id	sid	tid	token	lemma	pos
ijtc-794	1	1	the	the	DET
ijtc-794	1	2	illomata	illomata	PROPN
ijtc-794	1	3	international	international	PROPN
ijtc-794	1	4	journal	journal	PROPN
ijtc-794	1	5	of	of	ADP
ijtc-794	1	6	management	management	NOUN
ijtc-794	1	7	ilomata	ilomata	PROPN
ijtc-794	1	8	international	international	ADJ
ijtc-794	1	9	journal	journal	NOUN
ijtc-794	1	10	of	of	ADP
ijtc-794	1	11	tax	tax	PROPN
ijtc-794	1	12	&	&	CCONJ
ijtc-794	1	13	accounting	account	VERB
ijtc-794	1	14	p	p	PROPN
ijtc-794	1	15	-	-	PUNCT
ijtc-794	1	16	issn	issn	NOUN
ijtc-794	1	17	:	:	PUNCT
ijtc-794	1	18	2714	2714	NUM
ijtc-794	1	19	-	-	SYM
ijtc-794	1	20	9838	9838	NUM
ijtc-794	1	21	;	;	PUNCT
ijtc-794	1	22	e	e	X
ijtc-794	1	23	-	-	PUNCT
ijtc-794	1	24	issn	issn	NOUN
ijtc-794	1	25	:	:	PUNCT
ijtc-794	1	26	2714	2714	NUM
ijtc-794	1	27	-	-	SYM
ijtc-794	1	28	9846	9846	NUM
ijtc-794	1	29	volume	volume	NOUN
ijtc-794	1	30	4	4	NUM
ijtc-794	1	31	,	,	PUNCT
ijtc-794	1	32	issue	issue	NOUN
ijtc-794	1	33	3	3	NUM
ijtc-794	1	34	july	july	PROPN
ijtc-794	1	35	2023	2023	NUM
ijtc-794	1	36	page	page	NOUN
ijtc-794	1	37	no	no	NOUN
ijtc-794	1	38	.	.	PUNCT
ijtc-794	1	39	491	491	NUM
ijtc-794	1	40	-	-	SYM
ijtc-794	1	41	507	507	NUM
ijtc-794	1	42	491	491	NUM
ijtc-794	1	43	|	|	ADV
ijtc-794	1	44	ilomata	ilomata	PROPN
ijtc-794	1	45	international	international	ADJ
ijtc-794	1	46	journal	journal	NOUN
ijtc-794	1	47	of	of	ADP
ijtc-794	1	48	tax	tax	PROPN
ijtc-794	1	49	&	&	CCONJ
ijtc-794	1	50	accounting	account	VERB
ijtc-794	1	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	1	52	an	an	DET
ijtc-794	1	53	empirical	empirical	ADJ
ijtc-794	1	54	study	study	NOUN
ijtc-794	1	55	on	on	ADP
ijtc-794	1	56	the	the	DET
ijtc-794	1	57	effects	effect	NOUN
ijtc-794	1	58	of	of	ADP
ijtc-794	1	59	managerial	managerial	ADJ
ijtc-794	1	60	competence	competence	NOUN
ijtc-794	1	61	on	on	ADP
ijtc-794	1	62	firm	firm	ADJ
ijtc-794	1	63	profitability	profitability	NOUN
ijtc-794	1	64	beny	beny	PROPN
ijtc-794	1	65	mwenda1	mwenda1	PROPN
ijtc-794	1	66	,	,	PUNCT
ijtc-794	1	67	magwana	magwana	NOUN
ijtc-794	1	68	ngollo2	ngollo2	PROPN
ijtc-794	1	69	,	,	PUNCT
ijtc-794	1	70	amos	amos	PROPN
ijtc-794	1	71	mwasota3	mwasota3	PROPN
ijtc-794	2	1	123college	123college	PROPN
ijtc-794	2	2	of	of	ADP
ijtc-794	2	3	business	business	NOUN
ijtc-794	2	4	education	education	NOUN
ijtc-794	2	5	,	,	PUNCT
ijtc-794	2	6	tanzania	tanzania	PROPN
ijtc-794	2	7	correspondent	correspondent	NOUN
ijtc-794	2	8	:	:	PUNCT
ijtc-794	2	9	benybnjmn@gmail.com	benybnjmn@gmail.com	X
ijtc-794	2	10	1	1	NUM
ijtc-794	2	11	received	receive	VERB
ijtc-794	2	12	:	:	PUNCT
ijtc-794	2	13	june	june	PROPN
ijtc-794	2	14	7	7	NUM
ijtc-794	2	15	,	,	PUNCT
ijtc-794	2	16	2023	2023	NUM
ijtc-794	2	17	accepted	accept	VERB
ijtc-794	2	18	:	:	PUNCT
ijtc-794	2	19	july	july	PROPN
ijtc-794	2	20	16	16	NUM
ijtc-794	2	21	,	,	PUNCT
ijtc-794	2	22	2023	2023	NUM
ijtc-794	2	23	published	publish	VERB
ijtc-794	2	24	:	:	PUNCT
ijtc-794	2	25	july	july	PROPN
ijtc-794	2	26	31	31	NUM
ijtc-794	2	27	,	,	PUNCT
ijtc-794	2	28	2023	2023	NUM
ijtc-794	2	29	citation	citation	NOUN
ijtc-794	2	30	:	:	PUNCT
ijtc-794	2	31	mwenda	mwenda	PROPN
ijtc-794	2	32	,	,	PUNCT
ijtc-794	2	33	b.	b.	PROPN
ijtc-794	2	34	,	,	PUNCT
ijtc-794	2	35	ngollo	ngollo	PROPN
ijtc-794	2	36	,	,	PUNCT
ijtc-794	2	37	m.	m.	NOUN
ijtc-794	2	38	,	,	PUNCT
ijtc-794	2	39	mwasota	mwasota	NOUN
ijtc-794	2	40	,	,	PUNCT
ijtc-794	2	41	a.	a.	NOUN
ijtc-794	2	42	(	(	PUNCT
ijtc-794	2	43	2023	2023	NUM
ijtc-794	2	44	)	)	PUNCT
ijtc-794	2	45	.	.	PUNCT
ijtc-794	3	1	an	an	DET
ijtc-794	3	2	empirical	empirical	ADJ
ijtc-794	3	3	study	study	NOUN
ijtc-794	3	4	of	of	ADP
ijtc-794	3	5	the	the	DET
ijtc-794	3	6	effect	effect	NOUN
ijtc-794	3	7	of	of	ADP
ijtc-794	3	8	managerial	managerial	ADJ
ijtc-794	3	9	competence	competence	NOUN
ijtc-794	3	10	on	on	ADP
ijtc-794	3	11	firm	firm	ADJ
ijtc-794	3	12	profitability	profitability	NOUN
ijtc-794	3	13	.	.	PUNCT
ijtc-794	4	1	ilomata	ilomata	PROPN
ijtc-794	4	2	international	international	ADJ
ijtc-794	4	3	journal	journal	NOUN
ijtc-794	4	4	of	of	ADP
ijtc-794	4	5	tax	tax	NOUN
ijtc-794	4	6	and	and	CCONJ
ijtc-794	4	7	accounting	accounting	NOUN
ijtc-794	4	8	,	,	PUNCT
ijtc-794	4	9	4(3	4(3	NUM
ijtc-794	4	10	)	)	PUNCT
ijtc-794	4	11	,	,	PUNCT
ijtc-794	4	12	491	491	NUM
ijtc-794	4	13	-	-	SYM
ijtc-794	4	14	507	507	NUM
ijtc-794	4	15	.	.	PUNCT
ijtc-794	5	1	https://doi.org/10.52728/ijtc.v4i3.794	https://doi.org/10.52728/ijtc.v4i3.794	ADJ
ijtc-794	5	2	abstract	abstract	NOUN
ijtc-794	5	3	:	:	PUNCT
ijtc-794	5	4	profits	profit	NOUN
ijtc-794	5	5	are	be	AUX
ijtc-794	5	6	generated	generate	VERB
ijtc-794	5	7	by	by	ADP
ijtc-794	5	8	managing	manage	VERB
ijtc-794	5	9	assets	asset	NOUN
ijtc-794	5	10	and	and	CCONJ
ijtc-794	5	11	using	use	VERB
ijtc-794	5	12	them	they	PRON
ijtc-794	5	13	wisely	wisely	ADV
ijtc-794	5	14	to	to	PART
ijtc-794	5	15	create	create	VERB
ijtc-794	5	16	revenues	revenue	NOUN
ijtc-794	5	17	that	that	PRON
ijtc-794	5	18	exceed	exceed	VERB
ijtc-794	5	19	costs	cost	NOUN
ijtc-794	5	20	.	.	PUNCT
ijtc-794	6	1	this	this	DET
ijtc-794	6	2	study	study	NOUN
ijtc-794	6	3	aimed	aim	VERB
ijtc-794	6	4	to	to	PART
ijtc-794	6	5	analyse	analyse	VERB
ijtc-794	6	6	the	the	DET
ijtc-794	6	7	effects	effect	NOUN
ijtc-794	6	8	of	of	ADP
ijtc-794	6	9	managerial	managerial	ADJ
ijtc-794	6	10	competence	competence	NOUN
ijtc-794	6	11	on	on	ADP
ijtc-794	6	12	firm	firm	ADJ
ijtc-794	6	13	profitability	profitability	NOUN
ijtc-794	6	14	listed	list	VERB
ijtc-794	6	15	in	in	ADP
ijtc-794	6	16	the	the	DET
ijtc-794	6	17	dar	dar	PROPN
ijtc-794	6	18	es	es	PROPN
ijtc-794	6	19	salaam	salaam	PROPN
ijtc-794	6	20	stock	stock	PROPN
ijtc-794	6	21	exchange	exchange	PROPN
ijtc-794	6	22	(	(	PUNCT
ijtc-794	6	23	dse	dse	PROPN
ijtc-794	6	24	)	)	PUNCT
ijtc-794	6	25	.	.	PUNCT
ijtc-794	7	1	the	the	DET
ijtc-794	7	2	quantitative	quantitative	ADJ
ijtc-794	7	3	research	research	NOUN
ijtc-794	7	4	design	design	NOUN
ijtc-794	7	5	was	be	AUX
ijtc-794	7	6	used	use	VERB
ijtc-794	7	7	to	to	PART
ijtc-794	7	8	collect	collect	VERB
ijtc-794	7	9	,	,	PUNCT
ijtc-794	7	10	analyse	analyse	VERB
ijtc-794	7	11	and	and	CCONJ
ijtc-794	7	12	interpret	interpret	VERB
ijtc-794	7	13	data	datum	NOUN
ijtc-794	7	14	in	in	ADP
ijtc-794	7	15	this	this	DET
ijtc-794	7	16	research	research	NOUN
ijtc-794	7	17	while	while	SCONJ
ijtc-794	7	18	panel	panel	NOUN
ijtc-794	7	19	regression	regression	NOUN
ijtc-794	7	20	model	model	NOUN
ijtc-794	7	21	was	be	AUX
ijtc-794	7	22	selected	select	VERB
ijtc-794	7	23	to	to	PART
ijtc-794	7	24	analyse	analyse	VERB
ijtc-794	7	25	the	the	DET
ijtc-794	7	26	influence	influence	NOUN
ijtc-794	7	27	of	of	ADP
ijtc-794	7	28	managerial	managerial	ADJ
ijtc-794	7	29	competence	competence	NOUN
ijtc-794	7	30	on	on	ADP
ijtc-794	7	31	profitability	profitability	NOUN
ijtc-794	7	32	of	of	ADP
ijtc-794	7	33	listed	list	VERB
ijtc-794	7	34	firms	firm	NOUN
ijtc-794	7	35	.	.	PUNCT
ijtc-794	8	1	pols	pol	NOUN
ijtc-794	8	2	technique	technique	NOUN
ijtc-794	8	3	was	be	AUX
ijtc-794	8	4	used	use	VERB
ijtc-794	8	5	to	to	PART
ijtc-794	8	6	check	check	VERB
ijtc-794	8	7	robustness	robustness	NOUN
ijtc-794	8	8	and	and	CCONJ
ijtc-794	8	9	diagnostic	diagnostic	ADJ
ijtc-794	8	10	tests	test	NOUN
ijtc-794	8	11	were	be	AUX
ijtc-794	8	12	used	use	VERB
ijtc-794	8	13	to	to	PART
ijtc-794	8	14	meet	meet	VERB
ijtc-794	8	15	the	the	DET
ijtc-794	8	16	criteria	criterion	NOUN
ijtc-794	8	17	of	of	ADP
ijtc-794	8	18	regression	regression	NOUN
ijtc-794	8	19	analysis	analysis	NOUN
ijtc-794	8	20	.	.	PUNCT
ijtc-794	9	1	the	the	DET
ijtc-794	9	2	regression	regression	NOUN
ijtc-794	9	3	analysis	analysis	NOUN
ijtc-794	9	4	indicate	indicate	VERB
ijtc-794	9	5	that	that	SCONJ
ijtc-794	9	6	managerial	managerial	ADJ
ijtc-794	9	7	competence	competence	NOUN
ijtc-794	9	8	had	have	VERB
ijtc-794	9	9	a	a	DET
ijtc-794	9	10	significant	significant	ADJ
ijtc-794	9	11	effect	effect	NOUN
ijtc-794	9	12	on	on	ADP
ijtc-794	9	13	firm	firm	ADJ
ijtc-794	9	14	profitability	profitability	NOUN
ijtc-794	9	15	.	.	PUNCT
ijtc-794	10	1	raising	raise	VERB
ijtc-794	10	2	managerial	managerial	ADJ
ijtc-794	10	3	competence	competence	NOUN
ijtc-794	10	4	has	have	VERB
ijtc-794	10	5	the	the	DET
ijtc-794	10	6	potential	potential	NOUN
ijtc-794	10	7	to	to	PART
ijtc-794	10	8	significantly	significantly	ADV
ijtc-794	10	9	increase	increase	VERB
ijtc-794	10	10	business	business	NOUN
ijtc-794	10	11	profitability	profitability	NOUN
ijtc-794	10	12	,	,	PUNCT
ijtc-794	10	13	as	as	SCONJ
ijtc-794	10	14	managers	manager	NOUN
ijtc-794	10	15	play	play	VERB
ijtc-794	10	16	a	a	DET
ijtc-794	10	17	key	key	ADJ
ijtc-794	10	18	role	role	NOUN
ijtc-794	10	19	in	in	ADP
ijtc-794	10	20	an	an	DET
ijtc-794	10	21	organization	organization	NOUN
ijtc-794	10	22	's	's	PART
ijtc-794	10	23	overall	overall	ADJ
ijtc-794	10	24	functioning	functioning	NOUN
ijtc-794	10	25	.	.	PUNCT
ijtc-794	11	1	the	the	DET
ijtc-794	11	2	researchers	researcher	NOUN
ijtc-794	11	3	suggested	suggest	VERB
ijtc-794	11	4	that	that	SCONJ
ijtc-794	11	5	shareholders	shareholder	NOUN
ijtc-794	11	6	should	should	AUX
ijtc-794	11	7	thoroughly	thoroughly	ADV
ijtc-794	11	8	analyse	analyse	VERB
ijtc-794	11	9	potential	potential	ADJ
ijtc-794	11	10	managers	manager	NOUN
ijtc-794	11	11	'	'	PART
ijtc-794	11	12	competencies	competency	NOUN
ijtc-794	11	13	and	and	CCONJ
ijtc-794	11	14	credentials	credential	NOUN
ijtc-794	11	15	before	before	ADP
ijtc-794	11	16	allocating	allocate	VERB
ijtc-794	11	17	managerial	managerial	ADJ
ijtc-794	11	18	duties	duty	NOUN
ijtc-794	11	19	since	since	SCONJ
ijtc-794	11	20	hiring	hire	VERB
ijtc-794	11	21	a	a	DET
ijtc-794	11	22	competent	competent	ADJ
ijtc-794	11	23	management	management	NOUN
ijtc-794	11	24	team	team	NOUN
ijtc-794	11	25	is	be	AUX
ijtc-794	11	26	likely	likely	ADJ
ijtc-794	11	27	to	to	PART
ijtc-794	11	28	have	have	VERB
ijtc-794	11	29	a	a	DET
ijtc-794	11	30	beneficial	beneficial	ADJ
ijtc-794	11	31	impact	impact	NOUN
ijtc-794	11	32	on	on	ADP
ijtc-794	11	33	the	the	DET
ijtc-794	11	34	firm	firm	NOUN
ijtc-794	11	35	's	's	PART
ijtc-794	11	36	profitability	profitability	NOUN
ijtc-794	11	37	.	.	PUNCT
ijtc-794	12	1	shareholders	shareholder	NOUN
ijtc-794	12	2	should	should	AUX
ijtc-794	12	3	strive	strive	VERB
ijtc-794	12	4	to	to	PART
ijtc-794	12	5	reduce	reduce	VERB
ijtc-794	12	6	the	the	DET
ijtc-794	12	7	risk	risk	NOUN
ijtc-794	12	8	of	of	ADP
ijtc-794	12	9	choosing	choose	VERB
ijtc-794	12	10	managers	manager	NOUN
ijtc-794	12	11	who	who	PRON
ijtc-794	12	12	lack	lack	VERB
ijtc-794	12	13	the	the	DET
ijtc-794	12	14	requisite	requisite	ADJ
ijtc-794	12	15	abilities	ability	NOUN
ijtc-794	12	16	to	to	PART
ijtc-794	12	17	maximize	maximize	VERB
ijtc-794	12	18	the	the	DET
ijtc-794	12	19	firm	firm	NOUN
ijtc-794	12	20	's	's	PART
ijtc-794	12	21	profitability	profitability	NOUN
ijtc-794	12	22	by	by	ADP
ijtc-794	12	23	performing	perform	VERB
ijtc-794	12	24	due	due	ADJ
ijtc-794	12	25	diligence	diligence	NOUN
ijtc-794	12	26	in	in	ADP
ijtc-794	12	27	the	the	DET
ijtc-794	12	28	selection	selection	NOUN
ijtc-794	12	29	process	process	NOUN
ijtc-794	12	30	.	.	PUNCT
ijtc-794	13	1	keywords	keyword	NOUN
ijtc-794	13	2	:	:	PUNCT
ijtc-794	13	3	profitability	profitability	NOUN
ijtc-794	13	4	,	,	PUNCT
ijtc-794	13	5	management	management	NOUN
ijtc-794	13	6	competence	competence	NOUN
ijtc-794	13	7	,	,	PUNCT
ijtc-794	13	8	stock	stock	NOUN
ijtc-794	13	9	exchange	exchange	NOUN
ijtc-794	13	10	this	this	PRON
ijtc-794	13	11	is	be	AUX
ijtc-794	13	12	an	an	DET
ijtc-794	13	13	open	open	ADJ
ijtc-794	13	14	access	access	NOUN
ijtc-794	13	15	article	article	NOUN
ijtc-794	13	16	under	under	ADP
ijtc-794	13	17	the	the	DET
ijtc-794	13	18	cc	cc	NOUN
ijtc-794	13	19	-	-	PUNCT
ijtc-794	13	20	by	by	ADP
ijtc-794	13	21	4.0	4.0	NUM
ijtc-794	13	22	license	license	NOUN
ijtc-794	13	23	.	.	PUNCT
ijtc-794	14	1	introduction	introduction	NOUN
ijtc-794	14	2	the	the	DET
ijtc-794	14	3	aspiration	aspiration	NOUN
ijtc-794	14	4	to	to	PART
ijtc-794	14	5	attain	attain	VERB
ijtc-794	14	6	the	the	DET
ijtc-794	14	7	utmost	utmost	ADJ
ijtc-794	14	8	profits	profit	NOUN
ijtc-794	14	9	has	have	AUX
ijtc-794	14	10	been	be	AUX
ijtc-794	14	11	an	an	DET
ijtc-794	14	12	enduring	enduring	ADJ
ijtc-794	14	13	pursuit	pursuit	NOUN
ijtc-794	14	14	of	of	ADP
ijtc-794	14	15	firms	firm	NOUN
ijtc-794	14	16	and	and	CCONJ
ijtc-794	14	17	businesses	business	NOUN
ijtc-794	14	18	since	since	SCONJ
ijtc-794	14	19	the	the	DET
ijtc-794	14	20	dawn	dawn	NOUN
ijtc-794	14	21	of	of	ADP
ijtc-794	14	22	time	time	NOUN
ijtc-794	14	23	(	(	PUNCT
ijtc-794	14	24	ajanthan	ajanthan	PROPN
ijtc-794	14	25	,	,	PUNCT
ijtc-794	14	26	2013	2013	NUM
ijtc-794	14	27	)	)	PUNCT
ijtc-794	14	28	.	.	PUNCT
ijtc-794	15	1	profits	profit	NOUN
ijtc-794	15	2	are	be	AUX
ijtc-794	15	3	the	the	DET
ijtc-794	15	4	heart	heart	NOUN
ijtc-794	15	5	and	and	CCONJ
ijtc-794	15	6	soul	soul	NOUN
ijtc-794	15	7	of	of	ADP
ijtc-794	15	8	any	any	DET
ijtc-794	15	9	businesses	business	NOUN
ijtc-794	15	10	and	and	CCONJ
ijtc-794	15	11	are	be	AUX
ijtc-794	15	12	derived	derive	VERB
ijtc-794	15	13	from	from	ADP
ijtc-794	15	14	the	the	DET
ijtc-794	15	15	difference	difference	NOUN
ijtc-794	15	16	between	between	ADP
ijtc-794	15	17	the	the	DET
ijtc-794	15	18	two	two	NUM
ijtc-794	15	19	components	component	NOUN
ijtc-794	15	20	of	of	ADP
ijtc-794	15	21	daily	daily	ADJ
ijtc-794	15	22	business	business	NOUN
ijtc-794	15	23	operations	operation	NOUN
ijtc-794	15	24	specifically	specifically	ADV
ijtc-794	15	25	revenues	revenue	NOUN
ijtc-794	15	26	and	and	CCONJ
ijtc-794	15	27	expenses(akinleye	expenses(akinleye	PROPN
ijtc-794	15	28	.	.	PUNCT
ijtc-794	15	29	&	&	CCONJ
ijtc-794	15	30	ademiloye	ademiloye	PROPN
ijtc-794	15	31	,	,	PUNCT
ijtc-794	15	32	2018	2018	NUM
ijtc-794	15	33	)	)	PUNCT
ijtc-794	15	34	.	.	PUNCT
ijtc-794	16	1	profits	profit	NOUN
ijtc-794	16	2	can	can	AUX
ijtc-794	16	3	be	be	AUX
ijtc-794	16	4	generated	generate	VERB
ijtc-794	16	5	by	by	ADP
ijtc-794	16	6	managing	manage	VERB
ijtc-794	16	7	intangible	intangible	ADJ
ijtc-794	16	8	assets	asset	NOUN
ijtc-794	16	9	such	such	ADJ
ijtc-794	16	10	as	as	ADP
ijtc-794	16	11	labour	labour	NOUN
ijtc-794	16	12	carefully	carefully	ADV
ijtc-794	16	13	and	and	CCONJ
ijtc-794	16	14	using	use	VERB
ijtc-794	16	15	them	they	PRON
ijtc-794	16	16	wisely	wisely	ADV
ijtc-794	16	17	to	to	PART
ijtc-794	16	18	create	create	VERB
ijtc-794	16	19	revenues	revenue	NOUN
ijtc-794	16	20	that	that	PRON
ijtc-794	16	21	exceeds	exceed	VERB
ijtc-794	16	22	costs	cost	NOUN
ijtc-794	16	23	,	,	PUNCT
ijtc-794	16	24	resulting	result	VERB
ijtc-794	16	25	in	in	ADP
ijtc-794	16	26	a	a	DET
ijtc-794	16	27	positive	positive	ADJ
ijtc-794	16	28	profit	profit	NOUN
ijtc-794	16	29	margin(alarussi	margin(alarussi	PROPN
ijtc-794	16	30	et	et	PROPN
ijtc-794	16	31	al	al	PROPN
ijtc-794	16	32	.	.	PROPN
ijtc-794	16	33	,	,	PUNCT
ijtc-794	16	34	2018	2018	NUM
ijtc-794	16	35	)	)	PUNCT
ijtc-794	16	36	.	.	PUNCT
ijtc-794	17	1	profits	profit	NOUN
ijtc-794	17	2	can	can	AUX
ijtc-794	17	3	be	be	AUX
ijtc-794	17	4	affected	affect	VERB
ijtc-794	17	5	by	by	ADP
ijtc-794	17	6	a	a	DET
ijtc-794	17	7	variety	variety	NOUN
ijtc-794	17	8	of	of	ADP
ijtc-794	17	9	factors	factor	NOUN
ijtc-794	17	10	such	such	ADJ
ijtc-794	17	11	as	as	ADP
ijtc-794	17	12	unique	unique	ADJ
ijtc-794	17	13	characteristics	characteristic	NOUN
ijtc-794	17	14	of	of	ADP
ijtc-794	17	15	a	a	DET
ijtc-794	17	16	firm	firm	NOUN
ijtc-794	17	17	and	and	CCONJ
ijtc-794	17	18	its	its	PRON
ijtc-794	17	19	industry	industry	NOUN
ijtc-794	17	20	(	(	PUNCT
ijtc-794	17	21	assenga	assenga	VERB
ijtc-794	17	22	et	et	PROPN
ijtc-794	17	23	al	al	PROPN
ijtc-794	17	24	.	.	PROPN
ijtc-794	17	25	,	,	PUNCT
ijtc-794	17	26	2018	2018	NUM
ijtc-794	17	27	)	)	PUNCT
ijtc-794	17	28	as	as	ADV
ijtc-794	17	29	well	well	ADV
ijtc-794	17	30	as	as	ADP
ijtc-794	17	31	the	the	DET
ijtc-794	17	32	different	different	ADJ
ijtc-794	17	33	leadership	leadership	NOUN
ijtc-794	17	34	styles	style	NOUN
ijtc-794	17	35	(	(	PUNCT
ijtc-794	17	36	ayako	ayako	PROPN
ijtc-794	17	37	et	et	PROPN
ijtc-794	17	38	al	al	PROPN
ijtc-794	17	39	.	.	PROPN
ijtc-794	17	40	,	,	PUNCT
ijtc-794	17	41	2015	2015	NUM
ijtc-794	17	42	)	)	PUNCT
ijtc-794	18	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	18	2	mailto:benybnjmn@gmail.com	mailto:benybnjmn@gmail.com	X
ijtc-794	18	3	https://doi.org/10.52728/ijtc.v4i3.794	https://doi.org/10.52728/ijtc.v4i3.794	NOUN
ijtc-794	19	1	an	an	DET
ijtc-794	19	2	empirical	empirical	ADJ
ijtc-794	19	3	study	study	NOUN
ijtc-794	19	4	of	of	ADP
ijtc-794	19	5	the	the	DET
ijtc-794	19	6	effect	effect	NOUN
ijtc-794	19	7	of	of	ADP
ijtc-794	19	8	managerial	managerial	ADJ
ijtc-794	19	9	competence	competence	NOUN
ijtc-794	19	10	on	on	ADP
ijtc-794	19	11	firm	firm	ADJ
ijtc-794	19	12	profitability	profitability	NOUN
ijtc-794	19	13	mwenda	mwenda	ADV
ijtc-794	19	14	,	,	PUNCT
ijtc-794	19	15	ngollo	ngollo	NOUN
ijtc-794	19	16	,	,	PUNCT
ijtc-794	19	17	and	and	CCONJ
ijtc-794	19	18	mwasota	mwasota	ADJ
ijtc-794	19	19	492	492	NUM
ijtc-794	19	20	|	|	CCONJ
ijtc-794	19	21	ilomata	ilomata	PROPN
ijtc-794	19	22	international	international	ADJ
ijtc-794	19	23	journal	journal	NOUN
ijtc-794	19	24	of	of	ADP
ijtc-794	19	25	tax	tax	PROPN
ijtc-794	19	26	&	&	CCONJ
ijtc-794	19	27	accounting	accounting	PROPN
ijtc-794	19	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	19	29	leadership	leadership	NOUN
ijtc-794	19	30	styles	style	NOUN
ijtc-794	19	31	have	have	VERB
ijtc-794	19	32	a	a	DET
ijtc-794	19	33	substantial	substantial	ADJ
ijtc-794	19	34	influence	influence	NOUN
ijtc-794	19	35	on	on	ADP
ijtc-794	19	36	employee	employee	NOUN
ijtc-794	19	37	performance	performance	NOUN
ijtc-794	19	38	and	and	CCONJ
ijtc-794	19	39	productivity(bae	productivity(bae	VERB
ijtc-794	19	40	et	et	PROPN
ijtc-794	19	41	al	al	PROPN
ijtc-794	19	42	.	.	PROPN
ijtc-794	19	43	,	,	PUNCT
ijtc-794	19	44	2017	2017	NUM
ijtc-794	19	45	)	)	PUNCT
ijtc-794	19	46	.	.	PUNCT
ijtc-794	20	1	at	at	ADP
ijtc-794	20	2	this	this	DET
ijtc-794	20	3	juncture	juncture	NOUN
ijtc-794	20	4	,	,	PUNCT
ijtc-794	20	5	it	it	PRON
ijtc-794	20	6	becomes	become	VERB
ijtc-794	20	7	clear	clear	ADJ
ijtc-794	20	8	that	that	SCONJ
ijtc-794	20	9	in	in	ADP
ijtc-794	20	10	order	order	NOUN
ijtc-794	20	11	for	for	SCONJ
ijtc-794	20	12	the	the	DET
ijtc-794	20	13	firms	firm	NOUN
ijtc-794	20	14	to	to	PART
ijtc-794	20	15	maximize	maximize	VERB
ijtc-794	20	16	profits	profit	NOUN
ijtc-794	20	17	,	,	PUNCT
ijtc-794	20	18	it	it	PRON
ijtc-794	20	19	is	be	AUX
ijtc-794	20	20	imperative	imperative	ADJ
ijtc-794	20	21	to	to	PART
ijtc-794	20	22	have	have	VERB
ijtc-794	20	23	executives	executive	NOUN
ijtc-794	20	24	with	with	ADP
ijtc-794	20	25	the	the	DET
ijtc-794	20	26	necessary	necessary	ADJ
ijtc-794	20	27	skills	skill	NOUN
ijtc-794	20	28	required	require	VERB
ijtc-794	20	29	and	and	CCONJ
ijtc-794	20	30	the	the	DET
ijtc-794	20	31	knowledge	knowledge	NOUN
ijtc-794	20	32	to	to	PART
ijtc-794	20	33	manage	manage	VERB
ijtc-794	20	34	resources	resource	NOUN
ijtc-794	20	35	and	and	CCONJ
ijtc-794	20	36	workforce	workforce	NOUN
ijtc-794	20	37	of	of	ADP
ijtc-794	20	38	the	the	DET
ijtc-794	20	39	firms	firm	NOUN
ijtc-794	20	40	by	by	ADP
ijtc-794	20	41	executing	execute	VERB
ijtc-794	20	42	the	the	DET
ijtc-794	20	43	tasks	task	NOUN
ijtc-794	20	44	of	of	ADP
ijtc-794	20	45	planning	planning	NOUN
ijtc-794	20	46	,	,	PUNCT
ijtc-794	20	47	organizing	organize	VERB
ijtc-794	20	48	,	,	PUNCT
ijtc-794	20	49	directing	directing	NOUN
ijtc-794	20	50	,	,	PUNCT
ijtc-794	20	51	and	and	CCONJ
ijtc-794	20	52	supervising	supervise	VERB
ijtc-794	20	53	activities	activity	NOUN
ijtc-794	20	54	competently	competently	ADV
ijtc-794	20	55	while	while	SCONJ
ijtc-794	20	56	keeping	keep	VERB
ijtc-794	20	57	in	in	ADP
ijtc-794	20	58	mind	mind	NOUN
ijtc-794	20	59	,	,	PUNCT
ijtc-794	20	60	the	the	DET
ijtc-794	20	61	common	common	ADJ
ijtc-794	20	62	aim	aim	NOUN
ijtc-794	20	63	of	of	ADP
ijtc-794	20	64	achieving	achieve	VERB
ijtc-794	20	65	the	the	DET
ijtc-794	20	66	desired	desire	VERB
ijtc-794	20	67	objectives	objective	NOUN
ijtc-794	20	68	of	of	ADP
ijtc-794	20	69	the	the	DET
ijtc-794	20	70	firms(batchimeg	firms(batchimeg	PROPN
ijtc-794	20	71	,	,	PUNCT
ijtc-794	20	72	2017	2017	NUM
ijtc-794	20	73	)	)	PUNCT
ijtc-794	20	74	building	build	VERB
ijtc-794	20	75	upon	upon	SCONJ
ijtc-794	20	76	the	the	DET
ijtc-794	20	77	concept	concept	NOUN
ijtc-794	20	78	that	that	SCONJ
ijtc-794	20	79	profits	profit	NOUN
ijtc-794	20	80	stem	stem	VERB
ijtc-794	20	81	from	from	ADP
ijtc-794	20	82	executives	executive	NOUN
ijtc-794	20	83	possessing	possess	VERB
ijtc-794	20	84	the	the	DET
ijtc-794	20	85	necessary	necessary	ADJ
ijtc-794	20	86	skills	skill	NOUN
ijtc-794	20	87	and	and	CCONJ
ijtc-794	20	88	knowledge	knowledge	NOUN
ijtc-794	20	89	,	,	PUNCT
ijtc-794	20	90	a	a	DET
ijtc-794	20	91	vital	vital	ADJ
ijtc-794	20	92	question	question	NOUN
ijtc-794	20	93	emerges	emerge	VERB
ijtc-794	20	94	:	:	PUNCT
ijtc-794	20	95	how	how	SCONJ
ijtc-794	20	96	can	can	AUX
ijtc-794	20	97	managerial	managerial	ADJ
ijtc-794	20	98	competence	competence	NOUN
ijtc-794	20	99	be	be	AUX
ijtc-794	20	100	identified	identify	VERB
ijtc-794	20	101	?	?	PUNCT
ijtc-794	20	102	.	.	PUNCT
ijtc-794	21	1	managerial	managerial	ADJ
ijtc-794	21	2	competence	competence	NOUN
ijtc-794	21	3	is	be	AUX
ijtc-794	21	4	a	a	DET
ijtc-794	21	5	subjective	subjective	ADJ
ijtc-794	21	6	evaluation	evaluation	NOUN
ijtc-794	21	7	of	of	ADP
ijtc-794	21	8	an	an	DET
ijtc-794	21	9	individual	individual	NOUN
ijtc-794	21	10	's	's	PART
ijtc-794	21	11	knowledge	knowledge	NOUN
ijtc-794	21	12	,	,	PUNCT
ijtc-794	21	13	skills	skill	NOUN
ijtc-794	21	14	,	,	PUNCT
ijtc-794	21	15	and	and	CCONJ
ijtc-794	21	16	abilities	ability	NOUN
ijtc-794	21	17	required	require	VERB
ijtc-794	21	18	for	for	ADP
ijtc-794	21	19	effective	effective	ADJ
ijtc-794	21	20	performance	performance	NOUN
ijtc-794	21	21	as	as	ADP
ijtc-794	21	22	a	a	DET
ijtc-794	21	23	manager	manager	NOUN
ijtc-794	21	24	under	under	ADP
ijtc-794	21	25	certain	certain	ADJ
ijtc-794	21	26	conditions	condition	NOUN
ijtc-794	21	27	(	(	PUNCT
ijtc-794	21	28	banafa	banafa	NOUN
ijtc-794	21	29	et	et	PROPN
ijtc-794	21	30	al	al	PROPN
ijtc-794	21	31	.	.	PROPN
ijtc-794	21	32	,	,	PUNCT
ijtc-794	21	33	2015	2015	NUM
ijtc-794	21	34	)	)	PUNCT
ijtc-794	21	35	.	.	PUNCT
ijtc-794	22	1	in	in	ADP
ijtc-794	22	2	other	other	ADJ
ijtc-794	22	3	words	word	NOUN
ijtc-794	22	4	,	,	PUNCT
ijtc-794	22	5	a	a	DET
ijtc-794	22	6	manager	manager	NOUN
ijtc-794	22	7	is	be	AUX
ijtc-794	22	8	considered	consider	VERB
ijtc-794	22	9	competent	competent	ADJ
ijtc-794	22	10	if	if	SCONJ
ijtc-794	22	11	they	they	PRON
ijtc-794	22	12	can	can	AUX
ijtc-794	22	13	demonstrate	demonstrate	VERB
ijtc-794	22	14	the	the	DET
ijtc-794	22	15	required	required	ADJ
ijtc-794	22	16	skills	skill	NOUN
ijtc-794	22	17	and	and	CCONJ
ijtc-794	22	18	knowledge	knowledge	NOUN
ijtc-794	22	19	for	for	ADP
ijtc-794	22	20	their	their	PRON
ijtc-794	22	21	job(biorn	job(biorn	ADJ
ijtc-794	22	22	,	,	PUNCT
ijtc-794	22	23	2017	2017	NUM
ijtc-794	22	24	)	)	PUNCT
ijtc-794	22	25	.	.	PUNCT
ijtc-794	23	1	indicators	indicator	NOUN
ijtc-794	23	2	of	of	ADP
ijtc-794	23	3	managerial	managerial	ADJ
ijtc-794	23	4	competence	competence	NOUN
ijtc-794	23	5	include	include	VERB
ijtc-794	23	6	factors	factor	NOUN
ijtc-794	23	7	such	such	ADJ
ijtc-794	23	8	as	as	ADP
ijtc-794	23	9	educational	educational	ADJ
ijtc-794	23	10	background	background	NOUN
ijtc-794	23	11	and	and	CCONJ
ijtc-794	23	12	management	management	NOUN
ijtc-794	23	13	tenure(borda	tenure(borda	PROPN
ijtc-794	23	14	et	et	PROPN
ijtc-794	23	15	al	al	PROPN
ijtc-794	23	16	.	.	PROPN
ijtc-794	23	17	,	,	PUNCT
ijtc-794	23	18	2017	2017	NUM
ijtc-794	23	19	)	)	PUNCT
ijtc-794	23	20	.	.	PUNCT
ijtc-794	24	1	for	for	ADP
ijtc-794	24	2	the	the	DET
ijtc-794	24	3	sake	sake	NOUN
ijtc-794	24	4	of	of	ADP
ijtc-794	24	5	obtaining	obtain	VERB
ijtc-794	24	6	a	a	DET
ijtc-794	24	7	better	well	ADJ
ijtc-794	24	8	comprehension	comprehension	NOUN
ijtc-794	24	9	of	of	ADP
ijtc-794	24	10	the	the	DET
ijtc-794	24	11	significance	significance	NOUN
ijtc-794	24	12	of	of	ADP
ijtc-794	24	13	managerial	managerial	ADJ
ijtc-794	24	14	competency	competency	NOUN
ijtc-794	24	15	,	,	PUNCT
ijtc-794	24	16	it	it	PRON
ijtc-794	24	17	is	be	AUX
ijtc-794	24	18	necessary	necessary	ADJ
ijtc-794	24	19	to	to	PART
ijtc-794	24	20	differentiate	differentiate	VERB
ijtc-794	24	21	between	between	ADP
ijtc-794	24	22	profit	profit	NOUN
ijtc-794	24	23	and	and	CCONJ
ijtc-794	24	24	profitability	profitability	NOUN
ijtc-794	24	25	(	(	PUNCT
ijtc-794	24	26	mwenda	mwenda	ADV
ijtc-794	24	27	et	et	PROPN
ijtc-794	24	28	al	al	PROPN
ijtc-794	24	29	.	.	PROPN
ijtc-794	24	30	,	,	PUNCT
ijtc-794	24	31	2021	2021	NUM
ijtc-794	24	32	)	)	PUNCT
ijtc-794	24	33	.	.	PUNCT
ijtc-794	25	1	by	by	ADP
ijtc-794	25	2	distinguishing	distinguish	VERB
ijtc-794	25	3	between	between	ADP
ijtc-794	25	4	these	these	DET
ijtc-794	25	5	two	two	NUM
ijtc-794	25	6	concepts	concept	NOUN
ijtc-794	25	7	,	,	PUNCT
ijtc-794	25	8	a	a	DET
ijtc-794	25	9	manager	manager	NOUN
ijtc-794	25	10	's	's	PART
ijtc-794	25	11	ability	ability	NOUN
ijtc-794	25	12	to	to	PART
ijtc-794	25	13	create	create	VERB
ijtc-794	25	14	values	value	NOUN
ijtc-794	25	15	for	for	ADP
ijtc-794	25	16	a	a	DET
ijtc-794	25	17	company	company	NOUN
ijtc-794	25	18	and	and	CCONJ
ijtc-794	25	19	its	its	PRON
ijtc-794	25	20	stakeholders	stakeholder	NOUN
ijtc-794	25	21	more	more	ADV
ijtc-794	25	22	accurately	accurately	ADV
ijtc-794	25	23	can	can	AUX
ijtc-794	25	24	possibly	possibly	ADV
ijtc-794	25	25	be	be	AUX
ijtc-794	25	26	identified	identify	VERB
ijtc-794	25	27	.	.	PUNCT
ijtc-794	26	1	this	this	PRON
ijtc-794	26	2	is	be	AUX
ijtc-794	26	3	essential	essential	ADJ
ijtc-794	26	4	as	as	SCONJ
ijtc-794	26	5	it	it	PRON
ijtc-794	26	6	has	have	AUX
ijtc-794	26	7	been	be	AUX
ijtc-794	26	8	the	the	DET
ijtc-794	26	9	common	common	ADJ
ijtc-794	26	10	adage	adage	NOUN
ijtc-794	26	11	for	for	SCONJ
ijtc-794	26	12	firms	firm	NOUN
ijtc-794	26	13	to	to	PART
ijtc-794	26	14	seek	seek	VERB
ijtc-794	26	15	maximum	maximum	ADJ
ijtc-794	26	16	profit	profit	NOUN
ijtc-794	26	17	but	but	CCONJ
ijtc-794	26	18	at	at	ADP
ijtc-794	26	19	the	the	DET
ijtc-794	26	20	end	end	NOUN
ijtc-794	26	21	it	it	PRON
ijtc-794	26	22	is	be	AUX
ijtc-794	26	23	essential	essential	ADJ
ijtc-794	26	24	to	to	PART
ijtc-794	26	25	ask	ask	VERB
ijtc-794	26	26	do	do	VERB
ijtc-794	26	27	maximum	maximum	ADJ
ijtc-794	26	28	profits	profit	NOUN
ijtc-794	26	29	makes	make	VERB
ijtc-794	26	30	the	the	DET
ijtc-794	26	31	firm	firm	NOUN
ijtc-794	26	32	profitable	profitable	ADJ
ijtc-794	26	33	?	?	PUNCT
ijtc-794	27	1	whereas	whereas	SCONJ
ijtc-794	27	2	profit	profit	NOUN
ijtc-794	27	3	is	be	AUX
ijtc-794	27	4	the	the	DET
ijtc-794	27	5	monetary	monetary	ADJ
ijtc-794	27	6	difference	difference	NOUN
ijtc-794	27	7	between	between	ADP
ijtc-794	27	8	revenues	revenue	NOUN
ijtc-794	27	9	and	and	CCONJ
ijtc-794	27	10	expenditures(mutende	expenditures(mutende	PROPN
ijtc-794	27	11	et	et	PROPN
ijtc-794	27	12	al	al	PROPN
ijtc-794	27	13	.	.	PROPN
ijtc-794	27	14	,	,	PUNCT
ijtc-794	27	15	2017	2017	NUM
ijtc-794	27	16	)	)	PUNCT
ijtc-794	27	17	,	,	PUNCT
ijtc-794	27	18	profitability	profitability	NOUN
ijtc-794	27	19	on	on	ADP
ijtc-794	27	20	the	the	DET
ijtc-794	27	21	other	other	ADJ
ijtc-794	27	22	hand	hand	NOUN
ijtc-794	27	23	is	be	AUX
ijtc-794	27	24	a	a	DET
ijtc-794	27	25	comparative	comparative	ADJ
ijtc-794	27	26	metric	metric	NOUN
ijtc-794	27	27	that	that	PRON
ijtc-794	27	28	evaluates	evaluate	VERB
ijtc-794	27	29	the	the	DET
ijtc-794	27	30	effectiveness	effectiveness	NOUN
ijtc-794	27	31	and	and	CCONJ
ijtc-794	27	32	efficiency	efficiency	NOUN
ijtc-794	27	33	with	with	ADP
ijtc-794	27	34	which	which	PRON
ijtc-794	27	35	a	a	DET
ijtc-794	27	36	company	company	NOUN
ijtc-794	27	37	generates	generate	VERB
ijtc-794	27	38	earnings	earning	NOUN
ijtc-794	27	39	relative	relative	ADJ
ijtc-794	27	40	to	to	ADP
ijtc-794	27	41	its	its	PRON
ijtc-794	27	42	expenses	expense	NOUN
ijtc-794	27	43	and	and	CCONJ
ijtc-794	27	44	other	other	ADJ
ijtc-794	27	45	costs(mwenda	costs(mwenda	PROPN
ijtc-794	27	46	&	&	CCONJ
ijtc-794	27	47	magwana	magwana	PROPN
ijtc-794	27	48	,	,	PUNCT
ijtc-794	27	49	2022	2022	NUM
ijtc-794	27	50	;	;	PUNCT
ijtc-794	27	51	omondi	omondi	PROPN
ijtc-794	27	52	&	&	CCONJ
ijtc-794	27	53	muturi	muturi	PROPN
ijtc-794	27	54	,	,	PUNCT
ijtc-794	27	55	2013	2013	NUM
ijtc-794	27	56	)	)	PUNCT
ijtc-794	27	57	.	.	PUNCT
ijtc-794	28	1	return	return	VERB
ijtc-794	28	2	on	on	ADP
ijtc-794	28	3	assets	asset	NOUN
ijtc-794	28	4	,	,	PUNCT
ijtc-794	28	5	return	return	VERB
ijtc-794	28	6	on	on	ADP
ijtc-794	28	7	equity	equity	NOUN
ijtc-794	28	8	,	,	PUNCT
ijtc-794	28	9	and	and	CCONJ
ijtc-794	28	10	net	net	ADJ
ijtc-794	28	11	profit	profit	NOUN
ijtc-794	28	12	margin	margin	NOUN
ijtc-794	28	13	are	be	AUX
ijtc-794	28	14	common	common	ADJ
ijtc-794	28	15	measures	measure	NOUN
ijtc-794	28	16	of	of	ADP
ijtc-794	28	17	profitability	profitability	NOUN
ijtc-794	28	18	(	(	PUNCT
ijtc-794	28	19	mwenda	mwenda	ADV
ijtc-794	28	20	et	et	PROPN
ijtc-794	28	21	al	al	PROPN
ijtc-794	28	22	.	.	PROPN
ijtc-794	28	23	,	,	PUNCT
ijtc-794	28	24	2023	2023	NUM
ijtc-794	28	25	)	)	PUNCT
ijtc-794	28	26	.	.	PUNCT
ijtc-794	29	1	these	these	DET
ijtc-794	29	2	ratios	ratio	NOUN
ijtc-794	29	3	provide	provide	VERB
ijtc-794	29	4	insightful	insightful	ADJ
ijtc-794	29	5	information	information	NOUN
ijtc-794	29	6	regarding	regard	VERB
ijtc-794	29	7	a	a	DET
ijtc-794	29	8	company	company	NOUN
ijtc-794	29	9	's	's	PART
ijtc-794	29	10	ability	ability	NOUN
ijtc-794	29	11	to	to	PART
ijtc-794	29	12	generate	generate	VERB
ijtc-794	29	13	returns	return	NOUN
ijtc-794	29	14	and	and	CCONJ
ijtc-794	29	15	create	create	VERB
ijtc-794	29	16	value	value	NOUN
ijtc-794	29	17	.	.	PUNCT
ijtc-794	30	1	from	from	ADP
ijtc-794	30	2	the	the	DET
ijtc-794	30	3	observed	observe	VERB
ijtc-794	30	4	differences	difference	NOUN
ijtc-794	30	5	between	between	ADP
ijtc-794	30	6	profit	profit	NOUN
ijtc-794	30	7	and	and	CCONJ
ijtc-794	30	8	profitability	profitability	NOUN
ijtc-794	30	9	it	it	PRON
ijtc-794	30	10	becomes	become	VERB
ijtc-794	30	11	apparent	apparent	ADJ
ijtc-794	30	12	that	that	SCONJ
ijtc-794	30	13	profit	profit	NOUN
ijtc-794	30	14	alone	alone	ADV
ijtc-794	30	15	does	do	AUX
ijtc-794	30	16	not	not	PART
ijtc-794	30	17	ensure	ensure	VERB
ijtc-794	30	18	a	a	DET
ijtc-794	30	19	sustainable	sustainable	ADJ
ijtc-794	30	20	business	business	NOUN
ijtc-794	30	21	,	,	PUNCT
ijtc-794	30	22	but	but	CCONJ
ijtc-794	30	23	the	the	DET
ijtc-794	30	24	ability	ability	NOUN
ijtc-794	30	25	to	to	PART
ijtc-794	30	26	consistently	consistently	ADV
ijtc-794	30	27	generate	generate	VERB
ijtc-794	30	28	profit	profit	NOUN
ijtc-794	30	29	,	,	PUNCT
ijtc-794	30	30	i.e.	i.e.	X
ijtc-794	30	31	,	,	PUNCT
ijtc-794	30	32	profitability	profitability	NOUN
ijtc-794	30	33	,	,	PUNCT
ijtc-794	30	34	acts	act	VERB
ijtc-794	30	35	as	as	ADP
ijtc-794	30	36	a	a	DET
ijtc-794	30	37	moderator	moderator	NOUN
ijtc-794	30	38	for	for	ADP
ijtc-794	30	39	sustainable	sustainable	ADJ
ijtc-794	30	40	business(matar	business(matar	PROPN
ijtc-794	30	41	&	&	CCONJ
ijtc-794	30	42	eneizan	eneizan	PROPN
ijtc-794	30	43	,	,	PUNCT
ijtc-794	30	44	2018	2018	NUM
ijtc-794	30	45	;	;	PUNCT
ijtc-794	30	46	mule	mule	PROPN
ijtc-794	30	47	et	et	PROPN
ijtc-794	30	48	al	al	PROPN
ijtc-794	30	49	.	.	PROPN
ijtc-794	30	50	,	,	PUNCT
ijtc-794	30	51	2015	2015	NUM
ijtc-794	30	52	)	)	PUNCT
ijtc-794	30	53	.	.	PUNCT
ijtc-794	31	1	in	in	ADP
ijtc-794	31	2	addition	addition	NOUN
ijtc-794	31	3	,	,	PUNCT
ijtc-794	31	4	it	it	PRON
ijtc-794	31	5	is	be	AUX
ijtc-794	31	6	logical	logical	ADJ
ijtc-794	31	7	to	to	PART
ijtc-794	31	8	believe	believe	VERB
ijtc-794	31	9	that	that	SCONJ
ijtc-794	31	10	having	have	VERB
ijtc-794	31	11	a	a	DET
ijtc-794	31	12	high	high	ADJ
ijtc-794	31	13	degree	degree	NOUN
ijtc-794	31	14	of	of	ADP
ijtc-794	31	15	management	management	NOUN
ijtc-794	31	16	competence	competence	NOUN
ijtc-794	31	17	increases	increase	VERB
ijtc-794	31	18	the	the	DET
ijtc-794	31	19	likelihood	likelihood	NOUN
ijtc-794	31	20	of	of	ADP
ijtc-794	31	21	company	company	NOUN
ijtc-794	31	22	profitability	profitability	NOUN
ijtc-794	31	23	,	,	PUNCT
ijtc-794	31	24	and	and	CCONJ
ijtc-794	31	25	this	this	PRON
ijtc-794	31	26	will	will	AUX
ijtc-794	31	27	lead	lead	VERB
ijtc-794	31	28	to	to	ADP
ijtc-794	31	29	successful	successful	ADJ
ijtc-794	31	30	and	and	CCONJ
ijtc-794	31	31	sustainable	sustainable	ADJ
ijtc-794	31	32	firms	firm	NOUN
ijtc-794	31	33	(	(	PUNCT
ijtc-794	31	34	mwenda	mwenda	ADV
ijtc-794	31	35	et	et	PROPN
ijtc-794	31	36	al	al	PROPN
ijtc-794	31	37	.	.	PROPN
ijtc-794	31	38	,	,	PUNCT
ijtc-794	31	39	2021	2021	NUM
ijtc-794	31	40	)	)	PUNCT
ijtc-794	31	41	.	.	PUNCT
ijtc-794	32	1	furthermore	furthermore	ADV
ijtc-794	32	2	,	,	PUNCT
ijtc-794	32	3	researchers	researcher	NOUN
ijtc-794	32	4	across	across	ADP
ijtc-794	32	5	the	the	DET
ijtc-794	32	6	globe	globe	NOUN
ijtc-794	32	7	have	have	AUX
ijtc-794	32	8	also	also	ADV
ijtc-794	32	9	been	be	AUX
ijtc-794	32	10	interested	interested	ADJ
ijtc-794	32	11	in	in	ADP
ijtc-794	32	12	the	the	DET
ijtc-794	32	13	subject	subject	ADJ
ijtc-794	32	14	matter	matter	NOUN
ijtc-794	32	15	of	of	ADP
ijtc-794	32	16	this	this	DET
ijtc-794	32	17	research	research	NOUN
ijtc-794	32	18	.	.	PUNCT
ijtc-794	33	1	(	(	PUNCT
ijtc-794	33	2	sumaira	sumaira	PROPN
ijtc-794	33	3	&	&	CCONJ
ijtc-794	33	4	amjad	amjad	PROPN
ijtc-794	33	5	,	,	PUNCT
ijtc-794	33	6	2013	2013	NUM
ijtc-794	33	7	)	)	PUNCT
ijtc-794	33	8	studied	study	VERB
ijtc-794	33	9	64	64	NUM
ijtc-794	33	10	indonesian	indonesian	ADJ
ijtc-794	33	11	insurance	insurance	NOUN
ijtc-794	33	12	firms	firm	NOUN
ijtc-794	33	13	between	between	ADP
ijtc-794	33	14	2011	2011	NUM
ijtc-794	33	15	and	and	CCONJ
ijtc-794	33	16	2015	2015	NUM
ijtc-794	33	17	and	and	CCONJ
ijtc-794	33	18	determined	determine	VERB
ijtc-794	33	19	that	that	SCONJ
ijtc-794	33	20	managerial	managerial	ADJ
ijtc-794	33	21	competency	competency	NOUN
ijtc-794	33	22	had	have	VERB
ijtc-794	33	23	a	a	DET
ijtc-794	33	24	positive	positive	ADJ
ijtc-794	33	25	effect	effect	NOUN
ijtc-794	33	26	on	on	ADP
ijtc-794	33	27	roa	roa	PROPN
ijtc-794	33	28	.	.	PUNCT
ijtc-794	34	1	they	they	PRON
ijtc-794	34	2	used	use	VERB
ijtc-794	34	3	the	the	DET
ijtc-794	34	4	ratio	ratio	NOUN
ijtc-794	34	5	of	of	ADP
ijtc-794	34	6	profit	profit	NOUN
ijtc-794	34	7	to	to	PART
ijtc-794	34	8	total	total	ADJ
ijtc-794	34	9	number	number	NOUN
ijtc-794	34	10	of	of	ADP
ijtc-794	34	11	professionals	professional	NOUN
ijtc-794	34	12	to	to	PART
ijtc-794	34	13	calculate	calculate	VERB
ijtc-794	34	14	the	the	DET
ijtc-794	34	15	management	management	NOUN
ijtc-794	34	16	competence	competence	NOUN
ijtc-794	34	17	index.(bist	index.(bist	NOUN
ijtc-794	34	18	et	et	PROPN
ijtc-794	34	19	al	al	PROPN
ijtc-794	34	20	.	.	PROPN
ijtc-794	34	21	,	,	PUNCT
ijtc-794	34	22	2017	2017	NUM
ijtc-794	34	23	;	;	PUNCT
ijtc-794	34	24	bryman	bryman	NOUN
ijtc-794	34	25	,	,	PUNCT
ijtc-794	34	26	2016	2016	NUM
ijtc-794	34	27	)	)	PUNCT
ijtc-794	34	28	studied	study	VERB
ijtc-794	34	29	insurance	insurance	NOUN
ijtc-794	34	30	companies	company	NOUN
ijtc-794	34	31	listed	list	VERB
ijtc-794	34	32	in	in	ADP
ijtc-794	34	33	amman	amman	PROPN
ijtc-794	34	34	stock	stock	PROPN
ijtc-794	34	35	exchange	exchange	PROPN
ijtc-794	34	36	and	and	CCONJ
ijtc-794	34	37	concluded	conclude	VERB
ijtc-794	34	38	that	that	SCONJ
ijtc-794	34	39	management	management	NOUN
ijtc-794	34	40	competence	competence	NOUN
ijtc-794	34	41	had	have	VERB
ijtc-794	34	42	a	a	DET
ijtc-794	34	43	positive	positive	ADJ
ijtc-794	34	44	and	and	CCONJ
ijtc-794	34	45	significant	significant	ADJ
ijtc-794	34	46	effect	effect	NOUN
ijtc-794	34	47	on	on	ADP
ijtc-794	34	48	roa	roa	PROPN
ijtc-794	34	49	and	and	CCONJ
ijtc-794	34	50	roe	roe	PROPN
ijtc-794	34	51	.	.	PUNCT
ijtc-794	35	1	they	they	PRON
ijtc-794	35	2	measured	measure	VERB
ijtc-794	35	3	management	management	NOUN
ijtc-794	35	4	competence	competence	NOUN
ijtc-794	35	5	as	as	ADP
ijtc-794	35	6	a	a	DET
ijtc-794	35	7	ratio	ratio	NOUN
ijtc-794	35	8	of	of	ADP
ijtc-794	35	9	net	net	ADJ
ijtc-794	35	10	income	income	NOUN
ijtc-794	35	11	to	to	ADP
ijtc-794	35	12	total	total	ADJ
ijtc-794	35	13	number	number	NOUN
ijtc-794	35	14	of	of	ADP
ijtc-794	35	15	employees	employee	NOUN
ijtc-794	35	16	.	.	PUNCT
ijtc-794	36	1	besides	besides	SCONJ
ijtc-794	36	2	,	,	PUNCT
ijtc-794	36	3	(	(	PUNCT
ijtc-794	36	4	dioha	dioha	PROPN
ijtc-794	36	5	et	et	PROPN
ijtc-794	36	6	al	al	PROPN
ijtc-794	36	7	.	.	PROPN
ijtc-794	36	8	,	,	PUNCT
ijtc-794	36	9	2018	2018	NUM
ijtc-794	36	10	)	)	PUNCT
ijtc-794	36	11	researched	research	VERB
ijtc-794	36	12	small	small	ADJ
ijtc-794	36	13	firms	firm	NOUN
ijtc-794	36	14	in	in	ADP
ijtc-794	36	15	ghana	ghana	PROPN
ijtc-794	36	16	and	and	CCONJ
ijtc-794	36	17	determined	determine	VERB
ijtc-794	36	18	that	that	SCONJ
ijtc-794	36	19	top	top	ADJ
ijtc-794	36	20	management	management	NOUN
ijtc-794	36	21	had	have	VERB
ijtc-794	36	22	the	the	DET
ijtc-794	36	23	skills	skill	NOUN
ijtc-794	36	24	and	and	CCONJ
ijtc-794	36	25	attitudes	attitude	NOUN
ijtc-794	36	26	to	to	PART
ijtc-794	36	27	improve	improve	VERB
ijtc-794	36	28	performance	performance	NOUN
ijtc-794	36	29	,	,	PUNCT
ijtc-794	36	30	nevertheless	nevertheless	ADV
ijtc-794	36	31	,	,	PUNCT
ijtc-794	36	32	due	due	ADP
ijtc-794	36	33	to	to	ADP
ijtc-794	36	34	some	some	DET
ijtc-794	36	35	factors	factor	NOUN
ijtc-794	36	36	they	they	PRON
ijtc-794	36	37	failed	fail	VERB
ijtc-794	36	38	to	to	PART
ijtc-794	36	39	employ	employ	VERB
ijtc-794	36	40	these	these	DET
ijtc-794	36	41	talents	talent	NOUN
ijtc-794	36	42	effectively	effectively	ADV
ijtc-794	36	43	to	to	PART
ijtc-794	36	44	enhance	enhance	VERB
ijtc-794	36	45	firm	firm	ADJ
ijtc-794	36	46	performance	performance	NOUN
ijtc-794	36	47	.	.	PUNCT
ijtc-794	37	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-794	37	2	an	an	DET
ijtc-794	37	3	empirical	empirical	ADJ
ijtc-794	37	4	study	study	NOUN
ijtc-794	37	5	of	of	ADP
ijtc-794	37	6	the	the	DET
ijtc-794	37	7	effect	effect	NOUN
ijtc-794	37	8	of	of	ADP
ijtc-794	37	9	managerial	managerial	ADJ
ijtc-794	37	10	competence	competence	NOUN
ijtc-794	37	11	on	on	ADP
ijtc-794	37	12	firm	firm	ADJ
ijtc-794	37	13	profitability	profitability	NOUN
ijtc-794	37	14	mwenda	mwenda	ADV
ijtc-794	37	15	,	,	PUNCT
ijtc-794	37	16	ngollo	ngollo	NOUN
ijtc-794	37	17	,	,	PUNCT
ijtc-794	37	18	and	and	CCONJ
ijtc-794	37	19	mwasota	mwasota	ADJ
ijtc-794	37	20	493	493	NUM
ijtc-794	37	21	|	|	NOUN
ijtc-794	37	22	ilomata	ilomata	PROPN
ijtc-794	37	23	international	international	ADJ
ijtc-794	37	24	journal	journal	NOUN
ijtc-794	37	25	of	of	ADP
ijtc-794	37	26	tax	tax	PROPN
ijtc-794	37	27	&	&	CCONJ
ijtc-794	37	28	accounting	accounting	NOUN
ijtc-794	37	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-794	37	30	in	in	ADP
ijtc-794	37	31	addition	addition	NOUN
ijtc-794	37	32	to	to	ADP
ijtc-794	37	33	the	the	DET
ijtc-794	37	34	previous	previous	ADJ
ijtc-794	37	35	studies	study	NOUN
ijtc-794	37	36	mentioned	mention	VERB
ijtc-794	37	37	,	,	PUNCT
ijtc-794	37	38	(	(	PUNCT
ijtc-794	37	39	daniel	daniel	PROPN
ijtc-794	37	40	&	&	CCONJ
ijtc-794	37	41	tilahun	tilahun	PROPN
ijtc-794	37	42	,	,	PUNCT
ijtc-794	37	43	2013	2013	NUM
ijtc-794	37	44	)	)	PUNCT
ijtc-794	37	45	conducted	conduct	VERB
ijtc-794	37	46	a	a	DET
ijtc-794	37	47	research	research	NOUN
ijtc-794	37	48	in	in	ADP
ijtc-794	37	49	23	23	NUM
ijtc-794	37	50	insurance	insurance	NOUN
ijtc-794	37	51	companies	company	NOUN
ijtc-794	37	52	in	in	ADP
ijtc-794	37	53	kenya	kenya	PROPN
ijtc-794	37	54	and	and	CCONJ
ijtc-794	37	55	determined	determine	VERB
ijtc-794	37	56	that	that	SCONJ
ijtc-794	37	57	managerial	managerial	ADJ
ijtc-794	37	58	competence	competence	NOUN
ijtc-794	37	59	had	have	VERB
ijtc-794	37	60	a	a	DET
ijtc-794	37	61	positive	positive	ADJ
ijtc-794	37	62	and	and	CCONJ
ijtc-794	37	63	significant	significant	ADJ
ijtc-794	37	64	influence	influence	NOUN
ijtc-794	37	65	on	on	ADP
ijtc-794	37	66	their	their	PRON
ijtc-794	37	67	profitability	profitability	NOUN
ijtc-794	37	68	.	.	PUNCT
ijtc-794	38	1	management	management	NOUN
ijtc-794	38	2	competence	competence	NOUN
ijtc-794	38	3	was	be	AUX
ijtc-794	38	4	measured	measure	VERB
ijtc-794	38	5	as	as	ADP
ijtc-794	38	6	a	a	DET
ijtc-794	38	7	ratio	ratio	NOUN
ijtc-794	38	8	of	of	ADP
ijtc-794	38	9	profit	profit	NOUN
ijtc-794	38	10	to	to	PART
ijtc-794	38	11	total	total	ADJ
ijtc-794	38	12	number	number	NOUN
ijtc-794	38	13	of	of	ADP
ijtc-794	38	14	professionals	professional	NOUN
ijtc-794	38	15	.	.	PUNCT
ijtc-794	39	1	lastly	lastly	ADV
ijtc-794	39	2	,	,	PUNCT
ijtc-794	39	3	(	(	PUNCT
ijtc-794	39	4	pervan	pervan	NOUN
ijtc-794	39	5	et	et	PROPN
ijtc-794	39	6	al	al	PROPN
ijtc-794	39	7	.	.	PROPN
ijtc-794	39	8	,	,	PUNCT
ijtc-794	39	9	2017	2017	NUM
ijtc-794	39	10	;	;	PUNCT
ijtc-794	39	11	rwechungura	rwechungura	PROPN
ijtc-794	39	12	et	et	PROPN
ijtc-794	39	13	al	al	PROPN
ijtc-794	39	14	.	.	PROPN
ijtc-794	39	15	,	,	PUNCT
ijtc-794	39	16	2020	2020	NUM
ijtc-794	39	17	)	)	PUNCT
ijtc-794	39	18	studied	study	VERB
ijtc-794	39	19	commercial	commercial	ADJ
ijtc-794	39	20	banks	bank	NOUN
ijtc-794	39	21	in	in	ADP
ijtc-794	39	22	uganda	uganda	PROPN
ijtc-794	39	23	.	.	PUNCT
ijtc-794	40	1	their	their	PRON
ijtc-794	40	2	findings	finding	NOUN
ijtc-794	40	3	highlighted	highlight	VERB
ijtc-794	40	4	managerial	managerial	ADJ
ijtc-794	40	5	competence	competence	NOUN
ijtc-794	40	6	's	's	PART
ijtc-794	40	7	critical	critical	ADJ
ijtc-794	40	8	role	role	NOUN
ijtc-794	40	9	in	in	ADP
ijtc-794	40	10	commercial	commercial	ADJ
ijtc-794	40	11	banks	bank	NOUN
ijtc-794	40	12	'	'	PART
ijtc-794	40	13	financial	financial	ADJ
ijtc-794	40	14	performance	performance	NOUN
ijtc-794	40	15	.	.	PUNCT
ijtc-794	41	1	they	they	PRON
ijtc-794	41	2	measured	measure	VERB
ijtc-794	41	3	the	the	DET
ijtc-794	41	4	competence	competence	NOUN
ijtc-794	41	5	in	in	ADP
ijtc-794	41	6	terms	term	NOUN
ijtc-794	41	7	of	of	ADP
ijtc-794	41	8	knowledge	knowledge	NOUN
ijtc-794	41	9	,	,	PUNCT
ijtc-794	41	10	skills	skill	NOUN
ijtc-794	41	11	and	and	CCONJ
ijtc-794	41	12	experience	experience	NOUN
ijtc-794	41	13	of	of	ADP
ijtc-794	41	14	staff	staff	NOUN
ijtc-794	41	15	while	while	SCONJ
ijtc-794	41	16	financial	financial	ADJ
ijtc-794	41	17	performance	performance	NOUN
ijtc-794	41	18	was	be	AUX
ijtc-794	41	19	measured	measure	VERB
ijtc-794	41	20	through	through	ADP
ijtc-794	41	21	by	by	ADP
ijtc-794	41	22	profitability	profitability	NOUN
ijtc-794	41	23	and	and	CCONJ
ijtc-794	41	24	liquidity	liquidity	NOUN
ijtc-794	41	25	.	.	PUNCT
ijtc-794	42	1	(	(	PUNCT
ijtc-794	42	2	siwandeti	siwandeti	NOUN
ijtc-794	42	3	et	et	PROPN
ijtc-794	42	4	al	al	PROPN
ijtc-794	42	5	.	.	PROPN
ijtc-794	42	6	,	,	PUNCT
ijtc-794	42	7	2021	2021	NUM
ijtc-794	42	8	)	)	PUNCT
ijtc-794	42	9	,	,	PUNCT
ijtc-794	42	10	used	use	VERB
ijtc-794	42	11	profitability	profitability	NOUN
ijtc-794	42	12	as	as	ADP
ijtc-794	42	13	a	a	DET
ijtc-794	42	14	proxy	proxy	NOUN
ijtc-794	42	15	for	for	ADP
ijtc-794	42	16	financial	financial	ADJ
ijtc-794	42	17	performance	performance	NOUN
ijtc-794	42	18	and	and	CCONJ
ijtc-794	42	19	concluded	conclude	VERB
ijtc-794	42	20	that	that	SCONJ
ijtc-794	42	21	there	there	PRON
ijtc-794	42	22	was	be	VERB
ijtc-794	42	23	a	a	DET
ijtc-794	42	24	significant	significant	ADJ
ijtc-794	42	25	positive	positive	ADJ
ijtc-794	42	26	relationship	relationship	NOUN
ijtc-794	42	27	between	between	ADP
ijtc-794	42	28	managerial	managerial	ADJ
ijtc-794	42	29	competence	competence	NOUN
ijtc-794	42	30	and	and	CCONJ
ijtc-794	42	31	financial	financial	ADJ
ijtc-794	42	32	performance	performance	NOUN
ijtc-794	42	33	of	of	ADP
ijtc-794	42	34	abu	abu	PROPN
ijtc-794	42	35	sacco	sacco	PROPN
ijtc-794	42	36	.	.	PUNCT
ijtc-794	43	1	their	their	PRON
ijtc-794	43	2	dimension	dimension	NOUN
ijtc-794	43	3	of	of	ADP
ijtc-794	43	4	managerial	managerial	ADJ
ijtc-794	43	5	competence	competence	NOUN
ijtc-794	43	6	included	include	VERB
ijtc-794	43	7	interpersonal	interpersonal	ADJ
ijtc-794	43	8	skills	skill	NOUN
ijtc-794	43	9	,	,	PUNCT
ijtc-794	43	10	training	training	NOUN
ijtc-794	43	11	and	and	CCONJ
ijtc-794	43	12	professional	professional	ADJ
ijtc-794	43	13	competence	competence	NOUN
ijtc-794	43	14	.	.	PUNCT
ijtc-794	44	1	(	(	PUNCT
ijtc-794	44	2	pantea	pantea	NOUN
ijtc-794	44	3	et	et	PROPN
ijtc-794	44	4	al	al	PROPN
ijtc-794	44	5	.	.	PROPN
ijtc-794	44	6	,	,	PUNCT
ijtc-794	44	7	2014	2014	NUM
ijtc-794	44	8	)	)	PUNCT
ijtc-794	44	9	stated	state	VERB
ijtc-794	44	10	that	that	SCONJ
ijtc-794	44	11	there	there	PRON
ijtc-794	44	12	was	be	VERB
ijtc-794	44	13	a	a	DET
ijtc-794	44	14	significant	significant	ADJ
ijtc-794	44	15	association	association	NOUN
ijtc-794	44	16	between	between	ADP
ijtc-794	44	17	managerial	managerial	ADJ
ijtc-794	44	18	competence	competence	NOUN
ijtc-794	44	19	and	and	CCONJ
ijtc-794	44	20	financial	financial	ADJ
ijtc-794	44	21	performance	performance	NOUN
ijtc-794	44	22	of	of	ADP
ijtc-794	44	23	small	small	ADJ
ijtc-794	44	24	businesses	business	NOUN
ijtc-794	44	25	operating	operate	VERB
ijtc-794	44	26	in	in	ADP
ijtc-794	44	27	mbarara	mbarara	NOUN
ijtc-794	44	28	district	district	NOUN
ijtc-794	44	29	in	in	ADP
ijtc-794	44	30	uganda	uganda	PROPN
ijtc-794	44	31	.	.	PUNCT
ijtc-794	45	1	they	they	PRON
ijtc-794	45	2	measured	measure	VERB
ijtc-794	45	3	management	management	NOUN
ijtc-794	45	4	competence	competence	NOUN
ijtc-794	45	5	as	as	ADP
ijtc-794	45	6	knowledge	knowledge	NOUN
ijtc-794	45	7	,	,	PUNCT
ijtc-794	45	8	skills	skill	NOUN
ijtc-794	45	9	,	,	PUNCT
ijtc-794	45	10	and	and	CCONJ
ijtc-794	45	11	abilities	ability	NOUN
ijtc-794	45	12	using	use	VERB
ijtc-794	45	13	a	a	DET
ijtc-794	45	14	point	point	NOUN
ijtc-794	45	15	scale	scale	NOUN
ijtc-794	45	16	system	system	NOUN
ijtc-794	45	17	,	,	PUNCT
ijtc-794	45	18	whereas	whereas	SCONJ
ijtc-794	45	19	knowledge	knowledge	NOUN
ijtc-794	45	20	was	be	AUX
ijtc-794	45	21	focused	focus	VERB
ijtc-794	45	22	on	on	ADP
ijtc-794	45	23	the	the	DET
ijtc-794	45	24	collection	collection	NOUN
ijtc-794	45	25	of	of	ADP
ijtc-794	45	26	current	current	ADJ
ijtc-794	45	27	information	information	NOUN
ijtc-794	45	28	,	,	PUNCT
ijtc-794	45	29	skills	skill	NOUN
ijtc-794	45	30	emphasized	emphasize	VERB
ijtc-794	45	31	on	on	ADP
ijtc-794	45	32	the	the	DET
ijtc-794	45	33	identification	identification	NOUN
ijtc-794	45	34	of	of	ADP
ijtc-794	45	35	problems	problem	NOUN
ijtc-794	45	36	,	,	PUNCT
ijtc-794	45	37	and	and	CCONJ
ijtc-794	45	38	abilities	ability	NOUN
ijtc-794	45	39	centred	centre	VERB
ijtc-794	45	40	on	on	ADP
ijtc-794	45	41	achieving	achieve	VERB
ijtc-794	45	42	business	business	NOUN
ijtc-794	45	43	objectives	objective	NOUN
ijtc-794	45	44	or	or	CCONJ
ijtc-794	45	45	goals	goal	NOUN
ijtc-794	45	46	.	.	PUNCT
ijtc-794	46	1	even	even	ADV
ijtc-794	46	2	though	though	SCONJ
ijtc-794	46	3	there	there	PRON
ijtc-794	46	4	is	be	VERB
ijtc-794	46	5	a	a	DET
ijtc-794	46	6	common	common	ADJ
ijtc-794	46	7	consensus	consensus	NOUN
ijtc-794	46	8	on	on	ADP
ijtc-794	46	9	the	the	DET
ijtc-794	46	10	relationship	relationship	NOUN
ijtc-794	46	11	between	between	ADP
ijtc-794	46	12	managerial	managerial	ADJ
ijtc-794	46	13	competence	competence	NOUN
ijtc-794	46	14	and	and	CCONJ
ijtc-794	46	15	profitability	profitability	NOUN
ijtc-794	46	16	,	,	PUNCT
ijtc-794	46	17	the	the	DET
ijtc-794	46	18	arising	arise	VERB
ijtc-794	46	19	greatest	great	ADJ
ijtc-794	46	20	challenge	challenge	NOUN
ijtc-794	46	21	is	be	AUX
ijtc-794	46	22	the	the	DET
ijtc-794	46	23	manner	manner	NOUN
ijtc-794	46	24	in	in	ADP
ijtc-794	46	25	which	which	PRON
ijtc-794	46	26	the	the	DET
ijtc-794	46	27	managerial	managerial	ADJ
ijtc-794	46	28	competence	competence	NOUN
ijtc-794	46	29	is	be	AUX
ijtc-794	46	30	measured	measure	VERB
ijtc-794	46	31	.	.	PUNCT
ijtc-794	47	1	some	some	DET
ijtc-794	47	2	researchers	researcher	NOUN
ijtc-794	47	3	measures	measure	VERB
ijtc-794	47	4	it	it	PRON
ijtc-794	47	5	qualitatively	qualitatively	ADV
ijtc-794	47	6	as	as	ADP
ijtc-794	47	7	skills	skill	NOUN
ijtc-794	47	8	,	,	PUNCT
ijtc-794	47	9	knowledge	knowledge	NOUN
ijtc-794	47	10	and	and	CCONJ
ijtc-794	47	11	attributes	attribute	NOUN
ijtc-794	47	12	(	(	PUNCT
ijtc-794	47	13	too	too	ADV
ijtc-794	47	14	&	&	CCONJ
ijtc-794	47	15	simiyu	simiyu	PROPN
ijtc-794	47	16	,	,	PUNCT
ijtc-794	47	17	2019	2019	NUM
ijtc-794	47	18	;	;	PUNCT
ijtc-794	47	19	ubesie	ubesie	NOUN
ijtc-794	47	20	,	,	PUNCT
ijtc-794	47	21	2014	2014	NUM
ijtc-794	47	22	;	;	PUNCT
ijtc-794	47	23	zainudin	zainudin	NOUN
ijtc-794	47	24	et	et	PROPN
ijtc-794	47	25	al	al	PROPN
ijtc-794	47	26	.	.	PROPN
ijtc-794	47	27	,	,	PUNCT
ijtc-794	47	28	2018	2018	NUM
ijtc-794	47	29	)	)	PUNCT
ijtc-794	47	30	while	while	SCONJ
ijtc-794	47	31	other	other	ADJ
ijtc-794	47	32	researchers	researcher	NOUN
ijtc-794	47	33	measured	measure	VERB
ijtc-794	47	34	it	it	PRON
ijtc-794	47	35	quantitatively	quantitatively	ADV
ijtc-794	47	36	.	.	PUNCT
ijtc-794	48	1	apart	apart	ADV
ijtc-794	48	2	from	from	ADP
ijtc-794	48	3	that	that	PRON
ijtc-794	48	4	,	,	PUNCT
ijtc-794	48	5	(	(	PUNCT
ijtc-794	48	6	taouab	taouab	NOUN
ijtc-794	48	7	&	&	CCONJ
ijtc-794	48	8	issor	issor	NOUN
ijtc-794	48	9	,	,	PUNCT
ijtc-794	48	10	2019	2019	NUM
ijtc-794	48	11	)	)	PUNCT
ijtc-794	48	12	also	also	ADV
ijtc-794	48	13	concluded	conclude	VERB
ijtc-794	48	14	that	that	SCONJ
ijtc-794	48	15	possession	possession	NOUN
ijtc-794	48	16	of	of	ADP
ijtc-794	48	17	competence	competence	NOUN
ijtc-794	48	18	does	do	AUX
ijtc-794	48	19	n’t	not	PART
ijtc-794	48	20	necessarily	necessarily	ADV
ijtc-794	48	21	lead	lead	VERB
ijtc-794	48	22	to	to	ADP
ijtc-794	48	23	its	its	PRON
ijtc-794	48	24	proper	proper	ADJ
ijtc-794	48	25	and	and	CCONJ
ijtc-794	48	26	effective	effective	ADJ
ijtc-794	48	27	utilization	utilization	NOUN
ijtc-794	48	28	in	in	ADP
ijtc-794	48	29	enhancing	enhance	VERB
ijtc-794	48	30	the	the	DET
ijtc-794	48	31	firm	firm	ADJ
ijtc-794	48	32	performance	performance	NOUN
ijtc-794	48	33	.	.	PUNCT
ijtc-794	49	1	as	as	SCONJ
ijtc-794	49	2	it	it	PRON
ijtc-794	49	3	stands	stand	VERB
ijtc-794	49	4	,	,	PUNCT
ijtc-794	49	5	managerial	managerial	ADJ
ijtc-794	49	6	competence	competence	NOUN
ijtc-794	49	7	is	be	AUX
ijtc-794	49	8	a	a	DET
ijtc-794	49	9	highly	highly	ADV
ijtc-794	49	10	subjective	subjective	ADJ
ijtc-794	49	11	measure	measure	NOUN
ijtc-794	49	12	and	and	CCONJ
ijtc-794	49	13	can	can	AUX
ijtc-794	49	14	not	not	PART
ijtc-794	49	15	be	be	AUX
ijtc-794	49	16	generalized	generalize	VERB
ijtc-794	49	17	to	to	ADP
ijtc-794	49	18	all	all	DET
ijtc-794	49	19	firms	firm	NOUN
ijtc-794	49	20	at	at	ADP
ijtc-794	49	21	once	once	ADV
ijtc-794	49	22	.	.	PUNCT
ijtc-794	50	1	the	the	DET
ijtc-794	50	2	same	same	ADJ
ijtc-794	50	3	measure	measure	NOUN
ijtc-794	50	4	may	may	AUX
ijtc-794	50	5	lead	lead	VERB
ijtc-794	50	6	to	to	ADP
ijtc-794	50	7	different	different	ADJ
ijtc-794	50	8	results	result	NOUN
ijtc-794	50	9	if	if	SCONJ
ijtc-794	50	10	employed	employ	VERB
ijtc-794	50	11	elsewhere	elsewhere	ADV
ijtc-794	50	12	or	or	CCONJ
ijtc-794	50	13	a	a	DET
ijtc-794	50	14	different	different	ADJ
ijtc-794	50	15	proxy	proxy	NOUN
ijtc-794	50	16	for	for	ADP
ijtc-794	50	17	managerial	managerial	ADJ
ijtc-794	50	18	competence	competence	NOUN
ijtc-794	50	19	can	can	AUX
ijtc-794	50	20	also	also	ADV
ijtc-794	50	21	lead	lead	VERB
ijtc-794	50	22	to	to	ADP
ijtc-794	50	23	different	different	ADJ
ijtc-794	50	24	results	result	NOUN
ijtc-794	50	25	due	due	ADP
ijtc-794	50	26	to	to	ADP
ijtc-794	50	27	the	the	DET
ijtc-794	50	28	geographical	geographical	ADJ
ijtc-794	50	29	locations	location	NOUN
ijtc-794	50	30	,	,	PUNCT
ijtc-794	50	31	firm	firm	ADJ
ijtc-794	50	32	specific	specific	ADJ
ijtc-794	50	33	factors	factor	NOUN
ijtc-794	50	34	,	,	PUNCT
ijtc-794	50	35	culture	culture	NOUN
ijtc-794	50	36	and	and	CCONJ
ijtc-794	50	37	human	human	ADJ
ijtc-794	50	38	behaviour	behaviour	NOUN
ijtc-794	50	39	.	.	PUNCT
ijtc-794	51	1	hence	hence	ADV
ijtc-794	51	2	,	,	PUNCT
ijtc-794	51	3	to	to	PART
ijtc-794	51	4	simply	simply	ADV
ijtc-794	51	5	conclude	conclude	VERB
ijtc-794	51	6	that	that	SCONJ
ijtc-794	51	7	managerial	managerial	ADJ
ijtc-794	51	8	competence	competence	NOUN
ijtc-794	51	9	has	have	VERB
ijtc-794	51	10	a	a	DET
ijtc-794	51	11	positive	positive	ADJ
ijtc-794	51	12	effect	effect	NOUN
ijtc-794	51	13	on	on	ADP
ijtc-794	51	14	the	the	DET
ijtc-794	51	15	outlook	outlook	NOUN
ijtc-794	51	16	which	which	PRON
ijtc-794	51	17	is	be	AUX
ijtc-794	51	18	based	base	VERB
ijtc-794	51	19	only	only	ADV
ijtc-794	51	20	on	on	ADP
ijtc-794	51	21	a	a	DET
ijtc-794	51	22	highly	highly	ADV
ijtc-794	51	23	agreeable	agreeable	ADJ
ijtc-794	51	24	consensus	consensus	NOUN
ijtc-794	51	25	from	from	ADP
ijtc-794	51	26	elsewhere	elsewhere	ADV
ijtc-794	51	27	in	in	ADP
ijtc-794	51	28	the	the	DET
ijtc-794	51	29	world	world	NOUN
ijtc-794	51	30	will	will	AUX
ijtc-794	51	31	be	be	AUX
ijtc-794	51	32	a	a	DET
ijtc-794	51	33	denial	denial	NOUN
ijtc-794	51	34	of	of	ADP
ijtc-794	51	35	further	further	ADJ
ijtc-794	51	36	attainment	attainment	NOUN
ijtc-794	51	37	of	of	ADP
ijtc-794	51	38	knowledge	knowledge	NOUN
ijtc-794	51	39	that	that	PRON
ijtc-794	51	40	would	would	AUX
ijtc-794	51	41	have	have	AUX
ijtc-794	51	42	proved	prove	VERB
ijtc-794	51	43	otherwise	otherwise	ADV
ijtc-794	51	44	.	.	PUNCT
ijtc-794	52	1	specific	specific	ADJ
ijtc-794	52	2	researches	research	NOUN
ijtc-794	52	3	on	on	ADP
ijtc-794	52	4	specific	specific	ADJ
ijtc-794	52	5	markets	market	NOUN
ijtc-794	52	6	such	such	ADJ
ijtc-794	52	7	as	as	ADP
ijtc-794	52	8	dse	dse	PROPN
ijtc-794	52	9	that	that	PRON
ijtc-794	52	10	leads	lead	VERB
ijtc-794	52	11	to	to	ADP
ijtc-794	52	12	sub	sub	ADJ
ijtc-794	52	13	-	-	ADJ
ijtc-794	52	14	optimal	optimal	ADJ
ijtc-794	52	15	decision	decision	NOUN
ijtc-794	52	16	making	make	VERB
ijtc-794	52	17	due	due	ADP
ijtc-794	52	18	to	to	ADP
ijtc-794	52	19	its	its	PRON
ijtc-794	52	20	lack	lack	NOUN
ijtc-794	52	21	of	of	ADP
ijtc-794	52	22	specific	specific	ADJ
ijtc-794	52	23	clarity	clarity	NOUN
ijtc-794	52	24	are	be	AUX
ijtc-794	52	25	still	still	ADV
ijtc-794	52	26	rare	rare	ADJ
ijtc-794	52	27	to	to	PART
ijtc-794	52	28	find	find	VERB
ijtc-794	52	29	.	.	PUNCT
ijtc-794	53	1	most	most	ADJ
ijtc-794	53	2	of	of	ADP
ijtc-794	53	3	the	the	DET
ijtc-794	53	4	prevailing	prevail	VERB
ijtc-794	53	5	researches	research	NOUN
ijtc-794	53	6	have	have	AUX
ijtc-794	53	7	addressed	address	VERB
ijtc-794	53	8	firms	firm	NOUN
ijtc-794	53	9	’	’	PART
ijtc-794	53	10	specific	specific	ADJ
ijtc-794	53	11	factors	factor	NOUN
ijtc-794	53	12	such	such	ADJ
ijtc-794	53	13	as	as	ADP
ijtc-794	53	14	liquidity	liquidity	NOUN
ijtc-794	53	15	,	,	PUNCT
ijtc-794	53	16	leverage	leverage	NOUN
ijtc-794	53	17	and	and	CCONJ
ijtc-794	53	18	gearing	gearing	NOUN
ijtc-794	53	19	,	,	PUNCT
ijtc-794	53	20	and	and	CCONJ
ijtc-794	53	21	as	as	SCONJ
ijtc-794	53	22	such	such	ADJ
ijtc-794	53	23	becomes	become	NOUN
ijtc-794	53	24	imperative	imperative	ADJ
ijtc-794	53	25	to	to	PART
ijtc-794	53	26	conduct	conduct	VERB
ijtc-794	53	27	this	this	DET
ijtc-794	53	28	study	study	NOUN
ijtc-794	53	29	so	so	SCONJ
ijtc-794	53	30	as	as	SCONJ
ijtc-794	53	31	to	to	PART
ijtc-794	53	32	analyse	analyse	VERB
ijtc-794	53	33	the	the	DET
ijtc-794	53	34	effect	effect	NOUN
ijtc-794	53	35	of	of	ADP
ijtc-794	53	36	managerial	managerial	ADJ
ijtc-794	53	37	competence	competence	NOUN
ijtc-794	53	38	on	on	ADP
ijtc-794	53	39	profitability	profitability	NOUN
ijtc-794	53	40	of	of	ADP
ijtc-794	53	41	firms	firm	NOUN
ijtc-794	53	42	listed	list	VERB
ijtc-794	53	43	in	in	ADP
ijtc-794	53	44	the	the	DET
ijtc-794	53	45	dse	dse	PROPN
ijtc-794	53	46	.	.	PUNCT
ijtc-794	54	1	the	the	DET
ijtc-794	54	2	findings	finding	NOUN
ijtc-794	54	3	will	will	AUX
ijtc-794	54	4	contribute	contribute	VERB
ijtc-794	54	5	to	to	ADP
ijtc-794	54	6	the	the	DET
ijtc-794	54	7	current	current	ADJ
ijtc-794	54	8	body	body	NOUN
ijtc-794	54	9	of	of	ADP
ijtc-794	54	10	knowledge	knowledge	NOUN
ijtc-794	54	11	and	and	CCONJ
ijtc-794	54	12	provide	provide	VERB
ijtc-794	54	13	a	a	DET
ijtc-794	54	14	more	more	ADV
ijtc-794	54	15	specific	specific	ADJ
ijtc-794	54	16	and	and	CCONJ
ijtc-794	54	17	distinguished	distinguished	ADJ
ijtc-794	54	18	understanding	understanding	NOUN
ijtc-794	54	19	of	of	ADP
ijtc-794	54	20	the	the	DET
ijtc-794	54	21	issue	issue	NOUN
ijtc-794	54	22	as	as	SCONJ
ijtc-794	54	23	studied	study	VERB
ijtc-794	54	24	in	in	ADP
ijtc-794	54	25	the	the	DET
ijtc-794	54	26	tanzania	tanzania	NOUN
ijtc-794	54	27	’s	’s	PART
ijtc-794	54	28	market	market	NOUN
ijtc-794	54	29	.	.	PUNCT
ijtc-794	55	1	apart	apart	ADV
ijtc-794	55	2	from	from	ADP
ijtc-794	55	3	that	that	PRON
ijtc-794	55	4	,	,	PUNCT
ijtc-794	55	5	the	the	DET
ijtc-794	55	6	need	need	NOUN
ijtc-794	55	7	for	for	ADP
ijtc-794	55	8	empirical	empirical	ADJ
ijtc-794	55	9	study	study	NOUN
ijtc-794	55	10	will	will	AUX
ijtc-794	55	11	always	always	ADV
ijtc-794	55	12	persist	persist	VERB
ijtc-794	55	13	in	in	ADP
ijtc-794	55	14	order	order	NOUN
ijtc-794	55	15	to	to	PART
ijtc-794	55	16	account	account	VERB
ijtc-794	55	17	for	for	ADP
ijtc-794	55	18	diverse	diverse	ADJ
ijtc-794	55	19	factors	factor	NOUN
ijtc-794	55	20	affecting	affect	VERB
ijtc-794	55	21	the	the	DET
ijtc-794	55	22	relationship	relationship	NOUN
ijtc-794	55	23	between	between	ADP
ijtc-794	55	24	managerial	managerial	ADJ
ijtc-794	55	25	competence	competence	NOUN
ijtc-794	55	26	and	and	CCONJ
ijtc-794	55	27	firm	firm	ADJ
ijtc-794	55	28	profitability	profitability	NOUN
ijtc-794	55	29	such	such	ADJ
ijtc-794	55	30	as	as	ADP
ijtc-794	55	31	geographical	geographical	ADJ
ijtc-794	55	32	diversification	diversification	NOUN
ijtc-794	55	33	of	of	ADP
ijtc-794	55	34	the	the	DET
ijtc-794	55	35	firm	firm	NOUN
ijtc-794	55	36	as	as	ADP
ijtc-794	55	37	a	a	DET
ijtc-794	55	38	control	control	NOUN
ijtc-794	55	39	variable	variable	NOUN
ijtc-794	55	40	in	in	ADP
ijtc-794	55	41	this	this	DET
ijtc-794	55	42	study	study	NOUN
ijtc-794	55	43	.	.	PUNCT
ijtc-794	56	1	with	with	ADP
ijtc-794	56	2	such	such	ADJ
ijtc-794	56	3	view	view	NOUN
ijtc-794	56	4	in	in	ADP
ijtc-794	56	5	mind	mind	NOUN
ijtc-794	56	6	,	,	PUNCT
ijtc-794	56	7	the	the	DET
ijtc-794	56	8	researchers	researcher	NOUN
ijtc-794	56	9	went	go	VERB
ijtc-794	56	10	forth	forth	ADV
ijtc-794	56	11	and	and	CCONJ
ijtc-794	56	12	formulated	formulate	VERB
ijtc-794	56	13	the	the	DET
ijtc-794	56	14	following	follow	VERB
ijtc-794	56	15	hypothesis	hypothesis	NOUN
ijtc-794	56	16	.	.	PUNCT
ijtc-794	57	1	𝐻𝑜	𝐻𝑜	NOUN
ijtc-794	57	2	:	:	PUNCT
ijtc-794	57	3	managerial	managerial	ADJ
ijtc-794	57	4	competence	competence	NOUN
ijtc-794	57	5	does	do	AUX
ijtc-794	57	6	not	not	PART
ijtc-794	57	7	influence	influence	VERB
ijtc-794	57	8	profitability	profitability	NOUN
ijtc-794	57	9	of	of	ADP
ijtc-794	57	10	firms	firm	NOUN
ijtc-794	57	11	listed	list	VERB
ijtc-794	57	12	at	at	ADP
ijtc-794	57	13	dse	dse	PROPN
ijtc-794	57	14	.	.	PUNCT
ijtc-794	58	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	58	2	an	an	DET
ijtc-794	58	3	empirical	empirical	ADJ
ijtc-794	58	4	study	study	NOUN
ijtc-794	58	5	of	of	ADP
ijtc-794	58	6	the	the	DET
ijtc-794	58	7	effect	effect	NOUN
ijtc-794	58	8	of	of	ADP
ijtc-794	58	9	managerial	managerial	ADJ
ijtc-794	58	10	competence	competence	NOUN
ijtc-794	58	11	on	on	ADP
ijtc-794	58	12	firm	firm	ADJ
ijtc-794	58	13	profitability	profitability	NOUN
ijtc-794	58	14	mwenda	mwenda	ADV
ijtc-794	58	15	,	,	PUNCT
ijtc-794	58	16	ngollo	ngollo	NOUN
ijtc-794	58	17	,	,	PUNCT
ijtc-794	58	18	and	and	CCONJ
ijtc-794	58	19	mwasota	mwasota	ADJ
ijtc-794	58	20	494	494	NUM
ijtc-794	58	21	|	|	ADV
ijtc-794	58	22	ilomata	ilomata	PROPN
ijtc-794	58	23	international	international	ADJ
ijtc-794	58	24	journal	journal	NOUN
ijtc-794	58	25	of	of	ADP
ijtc-794	58	26	tax	tax	PROPN
ijtc-794	58	27	&	&	CCONJ
ijtc-794	58	28	accounting	account	VERB
ijtc-794	58	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	58	30	theoretical	theoretical	ADJ
ijtc-794	58	31	reviews	review	NOUN
ijtc-794	58	32	underpinnings	underpinning	VERB
ijtc-794	58	33	the	the	DET
ijtc-794	58	34	paper	paper	NOUN
ijtc-794	58	35	this	this	DET
ijtc-794	58	36	research	research	NOUN
ijtc-794	58	37	employed	employ	VERB
ijtc-794	58	38	resource	resource	NOUN
ijtc-794	58	39	based	base	VERB
ijtc-794	58	40	theory	theory	NOUN
ijtc-794	58	41	(	(	PUNCT
ijtc-794	58	42	rbt	rbt	PROPN
ijtc-794	58	43	)	)	PUNCT
ijtc-794	58	44	introduced	introduce	VERB
ijtc-794	58	45	by	by	ADP
ijtc-794	58	46	werner	werner	PROPN
ijtc-794	58	47	felt	feel	VERB
ijtc-794	58	48	’s	’s	PART
ijtc-794	58	49	(	(	PUNCT
ijtc-794	58	50	1984	1984	NUM
ijtc-794	58	51	)	)	PUNCT
ijtc-794	58	52	and	and	CCONJ
ijtc-794	58	53	supported	support	VERB
ijtc-794	58	54	by	by	ADP
ijtc-794	58	55	barney	barney	PROPN
ijtc-794	58	56	's	's	PART
ijtc-794	58	57	(	(	PUNCT
ijtc-794	58	58	1991	1991	NUM
ijtc-794	58	59	)	)	PUNCT
ijtc-794	58	60	to	to	PART
ijtc-794	58	61	analyse	analyse	VERB
ijtc-794	58	62	how	how	SCONJ
ijtc-794	58	63	management	management	NOUN
ijtc-794	58	64	competence	competence	NOUN
ijtc-794	58	65	affects	affect	VERB
ijtc-794	58	66	profitability	profitability	NOUN
ijtc-794	58	67	of	of	ADP
ijtc-794	58	68	a	a	DET
ijtc-794	58	69	firm	firm	NOUN
ijtc-794	58	70	.	.	PUNCT
ijtc-794	59	1	according	accord	VERB
ijtc-794	59	2	to	to	ADP
ijtc-794	59	3	the	the	DET
ijtc-794	59	4	rbt	rbt	NOUN
ijtc-794	59	5	,	,	PUNCT
ijtc-794	59	6	a	a	DET
ijtc-794	59	7	company	company	NOUN
ijtc-794	59	8	's	's	PART
ijtc-794	59	9	competitive	competitive	ADJ
ijtc-794	59	10	advantage	advantage	NOUN
ijtc-794	59	11	lies	lie	VERB
ijtc-794	59	12	in	in	ADP
ijtc-794	59	13	the	the	DET
ijtc-794	59	14	sum	sum	NOUN
ijtc-794	59	15	of	of	ADP
ijtc-794	59	16	its	its	PRON
ijtc-794	59	17	parts	part	NOUN
ijtc-794	59	18	,	,	PUNCT
ijtc-794	59	19	including	include	VERB
ijtc-794	59	20	its	its	PRON
ijtc-794	59	21	assets	asset	NOUN
ijtc-794	59	22	,	,	PUNCT
ijtc-794	59	23	capabilities	capability	NOUN
ijtc-794	59	24	,	,	PUNCT
ijtc-794	59	25	talents	talent	NOUN
ijtc-794	59	26	,	,	PUNCT
ijtc-794	59	27	and	and	CCONJ
ijtc-794	59	28	other	other	ADJ
ijtc-794	59	29	non	non	ADJ
ijtc-794	59	30	-	-	ADJ
ijtc-794	59	31	financial	financial	ADJ
ijtc-794	59	32	resources	resource	NOUN
ijtc-794	59	33	(	(	PUNCT
ijtc-794	59	34	tailab	tailab	NOUN
ijtc-794	59	35	,	,	PUNCT
ijtc-794	59	36	2014	2014	NUM
ijtc-794	59	37	)	)	PUNCT
ijtc-794	59	38	.	.	PUNCT
ijtc-794	60	1	both	both	DET
ijtc-794	60	2	financial	financial	ADJ
ijtc-794	60	3	and	and	CCONJ
ijtc-794	60	4	non	non	ADJ
ijtc-794	60	5	-	-	ADJ
ijtc-794	60	6	financial	financial	ADJ
ijtc-794	60	7	resources	resource	NOUN
ijtc-794	60	8	are	be	AUX
ijtc-794	60	9	taken	take	VERB
ijtc-794	60	10	into	into	ADP
ijtc-794	60	11	account	account	NOUN
ijtc-794	60	12	as	as	ADP
ijtc-794	60	13	contributing	contribute	VERB
ijtc-794	60	14	factors	factor	NOUN
ijtc-794	60	15	to	to	ADP
ijtc-794	60	16	a	a	DET
ijtc-794	60	17	firm	firm	NOUN
ijtc-794	60	18	’s	’s	PART
ijtc-794	60	19	ability	ability	NOUN
ijtc-794	60	20	in	in	ADP
ijtc-794	60	21	generating	generate	VERB
ijtc-794	60	22	profit	profit	NOUN
ijtc-794	60	23	.	.	PUNCT
ijtc-794	61	1	non	non	ADJ
ijtc-794	61	2	-	-	ADJ
ijtc-794	61	3	financial	financial	ADJ
ijtc-794	61	4	resources	resource	NOUN
ijtc-794	61	5	that	that	PRON
ijtc-794	61	6	comprises	comprise	VERB
ijtc-794	61	7	managerial	managerial	ADJ
ijtc-794	61	8	competence	competence	NOUN
ijtc-794	61	9	,	,	PUNCT
ijtc-794	61	10	refers	refer	VERB
ijtc-794	61	11	to	to	ADP
ijtc-794	61	12	the	the	DET
ijtc-794	61	13	ability	ability	NOUN
ijtc-794	61	14	to	to	PART
ijtc-794	61	15	optimize	optimize	VERB
ijtc-794	61	16	the	the	DET
ijtc-794	61	17	existing	exist	VERB
ijtc-794	61	18	professional	professional	ADJ
ijtc-794	61	19	and	and	CCONJ
ijtc-794	61	20	physical	physical	ADJ
ijtc-794	61	21	resources	resource	NOUN
ijtc-794	61	22	to	to	PART
ijtc-794	61	23	effectively	effectively	ADV
ijtc-794	61	24	and	and	CCONJ
ijtc-794	61	25	efficiently	efficiently	ADV
ijtc-794	61	26	generate	generate	VERB
ijtc-794	61	27	the	the	DET
ijtc-794	61	28	desired	desire	VERB
ijtc-794	61	29	profit	profit	NOUN
ijtc-794	61	30	levels	level	NOUN
ijtc-794	61	31	for	for	ADP
ijtc-794	61	32	the	the	DET
ijtc-794	61	33	firm	firm	NOUN
ijtc-794	61	34	.	.	PUNCT
ijtc-794	62	1	scholars	scholar	NOUN
ijtc-794	62	2	have	have	AUX
ijtc-794	62	3	used	use	VERB
ijtc-794	62	4	this	this	DET
ijtc-794	62	5	theory	theory	NOUN
ijtc-794	62	6	(	(	PUNCT
ijtc-794	62	7	dioha	dioha	PROPN
ijtc-794	62	8	et	et	PROPN
ijtc-794	62	9	al	al	PROPN
ijtc-794	62	10	.	.	PROPN
ijtc-794	62	11	,	,	PUNCT
ijtc-794	62	12	2018	2018	NUM
ijtc-794	62	13	;	;	PUNCT
ijtc-794	62	14	lazăr	lazăr	PROPN
ijtc-794	62	15	,	,	PUNCT
ijtc-794	62	16	2016	2016	NUM
ijtc-794	62	17	)	)	PUNCT
ijtc-794	62	18	to	to	PART
ijtc-794	62	19	examine	examine	VERB
ijtc-794	62	20	the	the	DET
ijtc-794	62	21	connection	connection	NOUN
ijtc-794	62	22	between	between	ADP
ijtc-794	62	23	non	non	ADJ
ijtc-794	62	24	-	-	ADJ
ijtc-794	62	25	financial	financial	ADJ
ijtc-794	62	26	indicators	indicator	NOUN
ijtc-794	62	27	and	and	CCONJ
ijtc-794	62	28	performance	performance	NOUN
ijtc-794	62	29	in	in	ADP
ijtc-794	62	30	a	a	DET
ijtc-794	62	31	variety	variety	NOUN
ijtc-794	62	32	of	of	ADP
ijtc-794	62	33	settings	setting	NOUN
ijtc-794	62	34	.	.	PUNCT
ijtc-794	63	1	in	in	ADP
ijtc-794	63	2	this	this	DET
ijtc-794	63	3	research	research	NOUN
ijtc-794	63	4	,	,	PUNCT
ijtc-794	63	5	we	we	PRON
ijtc-794	63	6	use	use	VERB
ijtc-794	63	7	the	the	DET
ijtc-794	63	8	rbt	rbt	NOUN
ijtc-794	63	9	to	to	PART
ijtc-794	63	10	investigate	investigate	VERB
ijtc-794	63	11	the	the	DET
ijtc-794	63	12	impact	impact	NOUN
ijtc-794	63	13	of	of	ADP
ijtc-794	63	14	management	management	NOUN
ijtc-794	63	15	skills	skill	NOUN
ijtc-794	63	16	on	on	ADP
ijtc-794	63	17	firm	firm	ADJ
ijtc-794	63	18	profitability	profitability	NOUN
ijtc-794	63	19	in	in	ADP
ijtc-794	63	20	tanzania	tanzania	PROPN
ijtc-794	63	21	.	.	PUNCT
ijtc-794	64	1	method	method	VERB
ijtc-794	64	2	this	this	DET
ijtc-794	64	3	study	study	NOUN
ijtc-794	64	4	employed	employ	VERB
ijtc-794	64	5	a	a	DET
ijtc-794	64	6	quantitative	quantitative	ADJ
ijtc-794	64	7	research	research	NOUN
ijtc-794	64	8	design	design	NOUN
ijtc-794	64	9	,	,	PUNCT
ijtc-794	64	10	a	a	DET
ijtc-794	64	11	methodology	methodology	NOUN
ijtc-794	64	12	which	which	PRON
ijtc-794	64	13	enables	enable	VERB
ijtc-794	64	14	the	the	DET
ijtc-794	64	15	gathering	gathering	NOUN
ijtc-794	64	16	,	,	PUNCT
ijtc-794	64	17	analyzing	analyzing	NOUN
ijtc-794	64	18	,	,	PUNCT
ijtc-794	64	19	and	and	CCONJ
ijtc-794	64	20	interpreting	interpret	VERB
ijtc-794	64	21	the	the	DET
ijtc-794	64	22	data	datum	NOUN
ijtc-794	64	23	using	use	VERB
ijtc-794	64	24	quantitative	quantitative	ADJ
ijtc-794	64	25	techniques	technique	NOUN
ijtc-794	64	26	(	(	PUNCT
ijtc-794	64	27	creswell	creswell	PROPN
ijtc-794	64	28	&	&	CCONJ
ijtc-794	64	29	plano	plano	PROPN
ijtc-794	64	30	clark	clark	PROPN
ijtc-794	64	31	,	,	PUNCT
ijtc-794	64	32	2018	2018	NUM
ijtc-794	64	33	)	)	PUNCT
ijtc-794	64	34	.	.	PUNCT
ijtc-794	65	1	quantitative	quantitative	ADJ
ijtc-794	65	2	data	datum	NOUN
ijtc-794	65	3	analysis	analysis	NOUN
ijtc-794	65	4	was	be	AUX
ijtc-794	65	5	chosen	choose	VERB
ijtc-794	65	6	due	due	ADP
ijtc-794	65	7	to	to	ADP
ijtc-794	65	8	its	its	PRON
ijtc-794	65	9	efficacy	efficacy	NOUN
ijtc-794	65	10	in	in	ADP
ijtc-794	65	11	elucidating	elucidate	VERB
ijtc-794	65	12	the	the	DET
ijtc-794	65	13	relationships	relationship	NOUN
ijtc-794	65	14	between	between	ADP
ijtc-794	65	15	variables	variable	NOUN
ijtc-794	65	16	(	(	PUNCT
ijtc-794	65	17	bryman	bryman	NOUN
ijtc-794	65	18	,	,	PUNCT
ijtc-794	65	19	2016	2016	NUM
ijtc-794	65	20	)	)	PUNCT
ijtc-794	65	21	.	.	PUNCT
ijtc-794	66	1	this	this	DET
ijtc-794	66	2	approach	approach	NOUN
ijtc-794	66	3	has	have	AUX
ijtc-794	66	4	also	also	ADV
ijtc-794	66	5	been	be	AUX
ijtc-794	66	6	utilized	utilize	VERB
ijtc-794	66	7	by	by	ADP
ijtc-794	66	8	numerous	numerous	ADJ
ijtc-794	66	9	researchers	researcher	NOUN
ijtc-794	66	10	(	(	PUNCT
ijtc-794	66	11	chandrapala	chandrapala	PROPN
ijtc-794	66	12	&	&	CCONJ
ijtc-794	66	13	knápková	knápková	PROPN
ijtc-794	66	14	,	,	PUNCT
ijtc-794	66	15	2013	2013	NUM
ijtc-794	66	16	;	;	PUNCT
ijtc-794	66	17	dioha	dioha	PROPN
ijtc-794	66	18	et	et	PROPN
ijtc-794	66	19	al	al	PROPN
ijtc-794	66	20	.	.	PROPN
ijtc-794	66	21	,	,	PUNCT
ijtc-794	66	22	2018	2018	NUM
ijtc-794	66	23	;	;	PUNCT
ijtc-794	66	24	omondi	omondi	PROPN
ijtc-794	66	25	&	&	CCONJ
ijtc-794	66	26	muturi	muturi	PROPN
ijtc-794	66	27	,	,	PUNCT
ijtc-794	66	28	2013	2013	NUM
ijtc-794	66	29	)	)	PUNCT
ijtc-794	66	30	mainly	mainly	ADV
ijtc-794	66	31	due	due	ADP
ijtc-794	66	32	to	to	ADP
ijtc-794	66	33	its	its	PRON
ijtc-794	66	34	proficiency	proficiency	NOUN
ijtc-794	66	35	in	in	ADP
ijtc-794	66	36	establishing	establish	VERB
ijtc-794	66	37	links	link	NOUN
ijtc-794	66	38	between	between	ADP
ijtc-794	66	39	two	two	NUM
ijtc-794	66	40	variables	variable	NOUN
ijtc-794	66	41	model	model	NOUN
ijtc-794	66	42	specification	specification	NOUN
ijtc-794	66	43	and	and	CCONJ
ijtc-794	66	44	analysis	analysis	NOUN
ijtc-794	66	45	the	the	DET
ijtc-794	66	46	panel	panel	NOUN
ijtc-794	66	47	regression	regression	NOUN
ijtc-794	66	48	model	model	NOUN
ijtc-794	66	49	was	be	AUX
ijtc-794	66	50	employed	employ	VERB
ijtc-794	66	51	to	to	PART
ijtc-794	66	52	examine	examine	VERB
ijtc-794	66	53	the	the	DET
ijtc-794	66	54	impact	impact	NOUN
ijtc-794	66	55	of	of	ADP
ijtc-794	66	56	managerial	managerial	ADJ
ijtc-794	66	57	competence	competence	NOUN
ijtc-794	66	58	elements	element	NOUN
ijtc-794	66	59	on	on	ADP
ijtc-794	66	60	the	the	DET
ijtc-794	66	61	profitability	profitability	NOUN
ijtc-794	66	62	of	of	ADP
ijtc-794	66	63	firms	firm	NOUN
ijtc-794	66	64	listed	list	VERB
ijtc-794	66	65	on	on	ADP
ijtc-794	66	66	the	the	DET
ijtc-794	66	67	dar	dar	PROPN
ijtc-794	66	68	es	es	PROPN
ijtc-794	66	69	salaam	salaam	PROPN
ijtc-794	66	70	stock	stock	PROPN
ijtc-794	66	71	exchange	exchange	PROPN
ijtc-794	66	72	.	.	PUNCT
ijtc-794	67	1	the	the	DET
ijtc-794	67	2	data	datum	NOUN
ijtc-794	67	3	set	set	VERB
ijtc-794	67	4	utilized	utilize	VERB
ijtc-794	67	5	in	in	ADP
ijtc-794	67	6	this	this	DET
ijtc-794	67	7	research	research	NOUN
ijtc-794	67	8	(	(	PUNCT
ijtc-794	67	9	panel	panel	NOUN
ijtc-794	67	10	data	datum	NOUN
ijtc-794	67	11	)	)	PUNCT
ijtc-794	67	12	was	be	AUX
ijtc-794	67	13	ideally	ideally	ADV
ijtc-794	67	14	compatible	compatible	ADJ
ijtc-794	67	15	with	with	ADP
ijtc-794	67	16	this	this	DET
ijtc-794	67	17	model	model	NOUN
ijtc-794	67	18	and	and	CCONJ
ijtc-794	67	19	was	be	AUX
ijtc-794	67	20	expected	expect	VERB
ijtc-794	67	21	to	to	PART
ijtc-794	67	22	yield	yield	VERB
ijtc-794	67	23	legitimate	legitimate	ADJ
ijtc-794	67	24	results	result	NOUN
ijtc-794	67	25	.	.	PUNCT
ijtc-794	68	1	the	the	DET
ijtc-794	68	2	model	model	NOUN
ijtc-794	68	3	was	be	AUX
ijtc-794	68	4	selected	select	VERB
ijtc-794	68	5	following	follow	VERB
ijtc-794	68	6	the	the	DET
ijtc-794	68	7	footsteps	footstep	NOUN
ijtc-794	68	8	of	of	ADP
ijtc-794	68	9	previous	previous	ADJ
ijtc-794	68	10	researchers	researcher	NOUN
ijtc-794	68	11	who	who	PRON
ijtc-794	68	12	have	have	AUX
ijtc-794	68	13	used	use	VERB
ijtc-794	68	14	similar	similar	ADJ
ijtc-794	68	15	approaches	approach	NOUN
ijtc-794	68	16	in	in	ADP
ijtc-794	68	17	their	their	PRON
ijtc-794	68	18	researches	research	NOUN
ijtc-794	68	19	.	.	PUNCT
ijtc-794	69	1	given	give	VERB
ijtc-794	69	2	that	that	SCONJ
ijtc-794	69	3	the	the	DET
ijtc-794	69	4	dependent	dependent	ADJ
ijtc-794	69	5	variable	variable	NOUN
ijtc-794	69	6	is	be	AUX
ijtc-794	69	7	numerical	numerical	ADJ
ijtc-794	69	8	,	,	PUNCT
ijtc-794	69	9	it	it	PRON
ijtc-794	69	10	was	be	AUX
ijtc-794	69	11	deemed	deem	VERB
ijtc-794	69	12	appropriate	appropriate	ADJ
ijtc-794	69	13	to	to	PART
ijtc-794	69	14	use	use	VERB
ijtc-794	69	15	the	the	DET
ijtc-794	69	16	model	model	NOUN
ijtc-794	69	17	in	in	ADP
ijtc-794	69	18	this	this	DET
ijtc-794	69	19	study	study	NOUN
ijtc-794	69	20	.	.	PUNCT
ijtc-794	70	1	the	the	DET
ijtc-794	70	2	panel	panel	NOUN
ijtc-794	70	3	regression	regression	NOUN
ijtc-794	70	4	model	model	NOUN
ijtc-794	70	5	and	and	CCONJ
ijtc-794	70	6	its	its	PRON
ijtc-794	70	7	associated	associated	ADJ
ijtc-794	70	8	variables	variable	NOUN
ijtc-794	70	9	are	be	AUX
ijtc-794	70	10	depicted	depict	VERB
ijtc-794	70	11	in	in	ADP
ijtc-794	70	12	equation	equation	NOUN
ijtc-794	70	13	(	(	PUNCT
ijtc-794	70	14	i)𝑅𝑂𝐴𝑖𝑡	i)𝑅𝑂𝐴𝑖𝑡	PROPN
ijtc-794	70	15	=	=	SYM
ijtc-794	70	16	𝛽0	𝛽0	PROPN
ijtc-794	70	17	+	+	CCONJ
ijtc-794	70	18	𝛽1𝑚𝑐𝑖𝑡	𝛽1𝑚𝑐𝑖𝑡	NOUN
ijtc-794	70	19	+	+	CCONJ
ijtc-794	70	20	𝛽2𝑠𝑔𝑟𝑜𝑤𝑡ℎ𝑖𝑡	𝛽2𝑠𝑔𝑟𝑜𝑤𝑡ℎ𝑖𝑡	PROPN
ijtc-794	70	21	+	+	CCONJ
ijtc-794	70	22	𝛽3𝑑𝑖𝑣𝑝𝑎𝑦𝑖𝑡	𝛽3𝑑𝑖𝑣𝑝𝑎𝑦𝑖𝑡	NOUN
ijtc-794	70	23	+	+	CCONJ
ijtc-794	70	24	𝛽4𝑓𝑖𝑟𝑚𝑙𝑒𝑣𝑖𝑡	𝛽4𝑓𝑖𝑟𝑚𝑙𝑒𝑣𝑖𝑡	NOUN
ijtc-794	70	25	+	+	CCONJ
ijtc-794	71	1	+	+	ADJ
ijtc-794	71	2	𝛽5𝑓𝑠𝑖𝑧𝑒𝑖𝑡	𝛽5𝑓𝑠𝑖𝑧𝑒𝑖𝑡	ADJ
ijtc-794	71	3	+	+	CCONJ
ijtc-794	71	4	𝛽6𝑓𝑎𝑔𝑒𝑖𝑡+	𝛽6𝑓𝑎𝑔𝑒𝑖𝑡+	NOUN
ijtc-794	71	5	𝑓𝑑𝑖	𝑓𝑑𝑖	NOUN
ijtc-794	71	6	+	+	CCONJ
ijtc-794	71	7	𝑡𝑑𝑡+𝜀𝑖𝑡	𝑡𝑑𝑡+𝜀𝑖𝑡	NOUN
ijtc-794	71	8	…	…	PUNCT
ijtc-794	71	9	……	……	NOUN
ijtc-794	71	10	……	……	NOUN
ijtc-794	71	11	……	……	NOUN
ijtc-794	71	12	……	……	NOUN
ijtc-794	71	13	……	……	NOUN
ijtc-794	71	14	……	……	NOUN
ijtc-794	71	15	……	……	NOUN
ijtc-794	71	16	……	……	NOUN
ijtc-794	71	17	……	……	NOUN
ijtc-794	71	18	(	(	PUNCT
ijtc-794	71	19	i	i	NOUN
ijtc-794	71	20	)	)	PUNCT
ijtc-794	71	21	in	in	ADP
ijtc-794	71	22	the	the	DET
ijtc-794	71	23	provided	provide	VERB
ijtc-794	71	24	equation	equation	NOUN
ijtc-794	71	25	,	,	PUNCT
ijtc-794	71	26	the	the	DET
ijtc-794	71	27	dependent	dependent	ADJ
ijtc-794	71	28	variable	variable	NOUN
ijtc-794	71	29	is	be	AUX
ijtc-794	71	30	represented	represent	VERB
ijtc-794	71	31	by	by	ADP
ijtc-794	71	32	𝑅𝑂𝐴.	𝑅𝑂𝐴.	PUNCT
ijtc-794	71	33	the	the	DET
ijtc-794	71	34	constant	constant	ADJ
ijtc-794	71	35	is	be	AUX
ijtc-794	71	36	denoted	denote	VERB
ijtc-794	71	37	by	by	ADP
ijtc-794	71	38	𝛽0	𝛽0	NOUN
ijtc-794	71	39	,	,	PUNCT
ijtc-794	71	40	while	while	SCONJ
ijtc-794	71	41	the	the	DET
ijtc-794	71	42	coefficients	coefficient	NOUN
ijtc-794	71	43	𝛽1	𝛽1	PROPN
ijtc-794	71	44	𝑡𝑜	𝑡𝑜	PROPN
ijtc-794	71	45	𝛽8	𝛽8	NOUN
ijtc-794	71	46	represent	represent	VERB
ijtc-794	71	47	coefficients	coefficient	NOUN
ijtc-794	71	48	of	of	ADP
ijtc-794	71	49	a	a	DET
ijtc-794	71	50	set	set	NOUN
ijtc-794	71	51	of	of	ADP
ijtc-794	71	52	independent	independent	ADJ
ijtc-794	71	53	variables	variable	NOUN
ijtc-794	71	54	(	(	PUNCT
ijtc-794	71	55	such	such	ADJ
ijtc-794	71	56	as	as	ADP
ijtc-794	71	57	management	management	NOUN
ijtc-794	71	58	competence	competence	NOUN
ijtc-794	71	59	,	,	PUNCT
ijtc-794	71	60	firm	firm	ADJ
ijtc-794	71	61	leverage	leverage	NOUN
ijtc-794	71	62	,	,	PUNCT
ijtc-794	71	63	sales	sale	NOUN
ijtc-794	71	64	growth	growth	NOUN
ijtc-794	71	65	,	,	PUNCT
ijtc-794	71	66	dividend	dividend	NOUN
ijtc-794	71	67	payout	payout	NOUN
ijtc-794	71	68	,	,	PUNCT
ijtc-794	71	69	firm	firm	ADJ
ijtc-794	71	70	size	size	NOUN
ijtc-794	71	71	,	,	PUNCT
ijtc-794	71	72	and	and	CCONJ
ijtc-794	71	73	firm	firm	ADJ
ijtc-794	71	74	age	age	NOUN
ijtc-794	71	75	)	)	PUNCT
ijtc-794	71	76	.	.	PUNCT
ijtc-794	72	1	the	the	DET
ijtc-794	72	2	variable	variable	NOUN
ijtc-794	72	3	that	that	PRON
ijtc-794	72	4	signified	signify	VERB
ijtc-794	72	5	a	a	DET
ijtc-794	72	6	firm	firm	ADJ
ijtc-794	72	7	-	-	PUNCT
ijtc-794	72	8	specific	specific	ADJ
ijtc-794	72	9	effect	effect	NOUN
ijtc-794	72	10	that	that	PRON
ijtc-794	72	11	does	do	AUX
ijtc-794	72	12	n't	not	PART
ijtc-794	72	13	change	change	VERB
ijtc-794	72	14	over	over	ADP
ijtc-794	72	15	time	time	NOUN
ijtc-794	72	16	was	be	AUX
ijtc-794	72	17	the	the	DET
ijtc-794	72	18	firm	firm	ADJ
ijtc-794	72	19	dummy	dummy	NOUN
ijtc-794	72	20	(	(	PUNCT
ijtc-794	72	21	𝑓𝑑𝑖	𝑓𝑑𝑖	NOUN
ijtc-794	72	22	)	)	PUNCT
ijtc-794	72	23	,	,	PUNCT
ijtc-794	72	24	while	while	SCONJ
ijtc-794	72	25	a	a	DET
ijtc-794	72	26	variable	variable	NOUN
ijtc-794	72	27	that	that	PRON
ijtc-794	72	28	signified	signify	VERB
ijtc-794	72	29	a	a	DET
ijtc-794	72	30	time	time	NOUN
ijtc-794	72	31	-	-	PUNCT
ijtc-794	72	32	specific	specific	ADJ
ijtc-794	72	33	effect	effect	NOUN
ijtc-794	72	34	that	that	PRON
ijtc-794	72	35	varies	vary	VERB
ijtc-794	72	36	over	over	ADP
ijtc-794	72	37	time	time	NOUN
ijtc-794	72	38	was	be	AUX
ijtc-794	72	39	time	time	NOUN
ijtc-794	72	40	dummy	dummy	NOUN
ijtc-794	72	41	(	(	PUNCT
ijtc-794	72	42	𝑡𝑑𝑡	𝑡𝑑𝑡	NOUN
ijtc-794	72	43	)	)	PUNCT
ijtc-794	72	44	.	.	PUNCT
ijtc-794	73	1	the	the	DET
ijtc-794	73	2	error	error	NOUN
ijtc-794	73	3	term	term	NOUN
ijtc-794	73	4	is	be	AUX
ijtc-794	73	5	represented	represent	VERB
ijtc-794	73	6	by	by	ADP
ijtc-794	73	7	;	;	PUNCT
ijtc-794	73	8	𝜀	𝜀	PROPN
ijtc-794	74	1	and	and	CCONJ
ijtc-794	74	2	it	it	PRON
ijtc-794	74	3	was	be	AUX
ijtc-794	74	4	assumed	assume	VERB
ijtc-794	74	5	to	to	PART
ijtc-794	74	6	be	be	AUX
ijtc-794	74	7	a	a	DET
ijtc-794	74	8	white	white	ADJ
ijtc-794	74	9	noise	noise	NOUN
ijtc-794	74	10	.	.	PUNCT
ijtc-794	75	1	the	the	DET
ijtc-794	75	2	variables	variable	NOUN
ijtc-794	75	3	i	i	PRON
ijtc-794	75	4	and	and	CCONJ
ijtc-794	75	5	t	t	PROPN
ijtc-794	75	6	represent	represent	VERB
ijtc-794	75	7	firm	firm	ADJ
ijtc-794	75	8	and	and	CCONJ
ijtc-794	75	9	time	time	NOUN
ijtc-794	75	10	units	unit	NOUN
ijtc-794	75	11	respectively	respectively	ADV
ijtc-794	75	12	.	.	PUNCT
ijtc-794	76	1	to	to	PART
ijtc-794	76	2	verify	verify	VERB
ijtc-794	76	3	the	the	DET
ijtc-794	76	4	robustness	robustness	NOUN
ijtc-794	76	5	of	of	ADP
ijtc-794	76	6	the	the	DET
ijtc-794	76	7	results	result	NOUN
ijtc-794	76	8	,	,	PUNCT
ijtc-794	76	9	the	the	DET
ijtc-794	76	10	pooled	pooled	ADJ
ijtc-794	76	11	ordinary	ordinary	ADJ
ijtc-794	76	12	least	least	ADJ
ijtc-794	76	13	squares	square	NOUN
ijtc-794	76	14	technique	technique	NOUN
ijtc-794	76	15	(	(	PUNCT
ijtc-794	76	16	pols	pol	NOUN
ijtc-794	76	17	)	)	PUNCT
ijtc-794	76	18	was	be	AUX
ijtc-794	76	19	implemented	implement	VERB
ijtc-794	76	20	and	and	CCONJ
ijtc-794	76	21	was	be	AUX
ijtc-794	76	22	executed	execute	VERB
ijtc-794	76	23	with	with	ADP
ijtc-794	76	24	three	three	NUM
ijtc-794	76	25	estimations	estimation	NOUN
ijtc-794	76	26	,	,	PUNCT
ijtc-794	76	27	labeled	label	VERB
ijtc-794	76	28	as	as	ADP
ijtc-794	76	29	1	1	NUM
ijtc-794	76	30	,	,	PUNCT
ijtc-794	76	31	2	2	NUM
ijtc-794	76	32	,	,	PUNCT
ijtc-794	76	33	and	and	CCONJ
ijtc-794	76	34	3	3	X
ijtc-794	76	35	.	.	X
ijtc-794	77	1	this	this	PRON
ijtc-794	77	2	involved	involve	VERB
ijtc-794	77	3	the	the	DET
ijtc-794	77	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-794	77	5	an	an	DET
ijtc-794	77	6	empirical	empirical	ADJ
ijtc-794	77	7	study	study	NOUN
ijtc-794	77	8	of	of	ADP
ijtc-794	77	9	the	the	DET
ijtc-794	77	10	effect	effect	NOUN
ijtc-794	77	11	of	of	ADP
ijtc-794	77	12	managerial	managerial	ADJ
ijtc-794	77	13	competence	competence	NOUN
ijtc-794	77	14	on	on	ADP
ijtc-794	77	15	firm	firm	ADJ
ijtc-794	77	16	profitability	profitability	NOUN
ijtc-794	77	17	mwenda	mwenda	ADV
ijtc-794	77	18	,	,	PUNCT
ijtc-794	77	19	ngollo	ngollo	NOUN
ijtc-794	77	20	,	,	PUNCT
ijtc-794	77	21	and	and	CCONJ
ijtc-794	77	22	mwasota	mwasota	ADJ
ijtc-794	77	23	495	495	NUM
ijtc-794	77	24	|	|	NOUN
ijtc-794	77	25	ilomata	ilomata	PROPN
ijtc-794	77	26	international	international	ADJ
ijtc-794	77	27	journal	journal	NOUN
ijtc-794	77	28	of	of	ADP
ijtc-794	77	29	tax	tax	PROPN
ijtc-794	77	30	&	&	CCONJ
ijtc-794	77	31	accounting	account	VERB
ijtc-794	77	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-794	77	33	exclusion	exclusion	NOUN
ijtc-794	77	34	of	of	ADP
ijtc-794	77	35	control	control	NOUN
ijtc-794	77	36	variables	variable	NOUN
ijtc-794	77	37	to	to	PART
ijtc-794	77	38	ascertain	ascertain	VERB
ijtc-794	77	39	whether	whether	SCONJ
ijtc-794	77	40	or	or	CCONJ
ijtc-794	77	41	not	not	PART
ijtc-794	77	42	the	the	DET
ijtc-794	77	43	results	result	NOUN
ijtc-794	77	44	were	be	AUX
ijtc-794	77	45	in	in	ADP
ijtc-794	77	46	line	line	NOUN
ijtc-794	77	47	with	with	ADP
ijtc-794	77	48	those	those	PRON
ijtc-794	77	49	of	of	ADP
ijtc-794	77	50	the	the	DET
ijtc-794	77	51	baseline	baseline	NOUN
ijtc-794	77	52	model	model	NOUN
ijtc-794	77	53	(	(	PUNCT
ijtc-794	77	54	fixed	fix	VERB
ijtc-794	77	55	effect	effect	NOUN
ijtc-794	77	56	)	)	PUNCT
ijtc-794	77	57	.	.	PUNCT
ijtc-794	78	1	data	datum	NOUN
ijtc-794	78	2	type	type	NOUN
ijtc-794	78	3	and	and	CCONJ
ijtc-794	78	4	source	source	NOUN
ijtc-794	78	5	the	the	DET
ijtc-794	78	6	study	study	NOUN
ijtc-794	78	7	gathered	gather	VERB
ijtc-794	78	8	panel	panel	NOUN
ijtc-794	78	9	data	datum	NOUN
ijtc-794	78	10	on	on	ADP
ijtc-794	78	11	return	return	NOUN
ijtc-794	78	12	on	on	ADP
ijtc-794	78	13	assets	asset	NOUN
ijtc-794	78	14	(	(	PUNCT
ijtc-794	78	15	roa	roa	PROPN
ijtc-794	78	16	,	,	PUNCT
ijtc-794	78	17	the	the	DET
ijtc-794	78	18	dependent	dependent	ADJ
ijtc-794	78	19	variable	variable	NOUN
ijtc-794	78	20	)	)	PUNCT
ijtc-794	78	21	,	,	PUNCT
ijtc-794	78	22	managerial	managerial	ADJ
ijtc-794	78	23	competence	competence	NOUN
ijtc-794	78	24	(	(	PUNCT
ijtc-794	78	25	the	the	DET
ijtc-794	78	26	independent	independent	ADJ
ijtc-794	78	27	variable	variable	NOUN
ijtc-794	78	28	)	)	PUNCT
ijtc-794	78	29	,	,	PUNCT
ijtc-794	78	30	and	and	CCONJ
ijtc-794	78	31	various	various	ADJ
ijtc-794	78	32	control	control	NOUN
ijtc-794	78	33	variables	variable	NOUN
ijtc-794	78	34	including	include	VERB
ijtc-794	78	35	leverage	leverage	NOUN
ijtc-794	78	36	,	,	PUNCT
ijtc-794	78	37	sales	sale	NOUN
ijtc-794	78	38	growth	growth	NOUN
ijtc-794	78	39	,	,	PUNCT
ijtc-794	78	40	dividend	dividend	NOUN
ijtc-794	78	41	pay	pay	NOUN
ijtc-794	78	42	-	-	PUNCT
ijtc-794	78	43	out	out	NOUN
ijtc-794	78	44	,	,	PUNCT
ijtc-794	78	45	firm	firm	ADJ
ijtc-794	78	46	size	size	NOUN
ijtc-794	78	47	,	,	PUNCT
ijtc-794	78	48	and	and	CCONJ
ijtc-794	78	49	firm	firm	ADJ
ijtc-794	78	50	age	age	NOUN
ijtc-794	78	51	.	.	PUNCT
ijtc-794	79	1	this	this	DET
ijtc-794	79	2	data	datum	NOUN
ijtc-794	79	3	was	be	AUX
ijtc-794	79	4	sourced	source	VERB
ijtc-794	79	5	from	from	ADP
ijtc-794	79	6	the	the	DET
ijtc-794	79	7	audited	audit	VERB
ijtc-794	79	8	annual	annual	ADJ
ijtc-794	79	9	reports	report	NOUN
ijtc-794	79	10	of	of	ADP
ijtc-794	79	11	companies	company	NOUN
ijtc-794	79	12	listed	list	VERB
ijtc-794	79	13	on	on	ADP
ijtc-794	79	14	the	the	DET
ijtc-794	79	15	dse	dse	PROPN
ijtc-794	79	16	.	.	PUNCT
ijtc-794	80	1	the	the	DET
ijtc-794	80	2	panel	panel	NOUN
ijtc-794	80	3	data	data	VERB
ijtc-794	80	4	from	from	ADP
ijtc-794	80	5	all	all	DET
ijtc-794	80	6	locally	locally	ADV
ijtc-794	80	7	listed	list	VERB
ijtc-794	80	8	firms	firm	NOUN
ijtc-794	80	9	for	for	ADP
ijtc-794	80	10	the	the	DET
ijtc-794	80	11	period	period	NOUN
ijtc-794	80	12	spanning	span	VERB
ijtc-794	80	13	of	of	ADP
ijtc-794	80	14	2006	2006	NUM
ijtc-794	80	15	to	to	ADP
ijtc-794	80	16	2022	2022	NUM
ijtc-794	80	17	were	be	AUX
ijtc-794	80	18	collected	collect	VERB
ijtc-794	80	19	.	.	PUNCT
ijtc-794	81	1	panel	panel	NOUN
ijtc-794	81	2	data	datum	NOUN
ijtc-794	81	3	was	be	AUX
ijtc-794	81	4	chosen	choose	VERB
ijtc-794	81	5	because	because	SCONJ
ijtc-794	81	6	of	of	ADP
ijtc-794	81	7	its	its	PRON
ijtc-794	81	8	distinct	distinct	ADJ
ijtc-794	81	9	advantages	advantage	NOUN
ijtc-794	81	10	:	:	PUNCT
ijtc-794	81	11	it	it	PRON
ijtc-794	81	12	is	be	AUX
ijtc-794	81	13	highly	highly	ADV
ijtc-794	81	14	informative	informative	ADJ
ijtc-794	81	15	,	,	PUNCT
ijtc-794	81	16	offers	offer	VERB
ijtc-794	81	17	more	more	ADJ
ijtc-794	81	18	variability	variability	NOUN
ijtc-794	81	19	,	,	PUNCT
ijtc-794	81	20	reduces	reduce	VERB
ijtc-794	81	21	collinearity	collinearity	NOUN
ijtc-794	81	22	,	,	PUNCT
ijtc-794	81	23	and	and	CCONJ
ijtc-794	81	24	has	have	VERB
ijtc-794	81	25	a	a	DET
ijtc-794	81	26	higher	high	ADJ
ijtc-794	81	27	degree	degree	NOUN
ijtc-794	81	28	of	of	ADP
ijtc-794	81	29	freedom	freedom	NOUN
ijtc-794	81	30	and	and	CCONJ
ijtc-794	81	31	efficiency	efficiency	NOUN
ijtc-794	81	32	.	.	PUNCT
ijtc-794	82	1	additionally	additionally	ADV
ijtc-794	82	2	,	,	PUNCT
ijtc-794	82	3	it	it	PRON
ijtc-794	82	4	can	can	AUX
ijtc-794	82	5	detect	detect	VERB
ijtc-794	82	6	and	and	CCONJ
ijtc-794	82	7	measure	measure	NOUN
ijtc-794	82	8	effects	effect	NOUN
ijtc-794	82	9	that	that	PRON
ijtc-794	82	10	are	be	AUX
ijtc-794	82	11	not	not	PART
ijtc-794	82	12	easily	easily	ADV
ijtc-794	82	13	identified	identify	VERB
ijtc-794	82	14	through	through	ADP
ijtc-794	82	15	cross	cross	ADJ
ijtc-794	82	16	-	-	ADJ
ijtc-794	82	17	sectional	sectional	ADJ
ijtc-794	82	18	and	and	CCONJ
ijtc-794	82	19	time	time	NOUN
ijtc-794	82	20	series	series	PROPN
ijtc-794	82	21	dimensions	dimensions	PROPN
ijtc-794	82	22	,	,	PUNCT
ijtc-794	82	23	leading	lead	VERB
ijtc-794	82	24	to	to	ADP
ijtc-794	82	25	more	more	ADV
ijtc-794	82	26	reliable	reliable	ADJ
ijtc-794	82	27	and	and	CCONJ
ijtc-794	82	28	generalized	generalized	ADJ
ijtc-794	82	29	outcomes	outcome	NOUN
ijtc-794	82	30	(	(	PUNCT
ijtc-794	82	31	batchimeg	batchimeg	NOUN
ijtc-794	82	32	,	,	PUNCT
ijtc-794	82	33	2017	2017	NUM
ijtc-794	82	34	)	)	PUNCT
ijtc-794	82	35	.	.	PUNCT
ijtc-794	83	1	the	the	DET
ijtc-794	83	2	data	datum	NOUN
ijtc-794	83	3	from	from	ADP
ijtc-794	83	4	2006	2006	NUM
ijtc-794	83	5	onwards	onwards	ADV
ijtc-794	83	6	were	be	AUX
ijtc-794	83	7	used	use	VERB
ijtc-794	83	8	as	as	SCONJ
ijtc-794	83	9	this	this	PRON
ijtc-794	83	10	was	be	AUX
ijtc-794	83	11	the	the	DET
ijtc-794	83	12	year	year	NOUN
ijtc-794	83	13	when	when	SCONJ
ijtc-794	83	14	electronic	electronic	ADJ
ijtc-794	83	15	data	datum	NOUN
ijtc-794	83	16	records	record	NOUN
ijtc-794	83	17	began	begin	VERB
ijtc-794	83	18	for	for	ADP
ijtc-794	83	19	listed	list	VERB
ijtc-794	83	20	firms	firm	NOUN
ijtc-794	83	21	in	in	ADP
ijtc-794	83	22	accordance	accordance	NOUN
ijtc-794	83	23	with	with	ADP
ijtc-794	83	24	the	the	DET
ijtc-794	83	25	company	company	NOUN
ijtc-794	83	26	ordinance	ordinance	NOUN
ijtc-794	83	27	.	.	PUNCT
ijtc-794	84	1	it	it	PRON
ijtc-794	84	2	's	be	AUX
ijtc-794	84	3	also	also	ADV
ijtc-794	84	4	the	the	DET
ijtc-794	84	5	same	same	ADJ
ijtc-794	84	6	year	year	NOUN
ijtc-794	84	7	that	that	PRON
ijtc-794	84	8	dse	dse	PROPN
ijtc-794	84	9	started	start	VERB
ijtc-794	84	10	maintaining	maintain	VERB
ijtc-794	84	11	electronic	electronic	ADJ
ijtc-794	84	12	data	datum	NOUN
ijtc-794	84	13	.	.	PUNCT
ijtc-794	85	1	additionally	additionally	ADV
ijtc-794	85	2	,	,	PUNCT
ijtc-794	85	3	this	this	DET
ijtc-794	85	4	year	year	NOUN
ijtc-794	85	5	marked	mark	VERB
ijtc-794	85	6	the	the	DET
ijtc-794	85	7	start	start	NOUN
ijtc-794	85	8	of	of	ADP
ijtc-794	85	9	compliance	compliance	NOUN
ijtc-794	85	10	with	with	ADP
ijtc-794	85	11	the	the	DET
ijtc-794	85	12	international	international	ADJ
ijtc-794	85	13	financial	financial	ADJ
ijtc-794	85	14	reporting	reporting	NOUN
ijtc-794	85	15	standards	standard	NOUN
ijtc-794	85	16	by	by	ADP
ijtc-794	85	17	listed	list	VERB
ijtc-794	85	18	firms	firm	NOUN
ijtc-794	85	19	,	,	PUNCT
ijtc-794	85	20	which	which	PRON
ijtc-794	85	21	were	be	AUX
ijtc-794	85	22	introduced	introduce	VERB
ijtc-794	85	23	in	in	ADP
ijtc-794	85	24	2004	2004	NUM
ijtc-794	85	25	.	.	PUNCT
ijtc-794	86	1	thus	thus	ADV
ijtc-794	86	2	,	,	PUNCT
ijtc-794	86	3	for	for	ADP
ijtc-794	86	4	this	this	DET
ijtc-794	86	5	research	research	NOUN
ijtc-794	86	6	,	,	PUNCT
ijtc-794	86	7	the	the	DET
ijtc-794	86	8	collected	collect	VERB
ijtc-794	86	9	data	datum	NOUN
ijtc-794	86	10	for	for	ADP
ijtc-794	86	11	each	each	DET
ijtc-794	86	12	year	year	NOUN
ijtc-794	86	13	spanned	span	VERB
ijtc-794	86	14	from	from	ADP
ijtc-794	86	15	january	january	PROPN
ijtc-794	86	16	to	to	ADP
ijtc-794	86	17	december	december	PROPN
ijtc-794	86	18	sampling	sampling	NOUN
ijtc-794	86	19	and	and	CCONJ
ijtc-794	86	20	sample	sample	NOUN
ijtc-794	86	21	size	size	NOUN
ijtc-794	86	22	a	a	DET
ijtc-794	86	23	census	census	NOUN
ijtc-794	86	24	method	method	NOUN
ijtc-794	86	25	was	be	AUX
ijtc-794	86	26	employed	employ	VERB
ijtc-794	86	27	to	to	PART
ijtc-794	86	28	select	select	VERB
ijtc-794	86	29	a	a	DET
ijtc-794	86	30	comprehensive	comprehensive	ADJ
ijtc-794	86	31	sample	sample	NOUN
ijtc-794	86	32	of	of	ADP
ijtc-794	86	33	21	21	NUM
ijtc-794	86	34	local	local	ADJ
ijtc-794	86	35	trading	trading	NOUN
ijtc-794	86	36	companies	company	NOUN
ijtc-794	86	37	that	that	PRON
ijtc-794	86	38	had	have	AUX
ijtc-794	86	39	been	be	AUX
ijtc-794	86	40	officially	officially	ADV
ijtc-794	86	41	listed	list	VERB
ijtc-794	86	42	by	by	ADP
ijtc-794	86	43	the	the	DET
ijtc-794	86	44	end	end	NOUN
ijtc-794	86	45	of	of	ADP
ijtc-794	86	46	the	the	DET
ijtc-794	86	47	year	year	NOUN
ijtc-794	86	48	2022	2022	NUM
ijtc-794	86	49	.	.	PUNCT
ijtc-794	87	1	the	the	DET
ijtc-794	87	2	rationale	rationale	NOUN
ijtc-794	87	3	was	be	AUX
ijtc-794	87	4	due	due	ADJ
ijtc-794	87	5	to	to	ADP
ijtc-794	87	6	the	the	DET
ijtc-794	87	7	limited	limited	ADJ
ijtc-794	87	8	number	number	NOUN
ijtc-794	87	9	of	of	ADP
ijtc-794	87	10	firms	firm	NOUN
ijtc-794	87	11	listed	list	VERB
ijtc-794	87	12	on	on	ADP
ijtc-794	87	13	the	the	DET
ijtc-794	87	14	dse	dse	PROPN
ijtc-794	87	15	.	.	PUNCT
ijtc-794	88	1	if	if	SCONJ
ijtc-794	88	2	the	the	DET
ijtc-794	88	3	sample	sample	NOUN
ijtc-794	88	4	size	size	NOUN
ijtc-794	88	5	was	be	AUX
ijtc-794	88	6	reduced	reduce	VERB
ijtc-794	88	7	,	,	PUNCT
ijtc-794	88	8	it	it	PRON
ijtc-794	88	9	would	would	AUX
ijtc-794	88	10	have	have	AUX
ijtc-794	88	11	compromised	compromise	VERB
ijtc-794	88	12	the	the	DET
ijtc-794	88	13	accuracy	accuracy	NOUN
ijtc-794	88	14	and	and	CCONJ
ijtc-794	88	15	reliability	reliability	NOUN
ijtc-794	88	16	of	of	ADP
ijtc-794	88	17	the	the	DET
ijtc-794	88	18	results	result	NOUN
ijtc-794	88	19	.	.	PUNCT
ijtc-794	89	1	thus	thus	ADV
ijtc-794	89	2	,	,	PUNCT
ijtc-794	89	3	all	all	DET
ijtc-794	89	4	21	21	NUM
ijtc-794	89	5	firms	firm	NOUN
ijtc-794	89	6	were	be	AUX
ijtc-794	89	7	included	include	VERB
ijtc-794	89	8	in	in	ADP
ijtc-794	89	9	the	the	DET
ijtc-794	89	10	analysis	analysis	NOUN
ijtc-794	89	11	for	for	ADP
ijtc-794	89	12	this	this	DET
ijtc-794	89	13	research	research	NOUN
ijtc-794	89	14	.	.	PUNCT
ijtc-794	90	1	measurement	measurement	NOUN
ijtc-794	90	2	of	of	ADP
ijtc-794	90	3	variables	variable	NOUN
ijtc-794	90	4	the	the	DET
ijtc-794	90	5	measurement	measurement	NOUN
ijtc-794	90	6	of	of	ADP
ijtc-794	90	7	firm	firm	ADJ
ijtc-794	90	8	profitability	profitability	NOUN
ijtc-794	90	9	in	in	ADP
ijtc-794	90	10	this	this	DET
ijtc-794	90	11	study	study	NOUN
ijtc-794	90	12	was	be	AUX
ijtc-794	90	13	through	through	ADP
ijtc-794	90	14	the	the	DET
ijtc-794	90	15	utilization	utilization	NOUN
ijtc-794	90	16	of	of	ADP
ijtc-794	90	17	return	return	NOUN
ijtc-794	90	18	on	on	ADP
ijtc-794	90	19	assets	asset	NOUN
ijtc-794	90	20	(	(	PUNCT
ijtc-794	90	21	roa	roa	NOUN
ijtc-794	90	22	)	)	PUNCT
ijtc-794	90	23	.	.	PUNCT
ijtc-794	91	1	this	this	DET
ijtc-794	91	2	choice	choice	NOUN
ijtc-794	91	3	was	be	AUX
ijtc-794	91	4	made	make	VERB
ijtc-794	91	5	due	due	ADJ
ijtc-794	91	6	to	to	ADP
ijtc-794	91	7	roa	roa	PROPN
ijtc-794	91	8	being	be	AUX
ijtc-794	91	9	an	an	DET
ijtc-794	91	10	accounting	accounting	NOUN
ijtc-794	91	11	performance	performance	NOUN
ijtc-794	91	12	metric	metric	ADJ
ijtc-794	91	13	that	that	PRON
ijtc-794	91	14	effectively	effectively	ADV
ijtc-794	91	15	assesses	assess	VERB
ijtc-794	91	16	a	a	DET
ijtc-794	91	17	company	company	NOUN
ijtc-794	91	18	's	's	PART
ijtc-794	91	19	capacity	capacity	NOUN
ijtc-794	91	20	to	to	PART
ijtc-794	91	21	generate	generate	VERB
ijtc-794	91	22	profits	profit	NOUN
ijtc-794	91	23	by	by	ADP
ijtc-794	91	24	efficiently	efficiently	ADV
ijtc-794	91	25	utilizing	utilize	VERB
ijtc-794	91	26	its	its	PRON
ijtc-794	91	27	available	available	ADJ
ijtc-794	91	28	resources	resource	NOUN
ijtc-794	91	29	.	.	PUNCT
ijtc-794	92	1	as	as	ADP
ijtc-794	92	2	a	a	DET
ijtc-794	92	3	result	result	NOUN
ijtc-794	92	4	,	,	PUNCT
ijtc-794	92	5	it	it	PRON
ijtc-794	92	6	serves	serve	VERB
ijtc-794	92	7	as	as	ADP
ijtc-794	92	8	a	a	DET
ijtc-794	92	9	valuable	valuable	ADJ
ijtc-794	92	10	indicator	indicator	NOUN
ijtc-794	92	11	of	of	ADP
ijtc-794	92	12	managerial	managerial	ADJ
ijtc-794	92	13	competence	competence	NOUN
ijtc-794	92	14	in	in	ADP
ijtc-794	92	15	the	the	DET
ijtc-794	92	16	realm	realm	NOUN
ijtc-794	92	17	of	of	ADP
ijtc-794	92	18	profitability	profitability	NOUN
ijtc-794	92	19	(	(	PUNCT
ijtc-794	92	20	liargovas	liargovas	NOUN
ijtc-794	92	21	and	and	CCONJ
ijtc-794	92	22	skandalis	skandalis	PROPN
ijtc-794	92	23	,	,	PUNCT
ijtc-794	92	24	2010	2010	NUM
ijtc-794	92	25	)	)	PUNCT
ijtc-794	92	26	.	.	PUNCT
ijtc-794	93	1	other	other	ADJ
ijtc-794	93	2	studies	study	NOUN
ijtc-794	93	3	(	(	PUNCT
ijtc-794	93	4	mwenda	mwenda	ADV
ijtc-794	93	5	et	et	PROPN
ijtc-794	93	6	al	al	PROPN
ijtc-794	93	7	.	.	PROPN
ijtc-794	93	8	,	,	PUNCT
ijtc-794	93	9	2023	2023	NUM
ijtc-794	93	10	)	)	PUNCT
ijtc-794	93	11	,	,	PUNCT
ijtc-794	93	12	employed	employ	VERB
ijtc-794	93	13	roa	roa	NOUN
ijtc-794	93	14	in	in	ADP
ijtc-794	93	15	determining	determine	VERB
ijtc-794	93	16	firm	firm	ADJ
ijtc-794	93	17	profitability	profitability	NOUN
ijtc-794	93	18	.	.	PUNCT
ijtc-794	94	1	table	table	NOUN
ijtc-794	94	2	1	1	NUM
ijtc-794	94	3	presents	present	VERB
ijtc-794	94	4	the	the	DET
ijtc-794	94	5	measurement	measurement	NOUN
ijtc-794	94	6	of	of	ADP
ijtc-794	94	7	each	each	DET
ijtc-794	94	8	variable	variable	NOUN
ijtc-794	94	9	and	and	CCONJ
ijtc-794	94	10	the	the	DET
ijtc-794	94	11	expected	expect	VERB
ijtc-794	94	12	signs	sign	NOUN
ijtc-794	94	13	.	.	PUNCT
ijtc-794	95	1	table	table	NOUN
ijtc-794	95	2	1	1	NUM
ijtc-794	95	3	:	:	PUNCT
ijtc-794	95	4	explanation	explanation	NOUN
ijtc-794	95	5	of	of	ADP
ijtc-794	95	6	variables	variable	NOUN
ijtc-794	95	7	and	and	CCONJ
ijtc-794	95	8	expected	expect	VERB
ijtc-794	95	9	signs	sign	NOUN
ijtc-794	95	10	parameters	parameter	NOUN
ijtc-794	95	11	of	of	ADP
ijtc-794	95	12	study	study	NOUN
ijtc-794	95	13	descriptive	descriptive	ADJ
ijtc-794	95	14	name	name	NOUN
ijtc-794	95	15	definition	definition	NOUN
ijtc-794	95	16	of	of	ADP
ijtc-794	95	17	quantification	quantification	NOUN
ijtc-794	95	18	anticipated	anticipate	VERB
ijtc-794	95	19	sign	sign	NOUN
ijtc-794	95	20	target	target	NOUN
ijtc-794	95	21	parameter	parameter	NOUN
ijtc-794	95	22	roa	roa	PROPN
ijtc-794	95	23	return	return	NOUN
ijtc-794	95	24	on	on	ADP
ijtc-794	95	25	asset	asset	NOUN
ijtc-794	95	26	profit	profit	NOUN
ijtc-794	95	27	before	before	ADP
ijtc-794	95	28	tax	tax	NOUN
ijtc-794	95	29	divided	divide	VERB
ijtc-794	95	30	by	by	ADP
ijtc-794	95	31	total	total	ADJ
ijtc-794	95	32	assets	asset	NOUN
ijtc-794	95	33	expressed	express	VERB
ijtc-794	95	34	as	as	ADP
ijtc-794	95	35	a	a	DET
ijtc-794	95	36	percentage	percentage	NOUN
ijtc-794	95	37	+	+	NOUN
ijtc-794	95	38	/	/	SYM
ijtc-794	95	39	explanatory	explanatory	ADJ
ijtc-794	95	40	parameter	parameter	NOUN
ijtc-794	95	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-794	95	42	an	an	DET
ijtc-794	95	43	empirical	empirical	ADJ
ijtc-794	95	44	study	study	NOUN
ijtc-794	95	45	of	of	ADP
ijtc-794	95	46	the	the	DET
ijtc-794	95	47	effect	effect	NOUN
ijtc-794	95	48	of	of	ADP
ijtc-794	95	49	managerial	managerial	ADJ
ijtc-794	95	50	competence	competence	NOUN
ijtc-794	95	51	on	on	ADP
ijtc-794	95	52	firm	firm	ADJ
ijtc-794	95	53	profitability	profitability	NOUN
ijtc-794	95	54	mwenda	mwenda	ADV
ijtc-794	95	55	,	,	PUNCT
ijtc-794	95	56	ngollo	ngollo	NOUN
ijtc-794	95	57	,	,	PUNCT
ijtc-794	95	58	and	and	CCONJ
ijtc-794	95	59	mwasota	mwasota	ADJ
ijtc-794	95	60	496	496	NUM
ijtc-794	95	61	|	|	ADV
ijtc-794	95	62	ilomata	ilomata	PROPN
ijtc-794	95	63	international	international	ADJ
ijtc-794	95	64	journal	journal	NOUN
ijtc-794	95	65	of	of	ADP
ijtc-794	95	66	tax	tax	PROPN
ijtc-794	95	67	&	&	CCONJ
ijtc-794	95	68	accounting	accounting	PROPN
ijtc-794	95	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	95	70	mc	mc	PROPN
ijtc-794	95	71	management	management	NOUN
ijtc-794	95	72	competence	competence	NOUN
ijtc-794	95	73	profit	profit	NOUN
ijtc-794	95	74	before	before	ADP
ijtc-794	95	75	tax	tax	NOUN
ijtc-794	95	76	divided	divide	VERB
ijtc-794	95	77	by	by	ADP
ijtc-794	95	78	the	the	DET
ijtc-794	95	79	number	number	NOUN
ijtc-794	95	80	of	of	ADP
ijtc-794	95	81	professionals	professional	NOUN
ijtc-794	95	82	with	with	ADP
ijtc-794	95	83	degrees	degree	NOUN
ijtc-794	95	84	.	.	PUNCT
ijtc-794	95	85	*	*	PUNCT
ijtc-794	96	1	+	+	CCONJ
ijtc-794	96	2	control	control	NOUN
ijtc-794	96	3	firmlev	firmlev	ADJ
ijtc-794	96	4	firm	firm	ADJ
ijtc-794	96	5	leverage	leverage	NOUN
ijtc-794	96	6	total	total	ADJ
ijtc-794	96	7	debt	debt	NOUN
ijtc-794	96	8	to	to	ADP
ijtc-794	96	9	equity	equity	NOUN
ijtc-794	96	10	(	(	PUNCT
ijtc-794	96	11	debt	debt	NOUN
ijtc-794	96	12	/	/	SYM
ijtc-794	96	13	equity	equity	NOUN
ijtc-794	96	14	ratio	ratio	NOUN
ijtc-794	96	15	)	)	PUNCT
ijtc-794	97	1	+	+	NUM
ijtc-794	97	2	sgrowth	sgrowth	NOUN
ijtc-794	97	3	sales	sale	NOUN
ijtc-794	97	4	growth	growth	NOUN
ijtc-794	97	5	current	current	ADJ
ijtc-794	97	6	year	year	NOUN
ijtc-794	97	7	's	's	PART
ijtc-794	97	8	sales	sale	NOUN
ijtc-794	97	9	minus	minus	CCONJ
ijtc-794	97	10	previous	previous	ADJ
ijtc-794	97	11	year	year	NOUN
ijtc-794	97	12	's	's	PART
ijtc-794	97	13	sales	sale	NOUN
ijtc-794	97	14	divided	divide	VERB
ijtc-794	97	15	by	by	ADP
ijtc-794	97	16	previous	previous	ADJ
ijtc-794	97	17	year	year	NOUN
ijtc-794	97	18	's	's	PART
ijtc-794	97	19	sales	sale	NOUN
ijtc-794	97	20	+	+	CCONJ
ijtc-794	97	21	divpay	divpay	NOUN
ijtc-794	97	22	dividend	dividend	NOUN
ijtc-794	97	23	payout	payout	ADJ
ijtc-794	97	24	dichotomous	dichotomous	ADJ
ijtc-794	97	25	variable	variable	NOUN
ijtc-794	97	26	:	:	PUNCT
ijtc-794	97	27	1	1	NUM
ijtc-794	97	28	for	for	ADP
ijtc-794	97	29	some	some	DET
ijtc-794	97	30	dividend	dividend	NOUN
ijtc-794	97	31	,	,	PUNCT
ijtc-794	97	32	0	0	NUM
ijtc-794	97	33	for	for	ADP
ijtc-794	97	34	none	none	NOUN
ijtc-794	97	35	+	+	NUM
ijtc-794	97	36	fsize	fsize	NOUN
ijtc-794	97	37	firm	firm	ADJ
ijtc-794	97	38	size	size	NOUN
ijtc-794	97	39	natural	natural	ADJ
ijtc-794	97	40	logarithm	logarithm	NOUN
ijtc-794	97	41	of	of	ADP
ijtc-794	97	42	total	total	ADJ
ijtc-794	97	43	assets	asset	NOUN
ijtc-794	97	44	+	+	ADJ
ijtc-794	97	45	/	/	SYM
ijtc-794	97	46	fage	fage	NOUN
ijtc-794	97	47	firm	firm	ADJ
ijtc-794	97	48	age	age	NOUN
ijtc-794	97	49	number	number	NOUN
ijtc-794	97	50	of	of	ADP
ijtc-794	97	51	years	year	NOUN
ijtc-794	97	52	since	since	SCONJ
ijtc-794	97	53	incorporation	incorporation	NOUN
ijtc-794	97	54	until	until	SCONJ
ijtc-794	97	55	the	the	DET
ijtc-794	97	56	study	study	NOUN
ijtc-794	97	57	period	period	NOUN
ijtc-794	97	58	+	+	PROPN
ijtc-794	97	59	/	/	SYM
ijtc-794	97	60	the	the	DET
ijtc-794	97	61	study	study	NOUN
ijtc-794	97	62	focuses	focus	VERB
ijtc-794	97	63	on	on	ADP
ijtc-794	97	64	the	the	DET
ijtc-794	97	65	pre	pre	ADJ
ijtc-794	97	66	-	-	ADJ
ijtc-794	97	67	tax	tax	ADJ
ijtc-794	97	68	profits	profit	NOUN
ijtc-794	97	69	from	from	ADP
ijtc-794	97	70	each	each	DET
ijtc-794	97	71	year	year	NOUN
ijtc-794	97	72	between	between	ADP
ijtc-794	97	73	2006	2006	NUM
ijtc-794	97	74	and	and	CCONJ
ijtc-794	97	75	2022	2022	NUM
ijtc-794	97	76	.	.	PUNCT
ijtc-794	98	1	the	the	DET
ijtc-794	98	2	count	count	NOUN
ijtc-794	98	3	of	of	ADP
ijtc-794	98	4	degree	degree	NOUN
ijtc-794	98	5	-	-	PUNCT
ijtc-794	98	6	holding	hold	VERB
ijtc-794	98	7	professionals	professional	NOUN
ijtc-794	98	8	remains	remain	VERB
ijtc-794	98	9	constant	constant	ADJ
ijtc-794	98	10	throughout	throughout	ADP
ijtc-794	98	11	these	these	DET
ijtc-794	98	12	years	year	NOUN
ijtc-794	98	13	,	,	PUNCT
ijtc-794	98	14	assuming	assume	VERB
ijtc-794	98	15	the	the	DET
ijtc-794	98	16	firm	firm	NOUN
ijtc-794	98	17	has	have	AUX
ijtc-794	98	18	been	be	AUX
ijtc-794	98	19	listed	list	VERB
ijtc-794	98	20	during	during	ADP
ijtc-794	98	21	this	this	DET
ijtc-794	98	22	period	period	NOUN
ijtc-794	98	23	.	.	PUNCT
ijtc-794	99	1	it	it	PRON
ijtc-794	99	2	's	be	AUX
ijtc-794	99	3	presumed	presume	VERB
ijtc-794	99	4	that	that	SCONJ
ijtc-794	99	5	any	any	DET
ijtc-794	99	6	changes	change	NOUN
ijtc-794	99	7	during	during	ADP
ijtc-794	99	8	these	these	DET
ijtc-794	99	9	years	year	NOUN
ijtc-794	99	10	are	be	AUX
ijtc-794	99	11	minor	minor	ADJ
ijtc-794	99	12	and	and	CCONJ
ijtc-794	99	13	have	have	VERB
ijtc-794	99	14	minimal	minimal	ADJ
ijtc-794	99	15	or	or	CCONJ
ijtc-794	99	16	no	no	DET
ijtc-794	99	17	impact	impact	NOUN
ijtc-794	99	18	.	.	PUNCT
ijtc-794	100	1	anyone	anyone	PRON
ijtc-794	100	2	classified	classify	VERB
ijtc-794	100	3	as	as	SCONJ
ijtc-794	100	4	professionals	professional	NOUN
ijtc-794	100	5	have	have	VERB
ijtc-794	100	6	to	to	PART
ijtc-794	100	7	meet	meet	VERB
ijtc-794	100	8	two	two	NUM
ijtc-794	100	9	requirements	requirement	NOUN
ijtc-794	100	10	.	.	PUNCT
ijtc-794	101	1	firstly	firstly	ADV
ijtc-794	101	2	,	,	PUNCT
ijtc-794	101	3	they	they	PRON
ijtc-794	101	4	must	must	AUX
ijtc-794	101	5	have	have	VERB
ijtc-794	101	6	a	a	DET
ijtc-794	101	7	university	university	NOUN
ijtc-794	101	8	degree	degree	NOUN
ijtc-794	101	9	.	.	PUNCT
ijtc-794	102	1	secondly	secondly	ADV
ijtc-794	102	2	,	,	PUNCT
ijtc-794	102	3	they	they	PRON
ijtc-794	102	4	must	must	AUX
ijtc-794	102	5	either	either	CCONJ
ijtc-794	102	6	have	have	VERB
ijtc-794	102	7	direct	direct	ADJ
ijtc-794	102	8	control	control	NOUN
ijtc-794	102	9	or	or	CCONJ
ijtc-794	102	10	be	be	AUX
ijtc-794	102	11	part	part	NOUN
ijtc-794	102	12	of	of	ADP
ijtc-794	102	13	the	the	DET
ijtc-794	102	14	management	management	NOUN
ijtc-794	102	15	team	team	NOUN
ijtc-794	102	16	,	,	PUNCT
ijtc-794	102	17	as	as	SCONJ
ijtc-794	102	18	previously	previously	ADV
ijtc-794	102	19	defined	define	VERB
ijtc-794	102	20	by	by	ADP
ijtc-794	102	21	skandalis	skandalis	PROPN
ijtc-794	102	22	et	et	PROPN
ijtc-794	102	23	al	al	PROPN
ijtc-794	102	24	.	.	PROPN
ijtc-794	102	25	,	,	PUNCT
ijtc-794	102	26	in	in	ADP
ijtc-794	102	27	2008	2008	NUM
ijtc-794	102	28	.	.	PUNCT
ijtc-794	103	1	diagnostic	diagnostic	ADJ
ijtc-794	103	2	tests	test	NOUN
ijtc-794	103	3	regression	regression	VERB
ijtc-794	103	4	analysis	analysis	NOUN
ijtc-794	103	5	is	be	AUX
ijtc-794	103	6	done	do	VERB
ijtc-794	103	7	under	under	ADP
ijtc-794	103	8	the	the	DET
ijtc-794	103	9	guidance	guidance	NOUN
ijtc-794	103	10	of	of	ADP
ijtc-794	103	11	necessary	necessary	ADJ
ijtc-794	103	12	conditions	condition	NOUN
ijtc-794	103	13	that	that	PRON
ijtc-794	103	14	guarantee	guarantee	VERB
ijtc-794	103	15	the	the	DET
ijtc-794	103	16	validity	validity	NOUN
ijtc-794	103	17	and	and	CCONJ
ijtc-794	103	18	precision	precision	NOUN
ijtc-794	103	19	of	of	ADP
ijtc-794	103	20	the	the	DET
ijtc-794	103	21	results	result	NOUN
ijtc-794	103	22	.	.	PUNCT
ijtc-794	104	1	as	as	ADP
ijtc-794	104	2	a	a	DET
ijtc-794	104	3	result	result	NOUN
ijtc-794	104	4	,	,	PUNCT
ijtc-794	104	5	these	these	DET
ijtc-794	104	6	circumstances	circumstance	NOUN
ijtc-794	104	7	were	be	AUX
ijtc-794	104	8	investigated	investigate	VERB
ijtc-794	104	9	before	before	ADP
ijtc-794	104	10	doing	do	VERB
ijtc-794	104	11	the	the	DET
ijtc-794	104	12	study	study	NOUN
ijtc-794	104	13	.	.	PUNCT
ijtc-794	105	1	according	accord	VERB
ijtc-794	105	2	to	to	ADP
ijtc-794	105	3	(	(	PUNCT
ijtc-794	105	4	nwanna	nwanna	PROPN
ijtc-794	105	5	&	&	CCONJ
ijtc-794	105	6	ivie	ivie	PROPN
ijtc-794	105	7	,	,	PUNCT
ijtc-794	105	8	2017	2017	NUM
ijtc-794	105	9	)	)	PUNCT
ijtc-794	105	10	important	important	ADJ
ijtc-794	105	11	assumptions	assumption	NOUN
ijtc-794	105	12	include	include	VERB
ijtc-794	105	13	normality	normality	NOUN
ijtc-794	105	14	,	,	PUNCT
ijtc-794	105	15	multicollinearity	multicollinearity	NOUN
ijtc-794	105	16	,	,	PUNCT
ijtc-794	105	17	heteroscedasticity	heteroscedasticity	NOUN
ijtc-794	105	18	,	,	PUNCT
ijtc-794	105	19	and	and	CCONJ
ijtc-794	105	20	autocorrelation	autocorrelation	NOUN
ijtc-794	105	21	which	which	PRON
ijtc-794	105	22	were	be	AUX
ijtc-794	105	23	all	all	PRON
ijtc-794	105	24	evaluated	evaluate	VERB
ijtc-794	105	25	in	in	ADP
ijtc-794	105	26	order	order	NOUN
ijtc-794	105	27	to	to	PART
ijtc-794	105	28	meet	meet	VERB
ijtc-794	105	29	the	the	DET
ijtc-794	105	30	criteria	criterion	NOUN
ijtc-794	105	31	of	of	ADP
ijtc-794	105	32	regression	regression	NOUN
ijtc-794	105	33	analysis	analysis	NOUN
ijtc-794	105	34	in	in	ADP
ijtc-794	105	35	this	this	DET
ijtc-794	105	36	study	study	NOUN
ijtc-794	105	37	.	.	PUNCT
ijtc-794	106	1	normality	normality	NOUN
ijtc-794	106	2	for	for	ADP
ijtc-794	106	3	classical	classical	ADJ
ijtc-794	106	4	linear	linear	ADJ
ijtc-794	106	5	regression	regression	NOUN
ijtc-794	106	6	to	to	PART
ijtc-794	106	7	produce	produce	VERB
ijtc-794	106	8	the	the	DET
ijtc-794	106	9	best	good	ADJ
ijtc-794	106	10	unbiased	unbiased	ADJ
ijtc-794	106	11	estimates	estimate	NOUN
ijtc-794	106	12	the	the	DET
ijtc-794	106	13	residuals	residual	NOUN
ijtc-794	106	14	must	must	AUX
ijtc-794	106	15	be	be	AUX
ijtc-794	106	16	assumed	assume	VERB
ijtc-794	106	17	to	to	PART
ijtc-794	106	18	have	have	VERB
ijtc-794	106	19	a	a	DET
ijtc-794	106	20	normal	normal	ADJ
ijtc-794	106	21	distribution	distribution	NOUN
ijtc-794	106	22	.	.	PUNCT
ijtc-794	107	1	data	datum	NOUN
ijtc-794	107	2	with	with	ADP
ijtc-794	107	3	a	a	DET
ijtc-794	107	4	normal	normal	ADJ
ijtc-794	107	5	distribution	distribution	NOUN
ijtc-794	107	6	should	should	AUX
ijtc-794	107	7	have	have	VERB
ijtc-794	107	8	0	0	NUM
ijtc-794	107	9	skewness	skewness	NOUN
ijtc-794	107	10	,	,	PUNCT
ijtc-794	107	11	an	an	DET
ijtc-794	107	12	acceptable	acceptable	ADJ
ijtc-794	107	13	range	range	NOUN
ijtc-794	107	14	of	of	ADP
ijtc-794	107	15	-1.0	-1.0	PROPN
ijtc-794	107	16	to	to	ADP
ijtc-794	107	17	+1.0	+1.0	PROPN
ijtc-794	107	18	,	,	PUNCT
ijtc-794	107	19	and	and	CCONJ
ijtc-794	107	20	a	a	DET
ijtc-794	107	21	kurtosis	kurtosis	NOUN
ijtc-794	107	22	range	range	NOUN
ijtc-794	107	23	of	of	ADP
ijtc-794	107	24	-3.0	-3.0	ADJ
ijtc-794	107	25	to	to	ADP
ijtc-794	107	26	3.0	3.0	NUM
ijtc-794	107	27	.	.	PUNCT
ijtc-794	108	1	the	the	DET
ijtc-794	108	2	results	result	NOUN
ijtc-794	108	3	shown	show	VERB
ijtc-794	108	4	in	in	ADP
ijtc-794	108	5	table	table	NOUN
ijtc-794	108	6	7	7	NUM
ijtc-794	108	7	demonstrates	demonstrate	VERB
ijtc-794	108	8	that	that	SCONJ
ijtc-794	108	9	all	all	DET
ijtc-794	108	10	variables	variable	NOUN
ijtc-794	108	11	are	be	AUX
ijtc-794	108	12	within	within	ADP
ijtc-794	108	13	the	the	DET
ijtc-794	108	14	acceptable	acceptable	ADJ
ijtc-794	108	15	ranges	range	NOUN
ijtc-794	108	16	for	for	SCONJ
ijtc-794	108	17	both	both	CCONJ
ijtc-794	108	18	skewness	skewness	NOUN
ijtc-794	108	19	and	and	CCONJ
ijtc-794	108	20	kurtosis	kurtosis	NOUN
ijtc-794	108	21	to	to	PART
ijtc-794	108	22	confirm	confirm	VERB
ijtc-794	108	23	the	the	DET
ijtc-794	108	24	assumption	assumption	NOUN
ijtc-794	108	25	of	of	ADP
ijtc-794	108	26	normality	normality	NOUN
ijtc-794	108	27	.	.	PUNCT
ijtc-794	109	1	multicollinearity	multicollinearity	NOUN
ijtc-794	109	2	test	test	NOUN
ijtc-794	109	3	a	a	DET
ijtc-794	109	4	matrix	matrix	NOUN
ijtc-794	109	5	of	of	ADP
ijtc-794	109	6	pair	pair	NOUN
ijtc-794	109	7	-	-	PUNCT
ijtc-794	109	8	wise	wise	ADJ
ijtc-794	109	9	correlations	correlation	NOUN
ijtc-794	109	10	between	between	ADP
ijtc-794	109	11	variables	variable	NOUN
ijtc-794	109	12	and	and	CCONJ
ijtc-794	109	13	correlation	correlation	NOUN
ijtc-794	109	14	coefficients	coefficient	NOUN
ijtc-794	109	15	of	of	ADP
ijtc-794	109	16	these	these	DET
ijtc-794	109	17	variables	variable	NOUN
ijtc-794	109	18	was	be	AUX
ijtc-794	109	19	used	use	VERB
ijtc-794	109	20	to	to	PART
ijtc-794	109	21	investigate	investigate	VERB
ijtc-794	109	22	multicollinearity	multicollinearity	NOUN
ijtc-794	109	23	.	.	PUNCT
ijtc-794	110	1	correlation	correlation	NOUN
ijtc-794	110	2	coefficients	coefficient	NOUN
ijtc-794	110	3	often	often	ADV
ijtc-794	110	4	reflect	reflect	VERB
ijtc-794	110	5	the	the	DET
ijtc-794	110	6	strengths	strength	NOUN
ijtc-794	110	7	and	and	CCONJ
ijtc-794	110	8	linear	linear	PROPN
ijtc-794	110	9	relationship	relationship	NOUN
ijtc-794	110	10	lies	lie	VERB
ijtc-794	110	11	between	between	ADP
ijtc-794	110	12	the	the	DET
ijtc-794	110	13	two	two	NUM
ijtc-794	110	14	variables	variable	NOUN
ijtc-794	110	15	.	.	PUNCT
ijtc-794	111	1	while	while	SCONJ
ijtc-794	111	2	they	they	PRON
ijtc-794	111	3	should	should	AUX
ijtc-794	111	4	not	not	PART
ijtc-794	111	5	be	be	AUX
ijtc-794	111	6	highly	highly	ADV
ijtc-794	111	7	associated	associate	VERB
ijtc-794	111	8	,	,	PUNCT
ijtc-794	111	9	their	their	PRON
ijtc-794	111	10	value	value	NOUN
ijtc-794	111	11	does	do	AUX
ijtc-794	111	12	not	not	PART
ijtc-794	111	13	fully	fully	ADV
ijtc-794	111	14	reflect	reflect	VERB
ijtc-794	111	15	their	their	PRON
ijtc-794	111	16	connection	connection	NOUN
ijtc-794	111	17	.	.	PUNCT
ijtc-794	112	1	the	the	DET
ijtc-794	112	2	assumption	assumption	NOUN
ijtc-794	112	3	of	of	ADP
ijtc-794	112	4	multicollinearity	multicollinearity	NOUN
ijtc-794	112	5	is	be	AUX
ijtc-794	112	6	met	meet	VERB
ijtc-794	112	7	when	when	SCONJ
ijtc-794	112	8	correlation	correlation	NOUN
ijtc-794	112	9	coefficients	coefficient	NOUN
ijtc-794	112	10	between	between	ADP
ijtc-794	112	11	variables	variable	NOUN
ijtc-794	112	12	lie	lie	VERB
ijtc-794	112	13	between	between	ADP
ijtc-794	112	14	the	the	DET
ijtc-794	112	15	ranges	range	NOUN
ijtc-794	112	16	of	of	ADP
ijtc-794	112	17	+0.9	+0.9	NOUN
ijtc-794	112	18	or	or	CCONJ
ijtc-794	112	19	-0.9	-0.9	NOUN
ijtc-794	112	20	.	.	PUNCT
ijtc-794	113	1	in	in	ADP
ijtc-794	113	2	absolute	absolute	ADJ
ijtc-794	113	3	terms	term	NOUN
ijtc-794	113	4	,	,	PUNCT
ijtc-794	113	5	the	the	DET
ijtc-794	113	6	correlation	correlation	NOUN
ijtc-794	113	7	coefficients	coefficient	VERB
ijtc-794	113	8	in	in	ADP
ijtc-794	113	9	table	table	NOUN
ijtc-794	113	10	2	2	NUM
ijtc-794	113	11	were	be	AUX
ijtc-794	113	12	determined	determine	VERB
ijtc-794	113	13	to	to	PART
ijtc-794	113	14	be	be	AUX
ijtc-794	113	15	within	within	ADP
ijtc-794	113	16	the	the	DET
ijtc-794	113	17	required	require	VERB
ijtc-794	113	18	ranges	range	NOUN
ijtc-794	113	19	of	of	ADP
ijtc-794	113	20	+0.9	+0.9	NOUN
ijtc-794	113	21	or	or	CCONJ
ijtc-794	113	22	-0.9	-0.9	NOUN
ijtc-794	113	23	.	.	PUNCT
ijtc-794	114	1	conclusion	conclusion	NOUN
ijtc-794	114	2	was	be	AUX
ijtc-794	114	3	reached	reach	VERB
ijtc-794	114	4	that	that	SCONJ
ijtc-794	114	5	there	there	PRON
ijtc-794	114	6	was	be	VERB
ijtc-794	114	7	a	a	DET
ijtc-794	114	8	lack	lack	NOUN
ijtc-794	114	9	of	of	ADP
ijtc-794	114	10	multicollinearity	multicollinearity	NOUN
ijtc-794	114	11	among	among	ADP
ijtc-794	114	12	the	the	DET
ijtc-794	114	13	variables	variable	NOUN
ijtc-794	114	14	included	include	VERB
ijtc-794	114	15	in	in	ADP
ijtc-794	114	16	the	the	DET
ijtc-794	114	17	multiple	multiple	ADJ
ijtc-794	114	18	regression	regression	NOUN
ijtc-794	114	19	model	model	NOUN
ijtc-794	114	20	used	use	VERB
ijtc-794	114	21	for	for	ADP
ijtc-794	114	22	this	this	DET
ijtc-794	114	23	study	study	NOUN
ijtc-794	114	24	.	.	PUNCT
ijtc-794	115	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-794	115	2	an	an	DET
ijtc-794	115	3	empirical	empirical	ADJ
ijtc-794	115	4	study	study	NOUN
ijtc-794	115	5	of	of	ADP
ijtc-794	115	6	the	the	DET
ijtc-794	115	7	effect	effect	NOUN
ijtc-794	115	8	of	of	ADP
ijtc-794	115	9	managerial	managerial	ADJ
ijtc-794	115	10	competence	competence	NOUN
ijtc-794	115	11	on	on	ADP
ijtc-794	115	12	firm	firm	ADJ
ijtc-794	115	13	profitability	profitability	NOUN
ijtc-794	115	14	mwenda	mwenda	ADV
ijtc-794	115	15	,	,	PUNCT
ijtc-794	115	16	ngollo	ngollo	NOUN
ijtc-794	115	17	,	,	PUNCT
ijtc-794	115	18	and	and	CCONJ
ijtc-794	115	19	mwasota	mwasota	ADJ
ijtc-794	115	20	497	497	NUM
ijtc-794	115	21	|	|	NOUN
ijtc-794	115	22	ilomata	ilomata	PROPN
ijtc-794	115	23	international	international	ADJ
ijtc-794	115	24	journal	journal	NOUN
ijtc-794	115	25	of	of	ADP
ijtc-794	115	26	tax	tax	PROPN
ijtc-794	115	27	&	&	CCONJ
ijtc-794	115	28	accounting	account	VERB
ijtc-794	115	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	115	30	table	table	NOUN
ijtc-794	115	31	2	2	NUM
ijtc-794	115	32	:	:	PUNCT
ijtc-794	115	33	pair	pair	NOUN
ijtc-794	115	34	-	-	PUNCT
ijtc-794	115	35	wise	wise	ADJ
ijtc-794	115	36	correlation	correlation	NOUN
ijtc-794	115	37	matrix	matrix	NOUN
ijtc-794	115	38	of	of	ADP
ijtc-794	115	39	the	the	DET
ijtc-794	115	40	explanatory	explanatory	ADJ
ijtc-794	115	41	variables	variable	NOUN
ijtc-794	115	42	roa	roa	PROPN
ijtc-794	115	43	levera	levera	PROPN
ijtc-794	115	44	ge	ge	PROPN
ijtc-794	115	45	sales	sales	PROPN
ijtc-794	115	46	growth	growth	PROPN
ijtc-794	115	47	divid	divid	PROPN
ijtc-794	115	48	end	end	VERB
ijtc-794	115	49	payout	payout	NOUN
ijtc-794	115	50	manageri	manageri	PROPN
ijtc-794	115	51	al	al	PROPN
ijtc-794	115	52	competen	competen	PROPN
ijtc-794	115	53	ce	ce	PROPN
ijtc-794	115	54	firm	firm	ADJ
ijtc-794	115	55	size	size	NOUN
ijtc-794	115	56	firm	firm	NOUN
ijtc-794	115	57	age	age	NOUN
ijtc-794	115	58	roa	roa	PROPN
ijtc-794	115	59	1	1	NUM
ijtc-794	115	60	leverage	leverage	NOUN
ijtc-794	115	61	0.2955	0.2955	NUM
ijtc-794	115	62	1	1	NUM
ijtc-794	115	63	sales	sale	NOUN
ijtc-794	115	64	growth	growth	NOUN
ijtc-794	115	65	0.0094	0.0094	NUM
ijtc-794	115	66	-0.0539	-0.0539	NOUN
ijtc-794	115	67	1	1	NUM
ijtc-794	115	68	dividend	dividend	NOUN
ijtc-794	115	69	payout	payout	NOUN
ijtc-794	115	70	0.5451	0.5451	NUM
ijtc-794	115	71	-0.0627	-0.0627	NOUN
ijtc-794	115	72	-0.2134	-0.2134	PUNCT
ijtc-794	116	1	1	1	NUM
ijtc-794	116	2	managerial	managerial	ADJ
ijtc-794	116	3	competence	competence	NOUN
ijtc-794	116	4	0.4824	0.4824	NUM
ijtc-794	116	5	-0.5563	-0.5563	NOUN
ijtc-794	116	6	-0.0348	-0.0348	NOUN
ijtc-794	117	1	0.4178	0.4178	NUM
ijtc-794	117	2	1	1	NUM
ijtc-794	117	3	firm	firm	ADJ
ijtc-794	117	4	size	size	NOUN
ijtc-794	117	5	0.4286	0.4286	NUM
ijtc-794	117	6	-0.4198	-0.4198	NOUN
ijtc-794	117	7	0.0543	0.0543	NUM
ijtc-794	117	8	0.1764	0.1764	NUM
ijtc-794	117	9	0.7736	0.7736	NUM
ijtc-794	117	10	1	1	NUM
ijtc-794	117	11	firm	firm	ADJ
ijtc-794	117	12	age	age	NOUN
ijtc-794	117	13	0.4671	0.4671	NUM
ijtc-794	117	14	-0.4073	-0.4073	NOUN
ijtc-794	117	15	-0.0624	-0.0624	VERB
ijtc-794	117	16	0.1208	0.1208	NUM
ijtc-794	117	17	0.1841	0.1841	NUM
ijtc-794	117	18	-0.0413	-0.0413	NOUN
ijtc-794	117	19	1	1	NUM
ijtc-794	117	20	furthermore	furthermore	ADV
ijtc-794	117	21	,	,	PUNCT
ijtc-794	117	22	variance	variance	NOUN
ijtc-794	117	23	inflation	inflation	NOUN
ijtc-794	117	24	factors	factor	NOUN
ijtc-794	117	25	(	(	PUNCT
ijtc-794	117	26	vifs	vifs	PROPN
ijtc-794	117	27	)	)	PUNCT
ijtc-794	117	28	were	be	AUX
ijtc-794	117	29	used	use	VERB
ijtc-794	117	30	to	to	PART
ijtc-794	117	31	assess	assess	VERB
ijtc-794	117	32	multicollinearity	multicollinearity	NOUN
ijtc-794	117	33	.	.	PUNCT
ijtc-794	118	1	that	that	PRON
ijtc-794	118	2	claims	claim	VERB
ijtc-794	118	3	independent	independent	ADJ
ijtc-794	118	4	variables	variable	NOUN
ijtc-794	118	5	have	have	VERB
ijtc-794	118	6	multicollinearity	multicollinearity	NOUN
ijtc-794	118	7	if	if	SCONJ
ijtc-794	118	8	the	the	DET
ijtc-794	118	9	inverse	inverse	NOUN
ijtc-794	118	10	of	of	ADP
ijtc-794	118	11	the	the	DET
ijtc-794	118	12	vif	vif	NOUN
ijtc-794	118	13	value	value	NOUN
ijtc-794	118	14	is	be	AUX
ijtc-794	118	15	less	less	ADJ
ijtc-794	118	16	than	than	ADP
ijtc-794	118	17	0.1	0.1	NUM
ijtc-794	118	18	or	or	CCONJ
ijtc-794	118	19	if	if	SCONJ
ijtc-794	118	20	the	the	DET
ijtc-794	118	21	vif	vif	NOUN
ijtc-794	118	22	is	be	AUX
ijtc-794	118	23	more	more	ADJ
ijtc-794	118	24	than	than	ADP
ijtc-794	118	25	10	10	NUM
ijtc-794	118	26	.	.	PUNCT
ijtc-794	118	27	table	table	NOUN
ijtc-794	118	28	3	3	NUM
ijtc-794	118	29	:	:	PUNCT
ijtc-794	118	30	variance	variance	NOUN
ijtc-794	118	31	inflation	inflation	NOUN
ijtc-794	118	32	factor	factor	NOUN
ijtc-794	118	33	(	(	PUNCT
ijtc-794	118	34	vif	vif	PROPN
ijtc-794	118	35	)	)	PUNCT
ijtc-794	118	36	for	for	ADP
ijtc-794	118	37	multicollinearity	multicollinearity	NOUN
ijtc-794	118	38	test	test	NOUN
ijtc-794	118	39	table	table	NOUN
ijtc-794	118	40	3	3	NUM
ijtc-794	118	41	shows	show	VERB
ijtc-794	118	42	that	that	SCONJ
ijtc-794	118	43	none	none	NOUN
ijtc-794	118	44	of	of	ADP
ijtc-794	118	45	the	the	DET
ijtc-794	118	46	variables	variable	NOUN
ijtc-794	118	47	confers	confer	NOUN
ijtc-794	118	48	to	to	ADP
ijtc-794	118	49	multicollinearity	multicollinearity	NOUN
ijtc-794	118	50	since	since	SCONJ
ijtc-794	118	51	the	the	DET
ijtc-794	118	52	inverse	inverse	NOUN
ijtc-794	118	53	values	value	NOUN
ijtc-794	118	54	of	of	ADP
ijtc-794	118	55	the	the	DET
ijtc-794	118	56	vif	vif	NOUN
ijtc-794	118	57	are	be	AUX
ijtc-794	118	58	more	more	ADJ
ijtc-794	118	59	than	than	ADP
ijtc-794	118	60	0.1	0.1	NUM
ijtc-794	118	61	.	.	PUNCT
ijtc-794	119	1	heteroskedasticity	heteroskedasticity	NOUN
ijtc-794	119	2	test	test	NOUN
ijtc-794	119	3	in	in	ADP
ijtc-794	119	4	this	this	DET
ijtc-794	119	5	study	study	NOUN
ijtc-794	119	6	,	,	PUNCT
ijtc-794	119	7	the	the	DET
ijtc-794	119	8	researchers	researcher	NOUN
ijtc-794	119	9	employed	employ	VERB
ijtc-794	119	10	the	the	DET
ijtc-794	119	11	breusch	breusch	ADV
ijtc-794	119	12	-	-	PUNCT
ijtc-794	119	13	pagan	pagan	VERB
ijtc-794	119	14	/	/	SYM
ijtc-794	119	15	cook	cook	NOUN
ijtc-794	119	16	-	-	PUNCT
ijtc-794	119	17	weisberg	weisberg	PROPN
ijtc-794	119	18	test	test	NOUN
ijtc-794	119	19	to	to	PART
ijtc-794	119	20	assess	assess	VERB
ijtc-794	119	21	heteroskedasticity	heteroskedasticity	NOUN
ijtc-794	119	22	in	in	ADP
ijtc-794	119	23	panel	panel	NOUN
ijtc-794	119	24	data	datum	NOUN
ijtc-794	119	25	,	,	PUNCT
ijtc-794	119	26	as	as	SCONJ
ijtc-794	119	27	illustrated	illustrate	VERB
ijtc-794	119	28	in	in	ADP
ijtc-794	119	29	table	table	NOUN
ijtc-794	119	30	4	4	NUM
ijtc-794	119	31	.	.	PUNCT
ijtc-794	120	1	the	the	DET
ijtc-794	120	2	null	null	ADJ
ijtc-794	120	3	hypothesis	hypothesis	NOUN
ijtc-794	120	4	for	for	ADP
ijtc-794	120	5	this	this	DET
ijtc-794	120	6	test	test	NOUN
ijtc-794	120	7	indicates	indicate	VERB
ijtc-794	120	8	that	that	SCONJ
ijtc-794	120	9	the	the	DET
ijtc-794	120	10	error	error	NOUN
ijtc-794	120	11	variance	variance	NOUN
ijtc-794	120	12	remains	remain	VERB
ijtc-794	120	13	constant	constant	ADJ
ijtc-794	120	14	(	(	PUNCT
ijtc-794	120	15	homoskedastic	homoskedastic	ADJ
ijtc-794	120	16	)	)	PUNCT
ijtc-794	120	17	.	.	PUNCT
ijtc-794	121	1	𝐻𝑜	𝐻𝑜	NOUN
ijtc-794	121	2	:	:	PUNCT
ijtc-794	121	3	constant	constant	ADJ
ijtc-794	121	4	variance	variance	NOUN
ijtc-794	121	5	table	table	NOUN
ijtc-794	121	6	4	4	NUM
ijtc-794	121	7	:	:	PUNCT
ijtc-794	121	8	breusch	breusch	PROPN
ijtc-794	121	9	-	-	PUNCT
ijtc-794	121	10	pagan	pagan	ADJ
ijtc-794	121	11	/	/	SYM
ijtc-794	121	12	cook	cook	PROPN
ijtc-794	121	13	-	-	PUNCT
ijtc-794	121	14	weisberg	weisberg	PROPN
ijtc-794	121	15	test	test	NOUN
ijtc-794	121	16	for	for	ADP
ijtc-794	121	17	heteroskedasticity	heteroskedasticity	NOUN
ijtc-794	121	18	return	return	NOUN
ijtc-794	121	19	on	on	ADP
ijtc-794	121	20	assets	asset	NOUN
ijtc-794	121	21	(	(	PUNCT
ijtc-794	121	22	roa	roa	NOUN
ijtc-794	121	23	)	)	PUNCT
ijtc-794	121	24	chi2(1	chi2(1	NOUN
ijtc-794	121	25	)	)	PUNCT
ijtc-794	121	26	6.31	6.31	NUM
ijtc-794	121	27	prob	prob	NOUN
ijtc-794	121	28	>	>	X
ijtc-794	121	29	chi2	chi2	PROPN
ijtc-794	121	30	0.6542	0.6542	NUM
ijtc-794	121	31	for	for	ADP
ijtc-794	121	32	the	the	DET
ijtc-794	121	33	roa	roa	PROPN
ijtc-794	121	34	model	model	NOUN
ijtc-794	121	35	,	,	PUNCT
ijtc-794	121	36	the	the	DET
ijtc-794	121	37	breusch	breusch	ADJ
ijtc-794	121	38	-	-	PUNCT
ijtc-794	121	39	pagan	pagan	ADJ
ijtc-794	121	40	test	test	NOUN
ijtc-794	121	41	yielded	yield	VERB
ijtc-794	121	42	a	a	DET
ijtc-794	121	43	p	p	NOUN
ijtc-794	121	44	-	-	PUNCT
ijtc-794	121	45	value	value	NOUN
ijtc-794	121	46	of	of	ADP
ijtc-794	121	47	0.6542	0.6542	NUM
ijtc-794	121	48	and	and	CCONJ
ijtc-794	121	49	a	a	DET
ijtc-794	121	50	chi	chi	ADJ
ijtc-794	121	51	-	-	PUNCT
ijtc-794	121	52	square	square	ADJ
ijtc-794	121	53	value	value	NOUN
ijtc-794	121	54	of	of	ADP
ijtc-794	121	55	6.31	6.31	NUM
ijtc-794	121	56	.	.	PUNCT
ijtc-794	122	1	at	at	ADP
ijtc-794	122	2	a	a	DET
ijtc-794	122	3	5	5	NUM
ijtc-794	122	4	%	%	NOUN
ijtc-794	122	5	level	level	NOUN
ijtc-794	122	6	,	,	PUNCT
ijtc-794	122	7	the	the	DET
ijtc-794	122	8	chi	chi	ADJ
ijtc-794	122	9	-	-	PUNCT
ijtc-794	122	10	square	square	ADJ
ijtc-794	122	11	probability	probability	NOUN
ijtc-794	122	12	was	be	AUX
ijtc-794	122	13	statistically	statistically	ADV
ijtc-794	122	14	significant	significant	ADJ
ijtc-794	122	15	.	.	PUNCT
ijtc-794	123	1	since	since	SCONJ
ijtc-794	123	2	there	there	PRON
ijtc-794	123	3	was	be	VERB
ijtc-794	123	4	no	no	DET
ijtc-794	123	5	evidence	evidence	NOUN
ijtc-794	123	6	of	of	ADP
ijtc-794	123	7	heteroskedasticity	heteroskedasticity	NOUN
ijtc-794	123	8	in	in	ADP
ijtc-794	123	9	the	the	DET
ijtc-794	123	10	study	study	NOUN
ijtc-794	123	11	's	's	PART
ijtc-794	123	12	data	datum	NOUN
ijtc-794	123	13	,	,	PUNCT
ijtc-794	123	14	the	the	DET
ijtc-794	123	15	null	null	ADJ
ijtc-794	123	16	hypothesis	hypothesis	NOUN
ijtc-794	123	17	(	(	PUNCT
ijtc-794	123	18	h0	h0	NOUN
ijtc-794	123	19	)	)	PUNCT
ijtc-794	123	20	of	of	ADP
ijtc-794	123	21	constant	constant	ADJ
ijtc-794	123	22	variance	variance	NOUN
ijtc-794	123	23	was	be	AUX
ijtc-794	123	24	not	not	PART
ijtc-794	123	25	rejected	reject	VERB
ijtc-794	123	26	(	(	PUNCT
ijtc-794	123	27	p	p	NOUN
ijtc-794	123	28	-	-	PUNCT
ijtc-794	123	29	value	value	NOUN
ijtc-794	123	30	0.05	0.05	NUM
ijtc-794	123	31	)	)	PUNCT
ijtc-794	123	32	.	.	PUNCT
ijtc-794	124	1	variables	variable	NOUN
ijtc-794	124	2	management	management	NOUN
ijtc-794	124	3	competence	competence	NOUN
ijtc-794	124	4	firm	firm	NOUN
ijtc-794	124	5	size	size	NOUN
ijtc-794	124	6	firm	firm	NOUN
ijtc-794	124	7	age	age	NOUN
ijtc-794	124	8	leverage	leverage	NOUN
ijtc-794	124	9	dividend	dividend	NOUN
ijtc-794	124	10	payout	payout	NOUN
ijtc-794	124	11	sales	sale	NOUN
ijtc-794	124	12	growth	growth	NOUN
ijtc-794	124	13	vif	vif	X
ijtc-794	124	14	3.41	3.41	NUM
ijtc-794	124	15	3.52	3.52	NUM
ijtc-794	124	16	1.53	1.53	NUM
ijtc-794	124	17	1.70	1.70	NUM
ijtc-794	124	18	1.36	1.36	NUM
ijtc-794	124	19	1.05	1.05	NUM
ijtc-794	124	20	1	1	NUM
ijtc-794	124	21	/	/	SYM
ijtc-794	124	22	vif	vif	NOUN
ijtc-794	124	23	0.2632	0.2632	NUM
ijtc-794	124	24	0.2721	0.2721	NUM
ijtc-794	124	25	0.5024	0.5024	NUM
ijtc-794	124	26	0.5174	0.5174	NUM
ijtc-794	124	27	0.6151	0.6151	NUM
ijtc-794	124	28	0.8204	0.8204	NUM
ijtc-794	124	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-794	124	30	an	an	DET
ijtc-794	124	31	empirical	empirical	ADJ
ijtc-794	124	32	study	study	NOUN
ijtc-794	124	33	of	of	ADP
ijtc-794	124	34	the	the	DET
ijtc-794	124	35	effect	effect	NOUN
ijtc-794	124	36	of	of	ADP
ijtc-794	124	37	managerial	managerial	ADJ
ijtc-794	124	38	competence	competence	NOUN
ijtc-794	124	39	on	on	ADP
ijtc-794	124	40	firm	firm	ADJ
ijtc-794	124	41	profitability	profitability	NOUN
ijtc-794	124	42	mwenda	mwenda	ADV
ijtc-794	124	43	,	,	PUNCT
ijtc-794	124	44	ngollo	ngollo	NOUN
ijtc-794	124	45	,	,	PUNCT
ijtc-794	124	46	and	and	CCONJ
ijtc-794	124	47	mwasota	mwasota	ADJ
ijtc-794	124	48	498	498	NUM
ijtc-794	124	49	|	|	ADV
ijtc-794	124	50	ilomata	ilomata	VERB
ijtc-794	124	51	international	international	ADJ
ijtc-794	124	52	journal	journal	NOUN
ijtc-794	124	53	of	of	ADP
ijtc-794	124	54	tax	tax	PROPN
ijtc-794	124	55	&	&	CCONJ
ijtc-794	124	56	accounting	accounting	PROPN
ijtc-794	124	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-794	124	58	auto	auto	NOUN
ijtc-794	124	59	-	-	PUNCT
ijtc-794	124	60	correlation	correlation	NOUN
ijtc-794	124	61	test	test	NOUN
ijtc-794	124	62	the	the	DET
ijtc-794	124	63	wooldridge	wooldridge	PROPN
ijtc-794	124	64	test	test	PROPN
ijtc-794	124	65	was	be	AUX
ijtc-794	124	66	used	use	VERB
ijtc-794	124	67	in	in	ADP
ijtc-794	124	68	this	this	DET
ijtc-794	124	69	work	work	NOUN
ijtc-794	124	70	to	to	PART
ijtc-794	124	71	assess	assess	VERB
ijtc-794	124	72	auto	auto	NOUN
ijtc-794	124	73	-	-	PUNCT
ijtc-794	124	74	correlation	correlation	NOUN
ijtc-794	124	75	,	,	PUNCT
ijtc-794	124	76	as	as	SCONJ
ijtc-794	124	77	shown	show	VERB
ijtc-794	124	78	in	in	ADP
ijtc-794	124	79	table	table	NOUN
ijtc-794	124	80	5	5	NUM
ijtc-794	124	81	.	.	PUNCT
ijtc-794	125	1	the	the	DET
ijtc-794	125	2	results	result	NOUN
ijtc-794	125	3	showed	show	VERB
ijtc-794	125	4	that	that	SCONJ
ijtc-794	125	5	roa	roa	PROPN
ijtc-794	125	6	had	have	VERB
ijtc-794	125	7	a	a	DET
ijtc-794	125	8	p	p	NOUN
ijtc-794	125	9	-	-	PUNCT
ijtc-794	125	10	value	value	NOUN
ijtc-794	125	11	of	of	ADP
ijtc-794	125	12	0.2421	0.2421	NUM
ijtc-794	125	13	and	and	CCONJ
ijtc-794	125	14	an	an	DET
ijtc-794	125	15	associated	associated	ADJ
ijtc-794	125	16	f	f	ADJ
ijtc-794	125	17	-	-	PUNCT
ijtc-794	125	18	statistic	statistic	ADJ
ijtc-794	125	19	value	value	NOUN
ijtc-794	125	20	of	of	ADP
ijtc-794	125	21	1.213	1.213	NUM
ijtc-794	125	22	.	.	PUNCT
ijtc-794	126	1	this	this	DET
ijtc-794	126	2	test	test	NOUN
ijtc-794	126	3	's	's	PART
ijtc-794	126	4	null	null	ADJ
ijtc-794	126	5	hypothesis	hypothesis	NOUN
ijtc-794	126	6	assumed	assume	VERB
ijtc-794	126	7	that	that	SCONJ
ijtc-794	126	8	the	the	DET
ijtc-794	126	9	data	datum	NOUN
ijtc-794	126	10	lacked	lack	VERB
ijtc-794	126	11	first	first	ADJ
ijtc-794	126	12	-	-	PUNCT
ijtc-794	126	13	order	order	NOUN
ijtc-794	126	14	auto	auto	NOUN
ijtc-794	126	15	-	-	PUNCT
ijtc-794	126	16	correlation	correlation	NOUN
ijtc-794	126	17	.	.	PUNCT
ijtc-794	127	1	𝐻𝑜	𝐻𝑜	NOUN
ijtc-794	127	2	:	:	PUNCT
ijtc-794	127	3	no	no	DET
ijtc-794	127	4	first	first	ADJ
ijtc-794	127	5	-	-	PUNCT
ijtc-794	127	6	order	order	NOUN
ijtc-794	127	7	auto	auto	NOUN
ijtc-794	127	8	-	-	PUNCT
ijtc-794	127	9	correlation	correlation	NOUN
ijtc-794	127	10	table5	table5	PROPN
ijtc-794	127	11	:	:	PUNCT
ijtc-794	127	12	wooldridge	wooldridge	PROPN
ijtc-794	127	13	test	test	PROPN
ijtc-794	127	14	for	for	ADP
ijtc-794	127	15	auto	auto	NOUN
ijtc-794	127	16	-	-	PUNCT
ijtc-794	127	17	correlation	correlation	NOUN
ijtc-794	127	18	in	in	ADP
ijtc-794	127	19	panel	panel	NOUN
ijtc-794	127	20	data	datum	NOUN
ijtc-794	127	21	return	return	VERB
ijtc-794	127	22	on	on	ADP
ijtc-794	127	23	assets	asset	NOUN
ijtc-794	127	24	(	(	PUNCT
ijtc-794	127	25	roa	roa	NOUN
ijtc-794	127	26	)	)	PUNCT
ijtc-794	127	27	f(1,18	f(1,18	PROPN
ijtc-794	127	28	)	)	PUNCT
ijtc-794	127	29	1.213	1.213	NUM
ijtc-794	127	30	prob	prob	NOUN
ijtc-794	127	31	>	>	X
ijtc-794	127	32	f	f	PROPN
ijtc-794	127	33	0.2421	0.2421	NUM
ijtc-794	127	34	the	the	DET
ijtc-794	127	35	p	p	NOUN
ijtc-794	127	36	-	-	PUNCT
ijtc-794	127	37	value	value	NOUN
ijtc-794	127	38	for	for	ADP
ijtc-794	127	39	the	the	DET
ijtc-794	127	40	roa	roa	NOUN
ijtc-794	127	41	results	result	NOUN
ijtc-794	127	42	was	be	AUX
ijtc-794	127	43	0.2421	0.2421	NUM
ijtc-794	127	44	,	,	PUNCT
ijtc-794	127	45	higher	high	ADJ
ijtc-794	127	46	than	than	ADP
ijtc-794	127	47	the	the	DET
ijtc-794	127	48	chosen	choose	VERB
ijtc-794	127	49	alpha	alpha	NOUN
ijtc-794	127	50	threshold	threshold	NOUN
ijtc-794	127	51	of	of	ADP
ijtc-794	127	52	0.05	0.05	NUM
ijtc-794	127	53	(	(	PUNCT
ijtc-794	127	54	pvalue	pvalue	NOUN
ijtc-794	127	55	0.05	0.05	NUM
ijtc-794	127	56	)	)	PUNCT
ijtc-794	127	57	.	.	PUNCT
ijtc-794	128	1	as	as	ADP
ijtc-794	128	2	a	a	DET
ijtc-794	128	3	result	result	NOUN
ijtc-794	128	4	,	,	PUNCT
ijtc-794	128	5	the	the	DET
ijtc-794	128	6	null	null	ADJ
ijtc-794	128	7	hypothesis	hypothesis	NOUN
ijtc-794	128	8	that	that	SCONJ
ijtc-794	128	9	there	there	PRON
ijtc-794	128	10	was	be	VERB
ijtc-794	128	11	no	no	DET
ijtc-794	128	12	serial	serial	ADJ
ijtc-794	128	13	correlation	correlation	NOUN
ijtc-794	128	14	rejected	reject	VERB
ijtc-794	128	15	,	,	PUNCT
ijtc-794	128	16	indicating	indicate	VERB
ijtc-794	128	17	that	that	SCONJ
ijtc-794	128	18	all	all	DET
ijtc-794	128	19	relevant	relevant	ADJ
ijtc-794	128	20	variables	variable	NOUN
ijtc-794	128	21	had	have	AUX
ijtc-794	128	22	been	be	AUX
ijtc-794	128	23	taken	take	VERB
ijtc-794	128	24	into	into	ADP
ijtc-794	128	25	account	account	NOUN
ijtc-794	128	26	for	for	ADP
ijtc-794	128	27	the	the	DET
ijtc-794	128	28	study	study	NOUN
ijtc-794	128	29	and	and	CCONJ
ijtc-794	128	30	that	that	SCONJ
ijtc-794	128	31	the	the	DET
ijtc-794	128	32	model	model	NOUN
ijtc-794	128	33	had	have	VERB
ijtc-794	128	34	the	the	DET
ijtc-794	128	35	proper	proper	ADJ
ijtc-794	128	36	functional	functional	ADJ
ijtc-794	128	37	form	form	NOUN
ijtc-794	128	38	.	.	PUNCT
ijtc-794	129	1	hausman	hausman	PROPN
ijtc-794	129	2	test	test	NOUN
ijtc-794	129	3	to	to	PART
ijtc-794	129	4	decide	decide	VERB
ijtc-794	129	5	whether	whether	SCONJ
ijtc-794	129	6	to	to	PART
ijtc-794	129	7	utilize	utilize	VERB
ijtc-794	129	8	the	the	DET
ijtc-794	129	9	fixed	fixed	ADJ
ijtc-794	129	10	effect	effect	NOUN
ijtc-794	129	11	(	(	PUNCT
ijtc-794	129	12	fe	fe	NOUN
ijtc-794	129	13	)	)	PUNCT
ijtc-794	129	14	or	or	CCONJ
ijtc-794	129	15	random	random	ADJ
ijtc-794	129	16	effect	effect	NOUN
ijtc-794	129	17	(	(	PUNCT
ijtc-794	129	18	re	re	NOUN
ijtc-794	129	19	)	)	PUNCT
ijtc-794	129	20	model	model	NOUN
ijtc-794	129	21	,	,	PUNCT
ijtc-794	129	22	the	the	DET
ijtc-794	129	23	hausman	hausman	PROPN
ijtc-794	129	24	specification	specification	NOUN
ijtc-794	129	25	test	test	NOUN
ijtc-794	129	26	was	be	AUX
ijtc-794	129	27	used	use	VERB
ijtc-794	129	28	.	.	PUNCT
ijtc-794	130	1	the	the	DET
ijtc-794	130	2	fe	fe	PROPN
ijtc-794	130	3	model	model	NOUN
ijtc-794	130	4	implies	imply	VERB
ijtc-794	130	5	that	that	SCONJ
ijtc-794	130	6	these	these	DET
ijtc-794	130	7	mean	mean	ADJ
ijtc-794	130	8	scores	score	NOUN
ijtc-794	130	9	are	be	AUX
ijtc-794	130	10	fixed	fix	VERB
ijtc-794	130	11	,	,	PUNCT
ijtc-794	130	12	whereas	whereas	SCONJ
ijtc-794	130	13	the	the	DET
ijtc-794	130	14	re	re	PROPN
ijtc-794	130	15	model	model	PROPN
ijtc-794	130	16	assumes	assume	VERB
ijtc-794	130	17	that	that	SCONJ
ijtc-794	130	18	the	the	DET
ijtc-794	130	19	group	group	NOUN
ijtc-794	130	20	's	's	PART
ijtc-794	130	21	mean	mean	ADJ
ijtc-794	130	22	scores	score	NOUN
ijtc-794	130	23	are	be	AUX
ijtc-794	130	24	picked	pick	VERB
ijtc-794	130	25	at	at	ADP
ijtc-794	130	26	random	random	ADJ
ijtc-794	130	27	from	from	ADP
ijtc-794	130	28	the	the	DET
ijtc-794	130	29	population	population	NOUN
ijtc-794	130	30	.	.	PUNCT
ijtc-794	131	1	according	accord	VERB
ijtc-794	131	2	to	to	ADP
ijtc-794	131	3	the	the	DET
ijtc-794	131	4	hausman	hausman	PROPN
ijtc-794	131	5	null	null	ADJ
ijtc-794	131	6	hypothesis	hypothesis	NOUN
ijtc-794	131	7	there	there	PRON
ijtc-794	131	8	is	be	VERB
ijtc-794	131	9	no	no	DET
ijtc-794	131	10	systematic	systematic	ADJ
ijtc-794	131	11	difference	difference	NOUN
ijtc-794	131	12	between	between	ADP
ijtc-794	131	13	the	the	DET
ijtc-794	131	14	coefficients	coefficient	NOUN
ijtc-794	131	15	.	.	PUNCT
ijtc-794	132	1	the	the	DET
ijtc-794	132	2	alternative	alternative	ADJ
ijtc-794	132	3	hypothesis	hypothesis	NOUN
ijtc-794	132	4	(	(	PUNCT
ijtc-794	132	5	fixed	fix	VERB
ijtc-794	132	6	effects	effect	NOUN
ijtc-794	132	7	would	would	AUX
ijtc-794	132	8	be	be	AUX
ijtc-794	132	9	consistent	consistent	ADJ
ijtc-794	132	10	and	and	CCONJ
ijtc-794	132	11	efficient	efficient	ADJ
ijtc-794	132	12	)	)	PUNCT
ijtc-794	132	13	was	be	AUX
ijtc-794	132	14	accepted	accept	VERB
ijtc-794	132	15	in	in	ADP
ijtc-794	132	16	the	the	DET
ijtc-794	132	17	case	case	NOUN
ijtc-794	132	18	of	of	ADP
ijtc-794	132	19	the	the	DET
ijtc-794	132	20	roa	roa	PROPN
ijtc-794	132	21	model	model	NOUN
ijtc-794	132	22	test	test	NOUN
ijtc-794	132	23	because	because	SCONJ
ijtc-794	132	24	the	the	DET
ijtc-794	132	25	reported	report	VERB
ijtc-794	132	26	p	p	NOUN
ijtc-794	132	27	-	-	PUNCT
ijtc-794	132	28	value	value	NOUN
ijtc-794	132	29	of	of	ADP
ijtc-794	132	30	0.0124	0.0124	NUM
ijtc-794	132	31	was	be	AUX
ijtc-794	132	32	lower	low	ADJ
ijtc-794	132	33	than	than	ADP
ijtc-794	132	34	the	the	DET
ijtc-794	132	35	chosen	choose	VERB
ijtc-794	132	36	alpha	alpha	NOUN
ijtc-794	132	37	level	level	NOUN
ijtc-794	132	38	of	of	ADP
ijtc-794	132	39	0.05	0.05	NUM
ijtc-794	132	40	(	(	PUNCT
ijtc-794	132	41	table	table	NOUN
ijtc-794	132	42	6	6	NUM
ijtc-794	132	43	)	)	PUNCT
ijtc-794	132	44	.	.	PUNCT
ijtc-794	133	1	this	this	PRON
ijtc-794	133	2	resulted	result	VERB
ijtc-794	133	3	in	in	ADP
ijtc-794	133	4	the	the	DET
ijtc-794	133	5	rejection	rejection	NOUN
ijtc-794	133	6	of	of	ADP
ijtc-794	133	7	the	the	DET
ijtc-794	133	8	null	null	ADJ
ijtc-794	133	9	hypothesis	hypothesis	NOUN
ijtc-794	133	10	(	(	PUNCT
ijtc-794	133	11	random	random	ADJ
ijtc-794	133	12	effects	effect	NOUN
ijtc-794	133	13	would	would	AUX
ijtc-794	133	14	be	be	AUX
ijtc-794	133	15	consistent	consistent	ADJ
ijtc-794	133	16	and	and	CCONJ
ijtc-794	133	17	efficient	efficient	ADJ
ijtc-794	133	18	)	)	PUNCT
ijtc-794	133	19	.	.	PUNCT
ijtc-794	134	1	𝐻𝑂	𝐻𝑂	NOUN
ijtc-794	134	2	:	:	PUNCT
ijtc-794	134	3	difference	difference	NOUN
ijtc-794	134	4	in	in	ADP
ijtc-794	134	5	coefficients	coefficient	NOUN
ijtc-794	134	6	is	be	AUX
ijtc-794	134	7	not	not	PART
ijtc-794	134	8	systematic	systematic	ADJ
ijtc-794	134	9	table	table	NOUN
ijtc-794	134	10	6	6	NUM
ijtc-794	134	11	:	:	PUNCT
ijtc-794	134	12	hausman	hausman	ADJ
ijtc-794	134	13	test	test	NOUN
ijtc-794	134	14	for	for	ADP
ijtc-794	134	15	fixed	fix	VERB
ijtc-794	134	16	effects	effect	NOUN
ijtc-794	134	17	model	model	NOUN
ijtc-794	134	18	return	return	NOUN
ijtc-794	134	19	on	on	ADP
ijtc-794	134	20	equity	equity	NOUN
ijtc-794	134	21	(	(	PUNCT
ijtc-794	134	22	roe	roe	PROPN
ijtc-794	134	23	)	)	PUNCT
ijtc-794	134	24	chi2(8	chi2(8	PROPN
ijtc-794	134	25	)	)	PUNCT
ijtc-794	134	26	13.61	13.61	NUM
ijtc-794	134	27	prob	prob	NOUN
ijtc-794	134	28	>	>	X
ijtc-794	134	29	chi2	chi2	PROPN
ijtc-794	134	30	0.0124	0.0124	NUM
ijtc-794	134	31	the	the	DET
ijtc-794	134	32	fixed	fix	VERB
ijtc-794	134	33	effect	effect	NOUN
ijtc-794	134	34	model	model	NOUN
ijtc-794	134	35	was	be	AUX
ijtc-794	134	36	deemed	deem	VERB
ijtc-794	134	37	appropriate	appropriate	ADJ
ijtc-794	134	38	in	in	ADP
ijtc-794	134	39	light	light	NOUN
ijtc-794	134	40	of	of	ADP
ijtc-794	134	41	the	the	DET
ijtc-794	134	42	results	result	NOUN
ijtc-794	134	43	of	of	ADP
ijtc-794	134	44	this	this	DET
ijtc-794	134	45	investigation	investigation	NOUN
ijtc-794	134	46	because	because	SCONJ
ijtc-794	134	47	the	the	DET
ijtc-794	134	48	prob	prob	PROPN
ijtc-794	134	49	>	>	X
ijtc-794	134	50	chi2	chi2	PROPN
ijtc-794	134	51	value	value	NOUN
ijtc-794	134	52	was	be	AUX
ijtc-794	134	53	0.0124	0.0124	NUM
ijtc-794	134	54	,	,	PUNCT
ijtc-794	134	55	which	which	PRON
ijtc-794	134	56	is	be	AUX
ijtc-794	134	57	lower	low	ADJ
ijtc-794	134	58	than	than	ADP
ijtc-794	134	59	the	the	DET
ijtc-794	134	60	0.05	0.05	NUM
ijtc-794	134	61	alpha	alpha	NOUN
ijtc-794	134	62	level	level	NOUN
ijtc-794	134	63	used	use	VERB
ijtc-794	134	64	.	.	PUNCT
ijtc-794	135	1	in	in	ADP
ijtc-794	135	2	order	order	NOUN
ijtc-794	135	3	to	to	PART
ijtc-794	135	4	analyse	analyse	VERB
ijtc-794	135	5	the	the	DET
ijtc-794	135	6	effects	effect	NOUN
ijtc-794	135	7	of	of	ADP
ijtc-794	135	8	managerial	managerial	ADJ
ijtc-794	135	9	competence	competence	NOUN
ijtc-794	135	10	on	on	ADP
ijtc-794	135	11	firm	firm	ADJ
ijtc-794	135	12	profitability	profitability	NOUN
ijtc-794	135	13	of	of	ADP
ijtc-794	135	14	listed	list	VERB
ijtc-794	135	15	enterprises	enterprise	NOUN
ijtc-794	135	16	,	,	PUNCT
ijtc-794	135	17	the	the	DET
ijtc-794	135	18	study	study	NOUN
ijtc-794	135	19	used	use	VERB
ijtc-794	135	20	the	the	DET
ijtc-794	135	21	fe	fe	PROPN
ijtc-794	135	22	model	model	NOUN
ijtc-794	135	23	as	as	ADP
ijtc-794	135	24	a	a	DET
ijtc-794	135	25	foundation	foundation	NOUN
ijtc-794	135	26	.	.	PUNCT
ijtc-794	136	1	results	result	NOUN
ijtc-794	136	2	and	and	CCONJ
ijtc-794	136	3	discussions	discussion	NOUN
ijtc-794	136	4	descriptive	descriptive	ADJ
ijtc-794	136	5	statistics	statistic	NOUN
ijtc-794	136	6	on	on	ADP
ijtc-794	136	7	managerial	managerial	ADJ
ijtc-794	136	8	competence	competence	NOUN
ijtc-794	136	9	,	,	PUNCT
ijtc-794	136	10	profitability	profitability	NOUN
ijtc-794	136	11	and	and	CCONJ
ijtc-794	136	12	control	control	NOUN
ijtc-794	136	13	variables	variable	NOUN
ijtc-794	136	14	by	by	ADP
ijtc-794	136	15	displaying	display	VERB
ijtc-794	136	16	the	the	DET
ijtc-794	136	17	descriptive	descriptive	ADJ
ijtc-794	136	18	statistics	statistic	NOUN
ijtc-794	136	19	for	for	ADP
ijtc-794	136	20	the	the	DET
ijtc-794	136	21	research	research	NOUN
ijtc-794	136	22	variables	variable	NOUN
ijtc-794	136	23	,	,	PUNCT
ijtc-794	136	24	this	this	DET
ijtc-794	136	25	part	part	NOUN
ijtc-794	136	26	provides	provide	VERB
ijtc-794	136	27	a	a	DET
ijtc-794	136	28	thorough	thorough	ADJ
ijtc-794	136	29	overview	overview	NOUN
ijtc-794	136	30	of	of	ADP
ijtc-794	136	31	the	the	DET
ijtc-794	136	32	variables	variable	NOUN
ijtc-794	136	33	and	and	CCONJ
ijtc-794	136	34	aids	aid	NOUN
ijtc-794	136	35	in	in	ADP
ijtc-794	136	36	understanding	understand	VERB
ijtc-794	136	37	their	their	PRON
ijtc-794	136	38	behaviour	behaviour	NOUN
ijtc-794	136	39	.	.	PUNCT
ijtc-794	137	1	the	the	DET
ijtc-794	137	2	mean	mean	NOUN
ijtc-794	137	3	and	and	CCONJ
ijtc-794	137	4	the	the	DET
ijtc-794	137	5	minimum	minimum	ADJ
ijtc-794	137	6	,	,	PUNCT
ijtc-794	137	7	maximum	maximum	ADJ
ijtc-794	137	8	,	,	PUNCT
ijtc-794	137	9	and	and	CCONJ
ijtc-794	137	10	standard	standard	ADJ
ijtc-794	137	11	deviations	deviation	NOUN
ijtc-794	137	12	were	be	AUX
ijtc-794	137	13	used	use	VERB
ijtc-794	137	14	as	as	ADP
ijtc-794	137	15	indices	index	NOUN
ijtc-794	137	16	of	of	ADP
ijtc-794	137	17	central	central	ADJ
ijtc-794	137	18	tendency	tendency	NOUN
ijtc-794	137	19	and	and	CCONJ
ijtc-794	137	20	dispersion	dispersion	NOUN
ijtc-794	137	21	respectively	respectively	ADV
ijtc-794	137	22	.	.	PUNCT
ijtc-794	138	1	table	table	NOUN
ijtc-794	138	2	7	7	NUM
ijtc-794	138	3	provides	provide	VERB
ijtc-794	138	4	an	an	DET
ijtc-794	138	5	overview	overview	NOUN
ijtc-794	138	6	of	of	ADP
ijtc-794	138	7	the	the	DET
ijtc-794	138	8	estimated	estimate	VERB
ijtc-794	138	9	descriptive	descriptive	ADJ
ijtc-794	138	10	statistics	statistic	NOUN
ijtc-794	138	11	.	.	PUNCT
ijtc-794	139	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-794	139	2	an	an	DET
ijtc-794	139	3	empirical	empirical	ADJ
ijtc-794	139	4	study	study	NOUN
ijtc-794	139	5	of	of	ADP
ijtc-794	139	6	the	the	DET
ijtc-794	139	7	effect	effect	NOUN
ijtc-794	139	8	of	of	ADP
ijtc-794	139	9	managerial	managerial	ADJ
ijtc-794	139	10	competence	competence	NOUN
ijtc-794	139	11	on	on	ADP
ijtc-794	139	12	firm	firm	ADJ
ijtc-794	139	13	profitability	profitability	NOUN
ijtc-794	139	14	mwenda	mwenda	ADV
ijtc-794	139	15	,	,	PUNCT
ijtc-794	139	16	ngollo	ngollo	NOUN
ijtc-794	139	17	,	,	PUNCT
ijtc-794	139	18	and	and	CCONJ
ijtc-794	139	19	mwasota	mwasota	ADJ
ijtc-794	139	20	499	499	NUM
ijtc-794	139	21	|	|	ADV
ijtc-794	139	22	ilomata	ilomata	PROPN
ijtc-794	139	23	international	international	ADJ
ijtc-794	139	24	journal	journal	NOUN
ijtc-794	139	25	of	of	ADP
ijtc-794	139	26	tax	tax	PROPN
ijtc-794	139	27	&	&	CCONJ
ijtc-794	139	28	accounting	account	VERB
ijtc-794	139	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	139	30	table	table	NOUN
ijtc-794	139	31	7	7	NUM
ijtc-794	139	32	:	:	PUNCT
ijtc-794	139	33	descriptive	descriptive	ADJ
ijtc-794	139	34	statistics	statistic	NOUN
ijtc-794	139	35	summary	summary	NOUN
ijtc-794	139	36	of	of	ADP
ijtc-794	139	37	dependent	dependent	ADJ
ijtc-794	139	38	and	and	CCONJ
ijtc-794	139	39	independent	independent	ADJ
ijtc-794	139	40	variables	variable	NOUN
ijtc-794	139	41	variable	variable	NOUN
ijtc-794	139	42	ob	ob	ADP
ijtc-794	139	43	s	s	NOUN
ijtc-794	139	44	mean	mean	ADJ
ijtc-794	139	45	std	std	PROPN
ijtc-794	139	46	.	.	PUNCT
ijtc-794	139	47	dev	dev	PROPN
ijtc-794	139	48	min	min	PROPN
ijtc-794	139	49	max	max	PROPN
ijtc-794	139	50	skewnes	skewne	VERB
ijtc-794	139	51	s	s	PART
ijtc-794	139	52	kurtosis	kurtosis	NOUN
ijtc-794	139	53	roa	roa	PROPN
ijtc-794	139	54	265	265	NUM
ijtc-794	139	55	13.1732	13.1732	NUM
ijtc-794	139	56	24.0152	24.0152	NUM
ijtc-794	140	1	-103.77	-103.77	PROPN
ijtc-794	140	2	60.15	60.15	NUM
ijtc-794	140	3	-0.3243	-0.3243	NOUN
ijtc-794	140	4	2.2325	2.2325	NUM
ijtc-794	140	5	leverage	leverage	NOUN
ijtc-794	140	6	265	265	NUM
ijtc-794	140	7	0.4723	0.4723	NUM
ijtc-794	140	8	0.5424	0.5424	NUM
ijtc-794	140	9	0.0170	0.0170	NUM
ijtc-794	140	10	3.5144	3.5144	NUM
ijtc-794	140	11	-0.5364	-0.5364	NOUN
ijtc-794	140	12	2.1510	2.1510	NUM
ijtc-794	140	13	sales	sale	NOUN
ijtc-794	140	14	growth	growth	NOUN
ijtc-794	140	15	265	265	NUM
ijtc-794	140	16	0.6343	0.6343	NUM
ijtc-794	140	17	8.6343	8.6343	NUM
ijtc-794	140	18	-0.7651	-0.7651	NOUN
ijtc-794	140	19	101.414	101.414	NUM
ijtc-794	140	20	1	1	NUM
ijtc-794	140	21	0.4273	0.4273	NUM
ijtc-794	140	22	2.2110	2.2110	NUM
ijtc-794	140	23	dividend	dividend	NOUN
ijtc-794	140	24	pay	pay	NOUN
ijtc-794	140	25	-	-	PUNCT
ijtc-794	140	26	out	out	NOUN
ijtc-794	140	27	265	265	NUM
ijtc-794	140	28	0.5422	0.5422	NUM
ijtc-794	140	29	0.4712	0.4712	NUM
ijtc-794	140	30	0	0	NUM
ijtc-794	140	31	1	1	NUM
ijtc-794	140	32	-0.3732	-0.3732	NOUN
ijtc-794	140	33	1.1342	1.1342	NUM
ijtc-794	140	34	managerial	managerial	ADJ
ijtc-794	140	35	competence	competence	NOUN
ijtc-794	140	36	265	265	NUM
ijtc-794	140	37	13.6622	13.6622	NUM
ijtc-794	140	38	4.2721	4.2721	NUM
ijtc-794	140	39	3.7423	3.7423	NUM
ijtc-794	140	40	18.8432	18.8432	NUM
ijtc-794	140	41	0.1861	0.1861	NUM
ijtc-794	140	42	2.2151	2.2151	NUM
ijtc-794	140	43	firm	firm	ADJ
ijtc-794	140	44	size	size	NOUN
ijtc-794	140	45	265	265	NUM
ijtc-794	140	46	7.5670	7.5670	NUM
ijtc-794	140	47	1.2043	1.2043	NUM
ijtc-794	140	48	3.4634	3.4634	NUM
ijtc-794	140	49	10.2455	10.2455	NUM
ijtc-794	140	50	0.2364	0.2364	NUM
ijtc-794	140	51	2.0652	2.0652	NUM
ijtc-794	140	52	firm	firm	ADJ
ijtc-794	140	53	age	age	NOUN
ijtc-794	140	54	265	265	NUM
ijtc-794	140	55	24.5541	24.5541	NUM
ijtc-794	140	56	16.1702	16.1702	NUM
ijtc-794	140	57	0	0	NUM
ijtc-794	140	58	69	69	NUM
ijtc-794	140	59	0.8836	0.8836	NUM
ijtc-794	140	60	2.0353	2.0353	NUM
ijtc-794	140	61	descriptive	descriptive	ADJ
ijtc-794	140	62	statistics	statistic	NOUN
ijtc-794	140	63	from	from	ADP
ijtc-794	140	64	table	table	NOUN
ijtc-794	140	65	7	7	NUM
ijtc-794	140	66	shed	shed	VERB
ijtc-794	140	67	light	light	NOUN
ijtc-794	140	68	on	on	ADP
ijtc-794	140	69	how	how	SCONJ
ijtc-794	140	70	the	the	DET
ijtc-794	140	71	study	study	NOUN
ijtc-794	140	72	variables	variable	VERB
ijtc-794	140	73	such	such	ADJ
ijtc-794	140	74	as	as	ADP
ijtc-794	140	75	roa	roa	NOUN
ijtc-794	140	76	,	,	PUNCT
ijtc-794	140	77	leverage	leverage	NOUN
ijtc-794	140	78	,	,	PUNCT
ijtc-794	140	79	sales	sale	NOUN
ijtc-794	140	80	growth	growth	NOUN
ijtc-794	140	81	,	,	PUNCT
ijtc-794	140	82	dividend	dividend	NOUN
ijtc-794	140	83	pay	pay	NOUN
ijtc-794	140	84	-	-	PUNCT
ijtc-794	140	85	out	out	NOUN
ijtc-794	140	86	,	,	PUNCT
ijtc-794	140	87	managerial	managerial	ADJ
ijtc-794	140	88	competence	competence	NOUN
ijtc-794	140	89	,	,	PUNCT
ijtc-794	140	90	firm	firm	ADJ
ijtc-794	140	91	size	size	NOUN
ijtc-794	140	92	,	,	PUNCT
ijtc-794	140	93	and	and	CCONJ
ijtc-794	140	94	firm	firm	ADJ
ijtc-794	140	95	age	age	NOUN
ijtc-794	140	96	behaved	behave	VERB
ijtc-794	140	97	.	.	PUNCT
ijtc-794	141	1	the	the	DET
ijtc-794	141	2	data	datum	NOUN
ijtc-794	141	3	were	be	AUX
ijtc-794	141	4	generated	generate	VERB
ijtc-794	141	5	from	from	ADP
ijtc-794	141	6	265	265	NUM
ijtc-794	141	7	observations	observation	NOUN
ijtc-794	141	8	that	that	PRON
ijtc-794	141	9	cover	cover	VERB
ijtc-794	141	10	21	21	NUM
ijtc-794	141	11	companies	company	NOUN
ijtc-794	141	12	between	between	ADP
ijtc-794	141	13	the	the	DET
ijtc-794	141	14	year	year	NOUN
ijtc-794	141	15	2006	2006	NUM
ijtc-794	141	16	and	and	CCONJ
ijtc-794	141	17	2021	2021	NUM
ijtc-794	141	18	.	.	PUNCT
ijtc-794	142	1	the	the	DET
ijtc-794	142	2	profitability	profitability	NOUN
ijtc-794	142	3	of	of	ADP
ijtc-794	142	4	various	various	ADJ
ijtc-794	142	5	businesses	business	NOUN
ijtc-794	142	6	showed	show	VERB
ijtc-794	142	7	significant	significant	ADJ
ijtc-794	142	8	variation	variation	NOUN
ijtc-794	142	9	with	with	ADP
ijtc-794	142	10	a	a	DET
ijtc-794	142	11	mean	mean	NOUN
ijtc-794	142	12	of	of	ADP
ijtc-794	142	13	13.1732	13.1732	NUM
ijtc-794	142	14	and	and	CCONJ
ijtc-794	142	15	a	a	DET
ijtc-794	142	16	standard	standard	ADJ
ijtc-794	142	17	deviation	deviation	NOUN
ijtc-794	142	18	of	of	ADP
ijtc-794	142	19	24.0152	24.0152	NUM
ijtc-794	142	20	for	for	ADP
ijtc-794	142	21	roa	roa	PROPN
ijtc-794	142	22	.	.	PUNCT
ijtc-794	143	1	the	the	DET
ijtc-794	143	2	distribution	distribution	NOUN
ijtc-794	143	3	characteristics	characteristic	NOUN
ijtc-794	143	4	of	of	ADP
ijtc-794	143	5	the	the	DET
ijtc-794	143	6	roa	roa	NOUN
ijtc-794	143	7	values	value	NOUN
ijtc-794	143	8	are	be	AUX
ijtc-794	143	9	further	far	ADV
ijtc-794	143	10	highlighted	highlight	VERB
ijtc-794	143	11	by	by	ADP
ijtc-794	143	12	the	the	DET
ijtc-794	143	13	skewness	skewness	NOUN
ijtc-794	143	14	of	of	ADP
ijtc-794	143	15	-0.3243	-0.3243	NOUN
ijtc-794	143	16	indicating	indicate	VERB
ijtc-794	143	17	that	that	SCONJ
ijtc-794	143	18	there	there	PRON
ijtc-794	143	19	is	be	VERB
ijtc-794	143	20	a	a	DET
ijtc-794	143	21	higher	high	ADJ
ijtc-794	143	22	concentration	concentration	NOUN
ijtc-794	143	23	of	of	ADP
ijtc-794	143	24	firms	firm	NOUN
ijtc-794	143	25	with	with	ADP
ijtc-794	143	26	roa	roa	PROPN
ijtc-794	143	27	values	value	NOUN
ijtc-794	143	28	below	below	ADP
ijtc-794	143	29	the	the	DET
ijtc-794	143	30	mean	mean	NOUN
ijtc-794	143	31	.	.	PUNCT
ijtc-794	144	1	since	since	SCONJ
ijtc-794	144	2	roa	roa	PROPN
ijtc-794	144	3	measures	measure	VERB
ijtc-794	144	4	efficient	efficient	ADJ
ijtc-794	144	5	utilization	utilization	NOUN
ijtc-794	144	6	of	of	ADP
ijtc-794	144	7	assets	asset	NOUN
ijtc-794	144	8	to	to	PART
ijtc-794	144	9	generate	generate	VERB
ijtc-794	144	10	profit	profit	NOUN
ijtc-794	144	11	,	,	PUNCT
ijtc-794	144	12	this	this	PRON
ijtc-794	144	13	is	be	AUX
ijtc-794	144	14	an	an	DET
ijtc-794	144	15	indication	indication	NOUN
ijtc-794	144	16	that	that	SCONJ
ijtc-794	144	17	a	a	DET
ijtc-794	144	18	large	large	ADJ
ijtc-794	144	19	proportion	proportion	NOUN
ijtc-794	144	20	of	of	ADP
ijtc-794	144	21	firms	firm	NOUN
ijtc-794	144	22	in	in	ADP
ijtc-794	144	23	dse	dse	PROPN
ijtc-794	144	24	may	may	AUX
ijtc-794	144	25	not	not	PART
ijtc-794	144	26	be	be	AUX
ijtc-794	144	27	efficient	efficient	ADJ
ijtc-794	144	28	in	in	ADP
ijtc-794	144	29	utilizing	utilize	VERB
ijtc-794	144	30	their	their	PRON
ijtc-794	144	31	assets	asset	NOUN
ijtc-794	144	32	to	to	PART
ijtc-794	144	33	generate	generate	VERB
ijtc-794	144	34	average	average	ADJ
ijtc-794	144	35	profits	profit	NOUN
ijtc-794	144	36	event	event	NOUN
ijtc-794	144	37	though	though	SCONJ
ijtc-794	144	38	the	the	DET
ijtc-794	144	39	kurtosis	kurtosis	NOUN
ijtc-794	144	40	value	value	NOUN
ijtc-794	144	41	for	for	ADP
ijtc-794	144	42	roa	roa	NOUN
ijtc-794	144	43	of	of	ADP
ijtc-794	144	44	2.2325	2.2325	NUM
ijtc-794	144	45	indicates	indicate	VERB
ijtc-794	144	46	that	that	SCONJ
ijtc-794	144	47	the	the	DET
ijtc-794	144	48	majority	majority	NOUN
ijtc-794	144	49	of	of	ADP
ijtc-794	144	50	the	the	DET
ijtc-794	144	51	firms	firm	NOUN
ijtc-794	144	52	'	'	PART
ijtc-794	144	53	profitability	profitability	NOUN
ijtc-794	144	54	is	be	AUX
ijtc-794	144	55	concentrated	concentrate	VERB
ijtc-794	144	56	not	not	PART
ijtc-794	144	57	far	far	ADV
ijtc-794	144	58	from	from	ADP
ijtc-794	144	59	the	the	DET
ijtc-794	144	60	mean	mean	ADJ
ijtc-794	144	61	value	value	NOUN
ijtc-794	144	62	.	.	PUNCT
ijtc-794	145	1	leverage	leverage	NOUN
ijtc-794	145	2	among	among	ADP
ijtc-794	145	3	listed	listed	ADJ
ijtc-794	145	4	companies	company	NOUN
ijtc-794	145	5	had	have	VERB
ijtc-794	145	6	a	a	DET
ijtc-794	145	7	mean	mean	ADJ
ijtc-794	145	8	value	value	NOUN
ijtc-794	145	9	of	of	ADP
ijtc-794	145	10	0.4723	0.4723	NUM
ijtc-794	145	11	which	which	PRON
ijtc-794	145	12	shows	show	VERB
ijtc-794	145	13	that	that	SCONJ
ijtc-794	145	14	businesses	business	NOUN
ijtc-794	145	15	finance	finance	VERB
ijtc-794	145	16	around	around	ADV
ijtc-794	145	17	47.23	47.23	NUM
ijtc-794	145	18	%	%	NOUN
ijtc-794	145	19	of	of	ADP
ijtc-794	145	20	their	their	PRON
ijtc-794	145	21	assets	asset	NOUN
ijtc-794	145	22	through	through	ADP
ijtc-794	145	23	borrowing	borrowing	NOUN
ijtc-794	145	24	(	(	PUNCT
ijtc-794	145	25	debt	debt	NOUN
ijtc-794	145	26	)	)	PUNCT
ijtc-794	145	27	with	with	ADP
ijtc-794	145	28	equity	equity	NOUN
ijtc-794	145	29	accounting	accounting	NOUN
ijtc-794	145	30	for	for	ADP
ijtc-794	145	31	the	the	DET
ijtc-794	145	32	remaining	remain	VERB
ijtc-794	145	33	52.77	52.77	NUM
ijtc-794	145	34	%	%	NOUN
ijtc-794	145	35	.	.	PUNCT
ijtc-794	146	1	the	the	DET
ijtc-794	146	2	standard	standard	ADJ
ijtc-794	146	3	deviation	deviation	NOUN
ijtc-794	146	4	of	of	ADP
ijtc-794	146	5	0.5424	0.5424	NUM
ijtc-794	146	6	indicates	indicate	VERB
ijtc-794	146	7	that	that	SCONJ
ijtc-794	146	8	there	there	PRON
ijtc-794	146	9	is	be	VERB
ijtc-794	146	10	a	a	DET
ijtc-794	146	11	wide	wide	ADJ
ijtc-794	146	12	range	range	NOUN
ijtc-794	146	13	in	in	ADP
ijtc-794	146	14	the	the	DET
ijtc-794	146	15	firms	firm	NOUN
ijtc-794	146	16	’	'	PUNCT
ijtc-794	146	17	levels	level	NOUN
ijtc-794	146	18	of	of	ADP
ijtc-794	146	19	leverage	leverage	NOUN
ijtc-794	146	20	.	.	PUNCT
ijtc-794	147	1	given	give	VERB
ijtc-794	147	2	that	that	SCONJ
ijtc-794	147	3	the	the	DET
ijtc-794	147	4	distribution	distribution	NOUN
ijtc-794	147	5	of	of	ADP
ijtc-794	147	6	leverage	leverage	NOUN
ijtc-794	147	7	values	value	NOUN
ijtc-794	147	8	is	be	AUX
ijtc-794	147	9	negatively	negatively	ADV
ijtc-794	147	10	skewed	skewed	ADJ
ijtc-794	147	11	.	.	PUNCT
ijtc-794	148	1	a	a	DET
ijtc-794	148	2	skewness	skewness	NOUN
ijtc-794	148	3	of	of	ADP
ijtc-794	148	4	0.5364	0.5364	NUM
ijtc-794	148	5	indicating	indicate	VERB
ijtc-794	148	6	a	a	DET
ijtc-794	148	7	higher	high	ADJ
ijtc-794	148	8	concentration	concentration	NOUN
ijtc-794	148	9	of	of	ADP
ijtc-794	148	10	businesses	business	NOUN
ijtc-794	148	11	with	with	ADP
ijtc-794	148	12	leverage	leverage	NOUN
ijtc-794	148	13	values	value	NOUN
ijtc-794	148	14	that	that	PRON
ijtc-794	148	15	are	be	AUX
ijtc-794	148	16	below	below	ADP
ijtc-794	148	17	the	the	DET
ijtc-794	148	18	mean	mean	NOUN
ijtc-794	148	19	indicating	indicate	VERB
ijtc-794	148	20	a	a	DET
ijtc-794	148	21	modest	modest	ADJ
ijtc-794	148	22	borrowing	borrowing	NOUN
ijtc-794	148	23	rate	rate	NOUN
ijtc-794	148	24	.	.	PUNCT
ijtc-794	149	1	this	this	PRON
ijtc-794	149	2	could	could	AUX
ijtc-794	149	3	be	be	AUX
ijtc-794	149	4	an	an	DET
ijtc-794	149	5	indication	indication	NOUN
ijtc-794	149	6	that	that	SCONJ
ijtc-794	149	7	businesses	business	NOUN
ijtc-794	149	8	have	have	AUX
ijtc-794	149	9	various	various	ADJ
ijtc-794	149	10	strategies	strategy	NOUN
ijtc-794	149	11	,	,	PUNCT
ijtc-794	149	12	risk	risk	NOUN
ijtc-794	149	13	tolerances	tolerance	NOUN
ijtc-794	149	14	,	,	PUNCT
ijtc-794	149	15	or	or	CCONJ
ijtc-794	149	16	financing	financing	NOUN
ijtc-794	149	17	availability	availability	NOUN
ijtc-794	149	18	,	,	PUNCT
ijtc-794	149	19	all	all	PRON
ijtc-794	149	20	of	of	ADP
ijtc-794	149	21	which	which	PRON
ijtc-794	149	22	could	could	AUX
ijtc-794	149	23	affect	affect	VERB
ijtc-794	149	24	their	their	PRON
ijtc-794	149	25	overall	overall	ADJ
ijtc-794	149	26	risk	risk	NOUN
ijtc-794	149	27	appetite	appetite	NOUN
ijtc-794	149	28	and	and	CCONJ
ijtc-794	149	29	the	the	DET
ijtc-794	149	30	desire	desire	NOUN
ijtc-794	149	31	for	for	ADP
ijtc-794	149	32	leverage	leverage	NOUN
ijtc-794	149	33	.	.	PUNCT
ijtc-794	150	1	with	with	ADP
ijtc-794	150	2	as	as	ADV
ijtc-794	150	3	low	low	ADJ
ijtc-794	150	4	as	as	ADP
ijtc-794	150	5	-0.7651	-0.7651	NOUN
ijtc-794	150	6	and	and	CCONJ
ijtc-794	150	7	a	a	DET
ijtc-794	150	8	maximum	maximum	NOUN
ijtc-794	150	9	of	of	ADP
ijtc-794	150	10	101.4141	101.4141	NUM
ijtc-794	150	11	,	,	PUNCT
ijtc-794	150	12	sales	sale	NOUN
ijtc-794	150	13	growth	growth	NOUN
ijtc-794	150	14	had	have	VERB
ijtc-794	150	15	a	a	DET
ijtc-794	150	16	mean	mean	NOUN
ijtc-794	150	17	of	of	ADP
ijtc-794	150	18	0.6343	0.6343	NUM
ijtc-794	150	19	and	and	CCONJ
ijtc-794	150	20	a	a	DET
ijtc-794	150	21	standard	standard	ADJ
ijtc-794	150	22	deviation	deviation	NOUN
ijtc-794	150	23	of	of	ADP
ijtc-794	150	24	8.6343	8.6343	NUM
ijtc-794	150	25	indicating	indicate	VERB
ijtc-794	150	26	a	a	DET
ijtc-794	150	27	considerable	considerable	ADJ
ijtc-794	150	28	dispersion	dispersion	NOUN
ijtc-794	150	29	with	with	ADP
ijtc-794	150	30	some	some	DET
ijtc-794	150	31	firms	firm	NOUN
ijtc-794	150	32	seeing	see	VERB
ijtc-794	150	33	negative	negative	ADJ
ijtc-794	150	34	growth	growth	NOUN
ijtc-794	150	35	and	and	CCONJ
ijtc-794	150	36	others	other	NOUN
ijtc-794	150	37	seeing	see	VERB
ijtc-794	150	38	astounding	astounding	ADJ
ijtc-794	150	39	increase	increase	NOUN
ijtc-794	150	40	of	of	ADP
ijtc-794	150	41	in	in	ADP
ijtc-794	150	42	sales	sale	NOUN
ijtc-794	150	43	.	.	PUNCT
ijtc-794	151	1	the	the	DET
ijtc-794	151	2	large	large	ADJ
ijtc-794	151	3	variation	variation	NOUN
ijtc-794	151	4	in	in	ADP
ijtc-794	151	5	sales	sale	NOUN
ijtc-794	151	6	growth	growth	NOUN
ijtc-794	151	7	rates	rate	NOUN
ijtc-794	151	8	among	among	ADP
ijtc-794	151	9	the	the	DET
ijtc-794	151	10	businesses	business	NOUN
ijtc-794	151	11	as	as	SCONJ
ijtc-794	151	12	indicated	indicate	VERB
ijtc-794	151	13	by	by	ADP
ijtc-794	151	14	the	the	DET
ijtc-794	151	15	standard	standard	ADJ
ijtc-794	151	16	deviation	deviation	NOUN
ijtc-794	151	17	of	of	ADP
ijtc-794	151	18	8.6343	8.6343	NUM
ijtc-794	151	19	,	,	PUNCT
ijtc-794	151	20	could	could	AUX
ijtc-794	151	21	possibly	possibly	ADV
ijtc-794	151	22	be	be	AUX
ijtc-794	151	23	the	the	DET
ijtc-794	151	24	result	result	NOUN
ijtc-794	151	25	of	of	ADP
ijtc-794	151	26	the	the	DET
ijtc-794	151	27	differences	difference	NOUN
ijtc-794	151	28	in	in	ADP
ijtc-794	151	29	the	the	DET
ijtc-794	151	30	industries	industry	NOUN
ijtc-794	151	31	,	,	PUNCT
ijtc-794	151	32	market	market	NOUN
ijtc-794	151	33	conditions	condition	NOUN
ijtc-794	151	34	,	,	PUNCT
ijtc-794	151	35	level	level	NOUN
ijtc-794	151	36	of	of	ADP
ijtc-794	151	37	competition	competition	NOUN
ijtc-794	151	38	or	or	CCONJ
ijtc-794	151	39	other	other	ADJ
ijtc-794	151	40	factors	factor	NOUN
ijtc-794	151	41	that	that	PRON
ijtc-794	151	42	can	can	AUX
ijtc-794	151	43	hardly	hardly	ADV
ijtc-794	151	44	be	be	AUX
ijtc-794	151	45	comprehended	comprehend	VERB
ijtc-794	151	46	at	at	ADP
ijtc-794	151	47	the	the	DET
ijtc-794	151	48	time	time	NOUN
ijtc-794	151	49	of	of	ADP
ijtc-794	151	50	publishing	publish	VERB
ijtc-794	151	51	this	this	DET
ijtc-794	151	52	paper	paper	NOUN
ijtc-794	151	53	.	.	PUNCT
ijtc-794	152	1	however	however	ADV
ijtc-794	152	2	there	there	PRON
ijtc-794	152	3	is	be	VERB
ijtc-794	152	4	higher	high	ADJ
ijtc-794	152	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-794	152	6	an	an	DET
ijtc-794	152	7	empirical	empirical	ADJ
ijtc-794	152	8	study	study	NOUN
ijtc-794	152	9	of	of	ADP
ijtc-794	152	10	the	the	DET
ijtc-794	152	11	effect	effect	NOUN
ijtc-794	152	12	of	of	ADP
ijtc-794	152	13	managerial	managerial	ADJ
ijtc-794	152	14	competence	competence	NOUN
ijtc-794	152	15	on	on	ADP
ijtc-794	152	16	firm	firm	ADJ
ijtc-794	152	17	profitability	profitability	NOUN
ijtc-794	152	18	mwenda	mwenda	ADV
ijtc-794	152	19	,	,	PUNCT
ijtc-794	152	20	ngollo	ngollo	NOUN
ijtc-794	152	21	,	,	PUNCT
ijtc-794	152	22	and	and	CCONJ
ijtc-794	152	23	mwasota	mwasota	ADJ
ijtc-794	152	24	500	500	NUM
ijtc-794	152	25	|	|	NOUN
ijtc-794	152	26	ilomata	ilomata	PROPN
ijtc-794	152	27	international	international	ADJ
ijtc-794	152	28	journal	journal	NOUN
ijtc-794	152	29	of	of	ADP
ijtc-794	152	30	tax	tax	PROPN
ijtc-794	152	31	&	&	CCONJ
ijtc-794	152	32	accounting	account	VERB
ijtc-794	152	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	152	34	concentration	concentration	NOUN
ijtc-794	152	35	of	of	ADP
ijtc-794	152	36	businesses	business	NOUN
ijtc-794	152	37	with	with	ADP
ijtc-794	152	38	sales	sale	NOUN
ijtc-794	152	39	growth	growth	NOUN
ijtc-794	152	40	rates	rate	NOUN
ijtc-794	152	41	above	above	ADP
ijtc-794	152	42	the	the	DET
ijtc-794	152	43	mean	mean	NOUN
ijtc-794	152	44	as	as	SCONJ
ijtc-794	152	45	indicated	indicate	VERB
ijtc-794	152	46	by	by	ADP
ijtc-794	152	47	the	the	DET
ijtc-794	152	48	positive	positive	ADJ
ijtc-794	152	49	skewness	skewness	NOUN
ijtc-794	152	50	of	of	ADP
ijtc-794	152	51	0.4273	0.4273	NUM
ijtc-794	152	52	.	.	PUNCT
ijtc-794	153	1	with	with	ADP
ijtc-794	153	2	a	a	DET
ijtc-794	153	3	minimum	minimum	NOUN
ijtc-794	153	4	of	of	ADP
ijtc-794	153	5	0	0	NUM
ijtc-794	153	6	and	and	CCONJ
ijtc-794	153	7	a	a	DET
ijtc-794	153	8	maximum	maximum	NOUN
ijtc-794	153	9	of	of	ADP
ijtc-794	153	10	1	1	NUM
ijtc-794	153	11	,	,	PUNCT
ijtc-794	153	12	the	the	DET
ijtc-794	153	13	dividend	dividend	NOUN
ijtc-794	153	14	pay	pay	NOUN
ijtc-794	153	15	-	-	PUNCT
ijtc-794	153	16	out	out	NOUN
ijtc-794	153	17	had	have	VERB
ijtc-794	153	18	a	a	DET
ijtc-794	153	19	mean	mean	NOUN
ijtc-794	153	20	of	of	ADP
ijtc-794	153	21	0.5422	0.5422	NUM
ijtc-794	153	22	and	and	CCONJ
ijtc-794	153	23	a	a	DET
ijtc-794	153	24	standard	standard	ADJ
ijtc-794	153	25	deviation	deviation	NOUN
ijtc-794	153	26	of	of	ADP
ijtc-794	153	27	0.4712	0.4712	NUM
ijtc-794	153	28	.	.	PUNCT
ijtc-794	154	1	implying	imply	VERB
ijtc-794	154	2	that	that	SCONJ
ijtc-794	154	3	,	,	PUNCT
ijtc-794	154	4	54	54	NUM
ijtc-794	154	5	%	%	NOUN
ijtc-794	154	6	of	of	ADP
ijtc-794	154	7	firms	firm	NOUN
ijtc-794	154	8	in	in	ADP
ijtc-794	154	9	the	the	DET
ijtc-794	154	10	dataset	dataset	NOUN
ijtc-794	154	11	distribute	distribute	NOUN
ijtc-794	154	12	portion	portion	NOUN
ijtc-794	154	13	of	of	ADP
ijtc-794	154	14	their	their	PRON
ijtc-794	154	15	earnings	earning	NOUN
ijtc-794	154	16	as	as	ADP
ijtc-794	154	17	dividends	dividend	NOUN
ijtc-794	154	18	to	to	ADP
ijtc-794	154	19	shareholders	shareholder	NOUN
ijtc-794	154	20	,	,	PUNCT
ijtc-794	154	21	with	with	ADP
ijtc-794	154	22	some	some	DET
ijtc-794	154	23	variation	variation	NOUN
ijtc-794	154	24	in	in	ADP
ijtc-794	154	25	the	the	DET
ijtc-794	154	26	pay	pay	NOUN
ijtc-794	154	27	-	-	PUNCT
ijtc-794	154	28	out	out	NOUN
ijtc-794	154	29	.	.	PUNCT
ijtc-794	155	1	the	the	DET
ijtc-794	155	2	distribution	distribution	NOUN
ijtc-794	155	3	of	of	ADP
ijtc-794	155	4	dividend	dividend	NOUN
ijtc-794	155	5	pay	pay	VERB
ijtc-794	155	6	-	-	PUNCT
ijtc-794	155	7	out	out	ADP
ijtc-794	155	8	values	value	NOUN
ijtc-794	155	9	is	be	AUX
ijtc-794	155	10	further	far	ADV
ijtc-794	155	11	described	describe	VERB
ijtc-794	155	12	by	by	ADP
ijtc-794	155	13	the	the	DET
ijtc-794	155	14	skewness	skewness	NOUN
ijtc-794	155	15	of	of	ADP
ijtc-794	155	16	-0.3732	-0.3732	NOUN
ijtc-794	155	17	and	and	CCONJ
ijtc-794	155	18	kurtosis	kurtosis	NOUN
ijtc-794	155	19	of	of	ADP
ijtc-794	155	20	1.1342	1.1342	NUM
ijtc-794	155	21	.	.	PUNCT
ijtc-794	156	1	a	a	DET
ijtc-794	156	2	minimum	minimum	ADJ
ijtc-794	156	3	score	score	NOUN
ijtc-794	156	4	of	of	ADP
ijtc-794	156	5	3.7423	3.7423	NUM
ijtc-794	156	6	and	and	CCONJ
ijtc-794	156	7	a	a	DET
ijtc-794	156	8	maximum	maximum	ADJ
ijtc-794	156	9	score	score	NOUN
ijtc-794	156	10	of	of	ADP
ijtc-794	156	11	18.8432	18.8432	NUM
ijtc-794	156	12	were	be	AUX
ijtc-794	156	13	displayed	display	VERB
ijtc-794	156	14	for	for	ADP
ijtc-794	156	15	managerial	managerial	ADJ
ijtc-794	156	16	ability	ability	NOUN
ijtc-794	156	17	,	,	PUNCT
ijtc-794	156	18	with	with	ADP
ijtc-794	156	19	a	a	DET
ijtc-794	156	20	mean	mean	NOUN
ijtc-794	156	21	of	of	ADP
ijtc-794	156	22	13.6622	13.6622	NUM
ijtc-794	156	23	and	and	CCONJ
ijtc-794	156	24	a	a	DET
ijtc-794	156	25	standard	standard	ADJ
ijtc-794	156	26	deviation	deviation	NOUN
ijtc-794	156	27	of	of	ADP
ijtc-794	156	28	4.2721	4.2721	NUM
ijtc-794	156	29	.	.	PUNCT
ijtc-794	157	1	since	since	SCONJ
ijtc-794	157	2	the	the	DET
ijtc-794	157	3	mean	mean	NOUN
ijtc-794	157	4	is	be	AUX
ijtc-794	157	5	close	close	ADJ
ijtc-794	157	6	to	to	ADP
ijtc-794	157	7	the	the	DET
ijtc-794	157	8	maximum	maximum	ADJ
ijtc-794	157	9	value	value	NOUN
ijtc-794	157	10	,	,	PUNCT
ijtc-794	157	11	it	it	PRON
ijtc-794	157	12	can	can	AUX
ijtc-794	157	13	be	be	AUX
ijtc-794	157	14	conferred	confer	VERB
ijtc-794	157	15	that	that	SCONJ
ijtc-794	157	16	on	on	ADP
ijtc-794	157	17	average	average	ADJ
ijtc-794	157	18	,	,	PUNCT
ijtc-794	157	19	firms	firm	NOUN
ijtc-794	157	20	have	have	VERB
ijtc-794	157	21	managerial	managerial	ADJ
ijtc-794	157	22	staffs	staff	NOUN
ijtc-794	157	23	that	that	PRON
ijtc-794	157	24	are	be	AUX
ijtc-794	157	25	highly	highly	ADV
ijtc-794	157	26	competent	competent	ADJ
ijtc-794	157	27	.	.	PUNCT
ijtc-794	158	1	the	the	DET
ijtc-794	158	2	distribution	distribution	NOUN
ijtc-794	158	3	of	of	ADP
ijtc-794	158	4	managerial	managerial	ADJ
ijtc-794	158	5	skill	skill	NOUN
ijtc-794	158	6	levels	level	NOUN
ijtc-794	158	7	among	among	ADP
ijtc-794	158	8	the	the	DET
ijtc-794	158	9	enterprises	enterprise	NOUN
ijtc-794	158	10	is	be	AUX
ijtc-794	158	11	shown	show	VERB
ijtc-794	158	12	by	by	ADP
ijtc-794	158	13	the	the	DET
ijtc-794	158	14	slight	slight	ADJ
ijtc-794	158	15	skewness	skewness	NOUN
ijtc-794	158	16	of	of	ADP
ijtc-794	158	17	-0.1861	-0.1861	NOUN
ijtc-794	158	18	which	which	PRON
ijtc-794	158	19	indicates	indicate	VERB
ijtc-794	158	20	a	a	DET
ijtc-794	158	21	few	few	ADJ
ijtc-794	158	22	firms	firm	NOUN
ijtc-794	158	23	might	might	AUX
ijtc-794	158	24	have	have	VERB
ijtc-794	158	25	managerial	managerial	ADJ
ijtc-794	158	26	competence	competence	NOUN
ijtc-794	158	27	levels	level	NOUN
ijtc-794	158	28	which	which	PRON
ijtc-794	158	29	are	be	AUX
ijtc-794	158	30	below	below	ADP
ijtc-794	158	31	average	average	ADJ
ijtc-794	158	32	.	.	PUNCT
ijtc-794	159	1	the	the	DET
ijtc-794	159	2	kurtosis	kurtosis	NOUN
ijtc-794	159	3	of	of	ADP
ijtc-794	159	4	2.2151	2.2151	NUM
ijtc-794	159	5	shows	show	VERB
ijtc-794	159	6	that	that	SCONJ
ijtc-794	159	7	the	the	DET
ijtc-794	159	8	majority	majority	NOUN
ijtc-794	159	9	of	of	ADP
ijtc-794	159	10	managerial	managerial	ADJ
ijtc-794	159	11	competence	competence	NOUN
ijtc-794	159	12	is	be	AUX
ijtc-794	159	13	clustered	cluster	VERB
ijtc-794	159	14	around	around	ADV
ijtc-794	159	15	and	and	CCONJ
ijtc-794	159	16	slightly	slightly	ADV
ijtc-794	159	17	over	over	ADP
ijtc-794	159	18	the	the	DET
ijtc-794	159	19	average	average	ADJ
ijtc-794	159	20	competence	competence	NOUN
ijtc-794	159	21	value	value	NOUN
ijtc-794	159	22	,	,	PUNCT
ijtc-794	159	23	which	which	PRON
ijtc-794	159	24	indicates	indicate	VERB
ijtc-794	159	25	a	a	DET
ijtc-794	159	26	few	few	ADJ
ijtc-794	159	27	firms	firm	NOUN
ijtc-794	159	28	with	with	ADP
ijtc-794	159	29	exceptional	exceptional	ADJ
ijtc-794	159	30	managerial	managerial	ADJ
ijtc-794	159	31	competence	competence	NOUN
ijtc-794	159	32	levels	level	NOUN
ijtc-794	159	33	.	.	PUNCT
ijtc-794	160	1	firm	firm	ADJ
ijtc-794	160	2	size	size	NOUN
ijtc-794	160	3	had	have	VERB
ijtc-794	160	4	a	a	DET
ijtc-794	160	5	mean	mean	NOUN
ijtc-794	160	6	of	of	ADP
ijtc-794	160	7	7.5670	7.5670	NUM
ijtc-794	160	8	,	,	PUNCT
ijtc-794	160	9	a	a	DET
ijtc-794	160	10	standard	standard	ADJ
ijtc-794	160	11	deviation	deviation	NOUN
ijtc-794	160	12	of	of	ADP
ijtc-794	160	13	1.2043	1.2043	NUM
ijtc-794	160	14	,	,	PUNCT
ijtc-794	160	15	and	and	CCONJ
ijtc-794	160	16	values	value	NOUN
ijtc-794	160	17	as	as	ADV
ijtc-794	160	18	low	low	ADJ
ijtc-794	160	19	as	as	ADP
ijtc-794	160	20	3.4634	3.4634	NUM
ijtc-794	160	21	and	and	CCONJ
ijtc-794	160	22	as	as	ADV
ijtc-794	160	23	high	high	ADJ
ijtc-794	160	24	as	as	ADP
ijtc-794	160	25	10.2455	10.2455	NUM
ijtc-794	160	26	.	.	PUNCT
ijtc-794	161	1	additional	additional	ADJ
ijtc-794	161	2	details	detail	NOUN
ijtc-794	161	3	on	on	ADP
ijtc-794	161	4	the	the	DET
ijtc-794	161	5	distribution	distribution	NOUN
ijtc-794	161	6	of	of	ADP
ijtc-794	161	7	business	business	NOUN
ijtc-794	161	8	sizes	size	NOUN
ijtc-794	161	9	are	be	AUX
ijtc-794	161	10	provided	provide	VERB
ijtc-794	161	11	by	by	ADP
ijtc-794	161	12	the	the	DET
ijtc-794	161	13	skewness	skewness	NOUN
ijtc-794	161	14	of	of	ADP
ijtc-794	161	15	-0.2364	-0.2364	NOUN
ijtc-794	161	16	and	and	CCONJ
ijtc-794	161	17	kurtosis	kurtosis	NOUN
ijtc-794	161	18	of	of	ADP
ijtc-794	161	19	2.0652	2.0652	NUM
ijtc-794	161	20	,	,	PUNCT
ijtc-794	161	21	and	and	CCONJ
ijtc-794	161	22	when	when	SCONJ
ijtc-794	161	23	taken	take	VERB
ijtc-794	161	24	together	together	ADV
ijtc-794	161	25	with	with	ADP
ijtc-794	161	26	the	the	DET
ijtc-794	161	27	mean	mean	NOUN
ijtc-794	161	28	,	,	PUNCT
ijtc-794	161	29	it	it	PRON
ijtc-794	161	30	can	can	AUX
ijtc-794	161	31	be	be	AUX
ijtc-794	161	32	conferred	confer	VERB
ijtc-794	161	33	that	that	SCONJ
ijtc-794	161	34	the	the	DET
ijtc-794	161	35	majority	majority	NOUN
ijtc-794	161	36	of	of	ADP
ijtc-794	161	37	the	the	DET
ijtc-794	161	38	firms	firm	NOUN
ijtc-794	161	39	in	in	ADP
ijtc-794	161	40	the	the	DET
ijtc-794	161	41	dse	dse	PROPN
ijtc-794	161	42	are	be	AUX
ijtc-794	161	43	of	of	ADP
ijtc-794	161	44	moderate	moderate	ADJ
ijtc-794	161	45	size	size	NOUN
ijtc-794	161	46	with	with	ADP
ijtc-794	161	47	many	many	ADJ
ijtc-794	161	48	of	of	ADP
ijtc-794	161	49	them	they	PRON
ijtc-794	161	50	clustered	clustered	ADJ
ijtc-794	161	51	close	close	ADV
ijtc-794	161	52	but	but	CCONJ
ijtc-794	161	53	below	below	ADP
ijtc-794	161	54	the	the	DET
ijtc-794	161	55	mean	mean	ADJ
ijtc-794	161	56	value	value	NOUN
ijtc-794	161	57	.	.	PUNCT
ijtc-794	162	1	firm	firm	ADJ
ijtc-794	162	2	age	age	NOUN
ijtc-794	162	3	ranged	range	VERB
ijtc-794	162	4	from	from	ADP
ijtc-794	162	5	0	0	NUM
ijtc-794	162	6	to	to	ADP
ijtc-794	162	7	69	69	NUM
ijtc-794	162	8	,	,	PUNCT
ijtc-794	162	9	with	with	ADP
ijtc-794	162	10	a	a	DET
ijtc-794	162	11	mean	mean	ADJ
ijtc-794	162	12	value	value	NOUN
ijtc-794	162	13	of	of	ADP
ijtc-794	162	14	24.5541suggesting	24.5541suggesting	NUM
ijtc-794	162	15	that	that	PRON
ijtc-794	162	16	the	the	DET
ijtc-794	162	17	majority	majority	NOUN
ijtc-794	162	18	of	of	ADP
ijtc-794	162	19	firms	firm	NOUN
ijtc-794	162	20	in	in	ADP
ijtc-794	162	21	the	the	DET
ijtc-794	162	22	data	datum	NOUN
ijtc-794	162	23	set	set	VERB
ijtc-794	162	24	have	have	AUX
ijtc-794	162	25	been	be	AUX
ijtc-794	162	26	in	in	ADP
ijtc-794	162	27	operation	operation	NOUN
ijtc-794	162	28	for	for	ADP
ijtc-794	162	29	a	a	DET
ijtc-794	162	30	relatively	relatively	ADV
ijtc-794	162	31	long	long	ADJ
ijtc-794	162	32	period	period	NOUN
ijtc-794	162	33	of	of	ADP
ijtc-794	162	34	time	time	NOUN
ijtc-794	162	35	.	.	PUNCT
ijtc-794	163	1	a	a	DET
ijtc-794	163	2	standard	standard	ADJ
ijtc-794	163	3	deviation	deviation	NOUN
ijtc-794	163	4	of	of	ADP
ijtc-794	163	5	16.1702	16.1702	NUM
ijtc-794	163	6	indicates	indicate	VERB
ijtc-794	163	7	that	that	SCONJ
ijtc-794	163	8	there	there	PRON
ijtc-794	163	9	is	be	VERB
ijtc-794	163	10	a	a	DET
ijtc-794	163	11	relatively	relatively	ADV
ijtc-794	163	12	high	high	ADJ
ijtc-794	163	13	level	level	NOUN
ijtc-794	163	14	of	of	ADP
ijtc-794	163	15	dispersion	dispersion	NOUN
ijtc-794	163	16	or	or	CCONJ
ijtc-794	163	17	variability	variability	NOUN
ijtc-794	163	18	in	in	ADP
ijtc-794	163	19	the	the	DET
ijtc-794	163	20	ages	age	NOUN
ijtc-794	163	21	of	of	ADP
ijtc-794	163	22	the	the	DET
ijtc-794	163	23	firms	firm	NOUN
ijtc-794	163	24	in	in	ADP
ijtc-794	163	25	the	the	DET
ijtc-794	163	26	sample	sample	NOUN
ijtc-794	163	27	with	with	ADP
ijtc-794	163	28	some	some	DET
ijtc-794	163	29	firms	firm	NOUN
ijtc-794	163	30	being	be	AUX
ijtc-794	163	31	much	much	ADV
ijtc-794	163	32	older	old	ADJ
ijtc-794	163	33	or	or	CCONJ
ijtc-794	163	34	younger	young	ADJ
ijtc-794	163	35	than	than	ADP
ijtc-794	163	36	others	other	NOUN
ijtc-794	163	37	.	.	PUNCT
ijtc-794	164	1	the	the	DET
ijtc-794	164	2	distribution	distribution	NOUN
ijtc-794	164	3	of	of	ADP
ijtc-794	164	4	firm	firm	ADJ
ijtc-794	164	5	ages	age	NOUN
ijtc-794	164	6	among	among	ADP
ijtc-794	164	7	the	the	DET
ijtc-794	164	8	listed	list	VERB
ijtc-794	164	9	firms	firm	NOUN
ijtc-794	164	10	is	be	AUX
ijtc-794	164	11	shown	show	VERB
ijtc-794	164	12	by	by	ADP
ijtc-794	164	13	the	the	DET
ijtc-794	164	14	skewness	skewness	NOUN
ijtc-794	164	15	of	of	ADP
ijtc-794	164	16	0.8836	0.8836	NUM
ijtc-794	164	17	and	and	CCONJ
ijtc-794	164	18	the	the	DET
ijtc-794	164	19	kurtosis	kurtosis	NOUN
ijtc-794	164	20	of	of	ADP
ijtc-794	164	21	2.0353	2.0353	NUM
ijtc-794	164	22	which	which	PRON
ijtc-794	164	23	indicate	indicate	VERB
ijtc-794	164	24	that	that	SCONJ
ijtc-794	164	25	there	there	PRON
ijtc-794	164	26	are	be	VERB
ijtc-794	164	27	relatively	relatively	ADV
ijtc-794	164	28	older	old	ADJ
ijtc-794	164	29	firms	firm	NOUN
ijtc-794	164	30	in	in	ADP
ijtc-794	164	31	the	the	DET
ijtc-794	164	32	sample	sample	NOUN
ijtc-794	164	33	than	than	ADP
ijtc-794	164	34	younger	young	ADJ
ijtc-794	164	35	firms	firm	NOUN
ijtc-794	164	36	and	and	CCONJ
ijtc-794	164	37	they	they	PRON
ijtc-794	164	38	are	be	AUX
ijtc-794	164	39	clustered	cluster	VERB
ijtc-794	164	40	close	close	ADV
ijtc-794	164	41	yet	yet	ADV
ijtc-794	164	42	above	above	ADP
ijtc-794	164	43	the	the	DET
ijtc-794	164	44	average	average	ADJ
ijtc-794	164	45	age	age	NOUN
ijtc-794	164	46	value	value	NOUN
ijtc-794	164	47	.	.	PUNCT
ijtc-794	165	1	regression	regression	NOUN
ijtc-794	165	2	results	result	NOUN
ijtc-794	165	3	and	and	CCONJ
ijtc-794	165	4	discussion	discussion	NOUN
ijtc-794	165	5	on	on	ADP
ijtc-794	165	6	managerial	managerial	ADJ
ijtc-794	165	7	competence	competence	NOUN
ijtc-794	165	8	and	and	CCONJ
ijtc-794	165	9	firm	firm	ADJ
ijtc-794	165	10	profitability	profitability	NOUN
ijtc-794	165	11	regression	regression	NOUN
ijtc-794	165	12	analysis	analysis	NOUN
ijtc-794	165	13	was	be	AUX
ijtc-794	165	14	conducted	conduct	VERB
ijtc-794	165	15	to	to	PART
ijtc-794	165	16	investigate	investigate	VERB
ijtc-794	165	17	the	the	DET
ijtc-794	165	18	effect	effect	NOUN
ijtc-794	165	19	of	of	ADP
ijtc-794	165	20	managerial	managerial	ADJ
ijtc-794	165	21	skill	skill	NOUN
ijtc-794	165	22	on	on	ADP
ijtc-794	165	23	the	the	DET
ijtc-794	165	24	profitability	profitability	NOUN
ijtc-794	165	25	of	of	ADP
ijtc-794	165	26	listed	list	VERB
ijtc-794	165	27	firm	firm	NOUN
ijtc-794	165	28	using	use	VERB
ijtc-794	165	29	the	the	DET
ijtc-794	165	30	fixed	fix	VERB
ijtc-794	165	31	effect	effect	NOUN
ijtc-794	165	32	(	(	PUNCT
ijtc-794	165	33	fe	fe	NOUN
ijtc-794	165	34	)	)	PUNCT
ijtc-794	165	35	model	model	NOUN
ijtc-794	165	36	.	.	PUNCT
ijtc-794	166	1	table	table	NOUN
ijtc-794	166	2	8	8	NUM
ijtc-794	166	3	presents	present	VERB
ijtc-794	166	4	a	a	DET
ijtc-794	166	5	summary	summary	NOUN
ijtc-794	166	6	of	of	ADP
ijtc-794	166	7	the	the	DET
ijtc-794	166	8	findings	finding	NOUN
ijtc-794	166	9	based	base	VERB
ijtc-794	166	10	on	on	ADP
ijtc-794	166	11	the	the	DET
ijtc-794	166	12	three	three	NUM
ijtc-794	166	13	baseline	baseline	ADJ
ijtc-794	166	14	model	model	NOUN
ijtc-794	166	15	estimations	estimation	NOUN
ijtc-794	166	16	denoted	denote	VERB
ijtc-794	166	17	1	1	NUM
ijtc-794	166	18	,	,	PUNCT
ijtc-794	166	19	2	2	NUM
ijtc-794	166	20	,	,	PUNCT
ijtc-794	166	21	and	and	CCONJ
ijtc-794	166	22	3	3	NUM
ijtc-794	166	23	in	in	ADP
ijtc-794	166	24	table	table	NOUN
ijtc-794	166	25	8	8	NUM
ijtc-794	166	26	.	.	PUNCT
ijtc-794	167	1	the	the	DET
ijtc-794	167	2	three	three	NUM
ijtc-794	167	3	models	model	NOUN
ijtc-794	167	4	were	be	AUX
ijtc-794	167	5	tested	test	VERB
ijtc-794	167	6	to	to	PART
ijtc-794	167	7	gauge	gauge	VERB
ijtc-794	167	8	the	the	DET
ijtc-794	167	9	effect	effect	NOUN
ijtc-794	167	10	of	of	ADP
ijtc-794	167	11	the	the	DET
ijtc-794	167	12	control	control	NOUN
ijtc-794	167	13	variables	variable	VERB
ijtc-794	167	14	in	in	ADP
ijtc-794	167	15	the	the	DET
ijtc-794	167	16	results	result	NOUN
ijtc-794	167	17	of	of	ADP
ijtc-794	167	18	the	the	DET
ijtc-794	167	19	model	model	NOUN
ijtc-794	167	20	.	.	PUNCT
ijtc-794	168	1	model	model	NOUN
ijtc-794	168	2	1	1	NUM
ijtc-794	168	3	incorporated	incorporate	VERB
ijtc-794	168	4	all	all	DET
ijtc-794	168	5	the	the	DET
ijtc-794	168	6	variables	variable	NOUN
ijtc-794	168	7	,	,	PUNCT
ijtc-794	168	8	while	while	SCONJ
ijtc-794	168	9	in	in	ADP
ijtc-794	168	10	model	model	NOUN
ijtc-794	168	11	2	2	NUM
ijtc-794	168	12	and	and	CCONJ
ijtc-794	168	13	3	3	NUM
ijtc-794	168	14	,	,	PUNCT
ijtc-794	168	15	some	some	PRON
ijtc-794	168	16	of	of	ADP
ijtc-794	168	17	the	the	DET
ijtc-794	168	18	variables	variable	NOUN
ijtc-794	168	19	were	be	AUX
ijtc-794	168	20	dropped	drop	VERB
ijtc-794	168	21	to	to	PART
ijtc-794	168	22	see	see	VERB
ijtc-794	168	23	if	if	SCONJ
ijtc-794	168	24	the	the	DET
ijtc-794	168	25	effect	effect	NOUN
ijtc-794	168	26	of	of	ADP
ijtc-794	168	27	managerial	managerial	ADJ
ijtc-794	168	28	competence	competence	NOUN
ijtc-794	168	29	on	on	ADP
ijtc-794	168	30	profitability	profitability	NOUN
ijtc-794	168	31	would	would	AUX
ijtc-794	168	32	still	still	ADV
ijtc-794	168	33	be	be	AUX
ijtc-794	168	34	significant	significant	ADJ
ijtc-794	168	35	even	even	ADV
ijtc-794	168	36	in	in	ADP
ijtc-794	168	37	their	their	PRON
ijtc-794	168	38	absences	absence	NOUN
ijtc-794	168	39	.	.	PUNCT
ijtc-794	169	1	table	table	NOUN
ijtc-794	169	2	8	8	NUM
ijtc-794	169	3	:	:	PUNCT
ijtc-794	169	4	baseline	baseline	NOUN
ijtc-794	169	5	model	model	NOUN
ijtc-794	169	6	on	on	ADP
ijtc-794	169	7	management	management	NOUN
ijtc-794	169	8	competence	competence	NOUN
ijtc-794	169	9	and	and	CCONJ
ijtc-794	169	10	firm	firm	ADJ
ijtc-794	169	11	profitability	profitability	NOUN
ijtc-794	169	12	variables	variable	VERB
ijtc-794	169	13	1	1	NUM
ijtc-794	169	14	2	2	NUM
ijtc-794	169	15	3	3	NUM
ijtc-794	169	16	firm	firm	NOUN
ijtc-794	169	17	leverage	leverage	NOUN
ijtc-794	169	18	9.6779	9.6779	NUM
ijtc-794	169	19	*	*	PUNCT
ijtc-794	169	20	*	*	PUNCT
ijtc-794	169	21	*	*	PUNCT
ijtc-794	169	22	9.3776	9.3776	NUM
ijtc-794	169	23	*	*	PUNCT
ijtc-794	169	24	*	*	PUNCT
ijtc-794	169	25	*	*	PUNCT
ijtc-794	169	26	10.8014	10.8014	NUM
ijtc-794	169	27	*	*	PUNCT
ijtc-794	169	28	*	*	PUNCT
ijtc-794	169	29	*	*	PUNCT
ijtc-794	169	30	(	(	PUNCT
ijtc-794	169	31	3.360	3.360	NUM
ijtc-794	169	32	)	)	PUNCT
ijtc-794	169	33	(	(	PUNCT
ijtc-794	169	34	3.363	3.363	NUM
ijtc-794	169	35	)	)	PUNCT
ijtc-794	169	36	(	(	PUNCT
ijtc-794	169	37	3.206	3.206	NUM
ijtc-794	169	38	)	)	PUNCT
ijtc-794	169	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-794	169	40	an	an	DET
ijtc-794	169	41	empirical	empirical	ADJ
ijtc-794	169	42	study	study	NOUN
ijtc-794	169	43	of	of	ADP
ijtc-794	169	44	the	the	DET
ijtc-794	169	45	effect	effect	NOUN
ijtc-794	169	46	of	of	ADP
ijtc-794	169	47	managerial	managerial	ADJ
ijtc-794	169	48	competence	competence	NOUN
ijtc-794	169	49	on	on	ADP
ijtc-794	169	50	firm	firm	ADJ
ijtc-794	169	51	profitability	profitability	NOUN
ijtc-794	169	52	mwenda	mwenda	ADV
ijtc-794	169	53	,	,	PUNCT
ijtc-794	169	54	ngollo	ngollo	NOUN
ijtc-794	169	55	,	,	PUNCT
ijtc-794	169	56	and	and	CCONJ
ijtc-794	169	57	mwasota	mwasota	ADJ
ijtc-794	169	58	501	501	NUM
ijtc-794	169	59	|	|	NOUN
ijtc-794	169	60	ilomata	ilomata	PROPN
ijtc-794	169	61	international	international	ADJ
ijtc-794	169	62	journal	journal	NOUN
ijtc-794	169	63	of	of	ADP
ijtc-794	169	64	tax	tax	PROPN
ijtc-794	169	65	&	&	CCONJ
ijtc-794	169	66	accounting	account	VERB
ijtc-794	169	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-794	169	68	sales	sale	NOUN
ijtc-794	169	69	growth	growth	NOUN
ijtc-794	169	70	1.0540	1.0540	NUM
ijtc-794	169	71	*	*	PUNCT
ijtc-794	169	72	*	*	PUNCT
ijtc-794	169	73	*	*	PUNCT
ijtc-794	170	1	1.0540	1.0540	NUM
ijtc-794	170	2	*	*	PUNCT
ijtc-794	170	3	*	*	PUNCT
ijtc-794	170	4	*	*	PUNCT
ijtc-794	170	5	1.0680	1.0680	NUM
ijtc-794	170	6	*	*	PUNCT
ijtc-794	170	7	*	*	PUNCT
ijtc-794	170	8	*	*	PUNCT
ijtc-794	170	9	(	(	PUNCT
ijtc-794	170	10	0.123	0.123	NUM
ijtc-794	170	11	)	)	PUNCT
ijtc-794	170	12	(	(	PUNCT
ijtc-794	170	13	0.124	0.124	NUM
ijtc-794	170	14	)	)	PUNCT
ijtc-794	170	15	(	(	PUNCT
ijtc-794	170	16	0.110	0.110	NUM
ijtc-794	170	17	)	)	PUNCT
ijtc-794	170	18	dividend	dividend	NOUN
ijtc-794	170	19	pay	pay	NOUN
ijtc-794	170	20	-	-	PUNCT
ijtc-794	170	21	out	out	NOUN
ijtc-794	170	22	6.0739	6.0739	NUM
ijtc-794	170	23	*	*	NOUN
ijtc-794	170	24	*	*	PUNCT
ijtc-794	170	25	6.7701	6.7701	NUM
ijtc-794	170	26	*	*	SYM
ijtc-794	170	27	*	*	PUNCT
ijtc-794	170	28	5.5028	5.5028	NUM
ijtc-794	170	29	*	*	PUNCT
ijtc-794	170	30	*	*	PUNCT
ijtc-794	170	31	(	(	PUNCT
ijtc-794	170	32	2.781	2.781	NUM
ijtc-794	170	33	)	)	PUNCT
ijtc-794	170	34	(	(	PUNCT
ijtc-794	170	35	2.870	2.870	NUM
ijtc-794	170	36	)	)	PUNCT
ijtc-794	170	37	(	(	PUNCT
ijtc-794	170	38	2.710	2.710	NUM
ijtc-794	170	39	)	)	PUNCT
ijtc-794	170	40	management	management	NOUN
ijtc-794	170	41	competence	competence	NOUN
ijtc-794	170	42	1.1410	1.1410	NUM
ijtc-794	170	43	*	*	PUNCT
ijtc-794	170	44	*	*	X
ijtc-794	170	45	1.7989	1.7989	NUM
ijtc-794	170	46	*	*	PUNCT
ijtc-794	170	47	*	*	PUNCT
ijtc-794	170	48	*	*	PUNCT
ijtc-794	170	49	1.2650	1.2650	NUM
ijtc-794	170	50	*	*	PUNCT
ijtc-794	170	51	*	*	PUNCT
ijtc-794	170	52	*	*	PUNCT
ijtc-794	170	53	(	(	PUNCT
ijtc-794	170	54	0.46	0.46	NUM
ijtc-794	170	55	)	)	PUNCT
ijtc-794	170	56	(	(	PUNCT
ijtc-794	170	57	0.44	0.44	NUM
ijtc-794	170	58	)	)	PUNCT
ijtc-794	170	59	(	(	PUNCT
ijtc-794	170	60	0.408	0.408	NUM
ijtc-794	170	61	)	)	PUNCT
ijtc-794	170	62	firm	firm	ADJ
ijtc-794	170	63	size	size	NOUN
ijtc-794	170	64	3.9801	3.9801	NUM
ijtc-794	170	65	*	*	NOUN
ijtc-794	170	66	3.8113	3.8113	NUM
ijtc-794	170	67	*	*	SYM
ijtc-794	170	68	(	(	PUNCT
ijtc-794	170	69	2.0591	2.0591	NUM
ijtc-794	170	70	)	)	PUNCT
ijtc-794	170	71	(	(	PUNCT
ijtc-794	170	72	2.080	2.080	NUM
ijtc-794	170	73	)	)	PUNCT
ijtc-794	170	74	firm	firm	ADJ
ijtc-794	170	75	age	age	NOUN
ijtc-794	170	76	0.2220	0.2220	NUM
ijtc-794	170	77	*	*	PUNCT
ijtc-794	170	78	*	*	PUNCT
ijtc-794	170	79	0.2640	0.2640	NUM
ijtc-794	170	80	*	*	PUNCT
ijtc-794	170	81	*	*	PUNCT
ijtc-794	170	82	*	*	PUNCT
ijtc-794	170	83	(	(	PUNCT
ijtc-794	170	84	0.086	0.086	NUM
ijtc-794	170	85	)	)	PUNCT
ijtc-794	170	86	(	(	PUNCT
ijtc-794	170	87	0.083	0.083	NUM
ijtc-794	170	88	)	)	PUNCT
ijtc-794	170	89	firm	firm	ADJ
ijtc-794	170	90	dummy	dummy	NOUN
ijtc-794	171	1	yes	yes	INTJ
ijtc-794	172	1	yes	yes	INTJ
ijtc-794	173	1	yes	yes	INTJ
ijtc-794	173	2	time	time	NOUN
ijtc-794	173	3	dummy	dummy	NOUN
ijtc-794	174	1	yes	yes	INTJ
ijtc-794	174	2	yes	yes	INTJ
ijtc-794	174	3	yes	yes	INTJ
ijtc-794	174	4	constant	constant	ADJ
ijtc-794	174	5	7.4042	7.4042	NUM
ijtc-794	174	6	22.4222	22.4222	NUM
ijtc-794	174	7	13.1908	13.1908	NUM
ijtc-794	174	8	(	(	PUNCT
ijtc-794	174	9	29.081	29.081	NUM
ijtc-794	174	10	)	)	PUNCT
ijtc-794	174	11	(	(	PUNCT
ijtc-794	174	12	28.123	28.123	NUM
ijtc-794	174	13	)	)	PUNCT
ijtc-794	174	14	(	(	PUNCT
ijtc-794	174	15	10.377	10.377	NUM
ijtc-794	174	16	)	)	PUNCT
ijtc-794	174	17	number	number	NOUN
ijtc-794	174	18	of	of	ADP
ijtc-794	174	19	firms	firm	NOUN
ijtc-794	174	20	21	21	NUM
ijtc-794	174	21	21	21	NUM
ijtc-794	174	22	21	21	NUM
ijtc-794	174	23	standard	standard	ADJ
ijtc-794	174	24	errors	error	NOUN
ijtc-794	174	25	in	in	ADP
ijtc-794	174	26	parentheses	parenthesis	NOUN
ijtc-794	174	27	key	key	ADJ
ijtc-794	174	28	:	:	PUNCT
ijtc-794	174	29	*	*	PUNCT
ijtc-794	174	30	significant	significant	ADJ
ijtc-794	174	31	at	at	ADP
ijtc-794	174	32	10	10	NUM
ijtc-794	174	33	%	%	NOUN
ijtc-794	174	34	,	,	PUNCT
ijtc-794	174	35	*	*	PUNCT
ijtc-794	174	36	*	*	PUNCT
ijtc-794	174	37	significant	significant	ADJ
ijtc-794	174	38	at	at	ADP
ijtc-794	174	39	5	5	NUM
ijtc-794	174	40	%	%	NOUN
ijtc-794	174	41	,	,	PUNCT
ijtc-794	174	42	*	*	PUNCT
ijtc-794	174	43	*	*	PUNCT
ijtc-794	174	44	*	*	PUNCT
ijtc-794	174	45	significant	significant	ADJ
ijtc-794	174	46	at	at	ADP
ijtc-794	174	47	1	1	NUM
ijtc-794	174	48	%	%	NOUN
ijtc-794	174	49	table	table	NOUN
ijtc-794	174	50	8	8	NUM
ijtc-794	174	51	displaying	display	VERB
ijtc-794	174	52	the	the	DET
ijtc-794	174	53	findings	finding	NOUN
ijtc-794	174	54	from	from	ADP
ijtc-794	174	55	three	three	NUM
ijtc-794	174	56	fixed	fix	VERB
ijtc-794	174	57	effects	effect	NOUN
ijtc-794	174	58	(	(	PUNCT
ijtc-794	174	59	fe	fe	NOUN
ijtc-794	174	60	)	)	PUNCT
ijtc-794	174	61	regression	regression	NOUN
ijtc-794	174	62	models	model	NOUN
ijtc-794	174	63	examined	examine	VERB
ijtc-794	174	64	how	how	SCONJ
ijtc-794	174	65	management	management	NOUN
ijtc-794	174	66	competence	competence	NOUN
ijtc-794	174	67	affects	affect	VERB
ijtc-794	174	68	a	a	DET
ijtc-794	174	69	company	company	NOUN
ijtc-794	174	70	's	's	PART
ijtc-794	174	71	profitability	profitability	NOUN
ijtc-794	174	72	as	as	SCONJ
ijtc-794	174	73	determined	determine	VERB
ijtc-794	174	74	by	by	ADP
ijtc-794	174	75	return	return	NOUN
ijtc-794	174	76	on	on	ADP
ijtc-794	174	77	assets	asset	NOUN
ijtc-794	174	78	.	.	PUNCT
ijtc-794	175	1	the	the	DET
ijtc-794	175	2	fe	fe	PROPN
ijtc-794	175	3	model	model	NOUN
ijtc-794	175	4	was	be	AUX
ijtc-794	175	5	used	use	VERB
ijtc-794	175	6	so	so	SCONJ
ijtc-794	175	7	as	as	SCONJ
ijtc-794	175	8	to	to	PART
ijtc-794	175	9	account	account	VERB
ijtc-794	175	10	for	for	ADP
ijtc-794	175	11	time	time	NOUN
ijtc-794	175	12	-	-	PUNCT
ijtc-794	175	13	invariant	invariant	ADJ
ijtc-794	175	14	,	,	PUNCT
ijtc-794	175	15	unobserved	unobserved	ADJ
ijtc-794	175	16	firm	firm	ADJ
ijtc-794	175	17	characteristics	characteristic	NOUN
ijtc-794	175	18	.	.	PUNCT
ijtc-794	176	1	in	in	ADP
ijtc-794	176	2	this	this	DET
ijtc-794	176	3	case	case	NOUN
ijtc-794	176	4	,	,	PUNCT
ijtc-794	176	5	managerial	managerial	ADJ
ijtc-794	176	6	competence	competence	NOUN
ijtc-794	176	7	should	should	AUX
ijtc-794	176	8	ideally	ideally	ADV
ijtc-794	176	9	exhibit	exhibit	VERB
ijtc-794	176	10	changes	change	NOUN
ijtc-794	176	11	across	across	ADP
ijtc-794	176	12	time	time	NOUN
ijtc-794	176	13	.	.	PUNCT
ijtc-794	177	1	from	from	ADP
ijtc-794	177	2	table	table	NOUN
ijtc-794	177	3	8	8	NUM
ijtc-794	177	4	,	,	PUNCT
ijtc-794	177	5	it	it	PRON
ijtc-794	177	6	can	can	AUX
ijtc-794	177	7	be	be	AUX
ijtc-794	177	8	observed	observe	VERB
ijtc-794	177	9	that	that	SCONJ
ijtc-794	177	10	management	management	NOUN
ijtc-794	177	11	competence	competence	NOUN
ijtc-794	177	12	variable	variable	NOUN
ijtc-794	177	13	positively	positively	ADV
ijtc-794	177	14	and	and	CCONJ
ijtc-794	177	15	significantly	significantly	ADV
ijtc-794	177	16	affects	affect	VERB
ijtc-794	177	17	profitability	profitability	NOUN
ijtc-794	177	18	(	(	PUNCT
ijtc-794	177	19	roa	roa	NOUN
ijtc-794	177	20	)	)	PUNCT
ijtc-794	177	21	at	at	ADP
ijtc-794	177	22	the	the	DET
ijtc-794	177	23	95	95	NUM
ijtc-794	177	24	%	%	NOUN
ijtc-794	177	25	confidence	confidence	NOUN
ijtc-794	177	26	level	level	NOUN
ijtc-794	177	27	across	across	ADP
ijtc-794	177	28	the	the	DET
ijtc-794	177	29	three	three	NUM
ijtc-794	177	30	models	model	NOUN
ijtc-794	177	31	.	.	PUNCT
ijtc-794	178	1	this	this	PRON
ijtc-794	178	2	suggests	suggest	VERB
ijtc-794	178	3	that	that	SCONJ
ijtc-794	178	4	raising	raise	VERB
ijtc-794	178	5	managerial	managerial	ADJ
ijtc-794	178	6	competence	competence	NOUN
ijtc-794	178	7	raises	raise	VERB
ijtc-794	178	8	business	business	NOUN
ijtc-794	178	9	profitability	profitability	NOUN
ijtc-794	178	10	.	.	PUNCT
ijtc-794	179	1	all	all	DET
ijtc-794	179	2	models	model	NOUN
ijtc-794	179	3	of	of	ADP
ijtc-794	179	4	standard	standard	ADJ
ijtc-794	179	5	errors	error	NOUN
ijtc-794	179	6	are	be	AUX
ijtc-794	179	7	fairly	fairly	ADV
ijtc-794	179	8	low	low	ADJ
ijtc-794	179	9	,	,	PUNCT
ijtc-794	179	10	giving	give	VERB
ijtc-794	179	11	an	an	DET
ijtc-794	179	12	indication	indication	NOUN
ijtc-794	179	13	that	that	SCONJ
ijtc-794	179	14	the	the	DET
ijtc-794	179	15	estimates	estimate	NOUN
ijtc-794	179	16	are	be	AUX
ijtc-794	179	17	accurate	accurate	ADJ
ijtc-794	179	18	.	.	PUNCT
ijtc-794	180	1	the	the	DET
ijtc-794	180	2	results	result	NOUN
ijtc-794	180	3	aligns	align	VERB
ijtc-794	180	4	with	with	ADP
ijtc-794	180	5	the	the	DET
ijtc-794	180	6	resource	resource	NOUN
ijtc-794	180	7	-	-	PUNCT
ijtc-794	180	8	based	base	VERB
ijtc-794	180	9	theory	theory	NOUN
ijtc-794	180	10	used	use	VERB
ijtc-794	180	11	in	in	ADP
ijtc-794	180	12	this	this	DET
ijtc-794	180	13	study	study	NOUN
ijtc-794	180	14	which	which	PRON
ijtc-794	180	15	holds	hold	VERB
ijtc-794	180	16	that	that	SCONJ
ijtc-794	180	17	a	a	DET
ijtc-794	180	18	firm	firm	NOUN
ijtc-794	180	19	's	's	PART
ijtc-794	180	20	distinct	distinct	ADJ
ijtc-794	180	21	and	and	CCONJ
ijtc-794	180	22	priceless	priceless	ADJ
ijtc-794	180	23	resources	resource	NOUN
ijtc-794	180	24	and	and	CCONJ
ijtc-794	180	25	skills	skill	NOUN
ijtc-794	180	26	are	be	AUX
ijtc-794	180	27	what	what	PRON
ijtc-794	180	28	provide	provide	VERB
ijtc-794	180	29	a	a	DET
ijtc-794	180	30	competitive	competitive	ADJ
ijtc-794	180	31	edge	edge	NOUN
ijtc-794	180	32	,	,	PUNCT
ijtc-794	180	33	thus	thus	ADV
ijtc-794	180	34	it	it	PRON
ijtc-794	180	35	enhanced	enhance	VERB
ijtc-794	180	36	profitability	profitability	NOUN
ijtc-794	180	37	.	.	PUNCT
ijtc-794	181	1	a	a	DET
ijtc-794	181	2	key	key	ADJ
ijtc-794	181	3	resource	resource	NOUN
ijtc-794	181	4	in	in	ADP
ijtc-794	181	5	this	this	DET
ijtc-794	181	6	study	study	NOUN
ijtc-794	181	7	is	be	AUX
ijtc-794	181	8	management	management	NOUN
ijtc-794	181	9	competency	competency	NOUN
ijtc-794	181	10	.	.	PUNCT
ijtc-794	182	1	highly	highly	ADV
ijtc-794	182	2	competent	competent	ADJ
ijtc-794	182	3	managers	manager	NOUN
ijtc-794	182	4	are	be	AUX
ijtc-794	182	5	more	more	ADV
ijtc-794	182	6	likely	likely	ADJ
ijtc-794	182	7	to	to	PART
ijtc-794	182	8	have	have	VERB
ijtc-794	182	9	the	the	DET
ijtc-794	182	10	necessary	necessary	ADJ
ijtc-794	182	11	information	information	NOUN
ijtc-794	182	12	,	,	PUNCT
ijtc-794	182	13	skills	skill	NOUN
ijtc-794	182	14	and	and	CCONJ
ijtc-794	182	15	aptitudes	aptitude	NOUN
ijtc-794	182	16	to	to	PART
ijtc-794	182	17	efficiently	efficiently	ADV
ijtc-794	182	18	distribute	distribute	VERB
ijtc-794	182	19	and	and	CCONJ
ijtc-794	182	20	use	use	VERB
ijtc-794	182	21	resources	resource	NOUN
ijtc-794	182	22	,	,	PUNCT
ijtc-794	182	23	make	make	VERB
ijtc-794	182	24	wise	wise	ADJ
ijtc-794	182	25	choices	choice	NOUN
ijtc-794	182	26	,	,	PUNCT
ijtc-794	182	27	and	and	CCONJ
ijtc-794	182	28	adjust	adjust	VERB
ijtc-794	182	29	to	to	ADP
ijtc-794	182	30	the	the	DET
ijtc-794	182	31	ever	ever	ADV
ijtc-794	182	32	-	-	PUNCT
ijtc-794	182	33	changing	change	VERB
ijtc-794	182	34	market	market	NOUN
ijtc-794	182	35	conditions	condition	NOUN
ijtc-794	182	36	.	.	PUNCT
ijtc-794	183	1	higher	high	ADJ
ijtc-794	183	2	degrees	degree	NOUN
ijtc-794	183	3	of	of	ADP
ijtc-794	183	4	management	management	NOUN
ijtc-794	183	5	competences	competence	NOUN
ijtc-794	183	6	increases	increase	VERB
ijtc-794	183	7	the	the	DET
ijtc-794	183	8	likelihood	likelihood	NOUN
ijtc-794	183	9	that	that	SCONJ
ijtc-794	183	10	the	the	DET
ijtc-794	183	11	management	management	NOUN
ijtc-794	183	12	team	team	NOUN
ijtc-794	183	13	will	will	AUX
ijtc-794	183	14	successfully	successfully	ADV
ijtc-794	183	15	use	use	VERB
ijtc-794	183	16	and	and	CCONJ
ijtc-794	183	17	leverage	leverage	VERB
ijtc-794	183	18	the	the	DET
ijtc-794	183	19	firm	firm	NOUN
ijtc-794	183	20	's	's	PART
ijtc-794	183	21	resources	resource	NOUN
ijtc-794	183	22	to	to	PART
ijtc-794	183	23	increase	increase	VERB
ijtc-794	183	24	profits	profit	NOUN
ijtc-794	183	25	.	.	PUNCT
ijtc-794	184	1	it	it	PRON
ijtc-794	184	2	is	be	AUX
ijtc-794	184	3	arguably	arguably	ADV
ijtc-794	184	4	true	true	ADJ
ijtc-794	184	5	that	that	SCONJ
ijtc-794	184	6	an	an	DET
ijtc-794	184	7	increase	increase	NOUN
ijtc-794	184	8	in	in	ADP
ijtc-794	184	9	management	management	NOUN
ijtc-794	184	10	competence	competence	NOUN
ijtc-794	184	11	has	have	VERB
ijtc-794	184	12	the	the	DET
ijtc-794	184	13	potential	potential	NOUN
ijtc-794	184	14	to	to	PART
ijtc-794	184	15	dramatically	dramatically	ADV
ijtc-794	184	16	increase	increase	VERB
ijtc-794	184	17	the	the	DET
ijtc-794	184	18	business	business	NOUN
ijtc-794	184	19	profitability	profitability	NOUN
ijtc-794	184	20	.	.	PUNCT
ijtc-794	185	1	this	this	PRON
ijtc-794	185	2	is	be	AUX
ijtc-794	185	3	partly	partly	ADV
ijtc-794	185	4	because	because	SCONJ
ijtc-794	185	5	managers	manager	NOUN
ijtc-794	185	6	play	play	VERB
ijtc-794	185	7	a	a	DET
ijtc-794	185	8	key	key	ADJ
ijtc-794	185	9	role	role	NOUN
ijtc-794	185	10	in	in	ADP
ijtc-794	185	11	an	an	DET
ijtc-794	185	12	organization	organization	NOUN
ijtc-794	185	13	's	's	PART
ijtc-794	185	14	overall	overall	ADJ
ijtc-794	185	15	functioning	functioning	NOUN
ijtc-794	185	16	,	,	PUNCT
ijtc-794	185	17	since	since	SCONJ
ijtc-794	185	18	they	they	PRON
ijtc-794	185	19	constantly	constantly	ADV
ijtc-794	185	20	make	make	VERB
ijtc-794	185	21	decisions	decision	NOUN
ijtc-794	185	22	that	that	PRON
ijtc-794	185	23	have	have	VERB
ijtc-794	185	24	a	a	DET
ijtc-794	185	25	significant	significant	ADJ
ijtc-794	185	26	influence	influence	NOUN
ijtc-794	185	27	on	on	ADP
ijtc-794	185	28	its	its	PRON
ijtc-794	185	29	future	future	ADJ
ijtc-794	185	30	direction	direction	NOUN
ijtc-794	185	31	.	.	PUNCT
ijtc-794	186	1	by	by	ADP
ijtc-794	186	2	maximizing	maximize	VERB
ijtc-794	186	3	resource	resource	NOUN
ijtc-794	186	4	allocation	allocation	NOUN
ijtc-794	186	5	,	,	PUNCT
ijtc-794	186	6	establishing	establish	VERB
ijtc-794	186	7	a	a	DET
ijtc-794	186	8	positive	positive	ADJ
ijtc-794	186	9	work	work	NOUN
ijtc-794	186	10	atmosphere	atmosphere	NOUN
ijtc-794	186	11	,	,	PUNCT
ijtc-794	186	12	and	and	CCONJ
ijtc-794	186	13	making	make	VERB
ijtc-794	186	14	well	well	ADV
ijtc-794	186	15	-	-	PUNCT
ijtc-794	186	16	informed	inform	VERB
ijtc-794	186	17	choices	choice	NOUN
ijtc-794	186	18	,	,	PUNCT
ijtc-794	186	19	competent	competent	ADJ
ijtc-794	186	20	managers	manager	NOUN
ijtc-794	186	21	have	have	VERB
ijtc-794	186	22	the	the	DET
ijtc-794	186	23	ability	ability	NOUN
ijtc-794	186	24	to	to	PART
ijtc-794	186	25	build	build	VERB
ijtc-794	186	26	a	a	DET
ijtc-794	186	27	successful	successful	ADJ
ijtc-794	186	28	and	and	CCONJ
ijtc-794	186	29	profitable	profitable	ADJ
ijtc-794	186	30	firm	firm	NOUN
ijtc-794	186	31	(	(	PUNCT
ijtc-794	186	32	kazibudzki	kazibudzki	ADJ
ijtc-794	186	33	,	,	PUNCT
ijtc-794	186	34	2023	2023	NUM
ijtc-794	186	35	)	)	PUNCT
ijtc-794	186	36	.	.	PUNCT
ijtc-794	187	1	when	when	SCONJ
ijtc-794	187	2	management	management	NOUN
ijtc-794	187	3	competence	competence	NOUN
ijtc-794	187	4	develops	develop	VERB
ijtc-794	187	5	,	,	PUNCT
ijtc-794	187	6	there	there	PRON
ijtc-794	187	7	is	be	VERB
ijtc-794	187	8	a	a	DET
ijtc-794	187	9	higher	high	ADJ
ijtc-794	187	10	chance	chance	NOUN
ijtc-794	187	11	for	for	ADP
ijtc-794	187	12	more	more	ADV
ijtc-794	187	13	informed	informed	ADJ
ijtc-794	187	14	decisions	decision	NOUN
ijtc-794	187	15	that	that	PRON
ijtc-794	187	16	allow	allow	VERB
ijtc-794	187	17	the	the	DET
ijtc-794	187	18	organization	organization	NOUN
ijtc-794	187	19	to	to	PART
ijtc-794	187	20	thrive	thrive	VERB
ijtc-794	187	21	in	in	ADP
ijtc-794	187	22	the	the	DET
ijtc-794	187	23	long	long	ADJ
ijtc-794	187	24	run	run	NOUN
ijtc-794	187	25	.	.	PUNCT
ijtc-794	188	1	competent	competent	ADJ
ijtc-794	188	2	managers	manager	NOUN
ijtc-794	188	3	have	have	VERB
ijtc-794	188	4	the	the	DET
ijtc-794	188	5	skills	skill	NOUN
ijtc-794	188	6	and	and	CCONJ
ijtc-794	188	7	knowledge	knowledge	NOUN
ijtc-794	188	8	required	require	VERB
ijtc-794	188	9	to	to	PART
ijtc-794	188	10	allocate	allocate	VERB
ijtc-794	188	11	resources	resource	NOUN
ijtc-794	188	12	appropriately	appropriately	ADV
ijtc-794	188	13	,	,	PUNCT
ijtc-794	188	14	ensuring	ensure	VERB
ijtc-794	188	15	that	that	SCONJ
ijtc-794	188	16	the	the	DET
ijtc-794	188	17	appropriate	appropriate	ADJ
ijtc-794	188	18	resources	resource	NOUN
ijtc-794	188	19	are	be	AUX
ijtc-794	188	20	assigned	assign	VERB
ijtc-794	188	21	to	to	ADP
ijtc-794	188	22	the	the	DET
ijtc-794	188	23	appropriate	appropriate	ADJ
ijtc-794	188	24	tasks	task	NOUN
ijtc-794	188	25	at	at	ADP
ijtc-794	188	26	the	the	DET
ijtc-794	188	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-794	188	28	an	an	DET
ijtc-794	188	29	empirical	empirical	ADJ
ijtc-794	188	30	study	study	NOUN
ijtc-794	188	31	of	of	ADP
ijtc-794	188	32	the	the	DET
ijtc-794	188	33	effect	effect	NOUN
ijtc-794	188	34	of	of	ADP
ijtc-794	188	35	managerial	managerial	ADJ
ijtc-794	188	36	competence	competence	NOUN
ijtc-794	188	37	on	on	ADP
ijtc-794	188	38	firm	firm	ADJ
ijtc-794	188	39	profitability	profitability	NOUN
ijtc-794	188	40	mwenda	mwenda	ADV
ijtc-794	188	41	,	,	PUNCT
ijtc-794	188	42	ngollo	ngollo	NOUN
ijtc-794	188	43	,	,	PUNCT
ijtc-794	188	44	and	and	CCONJ
ijtc-794	188	45	mwasota	mwasota	ADJ
ijtc-794	188	46	502	502	NUM
ijtc-794	188	47	|	|	ADV
ijtc-794	188	48	ilomata	ilomata	PROPN
ijtc-794	188	49	international	international	ADJ
ijtc-794	188	50	journal	journal	NOUN
ijtc-794	188	51	of	of	ADP
ijtc-794	188	52	tax	tax	PROPN
ijtc-794	188	53	&	&	CCONJ
ijtc-794	188	54	accounting	account	VERB
ijtc-794	188	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-794	188	56	appropriate	appropriate	ADJ
ijtc-794	188	57	time	time	NOUN
ijtc-794	188	58	.	.	PUNCT
ijtc-794	189	1	this	this	DET
ijtc-794	189	2	effective	effective	ADJ
ijtc-794	189	3	resource	resource	NOUN
ijtc-794	189	4	allocation	allocation	NOUN
ijtc-794	189	5	boosts	boost	VERB
ijtc-794	189	6	production	production	NOUN
ijtc-794	189	7	and	and	CCONJ
ijtc-794	189	8	contributes	contribute	VERB
ijtc-794	189	9	to	to	ADP
ijtc-794	189	10	higher	high	ADJ
ijtc-794	189	11	profitability	profitability	NOUN
ijtc-794	189	12	.	.	PUNCT
ijtc-794	190	1	furthermore	furthermore	ADV
ijtc-794	190	2	,	,	PUNCT
ijtc-794	190	3	a	a	DET
ijtc-794	190	4	stronger	strong	ADJ
ijtc-794	190	5	capability	capability	NOUN
ijtc-794	190	6	for	for	ADP
ijtc-794	190	7	risk	risk	NOUN
ijtc-794	190	8	management	management	NOUN
ijtc-794	190	9	inside	inside	ADP
ijtc-794	190	10	the	the	DET
ijtc-794	190	11	company	company	NOUN
ijtc-794	190	12	may	may	AUX
ijtc-794	190	13	be	be	AUX
ijtc-794	190	14	attributed	attribute	VERB
ijtc-794	190	15	to	to	ADP
ijtc-794	190	16	higher	high	ADJ
ijtc-794	190	17	managerial	managerial	ADJ
ijtc-794	190	18	expertise	expertise	NOUN
ijtc-794	190	19	.	.	PUNCT
ijtc-794	191	1	competent	competent	ADJ
ijtc-794	191	2	managers	manager	NOUN
ijtc-794	191	3	are	be	AUX
ijtc-794	191	4	proficient	proficient	ADJ
ijtc-794	191	5	at	at	ADP
ijtc-794	191	6	putting	put	VERB
ijtc-794	191	7	into	into	ADP
ijtc-794	191	8	practice	practice	NOUN
ijtc-794	191	9	effective	effective	ADJ
ijtc-794	191	10	risk	risk	NOUN
ijtc-794	191	11	mitigation	mitigation	NOUN
ijtc-794	191	12	measures	measure	NOUN
ijtc-794	191	13	and	and	CCONJ
ijtc-794	191	14	have	have	VERB
ijtc-794	191	15	a	a	DET
ijtc-794	191	16	keen	keen	ADJ
ijtc-794	191	17	grasp	grasp	NOUN
ijtc-794	191	18	of	of	ADP
ijtc-794	191	19	various	various	ADJ
ijtc-794	191	20	risks	risk	NOUN
ijtc-794	191	21	and	and	CCONJ
ijtc-794	191	22	issues	issue	NOUN
ijtc-794	191	23	the	the	DET
ijtc-794	191	24	firm	firm	NOUN
ijtc-794	191	25	may	may	AUX
ijtc-794	191	26	face	face	VERB
ijtc-794	191	27	.	.	PUNCT
ijtc-794	192	1	this	this	DET
ijtc-794	192	2	proactive	proactive	ADJ
ijtc-794	192	3	risk	risk	NOUN
ijtc-794	192	4	management	management	NOUN
ijtc-794	192	5	approach	approach	NOUN
ijtc-794	192	6	decreases	decrease	VERB
ijtc-794	192	7	the	the	DET
ijtc-794	192	8	possibility	possibility	NOUN
ijtc-794	192	9	of	of	ADP
ijtc-794	192	10	expensive	expensive	ADJ
ijtc-794	192	11	failures	failure	NOUN
ijtc-794	192	12	and	and	CCONJ
ijtc-794	192	13	boost	boost	VERB
ijtc-794	192	14	firm	firm	ADJ
ijtc-794	192	15	profitability	profitability	NOUN
ijtc-794	192	16	.	.	PUNCT
ijtc-794	193	1	when	when	SCONJ
ijtc-794	193	2	risks	risk	NOUN
ijtc-794	193	3	are	be	AUX
ijtc-794	193	4	reduced	reduce	VERB
ijtc-794	193	5	and	and	CCONJ
ijtc-794	193	6	workers	worker	NOUN
ijtc-794	193	7	are	be	AUX
ijtc-794	193	8	motivated	motivated	ADJ
ijtc-794	193	9	and	and	CCONJ
ijtc-794	193	10	interested	interested	ADJ
ijtc-794	193	11	in	in	ADP
ijtc-794	193	12	their	their	PRON
ijtc-794	193	13	work	work	NOUN
ijtc-794	193	14	,	,	PUNCT
ijtc-794	193	15	employee	employee	NOUN
ijtc-794	193	16	morale	morale	NOUN
ijtc-794	193	17	goes	go	VERB
ijtc-794	193	18	up	up	ADP
ijtc-794	193	19	.	.	PUNCT
ijtc-794	194	1	this	this	DET
ijtc-794	194	2	boost	boost	NOUN
ijtc-794	194	3	in	in	ADP
ijtc-794	194	4	morale	morale	NOUN
ijtc-794	194	5	leads	lead	VERB
ijtc-794	194	6	to	to	ADP
ijtc-794	194	7	higher	high	ADJ
ijtc-794	194	8	output	output	NOUN
ijtc-794	194	9	,	,	PUNCT
ijtc-794	194	10	which	which	PRON
ijtc-794	194	11	has	have	VERB
ijtc-794	194	12	a	a	DET
ijtc-794	194	13	direct	direct	ADJ
ijtc-794	194	14	effect	effect	NOUN
ijtc-794	194	15	on	on	ADP
ijtc-794	194	16	the	the	DET
ijtc-794	194	17	amount	amount	NOUN
ijtc-794	194	18	of	of	ADP
ijtc-794	194	19	profit	profit	NOUN
ijtc-794	194	20	the	the	DET
ijtc-794	194	21	company	company	NOUN
ijtc-794	194	22	makes	make	VERB
ijtc-794	194	23	.	.	PUNCT
ijtc-794	195	1	inspired	inspire	VERB
ijtc-794	195	2	workers	worker	NOUN
ijtc-794	195	3	who	who	PRON
ijtc-794	195	4	are	be	AUX
ijtc-794	195	5	driven	drive	VERB
ijtc-794	195	6	by	by	ADP
ijtc-794	195	7	their	their	PRON
ijtc-794	195	8	own	own	ADJ
ijtc-794	195	9	needs	need	NOUN
ijtc-794	195	10	tend	tend	VERB
ijtc-794	195	11	to	to	PART
ijtc-794	195	12	go	go	VERB
ijtc-794	195	13	above	above	ADV
ijtc-794	195	14	and	and	CCONJ
ijtc-794	195	15	beyond	beyond	ADP
ijtc-794	195	16	standards	standard	NOUN
ijtc-794	195	17	and	and	CCONJ
ijtc-794	195	18	deliver	deliver	VERB
ijtc-794	195	19	increased	increase	VERB
ijtc-794	195	20	output	output	NOUN
ijtc-794	195	21	.	.	PUNCT
ijtc-794	196	1	another	another	DET
ijtc-794	196	2	angle	angle	NOUN
ijtc-794	196	3	of	of	ADP
ijtc-794	196	4	enhanced	enhanced	ADJ
ijtc-794	196	5	profitability	profitability	NOUN
ijtc-794	196	6	due	due	ADP
ijtc-794	196	7	to	to	ADP
ijtc-794	196	8	managerial	managerial	ADJ
ijtc-794	196	9	competence	competence	NOUN
ijtc-794	196	10	may	may	AUX
ijtc-794	196	11	arise	arise	VERB
ijtc-794	196	12	from	from	ADP
ijtc-794	196	13	customer	customer	NOUN
ijtc-794	196	14	satisfaction	satisfaction	NOUN
ijtc-794	196	15	.	.	PUNCT
ijtc-794	197	1	competent	competent	ADJ
ijtc-794	197	2	managers	manager	NOUN
ijtc-794	197	3	are	be	AUX
ijtc-794	197	4	adept	adept	ADJ
ijtc-794	197	5	at	at	ADP
ijtc-794	197	6	discovering	discover	VERB
ijtc-794	197	7	and	and	CCONJ
ijtc-794	197	8	comprehending	comprehend	VERB
ijtc-794	197	9	the	the	DET
ijtc-794	197	10	demands	demand	NOUN
ijtc-794	197	11	and	and	CCONJ
ijtc-794	197	12	preferences	preference	NOUN
ijtc-794	197	13	of	of	ADP
ijtc-794	197	14	their	their	PRON
ijtc-794	197	15	target	target	NOUN
ijtc-794	197	16	market	market	NOUN
ijtc-794	197	17	.	.	PUNCT
ijtc-794	198	1	firms	firm	NOUN
ijtc-794	198	2	may	may	AUX
ijtc-794	198	3	nurture	nurture	VERB
ijtc-794	198	4	a	a	DET
ijtc-794	198	5	loyal	loyal	ADJ
ijtc-794	198	6	client	client	NOUN
ijtc-794	198	7	-	-	PUNCT
ijtc-794	198	8	based	base	VERB
ijtc-794	198	9	business	business	NOUN
ijtc-794	198	10	and	and	CCONJ
ijtc-794	198	11	achieve	achieve	VERB
ijtc-794	198	12	better	well	ADJ
ijtc-794	198	13	levels	level	NOUN
ijtc-794	198	14	of	of	ADP
ijtc-794	198	15	customer	customer	NOUN
ijtc-794	198	16	satisfaction	satisfaction	NOUN
ijtc-794	198	17	by	by	ADP
ijtc-794	198	18	properly	properly	ADV
ijtc-794	198	19	meeting	meet	VERB
ijtc-794	198	20	their	their	PRON
ijtc-794	198	21	demands	demand	NOUN
ijtc-794	198	22	.	.	PUNCT
ijtc-794	199	1	customers	customer	NOUN
ijtc-794	199	2	that	that	PRON
ijtc-794	199	3	are	be	AUX
ijtc-794	199	4	satisfied	satisfied	ADJ
ijtc-794	199	5	are	be	AUX
ijtc-794	199	6	more	more	ADV
ijtc-794	199	7	inclined	inclined	ADJ
ijtc-794	199	8	to	to	PART
ijtc-794	199	9	repurchase	repurchase	VERB
ijtc-794	199	10	,	,	PUNCT
ijtc-794	199	11	suggest	suggest	VERB
ijtc-794	199	12	the	the	DET
ijtc-794	199	13	company	company	NOUN
ijtc-794	199	14	to	to	ADP
ijtc-794	199	15	others	other	NOUN
ijtc-794	199	16	,	,	PUNCT
ijtc-794	199	17	and	and	CCONJ
ijtc-794	199	18	contribute	contribute	VERB
ijtc-794	199	19	to	to	ADP
ijtc-794	199	20	improved	improved	ADJ
ijtc-794	199	21	sales	sale	NOUN
ijtc-794	199	22	and	and	CCONJ
ijtc-794	199	23	profitability	profitability	NOUN
ijtc-794	199	24	(	(	PUNCT
ijtc-794	199	25	jin	jin	NOUN
ijtc-794	199	26	et	et	PROPN
ijtc-794	199	27	al	al	PROPN
ijtc-794	199	28	.	.	PROPN
ijtc-794	199	29	,	,	PUNCT
ijtc-794	199	30	2022	2022	NUM
ijtc-794	199	31	)	)	PUNCT
ijtc-794	199	32	.	.	PUNCT
ijtc-794	200	1	an	an	DET
ijtc-794	200	2	informed	informed	ADJ
ijtc-794	200	3	and	and	CCONJ
ijtc-794	200	4	educated	educate	VERB
ijtc-794	200	5	decision	decision	NOUN
ijtc-794	200	6	making	making	NOUN
ijtc-794	200	7	is	be	AUX
ijtc-794	200	8	required	require	VERB
ijtc-794	200	9	to	to	PART
ijtc-794	200	10	effectively	effectively	ADV
ijtc-794	200	11	meet	meet	VERB
ijtc-794	200	12	consumer	consumer	NOUN
ijtc-794	200	13	’s	’s	PART
ijtc-794	200	14	expectations	expectation	NOUN
ijtc-794	200	15	and	and	CCONJ
ijtc-794	200	16	demands	demand	NOUN
ijtc-794	200	17	.	.	PUNCT
ijtc-794	201	1	competent	competent	ADJ
ijtc-794	201	2	managers	manager	NOUN
ijtc-794	201	3	can	can	AUX
ijtc-794	201	4	obtain	obtain	VERB
ijtc-794	201	5	and	and	CCONJ
ijtc-794	201	6	evaluate	evaluate	VERB
ijtc-794	201	7	relevant	relevant	ADJ
ijtc-794	201	8	data	datum	NOUN
ijtc-794	201	9	,	,	PUNCT
ijtc-794	201	10	allowing	allow	VERB
ijtc-794	201	11	them	they	PRON
ijtc-794	201	12	to	to	PART
ijtc-794	201	13	make	make	VERB
ijtc-794	201	14	well	well	ADV
ijtc-794	201	15	-	-	PUNCT
ijtc-794	201	16	informed	inform	VERB
ijtc-794	201	17	decisions	decision	NOUN
ijtc-794	201	18	crucial	crucial	ADJ
ijtc-794	201	19	to	to	PART
ijtc-794	201	20	meet	meet	VERB
ijtc-794	201	21	customers	customer	NOUN
ijtc-794	201	22	’	'	PUNCT
ijtc-794	201	23	satisfaction	satisfaction	NOUN
ijtc-794	201	24	.	.	PUNCT
ijtc-794	202	1	lastly	lastly	ADV
ijtc-794	202	2	,	,	PUNCT
ijtc-794	202	3	it	it	PRON
ijtc-794	202	4	can	can	AUX
ijtc-794	202	5	be	be	AUX
ijtc-794	202	6	summarized	summarize	VERB
ijtc-794	202	7	that	that	SCONJ
ijtc-794	202	8	with	with	ADP
ijtc-794	202	9	good	good	ADJ
ijtc-794	202	10	management	management	NOUN
ijtc-794	202	11	,	,	PUNCT
ijtc-794	202	12	the	the	DET
ijtc-794	202	13	firm	firm	NOUN
ijtc-794	202	14	is	be	AUX
ijtc-794	202	15	more	more	ADV
ijtc-794	202	16	likely	likely	ADJ
ijtc-794	202	17	to	to	PART
ijtc-794	202	18	have	have	VERB
ijtc-794	202	19	highquality	highquality	NOUN
ijtc-794	202	20	internal	internal	ADJ
ijtc-794	202	21	control	control	NOUN
ijtc-794	202	22	mechanisms	mechanism	NOUN
ijtc-794	202	23	and	and	CCONJ
ijtc-794	202	24	better	well	ADJ
ijtc-794	202	25	company	company	NOUN
ijtc-794	202	26	governance	governance	NOUN
ijtc-794	202	27	instituted	institute	VERB
ijtc-794	202	28	in	in	ADP
ijtc-794	202	29	place	place	NOUN
ijtc-794	202	30	.	.	PUNCT
ijtc-794	203	1	competent	competent	ADJ
ijtc-794	203	2	managers	manager	NOUN
ijtc-794	203	3	are	be	AUX
ijtc-794	203	4	likely	likely	ADJ
ijtc-794	203	5	to	to	PART
ijtc-794	203	6	put	put	VERB
ijtc-794	203	7	in	in	ADP
ijtc-794	203	8	place	place	NOUN
ijtc-794	203	9	solid	solid	ADJ
ijtc-794	203	10	systems	system	NOUN
ijtc-794	203	11	and	and	CCONJ
ijtc-794	203	12	procedures	procedure	NOUN
ijtc-794	203	13	to	to	PART
ijtc-794	203	14	assure	assure	VERB
ijtc-794	203	15	the	the	DET
ijtc-794	203	16	organization	organization	NOUN
ijtc-794	203	17	's	's	PART
ijtc-794	203	18	openness	openness	NOUN
ijtc-794	203	19	,	,	PUNCT
ijtc-794	203	20	accountability	accountability	NOUN
ijtc-794	203	21	,	,	PUNCT
ijtc-794	203	22	and	and	CCONJ
ijtc-794	203	23	ethical	ethical	ADJ
ijtc-794	203	24	behaviour	behaviour	NOUN
ijtc-794	203	25	.	.	PUNCT
ijtc-794	204	1	as	as	ADP
ijtc-794	204	2	a	a	DET
ijtc-794	204	3	result	result	NOUN
ijtc-794	204	4	,	,	PUNCT
ijtc-794	204	5	this	this	PRON
ijtc-794	204	6	improves	improve	VERB
ijtc-794	204	7	overall	overall	ADJ
ijtc-794	204	8	organizational	organizational	ADJ
ijtc-794	204	9	efficiency	efficiency	NOUN
ijtc-794	204	10	and	and	CCONJ
ijtc-794	204	11	protects	protect	VERB
ijtc-794	204	12	against	against	ADP
ijtc-794	204	13	fraudulent	fraudulent	ADJ
ijtc-794	204	14	or	or	CCONJ
ijtc-794	204	15	mismanaged	mismanage	VERB
ijtc-794	204	16	actions	action	NOUN
ijtc-794	204	17	fostering	foster	VERB
ijtc-794	204	18	long	long	ADJ
ijtc-794	204	19	term	term	NOUN
ijtc-794	204	20	profitability	profitability	NOUN
ijtc-794	204	21	.	.	PUNCT
ijtc-794	205	1	robustness	robustness	NOUN
ijtc-794	205	2	check	check	NOUN
ijtc-794	205	3	on	on	ADP
ijtc-794	205	4	managerial	managerial	ADJ
ijtc-794	205	5	competence	competence	NOUN
ijtc-794	205	6	and	and	CCONJ
ijtc-794	205	7	profitability	profitability	NOUN
ijtc-794	205	8	a	a	DET
ijtc-794	205	9	pooled	pooled	ADJ
ijtc-794	205	10	ordinary	ordinary	ADJ
ijtc-794	205	11	least	least	ADJ
ijtc-794	205	12	squares	square	NOUN
ijtc-794	205	13	(	(	PUNCT
ijtc-794	205	14	pols	pol	NOUN
ijtc-794	205	15	)	)	PUNCT
ijtc-794	205	16	regression	regression	NOUN
ijtc-794	205	17	was	be	AUX
ijtc-794	205	18	used	use	VERB
ijtc-794	205	19	as	as	ADP
ijtc-794	205	20	an	an	DET
ijtc-794	205	21	alternative	alternative	ADJ
ijtc-794	205	22	baseline	baseline	NOUN
ijtc-794	205	23	model	model	NOUN
ijtc-794	205	24	to	to	PART
ijtc-794	205	25	confirm	confirm	VERB
ijtc-794	205	26	the	the	DET
ijtc-794	205	27	consistency	consistency	NOUN
ijtc-794	205	28	and	and	CCONJ
ijtc-794	205	29	trustworthiness	trustworthiness	NOUN
ijtc-794	205	30	of	of	ADP
ijtc-794	205	31	the	the	DET
ijtc-794	205	32	data	datum	NOUN
ijtc-794	205	33	obtained	obtain	VERB
ijtc-794	205	34	from	from	ADP
ijtc-794	205	35	the	the	DET
ijtc-794	205	36	fixed	fix	VERB
ijtc-794	205	37	effect	effect	NOUN
ijtc-794	205	38	model	model	NOUN
ijtc-794	205	39	.	.	PUNCT
ijtc-794	206	1	pols	pol	NOUN
ijtc-794	206	2	was	be	AUX
ijtc-794	206	3	chosen	choose	VERB
ijtc-794	206	4	because	because	SCONJ
ijtc-794	206	5	of	of	ADP
ijtc-794	206	6	its	its	PRON
ijtc-794	206	7	broad	broad	ADJ
ijtc-794	206	8	use	use	NOUN
ijtc-794	206	9	in	in	ADP
ijtc-794	206	10	researching	research	VERB
ijtc-794	206	11	firm	firm	ADJ
ijtc-794	206	12	profitability	profitability	NOUN
ijtc-794	206	13	and	and	CCONJ
ijtc-794	206	14	its	its	PRON
ijtc-794	206	15	constant	constant	ADJ
ijtc-794	206	16	track	track	NOUN
ijtc-794	206	17	record	record	NOUN
ijtc-794	206	18	of	of	ADP
ijtc-794	206	19	producing	produce	VERB
ijtc-794	206	20	satisfying	satisfying	NOUN
ijtc-794	206	21	results	result	NOUN
ijtc-794	206	22	.	.	PUNCT
ijtc-794	207	1	furthermore	furthermore	ADV
ijtc-794	207	2	,	,	PUNCT
ijtc-794	207	3	pols	pol	NOUN
ijtc-794	207	4	is	be	AUX
ijtc-794	207	5	a	a	DET
ijtc-794	207	6	straightforward	straightforward	ADJ
ijtc-794	207	7	and	and	CCONJ
ijtc-794	207	8	suitable	suitable	ADJ
ijtc-794	207	9	approach	approach	NOUN
ijtc-794	207	10	for	for	ADP
ijtc-794	207	11	estimating	estimate	VERB
ijtc-794	207	12	relationships	relationship	NOUN
ijtc-794	207	13	in	in	ADP
ijtc-794	207	14	econometric	econometric	ADJ
ijtc-794	207	15	models	model	NOUN
ijtc-794	207	16	like	like	ADP
ijtc-794	207	17	the	the	DET
ijtc-794	207	18	one	one	NOUN
ijtc-794	207	19	used	use	VERB
ijtc-794	207	20	in	in	ADP
ijtc-794	207	21	this	this	DET
ijtc-794	207	22	work	work	NOUN
ijtc-794	207	23	.	.	PUNCT
ijtc-794	208	1	the	the	DET
ijtc-794	208	2	same	same	ADJ
ijtc-794	208	3	variables	variable	NOUN
ijtc-794	208	4	as	as	ADP
ijtc-794	208	5	in	in	ADP
ijtc-794	208	6	the	the	DET
ijtc-794	208	7	baseline	baseline	NOUN
ijtc-794	208	8	model	model	NOUN
ijtc-794	208	9	were	be	AUX
ijtc-794	208	10	used	use	VERB
ijtc-794	208	11	,	,	PUNCT
ijtc-794	208	12	the	the	DET
ijtc-794	208	13	dependent	dependent	ADJ
ijtc-794	208	14	variable	variable	NOUN
ijtc-794	208	15	was	be	AUX
ijtc-794	208	16	the	the	DET
ijtc-794	208	17	return	return	NOUN
ijtc-794	208	18	on	on	ADP
ijtc-794	208	19	assets	asset	NOUN
ijtc-794	208	20	(	(	PUNCT
ijtc-794	208	21	roa	roa	NOUN
ijtc-794	208	22	)	)	PUNCT
ijtc-794	208	23	,	,	PUNCT
ijtc-794	208	24	functioned	function	VERB
ijtc-794	208	25	as	as	ADP
ijtc-794	208	26	a	a	DET
ijtc-794	208	27	measure	measure	NOUN
ijtc-794	208	28	of	of	ADP
ijtc-794	208	29	firm	firm	ADJ
ijtc-794	208	30	profitability	profitability	NOUN
ijtc-794	208	31	.	.	PUNCT
ijtc-794	209	1	management	management	NOUN
ijtc-794	209	2	competence	competence	NOUN
ijtc-794	209	3	was	be	AUX
ijtc-794	209	4	the	the	DET
ijtc-794	209	5	independent	independent	ADJ
ijtc-794	209	6	variable	variable	NOUN
ijtc-794	209	7	while	while	SCONJ
ijtc-794	209	8	dividend	dividend	NOUN
ijtc-794	209	9	payout	payout	NOUN
ijtc-794	209	10	,	,	PUNCT
ijtc-794	209	11	sales	sale	NOUN
ijtc-794	209	12	growth	growth	NOUN
ijtc-794	209	13	,	,	PUNCT
ijtc-794	209	14	leverage	leverage	NOUN
ijtc-794	209	15	,	,	PUNCT
ijtc-794	209	16	firm	firm	ADJ
ijtc-794	209	17	size	size	NOUN
ijtc-794	209	18	and	and	CCONJ
ijtc-794	209	19	age	age	NOUN
ijtc-794	209	20	were	be	AUX
ijtc-794	209	21	the	the	DET
ijtc-794	209	22	control	control	NOUN
ijtc-794	209	23	variables	variable	NOUN
ijtc-794	209	24	.	.	PUNCT
ijtc-794	210	1	the	the	DET
ijtc-794	210	2	results	result	NOUN
ijtc-794	210	3	of	of	ADP
ijtc-794	210	4	the	the	DET
ijtc-794	210	5	pols	pol	NOUN
ijtc-794	210	6	regression	regression	NOUN
ijtc-794	210	7	analysis	analysis	NOUN
ijtc-794	210	8	are	be	AUX
ijtc-794	210	9	then	then	ADV
ijtc-794	210	10	reported	report	VERB
ijtc-794	210	11	in	in	ADP
ijtc-794	210	12	table	table	NOUN
ijtc-794	210	13	9	9	NUM
ijtc-794	210	14	.	.	PUNCT
ijtc-794	211	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-794	211	2	an	an	DET
ijtc-794	211	3	empirical	empirical	ADJ
ijtc-794	211	4	study	study	NOUN
ijtc-794	211	5	of	of	ADP
ijtc-794	211	6	the	the	DET
ijtc-794	211	7	effect	effect	NOUN
ijtc-794	211	8	of	of	ADP
ijtc-794	211	9	managerial	managerial	ADJ
ijtc-794	211	10	competence	competence	NOUN
ijtc-794	211	11	on	on	ADP
ijtc-794	211	12	firm	firm	ADJ
ijtc-794	211	13	profitability	profitability	NOUN
ijtc-794	211	14	mwenda	mwenda	ADV
ijtc-794	211	15	,	,	PUNCT
ijtc-794	211	16	ngollo	ngollo	NOUN
ijtc-794	211	17	,	,	PUNCT
ijtc-794	211	18	and	and	CCONJ
ijtc-794	211	19	mwasota	mwasota	ADJ
ijtc-794	211	20	503	503	NUM
ijtc-794	211	21	|	|	ADV
ijtc-794	211	22	ilomata	ilomata	PROPN
ijtc-794	211	23	international	international	ADJ
ijtc-794	211	24	journal	journal	NOUN
ijtc-794	211	25	of	of	ADP
ijtc-794	211	26	tax	tax	PROPN
ijtc-794	211	27	&	&	CCONJ
ijtc-794	211	28	accounting	account	VERB
ijtc-794	211	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	211	30	table	table	NOUN
ijtc-794	211	31	9	9	NUM
ijtc-794	211	32	:	:	PUNCT
ijtc-794	211	33	analysis	analysis	NOUN
ijtc-794	211	34	of	of	ADP
ijtc-794	211	35	effect	effect	NOUN
ijtc-794	211	36	of	of	ADP
ijtc-794	211	37	managerial	managerial	ADJ
ijtc-794	211	38	competence	competence	NOUN
ijtc-794	211	39	on	on	ADP
ijtc-794	211	40	firm	firm	ADJ
ijtc-794	211	41	profitability	profitability	NOUN
ijtc-794	211	42	by	by	ADP
ijtc-794	211	43	using	use	VERB
ijtc-794	211	44	pols	pol	NOUN
ijtc-794	211	45	variables	variable	VERB
ijtc-794	211	46	1	1	NUM
ijtc-794	211	47	2	2	NUM
ijtc-794	211	48	3	3	NUM
ijtc-794	211	49	firm	firm	NOUN
ijtc-794	211	50	leverage	leverage	NOUN
ijtc-794	211	51	13.9946	13.9946	NUM
ijtc-794	211	52	*	*	SYM
ijtc-794	211	53	*	*	PUNCT
ijtc-794	211	54	*	*	NOUN
ijtc-794	211	55	11.6527	11.6527	NUM
ijtc-794	211	56	*	*	PUNCT
ijtc-794	211	57	*	*	PUNCT
ijtc-794	211	58	*	*	NOUN
ijtc-794	211	59	14.1414	14.1414	NUM
ijtc-794	211	60	*	*	PUNCT
ijtc-794	211	61	*	*	PUNCT
ijtc-794	211	62	*	*	PUNCT
ijtc-794	211	63	(	(	PUNCT
ijtc-794	211	64	3.522	3.522	NUM
ijtc-794	211	65	)	)	PUNCT
ijtc-794	211	66	(	(	PUNCT
ijtc-794	211	67	3.621	3.621	NUM
ijtc-794	211	68	)	)	PUNCT
ijtc-794	211	69	(	(	PUNCT
ijtc-794	211	70	3.544	3.544	NUM
ijtc-794	211	71	)	)	PUNCT
ijtc-794	211	72	sales	sale	NOUN
ijtc-794	211	73	growth	growth	NOUN
ijtc-794	211	74	1.0534	1.0534	NUM
ijtc-794	211	75	*	*	PUNCT
ijtc-794	211	76	*	*	PUNCT
ijtc-794	211	77	*	*	X
ijtc-794	211	78	1.0483	1.0483	NUM
ijtc-794	211	79	*	*	PUNCT
ijtc-794	211	80	*	*	PUNCT
ijtc-794	211	81	*	*	PUNCT
ijtc-794	212	1	1.0544	1.0544	NUM
ijtc-794	212	2	*	*	PUNCT
ijtc-794	212	3	*	*	PUNCT
ijtc-794	212	4	*	*	PUNCT
ijtc-794	212	5	(	(	PUNCT
ijtc-794	212	6	0.133	0.133	NUM
ijtc-794	212	7	)	)	PUNCT
ijtc-794	212	8	(	(	PUNCT
ijtc-794	212	9	0.134	0.134	NUM
ijtc-794	212	10	)	)	PUNCT
ijtc-794	212	11	(	(	PUNCT
ijtc-794	212	12	0.137	0.137	NUM
ijtc-794	212	13	)	)	PUNCT
ijtc-794	212	14	dividend	dividend	NOUN
ijtc-794	212	15	pay	pay	VERB
ijtc-794	212	16	-	-	PUNCT
ijtc-794	212	17	out	out	ADP
ijtc-794	212	18	7.9821	7.9821	NUM
ijtc-794	212	19	*	*	PUNCT
ijtc-794	212	20	*	*	PUNCT
ijtc-794	212	21	*	*	X
ijtc-794	212	22	8.2360	8.2360	NUM
ijtc-794	212	23	*	*	PUNCT
ijtc-794	212	24	*	*	PUNCT
ijtc-794	212	25	*	*	PUNCT
ijtc-794	212	26	6.8023	6.8023	NUM
ijtc-794	212	27	*	*	PUNCT
ijtc-794	212	28	*	*	PUNCT
ijtc-794	212	29	(	(	PUNCT
ijtc-794	212	30	2.764	2.764	NUM
ijtc-794	212	31	)	)	PUNCT
ijtc-794	212	32	(	(	PUNCT
ijtc-794	212	33	2.950	2.950	NUM
ijtc-794	212	34	)	)	PUNCT
ijtc-794	212	35	(	(	PUNCT
ijtc-794	212	36	2.858	2.858	NUM
ijtc-794	212	37	)	)	PUNCT
ijtc-794	212	38	management	management	NOUN
ijtc-794	212	39	competence	competence	NOUN
ijtc-794	212	40	2.1702	2.1702	NUM
ijtc-794	212	41	*	*	PUNCT
ijtc-794	212	42	*	*	PUNCT
ijtc-794	212	43	*	*	PUNCT
ijtc-794	213	1	1.5032	1.5032	NUM
ijtc-794	213	2	*	*	PUNCT
ijtc-794	213	3	*	*	PUNCT
ijtc-794	213	4	*	*	PUNCT
ijtc-794	214	1	2.1855	2.1855	NUM
ijtc-794	214	2	*	*	PUNCT
ijtc-794	214	3	*	*	PUNCT
ijtc-794	214	4	*	*	PUNCT
ijtc-794	214	5	(	(	PUNCT
ijtc-794	214	6	0.422	0.422	NUM
ijtc-794	214	7	)	)	PUNCT
ijtc-794	214	8	(	(	PUNCT
ijtc-794	214	9	0.477	0.477	NUM
ijtc-794	214	10	)	)	PUNCT
ijtc-794	214	11	(	(	PUNCT
ijtc-794	214	12	0.713	0.713	NUM
ijtc-794	214	13	)	)	PUNCT
ijtc-794	214	14	firm	firm	ADJ
ijtc-794	214	15	size	size	NOUN
ijtc-794	214	16	3.8208	3.8208	NUM
ijtc-794	214	17	*	*	SYM
ijtc-794	214	18	3.7291	3.7291	NUM
ijtc-794	214	19	*	*	SYM
ijtc-794	214	20	firm	firm	ADJ
ijtc-794	214	21	age	age	NOUN
ijtc-794	214	22	(	(	PUNCT
ijtc-794	214	23	2.092	2.092	NUM
ijtc-794	214	24	)	)	PUNCT
ijtc-794	214	25	1.3043	1.3043	NUM
ijtc-794	214	26	*	*	PUNCT
ijtc-794	214	27	*	*	PUNCT
ijtc-794	214	28	*	*	PUNCT
ijtc-794	214	29	(	(	PUNCT
ijtc-794	214	30	2.063	2.063	NUM
ijtc-794	214	31	)	)	PUNCT
ijtc-794	214	32	1.2203	1.2203	NUM
ijtc-794	214	33	*	*	PUNCT
ijtc-794	214	34	*	*	PUNCT
ijtc-794	214	35	*	*	PUNCT
ijtc-794	214	36	(	(	PUNCT
ijtc-794	214	37	0.329	0.329	NUM
ijtc-794	214	38	)	)	PUNCT
ijtc-794	214	39	(	(	PUNCT
ijtc-794	214	40	0.257	0.257	NUM
ijtc-794	214	41	)	)	PUNCT
ijtc-794	214	42	firm	firm	ADJ
ijtc-794	214	43	dummy	dummy	NOUN
ijtc-794	215	1	yes	yes	INTJ
ijtc-794	216	1	yes	yes	INTJ
ijtc-794	217	1	yes	yes	INTJ
ijtc-794	217	2	time	time	NOUN
ijtc-794	217	3	dummy	dummy	NOUN
ijtc-794	218	1	yes	yes	INTJ
ijtc-794	218	2	yes	yes	INTJ
ijtc-794	218	3	yes	yes	INTJ
ijtc-794	218	4	constant	constant	ADJ
ijtc-794	218	5	-33.2194	-33.2194	PUNCT
ijtc-794	218	6	*	*	NOUN
ijtc-794	218	7	*	*	PUNCT
ijtc-794	218	8	*	*	PUNCT
ijtc-794	218	9	-17.7147	-17.7147	PUNCT
ijtc-794	218	10	*	*	PUNCT
ijtc-794	218	11	*	*	PUNCT
ijtc-794	218	12	-44.2609	-44.2609	PROPN
ijtc-794	218	13	*	*	PUNCT
ijtc-794	218	14	*	*	PUNCT
ijtc-794	218	15	*	*	PUNCT
ijtc-794	218	16	(	(	PUNCT
ijtc-794	218	17	7.146	7.146	NUM
ijtc-794	218	18	)	)	PUNCT
ijtc-794	218	19	(	(	PUNCT
ijtc-794	218	20	8.899	8.899	NUM
ijtc-794	218	21	)	)	PUNCT
ijtc-794	218	22	(	(	PUNCT
ijtc-794	218	23	16.889	16.889	NUM
ijtc-794	218	24	)	)	PUNCT
ijtc-794	218	25	number	number	NOUN
ijtc-794	218	26	of	of	ADP
ijtc-794	218	27	firms	firm	NOUN
ijtc-794	218	28	21	21	NUM
ijtc-794	218	29	21	21	NUM
ijtc-794	218	30	21	21	NUM
ijtc-794	218	31	standard	standard	ADJ
ijtc-794	218	32	errors	error	NOUN
ijtc-794	218	33	in	in	ADP
ijtc-794	218	34	parentheses	parenthesis	NOUN
ijtc-794	218	35	key	key	ADJ
ijtc-794	218	36	:	:	PUNCT
ijtc-794	218	37	*	*	PUNCT
ijtc-794	218	38	significant	significant	ADJ
ijtc-794	218	39	at	at	ADP
ijtc-794	218	40	10	10	NUM
ijtc-794	218	41	%	%	NOUN
ijtc-794	218	42	,	,	PUNCT
ijtc-794	218	43	*	*	PUNCT
ijtc-794	218	44	*	*	PUNCT
ijtc-794	218	45	significant	significant	ADJ
ijtc-794	218	46	at	at	ADP
ijtc-794	218	47	5	5	NUM
ijtc-794	218	48	%	%	NOUN
ijtc-794	218	49	,	,	PUNCT
ijtc-794	218	50	*	*	PUNCT
ijtc-794	218	51	*	*	PUNCT
ijtc-794	218	52	*	*	PUNCT
ijtc-794	218	53	significant	significant	ADJ
ijtc-794	218	54	at1	at1	NOUN
ijtc-794	218	55	%	%	NOUN
ijtc-794	218	56	.	.	PUNCT
ijtc-794	219	1	the	the	DET
ijtc-794	219	2	findings	finding	NOUN
ijtc-794	219	3	clearly	clearly	ADV
ijtc-794	219	4	show	show	VERB
ijtc-794	219	5	that	that	SCONJ
ijtc-794	219	6	the	the	DET
ijtc-794	219	7	factors	factor	NOUN
ijtc-794	219	8	of	of	ADP
ijtc-794	219	9	statistically	statistically	ADV
ijtc-794	219	10	significant	significant	ADJ
ijtc-794	219	11	impact	impact	NOUN
ijtc-794	219	12	on	on	ADP
ijtc-794	219	13	firm	firm	ADJ
ijtc-794	219	14	profitability	profitability	NOUN
ijtc-794	219	15	in	in	ADP
ijtc-794	219	16	the	the	DET
ijtc-794	219	17	baseline	baseline	NOUN
ijtc-794	219	18	model	model	NOUN
ijtc-794	219	19	also	also	ADV
ijtc-794	219	20	had	have	VERB
ijtc-794	219	21	a	a	DET
ijtc-794	219	22	statistically	statistically	ADV
ijtc-794	219	23	significant	significant	ADJ
ijtc-794	219	24	impact	impact	NOUN
ijtc-794	219	25	on	on	ADP
ijtc-794	219	26	firm	firm	ADJ
ijtc-794	219	27	profitability	profitability	NOUN
ijtc-794	219	28	when	when	SCONJ
ijtc-794	219	29	assessed	assess	VERB
ijtc-794	219	30	using	use	VERB
ijtc-794	219	31	the	the	DET
ijtc-794	219	32	pols	pol	NOUN
ijtc-794	219	33	technique	technique	NOUN
ijtc-794	219	34	.	.	PUNCT
ijtc-794	220	1	as	as	SCONJ
ijtc-794	220	2	indicated	indicate	VERB
ijtc-794	220	3	in	in	ADP
ijtc-794	220	4	table	table	NOUN
ijtc-794	220	5	8	8	NUM
ijtc-794	220	6	,	,	PUNCT
ijtc-794	220	7	the	the	DET
ijtc-794	220	8	similarity	similarity	NOUN
ijtc-794	220	9	of	of	ADP
ijtc-794	220	10	findings	finding	NOUN
ijtc-794	220	11	between	between	ADP
ijtc-794	220	12	the	the	DET
ijtc-794	220	13	two	two	NUM
ijtc-794	220	14	models	model	NOUN
ijtc-794	220	15	improves	improve	VERB
ijtc-794	220	16	the	the	DET
ijtc-794	220	17	robustness	robustness	NOUN
ijtc-794	220	18	of	of	ADP
ijtc-794	220	19	the	the	DET
ijtc-794	220	20	results	result	NOUN
ijtc-794	220	21	obtained	obtain	VERB
ijtc-794	220	22	.	.	PUNCT
ijtc-794	221	1	as	as	ADP
ijtc-794	221	2	a	a	DET
ijtc-794	221	3	result	result	NOUN
ijtc-794	221	4	,	,	PUNCT
ijtc-794	221	5	these	these	DET
ijtc-794	221	6	data	datum	NOUN
ijtc-794	221	7	provide	provide	VERB
ijtc-794	221	8	compelling	compelling	ADJ
ijtc-794	221	9	evidence	evidence	NOUN
ijtc-794	221	10	to	to	PART
ijtc-794	221	11	reject	reject	VERB
ijtc-794	221	12	the	the	DET
ijtc-794	221	13	null	null	ADJ
ijtc-794	221	14	hypothesis	hypothesis	NOUN
ijtc-794	221	15	.	.	PUNCT
ijtc-794	222	1	conclusions	conclusion	NOUN
ijtc-794	222	2	this	this	DET
ijtc-794	222	3	study	study	NOUN
ijtc-794	222	4	looked	look	VERB
ijtc-794	222	5	at	at	ADP
ijtc-794	222	6	the	the	DET
ijtc-794	222	7	effect	effect	NOUN
ijtc-794	222	8	of	of	ADP
ijtc-794	222	9	managerial	managerial	ADJ
ijtc-794	222	10	competency	competency	NOUN
ijtc-794	222	11	on	on	ADP
ijtc-794	222	12	the	the	DET
ijtc-794	222	13	profitability	profitability	NOUN
ijtc-794	222	14	of	of	ADP
ijtc-794	222	15	firms	firm	NOUN
ijtc-794	222	16	listed	list	VERB
ijtc-794	222	17	on	on	ADP
ijtc-794	222	18	the	the	DET
ijtc-794	222	19	dse	dse	PROPN
ijtc-794	222	20	.	.	PUNCT
ijtc-794	223	1	the	the	DET
ijtc-794	223	2	study	study	NOUN
ijtc-794	223	3	findings	finding	NOUN
ijtc-794	223	4	demonstrated	demonstrate	VERB
ijtc-794	223	5	a	a	DET
ijtc-794	223	6	favourable	favourable	ADJ
ijtc-794	223	7	relationship	relationship	NOUN
ijtc-794	223	8	between	between	ADP
ijtc-794	223	9	management	management	NOUN
ijtc-794	223	10	competency	competency	NOUN
ijtc-794	223	11	and	and	CCONJ
ijtc-794	223	12	profitability	profitability	NOUN
ijtc-794	223	13	for	for	ADP
ijtc-794	223	14	publicly	publicly	ADV
ijtc-794	223	15	traded	trade	VERB
ijtc-794	223	16	enterprises	enterprise	NOUN
ijtc-794	223	17	.	.	PUNCT
ijtc-794	224	1	it	it	PRON
ijtc-794	224	2	is	be	AUX
ijtc-794	224	3	quite	quite	ADV
ijtc-794	224	4	likely	likely	ADJ
ijtc-794	224	5	that	that	SCONJ
ijtc-794	224	6	organizations	organization	NOUN
ijtc-794	224	7	with	with	ADP
ijtc-794	224	8	competent	competent	ADJ
ijtc-794	224	9	management	management	NOUN
ijtc-794	224	10	teams	team	NOUN
ijtc-794	224	11	will	will	AUX
ijtc-794	224	12	be	be	AUX
ijtc-794	224	13	more	more	ADV
ijtc-794	224	14	likely	likely	ADJ
ijtc-794	224	15	to	to	PART
ijtc-794	224	16	achieve	achieve	VERB
ijtc-794	224	17	profitability	profitability	NOUN
ijtc-794	224	18	.	.	PUNCT
ijtc-794	225	1	competent	competent	ADJ
ijtc-794	225	2	managers	manager	NOUN
ijtc-794	225	3	have	have	VERB
ijtc-794	225	4	the	the	DET
ijtc-794	225	5	abilities	ability	NOUN
ijtc-794	225	6	and	and	CCONJ
ijtc-794	225	7	expertise	expertise	NOUN
ijtc-794	225	8	required	require	VERB
ijtc-794	225	9	to	to	PART
ijtc-794	225	10	efficiently	efficiently	ADV
ijtc-794	225	11	utilize	utilize	VERB
ijtc-794	225	12	the	the	DET
ijtc-794	225	13	resources	resource	NOUN
ijtc-794	225	14	available	available	ADJ
ijtc-794	225	15	to	to	ADP
ijtc-794	225	16	them	they	PRON
ijtc-794	225	17	,	,	PUNCT
ijtc-794	225	18	hence	hence	ADV
ijtc-794	225	19	increasing	increase	VERB
ijtc-794	225	20	the	the	DET
ijtc-794	225	21	firm	firm	NOUN
ijtc-794	225	22	's	's	PART
ijtc-794	225	23	total	total	ADJ
ijtc-794	225	24	profitability	profitability	NOUN
ijtc-794	225	25	.	.	PUNCT
ijtc-794	226	1	the	the	DET
ijtc-794	226	2	capacity	capacity	NOUN
ijtc-794	226	3	to	to	PART
ijtc-794	226	4	make	make	VERB
ijtc-794	226	5	educated	educated	ADJ
ijtc-794	226	6	financial	financial	ADJ
ijtc-794	226	7	judgments	judgment	NOUN
ijtc-794	226	8	is	be	AUX
ijtc-794	226	9	an	an	DET
ijtc-794	226	10	important	important	ADJ
ijtc-794	226	11	part	part	NOUN
ijtc-794	226	12	of	of	ADP
ijtc-794	226	13	good	good	ADJ
ijtc-794	226	14	management	management	NOUN
ijtc-794	226	15	.	.	PUNCT
ijtc-794	227	1	competent	competent	ADJ
ijtc-794	227	2	managers	manager	NOUN
ijtc-794	227	3	understand	understand	VERB
ijtc-794	227	4	the	the	DET
ijtc-794	227	5	purpose	purpose	NOUN
ijtc-794	227	6	of	of	ADP
ijtc-794	227	7	borrowing	borrowing	NOUN
ijtc-794	227	8	and	and	CCONJ
ijtc-794	227	9	when	when	SCONJ
ijtc-794	227	10	and	and	CCONJ
ijtc-794	227	11	how	how	SCONJ
ijtc-794	227	12	to	to	PART
ijtc-794	227	13	get	get	VERB
ijtc-794	227	14	essential	essential	ADJ
ijtc-794	227	15	finance	finance	NOUN
ijtc-794	227	16	through	through	ADP
ijtc-794	227	17	borrowing	borrowing	NOUN
ijtc-794	227	18	.	.	PUNCT
ijtc-794	228	1	they	they	PRON
ijtc-794	228	2	can	can	AUX
ijtc-794	228	3	also	also	ADV
ijtc-794	228	4	identify	identify	VERB
ijtc-794	228	5	the	the	DET
ijtc-794	228	6	types	type	NOUN
ijtc-794	228	7	of	of	ADP
ijtc-794	228	8	individuals	individual	NOUN
ijtc-794	228	9	who	who	PRON
ijtc-794	228	10	will	will	AUX
ijtc-794	228	11	contribute	contribute	VERB
ijtc-794	228	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-794	228	13	an	an	DET
ijtc-794	228	14	empirical	empirical	ADJ
ijtc-794	228	15	study	study	NOUN
ijtc-794	228	16	of	of	ADP
ijtc-794	228	17	the	the	DET
ijtc-794	228	18	effect	effect	NOUN
ijtc-794	228	19	of	of	ADP
ijtc-794	228	20	managerial	managerial	ADJ
ijtc-794	228	21	competence	competence	NOUN
ijtc-794	228	22	on	on	ADP
ijtc-794	228	23	firm	firm	ADJ
ijtc-794	228	24	profitability	profitability	NOUN
ijtc-794	228	25	mwenda	mwenda	ADV
ijtc-794	228	26	,	,	PUNCT
ijtc-794	228	27	ngollo	ngollo	NOUN
ijtc-794	228	28	,	,	PUNCT
ijtc-794	228	29	and	and	CCONJ
ijtc-794	228	30	mwasota	mwasota	ADJ
ijtc-794	228	31	504	504	NUM
ijtc-794	228	32	|	|	NOUN
ijtc-794	228	33	ilomata	ilomata	PROPN
ijtc-794	228	34	international	international	ADJ
ijtc-794	228	35	journal	journal	NOUN
ijtc-794	228	36	of	of	ADP
ijtc-794	228	37	tax	tax	PROPN
ijtc-794	228	38	&	&	CCONJ
ijtc-794	228	39	accounting	accounting	PROPN
ijtc-794	228	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	228	41	favorably	favorably	ADV
ijtc-794	228	42	to	to	ADP
ijtc-794	228	43	the	the	DET
ijtc-794	228	44	firm	firm	NOUN
ijtc-794	228	45	's	's	PART
ijtc-794	228	46	overall	overall	ADJ
ijtc-794	228	47	objectives	objective	NOUN
ijtc-794	228	48	and	and	CCONJ
ijtc-794	228	49	put	put	VERB
ijtc-794	228	50	in	in	ADP
ijtc-794	228	51	place	place	NOUN
ijtc-794	228	52	strategic	strategic	ADJ
ijtc-794	228	53	initiatives	initiative	NOUN
ijtc-794	228	54	targeted	target	VERB
ijtc-794	228	55	at	at	ADP
ijtc-794	228	56	growing	grow	VERB
ijtc-794	228	57	the	the	DET
ijtc-794	228	58	firm	firm	NOUN
ijtc-794	228	59	's	's	PART
ijtc-794	228	60	sales	sale	NOUN
ijtc-794	228	61	volume	volume	NOUN
ijtc-794	228	62	,	,	PUNCT
ijtc-794	228	63	which	which	PRON
ijtc-794	228	64	has	have	VERB
ijtc-794	228	65	an	an	DET
ijtc-794	228	66	impact	impact	NOUN
ijtc-794	228	67	on	on	ADP
ijtc-794	228	68	profitability	profitability	NOUN
ijtc-794	228	69	.	.	PUNCT
ijtc-794	229	1	when	when	SCONJ
ijtc-794	229	2	all	all	PRON
ijtc-794	229	3	of	of	ADP
ijtc-794	229	4	these	these	DET
ijtc-794	229	5	aspects	aspect	NOUN
ijtc-794	229	6	are	be	AUX
ijtc-794	229	7	adequately	adequately	ADV
ijtc-794	229	8	-	-	PUNCT
ijtc-794	229	9	controlled	control	VERB
ijtc-794	229	10	,	,	PUNCT
ijtc-794	229	11	businesses	business	NOUN
ijtc-794	229	12	are	be	AUX
ijtc-794	229	13	more	more	ADV
ijtc-794	229	14	likely	likely	ADJ
ijtc-794	229	15	to	to	PART
ijtc-794	229	16	run	run	VERB
ijtc-794	229	17	smoothly	smoothly	ADV
ijtc-794	229	18	and	and	CCONJ
ijtc-794	229	19	profitably	profitably	ADV
ijtc-794	229	20	.	.	PUNCT
ijtc-794	230	1	it	it	PRON
ijtc-794	230	2	can	can	AUX
ijtc-794	230	3	,	,	PUNCT
ijtc-794	230	4	therefore	therefore	ADV
ijtc-794	230	5	,	,	PUNCT
ijtc-794	230	6	be	be	AUX
ijtc-794	230	7	conclusively	conclusively	ADV
ijtc-794	230	8	argued	argue	VERB
ijtc-794	230	9	that	that	SCONJ
ijtc-794	230	10	management	management	NOUN
ijtc-794	230	11	competence	competence	NOUN
ijtc-794	230	12	positively	positively	ADV
ijtc-794	230	13	and	and	CCONJ
ijtc-794	230	14	significantly	significantly	ADV
ijtc-794	230	15	affect	affect	VERB
ijtc-794	230	16	firm	firm	ADJ
ijtc-794	230	17	profitability	profitability	NOUN
ijtc-794	230	18	.	.	PUNCT
ijtc-794	231	1	the	the	DET
ijtc-794	231	2	researchers	researcher	NOUN
ijtc-794	231	3	make	make	VERB
ijtc-794	231	4	the	the	DET
ijtc-794	231	5	following	follow	VERB
ijtc-794	231	6	suggestions	suggestion	NOUN
ijtc-794	231	7	based	base	VERB
ijtc-794	231	8	on	on	ADP
ijtc-794	231	9	the	the	DET
ijtc-794	231	10	insights	insight	NOUN
ijtc-794	231	11	generated	generate	VERB
ijtc-794	231	12	from	from	ADP
ijtc-794	231	13	the	the	DET
ijtc-794	231	14	output	output	NOUN
ijtc-794	231	15	of	of	ADP
ijtc-794	231	16	this	this	DET
ijtc-794	231	17	research	research	NOUN
ijtc-794	231	18	.	.	PUNCT
ijtc-794	232	1	given	give	VERB
ijtc-794	232	2	the	the	DET
ijtc-794	232	3	favourable	favourable	ADJ
ijtc-794	232	4	influence	influence	NOUN
ijtc-794	232	5	of	of	ADP
ijtc-794	232	6	management	management	NOUN
ijtc-794	232	7	competence	competence	NOUN
ijtc-794	232	8	on	on	ADP
ijtc-794	232	9	profitability	profitability	NOUN
ijtc-794	232	10	,	,	PUNCT
ijtc-794	232	11	it	it	PRON
ijtc-794	232	12	is	be	AUX
ijtc-794	232	13	recommended	recommend	VERB
ijtc-794	232	14	that	that	SCONJ
ijtc-794	232	15	the	the	DET
ijtc-794	232	16	owners	owner	NOUN
ijtc-794	232	17	of	of	ADP
ijtc-794	232	18	the	the	DET
ijtc-794	232	19	firms	firm	NOUN
ijtc-794	232	20	thoroughly	thoroughly	ADV
ijtc-794	232	21	analyse	analyse	VERB
ijtc-794	232	22	potential	potential	ADJ
ijtc-794	232	23	managers	manager	NOUN
ijtc-794	232	24	'	'	PART
ijtc-794	232	25	competencies	competency	NOUN
ijtc-794	232	26	and	and	CCONJ
ijtc-794	232	27	credentials	credential	NOUN
ijtc-794	232	28	before	before	ADP
ijtc-794	232	29	allocating	allocate	VERB
ijtc-794	232	30	managerial	managerial	ADJ
ijtc-794	232	31	duties	duty	NOUN
ijtc-794	232	32	.	.	PUNCT
ijtc-794	233	1	additionally	additionally	ADV
ijtc-794	233	2	,	,	PUNCT
ijtc-794	233	3	it	it	PRON
ijtc-794	233	4	is	be	AUX
ijtc-794	233	5	critical	critical	ADJ
ijtc-794	233	6	to	to	PART
ijtc-794	233	7	properly	properly	ADV
ijtc-794	233	8	investigate	investigate	VERB
ijtc-794	233	9	and	and	CCONJ
ijtc-794	233	10	evaluate	evaluate	VERB
ijtc-794	233	11	the	the	DET
ijtc-794	233	12	managerial	managerial	ADJ
ijtc-794	233	13	candidates	candidate	NOUN
ijtc-794	233	14	.	.	PUNCT
ijtc-794	234	1	competent	competent	ADJ
ijtc-794	234	2	managers	manager	NOUN
ijtc-794	234	3	may	may	AUX
ijtc-794	234	4	successfully	successfully	ADV
ijtc-794	234	5	mix	mix	VERB
ijtc-794	234	6	financial	financial	ADJ
ijtc-794	234	7	and	and	CCONJ
ijtc-794	234	8	non	non	ADJ
ijtc-794	234	9	-	-	ADJ
ijtc-794	234	10	financial	financial	ADJ
ijtc-794	234	11	resources	resource	NOUN
ijtc-794	234	12	to	to	PART
ijtc-794	234	13	boost	boost	VERB
ijtc-794	234	14	overall	overall	ADJ
ijtc-794	234	15	corporate	corporate	ADJ
ijtc-794	234	16	profits	profit	NOUN
ijtc-794	234	17	.	.	PUNCT
ijtc-794	235	1	as	as	ADP
ijtc-794	235	2	a	a	DET
ijtc-794	235	3	result	result	NOUN
ijtc-794	235	4	,	,	PUNCT
ijtc-794	235	5	hiring	hire	VERB
ijtc-794	235	6	a	a	DET
ijtc-794	235	7	competent	competent	ADJ
ijtc-794	235	8	management	management	NOUN
ijtc-794	235	9	team	team	NOUN
ijtc-794	235	10	is	be	AUX
ijtc-794	235	11	likely	likely	ADJ
ijtc-794	235	12	to	to	PART
ijtc-794	235	13	have	have	VERB
ijtc-794	235	14	a	a	DET
ijtc-794	235	15	beneficial	beneficial	ADJ
ijtc-794	235	16	impact	impact	NOUN
ijtc-794	235	17	on	on	ADP
ijtc-794	235	18	the	the	DET
ijtc-794	235	19	firm	firm	NOUN
ijtc-794	235	20	's	's	PART
ijtc-794	235	21	profitability	profitability	NOUN
ijtc-794	235	22	.	.	PUNCT
ijtc-794	236	1	shareholders	shareholder	NOUN
ijtc-794	236	2	should	should	AUX
ijtc-794	236	3	strive	strive	VERB
ijtc-794	236	4	to	to	PART
ijtc-794	236	5	reduce	reduce	VERB
ijtc-794	236	6	the	the	DET
ijtc-794	236	7	risk	risk	NOUN
ijtc-794	236	8	of	of	ADP
ijtc-794	236	9	choosing	choose	VERB
ijtc-794	236	10	managers	manager	NOUN
ijtc-794	236	11	who	who	PRON
ijtc-794	236	12	lack	lack	VERB
ijtc-794	236	13	the	the	DET
ijtc-794	236	14	requisite	requisite	ADJ
ijtc-794	236	15	abilities	ability	NOUN
ijtc-794	236	16	to	to	PART
ijtc-794	236	17	maximize	maximize	VERB
ijtc-794	236	18	the	the	DET
ijtc-794	236	19	firm	firm	NOUN
ijtc-794	236	20	's	's	PART
ijtc-794	236	21	profitability	profitability	NOUN
ijtc-794	236	22	by	by	ADP
ijtc-794	236	23	performing	perform	VERB
ijtc-794	236	24	due	due	ADJ
ijtc-794	236	25	diligence	diligence	NOUN
ijtc-794	236	26	in	in	ADP
ijtc-794	236	27	the	the	DET
ijtc-794	236	28	selection	selection	NOUN
ijtc-794	236	29	process	process	NOUN
ijtc-794	236	30	and	and	CCONJ
ijtc-794	236	31	emphasizing	emphasize	VERB
ijtc-794	236	32	management	management	NOUN
ijtc-794	236	33	competency	competency	NOUN
ijtc-794	236	34	.	.	PUNCT
ijtc-794	237	1	contribution	contribution	NOUN
ijtc-794	237	2	of	of	ADP
ijtc-794	237	3	the	the	DET
ijtc-794	237	4	paper	paper	NOUN
ijtc-794	237	5	and	and	CCONJ
ijtc-794	237	6	areas	area	NOUN
ijtc-794	237	7	for	for	ADP
ijtc-794	237	8	further	further	ADJ
ijtc-794	237	9	study	study	NOUN
ijtc-794	237	10	the	the	DET
ijtc-794	237	11	study	study	NOUN
ijtc-794	237	12	contributes	contribute	VERB
ijtc-794	237	13	to	to	ADP
ijtc-794	237	14	the	the	DET
ijtc-794	237	15	existing	exist	VERB
ijtc-794	237	16	body	body	NOUN
ijtc-794	237	17	of	of	ADP
ijtc-794	237	18	knowledge	knowledge	NOUN
ijtc-794	237	19	by	by	ADP
ijtc-794	237	20	focusing	focus	VERB
ijtc-794	237	21	on	on	ADP
ijtc-794	237	22	the	the	DET
ijtc-794	237	23	tanzanian	tanzanian	ADJ
ijtc-794	237	24	market	market	NOUN
ijtc-794	237	25	and	and	CCONJ
ijtc-794	237	26	examining	examine	VERB
ijtc-794	237	27	the	the	DET
ijtc-794	237	28	specific	specific	ADJ
ijtc-794	237	29	relationship	relationship	NOUN
ijtc-794	237	30	between	between	ADP
ijtc-794	237	31	managerial	managerial	ADJ
ijtc-794	237	32	competence	competence	NOUN
ijtc-794	237	33	and	and	CCONJ
ijtc-794	237	34	firm	firm	ADJ
ijtc-794	237	35	profitability	profitability	NOUN
ijtc-794	237	36	in	in	ADP
ijtc-794	237	37	that	that	DET
ijtc-794	237	38	particular	particular	ADJ
ijtc-794	237	39	context	context	NOUN
ijtc-794	237	40	.	.	PUNCT
ijtc-794	238	1	it	it	PRON
ijtc-794	238	2	provides	provide	VERB
ijtc-794	238	3	empirical	empirical	ADJ
ijtc-794	238	4	evidence	evidence	NOUN
ijtc-794	238	5	that	that	SCONJ
ijtc-794	238	6	managerial	managerial	ADJ
ijtc-794	238	7	competence	competence	NOUN
ijtc-794	238	8	has	have	AUX
ijtc-794	238	9	a	a	DET
ijtc-794	238	10	significant	significant	ADJ
ijtc-794	238	11	influence	influence	NOUN
ijtc-794	238	12	on	on	ADP
ijtc-794	238	13	firm	firm	ADJ
ijtc-794	238	14	profitability	profitability	NOUN
ijtc-794	238	15	and	and	CCONJ
ijtc-794	238	16	it	it	PRON
ijtc-794	238	17	highlights	highlight	VERB
ijtc-794	238	18	the	the	DET
ijtc-794	238	19	importance	importance	NOUN
ijtc-794	238	20	of	of	ADP
ijtc-794	238	21	competent	competent	ADJ
ijtc-794	238	22	management	management	NOUN
ijtc-794	238	23	in	in	ADP
ijtc-794	238	24	maximizing	maximize	VERB
ijtc-794	238	25	firm	firm	NOUN
ijtc-794	238	26	’s	’s	PART
ijtc-794	238	27	profitability	profitability	NOUN
ijtc-794	238	28	.	.	PUNCT
ijtc-794	239	1	the	the	DET
ijtc-794	239	2	resource	resource	NOUN
ijtc-794	239	3	-	-	PUNCT
ijtc-794	239	4	based	base	VERB
ijtc-794	239	5	theory	theory	NOUN
ijtc-794	239	6	study	study	NOUN
ijtc-794	239	7	emphasizes	emphasize	VERB
ijtc-794	239	8	the	the	DET
ijtc-794	239	9	significance	significance	NOUN
ijtc-794	239	10	of	of	ADP
ijtc-794	239	11	non	non	ADJ
ijtc-794	239	12	-	-	ADJ
ijtc-794	239	13	financial	financial	ADJ
ijtc-794	239	14	resources	resource	NOUN
ijtc-794	239	15	including	include	VERB
ijtc-794	239	16	managerial	managerial	ADJ
ijtc-794	239	17	capabilities	capability	NOUN
ijtc-794	239	18	in	in	ADP
ijtc-794	239	19	generating	generate	VERB
ijtc-794	239	20	a	a	DET
ijtc-794	239	21	competitive	competitive	ADJ
ijtc-794	239	22	advantage	advantage	NOUN
ijtc-794	239	23	and	and	CCONJ
ijtc-794	239	24	enhancing	enhance	VERB
ijtc-794	239	25	profitability	profitability	NOUN
ijtc-794	239	26	.	.	PUNCT
ijtc-794	240	1	additional	additional	ADJ
ijtc-794	240	2	areas	area	NOUN
ijtc-794	240	3	for	for	ADP
ijtc-794	240	4	research	research	NOUN
ijtc-794	240	5	in	in	ADP
ijtc-794	240	6	this	this	DET
ijtc-794	240	7	field	field	NOUN
ijtc-794	240	8	of	of	ADP
ijtc-794	240	9	study	study	NOUN
ijtc-794	240	10	might	might	AUX
ijtc-794	240	11	be	be	AUX
ijtc-794	240	12	to	to	PART
ijtc-794	240	13	examine	examine	VERB
ijtc-794	240	14	the	the	DET
ijtc-794	240	15	specific	specific	ADJ
ijtc-794	240	16	aspects	aspect	NOUN
ijtc-794	240	17	of	of	ADP
ijtc-794	240	18	managerial	managerial	ADJ
ijtc-794	240	19	competence	competence	NOUN
ijtc-794	240	20	and	and	CCONJ
ijtc-794	240	21	how	how	SCONJ
ijtc-794	240	22	they	they	PRON
ijtc-794	240	23	influence	influence	VERB
ijtc-794	240	24	profit	profit	NOUN
ijtc-794	240	25	.	.	PUNCT
ijtc-794	241	1	such	such	ADJ
ijtc-794	241	2	study	study	NOUN
ijtc-794	241	3	provides	provide	VERB
ijtc-794	241	4	a	a	DET
ijtc-794	241	5	glimpse	glimpse	NOUN
ijtc-794	241	6	of	of	ADP
ijtc-794	241	7	which	which	PRON
ijtc-794	241	8	managerial	managerial	ADJ
ijtc-794	241	9	competence	competence	NOUN
ijtc-794	241	10	has	have	VERB
ijtc-794	241	11	the	the	DET
ijtc-794	241	12	greatest	great	ADJ
ijtc-794	241	13	effect	effect	NOUN
ijtc-794	241	14	on	on	ADP
ijtc-794	241	15	firm	firm	ADJ
ijtc-794	241	16	profitability	profitability	NOUN
ijtc-794	241	17	.	.	PUNCT
ijtc-794	242	1	industrial	industrial	ADJ
ijtc-794	242	2	or	or	CCONJ
ijtc-794	242	3	sectoral	sectoral	ADJ
ijtc-794	242	4	comparisons	comparison	NOUN
ijtc-794	242	5	could	could	AUX
ijtc-794	242	6	be	be	AUX
ijtc-794	242	7	carried	carry	VERB
ijtc-794	242	8	out	out	ADP
ijtc-794	242	9	.	.	PUNCT
ijtc-794	243	1	it	it	PRON
ijtc-794	243	2	is	be	AUX
ijtc-794	243	3	possible	possible	ADJ
ijtc-794	243	4	that	that	SCONJ
ijtc-794	243	5	different	different	ADJ
ijtc-794	243	6	industries	industry	NOUN
ijtc-794	243	7	have	have	VERB
ijtc-794	243	8	distinctive	distinctive	ADJ
ijtc-794	243	9	traits	trait	NOUN
ijtc-794	243	10	that	that	PRON
ijtc-794	243	11	affect	affect	VERB
ijtc-794	243	12	the	the	DET
ijtc-794	243	13	association	association	NOUN
ijtc-794	243	14	between	between	ADP
ijtc-794	243	15	managerial	managerial	ADJ
ijtc-794	243	16	competence	competence	NOUN
ijtc-794	243	17	and	and	CCONJ
ijtc-794	243	18	profitability	profitability	NOUN
ijtc-794	243	19	.	.	PUNCT
ijtc-794	244	1	examining	examine	VERB
ijtc-794	244	2	different	different	ADJ
ijtc-794	244	3	industrial	industrial	ADJ
ijtc-794	244	4	settings	setting	NOUN
ijtc-794	244	5	and	and	CCONJ
ijtc-794	244	6	traits	trait	NOUN
ijtc-794	244	7	might	might	AUX
ijtc-794	244	8	make	make	VERB
ijtc-794	244	9	the	the	DET
ijtc-794	244	10	results	result	NOUN
ijtc-794	244	11	more	more	ADV
ijtc-794	244	12	generalized	generalize	VERB
ijtc-794	244	13	.	.	PUNCT
ijtc-794	245	1	lastly	lastly	ADV
ijtc-794	245	2	a	a	DET
ijtc-794	245	3	qualitative	qualitative	ADJ
ijtc-794	245	4	research	research	NOUN
ijtc-794	245	5	can	can	AUX
ijtc-794	245	6	be	be	AUX
ijtc-794	245	7	employed	employ	VERB
ijtc-794	245	8	to	to	PART
ijtc-794	245	9	provide	provide	VERB
ijtc-794	245	10	a	a	DET
ijtc-794	245	11	better	well	ADJ
ijtc-794	245	12	comprehension	comprehension	NOUN
ijtc-794	245	13	of	of	ADP
ijtc-794	245	14	the	the	DET
ijtc-794	245	15	ways	way	NOUN
ijtc-794	245	16	in	in	ADP
ijtc-794	245	17	which	which	PRON
ijtc-794	245	18	management	management	NOUN
ijtc-794	245	19	competency	competency	NOUN
ijtc-794	245	20	influences	influence	VERB
ijtc-794	245	21	profitability	profitability	NOUN
ijtc-794	245	22	.	.	PUNCT
ijtc-794	246	1	the	the	DET
ijtc-794	246	2	experiences	experience	NOUN
ijtc-794	246	3	,	,	PUNCT
ijtc-794	246	4	viewpoints	viewpoint	NOUN
ijtc-794	246	5	and	and	CCONJ
ijtc-794	246	6	tactics	tactic	NOUN
ijtc-794	246	7	of	of	ADP
ijtc-794	246	8	managers	manager	NOUN
ijtc-794	246	9	in	in	ADP
ijtc-794	246	10	regard	regard	NOUN
ijtc-794	246	11	to	to	ADP
ijtc-794	246	12	profitability	profitability	NOUN
ijtc-794	246	13	might	might	AUX
ijtc-794	246	14	be	be	AUX
ijtc-794	246	15	captured	capture	VERB
ijtc-794	246	16	via	via	ADP
ijtc-794	246	17	qualitative	qualitative	ADJ
ijtc-794	246	18	methods	method	NOUN
ijtc-794	246	19	like	like	ADP
ijtc-794	246	20	interviews	interview	NOUN
ijtc-794	246	21	or	or	CCONJ
ijtc-794	246	22	case	case	NOUN
ijtc-794	246	23	studies	study	NOUN
ijtc-794	246	24	,	,	PUNCT
ijtc-794	246	25	hence	hence	ADV
ijtc-794	246	26	,	,	PUNCT
ijtc-794	246	27	these	these	PRON
ijtc-794	246	28	can	can	AUX
ijtc-794	246	29	offer	offer	VERB
ijtc-794	246	30	further	further	ADJ
ijtc-794	246	31	insights	insight	NOUN
ijtc-794	246	32	on	on	ADP
ijtc-794	246	33	the	the	DET
ijtc-794	246	34	subject	subject	NOUN
ijtc-794	246	35	matter	matter	NOUN
ijtc-794	246	36	.	.	PUNCT
ijtc-794	247	1	references	reference	NOUN
ijtc-794	247	2	ajanthan	ajanthan	PROPN
ijtc-794	247	3	,	,	PUNCT
ijtc-794	247	4	a.	a.	PROPN
ijtc-794	247	5	(	(	PUNCT
ijtc-794	247	6	2013	2013	NUM
ijtc-794	247	7	)	)	PUNCT
ijtc-794	247	8	.	.	PUNCT
ijtc-794	248	1	a	a	DET
ijtc-794	248	2	nexus	nexus	NOUN
ijtc-794	248	3	between	between	ADP
ijtc-794	248	4	liquidity	liquidity	NOUN
ijtc-794	248	5	&	&	CCONJ
ijtc-794	248	6	profitability	profitability	NOUN
ijtc-794	248	7	:	:	PUNCT
ijtc-794	248	8	a	a	DET
ijtc-794	248	9	study	study	NOUN
ijtc-794	248	10	of	of	ADP
ijtc-794	248	11	trading	trading	NOUN
ijtc-794	248	12	companies	company	NOUN
ijtc-794	248	13	in	in	ADP
ijtc-794	248	14	sri	sri	PROPN
ijtc-794	248	15	lanka	lanka	PROPN
ijtc-794	248	16	.	.	PUNCT
ijtc-794	249	1	european	european	PROPN
ijtc-794	249	2	journal	journal	PROPN
ijtc-794	249	3	of	of	ADP
ijtc-794	249	4	business	business	NOUN
ijtc-794	249	5	and	and	CCONJ
ijtc-794	249	6	management	management	NOUN
ijtc-794	249	7	,	,	PUNCT
ijtc-794	249	8	7(5	7(5	NUM
ijtc-794	249	9	)	)	PUNCT
ijtc-794	249	10	,	,	PUNCT
ijtc-794	249	11	221–237	221–237	NUM
ijtc-794	249	12	.	.	PUNCT
ijtc-794	250	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-794	250	2	an	an	DET
ijtc-794	250	3	empirical	empirical	ADJ
ijtc-794	250	4	study	study	NOUN
ijtc-794	250	5	of	of	ADP
ijtc-794	250	6	the	the	DET
ijtc-794	250	7	effect	effect	NOUN
ijtc-794	250	8	of	of	ADP
ijtc-794	250	9	managerial	managerial	ADJ
ijtc-794	250	10	competence	competence	NOUN
ijtc-794	250	11	on	on	ADP
ijtc-794	250	12	firm	firm	ADJ
ijtc-794	250	13	profitability	profitability	NOUN
ijtc-794	250	14	mwenda	mwenda	ADV
ijtc-794	250	15	,	,	PUNCT
ijtc-794	250	16	ngollo	ngollo	NOUN
ijtc-794	250	17	,	,	PUNCT
ijtc-794	250	18	and	and	CCONJ
ijtc-794	250	19	mwasota	mwasota	ADJ
ijtc-794	250	20	505	505	NUM
ijtc-794	250	21	|	|	NOUN
ijtc-794	250	22	ilomata	ilomata	PROPN
ijtc-794	250	23	international	international	ADJ
ijtc-794	250	24	journal	journal	NOUN
ijtc-794	250	25	of	of	ADP
ijtc-794	250	26	tax	tax	PROPN
ijtc-794	250	27	&	&	CCONJ
ijtc-794	250	28	accounting	account	VERB
ijtc-794	250	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	250	30	akinleye	akinleye	NOUN
ijtc-794	250	31	.	.	PUNCT
ijtc-794	250	32	,	,	PUNCT
ijtc-794	250	33	g.	g.	PROPN
ijtc-794	250	34	,	,	PUNCT
ijtc-794	250	35	&	&	CCONJ
ijtc-794	250	36	ademiloye	ademiloye	PROPN
ijtc-794	250	37	,	,	PUNCT
ijtc-794	250	38	d.	d.	PROPN
ijtc-794	250	39	(	(	PUNCT
ijtc-794	250	40	2018	2018	NUM
ijtc-794	250	41	)	)	PUNCT
ijtc-794	250	42	.	.	PUNCT
ijtc-794	251	1	dividend	dividend	NOUN
ijtc-794	251	2	policy	policy	NOUN
ijtc-794	251	3	and	and	CCONJ
ijtc-794	251	4	performance	performance	NOUN
ijtc-794	251	5	of	of	ADP
ijtc-794	251	6	quoted	quote	VERB
ijtc-794	251	7	manufacturing	manufacturing	NOUN
ijtc-794	251	8	firms	firm	NOUN
ijtc-794	251	9	in	in	ADP
ijtc-794	251	10	nigeria	nigeria	PROPN
ijtc-794	251	11	.	.	PUNCT
ijtc-794	252	1	international	international	ADJ
ijtc-794	252	2	journal	journal	PROPN
ijtc-794	252	3	of	of	ADP
ijtc-794	252	4	scientific	scientific	PROPN
ijtc-794	252	5	&	&	CCONJ
ijtc-794	252	6	engineering	engineering	PROPN
ijtc-794	252	7	research	research	NOUN
ijtc-794	252	8	,	,	PUNCT
ijtc-794	252	9	9(7	9(7	NUM
ijtc-794	252	10	)	)	PUNCT
ijtc-794	252	11	,	,	PUNCT
ijtc-794	252	12	1768	1768	NUM
ijtc-794	252	13	–	–	PUNCT
ijtc-794	252	14	1784	1784	NUM
ijtc-794	252	15	.	.	PUNCT
ijtc-794	253	1	alarussi	alarussi	PROPN
ijtc-794	253	2	,	,	PUNCT
ijtc-794	253	3	a.	a.	PROPN
ijtc-794	253	4	,	,	PUNCT
ijtc-794	253	5	s.	s.	PROPN
ijtc-794	253	6	,	,	PUNCT
ijtc-794	253	7	alhaderi	alhaderi	PROPN
ijtc-794	253	8	,	,	PUNCT
ijtc-794	253	9	s.	s.	PROPN
ijtc-794	253	10	,	,	PUNCT
ijtc-794	253	11	&	&	CCONJ
ijtc-794	253	12	m.	m.	NOUN
ijtc-794	253	13	(	(	PUNCT
ijtc-794	253	14	2018	2018	NUM
ijtc-794	253	15	)	)	PUNCT
ijtc-794	253	16	.	.	PUNCT
ijtc-794	254	1	factors	factor	NOUN
ijtc-794	254	2	affecting	affect	VERB
ijtc-794	254	3	profitability	profitability	NOUN
ijtc-794	254	4	in	in	ADP
ijtc-794	254	5	malaysia	malaysia	PROPN
ijtc-794	254	6	.	.	PUNCT
ijtc-794	255	1	journal	journal	PROPN
ijtc-794	255	2	of	of	ADP
ijtc-794	255	3	economic	economic	ADJ
ijtc-794	255	4	studies	study	NOUN
ijtc-794	255	5	,	,	PUNCT
ijtc-794	255	6	45(3	45(3	NUM
ijtc-794	255	7	)	)	PUNCT
ijtc-794	255	8	,	,	PUNCT
ijtc-794	255	9	442–458	442–458	NUM
ijtc-794	255	10	.	.	PUNCT
ijtc-794	256	1	https://doi.org/10.1108/jes-05-2017-0124	https://doi.org/10.1108/jes-05-2017-0124	NOUN
ijtc-794	256	2	.	.	PUNCT
ijtc-794	257	1	assenga	assenga	PROPN
ijtc-794	257	2	,	,	PUNCT
ijtc-794	257	3	p.	p.	PROPN
ijtc-794	257	4	,	,	PUNCT
ijtc-794	257	5	aly	aly	PROPN
ijtc-794	257	6	,	,	PUNCT
ijtc-794	257	7	d.	d.	PROPN
ijtc-794	257	8	,	,	PUNCT
ijtc-794	257	9	&	&	CCONJ
ijtc-794	257	10	hussainey	hussainey	PROPN
ijtc-794	257	11	,	,	PUNCT
ijtc-794	257	12	k.	k.	PROPN
ijtc-794	257	13	(	(	PUNCT
ijtc-794	257	14	2018	2018	NUM
ijtc-794	257	15	)	)	PUNCT
ijtc-794	257	16	.	.	PUNCT
ijtc-794	258	1	the	the	DET
ijtc-794	258	2	impact	impact	NOUN
ijtc-794	258	3	of	of	ADP
ijtc-794	258	4	board	board	NOUN
ijtc-794	258	5	characteristics	characteristic	NOUN
ijtc-794	258	6	on	on	ADP
ijtc-794	258	7	the	the	DET
ijtc-794	258	8	financial	financial	ADJ
ijtc-794	258	9	performance	performance	NOUN
ijtc-794	258	10	of	of	ADP
ijtc-794	258	11	tanzanian	tanzanian	ADJ
ijtc-794	258	12	firms	firm	NOUN
ijtc-794	258	13	.	.	PUNCT
ijtc-794	259	1	corporate	corporate	ADJ
ijtc-794	259	2	governance	governance	NOUN
ijtc-794	259	3	:	:	PUNCT
ijtc-794	259	4	the	the	DET
ijtc-794	259	5	international	international	ADJ
ijtc-794	259	6	journal	journal	NOUN
ijtc-794	259	7	of	of	ADP
ijtc-794	259	8	business	business	NOUN
ijtc-794	259	9	in	in	ADP
ijtc-794	259	10	society	society	NOUN
ijtc-794	259	11	,	,	PUNCT
ijtc-794	259	12	18(6	18(6	NOUN
ijtc-794	259	13	)	)	PUNCT
ijtc-794	259	14	.	.	PUNCT
ijtc-794	260	1	org/10.1108	org/10.1108	PROPN
ijtc-794	260	2	/	/	SYM
ijtc-794	260	3	cg-09	cg-09	NOUN
ijtc-794	260	4	-	-	PUNCT
ijtc-794	260	5	2016	2016	NUM
ijtc-794	260	6	-	-	PUNCT
ijtc-794	260	7	0174	0174	NUM
ijtc-794	260	8	.	.	PUNCT
ijtc-794	261	1	ayako	ayako	PROPN
ijtc-794	261	2	,	,	PUNCT
ijtc-794	261	3	a.	a.	PROPN
ijtc-794	261	4	,	,	PUNCT
ijtc-794	261	5	kungu	kungu	PROPN
ijtc-794	261	6	,	,	PUNCT
ijtc-794	261	7	g.	g.	PROPN
ijtc-794	261	8	,	,	PUNCT
ijtc-794	261	9	&	&	CCONJ
ijtc-794	261	10	githui	githui	NOUN
ijtc-794	261	11	,	,	PUNCT
ijtc-794	261	12	t.	t.	PROPN
ijtc-794	261	13	(	(	PUNCT
ijtc-794	261	14	2015	2015	NUM
ijtc-794	261	15	)	)	PUNCT
ijtc-794	261	16	.	.	PUNCT
ijtc-794	262	1	determinants	determinant	NOUN
ijtc-794	262	2	of	of	ADP
ijtc-794	262	3	the	the	DET
ijtc-794	262	4	performance	performance	NOUN
ijtc-794	262	5	of	of	ADP
ijtc-794	262	6	firms	firm	NOUN
ijtc-794	262	7	listed	list	VERB
ijtc-794	262	8	at	at	ADP
ijtc-794	262	9	the	the	DET
ijtc-794	262	10	nairobi	nairobi	PROPN
ijtc-794	262	11	securities	securities	PROPN
ijtc-794	262	12	exchange	exchange	PROPN
ijtc-794	262	13	.	.	PUNCT
ijtc-794	263	1	research	research	NOUN
ijtc-794	263	2	journal	journal	PROPN
ijtc-794	263	3	of	of	ADP
ijtc-794	263	4	finance	finance	NOUN
ijtc-794	263	5	and	and	CCONJ
ijtc-794	263	6	accounting	accounting	NOUN
ijtc-794	263	7	,	,	PUNCT
ijtc-794	263	8	6(12	6(12	NUM
ijtc-794	263	9	)	)	PUNCT
ijtc-794	263	10	,	,	PUNCT
ijtc-794	263	11	157–164	157–164	NUM
ijtc-794	263	12	.	.	PUNCT
ijtc-794	264	1	bae	bae	PROPN
ijtc-794	264	2	,	,	PUNCT
ijtc-794	264	3	j.	j.	PROPN
ijtc-794	264	4	,	,	PUNCT
ijtc-794	264	5	kim	kim	PROPN
ijtc-794	264	6	,	,	PUNCT
ijtc-794	264	7	s.	s.	PROPN
ijtc-794	264	8	,	,	PUNCT
ijtc-794	264	9	&	&	CCONJ
ijtc-794	264	10	oh	oh	INTJ
ijtc-794	264	11	,	,	PUNCT
ijtc-794	264	12	h.	h.	PROPN
ijtc-794	264	13	(	(	PUNCT
ijtc-794	264	14	2017	2017	NUM
ijtc-794	264	15	)	)	PUNCT
ijtc-794	264	16	.	.	PUNCT
ijtc-794	265	1	taming	tame	VERB
ijtc-794	265	2	polysemous	polysemous	ADJ
ijtc-794	265	3	signals	signal	NOUN
ijtc-794	265	4	:	:	PUNCT
ijtc-794	265	5	the	the	DET
ijtc-794	265	6	role	role	NOUN
ijtc-794	265	7	of	of	ADP
ijtc-794	265	8	marketing	marketing	NOUN
ijtc-794	265	9	intensity	intensity	NOUN
ijtc-794	265	10	on	on	ADP
ijtc-794	265	11	the	the	DET
ijtc-794	265	12	relationship	relationship	NOUN
ijtc-794	265	13	between	between	ADP
ijtc-794	265	14	financial	financial	ADJ
ijtc-794	265	15	leverage	leverage	NOUN
ijtc-794	265	16	and	and	CCONJ
ijtc-794	265	17	firm	firm	ADJ
ijtc-794	265	18	performance	performance	NOUN
ijtc-794	265	19	.	.	PUNCT
ijtc-794	266	1	review	review	NOUN
ijtc-794	266	2	of	of	ADP
ijtc-794	266	3	financial	financial	ADJ
ijtc-794	266	4	economics	economic	NOUN
ijtc-794	266	5	,	,	PUNCT
ijtc-794	266	6	33(1	33(1	NUM
ijtc-794	266	7	)	)	PUNCT
ijtc-794	266	8	.	.	PUNCT
ijtc-794	267	1	org/10.1016	org/10.1016	PROPN
ijtc-794	267	2	/	/	SYM
ijtc-794	267	3	j.rfe.2016.12.002	j.rfe.2016.12.002	NOUN
ijtc-794	267	4	.	.	PUNCT
ijtc-794	268	1	banafa	banafa	NOUN
ijtc-794	268	2	,	,	PUNCT
ijtc-794	268	3	a.	a.	NOUN
ijtc-794	268	4	m.	m.	NOUN
ijtc-794	268	5	,	,	PUNCT
ijtc-794	268	6	w.	w.	PROPN
ijtc-794	268	7	,	,	PUNCT
ijtc-794	268	8	&	&	CCONJ
ijtc-794	268	9	ngugi	ngugi	PROPN
ijtc-794	268	10	,	,	PUNCT
ijtc-794	268	11	k.	k.	PROPN
ijtc-794	268	12	(	(	PUNCT
ijtc-794	268	13	2015	2015	NUM
ijtc-794	268	14	)	)	PUNCT
ijtc-794	268	15	.	.	PUNCT
ijtc-794	269	1	the	the	DET
ijtc-794	269	2	impact	impact	NOUN
ijtc-794	269	3	of	of	ADP
ijtc-794	269	4	leverage	leverage	NOUN
ijtc-794	269	5	on	on	ADP
ijtc-794	269	6	financial	financial	ADJ
ijtc-794	269	7	performance	performance	NOUN
ijtc-794	269	8	of	of	ADP
ijtc-794	269	9	listed	list	VERB
ijtc-794	269	10	non	non	ADJ
ijtc-794	269	11	-	-	ADJ
ijtc-794	269	12	financial	financial	ADJ
ijtc-794	269	13	firm	firm	NOUN
ijtc-794	269	14	in	in	ADP
ijtc-794	269	15	kenya	kenya	PROPN
ijtc-794	269	16	.	.	PUNCT
ijtc-794	270	1	international	international	ADJ
ijtc-794	270	2	journal	journal	PROPN
ijtc-794	270	3	of	of	ADP
ijtc-794	270	4	finance	finance	NOUN
ijtc-794	270	5	and	and	CCONJ
ijtc-794	270	6	accounting	accounting	NOUN
ijtc-794	270	7	,	,	PUNCT
ijtc-794	270	8	4(7	4(7	NUM
ijtc-794	270	9	)	)	PUNCT
ijtc-794	270	10	,	,	PUNCT
ijtc-794	270	11	1–20	1–20	PROPN
ijtc-794	270	12	.	.	PUNCT
ijtc-794	270	13	batchimeg	batchimeg	PROPN
ijtc-794	270	14	,	,	PUNCT
ijtc-794	270	15	b.	b.	PROPN
ijtc-794	270	16	(	(	PUNCT
ijtc-794	270	17	2017	2017	NUM
ijtc-794	270	18	)	)	PUNCT
ijtc-794	270	19	.	.	PUNCT
ijtc-794	271	1	financial	financial	ADJ
ijtc-794	271	2	performance	performance	NOUN
ijtc-794	271	3	determinants	determinant	NOUN
ijtc-794	271	4	of	of	ADP
ijtc-794	271	5	organizations	organization	NOUN
ijtc-794	271	6	:	:	PUNCT
ijtc-794	271	7	the	the	DET
ijtc-794	271	8	case	case	NOUN
ijtc-794	271	9	of	of	ADP
ijtc-794	271	10	mongolian	mongolian	ADJ
ijtc-794	271	11	companies	company	NOUN
ijtc-794	271	12	.	.	PUNCT
ijtc-794	272	1	journal	journal	NOUN
ijtc-794	272	2	of	of	ADP
ijtc-794	272	3	competitiveness	competitiveness	NOUN
ijtc-794	272	4	,	,	PUNCT
ijtc-794	272	5	9(3	9(3	NUM
ijtc-794	272	6	)	)	PUNCT
ijtc-794	272	7	.	.	PUNCT
ijtc-794	273	1	https://doi.org/10.7441/joc.2017.03.02	https://doi.org/10.7441/joc.2017.03.02	NOUN
ijtc-794	273	2	.	.	PUNCT
ijtc-794	273	3	biorn	biorn	PROPN
ijtc-794	273	4	,	,	PUNCT
ijtc-794	273	5	e.	e.	PROPN
ijtc-794	273	6	(	(	PUNCT
ijtc-794	273	7	2017	2017	NUM
ijtc-794	273	8	)	)	PUNCT
ijtc-794	273	9	.	.	PUNCT
ijtc-794	274	1	economics	economic	NOUN
ijtc-794	274	2	of	of	ADP
ijtc-794	274	3	panel	panel	NOUN
ijtc-794	274	4	data	datum	NOUN
ijtc-794	274	5	;	;	PUNCT
ijtc-794	274	6	methods	method	NOUN
ijtc-794	274	7	and	and	CCONJ
ijtc-794	274	8	applications	application	NOUN
ijtc-794	274	9	.	.	PUNCT
ijtc-794	275	1	oxford	oxford	PROPN
ijtc-794	275	2	university	university	PROPN
ijtc-794	275	3	press	press	NOUN
ijtc-794	275	4	.	.	PUNCT
ijtc-794	276	1	bist	bist	PROPN
ijtc-794	276	2	,	,	PUNCT
ijtc-794	276	3	j.	j.	PROPN
ijtc-794	276	4	,	,	PUNCT
ijtc-794	276	5	mali	mali	PROPN
ijtc-794	276	6	,	,	PUNCT
ijtc-794	276	7	r.	r.	PROPN
ijtc-794	276	8	,	,	PUNCT
ijtc-794	276	9	sabita	sabita	PROPN
ijtc-794	276	10	,	,	PUNCT
ijtc-794	276	11	p.	p.	PROPN
ijtc-794	276	12	,	,	PUNCT
ijtc-794	276	13	jha	jha	PROPN
ijtc-794	276	14	,	,	PUNCT
ijtc-794	276	15	r.	r.	PROPN
ijtc-794	276	16	,	,	PUNCT
ijtc-794	276	17	sachyam	sachyam	PROPN
ijtc-794	276	18	,	,	PUNCT
ijtc-794	276	19	k.	k.	PROPN
ijtc-794	276	20	,	,	PUNCT
ijtc-794	276	21	&	&	CCONJ
ijtc-794	276	22	bhattarai	bhattarai	PROPN
ijtc-794	276	23	,	,	PUNCT
ijtc-794	276	24	s.	s.	PROPN
ijtc-794	276	25	(	(	PUNCT
ijtc-794	276	26	2017	2017	NUM
ijtc-794	276	27	)	)	PUNCT
ijtc-794	276	28	.	.	PUNCT
ijtc-794	277	1	impact	impact	NOUN
ijtc-794	277	2	of	of	ADP
ijtc-794	277	3	firm	firm	ADJ
ijtc-794	277	4	characteristics	characteristic	NOUN
ijtc-794	277	5	on	on	ADP
ijtc-794	277	6	financial	financial	ADJ
ijtc-794	277	7	performance	performance	NOUN
ijtc-794	277	8	of	of	ADP
ijtc-794	277	9	insurance	insurance	NOUN
ijtc-794	277	10	companies	company	NOUN
ijtc-794	277	11	in	in	ADP
ijtc-794	277	12	nepal	nepal	PROPN
ijtc-794	277	13	.	.	PUNCT
ijtc-794	278	1	osmania	osmania	PROPN
ijtc-794	278	2	journal	journal	PROPN
ijtc-794	278	3	of	of	ADP
ijtc-794	278	4	international	international	ADJ
ijtc-794	278	5	business	business	NOUN
ijtc-794	278	6	studies	study	NOUN
ijtc-794	278	7	,	,	PUNCT
ijtc-794	278	8	12(1	12(1	NUM
ijtc-794	278	9	)	)	PUNCT
ijtc-794	278	10	,	,	PUNCT
ijtc-794	278	11	1–11	1–11	PROPN
ijtc-794	278	12	10	10	NUM
ijtc-794	278	13	1108	1108	NUM
ijtc-794	278	14	–	–	PUNCT
ijtc-794	278	15	09–2017–0029	09–2017–0029	NOUN
ijtc-794	278	16	.	.	PUNCT
ijtc-794	279	1	borda	borda	PROPN
ijtc-794	279	2	,	,	PUNCT
ijtc-794	279	3	a.	a.	NOUN
ijtc-794	279	4	,	,	PUNCT
ijtc-794	279	5	geleilate	geleilate	NOUN
ijtc-794	279	6	,	,	PUNCT
ijtc-794	279	7	j.	j.	PROPN
ijtc-794	279	8	,	,	PUNCT
ijtc-794	279	9	newburry	newburry	PROPN
ijtc-794	279	10	,	,	PUNCT
ijtc-794	279	11	w.	w.	PROPN
ijtc-794	279	12	,	,	PUNCT
ijtc-794	279	13	&	&	CCONJ
ijtc-794	279	14	kundu	kundu	NOUN
ijtc-794	279	15	,	,	PUNCT
ijtc-794	279	16	s.	s.	PROPN
ijtc-794	279	17	(	(	PUNCT
ijtc-794	279	18	2017	2017	NUM
ijtc-794	279	19	)	)	PUNCT
ijtc-794	279	20	.	.	PUNCT
ijtc-794	280	1	firm	firm	ADJ
ijtc-794	280	2	internationalization	internationalization	NOUN
ijtc-794	280	3	,	,	PUNCT
ijtc-794	280	4	business	business	NOUN
ijtc-794	280	5	group	group	NOUN
ijtc-794	280	6	diversification	diversification	NOUN
ijtc-794	280	7	and	and	CCONJ
ijtc-794	280	8	firm	firm	ADJ
ijtc-794	280	9	performance	performance	NOUN
ijtc-794	280	10	:	:	PUNCT
ijtc-794	280	11	the	the	DET
ijtc-794	280	12	case	case	NOUN
ijtc-794	280	13	of	of	ADP
ijtc-794	280	14	latin	latin	ADJ
ijtc-794	280	15	american	american	ADJ
ijtc-794	280	16	firms	firm	NOUN
ijtc-794	280	17	.	.	PUNCT
ijtc-794	281	1	journal	journal	PROPN
ijtc-794	281	2	of	of	ADP
ijtc-794	281	3	business	business	NOUN
ijtc-794	281	4	research	research	NOUN
ijtc-794	281	5	,	,	PUNCT
ijtc-794	281	6	113(doi	113(doi	NUM
ijtc-794	281	7	)	)	PUNCT
ijtc-794	281	8	,	,	PUNCT
ijtc-794	281	9	10	10	NUM
ijtc-794	281	10	1016	1016	NUM
ijtc-794	281	11	2016	2016	NUM
ijtc-794	281	12	11	11	NUM
ijtc-794	281	13	006	006	NUM
ijtc-794	281	14	0148–2963	0148–2963	NUM
ijtc-794	281	15	.	.	PUNCT
ijtc-794	282	1	bryman	bryman	NOUN
ijtc-794	282	2	,	,	PUNCT
ijtc-794	282	3	a.	a.	NOUN
ijtc-794	282	4	(	(	PUNCT
ijtc-794	282	5	2016	2016	NUM
ijtc-794	282	6	)	)	PUNCT
ijtc-794	282	7	.	.	PUNCT
ijtc-794	283	1	social	social	ADJ
ijtc-794	283	2	research	research	NOUN
ijtc-794	283	3	methods	method	NOUN
ijtc-794	283	4	,	,	PUNCT
ijtc-794	283	5	(	(	PUNCT
ijtc-794	283	6	5thedition	5thedition	NOUN
ijtc-794	283	7	.	.	PUNCT
ijtc-794	284	1	oxford	oxford	PROPN
ijtc-794	284	2	university	university	PROPN
ijtc-794	284	3	press	press	NOUN
ijtc-794	284	4	.	.	PUNCT
ijtc-794	285	1	chandrapala	chandrapala	PROPN
ijtc-794	285	2	,	,	PUNCT
ijtc-794	285	3	p.	p.	PROPN
ijtc-794	285	4	,	,	PUNCT
ijtc-794	285	5	&	&	CCONJ
ijtc-794	285	6	knápková	knápková	PROPN
ijtc-794	285	7	,	,	PUNCT
ijtc-794	285	8	a.	a.	NOUN
ijtc-794	285	9	(	(	PUNCT
ijtc-794	285	10	2013	2013	NUM
ijtc-794	285	11	)	)	PUNCT
ijtc-794	285	12	.	.	PUNCT
ijtc-794	286	1	firm	firm	ADJ
ijtc-794	286	2	-	-	PUNCT
ijtc-794	286	3	specific	specific	ADJ
ijtc-794	286	4	factors	factor	NOUN
ijtc-794	286	5	and	and	CCONJ
ijtc-794	286	6	financial	financial	ADJ
ijtc-794	286	7	performance	performance	NOUN
ijtc-794	286	8	of	of	ADP
ijtc-794	286	9	firms	firm	NOUN
ijtc-794	286	10	in	in	ADP
ijtc-794	286	11	the	the	DET
ijtc-794	286	12	czech	czech	PROPN
ijtc-794	286	13	republic	republic	NOUN
ijtc-794	286	14	.	.	PUNCT
ijtc-794	287	1	acta	acta	PROPN
ijtc-794	287	2	universitatis	universitatis	PROPN
ijtc-794	287	3	agriculturae	agriculturae	PROPN
ijtc-794	287	4	et	et	PROPN
ijtc-794	287	5	silviculturae	silviculturae	PROPN
ijtc-794	287	6	mendelianae	mendelianae	PROPN
ijtc-794	287	7	brunensis	brunensis	PROPN
ijtc-794	287	8	,	,	PUNCT
ijtc-794	287	9	61(7	61(7	PROPN
ijtc-794	287	10	)	)	PUNCT
ijtc-794	287	11	,	,	PUNCT
ijtc-794	287	12	2183–2190	2183–2190	NUM
ijtc-794	287	13	.	.	PUNCT
ijtc-794	288	1	https://doi.org/10.11118/actaun201361072183	https://doi.org/10.11118/actaun201361072183	PROPN
ijtc-794	288	2	.	.	PUNCT
ijtc-794	289	1	creswell	creswell	PROPN
ijtc-794	289	2	,	,	PUNCT
ijtc-794	289	3	j.	j.	PROPN
ijtc-794	289	4	w.	w.	PROPN
ijtc-794	289	5	,	,	PUNCT
ijtc-794	289	6	&	&	CCONJ
ijtc-794	289	7	plano	plano	PROPN
ijtc-794	289	8	clark	clark	PROPN
ijtc-794	289	9	,	,	PUNCT
ijtc-794	289	10	v.	v.	ADP
ijtc-794	289	11	l.	l.	PROPN
ijtc-794	289	12	(	(	PUNCT
ijtc-794	289	13	2018	2018	NUM
ijtc-794	289	14	)	)	PUNCT
ijtc-794	289	15	.	.	PUNCT
ijtc-794	290	1	designing	design	VERB
ijtc-794	290	2	and	and	CCONJ
ijtc-794	290	3	conducting	conduct	VERB
ijtc-794	290	4	mixed	mixed	ADJ
ijtc-794	290	5	methods	method	NOUN
ijtc-794	290	6	research	research	NOUN
ijtc-794	290	7	.	.	PUNCT
ijtc-794	291	1	sage	sage	NOUN
ijtc-794	291	2	publications	publication	NOUN
ijtc-794	291	3	.	.	PUNCT
ijtc-794	292	1	daniel	daniel	PROPN
ijtc-794	292	2	,	,	PUNCT
ijtc-794	292	3	m.	m.	NOUN
ijtc-794	292	4	,	,	PUNCT
ijtc-794	292	5	&	&	CCONJ
ijtc-794	292	6	tilahun	tilahun	PROPN
ijtc-794	292	7	,	,	PUNCT
ijtc-794	292	8	a.	a.	NOUN
ijtc-794	292	9	(	(	PUNCT
ijtc-794	292	10	2013	2013	NUM
ijtc-794	292	11	)	)	PUNCT
ijtc-794	292	12	.	.	PUNCT
ijtc-794	293	1	firm	firm	ADJ
ijtc-794	293	2	specific	specific	ADJ
ijtc-794	293	3	factors	factor	NOUN
ijtc-794	293	4	that	that	PRON
ijtc-794	293	5	determine	determine	VERB
ijtc-794	293	6	insurance	insurance	NOUN
ijtc-794	293	7	company	company	NOUN
ijtc-794	293	8	listed	list	VERB
ijtc-794	293	9	,	,	PUNCT
ijtc-794	293	10	performance	performance	NOUN
ijtc-794	293	11	in	in	ADP
ijtc-794	293	12	ethiopia	ethiopia	PROPN
ijtc-794	293	13	.	.	PUNCT
ijtc-794	294	1	european	european	ADJ
ijtc-794	294	2	scientific	scientific	ADJ
ijtc-794	294	3	journal	journal	NOUN
ijtc-794	294	4	,	,	PUNCT
ijtc-794	294	5	10(9	10(9	NUM
ijtc-794	294	6	)	)	PUNCT
ijtc-794	294	7	,	,	PUNCT
ijtc-794	294	8	245–255	245–255	NUM
ijtc-794	294	9	.	.	PUNCT
ijtc-794	295	1	https://doi.org/10.19044/esj.2013.v9n10p	https://doi.org/10.19044/esj.2013.v9n10p	PROPN
ijtc-794	295	2	dioha	dioha	PROPN
ijtc-794	295	3	,	,	PUNCT
ijtc-794	295	4	c.	c.	NOUN
ijtc-794	295	5	m.	m.	NOUN
ijtc-794	295	6	,	,	PUNCT
ijtc-794	295	7	n.	n.	NOUN
ijtc-794	295	8	,	,	PUNCT
ijtc-794	295	9	&	&	CCONJ
ijtc-794	295	10	okpanachi	okpanachi	ADV
ijtc-794	295	11	,	,	PUNCT
ijtc-794	295	12	j.	j.	PROPN
ijtc-794	295	13	(	(	PUNCT
ijtc-794	295	14	2018	2018	NUM
ijtc-794	295	15	)	)	PUNCT
ijtc-794	295	16	.	.	PUNCT
ijtc-794	296	1	effect	effect	NOUN
ijtc-794	296	2	of	of	ADP
ijtc-794	296	3	firm	firm	ADJ
ijtc-794	296	4	characteristics	characteristic	NOUN
ijtc-794	296	5	on	on	ADP
ijtc-794	296	6	profitability	profitability	NOUN
ijtc-794	296	7	of	of	ADP
ijtc-794	296	8	listed	list	VERB
ijtc-794	296	9	consumer	consumer	NOUN
ijtc-794	296	10	goods	good	NOUN
ijtc-794	296	11	companies	company	NOUN
ijtc-794	296	12	in	in	ADP
ijtc-794	296	13	nigeria	nigeria	PROPN
ijtc-794	296	14	.	.	PUNCT
ijtc-794	297	1	journal	journal	PROPN
ijtc-794	297	2	of	of	ADP
ijtc-794	297	3	accounting	accounting	NOUN
ijtc-794	297	4	,	,	PUNCT
ijtc-794	297	5	finance	finance	NOUN
ijtc-794	297	6	and	and	CCONJ
ijtc-794	297	7	auditing	auditing	NOUN
ijtc-794	297	8	studies	study	NOUN
ijtc-794	297	9	,	,	PUNCT
ijtc-794	297	10	4(2	4(2	NUM
ijtc-794	297	11	)	)	PUNCT
ijtc-794	297	12	,	,	PUNCT
ijtc-794	297	13	14–31	14–31	NUM
ijtc-794	297	14	.	.	PUNCT
ijtc-794	298	1	org/10.19044	org/10.19044	PROPN
ijtc-794	298	2	/	/	SYM
ijtc-794	298	3	esj.2019.v15n1p93	esj.2019.v15n1p93	PROPN
ijtc-794	298	4	.	.	PUNCT
ijtc-794	299	1	jin	jin	NOUN
ijtc-794	299	2	,	,	PUNCT
ijtc-794	299	3	g.	g.	PROPN
ijtc-794	299	4	,	,	PUNCT
ijtc-794	299	5	jiang	jiang	PROPN
ijtc-794	299	6	,	,	PUNCT
ijtc-794	299	7	q.	q.	PROPN
ijtc-794	299	8	,	,	PUNCT
ijtc-794	299	9	&	&	CCONJ
ijtc-794	299	10	liu	liu	PROPN
ijtc-794	299	11	,	,	PUNCT
ijtc-794	299	12	x.	x.	NOUN
ijtc-794	299	13	(	(	PUNCT
ijtc-794	299	14	2022	2022	NUM
ijtc-794	299	15	)	)	PUNCT
ijtc-794	299	16	.	.	PUNCT
ijtc-794	300	1	customer	customer	NOUN
ijtc-794	300	2	concentration	concentration	NOUN
ijtc-794	300	3	,	,	PUNCT
ijtc-794	300	4	managerial	managerial	ADJ
ijtc-794	300	5	ability	ability	NOUN
ijtc-794	300	6	,	,	PUNCT
ijtc-794	300	7	and	and	CCONJ
ijtc-794	300	8	corporate	corporate	ADJ
ijtc-794	300	9	performance	performance	NOUN
ijtc-794	300	10	.	.	PUNCT
ijtc-794	301	1	frontiers	frontier	NOUN
ijtc-794	301	2	in	in	ADP
ijtc-794	301	3	psychology	psychology	NOUN
ijtc-794	301	4	,	,	PUNCT
ijtc-794	301	5	12	12	NUM
ijtc-794	301	6	.	.	PUNCT
ijtc-794	302	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-794	302	2	an	an	DET
ijtc-794	302	3	empirical	empirical	ADJ
ijtc-794	302	4	study	study	NOUN
ijtc-794	302	5	of	of	ADP
ijtc-794	302	6	the	the	DET
ijtc-794	302	7	effect	effect	NOUN
ijtc-794	302	8	of	of	ADP
ijtc-794	302	9	managerial	managerial	ADJ
ijtc-794	302	10	competence	competence	NOUN
ijtc-794	302	11	on	on	ADP
ijtc-794	302	12	firm	firm	ADJ
ijtc-794	302	13	profitability	profitability	NOUN
ijtc-794	302	14	mwenda	mwenda	ADV
ijtc-794	302	15	,	,	PUNCT
ijtc-794	302	16	ngollo	ngollo	NOUN
ijtc-794	302	17	,	,	PUNCT
ijtc-794	302	18	and	and	CCONJ
ijtc-794	302	19	mwasota	mwasota	ADJ
ijtc-794	302	20	506	506	NUM
ijtc-794	302	21	|	|	ADV
ijtc-794	302	22	ilomata	ilomata	PROPN
ijtc-794	302	23	international	international	ADJ
ijtc-794	302	24	journal	journal	NOUN
ijtc-794	302	25	of	of	ADP
ijtc-794	302	26	tax	tax	PROPN
ijtc-794	302	27	&	&	CCONJ
ijtc-794	302	28	accounting	account	VERB
ijtc-794	302	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	302	30	kazibudzki	kazibudzki	NOUN
ijtc-794	302	31	,	,	PUNCT
ijtc-794	302	32	p.	p.	NOUN
ijtc-794	302	33	t.	t.	PROPN
ijtc-794	302	34	(	(	PUNCT
ijtc-794	302	35	2023	2023	NUM
ijtc-794	302	36	)	)	PUNCT
ijtc-794	302	37	.	.	PUNCT
ijtc-794	303	1	competence	competence	NOUN
ijtc-794	303	2	of	of	ADP
ijtc-794	303	3	managers	manager	NOUN
ijtc-794	303	4	from	from	ADP
ijtc-794	303	5	the	the	DET
ijtc-794	303	6	perspective	perspective	NOUN
ijtc-794	303	7	of	of	ADP
ijtc-794	303	8	corporate	corporate	ADJ
ijtc-794	303	9	social	social	ADJ
ijtc-794	303	10	responsibility	responsibility	NOUN
ijtc-794	303	11	:	:	PUNCT
ijtc-794	303	12	the	the	DET
ijtc-794	303	13	case	case	NOUN
ijtc-794	303	14	study	study	NOUN
ijtc-794	303	15	.	.	PUNCT
ijtc-794	304	1	international	international	ADJ
ijtc-794	304	2	journal	journal	PROPN
ijtc-794	304	3	of	of	ADP
ijtc-794	304	4	multidisciplinary	multidisciplinary	ADJ
ijtc-794	304	5	research	research	NOUN
ijtc-794	304	6	and	and	CCONJ
ijtc-794	304	7	growth	growth	NOUN
ijtc-794	304	8	evaluation	evaluation	NOUN
ijtc-794	304	9	.	.	PUNCT
ijtc-794	305	1	lazăr	lazăr	PROPN
ijtc-794	305	2	,	,	PUNCT
ijtc-794	305	3	s.	s.	PROPN
ijtc-794	305	4	(	(	PUNCT
ijtc-794	305	5	2016	2016	NUM
ijtc-794	305	6	)	)	PUNCT
ijtc-794	305	7	.	.	PUNCT
ijtc-794	306	1	determinants	determinant	NOUN
ijtc-794	306	2	of	of	ADP
ijtc-794	306	3	firm	firm	ADJ
ijtc-794	306	4	performance	performance	NOUN
ijtc-794	306	5	:	:	PUNCT
ijtc-794	306	6	evidence	evidence	NOUN
ijtc-794	306	7	from	from	ADP
ijtc-794	306	8	romanian	romanian	ADJ
ijtc-794	306	9	listed	list	VERB
ijtc-794	306	10	companies	company	NOUN
ijtc-794	306	11	.	.	PUNCT
ijtc-794	307	1	review	review	NOUN
ijtc-794	307	2	of	of	ADP
ijtc-794	307	3	economic	economic	ADJ
ijtc-794	307	4	and	and	CCONJ
ijtc-794	307	5	business	business	NOUN
ijtc-794	307	6	studies	study	NOUN
ijtc-794	307	7	,	,	PUNCT
ijtc-794	307	8	9(1	9(1	NUM
ijtc-794	307	9	)	)	PUNCT
ijtc-794	307	10	,	,	PUNCT
ijtc-794	307	11	53–69	53–69	NUM
ijtc-794	307	12	.	.	PUNCT
ijtc-794	307	13	https://doi.org/10.1515/rebs-2016-0025	https://doi.org/10.1515/rebs-2016-0025	PROPN
ijtc-794	307	14	matar	matar	NOUN
ijtc-794	307	15	,	,	PUNCT
ijtc-794	307	16	a.	a.	PROPN
ijtc-794	307	17	,	,	PUNCT
ijtc-794	307	18	&	&	CCONJ
ijtc-794	307	19	eneizan	eneizan	PROPN
ijtc-794	307	20	,	,	PUNCT
ijtc-794	307	21	b.	b.	PROPN
ijtc-794	307	22	(	(	PUNCT
ijtc-794	307	23	2018	2018	NUM
ijtc-794	307	24	)	)	PUNCT
ijtc-794	307	25	.	.	PUNCT
ijtc-794	308	1	determinants	determinant	NOUN
ijtc-794	308	2	of	of	ADP
ijtc-794	308	3	financial	financial	ADJ
ijtc-794	308	4	performance	performance	NOUN
ijtc-794	308	5	in	in	ADP
ijtc-794	308	6	the	the	DET
ijtc-794	308	7	industrial	industrial	ADJ
ijtc-794	308	8	firms	firm	NOUN
ijtc-794	308	9	:	:	PUNCT
ijtc-794	308	10	evidence	evidence	NOUN
ijtc-794	308	11	from	from	ADP
ijtc-794	308	12	jordan	jordan	PROPN
ijtc-794	308	13	.	.	PUNCT
ijtc-794	309	1	asian	asian	ADJ
ijtc-794	309	2	journal	journal	PROPN
ijtc-794	309	3	of	of	ADP
ijtc-794	309	4	agricultural	agricultural	ADJ
ijtc-794	309	5	extension	extension	NOUN
ijtc-794	309	6	,	,	PUNCT
ijtc-794	309	7	economics	economics	PROPN
ijtc-794	309	8	&	&	CCONJ
ijtc-794	309	9	sociology	sociology	NOUN
ijtc-794	309	10	,	,	PUNCT
ijtc-794	309	11	22(1	22(1	NUM
ijtc-794	309	12	)	)	PUNCT
ijtc-794	309	13	,	,	PUNCT
ijtc-794	309	14	1	1	NUM
ijtc-794	309	15	–	–	PUNCT
ijtc-794	309	16	10	10	NUM
ijtc-794	309	17	.	.	PUNCT
ijtc-794	310	1	https://doi.org/10.9734/ajaees/2018/37476	https://doi.org/10.9734/ajaees/2018/37476	NOUN
ijtc-794	310	2	.	.	PUNCT
ijtc-794	311	1	mule	mule	PROPN
ijtc-794	311	2	,	,	PUNCT
ijtc-794	311	3	k.	k.	PROPN
ijtc-794	311	4	r.	r.	PROPN
ijtc-794	311	5	,	,	PUNCT
ijtc-794	311	6	mukras	mukras	PROPN
ijtc-794	311	7	,	,	PUNCT
ijtc-794	311	8	m.	m.	PROPN
ijtc-794	311	9	s.	s.	PROPN
ijtc-794	311	10	,	,	PUNCT
ijtc-794	311	11	nzioka	nzioka	PROPN
ijtc-794	311	12	,	,	PUNCT
ijtc-794	311	13	o.	o.	PROPN
ijtc-794	311	14	,	,	PUNCT
ijtc-794	311	15	&	&	CCONJ
ijtc-794	311	16	m.	m.	NOUN
ijtc-794	311	17	(	(	PUNCT
ijtc-794	311	18	2015	2015	NUM
ijtc-794	311	19	)	)	PUNCT
ijtc-794	311	20	.	.	PUNCT
ijtc-794	312	1	corporate	corporate	ADJ
ijtc-794	312	2	size	size	NOUN
ijtc-794	312	3	,	,	PUNCT
ijtc-794	312	4	profitability	profitability	NOUN
ijtc-794	312	5	and	and	CCONJ
ijtc-794	312	6	market	market	NOUN
ijtc-794	312	7	value	value	NOUN
ijtc-794	312	8	:	:	PUNCT
ijtc-794	312	9	an	an	DET
ijtc-794	312	10	econometric	econometric	ADJ
ijtc-794	312	11	panel	panel	NOUN
ijtc-794	312	12	analysis	analysis	NOUN
ijtc-794	312	13	of	of	ADP
ijtc-794	312	14	listed	list	VERB
ijtc-794	312	15	firms	firm	NOUN
ijtc-794	312	16	in	in	ADP
ijtc-794	312	17	kenya.13(11	kenya.13(11	PROPN
ijtc-794	312	18	(	(	PUNCT
ijtc-794	312	19	pp	pp	ADJ
ijtc-794	312	20	.	.	PUNCT
ijtc-794	313	1	376–396	376–396	NUM
ijtc-794	313	2	)	)	PUNCT
ijtc-794	313	3	.	.	PUNCT
ijtc-794	314	1	https://doi.org/10.10016/j.ijhm.2015.03.009	https://doi.org/10.10016/j.ijhm.2015.03.009	PROPN
ijtc-794	314	2	.	.	PUNCT
ijtc-794	314	3	mutende	mutende	PROPN
ijtc-794	314	4	,	,	PUNCT
ijtc-794	314	5	e.	e.	PROPN
ijtc-794	314	6	a.	a.	PROPN
ijtc-794	314	7	,	,	PUNCT
ijtc-794	314	8	mwangi	mwangi	PROPN
ijtc-794	314	9	,	,	PUNCT
ijtc-794	314	10	g.	g.	PROPN
ijtc-794	314	11	m.	m.	PROPN
ijtc-794	314	12	,	,	PUNCT
ijtc-794	314	13	njihia	njihia	PROPN
ijtc-794	314	14	,	,	PUNCT
ijtc-794	314	15	j.	j.	PROPN
ijtc-794	314	16	m.	m.	PROPN
ijtc-794	314	17	,	,	PUNCT
ijtc-794	314	18	&	&	CCONJ
ijtc-794	314	19	ochieng	ochieng	PROPN
ijtc-794	314	20	,	,	PUNCT
ijtc-794	314	21	d.	d.	PROPN
ijtc-794	314	22	e.	e.	PROPN
ijtc-794	314	23	(	(	PUNCT
ijtc-794	314	24	2017	2017	NUM
ijtc-794	314	25	)	)	PUNCT
ijtc-794	314	26	.	.	PUNCT
ijtc-794	315	1	the	the	DET
ijtc-794	315	2	moderating	moderate	VERB
ijtc-794	315	3	role	role	NOUN
ijtc-794	315	4	of	of	ADP
ijtc-794	315	5	firm	firm	ADJ
ijtc-794	315	6	characteristics	characteristic	NOUN
ijtc-794	315	7	on	on	ADP
ijtc-794	315	8	the	the	DET
ijtc-794	315	9	relationship	relationship	NOUN
ijtc-794	315	10	between	between	ADP
ijtc-794	315	11	free	free	ADJ
ijtc-794	315	12	cash	cash	NOUN
ijtc-794	315	13	flows	flow	NOUN
ijtc-794	315	14	and	and	CCONJ
ijtc-794	315	15	financial	financial	ADJ
ijtc-794	315	16	performance	performance	NOUN
ijtc-794	315	17	of	of	ADP
ijtc-794	315	18	firms	firm	NOUN
ijtc-794	315	19	listed	list	VERB
ijtc-794	315	20	at	at	ADP
ijtc-794	315	21	the	the	DET
ijtc-794	315	22	nairobi	nairobi	PROPN
ijtc-794	315	23	securities	securities	PROPN
ijtc-794	315	24	exchange	exchange	PROPN
ijtc-794	315	25	.	.	PUNCT
ijtc-794	316	1	journal	journal	NOUN
ijtc-794	316	2	of	of	ADP
ijtc-794	316	3	finance	finance	NOUN
ijtc-794	316	4	and	and	CCONJ
ijtc-794	316	5	investment	investment	NOUN
ijtc-794	316	6	analysis	analysis	NOUN
ijtc-794	316	7	,	,	PUNCT
ijtc-794	316	8	6(4	6(4	NUM
ijtc-794	316	9	)	)	PUNCT
ijtc-794	316	10	,	,	PUNCT
ijtc-794	316	11	1–3	1–3	NOUN
ijtc-794	316	12	.	.	PUNCT
ijtc-794	317	1	mwenda	mwenda	PROPN
ijtc-794	317	2	,	,	PUNCT
ijtc-794	317	3	b.	b.	PROPN
ijtc-794	317	4	,	,	PUNCT
ijtc-794	317	5	&	&	CCONJ
ijtc-794	317	6	magwana	magwana	PROPN
ijtc-794	317	7	,	,	PUNCT
ijtc-794	317	8	i.	i.	PROPN
ijtc-794	317	9	(	(	PUNCT
ijtc-794	317	10	2022	2022	NUM
ijtc-794	317	11	)	)	PUNCT
ijtc-794	317	12	.	.	PUNCT
ijtc-794	318	1	nexus	nexus	NOUN
ijtc-794	318	2	between	between	ADP
ijtc-794	318	3	corporate	corporate	ADJ
ijtc-794	318	4	social	social	ADJ
ijtc-794	318	5	responsibility	responsibility	NOUN
ijtc-794	318	6	disclosure	disclosure	NOUN
ijtc-794	318	7	and	and	CCONJ
ijtc-794	318	8	profitability	profitability	NOUN
ijtc-794	318	9	of	of	ADP
ijtc-794	318	10	firms	firm	NOUN
ijtc-794	318	11	listed	list	VERB
ijtc-794	318	12	at	at	ADP
ijtc-794	318	13	dar	dar	PROPN
ijtc-794	318	14	es	es	PROPN
ijtc-794	318	15	salaam	salaam	PROPN
ijtc-794	318	16	stock	stock	PROPN
ijtc-794	318	17	exchange	exchange	PROPN
ijtc-794	318	18	.	.	PUNCT
ijtc-794	319	1	jurnal	jurnal	ADJ
ijtc-794	319	2	manajemen	manajeman	NOUN
ijtc-794	319	3	dayasaing	dayasae	VERB
ijtc-794	319	4	,	,	PUNCT
ijtc-794	319	5	24(2	24(2	NUM
ijtc-794	319	6	)	)	PUNCT
ijtc-794	319	7	,	,	PUNCT
ijtc-794	319	8	122–132	122–132	NUM
ijtc-794	319	9	.	.	PUNCT
ijtc-794	320	1	https://journals.ums.ac.id/index,doi	https://journals.ums.ac.id/index,doi	NOUN
ijtc-794	320	2	:	:	PUNCT
ijtc-794	320	3	mwenda	mwenda	PROPN
ijtc-794	320	4	,	,	PUNCT
ijtc-794	320	5	b.	b.	PROPN
ijtc-794	320	6	,	,	PUNCT
ijtc-794	320	7	ndiege	ndiege	PROPN
ijtc-794	320	8	,	,	PUNCT
ijtc-794	320	9	b.	b.	PROPN
ijtc-794	320	10	o.	o.	PROPN
ijtc-794	320	11	,	,	PUNCT
ijtc-794	320	12	&	&	CCONJ
ijtc-794	320	13	d	d	PROPN
ijtc-794	320	14	,	,	PUNCT
ijtc-794	320	15	p.	p.	NOUN
ijtc-794	320	16	(	(	PUNCT
ijtc-794	320	17	2021	2021	NUM
ijtc-794	320	18	)	)	PUNCT
ijtc-794	320	19	.	.	PUNCT
ijtc-794	321	1	influence	influence	NOUN
ijtc-794	321	2	of	of	ADP
ijtc-794	321	3	firm	firm	ADJ
ijtc-794	321	4	-	-	PUNCT
ijtc-794	321	5	specific	specific	ADJ
ijtc-794	321	6	factors	factor	NOUN
ijtc-794	321	7	on	on	ADP
ijtc-794	321	8	performance	performance	NOUN
ijtc-794	321	9	of	of	ADP
ijtc-794	321	10	firms	firm	NOUN
ijtc-794	321	11	listed	list	VERB
ijtc-794	321	12	at	at	ADP
ijtc-794	321	13	dar	dar	PROPN
ijtc-794	321	14	es	es	PROPN
ijtc-794	321	15	salaam	salaam	PROPN
ijtc-794	321	16	stock	stock	PROPN
ijtc-794	321	17	exchange	exchange	PROPN
ijtc-794	321	18	,	,	PUNCT
ijtc-794	321	19	tanzania	tanzania	PROPN
ijtc-794	321	20	.	.	PUNCT
ijtc-794	322	1	east	east	PROPN
ijtc-794	322	2	african	african	PROPN
ijtc-794	322	3	journal	journal	PROPN
ijtc-794	322	4	of	of	ADP
ijtc-794	322	5	social	social	ADJ
ijtc-794	322	6	and	and	CCONJ
ijtc-794	322	7	applied	applied	ADJ
ijtc-794	322	8	sciences	science	NOUN
ijtc-794	322	9	,	,	PUNCT
ijtc-794	322	10	3(2	3(2	NUM
ijtc-794	322	11	)	)	PUNCT
ijtc-794	322	12	,	,	PUNCT
ijtc-794	322	13	1–15	1–15	NUM
ijtc-794	322	14	.	.	PUNCT
ijtc-794	323	1	https://doi.org/10.1007/978-3-030-68836-3_24	https://doi.org/10.1007/978-3-030-68836-3_24	PROPN
ijtc-794	323	2	mwenda	mwenda	PROPN
ijtc-794	323	3	,	,	PUNCT
ijtc-794	323	4	b.	b.	PROPN
ijtc-794	323	5	,	,	PUNCT
ijtc-794	323	6	ngollo	ngollo	PROPN
ijtc-794	323	7	,	,	PUNCT
ijtc-794	323	8	m.	m.	NOUN
ijtc-794	323	9	,	,	PUNCT
ijtc-794	323	10	&	&	CCONJ
ijtc-794	323	11	mwasota	mwasota	NOUN
ijtc-794	323	12	,	,	PUNCT
ijtc-794	323	13	a.	a.	NOUN
ijtc-794	323	14	(	(	PUNCT
ijtc-794	323	15	2023	2023	NUM
ijtc-794	323	16	)	)	PUNCT
ijtc-794	323	17	.	.	PUNCT
ijtc-794	324	1	effects	effect	NOUN
ijtc-794	324	2	of	of	ADP
ijtc-794	324	3	macroeconomic	macroeconomic	ADJ
ijtc-794	324	4	variables	variable	NOUN
ijtc-794	324	5	on	on	ADP
ijtc-794	324	6	performance	performance	NOUN
ijtc-794	324	7	of	of	ADP
ijtc-794	324	8	listed	list	VERB
ijtc-794	324	9	firms	firm	NOUN
ijtc-794	324	10	at	at	ADP
ijtc-794	324	11	dar	dar	PROPN
ijtc-794	324	12	es	es	PROPN
ijtc-794	324	13	salaam	salaam	PROPN
ijtc-794	324	14	stock	stock	PROPN
ijtc-794	324	15	exchange	exchange	PROPN
ijtc-794	324	16	.	.	PUNCT
ijtc-794	325	1	nwanna	nwanna	PROPN
ijtc-794	325	2	,	,	PUNCT
ijtc-794	325	3	i.	i.	NOUN
ijtc-794	325	4	,	,	PUNCT
ijtc-794	325	5	&	&	CCONJ
ijtc-794	325	6	ivie	ivie	PROPN
ijtc-794	325	7	,	,	PUNCT
ijtc-794	325	8	g.	g.	PROPN
ijtc-794	325	9	(	(	PUNCT
ijtc-794	325	10	2017	2017	NUM
ijtc-794	325	11	)	)	PUNCT
ijtc-794	325	12	.	.	PUNCT
ijtc-794	326	1	effect	effect	NOUN
ijtc-794	326	2	of	of	ADP
ijtc-794	326	3	financial	financial	ADJ
ijtc-794	326	4	leverage	leverage	NOUN
ijtc-794	326	5	on	on	ADP
ijtc-794	326	6	firm	firm	NOUN
ijtc-794	326	7	’s	’s	PART
ijtc-794	326	8	performance	performance	NOUN
ijtc-794	326	9	:	:	PUNCT
ijtc-794	326	10	a	a	DET
ijtc-794	326	11	study	study	NOUN
ijtc-794	326	12	of	of	ADP
ijtc-794	326	13	nigerian	nigerian	ADJ
ijtc-794	326	14	banks	bank	NOUN
ijtc-794	326	15	.	.	PUNCT
ijtc-794	327	1	international	international	ADJ
ijtc-794	327	2	journal	journal	NOUN
ijtc-794	327	3	of	of	ADP
ijtc-794	327	4	recent	recent	ADJ
ijtc-794	327	5	scientific	scientific	ADJ
ijtc-794	327	6	research	research	NOUN
ijtc-794	327	7	,	,	PUNCT
ijtc-794	327	8	8(7	8(7	NUM
ijtc-794	327	9	)	)	PUNCT
ijtc-794	327	10	,	,	PUNCT
ijtc-794	327	11	18554–18564	18554–18564	NUM
ijtc-794	327	12	.	.	PUNCT
ijtc-794	328	1	https://doi.org/10.24327/ijrsr.2017.0807.0530	https://doi.org/10.24327/ijrsr.2017.0807.0530	NUM
ijtc-794	328	2	.	.	PUNCT
ijtc-794	329	1	omondi	omondi	PROPN
ijtc-794	329	2	,	,	PUNCT
ijtc-794	329	3	m.	m.	NOUN
ijtc-794	329	4	,	,	PUNCT
ijtc-794	329	5	&	&	CCONJ
ijtc-794	329	6	muturi	muturi	PROPN
ijtc-794	329	7	,	,	PUNCT
ijtc-794	329	8	w.	w.	PROPN
ijtc-794	329	9	(	(	PUNCT
ijtc-794	329	10	2013	2013	NUM
ijtc-794	329	11	)	)	PUNCT
ijtc-794	329	12	.	.	PUNCT
ijtc-794	330	1	factors	factor	NOUN
ijtc-794	330	2	affecting	affect	VERB
ijtc-794	330	3	the	the	DET
ijtc-794	330	4	financial	financial	ADJ
ijtc-794	330	5	performance	performance	NOUN
ijtc-794	330	6	of	of	ADP
ijtc-794	330	7	listed	list	VERB
ijtc-794	330	8	companies	company	NOUN
ijtc-794	330	9	at	at	ADP
ijtc-794	330	10	the	the	DET
ijtc-794	330	11	nairobi	nairobi	PROPN
ijtc-794	330	12	securities	securities	PROPN
ijtc-794	330	13	exchange	exchange	PROPN
ijtc-794	330	14	in	in	ADP
ijtc-794	330	15	kenya	kenya	PROPN
ijtc-794	330	16	.	.	PUNCT
ijtc-794	331	1	research	research	NOUN
ijtc-794	331	2	journal	journal	PROPN
ijtc-794	331	3	of	of	ADP
ijtc-794	331	4	finance	finance	NOUN
ijtc-794	331	5	and	and	CCONJ
ijtc-794	331	6	accounting	accounting	NOUN
ijtc-794	331	7	,	,	PUNCT
ijtc-794	331	8	4(15	4(15	NUM
ijtc-794	331	9	)	)	PUNCT
ijtc-794	331	10	,	,	PUNCT
ijtc-794	331	11	99–104	99–104	PROPN
ijtc-794	331	12	.	.	PUNCT
ijtc-794	332	1	pantea	pantea	PROPN
ijtc-794	332	2	,	,	PUNCT
ijtc-794	332	3	m.	m.	NOUN
ijtc-794	332	4	,	,	PUNCT
ijtc-794	332	5	gligor	gligor	PROPN
ijtc-794	332	6	,	,	PUNCT
ijtc-794	332	7	d.	d.	PROPN
ijtc-794	332	8	,	,	PUNCT
ijtc-794	332	9	&	&	CCONJ
ijtc-794	332	10	anis	anis	PROPN
ijtc-794	332	11	,	,	PUNCT
ijtc-794	332	12	c.	c.	PROPN
ijtc-794	332	13	(	(	PUNCT
ijtc-794	332	14	2014	2014	NUM
ijtc-794	332	15	)	)	PUNCT
ijtc-794	332	16	.	.	PUNCT
ijtc-794	333	1	economic	economic	ADJ
ijtc-794	333	2	determinants	determinant	NOUN
ijtc-794	333	3	of	of	ADP
ijtc-794	333	4	romanian	romanian	ADJ
ijtc-794	333	5	firms	firm	NOUN
ijtc-794	333	6	’	’	PART
ijtc-794	333	7	financial	financial	ADJ
ijtc-794	333	8	performance	performance	NOUN
ijtc-794	333	9	.	.	PUNCT
ijtc-794	334	1	procedia	procedia	NOUN
ijtc-794	334	2	-	-	PUNCT
ijtc-794	334	3	social	social	ADJ
ijtc-794	334	4	and	and	CCONJ
ijtc-794	334	5	behavioral	behavioral	ADJ
ijtc-794	334	6	sciences	science	NOUN
ijtc-794	334	7	,	,	PUNCT
ijtc-794	334	8	124	124	NUM
ijtc-794	334	9	,	,	PUNCT
ijtc-794	334	10	272–281	272–281	NUM
ijtc-794	334	11	.	.	PUNCT
ijtc-794	335	1	org/10.1016	org/10.1016	PROPN
ijtc-794	335	2	/	/	SYM
ijtc-794	335	3	j.sbspro.2014.02.486	j.sbspro.2014.02.486	PROPN
ijtc-794	335	4	.	.	PUNCT
ijtc-794	335	5	pervan	pervan	PROPN
ijtc-794	335	6	,	,	PUNCT
ijtc-794	335	7	m.	m.	NOUN
ijtc-794	335	8	,	,	PUNCT
ijtc-794	335	9	pervan	pervan	NOUN
ijtc-794	335	10	,	,	PUNCT
ijtc-794	335	11	i.	i.	PROPN
ijtc-794	335	12	,	,	PUNCT
ijtc-794	335	13	&	&	CCONJ
ijtc-794	335	14	ćurak	ćurak	PROPN
ijtc-794	335	15	,	,	PUNCT
ijtc-794	335	16	m.	m.	NOUN
ijtc-794	335	17	(	(	PUNCT
ijtc-794	335	18	2017	2017	NUM
ijtc-794	335	19	)	)	PUNCT
ijtc-794	335	20	.	.	PUNCT
ijtc-794	336	1	the	the	DET
ijtc-794	336	2	influence	influence	NOUN
ijtc-794	336	3	of	of	ADP
ijtc-794	336	4	age	age	NOUN
ijtc-794	336	5	on	on	ADP
ijtc-794	336	6	firm	firm	ADJ
ijtc-794	336	7	performance	performance	NOUN
ijtc-794	336	8	:	:	PUNCT
ijtc-794	336	9	evidence	evidence	NOUN
ijtc-794	336	10	from	from	ADP
ijtc-794	336	11	the	the	DET
ijtc-794	336	12	croatian	croatian	ADJ
ijtc-794	336	13	food	food	NOUN
ijtc-794	336	14	industry	industry	NOUN
ijtc-794	336	15	.	.	PUNCT
ijtc-794	337	1	journal	journal	PROPN
ijtc-794	337	2	of	of	ADP
ijtc-794	337	3	eastern	eastern	PROPN
ijtc-794	337	4	europe	europe	PROPN
ijtc-794	337	5	research	research	PROPN
ijtc-794	337	6	in	in	ADP
ijtc-794	337	7	business	business	NOUN
ijtc-794	337	8	and	and	CCONJ
ijtc-794	337	9	economics	economic	NOUN
ijtc-794	337	10	,	,	PUNCT
ijtc-794	337	11	7(1	7(1	NUM
ijtc-794	337	12	)	)	PUNCT
ijtc-794	337	13	.	.	PUNCT
ijtc-794	338	1	https://doi.org/10.5171/2017.618681	https://doi.org/10.5171/2017.618681	PROPN
ijtc-794	338	2	.	.	PUNCT
ijtc-794	339	1	rwechungura	rwechungura	PROPN
ijtc-794	339	2	,	,	PUNCT
ijtc-794	339	3	k.	k.	PROPN
ijtc-794	339	4	,	,	PUNCT
ijtc-794	339	5	kaleshu	kaleshu	PROPN
ijtc-794	339	6	,	,	PUNCT
ijtc-794	339	7	j.	j.	PROPN
ijtc-794	339	8	,	,	PUNCT
ijtc-794	339	9	&	&	CCONJ
ijtc-794	339	10	ndiege	ndiege	PROPN
ijtc-794	339	11	,	,	PUNCT
ijtc-794	339	12	b.	b.	PROPN
ijtc-794	339	13	(	(	PUNCT
ijtc-794	339	14	2020	2020	NUM
ijtc-794	339	15	)	)	PUNCT
ijtc-794	339	16	.	.	PUNCT
ijtc-794	340	1	stability	stability	NOUN
ijtc-794	340	2	and	and	CCONJ
ijtc-794	340	3	profitability	profitability	NOUN
ijtc-794	340	4	of	of	ADP
ijtc-794	340	5	commercial	commercial	ADJ
ijtc-794	340	6	banks	bank	NOUN
ijtc-794	340	7	in	in	ADP
ijtc-794	340	8	tanzania	tanzania	PROPN
ijtc-794	340	9	.	.	PUNCT
ijtc-794	341	1	east	east	PROPN
ijtc-794	341	2	african	african	PROPN
ijtc-794	341	3	journal	journal	PROPN
ijtc-794	341	4	of	of	ADP
ijtc-794	341	5	social	social	ADJ
ijtc-794	341	6	and	and	CCONJ
ijtc-794	341	7	applied	applied	ADJ
ijtc-794	341	8	sciences,2(1	sciences,2(1	NOUN
ijtc-794	341	9	,	,	PUNCT
ijtc-794	341	10	76	76	NUM
ijtc-794	341	11	.	.	PUNCT
ijtc-794	342	1	siwandeti	siwandeti	PROPN
ijtc-794	342	2	,	,	PUNCT
ijtc-794	342	3	m.	m.	NOUN
ijtc-794	342	4	,	,	PUNCT
ijtc-794	342	5	sanga	sanga	PROPN
ijtc-794	342	6	,	,	PUNCT
ijtc-794	342	7	c.	c.	PROPN
ijtc-794	342	8	,	,	PUNCT
ijtc-794	342	9	&	&	CCONJ
ijtc-794	342	10	panga	panga	NOUN
ijtc-794	342	11	,	,	PUNCT
ijtc-794	342	12	f.	f.	PROPN
ijtc-794	342	13	(	(	PUNCT
ijtc-794	342	14	2021	2021	NUM
ijtc-794	342	15	)	)	PUNCT
ijtc-794	342	16	.	.	PUNCT
ijtc-794	343	1	technological	technological	ADJ
ijtc-794	343	2	factors	factor	NOUN
ijtc-794	343	3	influencing	influence	VERB
ijtc-794	343	4	vendors	vendor	NOUN
ijtc-794	343	5	’	'	PUNCT
ijtc-794	343	6	participation	participation	NOUN
ijtc-794	343	7	in	in	ADP
ijtc-794	343	8	public	public	ADJ
ijtc-794	343	9	electronic	electronic	ADJ
ijtc-794	343	10	procurement	procurement	NOUN
ijtc-794	343	11	system	system	NOUN
ijtc-794	343	12	in	in	ADP
ijtc-794	343	13	ilala	ilala	PROPN
ijtc-794	343	14	,	,	PUNCT
ijtc-794	343	15	tanzania	tanzania	PROPN
ijtc-794	343	16	.	.	PUNCT
ijtc-794	344	1	east	east	PROPN
ijtc-794	344	2	african	african	PROPN
ijtc-794	344	3	journal	journal	PROPN
ijtc-794	344	4	of	of	ADP
ijtc-794	344	5	social	social	ADJ
ijtc-794	344	6	and	and	CCONJ
ijtc-794	344	7	applied	applied	ADJ
ijtc-794	344	8	sciences	science	NOUN
ijtc-794	344	9	,	,	PUNCT
ijtc-794	344	10	3(1	3(1	NUM
ijtc-794	344	11	)	)	PUNCT
ijtc-794	344	12	,	,	PUNCT
ijtc-794	344	13	91–102	91–102	NUM
ijtc-794	344	14	.	.	PUNCT
ijtc-794	345	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-794	345	2	an	an	DET
ijtc-794	345	3	empirical	empirical	ADJ
ijtc-794	345	4	study	study	NOUN
ijtc-794	345	5	of	of	ADP
ijtc-794	345	6	the	the	DET
ijtc-794	345	7	effect	effect	NOUN
ijtc-794	345	8	of	of	ADP
ijtc-794	345	9	managerial	managerial	ADJ
ijtc-794	345	10	competence	competence	NOUN
ijtc-794	345	11	on	on	ADP
ijtc-794	345	12	firm	firm	ADJ
ijtc-794	345	13	profitability	profitability	NOUN
ijtc-794	345	14	mwenda	mwenda	ADV
ijtc-794	345	15	,	,	PUNCT
ijtc-794	345	16	ngollo	ngollo	NOUN
ijtc-794	345	17	,	,	PUNCT
ijtc-794	345	18	and	and	CCONJ
ijtc-794	345	19	mwasota	mwasota	ADJ
ijtc-794	345	20	507	507	NUM
ijtc-794	345	21	|	|	CCONJ
ijtc-794	345	22	ilomata	ilomata	PROPN
ijtc-794	345	23	international	international	ADJ
ijtc-794	345	24	journal	journal	NOUN
ijtc-794	345	25	of	of	ADP
ijtc-794	345	26	tax	tax	PROPN
ijtc-794	345	27	&	&	CCONJ
ijtc-794	345	28	accounting	accounting	PROPN
ijtc-794	345	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-794	345	30	sumaira	sumaira	PROPN
ijtc-794	345	31	,	,	PUNCT
ijtc-794	345	32	b.	b.	PROPN
ijtc-794	345	33	,	,	PUNCT
ijtc-794	345	34	&	&	CCONJ
ijtc-794	345	35	amjad	amjad	PROPN
ijtc-794	345	36	,	,	PUNCT
ijtc-794	345	37	t.	t.	PROPN
ijtc-794	345	38	(	(	PUNCT
ijtc-794	345	39	2013	2013	NUM
ijtc-794	345	40	)	)	PUNCT
ijtc-794	345	41	.	.	PUNCT
ijtc-794	346	1	determinants	determinant	NOUN
ijtc-794	346	2	of	of	ADP
ijtc-794	346	3	profitability	profitability	NOUN
ijtc-794	346	4	panel	panel	NOUN
ijtc-794	346	5	data	datum	NOUN
ijtc-794	346	6	evidence	evidence	NOUN
ijtc-794	346	7	from	from	ADP
ijtc-794	346	8	insurance	insurance	NOUN
ijtc-794	346	9	sector	sector	NOUN
ijtc-794	346	10	of	of	ADP
ijtc-794	346	11	pakistan	pakistan	PROPN
ijtc-794	346	12	.	.	PUNCT
ijtc-794	347	1	elixir	elixir	PROPN
ijtc-794	347	2	financial	financial	PROPN
ijtc-794	347	3	international	international	PROPN
ijtc-794	347	4	management	management	NOUN
ijtc-794	347	5	journal	journal	NOUN
ijtc-794	347	6	,	,	PUNCT
ijtc-794	347	7	57(3	57(3	NUM
ijtc-794	347	8	)	)	PUNCT
ijtc-794	347	9	,	,	PUNCT
ijtc-794	347	10	14377	14377	NUM
ijtc-794	347	11	–	–	PUNCT
ijtc-794	347	12	14382	14382	NUM
ijtc-794	347	13	.	.	PUNCT
ijtc-794	348	1	tailab	tailab	NOUN
ijtc-794	348	2	,	,	PUNCT
ijtc-794	348	3	m.	m.	NOUN
ijtc-794	348	4	m.	m.	NOUN
ijtc-794	348	5	(	(	PUNCT
ijtc-794	348	6	2014	2014	NUM
ijtc-794	348	7	)	)	PUNCT
ijtc-794	348	8	.	.	PUNCT
ijtc-794	349	1	analyzing	analyze	VERB
ijtc-794	349	2	factors	factor	NOUN
ijtc-794	349	3	effecting	effect	VERB
ijtc-794	349	4	profitability	profitability	NOUN
ijtc-794	349	5	of	of	ADP
ijtc-794	349	6	non	non	ADJ
ijtc-794	349	7	-	-	ADJ
ijtc-794	349	8	financial	financial	ADJ
ijtc-794	349	9	us	us	PROPN
ijtc-794	349	10	firms	firm	NOUN
ijtc-794	349	11	.	.	PUNCT
ijtc-794	350	1	research	research	NOUN
ijtc-794	350	2	journal	journal	PROPN
ijtc-794	350	3	of	of	ADP
ijtc-794	350	4	finance	finance	NOUN
ijtc-794	350	5	and	and	CCONJ
ijtc-794	350	6	accounting	accounting	NOUN
ijtc-794	350	7	,	,	PUNCT
ijtc-794	350	8	22(5	22(5	NOUN
ijtc-794	350	9	)	)	PUNCT
ijtc-794	350	10	,	,	PUNCT
ijtc-794	350	11	17–26	17–26	NUM
ijtc-794	350	12	.	.	PUNCT
ijtc-794	351	1	taouab	taouab	PROPN
ijtc-794	351	2	,	,	PUNCT
ijtc-794	351	3	o.	o.	PROPN
ijtc-794	351	4	,	,	PUNCT
ijtc-794	351	5	&	&	CCONJ
ijtc-794	351	6	issor	issor	NOUN
ijtc-794	351	7	,	,	PUNCT
ijtc-794	351	8	z.	z.	PROPN
ijtc-794	351	9	(	(	PUNCT
ijtc-794	351	10	2019	2019	NUM
ijtc-794	351	11	)	)	PUNCT
ijtc-794	351	12	.	.	PUNCT
ijtc-794	352	1	firm	firm	ADJ
ijtc-794	352	2	performance	performance	NOUN
ijtc-794	352	3	:	:	PUNCT
ijtc-794	352	4	definition	definition	NOUN
ijtc-794	352	5	and	and	CCONJ
ijtc-794	352	6	measurement	measurement	NOUN
ijtc-794	352	7	models	model	NOUN
ijtc-794	352	8	.	.	PUNCT
ijtc-794	353	1	european	european	PROPN
ijtc-794	353	2	scientific	scientific	PROPN
ijtc-794	353	3	journal,15(1),93	journal,15(1),93	PROPN
ijtc-794	353	4	-	-	PUNCT
ijtc-794	353	5	106	106	NUM
ijtc-794	353	6	.	.	PUNCT
ijtc-794	354	1	too	too	ADV
ijtc-794	354	2	,	,	PUNCT
ijtc-794	354	3	i.	i.	PROPN
ijtc-794	354	4	,	,	PUNCT
ijtc-794	354	5	&	&	CCONJ
ijtc-794	354	6	simiyu	simiyu	PROPN
ijtc-794	354	7	,	,	PUNCT
ijtc-794	354	8	e.	e.	PROPN
ijtc-794	354	9	(	(	PUNCT
ijtc-794	354	10	2019	2019	NUM
ijtc-794	354	11	)	)	PUNCT
ijtc-794	354	12	.	.	PUNCT
ijtc-794	355	1	firms	firm	NOUN
ijtc-794	355	2	characteristics	characteristic	NOUN
ijtc-794	355	3	and	and	CCONJ
ijtc-794	355	4	financial	financial	ADJ
ijtc-794	355	5	performance	performance	NOUN
ijtc-794	355	6	of	of	ADP
ijtc-794	355	7	general	general	ADJ
ijtc-794	355	8	insurance	insurance	NOUN
ijtc-794	355	9	firms	firm	NOUN
ijtc-794	355	10	in	in	ADP
ijtc-794	355	11	kenya	kenya	PROPN
ijtc-794	355	12	.	.	PUNCT
ijtc-794	356	1	international	international	ADJ
ijtc-794	356	2	journal	journal	PROPN
ijtc-794	356	3	of	of	ADP
ijtc-794	356	4	business	business	NOUN
ijtc-794	356	5	management	management	NOUN
ijtc-794	356	6	and	and	CCONJ
ijtc-794	356	7	finance	finance	NOUN
ijtc-794	356	8	,	,	PUNCT
ijtc-794	356	9	2(1	2(1	NUM
ijtc-794	356	10	)	)	PUNCT
ijtc-794	356	11	,	,	PUNCT
ijtc-794	356	12	672	672	NUM
ijtc-794	356	13	–	–	PUNCT
ijtc-794	356	14	689	689	NUM
ijtc-794	356	15	.	.	PUNCT
ijtc-794	357	1	ubesie	ubesie	PROPN
ijtc-794	357	2	,	,	PUNCT
ijtc-794	357	3	m.	m.	NOUN
ijtc-794	357	4	(	(	PUNCT
ijtc-794	357	5	2014	2014	NUM
ijtc-794	357	6	)	)	PUNCT
ijtc-794	357	7	.	.	PUNCT
ijtc-794	358	1	of	of	ADP
ijtc-794	358	2	firms	firm	NOUN
ijtc-794	358	3	specific	specific	ADJ
ijtc-794	358	4	factors	factor	NOUN
ijtc-794	358	5	that	that	PRON
ijtc-794	358	6	determine	determine	VERB
ijtc-794	358	7	financial	financial	ADJ
ijtc-794	358	8	performance	performance	NOUN
ijtc-794	358	9	of	of	ADP
ijtc-794	358	10	the	the	DET
ijtc-794	358	11	nigerian	nigerian	ADJ
ijtc-794	358	12	breweries	brewery	NOUN
ijtc-794	358	13	sector	sector	NOUN
ijtc-794	358	14	.	.	PUNCT
ijtc-794	359	1	international	international	ADJ
ijtc-794	359	2	journal	journal	PROPN
ijtc-794	359	3	of	of	ADP
ijtc-794	359	4	science	science	PROPN
ijtc-794	359	5	and	and	CCONJ
ijtc-794	359	6	,	,	PUNCT
ijtc-794	359	7	nology.29	nology.29	NOUN
ijtc-794	359	8	(	(	PUNCT
ijtc-794	359	9	1	1	NUM
ijtc-794	359	10	)	)	PUNCT
ijtc-794	359	11	.	.	PUNCT
ijtc-794	360	1	org/10.21512	org/10.21512	PROPN
ijtc-794	360	2	/	/	SYM
ijtc-794	360	3	bbr.v9i1.4047	bbr.v9i1.4047	PROPN
ijtc-794	360	4	.	.	PUNCT
ijtc-794	361	1	zainudin	zainudin	PROPN
ijtc-794	361	2	,	,	PUNCT
ijtc-794	361	3	n.	n.	PROPN
ijtc-794	361	4	r.	r.	PROPN
ijtc-794	361	5	,	,	PUNCT
ijtc-794	361	6	mahdzan	mahdzan	PROPN
ijtc-794	361	7	,	,	PUNCT
ijtc-794	361	8	n.	n.	PROPN
ijtc-794	361	9	s.	s.	PROPN
ijtc-794	361	10	,	,	PUNCT
ijtc-794	361	11	&	&	CCONJ
ijtc-794	361	12	leong	leong	PROPN
ijtc-794	361	13	,	,	PUNCT
ijtc-794	361	14	e.	e.	PROPN
ijtc-794	361	15	s.	s.	PROPN
ijtc-794	361	16	(	(	PUNCT
ijtc-794	361	17	2018	2018	NUM
ijtc-794	361	18	)	)	PUNCT
ijtc-794	361	19	.	.	PUNCT
ijtc-794	362	1	firm	firm	ADJ
ijtc-794	362	2	-	-	PUNCT
ijtc-794	362	3	specific	specific	ADJ
ijtc-794	362	4	internal	internal	ADJ
ijtc-794	362	5	determinants	determinant	NOUN
ijtc-794	362	6	of	of	ADP
ijtc-794	362	7	profitability	profitability	NOUN
ijtc-794	362	8	performance	performance	NOUN
ijtc-794	362	9	:	:	PUNCT
ijtc-794	362	10	an	an	DET
ijtc-794	362	11	exploratory	exploratory	ADJ
ijtc-794	362	12	study	study	NOUN
ijtc-794	362	13	of	of	ADP
ijtc-794	362	14	selected	select	VERB
ijtc-794	362	15	life	life	NOUN
ijtc-794	362	16	insurance	insurance	NOUN
ijtc-794	362	17	firms	firm	NOUN
ijtc-794	362	18	in	in	ADP
ijtc-794	362	19	asia	asia	PROPN
ijtc-794	362	20	.	.	PUNCT
ijtc-794	363	1	journal	journal	PROPN
ijtc-794	363	2	of	of	ADP
ijtc-794	363	3	asia	asia	PROPN
ijtc-794	363	4	business	business	PROPN
ijtc-794	363	5	studies	study	NOUN
ijtc-794	363	6	,	,	PUNCT
ijtc-794	363	7	12(4	12(4	NUM
ijtc-794	363	8	)	)	PUNCT
ijtc-794	363	9	,	,	PUNCT
ijtc-794	363	10	533–550	533–550	NUM
ijtc-794	363	11	.	.	PUNCT
ijtc-794	364	1	https://doi.org/10.1108/jabs-09-2016-0129	https://doi.org/10.1108/jabs-09-2016-0129	PROPN
ijtc-794	364	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN