ijtc-1664	38	19	low	low	ADJ
ijtc-1664	38	20	capital	capital	NOUN
ijtc-1664	38	21	and	and	CCONJ
ijtc-1664	38	22	liquidity	liquidity	NOUN
ijtc-1664	38	23	levels	level	NOUN
ijtc-1664	38	24	,	,	PUNCT
ijtc-1664	38	25	directed	direct	VERB
ijtc-1664	38	26	lending	lending	NOUN
ijtc-1664	38	27	,	,	PUNCT
ijtc-1664	38	28	widespread	widespread	ADJ
ijtc-1664	38	29	bank	bank	NOUN
ijtc-1664	38	30	licensing	licensing	NOUN
ijtc-1664	38	31	,	,	PUNCT
ijtc-1664	38	32	poor	poor	ADJ
ijtc-1664	38	33	loan	loan	NOUN
ijtc-1664	38	34	underwriting	underwriting	NOUN
ijtc-1664	38	35	,	,	PUNCT
ijtc-1664	38	36	reckless	reckless	ADJ
ijtc-1664	38	37	lending	lending	NOUN
ijtc-1664	38	38	,	,	PUNCT
ijtc-1664	38	39	poor	poor	ADJ
ijtc-1664	38	40	credit	credit	NOUN
ijtc-1664	38	41	assessment	assessment	NOUN
ijtc-1664	38	42	,	,	PUNCT
ijtc-1664	38	43	lack	lack	NOUN
ijtc-1664	38	44	of	of	ADP
ijtc-1664	38	45	non	non	ADJ
ijtc-1664	38	46	-	-	ADJ
ijtc-1664	38	47	executive	executive	ADJ
ijtc-1664	38	48	directors	director	NOUN
ijtc-1664	38	49	,	,	PUNCT
ijtc-1664	38	50	poor	poor	ADJ
ijtc-1664	38	51	lending	lending	NOUN
ijtc-1664	38	52	practices	practice	NOUN
ijtc-1664	38	53	,	,	PUNCT
ijtc-1664	38	54	government	government	NOUN
ijtc-1664	38	55	interference	interference	NOUN
ijtc-1664	38	56	,	,	PUNCT
ijtc-1664	38	57	and	and	CCONJ
ijtc-1664	38	58	insufficient	insufficient	ADJ
ijtc-1664	38	59	oversight	oversight	NOUN
ijtc-1664	38	60	by	by	ADP
ijtc-1664	38	61	the	the	DET
ijtc-1664	38	62	central	central	ADJ
ijtc-1664	38	63	bank	bank	NOUN
ijtc-1664	38	64	are	be	AUX
ijtc-1664	38	65	the	the	DET
ijtc-1664	38	66	main	main	ADJ
ijtc-1664	38	67	sources	source	NOUN
ijtc-1664	38	68	of	of	ADP
ijtc-1664	38	69	credit	credit	NOUN
ijtc-1664	38	70	risk	risk	NOUN
ijtc-1664	38	71	(	(	PUNCT
ijtc-1664	38	72	kwashie	kwashie	NOUN
ijtc-1664	38	73	,	,	PUNCT
ijtc-1664	38	74	2022	2022	NUM
ijtc-1664	38	75	)	)	PUNCT
ijtc-1664	38	76	.	.	PUNCT
ijtc-1664	39	1	the	the	DET
ijtc-1664	39	2	banking	banking	NOUN
ijtc-1664	39	3	sector	sector	NOUN
ijtc-1664	39	4	needs	need	VERB
ijtc-1664	39	5	to	to	PART
ijtc-1664	39	6	have	have	VERB
ijtc-1664	39	7	well	well	ADV
ijtc-1664	39	8	-	-	PUNCT
ijtc-1664	39	9	capitalized	capitalize	VERB
ijtc-1664	39	10	banks	bank	NOUN
ijtc-1664	39	11	,	,	PUNCT
ijtc-1664	39	12	service	service	NOUN
ijtc-1664	39	13	to	to	ADP
ijtc-1664	39	14	an	an	DET
ijtc-1664	39	15	extensive	extensive	ADJ
ijtc-1664	39	16	spectrum	spectrum	NOUN
ijtc-1664	39	17	of	of	ADP
ijtc-1664	39	18	customers	customer	NOUN
ijtc-1664	39	19	,	,	PUNCT
ijtc-1664	39	20	sharing	share	VERB
ijtc-1664	39	21	of	of	ADP
ijtc-1664	39	22	information	information	NOUN
ijtc-1664	39	23	about	about	ADP
ijtc-1664	39	24	borrowers	borrower	NOUN
ijtc-1664	39	25	,	,	PUNCT
ijtc-1664	39	26	stabilization	stabilization	NOUN
ijtc-1664	39	27	of	of	ADP
ijtc-1664	39	28	interest	interest	NOUN
ijtc-1664	39	29	rates	rate	NOUN
ijtc-1664	39	30	,	,	PUNCT
ijtc-1664	39	31	reduction	reduction	NOUN
ijtc-1664	39	32	in	in	ADP
ijtc-1664	39	33	non	non	ADJ
ijtc-1664	39	34	-	-	ADJ
ijtc-1664	39	35	performing	performing	ADJ
ijtc-1664	39	36	loans	loan	NOUN
ijtc-1664	39	37	,	,	PUNCT
ijtc-1664	39	38	increased	increase	VERB
ijtc-1664	39	39	bank	bank	NOUN
ijtc-1664	39	40	deposits	deposit	NOUN
ijtc-1664	39	41	,	,	PUNCT
ijtc-1664	39	42	and	and	CCONJ
ijtc-1664	39	43	increased	increase	VERB
ijtc-1664	39	44	credit	credit	NOUN
ijtc-1664	39	45	extended	extend	VERB
ijtc-1664	39	46	to	to	ADP
ijtc-1664	39	47	borrowers	borrower	NOUN
ijtc-1664	39	48	to	to	PART
ijtc-1664	39	49	reduce	reduce	VERB
ijtc-1664	39	50	these	these	DET
ijtc-1664	39	51	risks	risk	NOUN
ijtc-1664	39	52	.	.	PUNCT
ijtc-1664	40	1	reduced	reduce	VERB
ijtc-1664	40	2	and	and	CCONJ
ijtc-1664	40	3	nonperforming	nonperforming	ADJ
ijtc-1664	40	4	loan	loan	NOUN
ijtc-1664	40	5	defaults	default	NOUN
ijtc-1664	40	6	are	be	AUX
ijtc-1664	40	7	required	require	VERB
ijtc-1664	40	8	(	(	PUNCT
ijtc-1664	40	9	ozioko	ozioko	PROPN
ijtc-1664	40	10	&	&	CCONJ
ijtc-1664	40	11	enya	enya	PROPN
ijtc-1664	40	12	,	,	PUNCT
ijtc-1664	40	13	2021	2021	NUM
ijtc-1664	40	14	)	)	PUNCT
ijtc-1664	40	15	.	.	PUNCT
ijtc-1664	41	1	credit	credit	NOUN
ijtc-1664	41	2	risk	risk	NOUN
ijtc-1664	41	3	management	management	NOUN
ijtc-1664	41	4	is	be	AUX
ijtc-1664	41	5	a	a	DET
ijtc-1664	41	6	practice	practice	NOUN
ijtc-1664	41	7	used	use	VERB
ijtc-1664	41	8	by	by	ADP
ijtc-1664	41	9	commercial	commercial	ADJ
ijtc-1664	41	10	banks	bank	NOUN
ijtc-1664	41	11	to	to	PART
ijtc-1664	41	12	regulate	regulate	VERB
ijtc-1664	41	13	the	the	DET
ijtc-1664	41	14	credit	credit	NOUN
ijtc-1664	41	15	extended	extend	VERB
ijtc-1664	41	16	to	to	ADP
ijtc-1664	41	17	customers	customer	NOUN
ijtc-1664	41	18	.	.	PUNCT
ijtc-1664	42	1	this	this	PRON
ijtc-1664	42	2	is	be	AUX
ijtc-1664	42	3	accomplished	accomplish	VERB
ijtc-1664	42	4	by	by	ADP
ijtc-1664	42	5	having	have	VERB
ijtc-1664	42	6	a	a	DET
ijtc-1664	42	7	well	well	ADV
ijtc-1664	42	8	-	-	PUNCT
ijtc-1664	42	9	established	establish	VERB
ijtc-1664	42	10	credit	credit	NOUN
ijtc-1664	42	11	mechanism	mechanism	NOUN
ijtc-1664	42	12	and	and	CCONJ
ijtc-1664	42	13	method	method	NOUN
ijtc-1664	42	14	,	,	PUNCT
ijtc-1664	42	15	including	include	VERB
ijtc-1664	42	16	credit	credit	NOUN
ijtc-1664	42	17	appraisal	appraisal	NOUN
ijtc-1664	42	18	,	,	PUNCT
ijtc-1664	42	19	staff	staff	NOUN
ijtc-1664	42	20	training	training	NOUN
ijtc-1664	42	21	,	,	PUNCT
ijtc-1664	42	22	and	and	CCONJ
ijtc-1664	42	23	establishing	establish	VERB
ijtc-1664	42	24	credit	credit	NOUN
ijtc-1664	42	25	rules	rule	NOUN
ijtc-1664	42	26	and	and	CCONJ
ijtc-1664	42	27	terms	term	NOUN
ijtc-1664	42	28	to	to	PART
ijtc-1664	42	29	reduce	reduce	VERB
ijtc-1664	42	30	the	the	DET
ijtc-1664	42	31	likelihood	likelihood	NOUN
ijtc-1664	42	32	of	of	ADP
ijtc-1664	42	33	loss	loss	NOUN
ijtc-1664	42	34	and	and	CCONJ
ijtc-1664	42	35	enhance	enhance	VERB
ijtc-1664	42	36	financial	financial	ADJ
ijtc-1664	42	37	performance	performance	NOUN
ijtc-1664	42	38	.	.	PUNCT
ijtc-1664	43	1	therefore	therefore	ADV
ijtc-1664	43	2	,	,	PUNCT
ijtc-1664	43	3	commercial	commercial	ADJ
ijtc-1664	43	4	banks	bank	NOUN
ijtc-1664	43	5	create	create	VERB
ijtc-1664	43	6	techniques	technique	NOUN
ijtc-1664	43	7	to	to	PART
ijtc-1664	43	8	eliminate	eliminate	VERB
ijtc-1664	43	9	or	or	CCONJ
ijtc-1664	43	10	cut	cut	VERB
ijtc-1664	43	11	this	this	DET
ijtc-1664	43	12	credit	credit	NOUN
ijtc-1664	43	13	risk	risk	NOUN
ijtc-1664	43	14	.	.	PUNCT
ijtc-1664	44	1	banks	bank	NOUN
ijtc-1664	44	2	are	be	AUX
ijtc-1664	44	3	worried	worried	ADJ
ijtc-1664	44	4	about	about	ADP
ijtc-1664	44	5	their	their	PRON
ijtc-1664	44	6	financial	financial	ADJ
ijtc-1664	44	7	performance	performance	NOUN
ijtc-1664	44	8	when	when	SCONJ
ijtc-1664	44	9	managing	manage	VERB
ijtc-1664	44	10	this	this	DET
ijtc-1664	44	11	risk	risk	NOUN
ijtc-1664	44	12	.	.	PUNCT
ijtc-1664	45	1	commercial	commercial	ADJ
ijtc-1664	45	2	banks	bank	NOUN
ijtc-1664	45	3	continue	continue	VERB
ijtc-1664	45	4	to	to	PART
ijtc-1664	45	5	face	face	VERB
ijtc-1664	45	6	challenges	challenge	NOUN
ijtc-1664	45	7	because	because	SCONJ
ijtc-1664	45	8	of	of	ADP
ijtc-1664	45	9	the	the	DET
ijtc-1664	45	10	methods	method	NOUN
ijtc-1664	45	11	used	use	VERB
ijtc-1664	45	12	for	for	ADP
ijtc-1664	45	13	credit	credit	NOUN
ijtc-1664	45	14	risk	risk	NOUN
ijtc-1664	45	15	management	management	NOUN
ijtc-1664	45	16	and	and	CCONJ
ijtc-1664	45	17	changes	change	NOUN
ijtc-1664	45	18	in	in	ADP
ijtc-1664	45	19	customer	customer	NOUN
ijtc-1664	45	20	bases	basis	NOUN
ijtc-1664	45	21	that	that	PRON
ijtc-1664	45	22	result	result	VERB
ijtc-1664	45	23	in	in	ADP
ijtc-1664	45	24	declining	decline	VERB
ijtc-1664	45	25	financial	financial	ADJ
ijtc-1664	45	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1664	45	27	an	an	DET
ijtc-1664	45	28	empirical	empirical	ADJ
ijtc-1664	45	29	analysis	analysis	NOUN
ijtc-1664	45	30	of	of	ADP
ijtc-1664	45	31	the	the	DET
ijtc-1664	45	32	impact	impact	NOUN
ijtc-1664	45	33	of	of	ADP
ijtc-1664	45	34	credit	credit	NOUN
ijtc-1664	45	35	risk	risk	NOUN
ijtc-1664	45	36	management	management	NOUN
ijtc-1664	45	37	on	on	ADP
ijtc-1664	45	38	the	the	DET
ijtc-1664	45	39	financial	financial	ADJ
ijtc-1664	45	40	performance	performance	NOUN
ijtc-1664	45	41	of	of	ADP
ijtc-1664	45	42	commercial	commercial	ADJ
ijtc-1664	45	43	banks	bank	NOUN
ijtc-1664	45	44	in	in	ADP
ijtc-1664	45	45	nigeria	nigeria	PROPN
ijtc-1664	45	46	oyasor	oyasor	PROPN
ijtc-1664	45	47	832	832	NUM
ijtc-1664	45	48	|	|	ADV
ijtc-1664	45	49	ilomata	ilomata	PROPN
ijtc-1664	45	50	international	international	ADJ
ijtc-1664	45	51	journal	journal	NOUN
ijtc-1664	45	52	of	of	ADP
ijtc-1664	45	53	tax	tax	PROPN
ijtc-1664	45	54	&	&	CCONJ
ijtc-1664	45	55	accounting	account	VERB
ijtc-1664	45	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1664	45	57	performance	performance	NOUN
ijtc-1664	45	58	,	,	PUNCT
ijtc-1664	45	59	notwithstanding	notwithstanding	ADP
ijtc-1664	45	60	the	the	DET
ijtc-1664	45	61	efforts	effort	NOUN
ijtc-1664	45	62	made	make	VERB
ijtc-1664	45	63	to	to	PART
ijtc-1664	45	64	remedy	remedy	VERB
ijtc-1664	45	65	the	the	DET
ijtc-1664	45	66	poor	poor	ADJ
ijtc-1664	45	67	credit	credit	NOUN
ijtc-1664	45	68	risk	risk	NOUN
ijtc-1664	45	69	management	management	NOUN
ijtc-1664	45	70	.	.	PUNCT
ijtc-1664	46	1	as	as	ADP
ijtc-1664	46	2	a	a	DET
ijtc-1664	46	3	result	result	NOUN
ijtc-1664	46	4	,	,	PUNCT
ijtc-1664	46	5	risk	risk	NOUN
ijtc-1664	46	6	management	management	NOUN
ijtc-1664	46	7	as	as	ADP
ijtc-1664	46	8	a	a	DET
ijtc-1664	46	9	field	field	NOUN
ijtc-1664	46	10	is	be	AUX
ijtc-1664	46	11	increasingly	increasingly	ADV
ijtc-1664	46	12	treated	treat	VERB
ijtc-1664	46	13	seriously	seriously	ADV
ijtc-1664	46	14	.	.	PUNCT
ijtc-1664	47	1	credit	credit	NOUN
ijtc-1664	47	2	risk	risk	NOUN
ijtc-1664	47	3	management	management	NOUN
ijtc-1664	47	4	in	in	ADP
ijtc-1664	47	5	our	our	PRON
ijtc-1664	47	6	banking	banking	NOUN
ijtc-1664	47	7	sector	sector	NOUN
ijtc-1664	47	8	today	today	NOUN
ijtc-1664	47	9	has	have	AUX
ijtc-1664	47	10	taken	take	VERB
ijtc-1664	47	11	a	a	DET
ijtc-1664	47	12	different	different	ADJ
ijtc-1664	47	13	dimension	dimension	NOUN
ijtc-1664	47	14	from	from	ADP
ijtc-1664	47	15	what	what	PRON
ijtc-1664	47	16	it	it	PRON
ijtc-1664	47	17	used	use	VERB
ijtc-1664	47	18	to	to	PART
ijtc-1664	47	19	be	be	AUX
ijtc-1664	47	20	.	.	PUNCT
ijtc-1664	48	1	the	the	DET
ijtc-1664	48	2	banking	banking	NOUN
ijtc-1664	48	3	industry	industry	NOUN
ijtc-1664	48	4	has	have	AUX
ijtc-1664	48	5	adopted	adopt	VERB
ijtc-1664	48	6	many	many	ADJ
ijtc-1664	48	7	strategies	strategy	NOUN
ijtc-1664	48	8	in	in	ADP
ijtc-1664	48	9	checking	check	VERB
ijtc-1664	48	10	credit	credit	NOUN
ijtc-1664	48	11	risk	risk	NOUN
ijtc-1664	48	12	management	management	NOUN
ijtc-1664	48	13	to	to	PART
ijtc-1664	48	14	stay	stay	VERB
ijtc-1664	48	15	in	in	ADP
ijtc-1664	48	16	business	business	NOUN
ijtc-1664	48	17	.	.	PUNCT
ijtc-1664	49	1	nigerian	nigerian	ADJ
ijtc-1664	49	2	banks	bank	NOUN
ijtc-1664	49	3	are	be	AUX
ijtc-1664	49	4	required	require	VERB
ijtc-1664	49	5	in	in	ADP
ijtc-1664	49	6	the	the	DET
ijtc-1664	49	7	market	market	NOUN
ijtc-1664	49	8	because	because	SCONJ
ijtc-1664	49	9	of	of	ADP
ijtc-1664	49	10	their	their	PRON
ijtc-1664	49	11	competence	competence	NOUN
ijtc-1664	49	12	in	in	ADP
ijtc-1664	49	13	providing	provide	VERB
ijtc-1664	49	14	transaction	transaction	NOUN
ijtc-1664	49	15	efficiency	efficiency	NOUN
ijtc-1664	49	16	,	,	PUNCT
ijtc-1664	49	17	market	market	NOUN
ijtc-1664	49	18	knowledge	knowledge	NOUN
ijtc-1664	49	19	,	,	PUNCT
ijtc-1664	49	20	and	and	CCONJ
ijtc-1664	49	21	funding	funding	NOUN
ijtc-1664	49	22	capability	capability	NOUN
ijtc-1664	49	23	(	(	PUNCT
ijtc-1664	49	24	olowa	olowa	PROPN
ijtc-1664	49	25	&	&	CCONJ
ijtc-1664	49	26	olowa	olowa	PROPN
ijtc-1664	49	27	,	,	PUNCT
ijtc-1664	49	28	2017	2017	NUM
ijtc-1664	49	29	)	)	PUNCT
ijtc-1664	49	30	.	.	PUNCT
ijtc-1664	50	1	to	to	PART
ijtc-1664	50	2	perform	perform	VERB
ijtc-1664	50	3	these	these	DET
ijtc-1664	50	4	roles	role	NOUN
ijtc-1664	50	5	,	,	PUNCT
ijtc-1664	50	6	the	the	DET
ijtc-1664	50	7	banks	bank	NOUN
ijtc-1664	50	8	act	act	VERB
ijtc-1664	50	9	as	as	ADP
ijtc-1664	50	10	the	the	DET
ijtc-1664	50	11	most	most	ADV
ijtc-1664	50	12	important	important	ADJ
ijtc-1664	50	13	participants	participant	NOUN
ijtc-1664	50	14	in	in	ADP
ijtc-1664	50	15	their	their	PRON
ijtc-1664	50	16	transaction	transaction	NOUN
ijtc-1664	50	17	process	process	NOUN
ijtc-1664	50	18	,	,	PUNCT
ijtc-1664	50	19	and	and	CCONJ
ijtc-1664	50	20	they	they	PRON
ijtc-1664	50	21	use	use	VERB
ijtc-1664	50	22	their	their	PRON
ijtc-1664	50	23	balance	balance	NOUN
ijtc-1664	50	24	sheets	sheet	NOUN
ijtc-1664	50	25	to	to	PART
ijtc-1664	50	26	make	make	VERB
ijtc-1664	50	27	it	it	PRON
ijtc-1664	50	28	easier	easy	ADJ
ijtc-1664	50	29	and	and	CCONJ
ijtc-1664	50	30	ensure	ensure	VERB
ijtc-1664	50	31	that	that	SCONJ
ijtc-1664	50	32	their	their	PRON
ijtc-1664	50	33	associated	associated	ADJ
ijtc-1664	50	34	risk	risk	NOUN
ijtc-1664	50	35	is	be	AUX
ijtc-1664	50	36	absorbed	absorb	VERB
ijtc-1664	50	37	(	(	PUNCT
ijtc-1664	50	38	muye	muye	PROPN
ijtc-1664	50	39	&	&	CCONJ
ijtc-1664	50	40	muye	muye	PROPN
ijtc-1664	50	41	,	,	PUNCT
ijtc-1664	50	42	2017	2017	NUM
ijtc-1664	50	43	)	)	PUNCT
ijtc-1664	50	44	.	.	PUNCT
ijtc-1664	51	1	credit	credit	NOUN
ijtc-1664	51	2	extension	extension	NOUN
ijtc-1664	51	3	is	be	AUX
ijtc-1664	51	4	an	an	DET
ijtc-1664	51	5	essential	essential	ADJ
ijtc-1664	51	6	function	function	NOUN
ijtc-1664	51	7	of	of	ADP
ijtc-1664	51	8	banks	bank	NOUN
ijtc-1664	51	9	,	,	PUNCT
ijtc-1664	51	10	and	and	CCONJ
ijtc-1664	51	11	the	the	DET
ijtc-1664	51	12	bank	bank	NOUN
ijtc-1664	51	13	management	management	NOUN
ijtc-1664	51	14	strives	strive	VERB
ijtc-1664	51	15	to	to	PART
ijtc-1664	51	16	satisfy	satisfy	VERB
ijtc-1664	51	17	the	the	DET
ijtc-1664	51	18	legitimate	legitimate	ADJ
ijtc-1664	51	19	credit	credit	NOUN
ijtc-1664	51	20	needs	need	NOUN
ijtc-1664	51	21	of	of	ADP
ijtc-1664	51	22	the	the	DET
ijtc-1664	51	23	community	community	NOUN
ijtc-1664	51	24	it	it	PRON
ijtc-1664	51	25	serves	serve	VERB
ijtc-1664	51	26	.	.	PUNCT
ijtc-1664	52	1	this	this	DET
ijtc-1664	52	2	credit	credit	NOUN
ijtc-1664	52	3	advance	advance	NOUN
ijtc-1664	52	4	by	by	ADP
ijtc-1664	52	5	banks	bank	NOUN
ijtc-1664	52	6	as	as	ADP
ijtc-1664	52	7	a	a	DET
ijtc-1664	52	8	debtor	debtor	NOUN
ijtc-1664	52	9	to	to	ADP
ijtc-1664	52	10	the	the	DET
ijtc-1664	52	11	depositor	depositor	NOUN
ijtc-1664	52	12	requires	require	VERB
ijtc-1664	52	13	prudence	prudence	NOUN
ijtc-1664	52	14	in	in	ADP
ijtc-1664	52	15	handling	handle	VERB
ijtc-1664	52	16	depositors	depositor	NOUN
ijtc-1664	52	17	'	'	PART
ijtc-1664	52	18	funds	fund	NOUN
ijtc-1664	52	19	(	(	PUNCT
ijtc-1664	52	20	harper	harper	NOUN
ijtc-1664	52	21	et	et	PROPN
ijtc-1664	52	22	al	al	PROPN
ijtc-1664	52	23	.	.	PROPN
ijtc-1664	52	24	,	,	PUNCT
ijtc-1664	52	25	2017	2017	NUM
ijtc-1664	52	26	)	)	PUNCT
ijtc-1664	52	27	.	.	PUNCT
ijtc-1664	53	1	the	the	DET
ijtc-1664	53	2	central	central	ADJ
ijtc-1664	53	3	bank	bank	PROPN
ijtc-1664	53	4	of	of	ADP
ijtc-1664	53	5	nigeria	nigeria	PROPN
ijtc-1664	53	6	(	(	PUNCT
ijtc-1664	53	7	cbn	cbn	PROPN
ijtc-1664	53	8	)	)	PUNCT
ijtc-1664	53	9	established	establish	VERB
ijtc-1664	53	10	a	a	DET
ijtc-1664	53	11	credit	credit	NOUN
ijtc-1664	53	12	act	act	NOUN
ijtc-1664	53	13	in	in	ADP
ijtc-1664	53	14	1990	1990	NUM
ijtc-1664	53	15	that	that	PRON
ijtc-1664	53	16	empowered	empower	VERB
ijtc-1664	53	17	banks	bank	NOUN
ijtc-1664	53	18	to	to	PART
ijtc-1664	53	19	render	render	VERB
ijtc-1664	53	20	returns	return	NOUN
ijtc-1664	53	21	to	to	ADP
ijtc-1664	53	22	the	the	DET
ijtc-1664	53	23	credit	credit	NOUN
ijtc-1664	53	24	risk	risk	NOUN
ijtc-1664	53	25	management	management	NOUN
ijtc-1664	53	26	system	system	NOUN
ijtc-1664	53	27	for	for	ADP
ijtc-1664	53	28	its	its	PRON
ijtc-1664	53	29	entire	entire	ADJ
ijtc-1664	53	30	customers	customer	NOUN
ijtc-1664	53	31	with	with	ADP
ijtc-1664	53	32	aggregate	aggregate	ADJ
ijtc-1664	53	33	outstanding	outstanding	ADJ
ijtc-1664	53	34	debit	debit	NOUN
ijtc-1664	53	35	balance	balance	NOUN
ijtc-1664	53	36	of	of	ADP
ijtc-1664	53	37	one	one	NUM
ijtc-1664	53	38	million	million	NUM
ijtc-1664	53	39	naira	naira	NUM
ijtc-1664	53	40	and	and	CCONJ
ijtc-1664	53	41	above	above	ADV
ijtc-1664	53	42	.	.	PUNCT
ijtc-1664	54	1	this	this	PRON
ijtc-1664	54	2	made	make	VERB
ijtc-1664	54	3	nigerian	nigerian	ADJ
ijtc-1664	54	4	banks	bank	NOUN
ijtc-1664	54	5	universally	universally	ADV
ijtc-1664	54	6	embark	embark	VERB
ijtc-1664	54	7	on	on	ADP
ijtc-1664	54	8	upgrading	upgrade	VERB
ijtc-1664	54	9	their	their	PRON
ijtc-1664	54	10	control	control	NOUN
ijtc-1664	54	11	system	system	NOUN
ijtc-1664	54	12	and	and	CCONJ
ijtc-1664	54	13	risk	risk	NOUN
ijtc-1664	54	14	management	management	NOUN
ijtc-1664	54	15	because	because	SCONJ
ijtc-1664	54	16	this	this	DET
ijtc-1664	54	17	coincidental	coincidental	ADJ
ijtc-1664	54	18	activity	activity	NOUN
ijtc-1664	54	19	is	be	AUX
ijtc-1664	54	20	recognized	recognize	VERB
ijtc-1664	54	21	as	as	ADP
ijtc-1664	54	22	the	the	DET
ijtc-1664	54	23	industry	industry	NOUN
ijtc-1664	54	24	's	's	PART
ijtc-1664	54	25	physiological	physiological	ADJ
ijtc-1664	54	26	weakness	weakness	NOUN
ijtc-1664	54	27	to	to	ADP
ijtc-1664	54	28	financial	financial	ADJ
ijtc-1664	54	29	risk	risk	NOUN
ijtc-1664	54	30	(	(	PUNCT
ijtc-1664	54	31	olowa	olowa	PROPN
ijtc-1664	54	32	&	&	CCONJ
ijtc-1664	54	33	olowa	olowa	PROPN
ijtc-1664	54	34	,	,	PUNCT
ijtc-1664	54	35	2017	2017	NUM
ijtc-1664	54	36	)	)	PUNCT
ijtc-1664	54	37	.	.	PUNCT
ijtc-1664	55	1	a	a	DET
ijtc-1664	55	2	new	new	PROPN
ijtc-1664	55	3	york	york	PROPN
ijtc-1664	55	4	-	-	PUNCT
ijtc-1664	55	5	based	base	VERB
ijtc-1664	55	6	said	say	VERB
ijtc-1664	55	7	that	that	SCONJ
ijtc-1664	55	8	forty	forty	NUM
ijtc-1664	55	9	percent	percent	NOUN
ijtc-1664	55	10	of	of	ADP
ijtc-1664	55	11	nigerian	nigerian	ADJ
ijtc-1664	55	12	banks	bank	NOUN
ijtc-1664	55	13	that	that	PRON
ijtc-1664	55	14	made	make	VERB
ijtc-1664	55	15	up	up	ADP
ijtc-1664	55	16	exchange	exchange	NOUN
ijtc-1664	55	17	rate	rate	NOUN
ijtc-1664	55	18	value	value	NOUN
ijtc-1664	55	19	in	in	ADP
ijtc-1664	55	20	west	west	PROPN
ijtc-1664	55	21	africa	africa	PROPN
ijtc-1664	55	22	have	have	AUX
ijtc-1664	55	23	reduced	reduce	VERB
ijtc-1664	55	24	their	their	PRON
ijtc-1664	55	25	operating	operating	NOUN
ijtc-1664	55	26	lending	lending	NOUN
ijtc-1664	55	27	because	because	SCONJ
ijtc-1664	55	28	of	of	ADP
ijtc-1664	55	29	bad	bad	ADJ
ijtc-1664	55	30	debts	debt	NOUN
ijtc-1664	55	31	,	,	PUNCT
ijtc-1664	55	32	which	which	PRON
ijtc-1664	55	33	hit	hit	VERB
ijtc-1664	55	34	more	more	ADJ
ijtc-1664	55	35	than	than	ADP
ijtc-1664	55	36	$	$	SYM
ijtc-1664	55	37	10	10	NUM
ijtc-1664	55	38	billion	billion	NUM
ijtc-1664	55	39	in	in	ADP
ijtc-1664	55	40	2009	2009	NUM
ijtc-1664	55	41	,	,	PUNCT
ijtc-1664	55	42	and	and	CCONJ
ijtc-1664	55	43	this	this	PRON
ijtc-1664	55	44	has	have	AUX
ijtc-1664	55	45	led	lead	VERB
ijtc-1664	55	46	to	to	ADP
ijtc-1664	55	47	a	a	DET
ijtc-1664	55	48	tied	tie	VERB
ijtc-1664	55	49	-	-	PUNCT
ijtc-1664	55	50	up	up	ADP
ijtc-1664	55	51	questioning	question	VERB
ijtc-1664	55	52	asset	asset	NOUN
ijtc-1664	55	53	that	that	PRON
ijtc-1664	55	54	is	be	AUX
ijtc-1664	55	55	holding	hold	VERB
ijtc-1664	55	56	almost	almost	ADV
ijtc-1664	55	57	half	half	NOUN
ijtc-1664	55	58	of	of	ADP
ijtc-1664	55	59	the	the	DET
ijtc-1664	55	60	nigerian	nigerian	ADJ
ijtc-1664	55	61	banks	bank	NOUN
ijtc-1664	55	62	.	.	PUNCT
ijtc-1664	56	1	cbn	cbn	PROPN
ijtc-1664	56	2	fired	fire	VERB
ijtc-1664	56	3	eight	eight	NUM
ijtc-1664	56	4	chief	chief	ADJ
ijtc-1664	56	5	executive	executive	ADJ
ijtc-1664	56	6	officers	officer	NOUN
ijtc-1664	56	7	and	and	CCONJ
ijtc-1664	56	8	set	set	VERB
ijtc-1664	56	9	aside	aside	ADV
ijtc-1664	56	10	$	$	SYM
ijtc-1664	56	11	4.1	4.1	NUM
ijtc-1664	56	12	billion	billion	NUM
ijtc-1664	56	13	to	to	PART
ijtc-1664	56	14	bail	bail	VERB
ijtc-1664	56	15	out	out	ADP
ijtc-1664	56	16	almost	almost	ADV
ijtc-1664	56	17	10	10	NUM
ijtc-1664	56	18	of	of	ADP
ijtc-1664	56	19	the	the	DET
ijtc-1664	56	20	country	country	NOUN
ijtc-1664	56	21	’s	’s	PART
ijtc-1664	56	22	lenders	lender	NOUN
ijtc-1664	56	23	.	.	PUNCT
ijtc-1664	57	1	the	the	DET
ijtc-1664	57	2	reform	reform	NOUN
ijtc-1664	57	3	introduced	introduce	VERB
ijtc-1664	57	4	by	by	ADP
ijtc-1664	57	5	cbn	cbn	PROPN
ijtc-1664	57	6	in	in	ADP
ijtc-1664	57	7	2010	2010	NUM
ijtc-1664	57	8	has	have	AUX
ijtc-1664	57	9	made	make	VERB
ijtc-1664	57	10	nigerian	nigerian	ADJ
ijtc-1664	57	11	banks	bank	NOUN
ijtc-1664	57	12	resume	resume	VERB
ijtc-1664	57	13	lending	lend	VERB
ijtc-1664	57	14	to	to	ADP
ijtc-1664	57	15	supporting	support	VERB
ijtc-1664	57	16	asset	asset	NOUN
ijtc-1664	57	17	management	management	NOUN
ijtc-1664	57	18	companies	company	NOUN
ijtc-1664	57	19	.	.	PUNCT
ijtc-1664	58	1	it	it	PRON
ijtc-1664	58	2	has	have	AUX
ijtc-1664	58	3	set	set	VERB
ijtc-1664	58	4	up	up	ADP
ijtc-1664	58	5	the	the	DET
ijtc-1664	58	6	requirement	requirement	NOUN
ijtc-1664	58	7	to	to	PART
ijtc-1664	58	8	allow	allow	VERB
ijtc-1664	58	9	nigerian	nigerian	ADJ
ijtc-1664	58	10	banks	bank	NOUN
ijtc-1664	58	11	to	to	PART
ijtc-1664	58	12	make	make	VERB
ijtc-1664	58	13	full	full	ADJ
ijtc-1664	58	14	provisions	provision	NOUN
ijtc-1664	58	15	for	for	ADP
ijtc-1664	58	16	bad	bad	ADJ
ijtc-1664	58	17	debts	debt	NOUN
ijtc-1664	58	18	to	to	PART
ijtc-1664	58	19	boost	boost	VERB
ijtc-1664	58	20	the	the	DET
ijtc-1664	58	21	market	market	NOUN
ijtc-1664	58	22	(	(	PUNCT
ijtc-1664	58	23	taiwo	taiwo	NOUN
ijtc-1664	58	24	,	,	PUNCT
ijtc-1664	58	25	2017	2017	NUM
ijtc-1664	58	26	)	)	PUNCT
ijtc-1664	58	27	.	.	PUNCT
ijtc-1664	59	1	effective	effective	ADJ
ijtc-1664	59	2	credit	credit	NOUN
ijtc-1664	59	3	risk	risk	NOUN
ijtc-1664	59	4	management	management	NOUN
ijtc-1664	59	5	improves	improve	VERB
ijtc-1664	59	6	the	the	DET
ijtc-1664	59	7	quality	quality	NOUN
ijtc-1664	59	8	of	of	ADP
ijtc-1664	59	9	the	the	DET
ijtc-1664	59	10	loan	loan	NOUN
ijtc-1664	59	11	portfolio	portfolio	NOUN
ijtc-1664	59	12	,	,	PUNCT
ijtc-1664	59	13	increases	increase	VERB
ijtc-1664	59	14	profitability	profitability	NOUN
ijtc-1664	59	15	,	,	PUNCT
ijtc-1664	59	16	strengthens	strengthen	VERB
ijtc-1664	59	17	capital	capital	NOUN
ijtc-1664	59	18	sufficiency	sufficiency	NOUN
ijtc-1664	59	19	,	,	PUNCT
ijtc-1664	59	20	and	and	CCONJ
ijtc-1664	59	21	ensures	ensure	VERB
ijtc-1664	59	22	regulatory	regulatory	ADJ
ijtc-1664	59	23	compliance	compliance	NOUN
ijtc-1664	59	24	,	,	PUNCT
ijtc-1664	59	25	all	all	PRON
ijtc-1664	59	26	of	of	ADP
ijtc-1664	59	27	which	which	PRON
ijtc-1664	59	28	have	have	VERB
ijtc-1664	59	29	a	a	DET
ijtc-1664	59	30	favorable	favorable	ADJ
ijtc-1664	59	31	financial	financial	ADJ
ijtc-1664	59	32	influence	influence	NOUN
ijtc-1664	59	33	on	on	ADP
ijtc-1664	59	34	nigerian	nigerian	ADJ
ijtc-1664	59	35	commercial	commercial	ADJ
ijtc-1664	59	36	banks	bank	NOUN
ijtc-1664	59	37	'	'	PART
ijtc-1664	59	38	economic	economic	ADJ
ijtc-1664	59	39	performance	performance	NOUN
ijtc-1664	59	40	.	.	PUNCT
ijtc-1664	60	1	banks	bank	NOUN
ijtc-1664	60	2	can	can	AUX
ijtc-1664	60	3	reduce	reduce	VERB
ijtc-1664	60	4	credit	credit	NOUN
ijtc-1664	60	5	risks	risk	NOUN
ijtc-1664	60	6	,	,	PUNCT
ijtc-1664	60	7	maximize	maximize	VERB
ijtc-1664	60	8	resource	resource	NOUN
ijtc-1664	60	9	allocation	allocation	NOUN
ijtc-1664	60	10	,	,	PUNCT
ijtc-1664	60	11	and	and	CCONJ
ijtc-1664	60	12	achieve	achieve	VERB
ijtc-1664	60	13	sustainable	sustainable	ADJ
ijtc-1664	60	14	development	development	NOUN
ijtc-1664	60	15	in	in	ADP
ijtc-1664	60	16	a	a	DET
ijtc-1664	60	17	cutthroat	cutthroat	ADJ
ijtc-1664	60	18	banking	banking	NOUN
ijtc-1664	60	19	environment	environment	NOUN
ijtc-1664	60	20	by	by	ADP
ijtc-1664	60	21	implementing	implement	VERB
ijtc-1664	60	22	strong	strong	ADJ
ijtc-1664	60	23	credit	credit	NOUN
ijtc-1664	60	24	risk	risk	NOUN
ijtc-1664	60	25	management	management	NOUN
ijtc-1664	60	26	practices	practice	NOUN
ijtc-1664	60	27	(	(	PUNCT
ijtc-1664	60	28	adamgbo	adamgbo	INTJ
ijtc-1664	60	29	et	et	PROPN
ijtc-1664	60	30	al	al	PROPN
ijtc-1664	60	31	.	.	PROPN
ijtc-1664	60	32	,	,	PUNCT
ijtc-1664	60	33	2019	2019	NUM
ijtc-1664	60	34	)	)	PUNCT
ijtc-1664	60	35	.	.	PUNCT
ijtc-1664	61	1	due	due	ADP
ijtc-1664	61	2	to	to	ADP
ijtc-1664	61	3	the	the	DET
ijtc-1664	61	4	magnitude	magnitude	NOUN
ijtc-1664	61	5	of	of	ADP
ijtc-1664	61	6	credit	credit	NOUN
ijtc-1664	61	7	risk	risk	NOUN
ijtc-1664	61	8	,	,	PUNCT
ijtc-1664	61	9	stakeholders	stakeholder	NOUN
ijtc-1664	61	10	must	must	AUX
ijtc-1664	61	11	ensure	ensure	VERB
ijtc-1664	61	12	the	the	DET
ijtc-1664	61	13	implementation	implementation	NOUN
ijtc-1664	61	14	of	of	ADP
ijtc-1664	61	15	effective	effective	ADJ
ijtc-1664	61	16	credit	credit	NOUN
ijtc-1664	61	17	risk	risk	NOUN
ijtc-1664	61	18	policies	policy	NOUN
ijtc-1664	61	19	and	and	CCONJ
ijtc-1664	61	20	oversee	oversee	VERB
ijtc-1664	61	21	them	they	PRON
ijtc-1664	61	22	from	from	ADP
ijtc-1664	61	23	the	the	DET
ijtc-1664	61	24	loan	loan	NOUN
ijtc-1664	61	25	origination	origination	NOUN
ijtc-1664	61	26	stage	stage	NOUN
ijtc-1664	61	27	through	through	ADP
ijtc-1664	61	28	the	the	DET
ijtc-1664	61	29	recovery	recovery	NOUN
ijtc-1664	61	30	stage	stage	NOUN
ijtc-1664	61	31	(	(	PUNCT
ijtc-1664	61	32	fadun	fadun	PROPN
ijtc-1664	61	33	&	&	CCONJ
ijtc-1664	61	34	oye	oye	PROPN
ijtc-1664	61	35	,	,	PUNCT
ijtc-1664	61	36	2020	2020	NUM
ijtc-1664	61	37	)	)	PUNCT
ijtc-1664	61	38	.	.	PUNCT
ijtc-1664	62	1	empirical	empirical	ADJ
ijtc-1664	62	2	research	research	NOUN
ijtc-1664	62	3	is	be	AUX
ijtc-1664	62	4	required	require	VERB
ijtc-1664	62	5	to	to	PART
ijtc-1664	62	6	inform	inform	VERB
ijtc-1664	62	7	these	these	PRON
ijtc-1664	62	8	,	,	PUNCT
ijtc-1664	62	9	which	which	PRON
ijtc-1664	62	10	is	be	AUX
ijtc-1664	62	11	why	why	SCONJ
ijtc-1664	62	12	the	the	DET
ijtc-1664	62	13	current	current	ADJ
ijtc-1664	62	14	study	study	NOUN
ijtc-1664	62	15	is	be	AUX
ijtc-1664	62	16	crucial	crucial	ADJ
ijtc-1664	62	17	as	as	SCONJ
ijtc-1664	62	18	it	it	PRON
ijtc-1664	62	19	critically	critically	ADV
ijtc-1664	62	20	investigates	investigate	VERB
ijtc-1664	62	21	the	the	DET
ijtc-1664	62	22	effect	effect	NOUN
ijtc-1664	62	23	of	of	ADP
ijtc-1664	62	24	credit	credit	NOUN
ijtc-1664	62	25	risk	risk	NOUN
ijtc-1664	62	26	management	management	NOUN
ijtc-1664	62	27	on	on	ADP
ijtc-1664	62	28	the	the	DET
ijtc-1664	62	29	financial	financial	ADJ
ijtc-1664	62	30	performance	performance	NOUN
ijtc-1664	62	31	of	of	ADP
ijtc-1664	62	32	commercial	commercial	ADJ
ijtc-1664	62	33	banks	bank	NOUN
ijtc-1664	62	34	in	in	ADP
ijtc-1664	62	35	nigeria	nigeria	PROPN
ijtc-1664	62	36	(	(	PUNCT
ijtc-1664	62	37	okunade	okunade	PROPN
ijtc-1664	62	38	et	et	PROPN
ijtc-1664	62	39	al	al	PROPN
ijtc-1664	62	40	.	.	PROPN
ijtc-1664	62	41	,	,	PUNCT
ijtc-1664	62	42	2022	2022	NUM
ijtc-1664	62	43	)	)	PUNCT
ijtc-1664	62	44	.	.	PUNCT
ijtc-1664	63	1	little	little	ADJ
ijtc-1664	63	2	empirical	empirical	ADJ
ijtc-1664	63	3	research	research	NOUN
ijtc-1664	63	4	has	have	AUX
ijtc-1664	63	5	examined	examine	VERB
ijtc-1664	63	6	the	the	DET
ijtc-1664	63	7	connection	connection	NOUN
ijtc-1664	63	8	between	between	ADP
ijtc-1664	63	9	credit	credit	NOUN
ijtc-1664	63	10	risk	risk	NOUN
ijtc-1664	63	11	management	management	NOUN
ijtc-1664	63	12	and	and	CCONJ
ijtc-1664	63	13	financial	financial	ADJ
ijtc-1664	63	14	performance	performance	NOUN
ijtc-1664	63	15	in	in	ADP
ijtc-1664	63	16	the	the	DET
ijtc-1664	63	17	nigerian	nigerian	ADJ
ijtc-1664	63	18	banking	banking	NOUN
ijtc-1664	63	19	sector	sector	NOUN
ijtc-1664	63	20	.	.	PUNCT
ijtc-1664	64	1	therefore	therefore	ADV
ijtc-1664	64	2	,	,	PUNCT
ijtc-1664	64	3	it	it	PRON
ijtc-1664	64	4	is	be	AUX
ijtc-1664	64	5	uncertain	uncertain	ADJ
ijtc-1664	64	6	whether	whether	SCONJ
ijtc-1664	64	7	adopting	adopt	VERB
ijtc-1664	64	8	credit	credit	NOUN
ijtc-1664	64	9	risk	risk	NOUN
ijtc-1664	64	10	management	management	NOUN
ijtc-1664	64	11	procedures	procedure	NOUN
ijtc-1664	64	12	impacts	impact	VERB
ijtc-1664	64	13	the	the	DET
ijtc-1664	64	14	monetary	monetary	ADJ
ijtc-1664	64	15	success	success	NOUN
ijtc-1664	64	16	of	of	ADP
ijtc-1664	64	17	commercial	commercial	ADJ
ijtc-1664	64	18	banks	bank	NOUN
ijtc-1664	64	19	in	in	ADP
ijtc-1664	64	20	nigeria	nigeria	PROPN
ijtc-1664	64	21	.	.	PUNCT
ijtc-1664	65	1	the	the	DET
ijtc-1664	65	2	study	study	NOUN
ijtc-1664	65	3	aims	aim	VERB
ijtc-1664	65	4	to	to	PART
ijtc-1664	65	5	determine	determine	VERB
ijtc-1664	65	6	the	the	DET
ijtc-1664	65	7	impact	impact	NOUN
ijtc-1664	65	8	of	of	ADP
ijtc-1664	65	9	credit	credit	NOUN
ijtc-1664	65	10	risk	risk	NOUN
ijtc-1664	65	11	management	management	NOUN
ijtc-1664	65	12	on	on	ADP
ijtc-1664	65	13	the	the	DET
ijtc-1664	65	14	performance	performance	NOUN
ijtc-1664	65	15	of	of	ADP
ijtc-1664	65	16	commercial	commercial	ADJ
ijtc-1664	65	17	banks	bank	NOUN
ijtc-1664	65	18	.	.	PUNCT
ijtc-1664	66	1	the	the	DET
ijtc-1664	66	2	study	study	NOUN
ijtc-1664	66	3	's	's	PART
ijtc-1664	66	4	objectives	objective	NOUN
ijtc-1664	66	5	are	be	AUX
ijtc-1664	66	6	to	to	PART
ijtc-1664	66	7	investigate	investigate	VERB
ijtc-1664	66	8	the	the	DET
ijtc-1664	66	9	effect	effect	NOUN
ijtc-1664	66	10	of	of	ADP
ijtc-1664	66	11	capital	capital	NOUN
ijtc-1664	66	12	adequacy	adequacy	NOUN
ijtc-1664	66	13	ratio	ratio	NOUN
ijtc-1664	66	14	on	on	ADP
ijtc-1664	66	15	bank	bank	NOUN
ijtc-1664	66	16	financial	financial	ADJ
ijtc-1664	66	17	performance	performance	NOUN
ijtc-1664	66	18	,	,	PUNCT
ijtc-1664	66	19	determine	determine	VERB
ijtc-1664	66	20	the	the	DET
ijtc-1664	66	21	effect	effect	NOUN
ijtc-1664	66	22	of	of	ADP
ijtc-1664	66	23	non	non	ADJ
ijtc-1664	66	24	-	-	ADJ
ijtc-1664	66	25	performing	performing	ADJ
ijtc-1664	66	26	loans	loan	NOUN
ijtc-1664	66	27	on	on	ADP
ijtc-1664	66	28	bank	bank	PROPN
ijtc-1664	66	29	financial	financial	ADJ
ijtc-1664	66	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1664	66	31	an	an	DET
ijtc-1664	66	32	empirical	empirical	ADJ
ijtc-1664	66	33	analysis	analysis	NOUN
ijtc-1664	66	34	of	of	ADP
ijtc-1664	66	35	the	the	DET
ijtc-1664	66	36	impact	impact	NOUN
ijtc-1664	66	37	of	of	ADP
ijtc-1664	66	38	credit	credit	NOUN
ijtc-1664	66	39	risk	risk	NOUN
ijtc-1664	66	40	management	management	NOUN
ijtc-1664	66	41	on	on	ADP
ijtc-1664	66	42	the	the	DET
ijtc-1664	66	43	financial	financial	ADJ
ijtc-1664	66	44	performance	performance	NOUN
ijtc-1664	66	45	of	of	ADP
ijtc-1664	66	46	commercial	commercial	ADJ
ijtc-1664	66	47	banks	bank	NOUN
ijtc-1664	66	48	in	in	ADP
ijtc-1664	66	49	nigeria	nigeria	PROPN
ijtc-1664	66	50	oyasor	oyasor	PROPN
ijtc-1664	66	51	833	833	NUM
ijtc-1664	66	52	|	|	ADV
ijtc-1664	66	53	ilomata	ilomata	PROPN
ijtc-1664	66	54	international	international	ADJ
ijtc-1664	66	55	journal	journal	NOUN
ijtc-1664	66	56	of	of	ADP
ijtc-1664	66	57	tax	tax	PROPN
ijtc-1664	66	58	&	&	CCONJ
ijtc-1664	66	59	accounting	account	VERB
ijtc-1664	66	60	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1664	66	61	performance	performance	NOUN
ijtc-1664	66	62	,	,	PUNCT
ijtc-1664	66	63	and	and	CCONJ
ijtc-1664	66	64	determine	determine	VERB
ijtc-1664	66	65	the	the	DET
ijtc-1664	66	66	effect	effect	NOUN
ijtc-1664	66	67	of	of	ADP
ijtc-1664	66	68	loan	loan	NOUN
ijtc-1664	66	69	loss	loss	NOUN
ijtc-1664	66	70	provisioning	provisioning	NOUN
ijtc-1664	66	71	on	on	ADP
ijtc-1664	66	72	non	non	ADJ
ijtc-1664	66	73	-	-	ADJ
ijtc-1664	66	74	performing	perform	VERB
ijtc-1664	66	75	loans	loan	NOUN
ijtc-1664	66	76	.	.	PUNCT
ijtc-1664	67	1	based	base	VERB
ijtc-1664	67	2	on	on	ADP
ijtc-1664	67	3	the	the	DET
ijtc-1664	67	4	objectives	objective	NOUN
ijtc-1664	67	5	,	,	PUNCT
ijtc-1664	67	6	the	the	DET
ijtc-1664	67	7	research	research	NOUN
ijtc-1664	67	8	null	null	ADJ
ijtc-1664	67	9	hypotheses	hypothesis	NOUN
ijtc-1664	67	10	are	be	AUX
ijtc-1664	67	11	as	as	SCONJ
ijtc-1664	67	12	follows	follow	VERB
ijtc-1664	67	13	:	:	PUNCT
ijtc-1664	67	14	h1	h1	PROPN
ijtc-1664	67	15	:	:	PUNCT
ijtc-1664	67	16	the	the	DET
ijtc-1664	67	17	capital	capital	NOUN
ijtc-1664	67	18	adequacy	adequacy	NOUN
ijtc-1664	67	19	ratio	ratio	NOUN
ijtc-1664	67	20	does	do	AUX
ijtc-1664	67	21	not	not	PART
ijtc-1664	67	22	significantly	significantly	ADV
ijtc-1664	67	23	impact	impact	VERB
ijtc-1664	67	24	commercial	commercial	ADJ
ijtc-1664	67	25	banks	bank	NOUN
ijtc-1664	67	26	'	'	PART
ijtc-1664	67	27	financial	financial	ADJ
ijtc-1664	67	28	performance	performance	NOUN
ijtc-1664	67	29	.	.	PUNCT
ijtc-1664	68	1	h2	h2	NOUN
ijtc-1664	68	2	:	:	PUNCT
ijtc-1664	68	3	non	non	ADJ
ijtc-1664	68	4	-	-	ADJ
ijtc-1664	68	5	performing	performing	ADJ
ijtc-1664	68	6	loans	loan	NOUN
ijtc-1664	68	7	do	do	AUX
ijtc-1664	68	8	not	not	PART
ijtc-1664	68	9	significantly	significantly	ADV
ijtc-1664	68	10	impact	impact	VERB
ijtc-1664	68	11	commercial	commercial	ADJ
ijtc-1664	68	12	banks	bank	NOUN
ijtc-1664	68	13	'	'	PART
ijtc-1664	68	14	financial	financial	ADJ
ijtc-1664	68	15	performance	performance	NOUN
ijtc-1664	68	16	.	.	PUNCT
ijtc-1664	69	1	h3	h3	NOUN
ijtc-1664	69	2	loan	loan	NOUN
ijtc-1664	69	3	loss	loss	NOUN
ijtc-1664	69	4	provisioning	provisioning	NOUN
ijtc-1664	69	5	does	do	AUX
ijtc-1664	69	6	not	not	PART
ijtc-1664	69	7	have	have	VERB
ijtc-1664	69	8	a	a	DET
ijtc-1664	69	9	significant	significant	ADJ
ijtc-1664	69	10	impact	impact	NOUN
ijtc-1664	69	11	on	on	ADP
ijtc-1664	69	12	non	non	ADJ
ijtc-1664	69	13	-	-	ADJ
ijtc-1664	69	14	performing	perform	VERB
ijtc-1664	69	15	loans	loan	NOUN
ijtc-1664	69	16	.	.	PUNCT
ijtc-1664	70	1	method	method	VERB
ijtc-1664	70	2	the	the	DET
ijtc-1664	70	3	paper	paper	NOUN
ijtc-1664	70	4	completes	complete	VERB
ijtc-1664	70	5	basic	basic	ADJ
ijtc-1664	70	6	descriptions	description	NOUN
ijtc-1664	70	7	,	,	PUNCT
ijtc-1664	70	8	normality	normality	NOUN
ijtc-1664	70	9	,	,	PUNCT
ijtc-1664	70	10	and	and	CCONJ
ijtc-1664	70	11	correlation	correlation	NOUN
ijtc-1664	70	12	.	.	PUNCT
ijtc-1664	71	1	the	the	DET
ijtc-1664	71	2	normality	normality	NOUN
ijtc-1664	71	3	test	test	NOUN
ijtc-1664	71	4	is	be	AUX
ijtc-1664	71	5	carried	carry	VERB
ijtc-1664	71	6	out	out	ADP
ijtc-1664	71	7	in	in	ADP
ijtc-1664	71	8	a	a	DET
ijtc-1664	71	9	study	study	NOUN
ijtc-1664	71	10	to	to	PART
ijtc-1664	71	11	ensure	ensure	VERB
ijtc-1664	71	12	the	the	DET
ijtc-1664	71	13	data	datum	NOUN
ijtc-1664	71	14	is	be	AUX
ijtc-1664	71	15	normally	normally	ADV
ijtc-1664	71	16	distributed	distribute	VERB
ijtc-1664	71	17	.	.	PUNCT
ijtc-1664	72	1	green	green	PROPN
ijtc-1664	72	2	(	(	PUNCT
ijtc-1664	72	3	2008	2008	NUM
ijtc-1664	72	4	)	)	PUNCT
ijtc-1664	72	5	claims	claim	VERB
ijtc-1664	72	6	that	that	SCONJ
ijtc-1664	72	7	the	the	DET
ijtc-1664	72	8	alternative	alternative	ADJ
ijtc-1664	72	9	hypothesis	hypothesis	NOUN
ijtc-1664	72	10	is	be	AUX
ijtc-1664	72	11	that	that	SCONJ
ijtc-1664	72	12	the	the	DET
ijtc-1664	72	13	data	datum	NOUN
ijtc-1664	72	14	are	be	AUX
ijtc-1664	72	15	not	not	PART
ijtc-1664	72	16	normally	normally	ADV
ijtc-1664	72	17	distributed	distribute	VERB
ijtc-1664	72	18	,	,	PUNCT
ijtc-1664	72	19	while	while	SCONJ
ijtc-1664	72	20	the	the	DET
ijtc-1664	72	21	null	null	ADJ
ijtc-1664	72	22	hypothesis	hypothesis	NOUN
ijtc-1664	72	23	is	be	AUX
ijtc-1664	72	24	that	that	SCONJ
ijtc-1664	72	25	the	the	DET
ijtc-1664	72	26	data	datum	NOUN
ijtc-1664	72	27	are	be	AUX
ijtc-1664	72	28	normally	normally	ADV
ijtc-1664	72	29	distributed	distribute	VERB
ijtc-1664	72	30	.	.	PUNCT
ijtc-1664	73	1	a	a	DET
ijtc-1664	73	2	p	p	NOUN
ijtc-1664	73	3	-	-	PUNCT
ijtc-1664	73	4	value	value	NOUN
ijtc-1664	73	5	of	of	ADP
ijtc-1664	73	6	more	more	ADJ
ijtc-1664	73	7	than	than	ADP
ijtc-1664	73	8	0.05	0.05	NUM
ijtc-1664	73	9	indicates	indicate	VERB
ijtc-1664	73	10	that	that	SCONJ
ijtc-1664	73	11	the	the	DET
ijtc-1664	73	12	data	datum	NOUN
ijtc-1664	73	13	are	be	AUX
ijtc-1664	73	14	normal	normal	ADJ
ijtc-1664	73	15	,	,	PUNCT
ijtc-1664	73	16	whereas	whereas	SCONJ
ijtc-1664	73	17	one	one	NUM
ijtc-1664	73	18	of	of	ADP
ijtc-1664	73	19	less	less	ADJ
ijtc-1664	73	20	than	than	ADP
ijtc-1664	73	21	0.05	0.05	NUM
ijtc-1664	73	22	indicates	indicate	VERB
ijtc-1664	73	23	that	that	SCONJ
ijtc-1664	73	24	they	they	PRON
ijtc-1664	73	25	are	be	AUX
ijtc-1664	73	26	not	not	PART
ijtc-1664	73	27	.	.	PUNCT
ijtc-1664	74	1	their	their	PRON
ijtc-1664	74	2	correlation	correlation	NOUN
ijtc-1664	74	3	indicates	indicate	VERB
ijtc-1664	74	4	the	the	DET
ijtc-1664	74	5	degree	degree	NOUN
ijtc-1664	74	6	or	or	CCONJ
ijtc-1664	74	7	strength	strength	NOUN
ijtc-1664	74	8	of	of	ADP
ijtc-1664	74	9	the	the	DET
ijtc-1664	74	10	relationship	relationship	NOUN
ijtc-1664	74	11	between	between	ADP
ijtc-1664	74	12	two	two	NUM
ijtc-1664	74	13	variables	variable	NOUN
ijtc-1664	74	14	.	.	PUNCT
ijtc-1664	75	1	it	it	PRON
ijtc-1664	75	2	ranges	range	VERB
ijtc-1664	75	3	from	from	ADP
ijtc-1664	75	4	0	0	NUM
ijtc-1664	75	5	to	to	ADP
ijtc-1664	75	6	1	1	NUM
ijtc-1664	75	7	.	.	PUNCT
ijtc-1664	76	1	according	accord	VERB
ijtc-1664	76	2	to	to	ADP
ijtc-1664	76	3	green	green	PROPN
ijtc-1664	76	4	(	(	PUNCT
ijtc-1664	76	5	2008	2008	NUM
ijtc-1664	76	6	)	)	PUNCT
ijtc-1664	76	7	,	,	PUNCT
ijtc-1664	76	8	data	datum	NOUN
ijtc-1664	76	9	is	be	AUX
ijtc-1664	76	10	multi	multi	ADJ
ijtc-1664	76	11	-	-	ADJ
ijtc-1664	76	12	collinear	collinear	ADJ
ijtc-1664	76	13	if	if	SCONJ
ijtc-1664	76	14	a	a	DET
ijtc-1664	76	15	pair	pair	NOUN
ijtc-1664	76	16	of	of	ADP
ijtc-1664	76	17	independent	independent	ADJ
ijtc-1664	76	18	variables	variable	NOUN
ijtc-1664	76	19	has	have	VERB
ijtc-1664	76	20	a	a	DET
ijtc-1664	76	21	correlation	correlation	NOUN
ijtc-1664	76	22	of	of	ADP
ijtc-1664	76	23	0.8	0.8	NUM
ijtc-1664	76	24	,	,	PUNCT
ijtc-1664	76	25	which	which	PRON
ijtc-1664	76	26	is	be	AUX
ijtc-1664	76	27	an	an	DET
ijtc-1664	76	28	r2	r2	NOUN
ijtc-1664	76	29	(	(	PUNCT
ijtc-1664	76	30	coefficient	coefficient	NOUN
ijtc-1664	76	31	of	of	ADP
ijtc-1664	76	32	determination	determination	NOUN
ijtc-1664	76	33	)	)	PUNCT
ijtc-1664	76	34	of	of	ADP
ijtc-1664	76	35	64	64	NUM
ijtc-1664	76	36	%	%	NOUN
ijtc-1664	76	37	.	.	PUNCT
ijtc-1664	77	1	in	in	ADP
ijtc-1664	77	2	this	this	DET
ijtc-1664	77	3	case	case	NOUN
ijtc-1664	77	4	,	,	PUNCT
ijtc-1664	77	5	the	the	DET
ijtc-1664	77	6	pair	pair	NOUN
ijtc-1664	77	7	is	be	AUX
ijtc-1664	77	8	strongly	strongly	ADV
ijtc-1664	77	9	associated	associate	VERB
ijtc-1664	77	10	.	.	PUNCT
ijtc-1664	78	1	the	the	DET
ijtc-1664	78	2	study	study	NOUN
ijtc-1664	78	3	collected	collect	VERB
ijtc-1664	78	4	published	publish	VERB
ijtc-1664	78	5	financial	financial	ADJ
ijtc-1664	78	6	information	information	NOUN
ijtc-1664	78	7	from	from	ADP
ijtc-1664	78	8	seven	seven	NUM
ijtc-1664	78	9	commercial	commercial	ADJ
ijtc-1664	78	10	banks	bank	NOUN
ijtc-1664	78	11	that	that	PRON
ijtc-1664	78	12	are	be	AUX
ijtc-1664	78	13	operational	operational	ADJ
ijtc-1664	78	14	between	between	ADP
ijtc-1664	78	15	2018	2018	NUM
ijtc-1664	78	16	and	and	CCONJ
ijtc-1664	78	17	2022	2022	NUM
ijtc-1664	78	18	;	;	PUNCT
ijtc-1664	78	19	the	the	DET
ijtc-1664	78	20	data	datum	NOUN
ijtc-1664	78	21	used	use	VERB
ijtc-1664	78	22	in	in	ADP
ijtc-1664	78	23	this	this	DET
ijtc-1664	78	24	study	study	NOUN
ijtc-1664	78	25	was	be	AUX
ijtc-1664	78	26	secondary	secondary	ADJ
ijtc-1664	78	27	data	datum	NOUN
ijtc-1664	78	28	,	,	PUNCT
ijtc-1664	78	29	which	which	PRON
ijtc-1664	78	30	was	be	AUX
ijtc-1664	78	31	collected	collect	VERB
ijtc-1664	78	32	from	from	ADP
ijtc-1664	78	33	a	a	DET
ijtc-1664	78	34	few	few	ADJ
ijtc-1664	78	35	sources	source	NOUN
ijtc-1664	78	36	such	such	ADJ
ijtc-1664	78	37	as	as	ADP
ijtc-1664	78	38	the	the	DET
ijtc-1664	78	39	nigerian	nigerian	ADJ
ijtc-1664	78	40	bureau	bureau	NOUN
ijtc-1664	78	41	of	of	ADP
ijtc-1664	78	42	statistics	statistic	NOUN
ijtc-1664	78	43	and	and	CCONJ
ijtc-1664	78	44	the	the	DET
ijtc-1664	78	45	central	central	ADJ
ijtc-1664	78	46	bank	bank	PROPN
ijtc-1664	78	47	of	of	ADP
ijtc-1664	78	48	nigeria	nigeria	PROPN
ijtc-1664	78	49	.	.	PUNCT
ijtc-1664	79	1	the	the	DET
ijtc-1664	79	2	data	datum	NOUN
ijtc-1664	79	3	was	be	AUX
ijtc-1664	79	4	collected	collect	VERB
ijtc-1664	79	5	for	for	ADP
ijtc-1664	79	6	five	five	NUM
ijtc-1664	79	7	years	year	NOUN
ijtc-1664	79	8	,	,	PUNCT
ijtc-1664	79	9	from	from	ADP
ijtc-1664	79	10	2018	2018	NUM
ijtc-1664	79	11	to	to	ADP
ijtc-1664	79	12	2022	2022	NUM
ijtc-1664	79	13	.	.	PUNCT
ijtc-1664	80	1	this	this	DET
ijtc-1664	80	2	period	period	NOUN
ijtc-1664	80	3	was	be	AUX
ijtc-1664	80	4	considered	consider	VERB
ijtc-1664	80	5	appropriate	appropriate	ADJ
ijtc-1664	80	6	for	for	ADP
ijtc-1664	80	7	this	this	DET
ijtc-1664	80	8	study	study	NOUN
ijtc-1664	80	9	because	because	SCONJ
ijtc-1664	80	10	of	of	ADP
ijtc-1664	80	11	the	the	DET
ijtc-1664	80	12	recent	recent	ADJ
ijtc-1664	80	13	factor	factor	NOUN
ijtc-1664	80	14	observed	observe	VERB
ijtc-1664	80	15	in	in	ADP
ijtc-1664	80	16	the	the	DET
ijtc-1664	80	17	data	datum	NOUN
ijtc-1664	80	18	collected	collect	VERB
ijtc-1664	80	19	.	.	PUNCT
ijtc-1664	81	1	result	result	NOUN
ijtc-1664	81	2	and	and	CCONJ
ijtc-1664	81	3	discussion	discussion	NOUN
ijtc-1664	81	4	table	table	NOUN
ijtc-1664	81	5	1	1	NUM
ijtc-1664	81	6	shows	show	VERB
ijtc-1664	81	7	the	the	DET
ijtc-1664	81	8	basic	basic	ADJ
ijtc-1664	81	9	statistics	statistic	NOUN
ijtc-1664	81	10	,	,	PUNCT
ijtc-1664	81	11	normality	normality	NOUN
ijtc-1664	81	12	tests	test	NOUN
ijtc-1664	81	13	,	,	PUNCT
ijtc-1664	81	14	and	and	CCONJ
ijtc-1664	81	15	correlation	correlation	NOUN
ijtc-1664	81	16	among	among	ADP
ijtc-1664	81	17	the	the	DET
ijtc-1664	81	18	variables	variable	NOUN
ijtc-1664	81	19	.	.	PUNCT
ijtc-1664	82	1	roa	roa	PROPN
ijtc-1664	82	2	had	have	VERB
ijtc-1664	82	3	a	a	DET
ijtc-1664	82	4	mean	mean	NOUN
ijtc-1664	82	5	of	of	ADP
ijtc-1664	82	6	1.6618	1.6618	NUM
ijtc-1664	82	7	and	and	CCONJ
ijtc-1664	82	8	a	a	DET
ijtc-1664	82	9	standard	standard	ADJ
ijtc-1664	82	10	deviation	deviation	NOUN
ijtc-1664	82	11	of	of	ADP
ijtc-1664	82	12	1.3842	1.3842	NUM
ijtc-1664	82	13	;	;	PUNCT
ijtc-1664	82	14	roe	roe	NOUN
ijtc-1664	82	15	had	have	VERB
ijtc-1664	82	16	a	a	DET
ijtc-1664	82	17	mean	mean	NOUN
ijtc-1664	82	18	of	of	ADP
ijtc-1664	82	19	18.0623	18.0623	NUM
ijtc-1664	82	20	standard	standard	ADJ
ijtc-1664	82	21	deviation	deviation	NOUN
ijtc-1664	82	22	of	of	ADP
ijtc-1664	82	23	15.5964	15.5964	NUM
ijtc-1664	82	24	;	;	PUNCT
ijtc-1664	82	25	nplr	nplr	NOUN
ijtc-1664	82	26	had	have	VERB
ijtc-1664	82	27	a	a	DET
ijtc-1664	82	28	mean	mean	NOUN
ijtc-1664	82	29	of	of	ADP
ijtc-1664	82	30	18.1660	18.1660	NUM
ijtc-1664	82	31	and	and	CCONJ
ijtc-1664	82	32	standard	standard	ADJ
ijtc-1664	82	33	deviation	deviation	NOUN
ijtc-1664	82	34	of	of	ADP
ijtc-1664	82	35	29.9200	29.9200	NUM
ijtc-1664	82	36	;	;	PUNCT
ijtc-1664	82	37	cir	cir	PROPN
ijtc-1664	82	38	had	have	VERB
ijtc-1664	82	39	a	a	DET
ijtc-1664	82	40	mean	mean	NOUN
ijtc-1664	82	41	of	of	ADP
ijtc-1664	82	42	57.0063	57.0063	NUM
ijtc-1664	82	43	and	and	CCONJ
ijtc-1664	82	44	standard	standard	ADJ
ijtc-1664	82	45	deviation	deviation	NOUN
ijtc-1664	82	46	of	of	ADP
ijtc-1664	82	47	20.3592	20.3592	NUM
ijtc-1664	82	48	,	,	PUNCT
ijtc-1664	82	49	car	car	NOUN
ijtc-1664	82	50	had	have	VERB
ijtc-1664	82	51	a	a	DET
ijtc-1664	82	52	mean	mean	NOUN
ijtc-1664	82	53	of	of	ADP
ijtc-1664	82	54	9.8763	9.8763	NUM
ijtc-1664	82	55	and	and	CCONJ
ijtc-1664	82	56	standard	standard	ADJ
ijtc-1664	82	57	deviation	deviation	NOUN
ijtc-1664	82	58	of	of	ADP
ijtc-1664	82	59	58.1762	58.1762	NUM
ijtc-1664	82	60	and	and	CCONJ
ijtc-1664	82	61	lqr	lqr	NOUN
ijtc-1664	82	62	had	have	VERB
ijtc-1664	82	63	a	a	DET
ijtc-1664	82	64	mean	mean	NOUN
ijtc-1664	82	65	of	of	ADP
ijtc-1664	82	66	53.9100	53.9100	NUM
ijtc-1664	82	67	and	and	CCONJ
ijtc-1664	82	68	standard	standard	ADJ
ijtc-1664	82	69	deviation	deviation	NOUN
ijtc-1664	82	70	of	of	ADP
ijtc-1664	82	71	22.97539	22.97539	NUM
ijtc-1664	82	72	.	.	PUNCT
ijtc-1664	83	1	the	the	DET
ijtc-1664	83	2	shapiro	shapiro	PROPN
ijtc-1664	83	3	-	-	PUNCT
ijtc-1664	83	4	wilk	wilk	PROPN
ijtc-1664	83	5	w	w	PROPN
ijtc-1664	83	6	normality	normality	NOUN
ijtc-1664	83	7	test	test	NOUN
ijtc-1664	83	8	shows	show	VERB
ijtc-1664	83	9	that	that	SCONJ
ijtc-1664	83	10	all	all	DET
ijtc-1664	83	11	the	the	DET
ijtc-1664	83	12	data	datum	NOUN
ijtc-1664	83	13	were	be	AUX
ijtc-1664	83	14	collected	collect	VERB
ijtc-1664	83	15	from	from	ADP
ijtc-1664	83	16	a	a	DET
ijtc-1664	83	17	normally	normally	ADV
ijtc-1664	83	18	distributed	distribute	VERB
ijtc-1664	83	19	population	population	NOUN
ijtc-1664	83	20	.	.	PUNCT
ijtc-1664	84	1	the	the	DET
ijtc-1664	84	2	result	result	NOUN
ijtc-1664	84	3	shows	show	VERB
ijtc-1664	84	4	that	that	SCONJ
ijtc-1664	84	5	the	the	DET
ijtc-1664	84	6	p	p	NOUN
ijtc-1664	84	7	-	-	PUNCT
ijtc-1664	84	8	value	value	NOUN
ijtc-1664	84	9	(	(	PUNCT
ijtc-1664	84	10	probability	probability	NOUN
ijtc-1664	84	11	value	value	NOUN
ijtc-1664	84	12	)	)	PUNCT
ijtc-1664	84	13	for	for	ADP
ijtc-1664	84	14	roe	roe	PROPN
ijtc-1664	84	15	,	,	PUNCT
ijtc-1664	84	16	roa	roa	PROPN
ijtc-1664	84	17	,	,	PUNCT
ijtc-1664	84	18	nplr	nplr	NOUN
ijtc-1664	84	19	,	,	PUNCT
ijtc-1664	84	20	cir	cir	NOUN
ijtc-1664	84	21	,	,	PUNCT
ijtc-1664	84	22	car	car	NOUN
ijtc-1664	84	23	,	,	PUNCT
ijtc-1664	84	24	and	and	CCONJ
ijtc-1664	84	25	lqr	lqr	PROPN
ijtc-1664	84	26	are	be	AUX
ijtc-1664	84	27	0.00001	0.00001	NUM
ijtc-1664	84	28	,	,	PUNCT
ijtc-1664	84	29	0.00059	0.00059	NUM
ijtc-1664	84	30	,	,	PUNCT
ijtc-1664	84	31	0.00000	0.00000	NUM
ijtc-1664	84	32	,	,	PUNCT
ijtc-1664	84	33	0.12313	0.12313	NUM
ijtc-1664	84	34	,	,	PUNCT
ijtc-1664	84	35	0.0000	0.0000	NUM
ijtc-1664	84	36	,	,	PUNCT
ijtc-1664	84	37	and	and	CCONJ
ijtc-1664	84	38	0.12862	0.12862	NUM
ijtc-1664	84	39	,	,	PUNCT
ijtc-1664	84	40	respectively	respectively	ADV
ijtc-1664	84	41	,	,	PUNCT
ijtc-1664	84	42	which	which	PRON
ijtc-1664	84	43	have	have	VERB
ijtc-1664	84	44	variables	variable	NOUN
ijtc-1664	84	45	that	that	PRON
ijtc-1664	84	46	are	be	AUX
ijtc-1664	84	47	far	far	ADV
ijtc-1664	84	48	less	less	ADJ
ijtc-1664	84	49	than	than	ADP
ijtc-1664	84	50	0.05	0.05	NUM
ijtc-1664	84	51	.	.	PUNCT
ijtc-1664	85	1	since	since	SCONJ
ijtc-1664	85	2	all	all	DET
ijtc-1664	85	3	the	the	DET
ijtc-1664	85	4	p	p	NOUN
ijtc-1664	85	5	-	-	PUNCT
ijtc-1664	85	6	values	value	NOUN
ijtc-1664	85	7	are	be	AUX
ijtc-1664	85	8	less	less	ADJ
ijtc-1664	85	9	than	than	ADP
ijtc-1664	85	10	the	the	DET
ijtc-1664	85	11	significance	significance	NOUN
ijtc-1664	85	12	level	level	NOUN
ijtc-1664	85	13	of	of	ADP
ijtc-1664	85	14	0.05	0.05	NUM
ijtc-1664	85	15	,	,	PUNCT
ijtc-1664	85	16	we	we	PRON
ijtc-1664	85	17	can	can	AUX
ijtc-1664	85	18	conclude	conclude	VERB
ijtc-1664	85	19	that	that	SCONJ
ijtc-1664	85	20	there	there	PRON
ijtc-1664	85	21	is	be	VERB
ijtc-1664	85	22	significant	significant	ADJ
ijtc-1664	85	23	evidence	evidence	NOUN
ijtc-1664	85	24	to	to	PART
ijtc-1664	85	25	reject	reject	VERB
ijtc-1664	85	26	the	the	DET
ijtc-1664	85	27	null	null	ADJ
ijtc-1664	85	28	hypothesis	hypothesis	NOUN
ijtc-1664	85	29	of	of	ADP
ijtc-1664	85	30	normality	normality	NOUN
ijtc-1664	85	31	for	for	ADP
ijtc-1664	85	32	all	all	DET
ijtc-1664	85	33	these	these	DET
ijtc-1664	85	34	variables	variable	NOUN
ijtc-1664	85	35	.	.	PUNCT
ijtc-1664	86	1	the	the	DET
ijtc-1664	86	2	correlation	correlation	NOUN
ijtc-1664	86	3	matrix	matrix	NOUN
ijtc-1664	86	4	indicates	indicate	VERB
ijtc-1664	86	5	some	some	DET
ijtc-1664	86	6	significant	significant	ADJ
ijtc-1664	86	7	relationships	relationship	NOUN
ijtc-1664	86	8	between	between	ADP
ijtc-1664	86	9	credit	credit	NOUN
ijtc-1664	86	10	risk	risk	NOUN
ijtc-1664	86	11	management	management	NOUN
ijtc-1664	86	12	practices	practice	NOUN
ijtc-1664	86	13	and	and	CCONJ
ijtc-1664	86	14	financial	financial	ADJ
ijtc-1664	86	15	performance	performance	NOUN
ijtc-1664	86	16	metrics	metric	NOUN
ijtc-1664	86	17	in	in	ADP
ijtc-1664	86	18	commercial	commercial	ADJ
ijtc-1664	86	19	banks	bank	NOUN
ijtc-1664	86	20	in	in	ADP
ijtc-1664	86	21	nigeria	nigeria	PROPN
ijtc-1664	86	22	.	.	PUNCT
ijtc-1664	87	1	notably	notably	ADV
ijtc-1664	87	2	,	,	PUNCT
ijtc-1664	87	3	there	there	PRON
ijtc-1664	87	4	is	be	VERB
ijtc-1664	87	5	a	a	DET
ijtc-1664	87	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1664	87	7	an	an	DET
ijtc-1664	87	8	empirical	empirical	ADJ
ijtc-1664	87	9	analysis	analysis	NOUN
ijtc-1664	87	10	of	of	ADP
ijtc-1664	87	11	the	the	DET
ijtc-1664	87	12	impact	impact	NOUN
ijtc-1664	87	13	of	of	ADP
ijtc-1664	87	14	credit	credit	NOUN
ijtc-1664	87	15	risk	risk	NOUN
ijtc-1664	87	16	management	management	NOUN
ijtc-1664	87	17	on	on	ADP
ijtc-1664	87	18	the	the	DET
ijtc-1664	87	19	financial	financial	ADJ
ijtc-1664	87	20	performance	performance	NOUN
ijtc-1664	87	21	of	of	ADP
ijtc-1664	87	22	commercial	commercial	ADJ
ijtc-1664	87	23	banks	bank	NOUN
ijtc-1664	87	24	in	in	ADP
ijtc-1664	87	25	nigeria	nigeria	PROPN
ijtc-1664	87	26	oyasor	oyasor	PROPN
ijtc-1664	87	27	834	834	NUM
ijtc-1664	87	28	|	|	ADV
ijtc-1664	87	29	ilomata	ilomata	PROPN
ijtc-1664	87	30	international	international	ADJ
ijtc-1664	87	31	journal	journal	NOUN
ijtc-1664	87	32	of	of	ADP
ijtc-1664	87	33	tax	tax	PROPN
ijtc-1664	87	34	&	&	CCONJ
ijtc-1664	87	35	accounting	account	VERB
ijtc-1664	87	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1664	87	37	strong	strong	ADJ
ijtc-1664	87	38	negative	negative	ADJ
ijtc-1664	87	39	correlation	correlation	NOUN
ijtc-1664	87	40	between	between	ADP
ijtc-1664	87	41	the	the	DET
ijtc-1664	87	42	capital	capital	NOUN
ijtc-1664	87	43	adequacy	adequacy	NOUN
ijtc-1664	87	44	ratio	ratio	NOUN
ijtc-1664	87	45	(	(	PUNCT
ijtc-1664	87	46	car	car	NOUN
ijtc-1664	87	47	)	)	PUNCT
ijtc-1664	87	48	and	and	CCONJ
ijtc-1664	87	49	the	the	DET
ijtc-1664	87	50	cost	cost	NOUN
ijtc-1664	87	51	-	-	PUNCT
ijtc-1664	87	52	to	to	ADP
ijtc-1664	87	53	-	-	PUNCT
ijtc-1664	87	54	income	income	NOUN
ijtc-1664	87	55	ratio	ratio	NOUN
ijtc-1664	87	56	(	(	PUNCT
ijtc-1664	87	57	cir	cir	NOUN
ijtc-1664	87	58	)	)	PUNCT
ijtc-1664	87	59	,	,	PUNCT
ijtc-1664	87	60	implying	imply	VERB
ijtc-1664	87	61	that	that	SCONJ
ijtc-1664	87	62	higher	high	ADJ
ijtc-1664	87	63	capital	capital	NOUN
ijtc-1664	87	64	adequacy	adequacy	NOUN
ijtc-1664	87	65	is	be	AUX
ijtc-1664	87	66	associated	associate	VERB
ijtc-1664	87	67	with	with	ADP
ijtc-1664	87	68	lower	low	ADJ
ijtc-1664	87	69	cost	cost	NOUN
ijtc-1664	87	70	-	-	PUNCT
ijtc-1664	87	71	to	to	ADP
ijtc-1664	87	72	-	-	PUNCT
ijtc-1664	87	73	income	income	NOUN
ijtc-1664	87	74	ratio	ratio	NOUN
ijtc-1664	87	75	,	,	PUNCT
ijtc-1664	87	76	which	which	PRON
ijtc-1664	87	77	suggests	suggest	VERB
ijtc-1664	87	78	effective	effective	ADJ
ijtc-1664	87	79	credit	credit	NOUN
ijtc-1664	87	80	risk	risk	NOUN
ijtc-1664	87	81	management	management	NOUN
ijtc-1664	87	82	practices	practice	NOUN
ijtc-1664	87	83	leading	lead	VERB
ijtc-1664	87	84	to	to	ADP
ijtc-1664	87	85	improved	improve	VERB
ijtc-1664	87	86	financial	financial	ADJ
ijtc-1664	87	87	efficiency	efficiency	NOUN
ijtc-1664	87	88	.	.	PUNCT
ijtc-1664	88	1	furthermore	furthermore	ADV
ijtc-1664	88	2	,	,	PUNCT
ijtc-1664	88	3	there	there	PRON
ijtc-1664	88	4	are	be	VERB
ijtc-1664	88	5	weak	weak	ADJ
ijtc-1664	88	6	to	to	PART
ijtc-1664	88	7	moderate	moderate	VERB
ijtc-1664	88	8	positive	positive	ADJ
ijtc-1664	88	9	correlations	correlation	NOUN
ijtc-1664	88	10	between	between	ADP
ijtc-1664	88	11	car	car	NOUN
ijtc-1664	88	12	and	and	CCONJ
ijtc-1664	88	13	roe	roe	NOUN
ijtc-1664	88	14	,	,	PUNCT
ijtc-1664	88	15	as	as	ADV
ijtc-1664	88	16	well	well	ADV
ijtc-1664	88	17	as	as	ADP
ijtc-1664	88	18	car	car	NOUN
ijtc-1664	88	19	and	and	CCONJ
ijtc-1664	88	20	roa	roa	NOUN
ijtc-1664	88	21	,	,	PUNCT
ijtc-1664	88	22	indicating	indicate	VERB
ijtc-1664	88	23	that	that	SCONJ
ijtc-1664	88	24	higher	high	ADJ
ijtc-1664	88	25	capital	capital	NOUN
ijtc-1664	88	26	adequacy	adequacy	NOUN
ijtc-1664	88	27	is	be	AUX
ijtc-1664	88	28	slightly	slightly	ADV
ijtc-1664	88	29	associated	associate	VERB
ijtc-1664	88	30	with	with	ADP
ijtc-1664	88	31	better	well	ADJ
ijtc-1664	88	32	return	return	NOUN
ijtc-1664	88	33	on	on	ADP
ijtc-1664	88	34	equity	equity	NOUN
ijtc-1664	88	35	and	and	CCONJ
ijtc-1664	88	36	return	return	VERB
ijtc-1664	88	37	on	on	ADP
ijtc-1664	88	38	assets	asset	NOUN
ijtc-1664	88	39	,	,	PUNCT
ijtc-1664	88	40	respectively	respectively	ADV
ijtc-1664	88	41	.	.	PUNCT
ijtc-1664	89	1	conversely	conversely	ADV
ijtc-1664	89	2	,	,	PUNCT
ijtc-1664	89	3	there	there	PRON
ijtc-1664	89	4	are	be	VERB
ijtc-1664	89	5	weak	weak	ADJ
ijtc-1664	89	6	negative	negative	ADJ
ijtc-1664	89	7	correlations	correlation	NOUN
ijtc-1664	89	8	between	between	ADP
ijtc-1664	89	9	roe	roe	NOUN
ijtc-1664	89	10	and	and	CCONJ
ijtc-1664	89	11	nplr	nplr	NOUN
ijtc-1664	89	12	,	,	PUNCT
ijtc-1664	89	13	as	as	ADV
ijtc-1664	89	14	well	well	ADV
ijtc-1664	89	15	as	as	ADP
ijtc-1664	89	16	roa	roa	NOUN
ijtc-1664	89	17	and	and	CCONJ
ijtc-1664	89	18	nplr	nplr	NOUN
ijtc-1664	89	19	,	,	PUNCT
ijtc-1664	89	20	suggesting	suggest	VERB
ijtc-1664	89	21	that	that	SCONJ
ijtc-1664	89	22	higher	high	ADJ
ijtc-1664	89	23	non	non	ADJ
ijtc-1664	89	24	-	-	ADJ
ijtc-1664	89	25	performing	performing	ADJ
ijtc-1664	89	26	loan	loan	NOUN
ijtc-1664	89	27	ratios	ratio	NOUN
ijtc-1664	89	28	are	be	AUX
ijtc-1664	89	29	associated	associate	VERB
ijtc-1664	89	30	with	with	ADP
ijtc-1664	89	31	lower	low	ADJ
ijtc-1664	89	32	return	return	NOUN
ijtc-1664	89	33	on	on	ADP
ijtc-1664	89	34	equity	equity	NOUN
ijtc-1664	89	35	and	and	CCONJ
ijtc-1664	89	36	return	return	VERB
ijtc-1664	89	37	on	on	ADP
ijtc-1664	89	38	assets	asset	NOUN
ijtc-1664	89	39	.	.	PUNCT
ijtc-1664	90	1	additionally	additionally	ADV
ijtc-1664	90	2	,	,	PUNCT
ijtc-1664	90	3	the	the	DET
ijtc-1664	90	4	correlation	correlation	NOUN
ijtc-1664	90	5	between	between	ADP
ijtc-1664	90	6	the	the	DET
ijtc-1664	90	7	loan	loan	NOUN
ijtc-1664	90	8	quality	quality	NOUN
ijtc-1664	90	9	ratio	ratio	NOUN
ijtc-1664	90	10	(	(	PUNCT
ijtc-1664	90	11	lqr	lqr	PROPN
ijtc-1664	90	12	)	)	PUNCT
ijtc-1664	90	13	and	and	CCONJ
ijtc-1664	90	14	other	other	ADJ
ijtc-1664	90	15	variables	variable	NOUN
ijtc-1664	90	16	is	be	AUX
ijtc-1664	90	17	generally	generally	ADV
ijtc-1664	90	18	weak	weak	ADJ
ijtc-1664	90	19	,	,	PUNCT
ijtc-1664	90	20	with	with	ADP
ijtc-1664	90	21	a	a	DET
ijtc-1664	90	22	weak	weak	ADJ
ijtc-1664	90	23	positive	positive	ADJ
ijtc-1664	90	24	correlation	correlation	NOUN
ijtc-1664	90	25	with	with	ADP
ijtc-1664	90	26	roa	roa	NOUN
ijtc-1664	90	27	and	and	CCONJ
ijtc-1664	90	28	a	a	DET
ijtc-1664	90	29	weak	weak	ADJ
ijtc-1664	90	30	negative	negative	ADJ
ijtc-1664	90	31	correlation	correlation	NOUN
ijtc-1664	90	32	with	with	ADP
ijtc-1664	90	33	cir	cir	NOUN
ijtc-1664	90	34	.	.	PUNCT
ijtc-1664	91	1	this	this	PRON
ijtc-1664	91	2	suggests	suggest	VERB
ijtc-1664	91	3	that	that	SCONJ
ijtc-1664	91	4	the	the	DET
ijtc-1664	91	5	impact	impact	NOUN
ijtc-1664	91	6	of	of	ADP
ijtc-1664	91	7	loan	loan	NOUN
ijtc-1664	91	8	quality	quality	NOUN
ijtc-1664	91	9	on	on	ADP
ijtc-1664	91	10	financial	financial	ADJ
ijtc-1664	91	11	performance	performance	NOUN
ijtc-1664	91	12	may	may	AUX
ijtc-1664	91	13	be	be	AUX
ijtc-1664	91	14	limited	limit	VERB
ijtc-1664	91	15	.	.	PUNCT
ijtc-1664	92	1	table	table	NOUN
ijtc-1664	92	2	1	1	NUM
ijtc-1664	92	3	.	.	PUNCT
ijtc-1664	92	4	descriptive	descriptive	ADJ
ijtc-1664	92	5	statistics	statistic	NOUN
ijtc-1664	92	6	basic	basic	ADJ
ijtc-1664	92	7	statistics	statistic	NOUN
ijtc-1664	92	8	normality	normality	NOUN
ijtc-1664	92	9	test	test	NOUN
ijtc-1664	92	10	variable	variable	NOUN
ijtc-1664	92	11	mean	mean	VERB
ijtc-1664	92	12	std	std	PROPN
ijtc-1664	92	13	.	.	PROPN
ijtc-1664	93	1	dev	dev	PROPN
ijtc-1664	93	2	.	.	PUNCT
ijtc-1664	94	1	min	min	PROPN
ijtc-1664	94	2	max	max	PROPN
ijtc-1664	94	3	z	z	PROPN
ijtc-1664	94	4	prob	prob	PROPN
ijtc-1664	94	5	>	>	PROPN
ijtc-1664	94	6	z	z	PROPN
ijtc-1664	94	7	roe	roe	PROPN
ijtc-1664	94	8	(	(	PUNCT
ijtc-1664	94	9	1	1	NUM
ijtc-1664	94	10	)	)	PUNCT
ijtc-1664	94	11	18.06	18.06	NUM
ijtc-1664	94	12	15.60	15.60	NUM
ijtc-1664	94	13	0.340	0.340	NUM
ijtc-1664	94	14	71.19	71.19	NUM
ijtc-1664	94	15	4.236	4.236	NUM
ijtc-1664	94	16	0.000	0.000	NUM
ijtc-1664	94	17	roa	roa	NOUN
ijtc-1664	94	18	(	(	PUNCT
ijtc-1664	94	19	2	2	NUM
ijtc-1664	94	20	)	)	PUNCT
ijtc-1664	94	21	1.662	1.662	NUM
ijtc-1664	94	22	1.384	1.384	NUM
ijtc-1664	94	23	0.146	0.146	NUM
ijtc-1664	94	24	5.617	5.617	NUM
ijtc-1664	94	25	3.244	3.244	NUM
ijtc-1664	94	26	0.001	0.001	NUM
ijtc-1664	94	27	nplr	nplr	NOUN
ijtc-1664	94	28	(	(	PUNCT
ijtc-1664	94	29	3	3	NUM
ijtc-1664	94	30	)	)	PUNCT
ijtc-1664	94	31	18.17	18.17	NUM
ijtc-1664	94	32	29.92	29.92	NUM
ijtc-1664	94	33	0.000	0.000	NUM
ijtc-1664	94	34	96.33	96.33	NUM
ijtc-1664	94	35	5.604	5.604	NUM
ijtc-1664	94	36	0.000	0.000	NUM
ijtc-1664	94	37	cir	cir	NOUN
ijtc-1664	94	38	(	(	PUNCT
ijtc-1664	94	39	4	4	NUM
ijtc-1664	94	40	)	)	PUNCT
ijtc-1664	94	41	57.01	57.01	NUM
ijtc-1664	94	42	20.36	20.36	NUM
ijtc-1664	94	43	0.690	0.690	NUM
ijtc-1664	94	44	99.33	99.33	NUM
ijtc-1664	94	45	1.159	1.159	NUM
ijtc-1664	94	46	0.123	0.123	NUM
ijtc-1664	94	47	car	car	NOUN
ijtc-1664	94	48	(	(	PUNCT
ijtc-1664	94	49	5	5	NUM
ijtc-1664	94	50	)	)	PUNCT
ijtc-1664	94	51	9.876	9.876	NUM
ijtc-1664	94	52	58.18	58.18	NUM
ijtc-1664	94	53	-201.6	-201.6	PROPN
ijtc-1664	94	54	198.6	198.6	NUM
ijtc-1664	94	55	5.730	5.730	NUM
ijtc-1664	94	56	0.000	0.000	NUM
ijtc-1664	94	57	lqr	lqr	NOUN
ijtc-1664	94	58	(	(	PUNCT
ijtc-1664	94	59	6	6	NUM
ijtc-1664	94	60	)	)	PUNCT
ijtc-1664	94	61	53.91	53.91	NUM
ijtc-1664	94	62	22.98	22.98	NUM
ijtc-1664	94	63	7.010	7.010	NUM
ijtc-1664	94	64	111.4	111.4	NUM
ijtc-1664	94	65	1.133	1.133	NUM
ijtc-1664	94	66	0.129	0.129	NUM
ijtc-1664	94	67	roe	roe	PROPN
ijtc-1664	94	68	roa	roa	PROPN
ijtc-1664	94	69	nplr	nplr	NOUN
ijtc-1664	94	70	cir	cir	NOUN
ijtc-1664	94	71	car	car	NOUN
ijtc-1664	94	72	lqr	lqr	PROPN
ijtc-1664	94	73	roe	roe	PROPN
ijtc-1664	94	74	1	1	NUM
ijtc-1664	94	75	roa	roa	NOUN
ijtc-1664	94	76	0.309	0.309	NUM
ijtc-1664	94	77	1	1	NUM
ijtc-1664	94	78	nplr	nplr	NOUN
ijtc-1664	94	79	-0.226	-0.226	SYM
ijtc-1664	94	80	-0.208	-0.208	X
ijtc-1664	94	81	1	1	NUM
ijtc-1664	94	82	cir	cir	NOUN
ijtc-1664	94	83	-0.195	-0.195	PUNCT
ijtc-1664	94	84	-0.499	-0.499	X
ijtc-1664	94	85	-0.120	-0.120	PROPN
ijtc-1664	94	86	1	1	NUM
ijtc-1664	94	87	car	car	NOUN
ijtc-1664	94	88	0.226	0.226	NUM
ijtc-1664	94	89	0.150	0.150	NUM
ijtc-1664	94	90	0.215	0.215	NUM
ijtc-1664	94	91	-0.675	-0.675	PUNCT
ijtc-1664	94	92	1	1	NUM
ijtc-1664	94	93	lqr	lqr	X
ijtc-1664	94	94	-0.186	-0.186	X
ijtc-1664	94	95	-0.229	-0.229	NUM
ijtc-1664	94	96	0.337	0.337	NUM
ijtc-1664	94	97	-0.149	-0.149	NUM
ijtc-1664	94	98	0.237	0.237	NUM
ijtc-1664	94	99	1	1	NUM
ijtc-1664	94	100	source	source	NOUN
ijtc-1664	94	101	:	:	PUNCT
ijtc-1664	94	102	author	author	NOUN
ijtc-1664	94	103	(	(	PUNCT
ijtc-1664	94	104	2024	2024	NUM
ijtc-1664	94	105	)	)	PUNCT
ijtc-1664	94	106	table	table	NOUN
ijtc-1664	94	107	2	2	NUM
ijtc-1664	94	108	provides	provide	VERB
ijtc-1664	94	109	the	the	DET
ijtc-1664	94	110	outcome	outcome	NOUN
ijtc-1664	94	111	of	of	ADP
ijtc-1664	94	112	the	the	DET
ijtc-1664	94	113	random	random	ADJ
ijtc-1664	94	114	effects	effect	NOUN
ijtc-1664	94	115	of	of	ADP
ijtc-1664	94	116	the	the	DET
ijtc-1664	94	117	gls	gls	ADJ
ijtc-1664	94	118	model	model	NOUN
ijtc-1664	94	119	on	on	ADP
ijtc-1664	94	120	the	the	DET
ijtc-1664	94	121	effect	effect	NOUN
ijtc-1664	94	122	of	of	ADP
ijtc-1664	94	123	credit	credit	NOUN
ijtc-1664	94	124	risk	risk	NOUN
ijtc-1664	94	125	management	management	NOUN
ijtc-1664	94	126	on	on	ADP
ijtc-1664	94	127	financial	financial	ADJ
ijtc-1664	94	128	performance	performance	NOUN
ijtc-1664	94	129	.	.	PUNCT
ijtc-1664	95	1	the	the	DET
ijtc-1664	95	2	r	r	NOUN
ijtc-1664	95	3	-	-	PUNCT
ijtc-1664	95	4	squared	square	VERB
ijtc-1664	95	5	indicates	indicate	VERB
ijtc-1664	95	6	that	that	SCONJ
ijtc-1664	95	7	a	a	DET
ijtc-1664	95	8	very	very	ADV
ijtc-1664	95	9	small	small	ADJ
ijtc-1664	95	10	proportion	proportion	NOUN
ijtc-1664	95	11	of	of	ADP
ijtc-1664	95	12	the	the	DET
ijtc-1664	95	13	variation	variation	NOUN
ijtc-1664	95	14	in	in	ADP
ijtc-1664	95	15	return	return	NOUN
ijtc-1664	95	16	on	on	ADP
ijtc-1664	95	17	equity	equity	NOUN
ijtc-1664	95	18	is	be	AUX
ijtc-1664	95	19	explained	explain	VERB
ijtc-1664	95	20	by	by	ADP
ijtc-1664	95	21	credit	credit	NOUN
ijtc-1664	95	22	risk	risk	NOUN
ijtc-1664	95	23	management	management	NOUN
ijtc-1664	95	24	practices	practice	NOUN
ijtc-1664	95	25	within	within	ADP
ijtc-1664	95	26	each	each	DET
ijtc-1664	95	27	bank	bank	NOUN
ijtc-1664	95	28	(	(	PUNCT
ijtc-1664	95	29	within	within	ADP
ijtc-1664	95	30	-	-	PUNCT
ijtc-1664	95	31	group	group	NOUN
ijtc-1664	95	32	r	r	NOUN
ijtc-1664	95	33	-	-	PUNCT
ijtc-1664	95	34	squared	square	VERB
ijtc-1664	95	35	=	=	PROPN
ijtc-1664	95	36	0.0064	0.0064	NUM
ijtc-1664	95	37	)	)	PUNCT
ijtc-1664	95	38	.	.	PUNCT
ijtc-1664	96	1	a	a	DET
ijtc-1664	96	2	larger	large	ADJ
ijtc-1664	96	3	portion	portion	NOUN
ijtc-1664	96	4	of	of	ADP
ijtc-1664	96	5	the	the	DET
ijtc-1664	96	6	variation	variation	NOUN
ijtc-1664	96	7	in	in	ADP
ijtc-1664	96	8	roe	roe	PROPN
ijtc-1664	96	9	is	be	AUX
ijtc-1664	96	10	attributed	attribute	VERB
ijtc-1664	96	11	to	to	ADP
ijtc-1664	96	12	the	the	DET
ijtc-1664	96	13	differences	difference	NOUN
ijtc-1664	96	14	between	between	ADP
ijtc-1664	96	15	banks	bank	NOUN
ijtc-1664	96	16	(	(	PUNCT
ijtc-1664	96	17	between	between	ADP
ijtc-1664	96	18	-	-	PUNCT
ijtc-1664	96	19	group	group	NOUN
ijtc-1664	96	20	r	r	NOUN
ijtc-1664	96	21	-	-	PUNCT
ijtc-1664	96	22	squared	square	VERB
ijtc-1664	96	23	=	=	NOUN
ijtc-1664	96	24	0.732	0.732	NUM
ijtc-1664	96	25	)	)	PUNCT
ijtc-1664	96	26	.	.	PUNCT
ijtc-1664	97	1	the	the	DET
ijtc-1664	97	2	overall	overall	ADJ
ijtc-1664	97	3	r	r	NOUN
ijtc-1664	97	4	-	-	PUNCT
ijtc-1664	97	5	squared	square	VERB
ijtc-1664	97	6	,	,	PUNCT
ijtc-1664	97	7	which	which	PRON
ijtc-1664	97	8	represents	represent	VERB
ijtc-1664	97	9	the	the	DET
ijtc-1664	97	10	overall	overall	ADJ
ijtc-1664	97	11	explanatory	explanatory	ADJ
ijtc-1664	97	12	power	power	NOUN
ijtc-1664	97	13	of	of	ADP
ijtc-1664	97	14	the	the	DET
ijtc-1664	97	15	model	model	NOUN
ijtc-1664	97	16	,	,	PUNCT
ijtc-1664	97	17	is	be	AUX
ijtc-1664	97	18	0.1609	0.1609	NUM
ijtc-1664	97	19	,	,	PUNCT
ijtc-1664	97	20	indicating	indicate	VERB
ijtc-1664	97	21	that	that	SCONJ
ijtc-1664	97	22	the	the	DET
ijtc-1664	97	23	independent	independent	ADJ
ijtc-1664	97	24	variables	variable	NOUN
ijtc-1664	97	25	explain	explain	VERB
ijtc-1664	97	26	a	a	DET
ijtc-1664	97	27	16.09	16.09	NUM
ijtc-1664	97	28	%	%	NOUN
ijtc-1664	97	29	variation	variation	NOUN
ijtc-1664	97	30	in	in	ADP
ijtc-1664	97	31	roe	roe	NOUN
ijtc-1664	97	32	.	.	PUNCT
ijtc-1664	98	1	the	the	DET
ijtc-1664	98	2	wald	wald	PROPN
ijtc-1664	98	3	chi	chi	PROPN
ijtc-1664	98	4	-	-	PUNCT
ijtc-1664	98	5	squared	square	VERB
ijtc-1664	98	6	test	test	NOUN
ijtc-1664	98	7	with	with	ADP
ijtc-1664	98	8	4	4	NUM
ijtc-1664	98	9	degrees	degree	NOUN
ijtc-1664	98	10	of	of	ADP
ijtc-1664	98	11	freedom	freedom	NOUN
ijtc-1664	98	12	has	have	VERB
ijtc-1664	98	13	a	a	DET
ijtc-1664	98	14	value	value	NOUN
ijtc-1664	98	15	of	of	ADP
ijtc-1664	98	16	5.75	5.75	NUM
ijtc-1664	98	17	,	,	PUNCT
ijtc-1664	98	18	and	and	CCONJ
ijtc-1664	98	19	the	the	DET
ijtc-1664	98	20	associated	associated	ADJ
ijtc-1664	98	21	p	p	NOUN
ijtc-1664	98	22	-	-	PUNCT
ijtc-1664	98	23	value	value	NOUN
ijtc-1664	98	24	is	be	AUX
ijtc-1664	98	25	0.2184	0.2184	NUM
ijtc-1664	98	26	.	.	PUNCT
ijtc-1664	99	1	the	the	DET
ijtc-1664	99	2	p	p	NOUN
ijtc-1664	99	3	-	-	PUNCT
ijtc-1664	99	4	value	value	NOUN
ijtc-1664	99	5	is	be	AUX
ijtc-1664	99	6	greater	great	ADJ
ijtc-1664	99	7	than	than	ADP
ijtc-1664	99	8	0.05	0.05	NUM
ijtc-1664	99	9	,	,	PUNCT
ijtc-1664	99	10	indicating	indicate	VERB
ijtc-1664	99	11	that	that	SCONJ
ijtc-1664	99	12	the	the	DET
ijtc-1664	99	13	model	model	NOUN
ijtc-1664	99	14	is	be	AUX
ijtc-1664	99	15	insignificant	insignificant	ADJ
ijtc-1664	99	16	at	at	ADP
ijtc-1664	99	17	the	the	DET
ijtc-1664	99	18	5	5	NUM
ijtc-1664	99	19	%	%	NOUN
ijtc-1664	99	20	level	level	NOUN
ijtc-1664	99	21	.	.	PUNCT
ijtc-1664	100	1	this	this	PRON
ijtc-1664	100	2	means	mean	VERB
ijtc-1664	100	3	that	that	SCONJ
ijtc-1664	100	4	the	the	DET
ijtc-1664	100	5	independent	independent	ADJ
ijtc-1664	100	6	variables	variable	NOUN
ijtc-1664	100	7	combined	combine	VERB
ijtc-1664	100	8	do	do	AUX
ijtc-1664	100	9	not	not	PART
ijtc-1664	100	10	significantly	significantly	ADV
ijtc-1664	100	11	affect	affect	VERB
ijtc-1664	100	12	the	the	DET
ijtc-1664	100	13	dependent	dependent	ADJ
ijtc-1664	100	14	variable	variable	NOUN
ijtc-1664	100	15	(	(	PUNCT
ijtc-1664	100	16	roe	roe	NOUN
ijtc-1664	100	17	)	)	PUNCT
ijtc-1664	100	18	in	in	ADP
ijtc-1664	100	19	the	the	DET
ijtc-1664	100	20	context	context	NOUN
ijtc-1664	100	21	of	of	ADP
ijtc-1664	100	22	this	this	DET
ijtc-1664	100	23	model	model	NOUN
ijtc-1664	100	24	.	.	PUNCT
ijtc-1664	101	1	only	only	ADV
ijtc-1664	101	2	the	the	DET
ijtc-1664	101	3	constant	constant	ADJ
ijtc-1664	101	4	term	term	NOUN
ijtc-1664	101	5	is	be	AUX
ijtc-1664	101	6	significant	significant	ADJ
ijtc-1664	101	7	with	with	ADP
ijtc-1664	101	8	a	a	DET
ijtc-1664	101	9	p	p	NOUN
ijtc-1664	101	10	-	-	PUNCT
ijtc-1664	101	11	value	value	NOUN
ijtc-1664	101	12	of	of	ADP
ijtc-1664	101	13	0.018	0.018	NUM
ijtc-1664	101	14	.	.	PUNCT
ijtc-1664	102	1	this	this	PRON
ijtc-1664	102	2	suggests	suggest	VERB
ijtc-1664	102	3	that	that	SCONJ
ijtc-1664	102	4	the	the	DET
ijtc-1664	102	5	intercept	intercept	NOUN
ijtc-1664	102	6	significantly	significantly	ADV
ijtc-1664	102	7	impacts	impact	VERB
ijtc-1664	102	8	roe	roe	NOUN
ijtc-1664	102	9	,	,	PUNCT
ijtc-1664	102	10	while	while	SCONJ
ijtc-1664	102	11	the	the	DET
ijtc-1664	102	12	others	other	NOUN
ijtc-1664	102	13	,	,	PUNCT
ijtc-1664	102	14	including	include	VERB
ijtc-1664	102	15	nplr	nplr	NOUN
ijtc-1664	102	16	,	,	PUNCT
ijtc-1664	102	17	cir	cir	NOUN
ijtc-1664	102	18	,	,	PUNCT
ijtc-1664	102	19	car	car	NOUN
ijtc-1664	102	20	,	,	PUNCT
ijtc-1664	102	21	and	and	CCONJ
ijtc-1664	102	22	lqr	lqr	PROPN
ijtc-1664	102	23	,	,	PUNCT
ijtc-1664	102	24	do	do	AUX
ijtc-1664	102	25	not	not	PART
ijtc-1664	102	26	show	show	VERB
ijtc-1664	102	27	statistically	statistically	ADV
ijtc-1664	102	28	significant	significant	ADJ
ijtc-1664	102	29	relationships	relationship	NOUN
ijtc-1664	102	30	with	with	ADP
ijtc-1664	102	31	roe	roe	NOUN
ijtc-1664	102	32	.	.	PUNCT
ijtc-1664	103	1	the	the	DET
ijtc-1664	103	2	outcome	outcome	NOUN
ijtc-1664	103	3	does	do	AUX
ijtc-1664	103	4	not	not	PART
ijtc-1664	103	5	establish	establish	VERB
ijtc-1664	103	6	how	how	SCONJ
ijtc-1664	103	7	credit	credit	NOUN
ijtc-1664	103	8	risk	risk	NOUN
ijtc-1664	103	9	management	management	NOUN
ijtc-1664	103	10	influences	influence	VERB
ijtc-1664	103	11	the	the	DET
ijtc-1664	103	12	financial	financial	ADJ
ijtc-1664	103	13	performance	performance	NOUN
ijtc-1664	103	14	of	of	ADP
ijtc-1664	103	15	commercial	commercial	ADJ
ijtc-1664	103	16	banks	bank	NOUN
ijtc-1664	103	17	in	in	ADP
ijtc-1664	103	18	nigeria	nigeria	PROPN
ijtc-1664	103	19	,	,	PUNCT
ijtc-1664	103	20	as	as	ADP
ijtc-1664	103	21	the	the	DET
ijtc-1664	103	22	model	model	NOUN
ijtc-1664	103	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1664	103	24	an	an	DET
ijtc-1664	103	25	empirical	empirical	ADJ
ijtc-1664	103	26	analysis	analysis	NOUN
ijtc-1664	103	27	of	of	ADP
ijtc-1664	103	28	the	the	DET
ijtc-1664	103	29	impact	impact	NOUN
ijtc-1664	103	30	of	of	ADP
ijtc-1664	103	31	credit	credit	NOUN
ijtc-1664	103	32	risk	risk	NOUN
ijtc-1664	103	33	management	management	NOUN
ijtc-1664	103	34	on	on	ADP
ijtc-1664	103	35	the	the	DET
ijtc-1664	103	36	financial	financial	ADJ
ijtc-1664	103	37	performance	performance	NOUN
ijtc-1664	103	38	of	of	ADP
ijtc-1664	103	39	commercial	commercial	ADJ
ijtc-1664	103	40	banks	bank	NOUN
ijtc-1664	103	41	in	in	ADP
ijtc-1664	103	42	nigeria	nigeria	PROPN
ijtc-1664	103	43	oyasor	oyasor	PROPN
ijtc-1664	103	44	835	835	NUM
ijtc-1664	103	45	|	|	ADV
ijtc-1664	103	46	ilomata	ilomata	PROPN
ijtc-1664	103	47	international	international	ADJ
ijtc-1664	103	48	journal	journal	NOUN
ijtc-1664	103	49	of	of	ADP
ijtc-1664	103	50	tax	tax	PROPN
ijtc-1664	103	51	&	&	CCONJ
ijtc-1664	103	52	accounting	accounting	PROPN
ijtc-1664	103	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	103	54	is	be	AUX
ijtc-1664	103	55	not	not	PART
ijtc-1664	103	56	statistically	statistically	ADV
ijtc-1664	103	57	significant	significant	ADJ
ijtc-1664	103	58	,	,	PUNCT
ijtc-1664	103	59	and	and	CCONJ
ijtc-1664	103	60	the	the	DET
ijtc-1664	103	61	coefficients	coefficient	NOUN
ijtc-1664	103	62	for	for	ADP
ijtc-1664	103	63	the	the	DET
ijtc-1664	103	64	independent	independent	ADJ
ijtc-1664	103	65	variables	variable	NOUN
ijtc-1664	103	66	are	be	AUX
ijtc-1664	103	67	not	not	PART
ijtc-1664	103	68	statistically	statistically	ADV
ijtc-1664	103	69	significant	significant	ADJ
ijtc-1664	103	70	.	.	PUNCT
ijtc-1664	104	1	the	the	DET
ijtc-1664	104	2	regression	regression	NOUN
ijtc-1664	104	3	analysis	analysis	NOUN
ijtc-1664	104	4	results	result	NOUN
ijtc-1664	104	5	indicate	indicate	VERB
ijtc-1664	104	6	no	no	DET
ijtc-1664	104	7	significant	significant	ADJ
ijtc-1664	104	8	relationship	relationship	NOUN
ijtc-1664	104	9	between	between	ADP
ijtc-1664	104	10	credit	credit	NOUN
ijtc-1664	104	11	risk	risk	NOUN
ijtc-1664	104	12	management	management	NOUN
ijtc-1664	104	13	practices	practice	NOUN
ijtc-1664	104	14	and	and	CCONJ
ijtc-1664	104	15	financial	financial	ADJ
ijtc-1664	104	16	performance	performance	NOUN
ijtc-1664	104	17	,	,	PUNCT
ijtc-1664	104	18	as	as	SCONJ
ijtc-1664	104	19	indicated	indicate	VERB
ijtc-1664	104	20	by	by	ADP
ijtc-1664	104	21	the	the	DET
ijtc-1664	104	22	non	non	ADJ
ijtc-1664	104	23	-	-	ADJ
ijtc-1664	104	24	significant	significant	ADJ
ijtc-1664	104	25	coefficients	coefficient	NOUN
ijtc-1664	104	26	and	and	CCONJ
ijtc-1664	104	27	p	p	NOUN
ijtc-1664	104	28	-	-	PUNCT
ijtc-1664	104	29	values	value	NOUN
ijtc-1664	104	30	.	.	PUNCT
ijtc-1664	105	1	the	the	DET
ijtc-1664	105	2	analysis	analysis	NOUN
ijtc-1664	105	3	does	do	AUX
ijtc-1664	105	4	not	not	PART
ijtc-1664	105	5	identify	identify	VERB
ijtc-1664	105	6	specific	specific	ADJ
ijtc-1664	105	7	credit	credit	NOUN
ijtc-1664	105	8	risk	risk	NOUN
ijtc-1664	105	9	management	management	NOUN
ijtc-1664	105	10	practices	practice	NOUN
ijtc-1664	105	11	that	that	PRON
ijtc-1664	105	12	are	be	AUX
ijtc-1664	105	13	most	most	ADV
ijtc-1664	105	14	effective	effective	ADJ
ijtc-1664	105	15	in	in	ADP
ijtc-1664	105	16	improving	improve	VERB
ijtc-1664	105	17	the	the	DET
ijtc-1664	105	18	financial	financial	ADJ
ijtc-1664	105	19	performance	performance	NOUN
ijtc-1664	105	20	of	of	ADP
ijtc-1664	105	21	commercial	commercial	ADJ
ijtc-1664	105	22	banks	bank	NOUN
ijtc-1664	105	23	in	in	ADP
ijtc-1664	105	24	nigeria	nigeria	PROPN
ijtc-1664	105	25	,	,	PUNCT
ijtc-1664	105	26	as	as	SCONJ
ijtc-1664	105	27	none	none	NOUN
ijtc-1664	105	28	of	of	ADP
ijtc-1664	105	29	the	the	DET
ijtc-1664	105	30	independent	independent	ADJ
ijtc-1664	105	31	variables	variable	NOUN
ijtc-1664	105	32	showed	show	VERB
ijtc-1664	105	33	statistically	statistically	ADV
ijtc-1664	105	34	significant	significant	ADJ
ijtc-1664	105	35	relationships	relationship	NOUN
ijtc-1664	105	36	with	with	ADP
ijtc-1664	105	37	roe	roe	PROPN
ijtc-1664	105	38	.	.	PUNCT
ijtc-1664	106	1	mohamed	mohamed	PROPN
ijtc-1664	106	2	and	and	CCONJ
ijtc-1664	106	3	onyiego	onyiego	ADJ
ijtc-1664	106	4	(	(	PUNCT
ijtc-1664	106	5	2018	2018	NUM
ijtc-1664	106	6	)	)	PUNCT
ijtc-1664	106	7	found	find	VERB
ijtc-1664	106	8	that	that	SCONJ
ijtc-1664	106	9	operational	operational	ADJ
ijtc-1664	106	10	risk	risk	NOUN
ijtc-1664	106	11	is	be	AUX
ijtc-1664	106	12	the	the	DET
ijtc-1664	106	13	most	most	ADV
ijtc-1664	106	14	significant	significant	ADJ
ijtc-1664	106	15	factor	factor	NOUN
ijtc-1664	106	16	influencing	influence	VERB
ijtc-1664	106	17	kenyan	kenyan	ADJ
ijtc-1664	106	18	commercial	commercial	ADJ
ijtc-1664	106	19	banks	bank	NOUN
ijtc-1664	106	20	'	'	PART
ijtc-1664	106	21	performance	performance	NOUN
ijtc-1664	106	22	.	.	PUNCT
ijtc-1664	107	1	noman	noman	PROPN
ijtc-1664	107	2	et	et	PROPN
ijtc-1664	107	3	al	al	PROPN
ijtc-1664	107	4	.	.	PROPN
ijtc-1664	108	1	(	(	PUNCT
ijtc-1664	108	2	2015	2015	NUM
ijtc-1664	108	3	)	)	PUNCT
ijtc-1664	108	4	found	find	VERB
ijtc-1664	108	5	a	a	DET
ijtc-1664	108	6	negative	negative	ADJ
ijtc-1664	108	7	and	and	CCONJ
ijtc-1664	108	8	significant	significant	ADJ
ijtc-1664	108	9	link	link	NOUN
ijtc-1664	108	10	between	between	ADP
ijtc-1664	108	11	all	all	DET
ijtc-1664	108	12	profitability	profitability	NOUN
ijtc-1664	108	13	indicators	indicator	NOUN
ijtc-1664	108	14	and	and	CCONJ
ijtc-1664	108	15	the	the	DET
ijtc-1664	108	16	ratios	ratio	NOUN
ijtc-1664	108	17	of	of	ADP
ijtc-1664	108	18	loan	loan	NOUN
ijtc-1664	108	19	loss	loss	NOUN
ijtc-1664	108	20	reserve	reserve	NOUN
ijtc-1664	108	21	to	to	ADP
ijtc-1664	108	22	gross	gross	ADJ
ijtc-1664	108	23	loan	loan	NOUN
ijtc-1664	108	24	and	and	CCONJ
ijtc-1664	108	25	nonperforming	nonperforme	VERB
ijtc-1664	108	26	loan	loan	NOUN
ijtc-1664	108	27	to	to	ADP
ijtc-1664	108	28	gross	gross	ADJ
ijtc-1664	108	29	loan	loan	NOUN
ijtc-1664	108	30	.	.	PUNCT
ijtc-1664	109	1	similarly	similarly	ADV
ijtc-1664	109	2	,	,	PUNCT
ijtc-1664	109	3	a	a	DET
ijtc-1664	109	4	substantial	substantial	ADJ
ijtc-1664	109	5	and	and	CCONJ
ijtc-1664	109	6	negative	negative	ADJ
ijtc-1664	109	7	correlation	correlation	NOUN
ijtc-1664	109	8	existed	exist	VERB
ijtc-1664	109	9	between	between	ADP
ijtc-1664	109	10	return	return	NOUN
ijtc-1664	109	11	on	on	ADP
ijtc-1664	109	12	average	average	ADJ
ijtc-1664	109	13	equity	equity	NOUN
ijtc-1664	109	14	and	and	CCONJ
ijtc-1664	109	15	capital	capital	NOUN
ijtc-1664	109	16	adequacy	adequacy	NOUN
ijtc-1664	109	17	.	.	PUNCT
ijtc-1664	110	1	abiola	abiola	PROPN
ijtc-1664	110	2	and	and	CCONJ
ijtc-1664	110	3	olausi	olausi	ADP
ijtc-1664	110	4	(	(	PUNCT
ijtc-1664	110	5	2014	2014	NUM
ijtc-1664	110	6	)	)	PUNCT
ijtc-1664	110	7	found	find	VERB
ijtc-1664	110	8	that	that	SCONJ
ijtc-1664	110	9	credit	credit	NOUN
ijtc-1664	110	10	risk	risk	NOUN
ijtc-1664	110	11	management	management	NOUN
ijtc-1664	110	12	significantly	significantly	ADV
ijtc-1664	110	13	affects	affect	VERB
ijtc-1664	110	14	nigerian	nigerian	ADJ
ijtc-1664	110	15	banks	bank	NOUN
ijtc-1664	110	16	'	'	PART
ijtc-1664	110	17	performance	performance	NOUN
ijtc-1664	110	18	.	.	PUNCT
ijtc-1664	111	1	the	the	DET
ijtc-1664	111	2	results	result	NOUN
ijtc-1664	111	3	also	also	ADV
ijtc-1664	111	4	demonstrate	demonstrate	VERB
ijtc-1664	111	5	that	that	SCONJ
ijtc-1664	111	6	the	the	DET
ijtc-1664	111	7	sampled	sample	VERB
ijtc-1664	111	8	group	group	NOUN
ijtc-1664	111	9	has	have	VERB
ijtc-1664	111	10	inadequate	inadequate	ADJ
ijtc-1664	111	11	credit	credit	NOUN
ijtc-1664	111	12	risk	risk	NOUN
ijtc-1664	111	13	management	management	NOUN
ijtc-1664	111	14	procedures	procedure	NOUN
ijtc-1664	111	15	,	,	PUNCT
ijtc-1664	111	16	accounting	account	VERB
ijtc-1664	111	17	for	for	ADP
ijtc-1664	111	18	the	the	DET
ijtc-1664	111	19	large	large	ADJ
ijtc-1664	111	20	percentage	percentage	NOUN
ijtc-1664	111	21	of	of	ADP
ijtc-1664	111	22	non	non	ADJ
ijtc-1664	111	23	-	-	ADJ
ijtc-1664	111	24	performing	performing	ADJ
ijtc-1664	111	25	loans	loan	NOUN
ijtc-1664	111	26	in	in	ADP
ijtc-1664	111	27	their	their	PRON
ijtc-1664	111	28	portfolios	portfolio	NOUN
ijtc-1664	111	29	.	.	PUNCT
ijtc-1664	112	1	singh	singh	PROPN
ijtc-1664	112	2	(	(	PUNCT
ijtc-1664	112	3	2015	2015	NUM
ijtc-1664	112	4	)	)	PUNCT
ijtc-1664	112	5	found	find	VERB
ijtc-1664	112	6	a	a	DET
ijtc-1664	112	7	substantial	substantial	ADJ
ijtc-1664	112	8	correlation	correlation	NOUN
ijtc-1664	112	9	between	between	ADP
ijtc-1664	112	10	credit	credit	NOUN
ijtc-1664	112	11	risk	risk	NOUN
ijtc-1664	112	12	management	management	NOUN
ijtc-1664	112	13	and	and	CCONJ
ijtc-1664	112	14	bank	bank	NOUN
ijtc-1664	112	15	performance	performance	NOUN
ijtc-1664	112	16	.	.	PUNCT
ijtc-1664	113	1	the	the	DET
ijtc-1664	113	2	study	study	NOUN
ijtc-1664	113	3	discovered	discover	VERB
ijtc-1664	113	4	that	that	SCONJ
ijtc-1664	113	5	banks	bank	NOUN
ijtc-1664	113	6	with	with	ADP
ijtc-1664	113	7	larger	large	ADJ
ijtc-1664	113	8	profit	profit	NOUN
ijtc-1664	113	9	potentials	potential	NOUN
ijtc-1664	113	10	performed	perform	VERB
ijtc-1664	113	11	better	well	ADV
ijtc-1664	113	12	as	as	ADP
ijtc-1664	113	13	commercial	commercial	ADJ
ijtc-1664	113	14	banks	bank	NOUN
ijtc-1664	113	15	in	in	ADP
ijtc-1664	113	16	india	india	PROPN
ijtc-1664	113	17	.	.	PUNCT
ijtc-1664	114	1	they	they	PRON
ijtc-1664	114	2	show	show	VERB
ijtc-1664	114	3	a	a	DET
ijtc-1664	114	4	direct	direct	ADJ
ijtc-1664	114	5	but	but	CCONJ
ijtc-1664	114	6	unfavorable	unfavorable	ADJ
ijtc-1664	114	7	relationship	relationship	NOUN
ijtc-1664	114	8	between	between	ADP
ijtc-1664	114	9	the	the	DET
ijtc-1664	114	10	ratio	ratio	NOUN
ijtc-1664	114	11	of	of	ADP
ijtc-1664	114	12	non	non	ADJ
ijtc-1664	114	13	-	-	ADJ
ijtc-1664	114	14	performing	perform	VERB
ijtc-1664	114	15	assets	asset	NOUN
ijtc-1664	114	16	and	and	CCONJ
ijtc-1664	114	17	return	return	VERB
ijtc-1664	114	18	on	on	ADP
ijtc-1664	114	19	asset	asset	NOUN
ijtc-1664	114	20	.	.	PUNCT
ijtc-1664	115	1	the	the	DET
ijtc-1664	115	2	provided	provide	VERB
ijtc-1664	115	3	analysis	analysis	NOUN
ijtc-1664	115	4	presents	present	VERB
ijtc-1664	115	5	a	a	DET
ijtc-1664	115	6	random	random	ADJ
ijtc-1664	115	7	-	-	PUNCT
ijtc-1664	115	8	effects	effect	NOUN
ijtc-1664	115	9	gls	gl	VERB
ijtc-1664	115	10	regression	regression	NOUN
ijtc-1664	115	11	to	to	PART
ijtc-1664	115	12	investigate	investigate	VERB
ijtc-1664	115	13	the	the	DET
ijtc-1664	115	14	effect	effect	NOUN
ijtc-1664	115	15	of	of	ADP
ijtc-1664	115	16	credit	credit	NOUN
ijtc-1664	115	17	risk	risk	NOUN
ijtc-1664	115	18	management	management	NOUN
ijtc-1664	115	19	on	on	ADP
ijtc-1664	115	20	the	the	DET
ijtc-1664	115	21	financial	financial	ADJ
ijtc-1664	115	22	performance	performance	NOUN
ijtc-1664	115	23	of	of	ADP
ijtc-1664	115	24	nigerian	nigerian	ADJ
ijtc-1664	115	25	banks	bank	NOUN
ijtc-1664	115	26	.	.	PUNCT
ijtc-1664	116	1	the	the	DET
ijtc-1664	116	2	r	r	NOUN
ijtc-1664	116	3	-	-	PUNCT
ijtc-1664	116	4	squared	square	VERB
ijtc-1664	116	5	values	value	NOUN
ijtc-1664	116	6	indicate	indicate	VERB
ijtc-1664	116	7	that	that	SCONJ
ijtc-1664	116	8	only	only	ADV
ijtc-1664	116	9	a	a	DET
ijtc-1664	116	10	small	small	ADJ
ijtc-1664	116	11	proportion	proportion	NOUN
ijtc-1664	116	12	of	of	ADP
ijtc-1664	116	13	the	the	DET
ijtc-1664	116	14	variation	variation	NOUN
ijtc-1664	116	15	in	in	ADP
ijtc-1664	116	16	the	the	DET
ijtc-1664	116	17	dependent	dependent	ADJ
ijtc-1664	116	18	variable	variable	NOUN
ijtc-1664	116	19	,	,	PUNCT
ijtc-1664	116	20	return	return	VERB
ijtc-1664	116	21	on	on	ADP
ijtc-1664	116	22	assets	asset	NOUN
ijtc-1664	116	23	(	(	PUNCT
ijtc-1664	116	24	roa	roa	NOUN
ijtc-1664	116	25	)	)	PUNCT
ijtc-1664	116	26	,	,	PUNCT
ijtc-1664	116	27	is	be	AUX
ijtc-1664	116	28	explained	explain	VERB
ijtc-1664	116	29	by	by	ADP
ijtc-1664	116	30	the	the	DET
ijtc-1664	116	31	independent	independent	ADJ
ijtc-1664	116	32	variables	variable	NOUN
ijtc-1664	116	33	(	(	PUNCT
ijtc-1664	116	34	credit	credit	NOUN
ijtc-1664	116	35	risk	risk	NOUN
ijtc-1664	116	36	management	management	NOUN
ijtc-1664	116	37	practices	practice	NOUN
ijtc-1664	116	38	)	)	PUNCT
ijtc-1664	116	39	within	within	ADP
ijtc-1664	116	40	each	each	DET
ijtc-1664	116	41	group	group	NOUN
ijtc-1664	116	42	(	(	PUNCT
ijtc-1664	116	43	individual	individual	ADJ
ijtc-1664	116	44	banks	bank	NOUN
ijtc-1664	116	45	)	)	PUNCT
ijtc-1664	116	46	.	.	PUNCT
ijtc-1664	117	1	the	the	DET
ijtc-1664	117	2	overall	overall	ADJ
ijtc-1664	117	3	r	r	NOUN
ijtc-1664	117	4	-	-	PUNCT
ijtc-1664	117	5	squared	squared	ADJ
ijtc-1664	117	6	suggests	suggest	VERB
ijtc-1664	117	7	that	that	SCONJ
ijtc-1664	117	8	the	the	DET
ijtc-1664	117	9	model	model	NOUN
ijtc-1664	117	10	can	can	AUX
ijtc-1664	117	11	explain	explain	VERB
ijtc-1664	117	12	around	around	ADP
ijtc-1664	117	13	32.68	32.68	NUM
ijtc-1664	117	14	%	%	NOUN
ijtc-1664	117	15	of	of	ADP
ijtc-1664	117	16	variation	variation	NOUN
ijtc-1664	117	17	in	in	ADP
ijtc-1664	117	18	roa	roa	PROPN
ijtc-1664	117	19	.	.	PUNCT
ijtc-1664	118	1	the	the	DET
ijtc-1664	118	2	wald	wald	PROPN
ijtc-1664	118	3	chi	chi	PROPN
ijtc-1664	118	4	-	-	PUNCT
ijtc-1664	118	5	squared	square	VERB
ijtc-1664	118	6	test	test	NOUN
ijtc-1664	118	7	with	with	ADP
ijtc-1664	118	8	4	4	NUM
ijtc-1664	118	9	degrees	degree	NOUN
ijtc-1664	118	10	of	of	ADP
ijtc-1664	118	11	freedom	freedom	NOUN
ijtc-1664	118	12	has	have	VERB
ijtc-1664	118	13	a	a	DET
ijtc-1664	118	14	value	value	NOUN
ijtc-1664	118	15	of	of	ADP
ijtc-1664	118	16	1.81	1.81	NUM
ijtc-1664	118	17	,	,	PUNCT
ijtc-1664	118	18	and	and	CCONJ
ijtc-1664	118	19	the	the	DET
ijtc-1664	118	20	associated	associated	ADJ
ijtc-1664	118	21	pvalue	pvalue	NOUN
ijtc-1664	118	22	is	be	AUX
ijtc-1664	118	23	0.7701	0.7701	NUM
ijtc-1664	118	24	.	.	PUNCT
ijtc-1664	119	1	the	the	DET
ijtc-1664	119	2	p	p	NOUN
ijtc-1664	119	3	-	-	PUNCT
ijtc-1664	119	4	value	value	NOUN
ijtc-1664	119	5	is	be	AUX
ijtc-1664	119	6	greater	great	ADJ
ijtc-1664	119	7	than	than	ADP
ijtc-1664	119	8	0.05	0.05	NUM
ijtc-1664	119	9	,	,	PUNCT
ijtc-1664	119	10	indicating	indicate	VERB
ijtc-1664	119	11	that	that	SCONJ
ijtc-1664	119	12	the	the	DET
ijtc-1664	119	13	model	model	NOUN
ijtc-1664	119	14	is	be	AUX
ijtc-1664	119	15	not	not	PART
ijtc-1664	119	16	statistically	statistically	ADV
ijtc-1664	119	17	significant	significant	ADJ
ijtc-1664	119	18	at	at	ADP
ijtc-1664	119	19	the	the	DET
ijtc-1664	119	20	5	5	NUM
ijtc-1664	119	21	%	%	NOUN
ijtc-1664	119	22	level	level	NOUN
ijtc-1664	119	23	.	.	PUNCT
ijtc-1664	120	1	this	this	PRON
ijtc-1664	120	2	means	mean	VERB
ijtc-1664	120	3	that	that	SCONJ
ijtc-1664	120	4	the	the	DET
ijtc-1664	120	5	independent	independent	ADJ
ijtc-1664	120	6	variables	variable	NOUN
ijtc-1664	120	7	collectively	collectively	ADV
ijtc-1664	120	8	do	do	AUX
ijtc-1664	120	9	not	not	PART
ijtc-1664	120	10	significantly	significantly	ADV
ijtc-1664	120	11	affect	affect	VERB
ijtc-1664	120	12	the	the	DET
ijtc-1664	120	13	dependent	dependent	ADJ
ijtc-1664	120	14	variable	variable	NOUN
ijtc-1664	120	15	(	(	PUNCT
ijtc-1664	120	16	roa	roa	PROPN
ijtc-1664	120	17	)	)	PUNCT
ijtc-1664	120	18	.	.	PUNCT
ijtc-1664	121	1	the	the	DET
ijtc-1664	121	2	coefficients	coefficient	NOUN
ijtc-1664	121	3	for	for	ADP
ijtc-1664	121	4	the	the	DET
ijtc-1664	121	5	independent	independent	ADJ
ijtc-1664	121	6	variables	variable	NOUN
ijtc-1664	121	7	(	(	PUNCT
ijtc-1664	121	8	nplr	nplr	NOUN
ijtc-1664	121	9	,	,	PUNCT
ijtc-1664	121	10	cir	cir	NOUN
ijtc-1664	121	11	,	,	PUNCT
ijtc-1664	121	12	car	car	NOUN
ijtc-1664	121	13	,	,	PUNCT
ijtc-1664	121	14	and	and	CCONJ
ijtc-1664	121	15	lqr	lqr	PROPN
ijtc-1664	121	16	)	)	PUNCT
ijtc-1664	121	17	have	have	VERB
ijtc-1664	121	18	non	non	ADJ
ijtc-1664	121	19	-	-	ADJ
ijtc-1664	121	20	significant	significant	ADJ
ijtc-1664	121	21	p	p	NOUN
ijtc-1664	121	22	-	-	PUNCT
ijtc-1664	121	23	values	value	NOUN
ijtc-1664	121	24	,	,	PUNCT
ijtc-1664	121	25	indicating	indicate	VERB
ijtc-1664	121	26	no	no	DET
ijtc-1664	121	27	statistically	statistically	ADV
ijtc-1664	121	28	significant	significant	ADJ
ijtc-1664	121	29	relationship	relationship	NOUN
ijtc-1664	121	30	between	between	ADP
ijtc-1664	121	31	these	these	DET
ijtc-1664	121	32	credit	credit	NOUN
ijtc-1664	121	33	risk	risk	NOUN
ijtc-1664	121	34	management	management	NOUN
ijtc-1664	121	35	practices	practice	NOUN
ijtc-1664	121	36	and	and	CCONJ
ijtc-1664	121	37	the	the	DET
ijtc-1664	121	38	financial	financial	ADJ
ijtc-1664	121	39	performance	performance	NOUN
ijtc-1664	121	40	of	of	ADP
ijtc-1664	121	41	the	the	DET
ijtc-1664	121	42	nigerian	nigerian	ADJ
ijtc-1664	121	43	banks	bank	NOUN
ijtc-1664	121	44	.	.	PUNCT
ijtc-1664	122	1	table	table	NOUN
ijtc-1664	122	2	2	2	NUM
ijtc-1664	122	3	.	.	X
ijtc-1664	123	1	panel	panel	NOUN
ijtc-1664	123	2	regression	regression	NOUN
ijtc-1664	123	3	for	for	ADP
ijtc-1664	123	4	return	return	NOUN
ijtc-1664	123	5	of	of	ADP
ijtc-1664	123	6	equity	equity	NOUN
ijtc-1664	123	7	variable	variable	PROPN
ijtc-1664	123	8	coef	coef	PROPN
ijtc-1664	123	9	.	.	PUNCT
ijtc-1664	124	1	std	std	NOUN
ijtc-1664	124	2	.	.	PUNCT
ijtc-1664	125	1	err	err	NOUN
ijtc-1664	125	2	.	.	PUNCT
ijtc-1664	126	1	z	z	PROPN
ijtc-1664	127	1	p	p	X
ijtc-1664	127	2	>	>	X
ijtc-1664	127	3	|z|	|z|	PROPN
ijtc-1664	127	4	const	const	ADJ
ijtc-1664	127	5	.	.	PUNCT
ijtc-1664	128	1	28.95	28.95	NUM
ijtc-1664	128	2	12.238	12.238	NUM
ijtc-1664	128	3	2.370	2.370	NUM
ijtc-1664	128	4	0.018	0.018	NUM
ijtc-1664	128	5	4.968	4.968	NUM
ijtc-1664	128	6	52.94	52.94	NUM
ijtc-1664	128	7	nplr	nplr	NOUN
ijtc-1664	128	8	-0.120	-0.120	PUNCT
ijtc-1664	128	9	0.094	0.094	NUM
ijtc-1664	128	10	-1.290	-1.290	NUM
ijtc-1664	128	11	0.199	0.199	NUM
ijtc-1664	128	12	-0.304	-0.304	NUM
ijtc-1664	128	13	0.063	0.063	NUM
ijtc-1664	128	14	cir	cir	PROPN
ijtc-1664	128	15	-0.048	-0.048	PROPN
ijtc-1664	128	16	0.174	0.174	NUM
ijtc-1664	128	17	-0.280	-0.280	NUM
ijtc-1664	128	18	0.781	0.781	NUM
ijtc-1664	128	19	-0.389	-0.389	NOUN
ijtc-1664	128	20	0.292	0.292	NUM
ijtc-1664	128	21	car	car	NOUN
ijtc-1664	128	22	0.074	0.074	NUM
ijtc-1664	128	23	0.062	0.062	NUM
ijtc-1664	128	24	1.190	1.190	NUM
ijtc-1664	128	25	0.234	0.234	NUM
ijtc-1664	128	26	-0.048	-0.048	NUM
ijtc-1664	128	27	0.196	0.196	NUM
ijtc-1664	128	28	lqr	lqr	NOUN
ijtc-1664	128	29	-0.124	-0.124	PUNCT
ijtc-1664	128	30	0.123	0.123	NUM
ijtc-1664	128	31	-1.010	-1.010	NUM
ijtc-1664	128	32	0.311	0.311	NUM
ijtc-1664	128	33	-0.364	-0.364	NOUN
ijtc-1664	128	34	0.116	0.116	NUM
ijtc-1664	128	35	r	r	X
ijtc-1664	128	36	-	-	PUNCT
ijtc-1664	128	37	sq	sq	ADJ
ijtc-1664	128	38	:	:	PUNCT
ijtc-1664	128	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1664	128	40	an	an	DET
ijtc-1664	128	41	empirical	empirical	ADJ
ijtc-1664	128	42	analysis	analysis	NOUN
ijtc-1664	128	43	of	of	ADP
ijtc-1664	128	44	the	the	DET
ijtc-1664	128	45	impact	impact	NOUN
ijtc-1664	128	46	of	of	ADP
ijtc-1664	128	47	credit	credit	NOUN
ijtc-1664	128	48	risk	risk	NOUN
ijtc-1664	128	49	management	management	NOUN
ijtc-1664	128	50	on	on	ADP
ijtc-1664	128	51	the	the	DET
ijtc-1664	128	52	financial	financial	ADJ
ijtc-1664	128	53	performance	performance	NOUN
ijtc-1664	128	54	of	of	ADP
ijtc-1664	128	55	commercial	commercial	ADJ
ijtc-1664	128	56	banks	bank	NOUN
ijtc-1664	128	57	in	in	ADP
ijtc-1664	128	58	nigeria	nigeria	PROPN
ijtc-1664	128	59	oyasor	oyasor	PROPN
ijtc-1664	128	60	836	836	NUM
ijtc-1664	128	61	|	|	ADV
ijtc-1664	128	62	ilomata	ilomata	PROPN
ijtc-1664	128	63	international	international	ADJ
ijtc-1664	128	64	journal	journal	NOUN
ijtc-1664	128	65	of	of	ADP
ijtc-1664	128	66	tax	tax	PROPN
ijtc-1664	128	67	&	&	CCONJ
ijtc-1664	128	68	accounting	accounting	NOUN
ijtc-1664	128	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	128	70	within	within	ADP
ijtc-1664	128	71	0.0064	0.0064	NUM
ijtc-1664	128	72	between	between	ADP
ijtc-1664	128	73	0.7330	0.7330	NUM
ijtc-1664	128	74	overall	overall	ADJ
ijtc-1664	128	75	0.1609	0.1609	NUM
ijtc-1664	128	76	wald	wald	NOUN
ijtc-1664	128	77	chi2	chi2	PROPN
ijtc-1664	128	78	5.7500	5.7500	NUM
ijtc-1664	128	79	prob	prob	NOUN
ijtc-1664	128	80	>	>	X
ijtc-1664	128	81	chi2	chi2	PROPN
ijtc-1664	128	82	0.2840	0.2840	NUM
ijtc-1664	128	83	source	source	NOUN
ijtc-1664	128	84	:	:	PUNCT
ijtc-1664	128	85	author	author	NOUN
ijtc-1664	128	86	(	(	PUNCT
ijtc-1664	128	87	2024	2024	NUM
ijtc-1664	128	88	)	)	PUNCT
ijtc-1664	128	89	the	the	DET
ijtc-1664	128	90	estimated	estimate	VERB
ijtc-1664	128	91	correlation	correlation	NOUN
ijtc-1664	128	92	coefficient	coefficient	NOUN
ijtc-1664	128	93	is	be	AUX
ijtc-1664	128	94	0.6771	0.6771	NUM
ijtc-1664	128	95	,	,	PUNCT
ijtc-1664	128	96	representing	represent	VERB
ijtc-1664	128	97	the	the	DET
ijtc-1664	128	98	proportion	proportion	NOUN
ijtc-1664	128	99	of	of	ADP
ijtc-1664	128	100	variance	variance	NOUN
ijtc-1664	128	101	in	in	ADP
ijtc-1664	128	102	returns	return	NOUN
ijtc-1664	128	103	attributed	attribute	VERB
ijtc-1664	128	104	to	to	ADP
ijtc-1664	128	105	the	the	DET
ijtc-1664	128	106	unobservable	unobservable	ADJ
ijtc-1664	128	107	random	random	ADJ
ijtc-1664	128	108	effects	effect	NOUN
ijtc-1664	128	109	among	among	ADP
ijtc-1664	128	110	individual	individual	ADJ
ijtc-1664	128	111	banks	bank	NOUN
ijtc-1664	128	112	.	.	PUNCT
ijtc-1664	129	1	it	it	PRON
ijtc-1664	129	2	indicates	indicate	VERB
ijtc-1664	129	3	a	a	DET
ijtc-1664	129	4	moderate	moderate	ADJ
ijtc-1664	129	5	degree	degree	NOUN
ijtc-1664	129	6	of	of	ADP
ijtc-1664	129	7	correlation	correlation	NOUN
ijtc-1664	129	8	among	among	ADP
ijtc-1664	129	9	the	the	DET
ijtc-1664	129	10	banks	bank	NOUN
ijtc-1664	129	11	'	'	PART
ijtc-1664	129	12	unobservable	unobservable	ADJ
ijtc-1664	129	13	effects	effect	NOUN
ijtc-1664	129	14	.	.	PUNCT
ijtc-1664	130	1	the	the	DET
ijtc-1664	130	2	overall	overall	ADJ
ijtc-1664	130	3	explanatory	explanatory	ADJ
ijtc-1664	130	4	power	power	NOUN
ijtc-1664	130	5	of	of	ADP
ijtc-1664	130	6	the	the	DET
ijtc-1664	130	7	model	model	NOUN
ijtc-1664	130	8	is	be	AUX
ijtc-1664	130	9	relatively	relatively	ADV
ijtc-1664	130	10	low	low	ADJ
ijtc-1664	130	11	,	,	PUNCT
ijtc-1664	130	12	and	and	CCONJ
ijtc-1664	130	13	the	the	DET
ijtc-1664	130	14	coefficients	coefficient	NOUN
ijtc-1664	130	15	for	for	ADP
ijtc-1664	130	16	the	the	DET
ijtc-1664	130	17	credit	credit	NOUN
ijtc-1664	130	18	risk	risk	NOUN
ijtc-1664	130	19	management	management	NOUN
ijtc-1664	130	20	practices	practice	NOUN
ijtc-1664	130	21	are	be	AUX
ijtc-1664	130	22	not	not	PART
ijtc-1664	130	23	significant	significant	ADJ
ijtc-1664	130	24	,	,	PUNCT
ijtc-1664	130	25	suggesting	suggest	VERB
ijtc-1664	130	26	the	the	DET
ijtc-1664	130	27	analysis	analysis	NOUN
ijtc-1664	130	28	does	do	AUX
ijtc-1664	130	29	not	not	PART
ijtc-1664	130	30	provide	provide	VERB
ijtc-1664	130	31	evidence	evidence	NOUN
ijtc-1664	130	32	of	of	ADP
ijtc-1664	130	33	a	a	DET
ijtc-1664	130	34	significant	significant	ADJ
ijtc-1664	130	35	relationship	relationship	NOUN
ijtc-1664	130	36	between	between	ADP
ijtc-1664	130	37	credit	credit	NOUN
ijtc-1664	130	38	risk	risk	NOUN
ijtc-1664	130	39	management	management	NOUN
ijtc-1664	130	40	practices	practice	NOUN
ijtc-1664	130	41	and	and	CCONJ
ijtc-1664	130	42	the	the	DET
ijtc-1664	130	43	financial	financial	ADJ
ijtc-1664	130	44	performance	performance	NOUN
ijtc-1664	130	45	of	of	ADP
ijtc-1664	130	46	the	the	DET
ijtc-1664	130	47	banks	bank	NOUN
ijtc-1664	130	48	in	in	ADP
ijtc-1664	130	49	nigeria	nigeria	PROPN
ijtc-1664	130	50	.	.	PUNCT
ijtc-1664	131	1	ogbuagu	ogbuagu	PROPN
ijtc-1664	131	2	et	et	PROPN
ijtc-1664	131	3	al	al	PROPN
ijtc-1664	131	4	.	.	PROPN
ijtc-1664	132	1	(	(	PUNCT
ijtc-1664	132	2	2016	2016	NUM
ijtc-1664	132	3	)	)	PUNCT
ijtc-1664	132	4	established	establish	VERB
ijtc-1664	132	5	that	that	DET
ijtc-1664	132	6	provision	provision	NOUN
ijtc-1664	132	7	for	for	ADP
ijtc-1664	132	8	doubtful	doubtful	ADJ
ijtc-1664	132	9	debts	debt	NOUN
ijtc-1664	132	10	has	have	VERB
ijtc-1664	132	11	a	a	DET
ijtc-1664	132	12	causality	causality	NOUN
ijtc-1664	132	13	relationship	relationship	NOUN
ijtc-1664	132	14	with	with	ADP
ijtc-1664	132	15	the	the	DET
ijtc-1664	132	16	parameters	parameter	NOUN
ijtc-1664	132	17	of	of	ADP
ijtc-1664	132	18	banks	bank	NOUN
ijtc-1664	132	19	’	'	PUNCT
ijtc-1664	132	20	profitability	profitability	NOUN
ijtc-1664	132	21	.	.	PUNCT
ijtc-1664	133	1	the	the	DET
ijtc-1664	133	2	significant	significant	ADJ
ijtc-1664	133	3	negative	negative	ADJ
ijtc-1664	133	4	relationship	relationship	NOUN
ijtc-1664	133	5	between	between	ADP
ijtc-1664	133	6	returns	return	NOUN
ijtc-1664	133	7	on	on	ADP
ijtc-1664	133	8	assets	asset	NOUN
ijtc-1664	133	9	and	and	CCONJ
ijtc-1664	133	10	capital	capital	NOUN
ijtc-1664	133	11	adequacy	adequacy	NOUN
ijtc-1664	133	12	ratio	ratio	NOUN
ijtc-1664	133	13	contradicts	contradict	VERB
ijtc-1664	133	14	the	the	DET
ijtc-1664	133	15	a	a	DET
ijtc-1664	133	16	priori	priori	ADJ
ijtc-1664	133	17	expectation	expectation	NOUN
ijtc-1664	133	18	.	.	PUNCT
ijtc-1664	134	1	commercial	commercial	ADJ
ijtc-1664	134	2	banks	bank	NOUN
ijtc-1664	134	3	’	'	PUNCT
ijtc-1664	134	4	dependence	dependence	NOUN
ijtc-1664	134	5	on	on	ADP
ijtc-1664	134	6	equity	equity	NOUN
ijtc-1664	134	7	capital	capital	NOUN
ijtc-1664	134	8	as	as	ADP
ijtc-1664	134	9	a	a	DET
ijtc-1664	134	10	means	means	NOUN
ijtc-1664	134	11	of	of	ADP
ijtc-1664	134	12	finance	finance	NOUN
ijtc-1664	134	13	could	could	AUX
ijtc-1664	134	14	be	be	AUX
ijtc-1664	134	15	a	a	DET
ijtc-1664	134	16	plausible	plausible	ADJ
ijtc-1664	134	17	reason	reason	NOUN
ijtc-1664	134	18	for	for	ADP
ijtc-1664	134	19	this	this	DET
ijtc-1664	134	20	negative	negative	ADJ
ijtc-1664	134	21	outcome	outcome	NOUN
ijtc-1664	134	22	obtained	obtain	VERB
ijtc-1664	134	23	,	,	PUNCT
ijtc-1664	134	24	according	accord	VERB
ijtc-1664	134	25	to	to	ADP
ijtc-1664	134	26	yeasin	yeasin	PROPN
ijtc-1664	134	27	(	(	PUNCT
ijtc-1664	134	28	2022	2022	NUM
ijtc-1664	134	29	)	)	PUNCT
ijtc-1664	134	30	,	,	PUNCT
ijtc-1664	134	31	smarika	smarika	NOUN
ijtc-1664	134	32	and	and	CCONJ
ijtc-1664	134	33	sangeetha	sangeetha	PROPN
ijtc-1664	134	34	(	(	PUNCT
ijtc-1664	134	35	2021	2021	NUM
ijtc-1664	134	36	and	and	CCONJ
ijtc-1664	134	37	noman	noman	PROPN
ijtc-1664	134	38	et	et	PROPN
ijtc-1664	134	39	al	al	PROPN
ijtc-1664	134	40	.	.	PROPN
ijtc-1664	135	1	(	(	PUNCT
ijtc-1664	135	2	2015	2015	NUM
ijtc-1664	135	3	)	)	PUNCT
ijtc-1664	135	4	.	.	PUNCT
ijtc-1664	136	1	table	table	NOUN
ijtc-1664	136	2	3	3	NUM
ijtc-1664	136	3	.	.	X
ijtc-1664	137	1	panel	panel	NOUN
ijtc-1664	137	2	regression	regression	NOUN
ijtc-1664	137	3	for	for	ADP
ijtc-1664	137	4	return	return	NOUN
ijtc-1664	137	5	on	on	ADP
ijtc-1664	137	6	assets	asset	NOUN
ijtc-1664	137	7	variable	variable	ADJ
ijtc-1664	137	8	coef	coef	PROPN
ijtc-1664	137	9	.	.	PUNCT
ijtc-1664	138	1	std	std	NOUN
ijtc-1664	138	2	.	.	PUNCT
ijtc-1664	139	1	err	err	NOUN
ijtc-1664	139	2	.	.	PUNCT
ijtc-1664	140	1	z	z	PROPN
ijtc-1664	141	1	p	p	X
ijtc-1664	141	2	>	>	X
ijtc-1664	141	3	|z|	|z|	NOUN
ijtc-1664	141	4	const	const	ADJ
ijtc-1664	141	5	.	.	PUNCT
ijtc-1664	142	1	2.660	2.660	NUM
ijtc-1664	142	2	0.895	0.895	NUM
ijtc-1664	142	3	2.97	2.97	NUM
ijtc-1664	142	4	0.003	0.003	NUM
ijtc-1664	142	5	0.954	0.954	NUM
ijtc-1664	142	6	4.415	4.415	NUM
ijtc-1664	142	7	nplr	nplr	NOUN
ijtc-1664	142	8	-0.005	-0.005	PUNCT
ijtc-1664	142	9	0.007	0.007	NUM
ijtc-1664	142	10	-0.82	-0.82	NUM
ijtc-1664	142	11	0.413	0.413	NUM
ijtc-1664	142	12	-0.086	-0.086	SYM
ijtc-1664	142	13	0.008	0.008	NUM
ijtc-1664	142	14	cir	cir	NOUN
ijtc-1664	142	15	-0.012	-0.012	PROPN
ijtc-1664	142	16	0.012	0.012	NUM
ijtc-1664	142	17	-1.03	-1.03	NUM
ijtc-1664	142	18	0.301	0.301	NUM
ijtc-1664	142	19	-0.035	-0.035	PROPN
ijtc-1664	142	20	0.011	0.011	NUM
ijtc-1664	142	21	car	car	NOUN
ijtc-1664	142	22	-0.002	-0.002	PUNCT
ijtc-1664	142	23	0.003	0.003	NUM
ijtc-1664	142	24	-0.62	-0.62	NUM
ijtc-1664	142	25	0.533	0.533	NUM
ijtc-1664	142	26	-0.088	-0.088	NUM
ijtc-1664	142	27	0.005	0.005	NUM
ijtc-1664	142	28	lqr	lqr	NOUN
ijtc-1664	142	29	-0.004	-0.004	PUNCT
ijtc-1664	142	30	0.006	0.006	NUM
ijtc-1664	142	31	-0.56	-0.56	NUM
ijtc-1664	142	32	0.573	0.573	NUM
ijtc-1664	142	33	-0.058	-0.058	NUM
ijtc-1664	142	34	0.009	0.009	NUM
ijtc-1664	142	35	r	r	X
ijtc-1664	142	36	-	-	PUNCT
ijtc-1664	142	37	sq	sq	ADJ
ijtc-1664	142	38	:	:	PUNCT
ijtc-1664	142	39	within	within	ADP
ijtc-1664	142	40	0.0063	0.0063	NUM
ijtc-1664	142	41	between	between	ADP
ijtc-1664	142	42	0.4895	0.4895	NUM
ijtc-1664	142	43	overall	overall	NOUN
ijtc-1664	142	44	0.3268	0.3268	NUM
ijtc-1664	142	45	wald	wald	NOUN
ijtc-1664	142	46	chi2	chi2	PROPN
ijtc-1664	142	47	1.8100	1.8100	NUM
ijtc-1664	142	48	prob	prob	NOUN
ijtc-1664	142	49	>	>	X
ijtc-1664	142	50	chi2	chi2	PROPN
ijtc-1664	142	51	0.7701	0.7701	NUM
ijtc-1664	142	52	source	source	NOUN
ijtc-1664	142	53	:	:	PUNCT
ijtc-1664	142	54	author	author	NOUN
ijtc-1664	142	55	(	(	PUNCT
ijtc-1664	142	56	2024	2024	NUM
ijtc-1664	142	57	)	)	PUNCT
ijtc-1664	142	58	conclusion	conclusion	NOUN
ijtc-1664	142	59	the	the	DET
ijtc-1664	142	60	study	study	NOUN
ijtc-1664	142	61	panel	panel	NOUN
ijtc-1664	142	62	regression	regression	NOUN
ijtc-1664	142	63	modelling	modelling	NOUN
ijtc-1664	142	64	examines	examine	VERB
ijtc-1664	142	65	the	the	DET
ijtc-1664	142	66	relationships	relationship	NOUN
ijtc-1664	142	67	between	between	ADP
ijtc-1664	142	68	credit	credit	NOUN
ijtc-1664	142	69	risk	risk	NOUN
ijtc-1664	142	70	management	management	NOUN
ijtc-1664	142	71	practices	practice	NOUN
ijtc-1664	142	72	and	and	CCONJ
ijtc-1664	142	73	financial	financial	ADJ
ijtc-1664	142	74	performance	performance	NOUN
ijtc-1664	142	75	.	.	PUNCT
ijtc-1664	143	1	the	the	DET
ijtc-1664	143	2	paper	paper	NOUN
ijtc-1664	143	3	found	find	VERB
ijtc-1664	143	4	significant	significant	ADJ
ijtc-1664	143	5	correlations	correlation	NOUN
ijtc-1664	143	6	between	between	ADP
ijtc-1664	143	7	credit	credit	NOUN
ijtc-1664	143	8	risk	risk	NOUN
ijtc-1664	143	9	management	management	NOUN
ijtc-1664	143	10	practices	practice	NOUN
ijtc-1664	143	11	and	and	CCONJ
ijtc-1664	143	12	financial	financial	ADJ
ijtc-1664	143	13	performance	performance	NOUN
ijtc-1664	143	14	.	.	PUNCT
ijtc-1664	144	1	there	there	PRON
ijtc-1664	144	2	was	be	VERB
ijtc-1664	144	3	a	a	DET
ijtc-1664	144	4	strong	strong	ADJ
ijtc-1664	144	5	negative	negative	ADJ
ijtc-1664	144	6	correlation	correlation	NOUN
ijtc-1664	144	7	between	between	ADP
ijtc-1664	144	8	the	the	DET
ijtc-1664	144	9	capital	capital	NOUN
ijtc-1664	144	10	adequacy	adequacy	NOUN
ijtc-1664	144	11	and	and	CCONJ
ijtc-1664	144	12	cost	cost	NOUN
ijtc-1664	144	13	-	-	PUNCT
ijtc-1664	144	14	to	to	ADP
ijtc-1664	144	15	-	-	PUNCT
ijtc-1664	144	16	income	income	NOUN
ijtc-1664	144	17	ratios	ratio	NOUN
ijtc-1664	144	18	,	,	PUNCT
ijtc-1664	144	19	suggesting	suggest	VERB
ijtc-1664	144	20	that	that	SCONJ
ijtc-1664	144	21	higher	high	ADJ
ijtc-1664	144	22	capital	capital	NOUN
ijtc-1664	144	23	adequacy	adequacy	NOUN
ijtc-1664	144	24	is	be	AUX
ijtc-1664	144	25	associated	associate	VERB
ijtc-1664	144	26	with	with	ADP
ijtc-1664	144	27	lower	low	ADJ
ijtc-1664	144	28	cost	cost	NOUN
ijtc-1664	144	29	-	-	PUNCT
ijtc-1664	144	30	to	to	ADP
ijtc-1664	144	31	-	-	PUNCT
ijtc-1664	144	32	income	income	NOUN
ijtc-1664	144	33	ratios	ratio	NOUN
ijtc-1664	144	34	.	.	PUNCT
ijtc-1664	145	1	this	this	DET
ijtc-1664	145	2	finding	finding	NOUN
ijtc-1664	145	3	implies	imply	VERB
ijtc-1664	145	4	that	that	SCONJ
ijtc-1664	145	5	effective	effective	ADJ
ijtc-1664	145	6	credit	credit	NOUN
ijtc-1664	145	7	risk	risk	NOUN
ijtc-1664	145	8	management	management	NOUN
ijtc-1664	145	9	practices	practice	NOUN
ijtc-1664	145	10	,	,	PUNCT
ijtc-1664	145	11	reflected	reflect	VERB
ijtc-1664	145	12	in	in	ADP
ijtc-1664	145	13	higher	high	ADJ
ijtc-1664	145	14	capital	capital	NOUN
ijtc-1664	145	15	adequacy	adequacy	NOUN
ijtc-1664	145	16	,	,	PUNCT
ijtc-1664	145	17	may	may	AUX
ijtc-1664	145	18	improve	improve	VERB
ijtc-1664	145	19	banks	bank	NOUN
ijtc-1664	145	20	'	'	PART
ijtc-1664	145	21	financial	financial	ADJ
ijtc-1664	145	22	efficiency	efficiency	NOUN
ijtc-1664	145	23	.	.	PUNCT
ijtc-1664	146	1	moreso	moreso	PROPN
ijtc-1664	146	2	,	,	PUNCT
ijtc-1664	146	3	we	we	PRON
ijtc-1664	146	4	observe	observe	VERB
ijtc-1664	146	5	a	a	DET
ijtc-1664	146	6	moderate	moderate	ADJ
ijtc-1664	146	7	positive	positive	ADJ
ijtc-1664	146	8	correlation	correlation	NOUN
ijtc-1664	146	9	between	between	ADP
ijtc-1664	146	10	capital	capital	NOUN
ijtc-1664	146	11	adequacy	adequacy	NOUN
ijtc-1664	146	12	and	and	CCONJ
ijtc-1664	146	13	return	return	VERB
ijtc-1664	146	14	on	on	ADP
ijtc-1664	146	15	equity	equity	NOUN
ijtc-1664	146	16	and	and	CCONJ
ijtc-1664	146	17	between	between	ADP
ijtc-1664	146	18	capital	capital	NOUN
ijtc-1664	146	19	adequacy	adequacy	NOUN
ijtc-1664	146	20	and	and	CCONJ
ijtc-1664	146	21	return	return	VERB
ijtc-1664	146	22	on	on	ADP
ijtc-1664	146	23	assets	asset	NOUN
ijtc-1664	146	24	.	.	PUNCT
ijtc-1664	147	1	this	this	PRON
ijtc-1664	147	2	indicates	indicate	VERB
ijtc-1664	147	3	that	that	SCONJ
ijtc-1664	147	4	higher	high	ADJ
ijtc-1664	147	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1664	147	6	an	an	DET
ijtc-1664	147	7	empirical	empirical	ADJ
ijtc-1664	147	8	analysis	analysis	NOUN
ijtc-1664	147	9	of	of	ADP
ijtc-1664	147	10	the	the	DET
ijtc-1664	147	11	impact	impact	NOUN
ijtc-1664	147	12	of	of	ADP
ijtc-1664	147	13	credit	credit	NOUN
ijtc-1664	147	14	risk	risk	NOUN
ijtc-1664	147	15	management	management	NOUN
ijtc-1664	147	16	on	on	ADP
ijtc-1664	147	17	the	the	DET
ijtc-1664	147	18	financial	financial	ADJ
ijtc-1664	147	19	performance	performance	NOUN
ijtc-1664	147	20	of	of	ADP
ijtc-1664	147	21	commercial	commercial	ADJ
ijtc-1664	147	22	banks	bank	NOUN
ijtc-1664	147	23	in	in	ADP
ijtc-1664	147	24	nigeria	nigeria	PROPN
ijtc-1664	147	25	oyasor	oyasor	PROPN
ijtc-1664	147	26	837	837	NUM
ijtc-1664	147	27	|	|	ADV
ijtc-1664	147	28	ilomata	ilomata	PROPN
ijtc-1664	147	29	international	international	ADJ
ijtc-1664	147	30	journal	journal	NOUN
ijtc-1664	147	31	of	of	ADP
ijtc-1664	147	32	tax	tax	PROPN
ijtc-1664	147	33	&	&	CCONJ
ijtc-1664	147	34	accounting	accounting	PROPN
ijtc-1664	147	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	147	36	capital	capital	NOUN
ijtc-1664	147	37	adequacy	adequacy	NOUN
ijtc-1664	147	38	is	be	AUX
ijtc-1664	147	39	slightly	slightly	ADV
ijtc-1664	147	40	associated	associate	VERB
ijtc-1664	147	41	with	with	ADP
ijtc-1664	147	42	better	well	ADJ
ijtc-1664	147	43	returns	return	NOUN
ijtc-1664	147	44	on	on	ADP
ijtc-1664	147	45	equity	equity	NOUN
ijtc-1664	147	46	and	and	CCONJ
ijtc-1664	147	47	assets	asset	NOUN
ijtc-1664	147	48	,	,	PUNCT
ijtc-1664	147	49	respectively	respectively	ADV
ijtc-1664	147	50	.	.	PUNCT
ijtc-1664	148	1	conversely	conversely	ADV
ijtc-1664	148	2	,	,	PUNCT
ijtc-1664	148	3	weak	weak	ADJ
ijtc-1664	148	4	negative	negative	ADJ
ijtc-1664	148	5	correlations	correlation	NOUN
ijtc-1664	148	6	were	be	AUX
ijtc-1664	148	7	found	find	VERB
ijtc-1664	148	8	between	between	ADP
ijtc-1664	148	9	financial	financial	ADJ
ijtc-1664	148	10	performance	performance	NOUN
ijtc-1664	148	11	and	and	CCONJ
ijtc-1664	148	12	nonperforming	nonperforme	VERB
ijtc-1664	148	13	loan	loan	NOUN
ijtc-1664	148	14	ratio	ratio	NOUN
ijtc-1664	148	15	.	.	PUNCT
ijtc-1664	149	1	higher	high	ADJ
ijtc-1664	149	2	non	non	ADJ
ijtc-1664	149	3	-	-	ADJ
ijtc-1664	149	4	performing	performing	ADJ
ijtc-1664	149	5	loan	loan	NOUN
ijtc-1664	149	6	ratios	ratio	NOUN
ijtc-1664	149	7	were	be	AUX
ijtc-1664	149	8	associated	associate	VERB
ijtc-1664	149	9	with	with	ADP
ijtc-1664	149	10	lower	low	ADJ
ijtc-1664	149	11	returns	return	NOUN
ijtc-1664	149	12	on	on	ADP
ijtc-1664	149	13	equity	equity	NOUN
ijtc-1664	149	14	and	and	CCONJ
ijtc-1664	149	15	assets	asset	NOUN
ijtc-1664	149	16	.	.	PUNCT
ijtc-1664	150	1	this	this	DET
ijtc-1664	150	2	finding	finding	NOUN
ijtc-1664	150	3	suggests	suggest	VERB
ijtc-1664	150	4	that	that	SCONJ
ijtc-1664	150	5	managing	manage	VERB
ijtc-1664	150	6	and	and	CCONJ
ijtc-1664	150	7	reducing	reduce	VERB
ijtc-1664	150	8	non	non	ADJ
ijtc-1664	150	9	-	-	ADJ
ijtc-1664	150	10	performing	performing	ADJ
ijtc-1664	150	11	loans	loan	NOUN
ijtc-1664	150	12	are	be	AUX
ijtc-1664	150	13	crucial	crucial	ADJ
ijtc-1664	150	14	for	for	ADP
ijtc-1664	150	15	enhancing	enhance	VERB
ijtc-1664	150	16	the	the	DET
ijtc-1664	150	17	financial	financial	ADJ
ijtc-1664	150	18	performance	performance	NOUN
ijtc-1664	150	19	of	of	ADP
ijtc-1664	150	20	banks	bank	NOUN
ijtc-1664	150	21	.	.	PUNCT
ijtc-1664	151	1	however	however	ADV
ijtc-1664	151	2	,	,	PUNCT
ijtc-1664	151	3	the	the	DET
ijtc-1664	151	4	correlation	correlation	NOUN
ijtc-1664	151	5	between	between	ADP
ijtc-1664	151	6	liquidity	liquidity	NOUN
ijtc-1664	151	7	ratio	ratio	NOUN
ijtc-1664	151	8	and	and	CCONJ
ijtc-1664	151	9	financial	financial	ADJ
ijtc-1664	151	10	performance	performance	NOUN
ijtc-1664	151	11	was	be	AUX
ijtc-1664	151	12	generally	generally	ADV
ijtc-1664	151	13	weak	weak	ADJ
ijtc-1664	151	14	.	.	PUNCT
ijtc-1664	152	1	this	this	PRON
ijtc-1664	152	2	suggests	suggest	VERB
ijtc-1664	152	3	that	that	SCONJ
ijtc-1664	152	4	liquidity	liquidity	NOUN
ijtc-1664	152	5	might	might	AUX
ijtc-1664	152	6	have	have	VERB
ijtc-1664	152	7	limited	limit	VERB
ijtc-1664	152	8	impact	impact	NOUN
ijtc-1664	152	9	on	on	ADP
ijtc-1664	152	10	the	the	DET
ijtc-1664	152	11	financial	financial	ADJ
ijtc-1664	152	12	performance	performance	NOUN
ijtc-1664	152	13	of	of	ADP
ijtc-1664	152	14	commercial	commercial	ADJ
ijtc-1664	152	15	banks	bank	NOUN
ijtc-1664	152	16	in	in	ADP
ijtc-1664	152	17	nigeria	nigeria	PROPN
ijtc-1664	152	18	.	.	PUNCT
ijtc-1664	153	1	the	the	DET
ijtc-1664	153	2	panel	panel	NOUN
ijtc-1664	153	3	regression	regression	NOUN
ijtc-1664	153	4	indicated	indicate	VERB
ijtc-1664	153	5	that	that	SCONJ
ijtc-1664	153	6	the	the	DET
ijtc-1664	153	7	overall	overall	ADJ
ijtc-1664	153	8	explanatory	explanatory	ADJ
ijtc-1664	153	9	power	power	NOUN
ijtc-1664	153	10	of	of	ADP
ijtc-1664	153	11	the	the	DET
ijtc-1664	153	12	model	model	NOUN
ijtc-1664	153	13	was	be	AUX
ijtc-1664	153	14	relatively	relatively	ADV
ijtc-1664	153	15	low	low	ADJ
ijtc-1664	153	16	,	,	PUNCT
ijtc-1664	153	17	collectively	collectively	ADV
ijtc-1664	153	18	explaining	explain	VERB
ijtc-1664	153	19	only	only	ADV
ijtc-1664	153	20	around	around	ADV
ijtc-1664	153	21	16.09	16.09	NUM
ijtc-1664	153	22	%	%	NOUN
ijtc-1664	153	23	of	of	ADP
ijtc-1664	153	24	the	the	DET
ijtc-1664	153	25	variation	variation	NOUN
ijtc-1664	153	26	in	in	ADP
ijtc-1664	153	27	return	return	NOUN
ijtc-1664	153	28	on	on	ADP
ijtc-1664	153	29	equity	equity	NOUN
ijtc-1664	153	30	.	.	PUNCT
ijtc-1664	154	1	the	the	DET
ijtc-1664	154	2	coefficients	coefficient	NOUN
ijtc-1664	154	3	for	for	ADP
ijtc-1664	154	4	the	the	DET
ijtc-1664	154	5	independent	independent	ADJ
ijtc-1664	154	6	variables	variable	NOUN
ijtc-1664	154	7	were	be	AUX
ijtc-1664	154	8	not	not	PART
ijtc-1664	154	9	statistically	statistically	ADV
ijtc-1664	154	10	significant	significant	ADJ
ijtc-1664	154	11	.	.	PUNCT
ijtc-1664	155	1	this	this	PRON
ijtc-1664	155	2	implies	imply	VERB
ijtc-1664	155	3	that	that	SCONJ
ijtc-1664	155	4	the	the	DET
ijtc-1664	155	5	identified	identify	VERB
ijtc-1664	155	6	credit	credit	NOUN
ijtc-1664	155	7	risk	risk	NOUN
ijtc-1664	155	8	management	management	NOUN
ijtc-1664	155	9	practices	practice	NOUN
ijtc-1664	155	10	do	do	AUX
ijtc-1664	155	11	not	not	PART
ijtc-1664	155	12	significantly	significantly	ADV
ijtc-1664	155	13	affect	affect	VERB
ijtc-1664	155	14	the	the	DET
ijtc-1664	155	15	banks	bank	NOUN
ijtc-1664	155	16	'	'	PART
ijtc-1664	155	17	financial	financial	ADJ
ijtc-1664	155	18	performance	performance	NOUN
ijtc-1664	155	19	.	.	PUNCT
ijtc-1664	156	1	this	this	PRON
ijtc-1664	156	2	may	may	AUX
ijtc-1664	156	3	indicate	indicate	VERB
ijtc-1664	156	4	that	that	SCONJ
ijtc-1664	156	5	other	other	ADJ
ijtc-1664	156	6	unmeasured	unmeasured	ADJ
ijtc-1664	156	7	factors	factor	NOUN
ijtc-1664	156	8	or	or	CCONJ
ijtc-1664	156	9	external	external	ADJ
ijtc-1664	156	10	influences	influence	NOUN
ijtc-1664	156	11	might	might	AUX
ijtc-1664	156	12	play	play	VERB
ijtc-1664	156	13	a	a	DET
ijtc-1664	156	14	more	more	ADV
ijtc-1664	156	15	substantial	substantial	ADJ
ijtc-1664	156	16	role	role	NOUN
ijtc-1664	156	17	in	in	ADP
ijtc-1664	156	18	determining	determine	VERB
ijtc-1664	156	19	financial	financial	ADJ
ijtc-1664	156	20	performance	performance	NOUN
ijtc-1664	156	21	.	.	PUNCT
ijtc-1664	157	1	by	by	ADP
ijtc-1664	157	2	offering	offer	VERB
ijtc-1664	157	3	guidance	guidance	NOUN
ijtc-1664	157	4	that	that	PRON
ijtc-1664	157	5	enhances	enhance	VERB
ijtc-1664	157	6	the	the	DET
ijtc-1664	157	7	effect	effect	NOUN
ijtc-1664	157	8	and	and	CCONJ
ijtc-1664	157	9	efficiency	efficiency	NOUN
ijtc-1664	157	10	of	of	ADP
ijtc-1664	157	11	credit	credit	NOUN
ijtc-1664	157	12	risk	risk	NOUN
ijtc-1664	157	13	,	,	PUNCT
ijtc-1664	157	14	the	the	DET
ijtc-1664	157	15	outcome	outcome	NOUN
ijtc-1664	157	16	is	be	AUX
ijtc-1664	157	17	useful	useful	ADJ
ijtc-1664	157	18	to	to	ADP
ijtc-1664	157	19	different	different	ADJ
ijtc-1664	157	20	banking	banking	NOUN
ijtc-1664	157	21	and	and	CCONJ
ijtc-1664	157	22	financial	financial	ADJ
ijtc-1664	157	23	institutions	institution	NOUN
ijtc-1664	157	24	stakeholders	stakeholder	NOUN
ijtc-1664	157	25	.	.	PUNCT
ijtc-1664	158	1	the	the	DET
ijtc-1664	158	2	research	research	NOUN
ijtc-1664	158	3	will	will	AUX
ijtc-1664	158	4	give	give	VERB
ijtc-1664	158	5	regulators	regulator	NOUN
ijtc-1664	158	6	and	and	CCONJ
ijtc-1664	158	7	decision	decision	NOUN
ijtc-1664	158	8	-	-	PUNCT
ijtc-1664	158	9	makers	maker	NOUN
ijtc-1664	158	10	the	the	DET
ijtc-1664	158	11	foundation	foundation	NOUN
ijtc-1664	158	12	for	for	ADP
ijtc-1664	158	13	a	a	DET
ijtc-1664	158	14	regulatory	regulatory	ADJ
ijtc-1664	158	15	policy	policy	NOUN
ijtc-1664	158	16	framework	framework	NOUN
ijtc-1664	158	17	to	to	PART
ijtc-1664	158	18	protect	protect	VERB
ijtc-1664	158	19	the	the	DET
ijtc-1664	158	20	financial	financial	ADJ
ijtc-1664	158	21	system	system	NOUN
ijtc-1664	158	22	from	from	ADP
ijtc-1664	158	23	financial	financial	ADJ
ijtc-1664	158	24	crises	crisis	NOUN
ijtc-1664	158	25	and	and	CCONJ
ijtc-1664	158	26	to	to	PART
ijtc-1664	158	27	more	more	ADV
ijtc-1664	158	28	accurately	accurately	ADV
ijtc-1664	158	29	understand	understand	VERB
ijtc-1664	158	30	and	and	CCONJ
ijtc-1664	158	31	quantify	quantify	VERB
ijtc-1664	158	32	such	such	ADJ
ijtc-1664	158	33	credit	credit	NOUN
ijtc-1664	158	34	risk	risk	NOUN
ijtc-1664	158	35	exposures	exposure	NOUN
ijtc-1664	158	36	.	.	PUNCT
ijtc-1664	159	1	this	this	PRON
ijtc-1664	159	2	also	also	ADV
ijtc-1664	159	3	aids	aid	VERB
ijtc-1664	159	4	investors	investor	NOUN
ijtc-1664	159	5	in	in	ADP
ijtc-1664	159	6	understanding	understand	VERB
ijtc-1664	159	7	the	the	DET
ijtc-1664	159	8	variables	variable	NOUN
ijtc-1664	159	9	that	that	PRON
ijtc-1664	159	10	affect	affect	VERB
ijtc-1664	159	11	the	the	DET
ijtc-1664	159	12	returns	return	NOUN
ijtc-1664	159	13	on	on	ADP
ijtc-1664	159	14	their	their	PRON
ijtc-1664	159	15	investments	investment	NOUN
ijtc-1664	159	16	.	.	PUNCT
ijtc-1664	160	1	the	the	DET
ijtc-1664	160	2	availability	availability	NOUN
ijtc-1664	160	3	of	of	ADP
ijtc-1664	160	4	precise	precise	ADJ
ijtc-1664	160	5	and	and	CCONJ
ijtc-1664	160	6	trustworthy	trustworthy	ADJ
ijtc-1664	160	7	information	information	NOUN
ijtc-1664	160	8	regarding	regard	VERB
ijtc-1664	160	9	the	the	DET
ijtc-1664	160	10	credit	credit	NOUN
ijtc-1664	160	11	risk	risk	NOUN
ijtc-1664	160	12	management	management	NOUN
ijtc-1664	160	13	procedures	procedure	NOUN
ijtc-1664	160	14	and	and	CCONJ
ijtc-1664	160	15	financial	financial	ADJ
ijtc-1664	160	16	performance	performance	NOUN
ijtc-1664	160	17	of	of	ADP
ijtc-1664	160	18	commercial	commercial	ADJ
ijtc-1664	160	19	banks	bank	NOUN
ijtc-1664	160	20	in	in	ADP
ijtc-1664	160	21	nigeria	nigeria	PROPN
ijtc-1664	160	22	may	may	AUX
ijtc-1664	160	23	be	be	AUX
ijtc-1664	160	24	restricted	restrict	VERB
ijtc-1664	160	25	.	.	PUNCT
ijtc-1664	161	1	the	the	DET
ijtc-1664	161	2	robustness	robustness	NOUN
ijtc-1664	161	3	and	and	CCONJ
ijtc-1664	161	4	versatility	versatility	NOUN
ijtc-1664	161	5	of	of	ADP
ijtc-1664	161	6	the	the	DET
ijtc-1664	161	7	results	result	NOUN
ijtc-1664	161	8	may	may	AUX
ijtc-1664	161	9	be	be	AUX
ijtc-1664	161	10	impacted	impact	VERB
ijtc-1664	161	11	by	by	ADP
ijtc-1664	161	12	the	the	DET
ijtc-1664	161	13	availability	availability	NOUN
ijtc-1664	161	14	and	and	CCONJ
ijtc-1664	161	15	quality	quality	NOUN
ijtc-1664	161	16	of	of	ADP
ijtc-1664	161	17	the	the	DET
ijtc-1664	161	18	data	datum	NOUN
ijtc-1664	161	19	,	,	PUNCT
ijtc-1664	161	20	which	which	PRON
ijtc-1664	161	21	may	may	AUX
ijtc-1664	161	22	change	change	VERB
ijtc-1664	161	23	between	between	ADP
ijtc-1664	161	24	different	different	ADJ
ijtc-1664	161	25	banks	bank	NOUN
ijtc-1664	161	26	and	and	CCONJ
ijtc-1664	161	27	historical	historical	ADJ
ijtc-1664	161	28	periods	period	NOUN
ijtc-1664	161	29	.	.	PUNCT
ijtc-1664	162	1	the	the	DET
ijtc-1664	162	2	paper	paper	NOUN
ijtc-1664	162	3	offers	offer	VERB
ijtc-1664	162	4	some	some	DET
ijtc-1664	162	5	valid	valid	ADJ
ijtc-1664	162	6	recommendations	recommendation	NOUN
ijtc-1664	162	7	.	.	PUNCT
ijtc-1664	163	1	first	first	ADV
ijtc-1664	163	2	,	,	PUNCT
ijtc-1664	163	3	we	we	PRON
ijtc-1664	163	4	offer	offer	VERB
ijtc-1664	163	5	that	that	SCONJ
ijtc-1664	163	6	commercial	commercial	ADJ
ijtc-1664	163	7	banks	bank	NOUN
ijtc-1664	163	8	in	in	ADP
ijtc-1664	163	9	nigeria	nigeria	PROPN
ijtc-1664	163	10	should	should	AUX
ijtc-1664	163	11	focus	focus	VERB
ijtc-1664	163	12	on	on	ADP
ijtc-1664	163	13	enhancing	enhance	VERB
ijtc-1664	163	14	their	their	PRON
ijtc-1664	163	15	credit	credit	NOUN
ijtc-1664	163	16	risk	risk	NOUN
ijtc-1664	163	17	management	management	NOUN
ijtc-1664	163	18	practices	practice	NOUN
ijtc-1664	163	19	.	.	PUNCT
ijtc-1664	164	1	implementing	implement	VERB
ijtc-1664	164	2	robust	robust	ADJ
ijtc-1664	164	3	risk	risk	NOUN
ijtc-1664	164	4	assessment	assessment	NOUN
ijtc-1664	164	5	,	,	PUNCT
ijtc-1664	164	6	monitoring	monitoring	NOUN
ijtc-1664	164	7	,	,	PUNCT
ijtc-1664	164	8	and	and	CCONJ
ijtc-1664	164	9	mitigation	mitigation	NOUN
ijtc-1664	164	10	strategies	strategy	NOUN
ijtc-1664	164	11	can	can	AUX
ijtc-1664	164	12	help	help	VERB
ijtc-1664	164	13	mitigate	mitigate	VERB
ijtc-1664	164	14	potential	potential	ADJ
ijtc-1664	164	15	credit	credit	NOUN
ijtc-1664	164	16	losses	loss	NOUN
ijtc-1664	164	17	and	and	CCONJ
ijtc-1664	164	18	improve	improve	VERB
ijtc-1664	164	19	overall	overall	ADJ
ijtc-1664	164	20	financial	financial	ADJ
ijtc-1664	164	21	performance	performance	NOUN
ijtc-1664	164	22	.	.	PUNCT
ijtc-1664	165	1	second	second	ADJ
ijtc-1664	165	2	,	,	PUNCT
ijtc-1664	165	3	the	the	DET
ijtc-1664	165	4	banks	bank	NOUN
ijtc-1664	165	5	should	should	AUX
ijtc-1664	165	6	prioritize	prioritize	VERB
ijtc-1664	165	7	maintaining	maintain	VERB
ijtc-1664	165	8	adequate	adequate	ADJ
ijtc-1664	165	9	capital	capital	NOUN
ijtc-1664	165	10	reserves	reserve	NOUN
ijtc-1664	165	11	and	and	CCONJ
ijtc-1664	165	12	optimizing	optimize	VERB
ijtc-1664	165	13	cost	cost	NOUN
ijtc-1664	165	14	structures	structure	NOUN
ijtc-1664	165	15	to	to	PART
ijtc-1664	165	16	enhance	enhance	VERB
ijtc-1664	165	17	their	their	PRON
ijtc-1664	165	18	financial	financial	ADJ
ijtc-1664	165	19	performance	performance	NOUN
ijtc-1664	165	20	.	.	PUNCT
ijtc-1664	166	1	as	as	ADP
ijtc-1664	166	2	strong	strong	ADJ
ijtc-1664	166	3	negative	negative	ADJ
ijtc-1664	166	4	correlation	correlation	NOUN
ijtc-1664	166	5	between	between	ADP
ijtc-1664	166	6	capital	capital	NOUN
ijtc-1664	166	7	adequacy	adequacy	NOUN
ijtc-1664	166	8	ratio	ratio	NOUN
ijtc-1664	166	9	and	and	CCONJ
ijtc-1664	166	10	cost	cost	NOUN
ijtc-1664	166	11	-	-	PUNCT
ijtc-1664	166	12	to	to	ADP
ijtc-1664	166	13	-	-	PUNCT
ijtc-1664	166	14	income	income	NOUN
ijtc-1664	166	15	ratio	ratio	NOUN
ijtc-1664	166	16	suggests	suggest	VERB
ijtc-1664	166	17	that	that	SCONJ
ijtc-1664	166	18	higher	high	ADJ
ijtc-1664	166	19	capital	capital	NOUN
ijtc-1664	166	20	adequacy	adequacy	NOUN
ijtc-1664	166	21	can	can	AUX
ijtc-1664	166	22	lead	lead	VERB
ijtc-1664	166	23	to	to	ADP
ijtc-1664	166	24	improved	improve	VERB
ijtc-1664	166	25	financial	financial	ADJ
ijtc-1664	166	26	efficiency	efficiency	NOUN
ijtc-1664	166	27	.	.	PUNCT
ijtc-1664	167	1	we	we	PRON
ijtc-1664	167	2	suggest	suggest	VERB
ijtc-1664	167	3	banks	bank	NOUN
ijtc-1664	167	4	implement	implement	VERB
ijtc-1664	167	5	effective	effective	ADJ
ijtc-1664	167	6	strategies	strategy	NOUN
ijtc-1664	167	7	for	for	ADP
ijtc-1664	167	8	identifying	identify	VERB
ijtc-1664	167	9	,	,	PUNCT
ijtc-1664	167	10	managing	managing	NOUN
ijtc-1664	167	11	,	,	PUNCT
ijtc-1664	167	12	and	and	CCONJ
ijtc-1664	167	13	recovering	recover	VERB
ijtc-1664	167	14	non	non	ADJ
ijtc-1664	167	15	-	-	ADJ
ijtc-1664	167	16	performing	perform	VERB
ijtc-1664	167	17	loans	loan	NOUN
ijtc-1664	167	18	.	.	PUNCT
ijtc-1664	168	1	the	the	DET
ijtc-1664	168	2	research	research	NOUN
ijtc-1664	168	3	study	study	NOUN
ijtc-1664	168	4	investigated	investigate	VERB
ijtc-1664	168	5	the	the	DET
ijtc-1664	168	6	effect	effect	NOUN
ijtc-1664	168	7	of	of	ADP
ijtc-1664	168	8	credit	credit	NOUN
ijtc-1664	168	9	risk	risk	NOUN
ijtc-1664	168	10	management	management	NOUN
ijtc-1664	168	11	on	on	ADP
ijtc-1664	168	12	the	the	DET
ijtc-1664	168	13	financial	financial	ADJ
ijtc-1664	168	14	performance	performance	NOUN
ijtc-1664	168	15	of	of	ADP
ijtc-1664	168	16	commercial	commercial	ADJ
ijtc-1664	168	17	banks	bank	NOUN
ijtc-1664	168	18	in	in	ADP
ijtc-1664	168	19	nigeria	nigeria	PROPN
ijtc-1664	168	20	.	.	PUNCT
ijtc-1664	169	1	further	further	ADJ
ijtc-1664	169	2	research	research	NOUN
ijtc-1664	169	3	is	be	AUX
ijtc-1664	169	4	needed	need	VERB
ijtc-1664	169	5	on	on	ADP
ijtc-1664	169	6	the	the	DET
ijtc-1664	169	7	impact	impact	NOUN
ijtc-1664	169	8	of	of	ADP
ijtc-1664	169	9	credit	credit	NOUN
ijtc-1664	169	10	risk	risk	NOUN
ijtc-1664	169	11	management	management	NOUN
ijtc-1664	169	12	on	on	ADP
ijtc-1664	169	13	the	the	DET
ijtc-1664	169	14	financial	financial	ADJ
ijtc-1664	169	15	performance	performance	NOUN
ijtc-1664	169	16	of	of	ADP
ijtc-1664	169	17	insurance	insurance	NOUN
ijtc-1664	169	18	firms	firm	NOUN
ijtc-1664	169	19	in	in	ADP
ijtc-1664	169	20	nigeria	nigeria	PROPN
ijtc-1664	169	21	since	since	SCONJ
ijtc-1664	169	22	it	it	PRON
ijtc-1664	169	23	has	have	AUX
ijtc-1664	169	24	become	become	VERB
ijtc-1664	169	25	clear	clear	ADJ
ijtc-1664	169	26	that	that	SCONJ
ijtc-1664	169	27	there	there	PRON
ijtc-1664	169	28	is	be	VERB
ijtc-1664	169	29	limited	limited	ADJ
ijtc-1664	169	30	research	research	NOUN
ijtc-1664	169	31	in	in	ADP
ijtc-1664	169	32	the	the	DET
ijtc-1664	169	33	field	field	NOUN
ijtc-1664	169	34	.	.	PUNCT
ijtc-1664	170	1	reference	reference	NOUN
ijtc-1664	170	2	abubakar	abubakar	PROPN
ijtc-1664	170	3	,	,	PUNCT
ijtc-1664	170	4	a.	a.	PROPN
ijtc-1664	170	5	,	,	PUNCT
ijtc-1664	170	6	sulaiman	sulaiman	PROPN
ijtc-1664	170	7	a.	a.	PROPN
ijtc-1664	170	8	,	,	PUNCT
ijtc-1664	170	9	bello	bello	PROPN
ijtc-1664	170	10	,	,	PUNCT
ijtc-1664	170	11	u.	u.	PROPN
ijtc-1664	170	12	&	&	CCONJ
ijtc-1664	170	13	mohammed	mohammed	PROPN
ijtc-1664	170	14	,	,	PUNCT
ijtc-1664	170	15	u.	u.	PROPN
ijtc-1664	170	16	m.	m.	NOUN
ijtc-1664	170	17	(	(	PUNCT
ijtc-1664	170	18	2019	2019	NUM
ijtc-1664	170	19	)	)	PUNCT
ijtc-1664	170	20	.	.	PUNCT
ijtc-1664	171	1	credit	credit	NOUN
ijtc-1664	171	2	risk	risk	NOUN
ijtc-1664	171	3	management	management	NOUN
ijtc-1664	171	4	and	and	CCONJ
ijtc-1664	171	5	financial	financial	ADJ
ijtc-1664	171	6	performance	performance	NOUN
ijtc-1664	171	7	of	of	ADP
ijtc-1664	171	8	quoted	quote	VERB
ijtc-1664	171	9	deposit	deposit	NOUN
ijtc-1664	171	10	money	money	NOUN
ijtc-1664	171	11	banks	bank	NOUN
ijtc-1664	171	12	in	in	ADP
ijtc-1664	171	13	nigeria	nigeria	PROPN
ijtc-1664	171	14	.	.	PUNCT
ijtc-1664	172	1	university	university	NOUN
ijtc-1664	172	2	of	of	ADP
ijtc-1664	172	3	port	port	PROPN
ijtc-1664	172	4	harcourt	harcourt	PROPN
ijtc-1664	172	5	journal	journal	PROPN
ijtc-1664	172	6	of	of	ADP
ijtc-1664	172	7	management	management	NOUN
ijtc-1664	172	8	1	1	NUM
ijtc-1664	172	9	:	:	PUNCT
ijtc-1664	172	10	178–92	178–92	NUM
ijtc-1664	172	11	.	.	PUNCT
ijtc-1664	173	1	https://www.scirp.org/reference/referencespapers?referenceid=3589535	https://www.scirp.org/reference/referencespapers?referenceid=3589535	PROPN
ijtc-1664	173	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	173	3	https://www.scirp.org/reference/referencespapers?referenceid=3589535	https://www.scirp.org/reference/referencespapers?referenceid=3589535	PROPN
ijtc-1664	173	4	an	an	DET
ijtc-1664	173	5	empirical	empirical	ADJ
ijtc-1664	173	6	analysis	analysis	NOUN
ijtc-1664	173	7	of	of	ADP
ijtc-1664	173	8	the	the	DET
ijtc-1664	173	9	impact	impact	NOUN
ijtc-1664	173	10	of	of	ADP
ijtc-1664	173	11	credit	credit	NOUN
ijtc-1664	173	12	risk	risk	NOUN
ijtc-1664	173	13	management	management	NOUN
ijtc-1664	173	14	on	on	ADP
ijtc-1664	173	15	the	the	DET
ijtc-1664	173	16	financial	financial	ADJ
ijtc-1664	173	17	performance	performance	NOUN
ijtc-1664	173	18	of	of	ADP
ijtc-1664	173	19	commercial	commercial	ADJ
ijtc-1664	173	20	banks	bank	NOUN
ijtc-1664	173	21	in	in	ADP
ijtc-1664	173	22	nigeria	nigeria	PROPN
ijtc-1664	173	23	oyasor	oyasor	PROPN
ijtc-1664	173	24	838	838	NUM
ijtc-1664	173	25	|	|	ADV
ijtc-1664	173	26	ilomata	ilomata	PROPN
ijtc-1664	173	27	international	international	ADJ
ijtc-1664	173	28	journal	journal	NOUN
ijtc-1664	173	29	of	of	ADP
ijtc-1664	173	30	tax	tax	PROPN
ijtc-1664	173	31	&	&	CCONJ
ijtc-1664	173	32	accounting	account	VERB
ijtc-1664	173	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	173	34	accornero	accornero	NOUN
ijtc-1664	173	35	,	,	PUNCT
ijtc-1664	173	36	m.	m.	NOUN
ijtc-1664	173	37	,	,	PUNCT
ijtc-1664	173	38	giuseppe	giuseppe	PROPN
ijtc-1664	173	39	,	,	PUNCT
ijtc-1664	173	40	c.	c.	PROPN
ijtc-1664	173	41	,	,	PUNCT
ijtc-1664	173	42	roberto	roberto	PROPN
ijtc-1664	173	43	,	,	PUNCT
ijtc-1664	173	44	f.	f.	PROPN
ijtc-1664	173	45	,	,	PUNCT
ijtc-1664	173	46	fabio	fabio	PROPN
ijtc-1664	173	47	,	,	PUNCT
ijtc-1664	173	48	p.	p.	PROPN
ijtc-1664	173	49	&	&	CCONJ
ijtc-1664	173	50	alberto	alberto	PROPN
ijtc-1664	173	51	,	,	PUNCT
ijtc-1664	173	52	m.s	m.s	PROPN
ijtc-1664	173	53	.	.	PROPN
ijtc-1664	174	1	(	(	PUNCT
ijtc-1664	174	2	2018	2018	NUM
ijtc-1664	174	3	)	)	PUNCT
ijtc-1664	174	4	.	.	PUNCT
ijtc-1664	175	1	credit	credit	NOUN
ijtc-1664	175	2	risk	risk	NOUN
ijtc-1664	175	3	in	in	ADP
ijtc-1664	175	4	banks	bank	NOUN
ijtc-1664	175	5	’	'	PUNCT
ijtc-1664	175	6	exposures	exposure	NOUN
ijtc-1664	175	7	to	to	ADP
ijtc-1664	175	8	non	non	ADJ
ijtc-1664	175	9	-	-	ADJ
ijtc-1664	175	10	financial	financial	ADJ
ijtc-1664	175	11	firms	firm	NOUN
ijtc-1664	175	12	.	.	PUNCT
ijtc-1664	176	1	european	european	ADJ
ijtc-1664	176	2	financial	financial	ADJ
ijtc-1664	176	3	management	management	NOUN
ijtc-1664	176	4	24	24	NUM
ijtc-1664	176	5	:	:	PUNCT
ijtc-1664	176	6	775–91	775–91	NUM
ijtc-1664	176	7	.	.	PUNCT
ijtc-1664	177	1	https://onlinelibrary.wiley.com/doi/abs/10.1111/eufm.12138	https://onlinelibrary.wiley.com/doi/abs/10.1111/eufm.12138	ADP
ijtc-1664	177	2	addae	addae	NOUN
ijtc-1664	177	3	-	-	PUNCT
ijtc-1664	177	4	korankye	korankye	NOUN
ijtc-1664	177	5	,	,	PUNCT
ijtc-1664	177	6	a.	a.	NOUN
ijtc-1664	177	7	(	(	PUNCT
ijtc-1664	177	8	2014	2014	NUM
ijtc-1664	177	9	)	)	PUNCT
ijtc-1664	177	10	.	.	PUNCT
ijtc-1664	178	1	causes	cause	NOUN
ijtc-1664	178	2	and	and	CCONJ
ijtc-1664	178	3	control	control	NOUN
ijtc-1664	178	4	of	of	ADP
ijtc-1664	178	5	loan	loan	NOUN
ijtc-1664	178	6	default	default	NOUN
ijtc-1664	178	7	/	/	SYM
ijtc-1664	178	8	delinquency	delinquency	NOUN
ijtc-1664	178	9	in	in	ADP
ijtc-1664	178	10	microfinance	microfinance	NOUN
ijtc-1664	178	11	institutions	institution	NOUN
ijtc-1664	178	12	in	in	ADP
ijtc-1664	178	13	ghana	ghana	PROPN
ijtc-1664	178	14	.	.	PUNCT
ijtc-1664	179	1	american	american	PROPN
ijtc-1664	179	2	international	international	PROPN
ijtc-1664	179	3	journal	journal	PROPN
ijtc-1664	179	4	of	of	ADP
ijtc-1664	179	5	contemporary	contemporary	PROPN
ijtc-1664	179	6	research	research	NOUN
ijtc-1664	179	7	,	,	PUNCT
ijtc-1664	179	8	4(12	4(12	NUM
ijtc-1664	179	9	)	)	PUNCT
ijtc-1664	179	10	,	,	PUNCT
ijtc-1664	179	11	36	36	NUM
ijtc-1664	179	12	-	-	SYM
ijtc-1664	179	13	45	45	NUM
ijtc-1664	179	14	.	.	PUNCT
ijtc-1664	180	1	https://www.scirp.org/reference/referencespapers?referenceid=2768628	https://www.scirp.org/reference/referencespapers?referenceid=2768628	PROPN
ijtc-1664	180	2	adedeji	adedeji	NOUN
ijtc-1664	180	3	,	,	PUNCT
ijtc-1664	180	4	a.a	a.a	PROPN
ijtc-1664	180	5	.	.	PROPN
ijtc-1664	180	6	,	,	PUNCT
ijtc-1664	180	7	taiwo	taiwo	PROPN
ijtc-1664	180	8	,	,	PUNCT
ijtc-1664	180	9	j.	j.	PROPN
ijtc-1664	180	10	n.	n.	PROPN
ijtc-1664	180	11	,	,	PUNCT
ijtc-1664	180	12	ikumapayi	ikumapayi	ADV
ijtc-1664	180	13	,	,	PUNCT
ijtc-1664	180	14	t.	t.	PROPN
ijtc-1664	180	15	,	,	PUNCT
ijtc-1664	180	16	&	&	CCONJ
ijtc-1664	180	17	akpevwe	akpevwe	PROPN
ijtc-1664	180	18	,	,	PUNCT
ijtc-1664	180	19	g.	g.	PROPN
ijtc-1664	180	20	(	(	PUNCT
ijtc-1664	180	21	2018	2018	NUM
ijtc-1664	180	22	)	)	PUNCT
ijtc-1664	180	23	.	.	PUNCT
ijtc-1664	181	1	the	the	DET
ijtc-1664	181	2	evaluation	evaluation	NOUN
ijtc-1664	181	3	of	of	ADP
ijtc-1664	181	4	credit	credit	NOUN
ijtc-1664	181	5	management	management	NOUN
ijtc-1664	181	6	on	on	ADP
ijtc-1664	181	7	the	the	DET
ijtc-1664	181	8	performance	performance	NOUN
ijtc-1664	181	9	of	of	ADP
ijtc-1664	181	10	small	small	ADJ
ijtc-1664	181	11	-	-	PUNCT
ijtc-1664	181	12	scale	scale	NOUN
ijtc-1664	181	13	enterprises	enterprise	NOUN
ijtc-1664	181	14	in	in	ADP
ijtc-1664	181	15	nigeria	nigeria	PROPN
ijtc-1664	181	16	.	.	PUNCT
ijtc-1664	182	1	international	international	ADJ
ijtc-1664	182	2	ejournal	ejournal	NOUN
ijtc-1664	182	3	of	of	ADP
ijtc-1664	182	4	advances	advance	NOUN
ijtc-1664	182	5	in	in	ADP
ijtc-1664	182	6	social	social	ADJ
ijtc-1664	182	7	sciences	science	NOUN
ijtc-1664	182	8	,	,	PUNCT
ijtc-1664	182	9	4(10	4(10	NUM
ijtc-1664	182	10	)	)	PUNCT
ijtc-1664	182	11	,	,	PUNCT
ijtc-1664	182	12	130	130	NUM
ijtc-1664	182	13	-	-	SYM
ijtc-1664	182	14	138	138	NUM
ijtc-1664	182	15	.	.	PUNCT
ijtc-1664	183	1	https://doi.org/10.18769/ijasos.417706	https://doi.org/10.18769/ijasos.417706	PROPN
ijtc-1664	183	2	adegbie	adegbie	PROPN
ijtc-1664	183	3	,	,	PUNCT
ijtc-1664	183	4	f.f	f.f	PROPN
ijtc-1664	183	5	.	.	PROPN
ijtc-1664	183	6	,	,	PUNCT
ijtc-1664	183	7	&	&	CCONJ
ijtc-1664	183	8	otitolaiye	otitolaiye	PROPN
ijtc-1664	183	9	,	,	PUNCT
ijtc-1664	183	10	e.d	e.d	PROPN
ijtc-1664	183	11	.	.	PROPN
ijtc-1664	183	12	(	(	PUNCT
ijtc-1664	183	13	2020	2020	NUM
ijtc-1664	183	14	)	)	PUNCT
ijtc-1664	183	15	.	.	PUNCT
ijtc-1664	184	1	credit	credit	NOUN
ijtc-1664	184	2	risk	risk	NOUN
ijtc-1664	184	3	and	and	CCONJ
ijtc-1664	184	4	financial	financial	ADJ
ijtc-1664	184	5	performance	performance	NOUN
ijtc-1664	184	6	:	:	PUNCT
ijtc-1664	184	7	an	an	DET
ijtc-1664	184	8	empirical	empirical	ADJ
ijtc-1664	184	9	study	study	NOUN
ijtc-1664	184	10	of	of	ADP
ijtc-1664	184	11	deposit	deposit	NOUN
ijtc-1664	184	12	money	money	NOUN
ijtc-1664	184	13	banks	bank	NOUN
ijtc-1664	184	14	in	in	ADP
ijtc-1664	184	15	nigeria	nigeria	PROPN
ijtc-1664	184	16	.	.	PUNCT
ijtc-1664	185	1	european	european	PROPN
ijtc-1664	185	2	journal	journal	PROPN
ijtc-1664	185	3	of	of	ADP
ijtc-1664	185	4	accounting	accounting	NOUN
ijtc-1664	185	5	,	,	PUNCT
ijtc-1664	185	6	auditing	auditing	NOUN
ijtc-1664	185	7	and	and	CCONJ
ijtc-1664	185	8	finance	finance	NOUN
ijtc-1664	185	9	research	research	NOUN
ijtc-1664	185	10	8	8	NUM
ijtc-1664	185	11	:	:	PUNCT
ijtc-1664	186	1	38–58	38–58	NUM
ijtc-1664	186	2	.	.	PUNCT
ijtc-1664	187	1	https://doi.org/10.37745/ejaafr.2013	https://doi.org/10.37745/ejaafr.2013	PROPN
ijtc-1664	187	2	afande	afande	PROPN
ijtc-1664	187	3	,	,	PUNCT
ijtc-1664	187	4	f.	f.	PROPN
ijtc-1664	187	5	o.	o.	PROPN
ijtc-1664	187	6	(	(	PUNCT
ijtc-1664	187	7	2014	2014	NUM
ijtc-1664	187	8	)	)	PUNCT
ijtc-1664	187	9	.	.	PUNCT
ijtc-1664	188	1	credit	credit	NOUN
ijtc-1664	188	2	risk	risk	NOUN
ijtc-1664	188	3	management	management	NOUN
ijtc-1664	188	4	practices	practice	NOUN
ijtc-1664	188	5	of	of	ADP
ijtc-1664	188	6	commercial	commercial	ADJ
ijtc-1664	188	7	banks	bank	NOUN
ijtc-1664	188	8	in	in	ADP
ijtc-1664	188	9	kenya	kenya	PROPN
ijtc-1664	188	10	.	.	PUNCT
ijtc-1664	189	1	european	european	PROPN
ijtc-1664	189	2	journal	journal	PROPN
ijtc-1664	189	3	of	of	ADP
ijtc-1664	189	4	business	business	NOUN
ijtc-1664	189	5	and	and	CCONJ
ijtc-1664	189	6	management	management	NOUN
ijtc-1664	189	7	,	,	PUNCT
ijtc-1664	189	8	6(34	6(34	NUM
ijtc-1664	189	9	)	)	PUNCT
ijtc-1664	189	10	,	,	PUNCT
ijtc-1664	189	11	21	21	NUM
ijtc-1664	189	12	-	-	SYM
ijtc-1664	189	13	62	62	NUM
ijtc-1664	189	14	.	.	PUNCT
ijtc-1664	190	1	https://iiste.org/journals/index.php/ejbm/article/view/17139	https://iiste.org/journals/index.php/ejbm/article/view/17139	NOUN
ijtc-1664	190	2	afolabi	afolabi	NOUN
ijtc-1664	190	3	,	,	PUNCT
ijtc-1664	190	4	t.s	t.s	PROPN
ijtc-1664	190	5	.	.	PROPN
ijtc-1664	190	6	,	,	PUNCT
ijtc-1664	190	7	tomola	tomola	PROPN
ijtc-1664	190	8	,	,	PUNCT
ijtc-1664	190	9	m.o	m.o	PROPN
ijtc-1664	190	10	.	.	PROPN
ijtc-1664	190	11	,	,	PUNCT
ijtc-1664	190	12	&	&	CCONJ
ijtc-1664	190	13	tajudeen	tajudeen	NOUN
ijtc-1664	190	14	,	,	PUNCT
ijtc-1664	190	15	e.	e.	PROPN
ijtc-1664	190	16	(	(	PUNCT
ijtc-1664	190	17	2020	2020	NUM
ijtc-1664	190	18	)	)	PUNCT
ijtc-1664	190	19	.	.	PUNCT
ijtc-1664	191	1	credit	credit	NOUN
ijtc-1664	191	2	risk	risk	NOUN
ijtc-1664	191	3	and	and	CCONJ
ijtc-1664	191	4	financial	financial	ADJ
ijtc-1664	191	5	performance	performance	NOUN
ijtc-1664	191	6	:	:	PUNCT
ijtc-1664	191	7	evidence	evidence	NOUN
ijtc-1664	191	8	from	from	ADP
ijtc-1664	191	9	microfinance	microfinance	NOUN
ijtc-1664	191	10	banks	bank	NOUN
ijtc-1664	191	11	in	in	ADP
ijtc-1664	191	12	nigeria	nigeria	PROPN
ijtc-1664	191	13	.	.	PUNCT
ijtc-1664	192	1	iosr	iosr	PROPN
ijtc-1664	192	2	journal	journal	PROPN
ijtc-1664	192	3	of	of	ADP
ijtc-1664	192	4	economics	economic	NOUN
ijtc-1664	192	5	and	and	CCONJ
ijtc-1664	192	6	finance	finance	NOUN
ijtc-1664	192	7	11	11	NUM
ijtc-1664	192	8	:	:	PUNCT
ijtc-1664	192	9	8–15	8–15	PROPN
ijtc-1664	192	10	.	.	PUNCT
ijtc-1664	193	1	https://doi.org/10.9790/5933-1101070815	https://doi.org/10.9790/5933-1101070815	PROPN
ijtc-1664	193	2	afriyie	afriyie	PROPN
ijtc-1664	193	3	,	,	PUNCT
ijtc-1664	193	4	h.	h.	PROPN
ijtc-1664	193	5	o.	o.	PROPN
ijtc-1664	193	6	,	,	PUNCT
ijtc-1664	193	7	&	&	CCONJ
ijtc-1664	193	8	akotey	akotey	PROPN
ijtc-1664	193	9	,	,	PUNCT
ijtc-1664	193	10	j.	j.	PROPN
ijtc-1664	193	11	o.	o.	PROPN
ijtc-1664	193	12	(	(	PUNCT
ijtc-1664	193	13	2012	2012	NUM
ijtc-1664	193	14	)	)	PUNCT
ijtc-1664	193	15	.	.	PUNCT
ijtc-1664	194	1	credit	credit	NOUN
ijtc-1664	194	2	risk	risk	NOUN
ijtc-1664	194	3	management	management	NOUN
ijtc-1664	194	4	and	and	CCONJ
ijtc-1664	194	5	profitability	profitability	NOUN
ijtc-1664	194	6	of	of	ADP
ijtc-1664	194	7	selected	select	VERB
ijtc-1664	194	8	rural	rural	ADJ
ijtc-1664	194	9	banks	bank	NOUN
ijtc-1664	194	10	in	in	ADP
ijtc-1664	194	11	ghana	ghana	PROPN
ijtc-1664	194	12	.	.	PUNCT
ijtc-1664	195	1	ghana	ghana	PROPN
ijtc-1664	195	2	:	:	PUNCT
ijtc-1664	195	3	catholic	catholic	PROPN
ijtc-1664	195	4	university	university	PROPN
ijtc-1664	195	5	college	college	PROPN
ijtc-1664	195	6	of	of	ADP
ijtc-1664	195	7	ghana	ghana	PROPN
ijtc-1664	195	8	,	,	PUNCT
ijtc-1664	195	9	7(4	7(4	NUM
ijtc-1664	195	10	)	)	PUNCT
ijtc-1664	195	11	,	,	PUNCT
ijtc-1664	195	12	176	176	NUM
ijtc-1664	195	13	-	-	SYM
ijtc-1664	195	14	181	181	NUM
ijtc-1664	195	15	.	.	PUNCT
ijtc-1664	196	1	https://www.scirp.org/reference/referencespapers?referenceid=3069810	https://www.scirp.org/reference/referencespapers?referenceid=3069810	NOUN
ijtc-1664	196	2	afriyie	afriyie	ADV
ijtc-1664	196	3	,	,	PUNCT
ijtc-1664	196	4	s.	s.	PROPN
ijtc-1664	196	5	o.	o.	PROPN
ijtc-1664	196	6	,	,	PUNCT
ijtc-1664	196	7	yusheng	yusheng	PROPN
ijtc-1664	196	8	,	,	PUNCT
ijtc-1664	196	9	k.	k.	PROPN
ijtc-1664	196	10	,	,	PUNCT
ijtc-1664	196	11	kaodui	kaodui	PROPN
ijtc-1664	196	12	,	,	PUNCT
ijtc-1664	196	13	l.	l.	PROPN
ijtc-1664	196	14	,	,	PUNCT
ijtc-1664	196	15	caesar	caesar	PROPN
ijtc-1664	196	16	,	,	PUNCT
ijtc-1664	196	17	a.	a.	PROPN
ijtc-1664	196	18	e.	e.	PROPN
ijtc-1664	196	19	,	,	PUNCT
ijtc-1664	196	20	&	&	CCONJ
ijtc-1664	196	21	owusu	owusu	PROPN
ijtc-1664	196	22	-	-	PROPN
ijtc-1664	196	23	akomeah	akomeah	PROPN
ijtc-1664	196	24	,	,	PUNCT
ijtc-1664	196	25	m.	m.	NOUN
ijtc-1664	196	26	(	(	PUNCT
ijtc-1664	196	27	2018	2018	NUM
ijtc-1664	196	28	)	)	PUNCT
ijtc-1664	196	29	.	.	PUNCT
ijtc-1664	197	1	credit	credit	NOUN
ijtc-1664	197	2	risk	risk	NOUN
ijtc-1664	197	3	management	management	NOUN
ijtc-1664	197	4	system	system	NOUN
ijtc-1664	197	5	of	of	ADP
ijtc-1664	197	6	commercial	commercial	ADJ
ijtc-1664	197	7	banks	bank	NOUN
ijtc-1664	197	8	:	:	PUNCT
ijtc-1664	197	9	an	an	DET
ijtc-1664	197	10	analysis	analysis	NOUN
ijtc-1664	197	11	of	of	ADP
ijtc-1664	197	12	the	the	DET
ijtc-1664	197	13	process	process	NOUN
ijtc-1664	197	14	.	.	PUNCT
ijtc-1664	198	1	https://doi.org/10.37745/ejaafr.2013	https://doi.org/10.37745/ejaafr.2013	PROPN
ijtc-1664	198	2	ahmad	ahmad	PROPN
ijtc-1664	198	3	,	,	PUNCT
ijtc-1664	198	4	a.	a.	NOUN
ijtc-1664	198	5	u	u	PROPN
ijtc-1664	198	6	,	,	PUNCT
ijtc-1664	198	7	uckath	uckath	NOUN
ijtc-1664	198	8	,	,	PUNCT
ijtc-1664	198	9	v.b	v.b	PROPN
ijtc-1664	198	10	.	.	PROPN
ijtc-1664	198	11	&	&	CCONJ
ijtc-1664	198	12	prem	prem	PROPN
ijtc-1664	198	13	,	,	PUNCT
ijtc-1664	198	14	s.j	s.j	PROPN
ijtc-1664	198	15	.	.	PROPN
ijtc-1664	198	16	(	(	PUNCT
ijtc-1664	198	17	2021	2021	NUM
ijtc-1664	198	18	)	)	PUNCT
ijtc-1664	198	19	.	.	PUNCT
ijtc-1664	199	1	a	a	DET
ijtc-1664	199	2	study	study	NOUN
ijtc-1664	199	3	of	of	ADP
ijtc-1664	199	4	multicollinearity	multicollinearity	NOUN
ijtc-1664	199	5	detection	detection	NOUN
ijtc-1664	199	6	and	and	CCONJ
ijtc-1664	199	7	rectification	rectification	NOUN
ijtc-1664	199	8	under	under	ADP
ijtc-1664	199	9	missing	miss	VERB
ijtc-1664	199	10	values	value	NOUN
ijtc-1664	199	11	.	.	PUNCT
ijtc-1664	200	1	turkish	turkish	ADJ
ijtc-1664	200	2	journal	journal	NOUN
ijtc-1664	200	3	of	of	ADP
ijtc-1664	200	4	computer	computer	NOUN
ijtc-1664	200	5	and	and	CCONJ
ijtc-1664	200	6	mathematics	mathematic	NOUN
ijtc-1664	200	7	education	education	NOUN
ijtc-1664	200	8	12	12	NUM
ijtc-1664	200	9	:	:	PUNCT
ijtc-1664	200	10	399–418	399–418	NUM
ijtc-1664	200	11	.	.	PUNCT
ijtc-1664	201	1	https://doi.org/10.17762/turcomat.v12i1s.1880	https://doi.org/10.17762/turcomat.v12i1s.1880	PROPN
ijtc-1664	201	2	ajao	ajao	PROPN
ijtc-1664	201	3	,	,	PUNCT
ijtc-1664	201	4	m.	m.	NOUN
ijtc-1664	201	5	g	g	PROPN
ijtc-1664	201	6	,	,	PUNCT
ijtc-1664	201	7	&	&	CCONJ
ijtc-1664	201	8	ehi	ehi	PROPN
ijtc-1664	201	9	,	,	PUNCT
ijtc-1664	201	10	p.o	p.o	PROPN
ijtc-1664	201	11	.	.	PROPN
ijtc-1664	201	12	(	(	PUNCT
ijtc-1664	201	13	2019	2019	NUM
ijtc-1664	201	14	)	)	PUNCT
ijtc-1664	201	15	.	.	PUNCT
ijtc-1664	202	1	credit	credit	NOUN
ijtc-1664	202	2	risk	risk	NOUN
ijtc-1664	202	3	management	management	NOUN
ijtc-1664	202	4	and	and	CCONJ
ijtc-1664	202	5	performance	performance	NOUN
ijtc-1664	202	6	of	of	ADP
ijtc-1664	202	7	deposit	deposit	NOUN
ijtc-1664	202	8	money	money	NOUN
ijtc-1664	202	9	banks	bank	NOUN
ijtc-1664	202	10	in	in	ADP
ijtc-1664	202	11	nigeria	nigeria	PROPN
ijtc-1664	202	12	.	.	PUNCT
ijtc-1664	203	1	african	african	ADJ
ijtc-1664	203	2	review	review	NOUN
ijtc-1664	203	3	of	of	ADP
ijtc-1664	203	4	economics	economic	NOUN
ijtc-1664	203	5	and	and	CCONJ
ijtc-1664	203	6	finance	finance	NOUN
ijtc-1664	203	7	11	11	NUM
ijtc-1664	203	8	:	:	PUNCT
ijtc-1664	203	9	157–77	157–77	NUM
ijtc-1664	203	10	.	.	PUNCT
ijtc-1664	204	1	https://www.ajol.info/index.php/aref/article/view/187628	https://www.ajol.info/index.php/aref/article/view/187628	X
ijtc-1664	204	2	akinselure	akinselure	PROPN
ijtc-1664	204	3	,	,	PUNCT
ijtc-1664	204	4	o.	o.	PROPN
ijtc-1664	204	5	p.	p.	PROPN
ijtc-1664	204	6	&	&	CCONJ
ijtc-1664	204	7	abisola	abisola	PROPN
ijtc-1664	204	8	t.	t.	PROPN
ijtc-1664	204	9	a.	a.	PROPN
ijtc-1664	204	10	(	(	PUNCT
ijtc-1664	204	11	2019	2019	NUM
ijtc-1664	204	12	)	)	PUNCT
ijtc-1664	204	13	.	.	PUNCT
ijtc-1664	205	1	impact	impact	NOUN
ijtc-1664	205	2	of	of	ADP
ijtc-1664	205	3	credit	credit	NOUN
ijtc-1664	205	4	risk	risk	NOUN
ijtc-1664	205	5	management	management	NOUN
ijtc-1664	205	6	on	on	ADP
ijtc-1664	205	7	profitability	profitability	NOUN
ijtc-1664	205	8	of	of	ADP
ijtc-1664	205	9	selected	select	VERB
ijtc-1664	205	10	deposit	deposit	NOUN
ijtc-1664	205	11	money	money	NOUN
ijtc-1664	205	12	banks	bank	NOUN
ijtc-1664	205	13	in	in	ADP
ijtc-1664	205	14	nigeria	nigeria	PROPN
ijtc-1664	205	15	.	.	PUNCT
ijtc-1664	206	1	international	international	ADJ
ijtc-1664	206	2	journal	journal	PROPN
ijtc-1664	206	3	of	of	ADP
ijtc-1664	206	4	economics	economic	NOUN
ijtc-1664	206	5	,	,	PUNCT
ijtc-1664	206	6	commerce	commerce	NOUN
ijtc-1664	206	7	and	and	CCONJ
ijtc-1664	206	8	management	management	NOUN
ijtc-1664	206	9	7	7	NUM
ijtc-1664	206	10	:	:	PUNCT
ijtc-1664	206	11	254–68	254–68	NUM
ijtc-1664	206	12	.	.	PUNCT
ijtc-1664	207	1	https://ijecm.co.uk/wp-content/uploads/2019/09/7918a.pdf	https://ijecm.co.uk/wp-content/uploads/2019/09/7918a.pdf	PROPN
ijtc-1664	207	2	alshatti	alshatti	PROPN
ijtc-1664	207	3	,	,	PUNCT
ijtc-1664	207	4	a.s	a.s	PROPN
ijtc-1664	207	5	.	.	PROPN
ijtc-1664	207	6	(	(	PUNCT
ijtc-1664	207	7	2015	2015	NUM
ijtc-1664	207	8	)	)	PUNCT
ijtc-1664	207	9	.	.	PUNCT
ijtc-1664	208	1	the	the	DET
ijtc-1664	208	2	effect	effect	NOUN
ijtc-1664	208	3	of	of	ADP
ijtc-1664	208	4	credit	credit	NOUN
ijtc-1664	208	5	risk	risk	NOUN
ijtc-1664	208	6	management	management	NOUN
ijtc-1664	208	7	on	on	ADP
ijtc-1664	208	8	financial	financial	ADJ
ijtc-1664	208	9	performance	performance	NOUN
ijtc-1664	208	10	of	of	ADP
ijtc-1664	208	11	the	the	DET
ijtc-1664	208	12	jordanian	jordanian	ADJ
ijtc-1664	208	13	commercial	commercial	ADJ
ijtc-1664	208	14	banks	bank	NOUN
ijtc-1664	208	15	.	.	PUNCT
ijtc-1664	209	1	investment	investment	NOUN
ijtc-1664	209	2	management	management	NOUN
ijtc-1664	209	3	and	and	CCONJ
ijtc-1664	209	4	financial	financial	ADJ
ijtc-1664	209	5	innovations	innovation	NOUN
ijtc-1664	209	6	,	,	PUNCT
ijtc-1664	209	7	12(1	12(1	NUM
ijtc-1664	209	8	)	)	PUNCT
ijtc-1664	209	9	,	,	PUNCT
ijtc-1664	209	10	338	338	NUM
ijtc-1664	209	11	-	-	SYM
ijtc-1664	209	12	345	345	NUM
ijtc-1664	209	13	.	.	PUNCT
ijtc-1664	210	1	https://www.businessperspectives.org/index.php/journals/investment-managementhttps://www.ilomata.org/index.php/ijtc	https://www.businessperspectives.org/index.php/journals/investment-managementhttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	211	1	https://onlinelibrary.wiley.com/doi/abs/10.1111/eufm.12138	https://onlinelibrary.wiley.com/doi/abs/10.1111/eufm.12138	ADP
ijtc-1664	211	2	https://www.scirp.org/reference/referencespapers?referenceid=2768628	https://www.scirp.org/reference/referencespapers?referenceid=2768628	PROPN
ijtc-1664	211	3	https://doi.org/10.18769/ijasos.417706	https://doi.org/10.18769/ijasos.417706	X
ijtc-1664	212	1	https://doi.org/10.37745/ejaafr.2013	https://doi.org/10.37745/ejaafr.2013	NOUN
ijtc-1664	212	2	https://iiste.org/journals/index.php/ejbm/article/view/17139	https://iiste.org/journals/index.php/ejbm/article/view/17139	NOUN
ijtc-1664	212	3	https://doi.org/10.9790/5933-1101070815	https://doi.org/10.9790/5933-1101070815	NOUN
ijtc-1664	212	4	https://www.scirp.org/reference/referencespapers?referenceid=3069810	https://www.scirp.org/reference/referencespapers?referenceid=3069810	X
ijtc-1664	212	5	https://doi.org/10.37745/ejaafr.2013	https://doi.org/10.37745/ejaafr.2013	NOUN
ijtc-1664	212	6	https://doi.org/10.17762/turcomat.v12i1s.1880	https://doi.org/10.17762/turcomat.v12i1s.1880	PROPN
ijtc-1664	212	7	https://www.ajol.info/index.php/aref/article/view/187628	https://www.ajol.info/index.php/aref/article/view/187628	PROPN
ijtc-1664	212	8	https://ijecm.co.uk/wp-content/uploads/2019/09/7918a.pdf	https://ijecm.co.uk/wp-content/uploads/2019/09/7918a.pdf	PROPN
ijtc-1664	212	9	https://www.businessperspectives.org/index.php/journals/investment-management-and-financial-innovations/issue-1-cont-10/the-effect-of-credit-risk-management-on-financial-performance-of-the-jordanian-commercial-banks	https://www.businessperspectives.org/index.php/journals/investment-management-and-financial-innovations/issue-1-cont-10/the-effect-of-credit-risk-management-on-financial-performance-of-the-jordanian-commercial-bank	VERB
ijtc-1664	212	10	an	an	DET
ijtc-1664	212	11	empirical	empirical	ADJ
ijtc-1664	212	12	analysis	analysis	NOUN
ijtc-1664	212	13	of	of	ADP
ijtc-1664	212	14	the	the	DET
ijtc-1664	212	15	impact	impact	NOUN
ijtc-1664	212	16	of	of	ADP
ijtc-1664	212	17	credit	credit	NOUN
ijtc-1664	212	18	risk	risk	NOUN
ijtc-1664	212	19	management	management	NOUN
ijtc-1664	212	20	on	on	ADP
ijtc-1664	212	21	the	the	DET
ijtc-1664	212	22	financial	financial	ADJ
ijtc-1664	212	23	performance	performance	NOUN
ijtc-1664	212	24	of	of	ADP
ijtc-1664	212	25	commercial	commercial	ADJ
ijtc-1664	212	26	banks	bank	NOUN
ijtc-1664	212	27	in	in	ADP
ijtc-1664	212	28	nigeria	nigeria	PROPN
ijtc-1664	212	29	oyasor	oyasor	PROPN
ijtc-1664	212	30	839	839	NUM
ijtc-1664	212	31	|	|	ADV
ijtc-1664	212	32	ilomata	ilomata	PROPN
ijtc-1664	212	33	international	international	ADJ
ijtc-1664	212	34	journal	journal	NOUN
ijtc-1664	212	35	of	of	ADP
ijtc-1664	212	36	tax	tax	PROPN
ijtc-1664	212	37	&	&	CCONJ
ijtc-1664	212	38	accounting	accounting	PROPN
ijtc-1664	212	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	212	40	and	and	CCONJ
ijtc-1664	212	41	-	-	PUNCT
ijtc-1664	212	42	financial	financial	ADJ
ijtc-1664	212	43	-	-	PUNCT
ijtc-1664	212	44	innovations	innovation	NOUN
ijtc-1664	212	45	/	/	SYM
ijtc-1664	212	46	issue-1	issue-1	PROPN
ijtc-1664	212	47	-	-	PUNCT
ijtc-1664	212	48	cont-10	cont-10	NOUN
ijtc-1664	212	49	/	/	SYM
ijtc-1664	212	50	the	the	DET
ijtc-1664	212	51	-	-	PUNCT
ijtc-1664	212	52	effect	effect	NOUN
ijtc-1664	212	53	-	-	PUNCT
ijtc-1664	212	54	of	of	ADP
ijtc-1664	212	55	-	-	PUNCT
ijtc-1664	212	56	credit	credit	NOUN
ijtc-1664	212	57	-	-	PUNCT
ijtc-1664	212	58	risk	risk	NOUN
ijtc-1664	212	59	-	-	PUNCT
ijtc-1664	212	60	management	management	NOUN
ijtc-1664	212	61	-	-	PUNCT
ijtc-1664	212	62	onfinancial	onfinancial	ADJ
ijtc-1664	212	63	-	-	PUNCT
ijtc-1664	212	64	performance	performance	NOUN
ijtc-1664	212	65	-	-	PUNCT
ijtc-1664	212	66	of	of	ADP
ijtc-1664	212	67	-	-	PUNCT
ijtc-1664	212	68	the	the	DET
ijtc-1664	212	69	-	-	PUNCT
ijtc-1664	212	70	jordanian	jordanian	ADJ
ijtc-1664	212	71	-	-	PUNCT
ijtc-1664	212	72	commercial	commercial	ADJ
ijtc-1664	212	73	-	-	PUNCT
ijtc-1664	212	74	banks	bank	NOUN
ijtc-1664	212	75	altman	altman	PROPN
ijtc-1664	212	76	,	,	PUNCT
ijtc-1664	212	77	e.	e.	PROPN
ijtc-1664	212	78	i.	i.	PROPN
ijtc-1664	212	79	,	,	PUNCT
ijtc-1664	212	80	caouette	caouette	PROPN
ijtc-1664	212	81	,	,	PUNCT
ijtc-1664	212	82	j.	j.	PROPN
ijtc-1664	212	83	b.	b.	PROPN
ijtc-1664	212	84	,	,	PUNCT
ijtc-1664	212	85	&	&	CCONJ
ijtc-1664	212	86	narayanan	narayanan	PROPN
ijtc-1664	212	87	,	,	PUNCT
ijtc-1664	212	88	p.	p.	PROPN
ijtc-1664	212	89	(	(	PUNCT
ijtc-1664	212	90	1998	1998	NUM
ijtc-1664	212	91	)	)	PUNCT
ijtc-1664	212	92	.	.	PUNCT
ijtc-1664	213	1	managing	manage	VERB
ijtc-1664	213	2	credit	credit	NOUN
ijtc-1664	213	3	risk	risk	NOUN
ijtc-1664	213	4	:	:	PUNCT
ijtc-1664	213	5	the	the	DET
ijtc-1664	213	6	next	next	ADJ
ijtc-1664	213	7	great	great	ADJ
ijtc-1664	213	8	financial	financial	ADJ
ijtc-1664	213	9	challenge	challenge	NOUN
ijtc-1664	213	10	.	.	PUNCT
ijtc-1664	214	1	new	new	PROPN
ijtc-1664	214	2	york	york	PROPN
ijtc-1664	214	3	:	:	PUNCT
ijtc-1664	214	4	john	john	PROPN
ijtc-1664	214	5	wiley	wiley	PROPN
ijtc-1664	214	6	&	&	CCONJ
ijtc-1664	214	7	sons	son	NOUN
ijtc-1664	214	8	.	.	PUNCT
ijtc-1664	215	1	https://www.scirp.org/reference/referencespapers?referenceid=2807378	https://www.scirp.org/reference/referencespapers?referenceid=2807378	PROPN
ijtc-1664	215	2	babatunde	babatunde	PROPN
ijtc-1664	215	3	,	,	PUNCT
ijtc-1664	215	4	s.a	s.a	PROPN
ijtc-1664	215	5	.	.	PROPN
ijtc-1664	215	6	(	(	PUNCT
ijtc-1664	215	7	2022	2022	NUM
ijtc-1664	215	8	)	)	PUNCT
ijtc-1664	215	9	.	.	PUNCT
ijtc-1664	216	1	examining	examine	VERB
ijtc-1664	216	2	the	the	DET
ijtc-1664	216	3	association	association	NOUN
ijtc-1664	216	4	between	between	ADP
ijtc-1664	216	5	government	government	NOUN
ijtc-1664	216	6	budget	budget	NOUN
ijtc-1664	216	7	and	and	CCONJ
ijtc-1664	216	8	poverty	poverty	NOUN
ijtc-1664	216	9	rate	rate	NOUN
ijtc-1664	216	10	in	in	ADP
ijtc-1664	216	11	nigeria	nigeria	PROPN
ijtc-1664	216	12	.	.	PUNCT
ijtc-1664	217	1	global	global	ADJ
ijtc-1664	217	2	journal	journal	PROPN
ijtc-1664	217	3	of	of	ADP
ijtc-1664	217	4	accounting	accounting	NOUN
ijtc-1664	217	5	.	.	PUNCT
ijtc-1664	218	1	retrieved	retrieve	VERB
ijtc-1664	218	2	on	on	ADP
ijtc-1664	218	3	2nd	2nd	ADJ
ijtc-1664	218	4	september	september	PROPN
ijtc-1664	218	5	,	,	PUNCT
ijtc-1664	218	6	2022	2022	NUM
ijtc-1664	218	7	from	from	ADP
ijtc-1664	218	8	http://gja.unilag.edu.ng/article/view/1572/1214	http://gja.unilag.edu.ng/article/view/1572/1214	PROPN
ijtc-1664	218	9	.	.	PUNCT
ijtc-1664	219	1	berríos	berríos	PROPN
ijtc-1664	219	2	,	,	PUNCT
ijtc-1664	219	3	m.	m.	PROPN
ijtc-1664	219	4	r.	r.	PROPN
ijtc-1664	219	5	(	(	PUNCT
ijtc-1664	219	6	2013	2013	NUM
ijtc-1664	219	7	)	)	PUNCT
ijtc-1664	219	8	.	.	PUNCT
ijtc-1664	220	1	the	the	DET
ijtc-1664	220	2	relationship	relationship	NOUN
ijtc-1664	220	3	between	between	ADP
ijtc-1664	220	4	bank	bank	NOUN
ijtc-1664	220	5	credit	credit	NOUN
ijtc-1664	220	6	risk	risk	NOUN
ijtc-1664	220	7	and	and	CCONJ
ijtc-1664	220	8	profitability	profitability	NOUN
ijtc-1664	220	9	and	and	CCONJ
ijtc-1664	220	10	liquidity	liquidity	NOUN
ijtc-1664	220	11	.	.	PUNCT
ijtc-1664	221	1	the	the	DET
ijtc-1664	221	2	international	international	ADJ
ijtc-1664	221	3	journal	journal	NOUN
ijtc-1664	221	4	of	of	ADP
ijtc-1664	221	5	business	business	NOUN
ijtc-1664	221	6	and	and	CCONJ
ijtc-1664	221	7	finance	finance	NOUN
ijtc-1664	221	8	research	research	NOUN
ijtc-1664	221	9	,	,	PUNCT
ijtc-1664	221	10	7(3	7(3	NUM
ijtc-1664	221	11	)	)	PUNCT
ijtc-1664	221	12	,	,	PUNCT
ijtc-1664	221	13	105	105	NUM
ijtc-1664	221	14	-	-	SYM
ijtc-1664	221	15	118	118	NUM
ijtc-1664	221	16	.	.	PUNCT
ijtc-1664	222	1	https://ssrn.com/abstract=2149816	https://ssrn.com/abstract=2149816	PROPN
ijtc-1664	222	2	cfi	cfi	PROPN
ijtc-1664	222	3	team	team	NOUN
ijtc-1664	222	4	.	.	PUNCT
ijtc-1664	223	1	(	(	PUNCT
ijtc-1664	223	2	2022	2022	NUM
ijtc-1664	223	3	)	)	PUNCT
ijtc-1664	223	4	.	.	PUNCT
ijtc-1664	224	1	risk	risk	NOUN
ijtc-1664	224	2	management	management	NOUN
ijtc-1664	224	3	.	.	PUNCT
ijtc-1664	225	1	retrieved	retrieve	VERB
ijtc-1664	225	2	on	on	ADP
ijtc-1664	225	3	29	29	NUM
ijtc-1664	225	4	august	august	PROPN
ijtc-1664	225	5	,	,	PUNCT
ijtc-1664	225	6	2022	2022	NUM
ijtc-1664	225	7	from	from	ADP
ijtc-1664	225	8	https://corporatefinanceinstitute.com/resources/knowledge/strategy/riskmanagement/	https://corporatefinanceinstitute.com/resources/knowledge/strategy/riskmanagement/	PROPN
ijtc-1664	225	9	chen	chen	PROPN
ijtc-1664	225	10	,	,	PUNCT
ijtc-1664	225	11	k.	k.	PROPN
ijtc-1664	225	12	,	,	PUNCT
ijtc-1664	225	13	&	&	CCONJ
ijtc-1664	225	14	pan	pan	PROPN
ijtc-1664	225	15	,	,	PUNCT
ijtc-1664	225	16	c.	c.	PROPN
ijtc-1664	225	17	(	(	PUNCT
ijtc-1664	225	18	2012	2012	NUM
ijtc-1664	225	19	)	)	PUNCT
ijtc-1664	225	20	.	.	PUNCT
ijtc-1664	226	1	an	an	DET
ijtc-1664	226	2	empirical	empirical	ADJ
ijtc-1664	226	3	study	study	NOUN
ijtc-1664	226	4	of	of	ADP
ijtc-1664	226	5	credit	credit	NOUN
ijtc-1664	226	6	risk	risk	NOUN
ijtc-1664	226	7	efficiency	efficiency	NOUN
ijtc-1664	226	8	of	of	ADP
ijtc-1664	226	9	banking	banking	NOUN
ijtc-1664	226	10	industry	industry	NOUN
ijtc-1664	226	11	in	in	ADP
ijtc-1664	226	12	taiwan	taiwan	PROPN
ijtc-1664	226	13	.	.	PUNCT
ijtc-1664	227	1	web	web	PROPN
ijtc-1664	227	2	journal	journal	PROPN
ijtc-1664	227	3	of	of	ADP
ijtc-1664	227	4	chinese	chinese	PROPN
ijtc-1664	227	5	management	management	PROPN
ijtc-1664	227	6	review	review	NOUN
ijtc-1664	227	7	,	,	PUNCT
ijtc-1664	227	8	15(1	15(1	NUM
ijtc-1664	227	9	)	)	PUNCT
ijtc-1664	227	10	,	,	PUNCT
ijtc-1664	227	11	1	1	NUM
ijtc-1664	227	12	-	-	SYM
ijtc-1664	227	13	16	16	NUM
ijtc-1664	227	14	.	.	PUNCT
ijtc-1664	228	1	https://www.sciepub.com/reference/299307	https://www.sciepub.com/reference/299307	NOUN
ijtc-1664	228	2	dlugosch	dlugosch	PROPN
ijtc-1664	228	3	,	,	PUNCT
ijtc-1664	228	4	t	t	PROPN
ijtc-1664	228	5	..	..	PUNCT
ijtc-1664	228	6	,	,	PUNCT
ijtc-1664	228	7	klinger	klinger	PROPN
ijtc-1664	228	8	,	,	PUNCT
ijtc-1664	228	9	b.	b.	PROPN
ijtc-1664	228	10	,	,	PUNCT
ijtc-1664	228	11	frese	frese	PROPN
ijtc-1664	228	12	,	,	PUNCT
ijtc-1664	228	13	m.	m.	NOUN
ijtc-1664	228	14	,	,	PUNCT
ijtc-1664	228	15	&	&	CCONJ
ijtc-1664	228	16	klehe	klehe	PROPN
ijtc-1664	228	17	,	,	PUNCT
ijtc-1664	228	18	u.	u.	PROPN
ijtc-1664	228	19	c.	c.	PROPN
ijtc-1664	228	20	(	(	PUNCT
ijtc-1664	228	21	2018	2018	NUM
ijtc-1664	228	22	)	)	PUNCT
ijtc-1664	228	23	.	.	PUNCT
ijtc-1664	229	1	personality‐based	personality‐base	VERB
ijtc-1664	229	2	selection	selection	NOUN
ijtc-1664	229	3	of	of	ADP
ijtc-1664	229	4	entrepreneurial	entrepreneurial	ADJ
ijtc-1664	229	5	borrowers	borrower	NOUN
ijtc-1664	229	6	to	to	PART
ijtc-1664	229	7	reduce	reduce	VERB
ijtc-1664	229	8	credit	credit	NOUN
ijtc-1664	229	9	risk	risk	NOUN
ijtc-1664	229	10	:	:	PUNCT
ijtc-1664	229	11	two	two	NUM
ijtc-1664	229	12	studies	study	NOUN
ijtc-1664	229	13	on	on	ADP
ijtc-1664	229	14	prediction	prediction	NOUN
ijtc-1664	229	15	models	model	NOUN
ijtc-1664	229	16	in	in	ADP
ijtc-1664	229	17	low‐and	low‐and	ADP
ijtc-1664	229	18	high‐stakes	high‐stake	NOUN
ijtc-1664	229	19	settings	setting	NOUN
ijtc-1664	229	20	in	in	ADP
ijtc-1664	229	21	developing	develop	VERB
ijtc-1664	229	22	countries	country	NOUN
ijtc-1664	229	23	.	.	PUNCT
ijtc-1664	230	1	journal	journal	NOUN
ijtc-1664	230	2	of	of	ADP
ijtc-1664	230	3	organizational	organizational	ADJ
ijtc-1664	230	4	behavior	behavior	NOUN
ijtc-1664	230	5	,	,	PUNCT
ijtc-1664	230	6	39(5	39(5	NUM
ijtc-1664	230	7	)	)	PUNCT
ijtc-1664	230	8	,	,	PUNCT
ijtc-1664	230	9	612	612	NUM
ijtc-1664	230	10	-	-	SYM
ijtc-1664	230	11	628	628	NUM
ijtc-1664	230	12	.	.	PUNCT
ijtc-1664	231	1	https://doi.org/10.1002/job.2236	https://doi.org/10.1002/job.2236	ADJ
ijtc-1664	231	2	eckles	eckle	NOUN
ijtc-1664	231	3	,	,	PUNCT
ijtc-1664	231	4	d.	d.	PROPN
ijtc-1664	231	5	l.	l.	PROPN
ijtc-1664	231	6	,	,	PUNCT
ijtc-1664	231	7	hoyt	hoyt	PROPN
ijtc-1664	231	8	,	,	PUNCT
ijtc-1664	231	9	r.	r.	PROPN
ijtc-1664	231	10	e.	e.	PROPN
ijtc-1664	231	11	,	,	PUNCT
ijtc-1664	231	12	&	&	CCONJ
ijtc-1664	231	13	miller	miller	PROPN
ijtc-1664	231	14	,	,	PUNCT
ijtc-1664	231	15	s.	s.	PROPN
ijtc-1664	231	16	m.	m.	PROPN
ijtc-1664	231	17	(	(	PUNCT
ijtc-1664	231	18	2014	2014	NUM
ijtc-1664	231	19	)	)	PUNCT
ijtc-1664	231	20	.	.	PUNCT
ijtc-1664	232	1	reprint	reprint	NOUN
ijtc-1664	232	2	of	of	ADP
ijtc-1664	232	3	:	:	PUNCT
ijtc-1664	232	4	the	the	DET
ijtc-1664	232	5	impact	impact	NOUN
ijtc-1664	232	6	of	of	ADP
ijtc-1664	232	7	enterprise	enterprise	NOUN
ijtc-1664	232	8	risk	risk	NOUN
ijtc-1664	232	9	management	management	NOUN
ijtc-1664	232	10	on	on	ADP
ijtc-1664	232	11	the	the	DET
ijtc-1664	232	12	marginal	marginal	ADJ
ijtc-1664	232	13	cost	cost	NOUN
ijtc-1664	232	14	of	of	ADP
ijtc-1664	232	15	reducing	reduce	VERB
ijtc-1664	232	16	risk	risk	NOUN
ijtc-1664	232	17	:	:	PUNCT
ijtc-1664	232	18	evidence	evidence	NOUN
ijtc-1664	232	19	from	from	ADP
ijtc-1664	232	20	the	the	DET
ijtc-1664	232	21	insurance	insurance	NOUN
ijtc-1664	232	22	industry	industry	NOUN
ijtc-1664	232	23	.	.	PUNCT
ijtc-1664	233	1	journal	journal	PROPN
ijtc-1664	233	2	of	of	ADP
ijtc-1664	233	3	banking	banking	NOUN
ijtc-1664	233	4	&	&	CCONJ
ijtc-1664	233	5	finance	finance	PROPN
ijtc-1664	233	6	,	,	PUNCT
ijtc-1664	233	7	49	49	NUM
ijtc-1664	233	8	,	,	PUNCT
ijtc-1664	233	9	409	409	NUM
ijtc-1664	233	10	-	-	SYM
ijtc-1664	233	11	423	423	NUM
ijtc-1664	233	12	.	.	PUNCT
ijtc-1664	234	1	https://doi.org/10.1016/j.jbankfin.2014.02.007	https://doi.org/10.1016/j.jbankfin.2014.02.007	PROPN
ijtc-1664	234	2	eichler	eichler	NOUN
ijtc-1664	234	3	r	r	PROPN
ijtc-1664	234	4	,	,	PUNCT
ijtc-1664	234	5	(	(	PUNCT
ijtc-1664	234	6	2022	2022	NUM
ijtc-1664	234	7	)	)	PUNCT
ijtc-1664	234	8	.	.	PUNCT
ijtc-1664	235	1	risk	risk	NOUN
ijtc-1664	235	2	management	management	NOUN
ijtc-1664	235	3	framework	framework	NOUN
ijtc-1664	235	4	.	.	PUNCT
ijtc-1664	236	1	retrieved	retrieve	VERB
ijtc-1664	236	2	on	on	ADP
ijtc-1664	236	3	12	12	NUM
ijtc-1664	236	4	september	september	PROPN
ijtc-1664	236	5	,	,	PUNCT
ijtc-1664	236	6	2022	2022	NUM
ijtc-1664	236	7	from	from	ADP
ijtc-1664	236	8	https://www.investopedia.com/articles/professionals/021915/risk-management	https://www.investopedia.com/articles/professionals/021915/risk-management	NOUN
ijtc-1664	236	9	framework-rmfoverview.asp	framework-rmfoverview.asp	NOUN
ijtc-1664	236	10	ejoh	ejoh	PROPN
ijtc-1664	236	11	,	,	PUNCT
ijtc-1664	236	12	n.	n.	NOUN
ijtc-1664	236	13	,	,	PUNCT
ijtc-1664	236	14	okpa	okpa	PROPN
ijtc-1664	236	15	,	,	PUNCT
ijtc-1664	236	16	i.	i.	PROPN
ijtc-1664	236	17	,	,	PUNCT
ijtc-1664	236	18	&	&	CCONJ
ijtc-1664	236	19	inyang	inyang	PROPN
ijtc-1664	236	20	,	,	PUNCT
ijtc-1664	236	21	e.	e.	PROPN
ijtc-1664	236	22	(	(	PUNCT
ijtc-1664	236	23	2014	2014	NUM
ijtc-1664	236	24	)	)	PUNCT
ijtc-1664	236	25	.	.	PUNCT
ijtc-1664	237	1	the	the	DET
ijtc-1664	237	2	relationship	relationship	NOUN
ijtc-1664	237	3	and	and	CCONJ
ijtc-1664	237	4	effect	effect	NOUN
ijtc-1664	237	5	of	of	ADP
ijtc-1664	237	6	credit	credit	NOUN
ijtc-1664	237	7	and	and	CCONJ
ijtc-1664	237	8	liquidity	liquidity	NOUN
ijtc-1664	237	9	risk	risk	NOUN
ijtc-1664	237	10	on	on	ADP
ijtc-1664	237	11	bank	bank	NOUN
ijtc-1664	237	12	default	default	NOUN
ijtc-1664	237	13	risk	risk	NOUN
ijtc-1664	237	14	among	among	ADP
ijtc-1664	237	15	deposit	deposit	NOUN
ijtc-1664	237	16	money	money	NOUN
ijtc-1664	237	17	banks	bank	NOUN
ijtc-1664	237	18	in	in	ADP
ijtc-1664	237	19	nigeria	nigeria	PROPN
ijtc-1664	237	20	.	.	PUNCT
ijtc-1664	238	1	research	research	NOUN
ijtc-1664	238	2	journal	journal	PROPN
ijtc-1664	238	3	of	of	ADP
ijtc-1664	238	4	finance	finance	NOUN
ijtc-1664	238	5	and	and	CCONJ
ijtc-1664	238	6	accounting	accounting	NOUN
ijtc-1664	238	7	,	,	PUNCT
ijtc-1664	238	8	5(16	5(16	NUM
ijtc-1664	238	9	)	)	PUNCT
ijtc-1664	238	10	,	,	PUNCT
ijtc-1664	238	11	142	142	NUM
ijtc-1664	238	12	-	-	SYM
ijtc-1664	238	13	150	150	NUM
ijtc-1664	238	14	.	.	PUNCT
ijtc-1664	239	1	https://www.iiste.org/journals/index.php/rjfa/article/viewfile/14829/15438	https://www.iiste.org/journals/index.php/rjfa/article/viewfile/14829/15438	PUNCT
ijtc-1664	239	2	epure	epure	NOUN
ijtc-1664	239	3	,	,	PUNCT
ijtc-1664	239	4	m.	m.	NOUN
ijtc-1664	239	5	,	,	PUNCT
ijtc-1664	239	6	&	&	CCONJ
ijtc-1664	239	7	lafuente	lafuente	PROPN
ijtc-1664	239	8	,	,	PUNCT
ijtc-1664	239	9	e.	e.	PROPN
ijtc-1664	239	10	(	(	PUNCT
ijtc-1664	239	11	2015	2015	NUM
ijtc-1664	239	12	)	)	PUNCT
ijtc-1664	239	13	.	.	PUNCT
ijtc-1664	240	1	monitoring	monitor	VERB
ijtc-1664	240	2	bank	bank	NOUN
ijtc-1664	240	3	performance	performance	NOUN
ijtc-1664	240	4	in	in	ADP
ijtc-1664	240	5	the	the	DET
ijtc-1664	240	6	presence	presence	NOUN
ijtc-1664	240	7	of	of	ADP
ijtc-1664	240	8	risk	risk	NOUN
ijtc-1664	240	9	.	.	PUNCT
ijtc-1664	241	1	journal	journal	NOUN
ijtc-1664	241	2	of	of	ADP
ijtc-1664	241	3	productivity	productivity	NOUN
ijtc-1664	241	4	analysis	analysis	NOUN
ijtc-1664	241	5	,	,	PUNCT
ijtc-1664	241	6	44	44	NUM
ijtc-1664	241	7	,	,	PUNCT
ijtc-1664	241	8	265	265	NUM
ijtc-1664	241	9	-	-	SYM
ijtc-1664	241	10	281	281	NUM
ijtc-1664	241	11	.	.	PUNCT
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ijtc-1664	242	2	fatemi	fatemi	PROPN
ijtc-1664	242	3	,	,	PUNCT
ijtc-1664	242	4	a.	a.	NOUN
ijtc-1664	242	5	,	,	PUNCT
ijtc-1664	242	6	&	&	CCONJ
ijtc-1664	242	7	fooladi	fooladi	PROPN
ijtc-1664	242	8	,	,	PUNCT
ijtc-1664	242	9	i.	i.	NOUN
ijtc-1664	242	10	(	(	PUNCT
ijtc-1664	242	11	2006	2006	NUM
ijtc-1664	242	12	)	)	PUNCT
ijtc-1664	242	13	.	.	PUNCT
ijtc-1664	243	1	credit	credit	NOUN
ijtc-1664	243	2	risk	risk	NOUN
ijtc-1664	243	3	management	management	NOUN
ijtc-1664	243	4	:	:	PUNCT
ijtc-1664	243	5	a	a	DET
ijtc-1664	243	6	survey	survey	NOUN
ijtc-1664	243	7	of	of	ADP
ijtc-1664	243	8	practices	practice	NOUN
ijtc-1664	243	9	.	.	PUNCT
ijtc-1664	244	1	managerial	managerial	ADJ
ijtc-1664	244	2	finance	finance	NOUN
ijtc-1664	244	3	,	,	PUNCT
ijtc-1664	244	4	32(3	32(3	NUM
ijtc-1664	244	5	)	)	PUNCT
ijtc-1664	244	6	,	,	PUNCT
ijtc-1664	244	7	227	227	NUM
ijtc-1664	244	8	-	-	SYM
ijtc-1664	244	9	233	233	NUM
ijtc-1664	244	10	.	.	PUNCT
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ijtc-1664	245	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
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ijtc-1664	245	4	https://www.businessperspectives.org/index.php/journals/investment-management-and-financial-innovations/issue-1-cont-10/the-effect-of-credit-risk-management-on-financial-performance-of-the-jordanian-commercial-banks	https://www.businessperspectives.org/index.php/journals/investment-management-and-financial-innovations/issue-1-cont-10/the-effect-of-credit-risk-management-on-financial-performance-of-the-jordanian-commercial-banks	PROPN
ijtc-1664	245	5	https://www.scirp.org/reference/referencespapers?referenceid=2807378	https://www.scirp.org/reference/referencespapers?referenceid=2807378	PROPN
ijtc-1664	245	6	http://gja.unilag.edu.ng/article/view/1572/1214	http://gja.unilag.edu.ng/article/view/1572/1214	PROPN
ijtc-1664	246	1	https://ssrn.com/abstract=2149816	https://ssrn.com/abstract=2149816	PROPN
ijtc-1664	246	2	https://corporatefinanceinstitute.com/resources/knowledge/strategy/risk-management/	https://corporatefinanceinstitute.com/resources/knowledge/strategy/risk-management/	PROPN
ijtc-1664	246	3	https://corporatefinanceinstitute.com/resources/knowledge/strategy/risk-management/	https://corporatefinanceinstitute.com/resources/knowledge/strategy/risk-management/	PROPN
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ijtc-1664	247	1	https://doi.org/10.1002/job.2236	https://doi.org/10.1002/job.2236	ADJ
ijtc-1664	247	2	https://doi.org/10.1016/j.jbankfin.2014.02.007	https://doi.org/10.1016/j.jbankfin.2014.02.007	PROPN
ijtc-1664	247	3	https://www.investopedia.com/articles/professionals/021915/risk-management-%20framework-rmf-%20overview.asp	https://www.investopedia.com/articles/professionals/021915/risk-management-%20framework-rmf-%20overview.asp	PROPN
ijtc-1664	247	4	https://www.investopedia.com/articles/professionals/021915/risk-management-%20framework-rmf-%20overview.asp	https://www.investopedia.com/articles/professionals/021915/risk-management-%20framework-rmf-%20overview.asp	PROPN
ijtc-1664	247	5	https://www.iiste.org/journals/index.php/rjfa/article/viewfile/14829/15438	https://www.iiste.org/journals/index.php/rjfa/article/viewfile/14829/15438	ADP
ijtc-1664	247	6	https://doi.org/10.1007/s11123-014-0413-z	https://doi.org/10.1007/s11123-014-0413-z	PROPN
ijtc-1664	247	7	https://doi.org/10.1108/03074350610646735	https://doi.org/10.1108/03074350610646735	PART
ijtc-1664	247	8	an	an	DET
ijtc-1664	247	9	empirical	empirical	ADJ
ijtc-1664	247	10	analysis	analysis	NOUN
ijtc-1664	247	11	of	of	ADP
ijtc-1664	247	12	the	the	DET
ijtc-1664	247	13	impact	impact	NOUN
ijtc-1664	247	14	of	of	ADP
ijtc-1664	247	15	credit	credit	NOUN
ijtc-1664	247	16	risk	risk	NOUN
ijtc-1664	247	17	management	management	NOUN
ijtc-1664	247	18	on	on	ADP
ijtc-1664	247	19	the	the	DET
ijtc-1664	247	20	financial	financial	ADJ
ijtc-1664	247	21	performance	performance	NOUN
ijtc-1664	247	22	of	of	ADP
ijtc-1664	247	23	commercial	commercial	ADJ
ijtc-1664	247	24	banks	bank	NOUN
ijtc-1664	247	25	in	in	ADP
ijtc-1664	247	26	nigeria	nigeria	PROPN
ijtc-1664	247	27	oyasor	oyasor	PROPN
ijtc-1664	247	28	840	840	NUM
ijtc-1664	247	29	|	|	ADV
ijtc-1664	247	30	ilomata	ilomata	PROPN
ijtc-1664	247	31	international	international	ADJ
ijtc-1664	247	32	journal	journal	NOUN
ijtc-1664	247	33	of	of	ADP
ijtc-1664	247	34	tax	tax	PROPN
ijtc-1664	247	35	&	&	CCONJ
ijtc-1664	247	36	accounting	accounting	PROPN
ijtc-1664	247	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	247	38	fatima	fatima	PROPN
ijtc-1664	247	39	,	,	PUNCT
ijtc-1664	247	40	a.	a.	NOUN
ijtc-1664	247	41	o.	o.	PROPN
ijtc-1664	247	42	(	(	PUNCT
ijtc-1664	247	43	2013	2013	NUM
ijtc-1664	247	44	)	)	PUNCT
ijtc-1664	247	45	.	.	PUNCT
ijtc-1664	248	1	an	an	DET
ijtc-1664	248	2	analysis	analysis	NOUN
ijtc-1664	248	3	of	of	ADP
ijtc-1664	248	4	credit	credit	NOUN
ijtc-1664	248	5	management	management	NOUN
ijtc-1664	248	6	in	in	ADP
ijtc-1664	248	7	the	the	DET
ijtc-1664	248	8	banking	banking	NOUN
ijtc-1664	248	9	industry	industry	NOUN
ijtc-1664	248	10	.	.	PUNCT
ijtc-1664	249	1	a	a	DET
ijtc-1664	249	2	case	case	NOUN
ijtc-1664	249	3	study	study	NOUN
ijtc-1664	249	4	of	of	ADP
ijtc-1664	249	5	first	first	ADJ
ijtc-1664	249	6	bank	bank	PROPN
ijtc-1664	249	7	of	of	ADP
ijtc-1664	249	8	nigeria	nigeria	PROPN
ijtc-1664	249	9	plc	plc	PROPN
ijtc-1664	249	10	.	.	PROPN
ijtc-1664	249	11	enugu	enugu	PROPN
ijtc-1664	249	12	,	,	PUNCT
ijtc-1664	249	13	17	17	NUM
ijtc-1664	249	14	-	-	SYM
ijtc-1664	249	15	20	20	NUM
ijtc-1664	249	16	.	.	PUNCT
ijtc-1664	250	1	https://www.semanticscholar.org/paper/ananalysis-of-credit-management-in-the-banking-(afatima/8a59b81f934eddabbb8dafdb1af43134e5d0aca1	https://www.semanticscholar.org/paper/ananalysis-of-credit-management-in-the-banking-(afatima/8a59b81f934eddabbb8dafdb1af43134e5d0aca1	PROPN
ijtc-1664	250	2	felix	felix	PROPN
ijtc-1664	250	3	,	,	PUNCT
ijtc-1664	250	4	a.	a.	NOUN
ijtc-1664	250	5	t.	t.	PROPN
ijtc-1664	250	6	,	,	PUNCT
ijtc-1664	250	7	&	&	CCONJ
ijtc-1664	250	8	claudine	claudine	PROPN
ijtc-1664	250	9	,	,	PUNCT
ijtc-1664	250	10	t.	t.	PROPN
ijtc-1664	250	11	n.	n.	PROPN
ijtc-1664	250	12	(	(	PUNCT
ijtc-1664	250	13	2008	2008	NUM
ijtc-1664	250	14	)	)	PUNCT
ijtc-1664	250	15	.	.	PUNCT
ijtc-1664	251	1	bank	bank	NOUN
ijtc-1664	251	2	performance	performance	NOUN
ijtc-1664	251	3	and	and	CCONJ
ijtc-1664	251	4	credit	credit	NOUN
ijtc-1664	251	5	risk	risk	NOUN
ijtc-1664	251	6	management	management	NOUN
ijtc-1664	251	7	,	,	PUNCT
ijtc-1664	251	8	unpublished	unpublished	ADJ
ijtc-1664	251	9	master	master	NOUN
ijtc-1664	251	10	dissertation	dissertation	NOUN
ijtc-1664	251	11	in	in	ADP
ijtc-1664	251	12	finance	finance	NOUN
ijtc-1664	251	13	,	,	PUNCT
ijtc-1664	251	14	university	university	NOUN
ijtc-1664	251	15	of	of	ADP
ijtc-1664	251	16	skovde	skovde	NOUN
ijtc-1664	251	17	.	.	PUNCT
ijtc-1664	252	1	https://www.scirp.org/reference/referencespapers?referenceid=3687529	https://www.scirp.org/reference/referencespapers?referenceid=3687529	ADP
ijtc-1664	252	2	gaitho	gaitho	PROPN
ijtc-1664	252	3	,	,	PUNCT
ijtc-1664	252	4	n.	n.	PROPN
ijtc-1664	252	5	w.	w.	PROPN
ijtc-1664	252	6	(	(	PUNCT
ijtc-1664	252	7	2013	2013	NUM
ijtc-1664	252	8	)	)	PUNCT
ijtc-1664	252	9	.	.	PUNCT
ijtc-1664	253	1	role	role	NOUN
ijtc-1664	253	2	of	of	ADP
ijtc-1664	253	3	credit	credit	NOUN
ijtc-1664	253	4	reference	reference	NOUN
ijtc-1664	253	5	bureaus	bureaus	NOUN
ijtc-1664	253	6	on	on	ADP
ijtc-1664	253	7	credit	credit	NOUN
ijtc-1664	253	8	access	access	NOUN
ijtc-1664	253	9	in	in	ADP
ijtc-1664	253	10	kenya	kenya	PROPN
ijtc-1664	253	11	:	:	PUNCT
ijtc-1664	253	12	a	a	DET
ijtc-1664	253	13	survey	survey	NOUN
ijtc-1664	253	14	of	of	ADP
ijtc-1664	253	15	commercial	commercial	ADJ
ijtc-1664	253	16	banks	bank	NOUN
ijtc-1664	253	17	in	in	ADP
ijtc-1664	253	18	kenya	kenya	PROPN
ijtc-1664	253	19	.	.	PUNCT
ijtc-1664	254	1	european	european	ADJ
ijtc-1664	254	2	scientific	scientific	ADJ
ijtc-1664	254	3	journal	journal	NOUN
ijtc-1664	254	4	,	,	PUNCT
ijtc-1664	254	5	9(13	9(13	NUM
ijtc-1664	254	6	)	)	PUNCT
ijtc-1664	254	7	.	.	PUNCT
ijtc-1664	255	1	honey	honey	PROPN
ijtc-1664	255	2	,	,	PUNCT
ijtc-1664	255	3	d.	d.	PROPN
ijtc-1664	255	4	,	,	PUNCT
ijtc-1664	255	5	tashfeen	tashfeen	PROPN
ijtc-1664	255	6	,	,	PUNCT
ijtc-1664	255	7	r.	r.	PROPN
ijtc-1664	255	8	,	,	PUNCT
ijtc-1664	255	9	farid	farid	PROPN
ijtc-1664	255	10	,	,	PUNCT
ijtc-1664	255	11	s.	s.	PROPN
ijtc-1664	255	12	,	,	PUNCT
ijtc-1664	255	13	&	&	CCONJ
ijtc-1664	255	14	sadiq	sadiq	PROPN
ijtc-1664	255	15	,	,	PUNCT
ijtc-1664	255	16	r.	r.	PROPN
ijtc-1664	255	17	(	(	PUNCT
ijtc-1664	255	18	2019	2019	NUM
ijtc-1664	255	19	)	)	PUNCT
ijtc-1664	255	20	.	.	PUNCT
ijtc-1664	256	1	credit	credit	NOUN
ijtc-1664	256	2	risk	risk	NOUN
ijtc-1664	256	3	management	management	NOUN
ijtc-1664	256	4	:	:	PUNCT
ijtc-1664	256	5	evidence	evidence	NOUN
ijtc-1664	256	6	of	of	ADP
ijtc-1664	256	7	corporate	corporate	ADJ
ijtc-1664	256	8	governance	governance	NOUN
ijtc-1664	256	9	in	in	ADP
ijtc-1664	256	10	banks	bank	NOUN
ijtc-1664	256	11	of	of	ADP
ijtc-1664	256	12	pakistan	pakistan	PROPN
ijtc-1664	256	13	.	.	PUNCT
ijtc-1664	257	1	journal	journal	PROPN
ijtc-1664	257	2	of	of	ADP
ijtc-1664	257	3	finance	finance	NOUN
ijtc-1664	257	4	and	and	CCONJ
ijtc-1664	257	5	accounting	accounting	NOUN
ijtc-1664	257	6	research	research	NOUN
ijtc-1664	257	7	,	,	PUNCT
ijtc-1664	257	8	1(1	1(1	NUM
ijtc-1664	257	9	)	)	PUNCT
ijtc-1664	257	10	,	,	PUNCT
ijtc-1664	257	11	1	1	NUM
ijtc-1664	257	12	-	-	SYM
ijtc-1664	257	13	18	18	NUM
ijtc-1664	257	14	.	.	PUNCT
ijtc-1664	258	1	horcher	horcher	PROPN
ijtc-1664	258	2	,	,	PUNCT
ijtc-1664	258	3	k.	k.	PROPN
ijtc-1664	258	4	a.	a.	PROPN
ijtc-1664	258	5	(	(	PUNCT
ijtc-1664	258	6	2011	2011	NUM
ijtc-1664	258	7	)	)	PUNCT
ijtc-1664	258	8	.	.	PUNCT
ijtc-1664	259	1	essentials	essential	NOUN
ijtc-1664	259	2	of	of	ADP
ijtc-1664	259	3	financial	financial	ADJ
ijtc-1664	259	4	risk	risk	NOUN
ijtc-1664	259	5	management	management	NOUN
ijtc-1664	259	6	.	.	PUNCT
ijtc-1664	260	1	john	john	PROPN
ijtc-1664	260	2	wiley	wiley	PROPN
ijtc-1664	260	3	&	&	CCONJ
ijtc-1664	260	4	sons	son	NOUN
ijtc-1664	260	5	.	.	PUNCT
ijtc-1664	261	1	https://econpapers.repec.org/article/risjfiacr/0001.htm	https://econpapers.repec.org/article/risjfiacr/0001.htm	PROPN
ijtc-1664	261	2	hosna	hosna	NOUN
ijtc-1664	261	3	,	,	PUNCT
ijtc-1664	261	4	a.	a.	NOUN
ijtc-1664	261	5	,	,	PUNCT
ijtc-1664	261	6	manzura	manzura	PROPN
ijtc-1664	261	7	,	,	PUNCT
ijtc-1664	261	8	b.	b.	PROPN
ijtc-1664	261	9	,	,	PUNCT
ijtc-1664	261	10	&	&	CCONJ
ijtc-1664	261	11	juanjuan	juanjuan	PROPN
ijtc-1664	261	12	,	,	PUNCT
ijtc-1664	261	13	s.	s.	PROPN
ijtc-1664	261	14	(	(	PUNCT
ijtc-1664	261	15	2009	2009	NUM
ijtc-1664	261	16	)	)	PUNCT
ijtc-1664	261	17	.	.	PUNCT
ijtc-1664	262	1	credit	credit	NOUN
ijtc-1664	262	2	risk	risk	NOUN
ijtc-1664	262	3	management	management	NOUN
ijtc-1664	262	4	and	and	CCONJ
ijtc-1664	262	5	profitability	profitability	NOUN
ijtc-1664	262	6	in	in	ADP
ijtc-1664	262	7	commercial	commercial	ADJ
ijtc-1664	262	8	banks	bank	NOUN
ijtc-1664	262	9	in	in	ADP
ijtc-1664	262	10	sweden	sweden	PROPN
ijtc-1664	262	11	.	.	PUNCT
ijtc-1664	263	1	rapport	rapport	PROPN
ijtc-1664	263	2	nr	nr	PROPN
ijtc-1664	263	3	.	.	PUNCT
ijtc-1664	263	4	:	:	PUNCT
ijtc-1664	264	1	master	master	NOUN
ijtc-1664	264	2	’s	’s	NOUN
ijtc-1664	264	3	degree	degree	NOUN
ijtc-1664	264	4	project	project	NOUN
ijtc-1664	264	5	2009	2009	NUM
ijtc-1664	264	6	:	:	PUNCT
ijtc-1664	264	7	36	36	NUM
ijtc-1664	264	8	.	.	PUNCT
ijtc-1664	264	9	https://www.semanticscholar.org/paper/credit-risk-management-and-profitabilityin-banks-hosna-manzura/734013d0e7019da80acbf3588043b8f28a1f21bc	https://www.semanticscholar.org/paper/credit-risk-management-and-profitabilityin-banks-hosna-manzura/734013d0e7019da80acbf3588043b8f28a1f21bc	PROPN
ijtc-1664	264	10	kaitibi	kaitibi	PROPN
ijtc-1664	264	11	,	,	PUNCT
ijtc-1664	264	12	d.b	d.b	PROPN
ijtc-1664	264	13	.	.	PROPN
ijtc-1664	264	14	,	,	PUNCT
ijtc-1664	264	15	ganawah	ganawah	PROPN
ijtc-1664	264	16	,	,	PUNCT
ijtc-1664	264	17	e.	e.	PROPN
ijtc-1664	264	18	t.	t.	PROPN
ijtc-1664	264	19	,	,	PUNCT
ijtc-1664	264	20	yokie	yokie	NOUN
ijtc-1664	264	21	,	,	PUNCT
ijtc-1664	264	22	m.a	m.a	PROPN
ijtc-1664	264	23	.	.	PROPN
ijtc-1664	264	24	,	,	PUNCT
ijtc-1664	264	25	jalloh	jalloh	PROPN
ijtc-1664	264	26	,	,	PUNCT
ijtc-1664	264	27	m.	m.	NOUN
ijtc-1664	264	28	,	,	PUNCT
ijtc-1664	264	29	&	&	CCONJ
ijtc-1664	264	30	koroma	koroma	PROPN
ijtc-1664	264	31	,	,	PUNCT
ijtc-1664	264	32	b.m	b.m	PROPN
ijtc-1664	264	33	.	.	PROPN
ijtc-1664	264	34	(	(	PUNCT
ijtc-1664	264	35	2017	2017	NUM
ijtc-1664	264	36	)	)	PUNCT
ijtc-1664	264	37	.	.	PUNCT
ijtc-1664	265	1	impact	impact	NOUN
ijtc-1664	265	2	of	of	ADP
ijtc-1664	265	3	efficient	efficient	ADJ
ijtc-1664	265	4	credit	credit	NOUN
ijtc-1664	265	5	management	management	NOUN
ijtc-1664	265	6	on	on	ADP
ijtc-1664	265	7	profitability	profitability	NOUN
ijtc-1664	265	8	of	of	ADP
ijtc-1664	265	9	commercial	commercial	ADJ
ijtc-1664	265	10	banks	bank	NOUN
ijtc-1664	265	11	in	in	ADP
ijtc-1664	265	12	sierra	sierra	PROPN
ijtc-1664	265	13	leone	leone	PROPN
ijtc-1664	265	14	.	.	PUNCT
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ijtc-1664	266	2	journal	journal	PROPN
ijtc-1664	266	3	of	of	ADP
ijtc-1664	266	4	business	business	NOUN
ijtc-1664	266	5	and	and	CCONJ
ijtc-1664	266	6	management	management	NOUN
ijtc-1664	266	7	,	,	PUNCT
ijtc-1664	266	8	6(1	6(1	NUM
ijtc-1664	266	9	)	)	PUNCT
ijtc-1664	266	10	,	,	PUNCT
ijtc-1664	266	11	139	139	NUM
ijtc-1664	266	12	-	-	SYM
ijtc-1664	266	13	150	150	NUM
ijtc-1664	266	14	.	.	PUNCT
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ijtc-1664	267	3	,	,	PUNCT
ijtc-1664	267	4	w.	w.	PROPN
ijtc-1664	267	5	(	(	PUNCT
ijtc-1664	267	6	2021	2021	NUM
ijtc-1664	267	7	)	)	PUNCT
ijtc-1664	267	8	,	,	PUNCT
ijtc-1664	267	9	what	what	PRON
ijtc-1664	267	10	is	be	AUX
ijtc-1664	267	11	liquidity	liquidity	NOUN
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ijtc-1664	267	13	?	?	PUNCT
ijtc-1664	268	1	retrieved	retrieve	VERB
ijtc-1664	268	2	on	on	ADP
ijtc-1664	268	3	6	6	NUM
ijtc-1664	268	4	february	february	NOUN
ijtc-1664	268	5	2023	2023	NUM
ijtc-1664	268	6	from	from	ADP
ijtc-1664	268	7	https://www.investopedia.com/terms/l/liquidityrisk.asp	https://www.investopedia.com/terms/l/liquidityrisk.asp	PROPN
ijtc-1664	268	8	.	.	PUNCT
ijtc-1664	269	1	khadka	khadka	PROPN
ijtc-1664	269	2	,	,	PUNCT
ijtc-1664	269	3	m.	m.	NOUN
ijtc-1664	269	4	(	(	PUNCT
ijtc-1664	269	5	2021	2021	NUM
ijtc-1664	269	6	)	)	PUNCT
ijtc-1664	269	7	.	.	PUNCT
ijtc-1664	270	1	credit	credit	NOUN
ijtc-1664	270	2	risk	risk	NOUN
ijtc-1664	270	3	management	management	NOUN
ijtc-1664	270	4	of	of	ADP
ijtc-1664	270	5	commercial	commercial	ADJ
ijtc-1664	270	6	banks	bank	NOUN
ijtc-1664	270	7	in	in	ADP
ijtc-1664	270	8	nepal	nepal	ADJ
ijtc-1664	270	9	(	(	PUNCT
ijtc-1664	270	10	doctoral	doctoral	ADJ
ijtc-1664	270	11	dissertation	dissertation	NOUN
ijtc-1664	270	12	,	,	PUNCT
ijtc-1664	270	13	faculty	faculty	NOUN
ijtc-1664	270	14	of	of	ADP
ijtc-1664	270	15	management	management	NOUN
ijtc-1664	270	16	)	)	PUNCT
ijtc-1664	270	17	.	.	PUNCT
ijtc-1664	271	1	kirschenmann	kirschenmann	PROPN
ijtc-1664	271	2	,	,	PUNCT
ijtc-1664	271	3	k.	k.	PROPN
ijtc-1664	271	4	(	(	PUNCT
ijtc-1664	271	5	2016	2016	NUM
ijtc-1664	271	6	)	)	PUNCT
ijtc-1664	271	7	.	.	PUNCT
ijtc-1664	272	1	credit	credit	NOUN
ijtc-1664	272	2	rationing	ration	VERB
ijtc-1664	272	3	in	in	ADP
ijtc-1664	272	4	small	small	ADJ
ijtc-1664	272	5	firm	firm	ADJ
ijtc-1664	272	6	-	-	PUNCT
ijtc-1664	272	7	bank	bank	NOUN
ijtc-1664	272	8	relationships	relationship	NOUN
ijtc-1664	272	9	.	.	PUNCT
ijtc-1664	273	1	journal	journal	NOUN
ijtc-1664	273	2	of	of	ADP
ijtc-1664	273	3	financial	financial	ADJ
ijtc-1664	273	4	intermediation	intermediation	NOUN
ijtc-1664	273	5	,	,	PUNCT
ijtc-1664	273	6	26	26	NUM
ijtc-1664	273	7	,	,	PUNCT
ijtc-1664	273	8	68	68	NUM
ijtc-1664	273	9	-	-	SYM
ijtc-1664	273	10	99	99	NUM
ijtc-1664	273	11	.	.	PUNCT
ijtc-1664	274	1	https://doi.org/10.1016/j.jfi.2015.11.001	https://doi.org/10.1016/j.jfi.2015.11.001	VERB
ijtc-1664	274	2	kithinji	kithinji	PROPN
ijtc-1664	274	3	,	,	PUNCT
ijtc-1664	274	4	a.	a.	NOUN
ijtc-1664	274	5	m.	m.	NOUN
ijtc-1664	274	6	(	(	PUNCT
ijtc-1664	274	7	2010	2010	NUM
ijtc-1664	274	8	)	)	PUNCT
ijtc-1664	274	9	.	.	PUNCT
ijtc-1664	275	1	credit	credit	NOUN
ijtc-1664	275	2	risk	risk	NOUN
ijtc-1664	275	3	management	management	NOUN
ijtc-1664	275	4	and	and	CCONJ
ijtc-1664	275	5	profitability	profitability	NOUN
ijtc-1664	275	6	of	of	ADP
ijtc-1664	275	7	commercial	commercial	ADJ
ijtc-1664	275	8	banks	bank	NOUN
ijtc-1664	275	9	in	in	ADP
ijtc-1664	275	10	kenya	kenya	PROPN
ijtc-1664	275	11	.	.	PUNCT
ijtc-1664	276	1	http://hdl.handle.net/11295/40437	http://hdl.handle.net/11295/40437	PROPN
ijtc-1664	276	2	kolapo	kolapo	PROPN
ijtc-1664	276	3	,	,	PUNCT
ijtc-1664	276	4	t.	t.	PROPN
ijtc-1664	276	5	f.	f.	PROPN
ijtc-1664	276	6	,	,	PUNCT
ijtc-1664	276	7	ayeni	ayeni	PROPN
ijtc-1664	276	8	,	,	PUNCT
ijtc-1664	276	9	r.	r.	PROPN
ijtc-1664	276	10	k.	k.	PROPN
ijtc-1664	276	11	,	,	PUNCT
ijtc-1664	276	12	&	&	CCONJ
ijtc-1664	276	13	oke	oke	PROPN
ijtc-1664	276	14	,	,	PUNCT
ijtc-1664	276	15	m.	m.	NOUN
ijtc-1664	276	16	o.	o.	PROPN
ijtc-1664	276	17	(	(	PUNCT
ijtc-1664	276	18	2012	2012	NUM
ijtc-1664	276	19	)	)	PUNCT
ijtc-1664	276	20	.	.	PUNCT
ijtc-1664	277	1	credit	credit	NOUN
ijtc-1664	277	2	risk	risk	NOUN
ijtc-1664	277	3	and	and	CCONJ
ijtc-1664	277	4	commercial	commercial	ADJ
ijtc-1664	277	5	banks	bank	NOUN
ijtc-1664	277	6	'	'	PART
ijtc-1664	277	7	performance	performance	NOUN
ijtc-1664	277	8	in	in	ADP
ijtc-1664	277	9	nigeria	nigeria	PROPN
ijtc-1664	277	10	:	:	PUNCT
ijtc-1664	277	11	a	a	DET
ijtc-1664	277	12	panel	panel	NOUN
ijtc-1664	277	13	model	model	NOUN
ijtc-1664	277	14	approach	approach	NOUN
ijtc-1664	277	15	.	.	PUNCT
ijtc-1664	278	1	australian	australian	ADJ
ijtc-1664	278	2	journal	journal	NOUN
ijtc-1664	278	3	of	of	ADP
ijtc-1664	278	4	business	business	NOUN
ijtc-1664	278	5	and	and	CCONJ
ijtc-1664	278	6	management	management	NOUN
ijtc-1664	278	7	research	research	NOUN
ijtc-1664	278	8	,	,	PUNCT
ijtc-1664	278	9	2(2	2(2	NUM
ijtc-1664	278	10	)	)	PUNCT
ijtc-1664	278	11	,	,	PUNCT
ijtc-1664	278	12	31	31	NUM
ijtc-1664	278	13	.	.	PUNCT
ijtc-1664	279	1	https://doi.org/10.52283/nswrca.ajbmr.20120202a04	https://doi.org/10.52283/nswrca.ajbmr.20120202a04	PROPN
ijtc-1664	279	2	kushi	kushi	PROPN
ijtc-1664	279	3	.	.	PUNCT
ijtc-1664	280	1	t	t	PROPN
ijtc-1664	280	2	(	(	PUNCT
ijtc-1664	280	3	2020	2020	NUM
ijtc-1664	280	4	)	)	PUNCT
ijtc-1664	280	5	.	.	PUNCT
ijtc-1664	281	1	introduction	introduction	NOUN
ijtc-1664	281	2	:	:	PUNCT
ijtc-1664	281	3	what	what	PRON
ijtc-1664	281	4	is	be	AUX
ijtc-1664	281	5	banking	bank	VERB
ijtc-1664	281	6	?	?	PUNCT
ijtc-1664	282	1	(	(	PUNCT
ijtc-1664	282	2	meaning	meaning	NOUN
ijtc-1664	282	3	,	,	PUNCT
ijtc-1664	282	4	definition	definition	NOUN
ijtc-1664	282	5	,	,	PUNCT
ijtc-1664	282	6	objectives	objective	NOUN
ijtc-1664	282	7	&	&	CCONJ
ijtc-1664	282	8	features	feature	NOUN
ijtc-1664	282	9	)	)	PUNCT
ijtc-1664	282	10	.	.	PUNCT
ijtc-1664	283	1	retrieved	retrieve	VERB
ijtc-1664	283	2	on	on	ADP
ijtc-1664	283	3	12	12	NUM
ijtc-1664	283	4	,	,	PUNCT
ijtc-1664	283	5	october	october	PROPN
ijtc-1664	283	6	2022	2022	NUM
ijtc-1664	283	7	from	from	ADP
ijtc-1664	283	8	https://techykhushi.medium.com/introductionwhat-is-banking-meaning-definition-objectives-features-ebe07a87bcad	https://techykhushi.medium.com/introductionwhat-is-banking-meaning-definition-objectives-features-ebe07a87bcad	PROPN
ijtc-1664	283	9	.	.	PUNCT
ijtc-1664	284	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1664	284	2	https://www.semanticscholar.org/paper/an-analysis-of-credit-management-in-the-banking-(a-fatima/8a59b81f934eddabbb8dafdb1af43134e5d0aca1	https://www.semanticscholar.org/paper/an-analysis-of-credit-management-in-the-banking-(a-fatima/8a59b81f934eddabbb8dafdb1af43134e5d0aca1	NOUN
ijtc-1664	284	3	https://www.semanticscholar.org/paper/an-analysis-of-credit-management-in-the-banking-(a-fatima/8a59b81f934eddabbb8dafdb1af43134e5d0aca1	https://www.semanticscholar.org/paper/an-analysis-of-credit-management-in-the-banking-(a-fatima/8a59b81f934eddabbb8dafdb1af43134e5d0aca1	NOUN
ijtc-1664	284	4	https://www.semanticscholar.org/paper/an-analysis-of-credit-management-in-the-banking-(a-fatima/8a59b81f934eddabbb8dafdb1af43134e5d0aca1	https://www.semanticscholar.org/paper/an-analysis-of-credit-management-in-the-banking-(a-fatima/8a59b81f934eddabbb8dafdb1af43134e5d0aca1	NOUN
ijtc-1664	284	5	https://www.scirp.org/reference/referencespapers?referenceid=3687529	https://www.scirp.org/reference/referencespapers?referenceid=3687529	ADV
ijtc-1664	284	6	https://econpapers.repec.org/article/risjfiacr/0001.htm	https://econpapers.repec.org/article/risjfiacr/0001.htm	PROPN
ijtc-1664	284	7	https://www.semanticscholar.org/paper/credit-risk-management-and-profitability-in-banks-hosna-manzura/734013d0e7019da80acbf3588043b8f28a1f21bc	https://www.semanticscholar.org/paper/credit-risk-management-and-profitability-in-banks-hosna-manzura/734013d0e7019da80acbf3588043b8f28a1f21bc	ADV
ijtc-1664	284	8	https://www.semanticscholar.org/paper/credit-risk-management-and-profitability-in-banks-hosna-manzura/734013d0e7019da80acbf3588043b8f28a1f21bc	https://www.semanticscholar.org/paper/credit-risk-management-and-profitability-in-banks-hosna-manzura/734013d0e7019da80acbf3588043b8f28a1f21bc	PROPN
ijtc-1664	285	1	https://www.investopedia.com/terms/l/liquidityrisk.asp	https://www.investopedia.com/terms/l/liquidityrisk.asp	NOUN
ijtc-1664	285	2	https://doi.org/10.1016/j.jfi.2015.11.001	https://doi.org/10.1016/j.jfi.2015.11.001	NOUN
ijtc-1664	285	3	http://hdl.handle.net/11295/40437	http://hdl.handle.net/11295/40437	NOUN
ijtc-1664	285	4	https://doi.org/10.52283/nswrca.ajbmr.20120202a04	https://doi.org/10.52283/nswrca.ajbmr.20120202a04	PROPN
ijtc-1664	285	5	https://techykhushi.medium.com/introduction-what-is-banking-meaning-definition-objectives-features-ebe07a87bcad	https://techykhushi.medium.com/introduction-what-is-banking-meaning-definition-objectives-features-ebe07a87bcad	PROPN
ijtc-1664	285	6	https://techykhushi.medium.com/introduction-what-is-banking-meaning-definition-objectives-features-ebe07a87bcad	https://techykhushi.medium.com/introduction-what-is-banking-meaning-definition-objectives-features-ebe07a87bcad	VERB
ijtc-1664	285	7	an	an	DET
ijtc-1664	285	8	empirical	empirical	ADJ
ijtc-1664	285	9	analysis	analysis	NOUN
ijtc-1664	285	10	of	of	ADP
ijtc-1664	285	11	the	the	DET
ijtc-1664	285	12	impact	impact	NOUN
ijtc-1664	285	13	of	of	ADP
ijtc-1664	285	14	credit	credit	NOUN
ijtc-1664	285	15	risk	risk	NOUN
ijtc-1664	285	16	management	management	NOUN
ijtc-1664	285	17	on	on	ADP
ijtc-1664	285	18	the	the	DET
ijtc-1664	285	19	financial	financial	ADJ
ijtc-1664	285	20	performance	performance	NOUN
ijtc-1664	285	21	of	of	ADP
ijtc-1664	285	22	commercial	commercial	ADJ
ijtc-1664	285	23	banks	bank	NOUN
ijtc-1664	285	24	in	in	ADP
ijtc-1664	285	25	nigeria	nigeria	PROPN
ijtc-1664	285	26	oyasor	oyasor	PROPN
ijtc-1664	285	27	841	841	NUM
ijtc-1664	285	28	|	|	ADV
ijtc-1664	285	29	ilomata	ilomata	PROPN
ijtc-1664	285	30	international	international	ADJ
ijtc-1664	285	31	journal	journal	NOUN
ijtc-1664	285	32	of	of	ADP
ijtc-1664	285	33	tax	tax	PROPN
ijtc-1664	285	34	&	&	CCONJ
ijtc-1664	285	35	accounting	account	VERB
ijtc-1664	285	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	285	37	kwashie	kwashie	NOUN
ijtc-1664	285	38	,	,	PUNCT
ijtc-1664	285	39	a.a	a.a	PROPN
ijtc-1664	285	40	.	.	PROPN
ijtc-1664	285	41	,	,	PUNCT
ijtc-1664	285	42	samuel	samuel	PROPN
ijtc-1664	285	43	,	,	PUNCT
ijtc-1664	285	44	t.b	t.b	PROPN
ijtc-1664	285	45	.	.	PROPN
ijtc-1664	285	46	&	&	CCONJ
ijtc-1664	285	47	enock	enock	PROPN
ijtc-1664	285	48	,	,	PUNCT
ijtc-1664	285	49	k.a	k.a	PROPN
ijtc-1664	285	50	.	.	PROPN
ijtc-1664	285	51	(	(	PUNCT
ijtc-1664	285	52	2022	2022	NUM
ijtc-1664	285	53	)	)	PUNCT
ijtc-1664	285	54	.	.	PUNCT
ijtc-1664	286	1	investigating	investigate	VERB
ijtc-1664	286	2	the	the	DET
ijtc-1664	286	3	impact	impact	NOUN
ijtc-1664	286	4	of	of	ADP
ijtc-1664	286	5	credit	credit	NOUN
ijtc-1664	286	6	risk	risk	NOUN
ijtc-1664	286	7	on	on	ADP
ijtc-1664	286	8	financial	financial	ADJ
ijtc-1664	286	9	performance	performance	NOUN
ijtc-1664	286	10	of	of	ADP
ijtc-1664	286	11	commercial	commercial	ADJ
ijtc-1664	286	12	banks	bank	NOUN
ijtc-1664	286	13	in	in	ADP
ijtc-1664	286	14	ghana	ghana	PROPN
ijtc-1664	286	15	.	.	PUNCT
ijtc-1664	287	1	cogent	cogent	NOUN
ijtc-1664	287	2	economics	economics	PROPN
ijtc-1664	287	3	&	&	CCONJ
ijtc-1664	287	4	finance	finance	PROPN
ijtc-1664	287	5	10	10	NUM
ijtc-1664	287	6	:	:	SYM
ijtc-1664	287	7	1	1	NUM
ijtc-1664	287	8	–	–	PUNCT
ijtc-1664	287	9	15	15	NUM
ijtc-1664	287	10	.	.	PUNCT
ijtc-1664	287	11	https://www.tandfonline.com/doi/pdf/10.1080/23322039.2022.2109281	https://www.tandfonline.com/doi/pdf/10.1080/23322039.2022.2109281	NUM
ijtc-1664	287	12	majani	majani	PROPN
ijtc-1664	287	13	,	,	PUNCT
ijtc-1664	287	14	s.	s.	PROPN
ijtc-1664	287	15	i.	i.	PROPN
ijtc-1664	287	16	(	(	PUNCT
ijtc-1664	287	17	2022	2022	NUM
ijtc-1664	287	18	)	)	PUNCT
ijtc-1664	287	19	.	.	PUNCT
ijtc-1664	288	1	the	the	DET
ijtc-1664	288	2	relationship	relationship	NOUN
ijtc-1664	288	3	between	between	ADP
ijtc-1664	288	4	credit	credit	NOUN
ijtc-1664	288	5	risk	risk	NOUN
ijtc-1664	288	6	management	management	NOUN
ijtc-1664	288	7	and	and	CCONJ
ijtc-1664	288	8	financial	financial	ADJ
ijtc-1664	288	9	performance	performance	NOUN
ijtc-1664	288	10	of	of	ADP
ijtc-1664	288	11	commercial	commercial	ADJ
ijtc-1664	288	12	banks	bank	NOUN
ijtc-1664	288	13	listed	list	VERB
ijtc-1664	288	14	at	at	ADP
ijtc-1664	288	15	the	the	DET
ijtc-1664	288	16	nairobi	nairobi	PROPN
ijtc-1664	288	17	securities	securities	PROPN
ijtc-1664	288	18	exchange	exchange	PROPN
ijtc-1664	288	19	,	,	PUNCT
ijtc-1664	288	20	kenya	kenya	PROPN
ijtc-1664	288	21	.	.	PUNCT
ijtc-1664	289	1	international	international	ADJ
ijtc-1664	289	2	journal	journal	PROPN
ijtc-1664	289	3	of	of	ADP
ijtc-1664	289	4	managerial	managerial	ADJ
ijtc-1664	289	5	studies	study	NOUN
ijtc-1664	289	6	and	and	CCONJ
ijtc-1664	289	7	research	research	NOUN
ijtc-1664	289	8	10	10	NUM
ijtc-1664	289	9	:	:	PUNCT
ijtc-1664	289	10	88–126	88–126	NUM
ijtc-1664	289	11	.	.	PUNCT
ijtc-1664	289	12	molla	molla	PROPN
ijtc-1664	289	13	,	,	PUNCT
ijtc-1664	289	14	m.	m.	NOUN
ijtc-1664	289	15	t.	t.	PROPN
ijtc-1664	289	16	(	(	PUNCT
ijtc-1664	289	17	2018	2018	NUM
ijtc-1664	289	18	)	)	PUNCT
ijtc-1664	289	19	.	.	PUNCT
ijtc-1664	290	1	credit	credit	NOUN
ijtc-1664	290	2	risk	risk	NOUN
ijtc-1664	290	3	management	management	NOUN
ijtc-1664	290	4	and	and	CCONJ
ijtc-1664	290	5	performance	performance	NOUN
ijtc-1664	290	6	analysis	analysis	NOUN
ijtc-1664	290	7	of	of	ADP
ijtc-1664	290	8	janata	janata	PROPN
ijtc-1664	290	9	bank	bank	PROPN
ijtc-1664	290	10	limited	limit	VERB
ijtc-1664	290	11	.	.	PUNCT
ijtc-1664	291	1	https://www.semanticscholar.org/paper/credit-risk-management-and-performanceanalysis-of-molla/e044a429117095c342a8f58d23fa3e11f997989a	https://www.semanticscholar.org/paper/credit-risk-management-and-performanceanalysis-of-molla/e044a429117095c342a8f58d23fa3e11f997989a	PROPN
ijtc-1664	291	2	moti	moti	PROPN
ijtc-1664	291	3	,	,	PUNCT
ijtc-1664	291	4	h.	h.	PROPN
ijtc-1664	291	5	o.	o.	PROPN
ijtc-1664	291	6	,	,	PUNCT
ijtc-1664	291	7	masinde	masinde	VERB
ijtc-1664	291	8	,	,	PUNCT
ijtc-1664	291	9	j.	j.	PROPN
ijtc-1664	291	10	s.	s.	PROPN
ijtc-1664	291	11	,	,	PUNCT
ijtc-1664	291	12	mugenda	mugenda	ADJ
ijtc-1664	291	13	,	,	PUNCT
ijtc-1664	291	14	n.	n.	PROPN
ijtc-1664	291	15	g.	g.	PROPN
ijtc-1664	291	16	,	,	PUNCT
ijtc-1664	291	17	&	&	CCONJ
ijtc-1664	291	18	sindani	sindani	PROPN
ijtc-1664	291	19	,	,	PUNCT
ijtc-1664	291	20	m.	m.	NOUN
ijtc-1664	291	21	n.	n.	PROPN
ijtc-1664	291	22	(	(	PUNCT
ijtc-1664	291	23	2012	2012	NUM
ijtc-1664	291	24	)	)	PUNCT
ijtc-1664	291	25	.	.	PUNCT
ijtc-1664	292	1	effectiveness	effectiveness	NOUN
ijtc-1664	292	2	of	of	ADP
ijtc-1664	292	3	credit	credit	NOUN
ijtc-1664	292	4	management	management	NOUN
ijtc-1664	292	5	systemon	systemon	PROPN
ijtc-1664	292	6	loan	loan	NOUN
ijtc-1664	292	7	performance	performance	NOUN
ijtc-1664	292	8	:	:	PUNCT
ijtc-1664	292	9	empirical	empirical	ADJ
ijtc-1664	292	10	evidence	evidence	NOUN
ijtc-1664	292	11	from	from	ADP
ijtc-1664	292	12	micro	micro	ADJ
ijtc-1664	292	13	finance	finance	NOUN
ijtc-1664	292	14	sector	sector	NOUN
ijtc-1664	292	15	in	in	ADP
ijtc-1664	292	16	kenya	kenya	PROPN
ijtc-1664	292	17	.	.	PUNCT
ijtc-1664	293	1	https://www.ijbhtnet.com/journals/vol_2_no_6_october_2012/13.pdf	https://www.ijbhtnet.com/journals/vol_2_no_6_october_2012/13.pdf	PROPN
ijtc-1664	293	2	naceur	naceur	PROPN
ijtc-1664	293	3	,	,	PUNCT
ijtc-1664	293	4	s.	s.	PROPN
ijtc-1664	293	5	b.	b.	PROPN
ijtc-1664	293	6	,	,	PUNCT
ijtc-1664	293	7	&	&	CCONJ
ijtc-1664	293	8	omran	omran	PROPN
ijtc-1664	293	9	,	,	PUNCT
ijtc-1664	293	10	m.	m.	NOUN
ijtc-1664	293	11	(	(	PUNCT
ijtc-1664	293	12	2008	2008	NUM
ijtc-1664	293	13	)	)	PUNCT
ijtc-1664	293	14	.	.	PUNCT
ijtc-1664	294	1	the	the	DET
ijtc-1664	294	2	effects	effect	NOUN
ijtc-1664	294	3	of	of	ADP
ijtc-1664	294	4	bank	bank	NOUN
ijtc-1664	294	5	regulations	regulation	NOUN
ijtc-1664	294	6	,	,	PUNCT
ijtc-1664	294	7	competition	competition	NOUN
ijtc-1664	294	8	and	and	CCONJ
ijtc-1664	294	9	financial	financial	ADJ
ijtc-1664	294	10	reforms	reform	NOUN
ijtc-1664	294	11	on	on	ADP
ijtc-1664	294	12	mena	mena	PROPN
ijtc-1664	294	13	banks	bank	NOUN
ijtc-1664	294	14	’	’	PART
ijtc-1664	294	15	profitability	profitability	NOUN
ijtc-1664	294	16	.	.	PUNCT
ijtc-1664	295	1	in	in	ADP
ijtc-1664	295	2	economic	economic	ADJ
ijtc-1664	295	3	research	research	NOUN
ijtc-1664	295	4	forum	forum	PROPN
ijtc-1664	295	5	working	working	NOUN
ijtc-1664	295	6	papers	paper	NOUN
ijtc-1664	295	7	(	(	PUNCT
ijtc-1664	295	8	no	no	INTJ
ijtc-1664	295	9	.	.	NOUN
ijtc-1664	295	10	449	449	NUM
ijtc-1664	295	11	)	)	PUNCT
ijtc-1664	295	12	.	.	PUNCT
ijtc-1664	296	1	https://doi.org/10.2139/ssrn.1554537	https://doi.org/10.2139/ssrn.1554537	PROPN
ijtc-1664	296	2	nathan	nathan	PROPN
ijtc-1664	296	3	.	.	PROPN
ijtc-1664	296	4	m	m	PROPN
ijtc-1664	296	5	(	(	PUNCT
ijtc-1664	296	6	2022	2022	NUM
ijtc-1664	296	7	)	)	PUNCT
ijtc-1664	296	8	.	.	PUNCT
ijtc-1664	297	1	operational	operational	ADJ
ijtc-1664	297	2	risk	risk	NOUN
ijtc-1664	297	3	and	and	CCONJ
ijtc-1664	297	4	overview	overview	NOUN
ijtc-1664	297	5	.	.	PUNCT
ijtc-1664	298	1	https://study.com/learn/lesson/operationalriskoverview-examples-what-is-operational-risk.html	https://study.com/learn/lesson/operationalriskoverview-examples-what-is-operational-risk.html	NOUN
ijtc-1664	298	2	natufe	natufe	NOUN
ijtc-1664	298	3	,	,	PUNCT
ijtc-1664	298	4	o.	o.	PROPN
ijtc-1664	298	5	k.	k.	PROPN
ijtc-1664	298	6	,	,	PUNCT
ijtc-1664	298	7	&	&	CCONJ
ijtc-1664	298	8	evbayiro	evbayiro	NOUN
ijtc-1664	298	9	-	-	PUNCT
ijtc-1664	298	10	osagie	osagie	NOUN
ijtc-1664	298	11	,	,	PUNCT
ijtc-1664	298	12	e.	e.	PROPN
ijtc-1664	298	13	i.	i.	PROPN
ijtc-1664	298	14	(	(	PUNCT
ijtc-1664	298	15	2023	2023	NUM
ijtc-1664	298	16	)	)	PUNCT
ijtc-1664	298	17	.	.	PUNCT
ijtc-1664	299	1	credit	credit	NOUN
ijtc-1664	299	2	risk	risk	NOUN
ijtc-1664	299	3	management	management	NOUN
ijtc-1664	299	4	and	and	CCONJ
ijtc-1664	299	5	the	the	DET
ijtc-1664	299	6	financial	financial	ADJ
ijtc-1664	299	7	performance	performance	NOUN
ijtc-1664	299	8	of	of	ADP
ijtc-1664	299	9	deposit	deposit	NOUN
ijtc-1664	299	10	money	money	NOUN
ijtc-1664	299	11	banks	bank	NOUN
ijtc-1664	299	12	:	:	PUNCT
ijtc-1664	299	13	some	some	DET
ijtc-1664	299	14	new	new	ADJ
ijtc-1664	299	15	evidence	evidence	NOUN
ijtc-1664	299	16	.	.	PUNCT
ijtc-1664	300	1	journal	journal	NOUN
ijtc-1664	300	2	of	of	ADP
ijtc-1664	300	3	risk	risk	NOUN
ijtc-1664	300	4	and	and	CCONJ
ijtc-1664	300	5	financial	financial	ADJ
ijtc-1664	300	6	management	management	NOUN
ijtc-1664	300	7	,	,	PUNCT
ijtc-1664	300	8	16(7	16(7	NUM
ijtc-1664	300	9	)	)	PUNCT
ijtc-1664	300	10	,	,	PUNCT
ijtc-1664	300	11	302	302	NUM
ijtc-1664	300	12	.	.	PUNCT
ijtc-1664	301	1	https://doi.org/10.3390/jrfm16070302	https://doi.org/10.3390/jrfm16070302	PROPN
ijtc-1664	301	2	noman	noman	PROPN
ijtc-1664	301	3	,	,	PUNCT
ijtc-1664	301	4	a.	a.	PROPN
ijtc-1664	301	5	h.	h.	PROPN
ijtc-1664	301	6	m.	m.	PROPN
ijtc-1664	301	7	,	,	PUNCT
ijtc-1664	301	8	pervin	pervin	NOUN
ijtc-1664	301	9	,	,	PUNCT
ijtc-1664	301	10	s.	s.	PROPN
ijtc-1664	301	11	,	,	PUNCT
ijtc-1664	301	12	chowdhury	chowdhury	PROPN
ijtc-1664	301	13	,	,	PUNCT
ijtc-1664	301	14	m.	m.	NOUN
ijtc-1664	301	15	m.	m.	NOUN
ijtc-1664	301	16	,	,	PUNCT
ijtc-1664	301	17	&	&	CCONJ
ijtc-1664	301	18	banna	banna	PROPN
ijtc-1664	301	19	,	,	PUNCT
ijtc-1664	301	20	h.	h.	PROPN
ijtc-1664	301	21	(	(	PUNCT
ijtc-1664	301	22	2015	2015	NUM
ijtc-1664	301	23	)	)	PUNCT
ijtc-1664	301	24	.	.	PUNCT
ijtc-1664	302	1	the	the	DET
ijtc-1664	302	2	effect	effect	NOUN
ijtc-1664	302	3	of	of	ADP
ijtc-1664	302	4	credit	credit	NOUN
ijtc-1664	302	5	risk	risk	NOUN
ijtc-1664	302	6	on	on	ADP
ijtc-1664	302	7	the	the	DET
ijtc-1664	302	8	banking	banking	NOUN
ijtc-1664	302	9	profitability	profitability	NOUN
ijtc-1664	302	10	:	:	PUNCT
ijtc-1664	302	11	a	a	DET
ijtc-1664	302	12	case	case	NOUN
ijtc-1664	302	13	on	on	ADP
ijtc-1664	302	14	bangladesh	bangladesh	NOUN
ijtc-1664	302	15	.	.	PUNCT
ijtc-1664	303	1	global	global	ADJ
ijtc-1664	303	2	journal	journal	PROPN
ijtc-1664	303	3	of	of	ADP
ijtc-1664	303	4	management	management	PROPN
ijtc-1664	303	5	&	&	CCONJ
ijtc-1664	303	6	business	business	PROPN
ijtc-1664	303	7	research	research	NOUN
ijtc-1664	303	8	,	,	PUNCT
ijtc-1664	303	9	15(3	15(3	NUM
ijtc-1664	303	10	)	)	PUNCT
ijtc-1664	303	11	,	,	PUNCT
ijtc-1664	303	12	40–48	40–48	NOUN
ijtc-1664	303	13	.	.	PUNCT
ijtc-1664	304	1	https://globaljournals.org/gjmbr_volume15/5-the-effectofcredit-risk.pdf	https://globaljournals.org/gjmbr_volume15/5-the-effectofcredit-risk.pdf	NOUN
ijtc-1664	304	2	nwanna	nwanna	NOUN
ijtc-1664	304	3	,	,	PUNCT
ijtc-1664	304	4	i.	i.	NOUN
ijtc-1664	304	5	o.	o.	PROPN
ijtc-1664	304	6	,	,	PUNCT
ijtc-1664	304	7	&	&	CCONJ
ijtc-1664	304	8	oguezue	oguezue	PROPN
ijtc-1664	304	9	,	,	PUNCT
ijtc-1664	304	10	f.	f.	PROPN
ijtc-1664	304	11	c.	c.	PROPN
ijtc-1664	304	12	(	(	PUNCT
ijtc-1664	304	13	2017	2017	NUM
ijtc-1664	304	14	)	)	PUNCT
ijtc-1664	304	15	.	.	PUNCT
ijtc-1664	305	1	effect	effect	NOUN
ijtc-1664	305	2	of	of	ADP
ijtc-1664	305	3	credit	credit	NOUN
ijtc-1664	305	4	management	management	NOUN
ijtc-1664	305	5	on	on	ADP
ijtc-1664	305	6	profitability	profitability	NOUN
ijtc-1664	305	7	of	of	ADP
ijtc-1664	305	8	deposit	deposit	NOUN
ijtc-1664	305	9	money	money	NOUN
ijtc-1664	305	10	banks	bank	NOUN
ijtc-1664	305	11	in	in	ADP
ijtc-1664	305	12	nigeria	nigeria	PROPN
ijtc-1664	305	13	.	.	PUNCT
ijtc-1664	306	1	iiard	iiard	PROPN
ijtc-1664	306	2	international	international	ADJ
ijtc-1664	306	3	journal	journal	NOUN
ijtc-1664	306	4	of	of	ADP
ijtc-1664	306	5	banking	banking	NOUN
ijtc-1664	306	6	and	and	CCONJ
ijtc-1664	306	7	finance	finance	NOUN
ijtc-1664	306	8	research	research	NOUN
ijtc-1664	306	9	,	,	PUNCT
ijtc-1664	306	10	3(2	3(2	NUM
ijtc-1664	306	11	)	)	PUNCT
ijtc-1664	306	12	,	,	PUNCT
ijtc-1664	306	13	137	137	NUM
ijtc-1664	306	14	-	-	SYM
ijtc-1664	306	15	160	160	NUM
ijtc-1664	306	16	.	.	PUNCT
ijtc-1664	307	1	https://www.researchgate.net/publication/322331270_effect_of_credit_managemen	https://www.researchgate.net/publication/322331270_effect_of_credit_managemen	NOUN
ijtc-1664	307	2	t_on_profitability_of_deposit_money_banks_in_nigeria	t_on_profitability_of_deposit_money_banks_in_nigeria	NOUN
ijtc-1664	307	3	olalere	olalere	ADV
ijtc-1664	307	4	,	,	PUNCT
ijtc-1664	307	5	o.	o.	PROPN
ijtc-1664	307	6	&	&	CCONJ
ijtc-1664	307	7	wan	wan	PROPN
ijtc-1664	307	8	,	,	PUNCT
ijtc-1664	307	9	a.	a.	PROPN
ijtc-1664	307	10	b.	b.	PROPN
ijtc-1664	307	11	(	(	PUNCT
ijtc-1664	307	12	2016	2016	NUM
ijtc-1664	307	13	)	)	PUNCT
ijtc-1664	307	14	.	.	PUNCT
ijtc-1664	308	1	risk	risk	NOUN
ijtc-1664	308	2	management	management	NOUN
ijtc-1664	308	3	and	and	CCONJ
ijtc-1664	308	4	the	the	DET
ijtc-1664	308	5	financial	financial	ADJ
ijtc-1664	308	6	performance	performance	NOUN
ijtc-1664	308	7	of	of	ADP
ijtc-1664	308	8	commercial	commercial	ADJ
ijtc-1664	308	9	banks	bank	NOUN
ijtc-1664	308	10	in	in	ADP
ijtc-1664	308	11	nigeria	nigeria	PROPN
ijtc-1664	308	12	:	:	PUNCT
ijtc-1664	308	13	a	a	DET
ijtc-1664	308	14	review	review	NOUN
ijtc-1664	308	15	of	of	ADP
ijtc-1664	308	16	the	the	DET
ijtc-1664	308	17	literature	literature	NOUN
ijtc-1664	308	18	revised	revise	VERB
ijtc-1664	308	19	.	.	PUNCT
ijtc-1664	309	1	iosr	iosr	ADJ
ijtc-1664	309	2	journal	journal	PROPN
ijtc-1664	309	3	of	of	ADP
ijtc-1664	309	4	economics	economic	NOUN
ijtc-1664	309	5	and	and	CCONJ
ijtc-1664	309	6	finance	finance	NOUN
ijtc-1664	309	7	(	(	PUNCT
ijtc-1664	309	8	7	7	NUM
ijtc-1664	309	9	,	,	PUNCT
ijtc-1664	309	10	(	(	PUNCT
ijtc-1664	309	11	2	2	NUM
ijtc-1664	309	12	)	)	PUNCT
ijtc-1664	309	13	.	.	PUNCT
ijtc-1664	310	1	ver	ver	PROPN
ijtc-1664	310	2	.	.	PROPN
ijtc-1664	310	3	,	,	PUNCT
ijtc-1664	310	4	1419	1419	NUM
ijtc-1664	310	5	.	.	PUNCT
ijtc-1664	311	1	https://www.iosrjournals.org/iosr-jef/papers/vol7-issue2/version3/c0702031419.pdf	https://www.iosrjournals.org/iosr-jef/papers/vol7-issue2/version3/c0702031419.pdf	PROPN
ijtc-1664	311	2	olowa	olowa	PROPN
ijtc-1664	311	3	,	,	PUNCT
ijtc-1664	311	4	o.w	o.w	PROPN
ijtc-1664	311	5	.	.	PROPN
ijtc-1664	311	6	(	(	PUNCT
ijtc-1664	311	7	2017	2017	NUM
ijtc-1664	311	8	)	)	PUNCT
ijtc-1664	311	9	.	.	PUNCT
ijtc-1664	312	1	tobit	tobit	NOUN
ijtc-1664	312	2	analysis	analysis	NOUN
ijtc-1664	312	3	of	of	ADP
ijtc-1664	312	4	factors	factor	NOUN
ijtc-1664	312	5	influencing	influence	VERB
ijtc-1664	312	6	loan	loan	NOUN
ijtc-1664	312	7	repayment	repayment	NOUN
ijtc-1664	312	8	performance	performance	NOUN
ijtc-1664	312	9	:	:	PUNCT
ijtc-1664	312	10	a	a	DET
ijtc-1664	312	11	case	case	NOUN
ijtc-1664	312	12	study	study	NOUN
ijtc-1664	312	13	of	of	ADP
ijtc-1664	312	14	lift	lift	NOUN
ijtc-1664	312	15	above	above	ADP
ijtc-1664	312	16	poverty	poverty	NOUN
ijtc-1664	312	17	organization	organization	NOUN
ijtc-1664	312	18	(	(	PUNCT
ijtc-1664	312	19	lapo	lapo	NOUN
ijtc-1664	312	20	)	)	PUNCT
ijtc-1664	312	21	micro	micro	ADJ
ijtc-1664	312	22	-	-	NOUN
ijtc-1664	312	23	credit	credit	NOUN
ijtc-1664	312	24	agency	agency	NOUN
ijtc-1664	312	25	in	in	ADP
ijtc-1664	312	26	nigeria	nigeria	PROPN
ijtc-1664	312	27	.	.	PUNCT
ijtc-1664	313	1	applied	apply	VERB
ijtc-1664	313	2	science	science	NOUN
ijtc-1664	313	3	reports	report	NOUN
ijtc-1664	313	4	,	,	PUNCT
ijtc-1664	313	5	18(3	18(3	NUM
ijtc-1664	313	6	)	)	PUNCT
ijtc-1664	313	7	.	.	PUNCT
ijtc-1664	314	1	https://doi.org/10.11648/j.ml.20170306.11	https://doi.org/10.11648/j.ml.20170306.11	X
ijtc-1664	314	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1664	314	3	https://www.tandfonline.com/doi/pdf/10.1080/23322039.2022.2109281	https://www.tandfonline.com/doi/pdf/10.1080/23322039.2022.2109281	X
ijtc-1664	314	4	https://www.semanticscholar.org/paper/credit-risk-management-and-performance-analysis-of-molla/e044a429117095c342a8f58d23fa3e11f997989a	https://www.semanticscholar.org/paper/credit-risk-management-and-performance-analysis-of-molla/e044a429117095c342a8f58d23fa3e11f997989a	NOUN
ijtc-1664	314	5	https://www.semanticscholar.org/paper/credit-risk-management-and-performance-analysis-of-molla/e044a429117095c342a8f58d23fa3e11f997989a	https://www.semanticscholar.org/paper/credit-risk-management-and-performance-analysis-of-molla/e044a429117095c342a8f58d23fa3e11f997989a	NOUN
ijtc-1664	314	6	https://www.ijbhtnet.com/journals/vol_2_no_6_october_2012/13.pdf	https://www.ijbhtnet.com/journals/vol_2_no_6_october_2012/13.pdf	NOUN
ijtc-1664	314	7	https://doi.org/10.2139/ssrn.1554537	https://doi.org/10.2139/ssrn.1554537	NOUN
ijtc-1664	314	8	https://study.com/learn/lesson/operational-risk-%20overview-examples-what-is-operational-risk.html	https://study.com/learn/lesson/operational-risk-%20overview-examples-what-is-operational-risk.html	PRON
ijtc-1664	314	9	https://study.com/learn/lesson/operational-risk-%20overview-examples-what-is-operational-risk.html	https://study.com/learn/lesson/operational-risk-%20overview-examples-what-is-operational-risk.html	PRON
ijtc-1664	314	10	https://doi.org/10.3390/jrfm16070302	https://doi.org/10.3390/jrfm16070302	NOUN
ijtc-1664	315	1	https://globaljournals.org/gjmbr_volume15/5-the-effect-of-%20credit-risk.pdf	https://globaljournals.org/gjmbr_volume15/5-the-effect-of-%20credit-risk.pdf	ADP
ijtc-1664	315	2	https://globaljournals.org/gjmbr_volume15/5-the-effect-of-%20credit-risk.pdf	https://globaljournals.org/gjmbr_volume15/5-the-effect-of-%20credit-risk.pdf	PROPN
ijtc-1664	315	3	https://www.researchgate.net/publication/322331270_effect_of_credit_management_on_profitability_of_deposit_money_banks_in_nigeria	https://www.researchgate.net/publication/322331270_effect_of_credit_management_on_profitability_of_deposit_money_banks_in_nigeria	PROPN
ijtc-1664	315	4	https://www.researchgate.net/publication/322331270_effect_of_credit_management_on_profitability_of_deposit_money_banks_in_nigeria	https://www.researchgate.net/publication/322331270_effect_of_credit_management_on_profitability_of_deposit_money_banks_in_nigeria	PROPN
ijtc-1664	315	5	https://www.iosrjournals.org/iosr-jef/papers/vol7-issue2/version-3/c0702031419.pdf	https://www.iosrjournals.org/iosr-jef/papers/vol7-issue2/version-3/c0702031419.pdf	PROPN
ijtc-1664	315	6	https://www.iosrjournals.org/iosr-jef/papers/vol7-issue2/version-3/c0702031419.pdf	https://www.iosrjournals.org/iosr-jef/papers/vol7-issue2/version-3/c0702031419.pdf	PROPN
ijtc-1664	315	7	https://doi.org/10.11648/j.ml.20170306.11	https://doi.org/10.11648/j.ml.20170306.11	VERB
ijtc-1664	315	8	an	an	DET
ijtc-1664	315	9	empirical	empirical	ADJ
ijtc-1664	315	10	analysis	analysis	NOUN
ijtc-1664	315	11	of	of	ADP
ijtc-1664	315	12	the	the	DET
ijtc-1664	315	13	impact	impact	NOUN
ijtc-1664	315	14	of	of	ADP
ijtc-1664	315	15	credit	credit	NOUN
ijtc-1664	315	16	risk	risk	NOUN
ijtc-1664	315	17	management	management	NOUN
ijtc-1664	315	18	on	on	ADP
ijtc-1664	315	19	the	the	DET
ijtc-1664	315	20	financial	financial	ADJ
ijtc-1664	315	21	performance	performance	NOUN
ijtc-1664	315	22	of	of	ADP
ijtc-1664	315	23	commercial	commercial	ADJ
ijtc-1664	315	24	banks	bank	NOUN
ijtc-1664	315	25	in	in	ADP
ijtc-1664	315	26	nigeria	nigeria	PROPN
ijtc-1664	315	27	oyasor	oyasor	PROPN
ijtc-1664	315	28	842	842	NUM
ijtc-1664	315	29	|	|	ADV
ijtc-1664	315	30	ilomata	ilomata	PROPN
ijtc-1664	315	31	international	international	ADJ
ijtc-1664	315	32	journal	journal	NOUN
ijtc-1664	315	33	of	of	ADP
ijtc-1664	315	34	tax	tax	PROPN
ijtc-1664	315	35	&	&	CCONJ
ijtc-1664	315	36	accounting	accounting	PROPN
ijtc-1664	315	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	315	38	olson	olson	PROPN
ijtc-1664	315	39	,	,	PUNCT
ijtc-1664	315	40	d.	d.	PROPN
ijtc-1664	315	41	,	,	PUNCT
ijtc-1664	315	42	&	&	CCONJ
ijtc-1664	315	43	zoubi	zoubi	PROPN
ijtc-1664	315	44	,	,	PUNCT
ijtc-1664	315	45	t.	t.	PROPN
ijtc-1664	315	46	(	(	PUNCT
ijtc-1664	315	47	2017	2017	NUM
ijtc-1664	315	48	)	)	PUNCT
ijtc-1664	315	49	.	.	PUNCT
ijtc-1664	316	1	convergence	convergence	NOUN
ijtc-1664	316	2	in	in	ADP
ijtc-1664	316	3	bank	bank	NOUN
ijtc-1664	316	4	performance	performance	NOUN
ijtc-1664	316	5	for	for	ADP
ijtc-1664	316	6	commercial	commercial	ADJ
ijtc-1664	316	7	and	and	CCONJ
ijtc-1664	316	8	islamic	islamic	ADJ
ijtc-1664	316	9	banks	bank	NOUN
ijtc-1664	316	10	during	during	ADP
ijtc-1664	316	11	and	and	CCONJ
ijtc-1664	316	12	after	after	ADP
ijtc-1664	316	13	the	the	DET
ijtc-1664	316	14	global	global	ADJ
ijtc-1664	316	15	financial	financial	ADJ
ijtc-1664	316	16	crisis	crisis	NOUN
ijtc-1664	316	17	.	.	PUNCT
ijtc-1664	317	1	the	the	DET
ijtc-1664	317	2	quarterly	quarterly	ADJ
ijtc-1664	317	3	review	review	NOUN
ijtc-1664	317	4	of	of	ADP
ijtc-1664	317	5	economics	economic	NOUN
ijtc-1664	317	6	and	and	CCONJ
ijtc-1664	317	7	finance	finance	NOUN
ijtc-1664	317	8	,	,	PUNCT
ijtc-1664	317	9	65	65	NUM
ijtc-1664	317	10	,	,	PUNCT
ijtc-1664	317	11	71	71	NUM
ijtc-1664	317	12	-	-	SYM
ijtc-1664	317	13	87	87	NUM
ijtc-1664	317	14	.	.	PUNCT
ijtc-1664	318	1	https://doi.org/10.1016/j.qref.2016.06.013	https://doi.org/10.1016/j.qref.2016.06.013	NOUN
ijtc-1664	318	2	omiagho	omiagho	NOUN
ijtc-1664	318	3	,	,	PUNCT
ijtc-1664	318	4	a.	a.	PROPN
ijtc-1664	318	5	&	&	CCONJ
ijtc-1664	318	6	daniel	daniel	PROPN
ijtc-1664	318	7	,	,	PUNCT
ijtc-1664	318	8	j.	j.	PROPN
ijtc-1664	318	9	(	(	PUNCT
ijtc-1664	318	10	2021	2021	NUM
ijtc-1664	318	11	)	)	PUNCT
ijtc-1664	318	12	.	.	PUNCT
ijtc-1664	319	1	effect	effect	NOUN
ijtc-1664	319	2	of	of	ADP
ijtc-1664	319	3	risk	risk	NOUN
ijtc-1664	319	4	management	management	NOUN
ijtc-1664	319	5	on	on	ADP
ijtc-1664	319	6	the	the	DET
ijtc-1664	319	7	financial	financial	ADJ
ijtc-1664	319	8	performance	performance	NOUN
ijtc-1664	319	9	of	of	ADP
ijtc-1664	319	10	commercial	commercial	ADJ
ijtc-1664	319	11	banks	bank	NOUN
ijtc-1664	319	12	in	in	ADP
ijtc-1664	319	13	nigeria	nigeria	PROPN
ijtc-1664	319	14	.	.	PUNCT
ijtc-1664	320	1	world	world	PROPN
ijtc-1664	320	2	journal	journal	PROPN
ijtc-1664	320	3	of	of	ADP
ijtc-1664	320	4	management	management	NOUN
ijtc-1664	320	5	and	and	CCONJ
ijtc-1664	320	6	business	business	NOUN
ijtc-1664	320	7	studies	study	NOUN
ijtc-1664	320	8	.1	.1	PUNCT
ijtc-1664	320	9	(	(	PUNCT
ijtc-1664	320	10	1	1	NUM
ijtc-1664	320	11	)	)	PUNCT
ijtc-1664	320	12	.	.	PUNCT
ijtc-1664	321	1	https://www.academia.edu/49078772/effect_of_risk_management_on_the_financi	https://www.academia.edu/49078772/effect_of_risk_management_on_the_financi	PROPN
ijtc-1664	321	2	al_performance_of_commercial_banks_in_nigeria	al_performance_of_commercial_banks_in_nigeria	PROPN
ijtc-1664	321	3	onoh	onoh	PROPN
ijtc-1664	321	4	,	,	PUNCT
ijtc-1664	321	5	j.	j.	PROPN
ijtc-1664	321	6	o.	o.	PROPN
ijtc-1664	321	7	,	,	PUNCT
ijtc-1664	321	8	&	&	CCONJ
ijtc-1664	321	9	nwachukwu	nwachukwu	PROPN
ijtc-1664	321	10	,	,	PUNCT
ijtc-1664	321	11	t.	t.	PROPN
ijtc-1664	321	12	(	(	PUNCT
ijtc-1664	321	13	2017	2017	NUM
ijtc-1664	321	14	)	)	PUNCT
ijtc-1664	321	15	.	.	PUNCT
ijtc-1664	322	1	monetary	monetary	ADJ
ijtc-1664	322	2	policy	policy	NOUN
ijtc-1664	322	3	and	and	CCONJ
ijtc-1664	322	4	credit	credit	NOUN
ijtc-1664	322	5	delivery	delivery	NOUN
ijtc-1664	322	6	in	in	ADP
ijtc-1664	322	7	commercial	commercial	ADJ
ijtc-1664	322	8	banks	bank	NOUN
ijtc-1664	322	9	–	–	PUNCT
ijtc-1664	322	10	evidence	evidence	NOUN
ijtc-1664	322	11	from	from	ADP
ijtc-1664	322	12	nigeria	nigeria	PROPN
ijtc-1664	322	13	.	.	PUNCT
ijtc-1664	323	1	international	international	ADJ
ijtc-1664	323	2	journal	journal	PROPN
ijtc-1664	323	3	of	of	ADP
ijtc-1664	323	4	social	social	ADJ
ijtc-1664	323	5	sciences	sciences	PROPN
ijtc-1664	323	6	and	and	CCONJ
ijtc-1664	323	7	management	management	NOUN
ijtc-1664	323	8	research	research	NOUN
ijtc-1664	323	9	,	,	PUNCT
ijtc-1664	323	10	3(7	3(7	NUM
ijtc-1664	323	11	)	)	PUNCT
ijtc-1664	323	12	,	,	PUNCT
ijtc-1664	323	13	2545	2545	NUM
ijtc-1664	323	14	-	-	SYM
ijtc-1664	323	15	5303	5303	NUM
ijtc-1664	323	16	.	.	PUNCT
ijtc-1664	324	1	https://www.scirp.org/reference/referencespapers?referenceid=3476840	https://www.scirp.org/reference/referencespapers?referenceid=3476840	NOUN
ijtc-1664	324	2	onyeagocha	onyeagocha	NOUN
ijtc-1664	324	3	,	,	PUNCT
ijtc-1664	324	4	s.	s.	PROPN
ijtc-1664	324	5	u.	u.	PROPN
ijtc-1664	324	6	o.	o.	PROPN
ijtc-1664	324	7	(	(	PUNCT
ijtc-1664	324	8	2001	2001	NUM
ijtc-1664	324	9	)	)	PUNCT
ijtc-1664	324	10	.	.	PUNCT
ijtc-1664	325	1	problems	problem	NOUN
ijtc-1664	325	2	and	and	CCONJ
ijtc-1664	325	3	challenges	challenge	NOUN
ijtc-1664	325	4	of	of	ADP
ijtc-1664	325	5	nigerian	nigerian	ADJ
ijtc-1664	325	6	financial	financial	ADJ
ijtc-1664	325	7	institutions	institution	NOUN
ijtc-1664	325	8	in	in	ADP
ijtc-1664	325	9	credit	credit	NOUN
ijtc-1664	325	10	operations	operation	NOUN
ijtc-1664	325	11	.	.	PUNCT
ijtc-1664	326	1	nigerian	nigerian	ADJ
ijtc-1664	326	2	banker	banker	NOUN
ijtc-1664	326	3	,	,	PUNCT
ijtc-1664	326	4	july	july	PROPN
ijtc-1664	326	5	to	to	ADP
ijtc-1664	326	6	december	december	PROPN
ijtc-1664	326	7	.	.	PUNCT
ijtc-1664	327	1	osuagwu	osuagwu	PROPN
ijtc-1664	327	2	,	,	PUNCT
ijtc-1664	327	3	l.	l.	PROPN
ijtc-1664	327	4	(	(	PUNCT
ijtc-1664	327	5	2020	2020	NUM
ijtc-1664	327	6	)	)	PUNCT
ijtc-1664	327	7	.	.	PUNCT
ijtc-1664	328	1	research	research	NOUN
ijtc-1664	328	2	methods	method	NOUN
ijtc-1664	328	3	:	:	PUNCT
ijtc-1664	328	4	issues	issue	NOUN
ijtc-1664	328	5	and	and	CCONJ
ijtc-1664	328	6	research	research	NOUN
ijtc-1664	328	7	direction	direction	NOUN
ijtc-1664	328	8	.	.	PUNCT
ijtc-1664	329	1	business	business	NOUN
ijtc-1664	329	2	and	and	CCONJ
ijtc-1664	329	3	management	management	NOUN
ijtc-1664	329	4	research	research	NOUN
ijtc-1664	329	5	,	,	PUNCT
ijtc-1664	329	6	9(3	9(3	NUM
ijtc-1664	329	7	)	)	PUNCT
ijtc-1664	329	8	,	,	PUNCT
ijtc-1664	329	9	46	46	NUM
ijtc-1664	329	10	-	-	SYM
ijtc-1664	329	11	55	55	NUM
ijtc-1664	329	12	.	.	PUNCT
ijtc-1664	330	1	owojori	owojori	PROPN
ijtc-1664	330	2	,	,	PUNCT
ijtc-1664	330	3	a.	a.	NOUN
ijtc-1664	330	4	a.	a.	PROPN
ijtc-1664	330	5	,	,	PUNCT
ijtc-1664	330	6	akintoye	akintoye	PROPN
ijtc-1664	330	7	,	,	PUNCT
ijtc-1664	330	8	i.	i.	PROPN
ijtc-1664	330	9	r.	r.	PROPN
ijtc-1664	330	10	,	,	PUNCT
ijtc-1664	330	11	&	&	CCONJ
ijtc-1664	330	12	adidu	adidu	PROPN
ijtc-1664	330	13	,	,	PUNCT
ijtc-1664	330	14	f.	f.	PROPN
ijtc-1664	330	15	a.	a.	PROPN
ijtc-1664	330	16	(	(	PUNCT
ijtc-1664	330	17	2011	2011	NUM
ijtc-1664	330	18	)	)	PUNCT
ijtc-1664	330	19	.	.	PUNCT
ijtc-1664	331	1	the	the	DET
ijtc-1664	331	2	challenge	challenge	NOUN
ijtc-1664	331	3	of	of	ADP
ijtc-1664	331	4	risk	risk	NOUN
ijtc-1664	331	5	management	management	NOUN
ijtc-1664	331	6	in	in	ADP
ijtc-1664	331	7	nigerian	nigerian	ADJ
ijtc-1664	331	8	banks	bank	NOUN
ijtc-1664	331	9	in	in	ADP
ijtc-1664	331	10	the	the	DET
ijtc-1664	331	11	post	post	NOUN
ijtc-1664	331	12	consolidation	consolidation	NOUN
ijtc-1664	331	13	era	era	NOUN
ijtc-1664	331	14	.	.	PUNCT
ijtc-1664	332	1	journal	journal	NOUN
ijtc-1664	332	2	of	of	ADP
ijtc-1664	332	3	accounting	accounting	NOUN
ijtc-1664	332	4	and	and	CCONJ
ijtc-1664	332	5	taxation	taxation	NOUN
ijtc-1664	332	6	,	,	PUNCT
ijtc-1664	332	7	3(2	3(2	NUM
ijtc-1664	332	8	)	)	PUNCT
ijtc-1664	332	9	,	,	PUNCT
ijtc-1664	332	10	2331	2331	NUM
ijtc-1664	332	11	.	.	PUNCT
ijtc-1664	333	1	paseda	paseda	NOUN
ijtc-1664	333	2	,	,	PUNCT
ijtc-1664	333	3	o.	o.	NOUN
ijtc-1664	333	4	(	(	PUNCT
ijtc-1664	333	5	2017	2017	NUM
ijtc-1664	333	6	)	)	PUNCT
ijtc-1664	333	7	.	.	PUNCT
ijtc-1664	334	1	credit	credit	NOUN
ijtc-1664	334	2	risk	risk	NOUN
ijtc-1664	334	3	models	model	NOUN
ijtc-1664	334	4	:	:	PUNCT
ijtc-1664	334	5	lessons	lesson	NOUN
ijtc-1664	334	6	for	for	ADP
ijtc-1664	334	7	nigerian	nigerian	ADJ
ijtc-1664	334	8	banks	bank	NOUN
ijtc-1664	334	9	.	.	PUNCT
ijtc-1664	335	1	available	available	ADJ
ijtc-1664	335	2	at	at	ADP
ijtc-1664	335	3	ssrn	ssrn	NOUN
ijtc-1664	335	4	2925813	2925813	NUM
ijtc-1664	335	5	.	.	PUNCT
ijtc-1664	336	1	pradhan	pradhan	PROPN
ijtc-1664	336	2	,	,	PUNCT
ijtc-1664	336	3	s.	s.	PROPN
ijtc-1664	336	4	,	,	PUNCT
ijtc-1664	336	5	&	&	CCONJ
ijtc-1664	336	6	shah	shah	PROPN
ijtc-1664	336	7	,	,	PUNCT
ijtc-1664	336	8	a.	a.	PROPN
ijtc-1664	336	9	k.	k.	PROPN
ijtc-1664	336	10	(	(	PUNCT
ijtc-1664	336	11	2019	2019	NUM
ijtc-1664	336	12	)	)	PUNCT
ijtc-1664	336	13	.	.	PUNCT
ijtc-1664	337	1	credit	credit	NOUN
ijtc-1664	337	2	risk	risk	NOUN
ijtc-1664	337	3	management	management	NOUN
ijtc-1664	337	4	of	of	ADP
ijtc-1664	337	5	commercial	commercial	ADJ
ijtc-1664	337	6	banks	bank	NOUN
ijtc-1664	337	7	in	in	ADP
ijtc-1664	337	8	nepal	nepal	PROPN
ijtc-1664	337	9	.	.	PUNCT
ijtc-1664	338	1	journal	journal	PROPN
ijtc-1664	338	2	of	of	ADP
ijtc-1664	338	3	business	business	NOUN
ijtc-1664	338	4	and	and	CCONJ
ijtc-1664	338	5	social	social	ADJ
ijtc-1664	338	6	sciences	sciences	PROPN
ijtc-1664	338	7	research	research	NOUN
ijtc-1664	338	8	,	,	PUNCT
ijtc-1664	338	9	4(1	4(1	NOUN
ijtc-1664	338	10	)	)	PUNCT
ijtc-1664	338	11	,	,	PUNCT
ijtc-1664	338	12	27	27	NUM
ijtc-1664	338	13	-	-	SYM
ijtc-1664	338	14	37	37	NUM
ijtc-1664	338	15	.	.	PUNCT
ijtc-1664	339	1	rakhimzhanova	rakhimzhanova	PROPN
ijtc-1664	339	2	,	,	PUNCT
ijtc-1664	339	3	k.	k.	PROPN
ijtc-1664	339	4	,	,	PUNCT
ijtc-1664	339	5	makysh	makysh	PROPN
ijtc-1664	339	6	,	,	PUNCT
ijtc-1664	339	7	s.	s.	PROPN
ijtc-1664	339	8	,	,	PUNCT
ijtc-1664	339	9	saparova	saparova	PROPN
ijtc-1664	339	10	,	,	PUNCT
ijtc-1664	339	11	b.	b.	PROPN
ijtc-1664	339	12	,	,	PUNCT
ijtc-1664	339	13	&	&	CCONJ
ijtc-1664	339	14	iskakov	iskakov	PROPN
ijtc-1664	339	15	,	,	PUNCT
ijtc-1664	339	16	b.	b.	PROPN
ijtc-1664	339	17	(	(	PUNCT
ijtc-1664	339	18	2020	2020	NUM
ijtc-1664	339	19	)	)	PUNCT
ijtc-1664	339	20	.	.	PUNCT
ijtc-1664	340	1	problem	problem	NOUN
ijtc-1664	340	2	loan	loan	NOUN
ijtc-1664	340	3	management	management	NOUN
ijtc-1664	340	4	in	in	ADP
ijtc-1664	340	5	the	the	DET
ijtc-1664	340	6	countries	country	NOUN
ijtc-1664	340	7	of	of	ADP
ijtc-1664	340	8	the	the	DET
ijtc-1664	340	9	eurasian	eurasian	ADJ
ijtc-1664	340	10	economic	economic	PROPN
ijtc-1664	340	11	union	union	PROPN
ijtc-1664	340	12	.	.	PUNCT
ijtc-1664	341	1	entrepreneurship	entrepreneurship	NOUN
ijtc-1664	341	2	and	and	CCONJ
ijtc-1664	341	3	sustainability	sustainability	NOUN
ijtc-1664	341	4	issues	issue	NOUN
ijtc-1664	341	5	,	,	PUNCT
ijtc-1664	341	6	7(4	7(4	NUM
ijtc-1664	341	7	)	)	PUNCT
ijtc-1664	341	8	,	,	PUNCT
ijtc-1664	341	9	3286	3286	NUM
ijtc-1664	341	10	.	.	PUNCT
ijtc-1664	341	11	10.9770	10.9770	NUM
ijtc-1664	341	12	/	/	SYM
ijtc-1664	341	13	jesi.2020.7.4(47	jesi.2020.7.4(47	PROPN
ijtc-1664	341	14	)	)	PUNCT
ijtc-1664	341	15	sikarmi	sikarmi	NOUN
ijtc-1664	341	16	,	,	PUNCT
ijtc-1664	341	17	j.	j.	PROPN
ijtc-1664	341	18	(	(	PUNCT
ijtc-1664	341	19	2020	2020	NUM
ijtc-1664	341	20	)	)	PUNCT
ijtc-1664	341	21	.	.	PUNCT
ijtc-1664	342	1	management	management	NOUN
ijtc-1664	342	2	of	of	ADP
ijtc-1664	342	3	credit	credit	NOUN
ijtc-1664	342	4	exposure	exposure	NOUN
ijtc-1664	342	5	against	against	ADP
ijtc-1664	342	6	loan	loan	NOUN
ijtc-1664	342	7	loss	loss	NOUN
ijtc-1664	342	8	provisioning	provisioning	NOUN
ijtc-1664	342	9	and	and	CCONJ
ijtc-1664	342	10	profitability	profitability	NOUN
ijtc-1664	342	11	of	of	ADP
ijtc-1664	342	12	commercial	commercial	ADJ
ijtc-1664	342	13	banks	bank	NOUN
ijtc-1664	342	14	:	:	PUNCT
ijtc-1664	342	15	a	a	DET
ijtc-1664	342	16	comparative	comparative	ADJ
ijtc-1664	342	17	study	study	NOUN
ijtc-1664	342	18	of	of	ADP
ijtc-1664	342	19	nepal	nepal	PROPN
ijtc-1664	342	20	bank	bank	PROPN
ijtc-1664	342	21	ltd	ltd	PROPN
ijtc-1664	342	22	.	.	PROPN
ijtc-1664	342	23	and	and	CCONJ
ijtc-1664	342	24	everest	everest	PROPN
ijtc-1664	342	25	bank	bank	PROPN
ijtc-1664	342	26	ltd	ltd	PROPN
ijtc-1664	342	27	(	(	PUNCT
ijtc-1664	342	28	doctoral	doctoral	ADJ
ijtc-1664	342	29	dissertation	dissertation	NOUN
ijtc-1664	342	30	,	,	PUNCT
ijtc-1664	342	31	faculty	faculty	NOUN
ijtc-1664	342	32	of	of	ADP
ijtc-1664	342	33	management	management	NOUN
ijtc-1664	342	34	)	)	PUNCT
ijtc-1664	342	35	.	.	PUNCT
ijtc-1664	343	1	smarika	smarika	PROPN
ijtc-1664	343	2	,	,	PUNCT
ijtc-1664	343	3	j.	j.	PROPN
ijtc-1664	343	4	,	,	PUNCT
ijtc-1664	343	5	&	&	CCONJ
ijtc-1664	343	6	sangeetha	sangeetha	PROPN
ijtc-1664	343	7	,	,	PUNCT
ijtc-1664	343	8	r.	r.	PROPN
ijtc-1664	343	9	(	(	PUNCT
ijtc-1664	343	10	2021	2021	NUM
ijtc-1664	343	11	)	)	PUNCT
ijtc-1664	343	12	.	.	PUNCT
ijtc-1664	344	1	impact	impact	NOUN
ijtc-1664	344	2	of	of	ADP
ijtc-1664	344	3	credit	credit	NOUN
ijtc-1664	344	4	risk	risk	NOUN
ijtc-1664	344	5	management	management	NOUN
ijtc-1664	344	6	on	on	ADP
ijtc-1664	344	7	financial	financial	ADJ
ijtc-1664	344	8	performance	performance	NOUN
ijtc-1664	344	9	of	of	ADP
ijtc-1664	344	10	commercial	commercial	ADJ
ijtc-1664	344	11	banks	bank	NOUN
ijtc-1664	344	12	.	.	PUNCT
ijtc-1664	345	1	international	international	ADJ
ijtc-1664	345	2	journal	journal	PROPN
ijtc-1664	345	3	of	of	ADP
ijtc-1664	345	4	business	business	NOUN
ijtc-1664	345	5	and	and	CCONJ
ijtc-1664	345	6	management	management	NOUN
ijtc-1664	345	7	invention	invention	NOUN
ijtc-1664	345	8	,	,	PUNCT
ijtc-1664	345	9	10(7	10(7	NUM
ijtc-1664	345	10	)	)	PUNCT
ijtc-1664	345	11	,	,	PUNCT
ijtc-1664	345	12	17	17	NUM
ijtc-1664	345	13	–	–	SYM
ijtc-1664	345	14	22	22	NUM
ijtc-1664	345	15	.	.	PUNCT
ijtc-1664	346	1	https://www.ijbmi.org/papers/vol(10)7/ser-3/c1007031722.pdf	https://www.ijbmi.org/papers/vol(10)7/ser-3/c1007031722.pdf	PROPN
ijtc-1664	346	2	singh	singh	PROPN
ijtc-1664	346	3	,	,	PUNCT
ijtc-1664	346	4	a.	a.	NOUN
ijtc-1664	346	5	(	(	PUNCT
ijtc-1664	346	6	2015	2015	NUM
ijtc-1664	346	7	)	)	PUNCT
ijtc-1664	346	8	.	.	PUNCT
ijtc-1664	347	1	performance	performance	NOUN
ijtc-1664	347	2	of	of	ADP
ijtc-1664	347	3	credit	credit	NOUN
ijtc-1664	347	4	risk	risk	NOUN
ijtc-1664	347	5	management	management	NOUN
ijtc-1664	347	6	in	in	ADP
ijtc-1664	347	7	indian	indian	ADJ
ijtc-1664	347	8	commercial	commercial	ADJ
ijtc-1664	347	9	banks	bank	NOUN
ijtc-1664	347	10	.	.	PUNCT
ijtc-1664	348	1	international	international	ADJ
ijtc-1664	348	2	journal	journal	PROPN
ijtc-1664	348	3	of	of	ADP
ijtc-1664	348	4	management	management	NOUN
ijtc-1664	348	5	and	and	CCONJ
ijtc-1664	348	6	business	business	NOUN
ijtc-1664	348	7	research	research	NOUN
ijtc-1664	348	8	,	,	PUNCT
ijtc-1664	348	9	5(3	5(3	NUM
ijtc-1664	348	10	)	)	PUNCT
ijtc-1664	348	11	,	,	PUNCT
ijtc-1664	348	12	169	169	NUM
ijtc-1664	348	13	-	-	SYM
ijtc-1664	348	14	188	188	NUM
ijtc-1664	348	15	.	.	PUNCT
ijtc-1664	349	1	https://www.academia.edu/102956933/performance_of_credit_risk_management_i	https://www.academia.edu/102956933/performance_of_credit_risk_management_i	VERB
ijtc-1664	349	2	n_indian_commercial_banks	n_indian_commercial_bank	NOUN
ijtc-1664	349	3	taiwo	taiwo	PROPN
ijtc-1664	349	4	,	,	PUNCT
ijtc-1664	349	5	j.	j.	PROPN
ijtc-1664	349	6	n.	n.	PROPN
ijtc-1664	349	7	,	,	PUNCT
ijtc-1664	349	8	ucheaga	ucheaga	PROPN
ijtc-1664	349	9	,	,	PUNCT
ijtc-1664	349	10	e.	e.	PROPN
ijtc-1664	349	11	g.	g.	PROPN
ijtc-1664	349	12	,	,	PUNCT
ijtc-1664	349	13	achugamonu	achugamonu	PROPN
ijtc-1664	349	14	,	,	PUNCT
ijtc-1664	349	15	b.	b.	PROPN
ijtc-1664	349	16	u.	u.	PROPN
ijtc-1664	349	17	,	,	PUNCT
ijtc-1664	349	18	adetiloye	adetiloye	PROPN
ijtc-1664	349	19	,	,	PUNCT
ijtc-1664	349	20	k.	k.	PROPN
ijtc-1664	349	21	,	,	PUNCT
ijtc-1664	349	22	&	&	CCONJ
ijtc-1664	349	23	okoye	okoye	PROPN
ijtc-1664	349	24	,	,	PUNCT
ijtc-1664	349	25	o.	o.	NOUN
ijtc-1664	349	26	(	(	PUNCT
ijtc-1664	349	27	2017	2017	NUM
ijtc-1664	349	28	)	)	PUNCT
ijtc-1664	349	29	.	.	PUNCT
ijtc-1664	350	1	credit	credit	NOUN
ijtc-1664	350	2	risk	risk	NOUN
ijtc-1664	350	3	management	management	NOUN
ijtc-1664	350	4	:	:	PUNCT
ijtc-1664	350	5	implications	implication	NOUN
ijtc-1664	350	6	on	on	ADP
ijtc-1664	350	7	bank	bank	NOUN
ijtc-1664	350	8	performance	performance	NOUN
ijtc-1664	350	9	and	and	CCONJ
ijtc-1664	350	10	lending	lending	NOUN
ijtc-1664	350	11	growth	growth	NOUN
ijtc-1664	350	12	.	.	PUNCT
ijtc-1664	351	1	saudi	saudi	ADJ
ijtc-1664	351	2	journal	journal	PROPN
ijtc-1664	351	3	of	of	ADP
ijtc-1664	351	4	business	business	NOUN
ijtc-1664	351	5	and	and	CCONJ
ijtc-1664	351	6	management	management	NOUN
ijtc-1664	351	7	studies	study	NOUN
ijtc-1664	351	8	,	,	PUNCT
ijtc-1664	351	9	2	2	NUM
ijtc-1664	351	10	,	,	PUNCT
ijtc-1664	351	11	584	584	NUM
ijtc-1664	351	12	-	-	SYM
ijtc-1664	351	13	590	590	NUM
ijtc-1664	351	14	.	.	PUNCT
ijtc-1664	352	1	https://ssrn.com/abstract=3151233	https://ssrn.com/abstract=3151233	VERB
ijtc-1664	352	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1664	352	3	https://doi.org/10.1016/j.qref.2016.06.013	https://doi.org/10.1016/j.qref.2016.06.013	ADJ
ijtc-1664	352	4	https://www.academia.edu/49078772/effect_of_risk_management_on_the_financial_performance_of_commercial_banks_in_nigeria	https://www.academia.edu/49078772/effect_of_risk_management_on_the_financial_performance_of_commercial_banks_in_nigeria	NOUN
ijtc-1664	352	5	https://www.academia.edu/49078772/effect_of_risk_management_on_the_financial_performance_of_commercial_banks_in_nigeria	https://www.academia.edu/49078772/effect_of_risk_management_on_the_financial_performance_of_commercial_banks_in_nigeria	NOUN
ijtc-1664	352	6	https://www.scirp.org/reference/referencespapers?referenceid=3476840	https://www.scirp.org/reference/referencespapers?referenceid=3476840	PROPN
ijtc-1664	352	7	https://econpapers.repec.org/scripts/redir.pf?u=https%3a%2f%2fdoi.org%2f10.9770%252fjesi.2020.7.4%252847%2529;h=repec:ssi:jouesi:v:7:y:2020:i:4:p:3286-3308	https://econpapers.repec.org/scripts/redir.pf?u=https%3a%2f%2fdoi.org%2f10.9770%252fjesi.2020.7.4%252847%2529;h=repec:ssi:jouesi:v:7:y:2020:i:4:p:3286-3308	PUNCT
ijtc-1664	352	8	https://www.ijbmi.org/papers/vol(10)7/ser-3/c1007031722.pdf	https://www.ijbmi.org/papers/vol(10)7/ser-3/c1007031722.pdf	PROPN
ijtc-1664	352	9	https://www.academia.edu/102956933/performance_of_credit_risk_management_in_indian_commercial_banks	https://www.academia.edu/102956933/performance_of_credit_risk_management_in_indian_commercial_bank	VERB
ijtc-1664	352	10	https://www.academia.edu/102956933/performance_of_credit_risk_management_in_indian_commercial_banks	https://www.academia.edu/102956933/performance_of_credit_risk_management_in_indian_commercial_bank	NOUN
ijtc-1664	352	11	https://ssrn.com/abstract=3151233	https://ssrn.com/abstract=3151233	VERB
ijtc-1664	352	12	an	an	DET
ijtc-1664	352	13	empirical	empirical	ADJ
ijtc-1664	352	14	analysis	analysis	NOUN
ijtc-1664	352	15	of	of	ADP
ijtc-1664	352	16	the	the	DET
ijtc-1664	352	17	impact	impact	NOUN
ijtc-1664	352	18	of	of	ADP
ijtc-1664	352	19	credit	credit	NOUN
ijtc-1664	352	20	risk	risk	NOUN
ijtc-1664	352	21	management	management	NOUN
ijtc-1664	352	22	on	on	ADP
ijtc-1664	352	23	the	the	DET
ijtc-1664	352	24	financial	financial	ADJ
ijtc-1664	352	25	performance	performance	NOUN
ijtc-1664	352	26	of	of	ADP
ijtc-1664	352	27	commercial	commercial	ADJ
ijtc-1664	352	28	banks	bank	NOUN
ijtc-1664	352	29	in	in	ADP
ijtc-1664	352	30	nigeria	nigeria	PROPN
ijtc-1664	352	31	oyasor	oyasor	PROPN
ijtc-1664	352	32	843	843	NUM
ijtc-1664	352	33	|	|	ADV
ijtc-1664	352	34	ilomata	ilomata	PROPN
ijtc-1664	352	35	international	international	ADJ
ijtc-1664	352	36	journal	journal	NOUN
ijtc-1664	352	37	of	of	ADP
ijtc-1664	352	38	tax	tax	PROPN
ijtc-1664	352	39	&	&	CCONJ
ijtc-1664	352	40	accounting	accounting	PROPN
ijtc-1664	352	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1664	352	42	tawiah	tawiah	PROPN
ijtc-1664	352	43	,	,	PUNCT
ijtc-1664	352	44	a.	a.	NOUN
ijtc-1664	352	45	a.	a.	PROPN
ijtc-1664	352	46	,	,	PUNCT
ijtc-1664	352	47	&	&	CCONJ
ijtc-1664	352	48	asante	asante	PROPN
ijtc-1664	352	49	,	,	PUNCT
ijtc-1664	352	50	k.	k.	PROPN
ijtc-1664	352	51	(	(	PUNCT
ijtc-1664	352	52	2019	2019	NUM
ijtc-1664	352	53	)	)	PUNCT
ijtc-1664	352	54	.	.	PUNCT
ijtc-1664	353	1	credit	credit	NOUN
ijtc-1664	353	2	management	management	NOUN
ijtc-1664	353	3	in	in	ADP
ijtc-1664	353	4	microfinance	microfinance	NOUN
ijtc-1664	353	5	institutions	institution	NOUN
ijtc-1664	353	6	:	:	PUNCT
ijtc-1664	353	7	a	a	DET
ijtc-1664	353	8	case	case	NOUN
ijtc-1664	353	9	study	study	NOUN
ijtc-1664	353	10	of	of	ADP
ijtc-1664	353	11	some	some	DET
ijtc-1664	353	12	selected	select	VERB
ijtc-1664	353	13	microfinance	microfinance	NOUN
ijtc-1664	353	14	institutions	institution	NOUN
ijtc-1664	353	15	in	in	ADP
ijtc-1664	353	16	the	the	DET
ijtc-1664	353	17	ashanti	ashanti	ADJ
ijtc-1664	353	18	region	region	NOUN
ijtc-1664	353	19	of	of	ADP
ijtc-1664	353	20	ghana	ghana	PROPN
ijtc-1664	353	21	.	.	PUNCT
ijtc-1664	354	1	research	research	NOUN
ijtc-1664	354	2	journal	journal	PROPN
ijtc-1664	354	3	of	of	ADP
ijtc-1664	354	4	finance	finance	NOUN
ijtc-1664	354	5	and	and	CCONJ
ijtc-1664	354	6	accounting	accounting	NOUN
ijtc-1664	354	7	,	,	PUNCT
ijtc-1664	354	8	9(2	9(2	NUM
ijtc-1664	354	9	)	)	PUNCT
ijtc-1664	354	10	,	,	PUNCT
ijtc-1664	354	11	16	16	NUM
ijtc-1664	354	12	-	-	SYM
ijtc-1664	354	13	24	24	NUM
ijtc-1664	354	14	.	.	PUNCT
ijtc-1664	354	15	https://www.semanticscholar.org/paper/credit-management-in-microfinanceinstitutions%3a-a-tawiah-asante/6c00d07a8ab6990739400ac04f3fe1e72f24b1e0	https://www.semanticscholar.org/paper/credit-management-in-microfinanceinstitutions%3a-a-tawiah-asante/6c00d07a8ab6990739400ac04f3fe1e72f24b1e0	PROPN
ijtc-1664	354	16	tetteh	tetteh	NOUN
ijtc-1664	354	17	,	,	PUNCT
ijtc-1664	354	18	f.	f.	PROPN
ijtc-1664	354	19	l.	l.	PROPN
ijtc-1664	354	20	(	(	PUNCT
ijtc-1664	354	21	2012	2012	NUM
ijtc-1664	354	22	)	)	PUNCT
ijtc-1664	354	23	.	.	PUNCT
ijtc-1664	355	1	evaluation	evaluation	NOUN
ijtc-1664	355	2	of	of	ADP
ijtc-1664	355	3	credit	credit	NOUN
ijtc-1664	355	4	risk	risk	NOUN
ijtc-1664	355	5	management	management	NOUN
ijtc-1664	355	6	practices	practice	NOUN
ijtc-1664	355	7	in	in	ADP
ijtc-1664	355	8	ghana	ghana	PROPN
ijtc-1664	355	9	commercial	commercial	PROPN
ijtc-1664	355	10	bank	bank	PROPN
ijtc-1664	355	11	limited	limit	VERB
ijtc-1664	355	12	.	.	PUNCT
ijtc-1664	356	1	unpublished	unpublished	ADJ
ijtc-1664	356	2	master	master	NOUN
ijtc-1664	356	3	’	'	PUNCT
ijtc-1664	356	4	s	s	PART
ijtc-1664	356	5	thesis	thesis	NOUN
ijtc-1664	356	6	)	)	PUNCT
ijtc-1664	356	7	.	.	PUNCT
ijtc-1664	357	1	kwame	kwame	PROPN
ijtc-1664	357	2	nkrumah	nkrumah	PROPN
ijtc-1664	357	3	university	university	PROPN
ijtc-1664	357	4	of	of	ADP
ijtc-1664	357	5	scienceand	scienceand	PROPN
ijtc-1664	357	6	technology	technology	NOUN
ijtc-1664	357	7	,	,	PUNCT
ijtc-1664	357	8	kumasi	kumasi	NOUN
ijtc-1664	357	9	.	.	PUNCT
ijtc-1664	358	1	https://silo.tips/download/evaluation-of-credit-risk-management-practices-inghana-commercial-bank-limited	https://silo.tips/download/evaluation-of-credit-risk-management-practices-inghana-commercial-bank-limite	VERB
ijtc-1664	358	2	thapa	thapa	PROPN
ijtc-1664	358	3	,	,	PUNCT
ijtc-1664	358	4	r.	r.	PROPN
ijtc-1664	358	5	(	(	PUNCT
ijtc-1664	358	6	2014	2014	NUM
ijtc-1664	358	7	)	)	PUNCT
ijtc-1664	358	8	.	.	PUNCT
ijtc-1664	359	1	a	a	DET
ijtc-1664	359	2	case	case	NOUN
ijtc-1664	359	3	study	study	NOUN
ijtc-1664	359	4	on	on	ADP
ijtc-1664	359	5	credit	credit	NOUN
ijtc-1664	359	6	management	management	NOUN
ijtc-1664	359	7	of	of	ADP
ijtc-1664	359	8	everest	everest	PROPN
ijtc-1664	359	9	banklimited	banklimite	VERB
ijtc-1664	359	10	(	(	PUNCT
ijtc-1664	359	11	unpublished	unpublished	ADJ
ijtc-1664	359	12	master	master	NOUN
ijtc-1664	359	13	's	's	PART
ijtc-1664	359	14	thesis	thesis	NOUN
ijtc-1664	359	15	)	)	PUNCT
ijtc-1664	359	16	.	.	PUNCT
ijtc-1664	360	1	tribhuwan	tribhuwan	PROPN
ijtc-1664	360	2	university	university	PROPN
ijtc-1664	360	3	,	,	PUNCT
ijtc-1664	360	4	kathmandu	kathmandu	NOUN
ijtc-1664	360	5	,	,	PUNCT
ijtc-1664	360	6	nepal	nepal	ADJ
ijtc-1664	360	7	.	.	PUNCT
ijtc-1664	361	1	ukpong	ukpong	PROPN
ijtc-1664	361	2	,	,	PUNCT
ijtc-1664	361	3	e.g.	e.g.	ADV
ijtc-1664	361	4	&	&	CCONJ
ijtc-1664	361	5	essien	essien	PROPN
ijtc-1664	361	6	,	,	PUNCT
ijtc-1664	361	7	i.t	i.t	PROPN
ijtc-1664	361	8	.	.	PUNCT
ijtc-1664	361	9	(	(	PUNCT
ijtc-1664	361	10	2022	2022	NUM
ijtc-1664	361	11	)	)	PUNCT
ijtc-1664	361	12	.	.	PUNCT
ijtc-1664	362	1	credit	credit	NOUN
ijtc-1664	362	2	risk	risk	NOUN
ijtc-1664	362	3	and	and	CCONJ
ijtc-1664	362	4	financial	financial	ADJ
ijtc-1664	362	5	performance	performance	NOUN
ijtc-1664	362	6	of	of	ADP
ijtc-1664	362	7	quoted	quote	VERB
ijtc-1664	362	8	commercial	commercial	ADJ
ijtc-1664	362	9	banks	bank	NOUN
ijtc-1664	362	10	in	in	ADP
ijtc-1664	362	11	nigeria	nigeria	PROPN
ijtc-1664	362	12	.	.	PUNCT
ijtc-1664	363	1	aksu	aksu	PROPN
ijtc-1664	363	2	journal	journal	PROPN
ijtc-1664	363	3	of	of	ADP
ijtc-1664	363	4	administration	administration	NOUN
ijtc-1664	363	5	and	and	CCONJ
ijtc-1664	363	6	corporate	corporate	ADJ
ijtc-1664	363	7	governance	governance	NOUN
ijtc-1664	363	8	2(4	2(4	NUM
ijtc-1664	363	9	)	)	PUNCT
ijtc-1664	363	10	.	.	PUNCT
ijtc-1664	364	1	94	94	NUM
ijtc-1664	364	2	-	-	SYM
ijtc-1664	364	3	111	111	NUM
ijtc-1664	364	4	.	.	PUNCT
ijtc-1664	365	1	https://doi.org/10.61090/aksujacog.2022.041	https://doi.org/10.61090/aksujacog.2022.041	NOUN
ijtc-1664	365	2	uwuigbe	uwuigbe	NOUN
ijtc-1664	365	3	,	,	PUNCT
ijtc-1664	365	4	u.	u.	NOUN
ijtc-1664	365	5	,	,	PUNCT
ijtc-1664	365	6	uwuigbe	uwuigbe	NOUN
ijtc-1664	365	7	,	,	PUNCT
ijtc-1664	365	8	o.	o.	PROPN
ijtc-1664	365	9	r.	r.	PROPN
ijtc-1664	365	10	,	,	PUNCT
ijtc-1664	365	11	&	&	CCONJ
ijtc-1664	365	12	oyewo	oyewo	PROPN
ijtc-1664	365	13	,	,	PUNCT
ijtc-1664	365	14	b.	b.	PROPN
ijtc-1664	365	15	(	(	PUNCT
ijtc-1664	365	16	2015	2015	NUM
ijtc-1664	365	17	)	)	PUNCT
ijtc-1664	365	18	.	.	PUNCT
ijtc-1664	366	1	credit	credit	NOUN
ijtc-1664	366	2	management	management	NOUN
ijtc-1664	366	3	and	and	CCONJ
ijtc-1664	366	4	bank	bank	NOUN
ijtc-1664	366	5	performance	performance	NOUN
ijtc-1664	366	6	of	of	ADP
ijtc-1664	366	7	listed	list	VERB
ijtc-1664	366	8	banks	bank	NOUN
ijtc-1664	366	9	in	in	ADP
ijtc-1664	366	10	nigeria.journal	nigeria.journal	PROPN
ijtc-1664	366	11	of	of	ADP
ijtc-1664	366	12	economics	economic	NOUN
ijtc-1664	366	13	and	and	CCONJ
ijtc-1664	366	14	sustainable	sustainable	ADJ
ijtc-1664	366	15	development	development	NOUN
ijtc-1664	366	16	,	,	PUNCT
ijtc-1664	366	17	6(2	6(2	NUM
ijtc-1664	366	18	)	)	PUNCT
ijtc-1664	366	19	,	,	PUNCT
ijtc-1664	366	20	27	27	NUM
ijtc-1664	366	21	-	-	SYM
ijtc-1664	366	22	32	32	NUM
ijtc-1664	366	23	.	.	PUNCT
ijtc-1664	367	1	https://www.semanticscholar.org/paper/credit-management-and-bank-performanceof-listed-in-uwuigbe-uwuigbe/0c04fbd01faf90795d18d1f395cd9e56dbab4177	https://www.semanticscholar.org/paper/credit-management-and-bank-performanceof-listed-in-uwuigbe-uwuigbe/0c04fbd01faf90795d18d1f395cd9e56dbab4177	X
ijtc-1664	368	1	yeasin	yeasin	VERB
ijtc-1664	368	2	,	,	PUNCT
ijtc-1664	368	3	h.	h.	PROPN
ijtc-1664	368	4	(	(	PUNCT
ijtc-1664	368	5	2022	2022	NUM
ijtc-1664	368	6	)	)	PUNCT
ijtc-1664	368	7	.	.	PUNCT
ijtc-1664	369	1	impact	impact	NOUN
ijtc-1664	369	2	of	of	ADP
ijtc-1664	369	3	credit	credit	NOUN
ijtc-1664	369	4	risk	risk	NOUN
ijtc-1664	369	5	management	management	NOUN
ijtc-1664	369	6	on	on	ADP
ijtc-1664	369	7	financial	financial	ADJ
ijtc-1664	369	8	performance	performance	NOUN
ijtc-1664	369	9	:	:	PUNCT
ijtc-1664	369	10	a	a	DET
ijtc-1664	369	11	study	study	NOUN
ijtc-1664	369	12	of	of	ADP
ijtc-1664	369	13	commercial	commercial	ADJ
ijtc-1664	369	14	banks	bank	NOUN
ijtc-1664	369	15	in	in	ADP
ijtc-1664	369	16	bangladesh	bangladesh	NOUN
ijtc-1664	369	17	.	.	PUNCT
ijtc-1664	370	1	interdisciplinary	interdisciplinary	ADJ
ijtc-1664	370	2	journal	journal	NOUN
ijtc-1664	370	3	of	of	ADP
ijtc-1664	370	4	applied	apply	VERB
ijtc-1664	370	5	and	and	CCONJ
ijtc-1664	370	6	basic	basic	ADJ
ijtc-1664	370	7	subjects	subject	NOUN
ijtc-1664	370	8	,	,	PUNCT
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