id	sid	tid	token	lemma	pos
agb-427	1	1	agbioforum	agbioforum	NOUN
agb-427	1	2	,	,	PUNCT
agb-427	1	3	27(1	27(1	NUM
agb-427	1	4	):	):	PUNCT
agb-427	1	5	68	68	NUM
agb-427	1	6	-	-	SYM
agb-427	1	7	77	77	NUM
agb-427	1	8	.	.	PUNCT
agb-427	2	1	©	©	PROPN
agb-427	2	2	2025	2025	NUM
agb-427	2	3	agbioforum	agbioforum	NOUN
agb-427	2	4	thijeel	thijeel	NOUN
agb-427	2	5	et	et	PROPN
agb-427	2	6	al	al	PROPN
agb-427	2	7	—	—	PUNCT
agb-427	2	8	dividend	dividend	NOUN
agb-427	2	9	policy	policy	NOUN
agb-427	2	10	,	,	PUNCT
agb-427	2	11	earnings	earning	NOUN
agb-427	2	12	management	management	NOUN
agb-427	2	13	and	and	CCONJ
agb-427	2	14	corporate	corporate	ADJ
agb-427	2	15	governance	governance	NOUN
agb-427	2	16	:	:	PUNCT
agb-427	2	17	an	an	DET
agb-427	2	18	empirical	empirical	ADJ
agb-427	2	19	study	study	NOUN
agb-427	2	20	of	of	ADP
agb-427	2	21	american	american	PROPN
agb-427	2	22	agribusiness	agribusiness	PROPN
agb-427	2	23	firms	firm	NOUN
agb-427	2	24	dividend	dividend	VERB
agb-427	2	25	policy	policy	NOUN
agb-427	2	26	,	,	PUNCT
agb-427	2	27	earnings	earning	NOUN
agb-427	2	28	management	management	NOUN
agb-427	2	29	and	and	CCONJ
agb-427	2	30	corporate	corporate	ADJ
agb-427	2	31	governance	governance	NOUN
agb-427	2	32	:	:	PUNCT
agb-427	2	33	an	an	DET
agb-427	2	34	empirical	empirical	ADJ
agb-427	2	35	study	study	NOUN
agb-427	2	36	of	of	ADP
agb-427	2	37	american	american	PROPN
agb-427	2	38	agribusiness	agribusiness	PROPN
agb-427	2	39	firms	firm	NOUN
agb-427	2	40	ali	ali	PROPN
agb-427	2	41	mohammed	mohammed	PROPN
agb-427	2	42	thijeel	thijeel	PROPN
agb-427	2	43	post	post	PROPN
agb-427	2	44	graduate	graduate	PROPN
agb-427	2	45	institute	institute	PROPN
agb-427	2	46	for	for	ADP
agb-427	2	47	accounting	accounting	PROPN
agb-427	2	48	&	&	CCONJ
agb-427	2	49	financial	financial	ADJ
agb-427	2	50	studies	study	NOUN
agb-427	2	51	,	,	PUNCT
agb-427	2	52	university	university	NOUN
agb-427	2	53	of	of	ADP
agb-427	2	54	baghdad	baghdad	PROPN
agb-427	2	55	,	,	PUNCT
agb-427	2	56	iraq	iraq	PROPN
agb-427	2	57	.	.	PUNCT
agb-427	3	1	email	email	NOUN
agb-427	3	2	:	:	PUNCT
agb-427	3	3	asst.prof.ali@pgiafs.uobaghdad.edu.iq	asst.prof.ali@pgiafs.uobaghdad.edu.iq	PROPN
agb-427	4	1	orcid	orcid	PROPN
agb-427	5	1	i	i	PROPN
agb-427	5	2	d	d	PROPN
agb-427	5	3	:	:	PUNCT
agb-427	5	4	https://orcid.org/0009-0001-0999-8642	https://orcid.org/0009-0001-0999-8642	PROPN
agb-427	5	5	amira	amira	PROPN
agb-427	5	6	neffati	neffati	PROPN
agb-427	5	7	institute	institute	PROPN
agb-427	5	8	supérieur	supérieur	PROPN
agb-427	5	9	de	de	X
agb-427	5	10	gestion	gestion	PROPN
agb-427	5	11	,	,	PUNCT
agb-427	5	12	university	university	PROPN
agb-427	5	13	of	of	ADP
agb-427	5	14	tunis	tunis	PROPN
agb-427	5	15	;	;	PUNCT
agb-427	5	16	gouvernance	gouvernance	PROPN
agb-427	5	17	d’entreprise	d’entreprise	PROPN
agb-427	5	18	,	,	PUNCT
agb-427	5	19	finance	finance	NOUN
agb-427	5	20	appliquée	appliquée	PROPN
agb-427	5	21	et	et	PROPN
agb-427	5	22	audit	audit	PROPN
agb-427	5	23	laboratory	laboratory	NOUN
agb-427	5	24	(	(	PUNCT
agb-427	5	25	gef2a	gef2a	X
agb-427	5	26	)	)	PUNCT
agb-427	5	27	tunisia	tunisia	PROPN
agb-427	5	28	.	.	PUNCT
agb-427	6	1	email	email	NOUN
agb-427	6	2	:	:	PUNCT
agb-427	6	3	neffati.emira@gmail.com	neffati.emira@gmail.com	NUM
agb-427	6	4	orcid	orcid	NOUN
agb-427	7	1	i	i	NOUN
agb-427	7	2	d	d	PROPN
agb-427	7	3	:	:	PUNCT
agb-427	7	4	https://orcid.org/0009-0007-9519-7510	https://orcid.org/0009-0007-9519-7510	PROPN
agb-427	7	5	wided	wide	VERB
agb-427	7	6	khiari	khiari	PROPN
agb-427	7	7	institute	institute	PROPN
agb-427	7	8	supérieur	supérieur	PROPN
agb-427	7	9	de	de	X
agb-427	7	10	gestion	gestion	PROPN
agb-427	7	11	,	,	PUNCT
agb-427	7	12	university	university	PROPN
agb-427	7	13	of	of	ADP
agb-427	7	14	tunis	tunis	PROPN
agb-427	7	15	;	;	PUNCT
agb-427	7	16	gouvernance	gouvernance	PROPN
agb-427	7	17	d’entreprise	d’entreprise	PROPN
agb-427	7	18	,	,	PUNCT
agb-427	7	19	finance	finance	NOUN
agb-427	7	20	appliquée	appliquée	PROPN
agb-427	7	21	et	et	PROPN
agb-427	7	22	audit	audit	PROPN
agb-427	7	23	laboratory	laboratory	NOUN
agb-427	7	24	(	(	PUNCT
agb-427	7	25	gef2a	gef2a	X
agb-427	7	26	)	)	PUNCT
agb-427	7	27	tunisia	tunisia	PROPN
agb-427	7	28	.	.	PUNCT
agb-427	8	1	email	email	NOUN
agb-427	8	2	:	:	PUNCT
agb-427	8	3	khiariwided@yahoo.fr	khiariwided@yahoo.fr	PROPN
agb-427	8	4	orcid	orcid	PROPN
agb-427	9	1	i	i	PRON
agb-427	9	2	d	d	PROPN
agb-427	9	3	:	:	PUNCT
agb-427	9	4	https://orcid.org/0000-0001-7248-2780	https://orcid.org/0000-0001-7248-2780	PROPN
agb-427	9	5	hakeem	hakeem	VERB
agb-427	9	6	hammood	hammood	PROPN
agb-427	9	7	flayyih	flayyih	PROPN
agb-427	9	8	al	al	PROPN
agb-427	9	9	-	-	PUNCT
agb-427	9	10	fandawi	fandawi	PROPN
agb-427	9	11	*	*	PUNCT
agb-427	9	12	post	post	PROPN
agb-427	9	13	graduate	graduate	PROPN
agb-427	9	14	institute	institute	NOUN
agb-427	9	15	for	for	ADP
agb-427	9	16	accounting	accounting	PROPN
agb-427	9	17	&	&	CCONJ
agb-427	9	18	financial	financial	ADJ
agb-427	9	19	studies	study	NOUN
agb-427	9	20	,	,	PUNCT
agb-427	9	21	university	university	NOUN
agb-427	9	22	of	of	ADP
agb-427	9	23	baghdad	baghdad	PROPN
agb-427	9	24	,	,	PUNCT
agb-427	9	25	iraq	iraq	PROPN
agb-427	9	26	.	.	PUNCT
agb-427	10	1	email	email	NOUN
agb-427	10	2	:	:	PUNCT
agb-427	10	3	hakeem.hmood@coadec.uobaghdad.edu.iq	hakeem.hmood@coadec.uobaghdad.edu.iq	NOUN
agb-427	10	4	orcid	orcid	NOUN
agb-427	11	1	i	i	PRON
agb-427	11	2	d	d	PROPN
agb-427	11	3	:	:	PUNCT
agb-427	11	4	https://orcid.org/0000-0003-0615-0854	https://orcid.org/0000-0003-0615-0854	PRON
agb-427	11	5	this	this	DET
agb-427	11	6	research	research	NOUN
agb-427	11	7	seeks	seek	VERB
agb-427	11	8	to	to	PART
agb-427	11	9	examine	examine	VERB
agb-427	11	10	the	the	DET
agb-427	11	11	interrelationship	interrelationship	NOUN
agb-427	11	12	among	among	ADP
agb-427	11	13	dividend	dividend	NOUN
agb-427	11	14	policy	policy	NOUN
agb-427	11	15	(	(	PUNCT
agb-427	11	16	dp	dp	NOUN
agb-427	11	17	)	)	PUNCT
agb-427	11	18	,	,	PUNCT
agb-427	11	19	earnings	earning	NOUN
agb-427	11	20	management	management	NOUN
agb-427	11	21	(	(	PUNCT
agb-427	11	22	em	em	NOUN
agb-427	11	23	)	)	PUNCT
agb-427	11	24	,	,	PUNCT
agb-427	11	25	and	and	CCONJ
agb-427	11	26	corporate	corporate	ADJ
agb-427	11	27	governance	governance	NOUN
agb-427	11	28	(	(	PUNCT
agb-427	11	29	cg	cg	NOUN
agb-427	11	30	)	)	PUNCT
agb-427	11	31	.	.	PUNCT
agb-427	12	1	dp	dp	PROPN
agb-427	12	2	is	be	AUX
agb-427	12	3	assessed	assess	VERB
agb-427	12	4	both	both	PRON
agb-427	12	5	as	as	ADP
agb-427	12	6	a	a	DET
agb-427	12	7	possible	possible	ADJ
agb-427	12	8	facilitator	facilitator	NOUN
agb-427	12	9	of	of	ADP
agb-427	12	10	em	em	PRON
agb-427	12	11	practices	practice	NOUN
agb-427	12	12	and	and	CCONJ
agb-427	12	13	as	as	ADP
agb-427	12	14	a	a	DET
agb-427	12	15	governance	governance	NOUN
agb-427	12	16	mechanism	mechanism	NOUN
agb-427	12	17	capable	capable	ADJ
agb-427	12	18	of	of	ADP
agb-427	12	19	mitigating	mitigate	VERB
agb-427	12	20	financial	financial	ADJ
agb-427	12	21	reporting	reporting	NOUN
agb-427	12	22	distortions	distortion	NOUN
agb-427	12	23	.	.	PUNCT
agb-427	13	1	drawing	draw	VERB
agb-427	13	2	on	on	ADP
agb-427	13	3	a	a	DET
agb-427	13	4	sample	sample	NOUN
agb-427	13	5	of	of	ADP
agb-427	13	6	222	222	NUM
agb-427	13	7	agribusiness	agribusiness	NOUN
agb-427	13	8	firms	firm	NOUN
agb-427	13	9	based	base	VERB
agb-427	13	10	in	in	ADP
agb-427	13	11	the	the	DET
agb-427	13	12	united	united	PROPN
agb-427	13	13	states	states	PROPN
agb-427	13	14	over	over	ADP
agb-427	13	15	the	the	DET
agb-427	13	16	2011–2021	2011–2021	NUM
agb-427	13	17	period	period	NOUN
agb-427	13	18	,	,	PUNCT
agb-427	13	19	the	the	DET
agb-427	13	20	study	study	NOUN
agb-427	13	21	empirically	empirically	ADV
agb-427	13	22	investigates	investigate	VERB
agb-427	13	23	these	these	DET
agb-427	13	24	dynamics	dynamic	NOUN
agb-427	13	25	.	.	PUNCT
agb-427	14	1	the	the	DET
agb-427	14	2	findings	finding	NOUN
agb-427	14	3	indicate	indicate	VERB
agb-427	14	4	that	that	SCONJ
agb-427	14	5	fluctuations	fluctuation	NOUN
agb-427	14	6	in	in	ADP
agb-427	14	7	dividends	dividend	NOUN
agb-427	14	8	can	can	AUX
agb-427	14	9	elucidate	elucidate	VERB
agb-427	14	10	varying	vary	VERB
agb-427	14	11	impacts	impact	NOUN
agb-427	14	12	on	on	ADP
agb-427	14	13	em	em	PRON
agb-427	14	14	,	,	PUNCT
agb-427	14	15	depending	depend	VERB
agb-427	14	16	on	on	ADP
agb-427	14	17	the	the	DET
agb-427	14	18	nature	nature	NOUN
agb-427	14	19	of	of	ADP
agb-427	14	20	cg	cg	NOUN
agb-427	14	21	frameworks	framework	NOUN
agb-427	14	22	in	in	ADP
agb-427	14	23	place	place	NOUN
agb-427	14	24	.	.	PUNCT
agb-427	15	1	generally	generally	ADV
agb-427	15	2	,	,	PUNCT
agb-427	15	3	modest	modest	ADJ
agb-427	15	4	increases	increase	NOUN
agb-427	15	5	in	in	ADP
agb-427	15	6	dividends	dividend	NOUN
agb-427	15	7	associated	associate	VERB
agb-427	15	8	with	with	ADP
agb-427	15	9	earnings	earning	NOUN
agb-427	15	10	growth	growth	NOUN
agb-427	15	11	are	be	AUX
agb-427	15	12	prevalent	prevalent	ADJ
agb-427	15	13	.	.	PUNCT
agb-427	16	1	in	in	ADP
agb-427	16	2	contrast	contrast	NOUN
agb-427	16	3	,	,	PUNCT
agb-427	16	4	firms	firm	NOUN
agb-427	16	5	often	often	ADV
agb-427	16	6	resort	resort	VERB
agb-427	16	7	to	to	PART
agb-427	16	8	dividend	dividend	VERB
agb-427	16	9	reductions	reduction	NOUN
agb-427	16	10	to	to	PART
agb-427	16	11	mask	mask	VERB
agb-427	16	12	sharp	sharp	ADJ
agb-427	16	13	earnings	earning	NOUN
agb-427	16	14	declines	decline	NOUN
agb-427	16	15	and	and	CCONJ
agb-427	16	16	to	to	PART
agb-427	16	17	counteract	counteract	VERB
agb-427	16	18	adverse	adverse	ADJ
agb-427	16	19	investor	investor	NOUN
agb-427	16	20	sentiment	sentiment	NOUN
agb-427	16	21	.	.	PUNCT
agb-427	17	1	furthermore	furthermore	ADV
agb-427	17	2	,	,	PUNCT
agb-427	17	3	discriminant	discriminant	ADJ
agb-427	17	4	analysis	analysis	NOUN
agb-427	17	5	reveals	reveal	VERB
agb-427	17	6	that	that	SCONJ
agb-427	17	7	firms	firm	NOUN
agb-427	17	8	characterised	characterise	VERB
agb-427	17	9	by	by	ADP
agb-427	17	10	strong	strong	ADJ
agb-427	17	11	cg	cg	NOUN
agb-427	17	12	—	—	PUNCT
agb-427	17	13	evident	evident	ADJ
agb-427	17	14	through	through	ADP
agb-427	17	15	significant	significant	ADJ
agb-427	17	16	managerial	managerial	ADJ
agb-427	17	17	ownership	ownership	NOUN
agb-427	17	18	,	,	PUNCT
agb-427	17	19	the	the	DET
agb-427	17	20	presence	presence	NOUN
agb-427	17	21	of	of	ADP
agb-427	17	22	independent	independent	ADJ
agb-427	17	23	board	board	NOUN
agb-427	17	24	members	member	NOUN
agb-427	17	25	,	,	PUNCT
agb-427	17	26	and	and	CCONJ
agb-427	17	27	wellestablished	wellestablished	ADJ
agb-427	17	28	audit	audit	NOUN
agb-427	17	29	committees	committee	NOUN
agb-427	17	30	—	—	PUNCT
agb-427	17	31	engage	engage	VERB
agb-427	17	32	less	less	ADV
agb-427	17	33	in	in	ADP
agb-427	17	34	em	em	PRON
agb-427	17	35	.	.	PUNCT
agb-427	18	1	conversely	conversely	ADV
agb-427	18	2	,	,	PUNCT
agb-427	18	3	agribusiness	agribusiness	NOUN
agb-427	18	4	entities	entity	NOUN
agb-427	18	5	with	with	ADP
agb-427	18	6	weaker	weak	ADJ
agb-427	18	7	governance	governance	NOUN
agb-427	18	8	structures	structure	NOUN
agb-427	18	9	are	be	AUX
agb-427	18	10	more	more	ADV
agb-427	18	11	prone	prone	ADJ
agb-427	18	12	to	to	ADP
agb-427	18	13	manipulative	manipulative	ADJ
agb-427	18	14	earnings	earning	NOUN
agb-427	18	15	practices	practice	NOUN
agb-427	18	16	.	.	PUNCT
agb-427	19	1	the	the	DET
agb-427	19	2	research	research	NOUN
agb-427	19	3	underscores	underscore	VERB
agb-427	19	4	that	that	SCONJ
agb-427	19	5	board	board	NOUN
agb-427	19	6	-	-	PUNCT
agb-427	19	7	level	level	NOUN
agb-427	19	8	dividend	dividend	NOUN
agb-427	19	9	decisions	decision	NOUN
agb-427	19	10	can	can	AUX
agb-427	19	11	serve	serve	VERB
agb-427	19	12	as	as	ADP
agb-427	19	13	informative	informative	ADJ
agb-427	19	14	signals	signal	NOUN
agb-427	19	15	or	or	CCONJ
agb-427	19	16	,	,	PUNCT
agb-427	19	17	where	where	SCONJ
agb-427	19	18	necessary	necessary	ADJ
agb-427	19	19	,	,	PUNCT
agb-427	19	20	act	act	VERB
agb-427	19	21	as	as	ADP
agb-427	19	22	substitutes	substitute	NOUN
agb-427	19	23	for	for	ADP
agb-427	19	24	comprehensive	comprehensive	ADJ
agb-427	19	25	governance	governance	NOUN
agb-427	19	26	systems	system	NOUN
agb-427	19	27	,	,	PUNCT
agb-427	19	28	thereby	thereby	ADV
agb-427	19	29	constraining	constrain	VERB
agb-427	19	30	managerial	managerial	ADJ
agb-427	19	31	opportunism	opportunism	NOUN
agb-427	19	32	.	.	PUNCT
agb-427	20	1	this	this	DET
agb-427	20	2	study	study	NOUN
agb-427	20	3	contributes	contribute	VERB
agb-427	20	4	to	to	ADP
agb-427	20	5	the	the	DET
agb-427	20	6	existing	exist	VERB
agb-427	20	7	literature	literature	NOUN
agb-427	20	8	by	by	ADP
agb-427	20	9	elucidating	elucidate	VERB
agb-427	20	10	the	the	DET
agb-427	20	11	specific	specific	ADJ
agb-427	20	12	function	function	NOUN
agb-427	20	13	of	of	ADP
agb-427	20	14	dp	dp	NOUN
agb-427	20	15	in	in	ADP
agb-427	20	16	facilitating	facilitate	VERB
agb-427	20	17	or	or	CCONJ
agb-427	20	18	constraining	constrain	VERB
agb-427	20	19	em	em	PRON
agb-427	20	20	and	and	CCONJ
agb-427	20	21	by	by	ADP
agb-427	20	22	emphasising	emphasise	VERB
agb-427	20	23	the	the	DET
agb-427	20	24	importance	importance	NOUN
agb-427	20	25	of	of	ADP
agb-427	20	26	integrated	integrate	VERB
agb-427	20	27	cg	cg	NOUN
agb-427	20	28	frameworks	framework	NOUN
agb-427	20	29	in	in	ADP
agb-427	20	30	sustaining	sustain	VERB
agb-427	20	31	financial	financial	ADJ
agb-427	20	32	integrity	integrity	NOUN
agb-427	20	33	within	within	ADP
agb-427	20	34	the	the	DET
agb-427	20	35	agribusiness	agribusiness	NOUN
agb-427	20	36	sector	sector	NOUN
agb-427	20	37	.	.	PUNCT
agb-427	21	1	these	these	DET
agb-427	21	2	insights	insight	NOUN
agb-427	21	3	are	be	AUX
agb-427	21	4	particularly	particularly	ADV
agb-427	21	5	relevant	relevant	ADJ
agb-427	21	6	for	for	ADP
agb-427	21	7	policymakers	policymaker	NOUN
agb-427	21	8	,	,	PUNCT
agb-427	21	9	investors	investor	NOUN
agb-427	21	10	,	,	PUNCT
agb-427	21	11	and	and	CCONJ
agb-427	21	12	regulators	regulator	NOUN
agb-427	21	13	aiming	aim	VERB
agb-427	21	14	to	to	PART
agb-427	21	15	enhance	enhance	VERB
agb-427	21	16	market	market	NOUN
agb-427	21	17	discipline	discipline	NOUN
agb-427	21	18	and	and	CCONJ
agb-427	21	19	promote	promote	VERB
agb-427	21	20	environmentally	environmentally	ADV
agb-427	21	21	sustainable	sustainable	ADJ
agb-427	21	22	financial	financial	ADJ
agb-427	21	23	conduct	conduct	NOUN
agb-427	21	24	in	in	ADP
agb-427	21	25	agriculture	agriculture	NOUN
agb-427	21	26	.	.	PUNCT
agb-427	22	1	keywords	keyword	NOUN
agb-427	22	2	:	:	PUNCT
agb-427	22	3	dividend	dividend	NOUN
agb-427	22	4	policy	policy	NOUN
agb-427	22	5	,	,	PUNCT
agb-427	22	6	earnings	earning	NOUN
agb-427	22	7	management	management	NOUN
agb-427	22	8	,	,	PUNCT
agb-427	22	9	corporate	corporate	ADJ
agb-427	22	10	governance	governance	NOUN
agb-427	22	11	.	.	PUNCT
agb-427	23	1	introduction	introduction	NOUN
agb-427	23	2	at	at	ADP
agb-427	23	3	present	present	ADJ
agb-427	23	4	,	,	PUNCT
agb-427	23	5	the	the	DET
agb-427	23	6	agribusiness	agribusiness	NOUN
agb-427	23	7	sector	sector	NOUN
agb-427	23	8	constitutes	constitute	VERB
agb-427	23	9	a	a	DET
agb-427	23	10	critical	critical	ADJ
agb-427	23	11	intersection	intersection	NOUN
agb-427	23	12	of	of	ADP
agb-427	23	13	food	food	NOUN
agb-427	23	14	security	security	NOUN
agb-427	23	15	,	,	PUNCT
agb-427	23	16	economic	economic	ADJ
agb-427	23	17	development	development	NOUN
agb-427	23	18	,	,	PUNCT
agb-427	23	19	and	and	CCONJ
agb-427	23	20	technological	technological	ADJ
agb-427	23	21	progress	progress	NOUN
agb-427	23	22	.	.	PUNCT
agb-427	24	1	in	in	ADP
agb-427	24	2	the	the	DET
agb-427	24	3	united	united	PROPN
agb-427	24	4	states	states	PROPN
agb-427	24	5	,	,	PUNCT
agb-427	24	6	agricultural	agricultural	ADJ
agb-427	24	7	firms	firm	NOUN
agb-427	24	8	increasingly	increasingly	ADV
agb-427	24	9	adopt	adopt	VERB
agb-427	24	10	corporate	corporate	ADJ
agb-427	24	11	structures	structure	NOUN
agb-427	24	12	that	that	PRON
agb-427	24	13	introduce	introduce	VERB
agb-427	24	14	new	new	ADJ
agb-427	24	15	managerial	managerial	ADJ
agb-427	24	16	complexities	complexity	NOUN
agb-427	24	17	.	.	PUNCT
agb-427	25	1	contemporary	contemporary	ADJ
agb-427	25	2	agribusiness	agribusiness	PROPN
agb-427	25	3	organisations	organisation	NOUN
agb-427	25	4	must	must	AUX
agb-427	25	5	manage	manage	VERB
agb-427	25	6	a	a	DET
agb-427	25	7	diverse	diverse	ADJ
agb-427	25	8	array	array	NOUN
agb-427	25	9	of	of	ADP
agb-427	25	10	stakeholders	stakeholder	NOUN
agb-427	25	11	,	,	PUNCT
agb-427	25	12	extending	extend	VERB
agb-427	25	13	beyond	beyond	ADP
agb-427	25	14	conventional	conventional	ADJ
agb-427	25	15	shareholders	shareholder	NOUN
agb-427	25	16	to	to	PART
agb-427	25	17	include	include	VERB
agb-427	25	18	farmers	farmer	NOUN
agb-427	25	19	,	,	PUNCT
agb-427	25	20	consumers	consumer	NOUN
agb-427	25	21	,	,	PUNCT
agb-427	25	22	regulators	regulator	NOUN
agb-427	25	23	,	,	PUNCT
agb-427	25	24	and	and	CCONJ
agb-427	25	25	environmental	environmental	ADJ
agb-427	25	26	advocates	advocate	NOUN
agb-427	25	27	(	(	PUNCT
agb-427	25	28	sporleder	sporleder	NOUN
agb-427	25	29	&	&	CCONJ
agb-427	25	30	goldsmith	goldsmith	PROPN
agb-427	25	31	,	,	PUNCT
agb-427	25	32	2001	2001	NUM
agb-427	25	33	)	)	PUNCT
agb-427	25	34	.	.	PUNCT
agb-427	26	1	owing	owe	VERB
agb-427	26	2	to	to	ADP
agb-427	26	3	their	their	PRON
agb-427	26	4	position	position	NOUN
agb-427	26	5	at	at	ADP
agb-427	26	6	the	the	DET
agb-427	26	7	center	center	NOUN
agb-427	26	8	of	of	ADP
agb-427	26	9	the	the	DET
agb-427	26	10	food	food	NOUN
agb-427	26	11	value	value	NOUN
agb-427	26	12	chain	chain	NOUN
agb-427	26	13	and	and	CCONJ
agb-427	26	14	potential	potential	ADJ
agb-427	26	15	influence	influence	NOUN
agb-427	26	16	on	on	ADP
agb-427	26	17	the	the	DET
agb-427	26	18	rural	rural	ADJ
agb-427	26	19	economy	economy	NOUN
agb-427	26	20	,	,	PUNCT
agb-427	26	21	such	such	ADJ
agb-427	26	22	companies	company	NOUN
agb-427	26	23	are	be	AUX
agb-427	26	24	subject	subject	ADJ
agb-427	26	25	to	to	ADP
agb-427	26	26	active	active	ADJ
agb-427	26	27	public	public	ADJ
agb-427	26	28	scrutiny	scrutiny	NOUN
agb-427	26	29	,	,	PUNCT
agb-427	26	30	and	and	CCONJ
agb-427	26	31	sound	sound	ADJ
agb-427	26	32	cg	cg	NOUN
agb-427	26	33	practices	practice	NOUN
agb-427	26	34	are	be	AUX
agb-427	26	35	demanded	demand	VERB
agb-427	26	36	(	(	PUNCT
agb-427	26	37	boehlje	boehlje	ADJ
agb-427	26	38	,	,	PUNCT
agb-427	26	39	2003	2003	NUM
agb-427	26	40	)	)	PUNCT
agb-427	26	41	.	.	PUNCT
agb-427	27	1	use	use	NOUN
agb-427	27	2	of	of	ADP
agb-427	27	3	biotechnologies	biotechnology	NOUN
agb-427	27	4	,	,	PUNCT
agb-427	27	5	precision	precision	NOUN
agb-427	27	6	agriculture	agriculture	NOUN
agb-427	27	7	,	,	PUNCT
agb-427	27	8	and	and	CCONJ
agb-427	27	9	data	datum	NOUN
agb-427	27	10	-	-	PUNCT
agb-427	27	11	based	base	VERB
agb-427	27	12	methods	method	NOUN
agb-427	27	13	has	have	AUX
agb-427	27	14	further	far	ADV
agb-427	27	15	muddied	muddy	VERB
agb-427	27	16	the	the	DET
agb-427	27	17	waters	water	NOUN
agb-427	27	18	,	,	PUNCT
agb-427	27	19	and	and	CCONJ
agb-427	27	20	greater	great	ADJ
agb-427	27	21	governance	governance	NOUN
agb-427	27	22	is	be	AUX
agb-427	27	23	demanded	demand	VERB
agb-427	27	24	in	in	ADP
agb-427	27	25	order	order	NOUN
agb-427	27	26	to	to	PART
agb-427	27	27	maintain	maintain	VERB
agb-427	27	28	stakeholders	stakeholder	NOUN
agb-427	27	29	'	'	PART
agb-427	27	30	confidence	confidence	NOUN
agb-427	27	31	and	and	CCONJ
agb-427	27	32	obtain	obtain	VERB
agb-427	27	33	sustainable	sustainable	ADJ
agb-427	27	34	developments	development	NOUN
agb-427	27	35	(	(	PUNCT
agb-427	27	36	sonka	sonka	ADJ
agb-427	27	37	,	,	PUNCT
agb-427	27	38	2014	2014	NUM
agb-427	27	39	)	)	PUNCT
agb-427	27	40	.	.	PUNCT
agb-427	28	1	unlike	unlike	ADP
agb-427	28	2	other	other	ADJ
agb-427	28	3	sectors	sector	NOUN
agb-427	28	4	,	,	PUNCT
agb-427	28	5	agriculture	agriculture	NOUN
agb-427	28	6	presents	present	VERB
agb-427	28	7	distinct	distinct	ADJ
agb-427	28	8	cg	cg	NOUN
agb-427	28	9	challenges	challenge	NOUN
agb-427	28	10	,	,	PUNCT
agb-427	28	11	namely	namely	ADV
agb-427	28	12	related	relate	VERB
agb-427	28	13	to	to	ADP
agb-427	28	14	openness	openness	NOUN
agb-427	28	15	and	and	CCONJ
agb-427	28	16	compliance	compliance	NOUN
agb-427	28	17	arrangements	arrangement	NOUN
agb-427	28	18	.	.	PUNCT
agb-427	29	1	inasmuch	inasmuch	ADJ
agb-427	29	2	as	as	SCONJ
agb-427	29	3	the	the	DET
agb-427	29	4	business	business	NOUN
agb-427	29	5	is	be	AUX
agb-427	29	6	public	public	ADJ
agb-427	29	7	-	-	PUNCT
agb-427	29	8	facing	facing	NOUN
agb-427	29	9	,	,	PUNCT
agb-427	29	10	em	em	PRON
agb-427	29	11	and	and	CCONJ
agb-427	29	12	dp	dp	NOUN
agb-427	29	13	choices	choice	NOUN
agb-427	29	14	have	have	VERB
agb-427	29	15	ramifications	ramification	NOUN
agb-427	29	16	extending	extend	VERB
agb-427	29	17	beyond	beyond	ADP
agb-427	29	18	financial	financial	ADJ
agb-427	29	19	health	health	NOUN
agb-427	29	20	into	into	ADP
agb-427	29	21	affecting	affect	VERB
agb-427	29	22	farmer	farmer	NOUN
agb-427	29	23	confidence	confidence	NOUN
agb-427	29	24	,	,	PUNCT
agb-427	29	25	regulator	regulator	NOUN
agb-427	29	26	perceptions	perception	NOUN
agb-427	29	27	,	,	PUNCT
agb-427	29	28	and	and	CCONJ
agb-427	29	29	broader	broad	ADJ
agb-427	29	30	reputational	reputational	ADJ
agb-427	29	31	integrity	integrity	NOUN
agb-427	29	32	(	(	PUNCT
agb-427	29	33	barry	barry	PROPN
agb-427	29	34	et	et	PROPN
agb-427	29	35	al	al	PROPN
agb-427	29	36	.	.	PROPN
agb-427	29	37	,	,	PUNCT
agb-427	29	38	2012	2012	NUM
agb-427	29	39	)	)	PUNCT
agb-427	29	40	.	.	PUNCT
agb-427	30	1	these	these	DET
agb-427	30	2	elements	element	NOUN
agb-427	30	3	lend	lend	VERB
agb-427	30	4	themselves	themselves	PRON
agb-427	30	5	ideally	ideally	ADV
agb-427	30	6	to	to	ADP
agb-427	30	7	examining	examine	VERB
agb-427	30	8	the	the	DET
agb-427	30	9	effectiveness	effectiveness	NOUN
agb-427	30	10	of	of	ADP
agb-427	30	11	cg	cg	NOUN
agb-427	30	12	with	with	ADP
agb-427	30	13	heightened	heightened	ADJ
agb-427	30	14	public	public	ADJ
agb-427	30	15	and	and	CCONJ
agb-427	30	16	regulatory	regulatory	ADJ
agb-427	30	17	scrutiny	scrutiny	NOUN
agb-427	30	18	.	.	PUNCT
agb-427	31	1	in	in	ADP
agb-427	31	2	various	various	ADJ
agb-427	31	3	industries	industry	NOUN
agb-427	31	4	,	,	PUNCT
agb-427	31	5	extensive	extensive	ADJ
agb-427	31	6	research	research	NOUN
agb-427	31	7	has	have	AUX
agb-427	31	8	confirmed	confirm	VERB
agb-427	31	9	a	a	DET
agb-427	31	10	significant	significant	ADJ
agb-427	31	11	relationship	relationship	NOUN
agb-427	31	12	between	between	ADP
agb-427	31	13	cg	cg	NOUN
agb-427	31	14	and	and	CCONJ
agb-427	31	15	em	em	PRON
agb-427	31	16	,	,	PUNCT
agb-427	31	17	typically	typically	ADV
agb-427	31	18	framed	frame	VERB
agb-427	31	19	within	within	ADP
agb-427	31	20	agency	agency	NOUN
agb-427	31	21	theory	theory	NOUN
agb-427	31	22	,	,	PUNCT
agb-427	31	23	which	which	PRON
agb-427	31	24	posits	posit	VERB
agb-427	31	25	that	that	SCONJ
agb-427	31	26	asymmetric	asymmetric	ADJ
agb-427	31	27	information	information	NOUN
agb-427	31	28	and	and	CCONJ
agb-427	31	29	conflicting	conflicting	ADJ
agb-427	31	30	incentives	incentive	NOUN
agb-427	31	31	may	may	AUX
agb-427	31	32	lead	lead	VERB
agb-427	31	33	managers	manager	NOUN
agb-427	31	34	to	to	PART
agb-427	31	35	pursue	pursue	VERB
agb-427	31	36	self	self	NOUN
agb-427	31	37	-	-	PUNCT
agb-427	31	38	interested	interest	VERB
agb-427	31	39	behaviour	behaviour	NOUN
agb-427	31	40	(	(	PUNCT
agb-427	31	41	jensen	jensen	PROPN
agb-427	31	42	,	,	PUNCT
agb-427	31	43	1986	1986	NUM
agb-427	31	44	)	)	PUNCT
agb-427	31	45	.	.	PUNCT
agb-427	32	1	effective	effective	ADJ
agb-427	32	2	governance	governance	NOUN
agb-427	32	3	structures	structure	NOUN
agb-427	32	4	have	have	VERB
agb-427	32	5	the	the	DET
agb-427	32	6	effect	effect	NOUN
agb-427	32	7	of	of	ADP
agb-427	32	8	decreasing	decrease	VERB
agb-427	32	9	em	em	PRON
agb-427	32	10	by	by	ADP
agb-427	32	11	enhancing	enhance	VERB
agb-427	32	12	supervision	supervision	NOUN
agb-427	32	13	,	,	PUNCT
agb-427	32	14	intensified	intensify	VERB
agb-427	32	15	oversight	oversight	NOUN
agb-427	32	16	by	by	ADP
agb-427	32	17	the	the	DET
agb-427	32	18	board	board	NOUN
agb-427	32	19	,	,	PUNCT
agb-427	32	20	and	and	CCONJ
agb-427	32	21	bringing	bring	VERB
agb-427	32	22	managerial	managerial	ADJ
agb-427	32	23	objectives	objective	NOUN
agb-427	32	24	into	into	ADP
agb-427	32	25	line	line	NOUN
agb-427	32	26	with	with	ADP
agb-427	32	27	those	those	PRON
agb-427	32	28	of	of	ADP
agb-427	32	29	the	the	DET
agb-427	32	30	shareholders	shareholder	NOUN
agb-427	32	31	(	(	PUNCT
agb-427	32	32	klein	klein	PROPN
agb-427	32	33	,	,	PUNCT
agb-427	32	34	2002	2002	NUM
agb-427	32	35	)	)	PUNCT
agb-427	32	36	.	.	PUNCT
agb-427	33	1	there	there	PRON
agb-427	33	2	have	have	AUX
agb-427	33	3	always	always	ADV
agb-427	33	4	existed	exist	VERB
agb-427	33	5	empirical	empirical	ADJ
agb-427	33	6	evidence	evidence	NOUN
agb-427	33	7	revealing	reveal	VERB
agb-427	33	8	that	that	SCONJ
agb-427	33	9	firms	firm	NOUN
agb-427	33	10	with	with	ADP
agb-427	33	11	robust	robust	ADJ
agb-427	33	12	governance	governance	NOUN
agb-427	33	13	have	have	VERB
agb-427	33	14	low	low	ADJ
agb-427	33	15	anomalies	anomaly	NOUN
agb-427	33	16	in	in	ADP
agb-427	33	17	earnings	earning	NOUN
agb-427	33	18	that	that	PRON
agb-427	33	19	suggest	suggest	VERB
agb-427	33	20	manipulation	manipulation	NOUN
agb-427	33	21	(	(	PUNCT
agb-427	33	22	beasley	beasley	PROPN
agb-427	33	23	,	,	PUNCT
agb-427	33	24	1996	1996	NUM
agb-427	33	25	;	;	PUNCT
agb-427	33	26	dechow	dechow	ADJ
agb-427	33	27	,	,	PUNCT
agb-427	33	28	sloan	sloan	PROPN
agb-427	33	29	,	,	PUNCT
agb-427	33	30	&	&	CCONJ
agb-427	33	31	sweeney	sweeney	PROPN
agb-427	33	32	,	,	PUNCT
agb-427	33	33	1995	1995	NUM
agb-427	33	34	)	)	PUNCT
agb-427	33	35	.	.	PUNCT
agb-427	34	1	but	but	CCONJ
agb-427	34	2	the	the	DET
agb-427	34	3	governance	governance	NOUN
agb-427	34	4	-	-	PUNCT
agb-427	34	5	em	em	PROPN
agb-427	34	6	nexus	nexus	NOUN
agb-427	34	7	is	be	AUX
agb-427	34	8	complicated	complicate	VERB
agb-427	34	9	by	by	ADP
agb-427	34	10	the	the	DET
agb-427	34	11	case	case	NOUN
agb-427	34	12	of	of	ADP
agb-427	34	13	agriculture	agriculture	NOUN
agb-427	34	14	.	.	PUNCT
agb-427	35	1	a	a	DET
agb-427	35	2	high	high	ADJ
agb-427	35	3	proportion	proportion	NOUN
agb-427	35	4	of	of	ADP
agb-427	35	5	agribusiness	agribusiness	NOUN
agb-427	35	6	firms	firm	NOUN
agb-427	35	7	are	be	AUX
agb-427	35	8	family	family	NOUN
agb-427	35	9	firms	firm	NOUN
agb-427	35	10	with	with	ADP
agb-427	35	11	concentrated	concentrated	ADJ
agb-427	35	12	control	control	NOUN
agb-427	35	13	and	and	CCONJ
agb-427	35	14	industryspecialized	industryspecialize	VERB
agb-427	35	15	operating	operating	NOUN
agb-427	35	16	conventions	convention	NOUN
agb-427	35	17	that	that	PRON
agb-427	35	18	alter	alter	VERB
agb-427	35	19	conventional	conventional	ADJ
agb-427	35	20	agency	agency	NOUN
agb-427	35	21	interrelationships	interrelationship	NOUN
agb-427	35	22	(	(	PUNCT
agb-427	35	23	mishra	mishra	PROPN
agb-427	35	24	,	,	PUNCT
agb-427	35	25	wilson	wilson	PROPN
agb-427	35	26	,	,	PUNCT
agb-427	35	27	&	&	CCONJ
agb-427	35	28	williams	williams	PROPN
agb-427	35	29	,	,	PUNCT
agb-427	35	30	2009	2009	NUM
agb-427	35	31	)	)	PUNCT
agb-427	35	32	.	.	PUNCT
agb-427	36	1	seasonal	seasonal	ADJ
agb-427	36	2	fluctuation	fluctuation	NOUN
agb-427	36	3	,	,	PUNCT
agb-427	36	4	climatic	climatic	ADJ
agb-427	36	5	sensitivity	sensitivity	NOUN
agb-427	36	6	,	,	PUNCT
agb-427	36	7	and	and	CCONJ
agb-427	36	8	variability	variability	NOUN
agb-427	36	9	in	in	ADP
agb-427	36	10	prices	price	NOUN
agb-427	36	11	create	create	VERB
agb-427	36	12	distinct	distinct	ADJ
agb-427	36	13	incentives	incentive	NOUN
agb-427	36	14	for	for	ADP
agb-427	36	15	em	em	PRON
agb-427	36	16	that	that	PRON
agb-427	36	17	may	may	AUX
agb-427	36	18	evade	evade	VERB
agb-427	36	19	conventional	conventional	ADJ
agb-427	36	20	governance	governance	NOUN
agb-427	36	21	measures	measure	NOUN
agb-427	36	22	(	(	PUNCT
agb-427	36	23	ifft	ifft	PROPN
agb-427	36	24	,	,	PUNCT
agb-427	36	25	kuethe	kuethe	NOUN
agb-427	36	26	,	,	PUNCT
agb-427	36	27	&	&	CCONJ
agb-427	36	28	morehart	morehart	PROPN
agb-427	36	29	,	,	PUNCT
agb-427	36	30	2015	2015	NUM
agb-427	36	31	)	)	PUNCT
agb-427	36	32	.	.	PUNCT
agb-427	37	1	there	there	PRON
agb-427	37	2	is	be	VERB
agb-427	37	3	evidence	evidence	NOUN
agb-427	37	4	that	that	SCONJ
agb-427	37	5	firms	firm	NOUN
agb-427	37	6	in	in	ADP
agb-427	37	7	the	the	DET
agb-427	37	8	industry	industry	NOUN
agb-427	37	9	smooth	smooth	ADJ
agb-427	37	10	earnings	earning	NOUN
agb-427	37	11	to	to	PART
agb-427	37	12	provide	provide	VERB
agb-427	37	13	more	more	ADV
agb-427	37	14	stable	stable	ADJ
agb-427	37	15	performance	performance	NOUN
agb-427	37	16	signals	signal	NOUN
agb-427	37	17	to	to	ADP
agb-427	37	18	stakeholders	stakeholder	NOUN
agb-427	37	19	(	(	PUNCT
agb-427	37	20	ge	ge	PROPN
agb-427	37	21	&	&	CCONJ
agb-427	37	22	kim	kim	PROPN
agb-427	37	23	,	,	PUNCT
agb-427	37	24	2014	2014	NUM
agb-427	37	25	)	)	PUNCT
agb-427	37	26	.	.	PUNCT
agb-427	38	1	dp	dp	PROPN
agb-427	38	2	imposes	impose	VERB
agb-427	38	3	further	further	ADJ
agb-427	38	4	complications	complication	NOUN
agb-427	38	5	for	for	ADP
agb-427	38	6	governance	governance	NOUN
agb-427	38	7	analysis	analysis	NOUN
agb-427	38	8	,	,	PUNCT
agb-427	38	9	importantly	importantly	ADV
agb-427	38	10	with	with	ADP
agb-427	38	11	consideration	consideration	NOUN
agb-427	38	12	for	for	ADP
agb-427	38	13	the	the	DET
agb-427	38	14	sporadic	sporadic	ADJ
agb-427	38	15	income	income	NOUN
agb-427	38	16	patterns	pattern	NOUN
agb-427	38	17	that	that	PRON
agb-427	38	18	are	be	AUX
agb-427	38	19	typical	typical	ADJ
agb-427	38	20	for	for	ADP
agb-427	38	21	farming	farming	NOUN
agb-427	38	22	operations	operation	NOUN
agb-427	38	23	.	.	PUNCT
agb-427	39	1	theory	theory	NOUN
agb-427	39	2	has	have	VERB
agb-427	39	3	rival	rival	ADJ
agb-427	39	4	explanations	explanation	NOUN
agb-427	39	5	for	for	ADP
agb-427	39	6	dividend	dividend	NOUN
agb-427	39	7	payout	payout	NOUN
agb-427	39	8	.	.	PUNCT
agb-427	40	1	the	the	DET
agb-427	40	2	free	free	ADJ
agb-427	40	3	cash	cash	NOUN
agb-427	40	4	flow	flow	NOUN
agb-427	40	5	hypothesis	hypothesis	NOUN
agb-427	40	6	contends	contend	VERB
agb-427	40	7	that	that	SCONJ
agb-427	40	8	dividends	dividend	NOUN
agb-427	40	9	act	act	VERB
agb-427	40	10	as	as	ADP
agb-427	40	11	a	a	DET
agb-427	40	12	control	control	NOUN
agb-427	40	13	measure	measure	NOUN
agb-427	40	14	,	,	PUNCT
agb-427	40	15	limiting	limit	VERB
agb-427	40	16	managerial	managerial	ADJ
agb-427	40	17	misuse	misuse	NOUN
agb-427	40	18	of	of	ADP
agb-427	40	19	surplus	surplus	ADJ
agb-427	40	20	funds	fund	NOUN
agb-427	40	21	and	and	CCONJ
agb-427	40	22	compelling	compelling	ADJ
agb-427	40	23	external	external	ADJ
agb-427	40	24	financing	financing	NOUN
agb-427	40	25	that	that	PRON
agb-427	40	26	subjects	subject	VERB
agb-427	40	27	’	'	PUNCT
agb-427	40	28	investments	investment	NOUN
agb-427	40	29	to	to	ADP
agb-427	40	30	greater	great	ADJ
agb-427	40	31	market	market	NOUN
agb-427	40	32	scrutiny	scrutiny	NOUN
agb-427	40	33	(	(	PUNCT
agb-427	40	34	das	das	PROPN
agb-427	40	35	mohapatra	mohapatra	PROPN
agb-427	40	36	&	&	CCONJ
agb-427	40	37	panda	panda	NOUN
agb-427	40	38	,	,	PUNCT
agb-427	40	39	2022	2022	NUM
agb-427	40	40	;	;	PUNCT
agb-427	40	41	jensen	jensen	PROPN
agb-427	40	42	,	,	PUNCT
agb-427	40	43	1986	1986	NUM
agb-427	40	44	)	)	PUNCT
agb-427	40	45	.	.	PUNCT
agb-427	41	1	conversely	conversely	ADV
agb-427	41	2	,	,	PUNCT
agb-427	41	3	signalling	signal	VERB
agb-427	41	4	theory	theory	NOUN
agb-427	41	5	holds	hold	VERB
agb-427	41	6	that	that	SCONJ
agb-427	41	7	mailto:asst.prof.ali@pgiafs.uobaghdad.edu.iq	mailto:asst.prof.ali@pgiafs.uobaghdad.edu.iq	PROPN
agb-427	41	8	https://orcid.org/0009-0001-0999-8642	https://orcid.org/0009-0001-0999-8642	PROPN
agb-427	41	9	mailto:neffati.emira@gmail.com	mailto:neffati.emira@gmail.com	PROPN
agb-427	41	10	https://orcid.org/0009-0007-9519-7510	https://orcid.org/0009-0007-9519-7510	PROPN
agb-427	41	11	mailto:khiariwided@yahoo.fr	mailto:khiariwided@yahoo.fr	PROPN
agb-427	41	12	https://orcid.org/0000-0001-7248-2780	https://orcid.org/0000-0001-7248-2780	PROPN
agb-427	41	13	mailto:hakeem.hmood@coadec.uobaghdad.edu.iq	mailto:hakeem.hmood@coadec.uobaghdad.edu.iq	PROPN
agb-427	41	14	https://orcid.org/0000-0003-0615-0854	https://orcid.org/0000-0003-0615-0854	PROPN
agb-427	41	15	agbioforum	agbioforum	NOUN
agb-427	41	16	,	,	PUNCT
agb-427	41	17	27(1	27(1	NUM
agb-427	41	18	)	)	PUNCT
agb-427	41	19	,	,	PUNCT
agb-427	41	20	2025	2025	NUM
agb-427	41	21	|	|	ADV
agb-427	41	22	69	69	NUM
agb-427	41	23	thijeel	thijeel	NOUN
agb-427	41	24	et	et	PROPN
agb-427	41	25	al	al	PROPN
agb-427	41	26	—	—	PUNCT
agb-427	41	27	dividend	dividend	NOUN
agb-427	41	28	policy	policy	NOUN
agb-427	41	29	,	,	PUNCT
agb-427	41	30	earnings	earning	NOUN
agb-427	41	31	management	management	NOUN
agb-427	41	32	and	and	CCONJ
agb-427	41	33	corporate	corporate	ADJ
agb-427	41	34	governance	governance	NOUN
agb-427	41	35	:	:	PUNCT
agb-427	41	36	an	an	DET
agb-427	41	37	empirical	empirical	ADJ
agb-427	41	38	study	study	NOUN
agb-427	41	39	of	of	ADP
agb-427	41	40	american	american	PROPN
agb-427	41	41	agribusiness	agribusiness	PROPN
agb-427	41	42	firms	firm	NOUN
agb-427	41	43	dividends	dividend	NOUN
agb-427	41	44	convey	convey	VERB
agb-427	41	45	information	information	NOUN
agb-427	41	46	regarding	regard	VERB
agb-427	41	47	a	a	DET
agb-427	41	48	firm	firm	NOUN
agb-427	41	49	's	's	PART
agb-427	41	50	prospects	prospect	NOUN
agb-427	41	51	,	,	PUNCT
agb-427	41	52	prompting	prompt	VERB
agb-427	41	53	managers	manager	NOUN
agb-427	41	54	to	to	PART
agb-427	41	55	maintain	maintain	VERB
agb-427	41	56	steady	steady	ADJ
agb-427	41	57	pay	pay	NOUN
agb-427	41	58	-	-	PUNCT
agb-427	41	59	outs	out	NOUN
agb-427	41	60	irrespective	irrespective	ADV
agb-427	41	61	of	of	ADP
agb-427	41	62	underlying	underlie	VERB
agb-427	41	63	financial	financial	ADJ
agb-427	41	64	performance	performance	NOUN
agb-427	41	65	(	(	PUNCT
agb-427	41	66	miller	miller	PROPN
agb-427	41	67	&	&	CCONJ
agb-427	41	68	rock	rock	PROPN
agb-427	41	69	,	,	PUNCT
agb-427	41	70	1985	1985	NUM
agb-427	41	71	)	)	PUNCT
agb-427	41	72	.	.	PUNCT
agb-427	42	1	it	it	PRON
agb-427	42	2	is	be	AUX
agb-427	42	3	especially	especially	ADV
agb-427	42	4	significant	significant	ADJ
agb-427	42	5	here	here	ADV
agb-427	42	6	,	,	PUNCT
agb-427	42	7	where	where	SCONJ
agb-427	42	8	indirect	indirect	ADJ
agb-427	42	9	agents	agent	NOUN
agb-427	42	10	have	have	VERB
agb-427	42	11	no	no	DET
agb-427	42	12	first	first	ADJ
agb-427	42	13	-	-	PUNCT
agb-427	42	14	hand	hand	NOUN
agb-427	42	15	knowledge	knowledge	NOUN
agb-427	42	16	of	of	ADP
agb-427	42	17	manager	manager	NOUN
agb-427	42	18	choices	choice	NOUN
agb-427	42	19	and	and	CCONJ
agb-427	42	20	must	must	AUX
agb-427	42	21	contend	contend	VERB
agb-427	42	22	with	with	ADP
agb-427	42	23	sectoral	sectoral	ADJ
agb-427	42	24	challenges	challenge	NOUN
agb-427	42	25	and	and	CCONJ
agb-427	42	26	uncertainties	uncertainty	NOUN
agb-427	42	27	(	(	PUNCT
agb-427	42	28	barry	barry	PROPN
agb-427	42	29	et	et	PROPN
agb-427	42	30	al	al	PROPN
agb-427	42	31	.	.	PROPN
agb-427	42	32	,	,	PUNCT
agb-427	42	33	2012	2012	NUM
agb-427	42	34	)	)	PUNCT
agb-427	42	35	.	.	PUNCT
agb-427	43	1	its	its	PRON
agb-427	43	2	dual	dual	ADJ
agb-427	43	3	description	description	NOUN
agb-427	43	4	of	of	ADP
agb-427	43	5	dp	dp	NOUN
agb-427	43	6	—	—	PUNCT
agb-427	43	7	as	as	ADP
agb-427	43	8	both	both	CCONJ
agb-427	43	9	disciplinary	disciplinary	ADJ
agb-427	43	10	device	device	NOUN
agb-427	43	11	and	and	CCONJ
agb-427	43	12	potential	potential	ADJ
agb-427	43	13	avenue	avenue	NOUN
agb-427	43	14	for	for	ADP
agb-427	43	15	em	em	PRON
agb-427	43	16	—	—	PUNCT
agb-427	43	17	creates	create	VERB
agb-427	43	18	theoretical	theoretical	ADJ
agb-427	43	19	questions	question	NOUN
agb-427	43	20	that	that	PRON
agb-427	43	21	must	must	AUX
agb-427	43	22	be	be	AUX
agb-427	43	23	answered	answer	VERB
agb-427	43	24	empirically	empirically	ADV
agb-427	43	25	.	.	PUNCT
agb-427	44	1	latest	late	ADJ
agb-427	44	2	research	research	NOUN
agb-427	44	3	into	into	ADP
agb-427	44	4	agricultural	agricultural	ADJ
agb-427	44	5	finance	finance	NOUN
agb-427	44	6	has	have	AUX
agb-427	44	7	triggered	trigger	VERB
agb-427	44	8	debates	debate	NOUN
agb-427	44	9	regarding	regard	VERB
agb-427	44	10	the	the	DET
agb-427	44	11	cross	cross	NOUN
agb-427	44	12	-	-	NOUN
agb-427	44	13	section	section	NOUN
agb-427	44	14	between	between	ADP
agb-427	44	15	em	em	PRON
agb-427	44	16	and	and	CCONJ
agb-427	44	17	dividends	dividend	NOUN
agb-427	44	18	in	in	ADP
agb-427	44	19	the	the	DET
agb-427	44	20	agribusiness	agribusiness	NOUN
agb-427	44	21	industry	industry	NOUN
agb-427	44	22	.	.	PUNCT
agb-427	45	1	some	some	DET
agb-427	45	2	agribusiness	agribusiness	NOUN
agb-427	45	3	companies	company	NOUN
agb-427	45	4	transparently	transparently	ADV
agb-427	45	5	disclose	disclose	VERB
agb-427	45	6	dividend	dividend	NOUN
agb-427	45	7	information	information	NOUN
agb-427	45	8	with	with	ADP
agb-427	45	9	the	the	DET
agb-427	45	10	aim	aim	NOUN
agb-427	45	11	to	to	PART
agb-427	45	12	impact	impact	VERB
agb-427	45	13	stakeholders	stakeholder	NOUN
agb-427	45	14	'	'	PART
agb-427	45	15	perceptions	perception	NOUN
agb-427	45	16	,	,	PUNCT
agb-427	45	17	which	which	PRON
agb-427	45	18	may	may	AUX
agb-427	45	19	unknowingly	unknowingly	ADV
agb-427	45	20	drive	drive	VERB
agb-427	45	21	earnings	earning	NOUN
agb-427	45	22	inflation	inflation	NOUN
agb-427	45	23	for	for	ADP
agb-427	45	24	sustaining	sustain	VERB
agb-427	45	25	dividend	dividend	NOUN
agb-427	45	26	continuity	continuity	NOUN
agb-427	45	27	(	(	PUNCT
agb-427	45	28	ahmad	ahmad	PROPN
agb-427	45	29	et	et	PROPN
agb-427	45	30	al	al	PROPN
agb-427	45	31	.	.	PROPN
agb-427	45	32	,	,	PUNCT
agb-427	45	33	2023	2023	NUM
agb-427	45	34	)	)	PUNCT
agb-427	45	35	.	.	PUNCT
agb-427	46	1	some	some	PRON
agb-427	46	2	believe	believe	VERB
agb-427	46	3	that	that	SCONJ
agb-427	46	4	dividend	dividend	NOUN
agb-427	46	5	payments	payment	NOUN
agb-427	46	6	at	at	ADP
agb-427	46	7	this	this	DET
agb-427	46	8	point	point	NOUN
agb-427	46	9	are	be	AUX
agb-427	46	10	largely	largely	ADV
agb-427	46	11	connected	connect	VERB
agb-427	46	12	with	with	ADP
agb-427	46	13	liquidity	liquidity	NOUN
agb-427	46	14	management	management	NOUN
agb-427	46	15	strategies	strategy	NOUN
agb-427	46	16	due	due	ADJ
agb-427	46	17	to	to	ADP
agb-427	46	18	specific	specific	ADJ
agb-427	46	19	capital	capital	NOUN
agb-427	46	20	requirements	requirement	NOUN
agb-427	46	21	(	(	PUNCT
agb-427	46	22	featherstone	featherstone	PROPN
agb-427	46	23	,	,	PUNCT
agb-427	46	24	roessler	roessler	NOUN
agb-427	46	25	,	,	PUNCT
agb-427	46	26	&	&	CCONJ
agb-427	46	27	barry	barry	PROPN
agb-427	46	28	,	,	PUNCT
agb-427	46	29	2006	2006	NUM
agb-427	46	30	)	)	PUNCT
agb-427	46	31	.	.	PUNCT
agb-427	47	1	these	these	DET
agb-427	47	2	differing	differ	VERB
agb-427	47	3	perceptions	perception	NOUN
agb-427	47	4	advocate	advocate	VERB
agb-427	47	5	comprehensive	comprehensive	ADJ
agb-427	47	6	studies	study	NOUN
agb-427	47	7	regarding	regard	VERB
agb-427	47	8	dividend	dividend	NOUN
agb-427	47	9	practice	practice	NOUN
agb-427	47	10	among	among	ADP
agb-427	47	11	agribusiness	agribusiness	NOUN
agb-427	47	12	governance	governance	NOUN
agb-427	47	13	.	.	PUNCT
agb-427	48	1	the	the	DET
agb-427	48	2	triadic	triadic	ADJ
agb-427	48	3	relationship	relationship	NOUN
agb-427	48	4	among	among	ADP
agb-427	48	5	cg	cg	NOUN
agb-427	48	6	,	,	PUNCT
agb-427	48	7	dp	dp	PROPN
agb-427	48	8	,	,	PUNCT
agb-427	48	9	and	and	CCONJ
agb-427	48	10	em	em	PRON
agb-427	48	11	constitutes	constitute	VERB
agb-427	48	12	a	a	DET
agb-427	48	13	complex	complex	ADJ
agb-427	48	14	framework	framework	NOUN
agb-427	48	15	that	that	PRON
agb-427	48	16	transcends	transcend	VERB
agb-427	48	17	binary	binary	ADJ
agb-427	48	18	analyses	analysis	NOUN
agb-427	48	19	.	.	PUNCT
agb-427	49	1	governance	governance	NOUN
agb-427	49	2	mechanisms	mechanism	NOUN
agb-427	49	3	may	may	AUX
agb-427	49	4	influence	influence	VERB
agb-427	49	5	em	em	PRON
agb-427	49	6	directly	directly	ADV
agb-427	49	7	—	—	PUNCT
agb-427	49	8	via	via	ADP
agb-427	49	9	monitoring	monitoring	NOUN
agb-427	49	10	and	and	CCONJ
agb-427	49	11	control	control	NOUN
agb-427	49	12	—	—	PUNCT
agb-427	49	13	and	and	CCONJ
agb-427	49	14	indirectly	indirectly	ADV
agb-427	49	15	through	through	ADP
agb-427	49	16	their	their	PRON
agb-427	49	17	effect	effect	NOUN
agb-427	49	18	on	on	ADP
agb-427	49	19	dp	dp	NOUN
agb-427	49	20	choices	choice	NOUN
agb-427	49	21	.	.	PUNCT
agb-427	50	1	effective	effective	ADJ
agb-427	50	2	governance	governance	NOUN
agb-427	50	3	may	may	AUX
agb-427	50	4	lead	lead	VERB
agb-427	50	5	to	to	ADP
agb-427	50	6	dp	dp	NOUN
agb-427	50	7	strategies	strategy	NOUN
agb-427	50	8	reducing	reduce	VERB
agb-427	50	9	earnings	earning	NOUN
agb-427	50	10	manipulation	manipulation	NOUN
agb-427	50	11	possibilities	possibility	NOUN
agb-427	50	12	(	(	PUNCT
agb-427	50	13	la	la	X
agb-427	50	14	porta	porta	X
agb-427	50	15	et	et	PROPN
agb-427	50	16	al	al	PROPN
agb-427	50	17	.	.	PROPN
agb-427	50	18	,	,	PUNCT
agb-427	50	19	2000	2000	NUM
agb-427	50	20	)	)	PUNCT
agb-427	50	21	.	.	PUNCT
agb-427	51	1	their	their	PRON
agb-427	51	2	need	need	NOUN
agb-427	51	3	,	,	PUNCT
agb-427	51	4	however	however	ADV
agb-427	51	5	,	,	PUNCT
agb-427	51	6	to	to	PART
agb-427	51	7	maintain	maintain	VERB
agb-427	51	8	stable	stable	ADJ
agb-427	51	9	dividends	dividend	NOUN
agb-427	51	10	may	may	AUX
agb-427	51	11	lead	lead	VERB
agb-427	51	12	firms	firm	NOUN
agb-427	51	13	to	to	PART
agb-427	51	14	mask	mask	VERB
agb-427	51	15	their	their	PRON
agb-427	51	16	poor	poor	ADJ
agb-427	51	17	performances	performance	NOUN
agb-427	51	18	with	with	ADP
agb-427	51	19	the	the	DET
agb-427	51	20	assistance	assistance	NOUN
agb-427	51	21	of	of	ADP
agb-427	51	22	em	em	PRON
agb-427	51	23	tactics	tactic	NOUN
agb-427	51	24	(	(	PUNCT
agb-427	51	25	daniel	daniel	PROPN
agb-427	51	26	,	,	PUNCT
agb-427	51	27	denis	denis	PROPN
agb-427	51	28	,	,	PUNCT
agb-427	51	29	&	&	CCONJ
agb-427	51	30	naveen	naveen	PROPN
agb-427	51	31	,	,	PUNCT
agb-427	51	32	2008	2008	NUM
agb-427	51	33	)	)	PUNCT
agb-427	51	34	.	.	PUNCT
agb-427	52	1	at	at	ADP
agb-427	52	2	the	the	DET
agb-427	52	3	firm	firm	ADJ
agb-427	52	4	level	level	NOUN
agb-427	52	5	,	,	PUNCT
agb-427	52	6	studies	study	NOUN
agb-427	52	7	that	that	PRON
agb-427	52	8	directly	directly	ADV
agb-427	52	9	consider	consider	VERB
agb-427	52	10	how	how	SCONJ
agb-427	52	11	dp	dp	NOUN
agb-427	52	12	mediates	mediate	NOUN
agb-427	52	13	between	between	ADP
agb-427	52	14	cg	cg	NOUN
agb-427	52	15	–	–	PUNCT
agb-427	52	16	em	em	PROPN
agb-427	52	17	are	be	AUX
agb-427	52	18	scarce	scarce	ADJ
agb-427	52	19	.	.	PUNCT
agb-427	53	1	if	if	SCONJ
agb-427	53	2	dp	dp	NOUN
agb-427	53	3	is	be	AUX
agb-427	53	4	the	the	DET
agb-427	53	5	conduit	conduit	NOUN
agb-427	53	6	by	by	ADP
agb-427	53	7	which	which	PRON
agb-427	53	8	cg	cg	NOUN
agb-427	53	9	impacts	impact	VERB
agb-427	53	10	em	em	PRON
agb-427	53	11	,	,	PUNCT
agb-427	53	12	comprehension	comprehension	NOUN
agb-427	53	13	of	of	ADP
agb-427	53	14	this	this	DET
agb-427	53	15	intervening	intervene	VERB
agb-427	53	16	role	role	NOUN
agb-427	53	17	is	be	AUX
agb-427	53	18	important	important	ADJ
agb-427	53	19	for	for	SCONJ
agb-427	53	20	the	the	DET
agb-427	53	21	formulation	formulation	NOUN
agb-427	53	22	of	of	ADP
agb-427	53	23	effective	effective	ADJ
agb-427	53	24	governance	governance	NOUN
agb-427	53	25	structures	structure	NOUN
agb-427	53	26	fit	fit	ADJ
agb-427	53	27	for	for	ADP
agb-427	53	28	the	the	DET
agb-427	53	29	sector	sector	NOUN
agb-427	53	30	(	(	PUNCT
agb-427	53	31	jiraporn	jiraporn	NOUN
agb-427	53	32	,	,	PUNCT
agb-427	53	33	kim	kim	PROPN
agb-427	53	34	,	,	PUNCT
agb-427	53	35	&	&	CCONJ
agb-427	53	36	kim	kim	PROPN
agb-427	53	37	,	,	PUNCT
agb-427	53	38	2011	2011	NUM
agb-427	53	39	)	)	PUNCT
agb-427	53	40	.	.	PUNCT
agb-427	54	1	the	the	DET
agb-427	54	2	mediation	mediation	NOUN
agb-427	54	3	model	model	NOUN
agb-427	54	4	asserts	assert	VERB
agb-427	54	5	that	that	SCONJ
agb-427	54	6	cg	cg	NOUN
agb-427	54	7	quality	quality	NOUN
agb-427	54	8	affects	affect	VERB
agb-427	54	9	dp	dp	NOUN
agb-427	54	10	decisions	decision	NOUN
agb-427	54	11	that	that	PRON
agb-427	54	12	affect	affect	VERB
agb-427	54	13	em	em	PRON
agb-427	54	14	,	,	PUNCT
agb-427	54	15	offering	offer	VERB
agb-427	54	16	an	an	DET
agb-427	54	17	indirect	indirect	ADJ
agb-427	54	18	governance	governance	NOUN
agb-427	54	19	influence	influence	NOUN
agb-427	54	20	that	that	PRON
agb-427	54	21	extends	extend	VERB
agb-427	54	22	beyond	beyond	ADP
agb-427	54	23	mere	mere	ADJ
agb-427	54	24	supervisory	supervisory	ADJ
agb-427	54	25	roles	role	NOUN
agb-427	54	26	.	.	PUNCT
agb-427	55	1	agricultural	agricultural	ADJ
agb-427	55	2	enterprises	enterprise	NOUN
agb-427	55	3	,	,	PUNCT
agb-427	55	4	with	with	ADP
agb-427	55	5	their	their	PRON
agb-427	55	6	organizational	organizational	ADJ
agb-427	55	7	and	and	CCONJ
agb-427	55	8	structural	structural	ADJ
agb-427	55	9	idiosyncrasies	idiosyncrasy	NOUN
agb-427	55	10	,	,	PUNCT
agb-427	55	11	could	could	AUX
agb-427	55	12	obscure	obscure	VERB
agb-427	55	13	or	or	CCONJ
agb-427	55	14	distort	distort	VERB
agb-427	55	15	theoretical	theoretical	ADJ
agb-427	55	16	linkages	linkage	NOUN
agb-427	55	17	.	.	PUNCT
agb-427	56	1	high	high	ADJ
agb-427	56	2	capital	capital	NOUN
agb-427	56	3	intensity	intensity	NOUN
agb-427	56	4	,	,	PUNCT
agb-427	56	5	long	long	ADJ
agb-427	56	6	investment	investment	NOUN
agb-427	56	7	horizons	horizon	NOUN
agb-427	56	8	,	,	PUNCT
agb-427	56	9	and	and	CCONJ
agb-427	56	10	exposure	exposure	NOUN
agb-427	56	11	to	to	ADP
agb-427	56	12	biological	biological	ADJ
agb-427	56	13	and	and	CCONJ
agb-427	56	14	environmental	environmental	ADJ
agb-427	56	15	risks	risk	NOUN
agb-427	56	16	render	render	VERB
agb-427	56	17	the	the	DET
agb-427	56	18	sector	sector	NOUN
agb-427	56	19	uniquely	uniquely	ADV
agb-427	56	20	dependent	dependent	ADJ
agb-427	56	21	on	on	ADP
agb-427	56	22	tailored	tailored	ADJ
agb-427	56	23	financial	financial	ADJ
agb-427	56	24	strategies	strategy	NOUN
agb-427	56	25	.	.	PUNCT
agb-427	57	1	these	these	DET
agb-427	57	2	factors	factor	NOUN
agb-427	57	3	are	be	AUX
agb-427	57	4	likely	likely	ADV
agb-427	57	5	decisive	decisive	ADJ
agb-427	57	6	about	about	ADP
agb-427	57	7	both	both	CCONJ
agb-427	57	8	em	em	PRON
agb-427	57	9	tendencies	tendency	NOUN
agb-427	57	10	and	and	CCONJ
agb-427	57	11	dividend	dividend	NOUN
agb-427	57	12	behavior	behavior	NOUN
agb-427	57	13	(	(	PUNCT
agb-427	57	14	barry	barry	PROPN
agb-427	57	15	et	et	PROPN
agb-427	57	16	al	al	PROPN
agb-427	57	17	.	.	PROPN
agb-427	57	18	,	,	PUNCT
agb-427	57	19	2012	2012	NUM
agb-427	57	20	)	)	PUNCT
agb-427	57	21	.	.	PUNCT
agb-427	58	1	high	high	ADJ
agb-427	58	2	concentration	concentration	NOUN
agb-427	58	3	and	and	CCONJ
agb-427	58	4	high	high	ADJ
agb-427	58	5	debt	debt	NOUN
agb-427	58	6	in	in	ADP
agb-427	58	7	the	the	DET
agb-427	58	8	sector	sector	NOUN
agb-427	58	9	also	also	ADV
agb-427	58	10	redefine	redefine	VERB
agb-427	58	11	traditional	traditional	ADJ
agb-427	58	12	firm	firm	ADJ
agb-427	58	13	behavior	behavior	NOUN
agb-427	58	14	and	and	CCONJ
agb-427	58	15	agency	agency	NOUN
agb-427	58	16	arrangements	arrangement	NOUN
agb-427	58	17	(	(	PUNCT
agb-427	58	18	boehlje	boehlje	NOUN
agb-427	58	19	&	&	CCONJ
agb-427	58	20	doering	doering	PROPN
agb-427	58	21	iii	iii	PROPN
agb-427	58	22	,	,	PUNCT
agb-427	58	23	2000	2000	NUM
agb-427	58	24	)	)	PUNCT
agb-427	58	25	.	.	PUNCT
agb-427	59	1	furthermore	furthermore	ADV
agb-427	59	2	,	,	PUNCT
agb-427	59	3	pressures	pressure	NOUN
agb-427	59	4	by	by	ADP
agb-427	59	5	public	public	ADJ
agb-427	59	6	policy	policy	NOUN
agb-427	59	7	that	that	PRON
agb-427	59	8	are	be	AUX
agb-427	59	9	aimed	aim	VERB
agb-427	59	10	at	at	ADP
agb-427	59	11	agricultural	agricultural	ADJ
agb-427	59	12	output	output	NOUN
agb-427	59	13	create	create	VERB
agb-427	59	14	yet	yet	ADV
agb-427	59	15	another	another	DET
agb-427	59	16	dimension	dimension	NOUN
agb-427	59	17	,	,	PUNCT
agb-427	59	18	influencing	influence	VERB
agb-427	59	19	earnings	earning	NOUN
agb-427	59	20	disclosures	disclosure	NOUN
agb-427	59	21	and	and	CCONJ
agb-427	59	22	payout	payout	NOUN
agb-427	59	23	decisions	decision	NOUN
agb-427	59	24	.	.	PUNCT
agb-427	60	1	other	other	ADJ
agb-427	60	2	than	than	ADP
agb-427	60	3	general	general	ADJ
agb-427	60	4	financial	financial	ADJ
agb-427	60	5	regulations	regulation	NOUN
agb-427	60	6	,	,	PUNCT
agb-427	60	7	agriculture	agriculture	NOUN
agb-427	60	8	faces	face	VERB
agb-427	60	9	sectoral	sectoral	ADJ
agb-427	60	10	regulations	regulation	NOUN
agb-427	60	11	for	for	ADP
agb-427	60	12	food	food	NOUN
agb-427	60	13	safety	safety	NOUN
agb-427	60	14	,	,	PUNCT
agb-427	60	15	environmental	environmental	ADJ
agb-427	60	16	compliance	compliance	NOUN
agb-427	60	17	,	,	PUNCT
agb-427	60	18	and	and	CCONJ
agb-427	60	19	agricultural	agricultural	ADJ
agb-427	60	20	policy	policy	NOUN
agb-427	60	21	.	.	PUNCT
agb-427	61	1	these	these	DET
agb-427	61	2	additional	additional	ADJ
agb-427	61	3	regulations	regulation	NOUN
agb-427	61	4	could	could	AUX
agb-427	61	5	have	have	AUX
agb-427	61	6	served	serve	VERB
agb-427	61	7	to	to	PART
agb-427	61	8	escalate	escalate	VERB
agb-427	61	9	exposure	exposure	NOUN
agb-427	61	10	by	by	ADP
agb-427	61	11	em	em	PRON
agb-427	61	12	and	and	CCONJ
agb-427	61	13	dp	dp	PROPN
agb-427	61	14	,	,	PUNCT
agb-427	61	15	again	again	ADV
agb-427	61	16	requiring	require	VERB
agb-427	61	17	effective	effective	ADJ
agb-427	61	18	cg	cg	NOUN
agb-427	61	19	by	by	ADP
agb-427	61	20	organizational	organizational	ADJ
agb-427	61	21	entities	entity	NOUN
agb-427	61	22	to	to	PART
agb-427	61	23	retain	retain	VERB
agb-427	61	24	legitimacy	legitimacy	NOUN
agb-427	61	25	with	with	ADP
agb-427	61	26	regulators	regulator	NOUN
agb-427	61	27	and	and	CCONJ
agb-427	61	28	the	the	DET
agb-427	61	29	public	public	NOUN
agb-427	61	30	at	at	ADP
agb-427	61	31	large	large	ADJ
agb-427	61	32	(	(	PUNCT
agb-427	61	33	thompson	thompson	PROPN
agb-427	61	34	&	&	CCONJ
agb-427	61	35	hannah	hannah	PROPN
agb-427	61	36	,	,	PUNCT
agb-427	61	37	2008	2008	NUM
agb-427	61	38	)	)	PUNCT
agb-427	61	39	.	.	PUNCT
agb-427	62	1	where	where	SCONJ
agb-427	62	2	financial	financial	ADJ
agb-427	62	3	regulation	regulation	NOUN
agb-427	62	4	meets	meet	VERB
agb-427	62	5	agricultural	agricultural	ADJ
agb-427	62	6	regulation	regulation	NOUN
agb-427	62	7	,	,	PUNCT
agb-427	62	8	there	there	PRON
agb-427	62	9	are	be	VERB
agb-427	62	10	specific	specific	ADJ
agb-427	62	11	issues	issue	NOUN
agb-427	62	12	of	of	ADP
agb-427	62	13	compliance	compliance	NOUN
agb-427	62	14	that	that	PRON
agb-427	62	15	impact	impact	VERB
agb-427	62	16	daily	daily	ADJ
agb-427	62	17	operative	operative	ADJ
agb-427	62	18	decisions	decision	NOUN
agb-427	62	19	.	.	PUNCT
agb-427	63	1	despite	despite	SCONJ
agb-427	63	2	the	the	DET
agb-427	63	3	theoretical	theoretical	ADJ
agb-427	63	4	significance	significance	NOUN
agb-427	63	5	of	of	ADP
agb-427	63	6	this	this	DET
agb-427	63	7	tripartite	tripartite	ADJ
agb-427	63	8	relationship	relationship	NOUN
agb-427	63	9	,	,	PUNCT
agb-427	63	10	empirical	empirical	ADJ
agb-427	63	11	work	work	NOUN
agb-427	63	12	exploring	explore	VERB
agb-427	63	13	the	the	DET
agb-427	63	14	simultaneous	simultaneous	ADJ
agb-427	63	15	influence	influence	NOUN
agb-427	63	16	of	of	ADP
agb-427	63	17	cg	cg	NOUN
agb-427	63	18	,	,	PUNCT
agb-427	63	19	dp	dp	PROPN
agb-427	63	20	,	,	PUNCT
agb-427	63	21	and	and	CCONJ
agb-427	63	22	em	em	PRON
agb-427	63	23	within	within	ADP
agb-427	63	24	agribusiness	agribusiness	NOUN
agb-427	63	25	is	be	AUX
agb-427	63	26	limited	limited	ADJ
agb-427	63	27	.	.	PUNCT
agb-427	64	1	existing	exist	VERB
agb-427	64	2	research	research	NOUN
agb-427	64	3	tends	tend	VERB
agb-427	64	4	to	to	PART
agb-427	64	5	isolate	isolate	VERB
agb-427	64	6	individual	individual	ADJ
agb-427	64	7	relationships	relationship	NOUN
agb-427	64	8	or	or	CCONJ
agb-427	64	9	examine	examine	VERB
agb-427	64	10	them	they	PRON
agb-427	64	11	outside	outside	ADP
agb-427	64	12	the	the	DET
agb-427	64	13	integrated	integrate	VERB
agb-427	64	14	organisational	organisational	ADJ
agb-427	64	15	context	context	NOUN
agb-427	64	16	(	(	PUNCT
agb-427	64	17	cornett	cornett	PROPN
agb-427	64	18	,	,	PUNCT
agb-427	64	19	marcus	marcus	PROPN
agb-427	64	20	,	,	PUNCT
agb-427	64	21	&	&	CCONJ
agb-427	64	22	tehranian	tehranian	NOUN
agb-427	64	23	,	,	PUNCT
agb-427	64	24	2008	2008	NUM
agb-427	64	25	)	)	PUNCT
agb-427	64	26	.	.	PUNCT
agb-427	65	1	the	the	DET
agb-427	65	2	present	present	ADJ
agb-427	65	3	study	study	NOUN
agb-427	65	4	addresses	address	NOUN
agb-427	65	5	this	this	DET
agb-427	65	6	gap	gap	NOUN
agb-427	65	7	by	by	ADP
agb-427	65	8	investigating	investigate	VERB
agb-427	65	9	how	how	SCONJ
agb-427	65	10	em	em	PRON
agb-427	65	11	and	and	CCONJ
agb-427	65	12	dp	dp	NOUN
agb-427	65	13	decisions	decision	NOUN
agb-427	65	14	influence	influence	VERB
agb-427	65	15	critical	critical	ADJ
agb-427	65	16	outcomes	outcome	NOUN
agb-427	65	17	in	in	ADP
agb-427	65	18	agribusiness	agribusiness	NOUN
agb-427	65	19	,	,	PUNCT
agb-427	65	20	including	include	VERB
agb-427	65	21	the	the	DET
agb-427	65	22	capacity	capacity	NOUN
agb-427	65	23	for	for	ADP
agb-427	65	24	biotechnology	biotechnology	NOUN
agb-427	65	25	investment	investment	NOUN
agb-427	65	26	,	,	PUNCT
agb-427	65	27	trust	trust	NOUN
agb-427	65	28	among	among	ADP
agb-427	65	29	farmer	farmer	NOUN
agb-427	65	30	stakeholders	stakeholder	NOUN
agb-427	65	31	,	,	PUNCT
agb-427	65	32	and	and	CCONJ
agb-427	65	33	fulfilment	fulfilment	NOUN
agb-427	65	34	of	of	ADP
agb-427	65	35	regulatory	regulatory	ADJ
agb-427	65	36	transparency	transparency	NOUN
agb-427	65	37	obligations	obligation	NOUN
agb-427	65	38	.	.	PUNCT
agb-427	66	1	these	these	DET
agb-427	66	2	outcomes	outcome	NOUN
agb-427	66	3	extend	extend	VERB
agb-427	66	4	beyond	beyond	ADP
agb-427	66	5	financial	financial	ADJ
agb-427	66	6	indicators	indicator	NOUN
agb-427	66	7	to	to	PART
agb-427	66	8	reflect	reflect	VERB
agb-427	66	9	broader	broad	ADJ
agb-427	66	10	stakeholder	stakeholder	NOUN
agb-427	66	11	impact	impact	NOUN
agb-427	66	12	.	.	PUNCT
agb-427	67	1	the	the	DET
agb-427	67	2	study	study	NOUN
agb-427	67	3	also	also	ADV
agb-427	67	4	assesses	assess	VERB
agb-427	67	5	whether	whether	SCONJ
agb-427	67	6	the	the	DET
agb-427	67	7	sector	sector	NOUN
agb-427	67	8	’s	’s	PART
agb-427	67	9	public	public	ADJ
agb-427	67	10	exposure	exposure	NOUN
agb-427	67	11	and	and	CCONJ
agb-427	67	12	regulatory	regulatory	ADJ
agb-427	67	13	intensity	intensity	NOUN
agb-427	67	14	affect	affect	VERB
agb-427	67	15	the	the	DET
agb-427	67	16	efficacy	efficacy	NOUN
agb-427	67	17	of	of	ADP
agb-427	67	18	cg	cg	NOUN
agb-427	67	19	mechanisms	mechanism	NOUN
agb-427	67	20	relative	relative	ADJ
agb-427	67	21	to	to	ADP
agb-427	67	22	other	other	ADJ
agb-427	67	23	industries	industry	NOUN
agb-427	67	24	.	.	PUNCT
agb-427	68	1	by	by	ADP
agb-427	68	2	focusing	focus	VERB
agb-427	68	3	on	on	ADP
agb-427	68	4	fortune	fortune	NOUN
agb-427	68	5	1000	1000	NUM
agb-427	68	6	agribusiness	agribusiness	NOUN
agb-427	68	7	firms	firm	NOUN
agb-427	68	8	—	—	PUNCT
agb-427	68	9	representative	representative	NOUN
agb-427	68	10	of	of	ADP
agb-427	68	11	mature	mature	ADJ
agb-427	68	12	organisations	organisation	NOUN
agb-427	68	13	with	with	ADP
agb-427	68	14	advanced	advanced	ADJ
agb-427	68	15	governance	governance	NOUN
agb-427	68	16	practices	practice	NOUN
agb-427	68	17	and	and	CCONJ
agb-427	68	18	heightened	heighten	VERB
agb-427	68	19	accountability	accountability	NOUN
agb-427	68	20	—	—	PUNCT
agb-427	68	21	the	the	DET
agb-427	68	22	research	research	NOUN
agb-427	68	23	provides	provide	VERB
agb-427	68	24	nuanced	nuanced	ADJ
agb-427	68	25	evidence	evidence	NOUN
agb-427	68	26	on	on	ADP
agb-427	68	27	the	the	DET
agb-427	68	28	interplay	interplay	NOUN
agb-427	68	29	between	between	ADP
agb-427	68	30	cg	cg	NOUN
agb-427	68	31	,	,	PUNCT
agb-427	68	32	dp	dp	PROPN
agb-427	68	33	,	,	PUNCT
agb-427	68	34	and	and	CCONJ
agb-427	68	35	em	em	PRON
agb-427	68	36	.	.	PUNCT
agb-427	69	1	the	the	DET
agb-427	69	2	integrated	integrate	VERB
agb-427	69	3	analysis	analysis	NOUN
agb-427	69	4	of	of	ADP
agb-427	69	5	direct	direct	ADJ
agb-427	69	6	and	and	CCONJ
agb-427	69	7	mediated	mediate	VERB
agb-427	69	8	relationships	relationship	NOUN
agb-427	69	9	contributes	contribute	VERB
agb-427	69	10	meaningfully	meaningfully	ADV
agb-427	69	11	to	to	ADP
agb-427	69	12	both	both	PRON
agb-427	69	13	academic	academic	ADJ
agb-427	69	14	understanding	understanding	NOUN
agb-427	69	15	and	and	CCONJ
agb-427	69	16	practical	practical	ADJ
agb-427	69	17	guidance	guidance	NOUN
agb-427	69	18	for	for	ADP
agb-427	69	19	policy	policy	NOUN
agb-427	69	20	and	and	CCONJ
agb-427	69	21	governance	governance	NOUN
agb-427	69	22	design	design	NOUN
agb-427	69	23	in	in	ADP
agb-427	69	24	agricultural	agricultural	ADJ
agb-427	69	25	enterprises	enterprise	NOUN
agb-427	69	26	.	.	PUNCT
agb-427	70	1	literature	literature	NOUN
agb-427	70	2	review	review	VERB
agb-427	70	3	earnings	earning	NOUN
agb-427	70	4	management	management	NOUN
agb-427	70	5	in	in	ADP
agb-427	70	6	agricultural	agricultural	ADJ
agb-427	70	7	enterprises	enterprise	NOUN
agb-427	70	8	the	the	DET
agb-427	70	9	methods	method	NOUN
agb-427	70	10	used	use	VERB
agb-427	70	11	to	to	PART
agb-427	70	12	assess	assess	VERB
agb-427	70	13	em	em	PRON
agb-427	70	14	within	within	ADP
agb-427	70	15	agricultural	agricultural	ADJ
agb-427	70	16	enterprises	enterprise	NOUN
agb-427	70	17	have	have	AUX
agb-427	70	18	advanced	advance	VERB
agb-427	70	19	significantly	significantly	ADV
agb-427	70	20	,	,	PUNCT
agb-427	70	21	evolving	evolve	VERB
agb-427	70	22	from	from	ADP
agb-427	70	23	elementary	elementary	ADJ
agb-427	70	24	accrual	accrual	ADJ
agb-427	70	25	-	-	PUNCT
agb-427	70	26	based	base	VERB
agb-427	70	27	indicators	indicator	NOUN
agb-427	70	28	to	to	ADP
agb-427	70	29	more	more	ADV
agb-427	70	30	intricate	intricate	ADJ
agb-427	70	31	multivariate	multivariate	NOUN
agb-427	70	32	models	model	NOUN
agb-427	70	33	that	that	PRON
agb-427	70	34	reflect	reflect	VERB
agb-427	70	35	the	the	DET
agb-427	70	36	unique	unique	ADJ
agb-427	70	37	attributes	attribute	NOUN
agb-427	70	38	of	of	ADP
agb-427	70	39	the	the	DET
agb-427	70	40	sector	sector	NOUN
agb-427	70	41	.	.	PUNCT
agb-427	71	1	initial	initial	ADJ
agb-427	71	2	agricultural	agricultural	ADJ
agb-427	71	3	finance	finance	NOUN
agb-427	71	4	research	research	NOUN
agb-427	71	5	overwhelmingly	overwhelmingly	ADV
agb-427	71	6	employed	employ	VERB
agb-427	71	7	discretionary	discretionary	ADJ
agb-427	71	8	accruals	accrual	NOUN
agb-427	71	9	from	from	ADP
agb-427	71	10	the	the	DET
agb-427	71	11	jones	jones	PROPN
agb-427	71	12	(	(	PUNCT
agb-427	71	13	1991	1991	NUM
agb-427	71	14	)	)	PUNCT
agb-427	71	15	model	model	NOUN
agb-427	71	16	that	that	PRON
agb-427	71	17	estimates	estimate	VERB
agb-427	71	18	non	non	ADJ
agb-427	71	19	-	-	ADJ
agb-427	71	20	discretionary	discretionary	ADJ
agb-427	71	21	accruals	accrual	NOUN
agb-427	71	22	by	by	ADP
agb-427	71	23	regressing	regress	VERB
agb-427	71	24	with	with	ADP
agb-427	71	25	revenue	revenue	NOUN
agb-427	71	26	changes	change	NOUN
agb-427	71	27	and	and	CCONJ
agb-427	71	28	fixed	fix	VERB
agb-427	71	29	assets	asset	NOUN
agb-427	71	30	such	such	ADJ
agb-427	71	31	as	as	ADP
agb-427	71	32	property	property	NOUN
agb-427	71	33	,	,	PUNCT
agb-427	71	34	plant	plant	NOUN
agb-427	71	35	,	,	PUNCT
agb-427	71	36	and	and	CCONJ
agb-427	71	37	equipment	equipment	NOUN
agb-427	71	38	(	(	PUNCT
agb-427	71	39	jones	jones	PROPN
agb-427	71	40	,	,	PUNCT
agb-427	71	41	1991	1991	NUM
agb-427	71	42	)	)	PUNCT
agb-427	71	43	.	.	PUNCT
agb-427	72	1	its	its	PRON
agb-427	72	2	application	application	NOUN
agb-427	72	3	for	for	ADP
agb-427	72	4	agriculture	agriculture	NOUN
agb-427	72	5	,	,	PUNCT
agb-427	72	6	however	however	ADV
agb-427	72	7	,	,	PUNCT
agb-427	72	8	has	have	AUX
agb-427	72	9	been	be	AUX
agb-427	72	10	plagued	plague	VERB
agb-427	72	11	due	due	ADP
agb-427	72	12	to	to	ADP
agb-427	72	13	sectoral	sectoral	ADJ
agb-427	72	14	attributes	attribute	NOUN
agb-427	72	15	that	that	PRON
agb-427	72	16	are	be	AUX
agb-427	72	17	inherent	inherent	ADJ
agb-427	72	18	,	,	PUNCT
agb-427	72	19	such	such	ADJ
agb-427	72	20	as	as	ADP
agb-427	72	21	seasonality	seasonality	NOUN
agb-427	72	22	of	of	ADP
agb-427	72	23	cash	cash	NOUN
agb-427	72	24	flow	flow	NOUN
agb-427	72	25	,	,	PUNCT
agb-427	72	26	valuation	valuation	NOUN
agb-427	72	27	issues	issue	NOUN
agb-427	72	28	that	that	PRON
agb-427	72	29	are	be	AUX
agb-427	72	30	inherent	inherent	ADJ
agb-427	72	31	with	with	ADP
agb-427	72	32	livestock	livestock	NOUN
agb-427	72	33	,	,	PUNCT
agb-427	72	34	and	and	CCONJ
agb-427	72	35	income	income	NOUN
agb-427	72	36	that	that	PRON
agb-427	72	37	varies	vary	VERB
agb-427	72	38	with	with	ADP
agb-427	72	39	weather	weather	NOUN
agb-427	72	40	-	-	PUNCT
agb-427	72	41	dependent	dependent	ADJ
agb-427	72	42	crops	crop	NOUN
agb-427	72	43	.	.	PUNCT
agb-427	73	1	dechow	dechow	ADJ
agb-427	73	2	et	et	PROPN
agb-427	73	3	al	al	PROPN
agb-427	73	4	.	.	PROPN
agb-427	74	1	(	(	PUNCT
agb-427	74	2	1995	1995	NUM
agb-427	74	3	)	)	PUNCT
agb-427	74	4	indicated	indicate	VERB
agb-427	74	5	that	that	SCONJ
agb-427	74	6	the	the	DET
agb-427	74	7	modified	modify	VERB
agb-427	74	8	jones	jones	PROPN
agb-427	74	9	model	model	PROPN
agb-427	74	10	produced	produce	VERB
agb-427	74	11	more	more	ADV
agb-427	74	12	precise	precise	ADJ
agb-427	74	13	discretionary	discretionary	ADJ
agb-427	74	14	accruals	accrual	NOUN
agb-427	74	15	estimates	estimate	NOUN
agb-427	74	16	than	than	ADP
agb-427	74	17	prior	prior	ADJ
agb-427	74	18	approaches	approach	NOUN
agb-427	74	19	.	.	PUNCT
agb-427	75	1	in	in	ADP
agb-427	75	2	the	the	DET
agb-427	75	3	years	year	NOUN
agb-427	75	4	since	since	SCONJ
agb-427	75	5	,	,	PUNCT
agb-427	75	6	this	this	DET
agb-427	75	7	new	new	ADJ
agb-427	75	8	approach	approach	NOUN
agb-427	75	9	has	have	AUX
agb-427	75	10	seen	see	VERB
agb-427	75	11	extensive	extensive	ADJ
agb-427	75	12	use	use	NOUN
agb-427	75	13	among	among	ADP
agb-427	75	14	agricultural	agricultural	ADJ
agb-427	75	15	studies	study	NOUN
agb-427	75	16	,	,	PUNCT
agb-427	75	17	with	with	ADP
agb-427	75	18	varied	varied	ADJ
agb-427	75	19	outcomes	outcome	NOUN
agb-427	75	20	.	.	PUNCT
agb-427	76	1	peasnell	peasnell	PROPN
agb-427	76	2	,	,	PUNCT
agb-427	76	3	pope	pope	NOUN
agb-427	76	4	,	,	PUNCT
agb-427	76	5	&	&	CCONJ
agb-427	76	6	young	young	ADJ
agb-427	76	7	(	(	PUNCT
agb-427	76	8	2000	2000	NUM
agb-427	76	9	)	)	PUNCT
agb-427	76	10	contributed	contribute	VERB
agb-427	76	11	their	their	PRON
agb-427	76	12	part	part	NOUN
agb-427	76	13	with	with	ADP
agb-427	76	14	an	an	DET
agb-427	76	15	examination	examination	NOUN
agb-427	76	16	of	of	ADP
agb-427	76	17	how	how	SCONJ
agb-427	76	18	corporate	corporate	ADJ
agb-427	76	19	boards	board	NOUN
agb-427	76	20	'	'	PART
agb-427	76	21	composition	composition	NOUN
agb-427	76	22	influences	influence	VERB
agb-427	76	23	em	em	PRON
agb-427	76	24	,	,	PUNCT
agb-427	76	25	with	with	ADP
agb-427	76	26	the	the	DET
agb-427	76	27	finding	finding	NOUN
agb-427	76	28	that	that	SCONJ
agb-427	76	29	firms	firm	NOUN
agb-427	76	30	with	with	ADP
agb-427	76	31	greater	great	ADJ
agb-427	76	32	external	external	ADJ
agb-427	76	33	directors	director	NOUN
agb-427	76	34	evidenced	evidence	VERB
agb-427	76	35	low	low	ADJ
agb-427	76	36	discretionary	discretionary	ADJ
agb-427	76	37	accruals	accrual	NOUN
agb-427	76	38	usage	usage	NOUN
agb-427	76	39	.	.	PUNCT
agb-427	77	1	their	their	PRON
agb-427	77	2	findings	finding	NOUN
agb-427	77	3	,	,	PUNCT
agb-427	77	4	with	with	ADP
agb-427	77	5	multiple	multiple	ADJ
agb-427	77	6	sectors	sector	NOUN
agb-427	77	7	such	such	ADJ
agb-427	77	8	as	as	ADP
agb-427	77	9	agriculture	agriculture	NOUN
agb-427	77	10	included	include	VERB
agb-427	77	11	,	,	PUNCT
agb-427	77	12	reflect	reflect	VERB
agb-427	77	13	the	the	DET
agb-427	77	14	possible	possible	ADJ
agb-427	77	15	role	role	NOUN
agb-427	77	16	that	that	PRON
agb-427	77	17	governance	governance	NOUN
agb-427	77	18	mechanisms	mechanism	NOUN
agb-427	77	19	have	have	VERB
agb-427	77	20	in	in	ADP
agb-427	77	21	lowering	lower	VERB
agb-427	77	22	em	em	PRON
agb-427	77	23	.	.	PUNCT
agb-427	78	1	in	in	ADP
agb-427	78	2	answer	answer	NOUN
agb-427	78	3	to	to	ADP
agb-427	78	4	the	the	DET
agb-427	78	5	failures	failure	NOUN
agb-427	78	6	of	of	ADP
agb-427	78	7	traditional	traditional	ADJ
agb-427	78	8	models	model	NOUN
agb-427	78	9	,	,	PUNCT
agb-427	78	10	more	more	ADV
agb-427	78	11	elaborate	elaborate	ADJ
agb-427	78	12	measures	measure	NOUN
agb-427	78	13	of	of	ADP
agb-427	78	14	em	em	PRON
agb-427	78	15	suitable	suitable	ADJ
agb-427	78	16	for	for	ADP
agb-427	78	17	agricultural	agricultural	ADJ
agb-427	78	18	firms	firm	NOUN
agb-427	78	19	have	have	AUX
agb-427	78	20	emerged	emerge	VERB
agb-427	78	21	.	.	PUNCT
agb-427	79	1	one	one	NUM
agb-427	79	2	significant	significant	ADJ
agb-427	79	3	contribution	contribution	NOUN
agb-427	79	4	was	be	AUX
agb-427	79	5	by	by	ADP
agb-427	79	6	elad	elad	PROPN
agb-427	79	7	(	(	PUNCT
agb-427	79	8	2004	2004	NUM
agb-427	79	9	)	)	PUNCT
agb-427	79	10	,	,	PUNCT
agb-427	79	11	who	who	PRON
agb-427	79	12	gave	give	VERB
agb-427	79	13	an	an	DET
agb-427	79	14	exhaustive	exhaustive	ADJ
agb-427	79	15	treatment	treatment	NOUN
agb-427	79	16	of	of	ADP
agb-427	79	17	biological	biological	ADJ
agb-427	79	18	assets	asset	NOUN
agb-427	79	19	'	'	PART
agb-427	79	20	accounting	accounting	NOUN
agb-427	79	21	.	.	PUNCT
agb-427	80	1	the	the	DET
agb-427	80	2	study	study	NOUN
agb-427	80	3	identified	identify	VERB
agb-427	80	4	considerable	considerable	ADJ
agb-427	80	5	discrepancies	discrepancy	NOUN
agb-427	80	6	in	in	ADP
agb-427	80	7	the	the	DET
agb-427	80	8	application	application	NOUN
agb-427	80	9	of	of	ADP
agb-427	80	10	fair	fair	ADJ
agb-427	80	11	value	value	NOUN
agb-427	80	12	measurements	measurement	NOUN
agb-427	80	13	,	,	PUNCT
agb-427	80	14	highlighting	highlight	VERB
agb-427	80	15	that	that	SCONJ
agb-427	80	16	such	such	ADJ
agb-427	80	17	practices	practice	NOUN
agb-427	80	18	could	could	AUX
agb-427	80	19	be	be	AUX
agb-427	80	20	exploited	exploit	VERB
agb-427	80	21	for	for	ADP
agb-427	80	22	earnings	earning	NOUN
agb-427	80	23	manipulation	manipulation	NOUN
agb-427	80	24	.	.	PUNCT
agb-427	81	1	elad	elad	PROPN
agb-427	81	2	's	's	PART
agb-427	81	3	research	research	NOUN
agb-427	81	4	revealed	reveal	VERB
agb-427	81	5	that	that	SCONJ
agb-427	81	6	firms	firm	NOUN
agb-427	81	7	experiencing	experience	VERB
agb-427	81	8	substantial	substantial	ADJ
agb-427	81	9	growth	growth	NOUN
agb-427	81	10	in	in	ADP
agb-427	81	11	biological	biological	ADJ
agb-427	81	12	assets	asset	NOUN
agb-427	81	13	also	also	ADV
agb-427	81	14	agbioforum	agbioforum	VERB
agb-427	81	15	,	,	PUNCT
agb-427	81	16	27(1	27(1	NUM
agb-427	81	17	)	)	PUNCT
agb-427	81	18	,	,	PUNCT
agb-427	81	19	2025	2025	NUM
agb-427	81	20	|	|	CCONJ
agb-427	81	21	70	70	NUM
agb-427	81	22	thijeel	thijeel	NOUN
agb-427	81	23	et	et	PROPN
agb-427	81	24	al	al	PROPN
agb-427	81	25	—	—	PUNCT
agb-427	81	26	dividend	dividend	NOUN
agb-427	81	27	policy	policy	NOUN
agb-427	81	28	,	,	PUNCT
agb-427	81	29	earnings	earning	NOUN
agb-427	81	30	management	management	NOUN
agb-427	81	31	and	and	CCONJ
agb-427	81	32	corporate	corporate	ADJ
agb-427	81	33	governance	governance	NOUN
agb-427	81	34	:	:	PUNCT
agb-427	81	35	an	an	DET
agb-427	81	36	empirical	empirical	ADJ
agb-427	81	37	study	study	NOUN
agb-427	81	38	of	of	ADP
agb-427	81	39	american	american	PROPN
agb-427	81	40	agribusiness	agribusiness	PROPN
agb-427	81	41	firms	firm	NOUN
agb-427	81	42	reported	report	VERB
agb-427	81	43	heightened	heighten	VERB
agb-427	81	44	earnings	earning	NOUN
agb-427	81	45	volatility	volatility	NOUN
agb-427	81	46	,	,	PUNCT
agb-427	81	47	indicating	indicate	VERB
agb-427	81	48	that	that	SCONJ
agb-427	81	49	the	the	DET
agb-427	81	50	accounting	accounting	NOUN
agb-427	81	51	treatment	treatment	NOUN
agb-427	81	52	of	of	ADP
agb-427	81	53	biological	biological	ADJ
agb-427	81	54	assets	asset	NOUN
agb-427	81	55	presents	present	VERB
agb-427	81	56	distinctive	distinctive	ADJ
agb-427	81	57	em	em	PRON
agb-427	81	58	opportunities	opportunity	NOUN
agb-427	81	59	absent	absent	ADJ
agb-427	81	60	in	in	ADP
agb-427	81	61	many	many	ADJ
agb-427	81	62	other	other	ADJ
agb-427	81	63	sectors	sector	NOUN
agb-427	81	64	.	.	PUNCT
agb-427	82	1	empirical	empirical	ADJ
agb-427	82	2	results	result	NOUN
agb-427	82	3	concerning	concern	VERB
agb-427	82	4	the	the	DET
agb-427	82	5	prevalence	prevalence	NOUN
agb-427	82	6	and	and	CCONJ
agb-427	82	7	intensity	intensity	NOUN
agb-427	82	8	of	of	ADP
agb-427	82	9	em	em	PRON
agb-427	82	10	in	in	ADP
agb-427	82	11	agriculture	agriculture	NOUN
agb-427	82	12	are	be	AUX
agb-427	82	13	still	still	ADV
agb-427	82	14	inconclusive	inconclusive	ADJ
agb-427	82	15	.	.	PUNCT
agb-427	83	1	huffman	huffman	PROPN
agb-427	83	2	(	(	PUNCT
agb-427	83	3	1989	1989	NUM
agb-427	83	4	)	)	PUNCT
agb-427	83	5	,	,	PUNCT
agb-427	83	6	for	for	ADP
agb-427	83	7	instance	instance	NOUN
agb-427	83	8	,	,	PUNCT
agb-427	83	9	compared	compare	VERB
agb-427	83	10	em	em	PRON
agb-427	83	11	orientations	orientation	NOUN
agb-427	83	12	between	between	ADP
agb-427	83	13	agricultural	agricultural	ADJ
agb-427	83	14	cooperatives	cooperative	NOUN
agb-427	83	15	and	and	CCONJ
agb-427	83	16	investor	investor	NOUN
agb-427	83	17	-	-	PUNCT
agb-427	83	18	owned	own	VERB
agb-427	83	19	firms	firm	NOUN
agb-427	83	20	and	and	CCONJ
agb-427	83	21	found	find	VERB
agb-427	83	22	that	that	SCONJ
agb-427	83	23	the	the	DET
agb-427	83	24	latter	latter	ADJ
agb-427	83	25	tended	tend	VERB
agb-427	83	26	to	to	PART
agb-427	83	27	have	have	VERB
agb-427	83	28	low	low	ADJ
agb-427	83	29	discretionary	discretionary	ADJ
agb-427	83	30	accruals	accrual	NOUN
agb-427	83	31	.	.	PUNCT
agb-427	84	1	this	this	DET
agb-427	84	2	finding	finding	NOUN
agb-427	84	3	was	be	AUX
agb-427	84	4	explained	explain	VERB
agb-427	84	5	by	by	ADP
agb-427	84	6	the	the	DET
agb-427	84	7	dual	dual	ADJ
agb-427	84	8	nature	nature	NOUN
agb-427	84	9	of	of	ADP
agb-427	84	10	the	the	DET
agb-427	84	11	members	member	NOUN
agb-427	84	12	of	of	ADP
agb-427	84	13	cooperatives	cooperative	NOUN
agb-427	84	14	,	,	PUNCT
agb-427	84	15	who	who	PRON
agb-427	84	16	are	be	AUX
agb-427	84	17	proprietors	proprietor	NOUN
agb-427	84	18	and	and	CCONJ
agb-427	84	19	customers	customer	NOUN
agb-427	84	20	at	at	ADP
agb-427	84	21	the	the	DET
agb-427	84	22	same	same	ADJ
agb-427	84	23	time	time	NOUN
agb-427	84	24	,	,	PUNCT
agb-427	84	25	and	and	CCONJ
agb-427	84	26	have	have	AUX
agb-427	84	27	therefore	therefore	ADV
agb-427	84	28	established	establish	VERB
agb-427	84	29	intrinsic	intrinsic	ADJ
agb-427	84	30	governance	governance	NOUN
agb-427	84	31	structures	structure	NOUN
agb-427	84	32	that	that	PRON
agb-427	84	33	inhibit	inhibit	VERB
agb-427	84	34	managerial	managerial	ADJ
agb-427	84	35	discretion	discretion	NOUN
agb-427	84	36	.	.	PUNCT
agb-427	85	1	more	more	ADJ
agb-427	85	2	recent	recent	ADJ
agb-427	85	3	studies	study	NOUN
agb-427	85	4	have	have	AUX
agb-427	85	5	focused	focus	VERB
agb-427	85	6	on	on	ADP
agb-427	85	7	individual	individual	ADJ
agb-427	85	8	agricultural	agricultural	ADJ
agb-427	85	9	subindustries	subindustrie	NOUN
agb-427	85	10	and	and	CCONJ
agb-427	85	11	the	the	DET
agb-427	85	12	em	em	PRON
agb-427	85	13	challenges	challenge	NOUN
agb-427	85	14	that	that	PRON
agb-427	85	15	are	be	AUX
agb-427	85	16	ingrained	ingrain	VERB
agb-427	85	17	within	within	ADP
agb-427	85	18	each	each	PRON
agb-427	85	19	.	.	PUNCT
agb-427	86	1	penno	penno	PROPN
agb-427	86	2	&	&	CCONJ
agb-427	86	3	simon	simon	PROPN
agb-427	86	4	(	(	PUNCT
agb-427	86	5	1986	1986	NUM
agb-427	86	6	)	)	PUNCT
agb-427	86	7	have	have	AUX
agb-427	86	8	given	give	VERB
agb-427	86	9	seminal	seminal	ADJ
agb-427	86	10	remarks	remark	NOUN
agb-427	86	11	concerning	concern	VERB
agb-427	86	12	sector	sector	NOUN
agb-427	86	13	-	-	PUNCT
agb-427	86	14	specificity	specificity	NOUN
agb-427	86	15	of	of	ADP
agb-427	86	16	accounting	accounting	NOUN
agb-427	86	17	practices	practice	NOUN
agb-427	86	18	,	,	PUNCT
agb-427	86	19	which	which	PRON
agb-427	86	20	formed	form	VERB
agb-427	86	21	an	an	DET
agb-427	86	22	intellectual	intellectual	ADJ
agb-427	86	23	foundation	foundation	NOUN
agb-427	86	24	for	for	ADP
agb-427	86	25	the	the	DET
agb-427	86	26	theoretical	theoretical	ADJ
agb-427	86	27	approaches	approach	NOUN
agb-427	86	28	that	that	PRON
agb-427	86	29	have	have	AUX
agb-427	86	30	been	be	AUX
agb-427	86	31	utilized	utilize	VERB
agb-427	86	32	in	in	ADP
agb-427	86	33	agricultural	agricultural	ADJ
agb-427	86	34	em	em	PROPN
agb-427	86	35	studies	study	NOUN
agb-427	86	36	(	(	PUNCT
agb-427	86	37	utari	utari	NOUN
agb-427	86	38	et	et	PROPN
agb-427	86	39	al	al	PROPN
agb-427	86	40	.	.	PROPN
agb-427	86	41	,	,	PUNCT
agb-427	86	42	2023	2023	NUM
agb-427	86	43	)	)	PUNCT
agb-427	86	44	.	.	PUNCT
agb-427	87	1	the	the	DET
agb-427	87	2	sector	sector	NOUN
agb-427	87	3	’s	’s	PART
agb-427	87	4	susceptibility	susceptibility	NOUN
agb-427	87	5	to	to	ADP
agb-427	87	6	government	government	NOUN
agb-427	87	7	subsidies	subsidy	NOUN
agb-427	87	8	and	and	CCONJ
agb-427	87	9	price	price	NOUN
agb-427	87	10	intervention	intervention	NOUN
agb-427	87	11	schemes	scheme	NOUN
agb-427	87	12	introduces	introduce	VERB
agb-427	87	13	further	further	ADJ
agb-427	87	14	complexity	complexity	NOUN
agb-427	87	15	in	in	ADP
agb-427	87	16	evaluating	evaluate	VERB
agb-427	87	17	earnings	earning	NOUN
agb-427	87	18	quality	quality	NOUN
agb-427	87	19	.	.	PUNCT
agb-427	88	1	key	key	PROPN
agb-427	88	2	&	&	CCONJ
agb-427	88	3	roberts	roberts	PROPN
agb-427	88	4	(	(	PUNCT
agb-427	88	5	2006	2006	NUM
agb-427	88	6	)	)	PUNCT
agb-427	88	7	documented	document	VERB
agb-427	88	8	these	these	DET
agb-427	88	9	challenges	challenge	NOUN
agb-427	88	10	in	in	ADP
agb-427	88	11	their	their	PRON
agb-427	88	12	analysis	analysis	NOUN
agb-427	88	13	of	of	ADP
agb-427	88	14	how	how	SCONJ
agb-427	88	15	agricultural	agricultural	ADJ
agb-427	88	16	policies	policy	NOUN
agb-427	88	17	influence	influence	VERB
agb-427	88	18	financial	financial	ADJ
agb-427	88	19	reporting	reporting	NOUN
agb-427	88	20	behaviours	behaviour	NOUN
agb-427	88	21	,	,	PUNCT
agb-427	88	22	underscoring	underscore	VERB
agb-427	88	23	that	that	DET
agb-427	88	24	external	external	ADJ
agb-427	88	25	support	support	NOUN
agb-427	88	26	mechanisms	mechanism	NOUN
agb-427	88	27	can	can	AUX
agb-427	88	28	distort	distort	VERB
agb-427	88	29	earnings	earning	NOUN
agb-427	88	30	representations	representation	NOUN
agb-427	88	31	.	.	PUNCT
agb-427	89	1	corporate	corporate	ADJ
agb-427	89	2	governance	governance	NOUN
agb-427	89	3	mechanisms	mechanism	NOUN
agb-427	89	4	measurement	measurement	NOUN
agb-427	89	5	of	of	ADP
agb-427	89	6	cg	cg	NOUN
agb-427	89	7	in	in	ADP
agb-427	89	8	agriculture	agriculture	NOUN
agb-427	89	9	has	have	AUX
agb-427	89	10	developed	develop	VERB
agb-427	89	11	over	over	ADP
agb-427	89	12	time	time	NOUN
agb-427	89	13	from	from	ADP
agb-427	89	14	structural	structural	ADJ
agb-427	89	15	elements	element	NOUN
agb-427	89	16	to	to	ADP
agb-427	89	17	wider	wide	ADJ
agb-427	89	18	industry	industry	NOUN
agb-427	89	19	-	-	PUNCT
agb-427	89	20	specific	specific	ADJ
agb-427	89	21	dynamics	dynamic	NOUN
agb-427	89	22	.	.	PUNCT
agb-427	90	1	in	in	ADP
agb-427	90	2	the	the	DET
agb-427	90	3	first	first	ADJ
agb-427	90	4	studies	study	NOUN
agb-427	90	5	,	,	PUNCT
agb-427	90	6	authors	author	NOUN
agb-427	90	7	commonly	commonly	ADV
agb-427	90	8	used	use	VERB
agb-427	90	9	indicators	indicator	NOUN
agb-427	90	10	such	such	ADJ
agb-427	90	11	as	as	ADP
agb-427	90	12	ceo	ceo	NOUN
agb-427	90	13	duality	duality	NOUN
agb-427	90	14	,	,	PUNCT
agb-427	90	15	board	board	NOUN
agb-427	90	16	autonomy	autonomy	NOUN
agb-427	90	17	,	,	PUNCT
agb-427	90	18	and	and	CCONJ
agb-427	90	19	the	the	DET
agb-427	90	20	presence	presence	NOUN
agb-427	90	21	of	of	ADP
agb-427	90	22	audit	audit	NOUN
agb-427	90	23	committees	committee	NOUN
agb-427	90	24	to	to	PART
agb-427	90	25	quantify	quantify	VERB
agb-427	90	26	governance	governance	NOUN
agb-427	90	27	quality	quality	NOUN
agb-427	90	28	(	(	PUNCT
agb-427	90	29	fama	fama	PROPN
agb-427	90	30	&	&	CCONJ
agb-427	90	31	jensen	jensen	PROPN
agb-427	90	32	,	,	PUNCT
agb-427	90	33	1983	1983	NUM
agb-427	90	34	)	)	PUNCT
agb-427	90	35	.	.	PUNCT
agb-427	91	1	while	while	SCONJ
agb-427	91	2	such	such	ADJ
agb-427	91	3	first	first	ADJ
agb-427	91	4	measures	measure	NOUN
agb-427	91	5	served	serve	VERB
agb-427	91	6	well	well	ADV
agb-427	91	7	,	,	PUNCT
agb-427	91	8	they	they	PRON
agb-427	91	9	could	could	AUX
agb-427	91	10	not	not	PART
agb-427	91	11	do	do	VERB
agb-427	91	12	justice	justice	NOUN
agb-427	91	13	when	when	SCONJ
agb-427	91	14	attempting	attempt	VERB
agb-427	91	15	to	to	PART
agb-427	91	16	reflect	reflect	VERB
agb-427	91	17	the	the	DET
agb-427	91	18	complexities	complexity	NOUN
agb-427	91	19	of	of	ADP
agb-427	91	20	governance	governance	NOUN
agb-427	91	21	practices	practice	NOUN
agb-427	91	22	that	that	PRON
agb-427	91	23	are	be	AUX
agb-427	91	24	found	find	VERB
agb-427	91	25	within	within	ADP
agb-427	91	26	agricultural	agricultural	ADJ
agb-427	91	27	settings	setting	NOUN
agb-427	91	28	,	,	PUNCT
agb-427	91	29	where	where	SCONJ
agb-427	91	30	structures	structure	NOUN
agb-427	91	31	of	of	ADP
agb-427	91	32	possession	possession	NOUN
agb-427	91	33	are	be	AUX
agb-427	91	34	often	often	ADV
agb-427	91	35	defined	define	VERB
agb-427	91	36	by	by	ADP
agb-427	91	37	family	family	NOUN
agb-427	91	38	control	control	NOUN
agb-427	91	39	,	,	PUNCT
agb-427	91	40	co	co	NOUN
agb-427	91	41	-	-	NOUN
agb-427	91	42	ops	op	NOUN
agb-427	91	43	,	,	PUNCT
agb-427	91	44	and	and	CCONJ
agb-427	91	45	various	various	ADJ
agb-427	91	46	stakeholders	stakeholder	NOUN
agb-427	91	47	.	.	PUNCT
agb-427	92	1	the	the	DET
agb-427	92	2	theoretical	theoretical	ADJ
agb-427	92	3	model	model	NOUN
agb-427	92	4	proposed	propose	VERB
agb-427	92	5	by	by	ADP
agb-427	92	6	fama	fama	PROPN
agb-427	92	7	&	&	CCONJ
agb-427	92	8	jensen	jensen	PROPN
agb-427	92	9	(	(	PUNCT
agb-427	92	10	1983	1983	NUM
agb-427	92	11	)	)	PUNCT
agb-427	92	12	concerning	concern	VERB
agb-427	92	13	organisational	organisational	ADJ
agb-427	92	14	types	type	NOUN
agb-427	92	15	and	and	CCONJ
agb-427	92	16	governance	governance	NOUN
agb-427	92	17	structures	structure	NOUN
agb-427	92	18	applies	apply	VERB
agb-427	92	19	specifically	specifically	ADV
agb-427	92	20	to	to	ADP
agb-427	92	21	agriculture	agriculture	NOUN
agb-427	92	22	since	since	SCONJ
agb-427	92	23	business	business	NOUN
agb-427	92	24	enterprises	enterprise	NOUN
agb-427	92	25	that	that	PRON
agb-427	92	26	are	be	AUX
agb-427	92	27	involved	involve	VERB
agb-427	92	28	with	with	ADP
agb-427	92	29	this	this	DET
agb-427	92	30	sector	sector	NOUN
agb-427	92	31	are	be	AUX
agb-427	92	32	commonly	commonly	ADV
agb-427	92	33	defined	define	VERB
agb-427	92	34	by	by	ADP
agb-427	92	35	hybrid	hybrid	ADJ
agb-427	92	36	elements	element	NOUN
agb-427	92	37	that	that	PRON
agb-427	92	38	are	be	AUX
agb-427	92	39	found	find	VERB
agb-427	92	40	between	between	ADP
agb-427	92	41	public	public	ADJ
agb-427	92	42	offerings	offering	NOUN
agb-427	92	43	and	and	CCONJ
agb-427	92	44	individually	individually	ADV
agb-427	92	45	managed	manage	VERB
agb-427	92	46	partnerships	partnership	NOUN
agb-427	92	47	.	.	PUNCT
agb-427	93	1	their	their	PRON
agb-427	93	2	model	model	NOUN
agb-427	93	3	that	that	PRON
agb-427	93	4	targets	target	VERB
agb-427	93	5	decision	decision	NOUN
agb-427	93	6	-	-	PUNCT
agb-427	93	7	making	make	VERB
agb-427	93	8	control	control	NOUN
agb-427	93	9	and	and	CCONJ
agb-427	93	10	residual	residual	ADJ
agb-427	93	11	claims	claim	NOUN
agb-427	93	12	provides	provide	VERB
agb-427	93	13	an	an	DET
agb-427	93	14	answer	answer	NOUN
agb-427	93	15	for	for	ADP
agb-427	93	16	why	why	SCONJ
agb-427	93	17	governance	governance	NOUN
agb-427	93	18	structures	structure	NOUN
agb-427	93	19	that	that	PRON
agb-427	93	20	are	be	AUX
agb-427	93	21	employed	employ	VERB
agb-427	93	22	by	by	ADP
agb-427	93	23	firms	firm	NOUN
agb-427	93	24	within	within	ADP
agb-427	93	25	the	the	DET
agb-427	93	26	agricultural	agricultural	ADJ
agb-427	93	27	sector	sector	NOUN
agb-427	93	28	must	must	AUX
agb-427	93	29	be	be	AUX
agb-427	93	30	different	different	ADJ
agb-427	93	31	from	from	ADP
agb-427	93	32	structures	structure	NOUN
agb-427	93	33	that	that	PRON
agb-427	93	34	are	be	AUX
agb-427	93	35	employed	employ	VERB
agb-427	93	36	by	by	ADP
agb-427	93	37	firms	firm	NOUN
agb-427	93	38	that	that	PRON
agb-427	93	39	are	be	AUX
agb-427	93	40	involved	involve	VERB
agb-427	93	41	elsewhere	elsewhere	ADV
agb-427	93	42	.	.	PUNCT
agb-427	94	1	even	even	ADV
agb-427	94	2	with	with	ADP
agb-427	94	3	empirical	empirical	ADJ
agb-427	94	4	research	research	NOUN
agb-427	94	5	that	that	PRON
agb-427	94	6	has	have	AUX
agb-427	94	7	studied	study	VERB
agb-427	94	8	cg	cg	NOUN
agb-427	94	9	within	within	ADP
agb-427	94	10	agriculture	agriculture	NOUN
agb-427	94	11	,	,	PUNCT
agb-427	94	12	findings	finding	NOUN
agb-427	94	13	have	have	AUX
agb-427	94	14	differed	differ	VERB
agb-427	94	15	due	due	ADP
agb-427	94	16	to	to	ADP
agb-427	94	17	the	the	DET
agb-427	94	18	distinct	distinct	ADJ
agb-427	94	19	nature	nature	NOUN
agb-427	94	20	of	of	ADP
agb-427	94	21	the	the	DET
agb-427	94	22	sector	sector	NOUN
agb-427	94	23	.	.	PUNCT
agb-427	95	1	for	for	ADP
agb-427	95	2	instance	instance	NOUN
agb-427	95	3	,	,	PUNCT
agb-427	95	4	baysinger	baysinger	NOUN
agb-427	95	5	&	&	CCONJ
agb-427	95	6	butler	butler	PROPN
agb-427	95	7	(	(	PUNCT
agb-427	95	8	2019	2019	NUM
agb-427	95	9	)	)	PUNCT
agb-427	95	10	observed	observe	VERB
agb-427	95	11	that	that	SCONJ
agb-427	95	12	enhancing	enhance	VERB
agb-427	95	13	board	board	NOUN
agb-427	95	14	independence	independence	NOUN
agb-427	95	15	contributed	contribute	VERB
agb-427	95	16	positively	positively	ADV
agb-427	95	17	to	to	ADP
agb-427	95	18	firm	firm	ADJ
agb-427	95	19	performance	performance	NOUN
agb-427	95	20	.	.	PUNCT
agb-427	96	1	however	however	ADV
agb-427	96	2	,	,	PUNCT
agb-427	96	3	subsequent	subsequent	ADJ
agb-427	96	4	studies	study	NOUN
agb-427	96	5	within	within	ADP
agb-427	96	6	the	the	DET
agb-427	96	7	agricultural	agricultural	ADJ
agb-427	96	8	domain	domain	NOUN
agb-427	96	9	have	have	AUX
agb-427	96	10	identified	identify	VERB
agb-427	96	11	more	more	ADV
agb-427	96	12	nuanced	nuanced	ADJ
agb-427	96	13	patterns	pattern	NOUN
agb-427	96	14	.	.	PUNCT
agb-427	97	1	drawing	draw	VERB
agb-427	97	2	on	on	ADP
agb-427	97	3	hermalin	hermalin	NOUN
agb-427	97	4	and	and	CCONJ
agb-427	97	5	weisbach	weisbach	NOUN
agb-427	97	6	’s	’s	PART
agb-427	97	7	(	(	PUNCT
agb-427	97	8	2001	2001	NUM
agb-427	97	9	)	)	PUNCT
agb-427	97	10	research	research	NOUN
agb-427	97	11	,	,	PUNCT
agb-427	97	12	agricultural	agricultural	ADJ
agb-427	97	13	scholars	scholar	NOUN
agb-427	97	14	now	now	ADV
agb-427	97	15	posit	posit	VERB
agb-427	97	16	that	that	SCONJ
agb-427	97	17	domain	domain	NOUN
agb-427	97	18	-	-	PUNCT
agb-427	97	19	specific	specific	ADJ
agb-427	97	20	expertise	expertise	NOUN
agb-427	97	21	on	on	ADP
agb-427	97	22	boards	board	NOUN
agb-427	97	23	may	may	AUX
agb-427	97	24	play	play	VERB
agb-427	97	25	a	a	DET
agb-427	97	26	more	more	ADV
agb-427	97	27	critical	critical	ADJ
agb-427	97	28	role	role	NOUN
agb-427	97	29	in	in	ADP
agb-427	97	30	influencing	influence	VERB
agb-427	97	31	outcomes	outcome	NOUN
agb-427	97	32	than	than	ADP
agb-427	97	33	independence	independence	NOUN
agb-427	97	34	alone	alone	ADV
agb-427	97	35	.	.	PUNCT
agb-427	98	1	there	there	PRON
agb-427	98	2	have	have	AUX
agb-427	98	3	even	even	ADV
agb-427	98	4	been	be	AUX
agb-427	98	5	studies	study	NOUN
agb-427	98	6	recently	recently	ADV
agb-427	98	7	that	that	PRON
agb-427	98	8	have	have	AUX
agb-427	98	9	looked	look	VERB
agb-427	98	10	at	at	ADP
agb-427	98	11	structures	structure	NOUN
agb-427	98	12	of	of	ADP
agb-427	98	13	governance	governance	NOUN
agb-427	98	14	that	that	PRON
agb-427	98	15	are	be	AUX
agb-427	98	16	tailor	tailor	NOUN
agb-427	98	17	-	-	PUNCT
agb-427	98	18	made	make	VERB
agb-427	98	19	for	for	ADP
agb-427	98	20	the	the	DET
agb-427	98	21	structural	structural	ADJ
agb-427	98	22	idiosyncrasies	idiosyncrasy	NOUN
agb-427	98	23	of	of	ADP
agb-427	98	24	agricultural	agricultural	ADJ
agb-427	98	25	enterprises	enterprise	NOUN
agb-427	98	26	.	.	PUNCT
agb-427	99	1	in	in	ADP
agb-427	99	2	his	his	PRON
agb-427	99	3	examination	examination	NOUN
agb-427	99	4	of	of	ADP
agb-427	99	5	governance	governance	NOUN
agb-427	99	6	for	for	ADP
agb-427	99	7	cooperatives	cooperative	NOUN
agb-427	99	8	,	,	PUNCT
agb-427	99	9	cook	cook	NOUN
agb-427	99	10	(	(	PUNCT
agb-427	99	11	1995	1995	NUM
agb-427	99	12	)	)	PUNCT
agb-427	99	13	found	find	VERB
agb-427	99	14	that	that	PRON
agb-427	99	15	member	member	NOUN
agb-427	99	16	participation	participation	NOUN
agb-427	99	17	and	and	CCONJ
agb-427	99	18	majority	majority	NOUN
agb-427	99	19	voting	voting	NOUN
agb-427	99	20	procedures	procedure	NOUN
agb-427	99	21	create	create	VERB
agb-427	99	22	unique	unique	ADJ
agb-427	99	23	challenges	challenge	NOUN
agb-427	99	24	and	and	CCONJ
agb-427	99	25	governance	governance	NOUN
agb-427	99	26	advantages	advantage	NOUN
agb-427	99	27	.	.	PUNCT
agb-427	100	1	his	his	PRON
agb-427	100	2	study	study	NOUN
agb-427	100	3	showed	show	VERB
agb-427	100	4	that	that	SCONJ
agb-427	100	5	,	,	PUNCT
agb-427	100	6	if	if	SCONJ
agb-427	100	7	properly	properly	ADV
agb-427	100	8	designed	design	VERB
agb-427	100	9	and	and	CCONJ
agb-427	100	10	managed	manage	VERB
agb-427	100	11	,	,	PUNCT
agb-427	100	12	structures	structure	NOUN
agb-427	100	13	of	of	ADP
agb-427	100	14	governance	governance	NOUN
agb-427	100	15	for	for	ADP
agb-427	100	16	cooperatives	cooperative	NOUN
agb-427	100	17	or	or	CCONJ
agb-427	100	18	partnerships	partnership	NOUN
agb-427	100	19	are	be	AUX
agb-427	100	20	similar	similar	ADJ
agb-427	100	21	in	in	ADP
agb-427	100	22	their	their	PRON
agb-427	100	23	potential	potential	NOUN
agb-427	100	24	for	for	ADP
agb-427	100	25	managerial	managerial	ADJ
agb-427	100	26	opportunism	opportunism	NOUN
agb-427	100	27	control	control	NOUN
agb-427	100	28	with	with	ADP
agb-427	100	29	corporate	corporate	ADJ
agb-427	100	30	structures	structure	NOUN
agb-427	100	31	.	.	PUNCT
agb-427	101	1	the	the	DET
agb-427	101	2	structure	structure	NOUN
agb-427	101	3	of	of	ADP
agb-427	101	4	ownership	ownership	NOUN
agb-427	101	5	among	among	ADP
agb-427	101	6	agricultural	agricultural	ADJ
agb-427	101	7	firms	firm	NOUN
agb-427	101	8	has	have	AUX
agb-427	101	9	even	even	ADV
agb-427	101	10	captured	capture	VERB
agb-427	101	11	increased	increase	VERB
agb-427	101	12	scholarly	scholarly	ADJ
agb-427	101	13	attention	attention	NOUN
agb-427	101	14	.	.	PUNCT
agb-427	102	1	mishra	mishra	PROPN
agb-427	102	2	et	et	PROPN
agb-427	102	3	al	al	PROPN
agb-427	102	4	.	.	PROPN
agb-427	103	1	(	(	PUNCT
agb-427	103	2	2009	2009	NUM
agb-427	103	3	)	)	PUNCT
agb-427	103	4	analysed	analyse	VERB
agb-427	103	5	the	the	DET
agb-427	103	6	prevalence	prevalence	NOUN
agb-427	103	7	and	and	CCONJ
agb-427	103	8	implications	implication	NOUN
agb-427	103	9	of	of	ADP
agb-427	103	10	family	family	NOUN
agb-427	103	11	ownership	ownership	NOUN
agb-427	103	12	within	within	ADP
agb-427	103	13	the	the	DET
agb-427	103	14	sector	sector	NOUN
agb-427	103	15	,	,	PUNCT
agb-427	103	16	concluding	conclude	VERB
agb-427	103	17	that	that	SCONJ
agb-427	103	18	family	family	NOUN
agb-427	103	19	-	-	PUNCT
agb-427	103	20	owned	own	VERB
agb-427	103	21	farms	farm	NOUN
agb-427	103	22	exhibited	exhibit	VERB
agb-427	103	23	distinct	distinct	ADJ
agb-427	103	24	investment	investment	NOUN
agb-427	103	25	behaviours	behaviour	NOUN
agb-427	103	26	and	and	CCONJ
agb-427	103	27	risk	risk	NOUN
agb-427	103	28	management	management	NOUN
agb-427	103	29	strategies	strategy	NOUN
agb-427	103	30	compared	compare	VERB
agb-427	103	31	to	to	ADP
agb-427	103	32	firms	firm	NOUN
agb-427	103	33	with	with	ADP
agb-427	103	34	widely	widely	ADV
agb-427	103	35	dispersed	disperse	VERB
agb-427	103	36	shareholding	shareholding	NOUN
agb-427	103	37	.	.	PUNCT
agb-427	104	1	these	these	DET
agb-427	104	2	differences	difference	NOUN
agb-427	104	3	underscore	underscore	VERB
agb-427	104	4	the	the	DET
agb-427	104	5	importance	importance	NOUN
agb-427	104	6	of	of	ADP
agb-427	104	7	contextualising	contextualise	VERB
agb-427	104	8	governance	governance	NOUN
agb-427	104	9	models	model	NOUN
agb-427	104	10	to	to	PART
agb-427	104	11	accommodate	accommodate	VERB
agb-427	104	12	the	the	DET
agb-427	104	13	specific	specific	ADJ
agb-427	104	14	ownership	ownership	NOUN
agb-427	104	15	and	and	CCONJ
agb-427	104	16	operational	operational	ADJ
agb-427	104	17	characteristics	characteristic	NOUN
agb-427	104	18	prevalent	prevalent	ADJ
agb-427	104	19	in	in	ADP
agb-427	104	20	agricultural	agricultural	ADJ
agb-427	104	21	businesses	business	NOUN
agb-427	104	22	.	.	PUNCT
agb-427	105	1	dividend	dividend	NOUN
agb-427	105	2	policy	policy	NOUN
agb-427	105	3	in	in	ADP
agb-427	105	4	agricultural	agricultural	ADJ
agb-427	105	5	contexts	contexts	NOUN
agb-427	105	6	:	:	PUNCT
agb-427	105	7	theoretical	theoretical	ADJ
agb-427	105	8	predictions	prediction	NOUN
agb-427	105	9	vs.	vs.	ADP
agb-427	105	10	empirical	empirical	ADJ
agb-427	105	11	reality	reality	NOUN
agb-427	105	12	inter	inter	ADJ
agb-427	105	13	-	-	ADJ
agb-427	105	14	cash	cash	ADJ
agb-427	105	15	flow	flow	NOUN
agb-427	105	16	cycle	cycle	NOUN
agb-427	105	17	fluctuations	fluctuation	NOUN
agb-427	105	18	,	,	PUNCT
agb-427	105	19	typical	typical	ADJ
agb-427	105	20	capital	capital	NOUN
agb-427	105	21	structures	structure	NOUN
agb-427	105	22	,	,	PUNCT
agb-427	105	23	and	and	CCONJ
agb-427	105	24	stakeholders	stakeholder	NOUN
agb-427	105	25	-	-	PUNCT
agb-427	105	26	based	base	VERB
agb-427	105	27	dividend	dividend	NOUN
agb-427	105	28	expectation	expectation	NOUN
agb-427	105	29	in	in	ADP
agb-427	105	30	agricultural	agricultural	ADJ
agb-427	105	31	enterprises	enterprise	NOUN
agb-427	105	32	are	be	AUX
agb-427	105	33	among	among	ADP
agb-427	105	34	the	the	DET
agb-427	105	35	most	most	ADV
agb-427	105	36	critical	critical	ADJ
agb-427	105	37	factors	factor	NOUN
agb-427	105	38	that	that	PRON
agb-427	105	39	lead	lead	VERB
agb-427	105	40	to	to	ADP
agb-427	105	41	why	why	SCONJ
agb-427	105	42	dividend	dividend	VERB
agb-427	105	43	policy	policy	NOUN
agb-427	105	44	analysis	analysis	NOUN
agb-427	105	45	for	for	ADP
agb-427	105	46	such	such	ADJ
agb-427	105	47	business	business	NOUN
agb-427	105	48	is	be	AUX
agb-427	105	49	different	different	ADJ
agb-427	105	50	from	from	ADP
agb-427	105	51	traditional	traditional	ADJ
agb-427	105	52	corporate	corporate	ADJ
agb-427	105	53	finance	finance	NOUN
agb-427	105	54	literature	literature	NOUN
agb-427	105	55	.	.	PUNCT
agb-427	106	1	seasonal	seasonal	ADJ
agb-427	106	2	revenues	revenue	NOUN
agb-427	106	3	that	that	PRON
agb-427	106	4	the	the	DET
agb-427	106	5	business	business	NOUN
agb-427	106	6	relies	rely	VERB
agb-427	106	7	upon	upon	SCONJ
agb-427	106	8	,	,	PUNCT
agb-427	106	9	enormous	enormous	ADJ
agb-427	106	10	payments	payment	NOUN
agb-427	106	11	in	in	ADP
agb-427	106	12	physical	physical	ADJ
agb-427	106	13	assets	asset	NOUN
agb-427	106	14	like	like	ADP
agb-427	106	15	land	land	NOUN
agb-427	106	16	and	and	CCONJ
agb-427	106	17	equipment	equipment	NOUN
agb-427	106	18	,	,	PUNCT
agb-427	106	19	and	and	CCONJ
agb-427	106	20	exposure	exposure	NOUN
agb-427	106	21	to	to	ADP
agb-427	106	22	volatile	volatile	ADJ
agb-427	106	23	commodity	commodity	NOUN
agb-427	106	24	markets	market	NOUN
agb-427	106	25	make	make	VERB
agb-427	106	26	stable	stable	ADJ
agb-427	106	27	dividend	dividend	NOUN
agb-427	106	28	policy	policy	NOUN
agb-427	106	29	design	design	NOUN
agb-427	106	30	challenging	challenging	ADJ
agb-427	106	31	.	.	PUNCT
agb-427	107	1	miller	miller	PROPN
agb-427	107	2	and	and	CCONJ
agb-427	107	3	modigliani	modigliani	PROPN
agb-427	107	4	’s	’s	PART
agb-427	107	5	(	(	PUNCT
agb-427	107	6	1961	1961	NUM
agb-427	107	7	)	)	PUNCT
agb-427	107	8	foundational	foundational	ADJ
agb-427	107	9	theory	theory	NOUN
agb-427	107	10	on	on	ADP
agb-427	107	11	the	the	DET
agb-427	107	12	irrelevance	irrelevance	NOUN
agb-427	107	13	of	of	ADP
agb-427	107	14	dividend	dividend	NOUN
agb-427	107	15	policy	policy	NOUN
agb-427	107	16	under	under	ADP
agb-427	107	17	perfect	perfect	ADJ
agb-427	107	18	market	market	NOUN
agb-427	107	19	conditions	condition	NOUN
agb-427	107	20	has	have	AUX
agb-427	107	21	been	be	AUX
agb-427	107	22	contested	contest	VERB
agb-427	107	23	in	in	ADP
agb-427	107	24	agricultural	agricultural	ADJ
agb-427	107	25	contexts	contexts	NOUN
agb-427	107	26	,	,	PUNCT
agb-427	107	27	where	where	SCONJ
agb-427	107	28	information	information	NOUN
agb-427	107	29	asymmetries	asymmetry	NOUN
agb-427	107	30	and	and	CCONJ
agb-427	107	31	agency	agency	NOUN
agb-427	107	32	-	-	PUNCT
agb-427	107	33	related	relate	VERB
agb-427	107	34	issues	issue	NOUN
agb-427	107	35	are	be	AUX
agb-427	107	36	often	often	ADV
agb-427	107	37	intensified	intensify	VERB
agb-427	107	38	.	.	PUNCT
agb-427	108	1	subsequent	subsequent	ADJ
agb-427	108	2	work	work	NOUN
agb-427	108	3	by	by	ADP
agb-427	108	4	miller	miller	PROPN
agb-427	108	5	&	&	CCONJ
agb-427	108	6	rock	rock	PROPN
agb-427	108	7	(	(	PUNCT
agb-427	108	8	1985	1985	NUM
agb-427	108	9	)	)	PUNCT
agb-427	108	10	suggested	suggest	VERB
agb-427	108	11	that	that	SCONJ
agb-427	108	12	in	in	ADP
agb-427	108	13	agriculture	agriculture	NOUN
agb-427	108	14	,	,	PUNCT
agb-427	108	15	dividend	dividend	NOUN
agb-427	108	16	announcements	announcement	NOUN
agb-427	108	17	may	may	AUX
agb-427	108	18	not	not	PART
agb-427	108	19	perform	perform	VERB
agb-427	108	20	the	the	DET
agb-427	108	21	same	same	ADJ
agb-427	108	22	signalling	signal	VERB
agb-427	108	23	function	function	NOUN
agb-427	108	24	observed	observe	VERB
agb-427	108	25	in	in	ADP
agb-427	108	26	other	other	ADJ
agb-427	108	27	sectors	sector	NOUN
agb-427	108	28	.	.	PUNCT
agb-427	109	1	there	there	PRON
agb-427	109	2	have	have	AUX
agb-427	109	3	emerged	emerge	VERB
agb-427	109	4	new	new	ADJ
agb-427	109	5	studies	study	NOUN
agb-427	109	6	that	that	PRON
agb-427	109	7	have	have	AUX
agb-427	109	8	reconsidered	reconsider	VERB
agb-427	109	9	lintner	lintner	NOUN
agb-427	109	10	’s	’s	PART
agb-427	109	11	(	(	PUNCT
agb-427	109	12	1956	1956	NUM
agb-427	109	13	)	)	PUNCT
agb-427	109	14	postulates	postulate	VERB
agb-427	109	15	originally	originally	ADV
agb-427	109	16	concerning	concern	VERB
agb-427	109	17	dividend	dividend	NOUN
agb-427	109	18	practices	practice	NOUN
agb-427	109	19	within	within	ADP
agb-427	109	20	agricultural	agricultural	ADJ
agb-427	109	21	settings	setting	NOUN
agb-427	109	22	.	.	PUNCT
agb-427	110	1	because	because	SCONJ
agb-427	110	2	of	of	ADP
agb-427	110	3	the	the	DET
agb-427	110	4	cash	cash	NOUN
agb-427	110	5	flow	flow	NOUN
agb-427	110	6	variability	variability	NOUN
agb-427	110	7	and	and	CCONJ
agb-427	110	8	extensive	extensive	ADJ
agb-427	110	9	capital	capital	NOUN
agb-427	110	10	intensity	intensity	NOUN
agb-427	110	11	that	that	PRON
agb-427	110	12	are	be	AUX
agb-427	110	13	characteristic	characteristic	ADJ
agb-427	110	14	of	of	ADP
agb-427	110	15	farming	farming	NOUN
agb-427	110	16	firms	firm	NOUN
agb-427	110	17	,	,	PUNCT
agb-427	110	18	agricultural	agricultural	ADJ
agb-427	110	19	firms	firm	NOUN
agb-427	110	20	have	have	AUX
agb-427	110	21	often	often	ADV
agb-427	110	22	tended	tend	VERB
agb-427	110	23	towards	towards	ADP
agb-427	110	24	defensive	defensive	ADJ
agb-427	110	25	dividend	dividend	NOUN
agb-427	110	26	policy	policy	NOUN
agb-427	110	27	(	(	PUNCT
agb-427	110	28	barry	barry	PROPN
agb-427	110	29	et	et	PROPN
agb-427	110	30	al	al	PROPN
agb-427	110	31	.	.	PROPN
agb-427	110	32	,	,	PUNCT
agb-427	110	33	2012	2012	NUM
agb-427	110	34	)	)	PUNCT
agb-427	110	35	.	.	PUNCT
agb-427	111	1	emerging	emerge	VERB
agb-427	111	2	trends	trend	NOUN
agb-427	111	3	among	among	ADP
agb-427	111	4	such	such	ADJ
agb-427	111	5	studies	study	NOUN
agb-427	111	6	are	be	AUX
agb-427	111	7	that	that	SCONJ
agb-427	111	8	there	there	PRON
agb-427	111	9	is	be	VERB
agb-427	111	10	high	high	ADJ
agb-427	111	11	heterogeneity	heterogeneity	NOUN
agb-427	111	12	in	in	ADP
agb-427	111	13	dividend	dividend	NOUN
agb-427	111	14	and	and	CCONJ
agb-427	111	15	earnings	earning	NOUN
agb-427	111	16	management	management	NOUN
agb-427	111	17	behaviours	behaviour	NOUN
agb-427	111	18	that	that	PRON
agb-427	111	19	are	be	AUX
agb-427	111	20	firm	firm	ADJ
agb-427	111	21	-	-	PUNCT
agb-427	111	22	specific	specific	ADJ
agb-427	111	23	and	and	CCONJ
agb-427	111	24	sectoral	sectoral	ADJ
agb-427	111	25	.	.	PUNCT
agb-427	112	1	skinner	skinner	PROPN
agb-427	112	2	&	&	CCONJ
agb-427	112	3	soltes	soltes	PROPN
agb-427	112	4	(	(	PUNCT
agb-427	112	5	2011	2011	NUM
agb-427	112	6	)	)	PUNCT
agb-427	112	7	cited	cite	VERB
agb-427	112	8	that	that	SCONJ
agb-427	112	9	increased	increase	VERB
agb-427	112	10	pressure	pressure	NOUN
agb-427	112	11	concerning	concern	VERB
agb-427	112	12	the	the	DET
agb-427	112	13	maintenance	maintenance	NOUN
agb-427	112	14	of	of	ADP
agb-427	112	15	dividend	dividend	NOUN
agb-427	112	16	payouts	payout	NOUN
agb-427	112	17	might	might	AUX
agb-427	112	18	inflame	inflame	VERB
agb-427	112	19	earnings	earning	NOUN
agb-427	112	20	inflation	inflation	NOUN
agb-427	112	21	,	,	PUNCT
agb-427	112	22	with	with	SCONJ
agb-427	112	23	reference	reference	NOUN
agb-427	112	24	for	for	ADP
agb-427	112	25	agricultural	agricultural	ADJ
agb-427	112	26	firms	firm	NOUN
agb-427	112	27	that	that	PRON
agb-427	112	28	have	have	VERB
agb-427	112	29	oftentimes	oftentime	NOUN
agb-427	112	30	had	have	VERB
agb-427	112	31	to	to	PART
agb-427	112	32	maintain	maintain	VERB
agb-427	112	33	dividend	dividend	NOUN
agb-427	112	34	consistency	consistency	NOUN
agb-427	112	35	given	give	VERB
agb-427	112	36	income	income	NOUN
agb-427	112	37	variability	variability	NOUN
agb-427	112	38	.	.	PUNCT
agb-427	113	1	structural	structural	ADJ
agb-427	113	2	form	form	NOUN
agb-427	113	3	of	of	ADP
agb-427	113	4	agricultural	agricultural	ADJ
agb-427	113	5	organizations	organization	NOUN
agb-427	113	6	also	also	ADV
agb-427	113	7	influences	influence	VERB
agb-427	113	8	dividend	dividend	NOUN
agb-427	113	9	strategy	strategy	NOUN
agb-427	113	10	.	.	PUNCT
agb-427	114	1	royer	royer	PROPN
agb-427	114	2	(	(	PUNCT
agb-427	114	3	2014	2014	NUM
agb-427	114	4	)	)	PUNCT
agb-427	114	5	investigated	investigate	VERB
agb-427	114	6	dividend	dividend	NOUN
agb-427	114	7	and	and	CCONJ
agb-427	114	8	patronage	patronage	NOUN
agb-427	114	9	refund	refund	NOUN
agb-427	114	10	practices	practice	NOUN
agb-427	114	11	in	in	ADP
agb-427	114	12	agricultural	agricultural	ADJ
agb-427	114	13	cooperatives	cooperative	NOUN
agb-427	114	14	,	,	PUNCT
agb-427	114	15	highlighting	highlight	VERB
agb-427	114	16	how	how	SCONJ
agb-427	114	17	their	their	PRON
agb-427	114	18	governance	governance	NOUN
agb-427	114	19	architecture	architecture	NOUN
agb-427	114	20	leads	lead	VERB
agb-427	114	21	to	to	ADP
agb-427	114	22	different	different	ADJ
agb-427	114	23	decision	decision	NOUN
agb-427	114	24	-	-	PUNCT
agb-427	114	25	making	make	VERB
agb-427	114	26	approaches	approach	NOUN
agb-427	114	27	when	when	SCONJ
agb-427	114	28	compared	compare	VERB
agb-427	114	29	to	to	ADP
agb-427	114	30	publicly	publicly	ADV
agb-427	114	31	traded	trade	VERB
agb-427	114	32	corporations	corporation	NOUN
agb-427	114	33	.	.	PUNCT
agb-427	115	1	his	his	PRON
agb-427	115	2	findings	finding	NOUN
agb-427	115	3	demonstrated	demonstrate	VERB
agb-427	115	4	that	that	SCONJ
agb-427	115	5	cooperative	cooperative	ADJ
agb-427	115	6	dividend	dividend	NOUN
agb-427	115	7	behaviour	behaviour	NOUN
agb-427	115	8	is	be	AUX
agb-427	115	9	more	more	ADV
agb-427	115	10	sensitive	sensitive	ADJ
agb-427	115	11	to	to	ADP
agb-427	115	12	member	member	NOUN
agb-427	115	13	relationships	relationship	NOUN
agb-427	115	14	and	and	CCONJ
agb-427	115	15	participatory	participatory	ADJ
agb-427	115	16	dynamics	dynamic	NOUN
agb-427	115	17	than	than	ADP
agb-427	115	18	to	to	ADP
agb-427	115	19	purely	purely	ADV
agb-427	115	20	financial	financial	ADJ
agb-427	115	21	considerations	consideration	NOUN
agb-427	115	22	.	.	PUNCT
agb-427	116	1	this	this	PRON
agb-427	116	2	reinforces	reinforce	VERB
agb-427	116	3	the	the	DET
agb-427	116	4	argument	argument	NOUN
agb-427	116	5	that	that	PRON
agb-427	116	6	dividend	dividend	VERB
agb-427	116	7	agbioforum	agbioforum	NOUN
agb-427	116	8	,	,	PUNCT
agb-427	116	9	27(1	27(1	NUM
agb-427	116	10	)	)	PUNCT
agb-427	116	11	,	,	PUNCT
agb-427	116	12	2025	2025	NUM
agb-427	116	13	|	|	ADV
agb-427	116	14	71	71	NUM
agb-427	116	15	thijeel	thijeel	NOUN
agb-427	116	16	et	et	PROPN
agb-427	116	17	al	al	PROPN
agb-427	116	18	—	—	PUNCT
agb-427	116	19	dividend	dividend	NOUN
agb-427	116	20	policy	policy	NOUN
agb-427	116	21	,	,	PUNCT
agb-427	116	22	earnings	earning	NOUN
agb-427	116	23	management	management	NOUN
agb-427	116	24	and	and	CCONJ
agb-427	116	25	corporate	corporate	ADJ
agb-427	116	26	governance	governance	NOUN
agb-427	116	27	:	:	PUNCT
agb-427	116	28	an	an	DET
agb-427	116	29	empirical	empirical	ADJ
agb-427	116	30	study	study	NOUN
agb-427	116	31	of	of	ADP
agb-427	116	32	american	american	PROPN
agb-427	116	33	agribusiness	agribusiness	PROPN
agb-427	116	34	firms	firm	NOUN
agb-427	116	35	policy	policy	NOUN
agb-427	116	36	in	in	ADP
agb-427	116	37	agriculture	agriculture	NOUN
agb-427	116	38	is	be	AUX
agb-427	116	39	not	not	PART
agb-427	116	40	only	only	ADV
agb-427	116	41	a	a	DET
agb-427	116	42	financial	financial	ADJ
agb-427	116	43	mechanism	mechanism	NOUN
agb-427	116	44	but	but	CCONJ
agb-427	116	45	also	also	ADV
agb-427	116	46	a	a	DET
agb-427	116	47	relational	relational	ADJ
agb-427	116	48	and	and	CCONJ
agb-427	116	49	governance	governance	NOUN
agb-427	116	50	-	-	PUNCT
agb-427	116	51	oriented	orient	VERB
agb-427	116	52	tool	tool	NOUN
agb-427	116	53	.	.	PUNCT
agb-427	117	1	sector	sector	NOUN
agb-427	117	2	-	-	PUNCT
agb-427	117	3	specific	specific	ADJ
agb-427	117	4	challenges	challenge	NOUN
agb-427	117	5	:	:	PUNCT
agb-427	117	6	seasonal	seasonal	ADJ
agb-427	117	7	earnings	earning	NOUN
agb-427	117	8	,	,	PUNCT
agb-427	117	9	subsidies	subsidy	NOUN
agb-427	117	10	,	,	PUNCT
agb-427	117	11	and	and	CCONJ
agb-427	117	12	environmental	environmental	ADJ
agb-427	117	13	accountability	accountability	NOUN
agb-427	117	14	working	work	VERB
agb-427	117	15	difficulty	difficulty	NOUN
agb-427	117	16	of	of	ADP
agb-427	117	17	agricultural	agricultural	ADJ
agb-427	117	18	firms	firm	NOUN
agb-427	117	19	has	have	VERB
agb-427	117	20	important	important	ADJ
agb-427	117	21	bearings	bearing	NOUN
agb-427	117	22	on	on	ADP
agb-427	117	23	quality	quality	NOUN
agb-427	117	24	of	of	ADP
agb-427	117	25	board	board	NOUN
agb-427	117	26	-	-	PUNCT
agb-427	117	27	level	level	NOUN
agb-427	117	28	decisions	decision	NOUN
agb-427	117	29	and	and	CCONJ
agb-427	117	30	earnings	earning	NOUN
agb-427	117	31	management	management	NOUN
agb-427	117	32	practice	practice	NOUN
agb-427	117	33	.	.	PUNCT
agb-427	118	1	considering	consider	VERB
agb-427	118	2	the	the	DET
agb-427	118	3	reality	reality	NOUN
agb-427	118	4	that	that	SCONJ
agb-427	118	5	agricultural	agricultural	ADJ
agb-427	118	6	revenues	revenue	NOUN
agb-427	118	7	are	be	AUX
agb-427	118	8	seasonally	seasonally	ADV
agb-427	118	9	generated	generate	VERB
agb-427	118	10	,	,	PUNCT
agb-427	118	11	firm	firm	ADJ
agb-427	118	12	analysis	analysis	NOUN
agb-427	118	13	and	and	CCONJ
agb-427	118	14	financial	financial	ADJ
agb-427	118	15	reporting	reporting	NOUN
agb-427	118	16	have	have	VERB
agb-427	118	17	erratic	erratic	ADJ
agb-427	118	18	schedules	schedule	NOUN
agb-427	118	19	themselves	themselves	PRON
agb-427	118	20	,	,	PUNCT
agb-427	118	21	and	and	CCONJ
agb-427	118	22	the	the	DET
agb-427	118	23	incorporation	incorporation	NOUN
agb-427	118	24	of	of	ADP
agb-427	118	25	government	government	NOUN
agb-427	118	26	support	support	NOUN
agb-427	118	27	makes	make	VERB
agb-427	118	28	assessing	assess	VERB
agb-427	118	29	reliability	reliability	NOUN
agb-427	118	30	of	of	ADP
agb-427	118	31	earnings	earning	NOUN
agb-427	118	32	even	even	ADV
agb-427	118	33	trickier	tricky	ADJ
agb-427	118	34	.	.	PUNCT
agb-427	119	1	in	in	ADP
agb-427	119	2	many	many	ADJ
agb-427	119	3	cases	case	NOUN
agb-427	119	4	,	,	PUNCT
agb-427	119	5	conventional	conventional	ADJ
agb-427	119	6	financial	financial	ADJ
agb-427	119	7	governance	governance	NOUN
agb-427	119	8	instruments	instrument	NOUN
agb-427	119	9	prove	prove	VERB
agb-427	119	10	wanting	want	VERB
agb-427	119	11	,	,	PUNCT
agb-427	119	12	which	which	PRON
agb-427	119	13	pressures	pressure	VERB
agb-427	119	14	regulators	regulator	NOUN
agb-427	119	15	into	into	ADP
agb-427	119	16	incorporating	incorporate	VERB
agb-427	119	17	environmental	environmental	ADJ
agb-427	119	18	considerations	consideration	NOUN
agb-427	119	19	into	into	ADP
agb-427	119	20	their	their	PRON
agb-427	119	21	regimes	regime	NOUN
agb-427	119	22	of	of	ADP
agb-427	119	23	oversight	oversight	NOUN
agb-427	119	24	.	.	PUNCT
agb-427	120	1	the	the	DET
agb-427	120	2	seasonality	seasonality	NOUN
agb-427	120	3	of	of	ADP
agb-427	120	4	agricultural	agricultural	ADJ
agb-427	120	5	operations	operation	NOUN
agb-427	120	6	leads	lead	VERB
agb-427	120	7	to	to	ADP
agb-427	120	8	pronounced	pronounce	VERB
agb-427	120	9	fluctuations	fluctuation	NOUN
agb-427	120	10	in	in	ADP
agb-427	120	11	income	income	NOUN
agb-427	120	12	reporting	reporting	NOUN
agb-427	120	13	,	,	PUNCT
agb-427	120	14	making	make	VERB
agb-427	120	15	it	it	PRON
agb-427	120	16	difficult	difficult	ADJ
agb-427	120	17	for	for	SCONJ
agb-427	120	18	analysts	analyst	NOUN
agb-427	120	19	to	to	PART
agb-427	120	20	differentiate	differentiate	VERB
agb-427	120	21	between	between	ADP
agb-427	120	22	genuine	genuine	ADJ
agb-427	120	23	performance	performance	NOUN
agb-427	120	24	variations	variation	NOUN
agb-427	120	25	and	and	CCONJ
agb-427	120	26	manipulative	manipulative	ADJ
agb-427	120	27	reporting	reporting	NOUN
agb-427	120	28	practices	practice	NOUN
agb-427	120	29	.	.	PUNCT
agb-427	121	1	pope	pope	PROPN
agb-427	121	2	&	&	CCONJ
agb-427	121	3	wang	wang	PROPN
agb-427	121	4	(	(	PUNCT
agb-427	121	5	2005	2005	NUM
agb-427	121	6	)	)	PUNCT
agb-427	121	7	highlighted	highlight	VERB
agb-427	121	8	the	the	DET
agb-427	121	9	difficulty	difficulty	NOUN
agb-427	121	10	of	of	ADP
agb-427	121	11	distinguishing	distinguish	VERB
agb-427	121	12	seasonal	seasonal	ADJ
agb-427	121	13	income	income	NOUN
agb-427	121	14	changes	change	NOUN
agb-427	121	15	from	from	ADP
agb-427	121	16	deliberate	deliberate	ADJ
agb-427	121	17	managerial	managerial	ADJ
agb-427	121	18	manipulation	manipulation	NOUN
agb-427	121	19	.	.	PUNCT
agb-427	122	1	their	their	PRON
agb-427	122	2	study	study	NOUN
agb-427	122	3	emphasised	emphasise	VERB
agb-427	122	4	the	the	DET
agb-427	122	5	necessity	necessity	NOUN
agb-427	122	6	of	of	ADP
agb-427	122	7	sectorspecific	sectorspecific	ADJ
agb-427	122	8	accounting	accounting	NOUN
agb-427	122	9	standards	standard	NOUN
agb-427	122	10	and	and	CCONJ
agb-427	122	11	tailored	tailor	VERB
agb-427	122	12	benchmarks	benchmark	NOUN
agb-427	122	13	when	when	SCONJ
agb-427	122	14	assessing	assess	VERB
agb-427	122	15	earnings	earning	NOUN
agb-427	122	16	quality	quality	NOUN
agb-427	122	17	in	in	ADP
agb-427	122	18	agriculture	agriculture	NOUN
agb-427	122	19	.	.	PUNCT
agb-427	123	1	state	state	NOUN
agb-427	123	2	-	-	PUNCT
agb-427	123	3	funded	fund	VERB
agb-427	123	4	financing	financing	NOUN
agb-427	123	5	mechanisms	mechanism	NOUN
agb-427	123	6	add	add	VERB
agb-427	123	7	another	another	DET
agb-427	123	8	level	level	NOUN
agb-427	123	9	of	of	ADP
agb-427	123	10	complexity	complexity	NOUN
agb-427	123	11	for	for	ADP
agb-427	123	12	earnings	earning	NOUN
agb-427	123	13	manipulation	manipulation	NOUN
agb-427	123	14	analysis	analysis	NOUN
agb-427	123	15	for	for	ADP
agb-427	123	16	agricultural	agricultural	ADJ
agb-427	123	17	enterprises	enterprise	NOUN
agb-427	123	18	.	.	PUNCT
agb-427	124	1	key	key	PROPN
agb-427	124	2	&	&	CCONJ
agb-427	124	3	roberts	roberts	PROPN
agb-427	124	4	(	(	PUNCT
agb-427	124	5	2006	2006	NUM
agb-427	124	6	)	)	PUNCT
agb-427	124	7	demonstrated	demonstrate	VERB
agb-427	124	8	that	that	SCONJ
agb-427	124	9	identification	identification	NOUN
agb-427	124	10	and	and	CCONJ
agb-427	124	11	timing	timing	NOUN
agb-427	124	12	of	of	ADP
agb-427	124	13	inflows	inflow	NOUN
agb-427	124	14	of	of	ADP
agb-427	124	15	subsidies	subsidy	NOUN
agb-427	124	16	exert	exert	VERB
agb-427	124	17	considerable	considerable	ADJ
agb-427	124	18	impact	impact	NOUN
agb-427	124	19	on	on	ADP
agb-427	124	20	recorded	record	VERB
agb-427	124	21	earnings	earning	NOUN
agb-427	124	22	.	.	PUNCT
agb-427	125	1	their	their	PRON
agb-427	125	2	evidence	evidence	NOUN
agb-427	125	3	indicated	indicate	VERB
agb-427	125	4	that	that	SCONJ
agb-427	125	5	agricultural	agricultural	ADJ
agb-427	125	6	companies	company	NOUN
agb-427	125	7	have	have	VERB
agb-427	125	8	considerable	considerable	ADJ
agb-427	125	9	discretion	discretion	NOUN
agb-427	125	10	regarding	regard	VERB
agb-427	125	11	how	how	SCONJ
agb-427	125	12	they	they	PRON
agb-427	125	13	recognize	recognize	VERB
agb-427	125	14	such	such	ADJ
agb-427	125	15	subsidies	subsidy	NOUN
agb-427	125	16	,	,	PUNCT
agb-427	125	17	which	which	PRON
agb-427	125	18	could	could	AUX
agb-427	125	19	provide	provide	VERB
agb-427	125	20	greater	great	ADJ
agb-427	125	21	potential	potential	NOUN
agb-427	125	22	for	for	ADP
agb-427	125	23	earnings	earning	NOUN
agb-427	125	24	manipulation	manipulation	NOUN
agb-427	125	25	than	than	ADP
agb-427	125	26	other	other	ADJ
agb-427	125	27	companies	company	NOUN
agb-427	125	28	.	.	PUNCT
agb-427	126	1	moreover	moreover	ADV
agb-427	126	2	,	,	PUNCT
agb-427	126	3	the	the	DET
agb-427	126	4	addition	addition	NOUN
agb-427	126	5	of	of	ADP
agb-427	126	6	environmental	environmental	ADJ
agb-427	126	7	governance	governance	NOUN
agb-427	126	8	requirements	requirement	NOUN
agb-427	126	9	in	in	ADP
agb-427	126	10	agriculture	agriculture	NOUN
agb-427	126	11	introduces	introduce	NOUN
agb-427	126	12	governance	governance	NOUN
agb-427	126	13	matters	matter	NOUN
agb-427	126	14	that	that	PRON
agb-427	126	15	lie	lie	VERB
agb-427	126	16	beyond	beyond	ADP
agb-427	126	17	the	the	DET
agb-427	126	18	competency	competency	NOUN
agb-427	126	19	of	of	ADP
agb-427	126	20	regular	regular	ADJ
agb-427	126	21	corporate	corporate	ADJ
agb-427	126	22	oversight	oversight	NOUN
agb-427	126	23	mechanisms	mechanism	NOUN
agb-427	126	24	.	.	PUNCT
agb-427	127	1	thompson	thompson	PROPN
agb-427	127	2	&	&	CCONJ
agb-427	127	3	hannah	hannah	PROPN
agb-427	127	4	(	(	PUNCT
agb-427	127	5	2008	2008	NUM
agb-427	127	6	)	)	PUNCT
agb-427	127	7	examined	examine	VERB
agb-427	127	8	how	how	SCONJ
agb-427	127	9	regulatory	regulatory	ADJ
agb-427	127	10	compliance	compliance	NOUN
agb-427	127	11	in	in	ADP
agb-427	127	12	environmental	environmental	ADJ
agb-427	127	13	matters	matter	NOUN
agb-427	127	14	reshapes	reshape	VERB
agb-427	127	15	board	board	NOUN
agb-427	127	16	composition	composition	NOUN
agb-427	127	17	and	and	CCONJ
agb-427	127	18	governance	governance	NOUN
agb-427	127	19	priorities	priority	NOUN
agb-427	127	20	.	.	PUNCT
agb-427	128	1	their	their	PRON
agb-427	128	2	research	research	NOUN
agb-427	128	3	revealed	reveal	VERB
agb-427	128	4	that	that	SCONJ
agb-427	128	5	firms	firm	NOUN
agb-427	128	6	with	with	ADP
agb-427	128	7	robust	robust	ADJ
agb-427	128	8	environmental	environmental	ADJ
agb-427	128	9	governance	governance	NOUN
agb-427	128	10	frameworks	framework	NOUN
agb-427	128	11	not	not	PART
agb-427	128	12	only	only	ADV
agb-427	128	13	exhibit	exhibit	VERB
agb-427	128	14	higher	high	ADJ
agb-427	128	15	compliance	compliance	NOUN
agb-427	128	16	but	but	CCONJ
agb-427	128	17	also	also	ADV
agb-427	128	18	demonstrate	demonstrate	VERB
agb-427	128	19	improved	improved	ADJ
agb-427	128	20	stakeholder	stakeholder	NOUN
agb-427	128	21	engagement	engagement	NOUN
agb-427	128	22	.	.	PUNCT
agb-427	129	1	intersections	intersection	NOUN
agb-427	129	2	between	between	ADP
agb-427	129	3	environmental	environmental	ADJ
agb-427	129	4	reporting	reporting	NOUN
agb-427	129	5	obligations	obligation	NOUN
agb-427	129	6	and	and	CCONJ
agb-427	129	7	financial	financial	ADJ
agb-427	129	8	reporting	reporting	NOUN
agb-427	129	9	offer	offer	VERB
agb-427	129	10	earnings	earning	NOUN
agb-427	129	11	manipulation	manipulation	NOUN
agb-427	129	12	prospects	prospect	NOUN
agb-427	129	13	alongside	alongside	ADP
agb-427	129	14	new	new	ADJ
agb-427	129	15	sets	set	NOUN
agb-427	129	16	of	of	ADP
agb-427	129	17	regulatory	regulatory	ADJ
agb-427	129	18	challenges	challenge	NOUN
agb-427	129	19	.	.	PUNCT
agb-427	130	1	environmental	environmental	ADJ
agb-427	130	2	reporting	reporting	NOUN
agb-427	130	3	requirements	requirement	NOUN
agb-427	130	4	are	be	AUX
agb-427	130	5	important	important	ADJ
agb-427	130	6	for	for	ADP
agb-427	130	7	agribusiness	agribusiness	NOUN
agb-427	130	8	enterprises	enterprise	NOUN
agb-427	130	9	,	,	PUNCT
agb-427	130	10	and	and	CCONJ
agb-427	130	11	their	their	PRON
agb-427	130	12	reporting	reporting	NOUN
agb-427	130	13	tends	tend	VERB
agb-427	130	14	often	often	ADV
agb-427	130	15	to	to	PART
agb-427	130	16	be	be	AUX
agb-427	130	17	left	leave	VERB
agb-427	130	18	at	at	ADP
agb-427	130	19	the	the	DET
agb-427	130	20	hands	hand	NOUN
agb-427	130	21	of	of	ADP
agb-427	130	22	individual	individual	ADJ
agb-427	130	23	producers	producer	NOUN
agb-427	130	24	.	.	PUNCT
agb-427	131	1	the	the	DET
agb-427	131	2	research	research	NOUN
agb-427	131	3	by	by	ADP
agb-427	131	4	lyon	lyon	PROPN
agb-427	131	5	&	&	CCONJ
agb-427	131	6	maxwell	maxwell	PROPN
agb-427	131	7	(	(	PUNCT
agb-427	131	8	2011	2011	NUM
agb-427	131	9	)	)	PUNCT
agb-427	131	10	is	be	AUX
agb-427	131	11	particularly	particularly	ADV
agb-427	131	12	suitable	suitable	ADJ
agb-427	131	13	for	for	ADP
agb-427	131	14	agribusiness	agribusiness	NOUN
agb-427	131	15	firms	firm	NOUN
agb-427	131	16	whose	whose	DET
agb-427	131	17	environmental	environmental	ADJ
agb-427	131	18	rules	rule	NOUN
agb-427	131	19	have	have	AUX
agb-427	131	20	brought	bring	VERB
agb-427	131	21	greater	great	ADJ
agb-427	131	22	vigilance	vigilance	NOUN
agb-427	131	23	and	and	CCONJ
agb-427	131	24	demand	demand	NOUN
agb-427	131	25	for	for	ADP
agb-427	131	26	disclosures	disclosure	NOUN
agb-427	131	27	.	.	PUNCT
agb-427	132	1	their	their	PRON
agb-427	132	2	analysis	analysis	NOUN
agb-427	132	3	underscores	underscore	VERB
agb-427	132	4	the	the	DET
agb-427	132	5	governance	governance	NOUN
agb-427	132	6	burden	burden	NOUN
agb-427	132	7	that	that	SCONJ
agb-427	132	8	environmental	environmental	ADJ
agb-427	132	9	obligations	obligation	NOUN
agb-427	132	10	place	place	VERB
agb-427	132	11	on	on	ADP
agb-427	132	12	agricultural	agricultural	ADJ
agb-427	132	13	firms	firm	NOUN
agb-427	132	14	and	and	CCONJ
agb-427	132	15	highlights	highlight	NOUN
agb-427	132	16	the	the	DET
agb-427	132	17	potential	potential	NOUN
agb-427	132	18	for	for	ADP
agb-427	132	19	such	such	ADJ
agb-427	132	20	mandates	mandate	NOUN
agb-427	132	21	to	to	PART
agb-427	132	22	influence	influence	VERB
agb-427	132	23	both	both	DET
agb-427	132	24	earnings	earning	NOUN
agb-427	132	25	management	management	NOUN
agb-427	132	26	and	and	CCONJ
agb-427	132	27	reporting	reporting	NOUN
agb-427	132	28	behaviour	behaviour	NOUN
agb-427	132	29	.	.	PUNCT
agb-427	133	1	integration	integration	NOUN
agb-427	133	2	of	of	ADP
agb-427	133	3	governance	governance	NOUN
agb-427	133	4	,	,	PUNCT
agb-427	133	5	dividends	dividend	NOUN
agb-427	133	6	,	,	PUNCT
agb-427	133	7	and	and	CCONJ
agb-427	133	8	earnings	earning	NOUN
agb-427	133	9	management	management	NOUN
agb-427	133	10	:	:	PUNCT
agb-427	133	11	empirical	empirical	ADJ
agb-427	133	12	synthesis	synthesis	NOUN
agb-427	133	13	scholarship	scholarship	NOUN
agb-427	133	14	that	that	PRON
agb-427	133	15	examines	examine	VERB
agb-427	133	16	interdependencies	interdependency	NOUN
agb-427	133	17	between	between	ADP
agb-427	133	18	governance	governance	NOUN
agb-427	133	19	structures	structure	NOUN
agb-427	133	20	,	,	PUNCT
agb-427	133	21	dividend	dividend	NOUN
agb-427	133	22	payment	payment	NOUN
agb-427	133	23	behavior	behavior	NOUN
agb-427	133	24	,	,	PUNCT
agb-427	133	25	and	and	CCONJ
agb-427	133	26	earnings	earning	NOUN
agb-427	133	27	management	management	NOUN
agb-427	133	28	by	by	ADP
agb-427	133	29	agricultural	agricultural	ADJ
agb-427	133	30	organizations	organization	NOUN
agb-427	133	31	has	have	AUX
agb-427	133	32	discovered	discover	VERB
agb-427	133	33	significant	significant	ADJ
agb-427	133	34	conceptual	conceptual	ADJ
agb-427	133	35	and	and	CCONJ
agb-427	133	36	empirical	empirical	ADJ
agb-427	133	37	complexities	complexity	NOUN
agb-427	133	38	that	that	PRON
agb-427	133	39	are	be	AUX
agb-427	133	40	only	only	ADV
agb-427	133	41	partially	partially	ADV
agb-427	133	42	addressed	address	VERB
agb-427	133	43	by	by	ADP
agb-427	133	44	prevailing	prevail	VERB
agb-427	133	45	theories	theory	NOUN
agb-427	133	46	.	.	PUNCT
agb-427	134	1	the	the	DET
agb-427	134	2	complex	complex	ADJ
agb-427	134	3	nature	nature	NOUN
agb-427	134	4	of	of	ADP
agb-427	134	5	such	such	ADJ
agb-427	134	6	interdependencies	interdependency	NOUN
agb-427	134	7	,	,	PUNCT
agb-427	134	8	along	along	ADP
agb-427	134	9	with	with	ADP
agb-427	134	10	sectoral	sectoral	ADJ
agb-427	134	11	nuances	nuance	NOUN
agb-427	134	12	of	of	ADP
agb-427	134	13	agricultural	agricultural	ADJ
agb-427	134	14	firms	firm	NOUN
agb-427	134	15	,	,	PUNCT
agb-427	134	16	has	have	AUX
agb-427	134	17	led	lead	VERB
agb-427	134	18	numerous	numerous	ADJ
agb-427	134	19	researchers	researcher	NOUN
agb-427	134	20	to	to	PART
agb-427	134	21	shy	shy	VERB
agb-427	134	22	away	away	ADV
agb-427	134	23	from	from	ADP
agb-427	134	24	comprehensive	comprehensive	ADJ
agb-427	134	25	financial	financial	ADJ
agb-427	134	26	investigations	investigation	NOUN
agb-427	134	27	within	within	ADP
agb-427	134	28	this	this	DET
agb-427	134	29	sector	sector	NOUN
agb-427	134	30	.	.	PUNCT
agb-427	135	1	jiraporn	jiraporn	NOUN
agb-427	135	2	et	et	PROPN
agb-427	135	3	al	al	PROPN
agb-427	135	4	.	.	PROPN
agb-427	136	1	(	(	PUNCT
agb-427	136	2	2011	2011	NUM
agb-427	136	3	)	)	PUNCT
agb-427	136	4	provided	provide	VERB
agb-427	136	5	one	one	NUM
agb-427	136	6	of	of	ADP
agb-427	136	7	the	the	DET
agb-427	136	8	few	few	ADJ
agb-427	136	9	studies	study	NOUN
agb-427	136	10	that	that	PRON
agb-427	136	11	systematically	systematically	ADV
agb-427	136	12	investigated	investigate	VERB
agb-427	136	13	the	the	DET
agb-427	136	14	joint	joint	ADJ
agb-427	136	15	influence	influence	NOUN
agb-427	136	16	of	of	ADP
agb-427	136	17	dividend	dividend	NOUN
agb-427	136	18	policies	policy	NOUN
agb-427	136	19	and	and	CCONJ
agb-427	136	20	earnings	earning	NOUN
agb-427	136	21	management	management	NOUN
agb-427	136	22	across	across	ADP
agb-427	136	23	agriculture	agriculture	NOUN
agb-427	136	24	and	and	CCONJ
agb-427	136	25	comparable	comparable	ADJ
agb-427	136	26	sectors	sector	NOUN
agb-427	136	27	.	.	PUNCT
agb-427	137	1	their	their	PRON
agb-427	137	2	findings	finding	NOUN
agb-427	137	3	indicated	indicate	VERB
agb-427	137	4	that	that	SCONJ
agb-427	137	5	dividend	dividend	NOUN
agb-427	137	6	-	-	PUNCT
agb-427	137	7	paying	pay	VERB
agb-427	137	8	firms	firm	NOUN
agb-427	137	9	are	be	AUX
agb-427	137	10	generally	generally	ADV
agb-427	137	11	less	less	ADV
agb-427	137	12	inclined	inclined	ADJ
agb-427	137	13	to	to	PART
agb-427	137	14	engage	engage	VERB
agb-427	137	15	in	in	ADP
agb-427	137	16	earnings	earning	NOUN
agb-427	137	17	manipulation	manipulation	NOUN
agb-427	137	18	compared	compare	VERB
agb-427	137	19	to	to	ADP
agb-427	137	20	non	non	ADJ
agb-427	137	21	-	-	ADJ
agb-427	137	22	dividend	dividend	ADJ
agb-427	137	23	-	-	PUNCT
agb-427	137	24	paying	pay	VERB
agb-427	137	25	counterparts	counterpart	NOUN
agb-427	137	26	.	.	PUNCT
agb-427	138	1	however	however	ADV
agb-427	138	2	,	,	PUNCT
agb-427	138	3	within	within	ADP
agb-427	138	4	agricultural	agricultural	ADJ
agb-427	138	5	enterprises	enterprise	NOUN
agb-427	138	6	,	,	PUNCT
agb-427	138	7	governance	governance	NOUN
agb-427	138	8	mechanisms	mechanism	NOUN
agb-427	138	9	tied	tie	VERB
agb-427	138	10	to	to	ADP
agb-427	138	11	dividend	dividend	NOUN
agb-427	138	12	policies	policy	NOUN
agb-427	138	13	appeared	appear	VERB
agb-427	138	14	to	to	PART
agb-427	138	15	exert	exert	VERB
agb-427	138	16	less	less	ADJ
agb-427	138	17	influence	influence	NOUN
agb-427	138	18	,	,	PUNCT
agb-427	138	19	potentially	potentially	ADV
agb-427	138	20	due	due	ADP
agb-427	138	21	to	to	ADP
agb-427	138	22	the	the	DET
agb-427	138	23	distinct	distinct	ADJ
agb-427	138	24	organisational	organisational	ADJ
agb-427	138	25	and	and	CCONJ
agb-427	138	26	operational	operational	ADJ
agb-427	138	27	features	feature	NOUN
agb-427	138	28	of	of	ADP
agb-427	138	29	the	the	DET
agb-427	138	30	sector	sector	NOUN
agb-427	138	31	.	.	PUNCT
agb-427	139	1	la	la	INTJ
agb-427	139	2	porta	porta	PROPN
agb-427	139	3	et	et	PROPN
agb-427	139	4	al	al	PROPN
agb-427	139	5	.	.	PROPN
agb-427	139	6	’s	’s	PART
agb-427	139	7	(	(	PUNCT
agb-427	139	8	2000	2000	NUM
agb-427	139	9	)	)	PUNCT
agb-427	139	10	framework	framework	NOUN
agb-427	139	11	,	,	PUNCT
agb-427	139	12	which	which	PRON
agb-427	139	13	links	link	VERB
agb-427	139	14	investor	investor	NOUN
agb-427	139	15	protection	protection	NOUN
agb-427	139	16	levels	level	NOUN
agb-427	139	17	to	to	PART
agb-427	139	18	dividend	dividend	VERB
agb-427	139	19	pay	pay	NOUN
agb-427	139	20	-	-	PUNCT
agb-427	139	21	outs	out	NOUN
agb-427	139	22	,	,	PUNCT
agb-427	139	23	has	have	AUX
agb-427	139	24	had	have	VERB
agb-427	139	25	partial	partial	ADJ
agb-427	139	26	applicability	applicability	NOUN
agb-427	139	27	in	in	ADP
agb-427	139	28	agricultural	agricultural	ADJ
agb-427	139	29	contexts	contexts	NOUN
agb-427	139	30	.	.	PUNCT
agb-427	140	1	while	while	SCONJ
agb-427	140	2	their	their	PRON
agb-427	140	3	conclusion	conclusion	NOUN
agb-427	140	4	—	—	PUNCT
agb-427	140	5	that	that	SCONJ
agb-427	140	6	firms	firm	NOUN
agb-427	140	7	in	in	ADP
agb-427	140	8	jurisdictions	jurisdiction	NOUN
agb-427	140	9	with	with	ADP
agb-427	140	10	stronger	strong	ADJ
agb-427	140	11	investor	investor	NOUN
agb-427	140	12	protection	protection	NOUN
agb-427	140	13	tend	tend	VERB
agb-427	140	14	to	to	PART
agb-427	140	15	distribute	distribute	VERB
agb-427	140	16	higher	high	ADJ
agb-427	140	17	dividends	dividend	NOUN
agb-427	140	18	—	—	PUNCT
agb-427	140	19	has	have	AUX
agb-427	140	20	been	be	AUX
agb-427	140	21	corroborated	corroborate	VERB
agb-427	140	22	within	within	ADP
agb-427	140	23	parts	part	NOUN
agb-427	140	24	of	of	ADP
agb-427	140	25	the	the	DET
agb-427	140	26	agricultural	agricultural	ADJ
agb-427	140	27	sector	sector	NOUN
agb-427	140	28	,	,	PUNCT
agb-427	140	29	the	the	DET
agb-427	140	30	widespread	widespread	ADJ
agb-427	140	31	presence	presence	NOUN
agb-427	140	32	of	of	ADP
agb-427	140	33	cooperative	cooperative	ADJ
agb-427	140	34	and	and	CCONJ
agb-427	140	35	family	family	NOUN
agb-427	140	36	ownership	ownership	NOUN
agb-427	140	37	complicates	complicate	VERB
agb-427	140	38	its	its	PRON
agb-427	140	39	broader	broad	ADJ
agb-427	140	40	application	application	NOUN
agb-427	140	41	.	.	PUNCT
agb-427	141	1	this	this	DET
agb-427	141	2	variation	variation	NOUN
agb-427	141	3	has	have	AUX
agb-427	141	4	led	lead	VERB
agb-427	141	5	to	to	ADP
agb-427	141	6	increased	increase	VERB
agb-427	141	7	academic	academic	ADJ
agb-427	141	8	interest	interest	NOUN
agb-427	141	9	in	in	ADP
agb-427	141	10	the	the	DET
agb-427	141	11	role	role	NOUN
agb-427	141	12	of	of	ADP
agb-427	141	13	dividend	dividend	NOUN
agb-427	141	14	policy	policy	NOUN
agb-427	141	15	as	as	ADP
agb-427	141	16	a	a	DET
agb-427	141	17	potential	potential	ADJ
agb-427	141	18	explanatory	explanatory	ADJ
agb-427	141	19	factor	factor	NOUN
agb-427	141	20	in	in	ADP
agb-427	141	21	the	the	DET
agb-427	141	22	governance	governance	NOUN
agb-427	141	23	–	–	PUNCT
agb-427	141	24	earnings	earning	NOUN
agb-427	141	25	management	management	NOUN
agb-427	141	26	nexus	nexus	NOUN
agb-427	141	27	.	.	PUNCT
agb-427	142	1	farinha	farinha	NOUN
agb-427	142	2	(	(	PUNCT
agb-427	142	3	2003	2003	NUM
agb-427	142	4	)	)	PUNCT
agb-427	142	5	argued	argue	VERB
agb-427	142	6	that	that	SCONJ
agb-427	142	7	dividend	dividend	NOUN
agb-427	142	8	policies	policy	NOUN
agb-427	142	9	may	may	AUX
agb-427	142	10	act	act	VERB
agb-427	142	11	as	as	ADP
agb-427	142	12	substitutes	substitute	NOUN
agb-427	142	13	for	for	ADP
agb-427	142	14	other	other	ADJ
agb-427	142	15	monitoring	monitoring	NOUN
agb-427	142	16	mechanisms	mechanism	NOUN
agb-427	142	17	in	in	ADP
agb-427	142	18	corporate	corporate	ADJ
agb-427	142	19	governance	governance	NOUN
agb-427	142	20	,	,	PUNCT
agb-427	142	21	a	a	DET
agb-427	142	22	proposition	proposition	NOUN
agb-427	142	23	particularly	particularly	ADV
agb-427	142	24	salient	salient	NOUN
agb-427	142	25	for	for	ADP
agb-427	142	26	agricultural	agricultural	ADJ
agb-427	142	27	firms	firm	NOUN
agb-427	142	28	,	,	PUNCT
agb-427	142	29	where	where	SCONJ
agb-427	142	30	conventional	conventional	ADJ
agb-427	142	31	oversight	oversight	NOUN
agb-427	142	32	structures	structure	NOUN
agb-427	142	33	may	may	AUX
agb-427	142	34	be	be	AUX
agb-427	142	35	less	less	ADV
agb-427	142	36	effective	effective	ADJ
agb-427	142	37	due	due	ADP
agb-427	142	38	to	to	ADP
agb-427	142	39	the	the	DET
agb-427	142	40	sector	sector	NOUN
agb-427	142	41	’s	’s	PART
agb-427	142	42	unique	unique	ADJ
agb-427	142	43	features	feature	NOUN
agb-427	142	44	.	.	PUNCT
agb-427	143	1	research	research	NOUN
agb-427	143	2	gaps	gap	NOUN
agb-427	143	3	despite	despite	SCONJ
agb-427	143	4	increasing	increase	VERB
agb-427	143	5	awareness	awareness	NOUN
agb-427	143	6	with	with	ADP
agb-427	143	7	respect	respect	NOUN
agb-427	143	8	to	to	ADP
agb-427	143	9	governance	governance	NOUN
agb-427	143	10	,	,	PUNCT
agb-427	143	11	dividend	dividend	NOUN
agb-427	143	12	policy	policy	NOUN
agb-427	143	13	,	,	PUNCT
agb-427	143	14	and	and	CCONJ
agb-427	143	15	earnings	earning	NOUN
agb-427	143	16	manipulation	manipulation	NOUN
agb-427	143	17	,	,	PUNCT
agb-427	143	18	considerable	considerable	ADJ
agb-427	143	19	gaps	gap	NOUN
agb-427	143	20	are	be	AUX
agb-427	143	21	present	present	ADJ
agb-427	143	22	throughout	throughout	ADP
agb-427	143	23	the	the	DET
agb-427	143	24	literature	literature	NOUN
agb-427	143	25	that	that	PRON
agb-427	143	26	inhibit	inhibit	VERB
agb-427	143	27	theoretical	theoretical	ADJ
agb-427	143	28	comprehension	comprehension	NOUN
agb-427	143	29	and	and	CCONJ
agb-427	143	30	practical	practical	ADJ
agb-427	143	31	application	application	NOUN
agb-427	143	32	throughout	throughout	ADP
agb-427	143	33	agribusiness	agribusiness	NOUN
agb-427	143	34	firms	firm	NOUN
agb-427	143	35	.	.	PUNCT
agb-427	144	1	current	current	ADJ
agb-427	144	2	research	research	NOUN
agb-427	144	3	models	model	NOUN
agb-427	144	4	inhibit	inhibit	VERB
agb-427	144	5	the	the	DET
agb-427	144	6	development	development	NOUN
agb-427	144	7	of	of	ADP
agb-427	144	8	sound	sound	ADJ
agb-427	144	9	management	management	NOUN
agb-427	144	10	models	model	NOUN
agb-427	144	11	that	that	PRON
agb-427	144	12	are	be	AUX
agb-427	144	13	uniquely	uniquely	ADV
agb-427	144	14	crafted	craft	VERB
agb-427	144	15	for	for	ADP
agb-427	144	16	companies	company	NOUN
agb-427	144	17	that	that	PRON
agb-427	144	18	are	be	AUX
agb-427	144	19	involved	involve	VERB
agb-427	144	20	with	with	ADP
agb-427	144	21	the	the	DET
agb-427	144	22	farming	farming	NOUN
agb-427	144	23	business	business	NOUN
agb-427	144	24	.	.	PUNCT
agb-427	145	1	methodological	methodological	ADJ
agb-427	145	2	inadequacies	inadequacy	NOUN
agb-427	145	3	are	be	AUX
agb-427	145	4	prevalent	prevalent	ADJ
agb-427	145	5	,	,	PUNCT
agb-427	145	6	where	where	SCONJ
agb-427	145	7	many	many	ADJ
agb-427	145	8	studies	study	NOUN
agb-427	145	9	are	be	AUX
agb-427	145	10	still	still	ADV
agb-427	145	11	utilizing	utilize	VERB
agb-427	145	12	traditional	traditional	ADJ
agb-427	145	13	earnings	earning	NOUN
agb-427	145	14	manipulation	manipulation	NOUN
agb-427	145	15	proxies	proxy	NOUN
agb-427	145	16	that	that	PRON
agb-427	145	17	are	be	AUX
agb-427	145	18	insufficient	insufficient	ADJ
agb-427	145	19	for	for	ADP
agb-427	145	20	capturing	capture	VERB
agb-427	145	21	the	the	DET
agb-427	145	22	distinct	distinct	ADJ
agb-427	145	23	manipulation	manipulation	NOUN
agb-427	145	24	tactics	tactic	NOUN
agb-427	145	25	that	that	PRON
agb-427	145	26	are	be	AUX
agb-427	145	27	utilized	utilize	VERB
agb-427	145	28	throughout	throughout	ADP
agb-427	145	29	the	the	DET
agb-427	145	30	farming	farming	NOUN
agb-427	145	31	business	business	NOUN
agb-427	145	32	.	.	PUNCT
agb-427	146	1	although	although	SCONJ
agb-427	146	2	some	some	DET
agb-427	146	3	scholars	scholar	NOUN
agb-427	146	4	have	have	AUX
agb-427	146	5	proposed	propose	VERB
agb-427	146	6	sector	sector	NOUN
agb-427	146	7	-	-	PUNCT
agb-427	146	8	specific	specific	ADJ
agb-427	146	9	models	model	NOUN
agb-427	146	10	,	,	PUNCT
agb-427	146	11	there	there	PRON
agb-427	146	12	remains	remain	VERB
agb-427	146	13	no	no	DET
agb-427	146	14	consensus	consensus	NOUN
agb-427	146	15	regarding	regard	VERB
agb-427	146	16	the	the	DET
agb-427	146	17	appropriate	appropriate	ADJ
agb-427	146	18	governance	governance	NOUN
agb-427	146	19	controls	control	NOUN
agb-427	146	20	for	for	ADP
agb-427	146	21	detecting	detect	VERB
agb-427	146	22	earnings	earning	NOUN
agb-427	146	23	management	management	NOUN
agb-427	146	24	in	in	ADP
agb-427	146	25	agriculture	agriculture	NOUN
agb-427	146	26	.	.	PUNCT
agb-427	147	1	furthermore	furthermore	ADV
agb-427	147	2	,	,	PUNCT
agb-427	147	3	the	the	DET
agb-427	147	4	temporal	temporal	ADJ
agb-427	147	5	scope	scope	NOUN
agb-427	147	6	of	of	ADP
agb-427	147	7	much	much	ADJ
agb-427	147	8	research	research	NOUN
agb-427	147	9	is	be	AUX
agb-427	147	10	insufficient	insufficient	ADJ
agb-427	147	11	to	to	PART
agb-427	147	12	encompass	encompass	VERB
agb-427	147	13	the	the	DET
agb-427	147	14	full	full	ADJ
agb-427	147	15	agricultural	agricultural	ADJ
agb-427	147	16	production	production	NOUN
agb-427	147	17	cycles	cycle	NOUN
agb-427	147	18	,	,	PUNCT
agb-427	147	19	thereby	thereby	ADV
agb-427	147	20	restricting	restrict	VERB
agb-427	147	21	insight	insight	NOUN
agb-427	147	22	into	into	ADP
agb-427	147	23	how	how	SCONJ
agb-427	147	24	governance	governance	NOUN
agb-427	147	25	changes	change	VERB
agb-427	147	26	influence	influence	NOUN
agb-427	147	27	farm	farm	NOUN
agb-427	147	28	operations	operation	NOUN
agb-427	147	29	over	over	ADP
agb-427	147	30	time	time	NOUN
agb-427	147	31	.	.	PUNCT
agb-427	148	1	the	the	DET
agb-427	148	2	literature	literature	NOUN
agb-427	148	3	predominantly	predominantly	ADV
agb-427	148	4	addresses	address	VERB
agb-427	148	5	developed	develop	VERB
agb-427	148	6	markets	market	NOUN
agb-427	148	7	,	,	PUNCT
agb-427	148	8	resulting	result	VERB
agb-427	148	9	in	in	ADP
agb-427	148	10	a	a	DET
agb-427	148	11	geographic	geographic	ADJ
agb-427	148	12	bias	bias	NOUN
agb-427	148	13	that	that	PRON
agb-427	148	14	reduces	reduce	VERB
agb-427	148	15	the	the	DET
agb-427	148	16	generalisability	generalisability	NOUN
agb-427	148	17	of	of	ADP
agb-427	148	18	findings	finding	NOUN
agb-427	148	19	and	and	CCONJ
agb-427	148	20	potentially	potentially	ADV
agb-427	148	21	overlooks	overlook	VERB
agb-427	148	22	institutional	institutional	ADJ
agb-427	148	23	factors	factor	NOUN
agb-427	148	24	critical	critical	ADJ
agb-427	148	25	for	for	ADP
agb-427	148	26	effective	effective	ADJ
agb-427	148	27	governance	governance	NOUN
agb-427	148	28	in	in	ADP
agb-427	148	29	emerging	emerge	VERB
agb-427	148	30	agricultural	agricultural	ADJ
agb-427	148	31	economies	economy	NOUN
agb-427	148	32	.	.	PUNCT
agb-427	149	1	moreover	moreover	ADV
agb-427	149	2	,	,	PUNCT
agb-427	149	3	integrating	integrate	VERB
agb-427	149	4	environmental	environmental	ADJ
agb-427	149	5	,	,	PUNCT
agb-427	149	6	social	social	ADJ
agb-427	149	7	,	,	PUNCT
agb-427	149	8	and	and	CCONJ
agb-427	149	9	governance	governance	NOUN
agb-427	149	10	(	(	PUNCT
agb-427	149	11	esg	esg	NOUN
agb-427	149	12	)	)	PUNCT
agb-427	149	13	dimensions	dimension	NOUN
agb-427	149	14	into	into	ADP
agb-427	149	15	agricultural	agricultural	ADJ
agb-427	149	16	finance	finance	NOUN
agb-427	149	17	agbioforum	agbioforum	NOUN
agb-427	149	18	,	,	PUNCT
agb-427	149	19	27(1	27(1	NUM
agb-427	149	20	)	)	PUNCT
agb-427	149	21	,	,	PUNCT
agb-427	149	22	2025	2025	NUM
agb-427	149	23	|	|	CCONJ
agb-427	149	24	72	72	NUM
agb-427	149	25	thijeel	thijeel	NOUN
agb-427	149	26	et	et	PROPN
agb-427	149	27	al	al	PROPN
agb-427	149	28	—	—	PUNCT
agb-427	149	29	dividend	dividend	NOUN
agb-427	149	30	policy	policy	NOUN
agb-427	149	31	,	,	PUNCT
agb-427	149	32	earnings	earning	NOUN
agb-427	149	33	management	management	NOUN
agb-427	149	34	and	and	CCONJ
agb-427	149	35	corporate	corporate	ADJ
agb-427	149	36	governance	governance	NOUN
agb-427	149	37	:	:	PUNCT
agb-427	149	38	an	an	DET
agb-427	149	39	empirical	empirical	ADJ
agb-427	149	40	study	study	NOUN
agb-427	149	41	of	of	ADP
agb-427	149	42	american	american	PROPN
agb-427	149	43	agribusiness	agribusiness	PROPN
agb-427	149	44	firms	firm	NOUN
agb-427	149	45	research	research	NOUN
agb-427	149	46	is	be	AUX
agb-427	149	47	new	new	ADJ
agb-427	149	48	.	.	PUNCT
agb-427	150	1	despite	despite	SCONJ
agb-427	150	2	increasing	increase	VERB
agb-427	150	3	supervisory	supervisory	ADJ
agb-427	150	4	and	and	CCONJ
agb-427	150	5	social	social	ADJ
agb-427	150	6	pressures	pressure	NOUN
agb-427	150	7	related	relate	VERB
agb-427	150	8	to	to	ADP
agb-427	150	9	the	the	DET
agb-427	150	10	environmental	environmental	ADJ
agb-427	150	11	impact	impact	NOUN
agb-427	150	12	of	of	ADP
agb-427	150	13	agriculture	agriculture	NOUN
agb-427	150	14	,	,	PUNCT
agb-427	150	15	governance	governance	NOUN
agb-427	150	16	research	research	NOUN
agb-427	150	17	overwhelmingly	overwhelmingly	ADV
agb-427	150	18	resorts	resort	VERB
agb-427	150	19	to	to	ADP
agb-427	150	20	conventional	conventional	ADJ
agb-427	150	21	measures	measure	NOUN
agb-427	150	22	of	of	ADP
agb-427	150	23	finance	finance	NOUN
agb-427	150	24	at	at	ADP
agb-427	150	25	the	the	DET
agb-427	150	26	cost	cost	NOUN
agb-427	150	27	of	of	ADP
agb-427	150	28	sustainability	sustainability	NOUN
agb-427	150	29	viewpoints	viewpoint	NOUN
agb-427	150	30	.	.	PUNCT
agb-427	151	1	inasmuch	inasmuch	ADJ
agb-427	151	2	,	,	PUNCT
agb-427	151	3	the	the	DET
agb-427	151	4	mechanisms	mechanism	NOUN
agb-427	151	5	underlying	underlie	VERB
agb-427	151	6	found	find	VERB
agb-427	151	7	association	association	NOUN
agb-427	151	8	between	between	ADP
agb-427	151	9	governance	governance	NOUN
agb-427	151	10	practices	practice	NOUN
agb-427	151	11	and	and	CCONJ
agb-427	151	12	dividend	dividend	NOUN
agb-427	151	13	policy	policy	NOUN
agb-427	151	14	,	,	PUNCT
agb-427	151	15	and	and	CCONJ
agb-427	151	16	earnings	earning	NOUN
agb-427	151	17	management	management	NOUN
agb-427	151	18	are	be	AUX
agb-427	151	19	unclear	unclear	ADJ
agb-427	151	20	.	.	PUNCT
agb-427	152	1	while	while	SCONJ
agb-427	152	2	numerous	numerous	ADJ
agb-427	152	3	studies	study	NOUN
agb-427	152	4	document	document	NOUN
agb-427	152	5	association	association	NOUN
agb-427	152	6	between	between	ADP
agb-427	152	7	variables	variable	NOUN
agb-427	152	8	,	,	PUNCT
agb-427	152	9	few	few	ADJ
agb-427	152	10	test	test	NOUN
agb-427	152	11	absolute	absolute	ADJ
agb-427	152	12	causality	causality	NOUN
agb-427	152	13	connections	connection	NOUN
agb-427	152	14	or	or	CCONJ
agb-427	152	15	describe	describe	VERB
agb-427	152	16	the	the	DET
agb-427	152	17	conduits	conduit	NOUN
agb-427	152	18	between	between	ADP
agb-427	152	19	them	they	PRON
agb-427	152	20	.	.	PUNCT
agb-427	153	1	these	these	DET
agb-427	153	2	circumstances	circumstance	NOUN
agb-427	153	3	underscore	underscore	VERB
agb-427	153	4	the	the	DET
agb-427	153	5	necessity	necessity	NOUN
agb-427	153	6	for	for	ADP
agb-427	153	7	longitudinal	longitudinal	ADJ
agb-427	153	8	,	,	PUNCT
agb-427	153	9	integrative	integrative	ADJ
agb-427	153	10	research	research	NOUN
agb-427	153	11	that	that	PRON
agb-427	153	12	makes	make	VERB
agb-427	153	13	allowances	allowance	NOUN
agb-427	153	14	for	for	ADP
agb-427	153	15	the	the	DET
agb-427	153	16	distinctness	distinctness	NOUN
agb-427	153	17	of	of	ADP
agb-427	153	18	agricultural	agricultural	ADJ
agb-427	153	19	enterprise	enterprise	NOUN
agb-427	153	20	and	and	CCONJ
agb-427	153	21	the	the	DET
agb-427	153	22	interplay	interplay	NOUN
agb-427	153	23	between	between	ADP
agb-427	153	24	stakeholders	stakeholder	NOUN
agb-427	153	25	.	.	PUNCT
agb-427	154	1	future	future	ADJ
agb-427	154	2	research	research	NOUN
agb-427	154	3	must	must	AUX
agb-427	154	4	privilege	privilege	VERB
agb-427	154	5	appropriate	appropriate	ADJ
agb-427	154	6	measurement	measurement	NOUN
agb-427	154	7	methods	method	NOUN
agb-427	154	8	,	,	PUNCT
agb-427	154	9	employ	employ	VERB
agb-427	154	10	wider	wide	ADJ
agb-427	154	11	scales	scale	NOUN
agb-427	154	12	of	of	ADP
agb-427	154	13	geographical	geographical	ADJ
agb-427	154	14	locations	location	NOUN
agb-427	154	15	,	,	PUNCT
agb-427	154	16	cover	cover	VERB
agb-427	154	17	esg	esg	NOUN
agb-427	154	18	dimensions	dimension	NOUN
agb-427	154	19	,	,	PUNCT
agb-427	154	20	and	and	CCONJ
agb-427	154	21	strive	strive	VERB
agb-427	154	22	to	to	PART
agb-427	154	23	reveal	reveal	VERB
agb-427	154	24	forces	force	NOUN
agb-427	154	25	that	that	PRON
agb-427	154	26	drive	drive	VERB
agb-427	154	27	sound	sound	ADJ
agb-427	154	28	corporate	corporate	ADJ
agb-427	154	29	governance	governance	NOUN
agb-427	154	30	among	among	ADP
agb-427	154	31	agribusiness	agribusiness	NOUN
agb-427	154	32	firms	firm	NOUN
agb-427	154	33	.	.	PUNCT
agb-427	155	1	methodology	methodology	NOUN
agb-427	155	2	sample	sample	NOUN
agb-427	155	3	it	it	PRON
agb-427	155	4	utilises	utilise	VERB
agb-427	155	5	an	an	DET
agb-427	155	6	exhaustive	exhaustive	ADJ
agb-427	155	7	database	database	NOUN
agb-427	155	8	that	that	PRON
agb-427	155	9	includes	include	VERB
agb-427	155	10	222	222	NUM
agb-427	155	11	firms	firm	NOUN
agb-427	155	12	that	that	PRON
agb-427	155	13	are	be	AUX
agb-427	155	14	headquartered	headquarter	VERB
agb-427	155	15	outside	outside	ADP
agb-427	155	16	the	the	DET
agb-427	155	17	united	united	PROPN
agb-427	155	18	states	states	PROPN
agb-427	155	19	and	and	CCONJ
agb-427	155	20	listed	list	VERB
agb-427	155	21	among	among	ADP
agb-427	155	22	the	the	DET
agb-427	155	23	elite	elite	ADJ
agb-427	155	24	fortune	fortune	NOUN
agb-427	155	25	1000	1000	NUM
agb-427	155	26	listings	listing	NOUN
agb-427	155	27	between	between	ADP
agb-427	155	28	2014	2014	NUM
agb-427	155	29	and	and	CCONJ
agb-427	155	30	2021	2021	NUM
agb-427	155	31	.	.	PUNCT
agb-427	156	1	financial	financial	ADJ
agb-427	156	2	and	and	CCONJ
agb-427	156	3	insurance	insurance	NOUN
agb-427	156	4	sectors	sector	NOUN
agb-427	156	5	have	have	AUX
agb-427	156	6	deliberately	deliberately	ADV
agb-427	156	7	been	be	AUX
agb-427	156	8	excluded	exclude	VERB
agb-427	156	9	with	with	ADP
agb-427	156	10	the	the	DET
agb-427	156	11	intention	intention	NOUN
agb-427	156	12	of	of	ADP
agb-427	156	13	maintaining	maintain	VERB
agb-427	156	14	focused	focused	ADJ
agb-427	156	15	analysis	analysis	NOUN
agb-427	156	16	for	for	ADP
agb-427	156	17	the	the	DET
agb-427	156	18	study	study	NOUN
agb-427	156	19	.	.	PUNCT
agb-427	157	1	corporate	corporate	ADJ
agb-427	157	2	governance	governance	NOUN
agb-427	157	3	data	datum	NOUN
agb-427	157	4	,	,	PUNCT
agb-427	157	5	such	such	ADJ
agb-427	157	6	as	as	ADP
agb-427	157	7	significant	significant	ADJ
agb-427	157	8	variables	variable	NOUN
agb-427	157	9	such	such	ADJ
agb-427	157	10	as	as	ADP
agb-427	157	11	board	board	NOUN
agb-427	157	12	composition	composition	NOUN
agb-427	157	13	and	and	CCONJ
agb-427	157	14	audit	audit	NOUN
agb-427	157	15	committee	committee	NOUN
agb-427	157	16	presence	presence	NOUN
agb-427	157	17	,	,	PUNCT
agb-427	157	18	have	have	AUX
agb-427	157	19	been	be	AUX
agb-427	157	20	carefully	carefully	ADV
agb-427	157	21	extracted	extract	VERB
agb-427	157	22	from	from	ADP
agb-427	157	23	a	a	DET
agb-427	157	24	specialised	specialised	ADJ
agb-427	157	25	governance	governance	NOUN
agb-427	157	26	database	database	NOUN
agb-427	157	27	.	.	PUNCT
agb-427	158	1	additional	additional	ADJ
agb-427	158	2	financial	financial	ADJ
agb-427	158	3	data	datum	NOUN
agb-427	158	4	,	,	PUNCT
agb-427	158	5	that	that	PRON
agb-427	158	6	includes	include	VERB
agb-427	158	7	comprehensive	comprehensive	ADJ
agb-427	158	8	financials	financial	NOUN
agb-427	158	9	and	and	CCONJ
agb-427	158	10	off	off	ADP
agb-427	158	11	-	-	PUNCT
agb-427	158	12	balance	balance	NOUN
agb-427	158	13	-	-	PUNCT
agb-427	158	14	sheet	sheet	NOUN
agb-427	158	15	components	component	NOUN
agb-427	158	16	such	such	ADJ
agb-427	158	17	as	as	ADP
agb-427	158	18	dp	dp	PROPN
agb-427	158	19	,	,	PUNCT
agb-427	158	20	have	have	AUX
agb-427	158	21	also	also	ADV
agb-427	158	22	been	be	AUX
agb-427	158	23	extracted	extract	VERB
agb-427	158	24	from	from	ADP
agb-427	158	25	the	the	DET
agb-427	158	26	same	same	ADJ
agb-427	158	27	exhaustive	exhaustive	ADJ
agb-427	158	28	repository	repository	NOUN
agb-427	158	29	.	.	PUNCT
agb-427	159	1	additionally	additionally	ADV
agb-427	159	2	,	,	PUNCT
agb-427	159	3	market	market	NOUN
agb-427	159	4	-	-	PUNCT
agb-427	159	5	related	relate	VERB
agb-427	159	6	variables	variable	NOUN
agb-427	159	7	were	be	AUX
agb-427	159	8	gathered	gather	VERB
agb-427	159	9	from	from	ADP
agb-427	159	10	a	a	DET
agb-427	159	11	range	range	NOUN
agb-427	159	12	of	of	ADP
agb-427	159	13	reputable	reputable	ADJ
agb-427	159	14	financial	financial	ADJ
agb-427	159	15	market	market	NOUN
agb-427	159	16	databases	database	NOUN
agb-427	159	17	to	to	PART
agb-427	159	18	provide	provide	VERB
agb-427	159	19	a	a	DET
agb-427	159	20	comprehensive	comprehensive	ADJ
agb-427	159	21	perspective	perspective	NOUN
agb-427	159	22	on	on	ADP
agb-427	159	23	the	the	DET
agb-427	159	24	firms	firm	NOUN
agb-427	159	25	analysed	analyse	VERB
agb-427	159	26	.	.	PUNCT
agb-427	160	1	to	to	PART
agb-427	160	2	measure	measure	VERB
agb-427	160	3	da	da	NOUN
agb-427	160	4	as	as	ADP
agb-427	160	5	an	an	DET
agb-427	160	6	indicator	indicator	NOUN
agb-427	160	7	of	of	ADP
agb-427	160	8	em	em	PRON
agb-427	160	9	,	,	PUNCT
agb-427	160	10	the	the	DET
agb-427	160	11	study	study	NOUN
agb-427	160	12	employs	employ	VERB
agb-427	160	13	the	the	DET
agb-427	160	14	modified	modify	VERB
agb-427	160	15	jones	jones	PROPN
agb-427	160	16	model	model	PROPN
agb-427	160	17	(	(	PUNCT
agb-427	160	18	1991	1991	NUM
agb-427	160	19	)	)	PUNCT
agb-427	160	20	.	.	PUNCT
agb-427	161	1	this	this	DET
agb-427	161	2	model	model	NOUN
agb-427	161	3	estimates	estimate	VERB
agb-427	161	4	non	non	ADJ
agb-427	161	5	-	-	ADJ
agb-427	161	6	discretionary	discretionary	ADJ
agb-427	161	7	accruals	accrual	NOUN
agb-427	161	8	based	base	VERB
agb-427	161	9	on	on	ADP
agb-427	161	10	the	the	DET
agb-427	161	11	premise	premise	NOUN
agb-427	161	12	that	that	SCONJ
agb-427	161	13	managerial	managerial	ADJ
agb-427	161	14	discretion	discretion	NOUN
agb-427	161	15	is	be	AUX
agb-427	161	16	constrained	constrain	VERB
agb-427	161	17	.	.	PUNCT
agb-427	162	1	the	the	DET
agb-427	162	2	model	model	NOUN
agb-427	162	3	is	be	AUX
agb-427	162	4	formally	formally	ADV
agb-427	162	5	specified	specify	VERB
agb-427	162	6	as	as	SCONJ
agb-427	162	7	follows	follow	VERB
agb-427	162	8	:	:	PUNCT
agb-427	162	9	ndat	ndat	NOUN
agb-427	162	10	=	=	SYM
agb-427	162	11	α₁(1	α₁(1	PROPN
agb-427	162	12	/	/	SYM
agb-427	162	13	at−1	at−1	PROPN
agb-427	162	14	)	)	PUNCT
agb-427	163	1	+	+	NUM
agb-427	163	2	α₂	α₂	NOUN
agb-427	163	3	(	(	PUNCT
agb-427	163	4	δrevt	δrevt	ADV
agb-427	163	5	−	−	PROPN
agb-427	163	6	δrect	δrect	NOUN
agb-427	163	7	/	/	SYM
agb-427	163	8	at−1	at−1	PROPN
agb-427	163	9	)	)	PUNCT
agb-427	164	1	+	+	CCONJ
agb-427	164	2	α₃(ppet	α₃(ppet	PROPN
agb-427	164	3	/	/	SYM
agb-427	164	4	at−1	at−1	PROPN
agb-427	164	5	)	)	PUNCT
agb-427	165	1	where	where	SCONJ
agb-427	165	2	:	:	PUNCT
agb-427	165	3	ndat	ndat	NOUN
agb-427	165	4	:	:	PUNCT
agb-427	165	5	non	non	ADJ
agb-427	165	6	-	-	ADJ
agb-427	165	7	discretionary	discretionary	ADJ
agb-427	165	8	portion	portion	NOUN
agb-427	165	9	of	of	ADP
agb-427	165	10	accruals	accrual	NOUN
agb-427	165	11	in	in	ADP
agb-427	165	12	period	period	NOUN
agb-427	165	13	t.	t.	PROPN
agb-427	166	1	at−1	at−1	PROPN
agb-427	166	2	:	:	PUNCT
agb-427	166	3	total	total	ADJ
agb-427	166	4	assets	asset	NOUN
agb-427	166	5	at	at	ADP
agb-427	166	6	the	the	DET
agb-427	166	7	conclusion	conclusion	NOUN
agb-427	166	8	of	of	ADP
agb-427	166	9	the	the	DET
agb-427	166	10	prior	prior	ADJ
agb-427	166	11	period	period	NOUN
agb-427	166	12	.	.	PUNCT
agb-427	167	1	δrevt	δrevt	PROPN
agb-427	167	2	:	:	PUNCT
agb-427	167	3	change	change	NOUN
agb-427	167	4	in	in	ADP
agb-427	167	5	revenues	revenue	NOUN
agb-427	167	6	among	among	ADP
agb-427	167	7	periods	period	NOUN
agb-427	167	8	t	t	PROPN
agb-427	167	9	and	and	CCONJ
agb-427	167	10	t−1	t−1	PROPN
agb-427	167	11	.	.	PUNCT
agb-427	167	12	δrect	δrect	NOUN
agb-427	167	13	:	:	PUNCT
agb-427	167	14	change	change	NOUN
agb-427	167	15	in	in	ADP
agb-427	167	16	accounts	account	NOUN
agb-427	167	17	receivable	receivable	ADJ
agb-427	167	18	during	during	ADP
agb-427	167	19	the	the	DET
agb-427	167	20	same	same	ADJ
agb-427	167	21	period	period	NOUN
agb-427	167	22	.	.	PUNCT
agb-427	168	1	ppet	ppet	NOUN
agb-427	168	2	:	:	PUNCT
agb-427	168	3	net	net	ADJ
agb-427	168	4	value	value	NOUN
agb-427	168	5	of	of	ADP
agb-427	168	6	property	property	NOUN
agb-427	168	7	,	,	PUNCT
agb-427	168	8	plant	plant	NOUN
agb-427	168	9	,	,	PUNCT
agb-427	168	10	and	and	CCONJ
agb-427	168	11	equipment	equipment	NOUN
agb-427	168	12	in	in	ADP
agb-427	168	13	period	period	NOUN
agb-427	168	14	t.	t.	X
agb-427	168	15	the	the	DET
agb-427	168	16	total	total	ADJ
agb-427	168	17	accruals	accrual	NOUN
agb-427	168	18	can	can	AUX
agb-427	168	19	then	then	ADV
agb-427	168	20	be	be	AUX
agb-427	168	21	expressed	express	VERB
agb-427	168	22	as	as	ADP
agb-427	168	23	:	:	PUNCT
agb-427	168	24	tat−1	tat−1	PROPN
agb-427	168	25	/	/	SYM
agb-427	168	26	at−2	at−2	PROPN
agb-427	168	27	=	=	SYM
agb-427	168	28	ndat	ndat	NOUN
agb-427	168	29	+	+	CCONJ
agb-427	168	30	εt	εt	PROPN
agb-427	168	31	,	,	PUNCT
agb-427	168	32	here	here	ADV
agb-427	168	33	,	,	PUNCT
agb-427	168	34	tat	tat	NOUN
agb-427	168	35	denotes	denote	VERB
agb-427	168	36	the	the	DET
agb-427	168	37	total	total	ADJ
agb-427	168	38	accruals	accrual	NOUN
agb-427	168	39	,	,	PUNCT
agb-427	168	40	and	and	CCONJ
agb-427	168	41	εt	εt	PROPN
agb-427	168	42	is	be	AUX
agb-427	168	43	the	the	DET
agb-427	168	44	error	error	NOUN
agb-427	168	45	term	term	NOUN
agb-427	168	46	that	that	PRON
agb-427	168	47	isolates	isolate	VERB
agb-427	168	48	the	the	DET
agb-427	168	49	discretionary	discretionary	ADJ
agb-427	168	50	component	component	NOUN
agb-427	168	51	of	of	ADP
agb-427	168	52	accruals	accrual	NOUN
agb-427	168	53	.	.	PUNCT
agb-427	169	1	disclosure	disclosure	NOUN
agb-427	169	2	by	by	ADP
agb-427	169	3	biotech	biotech	ADJ
agb-427	169	4	firms	firm	NOUN
agb-427	169	5	is	be	AUX
agb-427	169	6	important	important	ADJ
agb-427	169	7	to	to	ADP
agb-427	169	8	the	the	DET
agb-427	169	9	economics	economic	NOUN
agb-427	169	10	of	of	ADP
agb-427	169	11	agriculture	agriculture	NOUN
agb-427	169	12	given	give	VERB
agb-427	169	13	their	their	PRON
agb-427	169	14	dependence	dependence	NOUN
agb-427	169	15	on	on	ADP
agb-427	169	16	public	public	ADJ
agb-427	169	17	financing	financing	NOUN
agb-427	169	18	,	,	PUNCT
agb-427	169	19	regulative	regulative	ADJ
agb-427	169	20	control	control	NOUN
agb-427	169	21	,	,	PUNCT
agb-427	169	22	and	and	CCONJ
agb-427	169	23	their	their	PRON
agb-427	169	24	critical	critical	ADJ
agb-427	169	25	role	role	NOUN
agb-427	169	26	in	in	ADP
agb-427	169	27	ensuring	ensure	VERB
agb-427	169	28	global	global	ADJ
agb-427	169	29	food	food	NOUN
agb-427	169	30	security	security	NOUN
agb-427	169	31	.	.	PUNCT
agb-427	170	1	best	good	ADJ
agb-427	170	2	practices	practice	NOUN
agb-427	170	3	for	for	ADP
agb-427	170	4	transparent	transparent	ADJ
agb-427	170	5	reporting	reporting	NOUN
agb-427	170	6	are	be	AUX
agb-427	170	7	recommended	recommend	VERB
agb-427	170	8	for	for	ADP
agb-427	170	9	increasing	increase	VERB
agb-427	170	10	ethical	ethical	ADJ
agb-427	170	11	public	public	ADJ
agb-427	170	12	fund	fund	NOUN
agb-427	170	13	utilization	utilization	NOUN
agb-427	170	14	,	,	PUNCT
agb-427	170	15	ease	ease	NOUN
agb-427	170	16	in	in	ADP
agb-427	170	17	compliance	compliance	NOUN
agb-427	170	18	with	with	ADP
agb-427	170	19	regulative	regulative	ADJ
agb-427	170	20	requirements	requirement	NOUN
agb-427	170	21	,	,	PUNCT
agb-427	170	22	and	and	CCONJ
agb-427	170	23	enhancing	enhance	VERB
agb-427	170	24	investor	investor	NOUN
agb-427	170	25	confidence	confidence	NOUN
agb-427	170	26	—	—	PUNCT
agb-427	170	27	preconditions	precondition	NOUN
agb-427	170	28	that	that	PRON
agb-427	170	29	are	be	AUX
agb-427	170	30	necessary	necessary	ADJ
agb-427	170	31	for	for	ADP
agb-427	170	32	attracting	attract	VERB
agb-427	170	33	private	private	ADJ
agb-427	170	34	investment	investment	NOUN
agb-427	170	35	,	,	PUNCT
agb-427	170	36	according	accord	VERB
agb-427	170	37	to	to	ADP
agb-427	170	38	the	the	DET
agb-427	170	39	food	food	NOUN
agb-427	170	40	and	and	CCONJ
agb-427	170	41	agriculture	agriculture	NOUN
agb-427	170	42	organization	organization	NOUN
agb-427	170	43	(	(	PUNCT
agb-427	170	44	fao	fao	PROPN
agb-427	170	45	)	)	PUNCT
agb-427	170	46	.	.	PUNCT
agb-427	171	1	furthermore	furthermore	ADV
agb-427	171	2	,	,	PUNCT
agb-427	171	3	information	information	NOUN
agb-427	171	4	asymmetry	asymmetry	NOUN
agb-427	171	5	is	be	AUX
agb-427	171	6	rectified	rectify	VERB
agb-427	171	7	by	by	ADP
agb-427	171	8	transparency	transparency	NOUN
agb-427	171	9	,	,	PUNCT
agb-427	171	10	increasing	increase	VERB
agb-427	171	11	market	market	NOUN
agb-427	171	12	efficiency	efficiency	NOUN
agb-427	171	13	and	and	CCONJ
agb-427	171	14	reducing	reduce	VERB
agb-427	171	15	the	the	DET
agb-427	171	16	cost	cost	NOUN
agb-427	171	17	of	of	ADP
agb-427	171	18	capital	capital	NOUN
agb-427	171	19	.	.	PUNCT
agb-427	172	1	esg	esg	PROPN
agb-427	172	2	disclosures	disclosure	NOUN
agb-427	172	3	further	far	ADV
agb-427	172	4	strengthen	strengthen	VERB
agb-427	172	5	the	the	DET
agb-427	172	6	link	link	NOUN
agb-427	172	7	between	between	ADP
agb-427	172	8	transparency	transparency	NOUN
agb-427	172	9	and	and	CCONJ
agb-427	172	10	financial	financial	ADJ
agb-427	172	11	performance	performance	NOUN
agb-427	172	12	by	by	ADP
agb-427	172	13	aligning	align	VERB
agb-427	172	14	biotechnological	biotechnological	ADJ
agb-427	172	15	operations	operation	NOUN
agb-427	172	16	with	with	ADP
agb-427	172	17	broader	broad	ADJ
agb-427	172	18	sustainability	sustainability	NOUN
agb-427	172	19	objectives	objective	NOUN
agb-427	172	20	.	.	PUNCT
agb-427	173	1	additionally	additionally	ADV
agb-427	173	2	,	,	PUNCT
agb-427	173	3	transparent	transparent	ADJ
agb-427	173	4	entities	entity	NOUN
agb-427	173	5	,	,	PUNCT
agb-427	173	6	exemplified	exemplify	VERB
agb-427	173	7	by	by	ADP
agb-427	173	8	ukrainian	ukrainian	ADJ
agb-427	173	9	agroholdings	agroholding	NOUN
agb-427	173	10	,	,	PUNCT
agb-427	173	11	benefit	benefit	VERB
agb-427	173	12	from	from	ADP
agb-427	173	13	improved	improved	ADJ
agb-427	173	14	access	access	NOUN
agb-427	173	15	to	to	ADP
agb-427	173	16	international	international	ADJ
agb-427	173	17	equity	equity	NOUN
agb-427	173	18	markets	market	NOUN
agb-427	173	19	,	,	PUNCT
agb-427	173	20	underscoring	underscore	VERB
agb-427	173	21	transparency	transparency	NOUN
agb-427	173	22	’s	’s	PART
agb-427	173	23	function	function	NOUN
agb-427	173	24	in	in	ADP
agb-427	173	25	reinforcing	reinforce	VERB
agb-427	173	26	corporate	corporate	ADJ
agb-427	173	27	governance	governance	NOUN
agb-427	173	28	and	and	CCONJ
agb-427	173	29	enhancing	enhance	VERB
agb-427	173	30	sectoral	sectoral	ADJ
agb-427	173	31	resilience	resilience	NOUN
agb-427	173	32	.	.	PUNCT
agb-427	174	1	em	em	PRON
agb-427	174	2	motivated	motivate	VERB
agb-427	174	3	by	by	ADP
agb-427	174	4	dividend	dividend	NOUN
agb-427	174	5	policy	policy	NOUN
agb-427	174	6	figure	figure	NOUN
agb-427	174	7	1	1	NUM
agb-427	174	8	:	:	PUNCT
agb-427	174	9	the	the	DET
agb-427	174	10	interplay	interplay	NOUN
agb-427	174	11	among	among	ADP
agb-427	174	12	the	the	DET
agb-427	174	13	variables	variable	NOUN
agb-427	174	14	.	.	PUNCT
agb-427	175	1	agbioforum	agbioforum	NOUN
agb-427	175	2	,	,	PUNCT
agb-427	175	3	27(1	27(1	NUM
agb-427	175	4	)	)	PUNCT
agb-427	175	5	,	,	PUNCT
agb-427	175	6	2025	2025	NUM
agb-427	175	7	|	|	ADV
agb-427	175	8	73	73	NUM
agb-427	175	9	thijeel	thijeel	NOUN
agb-427	175	10	et	et	PROPN
agb-427	175	11	al	al	PROPN
agb-427	175	12	—	—	PUNCT
agb-427	175	13	dividend	dividend	NOUN
agb-427	175	14	policy	policy	NOUN
agb-427	175	15	,	,	PUNCT
agb-427	175	16	earnings	earning	NOUN
agb-427	175	17	management	management	NOUN
agb-427	175	18	and	and	CCONJ
agb-427	175	19	corporate	corporate	ADJ
agb-427	175	20	governance	governance	NOUN
agb-427	175	21	:	:	PUNCT
agb-427	175	22	an	an	DET
agb-427	175	23	empirical	empirical	ADJ
agb-427	175	24	study	study	NOUN
agb-427	175	25	of	of	ADP
agb-427	175	26	american	american	PROPN
agb-427	175	27	agribusiness	agribusiness	PROPN
agb-427	175	28	firms	firm	NOUN
agb-427	175	29	dp	dp	NOUN
agb-427	175	30	has	have	AUX
agb-427	175	31	long	long	ADV
agb-427	175	32	been	be	AUX
agb-427	175	33	a	a	DET
agb-427	175	34	central	central	ADJ
agb-427	175	35	subject	subject	NOUN
agb-427	175	36	of	of	ADP
agb-427	175	37	academic	academic	ADJ
agb-427	175	38	investigation	investigation	NOUN
agb-427	175	39	,	,	PUNCT
agb-427	175	40	as	as	SCONJ
agb-427	175	41	dividend	dividend	NOUN
agb-427	175	42	decisions	decision	NOUN
agb-427	175	43	represent	represent	VERB
agb-427	175	44	one	one	NUM
agb-427	175	45	of	of	ADP
agb-427	175	46	the	the	DET
agb-427	175	47	most	most	ADV
agb-427	175	48	significant	significant	ADJ
agb-427	175	49	financial	financial	ADJ
agb-427	175	50	choices	choice	NOUN
agb-427	175	51	faced	face	VERB
agb-427	175	52	by	by	ADP
agb-427	175	53	firms	firm	NOUN
agb-427	175	54	.	.	PUNCT
agb-427	176	1	nevertheless	nevertheless	ADV
agb-427	176	2	,	,	PUNCT
agb-427	176	3	numerous	numerous	ADJ
agb-427	176	4	unresolved	unresolved	ADJ
agb-427	176	5	issues	issue	NOUN
agb-427	176	6	remain	remain	VERB
agb-427	176	7	.	.	PUNCT
agb-427	177	1	this	this	DET
agb-427	177	2	section	section	NOUN
agb-427	177	3	seeks	seek	VERB
agb-427	177	4	to	to	PART
agb-427	177	5	examine	examine	VERB
agb-427	177	6	the	the	DET
agb-427	177	7	relationship	relationship	NOUN
agb-427	177	8	between	between	ADP
agb-427	177	9	dp	dp	NOUN
agb-427	177	10	and	and	CCONJ
agb-427	177	11	em	em	PROPN
agb-427	177	12	—	—	PUNCT
agb-427	177	13	two	two	NUM
agb-427	177	14	interrelated	interrelated	ADJ
agb-427	177	15	phenomena	phenomenon	NOUN
agb-427	177	16	,	,	PUNCT
agb-427	177	17	given	give	VERB
agb-427	177	18	that	that	PRON
agb-427	177	19	dividend	dividend	NOUN
agb-427	177	20	distributions	distribution	NOUN
agb-427	177	21	are	be	AUX
agb-427	177	22	based	base	VERB
agb-427	177	23	on	on	ADP
agb-427	177	24	reported	report	VERB
agb-427	177	25	earnings	earning	NOUN
agb-427	177	26	,	,	PUNCT
agb-427	177	27	which	which	PRON
agb-427	177	28	can	can	AUX
agb-427	177	29	be	be	AUX
agb-427	177	30	susceptible	susceptible	ADJ
agb-427	177	31	to	to	ADP
agb-427	177	32	accounting	accounting	NOUN
agb-427	177	33	manipulation	manipulation	NOUN
agb-427	177	34	.	.	PUNCT
agb-427	178	1	kasen	kasen	PROPN
agb-427	178	2	et	et	PROPN
agb-427	178	3	al	al	PROPN
agb-427	178	4	.	.	PROPN
agb-427	178	5	(	(	PUNCT
agb-427	178	6	1996	1996	NUM
agb-427	178	7	)	)	PUNCT
agb-427	178	8	explored	explore	VERB
agb-427	178	9	whether	whether	SCONJ
agb-427	178	10	firms	firm	NOUN
agb-427	178	11	engage	engage	VERB
agb-427	178	12	in	in	ADP
agb-427	178	13	em	em	PRON
agb-427	178	14	with	with	ADP
agb-427	178	15	the	the	DET
agb-427	178	16	specific	specific	ADJ
agb-427	178	17	intent	intent	NOUN
agb-427	178	18	of	of	ADP
agb-427	178	19	influencing	influence	VERB
agb-427	178	20	dp	dp	NOUN
agb-427	178	21	.	.	PUNCT
agb-427	179	1	their	their	PRON
agb-427	179	2	empirical	empirical	ADJ
agb-427	179	3	study	study	NOUN
agb-427	179	4	,	,	PUNCT
agb-427	179	5	utilising	utilise	VERB
agb-427	179	6	a	a	DET
agb-427	179	7	sample	sample	NOUN
agb-427	179	8	of	of	ADP
agb-427	179	9	non	non	ADJ
agb-427	179	10	-	-	ADJ
agb-427	179	11	financial	financial	ADJ
agb-427	179	12	firms	firm	NOUN
agb-427	179	13	,	,	PUNCT
agb-427	179	14	provides	provide	VERB
agb-427	179	15	evidence	evidence	NOUN
agb-427	179	16	supporting	support	VERB
agb-427	179	17	the	the	DET
agb-427	179	18	presence	presence	NOUN
agb-427	179	19	of	of	ADP
agb-427	179	20	dividend	dividend	NOUN
agb-427	179	21	-	-	PUNCT
agb-427	179	22	driven	drive	VERB
agb-427	179	23	accounting	accounting	NOUN
agb-427	179	24	adjustments	adjustment	NOUN
agb-427	179	25	.	.	PUNCT
agb-427	180	1	consequently	consequently	ADV
agb-427	180	2	,	,	PUNCT
agb-427	180	3	dp	dp	PROPN
agb-427	180	4	should	should	AUX
agb-427	180	5	not	not	PART
agb-427	180	6	be	be	AUX
agb-427	180	7	considered	consider	VERB
agb-427	180	8	in	in	ADP
agb-427	180	9	isolation	isolation	NOUN
agb-427	180	10	when	when	SCONJ
agb-427	180	11	analysing	analyse	VERB
agb-427	180	12	em	em	PRON
agb-427	180	13	strategies	strategy	NOUN
agb-427	180	14	;	;	PUNCT
agb-427	180	15	rather	rather	ADV
agb-427	180	16	,	,	PUNCT
agb-427	180	17	these	these	DET
agb-427	180	18	concepts	concept	NOUN
agb-427	180	19	appear	appear	VERB
agb-427	180	20	to	to	PART
agb-427	180	21	exert	exert	VERB
agb-427	180	22	reciprocal	reciprocal	ADJ
agb-427	180	23	influence	influence	NOUN
agb-427	180	24	.	.	PUNCT
agb-427	181	1	figure	figure	NOUN
agb-427	181	2	1	1	NUM
agb-427	181	3	illustrates	illustrate	VERB
agb-427	181	4	the	the	DET
agb-427	181	5	interaction	interaction	NOUN
agb-427	181	6	among	among	ADP
agb-427	181	7	these	these	DET
agb-427	181	8	variables	variable	NOUN
agb-427	181	9	.	.	PUNCT
agb-427	182	1	results	result	NOUN
agb-427	182	2	testing	test	VERB
agb-427	182	3	the	the	DET
agb-427	182	4	impact	impact	NOUN
agb-427	182	5	of	of	ADP
agb-427	182	6	dividend	dividend	NOUN
agb-427	182	7	pay	pay	NOUN
agb-427	182	8	-	-	PUNCT
agb-427	182	9	outs	out	NOUN
agb-427	182	10	on	on	ADP
agb-427	182	11	em	em	PRON
agb-427	182	12	through	through	ADP
agb-427	182	13	da	da	NOUN
agb-427	182	14	to	to	PART
agb-427	182	15	examine	examine	VERB
agb-427	182	16	the	the	DET
agb-427	182	17	hypothesis	hypothesis	NOUN
agb-427	182	18	that	that	PRON
agb-427	182	19	dp	dp	NOUN
agb-427	182	20	serves	serve	VERB
agb-427	182	21	as	as	ADP
agb-427	182	22	a	a	DET
agb-427	182	23	motivation	motivation	NOUN
agb-427	182	24	for	for	ADP
agb-427	182	25	em	em	PRON
agb-427	182	26	,	,	PUNCT
agb-427	182	27	we	we	PRON
agb-427	182	28	analysed	analyse	VERB
agb-427	182	29	the	the	DET
agb-427	182	30	relationship	relationship	NOUN
agb-427	182	31	between	between	ADP
agb-427	182	32	dp	dp	NOUN
agb-427	182	33	and	and	CCONJ
agb-427	182	34	da	da	PROPN
agb-427	182	35	—	—	PUNCT
agb-427	182	36	used	use	VERB
agb-427	182	37	as	as	ADP
agb-427	182	38	a	a	DET
agb-427	182	39	proxy	proxy	NOUN
agb-427	182	40	for	for	ADP
agb-427	182	41	em	em	PRON
agb-427	182	42	—	—	PUNCT
agb-427	182	43	calculated	calculate	VERB
agb-427	182	44	employing	employ	VERB
agb-427	182	45	the	the	DET
agb-427	182	46	modified	modify	VERB
agb-427	182	47	jones	jones	PROPN
agb-427	182	48	model	model	PROPN
agb-427	182	49	.	.	PUNCT
agb-427	183	1	the	the	DET
agb-427	183	2	results	result	NOUN
agb-427	183	3	of	of	ADP
agb-427	183	4	this	this	DET
agb-427	183	5	analysis	analysis	NOUN
agb-427	183	6	are	be	AUX
agb-427	183	7	presented	present	VERB
agb-427	183	8	in	in	ADP
agb-427	183	9	table	table	NOUN
agb-427	183	10	1	1	NUM
agb-427	183	11	.	.	PUNCT
agb-427	184	1	moreover	moreover	ADV
agb-427	184	2	.	.	PUNCT
agb-427	185	1	table	table	NOUN
agb-427	185	2	1	1	NUM
agb-427	185	3	presents	present	VERB
agb-427	185	4	statistically	statistically	ADV
agb-427	185	5	significant	significant	ADJ
agb-427	185	6	fisher	fisher	PROPN
agb-427	185	7	f	f	X
agb-427	185	8	-	-	PUNCT
agb-427	185	9	values	value	NOUN
agb-427	185	10	,	,	PUNCT
agb-427	185	11	which	which	PRON
agb-427	185	12	confirm	confirm	VERB
agb-427	185	13	the	the	DET
agb-427	185	14	presence	presence	NOUN
agb-427	185	15	of	of	ADP
agb-427	185	16	an	an	DET
agb-427	185	17	interaction	interaction	NOUN
agb-427	185	18	between	between	ADP
agb-427	185	19	dp	dp	NOUN
agb-427	185	20	and	and	CCONJ
agb-427	185	21	da	da	NOUN
agb-427	185	22	.	.	PUNCT
agb-427	186	1	the	the	DET
agb-427	186	2	highest	high	ADJ
agb-427	186	3	f	f	NOUN
agb-427	186	4	-	-	PUNCT
agb-427	186	5	value	value	NOUN
agb-427	186	6	of	of	ADP
agb-427	186	7	22.13	22.13	NUM
agb-427	186	8	indicates	indicate	VERB
agb-427	186	9	that	that	SCONJ
agb-427	186	10	this	this	DET
agb-427	186	11	relationship	relationship	NOUN
agb-427	186	12	follows	follow	VERB
agb-427	186	13	a	a	DET
agb-427	186	14	cubic	cubic	ADJ
agb-427	186	15	pattern	pattern	NOUN
agb-427	186	16	.	.	PUNCT
agb-427	187	1	to	to	PART
agb-427	187	2	further	far	ADV
agb-427	187	3	explore	explore	VERB
agb-427	187	4	this	this	DET
agb-427	187	5	association	association	NOUN
agb-427	187	6	,	,	PUNCT
agb-427	187	7	the	the	DET
agb-427	187	8	pearson	pearson	PROPN
agb-427	187	9	correlation	correlation	NOUN
agb-427	187	10	coefficient	coefficient	NOUN
agb-427	187	11	between	between	ADP
agb-427	187	12	the	the	DET
agb-427	187	13	two	two	NUM
agb-427	187	14	variables	variable	NOUN
agb-427	187	15	was	be	AUX
agb-427	187	16	computed	compute	VERB
agb-427	187	17	,	,	PUNCT
agb-427	187	18	with	with	ADP
agb-427	187	19	the	the	DET
agb-427	187	20	results	result	NOUN
agb-427	187	21	displayed	display	VERB
agb-427	187	22	in	in	ADP
agb-427	187	23	table	table	NOUN
agb-427	187	24	2	2	NUM
agb-427	187	25	.	.	PUNCT
agb-427	188	1	the	the	DET
agb-427	188	2	modest	modest	ADJ
agb-427	188	3	yet	yet	ADV
agb-427	188	4	statistically	statistically	ADV
agb-427	188	5	significant	significant	ADJ
agb-427	188	6	positive	positive	ADJ
agb-427	188	7	correlation	correlation	NOUN
agb-427	188	8	corroborates	corroborate	VERB
agb-427	188	9	the	the	DET
agb-427	188	10	hypothesis	hypothesis	NOUN
agb-427	188	11	that	that	PRON
agb-427	188	12	dp	dp	NOUN
agb-427	188	13	is	be	AUX
agb-427	188	14	positively	positively	ADV
agb-427	188	15	related	relate	VERB
agb-427	188	16	to	to	ADP
agb-427	188	17	em	em	PRON
agb-427	188	18	.	.	PUNCT
agb-427	189	1	subsequently	subsequently	ADV
agb-427	189	2	,	,	PUNCT
agb-427	189	3	the	the	DET
agb-427	189	4	sample	sample	NOUN
agb-427	189	5	was	be	AUX
agb-427	189	6	segmented	segment	VERB
agb-427	189	7	according	accord	VERB
agb-427	189	8	to	to	ADP
agb-427	189	9	dividend	dividend	NOUN
agb-427	189	10	growth	growth	NOUN
agb-427	189	11	rate	rate	NOUN
agb-427	189	12	to	to	PART
agb-427	189	13	analyse	analyse	VERB
agb-427	189	14	the	the	DET
agb-427	189	15	behaviour	behaviour	NOUN
agb-427	189	16	of	of	ADP
agb-427	189	17	da	da	PROPN
agb-427	189	18	,	,	PUNCT
agb-427	189	19	with	with	ADP
agb-427	189	20	the	the	DET
agb-427	189	21	results	result	NOUN
agb-427	189	22	presented	present	VERB
agb-427	189	23	in	in	ADP
agb-427	189	24	table	table	NOUN
agb-427	189	25	3	3	NUM
agb-427	189	26	.	.	PUNCT
agb-427	189	27	table	table	NOUN
agb-427	189	28	1	1	NUM
agb-427	189	29	:	:	PUNCT
agb-427	189	30	interplay	interplay	NOUN
agb-427	189	31	among	among	ADP
agb-427	189	32	pay	pay	NOUN
agb-427	189	33	-	-	PUNCT
agb-427	189	34	out	out	NOUN
agb-427	189	35	and	and	CCONJ
agb-427	189	36	da	da	VERB
agb-427	189	37	independent	independent	ADJ
agb-427	189	38	variable	variable	NOUN
agb-427	189	39	.	.	PUNCT
agb-427	190	1	interplay	interplay	NOUN
agb-427	190	2	type	type	NOUN
agb-427	190	3	f	f	PROPN
agb-427	190	4	sig	sig	PROPN
agb-427	190	5	.	.	PUNCT
agb-427	191	1	discretionary	discretionary	ADJ
agb-427	191	2	linearis	linearis	NOUN
agb-427	191	3	13.52	13.52	NUM
agb-427	191	4	.000	.000	NUM
agb-427	191	5	quadratic	quadratic	ADJ
agb-427	191	6	21.55	21.55	NUM
agb-427	191	7	.000	.000	NUM
agb-427	191	8	cubic	cubic	ADJ
agb-427	191	9	22.13	22.13	NUM
agb-427	191	10	.000	.000	NUM
agb-427	191	11	table	table	NOUN
agb-427	191	12	2	2	NUM
agb-427	191	13	:	:	PUNCT
agb-427	191	14	correlation	correlation	NOUN
agb-427	191	15	matrix	matrix	NOUN
agb-427	191	16	among	among	ADP
agb-427	191	17	da	da	ADJ
agb-427	191	18	and	and	CCONJ
agb-427	191	19	dividend	dividend	NOUN
agb-427	191	20	payout	payout	NOUN
agb-427	191	21	.	.	PUNCT
agb-427	192	1	correlation	correlation	NOUN
agb-427	192	2	da	da	PROPN
agb-427	192	3	dividend	dividend	NOUN
agb-427	192	4	/	/	SYM
agb-427	192	5	earnings	earning	NOUN
agb-427	192	6	da	da	NOUN
agb-427	192	7	1	1	NUM
agb-427	192	8	.086	.086	NUM
agb-427	192	9	significance	significance	NOUN
agb-427	192	10	.000	.000	NUM
agb-427	192	11	.000	.000	NUM
agb-427	192	12	dividend	dividend	NOUN
agb-427	192	13	/	/	SYM
agb-427	192	14	earnings	earning	NOUN
agb-427	192	15	.086	.086	NUM
agb-427	192	16	1	1	NUM
agb-427	192	17	significance	significance	NOUN
agb-427	192	18	.000	.000	NUM
agb-427	192	19	.000	.000	NUM
agb-427	192	20	table	table	NOUN
agb-427	192	21	3	3	NUM
agb-427	192	22	:	:	PUNCT
agb-427	192	23	em	em	PRON
agb-427	192	24	and	and	CCONJ
agb-427	192	25	dividend	dividend	VERB
agb-427	192	26	growth	growth	NOUN
agb-427	192	27	rate	rate	NOUN
agb-427	192	28	.	.	PUNCT
agb-427	193	1	dividend	dividend	NOUN
agb-427	193	2	growth	growth	NOUN
agb-427	193	3	rate	rate	NOUN
agb-427	193	4	em	em	PRON
agb-427	193	5	strategy	strategy	VERB
agb-427	193	6	positive	positive	ADJ
agb-427	193	7	downward	downward	ADV
agb-427	193	8	em	em	PRON
agb-427	193	9	neutral	neutral	ADJ
agb-427	193	10	upward	upward	ADV
agb-427	193	11	em	em	PRON
agb-427	193	12	negative	negative	ADJ
agb-427	193	13	downward	downward	ADV
agb-427	193	14	em	em	PRON
agb-427	193	15	the	the	DET
agb-427	193	16	data	datum	NOUN
agb-427	193	17	indicate	indicate	VERB
agb-427	193	18	that	that	SCONJ
agb-427	193	19	variations	variation	NOUN
agb-427	193	20	in	in	ADP
agb-427	193	21	dividend	dividend	NOUN
agb-427	193	22	pay	pay	NOUN
agb-427	193	23	-	-	PUNCT
agb-427	193	24	outs	out	NOUN
agb-427	193	25	are	be	AUX
agb-427	193	26	associated	associate	VERB
agb-427	193	27	with	with	ADP
agb-427	193	28	downward	downward	ADJ
agb-427	193	29	earnings	earning	NOUN
agb-427	193	30	management	management	NOUN
agb-427	193	31	.	.	PUNCT
agb-427	194	1	specifically	specifically	ADV
agb-427	194	2	,	,	PUNCT
agb-427	194	3	when	when	SCONJ
agb-427	194	4	dp	dp	NOUN
agb-427	194	5	increases	increase	NOUN
agb-427	194	6	,	,	PUNCT
agb-427	194	7	managers	manager	NOUN
agb-427	194	8	tend	tend	VERB
agb-427	194	9	to	to	PART
agb-427	194	10	reduce	reduce	VERB
agb-427	194	11	reported	report	VERB
agb-427	194	12	earnings	earning	NOUN
agb-427	194	13	to	to	PART
agb-427	194	14	offset	offset	VERB
agb-427	194	15	this	this	DET
agb-427	194	16	rise	rise	NOUN
agb-427	194	17	.	.	PUNCT
agb-427	195	1	conversely	conversely	ADV
agb-427	195	2	,	,	PUNCT
agb-427	195	3	decreases	decrease	NOUN
agb-427	195	4	in	in	ADP
agb-427	195	5	dp	dp	NOUN
agb-427	195	6	coincide	coincide	NOUN
agb-427	195	7	with	with	ADP
agb-427	195	8	downward	downward	ADJ
agb-427	195	9	earnings	earning	NOUN
agb-427	195	10	management	management	NOUN
agb-427	195	11	as	as	ADP
agb-427	195	12	a	a	DET
agb-427	195	13	means	means	NOUN
agb-427	195	14	to	to	PART
agb-427	195	15	signal	signal	VERB
agb-427	195	16	subpar	subpar	ADJ
agb-427	195	17	performance	performance	NOUN
agb-427	195	18	rather	rather	ADV
agb-427	195	19	than	than	ADP
agb-427	195	20	managerial	managerial	ADJ
agb-427	195	21	inefficiency	inefficiency	NOUN
agb-427	195	22	.	.	PUNCT
agb-427	196	1	meanwhile	meanwhile	ADV
agb-427	196	2	,	,	PUNCT
agb-427	196	3	stability	stability	NOUN
agb-427	196	4	in	in	ADP
agb-427	196	5	dividend	dividend	NOUN
agb-427	196	6	growth	growth	NOUN
agb-427	196	7	is	be	AUX
agb-427	196	8	linked	link	VERB
agb-427	196	9	to	to	ADP
agb-427	196	10	upward	upward	ADJ
agb-427	196	11	earnings	earning	NOUN
agb-427	196	12	management	management	NOUN
agb-427	196	13	aimed	aim	VERB
agb-427	196	14	at	at	ADP
agb-427	196	15	attracting	attract	VERB
agb-427	196	16	investors	investor	NOUN
agb-427	196	17	.	.	PUNCT
agb-427	197	1	these	these	DET
agb-427	197	2	outcomes	outcome	NOUN
agb-427	197	3	correspond	correspond	VERB
agb-427	197	4	with	with	ADP
agb-427	197	5	lintner	lintner	PROPN
agb-427	197	6	’s	’s	PART
agb-427	197	7	(	(	PUNCT
agb-427	197	8	1956	1956	NUM
agb-427	197	9	)	)	PUNCT
agb-427	197	10	findings	finding	NOUN
agb-427	197	11	,	,	PUNCT
agb-427	197	12	which	which	PRON
agb-427	197	13	noted	note	VERB
agb-427	197	14	that	that	SCONJ
agb-427	197	15	consistent	consistent	ADJ
agb-427	197	16	dividend	dividend	NOUN
agb-427	197	17	policies	policy	NOUN
agb-427	197	18	appeal	appeal	VERB
agb-427	197	19	to	to	ADP
agb-427	197	20	investors	investor	NOUN
agb-427	197	21	and	and	CCONJ
agb-427	197	22	are	be	AUX
agb-427	197	23	frequently	frequently	ADV
agb-427	197	24	accompanied	accompany	VERB
agb-427	197	25	by	by	ADP
agb-427	197	26	earnings	earning	NOUN
agb-427	197	27	management	management	NOUN
agb-427	197	28	to	to	PART
agb-427	197	29	preserve	preserve	VERB
agb-427	197	30	favourable	favourable	ADJ
agb-427	197	31	perceptions	perception	NOUN
agb-427	197	32	.	.	PUNCT
agb-427	198	1	to	to	PART
agb-427	198	2	enhance	enhance	VERB
agb-427	198	3	the	the	DET
agb-427	198	4	analysis	analysis	NOUN
agb-427	198	5	,	,	PUNCT
agb-427	198	6	the	the	DET
agb-427	198	7	subset	subset	NOUN
agb-427	198	8	exhibiting	exhibit	VERB
agb-427	198	9	downward	downward	ADJ
agb-427	198	10	earnings	earning	NOUN
agb-427	198	11	management	management	NOUN
agb-427	198	12	was	be	AUX
agb-427	198	13	further	far	ADV
agb-427	198	14	segmented	segment	VERB
agb-427	198	15	into	into	ADP
agb-427	198	16	clusters	cluster	NOUN
agb-427	198	17	based	base	VERB
agb-427	198	18	on	on	ADP
agb-427	198	19	discretionary	discretionary	ADJ
agb-427	198	20	accruals	accrual	NOUN
agb-427	198	21	and	and	CCONJ
agb-427	198	22	dividend	dividend	NOUN
agb-427	198	23	growth	growth	NOUN
agb-427	198	24	rate	rate	NOUN
agb-427	198	25	.	.	PUNCT
agb-427	199	1	a	a	DET
agb-427	199	2	descriptive	descriptive	ADJ
agb-427	199	3	analysis	analysis	NOUN
agb-427	199	4	of	of	ADP
agb-427	199	5	these	these	DET
agb-427	199	6	clusters	cluster	NOUN
agb-427	199	7	is	be	AUX
agb-427	199	8	presented	present	VERB
agb-427	199	9	in	in	ADP
agb-427	199	10	tables	table	NOUN
agb-427	199	11	4	4	NUM
agb-427	199	12	and	and	CCONJ
agb-427	199	13	5	5	NUM
agb-427	199	14	.	.	NOUN
agb-427	199	15	table	table	NOUN
agb-427	199	16	4	4	NUM
agb-427	199	17	:	:	PUNCT
agb-427	199	18	descriptive	descriptive	ADJ
agb-427	199	19	statistics	statistic	NOUN
agb-427	199	20	for	for	ADP
agb-427	199	21	da	da	NOUN
agb-427	199	22	and	and	CCONJ
agb-427	199	23	dividend	dividend	NOUN
agb-427	199	24	growth	growth	NOUN
agb-427	199	25	rate	rate	NOUN
agb-427	199	26	.	.	PUNCT
agb-427	200	1	group	group	NOUN
agb-427	200	2	mean	mean	VERB
agb-427	200	3	da	da	PROPN
agb-427	200	4	mean	mean	NOUN
agb-427	200	5	dividend	dividend	NOUN
agb-427	200	6	growth	growth	NOUN
agb-427	200	7	rate	rate	NOUN
agb-427	200	8	g1	g1	PROPN
agb-427	200	9	-.078	-.078	PROPN
agb-427	200	10	-0.16	-0.16	PROPN
agb-427	200	11	g2	g2	PROPN
agb-427	200	12	-0.27961	-0.27961	PROPN
agb-427	200	13	0.19	0.19	NUM
agb-427	200	14	the	the	DET
agb-427	200	15	findings	finding	NOUN
agb-427	200	16	presented	present	VERB
agb-427	200	17	in	in	ADP
agb-427	200	18	table	table	NOUN
agb-427	200	19	5	5	NUM
agb-427	200	20	indicate	indicate	VERB
agb-427	200	21	that	that	SCONJ
agb-427	200	22	dividend	dividend	NOUN
agb-427	200	23	reductions	reduction	NOUN
agb-427	200	24	are	be	AUX
agb-427	200	25	linked	link	VERB
agb-427	200	26	to	to	PART
agb-427	200	27	pronounced	pronounce	VERB
agb-427	200	28	downward	downward	ADJ
agb-427	200	29	earnings	earning	NOUN
agb-427	200	30	management	management	NOUN
agb-427	200	31	.	.	PUNCT
agb-427	201	1	conversely	conversely	ADV
agb-427	201	2	,	,	PUNCT
agb-427	201	3	dividend	dividend	NOUN
agb-427	201	4	increases	increase	NOUN
agb-427	201	5	provoke	provoke	VERB
agb-427	201	6	only	only	ADV
agb-427	201	7	modest	modest	ADJ
agb-427	201	8	earnings	earning	NOUN
agb-427	201	9	management	management	NOUN
agb-427	201	10	,	,	PUNCT
agb-427	201	11	as	as	SCONJ
agb-427	201	12	their	their	PRON
agb-427	201	13	favourable	favourable	ADJ
agb-427	201	14	market	market	NOUN
agb-427	201	15	signal	signal	NOUN
agb-427	201	16	can	can	AUX
agb-427	201	17	attract	attract	VERB
agb-427	201	18	investors	investor	NOUN
agb-427	201	19	and	and	CCONJ
agb-427	201	20	indirectly	indirectly	ADV
agb-427	201	21	enhance	enhance	VERB
agb-427	201	22	the	the	DET
agb-427	201	23	firm	firm	NOUN
agb-427	201	24	’s	’s	PART
agb-427	201	25	capital	capital	NOUN
agb-427	201	26	through	through	ADP
agb-427	201	27	stock	stock	NOUN
agb-427	201	28	price	price	NOUN
agb-427	201	29	appreciation	appreciation	NOUN
agb-427	201	30	.	.	PUNCT
agb-427	202	1	consequently	consequently	ADV
agb-427	202	2	,	,	PUNCT
agb-427	202	3	managers	manager	NOUN
agb-427	202	4	tend	tend	VERB
agb-427	202	5	to	to	PART
agb-427	202	6	minimally	minimally	ADV
agb-427	202	7	decrease	decrease	VERB
agb-427	202	8	reported	report	VERB
agb-427	202	9	earnings	earning	NOUN
agb-427	202	10	to	to	PART
agb-427	202	11	counterbalance	counterbalance	VERB
agb-427	202	12	the	the	DET
agb-427	202	13	decline	decline	NOUN
agb-427	202	14	in	in	ADP
agb-427	202	15	internal	internal	ADJ
agb-427	202	16	financing	financing	NOUN
agb-427	202	17	,	,	PUNCT
agb-427	202	18	which	which	PRON
agb-427	202	19	may	may	AUX
agb-427	202	20	be	be	AUX
agb-427	202	21	offset	offset	VERB
agb-427	202	22	by	by	ADP
agb-427	202	23	external	external	ADJ
agb-427	202	24	funding	funding	NOUN
agb-427	202	25	sources	source	NOUN
agb-427	202	26	.	.	PUNCT
agb-427	203	1	these	these	DET
agb-427	203	2	observations	observation	NOUN
agb-427	203	3	corroborate	corroborate	VERB
agb-427	203	4	the	the	DET
agb-427	203	5	conclusions	conclusion	NOUN
agb-427	203	6	of	of	ADP
agb-427	203	7	gordon	gordon	PROPN
agb-427	203	8	&	&	CCONJ
agb-427	203	9	shapiro	shapiro	PROPN
agb-427	203	10	(	(	PUNCT
agb-427	203	11	1956	1956	NUM
agb-427	203	12	)	)	PUNCT
agb-427	203	13	,	,	PUNCT
agb-427	203	14	who	who	PRON
agb-427	203	15	established	establish	VERB
agb-427	203	16	a	a	DET
agb-427	203	17	positive	positive	ADJ
agb-427	203	18	association	association	NOUN
agb-427	203	19	between	between	ADP
agb-427	203	20	dividend	dividend	NOUN
agb-427	203	21	increases	increase	NOUN
agb-427	203	22	and	and	CCONJ
agb-427	203	23	firm	firm	ADJ
agb-427	203	24	value	value	NOUN
agb-427	203	25	.	.	PUNCT
agb-427	204	1	however	however	ADV
agb-427	204	2	,	,	PUNCT
agb-427	204	3	dividend	dividend	NOUN
agb-427	204	4	cuts	cut	NOUN
agb-427	204	5	exert	exert	VERB
agb-427	204	6	a	a	DET
agb-427	204	7	dual	dual	ADJ
agb-427	204	8	adverse	adverse	ADJ
agb-427	204	9	effect	effect	NOUN
agb-427	204	10	:	:	PUNCT
agb-427	204	11	they	they	PRON
agb-427	204	12	provoke	provoke	VERB
agb-427	204	13	negative	negative	ADJ
agb-427	204	14	market	market	NOUN
agb-427	204	15	responses	response	NOUN
agb-427	204	16	and	and	CCONJ
agb-427	204	17	undermine	undermine	VERB
agb-427	204	18	managerial	managerial	ADJ
agb-427	204	19	reputation	reputation	NOUN
agb-427	204	20	,	,	PUNCT
agb-427	204	21	resulting	result	VERB
agb-427	204	22	in	in	ADP
agb-427	204	23	long	long	ADJ
agb-427	204	24	-	-	PUNCT
agb-427	204	25	term	term	NOUN
agb-427	204	26	detriments	detriment	NOUN
agb-427	204	27	that	that	PRON
agb-427	204	28	surpass	surpass	VERB
agb-427	204	29	any	any	DET
agb-427	204	30	short	short	ADJ
agb-427	204	31	-	-	PUNCT
agb-427	204	32	term	term	NOUN
agb-427	204	33	benefits	benefit	NOUN
agb-427	204	34	derived	derive	VERB
agb-427	204	35	from	from	ADP
agb-427	204	36	earnings	earning	NOUN
agb-427	204	37	management	management	NOUN
agb-427	204	38	.	.	PUNCT
agb-427	205	1	table	table	NOUN
agb-427	205	2	5	5	NUM
agb-427	205	3	:	:	PUNCT
agb-427	205	4	em	em	PRON
agb-427	205	5	and	and	CCONJ
agb-427	205	6	dividend	dividend	NOUN
agb-427	205	7	changes	change	NOUN
agb-427	205	8	.	.	PUNCT
agb-427	206	1	group	group	NOUN
agb-427	206	2	em	em	PRON
agb-427	206	3	type	type	NOUN
agb-427	206	4	dividend	dividend	NOUN
agb-427	206	5	trend	trend	NOUN
agb-427	206	6	g1	g1	NOUN
agb-427	206	7	aggressive	aggressive	ADJ
agb-427	206	8	downward	downward	ADJ
agb-427	206	9	dividend	dividend	NOUN
agb-427	206	10	decrease	decrease	NOUN
agb-427	206	11	g2	g2	PROPN
agb-427	206	12	mild	mild	ADJ
agb-427	206	13	downward	downward	ADJ
agb-427	206	14	dividend	dividend	NOUN
agb-427	206	15	increase	increase	NOUN
agb-427	206	16	interplay	interplay	NOUN
agb-427	206	17	among	among	ADP
agb-427	206	18	the	the	DET
agb-427	206	19	em	em	PROPN
agb-427	206	20	,	,	PUNCT
agb-427	206	21	dp	dp	PROPN
agb-427	206	22	,	,	PUNCT
agb-427	206	23	and	and	CCONJ
agb-427	206	24	cg	cg	VERB
agb-427	206	25	this	this	DET
agb-427	206	26	section	section	NOUN
agb-427	206	27	examines	examine	VERB
agb-427	206	28	the	the	DET
agb-427	206	29	influence	influence	NOUN
agb-427	206	30	of	of	ADP
agb-427	206	31	robust	robust	ADJ
agb-427	206	32	cg	cg	NOUN
agb-427	206	33	,	,	PUNCT
agb-427	206	34	particularly	particularly	ADV
agb-427	206	35	by	by	ADP
agb-427	206	36	the	the	DET
agb-427	206	37	board	board	NOUN
agb-427	206	38	of	of	ADP
agb-427	206	39	directors	director	NOUN
agb-427	206	40	and	and	CCONJ
agb-427	206	41	the	the	DET
agb-427	206	42	audit	audit	NOUN
agb-427	206	43	committee	committee	NOUN
agb-427	206	44	,	,	PUNCT
agb-427	206	45	on	on	ADP
agb-427	206	46	em	em	PRON
agb-427	206	47	and	and	CCONJ
agb-427	206	48	dp	dp	PROPN
agb-427	206	49	.	.	PROPN
agb-427	206	50	research	research	NOUN
agb-427	206	51	in	in	ADP
agb-427	206	52	this	this	DET
agb-427	206	53	domain	domain	NOUN
agb-427	206	54	initially	initially	ADV
agb-427	206	55	emerged	emerge	VERB
agb-427	206	56	in	in	ADP
agb-427	206	57	the	the	DET
agb-427	206	58	united	united	PROPN
agb-427	206	59	states	states	PROPN
agb-427	206	60	,	,	PUNCT
agb-427	206	61	where	where	SCONJ
agb-427	206	62	levitt	levitt	PROPN
agb-427	206	63	(	(	PUNCT
agb-427	206	64	1998	1998	NUM
agb-427	206	65	)	)	PUNCT
agb-427	206	66	,	,	PUNCT
agb-427	206	67	then	then	ADV
agb-427	206	68	chairman	chairman	NOUN
agb-427	206	69	of	of	ADP
agb-427	206	70	the	the	DET
agb-427	206	71	securities	securities	PROPN
agb-427	206	72	and	and	CCONJ
agb-427	206	73	exchange	exchange	PROPN
agb-427	206	74	commission	commission	PROPN
agb-427	206	75	(	(	PUNCT
agb-427	206	76	sec	sec	PROPN
agb-427	206	77	)	)	PUNCT
agb-427	206	78	,	,	PUNCT
agb-427	206	79	famously	famously	ADV
agb-427	206	80	asserted	assert	VERB
agb-427	206	81	:	:	PUNCT
agb-427	206	82	“	"	PUNCT
agb-427	206	83	an	an	DET
agb-427	206	84	active	active	ADJ
agb-427	206	85	and	and	CCONJ
agb-427	206	86	effective	effective	ADJ
agb-427	206	87	board	board	NOUN
agb-427	206	88	,	,	PUNCT
agb-427	206	89	responsible	responsible	ADJ
agb-427	206	90	financial	financial	ADJ
agb-427	206	91	management	management	NOUN
agb-427	206	92	,	,	PUNCT
agb-427	206	93	independent	independent	ADJ
agb-427	206	94	auditors	auditor	NOUN
agb-427	206	95	,	,	PUNCT
agb-427	206	96	and	and	CCONJ
agb-427	206	97	vigilant	vigilant	ADJ
agb-427	206	98	regulators	regulator	NOUN
agb-427	206	99	all	all	PRON
agb-427	206	100	share	share	VERB
agb-427	206	101	the	the	DET
agb-427	206	102	responsibility	responsibility	NOUN
agb-427	206	103	of	of	ADP
agb-427	206	104	protecting	protect	VERB
agb-427	206	105	investor	investor	NOUN
agb-427	206	106	interests	interest	NOUN
agb-427	206	107	.	.	PUNCT
agb-427	207	1	effective	effective	ADJ
agb-427	207	2	cg	cg	NOUN
agb-427	207	3	of	of	ADP
agb-427	207	4	the	the	DET
agb-427	207	5	financial	financial	ADJ
agb-427	207	6	reporting	reporting	NOUN
agb-427	207	7	process	process	NOUN
agb-427	207	8	is	be	AUX
agb-427	207	9	a	a	DET
agb-427	207	10	critical	critical	ADJ
agb-427	207	11	tool	tool	NOUN
agb-427	207	12	for	for	ADP
agb-427	207	13	firms	firm	NOUN
agb-427	207	14	and	and	CCONJ
agb-427	207	15	auditors	auditor	NOUN
agb-427	207	16	in	in	ADP
agb-427	207	17	fulfilling	fulfil	VERB
agb-427	207	18	this	this	DET
agb-427	207	19	responsibility	responsibility	NOUN
agb-427	207	20	.	.	PUNCT
agb-427	207	21	”	"	PUNCT
agb-427	208	1	this	this	DET
agb-427	208	2	statement	statement	NOUN
agb-427	208	3	underscores	underscore	VERB
agb-427	208	4	the	the	DET
agb-427	208	5	significant	significant	ADJ
agb-427	208	6	relationship	relationship	NOUN
agb-427	208	7	between	between	ADP
agb-427	208	8	effective	effective	ADJ
agb-427	208	9	cg	cg	NOUN
agb-427	208	10	mechanisms	mechanism	NOUN
agb-427	208	11	and	and	CCONJ
agb-427	208	12	firm	firm	ADJ
agb-427	208	13	quality	quality	NOUN
agb-427	208	14	.	.	PUNCT
agb-427	209	1	cg	cg	NOUN
agb-427	209	2	is	be	AUX
agb-427	209	3	defined	define	VERB
agb-427	209	4	as	as	ADP
agb-427	209	5	“	"	PUNCT
agb-427	209	6	a	a	DET
agb-427	209	7	set	set	NOUN
agb-427	209	8	of	of	ADP
agb-427	209	9	mechanisms	mechanism	NOUN
agb-427	209	10	that	that	PRON
agb-427	209	11	define	define	VERB
agb-427	209	12	the	the	DET
agb-427	209	13	limits	limit	NOUN
agb-427	209	14	of	of	ADP
agb-427	209	15	managerial	managerial	ADJ
agb-427	209	16	power	power	NOUN
agb-427	209	17	and	and	CCONJ
agb-427	209	18	influence	influence	NOUN
agb-427	209	19	decision	decision	NOUN
agb-427	209	20	-	-	PUNCT
agb-427	209	21	making	making	NOUN
agb-427	209	22	,	,	PUNCT
agb-427	209	23	in	in	ADP
agb-427	209	24	other	other	ADJ
agb-427	209	25	words	word	NOUN
agb-427	209	26	,	,	PUNCT
agb-427	209	27	mechanisms	mechanism	NOUN
agb-427	209	28	that	that	PRON
agb-427	209	29	govern	govern	VERB
agb-427	209	30	executive	executive	ADJ
agb-427	209	31	behaviour	behaviour	NOUN
agb-427	209	32	and	and	CCONJ
agb-427	209	33	delimit	delimit	VERB
agb-427	209	34	their	their	PRON
agb-427	209	35	discretion	discretion	NOUN
agb-427	209	36	.	.	PUNCT
agb-427	209	37	”	"	PUNCT
agb-427	210	1	in	in	ADP
agb-427	210	2	response	response	NOUN
agb-427	210	3	to	to	ADP
agb-427	210	4	escalating	escalate	VERB
agb-427	210	5	concerns	concern	NOUN
agb-427	210	6	regarding	regard	VERB
agb-427	210	7	managerial	managerial	ADJ
agb-427	210	8	opportunism	opportunism	NOUN
agb-427	210	9	,	,	PUNCT
agb-427	210	10	the	the	DET
agb-427	210	11	new	new	PROPN
agb-427	210	12	york	york	PROPN
agb-427	210	13	stock	stock	PROPN
agb-427	210	14	agbioforum	agbioforum	NOUN
agb-427	210	15	,	,	PUNCT
agb-427	210	16	27(1	27(1	NUM
agb-427	210	17	)	)	PUNCT
agb-427	210	18	,	,	PUNCT
agb-427	210	19	2025	2025	NUM
agb-427	210	20	|	|	ADV
agb-427	210	21	74	74	NUM
agb-427	210	22	thijeel	thijeel	NOUN
agb-427	210	23	et	et	PROPN
agb-427	210	24	al	al	PROPN
agb-427	210	25	—	—	PUNCT
agb-427	210	26	dividend	dividend	NOUN
agb-427	210	27	policy	policy	NOUN
agb-427	210	28	,	,	PUNCT
agb-427	210	29	earnings	earning	NOUN
agb-427	210	30	management	management	NOUN
agb-427	210	31	and	and	CCONJ
agb-427	210	32	corporate	corporate	ADJ
agb-427	210	33	governance	governance	NOUN
agb-427	210	34	:	:	PUNCT
agb-427	210	35	an	an	DET
agb-427	210	36	empirical	empirical	ADJ
agb-427	210	37	study	study	NOUN
agb-427	210	38	of	of	ADP
agb-427	210	39	american	american	PROPN
agb-427	210	40	agribusiness	agribusiness	PROPN
agb-427	210	41	firms	firm	NOUN
agb-427	210	42	exchange	exchange	PROPN
agb-427	210	43	(	(	PUNCT
agb-427	210	44	nyse	nyse	PROPN
agb-427	210	45	)	)	PUNCT
agb-427	210	46	and	and	CCONJ
agb-427	210	47	nasdaq	nasdaq	PROPN
agb-427	210	48	enhanced	enhance	VERB
agb-427	210	49	audit	audit	NOUN
agb-427	210	50	committee	committee	NOUN
agb-427	210	51	requirements	requirement	NOUN
agb-427	210	52	to	to	PART
agb-427	210	53	improve	improve	VERB
agb-427	210	54	committee	committee	NOUN
agb-427	210	55	functionality	functionality	NOUN
agb-427	210	56	and	and	CCONJ
agb-427	210	57	the	the	DET
agb-427	210	58	quality	quality	NOUN
agb-427	210	59	of	of	ADP
agb-427	210	60	financial	financial	ADJ
agb-427	210	61	reporting	reporting	NOUN
agb-427	210	62	.	.	PUNCT
agb-427	211	1	consequently	consequently	ADV
agb-427	211	2	,	,	PUNCT
agb-427	211	3	the	the	DET
agb-427	211	4	sec	sec	PROPN
agb-427	211	5	,	,	PUNCT
agb-427	211	6	nyse	nyse	PROPN
agb-427	211	7	,	,	PUNCT
agb-427	211	8	nasdaq	nasdaq	PROPN
agb-427	211	9	,	,	PUNCT
agb-427	211	10	and	and	CCONJ
agb-427	211	11	amex	amex	PROPN
agb-427	211	12	have	have	AUX
agb-427	211	13	advocated	advocate	VERB
agb-427	211	14	for	for	ADP
agb-427	211	15	optimal	optimal	ADJ
agb-427	211	16	cg	cg	NOUN
agb-427	211	17	frameworks	framework	NOUN
agb-427	211	18	aimed	aim	VERB
agb-427	211	19	at	at	ADP
agb-427	211	20	mitigating	mitigate	VERB
agb-427	211	21	em	em	PRON
agb-427	211	22	.	.	PUNCT
agb-427	212	1	empirical	empirical	ADJ
agb-427	212	2	studies	study	NOUN
agb-427	212	3	by	by	ADP
agb-427	212	4	abbadi	abbadi	NOUN
agb-427	212	5	,	,	PUNCT
agb-427	212	6	hijazi	hijazi	PROPN
agb-427	212	7	,	,	PUNCT
agb-427	212	8	&	&	CCONJ
agb-427	212	9	alrahahleh	alrahahleh	NOUN
agb-427	212	10	(	(	PUNCT
agb-427	212	11	2016	2016	NUM
agb-427	212	12	)	)	PUNCT
agb-427	212	13	,	,	PUNCT
agb-427	212	14	gardi	gardi	PROPN
agb-427	212	15	,	,	PUNCT
agb-427	212	16	aga	aga	PROPN
agb-427	212	17	,	,	PUNCT
agb-427	212	18	&	&	CCONJ
agb-427	212	19	abdullah	abdullah	PROPN
agb-427	212	20	(	(	PUNCT
agb-427	212	21	2023	2023	NUM
agb-427	212	22	)	)	PUNCT
agb-427	212	23	,	,	PUNCT
agb-427	212	24	and	and	CCONJ
agb-427	212	25	hasan	hasan	PROPN
agb-427	212	26	,	,	PUNCT
agb-427	212	27	aly	aly	PROPN
agb-427	212	28	,	,	PUNCT
agb-427	212	29	&	&	CCONJ
agb-427	212	30	hussainey	hussainey	PROPN
agb-427	212	31	(	(	PUNCT
agb-427	212	32	2022	2022	NUM
agb-427	212	33	)	)	PUNCT
agb-427	212	34	substantiate	substantiate	VERB
agb-427	212	35	the	the	DET
agb-427	212	36	association	association	NOUN
agb-427	212	37	between	between	ADP
agb-427	212	38	robust	robust	ADJ
agb-427	212	39	cg	cg	NOUN
agb-427	212	40	practices	practice	NOUN
agb-427	212	41	and	and	CCONJ
agb-427	212	42	improved	improve	VERB
agb-427	212	43	financial	financial	ADJ
agb-427	212	44	reporting	reporting	NOUN
agb-427	212	45	quality	quality	NOUN
agb-427	212	46	.	.	PUNCT
agb-427	213	1	dp	dp	NOUN
agb-427	213	2	as	as	ADP
agb-427	213	3	a	a	DET
agb-427	213	4	tool	tool	NOUN
agb-427	213	5	for	for	ADP
agb-427	213	6	managing	manage	VERB
agb-427	213	7	agency	agency	NOUN
agb-427	213	8	conflicts	conflict	VERB
agb-427	213	9	the	the	DET
agb-427	213	10	optimal	optimal	ADJ
agb-427	213	11	capital	capital	NOUN
agb-427	213	12	structure	structure	NOUN
agb-427	213	13	aims	aim	VERB
agb-427	213	14	to	to	PART
agb-427	213	15	minimise	minimise	VERB
agb-427	213	16	agency	agency	NOUN
agb-427	213	17	costs	cost	NOUN
agb-427	213	18	,	,	PUNCT
agb-427	213	19	with	with	ADP
agb-427	213	20	dp	dp	NOUN
agb-427	213	21	serving	serve	VERB
agb-427	213	22	as	as	ADP
agb-427	213	23	a	a	DET
agb-427	213	24	mechanism	mechanism	NOUN
agb-427	213	25	to	to	PART
agb-427	213	26	control	control	VERB
agb-427	213	27	managerial	managerial	ADJ
agb-427	213	28	conduct	conduct	NOUN
agb-427	213	29	.	.	PUNCT
agb-427	214	1	dividend	dividend	NOUN
agb-427	214	2	payments	payment	NOUN
agb-427	214	3	may	may	AUX
agb-427	214	4	compel	compel	VERB
agb-427	214	5	firms	firm	NOUN
agb-427	214	6	to	to	PART
agb-427	214	7	obtain	obtain	VERB
agb-427	214	8	external	external	ADJ
agb-427	214	9	financing	financing	NOUN
agb-427	214	10	,	,	PUNCT
agb-427	214	11	thereby	thereby	ADV
agb-427	214	12	exposing	expose	VERB
agb-427	214	13	them	they	PRON
agb-427	214	14	to	to	ADP
agb-427	214	15	market	market	NOUN
agb-427	214	16	scrutiny	scrutiny	NOUN
agb-427	214	17	.	.	PUNCT
agb-427	215	1	under	under	ADP
agb-427	215	2	such	such	ADJ
agb-427	215	3	circumstances	circumstance	NOUN
agb-427	215	4	,	,	PUNCT
agb-427	215	5	managers	manager	NOUN
agb-427	215	6	are	be	AUX
agb-427	215	7	required	require	VERB
agb-427	215	8	to	to	PART
agb-427	215	9	demonstrate	demonstrate	VERB
agb-427	215	10	strong	strong	ADJ
agb-427	215	11	historical	historical	ADJ
agb-427	215	12	performance	performance	NOUN
agb-427	215	13	and	and	CCONJ
agb-427	215	14	credible	credible	ADJ
agb-427	215	15	investment	investment	NOUN
agb-427	215	16	prospects	prospect	NOUN
agb-427	215	17	to	to	PART
agb-427	215	18	avoid	avoid	VERB
agb-427	215	19	penalties	penalty	NOUN
agb-427	215	20	from	from	ADP
agb-427	215	21	the	the	DET
agb-427	215	22	market	market	NOUN
agb-427	215	23	.	.	PUNCT
agb-427	216	1	empirical	empirical	ADJ
agb-427	216	2	evidence	evidence	NOUN
agb-427	216	3	suggests	suggest	VERB
agb-427	216	4	that	that	SCONJ
agb-427	216	5	dividend	dividend	NOUN
agb-427	216	6	payouts	payout	NOUN
agb-427	216	7	tend	tend	VERB
agb-427	216	8	to	to	PART
agb-427	216	9	increase	increase	VERB
agb-427	216	10	with	with	ADP
agb-427	216	11	the	the	DET
agb-427	216	12	number	number	NOUN
agb-427	216	13	of	of	ADP
agb-427	216	14	directors	director	NOUN
agb-427	216	15	on	on	ADP
agb-427	216	16	the	the	DET
agb-427	216	17	board	board	NOUN
agb-427	216	18	,	,	PUNCT
agb-427	216	19	indicating	indicate	VERB
agb-427	216	20	that	that	SCONJ
agb-427	216	21	firms	firm	NOUN
agb-427	216	22	with	with	ADP
agb-427	216	23	a	a	DET
agb-427	216	24	separation	separation	NOUN
agb-427	216	25	between	between	ADP
agb-427	216	26	ownership	ownership	NOUN
agb-427	216	27	and	and	CCONJ
agb-427	216	28	control	control	NOUN
agb-427	216	29	distribute	distribute	VERB
agb-427	216	30	higher	high	ADJ
agb-427	216	31	dividends	dividend	NOUN
agb-427	216	32	.	.	PUNCT
agb-427	217	1	however	however	ADV
agb-427	217	2	,	,	PUNCT
agb-427	217	3	while	while	SCONJ
agb-427	217	4	dp	dp	NOUN
agb-427	217	5	contributes	contribute	VERB
agb-427	217	6	to	to	ADP
agb-427	217	7	the	the	DET
agb-427	217	8	reduction	reduction	NOUN
agb-427	217	9	of	of	ADP
agb-427	217	10	agency	agency	NOUN
agb-427	217	11	costs	cost	NOUN
agb-427	217	12	,	,	PUNCT
agb-427	217	13	it	it	PRON
agb-427	217	14	simultaneously	simultaneously	ADV
agb-427	217	15	incurs	incur	VERB
agb-427	217	16	other	other	ADJ
agb-427	217	17	expenses	expense	NOUN
agb-427	217	18	,	,	PUNCT
agb-427	217	19	including	include	VERB
agb-427	217	20	taxation	taxation	NOUN
agb-427	217	21	and	and	CCONJ
agb-427	217	22	transaction	transaction	NOUN
agb-427	217	23	costs	cost	NOUN
agb-427	217	24	associated	associate	VERB
agb-427	217	25	with	with	ADP
agb-427	217	26	issuing	issue	VERB
agb-427	217	27	new	new	ADJ
agb-427	217	28	equity	equity	NOUN
agb-427	217	29	.	.	PUNCT
agb-427	218	1	consequently	consequently	ADV
agb-427	218	2	,	,	PUNCT
agb-427	218	3	the	the	DET
agb-427	218	4	dividend	dividend	NOUN
agb-427	218	5	pay	pay	VERB
agb-427	218	6	-	-	PUNCT
agb-427	218	7	out	out	ADP
agb-427	218	8	ratio	ratio	NOUN
agb-427	218	9	reflects	reflect	VERB
agb-427	218	10	a	a	DET
agb-427	218	11	trade	trade	NOUN
agb-427	218	12	-	-	PUNCT
agb-427	218	13	off	off	NOUN
agb-427	218	14	between	between	ADP
agb-427	218	15	minimising	minimise	VERB
agb-427	218	16	agency	agency	NOUN
agb-427	218	17	costs	cost	NOUN
agb-427	218	18	and	and	CCONJ
agb-427	218	19	minimising	minimise	VERB
agb-427	218	20	the	the	DET
agb-427	218	21	costs	cost	NOUN
agb-427	218	22	related	relate	VERB
agb-427	218	23	to	to	PART
agb-427	218	24	dividend	dividend	VERB
agb-427	218	25	distribution	distribution	NOUN
agb-427	218	26	(	(	PUNCT
agb-427	218	27	bian	bian	PROPN
agb-427	218	28	et	et	PROPN
agb-427	218	29	al	al	PROPN
agb-427	218	30	.	.	PROPN
agb-427	218	31	,	,	PUNCT
agb-427	218	32	2023	2023	NUM
agb-427	218	33	;	;	PUNCT
agb-427	218	34	tayachi	tayachi	PROPN
agb-427	218	35	et	et	PROPN
agb-427	218	36	al	al	PROPN
agb-427	218	37	.	.	PROPN
agb-427	218	38	,	,	PUNCT
agb-427	218	39	2023	2023	NUM
agb-427	218	40	)	)	PUNCT
agb-427	218	41	.	.	PUNCT
agb-427	219	1	empirical	empirical	ADJ
agb-427	219	2	results	result	NOUN
agb-427	219	3	:	:	PUNCT
agb-427	219	4	dp	dp	NOUN
agb-427	219	5	and	and	CCONJ
agb-427	219	6	cg	cg	NOUN
agb-427	219	7	to	to	PART
agb-427	219	8	examine	examine	VERB
agb-427	219	9	the	the	DET
agb-427	219	10	role	role	NOUN
agb-427	219	11	of	of	ADP
agb-427	219	12	dp	dp	NOUN
agb-427	219	13	as	as	ADP
agb-427	219	14	a	a	DET
agb-427	219	15	cg	cg	NOUN
agb-427	219	16	mechanism	mechanism	NOUN
agb-427	219	17	,	,	PUNCT
agb-427	219	18	a	a	DET
agb-427	219	19	regression	regression	NOUN
agb-427	219	20	analysis	analysis	NOUN
agb-427	219	21	was	be	AUX
agb-427	219	22	conducted	conduct	VERB
agb-427	219	23	utilising	utilise	VERB
agb-427	219	24	the	the	DET
agb-427	219	25	free	free	ADJ
agb-427	219	26	cash	cash	NOUN
agb-427	219	27	flow	flow	NOUN
agb-427	219	28	model	model	NOUN
agb-427	219	29	(	(	PUNCT
agb-427	219	30	guizani	guizani	NOUN
agb-427	219	31	,	,	PUNCT
agb-427	219	32	2018	2018	NUM
agb-427	219	33	)	)	PUNCT
agb-427	219	34	.	.	PUNCT
agb-427	220	1	pay	pay	VERB
agb-427	220	2	-	-	PUNCT
agb-427	220	3	out	out	ADP
agb-427	220	4	=	=	SYM
agb-427	220	5	β₀	β₀	PROPN
agb-427	220	6	+	+	CCONJ
agb-427	220	7	β₁	β₁	ADJ
agb-427	220	8	managerial	managerial	ADJ
agb-427	220	9	ownership	ownership	NOUN
agb-427	220	10	+	+	CCONJ
agb-427	220	11	β₂	β₂	NOUN
agb-427	220	12	ownership	ownership	NOUN
agb-427	220	13	dispersion	dispersion	NOUN
agb-427	220	14	+	+	CCONJ
agb-427	220	15	β₃	β₃	VERB
agb-427	220	16	free	free	ADJ
agb-427	220	17	cash	cash	NOUN
agb-427	220	18	flow	flow	NOUN
agb-427	220	19	+	+	CCONJ
agb-427	220	20	β₄	β₄	NOUN
agb-427	220	21	fixed	fix	VERB
agb-427	220	22	assets	asset	NOUN
agb-427	220	23	/	/	SYM
agb-427	220	24	total	total	ADJ
agb-427	220	25	assets	asset	NOUN
agb-427	220	26	+	+	CCONJ
agb-427	220	27	ε	ε	PROPN
agb-427	220	28	where	where	SCONJ
agb-427	220	29	:	:	PUNCT
agb-427	220	30	pay	pay	VERB
agb-427	220	31	-	-	PUNCT
agb-427	220	32	out	out	ADP
agb-427	220	33	=	=	NOUN
agb-427	220	34	dividend	dividend	NOUN
agb-427	220	35	/	/	SYM
agb-427	220	36	earnings	earning	NOUN
agb-427	220	37	ownership	ownership	NOUN
agb-427	220	38	dispersion	dispersion	NOUN
agb-427	220	39	=	=	NUM
agb-427	220	40	measured	measure	VERB
agb-427	220	41	by	by	ADP
agb-427	220	42	majority	majority	NOUN
agb-427	220	43	shareholder	shareholder	NOUN
agb-427	220	44	ownership	ownership	NOUN
agb-427	220	45	free	free	ADJ
agb-427	220	46	cash	cash	NOUN
agb-427	220	47	flow	flow	NOUN
agb-427	220	48	=	=	SYM
agb-427	220	49	(	(	PUNCT
agb-427	220	50	net	net	ADJ
agb-427	220	51	income	income	NOUN
agb-427	220	52	–	–	PUNCT
agb-427	220	53	dividend	dividend	NOUN
agb-427	220	54	+	+	CCONJ
agb-427	220	55	depreciation	depreciation	NOUN
agb-427	220	56	)	)	PUNCT
agb-427	220	57	/	/	SYM
agb-427	220	58	total	total	ADJ
agb-427	220	59	assets	asset	NOUN
agb-427	220	60	the	the	DET
agb-427	220	61	findings	finding	NOUN
agb-427	220	62	presented	present	VERB
agb-427	220	63	in	in	ADP
agb-427	220	64	table	table	NOUN
agb-427	220	65	6	6	NUM
agb-427	220	66	yield	yield	NOUN
agb-427	220	67	several	several	ADJ
agb-427	220	68	important	important	ADJ
agb-427	220	69	insights	insight	NOUN
agb-427	220	70	.	.	PUNCT
agb-427	221	1	a	a	DET
agb-427	221	2	positive	positive	ADJ
agb-427	221	3	association	association	NOUN
agb-427	221	4	between	between	ADP
agb-427	221	5	managerial	managerial	ADJ
agb-427	221	6	ownership	ownership	NOUN
agb-427	221	7	and	and	CCONJ
agb-427	221	8	dp	dp	NOUN
agb-427	221	9	appears	appear	VERB
agb-427	221	10	to	to	PART
agb-427	221	11	be	be	AUX
agb-427	221	12	theoretically	theoretically	ADV
agb-427	221	13	sound	sound	ADJ
agb-427	221	14	.	.	PUNCT
agb-427	222	1	when	when	SCONJ
agb-427	222	2	managers	manager	NOUN
agb-427	222	3	possess	possess	VERB
agb-427	222	4	a	a	DET
agb-427	222	5	substantial	substantial	ADJ
agb-427	222	6	share	share	NOUN
agb-427	222	7	of	of	ADP
agb-427	222	8	the	the	DET
agb-427	222	9	firm	firm	NOUN
agb-427	222	10	’s	’s	PART
agb-427	222	11	equity	equity	NOUN
agb-427	222	12	,	,	PUNCT
agb-427	222	13	they	they	PRON
agb-427	222	14	directly	directly	ADV
agb-427	222	15	benefit	benefit	VERB
agb-427	222	16	from	from	ADP
agb-427	222	17	dividend	dividend	NOUN
agb-427	222	18	distributions	distribution	NOUN
agb-427	222	19	,	,	PUNCT
agb-427	222	20	rendering	render	VERB
agb-427	222	21	the	the	DET
agb-427	222	22	decision	decision	NOUN
agb-427	222	23	to	to	PART
agb-427	222	24	disburse	disburse	VERB
agb-427	222	25	dividends	dividend	NOUN
agb-427	222	26	both	both	CCONJ
agb-427	222	27	rational	rational	ADJ
agb-427	222	28	and	and	CCONJ
agb-427	222	29	legitimate	legitimate	ADJ
agb-427	222	30	.	.	PUNCT
agb-427	223	1	additionally	additionally	ADV
agb-427	223	2	,	,	PUNCT
agb-427	223	3	a	a	DET
agb-427	223	4	positive	positive	ADJ
agb-427	223	5	relationship	relationship	NOUN
agb-427	223	6	is	be	AUX
agb-427	223	7	evident	evident	ADJ
agb-427	223	8	between	between	ADP
agb-427	223	9	dp	dp	NOUN
agb-427	223	10	and	and	CCONJ
agb-427	223	11	the	the	DET
agb-427	223	12	ratio	ratio	NOUN
agb-427	223	13	of	of	ADP
agb-427	223	14	fixed	fix	VERB
agb-427	223	15	assets	asset	NOUN
agb-427	223	16	to	to	ADP
agb-427	223	17	total	total	ADJ
agb-427	223	18	assets	asset	NOUN
agb-427	223	19	.	.	PUNCT
agb-427	224	1	this	this	DET
agb-427	224	2	outcome	outcome	NOUN
agb-427	224	3	is	be	AUX
agb-427	224	4	consistent	consistent	ADJ
agb-427	224	5	with	with	ADP
agb-427	224	6	expectations	expectation	NOUN
agb-427	224	7	,	,	PUNCT
agb-427	224	8	as	as	SCONJ
agb-427	224	9	fixed	fix	VERB
agb-427	224	10	assets	asset	NOUN
agb-427	224	11	typically	typically	ADV
agb-427	224	12	exhibit	exhibit	VERB
agb-427	224	13	a	a	DET
agb-427	224	14	negative	negative	ADJ
agb-427	224	15	correlation	correlation	NOUN
agb-427	224	16	with	with	ADP
agb-427	224	17	agency	agency	NOUN
agb-427	224	18	costs	cost	NOUN
agb-427	224	19	stemming	stem	VERB
agb-427	224	20	from	from	ADP
agb-427	224	21	conflicts	conflict	NOUN
agb-427	224	22	between	between	ADP
agb-427	224	23	shareholders	shareholder	NOUN
agb-427	224	24	and	and	CCONJ
agb-427	224	25	bondholders	bondholder	NOUN
agb-427	224	26	.	.	PUNCT
agb-427	225	1	accordingly	accordingly	ADV
agb-427	225	2	,	,	PUNCT
agb-427	225	3	shareholders	shareholder	NOUN
agb-427	225	4	are	be	AUX
agb-427	225	5	more	more	ADV
agb-427	225	6	likely	likely	ADJ
agb-427	225	7	to	to	PART
agb-427	225	8	receive	receive	VERB
agb-427	225	9	elevated	elevated	ADJ
agb-427	225	10	dividend	dividend	NOUN
agb-427	225	11	payments	payment	NOUN
agb-427	225	12	,	,	PUNCT
agb-427	225	13	while	while	SCONJ
agb-427	225	14	bondholders	bondholder	NOUN
agb-427	225	15	experience	experience	VERB
agb-427	225	16	increased	increase	VERB
agb-427	225	17	security	security	NOUN
agb-427	225	18	due	due	ADP
agb-427	225	19	to	to	ADP
agb-427	225	20	the	the	DET
agb-427	225	21	enhanced	enhanced	ADJ
agb-427	225	22	asset	asset	NOUN
agb-427	225	23	base	base	NOUN
agb-427	225	24	.	.	PUNCT
agb-427	226	1	moreover	moreover	ADV
agb-427	226	2	,	,	PUNCT
agb-427	226	3	the	the	DET
agb-427	226	4	data	datum	NOUN
agb-427	226	5	suggest	suggest	VERB
agb-427	226	6	that	that	SCONJ
agb-427	226	7	dp	dp	NOUN
agb-427	226	8	serves	serve	VERB
agb-427	226	9	as	as	ADP
agb-427	226	10	a	a	DET
agb-427	226	11	substitute	substitute	NOUN
agb-427	226	12	for	for	ADP
agb-427	226	13	alternative	alternative	ADJ
agb-427	226	14	cg	cg	NOUN
agb-427	226	15	mechanisms	mechanism	NOUN
agb-427	226	16	,	,	PUNCT
agb-427	226	17	such	such	ADJ
agb-427	226	18	as	as	ADP
agb-427	226	19	managerial	managerial	ADJ
agb-427	226	20	equity	equity	NOUN
agb-427	226	21	ownership	ownership	NOUN
agb-427	226	22	and	and	CCONJ
agb-427	226	23	debt	debt	NOUN
agb-427	226	24	.	.	PUNCT
agb-427	227	1	in	in	ADP
agb-427	227	2	the	the	DET
agb-427	227	3	context	context	NOUN
agb-427	227	4	of	of	ADP
agb-427	227	5	ownership	ownership	NOUN
agb-427	227	6	concentration	concentration	NOUN
agb-427	227	7	,	,	PUNCT
agb-427	227	8	the	the	DET
agb-427	227	9	observed	observe	VERB
agb-427	227	10	negative	negative	ADJ
agb-427	227	11	correlation	correlation	NOUN
agb-427	227	12	with	with	ADP
agb-427	227	13	dp	dp	NOUN
agb-427	227	14	implies	imply	VERB
agb-427	227	15	that	that	SCONJ
agb-427	227	16	heightened	heighten	VERB
agb-427	227	17	concentration	concentration	NOUN
agb-427	227	18	mitigates	mitigate	VERB
agb-427	227	19	agency	agency	NOUN
agb-427	227	20	costs	cost	NOUN
agb-427	227	21	,	,	PUNCT
agb-427	227	22	thereby	thereby	ADV
agb-427	227	23	reducing	reduce	VERB
agb-427	227	24	the	the	DET
agb-427	227	25	necessity	necessity	NOUN
agb-427	227	26	for	for	ADP
agb-427	227	27	dividend	dividend	NOUN
agb-427	227	28	-	-	PUNCT
agb-427	227	29	based	base	VERB
agb-427	227	30	governance	governance	NOUN
agb-427	227	31	mechanisms	mechanism	NOUN
agb-427	227	32	.	.	PUNCT
agb-427	228	1	when	when	SCONJ
agb-427	228	2	dominant	dominant	ADJ
agb-427	228	3	shareholders	shareholder	NOUN
agb-427	228	4	wield	wield	VERB
agb-427	228	5	significant	significant	ADJ
agb-427	228	6	influence	influence	NOUN
agb-427	228	7	over	over	ADP
agb-427	228	8	corporate	corporate	ADJ
agb-427	228	9	decisions	decision	NOUN
agb-427	228	10	,	,	PUNCT
agb-427	228	11	they	they	PRON
agb-427	228	12	may	may	AUX
agb-427	228	13	favour	favour	VERB
agb-427	228	14	accessing	access	VERB
agb-427	228	15	private	private	ADJ
agb-427	228	16	control	control	NOUN
agb-427	228	17	benefits	benefit	NOUN
agb-427	228	18	over	over	ADP
agb-427	228	19	distributing	distribute	VERB
agb-427	228	20	dividends	dividend	NOUN
agb-427	228	21	,	,	PUNCT
agb-427	228	22	which	which	PRON
agb-427	228	23	would	would	AUX
agb-427	228	24	otherwise	otherwise	ADV
agb-427	228	25	be	be	AUX
agb-427	228	26	shared	share	VERB
agb-427	228	27	with	with	ADP
agb-427	228	28	minority	minority	NOUN
agb-427	228	29	investors	investor	NOUN
agb-427	228	30	.	.	PUNCT
agb-427	229	1	finally	finally	ADV
agb-427	229	2	,	,	PUNCT
agb-427	229	3	the	the	DET
agb-427	229	4	negative	negative	ADJ
agb-427	229	5	coefficient	coefficient	NOUN
agb-427	229	6	identified	identify	VERB
agb-427	229	7	between	between	ADP
agb-427	229	8	free	free	ADJ
agb-427	229	9	cash	cash	NOUN
agb-427	229	10	flow	flow	NOUN
agb-427	229	11	and	and	CCONJ
agb-427	229	12	dp	dp	NOUN
agb-427	229	13	underscores	underscore	VERB
agb-427	229	14	their	their	PRON
agb-427	229	15	antagonistic	antagonistic	ADJ
agb-427	229	16	effects	effect	NOUN
agb-427	229	17	.	.	PUNCT
agb-427	230	1	dividend	dividend	NOUN
agb-427	230	2	payments	payment	NOUN
agb-427	230	3	limit	limit	VERB
agb-427	230	4	the	the	DET
agb-427	230	5	volume	volume	NOUN
agb-427	230	6	of	of	ADP
agb-427	230	7	free	free	ADJ
agb-427	230	8	cash	cash	NOUN
agb-427	230	9	flow	flow	NOUN
agb-427	230	10	accessible	accessible	ADJ
agb-427	230	11	to	to	ADP
agb-427	230	12	managers	manager	NOUN
agb-427	230	13	,	,	PUNCT
agb-427	230	14	which	which	PRON
agb-427	230	15	could	could	AUX
agb-427	230	16	otherwise	otherwise	ADV
agb-427	230	17	be	be	AUX
agb-427	230	18	diverted	divert	VERB
agb-427	230	19	for	for	ADP
agb-427	230	20	personal	personal	ADJ
agb-427	230	21	objectives	objective	NOUN
agb-427	230	22	.	.	PUNCT
agb-427	231	1	consequently	consequently	ADV
agb-427	231	2	,	,	PUNCT
agb-427	231	3	managers	manager	NOUN
agb-427	231	4	may	may	AUX
agb-427	231	5	opt	opt	VERB
agb-427	231	6	to	to	PART
agb-427	231	7	curtail	curtail	VERB
agb-427	231	8	dividend	dividend	NOUN
agb-427	231	9	distributions	distribution	NOUN
agb-427	231	10	to	to	PART
agb-427	231	11	retain	retain	VERB
agb-427	231	12	discretionary	discretionary	ADJ
agb-427	231	13	control	control	NOUN
agb-427	231	14	over	over	ADP
agb-427	231	15	free	free	ADJ
agb-427	231	16	cash	cash	NOUN
agb-427	231	17	flow	flow	NOUN
agb-427	231	18	and	and	CCONJ
agb-427	231	19	allocate	allocate	VERB
agb-427	231	20	it	it	PRON
agb-427	231	21	towards	towards	ADP
agb-427	231	22	self	self	NOUN
agb-427	231	23	-	-	PUNCT
agb-427	231	24	serving	serve	VERB
agb-427	231	25	initiatives	initiative	NOUN
agb-427	231	26	.	.	PUNCT
agb-427	232	1	table	table	NOUN
agb-427	232	2	6	6	NUM
agb-427	232	3	:	:	PUNCT
agb-427	232	4	regression	regression	NOUN
agb-427	232	5	results	result	NOUN
agb-427	232	6	using	use	VERB
agb-427	232	7	the	the	DET
agb-427	232	8	free	free	ADJ
agb-427	232	9	cash	cash	NOUN
agb-427	232	10	flow	flow	NOUN
agb-427	232	11	model	model	NOUN
agb-427	232	12	.	.	PUNCT
agb-427	233	1	variable	variable	ADJ
agb-427	233	2	coefficient	coefficient	PROPN
agb-427	233	3	prob	prob	PROPN
agb-427	233	4	.	.	PUNCT
agb-427	234	1	managerial	managerial	ADJ
agb-427	234	2	ownership	ownership	NOUN
agb-427	234	3	.067791	.067791	PROPN
agb-427	234	4	*	*	PUNCT
agb-427	234	5	(	(	PUNCT
agb-427	234	6	1.310802	1.310802	NUM
agb-427	234	7	)	)	PUNCT
agb-427	234	8	.0000	.0000	NOUN
agb-427	235	1	holding	hold	VERB
agb-427	235	2	-.068406	-.068406	PUNCT
agb-427	235	3	*	*	PUNCT
agb-427	235	4	(	(	PUNCT
agb-427	235	5	-1.344864	-1.344864	PROPN
agb-427	235	6	)	)	PUNCT
agb-427	235	7	.0000	.0000	PUNCT
agb-427	236	1	free	free	ADJ
agb-427	236	2	cash	cash	NOUN
agb-427	236	3	flow	flow	NOUN
agb-427	236	4	-7.18e-06	-7.18e-06	NOUN
agb-427	236	5	*	*	PUNCT
agb-427	236	6	(	(	PUNCT
agb-427	236	7	-2.583244	-2.583244	PROPN
agb-427	236	8	)	)	PUNCT
agb-427	236	9	.0000	.0000	PROPN
agb-427	237	1	fixed	fix	VERB
agb-427	237	2	assets	asset	NOUN
agb-427	237	3	/	/	SYM
agb-427	237	4	total	total	ADJ
agb-427	237	5	assets	asset	NOUN
agb-427	237	6	.027427	.027427	PUNCT
agb-427	237	7	*	*	PUNCT
agb-427	237	8	(	(	PUNCT
agb-427	237	9	7.077448	7.077448	NUM
agb-427	237	10	)	)	PUNCT
agb-427	237	11	.0000	.0000	VERB
agb-427	238	1	the	the	DET
agb-427	238	2	impact	impact	NOUN
agb-427	238	3	of	of	ADP
agb-427	238	4	dp	dp	NOUN
agb-427	238	5	on	on	ADP
agb-427	238	6	the	the	DET
agb-427	238	7	em	em	PROPN
agb-427	238	8	-	-	PUNCT
agb-427	238	9	cg	cg	NOUN
agb-427	238	10	interplay	interplay	NOUN
agb-427	238	11	dp	dp	NOUN
agb-427	238	12	plays	play	VERB
agb-427	238	13	a	a	DET
agb-427	238	14	dual	dual	ADJ
agb-427	238	15	role	role	NOUN
agb-427	238	16	,	,	PUNCT
agb-427	238	17	acting	act	VERB
agb-427	238	18	as	as	ADP
agb-427	238	19	both	both	CCONJ
agb-427	238	20	a	a	DET
agb-427	238	21	potential	potential	ADJ
agb-427	238	22	driver	driver	NOUN
agb-427	238	23	of	of	ADP
agb-427	238	24	em	em	PRON
agb-427	238	25	and	and	CCONJ
agb-427	238	26	a	a	DET
agb-427	238	27	cg	cg	NOUN
agb-427	238	28	tool	tool	NOUN
agb-427	238	29	that	that	PRON
agb-427	238	30	promotes	promote	VERB
agb-427	238	31	transparency	transparency	NOUN
agb-427	238	32	.	.	PUNCT
agb-427	239	1	its	its	PRON
agb-427	239	2	impact	impact	NOUN
agb-427	239	3	varies	vary	VERB
agb-427	239	4	by	by	ADP
agb-427	239	5	context	context	NOUN
agb-427	239	6	and	and	CCONJ
agb-427	239	7	stakeholder	stakeholder	NOUN
agb-427	239	8	perspective	perspective	NOUN
agb-427	239	9	—	—	PUNCT
agb-427	239	10	managers	manager	NOUN
agb-427	239	11	,	,	PUNCT
agb-427	239	12	investors	investor	NOUN
agb-427	239	13	,	,	PUNCT
agb-427	239	14	and	and	CCONJ
agb-427	239	15	market	market	NOUN
agb-427	239	16	participants	participant	NOUN
agb-427	239	17	may	may	AUX
agb-427	239	18	interpret	interpret	VERB
agb-427	239	19	dp	dp	NOUN
agb-427	239	20	differently	differently	ADV
agb-427	239	21	based	base	VERB
agb-427	239	22	on	on	ADP
agb-427	239	23	their	their	PRON
agb-427	239	24	interests	interest	NOUN
agb-427	239	25	.	.	PUNCT
agb-427	240	1	to	to	PART
agb-427	240	2	clarify	clarify	VERB
agb-427	240	3	the	the	DET
agb-427	240	4	effects	effect	NOUN
agb-427	240	5	of	of	ADP
agb-427	240	6	cg	cg	NOUN
agb-427	240	7	on	on	ADP
agb-427	240	8	em	em	PRON
agb-427	240	9	,	,	PUNCT
agb-427	240	10	the	the	DET
agb-427	240	11	sample	sample	NOUN
agb-427	240	12	was	be	AUX
agb-427	240	13	divided	divide	VERB
agb-427	240	14	into	into	ADP
agb-427	240	15	three	three	NUM
agb-427	240	16	groups	group	NOUN
agb-427	240	17	based	base	VERB
agb-427	240	18	on	on	ADP
agb-427	240	19	cg	cg	NOUN
agb-427	240	20	variables	variable	NOUN
agb-427	240	21	that	that	PRON
agb-427	240	22	negatively	negatively	ADV
agb-427	240	23	influence	influence	VERB
agb-427	240	24	da	da	NOUN
agb-427	240	25	.	.	PUNCT
agb-427	241	1	the	the	DET
agb-427	241	2	findings	finding	NOUN
agb-427	241	3	are	be	AUX
agb-427	241	4	summarised	summarise	VERB
agb-427	241	5	in	in	ADP
agb-427	241	6	tables	table	NOUN
agb-427	241	7	7	7	NUM
agb-427	241	8	and	and	CCONJ
agb-427	241	9	8	8	NUM
agb-427	241	10	.	.	PUNCT
agb-427	242	1	moreover	moreover	ADV
agb-427	242	2	,	,	PUNCT
agb-427	242	3	tables	table	VERB
agb-427	242	4	7	7	NUM
agb-427	242	5	and	and	CCONJ
agb-427	242	6	8	8	NUM
agb-427	242	7	show	show	VERB
agb-427	242	8	that	that	SCONJ
agb-427	242	9	firms	firm	NOUN
agb-427	242	10	with	with	ADP
agb-427	242	11	the	the	DET
agb-427	242	12	most	most	ADV
agb-427	242	13	effective	effective	ADJ
agb-427	242	14	cg	cg	NOUN
agb-427	242	15	have	have	VERB
agb-427	242	16	the	the	DET
agb-427	242	17	lowest	low	ADJ
agb-427	242	18	em	em	PRON
agb-427	242	19	levels	level	NOUN
agb-427	242	20	,	,	PUNCT
agb-427	242	21	while	while	SCONJ
agb-427	242	22	those	those	PRON
agb-427	242	23	with	with	ADP
agb-427	242	24	aggressive	aggressive	ADJ
agb-427	242	25	em	em	PRON
agb-427	242	26	practices	practice	NOUN
agb-427	242	27	exhibit	exhibit	VERB
agb-427	242	28	poor	poor	ADJ
agb-427	242	29	cg	cg	NOUN
agb-427	242	30	.	.	PUNCT
agb-427	243	1	the	the	DET
agb-427	243	2	intermediate	intermediate	ADJ
agb-427	243	3	group	group	NOUN
agb-427	243	4	acts	act	VERB
agb-427	243	5	as	as	ADP
agb-427	243	6	a	a	DET
agb-427	243	7	control	control	NOUN
agb-427	243	8	between	between	ADP
agb-427	243	9	these	these	DET
agb-427	243	10	extremes	extreme	NOUN
agb-427	243	11	.	.	PUNCT
agb-427	244	1	to	to	PART
agb-427	244	2	clarify	clarify	VERB
agb-427	244	3	the	the	DET
agb-427	244	4	relationship	relationship	NOUN
agb-427	244	5	among	among	ADP
agb-427	244	6	da	da	PROPN
agb-427	244	7	,	,	PUNCT
agb-427	244	8	em	em	PRON
agb-427	244	9	,	,	PUNCT
agb-427	244	10	and	and	CCONJ
agb-427	244	11	cg	cg	NOUN
agb-427	244	12	,	,	PUNCT
agb-427	244	13	a	a	DET
agb-427	244	14	discriminant	discriminant	ADJ
agb-427	244	15	analysis	analysis	NOUN
agb-427	244	16	was	be	AUX
agb-427	244	17	conducted	conduct	VERB
agb-427	244	18	to	to	PART
agb-427	244	19	assess	assess	VERB
agb-427	244	20	whether	whether	SCONJ
agb-427	244	21	ownership	ownership	NOUN
agb-427	244	22	structure	structure	NOUN
agb-427	244	23	,	,	PUNCT
agb-427	244	24	free	free	ADJ
agb-427	244	25	cash	cash	NOUN
agb-427	244	26	flow	flow	NOUN
agb-427	244	27	,	,	PUNCT
agb-427	244	28	da	da	NOUN
agb-427	244	29	,	,	PUNCT
agb-427	244	30	debt	debt	NOUN
agb-427	244	31	,	,	PUNCT
agb-427	244	32	and	and	CCONJ
agb-427	244	33	fixed	fix	VERB
agb-427	244	34	assets	asset	NOUN
agb-427	244	35	ratio	ratio	NOUN
agb-427	244	36	distinguish	distinguish	VERB
agb-427	244	37	the	the	DET
agb-427	244	38	three	three	NUM
agb-427	244	39	groups	group	NOUN
agb-427	244	40	.	.	PUNCT
agb-427	245	1	results	result	NOUN
agb-427	245	2	are	be	AUX
agb-427	245	3	summarised	summarise	VERB
agb-427	245	4	in	in	ADP
agb-427	245	5	tables	table	NOUN
agb-427	245	6	9	9	NUM
agb-427	245	7	and	and	CCONJ
agb-427	245	8	10	10	NUM
agb-427	245	9	.	.	PUNCT
agb-427	246	1	furthermore	furthermore	ADV
agb-427	246	2	,	,	PUNCT
agb-427	246	3	the	the	DET
agb-427	246	4	results	result	NOUN
agb-427	246	5	in	in	ADP
agb-427	246	6	tables	table	NOUN
agb-427	246	7	9	9	NUM
agb-427	246	8	and	and	CCONJ
agb-427	246	9	10	10	NUM
agb-427	246	10	further	far	ADV
agb-427	246	11	confirm	confirm	VERB
agb-427	246	12	that	that	SCONJ
agb-427	246	13	cg	cg	NOUN
agb-427	246	14	variables	variable	NOUN
agb-427	246	15	significantly	significantly	ADV
agb-427	246	16	affect	affect	VERB
agb-427	246	17	em	em	PRON
agb-427	246	18	,	,	PUNCT
agb-427	246	19	revealing	reveal	VERB
agb-427	246	20	clear	clear	ADJ
agb-427	246	21	differences	difference	NOUN
agb-427	246	22	among	among	ADP
agb-427	246	23	groups	group	NOUN
agb-427	246	24	based	base	VERB
agb-427	246	25	on	on	ADP
agb-427	246	26	cg	cg	NOUN
agb-427	246	27	quality	quality	NOUN
agb-427	246	28	,	,	PUNCT
agb-427	246	29	ownership	ownership	NOUN
agb-427	246	30	structure	structure	NOUN
agb-427	246	31	,	,	PUNCT
agb-427	246	32	and	and	CCONJ
agb-427	246	33	dp	dp	NOUN
agb-427	246	34	.	.	PUNCT
agb-427	247	1	the	the	DET
agb-427	247	2	analysis	analysis	NOUN
agb-427	247	3	of	of	ADP
agb-427	247	4	the	the	DET
agb-427	247	5	structure	structure	NOUN
agb-427	247	6	matrix	matrix	NOUN
agb-427	247	7	and	and	CCONJ
agb-427	247	8	the	the	DET
agb-427	247	9	functions	function	NOUN
agb-427	247	10	at	at	ADP
agb-427	247	11	the	the	DET
agb-427	247	12	groups	group	NOUN
agb-427	247	13	’	'	PUNCT
agb-427	247	14	barycentre	barycentre	NOUN
agb-427	247	15	’s	’s	PART
agb-427	247	16	effectively	effectively	ADV
agb-427	247	17	positions	position	VERB
agb-427	247	18	both	both	CCONJ
agb-427	247	19	the	the	DET
agb-427	247	20	groups	group	NOUN
agb-427	247	21	and	and	CCONJ
agb-427	247	22	discrimination	discrimination	NOUN
agb-427	247	23	factors	factor	NOUN
agb-427	247	24	along	along	ADP
agb-427	247	25	two	two	NUM
agb-427	247	26	axes	axis	NOUN
agb-427	247	27	.	.	PUNCT
agb-427	248	1	this	this	DET
agb-427	248	2	evaluation	evaluation	NOUN
agb-427	248	3	supports	support	VERB
agb-427	248	4	the	the	DET
agb-427	248	5	conclusions	conclusion	NOUN
agb-427	248	6	presented	present	VERB
agb-427	248	7	in	in	ADP
agb-427	248	8	table	table	NOUN
agb-427	248	9	11	11	NUM
agb-427	248	10	,	,	PUNCT
agb-427	248	11	highlighting	highlight	VERB
agb-427	248	12	key	key	ADJ
agb-427	248	13	insights	insight	NOUN
agb-427	248	14	from	from	ADP
agb-427	248	15	the	the	DET
agb-427	248	16	analysis	analysis	NOUN
agb-427	248	17	.	.	PUNCT
agb-427	249	1	table	table	NOUN
agb-427	249	2	7	7	NUM
agb-427	249	3	:	:	PUNCT
agb-427	249	4	descriptive	descriptive	ADJ
agb-427	249	5	statistics	statistic	NOUN
agb-427	249	6	of	of	ADP
agb-427	249	7	da	da	PROPN
agb-427	249	8	and	and	CCONJ
agb-427	249	9	cg	cg	NOUN
agb-427	249	10	variables	variable	NOUN
agb-427	249	11	for	for	ADP
agb-427	249	12	the	the	DET
agb-427	249	13	three	three	NUM
agb-427	249	14	groups	group	NOUN
agb-427	249	15	.	.	PUNCT
agb-427	250	1	statistic	statistic	NOUN
agb-427	250	2	(	(	PUNCT
agb-427	250	3	%	%	INTJ
agb-427	250	4	)	)	PUNCT
agb-427	250	5	g1	g1	PROPN
agb-427	250	6	g2	g2	PROPN
agb-427	250	7	g3	g3	PROPN
agb-427	250	8	da	da	PROPN
agb-427	250	9	-0.971	-0.971	NUM
agb-427	250	10	0.87582	0.87582	NUM
agb-427	250	11	.03248	.03248	PUNCT
agb-427	250	12	duality	duality	NOUN
agb-427	250	13	0.1	0.1	NUM
agb-427	250	14	0.16	0.16	NUM
agb-427	250	15	0.73	0.73	NUM
agb-427	250	16	charter	charter	NOUN
agb-427	250	17	0.1	0.1	NUM
agb-427	250	18	0.3	0.3	NUM
agb-427	250	19	0.58	0.58	NUM
agb-427	250	20	big	big	ADJ
agb-427	250	21	6	6	NUM
agb-427	250	22	0.13	0.13	NUM
agb-427	250	23	.02	.02	NUM
agb-427	250	24	0.87	0.87	NUM
agb-427	250	25	expertise	expertise	NOUN
agb-427	250	26	0.26	0.26	NUM
agb-427	250	27	0.3	0.3	NUM
agb-427	250	28	0.34	0.34	NUM
agb-427	250	29	managerial	managerial	ADJ
agb-427	250	30	ownership	ownership	NOUN
agb-427	250	31	0.23	0.23	NUM
agb-427	250	32	0.26	0.26	NUM
agb-427	250	33	0.5	0.5	NUM
agb-427	250	34	%	%	NOUN
agb-427	250	35	external	external	ADJ
agb-427	250	36	in	in	ADP
agb-427	250	37	the	the	DET
agb-427	250	38	board	board	NOUN
agb-427	250	39	.09	.09	NUM
agb-427	250	40	0.426	0.426	NUM
agb-427	250	41	0.5	0.5	NUM
agb-427	250	42	audit	audit	NOUN
agb-427	250	43	committee	committee	NOUN
agb-427	250	44	size	size	NOUN
agb-427	250	45	0.3	0.3	NUM
agb-427	250	46	0.1	0.1	NUM
agb-427	250	47	0.5	0.5	NUM
agb-427	250	48	agbioforum	agbioforum	NOUN
agb-427	250	49	,	,	PUNCT
agb-427	250	50	27(1	27(1	NUM
agb-427	250	51	)	)	PUNCT
agb-427	250	52	,	,	PUNCT
agb-427	250	53	2025	2025	NUM
agb-427	251	1	|	|	ADV
agb-427	251	2	75	75	NUM
agb-427	251	3	thijeel	thijeel	NOUN
agb-427	251	4	et	et	PROPN
agb-427	251	5	al	al	PROPN
agb-427	251	6	—	—	PUNCT
agb-427	251	7	dividend	dividend	NOUN
agb-427	251	8	policy	policy	NOUN
agb-427	251	9	,	,	PUNCT
agb-427	251	10	earnings	earning	NOUN
agb-427	251	11	management	management	NOUN
agb-427	251	12	and	and	CCONJ
agb-427	251	13	corporate	corporate	ADJ
agb-427	251	14	governance	governance	NOUN
agb-427	251	15	:	:	PUNCT
agb-427	251	16	an	an	DET
agb-427	251	17	empirical	empirical	ADJ
agb-427	251	18	study	study	NOUN
agb-427	251	19	of	of	ADP
agb-427	251	20	american	american	PROPN
agb-427	251	21	agribusiness	agribusiness	PROPN
agb-427	251	22	firms	firm	NOUN
agb-427	251	23	table	table	VERB
agb-427	251	24	8	8	NUM
agb-427	251	25	:	:	PUNCT
agb-427	251	26	em	em	PRON
agb-427	251	27	and	and	CCONJ
agb-427	251	28	cg	cg	NOUN
agb-427	251	29	characteristics	characteristic	NOUN
agb-427	251	30	of	of	ADP
agb-427	251	31	the	the	DET
agb-427	251	32	three	three	NUM
agb-427	251	33	groups	group	NOUN
agb-427	251	34	.	.	PUNCT
agb-427	252	1	groups	group	NOUN
agb-427	252	2	em	em	PRON
agb-427	252	3	cg	cg	PROPN
agb-427	252	4	g1	g1	PROPN
agb-427	252	5	aggressive	aggressive	ADJ
agb-427	252	6	downward	downward	ADJ
agb-427	252	7	management	management	NOUN
agb-427	252	8	poor	poor	ADJ
agb-427	252	9	cg	cg	NOUN
agb-427	252	10	practices	practice	NOUN
agb-427	252	11	g2	g2	PROPN
agb-427	252	12	upward	upward	ADJ
agb-427	252	13	management	management	PROPN
agb-427	252	14	control	control	PROPN
agb-427	252	15	portfolio	portfolio	NOUN
agb-427	252	16	g3	g3	PROPN
agb-427	252	17	mild	mild	ADJ
agb-427	252	18	upward	upward	ADJ
agb-427	252	19	management	management	NOUN
agb-427	252	20	good	good	ADJ
agb-427	252	21	cg	cg	NOUN
agb-427	252	22	practices	practice	NOUN
agb-427	252	23	table	table	VERB
agb-427	252	24	9	9	NUM
agb-427	252	25	:	:	PUNCT
agb-427	252	26	structure	structure	NOUN
agb-427	252	27	matrix	matrix	NOUN
agb-427	252	28	.	.	PUNCT
agb-427	253	1	function	function	NOUN
agb-427	253	2	1	1	NUM
agb-427	253	3	function	function	NOUN
agb-427	253	4	2	2	NUM
agb-427	253	5	managerial	managerial	ADJ
agb-427	253	6	ownership	ownership	NOUN
agb-427	253	7	0.749	0.749	NUM
agb-427	253	8	*	*	PUNCT
agb-427	253	9	-0.352	-0.352	PUNCT
agb-427	253	10	holding	hold	VERB
agb-427	253	11	0.697	0.697	NUM
agb-427	253	12	*	*	NOUN
agb-427	253	13	-0.349	-0.349	PUNCT
agb-427	253	14	dividend	dividend	NOUN
agb-427	253	15	growth	growth	NOUN
agb-427	253	16	rate	rate	NOUN
agb-427	253	17	0.121	0.121	NUM
agb-427	253	18	*	*	SYM
agb-427	253	19	0.112	0.112	NUM
agb-427	253	20	debt	debt	NOUN
agb-427	253	21	ratio	ratio	NOUN
agb-427	253	22	-.070	-.070	PROPN
agb-427	253	23	0.452	0.452	NUM
agb-427	253	24	*	*	VERB
agb-427	253	25	fixed	fix	VERB
agb-427	253	26	assets	asset	NOUN
agb-427	253	27	/	/	SYM
agb-427	253	28	total	total	ADJ
agb-427	253	29	assets	asset	NOUN
agb-427	253	30	.019	.019	NUM
agb-427	253	31	0.487	0.487	NUM
agb-427	253	32	*	*	PUNCT
agb-427	253	33	free	free	ADJ
agb-427	253	34	cash	cash	NOUN
agb-427	253	35	flow	flow	NOUN
agb-427	253	36	-.044	-.044	PUNCT
agb-427	254	1	-0.324	-0.324	PROPN
agb-427	254	2	*	*	PUNCT
agb-427	254	3	table	table	NOUN
agb-427	254	4	10	10	NUM
agb-427	254	5	:	:	PUNCT
agb-427	254	6	functions	function	NOUN
agb-427	254	7	at	at	ADP
agb-427	254	8	group	group	NOUN
agb-427	254	9	centroids	centroid	NOUN
agb-427	254	10	.	.	PUNCT
agb-427	255	1	cluster	cluster	NOUN
agb-427	255	2	number	number	NOUN
agb-427	255	3	of	of	ADP
agb-427	255	4	case	case	NOUN
agb-427	255	5	function	function	NOUN
agb-427	255	6	1	1	NUM
agb-427	255	7	.	.	PUNCT
agb-427	255	8	function	function	VERB
agb-427	255	9	2	2	NUM
agb-427	255	10	1	1	NUM
agb-427	255	11	-0.282	-0.282	SYM
agb-427	255	12	0.378	0.378	NUM
agb-427	255	13	2	2	NUM
agb-427	255	14	-0.591	-0.591	NOUN
agb-427	255	15	-0.280	-0.280	NOUN
agb-427	255	16	3	3	NUM
agb-427	255	17	4.547	4.547	NUM
agb-427	255	18	-0.102	-0.102	NOUN
agb-427	255	19	table	table	NOUN
agb-427	255	20	11	11	NUM
agb-427	255	21	:	:	PUNCT
agb-427	255	22	positioning	positioning	NOUN
agb-427	255	23	on	on	ADP
agb-427	255	24	the	the	DET
agb-427	255	25	axes	axis	NOUN
agb-427	255	26	and	and	CCONJ
agb-427	255	27	characteristics	characteristic	NOUN
agb-427	255	28	of	of	ADP
agb-427	255	29	the	the	DET
agb-427	255	30	groups	group	NOUN
agb-427	255	31	.	.	PUNCT
agb-427	256	1	groups	group	NOUN
agb-427	256	2	propriety	propriety	NOUN
agb-427	256	3	managerial	managerial	ADJ
agb-427	256	4	holding	hold	VERB
agb-427	256	5	free	free	ADJ
agb-427	256	6	-	-	PUNCT
agb-427	256	7	cash	cash	NOUN
agb-427	256	8	-	-	PUNCT
agb-427	256	9	flow	flow	NOUN
agb-427	256	10	g1	g1	NOUN
agb-427	256	11	g2	g2	PROPN
agb-427	256	12	high	high	PROPN
agb-427	256	13	g3	g3	PROPN
agb-427	256	14	high	high	ADJ
agb-427	256	15	high	high	ADJ
agb-427	256	16	groups	group	NOUN
agb-427	256	17	medium	medium	ADJ
agb-427	256	18	holding	hold	VERB
agb-427	256	19	free	free	ADJ
agb-427	256	20	-	-	PUNCT
agb-427	256	21	cash	cash	NOUN
agb-427	256	22	-	-	PUNCT
agb-427	256	23	flow	flow	NOUN
agb-427	256	24	g1	g1	NOUN
agb-427	256	25	g2	g2	PROPN
agb-427	256	26	high	high	PROPN
agb-427	256	27	g3	g3	PROPN
agb-427	256	28	high	high	ADJ
agb-427	256	29	high	high	ADV
agb-427	256	30	the	the	DET
agb-427	256	31	group	group	NOUN
agb-427	256	32	with	with	ADP
agb-427	256	33	the	the	DET
agb-427	256	34	strongest	strong	ADJ
agb-427	256	35	cg	cg	NOUN
agb-427	256	36	structure	structure	NOUN
agb-427	256	37	and	and	CCONJ
agb-427	256	38	lowest	low	ADJ
agb-427	256	39	em	em	PRON
agb-427	256	40	is	be	AUX
agb-427	256	41	marked	mark	VERB
agb-427	256	42	by	by	ADP
agb-427	256	43	high	high	ADJ
agb-427	256	44	managerial	managerial	ADJ
agb-427	256	45	ownership	ownership	NOUN
agb-427	256	46	,	,	PUNCT
agb-427	256	47	concentrated	concentrated	ADJ
agb-427	256	48	ownership	ownership	NOUN
agb-427	256	49	,	,	PUNCT
agb-427	256	50	and	and	CCONJ
agb-427	256	51	high	high	ADJ
agb-427	256	52	dividend	dividend	NOUN
agb-427	256	53	pay	pay	NOUN
agb-427	256	54	-	-	PUNCT
agb-427	256	55	out	out	NOUN
agb-427	256	56	.	.	PUNCT
agb-427	257	1	the	the	DET
agb-427	257	2	negative	negative	ADJ
agb-427	257	3	relationship	relationship	NOUN
agb-427	257	4	between	between	ADP
agb-427	257	5	managerial	managerial	ADJ
agb-427	257	6	ownership	ownership	NOUN
agb-427	257	7	and	and	CCONJ
agb-427	257	8	em	em	PRON
agb-427	257	9	holds	hold	VERB
agb-427	257	10	when	when	SCONJ
agb-427	257	11	the	the	DET
agb-427	257	12	manager	manager	NOUN
agb-427	257	13	does	do	AUX
agb-427	257	14	not	not	PART
agb-427	257	15	fully	fully	ADV
agb-427	257	16	own	own	VERB
agb-427	257	17	the	the	DET
agb-427	257	18	firm	firm	NOUN
agb-427	257	19	;	;	PUNCT
agb-427	257	20	otherwise	otherwise	ADV
agb-427	257	21	,	,	PUNCT
agb-427	257	22	distributing	distribute	VERB
agb-427	257	23	dividends	dividend	NOUN
agb-427	257	24	would	would	AUX
agb-427	257	25	benefit	benefit	VERB
agb-427	257	26	the	the	DET
agb-427	257	27	manager	manager	NOUN
agb-427	257	28	directly	directly	ADV
agb-427	257	29	.	.	PUNCT
agb-427	258	1	ownership	ownership	NOUN
agb-427	258	2	concentration	concentration	NOUN
agb-427	258	3	reduces	reduce	VERB
agb-427	258	4	em	em	PRON
agb-427	258	5	by	by	ADP
agb-427	258	6	lowering	lower	VERB
agb-427	258	7	agency	agency	NOUN
agb-427	258	8	costs	cost	NOUN
agb-427	258	9	,	,	PUNCT
agb-427	258	10	as	as	SCONJ
agb-427	258	11	dispersed	disperse	VERB
agb-427	258	12	ownership	ownership	NOUN
agb-427	258	13	tends	tend	VERB
agb-427	258	14	to	to	PART
agb-427	258	15	increase	increase	VERB
agb-427	258	16	them	they	PRON
agb-427	258	17	.	.	PUNCT
agb-427	259	1	finally	finally	ADV
agb-427	259	2	,	,	PUNCT
agb-427	259	3	dividend	dividend	VERB
agb-427	259	4	pay	pay	NOUN
agb-427	259	5	-	-	PUNCT
agb-427	259	6	outs	out	NOUN
agb-427	259	7	negatively	negatively	ADV
agb-427	259	8	impact	impact	VERB
agb-427	259	9	em	em	PRON
agb-427	259	10	,	,	PUNCT
agb-427	259	11	indicating	indicate	VERB
agb-427	259	12	that	that	SCONJ
agb-427	259	13	their	their	PRON
agb-427	259	14	role	role	NOUN
agb-427	259	15	as	as	ADP
agb-427	259	16	a	a	DET
agb-427	259	17	control	control	NOUN
agb-427	259	18	mechanism	mechanism	NOUN
agb-427	259	19	—	—	PUNCT
agb-427	259	20	by	by	ADP
agb-427	259	21	limiting	limit	VERB
agb-427	259	22	free	free	ADJ
agb-427	259	23	cash	cash	NOUN
agb-427	259	24	flow	flow	NOUN
agb-427	259	25	—	—	PUNCT
agb-427	259	26	outweighs	outweigh	VERB
agb-427	259	27	any	any	DET
agb-427	259	28	incentive	incentive	ADJ
agb-427	259	29	effect	effect	NOUN
agb-427	259	30	on	on	ADP
agb-427	259	31	em	em	PRON
agb-427	259	32	.	.	PUNCT
agb-427	260	1	the	the	DET
agb-427	260	2	model	model	NOUN
agb-427	260	3	is	be	AUX
agb-427	260	4	as	as	SCONJ
agb-427	260	5	follows	follow	VERB
agb-427	260	6	:	:	PUNCT
agb-427	260	7	dai	dai	PROPN
agb-427	260	8	,	,	PUNCT
agb-427	260	9	t	t	NOUN
agb-427	260	10	=	=	SYM
agb-427	260	11	α1	α1	PROPN
agb-427	260	12	managerial	managerial	ADJ
agb-427	260	13	ownership	ownership	NOUN
agb-427	260	14	+	+	CCONJ
agb-427	260	15	α2	α2	ADV
agb-427	260	16	holding	hold	VERB
agb-427	260	17	+	+	CCONJ
agb-427	260	18	α3	α3	ADJ
agb-427	260	19	duality	duality	NOUN
agb-427	260	20	+	+	CCONJ
agb-427	260	21	α4	α4	NOUN
agb-427	260	22	seniority	seniority	NOUN
agb-427	260	23	+	+	CCONJ
agb-427	260	24	α5	α5	NOUN
agb-427	260	25	charter	charter	NOUN
agb-427	260	26	+	+	CCONJ
agb-427	260	27	α6	α6	NOUN
agb-427	260	28	big6	big6	VERB
agb-427	260	29	+	+	CCONJ
agb-427	260	30	α7	α7	NOUN
agb-427	260	31	%	%	NOUN
agb-427	260	32	external	external	ADJ
agb-427	260	33	in	in	ADP
agb-427	260	34	board	board	NOUN
agb-427	260	35	of	of	ADP
agb-427	260	36	directors	director	NOUN
agb-427	260	37	+	+	CCONJ
agb-427	261	1	α8	α8	NOUN
agb-427	261	2	%	%	NOUN
agb-427	261	3	external	external	ADJ
agb-427	261	4	in	in	ADP
agb-427	261	5	audit	audit	NOUN
agb-427	261	6	committee	committee	NOUN
agb-427	261	7	+	+	CCONJ
agb-427	261	8	α9	α9	PROPN
agb-427	261	9	log	log	NOUN
agb-427	261	10	of	of	ADP
agb-427	261	11	board	board	NOUN
agb-427	261	12	size	size	NOUN
agb-427	261	13	+	+	CCONJ
agb-427	261	14	α10	α10	ADJ
agb-427	261	15	log	log	NOUN
agb-427	261	16	of	of	ADP
agb-427	261	17	audit	audit	NOUN
agb-427	261	18	committee	committee	NOUN
agb-427	261	19	size	size	NOUN
agb-427	261	20	+	+	CCONJ
agb-427	261	21	α11	α11	NOUN
agb-427	261	22	log	log	NOUN
agb-427	261	23	of	of	ADP
agb-427	261	24	number	number	NOUN
agb-427	261	25	of	of	ADP
agb-427	261	26	board	board	NOUN
agb-427	261	27	meetings	meeting	NOUN
agb-427	261	28	+	+	CCONJ
agb-427	261	29	α12	α12	NOUN
agb-427	261	30	log	log	NOUN
agb-427	261	31	of	of	ADP
agb-427	261	32	number	number	NOUN
agb-427	261	33	of	of	ADP
agb-427	261	34	audit	audit	NOUN
agb-427	261	35	committee	committee	NOUN
agb-427	261	36	meetings	meeting	NOUN
agb-427	261	37	+	+	CCONJ
agb-427	261	38	α13	α13	NOUN
agb-427	261	39	expertise	expertise	NOUN
agb-427	261	40	+	+	CCONJ
agb-427	261	41	α14	α14	NUM
agb-427	261	42	dividend	dividend	NOUN
agb-427	261	43	growth	growth	NOUN
agb-427	261	44	rate	rate	NOUN
agb-427	261	45	+	+	CCONJ
agb-427	261	46	εi	εi	VERB
agb-427	261	47	,	,	PUNCT
agb-427	261	48	t	t	PROPN
agb-427	261	49	the	the	DET
agb-427	261	50	regression	regression	NOUN
agb-427	261	51	results	result	NOUN
agb-427	261	52	are	be	AUX
agb-427	261	53	presented	present	VERB
agb-427	261	54	in	in	ADP
agb-427	261	55	table	table	NOUN
agb-427	261	56	12	12	NUM
agb-427	261	57	.	.	PUNCT
agb-427	262	1	a	a	DET
agb-427	262	2	negative	negative	ADJ
agb-427	262	3	and	and	CCONJ
agb-427	262	4	significant	significant	ADJ
agb-427	262	5	coefficient	coefficient	NOUN
agb-427	262	6	indicates	indicate	VERB
agb-427	262	7	an	an	DET
agb-427	262	8	inverse	inverse	NOUN
agb-427	262	9	relationship	relationship	NOUN
agb-427	262	10	between	between	ADP
agb-427	262	11	dividend	dividend	NOUN
agb-427	262	12	growth	growth	NOUN
agb-427	262	13	rate	rate	NOUN
agb-427	262	14	and	and	CCONJ
agb-427	262	15	da	da	NOUN
agb-427	262	16	,	,	PUNCT
agb-427	262	17	showing	show	VERB
agb-427	262	18	that	that	SCONJ
agb-427	262	19	higher	high	ADJ
agb-427	262	20	dp	dp	NOUN
agb-427	262	21	correspond	correspond	NOUN
agb-427	262	22	to	to	ADP
agb-427	262	23	lower	lower	VERB
agb-427	262	24	da	da	NOUN
agb-427	262	25	,	,	PUNCT
agb-427	262	26	which	which	PRON
agb-427	262	27	supports	support	VERB
agb-427	262	28	dp	dp	NOUN
agb-427	262	29	’s	’s	PART
agb-427	262	30	role	role	NOUN
agb-427	262	31	as	as	ADP
agb-427	262	32	a	a	DET
agb-427	262	33	cg	cg	NOUN
agb-427	262	34	mechanism	mechanism	NOUN
agb-427	262	35	.	.	PUNCT
agb-427	263	1	the	the	DET
agb-427	263	2	first	first	ADJ
agb-427	263	3	group	group	NOUN
agb-427	263	4	,	,	PUNCT
agb-427	263	5	with	with	ADP
agb-427	263	6	weak	weak	ADJ
agb-427	263	7	cg	cg	NOUN
agb-427	263	8	and	and	CCONJ
agb-427	263	9	high	high	ADJ
agb-427	263	10	em	em	PRON
agb-427	263	11	,	,	PUNCT
agb-427	263	12	has	have	VERB
agb-427	263	13	a	a	DET
agb-427	263	14	high	high	ADJ
agb-427	263	15	debt	debt	NOUN
agb-427	263	16	ratio	ratio	NOUN
agb-427	263	17	and	and	CCONJ
agb-427	263	18	a	a	DET
agb-427	263	19	high	high	ADJ
agb-427	263	20	fixed	fix	VERB
agb-427	263	21	asset	asset	NOUN
agb-427	263	22	ratio	ratio	NOUN
agb-427	263	23	to	to	ADP
agb-427	263	24	total	total	ADJ
agb-427	263	25	assets	asset	NOUN
agb-427	263	26	.	.	PUNCT
agb-427	264	1	to	to	PART
agb-427	264	2	manage	manage	VERB
agb-427	264	3	liquidity	liquidity	NOUN
agb-427	264	4	needs	need	NOUN
agb-427	264	5	and	and	CCONJ
agb-427	264	6	avoid	avoid	VERB
agb-427	264	7	conflicts	conflict	NOUN
agb-427	264	8	with	with	ADP
agb-427	264	9	bondholders	bondholder	NOUN
agb-427	264	10	over	over	ADP
agb-427	264	11	fixed	fix	VERB
agb-427	264	12	assets	asset	NOUN
agb-427	264	13	,	,	PUNCT
agb-427	264	14	managers	manager	NOUN
agb-427	264	15	often	often	ADV
agb-427	264	16	incur	incur	VERB
agb-427	264	17	high	high	ADJ
agb-427	264	18	debt	debt	NOUN
agb-427	264	19	secured	secure	VERB
agb-427	264	20	by	by	ADP
agb-427	264	21	firm	firm	ADJ
agb-427	264	22	assets	asset	NOUN
agb-427	264	23	.	.	PUNCT
agb-427	265	1	these	these	DET
agb-427	265	2	investments	investment	NOUN
agb-427	265	3	can	can	AUX
agb-427	265	4	be	be	AUX
agb-427	265	5	manipulated	manipulate	VERB
agb-427	265	6	to	to	PART
agb-427	265	7	benefit	benefit	VERB
agb-427	265	8	managers	manager	NOUN
agb-427	265	9	personally	personally	ADV
agb-427	265	10	,	,	PUNCT
agb-427	265	11	such	such	ADJ
agb-427	265	12	as	as	ADP
agb-427	265	13	through	through	ADP
agb-427	265	14	stock	stock	NOUN
agb-427	265	15	purchases	purchase	NOUN
agb-427	265	16	.	.	PUNCT
agb-427	266	1	the	the	DET
agb-427	266	2	second	second	ADJ
agb-427	266	3	group	group	NOUN
agb-427	266	4	,	,	PUNCT
agb-427	266	5	acting	act	VERB
agb-427	266	6	as	as	ADP
agb-427	266	7	a	a	DET
agb-427	266	8	control	control	NOUN
agb-427	266	9	portfolio	portfolio	NOUN
agb-427	266	10	,	,	PUNCT
agb-427	266	11	has	have	VERB
agb-427	266	12	relatively	relatively	ADV
agb-427	266	13	high	high	ADJ
agb-427	266	14	free	free	ADJ
agb-427	266	15	cash	cash	NOUN
agb-427	266	16	flow	flow	NOUN
agb-427	266	17	,	,	PUNCT
agb-427	266	18	which	which	PRON
agb-427	266	19	,	,	PUNCT
agb-427	266	20	if	if	SCONJ
agb-427	266	21	not	not	PART
agb-427	266	22	reinvested	reinveste	VERB
agb-427	266	23	in	in	ADP
agb-427	266	24	profitable	profitable	ADJ
agb-427	266	25	projects	project	NOUN
agb-427	266	26	,	,	PUNCT
agb-427	266	27	could	could	AUX
agb-427	266	28	be	be	AUX
agb-427	266	29	used	use	VERB
agb-427	266	30	for	for	ADP
agb-427	266	31	managers	manager	NOUN
agb-427	266	32	’	'	PUNCT
agb-427	266	33	own	own	ADJ
agb-427	266	34	benefit	benefit	NOUN
agb-427	266	35	.	.	PUNCT
agb-427	267	1	table	table	NOUN
agb-427	267	2	12	12	NUM
agb-427	267	3	:	:	PUNCT
agb-427	267	4	regression	regression	NOUN
agb-427	267	5	results	result	NOUN
agb-427	267	6	of	of	ADP
agb-427	267	7	da	da	PROPN
agb-427	267	8	based	base	VERB
agb-427	267	9	on	on	ADP
agb-427	267	10	cg	cg	NOUN
agb-427	267	11	variables	variable	NOUN
agb-427	267	12	and	and	CCONJ
agb-427	267	13	dividend	dividend	NOUN
agb-427	267	14	growth	growth	NOUN
agb-427	267	15	rate	rate	NOUN
agb-427	267	16	.	.	PUNCT
agb-427	268	1	variable	variable	ADJ
agb-427	268	2	coefficient	coefficient	PROPN
agb-427	268	3	prob	prob	PROPN
agb-427	268	4	.	.	PUNCT
agb-427	269	1	duality	duality	NOUN
agb-427	269	2	.00000	.00000	PROPN
agb-427	269	3	.000	.000	NUM
agb-427	269	4	seniority	seniority	NOUN
agb-427	269	5	.06123	.06123	X
agb-427	269	6	.000	.000	NUM
agb-427	269	7	charter	charter	NOUN
agb-427	269	8	.00000	.00000	PROPN
agb-427	269	9	.001	.001	NUM
agb-427	269	10	big6	big6	PROPN
agb-427	269	11	.00000	.00000	NOUN
agb-427	269	12	.050	.050	NUM
agb-427	269	13	expertise	expertise	NOUN
agb-427	269	14	.00000	.00000	PROPN
agb-427	269	15	.086	.086	NUM
agb-427	269	16	managerial	managerial	ADJ
agb-427	269	17	ownership	ownership	NOUN
agb-427	269	18	.00000	.00000	PROPN
agb-427	269	19	.008	.008	NUM
agb-427	270	1	%	%	NOUN
agb-427	270	2	external	external	ADJ
agb-427	270	3	members	member	NOUN
agb-427	270	4	in	in	ADP
agb-427	270	5	the	the	DET
agb-427	270	6	board	board	NOUN
agb-427	270	7	of	of	ADP
agb-427	270	8	directors	director	NOUN
agb-427	270	9	.00000	.00000	VERB
agb-427	270	10	0.172	0.172	NUM
agb-427	270	11	%	%	NOUN
agb-427	270	12	external	external	ADJ
agb-427	270	13	members	member	NOUN
agb-427	270	14	in	in	ADP
agb-427	270	15	the	the	DET
agb-427	270	16	audit	audit	NOUN
agb-427	270	17	committee	committee	NOUN
agb-427	270	18	.00000	.00000	PROPN
agb-427	270	19	.023	.023	NUM
agb-427	270	20	log	log	NOUN
agb-427	270	21	of	of	ADP
agb-427	270	22	board	board	NOUN
agb-427	270	23	size	size	NOUN
agb-427	270	24	.00000	.00000	PROPN
agb-427	270	25	.019	.019	NUM
agb-427	270	26	log	log	NOUN
agb-427	270	27	of	of	ADP
agb-427	270	28	audit	audit	NOUN
agb-427	270	29	committee	committee	NOUN
agb-427	270	30	size	size	NOUN
agb-427	270	31	.00000	.00000	PROPN
agb-427	270	32	.069	.069	NUM
agb-427	270	33	log	log	NOUN
agb-427	270	34	of	of	ADP
agb-427	270	35	number	number	NOUN
agb-427	270	36	of	of	ADP
agb-427	270	37	board	board	NOUN
agb-427	270	38	meetings	meeting	NOUN
agb-427	270	39	.00000	.00000	PROPN
agb-427	270	40	.045	.045	NUM
agb-427	270	41	log	log	NOUN
agb-427	270	42	of	of	ADP
agb-427	270	43	number	number	NOUN
agb-427	270	44	of	of	ADP
agb-427	270	45	audit	audit	NOUN
agb-427	270	46	committee	committee	NOUN
agb-427	270	47	meetings	meeting	NOUN
agb-427	270	48	.00000	.00000	NOUN
agb-427	270	49	.000	.000	NUM
agb-427	271	1	holding	hold	VERB
agb-427	271	2	-.00090	-.00090	PUNCT
agb-427	271	3	.001	.001	NUM
agb-427	271	4	dividend	dividend	NOUN
agb-427	271	5	growth	growth	NOUN
agb-427	271	6	rate	rate	NOUN
agb-427	271	7	.00000	.00000	PROPN
agb-427	271	8	.000	.000	NUM
agb-427	271	9	conclusion	conclusion	NOUN
agb-427	271	10	this	this	DET
agb-427	271	11	study	study	NOUN
agb-427	271	12	offers	offer	VERB
agb-427	271	13	detailed	detailed	ADJ
agb-427	271	14	insights	insight	NOUN
agb-427	271	15	into	into	ADP
agb-427	271	16	the	the	DET
agb-427	271	17	interaction	interaction	NOUN
agb-427	271	18	between	between	ADP
agb-427	271	19	dp	dp	PROPN
agb-427	271	20	,	,	PUNCT
agb-427	271	21	em	em	PRON
agb-427	271	22	,	,	PUNCT
agb-427	271	23	and	and	CCONJ
agb-427	271	24	cg	cg	NOUN
agb-427	271	25	within	within	ADP
agb-427	271	26	us	us	PROPN
agb-427	271	27	agribusiness	agribusiness	NOUN
agb-427	271	28	firms	firm	NOUN
agb-427	271	29	.	.	PUNCT
agb-427	272	1	using	use	VERB
agb-427	272	2	statistical	statistical	ADJ
agb-427	272	3	analysis	analysis	NOUN
agb-427	272	4	of	of	ADP
agb-427	272	5	222	222	NUM
agb-427	272	6	firms	firm	NOUN
agb-427	272	7	from	from	ADP
agb-427	272	8	2014	2014	NUM
agb-427	272	9	to	to	ADP
agb-427	272	10	2021	2021	NUM
agb-427	272	11	,	,	PUNCT
agb-427	272	12	it	it	PRON
agb-427	272	13	demonstrates	demonstrate	VERB
agb-427	272	14	that	that	SCONJ
agb-427	272	15	dp	dp	NOUN
agb-427	272	16	influences	influence	VERB
agb-427	272	17	em	em	PRON
agb-427	272	18	,	,	PUNCT
agb-427	272	19	either	either	CCONJ
agb-427	272	20	encouraging	encouraging	ADJ
agb-427	272	21	or	or	CCONJ
agb-427	272	22	restricting	restrict	VERB
agb-427	272	23	it	it	PRON
agb-427	272	24	depending	depend	VERB
agb-427	272	25	on	on	ADP
agb-427	272	26	governance	governance	NOUN
agb-427	272	27	quality	quality	NOUN
agb-427	272	28	.	.	PUNCT
agb-427	273	1	results	result	NOUN
agb-427	273	2	reveal	reveal	VERB
agb-427	273	3	a	a	DET
agb-427	273	4	strong	strong	ADJ
agb-427	273	5	positive	positive	ADJ
agb-427	273	6	link	link	NOUN
agb-427	273	7	between	between	ADP
agb-427	273	8	dp	dp	NOUN
agb-427	273	9	and	and	CCONJ
agb-427	273	10	em	em	PRON
agb-427	273	11	,	,	PUNCT
agb-427	273	12	mainly	mainly	ADV
agb-427	273	13	through	through	ADP
agb-427	273	14	discretionary	discretionary	ADJ
agb-427	273	15	accruals	accrual	NOUN
agb-427	273	16	.	.	PUNCT
agb-427	274	1	typically	typically	ADV
agb-427	274	2	,	,	PUNCT
agb-427	274	3	earnings	earning	NOUN
agb-427	274	4	slightly	slightly	ADV
agb-427	274	5	decline	decline	VERB
agb-427	274	6	when	when	SCONJ
agb-427	274	7	dividends	dividend	NOUN
agb-427	274	8	increase	increase	VERB
agb-427	274	9	,	,	PUNCT
agb-427	274	10	while	while	SCONJ
agb-427	274	11	larger	large	ADJ
agb-427	274	12	earnings	earning	NOUN
agb-427	274	13	management	management	NOUN
agb-427	274	14	occurs	occur	VERB
agb-427	274	15	when	when	SCONJ
agb-427	274	16	dividends	dividend	NOUN
agb-427	274	17	fall	fall	VERB
agb-427	274	18	.	.	PUNCT
agb-427	275	1	stable	stable	ADJ
agb-427	275	2	dividend	dividend	NOUN
agb-427	275	3	growth	growth	NOUN
agb-427	275	4	reduces	reduce	VERB
agb-427	275	5	em	em	PRON
agb-427	275	6	efforts	effort	NOUN
agb-427	275	7	and	and	CCONJ
agb-427	275	8	sustains	sustain	VERB
agb-427	275	9	investor	investor	NOUN
agb-427	275	10	confidence	confidence	NOUN
agb-427	275	11	.	.	PUNCT
agb-427	276	1	this	this	PRON
agb-427	276	2	suggests	suggest	VERB
agb-427	276	3	managers	manager	NOUN
agb-427	276	4	adjust	adjust	VERB
agb-427	276	5	dividends	dividend	NOUN
agb-427	276	6	strategically	strategically	ADV
agb-427	276	7	to	to	PART
agb-427	276	8	influence	influence	VERB
agb-427	276	9	market	market	NOUN
agb-427	276	10	perceptions	perception	NOUN
agb-427	276	11	and	and	CCONJ
agb-427	276	12	protect	protect	VERB
agb-427	276	13	earnings	earning	NOUN
agb-427	276	14	amid	amid	ADP
agb-427	276	15	changing	change	VERB
agb-427	276	16	financial	financial	ADJ
agb-427	276	17	conditions	condition	NOUN
agb-427	276	18	.	.	PUNCT
agb-427	277	1	the	the	DET
agb-427	277	2	findings	finding	NOUN
agb-427	277	3	also	also	ADV
agb-427	277	4	show	show	VERB
agb-427	277	5	that	that	SCONJ
agb-427	277	6	governance	governance	NOUN
agb-427	277	7	quality	quality	NOUN
agb-427	277	8	significantly	significantly	ADV
agb-427	277	9	affects	affect	VERB
agb-427	277	10	the	the	DET
agb-427	277	11	nature	nature	NOUN
agb-427	277	12	and	and	CCONJ
agb-427	277	13	extent	extent	NOUN
agb-427	277	14	of	of	ADP
agb-427	277	15	em	em	PRON
agb-427	277	16	.	.	PUNCT
agb-427	278	1	firms	firm	NOUN
agb-427	278	2	with	with	ADP
agb-427	278	3	strong	strong	ADJ
agb-427	278	4	governance	governance	NOUN
agb-427	278	5	—	—	PUNCT
agb-427	278	6	characterised	characterise	VERB
agb-427	278	7	by	by	ADP
agb-427	278	8	active	active	ADJ
agb-427	278	9	audit	audit	NOUN
agb-427	278	10	committees	committee	NOUN
agb-427	278	11	,	,	PUNCT
agb-427	278	12	high	high	ADJ
agb-427	278	13	managerial	managerial	ADJ
agb-427	278	14	ownership	ownership	NOUN
agb-427	278	15	,	,	PUNCT
agb-427	278	16	and	and	CCONJ
agb-427	278	17	more	more	ADV
agb-427	278	18	independent	independent	ADJ
agb-427	278	19	board	board	NOUN
agb-427	278	20	members	member	NOUN
agb-427	278	21	—	—	PUNCT
agb-427	278	22	tend	tend	VERB
agb-427	278	23	to	to	PART
agb-427	278	24	avoid	avoid	VERB
agb-427	278	25	earnings	earning	NOUN
agb-427	278	26	manipulation	manipulation	NOUN
agb-427	278	27	.	.	PUNCT
agb-427	279	1	conversely	conversely	ADV
agb-427	279	2	,	,	PUNCT
agb-427	279	3	weak	weak	ADJ
agb-427	279	4	governance	governance	NOUN
agb-427	279	5	correlates	correlate	VERB
agb-427	279	6	with	with	ADP
agb-427	279	7	aggressive	aggressive	ADJ
agb-427	279	8	em	em	PRON
agb-427	279	9	practices	practice	NOUN
agb-427	279	10	.	.	PUNCT
agb-427	280	1	discriminant	discriminant	ADJ
agb-427	280	2	analysis	analysis	NOUN
agb-427	280	3	highlights	highlight	NOUN
agb-427	280	4	which	which	PRON
agb-427	280	5	governance	governance	NOUN
agb-427	280	6	features	feature	NOUN
agb-427	280	7	deter	deter	VERB
agb-427	280	8	or	or	CCONJ
agb-427	280	9	permit	permit	VERB
agb-427	280	10	em	em	PRON
agb-427	280	11	.	.	PUNCT
agb-427	281	1	dp	dp	PROPN
agb-427	281	2	in	in	ADP
agb-427	281	3	agribusiness	agribusiness	NOUN
agb-427	281	4	can	can	AUX
agb-427	281	5	complement	complement	VERB
agb-427	281	6	or	or	CCONJ
agb-427	281	7	substitute	substitute	VERB
agb-427	281	8	traditional	traditional	ADJ
agb-427	281	9	governance	governance	NOUN
agb-427	281	10	mechanisms	mechanism	NOUN
agb-427	281	11	by	by	ADP
agb-427	281	12	limiting	limit	VERB
agb-427	281	13	managers	manager	NOUN
agb-427	281	14	’	'	PUNCT
agb-427	281	15	free	free	ADJ
agb-427	281	16	cash	cash	NOUN
agb-427	281	17	flow	flow	NOUN
agb-427	281	18	,	,	PUNCT
agb-427	281	19	integrating	integrate	VERB
agb-427	281	20	internal	internal	ADJ
agb-427	281	21	and	and	CCONJ
agb-427	281	22	external	external	ADJ
agb-427	281	23	financing	financing	NOUN
agb-427	281	24	decisions	decision	NOUN
agb-427	281	25	,	,	PUNCT
agb-427	281	26	agbioforum	agbioforum	NOUN
agb-427	281	27	,	,	PUNCT
agb-427	281	28	27(1	27(1	NUM
agb-427	281	29	)	)	PUNCT
agb-427	281	30	,	,	PUNCT
agb-427	281	31	2025	2025	NUM
agb-427	281	32	|	|	ADV
agb-427	281	33	76	76	NUM
agb-427	281	34	thijeel	thijeel	NOUN
agb-427	281	35	et	et	PROPN
agb-427	281	36	al	al	PROPN
agb-427	281	37	—	—	PUNCT
agb-427	281	38	dividend	dividend	NOUN
agb-427	281	39	policy	policy	NOUN
agb-427	281	40	,	,	PUNCT
agb-427	281	41	earnings	earning	NOUN
agb-427	281	42	management	management	NOUN
agb-427	281	43	and	and	CCONJ
agb-427	281	44	corporate	corporate	ADJ
agb-427	281	45	governance	governance	NOUN
agb-427	281	46	:	:	PUNCT
agb-427	281	47	an	an	DET
agb-427	281	48	empirical	empirical	ADJ
agb-427	281	49	study	study	NOUN
agb-427	281	50	of	of	ADP
agb-427	281	51	american	american	ADJ
agb-427	281	52	agribusiness	agribusiness	PROPN
agb-427	281	53	firms	firm	NOUN
agb-427	281	54	and	and	CCONJ
agb-427	281	55	improving	improve	VERB
agb-427	281	56	governance	governance	NOUN
agb-427	281	57	effectiveness	effectiveness	NOUN
agb-427	281	58	.	.	PUNCT
agb-427	282	1	dp	dp	NOUN
agb-427	282	2	rises	rise	VERB
agb-427	282	3	with	with	ADP
agb-427	282	4	managerial	managerial	ADJ
agb-427	282	5	ownership	ownership	NOUN
agb-427	282	6	and	and	CCONJ
agb-427	282	7	fixed	fix	VERB
agb-427	282	8	assets	asset	NOUN
agb-427	282	9	but	but	CCONJ
agb-427	282	10	falls	fall	VERB
agb-427	282	11	with	with	ADP
agb-427	282	12	concentrated	concentrated	ADJ
agb-427	282	13	ownership	ownership	NOUN
agb-427	282	14	and	and	CCONJ
agb-427	282	15	high	high	ADJ
agb-427	282	16	free	free	ADJ
agb-427	282	17	cash	cash	NOUN
agb-427	282	18	flow	flow	NOUN
agb-427	282	19	,	,	PUNCT
agb-427	282	20	confirming	confirm	VERB
agb-427	282	21	its	its	PRON
agb-427	282	22	role	role	NOUN
agb-427	282	23	in	in	ADP
agb-427	282	24	managing	manage	VERB
agb-427	282	25	agency	agency	NOUN
agb-427	282	26	conflicts	conflict	NOUN
agb-427	282	27	.	.	PUNCT
agb-427	283	1	the	the	DET
agb-427	283	2	study	study	NOUN
agb-427	283	3	advises	advise	VERB
agb-427	283	4	policymakers	policymaker	NOUN
agb-427	283	5	,	,	PUNCT
agb-427	283	6	investors	investor	NOUN
agb-427	283	7	,	,	PUNCT
agb-427	283	8	and	and	CCONJ
agb-427	283	9	regulators	regulator	NOUN
agb-427	283	10	to	to	PART
agb-427	283	11	design	design	VERB
agb-427	283	12	dividend	dividend	NOUN
agb-427	283	13	and	and	CCONJ
agb-427	283	14	governance	governance	NOUN
agb-427	283	15	frameworks	framework	NOUN
agb-427	283	16	addressing	address	VERB
agb-427	283	17	sector	sector	NOUN
agb-427	283	18	-	-	PUNCT
agb-427	283	19	specific	specific	ADJ
agb-427	283	20	challenges	challenge	NOUN
agb-427	283	21	such	such	ADJ
agb-427	283	22	as	as	ADP
agb-427	283	23	seasonal	seasonal	ADJ
agb-427	283	24	earnings	earning	NOUN
agb-427	283	25	,	,	PUNCT
agb-427	283	26	regulatory	regulatory	ADJ
agb-427	283	27	constraints	constraint	NOUN
agb-427	283	28	,	,	PUNCT
agb-427	283	29	and	and	CCONJ
agb-427	283	30	limited	limited	ADJ
agb-427	283	31	capital	capital	NOUN
agb-427	283	32	.	.	PUNCT
agb-427	284	1	combining	combine	VERB
agb-427	284	2	strong	strong	ADJ
agb-427	284	3	cg	cg	NOUN
agb-427	284	4	with	with	ADP
agb-427	284	5	dividend	dividend	NOUN
agb-427	284	6	strategies	strategy	NOUN
agb-427	284	7	could	could	AUX
agb-427	284	8	enhance	enhance	VERB
agb-427	284	9	profitability	profitability	NOUN
agb-427	284	10	,	,	PUNCT
agb-427	284	11	investor	investor	NOUN
agb-427	284	12	trust	trust	NOUN
agb-427	284	13	,	,	PUNCT
agb-427	284	14	and	and	CCONJ
agb-427	284	15	sector	sector	NOUN
agb-427	284	16	resilience	resilience	NOUN
agb-427	284	17	.	.	PUNCT
agb-427	285	1	the	the	DET
agb-427	285	2	research	research	NOUN
agb-427	285	3	further	far	ADV
agb-427	285	4	suggests	suggest	VERB
agb-427	285	5	expanding	expand	VERB
agb-427	285	6	studies	study	NOUN
agb-427	285	7	across	across	ADP
agb-427	285	8	regions	region	NOUN
agb-427	285	9	and	and	CCONJ
agb-427	285	10	integrating	integrate	VERB
agb-427	285	11	esg	esg	NOUN
agb-427	285	12	factors	factor	NOUN
agb-427	285	13	to	to	PART
agb-427	285	14	better	well	ADV
agb-427	285	15	understand	understand	VERB
agb-427	285	16	their	their	PRON
agb-427	285	17	interaction	interaction	NOUN
agb-427	285	18	with	with	ADP
agb-427	285	19	financial	financial	ADJ
agb-427	285	20	practices	practice	NOUN
agb-427	285	21	in	in	ADP
agb-427	285	22	agribusiness	agribusiness	NOUN
agb-427	285	23	and	and	CCONJ
agb-427	285	24	beyond	beyond	ADP
agb-427	285	25	.	.	PUNCT
agb-427	286	1	references	reference	NOUN
agb-427	286	2	abbadi	abbadi	NOUN
agb-427	286	3	,	,	PUNCT
agb-427	286	4	s.	s.	PROPN
agb-427	286	5	s.	s.	PROPN
agb-427	286	6	,	,	PUNCT
agb-427	286	7	hijazi	hijazi	PROPN
agb-427	286	8	,	,	PUNCT
agb-427	286	9	q.	q.	PROPN
agb-427	286	10	f.	f.	PROPN
agb-427	286	11	,	,	PUNCT
agb-427	286	12	&	&	CCONJ
agb-427	286	13	al	al	PROPN
agb-427	286	14	-	-	PUNCT
agb-427	286	15	rahahleh	rahahleh	PROPN
agb-427	286	16	,	,	PUNCT
agb-427	286	17	a.	a.	PROPN
agb-427	286	18	s.	s.	PROPN
agb-427	286	19	(	(	PUNCT
agb-427	286	20	2016	2016	NUM
agb-427	286	21	)	)	PUNCT
agb-427	286	22	.	.	PUNCT
agb-427	287	1	corporate	corporate	ADJ
agb-427	287	2	governance	governance	NOUN
agb-427	287	3	quality	quality	NOUN
agb-427	287	4	and	and	CCONJ
agb-427	287	5	earnings	earning	NOUN
agb-427	287	6	management	management	NOUN
agb-427	287	7	:	:	PUNCT
agb-427	287	8	evidence	evidence	NOUN
agb-427	287	9	from	from	ADP
agb-427	287	10	jordan	jordan	PROPN
agb-427	287	11	.	.	PUNCT
agb-427	288	1	australasian	australasian	ADJ
agb-427	288	2	accounting	accounting	NOUN
agb-427	288	3	,	,	PUNCT
agb-427	288	4	business	business	NOUN
agb-427	288	5	and	and	CCONJ
agb-427	288	6	finance	finance	NOUN
agb-427	288	7	journal	journal	NOUN
agb-427	288	8	,	,	PUNCT
agb-427	288	9	10(2	10(2	NUM
agb-427	288	10	)	)	PUNCT
agb-427	288	11	,	,	PUNCT
agb-427	288	12	54	54	NUM
agb-427	288	13	-	-	SYM
agb-427	288	14	75	75	NUM
agb-427	288	15	.	.	PUNCT
agb-427	289	1	doi	doi	NOUN
agb-427	289	2	:	:	PUNCT
agb-427	289	3	https://doi.org/10.14453/aabfj.v10i2.4	https://doi.org/10.14453/aabfj.v10i2.4	PROPN
agb-427	289	4	ahmad	ahmad	PROPN
agb-427	289	5	,	,	PUNCT
agb-427	289	6	g.	g.	PROPN
agb-427	289	7	,	,	PUNCT
agb-427	289	8	subhan	subhan	ADV
agb-427	289	9	,	,	PUNCT
agb-427	289	10	m.	m.	NOUN
agb-427	289	11	,	,	PUNCT
agb-427	289	12	hayat	hayat	PROPN
agb-427	289	13	,	,	PUNCT
agb-427	289	14	f.	f.	PROPN
agb-427	289	15	,	,	PUNCT
agb-427	289	16	&	&	CCONJ
agb-427	289	17	al	al	PROPN
agb-427	289	18	-	-	PUNCT
agb-427	289	19	faryan	faryan	PROPN
agb-427	289	20	,	,	PUNCT
agb-427	289	21	m.	m.	NOUN
agb-427	289	22	a.	a.	PROPN
agb-427	289	23	s.	s.	PROPN
agb-427	289	24	(	(	PUNCT
agb-427	289	25	2023	2023	NUM
agb-427	289	26	)	)	PUNCT
agb-427	289	27	.	.	PUNCT
agb-427	290	1	unravelling	unravel	VERB
agb-427	290	2	the	the	DET
agb-427	290	3	truth	truth	NOUN
agb-427	290	4	:	:	PUNCT
agb-427	290	5	a	a	DET
agb-427	290	6	bibliometric	bibliometric	ADJ
agb-427	290	7	analysis	analysis	NOUN
agb-427	290	8	of	of	ADP
agb-427	290	9	earnings	earning	NOUN
agb-427	290	10	management	management	NOUN
agb-427	290	11	practices	practice	NOUN
agb-427	290	12	.	.	PUNCT
agb-427	291	1	cogent	cogent	NOUN
agb-427	291	2	business	business	PROPN
agb-427	291	3	&	&	CCONJ
agb-427	291	4	management	management	PROPN
agb-427	291	5	,	,	PUNCT
agb-427	291	6	10(1	10(1	NUM
agb-427	291	7	)	)	PUNCT
agb-427	291	8	,	,	PUNCT
agb-427	291	9	2194088	2194088	NUM
agb-427	291	10	.	.	PUNCT
agb-427	292	1	doi	doi	NOUN
agb-427	292	2	:	:	PUNCT
agb-427	292	3	https://doi.org/10.1080/23311975	https://doi.org/10.1080/23311975	X
agb-427	292	4	.	.	PUNCT
agb-427	293	1	2023.2194088	2023.2194088	NUM
agb-427	293	2	barry	barry	PROPN
agb-427	293	3	,	,	PUNCT
agb-427	293	4	p.	p.	PROPN
agb-427	293	5	j.	j.	PROPN
agb-427	293	6	,	,	PUNCT
agb-427	293	7	ellinger	ellinger	NOUN
agb-427	293	8	,	,	PUNCT
agb-427	293	9	p.	p.	NOUN
agb-427	293	10	n.	n.	NOUN
agb-427	293	11	,	,	PUNCT
agb-427	293	12	hopkin	hopkin	PROPN
agb-427	293	13	,	,	PUNCT
agb-427	293	14	j.	j.	PROPN
agb-427	293	15	,	,	PUNCT
agb-427	293	16	&	&	CCONJ
agb-427	293	17	baker	baker	PROPN
agb-427	293	18	,	,	PUNCT
agb-427	293	19	c.	c.	PROPN
agb-427	293	20	b.	b.	PROPN
agb-427	293	21	(	(	PUNCT
agb-427	293	22	2012	2012	NUM
agb-427	293	23	)	)	PUNCT
agb-427	293	24	.	.	PUNCT
agb-427	294	1	financial	financial	ADJ
agb-427	294	2	management	management	NOUN
agb-427	294	3	in	in	ADP
agb-427	294	4	agriculture	agriculture	NOUN
agb-427	294	5	.	.	PUNCT
agb-427	295	1	in	in	ADP
agb-427	295	2	(	(	PUNCT
agb-427	295	3	vol	vol	NOUN
agb-427	295	4	.	.	NOUN
agb-427	295	5	397	397	NUM
agb-427	295	6	)	)	PUNCT
agb-427	295	7	.	.	PUNCT
agb-427	296	1	upper	upper	ADJ
agb-427	296	2	saddle	saddle	PROPN
agb-427	296	3	river	river	PROPN
agb-427	296	4	,	,	PUNCT
agb-427	296	5	nj	nj	PROPN
agb-427	296	6	:	:	PUNCT
agb-427	296	7	prentice	prentice	PROPN
agb-427	296	8	hall	hall	PROPN
agb-427	296	9	.	.	PUNCT
agb-427	297	1	retrieved	retrieve	VERB
agb-427	297	2	from	from	ADP
agb-427	297	3	https://library.wur.nl/webquery/titel/1963347	https://library.wur.nl/webquery/titel/1963347	PROPN
agb-427	297	4	baysinger	baysinger	NOUN
agb-427	297	5	,	,	PUNCT
agb-427	297	6	b.	b.	PROPN
agb-427	297	7	d.	d.	PROPN
agb-427	297	8	,	,	PUNCT
agb-427	297	9	&	&	CCONJ
agb-427	297	10	butler	butler	PROPN
agb-427	297	11	,	,	PUNCT
agb-427	297	12	h.	h.	PROPN
agb-427	297	13	n.	n.	PROPN
agb-427	297	14	(	(	PUNCT
agb-427	297	15	2019	2019	NUM
agb-427	297	16	)	)	PUNCT
agb-427	297	17	.	.	PUNCT
agb-427	298	1	corporate	corporate	ADJ
agb-427	298	2	governance	governance	NOUN
agb-427	298	3	and	and	CCONJ
agb-427	298	4	the	the	DET
agb-427	298	5	board	board	NOUN
agb-427	298	6	of	of	ADP
agb-427	298	7	directors	director	NOUN
agb-427	298	8	:	:	PUNCT
agb-427	298	9	performance	performance	NOUN
agb-427	298	10	effects	effect	NOUN
agb-427	298	11	of	of	ADP
agb-427	298	12	changes	change	NOUN
agb-427	298	13	in	in	ADP
agb-427	298	14	board	board	NOUN
agb-427	298	15	composition	composition	NOUN
agb-427	298	16	.	.	PUNCT
agb-427	299	1	in	in	ADP
agb-427	299	2	r.	r.	PROPN
agb-427	299	3	i.	i.	PROPN
agb-427	299	4	tricker	tricker	PROPN
agb-427	299	5	(	(	PUNCT
agb-427	299	6	ed	ed	NOUN
agb-427	299	7	.	.	PUNCT
agb-427	299	8	)	)	PUNCT
agb-427	299	9	,	,	PUNCT
agb-427	299	10	corporate	corporate	ADJ
agb-427	299	11	governance	governance	NOUN
agb-427	299	12	(	(	PUNCT
agb-427	299	13	pp	pp	ADJ
agb-427	299	14	.	.	PUNCT
agb-427	300	1	215	215	NUM
agb-427	300	2	-	-	SYM
agb-427	300	3	238	238	NUM
agb-427	300	4	)	)	PUNCT
agb-427	300	5	.	.	PUNCT
agb-427	301	1	gower	gower	PROPN
agb-427	301	2	.	.	PUNCT
agb-427	301	3	retrieved	retrieve	VERB
agb-427	301	4	from	from	ADP
agb-427	301	5	https://www.taylorfrancis.com/chapters/edit/10.4	https://www.taylorfrancis.com/chapters/edit/10.4	NOUN
agb-427	301	6	324/9781315191157	324/9781315191157	NUM
agb-427	301	7	-	-	SYM
agb-427	301	8	13	13	NUM
agb-427	301	9	beasley	beasley	NOUN
agb-427	301	10	,	,	PUNCT
agb-427	301	11	m.	m.	NOUN
agb-427	301	12	s.	s.	PROPN
agb-427	301	13	(	(	PUNCT
agb-427	301	14	1996	1996	NUM
agb-427	301	15	)	)	PUNCT
agb-427	301	16	.	.	PUNCT
agb-427	302	1	an	an	DET
agb-427	302	2	empirical	empirical	ADJ
agb-427	302	3	analysis	analysis	NOUN
agb-427	302	4	of	of	ADP
agb-427	302	5	the	the	DET
agb-427	302	6	relation	relation	NOUN
agb-427	302	7	between	between	ADP
agb-427	302	8	the	the	DET
agb-427	302	9	board	board	NOUN
agb-427	302	10	of	of	ADP
agb-427	302	11	director	director	NOUN
agb-427	302	12	composition	composition	NOUN
agb-427	302	13	and	and	CCONJ
agb-427	302	14	financial	financial	ADJ
agb-427	302	15	statement	statement	NOUN
agb-427	302	16	fraud	fraud	NOUN
agb-427	302	17	.	.	PUNCT
agb-427	303	1	the	the	DET
agb-427	303	2	accounting	accounting	NOUN
agb-427	303	3	review	review	NOUN
agb-427	303	4	,	,	PUNCT
agb-427	303	5	71(4	71(4	NUM
agb-427	303	6	)	)	PUNCT
agb-427	303	7	,	,	PUNCT
agb-427	303	8	443	443	NUM
agb-427	303	9	-	-	SYM
agb-427	303	10	465	465	NUM
agb-427	303	11	.	.	PUNCT
agb-427	303	12	retrieved	retrieve	VERB
agb-427	303	13	from	from	ADP
agb-427	303	14	https://www.jstor.org/stable/248566	https://www.jstor.org/stable/248566	PROPN
agb-427	303	15	bian	bian	PROPN
agb-427	303	16	,	,	PUNCT
agb-427	303	17	h.	h.	PROPN
agb-427	303	18	,	,	PUNCT
agb-427	303	19	kuo	kuo	PROPN
agb-427	303	20	,	,	PUNCT
agb-427	303	21	j.-m	j.-m	PROPN
agb-427	303	22	.	.	PUNCT
agb-427	303	23	,	,	PUNCT
agb-427	303	24	pan	pan	PROPN
agb-427	303	25	,	,	PUNCT
agb-427	303	26	h.	h.	PROPN
agb-427	303	27	,	,	PUNCT
agb-427	303	28	&	&	CCONJ
agb-427	303	29	zhang	zhang	PROPN
agb-427	303	30	,	,	PUNCT
agb-427	303	31	z.	z.	PROPN
agb-427	303	32	(	(	PUNCT
agb-427	303	33	2023	2023	NUM
agb-427	303	34	)	)	PUNCT
agb-427	303	35	.	.	PUNCT
agb-427	304	1	the	the	DET
agb-427	304	2	role	role	NOUN
agb-427	304	3	of	of	ADP
agb-427	304	4	managerial	managerial	ADJ
agb-427	304	5	ownership	ownership	NOUN
agb-427	304	6	in	in	ADP
agb-427	304	7	dividend	dividend	NOUN
agb-427	304	8	tunneling	tunneling	NOUN
agb-427	304	9	:	:	PUNCT
agb-427	304	10	evidence	evidence	NOUN
agb-427	304	11	from	from	ADP
agb-427	304	12	china	china	PROPN
agb-427	304	13	.	.	PUNCT
agb-427	305	1	corporate	corporate	ADJ
agb-427	305	2	governance	governance	NOUN
agb-427	305	3	:	:	PUNCT
agb-427	305	4	an	an	DET
agb-427	305	5	international	international	ADJ
agb-427	305	6	review	review	NOUN
agb-427	305	7	,	,	PUNCT
agb-427	305	8	31(2	31(2	NUM
agb-427	305	9	)	)	PUNCT
agb-427	305	10	,	,	PUNCT
agb-427	305	11	307	307	NUM
agb-427	305	12	-	-	SYM
agb-427	305	13	333	333	NUM
agb-427	305	14	.	.	PUNCT
agb-427	306	1	doi	doi	NOUN
agb-427	306	2	:	:	PUNCT
agb-427	306	3	https://doi.org/10.1111/corg.12478	https://doi.org/10.1111/corg.12478	PROPN
agb-427	306	4	boehlje	boehlje	PROPN
agb-427	306	5	,	,	PUNCT
agb-427	306	6	m.	m.	NOUN
agb-427	306	7	(	(	PUNCT
agb-427	306	8	2003	2003	NUM
agb-427	306	9	)	)	PUNCT
agb-427	306	10	.	.	PUNCT
agb-427	307	1	strategy	strategy	NOUN
agb-427	307	2	development	development	NOUN
agb-427	307	3	in	in	ADP
agb-427	307	4	a	a	DET
agb-427	307	5	turbulent	turbulent	ADJ
agb-427	307	6	business	business	NOUN
agb-427	307	7	climate	climate	NOUN
agb-427	307	8	:	:	PUNCT
agb-427	307	9	concepts	concept	NOUN
agb-427	307	10	and	and	CCONJ
agb-427	307	11	methods	method	NOUN
agb-427	307	12	(	(	PUNCT
agb-427	307	13	staff	staff	NOUN
agb-427	307	14	paper	paper	NOUN
agb-427	307	15	#	#	NOUN
agb-427	307	16	03	03	NUM
agb-427	307	17	-	-	SYM
agb-427	307	18	06	06	NUM
agb-427	307	19	)	)	PUNCT
agb-427	307	20	.	.	PUNCT
agb-427	308	1	department	department	NOUN
agb-427	308	2	of	of	ADP
agb-427	308	3	agricultural	agricultural	ADJ
agb-427	308	4	economics	economic	NOUN
agb-427	308	5	,	,	PUNCT
agb-427	308	6	purdue	purdue	ADJ
agb-427	308	7	university	university	NOUN
agb-427	308	8	.	.	PUNCT
agb-427	309	1	doi	doi	NOUN
agb-427	309	2	:	:	PUNCT
agb-427	309	3	https://doi	https://doi	PROPN
agb-427	309	4	.	.	PUNCT
agb-427	309	5	org/10.22004	org/10.22004	PROPN
agb-427	309	6	/	/	SYM
agb-427	309	7	ag.econ.28632	ag.econ.28632	PROPN
agb-427	309	8	boehlje	boehlje	NOUN
agb-427	309	9	,	,	PUNCT
agb-427	309	10	m.	m.	NOUN
agb-427	309	11	,	,	PUNCT
agb-427	309	12	&	&	CCONJ
agb-427	309	13	doering	doering	PROPN
agb-427	309	14	iii	iii	PROPN
agb-427	309	15	,	,	PUNCT
agb-427	309	16	o.	o.	PROPN
agb-427	309	17	c.	c.	PROPN
agb-427	309	18	(	(	PUNCT
agb-427	309	19	2000	2000	NUM
agb-427	309	20	)	)	PUNCT
agb-427	309	21	.	.	PUNCT
agb-427	310	1	farm	farm	NOUN
agb-427	310	2	policy	policy	NOUN
agb-427	310	3	in	in	ADP
agb-427	310	4	an	an	DET
agb-427	310	5	industrialized	industrialize	VERB
agb-427	310	6	agriculture	agriculture	NOUN
agb-427	310	7	.	.	PUNCT
agb-427	311	1	journal	journal	PROPN
agb-427	311	2	of	of	ADP
agb-427	311	3	agribusiness	agribusiness	NOUN
agb-427	311	4	,	,	PUNCT
agb-427	311	5	18(1	18(1	NUM
agb-427	311	6	)	)	PUNCT
agb-427	311	7	,	,	PUNCT
agb-427	311	8	53	53	NUM
agb-427	311	9	-	-	SYM
agb-427	311	10	60	60	NUM
agb-427	311	11	.	.	PUNCT
agb-427	312	1	doi	doi	NOUN
agb-427	312	2	:	:	PUNCT
agb-427	312	3	https://doi.org	https://doi.org	ADJ
agb-427	312	4	/10.22004	/10.22004	NOUN
agb-427	312	5	/	/	SYM
agb-427	312	6	ag.econ.14708	ag.econ.14708	VERB
agb-427	312	7	cook	cook	NOUN
agb-427	312	8	,	,	PUNCT
agb-427	312	9	m.	m.	NOUN
agb-427	312	10	l.	l.	PROPN
agb-427	312	11	(	(	PUNCT
agb-427	312	12	1995	1995	NUM
agb-427	312	13	)	)	PUNCT
agb-427	312	14	.	.	PUNCT
agb-427	313	1	the	the	DET
agb-427	313	2	future	future	NOUN
agb-427	313	3	of	of	ADP
agb-427	313	4	u.s	u.s	PROPN
agb-427	313	5	.	.	PROPN
agb-427	313	6	agricultural	agricultural	ADJ
agb-427	313	7	cooperatives	cooperative	NOUN
agb-427	313	8	:	:	PUNCT
agb-427	313	9	a	a	DET
agb-427	313	10	neo	neo	ADJ
agb-427	313	11	-	-	ADJ
agb-427	313	12	institutional	institutional	ADJ
agb-427	313	13	approach	approach	NOUN
agb-427	313	14	.	.	PUNCT
agb-427	314	1	american	american	ADJ
agb-427	314	2	journal	journal	PROPN
agb-427	314	3	of	of	ADP
agb-427	314	4	agricultural	agricultural	ADJ
agb-427	314	5	economics	economic	NOUN
agb-427	314	6	,	,	PUNCT
agb-427	314	7	77(5	77(5	NOUN
agb-427	314	8	)	)	PUNCT
agb-427	314	9	,	,	PUNCT
agb-427	314	10	1153	1153	NUM
agb-427	314	11	-	-	SYM
agb-427	314	12	1159	1159	NUM
agb-427	314	13	.	.	PUNCT
agb-427	315	1	doi	doi	NOUN
agb-427	315	2	:	:	PUNCT
agb-427	315	3	https://doi.org/10.2307/1243338	https://doi.org/10.2307/1243338	ADJ
agb-427	315	4	cornett	cornett	NOUN
agb-427	315	5	,	,	PUNCT
agb-427	315	6	m.	m.	NOUN
agb-427	315	7	m.	m.	NOUN
agb-427	315	8	,	,	PUNCT
agb-427	315	9	marcus	marcus	PROPN
agb-427	315	10	,	,	PUNCT
agb-427	315	11	a.	a.	PROPN
agb-427	315	12	j.	j.	PROPN
agb-427	315	13	,	,	PUNCT
agb-427	315	14	&	&	CCONJ
agb-427	315	15	tehranian	tehranian	PROPN
agb-427	315	16	,	,	PUNCT
agb-427	315	17	h.	h.	PROPN
agb-427	315	18	(	(	PUNCT
agb-427	315	19	2008	2008	NUM
agb-427	315	20	)	)	PUNCT
agb-427	315	21	.	.	PUNCT
agb-427	316	1	corporate	corporate	ADJ
agb-427	316	2	governance	governance	NOUN
agb-427	316	3	and	and	CCONJ
agb-427	316	4	pay	pay	NOUN
agb-427	316	5	-	-	PUNCT
agb-427	316	6	for	for	ADP
agb-427	316	7	-	-	PUNCT
agb-427	316	8	performance	performance	NOUN
agb-427	316	9	:	:	PUNCT
agb-427	316	10	the	the	DET
agb-427	316	11	impact	impact	NOUN
agb-427	316	12	of	of	ADP
agb-427	316	13	earnings	earning	NOUN
agb-427	316	14	management	management	NOUN
agb-427	316	15	.	.	PUNCT
agb-427	317	1	journal	journal	NOUN
agb-427	317	2	of	of	ADP
agb-427	317	3	financial	financial	ADJ
agb-427	317	4	economics	economic	NOUN
agb-427	317	5	,	,	PUNCT
agb-427	317	6	87(2	87(2	NUM
agb-427	317	7	)	)	PUNCT
agb-427	317	8	,	,	PUNCT
agb-427	317	9	357	357	NUM
agb-427	317	10	-	-	SYM
agb-427	317	11	373	373	NUM
agb-427	317	12	.	.	PUNCT
agb-427	318	1	doi	doi	NOUN
agb-427	318	2	:	:	PUNCT
agb-427	318	3	https://doi.org/10.1016/j.jfineco.2007.03.003	https://doi.org/10.1016/j.jfineco.2007.03.003	PROPN
agb-427	318	4	daniel	daniel	PROPN
agb-427	318	5	,	,	PUNCT
agb-427	318	6	n.	n.	PROPN
agb-427	318	7	d.	d.	PROPN
agb-427	318	8	,	,	PUNCT
agb-427	318	9	denis	denis	PROPN
agb-427	318	10	,	,	PUNCT
agb-427	318	11	d.	d.	PROPN
agb-427	318	12	j.	j.	PROPN
agb-427	318	13	,	,	PUNCT
agb-427	318	14	&	&	CCONJ
agb-427	318	15	naveen	naveen	PROPN
agb-427	318	16	,	,	PUNCT
agb-427	318	17	l.	l.	PROPN
agb-427	318	18	(	(	PUNCT
agb-427	318	19	2008	2008	NUM
agb-427	318	20	)	)	PUNCT
agb-427	318	21	.	.	PUNCT
agb-427	319	1	do	do	AUX
agb-427	319	2	firms	firm	NOUN
agb-427	319	3	manage	manage	VERB
agb-427	319	4	earnings	earning	NOUN
agb-427	319	5	to	to	PART
agb-427	319	6	meet	meet	VERB
agb-427	319	7	dividend	dividend	NOUN
agb-427	319	8	thresholds	threshold	NOUN
agb-427	319	9	?	?	PUNCT
agb-427	320	1	journal	journal	NOUN
agb-427	320	2	of	of	ADP
agb-427	320	3	accounting	accounting	NOUN
agb-427	320	4	and	and	CCONJ
agb-427	320	5	economics	economic	NOUN
agb-427	320	6	,	,	PUNCT
agb-427	320	7	45(1	45(1	NOUN
agb-427	320	8	)	)	PUNCT
agb-427	320	9	,	,	PUNCT
agb-427	320	10	2	2	NUM
agb-427	320	11	-	-	SYM
agb-427	320	12	26	26	NUM
agb-427	320	13	.	.	PUNCT
agb-427	321	1	doi	doi	NOUN
agb-427	321	2	:	:	PUNCT
agb-427	321	3	https://doi.org/10.1016/j.jacceco.2007.11.002	https://doi.org/10.1016/j.jacceco.2007.11.002	PROPN
agb-427	321	4	das	das	PROPN
agb-427	321	5	mohapatra	mohapatra	PROPN
agb-427	321	6	,	,	PUNCT
agb-427	321	7	d.	d.	PROPN
agb-427	321	8	,	,	PUNCT
agb-427	321	9	&	&	CCONJ
agb-427	321	10	panda	panda	NOUN
agb-427	321	11	,	,	PUNCT
agb-427	321	12	p.	p.	NOUN
agb-427	321	13	(	(	PUNCT
agb-427	321	14	2022	2022	NUM
agb-427	321	15	)	)	PUNCT
agb-427	321	16	.	.	PUNCT
agb-427	322	1	impact	impact	NOUN
agb-427	322	2	of	of	ADP
agb-427	322	3	corporate	corporate	ADJ
agb-427	322	4	governance	governance	NOUN
agb-427	322	5	on	on	ADP
agb-427	322	6	dividend	dividend	NOUN
agb-427	322	7	policy	policy	NOUN
agb-427	322	8	:	:	PUNCT
agb-427	322	9	a	a	DET
agb-427	322	10	systematic	systematic	ADJ
agb-427	322	11	literature	literature	NOUN
agb-427	322	12	review	review	NOUN
agb-427	322	13	of	of	ADP
agb-427	322	14	last	last	ADJ
agb-427	322	15	two	two	NUM
agb-427	322	16	decades	decade	NOUN
agb-427	322	17	.	.	PUNCT
agb-427	323	1	cogent	cogent	NOUN
agb-427	323	2	business	business	PROPN
agb-427	323	3	&	&	CCONJ
agb-427	323	4	management	management	PROPN
agb-427	323	5	,	,	PUNCT
agb-427	323	6	9(1	9(1	NUM
agb-427	323	7	)	)	PUNCT
agb-427	323	8	,	,	PUNCT
agb-427	323	9	2114308	2114308	NUM
agb-427	323	10	.	.	PUNCT
agb-427	324	1	doi	doi	NOUN
agb-427	324	2	:	:	PUNCT
agb-427	324	3	https://doi.org/10.1080/23311975.2022.2114308	https://doi.org/10.1080/23311975.2022.2114308	PROPN
agb-427	325	1	dechow	dechow	ADJ
agb-427	325	2	,	,	PUNCT
agb-427	325	3	p.	p.	NOUN
agb-427	325	4	m.	m.	NOUN
agb-427	325	5	,	,	PUNCT
agb-427	325	6	sloan	sloan	PROPN
agb-427	325	7	,	,	PUNCT
agb-427	325	8	r.	r.	PROPN
agb-427	325	9	g.	g.	PROPN
agb-427	325	10	,	,	PUNCT
agb-427	325	11	&	&	CCONJ
agb-427	325	12	sweeney	sweeney	PROPN
agb-427	325	13	,	,	PUNCT
agb-427	325	14	a.	a.	NOUN
agb-427	325	15	p.	p.	NOUN
agb-427	325	16	(	(	PUNCT
agb-427	325	17	1995	1995	NUM
agb-427	325	18	)	)	PUNCT
agb-427	325	19	.	.	PUNCT
agb-427	326	1	detecting	detect	VERB
agb-427	326	2	earnings	earning	NOUN
agb-427	326	3	management	management	NOUN
agb-427	326	4	.	.	PUNCT
agb-427	327	1	the	the	DET
agb-427	327	2	accounting	accounting	NOUN
agb-427	327	3	review	review	NOUN
agb-427	327	4	,	,	PUNCT
agb-427	327	5	70(2	70(2	PROPN
agb-427	327	6	)	)	PUNCT
agb-427	327	7	,	,	PUNCT
agb-427	327	8	193	193	NUM
agb-427	327	9	-	-	SYM
agb-427	327	10	225	225	NUM
agb-427	327	11	.	.	PUNCT
agb-427	327	12	retrieved	retrieve	VERB
agb-427	327	13	from	from	ADP
agb-427	327	14	https://www.jstor.org/stable/248303	https://www.jstor.org/stable/248303	PROPN
agb-427	327	15	elad	elad	PROPN
agb-427	327	16	,	,	PUNCT
agb-427	327	17	c.	c.	PROPN
agb-427	327	18	(	(	PUNCT
agb-427	327	19	2004	2004	NUM
agb-427	327	20	)	)	PUNCT
agb-427	327	21	.	.	PUNCT
agb-427	328	1	fair	fair	ADJ
agb-427	328	2	value	value	NOUN
agb-427	328	3	accounting	account	VERB
agb-427	328	4	in	in	ADP
agb-427	328	5	the	the	DET
agb-427	328	6	agricultural	agricultural	ADJ
agb-427	328	7	sector	sector	NOUN
agb-427	328	8	:	:	PUNCT
agb-427	328	9	some	some	DET
agb-427	328	10	implications	implication	NOUN
agb-427	328	11	for	for	ADP
agb-427	328	12	international	international	ADJ
agb-427	328	13	accounting	accounting	NOUN
agb-427	328	14	harmonization	harmonization	NOUN
agb-427	328	15	.	.	PUNCT
agb-427	329	1	european	european	ADJ
agb-427	329	2	accounting	accounting	PROPN
agb-427	329	3	review	review	PROPN
agb-427	329	4	,	,	PUNCT
agb-427	329	5	13(4	13(4	NUM
agb-427	329	6	)	)	PUNCT
agb-427	329	7	,	,	PUNCT
agb-427	329	8	621	621	NUM
agb-427	329	9	-	-	SYM
agb-427	329	10	641	641	NUM
agb-427	329	11	.	.	PUNCT
agb-427	330	1	doi	doi	NOUN
agb-427	330	2	:	:	PUNCT
agb-427	330	3	https://doi.org	https://doi.org	VERB
agb-427	330	4	/10.1080/0963818042000216839	/10.1080/0963818042000216839	PROPN
agb-427	330	5	fama	fama	PROPN
agb-427	330	6	,	,	PUNCT
agb-427	330	7	e.	e.	PROPN
agb-427	330	8	f.	f.	PROPN
agb-427	330	9	,	,	PUNCT
agb-427	330	10	&	&	CCONJ
agb-427	330	11	jensen	jensen	PROPN
agb-427	330	12	,	,	PUNCT
agb-427	330	13	m.	m.	PROPN
agb-427	330	14	c.	c.	PROPN
agb-427	330	15	(	(	PUNCT
agb-427	330	16	1983	1983	NUM
agb-427	330	17	)	)	PUNCT
agb-427	330	18	.	.	PUNCT
agb-427	331	1	separation	separation	NOUN
agb-427	331	2	of	of	ADP
agb-427	331	3	ownership	ownership	NOUN
agb-427	331	4	and	and	CCONJ
agb-427	331	5	control	control	NOUN
agb-427	331	6	.	.	PUNCT
agb-427	332	1	the	the	DET
agb-427	332	2	journal	journal	NOUN
agb-427	332	3	of	of	ADP
agb-427	332	4	law	law	NOUN
agb-427	332	5	and	and	CCONJ
agb-427	332	6	economics	economic	NOUN
agb-427	332	7	,	,	PUNCT
agb-427	332	8	26(2	26(2	NUM
agb-427	332	9	)	)	PUNCT
agb-427	332	10	,	,	PUNCT
agb-427	332	11	301	301	NUM
agb-427	332	12	-	-	SYM
agb-427	332	13	325	325	NUM
agb-427	332	14	.	.	PUNCT
agb-427	333	1	doi	doi	NOUN
agb-427	333	2	:	:	PUNCT
agb-427	333	3	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	NUM
agb-427	333	4	farinha	farinha	NOUN
agb-427	333	5	,	,	PUNCT
agb-427	333	6	j.	j.	PROPN
agb-427	333	7	(	(	PUNCT
agb-427	333	8	2003	2003	NUM
agb-427	333	9	)	)	PUNCT
agb-427	333	10	.	.	PUNCT
agb-427	334	1	dividend	dividend	NOUN
agb-427	334	2	policy	policy	NOUN
agb-427	334	3	,	,	PUNCT
agb-427	334	4	corporate	corporate	ADJ
agb-427	334	5	governance	governance	NOUN
agb-427	334	6	and	and	CCONJ
agb-427	334	7	the	the	DET
agb-427	334	8	managerial	managerial	ADJ
agb-427	334	9	entrenchment	entrenchment	NOUN
agb-427	334	10	hypothesis	hypothesis	NOUN
agb-427	334	11	:	:	PUNCT
agb-427	334	12	an	an	DET
agb-427	334	13	empirical	empirical	ADJ
agb-427	334	14	analysis	analysis	NOUN
agb-427	334	15	.	.	PUNCT
agb-427	335	1	journal	journal	PROPN
agb-427	335	2	of	of	ADP
agb-427	335	3	business	business	NOUN
agb-427	335	4	finance	finance	PROPN
agb-427	335	5	&	&	CCONJ
agb-427	335	6	accounting	accounting	PROPN
agb-427	335	7	,	,	PUNCT
agb-427	335	8	30(9	30(9	NOUN
agb-427	335	9	-	-	SYM
agb-427	335	10	10	10	NUM
agb-427	335	11	)	)	PUNCT
agb-427	335	12	,	,	PUNCT
agb-427	335	13	1173	1173	NUM
agb-427	335	14	-	-	SYM
agb-427	335	15	1209	1209	NUM
agb-427	335	16	.	.	PUNCT
agb-427	336	1	doi	doi	NOUN
agb-427	336	2	:	:	PUNCT
agb-427	336	3	https://doi	https://doi	PROPN
agb-427	336	4	.org/10.1111	.org/10.1111	PROPN
agb-427	336	5	/	/	SYM
agb-427	336	6	j.0306	j.0306	PROPN
agb-427	336	7	-	-	PUNCT
agb-427	336	8	686x.2003.05624.x	686x.2003.05624.x	NUM
agb-427	336	9	featherstone	featherstone	NOUN
agb-427	336	10	,	,	PUNCT
agb-427	336	11	a.	a.	NOUN
agb-427	336	12	m.	m.	NOUN
agb-427	336	13	,	,	PUNCT
agb-427	336	14	roessler	roessler	NOUN
agb-427	336	15	,	,	PUNCT
agb-427	336	16	l.	l.	PROPN
agb-427	336	17	m.	m.	PROPN
agb-427	336	18	,	,	PUNCT
agb-427	336	19	&	&	CCONJ
agb-427	336	20	barry	barry	PROPN
agb-427	336	21	,	,	PUNCT
agb-427	336	22	p.	p.	PROPN
agb-427	336	23	j.	j.	PROPN
agb-427	337	1	(	(	PUNCT
agb-427	337	2	2006	2006	NUM
agb-427	337	3	)	)	PUNCT
agb-427	337	4	.	.	PUNCT
agb-427	338	1	determining	determine	VERB
agb-427	338	2	the	the	DET
agb-427	338	3	probability	probability	NOUN
agb-427	338	4	of	of	ADP
agb-427	338	5	default	default	NOUN
agb-427	338	6	and	and	CCONJ
agb-427	338	7	riskrating	riskrate	VERB
agb-427	338	8	class	class	NOUN
agb-427	338	9	for	for	ADP
agb-427	338	10	loans	loan	NOUN
agb-427	338	11	in	in	ADP
agb-427	338	12	the	the	DET
agb-427	338	13	seventh	seventh	ADJ
agb-427	338	14	farm	farm	NOUN
agb-427	338	15	credit	credit	NOUN
agb-427	338	16	district	district	NOUN
agb-427	338	17	portfolio	portfolio	NOUN
agb-427	338	18	.	.	PUNCT
agb-427	339	1	applied	apply	VERB
agb-427	339	2	economic	economic	ADJ
agb-427	339	3	perspectives	perspective	NOUN
agb-427	339	4	and	and	CCONJ
agb-427	339	5	policy	policy	NOUN
agb-427	339	6	,	,	PUNCT
agb-427	339	7	28(1	28(1	NOUN
agb-427	339	8	)	)	PUNCT
agb-427	339	9	,	,	PUNCT
agb-427	339	10	4	4	NUM
agb-427	339	11	-	-	SYM
agb-427	339	12	23	23	NUM
agb-427	339	13	.	.	PUNCT
agb-427	340	1	doi	doi	NOUN
agb-427	340	2	:	:	PUNCT
agb-427	340	3	https://doi.org/10	https://doi.org/10	PROPN
agb-427	340	4	.1111	.1111	PROPN
agb-427	340	5	/	/	SYM
agb-427	340	6	j.1467	j.1467	ADP
agb-427	340	7	-	-	PUNCT
agb-427	340	8	9353.2006.00270.x	9353.2006.00270.x	NUM
agb-427	340	9	gardi	gardi	PROPN
agb-427	340	10	,	,	PUNCT
agb-427	340	11	b.	b.	PROPN
agb-427	340	12	,	,	PUNCT
agb-427	340	13	aga	aga	PROPN
agb-427	340	14	,	,	PUNCT
agb-427	340	15	m.	m.	NOUN
agb-427	340	16	,	,	PUNCT
agb-427	340	17	&	&	CCONJ
agb-427	340	18	abdullah	abdullah	PROPN
agb-427	340	19	,	,	PUNCT
agb-427	340	20	n.	n.	PROPN
agb-427	340	21	n.	n.	PROPN
agb-427	340	22	(	(	PUNCT
agb-427	340	23	2023	2023	NUM
agb-427	340	24	)	)	PUNCT
agb-427	340	25	.	.	PUNCT
agb-427	341	1	corporate	corporate	ADJ
agb-427	341	2	governance	governance	NOUN
agb-427	341	3	and	and	CCONJ
agb-427	341	4	financial	financial	ADJ
agb-427	341	5	reporting	reporting	NOUN
agb-427	341	6	quality	quality	NOUN
agb-427	341	7	:	:	PUNCT
agb-427	341	8	the	the	DET
agb-427	341	9	mediation	mediation	NOUN
agb-427	341	10	role	role	NOUN
agb-427	341	11	of	of	ADP
agb-427	341	12	ifrs	ifrs	PROPN
agb-427	341	13	.	.	PUNCT
agb-427	342	1	sustainability	sustainability	NOUN
agb-427	342	2	,	,	PUNCT
agb-427	342	3	15(13	15(13	NUM
agb-427	342	4	)	)	PUNCT
agb-427	342	5	,	,	PUNCT
agb-427	342	6	9869	9869	NUM
agb-427	342	7	.	.	PUNCT
agb-427	343	1	doi	doi	PROPN
agb-427	343	2	:	:	PUNCT
agb-427	343	3	https://doi.org/10.3390/su15139869	https://doi.org/10.3390/su15139869	PROPN
agb-427	343	4	ge	ge	PROPN
agb-427	343	5	,	,	PUNCT
agb-427	343	6	w.	w.	PROPN
agb-427	343	7	,	,	PUNCT
agb-427	343	8	&	&	CCONJ
agb-427	343	9	kim	kim	PROPN
agb-427	343	10	,	,	PUNCT
agb-427	343	11	j.-b	j.-b	PROPN
agb-427	343	12	.	.	PUNCT
agb-427	344	1	(	(	PUNCT
agb-427	344	2	2014	2014	NUM
agb-427	344	3	)	)	PUNCT
agb-427	344	4	.	.	PUNCT
agb-427	345	1	boards	board	NOUN
agb-427	345	2	,	,	PUNCT
agb-427	345	3	takeover	takeover	NOUN
agb-427	345	4	protection	protection	NOUN
agb-427	345	5	,	,	PUNCT
agb-427	345	6	and	and	CCONJ
agb-427	345	7	real	real	ADJ
agb-427	345	8	earnings	earning	NOUN
agb-427	345	9	management	management	NOUN
agb-427	345	10	.	.	PUNCT
agb-427	346	1	review	review	NOUN
agb-427	346	2	of	of	ADP
agb-427	346	3	quantitative	quantitative	ADJ
agb-427	346	4	finance	finance	NOUN
agb-427	346	5	and	and	CCONJ
agb-427	346	6	accounting	accounting	NOUN
agb-427	346	7	,	,	PUNCT
agb-427	346	8	43(4	43(4	NOUN
agb-427	346	9	)	)	PUNCT
agb-427	346	10	,	,	PUNCT
agb-427	346	11	651	651	NUM
agb-427	346	12	-	-	SYM
agb-427	346	13	682	682	NUM
agb-427	346	14	.	.	PUNCT
agb-427	347	1	doi	doi	NOUN
agb-427	347	2	:	:	PUNCT
agb-427	347	3	https://doi.org/10.1007/s11156-013-0388-2	https://doi.org/10.1007/s11156-013-0388-2	NUM
agb-427	347	4	gordon	gordon	PROPN
agb-427	347	5	,	,	PUNCT
agb-427	347	6	m.	m.	NOUN
agb-427	347	7	j.	j.	PROPN
agb-427	347	8	,	,	PUNCT
agb-427	347	9	&	&	CCONJ
agb-427	347	10	shapiro	shapiro	PROPN
agb-427	347	11	,	,	PUNCT
agb-427	347	12	e.	e.	PROPN
agb-427	347	13	(	(	PUNCT
agb-427	347	14	1956	1956	NUM
agb-427	347	15	)	)	PUNCT
agb-427	347	16	.	.	PUNCT
agb-427	348	1	capital	capital	NOUN
agb-427	348	2	equipment	equipment	NOUN
agb-427	348	3	analysis	analysis	NOUN
agb-427	348	4	:	:	PUNCT
agb-427	348	5	the	the	DET
agb-427	348	6	required	require	VERB
agb-427	348	7	rate	rate	NOUN
agb-427	348	8	of	of	ADP
agb-427	348	9	profit	profit	NOUN
agb-427	348	10	.	.	PUNCT
agb-427	349	1	management	management	NOUN
agb-427	349	2	science	science	NOUN
agb-427	349	3	,	,	PUNCT
agb-427	349	4	3(1	3(1	NUM
agb-427	349	5	)	)	PUNCT
agb-427	349	6	,	,	PUNCT
agb-427	349	7	102	102	NUM
agb-427	349	8	-	-	SYM
agb-427	349	9	110	110	NUM
agb-427	349	10	.	.	PUNCT
agb-427	350	1	doi	doi	NOUN
agb-427	350	2	:	:	PUNCT
agb-427	350	3	https://	https://	PROPN
agb-427	350	4	doi.org/10.1287/mnsc.3.1.102	doi.org/10.1287/mnsc.3.1.102	PROPN
agb-427	350	5	guizani	guizani	NOUN
agb-427	350	6	,	,	PUNCT
agb-427	350	7	m.	m.	NOUN
agb-427	350	8	(	(	PUNCT
agb-427	350	9	2018	2018	NUM
agb-427	350	10	)	)	PUNCT
agb-427	350	11	.	.	PUNCT
agb-427	351	1	the	the	DET
agb-427	351	2	mediating	mediate	VERB
agb-427	351	3	effect	effect	NOUN
agb-427	351	4	of	of	ADP
agb-427	351	5	dividend	dividend	NOUN
agb-427	351	6	payout	payout	NOUN
agb-427	351	7	on	on	ADP
agb-427	351	8	the	the	DET
agb-427	351	9	relationship	relationship	NOUN
agb-427	351	10	between	between	ADP
agb-427	351	11	internal	internal	ADJ
agb-427	351	12	governance	governance	NOUN
agb-427	351	13	and	and	CCONJ
agb-427	351	14	free	free	ADJ
agb-427	351	15	cash	cash	NOUN
agb-427	351	16	flow	flow	NOUN
agb-427	351	17	.	.	PUNCT
agb-427	352	1	corporate	corporate	ADJ
agb-427	352	2	governance	governance	NOUN
agb-427	352	3	:	:	PUNCT
agb-427	352	4	the	the	DET
agb-427	352	5	international	international	ADJ
agb-427	352	6	journal	journal	NOUN
agb-427	352	7	of	of	ADP
agb-427	352	8	business	business	NOUN
agb-427	352	9	in	in	ADP
agb-427	352	10	society	society	NOUN
agb-427	352	11	,	,	PUNCT
agb-427	352	12	18(4	18(4	NUM
agb-427	352	13	)	)	PUNCT
agb-427	352	14	,	,	PUNCT
agb-427	352	15	748	748	NUM
agb-427	352	16	-	-	SYM
agb-427	352	17	770	770	NUM
agb-427	352	18	.	.	PUNCT
agb-427	353	1	doi	doi	PROPN
agb-427	353	2	:	:	PUNCT
agb-427	353	3	https://doi.org/10.1108/cg-01-2018-0011	https://doi.org/10.1108/cg-01-2018-0011	PROPN
agb-427	353	4	hasan	hasan	PROPN
agb-427	353	5	,	,	PUNCT
agb-427	353	6	a.	a.	PROPN
agb-427	353	7	,	,	PUNCT
agb-427	353	8	aly	aly	PROPN
agb-427	353	9	,	,	PUNCT
agb-427	353	10	d.	d.	PROPN
agb-427	353	11	,	,	PUNCT
agb-427	353	12	&	&	CCONJ
agb-427	353	13	hussainey	hussainey	PROPN
agb-427	353	14	,	,	PUNCT
agb-427	353	15	k.	k.	PROPN
agb-427	353	16	(	(	PUNCT
agb-427	353	17	2022	2022	NUM
agb-427	353	18	)	)	PUNCT
agb-427	353	19	.	.	PUNCT
agb-427	354	1	corporate	corporate	ADJ
agb-427	354	2	governance	governance	NOUN
agb-427	354	3	and	and	CCONJ
agb-427	354	4	financial	financial	ADJ
agb-427	354	5	reporting	reporting	NOUN
agb-427	354	6	quality	quality	NOUN
agb-427	354	7	:	:	PUNCT
agb-427	354	8	a	a	DET
agb-427	354	9	comparative	comparative	ADJ
agb-427	354	10	study	study	NOUN
agb-427	354	11	.	.	PUNCT
agb-427	355	1	corporate	corporate	ADJ
agb-427	355	2	governance	governance	NOUN
agb-427	355	3	:	:	PUNCT
agb-427	355	4	the	the	DET
agb-427	355	5	international	international	ADJ
agb-427	355	6	journal	journal	NOUN
agb-427	355	7	of	of	ADP
agb-427	355	8	business	business	NOUN
agb-427	355	9	in	in	ADP
agb-427	355	10	society	society	NOUN
agb-427	355	11	,	,	PUNCT
agb-427	355	12	22(6	22(6	NUM
agb-427	355	13	)	)	PUNCT
agb-427	355	14	,	,	PUNCT
agb-427	355	15	1308	1308	NUM
agb-427	355	16	-	-	SYM
agb-427	355	17	1326	1326	NUM
agb-427	355	18	.	.	PUNCT
agb-427	356	1	doi	doi	NOUN
agb-427	356	2	:	:	PUNCT
agb-427	356	3	https://doi.org/10.1108/cg-08-202	https://doi.org/10.1108/cg-08-202	PROPN
agb-427	356	4	1	1	NUM
agb-427	356	5	-	-	SYM
agb-427	356	6	0298	0298	NUM
agb-427	356	7	https://doi.org/10.14453/aabfj.v10i2.4	https://doi.org/10.14453/aabfj.v10i2.4	PROPN
agb-427	356	8	https://doi.org/10.1080/23311975.2023.2194088	https://doi.org/10.1080/23311975.2023.2194088	PROPN
agb-427	356	9	https://doi.org/10.1080/23311975.2023.2194088	https://doi.org/10.1080/23311975.2023.2194088	PROPN
agb-427	357	1	https://library.wur.nl/webquery/titel/1963347	https://library.wur.nl/webquery/titel/1963347	PROPN
agb-427	357	2	https://www.jstor.org/stable/248566	https://www.jstor.org/stable/248566	PROPN
agb-427	357	3	https://doi.org/10.1111/corg.12478	https://doi.org/10.1111/corg.12478	PROPN
agb-427	357	4	https://doi.org/10.22004/ag.econ.28632	https://doi.org/10.22004/ag.econ.28632	PROPN
agb-427	357	5	https://doi.org/10.22004/ag.econ.28632	https://doi.org/10.22004/ag.econ.28632	PROPN
agb-427	357	6	https://doi.org/10.22004/ag.econ.14708	https://doi.org/10.22004/ag.econ.14708	PROPN
agb-427	357	7	https://doi.org/10.22004/ag.econ.14708	https://doi.org/10.22004/ag.econ.14708	PROPN
agb-427	357	8	https://doi.org/10.2307/1243338	https://doi.org/10.2307/1243338	PROPN
agb-427	357	9	https://doi.org/10.1016/j.jfineco.2007.03.003	https://doi.org/10.1016/j.jfineco.2007.03.003	PROPN
agb-427	357	10	https://doi.org/10.1016/j.jacceco.2007.11.002	https://doi.org/10.1016/j.jacceco.2007.11.002	PROPN
agb-427	357	11	https://doi.org/10.1080/23311975.2022.2114308	https://doi.org/10.1080/23311975.2022.2114308	PROPN
agb-427	357	12	https://www.jstor.org/stable/248303	https://www.jstor.org/stable/248303	PROPN
agb-427	357	13	https://doi.org/10.1080/0963818042000216839	https://doi.org/10.1080/0963818042000216839	PROPN
agb-427	357	14	https://doi.org/10.1080/0963818042000216839	https://doi.org/10.1080/0963818042000216839	VERB
agb-427	357	15	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	PROPN
agb-427	357	16	https://doi.org/10.1111/j.0306-686x.2003.05624.x	https://doi.org/10.1111/j.0306-686x.2003.05624.x	PRON
agb-427	357	17	https://doi.org/10.1111/j.0306-686x.2003.05624.x	https://doi.org/10.1111/j.0306-686x.2003.05624.x	X
agb-427	357	18	https://doi.org/10.1111/j.1467-9353.2006.00270.x	https://doi.org/10.1111/j.1467-9353.2006.00270.x	VERB
agb-427	357	19	https://doi.org/10.1111/j.1467-9353.2006.00270.x	https://doi.org/10.1111/j.1467-9353.2006.00270.x	NOUN
agb-427	357	20	https://doi.org/10.3390/su15139869	https://doi.org/10.3390/su15139869	ADP
agb-427	357	21	https://doi.org/10.1007/s11156-013-0388-2	https://doi.org/10.1007/s11156-013-0388-2	PRON
agb-427	357	22	https://doi.org/10.1287/mnsc.3.1.102	https://doi.org/10.1287/mnsc.3.1.102	PROPN
agb-427	357	23	https://doi.org/10.1287/mnsc.3.1.102	https://doi.org/10.1287/mnsc.3.1.102	PROPN
agb-427	357	24	https://doi.org/10.1108/cg-01-2018-0011	https://doi.org/10.1108/cg-01-2018-0011	X
agb-427	357	25	https://doi.org/10.1108/cg-08-2021-0298	https://doi.org/10.1108/cg-08-2021-0298	X
agb-427	357	26	https://doi.org/10.1108/cg-08-2021-0298	https://doi.org/10.1108/cg-08-2021-0298	ADV
agb-427	357	27	agbioforum	agbioforum	ADV
agb-427	357	28	,	,	PUNCT
agb-427	357	29	27(1	27(1	NUM
agb-427	357	30	)	)	PUNCT
agb-427	357	31	,	,	PUNCT
agb-427	357	32	2025	2025	NUM
agb-427	357	33	|	|	ADV
agb-427	357	34	77	77	NUM
agb-427	357	35	thijeel	thijeel	NOUN
agb-427	357	36	et	et	PROPN
agb-427	357	37	al	al	PROPN
agb-427	357	38	—	—	PUNCT
agb-427	357	39	dividend	dividend	NOUN
agb-427	357	40	policy	policy	NOUN
agb-427	357	41	,	,	PUNCT
agb-427	357	42	earnings	earning	NOUN
agb-427	357	43	management	management	NOUN
agb-427	357	44	and	and	CCONJ
agb-427	357	45	corporate	corporate	ADJ
agb-427	357	46	governance	governance	NOUN
agb-427	357	47	:	:	PUNCT
agb-427	357	48	an	an	DET
agb-427	357	49	empirical	empirical	ADJ
agb-427	357	50	study	study	NOUN
agb-427	357	51	of	of	ADP
agb-427	357	52	american	american	PROPN
agb-427	357	53	agribusiness	agribusiness	PROPN
agb-427	357	54	firms	firm	NOUN
agb-427	357	55	hermalin	hermalin	PROPN
agb-427	357	56	,	,	PUNCT
agb-427	357	57	b.	b.	PROPN
agb-427	357	58	,	,	PUNCT
agb-427	357	59	&	&	CCONJ
agb-427	357	60	weisbach	weisbach	NOUN
agb-427	357	61	,	,	PUNCT
agb-427	357	62	m.	m.	NOUN
agb-427	357	63	s.	s.	PROPN
agb-427	357	64	(	(	PUNCT
agb-427	357	65	2001	2001	NUM
agb-427	357	66	)	)	PUNCT
agb-427	357	67	.	.	PUNCT
agb-427	358	1	boards	board	NOUN
agb-427	358	2	of	of	ADP
agb-427	358	3	directors	director	NOUN
agb-427	358	4	as	as	ADP
agb-427	358	5	an	an	DET
agb-427	358	6	endogenously	endogenously	ADV
agb-427	358	7	determined	determined	ADJ
agb-427	358	8	institution	institution	NOUN
agb-427	358	9	:	:	PUNCT
agb-427	358	10	a	a	DET
agb-427	358	11	survey	survey	NOUN
agb-427	358	12	of	of	ADP
agb-427	358	13	the	the	DET
agb-427	358	14	economic	economic	ADJ
agb-427	358	15	literature	literature	NOUN
agb-427	358	16	(	(	PUNCT
agb-427	358	17	working	working	NOUN
agb-427	358	18	paper	paper	NOUN
agb-427	358	19	no	no	NOUN
agb-427	358	20	.	.	NOUN
agb-427	358	21	8161	8161	NUM
agb-427	358	22	)	)	PUNCT
agb-427	358	23	.	.	PUNCT
agb-427	359	1	national	national	PROPN
agb-427	359	2	bureau	bureau	PROPN
agb-427	359	3	of	of	ADP
agb-427	359	4	economic	economic	ADJ
agb-427	359	5	research	research	NOUN
agb-427	359	6	.	.	PUNCT
agb-427	360	1	doi	doi	NOUN
agb-427	360	2	:	:	PUNCT
agb-427	360	3	https://doi.org/10.3386/w8161	https://doi.org/10.3386/w8161	PROPN
agb-427	360	4	huffman	huffman	PROPN
agb-427	360	5	,	,	PUNCT
agb-427	360	6	s.	s.	PROPN
agb-427	360	7	p.	p.	PROPN
agb-427	360	8	(	(	PUNCT
agb-427	360	9	1989	1989	NUM
agb-427	360	10	)	)	PUNCT
agb-427	360	11	.	.	PUNCT
agb-427	361	1	the	the	DET
agb-427	361	2	impact	impact	NOUN
agb-427	361	3	of	of	ADP
agb-427	361	4	the	the	DET
agb-427	361	5	degrees	degree	NOUN
agb-427	361	6	of	of	ADP
agb-427	361	7	operating	operating	NOUN
agb-427	361	8	and	and	CCONJ
agb-427	361	9	financial	financial	ADJ
agb-427	361	10	leverage	leverage	NOUN
agb-427	361	11	on	on	ADP
agb-427	361	12	the	the	DET
agb-427	361	13	systematic	systematic	ADJ
agb-427	361	14	risk	risk	NOUN
agb-427	361	15	of	of	ADP
agb-427	361	16	common	common	ADJ
agb-427	361	17	stocks	stock	NOUN
agb-427	361	18	:	:	PUNCT
agb-427	361	19	another	another	DET
agb-427	361	20	look	look	NOUN
agb-427	361	21	.	.	PUNCT
agb-427	362	1	quarterly	quarterly	ADJ
agb-427	362	2	journal	journal	NOUN
agb-427	362	3	of	of	ADP
agb-427	362	4	business	business	NOUN
agb-427	362	5	and	and	CCONJ
agb-427	362	6	economics	economic	NOUN
agb-427	362	7	,	,	PUNCT
agb-427	362	8	28(1	28(1	NOUN
agb-427	362	9	)	)	PUNCT
agb-427	362	10	,	,	PUNCT
agb-427	362	11	83	83	NUM
agb-427	362	12	-	-	SYM
agb-427	362	13	100	100	NUM
agb-427	362	14	.	.	PUNCT
agb-427	363	1	retrieved	retrieve	VERB
agb-427	363	2	from	from	ADP
agb-427	363	3	https://www.jstor.org/stable/40472950	https://www.jstor.org/stable/40472950	PROPN
agb-427	363	4	ifft	ifft	PROPN
agb-427	363	5	,	,	PUNCT
agb-427	363	6	j.	j.	PROPN
agb-427	363	7	e.	e.	PROPN
agb-427	363	8	,	,	PUNCT
agb-427	363	9	kuethe	kuethe	PROPN
agb-427	363	10	,	,	PUNCT
agb-427	363	11	t.	t.	PROPN
agb-427	363	12	,	,	PUNCT
agb-427	363	13	&	&	CCONJ
agb-427	363	14	morehart	morehart	PROPN
agb-427	363	15	,	,	PUNCT
agb-427	363	16	m.	m.	NOUN
agb-427	363	17	(	(	PUNCT
agb-427	363	18	2015	2015	NUM
agb-427	363	19	)	)	PUNCT
agb-427	363	20	.	.	PUNCT
agb-427	364	1	does	do	VERB
agb-427	364	2	federal	federal	ADJ
agb-427	364	3	crop	crop	NOUN
agb-427	364	4	insurance	insurance	NOUN
agb-427	364	5	lead	lead	NOUN
agb-427	364	6	to	to	ADP
agb-427	364	7	higher	high	ADJ
agb-427	364	8	farm	farm	NOUN
agb-427	364	9	debt	debt	NOUN
agb-427	364	10	use	use	NOUN
agb-427	364	11	?	?	PUNCT
agb-427	365	1	evidence	evidence	NOUN
agb-427	365	2	from	from	ADP
agb-427	365	3	the	the	DET
agb-427	365	4	agricultural	agricultural	ADJ
agb-427	365	5	resource	resource	NOUN
agb-427	365	6	management	management	NOUN
agb-427	365	7	survey	survey	NOUN
agb-427	365	8	(	(	PUNCT
agb-427	365	9	arms	arm	NOUN
agb-427	365	10	)	)	PUNCT
agb-427	365	11	.	.	PUNCT
agb-427	366	1	agricultural	agricultural	ADJ
agb-427	366	2	finance	finance	PROPN
agb-427	366	3	review	review	NOUN
agb-427	366	4	,	,	PUNCT
agb-427	366	5	75(3	75(3	NUM
agb-427	366	6	)	)	PUNCT
agb-427	366	7	,	,	PUNCT
agb-427	366	8	349	349	NUM
agb-427	366	9	-	-	SYM
agb-427	366	10	367	367	NUM
agb-427	366	11	.	.	PUNCT
agb-427	367	1	doi	doi	NOUN
agb-427	367	2	:	:	PUNCT
agb-427	367	3	https://doi	https://doi	PROPN
agb-427	367	4	.	.	PUNCT
agb-427	367	5	org/10.1108	org/10.1108	PROPN
agb-427	367	6	/	/	SYM
agb-427	367	7	afr-06	afr-06	NOUN
agb-427	367	8	-	-	PUNCT
agb-427	367	9	2014	2014	NUM
agb-427	367	10	-	-	PUNCT
agb-427	367	11	0017	0017	NUM
agb-427	367	12	jensen	jensen	PROPN
agb-427	367	13	,	,	PUNCT
agb-427	367	14	m.	m.	PROPN
agb-427	367	15	c.	c.	PROPN
agb-427	367	16	(	(	PUNCT
agb-427	367	17	1986	1986	NUM
agb-427	367	18	)	)	PUNCT
agb-427	367	19	.	.	PUNCT
agb-427	368	1	agency	agency	NOUN
agb-427	368	2	costs	cost	NOUN
agb-427	368	3	of	of	ADP
agb-427	368	4	free	free	ADJ
agb-427	368	5	cash	cash	NOUN
agb-427	368	6	flow	flow	NOUN
agb-427	368	7	,	,	PUNCT
agb-427	368	8	corporate	corporate	ADJ
agb-427	368	9	finance	finance	NOUN
agb-427	368	10	,	,	PUNCT
agb-427	368	11	and	and	CCONJ
agb-427	368	12	takeovers	takeover	NOUN
agb-427	368	13	.	.	PUNCT
agb-427	369	1	the	the	DET
agb-427	369	2	american	american	PROPN
agb-427	369	3	economic	economic	PROPN
agb-427	369	4	review	review	PROPN
agb-427	369	5	,	,	PUNCT
agb-427	369	6	76(2	76(2	NUM
agb-427	369	7	)	)	PUNCT
agb-427	369	8	,	,	PUNCT
agb-427	369	9	323	323	NUM
agb-427	369	10	-	-	SYM
agb-427	369	11	329	329	NUM
agb-427	369	12	.	.	PUNCT
agb-427	369	13	retrieved	retrieve	VERB
agb-427	369	14	from	from	ADP
agb-427	369	15	https://www.jstor.org/stable/1818789	https://www.jstor.org/stable/1818789	PROPN
agb-427	369	16	jiraporn	jiraporn	NOUN
agb-427	369	17	,	,	PUNCT
agb-427	369	18	p.	p.	PROPN
agb-427	369	19	,	,	PUNCT
agb-427	369	20	kim	kim	PROPN
agb-427	369	21	,	,	PUNCT
agb-427	369	22	j.-c	j.-c	PROPN
agb-427	369	23	.	.	PUNCT
agb-427	369	24	,	,	PUNCT
agb-427	369	25	&	&	CCONJ
agb-427	369	26	kim	kim	PROPN
agb-427	369	27	,	,	PUNCT
agb-427	369	28	y.	y.	PROPN
agb-427	369	29	s.	s.	PROPN
agb-427	369	30	(	(	PUNCT
agb-427	369	31	2011	2011	NUM
agb-427	369	32	)	)	PUNCT
agb-427	369	33	.	.	PUNCT
agb-427	370	1	dividend	dividend	NOUN
agb-427	370	2	payouts	payout	NOUN
agb-427	370	3	and	and	CCONJ
agb-427	370	4	corporate	corporate	ADJ
agb-427	370	5	governance	governance	NOUN
agb-427	370	6	quality	quality	NOUN
agb-427	370	7	:	:	PUNCT
agb-427	370	8	an	an	DET
agb-427	370	9	empirical	empirical	ADJ
agb-427	370	10	investigation	investigation	NOUN
agb-427	370	11	.	.	PUNCT
agb-427	371	1	financial	financial	ADJ
agb-427	371	2	review	review	PROPN
agb-427	371	3	,	,	PUNCT
agb-427	371	4	46(2	46(2	NOUN
agb-427	371	5	)	)	PUNCT
agb-427	371	6	,	,	PUNCT
agb-427	371	7	251	251	NUM
agb-427	371	8	-	-	SYM
agb-427	371	9	279	279	NUM
agb-427	371	10	.	.	PUNCT
agb-427	372	1	doi	doi	NOUN
agb-427	372	2	:	:	PUNCT
agb-427	372	3	https://doi.org/10.1111/j.1540-6288.2011.00299.x	https://doi.org/10.1111/j.1540-6288.2011.00299.x	PROPN
agb-427	372	4	jones	jones	PROPN
agb-427	372	5	,	,	PUNCT
agb-427	372	6	j.	j.	PROPN
agb-427	372	7	j.	j.	PROPN
agb-427	372	8	(	(	PUNCT
agb-427	372	9	1991	1991	NUM
agb-427	372	10	)	)	PUNCT
agb-427	372	11	.	.	PUNCT
agb-427	373	1	earnings	earning	NOUN
agb-427	373	2	management	management	NOUN
agb-427	373	3	during	during	ADP
agb-427	373	4	import	import	NOUN
agb-427	373	5	relief	relief	NOUN
agb-427	373	6	investigations	investigation	NOUN
agb-427	373	7	.	.	PUNCT
agb-427	374	1	journal	journal	NOUN
agb-427	374	2	of	of	ADP
agb-427	374	3	accounting	accounting	NOUN
agb-427	374	4	research	research	NOUN
agb-427	374	5	,	,	PUNCT
agb-427	374	6	29(2	29(2	NUM
agb-427	374	7	)	)	PUNCT
agb-427	374	8	,	,	PUNCT
agb-427	374	9	193	193	NUM
agb-427	374	10	-	-	SYM
agb-427	374	11	228	228	NUM
agb-427	374	12	.	.	PUNCT
agb-427	375	1	doi	doi	NOUN
agb-427	375	2	:	:	PUNCT
agb-427	375	3	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	NOUN
agb-427	375	4	kasen	kasen	ADJ
agb-427	375	5	,	,	PUNCT
agb-427	375	6	s.	s.	PROPN
agb-427	375	7	,	,	PUNCT
agb-427	375	8	cohen	cohen	PROPN
agb-427	375	9	,	,	PUNCT
agb-427	375	10	p.	p.	PROPN
agb-427	375	11	,	,	PUNCT
agb-427	375	12	brook	brook	PROPN
agb-427	375	13	,	,	PUNCT
agb-427	375	14	j.	j.	PROPN
agb-427	375	15	s.	s.	PROPN
agb-427	375	16	,	,	PUNCT
agb-427	375	17	&	&	CCONJ
agb-427	375	18	hartmark	hartmark	PROPN
agb-427	375	19	,	,	PUNCT
agb-427	375	20	c.	c.	PROPN
agb-427	375	21	(	(	PUNCT
agb-427	375	22	1996	1996	NUM
agb-427	375	23	)	)	PUNCT
agb-427	375	24	.	.	PUNCT
agb-427	376	1	a	a	DET
agb-427	376	2	multiple	multiple	ADJ
agb-427	376	3	-	-	PUNCT
agb-427	376	4	risk	risk	NOUN
agb-427	376	5	interaction	interaction	NOUN
agb-427	376	6	model	model	NOUN
agb-427	376	7	:	:	PUNCT
agb-427	376	8	effects	effect	NOUN
agb-427	376	9	of	of	ADP
agb-427	376	10	temperament	temperament	NOUN
agb-427	376	11	and	and	CCONJ
agb-427	376	12	divorce	divorce	NOUN
agb-427	376	13	on	on	ADP
agb-427	376	14	psychiatric	psychiatric	ADJ
agb-427	376	15	disorders	disorder	NOUN
agb-427	376	16	in	in	ADP
agb-427	376	17	children	child	NOUN
agb-427	376	18	.	.	PUNCT
agb-427	377	1	journal	journal	NOUN
agb-427	377	2	of	of	ADP
agb-427	377	3	abnormal	abnormal	ADJ
agb-427	377	4	child	child	NOUN
agb-427	377	5	psychology	psychology	NOUN
agb-427	377	6	,	,	PUNCT
agb-427	377	7	24(2	24(2	NUM
agb-427	377	8	)	)	PUNCT
agb-427	377	9	,	,	PUNCT
agb-427	377	10	121	121	NUM
agb-427	377	11	-	-	SYM
agb-427	377	12	150	150	NUM
agb-427	377	13	.	.	PUNCT
agb-427	378	1	doi	doi	NOUN
agb-427	378	2	:	:	PUNCT
agb-427	378	3	https://doi.org/	https://doi.org/	NOUN
agb-427	378	4	10.1007	10.1007	NUM
agb-427	378	5	/	/	SYM
agb-427	378	6	bf01441481	bf01441481	PROPN
agb-427	378	7	key	key	NOUN
agb-427	378	8	,	,	PUNCT
agb-427	378	9	n.	n.	NOUN
agb-427	378	10	,	,	PUNCT
agb-427	378	11	&	&	CCONJ
agb-427	378	12	roberts	roberts	PROPN
agb-427	378	13	,	,	PUNCT
agb-427	378	14	m.	m.	NOUN
agb-427	378	15	j.	j.	PROPN
agb-427	378	16	(	(	PUNCT
agb-427	378	17	2006	2006	NUM
agb-427	378	18	)	)	PUNCT
agb-427	378	19	.	.	PUNCT
agb-427	379	1	government	government	NOUN
agb-427	379	2	payments	payment	NOUN
agb-427	379	3	and	and	CCONJ
agb-427	379	4	farm	farm	NOUN
agb-427	379	5	business	business	NOUN
agb-427	379	6	survival	survival	NOUN
agb-427	379	7	.	.	PUNCT
agb-427	380	1	american	american	ADJ
agb-427	380	2	journal	journal	PROPN
agb-427	380	3	of	of	ADP
agb-427	380	4	agricultural	agricultural	ADJ
agb-427	380	5	economics	economic	NOUN
agb-427	380	6	,	,	PUNCT
agb-427	380	7	88(2	88(2	NUM
agb-427	380	8	)	)	PUNCT
agb-427	380	9	,	,	PUNCT
agb-427	380	10	382	382	NUM
agb-427	380	11	-	-	SYM
agb-427	380	12	392	392	NUM
agb-427	380	13	.	.	PUNCT
agb-427	381	1	doi	doi	NOUN
agb-427	381	2	:	:	PUNCT
agb-427	381	3	https://doi.org/10.1111/j.1467-8276.2006.00865.x	https://doi.org/10.1111/j.1467-8276.2006.00865.x	PROPN
agb-427	381	4	klein	klein	PROPN
agb-427	381	5	,	,	PUNCT
agb-427	381	6	a.	a.	PROPN
agb-427	381	7	(	(	PUNCT
agb-427	381	8	2002	2002	NUM
agb-427	381	9	)	)	PUNCT
agb-427	381	10	.	.	PUNCT
agb-427	382	1	audit	audit	NOUN
agb-427	382	2	committee	committee	PROPN
agb-427	382	3	,	,	PUNCT
agb-427	382	4	board	board	NOUN
agb-427	382	5	of	of	ADP
agb-427	382	6	director	director	NOUN
agb-427	382	7	characteristics	characteristic	NOUN
agb-427	382	8	,	,	PUNCT
agb-427	382	9	and	and	CCONJ
agb-427	382	10	earnings	earning	NOUN
agb-427	382	11	management	management	NOUN
agb-427	382	12	.	.	PUNCT
agb-427	383	1	journal	journal	NOUN
agb-427	383	2	of	of	ADP
agb-427	383	3	accounting	accounting	NOUN
agb-427	383	4	and	and	CCONJ
agb-427	383	5	economics	economic	NOUN
agb-427	383	6	,	,	PUNCT
agb-427	383	7	33(3	33(3	NOUN
agb-427	383	8	)	)	PUNCT
agb-427	383	9	,	,	PUNCT
agb-427	383	10	375	375	NUM
agb-427	383	11	-	-	SYM
agb-427	383	12	400	400	NUM
agb-427	383	13	.	.	PUNCT
agb-427	384	1	doi	doi	NOUN
agb-427	384	2	:	:	PUNCT
agb-427	384	3	https://doi.org/10.1016/s0165-4101(02)00059-9	https://doi.org/10.1016/s0165-4101(02)00059-9	PROPN
agb-427	384	4	la	la	PROPN
agb-427	384	5	porta	porta	PROPN
agb-427	384	6	,	,	PUNCT
agb-427	384	7	r.	r.	PROPN
agb-427	384	8	,	,	PUNCT
agb-427	384	9	lopez	lopez	NOUN
agb-427	384	10	-	-	PUNCT
agb-427	384	11	de	de	NOUN
agb-427	384	12	-	-	NOUN
agb-427	384	13	silanes	silanes	PROPN
agb-427	384	14	,	,	PUNCT
agb-427	384	15	f.	f.	PROPN
agb-427	384	16	,	,	PUNCT
agb-427	384	17	shleifer	shleifer	PROPN
agb-427	384	18	,	,	PUNCT
agb-427	384	19	a.	a.	PROPN
agb-427	384	20	,	,	PUNCT
agb-427	384	21	&	&	CCONJ
agb-427	384	22	vishny	vishny	PROPN
agb-427	384	23	,	,	PUNCT
agb-427	384	24	r.	r.	PROPN
agb-427	384	25	w.	w.	PROPN
agb-427	384	26	(	(	PUNCT
agb-427	384	27	2000	2000	NUM
agb-427	384	28	)	)	PUNCT
agb-427	384	29	.	.	PUNCT
agb-427	385	1	agency	agency	NOUN
agb-427	385	2	problems	problem	NOUN
agb-427	385	3	and	and	CCONJ
agb-427	385	4	dividend	dividend	NOUN
agb-427	385	5	policies	policy	NOUN
agb-427	385	6	around	around	ADP
agb-427	385	7	the	the	DET
agb-427	385	8	world	world	NOUN
agb-427	385	9	.	.	PUNCT
agb-427	386	1	the	the	DET
agb-427	386	2	journal	journal	PROPN
agb-427	386	3	of	of	ADP
agb-427	386	4	finance	finance	NOUN
agb-427	386	5	,	,	PUNCT
agb-427	386	6	55(1	55(1	NOUN
agb-427	386	7	)	)	PUNCT
agb-427	386	8	,	,	PUNCT
agb-427	386	9	133	133	NUM
agb-427	386	10	.	.	PUNCT
agb-427	387	1	doi	doi	NOUN
agb-427	387	2	:	:	PUNCT
agb-427	387	3	https://doi.org/10.1111/0022-1082.00199	https://doi.org/10.1111/0022-1082.00199	PROPN
agb-427	387	4	levitt	levitt	PROPN
agb-427	387	5	,	,	PUNCT
agb-427	387	6	a.	a.	NOUN
agb-427	387	7	(	(	PUNCT
agb-427	387	8	1998	1998	NUM
agb-427	387	9	)	)	PUNCT
agb-427	387	10	.	.	PUNCT
agb-427	388	1	the	the	DET
agb-427	388	2	importance	importance	NOUN
agb-427	388	3	of	of	ADP
agb-427	388	4	high	high	ADJ
agb-427	388	5	quality	quality	NOUN
agb-427	388	6	accounting	accounting	NOUN
agb-427	388	7	standards	standard	NOUN
agb-427	388	8	.	.	PUNCT
agb-427	389	1	accounting	accounting	NOUN
agb-427	389	2	horizons	horizon	NOUN
agb-427	389	3	,	,	PUNCT
agb-427	389	4	12(1	12(1	NUM
agb-427	389	5	)	)	PUNCT
agb-427	389	6	,	,	PUNCT
agb-427	389	7	79	79	NUM
agb-427	389	8	-	-	SYM
agb-427	389	9	82	82	NUM
agb-427	389	10	.	.	PUNCT
agb-427	389	11	retrieved	retrieve	VERB
agb-427	389	12	from	from	ADP
agb-427	389	13	https://www.proqu	https://www.proqu	PROPN
agb-427	389	14	est.com/openview/113ef6fb20852f7024ae49192	est.com/openview/113ef6fb20852f7024ae49192	PROPN
agb-427	389	15	3c7e84c	3c7e84c	PROPN
agb-427	389	16	lintner	lintner	PROPN
agb-427	389	17	,	,	PUNCT
agb-427	389	18	j.	j.	PROPN
agb-427	389	19	(	(	PUNCT
agb-427	389	20	1956	1956	NUM
agb-427	389	21	)	)	PUNCT
agb-427	389	22	.	.	PUNCT
agb-427	390	1	distribution	distribution	NOUN
agb-427	390	2	of	of	ADP
agb-427	390	3	incomes	income	NOUN
agb-427	390	4	of	of	ADP
agb-427	390	5	corporations	corporation	NOUN
agb-427	390	6	among	among	ADP
agb-427	390	7	dividends	dividend	NOUN
agb-427	390	8	,	,	PUNCT
agb-427	390	9	retained	retain	VERB
agb-427	390	10	earnings	earning	NOUN
agb-427	390	11	,	,	PUNCT
agb-427	390	12	and	and	CCONJ
agb-427	390	13	taxes	taxis	NOUN
agb-427	390	14	.	.	PUNCT
agb-427	391	1	the	the	DET
agb-427	391	2	american	american	PROPN
agb-427	391	3	economic	economic	PROPN
agb-427	391	4	review	review	PROPN
agb-427	391	5	,	,	PUNCT
agb-427	391	6	46(2	46(2	NOUN
agb-427	391	7	)	)	PUNCT
agb-427	391	8	,	,	PUNCT
agb-427	391	9	97	97	NUM
agb-427	391	10	-	-	SYM
agb-427	391	11	113	113	NUM
agb-427	391	12	.	.	PUNCT
agb-427	391	13	retrieved	retrieve	VERB
agb-427	391	14	from	from	ADP
agb-427	391	15	https://www.jstor.org/stable/1910664	https://www.jstor.org/stable/1910664	PROPN
agb-427	391	16	lyon	lyon	PROPN
agb-427	391	17	,	,	PUNCT
agb-427	391	18	t.	t.	PROPN
agb-427	391	19	p.	p.	PROPN
agb-427	391	20	,	,	PUNCT
agb-427	391	21	&	&	CCONJ
agb-427	391	22	maxwell	maxwell	PROPN
agb-427	391	23	,	,	PUNCT
agb-427	391	24	j.	j.	PROPN
agb-427	391	25	w.	w.	PROPN
agb-427	391	26	(	(	PUNCT
agb-427	391	27	2011	2011	NUM
agb-427	391	28	)	)	PUNCT
agb-427	391	29	.	.	PUNCT
agb-427	392	1	greenwash	greenwash	NOUN
agb-427	392	2	:	:	PUNCT
agb-427	392	3	corporate	corporate	ADJ
agb-427	392	4	environmental	environmental	ADJ
agb-427	392	5	disclosure	disclosure	NOUN
agb-427	392	6	under	under	ADP
agb-427	392	7	threat	threat	NOUN
agb-427	392	8	of	of	ADP
agb-427	392	9	audit	audit	NOUN
agb-427	392	10	.	.	PUNCT
agb-427	393	1	journal	journal	PROPN
agb-427	393	2	of	of	ADP
agb-427	393	3	economics	economics	PROPN
agb-427	393	4	&	&	CCONJ
agb-427	393	5	management	management	NOUN
agb-427	393	6	strategy	strategy	NOUN
agb-427	393	7	,	,	PUNCT
agb-427	393	8	20(1	20(1	NUM
agb-427	393	9	)	)	PUNCT
agb-427	393	10	,	,	PUNCT
agb-427	393	11	3	3	NUM
agb-427	393	12	-	-	SYM
agb-427	393	13	41	41	NUM
agb-427	393	14	.	.	PUNCT
agb-427	394	1	doi	doi	NOUN
agb-427	394	2	:	:	PUNCT
agb-427	394	3	https://doi.org/10.1111/j.15309134.2010.00282.x	https://doi.org/10.1111/j.15309134.2010.00282.x	X
agb-427	394	4	miller	miller	PROPN
agb-427	394	5	,	,	PUNCT
agb-427	394	6	m.	m.	PROPN
agb-427	394	7	h.	h.	PROPN
agb-427	394	8	,	,	PUNCT
agb-427	394	9	&	&	CCONJ
agb-427	394	10	modigliani	modigliani	PROPN
agb-427	394	11	,	,	PUNCT
agb-427	394	12	f.	f.	PROPN
agb-427	394	13	(	(	PUNCT
agb-427	394	14	1961	1961	NUM
agb-427	394	15	)	)	PUNCT
agb-427	394	16	.	.	PUNCT
agb-427	395	1	dividend	dividend	NOUN
agb-427	395	2	policy	policy	NOUN
agb-427	395	3	,	,	PUNCT
agb-427	395	4	growth	growth	NOUN
agb-427	395	5	,	,	PUNCT
agb-427	395	6	and	and	CCONJ
agb-427	395	7	the	the	DET
agb-427	395	8	valuation	valuation	NOUN
agb-427	395	9	of	of	ADP
agb-427	395	10	shares	share	NOUN
agb-427	395	11	.	.	PUNCT
agb-427	396	1	the	the	DET
agb-427	396	2	journal	journal	NOUN
agb-427	396	3	of	of	ADP
agb-427	396	4	business	business	NOUN
agb-427	396	5	,	,	PUNCT
agb-427	396	6	34(4	34(4	NUM
agb-427	396	7	)	)	PUNCT
agb-427	396	8	,	,	PUNCT
agb-427	396	9	411	411	NUM
agb-427	396	10	-	-	SYM
agb-427	396	11	433	433	NUM
agb-427	396	12	.	.	PUNCT
agb-427	397	1	doi	doi	NOUN
agb-427	397	2	:	:	PUNCT
agb-427	397	3	https://doi.org/10.1086/294442	https://doi.org/10.1086/294442	X
agb-427	397	4	miller	miller	PROPN
agb-427	397	5	,	,	PUNCT
agb-427	397	6	m.	m.	PROPN
agb-427	397	7	h.	h.	PROPN
agb-427	397	8	,	,	PUNCT
agb-427	397	9	&	&	CCONJ
agb-427	397	10	rock	rock	PROPN
agb-427	397	11	,	,	PUNCT
agb-427	397	12	k.	k.	PROPN
agb-427	397	13	(	(	PUNCT
agb-427	397	14	1985	1985	NUM
agb-427	397	15	)	)	PUNCT
agb-427	397	16	.	.	PUNCT
agb-427	398	1	dividend	dividend	NOUN
agb-427	398	2	policy	policy	NOUN
agb-427	398	3	under	under	ADP
agb-427	398	4	asymmetric	asymmetric	ADJ
agb-427	398	5	information	information	NOUN
agb-427	398	6	.	.	PUNCT
agb-427	399	1	the	the	DET
agb-427	399	2	journal	journal	PROPN
agb-427	399	3	of	of	ADP
agb-427	399	4	finance	finance	NOUN
agb-427	399	5	,	,	PUNCT
agb-427	399	6	40(4	40(4	NUM
agb-427	399	7	)	)	PUNCT
agb-427	399	8	,	,	PUNCT
agb-427	399	9	1031	1031	NUM
agb-427	399	10	-	-	SYM
agb-427	399	11	1051	1051	NUM
agb-427	399	12	.	.	PUNCT
agb-427	400	1	doi	doi	NOUN
agb-427	400	2	:	:	PUNCT
agb-427	400	3	https://doi.org/	https://doi.org/	NOUN
agb-427	400	4	10.1111	10.1111	NUM
agb-427	400	5	/	/	SYM
agb-427	400	6	j.1540	j.1540	PROPN
agb-427	400	7	-	-	PUNCT
agb-427	400	8	6261.1985.tb02362.x	6261.1985.tb02362.x	NUM
agb-427	400	9	mishra	mishra	PROPN
agb-427	400	10	,	,	PUNCT
agb-427	400	11	a.	a.	PROPN
agb-427	400	12	,	,	PUNCT
agb-427	400	13	wilson	wilson	PROPN
agb-427	400	14	,	,	PUNCT
agb-427	400	15	c.	c.	PROPN
agb-427	400	16	,	,	PUNCT
agb-427	400	17	&	&	CCONJ
agb-427	400	18	williams	williams	PROPN
agb-427	400	19	,	,	PUNCT
agb-427	400	20	r.	r.	PROPN
agb-427	400	21	(	(	PUNCT
agb-427	400	22	2009	2009	NUM
agb-427	400	23	)	)	PUNCT
agb-427	400	24	.	.	PUNCT
agb-427	401	1	factors	factor	NOUN
agb-427	401	2	affecting	affect	VERB
agb-427	401	3	financial	financial	ADJ
agb-427	401	4	performance	performance	NOUN
agb-427	401	5	of	of	ADP
agb-427	401	6	new	new	ADJ
agb-427	401	7	and	and	CCONJ
agb-427	401	8	beginning	begin	VERB
agb-427	401	9	farmers	farmer	NOUN
agb-427	401	10	.	.	PUNCT
agb-427	402	1	agricultural	agricultural	ADJ
agb-427	402	2	finance	finance	PROPN
agb-427	402	3	review	review	NOUN
agb-427	402	4	,	,	PUNCT
agb-427	402	5	69(2	69(2	NOUN
agb-427	402	6	)	)	PUNCT
agb-427	402	7	,	,	PUNCT
agb-427	402	8	160	160	NUM
agb-427	402	9	-	-	SYM
agb-427	402	10	179	179	NUM
agb-427	402	11	.	.	PUNCT
agb-427	403	1	doi	doi	NOUN
agb-427	403	2	:	:	PUNCT
agb-427	403	3	https://doi.org/10.1108/00021460910978661	https://doi.org/10.1108/00021460910978661	NOUN
agb-427	403	4	peasnell	peasnell	PROPN
agb-427	403	5	,	,	PUNCT
agb-427	403	6	k.	k.	PROPN
agb-427	404	1	v.	v.	PROPN
agb-427	404	2	,	,	PUNCT
agb-427	404	3	pope	pope	NOUN
agb-427	404	4	,	,	PUNCT
agb-427	404	5	p.	p.	PROPN
agb-427	404	6	f.	f.	PROPN
agb-427	404	7	,	,	PUNCT
agb-427	404	8	&	&	CCONJ
agb-427	404	9	young	young	PROPN
agb-427	404	10	,	,	PUNCT
agb-427	404	11	s.	s.	PROPN
agb-427	404	12	(	(	PUNCT
agb-427	404	13	2000	2000	NUM
agb-427	404	14	)	)	PUNCT
agb-427	404	15	.	.	PUNCT
agb-427	405	1	detecting	detect	VERB
agb-427	405	2	earnings	earning	NOUN
agb-427	405	3	management	management	NOUN
agb-427	405	4	using	use	VERB
agb-427	405	5	cross	cross	ADJ
agb-427	405	6	-	-	ADJ
agb-427	405	7	sectional	sectional	ADJ
agb-427	405	8	abnormal	abnormal	ADJ
agb-427	405	9	accruals	accrual	NOUN
agb-427	405	10	models	model	NOUN
agb-427	405	11	.	.	PUNCT
agb-427	406	1	accounting	accounting	NOUN
agb-427	406	2	and	and	CCONJ
agb-427	406	3	business	business	NOUN
agb-427	406	4	research	research	NOUN
agb-427	406	5	,	,	PUNCT
agb-427	406	6	30(4	30(4	NUM
agb-427	406	7	)	)	PUNCT
agb-427	406	8	,	,	PUNCT
agb-427	406	9	313	313	NUM
agb-427	406	10	-	-	SYM
agb-427	406	11	326	326	NUM
agb-427	406	12	.	.	PUNCT
agb-427	407	1	doi	doi	NOUN
agb-427	407	2	:	:	PUNCT
agb-427	407	3	https://	https://	PROPN
agb-427	407	4	doi.org/10.1080/00014788.2000.9728949	doi.org/10.1080/00014788.2000.9728949	PROPN
agb-427	407	5	penno	penno	PROPN
agb-427	407	6	,	,	PUNCT
agb-427	407	7	m.	m.	NOUN
agb-427	407	8	,	,	PUNCT
agb-427	407	9	&	&	CCONJ
agb-427	407	10	simon	simon	PROPN
agb-427	407	11	,	,	PUNCT
agb-427	407	12	d.	d.	PROPN
agb-427	407	13	t.	t.	PROPN
agb-427	407	14	(	(	PUNCT
agb-427	407	15	1986	1986	NUM
agb-427	407	16	)	)	PUNCT
agb-427	407	17	.	.	PUNCT
agb-427	408	1	accounting	accounting	NOUN
agb-427	408	2	choices	choice	NOUN
agb-427	408	3	:	:	PUNCT
agb-427	408	4	public	public	ADJ
agb-427	408	5	versus	versus	ADP
agb-427	408	6	private	private	ADJ
agb-427	408	7	firms	firm	NOUN
agb-427	408	8	.	.	PUNCT
agb-427	409	1	journal	journal	PROPN
agb-427	409	2	of	of	ADP
agb-427	409	3	business	business	NOUN
agb-427	409	4	finance	finance	PROPN
agb-427	409	5	&	&	CCONJ
agb-427	409	6	accounting	accounting	PROPN
agb-427	409	7	,	,	PUNCT
agb-427	409	8	13(4	13(4	NUM
agb-427	409	9	)	)	PUNCT
agb-427	409	10	,	,	PUNCT
agb-427	409	11	561	561	NUM
agb-427	409	12	-	-	SYM
agb-427	409	13	569	569	NUM
agb-427	409	14	.	.	PUNCT
agb-427	410	1	doi	doi	NOUN
agb-427	410	2	:	:	PUNCT
agb-427	410	3	https://doi.org/	https://doi.org/	NOUN
agb-427	410	4	10.1111	10.1111	NUM
agb-427	410	5	/	/	SYM
agb-427	410	6	j.1468	j.1468	NOUN
agb-427	410	7	-	-	PUNCT
agb-427	410	8	5957.1986.tb00518.x	5957.1986.tb00518.x	NUM
agb-427	410	9	pope	pope	NOUN
agb-427	410	10	,	,	PUNCT
agb-427	410	11	p.	p.	PROPN
agb-427	410	12	f.	f.	PROPN
agb-427	410	13	,	,	PUNCT
agb-427	410	14	&	&	CCONJ
agb-427	410	15	wang	wang	PROPN
agb-427	410	16	,	,	PUNCT
agb-427	410	17	p.	p.	NOUN
agb-427	410	18	(	(	PUNCT
agb-427	410	19	2005	2005	NUM
agb-427	410	20	)	)	PUNCT
agb-427	410	21	.	.	PUNCT
agb-427	411	1	earnings	earning	NOUN
agb-427	411	2	components	component	NOUN
agb-427	411	3	,	,	PUNCT
agb-427	411	4	accounting	accounting	NOUN
agb-427	411	5	bias	bias	NOUN
agb-427	411	6	and	and	CCONJ
agb-427	411	7	equity	equity	NOUN
agb-427	411	8	valuation	valuation	NOUN
agb-427	411	9	.	.	PUNCT
agb-427	412	1	review	review	NOUN
agb-427	412	2	of	of	ADP
agb-427	412	3	accounting	accounting	NOUN
agb-427	412	4	studies	study	NOUN
agb-427	412	5	,	,	PUNCT
agb-427	412	6	10(4	10(4	NUM
agb-427	412	7	)	)	PUNCT
agb-427	412	8	,	,	PUNCT
agb-427	412	9	387	387	NUM
agb-427	412	10	-	-	SYM
agb-427	412	11	407	407	NUM
agb-427	412	12	.	.	PUNCT
agb-427	413	1	doi	doi	NOUN
agb-427	413	2	:	:	PUNCT
agb-427	413	3	https://	https://	PROPN
agb-427	413	4	doi.org/10.1007/s11142-005-4207-4	doi.org/10.1007/s11142-005-4207-4	PROPN
agb-427	413	5	royer	royer	PROPN
agb-427	413	6	,	,	PUNCT
agb-427	413	7	j.	j.	PROPN
agb-427	413	8	s.	s.	PROPN
agb-427	413	9	(	(	PUNCT
agb-427	413	10	2014	2014	NUM
agb-427	413	11	)	)	PUNCT
agb-427	413	12	.	.	PUNCT
agb-427	414	1	the	the	DET
agb-427	414	2	neoclassical	neoclassical	ADJ
agb-427	414	3	theory	theory	NOUN
agb-427	414	4	of	of	ADP
agb-427	414	5	cooperatives	cooperative	NOUN
agb-427	414	6	:	:	PUNCT
agb-427	414	7	part	part	PROPN
agb-427	414	8	i.	i.	PROPN
agb-427	414	9	journal	journal	PROPN
agb-427	414	10	of	of	ADP
agb-427	414	11	cooperatives	cooperative	NOUN
agb-427	414	12	,	,	PUNCT
agb-427	414	13	28	28	NUM
agb-427	414	14	,	,	PUNCT
agb-427	414	15	1	1	NUM
agb-427	414	16	-	-	SYM
agb-427	414	17	19	19	NUM
agb-427	414	18	.	.	PUNCT
agb-427	415	1	doi	doi	PROPN
agb-427	415	2	:	:	PUNCT
agb-427	415	3	https://doi.org/10.22004/ag.econ.244008	https://doi.org/10.22004/ag.econ.244008	NOUN
agb-427	415	4	skinner	skinner	PROPN
agb-427	415	5	,	,	PUNCT
agb-427	415	6	d.	d.	PROPN
agb-427	415	7	j.	j.	PROPN
agb-427	415	8	,	,	PUNCT
agb-427	415	9	&	&	CCONJ
agb-427	415	10	soltes	solte	VERB
agb-427	415	11	,	,	PUNCT
agb-427	415	12	e.	e.	PROPN
agb-427	415	13	(	(	PUNCT
agb-427	415	14	2011	2011	NUM
agb-427	415	15	)	)	PUNCT
agb-427	415	16	.	.	PUNCT
agb-427	416	1	what	what	PRON
agb-427	416	2	do	do	AUX
agb-427	416	3	dividends	dividend	NOUN
agb-427	416	4	tell	tell	VERB
agb-427	416	5	us	we	PRON
agb-427	416	6	about	about	ADP
agb-427	416	7	earnings	earning	NOUN
agb-427	416	8	quality	quality	NOUN
agb-427	416	9	?	?	PUNCT
agb-427	417	1	review	review	NOUN
agb-427	417	2	of	of	ADP
agb-427	417	3	accounting	accounting	NOUN
agb-427	417	4	studies	study	NOUN
agb-427	417	5	,	,	PUNCT
agb-427	417	6	16(1	16(1	NUM
agb-427	417	7	)	)	PUNCT
agb-427	417	8	,	,	PUNCT
agb-427	417	9	1	1	NUM
agb-427	417	10	-	-	SYM
agb-427	417	11	28	28	NUM
agb-427	417	12	.	.	PUNCT
agb-427	418	1	doi	doi	NOUN
agb-427	418	2	:	:	PUNCT
agb-427	418	3	https://doi.org/10.100	https://doi.org/10.100	PROPN
agb-427	418	4	7	7	NUM
agb-427	418	5	/	/	SYM
agb-427	418	6	s11142	s11142	ADJ
agb-427	418	7	-	-	PUNCT
agb-427	418	8	009	009	NUM
agb-427	418	9	-	-	PUNCT
agb-427	418	10	9113	9113	NUM
agb-427	418	11	-	-	SYM
agb-427	418	12	8	8	NUM
agb-427	418	13	sonka	sonka	ADJ
agb-427	418	14	,	,	PUNCT
agb-427	418	15	s.	s.	PROPN
agb-427	418	16	(	(	PUNCT
agb-427	418	17	2014	2014	NUM
agb-427	418	18	)	)	PUNCT
agb-427	418	19	.	.	PUNCT
agb-427	419	1	big	big	ADJ
agb-427	419	2	data	datum	NOUN
agb-427	419	3	and	and	CCONJ
agb-427	419	4	the	the	DET
agb-427	419	5	ag	ag	PROPN
agb-427	419	6	sector	sector	NOUN
agb-427	419	7	:	:	PUNCT
agb-427	419	8	more	more	ADJ
agb-427	419	9	than	than	ADP
agb-427	419	10	lots	lot	NOUN
agb-427	419	11	of	of	ADP
agb-427	419	12	numbers	number	NOUN
agb-427	419	13	.	.	PUNCT
agb-427	420	1	international	international	ADJ
agb-427	420	2	food	food	NOUN
agb-427	420	3	and	and	CCONJ
agb-427	420	4	agribusiness	agribusiness	PROPN
agb-427	420	5	management	management	PROPN
agb-427	420	6	review	review	NOUN
agb-427	420	7	,	,	PUNCT
agb-427	420	8	17(1	17(1	NUM
agb-427	420	9	)	)	PUNCT
agb-427	420	10	,	,	PUNCT
agb-427	420	11	1	1	NUM
agb-427	420	12	-	-	SYM
agb-427	420	13	20	20	NUM
agb-427	420	14	.	.	PUNCT
agb-427	421	1	doi	doi	NOUN
agb-427	421	2	:	:	PUNCT
agb-427	421	3	https://doi.org/10.22004/ag.econ.163351	https://doi.org/10.22004/ag.econ.163351	NOUN
agb-427	421	4	sporleder	sporleder	NOUN
agb-427	421	5	,	,	PUNCT
agb-427	421	6	t.	t.	PROPN
agb-427	421	7	l.	l.	PROPN
agb-427	421	8	,	,	PUNCT
agb-427	421	9	&	&	CCONJ
agb-427	421	10	goldsmith	goldsmith	PROPN
agb-427	421	11	,	,	PUNCT
agb-427	421	12	p.	p.	PROPN
agb-427	421	13	d.	d.	PROPN
agb-427	421	14	(	(	PUNCT
agb-427	421	15	2001	2001	NUM
agb-427	421	16	)	)	PUNCT
agb-427	421	17	.	.	PUNCT
agb-427	422	1	alternative	alternative	ADJ
agb-427	422	2	firm	firm	ADJ
agb-427	422	3	strategies	strategy	NOUN
agb-427	422	4	for	for	ADP
agb-427	422	5	signaling	signal	VERB
agb-427	422	6	quality	quality	NOUN
agb-427	422	7	in	in	ADP
agb-427	422	8	the	the	DET
agb-427	422	9	food	food	NOUN
agb-427	422	10	system	system	NOUN
agb-427	422	11	.	.	PUNCT
agb-427	423	1	canadian	canadian	ADJ
agb-427	423	2	journal	journal	NOUN
agb-427	423	3	of	of	ADP
agb-427	423	4	agricultural	agricultural	ADJ
agb-427	423	5	economics	economic	NOUN
agb-427	423	6	/	/	SYM
agb-427	423	7	revue	revue	PROPN
agb-427	423	8	canadienne	canadienne	PROPN
agb-427	423	9	d'agroeconomie	d'agroeconomie	PROPN
agb-427	423	10	,	,	PUNCT
agb-427	423	11	49(4	49(4	NOUN
agb-427	423	12	)	)	PUNCT
agb-427	423	13	,	,	PUNCT
agb-427	423	14	591	591	NUM
agb-427	423	15	-	-	SYM
agb-427	423	16	604	604	NUM
agb-427	423	17	.	.	PUNCT
agb-427	424	1	doi	doi	NOUN
agb-427	424	2	:	:	PUNCT
agb-427	424	3	https://doi.org/10.1111/j.1744-7976.2001.tb00329.x	https://doi.org/10.1111/j.1744-7976.2001.tb00329.x	PROPN
agb-427	424	4	tayachi	tayachi	PROPN
agb-427	424	5	,	,	PUNCT
agb-427	424	6	t.	t.	PROPN
agb-427	424	7	,	,	PUNCT
agb-427	424	8	hunjra	hunjra	PROPN
agb-427	424	9	,	,	PUNCT
agb-427	424	10	a.	a.	NOUN
agb-427	424	11	i.	i.	PROPN
agb-427	424	12	,	,	PUNCT
agb-427	424	13	jones	jones	PROPN
agb-427	424	14	,	,	PUNCT
agb-427	424	15	k.	k.	PROPN
agb-427	424	16	,	,	PUNCT
agb-427	424	17	mehmood	mehmood	PROPN
agb-427	424	18	,	,	PUNCT
agb-427	424	19	r.	r.	PROPN
agb-427	424	20	,	,	PUNCT
agb-427	424	21	&	&	CCONJ
agb-427	424	22	alfaryan	alfaryan	ADJ
agb-427	424	23	,	,	PUNCT
agb-427	424	24	m.	m.	NOUN
agb-427	424	25	a.	a.	PROPN
agb-427	424	26	s.	s.	PROPN
agb-427	424	27	(	(	PUNCT
agb-427	424	28	2023	2023	NUM
agb-427	424	29	)	)	PUNCT
agb-427	424	30	.	.	PUNCT
agb-427	425	1	how	how	SCONJ
agb-427	425	2	does	do	AUX
agb-427	425	3	ownership	ownership	NOUN
agb-427	425	4	structure	structure	NOUN
agb-427	425	5	affect	affect	VERB
agb-427	425	6	the	the	DET
agb-427	425	7	financing	financing	NOUN
agb-427	425	8	and	and	CCONJ
agb-427	425	9	dividend	dividend	NOUN
agb-427	425	10	decisions	decision	NOUN
agb-427	425	11	of	of	ADP
agb-427	425	12	firm	firm	NOUN
agb-427	425	13	?	?	PUNCT
agb-427	426	1	journal	journal	NOUN
agb-427	426	2	of	of	ADP
agb-427	426	3	financial	financial	ADJ
agb-427	426	4	reporting	reporting	NOUN
agb-427	426	5	and	and	CCONJ
agb-427	426	6	accounting	accounting	NOUN
agb-427	426	7	,	,	PUNCT
agb-427	426	8	21(3	21(3	NUM
agb-427	426	9	)	)	PUNCT
agb-427	426	10	,	,	PUNCT
agb-427	426	11	729	729	NUM
agb-427	426	12	-	-	SYM
agb-427	426	13	746	746	NUM
agb-427	426	14	.	.	PUNCT
agb-427	427	1	doi	doi	NOUN
agb-427	427	2	:	:	PUNCT
agb-427	427	3	https://doi	https://doi	PROPN
agb-427	427	4	.	.	PUNCT
agb-427	427	5	org/10.1108	org/10.1108	PROPN
agb-427	427	6	/	/	SYM
agb-427	427	7	jfra-09	jfra-09	PROPN
agb-427	427	8	-	-	PUNCT
agb-427	427	9	2021	2021	NUM
agb-427	427	10	-	-	PUNCT
agb-427	427	11	0291	0291	NUM
agb-427	427	12	thompson	thompson	NOUN
agb-427	427	13	,	,	PUNCT
agb-427	427	14	p.	p.	PROPN
agb-427	427	15	b.	b.	PROPN
agb-427	427	16	,	,	PUNCT
agb-427	427	17	&	&	CCONJ
agb-427	427	18	hannah	hannah	PROPN
agb-427	427	19	,	,	PUNCT
agb-427	427	20	w.	w.	PROPN
agb-427	427	21	(	(	PUNCT
agb-427	427	22	2008	2008	NUM
agb-427	427	23	)	)	PUNCT
agb-427	427	24	.	.	PUNCT
agb-427	428	1	food	food	NOUN
agb-427	428	2	and	and	CCONJ
agb-427	428	3	agricultural	agricultural	ADJ
agb-427	428	4	biotechnology	biotechnology	NOUN
agb-427	428	5	:	:	PUNCT
agb-427	428	6	a	a	DET
agb-427	428	7	summary	summary	NOUN
agb-427	428	8	and	and	CCONJ
agb-427	428	9	analysis	analysis	NOUN
agb-427	428	10	of	of	ADP
agb-427	428	11	ethical	ethical	ADJ
agb-427	428	12	concerns	concern	NOUN
agb-427	428	13	.	.	PUNCT
agb-427	429	1	in	in	ADP
agb-427	429	2	u.	u.	PROPN
agb-427	429	3	stahl	stahl	PROPN
agb-427	429	4	,	,	PUNCT
agb-427	429	5	u.	u.	PROPN
agb-427	429	6	e.	e.	PROPN
agb-427	429	7	b.	b.	PROPN
agb-427	429	8	donalies	donalies	PROPN
agb-427	429	9	,	,	PUNCT
agb-427	429	10	&	&	CCONJ
agb-427	429	11	e.	e.	PROPN
agb-427	429	12	nevoigt	nevoigt	PROPN
agb-427	429	13	(	(	PUNCT
agb-427	429	14	eds	ed	NOUN
agb-427	429	15	.	.	PUNCT
agb-427	429	16	)	)	PUNCT
agb-427	429	17	,	,	PUNCT
agb-427	429	18	food	food	NOUN
agb-427	429	19	biotechnology	biotechnology	NOUN
agb-427	429	20	(	(	PUNCT
agb-427	429	21	pp	pp	ADJ
agb-427	429	22	.	.	PUNCT
agb-427	429	23	229	229	NUM
agb-427	429	24	-	-	SYM
agb-427	429	25	264	264	NUM
agb-427	429	26	)	)	PUNCT
agb-427	429	27	.	.	PUNCT
agb-427	430	1	springer	springer	PROPN
agb-427	430	2	berlin	berlin	PROPN
agb-427	430	3	heidelberg	heidelberg	PROPN
agb-427	430	4	.	.	PUNCT
agb-427	431	1	doi	doi	PROPN
agb-427	431	2	:	:	PUNCT
agb-427	431	3	https://doi.org/10.1007/10_2008_100	https://doi.org/10.1007/10_2008_100	PROPN
agb-427	431	4	utari	utari	PROPN
agb-427	431	5	,	,	PUNCT
agb-427	431	6	c.	c.	PROPN
agb-427	431	7	,	,	PUNCT
agb-427	431	8	manalu	manalu	PROPN
agb-427	431	9	,	,	PUNCT
agb-427	431	10	m.	m.	PROPN
agb-427	431	11	w.	w.	PROPN
agb-427	431	12	,	,	PUNCT
agb-427	431	13	lubis	lubis	PROPN
agb-427	431	14	,	,	PUNCT
agb-427	431	15	n.	n.	PROPN
agb-427	431	16	r.	r.	PROPN
agb-427	431	17	,	,	PUNCT
agb-427	431	18	&	&	CCONJ
agb-427	431	19	muda	muda	PROPN
agb-427	431	20	,	,	PUNCT
agb-427	431	21	i.	i.	PROPN
agb-427	431	22	(	(	PUNCT
agb-427	431	23	2023	2023	NUM
agb-427	431	24	)	)	PUNCT
agb-427	431	25	.	.	PUNCT
agb-427	432	1	approaches	approach	NOUN
agb-427	432	2	and	and	CCONJ
agb-427	432	3	critiques	critique	NOUN
agb-427	432	4	of	of	ADP
agb-427	432	5	positive	positive	ADJ
agb-427	432	6	accounting	accounting	NOUN
agb-427	432	7	theory	theory	NOUN
agb-427	432	8	(	(	PUNCT
agb-427	432	9	pat	pat	PROPN
agb-427	432	10	)	)	PUNCT
agb-427	432	11	and	and	CCONJ
agb-427	432	12	normative	normative	ADJ
agb-427	432	13	accounting	accounting	NOUN
agb-427	432	14	theory	theory	NOUN
agb-427	432	15	(	(	PUNCT
agb-427	432	16	nat	nat	PROPN
agb-427	432	17	):	):	PUNCT
agb-427	432	18	a	a	DET
agb-427	432	19	literature	literature	NOUN
agb-427	432	20	review	review	NOUN
agb-427	432	21	.	.	PUNCT
agb-427	433	1	brazilian	brazilian	ADJ
agb-427	433	2	journal	journal	PROPN
agb-427	433	3	of	of	ADP
agb-427	433	4	development	development	NOUN
agb-427	433	5	,	,	PUNCT
agb-427	433	6	9(12	9(12	NUM
agb-427	433	7	)	)	PUNCT
agb-427	433	8	,	,	PUNCT
agb-427	433	9	31784	31784	NUM
agb-427	433	10	-	-	SYM
agb-427	433	11	31799	31799	NUM
agb-427	433	12	.	.	PUNCT
agb-427	434	1	doi	doi	NOUN
agb-427	434	2	:	:	PUNCT
agb-427	434	3	https://	https://	PROPN
agb-427	434	4	doi.org/10.34117/bjdv9n12-082	doi.org/10.34117/bjdv9n12-082	PROPN
agb-427	434	5	https://doi.org/10.3386/w8161	https://doi.org/10.3386/w8161	ADJ
agb-427	434	6	https://www.jstor.org/stable/40472950	https://www.jstor.org/stable/40472950	NOUN
agb-427	434	7	https://doi.org/10.1108/afr-06-2014-0017	https://doi.org/10.1108/afr-06-2014-0017	NOUN
agb-427	434	8	https://doi.org/10.1108/afr-06-2014-0017	https://doi.org/10.1108/afr-06-2014-0017	PROPN
agb-427	434	9	https://www.jstor.org/stable/1818789	https://www.jstor.org/stable/1818789	NOUN
agb-427	434	10	https://doi.org/10.1111/j.1540-6288.2011.00299.x	https://doi.org/10.1111/j.1540-6288.2011.00299.x	NUM
agb-427	434	11	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	PRON
agb-427	435	1	https://doi.org/10.1007/bf01441481	https://doi.org/10.1007/bf01441481	NOUN
agb-427	436	1	https://doi.org/10.1007/bf01441481	https://doi.org/10.1007/bf01441481	PUNCT
agb-427	437	1	https://doi.org/10.1111/j.1467-8276.2006.00865.x	https://doi.org/10.1111/j.1467-8276.2006.00865.x	VERB
agb-427	438	1	https://doi.org/10.1016/s0165-4101(02)00059-9	https://doi.org/10.1016/s0165-4101(02)00059-9	PROPN
agb-427	438	2	https://doi.org/10.1111/0022-1082.00199	https://doi.org/10.1111/0022-1082.00199	PROPN
agb-427	438	3	https://www.proquest.com/openview/113ef6fb20852f7024ae491923c7e84c	https://www.proquest.com/openview/113ef6fb20852f7024ae491923c7e84c	PROPN
agb-427	438	4	https://www.proquest.com/openview/113ef6fb20852f7024ae491923c7e84c	https://www.proquest.com/openview/113ef6fb20852f7024ae491923c7e84c	PROPN
agb-427	438	5	https://www.proquest.com/openview/113ef6fb20852f7024ae491923c7e84c	https://www.proquest.com/openview/113ef6fb20852f7024ae491923c7e84c	PROPN
agb-427	438	6	https://www.jstor.org/stable/1910664	https://www.jstor.org/stable/1910664	PROPN
agb-427	438	7	https://doi.org/10.1111/j.1530-9134.2010.00282.x	https://doi.org/10.1111/j.1530-9134.2010.00282.x	PROPN
agb-427	438	8	https://doi.org/10.1111/j.1530-9134.2010.00282.x	https://doi.org/10.1111/j.1530-9134.2010.00282.x	ADJ
agb-427	438	9	https://doi.org/10.1086/294442	https://doi.org/10.1086/294442	ADJ
agb-427	439	1	https://doi.org/10.1111/j.1540-6261.1985.tb02362.x	https://doi.org/10.1111/j.1540-6261.1985.tb02362.x	PROPN
agb-427	439	2	https://doi.org/10.1111/j.1540-6261.1985.tb02362.x	https://doi.org/10.1111/j.1540-6261.1985.tb02362.x	PROPN
agb-427	439	3	https://doi.org/10.1108/00021460910978661	https://doi.org/10.1108/00021460910978661	NOUN
agb-427	439	4	https://doi.org/10.1080/00014788.2000.9728949	https://doi.org/10.1080/00014788.2000.9728949	X
agb-427	439	5	https://doi.org/10.1080/00014788.2000.9728949	https://doi.org/10.1080/00014788.2000.9728949	PUNCT
agb-427	440	1	https://doi.org/10.1111/j.1468-5957.1986.tb00518.x	https://doi.org/10.1111/j.1468-5957.1986.tb00518.x	NOUN
agb-427	440	2	https://doi.org/10.1111/j.1468-5957.1986.tb00518.x	https://doi.org/10.1111/j.1468-5957.1986.tb00518.x	NOUN
agb-427	440	3	https://doi.org/10.1007/s11142-005-4207-4	https://doi.org/10.1007/s11142-005-4207-4	NUM
agb-427	440	4	https://doi.org/10.1007/s11142-005-4207-4	https://doi.org/10.1007/s11142-005-4207-4	NUM
agb-427	440	5	https://doi.org/10.22004/ag.econ.244008	https://doi.org/10.22004/ag.econ.244008	NOUN
agb-427	440	6	https://doi.org/10.1007/s11142-009-9113-8	https://doi.org/10.1007/s11142-009-9113-8	NOUN
agb-427	440	7	https://doi.org/10.1007/s11142-009-9113-8	https://doi.org/10.1007/s11142-009-9113-8	NUM
agb-427	440	8	https://doi.org/10.22004/ag.econ.163351	https://doi.org/10.22004/ag.econ.163351	VERB
agb-427	440	9	https://doi.org/10.1111/j.1744-7976.2001.tb00329.x	https://doi.org/10.1111/j.1744-7976.2001.tb00329.x	PROPN
agb-427	440	10	https://doi.org/10.1108/jfra-09-2021-0291	https://doi.org/10.1108/jfra-09-2021-0291	PROPN
agb-427	440	11	https://doi.org/10.1108/jfra-09-2021-0291	https://doi.org/10.1108/jfra-09-2021-0291	PROPN
agb-427	440	12	https://doi.org/10.1007/10_2008_100	https://doi.org/10.1007/10_2008_100	PROPN
agb-427	440	13	https://doi.org/10.34117/bjdv9n12-082	https://doi.org/10.34117/bjdv9n12-082	PROPN
agb-427	440	14	https://doi.org/10.34117/bjdv9n12-082	https://doi.org/10.34117/bjdv9n12-082	PROPN