id	sid	tid	token	lemma	pos
ajbmeb-1073	1	1	american	american	PROPN
ajbmeb-1073	1	2	journal	journal	PROPN
ajbmeb-1073	1	3	of	of	ADP
ajbmeb-1073	1	4	business	business	NOUN
ajbmeb-1073	1	5	management	management	NOUN
ajbmeb-1073	1	6	,	,	PUNCT
ajbmeb-1073	1	7	economics	economic	NOUN
ajbmeb-1073	1	8	and	and	CCONJ
ajbmeb-1073	1	9	banking	banking	NOUN
ajbmeb-1073	1	10	issn	issn	PROPN
ajbmeb-1073	1	11	(	(	PUNCT
ajbmeb-1073	1	12	e	e	NOUN
ajbmeb-1073	1	13	):	):	PUNCT
ajbmeb-1073	1	14	2832	2832	NUM
ajbmeb-1073	1	15	-	-	SYM
ajbmeb-1073	1	16	8078	8078	NUM
ajbmeb-1073	1	17	volume	volume	NOUN
ajbmeb-1073	1	18	14	14	NUM
ajbmeb-1073	1	19	,	,	PUNCT
ajbmeb-1073	1	20	|	|	ADV
ajbmeb-1073	1	21	july	july	PROPN
ajbmeb-1073	1	22	,	,	PUNCT
ajbmeb-1073	1	23	2023	2023	NUM
ajbmeb-1073	1	24	p	p	NOUN
ajbmeb-1073	1	25	a	a	DET
ajbmeb-1073	1	26	g	g	NOUN
ajbmeb-1073	1	27	e	e	NOUN
ajbmeb-1073	1	28	|	|	ADV
ajbmeb-1073	1	29	67	67	NUM
ajbmeb-1073	1	30	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1073	1	31	human	human	ADJ
ajbmeb-1073	1	32	capital	capital	NOUN
ajbmeb-1073	1	33	reporting	reporting	NOUN
ajbmeb-1073	1	34	and	and	CCONJ
ajbmeb-1073	1	35	market	market	NOUN
ajbmeb-1073	1	36	capitalization	capitalization	NOUN
ajbmeb-1073	1	37	of	of	ADP
ajbmeb-1073	1	38	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	1	39	firms	firm	NOUN
ajbmeb-1073	1	40	in	in	ADP
ajbmeb-1073	1	41	nigeria	nigeria	PROPN
ajbmeb-1073	1	42	friday	friday	PROPN
ajbmeb-1073	1	43	baridoo	baridoo	PROPN
ajbmeb-1073	1	44	,	,	PUNCT
ajbmeb-1073	1	45	leyira	leyira	PROPN
ajbmeb-1073	1	46	c.	c.	PROPN
ajbmeb-1073	1	47	micah	micah	PROPN
ajbmeb-1073	1	48	fineface	fineface	PROPN
ajbmeb-1073	1	49	n.	n.	PROPN
ajbmeb-1073	1	50	akani	akani	PROPN
ajbmeb-1073	1	51	department	department	PROPN
ajbmeb-1073	1	52	of	of	ADP
ajbmeb-1073	1	53	accounting	accounting	NOUN
ajbmeb-1073	1	54	,	,	PUNCT
ajbmeb-1073	1	55	faculty	faculty	NOUN
ajbmeb-1073	1	56	of	of	ADP
ajbmeb-1073	1	57	management	management	NOUN
ajbmeb-1073	1	58	sciences	sciences	PROPN
ajbmeb-1073	1	59	,	,	PUNCT
ajbmeb-1073	1	60	university	university	NOUN
ajbmeb-1073	1	61	of	of	ADP
ajbmeb-1073	1	62	porthacourt	porthacourt	NOUN
ajbmeb-1073	1	63	email	email	NOUN
ajbmeb-1073	1	64	:	:	PUNCT
ajbmeb-1073	1	65	fridaybaridoo@yahoo.com	fridaybaridoo@yahoo.com	X
ajbmeb-1073	1	66	:	:	PUNCT
ajbmeb-1073	1	67	leyira.micah@uniport.edu.ng	leyira.micah@uniport.edu.ng	AUX
ajbmeb-1073	1	68	phone	phone	NOUN
ajbmeb-1073	1	69	:	:	PUNCT
ajbmeb-1073	1	70	08034441215	08034441215	NUM
ajbmeb-1073	1	71	,	,	PUNCT
ajbmeb-1073	1	72	08033542244	08033542244	NUM
ajbmeb-1073	1	73	a	a	DET
ajbmeb-1073	1	74	b	b	PROPN
ajbmeb-1073	1	75	s	s	ADP
ajbmeb-1073	1	76	t	t	PROPN
ajbmeb-1073	1	77	r	r	NOUN
ajbmeb-1073	1	78	a	a	DET
ajbmeb-1073	1	79	c	c	NOUN
ajbmeb-1073	1	80	t	t	NOUN
ajbmeb-1073	1	81	k	k	X
ajbmeb-1073	1	82	e	e	PROPN
ajbmeb-1073	1	83	y	y	PROPN
ajbmeb-1073	1	84	w	w	NOUN
ajbmeb-1073	1	85	o	o	NOUN
ajbmeb-1073	1	86	r	r	NOUN
ajbmeb-1073	1	87	d	d	PROPN
ajbmeb-1073	1	88	s	s	VERB
ajbmeb-1073	1	89	this	this	DET
ajbmeb-1073	1	90	study	study	NOUN
ajbmeb-1073	1	91	examined	examine	VERB
ajbmeb-1073	1	92	the	the	DET
ajbmeb-1073	1	93	relationship	relationship	NOUN
ajbmeb-1073	1	94	between	between	ADP
ajbmeb-1073	1	95	human	human	ADJ
ajbmeb-1073	1	96	capital	capital	NOUN
ajbmeb-1073	1	97	reporting	reporting	NOUN
ajbmeb-1073	1	98	and	and	CCONJ
ajbmeb-1073	1	99	stock	stock	NOUN
ajbmeb-1073	1	100	market	market	NOUN
ajbmeb-1073	1	101	performance	performance	NOUN
ajbmeb-1073	1	102	of	of	ADP
ajbmeb-1073	1	103	quoted	quote	VERB
ajbmeb-1073	1	104	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	1	105	companies	company	NOUN
ajbmeb-1073	1	106	in	in	ADP
ajbmeb-1073	1	107	nigeria	nigeria	PROPN
ajbmeb-1073	1	108	for	for	ADP
ajbmeb-1073	1	109	a	a	DET
ajbmeb-1073	1	110	period	period	NOUN
ajbmeb-1073	1	111	of	of	ADP
ajbmeb-1073	1	112	10	10	NUM
ajbmeb-1073	1	113	years	year	NOUN
ajbmeb-1073	1	114	(	(	PUNCT
ajbmeb-1073	1	115	2012	2012	NUM
ajbmeb-1073	1	116	-	-	SYM
ajbmeb-1073	1	117	2021	2021	NUM
ajbmeb-1073	1	118	)	)	PUNCT
ajbmeb-1073	1	119	.	.	PUNCT
ajbmeb-1073	2	1	purposive	purposive	ADJ
ajbmeb-1073	2	2	sampling	sampling	NOUN
ajbmeb-1073	2	3	technique	technique	NOUN
ajbmeb-1073	2	4	was	be	AUX
ajbmeb-1073	2	5	used	use	VERB
ajbmeb-1073	2	6	to	to	PART
ajbmeb-1073	2	7	collect	collect	VERB
ajbmeb-1073	2	8	secondary	secondary	ADJ
ajbmeb-1073	2	9	data	datum	NOUN
ajbmeb-1073	2	10	for	for	ADP
ajbmeb-1073	2	11	the	the	DET
ajbmeb-1073	2	12	study	study	NOUN
ajbmeb-1073	2	13	from	from	ADP
ajbmeb-1073	2	14	annual	annual	ADJ
ajbmeb-1073	2	15	reports	report	NOUN
ajbmeb-1073	2	16	and	and	CCONJ
ajbmeb-1073	2	17	accounts	account	NOUN
ajbmeb-1073	2	18	of	of	ADP
ajbmeb-1073	2	19	seven	seven	NUM
ajbmeb-1073	2	20	(	(	PUNCT
ajbmeb-1073	2	21	7	7	NUM
ajbmeb-1073	2	22	)	)	PUNCT
ajbmeb-1073	2	23	quoted	quote	VERB
ajbmeb-1073	2	24	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1073	2	25	companies	company	NOUN
ajbmeb-1073	2	26	in	in	ADP
ajbmeb-1073	2	27	the	the	DET
ajbmeb-1073	2	28	nigerian	nigerian	ADJ
ajbmeb-1073	2	29	exchange	exchange	NOUN
ajbmeb-1073	2	30	group	group	NOUN
ajbmeb-1073	2	31	(	(	PUNCT
ajbmeb-1073	2	32	ngx	ngx	PROPN
ajbmeb-1073	2	33	)	)	PUNCT
ajbmeb-1073	2	34	.	.	PUNCT
ajbmeb-1073	3	1	ordinary	ordinary	ADJ
ajbmeb-1073	3	2	least	least	ADJ
ajbmeb-1073	3	3	square	square	ADJ
ajbmeb-1073	3	4	and	and	CCONJ
ajbmeb-1073	3	5	multiple	multiple	ADJ
ajbmeb-1073	3	6	linear	linear	ADJ
ajbmeb-1073	3	7	regression	regression	NOUN
ajbmeb-1073	3	8	statistical	statistical	ADJ
ajbmeb-1073	3	9	tools	tool	NOUN
ajbmeb-1073	3	10	were	be	AUX
ajbmeb-1073	3	11	used	use	VERB
ajbmeb-1073	3	12	to	to	PART
ajbmeb-1073	3	13	analyze	analyze	VERB
ajbmeb-1073	3	14	the	the	DET
ajbmeb-1073	3	15	data	datum	NOUN
ajbmeb-1073	3	16	with	with	ADP
ajbmeb-1073	3	17	the	the	DET
ajbmeb-1073	3	18	aid	aid	NOUN
ajbmeb-1073	3	19	of	of	ADP
ajbmeb-1073	3	20	e	e	NOUN
ajbmeb-1073	3	21	-	-	NOUN
ajbmeb-1073	3	22	view	view	ADJ
ajbmeb-1073	3	23	version	version	NOUN
ajbmeb-1073	3	24	10	10	NUM
ajbmeb-1073	3	25	.	.	PUNCT
ajbmeb-1073	4	1	the	the	DET
ajbmeb-1073	4	2	proxies	proxy	NOUN
ajbmeb-1073	4	3	for	for	ADP
ajbmeb-1073	4	4	the	the	DET
ajbmeb-1073	4	5	independent	independent	ADJ
ajbmeb-1073	4	6	variable	variable	NOUN
ajbmeb-1073	4	7	;	;	PUNCT
ajbmeb-1073	4	8	human	human	ADJ
ajbmeb-1073	4	9	capital	capital	NOUN
ajbmeb-1073	4	10	reporting	reporting	NOUN
ajbmeb-1073	4	11	are	be	AUX
ajbmeb-1073	4	12	;	;	PUNCT
ajbmeb-1073	4	13	reporting	report	VERB
ajbmeb-1073	4	14	salaries	salary	NOUN
ajbmeb-1073	4	15	and	and	CCONJ
ajbmeb-1073	4	16	wages	wage	NOUN
ajbmeb-1073	4	17	of	of	ADP
ajbmeb-1073	4	18	employees	employee	NOUN
ajbmeb-1073	4	19	,	,	PUNCT
ajbmeb-1073	4	20	reporting	report	VERB
ajbmeb-1073	4	21	retirement	retirement	NOUN
ajbmeb-1073	4	22	benefit	benefit	NOUN
ajbmeb-1073	4	23	cost	cost	NOUN
ajbmeb-1073	4	24	,	,	PUNCT
ajbmeb-1073	4	25	reporting	report	VERB
ajbmeb-1073	4	26	other	other	ADJ
ajbmeb-1073	4	27	employee	employee	NOUN
ajbmeb-1073	4	28	cost	cost	NOUN
ajbmeb-1073	4	29	,	,	PUNCT
ajbmeb-1073	4	30	while	while	SCONJ
ajbmeb-1073	4	31	market	market	NOUN
ajbmeb-1073	4	32	capitalization	capitalization	NOUN
ajbmeb-1073	4	33	for	for	ADP
ajbmeb-1073	4	34	the	the	DET
ajbmeb-1073	4	35	dependent	dependent	ADJ
ajbmeb-1073	4	36	variable	variable	ADJ
ajbmeb-1073	4	37	stock	stock	NOUN
ajbmeb-1073	4	38	market	market	NOUN
ajbmeb-1073	4	39	performance	performance	NOUN
ajbmeb-1073	4	40	.	.	PUNCT
ajbmeb-1073	5	1	the	the	DET
ajbmeb-1073	5	2	stationarity	stationarity	NOUN
ajbmeb-1073	5	3	test	test	NOUN
ajbmeb-1073	5	4	shows	show	VERB
ajbmeb-1073	5	5	that	that	SCONJ
ajbmeb-1073	5	6	the	the	DET
ajbmeb-1073	5	7	variables	variable	NOUN
ajbmeb-1073	5	8	are	be	AUX
ajbmeb-1073	5	9	stationary	stationary	ADJ
ajbmeb-1073	5	10	at	at	ADP
ajbmeb-1073	5	11	first	first	ADJ
ajbmeb-1073	5	12	difference	difference	NOUN
ajbmeb-1073	5	13	.	.	PUNCT
ajbmeb-1073	6	1	the	the	DET
ajbmeb-1073	6	2	co	co	NOUN
ajbmeb-1073	6	3	-	-	NOUN
ajbmeb-1073	6	4	integration	integration	NOUN
ajbmeb-1073	6	5	test	test	NOUN
ajbmeb-1073	6	6	proved	prove	VERB
ajbmeb-1073	6	7	the	the	DET
ajbmeb-1073	6	8	presence	presence	NOUN
ajbmeb-1073	6	9	of	of	ADP
ajbmeb-1073	6	10	a	a	DET
ajbmeb-1073	6	11	long	long	ADJ
ajbmeb-1073	6	12	run	run	NOUN
ajbmeb-1073	6	13	relationship	relationship	NOUN
ajbmeb-1073	6	14	.	.	PUNCT
ajbmeb-1073	7	1	the	the	DET
ajbmeb-1073	7	2	granger	granger	PROPN
ajbmeb-1073	7	3	causality	causality	PROPN
ajbmeb-1073	7	4	test	test	NOUN
ajbmeb-1073	7	5	proved	prove	VERB
ajbmeb-1073	7	6	no	no	DET
ajbmeb-1073	7	7	causality	causality	NOUN
ajbmeb-1073	7	8	between	between	ADP
ajbmeb-1073	7	9	the	the	DET
ajbmeb-1073	7	10	variables	variable	NOUN
ajbmeb-1073	7	11	and	and	CCONJ
ajbmeb-1073	7	12	in	in	ADP
ajbmeb-1073	7	13	testing	test	VERB
ajbmeb-1073	7	14	the	the	DET
ajbmeb-1073	7	15	hypotheses	hypothesis	NOUN
ajbmeb-1073	7	16	the	the	DET
ajbmeb-1073	7	17	independent	independent	ADJ
ajbmeb-1073	7	18	variables	variable	NOUN
ajbmeb-1073	7	19	;	;	PUNCT
ajbmeb-1073	7	20	reporting	report	VERB
ajbmeb-1073	7	21	salaries	salary	NOUN
ajbmeb-1073	7	22	and	and	CCONJ
ajbmeb-1073	7	23	wages	wage	NOUN
ajbmeb-1073	7	24	of	of	ADP
ajbmeb-1073	7	25	employees	employee	NOUN
ajbmeb-1073	7	26	,	,	PUNCT
ajbmeb-1073	7	27	reporting	report	VERB
ajbmeb-1073	7	28	retirement	retirement	NOUN
ajbmeb-1073	7	29	benefit	benefit	NOUN
ajbmeb-1073	7	30	cost	cost	NOUN
ajbmeb-1073	7	31	and	and	CCONJ
ajbmeb-1073	7	32	reporting	report	VERB
ajbmeb-1073	7	33	other	other	ADJ
ajbmeb-1073	7	34	employee	employee	NOUN
ajbmeb-1073	7	35	cost	cost	NOUN
ajbmeb-1073	7	36	,	,	PUNCT
ajbmeb-1073	7	37	were	be	AUX
ajbmeb-1073	7	38	statistically	statistically	ADV
ajbmeb-1073	7	39	significant	significant	ADJ
ajbmeb-1073	7	40	at	at	ADP
ajbmeb-1073	7	41	5	5	NUM
ajbmeb-1073	7	42	%	%	NOUN
ajbmeb-1073	7	43	level	level	NOUN
ajbmeb-1073	7	44	of	of	ADP
ajbmeb-1073	7	45	significance	significance	NOUN
ajbmeb-1073	7	46	.	.	PUNCT
ajbmeb-1073	8	1	the	the	DET
ajbmeb-1073	8	2	study	study	NOUN
ajbmeb-1073	8	3	revealed	reveal	VERB
ajbmeb-1073	8	4	that	that	SCONJ
ajbmeb-1073	8	5	human	human	ADJ
ajbmeb-1073	8	6	capital	capital	NOUN
ajbmeb-1073	8	7	reporting	reporting	NOUN
ajbmeb-1073	8	8	have	have	VERB
ajbmeb-1073	8	9	positive	positive	ADJ
ajbmeb-1073	8	10	and	and	CCONJ
ajbmeb-1073	8	11	statistically	statistically	ADV
ajbmeb-1073	8	12	significant	significant	ADJ
ajbmeb-1073	8	13	relationship	relationship	NOUN
ajbmeb-1073	8	14	with	with	ADP
ajbmeb-1073	8	15	the	the	DET
ajbmeb-1073	8	16	dependent	dependent	ADJ
ajbmeb-1073	8	17	variables	variable	NOUN
ajbmeb-1073	8	18	;	;	PUNCT
ajbmeb-1073	8	19	market	market	NOUN
ajbmeb-1073	8	20	capitalization	capitalization	NOUN
ajbmeb-1073	8	21	(	(	PUNCT
ajbmeb-1073	8	22	eps	eps	PROPN
ajbmeb-1073	8	23	)	)	PUNCT
ajbmeb-1073	8	24	,	,	PUNCT
ajbmeb-1073	8	25	the	the	DET
ajbmeb-1073	8	26	study	study	NOUN
ajbmeb-1073	8	27	therefore	therefore	ADV
ajbmeb-1073	8	28	recommends	recommend	VERB
ajbmeb-1073	8	29	that	that	SCONJ
ajbmeb-1073	8	30	adequate	adequate	ADJ
ajbmeb-1073	8	31	reporting	reporting	NOUN
ajbmeb-1073	8	32	and	and	CCONJ
ajbmeb-1073	8	33	suitable	suitable	ADJ
ajbmeb-1073	8	34	remuneration/	remuneration/	NUM
ajbmeb-1073	8	35	compensation	compensation	NOUN
ajbmeb-1073	8	36	plans	plan	NOUN
ajbmeb-1073	8	37	should	should	AUX
ajbmeb-1073	8	38	be	be	AUX
ajbmeb-1073	8	39	devised	devise	VERB
ajbmeb-1073	8	40	to	to	PART
ajbmeb-1073	8	41	encourage	encourage	VERB
ajbmeb-1073	8	42	the	the	DET
ajbmeb-1073	8	43	acquisition	acquisition	NOUN
ajbmeb-1073	8	44	,	,	PUNCT
ajbmeb-1073	8	45	motivation	motivation	NOUN
ajbmeb-1073	8	46	and	and	CCONJ
ajbmeb-1073	8	47	retention	retention	NOUN
ajbmeb-1073	8	48	of	of	ADP
ajbmeb-1073	8	49	valuable	valuable	ADJ
ajbmeb-1073	8	50	,	,	PUNCT
ajbmeb-1073	8	51	unique	unique	ADJ
ajbmeb-1073	8	52	,	,	PUNCT
ajbmeb-1073	8	53	inimitable	inimitable	ADJ
ajbmeb-1073	8	54	and	and	CCONJ
ajbmeb-1073	8	55	well	well	ADV
ajbmeb-1073	8	56	organized	organize	VERB
ajbmeb-1073	8	57	human	human	ADJ
ajbmeb-1073	8	58	assets	asset	NOUN
ajbmeb-1073	8	59	who	who	PRON
ajbmeb-1073	8	60	have	have	VERB
ajbmeb-1073	8	61	the	the	DET
ajbmeb-1073	8	62	greatest	great	ADJ
ajbmeb-1073	8	63	potential	potential	NOUN
ajbmeb-1073	8	64	to	to	PART
ajbmeb-1073	8	65	drive	drive	VERB
ajbmeb-1073	8	66	the	the	DET
ajbmeb-1073	8	67	performance	performance	NOUN
ajbmeb-1073	8	68	of	of	ADP
ajbmeb-1073	8	69	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	8	70	firms	firm	NOUN
ajbmeb-1073	8	71	in	in	ADP
ajbmeb-1073	8	72	the	the	DET
ajbmeb-1073	8	73	stock	stock	NOUN
ajbmeb-1073	8	74	market	market	NOUN
ajbmeb-1073	8	75	.	.	PUNCT
ajbmeb-1073	9	1	human	human	ADJ
ajbmeb-1073	9	2	capital	capital	NOUN
ajbmeb-1073	9	3	reporting	reporting	NOUN
ajbmeb-1073	9	4	.	.	PUNCT
ajbmeb-1073	10	1	market	market	NOUN
ajbmeb-1073	10	2	capitalization	capitalization	NOUN
ajbmeb-1073	10	3	.	.	PUNCT
ajbmeb-1073	11	1	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1073	11	2	.	.	PUNCT
ajbmeb-1073	12	1	american	american	PROPN
ajbmeb-1073	12	2	journal	journal	PROPN
ajbmeb-1073	12	3	of	of	ADP
ajbmeb-1073	12	4	business	business	NOUN
ajbmeb-1073	12	5	management	management	NOUN
ajbmeb-1073	12	6	,	,	PUNCT
ajbmeb-1073	12	7	economics	economic	NOUN
ajbmeb-1073	12	8	and	and	CCONJ
ajbmeb-1073	12	9	banking	banking	NOUN
ajbmeb-1073	12	10	volume	volume	NOUN
ajbmeb-1073	12	11	14	14	NUM
ajbmeb-1073	12	12	july	july	PROPN
ajbmeb-1073	12	13	,	,	PUNCT
ajbmeb-1073	12	14	2023	2023	NUM
ajbmeb-1073	12	15	p	p	NOUN
ajbmeb-1073	12	16	a	a	DET
ajbmeb-1073	12	17	g	g	NOUN
ajbmeb-1073	12	18	e	e	NOUN
ajbmeb-1073	12	19	|	|	ADV
ajbmeb-1073	12	20	68	68	NUM
ajbmeb-1073	12	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1073	12	22	introduction	introduction	NOUN
ajbmeb-1073	12	23	human	human	ADJ
ajbmeb-1073	12	24	resources	resource	NOUN
ajbmeb-1073	12	25	are	be	AUX
ajbmeb-1073	12	26	viewed	view	VERB
ajbmeb-1073	12	27	as	as	ADP
ajbmeb-1073	12	28	vital	vital	ADJ
ajbmeb-1073	12	29	assets	asset	NOUN
ajbmeb-1073	12	30	of	of	ADP
ajbmeb-1073	12	31	an	an	DET
ajbmeb-1073	12	32	organization	organization	NOUN
ajbmeb-1073	12	33	considering	consider	VERB
ajbmeb-1073	12	34	their	their	PRON
ajbmeb-1073	12	35	significance	significance	NOUN
ajbmeb-1073	12	36	in	in	ADP
ajbmeb-1073	12	37	contributing	contribute	VERB
ajbmeb-1073	12	38	to	to	ADP
ajbmeb-1073	12	39	organizational	organizational	ADJ
ajbmeb-1073	12	40	performance	performance	NOUN
ajbmeb-1073	12	41	,	,	PUNCT
ajbmeb-1073	12	42	market	market	NOUN
ajbmeb-1073	12	43	competitiveness	competitiveness	NOUN
ajbmeb-1073	12	44	and	and	CCONJ
ajbmeb-1073	12	45	long	long	ADJ
ajbmeb-1073	12	46	-	-	PUNCT
ajbmeb-1073	12	47	term	term	NOUN
ajbmeb-1073	12	48	sustainability	sustainability	NOUN
ajbmeb-1073	12	49	.	.	PUNCT
ajbmeb-1073	13	1	in	in	ADP
ajbmeb-1073	13	2	the	the	DET
ajbmeb-1073	13	3	increasingly	increasingly	ADV
ajbmeb-1073	13	4	globalized	globalize	VERB
ajbmeb-1073	13	5	human	human	ADJ
ajbmeb-1073	13	6	society	society	NOUN
ajbmeb-1073	13	7	,	,	PUNCT
ajbmeb-1073	13	8	there	there	PRON
ajbmeb-1073	13	9	is	be	VERB
ajbmeb-1073	13	10	increased	increase	VERB
ajbmeb-1073	13	11	competition	competition	NOUN
ajbmeb-1073	13	12	among	among	ADP
ajbmeb-1073	13	13	firms	firm	NOUN
ajbmeb-1073	13	14	and	and	CCONJ
ajbmeb-1073	13	15	this	this	PRON
ajbmeb-1073	13	16	accentuates	accentuate	VERB
ajbmeb-1073	13	17	the	the	DET
ajbmeb-1073	13	18	need	need	NOUN
ajbmeb-1073	13	19	for	for	SCONJ
ajbmeb-1073	13	20	firms	firm	NOUN
ajbmeb-1073	13	21	to	to	PART
ajbmeb-1073	13	22	strategically	strategically	ADV
ajbmeb-1073	13	23	develop	develop	VERB
ajbmeb-1073	13	24	lasting	last	VERB
ajbmeb-1073	13	25	competitive	competitive	ADJ
ajbmeb-1073	13	26	advantage	advantage	NOUN
ajbmeb-1073	13	27	.	.	PUNCT
ajbmeb-1073	14	1	this	this	PRON
ajbmeb-1073	14	2	is	be	AUX
ajbmeb-1073	14	3	further	far	ADV
ajbmeb-1073	14	4	re	re	VERB
ajbmeb-1073	14	5	-	-	VERB
ajbmeb-1073	14	6	affirmed	affirm	VERB
ajbmeb-1073	14	7	by	by	ADP
ajbmeb-1073	14	8	the	the	DET
ajbmeb-1073	14	9	fact	fact	NOUN
ajbmeb-1073	14	10	that	that	SCONJ
ajbmeb-1073	14	11	global	global	ADJ
ajbmeb-1073	14	12	economies	economy	NOUN
ajbmeb-1073	14	13	are	be	AUX
ajbmeb-1073	14	14	gradually	gradually	ADV
ajbmeb-1073	14	15	moving	move	VERB
ajbmeb-1073	14	16	from	from	ADP
ajbmeb-1073	14	17	being	be	AUX
ajbmeb-1073	14	18	industry	industry	NOUN
ajbmeb-1073	14	19	based	base	VERB
ajbmeb-1073	14	20	to	to	ADP
ajbmeb-1073	14	21	knowledge	knowledge	NOUN
ajbmeb-1073	14	22	based	base	VERB
ajbmeb-1073	14	23	and	and	CCONJ
ajbmeb-1073	14	24	this	this	DET
ajbmeb-1073	14	25	shift	shift	NOUN
ajbmeb-1073	14	26	to	to	ADP
ajbmeb-1073	14	27	a	a	DET
ajbmeb-1073	14	28	knowledge	knowledge	NOUN
ajbmeb-1073	14	29	based	base	VERB
ajbmeb-1073	14	30	economy	economy	NOUN
ajbmeb-1073	14	31	has	have	AUX
ajbmeb-1073	14	32	elevated	elevate	VERB
ajbmeb-1073	14	33	human	human	ADJ
ajbmeb-1073	14	34	resources	resource	NOUN
ajbmeb-1073	14	35	to	to	ADP
ajbmeb-1073	14	36	an	an	DET
ajbmeb-1073	14	37	elevated	elevated	ADJ
ajbmeb-1073	14	38	plain	plain	NOUN
ajbmeb-1073	14	39	since	since	SCONJ
ajbmeb-1073	14	40	humans	human	NOUN
ajbmeb-1073	14	41	are	be	AUX
ajbmeb-1073	14	42	the	the	DET
ajbmeb-1073	14	43	subject	subject	NOUN
ajbmeb-1073	14	44	for	for	ADP
ajbmeb-1073	14	45	knowledge	knowledge	NOUN
ajbmeb-1073	14	46	creation	creation	NOUN
ajbmeb-1073	14	47	and	and	CCONJ
ajbmeb-1073	14	48	advancement	advancement	NOUN
ajbmeb-1073	14	49	(	(	PUNCT
ajbmeb-1073	14	50	collinge	collinge	NOUN
ajbmeb-1073	14	51	&	&	CCONJ
ajbmeb-1073	14	52	staines	staine	NOUN
ajbmeb-1073	14	53	,	,	PUNCT
ajbmeb-1073	14	54	2009	2009	NUM
ajbmeb-1073	14	55	)	)	PUNCT
ajbmeb-1073	14	56	.	.	PUNCT
ajbmeb-1073	15	1	human	human	ADJ
ajbmeb-1073	15	2	resource	resource	NOUN
ajbmeb-1073	15	3	entails	entail	VERB
ajbmeb-1073	15	4	an	an	DET
ajbmeb-1073	15	5	individual	individual	NOUN
ajbmeb-1073	15	6	who	who	PRON
ajbmeb-1073	15	7	possesses	possess	VERB
ajbmeb-1073	15	8	skills	skill	NOUN
ajbmeb-1073	15	9	,	,	PUNCT
ajbmeb-1073	15	10	talents	talent	NOUN
ajbmeb-1073	15	11	,	,	PUNCT
ajbmeb-1073	15	12	knowledge	knowledge	NOUN
ajbmeb-1073	15	13	,	,	PUNCT
ajbmeb-1073	15	14	time	time	NOUN
ajbmeb-1073	15	15	,	,	PUNCT
ajbmeb-1073	15	16	and	and	CCONJ
ajbmeb-1073	15	17	knowledge	knowledge	NOUN
ajbmeb-1073	15	18	with	with	ADP
ajbmeb-1073	15	19	which	which	PRON
ajbmeb-1073	15	20	he	he	PRON
ajbmeb-1073	15	21	adds	add	VERB
ajbmeb-1073	15	22	value	value	NOUN
ajbmeb-1073	15	23	to	to	ADP
ajbmeb-1073	15	24	an	an	DET
ajbmeb-1073	15	25	organization	organization	NOUN
ajbmeb-1073	15	26	(	(	PUNCT
ajbmeb-1073	15	27	osibanjo	osibanjo	PROPN
ajbmeb-1073	15	28	&	&	CCONJ
ajbmeb-1073	15	29	adeniji	adeniji	PROPN
ajbmeb-1073	15	30	,	,	PUNCT
ajbmeb-1073	15	31	2012	2012	NUM
ajbmeb-1073	15	32	)	)	PUNCT
ajbmeb-1073	15	33	.	.	PUNCT
ajbmeb-1073	16	1	the	the	DET
ajbmeb-1073	16	2	importance	importance	NOUN
ajbmeb-1073	16	3	of	of	ADP
ajbmeb-1073	16	4	human	human	ADJ
ajbmeb-1073	16	5	resources	resource	NOUN
ajbmeb-1073	16	6	emphasizes	emphasize	VERB
ajbmeb-1073	16	7	the	the	DET
ajbmeb-1073	16	8	increased	increase	VERB
ajbmeb-1073	16	9	popularization	popularization	NOUN
ajbmeb-1073	16	10	of	of	ADP
ajbmeb-1073	16	11	human	human	ADJ
ajbmeb-1073	16	12	resource	resource	NOUN
ajbmeb-1073	16	13	management	management	NOUN
ajbmeb-1073	16	14	in	in	ADP
ajbmeb-1073	16	15	several	several	ADJ
ajbmeb-1073	16	16	organizations	organization	NOUN
ajbmeb-1073	16	17	.	.	PUNCT
ajbmeb-1073	17	1	the	the	DET
ajbmeb-1073	17	2	organizational	organizational	ADJ
ajbmeb-1073	17	3	acts	act	NOUN
ajbmeb-1073	17	4	that	that	PRON
ajbmeb-1073	17	5	are	be	AUX
ajbmeb-1073	17	6	targeted	target	VERB
ajbmeb-1073	17	7	towards	towards	ADP
ajbmeb-1073	17	8	providing	provide	VERB
ajbmeb-1073	17	9	for	for	ADP
ajbmeb-1073	17	10	and	and	CCONJ
ajbmeb-1073	17	11	coordinating	coordinate	VERB
ajbmeb-1073	17	12	the	the	DET
ajbmeb-1073	17	13	human	human	ADJ
ajbmeb-1073	17	14	resources	resource	NOUN
ajbmeb-1073	17	15	of	of	ADP
ajbmeb-1073	17	16	a	a	DET
ajbmeb-1073	17	17	firm	firm	NOUN
ajbmeb-1073	17	18	is	be	AUX
ajbmeb-1073	17	19	what	what	PRON
ajbmeb-1073	17	20	human	human	ADJ
ajbmeb-1073	17	21	resource	resource	NOUN
ajbmeb-1073	17	22	management	management	NOUN
ajbmeb-1073	17	23	entails	entail	VERB
ajbmeb-1073	17	24	(	(	PUNCT
ajbmeb-1073	17	25	bakator	bakator	NOUN
ajbmeb-1073	17	26	,	,	PUNCT
ajbmeb-1073	17	27	petrovic	petrovic	PROPN
ajbmeb-1073	17	28	,	,	PUNCT
ajbmeb-1073	17	29	boric	boric	NOUN
ajbmeb-1073	17	30	,	,	PUNCT
ajbmeb-1073	17	31	&	&	CCONJ
ajbmeb-1073	17	32	dalic	dalic	ADJ
ajbmeb-1073	17	33	,	,	PUNCT
ajbmeb-1073	17	34	2019	2019	NUM
ajbmeb-1073	17	35	)	)	PUNCT
ajbmeb-1073	17	36	.	.	PUNCT
ajbmeb-1073	18	1	the	the	DET
ajbmeb-1073	18	2	pertinence	pertinence	NOUN
ajbmeb-1073	18	3	of	of	ADP
ajbmeb-1073	18	4	human	human	ADJ
ajbmeb-1073	18	5	resource	resource	NOUN
ajbmeb-1073	18	6	management	management	NOUN
ajbmeb-1073	18	7	has	have	AUX
ajbmeb-1073	18	8	become	become	VERB
ajbmeb-1073	18	9	essential	essential	ADJ
ajbmeb-1073	18	10	to	to	AUX
ajbmeb-1073	18	11	effectively	effectively	ADV
ajbmeb-1073	18	12	harness	harness	VERB
ajbmeb-1073	18	13	the	the	DET
ajbmeb-1073	18	14	human	human	ADJ
ajbmeb-1073	18	15	resource	resource	NOUN
ajbmeb-1073	18	16	of	of	ADP
ajbmeb-1073	18	17	a	a	DET
ajbmeb-1073	18	18	firm	firm	NOUN
ajbmeb-1073	18	19	and	and	CCONJ
ajbmeb-1073	18	20	this	this	PRON
ajbmeb-1073	18	21	is	be	AUX
ajbmeb-1073	18	22	guided	guide	VERB
ajbmeb-1073	18	23	by	by	ADP
ajbmeb-1073	18	24	four	four	NUM
ajbmeb-1073	18	25	major	major	ADJ
ajbmeb-1073	18	26	models	model	NOUN
ajbmeb-1073	18	27	:	:	PUNCT
ajbmeb-1073	18	28	encouraging	encourage	VERB
ajbmeb-1073	18	29	employees	employee	NOUN
ajbmeb-1073	18	30	to	to	PART
ajbmeb-1073	18	31	demonstrate	demonstrate	VERB
ajbmeb-1073	18	32	a	a	DET
ajbmeb-1073	18	33	high	high	ADJ
ajbmeb-1073	18	34	level	level	NOUN
ajbmeb-1073	18	35	of	of	ADP
ajbmeb-1073	18	36	commitment	commitment	NOUN
ajbmeb-1073	18	37	to	to	ADP
ajbmeb-1073	18	38	assigned	assign	VERB
ajbmeb-1073	18	39	organizational	organizational	ADJ
ajbmeb-1073	18	40	tasks	task	NOUN
ajbmeb-1073	18	41	,	,	PUNCT
ajbmeb-1073	18	42	ensuring	ensure	VERB
ajbmeb-1073	18	43	that	that	SCONJ
ajbmeb-1073	18	44	only	only	ADV
ajbmeb-1073	18	45	quality	quality	NOUN
ajbmeb-1073	18	46	employees	employee	NOUN
ajbmeb-1073	18	47	that	that	PRON
ajbmeb-1073	18	48	could	could	AUX
ajbmeb-1073	18	49	offer	offer	VERB
ajbmeb-1073	18	50	quality	quality	NOUN
ajbmeb-1073	18	51	services	service	NOUN
ajbmeb-1073	18	52	are	be	AUX
ajbmeb-1073	18	53	employed	employ	VERB
ajbmeb-1073	18	54	to	to	PART
ajbmeb-1073	18	55	enhance	enhance	VERB
ajbmeb-1073	18	56	the	the	DET
ajbmeb-1073	18	57	production	production	NOUN
ajbmeb-1073	18	58	of	of	ADP
ajbmeb-1073	18	59	quality	quality	NOUN
ajbmeb-1073	18	60	goods	good	NOUN
ajbmeb-1073	18	61	and	and	CCONJ
ajbmeb-1073	18	62	services	service	NOUN
ajbmeb-1073	18	63	,	,	PUNCT
ajbmeb-1073	18	64	ensuring	ensure	VERB
ajbmeb-1073	18	65	employee	employee	NOUN
ajbmeb-1073	18	66	flexibility	flexibility	NOUN
ajbmeb-1073	18	67	to	to	PART
ajbmeb-1073	18	68	effectively	effectively	ADV
ajbmeb-1073	18	69	embrace	embrace	VERB
ajbmeb-1073	18	70	organizational	organizational	ADJ
ajbmeb-1073	18	71	changes	change	NOUN
ajbmeb-1073	18	72	,	,	PUNCT
ajbmeb-1073	18	73	and	and	CCONJ
ajbmeb-1073	18	74	integrating	integrate	VERB
ajbmeb-1073	18	75	organizational	organizational	ADJ
ajbmeb-1073	18	76	goals	goal	NOUN
ajbmeb-1073	18	77	into	into	ADP
ajbmeb-1073	18	78	the	the	DET
ajbmeb-1073	18	79	key	key	ADJ
ajbmeb-1073	18	80	policies	policy	NOUN
ajbmeb-1073	18	81	of	of	ADP
ajbmeb-1073	18	82	a	a	DET
ajbmeb-1073	18	83	firm	firm	NOUN
ajbmeb-1073	18	84	to	to	PART
ajbmeb-1073	18	85	enhance	enhance	VERB
ajbmeb-1073	18	86	its	its	PRON
ajbmeb-1073	18	87	perceptibility	perceptibility	NOUN
ajbmeb-1073	18	88	among	among	ADP
ajbmeb-1073	18	89	employees	employee	NOUN
ajbmeb-1073	18	90	(	(	PUNCT
ajbmeb-1073	18	91	osibanjo	osibanjo	PROPN
ajbmeb-1073	18	92	&	&	CCONJ
ajbmeb-1073	18	93	adeniji	adeniji	PROPN
ajbmeb-1073	18	94	,	,	PUNCT
ajbmeb-1073	18	95	2012	2012	NUM
ajbmeb-1073	18	96	)	)	PUNCT
ajbmeb-1073	18	97	.	.	PUNCT
ajbmeb-1073	19	1	the	the	DET
ajbmeb-1073	19	2	objective	objective	NOUN
ajbmeb-1073	19	3	of	of	ADP
ajbmeb-1073	19	4	this	this	DET
ajbmeb-1073	19	5	paper	paper	NOUN
ajbmeb-1073	19	6	is	be	AUX
ajbmeb-1073	19	7	to	to	PART
ajbmeb-1073	19	8	determine	determine	VERB
ajbmeb-1073	19	9	the	the	DET
ajbmeb-1073	19	10	relationship	relationship	NOUN
ajbmeb-1073	19	11	between	between	ADP
ajbmeb-1073	19	12	human	human	ADJ
ajbmeb-1073	19	13	capital	capital	NOUN
ajbmeb-1073	19	14	reporting	reporting	NOUN
ajbmeb-1073	19	15	and	and	CCONJ
ajbmeb-1073	19	16	market	market	NOUN
ajbmeb-1073	19	17	capitalization	capitalization	NOUN
ajbmeb-1073	19	18	of	of	ADP
ajbmeb-1073	19	19	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	19	20	firms	firm	NOUN
ajbmeb-1073	19	21	in	in	ADP
ajbmeb-1073	19	22	nigeria	nigeria	PROPN
ajbmeb-1073	19	23	.	.	PUNCT
ajbmeb-1073	20	1	theoretical	theoretical	ADJ
ajbmeb-1073	20	2	framework	framework	NOUN
ajbmeb-1073	20	3	the	the	DET
ajbmeb-1073	20	4	fact	fact	NOUN
ajbmeb-1073	20	5	that	that	SCONJ
ajbmeb-1073	20	6	companies	company	NOUN
ajbmeb-1073	20	7	do	do	AUX
ajbmeb-1073	20	8	not	not	PART
ajbmeb-1073	20	9	disclose	disclose	VERB
ajbmeb-1073	20	10	all	all	DET
ajbmeb-1073	20	11	information	information	NOUN
ajbmeb-1073	20	12	about	about	ADP
ajbmeb-1073	20	13	their	their	PRON
ajbmeb-1073	20	14	human	human	ADJ
ajbmeb-1073	20	15	capital	capital	NOUN
ajbmeb-1073	20	16	show	show	VERB
ajbmeb-1073	20	17	that	that	SCONJ
ajbmeb-1073	20	18	insider	insider	NOUN
ajbmeb-1073	20	19	information	information	NOUN
ajbmeb-1073	20	20	probably	probably	ADV
ajbmeb-1073	20	21	exist	exist	VERB
ajbmeb-1073	20	22	which	which	PRON
ajbmeb-1073	20	23	means	mean	VERB
ajbmeb-1073	20	24	there	there	PRON
ajbmeb-1073	20	25	is	be	VERB
ajbmeb-1073	20	26	a	a	DET
ajbmeb-1073	20	27	change	change	NOUN
ajbmeb-1073	20	28	that	that	PRON
ajbmeb-1073	20	29	the	the	DET
ajbmeb-1073	20	30	nigeria	nigeria	PROPN
ajbmeb-1073	20	31	exchange	exchange	PROPN
ajbmeb-1073	20	32	group	group	NOUN
ajbmeb-1073	20	33	is	be	AUX
ajbmeb-1073	20	34	not	not	PART
ajbmeb-1073	20	35	completely	completely	ADV
ajbmeb-1073	20	36	efficient	efficient	ADJ
ajbmeb-1073	20	37	.	.	PUNCT
ajbmeb-1073	21	1	this	this	PRON
ajbmeb-1073	21	2	is	be	AUX
ajbmeb-1073	21	3	in	in	ADP
ajbmeb-1073	21	4	line	line	NOUN
ajbmeb-1073	21	5	with	with	ADP
ajbmeb-1073	21	6	the	the	DET
ajbmeb-1073	21	7	adaptive	adaptive	ADJ
ajbmeb-1073	21	8	market	market	NOUN
ajbmeb-1073	21	9	hypothesis	hypothesis	NOUN
ajbmeb-1073	21	10	which	which	PRON
ajbmeb-1073	21	11	suggests	suggest	VERB
ajbmeb-1073	21	12	that	that	SCONJ
ajbmeb-1073	21	13	humans	human	NOUN
ajbmeb-1073	21	14	are	be	AUX
ajbmeb-1073	21	15	not	not	PART
ajbmeb-1073	21	16	completely	completely	ADV
ajbmeb-1073	21	17	rational	rational	ADJ
ajbmeb-1073	21	18	in	in	ADP
ajbmeb-1073	21	19	their	their	PRON
ajbmeb-1073	21	20	behavior	behavior	NOUN
ajbmeb-1073	21	21	and	and	CCONJ
ajbmeb-1073	21	22	do	do	AUX
ajbmeb-1073	21	23	not	not	PART
ajbmeb-1073	21	24	always	always	ADV
ajbmeb-1073	21	25	choose	choose	VERB
ajbmeb-1073	21	26	the	the	DET
ajbmeb-1073	21	27	most	most	ADV
ajbmeb-1073	21	28	optimal	optimal	ADJ
ajbmeb-1073	21	29	investment	investment	NOUN
ajbmeb-1073	21	30	decisions	decision	NOUN
ajbmeb-1073	21	31	,	,	PUNCT
ajbmeb-1073	21	32	which	which	PRON
ajbmeb-1073	21	33	changes	change	VERB
ajbmeb-1073	21	34	the	the	DET
ajbmeb-1073	21	35	conditions	condition	NOUN
ajbmeb-1073	21	36	on	on	ADP
ajbmeb-1073	21	37	the	the	DET
ajbmeb-1073	21	38	market	market	NOUN
ajbmeb-1073	21	39	.	.	PUNCT
ajbmeb-1073	22	1	if	if	SCONJ
ajbmeb-1073	22	2	the	the	DET
ajbmeb-1073	22	3	market	market	NOUN
ajbmeb-1073	22	4	conditions	condition	NOUN
ajbmeb-1073	22	5	on	on	ADP
ajbmeb-1073	22	6	the	the	DET
ajbmeb-1073	22	7	nigeria	nigeria	PROPN
ajbmeb-1073	22	8	exchange	exchange	PROPN
ajbmeb-1073	22	9	group	group	PROPN
ajbmeb-1073	22	10	(	(	PUNCT
ajbmeb-1073	22	11	ngx	ngx	NOUN
ajbmeb-1073	22	12	)	)	PUNCT
ajbmeb-1073	22	13	points	point	NOUN
ajbmeb-1073	22	14	at	at	ADP
ajbmeb-1073	22	15	information	information	NOUN
ajbmeb-1073	22	16	asymmetry	asymmetry	NOUN
ajbmeb-1073	22	17	and	and	CCONJ
ajbmeb-1073	22	18	the	the	DET
ajbmeb-1073	22	19	adaptive	adaptive	ADJ
ajbmeb-1073	22	20	market	market	NOUN
ajbmeb-1073	22	21	hypothesis	hypothesis	NOUN
ajbmeb-1073	22	22	,	,	PUNCT
ajbmeb-1073	22	23	it	it	PRON
ajbmeb-1073	22	24	means	mean	VERB
ajbmeb-1073	22	25	that	that	SCONJ
ajbmeb-1073	22	26	it	it	PRON
ajbmeb-1073	22	27	is	be	AUX
ajbmeb-1073	22	28	possible	possible	ADJ
ajbmeb-1073	22	29	to	to	PART
ajbmeb-1073	22	30	identify	identify	VERB
ajbmeb-1073	22	31	and	and	CCONJ
ajbmeb-1073	22	32	find	find	VERB
ajbmeb-1073	22	33	empirically	empirically	ADV
ajbmeb-1073	22	34	evidence	evidence	NOUN
ajbmeb-1073	22	35	for	for	ADP
ajbmeb-1073	22	36	a	a	DET
ajbmeb-1073	22	37	pattern	pattern	NOUN
ajbmeb-1073	22	38	that	that	PRON
ajbmeb-1073	22	39	says	say	VERB
ajbmeb-1073	22	40	that	that	SCONJ
ajbmeb-1073	22	41	prices	price	NOUN
ajbmeb-1073	22	42	on	on	ADP
ajbmeb-1073	22	43	stock	stock	NOUN
ajbmeb-1073	22	44	are	be	AUX
ajbmeb-1073	22	45	partly	partly	ADV
ajbmeb-1073	22	46	affected	affect	VERB
ajbmeb-1073	22	47	by	by	ADP
ajbmeb-1073	22	48	the	the	DET
ajbmeb-1073	22	49	human	human	ADJ
ajbmeb-1073	22	50	capital	capital	NOUN
ajbmeb-1073	22	51	in	in	ADP
ajbmeb-1073	22	52	the	the	DET
ajbmeb-1073	22	53	company	company	NOUN
ajbmeb-1073	22	54	,	,	PUNCT
ajbmeb-1073	22	55	which	which	PRON
ajbmeb-1073	22	56	makes	make	VERB
ajbmeb-1073	22	57	it	it	PRON
ajbmeb-1073	22	58	possible	possible	ADJ
ajbmeb-1073	22	59	for	for	SCONJ
ajbmeb-1073	22	60	rational	rational	ADJ
ajbmeb-1073	22	61	investors	investor	NOUN
ajbmeb-1073	22	62	to	to	PART
ajbmeb-1073	22	63	gain	gain	VERB
ajbmeb-1073	22	64	abnormal	abnormal	ADJ
ajbmeb-1073	22	65	return	return	NOUN
ajbmeb-1073	22	66	and	and	CCONJ
ajbmeb-1073	22	67	outperform	outperform	VERB
ajbmeb-1073	22	68	the	the	DET
ajbmeb-1073	22	69	market	market	NOUN
ajbmeb-1073	22	70	,	,	PUNCT
ajbmeb-1073	22	71	for	for	ADP
ajbmeb-1073	22	72	instance	instance	NOUN
ajbmeb-1073	22	73	by	by	ADP
ajbmeb-1073	22	74	utilizing	utilize	VERB
ajbmeb-1073	22	75	such	such	ADJ
ajbmeb-1073	22	76	pattern	pattern	NOUN
ajbmeb-1073	22	77	as	as	ADP
ajbmeb-1073	22	78	an	an	DET
ajbmeb-1073	22	79	investment	investment	NOUN
ajbmeb-1073	22	80	strategy	strategy	NOUN
ajbmeb-1073	22	81	.	.	PUNCT
ajbmeb-1073	23	1	from	from	ADP
ajbmeb-1073	23	2	the	the	DET
ajbmeb-1073	23	3	shareholder	shareholder	NOUN
ajbmeb-1073	23	4	perspective	perspective	NOUN
ajbmeb-1073	23	5	,	,	PUNCT
ajbmeb-1073	23	6	voluntary	voluntary	ADJ
ajbmeb-1073	23	7	human	human	ADJ
ajbmeb-1073	23	8	resource	resource	NOUN
ajbmeb-1073	23	9	disclosures	disclosure	NOUN
ajbmeb-1073	23	10	are	be	AUX
ajbmeb-1073	23	11	based	base	VERB
ajbmeb-1073	23	12	on	on	ADP
ajbmeb-1073	23	13	the	the	DET
ajbmeb-1073	23	14	agency	agency	NOUN
ajbmeb-1073	23	15	and	and	CCONJ
ajbmeb-1073	23	16	signaling	signal	VERB
ajbmeb-1073	23	17	theories	theory	NOUN
ajbmeb-1073	23	18	.	.	PUNCT
ajbmeb-1073	24	1	agency	agency	NOUN
ajbmeb-1073	24	2	theory	theory	NOUN
ajbmeb-1073	24	3	the	the	DET
ajbmeb-1073	24	4	agency	agency	NOUN
ajbmeb-1073	24	5	theory	theory	NOUN
ajbmeb-1073	24	6	of	of	ADP
ajbmeb-1073	24	7	corporate	corporate	ADJ
ajbmeb-1073	24	8	governance	governance	NOUN
ajbmeb-1073	24	9	was	be	AUX
ajbmeb-1073	24	10	put	put	VERB
ajbmeb-1073	24	11	forward	forward	ADV
ajbmeb-1073	24	12	by	by	ADP
ajbmeb-1073	24	13	alchian	alchian	NOUN
ajbmeb-1073	24	14	and	and	CCONJ
ajbmeb-1073	24	15	demsetz	demsetz	VERB
ajbmeb-1073	24	16	(	(	PUNCT
ajbmeb-1073	24	17	1972	1972	NUM
ajbmeb-1073	24	18	)	)	PUNCT
ajbmeb-1073	24	19	and	and	CCONJ
ajbmeb-1073	24	20	jensen	jensen	PROPN
ajbmeb-1073	24	21	and	and	CCONJ
ajbmeb-1073	24	22	meckling	meckling	NOUN
ajbmeb-1073	24	23	(	(	PUNCT
ajbmeb-1073	24	24	1976	1976	NUM
ajbmeb-1073	24	25	)	)	PUNCT
ajbmeb-1073	24	26	.	.	PUNCT
ajbmeb-1073	25	1	they	they	PRON
ajbmeb-1073	25	2	argued	argue	VERB
ajbmeb-1073	25	3	that	that	SCONJ
ajbmeb-1073	25	4	firms	firm	NOUN
ajbmeb-1073	25	5	can	can	AUX
ajbmeb-1073	25	6	be	be	AUX
ajbmeb-1073	25	7	regarded	regard	VERB
ajbmeb-1073	25	8	as	as	ADP
ajbmeb-1073	25	9	a	a	DET
ajbmeb-1073	25	10	nexus	nexus	NOUN
ajbmeb-1073	25	11	for	for	ADP
ajbmeb-1073	25	12	a	a	DET
ajbmeb-1073	25	13	set	set	NOUN
ajbmeb-1073	25	14	of	of	ADP
ajbmeb-1073	25	15	contracting	contracting	NOUN
ajbmeb-1073	25	16	relationships	relationship	NOUN
ajbmeb-1073	25	17	among	among	ADP
ajbmeb-1073	25	18	individuals	individual	NOUN
ajbmeb-1073	25	19	,	,	PUNCT
ajbmeb-1073	25	20	whereas	whereas	SCONJ
ajbmeb-1073	25	21	classical	classical	ADJ
ajbmeb-1073	25	22	economics	economic	NOUN
ajbmeb-1073	25	23	regards	regard	VERB
ajbmeb-1073	25	24	firms	firm	NOUN
ajbmeb-1073	25	25	as	as	ADP
ajbmeb-1073	25	26	single	single	ADJ
ajbmeb-1073	25	27	-	-	PUNCT
ajbmeb-1073	25	28	product	product	NOUN
ajbmeb-1073	25	29	entities	entity	NOUN
ajbmeb-1073	25	30	with	with	ADP
ajbmeb-1073	25	31	the	the	DET
ajbmeb-1073	25	32	purpose	purpose	NOUN
ajbmeb-1073	25	33	of	of	ADP
ajbmeb-1073	25	34	maximizing	maximize	VERB
ajbmeb-1073	25	35	profit	profit	NOUN
ajbmeb-1073	25	36	.	.	PUNCT
ajbmeb-1073	26	1	learmount	learmount	PROPN
ajbmeb-1073	26	2	(	(	PUNCT
ajbmeb-1073	26	3	2004	2004	NUM
ajbmeb-1073	26	4	)	)	PUNCT
ajbmeb-1073	26	5	suggests	suggest	VERB
ajbmeb-1073	26	6	that	that	SCONJ
ajbmeb-1073	26	7	firms	firm	NOUN
ajbmeb-1073	26	8	can	can	AUX
ajbmeb-1073	26	9	be	be	AUX
ajbmeb-1073	26	10	explained	explain	VERB
ajbmeb-1073	26	11	as	as	ADP
ajbmeb-1073	26	12	contracts	contract	NOUN
ajbmeb-1073	26	13	that	that	PRON
ajbmeb-1073	26	14	are	be	AUX
ajbmeb-1073	26	15	repeatedly	repeatedly	ADV
ajbmeb-1073	26	16	negotiated	negotiate	VERB
ajbmeb-1073	26	17	by	by	ADP
ajbmeb-1073	26	18	different	different	ADJ
ajbmeb-1073	26	19	individuals	individual	NOUN
ajbmeb-1073	26	20	wishing	wish	VERB
ajbmeb-1073	26	21	to	to	PART
ajbmeb-1073	26	22	maximize	maximize	VERB
ajbmeb-1073	26	23	their	their	PRON
ajbmeb-1073	26	24	own	own	ADJ
ajbmeb-1073	26	25	profit	profit	NOUN
ajbmeb-1073	26	26	.	.	PUNCT
ajbmeb-1073	27	1	https://www.sciencedirect.com/topics/economics-econometrics-and-finance/corporate-governance	https://www.sciencedirect.com/topics/economics-econometrics-and-finance/corporate-governance	NOUN
ajbmeb-1073	27	2	american	american	PROPN
ajbmeb-1073	27	3	journal	journal	PROPN
ajbmeb-1073	27	4	of	of	ADP
ajbmeb-1073	27	5	business	business	NOUN
ajbmeb-1073	27	6	management	management	NOUN
ajbmeb-1073	27	7	,	,	PUNCT
ajbmeb-1073	27	8	economics	economic	NOUN
ajbmeb-1073	27	9	and	and	CCONJ
ajbmeb-1073	27	10	banking	banking	NOUN
ajbmeb-1073	27	11	volume	volume	NOUN
ajbmeb-1073	27	12	14	14	NUM
ajbmeb-1073	27	13	july	july	PROPN
ajbmeb-1073	27	14	,	,	PUNCT
ajbmeb-1073	27	15	2023	2023	NUM
ajbmeb-1073	27	16	p	p	NOUN
ajbmeb-1073	27	17	a	a	DET
ajbmeb-1073	27	18	g	g	NOUN
ajbmeb-1073	27	19	e	e	NOUN
ajbmeb-1073	27	20	|	|	ADV
ajbmeb-1073	27	21	69	69	NUM
ajbmeb-1073	27	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1073	27	23	agency	agency	NOUN
ajbmeb-1073	27	24	theory	theory	NOUN
ajbmeb-1073	27	25	explains	explain	VERB
ajbmeb-1073	27	26	the	the	DET
ajbmeb-1073	27	27	behaviour	behaviour	NOUN
ajbmeb-1073	27	28	of	of	ADP
ajbmeb-1073	27	29	a	a	DET
ajbmeb-1073	27	30	firm	firm	NOUN
ajbmeb-1073	27	31	from	from	ADP
ajbmeb-1073	27	32	the	the	DET
ajbmeb-1073	27	33	perspectives	perspective	NOUN
ajbmeb-1073	27	34	of	of	ADP
ajbmeb-1073	27	35	various	various	ADJ
ajbmeb-1073	27	36	contracts	contract	NOUN
ajbmeb-1073	27	37	between	between	ADP
ajbmeb-1073	27	38	different	different	ADJ
ajbmeb-1073	27	39	parties	party	NOUN
ajbmeb-1073	27	40	.	.	PUNCT
ajbmeb-1073	28	1	shareholders	shareholder	NOUN
ajbmeb-1073	28	2	who	who	PRON
ajbmeb-1073	28	3	contribute	contribute	VERB
ajbmeb-1073	28	4	funds	fund	NOUN
ajbmeb-1073	28	5	for	for	ADP
ajbmeb-1073	28	6	a	a	DET
ajbmeb-1073	28	7	firm	firm	NOUN
ajbmeb-1073	28	8	to	to	PART
ajbmeb-1073	28	9	operate	operate	VERB
ajbmeb-1073	28	10	are	be	AUX
ajbmeb-1073	28	11	not	not	PART
ajbmeb-1073	28	12	regarded	regard	VERB
ajbmeb-1073	28	13	as	as	ADP
ajbmeb-1073	28	14	the	the	DET
ajbmeb-1073	28	15	owners	owner	NOUN
ajbmeb-1073	28	16	of	of	ADP
ajbmeb-1073	28	17	the	the	DET
ajbmeb-1073	28	18	firms	firm	NOUN
ajbmeb-1073	28	19	;	;	PUNCT
ajbmeb-1073	28	20	they	they	PRON
ajbmeb-1073	28	21	are	be	AUX
ajbmeb-1073	28	22	the	the	DET
ajbmeb-1073	28	23	risk	risk	NOUN
ajbmeb-1073	28	24	takers	taker	NOUN
ajbmeb-1073	28	25	of	of	ADP
ajbmeb-1073	28	26	the	the	DET
ajbmeb-1073	28	27	firm	firm	NOUN
ajbmeb-1073	28	28	.	.	PUNCT
ajbmeb-1073	29	1	signaling	signal	VERB
ajbmeb-1073	29	2	theory	theory	NOUN
ajbmeb-1073	29	3	signaling	signal	VERB
ajbmeb-1073	29	4	theory	theory	NOUN
ajbmeb-1073	29	5	explains	explain	VERB
ajbmeb-1073	29	6	how	how	SCONJ
ajbmeb-1073	29	7	signals	signal	NOUN
ajbmeb-1073	29	8	management	management	NOUN
ajbmeb-1073	29	9	success	success	NOUN
ajbmeb-1073	29	10	or	or	CCONJ
ajbmeb-1073	29	11	failure	failure	NOUN
ajbmeb-1073	29	12	is	be	AUX
ajbmeb-1073	29	13	communicated	communicate	VERB
ajbmeb-1073	29	14	to	to	ADP
ajbmeb-1073	29	15	the	the	DET
ajbmeb-1073	29	16	owner	owner	NOUN
ajbmeb-1073	29	17	.	.	PUNCT
ajbmeb-1073	30	1	signal	signal	PROPN
ajbmeb-1073	30	2	theory	theory	NOUN
ajbmeb-1073	30	3	related	relate	VERB
ajbmeb-1073	30	4	to	to	ADP
ajbmeb-1073	30	5	information	information	NOUN
ajbmeb-1073	30	6	asymmetry	asymmetry	NOUN
ajbmeb-1073	30	7	.	.	PUNCT
ajbmeb-1073	31	1	the	the	DET
ajbmeb-1073	31	2	positive	positive	ADJ
ajbmeb-1073	31	3	thing	thing	NOUN
ajbmeb-1073	31	4	in	in	ADP
ajbmeb-1073	31	5	signaling	signal	VERB
ajbmeb-1073	31	6	theory	theory	NOUN
ajbmeb-1073	31	7	is	be	AUX
ajbmeb-1073	31	8	where	where	SCONJ
ajbmeb-1073	31	9	companies	company	NOUN
ajbmeb-1073	31	10	that	that	PRON
ajbmeb-1073	31	11	provide	provide	VERB
ajbmeb-1073	31	12	good	good	ADJ
ajbmeb-1073	31	13	information	information	NOUN
ajbmeb-1073	31	14	will	will	AUX
ajbmeb-1073	31	15	set	set	VERB
ajbmeb-1073	31	16	them	they	PRON
ajbmeb-1073	31	17	apart	apart	ADV
ajbmeb-1073	31	18	with	with	ADP
ajbmeb-1073	31	19	companies	company	NOUN
ajbmeb-1073	31	20	that	that	PRON
ajbmeb-1073	31	21	do	do	AUX
ajbmeb-1073	31	22	not	not	PART
ajbmeb-1073	31	23	have	have	VERB
ajbmeb-1073	31	24	“	"	PUNCT
ajbmeb-1073	31	25	good	good	ADJ
ajbmeb-1073	31	26	news	news	NOUN
ajbmeb-1073	31	27	”	"	PUNCT
ajbmeb-1073	31	28	by	by	ADP
ajbmeb-1073	31	29	informing	inform	VERB
ajbmeb-1073	31	30	the	the	DET
ajbmeb-1073	31	31	market	market	NOUN
ajbmeb-1073	31	32	about	about	ADP
ajbmeb-1073	31	33	their	their	PRON
ajbmeb-1073	31	34	condition	condition	NOUN
ajbmeb-1073	31	35	,	,	PUNCT
ajbmeb-1073	31	36	a	a	DET
ajbmeb-1073	31	37	signal	signal	NOUN
ajbmeb-1073	31	38	of	of	ADP
ajbmeb-1073	31	39	good	good	ADJ
ajbmeb-1073	31	40	future	future	ADJ
ajbmeb-1073	31	41	performance	performance	NOUN
ajbmeb-1073	31	42	the	the	DET
ajbmeb-1073	31	43	future	future	NOUN
ajbmeb-1073	31	44	provided	provide	VERB
ajbmeb-1073	31	45	by	by	ADP
ajbmeb-1073	31	46	companies	company	NOUN
ajbmeb-1073	31	47	whose	whose	DET
ajbmeb-1073	31	48	past	past	ADJ
ajbmeb-1073	31	49	financial	financial	ADJ
ajbmeb-1073	31	50	performance	performance	NOUN
ajbmeb-1073	31	51	is	be	AUX
ajbmeb-1073	31	52	not	not	PART
ajbmeb-1073	31	53	good	good	ADJ
ajbmeb-1073	31	54	will	will	AUX
ajbmeb-1073	31	55	not	not	PART
ajbmeb-1073	31	56	be	be	AUX
ajbmeb-1073	31	57	trusted	trust	VERB
ajbmeb-1073	31	58	by	by	ADP
ajbmeb-1073	31	59	the	the	DET
ajbmeb-1073	31	60	market	market	NOUN
ajbmeb-1073	31	61	(	(	PUNCT
ajbmeb-1073	31	62	wolk	wolk	NOUN
ajbmeb-1073	31	63	and	and	CCONJ
ajbmeb-1073	31	64	tearney	tearney	NOUN
ajbmeb-1073	31	65	in	in	ADP
ajbmeb-1073	31	66	dwiyanti	dwiyanti	PROPN
ajbmeb-1073	31	67	,	,	PUNCT
ajbmeb-1073	31	68	2010	2010	NUM
ajbmeb-1073	31	69	)	)	PUNCT
ajbmeb-1073	31	70	.	.	PUNCT
ajbmeb-1073	32	1	signaling	signal	VERB
ajbmeb-1073	32	2	theory	theory	NOUN
ajbmeb-1073	32	3	is	be	AUX
ajbmeb-1073	32	4	one	one	NUM
ajbmeb-1073	32	5	of	of	ADP
ajbmeb-1073	32	6	the	the	DET
ajbmeb-1073	32	7	pillar	pillar	NOUN
ajbmeb-1073	32	8	theories	theory	NOUN
ajbmeb-1073	32	9	in	in	ADP
ajbmeb-1073	32	10	understanding	understand	VERB
ajbmeb-1073	32	11	financial	financial	ADJ
ajbmeb-1073	32	12	management	management	NOUN
ajbmeb-1073	32	13	.	.	PUNCT
ajbmeb-1073	33	1	in	in	ADP
ajbmeb-1073	33	2	general	general	ADJ
ajbmeb-1073	33	3	,	,	PUNCT
ajbmeb-1073	33	4	the	the	DET
ajbmeb-1073	33	5	signal	signal	NOUN
ajbmeb-1073	33	6	is	be	AUX
ajbmeb-1073	33	7	interpreted	interpret	VERB
ajbmeb-1073	33	8	as	as	ADP
ajbmeb-1073	33	9	a	a	DET
ajbmeb-1073	33	10	signal	signal	NOUN
ajbmeb-1073	33	11	made	make	VERB
ajbmeb-1073	33	12	by	by	ADP
ajbmeb-1073	33	13	the	the	DET
ajbmeb-1073	33	14	company	company	NOUN
ajbmeb-1073	33	15	(	(	PUNCT
ajbmeb-1073	33	16	manager	manager	NOUN
ajbmeb-1073	33	17	)	)	PUNCT
ajbmeb-1073	33	18	to	to	ADP
ajbmeb-1073	33	19	outside	outside	ADJ
ajbmeb-1073	33	20	parties	party	NOUN
ajbmeb-1073	33	21	(	(	PUNCT
ajbmeb-1073	33	22	investors	investor	NOUN
ajbmeb-1073	33	23	)	)	PUNCT
ajbmeb-1073	33	24	.	.	PUNCT
ajbmeb-1073	34	1	these	these	DET
ajbmeb-1073	34	2	signals	signal	NOUN
ajbmeb-1073	34	3	can	can	AUX
ajbmeb-1073	34	4	take	take	VERB
ajbmeb-1073	34	5	the	the	DET
ajbmeb-1073	34	6	form	form	NOUN
ajbmeb-1073	34	7	of	of	ADP
ajbmeb-1073	34	8	various	various	ADJ
ajbmeb-1073	34	9	forms	form	NOUN
ajbmeb-1073	34	10	,	,	PUNCT
ajbmeb-1073	34	11	both	both	CCONJ
ajbmeb-1073	34	12	those	those	PRON
ajbmeb-1073	34	13	that	that	PRON
ajbmeb-1073	34	14	can	can	AUX
ajbmeb-1073	34	15	be	be	AUX
ajbmeb-1073	34	16	directly	directly	ADV
ajbmeb-1073	34	17	observed	observe	VERB
ajbmeb-1073	34	18	,	,	PUNCT
ajbmeb-1073	34	19	or	or	CCONJ
ajbmeb-1073	34	20	which	which	PRON
ajbmeb-1073	34	21	must	must	AUX
ajbmeb-1073	34	22	be	be	AUX
ajbmeb-1073	34	23	studied	study	VERB
ajbmeb-1073	34	24	more	more	ADV
ajbmeb-1073	34	25	deeply	deeply	ADV
ajbmeb-1073	34	26	to	to	PART
ajbmeb-1073	34	27	be	be	AUX
ajbmeb-1073	34	28	able	able	ADJ
ajbmeb-1073	34	29	to	to	PART
ajbmeb-1073	34	30	find	find	VERB
ajbmeb-1073	34	31	out	out	ADP
ajbmeb-1073	34	32	.	.	PUNCT
ajbmeb-1073	35	1	regardless	regardless	ADV
ajbmeb-1073	35	2	of	of	ADP
ajbmeb-1073	35	3	the	the	DET
ajbmeb-1073	35	4	form	form	NOUN
ajbmeb-1073	35	5	or	or	CCONJ
ajbmeb-1073	35	6	type	type	NOUN
ajbmeb-1073	35	7	of	of	ADP
ajbmeb-1073	35	8	signals	signal	NOUN
ajbmeb-1073	35	9	issued	issue	VERB
ajbmeb-1073	35	10	,	,	PUNCT
ajbmeb-1073	35	11	they	they	PRON
ajbmeb-1073	35	12	are	be	AUX
ajbmeb-1073	35	13	all	all	PRON
ajbmeb-1073	35	14	intended	intend	VERB
ajbmeb-1073	35	15	to	to	PART
ajbmeb-1073	35	16	imply	imply	VERB
ajbmeb-1073	35	17	something	something	PRON
ajbmeb-1073	35	18	in	in	ADP
ajbmeb-1073	35	19	the	the	DET
ajbmeb-1073	35	20	hope	hope	NOUN
ajbmeb-1073	35	21	that	that	SCONJ
ajbmeb-1073	35	22	the	the	DET
ajbmeb-1073	35	23	market	market	NOUN
ajbmeb-1073	35	24	or	or	CCONJ
ajbmeb-1073	35	25	external	external	ADJ
ajbmeb-1073	35	26	parties	party	NOUN
ajbmeb-1073	35	27	will	will	AUX
ajbmeb-1073	35	28	make	make	VERB
ajbmeb-1073	35	29	a	a	DET
ajbmeb-1073	35	30	change	change	NOUN
ajbmeb-1073	35	31	in	in	ADP
ajbmeb-1073	35	32	the	the	DET
ajbmeb-1073	35	33	valuation	valuation	NOUN
ajbmeb-1073	35	34	of	of	ADP
ajbmeb-1073	35	35	the	the	DET
ajbmeb-1073	35	36	company	company	NOUN
ajbmeb-1073	35	37	.	.	PUNCT
ajbmeb-1073	36	1	human	human	ADJ
ajbmeb-1073	36	2	capital	capital	PROPN
ajbmeb-1073	36	3	accounting	account	VERB
ajbmeb-1073	36	4	human	human	ADJ
ajbmeb-1073	36	5	capital	capital	NOUN
ajbmeb-1073	36	6	or	or	CCONJ
ajbmeb-1073	36	7	human	human	ADJ
ajbmeb-1073	36	8	resources	resource	NOUN
ajbmeb-1073	36	9	accounting	accounting	NOUN
ajbmeb-1073	36	10	(	(	PUNCT
ajbmeb-1073	36	11	hra	hra	PROPN
ajbmeb-1073	36	12	)	)	PUNCT
ajbmeb-1073	36	13	was	be	AUX
ajbmeb-1073	36	14	introduced	introduce	VERB
ajbmeb-1073	36	15	in	in	ADP
ajbmeb-1073	36	16	the	the	DET
ajbmeb-1073	36	17	accounting	accounting	NOUN
ajbmeb-1073	36	18	literature	literature	NOUN
ajbmeb-1073	36	19	in	in	ADP
ajbmeb-1073	36	20	the	the	DET
ajbmeb-1073	36	21	1960s	1960	NOUN
ajbmeb-1073	36	22	(	(	PUNCT
ajbmeb-1073	36	23	flamholtz	flamholtz	NOUN
ajbmeb-1073	36	24	,	,	PUNCT
ajbmeb-1073	36	25	1985	1985	NUM
ajbmeb-1073	36	26	)	)	PUNCT
ajbmeb-1073	36	27	,	,	PUNCT
ajbmeb-1073	36	28	though	though	SCONJ
ajbmeb-1073	36	29	support	support	NOUN
ajbmeb-1073	36	30	for	for	ADP
ajbmeb-1073	36	31	the	the	DET
ajbmeb-1073	36	32	idea	idea	NOUN
ajbmeb-1073	36	33	of	of	ADP
ajbmeb-1073	36	34	accounting	account	VERB
ajbmeb-1073	36	35	for	for	ADP
ajbmeb-1073	36	36	human	human	ADJ
ajbmeb-1073	36	37	resource	resource	NOUN
ajbmeb-1073	36	38	values	value	NOUN
ajbmeb-1073	36	39	can	can	AUX
ajbmeb-1073	36	40	be	be	AUX
ajbmeb-1073	36	41	found	find	VERB
ajbmeb-1073	36	42	before	before	ADP
ajbmeb-1073	36	43	this	this	DET
ajbmeb-1073	36	44	period	period	NOUN
ajbmeb-1073	36	45	(	(	PUNCT
ajbmeb-1073	36	46	sackmann	sackmann	PROPN
ajbmeb-1073	36	47	,	,	PUNCT
ajbmeb-1073	36	48	flamholtz	flamholtz	PROPN
ajbmeb-1073	36	49	&	&	CCONJ
ajbmeb-1073	36	50	bullen	bullen	PROPN
ajbmeb-1073	36	51	,	,	PUNCT
ajbmeb-1073	36	52	1989	1989	NUM
ajbmeb-1073	36	53	;	;	PUNCT
ajbmeb-1073	36	54	grojer	grojer	PROPN
ajbmeb-1073	36	55	&	&	CCONJ
ajbmeb-1073	36	56	johanson	johanson	PROPN
ajbmeb-1073	36	57	,	,	PUNCT
ajbmeb-1073	36	58	1996	1996	NUM
ajbmeb-1073	36	59	)	)	PUNCT
ajbmeb-1073	36	60	.	.	PUNCT
ajbmeb-1073	37	1	hermanson	hermanson	NOUN
ajbmeb-1073	37	2	(	(	PUNCT
ajbmeb-1073	37	3	1964	1964	NUM
ajbmeb-1073	37	4	)	)	PUNCT
ajbmeb-1073	37	5	published	publish	VERB
ajbmeb-1073	37	6	his	his	PRON
ajbmeb-1073	37	7	pioneer	pioneer	NOUN
ajbmeb-1073	37	8	work	work	NOUN
ajbmeb-1073	37	9	concerning	concern	VERB
ajbmeb-1073	37	10	the	the	DET
ajbmeb-1073	37	11	valuation	valuation	NOUN
ajbmeb-1073	37	12	of	of	ADP
ajbmeb-1073	37	13	human	human	ADJ
ajbmeb-1073	37	14	assets	asset	NOUN
ajbmeb-1073	37	15	,	,	PUNCT
ajbmeb-1073	37	16	and	and	CCONJ
ajbmeb-1073	37	17	the	the	DET
ajbmeb-1073	37	18	term	term	NOUN
ajbmeb-1073	37	19	“	"	PUNCT
ajbmeb-1073	37	20	human	human	ADJ
ajbmeb-1073	37	21	resource	resource	NOUN
ajbmeb-1073	37	22	accounting	accounting	NOUN
ajbmeb-1073	37	23	”	"	PUNCT
ajbmeb-1073	37	24	was	be	AUX
ajbmeb-1073	37	25	used	use	VERB
ajbmeb-1073	37	26	for	for	ADP
ajbmeb-1073	37	27	the	the	DET
ajbmeb-1073	37	28	first	first	ADJ
ajbmeb-1073	37	29	time	time	NOUN
ajbmeb-1073	37	30	by	by	ADP
ajbmeb-1073	37	31	brummet	brummet	NOUN
ajbmeb-1073	37	32	,	,	PUNCT
ajbmeb-1073	37	33	flamholtz	flamholtz	NOUN
ajbmeb-1073	37	34	and	and	CCONJ
ajbmeb-1073	37	35	pyle	pyle	NOUN
ajbmeb-1073	37	36	in	in	ADP
ajbmeb-1073	37	37	1968	1968	NUM
ajbmeb-1073	37	38	.	.	PUNCT
ajbmeb-1073	38	1	from	from	ADP
ajbmeb-1073	38	2	this	this	DET
ajbmeb-1073	38	3	period	period	NOUN
ajbmeb-1073	38	4	,	,	PUNCT
ajbmeb-1073	38	5	numerous	numerous	ADJ
ajbmeb-1073	38	6	articles	article	NOUN
ajbmeb-1073	38	7	have	have	AUX
ajbmeb-1073	38	8	been	be	AUX
ajbmeb-1073	38	9	published	publish	VERB
ajbmeb-1073	38	10	in	in	ADP
ajbmeb-1073	38	11	this	this	DET
ajbmeb-1073	38	12	area	area	NOUN
ajbmeb-1073	38	13	.	.	PUNCT
ajbmeb-1073	39	1	the	the	DET
ajbmeb-1073	39	2	american	american	PROPN
ajbmeb-1073	39	3	accounting	accounting	PROPN
ajbmeb-1073	39	4	association	association	PROPN
ajbmeb-1073	39	5	’s	’s	PART
ajbmeb-1073	39	6	committee	committee	PROPN
ajbmeb-1073	39	7	(	(	PUNCT
ajbmeb-1073	39	8	1973	1973	NUM
ajbmeb-1073	39	9	)	)	PUNCT
ajbmeb-1073	39	10	on	on	ADP
ajbmeb-1073	39	11	human	human	ADJ
ajbmeb-1073	39	12	resource	resource	NOUN
ajbmeb-1073	39	13	accounting	accounting	NOUN
ajbmeb-1073	39	14	defined	define	VERB
ajbmeb-1073	39	15	hra	hra	PROPN
ajbmeb-1073	39	16	as	as	ADP
ajbmeb-1073	39	17	“	"	PUNCT
ajbmeb-1073	39	18	the	the	DET
ajbmeb-1073	39	19	process	process	NOUN
ajbmeb-1073	39	20	of	of	ADP
ajbmeb-1073	39	21	identifying	identify	VERB
ajbmeb-1073	39	22	and	and	CCONJ
ajbmeb-1073	39	23	measuring	measure	VERB
ajbmeb-1073	39	24	data	datum	NOUN
ajbmeb-1073	39	25	about	about	ADP
ajbmeb-1073	39	26	human	human	ADJ
ajbmeb-1073	39	27	resources	resource	NOUN
ajbmeb-1073	39	28	and	and	CCONJ
ajbmeb-1073	39	29	communicating	communicate	VERB
ajbmeb-1073	39	30	this	this	DET
ajbmeb-1073	39	31	information	information	NOUN
ajbmeb-1073	39	32	to	to	ADP
ajbmeb-1073	39	33	interested	interested	ADJ
ajbmeb-1073	39	34	parties	party	NOUN
ajbmeb-1073	39	35	”	"	PUNCT
ajbmeb-1073	39	36	.	.	PUNCT
ajbmeb-1073	40	1	it	it	PRON
ajbmeb-1073	40	2	provides	provide	VERB
ajbmeb-1073	40	3	information	information	NOUN
ajbmeb-1073	40	4	about	about	ADP
ajbmeb-1073	40	5	human	human	ADJ
ajbmeb-1073	40	6	resource	resource	NOUN
ajbmeb-1073	40	7	costs	cost	NOUN
ajbmeb-1073	40	8	and	and	CCONJ
ajbmeb-1073	40	9	values	value	NOUN
ajbmeb-1073	40	10	,	,	PUNCT
ajbmeb-1073	40	11	serves	serve	VERB
ajbmeb-1073	40	12	to	to	PART
ajbmeb-1073	40	13	facilitate	facilitate	VERB
ajbmeb-1073	40	14	decision	decision	NOUN
ajbmeb-1073	40	15	-	-	PUNCT
ajbmeb-1073	40	16	making	making	NOUN
ajbmeb-1073	40	17	,	,	PUNCT
ajbmeb-1073	40	18	and	and	CCONJ
ajbmeb-1073	40	19	motivates	motivate	VERB
ajbmeb-1073	40	20	decision	decision	NOUN
ajbmeb-1073	40	21	-	-	PUNCT
ajbmeb-1073	40	22	makers	maker	NOUN
ajbmeb-1073	40	23	to	to	PART
ajbmeb-1073	40	24	adopt	adopt	VERB
ajbmeb-1073	40	25	a	a	DET
ajbmeb-1073	40	26	human	human	ADJ
ajbmeb-1073	40	27	resource	resource	NOUN
ajbmeb-1073	40	28	perspective	perspective	NOUN
ajbmeb-1073	40	29	(	(	PUNCT
ajbmeb-1073	40	30	sackmann	sackmann	PROPN
ajbmeb-1073	40	31	et	et	PROPN
ajbmeb-1073	40	32	al	al	PROPN
ajbmeb-1073	40	33	.	.	PROPN
ajbmeb-1073	40	34	,1989	,1989	PUNCT
ajbmeb-1073	40	35	)	)	PUNCT
ajbmeb-1073	40	36	.	.	PUNCT
ajbmeb-1073	41	1	grojer	grojer	NOUN
ajbmeb-1073	41	2	and	and	CCONJ
ajbmeb-1073	41	3	johanson	johanson	PROPN
ajbmeb-1073	41	4	(	(	PUNCT
ajbmeb-1073	41	5	1996	1996	NUM
ajbmeb-1073	41	6	)	)	PUNCT
ajbmeb-1073	41	7	express	express	VERB
ajbmeb-1073	41	8	the	the	DET
ajbmeb-1073	41	9	management	management	NOUN
ajbmeb-1073	41	10	orientation	orientation	NOUN
ajbmeb-1073	41	11	of	of	ADP
ajbmeb-1073	41	12	hra	hra	PROPN
ajbmeb-1073	41	13	even	even	ADV
ajbmeb-1073	41	14	more	more	ADV
ajbmeb-1073	41	15	clearly	clearly	ADV
ajbmeb-1073	41	16	in	in	ADP
ajbmeb-1073	41	17	the	the	DET
ajbmeb-1073	41	18	assertion	assertion	NOUN
ajbmeb-1073	41	19	that	that	SCONJ
ajbmeb-1073	41	20	hra	hra	PROPN
ajbmeb-1073	41	21	concerns	concern	VERB
ajbmeb-1073	41	22	the	the	DET
ajbmeb-1073	41	23	management	management	NOUN
ajbmeb-1073	41	24	of	of	ADP
ajbmeb-1073	41	25	human	human	ADJ
ajbmeb-1073	41	26	resources	resource	NOUN
ajbmeb-1073	41	27	.	.	PUNCT
ajbmeb-1073	42	1	market	market	NOUN
ajbmeb-1073	42	2	capitalization	capitalization	NOUN
ajbmeb-1073	42	3	and	and	CCONJ
ajbmeb-1073	42	4	ic	ic	PROPN
ajbmeb-1073	42	5	disclosure	disclosure	NOUN
ajbmeb-1073	42	6	research	research	NOUN
ajbmeb-1073	42	7	on	on	ADP
ajbmeb-1073	42	8	the	the	DET
ajbmeb-1073	42	9	influence	influence	NOUN
ajbmeb-1073	42	10	of	of	ADP
ajbmeb-1073	42	11	disclosure	disclosure	NOUN
ajbmeb-1073	42	12	and	and	CCONJ
ajbmeb-1073	42	13	corporate	corporate	ADJ
ajbmeb-1073	42	14	value	value	NOUN
ajbmeb-1073	42	15	has	have	AUX
ajbmeb-1073	42	16	received	receive	VERB
ajbmeb-1073	42	17	considerable	considerable	ADJ
ajbmeb-1073	42	18	attention	attention	NOUN
ajbmeb-1073	42	19	among	among	ADP
ajbmeb-1073	42	20	academia	academia	NOUN
ajbmeb-1073	42	21	and	and	CCONJ
ajbmeb-1073	42	22	some	some	DET
ajbmeb-1073	42	23	notable	notable	ADJ
ajbmeb-1073	42	24	practitioners	practitioner	NOUN
ajbmeb-1073	42	25	in	in	ADP
ajbmeb-1073	42	26	recent	recent	ADJ
ajbmeb-1073	42	27	times	time	NOUN
ajbmeb-1073	42	28	.	.	PUNCT
ajbmeb-1073	43	1	the	the	DET
ajbmeb-1073	43	2	signaling	signal	VERB
ajbmeb-1073	43	3	theory	theory	NOUN
ajbmeb-1073	43	4	explains	explain	VERB
ajbmeb-1073	43	5	the	the	DET
ajbmeb-1073	43	6	relationship	relationship	NOUN
ajbmeb-1073	43	7	since	since	SCONJ
ajbmeb-1073	43	8	it	it	PRON
ajbmeb-1073	43	9	assumed	assume	VERB
ajbmeb-1073	43	10	the	the	DET
ajbmeb-1073	43	11	information	information	NOUN
ajbmeb-1073	43	12	contents	content	NOUN
ajbmeb-1073	43	13	of	of	ADP
ajbmeb-1073	43	14	ic	ic	PRON
ajbmeb-1073	43	15	would	would	AUX
ajbmeb-1073	43	16	change	change	VERB
ajbmeb-1073	43	17	the	the	DET
ajbmeb-1073	43	18	opinion	opinion	NOUN
ajbmeb-1073	43	19	of	of	ADP
ajbmeb-1073	43	20	the	the	DET
ajbmeb-1073	43	21	market	market	NOUN
ajbmeb-1073	43	22	participants	participant	NOUN
ajbmeb-1073	43	23	regarding	regard	VERB
ajbmeb-1073	43	24	the	the	DET
ajbmeb-1073	43	25	present	present	NOUN
ajbmeb-1073	43	26	as	as	ADV
ajbmeb-1073	43	27	well	well	ADV
ajbmeb-1073	43	28	as	as	ADP
ajbmeb-1073	43	29	the	the	DET
ajbmeb-1073	43	30	future	future	ADJ
ajbmeb-1073	43	31	performance	performance	NOUN
ajbmeb-1073	43	32	of	of	ADP
ajbmeb-1073	43	33	the	the	DET
ajbmeb-1073	43	34	business	business	NOUN
ajbmeb-1073	43	35	organizations	organization	NOUN
ajbmeb-1073	43	36	(	(	PUNCT
ajbmeb-1073	43	37	gamerschlag	gamerschlag	NOUN
ajbmeb-1073	43	38	,	,	PUNCT
ajbmeb-1073	43	39	2013	2013	NUM
ajbmeb-1073	43	40	;	;	PUNCT
ajbmeb-1073	43	41	ousama	ousama	PROPN
ajbmeb-1073	43	42	,	,	PUNCT
ajbmeb-1073	43	43	fatima	fatima	PROPN
ajbmeb-1073	43	44	,	,	PUNCT
ajbmeb-1073	43	45	&	&	CCONJ
ajbmeb-1073	43	46	hafiz	hafiz	PROPN
ajbmeb-1073	43	47	,	,	PUNCT
ajbmeb-1073	43	48	2011	2011	NUM
ajbmeb-1073	43	49	;	;	PUNCT
ajbmeb-1073	43	50	sang	sing	VERB
ajbmeb-1073	43	51	&	&	CCONJ
ajbmeb-1073	43	52	taylor	taylor	PROPN
ajbmeb-1073	43	53	,	,	PUNCT
ajbmeb-1073	43	54	2014	2014	NUM
ajbmeb-1073	43	55	;	;	PUNCT
ajbmeb-1073	43	56	vafaei	vafaei	PROPN
ajbmeb-1073	43	57	,	,	PUNCT
ajbmeb-1073	43	58	taylor	taylor	PROPN
ajbmeb-1073	43	59	,	,	PUNCT
ajbmeb-1073	43	60	&	&	CCONJ
ajbmeb-1073	43	61	ahmed	ahmed	PROPN
ajbmeb-1073	43	62	,	,	PUNCT
ajbmeb-1073	43	63	2011	2011	NUM
ajbmeb-1073	43	64	)	)	PUNCT
ajbmeb-1073	43	65	.	.	PUNCT
ajbmeb-1073	44	1	recently	recently	ADV
ajbmeb-1073	44	2	,	,	PUNCT
ajbmeb-1073	44	3	sang	sing	VERB
ajbmeb-1073	44	4	and	and	CCONJ
ajbmeb-1073	44	5	taylor	taylor	PROPN
ajbmeb-1073	44	6	(	(	PUNCT
ajbmeb-1073	44	7	2014	2014	NUM
ajbmeb-1073	44	8	)	)	PUNCT
ajbmeb-1073	44	9	examined	examine	VERB
ajbmeb-1073	44	10	ic	ic	PROPN
ajbmeb-1073	44	11	value	value	NOUN
ajbmeb-1073	44	12	relevance	relevance	NOUN
ajbmeb-1073	44	13	and	and	CCONJ
ajbmeb-1073	44	14	its	its	PRON
ajbmeb-1073	44	15	components	component	NOUN
ajbmeb-1073	44	16	in	in	ADP
ajbmeb-1073	44	17	the	the	DET
ajbmeb-1073	44	18	share	share	NOUN
ajbmeb-1073	44	19	price	price	NOUN
ajbmeb-1073	44	20	of	of	ADP
ajbmeb-1073	44	21	160	160	NUM
ajbmeb-1073	44	22	companies	company	NOUN
ajbmeb-1073	44	23	listed	list	VERB
ajbmeb-1073	44	24	in	in	ADP
ajbmeb-1073	44	25	the	the	DET
ajbmeb-1073	44	26	australian	australian	ADJ
ajbmeb-1073	44	27	capital	capital	NOUN
ajbmeb-1073	44	28	market	market	NOUN
ajbmeb-1073	44	29	within	within	ADP
ajbmeb-1073	44	30	five	five	NUM
ajbmeb-1073	44	31	years	year	NOUN
ajbmeb-1073	44	32	.	.	PUNCT
ajbmeb-1073	45	1	data	datum	NOUN
ajbmeb-1073	45	2	collected	collect	VERB
ajbmeb-1073	45	3	from	from	ADP
ajbmeb-1073	45	4	the	the	DET
ajbmeb-1073	45	5	sampled	sample	VERB
ajbmeb-1073	45	6	firm	firm	NOUN
ajbmeb-1073	45	7	was	be	AUX
ajbmeb-1073	45	8	analyzed	analyze	VERB
ajbmeb-1073	45	9	using	use	VERB
ajbmeb-1073	45	10	fixed	fix	VERB
ajbmeb-1073	45	11	-	-	PUNCT
ajbmeb-1073	45	12	effects	effect	NOUN
ajbmeb-1073	45	13	(	(	PUNCT
ajbmeb-1073	45	14	fes	fes	NOUN
ajbmeb-1073	45	15	)	)	PUNCT
ajbmeb-1073	45	16	panel	panel	NOUN
ajbmeb-1073	45	17	regression	regression	NOUN
ajbmeb-1073	45	18	analysis	analysis	NOUN
ajbmeb-1073	45	19	.	.	PUNCT
ajbmeb-1073	46	1	the	the	DET
ajbmeb-1073	46	2	study	study	NOUN
ajbmeb-1073	46	3	finds	find	VERB
ajbmeb-1073	46	4	that	that	SCONJ
ajbmeb-1073	46	5	ic	ic	PROPN
ajbmeb-1073	46	6	(	(	PUNCT
ajbmeb-1073	46	7	structural	structural	ADJ
ajbmeb-1073	46	8	capital	capital	NOUN
ajbmeb-1073	46	9	and	and	CCONJ
ajbmeb-1073	46	10	human	human	NOUN
ajbmeb-1073	46	11	)	)	PUNCT
ajbmeb-1073	46	12	and	and	CCONJ
ajbmeb-1073	46	13	the	the	DET
ajbmeb-1073	46	14	sampled	sample	VERB
ajbmeb-1073	46	15	companies	company	NOUN
ajbmeb-1073	46	16	'	'	PART
ajbmeb-1073	46	17	share	share	NOUN
ajbmeb-1073	46	18	prices	price	NOUN
ajbmeb-1073	46	19	are	be	AUX
ajbmeb-1073	46	20	significantly	significantly	ADV
ajbmeb-1073	46	21	related	relate	VERB
ajbmeb-1073	46	22	.	.	PUNCT
ajbmeb-1073	47	1	also	also	ADV
ajbmeb-1073	47	2	,	,	PUNCT
ajbmeb-1073	47	3	gamerschlag	gamerschlag	NOUN
ajbmeb-1073	47	4	(	(	PUNCT
ajbmeb-1073	47	5	2013	2013	NUM
ajbmeb-1073	47	6	)	)	PUNCT
ajbmeb-1073	47	7	investigates	investigate	VERB
ajbmeb-1073	47	8	the	the	DET
ajbmeb-1073	47	9	impact	impact	NOUN
ajbmeb-1073	47	10	of	of	ADP
ajbmeb-1073	47	11	human	human	ADJ
ajbmeb-1073	47	12	capital	capital	NOUN
ajbmeb-1073	47	13	disclosure	disclosure	NOUN
ajbmeb-1073	47	14	on	on	ADP
ajbmeb-1073	47	15	the	the	DET
ajbmeb-1073	47	16	corporate	corporate	ADJ
ajbmeb-1073	47	17	value	value	NOUN
ajbmeb-1073	47	18	of	of	ADP
ajbmeb-1073	47	19	the	the	DET
ajbmeb-1073	47	20	american	american	ADJ
ajbmeb-1073	47	21	journal	journal	PROPN
ajbmeb-1073	47	22	of	of	ADP
ajbmeb-1073	47	23	business	business	NOUN
ajbmeb-1073	47	24	management	management	NOUN
ajbmeb-1073	47	25	,	,	PUNCT
ajbmeb-1073	47	26	economics	economic	NOUN
ajbmeb-1073	47	27	and	and	CCONJ
ajbmeb-1073	47	28	banking	banking	NOUN
ajbmeb-1073	47	29	volume	volume	NOUN
ajbmeb-1073	47	30	14	14	NUM
ajbmeb-1073	47	31	july	july	PROPN
ajbmeb-1073	47	32	,	,	PUNCT
ajbmeb-1073	47	33	2023	2023	NUM
ajbmeb-1073	47	34	p	p	NOUN
ajbmeb-1073	47	35	a	a	DET
ajbmeb-1073	47	36	g	g	NOUN
ajbmeb-1073	47	37	e	e	NOUN
ajbmeb-1073	48	1	|	|	ADV
ajbmeb-1073	48	2	70	70	NUM
ajbmeb-1073	48	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1073	48	4	130	130	NUM
ajbmeb-1073	48	5	largest	large	ADJ
ajbmeb-1073	48	6	quoted	quote	VERB
ajbmeb-1073	48	7	german	german	ADJ
ajbmeb-1073	48	8	companies	company	NOUN
ajbmeb-1073	48	9	from	from	ADP
ajbmeb-1073	48	10	2005	2005	NUM
ajbmeb-1073	48	11	to	to	ADP
ajbmeb-1073	48	12	2009	2009	NUM
ajbmeb-1073	48	13	using	use	VERB
ajbmeb-1073	48	14	content	content	NOUN
ajbmeb-1073	48	15	analysis	analysis	NOUN
ajbmeb-1073	48	16	.	.	PUNCT
ajbmeb-1073	49	1	the	the	DET
ajbmeb-1073	49	2	study	study	NOUN
ajbmeb-1073	49	3	utilizes	utilize	VERB
ajbmeb-1073	49	4	a	a	DET
ajbmeb-1073	49	5	disclosure	disclosure	NOUN
ajbmeb-1073	49	6	index	index	NOUN
ajbmeb-1073	49	7	to	to	PART
ajbmeb-1073	49	8	estimate	estimate	VERB
ajbmeb-1073	49	9	hcd	hcd	ADJ
ajbmeb-1073	49	10	.	.	PUNCT
ajbmeb-1073	50	1	it	it	PRON
ajbmeb-1073	50	2	employs	employ	VERB
ajbmeb-1073	50	3	share	share	NOUN
ajbmeb-1073	50	4	price	price	NOUN
ajbmeb-1073	50	5	and	and	CCONJ
ajbmeb-1073	50	6	equity	equity	NOUN
ajbmeb-1073	50	7	return	return	NOUN
ajbmeb-1073	50	8	as	as	ADP
ajbmeb-1073	50	9	proxies	proxy	NOUN
ajbmeb-1073	50	10	for	for	ADP
ajbmeb-1073	50	11	market	market	NOUN
ajbmeb-1073	50	12	value	value	NOUN
ajbmeb-1073	50	13	.	.	PUNCT
ajbmeb-1073	51	1	also	also	ADV
ajbmeb-1073	51	2	,	,	PUNCT
ajbmeb-1073	51	3	it	it	PRON
ajbmeb-1073	51	4	introduces	introduce	VERB
ajbmeb-1073	51	5	year	year	NOUN
ajbmeb-1073	51	6	and	and	CCONJ
ajbmeb-1073	51	7	industry	industry	NOUN
ajbmeb-1073	51	8	dummies	dummy	NOUN
ajbmeb-1073	51	9	as	as	ADP
ajbmeb-1073	51	10	control	control	NOUN
ajbmeb-1073	51	11	variables	variable	NOUN
ajbmeb-1073	51	12	.	.	PUNCT
ajbmeb-1073	52	1	the	the	DET
ajbmeb-1073	52	2	study	study	NOUN
ajbmeb-1073	52	3	surrogates	surrogate	NOUN
ajbmeb-1073	52	4	hcd	hcd	ADJ
ajbmeb-1073	52	5	by	by	ADP
ajbmeb-1073	52	6	four	four	NUM
ajbmeb-1073	52	7	items	item	NOUN
ajbmeb-1073	52	8	,	,	PUNCT
ajbmeb-1073	52	9	which	which	PRON
ajbmeb-1073	52	10	include	include	VERB
ajbmeb-1073	52	11	:	:	PUNCT
ajbmeb-1073	52	12	hcrtot	hcrtot	PROPN
ajbmeb-1073	52	13	refers	refer	VERB
ajbmeb-1073	52	14	to	to	ADP
ajbmeb-1073	52	15	the	the	DET
ajbmeb-1073	52	16	amount	amount	NOUN
ajbmeb-1073	52	17	of	of	ADP
ajbmeb-1073	52	18	human	human	ADJ
ajbmeb-1073	52	19	capital	capital	NOUN
ajbmeb-1073	52	20	disclosed	disclose	VERB
ajbmeb-1073	52	21	,	,	PUNCT
ajbmeb-1073	52	22	hcrqc	hcrqc	PROPN
ajbmeb-1073	52	23	refers	refer	VERB
ajbmeb-1073	52	24	to	to	ADP
ajbmeb-1073	52	25	the	the	DET
ajbmeb-1073	52	26	quantity	quantity	NOUN
ajbmeb-1073	52	27	of	of	ADP
ajbmeb-1073	52	28	"	"	PUNCT
ajbmeb-1073	52	29	qualification	qualification	NOUN
ajbmeb-1073	52	30	/	/	SYM
ajbmeb-1073	52	31	competence	competence	NOUN
ajbmeb-1073	52	32	"	"	PUNCT
ajbmeb-1073	52	33	information	information	NOUN
ajbmeb-1073	52	34	disclosed	disclose	VERB
ajbmeb-1073	52	35	,	,	PUNCT
ajbmeb-1073	52	36	hcrmc	hcrmc	PROPN
ajbmeb-1073	52	37	refers	refer	VERB
ajbmeb-1073	52	38	to	to	ADP
ajbmeb-1073	52	39	the	the	DET
ajbmeb-1073	52	40	quantity	quantity	NOUN
ajbmeb-1073	52	41	of	of	ADP
ajbmeb-1073	52	42	"	"	PUNCT
ajbmeb-1073	52	43	motivation	motivation	NOUN
ajbmeb-1073	52	44	/	/	SYM
ajbmeb-1073	52	45	commitment	commitment	NOUN
ajbmeb-1073	52	46	"	"	PUNCT
ajbmeb-1073	52	47	information	information	NOUN
ajbmeb-1073	52	48	disclosed	disclose	VERB
ajbmeb-1073	52	49	,	,	PUNCT
ajbmeb-1073	52	50	while	while	SCONJ
ajbmeb-1073	52	51	hcrps	hcrp	NOUN
ajbmeb-1073	52	52	refers	refer	VERB
ajbmeb-1073	52	53	to	to	ADP
ajbmeb-1073	52	54	the	the	DET
ajbmeb-1073	52	55	quantity	quantity	NOUN
ajbmeb-1073	52	56	of	of	ADP
ajbmeb-1073	52	57	"	"	PUNCT
ajbmeb-1073	52	58	personnel	personnel	NOUN
ajbmeb-1073	52	59	"	"	PUNCT
ajbmeb-1073	52	60	issues	issue	NOUN
ajbmeb-1073	52	61	(	(	PUNCT
ajbmeb-1073	52	62	the	the	DET
ajbmeb-1073	52	63	number	number	NOUN
ajbmeb-1073	52	64	of	of	ADP
ajbmeb-1073	52	65	keywords	keyword	NOUN
ajbmeb-1073	52	66	available	available	ADJ
ajbmeb-1073	52	67	in	in	ADP
ajbmeb-1073	52	68	the	the	DET
ajbmeb-1073	52	69	report	report	NOUN
ajbmeb-1073	52	70	analyzed	analyze	VERB
ajbmeb-1073	52	71	)	)	PUNCT
ajbmeb-1073	52	72	disclosure	disclosure	NOUN
ajbmeb-1073	52	73	.	.	PUNCT
ajbmeb-1073	53	1	hypotheses	hypothese	VERB
ajbmeb-1073	53	2	development	development	NOUN
ajbmeb-1073	53	3	hermanson	hermanson	NOUN
ajbmeb-1073	53	4	et	et	PROPN
ajbmeb-1073	53	5	al	al	PROPN
ajbmeb-1073	53	6	.	.	PROPN
ajbmeb-1073	53	7	,	,	PUNCT
ajbmeb-1073	53	8	(	(	PUNCT
ajbmeb-1073	53	9	1992	1992	NUM
ajbmeb-1073	53	10	)	)	PUNCT
ajbmeb-1073	53	11	,	,	PUNCT
ajbmeb-1073	53	12	argue	argue	VERB
ajbmeb-1073	53	13	that	that	SCONJ
ajbmeb-1073	53	14	the	the	DET
ajbmeb-1073	53	15	present	present	ADJ
ajbmeb-1073	53	16	accounting	accounting	NOUN
ajbmeb-1073	53	17	systems	system	NOUN
ajbmeb-1073	53	18	have	have	AUX
ajbmeb-1073	53	19	failed	fail	VERB
ajbmeb-1073	53	20	to	to	PART
ajbmeb-1073	53	21	recognize	recognize	VERB
ajbmeb-1073	53	22	humans	human	NOUN
ajbmeb-1073	53	23	as	as	ADP
ajbmeb-1073	53	24	assets	asset	NOUN
ajbmeb-1073	53	25	with	with	ADP
ajbmeb-1073	53	26	the	the	DET
ajbmeb-1073	53	27	resultant	resultant	NOUN
ajbmeb-1073	53	28	effect	effect	NOUN
ajbmeb-1073	53	29	of	of	ADP
ajbmeb-1073	53	30	workforce	workforce	NOUN
ajbmeb-1073	53	31	downsizing	downsize	VERB
ajbmeb-1073	53	32	with	with	ADP
ajbmeb-1073	53	33	the	the	DET
ajbmeb-1073	53	34	main	main	ADJ
ajbmeb-1073	53	35	objective	objective	NOUN
ajbmeb-1073	53	36	of	of	ADP
ajbmeb-1073	53	37	increasing	increase	VERB
ajbmeb-1073	53	38	shortterm	shortterm	NOUN
ajbmeb-1073	53	39	profits	profit	NOUN
ajbmeb-1073	53	40	which	which	PRON
ajbmeb-1073	53	41	may	may	AUX
ajbmeb-1073	53	42	be	be	AUX
ajbmeb-1073	53	43	dangerous	dangerous	ADJ
ajbmeb-1073	53	44	in	in	ADP
ajbmeb-1073	53	45	the	the	DET
ajbmeb-1073	53	46	long	long	ADJ
ajbmeb-1073	53	47	run	run	NOUN
ajbmeb-1073	53	48	and	and	CCONJ
ajbmeb-1073	53	49	for	for	ADP
ajbmeb-1073	53	50	the	the	DET
ajbmeb-1073	53	51	general	general	ADJ
ajbmeb-1073	53	52	economic	economic	ADJ
ajbmeb-1073	53	53	welfare	welfare	NOUN
ajbmeb-1073	53	54	of	of	ADP
ajbmeb-1073	53	55	organizations	organization	NOUN
ajbmeb-1073	53	56	.	.	PUNCT
ajbmeb-1073	54	1	despite	despite	SCONJ
ajbmeb-1073	54	2	the	the	DET
ajbmeb-1073	54	3	uncertainty	uncertainty	NOUN
ajbmeb-1073	54	4	in	in	ADP
ajbmeb-1073	54	5	the	the	DET
ajbmeb-1073	54	6	professional	professional	ADJ
ajbmeb-1073	54	7	and	and	CCONJ
ajbmeb-1073	54	8	academic	academic	ADJ
ajbmeb-1073	54	9	mainstream	mainstream	NOUN
ajbmeb-1073	54	10	,	,	PUNCT
ajbmeb-1073	54	11	human	human	ADJ
ajbmeb-1073	54	12	capital	capital	NOUN
ajbmeb-1073	54	13	accounting	accounting	NOUN
ajbmeb-1073	54	14	still	still	ADV
ajbmeb-1073	54	15	occupies	occupy	VERB
ajbmeb-1073	54	16	a	a	DET
ajbmeb-1073	54	17	place	place	NOUN
ajbmeb-1073	54	18	of	of	ADP
ajbmeb-1073	54	19	accounting	accounting	NOUN
ajbmeb-1073	54	20	thought	thought	NOUN
ajbmeb-1073	54	21	(	(	PUNCT
ajbmeb-1073	54	22	thompson	thompson	NOUN
ajbmeb-1073	54	23	,	,	PUNCT
ajbmeb-1073	54	24	1999	1999	NUM
ajbmeb-1073	54	25	)	)	PUNCT
ajbmeb-1073	54	26	and	and	CCONJ
ajbmeb-1073	54	27	therefore	therefore	ADV
ajbmeb-1073	54	28	there	there	PRON
ajbmeb-1073	54	29	is	be	VERB
ajbmeb-1073	54	30	the	the	DET
ajbmeb-1073	54	31	need	need	NOUN
ajbmeb-1073	54	32	to	to	PART
ajbmeb-1073	54	33	broaden	broaden	VERB
ajbmeb-1073	54	34	the	the	DET
ajbmeb-1073	54	35	scope	scope	NOUN
ajbmeb-1073	54	36	of	of	ADP
ajbmeb-1073	54	37	existing	exist	VERB
ajbmeb-1073	54	38	knowledge	knowledge	NOUN
ajbmeb-1073	54	39	in	in	ADP
ajbmeb-1073	54	40	this	this	DET
ajbmeb-1073	54	41	area	area	NOUN
ajbmeb-1073	54	42	.	.	PUNCT
ajbmeb-1073	55	1	human	human	ADJ
ajbmeb-1073	55	2	capital	capital	NOUN
ajbmeb-1073	55	3	is	be	AUX
ajbmeb-1073	55	4	now	now	ADV
ajbmeb-1073	55	5	an	an	DET
ajbmeb-1073	55	6	important	important	ADJ
ajbmeb-1073	55	7	factor	factor	NOUN
ajbmeb-1073	55	8	for	for	ADP
ajbmeb-1073	55	9	a	a	DET
ajbmeb-1073	55	10	national	national	ADJ
ajbmeb-1073	55	11	economic	economic	ADJ
ajbmeb-1073	55	12	growth	growth	NOUN
ajbmeb-1073	55	13	in	in	ADP
ajbmeb-1073	55	14	the	the	DET
ajbmeb-1073	55	15	modern	modern	ADJ
ajbmeb-1073	55	16	economy	economy	NOUN
ajbmeb-1073	55	17	.	.	PUNCT
ajbmeb-1073	56	1	intellectual	intellectual	ADJ
ajbmeb-1073	56	2	capital	capital	NOUN
ajbmeb-1073	56	3	assets	asset	NOUN
ajbmeb-1073	56	4	has	have	AUX
ajbmeb-1073	56	5	become	become	VERB
ajbmeb-1073	56	6	an	an	DET
ajbmeb-1073	56	7	important	important	ADJ
ajbmeb-1073	56	8	resource	resource	NOUN
ajbmeb-1073	56	9	for	for	ADP
ajbmeb-1073	56	10	performance	performance	NOUN
ajbmeb-1073	56	11	due	due	ADP
ajbmeb-1073	56	12	to	to	PART
ajbmeb-1073	56	13	change	change	VERB
ajbmeb-1073	56	14	from	from	ADP
ajbmeb-1073	56	15	manufacturing	manufacturing	NOUN
ajbmeb-1073	56	16	-	-	PUNCT
ajbmeb-1073	56	17	based	base	VERB
ajbmeb-1073	56	18	economy	economy	NOUN
ajbmeb-1073	56	19	to	to	ADP
ajbmeb-1073	56	20	a	a	DET
ajbmeb-1073	56	21	knowledge	knowledge	NOUN
ajbmeb-1073	56	22	-	-	PUNCT
ajbmeb-1073	56	23	based	base	VERB
ajbmeb-1073	56	24	economy	economy	NOUN
ajbmeb-1073	56	25	(	(	PUNCT
ajbmeb-1073	56	26	firer	firer	NOUN
ajbmeb-1073	56	27	and	and	CCONJ
ajbmeb-1073	56	28	williams	williams	PROPN
ajbmeb-1073	56	29	,	,	PUNCT
ajbmeb-1073	56	30	2003	2003	NUM
ajbmeb-1073	56	31	;	;	PUNCT
ajbmeb-1073	56	32	orens	oren	NOUN
ajbmeb-1073	56	33	et	et	PROPN
ajbmeb-1073	56	34	al	al	PROPN
ajbmeb-1073	56	35	.	.	PROPN
ajbmeb-1073	56	36	,	,	PUNCT
ajbmeb-1073	56	37	2009	2009	NUM
ajbmeb-1073	56	38	)	)	PUNCT
ajbmeb-1073	56	39	.	.	PUNCT
ajbmeb-1073	57	1	the	the	DET
ajbmeb-1073	57	2	stock	stock	NOUN
ajbmeb-1073	57	3	market	market	NOUN
ajbmeb-1073	57	4	is	be	AUX
ajbmeb-1073	57	5	an	an	DET
ajbmeb-1073	57	6	example	example	NOUN
ajbmeb-1073	57	7	of	of	ADP
ajbmeb-1073	57	8	knowledge	knowledge	NOUN
ajbmeb-1073	57	9	-	-	PUNCT
ajbmeb-1073	57	10	based	base	VERB
ajbmeb-1073	57	11	enterprise	enterprise	NOUN
ajbmeb-1073	57	12	or	or	CCONJ
ajbmeb-1073	57	13	sector	sector	NOUN
ajbmeb-1073	57	14	.	.	PUNCT
ajbmeb-1073	58	1	because	because	SCONJ
ajbmeb-1073	58	2	financial	financial	ADJ
ajbmeb-1073	58	3	statements	statement	NOUN
ajbmeb-1073	58	4	exclude	exclude	VERB
ajbmeb-1073	58	5	valuable	valuable	ADJ
ajbmeb-1073	58	6	assets	asset	NOUN
ajbmeb-1073	58	7	there	there	ADV
ajbmeb-1073	58	8	has	have	AUX
ajbmeb-1073	58	9	been	be	AUX
ajbmeb-1073	58	10	an	an	DET
ajbmeb-1073	58	11	increasing	increase	VERB
ajbmeb-1073	58	12	gap	gap	NOUN
ajbmeb-1073	58	13	between	between	ADP
ajbmeb-1073	58	14	market	market	NOUN
ajbmeb-1073	58	15	value	value	NOUN
ajbmeb-1073	58	16	and	and	CCONJ
ajbmeb-1073	58	17	book	book	NOUN
ajbmeb-1073	58	18	value	value	NOUN
ajbmeb-1073	58	19	in	in	ADP
ajbmeb-1073	58	20	companies	company	NOUN
ajbmeb-1073	58	21	(	(	PUNCT
ajbmeb-1073	58	22	chen	chen	PROPN
ajbmeb-1073	58	23	et	et	PROPN
ajbmeb-1073	58	24	al	al	PROPN
ajbmeb-1073	58	25	.	.	PROPN
ajbmeb-1073	58	26	,	,	PUNCT
ajbmeb-1073	58	27	2005	2005	NUM
ajbmeb-1073	58	28	)	)	PUNCT
ajbmeb-1073	58	29	.	.	PUNCT
ajbmeb-1073	59	1	according	accord	VERB
ajbmeb-1073	59	2	to	to	ADP
ajbmeb-1073	59	3	chen	chen	PROPN
ajbmeb-1073	59	4	et	et	PROPN
ajbmeb-1073	59	5	al	al	PROPN
ajbmeb-1073	59	6	.	.	PROPN
ajbmeb-1073	59	7	,	,	PUNCT
ajbmeb-1073	59	8	(	(	PUNCT
ajbmeb-1073	59	9	2005	2005	NUM
ajbmeb-1073	59	10	)	)	PUNCT
ajbmeb-1073	59	11	,	,	PUNCT
ajbmeb-1073	59	12	market	market	NOUN
ajbmeb-1073	59	13	-	-	PUNCT
ajbmeb-1073	59	14	tobook	tobook	NOUN
ajbmeb-1073	59	15	values	value	NOUN
ajbmeb-1073	59	16	in	in	ADP
ajbmeb-1073	59	17	us	us	PROPN
ajbmeb-1073	59	18	companies	company	NOUN
ajbmeb-1073	59	19	has	have	AUX
ajbmeb-1073	59	20	increased	increase	VERB
ajbmeb-1073	59	21	from	from	ADP
ajbmeb-1073	59	22	slightly	slightly	ADV
ajbmeb-1073	59	23	above	above	ADP
ajbmeb-1073	59	24	1	1	NUM
ajbmeb-1073	59	25	to	to	ADP
ajbmeb-1073	59	26	over	over	ADP
ajbmeb-1073	59	27	5	5	NUM
ajbmeb-1073	59	28	between	between	ADP
ajbmeb-1073	59	29	the	the	DET
ajbmeb-1073	59	30	years	year	NOUN
ajbmeb-1073	59	31	1977	1977	NUM
ajbmeb-1073	59	32	to	to	ADP
ajbmeb-1073	59	33	2001	2001	NUM
ajbmeb-1073	59	34	.	.	PUNCT
ajbmeb-1073	60	1	this	this	DET
ajbmeb-1073	60	2	gap	gap	NOUN
ajbmeb-1073	60	3	is	be	AUX
ajbmeb-1073	60	4	widening	widen	VERB
ajbmeb-1073	60	5	in	in	ADP
ajbmeb-1073	60	6	the	the	DET
ajbmeb-1073	60	7	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	60	8	companies	company	NOUN
ajbmeb-1073	60	9	in	in	ADP
ajbmeb-1073	60	10	nigeria	nigeria	PROPN
ajbmeb-1073	60	11	.	.	PUNCT
ajbmeb-1073	61	1	more	more	ADJ
ajbmeb-1073	61	2	than	than	ADP
ajbmeb-1073	61	3	90	90	NUM
ajbmeb-1073	61	4	%	%	NOUN
ajbmeb-1073	61	5	of	of	ADP
ajbmeb-1073	61	6	corporate	corporate	ADJ
ajbmeb-1073	61	7	market	market	NOUN
ajbmeb-1073	61	8	value	value	NOUN
ajbmeb-1073	61	9	is	be	AUX
ajbmeb-1073	61	10	missing	miss	VERB
ajbmeb-1073	61	11	in	in	ADP
ajbmeb-1073	61	12	financial	financial	ADJ
ajbmeb-1073	61	13	statements	statement	NOUN
ajbmeb-1073	61	14	.	.	PUNCT
ajbmeb-1073	62	1	from	from	ADP
ajbmeb-1073	62	2	the	the	DET
ajbmeb-1073	62	3	foregoing	foregoing	NOUN
ajbmeb-1073	62	4	,	,	PUNCT
ajbmeb-1073	62	5	the	the	DET
ajbmeb-1073	62	6	following	follow	VERB
ajbmeb-1073	62	7	hypotheses	hypothesis	NOUN
ajbmeb-1073	62	8	were	be	AUX
ajbmeb-1073	62	9	formulated	formulate	VERB
ajbmeb-1073	62	10	.	.	PUNCT
ajbmeb-1073	63	1	ho1	ho1	NOUN
ajbmeb-1073	63	2	:	:	PUNCT
ajbmeb-1073	63	3	there	there	PRON
ajbmeb-1073	63	4	is	be	VERB
ajbmeb-1073	63	5	no	no	DET
ajbmeb-1073	63	6	significant	significant	ADJ
ajbmeb-1073	63	7	relationship	relationship	NOUN
ajbmeb-1073	63	8	between	between	ADP
ajbmeb-1073	63	9	reporting	reporting	NOUN
ajbmeb-1073	63	10	of	of	ADP
ajbmeb-1073	63	11	salaries	salary	NOUN
ajbmeb-1073	63	12	and	and	CCONJ
ajbmeb-1073	63	13	wages	wage	NOUN
ajbmeb-1073	63	14	and	and	CCONJ
ajbmeb-1073	63	15	market	market	NOUN
ajbmeb-1073	63	16	capitalization	capitalization	NOUN
ajbmeb-1073	63	17	of	of	ADP
ajbmeb-1073	63	18	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	63	19	firms	firm	NOUN
ajbmeb-1073	63	20	in	in	ADP
ajbmeb-1073	63	21	nigeria	nigeria	PROPN
ajbmeb-1073	63	22	ho2	ho2	PROPN
ajbmeb-1073	63	23	:	:	PUNCT
ajbmeb-1073	63	24	there	there	PRON
ajbmeb-1073	63	25	is	be	VERB
ajbmeb-1073	63	26	no	no	DET
ajbmeb-1073	63	27	significant	significant	ADJ
ajbmeb-1073	63	28	relationship	relationship	NOUN
ajbmeb-1073	63	29	between	between	ADP
ajbmeb-1073	63	30	reporting	reporting	NOUN
ajbmeb-1073	63	31	of	of	ADP
ajbmeb-1073	63	32	retirement	retirement	NOUN
ajbmeb-1073	63	33	benefit	benefit	NOUN
ajbmeb-1073	63	34	cost	cost	NOUN
ajbmeb-1073	63	35	and	and	CCONJ
ajbmeb-1073	63	36	market	market	NOUN
ajbmeb-1073	63	37	capitalization	capitalization	NOUN
ajbmeb-1073	63	38	of	of	ADP
ajbmeb-1073	63	39	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	63	40	firms	firm	NOUN
ajbmeb-1073	63	41	in	in	ADP
ajbmeb-1073	63	42	nigeria	nigeria	PROPN
ajbmeb-1073	63	43	.	.	PUNCT
ajbmeb-1073	64	1	ho3	ho3	NOUN
ajbmeb-1073	64	2	:	:	PUNCT
ajbmeb-1073	64	3	there	there	PRON
ajbmeb-1073	64	4	is	be	VERB
ajbmeb-1073	64	5	no	no	DET
ajbmeb-1073	64	6	significant	significant	ADJ
ajbmeb-1073	64	7	relationship	relationship	NOUN
ajbmeb-1073	64	8	between	between	ADP
ajbmeb-1073	64	9	reporting	reporting	NOUN
ajbmeb-1073	64	10	of	of	ADP
ajbmeb-1073	64	11	other	other	ADJ
ajbmeb-1073	64	12	employees	employee	NOUN
ajbmeb-1073	64	13	cost	cost	VERB
ajbmeb-1073	64	14	and	and	CCONJ
ajbmeb-1073	64	15	market	market	NOUN
ajbmeb-1073	64	16	capitalization	capitalization	NOUN
ajbmeb-1073	64	17	of	of	ADP
ajbmeb-1073	64	18	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	64	19	firms	firm	NOUN
ajbmeb-1073	64	20	in	in	ADP
ajbmeb-1073	64	21	nigeria	nigeria	PROPN
ajbmeb-1073	64	22	.	.	PUNCT
ajbmeb-1073	65	1	methodology	methodology	NOUN
ajbmeb-1073	65	2	to	to	PART
ajbmeb-1073	65	3	investigate	investigate	VERB
ajbmeb-1073	65	4	human	human	ADJ
ajbmeb-1073	65	5	capital	capital	NOUN
ajbmeb-1073	65	6	reporting	reporting	NOUN
ajbmeb-1073	65	7	and	and	CCONJ
ajbmeb-1073	65	8	its	its	PRON
ajbmeb-1073	65	9	impact	impact	NOUN
ajbmeb-1073	65	10	on	on	ADP
ajbmeb-1073	65	11	the	the	DET
ajbmeb-1073	65	12	market	market	NOUN
ajbmeb-1073	65	13	value	value	NOUN
ajbmeb-1073	65	14	of	of	ADP
ajbmeb-1073	65	15	the	the	DET
ajbmeb-1073	65	16	company	company	NOUN
ajbmeb-1073	65	17	,	,	PUNCT
ajbmeb-1073	65	18	a	a	DET
ajbmeb-1073	65	19	purposive	purposive	ADJ
ajbmeb-1073	65	20	sampling	sampling	NOUN
ajbmeb-1073	65	21	method	method	NOUN
ajbmeb-1073	65	22	were	be	AUX
ajbmeb-1073	65	23	employed	employ	VERB
ajbmeb-1073	65	24	to	to	PART
ajbmeb-1073	65	25	collect	collect	VERB
ajbmeb-1073	65	26	data	datum	NOUN
ajbmeb-1073	65	27	from	from	ADP
ajbmeb-1073	65	28	seven	seven	NUM
ajbmeb-1073	65	29	(	(	PUNCT
ajbmeb-1073	65	30	7	7	NUM
ajbmeb-1073	65	31	)	)	PUNCT
ajbmeb-1073	65	32	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1073	65	33	companies	company	NOUN
ajbmeb-1073	65	34	listed	list	VERB
ajbmeb-1073	65	35	on	on	ADP
ajbmeb-1073	65	36	the	the	DET
ajbmeb-1073	65	37	nigeria	nigeria	PROPN
ajbmeb-1073	65	38	exchange	exchange	PROPN
ajbmeb-1073	65	39	group	group	PROPN
ajbmeb-1073	65	40	(	(	PUNCT
ajbmeb-1073	65	41	ngx	ngx	PROPN
ajbmeb-1073	65	42	)	)	PUNCT
ajbmeb-1073	65	43	.	.	PUNCT
ajbmeb-1073	66	1	(	(	PUNCT
ajbmeb-1073	66	2	independent	independent	ADJ
ajbmeb-1073	66	3	)	)	PUNCT
ajbmeb-1073	66	4	variables	variable	NOUN
ajbmeb-1073	66	5	examined	examine	VERB
ajbmeb-1073	66	6	were	be	AUX
ajbmeb-1073	66	7	salaries	salary	NOUN
ajbmeb-1073	66	8	and	and	CCONJ
ajbmeb-1073	66	9	wages	wage	NOUN
ajbmeb-1073	66	10	,	,	PUNCT
ajbmeb-1073	66	11	retirement	retirement	NOUN
ajbmeb-1073	66	12	benefit	benefit	NOUN
ajbmeb-1073	66	13	cost	cost	NOUN
ajbmeb-1073	66	14	,	,	PUNCT
ajbmeb-1073	66	15	other	other	ADJ
ajbmeb-1073	66	16	employees	employee	NOUN
ajbmeb-1073	66	17	cost	cost	VERB
ajbmeb-1073	66	18	and	and	CCONJ
ajbmeb-1073	66	19	its	its	PRON
ajbmeb-1073	66	20	relationship	relationship	NOUN
ajbmeb-1073	66	21	to	to	ADP
ajbmeb-1073	66	22	the	the	DET
ajbmeb-1073	66	23	(	(	PUNCT
ajbmeb-1073	66	24	dependent	dependent	ADJ
ajbmeb-1073	66	25	)	)	PUNCT
ajbmeb-1073	66	26	variable	variable	NOUN
ajbmeb-1073	66	27	,	,	PUNCT
ajbmeb-1073	66	28	market	market	NOUN
ajbmeb-1073	66	29	capitalization	capitalization	NOUN
ajbmeb-1073	66	30	of	of	ADP
ajbmeb-1073	66	31	the	the	DET
ajbmeb-1073	66	32	company	company	NOUN
ajbmeb-1073	66	33	.	.	PUNCT
ajbmeb-1073	67	1	annual	annual	ADJ
ajbmeb-1073	67	2	reports	report	NOUN
ajbmeb-1073	67	3	and	and	CCONJ
ajbmeb-1073	67	4	all	all	DET
ajbmeb-1073	67	5	required	require	VERB
ajbmeb-1073	67	6	data	datum	NOUN
ajbmeb-1073	67	7	for	for	ADP
ajbmeb-1073	67	8	seven	seven	NUM
ajbmeb-1073	67	9	companies	company	NOUN
ajbmeb-1073	67	10	in	in	ADP
ajbmeb-1073	67	11	the	the	DET
ajbmeb-1073	67	12	nigeria	nigeria	PROPN
ajbmeb-1073	67	13	exchange	exchange	PROPN
ajbmeb-1073	67	14	group	group	NOUN
ajbmeb-1073	67	15	were	be	AUX
ajbmeb-1073	67	16	utilized	utilize	VERB
ajbmeb-1073	67	17	from	from	ADP
ajbmeb-1073	67	18	2012	2012	NUM
ajbmeb-1073	67	19	2021	2021	NUM
ajbmeb-1073	67	20	.	.	PUNCT
ajbmeb-1073	68	1	this	this	DET
ajbmeb-1073	68	2	work	work	NOUN
ajbmeb-1073	68	3	used	use	VERB
ajbmeb-1073	68	4	the	the	DET
ajbmeb-1073	68	5	ordinary	ordinary	ADJ
ajbmeb-1073	68	6	least	least	ADJ
ajbmeb-1073	68	7	square	square	ADJ
ajbmeb-1073	68	8	,	,	PUNCT
ajbmeb-1073	68	9	multiple	multiple	ADJ
ajbmeb-1073	68	10	regression	regression	NOUN
ajbmeb-1073	68	11	analysis	analysis	NOUN
ajbmeb-1073	68	12	on	on	ADP
ajbmeb-1073	68	13	e	e	NOUN
ajbmeb-1073	68	14	-	-	NOUN
ajbmeb-1073	68	15	view	view	NOUN
ajbmeb-1073	68	16	10	10	NUM
ajbmeb-1073	68	17	to	to	PART
ajbmeb-1073	68	18	determine	determine	VERB
ajbmeb-1073	68	19	the	the	DET
ajbmeb-1073	68	20	relationship	relationship	NOUN
ajbmeb-1073	68	21	between	between	ADP
ajbmeb-1073	68	22	the	the	DET
ajbmeb-1073	68	23	independent	independent	ADJ
ajbmeb-1073	68	24	variables	variable	NOUN
ajbmeb-1073	68	25	and	and	CCONJ
ajbmeb-1073	68	26	the	the	DET
ajbmeb-1073	68	27	dependent	dependent	ADJ
ajbmeb-1073	68	28	variables	variable	NOUN
ajbmeb-1073	68	29	.	.	PUNCT
ajbmeb-1073	69	1	american	american	ADJ
ajbmeb-1073	69	2	journal	journal	PROPN
ajbmeb-1073	69	3	of	of	ADP
ajbmeb-1073	69	4	business	business	NOUN
ajbmeb-1073	69	5	management	management	NOUN
ajbmeb-1073	69	6	,	,	PUNCT
ajbmeb-1073	69	7	economics	economic	NOUN
ajbmeb-1073	69	8	and	and	CCONJ
ajbmeb-1073	69	9	banking	banking	NOUN
ajbmeb-1073	69	10	volume	volume	NOUN
ajbmeb-1073	69	11	14	14	NUM
ajbmeb-1073	69	12	july	july	PROPN
ajbmeb-1073	69	13	,	,	PUNCT
ajbmeb-1073	69	14	2023	2023	NUM
ajbmeb-1073	69	15	p	p	NOUN
ajbmeb-1073	69	16	a	a	DET
ajbmeb-1073	69	17	g	g	NOUN
ajbmeb-1073	69	18	e	e	NOUN
ajbmeb-1073	69	19	|	|	ADV
ajbmeb-1073	69	20	71	71	NUM
ajbmeb-1073	69	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1073	69	22	model	model	NOUN
ajbmeb-1073	69	23	specification	specification	NOUN
ajbmeb-1073	69	24	using	use	VERB
ajbmeb-1073	69	25	dependent	dependent	ADJ
ajbmeb-1073	69	26	variables	variable	NOUN
ajbmeb-1073	69	27	;	;	PUNCT
ajbmeb-1073	69	28	market	market	NOUN
ajbmeb-1073	69	29	capitalization	capitalization	NOUN
ajbmeb-1073	69	30	and	and	CCONJ
ajbmeb-1073	69	31	three	three	NUM
ajbmeb-1073	69	32	independent	independent	ADJ
ajbmeb-1073	69	33	variables	variable	NOUN
ajbmeb-1073	69	34	;	;	PUNCT
ajbmeb-1073	69	35	reporting	report	VERB
ajbmeb-1073	69	36	salaries	salary	NOUN
ajbmeb-1073	69	37	and	and	CCONJ
ajbmeb-1073	69	38	wages	wage	NOUN
ajbmeb-1073	69	39	of	of	ADP
ajbmeb-1073	69	40	employees	employee	NOUN
ajbmeb-1073	69	41	,	,	PUNCT
ajbmeb-1073	69	42	reporting	report	VERB
ajbmeb-1073	69	43	retirement	retirement	NOUN
ajbmeb-1073	69	44	benefit	benefit	NOUN
ajbmeb-1073	69	45	cost	cost	NOUN
ajbmeb-1073	69	46	,	,	PUNCT
ajbmeb-1073	69	47	reporting	report	VERB
ajbmeb-1073	69	48	other	other	ADJ
ajbmeb-1073	69	49	employee	employee	NOUN
ajbmeb-1073	69	50	cost	cost	NOUN
ajbmeb-1073	69	51	,	,	PUNCT
ajbmeb-1073	69	52	a	a	DET
ajbmeb-1073	69	53	model	model	NOUN
ajbmeb-1073	69	54	was	be	AUX
ajbmeb-1073	69	55	formulated	formulate	VERB
ajbmeb-1073	69	56	thus	thus	ADV
ajbmeb-1073	69	57	;	;	PUNCT
ajbmeb-1073	69	58	model	model	NOUN
ajbmeb-1073	69	59	specification	specification	NOUN
ajbmeb-1073	69	60	showing	show	VERB
ajbmeb-1073	69	61	the	the	DET
ajbmeb-1073	69	62	functional	functional	ADJ
ajbmeb-1073	69	63	relationship	relationship	NOUN
ajbmeb-1073	69	64	is	be	AUX
ajbmeb-1073	69	65	expressed	express	VERB
ajbmeb-1073	69	66	as	as	SCONJ
ajbmeb-1073	69	67	follows	follow	VERB
ajbmeb-1073	69	68	:	:	PUNCT
ajbmeb-1073	69	69	eps=	eps=	PROPN
ajbmeb-1073	69	70	ʃ	ʃ	PROPN
ajbmeb-1073	69	71	(	(	PUNCT
ajbmeb-1073	69	72	rswe	rswe	NOUN
ajbmeb-1073	69	73	,	,	PUNCT
ajbmeb-1073	69	74	rrbc	rrbc	NOUN
ajbmeb-1073	69	75	,	,	PUNCT
ajbmeb-1073	69	76	roec)	roec)	NOUN
ajbmeb-1073	69	77	…	…	SYM
ajbmeb-1073	69	78	…	…	PUNCT
ajbmeb-1073	69	79	…	…	PUNCT
ajbmeb-1073	69	80	…	…	PUNCT
ajbmeb-1073	69	81	…	…	PUNCT
ajbmeb-1073	69	82	…	…	PUNCT
ajbmeb-1073	69	83	…	…	PUNCT
ajbmeb-1073	69	84	…	…	PUNCT
ajbmeb-1073	69	85	…	…	PUNCT
ajbmeb-1073	69	86	…	…	PUNCT
ajbmeb-1073	69	87	…	…	PUNCT
ajbmeb-1073	69	88	...	...	PUNCT
ajbmeb-1073	69	89	1	1	NUM
ajbmeb-1073	69	90	expanding	expand	VERB
ajbmeb-1073	69	91	the	the	DET
ajbmeb-1073	69	92	functional	functional	ADJ
ajbmeb-1073	69	93	relationship	relationship	NOUN
ajbmeb-1073	69	94	in	in	ADP
ajbmeb-1073	69	95	mathematical	mathematical	ADJ
ajbmeb-1073	69	96	terms	term	NOUN
ajbmeb-1073	69	97	:	:	PUNCT
ajbmeb-1073	69	98	eps	eps	X
ajbmeb-1073	69	99	=	=	SYM
ajbmeb-1073	69	100	ßo	ßo	ADV
ajbmeb-1073	69	101	+	+	CCONJ
ajbmeb-1073	69	102	ß1rswe	ß1rswe	NOUN
ajbmeb-1073	69	103	+	+	CCONJ
ajbmeb-1073	69	104	ß2rrbc+	ß2rrbc+	PROPN
ajbmeb-1073	69	105	ß3roec	ß3roec	NOUN
ajbmeb-1073	69	106	…	…	PUNCT
ajbmeb-1073	69	107	…	…	PUNCT
ajbmeb-1073	69	108	…	…	PUNCT
ajbmeb-1073	69	109	…	…	PUNCT
ajbmeb-1073	69	110	…	…	PUNCT
ajbmeb-1073	69	111	…	…	SYM
ajbmeb-1073	69	112	2	2	NUM
ajbmeb-1073	69	113	adding	add	VERB
ajbmeb-1073	69	114	error	error	NOUN
ajbmeb-1073	69	115	terms	term	NOUN
ajbmeb-1073	69	116	to	to	ADP
ajbmeb-1073	69	117	the	the	DET
ajbmeb-1073	69	118	econometric	econometric	ADJ
ajbmeb-1073	69	119	form	form	NOUN
ajbmeb-1073	69	120	:	:	PUNCT
ajbmeb-1073	69	121	eps	eps	X
ajbmeb-1073	69	122	=	=	SYM
ajbmeb-1073	69	123	ßo	ßo	ADV
ajbmeb-1073	69	124	+	+	CCONJ
ajbmeb-1073	69	125	ß1rswe	ß1rswe	NOUN
ajbmeb-1073	69	126	+	+	CCONJ
ajbmeb-1073	69	127	ß2rrbc+	ß2rrbc+	PROPN
ajbmeb-1073	69	128	ß3roec	ß3roec	PROPN
ajbmeb-1073	69	129	+	+	CCONJ
ajbmeb-1073	69	130	µ	µ	NUM
ajbmeb-1073	69	131	…	…	SYM
ajbmeb-1073	69	132	…	…	PUNCT
ajbmeb-1073	69	133	…	…	PUNCT
ajbmeb-1073	69	134	…	…	PUNCT
ajbmeb-1073	69	135	…	…	SYM
ajbmeb-1073	69	136	3	3	NUM
ajbmeb-1073	69	137	where	where	SCONJ
ajbmeb-1073	69	138	:	:	PUNCT
ajbmeb-1073	69	139	eps	eps	PROPN
ajbmeb-1073	69	140	=	=	NOUN
ajbmeb-1073	69	141	earnings	earning	NOUN
ajbmeb-1073	69	142	per	per	ADP
ajbmeb-1073	69	143	share	share	NOUN
ajbmeb-1073	69	144	rswe	rswe	NOUN
ajbmeb-1073	69	145	=	=	PUNCT
ajbmeb-1073	69	146	reporting	report	VERB
ajbmeb-1073	69	147	salaries	salary	NOUN
ajbmeb-1073	69	148	and	and	CCONJ
ajbmeb-1073	69	149	wages	wage	NOUN
ajbmeb-1073	69	150	of	of	ADP
ajbmeb-1073	69	151	employees	employee	NOUN
ajbmeb-1073	69	152	rrbc	rrbc	VERB
ajbmeb-1073	69	153	=	=	PUNCT
ajbmeb-1073	69	154	reporting	report	VERB
ajbmeb-1073	69	155	retirement	retirement	NOUN
ajbmeb-1073	69	156	benefit	benefit	NOUN
ajbmeb-1073	69	157	cost	cost	NOUN
ajbmeb-1073	69	158	roec=	roec=	AUX
ajbmeb-1073	69	159	reporting	report	VERB
ajbmeb-1073	69	160	other	other	ADJ
ajbmeb-1073	69	161	employees	employee	NOUN
ajbmeb-1073	69	162	cost	cost	VERB
ajbmeb-1073	70	1	β0	β0	NOUN
ajbmeb-1073	70	2	=	=	PUNCT
ajbmeb-1073	70	3	intercept	intercept	NOUN
ajbmeb-1073	70	4	β1	β1	PROPN
ajbmeb-1073	70	5	-	-	PUNCT
ajbmeb-1073	70	6	3	3	NUM
ajbmeb-1073	70	7	=	=	NOUN
ajbmeb-1073	70	8	coefficient	coefficient	NOUN
ajbmeb-1073	70	9	of	of	ADP
ajbmeb-1073	70	10	the	the	DET
ajbmeb-1073	70	11	independent	independent	ADJ
ajbmeb-1073	70	12	variables	variable	NOUN
ajbmeb-1073	70	13	=	=	SYM
ajbmeb-1073	70	14	error	error	NOUN
ajbmeb-1073	70	15	term	term	NOUN
ajbmeb-1073	70	16	results	result	NOUN
ajbmeb-1073	70	17	and	and	CCONJ
ajbmeb-1073	70	18	discussions	discussion	NOUN
ajbmeb-1073	70	19	regression	regression	NOUN
ajbmeb-1073	70	20	test	test	NOUN
ajbmeb-1073	70	21	ordinary	ordinary	ADJ
ajbmeb-1073	70	22	least	least	ADJ
ajbmeb-1073	70	23	square	square	NOUN
ajbmeb-1073	70	24	was	be	AUX
ajbmeb-1073	70	25	employed	employ	VERB
ajbmeb-1073	70	26	to	to	PART
ajbmeb-1073	70	27	measure	measure	VERB
ajbmeb-1073	70	28	the	the	DET
ajbmeb-1073	70	29	relationship	relationship	NOUN
ajbmeb-1073	70	30	between	between	ADP
ajbmeb-1073	70	31	human	human	ADJ
ajbmeb-1073	70	32	capital	capital	NOUN
ajbmeb-1073	70	33	reporting	reporting	NOUN
ajbmeb-1073	70	34	and	and	CCONJ
ajbmeb-1073	70	35	stock	stock	NOUN
ajbmeb-1073	70	36	market	market	NOUN
ajbmeb-1073	70	37	performance	performance	NOUN
ajbmeb-1073	70	38	of	of	ADP
ajbmeb-1073	70	39	quoted	quote	VERB
ajbmeb-1073	70	40	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	70	41	companies	company	NOUN
ajbmeb-1073	70	42	in	in	ADP
ajbmeb-1073	70	43	nigeria	nigeria	PROPN
ajbmeb-1073	70	44	.	.	PUNCT
ajbmeb-1073	71	1	the	the	DET
ajbmeb-1073	71	2	results	result	NOUN
ajbmeb-1073	71	3	obtained	obtain	VERB
ajbmeb-1073	71	4	are	be	AUX
ajbmeb-1073	71	5	presented	present	VERB
ajbmeb-1073	71	6	in	in	ADP
ajbmeb-1073	71	7	the	the	DET
ajbmeb-1073	71	8	tables	table	NOUN
ajbmeb-1073	71	9	below	below	ADV
ajbmeb-1073	71	10	.	.	PUNCT
ajbmeb-1073	72	1	table	table	NOUN
ajbmeb-1073	72	2	1	1	NUM
ajbmeb-1073	72	3	:	:	PUNCT
ajbmeb-1073	72	4	eps	eps	X
ajbmeb-1073	72	5	=	=	SYM
ajbmeb-1073	72	6	ßo	ßo	ADV
ajbmeb-1073	72	7	+	+	CCONJ
ajbmeb-1073	72	8	ß1rswe	ß1rswe	NOUN
ajbmeb-1073	72	9	+	+	CCONJ
ajbmeb-1073	72	10	ß2rrbc+	ß2rrbc+	PROPN
ajbmeb-1073	72	11	ß3roec	ß3roec	NOUN
ajbmeb-1073	72	12	+	+	CCONJ
ajbmeb-1073	72	13	µ	µ	DET
ajbmeb-1073	72	14	dependent	dependent	ADJ
ajbmeb-1073	72	15	variable	variable	NOUN
ajbmeb-1073	72	16	:	:	PUNCT
ajbmeb-1073	72	17	eps	eps	NOUN
ajbmeb-1073	72	18	method	method	NOUN
ajbmeb-1073	72	19	:	:	PUNCT
ajbmeb-1073	72	20	least	least	ADJ
ajbmeb-1073	72	21	squares	square	NOUN
ajbmeb-1073	72	22	date	date	NOUN
ajbmeb-1073	72	23	:	:	PUNCT
ajbmeb-1073	73	1	04/29/23	04/29/23	NUM
ajbmeb-1073	73	2	time	time	NOUN
ajbmeb-1073	73	3	:	:	PUNCT
ajbmeb-1073	73	4	21:53	21:53	NUM
ajbmeb-1073	73	5	sample	sample	NOUN
ajbmeb-1073	73	6	:	:	PUNCT
ajbmeb-1073	73	7	1	1	NUM
ajbmeb-1073	73	8	70	70	NUM
ajbmeb-1073	73	9	included	include	VERB
ajbmeb-1073	73	10	observations	observation	NOUN
ajbmeb-1073	73	11	:	:	PUNCT
ajbmeb-1073	73	12	67	67	NUM
ajbmeb-1073	73	13	variable	variable	ADJ
ajbmeb-1073	73	14	coefficient	coefficient	NOUN
ajbmeb-1073	73	15	std	std	NOUN
ajbmeb-1073	73	16	.	.	NOUN
ajbmeb-1073	73	17	error	error	NOUN
ajbmeb-1073	73	18	t	t	NOUN
ajbmeb-1073	73	19	-	-	PUNCT
ajbmeb-1073	73	20	statistic	statistic	NOUN
ajbmeb-1073	73	21	prob	prob	NOUN
ajbmeb-1073	73	22	.	.	PUNCT
ajbmeb-1073	73	23	rswe	rswe	PROPN
ajbmeb-1073	73	24	48.700008	48.700008	NUM
ajbmeb-1073	73	25	69.900008	69.900008	NUM
ajbmeb-1073	73	26	0.695793	0.695793	NUM
ajbmeb-1073	73	27	0.0051	0.0051	NUM
ajbmeb-1073	73	28	rrbc	rrbc	NOUN
ajbmeb-1073	73	29	13.500007	13.500007	NUM
ajbmeb-1073	73	30	40.800008	40.800008	NUM
ajbmeb-1073	73	31	3.299422	3.299422	NUM
ajbmeb-1073	73	32	0.0038	0.0038	NUM
ajbmeb-1073	73	33	roec	roec	NOUN
ajbmeb-1073	73	34	30.000008	30.000008	NUM
ajbmeb-1073	73	35	27.100008	27.100008	NUM
ajbmeb-1073	73	36	1.126045	1.126045	NUM
ajbmeb-1073	73	37	0.0075	0.0075	NUM
ajbmeb-1073	73	38	r	r	X
ajbmeb-1073	73	39	-	-	PUNCT
ajbmeb-1073	73	40	squared	square	VERB
ajbmeb-1073	73	41	0.327216	0.327216	NUM
ajbmeb-1073	73	42	mean	mean	NOUN
ajbmeb-1073	73	43	dependent	dependent	ADJ
ajbmeb-1073	73	44	var	var	NOUN
ajbmeb-1073	73	45	8.558636	8.558636	NUM
ajbmeb-1073	73	46	adjusted	adjusted	ADJ
ajbmeb-1073	73	47	r	r	NOUN
ajbmeb-1073	73	48	-	-	PUNCT
ajbmeb-1073	73	49	squared	square	VERB
ajbmeb-1073	73	50	0.466923	0.466923	NUM
ajbmeb-1073	73	51	s.d	s.d	PROPN
ajbmeb-1073	73	52	.	.	PROPN
ajbmeb-1073	73	53	dependent	dependent	ADJ
ajbmeb-1073	73	54	var	var	PROPN
ajbmeb-1073	73	55	5.081559	5.081559	NUM
ajbmeb-1073	73	56	s.e	s.e	PROPN
ajbmeb-1073	73	57	.	.	PROPN
ajbmeb-1073	73	58	of	of	ADP
ajbmeb-1073	73	59	regression	regression	NOUN
ajbmeb-1073	73	60	6.154610	6.154610	NUM
ajbmeb-1073	73	61	akaike	akaike	ADJ
ajbmeb-1073	73	62	info	info	NOUN
ajbmeb-1073	73	63	criterion	criterion	NOUN
ajbmeb-1073	73	64	6.598404	6.598404	NUM
ajbmeb-1073	73	65	sum	sum	NOUN
ajbmeb-1073	73	66	squared	square	VERB
ajbmeb-1073	73	67	resid	resid	NOUN
ajbmeb-1073	73	68	719.7053	719.7053	NUM
ajbmeb-1073	73	69	schwarz	schwarz	PROPN
ajbmeb-1073	73	70	criterion	criterion	NOUN
ajbmeb-1073	73	71	6.747182	6.747182	NUM
ajbmeb-1073	73	72	log	log	NOUN
ajbmeb-1073	73	73	likelihood	likelihood	NOUN
ajbmeb-1073	73	74	-69.58244	-69.58244	PUNCT
ajbmeb-1073	73	75	hannan	hannan	PROPN
ajbmeb-1073	73	76	-	-	PUNCT
ajbmeb-1073	73	77	quinn	quinn	PROPN
ajbmeb-1073	73	78	criter	criter	NOUN
ajbmeb-1073	73	79	.	.	PUNCT
ajbmeb-1073	74	1	6.633451	6.633451	NUM
ajbmeb-1073	74	2	durbin	durbin	ADJ
ajbmeb-1073	74	3	-	-	PUNCT
ajbmeb-1073	74	4	watson	watson	NOUN
ajbmeb-1073	74	5	stat	stat	PROPN
ajbmeb-1073	74	6	1.226672	1.226672	NUM
ajbmeb-1073	74	7			NOUN
ajbmeb-1073	74	8	american	american	ADJ
ajbmeb-1073	74	9	journal	journal	PROPN
ajbmeb-1073	74	10	of	of	ADP
ajbmeb-1073	74	11	business	business	NOUN
ajbmeb-1073	74	12	management	management	NOUN
ajbmeb-1073	74	13	,	,	PUNCT
ajbmeb-1073	74	14	economics	economic	NOUN
ajbmeb-1073	74	15	and	and	CCONJ
ajbmeb-1073	74	16	banking	banking	NOUN
ajbmeb-1073	74	17	volume	volume	NOUN
ajbmeb-1073	74	18	14	14	NUM
ajbmeb-1073	74	19	july	july	PROPN
ajbmeb-1073	74	20	,	,	PUNCT
ajbmeb-1073	74	21	2023	2023	NUM
ajbmeb-1073	74	22	p	p	NOUN
ajbmeb-1073	74	23	a	a	DET
ajbmeb-1073	74	24	g	g	NOUN
ajbmeb-1073	74	25	e	e	NOUN
ajbmeb-1073	74	26	|	|	NOUN
ajbmeb-1073	74	27	72	72	NUM
ajbmeb-1073	74	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1073	74	29	source	source	NOUN
ajbmeb-1073	74	30	:	:	PUNCT
ajbmeb-1073	74	31	extracts	extract	NOUN
ajbmeb-1073	74	32	from	from	ADP
ajbmeb-1073	74	33	e	e	NOUN
ajbmeb-1073	74	34	-	-	NOUN
ajbmeb-1073	74	35	view	view	NOUN
ajbmeb-1073	74	36	print	print	NOUN
ajbmeb-1073	74	37	out	out	ADP
ajbmeb-1073	74	38	version	version	NOUN
ajbmeb-1073	74	39	10	10	NUM
ajbmeb-1073	74	40	and	and	CCONJ
ajbmeb-1073	74	41	author	author	NOUN
ajbmeb-1073	74	42	’s	’s	PART
ajbmeb-1073	74	43	compilation	compilation	NOUN
ajbmeb-1073	74	44	ß	ß	PRON
ajbmeb-1073	74	45	coefficient	coefficient	VERB
ajbmeb-1073	74	46	the	the	DET
ajbmeb-1073	74	47	result	result	NOUN
ajbmeb-1073	74	48	shows	show	VERB
ajbmeb-1073	74	49	that	that	SCONJ
ajbmeb-1073	74	50	the	the	DET
ajbmeb-1073	74	51	coefficient	coefficient	NOUN
ajbmeb-1073	74	52	of	of	ADP
ajbmeb-1073	74	53	rswe	rswe	NOUN
ajbmeb-1073	74	54	,	,	PUNCT
ajbmeb-1073	74	55	rrbc	rrbc	NOUN
ajbmeb-1073	74	56	and	and	CCONJ
ajbmeb-1073	74	57	roec	roec	NOUN
ajbmeb-1073	75	1	all	all	PRON
ajbmeb-1073	75	2	have	have	VERB
ajbmeb-1073	75	3	a	a	DET
ajbmeb-1073	75	4	positive	positive	ADJ
ajbmeb-1073	75	5	relationship	relationship	NOUN
ajbmeb-1073	75	6	with	with	ADP
ajbmeb-1073	75	7	eps	eps	PROPN
ajbmeb-1073	75	8	to	to	ADP
ajbmeb-1073	75	9	the	the	DET
ajbmeb-1073	75	10	extent	extent	NOUN
ajbmeb-1073	75	11	that	that	SCONJ
ajbmeb-1073	75	12	a	a	DET
ajbmeb-1073	75	13	percentage	percentage	NOUN
ajbmeb-1073	75	14	increase	increase	NOUN
ajbmeb-1073	75	15	or	or	CCONJ
ajbmeb-1073	75	16	a	a	DET
ajbmeb-1073	75	17	unit	unit	NOUN
ajbmeb-1073	75	18	change	change	NOUN
ajbmeb-1073	75	19	in	in	ADP
ajbmeb-1073	75	20	rswe	rswe	NOUN
ajbmeb-1073	75	21	,	,	PUNCT
ajbmeb-1073	75	22	rrbc	rrbc	PROPN
ajbmeb-1073	75	23	,	,	PUNCT
ajbmeb-1073	75	24	roec	roec	NOUN
ajbmeb-1073	75	25	,	,	PUNCT
ajbmeb-1073	75	26	rta	rta	PROPN
ajbmeb-1073	75	27	and	and	CCONJ
ajbmeb-1073	75	28	rtl	rtl	PROPN
ajbmeb-1073	75	29	will	will	AUX
ajbmeb-1073	75	30	result	result	VERB
ajbmeb-1073	75	31	to	to	ADP
ajbmeb-1073	75	32	a	a	DET
ajbmeb-1073	75	33	49	49	NUM
ajbmeb-1073	75	34	%	%	NOUN
ajbmeb-1073	75	35	,	,	PUNCT
ajbmeb-1073	75	36	14	14	NUM
ajbmeb-1073	75	37	%	%	NOUN
ajbmeb-1073	75	38	,	,	PUNCT
ajbmeb-1073	75	39	30	30	NUM
ajbmeb-1073	75	40	%	%	NOUN
ajbmeb-1073	75	41	,	,	PUNCT
ajbmeb-1073	75	42	increase	increase	NOUN
ajbmeb-1073	75	43	in	in	ADP
ajbmeb-1073	75	44	eps	eps	PROPN
ajbmeb-1073	75	45	of	of	ADP
ajbmeb-1073	75	46	the	the	DET
ajbmeb-1073	75	47	seven	seven	NUM
ajbmeb-1073	75	48	quoted	quote	VERB
ajbmeb-1073	75	49	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1073	75	50	companies	company	NOUN
ajbmeb-1073	75	51	in	in	ADP
ajbmeb-1073	75	52	nigeria	nigeria	PROPN
ajbmeb-1073	75	53	for	for	ADP
ajbmeb-1073	75	54	the	the	DET
ajbmeb-1073	75	55	period	period	NOUN
ajbmeb-1073	75	56	under	under	ADP
ajbmeb-1073	75	57	investigation	investigation	NOUN
ajbmeb-1073	75	58	.	.	PUNCT
ajbmeb-1073	76	1	coefficient	coefficient	NOUN
ajbmeb-1073	76	2	of	of	ADP
ajbmeb-1073	76	3	determination	determination	NOUN
ajbmeb-1073	76	4	(	(	PUNCT
ajbmeb-1073	76	5	r2	r2	PROPN
ajbmeb-1073	76	6	)	)	PUNCT
ajbmeb-1073	76	7	this	this	PRON
ajbmeb-1073	76	8	shows	show	VERB
ajbmeb-1073	76	9	the	the	DET
ajbmeb-1073	76	10	value	value	NOUN
ajbmeb-1073	76	11	of	of	ADP
ajbmeb-1073	76	12	changes	change	NOUN
ajbmeb-1073	76	13	in	in	ADP
ajbmeb-1073	76	14	the	the	DET
ajbmeb-1073	76	15	dependent	dependent	ADJ
ajbmeb-1073	76	16	variables	variable	NOUN
ajbmeb-1073	76	17	attributable	attributable	ADJ
ajbmeb-1073	76	18	to	to	ADP
ajbmeb-1073	76	19	changes	change	NOUN
ajbmeb-1073	76	20	in	in	ADP
ajbmeb-1073	76	21	the	the	DET
ajbmeb-1073	76	22	explanatory	explanatory	ADJ
ajbmeb-1073	76	23	variables	variable	NOUN
ajbmeb-1073	76	24	.	.	PUNCT
ajbmeb-1073	77	1	r2	r2	PROPN
ajbmeb-1073	77	2	is	be	AUX
ajbmeb-1073	77	3	the	the	DET
ajbmeb-1073	77	4	ratio	ratio	NOUN
ajbmeb-1073	77	5	that	that	PRON
ajbmeb-1073	77	6	explains	explain	VERB
ajbmeb-1073	77	7	the	the	DET
ajbmeb-1073	77	8	variation	variation	NOUN
ajbmeb-1073	77	9	in	in	ADP
ajbmeb-1073	77	10	the	the	DET
ajbmeb-1073	77	11	model	model	NOUN
ajbmeb-1073	77	12	.	.	PUNCT
ajbmeb-1073	78	1	from	from	ADP
ajbmeb-1073	78	2	the	the	DET
ajbmeb-1073	78	3	result	result	NOUN
ajbmeb-1073	78	4	,	,	PUNCT
ajbmeb-1073	78	5	33	33	NUM
ajbmeb-1073	78	6	%	%	NOUN
ajbmeb-1073	78	7	and	and	CCONJ
ajbmeb-1073	78	8	47	47	NUM
ajbmeb-1073	78	9	%	%	NOUN
ajbmeb-1073	78	10	of	of	ADP
ajbmeb-1073	78	11	the	the	DET
ajbmeb-1073	78	12	total	total	ADJ
ajbmeb-1073	78	13	variable	variable	NOUN
ajbmeb-1073	78	14	of	of	ADP
ajbmeb-1073	78	15	eps	eps	PROPN
ajbmeb-1073	78	16	can	can	AUX
ajbmeb-1073	78	17	be	be	AUX
ajbmeb-1073	78	18	explained	explain	VERB
ajbmeb-1073	78	19	by	by	ADP
ajbmeb-1073	78	20	the	the	DET
ajbmeb-1073	78	21	independent	independent	ADJ
ajbmeb-1073	78	22	variables	variable	NOUN
ajbmeb-1073	78	23	;	;	PUNCT
ajbmeb-1073	78	24	rswe	rswe	NOUN
ajbmeb-1073	78	25	,	,	PUNCT
ajbmeb-1073	78	26	rrbc	rrbc	NOUN
ajbmeb-1073	78	27	and	and	CCONJ
ajbmeb-1073	78	28	roec	roec	NOUN
ajbmeb-1073	78	29	in	in	ADP
ajbmeb-1073	78	30	a	a	DET
ajbmeb-1073	78	31	multiple	multiple	ADJ
ajbmeb-1073	78	32	relationship	relationship	NOUN
ajbmeb-1073	78	33	.	.	PUNCT
ajbmeb-1073	79	1	the	the	DET
ajbmeb-1073	79	2	remaining	remain	VERB
ajbmeb-1073	79	3	the	the	DET
ajbmeb-1073	79	4	67	67	NUM
ajbmeb-1073	79	5	and	and	CCONJ
ajbmeb-1073	79	6	53	53	NUM
ajbmeb-1073	79	7	of	of	ADP
ajbmeb-1073	79	8	the	the	DET
ajbmeb-1073	79	9	total	total	ADJ
ajbmeb-1073	79	10	variation	variation	NOUN
ajbmeb-1073	79	11	were	be	AUX
ajbmeb-1073	79	12	not	not	PART
ajbmeb-1073	79	13	fully	fully	ADV
ajbmeb-1073	79	14	included	include	VERB
ajbmeb-1073	79	15	in	in	ADP
ajbmeb-1073	79	16	the	the	DET
ajbmeb-1073	79	17	model	model	NOUN
ajbmeb-1073	79	18	but	but	CCONJ
ajbmeb-1073	79	19	have	have	AUX
ajbmeb-1073	79	20	been	be	AUX
ajbmeb-1073	79	21	taken	take	VERB
ajbmeb-1073	79	22	care	care	NOUN
ajbmeb-1073	79	23	of	of	ADP
ajbmeb-1073	79	24	by	by	ADP
ajbmeb-1073	79	25	the	the	DET
ajbmeb-1073	79	26	error	error	NOUN
ajbmeb-1073	79	27	term	term	NOUN
ajbmeb-1073	79	28	.	.	PUNCT
ajbmeb-1073	80	1	the	the	DET
ajbmeb-1073	80	2	variable	variable	NOUN
ajbmeb-1073	80	3	representing	represent	VERB
ajbmeb-1073	80	4	human	human	ADJ
ajbmeb-1073	80	5	capital	capital	NOUN
ajbmeb-1073	80	6	is	be	AUX
ajbmeb-1073	80	7	the	the	DET
ajbmeb-1073	80	8	most	most	ADV
ajbmeb-1073	80	9	interesting	interesting	ADJ
ajbmeb-1073	80	10	result	result	NOUN
ajbmeb-1073	80	11	from	from	ADP
ajbmeb-1073	80	12	the	the	DET
ajbmeb-1073	80	13	multiple	multiple	ADJ
ajbmeb-1073	80	14	regression	regression	NOUN
ajbmeb-1073	80	15	analysis	analysis	NOUN
ajbmeb-1073	80	16	.	.	PUNCT
ajbmeb-1073	81	1	the	the	DET
ajbmeb-1073	81	2	results	result	NOUN
ajbmeb-1073	81	3	from	from	ADP
ajbmeb-1073	81	4	this	this	DET
ajbmeb-1073	81	5	study	study	NOUN
ajbmeb-1073	81	6	show	show	VERB
ajbmeb-1073	81	7	that	that	SCONJ
ajbmeb-1073	81	8	there	there	PRON
ajbmeb-1073	81	9	is	be	VERB
ajbmeb-1073	81	10	empirical	empirical	ADJ
ajbmeb-1073	81	11	support	support	NOUN
ajbmeb-1073	81	12	between	between	ADP
ajbmeb-1073	81	13	human	human	ADJ
ajbmeb-1073	81	14	capital	capital	NOUN
ajbmeb-1073	81	15	and	and	CCONJ
ajbmeb-1073	81	16	market	market	NOUN
ajbmeb-1073	81	17	capitalization	capitalization	NOUN
ajbmeb-1073	81	18	.	.	PUNCT
ajbmeb-1073	82	1	the	the	DET
ajbmeb-1073	82	2	result	result	NOUN
ajbmeb-1073	82	3	shows	show	VERB
ajbmeb-1073	82	4	that	that	SCONJ
ajbmeb-1073	82	5	the	the	DET
ajbmeb-1073	82	6	coefficient	coefficient	NOUN
ajbmeb-1073	82	7	of	of	ADP
ajbmeb-1073	82	8	rswe	rswe	NOUN
ajbmeb-1073	82	9	,	,	PUNCT
ajbmeb-1073	82	10	rrbc	rrbc	NOUN
ajbmeb-1073	82	11	and	and	CCONJ
ajbmeb-1073	82	12	roec	roec	NOUN
ajbmeb-1073	83	1	all	all	PRON
ajbmeb-1073	83	2	have	have	VERB
ajbmeb-1073	83	3	a	a	DET
ajbmeb-1073	83	4	positive	positive	ADJ
ajbmeb-1073	83	5	relationship	relationship	NOUN
ajbmeb-1073	83	6	with	with	ADP
ajbmeb-1073	83	7	eps	eps	PROPN
ajbmeb-1073	83	8	(	(	PUNCT
ajbmeb-1073	83	9	proxy	proxy	NOUN
ajbmeb-1073	83	10	for	for	ADP
ajbmeb-1073	83	11	market	market	NOUN
ajbmeb-1073	83	12	capitalization	capitalization	NOUN
ajbmeb-1073	83	13	)	)	PUNCT
ajbmeb-1073	83	14	to	to	ADP
ajbmeb-1073	83	15	the	the	DET
ajbmeb-1073	83	16	extent	extent	NOUN
ajbmeb-1073	83	17	that	that	SCONJ
ajbmeb-1073	83	18	a	a	DET
ajbmeb-1073	83	19	percentage	percentage	NOUN
ajbmeb-1073	83	20	increase	increase	NOUN
ajbmeb-1073	83	21	or	or	CCONJ
ajbmeb-1073	83	22	a	a	DET
ajbmeb-1073	83	23	unit	unit	NOUN
ajbmeb-1073	83	24	change	change	NOUN
ajbmeb-1073	83	25	in	in	ADP
ajbmeb-1073	83	26	rswe	rswe	NOUN
ajbmeb-1073	83	27	,	,	PUNCT
ajbmeb-1073	83	28	rrbc	rrbc	PROPN
ajbmeb-1073	83	29	,	,	PUNCT
ajbmeb-1073	83	30	roec	roec	NOUN
ajbmeb-1073	83	31	,	,	PUNCT
ajbmeb-1073	83	32	rta	rta	PROPN
ajbmeb-1073	83	33	and	and	CCONJ
ajbmeb-1073	83	34	rtl	rtl	PROPN
ajbmeb-1073	83	35	result	result	VERB
ajbmeb-1073	83	36	to	to	ADP
ajbmeb-1073	83	37	a	a	DET
ajbmeb-1073	83	38	49	49	NUM
ajbmeb-1073	83	39	%	%	NOUN
ajbmeb-1073	83	40	,	,	PUNCT
ajbmeb-1073	83	41	14	14	NUM
ajbmeb-1073	83	42	%	%	NOUN
ajbmeb-1073	83	43	,	,	PUNCT
ajbmeb-1073	83	44	30	30	NUM
ajbmeb-1073	83	45	%	%	NOUN
ajbmeb-1073	83	46	,	,	PUNCT
ajbmeb-1073	83	47	increase	increase	NOUN
ajbmeb-1073	83	48	in	in	ADP
ajbmeb-1073	83	49	eps	eps	PROPN
ajbmeb-1073	83	50	of	of	ADP
ajbmeb-1073	83	51	the	the	DET
ajbmeb-1073	83	52	seven	seven	NUM
ajbmeb-1073	83	53	quoted	quote	VERB
ajbmeb-1073	83	54	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1073	83	55	companies	company	NOUN
ajbmeb-1073	83	56	in	in	ADP
ajbmeb-1073	83	57	nigeria	nigeria	PROPN
ajbmeb-1073	83	58	for	for	ADP
ajbmeb-1073	83	59	the	the	DET
ajbmeb-1073	83	60	period	period	NOUN
ajbmeb-1073	83	61	under	under	ADP
ajbmeb-1073	83	62	investigation	investigation	NOUN
ajbmeb-1073	83	63	.	.	PUNCT
ajbmeb-1073	84	1	the	the	DET
ajbmeb-1073	84	2	pooled	pool	VERB
ajbmeb-1073	84	3	ols	ols	PROPN
ajbmeb-1073	84	4	regression	regression	NOUN
ajbmeb-1073	84	5	was	be	AUX
ajbmeb-1073	84	6	conducted	conduct	VERB
ajbmeb-1073	84	7	to	to	PART
ajbmeb-1073	84	8	examine	examine	VERB
ajbmeb-1073	84	9	the	the	DET
ajbmeb-1073	84	10	influence	influence	NOUN
ajbmeb-1073	84	11	of	of	ADP
ajbmeb-1073	84	12	major	major	ADJ
ajbmeb-1073	84	13	determinants	determinant	NOUN
ajbmeb-1073	84	14	of	of	ADP
ajbmeb-1073	84	15	human	human	ADJ
ajbmeb-1073	84	16	capital	capital	NOUN
ajbmeb-1073	84	17	reporting	report	VERB
ajbmeb-1073	84	18	on	on	ADP
ajbmeb-1073	84	19	market	market	NOUN
ajbmeb-1073	84	20	capitalization	capitalization	NOUN
ajbmeb-1073	84	21	of	of	ADP
ajbmeb-1073	84	22	listed	list	VERB
ajbmeb-1073	84	23	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	84	24	companies	company	NOUN
ajbmeb-1073	84	25	in	in	ADP
ajbmeb-1073	84	26	nigeria	nigeria	PROPN
ajbmeb-1073	84	27	.	.	PUNCT
ajbmeb-1073	85	1	each	each	DET
ajbmeb-1073	85	2	econometric	econometric	ADJ
ajbmeb-1073	85	3	methodology	methodology	NOUN
ajbmeb-1073	85	4	was	be	AUX
ajbmeb-1073	85	5	used	use	VERB
ajbmeb-1073	85	6	to	to	PART
ajbmeb-1073	85	7	estimate	estimate	VERB
ajbmeb-1073	85	8	the	the	DET
ajbmeb-1073	85	9	pooled	pool	VERB
ajbmeb-1073	85	10	ols	ol	NOUN
ajbmeb-1073	85	11	for	for	ADP
ajbmeb-1073	85	12	the	the	DET
ajbmeb-1073	85	13	individual	individual	ADJ
ajbmeb-1073	85	14	firms	firm	NOUN
ajbmeb-1073	85	15	and	and	CCONJ
ajbmeb-1073	85	16	then	then	ADV
ajbmeb-1073	85	17	collectively	collectively	ADV
ajbmeb-1073	85	18	.	.	PUNCT
ajbmeb-1073	86	1	looking	look	VERB
ajbmeb-1073	86	2	at	at	ADP
ajbmeb-1073	86	3	the	the	DET
ajbmeb-1073	86	4	results	result	NOUN
ajbmeb-1073	86	5	of	of	ADP
ajbmeb-1073	86	6	this	this	DET
ajbmeb-1073	86	7	study	study	NOUN
ajbmeb-1073	86	8	the	the	DET
ajbmeb-1073	86	9	null	null	ADJ
ajbmeb-1073	86	10	hypotheses	hypothesis	NOUN
ajbmeb-1073	86	11	of	of	ADP
ajbmeb-1073	86	12	h01	h01	NOUN
ajbmeb-1073	86	13	,	,	PUNCT
ajbmeb-1073	86	14	h02	h02	NOUN
ajbmeb-1073	86	15	and	and	CCONJ
ajbmeb-1073	86	16	h03	h03	NOUN
ajbmeb-1073	86	17	,	,	PUNCT
ajbmeb-1073	86	18	are	be	AUX
ajbmeb-1073	86	19	rejected	reject	VERB
ajbmeb-1073	86	20	and	and	CCONJ
ajbmeb-1073	86	21	the	the	DET
ajbmeb-1073	86	22	alternative	alternative	ADJ
ajbmeb-1073	86	23	hypotheses	hypothesis	NOUN
ajbmeb-1073	86	24	are	be	AUX
ajbmeb-1073	86	25	accepted	accept	VERB
ajbmeb-1073	86	26	.	.	PUNCT
ajbmeb-1073	87	1	it	it	PRON
ajbmeb-1073	87	2	means	mean	VERB
ajbmeb-1073	87	3	that	that	SCONJ
ajbmeb-1073	87	4	the	the	DET
ajbmeb-1073	87	5	study	study	NOUN
ajbmeb-1073	87	6	provides	provide	VERB
ajbmeb-1073	87	7	empirical	empirical	ADJ
ajbmeb-1073	87	8	evidence	evidence	NOUN
ajbmeb-1073	87	9	for	for	ADP
ajbmeb-1073	87	10	a	a	DET
ajbmeb-1073	87	11	statistical	statistical	ADJ
ajbmeb-1073	87	12	significant	significant	ADJ
ajbmeb-1073	87	13	relationship	relationship	NOUN
ajbmeb-1073	87	14	between	between	ADP
ajbmeb-1073	87	15	reporting	report	VERB
ajbmeb-1073	87	16	human	human	ADJ
ajbmeb-1073	87	17	capital	capital	NOUN
ajbmeb-1073	87	18	costs	cost	NOUN
ajbmeb-1073	87	19	and	and	CCONJ
ajbmeb-1073	87	20	stock	stock	NOUN
ajbmeb-1073	87	21	market	market	NOUN
ajbmeb-1073	87	22	performance	performance	NOUN
ajbmeb-1073	87	23	..	..	PUNCT
ajbmeb-1073	88	1	the	the	DET
ajbmeb-1073	88	2	coefficient	coefficient	NOUN
ajbmeb-1073	88	3	for	for	ADP
ajbmeb-1073	88	4	rswe	rswe	NOUN
ajbmeb-1073	88	5	,	,	PUNCT
ajbmeb-1073	88	6	rrbc	rrbc	VERB
ajbmeb-1073	88	7	,	,	PUNCT
ajbmeb-1073	88	8	and	and	CCONJ
ajbmeb-1073	88	9	roec	roec	NOUN
ajbmeb-1073	88	10	are	be	AUX
ajbmeb-1073	88	11	48.7	48.7	NUM
ajbmeb-1073	88	12	,	,	PUNCT
ajbmeb-1073	88	13	13.5	13.5	NUM
ajbmeb-1073	88	14	and	and	CCONJ
ajbmeb-1073	88	15	30.0	30.0	NUM
ajbmeb-1073	88	16	which	which	PRON
ajbmeb-1073	88	17	shows	show	VERB
ajbmeb-1073	88	18	that	that	SCONJ
ajbmeb-1073	88	19	the	the	DET
ajbmeb-1073	88	20	human	human	ADJ
ajbmeb-1073	88	21	capital	capital	NOUN
ajbmeb-1073	88	22	is	be	AUX
ajbmeb-1073	88	23	positively	positively	ADV
ajbmeb-1073	88	24	connected	connect	VERB
ajbmeb-1073	88	25	to	to	ADP
ajbmeb-1073	88	26	market	market	NOUN
ajbmeb-1073	88	27	capitalization	capitalization	NOUN
ajbmeb-1073	88	28	.	.	PUNCT
ajbmeb-1073	89	1	it	it	PRON
ajbmeb-1073	89	2	implies	imply	VERB
ajbmeb-1073	89	3	that	that	SCONJ
ajbmeb-1073	89	4	an	an	DET
ajbmeb-1073	89	5	increase	increase	NOUN
ajbmeb-1073	89	6	in	in	ADP
ajbmeb-1073	89	7	human	human	ADJ
ajbmeb-1073	89	8	capital	capital	NOUN
ajbmeb-1073	89	9	tends	tend	VERB
ajbmeb-1073	89	10	to	to	PART
ajbmeb-1073	89	11	lead	lead	VERB
ajbmeb-1073	89	12	to	to	ADP
ajbmeb-1073	89	13	an	an	DET
ajbmeb-1073	89	14	increase	increase	NOUN
ajbmeb-1073	89	15	in	in	ADP
ajbmeb-1073	89	16	stock	stock	NOUN
ajbmeb-1073	89	17	market	market	NOUN
ajbmeb-1073	89	18	performance	performance	NOUN
ajbmeb-1073	89	19	,	,	PUNCT
ajbmeb-1073	89	20	and	and	CCONJ
ajbmeb-1073	89	21	a	a	DET
ajbmeb-1073	89	22	decrease	decrease	NOUN
ajbmeb-1073	89	23	in	in	ADP
ajbmeb-1073	89	24	human	human	ADJ
ajbmeb-1073	89	25	capital	capital	NOUN
ajbmeb-1073	89	26	tends	tend	VERB
ajbmeb-1073	89	27	to	to	PART
ajbmeb-1073	89	28	provide	provide	VERB
ajbmeb-1073	89	29	a	a	DET
ajbmeb-1073	89	30	decreased	decrease	VERB
ajbmeb-1073	89	31	in	in	ADP
ajbmeb-1073	89	32	stock	stock	NOUN
ajbmeb-1073	89	33	market	market	NOUN
ajbmeb-1073	89	34	value	value	NOUN
ajbmeb-1073	89	35	.	.	PUNCT
ajbmeb-1073	90	1	this	this	DET
ajbmeb-1073	90	2	result	result	NOUN
ajbmeb-1073	90	3	corroborates	corroborate	VERB
ajbmeb-1073	90	4	the	the	DET
ajbmeb-1073	90	5	findings	finding	NOUN
ajbmeb-1073	90	6	of	of	ADP
ajbmeb-1073	90	7	other	other	ADJ
ajbmeb-1073	90	8	studies	study	NOUN
ajbmeb-1073	90	9	that	that	SCONJ
ajbmeb-1073	90	10	human	human	ADJ
ajbmeb-1073	90	11	capital	capital	NOUN
ajbmeb-1073	90	12	reporting	reporting	NOUN
ajbmeb-1073	90	13	has	have	VERB
ajbmeb-1073	90	14	a	a	DET
ajbmeb-1073	90	15	positive	positive	ADJ
ajbmeb-1073	90	16	effect	effect	NOUN
ajbmeb-1073	90	17	on	on	ADP
ajbmeb-1073	90	18	market	market	NOUN
ajbmeb-1073	90	19	capitalization	capitalization	NOUN
ajbmeb-1073	90	20	.	.	PUNCT
ajbmeb-1073	91	1	that	that	PRON
ajbmeb-1073	91	2	is	is	ADV
ajbmeb-1073	91	3	,	,	PUNCT
ajbmeb-1073	91	4	the	the	DET
ajbmeb-1073	91	5	difference	difference	NOUN
ajbmeb-1073	91	6	between	between	ADP
ajbmeb-1073	91	7	the	the	DET
ajbmeb-1073	91	8	market	market	NOUN
ajbmeb-1073	91	9	and	and	CCONJ
ajbmeb-1073	91	10	book	book	NOUN
ajbmeb-1073	91	11	values	value	NOUN
ajbmeb-1073	91	12	can	can	AUX
ajbmeb-1073	91	13	be	be	AUX
ajbmeb-1073	91	14	attributed	attribute	VERB
ajbmeb-1073	91	15	to	to	ADP
ajbmeb-1073	91	16	human	human	ADJ
ajbmeb-1073	91	17	resources	resource	NOUN
ajbmeb-1073	91	18	,	,	PUNCT
ajbmeb-1073	91	19	which	which	PRON
ajbmeb-1073	91	20	agrees	agree	VERB
ajbmeb-1073	91	21	with	with	ADP
ajbmeb-1073	91	22	the	the	DET
ajbmeb-1073	91	23	study	study	NOUN
ajbmeb-1073	91	24	of	of	ADP
ajbmeb-1073	91	25	husin	husin	PROPN
ajbmeb-1073	91	26	et	et	PROPN
ajbmeb-1073	91	27	al	al	PROPN
ajbmeb-1073	91	28	.	.	PROPN
ajbmeb-1073	92	1	(	(	PUNCT
ajbmeb-1073	92	2	2011	2011	NUM
ajbmeb-1073	92	3	)	)	PUNCT
ajbmeb-1073	92	4	.	.	PUNCT
ajbmeb-1073	93	1	this	this	PRON
ajbmeb-1073	93	2	is	be	AUX
ajbmeb-1073	93	3	also	also	ADV
ajbmeb-1073	93	4	in	in	ADP
ajbmeb-1073	93	5	line	line	NOUN
ajbmeb-1073	93	6	with	with	ADP
ajbmeb-1073	93	7	zambrano	zambrano	PROPN
ajbmeb-1073	93	8	et	et	PROPN
ajbmeb-1073	93	9	al	al	PROPN
ajbmeb-1073	93	10	.	.	PROPN
ajbmeb-1073	94	1	(	(	PUNCT
ajbmeb-1073	94	2	2018	2018	NUM
ajbmeb-1073	94	3	)	)	PUNCT
ajbmeb-1073	94	4	who	who	PRON
ajbmeb-1073	94	5	sought	seek	VERB
ajbmeb-1073	94	6	to	to	PART
ajbmeb-1073	94	7	analyze	analyze	VERB
ajbmeb-1073	94	8	the	the	DET
ajbmeb-1073	94	9	impact	impact	NOUN
ajbmeb-1073	94	10	of	of	ADP
ajbmeb-1073	94	11	investing	invest	VERB
ajbmeb-1073	94	12	in	in	ADP
ajbmeb-1073	94	13	intangible	intangible	ADJ
ajbmeb-1073	94	14	resources	resource	NOUN
ajbmeb-1073	94	15	,	,	PUNCT
ajbmeb-1073	94	16	specifically	specifically	ADV
ajbmeb-1073	94	17	training	training	NOUN
ajbmeb-1073	94	18	,	,	PUNCT
ajbmeb-1073	94	19	and	and	CCONJ
ajbmeb-1073	94	20	advertising	advertising	NOUN
ajbmeb-1073	94	21	,	,	PUNCT
ajbmeb-1073	94	22	on	on	ADP
ajbmeb-1073	94	23	the	the	DET
ajbmeb-1073	94	24	market	market	NOUN
ajbmeb-1073	94	25	value	value	NOUN
ajbmeb-1073	94	26	of	of	ADP
ajbmeb-1073	94	27	companies	company	NOUN
ajbmeb-1073	94	28	.	.	PUNCT
ajbmeb-1073	95	1	the	the	DET
ajbmeb-1073	95	2	study	study	NOUN
ajbmeb-1073	95	3	revealed	reveal	VERB
ajbmeb-1073	95	4	that	that	SCONJ
ajbmeb-1073	95	5	both	both	CCONJ
ajbmeb-1073	95	6	the	the	DET
ajbmeb-1073	95	7	investments	investment	NOUN
ajbmeb-1073	95	8	in	in	ADP
ajbmeb-1073	95	9	training	training	NOUN
ajbmeb-1073	95	10	and	and	CCONJ
ajbmeb-1073	95	11	advertising	advertising	NOUN
ajbmeb-1073	95	12	separately	separately	ADV
ajbmeb-1073	95	13	have	have	VERB
ajbmeb-1073	95	14	a	a	DET
ajbmeb-1073	95	15	positive	positive	ADJ
ajbmeb-1073	95	16	relationship	relationship	NOUN
ajbmeb-1073	95	17	with	with	ADP
ajbmeb-1073	95	18	the	the	DET
ajbmeb-1073	95	19	ratio	ratio	NOUN
ajbmeb-1073	95	20	of	of	ADP
ajbmeb-1073	95	21	book	book	NOUN
ajbmeb-1073	95	22	value	value	NOUN
ajbmeb-1073	95	23	/	/	SYM
ajbmeb-1073	95	24	market	market	NOUN
ajbmeb-1073	95	25	value	value	NOUN
ajbmeb-1073	95	26	of	of	ADP
ajbmeb-1073	95	27	firms	firm	NOUN
ajbmeb-1073	95	28	in	in	ADP
ajbmeb-1073	95	29	the	the	DET
ajbmeb-1073	95	30	coming	come	VERB
ajbmeb-1073	95	31	year	year	NOUN
ajbmeb-1073	95	32	.	.	PUNCT
ajbmeb-1073	96	1	the	the	DET
ajbmeb-1073	96	2	cumulative	cumulative	ADJ
ajbmeb-1073	96	3	benefits	benefit	NOUN
ajbmeb-1073	96	4	derived	derive	VERB
ajbmeb-1073	96	5	from	from	ADP
ajbmeb-1073	96	6	training	training	NOUN
ajbmeb-1073	96	7	are	be	AUX
ajbmeb-1073	96	8	added	add	VERB
ajbmeb-1073	96	9	in	in	ADP
ajbmeb-1073	96	10	the	the	DET
ajbmeb-1073	96	11	form	form	NOUN
ajbmeb-1073	96	12	of	of	ADP
ajbmeb-1073	96	13	larger	large	ADJ
ajbmeb-1073	96	14	total	total	ADJ
ajbmeb-1073	96	15	assets	asset	NOUN
ajbmeb-1073	96	16	in	in	ADP
ajbmeb-1073	96	17	the	the	DET
ajbmeb-1073	96	18	long	long	ADJ
ajbmeb-1073	96	19	term	term	NOUN
ajbmeb-1073	96	20	,	,	PUNCT
ajbmeb-1073	96	21	and	and	CCONJ
ajbmeb-1073	96	22	this	this	PRON
ajbmeb-1073	96	23	is	be	AUX
ajbmeb-1073	96	24	seen	see	VERB
ajbmeb-1073	96	25	by	by	ADP
ajbmeb-1073	96	26	investors	investor	NOUN
ajbmeb-1073	96	27	as	as	ADP
ajbmeb-1073	96	28	an	an	DET
ajbmeb-1073	96	29	indication	indication	NOUN
ajbmeb-1073	96	30	of	of	ADP
ajbmeb-1073	96	31	future	future	ADJ
ajbmeb-1073	96	32	growth	growth	NOUN
ajbmeb-1073	96	33	.	.	PUNCT
ajbmeb-1073	97	1	investors	investor	NOUN
ajbmeb-1073	97	2	tend	tend	VERB
ajbmeb-1073	97	3	to	to	PART
ajbmeb-1073	97	4	invest	invest	VERB
ajbmeb-1073	97	5	in	in	ADP
ajbmeb-1073	97	6	the	the	DET
ajbmeb-1073	97	7	shares	share	NOUN
ajbmeb-1073	97	8	of	of	ADP
ajbmeb-1073	97	9	companies	company	NOUN
ajbmeb-1073	97	10	that	that	PRON
ajbmeb-1073	97	11	have	have	VERB
ajbmeb-1073	97	12	an	an	DET
ajbmeb-1073	97	13	increase	increase	NOUN
ajbmeb-1073	97	14	in	in	ADP
ajbmeb-1073	97	15	market	market	NOUN
ajbmeb-1073	97	16	value	value	NOUN
ajbmeb-1073	97	17	of	of	ADP
ajbmeb-1073	97	18	shares	share	NOUN
ajbmeb-1073	97	19	.	.	PUNCT
ajbmeb-1073	98	1	again	again	ADV
ajbmeb-1073	98	2	,	,	PUNCT
ajbmeb-1073	98	3	the	the	DET
ajbmeb-1073	98	4	contribution	contribution	NOUN
ajbmeb-1073	98	5	of	of	ADP
ajbmeb-1073	98	6	wang	wang	PROPN
ajbmeb-1073	98	7	and	and	CCONJ
ajbmeb-1073	98	8	chang	chang	PROPN
ajbmeb-1073	98	9	(	(	PUNCT
ajbmeb-1073	98	10	2005	2005	NUM
ajbmeb-1073	98	11	)	)	PUNCT
ajbmeb-1073	98	12	and	and	CCONJ
ajbmeb-1073	98	13	chen	chen	PROPN
ajbmeb-1073	98	14	et	et	PROPN
ajbmeb-1073	98	15	al	al	PROPN
ajbmeb-1073	98	16	.	.	PROPN
ajbmeb-1073	99	1	(	(	PUNCT
ajbmeb-1073	99	2	2005	2005	NUM
ajbmeb-1073	99	3	)	)	PUNCT
ajbmeb-1073	99	4	provide	provide	VERB
ajbmeb-1073	99	5	a	a	DET
ajbmeb-1073	99	6	support	support	NOUN
ajbmeb-1073	99	7	for	for	ADP
ajbmeb-1073	99	8	our	our	PRON
ajbmeb-1073	99	9	results	result	NOUN
ajbmeb-1073	99	10	.	.	PUNCT
ajbmeb-1073	100	1	according	accord	VERB
ajbmeb-1073	100	2	to	to	ADP
ajbmeb-1073	100	3	them	they	PRON
ajbmeb-1073	100	4	,	,	PUNCT
ajbmeb-1073	100	5	the	the	DET
ajbmeb-1073	100	6	human	human	ADJ
ajbmeb-1073	100	7	capital	capital	NOUN
ajbmeb-1073	100	8	is	be	AUX
ajbmeb-1073	100	9	the	the	DET
ajbmeb-1073	100	10	basis	basis	NOUN
ajbmeb-1073	100	11	for	for	ADP
ajbmeb-1073	100	12	the	the	DET
ajbmeb-1073	100	13	intellectual	intellectual	ADJ
ajbmeb-1073	100	14	capital	capital	NOUN
ajbmeb-1073	100	15	as	as	ADV
ajbmeb-1073	100	16	well	well	ADV
ajbmeb-1073	100	17	as	as	ADP
ajbmeb-1073	100	18	the	the	DET
ajbmeb-1073	100	19	value	value	NOUN
ajbmeb-1073	100	20	creation	creation	NOUN
ajbmeb-1073	100	21	.	.	PUNCT
ajbmeb-1073	101	1	they	they	PRON
ajbmeb-1073	101	2	opined	opine	VERB
ajbmeb-1073	101	3	that	that	SCONJ
ajbmeb-1073	101	4	the	the	DET
ajbmeb-1073	101	5	american	american	ADJ
ajbmeb-1073	101	6	journal	journal	PROPN
ajbmeb-1073	101	7	of	of	ADP
ajbmeb-1073	101	8	business	business	NOUN
ajbmeb-1073	101	9	management	management	NOUN
ajbmeb-1073	101	10	,	,	PUNCT
ajbmeb-1073	101	11	economics	economic	NOUN
ajbmeb-1073	101	12	and	and	CCONJ
ajbmeb-1073	101	13	banking	banking	NOUN
ajbmeb-1073	101	14	volume	volume	NOUN
ajbmeb-1073	101	15	14	14	NUM
ajbmeb-1073	101	16	july	july	PROPN
ajbmeb-1073	101	17	,	,	PUNCT
ajbmeb-1073	101	18	2023	2023	NUM
ajbmeb-1073	101	19	p	p	NOUN
ajbmeb-1073	101	20	a	a	DET
ajbmeb-1073	101	21	g	g	NOUN
ajbmeb-1073	101	22	e	e	NOUN
ajbmeb-1073	101	23	|	|	ADV
ajbmeb-1073	101	24	73	73	NUM
ajbmeb-1073	101	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1073	101	26	knowledge	knowledge	NOUN
ajbmeb-1073	101	27	,	,	PUNCT
ajbmeb-1073	101	28	the	the	DET
ajbmeb-1073	101	29	skills	skill	NOUN
ajbmeb-1073	101	30	and	and	CCONJ
ajbmeb-1073	101	31	the	the	DET
ajbmeb-1073	101	32	experiences	experience	NOUN
ajbmeb-1073	101	33	of	of	ADP
ajbmeb-1073	101	34	the	the	DET
ajbmeb-1073	101	35	employees	employee	NOUN
ajbmeb-1073	101	36	improve	improve	VERB
ajbmeb-1073	101	37	managerial	managerial	ADJ
ajbmeb-1073	101	38	strategies	strategy	NOUN
ajbmeb-1073	101	39	and	and	CCONJ
ajbmeb-1073	101	40	make	make	VERB
ajbmeb-1073	101	41	creation	creation	NOUN
ajbmeb-1073	101	42	to	to	PART
ajbmeb-1073	101	43	strengthen	strengthen	VERB
ajbmeb-1073	101	44	the	the	DET
ajbmeb-1073	101	45	relationships	relationship	NOUN
ajbmeb-1073	101	46	with	with	ADP
ajbmeb-1073	101	47	customers	customer	NOUN
ajbmeb-1073	101	48	.	.	PUNCT
ajbmeb-1073	102	1	conclusion	conclusion	NOUN
ajbmeb-1073	102	2	in	in	ADP
ajbmeb-1073	102	3	accordance	accordance	NOUN
ajbmeb-1073	102	4	with	with	ADP
ajbmeb-1073	102	5	the	the	DET
ajbmeb-1073	102	6	research	research	NOUN
ajbmeb-1073	102	7	findings	finding	NOUN
ajbmeb-1073	102	8	of	of	ADP
ajbmeb-1073	102	9	the	the	DET
ajbmeb-1073	102	10	study	study	NOUN
ajbmeb-1073	102	11	,	,	PUNCT
ajbmeb-1073	102	12	we	we	PRON
ajbmeb-1073	102	13	can	can	AUX
ajbmeb-1073	102	14	therefore	therefore	ADV
ajbmeb-1073	102	15	conclude	conclude	VERB
ajbmeb-1073	102	16	that	that	SCONJ
ajbmeb-1073	102	17	human	human	ADJ
ajbmeb-1073	102	18	capital	capital	NOUN
ajbmeb-1073	102	19	reporting	reporting	NOUN
ajbmeb-1073	102	20	has	have	VERB
ajbmeb-1073	102	21	a	a	DET
ajbmeb-1073	102	22	relationship	relationship	NOUN
ajbmeb-1073	102	23	with	with	ADP
ajbmeb-1073	102	24	the	the	DET
ajbmeb-1073	102	25	market	market	NOUN
ajbmeb-1073	102	26	capitalization	capitalization	NOUN
ajbmeb-1073	102	27	of	of	ADP
ajbmeb-1073	102	28	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	102	29	companies	company	NOUN
ajbmeb-1073	102	30	in	in	ADP
ajbmeb-1073	102	31	nigeria	nigeria	PROPN
ajbmeb-1073	102	32	.	.	PUNCT
ajbmeb-1073	103	1	from	from	ADP
ajbmeb-1073	103	2	the	the	DET
ajbmeb-1073	103	3	analysis	analysis	NOUN
ajbmeb-1073	103	4	carried	carry	VERB
ajbmeb-1073	103	5	out	out	ADP
ajbmeb-1073	103	6	,	,	PUNCT
ajbmeb-1073	103	7	reporting	report	VERB
ajbmeb-1073	103	8	salaries	salary	NOUN
ajbmeb-1073	103	9	and	and	CCONJ
ajbmeb-1073	103	10	wages	wage	NOUN
ajbmeb-1073	103	11	of	of	ADP
ajbmeb-1073	103	12	employees	employee	NOUN
ajbmeb-1073	103	13	,	,	PUNCT
ajbmeb-1073	103	14	reporting	report	VERB
ajbmeb-1073	103	15	retirement	retirement	NOUN
ajbmeb-1073	103	16	benefit	benefit	NOUN
ajbmeb-1073	103	17	cost	cost	NOUN
ajbmeb-1073	103	18	,	,	PUNCT
ajbmeb-1073	103	19	reporting	report	VERB
ajbmeb-1073	103	20	other	other	ADJ
ajbmeb-1073	103	21	employee	employee	NOUN
ajbmeb-1073	103	22	cost	cost	NOUN
ajbmeb-1073	103	23	were	be	AUX
ajbmeb-1073	103	24	significant	significant	ADJ
ajbmeb-1073	103	25	in	in	ADP
ajbmeb-1073	103	26	explaining	explain	VERB
ajbmeb-1073	103	27	the	the	DET
ajbmeb-1073	103	28	stock	stock	NOUN
ajbmeb-1073	103	29	market	market	NOUN
ajbmeb-1073	103	30	performance	performance	NOUN
ajbmeb-1073	103	31	of	of	ADP
ajbmeb-1073	103	32	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	103	33	companies	company	NOUN
ajbmeb-1073	103	34	in	in	ADP
ajbmeb-1073	103	35	nigeria	nigeria	PROPN
ajbmeb-1073	103	36	.	.	PUNCT
ajbmeb-1073	104	1	recommendations	recommendation	NOUN
ajbmeb-1073	104	2	1	1	NUM
ajbmeb-1073	104	3	.	.	PUNCT
ajbmeb-1073	104	4	adequate	adequate	ADJ
ajbmeb-1073	104	5	reporting	reporting	NOUN
ajbmeb-1073	104	6	and	and	CCONJ
ajbmeb-1073	104	7	suitable	suitable	ADJ
ajbmeb-1073	104	8	remuneration/	remuneration/	NUM
ajbmeb-1073	104	9	compensation	compensation	NOUN
ajbmeb-1073	104	10	plans	plan	NOUN
ajbmeb-1073	104	11	should	should	AUX
ajbmeb-1073	104	12	be	be	AUX
ajbmeb-1073	104	13	devised	devise	VERB
ajbmeb-1073	104	14	to	to	PART
ajbmeb-1073	104	15	encourage	encourage	VERB
ajbmeb-1073	104	16	the	the	DET
ajbmeb-1073	104	17	acquisition	acquisition	NOUN
ajbmeb-1073	104	18	,	,	PUNCT
ajbmeb-1073	104	19	motivation	motivation	NOUN
ajbmeb-1073	104	20	and	and	CCONJ
ajbmeb-1073	104	21	retention	retention	NOUN
ajbmeb-1073	104	22	of	of	ADP
ajbmeb-1073	104	23	valuable	valuable	ADJ
ajbmeb-1073	104	24	,	,	PUNCT
ajbmeb-1073	104	25	unique	unique	ADJ
ajbmeb-1073	104	26	,	,	PUNCT
ajbmeb-1073	104	27	inimitable	inimitable	ADJ
ajbmeb-1073	104	28	and	and	CCONJ
ajbmeb-1073	104	29	well	well	ADV
ajbmeb-1073	104	30	organized	organize	VERB
ajbmeb-1073	104	31	human	human	ADJ
ajbmeb-1073	104	32	assets	asset	NOUN
ajbmeb-1073	104	33	who	who	PRON
ajbmeb-1073	104	34	have	have	VERB
ajbmeb-1073	104	35	the	the	DET
ajbmeb-1073	104	36	greatest	great	ADJ
ajbmeb-1073	104	37	potential	potential	NOUN
ajbmeb-1073	104	38	to	to	PART
ajbmeb-1073	104	39	drive	drive	VERB
ajbmeb-1073	104	40	performance	performance	NOUN
ajbmeb-1073	104	41	of	of	ADP
ajbmeb-1073	104	42	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	104	43	firms	firm	NOUN
ajbmeb-1073	104	44	in	in	ADP
ajbmeb-1073	104	45	the	the	DET
ajbmeb-1073	104	46	stock	stock	NOUN
ajbmeb-1073	104	47	market	market	NOUN
ajbmeb-1073	104	48	.	.	PUNCT
ajbmeb-1073	105	1	2	2	X
ajbmeb-1073	105	2	.	.	X
ajbmeb-1073	105	3	despite	despite	SCONJ
ajbmeb-1073	105	4	complexities	complexity	NOUN
ajbmeb-1073	105	5	reportedly	reportedly	ADV
ajbmeb-1073	105	6	associated	associate	VERB
ajbmeb-1073	105	7	with	with	ADP
ajbmeb-1073	105	8	the	the	DET
ajbmeb-1073	105	9	application	application	NOUN
ajbmeb-1073	105	10	of	of	ADP
ajbmeb-1073	105	11	human	human	ADJ
ajbmeb-1073	105	12	capital	capital	NOUN
ajbmeb-1073	105	13	reporting	reporting	NOUN
ajbmeb-1073	105	14	in	in	ADP
ajbmeb-1073	105	15	the	the	DET
ajbmeb-1073	105	16	financial	financial	ADJ
ajbmeb-1073	105	17	reporting	reporting	NOUN
ajbmeb-1073	105	18	environment	environment	NOUN
ajbmeb-1073	105	19	,	,	PUNCT
ajbmeb-1073	105	20	the	the	DET
ajbmeb-1073	105	21	international	international	ADJ
ajbmeb-1073	105	22	accounting	accounting	NOUN
ajbmeb-1073	105	23	standards	standard	NOUN
ajbmeb-1073	105	24	board	board	NOUN
ajbmeb-1073	105	25	as	as	ADP
ajbmeb-1073	105	26	a	a	DET
ajbmeb-1073	105	27	global	global	ADJ
ajbmeb-1073	105	28	standardsetter	standardsetter	NOUN
ajbmeb-1073	105	29	should	should	AUX
ajbmeb-1073	105	30	build	build	VERB
ajbmeb-1073	105	31	on	on	ADP
ajbmeb-1073	105	32	and	and	CCONJ
ajbmeb-1073	105	33	devise	devise	VERB
ajbmeb-1073	105	34	means	mean	NOUN
ajbmeb-1073	105	35	to	to	PART
ajbmeb-1073	105	36	improve	improve	VERB
ajbmeb-1073	105	37	on	on	ADP
ajbmeb-1073	105	38	the	the	DET
ajbmeb-1073	105	39	already	already	ADV
ajbmeb-1073	105	40	existing	exist	VERB
ajbmeb-1073	105	41	platforms	platform	NOUN
ajbmeb-1073	105	42	of	of	ADP
ajbmeb-1073	105	43	standards	standard	NOUN
ajbmeb-1073	105	44	like	like	ADP
ajbmeb-1073	105	45	ias	ias	PROPN
ajbmeb-1073	105	46	38	38	NUM
ajbmeb-1073	105	47	(	(	PUNCT
ajbmeb-1073	105	48	intangible	intangible	ADJ
ajbmeb-1073	105	49	assets	asset	NOUN
ajbmeb-1073	105	50	)	)	PUNCT
ajbmeb-1073	105	51	so	so	SCONJ
ajbmeb-1073	105	52	that	that	SCONJ
ajbmeb-1073	105	53	new	new	ADJ
ajbmeb-1073	105	54	standards	standard	NOUN
ajbmeb-1073	105	55	which	which	PRON
ajbmeb-1073	105	56	directly	directly	ADV
ajbmeb-1073	105	57	and	and	CCONJ
ajbmeb-1073	105	58	adequately	adequately	ADV
ajbmeb-1073	105	59	address	address	VERB
ajbmeb-1073	105	60	hc	hc	NOUN
ajbmeb-1073	105	61	issues	issue	NOUN
ajbmeb-1073	105	62	in	in	ADP
ajbmeb-1073	105	63	the	the	DET
ajbmeb-1073	105	64	financial	financial	ADJ
ajbmeb-1073	105	65	reporting	reporting	NOUN
ajbmeb-1073	105	66	setting	setting	NOUN
ajbmeb-1073	105	67	can	can	AUX
ajbmeb-1073	105	68	come	come	VERB
ajbmeb-1073	105	69	to	to	ADP
ajbmeb-1073	105	70	the	the	DET
ajbmeb-1073	105	71	fore	fore	NOUN
ajbmeb-1073	105	72	.	.	PUNCT
ajbmeb-1073	106	1	contribution	contribution	NOUN
ajbmeb-1073	106	2	to	to	PART
ajbmeb-1073	106	3	knowledge	knowledge	VERB
ajbmeb-1073	106	4	this	this	DET
ajbmeb-1073	106	5	study	study	NOUN
ajbmeb-1073	106	6	contributes	contribute	VERB
ajbmeb-1073	106	7	to	to	ADP
ajbmeb-1073	106	8	the	the	DET
ajbmeb-1073	106	9	existing	exist	VERB
ajbmeb-1073	106	10	body	body	NOUN
ajbmeb-1073	106	11	of	of	ADP
ajbmeb-1073	106	12	knowledge	knowledge	NOUN
ajbmeb-1073	106	13	as	as	SCONJ
ajbmeb-1073	106	14	follows	follow	VERB
ajbmeb-1073	106	15	:	:	PUNCT
ajbmeb-1073	106	16	reporting	report	VERB
ajbmeb-1073	106	17	salaries	salary	NOUN
ajbmeb-1073	106	18	and	and	CCONJ
ajbmeb-1073	106	19	wages	wage	NOUN
ajbmeb-1073	106	20	of	of	ADP
ajbmeb-1073	106	21	employees	employee	NOUN
ajbmeb-1073	106	22	,	,	PUNCT
ajbmeb-1073	106	23	reporting	report	VERB
ajbmeb-1073	106	24	retirement	retirement	NOUN
ajbmeb-1073	106	25	benefit	benefit	NOUN
ajbmeb-1073	106	26	cost	cost	NOUN
ajbmeb-1073	106	27	and	and	CCONJ
ajbmeb-1073	106	28	reporting	report	VERB
ajbmeb-1073	106	29	other	other	ADJ
ajbmeb-1073	106	30	employee	employee	NOUN
ajbmeb-1073	106	31	cost	cost	NOUN
ajbmeb-1073	106	32	,	,	PUNCT
ajbmeb-1073	106	33	enhances	enhance	VERB
ajbmeb-1073	106	34	market	market	NOUN
ajbmeb-1073	106	35	capitalization	capitalization	NOUN
ajbmeb-1073	106	36	of	of	ADP
ajbmeb-1073	106	37	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1073	106	38	companies	company	NOUN
ajbmeb-1073	106	39	in	in	ADP
ajbmeb-1073	106	40	nigeria	nigeria	PROPN
ajbmeb-1073	106	41	.	.	PUNCT
ajbmeb-1073	107	1	references	reference	NOUN
ajbmeb-1073	107	2	1	1	NUM
ajbmeb-1073	107	3	.	.	X
ajbmeb-1073	107	4	abeysekera	abeysekera	NOUN
ajbmeb-1073	107	5	,	,	PUNCT
ajbmeb-1073	107	6	i.	i.	PROPN
ajbmeb-1073	107	7	(	(	PUNCT
ajbmeb-1073	107	8	2013	2013	NUM
ajbmeb-1073	107	9	)	)	PUNCT
ajbmeb-1073	107	10	.	.	PUNCT
ajbmeb-1073	108	1	a	a	DET
ajbmeb-1073	108	2	template	template	NOUN
ajbmeb-1073	108	3	for	for	ADP
ajbmeb-1073	108	4	integrated	integrated	ADJ
ajbmeb-1073	108	5	reporting	reporting	NOUN
ajbmeb-1073	108	6	.	.	PUNCT
ajbmeb-1073	109	1	journal	journal	NOUN
ajbmeb-1073	109	2	of	of	ADP
ajbmeb-1073	109	3	intellectual	intellectual	ADJ
ajbmeb-1073	109	4	capital	capital	NOUN
ajbmeb-1073	109	5	,	,	PUNCT
ajbmeb-1073	109	6	14(2	14(2	NUM
ajbmeb-1073	109	7	)	)	PUNCT
ajbmeb-1073	109	8	,	,	PUNCT
ajbmeb-1073	109	9	227	227	NUM
ajbmeb-1073	109	10	-	-	SYM
ajbmeb-1073	109	11	245	245	NUM
ajbmeb-1073	109	12	.	.	NOUN
ajbmeb-1073	110	1	2	2	NUM
ajbmeb-1073	110	2	.	.	X
ajbmeb-1073	110	3	abdolmohammadi	abdolmohammadi	NOUN
ajbmeb-1073	110	4	,	,	PUNCT
ajbmeb-1073	110	5	m.	m.	NOUN
ajbmeb-1073	110	6	(	(	PUNCT
ajbmeb-1073	110	7	2005	2005	NUM
ajbmeb-1073	110	8	)	)	PUNCT
ajbmeb-1073	110	9	.	.	PUNCT
ajbmeb-1073	111	1	intellectual	intellectual	ADJ
ajbmeb-1073	111	2	capital	capital	NOUN
ajbmeb-1073	111	3	disclosure	disclosure	NOUN
ajbmeb-1073	111	4	and	and	CCONJ
ajbmeb-1073	111	5	market	market	NOUN
ajbmeb-1073	111	6	capitalization	capitalization	NOUN
ajbmeb-1073	111	7	.	.	PUNCT
ajbmeb-1073	112	1	journal	journal	PROPN
ajbmeb-1073	112	2	of	of	ADP
ajbmeb-1073	112	3	intellectual	intellectual	ADJ
ajbmeb-1073	112	4	capital	capital	NOUN
ajbmeb-1073	112	5	,	,	PUNCT
ajbmeb-1073	112	6	6(3	6(3	NUM
ajbmeb-1073	112	7	)	)	PUNCT
ajbmeb-1073	112	8	,	,	PUNCT
ajbmeb-1073	112	9	397	397	NUM
ajbmeb-1073	112	10	-	-	SYM
ajbmeb-1073	112	11	416	416	NUM
ajbmeb-1073	112	12	.	.	PUNCT
ajbmeb-1073	113	1	3	3	X
ajbmeb-1073	113	2	.	.	X
ajbmeb-1073	113	3	adelowotan	adelowotan	PROPN
ajbmeb-1073	113	4	,	,	PUNCT
ajbmeb-1073	113	5	m.	m.	NOUN
ajbmeb-1073	113	6	o.	o.	PROPN
ajbmeb-1073	113	7	,	,	PUNCT
ajbmeb-1073	113	8	cronjé	cronjé	VERB
ajbmeb-1073	113	9	,	,	PUNCT
ajbmeb-1073	113	10	c.	c.	PROPN
ajbmeb-1073	113	11	j.	j.	PROPN
ajbmeb-1073	113	12	,	,	PUNCT
ajbmeb-1073	113	13	&	&	CCONJ
ajbmeb-1073	113	14	wingard	wingard	PROPN
ajbmeb-1073	113	15	,	,	PUNCT
ajbmeb-1073	113	16	c.	c.	PROPN
ajbmeb-1073	113	17	h.	h.	PROPN
ajbmeb-1073	113	18	(	(	PUNCT
ajbmeb-1073	113	19	2013	2013	NUM
ajbmeb-1073	113	20	)	)	PUNCT
ajbmeb-1073	113	21	.	.	PUNCT
ajbmeb-1073	114	1	the	the	DET
ajbmeb-1073	114	2	significance	significance	NOUN
ajbmeb-1073	114	3	of	of	ADP
ajbmeb-1073	114	4	human	human	ADJ
ajbmeb-1073	114	5	capital	capital	NOUN
ajbmeb-1073	114	6	disclosures	disclosure	NOUN
ajbmeb-1073	114	7	in	in	ADP
ajbmeb-1073	114	8	corporate	corporate	ADJ
ajbmeb-1073	114	9	annual	annual	ADJ
ajbmeb-1073	114	10	reports	report	NOUN
ajbmeb-1073	114	11	of	of	ADP
ajbmeb-1073	114	12	top	top	ADJ
ajbmeb-1073	114	13	south	south	ADJ
ajbmeb-1073	114	14	african	african	ADJ
ajbmeb-1073	114	15	listed	list	VERB
ajbmeb-1073	114	16	companies	company	NOUN
ajbmeb-1073	114	17	:	:	PUNCT
ajbmeb-1073	114	18	evidence	evidence	NOUN
ajbmeb-1073	114	19	from	from	ADP
ajbmeb-1073	114	20	the	the	DET
ajbmeb-1073	114	21	financial	financial	ADJ
ajbmeb-1073	114	22	directors	director	NOUN
ajbmeb-1073	114	23	and	and	CCONJ
ajbmeb-1073	114	24	managers	manager	NOUN
ajbmeb-1073	114	25	.	.	PUNCT
ajbmeb-1073	115	1	african	african	ADJ
ajbmeb-1073	115	2	journal	journal	PROPN
ajbmeb-1073	115	3	of	of	ADP
ajbmeb-1073	115	4	business	business	NOUN
ajbmeb-1073	115	5	management	management	NOUN
ajbmeb-1073	115	6	,	,	PUNCT
ajbmeb-1073	115	7	7(34	7(34	NUM
ajbmeb-1073	115	8	)	)	PUNCT
ajbmeb-1073	115	9	,	,	PUNCT
ajbmeb-1073	115	10	3248	3248	NUM
ajbmeb-1073	115	11	-	-	SYM
ajbmeb-1073	115	12	3258	3258	NUM
ajbmeb-1073	115	13	.	.	PUNCT
ajbmeb-1073	116	1	4	4	X
ajbmeb-1073	116	2	.	.	X
ajbmeb-1073	116	3	adetokunbo	adetokunbo	PROPN
ajbmeb-1073	116	4	,	,	PUNCT
ajbmeb-1073	116	5	a.	a.	NOUN
ajbmeb-1073	116	6	m.	m.	PROPN
ajbmeb-1073	116	7	&	&	CCONJ
ajbmeb-1073	116	8	edioye	edioye	PROPN
ajbmeb-1073	116	9	,	,	PUNCT
ajbmeb-1073	116	10	o.	o.	PROPN
ajbmeb-1073	116	11	p.	p.	NOUN
ajbmeb-1073	116	12	(	(	PUNCT
ajbmeb-1073	116	13	2021	2021	NUM
ajbmeb-1073	116	14	)	)	PUNCT
ajbmeb-1073	116	15	.	.	PUNCT
ajbmeb-1073	117	1	response	response	NOUN
ajbmeb-1073	117	2	of	of	ADP
ajbmeb-1073	117	3	economic	economic	ADJ
ajbmeb-1073	117	4	growth	growth	NOUN
ajbmeb-1073	117	5	to	to	ADP
ajbmeb-1073	117	6	the	the	DET
ajbmeb-1073	117	7	dynamics	dynamic	NOUN
ajbmeb-1073	117	8	of	of	ADP
ajbmeb-1073	117	9	service	service	NOUN
ajbmeb-1073	117	10	sector	sector	NOUN
ajbmeb-1073	117	11	in	in	ADP
ajbmeb-1073	117	12	nigeria	nigeria	PROPN
ajbmeb-1073	117	13	.	.	PUNCT
ajbmeb-1073	118	1	future	future	ADJ
ajbmeb-1073	118	2	business	business	NOUN
ajbmeb-1073	118	3	journal	journal	NOUN
ajbmeb-1073	118	4	,	,	PUNCT
ajbmeb-1073	118	5	6(1	6(1	NUM
ajbmeb-1073	118	6	)	)	PUNCT
ajbmeb-1073	118	7	,	,	PUNCT
ajbmeb-1073	118	8	1	1	NUM
ajbmeb-1073	118	9	-	-	SYM
ajbmeb-1073	118	10	10	10	NUM
ajbmeb-1073	118	11	.	.	PUNCT
ajbmeb-1073	119	1	5	5	NUM
ajbmeb-1073	119	2	.	.	X
ajbmeb-1073	119	3	afolabi	afolabi	NOUN
ajbmeb-1073	119	4	,	,	PUNCT
ajbmeb-1073	120	1	s.	s.	PROPN
ajbmeb-1073	120	2	o.	o.	PROPN
ajbmeb-1073	120	3	(	(	PUNCT
ajbmeb-1073	120	4	2014	2014	NUM
ajbmeb-1073	120	5	)	)	PUNCT
ajbmeb-1073	120	6	.	.	PUNCT
ajbmeb-1073	121	1	human	human	ADJ
ajbmeb-1073	121	2	resources	resource	NOUN
ajbmeb-1073	121	3	accounting	accounting	NOUN
ajbmeb-1073	121	4	and	and	CCONJ
ajbmeb-1073	121	5	disclosure	disclosure	NOUN
ajbmeb-1073	121	6	in	in	ADP
ajbmeb-1073	121	7	financial	financial	ADJ
ajbmeb-1073	121	8	statement	statement	NOUN
ajbmeb-1073	121	9	:	:	PUNCT
ajbmeb-1073	121	10	literature	literature	PROPN
ajbmeb-1073	121	11	review	review	PROPN
ajbmeb-1073	121	12	.	.	PUNCT
ajbmeb-1073	122	1	research	research	NOUN
ajbmeb-1073	122	2	journal	journal	PROPN
ajbmeb-1073	122	3	of	of	ADP
ajbmeb-1073	122	4	finance	finance	NOUN
ajbmeb-1073	122	5	and	and	CCONJ
ajbmeb-1073	122	6	accounting	accounting	NOUN
ajbmeb-1073	122	7	,	,	PUNCT
ajbmeb-1073	122	8	5(22	5(22	NUM
ajbmeb-1073	122	9	)	)	PUNCT
ajbmeb-1073	122	10	,	,	PUNCT
ajbmeb-1073	122	11	64	64	NUM
ajbmeb-1073	122	12	-	-	SYM
ajbmeb-1073	122	13	75	75	NUM
ajbmeb-1073	122	14	.	.	PUNCT
ajbmeb-1073	123	1	6	6	NUM
ajbmeb-1073	123	2	.	.	X
ajbmeb-1073	123	3	american	american	PROPN
ajbmeb-1073	123	4	accounting	accounting	PROPN
ajbmeb-1073	123	5	association	association	PROPN
ajbmeb-1073	123	6	(	(	PUNCT
ajbmeb-1073	123	7	1973	1973	NUM
ajbmeb-1073	123	8	)	)	PUNCT
ajbmeb-1073	123	9	.	.	PUNCT
ajbmeb-1073	124	1	report	report	NOUN
ajbmeb-1073	124	2	of	of	ADP
ajbmeb-1073	124	3	the	the	DET
ajbmeb-1073	124	4	committee	committee	NOUN
ajbmeb-1073	124	5	on	on	ADP
ajbmeb-1073	124	6	human	human	ADJ
ajbmeb-1073	124	7	resource	resource	NOUN
ajbmeb-1073	124	8	accounting	accounting	NOUN
ajbmeb-1073	124	9	.	.	PUNCT
ajbmeb-1073	125	1	the	the	DET
ajbmeb-1073	125	2	accounting	accounting	NOUN
ajbmeb-1073	125	3	review	review	NOUN
ajbmeb-1073	125	4	,	,	PUNCT
ajbmeb-1073	125	5	48(supplement	48(supplement	NUM
ajbmeb-1073	125	6	)	)	PUNCT
ajbmeb-1073	125	7	,	,	PUNCT
ajbmeb-1073	125	8	169–185	169–185	NUM
ajbmeb-1073	125	9	.	.	PUNCT
ajbmeb-1073	126	1	7	7	X
ajbmeb-1073	126	2	.	.	X
ajbmeb-1073	126	3	armstrong	armstrong	PROPN
ajbmeb-1073	126	4	,	,	PUNCT
ajbmeb-1073	126	5	c.	c.	PROPN
ajbmeb-1073	126	6	s.	s.	PROPN
ajbmeb-1073	126	7	,	,	PUNCT
ajbmeb-1073	126	8	barth	barth	PROPN
ajbmeb-1073	126	9	,	,	PUNCT
ajbmeb-1073	126	10	m.	m.	PROPN
ajbmeb-1073	126	11	e.	e.	PROPN
ajbmeb-1073	126	12	,	,	PUNCT
ajbmeb-1073	126	13	jagolinzer	jagolinzer	PROPN
ajbmeb-1073	126	14	,	,	PUNCT
ajbmeb-1073	126	15	a.	a.	PROPN
ajbmeb-1073	126	16	d.	d.	PROPN
ajbmeb-1073	126	17	,	,	PUNCT
ajbmeb-1073	126	18	and	and	CCONJ
ajbmeb-1073	126	19	riedl	riedl	PROPN
ajbmeb-1073	126	20	,	,	PUNCT
ajbmeb-1073	126	21	e.	e.	PROPN
ajbmeb-1073	126	22	j.	j.	PROPN
ajbmeb-1073	126	23	(	(	PUNCT
ajbmeb-1073	126	24	2010	2010	NUM
ajbmeb-1073	126	25	)	)	PUNCT
ajbmeb-1073	126	26	.	.	PUNCT
ajbmeb-1073	127	1	market	market	NOUN
ajbmeb-1073	127	2	reaction	reaction	NOUN
ajbmeb-1073	127	3	to	to	ADP
ajbmeb-1073	127	4	the	the	DET
ajbmeb-1073	127	5	adoption	adoption	NOUN
ajbmeb-1073	127	6	of	of	ADP
ajbmeb-1073	127	7	ifrs	ifrs	PROPN
ajbmeb-1073	127	8	in	in	ADP
ajbmeb-1073	127	9	europe	europe	PROPN
ajbmeb-1073	127	10	.	.	PUNCT
ajbmeb-1073	128	1	the	the	DET
ajbmeb-1073	128	2	accounting	accounting	NOUN
ajbmeb-1073	128	3	review	review	NOUN
ajbmeb-1073	128	4	,	,	PUNCT
ajbmeb-1073	128	5	85(1):31–61	85(1):31–61	NUM
ajbmeb-1073	128	6	.	.	PUNCT
ajbmeb-1073	129	1	american	american	PROPN
ajbmeb-1073	129	2	journal	journal	PROPN
ajbmeb-1073	129	3	of	of	ADP
ajbmeb-1073	129	4	business	business	NOUN
ajbmeb-1073	129	5	management	management	NOUN
ajbmeb-1073	129	6	,	,	PUNCT
ajbmeb-1073	129	7	economics	economic	NOUN
ajbmeb-1073	129	8	and	and	CCONJ
ajbmeb-1073	129	9	banking	banking	NOUN
ajbmeb-1073	129	10	volume	volume	NOUN
ajbmeb-1073	129	11	14	14	NUM
ajbmeb-1073	129	12	july	july	PROPN
ajbmeb-1073	129	13	,	,	PUNCT
ajbmeb-1073	129	14	2023	2023	NUM
ajbmeb-1073	129	15	p	p	NOUN
ajbmeb-1073	129	16	a	a	DET
ajbmeb-1073	129	17	g	g	NOUN
ajbmeb-1073	129	18	e	e	NOUN
ajbmeb-1073	129	19	|	|	ADV
ajbmeb-1073	129	20	74	74	NUM
ajbmeb-1073	129	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1073	129	22	8	8	NUM
ajbmeb-1073	129	23	.	.	PUNCT
ajbmeb-1073	129	24	arvidsson	arvidsson	PROPN
ajbmeb-1073	129	25	,	,	PUNCT
ajbmeb-1073	129	26	s.	s.	PROPN
ajbmeb-1073	129	27	(	(	PUNCT
ajbmeb-1073	129	28	2011	2011	NUM
ajbmeb-1073	129	29	)	)	PUNCT
ajbmeb-1073	129	30	.	.	PUNCT
ajbmeb-1073	130	1	disclosure	disclosure	NOUN
ajbmeb-1073	130	2	of	of	ADP
ajbmeb-1073	130	3	non	non	ADJ
ajbmeb-1073	130	4	-	-	ADJ
ajbmeb-1073	130	5	financial	financial	ADJ
ajbmeb-1073	130	6	information	information	NOUN
ajbmeb-1073	130	7	in	in	ADP
ajbmeb-1073	130	8	the	the	DET
ajbmeb-1073	130	9	annual	annual	ADJ
ajbmeb-1073	130	10	report	report	NOUN
ajbmeb-1073	130	11	;	;	PUNCT
ajbmeb-1073	130	12	a	a	DET
ajbmeb-1073	130	13	managementteam	managementteam	PROPN
ajbmeb-1073	130	14	perspective	perspective	NOUN
ajbmeb-1073	130	15	.	.	PUNCT
ajbmeb-1073	131	1	journal	journal	PROPN
ajbmeb-1073	131	2	of	of	ADP
ajbmeb-1073	131	3	intellectual	intellectual	ADJ
ajbmeb-1073	131	4	capital	capital	NOUN
ajbmeb-1073	131	5	,	,	PUNCT
ajbmeb-1073	131	6	12(2	12(2	NUM
ajbmeb-1073	131	7	)	)	PUNCT
ajbmeb-1073	131	8	,	,	PUNCT
ajbmeb-1073	131	9	277	277	NUM
ajbmeb-1073	131	10	-	-	SYM
ajbmeb-1073	131	11	300	300	NUM
ajbmeb-1073	131	12	.	.	PUNCT
ajbmeb-1073	132	1	9	9	NUM
ajbmeb-1073	132	2	.	.	X
ajbmeb-1073	132	3	bassey	bassey	PROPN
ajbmeb-1073	132	4	,	,	PUNCT
ajbmeb-1073	132	5	b.	b.	PROPN
ajbmeb-1073	132	6	e.	e.	PROPN
ajbmeb-1073	132	7	&	&	CCONJ
ajbmeb-1073	132	8	tapang	tapang	PROPN
ajbmeb-1073	132	9	,	,	PUNCT
ajbmeb-1073	132	10	a.	a.	NOUN
ajbmeb-1073	132	11	t.	t.	PROPN
ajbmeb-1073	132	12	(	(	PUNCT
ajbmeb-1073	132	13	2012	2012	NUM
ajbmeb-1073	132	14	)	)	PUNCT
ajbmeb-1073	132	15	.	.	PUNCT
ajbmeb-1073	133	1	expensed	expense	VERB
ajbmeb-1073	133	2	human	human	ADJ
ajbmeb-1073	133	3	resources	resource	NOUN
ajbmeb-1073	133	4	cost	cost	NOUN
ajbmeb-1073	133	5	and	and	CCONJ
ajbmeb-1073	133	6	its	its	PRON
ajbmeb-1073	133	7	influence	influence	NOUN
ajbmeb-1073	133	8	on	on	ADP
ajbmeb-1073	133	9	corporate	corporate	ADJ
ajbmeb-1073	133	10	productivity	productivity	NOUN
ajbmeb-1073	133	11	:	:	PUNCT
ajbmeb-1073	133	12	a	a	DET
ajbmeb-1073	133	13	study	study	NOUN
ajbmeb-1073	133	14	of	of	ADP
ajbmeb-1073	133	15	selected	select	VERB
ajbmeb-1073	133	16	companies	company	NOUN
ajbmeb-1073	133	17	in	in	ADP
ajbmeb-1073	133	18	nigeria	nigeria	PROPN
ajbmeb-1073	133	19	.	.	PUNCT
ajbmeb-1073	134	1	global	global	ADJ
ajbmeb-1073	134	2	journal	journal	PROPN
ajbmeb-1073	134	3	of	of	ADP
ajbmeb-1073	134	4	management	management	NOUN
ajbmeb-1073	134	5	and	and	CCONJ
ajbmeb-1073	134	6	business	business	NOUN
ajbmeb-1073	134	7	research	research	NOUN
ajbmeb-1073	134	8	,	,	PUNCT
ajbmeb-1073	134	9	12(5	12(5	NUM
ajbmeb-1073	134	10	)	)	PUNCT
ajbmeb-1073	134	11	,	,	PUNCT
ajbmeb-1073	134	12	3	3	NUM
ajbmeb-1073	134	13	-	-	SYM
ajbmeb-1073	134	14	8	8	NUM
ajbmeb-1073	134	15	.	.	NOUN
ajbmeb-1073	134	16	10	10	NUM
ajbmeb-1073	134	17	.	.	X
ajbmeb-1073	135	1	bassi	bassi	PROPN
ajbmeb-1073	135	2	,	,	PUNCT
ajbmeb-1073	135	3	l.	l.	PROPN
ajbmeb-1073	135	4	,	,	PUNCT
ajbmeb-1073	135	5	creelman	creelman	PROPN
ajbmeb-1073	135	6	,	,	PUNCT
ajbmeb-1073	135	7	d.	d.	PROPN
ajbmeb-1073	135	8	,	,	PUNCT
ajbmeb-1073	135	9	&	&	CCONJ
ajbmeb-1073	135	10	lambert	lambert	PROPN
ajbmeb-1073	135	11	,	,	PUNCT
ajbmeb-1073	135	12	a.	a.	NOUN
ajbmeb-1073	135	13	(	(	PUNCT
ajbmeb-1073	135	14	2015	2015	NUM
ajbmeb-1073	135	15	)	)	PUNCT
ajbmeb-1073	135	16	.	.	PUNCT
ajbmeb-1073	136	1	advancing	advance	VERB
ajbmeb-1073	136	2	the	the	DET
ajbmeb-1073	136	3	hr	hr	NOUN
ajbmeb-1073	136	4	profession	profession	NOUN
ajbmeb-1073	136	5	:	:	PUNCT
ajbmeb-1073	136	6	consistent	consistent	ADJ
ajbmeb-1073	136	7	standards	standard	NOUN
ajbmeb-1073	136	8	in	in	ADP
ajbmeb-1073	136	9	reporting	report	VERB
ajbmeb-1073	136	10	sustainable	sustainable	ADJ
ajbmeb-1073	136	11	human	human	ADJ
ajbmeb-1073	136	12	capital	capital	NOUN
ajbmeb-1073	136	13	outcomes	outcome	NOUN
ajbmeb-1073	136	14	.	.	PUNCT
ajbmeb-1073	137	1	people	people	NOUN
ajbmeb-1073	137	2	&	&	CCONJ
ajbmeb-1073	137	3	strategy	strategy	NOUN
ajbmeb-1073	137	4	,	,	PUNCT
ajbmeb-1073	137	5	38(2	38(2	NOUN
ajbmeb-1073	137	6	)	)	PUNCT
ajbmeb-1073	137	7	,	,	PUNCT
ajbmeb-1073	137	8	71	71	NUM
ajbmeb-1073	137	9	-	-	SYM
ajbmeb-1073	137	10	75	75	NUM
ajbmeb-1073	137	11	.	.	PUNCT
ajbmeb-1073	137	12	11	11	NUM
ajbmeb-1073	137	13	.	.	X
ajbmeb-1073	137	14	bassi	bassi	PROPN
ajbmeb-1073	137	15	,	,	PUNCT
ajbmeb-1073	137	16	l.	l.	PROPN
ajbmeb-1073	137	17	,	,	PUNCT
ajbmeb-1073	137	18	harrison	harrison	PROPN
ajbmeb-1073	137	19	,	,	PUNCT
ajbmeb-1073	137	20	p.	p.	PROPN
ajbmeb-1073	137	21	,	,	PUNCT
ajbmeb-1073	137	22	ludwig	ludwig	PROPN
ajbmeb-1073	137	23	,	,	PUNCT
ajbmeb-1073	137	24	j.	j.	PROPN
ajbmeb-1073	137	25	&	&	CCONJ
ajbmeb-1073	137	26	mcmurrer	mcmurrer	PROPN
ajbmeb-1073	137	27	,	,	PUNCT
ajbmeb-1073	137	28	d.	d.	PROPN
ajbmeb-1073	137	29	(	(	PUNCT
ajbmeb-1073	137	30	2004	2004	NUM
ajbmeb-1073	137	31	)	)	PUNCT
ajbmeb-1073	137	32	.	.	PUNCT
ajbmeb-1073	138	1	the	the	DET
ajbmeb-1073	138	2	impact	impact	NOUN
ajbmeb-1073	138	3	of	of	ADP
ajbmeb-1073	138	4	u.s	u.s	PROPN
ajbmeb-1073	138	5	.	.	PROPN
ajbmeb-1073	138	6	firms	firm	NOUN
ajbmeb-1073	138	7	´	´	PART
ajbmeb-1073	138	8	investments	investment	NOUN
ajbmeb-1073	138	9	in	in	ADP
ajbmeb-1073	138	10	human	human	ADJ
ajbmeb-1073	138	11	capital	capital	NOUN
ajbmeb-1073	138	12	on	on	ADP
ajbmeb-1073	138	13	stock	stock	NOUN
ajbmeb-1073	138	14	prices	price	NOUN
ajbmeb-1073	138	15	.	.	PUNCT
ajbmeb-1073	139	1	http://www.mtdiabloastd.org/resources/documents/meetings/2010	http://www.mtdiabloastd.org/resources/documents/meetings/2010	PROPN
ajbmeb-1073	139	2	07%20gina%20jesse%20impact%20on%20stock%202004%20research	07%20gina%20jesse%20impact%20on%20stock%202004%20research	PROPN
ajbmeb-1073	139	3	-	-	PUNCT
ajbmeb-1073	139	4	bassi.pdf	bassi.pdf	NOUN
ajbmeb-1073	139	5	.	.	PUNCT
ajbmeb-1073	140	1	[	[	X
ajbmeb-1073	140	2	retrieved	retrieve	VERB
ajbmeb-1073	140	3	2015	2015	NUM
ajbmeb-1073	140	4	-	-	SYM
ajbmeb-1073	140	5	06	06	NUM
ajbmeb-1073	140	6	-	-	PUNCT
ajbmeb-1073	140	7	04	04	NUM
ajbmeb-1073	140	8	]	]	PUNCT
ajbmeb-1073	140	9	12	12	NUM
ajbmeb-1073	140	10	.	.	PUNCT
ajbmeb-1073	141	1	ballester	ballester	NOUN
ajbmeb-1073	141	2	,	,	PUNCT
ajbmeb-1073	141	3	m.	m.	NOUN
ajbmeb-1073	141	4	,	,	PUNCT
ajbmeb-1073	141	5	livnat	livnat	NOUN
ajbmeb-1073	141	6	,	,	PUNCT
ajbmeb-1073	141	7	j.	j.	PROPN
ajbmeb-1073	141	8	,	,	PUNCT
ajbmeb-1073	141	9	and	and	CCONJ
ajbmeb-1073	141	10	sinha	sinha	NOUN
ajbmeb-1073	141	11	,	,	PUNCT
ajbmeb-1073	141	12	n.	n.	PROPN
ajbmeb-1073	141	13	(	(	PUNCT
ajbmeb-1073	141	14	2002	2002	NUM
ajbmeb-1073	141	15	)	)	PUNCT
ajbmeb-1073	141	16	.	.	PUNCT
ajbmeb-1073	142	1	labor	labor	NOUN
ajbmeb-1073	142	2	costs	cost	NOUN
ajbmeb-1073	142	3	and	and	CCONJ
ajbmeb-1073	142	4	investments	investment	NOUN
ajbmeb-1073	142	5	in	in	ADP
ajbmeb-1073	142	6	human	human	ADJ
ajbmeb-1073	142	7	capital	capital	NOUN
ajbmeb-1073	142	8	.	.	PUNCT
ajbmeb-1073	143	1	journal	journal	PROPN
ajbmeb-1073	143	2	of	of	ADP
ajbmeb-1073	143	3	accounting	accounting	NOUN
ajbmeb-1073	143	4	,	,	PUNCT
ajbmeb-1073	143	5	auditing	auditing	NOUN
ajbmeb-1073	143	6	&	&	CCONJ
ajbmeb-1073	143	7	finance	finance	PROPN
ajbmeb-1073	143	8	,	,	PUNCT
ajbmeb-1073	143	9	17(4):351–373	17(4):351–373	PROPN
ajbmeb-1073	143	10	.	.	PROPN
ajbmeb-1073	143	11	13	13	NUM
ajbmeb-1073	143	12	.	.	PUNCT
ajbmeb-1073	144	1	banker	banker	NOUN
ajbmeb-1073	144	2	,	,	PUNCT
ajbmeb-1073	144	3	r.	r.	PROPN
ajbmeb-1073	144	4	d.	d.	PROPN
ajbmeb-1073	144	5	,	,	PUNCT
ajbmeb-1073	144	6	huang	huang	PROPN
ajbmeb-1073	144	7	,	,	PUNCT
ajbmeb-1073	144	8	r.	r.	PROPN
ajbmeb-1073	144	9	,	,	PUNCT
ajbmeb-1073	144	10	natarajan	natarajan	PROPN
ajbmeb-1073	144	11	,	,	PUNCT
ajbmeb-1073	144	12	r.	r.	PROPN
ajbmeb-1073	144	13	,	,	PUNCT
ajbmeb-1073	144	14	and	and	CCONJ
ajbmeb-1073	144	15	zhao	zhao	PROPN
ajbmeb-1073	144	16	,	,	PUNCT
ajbmeb-1073	144	17	s.	s.	PROPN
ajbmeb-1073	144	18	(	(	PUNCT
ajbmeb-1073	144	19	2019	2019	NUM
ajbmeb-1073	144	20	)	)	PUNCT
ajbmeb-1073	144	21	.	.	PUNCT
ajbmeb-1073	145	1	market	market	NOUN
ajbmeb-1073	145	2	valuation	valuation	NOUN
ajbmeb-1073	145	3	of	of	ADP
ajbmeb-1073	145	4	intangible	intangible	ADJ
ajbmeb-1073	145	5	asset	asset	NOUN
ajbmeb-1073	145	6	:	:	PUNCT
ajbmeb-1073	145	7	evidence	evidence	NOUN
ajbmeb-1073	145	8	on	on	ADP
ajbmeb-1073	145	9	sg&a	sg&a	PROPN
ajbmeb-1073	145	10	expenditure	expenditure	NOUN
ajbmeb-1073	145	11	.	.	PUNCT
ajbmeb-1073	146	1	the	the	DET
ajbmeb-1073	146	2	accounting	accounting	NOUN
ajbmeb-1073	146	3	review	review	NOUN
ajbmeb-1073	146	4	,	,	PUNCT
ajbmeb-1073	146	5	94(6):61–90	94(6):61–90	NUM
ajbmeb-1073	146	6	.	.	NOUN
ajbmeb-1073	146	7	14	14	NUM
ajbmeb-1073	146	8	.	.	PUNCT
ajbmeb-1073	147	1	boedker	boedker	PROPN
ajbmeb-1073	147	2	,	,	PUNCT
ajbmeb-1073	147	3	c.	c.	PROPN
ajbmeb-1073	147	4	,	,	PUNCT
ajbmeb-1073	147	5	mouristan	mouristan	PROPN
ajbmeb-1073	147	6	,	,	PUNCT
ajbmeb-1073	147	7	j.	j.	PROPN
ajbmeb-1073	147	8	&	&	CCONJ
ajbmeb-1073	147	9	guthrie	guthrie	PROPN
ajbmeb-1073	147	10	,	,	PUNCT
ajbmeb-1073	147	11	j.	j.	PROPN
ajbmeb-1073	147	12	(	(	PUNCT
ajbmeb-1073	147	13	2008	2008	NUM
ajbmeb-1073	147	14	)	)	PUNCT
ajbmeb-1073	147	15	.	.	PUNCT
ajbmeb-1073	148	1	enhanced	enhance	VERB
ajbmeb-1073	148	2	business	business	NOUN
ajbmeb-1073	148	3	reporting	reporting	NOUN
ajbmeb-1073	148	4	:	:	PUNCT
ajbmeb-1073	148	5	international	international	ADJ
ajbmeb-1073	148	6	trends	trend	NOUN
ajbmeb-1073	148	7	and	and	CCONJ
ajbmeb-1073	148	8	possible	possible	ADJ
ajbmeb-1073	148	9	policy	policy	NOUN
ajbmeb-1073	148	10	directions	direction	NOUN
ajbmeb-1073	148	11	.	.	PUNCT
ajbmeb-1073	149	1	journal	journal	NOUN
ajbmeb-1073	149	2	of	of	ADP
ajbmeb-1073	149	3	human	human	ADJ
ajbmeb-1073	149	4	resource	resource	NOUN
ajbmeb-1073	149	5	costing	costing	NOUN
ajbmeb-1073	149	6	&	&	CCONJ
ajbmeb-1073	149	7	accounting	accounting	NOUN
ajbmeb-1073	149	8	,	,	PUNCT
ajbmeb-1073	149	9	12(1	12(1	NUM
ajbmeb-1073	149	10	)	)	PUNCT
ajbmeb-1073	149	11	,	,	PUNCT
ajbmeb-1073	149	12	14	14	NUM
ajbmeb-1073	149	13	.	.	NOUN
ajbmeb-1073	149	14	15	15	NUM
ajbmeb-1073	149	15	.	.	PUNCT
ajbmeb-1073	150	1	bontis	bontis	PROPN
ajbmeb-1073	150	2	,	,	PUNCT
ajbmeb-1073	150	3	n.	n.	PROPN
ajbmeb-1073	150	4	,	,	PUNCT
ajbmeb-1073	150	5	keow	keow	PROPN
ajbmeb-1073	150	6	,	,	PUNCT
ajbmeb-1073	150	7	w.c	w.c	PROPN
ajbmeb-1073	150	8	.	.	PROPN
ajbmeb-1073	150	9	&	&	CCONJ
ajbmeb-1073	150	10	richardson	richardson	PROPN
ajbmeb-1073	150	11	,	,	PUNCT
ajbmeb-1073	150	12	s.	s.	PROPN
ajbmeb-1073	150	13	(	(	PUNCT
ajbmeb-1073	150	14	2000	2000	NUM
ajbmeb-1073	150	15	)	)	PUNCT
ajbmeb-1073	150	16	.	.	PUNCT
ajbmeb-1073	151	1	intellectual	intellectual	ADJ
ajbmeb-1073	151	2	capital	capital	NOUN
ajbmeb-1073	151	3	and	and	CCONJ
ajbmeb-1073	151	4	business	business	NOUN
ajbmeb-1073	151	5	performance	performance	NOUN
ajbmeb-1073	151	6	in	in	ADP
ajbmeb-1073	151	7	malaysian	malaysian	ADJ
ajbmeb-1073	151	8	industries	industry	NOUN
ajbmeb-1073	151	9	.	.	PUNCT
ajbmeb-1073	152	1	journal	journal	PROPN
ajbmeb-1073	152	2	of	of	ADP
ajbmeb-1073	152	3	intellectual	intellectual	ADJ
ajbmeb-1073	152	4	capital	capital	NOUN
ajbmeb-1073	152	5	,	,	PUNCT
ajbmeb-1073	152	6	1(1	1(1	NUM
ajbmeb-1073	152	7	)	)	PUNCT
ajbmeb-1073	152	8	,	,	PUNCT
ajbmeb-1073	152	9	85	85	NUM
ajbmeb-1073	152	10	-	-	SYM
ajbmeb-1073	152	11	100	100	NUM
ajbmeb-1073	152	12	.	.	PUNCT
ajbmeb-1073	153	1	16	16	NUM
ajbmeb-1073	153	2	.	.	PUNCT
ajbmeb-1073	154	1	bontis	bontis	PROPN
ajbmeb-1073	154	2	,	,	PUNCT
ajbmeb-1073	154	3	n.	n.	PROPN
ajbmeb-1073	154	4	(	(	PUNCT
ajbmeb-1073	154	5	2001	2001	NUM
ajbmeb-1073	154	6	)	)	PUNCT
ajbmeb-1073	154	7	.	.	PUNCT
ajbmeb-1073	155	1	assessing	assess	VERB
ajbmeb-1073	155	2	knowledge	knowledge	NOUN
ajbmeb-1073	155	3	assets	asset	NOUN
ajbmeb-1073	155	4	:	:	PUNCT
ajbmeb-1073	155	5	a	a	DET
ajbmeb-1073	155	6	review	review	NOUN
ajbmeb-1073	155	7	of	of	ADP
ajbmeb-1073	155	8	the	the	DET
ajbmeb-1073	155	9	models	model	NOUN
ajbmeb-1073	155	10	used	use	VERB
ajbmeb-1073	155	11	to	to	PART
ajbmeb-1073	155	12	measure	measure	VERB
ajbmeb-1073	155	13	intellectual	intellectual	ADJ
ajbmeb-1073	155	14	capital	capital	NOUN
ajbmeb-1073	155	15	.	.	PUNCT
ajbmeb-1073	156	1	international	international	ADJ
ajbmeb-1073	156	2	journal	journal	PROPN
ajbmeb-1073	156	3	of	of	ADP
ajbmeb-1073	156	4	management	management	NOUN
ajbmeb-1073	156	5	reviews	review	NOUN
ajbmeb-1073	156	6	,	,	PUNCT
ajbmeb-1073	156	7	3(1	3(1	NUM
ajbmeb-1073	156	8	)	)	PUNCT
ajbmeb-1073	156	9	,	,	PUNCT
ajbmeb-1073	156	10	41	41	NUM
ajbmeb-1073	156	11	-	-	SYM
ajbmeb-1073	156	12	60	60	NUM
ajbmeb-1073	156	13	.	.	PUNCT
ajbmeb-1073	156	14	17	17	NUM
ajbmeb-1073	156	15	.	.	PUNCT
ajbmeb-1073	157	1	chen	chen	PROPN
ajbmeb-1073	157	2	,	,	PUNCT
ajbmeb-1073	157	3	m	m	PROPN
ajbmeb-1073	157	4	-	-	PROPN
ajbmeb-1073	157	5	c.	c.	PROPN
ajbmeb-1073	157	6	,	,	PUNCT
ajbmeb-1073	157	7	cheng	cheng	PROPN
ajbmeb-1073	157	8	,	,	PUNCT
ajbmeb-1073	157	9	s	s	PROPN
ajbmeb-1073	157	10	-	-	PUNCT
ajbmeb-1073	157	11	j.	j.	PROPN
ajbmeb-1073	157	12	&	&	CCONJ
ajbmeb-1073	157	13	hwang	hwang	PROPN
ajbmeb-1073	157	14	,	,	PUNCT
ajbmeb-1073	157	15	y.	y.	PROPN
ajbmeb-1073	157	16	(	(	PUNCT
ajbmeb-1073	157	17	2005	2005	NUM
ajbmeb-1073	157	18	)	)	PUNCT
ajbmeb-1073	157	19	.	.	PUNCT
ajbmeb-1073	158	1	an	an	DET
ajbmeb-1073	158	2	empirical	empirical	ADJ
ajbmeb-1073	158	3	investigation	investigation	NOUN
ajbmeb-1073	158	4	of	of	ADP
ajbmeb-1073	158	5	the	the	DET
ajbmeb-1073	158	6	relationship	relationship	NOUN
ajbmeb-1073	158	7	between	between	ADP
ajbmeb-1073	158	8	intellectual	intellectual	ADJ
ajbmeb-1073	158	9	capital	capital	NOUN
ajbmeb-1073	158	10	and	and	CCONJ
ajbmeb-1073	158	11	firms	firm	NOUN
ajbmeb-1073	158	12	´	´	NOUN
ajbmeb-1073	158	13	market	market	NOUN
ajbmeb-1073	158	14	value	value	NOUN
ajbmeb-1073	158	15	and	and	CCONJ
ajbmeb-1073	158	16	financial	financial	ADJ
ajbmeb-1073	158	17	performance	performance	NOUN
ajbmeb-1073	158	18	.	.	PUNCT
ajbmeb-1073	159	1	journal	journal	PROPN
ajbmeb-1073	159	2	of	of	ADP
ajbmeb-1073	159	3	intellectual	intellectual	ADJ
ajbmeb-1073	159	4	capital	capital	NOUN
ajbmeb-1073	159	5	,	,	PUNCT
ajbmeb-1073	159	6	6(2	6(2	NUM
ajbmeb-1073	159	7	)	)	PUNCT
ajbmeb-1073	159	8	,	,	PUNCT
ajbmeb-1073	159	9	159	159	NUM
ajbmeb-1073	159	10	-	-	SYM
ajbmeb-1073	159	11	176	176	NUM
ajbmeb-1073	159	12	.	.	PUNCT
ajbmeb-1073	159	13	18	18	NUM
ajbmeb-1073	159	14	.	.	PUNCT
ajbmeb-1073	160	1	chen	chen	PROPN
ajbmeb-1073	160	2	,	,	PUNCT
ajbmeb-1073	160	3	n.f	n.f	PROPN
ajbmeb-1073	160	4	.	.	PROPN
ajbmeb-1073	160	5	,	,	PUNCT
ajbmeb-1073	160	6	roll	roll	PROPN
ajbmeb-1073	160	7	,	,	PUNCT
ajbmeb-1073	160	8	r.	r.	PROPN
ajbmeb-1073	160	9	&	&	CCONJ
ajbmeb-1073	160	10	ross	ross	PROPN
ajbmeb-1073	160	11	,	,	PUNCT
ajbmeb-1073	160	12	s.a	s.a	PROPN
ajbmeb-1073	160	13	.	.	PROPN
ajbmeb-1073	160	14	(	(	PUNCT
ajbmeb-1073	160	15	1986	1986	NUM
ajbmeb-1073	160	16	)	)	PUNCT
ajbmeb-1073	160	17	.	.	PUNCT
ajbmeb-1073	161	1	economic	economic	ADJ
ajbmeb-1073	161	2	forces	force	NOUN
ajbmeb-1073	161	3	and	and	CCONJ
ajbmeb-1073	161	4	the	the	DET
ajbmeb-1073	161	5	stock	stock	NOUN
ajbmeb-1073	161	6	market	market	NOUN
ajbmeb-1073	161	7	.	.	PUNCT
ajbmeb-1073	162	1	journal	journal	NOUN
ajbmeb-1073	162	2	of	of	ADP
ajbmeb-1073	162	3	business	business	NOUN
ajbmeb-1073	162	4	,	,	PUNCT
ajbmeb-1073	162	5	59(3	59(3	NUM
ajbmeb-1073	162	6	)	)	PUNCT
ajbmeb-1073	162	7	,	,	PUNCT
ajbmeb-1073	162	8	383	383	NUM
ajbmeb-1073	162	9	-	-	SYM
ajbmeb-1073	162	10	403	403	NUM
ajbmeb-1073	162	11	.	.	PUNCT
ajbmeb-1073	163	1	19	19	NUM
ajbmeb-1073	163	2	.	.	X
ajbmeb-1073	163	3	collins	collins	PROPN
ajbmeb-1073	163	4	,	,	PUNCT
ajbmeb-1073	163	5	d.	d.	PROPN
ajbmeb-1073	163	6	,	,	PUNCT
ajbmeb-1073	163	7	edward	edward	PROPN
ajbmeb-1073	163	8	,	,	PUNCT
ajbmeb-1073	163	9	m.	m.	PROPN
ajbmeb-1073	163	10	&	&	CCONJ
ajbmeb-1073	163	11	weiss	weiss	PROPN
ajbmeb-1073	163	12	,	,	PUNCT
ajbmeb-1073	163	13	i.	i.	PROPN
ajbmeb-1073	163	14	(	(	PUNCT
ajbmeb-1073	163	15	1997	1997	NUM
ajbmeb-1073	163	16	)	)	PUNCT
ajbmeb-1073	163	17	.	.	PUNCT
ajbmeb-1073	164	1	changes	change	NOUN
ajbmeb-1073	164	2	in	in	ADP
ajbmeb-1073	164	3	the	the	DET
ajbmeb-1073	164	4	value	value	NOUN
ajbmeb-1073	164	5	-	-	PUNCT
ajbmeb-1073	164	6	relevance	relevance	NOUN
ajbmeb-1073	164	7	of	of	ADP
ajbmeb-1073	164	8	earnings	earning	NOUN
ajbmeb-1073	164	9	and	and	CCONJ
ajbmeb-1073	164	10	book	book	NOUN
ajbmeb-1073	164	11	values	value	NOUN
ajbmeb-1073	164	12	over	over	ADP
ajbmeb-1073	164	13	the	the	DET
ajbmeb-1073	164	14	past	past	ADJ
ajbmeb-1073	164	15	forty	forty	NUM
ajbmeb-1073	164	16	years	year	NOUN
ajbmeb-1073	164	17	.	.	PUNCT
ajbmeb-1073	165	1	journal	journal	NOUN
ajbmeb-1073	165	2	of	of	ADP
ajbmeb-1073	165	3	accounting	accounting	NOUN
ajbmeb-1073	165	4	and	and	CCONJ
ajbmeb-1073	165	5	economics	economic	NOUN
ajbmeb-1073	165	6	,	,	PUNCT
ajbmeb-1073	165	7	24	24	NUM
ajbmeb-1073	165	8	,	,	PUNCT
ajbmeb-1073	165	9	39	39	NUM
ajbmeb-1073	165	10	-	-	SYM
ajbmeb-1073	165	11	67	67	NUM
ajbmeb-1073	165	12	.	.	NOUN
ajbmeb-1073	165	13	20	20	NUM
ajbmeb-1073	165	14	.	.	PUNCT
ajbmeb-1073	166	1	cormier	cormier	NOUN
ajbmeb-1073	166	2	,	,	PUNCT
ajbmeb-1073	166	3	d.	d.	PROPN
ajbmeb-1073	166	4	,	,	PUNCT
ajbmeb-1073	166	5	aerts	aert	NOUN
ajbmeb-1073	166	6	,	,	PUNCT
ajbmeb-1073	166	7	w.	w.	PROPN
ajbmeb-1073	166	8	,	,	PUNCT
ajbmeb-1073	166	9	ledoux	ledoux	PROPN
ajbmeb-1073	166	10	,	,	PUNCT
ajbmeb-1073	166	11	m	m	PROPN
ajbmeb-1073	166	12	-	-	PUNCT
ajbmeb-1073	166	13	j.	j.	PROPN
ajbmeb-1073	166	14	&	&	CCONJ
ajbmeb-1073	166	15	magnan	magnan	PROPN
ajbmeb-1073	166	16	,	,	PUNCT
ajbmeb-1073	166	17	m.	m.	NOUN
ajbmeb-1073	166	18	(	(	PUNCT
ajbmeb-1073	166	19	2009	2009	NUM
ajbmeb-1073	166	20	)	)	PUNCT
ajbmeb-1073	166	21	.	.	PUNCT
ajbmeb-1073	167	1	attributes	attribute	NOUN
ajbmeb-1073	167	2	of	of	ADP
ajbmeb-1073	167	3	social	social	ADJ
ajbmeb-1073	167	4	and	and	CCONJ
ajbmeb-1073	167	5	human	human	ADJ
ajbmeb-1073	167	6	capital	capital	NOUN
ajbmeb-1073	167	7	disclosure	disclosure	NOUN
ajbmeb-1073	167	8	and	and	CCONJ
ajbmeb-1073	167	9	information	information	NOUN
ajbmeb-1073	167	10	asymmetry	asymmetry	NOUN
ajbmeb-1073	167	11	between	between	ADP
ajbmeb-1073	167	12	managers	manager	NOUN
ajbmeb-1073	167	13	and	and	CCONJ
ajbmeb-1073	167	14	investors	investor	NOUN
ajbmeb-1073	167	15	.	.	PUNCT
ajbmeb-1073	168	1	canadian	canadian	ADJ
ajbmeb-1073	168	2	journal	journal	PROPN
ajbmeb-1073	168	3	of	of	ADP
ajbmeb-1073	168	4	administrative	administrative	ADJ
ajbmeb-1073	168	5	sciences	sciences	PROPN
ajbmeb-1073	168	6	,	,	PUNCT
ajbmeb-1073	168	7	26(1	26(1	NUM
ajbmeb-1073	168	8	)	)	PUNCT
ajbmeb-1073	168	9	,	,	PUNCT
ajbmeb-1073	168	10	71	71	NUM
ajbmeb-1073	168	11	-	-	SYM
ajbmeb-1073	168	12	88	88	NUM
ajbmeb-1073	168	13	.	.	PUNCT
ajbmeb-1073	169	1	21	21	NUM
ajbmeb-1073	169	2	.	.	PUNCT
ajbmeb-1073	170	1	cornell	cornell	PROPN
ajbmeb-1073	170	2	,	,	PUNCT
ajbmeb-1073	170	3	b.	b.	PROPN
ajbmeb-1073	170	4	(	(	PUNCT
ajbmeb-1073	170	5	1999	1999	NUM
ajbmeb-1073	170	6	)	)	PUNCT
ajbmeb-1073	170	7	.	.	PUNCT
ajbmeb-1073	171	1	the	the	DET
ajbmeb-1073	171	2	equity	equity	NOUN
ajbmeb-1073	171	3	risk	risk	NOUN
ajbmeb-1073	171	4	premium	premium	NOUN
ajbmeb-1073	171	5	:	:	PUNCT
ajbmeb-1073	171	6	the	the	DET
ajbmeb-1073	171	7	long	long	ADV
ajbmeb-1073	171	8	-	-	PUNCT
ajbmeb-1073	171	9	run	run	VERB
ajbmeb-1073	171	10	future	future	NOUN
ajbmeb-1073	171	11	of	of	ADP
ajbmeb-1073	171	12	the	the	DET
ajbmeb-1073	171	13	stock	stock	NOUN
ajbmeb-1073	171	14	market	market	NOUN
ajbmeb-1073	171	15	.	.	PUNCT
ajbmeb-1073	172	1	1st	1st	PROPN
ajbmeb-1073	172	2	edition	edition	PROPN
ajbmeb-1073	172	3	.	.	PUNCT
ajbmeb-1073	173	1	new	new	PROPN
ajbmeb-1073	173	2	york	york	PROPN
ajbmeb-1073	173	3	:	:	PUNCT
ajbmeb-1073	173	4	wiley	wiley	PROPN
ajbmeb-1073	173	5	22	22	NUM
ajbmeb-1073	173	6	.	.	PUNCT
ajbmeb-1073	174	1	edmans	edman	NOUN
ajbmeb-1073	174	2	,	,	PUNCT
ajbmeb-1073	174	3	a.	a.	NOUN
ajbmeb-1073	174	4	(	(	PUNCT
ajbmeb-1073	174	5	2011	2011	NUM
ajbmeb-1073	174	6	)	)	PUNCT
ajbmeb-1073	174	7	.	.	PUNCT
ajbmeb-1073	175	1	does	do	AUX
ajbmeb-1073	175	2	the	the	DET
ajbmeb-1073	175	3	stock	stock	NOUN
ajbmeb-1073	175	4	market	market	NOUN
ajbmeb-1073	175	5	fully	fully	ADV
ajbmeb-1073	175	6	value	value	VERB
ajbmeb-1073	175	7	intangibles	intangible	NOUN
ajbmeb-1073	175	8	?	?	PUNCT
ajbmeb-1073	176	1	employee	employee	NOUN
ajbmeb-1073	176	2	satisfaction	satisfaction	NOUN
ajbmeb-1073	176	3	and	and	CCONJ
ajbmeb-1073	176	4	equity	equity	NOUN
ajbmeb-1073	176	5	prices	price	NOUN
ajbmeb-1073	176	6	.	.	PUNCT
ajbmeb-1073	177	1	journal	journal	NOUN
ajbmeb-1073	177	2	of	of	ADP
ajbmeb-1073	177	3	financial	financial	ADJ
ajbmeb-1073	177	4	economics	economic	NOUN
ajbmeb-1073	177	5	,	,	PUNCT
ajbmeb-1073	177	6	101(3):621–640	101(3):621–640	NUM
ajbmeb-1073	177	7	.	.	PROPN
ajbmeb-1073	177	8	23	23	NUM
ajbmeb-1073	177	9	.	.	PUNCT
ajbmeb-1073	178	1	edom	edom	PROPN
ajbmeb-1073	178	2	,	,	PUNCT
ajbmeb-1073	178	3	g.	g.	PROPN
ajbmeb-1073	178	4	o.	o.	PROPN
ajbmeb-1073	178	5	,	,	PUNCT
ajbmeb-1073	178	6	inah	inah	PROPN
ajbmeb-1073	178	7	,	,	PUNCT
ajbmeb-1073	178	8	e.	e.	PROPN
ajbmeb-1073	178	9	u.	u.	PROPN
ajbmeb-1073	178	10	&	&	CCONJ
ajbmeb-1073	178	11	adanma	adanma	PROPN
ajbmeb-1073	178	12	,	,	PUNCT
ajbmeb-1073	178	13	e.	e.	PROPN
ajbmeb-1073	178	14	s.	s.	PROPN
ajbmeb-1073	178	15	(	(	PUNCT
ajbmeb-1073	178	16	2015	2015	NUM
ajbmeb-1073	178	17	)	)	PUNCT
ajbmeb-1073	178	18	.	.	PUNCT
ajbmeb-1073	179	1	the	the	DET
ajbmeb-1073	179	2	impact	impact	NOUN
ajbmeb-1073	179	3	of	of	ADP
ajbmeb-1073	179	4	human	human	ADJ
ajbmeb-1073	179	5	resource	resource	NOUN
ajbmeb-1073	179	6	accounting	account	VERB
ajbmeb-1073	179	7	on	on	ADP
ajbmeb-1073	179	8	the	the	DET
ajbmeb-1073	179	9	profitability	profitability	NOUN
ajbmeb-1073	179	10	of	of	ADP
ajbmeb-1073	179	11	a	a	DET
ajbmeb-1073	179	12	firm	firm	NOUN
ajbmeb-1073	179	13	:	:	PUNCT
ajbmeb-1073	179	14	empirical	empirical	ADJ
ajbmeb-1073	179	15	evidence	evidence	NOUN
ajbmeb-1073	179	16	from	from	ADP
ajbmeb-1073	179	17	access	access	NOUN
ajbmeb-1073	179	18	bank	bank	PROPN
ajbmeb-1073	179	19	of	of	ADP
ajbmeb-1073	179	20	nigeria	nigeria	PROPN
ajbmeb-1073	179	21	plc	plc	PROPN
ajbmeb-1073	179	22	.	.	PUNCT
ajbmeb-1073	180	1	european	european	PROPN
ajbmeb-1073	180	2	journal	journal	PROPN
ajbmeb-1073	180	3	of	of	ADP
ajbmeb-1073	180	4	accounting	accounting	NOUN
ajbmeb-1073	180	5	,	,	PUNCT
ajbmeb-1073	180	6	auditing	auditing	NOUN
ajbmeb-1073	180	7	and	and	CCONJ
ajbmeb-1073	180	8	finance	finance	NOUN
ajbmeb-1073	180	9	research	research	NOUN
ajbmeb-1073	180	10	,	,	PUNCT
ajbmeb-1073	180	11	3	3	NUM
ajbmeb-1073	180	12	(	(	PUNCT
ajbmeb-1073	180	13	7	7	NUM
ajbmeb-1073	180	14	):	):	PUNCT
ajbmeb-1073	180	15	76	76	NUM
ajbmeb-1073	180	16	-	-	SYM
ajbmeb-1073	180	17	94	94	NUM
ajbmeb-1073	180	18	.	.	PUNCT
ajbmeb-1073	181	1	24	24	NUM
ajbmeb-1073	181	2	.	.	PUNCT
ajbmeb-1073	181	3	edvinsson	edvinsson	PROPN
ajbmeb-1073	181	4	,	,	PUNCT
ajbmeb-1073	181	5	l.	l.	PROPN
ajbmeb-1073	181	6	,	,	PUNCT
ajbmeb-1073	181	7	&	&	CCONJ
ajbmeb-1073	181	8	malone	malone	PROPN
ajbmeb-1073	181	9	,	,	PUNCT
ajbmeb-1073	181	10	m.	m.	NOUN
ajbmeb-1073	181	11	s.	s.	PROPN
ajbmeb-1073	181	12	(	(	PUNCT
ajbmeb-1073	181	13	1997	1997	NUM
ajbmeb-1073	181	14	)	)	PUNCT
ajbmeb-1073	181	15	.	.	PUNCT
ajbmeb-1073	182	1	“	"	PUNCT
ajbmeb-1073	182	2	intellectual	intellectual	ADJ
ajbmeb-1073	182	3	capital	capital	NOUN
ajbmeb-1073	182	4	the	the	DET
ajbmeb-1073	182	5	proven	proven	ADJ
ajbmeb-1073	182	6	way	way	NOUN
ajbmeb-1073	182	7	to	to	PART
ajbmeb-1073	182	8	establish	establish	VERB
ajbmeb-1073	182	9	your	your	PRON
ajbmeb-1073	182	10	company	company	NOUN
ajbmeb-1073	182	11	's	's	PART
ajbmeb-1073	182	12	real	real	ADJ
ajbmeb-1073	182	13	value	value	NOUN
ajbmeb-1073	182	14	by	by	ADP
ajbmeb-1073	182	15	measuring	measure	VERB
ajbmeb-1073	182	16	its	its	PRON
ajbmeb-1073	182	17	hidden	hidden	ADJ
ajbmeb-1073	182	18	brainpower	brainpower	NOUN
ajbmeb-1073	182	19	”	"	PUNCT
ajbmeb-1073	182	20	.	.	PUNCT
ajbmeb-1073	183	1	london	london	PROPN
ajbmeb-1073	183	2	:	:	PUNCT
ajbmeb-1073	183	3	piatkus	piatkus	PROPN
ajbmeb-1073	183	4	publishers	publisher	NOUN
ajbmeb-1073	183	5	ltd	ltd	PROPN
ajbmeb-1073	183	6	american	american	PROPN
ajbmeb-1073	183	7	journal	journal	PROPN
ajbmeb-1073	183	8	of	of	ADP
ajbmeb-1073	183	9	business	business	NOUN
ajbmeb-1073	183	10	management	management	NOUN
ajbmeb-1073	183	11	,	,	PUNCT
ajbmeb-1073	183	12	economics	economic	NOUN
ajbmeb-1073	183	13	and	and	CCONJ
ajbmeb-1073	183	14	banking	banking	NOUN
ajbmeb-1073	183	15	volume	volume	NOUN
ajbmeb-1073	183	16	14	14	NUM
ajbmeb-1073	183	17	july	july	PROPN
ajbmeb-1073	183	18	,	,	PUNCT
ajbmeb-1073	183	19	2023	2023	NUM
ajbmeb-1073	183	20	p	p	NOUN
ajbmeb-1073	183	21	a	a	PRON
ajbmeb-1073	183	22	g	g	NOUN
ajbmeb-1073	183	23	e	e	NOUN
ajbmeb-1073	183	24	|	|	ADV
ajbmeb-1073	183	25	75	75	NUM
ajbmeb-1073	183	26	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1073	183	27	25	25	NUM
ajbmeb-1073	183	28	.	.	PUNCT
ajbmeb-1073	184	1	enofe	enofe	ADJ
ajbmeb-1073	184	2	,	,	PUNCT
ajbmeb-1073	184	3	a.	a.	NOUN
ajbmeb-1073	184	4	o.	o.	PROPN
ajbmeb-1073	184	5	,	,	PUNCT
ajbmeb-1073	184	6	mgbame	mgbame	PROPN
ajbmeb-1073	184	7	,	,	PUNCT
ajbmeb-1073	184	8	c.	c.	PROPN
ajbmeb-1073	184	9	&	&	CCONJ
ajbmeb-1073	184	10	otuya	otuya	PROPN
ajbmeb-1073	184	11	,	,	PUNCT
ajbmeb-1073	184	12	s.	s.	PROPN
ajbmeb-1073	184	13	(	(	PUNCT
ajbmeb-1073	184	14	2013	2013	NUM
ajbmeb-1073	184	15	)	)	PUNCT
ajbmeb-1073	184	16	.	.	PUNCT
ajbmeb-1073	185	1	human	human	ADJ
ajbmeb-1073	185	2	resource	resource	NOUN
ajbmeb-1073	185	3	accounting	accounting	NOUN
ajbmeb-1073	185	4	disclosure	disclosure	NOUN
ajbmeb-1073	185	5	in	in	ADP
ajbmeb-1073	185	6	nigerian	nigerian	ADJ
ajbmeb-1073	185	7	quoted	quote	VERB
ajbmeb-1073	185	8	firms	firm	NOUN
ajbmeb-1073	185	9	.	.	PUNCT
ajbmeb-1073	186	1	research	research	NOUN
ajbmeb-1073	186	2	journal	journal	PROPN
ajbmeb-1073	186	3	of	of	ADP
ajbmeb-1073	186	4	finance	finance	NOUN
ajbmeb-1073	186	5	and	and	CCONJ
ajbmeb-1073	186	6	account	account	NOUN
ajbmeb-1073	186	7	,	,	PUNCT
ajbmeb-1073	186	8	4	4	NUM
ajbmeb-1073	186	9	(	(	PUNCT
ajbmeb-1073	186	10	13	13	NUM
ajbmeb-1073	186	11	)	)	PUNCT
ajbmeb-1073	186	12	,	,	PUNCT
ajbmeb-1073	186	13	222	222	NUM
ajbmeb-1073	186	14	-	-	SYM
ajbmeb-1073	186	15	1697	1697	NUM
ajbmeb-1073	186	16	.	.	PUNCT
ajbmeb-1073	187	1	26	26	NUM
ajbmeb-1073	187	2	.	.	PUNCT
ajbmeb-1073	187	3	enache	enache	PROPN
ajbmeb-1073	187	4	,	,	PUNCT
ajbmeb-1073	187	5	l.	l.	PROPN
ajbmeb-1073	187	6	and	and	CCONJ
ajbmeb-1073	187	7	srivastava	srivastava	PROPN
ajbmeb-1073	187	8	,	,	PUNCT
ajbmeb-1073	187	9	a.	a.	NOUN
ajbmeb-1073	187	10	(	(	PUNCT
ajbmeb-1073	187	11	2017	2017	NUM
ajbmeb-1073	187	12	)	)	PUNCT
ajbmeb-1073	187	13	.	.	PUNCT
ajbmeb-1073	188	1	should	should	AUX
ajbmeb-1073	188	2	intangible	intangible	ADJ
ajbmeb-1073	188	3	investments	investment	NOUN
ajbmeb-1073	188	4	be	be	AUX
ajbmeb-1073	188	5	reported	report	VERB
ajbmeb-1073	188	6	separately	separately	ADV
ajbmeb-1073	188	7	or	or	CCONJ
ajbmeb-1073	188	8	commingled	commingle	VERB
ajbmeb-1073	188	9	with	with	ADP
ajbmeb-1073	188	10	operating	operating	NOUN
ajbmeb-1073	188	11	expenses	expense	NOUN
ajbmeb-1073	188	12	?	?	PUNCT
ajbmeb-1073	189	1	new	new	ADJ
ajbmeb-1073	189	2	evidence	evidence	NOUN
ajbmeb-1073	189	3	.	.	PUNCT
ajbmeb-1073	190	1	management	management	NOUN
ajbmeb-1073	190	2	science	science	NOUN
ajbmeb-1073	190	3	,	,	PUNCT
ajbmeb-1073	190	4	64(7):3446–3468	64(7):3446–3468	NOUN
ajbmeb-1073	190	5	.	.	PROPN
ajbmeb-1073	190	6	27	27	NUM
ajbmeb-1073	190	7	.	.	PUNCT
ajbmeb-1073	191	1	hansson	hansson	PROPN
ajbmeb-1073	191	2	,	,	PUNCT
ajbmeb-1073	191	3	b.	b.	PROPN
ajbmeb-1073	191	4	(	(	PUNCT
ajbmeb-1073	191	5	2004	2004	NUM
ajbmeb-1073	191	6	)	)	PUNCT
ajbmeb-1073	191	7	.	.	PUNCT
ajbmeb-1073	192	1	human	human	ADJ
ajbmeb-1073	192	2	capital	capital	NOUN
ajbmeb-1073	192	3	and	and	CCONJ
ajbmeb-1073	192	4	stock	stock	NOUN
ajbmeb-1073	192	5	returns	return	NOUN
ajbmeb-1073	192	6	:	:	PUNCT
ajbmeb-1073	192	7	is	be	AUX
ajbmeb-1073	192	8	the	the	DET
ajbmeb-1073	192	9	value	value	NOUN
ajbmeb-1073	192	10	premium	premium	NOUN
ajbmeb-1073	192	11	an	an	DET
ajbmeb-1073	192	12	approximation	approximation	NOUN
ajbmeb-1073	192	13	for	for	ADP
ajbmeb-1073	192	14	return	return	NOUN
ajbmeb-1073	192	15	on	on	ADP
ajbmeb-1073	192	16	human	human	ADJ
ajbmeb-1073	192	17	capital	capital	NOUN
ajbmeb-1073	192	18	?	?	PUNCT
ajbmeb-1073	193	1	journal	journal	NOUN
ajbmeb-1073	193	2	of	of	ADP
ajbmeb-1073	193	3	business	business	NOUN
ajbmeb-1073	193	4	finance	finance	PROPN
ajbmeb-1073	193	5	&	&	CCONJ
ajbmeb-1073	193	6	accounting	accounting	PROPN
ajbmeb-1073	193	7	,	,	PUNCT
ajbmeb-1073	193	8	31(3	31(3	NUM
ajbmeb-1073	193	9	-	-	SYM
ajbmeb-1073	193	10	4	4	NUM
ajbmeb-1073	193	11	)	)	PUNCT
ajbmeb-1073	193	12	,	,	PUNCT
ajbmeb-1073	193	13	333	333	NUM
ajbmeb-1073	193	14	-	-	SYM
ajbmeb-1073	193	15	357	357	NUM
ajbmeb-1073	193	16	.	.	PUNCT
ajbmeb-1073	193	17	28	28	NUM
ajbmeb-1073	193	18	.	.	PUNCT
ajbmeb-1073	194	1	haugen	haugen	PROPN
ajbmeb-1073	194	2	,	,	PUNCT
ajbmeb-1073	194	3	r.a	r.a	PROPN
ajbmeb-1073	194	4	.	.	PROPN
ajbmeb-1073	194	5	&	&	CCONJ
ajbmeb-1073	194	6	baker	baker	PROPN
ajbmeb-1073	194	7	,	,	PUNCT
ajbmeb-1073	194	8	n.l	n.l	PROPN
ajbmeb-1073	194	9	.	.	PROPN
ajbmeb-1073	194	10	(	(	PUNCT
ajbmeb-1073	194	11	1991	1991	NUM
ajbmeb-1073	194	12	)	)	PUNCT
ajbmeb-1073	194	13	.	.	PUNCT
ajbmeb-1073	195	1	the	the	DET
ajbmeb-1073	195	2	efficient	efficient	ADJ
ajbmeb-1073	195	3	market	market	NOUN
ajbmeb-1073	195	4	inefficiency	inefficiency	NOUN
ajbmeb-1073	195	5	of	of	ADP
ajbmeb-1073	195	6	capitalization	capitalization	NOUN
ajbmeb-1073	195	7	–	–	PUNCT
ajbmeb-1073	195	8	weighted	weight	VERB
ajbmeb-1073	195	9	stock	stock	NOUN
ajbmeb-1073	195	10	portfolios	portfolio	NOUN
ajbmeb-1073	195	11	.	.	PUNCT
ajbmeb-1073	196	1	the	the	DET
ajbmeb-1073	196	2	journal	journal	PROPN
ajbmeb-1073	196	3	of	of	ADP
ajbmeb-1073	196	4	portfolio	portfolio	NOUN
ajbmeb-1073	196	5	management	management	NOUN
ajbmeb-1073	196	6	,	,	PUNCT
ajbmeb-1073	196	7	17(3	17(3	NUM
ajbmeb-1073	196	8	)	)	PUNCT
ajbmeb-1073	196	9	,	,	PUNCT
ajbmeb-1073	196	10	35	35	NUM
ajbmeb-1073	196	11	-	-	SYM
ajbmeb-1073	196	12	40	40	NUM
ajbmeb-1073	196	13	.	.	PUNCT
ajbmeb-1073	196	14	29	29	NUM
ajbmeb-1073	196	15	.	.	PUNCT
ajbmeb-1073	197	1	human	human	ADJ
ajbmeb-1073	197	2	capital	capital	NOUN
ajbmeb-1073	197	3	investment	investment	NOUN
ajbmeb-1073	197	4	and	and	CCONJ
ajbmeb-1073	197	5	reporting	reporting	NOUN
ajbmeb-1073	197	6	council	council	NOUN
ajbmeb-1073	197	7	.	.	PUNCT
ajbmeb-1073	198	1	(	(	PUNCT
ajbmeb-1073	198	2	2021	2021	NUM
ajbmeb-1073	198	3	)	)	PUNCT
ajbmeb-1073	198	4	.	.	PUNCT
ajbmeb-1073	199	1	the	the	DET
ajbmeb-1073	199	2	state	state	NOUN
ajbmeb-1073	199	3	of	of	ADP
ajbmeb-1073	199	4	human	human	ADJ
ajbmeb-1073	199	5	capital	capital	NOUN
ajbmeb-1073	199	6	disclosure	disclosure	NOUN
ajbmeb-1073	199	7	mid	mid	ADJ
ajbmeb-1073	199	8	2021	2021	NUM
ajbmeb-1073	199	9	.	.	PUNCT
ajbmeb-1073	200	1	an	an	DET
ajbmeb-1073	200	2	annual	annual	ADJ
ajbmeb-1073	200	3	publication	publication	NOUN
ajbmeb-1073	200	4	of	of	ADP
ajbmeb-1073	200	5	the	the	DET
ajbmeb-1073	200	6	human	human	ADJ
ajbmeb-1073	200	7	capital	capital	NOUN
ajbmeb-1073	200	8	investment	investment	NOUN
ajbmeb-1073	200	9	and	and	CCONJ
ajbmeb-1073	200	10	reporting	reporting	NOUN
ajbmeb-1073	200	11	council	council	NOUN
ajbmeb-1073	200	12	,	,	PUNCT
ajbmeb-1073	200	13	115	115	NUM
ajbmeb-1073	200	14	.	.	PUNCT
ajbmeb-1073	200	15	30	30	NUM
ajbmeb-1073	200	16	.	.	PUNCT
ajbmeb-1073	201	1	huang	huang	PROPN
ajbmeb-1073	201	2	.	.	PUNCT
ajbmeb-1073	202	1	c.	c.	PROPN
ajbmeb-1073	202	2	c.	c.	PROPN
ajbmeb-1073	202	3	,	,	PUNCT
ajbmeb-1073	202	4	luther	luther	PROPN
ajbmeb-1073	202	5	,	,	PUNCT
ajbmeb-1073	202	6	r.	r.	PROPN
ajbmeb-1073	202	7	,	,	PUNCT
ajbmeb-1073	202	8	tayles	tayle	NOUN
ajbmeb-1073	202	9	,	,	PUNCT
ajbmeb-1073	202	10	m.	m.	NOUN
ajbmeb-1073	202	11	,	,	PUNCT
ajbmeb-1073	202	12	&	&	CCONJ
ajbmeb-1073	202	13	haniffa	haniffa	PROPN
ajbmeb-1073	202	14	,	,	PUNCT
ajbmeb-1073	202	15	r.	r.	PROPN
ajbmeb-1073	202	16	(	(	PUNCT
ajbmeb-1073	202	17	2013	2013	NUM
ajbmeb-1073	202	18	)	)	PUNCT
ajbmeb-1073	202	19	.	.	PUNCT
ajbmeb-1073	203	1	human	human	ADJ
ajbmeb-1073	203	2	capital	capital	NOUN
ajbmeb-1073	203	3	disclosures	disclosure	NOUN
ajbmeb-1073	203	4	in	in	ADP
ajbmeb-1073	203	5	developing	develop	VERB
ajbmeb-1073	203	6	countries	country	NOUN
ajbmeb-1073	203	7	:	:	PUNCT
ajbmeb-1073	203	8	figureheads	figurehead	NOUN
ajbmeb-1073	203	9	and	and	CCONJ
ajbmeb-1073	203	10	value	value	NOUN
ajbmeb-1073	203	11	creators	creator	NOUN
ajbmeb-1073	203	12	.	.	PUNCT
ajbmeb-1073	204	1	journal	journal	PROPN
ajbmeb-1073	204	2	of	of	ADP
ajbmeb-1073	204	3	applied	apply	VERB
ajbmeb-1073	204	4	accounting	accounting	NOUN
ajbmeb-1073	204	5	research	research	NOUN
ajbmeb-1073	204	6	,	,	PUNCT
ajbmeb-1073	204	7	14(2	14(2	NUM
ajbmeb-1073	204	8	)	)	PUNCT
ajbmeb-1073	204	9	,	,	PUNCT
ajbmeb-1073	204	10	180	180	NUM
ajbmeb-1073	204	11	-	-	SYM
ajbmeb-1073	204	12	196	196	NUM
ajbmeb-1073	204	13	.	.	PUNCT
ajbmeb-1073	205	1	31	31	NUM
ajbmeb-1073	205	2	.	.	PUNCT
ajbmeb-1073	206	1	hörisch	hörisch	PROPN
ajbmeb-1073	206	2	,	,	PUNCT
ajbmeb-1073	206	3	j.	j.	PROPN
ajbmeb-1073	206	4	,	,	PUNCT
ajbmeb-1073	206	5	freeman	freeman	PROPN
ajbmeb-1073	206	6	,	,	PUNCT
ajbmeb-1073	206	7	r	r	PROPN
ajbmeb-1073	206	8	-	-	PUNCT
ajbmeb-1073	206	9	e.	e.	PROPN
ajbmeb-1073	206	10	,	,	PUNCT
ajbmeb-1073	206	11	&	&	CCONJ
ajbmeb-1073	206	12	schaltegger	schaltegger	PROPN
ajbmeb-1073	206	13	,	,	PUNCT
ajbmeb-1073	206	14	s.	s.	PROPN
ajbmeb-1073	206	15	(	(	PUNCT
ajbmeb-1073	206	16	2014	2014	NUM
ajbmeb-1073	206	17	)	)	PUNCT
ajbmeb-1073	206	18	.	.	PUNCT
ajbmeb-1073	207	1	applying	apply	VERB
ajbmeb-1073	207	2	stakeholder	stakeholder	NOUN
ajbmeb-1073	207	3	theory	theory	NOUN
ajbmeb-1073	207	4	in	in	ADP
ajbmeb-1073	207	5	sustainability	sustainability	NOUN
ajbmeb-1073	207	6	management	management	NOUN
ajbmeb-1073	207	7	:	:	PUNCT
ajbmeb-1073	207	8	links	link	NOUN
ajbmeb-1073	207	9	,	,	PUNCT
ajbmeb-1073	207	10	similarities	similarity	NOUN
ajbmeb-1073	207	11	,	,	PUNCT
ajbmeb-1073	207	12	dissimilarities	dissimilarity	NOUN
ajbmeb-1073	207	13	,	,	PUNCT
ajbmeb-1073	207	14	and	and	CCONJ
ajbmeb-1073	207	15	a	a	DET
ajbmeb-1073	207	16	conceptual	conceptual	ADJ
ajbmeb-1073	207	17	framework	framework	NOUN
ajbmeb-1073	207	18	.	.	PUNCT
ajbmeb-1073	208	1	organization	organization	NOUN
ajbmeb-1073	208	2	&	&	CCONJ
ajbmeb-1073	208	3	environment	environment	PROPN
ajbmeb-1073	208	4	,	,	PUNCT
ajbmeb-1073	208	5	27(4	27(4	PROPN
ajbmeb-1073	208	6	)	)	PUNCT
ajbmeb-1073	208	7	,	,	PUNCT
ajbmeb-1073	208	8	328	328	NUM
ajbmeb-1073	208	9	-	-	SYM
ajbmeb-1073	208	10	346	346	NUM
ajbmeb-1073	208	11	.	.	PUNCT
ajbmeb-1073	208	12	32	32	NUM
ajbmeb-1073	208	13	.	.	PUNCT
ajbmeb-1073	209	1	huselid	huselid	PROPN
ajbmeb-1073	209	2	,	,	PUNCT
ajbmeb-1073	209	3	m.a	m.a	PROPN
ajbmeb-1073	209	4	.	.	PROPN
ajbmeb-1073	209	5	(	(	PUNCT
ajbmeb-1073	209	6	1995	1995	NUM
ajbmeb-1073	209	7	)	)	PUNCT
ajbmeb-1073	209	8	.	.	PUNCT
ajbmeb-1073	210	1	the	the	DET
ajbmeb-1073	210	2	impact	impact	NOUN
ajbmeb-1073	210	3	of	of	ADP
ajbmeb-1073	210	4	human	human	ADJ
ajbmeb-1073	210	5	resource	resource	NOUN
ajbmeb-1073	210	6	management	management	NOUN
ajbmeb-1073	210	7	practices	practice	NOUN
ajbmeb-1073	210	8	on	on	ADP
ajbmeb-1073	210	9	turnover	turnover	NOUN
ajbmeb-1073	210	10	,	,	PUNCT
ajbmeb-1073	210	11	productivity	productivity	NOUN
ajbmeb-1073	210	12	,	,	PUNCT
ajbmeb-1073	210	13	and	and	CCONJ
ajbmeb-1073	210	14	corporate	corporate	ADJ
ajbmeb-1073	210	15	financial	financial	ADJ
ajbmeb-1073	210	16	performance	performance	NOUN
ajbmeb-1073	210	17	.	.	PUNCT
ajbmeb-1073	211	1	the	the	DET
ajbmeb-1073	211	2	academy	academy	PROPN
ajbmeb-1073	211	3	of	of	ADP
ajbmeb-1073	211	4	management	management	PROPN
ajbmeb-1073	211	5	journal	journal	NOUN
ajbmeb-1073	211	6	,	,	PUNCT
ajbmeb-1073	211	7	38(3	38(3	NUM
ajbmeb-1073	211	8	)	)	PUNCT
ajbmeb-1073	211	9	,	,	PUNCT
ajbmeb-1073	211	10	635	635	NUM
ajbmeb-1073	211	11	-	-	SYM
ajbmeb-1073	211	12	672	672	NUM
ajbmeb-1073	211	13	.	.	PUNCT
ajbmeb-1073	211	14	33	33	NUM
ajbmeb-1073	211	15	.	.	PUNCT
ajbmeb-1073	212	1	khanna	khanna	PROPN
ajbmeb-1073	212	2	,	,	PUNCT
ajbmeb-1073	212	3	a.	a.	PROPN
ajbmeb-1073	212	4	,	,	PUNCT
ajbmeb-1073	212	5	papadavid	papadavid	NOUN
ajbmeb-1073	212	6	,	,	PUNCT
ajbmeb-1073	212	7	p.	p.	PROPN
ajbmeb-1073	212	8	,	,	PUNCT
ajbmeb-1073	212	9	tyson	tyson	PROPN
ajbmeb-1073	212	10	,	,	PUNCT
ajbmeb-1073	212	11	j.	j.	PROPN
ajbmeb-1073	212	12	&	&	CCONJ
ajbmeb-1073	212	13	te	te	PROPN
ajbmeb-1073	212	14	velde	velde	PROPN
ajbmeb-1073	212	15	,	,	PUNCT
ajbmeb-1073	212	16	w.	w.	PROPN
ajbmeb-1073	212	17	(	(	PUNCT
ajbmeb-1073	212	18	2016	2016	NUM
ajbmeb-1073	212	19	)	)	PUNCT
ajbmeb-1073	212	20	the	the	DET
ajbmeb-1073	212	21	role	role	NOUN
ajbmeb-1073	212	22	of	of	ADP
ajbmeb-1073	212	23	services	service	NOUN
ajbmeb-1073	212	24	in	in	ADP
ajbmeb-1073	212	25	economic	economic	ADJ
ajbmeb-1073	212	26	transformation	transformation	NOUN
ajbmeb-1073	212	27	with	with	ADP
ajbmeb-1073	212	28	an	an	DET
ajbmeb-1073	212	29	application	application	NOUN
ajbmeb-1073	212	30	to	to	ADP
ajbmeb-1073	212	31	kenya	kenya	PROPN
ajbmeb-1073	212	32	.	.	PUNCT
ajbmeb-1073	213	1	supporting	support	VERB
ajbmeb-1073	213	2	economic	economic	ADJ
ajbmeb-1073	213	3	transformation	transformation	NOUN
ajbmeb-1073	213	4	(	(	PUNCT
ajbmeb-1073	213	5	set	set	NOUN
ajbmeb-1073	213	6	)	)	PUNCT
ajbmeb-1073	213	7	,	,	PUNCT
ajbmeb-1073	213	8	odi	odi	NOUN
ajbmeb-1073	213	9	and	and	CCONJ
ajbmeb-1073	213	10	uk	uk	PROPN
ajbmeb-1073	213	11	aid	aid	NOUN
ajbmeb-1073	213	12	,	,	PUNCT
ajbmeb-1073	213	13	1	1	NUM
ajbmeb-1073	213	14	-	-	SYM
ajbmeb-1073	213	15	5	5	NUM
ajbmeb-1073	213	16	.	.	NOUN
ajbmeb-1073	213	17	34	34	NUM
ajbmeb-1073	213	18	.	.	PUNCT
ajbmeb-1073	214	1	kiker	kiker	NOUN
ajbmeb-1073	214	2	,	,	PUNCT
ajbmeb-1073	214	3	b.f	b.f	PROPN
ajbmeb-1073	214	4	.	.	PROPN
ajbmeb-1073	214	5	(	(	PUNCT
ajbmeb-1073	214	6	1966	1966	NUM
ajbmeb-1073	214	7	)	)	PUNCT
ajbmeb-1073	214	8	.	.	PUNCT
ajbmeb-1073	215	1	the	the	DET
ajbmeb-1073	215	2	historical	historical	ADJ
ajbmeb-1073	215	3	roots	root	NOUN
ajbmeb-1073	215	4	of	of	ADP
ajbmeb-1073	215	5	the	the	DET
ajbmeb-1073	215	6	concept	concept	NOUN
ajbmeb-1073	215	7	human	human	ADJ
ajbmeb-1073	215	8	capital	capital	NOUN
ajbmeb-1073	215	9	.	.	PUNCT
ajbmeb-1073	216	1	journal	journal	PROPN
ajbmeb-1073	216	2	of	of	ADP
ajbmeb-1073	216	3	political	political	ADJ
ajbmeb-1073	216	4	economy	economy	NOUN
ajbmeb-1073	216	5	,	,	PUNCT
ajbmeb-1073	216	6	74(5	74(5	NOUN
ajbmeb-1073	216	7	)	)	PUNCT
ajbmeb-1073	216	8	,	,	PUNCT
ajbmeb-1073	216	9	481	481	NUM
ajbmeb-1073	216	10	-	-	SYM
ajbmeb-1073	216	11	499	499	NUM
ajbmeb-1073	216	12	.	.	NOUN
ajbmeb-1073	216	13	35	35	NUM
ajbmeb-1073	216	14	.	.	PUNCT
ajbmeb-1073	217	1	kothari	kothari	PROPN
ajbmeb-1073	217	2	,	,	PUNCT
ajbmeb-1073	217	3	s.p	s.p	PROPN
ajbmeb-1073	217	4	.	.	PROPN
ajbmeb-1073	217	5	(	(	PUNCT
ajbmeb-1073	217	6	2001	2001	NUM
ajbmeb-1073	217	7	)	)	PUNCT
ajbmeb-1073	217	8	.	.	PUNCT
ajbmeb-1073	218	1	capital	capital	NOUN
ajbmeb-1073	218	2	markets	market	NOUN
ajbmeb-1073	218	3	research	research	VERB
ajbmeb-1073	218	4	in	in	ADP
ajbmeb-1073	218	5	accounting	accounting	NOUN
ajbmeb-1073	218	6	.	.	PUNCT
ajbmeb-1073	219	1	journal	journal	NOUN
ajbmeb-1073	219	2	of	of	ADP
ajbmeb-1073	219	3	accounting	accounting	NOUN
ajbmeb-1073	219	4	and	and	CCONJ
ajbmeb-1073	219	5	economics	economic	NOUN
ajbmeb-1073	219	6	,	,	PUNCT
ajbmeb-1073	219	7	31	31	NUM
ajbmeb-1073	219	8	,	,	PUNCT
ajbmeb-1073	219	9	105	105	NUM
ajbmeb-1073	219	10	-	-	SYM
ajbmeb-1073	219	11	231	231	NUM
ajbmeb-1073	219	12	.	.	PUNCT
ajbmeb-1073	220	1	36	36	NUM
ajbmeb-1073	220	2	.	.	PUNCT
ajbmeb-1073	220	3	lajili	lajili	NOUN
ajbmeb-1073	220	4	,	,	PUNCT
ajbmeb-1073	220	5	k.	k.	PROPN
ajbmeb-1073	220	6	&	&	CCONJ
ajbmeb-1073	220	7	zeghal	zeghal	PROPN
ajbmeb-1073	220	8	,	,	PUNCT
ajbmeb-1073	220	9	d.	d.	PROPN
ajbmeb-1073	220	10	(	(	PUNCT
ajbmeb-1073	220	11	2006	2006	NUM
ajbmeb-1073	220	12	)	)	PUNCT
ajbmeb-1073	220	13	.	.	PUNCT
ajbmeb-1073	221	1	market	market	NOUN
ajbmeb-1073	221	2	performance	performance	NOUN
ajbmeb-1073	221	3	impacts	impact	NOUN
ajbmeb-1073	221	4	of	of	ADP
ajbmeb-1073	221	5	human	human	ADJ
ajbmeb-1073	221	6	capital	capital	NOUN
ajbmeb-1073	221	7	disclosures	disclosure	NOUN
ajbmeb-1073	221	8	.	.	PUNCT
ajbmeb-1073	222	1	journal	journal	NOUN
ajbmeb-1073	222	2	of	of	ADP
ajbmeb-1073	222	3	accounting	accounting	NOUN
ajbmeb-1073	222	4	and	and	CCONJ
ajbmeb-1073	222	5	public	public	ADJ
ajbmeb-1073	222	6	policy	policy	NOUN
ajbmeb-1073	222	7	,	,	PUNCT
ajbmeb-1073	222	8	25(2	25(2	NUM
ajbmeb-1073	222	9	)	)	PUNCT
ajbmeb-1073	222	10	,	,	PUNCT
ajbmeb-1073	222	11	171–194	171–194	NUM
ajbmeb-1073	222	12	.	.	PUNCT
ajbmeb-1073	223	1	37	37	NUM
ajbmeb-1073	223	2	.	.	PUNCT
ajbmeb-1073	224	1	samudhrama	samudhrama	NOUN
ajbmeb-1073	224	2	,	,	PUNCT
ajbmeb-1073	224	3	a.	a.	NOUN
ajbmeb-1073	224	4	,	,	PUNCT
ajbmeb-1073	224	5	stewart	stewart	PROPN
ajbmeb-1073	224	6	,	,	PUNCT
ajbmeb-1073	224	7	e.	e.	PROPN
ajbmeb-1073	224	8	,	,	PUNCT
ajbmeb-1073	224	9	wickramanayake	wickramanayake	PROPN
ajbmeb-1073	224	10	,	,	PUNCT
ajbmeb-1073	224	11	j.	j.	PROPN
ajbmeb-1073	224	12	&	&	CCONJ
ajbmeb-1073	224	13	sinnakkannu	sinnakkannu	PROPN
ajbmeb-1073	224	14	,	,	PUNCT
ajbmeb-1073	224	15	j.	j.	PROPN
ajbmeb-1073	224	16	(	(	PUNCT
ajbmeb-1073	224	17	2014	2014	NUM
ajbmeb-1073	224	18	)	)	PUNCT
ajbmeb-1073	224	19	.	.	PUNCT
ajbmeb-1073	225	1	value	value	NOUN
ajbmeb-1073	225	2	relevance	relevance	NOUN
ajbmeb-1073	225	3	of	of	ADP
ajbmeb-1073	225	4	human	human	ADJ
ajbmeb-1073	225	5	capital	capital	NOUN
ajbmeb-1073	225	6	based	base	VERB
ajbmeb-1073	225	7	disclosures	disclosure	NOUN
ajbmeb-1073	225	8	:	:	PUNCT
ajbmeb-1073	225	9	moderating	moderate	VERB
ajbmeb-1073	225	10	impacts	impact	NOUN
ajbmeb-1073	225	11	of	of	ADP
ajbmeb-1073	225	12	labour	labour	NOUN
ajbmeb-1073	225	13	productivity	productivity	NOUN
ajbmeb-1073	225	14	,	,	PUNCT
ajbmeb-1073	225	15	investor	investor	NOUN
ajbmeb-1073	225	16	sentiment	sentiment	NOUN
ajbmeb-1073	225	17	,	,	PUNCT
ajbmeb-1073	225	18	analyst	analyst	NOUN
ajbmeb-1073	225	19	coverage	coverage	NOUN
ajbmeb-1073	225	20	and	and	CCONJ
ajbmeb-1073	225	21	audit	audit	NOUN
ajbmeb-1073	225	22	quality	quality	NOUN
ajbmeb-1073	225	23	.	.	PUNCT
ajbmeb-1073	226	1	advances	advance	NOUN
ajbmeb-1073	226	2	in	in	ADP
ajbmeb-1073	226	3	international	international	ADJ
ajbmeb-1073	226	4	accounting	accounting	NOUN
ajbmeb-1073	226	5	,	,	PUNCT
ajbmeb-1073	226	6	30	30	NUM
ajbmeb-1073	226	7	,	,	PUNCT
ajbmeb-1073	226	8	(	(	PUNCT
ajbmeb-1073	226	9	2014	2014	NUM
ajbmeb-1073	226	10	)	)	PUNCT
ajbmeb-1073	226	11	,	,	PUNCT
ajbmeb-1073	226	12	338–353	338–353	NUM
ajbmeb-1073	226	13	.	.	PUNCT
ajbmeb-1073	227	1	38	38	NUM
ajbmeb-1073	227	2	.	.	PUNCT
ajbmeb-1073	228	1	saunders	saunder	NOUN
ajbmeb-1073	228	2	,	,	PUNCT
ajbmeb-1073	228	3	m.	m.	NOUN
ajbmeb-1073	228	4	,	,	PUNCT
ajbmeb-1073	228	5	lewis	lewis	PROPN
ajbmeb-1073	228	6	,	,	PUNCT
ajbmeb-1073	228	7	p.	p.	PROPN
ajbmeb-1073	228	8	&	&	CCONJ
ajbmeb-1073	228	9	thornhill	thornhill	PROPN
ajbmeb-1073	228	10	,	,	PUNCT
ajbmeb-1073	228	11	a.	a.	NOUN
ajbmeb-1073	228	12	(	(	PUNCT
ajbmeb-1073	228	13	2009	2009	NUM
ajbmeb-1073	228	14	)	)	PUNCT
ajbmeb-1073	228	15	.	.	PUNCT
ajbmeb-1073	229	1	research	research	NOUN
ajbmeb-1073	229	2	methods	method	NOUN
ajbmeb-1073	229	3	for	for	ADP
ajbmeb-1073	229	4	business	business	NOUN
ajbmeb-1073	229	5	students	student	NOUN
ajbmeb-1073	229	6	.	.	PUNCT
ajbmeb-1073	230	1	5th	5th	ADJ
ajbmeb-1073	230	2	edition	edition	NOUN
ajbmeb-1073	230	3	.	.	PUNCT
ajbmeb-1073	231	1	harlow	harlow	PROPN
ajbmeb-1073	231	2	:	:	PUNCT
ajbmeb-1073	231	3	financial	financial	ADJ
ajbmeb-1073	231	4	times	times	PROPN
ajbmeb-1073	231	5	prentice	prentice	PROPN
ajbmeb-1073	231	6	hall	hall	PROPN
ajbmeb-1073	231	7	.	.	PUNCT
ajbmeb-1073	232	1	39	39	NUM
ajbmeb-1073	232	2	.	.	PUNCT
ajbmeb-1073	233	1	shiller	shiller	PROPN
ajbmeb-1073	233	2	,	,	PUNCT
ajbmeb-1073	233	3	r.j	r.j	PROPN
ajbmeb-1073	233	4	.	.	PROPN
ajbmeb-1073	233	5	(	(	PUNCT
ajbmeb-1073	233	6	1981	1981	NUM
ajbmeb-1073	233	7	)	)	PUNCT
ajbmeb-1073	233	8	.	.	PUNCT
ajbmeb-1073	234	1	do	do	AUX
ajbmeb-1073	234	2	stock	stock	NOUN
ajbmeb-1073	234	3	prices	price	NOUN
ajbmeb-1073	234	4	move	move	VERB
ajbmeb-1073	234	5	too	too	ADV
ajbmeb-1073	234	6	much	much	ADV
ajbmeb-1073	234	7	to	to	PART
ajbmeb-1073	234	8	be	be	AUX
ajbmeb-1073	234	9	justified	justify	VERB
ajbmeb-1073	234	10	by	by	ADP
ajbmeb-1073	234	11	subsequent	subsequent	ADJ
ajbmeb-1073	234	12	changes	change	NOUN
ajbmeb-1073	234	13	in	in	ADP
ajbmeb-1073	234	14	dividends	dividend	NOUN
ajbmeb-1073	234	15	?	?	PUNCT
ajbmeb-1073	235	1	american	american	PROPN
ajbmeb-1073	235	2	economic	economic	PROPN
ajbmeb-1073	235	3	review	review	PROPN
ajbmeb-1073	235	4	,	,	PUNCT
ajbmeb-1073	235	5	71(3	71(3	NUM
ajbmeb-1073	235	6	)	)	PUNCT
ajbmeb-1073	235	7	,	,	PUNCT
ajbmeb-1073	235	8	421	421	NUM
ajbmeb-1073	235	9	-	-	SYM
ajbmeb-1073	235	10	436	436	NUM
ajbmeb-1073	235	11	.	.	PUNCT
ajbmeb-1073	235	12	40	40	NUM
ajbmeb-1073	235	13	.	.	PUNCT
ajbmeb-1073	236	1	spiess	spiess	PROPN
ajbmeb-1073	236	2	,	,	PUNCT
ajbmeb-1073	236	3	d.k	d.k	PROPN
ajbmeb-1073	236	4	.	.	PROPN
ajbmeb-1073	236	5	&	&	CCONJ
ajbmeb-1073	236	6	affleck	affleck	PROPN
ajbmeb-1073	236	7	-	-	PUNCT
ajbmeb-1073	236	8	graves	graves	PROPN
ajbmeb-1073	236	9	,	,	PUNCT
ajbmeb-1073	236	10	j.	j.	PROPN
ajbmeb-1073	236	11	(	(	PUNCT
ajbmeb-1073	236	12	1995	1995	NUM
ajbmeb-1073	236	13	)	)	PUNCT
ajbmeb-1073	236	14	.	.	PUNCT
ajbmeb-1073	237	1	underperformance	underperformance	NOUN
ajbmeb-1073	237	2	in	in	ADP
ajbmeb-1073	237	3	long	long	ADV
ajbmeb-1073	237	4	-	-	PUNCT
ajbmeb-1073	237	5	run	run	VERB
ajbmeb-1073	237	6	stock	stock	NOUN
ajbmeb-1073	237	7	returns	return	NOUN
ajbmeb-1073	237	8	following	follow	VERB
ajbmeb-1073	237	9	seasoned	seasoned	ADJ
ajbmeb-1073	237	10	equity	equity	NOUN
ajbmeb-1073	237	11	offerings	offering	NOUN
ajbmeb-1073	237	12	.	.	PUNCT
ajbmeb-1073	238	1	journal	journal	NOUN
ajbmeb-1073	238	2	of	of	ADP
ajbmeb-1073	238	3	financial	financial	ADJ
ajbmeb-1073	238	4	economics	economic	NOUN
ajbmeb-1073	238	5	,	,	PUNCT
ajbmeb-1073	238	6	38(3	38(3	NUM
ajbmeb-1073	238	7	)	)	PUNCT
ajbmeb-1073	238	8	,	,	PUNCT
ajbmeb-1073	238	9	243	243	NUM
ajbmeb-1073	238	10	267	267	NUM
ajbmeb-1073	238	11	.	.	PUNCT
ajbmeb-1073	238	12	41	41	NUM
ajbmeb-1073	238	13	.	.	PUNCT
ajbmeb-1073	239	1	syed	sye	VERB
ajbmeb-1073	239	2	,	,	PUNCT
ajbmeb-1073	239	3	a.	a.	NOUN
ajbmeb-1073	239	4	m.	m.	NOUN
ajbmeb-1073	239	5	(	(	PUNCT
ajbmeb-1073	239	6	2009	2009	NUM
ajbmeb-1073	239	7	)	)	PUNCT
ajbmeb-1073	239	8	.	.	PUNCT
ajbmeb-1073	240	1	human	human	ADJ
ajbmeb-1073	240	2	resource	resource	NOUN
ajbmeb-1073	240	3	accounting	accounting	NOUN
ajbmeb-1073	240	4	disclosure	disclosure	NOUN
ajbmeb-1073	240	5	of	of	ADP
ajbmeb-1073	240	6	bangladeshi	bangladeshi	ADJ
ajbmeb-1073	240	7	companies	company	NOUN
ajbmeb-1073	240	8	and	and	CCONJ
ajbmeb-1073	240	9	its	its	PRON
ajbmeb-1073	240	10	association	association	NOUN
ajbmeb-1073	240	11	corporate	corporate	ADJ
ajbmeb-1073	240	12	characteristics	characteristic	NOUN
ajbmeb-1073	240	13	.	.	PUNCT
ajbmeb-1073	241	1	brac	brac	PROPN
ajbmeb-1073	241	2	university	university	PROPN
ajbmeb-1073	241	3	journal	journal	NOUN
ajbmeb-1073	241	4	,	,	PUNCT
ajbmeb-1073	241	5	(	(	PUNCT
ajbmeb-1073	241	6	1	1	NUM
ajbmeb-1073	241	7	)	)	PUNCT
ajbmeb-1073	241	8	1	1	NUM
ajbmeb-1073	241	9	,	,	PUNCT
ajbmeb-1073	241	10	35	35	NUM
ajbmeb-1073	241	11	-	-	SYM
ajbmeb-1073	241	12	43	43	NUM
ajbmeb-1073	241	13	.	.	PUNCT
ajbmeb-1073	242	1	42	42	NUM
ajbmeb-1073	242	2	.	.	PUNCT
ajbmeb-1073	243	1	valenti	valenti	PROPN
ajbmeb-1073	243	2	,	,	PUNCT
ajbmeb-1073	243	3	a.	a.	PROPN
ajbmeb-1073	243	4	&	&	CCONJ
ajbmeb-1073	243	5	horner	horner	PROPN
ajbmeb-1073	243	6	,	,	PUNCT
ajbmeb-1073	243	7	s.	s.	PROPN
ajbmeb-1073	243	8	(	(	PUNCT
ajbmeb-1073	243	9	2019	2019	NUM
ajbmeb-1073	243	10	)	)	PUNCT
ajbmeb-1073	243	11	.	.	PUNCT
ajbmeb-1073	244	1	the	the	DET
ajbmeb-1073	244	2	human	human	ADJ
ajbmeb-1073	244	3	capital	capital	NOUN
ajbmeb-1073	244	4	of	of	ADP
ajbmeb-1073	244	5	boards	board	NOUN
ajbmeb-1073	244	6	of	of	ADP
ajbmeb-1073	244	7	directors	director	NOUN
ajbmeb-1073	244	8	and	and	CCONJ
ajbmeb-1073	244	9	innovation	innovation	NOUN
ajbmeb-1073	244	10	:	:	PUNCT
ajbmeb-1073	244	11	an	an	DET
ajbmeb-1073	244	12	empirical	empirical	ADJ
ajbmeb-1073	244	13	examination	examination	NOUN
ajbmeb-1073	244	14	of	of	ADP
ajbmeb-1073	244	15	the	the	DET
ajbmeb-1073	244	16	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1073	244	17	.	.	PUNCT
ajbmeb-1073	245	1	international	international	ADJ
ajbmeb-1073	245	2	journal	journal	PROPN
ajbmeb-1073	245	3	of	of	ADP
ajbmeb-1073	245	4	innovation	innovation	NOUN
ajbmeb-1073	245	5	management	management	NOUN
ajbmeb-1073	245	6	,	,	PUNCT
ajbmeb-1073	245	7	24(6	24(6	NUM
ajbmeb-1073	245	8	)	)	PUNCT
ajbmeb-1073	245	9	,	,	PUNCT
ajbmeb-1073	245	10	2019	2019	NUM
ajbmeb-1073	245	11	.	.	PUNCT
ajbmeb-1073	246	1	american	american	ADJ
ajbmeb-1073	246	2	journal	journal	PROPN
ajbmeb-1073	246	3	of	of	ADP
ajbmeb-1073	246	4	business	business	NOUN
ajbmeb-1073	246	5	management	management	NOUN
ajbmeb-1073	246	6	,	,	PUNCT
ajbmeb-1073	246	7	economics	economic	NOUN
ajbmeb-1073	246	8	and	and	CCONJ
ajbmeb-1073	246	9	banking	banking	NOUN
ajbmeb-1073	246	10	volume	volume	NOUN
ajbmeb-1073	246	11	14	14	NUM
ajbmeb-1073	246	12	july	july	PROPN
ajbmeb-1073	246	13	,	,	PUNCT
ajbmeb-1073	246	14	2023	2023	NUM
ajbmeb-1073	246	15	p	p	NOUN
ajbmeb-1073	246	16	a	a	DET
ajbmeb-1073	246	17	g	g	NOUN
ajbmeb-1073	246	18	e	e	NOUN
ajbmeb-1073	246	19	|	|	ADV
ajbmeb-1073	246	20	76	76	NUM
ajbmeb-1073	246	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1073	246	22	43	43	NUM
ajbmeb-1073	246	23	.	.	PUNCT
ajbmeb-1073	247	1	van	van	PROPN
ajbmeb-1073	247	2	rooij	rooij	PROPN
ajbmeb-1073	247	3	m	m	PROPN
ajbmeb-1073	247	4	,	,	PUNCT
ajbmeb-1073	247	5	lusardi	lusardi	PROPN
ajbmeb-1073	247	6	a	a	PRON
ajbmeb-1073	247	7	,	,	PUNCT
ajbmeb-1073	247	8	alessie	alessie	ADJ
ajbmeb-1073	247	9	r	r	NOUN
ajbmeb-1073	247	10	(	(	PUNCT
ajbmeb-1073	247	11	2011	2011	NUM
ajbmeb-1073	247	12	)	)	PUNCT
ajbmeb-1073	247	13	.	.	PUNCT
ajbmeb-1073	248	1	“	"	PUNCT
ajbmeb-1073	248	2	financial	financial	ADJ
ajbmeb-1073	248	3	literacy	literacy	NOUN
ajbmeb-1073	248	4	and	and	CCONJ
ajbmeb-1073	248	5	stock	stock	NOUN
ajbmeb-1073	248	6	market	market	NOUN
ajbmeb-1073	248	7	participation	participation	NOUN
ajbmeb-1073	248	8	”	"	PUNCT
ajbmeb-1073	248	9	,	,	PUNCT
ajbmeb-1073	248	10	journal	journal	NOUN
ajbmeb-1073	248	11	of	of	ADP
ajbmeb-1073	248	12	financial	financial	ADJ
ajbmeb-1073	248	13	economics	economic	NOUN
ajbmeb-1073	248	14	101(2):449472	101(2):449472	NUM
ajbmeb-1073	248	15	.	.	PROPN
ajbmeb-1073	248	16	44	44	NUM
ajbmeb-1073	248	17	.	.	PUNCT
ajbmeb-1073	249	1	winful	winful	PROPN
ajbmeb-1073	249	2	ec	ec	PROPN
ajbmeb-1073	249	3	,	,	PUNCT
ajbmeb-1073	249	4	kumi	kumi	PROPN
ajbmeb-1073	249	5	-	-	PUNCT
ajbmeb-1073	249	6	koranteng	koranteng	PROPN
ajbmeb-1073	249	7	p	p	PROPN
ajbmeb-1073	249	8	,	,	PUNCT
ajbmeb-1073	249	9	owusu	owusu	PROPN
ajbmeb-1073	249	10	-	-	PROPN
ajbmeb-1073	249	11	mensah	mensah	PROPN
ajbmeb-1073	249	12	m	m	PROPN
ajbmeb-1073	249	13	(	(	PUNCT
ajbmeb-1073	249	14	2013	2013	NUM
ajbmeb-1073	249	15	)	)	PUNCT
ajbmeb-1073	249	16	.	.	PUNCT
ajbmeb-1073	250	1	“	"	PUNCT
ajbmeb-1073	250	2	investment	investment	NOUN
ajbmeb-1073	250	3	education	education	NOUN
ajbmeb-1073	250	4	”	"	PUNCT
ajbmeb-1073	250	5	on	on	ADP
ajbmeb-1073	250	6	stock	stock	NOUN
ajbmeb-1073	250	7	market	market	NOUN
ajbmeb-1073	250	8	performance	performance	NOUN
ajbmeb-1073	250	9	:	:	PUNCT
ajbmeb-1073	250	10	case	case	NOUN
ajbmeb-1073	250	11	of	of	ADP
ajbmeb-1073	250	12	gse	gse	PROPN
ajbmeb-1073	250	13	,	,	PUNCT
ajbmeb-1073	250	14	journal	journal	NOUN
ajbmeb-1073	250	15	of	of	ADP
ajbmeb-1073	250	16	contemporary	contemporary	ADJ
ajbmeb-1073	250	17	management	management	NOUN
ajbmeb-1073	250	18	,	,	PUNCT
ajbmeb-1073	250	19	i	i	PROPN
ajbmeb-1073	250	20	d	d	NOUN
ajbmeb-1073	250	21	:	:	PUNCT
ajbmeb-1073	250	22	1929	1929	NUM
ajbmeb-1073	250	23	-	-	SYM
ajbmeb-1073	250	24	0128	0128	NUM
ajbmeb-1073	250	25	-	-	PUNCT
ajbmeb-1073	250	26	201304	201304	NUM
ajbmeb-1073	250	27	-	-	PUNCT
ajbmeb-1073	250	28	29	29	NUM
ajbmeb-1073	250	29	-	-	SYM
ajbmeb-1073	250	30	17	17	NUM
ajbmeb-1073	250	31	45	45	NUM
ajbmeb-1073	250	32	.	.	PUNCT
ajbmeb-1073	251	1	woodhall	woodhall	PROPN
ajbmeb-1073	251	2	m	m	PROPN
ajbmeb-1073	251	3	(	(	PUNCT
ajbmeb-1073	251	4	2001	2001	NUM
ajbmeb-1073	251	5	)	)	PUNCT
ajbmeb-1073	251	6	.	.	PUNCT
ajbmeb-1073	252	1	human	human	ADJ
ajbmeb-1073	252	2	capital	capital	NOUN
ajbmeb-1073	252	3	:	:	PUNCT
ajbmeb-1073	252	4	educational	educational	ADJ
ajbmeb-1073	252	5	aspects	aspect	NOUN
ajbmeb-1073	252	6	,	,	PUNCT
ajbmeb-1073	252	7	international	international	ADJ
ajbmeb-1073	252	8	encyclopedia	encyclopedia	NOUN
ajbmeb-1073	252	9	of	of	ADP
ajbmeb-1073	252	10	the	the	DET
ajbmeb-1073	252	11	social	social	ADJ
ajbmeb-1073	252	12	and	and	CCONJ
ajbmeb-1073	252	13	behavioral	behavioral	ADJ
ajbmeb-1073	252	14	sciences	science	NOUN
ajbmeb-1073	252	15	.	.	PUNCT
ajbmeb-1073	253	1	46	46	NUM
ajbmeb-1073	253	2	.	.	PUNCT
ajbmeb-1073	254	1	wright	wright	PROPN
ajbmeb-1073	254	2	,	,	PUNCT
ajbmeb-1073	254	3	p.m.	p.m.	NOUN
ajbmeb-1073	254	4	,	,	PUNCT
ajbmeb-1073	254	5	dunford	dunford	PROPN
ajbmeb-1073	254	6	,	,	PUNCT
ajbmeb-1073	254	7	b.b	b.b	PROPN
ajbmeb-1073	254	8	.	.	PROPN
ajbmeb-1073	254	9	&	&	CCONJ
ajbmeb-1073	254	10	snell	snell	PROPN
ajbmeb-1073	254	11	,	,	PUNCT
ajbmeb-1073	254	12	s.a	s.a	PROPN
ajbmeb-1073	254	13	.	.	PROPN
ajbmeb-1073	254	14	(	(	PUNCT
ajbmeb-1073	254	15	2001	2001	NUM
ajbmeb-1073	254	16	)	)	PUNCT
ajbmeb-1073	254	17	.	.	PUNCT
ajbmeb-1073	255	1	human	human	ADJ
ajbmeb-1073	255	2	resources	resource	NOUN
ajbmeb-1073	255	3	and	and	CCONJ
ajbmeb-1073	255	4	the	the	DET
ajbmeb-1073	255	5	resource	resource	NOUN
ajbmeb-1073	255	6	based	base	VERB
ajbmeb-1073	255	7	view	view	NOUN
ajbmeb-1073	255	8	of	of	ADP
ajbmeb-1073	255	9	the	the	DET
ajbmeb-1073	255	10	firm	firm	NOUN
ajbmeb-1073	255	11	.	.	PUNCT
ajbmeb-1073	256	1	journal	journal	PROPN
ajbmeb-1073	256	2	of	of	ADP
ajbmeb-1073	256	3	management	management	NOUN
ajbmeb-1073	256	4	,	,	PUNCT
ajbmeb-1073	256	5	27(6	27(6	NUM
ajbmeb-1073	256	6	)	)	PUNCT
ajbmeb-1073	256	7	,	,	PUNCT
ajbmeb-1073	256	8	701	701	NUM
ajbmeb-1073	256	9	-	-	SYM
ajbmeb-1073	256	10	721	721	NUM
ajbmeb-1073	256	11	47	47	NUM
ajbmeb-1073	256	12	.	.	PUNCT
ajbmeb-1073	257	1	yartey	yartey	PROPN
ajbmeb-1073	257	2	ca	ca	NOUN
ajbmeb-1073	257	3	(	(	PUNCT
ajbmeb-1073	257	4	2008	2008	NUM
ajbmeb-1073	257	5	)	)	PUNCT
ajbmeb-1073	257	6	.	.	PUNCT
ajbmeb-1073	258	1	determinants	determinant	NOUN
ajbmeb-1073	258	2	of	of	ADP
ajbmeb-1073	258	3	stock	stock	NOUN
ajbmeb-1073	258	4	market	market	NOUN
ajbmeb-1073	258	5	development	development	NOUN
ajbmeb-1073	258	6	in	in	ADP
ajbmeb-1073	258	7	emerging	emerge	VERB
ajbmeb-1073	258	8	economies	economy	NOUN
ajbmeb-1073	258	9	:	:	PUNCT
ajbmeb-1073	258	10	is	be	AUX
ajbmeb-1073	258	11	south	south	PROPN
ajbmeb-1073	258	12	africa	africa	PROPN
ajbmeb-1073	258	13	different	different	ADJ
ajbmeb-1073	258	14	?	?	PUNCT
ajbmeb-1073	259	1	imf	imf	PROPN
ajbmeb-1073	259	2	working	work	VERB
ajbmeb-1073	259	3	paperwp/08/32	paperwp/08/32	PROPN
ajbmeb-1073	259	4	washington	washington	PROPN
ajbmeb-1073	259	5	,	,	PUNCT
ajbmeb-1073	259	6	international	international	ADJ
ajbmeb-1073	259	7	monetary	monetary	ADJ
ajbmeb-1073	259	8	fund	fund	NOUN
ajbmeb-1073	259	9	.	.	PUNCT
ajbmeb-1073	260	1	48	48	NUM
ajbmeb-1073	260	2	.	.	PUNCT
ajbmeb-1073	261	1	youndt	youndt	PROPN
ajbmeb-1073	261	2	ma	ma	PROPN
ajbmeb-1073	261	3	,	,	PUNCT
ajbmeb-1073	261	4	subramaniam	subramaniam	PROPN
ajbmeb-1073	261	5	m	m	PROPN
ajbmeb-1073	261	6	,	,	PUNCT
ajbmeb-1073	261	7	snell	snell	PROPN
ajbmeb-1073	261	8	sa	sa	PROPN
ajbmeb-1073	261	9	(	(	PUNCT
ajbmeb-1073	261	10	2004	2004	NUM
ajbmeb-1073	261	11	)	)	PUNCT
ajbmeb-1073	261	12	.	.	PUNCT
ajbmeb-1073	262	1	intellectual	intellectual	ADJ
ajbmeb-1073	262	2	capital	capital	NOUN
ajbmeb-1073	262	3	profiles	profile	NOUN
ajbmeb-1073	262	4	:	:	PUNCT
ajbmeb-1073	262	5	an	an	DET
ajbmeb-1073	262	6	examination	examination	NOUN
ajbmeb-1073	262	7	of	of	ADP
ajbmeb-1073	262	8	investments	investment	NOUN
ajbmeb-1073	262	9	and	and	CCONJ
ajbmeb-1073	262	10	returns	return	NOUN
ajbmeb-1073	262	11	.	.	PUNCT
ajbmeb-1073	263	1	journal	journal	NOUN
ajbmeb-1073	263	2	of	of	ADP
ajbmeb-1073	263	3	management	management	NOUN
ajbmeb-1073	263	4	studies	study	NOUN
ajbmeb-1073	263	5	41(2):335	41(2):335	PROPN
ajbmeb-1073	263	6	-	-	PUNCT
ajbmeb-1073	263	7	361	361	NUM
ajbmeb-1073	263	8	.	.	PUNCT