id	sid	tid	token	lemma	pos
ijtc-1733	1	1	the	the	DET
ijtc-1733	1	2	illomata	illomata	PROPN
ijtc-1733	1	3	international	international	PROPN
ijtc-1733	1	4	journal	journal	PROPN
ijtc-1733	1	5	of	of	ADP
ijtc-1733	1	6	management	management	NOUN
ijtc-1733	1	7	ilomata	ilomata	PROPN
ijtc-1733	1	8	international	international	ADJ
ijtc-1733	1	9	journal	journal	NOUN
ijtc-1733	1	10	of	of	ADP
ijtc-1733	1	11	tax	tax	PROPN
ijtc-1733	1	12	&	&	CCONJ
ijtc-1733	1	13	accounting	account	VERB
ijtc-1733	1	14	p	p	PROPN
ijtc-1733	1	15	-	-	PUNCT
ijtc-1733	1	16	issn	issn	NOUN
ijtc-1733	1	17	:	:	PUNCT
ijtc-1733	1	18	2714	2714	NUM
ijtc-1733	1	19	-	-	SYM
ijtc-1733	1	20	9838	9838	NUM
ijtc-1733	1	21	;	;	PUNCT
ijtc-1733	1	22	e	e	X
ijtc-1733	1	23	-	-	PUNCT
ijtc-1733	1	24	issn	issn	NOUN
ijtc-1733	1	25	:	:	PUNCT
ijtc-1733	1	26	2714	2714	NUM
ijtc-1733	1	27	-	-	SYM
ijtc-1733	1	28	9846	9846	NUM
ijtc-1733	1	29	volume	volume	NOUN
ijtc-1733	1	30	5	5	NUM
ijtc-1733	1	31	,	,	PUNCT
ijtc-1733	1	32	issue	issue	NOUN
ijtc-1733	1	33	3	3	NUM
ijtc-1733	1	34	,	,	PUNCT
ijtc-1733	1	35	july	july	PROPN
ijtc-1733	1	36	2024	2024	NUM
ijtc-1733	1	37	page	page	NOUN
ijtc-1733	1	38	no	no	NOUN
ijtc-1733	1	39	.	.	NOUN
ijtc-1733	1	40	923	923	NUM
ijtc-1733	1	41	-	-	SYM
ijtc-1733	1	42	940	940	NUM
ijtc-1733	1	43	923	923	NUM
ijtc-1733	1	44	|	|	ADV
ijtc-1733	1	45	ilomata	ilomata	PROPN
ijtc-1733	1	46	international	international	ADJ
ijtc-1733	1	47	journal	journal	NOUN
ijtc-1733	1	48	of	of	ADP
ijtc-1733	1	49	tax	tax	PROPN
ijtc-1733	1	50	&	&	CCONJ
ijtc-1733	1	51	accounting	accounting	PROPN
ijtc-1733	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	1	53	the	the	DET
ijtc-1733	1	54	effect	effect	NOUN
ijtc-1733	1	55	of	of	ADP
ijtc-1733	1	56	macroeconomic	macroeconomic	ADJ
ijtc-1733	1	57	and	and	CCONJ
ijtc-1733	1	58	bank	bank	NOUN
ijtc-1733	1	59	-	-	PUNCT
ijtc-1733	1	60	specific	specific	ADJ
ijtc-1733	1	61	factors	factor	NOUN
ijtc-1733	1	62	on	on	ADP
ijtc-1733	1	63	the	the	DET
ijtc-1733	1	64	level	level	NOUN
ijtc-1733	1	65	of	of	ADP
ijtc-1733	1	66	non	non	ADJ
ijtc-1733	1	67	-	-	ADJ
ijtc-1733	1	68	performing	performing	ADJ
ijtc-1733	1	69	loans	loan	NOUN
ijtc-1733	1	70	in	in	ADP
ijtc-1733	1	71	ghana	ghana	PROPN
ijtc-1733	1	72	:	:	PUNCT
ijtc-1733	1	73	panel	panel	NOUN
ijtc-1733	1	74	data	datum	NOUN
ijtc-1733	1	75	regression	regression	VERB
ijtc-1733	1	76	analysis	analysis	NOUN
ijtc-1733	1	77	abraham	abraham	PROPN
ijtc-1733	1	78	nii	nii	PROPN
ijtc-1733	1	79	adu	adu	PROPN
ijtc-1733	1	80	okine1	okine1	PROPN
ijtc-1733	1	81	,	,	PUNCT
ijtc-1733	1	82	david	david	PROPN
ijtc-1733	1	83	kwashie	kwashie	PROPN
ijtc-1733	1	84	garr2	garr2	PROPN
ijtc-1733	1	85	1accra	1accra	PROPN
ijtc-1733	1	86	institute	institute	PROPN
ijtc-1733	1	87	of	of	ADP
ijtc-1733	1	88	technology	technology	PROPN
ijtc-1733	1	89	,	,	PUNCT
ijtc-1733	1	90	ghana	ghana	PROPN
ijtc-1733	1	91	2presbyterian	2presbyterian	PROPN
ijtc-1733	1	92	university	university	NOUN
ijtc-1733	1	93	,	,	PUNCT
ijtc-1733	1	94	ghana	ghana	PROPN
ijtc-1733	1	95	correspondent	correspondent	NOUN
ijtc-1733	1	96	:	:	PUNCT
ijtc-1733	1	97	davegarr2023@yahoo.com2	davegarr2023@yahoo.com2	NOUN
ijtc-1733	1	98	received	receive	VERB
ijtc-1733	1	99	:	:	PUNCT
ijtc-1733	1	100	may	may	AUX
ijtc-1733	1	101	21	21	NUM
ijtc-1733	1	102	,	,	PUNCT
ijtc-1733	1	103	2024	2024	NUM
ijtc-1733	1	104	accepted	accept	VERB
ijtc-1733	1	105	:	:	PUNCT
ijtc-1733	1	106	july	july	PROPN
ijtc-1733	1	107	22	22	NUM
ijtc-1733	1	108	,	,	PUNCT
ijtc-1733	1	109	2024	2024	NUM
ijtc-1733	1	110	published	publish	VERB
ijtc-1733	1	111	:	:	PUNCT
ijtc-1733	1	112	july	july	PROPN
ijtc-1733	1	113	31	31	NUM
ijtc-1733	1	114	,	,	PUNCT
ijtc-1733	1	115	2024	2024	NUM
ijtc-1733	1	116	citation	citation	NOUN
ijtc-1733	1	117	:	:	PUNCT
ijtc-1733	1	118	okine	okine	NOUN
ijtc-1733	1	119	,	,	PUNCT
ijtc-1733	1	120	a	a	PRON
ijtc-1733	1	121	,	,	PUNCT
ijtc-1733	1	122	n	n	CCONJ
ijtc-1733	1	123	,	,	PUNCT
ijtc-1733	1	124	a.	a.	NOUN
ijtc-1733	1	125	,	,	PUNCT
ijtc-1733	1	126	garr	garr	PROPN
ijtc-1733	1	127	,	,	PUNCT
ijtc-1733	1	128	d	d	PROPN
ijtc-1733	1	129	,	,	PUNCT
ijtc-1733	1	130	k.	k.	PROPN
ijtc-1733	1	131	(	(	PUNCT
ijtc-1733	1	132	2024	2024	NUM
ijtc-1733	1	133	)	)	PUNCT
ijtc-1733	1	134	.	.	PUNCT
ijtc-1733	2	1	the	the	DET
ijtc-1733	2	2	effect	effect	NOUN
ijtc-1733	2	3	of	of	ADP
ijtc-1733	2	4	macroeconomic	macroeconomic	ADJ
ijtc-1733	2	5	and	and	CCONJ
ijtc-1733	2	6	bankspecific	bankspecific	ADJ
ijtc-1733	2	7	factors	factor	NOUN
ijtc-1733	2	8	on	on	ADP
ijtc-1733	2	9	the	the	DET
ijtc-1733	2	10	level	level	NOUN
ijtc-1733	2	11	of	of	ADP
ijtc-1733	2	12	nonperforming	nonperforme	VERB
ijtc-1733	2	13	loans	loan	NOUN
ijtc-1733	2	14	in	in	ADP
ijtc-1733	2	15	ghana	ghana	PROPN
ijtc-1733	2	16	:	:	PUNCT
ijtc-1733	2	17	panel	panel	NOUN
ijtc-1733	2	18	data	datum	NOUN
ijtc-1733	2	19	regression	regression	NOUN
ijtc-1733	2	20	analysis	analysis	NOUN
ijtc-1733	2	21	.	.	PUNCT
ijtc-1733	3	1	ilomata	ilomata	PROPN
ijtc-1733	3	2	international	international	ADJ
ijtc-1733	3	3	journal	journal	NOUN
ijtc-1733	3	4	of	of	ADP
ijtc-1733	3	5	tax	tax	NOUN
ijtc-1733	3	6	and	and	CCONJ
ijtc-1733	3	7	accounting	accounting	NOUN
ijtc-1733	3	8	,	,	PUNCT
ijtc-1733	3	9	5(3	5(3	NUM
ijtc-1733	3	10	)	)	PUNCT
ijtc-1733	3	11	,	,	PUNCT
ijtc-1733	3	12	923	923	NUM
ijtc-1733	3	13	-	-	SYM
ijtc-1733	3	14	940	940	NUM
ijtc-1733	3	15	.	.	PUNCT
ijtc-1733	4	1	https://doi.org/10.61194/ijtc.v5i3.1733	https://doi.org/10.61194/ijtc.v5i3.1733	NOUN
ijtc-1733	4	2	abstract	abstract	NOUN
ijtc-1733	4	3	:	:	PUNCT
ijtc-1733	4	4	non	non	ADJ
ijtc-1733	4	5	-	-	ADJ
ijtc-1733	4	6	performing	perform	VERB
ijtc-1733	4	7	loans	loan	NOUN
ijtc-1733	4	8	has	have	AUX
ijtc-1733	4	9	posed	pose	VERB
ijtc-1733	4	10	persistent	persistent	ADJ
ijtc-1733	4	11	challenge	challenge	NOUN
ijtc-1733	4	12	in	in	ADP
ijtc-1733	4	13	ghana	ghana	PROPN
ijtc-1733	4	14	impacting	impact	VERB
ijtc-1733	4	15	negatively	negatively	ADV
ijtc-1733	4	16	on	on	ADP
ijtc-1733	4	17	financial	financial	ADJ
ijtc-1733	4	18	stability	stability	NOUN
ijtc-1733	4	19	and	and	CCONJ
ijtc-1733	4	20	economic	economic	ADJ
ijtc-1733	4	21	growth	growth	NOUN
ijtc-1733	4	22	.	.	PUNCT
ijtc-1733	5	1	studies	study	NOUN
ijtc-1733	5	2	have	have	AUX
ijtc-1733	5	3	been	be	AUX
ijtc-1733	5	4	conducted	conduct	VERB
ijtc-1733	5	5	on	on	ADP
ijtc-1733	5	6	npls	npls	NOUN
ijtc-1733	5	7	focusing	focus	VERB
ijtc-1733	5	8	on	on	ADP
ijtc-1733	5	9	external	external	ADJ
ijtc-1733	5	10	factors	factor	NOUN
ijtc-1733	5	11	.	.	PUNCT
ijtc-1733	6	1	however	however	ADV
ijtc-1733	6	2	,	,	PUNCT
ijtc-1733	6	3	the	the	DET
ijtc-1733	6	4	real	real	ADJ
ijtc-1733	6	5	impact	impact	NOUN
ijtc-1733	6	6	of	of	ADP
ijtc-1733	6	7	internal	internal	ADJ
ijtc-1733	6	8	determinants	determinant	NOUN
ijtc-1733	6	9	has	have	AUX
ijtc-1733	6	10	not	not	PART
ijtc-1733	6	11	been	be	AUX
ijtc-1733	6	12	explored	explore	VERB
ijtc-1733	6	13	in	in	ADP
ijtc-1733	6	14	the	the	DET
ijtc-1733	6	15	ghanaian	ghanaian	ADJ
ijtc-1733	6	16	context	context	NOUN
ijtc-1733	6	17	.	.	PUNCT
ijtc-1733	7	1	this	this	DET
ijtc-1733	7	2	work	work	NOUN
ijtc-1733	7	3	investigates	investigate	VERB
ijtc-1733	7	4	the	the	DET
ijtc-1733	7	5	effect	effect	NOUN
ijtc-1733	7	6	of	of	ADP
ijtc-1733	7	7	macroeconomic	macroeconomic	ADJ
ijtc-1733	7	8	and	and	CCONJ
ijtc-1733	7	9	bank	bank	NOUN
ijtc-1733	7	10	-	-	PUNCT
ijtc-1733	7	11	specific	specific	ADJ
ijtc-1733	7	12	variables	variable	NOUN
ijtc-1733	7	13	on	on	ADP
ijtc-1733	7	14	npls	npls	NOUN
ijtc-1733	7	15	in	in	ADP
ijtc-1733	7	16	the	the	DET
ijtc-1733	7	17	ghana	ghana	PROPN
ijtc-1733	7	18	,	,	PUNCT
ijtc-1733	7	19	using	use	VERB
ijtc-1733	7	20	existing	exist	VERB
ijtc-1733	7	21	data	datum	NOUN
ijtc-1733	7	22	from	from	ADP
ijtc-1733	7	23	published	publish	VERB
ijtc-1733	7	24	financial	financial	ADJ
ijtc-1733	7	25	reports	report	NOUN
ijtc-1733	7	26	of	of	ADP
ijtc-1733	7	27	nine	nine	NUM
ijtc-1733	7	28	firms	firm	NOUN
ijtc-1733	7	29	from	from	ADP
ijtc-1733	7	30	2008	2008	NUM
ijtc-1733	7	31	to	to	ADP
ijtc-1733	7	32	2021	2021	NUM
ijtc-1733	7	33	.	.	PUNCT
ijtc-1733	8	1	this	this	DET
ijtc-1733	8	2	study	study	NOUN
ijtc-1733	8	3	focuses	focus	VERB
ijtc-1733	8	4	on	on	ADP
ijtc-1733	8	5	npls	npls	NOUN
ijtc-1733	8	6	as	as	ADP
ijtc-1733	8	7	proxies	proxy	NOUN
ijtc-1733	8	8	for	for	ADP
ijtc-1733	8	9	the	the	DET
ijtc-1733	8	10	dependent	dependent	ADJ
ijtc-1733	8	11	variable	variable	NOUN
ijtc-1733	8	12	,	,	PUNCT
ijtc-1733	8	13	while	while	SCONJ
ijtc-1733	8	14	gdp	gdp	NOUN
ijtc-1733	8	15	growth	growth	NOUN
ijtc-1733	8	16	rate	rate	NOUN
ijtc-1733	8	17	,	,	PUNCT
ijtc-1733	8	18	bank	bank	NOUN
ijtc-1733	8	19	’s	’s	PART
ijtc-1733	8	20	size	size	NOUN
ijtc-1733	8	21	,	,	PUNCT
ijtc-1733	8	22	capital	capital	NOUN
ijtc-1733	8	23	adequacy	adequacy	NOUN
ijtc-1733	8	24	,	,	PUNCT
ijtc-1733	8	25	and	and	CCONJ
ijtc-1733	8	26	unemployment	unemployment	NOUN
ijtc-1733	8	27	are	be	AUX
ijtc-1733	8	28	used	use	VERB
ijtc-1733	8	29	as	as	ADP
ijtc-1733	8	30	predictor	predictor	NOUN
ijtc-1733	8	31	variables	variable	NOUN
ijtc-1733	8	32	.	.	PUNCT
ijtc-1733	9	1	the	the	DET
ijtc-1733	9	2	random	random	ADJ
ijtc-1733	9	3	effects	effect	NOUN
ijtc-1733	9	4	technique	technique	NOUN
ijtc-1733	9	5	was	be	AUX
ijtc-1733	9	6	employed	employ	VERB
ijtc-1733	9	7	for	for	ADP
ijtc-1733	9	8	examination	examination	NOUN
ijtc-1733	9	9	using	use	VERB
ijtc-1733	9	10	ordinary	ordinary	ADJ
ijtc-1733	9	11	least	least	ADJ
ijtc-1733	9	12	squares	square	NOUN
ijtc-1733	9	13	.	.	PUNCT
ijtc-1733	10	1	the	the	DET
ijtc-1733	10	2	discoveries	discovery	NOUN
ijtc-1733	10	3	prove	prove	VERB
ijtc-1733	10	4	that	that	SCONJ
ijtc-1733	10	5	gdp	gdp	NOUN
ijtc-1733	10	6	has	have	VERB
ijtc-1733	10	7	insignificant	insignificant	ADJ
ijtc-1733	10	8	negative	negative	ADJ
ijtc-1733	10	9	influence	influence	NOUN
ijtc-1733	10	10	on	on	ADP
ijtc-1733	10	11	npls	npls	NOUN
ijtc-1733	10	12	,	,	PUNCT
ijtc-1733	10	13	whilst	whilst	SCONJ
ijtc-1733	10	14	bank	bank	NOUN
ijtc-1733	10	15	size	size	NOUN
ijtc-1733	10	16	and	and	CCONJ
ijtc-1733	10	17	capital	capital	NOUN
ijtc-1733	10	18	adequacy	adequacy	NOUN
ijtc-1733	10	19	have	have	VERB
ijtc-1733	10	20	positive	positive	ADJ
ijtc-1733	10	21	and	and	CCONJ
ijtc-1733	10	22	statistically	statistically	ADV
ijtc-1733	10	23	significant	significant	ADJ
ijtc-1733	10	24	effect	effect	NOUN
ijtc-1733	10	25	on	on	ADP
ijtc-1733	10	26	npls	npls	NOUN
ijtc-1733	10	27	.	.	PUNCT
ijtc-1733	11	1	again	again	ADV
ijtc-1733	11	2	,	,	PUNCT
ijtc-1733	11	3	unemployment	unemployment	NOUN
ijtc-1733	11	4	has	have	VERB
ijtc-1733	11	5	statistically	statistically	ADV
ijtc-1733	11	6	significant	significant	ADJ
ijtc-1733	11	7	effect	effect	NOUN
ijtc-1733	11	8	on	on	ADP
ijtc-1733	11	9	npls	npls	NOUN
ijtc-1733	11	10	and	and	CCONJ
ijtc-1733	11	11	bank	bank	NOUN
ijtc-1733	11	12	performance	performance	NOUN
ijtc-1733	11	13	.	.	PUNCT
ijtc-1733	12	1	banks	bank	NOUN
ijtc-1733	12	2	need	need	VERB
ijtc-1733	12	3	to	to	PART
ijtc-1733	12	4	strengthen	strengthen	VERB
ijtc-1733	12	5	credit	credit	NOUN
ijtc-1733	12	6	risk	risk	NOUN
ijtc-1733	12	7	management	management	NOUN
ijtc-1733	12	8	frameworks	framework	NOUN
ijtc-1733	12	9	,	,	PUNCT
ijtc-1733	12	10	particularly	particularly	ADV
ijtc-1733	12	11	for	for	ADP
ijtc-1733	12	12	larger	large	ADJ
ijtc-1733	12	13	institutions	institution	NOUN
ijtc-1733	12	14	,	,	PUNCT
ijtc-1733	12	15	and	and	CCONJ
ijtc-1733	12	16	refine	refine	VERB
ijtc-1733	12	17	the	the	DET
ijtc-1733	12	18	capital	capital	NOUN
ijtc-1733	12	19	adequacy	adequacy	NOUN
ijtc-1733	12	20	strategies	strategy	NOUN
ijtc-1733	12	21	to	to	PART
ijtc-1733	12	22	align	align	VERB
ijtc-1733	12	23	with	with	ADP
ijtc-1733	12	24	actual	actual	ADJ
ijtc-1733	12	25	risk	risk	NOUN
ijtc-1733	12	26	exposure	exposure	NOUN
ijtc-1733	12	27	.	.	PUNCT
ijtc-1733	13	1	this	this	PRON
ijtc-1733	13	2	calls	call	VERB
ijtc-1733	13	3	for	for	SCONJ
ijtc-1733	13	4	regulators	regulator	NOUN
ijtc-1733	13	5	to	to	PART
ijtc-1733	13	6	adjust	adjust	VERB
ijtc-1733	13	7	capital	capital	NOUN
ijtc-1733	13	8	requirements	requirement	NOUN
ijtc-1733	13	9	and	and	CCONJ
ijtc-1733	13	10	explore	explore	VERB
ijtc-1733	13	11	employment	employment	NOUN
ijtc-1733	13	12	support	support	NOUN
ijtc-1733	13	13	mechanisms	mechanism	NOUN
ijtc-1733	13	14	to	to	PART
ijtc-1733	13	15	mitigate	mitigate	VERB
ijtc-1733	13	16	the	the	DET
ijtc-1733	13	17	complex	complex	ADJ
ijtc-1733	13	18	relationship	relationship	NOUN
ijtc-1733	13	19	between	between	ADP
ijtc-1733	13	20	unemployment	unemployment	NOUN
ijtc-1733	13	21	and	and	CCONJ
ijtc-1733	13	22	npls	npls	NOUN
ijtc-1733	13	23	,	,	PUNCT
ijtc-1733	13	24	ensuring	ensure	VERB
ijtc-1733	13	25	that	that	SCONJ
ijtc-1733	13	26	policies	policy	NOUN
ijtc-1733	13	27	are	be	AUX
ijtc-1733	13	28	tailored	tailor	VERB
ijtc-1733	13	29	to	to	PART
ijtc-1733	13	30	suit	suit	VERB
ijtc-1733	13	31	local	local	ADJ
ijtc-1733	13	32	conditions	condition	NOUN
ijtc-1733	13	33	.	.	PUNCT
ijtc-1733	14	1	keywords	keyword	NOUN
ijtc-1733	14	2	:	:	PUNCT
ijtc-1733	14	3	non	non	ADJ
ijtc-1733	14	4	-	-	ADJ
ijtc-1733	14	5	performing	performing	ADJ
ijtc-1733	14	6	loans	loan	NOUN
ijtc-1733	14	7	,	,	PUNCT
ijtc-1733	14	8	bank	bank	NOUN
ijtc-1733	14	9	-	-	PUNCT
ijtc-1733	14	10	specific	specific	ADJ
ijtc-1733	14	11	factors	factor	NOUN
ijtc-1733	14	12	,	,	PUNCT
ijtc-1733	14	13	ghanaian	ghanaian	ADJ
ijtc-1733	14	14	banking	banking	NOUN
ijtc-1733	14	15	industry	industry	NOUN
ijtc-1733	14	16	,	,	PUNCT
ijtc-1733	14	17	financial	financial	ADJ
ijtc-1733	14	18	stability	stability	NOUN
ijtc-1733	14	19	,	,	PUNCT
ijtc-1733	14	20	economic	economic	ADJ
ijtc-1733	14	21	growth	growth	NOUN
ijtc-1733	14	22	this	this	PRON
ijtc-1733	14	23	is	be	AUX
ijtc-1733	14	24	an	an	DET
ijtc-1733	14	25	open	open	ADJ
ijtc-1733	14	26	-	-	PUNCT
ijtc-1733	14	27	access	access	NOUN
ijtc-1733	14	28	article	article	NOUN
ijtc-1733	14	29	under	under	ADP
ijtc-1733	14	30	the	the	DET
ijtc-1733	14	31	cc	cc	NOUN
ijtc-1733	14	32	-	-	PUNCT
ijtc-1733	14	33	by	by	ADP
ijtc-1733	14	34	4.0	4.0	NUM
ijtc-1733	14	35	license	license	NOUN
ijtc-1733	14	36	.	.	PUNCT
ijtc-1733	15	1	introduction	introduction	NOUN
ijtc-1733	15	2	the	the	DET
ijtc-1733	15	3	problem	problem	NOUN
ijtc-1733	15	4	of	of	ADP
ijtc-1733	15	5	bad	bad	ADJ
ijtc-1733	15	6	debts	debt	NOUN
ijtc-1733	15	7	known	know	VERB
ijtc-1733	15	8	as	as	ADP
ijtc-1733	15	9	non	non	ADJ
ijtc-1733	15	10	-	-	ADJ
ijtc-1733	15	11	performing	performing	ADJ
ijtc-1733	15	12	loans	loan	NOUN
ijtc-1733	15	13	(	(	PUNCT
ijtc-1733	15	14	npls	npls	NOUN
ijtc-1733	15	15	)	)	PUNCT
ijtc-1733	15	16	poses	pose	VERB
ijtc-1733	15	17	a	a	DET
ijtc-1733	15	18	momentous	momentous	ADJ
ijtc-1733	15	19	challenge	challenge	NOUN
ijtc-1733	15	20	to	to	ADP
ijtc-1733	15	21	the	the	DET
ijtc-1733	15	22	financial	financial	ADJ
ijtc-1733	15	23	stability	stability	NOUN
ijtc-1733	15	24	and	and	CCONJ
ijtc-1733	15	25	survival	survival	NOUN
ijtc-1733	15	26	of	of	ADP
ijtc-1733	15	27	banks	bank	NOUN
ijtc-1733	15	28	operating	operate	VERB
ijtc-1733	15	29	in	in	ADP
ijtc-1733	15	30	less	less	ADJ
ijtc-1733	15	31	developed	develop	VERB
ijtc-1733	15	32	economies	economy	NOUN
ijtc-1733	15	33	,	,	PUNCT
ijtc-1733	15	34	including	include	VERB
ijtc-1733	15	35	ghana	ghana	PROPN
ijtc-1733	15	36	,	,	PUNCT
ijtc-1733	15	37	with	with	ADP
ijtc-1733	15	38	significant	significant	ADJ
ijtc-1733	15	39	implications	implication	NOUN
ijtc-1733	15	40	for	for	ADP
ijtc-1733	15	41	economic	economic	ADJ
ijtc-1733	15	42	progress	progress	NOUN
ijtc-1733	15	43	of	of	ADP
ijtc-1733	15	44	the	the	DET
ijtc-1733	15	45	nation	nation	NOUN
ijtc-1733	15	46	as	as	ADV
ijtc-1733	15	47	well	well	ADV
ijtc-1733	15	48	(	(	PUNCT
ijtc-1733	15	49	gadzo	gadzo	NOUN
ijtc-1733	15	50	,	,	PUNCT
ijtc-1733	15	51	2018	2018	NUM
ijtc-1733	15	52	)	)	PUNCT
ijtc-1733	15	53	.	.	PUNCT
ijtc-1733	16	1	figures	figure	NOUN
ijtc-1733	16	2	from	from	ADP
ijtc-1733	16	3	the	the	DET
ijtc-1733	16	4	central	central	ADJ
ijtc-1733	16	5	bank	bank	NOUN
ijtc-1733	16	6	,	,	PUNCT
ijtc-1733	16	7	and	and	CCONJ
ijtc-1733	16	8	ghana	ghana	PROPN
ijtc-1733	16	9	bankers	bankers	PROPN
ijtc-1733	16	10	association	association	PROPN
ijtc-1733	16	11	in	in	ADP
ijtc-1733	16	12	recent	recent	ADJ
ijtc-1733	16	13	years	year	NOUN
ijtc-1733	16	14	paint	paint	VERB
ijtc-1733	16	15	a	a	DET
ijtc-1733	16	16	gloomy	gloomy	ADJ
ijtc-1733	16	17	picture	picture	NOUN
ijtc-1733	16	18	of	of	ADP
ijtc-1733	16	19	npls	npls	NOUN
ijtc-1733	16	20	in	in	ADP
ijtc-1733	16	21	the	the	DET
ijtc-1733	16	22	banking	banking	NOUN
ijtc-1733	16	23	sector	sector	NOUN
ijtc-1733	16	24	having	having	AUX
ijtc-1733	16	25	recorded	record	VERB
ijtc-1733	16	26	22.8	22.8	NUM
ijtc-1733	16	27	%	%	NOUN
ijtc-1733	16	28	high	high	ADJ
ijtc-1733	16	29	in	in	ADP
ijtc-1733	16	30	2018	2018	NUM
ijtc-1733	16	31	.	.	PUNCT
ijtc-1733	17	1	notwithstanding	notwithstanding	ADP
ijtc-1733	17	2	the	the	DET
ijtc-1733	17	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	17	4	mailto:davegarr2023@yahoo.com	mailto:davegarr2023@yahoo.com	NOUN
ijtc-1733	17	5	https://doi.org/10.61194/ijtc.v5i3.1733	https://doi.org/10.61194/ijtc.v5i3.1733	NOUN
ijtc-1733	17	6	the	the	DET
ijtc-1733	17	7	effect	effect	NOUN
ijtc-1733	17	8	of	of	ADP
ijtc-1733	17	9	macroeconomic	macroeconomic	ADJ
ijtc-1733	17	10	and	and	CCONJ
ijtc-1733	17	11	bank	bank	NOUN
ijtc-1733	17	12	-	-	PUNCT
ijtc-1733	17	13	specific	specific	ADJ
ijtc-1733	17	14	factors	factor	NOUN
ijtc-1733	17	15	on	on	ADP
ijtc-1733	17	16	the	the	DET
ijtc-1733	17	17	level	level	NOUN
ijtc-1733	17	18	of	of	ADP
ijtc-1733	17	19	non	non	ADJ
ijtc-1733	17	20	-	-	ADJ
ijtc-1733	17	21	performing	performing	ADJ
ijtc-1733	17	22	loans	loan	NOUN
ijtc-1733	17	23	in	in	ADP
ijtc-1733	17	24	ghana	ghana	PROPN
ijtc-1733	17	25	:	:	PUNCT
ijtc-1733	17	26	panel	panel	NOUN
ijtc-1733	17	27	data	datum	NOUN
ijtc-1733	17	28	regression	regression	VERB
ijtc-1733	17	29	analysis	analysis	NOUN
ijtc-1733	17	30	okine	okine	NOUN
ijtc-1733	17	31	and	and	CCONJ
ijtc-1733	17	32	garr	garr	PROPN
ijtc-1733	17	33	924	924	NUM
ijtc-1733	17	34	|	|	CCONJ
ijtc-1733	17	35	ilomata	ilomata	PROPN
ijtc-1733	17	36	international	international	ADJ
ijtc-1733	17	37	journal	journal	NOUN
ijtc-1733	17	38	of	of	ADP
ijtc-1733	17	39	tax	tax	PROPN
ijtc-1733	17	40	&	&	CCONJ
ijtc-1733	17	41	accounting	accounting	PROPN
ijtc-1733	17	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1733	17	43	seeming	seeming	ADJ
ijtc-1733	17	44	growth	growth	NOUN
ijtc-1733	17	45	of	of	ADP
ijtc-1733	17	46	the	the	DET
ijtc-1733	17	47	ghanaian	ghanaian	ADJ
ijtc-1733	17	48	economy	economy	NOUN
ijtc-1733	17	49	,	,	PUNCT
ijtc-1733	17	50	the	the	DET
ijtc-1733	17	51	recent	recent	ADJ
ijtc-1733	17	52	banking	banking	NOUN
ijtc-1733	17	53	sector	sector	NOUN
ijtc-1733	17	54	clean	clean	ADJ
ijtc-1733	17	55	-	-	PUNCT
ijtc-1733	17	56	up	up	NOUN
ijtc-1733	17	57	,	,	PUNCT
ijtc-1733	17	58	and	and	CCONJ
ijtc-1733	17	59	recommendations	recommendation	NOUN
ijtc-1733	17	60	from	from	ADP
ijtc-1733	17	61	earlier	early	ADJ
ijtc-1733	17	62	researches	research	NOUN
ijtc-1733	17	63	,	,	PUNCT
ijtc-1733	17	64	npl	npl	PROPN
ijtc-1733	17	65	has	have	AUX
ijtc-1733	17	66	remained	remain	VERB
ijtc-1733	17	67	a	a	DET
ijtc-1733	17	68	contentious	contentious	ADJ
ijtc-1733	17	69	issue	issue	NOUN
ijtc-1733	17	70	in	in	ADP
ijtc-1733	17	71	the	the	DET
ijtc-1733	17	72	financial	financial	ADJ
ijtc-1733	17	73	sector	sector	NOUN
ijtc-1733	17	74	.	.	PUNCT
ijtc-1733	18	1	the	the	DET
ijtc-1733	18	2	main	main	ADJ
ijtc-1733	18	3	determinant	determinant	ADJ
ijtc-1733	18	4	and	and	CCONJ
ijtc-1733	18	5	influence	influence	NOUN
ijtc-1733	18	6	of	of	ADP
ijtc-1733	18	7	npls	npls	NOUN
ijtc-1733	18	8	on	on	ADP
ijtc-1733	18	9	banking	banking	NOUN
ijtc-1733	18	10	firms	firm	NOUN
ijtc-1733	18	11	is	be	AUX
ijtc-1733	18	12	inconclusive	inconclusive	ADJ
ijtc-1733	18	13	.	.	PUNCT
ijtc-1733	19	1	this	this	DET
ijtc-1733	19	2	article	article	NOUN
ijtc-1733	19	3	thus	thus	ADV
ijtc-1733	19	4	investigates	investigate	VERB
ijtc-1733	19	5	the	the	DET
ijtc-1733	19	6	role	role	NOUN
ijtc-1733	19	7	of	of	ADP
ijtc-1733	19	8	macroeconomic	macroeconomic	ADJ
ijtc-1733	19	9	and	and	CCONJ
ijtc-1733	19	10	bank	bank	NOUN
ijtc-1733	19	11	-	-	PUNCT
ijtc-1733	19	12	specific	specific	ADJ
ijtc-1733	19	13	factors	factor	NOUN
ijtc-1733	19	14	on	on	ADP
ijtc-1733	19	15	npl	npl	NOUN
ijtc-1733	19	16	using	use	VERB
ijtc-1733	19	17	panel	panel	NOUN
ijtc-1733	19	18	data	data	PROPN
ijtc-1733	19	19	regression	regression	NOUN
ijtc-1733	19	20	model	model	NOUN
ijtc-1733	19	21	to	to	PART
ijtc-1733	19	22	add	add	VERB
ijtc-1733	19	23	to	to	ADP
ijtc-1733	19	24	the	the	DET
ijtc-1733	19	25	ongoing	ongoing	ADJ
ijtc-1733	19	26	discussions	discussion	NOUN
ijtc-1733	19	27	on	on	ADP
ijtc-1733	19	28	npls	npls	NOUN
ijtc-1733	19	29	.	.	PUNCT
ijtc-1733	20	1	existing	exist	VERB
ijtc-1733	20	2	works	work	NOUN
ijtc-1733	20	3	on	on	ADP
ijtc-1733	20	4	this	this	DET
ijtc-1733	20	5	topic	topic	NOUN
ijtc-1733	20	6	provide	provide	VERB
ijtc-1733	20	7	valuable	valuable	ADJ
ijtc-1733	20	8	insights	insight	NOUN
ijtc-1733	20	9	worth	worth	ADJ
ijtc-1733	20	10	discussing	discuss	VERB
ijtc-1733	20	11	.	.	PUNCT
ijtc-1733	21	1	for	for	ADP
ijtc-1733	21	2	instance	instance	NOUN
ijtc-1733	21	3	,	,	PUNCT
ijtc-1733	21	4	adusei	adusei	PROPN
ijtc-1733	21	5	&	&	CCONJ
ijtc-1733	21	6	bannerman	bannerman	PROPN
ijtc-1733	21	7	,	,	PUNCT
ijtc-1733	21	8	(	(	PUNCT
ijtc-1733	21	9	2022	2022	NUM
ijtc-1733	21	10	)	)	PUNCT
ijtc-1733	21	11	;	;	PUNCT
ijtc-1733	21	12	and	and	CCONJ
ijtc-1733	21	13	gadzo	gadzo	PROPN
ijtc-1733	21	14	,	,	PUNCT
ijtc-1733	21	15	(	(	PUNCT
ijtc-1733	21	16	2018	2018	NUM
ijtc-1733	21	17	)	)	PUNCT
ijtc-1733	21	18	,	,	PUNCT
ijtc-1733	21	19	assess	assess	VERB
ijtc-1733	21	20	the	the	DET
ijtc-1733	21	21	impact	impact	NOUN
ijtc-1733	21	22	of	of	ADP
ijtc-1733	21	23	bank	bank	NOUN
ijtc-1733	21	24	-	-	PUNCT
ijtc-1733	21	25	specific	specific	ADJ
ijtc-1733	21	26	and	and	CCONJ
ijtc-1733	21	27	key	key	ADJ
ijtc-1733	21	28	macroeconomic	macroeconomic	ADJ
ijtc-1733	21	29	factors	factor	NOUN
ijtc-1733	21	30	on	on	ADP
ijtc-1733	21	31	the	the	DET
ijtc-1733	21	32	level	level	NOUN
ijtc-1733	21	33	of	of	ADP
ijtc-1733	21	34	npls	npls	NOUN
ijtc-1733	21	35	in	in	ADP
ijtc-1733	21	36	the	the	DET
ijtc-1733	21	37	local	local	ADJ
ijtc-1733	21	38	banking	banking	NOUN
ijtc-1733	21	39	sector	sector	NOUN
ijtc-1733	21	40	,	,	PUNCT
ijtc-1733	21	41	and	and	CCONJ
ijtc-1733	21	42	conclude	conclude	VERB
ijtc-1733	21	43	that	that	SCONJ
ijtc-1733	21	44	the	the	DET
ijtc-1733	21	45	npl	npl	PROPN
ijtc-1733	21	46	ratio	ratio	NOUN
ijtc-1733	21	47	in	in	ADP
ijtc-1733	21	48	the	the	DET
ijtc-1733	21	49	banking	banking	NOUN
ijtc-1733	21	50	sector	sector	NOUN
ijtc-1733	21	51	of	of	ADP
ijtc-1733	21	52	ghana	ghana	PROPN
ijtc-1733	21	53	averaged	average	VERB
ijtc-1733	21	54	8.13	8.13	NUM
ijtc-1733	21	55	%	%	NOUN
ijtc-1733	21	56	.	.	PUNCT
ijtc-1733	22	1	this	this	PRON
ijtc-1733	22	2	suggests	suggest	VERB
ijtc-1733	22	3	that	that	SCONJ
ijtc-1733	22	4	more	more	ADJ
ijtc-1733	22	5	than	than	ADP
ijtc-1733	22	6	5	5	NUM
ijtc-1733	22	7	%	%	NOUN
ijtc-1733	22	8	of	of	ADP
ijtc-1733	22	9	the	the	DET
ijtc-1733	22	10	loans	loan	NOUN
ijtc-1733	22	11	provided	provide	VERB
ijtc-1733	22	12	by	by	ADP
ijtc-1733	22	13	ghanaian	ghanaian	ADJ
ijtc-1733	22	14	banks	bank	NOUN
ijtc-1733	22	15	become	become	VERB
ijtc-1733	22	16	nonperforming	nonperforming	ADJ
ijtc-1733	22	17	and	and	CCONJ
ijtc-1733	22	18	uncollectible	uncollectible	ADJ
ijtc-1733	22	19	against	against	ADP
ijtc-1733	22	20	internationally	internationally	ADV
ijtc-1733	22	21	agreed	agree	VERB
ijtc-1733	22	22	ratios	ratio	NOUN
ijtc-1733	22	23	and	and	CCONJ
ijtc-1733	22	24	the	the	DET
ijtc-1733	22	25	pillar	pillar	NOUN
ijtc-1733	22	26	two	two	NUM
ijtc-1733	22	27	of	of	ADP
ijtc-1733	22	28	the	the	DET
ijtc-1733	22	29	basel	basel	PROPN
ijtc-1733	22	30	accord	accord	NOUN
ijtc-1733	22	31	(	(	PUNCT
ijtc-1733	22	32	gadzo	gadzo	PROPN
ijtc-1733	22	33	,	,	PUNCT
ijtc-1733	22	34	2018	2018	NUM
ijtc-1733	22	35	)	)	PUNCT
ijtc-1733	22	36	.	.	PUNCT
ijtc-1733	23	1	this	this	PRON
ijtc-1733	23	2	leads	lead	VERB
ijtc-1733	23	3	to	to	ADP
ijtc-1733	23	4	financial	financial	ADJ
ijtc-1733	23	5	distress	distress	NOUN
ijtc-1733	23	6	in	in	ADP
ijtc-1733	23	7	the	the	DET
ijtc-1733	23	8	banks	bank	NOUN
ijtc-1733	23	9	,	,	PUNCT
ijtc-1733	23	10	potentially	potentially	ADV
ijtc-1733	23	11	resulting	result	VERB
ijtc-1733	23	12	in	in	ADP
ijtc-1733	23	13	liquidations	liquidation	NOUN
ijtc-1733	23	14	,	,	PUNCT
ijtc-1733	23	15	failures	failure	NOUN
ijtc-1733	23	16	,	,	PUNCT
ijtc-1733	23	17	takeovers	takeover	NOUN
ijtc-1733	23	18	,	,	PUNCT
ijtc-1733	23	19	mergers	merger	NOUN
ijtc-1733	23	20	and	and	CCONJ
ijtc-1733	23	21	acquisitions	acquisition	NOUN
ijtc-1733	23	22	as	as	SCONJ
ijtc-1733	23	23	occurred	occur	VERB
ijtc-1733	23	24	in	in	ADP
ijtc-1733	23	25	2017	2017	NUM
ijtc-1733	23	26	-	-	SYM
ijtc-1733	23	27	18	18	NUM
ijtc-1733	23	28	in	in	ADP
ijtc-1733	23	29	the	the	DET
ijtc-1733	23	30	financial	financial	ADJ
ijtc-1733	23	31	sector	sector	NOUN
ijtc-1733	23	32	of	of	ADP
ijtc-1733	23	33	ghana	ghana	PROPN
ijtc-1733	23	34	.	.	PUNCT
ijtc-1733	24	1	the	the	DET
ijtc-1733	24	2	recent	recent	ADJ
ijtc-1733	24	3	growth	growth	NOUN
ijtc-1733	24	4	of	of	ADP
ijtc-1733	24	5	npls	npls	NOUN
ijtc-1733	24	6	across	across	ADP
ijtc-1733	24	7	several	several	ADJ
ijtc-1733	24	8	countries	country	NOUN
ijtc-1733	24	9	has	have	AUX
ijtc-1733	24	10	emphasized	emphasize	VERB
ijtc-1733	24	11	the	the	DET
ijtc-1733	24	12	need	need	NOUN
ijtc-1733	24	13	to	to	PART
ijtc-1733	24	14	evaluate	evaluate	VERB
ijtc-1733	24	15	the	the	DET
ijtc-1733	24	16	performance	performance	NOUN
ijtc-1733	24	17	of	of	ADP
ijtc-1733	24	18	the	the	DET
ijtc-1733	24	19	sharp	sharp	ADJ
ijtc-1733	24	20	credit	credit	NOUN
ijtc-1733	24	21	deterioration	deterioration	NOUN
ijtc-1733	24	22	,	,	PUNCT
ijtc-1733	24	23	npls	npls	NOUN
ijtc-1733	24	24	,	,	PUNCT
ijtc-1733	24	25	and	and	CCONJ
ijtc-1733	24	26	non	non	ADJ
ijtc-1733	24	27	-	-	ADJ
ijtc-1733	24	28	accrual	accrual	ADJ
ijtc-1733	24	29	loans	loan	NOUN
ijtc-1733	24	30	(	(	PUNCT
ijtc-1733	24	31	adusei	adusei	PROPN
ijtc-1733	24	32	&	&	CCONJ
ijtc-1733	24	33	bannerman	bannerman	PROPN
ijtc-1733	24	34	,	,	PUNCT
ijtc-1733	24	35	2022	2022	NUM
ijtc-1733	24	36	;	;	PUNCT
ijtc-1733	24	37	gadzo	gadzo	PROPN
ijtc-1733	24	38	,	,	PUNCT
ijtc-1733	24	39	2018	2018	NUM
ijtc-1733	24	40	)	)	PUNCT
ijtc-1733	24	41	.	.	PUNCT
ijtc-1733	25	1	information	information	NOUN
ijtc-1733	25	2	asymmetry	asymmetry	NOUN
ijtc-1733	25	3	,	,	PUNCT
ijtc-1733	25	4	moral	moral	ADJ
ijtc-1733	25	5	hazard	hazard	NOUN
ijtc-1733	25	6	and	and	CCONJ
ijtc-1733	25	7	competition	competition	NOUN
ijtc-1733	25	8	have	have	AUX
ijtc-1733	25	9	been	be	AUX
ijtc-1733	25	10	discovered	discover	VERB
ijtc-1733	25	11	as	as	ADP
ijtc-1733	25	12	some	some	PRON
ijtc-1733	25	13	of	of	ADP
ijtc-1733	25	14	the	the	DET
ijtc-1733	25	15	key	key	ADJ
ijtc-1733	25	16	determinants	determinant	NOUN
ijtc-1733	25	17	of	of	ADP
ijtc-1733	25	18	bank	bank	NOUN
ijtc-1733	25	19	npls	npls	NOUN
ijtc-1733	25	20	according	accord	VERB
ijtc-1733	25	21	to	to	ADP
ijtc-1733	25	22	dewi	dewi	PROPN
ijtc-1733	25	23	and	and	CCONJ
ijtc-1733	25	24	srihandoko	srihandoko	PROPN
ijtc-1733	25	25	,	,	PUNCT
ijtc-1733	25	26	2018	2018	NUM
ijtc-1733	25	27	;	;	PUNCT
ijtc-1733	25	28	and	and	CCONJ
ijtc-1733	25	29	olarewaju	olarewaju	ADJ
ijtc-1733	25	30	,	,	PUNCT
ijtc-1733	25	31	2020	2020	NUM
ijtc-1733	25	32	.	.	PUNCT
ijtc-1733	26	1	in	in	ADP
ijtc-1733	26	2	this	this	DET
ijtc-1733	26	3	regard	regard	NOUN
ijtc-1733	26	4	,	,	PUNCT
ijtc-1733	26	5	borrowers	borrower	NOUN
ijtc-1733	26	6	default	default	NOUN
ijtc-1733	26	7	,	,	PUNCT
ijtc-1733	26	8	rent	rent	NOUN
ijtc-1733	26	9	yield	yield	NOUN
ijtc-1733	26	10	declines	decline	NOUN
ijtc-1733	26	11	,	,	PUNCT
ijtc-1733	26	12	and	and	CCONJ
ijtc-1733	26	13	the	the	DET
ijtc-1733	26	14	long	long	ADJ
ijtc-1733	26	15	-	-	PUNCT
ijtc-1733	26	16	term	term	NOUN
ijtc-1733	26	17	analysis	analysis	NOUN
ijtc-1733	26	18	yields	yield	VERB
ijtc-1733	26	19	negative	negative	ADJ
ijtc-1733	26	20	results	result	NOUN
ijtc-1733	26	21	.	.	PUNCT
ijtc-1733	27	1	however	however	ADV
ijtc-1733	27	2	,	,	PUNCT
ijtc-1733	27	3	it	it	PRON
ijtc-1733	27	4	is	be	AUX
ijtc-1733	27	5	a	a	DET
ijtc-1733	27	6	fact	fact	NOUN
ijtc-1733	27	7	that	that	SCONJ
ijtc-1733	27	8	banking	banking	NOUN
ijtc-1733	27	9	is	be	AUX
ijtc-1733	27	10	an	an	DET
ijtc-1733	27	11	indispensable	indispensable	ADJ
ijtc-1733	27	12	activity	activity	NOUN
ijtc-1733	27	13	in	in	ADP
ijtc-1733	27	14	any	any	DET
ijtc-1733	27	15	economy	economy	NOUN
ijtc-1733	27	16	;	;	PUNCT
ijtc-1733	27	17	it	it	PRON
ijtc-1733	27	18	is	be	AUX
ijtc-1733	27	19	central	central	ADJ
ijtc-1733	27	20	to	to	ADP
ijtc-1733	27	21	the	the	DET
ijtc-1733	27	22	transmission	transmission	NOUN
ijtc-1733	27	23	of	of	ADP
ijtc-1733	27	24	monetary	monetary	ADJ
ijtc-1733	27	25	policies	policy	NOUN
ijtc-1733	27	26	in	in	ADP
ijtc-1733	27	27	any	any	DET
ijtc-1733	27	28	country	country	NOUN
ijtc-1733	27	29	.	.	PUNCT
ijtc-1733	28	1	for	for	ADP
ijtc-1733	28	2	the	the	DET
ijtc-1733	28	3	efficient	efficient	ADJ
ijtc-1733	28	4	performance	performance	NOUN
ijtc-1733	28	5	of	of	ADP
ijtc-1733	28	6	models	model	NOUN
ijtc-1733	28	7	of	of	ADP
ijtc-1733	28	8	the	the	DET
ijtc-1733	28	9	credit	credit	NOUN
ijtc-1733	28	10	market	market	NOUN
ijtc-1733	28	11	and	and	CCONJ
ijtc-1733	28	12	policy	policy	NOUN
ijtc-1733	28	13	simulation	simulation	NOUN
ijtc-1733	28	14	relating	relate	VERB
ijtc-1733	28	15	to	to	ADP
ijtc-1733	28	16	credit	credit	NOUN
ijtc-1733	28	17	portfolios	portfolio	NOUN
ijtc-1733	28	18	and	and	CCONJ
ijtc-1733	28	19	npls	npls	NOUN
ijtc-1733	28	20	in	in	ADP
ijtc-1733	28	21	depository	depository	NOUN
ijtc-1733	28	22	institutions	institution	NOUN
ijtc-1733	28	23	,	,	PUNCT
ijtc-1733	28	24	supervisors	supervisor	NOUN
ijtc-1733	28	25	and	and	CCONJ
ijtc-1733	28	26	macroeconomists	macroeconomist	NOUN
ijtc-1733	28	27	must	must	AUX
ijtc-1733	28	28	provide	provide	VERB
ijtc-1733	28	29	thoughtful	thoughtful	ADJ
ijtc-1733	28	30	,	,	PUNCT
ijtc-1733	28	31	predetermined	predetermine	VERB
ijtc-1733	28	32	,	,	PUNCT
ijtc-1733	28	33	accurate	accurate	ADJ
ijtc-1733	28	34	forecasts	forecast	NOUN
ijtc-1733	28	35	and	and	CCONJ
ijtc-1733	28	36	policy	policy	NOUN
ijtc-1733	28	37	recommendations	recommendation	NOUN
ijtc-1733	28	38	to	to	ADP
ijtc-1733	28	39	bank	bank	NOUN
ijtc-1733	28	40	managements	management	NOUN
ijtc-1733	28	41	(	(	PUNCT
ijtc-1733	28	42	dou	dou	X
ijtc-1733	28	43	et	et	PROPN
ijtc-1733	28	44	al	al	PROPN
ijtc-1733	28	45	.	.	PROPN
ijtc-1733	28	46	,	,	PUNCT
ijtc-1733	28	47	2020	2020	NUM
ijtc-1733	28	48	)	)	PUNCT
ijtc-1733	28	49	.	.	PUNCT
ijtc-1733	29	1	it	it	PRON
ijtc-1733	29	2	is	be	AUX
ijtc-1733	29	3	however	however	ADV
ijtc-1733	29	4	crucial	crucial	ADJ
ijtc-1733	29	5	that	that	SCONJ
ijtc-1733	29	6	risk	risk	NOUN
ijtc-1733	29	7	management	management	NOUN
ijtc-1733	29	8	policies	policy	NOUN
ijtc-1733	29	9	keep	keep	VERB
ijtc-1733	29	10	pace	pace	NOUN
ijtc-1733	29	11	with	with	ADP
ijtc-1733	29	12	the	the	DET
ijtc-1733	29	13	swift	swift	ADJ
ijtc-1733	29	14	changes	change	NOUN
ijtc-1733	29	15	in	in	ADP
ijtc-1733	29	16	the	the	DET
ijtc-1733	29	17	banking	banking	NOUN
ijtc-1733	29	18	environment	environment	NOUN
ijtc-1733	29	19	caused	cause	VERB
ijtc-1733	29	20	by	by	ADP
ijtc-1733	29	21	the	the	DET
ijtc-1733	29	22	rapid	rapid	ADJ
ijtc-1733	29	23	growth	growth	NOUN
ijtc-1733	29	24	in	in	ADP
ijtc-1733	29	25	ict	ict	PROPN
ijtc-1733	29	26	(	(	PUNCT
ijtc-1733	29	27	drost	drost	PROPN
ijtc-1733	29	28	&	&	CCONJ
ijtc-1733	29	29	sikken	sikken	ADJ
ijtc-1733	29	30	,	,	PUNCT
ijtc-1733	29	31	2015	2015	NUM
ijtc-1733	29	32	)	)	PUNCT
ijtc-1733	29	33	.	.	PUNCT
ijtc-1733	30	1	for	for	ADP
ijtc-1733	30	2	instance	instance	NOUN
ijtc-1733	30	3	,	,	PUNCT
ijtc-1733	30	4	risks	risk	NOUN
ijtc-1733	30	5	and	and	CCONJ
ijtc-1733	30	6	instability	instability	NOUN
ijtc-1733	30	7	in	in	ADP
ijtc-1733	30	8	financial	financial	ADJ
ijtc-1733	30	9	reforms	reform	NOUN
ijtc-1733	30	10	,	,	PUNCT
ijtc-1733	30	11	and	and	CCONJ
ijtc-1733	30	12	the	the	DET
ijtc-1733	30	13	rapid	rapid	ADJ
ijtc-1733	30	14	enhancement	enhancement	NOUN
ijtc-1733	30	15	of	of	ADP
ijtc-1733	30	16	technology	technology	NOUN
ijtc-1733	30	17	coupled	couple	VERB
ijtc-1733	30	18	with	with	ADP
ijtc-1733	30	19	stiff	stiff	ADJ
ijtc-1733	30	20	competition	competition	NOUN
ijtc-1733	30	21	from	from	ADP
ijtc-1733	30	22	non	non	ADJ
ijtc-1733	30	23	-	-	ADJ
ijtc-1733	30	24	banking	banking	ADJ
ijtc-1733	30	25	firms	firm	NOUN
ijtc-1733	30	26	,	,	PUNCT
ijtc-1733	30	27	including	include	VERB
ijtc-1733	30	28	community	community	NOUN
ijtc-1733	30	29	and	and	CCONJ
ijtc-1733	30	30	rural	rural	ADJ
ijtc-1733	30	31	banks	bank	NOUN
ijtc-1733	30	32	are	be	AUX
ijtc-1733	30	33	major	major	ADJ
ijtc-1733	30	34	features	feature	NOUN
ijtc-1733	30	35	of	of	ADP
ijtc-1733	30	36	the	the	DET
ijtc-1733	30	37	current	current	ADJ
ijtc-1733	30	38	banking	banking	NOUN
ijtc-1733	30	39	landscape	landscape	NOUN
ijtc-1733	30	40	,	,	PUNCT
ijtc-1733	30	41	which	which	PRON
ijtc-1733	30	42	have	have	VERB
ijtc-1733	30	43	in	in	ADP
ijtc-1733	30	44	diverse	diverse	ADJ
ijtc-1733	30	45	ways	way	NOUN
ijtc-1733	30	46	,	,	PUNCT
ijtc-1733	30	47	combined	combine	VERB
ijtc-1733	30	48	to	to	PART
ijtc-1733	30	49	transform	transform	VERB
ijtc-1733	30	50	the	the	DET
ijtc-1733	30	51	risk	risk	NOUN
ijtc-1733	30	52	structure	structure	NOUN
ijtc-1733	30	53	of	of	ADP
ijtc-1733	30	54	banks	bank	NOUN
ijtc-1733	30	55	.	.	PUNCT
ijtc-1733	31	1	consequently	consequently	ADV
ijtc-1733	31	2	,	,	PUNCT
ijtc-1733	31	3	non	non	ADJ
ijtc-1733	31	4	-	-	ADJ
ijtc-1733	31	5	performing	performing	ADJ
ijtc-1733	31	6	loans	loan	NOUN
ijtc-1733	31	7	affect	affect	VERB
ijtc-1733	31	8	the	the	DET
ijtc-1733	31	9	overall	overall	ADJ
ijtc-1733	31	10	fiscal	fiscal	ADJ
ijtc-1733	31	11	and	and	CCONJ
ijtc-1733	31	12	economic	economic	ADJ
ijtc-1733	31	13	growth	growth	NOUN
ijtc-1733	31	14	of	of	ADP
ijtc-1733	31	15	a	a	DET
ijtc-1733	31	16	bank	bank	NOUN
ijtc-1733	31	17	’s	’s	PART
ijtc-1733	31	18	jurisdiction	jurisdiction	NOUN
ijtc-1733	31	19	(	(	PUNCT
ijtc-1733	31	20	garg	garg	NOUN
ijtc-1733	31	21	,	,	PUNCT
ijtc-1733	31	22	2016	2016	NUM
ijtc-1733	31	23	)	)	PUNCT
ijtc-1733	31	24	.	.	PUNCT
ijtc-1733	32	1	depositors	depositor	NOUN
ijtc-1733	32	2	are	be	AUX
ijtc-1733	32	3	averse	averse	ADJ
ijtc-1733	32	4	to	to	ADP
ijtc-1733	32	5	failing	fail	VERB
ijtc-1733	32	6	banks	bank	NOUN
ijtc-1733	32	7	,	,	PUNCT
ijtc-1733	32	8	and	and	CCONJ
ijtc-1733	32	9	hence	hence	ADV
ijtc-1733	32	10	,	,	PUNCT
ijtc-1733	32	11	a	a	DET
ijtc-1733	32	12	run	run	NOUN
ijtc-1733	32	13	on	on	ADP
ijtc-1733	32	14	a	a	DET
ijtc-1733	32	15	bank	bank	NOUN
ijtc-1733	32	16	(	(	PUNCT
ijtc-1733	32	17	panic	panic	NOUN
ijtc-1733	32	18	withdrawals	withdrawal	NOUN
ijtc-1733	32	19	)	)	PUNCT
ijtc-1733	32	20	,	,	PUNCT
ijtc-1733	32	21	occurs	occur	VERB
ijtc-1733	32	22	at	at	ADP
ijtc-1733	32	23	the	the	DET
ijtc-1733	32	24	slightest	slight	ADJ
ijtc-1733	32	25	indication	indication	NOUN
ijtc-1733	32	26	of	of	ADP
ijtc-1733	32	27	a	a	DET
ijtc-1733	32	28	deterioration	deterioration	NOUN
ijtc-1733	32	29	in	in	ADP
ijtc-1733	32	30	bank	bank	NOUN
ijtc-1733	32	31	performance	performance	NOUN
ijtc-1733	32	32	.	.	PUNCT
ijtc-1733	33	1	the	the	DET
ijtc-1733	33	2	outcome	outcome	NOUN
ijtc-1733	33	3	of	of	ADP
ijtc-1733	33	4	such	such	DET
ijtc-1733	33	5	an	an	DET
ijtc-1733	33	6	occurrence	occurrence	NOUN
ijtc-1733	33	7	is	be	AUX
ijtc-1733	33	8	the	the	DET
ijtc-1733	33	9	impact	impact	NOUN
ijtc-1733	33	10	and	and	CCONJ
ijtc-1733	33	11	channeling	channeling	NOUN
ijtc-1733	33	12	of	of	ADP
ijtc-1733	33	13	the	the	DET
ijtc-1733	33	14	effect	effect	NOUN
ijtc-1733	33	15	of	of	ADP
ijtc-1733	33	16	the	the	DET
ijtc-1733	33	17	performance	performance	NOUN
ijtc-1733	33	18	of	of	ADP
ijtc-1733	33	19	banks	bank	NOUN
ijtc-1733	33	20	unto	unto	ADP
ijtc-1733	33	21	the	the	DET
ijtc-1733	33	22	macroeconomic	macroeconomic	ADJ
ijtc-1733	33	23	activity	activity	NOUN
ijtc-1733	33	24	of	of	ADP
ijtc-1733	33	25	the	the	DET
ijtc-1733	33	26	respective	respective	ADJ
ijtc-1733	33	27	jurisdictions	jurisdiction	NOUN
ijtc-1733	33	28	(	(	PUNCT
ijtc-1733	33	29	haim	haim	NOUN
ijtc-1733	33	30	,	,	PUNCT
ijtc-1733	33	31	2008	2008	NUM
ijtc-1733	33	32	)	)	PUNCT
ijtc-1733	33	33	.	.	PUNCT
ijtc-1733	34	1	this	this	DET
ijtc-1733	34	2	study	study	NOUN
ijtc-1733	34	3	explores	explore	VERB
ijtc-1733	34	4	some	some	PRON
ijtc-1733	34	5	of	of	ADP
ijtc-1733	34	6	the	the	DET
ijtc-1733	34	7	key	key	ADJ
ijtc-1733	34	8	bank	bank	NOUN
ijtc-1733	34	9	-	-	PUNCT
ijtc-1733	34	10	specific	specific	ADJ
ijtc-1733	34	11	and	and	CCONJ
ijtc-1733	34	12	macroeconomic	macroeconomic	ADJ
ijtc-1733	34	13	determinants	determinant	NOUN
ijtc-1733	34	14	of	of	ADP
ijtc-1733	34	15	npls	npls	NOUN
ijtc-1733	34	16	in	in	ADP
ijtc-1733	34	17	ghana	ghana	PROPN
ijtc-1733	34	18	for	for	ADP
ijtc-1733	34	19	the	the	DET
ijtc-1733	34	20	period	period	NOUN
ijtc-1733	34	21	2008–2021	2008–2021	NUM
ijtc-1733	34	22	to	to	PART
ijtc-1733	34	23	identify	identify	VERB
ijtc-1733	34	24	and	and	CCONJ
ijtc-1733	34	25	understand	understand	VERB
ijtc-1733	34	26	the	the	DET
ijtc-1733	34	27	relationship	relationship	NOUN
ijtc-1733	34	28	between	between	ADP
ijtc-1733	34	29	these	these	DET
ijtc-1733	34	30	factors	factor	NOUN
ijtc-1733	34	31	and	and	CCONJ
ijtc-1733	34	32	nonperforming	nonperforme	VERB
ijtc-1733	34	33	loans	loan	NOUN
ijtc-1733	34	34	.	.	PUNCT
ijtc-1733	35	1	the	the	DET
ijtc-1733	35	2	purpose	purpose	NOUN
ijtc-1733	35	3	of	of	ADP
ijtc-1733	35	4	the	the	DET
ijtc-1733	35	5	study	study	NOUN
ijtc-1733	35	6	is	be	AUX
ijtc-1733	35	7	to	to	PART
ijtc-1733	35	8	contribute	contribute	VERB
ijtc-1733	35	9	knowledge	knowledge	NOUN
ijtc-1733	35	10	and	and	CCONJ
ijtc-1733	35	11	literature	literature	NOUN
ijtc-1733	35	12	to	to	ADP
ijtc-1733	35	13	this	this	DET
ijtc-1733	35	14	field	field	NOUN
ijtc-1733	35	15	of	of	ADP
ijtc-1733	35	16	study	study	NOUN
ijtc-1733	35	17	by	by	ADP
ijtc-1733	35	18	identifying	identify	VERB
ijtc-1733	35	19	the	the	DET
ijtc-1733	35	20	key	key	ADJ
ijtc-1733	35	21	factors	factor	NOUN
ijtc-1733	35	22	of	of	ADP
ijtc-1733	35	23	npls	npls	NOUN
ijtc-1733	35	24	,	,	PUNCT
ijtc-1733	35	25	providing	provide	VERB
ijtc-1733	35	26	empirical	empirical	ADJ
ijtc-1733	35	27	evidence	evidence	NOUN
ijtc-1733	35	28	on	on	ADP
ijtc-1733	35	29	the	the	DET
ijtc-1733	35	30	nexus	nexus	NOUN
ijtc-1733	35	31	between	between	ADP
ijtc-1733	35	32	the	the	DET
ijtc-1733	35	33	key	key	ADJ
ijtc-1733	35	34	determinants	determinant	NOUN
ijtc-1733	35	35	and	and	CCONJ
ijtc-1733	35	36	npls	npls	NOUN
ijtc-1733	35	37	,	,	PUNCT
ijtc-1733	35	38	informing	inform	VERB
ijtc-1733	35	39	policy	policy	NOUN
ijtc-1733	35	40	decisions	decision	NOUN
ijtc-1733	35	41	targeted	target	VERB
ijtc-1733	35	42	at	at	ADP
ijtc-1733	35	43	reducing	reduce	VERB
ijtc-1733	35	44	npls	npls	NOUN
ijtc-1733	35	45	,	,	PUNCT
ijtc-1733	35	46	offering	offer	VERB
ijtc-1733	35	47	insights	insight	NOUN
ijtc-1733	35	48	into	into	ADP
ijtc-1733	35	49	ghana	ghana	PROPN
ijtc-1733	35	50	’s	’s	PART
ijtc-1733	35	51	banking	banking	NOUN
ijtc-1733	35	52	system	system	NOUN
ijtc-1733	35	53	,	,	PUNCT
ijtc-1733	35	54	and	and	CCONJ
ijtc-1733	35	55	contributing	contribute	VERB
ijtc-1733	35	56	to	to	ADP
ijtc-1733	35	57	the	the	DET
ijtc-1733	35	58	development	development	NOUN
ijtc-1733	35	59	of	of	ADP
ijtc-1733	35	60	credit	credit	NOUN
ijtc-1733	35	61	models	model	NOUN
ijtc-1733	35	62	and	and	CCONJ
ijtc-1733	35	63	methodologies	methodology	NOUN
ijtc-1733	35	64	in	in	ADP
ijtc-1733	35	65	managing	manage	VERB
ijtc-1733	35	66	loans	loan	NOUN
ijtc-1733	35	67	.	.	PUNCT
ijtc-1733	36	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	36	2	the	the	DET
ijtc-1733	36	3	effect	effect	NOUN
ijtc-1733	36	4	of	of	ADP
ijtc-1733	36	5	macroeconomic	macroeconomic	ADJ
ijtc-1733	36	6	and	and	CCONJ
ijtc-1733	36	7	bank	bank	NOUN
ijtc-1733	36	8	-	-	PUNCT
ijtc-1733	36	9	specific	specific	ADJ
ijtc-1733	36	10	factors	factor	NOUN
ijtc-1733	36	11	on	on	ADP
ijtc-1733	36	12	the	the	DET
ijtc-1733	36	13	level	level	NOUN
ijtc-1733	36	14	of	of	ADP
ijtc-1733	36	15	non	non	ADJ
ijtc-1733	36	16	-	-	ADJ
ijtc-1733	36	17	performing	performing	ADJ
ijtc-1733	36	18	loans	loan	NOUN
ijtc-1733	36	19	in	in	ADP
ijtc-1733	36	20	ghana	ghana	PROPN
ijtc-1733	36	21	:	:	PUNCT
ijtc-1733	36	22	panel	panel	NOUN
ijtc-1733	36	23	data	datum	NOUN
ijtc-1733	36	24	regression	regression	VERB
ijtc-1733	36	25	analysis	analysis	NOUN
ijtc-1733	36	26	okine	okine	NOUN
ijtc-1733	36	27	and	and	CCONJ
ijtc-1733	36	28	garr	garr	PROPN
ijtc-1733	36	29	925	925	NUM
ijtc-1733	36	30	|	|	NOUN
ijtc-1733	36	31	ilomata	ilomata	PROPN
ijtc-1733	36	32	international	international	ADJ
ijtc-1733	36	33	journal	journal	NOUN
ijtc-1733	36	34	of	of	ADP
ijtc-1733	36	35	tax	tax	PROPN
ijtc-1733	36	36	&	&	CCONJ
ijtc-1733	36	37	accounting	accounting	PROPN
ijtc-1733	36	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	36	39	this	this	DET
ijtc-1733	36	40	study	study	NOUN
ijtc-1733	36	41	is	be	AUX
ijtc-1733	36	42	crucial	crucial	ADJ
ijtc-1733	36	43	because	because	SCONJ
ijtc-1733	36	44	the	the	DET
ijtc-1733	36	45	financial	financial	ADJ
ijtc-1733	36	46	sector	sector	NOUN
ijtc-1733	36	47	of	of	ADP
ijtc-1733	36	48	every	every	DET
ijtc-1733	36	49	economy	economy	NOUN
ijtc-1733	36	50	performs	perform	VERB
ijtc-1733	36	51	vital	vital	ADJ
ijtc-1733	36	52	role	role	NOUN
ijtc-1733	36	53	in	in	ADP
ijtc-1733	36	54	the	the	DET
ijtc-1733	36	55	mobilization	mobilization	NOUN
ijtc-1733	36	56	of	of	ADP
ijtc-1733	36	57	savings	saving	NOUN
ijtc-1733	36	58	and	and	CCONJ
ijtc-1733	36	59	the	the	DET
ijtc-1733	36	60	allocation	allocation	NOUN
ijtc-1733	36	61	of	of	ADP
ijtc-1733	36	62	scarce	scarce	ADJ
ijtc-1733	36	63	financial	financial	ADJ
ijtc-1733	36	64	resources	resource	NOUN
ijtc-1733	36	65	to	to	ADP
ijtc-1733	36	66	individuals	individual	NOUN
ijtc-1733	36	67	and	and	CCONJ
ijtc-1733	36	68	corporations	corporation	NOUN
ijtc-1733	36	69	for	for	ADP
ijtc-1733	36	70	both	both	PRON
ijtc-1733	36	71	consumption	consumption	NOUN
ijtc-1733	36	72	and	and	CCONJ
ijtc-1733	36	73	investment	investment	NOUN
ijtc-1733	36	74	purposes	purpose	NOUN
ijtc-1733	36	75	(	(	PUNCT
ijtc-1733	36	76	poudel	poudel	NOUN
ijtc-1733	36	77	,	,	PUNCT
ijtc-1733	36	78	2018	2018	NUM
ijtc-1733	36	79	)	)	PUNCT
ijtc-1733	36	80	.	.	PUNCT
ijtc-1733	37	1	however	however	ADV
ijtc-1733	37	2	,	,	PUNCT
ijtc-1733	37	3	challenges	challenge	NOUN
ijtc-1733	37	4	in	in	ADP
ijtc-1733	37	5	credit	credit	NOUN
ijtc-1733	37	6	extensions	extension	NOUN
ijtc-1733	37	7	subsequently	subsequently	ADV
ijtc-1733	37	8	result	result	VERB
ijtc-1733	37	9	in	in	ADP
ijtc-1733	37	10	banks	bank	NOUN
ijtc-1733	37	11	incurring	incur	VERB
ijtc-1733	37	12	bad	bad	ADJ
ijtc-1733	37	13	debts	debt	NOUN
ijtc-1733	37	14	.	.	PUNCT
ijtc-1733	38	1	subsequently	subsequently	ADV
ijtc-1733	38	2	,	,	PUNCT
ijtc-1733	38	3	the	the	DET
ijtc-1733	38	4	value	value	NOUN
ijtc-1733	38	5	of	of	ADP
ijtc-1733	38	6	issued	issue	VERB
ijtc-1733	38	7	loans	loan	NOUN
ijtc-1733	38	8	impacts	impact	VERB
ijtc-1733	38	9	the	the	DET
ijtc-1733	38	10	performance	performance	NOUN
ijtc-1733	38	11	of	of	ADP
ijtc-1733	38	12	financial	financial	ADJ
ijtc-1733	38	13	institutions	institution	NOUN
ijtc-1733	38	14	and	and	CCONJ
ijtc-1733	38	15	to	to	ADP
ijtc-1733	38	16	large	large	ADJ
ijtc-1733	38	17	extent	extent	NOUN
ijtc-1733	38	18	the	the	DET
ijtc-1733	38	19	economy	economy	NOUN
ijtc-1733	38	20	.	.	PUNCT
ijtc-1733	39	1	the	the	DET
ijtc-1733	39	2	interest	interest	NOUN
ijtc-1733	39	3	of	of	ADP
ijtc-1733	39	4	the	the	DET
ijtc-1733	39	5	bank	bank	NOUN
ijtc-1733	39	6	increases	increase	VERB
ijtc-1733	39	7	in	in	ADP
ijtc-1733	39	8	the	the	DET
ijtc-1733	39	9	issuance	issuance	NOUN
ijtc-1733	39	10	of	of	ADP
ijtc-1733	39	11	high	high	ADJ
ijtc-1733	39	12	-	-	PUNCT
ijtc-1733	39	13	quality	quality	NOUN
ijtc-1733	39	14	loans	loan	NOUN
ijtc-1733	39	15	,	,	PUNCT
ijtc-1733	39	16	as	as	ADP
ijtc-1733	39	17	the	the	DET
ijtc-1733	39	18	realization	realization	NOUN
ijtc-1733	39	19	of	of	ADP
ijtc-1733	39	20	poor	poor	ADJ
ijtc-1733	39	21	loans	loan	NOUN
ijtc-1733	39	22	results	result	NOUN
ijtc-1733	39	23	in	in	ADP
ijtc-1733	39	24	financial	financial	ADJ
ijtc-1733	39	25	losses	loss	NOUN
ijtc-1733	39	26	.	.	PUNCT
ijtc-1733	40	1	in	in	ADP
ijtc-1733	40	2	addition	addition	NOUN
ijtc-1733	40	3	,	,	PUNCT
ijtc-1733	40	4	bank	bank	NOUN
ijtc-1733	40	5	's	's	PART
ijtc-1733	40	6	funds	fund	NOUN
ijtc-1733	40	7	that	that	PRON
ijtc-1733	40	8	would	would	AUX
ijtc-1733	40	9	have	have	AUX
ijtc-1733	40	10	been	be	AUX
ijtc-1733	40	11	used	use	VERB
ijtc-1733	40	12	for	for	ADP
ijtc-1733	40	13	alternative	alternative	ADJ
ijtc-1733	40	14	investment	investment	NOUN
ijtc-1733	40	15	opportunities	opportunity	NOUN
ijtc-1733	40	16	are	be	AUX
ijtc-1733	40	17	channeled	channel	VERB
ijtc-1733	40	18	towards	towards	ADP
ijtc-1733	40	19	loan	loan	NOUN
ijtc-1733	40	20	loss	loss	NOUN
ijtc-1733	40	21	provisions	provision	NOUN
ijtc-1733	40	22	and	and	CCONJ
ijtc-1733	40	23	actual	actual	ADJ
ijtc-1733	40	24	bad	bad	ADJ
ijtc-1733	40	25	debt	debt	NOUN
ijtc-1733	40	26	writeoffs	writeoff	NOUN
ijtc-1733	40	27	;	;	PUNCT
ijtc-1733	40	28	both	both	PRON
ijtc-1733	40	29	of	of	ADP
ijtc-1733	40	30	which	which	PRON
ijtc-1733	40	31	come	come	VERB
ijtc-1733	40	32	at	at	ADP
ijtc-1733	40	33	an	an	DET
ijtc-1733	40	34	additional	additional	ADJ
ijtc-1733	40	35	cost	cost	NOUN
ijtc-1733	40	36	to	to	ADP
ijtc-1733	40	37	banks	bank	NOUN
ijtc-1733	40	38	.	.	PUNCT
ijtc-1733	41	1	hence	hence	ADV
ijtc-1733	41	2	,	,	PUNCT
ijtc-1733	41	3	such	such	ADJ
ijtc-1733	41	4	costs	cost	NOUN
ijtc-1733	41	5	have	have	VERB
ijtc-1733	41	6	to	to	PART
ijtc-1733	41	7	be	be	AUX
ijtc-1733	41	8	avoided	avoid	VERB
ijtc-1733	41	9	by	by	ADP
ijtc-1733	41	10	guaranteeing	guarantee	VERB
ijtc-1733	41	11	that	that	SCONJ
ijtc-1733	41	12	the	the	DET
ijtc-1733	41	13	firm	firm	NOUN
ijtc-1733	41	14	operates	operate	VERB
ijtc-1733	41	15	with	with	ADP
ijtc-1733	41	16	a	a	DET
ijtc-1733	41	17	lower	low	ADJ
ijtc-1733	41	18	level	level	NOUN
ijtc-1733	41	19	of	of	ADP
ijtc-1733	41	20	poor	poor	ADJ
ijtc-1733	41	21	loans	loan	NOUN
ijtc-1733	41	22	.	.	PUNCT
ijtc-1733	42	1	with	with	ADP
ijtc-1733	42	2	the	the	DET
ijtc-1733	42	3	above	above	ADJ
ijtc-1733	42	4	specific	specific	ADJ
ijtc-1733	42	5	objectives	objective	NOUN
ijtc-1733	42	6	,	,	PUNCT
ijtc-1733	42	7	the	the	DET
ijtc-1733	42	8	study	study	NOUN
ijtc-1733	42	9	is	be	AUX
ijtc-1733	42	10	conducted	conduct	VERB
ijtc-1733	42	11	using	use	VERB
ijtc-1733	42	12	existing	exist	VERB
ijtc-1733	42	13	data	datum	NOUN
ijtc-1733	42	14	from	from	ADP
ijtc-1733	42	15	selected	select	VERB
ijtc-1733	42	16	banks	bank	NOUN
ijtc-1733	42	17	obtained	obtain	VERB
ijtc-1733	42	18	from	from	ADP
ijtc-1733	42	19	the	the	DET
ijtc-1733	42	20	ghana	ghana	PROPN
ijtc-1733	42	21	stock	stock	PROPN
ijtc-1733	42	22	exchange	exchange	PROPN
ijtc-1733	42	23	(	(	PUNCT
ijtc-1733	42	24	gse	gse	PROPN
ijtc-1733	42	25	)	)	PUNCT
ijtc-1733	42	26	and	and	CCONJ
ijtc-1733	42	27	the	the	DET
ijtc-1733	42	28	quarterly	quarterly	ADJ
ijtc-1733	42	29	reports	report	NOUN
ijtc-1733	42	30	found	find	VERB
ijtc-1733	42	31	in	in	ADP
ijtc-1733	42	32	the	the	DET
ijtc-1733	42	33	online	online	ADJ
ijtc-1733	42	34	finance	finance	NOUN
ijtc-1733	42	35	database	database	NOUN
ijtc-1733	42	36	for	for	ADP
ijtc-1733	42	37	the	the	DET
ijtc-1733	42	38	periods	period	NOUN
ijtc-1733	42	39	2008	2008	NUM
ijtc-1733	42	40	-	-	SYM
ijtc-1733	42	41	2021	2021	NUM
ijtc-1733	42	42	.	.	PUNCT
ijtc-1733	43	1	the	the	DET
ijtc-1733	43	2	rest	rest	NOUN
ijtc-1733	43	3	of	of	ADP
ijtc-1733	43	4	the	the	DET
ijtc-1733	43	5	paper	paper	NOUN
ijtc-1733	43	6	is	be	AUX
ijtc-1733	43	7	structured	structure	VERB
ijtc-1733	43	8	in	in	ADP
ijtc-1733	43	9	the	the	DET
ijtc-1733	43	10	following	follow	VERB
ijtc-1733	43	11	sections	section	NOUN
ijtc-1733	43	12	:	:	PUNCT
ijtc-1733	43	13	section	section	NOUN
ijtc-1733	43	14	two	two	NUM
ijtc-1733	43	15	sets	set	VERB
ijtc-1733	43	16	out	out	ADP
ijtc-1733	43	17	the	the	DET
ijtc-1733	43	18	review	review	NOUN
ijtc-1733	43	19	of	of	ADP
ijtc-1733	43	20	literature	literature	NOUN
ijtc-1733	43	21	and	and	CCONJ
ijtc-1733	43	22	hypotheses	hypothesis	NOUN
ijtc-1733	43	23	;	;	PUNCT
ijtc-1733	43	24	section	section	NOUN
ijtc-1733	43	25	three	three	NUM
ijtc-1733	43	26	presents	present	VERB
ijtc-1733	43	27	the	the	DET
ijtc-1733	43	28	methodology	methodology	NOUN
ijtc-1733	43	29	employed	employ	VERB
ijtc-1733	43	30	;	;	PUNCT
ijtc-1733	43	31	section	section	NOUN
ijtc-1733	43	32	four	four	NUM
ijtc-1733	43	33	discusses	discuss	VERB
ijtc-1733	43	34	the	the	DET
ijtc-1733	43	35	empirical	empirical	ADJ
ijtc-1733	43	36	result	result	NOUN
ijtc-1733	43	37	,	,	PUNCT
ijtc-1733	43	38	with	with	ADP
ijtc-1733	43	39	the	the	DET
ijtc-1733	43	40	fifth	fifth	ADJ
ijtc-1733	43	41	section	section	NOUN
ijtc-1733	43	42	highlighting	highlight	VERB
ijtc-1733	43	43	the	the	DET
ijtc-1733	43	44	conclusion	conclusion	NOUN
ijtc-1733	43	45	,	,	PUNCT
ijtc-1733	43	46	policy	policy	NOUN
ijtc-1733	43	47	implications	implication	NOUN
ijtc-1733	43	48	,	,	PUNCT
ijtc-1733	43	49	suggestions	suggestion	NOUN
ijtc-1733	43	50	,	,	PUNCT
ijtc-1733	43	51	and	and	CCONJ
ijtc-1733	43	52	limitation	limitation	NOUN
ijtc-1733	43	53	,	,	PUNCT
ijtc-1733	43	54	and	and	CCONJ
ijtc-1733	43	55	section	section	NOUN
ijtc-1733	43	56	six	six	NUM
ijtc-1733	43	57	rounds	round	NOUN
ijtc-1733	43	58	off	off	ADP
ijtc-1733	43	59	the	the	DET
ijtc-1733	43	60	study	study	NOUN
ijtc-1733	43	61	with	with	ADP
ijtc-1733	43	62	references	reference	NOUN
ijtc-1733	43	63	and	and	CCONJ
ijtc-1733	43	64	appendices	appendix	NOUN
ijtc-1733	43	65	.	.	PUNCT
ijtc-1733	44	1	the	the	DET
ijtc-1733	44	2	greater	great	ADJ
ijtc-1733	44	3	demand	demand	NOUN
ijtc-1733	44	4	for	for	ADP
ijtc-1733	44	5	loans	loan	NOUN
ijtc-1733	44	6	for	for	ADP
ijtc-1733	44	7	business	business	NOUN
ijtc-1733	44	8	investments	investment	NOUN
ijtc-1733	44	9	by	by	ADP
ijtc-1733	44	10	banks	bank	NOUN
ijtc-1733	44	11	becomes	become	VERB
ijtc-1733	44	12	more	more	ADV
ijtc-1733	44	13	awkward	awkward	ADJ
ijtc-1733	44	14	,	,	PUNCT
ijtc-1733	44	15	especially	especially	ADV
ijtc-1733	44	16	in	in	ADP
ijtc-1733	44	17	the	the	DET
ijtc-1733	44	18	presence	presence	NOUN
ijtc-1733	44	19	of	of	ADP
ijtc-1733	44	20	capital	capital	NOUN
ijtc-1733	44	21	inadequacies	inadequacy	NOUN
ijtc-1733	44	22	.	.	PUNCT
ijtc-1733	45	1	such	such	ADJ
ijtc-1733	45	2	banks	bank	NOUN
ijtc-1733	45	3	become	become	VERB
ijtc-1733	45	4	reluctant	reluctant	ADJ
ijtc-1733	45	5	to	to	PART
ijtc-1733	45	6	issue	issue	VERB
ijtc-1733	45	7	loans	loan	NOUN
ijtc-1733	45	8	based	base	VERB
ijtc-1733	45	9	on	on	ADP
ijtc-1733	45	10	the	the	DET
ijtc-1733	45	11	unacceptably	unacceptably	ADV
ijtc-1733	45	12	high	high	ADJ
ijtc-1733	45	13	interest	interest	NOUN
ijtc-1733	45	14	rates	rate	NOUN
ijtc-1733	45	15	needed	need	VERB
ijtc-1733	45	16	to	to	PART
ijtc-1733	45	17	cross	cross	VERB
ijtc-1733	45	18	-	-	ADJ
ijtc-1733	45	19	sell	sell	ADJ
ijtc-1733	45	20	other	other	ADJ
ijtc-1733	45	21	financial	financial	ADJ
ijtc-1733	45	22	services	service	NOUN
ijtc-1733	45	23	.	.	PUNCT
ijtc-1733	46	1	banks	bank	NOUN
ijtc-1733	46	2	may	may	AUX
ijtc-1733	46	3	also	also	ADV
ijtc-1733	46	4	decide	decide	VERB
ijtc-1733	46	5	to	to	PART
ijtc-1733	46	6	withdraw	withdraw	VERB
ijtc-1733	46	7	their	their	PRON
ijtc-1733	46	8	deposits	deposit	NOUN
ijtc-1733	46	9	,	,	PUNCT
ijtc-1733	46	10	eventually	eventually	ADV
ijtc-1733	46	11	leading	lead	VERB
ijtc-1733	46	12	to	to	ADP
ijtc-1733	46	13	economic	economic	ADJ
ijtc-1733	46	14	growth	growth	NOUN
ijtc-1733	46	15	slump	slump	NOUN
ijtc-1733	46	16	.	.	PUNCT
ijtc-1733	47	1	the	the	DET
ijtc-1733	47	2	degree	degree	NOUN
ijtc-1733	47	3	of	of	ADP
ijtc-1733	47	4	change	change	NOUN
ijtc-1733	47	5	and	and	CCONJ
ijtc-1733	47	6	resulting	result	VERB
ijtc-1733	47	7	aggregate	aggregate	ADJ
ijtc-1733	47	8	outcome	outcome	NOUN
ijtc-1733	47	9	,	,	PUNCT
ijtc-1733	47	10	on	on	ADP
ijtc-1733	47	11	the	the	DET
ijtc-1733	47	12	other	other	ADJ
ijtc-1733	47	13	hand	hand	NOUN
ijtc-1733	47	14	,	,	PUNCT
ijtc-1733	47	15	is	be	AUX
ijtc-1733	47	16	dependent	dependent	ADJ
ijtc-1733	47	17	on	on	ADP
ijtc-1733	47	18	various	various	ADJ
ijtc-1733	47	19	factors	factor	NOUN
ijtc-1733	47	20	,	,	PUNCT
ijtc-1733	47	21	such	such	ADJ
ijtc-1733	47	22	as	as	ADP
ijtc-1733	47	23	bank	bank	NOUN
ijtc-1733	47	24	-	-	PUNCT
ijtc-1733	47	25	specific	specific	ADJ
ijtc-1733	47	26	,	,	PUNCT
ijtc-1733	47	27	industry	industry	NOUN
ijtc-1733	47	28	-	-	PUNCT
ijtc-1733	47	29	specific	specific	ADJ
ijtc-1733	47	30	,	,	PUNCT
ijtc-1733	47	31	or	or	CCONJ
ijtc-1733	47	32	country	country	NOUN
ijtc-1733	47	33	-	-	PUNCT
ijtc-1733	47	34	specific	specific	ADJ
ijtc-1733	47	35	factors	factor	NOUN
ijtc-1733	47	36	.	.	PUNCT
ijtc-1733	48	1	these	these	DET
ijtc-1733	48	2	factors	factor	NOUN
ijtc-1733	48	3	could	could	AUX
ijtc-1733	48	4	equally	equally	ADV
ijtc-1733	48	5	influence	influence	VERB
ijtc-1733	48	6	the	the	DET
ijtc-1733	48	7	level	level	NOUN
ijtc-1733	48	8	of	of	ADP
ijtc-1733	48	9	disruptions	disruption	NOUN
ijtc-1733	48	10	to	to	ADP
ijtc-1733	48	11	some	some	DET
ijtc-1733	48	12	degree	degree	NOUN
ijtc-1733	48	13	in	in	ADP
ijtc-1733	48	14	the	the	DET
ijtc-1733	48	15	level	level	NOUN
ijtc-1733	48	16	of	of	ADP
ijtc-1733	48	17	information	information	NOUN
ijtc-1733	48	18	asymmetry	asymmetry	NOUN
ijtc-1733	48	19	between	between	ADP
ijtc-1733	48	20	banks	bank	NOUN
ijtc-1733	48	21	and	and	CCONJ
ijtc-1733	48	22	borrowers	borrower	NOUN
ijtc-1733	48	23	in	in	ADP
ijtc-1733	48	24	the	the	DET
ijtc-1733	48	25	presence	presence	NOUN
ijtc-1733	48	26	of	of	ADP
ijtc-1733	48	27	an	an	DET
ijtc-1733	48	28	inefficient	inefficient	ADJ
ijtc-1733	48	29	allocation	allocation	NOUN
ijtc-1733	48	30	of	of	ADP
ijtc-1733	48	31	credit	credit	NOUN
ijtc-1733	48	32	.	.	PUNCT
ijtc-1733	49	1	in	in	ADP
ijtc-1733	49	2	the	the	DET
ijtc-1733	49	3	last	last	ADJ
ijtc-1733	49	4	few	few	ADJ
ijtc-1733	49	5	decades	decade	NOUN
ijtc-1733	49	6	,	,	PUNCT
ijtc-1733	49	7	there	there	PRON
ijtc-1733	49	8	has	have	AUX
ijtc-1733	49	9	been	be	AUX
ijtc-1733	49	10	an	an	DET
ijtc-1733	49	11	upsurge	upsurge	NOUN
ijtc-1733	49	12	in	in	ADP
ijtc-1733	49	13	the	the	DET
ijtc-1733	49	14	significance	significance	NOUN
ijtc-1733	49	15	of	of	ADP
ijtc-1733	49	16	bank	bank	NOUN
ijtc-1733	49	17	intermediation	intermediation	NOUN
ijtc-1733	49	18	in	in	ADP
ijtc-1733	49	19	promoting	promote	VERB
ijtc-1733	49	20	economic	economic	ADJ
ijtc-1733	49	21	growth	growth	NOUN
ijtc-1733	49	22	and	and	CCONJ
ijtc-1733	49	23	redistribution	redistribution	NOUN
ijtc-1733	49	24	of	of	ADP
ijtc-1733	49	25	resources	resource	NOUN
ijtc-1733	49	26	.	.	PUNCT
ijtc-1733	50	1	this	this	PRON
ijtc-1733	50	2	is	be	AUX
ijtc-1733	50	3	mainly	mainly	ADV
ijtc-1733	50	4	because	because	SCONJ
ijtc-1733	50	5	the	the	DET
ijtc-1733	50	6	availability	availability	NOUN
ijtc-1733	50	7	of	of	ADP
ijtc-1733	50	8	funds	fund	NOUN
ijtc-1733	50	9	to	to	PART
ijtc-1733	50	10	finance	finance	VERB
ijtc-1733	50	11	private	private	ADJ
ijtc-1733	50	12	investments	investment	NOUN
ijtc-1733	50	13	by	by	ADP
ijtc-1733	50	14	corporate	corporate	ADJ
ijtc-1733	50	15	institutions	institution	NOUN
ijtc-1733	50	16	is	be	AUX
ijtc-1733	50	17	direly	direly	ADV
ijtc-1733	50	18	needed	need	VERB
ijtc-1733	50	19	,	,	PUNCT
ijtc-1733	50	20	especially	especially	ADV
ijtc-1733	50	21	in	in	ADP
ijtc-1733	50	22	the	the	DET
ijtc-1733	50	23	newly	newly	ADV
ijtc-1733	50	24	liberalized	liberalize	VERB
ijtc-1733	50	25	and	and	CCONJ
ijtc-1733	50	26	globalized	globalized	ADJ
ijtc-1733	50	27	world	world	NOUN
ijtc-1733	50	28	.	.	PUNCT
ijtc-1733	51	1	the	the	DET
ijtc-1733	51	2	bank	bank	NOUN
ijtc-1733	51	3	lending	lending	NOUN
ijtc-1733	51	4	channel	channel	NOUN
ijtc-1733	51	5	indicates	indicate	VERB
ijtc-1733	51	6	how	how	SCONJ
ijtc-1733	51	7	central	central	ADJ
ijtc-1733	51	8	bank	bank	NOUN
ijtc-1733	51	9	’s	’s	PART
ijtc-1733	51	10	actions	action	NOUN
ijtc-1733	51	11	and	and	CCONJ
ijtc-1733	51	12	monetary	monetary	ADJ
ijtc-1733	51	13	policy	policy	NOUN
ijtc-1733	51	14	changes	change	NOUN
ijtc-1733	51	15	are	be	AUX
ijtc-1733	51	16	transmitted	transmit	VERB
ijtc-1733	51	17	to	to	ADP
ijtc-1733	51	18	the	the	DET
ijtc-1733	51	19	domestic	domestic	ADJ
ijtc-1733	51	20	business	business	NOUN
ijtc-1733	51	21	cycle	cycle	NOUN
ijtc-1733	51	22	.	.	PUNCT
ijtc-1733	52	1	banks	bank	NOUN
ijtc-1733	52	2	’	'	PUNCT
ijtc-1733	52	3	condition	condition	NOUN
ijtc-1733	52	4	can	can	AUX
ijtc-1733	52	5	affect	affect	VERB
ijtc-1733	52	6	their	their	PRON
ijtc-1733	52	7	lending	lending	NOUN
ijtc-1733	52	8	,	,	PUNCT
ijtc-1733	52	9	thereby	thereby	ADV
ijtc-1733	52	10	affecting	affect	VERB
ijtc-1733	52	11	business	business	NOUN
ijtc-1733	52	12	investment	investment	NOUN
ijtc-1733	52	13	.	.	PUNCT
ijtc-1733	53	1	the	the	DET
ijtc-1733	53	2	core	core	ADJ
ijtc-1733	53	3	occupation	occupation	NOUN
ijtc-1733	53	4	of	of	ADP
ijtc-1733	53	5	banks	bank	NOUN
ijtc-1733	53	6	is	be	AUX
ijtc-1733	53	7	to	to	PART
ijtc-1733	53	8	make	make	VERB
ijtc-1733	53	9	profits	profit	NOUN
ijtc-1733	53	10	through	through	ADP
ijtc-1733	53	11	credit	credit	NOUN
ijtc-1733	53	12	rate	rate	NOUN
ijtc-1733	53	13	margins	margin	NOUN
ijtc-1733	53	14	by	by	ADP
ijtc-1733	53	15	matching	match	VERB
ijtc-1733	53	16	potential	potential	ADJ
ijtc-1733	53	17	borrowers	borrower	NOUN
ijtc-1733	53	18	(	(	PUNCT
ijtc-1733	53	19	hedge	hedge	NOUN
ijtc-1733	53	20	)	)	PUNCT
ijtc-1733	53	21	and	and	CCONJ
ijtc-1733	53	22	well	well	ADV
ijtc-1733	53	23	-	-	PUNCT
ijtc-1733	53	24	performing	perform	VERB
ijtc-1733	53	25	investors	investor	NOUN
ijtc-1733	53	26	to	to	PART
ijtc-1733	53	27	use	use	VERB
ijtc-1733	53	28	lent	lent	NOUN
ijtc-1733	53	29	funds	fund	NOUN
ijtc-1733	53	30	,	,	PUNCT
ijtc-1733	53	31	probing	probe	VERB
ijtc-1733	53	32	banks	bank	NOUN
ijtc-1733	53	33	to	to	PART
ijtc-1733	53	34	benefit	benefit	VERB
ijtc-1733	53	35	when	when	SCONJ
ijtc-1733	53	36	the	the	DET
ijtc-1733	53	37	information	information	NOUN
ijtc-1733	53	38	becomes	become	VERB
ijtc-1733	53	39	better	well	ADJ
ijtc-1733	53	40	.	.	PUNCT
ijtc-1733	54	1	this	this	PRON
ijtc-1733	54	2	undermines	undermine	VERB
ijtc-1733	54	3	the	the	DET
ijtc-1733	54	4	borrowers	borrower	NOUN
ijtc-1733	54	5	from	from	ADP
ijtc-1733	54	6	the	the	DET
ijtc-1733	54	7	negative	negative	ADJ
ijtc-1733	54	8	effect	effect	NOUN
ijtc-1733	54	9	of	of	ADP
ijtc-1733	54	10	interest	interest	NOUN
ijtc-1733	54	11	rates	rate	NOUN
ijtc-1733	54	12	,	,	PUNCT
ijtc-1733	54	13	causing	cause	VERB
ijtc-1733	54	14	it	it	PRON
ijtc-1733	54	15	to	to	PART
ijtc-1733	54	16	rise	rise	VERB
ijtc-1733	54	17	sufficiently	sufficiently	ADV
ijtc-1733	54	18	above	above	ADP
ijtc-1733	54	19	the	the	DET
ijtc-1733	54	20	central	central	ADJ
ijtc-1733	54	21	bank	bank	NOUN
ijtc-1733	54	22	’s	’s	PART
ijtc-1733	54	23	rates	rate	NOUN
ijtc-1733	54	24	.	.	PUNCT
ijtc-1733	55	1	perused	peruse	VERB
ijtc-1733	55	2	lending	lending	NOUN
ijtc-1733	55	3	practices	practice	NOUN
ijtc-1733	55	4	reduce	reduce	VERB
ijtc-1733	55	5	firms	firm	NOUN
ijtc-1733	55	6	’	’	PART
ijtc-1733	55	7	interaction	interaction	NOUN
ijtc-1733	55	8	,	,	PUNCT
ijtc-1733	55	9	resulting	result	VERB
ijtc-1733	55	10	in	in	ADP
ijtc-1733	55	11	the	the	DET
ijtc-1733	55	12	laxity	laxity	NOUN
ijtc-1733	55	13	of	of	ADP
ijtc-1733	55	14	monetary	monetary	ADJ
ijtc-1733	55	15	policies	policy	NOUN
ijtc-1733	55	16	.	.	PUNCT
ijtc-1733	56	1	in	in	ADP
ijtc-1733	56	2	ghana	ghana	PROPN
ijtc-1733	56	3	,	,	PUNCT
ijtc-1733	56	4	researchers	researcher	NOUN
ijtc-1733	56	5	are	be	AUX
ijtc-1733	56	6	yet	yet	ADV
ijtc-1733	56	7	to	to	PART
ijtc-1733	56	8	embark	embark	VERB
ijtc-1733	56	9	on	on	ADP
ijtc-1733	56	10	a	a	DET
ijtc-1733	56	11	detailed	detailed	ADJ
ijtc-1733	56	12	empirical	empirical	ADJ
ijtc-1733	56	13	investigation	investigation	NOUN
ijtc-1733	56	14	of	of	ADP
ijtc-1733	56	15	this	this	DET
ijtc-1733	56	16	subject	subject	NOUN
ijtc-1733	56	17	matter	matter	NOUN
ijtc-1733	56	18	.	.	PUNCT
ijtc-1733	57	1	commonly	commonly	ADV
ijtc-1733	57	2	considered	consider	VERB
ijtc-1733	57	3	bank	bank	NOUN
ijtc-1733	57	4	-	-	PUNCT
ijtc-1733	57	5	specific	specific	ADJ
ijtc-1733	57	6	variables	variable	NOUN
ijtc-1733	57	7	comprise	comprise	VERB
ijtc-1733	57	8	bank	bank	NOUN
ijtc-1733	57	9	size	size	NOUN
ijtc-1733	57	10	(	(	PUNCT
ijtc-1733	57	11	including	include	VERB
ijtc-1733	57	12	total	total	ADJ
ijtc-1733	57	13	bank	bank	NOUN
ijtc-1733	57	14	assets	asset	NOUN
ijtc-1733	57	15	and	and	CCONJ
ijtc-1733	57	16	number	number	NOUN
ijtc-1733	57	17	of	of	ADP
ijtc-1733	57	18	bank	bank	NOUN
ijtc-1733	57	19	branches	branch	NOUN
ijtc-1733	57	20	)	)	PUNCT
ijtc-1733	57	21	,	,	PUNCT
ijtc-1733	57	22	credit	credit	NOUN
ijtc-1733	57	23	policy	policy	NOUN
ijtc-1733	57	24	(	(	PUNCT
ijtc-1733	57	25	policy	policy	NOUN
ijtc-1733	57	26	for	for	ADP
ijtc-1733	57	27	sustaining	sustain	VERB
ijtc-1733	57	28	the	the	DET
ijtc-1733	57	29	quality	quality	NOUN
ijtc-1733	57	30	of	of	ADP
ijtc-1733	57	31	loans	loan	NOUN
ijtc-1733	57	32	and	and	CCONJ
ijtc-1733	57	33	close	close	ADJ
ijtc-1733	57	34	monitoring	monitoring	NOUN
ijtc-1733	57	35	of	of	ADP
ijtc-1733	57	36	their	their	PRON
ijtc-1733	57	37	credit	credit	NOUN
ijtc-1733	57	38	risk	risk	NOUN
ijtc-1733	57	39	)	)	PUNCT
ijtc-1733	57	40	,	,	PUNCT
ijtc-1733	57	41	efficiency	efficiency	NOUN
ijtc-1733	57	42	(	(	PUNCT
ijtc-1733	57	43	implying	imply	VERB
ijtc-1733	57	44	dual	dual	ADJ
ijtc-1733	57	45	margins	margin	NOUN
ijtc-1733	57	46	of	of	ADP
ijtc-1733	57	47	cost	cost	NOUN
ijtc-1733	57	48	and	and	CCONJ
ijtc-1733	57	49	profit	profit	NOUN
ijtc-1733	57	50	efficiency	efficiency	NOUN
ijtc-1733	57	51	)	)	PUNCT
ijtc-1733	57	52	,	,	PUNCT
ijtc-1733	57	53	collateralization	collateralization	NOUN
ijtc-1733	57	54	of	of	ADP
ijtc-1733	57	55	bank	bank	NOUN
ijtc-1733	57	56	loans	loan	NOUN
ijtc-1733	57	57	(	(	PUNCT
ijtc-1733	57	58	assumed	assume	VERB
ijtc-1733	57	59	to	to	PART
ijtc-1733	57	60	be	be	AUX
ijtc-1733	57	61	related	relate	VERB
ijtc-1733	57	62	to	to	ADP
ijtc-1733	57	63	npl	npl	PROPN
ijtc-1733	57	64	levels	level	NOUN
ijtc-1733	57	65	)	)	PUNCT
ijtc-1733	57	66	,	,	PUNCT
ijtc-1733	57	67	and	and	CCONJ
ijtc-1733	57	68	income	income	NOUN
ijtc-1733	57	69	diversification	diversification	NOUN
ijtc-1733	57	70	(	(	PUNCT
ijtc-1733	57	71	gyamerah	gyamerah	PROPN
ijtc-1733	57	72	&	&	CCONJ
ijtc-1733	57	73	amoah	amoah	PROPN
ijtc-1733	57	74	,	,	PUNCT
ijtc-1733	57	75	2015	2015	NUM
ijtc-1733	57	76	)	)	PUNCT
ijtc-1733	57	77	.	.	PUNCT
ijtc-1733	58	1	this	this	DET
ijtc-1733	58	2	firm	firm	ADJ
ijtc-1733	58	3	-	-	PUNCT
ijtc-1733	58	4	level	level	NOUN
ijtc-1733	58	5	analysis	analysis	NOUN
ijtc-1733	58	6	of	of	ADP
ijtc-1733	58	7	npl	npl	NOUN
ijtc-1733	58	8	rates	rate	NOUN
ijtc-1733	58	9	is	be	AUX
ijtc-1733	58	10	particularly	particularly	ADV
ijtc-1733	58	11	relevant	relevant	ADJ
ijtc-1733	58	12	and	and	CCONJ
ijtc-1733	58	13	lacks	lack	VERB
ijtc-1733	58	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1733	58	15	the	the	DET
ijtc-1733	58	16	effect	effect	NOUN
ijtc-1733	58	17	of	of	ADP
ijtc-1733	58	18	macroeconomic	macroeconomic	ADJ
ijtc-1733	58	19	and	and	CCONJ
ijtc-1733	58	20	bank	bank	NOUN
ijtc-1733	58	21	-	-	PUNCT
ijtc-1733	58	22	specific	specific	ADJ
ijtc-1733	58	23	factors	factor	NOUN
ijtc-1733	58	24	on	on	ADP
ijtc-1733	58	25	the	the	DET
ijtc-1733	58	26	level	level	NOUN
ijtc-1733	58	27	of	of	ADP
ijtc-1733	58	28	non	non	ADJ
ijtc-1733	58	29	-	-	ADJ
ijtc-1733	58	30	performing	performing	ADJ
ijtc-1733	58	31	loans	loan	NOUN
ijtc-1733	58	32	in	in	ADP
ijtc-1733	58	33	ghana	ghana	PROPN
ijtc-1733	58	34	:	:	PUNCT
ijtc-1733	58	35	panel	panel	NOUN
ijtc-1733	58	36	data	datum	NOUN
ijtc-1733	58	37	regression	regression	VERB
ijtc-1733	58	38	analysis	analysis	NOUN
ijtc-1733	58	39	okine	okine	NOUN
ijtc-1733	58	40	and	and	CCONJ
ijtc-1733	58	41	garr	garr	PROPN
ijtc-1733	58	42	926	926	NUM
ijtc-1733	58	43	|	|	ADV
ijtc-1733	58	44	ilomata	ilomata	PROPN
ijtc-1733	58	45	international	international	ADJ
ijtc-1733	58	46	journal	journal	NOUN
ijtc-1733	58	47	of	of	ADP
ijtc-1733	58	48	tax	tax	PROPN
ijtc-1733	58	49	&	&	CCONJ
ijtc-1733	58	50	accounting	account	VERB
ijtc-1733	58	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	58	52	complex	complex	ADJ
ijtc-1733	58	53	detailed	detailed	ADJ
ijtc-1733	58	54	information	information	NOUN
ijtc-1733	58	55	requirements	requirement	NOUN
ijtc-1733	58	56	.	.	PUNCT
ijtc-1733	59	1	however	however	ADV
ijtc-1733	59	2	,	,	PUNCT
ijtc-1733	59	3	although	although	SCONJ
ijtc-1733	59	4	micro	micro	NOUN
ijtc-1733	59	5	-	-	VERB
ijtc-1733	59	6	based	base	VERB
ijtc-1733	59	7	,	,	PUNCT
ijtc-1733	59	8	they	they	PRON
ijtc-1733	59	9	exemplarily	exemplarily	ADV
ijtc-1733	59	10	extract	extract	VERB
ijtc-1733	59	11	useful	useful	ADJ
ijtc-1733	59	12	individual	individual	ADJ
ijtc-1733	59	13	bank	bank	NOUN
ijtc-1733	59	14	information	information	NOUN
ijtc-1733	59	15	and	and	CCONJ
ijtc-1733	59	16	assess	assess	VERB
ijtc-1733	59	17	their	their	PRON
ijtc-1733	59	18	risk	risk	NOUN
ijtc-1733	59	19	management	management	NOUN
ijtc-1733	59	20	effectiveness	effectiveness	NOUN
ijtc-1733	59	21	.	.	PUNCT
ijtc-1733	60	1	globally	globally	ADV
ijtc-1733	60	2	,	,	PUNCT
ijtc-1733	60	3	many	many	ADJ
ijtc-1733	60	4	studies	study	NOUN
ijtc-1733	60	5	have	have	AUX
ijtc-1733	60	6	established	establish	VERB
ijtc-1733	60	7	a	a	DET
ijtc-1733	60	8	connection	connection	NOUN
ijtc-1733	60	9	between	between	ADP
ijtc-1733	60	10	the	the	DET
ijtc-1733	60	11	npls	npls	NOUN
ijtc-1733	60	12	and	and	CCONJ
ijtc-1733	60	13	bank	bank	NOUN
ijtc-1733	60	14	-	-	PUNCT
ijtc-1733	60	15	specific	specific	ADJ
ijtc-1733	60	16	determinants	determinant	NOUN
ijtc-1733	60	17	(	(	PUNCT
ijtc-1733	60	18	kumar	kumar	PROPN
ijtc-1733	60	19	et	et	PROPN
ijtc-1733	60	20	al	al	PROPN
ijtc-1733	60	21	.	.	PROPN
ijtc-1733	60	22	,	,	PUNCT
ijtc-1733	60	23	2018	2018	NUM
ijtc-1733	60	24	)	)	PUNCT
ijtc-1733	60	25	.	.	PUNCT
ijtc-1733	61	1	the	the	DET
ijtc-1733	61	2	effect	effect	NOUN
ijtc-1733	61	3	of	of	ADP
ijtc-1733	61	4	bank	bank	NOUN
ijtc-1733	61	5	-	-	PUNCT
ijtc-1733	61	6	specific	specific	ADJ
ijtc-1733	61	7	variables	variable	NOUN
ijtc-1733	61	8	on	on	ADP
ijtc-1733	61	9	npls	npls	NOUN
ijtc-1733	61	10	has	have	AUX
ijtc-1733	61	11	been	be	AUX
ijtc-1733	61	12	a	a	DET
ijtc-1733	61	13	popular	popular	ADJ
ijtc-1733	61	14	subject	subject	NOUN
ijtc-1733	61	15	in	in	ADP
ijtc-1733	61	16	academia	academia	NOUN
ijtc-1733	61	17	for	for	ADP
ijtc-1733	61	18	several	several	ADJ
ijtc-1733	61	19	years	year	NOUN
ijtc-1733	61	20	.	.	PUNCT
ijtc-1733	62	1	while	while	SCONJ
ijtc-1733	62	2	some	some	PRON
ijtc-1733	62	3	expect	expect	VERB
ijtc-1733	62	4	banks	bank	NOUN
ijtc-1733	62	5	with	with	ADP
ijtc-1733	62	6	stable	stable	ADJ
ijtc-1733	62	7	management	management	NOUN
ijtc-1733	62	8	to	to	PART
ijtc-1733	62	9	perform	perform	VERB
ijtc-1733	62	10	better	well	ADV
ijtc-1733	62	11	in	in	ADP
ijtc-1733	62	12	managing	manage	VERB
ijtc-1733	62	13	their	their	PRON
ijtc-1733	62	14	risk	risk	NOUN
ijtc-1733	62	15	than	than	ADP
ijtc-1733	62	16	their	their	PRON
ijtc-1733	62	17	less	less	ADV
ijtc-1733	62	18	stable	stable	ADJ
ijtc-1733	62	19	counterparts	counterpart	NOUN
ijtc-1733	62	20	,	,	PUNCT
ijtc-1733	62	21	others	other	NOUN
ijtc-1733	62	22	argue	argue	VERB
ijtc-1733	62	23	that	that	SCONJ
ijtc-1733	62	24	institutional	institutional	NOUN
ijtc-1733	62	25	,	,	PUNCT
ijtc-1733	62	26	size	size	NOUN
ijtc-1733	62	27	,	,	PUNCT
ijtc-1733	62	28	and	and	CCONJ
ijtc-1733	62	29	regulatory	regulatory	ADJ
ijtc-1733	62	30	changes	change	NOUN
ijtc-1733	62	31	differentially	differentially	ADV
ijtc-1733	62	32	alter	alter	VERB
ijtc-1733	62	33	npl	npl	PROPN
ijtc-1733	62	34	levels	level	NOUN
ijtc-1733	62	35	across	across	ADP
ijtc-1733	62	36	banks	bank	NOUN
ijtc-1733	62	37	with	with	ADP
ijtc-1733	62	38	different	different	ADJ
ijtc-1733	62	39	ownership	ownership	NOUN
ijtc-1733	62	40	types	type	NOUN
ijtc-1733	62	41	and	and	CCONJ
ijtc-1733	62	42	countries	country	NOUN
ijtc-1733	62	43	of	of	ADP
ijtc-1733	62	44	operations	operation	NOUN
ijtc-1733	62	45	and	and	CCONJ
ijtc-1733	62	46	origins	origin	NOUN
ijtc-1733	62	47	(	(	PUNCT
ijtc-1733	62	48	mansilla	mansilla	NOUN
ijtc-1733	62	49	-	-	PUNCT
ijtc-1733	62	50	fernández	fernández	PROPN
ijtc-1733	62	51	,	,	PUNCT
ijtc-1733	62	52	2020	2020	NUM
ijtc-1733	62	53	)	)	PUNCT
ijtc-1733	62	54	.	.	PUNCT
ijtc-1733	63	1	this	this	DET
ijtc-1733	63	2	review	review	NOUN
ijtc-1733	63	3	focuses	focus	VERB
ijtc-1733	63	4	particularly	particularly	ADV
ijtc-1733	63	5	on	on	ADP
ijtc-1733	63	6	bank	bank	NOUN
ijtc-1733	63	7	-	-	PUNCT
ijtc-1733	63	8	specific	specific	ADJ
ijtc-1733	63	9	factors	factor	NOUN
ijtc-1733	63	10	,	,	PUNCT
ijtc-1733	63	11	since	since	SCONJ
ijtc-1733	63	12	the	the	DET
ijtc-1733	63	13	bank	bank	NOUN
ijtc-1733	63	14	of	of	ADP
ijtc-1733	63	15	ghana	ghana	PROPN
ijtc-1733	63	16	intends	intend	VERB
ijtc-1733	63	17	to	to	PART
ijtc-1733	63	18	take	take	VERB
ijtc-1733	63	19	a	a	DET
ijtc-1733	63	20	sectorial	sectorial	ADJ
ijtc-1733	63	21	tactic	tactic	NOUN
ijtc-1733	63	22	to	to	ADP
ijtc-1733	63	23	resolving	resolve	VERB
ijtc-1733	63	24	npls	npls	NOUN
ijtc-1733	63	25	associated	associate	VERB
ijtc-1733	63	26	with	with	ADP
ijtc-1733	63	27	credit	credit	NOUN
ijtc-1733	63	28	assessment	assessment	NOUN
ijtc-1733	63	29	and	and	CCONJ
ijtc-1733	63	30	management	management	NOUN
ijtc-1733	63	31	practices	practice	NOUN
ijtc-1733	63	32	.	.	PUNCT
ijtc-1733	64	1	loan	loan	NOUN
ijtc-1733	64	2	interest	interest	NOUN
ijtc-1733	64	3	rate	rate	NOUN
ijtc-1733	64	4	,	,	PUNCT
ijtc-1733	64	5	loan	loan	NOUN
ijtc-1733	64	6	-	-	PUNCT
ijtc-1733	64	7	to	to	ADP
ijtc-1733	64	8	-	-	PUNCT
ijtc-1733	64	9	asset	asset	NOUN
ijtc-1733	64	10	ratio	ratio	NOUN
ijtc-1733	64	11	,	,	PUNCT
ijtc-1733	64	12	inefficiency	inefficiency	NOUN
ijtc-1733	64	13	ratio	ratio	NOUN
ijtc-1733	64	14	,	,	PUNCT
ijtc-1733	64	15	returns	return	NOUN
ijtc-1733	64	16	on	on	ADP
ijtc-1733	64	17	equity	equity	NOUN
ijtc-1733	64	18	,	,	PUNCT
ijtc-1733	64	19	returns	return	NOUN
ijtc-1733	64	20	on	on	ADP
ijtc-1733	64	21	assets	asset	NOUN
ijtc-1733	64	22	,	,	PUNCT
ijtc-1733	64	23	and	and	CCONJ
ijtc-1733	64	24	loan	loan	NOUN
ijtc-1733	64	25	loss	loss	NOUN
ijtc-1733	64	26	provision	provision	NOUN
ijtc-1733	64	27	over	over	ADP
ijtc-1733	64	28	reserves	reserve	NOUN
ijtc-1733	64	29	all	all	PRON
ijtc-1733	64	30	impacted	impact	VERB
ijtc-1733	64	31	on	on	ADP
ijtc-1733	64	32	bank	bank	NOUN
ijtc-1733	64	33	npls	npls	NOUN
ijtc-1733	64	34	(	(	PUNCT
ijtc-1733	64	35	ofori‐abebrese	ofori‐abebrese	NOUN
ijtc-1733	64	36	et	et	PROPN
ijtc-1733	64	37	al	al	PROPN
ijtc-1733	64	38	.	.	PROPN
ijtc-1733	64	39	,	,	PUNCT
ijtc-1733	64	40	2016	2016	NUM
ijtc-1733	64	41	)	)	PUNCT
ijtc-1733	64	42	.	.	PUNCT
ijtc-1733	65	1	the	the	DET
ijtc-1733	65	2	results	result	NOUN
ijtc-1733	65	3	shows	show	VERB
ijtc-1733	65	4	that	that	SCONJ
ijtc-1733	65	5	banks	bank	NOUN
ijtc-1733	65	6	with	with	ADP
ijtc-1733	65	7	large	large	ADJ
ijtc-1733	65	8	loan	loan	NOUN
ijtc-1733	65	9	portfolios	portfolio	NOUN
ijtc-1733	65	10	and	and	CCONJ
ijtc-1733	65	11	loans	loan	NOUN
ijtc-1733	65	12	granted	grant	VERB
ijtc-1733	65	13	at	at	ADP
ijtc-1733	65	14	very	very	ADV
ijtc-1733	65	15	high	high	ADJ
ijtc-1733	65	16	interest	interest	NOUN
ijtc-1733	65	17	rates	rate	NOUN
ijtc-1733	65	18	,	,	PUNCT
ijtc-1733	65	19	on	on	ADP
ijtc-1733	65	20	average	average	ADJ
ijtc-1733	65	21	,	,	PUNCT
ijtc-1733	65	22	experience	experience	VERB
ijtc-1733	65	23	higher	high	ADJ
ijtc-1733	65	24	npls	npls	NOUN
ijtc-1733	65	25	because	because	SCONJ
ijtc-1733	65	26	of	of	ADP
ijtc-1733	65	27	the	the	DET
ijtc-1733	65	28	higher	high	ADJ
ijtc-1733	65	29	risk	risk	NOUN
ijtc-1733	65	30	of	of	ADP
ijtc-1733	65	31	default	default	NOUN
ijtc-1733	65	32	associated	associate	VERB
ijtc-1733	65	33	with	with	ADP
ijtc-1733	65	34	these	these	DET
ijtc-1733	65	35	lending	lending	NOUN
ijtc-1733	65	36	practices	practice	NOUN
ijtc-1733	65	37	(	(	PUNCT
ijtc-1733	65	38	ofori‐abebrese	ofori‐abebrese	NOUN
ijtc-1733	65	39	et	et	PROPN
ijtc-1733	65	40	al	al	PROPN
ijtc-1733	65	41	.	.	PROPN
ijtc-1733	65	42	,	,	PUNCT
ijtc-1733	65	43	2016	2016	NUM
ijtc-1733	65	44	)	)	PUNCT
ijtc-1733	65	45	.	.	PUNCT
ijtc-1733	66	1	similarly	similarly	ADV
ijtc-1733	66	2	,	,	PUNCT
ijtc-1733	66	3	banks	bank	NOUN
ijtc-1733	66	4	with	with	ADP
ijtc-1733	66	5	low	low	ADJ
ijtc-1733	66	6	profitability	profitability	NOUN
ijtc-1733	66	7	and	and	CCONJ
ijtc-1733	66	8	high	high	ADJ
ijtc-1733	66	9	cost	cost	NOUN
ijtc-1733	66	10	-	-	PUNCT
ijtc-1733	66	11	toincome	toincome	NOUN
ijtc-1733	66	12	ratios	ratio	NOUN
ijtc-1733	66	13	tend	tend	VERB
ijtc-1733	66	14	to	to	PART
ijtc-1733	66	15	have	have	VERB
ijtc-1733	66	16	higher	high	ADJ
ijtc-1733	66	17	npls	npls	NOUN
ijtc-1733	66	18	levels	level	NOUN
ijtc-1733	66	19	.	.	PUNCT
ijtc-1733	67	1	ofori	ofori	ADJ
ijtc-1733	67	2	-	-	PUNCT
ijtc-1733	67	3	abebrese	abebrese	ADJ
ijtc-1733	67	4	at	at	ADP
ijtc-1733	67	5	al	al	PROPN
ijtc-1733	67	6	.	.	PROPN
ijtc-1733	67	7	,	,	PUNCT
ijtc-1733	67	8	covered	cover	VERB
ijtc-1733	67	9	the	the	DET
ijtc-1733	67	10	period	period	NOUN
ijtc-1733	67	11	of	of	ADP
ijtc-1733	67	12	2008	2008	NUM
ijtc-1733	67	13	to	to	ADP
ijtc-1733	67	14	2015	2015	NUM
ijtc-1733	67	15	and	and	CCONJ
ijtc-1733	67	16	adopted	adopt	VERB
ijtc-1733	67	17	adrl	adrl	ADJ
ijtc-1733	67	18	,	,	PUNCT
ijtc-1733	67	19	and	and	CCONJ
ijtc-1733	67	20	are	be	AUX
ijtc-1733	67	21	commended	commend	VERB
ijtc-1733	67	22	for	for	ADP
ijtc-1733	67	23	the	the	DET
ijtc-1733	67	24	detailed	detailed	ADJ
ijtc-1733	67	25	work	work	NOUN
ijtc-1733	67	26	.	.	PUNCT
ijtc-1733	68	1	but	but	CCONJ
ijtc-1733	68	2	this	this	DET
ijtc-1733	68	3	study	study	NOUN
ijtc-1733	68	4	extends	extend	VERB
ijtc-1733	68	5	the	the	DET
ijtc-1733	68	6	period	period	NOUN
ijtc-1733	68	7	to	to	ADP
ijtc-1733	68	8	2021	2021	NUM
ijtc-1733	68	9	to	to	PART
ijtc-1733	68	10	cover	cover	VERB
ijtc-1733	68	11	current	current	ADJ
ijtc-1733	68	12	happenings	happening	NOUN
ijtc-1733	68	13	in	in	ADP
ijtc-1733	68	14	the	the	DET
ijtc-1733	68	15	field	field	NOUN
ijtc-1733	68	16	and	and	CCONJ
ijtc-1733	68	17	uses	use	VERB
ijtc-1733	68	18	ols	ol	NOUN
ijtc-1733	68	19	for	for	ADP
ijtc-1733	68	20	the	the	DET
ijtc-1733	68	21	analysis	analysis	NOUN
ijtc-1733	68	22	,	,	PUNCT
ijtc-1733	68	23	with	with	ADP
ijtc-1733	68	24	the	the	DET
ijtc-1733	68	25	advantages	advantage	NOUN
ijtc-1733	68	26	of	of	ADP
ijtc-1733	68	27	being	be	AUX
ijtc-1733	68	28	one	one	NUM
ijtc-1733	68	29	of	of	ADP
ijtc-1733	68	30	the	the	DET
ijtc-1733	68	31	best	good	ADJ
ijtc-1733	68	32	linear	linear	ADJ
ijtc-1733	68	33	unbiased	unbiased	ADJ
ijtc-1733	68	34	estimators	estimator	NOUN
ijtc-1733	68	35	,	,	PUNCT
ijtc-1733	68	36	simple	simple	ADJ
ijtc-1733	68	37	to	to	PART
ijtc-1733	68	38	interpret	interpret	VERB
ijtc-1733	68	39	and	and	CCONJ
ijtc-1733	68	40	globally	globally	ADV
ijtc-1733	68	41	applicable	applicable	ADJ
ijtc-1733	68	42	in	in	ADP
ijtc-1733	68	43	statistical	statistical	ADJ
ijtc-1733	68	44	field	field	NOUN
ijtc-1733	68	45	.	.	PUNCT
ijtc-1733	69	1	martiningtiyas	martiningtiyas	NOUN
ijtc-1733	69	2	and	and	CCONJ
ijtc-1733	69	3	nitinegeri	nitinegeri	PROPN
ijtc-1733	69	4	(	(	PUNCT
ijtc-1733	69	5	2020	2020	NUM
ijtc-1733	69	6	)	)	PUNCT
ijtc-1733	69	7	,	,	PUNCT
ijtc-1733	69	8	also	also	ADV
ijtc-1733	69	9	found	find	VERB
ijtc-1733	69	10	that	that	SCONJ
ijtc-1733	69	11	both	both	DET
ijtc-1733	69	12	macroeconomic	macroeconomic	ADJ
ijtc-1733	69	13	variables	variable	NOUN
ijtc-1733	69	14	(	(	PUNCT
ijtc-1733	69	15	gdp	gdp	NOUN
ijtc-1733	69	16	per	per	ADP
ijtc-1733	69	17	capita	capita	NOUN
ijtc-1733	69	18	growth	growth	NOUN
ijtc-1733	69	19	and	and	CCONJ
ijtc-1733	69	20	the	the	DET
ijtc-1733	69	21	real	real	ADJ
ijtc-1733	69	22	effective	effective	ADJ
ijtc-1733	69	23	exchange	exchange	NOUN
ijtc-1733	69	24	rate	rate	NOUN
ijtc-1733	69	25	)	)	PUNCT
ijtc-1733	69	26	,	,	PUNCT
ijtc-1733	69	27	and	and	CCONJ
ijtc-1733	69	28	bank	bank	NOUN
ijtc-1733	69	29	-	-	PUNCT
ijtc-1733	69	30	specific	specific	ADJ
ijtc-1733	69	31	variables	variable	NOUN
ijtc-1733	69	32	(	(	PUNCT
ijtc-1733	69	33	loan	loan	NOUN
ijtc-1733	69	34	growth	growth	NOUN
ijtc-1733	69	35	)	)	PUNCT
ijtc-1733	69	36	,	,	PUNCT
ijtc-1733	69	37	substantially	substantially	ADV
ijtc-1733	69	38	influence	influence	VERB
ijtc-1733	69	39	npls	npls	NOUN
ijtc-1733	69	40	in	in	ADP
ijtc-1733	69	41	the	the	DET
ijtc-1733	69	42	banking	banking	NOUN
ijtc-1733	69	43	system	system	NOUN
ijtc-1733	69	44	.	.	PUNCT
ijtc-1733	70	1	these	these	DET
ijtc-1733	70	2	studies	study	NOUN
ijtc-1733	70	3	highlight	highlight	VERB
ijtc-1733	70	4	that	that	SCONJ
ijtc-1733	70	5	both	both	CCONJ
ijtc-1733	70	6	macroeconomic	macroeconomic	ADJ
ijtc-1733	70	7	and	and	CCONJ
ijtc-1733	70	8	bank	bank	NOUN
ijtc-1733	70	9	-	-	PUNCT
ijtc-1733	70	10	specific	specific	ADJ
ijtc-1733	70	11	factors	factor	NOUN
ijtc-1733	70	12	are	be	AUX
ijtc-1733	70	13	important	important	ADJ
ijtc-1733	70	14	in	in	ADP
ijtc-1733	70	15	explaining	explain	VERB
ijtc-1733	70	16	the	the	DET
ijtc-1733	70	17	level	level	NOUN
ijtc-1733	70	18	of	of	ADP
ijtc-1733	70	19	npls	npls	NOUN
ijtc-1733	70	20	.	.	PUNCT
ijtc-1733	71	1	the	the	DET
ijtc-1733	71	2	problem	problem	NOUN
ijtc-1733	71	3	of	of	ADP
ijtc-1733	71	4	non	non	ADJ
ijtc-1733	71	5	-	-	ADJ
ijtc-1733	71	6	performing	perform	VERB
ijtc-1733	71	7	loans	loan	NOUN
ijtc-1733	71	8	presents	present	VERB
ijtc-1733	71	9	substantial	substantial	ADJ
ijtc-1733	71	10	obstacles	obstacle	NOUN
ijtc-1733	71	11	to	to	ADP
ijtc-1733	71	12	banks	bank	NOUN
ijtc-1733	71	13	’	'	PUNCT
ijtc-1733	71	14	financial	financial	ADJ
ijtc-1733	71	15	soundness	soundness	NOUN
ijtc-1733	71	16	,	,	PUNCT
ijtc-1733	71	17	particularly	particularly	ADV
ijtc-1733	71	18	in	in	ADP
ijtc-1733	71	19	evolving	evolve	VERB
ijtc-1733	71	20	economies	economy	NOUN
ijtc-1733	71	21	such	such	ADJ
ijtc-1733	71	22	as	as	ADP
ijtc-1733	71	23	ghana	ghana	PROPN
ijtc-1733	71	24	.	.	PUNCT
ijtc-1733	72	1	a	a	DET
ijtc-1733	72	2	thorough	thorough	ADJ
ijtc-1733	72	3	comprehension	comprehension	NOUN
ijtc-1733	72	4	of	of	ADP
ijtc-1733	72	5	the	the	DET
ijtc-1733	72	6	determinants	determinant	NOUN
ijtc-1733	72	7	of	of	ADP
ijtc-1733	72	8	npls	npls	NOUN
ijtc-1733	72	9	involves	involve	VERB
ijtc-1733	72	10	an	an	DET
ijtc-1733	72	11	evaluation	evaluation	NOUN
ijtc-1733	72	12	of	of	ADP
ijtc-1733	72	13	the	the	DET
ijtc-1733	72	14	macroeconomic	macroeconomic	ADJ
ijtc-1733	72	15	indicators	indicator	NOUN
ijtc-1733	72	16	and	and	CCONJ
ijtc-1733	72	17	bank	bank	NOUN
ijtc-1733	72	18	-	-	PUNCT
ijtc-1733	72	19	specific	specific	ADJ
ijtc-1733	72	20	factors	factor	NOUN
ijtc-1733	72	21	will	will	AUX
ijtc-1733	72	22	go	go	VERB
ijtc-1733	72	23	a	a	DET
ijtc-1733	72	24	long	long	ADJ
ijtc-1733	72	25	way	way	NOUN
ijtc-1733	72	26	in	in	ADP
ijtc-1733	72	27	assisting	assist	VERB
ijtc-1733	72	28	bank	bank	NOUN
ijtc-1733	72	29	management	management	NOUN
ijtc-1733	72	30	and	and	CCONJ
ijtc-1733	72	31	regulators	regulator	NOUN
ijtc-1733	72	32	to	to	PART
ijtc-1733	72	33	control	control	VERB
ijtc-1733	72	34	the	the	DET
ijtc-1733	72	35	incidence	incidence	NOUN
ijtc-1733	72	36	of	of	ADP
ijtc-1733	72	37	npls	npls	NOUN
ijtc-1733	72	38	.	.	PUNCT
ijtc-1733	73	1	this	this	DET
ijtc-1733	73	2	literature	literature	NOUN
ijtc-1733	73	3	review	review	NOUN
ijtc-1733	73	4	brings	bring	VERB
ijtc-1733	73	5	together	together	ADV
ijtc-1733	73	6	key	key	ADJ
ijtc-1733	73	7	research	research	NOUN
ijtc-1733	73	8	findings	finding	NOUN
ijtc-1733	73	9	on	on	ADP
ijtc-1733	73	10	these	these	DET
ijtc-1733	73	11	determinants	determinant	NOUN
ijtc-1733	73	12	,	,	PUNCT
ijtc-1733	73	13	emphasizing	emphasize	VERB
ijtc-1733	73	14	the	the	DET
ijtc-1733	73	15	methodologies	methodology	NOUN
ijtc-1733	73	16	,	,	PUNCT
ijtc-1733	73	17	variables	variable	NOUN
ijtc-1733	73	18	,	,	PUNCT
ijtc-1733	73	19	and	and	CCONJ
ijtc-1733	73	20	outcomes	outcome	NOUN
ijtc-1733	73	21	.	.	PUNCT
ijtc-1733	74	1	ghosh	ghosh	PROPN
ijtc-1733	74	2	(	(	PUNCT
ijtc-1733	74	3	2015	2015	NUM
ijtc-1733	74	4	)	)	PUNCT
ijtc-1733	74	5	scrutinizes	scrutinize	VERB
ijtc-1733	74	6	the	the	DET
ijtc-1733	74	7	impact	impact	NOUN
ijtc-1733	74	8	of	of	ADP
ijtc-1733	74	9	macroeconomic	macroeconomic	ADJ
ijtc-1733	74	10	elements	element	NOUN
ijtc-1733	74	11	on	on	ADP
ijtc-1733	74	12	npls	npls	NOUN
ijtc-1733	74	13	in	in	ADP
ijtc-1733	74	14	the	the	DET
ijtc-1733	74	15	indian	indian	NOUN
ijtc-1733	74	16	the	the	DET
ijtc-1733	74	17	banking	banking	NOUN
ijtc-1733	74	18	sector	sector	NOUN
ijtc-1733	74	19	by	by	ADP
ijtc-1733	74	20	employing	employ	VERB
ijtc-1733	74	21	a	a	DET
ijtc-1733	74	22	panel	panel	NOUN
ijtc-1733	74	23	data	data	NOUN
ijtc-1733	74	24	methodology	methodology	NOUN
ijtc-1733	74	25	spanning	span	VERB
ijtc-1733	74	26	1998	1998	NUM
ijtc-1733	74	27	to	to	ADP
ijtc-1733	74	28	2012	2012	NUM
ijtc-1733	74	29	.	.	PUNCT
ijtc-1733	75	1	the	the	DET
ijtc-1733	75	2	study	study	NOUN
ijtc-1733	75	3	incorporated	incorporate	VERB
ijtc-1733	75	4	the	the	DET
ijtc-1733	75	5	rates	rate	NOUN
ijtc-1733	75	6	of	of	ADP
ijtc-1733	75	7	gdp	gdp	NOUN
ijtc-1733	75	8	growth	growth	NOUN
ijtc-1733	75	9	,	,	PUNCT
ijtc-1733	75	10	inflation	inflation	NOUN
ijtc-1733	75	11	rate	rate	NOUN
ijtc-1733	75	12	,	,	PUNCT
ijtc-1733	75	13	and	and	CCONJ
ijtc-1733	75	14	interest	interest	NOUN
ijtc-1733	75	15	rate	rate	NOUN
ijtc-1733	75	16	as	as	ADP
ijtc-1733	75	17	the	the	DET
ijtc-1733	75	18	primary	primary	ADJ
ijtc-1733	75	19	variables	variable	NOUN
ijtc-1733	75	20	.	.	PUNCT
ijtc-1733	76	1	ghosh	ghosh	PROPN
ijtc-1733	76	2	discovered	discover	VERB
ijtc-1733	76	3	that	that	SCONJ
ijtc-1733	76	4	elevated	elevated	ADJ
ijtc-1733	76	5	inflation	inflation	NOUN
ijtc-1733	76	6	and	and	CCONJ
ijtc-1733	76	7	low	low	ADJ
ijtc-1733	76	8	gdp	gdp	NOUN
ijtc-1733	76	9	growth	growth	NOUN
ijtc-1733	76	10	are	be	AUX
ijtc-1733	76	11	significantly	significantly	ADV
ijtc-1733	76	12	associated	associate	VERB
ijtc-1733	76	13	with	with	ADP
ijtc-1733	76	14	increased	increase	VERB
ijtc-1733	76	15	npl	npl	NOUN
ijtc-1733	76	16	levels	level	NOUN
ijtc-1733	76	17	.	.	PUNCT
ijtc-1733	77	1	the	the	DET
ijtc-1733	77	2	utilization	utilization	NOUN
ijtc-1733	77	3	of	of	ADP
ijtc-1733	77	4	fixed	fix	VERB
ijtc-1733	77	5	-	-	PUNCT
ijtc-1733	77	6	effects	effect	NOUN
ijtc-1733	77	7	and	and	CCONJ
ijtc-1733	77	8	random	random	ADJ
ijtc-1733	77	9	-	-	PUNCT
ijtc-1733	77	10	effects	effect	NOUN
ijtc-1733	77	11	models	model	NOUN
ijtc-1733	77	12	enables	enable	VERB
ijtc-1733	77	13	robust	robust	ADJ
ijtc-1733	77	14	analysis	analysis	NOUN
ijtc-1733	77	15	by	by	ADP
ijtc-1733	77	16	tackling	tackle	VERB
ijtc-1733	77	17	endogeneity	endogeneity	NOUN
ijtc-1733	77	18	and	and	CCONJ
ijtc-1733	77	19	heterogeneity	heterogeneity	NOUN
ijtc-1733	77	20	,	,	PUNCT
ijtc-1733	77	21	thus	thus	ADV
ijtc-1733	77	22	providing	provide	VERB
ijtc-1733	77	23	a	a	DET
ijtc-1733	77	24	clear	clear	ADJ
ijtc-1733	77	25	picture	picture	NOUN
ijtc-1733	77	26	of	of	ADP
ijtc-1733	77	27	how	how	SCONJ
ijtc-1733	77	28	economic	economic	ADJ
ijtc-1733	77	29	environments	environment	NOUN
ijtc-1733	77	30	influence	influence	VERB
ijtc-1733	77	31	the	the	DET
ijtc-1733	77	32	value	value	NOUN
ijtc-1733	77	33	of	of	ADP
ijtc-1733	77	34	loan	loan	NOUN
ijtc-1733	77	35	(	(	PUNCT
ijtc-1733	77	36	ghosh	ghosh	PROPN
ijtc-1733	77	37	,	,	PUNCT
ijtc-1733	77	38	2015	2015	NUM
ijtc-1733	77	39	)	)	PUNCT
ijtc-1733	77	40	.	.	PUNCT
ijtc-1733	78	1	whilst	whilst	SCONJ
ijtc-1733	78	2	the	the	DET
ijtc-1733	78	3	study	study	NOUN
ijtc-1733	78	4	of	of	ADP
ijtc-1733	78	5	ghosh	ghosh	PROPN
ijtc-1733	78	6	(	(	PUNCT
ijtc-1733	78	7	2015	2015	NUM
ijtc-1733	78	8	)	)	PUNCT
ijtc-1733	78	9	,	,	PUNCT
ijtc-1733	78	10	and	and	CCONJ
ijtc-1733	78	11	martiningtiyas	martiningtiyas	NOUN
ijtc-1733	78	12	and	and	CCONJ
ijtc-1733	78	13	nitinegeri	nitinegeri	PROPN
ijtc-1733	78	14	(	(	PUNCT
ijtc-1733	78	15	2020	2020	NUM
ijtc-1733	78	16	)	)	PUNCT
ijtc-1733	78	17	are	be	AUX
ijtc-1733	78	18	detailed	detailed	ADJ
ijtc-1733	78	19	and	and	CCONJ
ijtc-1733	78	20	comprehensive	comprehensive	ADJ
ijtc-1733	78	21	,	,	PUNCT
ijtc-1733	78	22	they	they	PRON
ijtc-1733	78	23	are	be	AUX
ijtc-1733	78	24	related	relate	VERB
ijtc-1733	78	25	to	to	ADP
ijtc-1733	78	26	india	india	PROPN
ijtc-1733	78	27	and	and	CCONJ
ijtc-1733	78	28	indonesia	indonesia	PROPN
ijtc-1733	78	29	,	,	PUNCT
ijtc-1733	78	30	foreign	foreign	ADJ
ijtc-1733	78	31	economies	economy	NOUN
ijtc-1733	78	32	with	with	ADP
ijtc-1733	78	33	conditions	condition	NOUN
ijtc-1733	78	34	that	that	PRON
ijtc-1733	78	35	defer	defer	VERB
ijtc-1733	78	36	from	from	ADP
ijtc-1733	78	37	ghana	ghana	PROPN
ijtc-1733	78	38	.	.	PUNCT
ijtc-1733	79	1	the	the	DET
ijtc-1733	79	2	current	current	ADJ
ijtc-1733	79	3	study	study	NOUN
ijtc-1733	79	4	will	will	AUX
ijtc-1733	79	5	investigate	investigate	VERB
ijtc-1733	79	6	the	the	DET
ijtc-1733	79	7	case	case	NOUN
ijtc-1733	79	8	in	in	ADP
ijtc-1733	79	9	the	the	DET
ijtc-1733	79	10	ghanaian	ghanaian	ADJ
ijtc-1733	79	11	economy	economy	NOUN
ijtc-1733	79	12	and	and	CCONJ
ijtc-1733	79	13	replicate	replicate	VERB
ijtc-1733	79	14	the	the	DET
ijtc-1733	79	15	result	result	NOUN
ijtc-1733	79	16	in	in	ADP
ijtc-1733	79	17	the	the	DET
ijtc-1733	79	18	local	local	ADJ
ijtc-1733	79	19	scene	scene	NOUN
ijtc-1733	79	20	.	.	PUNCT
ijtc-1733	80	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	80	2	the	the	DET
ijtc-1733	80	3	effect	effect	NOUN
ijtc-1733	80	4	of	of	ADP
ijtc-1733	80	5	macroeconomic	macroeconomic	ADJ
ijtc-1733	80	6	and	and	CCONJ
ijtc-1733	80	7	bank	bank	NOUN
ijtc-1733	80	8	-	-	PUNCT
ijtc-1733	80	9	specific	specific	ADJ
ijtc-1733	80	10	factors	factor	NOUN
ijtc-1733	80	11	on	on	ADP
ijtc-1733	80	12	the	the	DET
ijtc-1733	80	13	level	level	NOUN
ijtc-1733	80	14	of	of	ADP
ijtc-1733	80	15	non	non	ADJ
ijtc-1733	80	16	-	-	ADJ
ijtc-1733	80	17	performing	performing	ADJ
ijtc-1733	80	18	loans	loan	NOUN
ijtc-1733	80	19	in	in	ADP
ijtc-1733	80	20	ghana	ghana	PROPN
ijtc-1733	80	21	:	:	PUNCT
ijtc-1733	80	22	panel	panel	NOUN
ijtc-1733	80	23	data	datum	NOUN
ijtc-1733	80	24	regression	regression	VERB
ijtc-1733	80	25	analysis	analysis	NOUN
ijtc-1733	80	26	okine	okine	NOUN
ijtc-1733	80	27	and	and	CCONJ
ijtc-1733	80	28	garr	garr	PROPN
ijtc-1733	80	29	927	927	NUM
ijtc-1733	80	30	|	|	CCONJ
ijtc-1733	80	31	ilomata	ilomata	PROPN
ijtc-1733	80	32	international	international	ADJ
ijtc-1733	80	33	journal	journal	NOUN
ijtc-1733	80	34	of	of	ADP
ijtc-1733	80	35	tax	tax	PROPN
ijtc-1733	80	36	&	&	CCONJ
ijtc-1733	80	37	accounting	accounting	PROPN
ijtc-1733	80	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	80	39	morrison	morrison	PROPN
ijtc-1733	80	40	and	and	CCONJ
ijtc-1733	80	41	white	white	ADJ
ijtc-1733	80	42	(	(	PUNCT
ijtc-1733	80	43	2017	2017	NUM
ijtc-1733	80	44	)	)	PUNCT
ijtc-1733	80	45	conducted	conduct	VERB
ijtc-1733	80	46	a	a	DET
ijtc-1733	80	47	comparable	comparable	ADJ
ijtc-1733	80	48	analysis	analysis	NOUN
ijtc-1733	80	49	in	in	ADP
ijtc-1733	80	50	the	the	DET
ijtc-1733	80	51	european	european	PROPN
ijtc-1733	80	52	union	union	PROPN
ijtc-1733	80	53	,	,	PUNCT
ijtc-1733	80	54	examining	examine	VERB
ijtc-1733	80	55	the	the	DET
ijtc-1733	80	56	affiliation	affiliation	NOUN
ijtc-1733	80	57	between	between	ADP
ijtc-1733	80	58	macroeconomic	macroeconomic	ADJ
ijtc-1733	80	59	variables	variable	NOUN
ijtc-1733	80	60	and	and	CCONJ
ijtc-1733	80	61	bank	bank	NOUN
ijtc-1733	80	62	non	non	ADJ
ijtc-1733	80	63	-	-	ADJ
ijtc-1733	80	64	performing	performing	ADJ
ijtc-1733	80	65	loans	loan	NOUN
ijtc-1733	80	66	(	(	PUNCT
ijtc-1733	80	67	npls	npls	NOUN
ijtc-1733	80	68	)	)	PUNCT
ijtc-1733	80	69	between	between	ADP
ijtc-1733	80	70	2004	2004	NUM
ijtc-1733	80	71	and	and	CCONJ
ijtc-1733	80	72	2015	2015	NUM
ijtc-1733	80	73	.	.	PUNCT
ijtc-1733	81	1	their	their	PRON
ijtc-1733	81	2	study	study	NOUN
ijtc-1733	81	3	employed	employ	VERB
ijtc-1733	81	4	dynamic	dynamic	ADJ
ijtc-1733	81	5	panel	panel	NOUN
ijtc-1733	81	6	data	data	NOUN
ijtc-1733	81	7	models	model	NOUN
ijtc-1733	81	8	and	and	CCONJ
ijtc-1733	81	9	considered	consider	VERB
ijtc-1733	81	10	the	the	DET
ijtc-1733	81	11	unemployment	unemployment	NOUN
ijtc-1733	81	12	rates	rate	NOUN
ijtc-1733	81	13	,	,	PUNCT
ijtc-1733	81	14	real	real	ADJ
ijtc-1733	81	15	gdp	gdp	NOUN
ijtc-1733	81	16	growth	growth	NOUN
ijtc-1733	81	17	,	,	PUNCT
ijtc-1733	81	18	and	and	CCONJ
ijtc-1733	81	19	housing	housing	NOUN
ijtc-1733	81	20	market	market	NOUN
ijtc-1733	81	21	conditions	condition	NOUN
ijtc-1733	81	22	.	.	PUNCT
ijtc-1733	82	1	the	the	DET
ijtc-1733	82	2	findings	finding	NOUN
ijtc-1733	82	3	indicate	indicate	VERB
ijtc-1733	82	4	that	that	SCONJ
ijtc-1733	82	5	an	an	DET
ijtc-1733	82	6	increase	increase	NOUN
ijtc-1733	82	7	in	in	ADP
ijtc-1733	82	8	unemployment	unemployment	NOUN
ijtc-1733	82	9	and	and	CCONJ
ijtc-1733	82	10	a	a	DET
ijtc-1733	82	11	decline	decline	NOUN
ijtc-1733	82	12	in	in	ADP
ijtc-1733	82	13	housing	housing	NOUN
ijtc-1733	82	14	price	price	NOUN
ijtc-1733	82	15	is	be	AUX
ijtc-1733	82	16	strongly	strongly	ADV
ijtc-1733	82	17	related	relate	VERB
ijtc-1733	82	18	to	to	ADP
ijtc-1733	82	19	higher	high	ADJ
ijtc-1733	82	20	npls	npls	NOUN
ijtc-1733	82	21	.	.	PUNCT
ijtc-1733	83	1	this	this	DET
ijtc-1733	83	2	finding	finding	NOUN
ijtc-1733	83	3	highlights	highlight	VERB
ijtc-1733	83	4	the	the	DET
ijtc-1733	83	5	impact	impact	NOUN
ijtc-1733	83	6	of	of	ADP
ijtc-1733	83	7	economic	economic	ADJ
ijtc-1733	83	8	downturns	downturn	NOUN
ijtc-1733	83	9	on	on	ADP
ijtc-1733	83	10	credit	credit	NOUN
ijtc-1733	83	11	risk	risk	NOUN
ijtc-1733	83	12	and	and	CCONJ
ijtc-1733	83	13	emphasizes	emphasize	VERB
ijtc-1733	83	14	the	the	DET
ijtc-1733	83	15	need	need	NOUN
ijtc-1733	83	16	for	for	ADP
ijtc-1733	83	17	proactive	proactive	ADJ
ijtc-1733	83	18	regulatory	regulatory	ADJ
ijtc-1733	83	19	interventions	intervention	NOUN
ijtc-1733	83	20	(	(	PUNCT
ijtc-1733	83	21	morrison	morrison	PROPN
ijtc-1733	83	22	&	&	CCONJ
ijtc-1733	83	23	white	white	PROPN
ijtc-1733	83	24	,	,	PUNCT
ijtc-1733	83	25	2017	2017	NUM
ijtc-1733	83	26	)	)	PUNCT
ijtc-1733	83	27	.	.	PUNCT
ijtc-1733	84	1	whilst	whilst	SCONJ
ijtc-1733	84	2	this	this	DET
ijtc-1733	84	3	study	study	NOUN
ijtc-1733	84	4	is	be	AUX
ijtc-1733	84	5	commendable	commendable	ADJ
ijtc-1733	84	6	,	,	PUNCT
ijtc-1733	84	7	there	there	PRON
ijtc-1733	84	8	is	be	VERB
ijtc-1733	84	9	the	the	DET
ijtc-1733	84	10	need	need	NOUN
ijtc-1733	84	11	to	to	PART
ijtc-1733	84	12	factor	factor	VERB
ijtc-1733	84	13	in	in	ADP
ijtc-1733	84	14	the	the	DET
ijtc-1733	84	15	size	size	NOUN
ijtc-1733	84	16	of	of	ADP
ijtc-1733	84	17	a	a	DET
ijtc-1733	84	18	bank	bank	NOUN
ijtc-1733	84	19	which	which	PRON
ijtc-1733	84	20	is	be	AUX
ijtc-1733	84	21	a	a	DET
ijtc-1733	84	22	crucial	crucial	ADJ
ijtc-1733	84	23	component	component	NOUN
ijtc-1733	84	24	of	of	ADP
ijtc-1733	84	25	bank	bank	NOUN
ijtc-1733	84	26	specific	specific	ADJ
ijtc-1733	84	27	determinants	determinant	NOUN
ijtc-1733	84	28	of	of	ADP
ijtc-1733	84	29	npls	npls	NOUN
ijtc-1733	84	30	,	,	PUNCT
ijtc-1733	84	31	and	and	CCONJ
ijtc-1733	84	32	the	the	DET
ijtc-1733	84	33	current	current	ADJ
ijtc-1733	84	34	study	study	NOUN
ijtc-1733	84	35	fills	fill	VERB
ijtc-1733	84	36	that	that	DET
ijtc-1733	84	37	gap	gap	NOUN
ijtc-1733	84	38	.	.	PUNCT
ijtc-1733	85	1	akinlo	akinlo	PROPN
ijtc-1733	85	2	and	and	CCONJ
ijtc-1733	85	3	emmanuel	emmanuel	PROPN
ijtc-1733	85	4	(	(	PUNCT
ijtc-1733	85	5	2020	2020	NUM
ijtc-1733	85	6	)	)	PUNCT
ijtc-1733	85	7	focus	focus	NOUN
ijtc-1733	85	8	on	on	ADP
ijtc-1733	85	9	nigeria	nigeria	PROPN
ijtc-1733	85	10	,	,	PUNCT
ijtc-1733	85	11	using	use	VERB
ijtc-1733	85	12	quarterly	quarterly	ADJ
ijtc-1733	85	13	data	datum	NOUN
ijtc-1733	85	14	from	from	ADP
ijtc-1733	85	15	2000	2000	NUM
ijtc-1733	85	16	to	to	ADP
ijtc-1733	85	17	2018	2018	NUM
ijtc-1733	85	18	to	to	PART
ijtc-1733	85	19	investigate	investigate	VERB
ijtc-1733	85	20	the	the	DET
ijtc-1733	85	21	effects	effect	NOUN
ijtc-1733	85	22	of	of	ADP
ijtc-1733	85	23	macroeconomic	macroeconomic	ADJ
ijtc-1733	85	24	factors	factor	NOUN
ijtc-1733	85	25	on	on	ADP
ijtc-1733	85	26	npls	npls	NOUN
ijtc-1733	85	27	.	.	PUNCT
ijtc-1733	86	1	their	their	PRON
ijtc-1733	86	2	study	study	NOUN
ijtc-1733	86	3	adopted	adopt	VERB
ijtc-1733	86	4	autoregressive	autoregressive	ADJ
ijtc-1733	86	5	distributed	distribute	VERB
ijtc-1733	86	6	lag	lag	NOUN
ijtc-1733	86	7	(	(	PUNCT
ijtc-1733	86	8	ardl	ardl	NOUN
ijtc-1733	86	9	)	)	PUNCT
ijtc-1733	86	10	bounds	bound	VERB
ijtc-1733	86	11	testing	test	VERB
ijtc-1733	86	12	tactic	tactic	NOUN
ijtc-1733	86	13	and	and	CCONJ
ijtc-1733	86	14	considered	consider	VERB
ijtc-1733	86	15	exchange	exchange	NOUN
ijtc-1733	86	16	rates	rate	NOUN
ijtc-1733	86	17	,	,	PUNCT
ijtc-1733	86	18	inflation	inflation	NOUN
ijtc-1733	86	19	,	,	PUNCT
ijtc-1733	86	20	and	and	CCONJ
ijtc-1733	86	21	interest	interest	NOUN
ijtc-1733	86	22	rates	rate	NOUN
ijtc-1733	86	23	.	.	PUNCT
ijtc-1733	87	1	the	the	DET
ijtc-1733	87	2	researchers	researcher	NOUN
ijtc-1733	87	3	discovered	discover	VERB
ijtc-1733	87	4	that	that	SCONJ
ijtc-1733	87	5	exchange	exchange	NOUN
ijtc-1733	87	6	rate	rate	NOUN
ijtc-1733	87	7	volatility	volatility	NOUN
ijtc-1733	87	8	and	and	CCONJ
ijtc-1733	87	9	inflation	inflation	NOUN
ijtc-1733	87	10	significantly	significantly	ADV
ijtc-1733	87	11	predicted	predict	VERB
ijtc-1733	87	12	npl	npl	NOUN
ijtc-1733	87	13	levels	level	NOUN
ijtc-1733	87	14	,	,	PUNCT
ijtc-1733	87	15	suggesting	suggest	VERB
ijtc-1733	87	16	that	that	SCONJ
ijtc-1733	87	17	economic	economic	ADJ
ijtc-1733	87	18	instability	instability	NOUN
ijtc-1733	87	19	directly	directly	ADV
ijtc-1733	87	20	impacts	impact	VERB
ijtc-1733	87	21	loan	loan	NOUN
ijtc-1733	87	22	performance	performance	NOUN
ijtc-1733	87	23	(	(	PUNCT
ijtc-1733	87	24	akinlo	akinlo	PROPN
ijtc-1733	87	25	&	&	CCONJ
ijtc-1733	87	26	emmanuel	emmanuel	PROPN
ijtc-1733	87	27	,	,	PUNCT
ijtc-1733	87	28	2020	2020	NUM
ijtc-1733	87	29	)	)	PUNCT
ijtc-1733	87	30	.	.	PUNCT
ijtc-1733	88	1	the	the	DET
ijtc-1733	88	2	nigerian	nigerian	ADJ
ijtc-1733	88	3	economy	economy	NOUN
ijtc-1733	88	4	defers	defer	VERB
ijtc-1733	88	5	from	from	ADP
ijtc-1733	88	6	ghana	ghana	PROPN
ijtc-1733	88	7	and	and	CCONJ
ijtc-1733	88	8	the	the	DET
ijtc-1733	88	9	adoption	adoption	NOUN
ijtc-1733	88	10	of	of	ADP
ijtc-1733	88	11	ols	ols	PROPN
ijtc-1733	88	12	gives	give	VERB
ijtc-1733	88	13	different	different	ADJ
ijtc-1733	88	14	dimension	dimension	NOUN
ijtc-1733	88	15	to	to	ADP
ijtc-1733	88	16	the	the	DET
ijtc-1733	88	17	study	study	NOUN
ijtc-1733	88	18	in	in	ADP
ijtc-1733	88	19	the	the	DET
ijtc-1733	88	20	local	local	ADJ
ijtc-1733	88	21	economy	economy	NOUN
ijtc-1733	88	22	compared	compare	VERB
ijtc-1733	88	23	to	to	ADP
ijtc-1733	88	24	the	the	DET
ijtc-1733	88	25	ardl	ardl	NOUN
ijtc-1733	88	26	adopted	adopt	VERB
ijtc-1733	88	27	by	by	ADP
ijtc-1733	88	28	the	the	DET
ijtc-1733	88	29	researcher	researcher	NOUN
ijtc-1733	88	30	.	.	PUNCT
ijtc-1733	89	1	furthermore	furthermore	ADV
ijtc-1733	89	2	,	,	PUNCT
ijtc-1733	89	3	kumar	kumar	PROPN
ijtc-1733	89	4	and	and	CCONJ
ijtc-1733	89	5	rajan	rajan	PROPN
ijtc-1733	89	6	(	(	PUNCT
ijtc-1733	89	7	2016	2016	NUM
ijtc-1733	89	8	)	)	PUNCT
ijtc-1733	89	9	studied	study	VERB
ijtc-1733	89	10	the	the	DET
ijtc-1733	89	11	causes	cause	NOUN
ijtc-1733	89	12	of	of	ADP
ijtc-1733	89	13	bank	bank	NOUN
ijtc-1733	89	14	non	non	ADJ
ijtc-1733	89	15	-	-	ADJ
ijtc-1733	89	16	performing	performing	ADJ
ijtc-1733	89	17	loans	loan	NOUN
ijtc-1733	89	18	(	(	PUNCT
ijtc-1733	89	19	npls	npls	NOUN
ijtc-1733	89	20	)	)	PUNCT
ijtc-1733	89	21	in	in	ADP
ijtc-1733	89	22	indian	indian	ADJ
ijtc-1733	89	23	firms	firm	NOUN
ijtc-1733	89	24	using	use	VERB
ijtc-1733	89	25	cross	cross	ADJ
ijtc-1733	89	26	-	-	ADJ
ijtc-1733	89	27	sectional	sectional	ADJ
ijtc-1733	89	28	data	datum	NOUN
ijtc-1733	89	29	from	from	ADP
ijtc-1733	89	30	2005	2005	NUM
ijtc-1733	89	31	to	to	ADP
ijtc-1733	89	32	2014	2014	NUM
ijtc-1733	89	33	.	.	PUNCT
ijtc-1733	90	1	their	their	PRON
ijtc-1733	90	2	research	research	NOUN
ijtc-1733	90	3	focuses	focus	VERB
ijtc-1733	90	4	on	on	ADP
ijtc-1733	90	5	determinants	determinant	NOUN
ijtc-1733	90	6	such	such	ADJ
ijtc-1733	90	7	as	as	ADP
ijtc-1733	90	8	capital	capital	NOUN
ijtc-1733	90	9	adequacy	adequacy	NOUN
ijtc-1733	90	10	,	,	PUNCT
ijtc-1733	90	11	size	size	NOUN
ijtc-1733	90	12	of	of	ADP
ijtc-1733	90	13	banks	bank	NOUN
ijtc-1733	90	14	,	,	PUNCT
ijtc-1733	90	15	and	and	CCONJ
ijtc-1733	90	16	management	management	NOUN
ijtc-1733	90	17	quality	quality	NOUN
ijtc-1733	90	18	.	.	PUNCT
ijtc-1733	91	1	through	through	ADP
ijtc-1733	91	2	a	a	DET
ijtc-1733	91	3	regression	regression	NOUN
ijtc-1733	91	4	analysis	analysis	NOUN
ijtc-1733	91	5	,	,	PUNCT
ijtc-1733	91	6	they	they	PRON
ijtc-1733	91	7	found	find	VERB
ijtc-1733	91	8	that	that	SCONJ
ijtc-1733	91	9	lower	low	ADJ
ijtc-1733	91	10	capital	capital	NOUN
ijtc-1733	91	11	adequacy	adequacy	NOUN
ijtc-1733	91	12	ratios	ratio	NOUN
ijtc-1733	91	13	and	and	CCONJ
ijtc-1733	91	14	poor	poor	ADJ
ijtc-1733	91	15	management	management	NOUN
ijtc-1733	91	16	quality	quality	NOUN
ijtc-1733	91	17	were	be	AUX
ijtc-1733	91	18	strongly	strongly	ADV
ijtc-1733	91	19	correlated	correlate	VERB
ijtc-1733	91	20	with	with	ADP
ijtc-1733	91	21	higher	high	ADJ
ijtc-1733	91	22	npl	npl	PROPN
ijtc-1733	91	23	levels	level	NOUN
ijtc-1733	91	24	.	.	PUNCT
ijtc-1733	92	1	this	this	DET
ijtc-1733	92	2	study	study	NOUN
ijtc-1733	92	3	emphasizes	emphasize	VERB
ijtc-1733	92	4	the	the	DET
ijtc-1733	92	5	importance	importance	NOUN
ijtc-1733	92	6	of	of	ADP
ijtc-1733	92	7	effective	effective	ADJ
ijtc-1733	92	8	internal	internal	ADJ
ijtc-1733	92	9	controls	control	NOUN
ijtc-1733	92	10	and	and	CCONJ
ijtc-1733	92	11	sufficient	sufficient	ADJ
ijtc-1733	92	12	capital	capital	NOUN
ijtc-1733	92	13	to	to	PART
ijtc-1733	92	14	mitigate	mitigate	VERB
ijtc-1733	92	15	credit	credit	NOUN
ijtc-1733	92	16	risk	risk	NOUN
ijtc-1733	92	17	(	(	PUNCT
ijtc-1733	92	18	kumar	kumar	PROPN
ijtc-1733	92	19	and	and	CCONJ
ijtc-1733	92	20	rajan	rajan	PROPN
ijtc-1733	92	21	2016	2016	NUM
ijtc-1733	92	22	)	)	PUNCT
ijtc-1733	92	23	.	.	PUNCT
ijtc-1733	93	1	nnanna	nnanna	NOUN
ijtc-1733	93	2	and	and	CCONJ
ijtc-1733	93	3	ojo	ojo	NOUN
ijtc-1733	93	4	(	(	PUNCT
ijtc-1733	93	5	2018	2018	NUM
ijtc-1733	93	6	)	)	PUNCT
ijtc-1733	93	7	examined	examine	VERB
ijtc-1733	93	8	bank	bank	NOUN
ijtc-1733	93	9	-	-	PUNCT
ijtc-1733	93	10	specific	specific	ADJ
ijtc-1733	93	11	factors	factor	NOUN
ijtc-1733	93	12	influencing	influence	VERB
ijtc-1733	93	13	npls	npls	NOUN
ijtc-1733	93	14	in	in	ADP
ijtc-1733	93	15	nigerian	nigerian	ADJ
ijtc-1733	93	16	financial	financial	ADJ
ijtc-1733	93	17	institutions	institution	NOUN
ijtc-1733	93	18	,	,	PUNCT
ijtc-1733	93	19	using	use	VERB
ijtc-1733	93	20	annual	annual	ADJ
ijtc-1733	93	21	data	datum	NOUN
ijtc-1733	93	22	from	from	ADP
ijtc-1733	93	23	2001	2001	NUM
ijtc-1733	93	24	to	to	ADP
ijtc-1733	93	25	2016	2016	NUM
ijtc-1733	93	26	.	.	PUNCT
ijtc-1733	94	1	the	the	DET
ijtc-1733	94	2	key	key	ADJ
ijtc-1733	94	3	variables	variable	NOUN
ijtc-1733	94	4	in	in	ADP
ijtc-1733	94	5	their	their	PRON
ijtc-1733	94	6	analysis	analysis	NOUN
ijtc-1733	94	7	were	be	AUX
ijtc-1733	94	8	the	the	DET
ijtc-1733	94	9	capital	capital	NOUN
ijtc-1733	94	10	adequacy	adequacy	NOUN
ijtc-1733	94	11	,	,	PUNCT
ijtc-1733	94	12	advance	advance	NOUN
ijtc-1733	94	13	-	-	PUNCT
ijtc-1733	94	14	to	to	ADP
ijtc-1733	94	15	-	-	PUNCT
ijtc-1733	94	16	deposit	deposit	NOUN
ijtc-1733	94	17	ratio	ratio	NOUN
ijtc-1733	94	18	,	,	PUNCT
ijtc-1733	94	19	and	and	CCONJ
ijtc-1733	94	20	asset	asset	NOUN
ijtc-1733	94	21	quality	quality	NOUN
ijtc-1733	94	22	.	.	PUNCT
ijtc-1733	95	1	the	the	DET
ijtc-1733	95	2	panel	panel	NOUN
ijtc-1733	95	3	regression	regression	NOUN
ijtc-1733	95	4	models	model	NOUN
ijtc-1733	95	5	revealed	reveal	VERB
ijtc-1733	95	6	that	that	SCONJ
ijtc-1733	95	7	higher	high	ADJ
ijtc-1733	95	8	loanto	loanto	NOUN
ijtc-1733	95	9	-	-	PUNCT
ijtc-1733	95	10	deposit	deposit	NOUN
ijtc-1733	95	11	ratios	ratio	NOUN
ijtc-1733	95	12	and	and	CCONJ
ijtc-1733	95	13	deteriorating	deteriorate	VERB
ijtc-1733	95	14	asset	asset	NOUN
ijtc-1733	95	15	quality	quality	NOUN
ijtc-1733	95	16	are	be	AUX
ijtc-1733	95	17	linked	link	VERB
ijtc-1733	95	18	to	to	ADP
ijtc-1733	95	19	an	an	DET
ijtc-1733	95	20	increase	increase	NOUN
ijtc-1733	95	21	in	in	ADP
ijtc-1733	95	22	npls	npls	NOUN
ijtc-1733	95	23	.	.	PUNCT
ijtc-1733	96	1	their	their	PRON
ijtc-1733	96	2	findings	finding	NOUN
ijtc-1733	96	3	suggest	suggest	VERB
ijtc-1733	96	4	the	the	DET
ijtc-1733	96	5	need	need	NOUN
ijtc-1733	96	6	for	for	ADP
ijtc-1733	96	7	stringent	stringent	ADJ
ijtc-1733	96	8	loan	loan	NOUN
ijtc-1733	96	9	underwriting	underwriting	NOUN
ijtc-1733	96	10	standards	standard	NOUN
ijtc-1733	96	11	and	and	CCONJ
ijtc-1733	96	12	improved	improve	VERB
ijtc-1733	96	13	asset	asset	NOUN
ijtc-1733	96	14	managing	manage	VERB
ijtc-1733	96	15	practices	practice	NOUN
ijtc-1733	96	16	(	(	PUNCT
ijtc-1733	96	17	nnanna	nnanna	NOUN
ijtc-1733	96	18	and	and	CCONJ
ijtc-1733	96	19	ojo	ojo	NOUN
ijtc-1733	96	20	,	,	PUNCT
ijtc-1733	96	21	2018	2018	NUM
ijtc-1733	96	22	)	)	PUNCT
ijtc-1733	96	23	.	.	PUNCT
ijtc-1733	97	1	though	though	SCONJ
ijtc-1733	97	2	commendable	commendable	ADJ
ijtc-1733	97	3	,	,	PUNCT
ijtc-1733	97	4	the	the	DET
ijtc-1733	97	5	crucial	crucial	ADJ
ijtc-1733	97	6	macroeconomic	macroeconomic	ADJ
ijtc-1733	97	7	factors	factor	NOUN
ijtc-1733	97	8	which	which	PRON
ijtc-1733	97	9	influence	influence	VERB
ijtc-1733	97	10	npls	npls	NOUN
ijtc-1733	97	11	especially	especially	ADV
ijtc-1733	97	12	in	in	ADP
ijtc-1733	97	13	low	low	ADJ
ijtc-1733	97	14	-	-	PUNCT
ijtc-1733	97	15	income	income	NOUN
ijtc-1733	97	16	countries	country	NOUN
ijtc-1733	97	17	was	be	AUX
ijtc-1733	97	18	missing	miss	VERB
ijtc-1733	97	19	from	from	ADP
ijtc-1733	97	20	the	the	DET
ijtc-1733	97	21	variables	variable	NOUN
ijtc-1733	97	22	,	,	PUNCT
ijtc-1733	97	23	and	and	CCONJ
ijtc-1733	97	24	this	this	DET
ijtc-1733	97	25	study	study	NOUN
ijtc-1733	97	26	fills	fill	VERB
ijtc-1733	97	27	in	in	ADP
ijtc-1733	97	28	the	the	DET
ijtc-1733	97	29	gap	gap	NOUN
ijtc-1733	97	30	by	by	ADP
ijtc-1733	97	31	including	include	VERB
ijtc-1733	97	32	key	key	ADJ
ijtc-1733	97	33	macroeconomic	macroeconomic	ADJ
ijtc-1733	97	34	factors	factor	NOUN
ijtc-1733	97	35	such	such	ADJ
ijtc-1733	97	36	as	as	ADP
ijtc-1733	97	37	gdp	gdp	NOUN
ijtc-1733	97	38	and	and	CCONJ
ijtc-1733	97	39	unemployment	unemployment	NOUN
ijtc-1733	97	40	in	in	ADP
ijtc-1733	97	41	the	the	DET
ijtc-1733	97	42	analysis	analysis	NOUN
ijtc-1733	97	43	.	.	PUNCT
ijtc-1733	98	1	in	in	ADP
ijtc-1733	98	2	ghana	ghana	PROPN
ijtc-1733	98	3	,	,	PUNCT
ijtc-1733	98	4	mensah	mensah	PROPN
ijtc-1733	98	5	,	,	PUNCT
ijtc-1733	98	6	and	and	CCONJ
ijtc-1733	98	7	danso	danso	PROPN
ijtc-1733	98	8	(	(	PUNCT
ijtc-1733	98	9	2021	2021	NUM
ijtc-1733	98	10	)	)	PUNCT
ijtc-1733	98	11	undertook	undertake	VERB
ijtc-1733	98	12	an	an	DET
ijtc-1733	98	13	investigation	investigation	NOUN
ijtc-1733	98	14	on	on	ADP
ijtc-1733	98	15	the	the	DET
ijtc-1733	98	16	causes	cause	NOUN
ijtc-1733	98	17	of	of	ADP
ijtc-1733	98	18	non	non	ADJ
ijtc-1733	98	19	-	-	ADJ
ijtc-1733	98	20	performing	performing	ADJ
ijtc-1733	98	21	loans	loan	NOUN
ijtc-1733	98	22	(	(	PUNCT
ijtc-1733	98	23	npls	npls	NOUN
ijtc-1733	98	24	)	)	PUNCT
ijtc-1733	98	25	using	use	VERB
ijtc-1733	98	26	a	a	DET
ijtc-1733	98	27	combination	combination	NOUN
ijtc-1733	98	28	of	of	ADP
ijtc-1733	98	29	time	time	NOUN
ijtc-1733	98	30	-	-	PUNCT
ijtc-1733	98	31	series	series	NOUN
ijtc-1733	98	32	and	and	CCONJ
ijtc-1733	98	33	cross	cross	ADJ
ijtc-1733	98	34	-	-	ADJ
ijtc-1733	98	35	sectional	sectional	ADJ
ijtc-1733	98	36	data	datum	NOUN
ijtc-1733	98	37	from	from	ADP
ijtc-1733	98	38	2006	2006	NUM
ijtc-1733	98	39	to	to	ADP
ijtc-1733	98	40	2020	2020	NUM
ijtc-1733	98	41	.	.	PUNCT
ijtc-1733	99	1	they	they	PRON
ijtc-1733	99	2	examine	examine	VERB
ijtc-1733	99	3	factors	factor	NOUN
ijtc-1733	99	4	such	such	ADJ
ijtc-1733	99	5	as	as	ADP
ijtc-1733	99	6	the	the	DET
ijtc-1733	99	7	size	size	NOUN
ijtc-1733	99	8	of	of	ADP
ijtc-1733	99	9	the	the	DET
ijtc-1733	99	10	bank	bank	NOUN
ijtc-1733	99	11	,	,	PUNCT
ijtc-1733	99	12	profitability	profitability	NOUN
ijtc-1733	99	13	,	,	PUNCT
ijtc-1733	99	14	and	and	CCONJ
ijtc-1733	99	15	liquidity	liquidity	NOUN
ijtc-1733	99	16	by	by	ADP
ijtc-1733	99	17	employing	employ	VERB
ijtc-1733	99	18	a	a	DET
ijtc-1733	99	19	generalized	generalized	ADJ
ijtc-1733	99	20	least	least	ADJ
ijtc-1733	99	21	squares	square	NOUN
ijtc-1733	99	22	(	(	PUNCT
ijtc-1733	99	23	gls	gls	NOUN
ijtc-1733	99	24	)	)	PUNCT
ijtc-1733	99	25	approach	approach	NOUN
ijtc-1733	99	26	.	.	PUNCT
ijtc-1733	100	1	the	the	DET
ijtc-1733	100	2	study	study	NOUN
ijtc-1733	100	3	found	find	VERB
ijtc-1733	100	4	that	that	SCONJ
ijtc-1733	100	5	banks	bank	NOUN
ijtc-1733	100	6	with	with	ADP
ijtc-1733	100	7	lower	low	ADJ
ijtc-1733	100	8	profitability	profitability	NOUN
ijtc-1733	100	9	and	and	CCONJ
ijtc-1733	100	10	poor	poor	ADJ
ijtc-1733	100	11	liquidity	liquidity	NOUN
ijtc-1733	100	12	management	management	NOUN
ijtc-1733	100	13	practices	practice	NOUN
ijtc-1733	100	14	experience	experience	VERB
ijtc-1733	100	15	higher	high	ADJ
ijtc-1733	100	16	npl	npl	PROPN
ijtc-1733	100	17	levels	level	NOUN
ijtc-1733	100	18	.	.	PUNCT
ijtc-1733	101	1	this	this	DET
ijtc-1733	101	2	study	study	NOUN
ijtc-1733	101	3	highlights	highlight	VERB
ijtc-1733	101	4	the	the	DET
ijtc-1733	101	5	need	need	NOUN
ijtc-1733	101	6	for	for	ADP
ijtc-1733	101	7	better	well	ADJ
ijtc-1733	101	8	financial	financial	ADJ
ijtc-1733	101	9	performance	performance	NOUN
ijtc-1733	101	10	monitoring	monitoring	NOUN
ijtc-1733	101	11	and	and	CCONJ
ijtc-1733	101	12	liquidity	liquidity	NOUN
ijtc-1733	101	13	management	management	NOUN
ijtc-1733	101	14	to	to	PART
ijtc-1733	101	15	control	control	VERB
ijtc-1733	101	16	npl	npl	PROPN
ijtc-1733	101	17	risks	risk	NOUN
ijtc-1733	101	18	(	(	PUNCT
ijtc-1733	101	19	mensah	mensah	PROPN
ijtc-1733	101	20	&	&	CCONJ
ijtc-1733	101	21	danso	danso	PROPN
ijtc-1733	101	22	,	,	PUNCT
ijtc-1733	101	23	2021	2021	NUM
ijtc-1733	101	24	)	)	PUNCT
ijtc-1733	101	25	.	.	PUNCT
ijtc-1733	102	1	the	the	DET
ijtc-1733	102	2	reviewed	review	VERB
ijtc-1733	102	3	studies	study	NOUN
ijtc-1733	102	4	collectively	collectively	ADV
ijtc-1733	102	5	demonstrated	demonstrate	VERB
ijtc-1733	102	6	that	that	SCONJ
ijtc-1733	102	7	both	both	DET
ijtc-1733	102	8	bank	bank	NOUN
ijtc-1733	102	9	-	-	PUNCT
ijtc-1733	102	10	specific	specific	ADJ
ijtc-1733	102	11	and	and	CCONJ
ijtc-1733	102	12	macroeconomic	macroeconomic	ADJ
ijtc-1733	102	13	factors	factor	NOUN
ijtc-1733	102	14	significantly	significantly	ADV
ijtc-1733	102	15	affect	affect	VERB
ijtc-1733	102	16	npl	npl	PROPN
ijtc-1733	102	17	levels	level	NOUN
ijtc-1733	102	18	.	.	PUNCT
ijtc-1733	103	1	high	high	ADJ
ijtc-1733	103	2	inflation	inflation	NOUN
ijtc-1733	103	3	,	,	PUNCT
ijtc-1733	103	4	economic	economic	ADJ
ijtc-1733	103	5	downturns	downturn	NOUN
ijtc-1733	103	6	,	,	PUNCT
ijtc-1733	103	7	and	and	CCONJ
ijtc-1733	103	8	unstable	unstable	ADJ
ijtc-1733	103	9	exchange	exchange	NOUN
ijtc-1733	103	10	rates	rate	NOUN
ijtc-1733	103	11	are	be	AUX
ijtc-1733	103	12	consistently	consistently	ADV
ijtc-1733	103	13	associated	associate	VERB
ijtc-1733	103	14	with	with	ADP
ijtc-1733	103	15	increased	increase	VERB
ijtc-1733	103	16	npls	npls	NOUN
ijtc-1733	103	17	in	in	ADP
ijtc-1733	103	18	different	different	ADJ
ijtc-1733	103	19	contexts	contexts	NOUN
ijtc-1733	103	20	.	.	PUNCT
ijtc-1733	104	1	similarly	similarly	ADV
ijtc-1733	104	2	,	,	PUNCT
ijtc-1733	104	3	factors	factor	NOUN
ijtc-1733	104	4	such	such	ADJ
ijtc-1733	104	5	as	as	ADP
ijtc-1733	104	6	inadequate	inadequate	ADJ
ijtc-1733	104	7	capital	capital	NOUN
ijtc-1733	104	8	,	,	PUNCT
ijtc-1733	104	9	poor	poor	ADJ
ijtc-1733	104	10	management	management	NOUN
ijtc-1733	104	11	quality	quality	NOUN
ijtc-1733	104	12	,	,	PUNCT
ijtc-1733	104	13	and	and	CCONJ
ijtc-1733	104	14	high	high	ADJ
ijtc-1733	104	15	loan	loan	NOUN
ijtc-1733	104	16	-	-	PUNCT
ijtc-1733	104	17	to	to	ADP
ijtc-1733	104	18	-	-	PUNCT
ijtc-1733	104	19	deposit	deposit	NOUN
ijtc-1733	104	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	104	21	the	the	DET
ijtc-1733	104	22	effect	effect	NOUN
ijtc-1733	104	23	of	of	ADP
ijtc-1733	104	24	macroeconomic	macroeconomic	ADJ
ijtc-1733	104	25	and	and	CCONJ
ijtc-1733	104	26	bank	bank	NOUN
ijtc-1733	104	27	-	-	PUNCT
ijtc-1733	104	28	specific	specific	ADJ
ijtc-1733	104	29	factors	factor	NOUN
ijtc-1733	104	30	on	on	ADP
ijtc-1733	104	31	the	the	DET
ijtc-1733	104	32	level	level	NOUN
ijtc-1733	104	33	of	of	ADP
ijtc-1733	104	34	non	non	ADJ
ijtc-1733	104	35	-	-	ADJ
ijtc-1733	104	36	performing	performing	ADJ
ijtc-1733	104	37	loans	loan	NOUN
ijtc-1733	104	38	in	in	ADP
ijtc-1733	104	39	ghana	ghana	PROPN
ijtc-1733	104	40	:	:	PUNCT
ijtc-1733	104	41	panel	panel	NOUN
ijtc-1733	104	42	data	datum	NOUN
ijtc-1733	104	43	regression	regression	VERB
ijtc-1733	104	44	analysis	analysis	NOUN
ijtc-1733	104	45	okine	okine	NOUN
ijtc-1733	104	46	and	and	CCONJ
ijtc-1733	104	47	garr	garr	PROPN
ijtc-1733	104	48	928	928	NUM
ijtc-1733	104	49	|	|	ADV
ijtc-1733	104	50	ilomata	ilomata	PROPN
ijtc-1733	104	51	international	international	ADJ
ijtc-1733	104	52	journal	journal	NOUN
ijtc-1733	104	53	of	of	ADP
ijtc-1733	104	54	tax	tax	PROPN
ijtc-1733	104	55	&	&	CCONJ
ijtc-1733	104	56	accounting	accounting	PROPN
ijtc-1733	104	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	104	58	ratios	ratio	NOUN
ijtc-1733	104	59	exacerbate	exacerbate	VERB
ijtc-1733	104	60	banks	bank	NOUN
ijtc-1733	104	61	’	'	PUNCT
ijtc-1733	104	62	npl	npl	PROPN
ijtc-1733	104	63	problems	problem	NOUN
ijtc-1733	104	64	.	.	PUNCT
ijtc-1733	105	1	the	the	DET
ijtc-1733	105	2	methodologies	methodology	NOUN
ijtc-1733	105	3	used	use	VERB
ijtc-1733	105	4	in	in	ADP
ijtc-1733	105	5	these	these	DET
ijtc-1733	105	6	studies	study	NOUN
ijtc-1733	105	7	,	,	PUNCT
ijtc-1733	105	8	ranging	range	VERB
ijtc-1733	105	9	from	from	ADP
ijtc-1733	105	10	panel	panel	NOUN
ijtc-1733	105	11	data	datum	NOUN
ijtc-1733	105	12	analysis	analysis	NOUN
ijtc-1733	105	13	and	and	CCONJ
ijtc-1733	105	14	regression	regression	NOUN
ijtc-1733	105	15	models	model	NOUN
ijtc-1733	105	16	to	to	ADP
ijtc-1733	105	17	ardl	ardl	NOUN
ijtc-1733	105	18	and	and	CCONJ
ijtc-1733	105	19	gls	gls	NOUN
ijtc-1733	105	20	,	,	PUNCT
ijtc-1733	105	21	provide	provide	VERB
ijtc-1733	105	22	robust	robust	ADJ
ijtc-1733	105	23	evidence	evidence	NOUN
ijtc-1733	105	24	of	of	ADP
ijtc-1733	105	25	these	these	DET
ijtc-1733	105	26	relationships	relationship	NOUN
ijtc-1733	105	27	,	,	PUNCT
ijtc-1733	105	28	although	although	SCONJ
ijtc-1733	105	29	the	the	DET
ijtc-1733	105	30	impact	impact	NOUN
ijtc-1733	105	31	can	can	AUX
ijtc-1733	105	32	vary	vary	VERB
ijtc-1733	105	33	by	by	ADP
ijtc-1733	105	34	economic	economic	ADJ
ijtc-1733	105	35	,	,	PUNCT
ijtc-1733	105	36	institutional	institutional	ADJ
ijtc-1733	105	37	and	and	CCONJ
ijtc-1733	105	38	banking	banking	NOUN
ijtc-1733	105	39	-	-	PUNCT
ijtc-1733	105	40	sector	sector	NOUN
ijtc-1733	105	41	-	-	PUNCT
ijtc-1733	105	42	specific	specific	NOUN
ijtc-1733	105	43	.	.	PUNCT
ijtc-1733	106	1	consequently	consequently	ADV
ijtc-1733	106	2	,	,	PUNCT
ijtc-1733	106	3	the	the	DET
ijtc-1733	106	4	literature	literature	NOUN
ijtc-1733	106	5	finds	find	VERB
ijtc-1733	106	6	that	that	SCONJ
ijtc-1733	106	7	the	the	DET
ijtc-1733	106	8	effects	effect	NOUN
ijtc-1733	106	9	of	of	ADP
ijtc-1733	106	10	bank	bank	NOUN
ijtc-1733	106	11	-	-	PUNCT
ijtc-1733	106	12	specific	specific	ADJ
ijtc-1733	106	13	variables	variable	NOUN
ijtc-1733	106	14	on	on	ADP
ijtc-1733	106	15	npls	npls	NOUN
ijtc-1733	106	16	may	may	AUX
ijtc-1733	106	17	differ	differ	VERB
ijtc-1733	106	18	across	across	ADP
ijtc-1733	106	19	bank	bank	NOUN
ijtc-1733	106	20	ownership	ownership	NOUN
ijtc-1733	106	21	types	type	NOUN
ijtc-1733	106	22	,	,	PUNCT
ijtc-1733	106	23	bank	bank	NOUN
ijtc-1733	106	24	sizes	size	NOUN
ijtc-1733	106	25	,	,	PUNCT
ijtc-1733	106	26	economic	economic	ADJ
ijtc-1733	106	27	conditions	condition	NOUN
ijtc-1733	106	28	,	,	PUNCT
ijtc-1733	106	29	and	and	CCONJ
ijtc-1733	106	30	countries	country	NOUN
ijtc-1733	106	31	of	of	ADP
ijtc-1733	106	32	operation	operation	NOUN
ijtc-1733	106	33	.	.	PUNCT
ijtc-1733	107	1	for	for	ADP
ijtc-1733	107	2	instance	instance	NOUN
ijtc-1733	107	3	,	,	PUNCT
ijtc-1733	107	4	martiningtiyas	martiningtiyas	NOUN
ijtc-1733	107	5	and	and	CCONJ
ijtc-1733	107	6	nitinegeri	nitinegeri	PROPN
ijtc-1733	107	7	(	(	PUNCT
ijtc-1733	107	8	2020	2020	NUM
ijtc-1733	107	9	)	)	PUNCT
ijtc-1733	107	10	and	and	CCONJ
ijtc-1733	107	11	ozili	ozili	NOUN
ijtc-1733	107	12	(	(	PUNCT
ijtc-1733	107	13	2019	2019	NUM
ijtc-1733	107	14	)	)	PUNCT
ijtc-1733	107	15	found	find	VERB
ijtc-1733	107	16	that	that	SCONJ
ijtc-1733	107	17	the	the	DET
ijtc-1733	107	18	connection	connection	NOUN
ijtc-1733	107	19	between	between	ADP
ijtc-1733	107	20	bank	bank	NOUN
ijtc-1733	107	21	size	size	NOUN
ijtc-1733	107	22	and	and	CCONJ
ijtc-1733	107	23	npls	npls	NOUN
ijtc-1733	107	24	is	be	AUX
ijtc-1733	107	25	ambiguous	ambiguous	ADJ
ijtc-1733	107	26	,	,	PUNCT
ijtc-1733	107	27	with	with	ADP
ijtc-1733	107	28	some	some	DET
ijtc-1733	107	29	scholarships	scholarship	NOUN
ijtc-1733	107	30	concluding	conclude	VERB
ijtc-1733	107	31	that	that	SCONJ
ijtc-1733	107	32	larger	large	ADJ
ijtc-1733	107	33	banks	bank	NOUN
ijtc-1733	107	34	have	have	VERB
ijtc-1733	107	35	higher	high	ADJ
ijtc-1733	107	36	npls	npls	NOUN
ijtc-1733	107	37	because	because	SCONJ
ijtc-1733	107	38	of	of	ADP
ijtc-1733	107	39	their	their	PRON
ijtc-1733	107	40	complex	complex	ADJ
ijtc-1733	107	41	organizational	organizational	ADJ
ijtc-1733	107	42	structures	structure	NOUN
ijtc-1733	107	43	and	and	CCONJ
ijtc-1733	107	44	weak	weak	ADJ
ijtc-1733	107	45	risk	risk	NOUN
ijtc-1733	107	46	management	management	NOUN
ijtc-1733	107	47	practices	practice	NOUN
ijtc-1733	107	48	,	,	PUNCT
ijtc-1733	107	49	while	while	SCONJ
ijtc-1733	107	50	others	other	NOUN
ijtc-1733	107	51	find	find	VERB
ijtc-1733	107	52	that	that	SCONJ
ijtc-1733	107	53	larger	large	ADJ
ijtc-1733	107	54	banks	bank	NOUN
ijtc-1733	107	55	have	have	VERB
ijtc-1733	107	56	lower	low	ADJ
ijtc-1733	107	57	npls	npls	NOUN
ijtc-1733	107	58	because	because	SCONJ
ijtc-1733	107	59	of	of	ADP
ijtc-1733	107	60	their	their	PRON
ijtc-1733	107	61	more	more	ADV
ijtc-1733	107	62	diversified	diversified	ADJ
ijtc-1733	107	63	loan	loan	NOUN
ijtc-1733	107	64	portfolios	portfolio	NOUN
ijtc-1733	107	65	and	and	CCONJ
ijtc-1733	107	66	access	access	NOUN
ijtc-1733	107	67	to	to	ADP
ijtc-1733	107	68	better	well	ADJ
ijtc-1733	107	69	technology	technology	NOUN
ijtc-1733	107	70	and	and	CCONJ
ijtc-1733	107	71	credit	credit	NOUN
ijtc-1733	107	72	assessment	assessment	NOUN
ijtc-1733	107	73	skills	skill	NOUN
ijtc-1733	107	74	.	.	PUNCT
ijtc-1733	108	1	the	the	DET
ijtc-1733	108	2	conclusion	conclusion	NOUN
ijtc-1733	108	3	on	on	ADP
ijtc-1733	108	4	the	the	DET
ijtc-1733	108	5	influence	influence	NOUN
ijtc-1733	108	6	of	of	ADP
ijtc-1733	108	7	bank	bank	NOUN
ijtc-1733	108	8	size	size	NOUN
ijtc-1733	108	9	on	on	ADP
ijtc-1733	108	10	npls	npls	NOUN
ijtc-1733	108	11	remains	remain	VERB
ijtc-1733	108	12	inconclusive	inconclusive	ADJ
ijtc-1733	108	13	per	per	ADP
ijtc-1733	108	14	previous	previous	ADJ
ijtc-1733	108	15	works	work	NOUN
ijtc-1733	108	16	,	,	PUNCT
ijtc-1733	108	17	and	and	CCONJ
ijtc-1733	108	18	this	this	DET
ijtc-1733	108	19	study	study	NOUN
ijtc-1733	108	20	adds	add	VERB
ijtc-1733	108	21	to	to	ADP
ijtc-1733	108	22	the	the	DET
ijtc-1733	108	23	debate	debate	NOUN
ijtc-1733	108	24	on	on	ADP
ijtc-1733	108	25	bank	bank	NOUN
ijtc-1733	108	26	size	size	NOUN
ijtc-1733	108	27	.	.	PUNCT
ijtc-1733	109	1	furthermore	furthermore	ADV
ijtc-1733	109	2	,	,	PUNCT
ijtc-1733	109	3	it	it	PRON
ijtc-1733	109	4	is	be	AUX
ijtc-1733	109	5	critical	critical	ADJ
ijtc-1733	109	6	to	to	PART
ijtc-1733	109	7	employ	employ	VERB
ijtc-1733	109	8	a	a	DET
ijtc-1733	109	9	nuanced	nuanced	ADJ
ijtc-1733	109	10	style	style	NOUN
ijtc-1733	109	11	for	for	ADP
ijtc-1733	109	12	comprehending	comprehend	VERB
ijtc-1733	109	13	the	the	DET
ijtc-1733	109	14	determinants	determinant	NOUN
ijtc-1733	109	15	of	of	ADP
ijtc-1733	109	16	npls	npls	NOUN
ijtc-1733	109	17	.	.	PUNCT
ijtc-1733	110	1	this	this	DET
ijtc-1733	110	2	approach	approach	NOUN
ijtc-1733	110	3	should	should	AUX
ijtc-1733	110	4	consider	consider	VERB
ijtc-1733	110	5	both	both	CCONJ
ijtc-1733	110	6	the	the	DET
ijtc-1733	110	7	broader	broad	ADJ
ijtc-1733	110	8	economic	economic	ADJ
ijtc-1733	110	9	climate	climate	NOUN
ijtc-1733	110	10	and	and	CCONJ
ijtc-1733	110	11	specific	specific	ADJ
ijtc-1733	110	12	banking	banking	NOUN
ijtc-1733	110	13	practices	practice	NOUN
ijtc-1733	110	14	.	.	PUNCT
ijtc-1733	111	1	for	for	ADP
ijtc-1733	111	2	banks	bank	NOUN
ijtc-1733	111	3	in	in	ADP
ijtc-1733	111	4	ghana	ghana	PROPN
ijtc-1733	111	5	,	,	PUNCT
ijtc-1733	111	6	this	this	DET
ijtc-1733	111	7	insight	insight	NOUN
ijtc-1733	111	8	underscores	underscore	VERB
ijtc-1733	111	9	the	the	DET
ijtc-1733	111	10	necessity	necessity	NOUN
ijtc-1733	111	11	of	of	ADP
ijtc-1733	111	12	maintaining	maintain	VERB
ijtc-1733	111	13	a	a	DET
ijtc-1733	111	14	dual	dual	ADJ
ijtc-1733	111	15	focus	focus	NOUN
ijtc-1733	111	16	on	on	ADP
ijtc-1733	111	17	economic	economic	ADJ
ijtc-1733	111	18	stability	stability	NOUN
ijtc-1733	111	19	and	and	CCONJ
ijtc-1733	111	20	sound	sound	VERB
ijtc-1733	111	21	internal	internal	ADJ
ijtc-1733	111	22	banking	banking	NOUN
ijtc-1733	111	23	management	management	NOUN
ijtc-1733	111	24	practices	practice	NOUN
ijtc-1733	111	25	to	to	PART
ijtc-1733	111	26	manage	manage	VERB
ijtc-1733	111	27	npls	npls	NOUN
ijtc-1733	111	28	effectively	effectively	ADV
ijtc-1733	111	29	.	.	PUNCT
ijtc-1733	112	1	future	future	ADJ
ijtc-1733	112	2	research	research	NOUN
ijtc-1733	112	3	could	could	AUX
ijtc-1733	112	4	benefit	benefit	VERB
ijtc-1733	112	5	from	from	ADP
ijtc-1733	112	6	longitudinal	longitudinal	ADJ
ijtc-1733	112	7	studies	study	NOUN
ijtc-1733	112	8	and	and	CCONJ
ijtc-1733	112	9	more	more	ADV
ijtc-1733	112	10	detailed	detailed	ADJ
ijtc-1733	112	11	data	datum	NOUN
ijtc-1733	112	12	to	to	PART
ijtc-1733	112	13	offer	offer	VERB
ijtc-1733	112	14	a	a	DET
ijtc-1733	112	15	clearer	clear	ADJ
ijtc-1733	112	16	comprehension	comprehension	NOUN
ijtc-1733	112	17	of	of	ADP
ijtc-1733	112	18	these	these	DET
ijtc-1733	112	19	nuances	nuance	NOUN
ijtc-1733	112	20	and	and	CCONJ
ijtc-1733	112	21	to	to	PART
ijtc-1733	112	22	inform	inform	VERB
ijtc-1733	112	23	the	the	DET
ijtc-1733	112	24	development	development	NOUN
ijtc-1733	112	25	of	of	ADP
ijtc-1733	112	26	targeted	target	VERB
ijtc-1733	112	27	policy	policy	NOUN
ijtc-1733	112	28	measures	measure	NOUN
ijtc-1733	112	29	on	on	ADP
ijtc-1733	112	30	npl	npl	PROPN
ijtc-1733	112	31	.	.	PUNCT
ijtc-1733	113	1	method	method	VERB
ijtc-1733	113	2	this	this	DET
ijtc-1733	113	3	research	research	NOUN
ijtc-1733	113	4	applies	apply	VERB
ijtc-1733	113	5	panel	panel	NOUN
ijtc-1733	113	6	data	datum	NOUN
ijtc-1733	113	7	regression	regression	NOUN
ijtc-1733	113	8	technique	technique	NOUN
ijtc-1733	113	9	to	to	PART
ijtc-1733	113	10	investigate	investigate	VERB
ijtc-1733	113	11	the	the	DET
ijtc-1733	113	12	influence	influence	NOUN
ijtc-1733	113	13	of	of	ADP
ijtc-1733	113	14	bank	bank	NOUN
ijtc-1733	113	15	-	-	PUNCT
ijtc-1733	113	16	specific	specific	ADJ
ijtc-1733	113	17	factors	factor	NOUN
ijtc-1733	113	18	and	and	CCONJ
ijtc-1733	113	19	key	key	ADJ
ijtc-1733	113	20	macroeconomic	macroeconomic	ADJ
ijtc-1733	113	21	variables	variable	NOUN
ijtc-1733	113	22	on	on	ADP
ijtc-1733	113	23	the	the	DET
ijtc-1733	113	24	level	level	NOUN
ijtc-1733	113	25	of	of	ADP
ijtc-1733	113	26	non	non	ADJ
ijtc-1733	113	27	-	-	ADJ
ijtc-1733	113	28	performing	performing	ADJ
ijtc-1733	113	29	loans	loan	NOUN
ijtc-1733	113	30	in	in	ADP
ijtc-1733	113	31	the	the	DET
ijtc-1733	113	32	ghanaian	ghanaian	ADJ
ijtc-1733	113	33	banking	banking	NOUN
ijtc-1733	113	34	sector	sector	NOUN
ijtc-1733	113	35	.	.	PUNCT
ijtc-1733	114	1	the	the	DET
ijtc-1733	114	2	panel	panel	NOUN
ijtc-1733	114	3	data	datum	NOUN
ijtc-1733	114	4	span	span	VERB
ijtc-1733	114	5	the	the	DET
ijtc-1733	114	6	period	period	NOUN
ijtc-1733	114	7	2008	2008	NUM
ijtc-1733	114	8	to	to	ADP
ijtc-1733	114	9	2021	2021	NUM
ijtc-1733	114	10	and	and	CCONJ
ijtc-1733	114	11	encompass	encompass	VERB
ijtc-1733	114	12	nine	nine	NUM
ijtc-1733	114	13	(	(	PUNCT
ijtc-1733	114	14	9	9	NUM
ijtc-1733	114	15	)	)	PUNCT
ijtc-1733	114	16	universal	universal	ADJ
ijtc-1733	114	17	banks	bank	NOUN
ijtc-1733	114	18	operating	operate	VERB
ijtc-1733	114	19	in	in	ADP
ijtc-1733	114	20	ghana	ghana	PROPN
ijtc-1733	114	21	during	during	ADP
ijtc-1733	114	22	this	this	DET
ijtc-1733	114	23	period	period	NOUN
ijtc-1733	114	24	.	.	PUNCT
ijtc-1733	115	1	though	though	SCONJ
ijtc-1733	115	2	there	there	PRON
ijtc-1733	115	3	are	be	VERB
ijtc-1733	115	4	other	other	ADJ
ijtc-1733	115	5	regression	regression	NOUN
ijtc-1733	115	6	techniques	technique	NOUN
ijtc-1733	115	7	including	include	VERB
ijtc-1733	115	8	cross	cross	ADJ
ijtc-1733	115	9	-	-	ADJ
ijtc-1733	115	10	sectional	sectional	ADJ
ijtc-1733	115	11	and	and	CCONJ
ijtc-1733	115	12	time	time	NOUN
ijtc-1733	115	13	series	series	NOUN
ijtc-1733	115	14	,	,	PUNCT
ijtc-1733	115	15	the	the	DET
ijtc-1733	115	16	panel	panel	NOUN
ijtc-1733	115	17	data	datum	NOUN
ijtc-1733	115	18	approach	approach	NOUN
ijtc-1733	115	19	was	be	AUX
ijtc-1733	115	20	adopted	adopt	VERB
ijtc-1733	115	21	for	for	ADP
ijtc-1733	115	22	several	several	ADJ
ijtc-1733	115	23	reasons	reason	NOUN
ijtc-1733	115	24	.	.	PUNCT
ijtc-1733	116	1	the	the	DET
ijtc-1733	116	2	data	datum	NOUN
ijtc-1733	116	3	selected	select	VERB
ijtc-1733	116	4	were	be	AUX
ijtc-1733	116	5	panel	panel	NOUN
ijtc-1733	116	6	;	;	PUNCT
ijtc-1733	116	7	comprising	comprise	VERB
ijtc-1733	116	8	both	both	CCONJ
ijtc-1733	116	9	cross	cross	ADJ
ijtc-1733	116	10	-	-	ADJ
ijtc-1733	116	11	sectional	sectional	ADJ
ijtc-1733	116	12	and	and	CCONJ
ijtc-1733	116	13	time	time	NOUN
ijtc-1733	116	14	series	series	PROPN
ijtc-1733	116	15	data	data	PROPN
ijtc-1733	116	16	;	;	PUNCT
ijtc-1733	116	17	panel	panel	NOUN
ijtc-1733	116	18	data	datum	NOUN
ijtc-1733	116	19	allows	allow	VERB
ijtc-1733	116	20	for	for	ADP
ijtc-1733	116	21	the	the	DET
ijtc-1733	116	22	analysis	analysis	NOUN
ijtc-1733	116	23	of	of	ADP
ijtc-1733	116	24	two	two	NUM
ijtc-1733	116	25	-	-	PUNCT
ijtc-1733	116	26	dimensional	dimensional	ADJ
ijtc-1733	116	27	data	datum	NOUN
ijtc-1733	116	28	including	include	VERB
ijtc-1733	116	29	cross	cross	ADJ
ijtc-1733	116	30	-	-	ADJ
ijtc-1733	116	31	sectional	sectional	ADJ
ijtc-1733	116	32	and	and	CCONJ
ijtc-1733	116	33	time	time	NOUN
ijtc-1733	116	34	series	series	NOUN
ijtc-1733	116	35	;	;	PUNCT
ijtc-1733	116	36	it	it	PRON
ijtc-1733	116	37	controls	control	VERB
ijtc-1733	116	38	unobserved	unobserved	ADJ
ijtc-1733	116	39	heterogeneity	heterogeneity	NOUN
ijtc-1733	116	40	,	,	PUNCT
ijtc-1733	116	41	it	it	PRON
ijtc-1733	116	42	identifies	identify	VERB
ijtc-1733	116	43	trends	trend	NOUN
ijtc-1733	116	44	and	and	CCONJ
ijtc-1733	116	45	causal	causal	PROPN
ijtc-1733	116	46	association	association	NOUN
ijtc-1733	116	47	,	,	PUNCT
ijtc-1733	116	48	reduces	reduce	VERB
ijtc-1733	116	49	omitted	omit	VERB
ijtc-1733	116	50	variable	variable	ADJ
ijtc-1733	116	51	bias	bias	NOUN
ijtc-1733	116	52	,	,	PUNCT
ijtc-1733	116	53	improves	improve	VERB
ijtc-1733	116	54	accuracy	accuracy	NOUN
ijtc-1733	116	55	of	of	ADP
ijtc-1733	116	56	estimates	estimate	NOUN
ijtc-1733	116	57	,	,	PUNCT
ijtc-1733	116	58	and	and	CCONJ
ijtc-1733	116	59	offers	offer	VERB
ijtc-1733	116	60	efficiency	efficiency	NOUN
ijtc-1733	116	61	,	,	PUNCT
ijtc-1733	116	62	variability	variability	NOUN
ijtc-1733	116	63	,	,	PUNCT
ijtc-1733	116	64	and	and	CCONJ
ijtc-1733	116	65	robustness	robustness	NOUN
ijtc-1733	116	66	of	of	ADP
ijtc-1733	116	67	statistical	statistical	ADJ
ijtc-1733	116	68	modeling	modeling	NOUN
ijtc-1733	116	69	.	.	PUNCT
ijtc-1733	117	1	secondary	secondary	ADJ
ijtc-1733	117	2	data	datum	NOUN
ijtc-1733	117	3	were	be	AUX
ijtc-1733	117	4	used	use	VERB
ijtc-1733	117	5	in	in	ADP
ijtc-1733	117	6	this	this	DET
ijtc-1733	117	7	study	study	NOUN
ijtc-1733	117	8	,	,	PUNCT
ijtc-1733	117	9	and	and	CCONJ
ijtc-1733	117	10	they	they	PRON
ijtc-1733	117	11	were	be	AUX
ijtc-1733	117	12	derived	derive	VERB
ijtc-1733	117	13	from	from	ADP
ijtc-1733	117	14	openly	openly	ADV
ijtc-1733	117	15	available	available	ADJ
ijtc-1733	117	16	financial	financial	ADJ
ijtc-1733	117	17	reports	report	NOUN
ijtc-1733	117	18	of	of	ADP
ijtc-1733	117	19	nine	nine	NUM
ijtc-1733	117	20	chosen	choose	VERB
ijtc-1733	117	21	institutions	institution	NOUN
ijtc-1733	117	22	covering	cover	VERB
ijtc-1733	117	23	2008	2008	NUM
ijtc-1733	117	24	to	to	ADP
ijtc-1733	117	25	2021	2021	NUM
ijtc-1733	117	26	within	within	ADP
ijtc-1733	117	27	the	the	DET
ijtc-1733	117	28	sample	sample	NOUN
ijtc-1733	117	29	.	.	PUNCT
ijtc-1733	118	1	these	these	DET
ijtc-1733	118	2	universal	universal	ADJ
ijtc-1733	118	3	banks	bank	NOUN
ijtc-1733	118	4	were	be	AUX
ijtc-1733	118	5	selected	select	VERB
ijtc-1733	118	6	because	because	SCONJ
ijtc-1733	118	7	they	they	PRON
ijtc-1733	118	8	are	be	AUX
ijtc-1733	118	9	listed	list	VERB
ijtc-1733	118	10	on	on	ADP
ijtc-1733	118	11	the	the	DET
ijtc-1733	118	12	ghana	ghana	PROPN
ijtc-1733	118	13	stock	stock	PROPN
ijtc-1733	118	14	exchange	exchange	PROPN
ijtc-1733	118	15	,	,	PUNCT
ijtc-1733	118	16	they	they	PRON
ijtc-1733	118	17	meet	meet	VERB
ijtc-1733	118	18	eligibility	eligibility	NOUN
ijtc-1733	118	19	criteria	criterion	NOUN
ijtc-1733	118	20	,	,	PUNCT
ijtc-1733	118	21	they	they	PRON
ijtc-1733	118	22	are	be	AUX
ijtc-1733	118	23	representative	representative	ADJ
ijtc-1733	118	24	enough	enough	ADJ
ijtc-1733	118	25	universal	universal	ADJ
ijtc-1733	118	26	banks	bank	NOUN
ijtc-1733	118	27	in	in	ADP
ijtc-1733	118	28	ghana	ghana	PROPN
ijtc-1733	118	29	,	,	PUNCT
ijtc-1733	118	30	the	the	DET
ijtc-1733	118	31	result	result	NOUN
ijtc-1733	118	32	can	can	AUX
ijtc-1733	118	33	be	be	AUX
ijtc-1733	118	34	generalized	generalize	VERB
ijtc-1733	118	35	,	,	PUNCT
ijtc-1733	118	36	their	their	PRON
ijtc-1733	118	37	accounts	account	NOUN
ijtc-1733	118	38	are	be	AUX
ijtc-1733	118	39	audited	audit	VERB
ijtc-1733	118	40	and	and	CCONJ
ijtc-1733	118	41	they	they	PRON
ijtc-1733	118	42	comply	comply	VERB
ijtc-1733	118	43	strictly	strictly	ADV
ijtc-1733	118	44	with	with	ADP
ijtc-1733	118	45	the	the	DET
ijtc-1733	118	46	bank	bank	PROPN
ijtc-1733	118	47	of	of	ADP
ijtc-1733	118	48	ghana	ghana	PROPN
ijtc-1733	118	49	’s	’s	PART
ijtc-1733	118	50	requirements	requirement	NOUN
ijtc-1733	118	51	for	for	ADP
ijtc-1733	118	52	banking	banking	NOUN
ijtc-1733	118	53	.	.	PUNCT
ijtc-1733	119	1	again	again	ADV
ijtc-1733	119	2	,	,	PUNCT
ijtc-1733	119	3	their	their	PRON
ijtc-1733	119	4	financial	financial	ADJ
ijtc-1733	119	5	reports	report	NOUN
ijtc-1733	119	6	are	be	AUX
ijtc-1733	119	7	reliable	reliable	ADJ
ijtc-1733	119	8	source	source	NOUN
ijtc-1733	119	9	of	of	ADP
ijtc-1733	119	10	secondary	secondary	ADJ
ijtc-1733	119	11	data	datum	NOUN
ijtc-1733	119	12	,	,	PUNCT
ijtc-1733	119	13	as	as	SCONJ
ijtc-1733	119	14	they	they	PRON
ijtc-1733	119	15	are	be	AUX
ijtc-1733	119	16	subject	subject	ADJ
ijtc-1733	119	17	to	to	ADP
ijtc-1733	119	18	internationally	internationally	ADV
ijtc-1733	119	19	accepted	accept	VERB
ijtc-1733	119	20	accounting	accounting	NOUN
ijtc-1733	119	21	standards	standard	NOUN
ijtc-1733	119	22	and	and	CCONJ
ijtc-1733	119	23	external	external	ADJ
ijtc-1733	119	24	auditing	auditing	NOUN
ijtc-1733	119	25	to	to	PART
ijtc-1733	119	26	verify	verify	VERB
ijtc-1733	119	27	their	their	PRON
ijtc-1733	119	28	accuracy	accuracy	NOUN
ijtc-1733	119	29	and	and	CCONJ
ijtc-1733	119	30	reliability	reliability	NOUN
ijtc-1733	119	31	.	.	PUNCT
ijtc-1733	120	1	the	the	DET
ijtc-1733	120	2	period	period	NOUN
ijtc-1733	120	3	between	between	ADP
ijtc-1733	120	4	2008	2008	NUM
ijtc-1733	120	5	to	to	ADP
ijtc-1733	120	6	2021	2021	NUM
ijtc-1733	120	7	was	be	AUX
ijtc-1733	120	8	purposely	purposely	ADV
ijtc-1733	120	9	chosen	choose	VERB
ijtc-1733	120	10	because	because	SCONJ
ijtc-1733	120	11	of	of	ADP
ijtc-1733	120	12	availability	availability	NOUN
ijtc-1733	120	13	of	of	ADP
ijtc-1733	120	14	data	datum	NOUN
ijtc-1733	120	15	and	and	CCONJ
ijtc-1733	120	16	to	to	PART
ijtc-1733	120	17	make	make	VERB
ijtc-1733	120	18	the	the	DET
ijtc-1733	120	19	study	study	NOUN
ijtc-1733	120	20	more	more	ADV
ijtc-1733	120	21	current	current	ADJ
ijtc-1733	120	22	and	and	CCONJ
ijtc-1733	120	23	relevant	relevant	ADJ
ijtc-1733	120	24	to	to	ADP
ijtc-1733	120	25	the	the	DET
ijtc-1733	120	26	ongoing	ongoing	ADJ
ijtc-1733	120	27	debate	debate	NOUN
ijtc-1733	120	28	on	on	ADP
ijtc-1733	120	29	the	the	DET
ijtc-1733	120	30	determinants	determinant	NOUN
ijtc-1733	120	31	of	of	ADP
ijtc-1733	120	32	npls	npls	NOUN
ijtc-1733	120	33	.	.	PUNCT
ijtc-1733	121	1	to	to	PART
ijtc-1733	121	2	mitigate	mitigate	VERB
ijtc-1733	121	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	121	4	the	the	DET
ijtc-1733	121	5	effect	effect	NOUN
ijtc-1733	121	6	of	of	ADP
ijtc-1733	121	7	macroeconomic	macroeconomic	ADJ
ijtc-1733	121	8	and	and	CCONJ
ijtc-1733	121	9	bank	bank	NOUN
ijtc-1733	121	10	-	-	PUNCT
ijtc-1733	121	11	specific	specific	ADJ
ijtc-1733	121	12	factors	factor	NOUN
ijtc-1733	121	13	on	on	ADP
ijtc-1733	121	14	the	the	DET
ijtc-1733	121	15	level	level	NOUN
ijtc-1733	121	16	of	of	ADP
ijtc-1733	121	17	non	non	ADJ
ijtc-1733	121	18	-	-	ADJ
ijtc-1733	121	19	performing	performing	ADJ
ijtc-1733	121	20	loans	loan	NOUN
ijtc-1733	121	21	in	in	ADP
ijtc-1733	121	22	ghana	ghana	PROPN
ijtc-1733	121	23	:	:	PUNCT
ijtc-1733	121	24	panel	panel	NOUN
ijtc-1733	121	25	data	datum	NOUN
ijtc-1733	121	26	regression	regression	VERB
ijtc-1733	121	27	analysis	analysis	NOUN
ijtc-1733	121	28	okine	okine	NOUN
ijtc-1733	121	29	and	and	CCONJ
ijtc-1733	121	30	garr	garr	PROPN
ijtc-1733	121	31	929	929	NUM
ijtc-1733	121	32	|	|	ADV
ijtc-1733	121	33	ilomata	ilomata	PROPN
ijtc-1733	121	34	international	international	ADJ
ijtc-1733	121	35	journal	journal	NOUN
ijtc-1733	121	36	of	of	ADP
ijtc-1733	121	37	tax	tax	PROPN
ijtc-1733	121	38	&	&	CCONJ
ijtc-1733	121	39	accounting	accounting	PROPN
ijtc-1733	121	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1733	121	41	potential	potential	ADJ
ijtc-1733	121	42	biases	bias	NOUN
ijtc-1733	121	43	,	,	PUNCT
ijtc-1733	121	44	purposive	purposive	ADJ
ijtc-1733	121	45	sampling	sampling	NOUN
ijtc-1733	121	46	was	be	AUX
ijtc-1733	121	47	combined	combine	VERB
ijtc-1733	121	48	with	with	ADP
ijtc-1733	121	49	random	random	ADJ
ijtc-1733	121	50	sampling	sampling	NOUN
ijtc-1733	121	51	method	method	NOUN
ijtc-1733	121	52	to	to	PART
ijtc-1733	121	53	give	give	VERB
ijtc-1733	121	54	each	each	DET
ijtc-1733	121	55	firm	firm	NOUN
ijtc-1733	121	56	the	the	DET
ijtc-1733	121	57	chance	chance	NOUN
ijtc-1733	121	58	of	of	ADP
ijtc-1733	121	59	selection	selection	NOUN
ijtc-1733	121	60	,	,	PUNCT
ijtc-1733	121	61	data	datum	NOUN
ijtc-1733	121	62	quality	quality	NOUN
ijtc-1733	121	63	was	be	AUX
ijtc-1733	121	64	checked	check	VERB
ijtc-1733	121	65	,	,	PUNCT
ijtc-1733	121	66	and	and	CCONJ
ijtc-1733	121	67	sensitivity	sensitivity	NOUN
ijtc-1733	121	68	analysis	analysis	NOUN
ijtc-1733	121	69	was	be	AUX
ijtc-1733	121	70	adopted	adopt	VERB
ijtc-1733	121	71	to	to	PART
ijtc-1733	121	72	test	test	VERB
ijtc-1733	121	73	the	the	DET
ijtc-1733	121	74	robustness	robustness	NOUN
ijtc-1733	121	75	of	of	ADP
ijtc-1733	121	76	the	the	DET
ijtc-1733	121	77	data	datum	NOUN
ijtc-1733	121	78	.	.	PUNCT
ijtc-1733	122	1	the	the	DET
ijtc-1733	122	2	objective	objective	NOUN
ijtc-1733	122	3	of	of	ADP
ijtc-1733	122	4	this	this	DET
ijtc-1733	122	5	study	study	NOUN
ijtc-1733	122	6	is	be	AUX
ijtc-1733	122	7	to	to	PART
ijtc-1733	122	8	conduct	conduct	VERB
ijtc-1733	122	9	descriptive	descriptive	ADJ
ijtc-1733	122	10	statistical	statistical	ADJ
ijtc-1733	122	11	and	and	CCONJ
ijtc-1733	122	12	regression	regression	NOUN
ijtc-1733	122	13	analyses	analysis	NOUN
ijtc-1733	122	14	to	to	PART
ijtc-1733	122	15	examine	examine	VERB
ijtc-1733	122	16	the	the	DET
ijtc-1733	122	17	relationship	relationship	NOUN
ijtc-1733	122	18	and	and	CCONJ
ijtc-1733	122	19	impact	impact	NOUN
ijtc-1733	122	20	of	of	ADP
ijtc-1733	122	21	bank	bank	NOUN
ijtc-1733	122	22	-	-	PUNCT
ijtc-1733	122	23	specific	specific	ADJ
ijtc-1733	122	24	variables	variable	NOUN
ijtc-1733	122	25	,	,	PUNCT
ijtc-1733	122	26	and	and	CCONJ
ijtc-1733	122	27	macroeconomic	macroeconomic	ADJ
ijtc-1733	122	28	indicators	indicator	NOUN
ijtc-1733	122	29	including	include	VERB
ijtc-1733	122	30	the	the	DET
ijtc-1733	122	31	gdp	gdp	NOUN
ijtc-1733	122	32	growth	growth	NOUN
ijtc-1733	122	33	rate	rate	NOUN
ijtc-1733	122	34	,	,	PUNCT
ijtc-1733	122	35	levels	level	NOUN
ijtc-1733	122	36	of	of	ADP
ijtc-1733	122	37	unemployment	unemployment	NOUN
ijtc-1733	122	38	,	,	PUNCT
ijtc-1733	122	39	bank	bank	NOUN
ijtc-1733	122	40	size	size	NOUN
ijtc-1733	122	41	,	,	PUNCT
ijtc-1733	122	42	and	and	CCONJ
ijtc-1733	122	43	capital	capital	NOUN
ijtc-1733	122	44	adequacy	adequacy	NOUN
ijtc-1733	122	45	ratio	ratio	NOUN
ijtc-1733	122	46	on	on	ADP
ijtc-1733	122	47	nonperforming	nonperforme	VERB
ijtc-1733	122	48	loans	loan	NOUN
ijtc-1733	122	49	.	.	PUNCT
ijtc-1733	123	1	the	the	DET
ijtc-1733	123	2	descriptive	descriptive	ADJ
ijtc-1733	123	3	statistics	statistic	NOUN
ijtc-1733	123	4	provides	provide	VERB
ijtc-1733	123	5	a	a	DET
ijtc-1733	123	6	detailed	detailed	ADJ
ijtc-1733	123	7	summary	summary	NOUN
ijtc-1733	123	8	and	and	CCONJ
ijtc-1733	123	9	explanation	explanation	NOUN
ijtc-1733	123	10	of	of	ADP
ijtc-1733	123	11	the	the	DET
ijtc-1733	123	12	investigated	investigate	VERB
ijtc-1733	123	13	data	datum	NOUN
ijtc-1733	123	14	.	.	PUNCT
ijtc-1733	124	1	conversely	conversely	ADV
ijtc-1733	124	2	,	,	PUNCT
ijtc-1733	124	3	regression	regression	NOUN
ijtc-1733	124	4	technique	technique	NOUN
ijtc-1733	124	5	encompasses	encompass	VERB
ijtc-1733	124	6	evaluation	evaluation	NOUN
ijtc-1733	124	7	of	of	ADP
ijtc-1733	124	8	the	the	DET
ijtc-1733	124	9	linkage	linkage	NOUN
ijtc-1733	124	10	between	between	ADP
ijtc-1733	124	11	the	the	DET
ijtc-1733	124	12	predictor	predictor	NOUN
ijtc-1733	124	13	and	and	CCONJ
ijtc-1733	124	14	the	the	DET
ijtc-1733	124	15	outcome	outcome	NOUN
ijtc-1733	124	16	variables	variable	NOUN
ijtc-1733	124	17	,	,	PUNCT
ijtc-1733	124	18	which	which	PRON
ijtc-1733	124	19	can	can	AUX
ijtc-1733	124	20	be	be	AUX
ijtc-1733	124	21	illustrated	illustrate	VERB
ijtc-1733	124	22	employing	employ	VERB
ijtc-1733	124	23	a	a	DET
ijtc-1733	124	24	regression	regression	NOUN
ijtc-1733	124	25	equation	equation	NOUN
ijtc-1733	124	26	.	.	PUNCT
ijtc-1733	125	1	the	the	DET
ijtc-1733	125	2	regression	regression	NOUN
ijtc-1733	125	3	equations	equation	NOUN
ijtc-1733	125	4	below	below	ADV
ijtc-1733	125	5	were	be	AUX
ijtc-1733	125	6	constructed	construct	VERB
ijtc-1733	125	7	through	through	ADP
ijtc-1733	125	8	the	the	DET
ijtc-1733	125	9	use	use	NOUN
ijtc-1733	125	10	of	of	ADP
ijtc-1733	125	11	a	a	DET
ijtc-1733	125	12	panel	panel	NOUN
ijtc-1733	125	13	regression	regression	NOUN
ijtc-1733	125	14	model	model	NOUN
ijtc-1733	125	15	to	to	PART
ijtc-1733	125	16	demonstrate	demonstrate	VERB
ijtc-1733	125	17	the	the	DET
ijtc-1733	125	18	association	association	NOUN
ijtc-1733	125	19	between	between	ADP
ijtc-1733	125	20	bank	bank	NOUN
ijtc-1733	125	21	-	-	PUNCT
ijtc-1733	125	22	specific	specific	ADJ
ijtc-1733	125	23	factors	factor	NOUN
ijtc-1733	125	24	and	and	CCONJ
ijtc-1733	125	25	non	non	ADJ
ijtc-1733	125	26	-	-	ADJ
ijtc-1733	125	27	performing	performing	ADJ
ijtc-1733	125	28	loans	loan	NOUN
ijtc-1733	125	29	:	:	PUNCT
ijtc-1733	125	30	the	the	DET
ijtc-1733	125	31	empirical	empirical	ADJ
ijtc-1733	125	32	model	model	NOUN
ijtc-1733	125	33	is	be	AUX
ijtc-1733	125	34	as	as	SCONJ
ijtc-1733	125	35	follows	follow	VERB
ijtc-1733	125	36	:	:	PUNCT
ijtc-1733	126	1	nplit	nplit	NOUN
ijtc-1733	126	2	=	=	PUNCT
ijtc-1733	126	3	α	α	PROPN
ijtc-1733	126	4	+	+	CCONJ
ijtc-1733	126	5	β1gdpgrit	β1gdpgrit	NOUN
ijtc-1733	126	6	+	+	CCONJ
ijtc-1733	126	7	β2banksit	β2banksit	NOUN
ijtc-1733	126	8	+	+	CCONJ
ijtc-1733	126	9	β3carit	β3carit	X
ijtc-1733	126	10	+	+	NUM
ijtc-1733	126	11	β4unemprit	β4unemprit	NOUN
ijtc-1733	127	1	+	+	CCONJ
ijtc-1733	127	2	εit	εit	NOUN
ijtc-1733	127	3	(	(	PUNCT
ijtc-1733	127	4	1	1	NUM
ijtc-1733	127	5	)	)	PUNCT
ijtc-1733	127	6	where	where	SCONJ
ijtc-1733	127	7	:	:	PUNCT
ijtc-1733	127	8	npl	npl	PROPN
ijtc-1733	127	9	is	be	AUX
ijtc-1733	127	10	the	the	DET
ijtc-1733	127	11	level	level	NOUN
ijtc-1733	127	12	of	of	ADP
ijtc-1733	127	13	non	non	ADJ
ijtc-1733	127	14	-	-	ADJ
ijtc-1733	127	15	performing	performing	ADJ
ijtc-1733	127	16	loans	loan	NOUN
ijtc-1733	127	17	,	,	PUNCT
ijtc-1733	127	18	measured	measure	VERB
ijtc-1733	127	19	as	as	ADP
ijtc-1733	127	20	the	the	DET
ijtc-1733	127	21	ratio	ratio	NOUN
ijtc-1733	127	22	of	of	ADP
ijtc-1733	127	23	non	non	ADJ
ijtc-1733	127	24	-	-	ADJ
ijtc-1733	127	25	performing	performing	ADJ
ijtc-1733	127	26	loans	loan	NOUN
ijtc-1733	127	27	to	to	ADP
ijtc-1733	127	28	total	total	ADJ
ijtc-1733	127	29	loans	loan	NOUN
ijtc-1733	127	30	for	for	ADP
ijtc-1733	127	31	bank	bank	NOUN
ijtc-1733	127	32	i	i	PRON
ijtc-1733	127	33	in	in	ADP
ijtc-1733	127	34	year	year	NOUN
ijtc-1733	127	35	t.	t.	PROPN
ijtc-1733	127	36	gdpgrit	gdpgrit	PROPN
ijtc-1733	127	37	—	—	PUNCT
ijtc-1733	127	38	gdp	gdp	NOUN
ijtc-1733	127	39	growth	growth	NOUN
ijtc-1733	127	40	rate	rate	NOUN
ijtc-1733	127	41	banksit	banksit	NOUN
ijtc-1733	127	42	:	:	PUNCT
ijtc-1733	127	43	bank	bank	NOUN
ijtc-1733	127	44	size	size	NOUN
ijtc-1733	127	45	as	as	ADP
ijtc-1733	127	46	the	the	DET
ijtc-1733	127	47	natural	natural	ADJ
ijtc-1733	127	48	logarithm	logarithm	NOUN
ijtc-1733	127	49	of	of	ADP
ijtc-1733	127	50	total	total	ADJ
ijtc-1733	127	51	assets	asset	NOUN
ijtc-1733	127	52	for	for	ADP
ijtc-1733	127	53	bank	bank	NOUN
ijtc-1733	127	54	i	i	PRON
ijtc-1733	127	55	in	in	ADP
ijtc-1733	127	56	year	year	NOUN
ijtc-1733	127	57	t	t	PROPN
ijtc-1733	127	58	carit	carit	NOUN
ijtc-1733	127	59	:	:	PUNCT
ijtc-1733	127	60	capital	capital	NOUN
ijtc-1733	127	61	adequacy	adequacy	NOUN
ijtc-1733	127	62	ratio	ratio	NOUN
ijtc-1733	127	63	i	i	PRON
ijtc-1733	127	64	in	in	ADP
ijtc-1733	127	65	year	year	NOUN
ijtc-1733	127	66	t	t	PROPN
ijtc-1733	127	67	unemprit	unemprit	PROPN
ijtc-1733	127	68	:	:	PUNCT
ijtc-1733	127	69	unemployed	unemployed	ADJ
ijtc-1733	127	70	rate	rate	NOUN
ijtc-1733	127	71	.	.	PUNCT
ijtc-1733	128	1	the	the	DET
ijtc-1733	128	2	facts	fact	NOUN
ijtc-1733	128	3	for	for	ADP
ijtc-1733	128	4	this	this	DET
ijtc-1733	128	5	study	study	NOUN
ijtc-1733	128	6	were	be	AUX
ijtc-1733	128	7	obtained	obtain	VERB
ijtc-1733	128	8	from	from	ADP
ijtc-1733	128	9	the	the	DET
ijtc-1733	128	10	published	publish	VERB
ijtc-1733	128	11	annual	annual	ADJ
ijtc-1733	128	12	financial	financial	ADJ
ijtc-1733	128	13	statements	statement	NOUN
ijtc-1733	128	14	(	(	PUNCT
ijtc-1733	128	15	reports	report	NOUN
ijtc-1733	128	16	)	)	PUNCT
ijtc-1733	128	17	of	of	ADP
ijtc-1733	128	18	universal	universal	ADJ
ijtc-1733	128	19	banks	bank	NOUN
ijtc-1733	128	20	operating	operate	VERB
ijtc-1733	128	21	in	in	ADP
ijtc-1733	128	22	ghana	ghana	PROPN
ijtc-1733	128	23	during	during	ADP
ijtc-1733	128	24	the	the	DET
ijtc-1733	128	25	study	study	NOUN
ijtc-1733	128	26	period	period	NOUN
ijtc-1733	128	27	as	as	ADV
ijtc-1733	128	28	well	well	ADV
ijtc-1733	128	29	as	as	ADP
ijtc-1733	128	30	from	from	ADP
ijtc-1733	128	31	the	the	DET
ijtc-1733	128	32	ghana	ghana	PROPN
ijtc-1733	128	33	association	association	PROPN
ijtc-1733	128	34	of	of	ADP
ijtc-1733	128	35	banks	bank	NOUN
ijtc-1733	128	36	and	and	CCONJ
ijtc-1733	128	37	the	the	DET
ijtc-1733	128	38	bank	bank	NOUN
ijtc-1733	128	39	of	of	ADP
ijtc-1733	128	40	ghana	ghana	PROPN
ijtc-1733	128	41	's	's	PART
ijtc-1733	128	42	statistical	statistical	ADJ
ijtc-1733	128	43	bulletins	bulletin	NOUN
ijtc-1733	128	44	.	.	PUNCT
ijtc-1733	129	1	the	the	DET
ijtc-1733	129	2	facts	fact	NOUN
ijtc-1733	129	3	and	and	CCONJ
ijtc-1733	129	4	figures	figure	NOUN
ijtc-1733	129	5	selected	select	VERB
ijtc-1733	129	6	for	for	ADP
ijtc-1733	129	7	the	the	DET
ijtc-1733	129	8	study	study	NOUN
ijtc-1733	129	9	are	be	AUX
ijtc-1733	129	10	defined	define	VERB
ijtc-1733	129	11	and	and	CCONJ
ijtc-1733	129	12	explained	explain	VERB
ijtc-1733	129	13	below	below	ADV
ijtc-1733	129	14	.	.	PUNCT
ijtc-1733	130	1	many	many	ADJ
ijtc-1733	130	2	scholars	scholar	NOUN
ijtc-1733	130	3	have	have	AUX
ijtc-1733	130	4	defined	define	VERB
ijtc-1733	130	5	these	these	DET
ijtc-1733	130	6	variables	variable	NOUN
ijtc-1733	130	7	in	in	ADP
ijtc-1733	130	8	various	various	ADJ
ijtc-1733	130	9	ways	way	NOUN
ijtc-1733	130	10	:	:	PUNCT
ijtc-1733	130	11	to	to	PART
ijtc-1733	130	12	suit	suit	VERB
ijtc-1733	130	13	their	their	PRON
ijtc-1733	130	14	philosophy	philosophy	NOUN
ijtc-1733	130	15	,	,	PUNCT
ijtc-1733	130	16	purpose	purpose	NOUN
ijtc-1733	130	17	and	and	CCONJ
ijtc-1733	130	18	area	area	NOUN
ijtc-1733	130	19	of	of	ADP
ijtc-1733	130	20	study	study	NOUN
ijtc-1733	130	21	.	.	PUNCT
ijtc-1733	131	1	but	but	CCONJ
ijtc-1733	131	2	,	,	PUNCT
ijtc-1733	131	3	for	for	ADP
ijtc-1733	131	4	the	the	DET
ijtc-1733	131	5	purpose	purpose	NOUN
ijtc-1733	131	6	of	of	ADP
ijtc-1733	131	7	this	this	DET
ijtc-1733	131	8	study	study	NOUN
ijtc-1733	131	9	,	,	PUNCT
ijtc-1733	131	10	the	the	DET
ijtc-1733	131	11	working	work	VERB
ijtc-1733	131	12	definition	definition	NOUN
ijtc-1733	131	13	chosen	choose	VERB
ijtc-1733	131	14	for	for	ADP
ijtc-1733	131	15	these	these	DET
ijtc-1733	131	16	variables	variable	NOUN
ijtc-1733	131	17	did	do	AUX
ijtc-1733	131	18	not	not	PART
ijtc-1733	131	19	adopt	adopt	VERB
ijtc-1733	131	20	any	any	DET
ijtc-1733	131	21	particular	particular	ADJ
ijtc-1733	131	22	scholar	scholar	NOUN
ijtc-1733	131	23	’s	’s	PART
ijtc-1733	131	24	philosophy	philosophy	NOUN
ijtc-1733	131	25	,	,	PUNCT
ijtc-1733	131	26	but	but	CCONJ
ijtc-1733	131	27	to	to	PART
ijtc-1733	131	28	suit	suit	VERB
ijtc-1733	131	29	the	the	DET
ijtc-1733	131	30	current	current	ADJ
ijtc-1733	131	31	study	study	NOUN
ijtc-1733	131	32	.	.	PUNCT
ijtc-1733	132	1	these	these	DET
ijtc-1733	132	2	variables	variable	NOUN
ijtc-1733	132	3	are	be	AUX
ijtc-1733	132	4	defined	define	VERB
ijtc-1733	132	5	next	next	ADV
ijtc-1733	132	6	:	:	PUNCT
ijtc-1733	132	7	non	non	ADJ
ijtc-1733	132	8	-	-	ADJ
ijtc-1733	132	9	performing	performing	ADJ
ijtc-1733	132	10	loans	loan	NOUN
ijtc-1733	132	11	(	(	PUNCT
ijtc-1733	132	12	npls	npls	NOUN
ijtc-1733	132	13	):	):	PUNCT
ijtc-1733	132	14	nonperforming	nonperforme	VERB
ijtc-1733	132	15	loan	loan	NOUN
ijtc-1733	132	16	is	be	AUX
ijtc-1733	132	17	defined	define	VERB
ijtc-1733	132	18	as	as	ADP
ijtc-1733	132	19	a	a	DET
ijtc-1733	132	20	bank	bank	NOUN
ijtc-1733	132	21	credit	credit	NOUN
ijtc-1733	132	22	or	or	CCONJ
ijtc-1733	132	23	loan	loan	NOUN
ijtc-1733	132	24	that	that	PRON
ijtc-1733	132	25	is	be	AUX
ijtc-1733	132	26	doubtful	doubtful	ADJ
ijtc-1733	132	27	or	or	CCONJ
ijtc-1733	132	28	unlikely	unlikely	ADJ
ijtc-1733	132	29	to	to	PART
ijtc-1733	132	30	be	be	AUX
ijtc-1733	132	31	collected	collect	VERB
ijtc-1733	132	32	within	within	ADP
ijtc-1733	132	33	the	the	DET
ijtc-1733	132	34	agreed	agree	VERB
ijtc-1733	132	35	terms	term	NOUN
ijtc-1733	132	36	of	of	ADP
ijtc-1733	132	37	the	the	DET
ijtc-1733	132	38	contract	contract	NOUN
ijtc-1733	132	39	.	.	PUNCT
ijtc-1733	133	1	it	it	PRON
ijtc-1733	133	2	is	be	AUX
ijtc-1733	133	3	also	also	ADV
ijtc-1733	133	4	a	a	DET
ijtc-1733	133	5	loan	loan	NOUN
ijtc-1733	133	6	in	in	ADP
ijtc-1733	133	7	which	which	PRON
ijtc-1733	133	8	both	both	CCONJ
ijtc-1733	133	9	the	the	DET
ijtc-1733	133	10	principal	principal	ADJ
ijtc-1733	133	11	amount	amount	NOUN
ijtc-1733	133	12	and	and	CCONJ
ijtc-1733	133	13	the	the	DET
ijtc-1733	133	14	accrued	accrue	VERB
ijtc-1733	133	15	interest	interest	NOUN
ijtc-1733	133	16	have	have	AUX
ijtc-1733	133	17	not	not	PART
ijtc-1733	133	18	been	be	AUX
ijtc-1733	133	19	honored	honor	VERB
ijtc-1733	133	20	,	,	PUNCT
ijtc-1733	133	21	or	or	CCONJ
ijtc-1733	133	22	payment	payment	NOUN
ijtc-1733	133	23	is	be	AUX
ijtc-1733	133	24	overdue	overdue	ADJ
ijtc-1733	133	25	.	.	PUNCT
ijtc-1733	134	1	according	accord	VERB
ijtc-1733	134	2	to	to	ADP
ijtc-1733	134	3	the	the	DET
ijtc-1733	134	4	imf	imf	PROPN
ijtc-1733	134	5	,	,	PUNCT
ijtc-1733	134	6	nonperforming	nonperforming	ADJ
ijtc-1733	134	7	assets	asset	NOUN
ijtc-1733	134	8	or	or	CCONJ
ijtc-1733	134	9	loans	loan	NOUN
ijtc-1733	134	10	are	be	AUX
ijtc-1733	134	11	that	that	SCONJ
ijtc-1733	134	12	aspects	aspect	NOUN
ijtc-1733	134	13	of	of	ADP
ijtc-1733	134	14	loan	loan	NOUN
ijtc-1733	134	15	portfolio	portfolio	NOUN
ijtc-1733	134	16	that	that	PRON
ijtc-1733	134	17	have	have	AUX
ijtc-1733	134	18	not	not	PART
ijtc-1733	134	19	been	be	AUX
ijtc-1733	134	20	honoured	honour	VERB
ijtc-1733	134	21	as	as	ADP
ijtc-1733	134	22	scheduled	schedule	VERB
ijtc-1733	134	23	in	in	ADP
ijtc-1733	134	24	both	both	DET
ijtc-1733	134	25	interest	interest	NOUN
ijtc-1733	134	26	and	and	CCONJ
ijtc-1733	134	27	principal	principal	NOUN
ijtc-1733	134	28	for	for	ADP
ijtc-1733	134	29	a	a	DET
ijtc-1733	134	30	specified	specified	ADJ
ijtc-1733	134	31	time	time	NOUN
ijtc-1733	134	32	period	period	NOUN
ijtc-1733	134	33	,	,	PUNCT
ijtc-1733	134	34	normally	normally	ADV
ijtc-1733	134	35	90	90	NUM
ijtc-1733	134	36	days	day	NOUN
ijtc-1733	134	37	or	or	CCONJ
ijtc-1733	134	38	more	more	ADJ
ijtc-1733	134	39	.	.	PUNCT
ijtc-1733	135	1	nonperforming	nonperforme	VERB
ijtc-1733	135	2	loans	loan	NOUN
ijtc-1733	135	3	are	be	AUX
ijtc-1733	135	4	measured	measure	VERB
ijtc-1733	135	5	through	through	ADP
ijtc-1733	135	6	the	the	DET
ijtc-1733	135	7	npl	npl	NOUN
ijtc-1733	135	8	ratio	ratio	NOUN
ijtc-1733	135	9	,	,	PUNCT
ijtc-1733	135	10	which	which	PRON
ijtc-1733	135	11	is	be	AUX
ijtc-1733	135	12	a	a	DET
ijtc-1733	135	13	measure	measure	NOUN
ijtc-1733	135	14	of	of	ADP
ijtc-1733	135	15	proportion	proportion	NOUN
ijtc-1733	135	16	of	of	ADP
ijtc-1733	135	17	the	the	DET
ijtc-1733	135	18	npl	npl	NOUN
ijtc-1733	135	19	in	in	ADP
ijtc-1733	135	20	relation	relation	NOUN
ijtc-1733	135	21	to	to	ADP
ijtc-1733	135	22	the	the	DET
ijtc-1733	135	23	total	total	ADJ
ijtc-1733	135	24	loan	loan	NOUN
ijtc-1733	135	25	portfolio	portfolio	NOUN
ijtc-1733	135	26	of	of	ADP
ijtc-1733	135	27	the	the	DET
ijtc-1733	135	28	particular	particular	ADJ
ijtc-1733	135	29	bank	bank	NOUN
ijtc-1733	135	30	.	.	PUNCT
ijtc-1733	136	1	return	return	VERB
ijtc-1733	136	2	on	on	ADP
ijtc-1733	136	3	assets	asset	NOUN
ijtc-1733	136	4	(	(	PUNCT
ijtc-1733	136	5	roa	roa	NOUN
ijtc-1733	136	6	):	):	PUNCT
ijtc-1733	136	7	return	return	NOUN
ijtc-1733	136	8	on	on	ADP
ijtc-1733	136	9	asset	asset	NOUN
ijtc-1733	136	10	is	be	AUX
ijtc-1733	136	11	bank	bank	NOUN
ijtc-1733	136	12	or	or	CCONJ
ijtc-1733	136	13	financial	financial	ADJ
ijtc-1733	136	14	performance	performance	NOUN
ijtc-1733	136	15	method	method	NOUN
ijtc-1733	136	16	that	that	PRON
ijtc-1733	136	17	is	be	AUX
ijtc-1733	136	18	calculated	calculate	VERB
ijtc-1733	136	19	to	to	PART
ijtc-1733	136	20	measure	measure	VERB
ijtc-1733	136	21	how	how	SCONJ
ijtc-1733	136	22	effectively	effectively	ADV
ijtc-1733	136	23	and	and	CCONJ
ijtc-1733	136	24	efficiently	efficiently	ADV
ijtc-1733	136	25	a	a	DET
ijtc-1733	136	26	firm	firm	NOUN
ijtc-1733	136	27	applies	apply	VERB
ijtc-1733	136	28	its	its	PRON
ijtc-1733	136	29	resources	resource	NOUN
ijtc-1733	136	30	to	to	PART
ijtc-1733	136	31	engender	engender	VERB
ijtc-1733	136	32	income	income	NOUN
ijtc-1733	136	33	for	for	ADP
ijtc-1733	136	34	the	the	DET
ijtc-1733	136	35	company	company	NOUN
ijtc-1733	136	36	.	.	PUNCT
ijtc-1733	137	1	return	return	VERB
ijtc-1733	137	2	on	on	ADP
ijtc-1733	137	3	assets	asset	NOUN
ijtc-1733	137	4	is	be	AUX
ijtc-1733	137	5	vital	vital	ADJ
ijtc-1733	137	6	performance	performance	NOUN
ijtc-1733	137	7	measurement	measurement	NOUN
ijtc-1733	137	8	tool	tool	NOUN
ijtc-1733	137	9	that	that	PRON
ijtc-1733	137	10	is	be	AUX
ijtc-1733	137	11	applied	apply	VERB
ijtc-1733	137	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	137	13	the	the	DET
ijtc-1733	137	14	effect	effect	NOUN
ijtc-1733	137	15	of	of	ADP
ijtc-1733	137	16	macroeconomic	macroeconomic	ADJ
ijtc-1733	137	17	and	and	CCONJ
ijtc-1733	137	18	bank	bank	NOUN
ijtc-1733	137	19	-	-	PUNCT
ijtc-1733	137	20	specific	specific	ADJ
ijtc-1733	137	21	factors	factor	NOUN
ijtc-1733	137	22	on	on	ADP
ijtc-1733	137	23	the	the	DET
ijtc-1733	137	24	level	level	NOUN
ijtc-1733	137	25	of	of	ADP
ijtc-1733	137	26	non	non	ADJ
ijtc-1733	137	27	-	-	ADJ
ijtc-1733	137	28	performing	performing	ADJ
ijtc-1733	137	29	loans	loan	NOUN
ijtc-1733	137	30	in	in	ADP
ijtc-1733	137	31	ghana	ghana	PROPN
ijtc-1733	137	32	:	:	PUNCT
ijtc-1733	137	33	panel	panel	NOUN
ijtc-1733	137	34	data	datum	NOUN
ijtc-1733	137	35	regression	regression	VERB
ijtc-1733	137	36	analysis	analysis	NOUN
ijtc-1733	137	37	okine	okine	NOUN
ijtc-1733	137	38	and	and	CCONJ
ijtc-1733	137	39	garr	garr	PROPN
ijtc-1733	137	40	930	930	NUM
ijtc-1733	137	41	|	|	ADV
ijtc-1733	137	42	ilomata	ilomata	PROPN
ijtc-1733	137	43	international	international	ADJ
ijtc-1733	137	44	journal	journal	NOUN
ijtc-1733	137	45	of	of	ADP
ijtc-1733	137	46	tax	tax	PROPN
ijtc-1733	137	47	&	&	CCONJ
ijtc-1733	137	48	accounting	accounting	NOUN
ijtc-1733	137	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	137	50	in	in	ADP
ijtc-1733	137	51	assessing	assess	VERB
ijtc-1733	137	52	the	the	DET
ijtc-1733	137	53	capability	capability	NOUN
ijtc-1733	137	54	of	of	ADP
ijtc-1733	137	55	companies	company	NOUN
ijtc-1733	137	56	to	to	PART
ijtc-1733	137	57	use	use	VERB
ijtc-1733	137	58	their	their	PRON
ijtc-1733	137	59	resources	resource	NOUN
ijtc-1733	137	60	to	to	PART
ijtc-1733	137	61	generate	generate	VERB
ijtc-1733	137	62	earnings	earning	NOUN
ijtc-1733	137	63	for	for	SCONJ
ijtc-1733	137	64	the	the	DET
ijtc-1733	137	65	shareholders	shareholder	NOUN
ijtc-1733	137	66	to	to	PART
ijtc-1733	137	67	make	make	VERB
ijtc-1733	137	68	informed	informed	ADJ
ijtc-1733	137	69	decision	decision	NOUN
ijtc-1733	137	70	about	about	ADP
ijtc-1733	137	71	its	its	PRON
ijtc-1733	137	72	financial	financial	ADJ
ijtc-1733	137	73	performance	performance	NOUN
ijtc-1733	137	74	and	and	CCONJ
ijtc-1733	137	75	operational	operational	ADJ
ijtc-1733	137	76	strategy	strategy	NOUN
ijtc-1733	137	77	.	.	PUNCT
ijtc-1733	138	1	return	return	NOUN
ijtc-1733	138	2	on	on	ADP
ijtc-1733	138	3	assets	asset	NOUN
ijtc-1733	138	4	is	be	AUX
ijtc-1733	138	5	used	use	VERB
ijtc-1733	138	6	as	as	ADP
ijtc-1733	138	7	an	an	DET
ijtc-1733	138	8	efficiency	efficiency	NOUN
ijtc-1733	138	9	indicator	indicator	NOUN
ijtc-1733	138	10	,	,	PUNCT
ijtc-1733	138	11	for	for	ADP
ijtc-1733	138	12	comparative	comparative	ADJ
ijtc-1733	138	13	inter	inter	NOUN
ijtc-1733	138	14	or	or	CCONJ
ijtc-1733	138	15	intra	intra	ADJ
ijtc-1733	138	16	-	-	ADJ
ijtc-1733	138	17	company	company	ADJ
ijtc-1733	138	18	analysis	analysis	NOUN
ijtc-1733	138	19	,	,	PUNCT
ijtc-1733	138	20	or	or	CCONJ
ijtc-1733	138	21	as	as	ADP
ijtc-1733	138	22	a	a	DET
ijtc-1733	138	23	formular	formular	NOUN
ijtc-1733	138	24	for	for	ADP
ijtc-1733	138	25	making	make	VERB
ijtc-1733	138	26	trend	trend	NOUN
ijtc-1733	138	27	analysis	analysis	NOUN
ijtc-1733	138	28	.	.	PUNCT
ijtc-1733	139	1	return	return	NOUN
ijtc-1733	139	2	on	on	ADP
ijtc-1733	139	3	assets	asset	NOUN
ijtc-1733	139	4	is	be	AUX
ijtc-1733	139	5	measured	measure	VERB
ijtc-1733	139	6	as	as	ADP
ijtc-1733	139	7	the	the	DET
ijtc-1733	139	8	disposable	disposable	ADJ
ijtc-1733	139	9	inflow	inflow	NOUN
ijtc-1733	139	10	of	of	ADP
ijtc-1733	139	11	the	the	DET
ijtc-1733	139	12	entity	entity	NOUN
ijtc-1733	139	13	divided	divide	VERB
ijtc-1733	139	14	by	by	ADP
ijtc-1733	139	15	its	its	PRON
ijtc-1733	139	16	average	average	ADJ
ijtc-1733	139	17	total	total	ADJ
ijtc-1733	139	18	assets	asset	NOUN
ijtc-1733	139	19	multiplied	multiply	VERB
ijtc-1733	139	20	by	by	ADP
ijtc-1733	139	21	100	100	NUM
ijtc-1733	139	22	%	%	NOUN
ijtc-1733	139	23	.	.	PUNCT
ijtc-1733	140	1	returns	return	NOUN
ijtc-1733	140	2	on	on	ADP
ijtc-1733	140	3	equity	equity	NOUN
ijtc-1733	140	4	(	(	PUNCT
ijtc-1733	140	5	roe	roe	PROPN
ijtc-1733	140	6	):	):	PUNCT
ijtc-1733	140	7	this	this	PRON
ijtc-1733	140	8	is	be	AUX
ijtc-1733	140	9	an	an	DET
ijtc-1733	140	10	economic	economic	ADJ
ijtc-1733	140	11	and	and	CCONJ
ijtc-1733	140	12	financial	financial	ADJ
ijtc-1733	140	13	performance	performance	NOUN
ijtc-1733	140	14	tool	tool	NOUN
ijtc-1733	140	15	calculated	calculate	VERB
ijtc-1733	140	16	to	to	PART
ijtc-1733	140	17	evaluate	evaluate	VERB
ijtc-1733	140	18	the	the	DET
ijtc-1733	140	19	viability	viability	NOUN
ijtc-1733	140	20	of	of	ADP
ijtc-1733	140	21	an	an	DET
ijtc-1733	140	22	enterprise	enterprise	NOUN
ijtc-1733	140	23	relative	relative	ADJ
ijtc-1733	140	24	to	to	ADP
ijtc-1733	140	25	its	its	PRON
ijtc-1733	140	26	total	total	ADJ
ijtc-1733	140	27	equity	equity	NOUN
ijtc-1733	140	28	shares	share	NOUN
ijtc-1733	140	29	.	.	PUNCT
ijtc-1733	141	1	the	the	DET
ijtc-1733	141	2	purpose	purpose	NOUN
ijtc-1733	141	3	is	be	AUX
ijtc-1733	141	4	to	to	PART
ijtc-1733	141	5	evaluate	evaluate	VERB
ijtc-1733	141	6	the	the	DET
ijtc-1733	141	7	effectiveness	effectiveness	NOUN
ijtc-1733	141	8	of	of	ADP
ijtc-1733	141	9	a	a	DET
ijtc-1733	141	10	firm	firm	NOUN
ijtc-1733	141	11	in	in	ADP
ijtc-1733	141	12	generating	generate	VERB
ijtc-1733	141	13	its	its	PRON
ijtc-1733	141	14	return	return	NOUN
ijtc-1733	141	15	from	from	ADP
ijtc-1733	141	16	its	its	PRON
ijtc-1733	141	17	available	available	ADJ
ijtc-1733	141	18	equity	equity	NOUN
ijtc-1733	141	19	shares	share	NOUN
ijtc-1733	141	20	.	.	PUNCT
ijtc-1733	142	1	return	return	NOUN
ijtc-1733	142	2	on	on	ADP
ijtc-1733	142	3	equity	equity	NOUN
ijtc-1733	142	4	is	be	AUX
ijtc-1733	142	5	measured	measure	VERB
ijtc-1733	142	6	as	as	ADP
ijtc-1733	142	7	the	the	DET
ijtc-1733	142	8	net	net	ADJ
ijtc-1733	142	9	income	income	NOUN
ijtc-1733	142	10	divided	divide	VERB
ijtc-1733	142	11	by	by	ADP
ijtc-1733	142	12	the	the	DET
ijtc-1733	142	13	shareholders	shareholder	NOUN
ijtc-1733	142	14	’	'	PUNCT
ijtc-1733	142	15	equity	equity	NOUN
ijtc-1733	142	16	.	.	PUNCT
ijtc-1733	143	1	gross	gross	ADJ
ijtc-1733	143	2	domestic	domestic	ADJ
ijtc-1733	143	3	product	product	NOUN
ijtc-1733	143	4	growth	growth	NOUN
ijtc-1733	143	5	(	(	PUNCT
ijtc-1733	143	6	gdp	gdp	NOUN
ijtc-1733	143	7	)	)	PUNCT
ijtc-1733	143	8	rates	rate	NOUN
ijtc-1733	143	9	:	:	PUNCT
ijtc-1733	143	10	the	the	DET
ijtc-1733	143	11	gdp	gdp	NOUN
ijtc-1733	143	12	growth	growth	NOUN
ijtc-1733	143	13	rate	rate	NOUN
ijtc-1733	143	14	of	of	ADP
ijtc-1733	143	15	any	any	DET
ijtc-1733	143	16	economy	economy	NOUN
ijtc-1733	143	17	is	be	AUX
ijtc-1733	143	18	the	the	DET
ijtc-1733	143	19	annual	annual	ADJ
ijtc-1733	143	20	percentage	percentage	NOUN
ijtc-1733	143	21	growth	growth	NOUN
ijtc-1733	143	22	in	in	ADP
ijtc-1733	143	23	an	an	DET
ijtc-1733	143	24	economy	economy	NOUN
ijtc-1733	143	25	’s	’s	PART
ijtc-1733	143	26	gdp	gdp	NOUN
ijtc-1733	143	27	,	,	PUNCT
ijtc-1733	143	28	reflecting	reflect	VERB
ijtc-1733	143	29	the	the	DET
ijtc-1733	143	30	economic	economic	ADJ
ijtc-1733	143	31	performance	performance	NOUN
ijtc-1733	143	32	over	over	ADP
ijtc-1733	143	33	a	a	DET
ijtc-1733	143	34	specified	specified	ADJ
ijtc-1733	143	35	period	period	NOUN
ijtc-1733	143	36	of	of	ADP
ijtc-1733	143	37	time	time	NOUN
ijtc-1733	143	38	.	.	PUNCT
ijtc-1733	144	1	the	the	DET
ijtc-1733	144	2	gdp	gdp	NOUN
ijtc-1733	144	3	growth	growth	NOUN
ijtc-1733	144	4	rate	rate	NOUN
ijtc-1733	144	5	provides	provide	VERB
ijtc-1733	144	6	a	a	DET
ijtc-1733	144	7	vital	vital	ADJ
ijtc-1733	144	8	information	information	NOUN
ijtc-1733	144	9	on	on	ADP
ijtc-1733	144	10	the	the	DET
ijtc-1733	144	11	health	health	NOUN
ijtc-1733	144	12	of	of	ADP
ijtc-1733	144	13	the	the	DET
ijtc-1733	144	14	economy	economy	NOUN
ijtc-1733	144	15	and	and	CCONJ
ijtc-1733	144	16	it	it	PRON
ijtc-1733	144	17	is	be	AUX
ijtc-1733	144	18	an	an	DET
ijtc-1733	144	19	essential	essential	ADJ
ijtc-1733	144	20	indicator	indicator	NOUN
ijtc-1733	144	21	for	for	ADP
ijtc-1733	144	22	investors	investor	NOUN
ijtc-1733	144	23	,	,	PUNCT
ijtc-1733	144	24	economists	economist	NOUN
ijtc-1733	144	25	,	,	PUNCT
ijtc-1733	144	26	scholars	scholar	NOUN
ijtc-1733	144	27	,	,	PUNCT
ijtc-1733	144	28	policy	policy	NOUN
ijtc-1733	144	29	makers	maker	NOUN
ijtc-1733	144	30	and	and	CCONJ
ijtc-1733	144	31	managers	manager	NOUN
ijtc-1733	144	32	of	of	ADP
ijtc-1733	144	33	the	the	DET
ijtc-1733	144	34	economy	economy	NOUN
ijtc-1733	144	35	.	.	PUNCT
ijtc-1733	145	1	the	the	DET
ijtc-1733	145	2	gdp	gdp	NOUN
ijtc-1733	145	3	is	be	AUX
ijtc-1733	145	4	calculated	calculate	VERB
ijtc-1733	145	5	to	to	PART
ijtc-1733	145	6	measure	measure	VERB
ijtc-1733	145	7	the	the	DET
ijtc-1733	145	8	change	change	NOUN
ijtc-1733	145	9	in	in	ADP
ijtc-1733	145	10	a	a	DET
ijtc-1733	145	11	country	country	NOUN
ijtc-1733	145	12	’s	’s	PART
ijtc-1733	145	13	economic	economic	ADJ
ijtc-1733	145	14	output	output	NOUN
ijtc-1733	145	15	over	over	ADP
ijtc-1733	145	16	a	a	DET
ijtc-1733	145	17	given	give	VERB
ijtc-1733	145	18	period	period	NOUN
ijtc-1733	145	19	of	of	ADP
ijtc-1733	145	20	time	time	NOUN
ijtc-1733	145	21	.	.	PUNCT
ijtc-1733	146	1	the	the	DET
ijtc-1733	146	2	annual	annual	ADJ
ijtc-1733	146	3	gdp	gdp	NOUN
ijtc-1733	146	4	growth	growth	NOUN
ijtc-1733	146	5	rate	rate	NOUN
ijtc-1733	146	6	of	of	ADP
ijtc-1733	146	7	an	an	DET
ijtc-1733	146	8	economy	economy	NOUN
ijtc-1733	146	9	is	be	AUX
ijtc-1733	146	10	calculated	calculate	VERB
ijtc-1733	146	11	as	as	ADP
ijtc-1733	146	12	the	the	DET
ijtc-1733	146	13	gdp	gdp	NOUN
ijtc-1733	146	14	of	of	ADP
ijtc-1733	146	15	the	the	DET
ijtc-1733	146	16	preceding	precede	VERB
ijtc-1733	146	17	economic	economic	ADJ
ijtc-1733	146	18	period	period	NOUN
ijtc-1733	146	19	less	less	ADV
ijtc-1733	146	20	the	the	DET
ijtc-1733	146	21	gpd	gpd	NOUN
ijtc-1733	146	22	of	of	ADP
ijtc-1733	146	23	the	the	DET
ijtc-1733	146	24	present	present	ADJ
ijtc-1733	146	25	period	period	NOUN
ijtc-1733	146	26	over	over	ADP
ijtc-1733	146	27	the	the	DET
ijtc-1733	146	28	gdp	gdp	NOUN
ijtc-1733	146	29	of	of	ADP
ijtc-1733	146	30	the	the	DET
ijtc-1733	146	31	present	present	ADJ
ijtc-1733	146	32	year	year	NOUN
ijtc-1733	146	33	multiplied	multiply	VERB
ijtc-1733	146	34	by	by	ADP
ijtc-1733	146	35	100	100	NUM
ijtc-1733	146	36	.	.	PUNCT
ijtc-1733	147	1	unemployment	unemployment	NOUN
ijtc-1733	147	2	rates	rate	NOUN
ijtc-1733	147	3	:	:	PUNCT
ijtc-1733	147	4	unemployment	unemployment	NOUN
ijtc-1733	147	5	is	be	AUX
ijtc-1733	147	6	an	an	DET
ijtc-1733	147	7	economic	economic	ADJ
ijtc-1733	147	8	condition	condition	NOUN
ijtc-1733	147	9	where	where	SCONJ
ijtc-1733	147	10	individuals	individual	NOUN
ijtc-1733	147	11	who	who	PRON
ijtc-1733	147	12	are	be	AUX
ijtc-1733	147	13	willing	willing	ADJ
ijtc-1733	147	14	and	and	CCONJ
ijtc-1733	147	15	able	able	ADJ
ijtc-1733	147	16	to	to	PART
ijtc-1733	147	17	work	work	VERB
ijtc-1733	147	18	can	can	AUX
ijtc-1733	147	19	not	not	PART
ijtc-1733	147	20	find	find	VERB
ijtc-1733	147	21	jobs	job	NOUN
ijtc-1733	147	22	.	.	PUNCT
ijtc-1733	148	1	the	the	DET
ijtc-1733	148	2	rate	rate	NOUN
ijtc-1733	148	3	of	of	ADP
ijtc-1733	148	4	unemployment	unemployment	NOUN
ijtc-1733	148	5	of	of	ADP
ijtc-1733	148	6	any	any	DET
ijtc-1733	148	7	economy	economy	NOUN
ijtc-1733	148	8	is	be	AUX
ijtc-1733	148	9	the	the	DET
ijtc-1733	148	10	portion	portion	NOUN
ijtc-1733	148	11	of	of	ADP
ijtc-1733	148	12	the	the	DET
ijtc-1733	148	13	unemployed	unemployed	ADJ
ijtc-1733	148	14	labor	labor	NOUN
ijtc-1733	148	15	force	force	NOUN
ijtc-1733	148	16	all	all	ADV
ijtc-1733	148	17	over	over	ADP
ijtc-1733	148	18	the	the	DET
ijtc-1733	148	19	total	total	ADJ
ijtc-1733	148	20	labor	labor	NOUN
ijtc-1733	148	21	force	force	NOUN
ijtc-1733	148	22	in	in	ADP
ijtc-1733	148	23	the	the	DET
ijtc-1733	148	24	country	country	NOUN
ijtc-1733	148	25	times	time	NOUN
ijtc-1733	148	26	100	100	NUM
ijtc-1733	148	27	.	.	PUNCT
ijtc-1733	149	1	capital	capital	NOUN
ijtc-1733	149	2	adequacy	adequacy	NOUN
ijtc-1733	149	3	ratio	ratio	NOUN
ijtc-1733	149	4	(	(	PUNCT
ijtc-1733	149	5	car	car	NOUN
ijtc-1733	149	6	):	):	PUNCT
ijtc-1733	149	7	the	the	DET
ijtc-1733	149	8	car	car	NOUN
ijtc-1733	149	9	of	of	ADP
ijtc-1733	149	10	an	an	DET
ijtc-1733	149	11	entity	entity	NOUN
ijtc-1733	149	12	,	,	PUNCT
ijtc-1733	149	13	otherwise	otherwise	ADV
ijtc-1733	149	14	termed	term	VERB
ijtc-1733	149	15	as	as	SCONJ
ijtc-1733	149	16	the	the	DET
ijtc-1733	149	17	capital	capital	NOUN
ijtc-1733	149	18	riskweighted	riskweighte	VERB
ijtc-1733	149	19	assets	asset	NOUN
ijtc-1733	149	20	ratio	ratio	NOUN
ijtc-1733	149	21	is	be	AUX
ijtc-1733	149	22	a	a	DET
ijtc-1733	149	23	measurement	measurement	NOUN
ijtc-1733	149	24	tool	tool	NOUN
ijtc-1733	149	25	that	that	PRON
ijtc-1733	149	26	calculates	calculate	VERB
ijtc-1733	149	27	a	a	DET
ijtc-1733	149	28	company	company	NOUN
ijtc-1733	149	29	’s	’s	PART
ijtc-1733	149	30	investment	investment	NOUN
ijtc-1733	149	31	(	(	PUNCT
ijtc-1733	149	32	capital	capital	NOUN
ijtc-1733	149	33	)	)	PUNCT
ijtc-1733	149	34	in	in	ADP
ijtc-1733	149	35	connection	connection	NOUN
ijtc-1733	149	36	to	to	ADP
ijtc-1733	149	37	its	its	PRON
ijtc-1733	149	38	risk	risk	NOUN
ijtc-1733	149	39	-	-	PUNCT
ijtc-1733	149	40	weighted	weight	VERB
ijtc-1733	149	41	assets	asset	NOUN
ijtc-1733	149	42	.	.	PUNCT
ijtc-1733	150	1	the	the	DET
ijtc-1733	150	2	car	car	NOUN
ijtc-1733	150	3	is	be	AUX
ijtc-1733	150	4	a	a	DET
ijtc-1733	150	5	performance	performance	NOUN
ijtc-1733	150	6	metric	metric	NOUN
ijtc-1733	150	7	adopted	adopt	VERB
ijtc-1733	150	8	by	by	ADP
ijtc-1733	150	9	regulatory	regulatory	ADJ
ijtc-1733	150	10	authorities	authority	NOUN
ijtc-1733	150	11	to	to	PART
ijtc-1733	150	12	make	make	VERB
ijtc-1733	150	13	sure	sure	ADJ
ijtc-1733	150	14	that	that	SCONJ
ijtc-1733	150	15	banks	bank	NOUN
ijtc-1733	150	16	have	have	VERB
ijtc-1733	150	17	enough	enough	ADJ
ijtc-1733	150	18	assets	asset	NOUN
ijtc-1733	150	19	buffer	buffer	VERB
ijtc-1733	150	20	to	to	PART
ijtc-1733	150	21	cover	cover	VERB
ijtc-1733	150	22	any	any	DET
ijtc-1733	150	23	potential	potential	ADJ
ijtc-1733	150	24	operating	operating	NOUN
ijtc-1733	150	25	losses	loss	NOUN
ijtc-1733	150	26	and	and	CCONJ
ijtc-1733	150	27	to	to	PART
ijtc-1733	150	28	meet	meet	VERB
ijtc-1733	150	29	their	their	PRON
ijtc-1733	150	30	debt	debt	NOUN
ijtc-1733	150	31	obligations	obligation	NOUN
ijtc-1733	150	32	to	to	ADP
ijtc-1733	150	33	customers	customer	NOUN
ijtc-1733	150	34	.	.	PUNCT
ijtc-1733	151	1	the	the	DET
ijtc-1733	151	2	purpose	purpose	NOUN
ijtc-1733	151	3	of	of	ADP
ijtc-1733	151	4	car	car	NOUN
ijtc-1733	151	5	is	be	AUX
ijtc-1733	151	6	primarily	primarily	ADV
ijtc-1733	151	7	to	to	PART
ijtc-1733	151	8	secure	secure	VERB
ijtc-1733	151	9	the	the	DET
ijtc-1733	151	10	fund	fund	NOUN
ijtc-1733	151	11	of	of	ADP
ijtc-1733	151	12	bank	bank	NOUN
ijtc-1733	151	13	depositors	depositor	NOUN
ijtc-1733	151	14	,	,	PUNCT
ijtc-1733	151	15	promote	promote	VERB
ijtc-1733	151	16	market	market	NOUN
ijtc-1733	151	17	and	and	CCONJ
ijtc-1733	151	18	economic	economic	ADJ
ijtc-1733	151	19	sector	sector	NOUN
ijtc-1733	151	20	solidity	solidity	NOUN
ijtc-1733	151	21	and	and	CCONJ
ijtc-1733	151	22	to	to	PART
ijtc-1733	151	23	help	help	VERB
ijtc-1733	151	24	a	a	DET
ijtc-1733	151	25	company	company	NOUN
ijtc-1733	151	26	to	to	PART
ijtc-1733	151	27	absorb	absorb	VERB
ijtc-1733	151	28	losses	loss	NOUN
ijtc-1733	151	29	.	.	PUNCT
ijtc-1733	152	1	the	the	DET
ijtc-1733	152	2	car	car	NOUN
ijtc-1733	152	3	is	be	AUX
ijtc-1733	152	4	measured	measure	VERB
ijtc-1733	152	5	by	by	ADP
ijtc-1733	152	6	dividing	divide	VERB
ijtc-1733	152	7	the	the	DET
ijtc-1733	152	8	capital	capital	NOUN
ijtc-1733	152	9	of	of	ADP
ijtc-1733	152	10	the	the	DET
ijtc-1733	152	11	company	company	NOUN
ijtc-1733	152	12	by	by	ADP
ijtc-1733	152	13	its	its	PRON
ijtc-1733	152	14	risk	risk	NOUN
ijtc-1733	152	15	-	-	PUNCT
ijtc-1733	152	16	weighted	weight	VERB
ijtc-1733	152	17	assets	asset	NOUN
ijtc-1733	152	18	.	.	PUNCT
ijtc-1733	153	1	bank	bank	NOUN
ijtc-1733	153	2	size	size	NOUN
ijtc-1733	153	3	:	:	PUNCT
ijtc-1733	153	4	bank	bank	NOUN
ijtc-1733	153	5	size	size	NOUN
ijtc-1733	153	6	is	be	AUX
ijtc-1733	153	7	a	a	DET
ijtc-1733	153	8	variable	variable	NOUN
ijtc-1733	153	9	that	that	PRON
ijtc-1733	153	10	typically	typically	ADV
ijtc-1733	153	11	represents	represent	VERB
ijtc-1733	153	12	the	the	DET
ijtc-1733	153	13	total	total	ADJ
ijtc-1733	153	14	wealth	wealth	NOUN
ijtc-1733	153	15	,	,	PUNCT
ijtc-1733	153	16	assets	asset	NOUN
ijtc-1733	153	17	or	or	CCONJ
ijtc-1733	153	18	equity	equity	NOUN
ijtc-1733	153	19	of	of	ADP
ijtc-1733	153	20	a	a	DET
ijtc-1733	153	21	firm	firm	NOUN
ijtc-1733	153	22	,	,	PUNCT
ijtc-1733	153	23	in	in	ADP
ijtc-1733	153	24	relation	relation	NOUN
ijtc-1733	153	25	to	to	ADP
ijtc-1733	153	26	the	the	DET
ijtc-1733	153	27	total	total	ADJ
ijtc-1733	153	28	bank	bank	NOUN
ijtc-1733	153	29	population	population	NOUN
ijtc-1733	153	30	or	or	CCONJ
ijtc-1733	153	31	the	the	DET
ijtc-1733	153	32	market	market	NOUN
ijtc-1733	153	33	value	value	NOUN
ijtc-1733	153	34	,	,	PUNCT
ijtc-1733	153	35	influencing	influence	VERB
ijtc-1733	153	36	its	its	PRON
ijtc-1733	153	37	performance	performance	NOUN
ijtc-1733	153	38	due	due	ADP
ijtc-1733	153	39	to	to	ADP
ijtc-1733	153	40	economies	economy	NOUN
ijtc-1733	153	41	of	of	ADP
ijtc-1733	153	42	scale	scale	NOUN
ijtc-1733	153	43	or	or	CCONJ
ijtc-1733	153	44	market	market	NOUN
ijtc-1733	153	45	power	power	NOUN
ijtc-1733	153	46	.	.	PUNCT
ijtc-1733	154	1	table	table	NOUN
ijtc-1733	154	2	1	1	NUM
ijtc-1733	154	3	variables	variable	NOUN
ijtc-1733	154	4	,	,	PUNCT
ijtc-1733	154	5	notation	notation	NOUN
ijtc-1733	154	6	,	,	PUNCT
ijtc-1733	154	7	and	and	CCONJ
ijtc-1733	154	8	proxies	proxy	NOUN
ijtc-1733	154	9	of	of	ADP
ijtc-1733	154	10	the	the	DET
ijtc-1733	154	11	research	research	NOUN
ijtc-1733	154	12	determinants	determinant	NOUN
ijtc-1733	154	13	/	/	SYM
ijtc-1733	154	14	variables	variable	NOUN
ijtc-1733	154	15	notations	notation	NOUN
ijtc-1733	154	16	definitions	definition	NOUN
ijtc-1733	154	17	outcome	outcome	VERB
ijtc-1733	154	18	/	/	SYM
ijtc-1733	154	19	dependent	dependent	ADJ
ijtc-1733	154	20	variables	variable	NOUN
ijtc-1733	154	21	(	(	PUNCT
ijtc-1733	154	22	performance	performance	NOUN
ijtc-1733	154	23	indicators	indicator	NOUN
ijtc-1733	154	24	)	)	PUNCT
ijtc-1733	154	25	roa	roa	PROPN
ijtc-1733	154	26	returns	return	VERB
ijtc-1733	154	27	on	on	ADP
ijtc-1733	154	28	assets	asset	NOUN
ijtc-1733	154	29	.	.	PUNCT
ijtc-1733	155	1	this	this	DET
ijtc-1733	155	2	tool	tool	NOUN
ijtc-1733	155	3	measures	measure	VERB
ijtc-1733	155	4	the	the	DET
ijtc-1733	155	5	viability	viability	NOUN
ijtc-1733	155	6	of	of	ADP
ijtc-1733	155	7	a	a	DET
ijtc-1733	155	8	bank	bank	NOUN
ijtc-1733	155	9	relative	relative	ADJ
ijtc-1733	155	10	to	to	ADP
ijtc-1733	155	11	its	its	PRON
ijtc-1733	155	12	total	total	ADJ
ijtc-1733	155	13	wealth	wealth	NOUN
ijtc-1733	155	14	/	/	SYM
ijtc-1733	155	15	assets	asset	NOUN
ijtc-1733	155	16	.	.	PUNCT
ijtc-1733	156	1	roa	roa	NOUN
ijtc-1733	156	2	=	=	NOUN
ijtc-1733	156	3	net	net	ADJ
ijtc-1733	156	4	income	income	NOUN
ijtc-1733	156	5	/	/	SYM
ijtc-1733	156	6	average	average	ADJ
ijtc-1733	156	7	total	total	ADJ
ijtc-1733	156	8	assets	asset	NOUN
ijtc-1733	156	9	x	x	SYM
ijtc-1733	156	10	100	100	NUM
ijtc-1733	156	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	156	12	the	the	DET
ijtc-1733	156	13	effect	effect	NOUN
ijtc-1733	156	14	of	of	ADP
ijtc-1733	156	15	macroeconomic	macroeconomic	ADJ
ijtc-1733	156	16	and	and	CCONJ
ijtc-1733	156	17	bank	bank	NOUN
ijtc-1733	156	18	-	-	PUNCT
ijtc-1733	156	19	specific	specific	ADJ
ijtc-1733	156	20	factors	factor	NOUN
ijtc-1733	156	21	on	on	ADP
ijtc-1733	156	22	the	the	DET
ijtc-1733	156	23	level	level	NOUN
ijtc-1733	156	24	of	of	ADP
ijtc-1733	156	25	non	non	ADJ
ijtc-1733	156	26	-	-	ADJ
ijtc-1733	156	27	performing	performing	ADJ
ijtc-1733	156	28	loans	loan	NOUN
ijtc-1733	156	29	in	in	ADP
ijtc-1733	156	30	ghana	ghana	PROPN
ijtc-1733	156	31	:	:	PUNCT
ijtc-1733	156	32	panel	panel	NOUN
ijtc-1733	156	33	data	datum	NOUN
ijtc-1733	156	34	regression	regression	VERB
ijtc-1733	156	35	analysis	analysis	NOUN
ijtc-1733	156	36	okine	okine	NOUN
ijtc-1733	156	37	and	and	CCONJ
ijtc-1733	156	38	garr	garr	PROPN
ijtc-1733	156	39	931	931	NUM
ijtc-1733	156	40	|	|	ADV
ijtc-1733	156	41	ilomata	ilomata	PROPN
ijtc-1733	156	42	international	international	ADJ
ijtc-1733	156	43	journal	journal	NOUN
ijtc-1733	156	44	of	of	ADP
ijtc-1733	156	45	tax	tax	PROPN
ijtc-1733	156	46	&	&	CCONJ
ijtc-1733	156	47	accounting	account	VERB
ijtc-1733	156	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1733	156	49	determinants	determinant	NOUN
ijtc-1733	156	50	/	/	SYM
ijtc-1733	157	1	variables	variable	NOUN
ijtc-1733	157	2	notations	notation	NOUN
ijtc-1733	157	3	definitions	definition	NOUN
ijtc-1733	157	4	explanatory	explanatory	ADJ
ijtc-1733	157	5	/	/	SYM
ijtc-1733	157	6	independent	independent	ADJ
ijtc-1733	157	7	variables	variable	NOUN
ijtc-1733	157	8	gross	gross	ADJ
ijtc-1733	157	9	domestic	domestic	ADJ
ijtc-1733	157	10	product	product	NOUN
ijtc-1733	157	11	unemployment	unemployment	NOUN
ijtc-1733	157	12	capital	capital	NOUN
ijtc-1733	157	13	adequacy	adequacy	NOUN
ijtc-1733	157	14	ratio	ratio	PROPN
ijtc-1733	157	15	bank	bank	PROPN
ijtc-1733	157	16	size	size	PROPN
ijtc-1733	157	17	roe	roe	PROPN
ijtc-1733	157	18	npl	npl	PROPN
ijtc-1733	157	19	gdp	gdp	PROPN
ijtc-1733	157	20	unemp	unemp	PROPN
ijtc-1733	157	21	car	car	NOUN
ijtc-1733	157	22	banks	bank	NOUN
ijtc-1733	157	23	return	return	VERB
ijtc-1733	157	24	on	on	ADP
ijtc-1733	157	25	equity	equity	NOUN
ijtc-1733	157	26	.	.	PUNCT
ijtc-1733	158	1	roe	roe	PROPN
ijtc-1733	158	2	evaluates	evaluate	VERB
ijtc-1733	158	3	a	a	DET
ijtc-1733	158	4	company	company	NOUN
ijtc-1733	158	5	's	's	PART
ijtc-1733	158	6	the	the	DET
ijtc-1733	158	7	profitability	profitability	NOUN
ijtc-1733	158	8	of	of	ADP
ijtc-1733	158	9	a	a	DET
ijtc-1733	158	10	firm	firm	NOUN
ijtc-1733	158	11	in	in	ADP
ijtc-1733	158	12	relation	relation	NOUN
ijtc-1733	158	13	to	to	ADP
ijtc-1733	158	14	its	its	PRON
ijtc-1733	158	15	total	total	ADJ
ijtc-1733	158	16	equity	equity	NOUN
ijtc-1733	158	17	.	.	PUNCT
ijtc-1733	159	1	roe	roe	NOUN
ijtc-1733	159	2	=	=	PUNCT
ijtc-1733	159	3	net	net	ADJ
ijtc-1733	159	4	income	income	NOUN
ijtc-1733	159	5	/	/	SYM
ijtc-1733	159	6	average	average	ADJ
ijtc-1733	159	7	shareholders	shareholder	NOUN
ijtc-1733	159	8	equity	equity	NOUN
ijtc-1733	159	9	x	x	SYM
ijtc-1733	159	10	100	100	NUM
ijtc-1733	159	11	npl	npl	X
ijtc-1733	159	12	(	(	PUNCT
ijtc-1733	159	13	non	non	ADJ
ijtc-1733	159	14	-	-	ADJ
ijtc-1733	159	15	performing	performing	ADJ
ijtc-1733	159	16	loans	loan	NOUN
ijtc-1733	159	17	)	)	PUNCT
ijtc-1733	159	18	is	be	AUX
ijtc-1733	159	19	a	a	DET
ijtc-1733	159	20	ratio	ratio	NOUN
ijtc-1733	159	21	that	that	PRON
ijtc-1733	159	22	evaluates	evaluate	VERB
ijtc-1733	159	23	the	the	DET
ijtc-1733	159	24	percentage	percentage	NOUN
ijtc-1733	159	25	of	of	ADP
ijtc-1733	159	26	loans	loan	NOUN
ijtc-1733	159	27	in	in	ADP
ijtc-1733	159	28	portfolio	portfolio	NOUN
ijtc-1733	159	29	classified	classify	VERB
ijtc-1733	159	30	as	as	ADP
ijtc-1733	159	31	nonperforming	nonperforme	VERB
ijtc-1733	159	32	(	(	PUNCT
ijtc-1733	159	33	over	over	ADV
ijtc-1733	159	34	-	-	PUNCT
ijtc-1733	159	35	due	due	ADJ
ijtc-1733	159	36	)	)	PUNCT
ijtc-1733	159	37	to	to	ADP
ijtc-1733	159	38	the	the	DET
ijtc-1733	159	39	total	total	ADJ
ijtc-1733	159	40	value	value	NOUN
ijtc-1733	159	41	of	of	ADP
ijtc-1733	159	42	the	the	DET
ijtc-1733	159	43	loan	loan	NOUN
ijtc-1733	159	44	portfolio	portfolio	NOUN
ijtc-1733	159	45	.	.	PUNCT
ijtc-1733	160	1	npls	npls	PROPN
ijtc-1733	160	2	ratio	ratio	NOUN
ijtc-1733	160	3	=	=	SYM
ijtc-1733	160	4	npls/	npls/	NUM
ijtc-1733	160	5	total	total	ADJ
ijtc-1733	160	6	loan	loan	NOUN
ijtc-1733	160	7	x	x	SYM
ijtc-1733	160	8	100	100	NUM
ijtc-1733	160	9	gdp	gdp	NOUN
ijtc-1733	160	10	growth	growth	NOUN
ijtc-1733	160	11	rate	rate	NOUN
ijtc-1733	160	12	for	for	ADP
ijtc-1733	160	13	entity	entity	NOUN
ijtc-1733	160	14	.	.	PUNCT
ijtc-1733	161	1	this	this	PRON
ijtc-1733	161	2	indicates	indicate	VERB
ijtc-1733	161	3	the	the	DET
ijtc-1733	161	4	rate	rate	NOUN
ijtc-1733	161	5	of	of	ADP
ijtc-1733	161	6	economic	economic	ADJ
ijtc-1733	161	7	growth	growth	NOUN
ijtc-1733	161	8	that	that	PRON
ijtc-1733	161	9	can	can	AUX
ijtc-1733	161	10	influence	influence	VERB
ijtc-1733	161	11	bank	bank	NOUN
ijtc-1733	161	12	performance	performance	NOUN
ijtc-1733	161	13	.	.	PUNCT
ijtc-1733	162	1	gdpgr	gdpgr	NOUN
ijtc-1733	162	2	=	=	NOUN
ijtc-1733	162	3	gdptime	gdptime	ADJ
ijtc-1733	162	4	2	2	NUM
ijtc-1733	162	5	gdptime	gdptime	ADJ
ijtc-1733	162	6	1	1	NUM
ijtc-1733	162	7	/	/	SYM
ijtc-1733	162	8	gdptime	gdptime	ADJ
ijtc-1733	162	9	1	1	NUM
ijtc-1733	162	10	x	x	SYM
ijtc-1733	162	11	100	100	NUM
ijtc-1733	162	12	unemployment	unemployment	NOUN
ijtc-1733	162	13	rate	rate	NOUN
ijtc-1733	162	14	signifies	signify	VERB
ijtc-1733	162	15	the	the	DET
ijtc-1733	162	16	number	number	NOUN
ijtc-1733	162	17	of	of	ADP
ijtc-1733	162	18	able	able	ADJ
ijtc-1733	162	19	and	and	CCONJ
ijtc-1733	162	20	willing	willing	ADJ
ijtc-1733	162	21	people	people	NOUN
ijtc-1733	162	22	who	who	PRON
ijtc-1733	162	23	are	be	AUX
ijtc-1733	162	24	not	not	PART
ijtc-1733	162	25	employed	employ	VERB
ijtc-1733	162	26	at	at	ADP
ijtc-1733	162	27	a	a	DET
ijtc-1733	162	28	particular	particular	ADJ
ijtc-1733	162	29	time	time	NOUN
ijtc-1733	162	30	.	.	PUNCT
ijtc-1733	163	1	unemp	unemp	NOUN
ijtc-1733	163	2	rate	rate	NOUN
ijtc-1733	163	3	=	=	NOUN
ijtc-1733	163	4	total	total	ADJ
ijtc-1733	163	5	number	number	NOUN
ijtc-1733	163	6	of	of	ADP
ijtc-1733	163	7	unemployed	unemployed	ADJ
ijtc-1733	163	8	/	/	SYM
ijtc-1733	163	9	labour	labour	NOUN
ijtc-1733	163	10	force	force	NOUN
ijtc-1733	163	11	x	x	SYM
ijtc-1733	163	12	100	100	NUM
ijtc-1733	163	13	capital	capital	NOUN
ijtc-1733	163	14	adequacy	adequacy	NOUN
ijtc-1733	163	15	ratio	ratio	NOUN
ijtc-1733	163	16	is	be	AUX
ijtc-1733	163	17	a	a	DET
ijtc-1733	163	18	measurement	measurement	NOUN
ijtc-1733	163	19	tool	tool	NOUN
ijtc-1733	163	20	that	that	PRON
ijtc-1733	163	21	calculates	calculate	VERB
ijtc-1733	163	22	a	a	DET
ijtc-1733	163	23	company	company	NOUN
ijtc-1733	163	24	’s	’s	PART
ijtc-1733	163	25	capital	capital	NOUN
ijtc-1733	163	26	in	in	ADP
ijtc-1733	163	27	connection	connection	NOUN
ijtc-1733	163	28	with	with	ADP
ijtc-1733	163	29	its	its	PRON
ijtc-1733	163	30	risk	risk	NOUN
ijtc-1733	163	31	weighted	weight	VERB
ijtc-1733	163	32	assets	asset	NOUN
ijtc-1733	163	33	.	.	PUNCT
ijtc-1733	164	1	car	car	NOUN
ijtc-1733	164	2	=	=	PUNCT
ijtc-1733	164	3	total	total	ADJ
ijtc-1733	164	4	assets	asset	NOUN
ijtc-1733	164	5	(	(	PUNCT
ijtc-1733	164	6	capital	capital	NOUN
ijtc-1733	164	7	)	)	PUNCT
ijtc-1733	164	8	/	/	SYM
ijtc-1733	164	9	risk	risk	NOUN
ijtc-1733	164	10	-	-	PUNCT
ijtc-1733	164	11	weighted	weight	VERB
ijtc-1733	164	12	assets	asset	NOUN
ijtc-1733	164	13	bank	bank	NOUN
ijtc-1733	164	14	size	size	NOUN
ijtc-1733	164	15	.	.	PUNCT
ijtc-1733	165	1	this	this	DET
ijtc-1733	165	2	variable	variable	NOUN
ijtc-1733	165	3	typically	typically	ADV
ijtc-1733	165	4	represents	represent	VERB
ijtc-1733	165	5	the	the	DET
ijtc-1733	165	6	total	total	ADJ
ijtc-1733	165	7	assets	asset	NOUN
ijtc-1733	165	8	or	or	CCONJ
ijtc-1733	165	9	equity	equity	NOUN
ijtc-1733	165	10	of	of	ADP
ijtc-1733	165	11	a	a	DET
ijtc-1733	165	12	bank	bank	NOUN
ijtc-1733	165	13	,	,	PUNCT
ijtc-1733	165	14	influencing	influence	VERB
ijtc-1733	165	15	its	its	PRON
ijtc-1733	165	16	performance	performance	NOUN
ijtc-1733	165	17	due	due	ADP
ijtc-1733	165	18	to	to	ADP
ijtc-1733	165	19	economies	economy	NOUN
ijtc-1733	165	20	of	of	ADP
ijtc-1733	165	21	scale	scale	NOUN
ijtc-1733	165	22	or	or	CCONJ
ijtc-1733	165	23	market	market	NOUN
ijtc-1733	165	24	power	power	NOUN
ijtc-1733	165	25	.	.	PUNCT
ijtc-1733	166	1	the	the	DET
ijtc-1733	166	2	size	size	NOUN
ijtc-1733	166	3	of	of	ADP
ijtc-1733	166	4	a	a	DET
ijtc-1733	166	5	bank	bank	NOUN
ijtc-1733	166	6	=	=	PUNCT
ijtc-1733	166	7	the	the	DET
ijtc-1733	166	8	natural	natural	ADJ
ijtc-1733	166	9	logarithm	logarithm	NOUN
ijtc-1733	166	10	of	of	ADP
ijtc-1733	166	11	its	its	PRON
ijtc-1733	166	12	total	total	ADJ
ijtc-1733	166	13	assets	asset	NOUN
ijtc-1733	166	14	.	.	PUNCT
ijtc-1733	167	1	result	result	NOUN
ijtc-1733	167	2	and	and	CCONJ
ijtc-1733	167	3	discussion	discussion	VERB
ijtc-1733	167	4	the	the	DET
ijtc-1733	167	5	table	table	NOUN
ijtc-1733	167	6	1	1	NUM
ijtc-1733	167	7	below	below	ADP
ijtc-1733	167	8	displays	display	VERB
ijtc-1733	167	9	the	the	DET
ijtc-1733	167	10	summary	summary	NOUN
ijtc-1733	167	11	(	(	PUNCT
ijtc-1733	167	12	descriptive	descriptive	ADJ
ijtc-1733	167	13	)	)	PUNCT
ijtc-1733	167	14	statistics	statistic	NOUN
ijtc-1733	167	15	for	for	ADP
ijtc-1733	167	16	both	both	CCONJ
ijtc-1733	167	17	the	the	DET
ijtc-1733	167	18	outcome	outcome	NOUN
ijtc-1733	167	19	and	and	CCONJ
ijtc-1733	167	20	the	the	DET
ijtc-1733	167	21	predictor	predictor	NOUN
ijtc-1733	167	22	variables	variable	VERB
ijtc-1733	167	23	.	.	PUNCT
ijtc-1733	168	1	the	the	DET
ijtc-1733	168	2	non	non	ADJ
ijtc-1733	168	3	-	-	ADJ
ijtc-1733	168	4	performing	perform	VERB
ijtc-1733	168	5	loan	loan	NOUN
ijtc-1733	168	6	portfolio	portfolio	NOUN
ijtc-1733	168	7	were	be	AUX
ijtc-1733	168	8	utilized	utilize	VERB
ijtc-1733	168	9	as	as	ADP
ijtc-1733	168	10	surrogates	surrogate	NOUN
ijtc-1733	168	11	(	(	PUNCT
ijtc-1733	168	12	proxies	proxy	NOUN
ijtc-1733	168	13	)	)	PUNCT
ijtc-1733	168	14	for	for	ADP
ijtc-1733	168	15	the	the	DET
ijtc-1733	168	16	dependent	dependent	ADJ
ijtc-1733	168	17	variable	variable	NOUN
ijtc-1733	168	18	,	,	PUNCT
ijtc-1733	168	19	whereas	whereas	SCONJ
ijtc-1733	168	20	bank	bank	NOUN
ijtc-1733	168	21	-	-	PUNCT
ijtc-1733	168	22	specific	specific	ADJ
ijtc-1733	168	23	factors	factor	NOUN
ijtc-1733	168	24	,	,	PUNCT
ijtc-1733	168	25	including	include	VERB
ijtc-1733	168	26	working	work	VERB
ijtc-1733	168	27	capital	capital	NOUN
ijtc-1733	168	28	management	management	NOUN
ijtc-1733	168	29	,	,	PUNCT
ijtc-1733	168	30	bank	bank	NOUN
ijtc-1733	168	31	size	size	NOUN
ijtc-1733	168	32	,	,	PUNCT
ijtc-1733	168	33	capital	capital	NOUN
ijtc-1733	168	34	adequacy	adequacy	NOUN
ijtc-1733	168	35	ratio	ratio	NOUN
ijtc-1733	168	36	,	,	PUNCT
ijtc-1733	168	37	and	and	CCONJ
ijtc-1733	168	38	bank	bank	NOUN
ijtc-1733	168	39	lending	lending	NOUN
ijtc-1733	168	40	rates	rate	NOUN
ijtc-1733	168	41	,	,	PUNCT
ijtc-1733	168	42	served	serve	VERB
ijtc-1733	168	43	as	as	ADP
ijtc-1733	168	44	proxies	proxy	NOUN
ijtc-1733	168	45	for	for	ADP
ijtc-1733	168	46	the	the	DET
ijtc-1733	168	47	independent	independent	ADJ
ijtc-1733	168	48	variables	variable	NOUN
ijtc-1733	168	49	.	.	PUNCT
ijtc-1733	169	1	descriptive	descriptive	ADJ
ijtc-1733	169	2	statistics	statistic	NOUN
ijtc-1733	169	3	are	be	AUX
ijtc-1733	169	4	depicted	depict	VERB
ijtc-1733	169	5	in	in	ADP
ijtc-1733	169	6	eight	eight	NUM
ijtc-1733	169	7	observations	observation	NOUN
ijtc-1733	169	8	and	and	CCONJ
ijtc-1733	169	9	rows	row	NOUN
ijtc-1733	169	10	,	,	PUNCT
ijtc-1733	169	11	including	include	VERB
ijtc-1733	169	12	the	the	DET
ijtc-1733	169	13	observation	observation	NOUN
ijtc-1733	169	14	,	,	PUNCT
ijtc-1733	169	15	kurtosis	kurtosis	NOUN
ijtc-1733	169	16	,	,	PUNCT
ijtc-1733	169	17	skewness	skewness	NOUN
ijtc-1733	169	18	,	,	PUNCT
ijtc-1733	169	19	maximum	maximum	ADJ
ijtc-1733	169	20	,	,	PUNCT
ijtc-1733	169	21	minimum	minimum	ADJ
ijtc-1733	169	22	,	,	PUNCT
ijtc-1733	169	23	standard	standard	ADJ
ijtc-1733	169	24	deviation	deviation	NOUN
ijtc-1733	169	25	,	,	PUNCT
ijtc-1733	169	26	median	median	NOUN
ijtc-1733	169	27	and	and	CCONJ
ijtc-1733	169	28	the	the	DET
ijtc-1733	169	29	mean	mean	NOUN
ijtc-1733	169	30	.	.	PUNCT
ijtc-1733	170	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1733	170	2	the	the	DET
ijtc-1733	170	3	effect	effect	NOUN
ijtc-1733	170	4	of	of	ADP
ijtc-1733	170	5	macroeconomic	macroeconomic	ADJ
ijtc-1733	170	6	and	and	CCONJ
ijtc-1733	170	7	bank	bank	NOUN
ijtc-1733	170	8	-	-	PUNCT
ijtc-1733	170	9	specific	specific	ADJ
ijtc-1733	170	10	factors	factor	NOUN
ijtc-1733	170	11	on	on	ADP
ijtc-1733	170	12	the	the	DET
ijtc-1733	170	13	level	level	NOUN
ijtc-1733	170	14	of	of	ADP
ijtc-1733	170	15	non	non	ADJ
ijtc-1733	170	16	-	-	ADJ
ijtc-1733	170	17	performing	performing	ADJ
ijtc-1733	170	18	loans	loan	NOUN
ijtc-1733	170	19	in	in	ADP
ijtc-1733	170	20	ghana	ghana	PROPN
ijtc-1733	170	21	:	:	PUNCT
ijtc-1733	170	22	panel	panel	NOUN
ijtc-1733	170	23	data	datum	NOUN
ijtc-1733	170	24	regression	regression	VERB
ijtc-1733	170	25	analysis	analysis	NOUN
ijtc-1733	170	26	okine	okine	NOUN
ijtc-1733	170	27	and	and	CCONJ
ijtc-1733	170	28	garr	garr	PROPN
ijtc-1733	170	29	932	932	NUM
ijtc-1733	170	30	|	|	ADV
ijtc-1733	170	31	ilomata	ilomata	PROPN
ijtc-1733	170	32	international	international	ADJ
ijtc-1733	170	33	journal	journal	NOUN
ijtc-1733	170	34	of	of	ADP
ijtc-1733	170	35	tax	tax	PROPN
ijtc-1733	170	36	&	&	CCONJ
ijtc-1733	170	37	accounting	account	VERB
ijtc-1733	170	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	170	39	table	table	NOUN
ijtc-1733	170	40	2	2	NUM
ijtc-1733	170	41	descriptive	descriptive	ADJ
ijtc-1733	170	42	statistics	statistic	NOUN
ijtc-1733	170	43	npl	npl	PROPN
ijtc-1733	170	44	gdpgr	gdpgr	PROPN
ijtc-1733	170	45	banks	banks	PROPN
ijtc-1733	170	46	car	car	NOUN
ijtc-1733	170	47	unemp	unemp	NOUN
ijtc-1733	170	48	mean	mean	VERB
ijtc-1733	170	49	10.99039	10.99039	NUM
ijtc-1733	171	1	5.484949	5.484949	NUM
ijtc-1733	171	2	5.042545	5.042545	NUM
ijtc-1733	171	3	14.15583	14.15583	NUM
ijtc-1733	171	4	4.877203	4.877203	NUM
ijtc-1733	171	5	median	median	NOUN
ijtc-1733	171	6	9.600000	9.600000	NUM
ijtc-1733	171	7	5.600000	5.600000	NUM
ijtc-1733	171	8	3.890000	3.890000	NUM
ijtc-1733	171	9	13.85000	13.85000	NUM
ijtc-1733	171	10	4.900000	4.900000	NUM
ijtc-1733	171	11	maximum	maximum	NOUN
ijtc-1733	171	12	72.00000	72.00000	NUM
ijtc-1733	171	13	13.60000	13.60000	NUM
ijtc-1733	171	14	24.77000	24.77000	NUM
ijtc-1733	171	15	148.0000	148.0000	NUM
ijtc-1733	171	16	8.732000	8.732000	NUM
ijtc-1733	171	17	minimum	minimum	NOUN
ijtc-1733	171	18	0.000000	0.000000	NUM
ijtc-1733	171	19	0.510000	0.510000	NUM
ijtc-1733	171	20	0.000000	0.000000	NUM
ijtc-1733	171	21	0.000000	0.000000	NUM
ijtc-1733	171	22	2.170000	2.170000	NUM
ijtc-1733	171	23	std	std	NOUN
ijtc-1733	171	24	.	.	PUNCT
ijtc-1733	171	25	dev	dev	PROPN
ijtc-1733	171	26	.	.	PUNCT
ijtc-1733	172	1	9.436856	9.436856	NUM
ijtc-1733	172	2	2.596319	2.596319	NUM
ijtc-1733	172	3	4.611527	4.611527	NUM
ijtc-1733	172	4	12.95858	12.95858	NUM
ijtc-1733	172	5	1.654323	1.654323	NUM
ijtc-1733	172	6	skewness	skewness	NOUN
ijtc-1733	172	7	1.658774	1.658774	NUM
ijtc-1733	172	8	1.053370	1.053370	NUM
ijtc-1733	172	9	1.499867	1.499867	NUM
ijtc-1733	172	10	5.943971	5.943971	NUM
ijtc-1733	172	11	0.561947	0.561947	NUM
ijtc-1733	172	12	kurtosis	kurtosis	VERB
ijtc-1733	172	13	8.336961	8.336961	NUM
ijtc-1733	172	14	5.791592	5.791592	NUM
ijtc-1733	172	15	5.531515	5.531515	NUM
ijtc-1733	172	16	59.42804	59.42804	NUM
ijtc-1733	172	17	2.715388	2.715388	NUM
ijtc-1733	172	18	observations	observation	NOUN
ijtc-1733	172	19	399	399	NUM
ijtc-1733	172	20	399	399	NUM
ijtc-1733	172	21	399	399	NUM
ijtc-1733	172	22	399	399	NUM
ijtc-1733	172	23	399	399	NUM
ijtc-1733	172	24	source	source	NOUN
ijtc-1733	172	25	:	:	PUNCT
ijtc-1733	172	26	authors	author	NOUN
ijtc-1733	172	27	own	own	VERB
ijtc-1733	172	28	creation	creation	NOUN
ijtc-1733	172	29	,	,	PUNCT
ijtc-1733	172	30	2024	2024	NUM
ijtc-1733	172	31	table	table	NOUN
ijtc-1733	172	32	2	2	NUM
ijtc-1733	172	33	provides	provide	VERB
ijtc-1733	172	34	a	a	DET
ijtc-1733	172	35	detailed	detailed	ADJ
ijtc-1733	172	36	overview	overview	NOUN
ijtc-1733	172	37	of	of	ADP
ijtc-1733	172	38	the	the	DET
ijtc-1733	172	39	essential	essential	ADJ
ijtc-1733	172	40	financial	financial	ADJ
ijtc-1733	172	41	and	and	CCONJ
ijtc-1733	172	42	economic	economic	ADJ
ijtc-1733	172	43	indicators	indicator	NOUN
ijtc-1733	172	44	used	use	VERB
ijtc-1733	172	45	to	to	PART
ijtc-1733	172	46	evaluate	evaluate	VERB
ijtc-1733	172	47	non	non	ADJ
ijtc-1733	172	48	-	-	ADJ
ijtc-1733	172	49	performing	performing	ADJ
ijtc-1733	172	50	loans	loan	NOUN
ijtc-1733	172	51	(	(	PUNCT
ijtc-1733	172	52	npls	npls	NOUN
ijtc-1733	172	53	)	)	PUNCT
ijtc-1733	172	54	.	.	PUNCT
ijtc-1733	173	1	the	the	DET
ijtc-1733	173	2	presented	present	VERB
ijtc-1733	173	3	data	datum	NOUN
ijtc-1733	173	4	encompass	encompass	VERB
ijtc-1733	173	5	a	a	DET
ijtc-1733	173	6	comprehensive	comprehensive	ADJ
ijtc-1733	173	7	range	range	NOUN
ijtc-1733	173	8	of	of	ADP
ijtc-1733	173	9	values	value	NOUN
ijtc-1733	173	10	for	for	ADP
ijtc-1733	173	11	non	non	ADJ
ijtc-1733	173	12	-	-	ADJ
ijtc-1733	173	13	performing	performing	ADJ
ijtc-1733	173	14	loans	loan	NOUN
ijtc-1733	173	15	,	,	PUNCT
ijtc-1733	173	16	gdp	gdp	NOUN
ijtc-1733	173	17	growth	growth	NOUN
ijtc-1733	173	18	rate	rate	NOUN
ijtc-1733	173	19	,	,	PUNCT
ijtc-1733	173	20	bank	bank	NOUN
ijtc-1733	173	21	size	size	NOUN
ijtc-1733	173	22	,	,	PUNCT
ijtc-1733	173	23	capital	capital	NOUN
ijtc-1733	173	24	adequacy	adequacy	NOUN
ijtc-1733	173	25	ratio	ratio	NOUN
ijtc-1733	173	26	,	,	PUNCT
ijtc-1733	173	27	and	and	CCONJ
ijtc-1733	173	28	unemployment	unemployment	NOUN
ijtc-1733	173	29	rate	rate	NOUN
ijtc-1733	173	30	,	,	PUNCT
ijtc-1733	173	31	offering	offer	VERB
ijtc-1733	173	32	comprehensive	comprehensive	ADJ
ijtc-1733	173	33	insight	insight	NOUN
ijtc-1733	173	34	into	into	ADP
ijtc-1733	173	35	their	their	PRON
ijtc-1733	173	36	distribution	distribution	NOUN
ijtc-1733	173	37	and	and	CCONJ
ijtc-1733	173	38	variability	variability	NOUN
ijtc-1733	173	39	over	over	ADP
ijtc-1733	173	40	the	the	DET
ijtc-1733	173	41	observed	observed	ADJ
ijtc-1733	173	42	period	period	NOUN
ijtc-1733	173	43	.	.	PUNCT
ijtc-1733	174	1	the	the	DET
ijtc-1733	174	2	average	average	ADJ
ijtc-1733	174	3	percentage	percentage	NOUN
ijtc-1733	174	4	of	of	ADP
ijtc-1733	174	5	npls	npls	NOUN
ijtc-1733	174	6	amounts	amount	VERB
ijtc-1733	174	7	to	to	ADP
ijtc-1733	174	8	10.99	10.99	NUM
ijtc-1733	174	9	%	%	NOUN
ijtc-1733	174	10	,	,	PUNCT
ijtc-1733	174	11	indicating	indicate	VERB
ijtc-1733	174	12	that	that	SCONJ
ijtc-1733	174	13	,	,	PUNCT
ijtc-1733	174	14	on	on	ADP
ijtc-1733	174	15	average	average	ADJ
ijtc-1733	174	16	,	,	PUNCT
ijtc-1733	174	17	nearly	nearly	ADV
ijtc-1733	174	18	11	11	NUM
ijtc-1733	174	19	%	%	NOUN
ijtc-1733	174	20	of	of	ADP
ijtc-1733	174	21	the	the	DET
ijtc-1733	174	22	loans	loan	NOUN
ijtc-1733	174	23	in	in	ADP
ijtc-1733	174	24	the	the	DET
ijtc-1733	174	25	sample	sample	NOUN
ijtc-1733	174	26	are	be	AUX
ijtc-1733	174	27	classified	classify	VERB
ijtc-1733	174	28	as	as	ADP
ijtc-1733	174	29	non	non	ADJ
ijtc-1733	174	30	-	-	ADJ
ijtc-1733	174	31	performing	performing	ADJ
ijtc-1733	174	32	.	.	PUNCT
ijtc-1733	175	1	this	this	DET
ijtc-1733	175	2	average	average	ADJ
ijtc-1733	175	3	value	value	NOUN
ijtc-1733	175	4	conceals	conceal	VERB
ijtc-1733	175	5	substantial	substantial	ADJ
ijtc-1733	175	6	variability	variability	NOUN
ijtc-1733	175	7	within	within	ADP
ijtc-1733	175	8	the	the	DET
ijtc-1733	175	9	data	datum	NOUN
ijtc-1733	175	10	,	,	PUNCT
ijtc-1733	175	11	as	as	SCONJ
ijtc-1733	175	12	evidenced	evidence	VERB
ijtc-1733	175	13	by	by	ADP
ijtc-1733	175	14	the	the	DET
ijtc-1733	175	15	extensive	extensive	ADJ
ijtc-1733	175	16	range	range	NOUN
ijtc-1733	175	17	of	of	ADP
ijtc-1733	175	18	values	value	NOUN
ijtc-1733	175	19	.	.	PUNCT
ijtc-1733	176	1	the	the	DET
ijtc-1733	176	2	highest	high	ADJ
ijtc-1733	176	3	npl	npl	NOUN
ijtc-1733	176	4	rate	rate	NOUN
ijtc-1733	176	5	of	of	ADP
ijtc-1733	176	6	72	72	NUM
ijtc-1733	176	7	%	%	NOUN
ijtc-1733	176	8	serves	serve	VERB
ijtc-1733	176	9	as	as	ADP
ijtc-1733	176	10	an	an	DET
ijtc-1733	176	11	exceptional	exceptional	ADJ
ijtc-1733	176	12	instance	instance	NOUN
ijtc-1733	176	13	,	,	PUNCT
ijtc-1733	176	14	in	in	ADP
ijtc-1733	176	15	which	which	PRON
ijtc-1733	176	16	a	a	DET
ijtc-1733	176	17	substantial	substantial	ADJ
ijtc-1733	176	18	portion	portion	NOUN
ijtc-1733	176	19	of	of	ADP
ijtc-1733	176	20	loans	loan	NOUN
ijtc-1733	176	21	have	have	AUX
ijtc-1733	176	22	defaulted	default	VERB
ijtc-1733	176	23	.	.	PUNCT
ijtc-1733	177	1	in	in	ADP
ijtc-1733	177	2	contrast	contrast	NOUN
ijtc-1733	177	3	,	,	PUNCT
ijtc-1733	177	4	the	the	DET
ijtc-1733	177	5	lowest	low	ADJ
ijtc-1733	177	6	npl	npl	NOUN
ijtc-1733	177	7	rate	rate	NOUN
ijtc-1733	177	8	of	of	ADP
ijtc-1733	177	9	0	0	NUM
ijtc-1733	177	10	%	%	NOUN
ijtc-1733	177	11	signifies	signify	VERB
ijtc-1733	177	12	cases	case	NOUN
ijtc-1733	177	13	in	in	ADP
ijtc-1733	177	14	which	which	PRON
ijtc-1733	177	15	no	no	DET
ijtc-1733	177	16	loans	loan	NOUN
ijtc-1733	177	17	have	have	AUX
ijtc-1733	177	18	been	be	AUX
ijtc-1733	177	19	classified	classify	VERB
ijtc-1733	177	20	as	as	ADP
ijtc-1733	177	21	nonperforming	nonperforme	VERB
ijtc-1733	177	22	,	,	PUNCT
ijtc-1733	177	23	possibly	possibly	ADV
ijtc-1733	177	24	reflecting	reflect	VERB
ijtc-1733	177	25	outstanding	outstanding	ADJ
ijtc-1733	177	26	loan	loan	NOUN
ijtc-1733	177	27	performance	performance	NOUN
ijtc-1733	177	28	or	or	CCONJ
ijtc-1733	177	29	potential	potential	ADJ
ijtc-1733	177	30	data	datum	NOUN
ijtc-1733	177	31	limitations	limitation	NOUN
ijtc-1733	177	32	.	.	PUNCT
ijtc-1733	178	1	the	the	DET
ijtc-1733	178	2	significant	significant	ADJ
ijtc-1733	178	3	gap	gap	NOUN
ijtc-1733	178	4	between	between	ADP
ijtc-1733	178	5	the	the	DET
ijtc-1733	178	6	minimum	minimum	ADJ
ijtc-1733	178	7	and	and	CCONJ
ijtc-1733	178	8	maximum	maximum	ADJ
ijtc-1733	178	9	values	value	NOUN
ijtc-1733	178	10	highlights	highlight	VERB
ijtc-1733	178	11	substantial	substantial	ADJ
ijtc-1733	178	12	disparities	disparity	NOUN
ijtc-1733	178	13	in	in	ADP
ijtc-1733	178	14	loan	loan	NOUN
ijtc-1733	178	15	performance	performance	NOUN
ijtc-1733	178	16	across	across	ADP
ijtc-1733	178	17	various	various	ADJ
ijtc-1733	178	18	banks	bank	NOUN
ijtc-1733	178	19	and	and	CCONJ
ijtc-1733	178	20	periods	period	NOUN
ijtc-1733	178	21	,	,	PUNCT
ijtc-1733	178	22	implying	imply	VERB
ijtc-1733	178	23	potential	potential	ADJ
ijtc-1733	178	24	underlying	underlying	ADJ
ijtc-1733	178	25	issues	issue	NOUN
ijtc-1733	178	26	with	with	ADP
ijtc-1733	178	27	credit	credit	NOUN
ijtc-1733	178	28	management	management	NOUN
ijtc-1733	178	29	,	,	PUNCT
ijtc-1733	178	30	lending	lending	NOUN
ijtc-1733	178	31	policies	policy	NOUN
ijtc-1733	178	32	and	and	CCONJ
ijtc-1733	178	33	practices	practice	NOUN
ijtc-1733	178	34	,	,	PUNCT
ijtc-1733	178	35	or	or	CCONJ
ijtc-1733	178	36	economic	economic	ADJ
ijtc-1733	178	37	conditions	condition	NOUN
ijtc-1733	178	38	.	.	PUNCT
ijtc-1733	179	1	the	the	DET
ijtc-1733	179	2	gdp	gdp	NOUN
ijtc-1733	179	3	growth	growth	NOUN
ijtc-1733	179	4	rate	rate	NOUN
ijtc-1733	179	5	over	over	ADP
ijtc-1733	179	6	the	the	DET
ijtc-1733	179	7	specified	specify	VERB
ijtc-1733	179	8	period	period	NOUN
ijtc-1733	179	9	is	be	AUX
ijtc-1733	179	10	approximately	approximately	ADV
ijtc-1733	179	11	5.48	5.48	NUM
ijtc-1733	179	12	%	%	NOUN
ijtc-1733	179	13	.	.	PUNCT
ijtc-1733	180	1	this	this	DET
ijtc-1733	180	2	figure	figure	NOUN
ijtc-1733	180	3	suggests	suggest	VERB
ijtc-1733	180	4	moderate	moderate	ADJ
ijtc-1733	180	5	economic	economic	ADJ
ijtc-1733	180	6	expansion	expansion	NOUN
ijtc-1733	180	7	as	as	SCONJ
ijtc-1733	180	8	it	it	PRON
ijtc-1733	180	9	falls	fall	VERB
ijtc-1733	180	10	within	within	ADP
ijtc-1733	180	11	the	the	DET
ijtc-1733	180	12	middle	middle	NOUN
ijtc-1733	180	13	of	of	ADP
ijtc-1733	180	14	the	the	DET
ijtc-1733	180	15	range	range	NOUN
ijtc-1733	180	16	of	of	ADP
ijtc-1733	180	17	growth	growth	NOUN
ijtc-1733	180	18	rates	rate	NOUN
ijtc-1733	180	19	.	.	PUNCT
ijtc-1733	181	1	a	a	DET
ijtc-1733	181	2	maximum	maximum	ADJ
ijtc-1733	181	3	growth	growth	NOUN
ijtc-1733	181	4	rate	rate	NOUN
ijtc-1733	181	5	of	of	ADP
ijtc-1733	181	6	13.60	13.60	NUM
ijtc-1733	181	7	%	%	NOUN
ijtc-1733	181	8	indicates	indicate	VERB
ijtc-1733	181	9	strong	strong	ADJ
ijtc-1733	181	10	economic	economic	ADJ
ijtc-1733	181	11	growth	growth	NOUN
ijtc-1733	181	12	,	,	PUNCT
ijtc-1733	181	13	while	while	SCONJ
ijtc-1733	181	14	a	a	DET
ijtc-1733	181	15	minimum	minimum	ADJ
ijtc-1733	181	16	rate	rate	NOUN
ijtc-1733	181	17	of	of	ADP
ijtc-1733	181	18	0.51	0.51	NUM
ijtc-1733	181	19	%	%	NOUN
ijtc-1733	181	20	suggests	suggest	VERB
ijtc-1733	181	21	stagnation	stagnation	NOUN
ijtc-1733	181	22	or	or	CCONJ
ijtc-1733	181	23	minimal	minimal	ADJ
ijtc-1733	181	24	economic	economic	ADJ
ijtc-1733	181	25	expansion	expansion	NOUN
ijtc-1733	181	26	.	.	PUNCT
ijtc-1733	182	1	the	the	DET
ijtc-1733	182	2	relatively	relatively	ADV
ijtc-1733	182	3	high	high	ADJ
ijtc-1733	182	4	average	average	ADJ
ijtc-1733	182	5	growth	growth	NOUN
ijtc-1733	182	6	rate	rate	NOUN
ijtc-1733	182	7	implies	imply	VERB
ijtc-1733	182	8	a	a	DET
ijtc-1733	182	9	generally	generally	ADV
ijtc-1733	182	10	favorable	favorable	ADJ
ijtc-1733	182	11	economic	economic	ADJ
ijtc-1733	182	12	environment	environment	NOUN
ijtc-1733	182	13	,	,	PUNCT
ijtc-1733	182	14	but	but	CCONJ
ijtc-1733	182	15	the	the	DET
ijtc-1733	182	16	wide	wide	ADJ
ijtc-1733	182	17	range	range	NOUN
ijtc-1733	182	18	of	of	ADP
ijtc-1733	182	19	growth	growth	NOUN
ijtc-1733	182	20	rates	rate	NOUN
ijtc-1733	182	21	underscores	underscore	VERB
ijtc-1733	182	22	the	the	DET
ijtc-1733	182	23	diverse	diverse	ADJ
ijtc-1733	182	24	economic	economic	ADJ
ijtc-1733	182	25	conditions	condition	NOUN
ijtc-1733	182	26	that	that	PRON
ijtc-1733	182	27	could	could	AUX
ijtc-1733	182	28	potentially	potentially	ADV
ijtc-1733	182	29	impact	impact	VERB
ijtc-1733	182	30	the	the	DET
ijtc-1733	182	31	performance	performance	NOUN
ijtc-1733	182	32	of	of	ADP
ijtc-1733	182	33	loans	loan	NOUN
ijtc-1733	182	34	and	and	CCONJ
ijtc-1733	182	35	banking	banking	NOUN
ijtc-1733	182	36	stability	stability	NOUN
ijtc-1733	182	37	.	.	PUNCT
ijtc-1733	183	1	based	base	VERB
ijtc-1733	183	2	on	on	ADP
ijtc-1733	183	3	the	the	DET
ijtc-1733	183	4	data	datum	NOUN
ijtc-1733	183	5	,	,	PUNCT
ijtc-1733	183	6	the	the	DET
ijtc-1733	183	7	average	average	ADJ
ijtc-1733	183	8	bank	bank	NOUN
ijtc-1733	183	9	size	size	NOUN
ijtc-1733	183	10	is	be	AUX
ijtc-1733	183	11	5.04	5.04	NUM
ijtc-1733	183	12	%	%	NOUN
ijtc-1733	183	13	.	.	PUNCT
ijtc-1733	184	1	this	this	DET
ijtc-1733	184	2	figure	figure	NOUN
ijtc-1733	184	3	may	may	AUX
ijtc-1733	184	4	represent	represent	VERB
ijtc-1733	184	5	various	various	ADJ
ijtc-1733	184	6	metrics	metric	NOUN
ijtc-1733	184	7	,	,	PUNCT
ijtc-1733	184	8	such	such	ADJ
ijtc-1733	184	9	as	as	ADP
ijtc-1733	184	10	asset	asset	NOUN
ijtc-1733	184	11	size	size	NOUN
ijtc-1733	184	12	or	or	CCONJ
ijtc-1733	184	13	market	market	NOUN
ijtc-1733	184	14	share	share	NOUN
ijtc-1733	184	15	,	,	PUNCT
ijtc-1733	184	16	and	and	CCONJ
ijtc-1733	184	17	reflects	reflect	VERB
ijtc-1733	184	18	the	the	DET
ijtc-1733	184	19	relative	relative	ADJ
ijtc-1733	184	20	scale	scale	NOUN
ijtc-1733	184	21	of	of	ADP
ijtc-1733	184	22	banks	bank	NOUN
ijtc-1733	184	23	within	within	ADP
ijtc-1733	184	24	the	the	DET
ijtc-1733	184	25	sample	sample	NOUN
ijtc-1733	184	26	.	.	PUNCT
ijtc-1733	185	1	the	the	DET
ijtc-1733	185	2	significant	significant	ADJ
ijtc-1733	185	3	difference	difference	NOUN
ijtc-1733	185	4	between	between	ADP
ijtc-1733	185	5	the	the	DET
ijtc-1733	185	6	maximum	maximum	ADJ
ijtc-1733	185	7	and	and	CCONJ
ijtc-1733	185	8	minimum	minimum	ADJ
ijtc-1733	185	9	values	value	NOUN
ijtc-1733	185	10	indicates	indicate	VERB
ijtc-1733	185	11	a	a	DET
ijtc-1733	185	12	diverse	diverse	ADJ
ijtc-1733	185	13	banking	banking	NOUN
ijtc-1733	185	14	sector	sector	NOUN
ijtc-1733	185	15	with	with	ADP
ijtc-1733	185	16	varying	vary	VERB
ijtc-1733	185	17	operational	operational	ADJ
ijtc-1733	185	18	scales	scale	NOUN
ijtc-1733	185	19	.	.	PUNCT
ijtc-1733	186	1	large	large	ADJ
ijtc-1733	186	2	banks	bank	NOUN
ijtc-1733	186	3	with	with	ADP
ijtc-1733	186	4	higher	high	ADJ
ijtc-1733	186	5	maximum	maximum	ADJ
ijtc-1733	186	6	values	value	NOUN
ijtc-1733	186	7	may	may	AUX
ijtc-1733	186	8	have	have	VERB
ijtc-1733	186	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1733	186	10	the	the	DET
ijtc-1733	186	11	effect	effect	NOUN
ijtc-1733	186	12	of	of	ADP
ijtc-1733	186	13	macroeconomic	macroeconomic	ADJ
ijtc-1733	186	14	and	and	CCONJ
ijtc-1733	186	15	bank	bank	NOUN
ijtc-1733	186	16	-	-	PUNCT
ijtc-1733	186	17	specific	specific	ADJ
ijtc-1733	186	18	factors	factor	NOUN
ijtc-1733	186	19	on	on	ADP
ijtc-1733	186	20	the	the	DET
ijtc-1733	186	21	level	level	NOUN
ijtc-1733	186	22	of	of	ADP
ijtc-1733	186	23	non	non	ADJ
ijtc-1733	186	24	-	-	ADJ
ijtc-1733	186	25	performing	performing	ADJ
ijtc-1733	186	26	loans	loan	NOUN
ijtc-1733	186	27	in	in	ADP
ijtc-1733	186	28	ghana	ghana	PROPN
ijtc-1733	186	29	:	:	PUNCT
ijtc-1733	186	30	panel	panel	NOUN
ijtc-1733	186	31	data	datum	NOUN
ijtc-1733	186	32	regression	regression	VERB
ijtc-1733	186	33	analysis	analysis	NOUN
ijtc-1733	186	34	okine	okine	NOUN
ijtc-1733	186	35	and	and	CCONJ
ijtc-1733	186	36	garr	garr	PROPN
ijtc-1733	186	37	933	933	NUM
ijtc-1733	186	38	|	|	ADV
ijtc-1733	186	39	ilomata	ilomata	PROPN
ijtc-1733	186	40	international	international	ADJ
ijtc-1733	186	41	journal	journal	NOUN
ijtc-1733	186	42	of	of	ADP
ijtc-1733	186	43	tax	tax	PROPN
ijtc-1733	186	44	&	&	CCONJ
ijtc-1733	186	45	accounting	account	VERB
ijtc-1733	186	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	186	47	different	different	ADJ
ijtc-1733	186	48	risk	risk	NOUN
ijtc-1733	186	49	profiles	profile	NOUN
ijtc-1733	186	50	than	than	ADP
ijtc-1733	186	51	smaller	small	ADJ
ijtc-1733	186	52	banks	bank	NOUN
ijtc-1733	186	53	,	,	PUNCT
ijtc-1733	186	54	potentially	potentially	ADV
ijtc-1733	186	55	impacting	impact	VERB
ijtc-1733	186	56	their	their	PRON
ijtc-1733	186	57	non	non	ADJ
ijtc-1733	186	58	-	-	ADJ
ijtc-1733	186	59	performing	performing	ADJ
ijtc-1733	186	60	loan	loan	NOUN
ijtc-1733	186	61	(	(	PUNCT
ijtc-1733	186	62	npl	npl	NOUN
ijtc-1733	186	63	)	)	PUNCT
ijtc-1733	186	64	ratios	ratio	NOUN
ijtc-1733	186	65	differently	differently	ADV
ijtc-1733	186	66	.	.	PUNCT
ijtc-1733	187	1	the	the	DET
ijtc-1733	187	2	observed	observe	VERB
ijtc-1733	187	3	average	average	ADJ
ijtc-1733	187	4	capital	capital	NOUN
ijtc-1733	187	5	adequacy	adequacy	NOUN
ijtc-1733	187	6	ratio	ratio	NOUN
ijtc-1733	187	7	(	(	PUNCT
ijtc-1733	187	8	car	car	NOUN
ijtc-1733	187	9	)	)	PUNCT
ijtc-1733	187	10	is	be	AUX
ijtc-1733	187	11	14.16	14.16	NUM
ijtc-1733	187	12	%	%	NOUN
ijtc-1733	187	13	,	,	PUNCT
ijtc-1733	187	14	reflecting	reflect	VERB
ijtc-1733	187	15	that	that	DET
ijtc-1733	187	16	proportion	proportion	NOUN
ijtc-1733	187	17	of	of	ADP
ijtc-1733	187	18	the	the	DET
ijtc-1733	187	19	value	value	NOUN
ijtc-1733	187	20	(	(	PUNCT
ijtc-1733	187	21	capital	capital	NOUN
ijtc-1733	187	22	)	)	PUNCT
ijtc-1733	187	23	of	of	ADP
ijtc-1733	187	24	the	the	DET
ijtc-1733	187	25	bank	bank	NOUN
ijtc-1733	187	26	relative	relative	ADJ
ijtc-1733	187	27	to	to	ADP
ijtc-1733	187	28	the	the	DET
ijtc-1733	187	29	bank	bank	NOUN
ijtc-1733	187	30	’s	’s	PART
ijtc-1733	187	31	risk	risk	NOUN
ijtc-1733	187	32	-	-	PUNCT
ijtc-1733	187	33	weighted	weight	VERB
ijtc-1733	187	34	assets	asset	NOUN
ijtc-1733	187	35	.	.	PUNCT
ijtc-1733	188	1	the	the	DET
ijtc-1733	188	2	maximum	maximum	ADJ
ijtc-1733	188	3	ratio	ratio	NOUN
ijtc-1733	188	4	of	of	ADP
ijtc-1733	188	5	148	148	NUM
ijtc-1733	188	6	%	%	NOUN
ijtc-1733	188	7	indicates	indicate	VERB
ijtc-1733	188	8	instances	instance	NOUN
ijtc-1733	188	9	where	where	SCONJ
ijtc-1733	188	10	banks	bank	NOUN
ijtc-1733	188	11	maintain	maintain	VERB
ijtc-1733	188	12	substantial	substantial	ADJ
ijtc-1733	188	13	capital	capital	NOUN
ijtc-1733	188	14	buffers	buffer	NOUN
ijtc-1733	188	15	well	well	ADV
ijtc-1733	188	16	above	above	ADP
ijtc-1733	188	17	regulatory	regulatory	ADJ
ijtc-1733	188	18	requirements	requirement	NOUN
ijtc-1733	188	19	,	,	PUNCT
ijtc-1733	188	20	potentially	potentially	ADV
ijtc-1733	188	21	indicating	indicate	VERB
ijtc-1733	188	22	strong	strong	ADJ
ijtc-1733	188	23	financial	financial	ADJ
ijtc-1733	188	24	health	health	NOUN
ijtc-1733	188	25	or	or	CCONJ
ijtc-1733	188	26	conservative	conservative	ADJ
ijtc-1733	188	27	risk	risk	NOUN
ijtc-1733	188	28	management	management	NOUN
ijtc-1733	188	29	practices	practice	NOUN
ijtc-1733	188	30	.	.	PUNCT
ijtc-1733	189	1	in	in	ADP
ijtc-1733	189	2	contrast	contrast	NOUN
ijtc-1733	189	3	,	,	PUNCT
ijtc-1733	189	4	the	the	DET
ijtc-1733	189	5	minimum	minimum	ADJ
ijtc-1733	189	6	ratio	ratio	NOUN
ijtc-1733	189	7	of	of	ADP
ijtc-1733	189	8	0	0	NUM
ijtc-1733	189	9	%	%	NOUN
ijtc-1733	189	10	suggests	suggest	VERB
ijtc-1733	189	11	extreme	extreme	ADJ
ijtc-1733	189	12	cases	case	NOUN
ijtc-1733	189	13	in	in	ADP
ijtc-1733	189	14	which	which	PRON
ijtc-1733	189	15	banks	bank	NOUN
ijtc-1733	189	16	may	may	AUX
ijtc-1733	189	17	have	have	VERB
ijtc-1733	189	18	inadequate	inadequate	ADJ
ijtc-1733	189	19	or	or	CCONJ
ijtc-1733	189	20	no	no	DET
ijtc-1733	189	21	provision	provision	NOUN
ijtc-1733	189	22	at	at	ADV
ijtc-1733	189	23	all	all	ADV
ijtc-1733	189	24	,	,	PUNCT
ijtc-1733	189	25	for	for	ADP
ijtc-1733	189	26	capital	capital	NOUN
ijtc-1733	189	27	reserve	reserve	NOUN
ijtc-1733	189	28	relative	relative	ADJ
ijtc-1733	189	29	to	to	ADP
ijtc-1733	189	30	their	their	PRON
ijtc-1733	189	31	risk	risk	NOUN
ijtc-1733	189	32	exposures	exposure	NOUN
ijtc-1733	189	33	,	,	PUNCT
ijtc-1733	189	34	which	which	PRON
ijtc-1733	189	35	could	could	AUX
ijtc-1733	189	36	be	be	AUX
ijtc-1733	189	37	a	a	DET
ijtc-1733	189	38	critical	critical	ADJ
ijtc-1733	189	39	risk	risk	NOUN
ijtc-1733	189	40	factor	factor	NOUN
ijtc-1733	189	41	for	for	ADP
ijtc-1733	189	42	elevated	elevated	ADJ
ijtc-1733	189	43	npl	npl	NOUN
ijtc-1733	189	44	levels	level	NOUN
ijtc-1733	189	45	.	.	PUNCT
ijtc-1733	190	1	the	the	DET
ijtc-1733	190	2	very	very	ADV
ijtc-1733	190	3	broad	broad	ADJ
ijtc-1733	190	4	range	range	NOUN
ijtc-1733	190	5	of	of	ADP
ijtc-1733	190	6	capital	capital	NOUN
ijtc-1733	190	7	adequacy	adequacy	NOUN
ijtc-1733	190	8	ratios	ratio	NOUN
ijtc-1733	190	9	illustrates	illustrate	VERB
ijtc-1733	190	10	varied	varied	ADJ
ijtc-1733	190	11	financial	financial	ADJ
ijtc-1733	190	12	robustness	robustness	NOUN
ijtc-1733	190	13	among	among	ADP
ijtc-1733	190	14	banks	bank	NOUN
ijtc-1733	190	15	,	,	PUNCT
ijtc-1733	190	16	which	which	PRON
ijtc-1733	190	17	influences	influence	VERB
ijtc-1733	190	18	their	their	PRON
ijtc-1733	190	19	capacity	capacity	NOUN
ijtc-1733	190	20	to	to	PART
ijtc-1733	190	21	absorb	absorb	VERB
ijtc-1733	190	22	losses	loss	NOUN
ijtc-1733	190	23	and	and	CCONJ
ijtc-1733	190	24	manage	manage	VERB
ijtc-1733	190	25	credit	credit	NOUN
ijtc-1733	190	26	risk	risk	NOUN
ijtc-1733	190	27	effectively	effectively	ADV
ijtc-1733	190	28	.	.	PUNCT
ijtc-1733	191	1	the	the	DET
ijtc-1733	191	2	average	average	ADJ
ijtc-1733	191	3	unemployment	unemployment	NOUN
ijtc-1733	191	4	rate	rate	NOUN
ijtc-1733	191	5	is	be	AUX
ijtc-1733	191	6	4.88	4.88	NUM
ijtc-1733	191	7	%	%	NOUN
ijtc-1733	191	8	,	,	PUNCT
ijtc-1733	191	9	reflecting	reflect	VERB
ijtc-1733	191	10	moderate	moderate	ADJ
ijtc-1733	191	11	labor	labor	NOUN
ijtc-1733	191	12	-	-	PUNCT
ijtc-1733	191	13	market	market	NOUN
ijtc-1733	191	14	conditions	condition	NOUN
ijtc-1733	191	15	.	.	PUNCT
ijtc-1733	192	1	a	a	DET
ijtc-1733	192	2	maximum	maximum	ADJ
ijtc-1733	192	3	unemployment	unemployment	NOUN
ijtc-1733	192	4	rate	rate	NOUN
ijtc-1733	192	5	of	of	ADP
ijtc-1733	192	6	8.73	8.73	NUM
ijtc-1733	192	7	%	%	NOUN
ijtc-1733	192	8	signifies	signifie	NOUN
ijtc-1733	192	9	periods	period	NOUN
ijtc-1733	192	10	of	of	ADP
ijtc-1733	192	11	higher	high	ADJ
ijtc-1733	192	12	unemployment	unemployment	NOUN
ijtc-1733	192	13	,	,	PUNCT
ijtc-1733	192	14	which	which	PRON
ijtc-1733	192	15	could	could	AUX
ijtc-1733	192	16	adversely	adversely	ADV
ijtc-1733	192	17	affect	affect	VERB
ijtc-1733	192	18	borrowers	borrower	NOUN
ijtc-1733	192	19	'	'	PART
ijtc-1733	192	20	ability	ability	NOUN
ijtc-1733	192	21	to	to	PART
ijtc-1733	192	22	repay	repay	VERB
ijtc-1733	192	23	loans	loan	NOUN
ijtc-1733	192	24	,	,	PUNCT
ijtc-1733	192	25	thereby	thereby	ADV
ijtc-1733	192	26	increasing	increase	VERB
ijtc-1733	192	27	npls	npls	NOUN
ijtc-1733	192	28	.	.	PUNCT
ijtc-1733	193	1	the	the	DET
ijtc-1733	193	2	minimum	minimum	ADJ
ijtc-1733	193	3	unemployment	unemployment	NOUN
ijtc-1733	193	4	rate	rate	NOUN
ijtc-1733	193	5	of	of	ADP
ijtc-1733	193	6	2.17	2.17	NUM
ijtc-1733	193	7	%	%	NOUN
ijtc-1733	193	8	represents	represent	VERB
ijtc-1733	193	9	periods	period	NOUN
ijtc-1733	193	10	of	of	ADP
ijtc-1733	193	11	relatively	relatively	ADV
ijtc-1733	193	12	low	low	ADJ
ijtc-1733	193	13	unemployment	unemployment	NOUN
ijtc-1733	193	14	,	,	PUNCT
ijtc-1733	193	15	potentially	potentially	ADV
ijtc-1733	193	16	correlating	correlate	VERB
ijtc-1733	193	17	with	with	ADP
ijtc-1733	193	18	lower	low	ADJ
ijtc-1733	193	19	npl	npl	NOUN
ijtc-1733	193	20	rates	rate	NOUN
ijtc-1733	193	21	owing	owe	VERB
ijtc-1733	193	22	to	to	ADP
ijtc-1733	193	23	improved	improved	ADJ
ijtc-1733	193	24	borrower	borrower	NOUN
ijtc-1733	193	25	’s	’s	PART
ijtc-1733	193	26	disposable	disposable	ADJ
ijtc-1733	193	27	income	income	NOUN
ijtc-1733	193	28	,	,	PUNCT
ijtc-1733	193	29	thus	thus	ADV
ijtc-1733	193	30	,	,	PUNCT
ijtc-1733	193	31	enhanced	enhance	VERB
ijtc-1733	193	32	repayment	repayment	NOUN
ijtc-1733	193	33	capabilities	capability	NOUN
ijtc-1733	193	34	.	.	PUNCT
ijtc-1733	194	1	the	the	DET
ijtc-1733	194	2	range	range	NOUN
ijtc-1733	194	3	of	of	ADP
ijtc-1733	194	4	unemployment	unemployment	NOUN
ijtc-1733	194	5	rates	rate	NOUN
ijtc-1733	194	6	highlights	highlight	VERB
ijtc-1733	194	7	the	the	DET
ijtc-1733	194	8	variability	variability	NOUN
ijtc-1733	194	9	in	in	ADP
ijtc-1733	194	10	the	the	DET
ijtc-1733	194	11	labor	labor	NOUN
ijtc-1733	194	12	market	market	NOUN
ijtc-1733	194	13	conditions	condition	NOUN
ijtc-1733	194	14	,	,	PUNCT
ijtc-1733	194	15	which	which	PRON
ijtc-1733	194	16	can	can	AUX
ijtc-1733	194	17	have	have	VERB
ijtc-1733	194	18	direct	direct	ADJ
ijtc-1733	194	19	effects	effect	NOUN
ijtc-1733	194	20	on	on	ADP
ijtc-1733	194	21	loan	loan	NOUN
ijtc-1733	194	22	performance	performance	NOUN
ijtc-1733	194	23	and	and	CCONJ
ijtc-1733	194	24	banking	banking	NOUN
ijtc-1733	194	25	sector	sector	NOUN
ijtc-1733	194	26	stability	stability	NOUN
ijtc-1733	194	27	.	.	PUNCT
ijtc-1733	195	1	table	table	NOUN
ijtc-1733	195	2	3	3	NUM
ijtc-1733	195	3	redundant	redundant	ADJ
ijtc-1733	195	4	fixed	fix	VERB
ijtc-1733	195	5	effects	effect	NOUN
ijtc-1733	195	6	tests	test	VERB
ijtc-1733	195	7	effects	effect	NOUN
ijtc-1733	195	8	test	test	NOUN
ijtc-1733	195	9	statistic	statistic	PROPN
ijtc-1733	195	10	d.f	d.f	PROPN
ijtc-1733	195	11	.	.	PROPN
ijtc-1733	195	12	prob	prob	PROPN
ijtc-1733	195	13	.	.	PUNCT
ijtc-1733	196	1	cross	cross	NOUN
ijtc-1733	196	2	-	-	NOUN
ijtc-1733	196	3	section	section	NOUN
ijtc-1733	196	4	f	f	PROPN
ijtc-1733	196	5	7.164045	7.164045	NUM
ijtc-1733	196	6	(	(	PUNCT
ijtc-1733	196	7	19,375	19,375	NUM
ijtc-1733	196	8	)	)	PUNCT
ijtc-1733	196	9	0.0000	0.0000	NUM
ijtc-1733	196	10	cross	cross	ADJ
ijtc-1733	196	11	-	-	NOUN
ijtc-1733	196	12	section	section	ADJ
ijtc-1733	196	13	chi	chi	ADJ
ijtc-1733	196	14	-	-	PUNCT
ijtc-1733	196	15	square	square	ADJ
ijtc-1733	196	16	123.559222	123.559222	NUM
ijtc-1733	196	17	19	19	NUM
ijtc-1733	196	18	0.0000	0.0000	NUM
ijtc-1733	196	19	table	table	NOUN
ijtc-1733	196	20	4	4	NUM
ijtc-1733	196	21	correlated	correlate	VERB
ijtc-1733	196	22	random	random	ADJ
ijtc-1733	196	23	effects	effect	NOUN
ijtc-1733	196	24	hausman	hausman	PROPN
ijtc-1733	196	25	test	test	NOUN
ijtc-1733	196	26	test	test	NOUN
ijtc-1733	196	27	summary	summary	NOUN
ijtc-1733	196	28	chi	chi	PROPN
ijtc-1733	196	29	-	-	PUNCT
ijtc-1733	196	30	sq	sq	PROPN
ijtc-1733	196	31	.	.	PROPN
ijtc-1733	196	32	statistic	statistic	ADJ
ijtc-1733	196	33	chi	chi	PROPN
ijtc-1733	196	34	-	-	PUNCT
ijtc-1733	196	35	sq	sq	PROPN
ijtc-1733	196	36	.	.	PUNCT
ijtc-1733	196	37	d.f	d.f	PROPN
ijtc-1733	196	38	.	.	PROPN
ijtc-1733	196	39	prob	prob	PROPN
ijtc-1733	196	40	.	.	PUNCT
ijtc-1733	197	1	cross	cross	ADJ
ijtc-1733	197	2	-	-	ADJ
ijtc-1733	197	3	section	section	ADJ
ijtc-1733	197	4	random	random	ADJ
ijtc-1733	197	5	0.000000	0.000000	NUM
ijtc-1733	197	6	4	4	NUM
ijtc-1733	197	7	1.0000	1.0000	NUM
ijtc-1733	197	8	based	base	VERB
ijtc-1733	197	9	on	on	ADP
ijtc-1733	197	10	the	the	DET
ijtc-1733	197	11	null	null	ADJ
ijtc-1733	197	12	hypothesis	hypothesis	NOUN
ijtc-1733	198	1	,	,	PUNCT
ijtc-1733	198	2	the	the	DET
ijtc-1733	198	3	random	random	ADJ
ijtc-1733	198	4	effects	effect	NOUN
ijtc-1733	198	5	model	model	NOUN
ijtc-1733	198	6	is	be	AUX
ijtc-1733	198	7	generally	generally	ADV
ijtc-1733	198	8	deemed	deem	VERB
ijtc-1733	198	9	the	the	DET
ijtc-1733	198	10	most	most	ADV
ijtc-1733	198	11	appropriate	appropriate	ADJ
ijtc-1733	198	12	option	option	NOUN
ijtc-1733	198	13	,	,	PUNCT
ijtc-1733	198	14	whereas	whereas	SCONJ
ijtc-1733	198	15	the	the	DET
ijtc-1733	198	16	alternative	alternative	ADJ
ijtc-1733	198	17	hypothesis	hypothesis	NOUN
ijtc-1733	198	18	proposes	propose	VERB
ijtc-1733	198	19	that	that	SCONJ
ijtc-1733	198	20	the	the	DET
ijtc-1733	198	21	fixed	fix	VERB
ijtc-1733	198	22	effects	effect	NOUN
ijtc-1733	198	23	model	model	NOUN
ijtc-1733	198	24	is	be	AUX
ijtc-1733	198	25	preferable	preferable	ADJ
ijtc-1733	198	26	.	.	PUNCT
ijtc-1733	199	1	the	the	DET
ijtc-1733	199	2	information	information	NOUN
ijtc-1733	199	3	displayed	display	VERB
ijtc-1733	199	4	in	in	ADP
ijtc-1733	199	5	tables	table	NOUN
ijtc-1733	199	6	3	3	NUM
ijtc-1733	199	7	and	and	CCONJ
ijtc-1733	199	8	4	4	NUM
ijtc-1733	199	9	indicates	indicate	VERB
ijtc-1733	199	10	that	that	SCONJ
ijtc-1733	199	11	the	the	DET
ijtc-1733	199	12	random	random	ADJ
ijtc-1733	199	13	effects	effect	NOUN
ijtc-1733	199	14	model	model	NOUN
ijtc-1733	199	15	is	be	AUX
ijtc-1733	199	16	more	more	ADV
ijtc-1733	199	17	suitable	suitable	ADJ
ijtc-1733	199	18	for	for	ADP
ijtc-1733	199	19	this	this	DET
ijtc-1733	199	20	analysis	analysis	NOUN
ijtc-1733	199	21	,	,	PUNCT
ijtc-1733	199	22	as	as	SCONJ
ijtc-1733	199	23	demonstrated	demonstrate	VERB
ijtc-1733	199	24	by	by	ADP
ijtc-1733	199	25	the	the	DET
ijtc-1733	199	26	hausman	hausman	PROPN
ijtc-1733	199	27	test	test	NOUN
ijtc-1733	199	28	.	.	PUNCT
ijtc-1733	200	1	hence	hence	ADV
ijtc-1733	200	2	,	,	PUNCT
ijtc-1733	200	3	this	this	DET
ijtc-1733	200	4	study	study	NOUN
ijtc-1733	200	5	used	use	VERB
ijtc-1733	200	6	a	a	DET
ijtc-1733	200	7	random	random	ADJ
ijtc-1733	200	8	-	-	PUNCT
ijtc-1733	200	9	effects	effect	NOUN
ijtc-1733	200	10	model	model	NOUN
ijtc-1733	200	11	for	for	ADP
ijtc-1733	200	12	analysis	analysis	NOUN
ijtc-1733	200	13	.	.	PUNCT
ijtc-1733	201	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	201	2	the	the	DET
ijtc-1733	201	3	effect	effect	NOUN
ijtc-1733	201	4	of	of	ADP
ijtc-1733	201	5	macroeconomic	macroeconomic	ADJ
ijtc-1733	201	6	and	and	CCONJ
ijtc-1733	201	7	bank	bank	NOUN
ijtc-1733	201	8	-	-	PUNCT
ijtc-1733	201	9	specific	specific	ADJ
ijtc-1733	201	10	factors	factor	NOUN
ijtc-1733	201	11	on	on	ADP
ijtc-1733	201	12	the	the	DET
ijtc-1733	201	13	level	level	NOUN
ijtc-1733	201	14	of	of	ADP
ijtc-1733	201	15	non	non	ADJ
ijtc-1733	201	16	-	-	ADJ
ijtc-1733	201	17	performing	performing	ADJ
ijtc-1733	201	18	loans	loan	NOUN
ijtc-1733	201	19	in	in	ADP
ijtc-1733	201	20	ghana	ghana	PROPN
ijtc-1733	201	21	:	:	PUNCT
ijtc-1733	201	22	panel	panel	NOUN
ijtc-1733	201	23	data	datum	NOUN
ijtc-1733	201	24	regression	regression	VERB
ijtc-1733	201	25	analysis	analysis	NOUN
ijtc-1733	201	26	okine	okine	NOUN
ijtc-1733	201	27	and	and	CCONJ
ijtc-1733	201	28	garr	garr	PROPN
ijtc-1733	201	29	934	934	NUM
ijtc-1733	201	30	|	|	ADV
ijtc-1733	201	31	ilomata	ilomata	PROPN
ijtc-1733	201	32	international	international	ADJ
ijtc-1733	201	33	journal	journal	NOUN
ijtc-1733	201	34	of	of	ADP
ijtc-1733	201	35	tax	tax	PROPN
ijtc-1733	201	36	&	&	CCONJ
ijtc-1733	201	37	accounting	account	VERB
ijtc-1733	201	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	201	39	table	table	NOUN
ijtc-1733	201	40	5	5	NUM
ijtc-1733	201	41	panel	panel	NOUN
ijtc-1733	201	42	egls	egls	NOUN
ijtc-1733	201	43	(	(	PUNCT
ijtc-1733	201	44	cross	cross	ADJ
ijtc-1733	201	45	-	-	ADJ
ijtc-1733	201	46	section	section	ADJ
ijtc-1733	201	47	random	random	ADJ
ijtc-1733	201	48	effects	effect	NOUN
ijtc-1733	201	49	)	)	PUNCT
ijtc-1733	201	50	variable	variable	ADJ
ijtc-1733	201	51	coefficient	coefficient	NOUN
ijtc-1733	201	52	std	std	PROPN
ijtc-1733	201	53	.	.	NOUN
ijtc-1733	201	54	error	error	NOUN
ijtc-1733	201	55	t	t	NOUN
ijtc-1733	201	56	-	-	PUNCT
ijtc-1733	201	57	statistic	statistic	NOUN
ijtc-1733	201	58	prob	prob	NOUN
ijtc-1733	201	59	.	.	PUNCT
ijtc-1733	202	1	c	c	PROPN
ijtc-1733	202	2	11.50495	11.50495	NUM
ijtc-1733	202	3	2.492073	2.492073	NUM
ijtc-1733	202	4	4.616618	4.616618	NUM
ijtc-1733	202	5	0.0000	0.0000	NUM
ijtc-1733	202	6	gdpgr	gdpgr	NOUN
ijtc-1733	202	7	-0.303987	-0.303987	NOUN
ijtc-1733	202	8	0.169695	0.169695	NUM
ijtc-1733	202	9	-1.791374	-1.791374	NOUN
ijtc-1733	202	10	0.0740	0.0740	NUM
ijtc-1733	202	11	bnks	bnk	NOUN
ijtc-1733	202	12	0.440850	0.440850	NUM
ijtc-1733	202	13	0.137717	0.137717	NUM
ijtc-1733	202	14	3.201136	3.201136	NUM
ijtc-1733	202	15	0.0015	0.0015	NUM
ijtc-1733	202	16	car	car	NOUN
ijtc-1733	202	17	0.118130	0.118130	NUM
ijtc-1733	202	18	0.034106	0.034106	NUM
ijtc-1733	202	19	3.463620	3.463620	NUM
ijtc-1733	202	20	0.0006	0.0006	NUM
ijtc-1733	202	21	unemp	unemp	NOUN
ijtc-1733	202	22	-0.562229	-0.562229	VERB
ijtc-1733	202	23	0.273547	0.273547	NUM
ijtc-1733	202	24	-2.055331	-2.055331	NOUN
ijtc-1733	203	1	0.0405	0.0405	NUM
ijtc-1733	203	2	r	r	NOUN
ijtc-1733	203	3	-	-	PUNCT
ijtc-1733	203	4	squared	square	VERB
ijtc-1733	203	5	0.082424	0.082424	NUM
ijtc-1733	203	6	mean	mean	NOUN
ijtc-1733	203	7	dependent	dependent	ADJ
ijtc-1733	203	8	var	var	NOUN
ijtc-1733	203	9	3.825277	3.825277	NUM
ijtc-1733	203	10	adjusted	adjusted	ADJ
ijtc-1733	203	11	r	r	NOUN
ijtc-1733	203	12	-	-	PUNCT
ijtc-1733	203	13	squared	square	VERB
ijtc-1733	203	14	0.073108	0.073108	NUM
ijtc-1733	203	15	s.d	s.d	PROPN
ijtc-1733	203	16	.	.	PUNCT
ijtc-1733	203	17	dependent	dependent	ADJ
ijtc-1733	203	18	var	var	PROPN
ijtc-1733	203	19	8.226288	8.226288	NUM
ijtc-1733	203	20	s.e	s.e	PROPN
ijtc-1733	203	21	.	.	PROPN
ijtc-1733	203	22	of	of	ADP
ijtc-1733	203	23	regression	regression	NOUN
ijtc-1733	203	24	7.919819	7.919819	NUM
ijtc-1733	203	25	sum	sum	NOUN
ijtc-1733	203	26	squared	square	VERB
ijtc-1733	203	27	resid	resid	NOUN
ijtc-1733	203	28	24713.07	24713.07	NUM
ijtc-1733	203	29	f	f	X
ijtc-1733	203	30	-	-	PUNCT
ijtc-1733	203	31	statistic	statistic	ADJ
ijtc-1733	203	32	8.848038	8.848038	NUM
ijtc-1733	203	33	durbin	durbin	ADJ
ijtc-1733	203	34	-	-	PUNCT
ijtc-1733	203	35	watson	watson	NOUN
ijtc-1733	203	36	stat	stat	NOUN
ijtc-1733	203	37	0.994476	0.994476	NUM
ijtc-1733	203	38	prob(f	prob(f	NOUN
ijtc-1733	203	39	-	-	PUNCT
ijtc-1733	203	40	statistic	statistic	NOUN
ijtc-1733	203	41	)	)	PUNCT
ijtc-1733	203	42	0.000001	0.000001	NUM
ijtc-1733	203	43	table	table	NOUN
ijtc-1733	203	44	5	5	NUM
ijtc-1733	203	45	displays	display	VERB
ijtc-1733	203	46	the	the	DET
ijtc-1733	203	47	regression	regression	NOUN
ijtc-1733	203	48	outcomes	outcome	NOUN
ijtc-1733	203	49	that	that	PRON
ijtc-1733	203	50	assess	assess	VERB
ijtc-1733	203	51	the	the	DET
ijtc-1733	203	52	impact	impact	NOUN
ijtc-1733	203	53	of	of	ADP
ijtc-1733	203	54	the	the	DET
ijtc-1733	203	55	gdp	gdp	NOUN
ijtc-1733	203	56	growth	growth	NOUN
ijtc-1733	203	57	rate	rate	NOUN
ijtc-1733	203	58	,	,	PUNCT
ijtc-1733	203	59	size	size	NOUN
ijtc-1733	203	60	of	of	ADP
ijtc-1733	203	61	bank	bank	NOUN
ijtc-1733	203	62	,	,	PUNCT
ijtc-1733	203	63	capital	capital	NOUN
ijtc-1733	203	64	adequacy	adequacy	NOUN
ijtc-1733	203	65	,	,	PUNCT
ijtc-1733	203	66	and	and	CCONJ
ijtc-1733	203	67	unemployment	unemployment	NOUN
ijtc-1733	203	68	rate	rate	NOUN
ijtc-1733	203	69	on	on	ADP
ijtc-1733	203	70	bank	bank	NOUN
ijtc-1733	203	71	’s	’s	PART
ijtc-1733	203	72	non	non	ADJ
ijtc-1733	203	73	-	-	ADJ
ijtc-1733	203	74	performing	performing	ADJ
ijtc-1733	203	75	loans	loan	NOUN
ijtc-1733	203	76	(	(	PUNCT
ijtc-1733	203	77	npls	npls	NOUN
ijtc-1733	203	78	)	)	PUNCT
ijtc-1733	203	79	.	.	PUNCT
ijtc-1733	204	1	the	the	DET
ijtc-1733	204	2	analysis	analysis	NOUN
ijtc-1733	204	3	reveals	reveal	VERB
ijtc-1733	204	4	several	several	ADJ
ijtc-1733	204	5	crucial	crucial	ADJ
ijtc-1733	204	6	findings	finding	NOUN
ijtc-1733	204	7	concerning	concern	VERB
ijtc-1733	204	8	the	the	DET
ijtc-1733	204	9	influence	influence	NOUN
ijtc-1733	204	10	of	of	ADP
ijtc-1733	204	11	these	these	DET
ijtc-1733	204	12	variables	variable	NOUN
ijtc-1733	204	13	on	on	ADP
ijtc-1733	204	14	npls	npls	NOUN
ijtc-1733	204	15	,	,	PUNCT
ijtc-1733	204	16	imparting	impart	VERB
ijtc-1733	204	17	insights	insight	NOUN
ijtc-1733	204	18	into	into	ADP
ijtc-1733	204	19	their	their	PRON
ijtc-1733	204	20	roles	role	NOUN
ijtc-1733	204	21	in	in	ADP
ijtc-1733	204	22	determining	determine	VERB
ijtc-1733	204	23	loan	loan	NOUN
ijtc-1733	204	24	performance	performance	NOUN
ijtc-1733	204	25	.	.	PUNCT
ijtc-1733	205	1	regression	regression	NOUN
ijtc-1733	205	2	parameter	parameter	NOUN
ijtc-1733	205	3	of	of	ADP
ijtc-1733	205	4	the	the	DET
ijtc-1733	205	5	coefficient	coefficient	NOUN
ijtc-1733	205	6	for	for	ADP
ijtc-1733	205	7	the	the	DET
ijtc-1733	205	8	gdp	gdp	NOUN
ijtc-1733	205	9	growth	growth	NOUN
ijtc-1733	205	10	rate	rate	NOUN
ijtc-1733	205	11	is	be	AUX
ijtc-1733	205	12	denoted	denote	VERB
ijtc-1733	205	13	by	by	ADP
ijtc-1733	205	14	β	β	X
ijtc-1733	205	15	=	=	SYM
ijtc-1733	205	16	-0.304	-0.304	PROPN
ijtc-1733	205	17	,	,	PUNCT
ijtc-1733	205	18	with	with	ADP
ijtc-1733	205	19	a	a	DET
ijtc-1733	205	20	corresponding	corresponding	ADJ
ijtc-1733	205	21	t	t	NOUN
ijtc-1733	205	22	-	-	PUNCT
ijtc-1733	205	23	value	value	NOUN
ijtc-1733	205	24	of	of	ADP
ijtc-1733	205	25	1.791	1.791	NUM
ijtc-1733	205	26	and	and	CCONJ
ijtc-1733	205	27	p	p	NOUN
ijtc-1733	205	28	-	-	PUNCT
ijtc-1733	205	29	value	value	NOUN
ijtc-1733	205	30	of	of	ADP
ijtc-1733	205	31	0.0740	0.0740	NUM
ijtc-1733	205	32	.	.	PUNCT
ijtc-1733	206	1	this	this	PRON
ijtc-1733	206	2	indicates	indicate	VERB
ijtc-1733	206	3	the	the	DET
ijtc-1733	206	4	negative	negative	ADJ
ijtc-1733	206	5	effect	effect	NOUN
ijtc-1733	206	6	of	of	ADP
ijtc-1733	206	7	the	the	DET
ijtc-1733	206	8	rate	rate	NOUN
ijtc-1733	206	9	of	of	ADP
ijtc-1733	206	10	gdp	gdp	NOUN
ijtc-1733	206	11	growth	growth	NOUN
ijtc-1733	206	12	on	on	ADP
ijtc-1733	206	13	npls	npls	NOUN
ijtc-1733	206	14	,	,	PUNCT
ijtc-1733	206	15	though	though	SCONJ
ijtc-1733	206	16	it	it	PRON
ijtc-1733	206	17	fails	fail	VERB
ijtc-1733	206	18	to	to	PART
ijtc-1733	206	19	achieve	achieve	VERB
ijtc-1733	206	20	the	the	DET
ijtc-1733	206	21	conventional	conventional	ADJ
ijtc-1733	206	22	levels	level	NOUN
ijtc-1733	206	23	of	of	ADP
ijtc-1733	206	24	statistical	statistical	ADJ
ijtc-1733	206	25	import	import	NOUN
ijtc-1733	206	26	of	of	ADP
ijtc-1733	206	27	0.05	0.05	NUM
ijtc-1733	206	28	or	or	CCONJ
ijtc-1733	206	29	0.01	0.01	NUM
ijtc-1733	206	30	.	.	PUNCT
ijtc-1733	207	1	the	the	DET
ijtc-1733	207	2	negative	negative	ADJ
ijtc-1733	207	3	coefficient	coefficient	NOUN
ijtc-1733	207	4	suggests	suggest	VERB
ijtc-1733	207	5	a	a	DET
ijtc-1733	207	6	theoretical	theoretical	ADJ
ijtc-1733	207	7	converse	converse	NOUN
ijtc-1733	207	8	association	association	NOUN
ijtc-1733	207	9	between	between	ADP
ijtc-1733	207	10	the	the	DET
ijtc-1733	207	11	rate	rate	NOUN
ijtc-1733	207	12	of	of	ADP
ijtc-1733	207	13	gdp	gdp	NOUN
ijtc-1733	207	14	growth	growth	NOUN
ijtc-1733	207	15	and	and	CCONJ
ijtc-1733	207	16	bank	bank	NOUN
ijtc-1733	207	17	’s	’s	PART
ijtc-1733	207	18	npls	npls	NOUN
ijtc-1733	207	19	,	,	PUNCT
ijtc-1733	207	20	implying	imply	VERB
ijtc-1733	207	21	that	that	SCONJ
ijtc-1733	207	22	higher	high	ADJ
ijtc-1733	207	23	gdp	gdp	NOUN
ijtc-1733	207	24	growth	growth	NOUN
ijtc-1733	207	25	might	might	AUX
ijtc-1733	207	26	be	be	AUX
ijtc-1733	207	27	associated	associate	VERB
ijtc-1733	207	28	with	with	ADP
ijtc-1733	207	29	lower	low	ADJ
ijtc-1733	207	30	npls	npls	NOUN
ijtc-1733	207	31	.	.	PUNCT
ijtc-1733	208	1	nevertheless	nevertheless	ADV
ijtc-1733	208	2	,	,	PUNCT
ijtc-1733	208	3	given	give	VERB
ijtc-1733	208	4	that	that	SCONJ
ijtc-1733	208	5	the	the	DET
ijtc-1733	208	6	p	p	ADJ
ijtc-1733	208	7	-	-	PUNCT
ijtc-1733	208	8	value	value	NOUN
ijtc-1733	208	9	surpasses	surpass	VERB
ijtc-1733	208	10	the	the	DET
ijtc-1733	208	11	standard	standard	ADJ
ijtc-1733	208	12	threshold	threshold	NOUN
ijtc-1733	208	13	(	(	PUNCT
ijtc-1733	208	14	p<0.05	p<0.05	NOUN
ijtc-1733	208	15	)	)	PUNCT
ijtc-1733	208	16	for	for	ADP
ijtc-1733	208	17	statistical	statistical	ADJ
ijtc-1733	208	18	significance	significance	NOUN
ijtc-1733	208	19	,	,	PUNCT
ijtc-1733	208	20	there	there	PRON
ijtc-1733	208	21	is	be	VERB
ijtc-1733	208	22	insufficient	insufficient	ADJ
ijtc-1733	208	23	evidence	evidence	NOUN
ijtc-1733	208	24	to	to	PART
ijtc-1733	208	25	conclude	conclude	VERB
ijtc-1733	208	26	that	that	SCONJ
ijtc-1733	208	27	the	the	DET
ijtc-1733	208	28	rate	rate	NOUN
ijtc-1733	208	29	of	of	ADP
ijtc-1733	208	30	gdp	gdp	NOUN
ijtc-1733	208	31	growth	growth	NOUN
ijtc-1733	208	32	has	have	VERB
ijtc-1733	208	33	a	a	DET
ijtc-1733	208	34	meaningful	meaningful	ADJ
ijtc-1733	208	35	bearing	bearing	NOUN
ijtc-1733	208	36	on	on	ADP
ijtc-1733	208	37	npls	npls	NOUN
ijtc-1733	208	38	.	.	PUNCT
ijtc-1733	209	1	the	the	DET
ijtc-1733	209	2	foregoing	foregoing	NOUN
ijtc-1733	209	3	suggests	suggest	VERB
ijtc-1733	209	4	that	that	SCONJ
ijtc-1733	209	5	fluctuations	fluctuation	NOUN
ijtc-1733	209	6	in	in	ADP
ijtc-1733	209	7	gdp	gdp	NOUN
ijtc-1733	209	8	growth	growth	NOUN
ijtc-1733	209	9	do	do	AUX
ijtc-1733	209	10	not	not	PART
ijtc-1733	209	11	significantly	significantly	ADV
ijtc-1733	209	12	affect	affect	VERB
ijtc-1733	209	13	the	the	DET
ijtc-1733	209	14	portion	portion	NOUN
ijtc-1733	209	15	of	of	ADP
ijtc-1733	209	16	non	non	ADJ
ijtc-1733	209	17	-	-	ADJ
ijtc-1733	209	18	performing	performing	ADJ
ijtc-1733	209	19	loan	loan	NOUN
ijtc-1733	209	20	portfolio	portfolio	NOUN
ijtc-1733	209	21	in	in	ADP
ijtc-1733	209	22	the	the	DET
ijtc-1733	209	23	sample	sample	NOUN
ijtc-1733	209	24	surveyed	survey	VERB
ijtc-1733	209	25	.	.	PUNCT
ijtc-1733	210	1	the	the	DET
ijtc-1733	210	2	coefficient	coefficient	NOUN
ijtc-1733	210	3	for	for	ADP
ijtc-1733	210	4	the	the	DET
ijtc-1733	210	5	bank	bank	NOUN
ijtc-1733	210	6	size	size	NOUN
ijtc-1733	210	7	variable	variable	NOUN
ijtc-1733	210	8	is	be	AUX
ijtc-1733	210	9	denoted	denote	VERB
ijtc-1733	210	10	as	as	ADP
ijtc-1733	210	11	β	β	X
ijtc-1733	210	12	,	,	PUNCT
ijtc-1733	210	13	which	which	PRON
ijtc-1733	210	14	is	be	AUX
ijtc-1733	210	15	equal	equal	ADJ
ijtc-1733	210	16	to	to	ADP
ijtc-1733	210	17	0.441	0.441	NUM
ijtc-1733	210	18	.	.	PUNCT
ijtc-1733	211	1	the	the	DET
ijtc-1733	211	2	t	t	NOUN
ijtc-1733	211	3	-	-	PUNCT
ijtc-1733	211	4	value	value	NOUN
ijtc-1733	211	5	associated	associate	VERB
ijtc-1733	211	6	with	with	ADP
ijtc-1733	211	7	this	this	DET
ijtc-1733	211	8	coefficient	coefficient	NOUN
ijtc-1733	211	9	was	be	AUX
ijtc-1733	211	10	3.201	3.201	NUM
ijtc-1733	211	11	and	and	CCONJ
ijtc-1733	211	12	the	the	DET
ijtc-1733	211	13	corresponding	corresponding	ADJ
ijtc-1733	211	14	p	p	NOUN
ijtc-1733	211	15	-	-	PUNCT
ijtc-1733	211	16	value	value	NOUN
ijtc-1733	211	17	was	be	AUX
ijtc-1733	211	18	less	less	ADJ
ijtc-1733	211	19	than	than	ADP
ijtc-1733	211	20	0.001	0.001	NUM
ijtc-1733	211	21	.	.	PUNCT
ijtc-1733	212	1	the	the	DET
ijtc-1733	212	2	direct	direct	ADJ
ijtc-1733	212	3	and	and	CCONJ
ijtc-1733	212	4	statistically	statistically	ADV
ijtc-1733	212	5	substantial	substantial	ADJ
ijtc-1733	212	6	bond	bond	NOUN
ijtc-1733	212	7	indicates	indicate	VERB
ijtc-1733	212	8	that	that	SCONJ
ijtc-1733	212	9	bigger	big	ADJ
ijtc-1733	212	10	financial	financial	ADJ
ijtc-1733	212	11	institutions	institution	NOUN
ijtc-1733	212	12	are	be	AUX
ijtc-1733	212	13	inclined	inclined	ADJ
ijtc-1733	212	14	to	to	PART
ijtc-1733	212	15	exhibit	exhibit	VERB
ijtc-1733	212	16	higher	high	ADJ
ijtc-1733	212	17	levels	level	NOUN
ijtc-1733	212	18	of	of	ADP
ijtc-1733	212	19	npls	npls	NOUN
ijtc-1733	212	20	.	.	PUNCT
ijtc-1733	213	1	specifically	specifically	ADV
ijtc-1733	213	2	,	,	PUNCT
ijtc-1733	213	3	a	a	DET
ijtc-1733	213	4	1	1	NUM
ijtc-1733	213	5	%	%	NOUN
ijtc-1733	213	6	increase	increase	NOUN
ijtc-1733	213	7	in	in	ADP
ijtc-1733	213	8	bank	bank	NOUN
ijtc-1733	213	9	size	size	NOUN
ijtc-1733	213	10	was	be	AUX
ijtc-1733	213	11	associated	associate	VERB
ijtc-1733	213	12	with	with	ADP
ijtc-1733	213	13	a	a	DET
ijtc-1733	213	14	44.1	44.1	NUM
ijtc-1733	213	15	%	%	NOUN
ijtc-1733	213	16	increase	increase	NOUN
ijtc-1733	213	17	in	in	ADP
ijtc-1733	213	18	npls	npls	NOUN
ijtc-1733	213	19	.	.	PUNCT
ijtc-1733	214	1	this	this	DET
ijtc-1733	214	2	finding	finding	NOUN
ijtc-1733	214	3	suggests	suggest	VERB
ijtc-1733	214	4	that	that	SCONJ
ijtc-1733	214	5	,	,	PUNCT
ijtc-1733	214	6	as	as	SCONJ
ijtc-1733	214	7	banks	bank	NOUN
ijtc-1733	214	8	grow	grow	VERB
ijtc-1733	214	9	larger	large	ADJ
ijtc-1733	214	10	,	,	PUNCT
ijtc-1733	214	11	their	their	PRON
ijtc-1733	214	12	exposure	exposure	NOUN
ijtc-1733	214	13	to	to	ADP
ijtc-1733	214	14	credit	credit	NOUN
ijtc-1733	214	15	risk	risk	NOUN
ijtc-1733	214	16	increases	increase	NOUN
ijtc-1733	214	17	proportionally	proportionally	ADV
ijtc-1733	214	18	,	,	PUNCT
ijtc-1733	214	19	potentially	potentially	ADV
ijtc-1733	214	20	due	due	ADJ
ijtc-1733	214	21	to	to	ADP
ijtc-1733	214	22	factors	factor	NOUN
ijtc-1733	214	23	such	such	ADJ
ijtc-1733	214	24	as	as	ADP
ijtc-1733	214	25	expanded	expand	VERB
ijtc-1733	214	26	loan	loan	NOUN
ijtc-1733	214	27	portfolios	portfolio	NOUN
ijtc-1733	214	28	or	or	CCONJ
ijtc-1733	214	29	increased	increase	VERB
ijtc-1733	214	30	lending	lending	NOUN
ijtc-1733	214	31	activities	activity	NOUN
ijtc-1733	214	32	.	.	PUNCT
ijtc-1733	215	1	this	this	DET
ijtc-1733	215	2	substantial	substantial	ADJ
ijtc-1733	215	3	effect	effect	NOUN
ijtc-1733	215	4	underscores	underscore	VERB
ijtc-1733	215	5	the	the	DET
ijtc-1733	215	6	need	need	NOUN
ijtc-1733	215	7	for	for	SCONJ
ijtc-1733	215	8	larger	large	ADJ
ijtc-1733	215	9	banks	bank	NOUN
ijtc-1733	215	10	to	to	PART
ijtc-1733	215	11	implement	implement	VERB
ijtc-1733	215	12	effective	effective	ADJ
ijtc-1733	215	13	general	general	ADJ
ijtc-1733	215	14	financial	financial	ADJ
ijtc-1733	215	15	risk	risk	NOUN
ijtc-1733	215	16	management	management	NOUN
ijtc-1733	215	17	strategies	strategy	NOUN
ijtc-1733	215	18	to	to	PART
ijtc-1733	215	19	mitigate	mitigate	VERB
ijtc-1733	215	20	the	the	DET
ijtc-1733	215	21	rise	rise	NOUN
ijtc-1733	215	22	in	in	ADP
ijtc-1733	215	23	bad	bad	ADJ
ijtc-1733	215	24	debt	debt	NOUN
ijtc-1733	215	25	(	(	PUNCT
ijtc-1733	215	26	npls	npls	NOUN
ijtc-1733	215	27	)	)	PUNCT
ijtc-1733	215	28	to	to	PART
ijtc-1733	215	29	align	align	VERB
ijtc-1733	215	30	with	with	ADP
ijtc-1733	215	31	their	their	PRON
ijtc-1733	215	32	expansion	expansion	NOUN
ijtc-1733	215	33	.	.	PUNCT
ijtc-1733	216	1	the	the	DET
ijtc-1733	216	2	rate	rate	NOUN
ijtc-1733	216	3	of	of	ADP
ijtc-1733	216	4	capital	capital	NOUN
ijtc-1733	216	5	adequacy	adequacy	NOUN
ijtc-1733	216	6	in	in	ADP
ijtc-1733	216	7	a	a	DET
ijtc-1733	216	8	bank	bank	NOUN
ijtc-1733	216	9	demonstrates	demonstrate	VERB
ijtc-1733	216	10	favorable	favorable	ADJ
ijtc-1733	216	11	and	and	CCONJ
ijtc-1733	216	12	momentous	momentous	ADJ
ijtc-1733	216	13	effect	effect	NOUN
ijtc-1733	216	14	on	on	ADP
ijtc-1733	216	15	npls	npls	NOUN
ijtc-1733	216	16	,	,	PUNCT
ijtc-1733	216	17	with	with	ADP
ijtc-1733	216	18	a	a	DET
ijtc-1733	216	19	coefficient	coefficient	NOUN
ijtc-1733	216	20	of	of	ADP
ijtc-1733	216	21	β	β	X
ijtc-1733	216	22	=	=	SYM
ijtc-1733	216	23	0.118	0.118	NUM
ijtc-1733	216	24	,	,	PUNCT
ijtc-1733	216	25	a	a	DET
ijtc-1733	216	26	t	t	NOUN
ijtc-1733	216	27	-	-	PUNCT
ijtc-1733	216	28	value	value	NOUN
ijtc-1733	216	29	of	of	ADP
ijtc-1733	216	30	3.463	3.463	NUM
ijtc-1733	216	31	,	,	PUNCT
ijtc-1733	216	32	and	and	CCONJ
ijtc-1733	216	33	a	a	DET
ijtc-1733	216	34	p	p	NOUN
ijtc-1733	216	35	-	-	PUNCT
ijtc-1733	216	36	value	value	NOUN
ijtc-1733	216	37	below	below	ADP
ijtc-1733	216	38	0.001	0.001	NUM
ijtc-1733	216	39	.	.	PUNCT
ijtc-1733	217	1	this	this	PRON
ijtc-1733	217	2	suggests	suggest	VERB
ijtc-1733	217	3	that	that	SCONJ
ijtc-1733	217	4	an	an	DET
ijtc-1733	217	5	upsurge	upsurge	NOUN
ijtc-1733	217	6	in	in	ADP
ijtc-1733	217	7	the	the	DET
ijtc-1733	217	8	capital	capital	NOUN
ijtc-1733	217	9	adequacy	adequacy	NOUN
ijtc-1733	217	10	is	be	AUX
ijtc-1733	217	11	linked	link	VERB
ijtc-1733	217	12	with	with	ADP
ijtc-1733	217	13	an	an	DET
ijtc-1733	217	14	upsurge	upsurge	NOUN
ijtc-1733	217	15	in	in	ADP
ijtc-1733	217	16	npls	npls	NOUN
ijtc-1733	217	17	.	.	PUNCT
ijtc-1733	218	1	specifically	specifically	ADV
ijtc-1733	218	2	,	,	PUNCT
ijtc-1733	218	3	a	a	DET
ijtc-1733	218	4	1	1	NUM
ijtc-1733	218	5	%	%	NOUN
ijtc-1733	218	6	increase	increase	NOUN
ijtc-1733	218	7	in	in	ADP
ijtc-1733	218	8	car	car	NOUN
ijtc-1733	218	9	corresponds	correspond	NOUN
ijtc-1733	218	10	to	to	ADP
ijtc-1733	218	11	an	an	DET
ijtc-1733	218	12	11.8	11.8	NUM
ijtc-1733	218	13	%	%	NOUN
ijtc-1733	218	14	growth	growth	NOUN
ijtc-1733	218	15	in	in	ADP
ijtc-1733	218	16	npls	npls	NOUN
ijtc-1733	218	17	.	.	PUNCT
ijtc-1733	219	1	this	this	DET
ijtc-1733	219	2	direct	direct	ADJ
ijtc-1733	219	3	and	and	CCONJ
ijtc-1733	219	4	noteworthy	noteworthy	ADJ
ijtc-1733	219	5	bond	bond	NOUN
ijtc-1733	219	6	between	between	ADP
ijtc-1733	219	7	car	car	NOUN
ijtc-1733	219	8	and	and	CCONJ
ijtc-1733	219	9	npls	npls	NOUN
ijtc-1733	219	10	is	be	AUX
ijtc-1733	219	11	counterintuitive	counterintuitive	ADJ
ijtc-1733	219	12	because	because	SCONJ
ijtc-1733	219	13	higher	high	ADJ
ijtc-1733	219	14	capital	capital	NOUN
ijtc-1733	219	15	adequacy	adequacy	NOUN
ijtc-1733	219	16	ratios	ratio	NOUN
ijtc-1733	219	17	are	be	AUX
ijtc-1733	219	18	typically	typically	ADV
ijtc-1733	219	19	expected	expect	VERB
ijtc-1733	219	20	to	to	PART
ijtc-1733	219	21	reduce	reduce	VERB
ijtc-1733	219	22	credit	credit	NOUN
ijtc-1733	219	23	risk	risk	NOUN
ijtc-1733	219	24	.	.	PUNCT
ijtc-1733	220	1	the	the	DET
ijtc-1733	220	2	positive	positive	ADJ
ijtc-1733	220	3	coefficient	coefficient	NOUN
ijtc-1733	220	4	proves	prove	VERB
ijtc-1733	220	5	that	that	SCONJ
ijtc-1733	220	6	banks	bank	NOUN
ijtc-1733	220	7	with	with	ADP
ijtc-1733	220	8	higher	high	ADJ
ijtc-1733	220	9	capital	capital	NOUN
ijtc-1733	220	10	reserves	reserve	NOUN
ijtc-1733	220	11	might	might	AUX
ijtc-1733	220	12	also	also	ADV
ijtc-1733	220	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-1733	220	14	the	the	DET
ijtc-1733	220	15	effect	effect	NOUN
ijtc-1733	220	16	of	of	ADP
ijtc-1733	220	17	macroeconomic	macroeconomic	ADJ
ijtc-1733	220	18	and	and	CCONJ
ijtc-1733	220	19	bank	bank	NOUN
ijtc-1733	220	20	-	-	PUNCT
ijtc-1733	220	21	specific	specific	ADJ
ijtc-1733	220	22	factors	factor	NOUN
ijtc-1733	220	23	on	on	ADP
ijtc-1733	220	24	the	the	DET
ijtc-1733	220	25	level	level	NOUN
ijtc-1733	220	26	of	of	ADP
ijtc-1733	220	27	non	non	ADJ
ijtc-1733	220	28	-	-	ADJ
ijtc-1733	220	29	performing	performing	ADJ
ijtc-1733	220	30	loans	loan	NOUN
ijtc-1733	220	31	in	in	ADP
ijtc-1733	220	32	ghana	ghana	PROPN
ijtc-1733	220	33	:	:	PUNCT
ijtc-1733	220	34	panel	panel	NOUN
ijtc-1733	220	35	data	datum	NOUN
ijtc-1733	220	36	regression	regression	VERB
ijtc-1733	220	37	analysis	analysis	NOUN
ijtc-1733	220	38	okine	okine	NOUN
ijtc-1733	220	39	and	and	CCONJ
ijtc-1733	220	40	garr	garr	PROPN
ijtc-1733	220	41	935	935	NUM
ijtc-1733	221	1	|	|	ADV
ijtc-1733	221	2	ilomata	ilomata	PROPN
ijtc-1733	221	3	international	international	ADJ
ijtc-1733	221	4	journal	journal	NOUN
ijtc-1733	221	5	of	of	ADP
ijtc-1733	221	6	tax	tax	PROPN
ijtc-1733	221	7	&	&	CCONJ
ijtc-1733	221	8	accounting	accounting	PROPN
ijtc-1733	221	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	221	10	engross	engross	PROPN
ijtc-1733	221	11	in	in	ADP
ijtc-1733	221	12	riskier	risky	ADJ
ijtc-1733	221	13	lending	lending	NOUN
ijtc-1733	221	14	practices	practice	NOUN
ijtc-1733	221	15	or	or	CCONJ
ijtc-1733	221	16	have	have	VERB
ijtc-1733	221	17	greater	great	ADJ
ijtc-1733	221	18	exposure	exposure	NOUN
ijtc-1733	221	19	to	to	ADP
ijtc-1733	221	20	credit	credit	NOUN
ijtc-1733	221	21	losses	loss	NOUN
ijtc-1733	221	22	,	,	PUNCT
ijtc-1733	221	23	thereby	thereby	ADV
ijtc-1733	221	24	increasing	increase	VERB
ijtc-1733	221	25	their	their	PRON
ijtc-1733	221	26	npls	npls	NOUN
ijtc-1733	221	27	.	.	PUNCT
ijtc-1733	222	1	the	the	DET
ijtc-1733	222	2	regression	regression	NOUN
ijtc-1733	222	3	analysis	analysis	NOUN
ijtc-1733	222	4	also	also	ADV
ijtc-1733	222	5	reveals	reveal	VERB
ijtc-1733	222	6	a	a	DET
ijtc-1733	222	7	detrimental	detrimental	ADJ
ijtc-1733	222	8	and	and	CCONJ
ijtc-1733	222	9	statistically	statistically	ADV
ijtc-1733	222	10	substantial	substantial	ADJ
ijtc-1733	222	11	impact	impact	NOUN
ijtc-1733	222	12	of	of	ADP
ijtc-1733	222	13	the	the	DET
ijtc-1733	222	14	levels	level	NOUN
ijtc-1733	222	15	of	of	ADP
ijtc-1733	222	16	unemployment	unemployment	NOUN
ijtc-1733	222	17	on	on	ADP
ijtc-1733	222	18	npls	npls	NOUN
ijtc-1733	222	19	,	,	PUNCT
ijtc-1733	222	20	as	as	SCONJ
ijtc-1733	222	21	indicated	indicate	VERB
ijtc-1733	222	22	by	by	ADP
ijtc-1733	222	23	the	the	DET
ijtc-1733	222	24	coefficient	coefficient	NOUN
ijtc-1733	222	25	of	of	ADP
ijtc-1733	222	26	β	β	X
ijtc-1733	222	27	=	=	SYM
ijtc-1733	222	28	-0.562	-0.562	PROPN
ijtc-1733	222	29	,	,	PUNCT
ijtc-1733	222	30	a	a	DET
ijtc-1733	222	31	t	t	NOUN
ijtc-1733	222	32	-	-	PUNCT
ijtc-1733	222	33	value	value	NOUN
ijtc-1733	222	34	of	of	ADP
ijtc-1733	222	35	-2.055	-2.055	PUNCT
ijtc-1733	222	36	and	and	CCONJ
ijtc-1733	222	37	a	a	DET
ijtc-1733	222	38	p	p	NOUN
ijtc-1733	222	39	-	-	PUNCT
ijtc-1733	222	40	value	value	NOUN
ijtc-1733	222	41	of	of	ADP
ijtc-1733	222	42	0.0405	0.0405	NUM
ijtc-1733	222	43	.	.	PUNCT
ijtc-1733	223	1	this	this	DET
ijtc-1733	223	2	observation	observation	NOUN
ijtc-1733	223	3	signifies	signify	VERB
ijtc-1733	223	4	that	that	PRON
ijtc-1733	223	5	increased	increase	VERB
ijtc-1733	223	6	joblessness	joblessness	NOUN
ijtc-1733	223	7	is	be	AUX
ijtc-1733	223	8	accompanied	accompany	VERB
ijtc-1733	223	9	by	by	ADP
ijtc-1733	223	10	a	a	DET
ijtc-1733	223	11	lower	low	ADJ
ijtc-1733	223	12	incidence	incidence	NOUN
ijtc-1733	223	13	of	of	ADP
ijtc-1733	223	14	npls	npls	NOUN
ijtc-1733	223	15	.	.	PUNCT
ijtc-1733	224	1	specifically	specifically	ADV
ijtc-1733	224	2	,	,	PUNCT
ijtc-1733	224	3	a	a	DET
ijtc-1733	224	4	1	1	NUM
ijtc-1733	224	5	%	%	NOUN
ijtc-1733	224	6	growth	growth	NOUN
ijtc-1733	224	7	in	in	ADP
ijtc-1733	224	8	the	the	DET
ijtc-1733	224	9	rate	rate	NOUN
ijtc-1733	224	10	of	of	ADP
ijtc-1733	224	11	unemployment	unemployment	NOUN
ijtc-1733	224	12	corresponds	correspond	VERB
ijtc-1733	224	13	to	to	ADP
ijtc-1733	224	14	a	a	DET
ijtc-1733	224	15	56.2	56.2	NUM
ijtc-1733	224	16	%	%	NOUN
ijtc-1733	224	17	reduction	reduction	NOUN
ijtc-1733	224	18	in	in	ADP
ijtc-1733	224	19	npls	npls	NOUN
ijtc-1733	224	20	.	.	PUNCT
ijtc-1733	225	1	the	the	DET
ijtc-1733	225	2	above	above	ADJ
ijtc-1733	225	3	counterintuitive	counterintuitive	ADJ
ijtc-1733	225	4	outcome	outcome	NOUN
ijtc-1733	225	5	may	may	AUX
ijtc-1733	225	6	be	be	AUX
ijtc-1733	225	7	attributable	attributable	ADJ
ijtc-1733	225	8	to	to	ADP
ijtc-1733	225	9	intricate	intricate	ADJ
ijtc-1733	225	10	nuances	nuance	NOUN
ijtc-1733	225	11	in	in	ADP
ijtc-1733	225	12	the	the	DET
ijtc-1733	225	13	relationship	relationship	NOUN
ijtc-1733	225	14	between	between	ADP
ijtc-1733	225	15	labor	labor	NOUN
ijtc-1733	225	16	market	market	NOUN
ijtc-1733	225	17	dynamics	dynamic	NOUN
ijtc-1733	225	18	and	and	CCONJ
ijtc-1733	225	19	loan	loan	NOUN
ijtc-1733	225	20	performance	performance	NOUN
ijtc-1733	225	21	,	,	PUNCT
ijtc-1733	225	22	suggesting	suggest	VERB
ijtc-1733	225	23	that	that	SCONJ
ijtc-1733	225	24	periods	period	NOUN
ijtc-1733	225	25	of	of	ADP
ijtc-1733	225	26	elevated	elevated	ADJ
ijtc-1733	225	27	unemployment	unemployment	NOUN
ijtc-1733	225	28	may	may	AUX
ijtc-1733	225	29	coincide	coincide	VERB
ijtc-1733	225	30	with	with	ADP
ijtc-1733	225	31	enhanced	enhanced	ADJ
ijtc-1733	225	32	loan	loan	NOUN
ijtc-1733	225	33	repayment	repayment	NOUN
ijtc-1733	225	34	conditions	condition	NOUN
ijtc-1733	225	35	or	or	CCONJ
ijtc-1733	225	36	modifications	modification	NOUN
ijtc-1733	225	37	in	in	ADP
ijtc-1733	225	38	borrower	borrower	NOUN
ijtc-1733	225	39	behavior	behavior	NOUN
ijtc-1733	225	40	that	that	PRON
ijtc-1733	225	41	result	result	VERB
ijtc-1733	225	42	in	in	ADP
ijtc-1733	225	43	reduced	reduced	ADJ
ijtc-1733	225	44	npls	npls	NOUN
ijtc-1733	225	45	.	.	PUNCT
ijtc-1733	226	1	table	table	NOUN
ijtc-1733	226	2	5	5	NUM
ijtc-1733	226	3	presents	present	VERB
ijtc-1733	226	4	fascinating	fascinating	ADJ
ijtc-1733	226	5	observations	observation	NOUN
ijtc-1733	226	6	concerning	concern	VERB
ijtc-1733	226	7	the	the	DET
ijtc-1733	226	8	connections	connection	NOUN
ijtc-1733	226	9	between	between	ADP
ijtc-1733	226	10	some	some	DET
ijtc-1733	226	11	key	key	ADJ
ijtc-1733	226	12	macroeconomic	macroeconomic	ADJ
ijtc-1733	226	13	and	and	CCONJ
ijtc-1733	226	14	internal	internal	ADJ
ijtc-1733	226	15	bank	bank	NOUN
ijtc-1733	226	16	-	-	PUNCT
ijtc-1733	226	17	specific	specific	ADJ
ijtc-1733	226	18	factors	factor	NOUN
ijtc-1733	226	19	,	,	PUNCT
ijtc-1733	226	20	against	against	ADP
ijtc-1733	226	21	non	non	ADJ
ijtc-1733	226	22	-	-	ADJ
ijtc-1733	226	23	performing	performing	ADJ
ijtc-1733	226	24	loans	loan	NOUN
ijtc-1733	226	25	(	(	PUNCT
ijtc-1733	226	26	npls	npls	NOUN
ijtc-1733	226	27	)	)	PUNCT
ijtc-1733	226	28	.	.	PUNCT
ijtc-1733	227	1	the	the	DET
ijtc-1733	227	2	examination	examination	NOUN
ijtc-1733	227	3	of	of	ADP
ijtc-1733	227	4	these	these	DET
ijtc-1733	227	5	connections	connection	NOUN
ijtc-1733	227	6	illuminates	illuminate	VERB
ijtc-1733	227	7	the	the	DET
ijtc-1733	227	8	elements	element	NOUN
ijtc-1733	227	9	that	that	PRON
ijtc-1733	227	10	impact	impact	VERB
ijtc-1733	227	11	the	the	DET
ijtc-1733	227	12	performance	performance	NOUN
ijtc-1733	227	13	of	of	ADP
ijtc-1733	227	14	loans	loan	NOUN
ijtc-1733	227	15	within	within	ADP
ijtc-1733	227	16	the	the	DET
ijtc-1733	227	17	ghanaian	ghanaian	ADJ
ijtc-1733	227	18	banking	banking	NOUN
ijtc-1733	227	19	industry	industry	NOUN
ijtc-1733	227	20	,	,	PUNCT
ijtc-1733	227	21	while	while	SCONJ
ijtc-1733	227	22	providing	provide	VERB
ijtc-1733	227	23	a	a	DET
ijtc-1733	227	24	point	point	NOUN
ijtc-1733	227	25	of	of	ADP
ijtc-1733	227	26	comparison	comparison	NOUN
ijtc-1733	227	27	with	with	ADP
ijtc-1733	227	28	the	the	DET
ijtc-1733	227	29	existing	exist	VERB
ijtc-1733	227	30	literature	literature	NOUN
ijtc-1733	227	31	in	in	ADP
ijtc-1733	227	32	this	this	DET
ijtc-1733	227	33	field	field	NOUN
ijtc-1733	227	34	of	of	ADP
ijtc-1733	227	35	study	study	NOUN
ijtc-1733	227	36	.	.	PUNCT
ijtc-1733	228	1	the	the	DET
ijtc-1733	228	2	insignificant	insignificant	ADJ
ijtc-1733	228	3	,	,	PUNCT
ijtc-1733	228	4	yet	yet	CCONJ
ijtc-1733	228	5	negative	negative	ADJ
ijtc-1733	228	6	impact	impact	NOUN
ijtc-1733	228	7	of	of	ADP
ijtc-1733	228	8	the	the	DET
ijtc-1733	228	9	gdp	gdp	NOUN
ijtc-1733	228	10	growth	growth	NOUN
ijtc-1733	228	11	rate	rate	NOUN
ijtc-1733	228	12	on	on	ADP
ijtc-1733	228	13	npls	npls	NOUN
ijtc-1733	228	14	suggests	suggest	VERB
ijtc-1733	228	15	that	that	SCONJ
ijtc-1733	228	16	changes	change	NOUN
ijtc-1733	228	17	in	in	ADP
ijtc-1733	228	18	economic	economic	ADJ
ijtc-1733	228	19	growth	growth	NOUN
ijtc-1733	228	20	does	do	AUX
ijtc-1733	228	21	not	not	PART
ijtc-1733	228	22	substantially	substantially	ADV
ijtc-1733	228	23	affect	affect	VERB
ijtc-1733	228	24	the	the	DET
ijtc-1733	228	25	levels	level	NOUN
ijtc-1733	228	26	of	of	ADP
ijtc-1733	228	27	non	non	ADJ
ijtc-1733	228	28	-	-	ADJ
ijtc-1733	228	29	performing	perform	VERB
ijtc-1733	228	30	in	in	ADP
ijtc-1733	228	31	the	the	DET
ijtc-1733	228	32	observed	observed	ADJ
ijtc-1733	228	33	period	period	NOUN
ijtc-1733	228	34	.	.	PUNCT
ijtc-1733	229	1	this	this	PRON
ijtc-1733	229	2	contrasts	contrast	VERB
ijtc-1733	229	3	with	with	ADP
ijtc-1733	229	4	much	much	ADJ
ijtc-1733	229	5	of	of	ADP
ijtc-1733	229	6	the	the	DET
ijtc-1733	229	7	existing	exist	VERB
ijtc-1733	229	8	literature	literature	NOUN
ijtc-1733	229	9	,	,	PUNCT
ijtc-1733	229	10	which	which	PRON
ijtc-1733	229	11	typically	typically	ADV
ijtc-1733	229	12	reports	report	VERB
ijtc-1733	229	13	a	a	DET
ijtc-1733	229	14	significantly	significantly	ADV
ijtc-1733	229	15	negative	negative	ADJ
ijtc-1733	229	16	relationship	relationship	NOUN
ijtc-1733	229	17	between	between	ADP
ijtc-1733	229	18	gdp	gdp	NOUN
ijtc-1733	229	19	growth	growth	NOUN
ijtc-1733	229	20	and	and	CCONJ
ijtc-1733	229	21	npls	npls	NOUN
ijtc-1733	229	22	.	.	PUNCT
ijtc-1733	230	1	for	for	ADP
ijtc-1733	230	2	example	example	NOUN
ijtc-1733	230	3	,	,	PUNCT
ijtc-1733	230	4	ghosh	ghosh	PROPN
ijtc-1733	230	5	(	(	PUNCT
ijtc-1733	230	6	2015	2015	NUM
ijtc-1733	230	7	)	)	PUNCT
ijtc-1733	230	8	,	,	PUNCT
ijtc-1733	230	9	hasan	hasan	PROPN
ijtc-1733	230	10	(	(	PUNCT
ijtc-1733	230	11	2019	2019	NUM
ijtc-1733	230	12	)	)	PUNCT
ijtc-1733	230	13	,	,	PUNCT
ijtc-1733	230	14	and	and	CCONJ
ijtc-1733	230	15	gaur	gaur	NOUN
ijtc-1733	230	16	and	and	CCONJ
ijtc-1733	230	17	mohapatra	mohapatra	PROPN
ijtc-1733	230	18	(	(	PUNCT
ijtc-1733	230	19	2020	2020	NUM
ijtc-1733	230	20	)	)	PUNCT
ijtc-1733	230	21	find	find	VERB
ijtc-1733	230	22	that	that	SCONJ
ijtc-1733	230	23	higher	high	ADJ
ijtc-1733	230	24	gdp	gdp	NOUN
ijtc-1733	230	25	growth	growth	NOUN
ijtc-1733	230	26	rates	rate	NOUN
ijtc-1733	230	27	are	be	AUX
ijtc-1733	230	28	associated	associate	VERB
ijtc-1733	230	29	with	with	ADP
ijtc-1733	230	30	reduced	reduce	VERB
ijtc-1733	230	31	npls	npls	NOUN
ijtc-1733	230	32	in	in	ADP
ijtc-1733	230	33	the	the	DET
ijtc-1733	230	34	indian	indian	ADJ
ijtc-1733	230	35	banking	banking	NOUN
ijtc-1733	230	36	sector	sector	NOUN
ijtc-1733	230	37	,	,	PUNCT
ijtc-1733	230	38	attributing	attribute	VERB
ijtc-1733	230	39	this	this	PRON
ijtc-1733	230	40	to	to	ADP
ijtc-1733	230	41	improved	improve	VERB
ijtc-1733	230	42	economic	economic	ADJ
ijtc-1733	230	43	conditions	condition	NOUN
ijtc-1733	230	44	leading	lead	VERB
ijtc-1733	230	45	to	to	ADP
ijtc-1733	230	46	better	well	ADJ
ijtc-1733	230	47	borrower	borrower	NOUN
ijtc-1733	230	48	repayment	repayment	NOUN
ijtc-1733	230	49	capabilities	capability	NOUN
ijtc-1733	230	50	.	.	PUNCT
ijtc-1733	231	1	similarly	similarly	ADV
ijtc-1733	231	2	,	,	PUNCT
ijtc-1733	231	3	morrison	morrison	PROPN
ijtc-1733	231	4	and	and	CCONJ
ijtc-1733	231	5	white	white	PROPN
ijtc-1733	231	6	's	's	PART
ijtc-1733	231	7	(	(	PUNCT
ijtc-1733	231	8	2017	2017	NUM
ijtc-1733	231	9	)	)	PUNCT
ijtc-1733	231	10	research	research	NOUN
ijtc-1733	231	11	across	across	ADP
ijtc-1733	231	12	european	european	ADJ
ijtc-1733	231	13	banks	bank	NOUN
ijtc-1733	231	14	,	,	PUNCT
ijtc-1733	231	15	and	and	CCONJ
ijtc-1733	231	16	supports	support	VERB
ijtc-1733	231	17	the	the	DET
ijtc-1733	231	18	notion	notion	NOUN
ijtc-1733	231	19	that	that	SCONJ
ijtc-1733	231	20	strong	strong	ADJ
ijtc-1733	231	21	economic	economic	ADJ
ijtc-1733	231	22	growth	growth	NOUN
ijtc-1733	231	23	is	be	AUX
ijtc-1733	231	24	correlated	correlate	VERB
ijtc-1733	231	25	with	with	ADP
ijtc-1733	231	26	lower	low	ADJ
ijtc-1733	231	27	npls	npls	NOUN
ijtc-1733	231	28	.	.	PUNCT
ijtc-1733	232	1	the	the	DET
ijtc-1733	232	2	lack	lack	NOUN
ijtc-1733	232	3	of	of	ADP
ijtc-1733	232	4	significance	significance	NOUN
ijtc-1733	232	5	in	in	ADP
ijtc-1733	232	6	this	this	DET
ijtc-1733	232	7	study	study	NOUN
ijtc-1733	232	8	may	may	AUX
ijtc-1733	232	9	reflect	reflect	VERB
ijtc-1733	232	10	unique	unique	ADJ
ijtc-1733	232	11	economic	economic	ADJ
ijtc-1733	232	12	conditions	condition	NOUN
ijtc-1733	232	13	in	in	ADP
ijtc-1733	232	14	ghana	ghana	PROPN
ijtc-1733	232	15	,	,	PUNCT
ijtc-1733	232	16	where	where	SCONJ
ijtc-1733	232	17	other	other	ADJ
ijtc-1733	232	18	factors	factor	NOUN
ijtc-1733	232	19	may	may	AUX
ijtc-1733	232	20	overshadow	overshadow	VERB
ijtc-1733	232	21	the	the	DET
ijtc-1733	232	22	impact	impact	NOUN
ijtc-1733	232	23	of	of	ADP
ijtc-1733	232	24	gdp	gdp	NOUN
ijtc-1733	232	25	growth	growth	NOUN
ijtc-1733	232	26	on	on	ADP
ijtc-1733	232	27	loan	loan	NOUN
ijtc-1733	232	28	performance	performance	NOUN
ijtc-1733	232	29	,	,	PUNCT
ijtc-1733	232	30	or	or	CCONJ
ijtc-1733	232	31	it	it	PRON
ijtc-1733	232	32	may	may	AUX
ijtc-1733	232	33	indicate	indicate	VERB
ijtc-1733	232	34	that	that	SCONJ
ijtc-1733	232	35	the	the	DET
ijtc-1733	232	36	economic	economic	ADJ
ijtc-1733	232	37	growth	growth	NOUN
ijtc-1733	232	38	rate	rate	NOUN
ijtc-1733	232	39	alone	alone	ADV
ijtc-1733	232	40	is	be	AUX
ijtc-1733	232	41	not	not	PART
ijtc-1733	232	42	a	a	DET
ijtc-1733	232	43	sufficient	sufficient	ADJ
ijtc-1733	232	44	predictor	predictor	NOUN
ijtc-1733	232	45	of	of	ADP
ijtc-1733	232	46	npl	npl	PROPN
ijtc-1733	232	47	variations	variation	NOUN
ijtc-1733	232	48	.	.	PUNCT
ijtc-1733	233	1	this	this	DET
ijtc-1733	233	2	relationship	relationship	NOUN
ijtc-1733	233	3	may	may	AUX
ijtc-1733	233	4	also	also	ADV
ijtc-1733	233	5	stem	stem	VERB
ijtc-1733	233	6	from	from	ADP
ijtc-1733	233	7	the	the	DET
ijtc-1733	233	8	lagged	lag	VERB
ijtc-1733	233	9	or	or	CCONJ
ijtc-1733	233	10	weak	weak	ADJ
ijtc-1733	233	11	impact	impact	NOUN
ijtc-1733	233	12	of	of	ADP
ijtc-1733	233	13	gdp	gdp	NOUN
ijtc-1733	233	14	on	on	ADP
ijtc-1733	233	15	npl	npl	PROPN
ijtc-1733	233	16	and	and	CCONJ
ijtc-1733	233	17	the	the	DET
ijtc-1733	233	18	fact	fact	NOUN
ijtc-1733	233	19	that	that	SCONJ
ijtc-1733	233	20	other	other	ADJ
ijtc-1733	233	21	variables	variable	NOUN
ijtc-1733	233	22	,	,	PUNCT
ijtc-1733	233	23	more	more	ADV
ijtc-1733	233	24	powerful	powerful	ADJ
ijtc-1733	233	25	than	than	ADP
ijtc-1733	233	26	gdp	gdp	NOUN
ijtc-1733	233	27	have	have	AUX
ijtc-1733	233	28	significant	significant	ADJ
ijtc-1733	233	29	impact	impact	NOUN
ijtc-1733	233	30	on	on	ADP
ijtc-1733	233	31	npl	npl	PROPN
ijtc-1733	233	32	in	in	ADP
ijtc-1733	233	33	the	the	DET
ijtc-1733	233	34	ghanaian	ghanaian	ADJ
ijtc-1733	233	35	economy	economy	NOUN
ijtc-1733	233	36	.	.	PUNCT
ijtc-1733	234	1	the	the	DET
ijtc-1733	234	2	various	various	ADJ
ijtc-1733	234	3	banks	bank	NOUN
ijtc-1733	234	4	can	can	AUX
ijtc-1733	234	5	take	take	VERB
ijtc-1733	234	6	advantage	advantage	NOUN
ijtc-1733	234	7	of	of	ADP
ijtc-1733	234	8	these	these	DET
ijtc-1733	234	9	nuanced	nuanced	ADJ
ijtc-1733	234	10	relationships	relationship	NOUN
ijtc-1733	234	11	between	between	ADP
ijtc-1733	234	12	these	these	DET
ijtc-1733	234	13	variables	variable	NOUN
ijtc-1733	234	14	and	and	CCONJ
ijtc-1733	234	15	implement	implement	VERB
ijtc-1733	234	16	policies	policy	NOUN
ijtc-1733	234	17	that	that	PRON
ijtc-1733	234	18	address	address	VERB
ijtc-1733	234	19	specific	specific	ADJ
ijtc-1733	234	20	challenges	challenge	NOUN
ijtc-1733	234	21	in	in	ADP
ijtc-1733	234	22	their	their	PRON
ijtc-1733	234	23	area	area	NOUN
ijtc-1733	234	24	of	of	ADP
ijtc-1733	234	25	operations	operation	NOUN
ijtc-1733	234	26	.	.	PUNCT
ijtc-1733	235	1	these	these	DET
ijtc-1733	235	2	policies	policy	NOUN
ijtc-1733	235	3	may	may	AUX
ijtc-1733	235	4	include	include	VERB
ijtc-1733	235	5	prudent	prudent	ADJ
ijtc-1733	235	6	loan	loan	NOUN
ijtc-1733	235	7	portfolio	portfolio	NOUN
ijtc-1733	235	8	diversification	diversification	NOUN
ijtc-1733	235	9	,	,	PUNCT
ijtc-1733	235	10	quality	quality	NOUN
ijtc-1733	235	11	credit	credit	NOUN
ijtc-1733	235	12	management	management	NOUN
ijtc-1733	235	13	and	and	CCONJ
ijtc-1733	235	14	monitoring	monitoring	NOUN
ijtc-1733	235	15	to	to	PART
ijtc-1733	235	16	mitigate	mitigate	VERB
ijtc-1733	235	17	risk	risk	NOUN
ijtc-1733	235	18	,	,	PUNCT
ijtc-1733	235	19	influence	influence	NOUN
ijtc-1733	235	20	loan	loan	NOUN
ijtc-1733	235	21	terms	term	NOUN
ijtc-1733	235	22	,	,	PUNCT
ijtc-1733	235	23	customer	customer	NOUN
ijtc-1733	235	24	behavior	behavior	NOUN
ijtc-1733	235	25	,	,	PUNCT
ijtc-1733	235	26	credit	credit	NOUN
ijtc-1733	235	27	-	-	PUNCT
ijtc-1733	235	28	worthiness	worthiness	NOUN
ijtc-1733	235	29	,	,	PUNCT
ijtc-1733	235	30	and	and	CCONJ
ijtc-1733	235	31	maintenance	maintenance	NOUN
ijtc-1733	235	32	of	of	ADP
ijtc-1733	235	33	regulatory	regulatory	ADJ
ijtc-1733	235	34	compliance	compliance	NOUN
ijtc-1733	235	35	.	.	PUNCT
ijtc-1733	236	1	bank	bank	NOUN
ijtc-1733	236	2	management	management	NOUN
ijtc-1733	236	3	should	should	AUX
ijtc-1733	236	4	consider	consider	VERB
ijtc-1733	236	5	other	other	ADJ
ijtc-1733	236	6	factors	factor	NOUN
ijtc-1733	236	7	aside	aside	ADP
ijtc-1733	236	8	gdp	gdp	NOUN
ijtc-1733	236	9	,	,	PUNCT
ijtc-1733	236	10	diversify	diversify	VERB
ijtc-1733	236	11	the	the	DET
ijtc-1733	236	12	credit	credit	NOUN
ijtc-1733	236	13	portfolios	portfolio	NOUN
ijtc-1733	236	14	,	,	PUNCT
ijtc-1733	236	15	prioritize	prioritize	VERB
ijtc-1733	236	16	proactive	proactive	ADJ
ijtc-1733	236	17	risk	risk	NOUN
ijtc-1733	236	18	management	management	NOUN
ijtc-1733	236	19	and	and	CCONJ
ijtc-1733	236	20	carry	carry	VERB
ijtc-1733	236	21	out	out	ADP
ijtc-1733	236	22	detailed	detailed	ADJ
ijtc-1733	236	23	risk	risk	NOUN
ijtc-1733	236	24	assessment	assessment	NOUN
ijtc-1733	236	25	and	and	CCONJ
ijtc-1733	236	26	customer	customer	NOUN
ijtc-1733	236	27	evaluation	evaluation	NOUN
ijtc-1733	236	28	before	before	ADP
ijtc-1733	236	29	granting	grant	VERB
ijtc-1733	236	30	credit	credit	NOUN
ijtc-1733	236	31	.	.	PUNCT
ijtc-1733	237	1	the	the	DET
ijtc-1733	237	2	connection	connection	NOUN
ijtc-1733	237	3	that	that	PRON
ijtc-1733	237	4	exists	exist	VERB
ijtc-1733	237	5	between	between	ADP
ijtc-1733	237	6	the	the	DET
ijtc-1733	237	7	size	size	NOUN
ijtc-1733	237	8	of	of	ADP
ijtc-1733	237	9	a	a	DET
ijtc-1733	237	10	bank	bank	NOUN
ijtc-1733	237	11	and	and	CCONJ
ijtc-1733	237	12	non	non	ADJ
ijtc-1733	237	13	-	-	ADJ
ijtc-1733	237	14	performing	performing	ADJ
ijtc-1733	237	15	loans	loan	NOUN
ijtc-1733	237	16	(	(	PUNCT
ijtc-1733	237	17	npls	npls	NOUN
ijtc-1733	237	18	)	)	PUNCT
ijtc-1733	237	19	is	be	AUX
ijtc-1733	237	20	direct	direct	ADJ
ijtc-1733	237	21	and	and	CCONJ
ijtc-1733	237	22	statistically	statistically	ADV
ijtc-1733	237	23	substantial	substantial	ADJ
ijtc-1733	237	24	,	,	PUNCT
ijtc-1733	237	25	indicating	indicate	VERB
ijtc-1733	237	26	that	that	SCONJ
ijtc-1733	237	27	larger	large	ADJ
ijtc-1733	237	28	banks	bank	NOUN
ijtc-1733	237	29	have	have	VERB
ijtc-1733	237	30	higher	high	ADJ
ijtc-1733	237	31	levels	level	NOUN
ijtc-1733	237	32	of	of	ADP
ijtc-1733	237	33	npls	npls	NOUN
ijtc-1733	237	34	.	.	PUNCT
ijtc-1733	238	1	this	this	DET
ijtc-1733	238	2	finding	finding	NOUN
ijtc-1733	238	3	aligns	align	VERB
ijtc-1733	238	4	with	with	ADP
ijtc-1733	238	5	those	those	PRON
ijtc-1733	238	6	reported	report	VERB
ijtc-1733	238	7	by	by	ADP
ijtc-1733	238	8	kumar	kumar	PROPN
ijtc-1733	238	9	et	et	PROPN
ijtc-1733	238	10	al	al	PROPN
ijtc-1733	238	11	.	.	PROPN
ijtc-1733	239	1	(	(	PUNCT
ijtc-1733	239	2	2018	2018	NUM
ijtc-1733	239	3	)	)	PUNCT
ijtc-1733	239	4	,	,	PUNCT
ijtc-1733	239	5	agarwala	agarwala	NOUN
ijtc-1733	239	6	and	and	CCONJ
ijtc-1733	239	7	agarwala	agarwala	NOUN
ijtc-1733	239	8	(	(	PUNCT
ijtc-1733	239	9	2019	2019	NUM
ijtc-1733	239	10	)	)	PUNCT
ijtc-1733	239	11	,	,	PUNCT
ijtc-1733	239	12	and	and	CCONJ
ijtc-1733	239	13	thomas	thomas	PROPN
ijtc-1733	239	14	and	and	CCONJ
ijtc-1733	239	15	thakur	thakur	PROPN
ijtc-1733	239	16	(	(	PUNCT
ijtc-1733	239	17	2020	2020	NUM
ijtc-1733	239	18	)	)	PUNCT
ijtc-1733	239	19	,	,	PUNCT
ijtc-1733	239	20	who	who	PRON
ijtc-1733	239	21	observed	observe	VERB
ijtc-1733	239	22	that	that	SCONJ
ijtc-1733	239	23	larger	large	ADJ
ijtc-1733	239	24	banks	bank	NOUN
ijtc-1733	239	25	,	,	PUNCT
ijtc-1733	239	26	owing	owe	VERB
ijtc-1733	239	27	to	to	ADP
ijtc-1733	239	28	their	their	PRON
ijtc-1733	239	29	expanded	expand	VERB
ijtc-1733	239	30	loan	loan	NOUN
ijtc-1733	239	31	portfolios	portfolio	NOUN
ijtc-1733	239	32	and	and	CCONJ
ijtc-1733	239	33	increased	increase	VERB
ijtc-1733	239	34	potential	potential	NOUN
ijtc-1733	239	35	for	for	ADP
ijtc-1733	239	36	credit	credit	NOUN
ijtc-1733	239	37	risk	risk	NOUN
ijtc-1733	239	38	exposure	exposure	NOUN
ijtc-1733	239	39	,	,	PUNCT
ijtc-1733	239	40	often	often	ADV
ijtc-1733	239	41	face	face	VERB
ijtc-1733	239	42	enhanced	enhanced	ADJ
ijtc-1733	239	43	npls	npls	NOUN
ijtc-1733	239	44	.	.	PUNCT
ijtc-1733	240	1	this	this	DET
ijtc-1733	240	2	correlation	correlation	NOUN
ijtc-1733	240	3	may	may	AUX
ijtc-1733	240	4	be	be	AUX
ijtc-1733	240	5	ascribed	ascribe	VERB
ijtc-1733	240	6	to	to	ADP
ijtc-1733	240	7	the	the	DET
ijtc-1733	240	8	increased	increase	VERB
ijtc-1733	240	9	complexity	complexity	NOUN
ijtc-1733	240	10	of	of	ADP
ijtc-1733	240	11	managing	manage	VERB
ijtc-1733	240	12	large	large	ADJ
ijtc-1733	240	13	-	-	PUNCT
ijtc-1733	240	14	scale	scale	NOUN
ijtc-1733	240	15	operations	operation	NOUN
ijtc-1733	240	16	such	such	ADJ
ijtc-1733	240	17	as	as	ADP
ijtc-1733	240	18	financial	financial	ADJ
ijtc-1733	240	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	240	20	the	the	DET
ijtc-1733	240	21	effect	effect	NOUN
ijtc-1733	240	22	of	of	ADP
ijtc-1733	240	23	macroeconomic	macroeconomic	ADJ
ijtc-1733	240	24	and	and	CCONJ
ijtc-1733	240	25	bank	bank	NOUN
ijtc-1733	240	26	-	-	PUNCT
ijtc-1733	240	27	specific	specific	ADJ
ijtc-1733	240	28	factors	factor	NOUN
ijtc-1733	240	29	on	on	ADP
ijtc-1733	240	30	the	the	DET
ijtc-1733	240	31	level	level	NOUN
ijtc-1733	240	32	of	of	ADP
ijtc-1733	240	33	non	non	ADJ
ijtc-1733	240	34	-	-	ADJ
ijtc-1733	240	35	performing	performing	ADJ
ijtc-1733	240	36	loans	loan	NOUN
ijtc-1733	240	37	in	in	ADP
ijtc-1733	240	38	ghana	ghana	PROPN
ijtc-1733	240	39	:	:	PUNCT
ijtc-1733	240	40	panel	panel	NOUN
ijtc-1733	240	41	data	datum	NOUN
ijtc-1733	240	42	regression	regression	VERB
ijtc-1733	240	43	analysis	analysis	NOUN
ijtc-1733	240	44	okine	okine	NOUN
ijtc-1733	240	45	and	and	CCONJ
ijtc-1733	240	46	garr	garr	PROPN
ijtc-1733	241	1	936	936	NUM
ijtc-1733	241	2	|	|	ADV
ijtc-1733	241	3	ilomata	ilomata	PROPN
ijtc-1733	241	4	international	international	ADJ
ijtc-1733	241	5	journal	journal	NOUN
ijtc-1733	241	6	of	of	ADP
ijtc-1733	241	7	tax	tax	PROPN
ijtc-1733	241	8	&	&	CCONJ
ijtc-1733	241	9	accounting	account	VERB
ijtc-1733	241	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	241	11	institutions	institution	NOUN
ijtc-1733	241	12	,	,	PUNCT
ijtc-1733	241	13	which	which	PRON
ijtc-1733	241	14	can	can	AUX
ijtc-1733	241	15	lead	lead	VERB
ijtc-1733	241	16	to	to	ADP
ijtc-1733	241	17	less	less	ADV
ijtc-1733	241	18	-	-	PUNCT
ijtc-1733	241	19	effective	effective	ADJ
ijtc-1733	241	20	credit	credit	NOUN
ijtc-1733	241	21	risk	risk	NOUN
ijtc-1733	241	22	management	management	NOUN
ijtc-1733	241	23	.	.	PUNCT
ijtc-1733	242	1	the	the	DET
ijtc-1733	242	2	positive	positive	ADJ
ijtc-1733	242	3	effect	effect	NOUN
ijtc-1733	242	4	observed	observe	VERB
ijtc-1733	242	5	supports	support	VERB
ijtc-1733	242	6	the	the	DET
ijtc-1733	242	7	view	view	NOUN
ijtc-1733	242	8	that	that	SCONJ
ijtc-1733	242	9	scaling	scale	VERB
ijtc-1733	242	10	up	up	ADP
ijtc-1733	242	11	operations	operation	NOUN
ijtc-1733	242	12	without	without	ADP
ijtc-1733	242	13	proportional	proportional	ADJ
ijtc-1733	242	14	enhancements	enhancement	NOUN
ijtc-1733	242	15	in	in	ADP
ijtc-1733	242	16	risk	risk	NOUN
ijtc-1733	242	17	management	management	NOUN
ijtc-1733	242	18	can	can	AUX
ijtc-1733	242	19	exacerbate	exacerbate	VERB
ijtc-1733	242	20	credit	credit	NOUN
ijtc-1733	242	21	issues	issue	NOUN
ijtc-1733	242	22	and	and	CCONJ
ijtc-1733	242	23	increase	increase	VERB
ijtc-1733	242	24	npl	npl	NOUN
ijtc-1733	242	25	levels	level	NOUN
ijtc-1733	242	26	.	.	PUNCT
ijtc-1733	243	1	these	these	DET
ijtc-1733	243	2	results	result	NOUN
ijtc-1733	243	3	may	may	AUX
ijtc-1733	243	4	be	be	AUX
ijtc-1733	243	5	due	due	ADJ
ijtc-1733	243	6	to	to	ADP
ijtc-1733	243	7	the	the	DET
ijtc-1733	243	8	higher	high	ADJ
ijtc-1733	243	9	appetite	appetite	NOUN
ijtc-1733	243	10	of	of	ADP
ijtc-1733	243	11	lenders	lender	NOUN
ijtc-1733	243	12	,	,	PUNCT
ijtc-1733	243	13	leading	lead	VERB
ijtc-1733	243	14	to	to	ADP
ijtc-1733	243	15	excessive	excessive	ADJ
ijtc-1733	243	16	and	and	CCONJ
ijtc-1733	243	17	aggressive	aggressive	ADJ
ijtc-1733	243	18	loan	loan	NOUN
ijtc-1733	243	19	practices	practice	NOUN
ijtc-1733	243	20	,	,	PUNCT
ijtc-1733	243	21	large	large	ADJ
ijtc-1733	243	22	firms	firm	NOUN
ijtc-1733	243	23	having	have	VERB
ijtc-1733	243	24	intricate	intricate	ADJ
ijtc-1733	243	25	operations	operation	NOUN
ijtc-1733	243	26	,	,	PUNCT
ijtc-1733	243	27	or	or	CCONJ
ijtc-1733	243	28	the	the	DET
ijtc-1733	243	29	fact	fact	NOUN
ijtc-1733	243	30	that	that	SCONJ
ijtc-1733	243	31	bigger	big	ADJ
ijtc-1733	243	32	firms	firm	NOUN
ijtc-1733	243	33	have	have	AUX
ijtc-1733	243	34	large	large	ADJ
ijtc-1733	243	35	array	array	NOUN
ijtc-1733	243	36	of	of	ADP
ijtc-1733	243	37	credit	credit	NOUN
ijtc-1733	243	38	activities	activity	NOUN
ijtc-1733	243	39	fueling	fuel	VERB
ijtc-1733	243	40	their	their	PRON
ijtc-1733	243	41	exposure	exposure	NOUN
ijtc-1733	243	42	to	to	ADP
ijtc-1733	243	43	risk	risk	NOUN
ijtc-1733	243	44	.	.	PUNCT
ijtc-1733	244	1	there	there	PRON
ijtc-1733	244	2	will	will	AUX
ijtc-1733	244	3	be	be	AUX
ijtc-1733	244	4	both	both	CCONJ
ijtc-1733	244	5	regulatory	regulatory	ADJ
ijtc-1733	244	6	and	and	CCONJ
ijtc-1733	244	7	industry	industry	NOUN
ijtc-1733	244	8	implication	implication	NOUN
ijtc-1733	244	9	of	of	ADP
ijtc-1733	244	10	this	this	DET
ijtc-1733	244	11	finding	finding	NOUN
ijtc-1733	244	12	.	.	PUNCT
ijtc-1733	245	1	banks	bank	NOUN
ijtc-1733	245	2	should	should	AUX
ijtc-1733	245	3	practice	practice	VERB
ijtc-1733	245	4	stringent	stringent	ADJ
ijtc-1733	245	5	governance	governance	NOUN
ijtc-1733	245	6	and	and	CCONJ
ijtc-1733	245	7	control	control	NOUN
ijtc-1733	245	8	to	to	PART
ijtc-1733	245	9	prevent	prevent	VERB
ijtc-1733	245	10	excessive	excessive	ADJ
ijtc-1733	245	11	risk	risk	NOUN
ijtc-1733	245	12	-	-	PUNCT
ijtc-1733	245	13	taking	taking	NOUN
ijtc-1733	245	14	;	;	PUNCT
ijtc-1733	245	15	ensure	ensure	VERB
ijtc-1733	245	16	robust	robust	ADJ
ijtc-1733	245	17	risk	risk	NOUN
ijtc-1733	245	18	management	management	NOUN
ijtc-1733	245	19	;	;	PUNCT
ijtc-1733	245	20	and	and	CCONJ
ijtc-1733	245	21	strive	strive	VERB
ijtc-1733	245	22	for	for	ADP
ijtc-1733	245	23	loan	loan	NOUN
ijtc-1733	245	24	portfolio	portfolio	NOUN
ijtc-1733	245	25	diversification	diversification	NOUN
ijtc-1733	245	26	.	.	PUNCT
ijtc-1733	246	1	regulators	regulator	NOUN
ijtc-1733	246	2	must	must	AUX
ijtc-1733	246	3	of	of	ADP
ijtc-1733	246	4	necessity	necessity	NOUN
ijtc-1733	246	5	set	set	VERB
ijtc-1733	246	6	a	a	DET
ijtc-1733	246	7	higher	high	ADJ
ijtc-1733	246	8	capital	capital	NOUN
ijtc-1733	246	9	requirement	requirement	NOUN
ijtc-1733	246	10	on	on	ADP
ijtc-1733	246	11	bigger	big	ADJ
ijtc-1733	246	12	firms	firm	NOUN
ijtc-1733	246	13	;	;	PUNCT
ijtc-1733	246	14	enforce	enforce	VERB
ijtc-1733	246	15	stricter	strict	ADJ
ijtc-1733	246	16	regulations	regulation	NOUN
ijtc-1733	246	17	on	on	ADP
ijtc-1733	246	18	large	large	ADJ
ijtc-1733	246	19	institutions	institution	NOUN
ijtc-1733	246	20	;	;	PUNCT
ijtc-1733	246	21	and	and	CCONJ
ijtc-1733	246	22	increase	increase	VERB
ijtc-1733	246	23	oversight	oversight	NOUN
ijtc-1733	246	24	on	on	ADP
ijtc-1733	246	25	these	these	DET
ijtc-1733	246	26	big	big	ADJ
ijtc-1733	246	27	banks	bank	NOUN
ijtc-1733	246	28	for	for	SCONJ
ijtc-1733	246	29	them	they	PRON
ijtc-1733	246	30	to	to	PART
ijtc-1733	246	31	maintain	maintain	VERB
ijtc-1733	246	32	strict	strict	ADJ
ijtc-1733	246	33	regulatory	regulatory	ADJ
ijtc-1733	246	34	compliance	compliance	NOUN
ijtc-1733	246	35	.	.	PUNCT
ijtc-1733	247	1	the	the	DET
ijtc-1733	247	2	connection	connection	NOUN
ijtc-1733	247	3	existing	exist	VERB
ijtc-1733	247	4	between	between	ADP
ijtc-1733	247	5	capital	capital	NOUN
ijtc-1733	247	6	adequacy	adequacy	NOUN
ijtc-1733	247	7	ratio	ratio	NOUN
ijtc-1733	247	8	and	and	CCONJ
ijtc-1733	247	9	npls	npls	NOUN
ijtc-1733	247	10	is	be	AUX
ijtc-1733	247	11	substantial	substantial	ADJ
ijtc-1733	247	12	and	and	CCONJ
ijtc-1733	247	13	direct	direct	ADJ
ijtc-1733	247	14	,	,	PUNCT
ijtc-1733	247	15	which	which	PRON
ijtc-1733	247	16	suggests	suggest	VERB
ijtc-1733	247	17	a	a	DET
ijtc-1733	247	18	higher	high	ADJ
ijtc-1733	247	19	capital	capital	NOUN
ijtc-1733	247	20	adequacy	adequacy	NOUN
ijtc-1733	247	21	being	be	AUX
ijtc-1733	247	22	associated	associate	VERB
ijtc-1733	247	23	with	with	ADP
ijtc-1733	247	24	increased	increase	VERB
ijtc-1733	247	25	npl	npl	NOUN
ijtc-1733	247	26	levels	level	NOUN
ijtc-1733	247	27	.	.	PUNCT
ijtc-1733	248	1	this	this	DET
ijtc-1733	248	2	finding	finding	NOUN
ijtc-1733	248	3	is	be	AUX
ijtc-1733	248	4	somewhat	somewhat	ADV
ijtc-1733	248	5	counter	counter	ADJ
ijtc-1733	248	6	-	-	ADJ
ijtc-1733	248	7	intuitive	intuitive	ADJ
ijtc-1733	248	8	because	because	SCONJ
ijtc-1733	248	9	a	a	DET
ijtc-1733	248	10	higher	high	ADJ
ijtc-1733	248	11	car	car	NOUN
ijtc-1733	248	12	is	be	AUX
ijtc-1733	248	13	generally	generally	ADV
ijtc-1733	248	14	expected	expect	VERB
ijtc-1733	248	15	to	to	PART
ijtc-1733	248	16	mitigate	mitigate	VERB
ijtc-1733	248	17	credit	credit	NOUN
ijtc-1733	248	18	risk	risk	NOUN
ijtc-1733	248	19	by	by	ADP
ijtc-1733	248	20	providing	provide	VERB
ijtc-1733	248	21	a	a	DET
ijtc-1733	248	22	stronger	strong	ADJ
ijtc-1733	248	23	buffer	buffer	NOUN
ijtc-1733	248	24	against	against	ADP
ijtc-1733	248	25	potential	potential	ADJ
ijtc-1733	248	26	losses	loss	NOUN
ijtc-1733	248	27	.	.	PUNCT
ijtc-1733	249	1	thus	thus	ADV
ijtc-1733	249	2	,	,	PUNCT
ijtc-1733	249	3	this	this	DET
ijtc-1733	249	4	result	result	NOUN
ijtc-1733	249	5	diverges	diverge	VERB
ijtc-1733	249	6	from	from	ADP
ijtc-1733	249	7	studies	study	NOUN
ijtc-1733	249	8	such	such	ADJ
ijtc-1733	249	9	as	as	ADP
ijtc-1733	249	10	those	those	PRON
ijtc-1733	249	11	by	by	ADP
ijtc-1733	249	12	akinlo	akinlo	NOUN
ijtc-1733	249	13	and	and	CCONJ
ijtc-1733	249	14	emmanuel	emmanuel	PROPN
ijtc-1733	249	15	(	(	PUNCT
ijtc-1733	249	16	2020	2020	NUM
ijtc-1733	249	17	)	)	PUNCT
ijtc-1733	249	18	,	,	PUNCT
ijtc-1733	249	19	abiodun	abiodun	PROPN
ijtc-1733	249	20	et	et	PROPN
ijtc-1733	249	21	al	al	PROPN
ijtc-1733	249	22	.	.	PROPN
ijtc-1733	250	1	(	(	PUNCT
ijtc-1733	250	2	2020	2020	NUM
ijtc-1733	250	3	)	)	PUNCT
ijtc-1733	250	4	,	,	PUNCT
ijtc-1733	250	5	sunaryo	sunaryo	NOUN
ijtc-1733	250	6	(	(	PUNCT
ijtc-1733	250	7	2020	2020	NUM
ijtc-1733	250	8	)	)	PUNCT
ijtc-1733	250	9	,	,	PUNCT
ijtc-1733	250	10	and	and	CCONJ
ijtc-1733	250	11	ikpe	ikpe	VERB
ijtc-1733	250	12	et	et	PROPN
ijtc-1733	250	13	al	al	PROPN
ijtc-1733	250	14	.	.	PROPN
ijtc-1733	251	1	(	(	PUNCT
ijtc-1733	251	2	2018	2018	NUM
ijtc-1733	251	3	)	)	PUNCT
ijtc-1733	251	4	,	,	PUNCT
ijtc-1733	251	5	which	which	PRON
ijtc-1733	251	6	studies	study	NOUN
ijtc-1733	251	7	find	find	VERB
ijtc-1733	251	8	an	an	DET
ijtc-1733	251	9	inverse	inverse	NOUN
ijtc-1733	251	10	nexus	nexus	NOUN
ijtc-1733	251	11	between	between	ADP
ijtc-1733	251	12	capital	capital	NOUN
ijtc-1733	251	13	adequacy	adequacy	NOUN
ijtc-1733	251	14	ratio	ratio	NOUN
ijtc-1733	251	15	and	and	CCONJ
ijtc-1733	251	16	npls	npls	NOUN
ijtc-1733	251	17	in	in	ADP
ijtc-1733	251	18	nigerian	nigerian	ADJ
ijtc-1733	251	19	banks	bank	NOUN
ijtc-1733	251	20	.	.	PUNCT
ijtc-1733	252	1	the	the	DET
ijtc-1733	252	2	observed	observe	VERB
ijtc-1733	252	3	direct	direct	ADJ
ijtc-1733	252	4	association	association	NOUN
ijtc-1733	252	5	in	in	ADP
ijtc-1733	252	6	the	the	DET
ijtc-1733	252	7	study	study	NOUN
ijtc-1733	252	8	might	might	AUX
ijtc-1733	252	9	suggest	suggest	VERB
ijtc-1733	252	10	that	that	SCONJ
ijtc-1733	252	11	banks	bank	NOUN
ijtc-1733	252	12	with	with	ADP
ijtc-1733	252	13	greater	great	ADJ
ijtc-1733	252	14	capital	capital	NOUN
ijtc-1733	252	15	ratios	ratio	NOUN
ijtc-1733	252	16	engage	engage	VERB
ijtc-1733	252	17	in	in	ADP
ijtc-1733	252	18	riskier	risky	ADJ
ijtc-1733	252	19	lending	lending	NOUN
ijtc-1733	252	20	practices	practice	NOUN
ijtc-1733	252	21	,	,	PUNCT
ijtc-1733	252	22	possibly	possibly	ADV
ijtc-1733	252	23	due	due	ADP
ijtc-1733	252	24	to	to	ADP
ijtc-1733	252	25	a	a	DET
ijtc-1733	252	26	perceived	perceive	VERB
ijtc-1733	252	27	safety	safety	NOUN
ijtc-1733	252	28	net	net	NOUN
ijtc-1733	252	29	from	from	ADP
ijtc-1733	252	30	their	their	PRON
ijtc-1733	252	31	strong	strong	ADJ
ijtc-1733	252	32	capital	capital	NOUN
ijtc-1733	252	33	positions	position	NOUN
ijtc-1733	252	34	.	.	PUNCT
ijtc-1733	253	1	this	this	PRON
ijtc-1733	253	2	could	could	AUX
ijtc-1733	253	3	imply	imply	VERB
ijtc-1733	253	4	that	that	SCONJ
ijtc-1733	253	5	increased	increase	VERB
ijtc-1733	253	6	capital	capital	NOUN
ijtc-1733	253	7	adequacy	adequacy	NOUN
ijtc-1733	253	8	might	might	AUX
ijtc-1733	253	9	lead	lead	VERB
ijtc-1733	253	10	banks	bank	NOUN
ijtc-1733	253	11	to	to	PART
ijtc-1733	253	12	take	take	VERB
ijtc-1733	253	13	on	on	ADP
ijtc-1733	253	14	more	more	ADJ
ijtc-1733	253	15	credit	credit	NOUN
ijtc-1733	253	16	risk	risk	NOUN
ijtc-1733	253	17	,	,	PUNCT
ijtc-1733	253	18	or	or	CCONJ
ijtc-1733	253	19	relax	relax	VERB
ijtc-1733	253	20	in	in	ADP
ijtc-1733	253	21	aggressively	aggressively	ADV
ijtc-1733	253	22	pursuing	pursue	VERB
ijtc-1733	253	23	existing	exist	VERB
ijtc-1733	253	24	loan	loan	NOUN
ijtc-1733	253	25	defaulters	defaulter	NOUN
ijtc-1733	253	26	,	,	PUNCT
ijtc-1733	253	27	thus	thus	ADV
ijtc-1733	253	28	inadvertently	inadvertently	ADV
ijtc-1733	253	29	contributing	contribute	VERB
ijtc-1733	253	30	to	to	ADP
ijtc-1733	253	31	higher	high	ADJ
ijtc-1733	253	32	npls	npls	NOUN
ijtc-1733	253	33	in	in	ADP
ijtc-1733	253	34	the	the	DET
ijtc-1733	253	35	face	face	NOUN
ijtc-1733	253	36	an	an	DET
ijtc-1733	253	37	increased	increase	VERB
ijtc-1733	253	38	car	car	NOUN
ijtc-1733	253	39	.	.	PUNCT
ijtc-1733	254	1	this	this	DET
ijtc-1733	254	2	outcome	outcome	NOUN
ijtc-1733	254	3	implies	imply	VERB
ijtc-1733	254	4	that	that	SCONJ
ijtc-1733	254	5	banks	bank	NOUN
ijtc-1733	254	6	should	should	AUX
ijtc-1733	254	7	ensure	ensure	VERB
ijtc-1733	254	8	good	good	ADJ
ijtc-1733	254	9	governance	governance	NOUN
ijtc-1733	254	10	,	,	PUNCT
ijtc-1733	254	11	restrict	restrict	VERB
ijtc-1733	254	12	capital	capital	NOUN
ijtc-1733	254	13	allocation	allocation	NOUN
ijtc-1733	254	14	decision	decision	NOUN
ijtc-1733	254	15	unless	unless	SCONJ
ijtc-1733	254	16	they	they	PRON
ijtc-1733	254	17	in	in	ADP
ijtc-1733	254	18	consonance	consonance	NOUN
ijtc-1733	254	19	with	with	ADP
ijtc-1733	254	20	managerial	managerial	ADJ
ijtc-1733	254	21	ability	ability	NOUN
ijtc-1733	254	22	and	and	CCONJ
ijtc-1733	254	23	risk	risk	NOUN
ijtc-1733	254	24	appetite	appetite	NOUN
ijtc-1733	254	25	,	,	PUNCT
ijtc-1733	254	26	and	and	CCONJ
ijtc-1733	254	27	mitigate	mitigate	VERB
ijtc-1733	254	28	potential	potential	ADJ
ijtc-1733	254	29	loses	lose	NOUN
ijtc-1733	254	30	.	.	PUNCT
ijtc-1733	255	1	regulators	regulator	NOUN
ijtc-1733	255	2	should	should	AUX
ijtc-1733	255	3	also	also	ADV
ijtc-1733	255	4	consider	consider	VERB
ijtc-1733	255	5	the	the	DET
ijtc-1733	255	6	implementation	implementation	NOUN
ijtc-1733	255	7	of	of	ADP
ijtc-1733	255	8	risk	risk	NOUN
ijtc-1733	255	9	-	-	PUNCT
ijtc-1733	255	10	based	base	VERB
ijtc-1733	255	11	capital	capital	NOUN
ijtc-1733	255	12	requirement	requirement	NOUN
ijtc-1733	255	13	,	,	PUNCT
ijtc-1733	255	14	enhance	enhance	NOUN
ijtc-1733	255	15	firms	firm	NOUN
ijtc-1733	255	16	’	’	PART
ijtc-1733	255	17	supervision	supervision	NOUN
ijtc-1733	255	18	and	and	CCONJ
ijtc-1733	255	19	review	review	NOUN
ijtc-1733	255	20	banks	bank	NOUN
ijtc-1733	255	21	’	’	PART
ijtc-1733	255	22	capital	capital	NOUN
ijtc-1733	255	23	requirements	requirement	NOUN
ijtc-1733	255	24	,	,	PUNCT
ijtc-1733	255	25	whilst	whilst	SCONJ
ijtc-1733	255	26	enforcing	enforce	VERB
ijtc-1733	255	27	compliance	compliance	NOUN
ijtc-1733	255	28	to	to	ADP
ijtc-1733	255	29	banking	banking	NOUN
ijtc-1733	255	30	standards	standard	NOUN
ijtc-1733	255	31	and	and	CCONJ
ijtc-1733	255	32	regulation	regulation	NOUN
ijtc-1733	255	33	.	.	PUNCT
ijtc-1733	256	1	the	the	DET
ijtc-1733	256	2	finding	finding	NOUN
ijtc-1733	256	3	which	which	PRON
ijtc-1733	256	4	posits	posit	VERB
ijtc-1733	256	5	unemployment	unemployment	NOUN
ijtc-1733	256	6	rate	rate	NOUN
ijtc-1733	256	7	to	to	PART
ijtc-1733	256	8	have	have	VERB
ijtc-1733	256	9	a	a	DET
ijtc-1733	256	10	negative	negative	ADJ
ijtc-1733	256	11	and	and	CCONJ
ijtc-1733	256	12	statistically	statistically	ADV
ijtc-1733	256	13	remarkable	remarkable	ADJ
ijtc-1733	256	14	impact	impact	NOUN
ijtc-1733	256	15	on	on	ADP
ijtc-1733	256	16	npls	npls	NOUN
ijtc-1733	256	17	is	be	AUX
ijtc-1733	256	18	particularly	particularly	ADV
ijtc-1733	256	19	noteworthy	noteworthy	ADJ
ijtc-1733	256	20	,	,	PUNCT
ijtc-1733	256	21	but	but	CCONJ
ijtc-1733	256	22	diverges	diverge	VERB
ijtc-1733	256	23	from	from	ADP
ijtc-1733	256	24	conventional	conventional	ADJ
ijtc-1733	256	25	expectations	expectation	NOUN
ijtc-1733	256	26	.	.	PUNCT
ijtc-1733	257	1	generally	generally	ADV
ijtc-1733	257	2	,	,	PUNCT
ijtc-1733	257	3	higher	high	ADJ
ijtc-1733	257	4	unemployment	unemployment	NOUN
ijtc-1733	257	5	is	be	AUX
ijtc-1733	257	6	associated	associate	VERB
ijtc-1733	257	7	with	with	ADP
ijtc-1733	257	8	increased	increase	VERB
ijtc-1733	257	9	npls	npls	NOUN
ijtc-1733	257	10	because	because	SCONJ
ijtc-1733	257	11	unemployed	unemployed	ADJ
ijtc-1733	257	12	individuals	individual	NOUN
ijtc-1733	257	13	are	be	AUX
ijtc-1733	257	14	less	less	ADV
ijtc-1733	257	15	likely	likely	ADJ
ijtc-1733	257	16	to	to	PART
ijtc-1733	257	17	meet	meet	VERB
ijtc-1733	257	18	their	their	PRON
ijtc-1733	257	19	loan	loan	NOUN
ijtc-1733	257	20	obligations	obligation	NOUN
ijtc-1733	257	21	.	.	PUNCT
ijtc-1733	258	1	research	research	NOUN
ijtc-1733	258	2	conducted	conduct	VERB
ijtc-1733	258	3	by	by	ADP
ijtc-1733	258	4	ghosh	ghosh	PROPN
ijtc-1733	258	5	(	(	PUNCT
ijtc-1733	258	6	2017	2017	NUM
ijtc-1733	258	7	)	)	PUNCT
ijtc-1733	258	8	,	,	PUNCT
ijtc-1733	258	9	akinlo	akinlo	NOUN
ijtc-1733	258	10	and	and	CCONJ
ijtc-1733	258	11	emmanuel	emmanuel	PROPN
ijtc-1733	258	12	(	(	PUNCT
ijtc-1733	258	13	2020	2020	NUM
ijtc-1733	258	14	)	)	PUNCT
ijtc-1733	258	15	,	,	PUNCT
ijtc-1733	258	16	park	park	NOUN
ijtc-1733	258	17	and	and	CCONJ
ijtc-1733	258	18	park	park	NOUN
ijtc-1733	258	19	(	(	PUNCT
ijtc-1733	258	20	2020	2020	NUM
ijtc-1733	258	21	)	)	PUNCT
ijtc-1733	258	22	,	,	PUNCT
ijtc-1733	258	23	and	and	CCONJ
ijtc-1733	258	24	abimbola	abimbola	PROPN
ijtc-1733	258	25	(	(	PUNCT
ijtc-1733	258	26	2020	2020	NUM
ijtc-1733	258	27	)	)	PUNCT
ijtc-1733	258	28	supports	support	VERB
ijtc-1733	258	29	this	this	DET
ijtc-1733	258	30	view	view	NOUN
ijtc-1733	258	31	,	,	PUNCT
ijtc-1733	258	32	demonstrating	demonstrate	VERB
ijtc-1733	258	33	a	a	DET
ijtc-1733	258	34	direct	direct	ADJ
ijtc-1733	258	35	affiliation	affiliation	NOUN
ijtc-1733	258	36	between	between	ADP
ijtc-1733	258	37	unemployment	unemployment	NOUN
ijtc-1733	258	38	and	and	CCONJ
ijtc-1733	258	39	npls	npls	NOUN
ijtc-1733	258	40	.	.	PUNCT
ijtc-1733	259	1	however	however	ADV
ijtc-1733	259	2	,	,	PUNCT
ijtc-1733	259	3	the	the	DET
ijtc-1733	259	4	negative	negative	ADJ
ijtc-1733	259	5	relationship	relationship	NOUN
ijtc-1733	259	6	observed	observe	VERB
ijtc-1733	259	7	in	in	ADP
ijtc-1733	259	8	this	this	DET
ijtc-1733	259	9	study	study	NOUN
ijtc-1733	259	10	suggests	suggest	VERB
ijtc-1733	259	11	a	a	DET
ijtc-1733	259	12	different	different	ADJ
ijtc-1733	259	13	dynamic	dynamic	NOUN
ijtc-1733	259	14	for	for	ADP
ijtc-1733	259	15	ghana	ghana	PROPN
ijtc-1733	259	16	in	in	ADP
ijtc-1733	259	17	this	this	DET
ijtc-1733	259	18	period	period	NOUN
ijtc-1733	259	19	and	and	CCONJ
ijtc-1733	259	20	economic	economic	ADJ
ijtc-1733	259	21	condition	condition	NOUN
ijtc-1733	259	22	studied	study	VERB
ijtc-1733	259	23	.	.	PUNCT
ijtc-1733	260	1	this	this	PRON
ijtc-1733	260	2	could	could	AUX
ijtc-1733	260	3	be	be	AUX
ijtc-1733	260	4	due	due	ADJ
ijtc-1733	260	5	to	to	ADP
ijtc-1733	260	6	the	the	DET
ijtc-1733	260	7	specific	specific	ADJ
ijtc-1733	260	8	local	local	ADJ
ijtc-1733	260	9	economic	economic	ADJ
ijtc-1733	260	10	conditions	condition	NOUN
ijtc-1733	260	11	,	,	PUNCT
ijtc-1733	260	12	government	government	NOUN
ijtc-1733	260	13	interventions	intervention	NOUN
ijtc-1733	260	14	or	or	CCONJ
ijtc-1733	260	15	specific	specific	ADJ
ijtc-1733	260	16	government	government	NOUN
ijtc-1733	260	17	policy	policy	NOUN
ijtc-1733	260	18	,	,	PUNCT
ijtc-1733	260	19	that	that	PRON
ijtc-1733	260	20	mitigate	mitigate	VERB
ijtc-1733	260	21	the	the	DET
ijtc-1733	260	22	negative	negative	ADJ
ijtc-1733	260	23	impact	impact	NOUN
ijtc-1733	260	24	of	of	ADP
ijtc-1733	260	25	unemployment	unemployment	NOUN
ijtc-1733	260	26	on	on	ADP
ijtc-1733	260	27	loan	loan	NOUN
ijtc-1733	260	28	performance	performance	NOUN
ijtc-1733	260	29	in	in	ADP
ijtc-1733	260	30	ghana	ghana	PROPN
ijtc-1733	260	31	.	.	PUNCT
ijtc-1733	261	1	for	for	ADP
ijtc-1733	261	2	example	example	NOUN
ijtc-1733	261	3	,	,	PUNCT
ijtc-1733	261	4	if	if	SCONJ
ijtc-1733	261	5	unemployment	unemployment	NOUN
ijtc-1733	261	6	leads	lead	VERB
ijtc-1733	261	7	to	to	ADP
ijtc-1733	261	8	higher	high	ADJ
ijtc-1733	261	9	levels	level	NOUN
ijtc-1733	261	10	of	of	ADP
ijtc-1733	261	11	government	government	NOUN
ijtc-1733	261	12	or	or	CCONJ
ijtc-1733	261	13	institutional	institutional	ADJ
ijtc-1733	261	14	support	support	NOUN
ijtc-1733	261	15	,	,	PUNCT
ijtc-1733	261	16	this	this	PRON
ijtc-1733	261	17	might	might	AUX
ijtc-1733	261	18	offset	offset	VERB
ijtc-1733	261	19	the	the	DET
ijtc-1733	261	20	potential	potential	ADJ
ijtc-1733	261	21	increases	increase	NOUN
ijtc-1733	261	22	in	in	ADP
ijtc-1733	261	23	npls	npls	NOUN
ijtc-1733	261	24	.	.	PUNCT
ijtc-1733	262	1	it	it	PRON
ijtc-1733	262	2	may	may	AUX
ijtc-1733	262	3	also	also	ADV
ijtc-1733	262	4	be	be	AUX
ijtc-1733	262	5	that	that	SCONJ
ijtc-1733	262	6	,	,	PUNCT
ijtc-1733	262	7	the	the	DET
ijtc-1733	262	8	unemployed	unemployed	ADJ
ijtc-1733	262	9	avoid	avoid	VERB
ijtc-1733	262	10	contracting	contract	VERB
ijtc-1733	262	11	loans	loan	NOUN
ijtc-1733	262	12	altogether	altogether	ADV
ijtc-1733	262	13	,	,	PUNCT
ijtc-1733	262	14	knowing	know	VERB
ijtc-1733	262	15	their	their	PRON
ijtc-1733	262	16	current	current	ADJ
ijtc-1733	262	17	conditions	condition	NOUN
ijtc-1733	262	18	.	.	PUNCT
ijtc-1733	263	1	alternatively	alternatively	ADV
ijtc-1733	263	2	,	,	PUNCT
ijtc-1733	263	3	the	the	DET
ijtc-1733	263	4	structural	structural	ADJ
ijtc-1733	263	5	aspects	aspect	NOUN
ijtc-1733	263	6	of	of	ADP
ijtc-1733	263	7	the	the	DET
ijtc-1733	263	8	ghanaian	ghanaian	ADJ
ijtc-1733	263	9	economy	economy	NOUN
ijtc-1733	263	10	or	or	CCONJ
ijtc-1733	263	11	banking	banking	NOUN
ijtc-1733	263	12	sector	sector	NOUN
ijtc-1733	263	13	may	may	AUX
ijtc-1733	263	14	alter	alter	VERB
ijtc-1733	263	15	the	the	DET
ijtc-1733	263	16	usual	usual	ADJ
ijtc-1733	263	17	relationship	relationship	NOUN
ijtc-1733	263	18	between	between	ADP
ijtc-1733	263	19	unemployment	unemployment	NOUN
ijtc-1733	263	20	and	and	CCONJ
ijtc-1733	263	21	loan	loan	NOUN
ijtc-1733	263	22	performance	performance	NOUN
ijtc-1733	263	23	.	.	PUNCT
ijtc-1733	264	1	the	the	DET
ijtc-1733	264	2	unexpected	unexpected	ADJ
ijtc-1733	264	3	result	result	NOUN
ijtc-1733	264	4	may	may	AUX
ijtc-1733	264	5	stem	stem	VERB
ijtc-1733	264	6	from	from	ADP
ijtc-1733	264	7	the	the	DET
ijtc-1733	264	8	informal	informal	ADJ
ijtc-1733	264	9	nature	nature	NOUN
ijtc-1733	264	10	of	of	ADP
ijtc-1733	264	11	the	the	DET
ijtc-1733	264	12	economy	economy	NOUN
ijtc-1733	264	13	,	,	PUNCT
ijtc-1733	264	14	restricted	restrict	VERB
ijtc-1733	264	15	access	access	NOUN
ijtc-1733	264	16	to	to	ADP
ijtc-1733	264	17	flexible	flexible	ADJ
ijtc-1733	264	18	loans	loan	NOUN
ijtc-1733	264	19	,	,	PUNCT
ijtc-1733	264	20	and	and	CCONJ
ijtc-1733	264	21	individuals	individual	NOUN
ijtc-1733	264	22	having	have	VERB
ijtc-1733	264	23	access	access	NOUN
ijtc-1733	264	24	to	to	ADP
ijtc-1733	264	25	other	other	ADJ
ijtc-1733	264	26	sources	source	NOUN
ijtc-1733	264	27	of	of	ADP
ijtc-1733	264	28	income	income	NOUN
ijtc-1733	264	29	from	from	ADP
ijtc-1733	264	30	friends	friend	NOUN
ijtc-1733	264	31	,	,	PUNCT
ijtc-1733	264	32	families	family	NOUN
ijtc-1733	264	33	or	or	CCONJ
ijtc-1733	264	34	remittances	remittance	NOUN
ijtc-1733	264	35	from	from	ADP
ijtc-1733	264	36	abroad	abroad	ADV
ijtc-1733	264	37	.	.	PUNCT
ijtc-1733	265	1	the	the	DET
ijtc-1733	265	2	theory	theory	NOUN
ijtc-1733	265	3	of	of	ADP
ijtc-1733	265	4	financial	financial	ADJ
ijtc-1733	265	5	exclusion	exclusion	NOUN
ijtc-1733	265	6	which	which	PRON
ijtc-1733	265	7	suggests	suggest	VERB
ijtc-1733	265	8	restricted	restrict	VERB
ijtc-1733	265	9	access	access	NOUN
ijtc-1733	265	10	to	to	ADP
ijtc-1733	265	11	formal	formal	ADJ
ijtc-1733	265	12	sources	source	NOUN
ijtc-1733	265	13	of	of	ADP
ijtc-1733	265	14	funding	funding	NOUN
ijtc-1733	265	15	could	could	AUX
ijtc-1733	265	16	also	also	ADV
ijtc-1733	265	17	lead	lead	VERB
ijtc-1733	265	18	to	to	ADP
ijtc-1733	265	19	interruption	interruption	NOUN
ijtc-1733	265	20	between	between	ADP
ijtc-1733	265	21	unemployment	unemployment	NOUN
ijtc-1733	265	22	and	and	CCONJ
ijtc-1733	265	23	npls	npls	NOUN
ijtc-1733	265	24	.	.	PUNCT
ijtc-1733	266	1	this	this	DET
ijtc-1733	266	2	relationship	relationship	NOUN
ijtc-1733	266	3	implies	imply	VERB
ijtc-1733	266	4	that	that	SCONJ
ijtc-1733	266	5	the	the	DET
ijtc-1733	266	6	banks	bank	NOUN
ijtc-1733	266	7	need	need	VERB
ijtc-1733	266	8	to	to	PART
ijtc-1733	266	9	ensure	ensure	VERB
ijtc-1733	266	10	capital	capital	NOUN
ijtc-1733	266	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADP
ijtc-1733	266	12	the	the	DET
ijtc-1733	266	13	effect	effect	NOUN
ijtc-1733	266	14	of	of	ADP
ijtc-1733	266	15	macroeconomic	macroeconomic	ADJ
ijtc-1733	266	16	and	and	CCONJ
ijtc-1733	266	17	bank	bank	NOUN
ijtc-1733	266	18	-	-	PUNCT
ijtc-1733	266	19	specific	specific	ADJ
ijtc-1733	266	20	factors	factor	NOUN
ijtc-1733	266	21	on	on	ADP
ijtc-1733	266	22	the	the	DET
ijtc-1733	266	23	level	level	NOUN
ijtc-1733	266	24	of	of	ADP
ijtc-1733	266	25	non	non	ADJ
ijtc-1733	266	26	-	-	ADJ
ijtc-1733	266	27	performing	performing	ADJ
ijtc-1733	266	28	loans	loan	NOUN
ijtc-1733	266	29	in	in	ADP
ijtc-1733	266	30	ghana	ghana	PROPN
ijtc-1733	266	31	:	:	PUNCT
ijtc-1733	266	32	panel	panel	NOUN
ijtc-1733	266	33	data	datum	NOUN
ijtc-1733	266	34	regression	regression	VERB
ijtc-1733	266	35	analysis	analysis	NOUN
ijtc-1733	266	36	okine	okine	NOUN
ijtc-1733	266	37	and	and	CCONJ
ijtc-1733	266	38	garr	garr	PROPN
ijtc-1733	267	1	937	937	NUM
ijtc-1733	267	2	|	|	ADV
ijtc-1733	267	3	ilomata	ilomata	VERB
ijtc-1733	267	4	international	international	ADJ
ijtc-1733	267	5	journal	journal	NOUN
ijtc-1733	267	6	of	of	ADP
ijtc-1733	267	7	tax	tax	PROPN
ijtc-1733	267	8	&	&	CCONJ
ijtc-1733	267	9	accounting	account	VERB
ijtc-1733	267	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	267	11	buffers	buffer	NOUN
ijtc-1733	267	12	to	to	PART
ijtc-1733	267	13	absorb	absorb	VERB
ijtc-1733	267	14	potential	potential	ADJ
ijtc-1733	267	15	fallouts	fallout	NOUN
ijtc-1733	267	16	from	from	ADP
ijtc-1733	267	17	npls	npls	NOUN
ijtc-1733	267	18	,	,	PUNCT
ijtc-1733	267	19	recognize	recognize	VERB
ijtc-1733	267	20	probable	probable	ADJ
ijtc-1733	267	21	susceptibilities	susceptibility	NOUN
ijtc-1733	267	22	and	and	CCONJ
ijtc-1733	267	23	take	take	VERB
ijtc-1733	267	24	mitigative	mitigative	NOUN
ijtc-1733	267	25	actions	action	NOUN
ijtc-1733	267	26	,	,	PUNCT
ijtc-1733	267	27	monitor	monitor	VERB
ijtc-1733	267	28	credit	credit	NOUN
ijtc-1733	267	29	exposure	exposure	NOUN
ijtc-1733	267	30	and	and	CCONJ
ijtc-1733	267	31	diversify	diversify	VERB
ijtc-1733	267	32	their	their	PRON
ijtc-1733	267	33	risk	risk	NOUN
ijtc-1733	267	34	exposures	exposure	NOUN
ijtc-1733	267	35	.	.	PUNCT
ijtc-1733	268	1	regulatory	regulatory	ADJ
ijtc-1733	268	2	authorities	authority	NOUN
ijtc-1733	268	3	also	also	ADV
ijtc-1733	268	4	need	need	VERB
ijtc-1733	268	5	to	to	PART
ijtc-1733	268	6	implement	implement	VERB
ijtc-1733	268	7	policies	policy	NOUN
ijtc-1733	268	8	such	such	ADJ
ijtc-1733	268	9	as	as	ADP
ijtc-1733	268	10	loan	loan	NOUN
ijtc-1733	268	11	refinancing	refinancing	NOUN
ijtc-1733	268	12	to	to	ADP
ijtc-1733	268	13	cushion	cushion	NOUN
ijtc-1733	268	14	borrowers	borrower	NOUN
ijtc-1733	268	15	;	;	PUNCT
ijtc-1733	268	16	prioritize	prioritize	VERB
ijtc-1733	268	17	robust	robust	ADJ
ijtc-1733	268	18	credit	credit	NOUN
ijtc-1733	268	19	risk	risk	NOUN
ijtc-1733	268	20	evaluation	evaluation	NOUN
ijtc-1733	268	21	;	;	PUNCT
ijtc-1733	268	22	and	and	CCONJ
ijtc-1733	268	23	implement	implement	VERB
ijtc-1733	268	24	micro	micro	NOUN
ijtc-1733	268	25	-	-	ADJ
ijtc-1733	268	26	prudential	prudential	ADJ
ijtc-1733	268	27	strategies	strategy	NOUN
ijtc-1733	268	28	to	to	PART
ijtc-1733	268	29	reduce	reduce	VERB
ijtc-1733	268	30	the	the	DET
ijtc-1733	268	31	weight	weight	NOUN
ijtc-1733	268	32	of	of	ADP
ijtc-1733	268	33	economic	economic	ADJ
ijtc-1733	268	34	meltdown	meltdown	NOUN
ijtc-1733	268	35	on	on	ADP
ijtc-1733	268	36	the	the	DET
ijtc-1733	268	37	financial	financial	ADJ
ijtc-1733	268	38	industry	industry	NOUN
ijtc-1733	268	39	.	.	PUNCT
ijtc-1733	269	1	conclusion	conclusion	NOUN
ijtc-1733	269	2	the	the	DET
ijtc-1733	269	3	findings	finding	NOUN
ijtc-1733	269	4	presented	present	VERB
ijtc-1733	269	5	in	in	ADP
ijtc-1733	269	6	table	table	NOUN
ijtc-1733	269	7	5	5	NUM
ijtc-1733	269	8	demonstrate	demonstrate	VERB
ijtc-1733	269	9	the	the	DET
ijtc-1733	269	10	intricate	intricate	ADJ
ijtc-1733	269	11	,	,	PUNCT
ijtc-1733	269	12	and	and	CCONJ
ijtc-1733	269	13	nuanced	nuanced	ADJ
ijtc-1733	269	14	relationships	relationship	NOUN
ijtc-1733	269	15	between	between	ADP
ijtc-1733	269	16	macroeconomic	macroeconomic	ADJ
ijtc-1733	269	17	indicators	indicator	NOUN
ijtc-1733	269	18	and	and	CCONJ
ijtc-1733	269	19	internal	internal	ADJ
ijtc-1733	269	20	bank	bank	NOUN
ijtc-1733	269	21	-	-	PUNCT
ijtc-1733	269	22	specific	specific	ADJ
ijtc-1733	269	23	variables	variable	NOUN
ijtc-1733	269	24	on	on	ADP
ijtc-1733	269	25	non	non	ADJ
ijtc-1733	269	26	-	-	ADJ
ijtc-1733	269	27	performing	perform	VERB
ijtc-1733	269	28	assets	asset	NOUN
ijtc-1733	269	29	in	in	ADP
ijtc-1733	269	30	the	the	DET
ijtc-1733	269	31	ghanaian	ghanaian	ADJ
ijtc-1733	269	32	financial	financial	ADJ
ijtc-1733	269	33	system	system	NOUN
ijtc-1733	269	34	.	.	PUNCT
ijtc-1733	270	1	the	the	DET
ijtc-1733	270	2	insignificant	insignificant	ADJ
ijtc-1733	270	3	negative	negative	ADJ
ijtc-1733	270	4	correlation	correlation	NOUN
ijtc-1733	270	5	between	between	ADP
ijtc-1733	270	6	the	the	DET
ijtc-1733	270	7	rate	rate	NOUN
ijtc-1733	270	8	of	of	ADP
ijtc-1733	270	9	gdp	gdp	NOUN
ijtc-1733	270	10	growth	growth	NOUN
ijtc-1733	270	11	and	and	CCONJ
ijtc-1733	270	12	bad	bad	ADJ
ijtc-1733	270	13	debts	debt	NOUN
ijtc-1733	270	14	(	(	PUNCT
ijtc-1733	270	15	npls	npls	NOUN
ijtc-1733	270	16	)	)	PUNCT
ijtc-1733	270	17	indicates	indicate	VERB
ijtc-1733	270	18	that	that	SCONJ
ijtc-1733	270	19	growth	growth	NOUN
ijtc-1733	270	20	in	in	ADP
ijtc-1733	270	21	the	the	DET
ijtc-1733	270	22	economy	economy	NOUN
ijtc-1733	270	23	alone	alone	ADV
ijtc-1733	270	24	will	will	AUX
ijtc-1733	270	25	not	not	PART
ijtc-1733	270	26	necessarily	necessarily	ADV
ijtc-1733	270	27	be	be	AUX
ijtc-1733	270	28	the	the	DET
ijtc-1733	270	29	main	main	ADJ
ijtc-1733	270	30	determining	determine	VERB
ijtc-1733	270	31	factor	factor	NOUN
ijtc-1733	270	32	affecting	affect	VERB
ijtc-1733	270	33	loan	loan	NOUN
ijtc-1733	270	34	performance	performance	NOUN
ijtc-1733	270	35	.	.	PUNCT
ijtc-1733	271	1	this	this	DET
ijtc-1733	271	2	result	result	NOUN
ijtc-1733	271	3	contradicts	contradict	VERB
ijtc-1733	271	4	the	the	DET
ijtc-1733	271	5	existing	exist	VERB
ijtc-1733	271	6	literature	literature	NOUN
ijtc-1733	271	7	,	,	PUNCT
ijtc-1733	271	8	which	which	PRON
ijtc-1733	271	9	frequently	frequently	ADV
ijtc-1733	271	10	associates	associate	VERB
ijtc-1733	271	11	robust	robust	ADJ
ijtc-1733	271	12	economic	economic	ADJ
ijtc-1733	271	13	growth	growth	NOUN
ijtc-1733	271	14	with	with	ADP
ijtc-1733	271	15	decreased	decrease	VERB
ijtc-1733	271	16	npls	npls	NOUN
ijtc-1733	271	17	,	,	PUNCT
ijtc-1733	271	18	suggesting	suggest	VERB
ijtc-1733	271	19	that	that	SCONJ
ijtc-1733	271	20	other	other	ADJ
ijtc-1733	271	21	variables	variable	NOUN
ijtc-1733	271	22	may	may	AUX
ijtc-1733	271	23	have	have	VERB
ijtc-1733	271	24	a	a	DET
ijtc-1733	271	25	more	more	ADV
ijtc-1733	271	26	substantial	substantial	ADJ
ijtc-1733	271	27	impact	impact	NOUN
ijtc-1733	271	28	in	in	ADP
ijtc-1733	271	29	this	this	DET
ijtc-1733	271	30	situation	situation	NOUN
ijtc-1733	271	31	.	.	PUNCT
ijtc-1733	272	1	conversely	conversely	ADV
ijtc-1733	272	2	,	,	PUNCT
ijtc-1733	272	3	the	the	DET
ijtc-1733	272	4	association	association	NOUN
ijtc-1733	272	5	between	between	ADP
ijtc-1733	272	6	bank	bank	NOUN
ijtc-1733	272	7	size	size	NOUN
ijtc-1733	272	8	and	and	CCONJ
ijtc-1733	272	9	the	the	DET
ijtc-1733	272	10	prevalence	prevalence	NOUN
ijtc-1733	272	11	of	of	ADP
ijtc-1733	272	12	non	non	ADJ
ijtc-1733	272	13	-	-	ADJ
ijtc-1733	272	14	performing	perform	VERB
ijtc-1733	272	15	assets	asset	NOUN
ijtc-1733	272	16	(	(	PUNCT
ijtc-1733	272	17	npls	npls	NOUN
ijtc-1733	272	18	)	)	PUNCT
ijtc-1733	272	19	is	be	AUX
ijtc-1733	272	20	positive	positive	ADJ
ijtc-1733	272	21	and	and	CCONJ
ijtc-1733	272	22	substantial	substantial	ADJ
ijtc-1733	272	23	,	,	PUNCT
ijtc-1733	272	24	demonstrating	demonstrate	VERB
ijtc-1733	272	25	that	that	SCONJ
ijtc-1733	272	26	larger	large	ADJ
ijtc-1733	272	27	banks	bank	NOUN
ijtc-1733	272	28	commonly	commonly	ADV
ijtc-1733	272	29	encounter	encounter	VERB
ijtc-1733	272	30	higher	high	ADJ
ijtc-1733	272	31	levels	level	NOUN
ijtc-1733	272	32	of	of	ADP
ijtc-1733	272	33	npls	npls	NOUN
ijtc-1733	272	34	than	than	ADP
ijtc-1733	272	35	the	the	DET
ijtc-1733	272	36	smaller	small	ADJ
ijtc-1733	272	37	ones	one	NOUN
ijtc-1733	272	38	.	.	PUNCT
ijtc-1733	273	1	this	this	PRON
ijtc-1733	273	2	aligns	align	VERB
ijtc-1733	273	3	with	with	ADP
ijtc-1733	273	4	previous	previous	ADJ
ijtc-1733	273	5	research	research	NOUN
ijtc-1733	273	6	,	,	PUNCT
ijtc-1733	273	7	which	which	PRON
ijtc-1733	273	8	posits	posit	VERB
ijtc-1733	273	9	that	that	SCONJ
ijtc-1733	273	10	larger	large	ADJ
ijtc-1733	273	11	financial	financial	ADJ
ijtc-1733	273	12	institutions	institution	NOUN
ijtc-1733	273	13	frequently	frequently	ADV
ijtc-1733	273	14	face	face	VERB
ijtc-1733	273	15	greater	great	ADJ
ijtc-1733	273	16	difficulties	difficulty	NOUN
ijtc-1733	273	17	in	in	ADP
ijtc-1733	273	18	effectively	effectively	ADV
ijtc-1733	273	19	managing	manage	VERB
ijtc-1733	273	20	credit	credit	NOUN
ijtc-1733	273	21	risk	risk	NOUN
ijtc-1733	273	22	due	due	ADP
ijtc-1733	273	23	to	to	ADP
ijtc-1733	273	24	their	their	PRON
ijtc-1733	273	25	extensive	extensive	ADJ
ijtc-1733	273	26	loan	loan	NOUN
ijtc-1733	273	27	portfolios	portfolio	NOUN
ijtc-1733	273	28	and	and	CCONJ
ijtc-1733	273	29	heightened	heighten	VERB
ijtc-1733	273	30	exposure	exposure	NOUN
ijtc-1733	273	31	to	to	ADP
ijtc-1733	273	32	risk	risk	NOUN
ijtc-1733	273	33	.	.	PUNCT
ijtc-1733	274	1	this	this	DET
ijtc-1733	274	2	conclusion	conclusion	NOUN
ijtc-1733	274	3	highlights	highlight	VERB
ijtc-1733	274	4	the	the	DET
ijtc-1733	274	5	necessity	necessity	NOUN
ijtc-1733	274	6	of	of	ADP
ijtc-1733	274	7	implementing	implement	VERB
ijtc-1733	274	8	robust	robust	ADJ
ijtc-1733	274	9	credit	credit	NOUN
ijtc-1733	274	10	risk	risk	NOUN
ijtc-1733	274	11	management	management	NOUN
ijtc-1733	274	12	practices	practice	NOUN
ijtc-1733	274	13	as	as	SCONJ
ijtc-1733	274	14	banks	bank	NOUN
ijtc-1733	274	15	continue	continue	VERB
ijtc-1733	274	16	to	to	PART
ijtc-1733	274	17	grow	grow	VERB
ijtc-1733	274	18	their	their	PRON
ijtc-1733	274	19	operations	operation	NOUN
ijtc-1733	274	20	.	.	PUNCT
ijtc-1733	275	1	the	the	DET
ijtc-1733	275	2	relationship	relationship	NOUN
ijtc-1733	275	3	between	between	ADP
ijtc-1733	275	4	a	a	DET
ijtc-1733	275	5	bank	bank	NOUN
ijtc-1733	275	6	’s	’s	PART
ijtc-1733	275	7	capital	capital	NOUN
ijtc-1733	275	8	adequacy	adequacy	NOUN
ijtc-1733	275	9	ratio	ratio	NOUN
ijtc-1733	275	10	and	and	CCONJ
ijtc-1733	275	11	its	its	PRON
ijtc-1733	275	12	npls	npls	NOUN
ijtc-1733	275	13	presents	present	VERB
ijtc-1733	275	14	a	a	DET
ijtc-1733	275	15	counter	counter	ADJ
ijtc-1733	275	16	-	-	ADJ
ijtc-1733	275	17	intuitive	intuitive	ADJ
ijtc-1733	275	18	result	result	NOUN
ijtc-1733	275	19	,	,	PUNCT
ijtc-1733	275	20	as	as	SCONJ
ijtc-1733	275	21	it	it	PRON
ijtc-1733	275	22	suggests	suggest	VERB
ijtc-1733	275	23	that	that	SCONJ
ijtc-1733	275	24	higher	high	ADJ
ijtc-1733	275	25	capital	capital	NOUN
ijtc-1733	275	26	buffers	buffer	NOUN
ijtc-1733	275	27	may	may	AUX
ijtc-1733	275	28	correlate	correlate	VERB
ijtc-1733	275	29	with	with	ADP
ijtc-1733	275	30	increased	increase	VERB
ijtc-1733	275	31	npls	npls	NOUN
ijtc-1733	275	32	.	.	PUNCT
ijtc-1733	276	1	this	this	DET
ijtc-1733	276	2	finding	finding	NOUN
ijtc-1733	276	3	contradicts	contradict	VERB
ijtc-1733	276	4	the	the	DET
ijtc-1733	276	5	typical	typical	ADJ
ijtc-1733	276	6	expectation	expectation	NOUN
ijtc-1733	276	7	that	that	SCONJ
ijtc-1733	276	8	higher	high	ADJ
ijtc-1733	276	9	capital	capital	NOUN
ijtc-1733	276	10	adequacy	adequacy	NOUN
ijtc-1733	276	11	reduces	reduce	VERB
ijtc-1733	276	12	credit	credit	NOUN
ijtc-1733	276	13	risk	risk	NOUN
ijtc-1733	276	14	and	and	CCONJ
ijtc-1733	276	15	npls	npls	NOUN
ijtc-1733	276	16	.	.	PUNCT
ijtc-1733	277	1	this	this	PRON
ijtc-1733	277	2	implies	imply	VERB
ijtc-1733	277	3	that	that	SCONJ
ijtc-1733	277	4	firms	firm	NOUN
ijtc-1733	277	5	with	with	ADP
ijtc-1733	277	6	larger	large	ADJ
ijtc-1733	277	7	capital	capital	NOUN
ijtc-1733	277	8	ratios	ratio	NOUN
ijtc-1733	277	9	could	could	AUX
ijtc-1733	277	10	involve	involve	VERB
ijtc-1733	277	11	in	in	ADP
ijtc-1733	277	12	riskier	risky	ADJ
ijtc-1733	277	13	lending	lending	NOUN
ijtc-1733	277	14	practices	practice	NOUN
ijtc-1733	277	15	,	,	PUNCT
ijtc-1733	277	16	potentially	potentially	ADV
ijtc-1733	277	17	because	because	SCONJ
ijtc-1733	277	18	of	of	ADP
ijtc-1733	277	19	a	a	DET
ijtc-1733	277	20	false	false	ADJ
ijtc-1733	277	21	sense	sense	NOUN
ijtc-1733	277	22	of	of	ADP
ijtc-1733	277	23	security	security	NOUN
ijtc-1733	277	24	provided	provide	VERB
ijtc-1733	277	25	by	by	ADP
ijtc-1733	277	26	their	their	PRON
ijtc-1733	277	27	capital	capital	NOUN
ijtc-1733	277	28	buffers	buffer	NOUN
ijtc-1733	277	29	.	.	PUNCT
ijtc-1733	278	1	lastly	lastly	ADV
ijtc-1733	278	2	,	,	PUNCT
ijtc-1733	278	3	the	the	DET
ijtc-1733	278	4	finding	finding	NOUN
ijtc-1733	278	5	which	which	PRON
ijtc-1733	278	6	proves	prove	VERB
ijtc-1733	278	7	that	that	SCONJ
ijtc-1733	278	8	there	there	PRON
ijtc-1733	278	9	is	be	VERB
ijtc-1733	278	10	an	an	DET
ijtc-1733	278	11	unexpected	unexpected	ADJ
ijtc-1733	278	12	indirect	indirect	ADJ
ijtc-1733	278	13	affiliation	affiliation	NOUN
ijtc-1733	278	14	between	between	ADP
ijtc-1733	278	15	the	the	DET
ijtc-1733	278	16	rate	rate	NOUN
ijtc-1733	278	17	of	of	ADP
ijtc-1733	278	18	unemployment	unemployment	NOUN
ijtc-1733	278	19	and	and	CCONJ
ijtc-1733	278	20	npls	npls	NOUN
ijtc-1733	278	21	warrants	warrant	NOUN
ijtc-1733	278	22	further	further	ADJ
ijtc-1733	278	23	investigation	investigation	NOUN
ijtc-1733	278	24	.	.	PUNCT
ijtc-1733	279	1	this	this	DET
ijtc-1733	279	2	deviation	deviation	NOUN
ijtc-1733	279	3	from	from	ADP
ijtc-1733	279	4	conventional	conventional	ADJ
ijtc-1733	279	5	expectations	expectation	NOUN
ijtc-1733	279	6	may	may	AUX
ijtc-1733	279	7	indicate	indicate	VERB
ijtc-1733	279	8	the	the	DET
ijtc-1733	279	9	presence	presence	NOUN
ijtc-1733	279	10	of	of	ADP
ijtc-1733	279	11	unique	unique	ADJ
ijtc-1733	279	12	local	local	ADJ
ijtc-1733	279	13	economic	economic	ADJ
ijtc-1733	279	14	conditions	condition	NOUN
ijtc-1733	279	15	or	or	CCONJ
ijtc-1733	279	16	support	support	NOUN
ijtc-1733	279	17	mechanisms	mechanism	NOUN
ijtc-1733	279	18	in	in	ADP
ijtc-1733	279	19	ghana	ghana	PROPN
ijtc-1733	279	20	that	that	PRON
ijtc-1733	279	21	mitigate	mitigate	VERB
ijtc-1733	279	22	unemployment	unemployment	NOUN
ijtc-1733	279	23	’s	’s	PART
ijtc-1733	279	24	negative	negative	ADJ
ijtc-1733	279	25	impact	impact	NOUN
ijtc-1733	279	26	on	on	ADP
ijtc-1733	279	27	loan	loan	NOUN
ijtc-1733	279	28	performance	performance	NOUN
ijtc-1733	279	29	.	.	PUNCT
ijtc-1733	280	1	theer	theer	NOUN
ijtc-1733	280	2	are	be	AUX
ijtc-1733	280	3	practical	practical	ADJ
ijtc-1733	280	4	and	and	CCONJ
ijtc-1733	280	5	policy	policy	NOUN
ijtc-1733	280	6	implications	implication	NOUN
ijtc-1733	280	7	of	of	ADP
ijtc-1733	280	8	the	the	DET
ijtc-1733	280	9	foregoing	forego	VERB
ijtc-1733	280	10	findings	finding	NOUN
ijtc-1733	280	11	.	.	PUNCT
ijtc-1733	281	1	banks	bank	NOUN
ijtc-1733	281	2	should	should	AUX
ijtc-1733	281	3	strengthen	strengthen	VERB
ijtc-1733	281	4	credit	credit	NOUN
ijtc-1733	281	5	risk	risk	NOUN
ijtc-1733	281	6	management	management	NOUN
ijtc-1733	281	7	frameworks	framework	NOUN
ijtc-1733	281	8	,	,	PUNCT
ijtc-1733	281	9	particularly	particularly	ADV
ijtc-1733	281	10	for	for	ADP
ijtc-1733	281	11	larger	large	ADJ
ijtc-1733	281	12	institutions	institution	NOUN
ijtc-1733	281	13	,	,	PUNCT
ijtc-1733	281	14	and	and	CCONJ
ijtc-1733	281	15	refine	refine	VERB
ijtc-1733	281	16	their	their	PRON
ijtc-1733	281	17	capital	capital	NOUN
ijtc-1733	281	18	adequacy	adequacy	NOUN
ijtc-1733	281	19	strategies	strategy	NOUN
ijtc-1733	281	20	to	to	PART
ijtc-1733	281	21	align	align	VERB
ijtc-1733	281	22	with	with	ADP
ijtc-1733	281	23	the	the	DET
ijtc-1733	281	24	actual	actual	ADJ
ijtc-1733	281	25	risk	risk	NOUN
ijtc-1733	281	26	exposure	exposure	NOUN
ijtc-1733	281	27	.	.	PUNCT
ijtc-1733	282	1	regulators	regulator	NOUN
ijtc-1733	282	2	must	must	AUX
ijtc-1733	282	3	adjust	adjust	VERB
ijtc-1733	282	4	capital	capital	NOUN
ijtc-1733	282	5	requirements	requirement	NOUN
ijtc-1733	282	6	and	and	CCONJ
ijtc-1733	282	7	explore	explore	VERB
ijtc-1733	282	8	employment	employment	NOUN
ijtc-1733	282	9	support	support	NOUN
ijtc-1733	282	10	mechanisms	mechanism	NOUN
ijtc-1733	282	11	to	to	PART
ijtc-1733	282	12	mitigate	mitigate	VERB
ijtc-1733	282	13	the	the	DET
ijtc-1733	282	14	complex	complex	ADJ
ijtc-1733	282	15	relationship	relationship	NOUN
ijtc-1733	282	16	between	between	ADP
ijtc-1733	282	17	unemployment	unemployment	NOUN
ijtc-1733	282	18	and	and	CCONJ
ijtc-1733	282	19	npls	npls	NOUN
ijtc-1733	282	20	,	,	PUNCT
ijtc-1733	282	21	ensuring	ensure	VERB
ijtc-1733	282	22	that	that	SCONJ
ijtc-1733	282	23	policies	policy	NOUN
ijtc-1733	282	24	are	be	AUX
ijtc-1733	282	25	tailored	tailor	VERB
ijtc-1733	282	26	to	to	ADP
ijtc-1733	282	27	local	local	ADJ
ijtc-1733	282	28	economic	economic	ADJ
ijtc-1733	282	29	conditions	condition	NOUN
ijtc-1733	282	30	.	.	PUNCT
ijtc-1733	283	1	local	local	ADJ
ijtc-1733	283	2	banks	bank	NOUN
ijtc-1733	283	3	should	should	AUX
ijtc-1733	283	4	limit	limit	VERB
ijtc-1733	283	5	the	the	DET
ijtc-1733	283	6	value	value	NOUN
ijtc-1733	283	7	of	of	ADP
ijtc-1733	283	8	loans	loan	NOUN
ijtc-1733	283	9	granted	grant	VERB
ijtc-1733	283	10	to	to	ADP
ijtc-1733	283	11	customers	customer	NOUN
ijtc-1733	283	12	whose	whose	DET
ijtc-1733	283	13	creditworthiness	creditworthiness	NOUN
ijtc-1733	283	14	is	be	AUX
ijtc-1733	283	15	not	not	PART
ijtc-1733	283	16	guaranteed	guarantee	VERB
ijtc-1733	283	17	.	.	PUNCT
ijtc-1733	284	1	this	this	DET
ijtc-1733	284	2	scholarly	scholarly	ADJ
ijtc-1733	284	3	work	work	NOUN
ijtc-1733	284	4	is	be	AUX
ijtc-1733	284	5	localized	localize	VERB
ijtc-1733	284	6	to	to	ADP
ijtc-1733	284	7	the	the	DET
ijtc-1733	284	8	banking	banking	NOUN
ijtc-1733	284	9	sector	sector	NOUN
ijtc-1733	284	10	of	of	ADP
ijtc-1733	284	11	the	the	DET
ijtc-1733	284	12	ghanaian	ghanaian	ADJ
ijtc-1733	284	13	economy	economy	NOUN
ijtc-1733	284	14	covering	cover	VERB
ijtc-1733	284	15	a	a	DET
ijtc-1733	284	16	fourteen	fourteen	NUM
ijtc-1733	284	17	-	-	PUNCT
ijtc-1733	284	18	year	year	NOUN
ijtc-1733	284	19	period	period	NOUN
ijtc-1733	284	20	between	between	ADP
ijtc-1733	284	21	2008	2008	NUM
ijtc-1733	284	22	to	to	ADP
ijtc-1733	284	23	2021	2021	NUM
ijtc-1733	284	24	.	.	PUNCT
ijtc-1733	285	1	though	though	ADV
ijtc-1733	285	2	,	,	PUNCT
ijtc-1733	285	3	there	there	PRON
ijtc-1733	285	4	are	be	VERB
ijtc-1733	285	5	other	other	ADJ
ijtc-1733	285	6	elements	element	NOUN
ijtc-1733	285	7	affecting	affect	VERB
ijtc-1733	285	8	bank	bank	NOUN
ijtc-1733	285	9	’s	’s	PART
ijtc-1733	285	10	non	non	ADJ
ijtc-1733	285	11	-	-	ADJ
ijtc-1733	285	12	performing	performing	ADJ
ijtc-1733	285	13	loans	loan	NOUN
ijtc-1733	285	14	,	,	PUNCT
ijtc-1733	285	15	this	this	DET
ijtc-1733	285	16	research	research	NOUN
ijtc-1733	285	17	focused	focus	VERB
ijtc-1733	285	18	on	on	ADP
ijtc-1733	285	19	gpd	gpd	NOUN
ijtc-1733	285	20	and	and	CCONJ
ijtc-1733	285	21	unemployment	unemployment	NOUN
ijtc-1733	285	22	rate	rate	NOUN
ijtc-1733	285	23	as	as	ADP
ijtc-1733	285	24	macroeconomic	macroeconomic	ADJ
ijtc-1733	285	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	285	26	the	the	DET
ijtc-1733	285	27	effect	effect	NOUN
ijtc-1733	285	28	of	of	ADP
ijtc-1733	285	29	macroeconomic	macroeconomic	ADJ
ijtc-1733	285	30	and	and	CCONJ
ijtc-1733	285	31	bank	bank	NOUN
ijtc-1733	285	32	-	-	PUNCT
ijtc-1733	285	33	specific	specific	ADJ
ijtc-1733	285	34	factors	factor	NOUN
ijtc-1733	285	35	on	on	ADP
ijtc-1733	285	36	the	the	DET
ijtc-1733	285	37	level	level	NOUN
ijtc-1733	285	38	of	of	ADP
ijtc-1733	285	39	non	non	ADJ
ijtc-1733	285	40	-	-	ADJ
ijtc-1733	285	41	performing	performing	ADJ
ijtc-1733	285	42	loans	loan	NOUN
ijtc-1733	285	43	in	in	ADP
ijtc-1733	285	44	ghana	ghana	PROPN
ijtc-1733	285	45	:	:	PUNCT
ijtc-1733	285	46	panel	panel	NOUN
ijtc-1733	285	47	data	datum	NOUN
ijtc-1733	285	48	regression	regression	VERB
ijtc-1733	285	49	analysis	analysis	NOUN
ijtc-1733	285	50	okine	okine	NOUN
ijtc-1733	285	51	and	and	CCONJ
ijtc-1733	285	52	garr	garr	PROPN
ijtc-1733	285	53	938	938	NUM
ijtc-1733	285	54	|	|	ADV
ijtc-1733	285	55	ilomata	ilomata	PROPN
ijtc-1733	285	56	international	international	ADJ
ijtc-1733	285	57	journal	journal	NOUN
ijtc-1733	285	58	of	of	ADP
ijtc-1733	285	59	tax	tax	PROPN
ijtc-1733	285	60	&	&	CCONJ
ijtc-1733	285	61	accounting	account	VERB
ijtc-1733	285	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1733	285	63	factors	factor	NOUN
ijtc-1733	285	64	,	,	PUNCT
ijtc-1733	285	65	and	and	CCONJ
ijtc-1733	285	66	capital	capital	NOUN
ijtc-1733	285	67	adequacy	adequacy	NOUN
ijtc-1733	285	68	ratio	ratio	NOUN
ijtc-1733	285	69	and	and	CCONJ
ijtc-1733	285	70	size	size	NOUN
ijtc-1733	285	71	of	of	ADP
ijtc-1733	285	72	bank	bank	NOUN
ijtc-1733	285	73	as	as	ADP
ijtc-1733	285	74	internal	internal	ADJ
ijtc-1733	285	75	bank	bank	NOUN
ijtc-1733	285	76	-	-	PUNCT
ijtc-1733	285	77	specific	specific	ADJ
ijtc-1733	285	78	variables	variable	NOUN
ijtc-1733	285	79	,	,	PUNCT
ijtc-1733	285	80	to	to	ADP
ijtc-1733	285	81	respectively	respectively	ADV
ijtc-1733	285	82	influencing	influence	VERB
ijtc-1733	285	83	the	the	DET
ijtc-1733	285	84	levels	level	NOUN
ijtc-1733	285	85	of	of	ADP
ijtc-1733	285	86	npl	npl	PROPN
ijtc-1733	285	87	.	.	PUNCT
ijtc-1733	286	1	the	the	DET
ijtc-1733	286	2	ordinary	ordinary	ADJ
ijtc-1733	286	3	least	least	ADJ
ijtc-1733	286	4	square	square	ADJ
ijtc-1733	286	5	method	method	NOUN
ijtc-1733	286	6	was	be	AUX
ijtc-1733	286	7	adopted	adopt	VERB
ijtc-1733	286	8	as	as	ADP
ijtc-1733	286	9	the	the	DET
ijtc-1733	286	10	statistical	statistical	ADJ
ijtc-1733	286	11	tool	tool	NOUN
ijtc-1733	286	12	of	of	ADP
ijtc-1733	286	13	analysis	analysis	NOUN
ijtc-1733	286	14	,	,	PUNCT
ijtc-1733	286	15	but	but	CCONJ
ijtc-1733	286	16	there	there	PRON
ijtc-1733	286	17	are	be	VERB
ijtc-1733	286	18	other	other	ADJ
ijtc-1733	286	19	methods	method	NOUN
ijtc-1733	286	20	of	of	ADP
ijtc-1733	286	21	regression	regression	NOUN
ijtc-1733	286	22	analysis	analysis	NOUN
ijtc-1733	286	23	which	which	PRON
ijtc-1733	286	24	were	be	AUX
ijtc-1733	286	25	not	not	PART
ijtc-1733	286	26	considered	consider	VERB
ijtc-1733	286	27	in	in	ADP
ijtc-1733	286	28	by	by	ADP
ijtc-1733	286	29	the	the	DET
ijtc-1733	286	30	current	current	ADJ
ijtc-1733	286	31	work	work	NOUN
ijtc-1733	286	32	.	.	PUNCT
ijtc-1733	287	1	finally	finally	ADV
ijtc-1733	287	2	,	,	PUNCT
ijtc-1733	287	3	the	the	DET
ijtc-1733	287	4	study	study	NOUN
ijtc-1733	287	5	used	use	VERB
ijtc-1733	287	6	an	an	DET
ijtc-1733	287	7	existing	exist	VERB
ijtc-1733	287	8	(	(	PUNCT
ijtc-1733	287	9	secondary	secondary	ADJ
ijtc-1733	287	10	)	)	PUNCT
ijtc-1733	287	11	data	datum	NOUN
ijtc-1733	287	12	gleaned	glean	VERB
ijtc-1733	287	13	from	from	ADP
ijtc-1733	287	14	the	the	DET
ijtc-1733	287	15	published	publish	VERB
ijtc-1733	287	16	financial	financial	ADJ
ijtc-1733	287	17	statements	statement	NOUN
ijtc-1733	287	18	of	of	ADP
ijtc-1733	287	19	the	the	DET
ijtc-1733	287	20	selected	select	VERB
ijtc-1733	287	21	institutions	institution	NOUN
ijtc-1733	287	22	.	.	PUNCT
ijtc-1733	288	1	other	other	ADJ
ijtc-1733	288	2	studies	study	NOUN
ijtc-1733	288	3	can	can	AUX
ijtc-1733	288	4	adopt	adopt	VERB
ijtc-1733	288	5	other	other	ADJ
ijtc-1733	288	6	methods	method	NOUN
ijtc-1733	288	7	of	of	ADP
ijtc-1733	288	8	analysis	analysis	NOUN
ijtc-1733	288	9	,	,	PUNCT
ijtc-1733	288	10	cover	cover	VERB
ijtc-1733	288	11	different	different	ADJ
ijtc-1733	288	12	economies	economy	NOUN
ijtc-1733	288	13	and	and	CCONJ
ijtc-1733	288	14	periods	period	NOUN
ijtc-1733	288	15	,	,	PUNCT
ijtc-1733	288	16	or	or	CCONJ
ijtc-1733	288	17	make	make	VERB
ijtc-1733	288	18	use	use	NOUN
ijtc-1733	288	19	of	of	ADP
ijtc-1733	288	20	primary	primary	ADJ
ijtc-1733	288	21	data	datum	NOUN
ijtc-1733	288	22	,	,	PUNCT
ijtc-1733	288	23	and	and	CCONJ
ijtc-1733	288	24	the	the	DET
ijtc-1733	288	25	results	result	NOUN
ijtc-1733	288	26	could	could	AUX
ijtc-1733	288	27	be	be	AUX
ijtc-1733	288	28	different	different	ADJ
ijtc-1733	288	29	.	.	PUNCT
ijtc-1733	289	1	references	reference	NOUN
ijtc-1733	289	2	abimbola	abimbola	PROPN
ijtc-1733	289	3	,	,	PUNCT
ijtc-1733	289	4	e.	e.	PROPN
ijtc-1733	289	5	(	(	PUNCT
ijtc-1733	289	6	2020	2020	NUM
ijtc-1733	289	7	)	)	PUNCT
ijtc-1733	289	8	.	.	PUNCT
ijtc-1733	290	1	impact	impact	NOUN
ijtc-1733	290	2	of	of	ADP
ijtc-1733	290	3	non	non	ADJ
ijtc-1733	290	4	-	-	ADJ
ijtc-1733	290	5	performing	performing	ADJ
ijtc-1733	290	6	loan	loan	NOUN
ijtc-1733	290	7	on	on	ADP
ijtc-1733	290	8	bank	bank	NOUN
ijtc-1733	290	9	performance	performance	NOUN
ijtc-1733	290	10	in	in	ADP
ijtc-1733	290	11	nigeria	nigeria	PROPN
ijtc-1733	290	12	:	:	PUNCT
ijtc-1733	290	13	a	a	DET
ijtc-1733	290	14	case	case	NOUN
ijtc-1733	290	15	study	study	NOUN
ijtc-1733	290	16	of	of	ADP
ijtc-1733	290	17	selected	select	VERB
ijtc-1733	290	18	deposit	deposit	NOUN
ijtc-1733	290	19	money	money	NOUN
ijtc-1733	290	20	banks	bank	NOUN
ijtc-1733	290	21	.	.	PUNCT
ijtc-1733	291	1	journal	journal	PROPN
ijtc-1733	291	2	of	of	ADP
ijtc-1733	291	3	business	business	PROPN
ijtc-1733	291	4	&	&	CCONJ
ijtc-1733	291	5	economic	economic	ADJ
ijtc-1733	291	6	policy	policy	NOUN
ijtc-1733	291	7	,	,	PUNCT
ijtc-1733	291	8	7(4	7(4	NUM
ijtc-1733	291	9	)	)	PUNCT
ijtc-1733	291	10	,	,	PUNCT
ijtc-1733	291	11	56	56	NUM
ijtc-1733	291	12	-	-	SYM
ijtc-1733	291	13	70	70	NUM
ijtc-1733	291	14	.	.	PUNCT
ijtc-1733	292	1	doi:10.30845	doi:10.30845	PROPN
ijtc-1733	292	2	/	/	SYM
ijtc-1733	292	3	jbep.v7n4p7	jbep.v7n4p7	PROPN
ijtc-1733	292	4	abiodun	abiodun	PROPN
ijtc-1733	292	5	,	,	PUNCT
ijtc-1733	292	6	s.	s.	PROPN
ijtc-1733	292	7	w.	w.	PROPN
ijtc-1733	292	8	,	,	PUNCT
ijtc-1733	292	9	abdul	abdul	PROPN
ijtc-1733	292	10	-	-	PUNCT
ijtc-1733	292	11	azeez	azeez	PROPN
ijtc-1733	292	12	,	,	PUNCT
ijtc-1733	292	13	a.	a.	NOUN
ijtc-1733	292	14	a.	a.	PROPN
ijtc-1733	292	15	,	,	PUNCT
ijtc-1733	292	16	&	&	CCONJ
ijtc-1733	292	17	adewale	adewale	PROPN
ijtc-1733	292	18	,	,	PUNCT
ijtc-1733	292	19	y.	y.	PROPN
ijtc-1733	292	20	l.	l.	PROPN
ijtc-1733	292	21	(	(	PUNCT
ijtc-1733	292	22	2020	2020	NUM
ijtc-1733	292	23	)	)	PUNCT
ijtc-1733	292	24	.	.	PUNCT
ijtc-1733	293	1	determinants	determinant	NOUN
ijtc-1733	293	2	of	of	ADP
ijtc-1733	293	3	capital	capital	NOUN
ijtc-1733	293	4	adequacy	adequacy	NOUN
ijtc-1733	293	5	of	of	ADP
ijtc-1733	293	6	nigerian	nigerian	ADJ
ijtc-1733	293	7	banks	bank	NOUN
ijtc-1733	293	8	.	.	PUNCT
ijtc-1733	294	1	market	market	NOUN
ijtc-1733	294	2	forces	force	NOUN
ijtc-1733	294	3	,	,	PUNCT
ijtc-1733	294	4	15(1	15(1	NUM
ijtc-1733	294	5	)	)	PUNCT
ijtc-1733	294	6	.	.	PUNCT
ijtc-1733	295	1	https://doi.org/10.51153/mf.v15i1.405	https://doi.org/10.51153/mf.v15i1.405	PROPN
ijtc-1733	295	2	abraham	abraham	PROPN
ijtc-1733	295	3	,	,	PUNCT
ijtc-1733	295	4	h.	h.	PROPN
ijtc-1733	295	5	(	(	PUNCT
ijtc-1733	295	6	2008	2008	NUM
ijtc-1733	295	7	)	)	PUNCT
ijtc-1733	295	8	.	.	PUNCT
ijtc-1733	296	1	bank	bank	NOUN
ijtc-1733	296	2	runs	run	VERB
ijtc-1733	296	3	:	:	PUNCT
ijtc-1733	296	4	a	a	DET
ijtc-1733	296	5	risk	risk	NOUN
ijtc-1733	296	6	mismanagement	mismanagement	NOUN
ijtc-1733	296	7	perspective	perspective	NOUN
ijtc-1733	296	8	:	:	PUNCT
ijtc-1733	296	9	a	a	DET
ijtc-1733	296	10	note	note	NOUN
ijtc-1733	296	11	.	.	PUNCT
ijtc-1733	297	1	south	south	ADJ
ijtc-1733	297	2	african	african	ADJ
ijtc-1733	297	3	journal	journal	PROPN
ijtc-1733	297	4	of	of	ADP
ijtc-1733	297	5	business	business	NOUN
ijtc-1733	297	6	management	management	NOUN
ijtc-1733	297	7	,	,	PUNCT
ijtc-1733	297	8	39(4	39(4	NOUN
ijtc-1733	297	9	)	)	PUNCT
ijtc-1733	297	10	,	,	PUNCT
ijtc-1733	297	11	63	63	NUM
ijtc-1733	297	12	-	-	SYM
ijtc-1733	297	13	65	65	NUM
ijtc-1733	297	14	.	.	PUNCT
ijtc-1733	298	1	https://doi.org/10.4102/sajbm.v39i4.572	https://doi.org/10.4102/sajbm.v39i4.572	NOUN
ijtc-1733	298	2	agarwala	agarwala	NOUN
ijtc-1733	298	3	,	,	PUNCT
ijtc-1733	298	4	v.	v.	ADV
ijtc-1733	298	5	,	,	PUNCT
ijtc-1733	298	6	&	&	CCONJ
ijtc-1733	298	7	agarwala	agarwala	PROPN
ijtc-1733	298	8	,	,	PUNCT
ijtc-1733	298	9	n.	n.	NOUN
ijtc-1733	298	10	(	(	PUNCT
ijtc-1733	298	11	2019	2019	NUM
ijtc-1733	298	12	)	)	PUNCT
ijtc-1733	298	13	.	.	PUNCT
ijtc-1733	299	1	a	a	DET
ijtc-1733	299	2	critical	critical	ADJ
ijtc-1733	299	3	review	review	NOUN
ijtc-1733	299	4	of	of	ADP
ijtc-1733	299	5	non	non	ADJ
ijtc-1733	299	6	-	-	ADJ
ijtc-1733	299	7	performing	perform	VERB
ijtc-1733	299	8	assets	asset	NOUN
ijtc-1733	299	9	in	in	ADP
ijtc-1733	299	10	the	the	DET
ijtc-1733	299	11	indian	indian	ADJ
ijtc-1733	299	12	banking	banking	NOUN
ijtc-1733	299	13	industry	industry	NOUN
ijtc-1733	299	14	.	.	PUNCT
ijtc-1733	300	1	emerald	emerald	PROPN
ijtc-1733	300	2	publishing	publishing	PROPN
ijtc-1733	300	3	limited	limit	VERB
ijtc-1733	300	4	,	,	PUNCT
ijtc-1733	300	5	13(2	13(2	PROPN
ijtc-1733	300	6	)	)	PUNCT
ijtc-1733	300	7	,	,	PUNCT
ijtc-1733	300	8	12	12	NUM
ijtc-1733	300	9	-	-	SYM
ijtc-1733	300	10	23	23	NUM
ijtc-1733	300	11	.	.	PUNCT
ijtc-1733	301	1	https://doi.org/10.1108/ramj08-2019-0010	https://doi.org/10.1108/ramj08-2019-0010	PROPN
ijtc-1733	301	2	akber	akber	PROPN
ijtc-1733	301	3	,	,	PUNCT
ijtc-1733	301	4	s.	s.	PROPN
ijtc-1733	301	5	m.	m.	PROPN
ijtc-1733	301	6	(	(	PUNCT
ijtc-1733	301	7	2019	2019	NUM
ijtc-1733	301	8	)	)	PUNCT
ijtc-1733	301	9	.	.	PUNCT
ijtc-1733	302	1	relationship	relationship	NOUN
ijtc-1733	302	2	between	between	ADP
ijtc-1733	302	3	profitability	profitability	NOUN
ijtc-1733	302	4	and	and	CCONJ
ijtc-1733	302	5	non	non	ADJ
ijtc-1733	302	6	-	-	ADJ
ijtc-1733	302	7	performing	perform	VERB
ijtc-1733	302	8	loan	loan	NOUN
ijtc-1733	302	9	and	and	CCONJ
ijtc-1733	302	10	a	a	DET
ijtc-1733	302	11	comparative	comparative	ADJ
ijtc-1733	302	12	financial	financial	ADJ
ijtc-1733	302	13	performance	performance	NOUN
ijtc-1733	302	14	analysis	analysis	NOUN
ijtc-1733	302	15	of	of	ADP
ijtc-1733	302	16	shari’ah	shari’ah	PROPN
ijtc-1733	302	17	based	base	VERB
ijtc-1733	302	18	banks	bank	NOUN
ijtc-1733	302	19	of	of	ADP
ijtc-1733	302	20	bangladesh	bangladesh	PROPN
ijtc-1733	302	21	.	.	PUNCT
ijtc-1733	303	1	indian	indian	PROPN
ijtc-1733	303	2	journal	journal	PROPN
ijtc-1733	303	3	of	of	ADP
ijtc-1733	303	4	finance	finance	NOUN
ijtc-1733	303	5	and	and	CCONJ
ijtc-1733	303	6	banking	banking	NOUN
ijtc-1733	303	7	,	,	PUNCT
ijtc-1733	303	8	3(2	3(2	NUM
ijtc-1733	303	9	)	)	PUNCT
ijtc-1733	303	10	,	,	PUNCT
ijtc-1733	303	11	32	32	NUM
ijtc-1733	303	12	-	-	SYM
ijtc-1733	303	13	42	42	NUM
ijtc-1733	303	14	.	.	PUNCT
ijtc-1733	304	1	https://doi.org/10.46281/ijfb.v3i2.448	https://doi.org/10.46281/ijfb.v3i2.448	NOUN
ijtc-1733	304	2	akinlo	akinlo	PROPN
ijtc-1733	304	3	,	,	PUNCT
ijtc-1733	304	4	a.	a.	PROPN
ijtc-1733	304	5	e.	e.	PROPN
ijtc-1733	304	6	,	,	PUNCT
ijtc-1733	304	7	&	&	CCONJ
ijtc-1733	304	8	emmanuel	emmanuel	PROPN
ijtc-1733	304	9	,	,	PUNCT
ijtc-1733	304	10	o.	o.	PROPN
ijtc-1733	304	11	(	(	PUNCT
ijtc-1733	304	12	2020	2020	NUM
ijtc-1733	304	13	)	)	PUNCT
ijtc-1733	304	14	.	.	PUNCT
ijtc-1733	305	1	the	the	DET
ijtc-1733	305	2	effect	effect	NOUN
ijtc-1733	305	3	of	of	ADP
ijtc-1733	305	4	economic	economic	ADJ
ijtc-1733	305	5	variables	variable	NOUN
ijtc-1733	305	6	on	on	ADP
ijtc-1733	305	7	non	non	ADJ
ijtc-1733	305	8	-	-	ADJ
ijtc-1733	305	9	performing	performing	ADJ
ijtc-1733	305	10	loans	loan	NOUN
ijtc-1733	305	11	in	in	ADP
ijtc-1733	305	12	nigerian	nigerian	ADJ
ijtc-1733	305	13	banks	bank	NOUN
ijtc-1733	305	14	.	.	PUNCT
ijtc-1733	306	1	journal	journal	NOUN
ijtc-1733	306	2	of	of	ADP
ijtc-1733	306	3	economic	economic	ADJ
ijtc-1733	306	4	perspectives	perspective	NOUN
ijtc-1733	306	5	,	,	PUNCT
ijtc-1733	306	6	34(3	34(3	NUM
ijtc-1733	306	7	)	)	PUNCT
ijtc-1733	306	8	,	,	PUNCT
ijtc-1733	306	9	150	150	NUM
ijtc-1733	306	10	-	-	SYM
ijtc-1733	306	11	170	170	NUM
ijtc-1733	306	12	.	.	PUNCT
ijtc-1733	307	1	https://doi.org/2157-0175	https://doi.org/2157-0175	PROPN
ijtc-1733	307	2	dewi	dewi	PROPN
ijtc-1733	307	3	,	,	PUNCT
ijtc-1733	307	4	e.	e.	PROPN
ijtc-1733	307	5	t.	t.	PROPN
ijtc-1733	307	6	,	,	PUNCT
ijtc-1733	307	7	&	&	CCONJ
ijtc-1733	307	8	srihandoko	srihandoko	PROPN
ijtc-1733	307	9	,	,	PUNCT
ijtc-1733	307	10	w.	w.	PROPN
ijtc-1733	307	11	(	(	PUNCT
ijtc-1733	307	12	2018	2018	NUM
ijtc-1733	307	13	)	)	PUNCT
ijtc-1733	307	14	.	.	PUNCT
ijtc-1733	308	1	pengaruh	pengaruh	PROPN
ijtc-1733	308	2	risiko	risiko	PROPN
ijtc-1733	308	3	kredit	kredit	PROPN
ijtc-1733	308	4	dan	dan	PROPN
ijtc-1733	308	5	risiko	risiko	PROPN
ijtc-1733	308	6	likuiditas	likuiditas	PROPN
ijtc-1733	308	7	terhadap	terhadap	PROPN
ijtc-1733	308	8	profitabilitas	profitabilitas	PROPN
ijtc-1733	308	9	bank	bank	PROPN
ijtc-1733	308	10	:	:	PUNCT
ijtc-1733	308	11	studi	studi	PROPN
ijtc-1733	308	12	kasus	kasus	PROPN
ijtc-1733	308	13	pada	pada	PROPN
ijtc-1733	308	14	bank	bank	PROPN
ijtc-1733	308	15	bumn	bumn	PROPN
ijtc-1733	308	16	periode	periode	PROPN
ijtc-1733	308	17	2008	2008	NUM
ijtc-1733	308	18	-	-	SYM
ijtc-1733	308	19	2017	2017	NUM
ijtc-1733	308	20	.	.	PUNCT
ijtc-1733	309	1	jurnal	jurnal	ADJ
ijtc-1733	309	2	ilmiah	ilmiah	PROPN
ijtc-1733	309	3	manajemen	manajeman	NOUN
ijtc-1733	309	4	kesatuan	kesatuan	PROPN
ijtc-1733	309	5	,	,	PUNCT
ijtc-1733	309	6	6(3	6(3	NUM
ijtc-1733	309	7	)	)	PUNCT
ijtc-1733	309	8	,	,	PUNCT
ijtc-1733	309	9	131	131	NUM
ijtc-1733	309	10	-	-	SYM
ijtc-1733	309	11	138	138	NUM
ijtc-1733	309	12	.	.	PUNCT
ijtc-1733	310	1	https://doi.org/10.37641/jimkes.v6i3.294	https://doi.org/10.37641/jimkes.v6i3.294	PROPN
ijtc-1733	310	2	dou	dou	PROPN
ijtc-1733	310	3	,	,	PUNCT
ijtc-1733	310	4	w	w	PROPN
ijtc-1733	310	5	w.	w.	PROPN
ijtc-1733	310	6	,	,	PUNCT
ijtc-1733	310	7	lo	lo	PROPN
ijtc-1733	310	8	,	,	PUNCT
ijtc-1733	310	9	a	a	DET
ijtc-1733	310	10	w.	w.	PROPN
ijtc-1733	310	11	,	,	PUNCT
ijtc-1733	310	12	muley	muley	PROPN
ijtc-1733	310	13	,	,	PUNCT
ijtc-1733	310	14	a.	a.	PROPN
ijtc-1733	310	15	,	,	PUNCT
ijtc-1733	310	16	&	&	CCONJ
ijtc-1733	310	17	uhlig	uhlig	PROPN
ijtc-1733	310	18	,	,	PUNCT
ijtc-1733	310	19	h.	h.	PROPN
ijtc-1733	310	20	(	(	PUNCT
ijtc-1733	310	21	2020	2020	NUM
ijtc-1733	310	22	)	)	PUNCT
ijtc-1733	310	23	.	.	PUNCT
ijtc-1733	311	1	macroeconomic	macroeconomic	ADJ
ijtc-1733	311	2	models	model	NOUN
ijtc-1733	311	3	for	for	ADP
ijtc-1733	311	4	monetary	monetary	ADJ
ijtc-1733	311	5	policy	policy	NOUN
ijtc-1733	311	6	:	:	PUNCT
ijtc-1733	311	7	a	a	DET
ijtc-1733	311	8	critical	critical	ADJ
ijtc-1733	311	9	review	review	NOUN
ijtc-1733	311	10	from	from	ADP
ijtc-1733	311	11	a	a	DET
ijtc-1733	311	12	finance	finance	NOUN
ijtc-1733	311	13	perspective	perspective	NOUN
ijtc-1733	311	14	.	.	PUNCT
ijtc-1733	312	1	annual	annual	ADJ
ijtc-1733	312	2	reviews	review	NOUN
ijtc-1733	312	3	,	,	PUNCT
ijtc-1733	312	4	12(1	12(1	NUM
ijtc-1733	312	5	)	)	PUNCT
ijtc-1733	312	6	,	,	PUNCT
ijtc-1733	312	7	95	95	NUM
ijtc-1733	312	8	-	-	SYM
ijtc-1733	312	9	140	140	NUM
ijtc-1733	312	10	.	.	PUNCT
ijtc-1733	313	1	https://doi.org/10.1146/annurev-financial-012820-025928	https://doi.org/10.1146/annurev-financial-012820-025928	NOUN
ijtc-1733	313	2	drost	drost	NOUN
ijtc-1733	313	3	,	,	PUNCT
ijtc-1733	313	4	t.	t.	PROPN
ijtc-1733	313	5	,	,	PUNCT
ijtc-1733	313	6	&	&	CCONJ
ijtc-1733	313	7	sikken	sikken	VERB
ijtc-1733	313	8	,	,	PUNCT
ijtc-1733	313	9	b.	b.	PROPN
ijtc-1733	313	10	j.	j.	PROPN
ijtc-1733	313	11	(	(	PUNCT
ijtc-1733	313	12	2015	2015	NUM
ijtc-1733	313	13	)	)	PUNCT
ijtc-1733	313	14	.	.	PUNCT
ijtc-1733	314	1	non	non	ADJ
ijtc-1733	314	2	-	-	ADJ
ijtc-1733	314	3	traditional	traditional	ADJ
ijtc-1733	314	4	risk	risk	NOUN
ijtc-1733	314	5	sources	source	NOUN
ijtc-1733	314	6	and	and	CCONJ
ijtc-1733	314	7	financial	financial	ADJ
ijtc-1733	314	8	system	system	NOUN
ijtc-1733	314	9	resilience	resilience	NOUN
ijtc-1733	314	10	.	.	PUNCT
ijtc-1733	315	1	duisenberg	duisenberg	PROPN
ijtc-1733	315	2	strategy	strategy	PROPN
ijtc-1733	315	3	series	series	PROPN
ijtc-1733	315	4	,	,	PUNCT
ijtc-1733	315	5	(	(	PUNCT
ijtc-1733	315	6	201501	201501	NUM
ijtc-1733	315	7	)	)	PUNCT
ijtc-1733	315	8	.	.	PUNCT
ijtc-1733	316	1	https://doi.org/10.2139/ssrn.2637782	https://doi.org/10.2139/ssrn.2637782	PROPN
ijtc-1733	316	2	fernández	fernández	PROPN
ijtc-1733	316	3	,	,	PUNCT
ijtc-1733	316	4	j.	j.	PROPN
ijtc-1733	316	5	m.	m.	PROPN
ijtc-1733	316	6	m.	m.	PROPN
ijtc-1733	316	7	(	(	PUNCT
ijtc-1733	316	8	2020	2020	NUM
ijtc-1733	316	9	)	)	PUNCT
ijtc-1733	316	10	.	.	PUNCT
ijtc-1733	317	1	non	non	ADJ
ijtc-1733	317	2	-	-	ADJ
ijtc-1733	317	3	performing	perform	VERB
ijtc-1733	317	4	loans	loan	NOUN
ijtc-1733	317	5	,	,	PUNCT
ijtc-1733	317	6	financial	financial	ADJ
ijtc-1733	317	7	stability	stability	NOUN
ijtc-1733	317	8	,	,	PUNCT
ijtc-1733	317	9	and	and	CCONJ
ijtc-1733	317	10	banking	banking	NOUN
ijtc-1733	317	11	competition	competition	NOUN
ijtc-1733	317	12	:	:	PUNCT
ijtc-1733	317	13	evidence	evidence	NOUN
ijtc-1733	317	14	for	for	ADP
ijtc-1733	317	15	listed	list	VERB
ijtc-1733	317	16	and	and	CCONJ
ijtc-1733	317	17	non	non	ADJ
ijtc-1733	317	18	-	-	ADJ
ijtc-1733	317	19	listed	listed	ADJ
ijtc-1733	317	20	eurozone	eurozone	NOUN
ijtc-1733	317	21	banks	bank	NOUN
ijtc-1733	317	22	.	.	PUNCT
ijtc-1733	318	1	hacienda	hacienda	PROPN
ijtc-1733	318	2	publica	publica	PROPN
ijtc-1733	318	3	espanola	espanola	PROPN
ijtc-1733	318	4	,	,	PUNCT
ijtc-1733	318	5	(	(	PUNCT
ijtc-1733	318	6	232	232	NUM
ijtc-1733	318	7	)	)	PUNCT
ijtc-1733	318	8	,	,	PUNCT
ijtc-1733	318	9	2952	2952	NUM
ijtc-1733	318	10	.	.	PUNCT
ijtc-1733	319	1	https://doi.org/10.7866/hpe-rpe.20.1.2	https://doi.org/10.7866/hpe-rpe.20.1.2	X
ijtc-1733	319	2	gadzo	gadzo	PROPN
ijtc-1733	319	3	,	,	PUNCT
ijtc-1733	319	4	s.	s.	PROPN
ijtc-1733	319	5	g.	g.	PROPN
ijtc-1733	319	6	(	(	PUNCT
ijtc-1733	319	7	2018	2018	NUM
ijtc-1733	319	8	)	)	PUNCT
ijtc-1733	319	9	.	.	PUNCT
ijtc-1733	320	1	non	non	ADJ
ijtc-1733	320	2	-	-	ADJ
ijtc-1733	320	3	performing	perform	VERB
ijtc-1733	320	4	loan	loan	NOUN
ijtc-1733	320	5	and	and	CCONJ
ijtc-1733	320	6	liquidity	liquidity	NOUN
ijtc-1733	320	7	of	of	ADP
ijtc-1733	320	8	universal	universal	ADJ
ijtc-1733	320	9	banks	bank	NOUN
ijtc-1733	320	10	:	:	PUNCT
ijtc-1733	320	11	does	do	VERB
ijtc-1733	320	12	minimum	minimum	NOUN
ijtc-1733	320	13	capital	capital	NOUN
ijtc-1733	320	14	requirement	requirement	NOUN
ijtc-1733	320	15	matters	matter	NOUN
ijtc-1733	320	16	?	?	PUNCT
ijtc-1733	320	17	.	.	PUNCT
ijtc-1733	321	1	the	the	DET
ijtc-1733	321	2	journal	journal	NOUN
ijtc-1733	321	3	of	of	ADP
ijtc-1733	321	4	social	social	ADJ
ijtc-1733	321	5	sciences	sciences	PROPN
ijtc-1733	321	6	research	research	NOUN
ijtc-1733	321	7	,	,	PUNCT
ijtc-1733	321	8	4(12	4(12	NUM
ijtc-1733	321	9	)	)	PUNCT
ijtc-1733	321	10	,	,	PUNCT
ijtc-1733	321	11	792	792	NUM
ijtc-1733	321	12	-	-	SYM
ijtc-1733	321	13	801	801	NUM
ijtc-1733	321	14	.	.	PUNCT
ijtc-1733	322	1	https://doi.org/10.32861/jssr.412.792.801	https://doi.org/10.32861/jssr.412.792.801	NOUN
ijtc-1733	322	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1733	322	3	the	the	DET
ijtc-1733	322	4	effect	effect	NOUN
ijtc-1733	322	5	of	of	ADP
ijtc-1733	322	6	macroeconomic	macroeconomic	ADJ
ijtc-1733	322	7	and	and	CCONJ
ijtc-1733	322	8	bank	bank	NOUN
ijtc-1733	322	9	-	-	PUNCT
ijtc-1733	322	10	specific	specific	ADJ
ijtc-1733	322	11	factors	factor	NOUN
ijtc-1733	322	12	on	on	ADP
ijtc-1733	322	13	the	the	DET
ijtc-1733	322	14	level	level	NOUN
ijtc-1733	322	15	of	of	ADP
ijtc-1733	322	16	non	non	ADJ
ijtc-1733	322	17	-	-	ADJ
ijtc-1733	322	18	performing	performing	ADJ
ijtc-1733	322	19	loans	loan	NOUN
ijtc-1733	322	20	in	in	ADP
ijtc-1733	322	21	ghana	ghana	PROPN
ijtc-1733	322	22	:	:	PUNCT
ijtc-1733	322	23	panel	panel	NOUN
ijtc-1733	322	24	data	datum	NOUN
ijtc-1733	322	25	regression	regression	VERB
ijtc-1733	322	26	analysis	analysis	NOUN
ijtc-1733	322	27	okine	okine	NOUN
ijtc-1733	322	28	and	and	CCONJ
ijtc-1733	322	29	garr	garr	PROPN
ijtc-1733	322	30	939	939	NUM
ijtc-1733	322	31	|	|	ADV
ijtc-1733	322	32	ilomata	ilomata	PROPN
ijtc-1733	322	33	international	international	ADJ
ijtc-1733	322	34	journal	journal	NOUN
ijtc-1733	322	35	of	of	ADP
ijtc-1733	322	36	tax	tax	PROPN
ijtc-1733	322	37	&	&	CCONJ
ijtc-1733	322	38	accounting	accounting	PROPN
ijtc-1733	322	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	322	40	garg	garg	NOUN
ijtc-1733	322	41	,	,	PUNCT
ijtc-1733	322	42	a.	a.	NOUN
ijtc-1733	322	43	(	(	PUNCT
ijtc-1733	322	44	2016	2016	NUM
ijtc-1733	322	45	)	)	PUNCT
ijtc-1733	322	46	.	.	PUNCT
ijtc-1733	323	1	a	a	DET
ijtc-1733	323	2	study	study	NOUN
ijtc-1733	323	3	on	on	ADP
ijtc-1733	323	4	management	management	NOUN
ijtc-1733	323	5	of	of	ADP
ijtc-1733	323	6	non	non	ADJ
ijtc-1733	323	7	-	-	ADJ
ijtc-1733	323	8	performing	perform	VERB
ijtc-1733	323	9	assets	asset	NOUN
ijtc-1733	323	10	in	in	ADP
ijtc-1733	323	11	context	context	NOUN
ijtc-1733	323	12	of	of	ADP
ijtc-1733	323	13	indian	indian	ADJ
ijtc-1733	323	14	banking	banking	NOUN
ijtc-1733	323	15	system	system	NOUN
ijtc-1733	323	16	.	.	PUNCT
ijtc-1733	324	1	international	international	ADJ
ijtc-1733	324	2	journal	journal	PROPN
ijtc-1733	324	3	of	of	ADP
ijtc-1733	324	4	engineering	engineering	NOUN
ijtc-1733	324	5	technologies	technology	NOUN
ijtc-1733	324	6	and	and	CCONJ
ijtc-1733	324	7	management	management	NOUN
ijtc-1733	324	8	research	research	NOUN
ijtc-1733	324	9	,	,	PUNCT
ijtc-1733	324	10	11	11	NUM
ijtc-1733	324	11	,	,	PUNCT
ijtc-1733	324	12	15	15	NUM
ijtc-1733	324	13	-	-	SYM
ijtc-1733	324	14	25	25	NUM
ijtc-1733	324	15	.	.	PUNCT
ijtc-1733	325	1	https://doi.org/10.5281/zenodo.221331	https://doi.org/10.5281/zenodo.221331	NUM
ijtc-1733	325	2	gaur	gaur	PROPN
ijtc-1733	325	3	,	,	PUNCT
ijtc-1733	325	4	d.	d.	PROPN
ijtc-1733	325	5	,	,	PUNCT
ijtc-1733	325	6	&	&	CCONJ
ijtc-1733	325	7	mohapatra	mohapatra	PROPN
ijtc-1733	325	8	,	,	PUNCT
ijtc-1733	325	9	d.	d.	PROPN
ijtc-1733	325	10	r.	r.	PROPN
ijtc-1733	325	11	(	(	PUNCT
ijtc-1733	325	12	2021	2021	NUM
ijtc-1733	325	13	)	)	PUNCT
ijtc-1733	325	14	.	.	PUNCT
ijtc-1733	326	1	the	the	DET
ijtc-1733	326	2	nexus	nexus	NOUN
ijtc-1733	326	3	of	of	ADP
ijtc-1733	326	4	economic	economic	ADJ
ijtc-1733	326	5	growth	growth	NOUN
ijtc-1733	326	6	,	,	PUNCT
ijtc-1733	326	7	priority	priority	NOUN
ijtc-1733	326	8	sector	sector	NOUN
ijtc-1733	326	9	lending	lending	NOUN
ijtc-1733	326	10	and	and	CCONJ
ijtc-1733	326	11	non	non	ADJ
ijtc-1733	326	12	-	-	ADJ
ijtc-1733	326	13	performing	perform	VERB
ijtc-1733	326	14	assets	asset	NOUN
ijtc-1733	326	15	:	:	PUNCT
ijtc-1733	326	16	case	case	NOUN
ijtc-1733	326	17	of	of	ADP
ijtc-1733	326	18	indian	indian	ADJ
ijtc-1733	326	19	banking	banking	NOUN
ijtc-1733	326	20	sector	sector	NOUN
ijtc-1733	326	21	.	.	PUNCT
ijtc-1733	327	1	south	south	ADJ
ijtc-1733	327	2	asian	asian	PROPN
ijtc-1733	327	3	journal	journal	PROPN
ijtc-1733	327	4	of	of	ADP
ijtc-1733	327	5	business	business	NOUN
ijtc-1733	327	6	studies	study	NOUN
ijtc-1733	327	7	,	,	PUNCT
ijtc-1733	327	8	10(1	10(1	NUM
ijtc-1733	327	9	)	)	PUNCT
ijtc-1733	327	10	,	,	PUNCT
ijtc-1733	327	11	70	70	NUM
ijtc-1733	327	12	-	-	SYM
ijtc-1733	327	13	90	90	NUM
ijtc-1733	327	14	.	.	PUNCT
ijtc-1733	328	1	https://doi.org/10.1108/sajbs-01-2020-0010	https://doi.org/10.1108/sajbs-01-2020-0010	PROPN
ijtc-1733	328	2	ghosh	ghosh	PROPN
ijtc-1733	328	3	,	,	PUNCT
ijtc-1733	328	4	a.	a.	NOUN
ijtc-1733	328	5	(	(	PUNCT
ijtc-1733	328	6	2017	2017	NUM
ijtc-1733	328	7	)	)	PUNCT
ijtc-1733	328	8	.	.	PUNCT
ijtc-1733	329	1	impact	impact	NOUN
ijtc-1733	329	2	of	of	ADP
ijtc-1733	329	3	non	non	ADJ
ijtc-1733	329	4	-	-	ADJ
ijtc-1733	329	5	performing	performing	ADJ
ijtc-1733	329	6	loans	loan	NOUN
ijtc-1733	329	7	on	on	ADP
ijtc-1733	329	8	us	us	PROPN
ijtc-1733	329	9	product	product	NOUN
ijtc-1733	329	10	and	and	CCONJ
ijtc-1733	329	11	labor	labor	NOUN
ijtc-1733	329	12	markets	market	NOUN
ijtc-1733	329	13	.	.	PUNCT
ijtc-1733	330	1	journal	journal	NOUN
ijtc-1733	330	2	of	of	ADP
ijtc-1733	330	3	financial	financial	ADJ
ijtc-1733	330	4	economic	economic	ADJ
ijtc-1733	330	5	policy	policy	NOUN
ijtc-1733	330	6	,	,	PUNCT
ijtc-1733	330	7	9(3	9(3	NUM
ijtc-1733	330	8	)	)	PUNCT
ijtc-1733	330	9	,	,	PUNCT
ijtc-1733	330	10	302	302	NUM
ijtc-1733	330	11	-	-	SYM
ijtc-1733	330	12	323	323	NUM
ijtc-1733	330	13	.	.	PUNCT
ijtc-1733	331	1	https://doi.org/10.1108/jfep-01-2017-0003	https://doi.org/10.1108/jfep-01-2017-0003	PROPN
ijtc-1733	331	2	ghosh	ghosh	PROPN
ijtc-1733	331	3	,	,	PUNCT
ijtc-1733	331	4	s.	s.	PROPN
ijtc-1733	331	5	,	,	PUNCT
ijtc-1733	331	6	&	&	CCONJ
ijtc-1733	331	7	dutta	dutta	PROPN
ijtc-1733	331	8	,	,	PUNCT
ijtc-1733	331	9	s.	s.	PROPN
ijtc-1733	331	10	(	(	PUNCT
ijtc-1733	331	11	2015	2015	NUM
ijtc-1733	331	12	)	)	PUNCT
ijtc-1733	331	13	.	.	PUNCT
ijtc-1733	332	1	mergers	merger	NOUN
ijtc-1733	332	2	and	and	CCONJ
ijtc-1733	332	3	acquisitions	acquisition	NOUN
ijtc-1733	332	4	in	in	ADP
ijtc-1733	332	5	indian	indian	ADJ
ijtc-1733	332	6	banking	banking	NOUN
ijtc-1733	332	7	sector	sector	NOUN
ijtc-1733	332	8	:	:	PUNCT
ijtc-1733	332	9	pre	pre	ADJ
ijtc-1733	332	10	-	-	ADJ
ijtc-1733	332	11	post	post	VERB
ijtc-1733	332	12	analysis	analysis	NOUN
ijtc-1733	332	13	of	of	ADP
ijtc-1733	332	14	performance	performance	NOUN
ijtc-1733	332	15	parameters	parameter	NOUN
ijtc-1733	332	16	.	.	PUNCT
ijtc-1733	333	1	international	international	ADJ
ijtc-1733	333	2	organization	organization	NOUN
ijtc-1733	333	3	of	of	ADP
ijtc-1733	333	4	scientific	scientific	ADJ
ijtc-1733	333	5	research	research	NOUN
ijtc-1733	333	6	in	in	ADP
ijtc-1733	333	7	journal	journal	NOUN
ijtc-1733	333	8	of	of	ADP
ijtc-1733	333	9	business	business	NOUN
ijtc-1733	333	10	and	and	CCONJ
ijtc-1733	333	11	management	management	NOUN
ijtc-1733	333	12	,	,	PUNCT
ijtc-1733	333	13	17(3	17(3	NUM
ijtc-1733	333	14	)	)	PUNCT
ijtc-1733	333	15	,	,	PUNCT
ijtc-1733	333	16	1	1	NUM
ijtc-1733	333	17	-	-	SYM
ijtc-1733	333	18	9	9	NUM
ijtc-1733	333	19	.	.	PUNCT
ijtc-1733	334	1	https://doi.org/10.9790/487x-17320109	https://doi.org/10.9790/487x-17320109	VERB
ijtc-1733	334	2	gyamerah	gyamerah	PROPN
ijtc-1733	334	3	,	,	PUNCT
ijtc-1733	334	4	i.	i.	PROPN
ijtc-1733	334	5	a.	a.	PROPN
ijtc-1733	334	6	,	,	PUNCT
ijtc-1733	334	7	&	&	CCONJ
ijtc-1733	334	8	amoah	amoah	PROPN
ijtc-1733	334	9	,	,	PUNCT
ijtc-1733	334	10	b.	b.	PROPN
ijtc-1733	334	11	(	(	PUNCT
ijtc-1733	334	12	2015	2015	NUM
ijtc-1733	334	13	)	)	PUNCT
ijtc-1733	334	14	.	.	PUNCT
ijtc-1733	335	1	determinants	determinant	NOUN
ijtc-1733	335	2	of	of	ADP
ijtc-1733	335	3	bank	bank	NOUN
ijtc-1733	335	4	profitability	profitability	NOUN
ijtc-1733	335	5	in	in	ADP
ijtc-1733	335	6	ghana	ghana	PROPN
ijtc-1733	335	7	.	.	PUNCT
ijtc-1733	336	1	international	international	ADJ
ijtc-1733	336	2	journal	journal	PROPN
ijtc-1733	336	3	of	of	ADP
ijtc-1733	336	4	accounting	accounting	NOUN
ijtc-1733	336	5	and	and	CCONJ
ijtc-1733	336	6	financial	financial	ADJ
ijtc-1733	336	7	reporting	reporting	NOUN
ijtc-1733	336	8	,	,	PUNCT
ijtc-1733	336	9	5(1	5(1	NUM
ijtc-1733	336	10	)	)	PUNCT
ijtc-1733	336	11	,	,	PUNCT
ijtc-1733	336	12	173	173	NUM
ijtc-1733	336	13	-	-	SYM
ijtc-1733	336	14	187	187	NUM
ijtc-1733	336	15	.	.	PUNCT
ijtc-1733	337	1	https://doi.org/10.5296/ijafr.v5i1.7368	https://doi.org/10.5296/ijafr.v5i1.7368	PROPN
ijtc-1733	337	2	hasan	hasan	PROPN
ijtc-1733	337	3	,	,	PUNCT
ijtc-1733	337	4	m.	m.	NOUN
ijtc-1733	337	5	z.	z.	PROPN
ijtc-1733	337	6	(	(	PUNCT
ijtc-1733	337	7	2019	2019	NUM
ijtc-1733	337	8	)	)	PUNCT
ijtc-1733	337	9	.	.	PUNCT
ijtc-1733	338	1	causality	causality	NOUN
ijtc-1733	338	2	between	between	ADP
ijtc-1733	338	3	gpd	gpd	PROPN
ijtc-1733	338	4	growth	growth	NOUN
ijtc-1733	338	5	and	and	CCONJ
ijtc-1733	338	6	non	non	ADJ
ijtc-1733	338	7	-	-	ADJ
ijtc-1733	338	8	performing	performing	ADJ
ijtc-1733	338	9	loans	loan	NOUN
ijtc-1733	338	10	in	in	ADP
ijtc-1733	338	11	bangladesh	bangladesh	NOUN
ijtc-1733	338	12	:	:	PUNCT
ijtc-1733	338	13	a	a	DET
ijtc-1733	338	14	toda	toda	PROPN
ijtc-1733	338	15	-	-	PUNCT
ijtc-1733	338	16	yamamoto	yamamoto	PROPN
ijtc-1733	338	17	approach	approach	NOUN
ijtc-1733	338	18	.	.	PUNCT
ijtc-1733	339	1	international	international	ADJ
ijtc-1733	339	2	journal	journal	PROPN
ijtc-1733	339	3	of	of	ADP
ijtc-1733	339	4	finance	finance	NOUN
ijtc-1733	339	5	and	and	CCONJ
ijtc-1733	339	6	banking	banking	NOUN
ijtc-1733	339	7	research	research	NOUN
ijtc-1733	339	8	,	,	PUNCT
ijtc-1733	339	9	5(5	5(5	NUM
ijtc-1733	339	10	)	)	PUNCT
ijtc-1733	339	11	,	,	PUNCT
ijtc-1733	339	12	126	126	NUM
ijtc-1733	339	13	-	-	SYM
ijtc-1733	339	14	131	131	NUM
ijtc-1733	339	15	.	.	PUNCT
ijtc-1733	340	1	https://doi.org/10.11648/j.ijfbr.20190505.12	https://doi.org/10.11648/j.ijfbr.20190505.12	PROPN
ijtc-1733	340	2	khan	khan	PROPN
ijtc-1733	340	3	,	,	PUNCT
ijtc-1733	340	4	m.	m.	NOUN
ijtc-1733	340	5	a.	a.	PROPN
ijtc-1733	340	6	,	,	PUNCT
ijtc-1733	340	7	siddique	siddique	PROPN
ijtc-1733	340	8	,	,	PUNCT
ijtc-1733	340	9	a.	a.	NOUN
ijtc-1733	340	10	,	,	PUNCT
ijtc-1733	340	11	&	&	CCONJ
ijtc-1733	340	12	sarwar	sarwar	PROPN
ijtc-1733	340	13	,	,	PUNCT
ijtc-1733	340	14	z.	z.	PROPN
ijtc-1733	340	15	(	(	PUNCT
ijtc-1733	340	16	2020	2020	NUM
ijtc-1733	340	17	)	)	PUNCT
ijtc-1733	340	18	.	.	PUNCT
ijtc-1733	341	1	determinants	determinant	NOUN
ijtc-1733	341	2	of	of	ADP
ijtc-1733	341	3	non	non	ADJ
ijtc-1733	341	4	-	-	ADJ
ijtc-1733	341	5	performing	performing	ADJ
ijtc-1733	341	6	loans	loan	NOUN
ijtc-1733	341	7	in	in	ADP
ijtc-1733	341	8	the	the	DET
ijtc-1733	341	9	banking	banking	NOUN
ijtc-1733	341	10	sector	sector	NOUN
ijtc-1733	341	11	in	in	ADP
ijtc-1733	341	12	developing	develop	VERB
ijtc-1733	341	13	state	state	NOUN
ijtc-1733	341	14	.	.	PUNCT
ijtc-1733	342	1	asian	asian	ADJ
ijtc-1733	342	2	journal	journal	PROPN
ijtc-1733	342	3	of	of	ADP
ijtc-1733	342	4	accounting	accounting	NOUN
ijtc-1733	342	5	research	research	NOUN
ijtc-1733	342	6	,	,	PUNCT
ijtc-1733	342	7	5(1	5(1	NUM
ijtc-1733	342	8	)	)	PUNCT
ijtc-1733	342	9	,	,	PUNCT
ijtc-1733	342	10	135	135	NUM
ijtc-1733	342	11	-	-	SYM
ijtc-1733	342	12	145	145	NUM
ijtc-1733	342	13	.	.	PUNCT
ijtc-1733	343	1	https://doi.org/10.1108/ajar-10-2019-0080	https://doi.org/10.1108/ajar-10-2019-0080	NOUN
ijtc-1733	343	2	kumar	kumar	PROPN
ijtc-1733	343	3	,	,	PUNCT
ijtc-1733	343	4	r.	r.	PROPN
ijtc-1733	343	5	r.	r.	PROPN
ijtc-1733	343	6	,	,	PUNCT
ijtc-1733	343	7	stauvermann	stauvermann	PROPN
ijtc-1733	343	8	,	,	PUNCT
ijtc-1733	343	9	p.	p.	PROPN
ijtc-1733	343	10	j.	j.	PROPN
ijtc-1733	343	11	,	,	PUNCT
ijtc-1733	343	12	patel	patel	PROPN
ijtc-1733	343	13	,	,	PUNCT
ijtc-1733	343	14	a.	a.	PROPN
ijtc-1733	343	15	,	,	PUNCT
ijtc-1733	343	16	&	&	CCONJ
ijtc-1733	343	17	prasad	prasad	PROPN
ijtc-1733	343	18	,	,	PUNCT
ijtc-1733	343	19	s.	s.	PROPN
ijtc-1733	343	20	s.	s.	PROPN
ijtc-1733	343	21	(	(	PUNCT
ijtc-1733	343	22	2018	2018	NUM
ijtc-1733	343	23	)	)	PUNCT
ijtc-1733	343	24	.	.	PUNCT
ijtc-1733	344	1	determinants	determinant	NOUN
ijtc-1733	344	2	of	of	ADP
ijtc-1733	344	3	nonperforming	nonperforme	VERB
ijtc-1733	344	4	loans	loan	NOUN
ijtc-1733	344	5	in	in	ADP
ijtc-1733	344	6	banking	banking	NOUN
ijtc-1733	344	7	sector	sector	NOUN
ijtc-1733	344	8	in	in	ADP
ijtc-1733	344	9	small	small	ADJ
ijtc-1733	344	10	developing	develop	VERB
ijtc-1733	344	11	island	island	NOUN
ijtc-1733	344	12	states	state	NOUN
ijtc-1733	344	13	:	:	PUNCT
ijtc-1733	344	14	a	a	DET
ijtc-1733	344	15	study	study	NOUN
ijtc-1733	344	16	of	of	ADP
ijtc-1733	344	17	fiji	fiji	PROPN
ijtc-1733	344	18	.	.	PUNCT
ijtc-1733	345	1	accounting	accounting	PROPN
ijtc-1733	345	2	research	research	PROPN
ijtc-1733	345	3	journal	journal	PROPN
ijtc-1733	345	4	,	,	PUNCT
ijtc-1733	345	5	31(2	31(2	NUM
ijtc-1733	345	6	)	)	PUNCT
ijtc-1733	345	7	,	,	PUNCT
ijtc-1733	345	8	192	192	NUM
ijtc-1733	345	9	-	-	SYM
ijtc-1733	345	10	213	213	NUM
ijtc-1733	345	11	.	.	PUNCT
ijtc-1733	346	1	https://doi.org/10.1108/arj-06-2015-0077	https://doi.org/10.1108/arj-06-2015-0077	PROPN
ijtc-1733	346	2	martiningtiyas	martiningtiyas	PROPN
ijtc-1733	346	3	,	,	PUNCT
ijtc-1733	346	4	c.	c.	PROPN
ijtc-1733	346	5	r.	r.	PROPN
ijtc-1733	346	6	,	,	PUNCT
ijtc-1733	346	7	&	&	CCONJ
ijtc-1733	346	8	nitinegeri	nitinegeri	PROPN
ijtc-1733	346	9	,	,	PUNCT
ijtc-1733	346	10	d.	d.	PROPN
ijtc-1733	346	11	t.	t.	PROPN
ijtc-1733	346	12	(	(	PUNCT
ijtc-1733	346	13	2020	2020	NUM
ijtc-1733	346	14	,	,	PUNCT
ijtc-1733	346	15	september	september	PROPN
ijtc-1733	346	16	)	)	PUNCT
ijtc-1733	346	17	.	.	PUNCT
ijtc-1733	347	1	the	the	DET
ijtc-1733	347	2	effect	effect	NOUN
ijtc-1733	347	3	of	of	ADP
ijtc-1733	347	4	non	non	ADJ
ijtc-1733	347	5	-	-	ADJ
ijtc-1733	347	6	performing	performing	ADJ
ijtc-1733	347	7	loans	loan	NOUN
ijtc-1733	347	8	on	on	ADP
ijtc-1733	347	9	profitability	profitability	NOUN
ijtc-1733	347	10	in	in	ADP
ijtc-1733	347	11	banking	banking	NOUN
ijtc-1733	347	12	sector	sector	NOUN
ijtc-1733	347	13	in	in	ADP
ijtc-1733	347	14	indonesia	indonesia	PROPN
ijtc-1733	347	15	.	.	PUNCT
ijtc-1733	348	1	in	in	ADP
ijtc-1733	348	2	international	international	ADJ
ijtc-1733	348	3	conference	conference	NOUN
ijtc-1733	348	4	on	on	ADP
ijtc-1733	348	5	management	management	NOUN
ijtc-1733	348	6	,	,	PUNCT
ijtc-1733	348	7	accounting	accounting	NOUN
ijtc-1733	348	8	,	,	PUNCT
ijtc-1733	348	9	and	and	CCONJ
ijtc-1733	348	10	economy	economy	NOUN
ijtc-1733	348	11	(	(	PUNCT
ijtc-1733	348	12	icmae	icmae	NOUN
ijtc-1733	348	13	2020	2020	NUM
ijtc-1733	348	14	)	)	PUNCT
ijtc-1733	348	15	(	(	PUNCT
ijtc-1733	348	16	pp	pp	ADV
ijtc-1733	348	17	.	.	PUNCT
ijtc-1733	348	18	64	64	NUM
ijtc-1733	348	19	-	-	SYM
ijtc-1733	348	20	67	67	NUM
ijtc-1733	348	21	)	)	PUNCT
ijtc-1733	348	22	.	.	PUNCT
ijtc-1733	349	1	atlantis	atlantis	PROPN
ijtc-1733	349	2	press	press	PROPN
ijtc-1733	349	3	.	.	PUNCT
ijtc-1733	350	1	https://doi.org/10.2991/aebmr.k.200915.016	https://doi.org/10.2991/aebmr.k.200915.016	PROPN
ijtc-1733	350	2	michael	michael	PROPN
ijtc-1733	350	3	,	,	PUNCT
ijtc-1733	350	4	e.	e.	PROPN
ijtc-1733	350	5	i.	i.	PROPN
ijtc-1733	350	6	,	,	PUNCT
ijtc-1733	350	7	etukafia	etukafia	PROPN
ijtc-1733	350	8	,	,	PUNCT
ijtc-1733	350	9	n.	n.	PROPN
ijtc-1733	350	10	i.	i.	PROPN
ijtc-1733	350	11	,	,	PUNCT
ijtc-1733	350	12	akpabio	akpabio	PROPN
ijtc-1733	350	13	,	,	PUNCT
ijtc-1733	350	14	e.	e.	PROPN
ijtc-1733	350	15	e.	e.	PROPN
ijtc-1733	350	16	,	,	PUNCT
ijtc-1733	350	17	&	&	CCONJ
ijtc-1733	350	18	etuk	etuk	PROPN
ijtc-1733	350	19	,	,	PUNCT
ijtc-1733	350	20	m.	m.	NOUN
ijtc-1733	350	21	i.	i.	PROPN
ijtc-1733	350	22	(	(	PUNCT
ijtc-1733	350	23	2018	2018	NUM
ijtc-1733	350	24	)	)	PUNCT
ijtc-1733	350	25	.	.	PUNCT
ijtc-1733	351	1	capital	capital	NOUN
ijtc-1733	351	2	adequacy	adequacy	NOUN
ijtc-1733	351	3	and	and	CCONJ
ijtc-1733	351	4	the	the	DET
ijtc-1733	351	5	value	value	NOUN
ijtc-1733	351	6	of	of	ADP
ijtc-1733	351	7	banks	bank	NOUN
ijtc-1733	351	8	in	in	ADP
ijtc-1733	351	9	nigeria	nigeria	PROPN
ijtc-1733	351	10	:	:	PUNCT
ijtc-1733	351	11	a	a	DET
ijtc-1733	351	12	post	post	ADJ
ijtc-1733	351	13	-	-	ADJ
ijtc-1733	351	14	consolidation	consolidation	ADJ
ijtc-1733	351	15	review	review	NOUN
ijtc-1733	351	16	.	.	PUNCT
ijtc-1733	352	1	journal	journal	PROPN
ijtc-1733	352	2	of	of	ADP
ijtc-1733	352	3	finance	finance	NOUN
ijtc-1733	352	4	and	and	CCONJ
ijtc-1733	352	5	bank	bank	NOUN
ijtc-1733	352	6	management	management	NOUN
ijtc-1733	352	7	,	,	PUNCT
ijtc-1733	352	8	6(2	6(2	NUM
ijtc-1733	352	9	)	)	PUNCT
ijtc-1733	352	10	,	,	PUNCT
ijtc-1733	352	11	64	64	NUM
ijtc-1733	352	12	-	-	SYM
ijtc-1733	352	13	75	75	NUM
ijtc-1733	352	14	.	.	PUNCT
ijtc-1733	353	1	https://doi.org/10.15640/jfbm.v6n2a7	https://doi.org/10.15640/jfbm.v6n2a7	PROPN
ijtc-1733	353	2	morrison	morrison	PROPN
ijtc-1733	353	3	,	,	PUNCT
ijtc-1733	353	4	c.	c.	PROPN
ijtc-1733	353	5	,	,	PUNCT
ijtc-1733	353	6	&	&	CCONJ
ijtc-1733	353	7	white	white	PROPN
ijtc-1733	353	8	,	,	PUNCT
ijtc-1733	353	9	a.	a.	NOUN
ijtc-1733	353	10	(	(	PUNCT
ijtc-1733	353	11	2017	2017	NUM
ijtc-1733	353	12	)	)	PUNCT
ijtc-1733	353	13	.	.	PUNCT
ijtc-1733	354	1	macroeconomic	macroeconomic	ADJ
ijtc-1733	354	2	factors	factor	NOUN
ijtc-1733	354	3	and	and	CCONJ
ijtc-1733	354	4	banking	banking	NOUN
ijtc-1733	354	5	sector	sector	NOUN
ijtc-1733	354	6	performance	performance	NOUN
ijtc-1733	354	7	:	:	PUNCT
ijtc-1733	354	8	evidence	evidence	NOUN
ijtc-1733	354	9	from	from	ADP
ijtc-1733	354	10	the	the	DET
ijtc-1733	354	11	eu	eu	PROPN
ijtc-1733	354	12	.	.	PROPN
ijtc-1733	354	13	european	european	PROPN
ijtc-1733	354	14	journal	journal	PROPN
ijtc-1733	354	15	of	of	ADP
ijtc-1733	354	16	finance	finance	NOUN
ijtc-1733	354	17	,	,	PUNCT
ijtc-1733	354	18	23(5	23(5	NUM
ijtc-1733	354	19	)	)	PUNCT
ijtc-1733	354	20	,	,	PUNCT
ijtc-1733	354	21	389	389	NUM
ijtc-1733	354	22	-	-	SYM
ijtc-1733	354	23	410	410	NUM
ijtc-1733	354	24	.	.	PUNCT
ijtc-1733	354	25	nnanna	nnanna	ADJ
ijtc-1733	354	26	,	,	PUNCT
ijtc-1733	354	27	o.	o.	PROPN
ijtc-1733	354	28	j.	j.	PROPN
ijtc-1733	354	29	,	,	PUNCT
ijtc-1733	354	30	&	&	CCONJ
ijtc-1733	354	31	ojo	ojo	NOUN
ijtc-1733	354	32	,	,	PUNCT
ijtc-1733	354	33	a.	a.	NOUN
ijtc-1733	354	34	o.	o.	NOUN
ijtc-1733	354	35	(	(	PUNCT
ijtc-1733	354	36	2018	2018	NUM
ijtc-1733	354	37	)	)	PUNCT
ijtc-1733	354	38	.	.	PUNCT
ijtc-1733	355	1	bank	bank	NOUN
ijtc-1733	355	2	-	-	PUNCT
ijtc-1733	355	3	specific	specific	ADJ
ijtc-1733	355	4	factors	factor	NOUN
ijtc-1733	355	5	influencing	influence	VERB
ijtc-1733	355	6	non	non	ADJ
ijtc-1733	355	7	-	-	ADJ
ijtc-1733	355	8	performing	performing	ADJ
ijtc-1733	355	9	loans	loan	NOUN
ijtc-1733	355	10	in	in	ADP
ijtc-1733	355	11	nigerian	nigerian	ADJ
ijtc-1733	355	12	financial	financial	ADJ
ijtc-1733	355	13	institutions	institution	NOUN
ijtc-1733	355	14	.	.	PUNCT
ijtc-1733	356	1	african	african	ADJ
ijtc-1733	356	2	review	review	NOUN
ijtc-1733	356	3	of	of	ADP
ijtc-1733	356	4	economics	economic	NOUN
ijtc-1733	356	5	and	and	CCONJ
ijtc-1733	356	6	finance	finance	NOUN
ijtc-1733	356	7	,	,	PUNCT
ijtc-1733	356	8	10(1	10(1	NUM
ijtc-1733	356	9	)	)	PUNCT
ijtc-1733	356	10	,	,	PUNCT
ijtc-1733	356	11	45	45	NUM
ijtc-1733	356	12	-	-	SYM
ijtc-1733	356	13	62	62	NUM
ijtc-1733	356	14	.	.	PUNCT
ijtc-1733	357	1	olarewaju	olarewaju	ADJ
ijtc-1733	357	2	,	,	PUNCT
ijtc-1733	357	3	o.	o.	NOUN
ijtc-1733	357	4	m.	m.	NOUN
ijtc-1733	357	5	(	(	PUNCT
ijtc-1733	357	6	2020	2020	NUM
ijtc-1733	357	7	)	)	PUNCT
ijtc-1733	357	8	.	.	PUNCT
ijtc-1733	358	1	investigating	investigate	VERB
ijtc-1733	358	2	the	the	DET
ijtc-1733	358	3	factors	factor	NOUN
ijtc-1733	358	4	affecting	affect	VERB
ijtc-1733	358	5	nonperforming	nonperforme	VERB
ijtc-1733	358	6	loans	loan	NOUN
ijtc-1733	358	7	in	in	ADP
ijtc-1733	358	8	commercial	commercial	ADJ
ijtc-1733	358	9	banks	bank	NOUN
ijtc-1733	358	10	:	:	PUNCT
ijtc-1733	358	11	the	the	DET
ijtc-1733	358	12	case	case	NOUN
ijtc-1733	358	13	of	of	ADP
ijtc-1733	358	14	african	african	ADJ
ijtc-1733	358	15	lower	low	ADJ
ijtc-1733	358	16	middle‐income	middle‐income	NOUN
ijtc-1733	358	17	countries	country	NOUN
ijtc-1733	358	18	.	.	PUNCT
ijtc-1733	359	1	african	african	ADJ
ijtc-1733	359	2	development	development	PROPN
ijtc-1733	359	3	review	review	PROPN
ijtc-1733	359	4	,	,	PUNCT
ijtc-1733	359	5	32(4	32(4	NUM
ijtc-1733	359	6	)	)	PUNCT
ijtc-1733	359	7	,	,	PUNCT
ijtc-1733	359	8	744	744	NUM
ijtc-1733	359	9	-	-	SYM
ijtc-1733	359	10	757	757	NOUN
ijtc-1733	359	11	.	.	PUNCT
ijtc-1733	360	1	https://doi.org/10.1111/1467-8268.12475	https://doi.org/10.1111/1467-8268.12475	PROPN
ijtc-1733	360	2	ozili	ozili	NOUN
ijtc-1733	360	3	,	,	PUNCT
ijtc-1733	360	4	p.	p.	PROPN
ijtc-1733	360	5	k.	k.	PROPN
ijtc-1733	360	6	(	(	PUNCT
ijtc-1733	360	7	2019	2019	NUM
ijtc-1733	360	8	)	)	PUNCT
ijtc-1733	360	9	.	.	PUNCT
ijtc-1733	361	1	non	non	ADJ
ijtc-1733	361	2	-	-	ADJ
ijtc-1733	361	3	performing	performing	ADJ
ijtc-1733	361	4	loans	loan	NOUN
ijtc-1733	361	5	and	and	CCONJ
ijtc-1733	361	6	financial	financial	ADJ
ijtc-1733	361	7	development	development	NOUN
ijtc-1733	361	8	:	:	PUNCT
ijtc-1733	361	9	new	new	ADJ
ijtc-1733	361	10	evidence	evidence	NOUN
ijtc-1733	361	11	.	.	PUNCT
ijtc-1733	362	1	the	the	DET
ijtc-1733	362	2	journal	journal	NOUN
ijtc-1733	362	3	of	of	ADP
ijtc-1733	362	4	risk	risk	NOUN
ijtc-1733	362	5	finance	finance	NOUN
ijtc-1733	362	6	,	,	PUNCT
ijtc-1733	362	7	20(1	20(1	NUM
ijtc-1733	362	8	)	)	PUNCT
ijtc-1733	362	9	,	,	PUNCT
ijtc-1733	362	10	59	59	NUM
ijtc-1733	362	11	-	-	SYM
ijtc-1733	362	12	81	81	NUM
ijtc-1733	362	13	.	.	PUNCT
ijtc-1733	363	1	https://doi.org/10.1108/jrf-07-2017-0112	https://doi.org/10.1108/jrf-07-2017-0112	PROPN
ijtc-1733	363	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1733	363	3	the	the	DET
ijtc-1733	363	4	effect	effect	NOUN
ijtc-1733	363	5	of	of	ADP
ijtc-1733	363	6	macroeconomic	macroeconomic	ADJ
ijtc-1733	363	7	and	and	CCONJ
ijtc-1733	363	8	bank	bank	NOUN
ijtc-1733	363	9	-	-	PUNCT
ijtc-1733	363	10	specific	specific	ADJ
ijtc-1733	363	11	factors	factor	NOUN
ijtc-1733	363	12	on	on	ADP
ijtc-1733	363	13	the	the	DET
ijtc-1733	363	14	level	level	NOUN
ijtc-1733	363	15	of	of	ADP
ijtc-1733	363	16	non	non	ADJ
ijtc-1733	363	17	-	-	ADJ
ijtc-1733	363	18	performing	performing	ADJ
ijtc-1733	363	19	loans	loan	NOUN
ijtc-1733	363	20	in	in	ADP
ijtc-1733	363	21	ghana	ghana	PROPN
ijtc-1733	363	22	:	:	PUNCT
ijtc-1733	363	23	panel	panel	NOUN
ijtc-1733	363	24	data	datum	NOUN
ijtc-1733	363	25	regression	regression	VERB
ijtc-1733	363	26	analysis	analysis	NOUN
ijtc-1733	363	27	okine	okine	NOUN
ijtc-1733	363	28	and	and	CCONJ
ijtc-1733	363	29	garr	garr	PROPN
ijtc-1733	363	30	940	940	NUM
ijtc-1733	363	31	|	|	NOUN
ijtc-1733	363	32	ilomata	ilomata	PROPN
ijtc-1733	363	33	international	international	ADJ
ijtc-1733	363	34	journal	journal	NOUN
ijtc-1733	363	35	of	of	ADP
ijtc-1733	363	36	tax	tax	PROPN
ijtc-1733	363	37	&	&	CCONJ
ijtc-1733	363	38	accounting	account	VERB
ijtc-1733	363	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1733	363	40	park	park	NOUN
ijtc-1733	363	41	,	,	PUNCT
ijtc-1733	363	42	c.	c.	PROPN
ijtc-1733	363	43	y.	y.	PROPN
ijtc-1733	363	44	,	,	PUNCT
ijtc-1733	363	45	&	&	CCONJ
ijtc-1733	363	46	shin	shin	PROPN
ijtc-1733	363	47	,	,	PUNCT
ijtc-1733	363	48	k.	k.	PROPN
ijtc-1733	363	49	(	(	PUNCT
ijtc-1733	363	50	2020	2020	NUM
ijtc-1733	363	51	)	)	PUNCT
ijtc-1733	363	52	.	.	PUNCT
ijtc-1733	364	1	the	the	DET
ijtc-1733	364	2	impact	impact	NOUN
ijtc-1733	364	3	of	of	ADP
ijtc-1733	364	4	nonperforming	nonperforme	VERB
ijtc-1733	364	5	loans	loan	NOUN
ijtc-1733	364	6	on	on	ADP
ijtc-1733	364	7	cross	cross	ADJ
ijtc-1733	364	8	-	-	ADJ
ijtc-1733	364	9	border	border	ADJ
ijtc-1733	364	10	bank	bank	NOUN
ijtc-1733	364	11	lending	lending	NOUN
ijtc-1733	364	12	:	:	PUNCT
ijtc-1733	364	13	implications	implication	NOUN
ijtc-1733	364	14	for	for	ADP
ijtc-1733	364	15	emerging	emerge	VERB
ijtc-1733	364	16	market	market	NOUN
ijtc-1733	364	17	economies	economy	NOUN
ijtc-1733	364	18	(	(	PUNCT
ijtc-1733	364	19	no	no	INTJ
ijtc-1733	364	20	.	.	NOUN
ijtc-1733	364	21	136	136	NUM
ijtc-1733	364	22	)	)	PUNCT
ijtc-1733	364	23	.	.	PUNCT
ijtc-1733	365	1	manila	manila	PROPN
ijtc-1733	365	2	,	,	PUNCT
ijtc-1733	365	3	philippines	philippine	NOUN
ijtc-1733	365	4	:	:	PUNCT
ijtc-1733	365	5	asian	asian	PROPN
ijtc-1733	365	6	development	development	PROPN
ijtc-1733	365	7	bank	bank	PROPN
ijtc-1733	365	8	.	.	PUNCT
ijtc-1733	366	1	https://doi.org/10.22617/brf200165-2	https://doi.org/10.22617/brf200165-2	PROPN
ijtc-1733	366	2	poudel	poudel	PROPN
ijtc-1733	366	3	,	,	PUNCT
ijtc-1733	366	4	s.	s.	PROPN
ijtc-1733	366	5	r.	r.	PROPN
ijtc-1733	366	6	(	(	PUNCT
ijtc-1733	366	7	2018	2018	NUM
ijtc-1733	366	8	)	)	PUNCT
ijtc-1733	366	9	.	.	PUNCT
ijtc-1733	367	1	impact	impact	NOUN
ijtc-1733	367	2	of	of	ADP
ijtc-1733	367	3	credit	credit	NOUN
ijtc-1733	367	4	risk	risk	NOUN
ijtc-1733	367	5	on	on	ADP
ijtc-1733	367	6	profitability	profitability	NOUN
ijtc-1733	367	7	of	of	ADP
ijtc-1733	367	8	commercial	commercial	ADJ
ijtc-1733	367	9	banks	bank	NOUN
ijtc-1733	367	10	in	in	ADP
ijtc-1733	367	11	nepal	nepal	PROPN
ijtc-1733	367	12	.	.	PUNCT
ijtc-1733	368	1	journal	journal	PROPN
ijtc-1733	368	2	of	of	ADP
ijtc-1733	368	3	applied	applied	ADJ
ijtc-1733	368	4	and	and	CCONJ
ijtc-1733	368	5	advanced	advanced	ADJ
ijtc-1733	368	6	research	research	NOUN
ijtc-1733	368	7	,	,	PUNCT
ijtc-1733	368	8	3(6	3(6	NUM
ijtc-1733	368	9	)	)	PUNCT
ijtc-1733	368	10	,	,	PUNCT
ijtc-1733	368	11	161	161	NUM
ijtc-1733	368	12	-	-	SYM
ijtc-1733	368	13	170	170	NUM
ijtc-1733	368	14	.	.	PUNCT
ijtc-1733	369	1	https://doi.org/10.21839/jaar.2018.v3i6.230	https://doi.org/10.21839/jaar.2018.v3i6.230	PROPN
ijtc-1733	369	2	sunaryo	sunaryo	PROPN
ijtc-1733	369	3	,	,	PUNCT
ijtc-1733	369	4	d.	d.	PROPN
ijtc-1733	369	5	(	(	PUNCT
ijtc-1733	369	6	2020	2020	NUM
ijtc-1733	369	7	)	)	PUNCT
ijtc-1733	369	8	.	.	PUNCT
ijtc-1733	370	1	the	the	DET
ijtc-1733	370	2	effect	effect	NOUN
ijtc-1733	370	3	of	of	ADP
ijtc-1733	370	4	capital	capital	NOUN
ijtc-1733	370	5	adequacy	adequacy	NOUN
ijtc-1733	370	6	ratio	ratio	NOUN
ijtc-1733	370	7	on	on	ADP
ijtc-1733	370	8	return	return	NOUN
ijtc-1733	370	9	on	on	ADP
ijtc-1733	370	10	assets	asset	NOUN
ijtc-1733	370	11	with	with	ADP
ijtc-1733	370	12	problem	problem	NOUN
ijtc-1733	370	13	credit	credit	NOUN
ijtc-1733	370	14	ratio	ratio	NOUN
ijtc-1733	370	15	moderation	moderation	NOUN
ijtc-1733	370	16	.	.	PUNCT
ijtc-1733	371	1	ilomata	ilomata	PROPN
ijtc-1733	371	2	international	international	ADJ
ijtc-1733	371	3	journal	journal	NOUN
ijtc-1733	371	4	of	of	ADP
ijtc-1733	371	5	tax	tax	NOUN
ijtc-1733	371	6	and	and	CCONJ
ijtc-1733	371	7	accounting	accounting	NOUN
ijtc-1733	371	8	,	,	PUNCT
ijtc-1733	371	9	1(3	1(3	NUM
ijtc-1733	371	10	)	)	PUNCT
ijtc-1733	371	11	,	,	PUNCT
ijtc-1733	371	12	145	145	NUM
ijtc-1733	371	13	-	-	SYM
ijtc-1733	371	14	151	151	NUM
ijtc-1733	371	15	.	.	PUNCT
ijtc-1733	372	1	https://doi.org/10.52728/ijtc.v1i3.99	https://doi.org/10.52728/ijtc.v1i3.99	PROPN
ijtc-1733	372	2	thesen	thesen	PROPN
ijtc-1733	372	3	,	,	PUNCT
ijtc-1733	372	4	g.	g.	PROPN
ijtc-1733	372	5	,	,	PUNCT
ijtc-1733	372	6	&	&	CCONJ
ijtc-1733	372	7	yildirim	yildirim	PROPN
ijtc-1733	372	8	,	,	PUNCT
ijtc-1733	372	9	t.	t.	PROPN
ijtc-1733	372	10	m.	m.	NOUN
ijtc-1733	372	11	(	(	PUNCT
ijtc-1733	372	12	2023	2023	NUM
ijtc-1733	372	13	)	)	PUNCT
ijtc-1733	372	14	.	.	PUNCT
ijtc-1733	373	1	electoral	electoral	ADJ
ijtc-1733	373	2	systems	system	NOUN
ijtc-1733	373	3	and	and	CCONJ
ijtc-1733	373	4	gender	gender	NOUN
ijtc-1733	373	5	inequality	inequality	NOUN
ijtc-1733	373	6	in	in	ADP
ijtc-1733	373	7	political	political	ADJ
ijtc-1733	373	8	news	news	NOUN
ijtc-1733	373	9	:	:	PUNCT
ijtc-1733	373	10	analyzing	analyze	VERB
ijtc-1733	373	11	the	the	DET
ijtc-1733	373	12	news	news	NOUN
ijtc-1733	373	13	visibility	visibility	NOUN
ijtc-1733	373	14	of	of	ADP
ijtc-1733	373	15	members	member	NOUN
ijtc-1733	373	16	of	of	ADP
ijtc-1733	373	17	parliament	parliament	NOUN
ijtc-1733	373	18	in	in	ADP
ijtc-1733	373	19	norway	norway	PROPN
ijtc-1733	373	20	and	and	CCONJ
ijtc-1733	373	21	the	the	DET
ijtc-1733	373	22	uk	uk	PROPN
ijtc-1733	373	23	.	.	PROPN
ijtc-1733	374	1	american	american	PROPN
ijtc-1733	374	2	political	political	ADJ
ijtc-1733	374	3	science	science	PROPN
ijtc-1733	374	4	review	review	NOUN
ijtc-1733	374	5	,	,	PUNCT
ijtc-1733	374	6	117(2	117(2	NUM
ijtc-1733	374	7	)	)	PUNCT
ijtc-1733	374	8	,	,	PUNCT
ijtc-1733	374	9	575	575	NUM
ijtc-1733	374	10	-	-	SYM
ijtc-1733	374	11	590	590	NUM
ijtc-1733	374	12	.	.	PUNCT
ijtc-1733	375	1	https://doi.org/10.1017/s0003055422000776	https://doi.org/10.1017/s0003055422000776	NUM
ijtc-1733	375	2	thomas	thomas	PROPN
ijtc-1733	375	3	,	,	PUNCT
ijtc-1733	375	4	r.	r.	PROPN
ijtc-1733	375	5	,	,	PUNCT
ijtc-1733	375	6	&	&	CCONJ
ijtc-1733	375	7	singh	singh	PROPN
ijtc-1733	375	8	thakur	thakur	PROPN
ijtc-1733	375	9	,	,	PUNCT
ijtc-1733	375	10	s.	s.	PROPN
ijtc-1733	375	11	(	(	PUNCT
ijtc-1733	375	12	2023	2023	NUM
ijtc-1733	375	13	)	)	PUNCT
ijtc-1733	375	14	.	.	PUNCT
ijtc-1733	376	1	non	non	ADJ
ijtc-1733	376	2	-	-	ADJ
ijtc-1733	376	3	performing	performing	ADJ
ijtc-1733	376	4	loans	loan	NOUN
ijtc-1733	376	5	and	and	CCONJ
ijtc-1733	376	6	moral	moral	ADJ
ijtc-1733	376	7	hazard	hazard	NOUN
ijtc-1733	376	8	in	in	ADP
ijtc-1733	376	9	the	the	DET
ijtc-1733	376	10	indian	indian	ADJ
ijtc-1733	376	11	banking	banking	NOUN
ijtc-1733	376	12	sector	sector	NOUN
ijtc-1733	376	13	:	:	PUNCT
ijtc-1733	376	14	a	a	DET
ijtc-1733	376	15	threshold	threshold	NOUN
ijtc-1733	376	16	panel	panel	NOUN
ijtc-1733	376	17	regression	regression	NOUN
ijtc-1733	376	18	approach	approach	NOUN
ijtc-1733	376	19	.	.	PUNCT
ijtc-1733	377	1	global	global	ADJ
ijtc-1733	377	2	business	business	PROPN
ijtc-1733	377	3	review	review	PROPN
ijtc-1733	377	4	,	,	PUNCT
ijtc-1733	377	5	24(6	24(6	NUM
ijtc-1733	377	6	)	)	PUNCT
ijtc-1733	377	7	,	,	PUNCT
ijtc-1733	377	8	14821499	14821499	NUM
ijtc-1733	377	9	.	.	PUNCT
ijtc-1733	378	1	https://doi.org/10.1177/0972150920926135	https://doi.org/10.1177/0972150920926135	PROPN
ijtc-1733	379	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV