id	sid	tid	token	lemma	pos
ajbmeb-167	1	1	american	american	PROPN
ajbmeb-167	1	2	journal	journal	PROPN
ajbmeb-167	1	3	of	of	ADP
ajbmeb-167	1	4	business	business	NOUN
ajbmeb-167	1	5	management	management	NOUN
ajbmeb-167	1	6	,	,	PUNCT
ajbmeb-167	1	7	economics	economic	NOUN
ajbmeb-167	1	8	and	and	CCONJ
ajbmeb-167	1	9	banking	banking	NOUN
ajbmeb-167	1	10	issn	issn	PROPN
ajbmeb-167	1	11	(	(	PUNCT
ajbmeb-167	1	12	e	e	NOUN
ajbmeb-167	1	13	):	):	PUNCT
ajbmeb-167	1	14	2832	2832	NUM
ajbmeb-167	1	15	-	-	SYM
ajbmeb-167	1	16	8078	8078	NUM
ajbmeb-167	1	17	volume	volume	NOUN
ajbmeb-167	1	18	6	6	NUM
ajbmeb-167	1	19	,	,	PUNCT
ajbmeb-167	1	20	|	|	ADV
ajbmeb-167	1	21	nov	nov	PROPN
ajbmeb-167	1	22	.	.	PROPN
ajbmeb-167	1	23	,	,	PUNCT
ajbmeb-167	1	24	2022	2022	NUM
ajbmeb-167	1	25	p	p	NOUN
ajbmeb-167	1	26	a	a	DET
ajbmeb-167	1	27	g	g	NOUN
ajbmeb-167	1	28	e	e	NOUN
ajbmeb-167	1	29	|	|	ADV
ajbmeb-167	1	30	20	20	NUM
ajbmeb-167	1	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	1	32	the	the	DET
ajbmeb-167	1	33	effect	effect	NOUN
ajbmeb-167	1	34	of	of	ADP
ajbmeb-167	1	35	free	free	ADJ
ajbmeb-167	1	36	cash	cash	NOUN
ajbmeb-167	1	37	flow	flow	NOUN
ajbmeb-167	1	38	on	on	ADP
ajbmeb-167	1	39	the	the	DET
ajbmeb-167	1	40	firm	firm	ADJ
ajbmeb-167	1	41	value	value	NOUN
ajbmeb-167	1	42	in	in	ADP
ajbmeb-167	1	43	a	a	DET
ajbmeb-167	1	44	sample	sample	NOUN
ajbmeb-167	1	45	of	of	ADP
ajbmeb-167	1	46	iraqi	iraqi	ADJ
ajbmeb-167	1	47	commercial	commercial	ADJ
ajbmeb-167	1	48	companies	company	NOUN
ajbmeb-167	1	49	listed	list	VERB
ajbmeb-167	1	50	in	in	ADP
ajbmeb-167	1	51	the	the	DET
ajbmeb-167	1	52	iraqi	iraqi	ADJ
ajbmeb-167	1	53	stock	stock	NOUN
ajbmeb-167	1	54	exchange	exchange	PROPN
ajbmeb-167	1	55	hashim	hashim	PROPN
ajbmeb-167	1	56	hayder	hayder	PROPN
ajbmeb-167	1	57	yousef	yousef	PROPN
ajbmeb-167	1	58	(	(	PUNCT
ajbmeb-167	1	59	1	1	NUM
ajbmeb-167	1	60	)	)	PUNCT
ajbmeb-167	1	61	,	,	PUNCT
ajbmeb-167	1	62	master	master	NOUN
ajbmeb-167	1	63	.	.	PUNCT
ajbmeb-167	2	1	student	student	NOUN
ajbmeb-167	2	2	.	.	PUNCT
ajbmeb-167	3	1	faculty	faculty	NOUN
ajbmeb-167	3	2	of	of	ADP
ajbmeb-167	3	3	administration	administration	NOUN
ajbmeb-167	3	4	and	and	CCONJ
ajbmeb-167	3	5	economics	economic	NOUN
ajbmeb-167	3	6	,	,	PUNCT
ajbmeb-167	3	7	department	department	NOUN
ajbmeb-167	3	8	of	of	ADP
ajbmeb-167	3	9	accounting	accounting	PROPN
ajbmeb-167	3	10	/	/	SYM
ajbmeb-167	3	11	university	university	PROPN
ajbmeb-167	3	12	of	of	ADP
ajbmeb-167	3	13	kufa	kufa	PROPN
ajbmeb-167	3	14	,	,	PUNCT
ajbmeb-167	3	15	najaf	najaf	PROPN
ajbmeb-167	3	16	,	,	PUNCT
ajbmeb-167	3	17	iraq	iraq	PROPN
ajbmeb-167	3	18	.	.	PUNCT
ajbmeb-167	4	1	hashim97.hayder@gmail.com	hashim97.hayder@gmail.com	PROPN
ajbmeb-167	4	2	assist	assist	PROPN
ajbmeb-167	4	3	.	.	PUNCT
ajbmeb-167	5	1	prof	prof	PROPN
ajbmeb-167	5	2	.	.	PUNCT
ajbmeb-167	6	1	dr	dr	PROPN
ajbmeb-167	6	2	.	.	PROPN
ajbmeb-167	6	3	hassnain	hassnain	PROPN
ajbmeb-167	6	4	kazem	kazem	PROPN
ajbmeb-167	6	5	ojah	ojah	PROPN
ajbmeb-167	6	6	(	(	PUNCT
ajbmeb-167	6	7	2	2	NUM
ajbmeb-167	6	8	)	)	PUNCT
ajbmeb-167	6	9	(	(	PUNCT
ajbmeb-167	6	10	2	2	X
ajbmeb-167	6	11	)	)	PUNCT
ajbmeb-167	6	12	faculty	faculty	NOUN
ajbmeb-167	6	13	of	of	ADP
ajbmeb-167	6	14	administration	administration	NOUN
ajbmeb-167	6	15	and	and	CCONJ
ajbmeb-167	6	16	economics	economic	NOUN
ajbmeb-167	6	17	,	,	PUNCT
ajbmeb-167	6	18	department	department	NOUN
ajbmeb-167	6	19	of	of	ADP
ajbmeb-167	6	20	accounting	accounting	PROPN
ajbmeb-167	6	21	/	/	SYM
ajbmeb-167	6	22	university	university	PROPN
ajbmeb-167	6	23	of	of	ADP
ajbmeb-167	6	24	kufa	kufa	PROPN
ajbmeb-167	6	25	,	,	PUNCT
ajbmeb-167	6	26	najaf	najaf	PROPN
ajbmeb-167	6	27	,	,	PUNCT
ajbmeb-167	6	28	iraq	iraq	PROPN
ajbmeb-167	6	29	.	.	PUNCT
ajbmeb-167	7	1	hassnink.alshahmani@uokufa.edu.iq	hassnink.alshahmani@uokufa.edu.iq	PROPN
ajbmeb-167	7	2	a	a	DET
ajbmeb-167	7	3	b	b	PROPN
ajbmeb-167	7	4	s	s	ADP
ajbmeb-167	7	5	t	t	PROPN
ajbmeb-167	7	6	r	r	NOUN
ajbmeb-167	7	7	a	a	DET
ajbmeb-167	7	8	c	c	NOUN
ajbmeb-167	7	9	t	t	NOUN
ajbmeb-167	7	10	k	k	X
ajbmeb-167	7	11	e	e	PROPN
ajbmeb-167	7	12	y	y	PROPN
ajbmeb-167	7	13	w	w	NOUN
ajbmeb-167	7	14	o	o	NOUN
ajbmeb-167	7	15	r	r	NOUN
ajbmeb-167	7	16	d	d	X
ajbmeb-167	7	17	s	s	VERB
ajbmeb-167	7	18	the	the	DET
ajbmeb-167	7	19	research	research	NOUN
ajbmeb-167	7	20	aims	aim	VERB
ajbmeb-167	7	21	to	to	PART
ajbmeb-167	7	22	measure	measure	VERB
ajbmeb-167	7	23	the	the	DET
ajbmeb-167	7	24	impact	impact	NOUN
ajbmeb-167	7	25	of	of	ADP
ajbmeb-167	7	26	free	free	ADJ
ajbmeb-167	7	27	cash	cash	NOUN
ajbmeb-167	7	28	flow	flow	NOUN
ajbmeb-167	7	29	on	on	ADP
ajbmeb-167	7	30	the	the	DET
ajbmeb-167	7	31	value	value	NOUN
ajbmeb-167	7	32	of	of	ADP
ajbmeb-167	7	33	the	the	DET
ajbmeb-167	7	34	firm	firm	NOUN
ajbmeb-167	7	35	.	.	PUNCT
ajbmeb-167	8	1	this	this	DET
ajbmeb-167	8	2	goal	goal	NOUN
ajbmeb-167	8	3	is	be	AUX
ajbmeb-167	8	4	achieved	achieve	VERB
ajbmeb-167	8	5	by	by	ADP
ajbmeb-167	8	6	identifying	identify	VERB
ajbmeb-167	8	7	the	the	DET
ajbmeb-167	8	8	concept	concept	NOUN
ajbmeb-167	8	9	of	of	ADP
ajbmeb-167	8	10	free	free	ADJ
ajbmeb-167	8	11	cash	cash	NOUN
ajbmeb-167	8	12	flow	flow	NOUN
ajbmeb-167	8	13	and	and	CCONJ
ajbmeb-167	8	14	the	the	DET
ajbmeb-167	8	15	concept	concept	NOUN
ajbmeb-167	8	16	of	of	ADP
ajbmeb-167	8	17	firm	firm	ADJ
ajbmeb-167	8	18	value	value	NOUN
ajbmeb-167	8	19	,	,	PUNCT
ajbmeb-167	8	20	based	base	VERB
ajbmeb-167	8	21	on	on	ADP
ajbmeb-167	8	22	the	the	DET
ajbmeb-167	8	23	annual	annual	ADJ
ajbmeb-167	8	24	financial	financial	ADJ
ajbmeb-167	8	25	reports	report	NOUN
ajbmeb-167	8	26	data	datum	NOUN
ajbmeb-167	8	27	for	for	ADP
ajbmeb-167	8	28	a	a	DET
ajbmeb-167	8	29	sample	sample	NOUN
ajbmeb-167	8	30	of	of	ADP
ajbmeb-167	8	31	the	the	DET
ajbmeb-167	8	32	(	(	PUNCT
ajbmeb-167	8	33	27	27	NUM
ajbmeb-167	8	34	)	)	PUNCT
ajbmeb-167	8	35	iraqi	iraqi	ADJ
ajbmeb-167	8	36	companies	company	NOUN
ajbmeb-167	8	37	listed	list	VERB
ajbmeb-167	8	38	on	on	ADP
ajbmeb-167	8	39	the	the	DET
ajbmeb-167	8	40	iraq	iraq	PROPN
ajbmeb-167	8	41	stock	stock	NOUN
ajbmeb-167	8	42	exchange	exchange	PROPN
ajbmeb-167	8	43	.	.	PUNCT
ajbmeb-167	9	1	b	b	X
ajbmeb-167	9	2	(	(	PUNCT
ajbmeb-167	9	3	15	15	NUM
ajbmeb-167	9	4	)	)	PUNCT
ajbmeb-167	9	5	companies	company	NOUN
ajbmeb-167	9	6	from	from	ADP
ajbmeb-167	9	7	the	the	DET
ajbmeb-167	9	8	banking	banking	NOUN
ajbmeb-167	9	9	sector	sector	NOUN
ajbmeb-167	9	10	,	,	PUNCT
ajbmeb-167	9	11	(	(	PUNCT
ajbmeb-167	9	12	8)	8)	NUM
ajbmeb-167	9	13	companies	company	NOUN
ajbmeb-167	9	14	from	from	ADP
ajbmeb-167	9	15	the	the	DET
ajbmeb-167	9	16	industrial	industrial	ADJ
ajbmeb-167	9	17	sector	sector	NOUN
ajbmeb-167	9	18	,	,	PUNCT
ajbmeb-167	9	19	and	and	CCONJ
ajbmeb-167	9	20	(	(	PUNCT
ajbmeb-167	9	21	4	4	X
ajbmeb-167	9	22	)	)	PUNCT
ajbmeb-167	9	23	companies	company	NOUN
ajbmeb-167	9	24	from	from	ADP
ajbmeb-167	9	25	the	the	DET
ajbmeb-167	9	26	insurance	insurance	NOUN
ajbmeb-167	9	27	sector	sector	NOUN
ajbmeb-167	9	28	for	for	ADP
ajbmeb-167	9	29	the	the	DET
ajbmeb-167	9	30	period	period	NOUN
ajbmeb-167	9	31	from	from	ADP
ajbmeb-167	9	32	(	(	PUNCT
ajbmeb-167	9	33	2011	2011	NUM
ajbmeb-167	9	34	-	-	SYM
ajbmeb-167	9	35	2020	2020	NUM
ajbmeb-167	9	36	)	)	PUNCT
ajbmeb-167	9	37	.	.	PUNCT
ajbmeb-167	10	1	for	for	ADP
ajbmeb-167	10	2	the	the	DET
ajbmeb-167	10	3	purpose	purpose	NOUN
ajbmeb-167	10	4	of	of	ADP
ajbmeb-167	10	5	measuring	measure	VERB
ajbmeb-167	10	6	the	the	DET
ajbmeb-167	10	7	free	free	ADJ
ajbmeb-167	10	8	cash	cash	NOUN
ajbmeb-167	10	9	flow	flow	NOUN
ajbmeb-167	10	10	,	,	PUNCT
ajbmeb-167	10	11	the	the	DET
ajbmeb-167	10	12	(	(	PUNCT
ajbmeb-167	10	13	brigham	brigham	PROPN
ajbmeb-167	10	14	&	&	CCONJ
ajbmeb-167	10	15	houston	houston	PROPN
ajbmeb-167	10	16	,	,	PUNCT
ajbmeb-167	10	17	2019	2019	NUM
ajbmeb-167	10	18	)	)	PUNCT
ajbmeb-167	10	19	model	model	NOUN
ajbmeb-167	10	20	was	be	AUX
ajbmeb-167	10	21	used	use	VERB
ajbmeb-167	10	22	,	,	PUNCT
ajbmeb-167	10	23	and	and	CCONJ
ajbmeb-167	10	24	the	the	DET
ajbmeb-167	10	25	(	(	PUNCT
ajbmeb-167	10	26	tobin	tobin	PROPN
ajbmeb-167	10	27	s	s	PART
ajbmeb-167	10	28	q	q	NOUN
ajbmeb-167	10	29	)	)	PUNCT
ajbmeb-167	10	30	model	model	NOUN
ajbmeb-167	10	31	was	be	AUX
ajbmeb-167	10	32	used	use	VERB
ajbmeb-167	10	33	.	.	PUNCT
ajbmeb-167	11	1	t	t	X
ajbmeb-167	11	2	)	)	PUNCT
ajbmeb-167	11	3	and	and	CCONJ
ajbmeb-167	11	4	(	(	PUNCT
ajbmeb-167	11	5	f	f	X
ajbmeb-167	11	6	)	)	PUNCT
ajbmeb-167	11	7	test	test	NOUN
ajbmeb-167	11	8	using	use	VERB
ajbmeb-167	11	9	both	both	CCONJ
ajbmeb-167	11	10	spss	spss	PROPN
ajbmeb-167	11	11	and	and	CCONJ
ajbmeb-167	11	12	amos	amos	PROPN
ajbmeb-167	11	13	.	.	PUNCT
ajbmeb-167	12	1	the	the	DET
ajbmeb-167	12	2	research	research	NOUN
ajbmeb-167	12	3	reached	reach	VERB
ajbmeb-167	12	4	several	several	ADJ
ajbmeb-167	12	5	results	result	NOUN
ajbmeb-167	12	6	,	,	PUNCT
ajbmeb-167	12	7	the	the	DET
ajbmeb-167	12	8	most	most	ADV
ajbmeb-167	12	9	important	important	ADJ
ajbmeb-167	12	10	of	of	ADP
ajbmeb-167	12	11	which	which	PRON
ajbmeb-167	12	12	is	be	AUX
ajbmeb-167	12	13	that	that	SCONJ
ajbmeb-167	12	14	there	there	PRON
ajbmeb-167	12	15	is	be	VERB
ajbmeb-167	12	16	a	a	DET
ajbmeb-167	12	17	statistically	statistically	ADV
ajbmeb-167	12	18	significant	significant	ADJ
ajbmeb-167	12	19	effect	effect	NOUN
ajbmeb-167	12	20	of	of	ADP
ajbmeb-167	12	21	free	free	ADJ
ajbmeb-167	12	22	cash	cash	NOUN
ajbmeb-167	12	23	flow	flow	NOUN
ajbmeb-167	12	24	on	on	ADP
ajbmeb-167	12	25	the	the	DET
ajbmeb-167	12	26	firm	firm	NOUN
ajbmeb-167	12	27	's	's	PART
ajbmeb-167	12	28	value	value	NOUN
ajbmeb-167	12	29	.	.	PUNCT
ajbmeb-167	13	1	the	the	DET
ajbmeb-167	13	2	most	most	ADV
ajbmeb-167	13	3	important	important	ADJ
ajbmeb-167	13	4	thing	thing	NOUN
ajbmeb-167	13	5	recommended	recommend	VERB
ajbmeb-167	13	6	by	by	ADP
ajbmeb-167	13	7	the	the	DET
ajbmeb-167	13	8	researcher	researcher	NOUN
ajbmeb-167	13	9	is	be	AUX
ajbmeb-167	13	10	the	the	DET
ajbmeb-167	13	11	need	need	NOUN
ajbmeb-167	13	12	for	for	SCONJ
ajbmeb-167	13	13	companies	company	NOUN
ajbmeb-167	13	14	listed	list	VERB
ajbmeb-167	13	15	in	in	ADP
ajbmeb-167	13	16	the	the	DET
ajbmeb-167	13	17	iraqi	iraqi	ADJ
ajbmeb-167	13	18	stock	stock	NOUN
ajbmeb-167	13	19	exchange	exchange	NOUN
ajbmeb-167	13	20	to	to	PART
ajbmeb-167	13	21	provide	provide	VERB
ajbmeb-167	13	22	sufficient	sufficient	ADJ
ajbmeb-167	13	23	information	information	NOUN
ajbmeb-167	13	24	about	about	ADP
ajbmeb-167	13	25	the	the	DET
ajbmeb-167	13	26	free	free	ADJ
ajbmeb-167	13	27	cash	cash	NOUN
ajbmeb-167	13	28	flow	flow	NOUN
ajbmeb-167	13	29	(	(	PUNCT
ajbmeb-167	13	30	fcf	fcf	NOUN
ajbmeb-167	13	31	)	)	PUNCT
ajbmeb-167	13	32	and	and	CCONJ
ajbmeb-167	13	33	optional	optional	ADJ
ajbmeb-167	13	34	disclosure	disclosure	NOUN
ajbmeb-167	13	35	about	about	ADP
ajbmeb-167	13	36	it	it	PRON
ajbmeb-167	13	37	because	because	SCONJ
ajbmeb-167	13	38	this	this	DET
ajbmeb-167	13	39	disclosure	disclosure	NOUN
ajbmeb-167	13	40	provides	provide	VERB
ajbmeb-167	13	41	important	important	ADJ
ajbmeb-167	13	42	information	information	NOUN
ajbmeb-167	13	43	for	for	ADP
ajbmeb-167	13	44	all	all	DET
ajbmeb-167	13	45	parties	party	NOUN
ajbmeb-167	13	46	that	that	PRON
ajbmeb-167	13	47	have	have	VERB
ajbmeb-167	13	48	interests	interest	NOUN
ajbmeb-167	13	49	and	and	CCONJ
ajbmeb-167	13	50	objectives	objective	NOUN
ajbmeb-167	13	51	linked	link	VERB
ajbmeb-167	13	52	to	to	ADP
ajbmeb-167	13	53	the	the	DET
ajbmeb-167	13	54	firm	firm	NOUN
ajbmeb-167	13	55	,	,	PUNCT
ajbmeb-167	13	56	and	and	CCONJ
ajbmeb-167	13	57	helps	help	VERB
ajbmeb-167	13	58	them	they	PRON
ajbmeb-167	13	59	in	in	ADP
ajbmeb-167	13	60	making	make	VERB
ajbmeb-167	13	61	investment	investment	NOUN
ajbmeb-167	13	62	decisions	decision	NOUN
ajbmeb-167	13	63	related	relate	VERB
ajbmeb-167	13	64	to	to	ADP
ajbmeb-167	13	65	the	the	DET
ajbmeb-167	13	66	firm	firm	NOUN
ajbmeb-167	13	67	as	as	ADV
ajbmeb-167	13	68	well	well	ADV
ajbmeb-167	13	69	.	.	PUNCT
ajbmeb-167	14	1	study	study	VERB
ajbmeb-167	14	2	and	and	CCONJ
ajbmeb-167	14	3	analyze	analyze	VERB
ajbmeb-167	14	4	the	the	DET
ajbmeb-167	14	5	financial	financial	ADJ
ajbmeb-167	14	6	data	datum	NOUN
ajbmeb-167	14	7	for	for	ADP
ajbmeb-167	14	8	making	make	VERB
ajbmeb-167	14	9	investment	investment	NOUN
ajbmeb-167	14	10	decisions	decision	NOUN
ajbmeb-167	14	11	in	in	ADP
ajbmeb-167	14	12	detail	detail	NOUN
ajbmeb-167	14	13	and	and	CCONJ
ajbmeb-167	14	14	follow	follow	VERB
ajbmeb-167	14	15	the	the	DET
ajbmeb-167	14	16	methods	method	NOUN
ajbmeb-167	14	17	of	of	ADP
ajbmeb-167	14	18	evaluating	evaluate	VERB
ajbmeb-167	14	19	investment	investment	NOUN
ajbmeb-167	14	20	projects	project	NOUN
ajbmeb-167	14	21	(	(	PUNCT
ajbmeb-167	14	22	economic	economic	ADJ
ajbmeb-167	14	23	feasibility	feasibility	NOUN
ajbmeb-167	14	24	study	study	NOUN
ajbmeb-167	14	25	)	)	PUNCT
ajbmeb-167	14	26	to	to	PART
ajbmeb-167	14	27	prevent	prevent	VERB
ajbmeb-167	14	28	wrong	wrong	NOUN
ajbmeb-167	14	29	(	(	PUNCT
ajbmeb-167	14	30	sub	sub	ADJ
ajbmeb-167	14	31	-	-	ADJ
ajbmeb-167	14	32	optimal	optimal	ADJ
ajbmeb-167	14	33	)	)	PUNCT
ajbmeb-167	14	34	investment	investment	NOUN
ajbmeb-167	14	35	decisions	decision	NOUN
ajbmeb-167	14	36	that	that	PRON
ajbmeb-167	14	37	result	result	VERB
ajbmeb-167	14	38	in	in	ADP
ajbmeb-167	14	39	huge	huge	ADJ
ajbmeb-167	14	40	irreversible	irreversible	ADJ
ajbmeb-167	14	41	losses	loss	NOUN
ajbmeb-167	14	42	.	.	PUNCT
ajbmeb-167	15	1	keywords	keyword	NOUN
ajbmeb-167	15	2	:	:	PUNCT
ajbmeb-167	15	3	free	free	ADJ
ajbmeb-167	15	4	cash	cash	NOUN
ajbmeb-167	15	5	flow	flow	NOUN
ajbmeb-167	15	6	,	,	PUNCT
ajbmeb-167	15	7	firm	firm	ADJ
ajbmeb-167	15	8	value	value	NOUN
ajbmeb-167	15	9	mailto:hashim97.hayder@gmail.com	mailto:hashim97.hayder@gmail.com	X
ajbmeb-167	15	10	mailto:hassnink.alshahmani@uokufa.edu.iq	mailto:hassnink.alshahmani@uokufa.edu.iq	PROPN
ajbmeb-167	15	11	american	american	PROPN
ajbmeb-167	15	12	journal	journal	PROPN
ajbmeb-167	15	13	of	of	ADP
ajbmeb-167	15	14	business	business	NOUN
ajbmeb-167	15	15	management	management	NOUN
ajbmeb-167	15	16	,	,	PUNCT
ajbmeb-167	15	17	economics	economic	NOUN
ajbmeb-167	15	18	and	and	CCONJ
ajbmeb-167	15	19	banking	banking	NOUN
ajbmeb-167	15	20	volume	volume	NOUN
ajbmeb-167	15	21	6	6	NUM
ajbmeb-167	15	22	,	,	PUNCT
ajbmeb-167	15	23	nov	nov	PROPN
ajbmeb-167	15	24	.	.	PROPN
ajbmeb-167	15	25	,	,	PUNCT
ajbmeb-167	15	26	2022	2022	NUM
ajbmeb-167	15	27	p	p	NOUN
ajbmeb-167	15	28	a	a	DET
ajbmeb-167	15	29	g	g	NOUN
ajbmeb-167	15	30	e	e	NOUN
ajbmeb-167	15	31	|	|	ADV
ajbmeb-167	15	32	21	21	NUM
ajbmeb-167	15	33	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	15	34	introduction	introduction	NOUN
ajbmeb-167	15	35	net	net	ADJ
ajbmeb-167	15	36	cash	cash	NOUN
ajbmeb-167	15	37	from	from	ADP
ajbmeb-167	15	38	operating	operate	VERB
ajbmeb-167	15	39	activities	activity	NOUN
ajbmeb-167	15	40	provides	provide	VERB
ajbmeb-167	15	41	an	an	DET
ajbmeb-167	15	42	indication	indication	NOUN
ajbmeb-167	15	43	of	of	ADP
ajbmeb-167	15	44	the	the	DET
ajbmeb-167	15	45	firm	firm	NOUN
ajbmeb-167	15	46	's	's	PART
ajbmeb-167	15	47	ability	ability	NOUN
ajbmeb-167	15	48	to	to	PART
ajbmeb-167	15	49	generate	generate	VERB
ajbmeb-167	15	50	cash	cash	NOUN
ajbmeb-167	15	51	from	from	ADP
ajbmeb-167	15	52	its	its	PRON
ajbmeb-167	15	53	core	core	NOUN
ajbmeb-167	15	54	activities	activity	NOUN
ajbmeb-167	15	55	,	,	PUNCT
ajbmeb-167	15	56	but	but	CCONJ
ajbmeb-167	15	57	analysts	analyst	NOUN
ajbmeb-167	15	58	note	note	VERB
ajbmeb-167	15	59	that	that	SCONJ
ajbmeb-167	15	60	this	this	DET
ajbmeb-167	15	61	figure	figure	NOUN
ajbmeb-167	15	62	.	.	PUNCT
ajbmeb-167	16	1	insufficient	insufficient	ADJ
ajbmeb-167	16	2	,	,	PUNCT
ajbmeb-167	16	3	as	as	SCONJ
ajbmeb-167	16	4	the	the	DET
ajbmeb-167	16	5	net	net	ADJ
ajbmeb-167	16	6	cash	cash	NOUN
ajbmeb-167	16	7	provided	provide	VERB
ajbmeb-167	16	8	by	by	ADP
ajbmeb-167	16	9	the	the	DET
ajbmeb-167	16	10	operating	operate	VERB
ajbmeb-167	16	11	activities	activity	NOUN
ajbmeb-167	16	12	is	be	AUX
ajbmeb-167	16	13	not	not	PART
ajbmeb-167	16	14	taken	take	VERB
ajbmeb-167	16	15	into	into	ADP
ajbmeb-167	16	16	consideration	consideration	NOUN
ajbmeb-167	16	17	with	with	ADP
ajbmeb-167	16	18	what	what	PRON
ajbmeb-167	16	19	companies	company	NOUN
ajbmeb-167	16	20	must	must	AUX
ajbmeb-167	16	21	invest	invest	VERB
ajbmeb-167	16	22	in	in	ADP
ajbmeb-167	16	23	new	new	ADJ
ajbmeb-167	16	24	assets	asset	NOUN
ajbmeb-167	16	25	at	at	ADP
ajbmeb-167	16	26	the	the	DET
ajbmeb-167	16	27	level	level	NOUN
ajbmeb-167	16	28	of	of	ADP
ajbmeb-167	16	29	their	their	PRON
ajbmeb-167	16	30	current	current	ADJ
ajbmeb-167	16	31	operations	operation	NOUN
ajbmeb-167	16	32	or	or	CCONJ
ajbmeb-167	16	33	expansion	expansion	NOUN
ajbmeb-167	16	34	,	,	PUNCT
ajbmeb-167	16	35	and	and	CCONJ
ajbmeb-167	16	36	therefore	therefore	ADV
ajbmeb-167	16	37	it	it	PRON
ajbmeb-167	16	38	was	be	AUX
ajbmeb-167	16	39	necessary	necessary	ADJ
ajbmeb-167	16	40	to	to	PART
ajbmeb-167	16	41	have	have	VERB
ajbmeb-167	16	42	a	a	DET
ajbmeb-167	16	43	quantitative	quantitative	ADJ
ajbmeb-167	16	44	measure	measure	NOUN
ajbmeb-167	16	45	that	that	PRON
ajbmeb-167	16	46	shows	show	VERB
ajbmeb-167	16	47	the	the	DET
ajbmeb-167	16	48	firm	firm	NOUN
ajbmeb-167	16	49	’s	’s	PART
ajbmeb-167	16	50	ability	ability	NOUN
ajbmeb-167	16	51	to	to	PART
ajbmeb-167	16	52	exploit	exploit	VERB
ajbmeb-167	16	53	its	its	PRON
ajbmeb-167	16	54	money	money	NOUN
ajbmeb-167	16	55	from	from	ADP
ajbmeb-167	16	56	operational	operational	ADJ
ajbmeb-167	16	57	activities	activity	NOUN
ajbmeb-167	16	58	through	through	ADP
ajbmeb-167	16	59	cash	cash	NOUN
ajbmeb-167	16	60	.	.	PUNCT
ajbmeb-167	17	1	the	the	DET
ajbmeb-167	17	2	free	free	ADJ
ajbmeb-167	17	3	cash	cash	NOUN
ajbmeb-167	17	4	flow	flow	NOUN
ajbmeb-167	17	5	was	be	AUX
ajbmeb-167	17	6	a	a	DET
ajbmeb-167	17	7	feasible	feasible	ADJ
ajbmeb-167	17	8	indicator	indicator	NOUN
ajbmeb-167	17	9	as	as	SCONJ
ajbmeb-167	17	10	it	it	PRON
ajbmeb-167	17	11	provides	provide	VERB
ajbmeb-167	17	12	an	an	DET
ajbmeb-167	17	13	additional	additional	ADJ
ajbmeb-167	17	14	insight	insight	NOUN
ajbmeb-167	17	15	into	into	ADP
ajbmeb-167	17	16	the	the	DET
ajbmeb-167	17	17	firm	firm	NOUN
ajbmeb-167	17	18	's	's	PART
ajbmeb-167	17	19	ability	ability	NOUN
ajbmeb-167	17	20	to	to	PART
ajbmeb-167	17	21	generate	generate	VERB
ajbmeb-167	17	22	cash	cash	NOUN
ajbmeb-167	17	23	from	from	ADP
ajbmeb-167	17	24	its	its	PRON
ajbmeb-167	17	25	main	main	ADJ
ajbmeb-167	17	26	activities	activity	NOUN
ajbmeb-167	17	27	.	.	PUNCT
ajbmeb-167	18	1	it	it	PRON
ajbmeb-167	18	2	describes	describe	VERB
ajbmeb-167	18	3	the	the	DET
ajbmeb-167	18	4	net	net	ADJ
ajbmeb-167	18	5	cash	cash	NOUN
ajbmeb-167	18	6	provided	provide	VERB
ajbmeb-167	18	7	and	and	CCONJ
ajbmeb-167	18	8	the	the	DET
ajbmeb-167	18	9	surplus	surplus	NOUN
ajbmeb-167	18	10	by	by	ADP
ajbmeb-167	18	11	operating	operate	VERB
ajbmeb-167	18	12	activities	activity	NOUN
ajbmeb-167	18	13	after	after	ADP
ajbmeb-167	18	14	adjusting	adjust	VERB
ajbmeb-167	18	15	for	for	ADP
ajbmeb-167	18	16	capital	capital	NOUN
ajbmeb-167	18	17	expenditures	expenditure	NOUN
ajbmeb-167	18	18	and	and	CCONJ
ajbmeb-167	18	19	cash	cash	NOUN
ajbmeb-167	18	20	dividends	dividend	NOUN
ajbmeb-167	18	21	.	.	PUNCT
ajbmeb-167	19	1	firm	firm	ADJ
ajbmeb-167	19	2	value	value	NOUN
ajbmeb-167	19	3	is	be	AUX
ajbmeb-167	19	4	important	important	ADJ
ajbmeb-167	19	5	to	to	ADP
ajbmeb-167	19	6	investors	investor	NOUN
ajbmeb-167	19	7	and	and	CCONJ
ajbmeb-167	19	8	shareholders	shareholder	NOUN
ajbmeb-167	19	9	.	.	PUNCT
ajbmeb-167	20	1	the	the	DET
ajbmeb-167	20	2	management	management	NOUN
ajbmeb-167	20	3	of	of	ADP
ajbmeb-167	20	4	the	the	DET
ajbmeb-167	20	5	firm	firm	NOUN
ajbmeb-167	20	6	seeks	seek	VERB
ajbmeb-167	20	7	to	to	PART
ajbmeb-167	20	8	maximize	maximize	VERB
ajbmeb-167	20	9	the	the	DET
ajbmeb-167	20	10	value	value	NOUN
ajbmeb-167	20	11	of	of	ADP
ajbmeb-167	20	12	the	the	DET
ajbmeb-167	20	13	firm	firm	NOUN
ajbmeb-167	20	14	as	as	ADP
ajbmeb-167	20	15	one	one	NUM
ajbmeb-167	20	16	of	of	ADP
ajbmeb-167	20	17	the	the	DET
ajbmeb-167	20	18	strategic	strategic	ADJ
ajbmeb-167	20	19	goals	goal	NOUN
ajbmeb-167	20	20	and	and	CCONJ
ajbmeb-167	20	21	to	to	PART
ajbmeb-167	20	22	express	express	VERB
ajbmeb-167	20	23	its	its	PRON
ajbmeb-167	20	24	efficiency	efficiency	NOUN
ajbmeb-167	20	25	in	in	ADP
ajbmeb-167	20	26	asset	asset	NOUN
ajbmeb-167	20	27	management	management	NOUN
ajbmeb-167	20	28	.	.	PUNCT
ajbmeb-167	21	1	the	the	DET
ajbmeb-167	21	2	value	value	NOUN
ajbmeb-167	21	3	of	of	ADP
ajbmeb-167	21	4	the	the	DET
ajbmeb-167	21	5	firm	firm	NOUN
ajbmeb-167	21	6	from	from	ADP
ajbmeb-167	21	7	the	the	DET
ajbmeb-167	21	8	point	point	NOUN
ajbmeb-167	21	9	of	of	ADP
ajbmeb-167	21	10	view	view	NOUN
ajbmeb-167	21	11	of	of	ADP
ajbmeb-167	21	12	the	the	DET
ajbmeb-167	21	13	shareholder	shareholder	NOUN
ajbmeb-167	21	14	is	be	AUX
ajbmeb-167	21	15	the	the	DET
ajbmeb-167	21	16	total	total	ADJ
ajbmeb-167	21	17	return	return	NOUN
ajbmeb-167	21	18	obtained	obtain	VERB
ajbmeb-167	21	19	by	by	ADP
ajbmeb-167	21	20	the	the	DET
ajbmeb-167	21	21	shareholder	shareholder	NOUN
ajbmeb-167	21	22	,	,	PUNCT
ajbmeb-167	21	23	which	which	PRON
ajbmeb-167	21	24	includes	include	VERB
ajbmeb-167	21	25	dividends	dividend	NOUN
ajbmeb-167	21	26	and	and	CCONJ
ajbmeb-167	21	27	the	the	DET
ajbmeb-167	21	28	increase	increase	NOUN
ajbmeb-167	21	29	in	in	ADP
ajbmeb-167	21	30	the	the	DET
ajbmeb-167	21	31	share	share	NOUN
ajbmeb-167	21	32	price	price	NOUN
ajbmeb-167	21	33	,	,	PUNCT
ajbmeb-167	21	34	and	and	CCONJ
ajbmeb-167	21	35	it	it	PRON
ajbmeb-167	21	36	is	be	AUX
ajbmeb-167	21	37	defined	define	VERB
ajbmeb-167	21	38	as	as	ADP
ajbmeb-167	21	39	a	a	DET
ajbmeb-167	21	40	measure	measure	NOUN
ajbmeb-167	21	41	of	of	ADP
ajbmeb-167	21	42	wealth	wealth	NOUN
ajbmeb-167	21	43	,	,	PUNCT
ajbmeb-167	21	44	because	because	SCONJ
ajbmeb-167	21	45	it	it	PRON
ajbmeb-167	21	46	represents	represent	VERB
ajbmeb-167	21	47	the	the	DET
ajbmeb-167	21	48	amount	amount	NOUN
ajbmeb-167	21	49	of	of	ADP
ajbmeb-167	21	50	wealth	wealth	NOUN
ajbmeb-167	21	51	generated	generate	VERB
ajbmeb-167	21	52	by	by	ADP
ajbmeb-167	21	53	the	the	DET
ajbmeb-167	21	54	business	business	NOUN
ajbmeb-167	21	55	units	unit	NOUN
ajbmeb-167	21	56	of	of	ADP
ajbmeb-167	21	57	the	the	DET
ajbmeb-167	21	58	owners	owner	NOUN
ajbmeb-167	21	59	or	or	CCONJ
ajbmeb-167	21	60	shareholders	shareholder	NOUN
ajbmeb-167	21	61	,	,	PUNCT
ajbmeb-167	21	62	because	because	SCONJ
ajbmeb-167	21	63	the	the	DET
ajbmeb-167	21	64	main	main	ADJ
ajbmeb-167	21	65	objective	objective	NOUN
ajbmeb-167	21	66	of	of	ADP
ajbmeb-167	21	67	the	the	DET
ajbmeb-167	21	68	management	management	NOUN
ajbmeb-167	21	69	of	of	ADP
ajbmeb-167	21	70	the	the	DET
ajbmeb-167	21	71	firm	firm	NOUN
ajbmeb-167	21	72	is	be	AUX
ajbmeb-167	21	73	to	to	PART
ajbmeb-167	21	74	increase	increase	VERB
ajbmeb-167	21	75	the	the	DET
ajbmeb-167	21	76	wealth	wealth	NOUN
ajbmeb-167	21	77	of	of	ADP
ajbmeb-167	21	78	shareholders	shareholder	NOUN
ajbmeb-167	21	79	.	.	PUNCT
ajbmeb-167	22	1	research	research	NOUN
ajbmeb-167	22	2	importance	importance	NOUN
ajbmeb-167	22	3	it	it	PRON
ajbmeb-167	22	4	is	be	AUX
ajbmeb-167	22	5	hoped	hope	VERB
ajbmeb-167	22	6	that	that	SCONJ
ajbmeb-167	22	7	this	this	DET
ajbmeb-167	22	8	research	research	NOUN
ajbmeb-167	22	9	will	will	AUX
ajbmeb-167	22	10	be	be	AUX
ajbmeb-167	22	11	of	of	ADP
ajbmeb-167	22	12	interest	interest	NOUN
ajbmeb-167	22	13	to	to	ADP
ajbmeb-167	22	14	those	those	PRON
ajbmeb-167	22	15	in	in	ADP
ajbmeb-167	22	16	charge	charge	NOUN
ajbmeb-167	22	17	of	of	ADP
ajbmeb-167	22	18	managing	manage	VERB
ajbmeb-167	22	19	the	the	DET
ajbmeb-167	22	20	stock	stock	NOUN
ajbmeb-167	22	21	market	market	NOUN
ajbmeb-167	22	22	to	to	ADP
ajbmeb-167	22	23	the	the	DET
ajbmeb-167	22	24	necessity	necessity	NOUN
ajbmeb-167	22	25	of	of	ADP
ajbmeb-167	22	26	educating	educate	VERB
ajbmeb-167	22	27	the	the	DET
ajbmeb-167	22	28	importance	importance	NOUN
ajbmeb-167	22	29	of	of	ADP
ajbmeb-167	22	30	analyzing	analyze	VERB
ajbmeb-167	22	31	the	the	DET
ajbmeb-167	22	32	impact	impact	NOUN
ajbmeb-167	22	33	of	of	ADP
ajbmeb-167	22	34	free	free	ADJ
ajbmeb-167	22	35	cash	cash	NOUN
ajbmeb-167	22	36	flow	flow	NOUN
ajbmeb-167	22	37	on	on	ADP
ajbmeb-167	22	38	the	the	DET
ajbmeb-167	22	39	decisions	decision	NOUN
ajbmeb-167	22	40	taken	take	VERB
ajbmeb-167	22	41	by	by	ADP
ajbmeb-167	22	42	managers	manager	NOUN
ajbmeb-167	22	43	because	because	SCONJ
ajbmeb-167	22	44	it	it	PRON
ajbmeb-167	22	45	is	be	AUX
ajbmeb-167	22	46	expected	expect	VERB
ajbmeb-167	22	47	to	to	PART
ajbmeb-167	22	48	provide	provide	VERB
ajbmeb-167	22	49	important	important	ADJ
ajbmeb-167	22	50	information	information	NOUN
ajbmeb-167	22	51	that	that	PRON
ajbmeb-167	22	52	would	would	AUX
ajbmeb-167	22	53	enhance	enhance	VERB
ajbmeb-167	22	54	the	the	DET
ajbmeb-167	22	55	value	value	NOUN
ajbmeb-167	22	56	of	of	ADP
ajbmeb-167	22	57	the	the	DET
ajbmeb-167	22	58	firm	firm	NOUN
ajbmeb-167	22	59	and	and	CCONJ
ajbmeb-167	22	60	thus	thus	ADV
ajbmeb-167	22	61	market	market	NOUN
ajbmeb-167	22	62	efficiency	efficiency	NOUN
ajbmeb-167	22	63	and	and	CCONJ
ajbmeb-167	22	64	activate	activate	VERB
ajbmeb-167	22	65	the	the	DET
ajbmeb-167	22	66	movement	movement	NOUN
ajbmeb-167	22	67	of	of	ADP
ajbmeb-167	22	68	stock	stock	NOUN
ajbmeb-167	22	69	trading	trading	NOUN
ajbmeb-167	22	70	in	in	ADP
ajbmeb-167	22	71	it	it	PRON
ajbmeb-167	22	72	.	.	PUNCT
ajbmeb-167	22	73	.	.	PUNCT
ajbmeb-167	23	1	the	the	DET
ajbmeb-167	23	2	success	success	NOUN
ajbmeb-167	23	3	and	and	CCONJ
ajbmeb-167	23	4	continuity	continuity	NOUN
ajbmeb-167	23	5	of	of	ADP
ajbmeb-167	23	6	companies	company	NOUN
ajbmeb-167	23	7	and	and	CCONJ
ajbmeb-167	23	8	the	the	DET
ajbmeb-167	23	9	maximization	maximization	NOUN
ajbmeb-167	23	10	of	of	ADP
ajbmeb-167	23	11	their	their	PRON
ajbmeb-167	23	12	value	value	NOUN
ajbmeb-167	23	13	in	in	ADP
ajbmeb-167	23	14	the	the	DET
ajbmeb-167	23	15	long	long	ADJ
ajbmeb-167	23	16	term	term	NOUN
ajbmeb-167	23	17	is	be	AUX
ajbmeb-167	23	18	the	the	DET
ajbmeb-167	23	19	first	first	ADJ
ajbmeb-167	23	20	goal	goal	NOUN
ajbmeb-167	23	21	for	for	ADP
ajbmeb-167	23	22	investors	investor	NOUN
ajbmeb-167	23	23	,	,	PUNCT
ajbmeb-167	23	24	as	as	ADV
ajbmeb-167	23	25	well	well	ADV
ajbmeb-167	23	26	as	as	ADP
ajbmeb-167	23	27	being	be	AUX
ajbmeb-167	23	28	beneficial	beneficial	ADJ
ajbmeb-167	23	29	to	to	ADP
ajbmeb-167	23	30	many	many	ADJ
ajbmeb-167	23	31	relevant	relevant	ADJ
ajbmeb-167	23	32	parties	party	NOUN
ajbmeb-167	23	33	and	and	CCONJ
ajbmeb-167	23	34	leads	lead	VERB
ajbmeb-167	23	35	to	to	ADP
ajbmeb-167	23	36	the	the	DET
ajbmeb-167	23	37	development	development	NOUN
ajbmeb-167	23	38	of	of	ADP
ajbmeb-167	23	39	the	the	DET
ajbmeb-167	23	40	economy	economy	NOUN
ajbmeb-167	23	41	in	in	ADP
ajbmeb-167	23	42	general	general	ADJ
ajbmeb-167	23	43	.	.	PUNCT
ajbmeb-167	24	1	and	and	CCONJ
ajbmeb-167	24	2	the	the	DET
ajbmeb-167	24	3	firm	firm	NOUN
ajbmeb-167	24	4	’s	’s	PART
ajbmeb-167	24	5	success	success	NOUN
ajbmeb-167	24	6	is	be	AUX
ajbmeb-167	24	7	an	an	DET
ajbmeb-167	24	8	analysis	analysis	NOUN
ajbmeb-167	24	9	of	of	ADP
ajbmeb-167	24	10	the	the	DET
ajbmeb-167	24	11	effect	effect	NOUN
ajbmeb-167	24	12	of	of	ADP
ajbmeb-167	24	13	free	free	ADJ
ajbmeb-167	24	14	flow	flow	NOUN
ajbmeb-167	24	15	and	and	CCONJ
ajbmeb-167	24	16	its	its	PRON
ajbmeb-167	24	17	use	use	NOUN
ajbmeb-167	24	18	in	in	ADP
ajbmeb-167	24	19	creating	create	VERB
ajbmeb-167	24	20	new	new	ADJ
ajbmeb-167	24	21	investments	investment	NOUN
ajbmeb-167	24	22	that	that	PRON
ajbmeb-167	24	23	reflect	reflect	VERB
ajbmeb-167	24	24	the	the	DET
ajbmeb-167	24	25	efficiency	efficiency	NOUN
ajbmeb-167	24	26	of	of	ADP
ajbmeb-167	24	27	its	its	PRON
ajbmeb-167	24	28	investment	investment	NOUN
ajbmeb-167	24	29	decisions	decision	NOUN
ajbmeb-167	24	30	and	and	CCONJ
ajbmeb-167	24	31	for	for	ADP
ajbmeb-167	24	32	the	the	DET
ajbmeb-167	24	33	purpose	purpose	NOUN
ajbmeb-167	24	34	of	of	ADP
ajbmeb-167	24	35	organizing	organize	VERB
ajbmeb-167	24	36	and	and	CCONJ
ajbmeb-167	24	37	directing	direct	VERB
ajbmeb-167	24	38	investment	investment	NOUN
ajbmeb-167	24	39	in	in	ADP
ajbmeb-167	24	40	a	a	DET
ajbmeb-167	24	41	way	way	NOUN
ajbmeb-167	24	42	that	that	PRON
ajbmeb-167	24	43	serves	serve	VERB
ajbmeb-167	24	44	the	the	DET
ajbmeb-167	24	45	firm	firm	NOUN
ajbmeb-167	24	46	’s	’s	PART
ajbmeb-167	24	47	interest	interest	NOUN
ajbmeb-167	24	48	away	away	ADV
ajbmeb-167	24	49	from	from	ADP
ajbmeb-167	24	50	the	the	DET
ajbmeb-167	24	51	opportunistic	opportunistic	ADJ
ajbmeb-167	24	52	behavior	behavior	NOUN
ajbmeb-167	24	53	of	of	ADP
ajbmeb-167	24	54	corporate	corporate	ADJ
ajbmeb-167	24	55	managers	manager	NOUN
ajbmeb-167	24	56	.	.	PUNCT
ajbmeb-167	25	1	this	this	DET
ajbmeb-167	25	2	good	good	ADJ
ajbmeb-167	25	3	analysis	analysis	NOUN
ajbmeb-167	25	4	may	may	AUX
ajbmeb-167	25	5	contribute	contribute	VERB
ajbmeb-167	25	6	to	to	ADP
ajbmeb-167	25	7	reducing	reduce	VERB
ajbmeb-167	25	8	agency	agency	NOUN
ajbmeb-167	25	9	costs	cost	NOUN
ajbmeb-167	25	10	and	and	CCONJ
ajbmeb-167	25	11	increasing	increase	VERB
ajbmeb-167	25	12	the	the	DET
ajbmeb-167	25	13	firm	firm	NOUN
ajbmeb-167	25	14	’s	’s	PART
ajbmeb-167	25	15	profits	profit	NOUN
ajbmeb-167	25	16	and	and	CCONJ
ajbmeb-167	25	17	value	value	NOUN
ajbmeb-167	25	18	in	in	ADP
ajbmeb-167	25	19	the	the	DET
ajbmeb-167	25	20	financial	financial	ADJ
ajbmeb-167	25	21	market	market	NOUN
ajbmeb-167	25	22	.	.	PUNCT
ajbmeb-167	26	1	research	research	NOUN
ajbmeb-167	26	2	problem	problem	NOUN
ajbmeb-167	26	3	recently	recently	ADV
ajbmeb-167	26	4	,	,	PUNCT
ajbmeb-167	26	5	many	many	ADJ
ajbmeb-167	26	6	researchers	researcher	NOUN
ajbmeb-167	26	7	have	have	AUX
ajbmeb-167	26	8	highlighted	highlight	VERB
ajbmeb-167	26	9	the	the	DET
ajbmeb-167	26	10	search	search	NOUN
ajbmeb-167	26	11	for	for	ADP
ajbmeb-167	26	12	variables	variable	NOUN
ajbmeb-167	26	13	that	that	PRON
ajbmeb-167	26	14	have	have	VERB
ajbmeb-167	26	15	a	a	DET
ajbmeb-167	26	16	significant	significant	ADJ
ajbmeb-167	26	17	impact	impact	NOUN
ajbmeb-167	26	18	on	on	ADP
ajbmeb-167	26	19	the	the	DET
ajbmeb-167	26	20	diversity	diversity	NOUN
ajbmeb-167	26	21	of	of	ADP
ajbmeb-167	26	22	investment	investment	NOUN
ajbmeb-167	26	23	opportunities	opportunity	NOUN
ajbmeb-167	26	24	,	,	PUNCT
ajbmeb-167	26	25	and	and	CCONJ
ajbmeb-167	26	26	free	free	ADJ
ajbmeb-167	26	27	cash	cash	NOUN
ajbmeb-167	26	28	flow	flow	NOUN
ajbmeb-167	26	29	was	be	AUX
ajbmeb-167	26	30	one	one	NUM
ajbmeb-167	26	31	of	of	ADP
ajbmeb-167	26	32	these	these	DET
ajbmeb-167	26	33	variables	variable	NOUN
ajbmeb-167	26	34	that	that	SCONJ
ajbmeb-167	26	35	whenever	whenever	SCONJ
ajbmeb-167	26	36	there	there	PRON
ajbmeb-167	26	37	were	be	VERB
ajbmeb-167	26	38	free	free	ADJ
ajbmeb-167	26	39	cash	cash	NOUN
ajbmeb-167	26	40	flows	flow	NOUN
ajbmeb-167	26	41	,	,	PUNCT
ajbmeb-167	26	42	this	this	PRON
ajbmeb-167	26	43	led	lead	VERB
ajbmeb-167	26	44	to	to	ADP
ajbmeb-167	26	45	the	the	DET
ajbmeb-167	26	46	search	search	NOUN
ajbmeb-167	26	47	for	for	ADP
ajbmeb-167	26	48	the	the	DET
ajbmeb-167	26	49	best	good	ADJ
ajbmeb-167	26	50	investment	investment	NOUN
ajbmeb-167	26	51	decisions	decision	NOUN
ajbmeb-167	26	52	,	,	PUNCT
ajbmeb-167	26	53	which	which	PRON
ajbmeb-167	26	54	in	in	ADP
ajbmeb-167	26	55	turn	turn	NOUN
ajbmeb-167	26	56	will	will	AUX
ajbmeb-167	26	57	reflect	reflect	VERB
ajbmeb-167	26	58	on	on	ADP
ajbmeb-167	26	59	the	the	DET
ajbmeb-167	26	60	value	value	NOUN
ajbmeb-167	26	61	of	of	ADP
ajbmeb-167	26	62	the	the	DET
ajbmeb-167	26	63	firm	firm	NOUN
ajbmeb-167	26	64	from	from	ADP
ajbmeb-167	26	65	through	through	ADP
ajbmeb-167	26	66	its	its	PRON
ajbmeb-167	26	67	competitiveness	competitiveness	NOUN
ajbmeb-167	26	68	and	and	CCONJ
ajbmeb-167	26	69	the	the	DET
ajbmeb-167	26	70	diversity	diversity	NOUN
ajbmeb-167	26	71	of	of	ADP
ajbmeb-167	26	72	its	its	PRON
ajbmeb-167	26	73	business	business	NOUN
ajbmeb-167	26	74	fields	field	NOUN
ajbmeb-167	26	75	,	,	PUNCT
ajbmeb-167	26	76	the	the	DET
ajbmeb-167	26	77	more	more	ADJ
ajbmeb-167	26	78	investment	investment	NOUN
ajbmeb-167	26	79	opportunities	opportunity	NOUN
ajbmeb-167	26	80	increased	increase	VERB
ajbmeb-167	26	81	and	and	CCONJ
ajbmeb-167	26	82	diversified	diversify	VERB
ajbmeb-167	26	83	,	,	PUNCT
ajbmeb-167	26	84	which	which	PRON
ajbmeb-167	26	85	led	lead	VERB
ajbmeb-167	26	86	to	to	ADP
ajbmeb-167	26	87	a	a	DET
ajbmeb-167	26	88	higher	high	ADJ
ajbmeb-167	26	89	value	value	NOUN
ajbmeb-167	26	90	of	of	ADP
ajbmeb-167	26	91	the	the	DET
ajbmeb-167	26	92	firm	firm	NOUN
ajbmeb-167	26	93	and	and	CCONJ
ajbmeb-167	26	94	a	a	DET
ajbmeb-167	26	95	decrease	decrease	NOUN
ajbmeb-167	26	96	in	in	ADP
ajbmeb-167	26	97	the	the	DET
ajbmeb-167	26	98	risks	risk	NOUN
ajbmeb-167	26	99	surrounding	surround	VERB
ajbmeb-167	26	100	the	the	DET
ajbmeb-167	26	101	firm	firm	NOUN
ajbmeb-167	26	102	,	,	PUNCT
ajbmeb-167	26	103	which	which	PRON
ajbmeb-167	26	104	is	be	AUX
ajbmeb-167	26	105	reflected	reflect	VERB
ajbmeb-167	26	106	in	in	ADP
ajbmeb-167	26	107	the	the	DET
ajbmeb-167	26	108	value	value	NOUN
ajbmeb-167	26	109	of	of	ADP
ajbmeb-167	26	110	the	the	DET
ajbmeb-167	26	111	firm	firm	NOUN
ajbmeb-167	26	112	.	.	PUNCT
ajbmeb-167	27	1	therefore	therefore	ADV
ajbmeb-167	27	2	,	,	PUNCT
ajbmeb-167	27	3	the	the	DET
ajbmeb-167	27	4	research	research	NOUN
ajbmeb-167	27	5	problem	problem	NOUN
ajbmeb-167	27	6	can	can	AUX
ajbmeb-167	27	7	be	be	AUX
ajbmeb-167	27	8	represented	represent	VERB
ajbmeb-167	27	9	by	by	ADP
ajbmeb-167	27	10	the	the	DET
ajbmeb-167	27	11	following	follow	VERB
ajbmeb-167	27	12	questions	question	NOUN
ajbmeb-167	27	13	:	:	PUNCT
ajbmeb-167	27	14	•	•	NUM
ajbmeb-167	27	15	is	be	AUX
ajbmeb-167	27	16	the	the	DET
ajbmeb-167	27	17	presence	presence	NOUN
ajbmeb-167	27	18	of	of	ADP
ajbmeb-167	27	19	free	free	ADJ
ajbmeb-167	27	20	cash	cash	NOUN
ajbmeb-167	27	21	flow	flow	NOUN
ajbmeb-167	27	22	reflected	reflect	VERB
ajbmeb-167	27	23	in	in	ADP
ajbmeb-167	27	24	the	the	DET
ajbmeb-167	27	25	value	value	NOUN
ajbmeb-167	27	26	of	of	ADP
ajbmeb-167	27	27	the	the	DET
ajbmeb-167	27	28	firm	firm	NOUN
ajbmeb-167	27	29	?	?	PUNCT
ajbmeb-167	28	1	american	american	ADJ
ajbmeb-167	28	2	journal	journal	PROPN
ajbmeb-167	28	3	of	of	ADP
ajbmeb-167	28	4	business	business	NOUN
ajbmeb-167	28	5	management	management	NOUN
ajbmeb-167	28	6	,	,	PUNCT
ajbmeb-167	28	7	economics	economic	NOUN
ajbmeb-167	28	8	and	and	CCONJ
ajbmeb-167	28	9	banking	banking	NOUN
ajbmeb-167	28	10	volume	volume	NOUN
ajbmeb-167	28	11	6	6	NUM
ajbmeb-167	28	12	,	,	PUNCT
ajbmeb-167	28	13	nov	nov	PROPN
ajbmeb-167	28	14	.	.	PROPN
ajbmeb-167	28	15	,	,	PUNCT
ajbmeb-167	28	16	2022	2022	NUM
ajbmeb-167	28	17	p	p	NOUN
ajbmeb-167	28	18	a	a	PRON
ajbmeb-167	28	19	g	g	NOUN
ajbmeb-167	28	20	e	e	NOUN
ajbmeb-167	28	21	|	|	ADV
ajbmeb-167	28	22	22	22	NUM
ajbmeb-167	28	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	28	24	research	research	NOUN
ajbmeb-167	28	25	aims	aim	VERB
ajbmeb-167	28	26	the	the	DET
ajbmeb-167	28	27	research	research	NOUN
ajbmeb-167	28	28	seeks	seek	VERB
ajbmeb-167	28	29	to	to	PART
ajbmeb-167	28	30	achieve	achieve	VERB
ajbmeb-167	28	31	a	a	DET
ajbmeb-167	28	32	set	set	NOUN
ajbmeb-167	28	33	of	of	ADP
ajbmeb-167	28	34	goals	goal	NOUN
ajbmeb-167	28	35	,	,	PUNCT
ajbmeb-167	28	36	most	most	ADV
ajbmeb-167	28	37	notably	notably	ADV
ajbmeb-167	28	38	the	the	DET
ajbmeb-167	28	39	following	following	NOUN
ajbmeb-167	28	40	:	:	PUNCT
ajbmeb-167	28	41			X
ajbmeb-167	28	42	a	a	DET
ajbmeb-167	28	43	statement	statement	NOUN
ajbmeb-167	28	44	of	of	ADP
ajbmeb-167	28	45	the	the	DET
ajbmeb-167	28	46	concept	concept	NOUN
ajbmeb-167	28	47	of	of	ADP
ajbmeb-167	28	48	free	free	ADJ
ajbmeb-167	28	49	cash	cash	NOUN
ajbmeb-167	28	50	flow	flow	NOUN
ajbmeb-167	28	51	,	,	PUNCT
ajbmeb-167	28	52	its	its	PRON
ajbmeb-167	28	53	types	type	NOUN
ajbmeb-167	28	54	,	,	PUNCT
ajbmeb-167	28	55	importance	importance	NOUN
ajbmeb-167	28	56	and	and	CCONJ
ajbmeb-167	28	57	methods	method	NOUN
ajbmeb-167	28	58	of	of	ADP
ajbmeb-167	28	59	measuring	measure	VERB
ajbmeb-167	28	60	it	it	PRON
ajbmeb-167	28	61	.	.	PUNCT
ajbmeb-167	29	1			PROPN
ajbmeb-167	29	2	understand	understand	VERB
ajbmeb-167	29	3	the	the	DET
ajbmeb-167	29	4	concept	concept	NOUN
ajbmeb-167	29	5	,	,	PUNCT
ajbmeb-167	29	6	importance	importance	NOUN
ajbmeb-167	29	7	and	and	CCONJ
ajbmeb-167	29	8	methods	method	NOUN
ajbmeb-167	29	9	of	of	ADP
ajbmeb-167	29	10	measuring	measure	VERB
ajbmeb-167	29	11	the	the	DET
ajbmeb-167	29	12	value	value	NOUN
ajbmeb-167	29	13	of	of	ADP
ajbmeb-167	29	14	the	the	DET
ajbmeb-167	29	15	firm	firm	NOUN
ajbmeb-167	29	16	.	.	PUNCT
ajbmeb-167	30	1			PRON
ajbmeb-167	30	2	test	test	VERB
ajbmeb-167	30	3	the	the	DET
ajbmeb-167	30	4	impact	impact	NOUN
ajbmeb-167	30	5	of	of	ADP
ajbmeb-167	30	6	free	free	ADJ
ajbmeb-167	30	7	cash	cash	NOUN
ajbmeb-167	30	8	flow	flow	NOUN
ajbmeb-167	30	9	on	on	ADP
ajbmeb-167	30	10	the	the	DET
ajbmeb-167	30	11	value	value	NOUN
ajbmeb-167	30	12	of	of	ADP
ajbmeb-167	30	13	the	the	DET
ajbmeb-167	30	14	firm	firm	NOUN
ajbmeb-167	30	15	.	.	PUNCT
ajbmeb-167	31	1	research	research	NOUN
ajbmeb-167	31	2	hypothesis	hypothesis	NOUN
ajbmeb-167	31	3	for	for	ADP
ajbmeb-167	31	4	the	the	DET
ajbmeb-167	31	5	purpose	purpose	NOUN
ajbmeb-167	31	6	of	of	ADP
ajbmeb-167	31	7	achieving	achieve	VERB
ajbmeb-167	31	8	the	the	DET
ajbmeb-167	31	9	objectives	objective	NOUN
ajbmeb-167	31	10	of	of	ADP
ajbmeb-167	31	11	the	the	DET
ajbmeb-167	31	12	research	research	NOUN
ajbmeb-167	31	13	and	and	CCONJ
ajbmeb-167	31	14	answering	answer	VERB
ajbmeb-167	31	15	the	the	DET
ajbmeb-167	31	16	questions	question	NOUN
ajbmeb-167	31	17	raised	raise	VERB
ajbmeb-167	31	18	in	in	ADP
ajbmeb-167	31	19	the	the	DET
ajbmeb-167	31	20	research	research	NOUN
ajbmeb-167	31	21	problem	problem	NOUN
ajbmeb-167	31	22	,	,	PUNCT
ajbmeb-167	31	23	the	the	DET
ajbmeb-167	31	24	following	follow	VERB
ajbmeb-167	31	25	hypotheses	hypothesis	NOUN
ajbmeb-167	31	26	were	be	AUX
ajbmeb-167	31	27	formulated	formulate	VERB
ajbmeb-167	31	28	:	:	PUNCT
ajbmeb-167	31	29	•	•	X
ajbmeb-167	31	30	there	there	PRON
ajbmeb-167	31	31	is	be	VERB
ajbmeb-167	31	32	a	a	DET
ajbmeb-167	31	33	statistically	statistically	ADV
ajbmeb-167	31	34	significant	significant	ADJ
ajbmeb-167	31	35	reflection	reflection	NOUN
ajbmeb-167	31	36	of	of	ADP
ajbmeb-167	31	37	the	the	DET
ajbmeb-167	31	38	free	free	ADJ
ajbmeb-167	31	39	cash	cash	NOUN
ajbmeb-167	31	40	flow	flow	NOUN
ajbmeb-167	31	41	in	in	ADP
ajbmeb-167	31	42	the	the	DET
ajbmeb-167	31	43	firm	firm	NOUN
ajbmeb-167	31	44	's	's	PART
ajbmeb-167	31	45	value	value	NOUN
ajbmeb-167	31	46	.	.	PUNCT
ajbmeb-167	32	1	community	community	NOUN
ajbmeb-167	32	2	and	and	CCONJ
ajbmeb-167	32	3	sample	sample	NOUN
ajbmeb-167	32	4	research	research	NOUN
ajbmeb-167	32	5	the	the	DET
ajbmeb-167	32	6	research	research	NOUN
ajbmeb-167	32	7	community	community	NOUN
ajbmeb-167	32	8	consists	consist	VERB
ajbmeb-167	32	9	of	of	ADP
ajbmeb-167	32	10	a	a	DET
ajbmeb-167	32	11	sample	sample	NOUN
ajbmeb-167	32	12	of	of	ADP
ajbmeb-167	32	13	the	the	DET
ajbmeb-167	32	14	(	(	PUNCT
ajbmeb-167	32	15	27	27	NUM
ajbmeb-167	32	16	)	)	PUNCT
ajbmeb-167	32	17	iraqi	iraqi	ADJ
ajbmeb-167	32	18	commercial	commercial	ADJ
ajbmeb-167	32	19	companies	company	NOUN
ajbmeb-167	32	20	listed	list	VERB
ajbmeb-167	32	21	in	in	ADP
ajbmeb-167	32	22	the	the	DET
ajbmeb-167	32	23	iraqi	iraqi	ADJ
ajbmeb-167	32	24	stock	stock	NOUN
ajbmeb-167	32	25	exchange	exchange	PROPN
ajbmeb-167	32	26	,	,	PUNCT
ajbmeb-167	32	27	represented	represent	VERB
ajbmeb-167	32	28	by	by	ADP
ajbmeb-167	32	29	(	(	PUNCT
ajbmeb-167	32	30	15	15	NUM
ajbmeb-167	32	31	)	)	PUNCT
ajbmeb-167	32	32	companies	company	NOUN
ajbmeb-167	32	33	from	from	ADP
ajbmeb-167	32	34	the	the	DET
ajbmeb-167	32	35	banking	banking	NOUN
ajbmeb-167	32	36	sector	sector	NOUN
ajbmeb-167	32	37	,	,	PUNCT
ajbmeb-167	32	38	(	(	PUNCT
ajbmeb-167	32	39	8)	8)	NUM
ajbmeb-167	32	40	companies	company	NOUN
ajbmeb-167	32	41	from	from	ADP
ajbmeb-167	32	42	the	the	DET
ajbmeb-167	32	43	industrial	industrial	ADJ
ajbmeb-167	32	44	sector	sector	NOUN
ajbmeb-167	32	45	and	and	CCONJ
ajbmeb-167	32	46	(	(	PUNCT
ajbmeb-167	32	47	4	4	X
ajbmeb-167	32	48	)	)	PUNCT
ajbmeb-167	32	49	companies	company	NOUN
ajbmeb-167	32	50	from	from	ADP
ajbmeb-167	32	51	the	the	DET
ajbmeb-167	32	52	insurance	insurance	NOUN
ajbmeb-167	32	53	sector	sector	NOUN
ajbmeb-167	32	54	for	for	ADP
ajbmeb-167	32	55	the	the	DET
ajbmeb-167	32	56	period	period	NOUN
ajbmeb-167	32	57	from	from	ADP
ajbmeb-167	32	58	(	(	PUNCT
ajbmeb-167	32	59	2011	2011	NUM
ajbmeb-167	32	60	)	)	PUNCT
ajbmeb-167	32	61	.	.	PUNCT
ajbmeb-167	33	1	-2020	-2020	NOUN
ajbmeb-167	33	2	)	)	PUNCT
ajbmeb-167	33	3	.	.	PUNCT
ajbmeb-167	34	1	by	by	ADP
ajbmeb-167	34	2	(	(	PUNCT
ajbmeb-167	34	3	270	270	NUM
ajbmeb-167	34	4	)	)	PUNCT
ajbmeb-167	34	5	views	view	NOUN
ajbmeb-167	34	6	,	,	PUNCT
ajbmeb-167	34	7	this	this	DET
ajbmeb-167	34	8	sector	sector	NOUN
ajbmeb-167	34	9	was	be	AUX
ajbmeb-167	34	10	chosen	choose	VERB
ajbmeb-167	34	11	for	for	ADP
ajbmeb-167	34	12	its	its	PRON
ajbmeb-167	34	13	great	great	ADJ
ajbmeb-167	34	14	importance	importance	NOUN
ajbmeb-167	34	15	for	for	ADP
ajbmeb-167	34	16	investments	investment	NOUN
ajbmeb-167	34	17	in	in	ADP
ajbmeb-167	34	18	it	it	PRON
ajbmeb-167	34	19	.	.	PUNCT
ajbmeb-167	35	1	statistical	statistical	ADJ
ajbmeb-167	35	2	methods	method	NOUN
ajbmeb-167	35	3	and	and	CCONJ
ajbmeb-167	35	4	prig	prig	ADJ
ajbmeb-167	35	5	to	to	PART
ajbmeb-167	35	6	achieve	achieve	VERB
ajbmeb-167	35	7	the	the	DET
ajbmeb-167	35	8	objectives	objective	NOUN
ajbmeb-167	35	9	of	of	ADP
ajbmeb-167	35	10	the	the	DET
ajbmeb-167	35	11	research	research	NOUN
ajbmeb-167	35	12	and	and	CCONJ
ajbmeb-167	35	13	to	to	PART
ajbmeb-167	35	14	reach	reach	VERB
ajbmeb-167	35	15	the	the	DET
ajbmeb-167	35	16	results	result	NOUN
ajbmeb-167	35	17	of	of	ADP
ajbmeb-167	35	18	the	the	DET
ajbmeb-167	35	19	research	research	NOUN
ajbmeb-167	35	20	sample	sample	NOUN
ajbmeb-167	35	21	,	,	PUNCT
ajbmeb-167	35	22	a	a	DET
ajbmeb-167	35	23	set	set	NOUN
ajbmeb-167	35	24	of	of	ADP
ajbmeb-167	35	25	statistical	statistical	ADJ
ajbmeb-167	35	26	methods	method	NOUN
ajbmeb-167	35	27	will	will	AUX
ajbmeb-167	35	28	be	be	AUX
ajbmeb-167	35	29	used	use	VERB
ajbmeb-167	35	30	,	,	PUNCT
ajbmeb-167	35	31	including	include	VERB
ajbmeb-167	35	32	statistical	statistical	ADJ
ajbmeb-167	35	33	analysis	analysis	NOUN
ajbmeb-167	35	34	such	such	ADJ
ajbmeb-167	35	35	as	as	ADP
ajbmeb-167	35	36	linear	linear	PROPN
ajbmeb-167	35	37	regression	regression	NOUN
ajbmeb-167	35	38	,	,	PUNCT
ajbmeb-167	35	39	correlation	correlation	NOUN
ajbmeb-167	35	40	coefficient	coefficient	NOUN
ajbmeb-167	35	41	,	,	PUNCT
ajbmeb-167	35	42	(	(	PUNCT
ajbmeb-167	35	43	t	t	NOUN
ajbmeb-167	35	44	)	)	PUNCT
ajbmeb-167	35	45	test	test	NOUN
ajbmeb-167	35	46	and	and	CCONJ
ajbmeb-167	35	47	(	(	PUNCT
ajbmeb-167	35	48	f	f	X
ajbmeb-167	35	49	)	)	PUNCT
ajbmeb-167	35	50	test	test	NOUN
ajbmeb-167	35	51	,	,	PUNCT
ajbmeb-167	35	52	as	as	ADV
ajbmeb-167	35	53	well	well	ADV
ajbmeb-167	35	54	as	as	ADP
ajbmeb-167	35	55	using	use	VERB
ajbmeb-167	35	56	path	path	NOUN
ajbmeb-167	35	57	analysis	analysis	NOUN
ajbmeb-167	35	58	using	use	VERB
ajbmeb-167	35	59	the	the	DET
ajbmeb-167	35	60	spss	spss	ADJ
ajbmeb-167	35	61	statistical	statistical	ADJ
ajbmeb-167	35	62	package	package	NOUN
ajbmeb-167	35	63	for	for	ADP
ajbmeb-167	35	64	social	social	ADJ
ajbmeb-167	35	65	sciences	science	NOUN
ajbmeb-167	35	66	,	,	PUNCT
ajbmeb-167	35	67	and	and	CCONJ
ajbmeb-167	35	68	statistical	statistical	ADJ
ajbmeb-167	35	69	software	software	NOUN
ajbmeb-167	35	70	amos	amos	PROPN
ajbmeb-167	35	71	.	.	PUNCT
ajbmeb-167	36	1	the	the	DET
ajbmeb-167	36	2	effect	effect	NOUN
ajbmeb-167	36	3	of	of	ADP
ajbmeb-167	36	4	free	free	ADJ
ajbmeb-167	36	5	cash	cash	NOUN
ajbmeb-167	36	6	flow	flow	NOUN
ajbmeb-167	36	7	on	on	ADP
ajbmeb-167	36	8	the	the	DET
ajbmeb-167	36	9	firm	firm	NOUN
ajbmeb-167	36	10	's	's	PART
ajbmeb-167	36	11	value	value	NOUN
ajbmeb-167	36	12	will	will	AUX
ajbmeb-167	36	13	be	be	AUX
ajbmeb-167	36	14	measured	measure	VERB
ajbmeb-167	36	15	statistically	statistically	ADV
ajbmeb-167	36	16	by	by	ADP
ajbmeb-167	36	17	means	mean	NOUN
ajbmeb-167	36	18	of	of	ADP
ajbmeb-167	36	19	a	a	DET
ajbmeb-167	36	20	regression	regression	NOUN
ajbmeb-167	36	21	model	model	NOUN
ajbmeb-167	36	22	.	.	PUNCT
ajbmeb-167	37	1	spatial	spatial	ADJ
ajbmeb-167	37	2	and	and	CCONJ
ajbmeb-167	37	3	temporal	temporal	ADJ
ajbmeb-167	37	4	boundaries	boundary	NOUN
ajbmeb-167	37	5	the	the	DET
ajbmeb-167	37	6	limits	limit	NOUN
ajbmeb-167	37	7	of	of	ADP
ajbmeb-167	37	8	the	the	DET
ajbmeb-167	37	9	search	search	NOUN
ajbmeb-167	37	10	are	be	AUX
ajbmeb-167	37	11	represented	represent	VERB
ajbmeb-167	37	12	by	by	ADP
ajbmeb-167	37	13	the	the	DET
ajbmeb-167	37	14	iraqi	iraqi	ADJ
ajbmeb-167	37	15	private	private	ADJ
ajbmeb-167	37	16	banks	bank	NOUN
ajbmeb-167	37	17	listed	list	VERB
ajbmeb-167	37	18	on	on	ADP
ajbmeb-167	37	19	the	the	DET
ajbmeb-167	37	20	iraq	iraq	PROPN
ajbmeb-167	37	21	stock	stock	NOUN
ajbmeb-167	37	22	exchange	exchange	PROPN
ajbmeb-167	37	23	and	and	CCONJ
ajbmeb-167	37	24	whose	whose	DET
ajbmeb-167	37	25	data	datum	NOUN
ajbmeb-167	37	26	are	be	AUX
ajbmeb-167	37	27	completed	complete	VERB
ajbmeb-167	37	28	within	within	ADP
ajbmeb-167	37	29	the	the	DET
ajbmeb-167	37	30	time	time	NOUN
ajbmeb-167	37	31	period	period	NOUN
ajbmeb-167	37	32	of	of	ADP
ajbmeb-167	37	33	the	the	DET
ajbmeb-167	37	34	research	research	NOUN
ajbmeb-167	37	35	,	,	PUNCT
ajbmeb-167	37	36	which	which	PRON
ajbmeb-167	37	37	extends	extend	VERB
ajbmeb-167	37	38	from	from	ADP
ajbmeb-167	37	39	2011	2011	NUM
ajbmeb-167	37	40	to	to	ADP
ajbmeb-167	37	41	2020	2020	NUM
ajbmeb-167	37	42	.	.	PUNCT
ajbmeb-167	38	1	research	research	NOUN
ajbmeb-167	38	2	method	method	NOUN
ajbmeb-167	38	3	and	and	CCONJ
ajbmeb-167	38	4	beneficiaries	beneficiary	NOUN
ajbmeb-167	38	5	some	some	PRON
ajbmeb-167	38	6	of	of	ADP
ajbmeb-167	38	7	these	these	DET
ajbmeb-167	38	8	goals	goal	NOUN
ajbmeb-167	38	9	will	will	AUX
ajbmeb-167	38	10	be	be	AUX
ajbmeb-167	38	11	achieved	achieve	VERB
ajbmeb-167	38	12	on	on	ADP
ajbmeb-167	38	13	the	the	DET
ajbmeb-167	38	14	theoretical	theoretical	ADJ
ajbmeb-167	38	15	side	side	NOUN
ajbmeb-167	38	16	by	by	ADP
ajbmeb-167	38	17	relying	rely	VERB
ajbmeb-167	38	18	on	on	ADP
ajbmeb-167	38	19	the	the	DET
ajbmeb-167	38	20	inductive	inductive	ADJ
ajbmeb-167	38	21	approach	approach	NOUN
ajbmeb-167	38	22	of	of	ADP
ajbmeb-167	38	23	previous	previous	ADJ
ajbmeb-167	38	24	studies	study	NOUN
ajbmeb-167	38	25	and	and	CCONJ
ajbmeb-167	38	26	literature	literature	NOUN
ajbmeb-167	38	27	,	,	PUNCT
ajbmeb-167	38	28	books	book	NOUN
ajbmeb-167	38	29	and	and	CCONJ
ajbmeb-167	38	30	relevant	relevant	ADJ
ajbmeb-167	38	31	scientific	scientific	ADJ
ajbmeb-167	38	32	references	reference	NOUN
ajbmeb-167	38	33	,	,	PUNCT
ajbmeb-167	38	34	and	and	CCONJ
ajbmeb-167	38	35	some	some	PRON
ajbmeb-167	38	36	of	of	ADP
ajbmeb-167	38	37	the	the	DET
ajbmeb-167	38	38	goals	goal	NOUN
ajbmeb-167	38	39	will	will	AUX
ajbmeb-167	38	40	be	be	AUX
ajbmeb-167	38	41	achieved	achieve	VERB
ajbmeb-167	38	42	on	on	ADP
ajbmeb-167	38	43	the	the	DET
ajbmeb-167	38	44	practical	practical	ADJ
ajbmeb-167	38	45	side	side	NOUN
ajbmeb-167	38	46	by	by	ADP
ajbmeb-167	38	47	measuring	measure	VERB
ajbmeb-167	38	48	the	the	DET
ajbmeb-167	38	49	three	three	NUM
ajbmeb-167	38	50	research	research	NOUN
ajbmeb-167	38	51	variables	variable	NOUN
ajbmeb-167	38	52	in	in	ADP
ajbmeb-167	38	53	a	a	DET
ajbmeb-167	38	54	quantitative	quantitative	ADJ
ajbmeb-167	38	55	manner	manner	NOUN
ajbmeb-167	38	56	.	.	PUNCT
ajbmeb-167	39	1	multiple	multiple	ADJ
ajbmeb-167	39	2	destinations	destination	NOUN
ajbmeb-167	39	3	,	,	PUNCT
ajbmeb-167	39	4	including	include	VERB
ajbmeb-167	39	5	:	:	PUNCT
ajbmeb-167	39	6	1financial	1financial	NUM
ajbmeb-167	39	7	market	market	NOUN
ajbmeb-167	39	8	it	it	PRON
ajbmeb-167	39	9	is	be	AUX
ajbmeb-167	39	10	hoped	hope	VERB
ajbmeb-167	39	11	that	that	SCONJ
ajbmeb-167	39	12	this	this	DET
ajbmeb-167	39	13	research	research	NOUN
ajbmeb-167	39	14	will	will	AUX
ajbmeb-167	39	15	be	be	AUX
ajbmeb-167	39	16	of	of	ADP
ajbmeb-167	39	17	interest	interest	NOUN
ajbmeb-167	39	18	to	to	ADP
ajbmeb-167	39	19	those	those	PRON
ajbmeb-167	39	20	in	in	ADP
ajbmeb-167	39	21	charge	charge	NOUN
ajbmeb-167	39	22	of	of	ADP
ajbmeb-167	39	23	managing	manage	VERB
ajbmeb-167	39	24	the	the	DET
ajbmeb-167	39	25	stock	stock	NOUN
ajbmeb-167	39	26	market	market	NOUN
ajbmeb-167	39	27	to	to	ADP
ajbmeb-167	39	28	the	the	DET
ajbmeb-167	39	29	necessity	necessity	NOUN
ajbmeb-167	39	30	of	of	ADP
ajbmeb-167	39	31	educating	educate	VERB
ajbmeb-167	39	32	the	the	DET
ajbmeb-167	39	33	importance	importance	NOUN
ajbmeb-167	39	34	of	of	ADP
ajbmeb-167	39	35	analyzing	analyze	VERB
ajbmeb-167	39	36	the	the	DET
ajbmeb-167	39	37	impact	impact	NOUN
ajbmeb-167	39	38	of	of	ADP
ajbmeb-167	39	39	free	free	ADJ
ajbmeb-167	39	40	cash	cash	NOUN
ajbmeb-167	39	41	flow	flow	NOUN
ajbmeb-167	39	42	on	on	ADP
ajbmeb-167	39	43	the	the	DET
ajbmeb-167	39	44	decisions	decision	NOUN
ajbmeb-167	39	45	taken	take	VERB
ajbmeb-167	39	46	by	by	ADP
ajbmeb-167	39	47	managers	manager	NOUN
ajbmeb-167	39	48	because	because	SCONJ
ajbmeb-167	39	49	it	it	PRON
ajbmeb-167	39	50	is	be	AUX
ajbmeb-167	39	51	expected	expect	VERB
ajbmeb-167	39	52	to	to	PART
ajbmeb-167	39	53	provide	provide	VERB
ajbmeb-167	39	54	important	important	ADJ
ajbmeb-167	39	55	information	information	NOUN
ajbmeb-167	39	56	that	that	PRON
ajbmeb-167	39	57	would	would	AUX
ajbmeb-167	39	58	enhance	enhance	VERB
ajbmeb-167	39	59	the	the	DET
ajbmeb-167	39	60	value	value	NOUN
ajbmeb-167	39	61	of	of	ADP
ajbmeb-167	39	62	the	the	DET
ajbmeb-167	39	63	firm	firm	NOUN
ajbmeb-167	39	64	and	and	CCONJ
ajbmeb-167	39	65	thus	thus	ADV
ajbmeb-167	39	66	market	market	NOUN
ajbmeb-167	39	67	efficiency	efficiency	NOUN
ajbmeb-167	39	68	and	and	CCONJ
ajbmeb-167	39	69	activate	activate	VERB
ajbmeb-167	39	70	the	the	DET
ajbmeb-167	39	71	movement	movement	NOUN
ajbmeb-167	39	72	of	of	ADP
ajbmeb-167	39	73	stock	stock	NOUN
ajbmeb-167	39	74	trading	trading	NOUN
ajbmeb-167	39	75	in	in	ADP
ajbmeb-167	39	76	it	it	PRON
ajbmeb-167	39	77	.	.	PUNCT
ajbmeb-167	39	78	.	.	PUNCT
ajbmeb-167	40	1	2corporate	2corporate	NUM
ajbmeb-167	40	2	management	management	NOUN
ajbmeb-167	40	3	the	the	DET
ajbmeb-167	40	4	management	management	NOUN
ajbmeb-167	40	5	of	of	ADP
ajbmeb-167	40	6	companies	company	NOUN
ajbmeb-167	40	7	can	can	AUX
ajbmeb-167	40	8	benefit	benefit	VERB
ajbmeb-167	40	9	from	from	ADP
ajbmeb-167	40	10	this	this	DET
ajbmeb-167	40	11	research	research	NOUN
ajbmeb-167	40	12	if	if	SCONJ
ajbmeb-167	40	13	they	they	PRON
ajbmeb-167	40	14	take	take	VERB
ajbmeb-167	40	15	into	into	ADP
ajbmeb-167	40	16	account	account	NOUN
ajbmeb-167	40	17	that	that	SCONJ
ajbmeb-167	40	18	their	their	PRON
ajbmeb-167	40	19	success	success	NOUN
ajbmeb-167	40	20	,	,	PUNCT
ajbmeb-167	40	21	continuity	continuity	NOUN
ajbmeb-167	40	22	and	and	CCONJ
ajbmeb-167	40	23	maximizing	maximize	VERB
ajbmeb-167	40	24	their	their	PRON
ajbmeb-167	40	25	value	value	NOUN
ajbmeb-167	40	26	is	be	AUX
ajbmeb-167	40	27	the	the	DET
ajbmeb-167	40	28	first	first	ADJ
ajbmeb-167	40	29	goal	goal	NOUN
ajbmeb-167	40	30	for	for	ADP
ajbmeb-167	40	31	investors	investor	NOUN
ajbmeb-167	40	32	,	,	PUNCT
ajbmeb-167	40	33	as	as	ADV
ajbmeb-167	40	34	well	well	ADV
ajbmeb-167	40	35	as	as	ADP
ajbmeb-167	40	36	being	be	AUX
ajbmeb-167	40	37	beneficial	beneficial	ADJ
ajbmeb-167	40	38	american	american	ADJ
ajbmeb-167	40	39	journal	journal	PROPN
ajbmeb-167	40	40	of	of	ADP
ajbmeb-167	40	41	business	business	NOUN
ajbmeb-167	40	42	management	management	NOUN
ajbmeb-167	40	43	,	,	PUNCT
ajbmeb-167	40	44	economics	economic	NOUN
ajbmeb-167	40	45	and	and	CCONJ
ajbmeb-167	40	46	banking	banking	NOUN
ajbmeb-167	40	47	volume	volume	NOUN
ajbmeb-167	40	48	6	6	NUM
ajbmeb-167	40	49	,	,	PUNCT
ajbmeb-167	40	50	nov	nov	PROPN
ajbmeb-167	40	51	.	.	PROPN
ajbmeb-167	40	52	,	,	PUNCT
ajbmeb-167	40	53	2022	2022	NUM
ajbmeb-167	40	54	p	p	NOUN
ajbmeb-167	40	55	a	a	DET
ajbmeb-167	40	56	g	g	NOUN
ajbmeb-167	40	57	e	e	NOUN
ajbmeb-167	40	58	|	|	ADV
ajbmeb-167	40	59	23	23	NUM
ajbmeb-167	40	60	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	40	61	to	to	ADP
ajbmeb-167	40	62	many	many	ADJ
ajbmeb-167	40	63	relevant	relevant	ADJ
ajbmeb-167	40	64	parties	party	NOUN
ajbmeb-167	40	65	and	and	CCONJ
ajbmeb-167	40	66	the	the	DET
ajbmeb-167	40	67	growth	growth	NOUN
ajbmeb-167	40	68	and	and	CCONJ
ajbmeb-167	40	69	development	development	NOUN
ajbmeb-167	40	70	of	of	ADP
ajbmeb-167	40	71	the	the	DET
ajbmeb-167	40	72	economy	economy	NOUN
ajbmeb-167	40	73	in	in	ADP
ajbmeb-167	40	74	general	general	ADJ
ajbmeb-167	40	75	,	,	PUNCT
ajbmeb-167	40	76	and	and	CCONJ
ajbmeb-167	40	77	that	that	SCONJ
ajbmeb-167	40	78	one	one	NUM
ajbmeb-167	40	79	of	of	ADP
ajbmeb-167	40	80	the	the	DET
ajbmeb-167	40	81	reasons	reason	NOUN
ajbmeb-167	40	82	for	for	ADP
ajbmeb-167	40	83	the	the	DET
ajbmeb-167	40	84	firm	firm	NOUN
ajbmeb-167	40	85	’s	’s	PART
ajbmeb-167	40	86	success	success	NOUN
ajbmeb-167	40	87	is	be	AUX
ajbmeb-167	40	88	the	the	DET
ajbmeb-167	40	89	efficiency	efficiency	NOUN
ajbmeb-167	40	90	of	of	ADP
ajbmeb-167	40	91	the	the	DET
ajbmeb-167	40	92	decisions	decision	NOUN
ajbmeb-167	40	93	issued	issue	VERB
ajbmeb-167	40	94	by	by	ADP
ajbmeb-167	40	95	it	it	PRON
ajbmeb-167	40	96	.	.	PUNCT
ajbmeb-167	41	1	3financial	3financial	NUM
ajbmeb-167	41	2	analysts	analyst	NOUN
ajbmeb-167	41	3	,	,	PUNCT
ajbmeb-167	41	4	investors	investor	NOUN
ajbmeb-167	41	5	and	and	CCONJ
ajbmeb-167	41	6	lenders	lender	NOUN
ajbmeb-167	41	7	these	these	DET
ajbmeb-167	41	8	parties	party	NOUN
ajbmeb-167	41	9	jointly	jointly	ADV
ajbmeb-167	41	10	seek	seek	VERB
ajbmeb-167	41	11	to	to	PART
ajbmeb-167	41	12	obtain	obtain	VERB
ajbmeb-167	41	13	the	the	DET
ajbmeb-167	41	14	information	information	NOUN
ajbmeb-167	41	15	necessary	necessary	ADJ
ajbmeb-167	41	16	to	to	PART
ajbmeb-167	41	17	rationalize	rationalize	VERB
ajbmeb-167	41	18	their	their	PRON
ajbmeb-167	41	19	economic	economic	ADJ
ajbmeb-167	41	20	decisions	decision	NOUN
ajbmeb-167	41	21	.	.	PUNCT
ajbmeb-167	42	1	4subsequent	4subsequent	NUM
ajbmeb-167	42	2	researchers	researcher	NOUN
ajbmeb-167	42	3	this	this	DET
ajbmeb-167	42	4	research	research	NOUN
ajbmeb-167	42	5	constitutes	constitute	VERB
ajbmeb-167	42	6	a	a	DET
ajbmeb-167	42	7	modest	modest	ADJ
ajbmeb-167	42	8	addition	addition	NOUN
ajbmeb-167	42	9	to	to	ADP
ajbmeb-167	42	10	the	the	DET
ajbmeb-167	42	11	scientific	scientific	ADJ
ajbmeb-167	42	12	library	library	NOUN
ajbmeb-167	42	13	in	in	ADP
ajbmeb-167	42	14	general	general	ADJ
ajbmeb-167	42	15	and	and	CCONJ
ajbmeb-167	42	16	to	to	ADP
ajbmeb-167	42	17	the	the	DET
ajbmeb-167	42	18	local	local	ADJ
ajbmeb-167	42	19	library	library	NOUN
ajbmeb-167	42	20	in	in	ADP
ajbmeb-167	42	21	particular	particular	ADJ
ajbmeb-167	42	22	,	,	PUNCT
ajbmeb-167	42	23	as	as	ADP
ajbmeb-167	42	24	to	to	ADP
ajbmeb-167	42	25	the	the	DET
ajbmeb-167	42	26	knowledge	knowledge	NOUN
ajbmeb-167	42	27	of	of	ADP
ajbmeb-167	42	28	the	the	DET
ajbmeb-167	42	29	researcher	researcher	NOUN
ajbmeb-167	42	30	that	that	SCONJ
ajbmeb-167	42	31	this	this	DET
ajbmeb-167	42	32	research	research	NOUN
ajbmeb-167	42	33	is	be	AUX
ajbmeb-167	42	34	the	the	DET
ajbmeb-167	42	35	first	first	ADJ
ajbmeb-167	42	36	of	of	ADP
ajbmeb-167	42	37	its	its	PRON
ajbmeb-167	42	38	kind	kind	NOUN
ajbmeb-167	42	39	that	that	PRON
ajbmeb-167	42	40	seeks	seek	VERB
ajbmeb-167	42	41	to	to	PART
ajbmeb-167	42	42	study	study	VERB
ajbmeb-167	42	43	and	and	CCONJ
ajbmeb-167	42	44	analyze	analyze	VERB
ajbmeb-167	42	45	the	the	DET
ajbmeb-167	42	46	impact	impact	NOUN
ajbmeb-167	42	47	of	of	ADP
ajbmeb-167	42	48	free	free	ADJ
ajbmeb-167	42	49	cash	cash	NOUN
ajbmeb-167	42	50	flow	flow	NOUN
ajbmeb-167	42	51	on	on	ADP
ajbmeb-167	42	52	the	the	DET
ajbmeb-167	42	53	efficiency	efficiency	NOUN
ajbmeb-167	42	54	of	of	ADP
ajbmeb-167	42	55	investment	investment	NOUN
ajbmeb-167	42	56	decisions	decision	NOUN
ajbmeb-167	42	57	and	and	CCONJ
ajbmeb-167	42	58	their	their	PRON
ajbmeb-167	42	59	reflection	reflection	NOUN
ajbmeb-167	42	60	in	in	ADP
ajbmeb-167	42	61	the	the	DET
ajbmeb-167	42	62	value	value	NOUN
ajbmeb-167	42	63	of	of	ADP
ajbmeb-167	42	64	the	the	DET
ajbmeb-167	42	65	firm	firm	NOUN
ajbmeb-167	42	66	.	.	PUNCT
ajbmeb-167	43	1	free	free	ADJ
ajbmeb-167	43	2	cash	cash	NOUN
ajbmeb-167	43	3	flow	flow	NOUN
ajbmeb-167	43	4	concept	concept	NOUN
ajbmeb-167	43	5	the	the	DET
ajbmeb-167	43	6	concept	concept	NOUN
ajbmeb-167	43	7	of	of	ADP
ajbmeb-167	43	8	free	free	ADJ
ajbmeb-167	43	9	cash	cash	NOUN
ajbmeb-167	43	10	flow	flow	NOUN
ajbmeb-167	43	11	has	have	AUX
ajbmeb-167	43	12	appeared	appear	VERB
ajbmeb-167	43	13	in	in	ADP
ajbmeb-167	43	14	the	the	DET
ajbmeb-167	43	15	financial	financial	ADJ
ajbmeb-167	43	16	accounting	accounting	NOUN
ajbmeb-167	43	17	literature	literature	NOUN
ajbmeb-167	43	18	under	under	ADP
ajbmeb-167	43	19	a	a	DET
ajbmeb-167	43	20	variety	variety	NOUN
ajbmeb-167	43	21	of	of	ADP
ajbmeb-167	43	22	terms	term	NOUN
ajbmeb-167	43	23	such	such	ADJ
ajbmeb-167	43	24	as	as	ADP
ajbmeb-167	43	25	excess	excess	ADJ
ajbmeb-167	43	26	cash	cash	NOUN
ajbmeb-167	43	27	flow	flow	NOUN
ajbmeb-167	43	28	,	,	PUNCT
ajbmeb-167	43	29	extra	extra	ADJ
ajbmeb-167	43	30	cash	cash	NOUN
ajbmeb-167	43	31	flow	flow	NOUN
ajbmeb-167	43	32	,	,	PUNCT
ajbmeb-167	43	33	cash	cash	NOUN
ajbmeb-167	43	34	flow	flow	NOUN
ajbmeb-167	43	35	that	that	PRON
ajbmeb-167	43	36	can	can	AUX
ajbmeb-167	43	37	be	be	AUX
ajbmeb-167	43	38	distributed	distribute	VERB
ajbmeb-167	43	39	to	to	ADP
ajbmeb-167	43	40	shareholders	shareholder	NOUN
ajbmeb-167	43	41	,	,	PUNCT
ajbmeb-167	43	42	and	and	CCONJ
ajbmeb-167	43	43	cash	cash	NOUN
ajbmeb-167	43	44	flow	flow	NOUN
ajbmeb-167	43	45	that	that	PRON
ajbmeb-167	43	46	can	can	AUX
ajbmeb-167	43	47	be	be	AUX
ajbmeb-167	43	48	expendable	expendable	ADJ
ajbmeb-167	43	49	by	by	ADP
ajbmeb-167	43	50	managers	manager	NOUN
ajbmeb-167	43	51	(	(	PUNCT
ajbmeb-167	43	52	12	12	NUM
ajbmeb-167	43	53	bhandari	bhandari	NOUN
ajbmeb-167	43	54	&	&	CCONJ
ajbmeb-167	43	55	adams	adams	PROPN
ajbmeb-167	43	56	,	,	PUNCT
ajbmeb-167	43	57	2017	2017	NUM
ajbmeb-167	43	58	:)	:)	NOUN
ajbmeb-167	43	59	,	,	PUNCT
ajbmeb-167	43	60	jensen	jensen	PROPN
ajbmeb-167	43	61	)	)	PUNCT
ajbmeb-167	43	62	)	)	PUNCT
ajbmeb-167	44	1	the	the	DET
ajbmeb-167	44	2	first	first	ADJ
ajbmeb-167	44	3	to	to	PART
ajbmeb-167	44	4	refer	refer	VERB
ajbmeb-167	44	5	to	to	ADP
ajbmeb-167	44	6	the	the	DET
ajbmeb-167	44	7	concept	concept	NOUN
ajbmeb-167	44	8	of	of	ADP
ajbmeb-167	44	9	free	free	ADJ
ajbmeb-167	44	10	cash	cash	NOUN
ajbmeb-167	44	11	flow	flow	NOUN
ajbmeb-167	44	12	in	in	ADP
ajbmeb-167	44	13	1986	1986	NUM
ajbmeb-167	44	14	and	and	CCONJ
ajbmeb-167	44	15	defined	define	VERB
ajbmeb-167	44	16	it	it	PRON
ajbmeb-167	44	17	as	as	ADP
ajbmeb-167	44	18	cash	cash	NOUN
ajbmeb-167	44	19	flow	flow	NOUN
ajbmeb-167	44	20	in	in	ADP
ajbmeb-167	44	21	excess	excess	NOUN
ajbmeb-167	44	22	of	of	ADP
ajbmeb-167	44	23	what	what	PRON
ajbmeb-167	44	24	is	be	AUX
ajbmeb-167	44	25	required	require	VERB
ajbmeb-167	44	26	to	to	PART
ajbmeb-167	44	27	finance	finance	VERB
ajbmeb-167	44	28	projects	project	NOUN
ajbmeb-167	44	29	with	with	ADP
ajbmeb-167	44	30	a	a	DET
ajbmeb-167	44	31	positive	positive	ADJ
ajbmeb-167	44	32	net	net	ADJ
ajbmeb-167	44	33	present	present	ADJ
ajbmeb-167	44	34	value	value	NOUN
ajbmeb-167	44	35	(	(	PUNCT
ajbmeb-167	44	36	npv	npv	NOUN
ajbmeb-167	44	37	(	(	PUNCT
ajbmeb-167	44	38	na	na	NOUN
ajbmeb-167	44	39	,	,	PUNCT
ajbmeb-167	44	40	2018	2018	NUM
ajbmeb-167	44	41	:	:	PUNCT
ajbmeb-167	44	42	1	1	NUM
ajbmeb-167	44	43	)	)	PUNCT
ajbmeb-167	44	44	)	)	PUNCT
ajbmeb-167	44	45	,	,	PUNCT
ajbmeb-167	44	46	and	and	CCONJ
ajbmeb-167	44	47	he	he	PRON
ajbmeb-167	44	48	defined	define	VERB
ajbmeb-167	44	49	(	(	PUNCT
ajbmeb-167	44	50	trisna	trisna	PROPN
ajbmeb-167	44	51	&	&	CCONJ
ajbmeb-167	44	52	gayatri	gayatri	PROPN
ajbmeb-167	44	53	,	,	PUNCT
ajbmeb-167	44	54	2019	2019	NUM
ajbmeb-167	44	55	)	)	PUNCT
ajbmeb-167	44	56	free	free	ADJ
ajbmeb-167	44	57	cash	cash	NOUN
ajbmeb-167	44	58	flow	flow	NOUN
ajbmeb-167	44	59	is	be	AUX
ajbmeb-167	44	60	the	the	DET
ajbmeb-167	44	61	firm	firm	NOUN
ajbmeb-167	44	62	's	's	PART
ajbmeb-167	44	63	image	image	NOUN
ajbmeb-167	44	64	of	of	ADP
ajbmeb-167	44	65	flows	flow	NOUN
ajbmeb-167	44	66	cash	cash	NOUN
ajbmeb-167	44	67	available	available	ADJ
ajbmeb-167	44	68	in	in	ADP
ajbmeb-167	44	69	the	the	DET
ajbmeb-167	44	70	accounting	accounting	NOUN
ajbmeb-167	44	71	period	period	NOUN
ajbmeb-167	44	72	after	after	ADP
ajbmeb-167	44	73	deducting	deduct	VERB
ajbmeb-167	44	74	operating	operating	NOUN
ajbmeb-167	44	75	costs	cost	NOUN
ajbmeb-167	44	76	and	and	CCONJ
ajbmeb-167	44	77	expenses	expense	NOUN
ajbmeb-167	44	78	(	(	PUNCT
ajbmeb-167	44	79	trisna	trisna	PROPN
ajbmeb-167	44	80	&	&	CCONJ
ajbmeb-167	44	81	gayatri	gayatri	PROPN
ajbmeb-167	44	82	,	,	PUNCT
ajbmeb-167	44	83	2019:487	2019:487	NUM
ajbmeb-167	44	84	)	)	PUNCT
ajbmeb-167	44	85	,	,	PUNCT
ajbmeb-167	44	86	and	and	CCONJ
ajbmeb-167	44	87	(	(	PUNCT
ajbmeb-167	44	88	qeshta	qeshta	PROPN
ajbmeb-167	44	89	,	,	PUNCT
ajbmeb-167	44	90	2020	2020	NUM
ajbmeb-167	44	91	)	)	PUNCT
ajbmeb-167	44	92	referred	refer	VERB
ajbmeb-167	44	93	to	to	ADP
ajbmeb-167	44	94	the	the	DET
ajbmeb-167	44	95	concept	concept	NOUN
ajbmeb-167	44	96	of	of	ADP
ajbmeb-167	44	97	free	free	ADJ
ajbmeb-167	44	98	cash	cash	NOUN
ajbmeb-167	44	99	flow	flow	NOUN
ajbmeb-167	44	100	as	as	ADP
ajbmeb-167	44	101	the	the	DET
ajbmeb-167	44	102	additional	additional	ADJ
ajbmeb-167	44	103	funds	fund	NOUN
ajbmeb-167	44	104	that	that	PRON
ajbmeb-167	44	105	can	can	AUX
ajbmeb-167	44	106	be	be	AUX
ajbmeb-167	44	107	exploited	exploit	VERB
ajbmeb-167	44	108	for	for	ADP
ajbmeb-167	44	109	investment	investment	NOUN
ajbmeb-167	44	110	purposes	purpose	NOUN
ajbmeb-167	44	111	to	to	PART
ajbmeb-167	44	112	generate	generate	VERB
ajbmeb-167	44	113	future	future	ADJ
ajbmeb-167	44	114	cash	cash	NOUN
ajbmeb-167	44	115	flows	flow	NOUN
ajbmeb-167	44	116	(	(	PUNCT
ajbmeb-167	44	117	qeshta	qeshta	NOUN
ajbmeb-167	44	118	,	,	PUNCT
ajbmeb-167	44	119	2020	2020	NUM
ajbmeb-167	44	120	:	:	PUNCT
ajbmeb-167	44	121	32	32	NUM
ajbmeb-167	44	122	)	)	PUNCT
ajbmeb-167	44	123	according	accord	VERB
ajbmeb-167	44	124	to	to	ADP
ajbmeb-167	44	125	kieso	kieso	NOUN
ajbmeb-167	44	126	,	,	PUNCT
ajbmeb-167	44	127	free	free	ADJ
ajbmeb-167	44	128	cash	cash	NOUN
ajbmeb-167	44	129	flow	flow	NOUN
ajbmeb-167	44	130	is	be	AUX
ajbmeb-167	44	131	the	the	DET
ajbmeb-167	44	132	cash	cash	NOUN
ajbmeb-167	44	133	flow	flow	NOUN
ajbmeb-167	44	134	available	available	ADJ
ajbmeb-167	44	135	from	from	ADP
ajbmeb-167	44	136	operating	operate	VERB
ajbmeb-167	44	137	cash	cash	NOUN
ajbmeb-167	44	138	flows	flow	NOUN
ajbmeb-167	44	139	and	and	CCONJ
ajbmeb-167	44	140	this	this	DET
ajbmeb-167	44	141	flow	flow	NOUN
ajbmeb-167	44	142	can	can	AUX
ajbmeb-167	44	143	be	be	AUX
ajbmeb-167	44	144	used	use	VERB
ajbmeb-167	44	145	to	to	PART
ajbmeb-167	44	146	pay	pay	VERB
ajbmeb-167	44	147	off	off	ADP
ajbmeb-167	44	148	debts	debt	NOUN
ajbmeb-167	44	149	,	,	PUNCT
ajbmeb-167	44	150	increase	increase	VERB
ajbmeb-167	44	151	investment	investment	NOUN
ajbmeb-167	44	152	,	,	PUNCT
ajbmeb-167	44	153	purchase	purchase	VERB
ajbmeb-167	44	154	treasury	treasury	NOUN
ajbmeb-167	44	155	shares	share	NOUN
ajbmeb-167	44	156	,	,	PUNCT
ajbmeb-167	44	157	or	or	CCONJ
ajbmeb-167	44	158	increase	increase	VERB
ajbmeb-167	44	159	liquidity	liquidity	NOUN
ajbmeb-167	44	160	(	(	PUNCT
ajbmeb-167	44	161	eklesiawati	eklesiawati	PROPN
ajbmeb-167	44	162	&	&	CCONJ
ajbmeb-167	44	163	novyarni,2020:4	novyarni,2020:4	PROPN
ajbmeb-167	44	164	)	)	PUNCT
ajbmeb-167	44	165	.	.	PUNCT
ajbmeb-167	45	1	(	(	PUNCT
ajbmeb-167	45	2	nurdani	nurdani	PROPN
ajbmeb-167	45	3	&	&	CCONJ
ajbmeb-167	45	4	rahmawati	rahmawati	PROPN
ajbmeb-167	45	5	,	,	PUNCT
ajbmeb-167	45	6	2020	2020	NUM
ajbmeb-167	45	7	)	)	PUNCT
ajbmeb-167	45	8	believes	believe	VERB
ajbmeb-167	45	9	that	that	SCONJ
ajbmeb-167	45	10	the	the	DET
ajbmeb-167	45	11	free	free	ADJ
ajbmeb-167	45	12	cash	cash	NOUN
ajbmeb-167	45	13	flow	flow	NOUN
ajbmeb-167	45	14	is	be	AUX
ajbmeb-167	45	15	the	the	DET
ajbmeb-167	45	16	remaining	remain	VERB
ajbmeb-167	45	17	cash	cash	NOUN
ajbmeb-167	45	18	that	that	PRON
ajbmeb-167	45	19	is	be	AUX
ajbmeb-167	45	20	distributed	distribute	VERB
ajbmeb-167	45	21	to	to	ADP
ajbmeb-167	45	22	investors	investor	NOUN
ajbmeb-167	45	23	(	(	PUNCT
ajbmeb-167	45	24	shareholders	shareholder	NOUN
ajbmeb-167	45	25	and	and	CCONJ
ajbmeb-167	45	26	creditors	creditor	NOUN
ajbmeb-167	45	27	)	)	PUNCT
ajbmeb-167	45	28	after	after	SCONJ
ajbmeb-167	45	29	the	the	DET
ajbmeb-167	45	30	firm	firm	ADJ
ajbmeb-167	45	31	invests	invest	NOUN
ajbmeb-167	45	32	in	in	ADP
ajbmeb-167	45	33	the	the	DET
ajbmeb-167	45	34	necessary	necessary	ADJ
ajbmeb-167	45	35	fixed	fix	VERB
ajbmeb-167	45	36	assets	asset	NOUN
ajbmeb-167	45	37	and	and	CCONJ
ajbmeb-167	45	38	working	work	VERB
ajbmeb-167	45	39	capital	capital	NOUN
ajbmeb-167	45	40	to	to	PART
ajbmeb-167	45	41	maintain	maintain	VERB
ajbmeb-167	45	42	the	the	DET
ajbmeb-167	45	43	continuity	continuity	NOUN
ajbmeb-167	45	44	of	of	ADP
ajbmeb-167	45	45	operating	operating	NOUN
ajbmeb-167	45	46	activities	activity	NOUN
ajbmeb-167	45	47	(	(	PUNCT
ajbmeb-167	45	48	nurdani	nurdani	NOUN
ajbmeb-167	45	49	&	&	CCONJ
ajbmeb-167	45	50	rahmawati	rahmawati	PROPN
ajbmeb-167	45	51	,	,	PUNCT
ajbmeb-167	45	52	2020	2020	NUM
ajbmeb-167	45	53	:	:	PUNCT
ajbmeb-167	45	54	104	104	NUM
ajbmeb-167	45	55	)	)	PUNCT
ajbmeb-167	45	56	.	.	PUNCT
ajbmeb-167	46	1	as	as	SCONJ
ajbmeb-167	46	2	defined	define	VERB
ajbmeb-167	46	3	(	(	PUNCT
ajbmeb-167	46	4	sapuan	sapuan	PROPN
ajbmeb-167	46	5	et	et	PROPN
ajbmeb-167	46	6	al	al	PROPN
ajbmeb-167	46	7	,	,	PUNCT
ajbmeb-167	46	8	2021	2021	NUM
ajbmeb-167	46	9	)	)	PUNCT
ajbmeb-167	46	10	,	,	PUNCT
ajbmeb-167	46	11	free	free	ADJ
ajbmeb-167	46	12	cash	cash	NOUN
ajbmeb-167	46	13	flow	flow	NOUN
ajbmeb-167	46	14	is	be	AUX
ajbmeb-167	46	15	a	a	DET
ajbmeb-167	46	16	measure	measure	NOUN
ajbmeb-167	46	17	of	of	ADP
ajbmeb-167	46	18	the	the	DET
ajbmeb-167	46	19	firm	firm	NOUN
ajbmeb-167	46	20	's	's	PART
ajbmeb-167	46	21	ability	ability	NOUN
ajbmeb-167	46	22	to	to	PART
ajbmeb-167	46	23	generate	generate	VERB
ajbmeb-167	46	24	revenue	revenue	NOUN
ajbmeb-167	46	25	(	(	PUNCT
ajbmeb-167	46	26	sapuan	sapuan	PROPN
ajbmeb-167	46	27	et	et	PROPN
ajbmeb-167	46	28	al	al	PROPN
ajbmeb-167	46	29	,	,	PUNCT
ajbmeb-167	46	30	2021:212	2021:212	NOUN
ajbmeb-167	46	31	)	)	PUNCT
ajbmeb-167	46	32	and	and	CCONJ
ajbmeb-167	46	33	(	(	PUNCT
ajbmeb-167	46	34	putri	putri	PROPN
ajbmeb-167	46	35	&	&	CCONJ
ajbmeb-167	46	36	azzahra	azzahra	PROPN
ajbmeb-167	46	37	,	,	PUNCT
ajbmeb-167	46	38	2022	2022	NUM
ajbmeb-167	46	39	)	)	PUNCT
ajbmeb-167	46	40	sees	see	VERB
ajbmeb-167	46	41	free	free	ADJ
ajbmeb-167	46	42	cash	cash	NOUN
ajbmeb-167	46	43	flow	flow	NOUN
ajbmeb-167	46	44	as	as	ADP
ajbmeb-167	46	45	the	the	DET
ajbmeb-167	46	46	money	money	NOUN
ajbmeb-167	46	47	given	give	VERB
ajbmeb-167	46	48	to	to	ADP
ajbmeb-167	46	49	creditors	creditor	NOUN
ajbmeb-167	46	50	or	or	CCONJ
ajbmeb-167	46	51	shareholders	shareholder	NOUN
ajbmeb-167	46	52	in	in	ADP
ajbmeb-167	46	53	the	the	DET
ajbmeb-167	46	54	form	form	NOUN
ajbmeb-167	46	55	of	of	ADP
ajbmeb-167	46	56	dividends	dividend	NOUN
ajbmeb-167	46	57	without	without	ADP
ajbmeb-167	46	58	affecting	affect	VERB
ajbmeb-167	46	59	the	the	DET
ajbmeb-167	46	60	firm	firm	NOUN
ajbmeb-167	46	61	's	's	PART
ajbmeb-167	46	62	growth	growth	NOUN
ajbmeb-167	46	63	rate	rate	NOUN
ajbmeb-167	46	64	(	(	PUNCT
ajbmeb-167	46	65	putri	putri	PROPN
ajbmeb-167	46	66	&	&	CCONJ
ajbmeb-167	46	67	azzahra	azzahra	PROPN
ajbmeb-167	46	68	,	,	PUNCT
ajbmeb-167	46	69	2022:159	2022:159	NUM
ajbmeb-167	46	70	)	)	PUNCT
ajbmeb-167	46	71	.	.	PUNCT
ajbmeb-167	47	1	uses	use	NOUN
ajbmeb-167	47	2	of	of	ADP
ajbmeb-167	47	3	free	free	ADJ
ajbmeb-167	47	4	cash	cash	NOUN
ajbmeb-167	47	5	flow	flow	NOUN
ajbmeb-167	47	6	free	free	ADJ
ajbmeb-167	47	7	cash	cash	NOUN
ajbmeb-167	47	8	flow	flow	NOUN
ajbmeb-167	47	9	can	can	AUX
ajbmeb-167	47	10	be	be	AUX
ajbmeb-167	47	11	used	use	VERB
ajbmeb-167	47	12	in	in	ADP
ajbmeb-167	47	13	the	the	DET
ajbmeb-167	47	14	following	follow	VERB
ajbmeb-167	47	15	expenditures	expenditure	NOUN
ajbmeb-167	47	16	(	(	PUNCT
ajbmeb-167	47	17	al	al	PROPN
ajbmeb-167	47	18	kubaisi	kubaisi	PROPN
ajbmeb-167	47	19	,	,	PUNCT
ajbmeb-167	47	20	2016	2016	NUM
ajbmeb-167	47	21	:	:	SYM
ajbmeb-167	47	22	13	13	NUM
ajbmeb-167	47	23	)	)	PUNCT
ajbmeb-167	47	24	and	and	CCONJ
ajbmeb-167	47	25	(	(	PUNCT
ajbmeb-167	47	26	alnawaiseh	alnawaiseh	PROPN
ajbmeb-167	47	27	et	et	PROPN
ajbmeb-167	47	28	al	al	PROPN
ajbmeb-167	47	29	,	,	PUNCT
ajbmeb-167	47	30	2017	2017	NUM
ajbmeb-167	47	31	:	:	SYM
ajbmeb-167	47	32	1	1	NUM
ajbmeb-167	47	33	):	):	PUNCT
ajbmeb-167	47	34	1	1	NUM
ajbmeb-167	47	35	.	.	PUNCT
ajbmeb-167	47	36	payment	payment	NOUN
ajbmeb-167	47	37	of	of	ADP
ajbmeb-167	47	38	cash	cash	NOUN
ajbmeb-167	47	39	dividends	dividend	NOUN
ajbmeb-167	47	40	to	to	ADP
ajbmeb-167	47	41	shareholders	shareholder	NOUN
ajbmeb-167	47	42	.	.	PUNCT
ajbmeb-167	48	1	2	2	X
ajbmeb-167	48	2	.	.	X
ajbmeb-167	48	3	payment	payment	NOUN
ajbmeb-167	48	4	of	of	ADP
ajbmeb-167	48	5	debts	debt	NOUN
ajbmeb-167	48	6	and	and	CCONJ
ajbmeb-167	48	7	interest	interest	NOUN
ajbmeb-167	48	8	owed	owe	VERB
ajbmeb-167	48	9	to	to	ADP
ajbmeb-167	48	10	creditors	creditor	NOUN
ajbmeb-167	48	11	.	.	PUNCT
ajbmeb-167	49	1	3	3	X
ajbmeb-167	49	2	.	.	X
ajbmeb-167	49	3	purchase	purchase	NOUN
ajbmeb-167	49	4	of	of	ADP
ajbmeb-167	49	5	short	short	ADJ
ajbmeb-167	49	6	-	-	PUNCT
ajbmeb-167	49	7	term	term	NOUN
ajbmeb-167	49	8	investments	investment	NOUN
ajbmeb-167	49	9	for	for	ADP
ajbmeb-167	49	10	the	the	DET
ajbmeb-167	49	11	purpose	purpose	NOUN
ajbmeb-167	49	12	of	of	ADP
ajbmeb-167	49	13	trading	trading	NOUN
ajbmeb-167	49	14	in	in	ADP
ajbmeb-167	49	15	non	non	ADJ
ajbmeb-167	49	16	-	-	ADJ
ajbmeb-167	49	17	operating	operate	VERB
ajbmeb-167	49	18	assets	asset	NOUN
ajbmeb-167	49	19	.	.	PUNCT
ajbmeb-167	50	1	4	4	X
ajbmeb-167	50	2	.	.	X
ajbmeb-167	50	3	reducing	reduce	VERB
ajbmeb-167	50	4	the	the	DET
ajbmeb-167	50	5	debts	debt	NOUN
ajbmeb-167	50	6	incurred	incur	VERB
ajbmeb-167	50	7	by	by	ADP
ajbmeb-167	50	8	the	the	DET
ajbmeb-167	50	9	firm	firm	NOUN
ajbmeb-167	50	10	.	.	PUNCT
ajbmeb-167	51	1	5	5	X
ajbmeb-167	51	2	.	.	X
ajbmeb-167	51	3	buy	buy	VERB
ajbmeb-167	51	4	back	back	ADP
ajbmeb-167	51	5	shares	share	NOUN
ajbmeb-167	51	6	.	.	PUNCT
ajbmeb-167	52	1	the	the	DET
ajbmeb-167	52	2	importance	importance	NOUN
ajbmeb-167	52	3	of	of	ADP
ajbmeb-167	52	4	free	free	ADJ
ajbmeb-167	52	5	cash	cash	NOUN
ajbmeb-167	52	6	flow	flow	NOUN
ajbmeb-167	52	7	cash	cash	NOUN
ajbmeb-167	52	8	flow	flow	NOUN
ajbmeb-167	52	9	is	be	AUX
ajbmeb-167	52	10	of	of	ADP
ajbmeb-167	52	11	great	great	ADJ
ajbmeb-167	52	12	importance	importance	NOUN
ajbmeb-167	52	13	to	to	ADP
ajbmeb-167	52	14	companies	company	NOUN
ajbmeb-167	52	15	and	and	CCONJ
ajbmeb-167	52	16	users	user	NOUN
ajbmeb-167	52	17	of	of	ADP
ajbmeb-167	52	18	financial	financial	ADJ
ajbmeb-167	52	19	statements	statement	NOUN
ajbmeb-167	52	20	that	that	PRON
ajbmeb-167	52	21	can	can	AUX
ajbmeb-167	52	22	be	be	AUX
ajbmeb-167	52	23	summarized	summarize	VERB
ajbmeb-167	52	24	as	as	SCONJ
ajbmeb-167	52	25	follows	follow	VERB
ajbmeb-167	52	26	:	:	PUNCT
ajbmeb-167	52	27	american	american	PROPN
ajbmeb-167	52	28	journal	journal	PROPN
ajbmeb-167	52	29	of	of	ADP
ajbmeb-167	52	30	business	business	NOUN
ajbmeb-167	52	31	management	management	NOUN
ajbmeb-167	52	32	,	,	PUNCT
ajbmeb-167	52	33	economics	economic	NOUN
ajbmeb-167	52	34	and	and	CCONJ
ajbmeb-167	52	35	banking	banking	NOUN
ajbmeb-167	52	36	volume	volume	NOUN
ajbmeb-167	52	37	6	6	NUM
ajbmeb-167	52	38	,	,	PUNCT
ajbmeb-167	52	39	nov	nov	PROPN
ajbmeb-167	52	40	.	.	PROPN
ajbmeb-167	52	41	,	,	PUNCT
ajbmeb-167	52	42	2022	2022	NUM
ajbmeb-167	52	43	p	p	NOUN
ajbmeb-167	52	44	a	a	DET
ajbmeb-167	52	45	g	g	NOUN
ajbmeb-167	52	46	e	e	NOUN
ajbmeb-167	52	47	|	|	ADV
ajbmeb-167	52	48	24	24	NUM
ajbmeb-167	52	49	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-167	52	50	1checking	1checking	NUM
ajbmeb-167	52	51	creditworthiness	creditworthiness	NOUN
ajbmeb-167	52	52	financial	financial	ADJ
ajbmeb-167	52	53	analysts	analyst	NOUN
ajbmeb-167	52	54	and	and	CCONJ
ajbmeb-167	52	55	lenders	lender	NOUN
ajbmeb-167	52	56	are	be	AUX
ajbmeb-167	52	57	interested	interested	ADJ
ajbmeb-167	52	58	in	in	ADP
ajbmeb-167	52	59	the	the	DET
ajbmeb-167	52	60	financial	financial	ADJ
ajbmeb-167	52	61	position	position	NOUN
ajbmeb-167	52	62	of	of	ADP
ajbmeb-167	52	63	the	the	DET
ajbmeb-167	52	64	firm	firm	NOUN
ajbmeb-167	52	65	,	,	PUNCT
ajbmeb-167	52	66	specifically	specifically	ADV
ajbmeb-167	52	67	the	the	DET
ajbmeb-167	52	68	firm	firm	NOUN
ajbmeb-167	52	69	's	's	PART
ajbmeb-167	52	70	credit	credit	NOUN
ajbmeb-167	52	71	efficiency	efficiency	NOUN
ajbmeb-167	52	72	and	and	CCONJ
ajbmeb-167	52	73	the	the	DET
ajbmeb-167	52	74	level	level	NOUN
ajbmeb-167	52	75	of	of	ADP
ajbmeb-167	52	76	liquidity	liquidity	NOUN
ajbmeb-167	52	77	through	through	ADP
ajbmeb-167	52	78	several	several	ADJ
ajbmeb-167	52	79	financial	financial	ADJ
ajbmeb-167	52	80	indicators	indicator	NOUN
ajbmeb-167	52	81	,	,	PUNCT
ajbmeb-167	52	82	the	the	DET
ajbmeb-167	52	83	most	most	ADV
ajbmeb-167	52	84	important	important	ADJ
ajbmeb-167	52	85	of	of	ADP
ajbmeb-167	52	86	which	which	PRON
ajbmeb-167	52	87	is	be	AUX
ajbmeb-167	52	88	the	the	DET
ajbmeb-167	52	89	free	free	ADJ
ajbmeb-167	52	90	cash	cash	NOUN
ajbmeb-167	52	91	flow	flow	NOUN
ajbmeb-167	52	92	index	index	NOUN
ajbmeb-167	52	93	(	(	PUNCT
ajbmeb-167	52	94	abbas	abbas	PROPN
ajbmeb-167	52	95	,	,	PUNCT
ajbmeb-167	52	96	2021	2021	NUM
ajbmeb-167	52	97	:	:	PUNCT
ajbmeb-167	52	98	24	24	NUM
ajbmeb-167	52	99	)	)	PUNCT
ajbmeb-167	52	100	.	.	PUNCT
ajbmeb-167	53	1	usually	usually	ADV
ajbmeb-167	53	2	,	,	PUNCT
ajbmeb-167	53	3	the	the	DET
ajbmeb-167	53	4	positive	positive	ADJ
ajbmeb-167	53	5	free	free	ADJ
ajbmeb-167	53	6	cash	cash	NOUN
ajbmeb-167	53	7	flow	flow	NOUN
ajbmeb-167	53	8	is	be	AUX
ajbmeb-167	53	9	an	an	DET
ajbmeb-167	53	10	indication	indication	NOUN
ajbmeb-167	53	11	that	that	SCONJ
ajbmeb-167	53	12	the	the	DET
ajbmeb-167	53	13	firm	firm	NOUN
ajbmeb-167	53	14	is	be	AUX
ajbmeb-167	53	15	able	able	ADJ
ajbmeb-167	53	16	to	to	PART
ajbmeb-167	53	17	meet	meet	VERB
ajbmeb-167	53	18	its	its	PRON
ajbmeb-167	53	19	financial	financial	ADJ
ajbmeb-167	53	20	obligations	obligation	NOUN
ajbmeb-167	53	21	.	.	PUNCT
ajbmeb-167	54	1	free	free	ADJ
ajbmeb-167	54	2	cash	cash	NOUN
ajbmeb-167	54	3	on	on	ADP
ajbmeb-167	54	4	the	the	DET
ajbmeb-167	54	5	provision	provision	NOUN
ajbmeb-167	54	6	of	of	ADP
ajbmeb-167	54	7	internal	internal	ADJ
ajbmeb-167	54	8	financing	financing	NOUN
ajbmeb-167	54	9	to	to	PART
ajbmeb-167	54	10	finance	finance	VERB
ajbmeb-167	54	11	investment	investment	NOUN
ajbmeb-167	54	12	opportunities	opportunity	NOUN
ajbmeb-167	54	13	that	that	PRON
ajbmeb-167	54	14	will	will	AUX
ajbmeb-167	54	15	lead	lead	VERB
ajbmeb-167	54	16	to	to	ADP
ajbmeb-167	54	17	the	the	DET
ajbmeb-167	54	18	enhancement	enhancement	NOUN
ajbmeb-167	54	19	of	of	ADP
ajbmeb-167	54	20	shareholder	shareholder	NOUN
ajbmeb-167	54	21	wealth	wealth	NOUN
ajbmeb-167	54	22	.	.	PUNCT
ajbmeb-167	55	1	the	the	DET
ajbmeb-167	55	2	free	free	ADJ
ajbmeb-167	55	3	cash	cash	NOUN
ajbmeb-167	55	4	flow	flow	NOUN
ajbmeb-167	55	5	of	of	ADP
ajbmeb-167	55	6	the	the	DET
ajbmeb-167	55	7	firm	firm	NOUN
ajbmeb-167	55	8	also	also	ADV
ajbmeb-167	55	9	allows	allow	VERB
ajbmeb-167	55	10	the	the	DET
ajbmeb-167	55	11	firm	firm	NOUN
ajbmeb-167	55	12	to	to	PART
ajbmeb-167	55	13	increase	increase	VERB
ajbmeb-167	55	14	dividends	dividend	NOUN
ajbmeb-167	55	15	to	to	ADP
ajbmeb-167	55	16	shareholders	shareholder	NOUN
ajbmeb-167	55	17	,	,	PUNCT
ajbmeb-167	55	18	develop	develop	VERB
ajbmeb-167	55	19	new	new	ADJ
ajbmeb-167	55	20	products	product	NOUN
ajbmeb-167	55	21	,	,	PUNCT
ajbmeb-167	55	22	pay	pay	VERB
ajbmeb-167	55	23	off	off	ADP
ajbmeb-167	55	24	debts	debt	NOUN
ajbmeb-167	55	25	and	and	CCONJ
ajbmeb-167	55	26	buy	buy	VERB
ajbmeb-167	55	27	back	back	ADP
ajbmeb-167	55	28	shares	share	NOUN
ajbmeb-167	55	29	(	(	PUNCT
ajbmeb-167	55	30	mundia	mundia	NOUN
ajbmeb-167	55	31	,	,	PUNCT
ajbmeb-167	55	32	2016:1	2016:1	NUM
ajbmeb-167	55	33	-	-	SYM
ajbmeb-167	55	34	2	2	NUM
ajbmeb-167	55	35	)	)	PUNCT
ajbmeb-167	55	36	.	.	PUNCT
ajbmeb-167	56	1	2measuring	2measure	VERB
ajbmeb-167	56	2	financial	financial	ADJ
ajbmeb-167	56	3	performance	performance	NOUN
ajbmeb-167	56	4	free	free	ADJ
ajbmeb-167	56	5	cash	cash	NOUN
ajbmeb-167	56	6	flow	flow	NOUN
ajbmeb-167	56	7	represents	represent	VERB
ajbmeb-167	56	8	one	one	NUM
ajbmeb-167	56	9	of	of	ADP
ajbmeb-167	56	10	the	the	DET
ajbmeb-167	56	11	tools	tool	NOUN
ajbmeb-167	56	12	for	for	ADP
ajbmeb-167	56	13	measuring	measure	VERB
ajbmeb-167	56	14	financial	financial	ADJ
ajbmeb-167	56	15	performance	performance	NOUN
ajbmeb-167	56	16	by	by	ADP
ajbmeb-167	56	17	clarifying	clarify	VERB
ajbmeb-167	56	18	the	the	DET
ajbmeb-167	56	19	amount	amount	NOUN
ajbmeb-167	56	20	of	of	ADP
ajbmeb-167	56	21	cash	cash	NOUN
ajbmeb-167	56	22	owned	own	VERB
ajbmeb-167	56	23	by	by	ADP
ajbmeb-167	56	24	the	the	DET
ajbmeb-167	56	25	firm	firm	NOUN
ajbmeb-167	56	26	after	after	SCONJ
ajbmeb-167	56	27	the	the	DET
ajbmeb-167	56	28	required	require	VERB
ajbmeb-167	56	29	operating	operating	NOUN
ajbmeb-167	56	30	assets	asset	NOUN
ajbmeb-167	56	31	have	have	AUX
ajbmeb-167	56	32	been	be	AUX
ajbmeb-167	56	33	developed	develop	VERB
ajbmeb-167	56	34	(	(	PUNCT
ajbmeb-167	56	35	tristiarini	tristiarini	X
ajbmeb-167	56	36	&	&	CCONJ
ajbmeb-167	56	37	prawiwi	prawiwi	NOUN
ajbmeb-167	56	38	,	,	PUNCT
ajbmeb-167	56	39	2017	2017	NUM
ajbmeb-167	56	40	:	:	PUNCT
ajbmeb-167	56	41	184	184	NUM
ajbmeb-167	56	42	)	)	PUNCT
ajbmeb-167	56	43	,	,	PUNCT
ajbmeb-167	56	44	the	the	DET
ajbmeb-167	56	45	backbone	backbone	NOUN
ajbmeb-167	56	46	of	of	ADP
ajbmeb-167	56	47	any	any	DET
ajbmeb-167	56	48	firm	firm	NOUN
ajbmeb-167	56	49	's	's	PART
ajbmeb-167	56	50	performance	performance	NOUN
ajbmeb-167	56	51	is	be	AUX
ajbmeb-167	56	52	free	free	ADJ
ajbmeb-167	56	53	cash	cash	NOUN
ajbmeb-167	56	54	flow	flow	NOUN
ajbmeb-167	56	55	.	.	PUNCT
ajbmeb-167	57	1	free	free	ADJ
ajbmeb-167	57	2	cash	cash	NOUN
ajbmeb-167	57	3	flow	flow	NOUN
ajbmeb-167	57	4	is	be	AUX
ajbmeb-167	57	5	used	use	VERB
ajbmeb-167	57	6	to	to	PART
ajbmeb-167	57	7	evaluate	evaluate	VERB
ajbmeb-167	57	8	and	and	CCONJ
ajbmeb-167	57	9	analyze	analyze	VERB
ajbmeb-167	57	10	the	the	DET
ajbmeb-167	57	11	financial	financial	ADJ
ajbmeb-167	57	12	position	position	NOUN
ajbmeb-167	57	13	the	the	DET
ajbmeb-167	57	14	firm	firm	NOUN
ajbmeb-167	57	15	’s	’s	PART
ajbmeb-167	57	16	internal	internal	ADJ
ajbmeb-167	57	17	financing	financing	NOUN
ajbmeb-167	57	18	is	be	AUX
ajbmeb-167	57	19	often	often	ADV
ajbmeb-167	57	20	backed	back	VERB
ajbmeb-167	57	21	by	by	ADP
ajbmeb-167	57	22	free	free	ADJ
ajbmeb-167	57	23	cash	cash	NOUN
ajbmeb-167	57	24	flow	flow	NOUN
ajbmeb-167	57	25	and	and	CCONJ
ajbmeb-167	57	26	is	be	AUX
ajbmeb-167	57	27	the	the	DET
ajbmeb-167	57	28	source	source	NOUN
ajbmeb-167	57	29	for	for	ADP
ajbmeb-167	57	30	improving	improve	VERB
ajbmeb-167	57	31	the	the	DET
ajbmeb-167	57	32	firm	firm	NOUN
ajbmeb-167	57	33	’s	’s	PART
ajbmeb-167	57	34	financial	financial	ADJ
ajbmeb-167	57	35	performance	performance	NOUN
ajbmeb-167	57	36	if	if	SCONJ
ajbmeb-167	57	37	used	use	VERB
ajbmeb-167	57	38	effectively	effectively	ADV
ajbmeb-167	57	39	in	in	ADP
ajbmeb-167	57	40	attracting	attract	VERB
ajbmeb-167	57	41	investments	investment	NOUN
ajbmeb-167	57	42	can	can	AUX
ajbmeb-167	57	43	lead	lead	VERB
ajbmeb-167	57	44	to	to	ADP
ajbmeb-167	57	45	massive	massive	ADJ
ajbmeb-167	57	46	growth	growth	NOUN
ajbmeb-167	57	47	of	of	ADP
ajbmeb-167	57	48	the	the	DET
ajbmeb-167	57	49	firm	firm	NOUN
ajbmeb-167	57	50	and	and	CCONJ
ajbmeb-167	57	51	increase	increase	VERB
ajbmeb-167	57	52	the	the	DET
ajbmeb-167	57	53	profitability	profitability	NOUN
ajbmeb-167	57	54	of	of	ADP
ajbmeb-167	57	55	the	the	DET
ajbmeb-167	57	56	firm	firm	ADJ
ajbmeb-167	57	57	lenders	lender	NOUN
ajbmeb-167	57	58	are	be	AUX
ajbmeb-167	57	59	always	always	ADV
ajbmeb-167	57	60	looking	look	VERB
ajbmeb-167	57	61	for	for	ADP
ajbmeb-167	57	62	companies	company	NOUN
ajbmeb-167	57	63	with	with	ADP
ajbmeb-167	57	64	high	high	ADJ
ajbmeb-167	57	65	cash	cash	NOUN
ajbmeb-167	57	66	flow	flow	NOUN
ajbmeb-167	57	67	as	as	SCONJ
ajbmeb-167	57	68	they	they	PRON
ajbmeb-167	57	69	assess	assess	VERB
ajbmeb-167	57	70	the	the	DET
ajbmeb-167	57	71	financial	financial	ADJ
ajbmeb-167	57	72	stability	stability	NOUN
ajbmeb-167	57	73	of	of	ADP
ajbmeb-167	57	74	the	the	DET
ajbmeb-167	57	75	firm	firm	ADJ
ajbmeb-167	57	76	shareholders	shareholder	NOUN
ajbmeb-167	57	77	who	who	PRON
ajbmeb-167	57	78	are	be	AUX
ajbmeb-167	57	79	looking	look	VERB
ajbmeb-167	57	80	for	for	ADP
ajbmeb-167	57	81	a	a	DET
ajbmeb-167	57	82	safe	safe	ADJ
ajbmeb-167	57	83	haven	haven	NOUN
ajbmeb-167	57	84	for	for	ADP
ajbmeb-167	57	85	their	their	PRON
ajbmeb-167	57	86	surplus	surplus	ADJ
ajbmeb-167	57	87	funds	fund	NOUN
ajbmeb-167	57	88	are	be	AUX
ajbmeb-167	57	89	more	more	ADV
ajbmeb-167	57	90	likely	likely	ADJ
ajbmeb-167	57	91	to	to	PART
ajbmeb-167	57	92	invest	invest	VERB
ajbmeb-167	57	93	in	in	ADP
ajbmeb-167	57	94	companies	company	NOUN
ajbmeb-167	57	95	with	with	ADP
ajbmeb-167	57	96	high	high	ADJ
ajbmeb-167	57	97	cash	cash	NOUN
ajbmeb-167	57	98	flow	flow	NOUN
ajbmeb-167	57	99	financial	financial	ADJ
ajbmeb-167	57	100	performance	performance	NOUN
ajbmeb-167	57	101	is	be	AUX
ajbmeb-167	57	102	used	use	VERB
ajbmeb-167	57	103	to	to	PART
ajbmeb-167	57	104	assess	assess	VERB
ajbmeb-167	57	105	the	the	DET
ajbmeb-167	57	106	success	success	NOUN
ajbmeb-167	57	107	of	of	ADP
ajbmeb-167	57	108	the	the	DET
ajbmeb-167	57	109	firm	firm	ADJ
ajbmeb-167	57	110	i.	i.	PROPN
ajbmeb-167	57	111	komal	komal	PROPN
ajbmeb-167	57	112	et	et	PROPN
ajbmeb-167	57	113	al	al	PROPN
ajbmeb-167	57	114	,	,	PUNCT
ajbmeb-167	57	115	2022:545	2022:545	NUM
ajbmeb-167	57	116	)	)	PUNCT
ajbmeb-167	57	117	.	.	PUNCT
ajbmeb-167	58	1	3investing	3investe	VERB
ajbmeb-167	58	2	in	in	ADP
ajbmeb-167	58	3	new	new	ADJ
ajbmeb-167	58	4	assets	asset	NOUN
ajbmeb-167	58	5	effective	effective	ADJ
ajbmeb-167	58	6	use	use	NOUN
ajbmeb-167	58	7	of	of	ADP
ajbmeb-167	58	8	free	free	ADJ
ajbmeb-167	58	9	cash	cash	NOUN
ajbmeb-167	58	10	flow	flow	NOUN
ajbmeb-167	58	11	will	will	AUX
ajbmeb-167	58	12	lead	lead	VERB
ajbmeb-167	58	13	to	to	ADP
ajbmeb-167	58	14	managers	manager	NOUN
ajbmeb-167	58	15	making	make	VERB
ajbmeb-167	58	16	optimal	optimal	ADJ
ajbmeb-167	58	17	investment	investment	NOUN
ajbmeb-167	58	18	decisions	decision	NOUN
ajbmeb-167	58	19	as	as	SCONJ
ajbmeb-167	58	20	managers	manager	NOUN
ajbmeb-167	58	21	use	use	VERB
ajbmeb-167	58	22	free	free	ADJ
ajbmeb-167	58	23	cash	cash	NOUN
ajbmeb-167	58	24	flow	flow	NOUN
ajbmeb-167	58	25	on	on	ADP
ajbmeb-167	58	26	profitable	profitable	ADJ
ajbmeb-167	58	27	(	(	PUNCT
ajbmeb-167	58	28	positive	positive	ADJ
ajbmeb-167	58	29	npv	npv	NOUN
ajbmeb-167	58	30	)	)	PUNCT
ajbmeb-167	58	31	projects	project	NOUN
ajbmeb-167	58	32	(	(	PUNCT
ajbmeb-167	58	33	iskandar	iskandar	NOUN
ajbmeb-167	58	34	et	et	PROPN
ajbmeb-167	58	35	al	al	PROPN
ajbmeb-167	58	36	,	,	PUNCT
ajbmeb-167	58	37	2012:76	2012:76	NUM
ajbmeb-167	58	38	)	)	PUNCT
ajbmeb-167	58	39	,	,	PUNCT
ajbmeb-167	58	40	and	and	CCONJ
ajbmeb-167	58	41	sometimes	sometimes	ADV
ajbmeb-167	58	42	managers	manager	NOUN
ajbmeb-167	58	43	use	use	VERB
ajbmeb-167	58	44	free	free	ADJ
ajbmeb-167	58	45	cash	cash	NOUN
ajbmeb-167	58	46	flow	flow	NOUN
ajbmeb-167	58	47	to	to	PART
ajbmeb-167	58	48	purchase	purchase	VERB
ajbmeb-167	58	49	new	new	ADJ
ajbmeb-167	58	50	assets	asset	NOUN
ajbmeb-167	58	51	(	(	PUNCT
ajbmeb-167	58	52	widyanti	widyanti	NOUN
ajbmeb-167	58	53	&	&	CCONJ
ajbmeb-167	58	54	widyasari,2019:341	widyasari,2019:341	PROPN
ajbmeb-167	58	55	)	)	PUNCT
ajbmeb-167	58	56	.	.	PUNCT
ajbmeb-167	59	1	4attracting	4attracting	NUM
ajbmeb-167	59	2	investors	investor	NOUN
ajbmeb-167	59	3	investors	investor	NOUN
ajbmeb-167	59	4	consider	consider	VERB
ajbmeb-167	59	5	companies	company	NOUN
ajbmeb-167	59	6	that	that	PRON
ajbmeb-167	59	7	have	have	VERB
ajbmeb-167	59	8	a	a	DET
ajbmeb-167	59	9	high	high	ADJ
ajbmeb-167	59	10	free	free	ADJ
ajbmeb-167	59	11	cash	cash	NOUN
ajbmeb-167	59	12	flow	flow	NOUN
ajbmeb-167	59	13	as	as	ADP
ajbmeb-167	59	14	more	more	ADV
ajbmeb-167	59	15	beneficial	beneficial	ADJ
ajbmeb-167	59	16	,	,	PUNCT
ajbmeb-167	59	17	that	that	SCONJ
ajbmeb-167	59	18	investors	investor	NOUN
ajbmeb-167	59	19	are	be	AUX
ajbmeb-167	59	20	always	always	ADV
ajbmeb-167	59	21	keen	keen	ADJ
ajbmeb-167	59	22	to	to	PART
ajbmeb-167	59	23	invest	invest	VERB
ajbmeb-167	59	24	in	in	ADP
ajbmeb-167	59	25	companies	company	NOUN
ajbmeb-167	59	26	with	with	ADP
ajbmeb-167	59	27	high	high	ADJ
ajbmeb-167	59	28	cash	cash	NOUN
ajbmeb-167	59	29	flows	flow	NOUN
ajbmeb-167	59	30	if	if	SCONJ
ajbmeb-167	59	31	they	they	PRON
ajbmeb-167	59	32	often	often	ADV
ajbmeb-167	59	33	evaluate	evaluate	VERB
ajbmeb-167	59	34	the	the	DET
ajbmeb-167	59	35	work	work	NOUN
ajbmeb-167	59	36	of	of	ADP
ajbmeb-167	59	37	any	any	DET
ajbmeb-167	59	38	firm	firm	NOUN
ajbmeb-167	59	39	on	on	ADP
ajbmeb-167	59	40	the	the	DET
ajbmeb-167	59	41	basis	basis	NOUN
ajbmeb-167	59	42	of	of	ADP
ajbmeb-167	59	43	two	two	NUM
ajbmeb-167	59	44	criteria	criterion	NOUN
ajbmeb-167	59	45	the	the	DET
ajbmeb-167	59	46	first	first	ADJ
ajbmeb-167	59	47	criterion	criterion	NOUN
ajbmeb-167	59	48	is	be	AUX
ajbmeb-167	59	49	the	the	DET
ajbmeb-167	59	50	extent	extent	NOUN
ajbmeb-167	59	51	of	of	ADP
ajbmeb-167	59	52	financial	financial	ADJ
ajbmeb-167	59	53	flexibility	flexibility	NOUN
ajbmeb-167	59	54	that	that	PRON
ajbmeb-167	59	55	the	the	DET
ajbmeb-167	59	56	firm	firm	NOUN
ajbmeb-167	59	57	enjoys	enjoy	VERB
ajbmeb-167	59	58	the	the	DET
ajbmeb-167	59	59	second	second	ADJ
ajbmeb-167	59	60	criterion	criterion	NOUN
ajbmeb-167	59	61	how	how	SCONJ
ajbmeb-167	59	62	easy	easy	ADJ
ajbmeb-167	59	63	is	be	AUX
ajbmeb-167	59	64	it	it	PRON
ajbmeb-167	59	65	for	for	SCONJ
ajbmeb-167	59	66	the	the	DET
ajbmeb-167	59	67	firm	firm	NOUN
ajbmeb-167	59	68	to	to	PART
ajbmeb-167	59	69	repay	repay	VERB
ajbmeb-167	59	70	its	its	PRON
ajbmeb-167	59	71	loans	loan	NOUN
ajbmeb-167	59	72	,	,	PUNCT
ajbmeb-167	59	73	so	so	ADV
ajbmeb-167	59	74	free	free	ADJ
ajbmeb-167	59	75	cash	cash	NOUN
ajbmeb-167	59	76	flow	flow	NOUN
ajbmeb-167	59	77	plays	play	VERB
ajbmeb-167	59	78	a	a	DET
ajbmeb-167	59	79	key	key	ADJ
ajbmeb-167	59	80	role	role	NOUN
ajbmeb-167	59	81	in	in	ADP
ajbmeb-167	59	82	the	the	DET
ajbmeb-167	59	83	investment	investment	NOUN
ajbmeb-167	59	84	decision	decision	NOUN
ajbmeb-167	59	85	-	-	PUNCT
ajbmeb-167	59	86	making	make	VERB
ajbmeb-167	59	87	process	process	NOUN
ajbmeb-167	59	88	for	for	ADP
ajbmeb-167	59	89	investors	investor	NOUN
ajbmeb-167	59	90	,	,	PUNCT
ajbmeb-167	59	91	as	as	SCONJ
ajbmeb-167	59	92	it	it	PRON
ajbmeb-167	59	93	is	be	AUX
ajbmeb-167	59	94	one	one	NUM
ajbmeb-167	59	95	of	of	ADP
ajbmeb-167	59	96	the	the	DET
ajbmeb-167	59	97	important	important	ADJ
ajbmeb-167	59	98	indicators	indicator	NOUN
ajbmeb-167	59	99	that	that	SCONJ
ajbmeb-167	59	100	investors	investor	NOUN
ajbmeb-167	59	101	rely	rely	VERB
ajbmeb-167	59	102	on	on	ADP
ajbmeb-167	59	103	in	in	ADP
ajbmeb-167	59	104	evaluating	evaluate	VERB
ajbmeb-167	59	105	companies	company	NOUN
ajbmeb-167	59	106	’	’	PART
ajbmeb-167	59	107	performance	performance	NOUN
ajbmeb-167	59	108	,	,	PUNCT
ajbmeb-167	59	109	so	so	ADV
ajbmeb-167	59	110	many	many	ADJ
ajbmeb-167	59	111	investors	investor	NOUN
ajbmeb-167	59	112	rely	rely	VERB
ajbmeb-167	59	113	on	on	ADP
ajbmeb-167	59	114	free	free	ADJ
ajbmeb-167	59	115	cash	cash	NOUN
ajbmeb-167	59	116	flow	flow	NOUN
ajbmeb-167	59	117	predictions	prediction	NOUN
ajbmeb-167	59	118	and	and	CCONJ
ajbmeb-167	59	119	are	be	AUX
ajbmeb-167	59	120	interested	interested	ADJ
ajbmeb-167	59	121	in	in	ADP
ajbmeb-167	59	122	knowing	know	VERB
ajbmeb-167	59	123	how	how	SCONJ
ajbmeb-167	59	124	much	much	ADJ
ajbmeb-167	59	125	free	free	ADJ
ajbmeb-167	59	126	cash	cash	NOUN
ajbmeb-167	59	127	flow	flow	NOUN
ajbmeb-167	59	128	in	in	ADP
ajbmeb-167	59	129	the	the	DET
ajbmeb-167	59	130	firm	firm	NOUN
ajbmeb-167	59	131	so	so	SCONJ
ajbmeb-167	59	132	that	that	SCONJ
ajbmeb-167	59	133	they	they	PRON
ajbmeb-167	59	134	can	can	AUX
ajbmeb-167	59	135	get	get	VERB
ajbmeb-167	59	136	a	a	DET
ajbmeb-167	59	137	proper	proper	ADJ
ajbmeb-167	59	138	idea	idea	NOUN
ajbmeb-167	59	139	of	of	ADP
ajbmeb-167	59	140	the	the	DET
ajbmeb-167	59	141	profits	profit	NOUN
ajbmeb-167	59	142	that	that	PRON
ajbmeb-167	59	143	they	they	PRON
ajbmeb-167	59	144	can	can	AUX
ajbmeb-167	59	145	get	get	VERB
ajbmeb-167	59	146	when	when	SCONJ
ajbmeb-167	59	147	investing	invest	VERB
ajbmeb-167	59	148	in	in	ADP
ajbmeb-167	59	149	these	these	DET
ajbmeb-167	59	150	companies	company	NOUN
ajbmeb-167	59	151	(	(	PUNCT
ajbmeb-167	59	152	ambreen	ambreen	NOUN
ajbmeb-167	59	153	&	&	CCONJ
ajbmeb-167	59	154	aftab	aftab	PROPN
ajbmeb-167	59	155	,	,	PUNCT
ajbmeb-167	59	156	2016:113	2016:113	NOUN
ajbmeb-167	59	157	)	)	PUNCT
ajbmeb-167	59	158	,	,	PUNCT
ajbmeb-167	59	159	and	and	CCONJ
ajbmeb-167	59	160	therefore	therefore	ADV
ajbmeb-167	59	161	companies	company	NOUN
ajbmeb-167	59	162	that	that	PRON
ajbmeb-167	59	163	have	have	VERB
ajbmeb-167	59	164	high	high	ADJ
ajbmeb-167	59	165	free	free	ADJ
ajbmeb-167	59	166	cash	cash	NOUN
ajbmeb-167	59	167	flow	flow	NOUN
ajbmeb-167	59	168	easily	easily	ADV
ajbmeb-167	59	169	attract	attract	VERB
ajbmeb-167	59	170	investors	investor	NOUN
ajbmeb-167	59	171	looking	look	VERB
ajbmeb-167	59	172	for	for	ADP
ajbmeb-167	59	173	effective	effective	ADJ
ajbmeb-167	59	174	opportunities	opportunity	NOUN
ajbmeb-167	59	175	to	to	PART
ajbmeb-167	59	176	invest	invest	VERB
ajbmeb-167	59	177	their	their	PRON
ajbmeb-167	59	178	surplus	surplus	ADJ
ajbmeb-167	59	179	money	money	NOUN
ajbmeb-167	59	180	creditors	creditor	NOUN
ajbmeb-167	59	181	and	and	CCONJ
ajbmeb-167	59	182	investors	investor	NOUN
ajbmeb-167	59	183	are	be	AUX
ajbmeb-167	59	184	keen	keen	ADJ
ajbmeb-167	59	185	to	to	PART
ajbmeb-167	59	186	put	put	VERB
ajbmeb-167	59	187	money	money	NOUN
ajbmeb-167	59	188	in	in	ADP
ajbmeb-167	59	189	companies	company	NOUN
ajbmeb-167	59	190	with	with	ADP
ajbmeb-167	59	191	high	high	ADJ
ajbmeb-167	59	192	free	free	ADJ
ajbmeb-167	59	193	cash	cash	NOUN
ajbmeb-167	59	194	flow	flow	NOUN
ajbmeb-167	59	195	because	because	SCONJ
ajbmeb-167	59	196	it	it	PRON
ajbmeb-167	59	197	is	be	AUX
ajbmeb-167	59	198	more	more	ADV
ajbmeb-167	59	199	profitable	profitable	ADJ
ajbmeb-167	59	200	(	(	PUNCT
ajbmeb-167	59	201	ajmal	ajmal	PROPN
ajbmeb-167	59	202	et	et	PROPN
ajbmeb-167	59	203	al	al	PROPN
ajbmeb-167	59	204	,	,	PUNCT
ajbmeb-167	59	205	2022	2022	NUM
ajbmeb-167	59	206	)	)	PUNCT
ajbmeb-167	59	207	.	.	PUNCT
ajbmeb-167	60	1	:	:	PUNCT
ajbmeb-167	60	2	183	183	NUM
ajbmeb-167	60	3	)	)	PUNCT
ajbmeb-167	60	4	.	.	PUNCT
ajbmeb-167	61	1	5	5	NUM
ajbmeb-167	61	2	-	-	PUNCT
ajbmeb-167	61	3	free	free	ADJ
ajbmeb-167	61	4	cash	cash	NOUN
ajbmeb-167	61	5	flow	flow	NOUN
ajbmeb-167	61	6	is	be	AUX
ajbmeb-167	61	7	more	more	ADV
ajbmeb-167	61	8	suitable	suitable	ADJ
ajbmeb-167	61	9	for	for	ADP
ajbmeb-167	61	10	administrative	administrative	ADJ
ajbmeb-167	61	11	purposes	purpose	NOUN
ajbmeb-167	61	12	the	the	DET
ajbmeb-167	61	13	traditional	traditional	ADJ
ajbmeb-167	61	14	profits	profit	NOUN
ajbmeb-167	61	15	that	that	PRON
ajbmeb-167	61	16	companies	company	NOUN
ajbmeb-167	61	17	disclose	disclose	VERB
ajbmeb-167	61	18	in	in	ADP
ajbmeb-167	61	19	the	the	DET
ajbmeb-167	61	20	financial	financial	ADJ
ajbmeb-167	61	21	statements	statement	NOUN
ajbmeb-167	61	22	contain	contain	VERB
ajbmeb-167	61	23	items	item	NOUN
ajbmeb-167	61	24	such	such	ADJ
ajbmeb-167	61	25	as	as	ADP
ajbmeb-167	61	26	cash	cash	NOUN
ajbmeb-167	61	27	dividends	dividend	NOUN
ajbmeb-167	61	28	,	,	PUNCT
ajbmeb-167	61	29	expansions	expansion	NOUN
ajbmeb-167	61	30	,	,	PUNCT
ajbmeb-167	61	31	and	and	CCONJ
ajbmeb-167	61	32	contingency	contingency	NOUN
ajbmeb-167	61	33	provisions	provision	NOUN
ajbmeb-167	61	34	,	,	PUNCT
ajbmeb-167	61	35	while	while	SCONJ
ajbmeb-167	61	36	free	free	ADJ
ajbmeb-167	61	37	cash	cash	NOUN
ajbmeb-167	61	38	flow	flow	NOUN
ajbmeb-167	61	39	does	do	AUX
ajbmeb-167	61	40	not	not	PART
ajbmeb-167	61	41	contain	contain	VERB
ajbmeb-167	61	42	those	those	DET
ajbmeb-167	61	43	items	item	NOUN
ajbmeb-167	61	44	,	,	PUNCT
ajbmeb-167	61	45	so	so	SCONJ
ajbmeb-167	61	46	it	it	PRON
ajbmeb-167	61	47	is	be	AUX
ajbmeb-167	61	48	more	more	ADV
ajbmeb-167	61	49	suitable	suitable	ADJ
ajbmeb-167	61	50	for	for	ADP
ajbmeb-167	61	51	administrative	administrative	ADJ
ajbmeb-167	61	52	purposes	purpose	NOUN
ajbmeb-167	61	53	(	(	PUNCT
ajbmeb-167	61	54	al	al	PROPN
ajbmeb-167	61	55	-	-	PUNCT
ajbmeb-167	61	56	zayyat	zayyat	PROPN
ajbmeb-167	61	57	,	,	PUNCT
ajbmeb-167	61	58	2014	2014	NUM
ajbmeb-167	61	59	:	:	PUNCT
ajbmeb-167	61	60	14	14	NUM
ajbmeb-167	61	61	)	)	PUNCT
ajbmeb-167	61	62	.	.	PUNCT
ajbmeb-167	62	1	american	american	PROPN
ajbmeb-167	62	2	journal	journal	PROPN
ajbmeb-167	62	3	of	of	ADP
ajbmeb-167	62	4	business	business	NOUN
ajbmeb-167	62	5	management	management	NOUN
ajbmeb-167	62	6	,	,	PUNCT
ajbmeb-167	62	7	economics	economic	NOUN
ajbmeb-167	62	8	and	and	CCONJ
ajbmeb-167	62	9	banking	banking	NOUN
ajbmeb-167	62	10	volume	volume	NOUN
ajbmeb-167	62	11	6	6	NUM
ajbmeb-167	62	12	,	,	PUNCT
ajbmeb-167	62	13	nov	nov	PROPN
ajbmeb-167	62	14	.	.	PROPN
ajbmeb-167	62	15	,	,	PUNCT
ajbmeb-167	62	16	2022	2022	NUM
ajbmeb-167	62	17	p	p	NOUN
ajbmeb-167	62	18	a	a	DET
ajbmeb-167	62	19	g	g	NOUN
ajbmeb-167	62	20	e	e	NOUN
ajbmeb-167	62	21	|	|	NOUN
ajbmeb-167	62	22	25	25	NUM
ajbmeb-167	62	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	62	24	the	the	DET
ajbmeb-167	62	25	concept	concept	NOUN
ajbmeb-167	62	26	of	of	ADP
ajbmeb-167	62	27	firm	firm	ADJ
ajbmeb-167	62	28	value	value	NOUN
ajbmeb-167	62	29	an	an	DET
ajbmeb-167	62	30	important	important	ADJ
ajbmeb-167	62	31	concept	concept	NOUN
ajbmeb-167	62	32	that	that	SCONJ
ajbmeb-167	62	33	investors	investor	NOUN
ajbmeb-167	62	34	consider	consider	VERB
ajbmeb-167	62	35	when	when	SCONJ
ajbmeb-167	62	36	making	make	VERB
ajbmeb-167	62	37	an	an	DET
ajbmeb-167	62	38	investment	investment	NOUN
ajbmeb-167	62	39	is	be	AUX
ajbmeb-167	62	40	firm	firm	ADJ
ajbmeb-167	62	41	value	value	NOUN
ajbmeb-167	62	42	.	.	PUNCT
ajbmeb-167	63	1	according	accord	VERB
ajbmeb-167	63	2	to	to	ADP
ajbmeb-167	63	3	sintyana	sintyana	NOUN
ajbmeb-167	63	4	and	and	CCONJ
ajbmeb-167	63	5	artini	artini	NOUN
ajbmeb-167	63	6	2019	2019	NUM
ajbmeb-167	63	7	)	)	PUNCT
ajbmeb-167	63	8	)	)	PUNCT
ajbmeb-167	63	9	,	,	PUNCT
ajbmeb-167	63	10	the	the	PRON
ajbmeb-167	63	11	higher	high	ADJ
ajbmeb-167	63	12	the	the	DET
ajbmeb-167	63	13	value	value	NOUN
ajbmeb-167	63	14	of	of	ADP
ajbmeb-167	63	15	the	the	DET
ajbmeb-167	63	16	firm	firm	NOUN
ajbmeb-167	63	17	,	,	PUNCT
ajbmeb-167	63	18	the	the	PRON
ajbmeb-167	63	19	greater	great	ADJ
ajbmeb-167	63	20	the	the	DET
ajbmeb-167	63	21	return	return	NOUN
ajbmeb-167	63	22	that	that	SCONJ
ajbmeb-167	63	23	the	the	DET
ajbmeb-167	63	24	firm	firm	NOUN
ajbmeb-167	63	25	's	's	PART
ajbmeb-167	63	26	shareholders	shareholder	NOUN
ajbmeb-167	63	27	will	will	AUX
ajbmeb-167	63	28	receive	receive	VERB
ajbmeb-167	63	29	.	.	PUNCT
ajbmeb-167	64	1	so	so	ADV
ajbmeb-167	64	2	the	the	DET
ajbmeb-167	64	3	value	value	NOUN
ajbmeb-167	64	4	of	of	ADP
ajbmeb-167	64	5	the	the	DET
ajbmeb-167	64	6	firm	firm	NOUN
ajbmeb-167	64	7	is	be	AUX
ajbmeb-167	64	8	very	very	ADV
ajbmeb-167	64	9	important	important	ADJ
ajbmeb-167	64	10	to	to	ADP
ajbmeb-167	64	11	the	the	DET
ajbmeb-167	64	12	investor	investor	NOUN
ajbmeb-167	64	13	.	.	PUNCT
ajbmeb-167	65	1	the	the	DET
ajbmeb-167	65	2	high	high	ADJ
ajbmeb-167	65	3	value	value	NOUN
ajbmeb-167	65	4	of	of	ADP
ajbmeb-167	65	5	the	the	DET
ajbmeb-167	65	6	firm	firm	NOUN
ajbmeb-167	65	7	will	will	AUX
ajbmeb-167	65	8	make	make	VERB
ajbmeb-167	65	9	the	the	DET
ajbmeb-167	65	10	market	market	NOUN
ajbmeb-167	65	11	believe	believe	VERB
ajbmeb-167	65	12	,	,	PUNCT
ajbmeb-167	65	13	not	not	PART
ajbmeb-167	65	14	only	only	ADV
ajbmeb-167	65	15	in	in	ADP
ajbmeb-167	65	16	the	the	DET
ajbmeb-167	65	17	firm	firm	NOUN
ajbmeb-167	65	18	's	's	PART
ajbmeb-167	65	19	performance	performance	NOUN
ajbmeb-167	65	20	but	but	CCONJ
ajbmeb-167	65	21	also	also	ADV
ajbmeb-167	65	22	in	in	ADP
ajbmeb-167	65	23	the	the	DET
ajbmeb-167	65	24	firm	firm	NOUN
ajbmeb-167	65	25	's	's	PART
ajbmeb-167	65	26	future	future	ADJ
ajbmeb-167	65	27	prospects	prospect	NOUN
ajbmeb-167	65	28	(	(	PUNCT
ajbmeb-167	65	29	sintyana	sintyana	NOUN
ajbmeb-167	65	30	and	and	CCONJ
ajbmeb-167	65	31	artini,2019;7716	artini,2019;7716	NOUN
ajbmeb-167	65	32	)	)	PUNCT
ajbmeb-167	65	33	.	.	PUNCT
ajbmeb-167	66	1	it	it	PRON
ajbmeb-167	66	2	is	be	AUX
ajbmeb-167	66	3	also	also	ADV
ajbmeb-167	66	4	defined	define	VERB
ajbmeb-167	66	5	as	as	ADP
ajbmeb-167	66	6	investors	investor	NOUN
ajbmeb-167	66	7	'	'	PART
ajbmeb-167	66	8	perceptions	perception	NOUN
ajbmeb-167	66	9	of	of	ADP
ajbmeb-167	66	10	the	the	DET
ajbmeb-167	66	11	firm	firm	NOUN
ajbmeb-167	66	12	's	's	PART
ajbmeb-167	66	13	level	level	NOUN
ajbmeb-167	66	14	of	of	ADP
ajbmeb-167	66	15	success	success	NOUN
ajbmeb-167	66	16	in	in	ADP
ajbmeb-167	66	17	managing	manage	VERB
ajbmeb-167	66	18	its	its	PRON
ajbmeb-167	66	19	resources	resource	NOUN
ajbmeb-167	66	20	,	,	PUNCT
ajbmeb-167	66	21	which	which	PRON
ajbmeb-167	66	22	is	be	AUX
ajbmeb-167	66	23	reflected	reflect	VERB
ajbmeb-167	66	24	in	in	ADP
ajbmeb-167	66	25	the	the	DET
ajbmeb-167	66	26	firm	firm	NOUN
ajbmeb-167	66	27	's	's	PART
ajbmeb-167	66	28	share	share	NOUN
ajbmeb-167	66	29	price	price	NOUN
ajbmeb-167	66	30	(	(	PUNCT
ajbmeb-167	66	31	reschiwati	reschiwati	NOUN
ajbmeb-167	66	32	et	et	PROPN
ajbmeb-167	66	33	al	al	PROPN
ajbmeb-167	66	34	,	,	PUNCT
ajbmeb-167	66	35	2019:327	2019:327	NOUN
ajbmeb-167	66	36	)	)	PUNCT
ajbmeb-167	66	37	.	.	PUNCT
ajbmeb-167	67	1	while	while	SCONJ
ajbmeb-167	67	2	(	(	PUNCT
ajbmeb-167	67	3	husain	husain	NOUN
ajbmeb-167	67	4	et	et	PROPN
ajbmeb-167	67	5	al	al	PROPN
ajbmeb-167	67	6	,	,	PUNCT
ajbmeb-167	67	7	2020	2020	NUM
ajbmeb-167	67	8	)	)	PUNCT
ajbmeb-167	67	9	defined	define	VERB
ajbmeb-167	67	10	the	the	DET
ajbmeb-167	67	11	firm	firm	NOUN
ajbmeb-167	67	12	's	's	PART
ajbmeb-167	67	13	value	value	NOUN
ajbmeb-167	67	14	,	,	PUNCT
ajbmeb-167	67	15	the	the	DET
ajbmeb-167	67	16	value	value	NOUN
ajbmeb-167	67	17	of	of	ADP
ajbmeb-167	67	18	the	the	DET
ajbmeb-167	67	19	firm	firm	NOUN
ajbmeb-167	67	20	is	be	AUX
ajbmeb-167	67	21	an	an	DET
ajbmeb-167	67	22	important	important	ADJ
ajbmeb-167	67	23	concept	concept	NOUN
ajbmeb-167	67	24	for	for	ADP
ajbmeb-167	67	25	investors	investor	NOUN
ajbmeb-167	67	26	as	as	ADP
ajbmeb-167	67	27	a	a	DET
ajbmeb-167	67	28	tool	tool	NOUN
ajbmeb-167	67	29	or	or	CCONJ
ajbmeb-167	67	30	indicator	indicator	NOUN
ajbmeb-167	67	31	that	that	PRON
ajbmeb-167	67	32	is	be	AUX
ajbmeb-167	67	33	used	use	VERB
ajbmeb-167	67	34	to	to	PART
ajbmeb-167	67	35	evaluate	evaluate	VERB
ajbmeb-167	67	36	the	the	DET
ajbmeb-167	67	37	firm	firm	NOUN
ajbmeb-167	67	38	as	as	ADP
ajbmeb-167	67	39	a	a	DET
ajbmeb-167	67	40	whole	whole	NOUN
ajbmeb-167	67	41	(	(	PUNCT
ajbmeb-167	67	42	husain	husain	PROPN
ajbmeb-167	67	43	et	et	PROPN
ajbmeb-167	67	44	al	al	PROPN
ajbmeb-167	67	45	,	,	PUNCT
ajbmeb-167	67	46	2020	2020	NUM
ajbmeb-167	67	47	:	:	PUNCT
ajbmeb-167	67	48	16	16	NUM
ajbmeb-167	67	49	)	)	PUNCT
ajbmeb-167	67	50	.	.	PUNCT
ajbmeb-167	68	1	and	and	CCONJ
ajbmeb-167	68	2	(	(	PUNCT
ajbmeb-167	68	3	utami	utami	PROPN
ajbmeb-167	68	4	&	&	CCONJ
ajbmeb-167	68	5	hasan	hasan	PROPN
ajbmeb-167	68	6	,	,	PUNCT
ajbmeb-167	68	7	2021	2021	NUM
ajbmeb-167	68	8	:	:	PUNCT
ajbmeb-167	68	9	1250	1250	NUM
ajbmeb-167	68	10	)	)	PUNCT
ajbmeb-167	68	11	defined	define	VERB
ajbmeb-167	68	12	it	it	PRON
ajbmeb-167	68	13	as	as	ADP
ajbmeb-167	68	14	the	the	DET
ajbmeb-167	68	15	firm	firm	NOUN
ajbmeb-167	68	16	's	's	PART
ajbmeb-167	68	17	ability	ability	NOUN
ajbmeb-167	68	18	to	to	PART
ajbmeb-167	68	19	provide	provide	VERB
ajbmeb-167	68	20	maximum	maximum	ADJ
ajbmeb-167	68	21	prosperity	prosperity	NOUN
ajbmeb-167	68	22	to	to	ADP
ajbmeb-167	68	23	shareholders	shareholder	NOUN
ajbmeb-167	68	24	if	if	SCONJ
ajbmeb-167	68	25	the	the	DET
ajbmeb-167	68	26	firm	firm	NOUN
ajbmeb-167	68	27	's	's	PART
ajbmeb-167	68	28	stock	stock	NOUN
ajbmeb-167	68	29	prices	price	NOUN
ajbmeb-167	68	30	increase	increase	VERB
ajbmeb-167	68	31	.	.	PUNCT
ajbmeb-167	69	1	the	the	DET
ajbmeb-167	69	2	researcher	researcher	NOUN
ajbmeb-167	69	3	believes	believe	VERB
ajbmeb-167	69	4	that	that	SCONJ
ajbmeb-167	69	5	the	the	DET
ajbmeb-167	69	6	value	value	NOUN
ajbmeb-167	69	7	of	of	ADP
ajbmeb-167	69	8	the	the	DET
ajbmeb-167	69	9	firm	firm	NOUN
ajbmeb-167	69	10	is	be	AUX
ajbmeb-167	69	11	an	an	DET
ajbmeb-167	69	12	indicator	indicator	NOUN
ajbmeb-167	69	13	for	for	SCONJ
ajbmeb-167	69	14	the	the	DET
ajbmeb-167	69	15	investor	investor	NOUN
ajbmeb-167	69	16	to	to	PART
ajbmeb-167	69	17	see	see	VERB
ajbmeb-167	69	18	the	the	DET
ajbmeb-167	69	19	firm	firm	NOUN
ajbmeb-167	69	20	's	's	PART
ajbmeb-167	69	21	performance	performance	NOUN
ajbmeb-167	69	22	before	before	ADP
ajbmeb-167	69	23	deciding	decide	VERB
ajbmeb-167	69	24	to	to	PART
ajbmeb-167	69	25	invest	invest	VERB
ajbmeb-167	69	26	in	in	ADP
ajbmeb-167	69	27	it	it	PRON
ajbmeb-167	69	28	.	.	PUNCT
ajbmeb-167	70	1	factors	factor	NOUN
ajbmeb-167	70	2	that	that	PRON
ajbmeb-167	70	3	help	help	VERB
ajbmeb-167	70	4	enhance	enhance	VERB
ajbmeb-167	70	5	the	the	DET
ajbmeb-167	70	6	firm	firm	ADJ
ajbmeb-167	70	7	1	1	NUM
ajbmeb-167	70	8	)	)	PUNCT
ajbmeb-167	70	9	social	social	ADJ
ajbmeb-167	70	10	responsibility	responsibility	NOUN
ajbmeb-167	70	11	disclosure	disclosure	NOUN
ajbmeb-167	70	12	of	of	ADP
ajbmeb-167	70	13	social	social	ADJ
ajbmeb-167	70	14	responsibility	responsibility	NOUN
ajbmeb-167	70	15	can	can	AUX
ajbmeb-167	70	16	be	be	AUX
ajbmeb-167	70	17	interpreted	interpret	VERB
ajbmeb-167	70	18	as	as	ADP
ajbmeb-167	70	19	a	a	DET
ajbmeb-167	70	20	form	form	NOUN
ajbmeb-167	70	21	of	of	ADP
ajbmeb-167	70	22	corporate	corporate	ADJ
ajbmeb-167	70	23	responsibility	responsibility	NOUN
ajbmeb-167	70	24	for	for	ADP
ajbmeb-167	70	25	the	the	DET
ajbmeb-167	70	26	existence	existence	NOUN
ajbmeb-167	70	27	of	of	ADP
ajbmeb-167	70	28	social	social	ADJ
ajbmeb-167	70	29	and	and	CCONJ
ajbmeb-167	70	30	environmental	environmental	ADJ
ajbmeb-167	70	31	problems	problem	NOUN
ajbmeb-167	70	32	around	around	ADP
ajbmeb-167	70	33	the	the	DET
ajbmeb-167	70	34	firm	firm	NOUN
ajbmeb-167	70	35	,	,	PUNCT
ajbmeb-167	70	36	companies	company	NOUN
ajbmeb-167	70	37	that	that	PRON
ajbmeb-167	70	38	disclose	disclose	VERB
ajbmeb-167	70	39	social	social	ADJ
ajbmeb-167	70	40	responsibility	responsibility	NOUN
ajbmeb-167	70	41	optimally	optimally	ADV
ajbmeb-167	70	42	are	be	AUX
ajbmeb-167	70	43	able	able	ADJ
ajbmeb-167	70	44	to	to	PART
ajbmeb-167	70	45	bring	bring	VERB
ajbmeb-167	70	46	about	about	ADP
ajbmeb-167	70	47	an	an	DET
ajbmeb-167	70	48	increase	increase	NOUN
ajbmeb-167	70	49	in	in	ADP
ajbmeb-167	70	50	the	the	DET
ajbmeb-167	70	51	value	value	NOUN
ajbmeb-167	70	52	of	of	ADP
ajbmeb-167	70	53	the	the	DET
ajbmeb-167	70	54	firm	firm	NOUN
ajbmeb-167	70	55	.	.	PUNCT
ajbmeb-167	71	1	one	one	NUM
ajbmeb-167	71	2	of	of	ADP
ajbmeb-167	71	3	the	the	DET
ajbmeb-167	71	4	benefits	benefit	NOUN
ajbmeb-167	71	5	when	when	SCONJ
ajbmeb-167	71	6	implementing	implement	VERB
ajbmeb-167	71	7	social	social	ADJ
ajbmeb-167	71	8	responsibility	responsibility	NOUN
ajbmeb-167	71	9	disclosure	disclosure	NOUN
ajbmeb-167	71	10	,	,	PUNCT
ajbmeb-167	71	11	including	include	VERB
ajbmeb-167	71	12	increasing	increase	VERB
ajbmeb-167	71	13	the	the	DET
ajbmeb-167	71	14	firm	firm	NOUN
ajbmeb-167	71	15	’s	’s	PART
ajbmeb-167	71	16	reputation	reputation	NOUN
ajbmeb-167	71	17	,	,	PUNCT
ajbmeb-167	71	18	and	and	CCONJ
ajbmeb-167	71	19	consequently	consequently	ADV
ajbmeb-167	71	20	,	,	PUNCT
ajbmeb-167	71	21	the	the	DET
ajbmeb-167	71	22	firm	firm	NOUN
ajbmeb-167	71	23	’s	’s	PART
ajbmeb-167	71	24	sales	sale	NOUN
ajbmeb-167	71	25	will	will	AUX
ajbmeb-167	71	26	increase	increase	VERB
ajbmeb-167	71	27	,	,	PUNCT
ajbmeb-167	71	28	meaning	mean	VERB
ajbmeb-167	71	29	that	that	SCONJ
ajbmeb-167	71	30	the	the	DET
ajbmeb-167	71	31	firm	firm	NOUN
ajbmeb-167	71	32	will	will	AUX
ajbmeb-167	71	33	increase	increase	VERB
ajbmeb-167	71	34	its	its	PRON
ajbmeb-167	71	35	demand	demand	NOUN
ajbmeb-167	71	36	by	by	ADP
ajbmeb-167	71	37	investors	investor	NOUN
ajbmeb-167	71	38	,	,	PUNCT
ajbmeb-167	71	39	and	and	CCONJ
ajbmeb-167	71	40	the	the	DET
ajbmeb-167	71	41	firm	firm	NOUN
ajbmeb-167	71	42	’s	’s	PART
ajbmeb-167	71	43	sales	sale	NOUN
ajbmeb-167	71	44	will	will	AUX
ajbmeb-167	71	45	also	also	ADV
ajbmeb-167	71	46	be	be	AUX
ajbmeb-167	71	47	admired	admire	VERB
ajbmeb-167	71	48	by	by	ADP
ajbmeb-167	71	49	consumers	consumer	NOUN
ajbmeb-167	71	50	.	.	PUNCT
ajbmeb-167	72	1	therefore	therefore	ADV
ajbmeb-167	72	2	,	,	PUNCT
ajbmeb-167	72	3	if	if	SCONJ
ajbmeb-167	72	4	the	the	DET
ajbmeb-167	72	5	firm	firm	NOUN
ajbmeb-167	72	6	increases	increase	VERB
ajbmeb-167	72	7	social	social	ADJ
ajbmeb-167	72	8	responsibility	responsibility	NOUN
ajbmeb-167	72	9	disclosure	disclosure	NOUN
ajbmeb-167	72	10	,	,	PUNCT
ajbmeb-167	72	11	it	it	PRON
ajbmeb-167	72	12	will	will	AUX
ajbmeb-167	72	13	also	also	ADV
ajbmeb-167	72	14	increase	increase	VERB
ajbmeb-167	72	15	the	the	DET
ajbmeb-167	72	16	value	value	NOUN
ajbmeb-167	72	17	of	of	ADP
ajbmeb-167	72	18	the	the	DET
ajbmeb-167	72	19	firm	firm	NOUN
ajbmeb-167	72	20	(	(	PUNCT
ajbmeb-167	72	21	machmuddah	machmuddah	NOUN
ajbmeb-167	72	22	et	et	PROPN
ajbmeb-167	72	23	al	al	PROPN
ajbmeb-167	72	24	.	.	PROPN
ajbmeb-167	72	25	,	,	PUNCT
ajbmeb-167	72	26	2020	2020	NUM
ajbmeb-167	72	27	:	:	PUNCT
ajbmeb-167	72	28	632	632	NUM
ajbmeb-167	72	29	)	)	PUNCT
ajbmeb-167	72	30	,	,	PUNCT
ajbmeb-167	72	31	and	and	CCONJ
ajbmeb-167	72	32	thus	thus	ADV
ajbmeb-167	72	33	leads	lead	VERB
ajbmeb-167	72	34	to	to	ADP
ajbmeb-167	72	35	an	an	DET
ajbmeb-167	72	36	increase	increase	NOUN
ajbmeb-167	72	37	in	in	ADP
ajbmeb-167	72	38	the	the	DET
ajbmeb-167	72	39	value	value	NOUN
ajbmeb-167	72	40	of	of	ADP
ajbmeb-167	72	41	the	the	DET
ajbmeb-167	72	42	firm	firm	NOUN
ajbmeb-167	72	43	(	(	PUNCT
ajbmeb-167	72	44	hafez	hafez	PROPN
ajbmeb-167	72	45	,	,	PUNCT
ajbmeb-167	72	46	2016:43	2016:43	NUM
ajbmeb-167	72	47	)	)	PUNCT
ajbmeb-167	72	48	.	.	PUNCT
ajbmeb-167	73	1	2	2	X
ajbmeb-167	73	2	)	)	PUNCT
ajbmeb-167	73	3	hedging	hedging	NOUN
ajbmeb-167	73	4	if	if	SCONJ
ajbmeb-167	73	5	the	the	DET
ajbmeb-167	73	6	currency	currency	NOUN
ajbmeb-167	73	7	used	use	VERB
ajbmeb-167	73	8	in	in	ADP
ajbmeb-167	73	9	preparing	prepare	VERB
ajbmeb-167	73	10	the	the	DET
ajbmeb-167	73	11	financial	financial	ADJ
ajbmeb-167	73	12	reports	report	NOUN
ajbmeb-167	73	13	differs	differ	VERB
ajbmeb-167	73	14	from	from	ADP
ajbmeb-167	73	15	the	the	DET
ajbmeb-167	73	16	functional	functional	ADJ
ajbmeb-167	73	17	currency	currency	NOUN
ajbmeb-167	73	18	,	,	PUNCT
ajbmeb-167	73	19	then	then	ADV
ajbmeb-167	73	20	exchange	exchange	NOUN
ajbmeb-167	73	21	rate	rate	NOUN
ajbmeb-167	73	22	fluctuations	fluctuation	NOUN
ajbmeb-167	73	23	will	will	AUX
ajbmeb-167	73	24	affect	affect	VERB
ajbmeb-167	73	25	the	the	DET
ajbmeb-167	73	26	expected	expect	VERB
ajbmeb-167	73	27	cash	cash	NOUN
ajbmeb-167	73	28	flows	flow	NOUN
ajbmeb-167	73	29	as	as	ADP
ajbmeb-167	73	30	a	a	DET
ajbmeb-167	73	31	result	result	NOUN
ajbmeb-167	73	32	on	on	ADP
ajbmeb-167	73	33	the	the	DET
ajbmeb-167	73	34	value	value	NOUN
ajbmeb-167	73	35	of	of	ADP
ajbmeb-167	73	36	the	the	DET
ajbmeb-167	73	37	firm	firm	NOUN
ajbmeb-167	73	38	.	.	PUNCT
ajbmeb-167	74	1	therefore	therefore	ADV
ajbmeb-167	74	2	,	,	PUNCT
ajbmeb-167	74	3	hedging	hedging	NOUN
ajbmeb-167	74	4	helps	helps	AUX
ajbmeb-167	74	5	reduce	reduce	VERB
ajbmeb-167	74	6	fluctuations	fluctuation	NOUN
ajbmeb-167	74	7	in	in	ADP
ajbmeb-167	74	8	the	the	DET
ajbmeb-167	74	9	expected	expect	VERB
ajbmeb-167	74	10	cash	cash	NOUN
ajbmeb-167	74	11	flows	flow	NOUN
ajbmeb-167	74	12	resulting	result	VERB
ajbmeb-167	74	13	from	from	ADP
ajbmeb-167	74	14	changing	change	VERB
ajbmeb-167	74	15	exchange	exchange	NOUN
ajbmeb-167	74	16	rates	rate	NOUN
ajbmeb-167	74	17	and	and	CCONJ
ajbmeb-167	74	18	increases	increase	VERB
ajbmeb-167	74	19	the	the	DET
ajbmeb-167	74	20	value	value	NOUN
ajbmeb-167	74	21	of	of	ADP
ajbmeb-167	74	22	the	the	DET
ajbmeb-167	74	23	firm	firm	NOUN
ajbmeb-167	74	24	(	(	PUNCT
ajbmeb-167	74	25	2018:134	2018:134	NUM
ajbmeb-167	74	26	)	)	PUNCT
ajbmeb-167	74	27	,	,	PUNCT
ajbmeb-167	74	28	gupta	gupta	PROPN
ajbmeb-167	74	29	alam	alam	PROPN
ajbmeb-167	74	30	&	&	CCONJ
ajbmeb-167	74	31	)	)	PUNCT
ajbmeb-167	74	32	,	,	PUNCT
ajbmeb-167	74	33	as	as	ADV
ajbmeb-167	74	34	well	well	ADV
ajbmeb-167	74	35	as	as	ADP
ajbmeb-167	74	36	helping	help	VERB
ajbmeb-167	74	37	to	to	PART
ajbmeb-167	74	38	reduce	reduce	VERB
ajbmeb-167	74	39	expected	expect	VERB
ajbmeb-167	74	40	tax	tax	NOUN
ajbmeb-167	74	41	liabilities	liability	NOUN
ajbmeb-167	74	42	,	,	PUNCT
ajbmeb-167	74	43	mitigate	mitigate	VERB
ajbmeb-167	74	44	underinvestment	underinvestment	NOUN
ajbmeb-167	74	45	,	,	PUNCT
ajbmeb-167	74	46	reduce	reduce	VERB
ajbmeb-167	74	47	costs	cost	NOUN
ajbmeb-167	74	48	associated	associate	VERB
ajbmeb-167	74	49	with	with	ADP
ajbmeb-167	74	50	borrowing	borrowing	NOUN
ajbmeb-167	74	51	,	,	PUNCT
ajbmeb-167	74	52	increase	increase	VERB
ajbmeb-167	74	53	the	the	DET
ajbmeb-167	74	54	firm	firm	NOUN
ajbmeb-167	74	55	's	's	PART
ajbmeb-167	74	56	borrowing	borrowing	NOUN
ajbmeb-167	74	57	capacity	capacity	NOUN
ajbmeb-167	74	58	,	,	PUNCT
ajbmeb-167	74	59	reduce	reduce	VERB
ajbmeb-167	74	60	agency	agency	NOUN
ajbmeb-167	74	61	costs	cost	NOUN
ajbmeb-167	74	62	and	and	CCONJ
ajbmeb-167	74	63	reduce	reduce	VERB
ajbmeb-167	74	64	conflicts	conflict	NOUN
ajbmeb-167	74	65	of	of	ADP
ajbmeb-167	74	66	interest	interest	NOUN
ajbmeb-167	74	67	hedging	hedging	NOUN
ajbmeb-167	74	68	strategies	strategy	NOUN
ajbmeb-167	74	69	allow	allow	VERB
ajbmeb-167	74	70	companies	company	NOUN
ajbmeb-167	74	71	to	to	PART
ajbmeb-167	74	72	mitigate	mitigate	VERB
ajbmeb-167	74	73	the	the	DET
ajbmeb-167	74	74	above	above	ADV
ajbmeb-167	74	75	-	-	PUNCT
ajbmeb-167	74	76	mentioned	mention	VERB
ajbmeb-167	74	77	frictions	friction	NOUN
ajbmeb-167	74	78	and	and	CCONJ
ajbmeb-167	74	79	thus	thus	ADV
ajbmeb-167	74	80	enhance	enhance	VERB
ajbmeb-167	74	81	firm	firm	ADJ
ajbmeb-167	74	82	value	value	NOUN
ajbmeb-167	74	83	(	(	PUNCT
ajbmeb-167	74	84	nova	nova	PROPN
ajbmeb-167	74	85	et	et	PROPN
ajbmeb-167	74	86	al	al	PROPN
ajbmeb-167	74	87	,	,	PUNCT
ajbmeb-167	74	88	2015:8	2015:8	NOUN
ajbmeb-167	74	89	)	)	PUNCT
ajbmeb-167	74	90	,	,	PUNCT
ajbmeb-167	74	91	hedging	hedging	NOUN
ajbmeb-167	74	92	will	will	AUX
ajbmeb-167	74	93	increase	increase	VERB
ajbmeb-167	74	94	the	the	DET
ajbmeb-167	74	95	value	value	NOUN
ajbmeb-167	74	96	of	of	ADP
ajbmeb-167	74	97	the	the	DET
ajbmeb-167	74	98	firm	firm	NOUN
ajbmeb-167	74	99	because	because	SCONJ
ajbmeb-167	74	100	it	it	PRON
ajbmeb-167	74	101	sends	send	VERB
ajbmeb-167	74	102	a	a	DET
ajbmeb-167	74	103	signal	signal	NOUN
ajbmeb-167	74	104	to	to	ADP
ajbmeb-167	74	105	investors	investor	NOUN
ajbmeb-167	74	106	that	that	SCONJ
ajbmeb-167	74	107	the	the	DET
ajbmeb-167	74	108	firm	firm	NOUN
ajbmeb-167	74	109	's	's	PART
ajbmeb-167	74	110	cash	cash	NOUN
ajbmeb-167	74	111	flows	flow	NOUN
ajbmeb-167	74	112	are	be	AUX
ajbmeb-167	74	113	guaranteed	guarantee	VERB
ajbmeb-167	74	114	in	in	ADP
ajbmeb-167	74	115	the	the	DET
ajbmeb-167	74	116	future	future	NOUN
ajbmeb-167	74	117	(	(	PUNCT
ajbmeb-167	74	118	nguyen	nguyen	NOUN
ajbmeb-167	74	119	,	,	PUNCT
ajbmeb-167	74	120	2015:4	2015:4	NUM
ajbmeb-167	74	121	)	)	PUNCT
ajbmeb-167	74	122	.	.	PUNCT
ajbmeb-167	75	1	3	3	X
ajbmeb-167	75	2	)	)	PUNCT
ajbmeb-167	75	3	working	work	VERB
ajbmeb-167	75	4	capital	capital	NOUN
ajbmeb-167	75	5	working	work	VERB
ajbmeb-167	75	6	capital	capital	NOUN
ajbmeb-167	75	7	is	be	AUX
ajbmeb-167	75	8	described	describe	VERB
ajbmeb-167	75	9	as	as	ADP
ajbmeb-167	75	10	the	the	DET
ajbmeb-167	75	11	lifeblood	lifeblood	NOUN
ajbmeb-167	75	12	of	of	ADP
ajbmeb-167	75	13	the	the	DET
ajbmeb-167	75	14	firm	firm	NOUN
ajbmeb-167	75	15	and	and	CCONJ
ajbmeb-167	75	16	is	be	AUX
ajbmeb-167	75	17	the	the	DET
ajbmeb-167	75	18	current	current	ADJ
ajbmeb-167	75	19	assets	asset	NOUN
ajbmeb-167	75	20	minus	minus	ADP
ajbmeb-167	75	21	the	the	DET
ajbmeb-167	75	22	current	current	ADJ
ajbmeb-167	75	23	liabilities	liability	NOUN
ajbmeb-167	75	24	.	.	PUNCT
ajbmeb-167	76	1	current	current	ADJ
ajbmeb-167	76	2	assets	asset	NOUN
ajbmeb-167	76	3	generate	generate	VERB
ajbmeb-167	76	4	the	the	DET
ajbmeb-167	76	5	majority	majority	NOUN
ajbmeb-167	76	6	of	of	ADP
ajbmeb-167	76	7	cash	cash	NOUN
ajbmeb-167	76	8	for	for	ADP
ajbmeb-167	76	9	companies	company	NOUN
ajbmeb-167	76	10	while	while	SCONJ
ajbmeb-167	76	11	current	current	ADJ
ajbmeb-167	76	12	liabilities	liability	NOUN
ajbmeb-167	76	13	constitute	constitute	VERB
ajbmeb-167	76	14	the	the	DET
ajbmeb-167	76	15	largest	large	ADJ
ajbmeb-167	76	16	source	source	NOUN
ajbmeb-167	76	17	of	of	ADP
ajbmeb-167	76	18	short	short	ADJ
ajbmeb-167	76	19	-	-	PUNCT
ajbmeb-167	76	20	term	term	NOUN
ajbmeb-167	76	21	cash	cash	NOUN
ajbmeb-167	76	22	flows	flow	NOUN
ajbmeb-167	76	23	for	for	ADP
ajbmeb-167	76	24	companies	company	NOUN
ajbmeb-167	76	25	.	.	PUNCT
ajbmeb-167	77	1	corporate	corporate	ADJ
ajbmeb-167	77	2	managers	manager	NOUN
ajbmeb-167	77	3	have	have	VERB
ajbmeb-167	77	4	to	to	PART
ajbmeb-167	77	5	be	be	AUX
ajbmeb-167	77	6	diligent	diligent	ADJ
ajbmeb-167	77	7	in	in	ADP
ajbmeb-167	77	8	managing	manage	VERB
ajbmeb-167	77	9	working	work	VERB
ajbmeb-167	77	10	capital	capital	NOUN
ajbmeb-167	77	11	in	in	ADP
ajbmeb-167	77	12	an	an	DET
ajbmeb-167	77	13	optimal	optimal	ADJ
ajbmeb-167	77	14	manner	manner	NOUN
ajbmeb-167	77	15	(	(	PUNCT
ajbmeb-167	77	16	cumbie	cumbie	NOUN
ajbmeb-167	77	17	&	&	CCONJ
ajbmeb-167	77	18	donnellan	donnellan	NOUN
ajbmeb-167	77	19	,	,	PUNCT
ajbmeb-167	77	20	2017	2017	NUM
ajbmeb-167	77	21	:	:	SYM
ajbmeb-167	77	22	138	138	NUM
ajbmeb-167	77	23	)	)	PUNCT
ajbmeb-167	77	24	,	,	PUNCT
ajbmeb-167	77	25	working	work	VERB
ajbmeb-167	77	26	capital	capital	NOUN
ajbmeb-167	77	27	management	management	NOUN
ajbmeb-167	77	28	affects	affect	VERB
ajbmeb-167	77	29	profitability	profitability	NOUN
ajbmeb-167	77	30	and	and	CCONJ
ajbmeb-167	77	31	risks	risk	NOUN
ajbmeb-167	77	32	as	as	ADV
ajbmeb-167	77	33	well	well	ADV
ajbmeb-167	77	34	as	as	ADP
ajbmeb-167	77	35	its	its	PRON
ajbmeb-167	77	36	impact	impact	NOUN
ajbmeb-167	77	37	on	on	ADP
ajbmeb-167	77	38	the	the	DET
ajbmeb-167	77	39	value	value	NOUN
ajbmeb-167	77	40	of	of	ADP
ajbmeb-167	77	41	the	the	DET
ajbmeb-167	77	42	firm	firm	NOUN
ajbmeb-167	77	43	through	through	ADP
ajbmeb-167	77	44	the	the	DET
ajbmeb-167	77	45	policy	policy	NOUN
ajbmeb-167	77	46	adopted	adopt	VERB
ajbmeb-167	77	47	by	by	ADP
ajbmeb-167	77	48	the	the	DET
ajbmeb-167	77	49	firm	firm	NOUN
ajbmeb-167	77	50	in	in	ADP
ajbmeb-167	77	51	managing	manage	VERB
ajbmeb-167	77	52	working	working	NOUN
ajbmeb-167	77	53	capital	capital	NOUN
ajbmeb-167	77	54	,	,	PUNCT
ajbmeb-167	77	55	(	(	PUNCT
ajbmeb-167	77	56	altaf	altaf	PROPN
ajbmeb-167	77	57	,	,	PUNCT
ajbmeb-167	77	58	2018:121	2018:121	NUM
ajbmeb-167	77	59	)	)	PUNCT
ajbmeb-167	77	60	,	,	PUNCT
ajbmeb-167	77	61	and	and	CCONJ
ajbmeb-167	77	62	we	we	PRON
ajbmeb-167	77	63	note	note	VERB
ajbmeb-167	77	64	from	from	ADP
ajbmeb-167	77	65	the	the	DET
ajbmeb-167	77	66	american	american	PROPN
ajbmeb-167	77	67	journal	journal	PROPN
ajbmeb-167	77	68	of	of	ADP
ajbmeb-167	77	69	business	business	NOUN
ajbmeb-167	77	70	management	management	NOUN
ajbmeb-167	77	71	,	,	PUNCT
ajbmeb-167	77	72	economics	economic	NOUN
ajbmeb-167	77	73	and	and	CCONJ
ajbmeb-167	77	74	banking	banking	NOUN
ajbmeb-167	77	75	volume	volume	NOUN
ajbmeb-167	77	76	6	6	NUM
ajbmeb-167	77	77	,	,	PUNCT
ajbmeb-167	77	78	nov	nov	PROPN
ajbmeb-167	77	79	.	.	PROPN
ajbmeb-167	77	80	,	,	PUNCT
ajbmeb-167	77	81	2022	2022	NUM
ajbmeb-167	78	1	p	p	NOUN
ajbmeb-167	78	2	a	a	DET
ajbmeb-167	78	3	g	g	NOUN
ajbmeb-167	78	4	e	e	NOUN
ajbmeb-167	78	5	|	|	NOUN
ajbmeb-167	78	6	26	26	NUM
ajbmeb-167	78	7	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	78	8	above	above	ADP
ajbmeb-167	78	9	that	that	DET
ajbmeb-167	78	10	effective	effective	ADJ
ajbmeb-167	78	11	capital	capital	NOUN
ajbmeb-167	78	12	management	management	NOUN
ajbmeb-167	78	13	leads	lead	VERB
ajbmeb-167	78	14	to	to	ADP
ajbmeb-167	78	15	an	an	DET
ajbmeb-167	78	16	increase	increase	NOUN
ajbmeb-167	78	17	in	in	ADP
ajbmeb-167	78	18	the	the	DET
ajbmeb-167	78	19	value	value	NOUN
ajbmeb-167	78	20	of	of	ADP
ajbmeb-167	78	21	the	the	DET
ajbmeb-167	78	22	firm	firm	NOUN
ajbmeb-167	78	23	,	,	PUNCT
ajbmeb-167	78	24	and	and	CCONJ
ajbmeb-167	78	25	poor	poor	ADJ
ajbmeb-167	78	26	working	working	NOUN
ajbmeb-167	78	27	capital	capital	NOUN
ajbmeb-167	78	28	management	management	NOUN
ajbmeb-167	78	29	may	may	AUX
ajbmeb-167	78	30	lead	lead	VERB
ajbmeb-167	78	31	to	to	ADP
ajbmeb-167	78	32	a	a	DET
ajbmeb-167	78	33	decrease	decrease	NOUN
ajbmeb-167	78	34	in	in	ADP
ajbmeb-167	78	35	profitability	profitability	NOUN
ajbmeb-167	78	36	and	and	CCONJ
ajbmeb-167	78	37	thus	thus	ADV
ajbmeb-167	78	38	reduce	reduce	VERB
ajbmeb-167	78	39	the	the	DET
ajbmeb-167	78	40	value	value	NOUN
ajbmeb-167	78	41	of	of	ADP
ajbmeb-167	78	42	the	the	DET
ajbmeb-167	78	43	firm	firm	NOUN
ajbmeb-167	78	44	.	.	PUNCT
ajbmeb-167	79	1	4	4	X
ajbmeb-167	79	2	)	)	PUNCT
ajbmeb-167	79	3	intellectual	intellectual	ADJ
ajbmeb-167	79	4	capital	capital	NOUN
ajbmeb-167	79	5	intellectual	intellectual	ADJ
ajbmeb-167	79	6	capital	capital	NOUN
ajbmeb-167	79	7	is	be	AUX
ajbmeb-167	79	8	one	one	NUM
ajbmeb-167	79	9	of	of	ADP
ajbmeb-167	79	10	the	the	DET
ajbmeb-167	79	11	intangible	intangible	ADJ
ajbmeb-167	79	12	assets	asset	NOUN
ajbmeb-167	79	13	and	and	CCONJ
ajbmeb-167	79	14	resources	resource	NOUN
ajbmeb-167	79	15	that	that	PRON
ajbmeb-167	79	16	companies	company	NOUN
ajbmeb-167	79	17	invest	invest	VERB
ajbmeb-167	79	18	to	to	PART
ajbmeb-167	79	19	create	create	VERB
ajbmeb-167	79	20	value	value	NOUN
ajbmeb-167	79	21	through	through	ADP
ajbmeb-167	79	22	new	new	ADJ
ajbmeb-167	79	23	product	product	NOUN
ajbmeb-167	79	24	and	and	CCONJ
ajbmeb-167	79	25	service	service	NOUN
ajbmeb-167	79	26	innovations	innovation	NOUN
ajbmeb-167	79	27	(	(	PUNCT
ajbmeb-167	79	28	madani	madani	PROPN
ajbmeb-167	79	29	et	et	PROPN
ajbmeb-167	79	30	al	al	PROPN
ajbmeb-167	79	31	,	,	PUNCT
ajbmeb-167	79	32	2015	2015	NUM
ajbmeb-167	79	33	:	:	PUNCT
ajbmeb-167	79	34	739	739	NUM
ajbmeb-167	79	35	)	)	PUNCT
ajbmeb-167	79	36	,	,	PUNCT
ajbmeb-167	79	37	and	and	CCONJ
ajbmeb-167	79	38	(	(	PUNCT
ajbmeb-167	79	39	berzkalne	berzkalne	PROPN
ajbmeb-167	79	40	&	&	CCONJ
ajbmeb-167	79	41	zelgalve	zelgalve	PROPN
ajbmeb-167	79	42	,	,	PUNCT
ajbmeb-167	79	43	2014	2014	NUM
ajbmeb-167	79	44	)	)	PUNCT
ajbmeb-167	79	45	confirmed	confirm	VERB
ajbmeb-167	79	46	that	that	SCONJ
ajbmeb-167	79	47	intellectual	intellectual	ADJ
ajbmeb-167	79	48	capital	capital	NOUN
ajbmeb-167	79	49	is	be	AUX
ajbmeb-167	79	50	the	the	DET
ajbmeb-167	79	51	intangible	intangible	ADJ
ajbmeb-167	79	52	safety	safety	NOUN
ajbmeb-167	79	53	cushion	cushion	NOUN
ajbmeb-167	79	54	in	in	ADP
ajbmeb-167	79	55	the	the	DET
ajbmeb-167	79	56	firm	firm	NOUN
ajbmeb-167	79	57	(	(	PUNCT
ajbmeb-167	79	58	berzkalne	berzkalne	PROPN
ajbmeb-167	79	59	&	&	CCONJ
ajbmeb-167	79	60	zelgalve	zelgalve	PROPN
ajbmeb-167	79	61	,	,	PUNCT
ajbmeb-167	79	62	2014:888	2014:888	NUM
ajbmeb-167	79	63	)	)	PUNCT
ajbmeb-167	79	64	intellectual	intellectual	ADJ
ajbmeb-167	79	65	capital	capital	NOUN
ajbmeb-167	79	66	has	have	VERB
ajbmeb-167	79	67	a	a	DET
ajbmeb-167	79	68	positive	positive	ADJ
ajbmeb-167	79	69	impact	impact	NOUN
ajbmeb-167	79	70	on	on	ADP
ajbmeb-167	79	71	the	the	DET
ajbmeb-167	79	72	economic	economic	ADJ
ajbmeb-167	79	73	and	and	CCONJ
ajbmeb-167	79	74	financial	financial	ADJ
ajbmeb-167	79	75	performance	performance	NOUN
ajbmeb-167	79	76	of	of	ADP
ajbmeb-167	79	77	the	the	DET
ajbmeb-167	79	78	firm	firm	NOUN
ajbmeb-167	79	79	,	,	PUNCT
ajbmeb-167	79	80	and	and	CCONJ
ajbmeb-167	79	81	the	the	DET
ajbmeb-167	79	82	increase	increase	NOUN
ajbmeb-167	79	83	in	in	ADP
ajbmeb-167	79	84	intellectual	intellectual	ADJ
ajbmeb-167	79	85	capital	capital	NOUN
ajbmeb-167	79	86	is	be	AUX
ajbmeb-167	79	87	linked	link	VERB
ajbmeb-167	79	88	to	to	ADP
ajbmeb-167	79	89	an	an	DET
ajbmeb-167	79	90	increase	increase	NOUN
ajbmeb-167	79	91	in	in	ADP
ajbmeb-167	79	92	the	the	DET
ajbmeb-167	79	93	return	return	NOUN
ajbmeb-167	79	94	on	on	ADP
ajbmeb-167	79	95	assets	asset	NOUN
ajbmeb-167	79	96	over	over	ADP
ajbmeb-167	79	97	time	time	NOUN
ajbmeb-167	79	98	that	that	PRON
ajbmeb-167	79	99	helps	help	VERB
ajbmeb-167	79	100	improve	improve	VERB
ajbmeb-167	79	101	the	the	DET
ajbmeb-167	79	102	firm	firm	NOUN
ajbmeb-167	79	103	’s	’s	PART
ajbmeb-167	79	104	performance	performance	NOUN
ajbmeb-167	79	105	.	.	PUNCT
ajbmeb-167	80	1	as	as	ADP
ajbmeb-167	80	2	a	a	DET
ajbmeb-167	80	3	result	result	NOUN
ajbmeb-167	80	4	,	,	PUNCT
ajbmeb-167	80	5	it	it	PRON
ajbmeb-167	80	6	has	have	VERB
ajbmeb-167	80	7	a	a	DET
ajbmeb-167	80	8	positive	positive	ADJ
ajbmeb-167	80	9	relationship	relationship	NOUN
ajbmeb-167	80	10	with	with	ADP
ajbmeb-167	80	11	the	the	DET
ajbmeb-167	80	12	firm	firm	NOUN
ajbmeb-167	80	13	’s	’s	PART
ajbmeb-167	80	14	value	value	NOUN
ajbmeb-167	80	15	.	.	PUNCT
ajbmeb-167	81	1	strong	strong	ADJ
ajbmeb-167	81	2	value	value	NOUN
ajbmeb-167	81	3	of	of	ADP
ajbmeb-167	81	4	the	the	DET
ajbmeb-167	81	5	firm	firm	NOUN
ajbmeb-167	81	6	(	(	PUNCT
ajbmeb-167	81	7	ni	ni	PROPN
ajbmeb-167	81	8	,	,	PUNCT
ajbmeb-167	81	9	et	et	PROPN
ajbmeb-167	81	10	al	al	PROPN
ajbmeb-167	81	11	,	,	PUNCT
ajbmeb-167	81	12	2021	2021	NUM
ajbmeb-167	81	13	:	:	PUNCT
ajbmeb-167	81	14	728	728	NUM
ajbmeb-167	81	15	)	)	PUNCT
ajbmeb-167	81	16	.	.	PUNCT
ajbmeb-167	82	1	5	5	X
ajbmeb-167	82	2	)	)	PUNCT
ajbmeb-167	82	3	research	research	NOUN
ajbmeb-167	82	4	and	and	CCONJ
ajbmeb-167	82	5	development	development	NOUN
ajbmeb-167	82	6	research	research	NOUN
ajbmeb-167	82	7	and	and	CCONJ
ajbmeb-167	82	8	development	development	NOUN
ajbmeb-167	82	9	investments	investment	NOUN
ajbmeb-167	82	10	play	play	VERB
ajbmeb-167	82	11	an	an	DET
ajbmeb-167	82	12	important	important	ADJ
ajbmeb-167	82	13	role	role	NOUN
ajbmeb-167	82	14	in	in	ADP
ajbmeb-167	82	15	enhancing	enhance	VERB
ajbmeb-167	82	16	firm	firm	ADJ
ajbmeb-167	82	17	value	value	NOUN
ajbmeb-167	82	18	.	.	PUNCT
ajbmeb-167	83	1	companies	company	NOUN
ajbmeb-167	83	2	invest	invest	VERB
ajbmeb-167	83	3	in	in	ADP
ajbmeb-167	83	4	research	research	NOUN
ajbmeb-167	83	5	and	and	CCONJ
ajbmeb-167	83	6	development	development	NOUN
ajbmeb-167	83	7	in	in	ADP
ajbmeb-167	83	8	order	order	NOUN
ajbmeb-167	83	9	to	to	PART
ajbmeb-167	83	10	improve	improve	VERB
ajbmeb-167	83	11	the	the	DET
ajbmeb-167	83	12	quality	quality	NOUN
ajbmeb-167	83	13	and	and	CCONJ
ajbmeb-167	83	14	attractiveness	attractiveness	NOUN
ajbmeb-167	83	15	of	of	ADP
ajbmeb-167	83	16	their	their	PRON
ajbmeb-167	83	17	main	main	ADJ
ajbmeb-167	83	18	products	product	NOUN
ajbmeb-167	83	19	(	(	PUNCT
ajbmeb-167	83	20	kim	kim	PROPN
ajbmeb-167	83	21	et	et	PROPN
ajbmeb-167	83	22	al	al	PROPN
ajbmeb-167	83	23	,	,	PUNCT
ajbmeb-167	83	24	2018:1	2018:1	NUM
ajbmeb-167	83	25	)	)	PUNCT
ajbmeb-167	83	26	.	.	PUNCT
ajbmeb-167	84	1	companies	company	NOUN
ajbmeb-167	84	2	with	with	ADP
ajbmeb-167	84	3	high	high	ADJ
ajbmeb-167	84	4	investments	investment	NOUN
ajbmeb-167	84	5	in	in	ADP
ajbmeb-167	84	6	research	research	NOUN
ajbmeb-167	84	7	and	and	CCONJ
ajbmeb-167	84	8	development	development	NOUN
ajbmeb-167	84	9	are	be	AUX
ajbmeb-167	84	10	profitable	profitable	ADJ
ajbmeb-167	84	11	and	and	CCONJ
ajbmeb-167	84	12	successful	successful	ADJ
ajbmeb-167	84	13	as	as	ADP
ajbmeb-167	84	14	research	research	NOUN
ajbmeb-167	84	15	and	and	CCONJ
ajbmeb-167	84	16	development	development	NOUN
ajbmeb-167	84	17	enhances	enhance	VERB
ajbmeb-167	84	18	innovation	innovation	NOUN
ajbmeb-167	84	19	capacity	capacity	NOUN
ajbmeb-167	84	20	and	and	CCONJ
ajbmeb-167	84	21	generates	generate	VERB
ajbmeb-167	84	22	intangible	intangible	ADJ
ajbmeb-167	84	23	capital	capital	NOUN
ajbmeb-167	84	24	that	that	PRON
ajbmeb-167	84	25	is	be	AUX
ajbmeb-167	84	26	attractive	attractive	ADJ
ajbmeb-167	84	27	to	to	ADP
ajbmeb-167	84	28	shareholders	shareholder	NOUN
ajbmeb-167	84	29	as	as	SCONJ
ajbmeb-167	84	30	it	it	PRON
ajbmeb-167	84	31	reflects	reflect	VERB
ajbmeb-167	84	32	an	an	DET
ajbmeb-167	84	33	image	image	NOUN
ajbmeb-167	84	34	of	of	ADP
ajbmeb-167	84	35	better	well	ADJ
ajbmeb-167	84	36	financial	financial	ADJ
ajbmeb-167	84	37	performance	performance	NOUN
ajbmeb-167	84	38	and	and	CCONJ
ajbmeb-167	84	39	enhances	enhance	VERB
ajbmeb-167	84	40	their	their	PRON
ajbmeb-167	84	41	confidence	confidence	NOUN
ajbmeb-167	84	42	in	in	ADP
ajbmeb-167	84	43	the	the	DET
ajbmeb-167	84	44	firm	firm	NOUN
ajbmeb-167	84	45	's	's	PART
ajbmeb-167	84	46	profitability	profitability	NOUN
ajbmeb-167	84	47	,	,	PUNCT
ajbmeb-167	84	48	which	which	PRON
ajbmeb-167	84	49	will	will	AUX
ajbmeb-167	84	50	be	be	AUX
ajbmeb-167	84	51	reflected	reflect	VERB
ajbmeb-167	84	52	in	in	ADP
ajbmeb-167	84	53	the	the	DET
ajbmeb-167	84	54	firm	firm	NOUN
ajbmeb-167	84	55	's	's	PART
ajbmeb-167	84	56	value	value	NOUN
ajbmeb-167	84	57	(	(	PUNCT
ajbmeb-167	84	58	lin	lin	PROPN
ajbmeb-167	84	59	&	&	CCONJ
ajbmeb-167	84	60	zhu	zhu	PROPN
ajbmeb-167	84	61	,	,	PUNCT
ajbmeb-167	84	62	2018	2018	NUM
ajbmeb-167	84	63	:	:	PUNCT
ajbmeb-167	84	64	424	424	NUM
ajbmeb-167	84	65	)	)	PUNCT
ajbmeb-167	84	66	.	.	PUNCT
ajbmeb-167	85	1	we	we	PRON
ajbmeb-167	85	2	note	note	VERB
ajbmeb-167	85	3	from	from	ADP
ajbmeb-167	85	4	the	the	DET
ajbmeb-167	85	5	above	above	ADP
ajbmeb-167	85	6	that	that	DET
ajbmeb-167	85	7	research	research	NOUN
ajbmeb-167	85	8	and	and	CCONJ
ajbmeb-167	85	9	development	development	NOUN
ajbmeb-167	85	10	can	can	AUX
ajbmeb-167	85	11	enhance	enhance	VERB
ajbmeb-167	85	12	the	the	DET
ajbmeb-167	85	13	value	value	NOUN
ajbmeb-167	85	14	of	of	ADP
ajbmeb-167	85	15	the	the	DET
ajbmeb-167	85	16	firm	firm	NOUN
ajbmeb-167	85	17	through	through	ADP
ajbmeb-167	85	18	innovative	innovative	ADJ
ajbmeb-167	85	19	ability	ability	NOUN
ajbmeb-167	85	20	and	and	CCONJ
ajbmeb-167	85	21	enhance	enhance	VERB
ajbmeb-167	85	22	investor	investor	NOUN
ajbmeb-167	85	23	confidence	confidence	NOUN
ajbmeb-167	85	24	in	in	ADP
ajbmeb-167	85	25	profitability	profitability	NOUN
ajbmeb-167	85	26	,	,	PUNCT
ajbmeb-167	85	27	because	because	SCONJ
ajbmeb-167	85	28	research	research	NOUN
ajbmeb-167	85	29	and	and	CCONJ
ajbmeb-167	85	30	development	development	NOUN
ajbmeb-167	85	31	investments	investment	NOUN
ajbmeb-167	85	32	increase	increase	VERB
ajbmeb-167	85	33	the	the	DET
ajbmeb-167	85	34	future	future	ADJ
ajbmeb-167	85	35	profitability	profitability	NOUN
ajbmeb-167	85	36	of	of	ADP
ajbmeb-167	85	37	companies	company	NOUN
ajbmeb-167	85	38	,	,	PUNCT
ajbmeb-167	85	39	which	which	PRON
ajbmeb-167	85	40	positively	positively	ADV
ajbmeb-167	85	41	affects	affect	VERB
ajbmeb-167	85	42	the	the	DET
ajbmeb-167	85	43	value	value	NOUN
ajbmeb-167	85	44	of	of	ADP
ajbmeb-167	85	45	the	the	DET
ajbmeb-167	85	46	firm	firm	NOUN
ajbmeb-167	85	47	.	.	PUNCT
ajbmeb-167	86	1	methods	method	NOUN
ajbmeb-167	86	2	for	for	ADP
ajbmeb-167	86	3	measuring	measure	VERB
ajbmeb-167	86	4	research	research	NOUN
ajbmeb-167	86	5	variables	variable	NOUN
ajbmeb-167	86	6	free	free	ADJ
ajbmeb-167	86	7	cash	cash	NOUN
ajbmeb-167	86	8	flow	flow	NOUN
ajbmeb-167	86	9	measurement	measurement	NOUN
ajbmeb-167	86	10	using	use	VERB
ajbmeb-167	86	11	a	a	DET
ajbmeb-167	86	12	model	model	NOUN
ajbmeb-167	86	13	(	(	PUNCT
ajbmeb-167	86	14	brigham	brigham	PROPN
ajbmeb-167	86	15	&	&	CCONJ
ajbmeb-167	86	16	houston	houston	PROPN
ajbmeb-167	86	17	,	,	PUNCT
ajbmeb-167	86	18	2019	2019	NUM
ajbmeb-167	86	19	)	)	PUNCT
ajbmeb-167	86	20	the	the	DET
ajbmeb-167	86	21	free	free	ADJ
ajbmeb-167	86	22	cash	cash	NOUN
ajbmeb-167	86	23	flow	flow	NOUN
ajbmeb-167	86	24	according	accord	VERB
ajbmeb-167	86	25	to	to	ADP
ajbmeb-167	86	26	this	this	DET
ajbmeb-167	86	27	model	model	NOUN
ajbmeb-167	86	28	is	be	AUX
ajbmeb-167	86	29	defined	define	VERB
ajbmeb-167	86	30	as	as	ADP
ajbmeb-167	86	31	the	the	DET
ajbmeb-167	86	32	amount	amount	NOUN
ajbmeb-167	86	33	of	of	ADP
ajbmeb-167	86	34	cash	cash	NOUN
ajbmeb-167	86	35	that	that	PRON
ajbmeb-167	86	36	can	can	AUX
ajbmeb-167	86	37	be	be	AUX
ajbmeb-167	86	38	withdrawn	withdraw	VERB
ajbmeb-167	86	39	without	without	ADP
ajbmeb-167	86	40	harming	harm	VERB
ajbmeb-167	86	41	the	the	DET
ajbmeb-167	86	42	company	company	NOUN
ajbmeb-167	86	43	's	's	PART
ajbmeb-167	86	44	ability	ability	NOUN
ajbmeb-167	86	45	to	to	PART
ajbmeb-167	86	46	work	work	VERB
ajbmeb-167	86	47	and	and	CCONJ
ajbmeb-167	86	48	produce	produce	VERB
ajbmeb-167	86	49	future	future	ADJ
ajbmeb-167	86	50	cash	cash	NOUN
ajbmeb-167	86	51	flow	flow	NOUN
ajbmeb-167	86	52	.	.	PUNCT
ajbmeb-167	87	1	the	the	DET
ajbmeb-167	87	2	free	free	ADJ
ajbmeb-167	87	3	cash	cash	NOUN
ajbmeb-167	87	4	flow	flow	NOUN
ajbmeb-167	87	5	is	be	AUX
ajbmeb-167	87	6	calculated	calculate	VERB
ajbmeb-167	87	7	according	accord	VERB
ajbmeb-167	87	8	to	to	ADP
ajbmeb-167	87	9	the	the	DET
ajbmeb-167	87	10	following	follow	VERB
ajbmeb-167	87	11	equation	equation	NOUN
ajbmeb-167	87	12	:	:	PUNCT
ajbmeb-167	87	13	fcf	fcf	NOUN
ajbmeb-167	87	14	=	=	NOUN
ajbmeb-167	87	15	ebit(1	ebit(1	NOUN
ajbmeb-167	87	16	-	-	PUNCT
ajbmeb-167	87	17	t)+de	t)+de	NOUN
ajbmeb-167	87	18	-	-	PUNCT
ajbmeb-167	87	19	capex+∆wc	capex+∆wc	NOUN
ajbmeb-167	87	20	it	it	PRON
ajbmeb-167	87	21	represents	represent	VERB
ajbmeb-167	87	22	:	:	PUNCT
ajbmeb-167	87	23	fcf	fcf	NOUN
ajbmeb-167	87	24	=	=	PUNCT
ajbmeb-167	87	25	free	free	ADJ
ajbmeb-167	87	26	cash	cash	NOUN
ajbmeb-167	87	27	flow	flow	NOUN
ajbmeb-167	87	28	ebit	ebit	NOUN
ajbmeb-167	87	29	=	=	PUNCT
ajbmeb-167	87	30	profit	profit	NOUN
ajbmeb-167	87	31	before	before	ADP
ajbmeb-167	87	32	interest	interest	NOUN
ajbmeb-167	87	33	and	and	CCONJ
ajbmeb-167	87	34	taxes	taxis	NOUN
ajbmeb-167	87	35	(	(	PUNCT
ajbmeb-167	87	36	1	1	NUM
ajbmeb-167	87	37	-	-	PUNCT
ajbmeb-167	87	38	t	t	NOUN
ajbmeb-167	87	39	)	)	PUNCT
ajbmeb-167	87	40	=	=	PUNCT
ajbmeb-167	88	1	(	(	PUNCT
ajbmeb-167	88	2	1tax	1tax	NUM
ajbmeb-167	88	3	rate	rate	NOUN
ajbmeb-167	88	4	)	)	PUNCT
ajbmeb-167	88	5	de	de	NOUN
ajbmeb-167	88	6	=	=	NOUN
ajbmeb-167	88	7	extinction	extinction	NOUN
ajbmeb-167	88	8	and	and	CCONJ
ajbmeb-167	88	9	amortization	amortization	NOUN
ajbmeb-167	88	10	capex	capex	NOUN
ajbmeb-167	88	11	=	=	SYM
ajbmeb-167	88	12	capital	capital	NOUN
ajbmeb-167	88	13	expenditure	expenditure	NOUN
ajbmeb-167	88	14	δwc	δwc	NOUN
ajbmeb-167	88	15	=	=	PUNCT
ajbmeb-167	88	16	change	change	NOUN
ajbmeb-167	88	17	in	in	ADP
ajbmeb-167	88	18	net	net	ADJ
ajbmeb-167	88	19	working	working	NOUN
ajbmeb-167	88	20	capital	capital	NOUN
ajbmeb-167	88	21	if	if	SCONJ
ajbmeb-167	88	22	the	the	DET
ajbmeb-167	88	23	result	result	NOUN
ajbmeb-167	88	24	of	of	ADP
ajbmeb-167	88	25	the	the	DET
ajbmeb-167	88	26	previous	previous	ADJ
ajbmeb-167	88	27	equation	equation	NOUN
ajbmeb-167	88	28	is	be	AUX
ajbmeb-167	88	29	positive	positive	ADJ
ajbmeb-167	88	30	,	,	PUNCT
ajbmeb-167	88	31	the	the	DET
ajbmeb-167	88	32	positive	positive	ADJ
ajbmeb-167	88	33	free	free	ADJ
ajbmeb-167	88	34	cash	cash	NOUN
ajbmeb-167	88	35	flow	flow	NOUN
ajbmeb-167	88	36	indicates	indicate	VERB
ajbmeb-167	88	37	that	that	SCONJ
ajbmeb-167	88	38	the	the	DET
ajbmeb-167	88	39	company	company	NOUN
ajbmeb-167	88	40	is	be	AUX
ajbmeb-167	88	41	generating	generate	VERB
ajbmeb-167	88	42	more	more	ADJ
ajbmeb-167	88	43	than	than	ADP
ajbmeb-167	88	44	enough	enough	ADJ
ajbmeb-167	88	45	cash	cash	NOUN
ajbmeb-167	88	46	to	to	PART
ajbmeb-167	88	47	finance	finance	VERB
ajbmeb-167	88	48	the	the	DET
ajbmeb-167	88	49	current	current	ADJ
ajbmeb-167	88	50	investments	investment	NOUN
ajbmeb-167	88	51	in	in	ADP
ajbmeb-167	88	52	fixed	fix	VERB
ajbmeb-167	88	53	assets	asset	NOUN
ajbmeb-167	88	54	and	and	CCONJ
ajbmeb-167	88	55	working	working	NOUN
ajbmeb-167	88	56	capital	capital	NOUN
ajbmeb-167	88	57	,	,	PUNCT
ajbmeb-167	88	58	and	and	CCONJ
ajbmeb-167	88	59	on	on	ADP
ajbmeb-167	88	60	the	the	DET
ajbmeb-167	88	61	contrary	contrary	NOUN
ajbmeb-167	88	62	,	,	PUNCT
ajbmeb-167	88	63	if	if	SCONJ
ajbmeb-167	88	64	the	the	DET
ajbmeb-167	88	65	result	result	NOUN
ajbmeb-167	88	66	of	of	ADP
ajbmeb-167	88	67	the	the	DET
ajbmeb-167	88	68	previous	previous	ADJ
ajbmeb-167	88	69	equation	equation	NOUN
ajbmeb-167	88	70	is	be	AUX
ajbmeb-167	88	71	negative	negative	ADJ
ajbmeb-167	88	72	,	,	PUNCT
ajbmeb-167	88	73	negative	negative	ADJ
ajbmeb-167	88	74	free	free	ADJ
ajbmeb-167	88	75	cash	cash	NOUN
ajbmeb-167	88	76	flow	flow	NOUN
ajbmeb-167	88	77	indicates	indicate	VERB
ajbmeb-167	88	78	that	that	SCONJ
ajbmeb-167	88	79	the	the	DET
ajbmeb-167	88	80	company	company	NOUN
ajbmeb-167	88	81	is	be	AUX
ajbmeb-167	88	82	not	not	PART
ajbmeb-167	88	83	it	it	PRON
ajbmeb-167	88	84	has	have	VERB
ajbmeb-167	88	85	enough	enough	ADJ
ajbmeb-167	88	86	internal	internal	ADJ
ajbmeb-167	88	87	funds	fund	NOUN
ajbmeb-167	88	88	to	to	PART
ajbmeb-167	88	89	finance	finance	VERB
ajbmeb-167	88	90	investments	investment	NOUN
ajbmeb-167	88	91	in	in	ADP
ajbmeb-167	88	92	fixed	fix	VERB
ajbmeb-167	88	93	assets	asset	NOUN
ajbmeb-167	88	94	and	and	CCONJ
ajbmeb-167	88	95	working	working	NOUN
ajbmeb-167	88	96	capital	capital	NOUN
ajbmeb-167	88	97	,	,	PUNCT
ajbmeb-167	88	98	which	which	PRON
ajbmeb-167	88	99	will	will	AUX
ajbmeb-167	88	100	be	be	AUX
ajbmeb-167	88	101	considered	consider	VERB
ajbmeb-167	88	102	in	in	ADP
ajbmeb-167	88	103	the	the	DET
ajbmeb-167	88	104	practical	practical	ADJ
ajbmeb-167	88	105	side	side	NOUN
ajbmeb-167	88	106	of	of	ADP
ajbmeb-167	88	107	the	the	DET
ajbmeb-167	88	108	research	research	NOUN
ajbmeb-167	88	109	(	(	PUNCT
ajbmeb-167	88	110	brigham	brigham	PROPN
ajbmeb-167	88	111	&	&	CCONJ
ajbmeb-167	88	112	houston	houston	PROPN
ajbmeb-167	88	113	,	,	PUNCT
ajbmeb-167	88	114	2019:81	2019:81	NUM
ajbmeb-167	88	115	)	)	PUNCT
ajbmeb-167	88	116	.	.	PUNCT
ajbmeb-167	89	1	american	american	PROPN
ajbmeb-167	89	2	journal	journal	PROPN
ajbmeb-167	89	3	of	of	ADP
ajbmeb-167	89	4	business	business	NOUN
ajbmeb-167	89	5	management	management	NOUN
ajbmeb-167	89	6	,	,	PUNCT
ajbmeb-167	89	7	economics	economic	NOUN
ajbmeb-167	89	8	and	and	CCONJ
ajbmeb-167	89	9	banking	banking	NOUN
ajbmeb-167	89	10	volume	volume	NOUN
ajbmeb-167	89	11	6	6	NUM
ajbmeb-167	89	12	,	,	PUNCT
ajbmeb-167	89	13	nov	nov	PROPN
ajbmeb-167	89	14	.	.	PROPN
ajbmeb-167	89	15	,	,	PUNCT
ajbmeb-167	89	16	2022	2022	NUM
ajbmeb-167	89	17	p	p	NOUN
ajbmeb-167	89	18	a	a	DET
ajbmeb-167	89	19	g	g	NOUN
ajbmeb-167	89	20	e	e	NOUN
ajbmeb-167	89	21	|	|	ADV
ajbmeb-167	89	22	27	27	NUM
ajbmeb-167	89	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-167	89	24	american	american	ADJ
ajbmeb-167	89	25	journal	journal	PROPN
ajbmeb-167	89	26	of	of	ADP
ajbmeb-167	89	27	business	business	NOUN
ajbmeb-167	89	28	management	management	NOUN
ajbmeb-167	89	29	,	,	PUNCT
ajbmeb-167	89	30	economics	economic	NOUN
ajbmeb-167	89	31	and	and	CCONJ
ajbmeb-167	89	32	banking	banking	NOUN
ajbmeb-167	89	33	volume	volume	NOUN
ajbmeb-167	89	34	6	6	NUM
ajbmeb-167	89	35	,	,	PUNCT
ajbmeb-167	89	36	nov	nov	PROPN
ajbmeb-167	89	37	.	.	PROPN
ajbmeb-167	89	38	,	,	PUNCT
ajbmeb-167	89	39	2022	2022	NUM
ajbmeb-167	89	40	p	p	NOUN
ajbmeb-167	89	41	a	a	DET
ajbmeb-167	89	42	g	g	NOUN
ajbmeb-167	89	43	e	e	PROPN
ajbmeb-167	89	44	|	|	NOUN
ajbmeb-167	89	45	28	28	NUM
ajbmeb-167	89	46	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	89	47	measuring	measure	VERB
ajbmeb-167	89	48	a	a	DET
ajbmeb-167	89	49	company	company	NOUN
ajbmeb-167	89	50	's	's	PART
ajbmeb-167	89	51	value	value	NOUN
ajbmeb-167	89	52	using	use	VERB
ajbmeb-167	89	53	tobin	tobin	PROPN
ajbmeb-167	89	54	's	's	PART
ajbmeb-167	89	55	q	q	PROPN
ajbmeb-167	89	56	scale	scale	NOUN
ajbmeb-167	89	57	james	james	PROPN
ajbmeb-167	89	58	tobin	tobin	PROPN
ajbmeb-167	89	59	's	's	PART
ajbmeb-167	89	60	,	,	PUNCT
ajbmeb-167	89	61	a	a	DET
ajbmeb-167	89	62	nobel	nobel	PROPN
ajbmeb-167	89	63	prize	prize	PROPN
ajbmeb-167	89	64	winner	winner	NOUN
ajbmeb-167	89	65	in	in	ADP
ajbmeb-167	89	66	economics	economic	NOUN
ajbmeb-167	89	67	,	,	PUNCT
ajbmeb-167	89	68	introduced	introduce	VERB
ajbmeb-167	89	69	this	this	DET
ajbmeb-167	89	70	measure	measure	NOUN
ajbmeb-167	89	71	in	in	ADP
ajbmeb-167	89	72	1969	1969	NUM
ajbmeb-167	89	73	to	to	PART
ajbmeb-167	89	74	predict	predict	VERB
ajbmeb-167	89	75	a	a	DET
ajbmeb-167	89	76	company	company	NOUN
ajbmeb-167	89	77	's	's	PART
ajbmeb-167	89	78	market	market	NOUN
ajbmeb-167	89	79	value	value	NOUN
ajbmeb-167	89	80	and	and	CCONJ
ajbmeb-167	89	81	future	future	ADJ
ajbmeb-167	89	82	performance	performance	NOUN
ajbmeb-167	89	83	,	,	PUNCT
ajbmeb-167	89	84	which	which	PRON
ajbmeb-167	89	85	is	be	AUX
ajbmeb-167	89	86	one	one	NUM
ajbmeb-167	89	87	of	of	ADP
ajbmeb-167	89	88	the	the	DET
ajbmeb-167	89	89	most	most	ADV
ajbmeb-167	89	90	widely	widely	ADV
ajbmeb-167	89	91	accepted	accept	VERB
ajbmeb-167	89	92	models	model	NOUN
ajbmeb-167	89	93	.	.	PUNCT
ajbmeb-167	90	1	the	the	DET
ajbmeb-167	90	2	advantage	advantage	NOUN
ajbmeb-167	90	3	of	of	ADP
ajbmeb-167	90	4	tobin	tobin	PROPN
ajbmeb-167	90	5	's	's	PART
ajbmeb-167	90	6	q	q	NOUN
ajbmeb-167	90	7	formula	formula	NOUN
ajbmeb-167	90	8	is	be	AUX
ajbmeb-167	90	9	that	that	SCONJ
ajbmeb-167	90	10	it	it	PRON
ajbmeb-167	90	11	has	have	VERB
ajbmeb-167	90	12	a	a	DET
ajbmeb-167	90	13	high	high	ADJ
ajbmeb-167	90	14	estimation	estimation	NOUN
ajbmeb-167	90	15	accuracy	accuracy	NOUN
ajbmeb-167	90	16	as	as	SCONJ
ajbmeb-167	90	17	it	it	PRON
ajbmeb-167	90	18	does	do	AUX
ajbmeb-167	90	19	not	not	PART
ajbmeb-167	90	20	require	require	VERB
ajbmeb-167	90	21	estimating	estimate	VERB
ajbmeb-167	90	22	the	the	DET
ajbmeb-167	90	23	market	market	NOUN
ajbmeb-167	90	24	value	value	NOUN
ajbmeb-167	90	25	of	of	ADP
ajbmeb-167	90	26	the	the	DET
ajbmeb-167	90	27	liabilities	liability	NOUN
ajbmeb-167	90	28	.	.	PUNCT
ajbmeb-167	91	1	and	and	CCONJ
ajbmeb-167	91	2	preferred	preferred	ADJ
ajbmeb-167	91	3	shares	share	NOUN
ajbmeb-167	91	4	and	and	CCONJ
ajbmeb-167	91	5	that	that	SCONJ
ajbmeb-167	91	6	it	it	PRON
ajbmeb-167	91	7	is	be	AUX
ajbmeb-167	91	8	based	base	VERB
ajbmeb-167	91	9	on	on	ADP
ajbmeb-167	91	10	estimating	estimate	VERB
ajbmeb-167	91	11	the	the	DET
ajbmeb-167	91	12	replacement	replacement	NOUN
ajbmeb-167	91	13	value	value	NOUN
ajbmeb-167	91	14	of	of	ADP
ajbmeb-167	91	15	assets	asset	NOUN
ajbmeb-167	91	16	on	on	ADP
ajbmeb-167	91	17	the	the	DET
ajbmeb-167	91	18	basis	basis	NOUN
ajbmeb-167	91	19	of	of	ADP
ajbmeb-167	91	20	the	the	DET
ajbmeb-167	91	21	book	book	NOUN
ajbmeb-167	91	22	value	value	NOUN
ajbmeb-167	91	23	,	,	PUNCT
ajbmeb-167	91	24	and	and	CCONJ
ajbmeb-167	91	25	that	that	SCONJ
ajbmeb-167	91	26	the	the	DET
ajbmeb-167	91	27	combined	combined	ADJ
ajbmeb-167	91	28	market	market	NOUN
ajbmeb-167	91	29	value	value	NOUN
ajbmeb-167	91	30	of	of	ADP
ajbmeb-167	91	31	all	all	DET
ajbmeb-167	91	32	companies	company	NOUN
ajbmeb-167	91	33	in	in	ADP
ajbmeb-167	91	34	the	the	DET
ajbmeb-167	91	35	stock	stock	NOUN
ajbmeb-167	91	36	market	market	NOUN
ajbmeb-167	91	37	must	must	AUX
ajbmeb-167	91	38	be	be	AUX
ajbmeb-167	91	39	equal	equal	ADJ
ajbmeb-167	91	40	to	to	ADP
ajbmeb-167	91	41	the	the	DET
ajbmeb-167	91	42	cost	cost	NOUN
ajbmeb-167	91	43	of	of	ADP
ajbmeb-167	91	44	market	market	NOUN
ajbmeb-167	91	45	value	value	NOUN
ajbmeb-167	91	46	divided	divide	VERB
ajbmeb-167	91	47	by	by	ADP
ajbmeb-167	91	48	the	the	DET
ajbmeb-167	91	49	cost	cost	NOUN
ajbmeb-167	91	50	of	of	ADP
ajbmeb-167	91	51	replacing	replace	VERB
ajbmeb-167	91	52	assets	asset	NOUN
ajbmeb-167	91	53	.	.	PUNCT
ajbmeb-167	92	1	the	the	DET
ajbmeb-167	92	2	equation	equation	NOUN
ajbmeb-167	92	3	below	below	ADV
ajbmeb-167	92	4	reflects	reflect	VERB
ajbmeb-167	92	5	this	this	DET
ajbmeb-167	92	6	model	model	NOUN
ajbmeb-167	92	7	.	.	PUNCT
ajbmeb-167	93	1	(	(	PUNCT
ajbmeb-167	93	2	ali	ali	PROPN
ajbmeb-167	93	3	,	,	PUNCT
ajbmeb-167	93	4	2021	2021	NUM
ajbmeb-167	93	5	:	:	PUNCT
ajbmeb-167	93	6	107	107	NUM
ajbmeb-167	93	7	)	)	PUNCT
ajbmeb-167	93	8	𝐓𝐨𝐛𝐢𝐧’𝐬	𝐓𝐨𝐛𝐢𝐧’𝐬	ADP
ajbmeb-167	93	9	𝐐	𝐐	NOUN
ajbmeb-167	93	10	=	=	PUNCT
ajbmeb-167	93	11	total	total	ADJ
ajbmeb-167	93	12	market	market	NOUN
ajbmeb-167	93	13	value	value	NOUN
ajbmeb-167	93	14	+	+	CCONJ
ajbmeb-167	93	15	total	total	ADJ
ajbmeb-167	93	16	book	book	NOUN
ajbmeb-167	93	17	value	value	NOUN
ajbmeb-167	93	18	liabilities	liability	NOUN
ajbmeb-167	93	19	total	total	ADJ
ajbmeb-167	93	20	book	book	NOUN
ajbmeb-167	93	21	value	value	NOUN
ajbmeb-167	93	22	of	of	ADP
ajbmeb-167	93	23	assets	asset	NOUN
ajbmeb-167	93	24	research	research	NOUN
ajbmeb-167	93	25	hypothesis	hypothesis	NOUN
ajbmeb-167	93	26	test	test	NOUN
ajbmeb-167	93	27	results	result	VERB
ajbmeb-167	93	28	hypothesis	hypothesis	NOUN
ajbmeb-167	93	29	"	"	PUNCT
ajbmeb-167	93	30	there	there	PRON
ajbmeb-167	93	31	is	be	VERB
ajbmeb-167	93	32	a	a	DET
ajbmeb-167	93	33	statistically	statistically	ADV
ajbmeb-167	93	34	significant	significant	ADJ
ajbmeb-167	93	35	effect	effect	NOUN
ajbmeb-167	93	36	of	of	ADP
ajbmeb-167	93	37	free	free	ADJ
ajbmeb-167	93	38	cash	cash	NOUN
ajbmeb-167	93	39	flow	flow	NOUN
ajbmeb-167	93	40	on	on	ADP
ajbmeb-167	93	41	the	the	DET
ajbmeb-167	93	42	value	value	NOUN
ajbmeb-167	93	43	of	of	ADP
ajbmeb-167	93	44	the	the	DET
ajbmeb-167	93	45	company	company	NOUN
ajbmeb-167	93	46	"	"	PUNCT
ajbmeb-167	93	47	to	to	PART
ajbmeb-167	93	48	test	test	VERB
ajbmeb-167	93	49	this	this	DET
ajbmeb-167	93	50	hypothesis	hypothesis	NOUN
ajbmeb-167	93	51	,	,	PUNCT
ajbmeb-167	93	52	the	the	DET
ajbmeb-167	93	53	following	follow	VERB
ajbmeb-167	93	54	"	"	PUNCT
ajbmeb-167	93	55	linear	linear	ADJ
ajbmeb-167	93	56	regression	regression	NOUN
ajbmeb-167	93	57	"	"	PUNCT
ajbmeb-167	93	58	model	model	NOUN
ajbmeb-167	93	59	was	be	AUX
ajbmeb-167	93	60	formulated	formulate	VERB
ajbmeb-167	93	61	:	:	PUNCT
ajbmeb-167	93	62	𝑭𝑽𝒊𝒕	𝑭𝑽𝒊𝒕	PROPN
ajbmeb-167	93	63	=	=	PUNCT
ajbmeb-167	93	64	𝒃𝟎	𝒃𝟎	PROPN
ajbmeb-167	93	65	+	+	CCONJ
ajbmeb-167	93	66	𝒃𝟏𝑭𝑪𝑭𝒊𝒕	𝒃𝟏𝑭𝑪𝑭𝒊𝒕	ADJ
ajbmeb-167	93	67	+	+	NOUN
ajbmeb-167	93	68	it	it	NUM
ajbmeb-167	93	69	using	use	VERB
ajbmeb-167	93	70	the	the	DET
ajbmeb-167	93	71	spss	spss	ADJ
ajbmeb-167	93	72	statistical	statistical	ADJ
ajbmeb-167	93	73	program	program	NOUN
ajbmeb-167	93	74	,	,	PUNCT
ajbmeb-167	93	75	the	the	DET
ajbmeb-167	93	76	results	result	NOUN
ajbmeb-167	93	77	were	be	AUX
ajbmeb-167	93	78	as	as	SCONJ
ajbmeb-167	93	79	follows	follow	VERB
ajbmeb-167	93	80	:	:	PUNCT
ajbmeb-167	93	81	table	table	NOUN
ajbmeb-167	93	82	(	(	PUNCT
ajbmeb-167	93	83	7	7	X
ajbmeb-167	93	84	)	)	PUNCT
ajbmeb-167	93	85	summary	summary	NOUN
ajbmeb-167	93	86	of	of	ADP
ajbmeb-167	93	87	hypothesis	hypothesis	NOUN
ajbmeb-167	93	88	test	test	NOUN
ajbmeb-167	93	89	form	form	NOUN
ajbmeb-167	93	90	model	model	NOUN
ajbmeb-167	93	91	summaryb	summaryb	PROPN
ajbmeb-167	93	92	model	model	NOUN
ajbmeb-167	93	93	r	r	NOUN
ajbmeb-167	93	94	r	r	NOUN
ajbmeb-167	93	95	square	square	ADJ
ajbmeb-167	93	96	adjusted	adjust	VERB
ajbmeb-167	93	97	r	r	NOUN
ajbmeb-167	93	98	square	square	ADJ
ajbmeb-167	93	99	std	std	NOUN
ajbmeb-167	93	100	.	.	PUNCT
ajbmeb-167	94	1	error	error	NOUN
ajbmeb-167	94	2	of	of	ADP
ajbmeb-167	94	3	the	the	DET
ajbmeb-167	94	4	estimate	estimate	NOUN
ajbmeb-167	94	5	1	1	NUM
ajbmeb-167	94	6	.133a	.133a	PROPN
ajbmeb-167	94	7	.018	.018	NUM
ajbmeb-167	94	8	.014	.014	NUM
ajbmeb-167	94	9	.998	.998	NUM
ajbmeb-167	94	10	a.	a.	NOUN
ajbmeb-167	94	11	predictors	predictor	NOUN
ajbmeb-167	94	12	:	:	PUNCT
ajbmeb-167	94	13	(	(	PUNCT
ajbmeb-167	94	14	constant	constant	ADJ
ajbmeb-167	94	15	)	)	PUNCT
ajbmeb-167	94	16	,	,	PUNCT
ajbmeb-167	94	17	fcf	fcf	PROPN
ajbmeb-167	94	18	b.	b.	PROPN
ajbmeb-167	94	19	dependent	dependent	ADJ
ajbmeb-167	94	20	variable	variable	NOUN
ajbmeb-167	94	21	:	:	PUNCT
ajbmeb-167	94	22	fv	fv	ADP
ajbmeb-167	94	23	the	the	DET
ajbmeb-167	94	24	table	table	NOUN
ajbmeb-167	94	25	above	above	ADV
ajbmeb-167	94	26	shows	show	VERB
ajbmeb-167	94	27	the	the	DET
ajbmeb-167	94	28	model	model	NOUN
ajbmeb-167	94	29	summary	summary	NOUN
ajbmeb-167	94	30	above	above	ADP
ajbmeb-167	94	31	that	that	SCONJ
ajbmeb-167	94	32	the	the	DET
ajbmeb-167	94	33	correlation	correlation	NOUN
ajbmeb-167	94	34	value	value	NOUN
ajbmeb-167	94	35	(	(	PUNCT
ajbmeb-167	94	36	(	(	PUNCT
ajbmeb-167	94	37	r	r	NOUN
ajbmeb-167	94	38	)	)	PUNCT
ajbmeb-167	94	39	between	between	ADP
ajbmeb-167	94	40	the	the	DET
ajbmeb-167	94	41	variables	variable	NOUN
ajbmeb-167	94	42	amounted	amount	VERB
ajbmeb-167	94	43	to	to	ADP
ajbmeb-167	94	44	0.133	0.133	NUM
ajbmeb-167	94	45	,	,	PUNCT
ajbmeb-167	94	46	and	and	CCONJ
ajbmeb-167	94	47	the	the	DET
ajbmeb-167	94	48	coefficient	coefficient	NOUN
ajbmeb-167	94	49	of	of	ADP
ajbmeb-167	94	50	determination	determination	NOUN
ajbmeb-167	94	51	r	r	NOUN
ajbmeb-167	94	52	square	square	NOUN
ajbmeb-167	94	53	was	be	AUX
ajbmeb-167	94	54	0.018	0.018	NUM
ajbmeb-167	94	55	,	,	PUNCT
ajbmeb-167	94	56	and	and	CCONJ
ajbmeb-167	94	57	the	the	DET
ajbmeb-167	94	58	standard	standard	ADJ
ajbmeb-167	94	59	deviation	deviation	NOUN
ajbmeb-167	94	60	of	of	ADP
ajbmeb-167	94	61	the	the	DET
ajbmeb-167	94	62	estimation	estimation	NOUN
ajbmeb-167	94	63	error	error	NOUN
ajbmeb-167	94	64	std	std	NOUN
ajbmeb-167	94	65	.	.	PUNCT
ajbmeb-167	94	66	error	error	NOUN
ajbmeb-167	94	67	of	of	ADP
ajbmeb-167	94	68	the	the	DET
ajbmeb-167	94	69	estimate	estimate	NOUN
ajbmeb-167	94	70	was	be	AUX
ajbmeb-167	94	71	998.0	998.0	NUM
ajbmeb-167	94	72	and	and	CCONJ
ajbmeb-167	94	73	the	the	PRON
ajbmeb-167	94	74	lower	low	ADJ
ajbmeb-167	94	75	this	this	DET
ajbmeb-167	94	76	type	type	NOUN
ajbmeb-167	94	77	of	of	ADP
ajbmeb-167	94	78	error	error	NOUN
ajbmeb-167	94	79	,	,	PUNCT
ajbmeb-167	94	80	the	the	PRON
ajbmeb-167	94	81	better	well	ADJ
ajbmeb-167	94	82	statistically	statistically	ADV
ajbmeb-167	94	83	speaking	speak	VERB
ajbmeb-167	94	84	.	.	PUNCT
ajbmeb-167	95	1	table	table	NOUN
ajbmeb-167	95	2	(	(	PUNCT
ajbmeb-167	95	3	8)	8)	NUM
ajbmeb-167	95	4	hypothesis	hypothesis	NOUN
ajbmeb-167	95	5	test	test	NOUN
ajbmeb-167	95	6	variance	variance	NOUN
ajbmeb-167	95	7	anova	anova	PROPN
ajbmeb-167	95	8	model	model	PROPN
ajbmeb-167	95	9	sum	sum	NOUN
ajbmeb-167	95	10	of	of	ADP
ajbmeb-167	95	11	squares	square	NOUN
ajbmeb-167	95	12	df	df	PROPN
ajbmeb-167	95	13	mean	mean	PROPN
ajbmeb-167	95	14	square	square	PROPN
ajbmeb-167	95	15	f	f	PROPN
ajbmeb-167	95	16	sig	sig	PROPN
ajbmeb-167	95	17	.	.	PROPN
ajbmeb-167	95	18	1	1	NUM
ajbmeb-167	95	19	regression	regression	VERB
ajbmeb-167	95	20	4.816	4.816	NUM
ajbmeb-167	95	21	1	1	NUM
ajbmeb-167	95	22	4.816	4.816	NUM
ajbmeb-167	95	23	4.827	4.827	NUM
ajbmeb-167	95	24	.029	.029	NUM
ajbmeb-167	95	25	residual	residual	ADJ
ajbmeb-167	95	26	267.373	267.373	NUM
ajbmeb-167	95	27	268	268	NUM
ajbmeb-167	95	28	.998	.998	NUM
ajbmeb-167	95	29	total	total	ADJ
ajbmeb-167	95	30	272.189	272.189	NUM
ajbmeb-167	95	31	269	269	NUM
ajbmeb-167	95	32	the	the	DET
ajbmeb-167	95	33	table	table	NOUN
ajbmeb-167	95	34	above	above	ADV
ajbmeb-167	95	35	shows	show	VERB
ajbmeb-167	95	36	the	the	DET
ajbmeb-167	95	37	variance	variance	NOUN
ajbmeb-167	95	38	above	above	ADP
ajbmeb-167	95	39	anova	anova	PROPN
ajbmeb-167	95	40	that	that	SCONJ
ajbmeb-167	95	41	the	the	DET
ajbmeb-167	95	42	calculated	calculated	ADJ
ajbmeb-167	95	43	f	f	PROPN
ajbmeb-167	95	44	value	value	NOUN
ajbmeb-167	95	45	is	be	AUX
ajbmeb-167	95	46	4.827	4.827	NUM
ajbmeb-167	95	47	,	,	PUNCT
ajbmeb-167	95	48	which	which	PRON
ajbmeb-167	95	49	is	be	AUX
ajbmeb-167	95	50	greater	great	ADJ
ajbmeb-167	95	51	than	than	ADP
ajbmeb-167	95	52	its	its	PRON
ajbmeb-167	95	53	tabular	tabular	NOUN
ajbmeb-167	95	54	value	value	NOUN
ajbmeb-167	95	55	calculated	calculate	VERB
ajbmeb-167	95	56	according	accord	VERB
ajbmeb-167	95	57	to	to	ADP
ajbmeb-167	95	58	the	the	DET
ajbmeb-167	95	59	degrees	degree	NOUN
ajbmeb-167	95	60	of	of	ADP
ajbmeb-167	95	61	freedom	freedom	NOUN
ajbmeb-167	95	62	df	df	NOUN
ajbmeb-167	95	63	(	(	PUNCT
ajbmeb-167	95	64	268.1	268.1	NUM
ajbmeb-167	95	65	)	)	PUNCT
ajbmeb-167	95	66	,	,	PUNCT
ajbmeb-167	95	67	which	which	PRON
ajbmeb-167	95	68	is	be	AUX
ajbmeb-167	95	69	3.84	3.84	NUM
ajbmeb-167	95	70	at	at	ADP
ajbmeb-167	95	71	the	the	DET
ajbmeb-167	95	72	level	level	NOUN
ajbmeb-167	95	73	of	of	ADP
ajbmeb-167	95	74	significance	significance	NOUN
ajbmeb-167	95	75	of	of	ADP
ajbmeb-167	95	76	5	5	NUM
ajbmeb-167	95	77	%	%	NOUN
ajbmeb-167	95	78	,	,	PUNCT
ajbmeb-167	95	79	and	and	CCONJ
ajbmeb-167	95	80	that	that	SCONJ
ajbmeb-167	95	81	the	the	DET
ajbmeb-167	95	82	level	level	NOUN
ajbmeb-167	95	83	of	of	ADP
ajbmeb-167	95	84	significance	significance	NOUN
ajbmeb-167	95	85	of	of	ADP
ajbmeb-167	95	86	the	the	DET
ajbmeb-167	95	87	test	test	NOUN
ajbmeb-167	95	88	sig	sig	NOUN
ajbmeb-167	95	89	amounted	amount	VERB
ajbmeb-167	95	90	to	to	ADP
ajbmeb-167	95	91	0.029	0.029	NUM
ajbmeb-167	95	92	,	,	PUNCT
ajbmeb-167	95	93	which	which	PRON
ajbmeb-167	95	94	american	american	PROPN
ajbmeb-167	95	95	journal	journal	PROPN
ajbmeb-167	95	96	of	of	ADP
ajbmeb-167	95	97	business	business	NOUN
ajbmeb-167	95	98	management	management	NOUN
ajbmeb-167	95	99	,	,	PUNCT
ajbmeb-167	95	100	economics	economic	NOUN
ajbmeb-167	95	101	and	and	CCONJ
ajbmeb-167	95	102	banking	banking	NOUN
ajbmeb-167	95	103	volume	volume	NOUN
ajbmeb-167	95	104	6	6	NUM
ajbmeb-167	95	105	,	,	PUNCT
ajbmeb-167	95	106	nov	nov	PROPN
ajbmeb-167	95	107	.	.	PROPN
ajbmeb-167	95	108	,	,	PUNCT
ajbmeb-167	95	109	2022	2022	NUM
ajbmeb-167	95	110	p	p	NOUN
ajbmeb-167	96	1	a	a	DET
ajbmeb-167	96	2	g	g	NOUN
ajbmeb-167	96	3	e	e	NOUN
ajbmeb-167	96	4	|	|	ADV
ajbmeb-167	96	5	29	29	NUM
ajbmeb-167	96	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	96	7	is	be	AUX
ajbmeb-167	96	8	less	less	ADJ
ajbmeb-167	96	9	than	than	ADP
ajbmeb-167	96	10	the	the	DET
ajbmeb-167	96	11	value	value	NOUN
ajbmeb-167	96	12	of	of	ADP
ajbmeb-167	96	13	the	the	DET
ajbmeb-167	96	14	accepted	accept	VERB
ajbmeb-167	96	15	error	error	NOUN
ajbmeb-167	96	16	in	in	ADP
ajbmeb-167	96	17	the	the	DET
ajbmeb-167	96	18	social	social	ADJ
ajbmeb-167	96	19	sciences	science	NOUN
ajbmeb-167	96	20	the	the	DET
ajbmeb-167	96	21	predetermined	predetermine	VERB
ajbmeb-167	96	22	value	value	NOUN
ajbmeb-167	96	23	of	of	ADP
ajbmeb-167	96	24	0.05	0.05	NUM
ajbmeb-167	96	25	,	,	PUNCT
ajbmeb-167	96	26	which	which	PRON
ajbmeb-167	96	27	indicates	indicate	VERB
ajbmeb-167	96	28	the	the	DET
ajbmeb-167	96	29	appropriateness	appropriateness	NOUN
ajbmeb-167	96	30	of	of	ADP
ajbmeb-167	96	31	the	the	DET
ajbmeb-167	96	32	statistical	statistical	ADJ
ajbmeb-167	96	33	model	model	NOUN
ajbmeb-167	96	34	used	use	VERB
ajbmeb-167	96	35	in	in	ADP
ajbmeb-167	96	36	the	the	DET
ajbmeb-167	96	37	hypothesis	hypothesis	NOUN
ajbmeb-167	96	38	test	test	NOUN
ajbmeb-167	96	39	.	.	PUNCT
ajbmeb-167	97	1	table	table	NOUN
ajbmeb-167	97	2	(	(	PUNCT
ajbmeb-167	97	3	9	9	X
ajbmeb-167	97	4	)	)	PUNCT
ajbmeb-167	97	5	regression	regression	NOUN
ajbmeb-167	97	6	function	function	NOUN
ajbmeb-167	97	7	coefficients	coefficient	NOUN
ajbmeb-167	97	8	for	for	ADP
ajbmeb-167	97	9	the	the	DET
ajbmeb-167	97	10	hypothesis	hypothesis	NOUN
ajbmeb-167	97	11	coefficientsa	coefficientsa	NOUN
ajbmeb-167	97	12	model	model	VERB
ajbmeb-167	97	13	unstandardized	unstandardized	ADJ
ajbmeb-167	97	14	coefficients	coefficient	NOUN
ajbmeb-167	97	15	standardized	standardize	VERB
ajbmeb-167	97	16	coefficients	coefficient	NOUN
ajbmeb-167	97	17	t	t	PROPN
ajbmeb-167	97	18	sig	sig	PROPN
ajbmeb-167	97	19	.	.	PUNCT
ajbmeb-167	98	1	b	b	X
ajbmeb-167	98	2	std	std	PROPN
ajbmeb-167	98	3	.	.	NOUN
ajbmeb-167	98	4	error	error	NOUN
ajbmeb-167	98	5	beta	beta	NOUN
ajbmeb-167	98	6	1	1	NUM
ajbmeb-167	98	7	(	(	PUNCT
ajbmeb-167	98	8	constant	constant	ADJ
ajbmeb-167	98	9	)	)	PUNCT
ajbmeb-167	98	10	.015	.015	NUM
ajbmeb-167	98	11	.061	.061	NUM
ajbmeb-167	98	12	.243	.243	NUM
ajbmeb-167	98	13	.808	.808	NUM
ajbmeb-167	98	14	fcf	fcf	NOUN
ajbmeb-167	98	15	.134	.134	NUM
ajbmeb-167	98	16	.061	.061	NUM
ajbmeb-167	98	17	.133	.133	NUM
ajbmeb-167	98	18	2.197	2.197	NUM
ajbmeb-167	98	19	.029	.029	NUM
ajbmeb-167	98	20	the	the	DET
ajbmeb-167	98	21	most	most	ADV
ajbmeb-167	98	22	important	important	ADJ
ajbmeb-167	98	23	thing	thing	NOUN
ajbmeb-167	98	24	shown	show	VERB
ajbmeb-167	98	25	in	in	ADP
ajbmeb-167	98	26	the	the	DET
ajbmeb-167	98	27	above	above	ADJ
ajbmeb-167	98	28	table	table	NOUN
ajbmeb-167	98	29	is	be	AUX
ajbmeb-167	98	30	that	that	SCONJ
ajbmeb-167	98	31	the	the	DET
ajbmeb-167	98	32	slope	slope	NOUN
ajbmeb-167	98	33	value	value	NOUN
ajbmeb-167	98	34	of	of	ADP
ajbmeb-167	98	35	the	the	DET
ajbmeb-167	98	36	regression	regression	NOUN
ajbmeb-167	98	37	equation	equation	NOUN
ajbmeb-167	98	38	amounted	amount	VERB
ajbmeb-167	98	39	to	to	ADP
ajbmeb-167	98	40	0.134	0.134	NUM
ajbmeb-167	98	41	,	,	PUNCT
ajbmeb-167	98	42	which	which	PRON
ajbmeb-167	98	43	shows	show	VERB
ajbmeb-167	98	44	the	the	DET
ajbmeb-167	98	45	effect	effect	NOUN
ajbmeb-167	98	46	of	of	ADP
ajbmeb-167	98	47	the	the	DET
ajbmeb-167	98	48	independent	independent	ADJ
ajbmeb-167	98	49	variable	variable	NOUN
ajbmeb-167	98	50	on	on	ADP
ajbmeb-167	98	51	the	the	DET
ajbmeb-167	98	52	dependent	dependent	ADJ
ajbmeb-167	98	53	variable	variable	NOUN
ajbmeb-167	98	54	(	(	PUNCT
ajbmeb-167	98	55	by	by	ADP
ajbmeb-167	98	56	parameter	parameter	PROPN
ajbmeb-167	98	57	b	b	PROPN
ajbmeb-167	98	58	)	)	PUNCT
ajbmeb-167	98	59	,	,	PUNCT
ajbmeb-167	98	60	and	and	CCONJ
ajbmeb-167	98	61	the	the	DET
ajbmeb-167	98	62	positive	positive	ADJ
ajbmeb-167	98	63	value	value	NOUN
ajbmeb-167	98	64	of	of	ADP
ajbmeb-167	98	65	the	the	DET
ajbmeb-167	98	66	coefficient	coefficient	NOUN
ajbmeb-167	98	67	indicates	indicate	VERB
ajbmeb-167	98	68	that	that	SCONJ
ajbmeb-167	98	69	there	there	PRON
ajbmeb-167	98	70	is	be	VERB
ajbmeb-167	98	71	a	a	DET
ajbmeb-167	98	72	direct	direct	ADJ
ajbmeb-167	98	73	effect	effect	NOUN
ajbmeb-167	98	74	between	between	ADP
ajbmeb-167	98	75	the	the	DET
ajbmeb-167	98	76	independent	independent	ADJ
ajbmeb-167	98	77	and	and	CCONJ
ajbmeb-167	98	78	dependent	dependent	ADJ
ajbmeb-167	98	79	variables	variable	NOUN
ajbmeb-167	98	80	,	,	PUNCT
ajbmeb-167	98	81	or	or	CCONJ
ajbmeb-167	98	82	in	in	ADP
ajbmeb-167	98	83	other	other	ADJ
ajbmeb-167	98	84	words	word	NOUN
ajbmeb-167	98	85	that	that	PRON
ajbmeb-167	98	86	any	any	DET
ajbmeb-167	98	87	increase	increase	NOUN
ajbmeb-167	98	88	in	in	ADP
ajbmeb-167	98	89	the	the	DET
ajbmeb-167	98	90	independent	independent	ADJ
ajbmeb-167	98	91	variable	variable	NOUN
ajbmeb-167	98	92	(	(	PUNCT
ajbmeb-167	98	93	the	the	DET
ajbmeb-167	98	94	flow	flow	NOUN
ajbmeb-167	98	95	free	free	ADJ
ajbmeb-167	98	96	cash	cash	NOUN
ajbmeb-167	98	97	)	)	PUNCT
ajbmeb-167	98	98	by	by	ADP
ajbmeb-167	98	99	one	one	NUM
ajbmeb-167	98	100	degree	degree	NOUN
ajbmeb-167	98	101	leads	lead	VERB
ajbmeb-167	98	102	to	to	ADP
ajbmeb-167	98	103	an	an	DET
ajbmeb-167	98	104	increase	increase	NOUN
ajbmeb-167	98	105	of	of	ADP
ajbmeb-167	98	106	13.4	13.4	NUM
ajbmeb-167	98	107	%	%	NOUN
ajbmeb-167	98	108	in	in	ADP
ajbmeb-167	98	109	the	the	DET
ajbmeb-167	98	110	dependent	dependent	ADJ
ajbmeb-167	98	111	variable	variable	NOUN
ajbmeb-167	98	112	(	(	PUNCT
ajbmeb-167	98	113	the	the	DET
ajbmeb-167	98	114	value	value	NOUN
ajbmeb-167	98	115	of	of	ADP
ajbmeb-167	98	116	the	the	DET
ajbmeb-167	98	117	company	company	NOUN
ajbmeb-167	98	118	)	)	PUNCT
ajbmeb-167	98	119	with	with	ADP
ajbmeb-167	98	120	the	the	DET
ajbmeb-167	98	121	stability	stability	NOUN
ajbmeb-167	98	122	of	of	ADP
ajbmeb-167	98	123	all	all	DET
ajbmeb-167	98	124	other	other	ADJ
ajbmeb-167	98	125	independent	independent	ADJ
ajbmeb-167	98	126	variables	variable	NOUN
ajbmeb-167	98	127	and	and	CCONJ
ajbmeb-167	98	128	that	that	SCONJ
ajbmeb-167	98	129	the	the	DET
ajbmeb-167	98	130	level	level	NOUN
ajbmeb-167	98	131	of	of	ADP
ajbmeb-167	98	132	t	t	PROPN
ajbmeb-167	98	133	-	-	PUNCT
ajbmeb-167	98	134	statistics	statistic	NOUN
ajbmeb-167	98	135	morale	morale	NOUN
ajbmeb-167	98	136	reached	reach	VERB
ajbmeb-167	98	137	0.029	0.029	NUM
ajbmeb-167	98	138	,	,	PUNCT
ajbmeb-167	98	139	which	which	PRON
ajbmeb-167	98	140	is	be	AUX
ajbmeb-167	98	141	less	less	ADJ
ajbmeb-167	98	142	than	than	ADP
ajbmeb-167	98	143	0.05	0.05	NUM
ajbmeb-167	98	144	.	.	PUNCT
ajbmeb-167	98	145	.	.	PUNCT
ajbmeb-167	99	1	conclusions	conclusion	NOUN
ajbmeb-167	99	2	1free	1free	NUM
ajbmeb-167	99	3	cash	cash	NOUN
ajbmeb-167	99	4	flow	flow	NOUN
ajbmeb-167	99	5	is	be	AUX
ajbmeb-167	99	6	a	a	DET
ajbmeb-167	99	7	positive	positive	ADJ
ajbmeb-167	99	8	indicator	indicator	NOUN
ajbmeb-167	99	9	that	that	SCONJ
ajbmeb-167	99	10	the	the	DET
ajbmeb-167	99	11	company	company	NOUN
ajbmeb-167	99	12	is	be	AUX
ajbmeb-167	99	13	able	able	ADJ
ajbmeb-167	99	14	to	to	PART
ajbmeb-167	99	15	meet	meet	VERB
ajbmeb-167	99	16	its	its	PRON
ajbmeb-167	99	17	financial	financial	ADJ
ajbmeb-167	99	18	obligations	obligation	NOUN
ajbmeb-167	99	19	.	.	PUNCT
ajbmeb-167	100	1	the	the	DET
ajbmeb-167	100	2	free	free	ADJ
ajbmeb-167	100	3	cash	cash	NOUN
ajbmeb-167	100	4	flow	flow	NOUN
ajbmeb-167	100	5	also	also	ADV
ajbmeb-167	100	6	allows	allow	VERB
ajbmeb-167	100	7	the	the	DET
ajbmeb-167	100	8	company	company	NOUN
ajbmeb-167	100	9	to	to	PART
ajbmeb-167	100	10	increase	increase	VERB
ajbmeb-167	100	11	dividends	dividend	NOUN
ajbmeb-167	100	12	to	to	ADP
ajbmeb-167	100	13	shareholders	shareholder	NOUN
ajbmeb-167	100	14	,	,	PUNCT
ajbmeb-167	100	15	develop	develop	VERB
ajbmeb-167	100	16	new	new	ADJ
ajbmeb-167	100	17	products	product	NOUN
ajbmeb-167	100	18	and	and	CCONJ
ajbmeb-167	100	19	repurchase	repurchase	NOUN
ajbmeb-167	100	20	shares	share	NOUN
ajbmeb-167	100	21	,	,	PUNCT
ajbmeb-167	100	22	which	which	PRON
ajbmeb-167	100	23	will	will	AUX
ajbmeb-167	100	24	have	have	VERB
ajbmeb-167	100	25	positive	positive	ADJ
ajbmeb-167	100	26	effects	effect	NOUN
ajbmeb-167	100	27	in	in	ADP
ajbmeb-167	100	28	raising	raise	VERB
ajbmeb-167	100	29	the	the	DET
ajbmeb-167	100	30	value	value	NOUN
ajbmeb-167	100	31	of	of	ADP
ajbmeb-167	100	32	the	the	DET
ajbmeb-167	100	33	company	company	NOUN
ajbmeb-167	100	34	.	.	PUNCT
ajbmeb-167	101	1	2free	2free	NUM
ajbmeb-167	101	2	cash	cash	NOUN
ajbmeb-167	101	3	flow	flow	NOUN
ajbmeb-167	101	4	is	be	AUX
ajbmeb-167	101	5	one	one	NUM
ajbmeb-167	101	6	of	of	ADP
ajbmeb-167	101	7	the	the	DET
ajbmeb-167	101	8	important	important	ADJ
ajbmeb-167	101	9	indicators	indicator	NOUN
ajbmeb-167	101	10	that	that	SCONJ
ajbmeb-167	101	11	investors	investor	NOUN
ajbmeb-167	101	12	and	and	CCONJ
ajbmeb-167	101	13	financial	financial	ADJ
ajbmeb-167	101	14	analysts	analyst	NOUN
ajbmeb-167	101	15	rely	rely	VERB
ajbmeb-167	101	16	on	on	ADP
ajbmeb-167	101	17	in	in	ADP
ajbmeb-167	101	18	evaluating	evaluate	VERB
ajbmeb-167	101	19	companies	company	NOUN
ajbmeb-167	101	20	'	'	PART
ajbmeb-167	101	21	performance	performance	NOUN
ajbmeb-167	101	22	because	because	SCONJ
ajbmeb-167	101	23	it	it	PRON
ajbmeb-167	101	24	gives	give	VERB
ajbmeb-167	101	25	a	a	DET
ajbmeb-167	101	26	clearer	clear	ADJ
ajbmeb-167	101	27	picture	picture	NOUN
ajbmeb-167	101	28	of	of	ADP
ajbmeb-167	101	29	the	the	DET
ajbmeb-167	101	30	company	company	NOUN
ajbmeb-167	101	31	's	's	PART
ajbmeb-167	101	32	ability	ability	NOUN
ajbmeb-167	101	33	to	to	PART
ajbmeb-167	101	34	make	make	VERB
ajbmeb-167	101	35	profits	profit	NOUN
ajbmeb-167	101	36	.	.	PUNCT
ajbmeb-167	102	1	3the	3the	DET
ajbmeb-167	102	2	presence	presence	NOUN
ajbmeb-167	102	3	of	of	ADP
ajbmeb-167	102	4	free	free	ADJ
ajbmeb-167	102	5	cash	cash	NOUN
ajbmeb-167	102	6	flow	flow	NOUN
ajbmeb-167	102	7	in	in	ADP
ajbmeb-167	102	8	the	the	DET
ajbmeb-167	102	9	company	company	NOUN
ajbmeb-167	102	10	allows	allow	VERB
ajbmeb-167	102	11	the	the	DET
ajbmeb-167	102	12	company	company	NOUN
ajbmeb-167	102	13	to	to	PART
ajbmeb-167	102	14	pursue	pursue	VERB
ajbmeb-167	102	15	investment	investment	NOUN
ajbmeb-167	102	16	opportunities	opportunity	NOUN
ajbmeb-167	102	17	that	that	PRON
ajbmeb-167	102	18	guarantee	guarantee	VERB
ajbmeb-167	102	19	the	the	DET
ajbmeb-167	102	20	wealth	wealth	NOUN
ajbmeb-167	102	21	of	of	ADP
ajbmeb-167	102	22	shareholders	shareholder	NOUN
ajbmeb-167	102	23	and	and	CCONJ
ajbmeb-167	102	24	the	the	DET
ajbmeb-167	102	25	value	value	NOUN
ajbmeb-167	102	26	of	of	ADP
ajbmeb-167	102	27	the	the	DET
ajbmeb-167	102	28	company	company	NOUN
ajbmeb-167	102	29	.	.	PUNCT
ajbmeb-167	103	1	4investment	4investment	NUM
ajbmeb-167	103	2	decisions	decision	NOUN
ajbmeb-167	103	3	for	for	ADP
ajbmeb-167	103	4	companies	company	NOUN
ajbmeb-167	103	5	one	one	NUM
ajbmeb-167	103	6	of	of	ADP
ajbmeb-167	103	7	the	the	DET
ajbmeb-167	103	8	most	most	ADV
ajbmeb-167	103	9	basic	basic	ADJ
ajbmeb-167	103	10	decisions	decision	NOUN
ajbmeb-167	103	11	and	and	CCONJ
ajbmeb-167	103	12	important	important	ADJ
ajbmeb-167	103	13	factors	factor	NOUN
ajbmeb-167	103	14	that	that	PRON
ajbmeb-167	103	15	determine	determine	VERB
ajbmeb-167	103	16	the	the	DET
ajbmeb-167	103	17	value	value	NOUN
ajbmeb-167	103	18	of	of	ADP
ajbmeb-167	103	19	a	a	DET
ajbmeb-167	103	20	company	company	NOUN
ajbmeb-167	103	21	,	,	PUNCT
ajbmeb-167	103	22	investment	investment	NOUN
ajbmeb-167	103	23	decisions	decision	NOUN
ajbmeb-167	103	24	are	be	AUX
ajbmeb-167	103	25	efficient	efficient	ADJ
ajbmeb-167	103	26	when	when	SCONJ
ajbmeb-167	103	27	they	they	PRON
ajbmeb-167	103	28	improve	improve	VERB
ajbmeb-167	103	29	the	the	DET
ajbmeb-167	103	30	value	value	NOUN
ajbmeb-167	103	31	of	of	ADP
ajbmeb-167	103	32	the	the	DET
ajbmeb-167	103	33	company	company	NOUN
ajbmeb-167	103	34	and	and	CCONJ
ajbmeb-167	103	35	inefficient	inefficient	ADJ
ajbmeb-167	103	36	when	when	SCONJ
ajbmeb-167	103	37	there	there	PRON
ajbmeb-167	103	38	is	be	VERB
ajbmeb-167	103	39	either	either	CCONJ
ajbmeb-167	103	40	an	an	DET
ajbmeb-167	103	41	increase	increase	NOUN
ajbmeb-167	103	42	in	in	ADP
ajbmeb-167	103	43	investment	investment	NOUN
ajbmeb-167	103	44	or	or	CCONJ
ajbmeb-167	103	45	a	a	DET
ajbmeb-167	103	46	decrease	decrease	NOUN
ajbmeb-167	103	47	in	in	ADP
ajbmeb-167	103	48	investment	investment	NOUN
ajbmeb-167	103	49	and	and	CCONJ
ajbmeb-167	103	50	reduce	reduce	VERB
ajbmeb-167	103	51	the	the	DET
ajbmeb-167	103	52	value	value	NOUN
ajbmeb-167	103	53	of	of	ADP
ajbmeb-167	103	54	the	the	DET
ajbmeb-167	103	55	company	company	NOUN
ajbmeb-167	103	56	.	.	PUNCT
ajbmeb-167	104	1	5inefficiency	5inefficiency	NUM
ajbmeb-167	104	2	in	in	ADP
ajbmeb-167	104	3	the	the	DET
ajbmeb-167	104	4	use	use	NOUN
ajbmeb-167	104	5	of	of	ADP
ajbmeb-167	104	6	free	free	ADJ
ajbmeb-167	104	7	cash	cash	NOUN
ajbmeb-167	104	8	flow	flow	NOUN
ajbmeb-167	104	9	leads	lead	VERB
ajbmeb-167	104	10	to	to	ADP
ajbmeb-167	104	11	the	the	DET
ajbmeb-167	104	12	creation	creation	NOUN
ajbmeb-167	104	13	of	of	ADP
ajbmeb-167	104	14	the	the	DET
ajbmeb-167	104	15	agency	agency	NOUN
ajbmeb-167	104	16	problem	problem	NOUN
ajbmeb-167	104	17	because	because	SCONJ
ajbmeb-167	104	18	managers	manager	NOUN
ajbmeb-167	104	19	tend	tend	VERB
ajbmeb-167	104	20	to	to	PART
ajbmeb-167	104	21	use	use	VERB
ajbmeb-167	104	22	free	free	ADJ
ajbmeb-167	104	23	cash	cash	NOUN
ajbmeb-167	104	24	flow	flow	NOUN
ajbmeb-167	104	25	to	to	PART
ajbmeb-167	104	26	achieve	achieve	VERB
ajbmeb-167	104	27	their	their	PRON
ajbmeb-167	104	28	own	own	ADJ
ajbmeb-167	104	29	benefits	benefit	NOUN
ajbmeb-167	104	30	at	at	ADP
ajbmeb-167	104	31	the	the	DET
ajbmeb-167	104	32	expense	expense	NOUN
ajbmeb-167	104	33	of	of	ADP
ajbmeb-167	104	34	shareholders	shareholder	NOUN
ajbmeb-167	104	35	'	'	PART
ajbmeb-167	104	36	interests	interest	NOUN
ajbmeb-167	104	37	,	,	PUNCT
ajbmeb-167	104	38	which	which	PRON
ajbmeb-167	104	39	would	would	AUX
ajbmeb-167	104	40	reduce	reduce	VERB
ajbmeb-167	104	41	the	the	DET
ajbmeb-167	104	42	value	value	NOUN
ajbmeb-167	104	43	of	of	ADP
ajbmeb-167	104	44	the	the	DET
ajbmeb-167	104	45	company	company	NOUN
ajbmeb-167	104	46	.	.	PUNCT
ajbmeb-167	105	1	6there	6there	NUM
ajbmeb-167	105	2	are	be	AUX
ajbmeb-167	105	3	a	a	DET
ajbmeb-167	105	4	number	number	NOUN
ajbmeb-167	105	5	of	of	ADP
ajbmeb-167	105	6	factors	factor	NOUN
ajbmeb-167	105	7	that	that	PRON
ajbmeb-167	105	8	help	help	VERB
ajbmeb-167	105	9	in	in	ADP
ajbmeb-167	105	10	enhancing	enhance	VERB
ajbmeb-167	105	11	the	the	DET
ajbmeb-167	105	12	value	value	NOUN
ajbmeb-167	105	13	of	of	ADP
ajbmeb-167	105	14	the	the	DET
ajbmeb-167	105	15	company	company	NOUN
ajbmeb-167	105	16	,	,	PUNCT
ajbmeb-167	105	17	including	include	VERB
ajbmeb-167	105	18	the	the	DET
ajbmeb-167	105	19	level	level	NOUN
ajbmeb-167	105	20	of	of	ADP
ajbmeb-167	105	21	adoption	adoption	NOUN
ajbmeb-167	105	22	of	of	ADP
ajbmeb-167	105	23	social	social	ADJ
ajbmeb-167	105	24	issues	issue	NOUN
ajbmeb-167	105	25	,	,	PUNCT
ajbmeb-167	105	26	the	the	DET
ajbmeb-167	105	27	amount	amount	NOUN
ajbmeb-167	105	28	of	of	ADP
ajbmeb-167	105	29	attention	attention	NOUN
ajbmeb-167	105	30	to	to	ADP
ajbmeb-167	105	31	intellectual	intellectual	ADJ
ajbmeb-167	105	32	capital	capital	NOUN
ajbmeb-167	105	33	,	,	PUNCT
ajbmeb-167	105	34	the	the	DET
ajbmeb-167	105	35	quality	quality	NOUN
ajbmeb-167	105	36	of	of	ADP
ajbmeb-167	105	37	accounting	accounting	NOUN
ajbmeb-167	105	38	information	information	NOUN
ajbmeb-167	105	39	disclosure	disclosure	NOUN
ajbmeb-167	105	40	,	,	PUNCT
ajbmeb-167	105	41	the	the	DET
ajbmeb-167	105	42	focus	focus	NOUN
ajbmeb-167	105	43	on	on	ADP
ajbmeb-167	105	44	research	research	NOUN
ajbmeb-167	105	45	and	and	CCONJ
ajbmeb-167	105	46	development	development	NOUN
ajbmeb-167	105	47	,	,	PUNCT
ajbmeb-167	105	48	as	as	ADV
ajbmeb-167	105	49	well	well	ADV
ajbmeb-167	105	50	as	as	ADP
ajbmeb-167	105	51	the	the	DET
ajbmeb-167	105	52	extent	extent	NOUN
ajbmeb-167	105	53	to	to	PART
ajbmeb-167	105	54	which	which	PRON
ajbmeb-167	105	55	the	the	DET
ajbmeb-167	105	56	international	international	ADJ
ajbmeb-167	105	57	financial	financial	ADJ
ajbmeb-167	105	58	reporting	reporting	NOUN
ajbmeb-167	105	59	standards	standard	NOUN
ajbmeb-167	105	60	(	(	PUNCT
ajbmeb-167	105	61	ifrs	ifrs	NOUN
ajbmeb-167	105	62	)	)	PUNCT
ajbmeb-167	105	63	has	have	AUX
ajbmeb-167	105	64	been	be	AUX
ajbmeb-167	105	65	adopted	adopt	VERB
ajbmeb-167	105	66	.	.	PUNCT
ajbmeb-167	106	1	7there	7there	NUM
ajbmeb-167	106	2	is	be	AUX
ajbmeb-167	106	3	a	a	DET
ajbmeb-167	106	4	statistically	statistically	ADV
ajbmeb-167	106	5	significant	significant	ADJ
ajbmeb-167	106	6	effect	effect	NOUN
ajbmeb-167	106	7	of	of	ADP
ajbmeb-167	106	8	free	free	ADJ
ajbmeb-167	106	9	cash	cash	NOUN
ajbmeb-167	106	10	flow	flow	NOUN
ajbmeb-167	106	11	on	on	ADP
ajbmeb-167	106	12	the	the	DET
ajbmeb-167	106	13	company	company	NOUN
ajbmeb-167	106	14	's	's	PART
ajbmeb-167	106	15	value	value	NOUN
ajbmeb-167	106	16	for	for	ADP
ajbmeb-167	106	17	iraqi	iraqi	ADJ
ajbmeb-167	106	18	companies	company	NOUN
ajbmeb-167	106	19	,	,	PUNCT
ajbmeb-167	106	20	the	the	DET
ajbmeb-167	106	21	research	research	NOUN
ajbmeb-167	106	22	sample	sample	NOUN
ajbmeb-167	106	23	,	,	PUNCT
ajbmeb-167	106	24	which	which	PRON
ajbmeb-167	106	25	is	be	AUX
ajbmeb-167	106	26	consistent	consistent	ADJ
ajbmeb-167	106	27	with	with	ADP
ajbmeb-167	106	28	the	the	DET
ajbmeb-167	106	29	results	result	NOUN
ajbmeb-167	106	30	of	of	ADP
ajbmeb-167	106	31	a	a	DET
ajbmeb-167	106	32	study	study	NOUN
ajbmeb-167	106	33	,	,	PUNCT
ajbmeb-167	106	34	and	and	CCONJ
ajbmeb-167	106	35	it	it	PRON
ajbmeb-167	106	36	is	be	AUX
ajbmeb-167	106	37	consistent	consistent	ADJ
ajbmeb-167	106	38	with	with	ADP
ajbmeb-167	106	39	the	the	DET
ajbmeb-167	106	40	results	result	NOUN
ajbmeb-167	106	41	of	of	ADP
ajbmeb-167	106	42	each	each	PRON
ajbmeb-167	106	43	of	of	ADP
ajbmeb-167	106	44	the	the	DET
ajbmeb-167	106	45	studies	study	NOUN
ajbmeb-167	106	46	(	(	PUNCT
ajbmeb-167	106	47	al	al	PROPN
ajbmeb-167	106	48	-	-	PUNCT
ajbmeb-167	106	49	sahliyat	sahliyat	PROPN
ajbmeb-167	106	50	,	,	PUNCT
ajbmeb-167	106	51	2016	2016	NUM
ajbmeb-167	106	52	.	.	PUNCT
ajbmeb-167	106	53	)	)	PUNCT
ajbmeb-167	107	1	american	american	PROPN
ajbmeb-167	107	2	journal	journal	PROPN
ajbmeb-167	107	3	of	of	ADP
ajbmeb-167	107	4	business	business	NOUN
ajbmeb-167	107	5	management	management	NOUN
ajbmeb-167	107	6	,	,	PUNCT
ajbmeb-167	107	7	economics	economic	NOUN
ajbmeb-167	107	8	and	and	CCONJ
ajbmeb-167	107	9	banking	banking	NOUN
ajbmeb-167	107	10	volume	volume	NOUN
ajbmeb-167	107	11	6	6	NUM
ajbmeb-167	107	12	,	,	PUNCT
ajbmeb-167	107	13	nov	nov	PROPN
ajbmeb-167	107	14	.	.	PROPN
ajbmeb-167	107	15	,	,	PUNCT
ajbmeb-167	107	16	2022	2022	NUM
ajbmeb-167	107	17	p	p	NOUN
ajbmeb-167	107	18	a	a	DET
ajbmeb-167	107	19	g	g	NOUN
ajbmeb-167	107	20	e	e	NOUN
ajbmeb-167	107	21	|	|	ADV
ajbmeb-167	107	22	30	30	NUM
ajbmeb-167	107	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	107	24	recommendations	recommendation	NOUN
ajbmeb-167	107	25	1increased	1increased	NUM
ajbmeb-167	107	26	interest	interest	NOUN
ajbmeb-167	107	27	in	in	ADP
ajbmeb-167	107	28	the	the	DET
ajbmeb-167	107	29	concept	concept	NOUN
ajbmeb-167	107	30	of	of	ADP
ajbmeb-167	107	31	free	free	ADJ
ajbmeb-167	107	32	cash	cash	NOUN
ajbmeb-167	107	33	flow	flow	NOUN
ajbmeb-167	107	34	(	(	PUNCT
ajbmeb-167	107	35	fcf	fcf	NOUN
ajbmeb-167	107	36	)	)	PUNCT
ajbmeb-167	107	37	by	by	ADP
ajbmeb-167	107	38	companies	company	NOUN
ajbmeb-167	107	39	listed	list	VERB
ajbmeb-167	107	40	on	on	ADP
ajbmeb-167	107	41	the	the	DET
ajbmeb-167	107	42	iraqi	iraqi	ADJ
ajbmeb-167	107	43	stock	stock	NOUN
ajbmeb-167	107	44	exchange	exchange	NOUN
ajbmeb-167	107	45	,	,	PUNCT
ajbmeb-167	107	46	as	as	SCONJ
ajbmeb-167	107	47	it	it	PRON
ajbmeb-167	107	48	is	be	AUX
ajbmeb-167	107	49	one	one	NUM
ajbmeb-167	107	50	of	of	ADP
ajbmeb-167	107	51	the	the	DET
ajbmeb-167	107	52	modern	modern	ADJ
ajbmeb-167	107	53	and	and	CCONJ
ajbmeb-167	107	54	important	important	ADJ
ajbmeb-167	107	55	measures	measure	NOUN
ajbmeb-167	107	56	of	of	ADP
ajbmeb-167	107	57	the	the	DET
ajbmeb-167	107	58	financial	financial	ADJ
ajbmeb-167	107	59	performance	performance	NOUN
ajbmeb-167	107	60	of	of	ADP
ajbmeb-167	107	61	companies	company	NOUN
ajbmeb-167	107	62	and	and	CCONJ
ajbmeb-167	107	63	an	an	DET
ajbmeb-167	107	64	important	important	ADJ
ajbmeb-167	107	65	tool	tool	NOUN
ajbmeb-167	107	66	for	for	ADP
ajbmeb-167	107	67	evaluation	evaluation	NOUN
ajbmeb-167	107	68	.	.	PUNCT
ajbmeb-167	108	1	therefore	therefore	ADV
ajbmeb-167	108	2	,	,	PUNCT
ajbmeb-167	108	3	it	it	PRON
ajbmeb-167	108	4	is	be	AUX
ajbmeb-167	108	5	important	important	ADJ
ajbmeb-167	108	6	to	to	PART
ajbmeb-167	108	7	mention	mention	VERB
ajbmeb-167	108	8	it	it	PRON
ajbmeb-167	108	9	in	in	ADP
ajbmeb-167	108	10	the	the	DET
ajbmeb-167	108	11	published	publish	VERB
ajbmeb-167	108	12	financial	financial	ADJ
ajbmeb-167	108	13	reports	report	NOUN
ajbmeb-167	108	14	as	as	ADP
ajbmeb-167	108	15	other	other	ADJ
ajbmeb-167	108	16	indicators	indicator	NOUN
ajbmeb-167	108	17	.	.	PUNCT
ajbmeb-167	109	1	2the	2the	PRON
ajbmeb-167	109	2	necessity	necessity	NOUN
ajbmeb-167	109	3	for	for	ADP
ajbmeb-167	109	4	companies	company	NOUN
ajbmeb-167	109	5	listed	list	VERB
ajbmeb-167	109	6	in	in	ADP
ajbmeb-167	109	7	the	the	DET
ajbmeb-167	109	8	iraq	iraq	PROPN
ajbmeb-167	109	9	stock	stock	NOUN
ajbmeb-167	109	10	exchange	exchange	PROPN
ajbmeb-167	109	11	to	to	PART
ajbmeb-167	109	12	monitor	monitor	VERB
ajbmeb-167	109	13	the	the	DET
ajbmeb-167	109	14	level	level	NOUN
ajbmeb-167	109	15	of	of	ADP
ajbmeb-167	109	16	free	free	ADJ
ajbmeb-167	109	17	cash	cash	NOUN
ajbmeb-167	109	18	flow	flow	NOUN
ajbmeb-167	109	19	(	(	PUNCT
ajbmeb-167	109	20	fcf	fcf	NOUN
ajbmeb-167	109	21	)	)	PUNCT
ajbmeb-167	109	22	because	because	SCONJ
ajbmeb-167	109	23	of	of	ADP
ajbmeb-167	109	24	its	its	PRON
ajbmeb-167	109	25	impact	impact	NOUN
ajbmeb-167	109	26	on	on	ADP
ajbmeb-167	109	27	the	the	DET
ajbmeb-167	109	28	performance	performance	NOUN
ajbmeb-167	109	29	and	and	CCONJ
ajbmeb-167	109	30	value	value	NOUN
ajbmeb-167	109	31	of	of	ADP
ajbmeb-167	109	32	the	the	DET
ajbmeb-167	109	33	company	company	NOUN
ajbmeb-167	109	34	.	.	PUNCT
ajbmeb-167	110	1	3the	3the	DET
ajbmeb-167	110	2	companies	company	NOUN
ajbmeb-167	110	3	control	control	VERB
ajbmeb-167	110	4	board	board	PROPN
ajbmeb-167	110	5	's	's	PART
ajbmeb-167	110	6	evaluation	evaluation	NOUN
ajbmeb-167	110	7	of	of	ADP
ajbmeb-167	110	8	management	management	NOUN
ajbmeb-167	110	9	decisions	decision	NOUN
ajbmeb-167	110	10	regarding	regard	VERB
ajbmeb-167	110	11	free	free	ADJ
ajbmeb-167	110	12	cash	cash	NOUN
ajbmeb-167	110	13	flow	flow	NOUN
ajbmeb-167	110	14	due	due	ADP
ajbmeb-167	110	15	to	to	ADP
ajbmeb-167	110	16	its	its	PRON
ajbmeb-167	110	17	importance	importance	NOUN
ajbmeb-167	110	18	in	in	ADP
ajbmeb-167	110	19	raising	raise	VERB
ajbmeb-167	110	20	the	the	DET
ajbmeb-167	110	21	value	value	NOUN
ajbmeb-167	110	22	of	of	ADP
ajbmeb-167	110	23	the	the	DET
ajbmeb-167	110	24	company	company	NOUN
ajbmeb-167	110	25	.	.	PUNCT
ajbmeb-167	111	1	4the	4the	NUM
ajbmeb-167	111	2	necessity	necessity	NOUN
ajbmeb-167	111	3	for	for	ADP
ajbmeb-167	111	4	companies	company	NOUN
ajbmeb-167	111	5	listed	list	VERB
ajbmeb-167	111	6	on	on	ADP
ajbmeb-167	111	7	the	the	DET
ajbmeb-167	111	8	iraqi	iraqi	ADJ
ajbmeb-167	111	9	stock	stock	NOUN
ajbmeb-167	111	10	exchange	exchange	NOUN
ajbmeb-167	111	11	to	to	PART
ajbmeb-167	111	12	provide	provide	VERB
ajbmeb-167	111	13	sufficient	sufficient	ADJ
ajbmeb-167	111	14	information	information	NOUN
ajbmeb-167	111	15	about	about	ADP
ajbmeb-167	111	16	the	the	DET
ajbmeb-167	111	17	free	free	ADJ
ajbmeb-167	111	18	cash	cash	NOUN
ajbmeb-167	111	19	flow	flow	NOUN
ajbmeb-167	111	20	(	(	PUNCT
ajbmeb-167	111	21	fcf	fcf	NOUN
ajbmeb-167	111	22	)	)	PUNCT
ajbmeb-167	111	23	and	and	CCONJ
ajbmeb-167	111	24	optional	optional	ADJ
ajbmeb-167	111	25	disclosure	disclosure	NOUN
ajbmeb-167	111	26	about	about	ADP
ajbmeb-167	111	27	it	it	PRON
ajbmeb-167	111	28	because	because	SCONJ
ajbmeb-167	111	29	this	this	DET
ajbmeb-167	111	30	disclosure	disclosure	NOUN
ajbmeb-167	111	31	provides	provide	VERB
ajbmeb-167	111	32	important	important	ADJ
ajbmeb-167	111	33	information	information	NOUN
ajbmeb-167	111	34	for	for	ADP
ajbmeb-167	111	35	all	all	DET
ajbmeb-167	111	36	parties	party	NOUN
ajbmeb-167	111	37	that	that	PRON
ajbmeb-167	111	38	have	have	VERB
ajbmeb-167	111	39	interests	interest	NOUN
ajbmeb-167	111	40	and	and	CCONJ
ajbmeb-167	111	41	objectives	objective	NOUN
ajbmeb-167	111	42	linked	link	VERB
ajbmeb-167	111	43	to	to	ADP
ajbmeb-167	111	44	the	the	DET
ajbmeb-167	111	45	company	company	NOUN
ajbmeb-167	111	46	,	,	PUNCT
ajbmeb-167	111	47	and	and	CCONJ
ajbmeb-167	111	48	helps	help	VERB
ajbmeb-167	111	49	them	they	PRON
ajbmeb-167	111	50	in	in	ADP
ajbmeb-167	111	51	making	make	VERB
ajbmeb-167	111	52	investment	investment	NOUN
ajbmeb-167	111	53	decisions	decision	NOUN
ajbmeb-167	111	54	related	relate	VERB
ajbmeb-167	111	55	to	to	ADP
ajbmeb-167	111	56	the	the	DET
ajbmeb-167	111	57	company	company	NOUN
ajbmeb-167	111	58	.	.	PUNCT
ajbmeb-167	112	1	5studying	5studye	VERB
ajbmeb-167	112	2	and	and	CCONJ
ajbmeb-167	112	3	analyzing	analyze	VERB
ajbmeb-167	112	4	the	the	DET
ajbmeb-167	112	5	financial	financial	ADJ
ajbmeb-167	112	6	data	datum	NOUN
ajbmeb-167	112	7	for	for	ADP
ajbmeb-167	112	8	making	make	VERB
ajbmeb-167	112	9	investment	investment	NOUN
ajbmeb-167	112	10	decisions	decision	NOUN
ajbmeb-167	112	11	in	in	ADP
ajbmeb-167	112	12	detail	detail	NOUN
ajbmeb-167	112	13	and	and	CCONJ
ajbmeb-167	112	14	following	follow	VERB
ajbmeb-167	112	15	the	the	DET
ajbmeb-167	112	16	methods	method	NOUN
ajbmeb-167	112	17	of	of	ADP
ajbmeb-167	112	18	evaluating	evaluate	VERB
ajbmeb-167	112	19	investment	investment	NOUN
ajbmeb-167	112	20	projects	project	NOUN
ajbmeb-167	112	21	to	to	PART
ajbmeb-167	112	22	prevent	prevent	VERB
ajbmeb-167	112	23	wrong	wrong	ADJ
ajbmeb-167	112	24	investment	investment	NOUN
ajbmeb-167	112	25	decisions	decision	NOUN
ajbmeb-167	112	26	(	(	PUNCT
ajbmeb-167	112	27	suboptimal	suboptimal	ADJ
ajbmeb-167	112	28	)	)	PUNCT
ajbmeb-167	112	29	that	that	PRON
ajbmeb-167	112	30	result	result	VERB
ajbmeb-167	112	31	in	in	ADP
ajbmeb-167	112	32	huge	huge	ADJ
ajbmeb-167	112	33	irreversible	irreversible	ADJ
ajbmeb-167	112	34	losses	loss	NOUN
ajbmeb-167	112	35	.	.	PUNCT
ajbmeb-167	113	1	6since	6since	NUM
ajbmeb-167	113	2	the	the	DET
ajbmeb-167	113	3	issue	issue	NOUN
ajbmeb-167	113	4	of	of	ADP
ajbmeb-167	113	5	the	the	DET
ajbmeb-167	113	6	impact	impact	NOUN
ajbmeb-167	113	7	of	of	ADP
ajbmeb-167	113	8	free	free	ADJ
ajbmeb-167	113	9	cash	cash	NOUN
ajbmeb-167	113	10	flow	flow	NOUN
ajbmeb-167	113	11	on	on	ADP
ajbmeb-167	113	12	the	the	DET
ajbmeb-167	113	13	efficiency	efficiency	NOUN
ajbmeb-167	113	14	of	of	ADP
ajbmeb-167	113	15	investment	investment	NOUN
ajbmeb-167	113	16	decisions	decision	NOUN
ajbmeb-167	113	17	and	and	CCONJ
ajbmeb-167	113	18	their	their	PRON
ajbmeb-167	113	19	reflection	reflection	NOUN
ajbmeb-167	113	20	on	on	ADP
ajbmeb-167	113	21	the	the	DET
ajbmeb-167	113	22	value	value	NOUN
ajbmeb-167	113	23	of	of	ADP
ajbmeb-167	113	24	the	the	DET
ajbmeb-167	113	25	company	company	NOUN
ajbmeb-167	113	26	needs	need	VERB
ajbmeb-167	113	27	more	more	ADJ
ajbmeb-167	113	28	research	research	NOUN
ajbmeb-167	113	29	and	and	CCONJ
ajbmeb-167	113	30	study	study	NOUN
ajbmeb-167	113	31	,	,	PUNCT
ajbmeb-167	113	32	the	the	DET
ajbmeb-167	113	33	researcher	researcher	NOUN
ajbmeb-167	113	34	recommends	recommend	VERB
ajbmeb-167	113	35	,	,	PUNCT
ajbmeb-167	113	36	in	in	ADP
ajbmeb-167	113	37	this	this	DET
ajbmeb-167	113	38	context	context	NOUN
ajbmeb-167	113	39	,	,	PUNCT
ajbmeb-167	113	40	to	to	PART
ajbmeb-167	113	41	conduct	conduct	VERB
ajbmeb-167	113	42	other	other	ADJ
ajbmeb-167	113	43	specialized	specialized	ADJ
ajbmeb-167	113	44	research	research	NOUN
ajbmeb-167	113	45	that	that	PRON
ajbmeb-167	113	46	takes	take	VERB
ajbmeb-167	113	47	into	into	ADP
ajbmeb-167	113	48	account	account	NOUN
ajbmeb-167	113	49	the	the	DET
ajbmeb-167	113	50	following	following	NOUN
ajbmeb-167	113	51	:	:	PUNCT
ajbmeb-167	113	52	a.	a.	NOUN
ajbmeb-167	113	53	the	the	DET
ajbmeb-167	113	54	impact	impact	NOUN
ajbmeb-167	113	55	of	of	ADP
ajbmeb-167	113	56	free	free	ADJ
ajbmeb-167	113	57	cash	cash	NOUN
ajbmeb-167	113	58	flow	flow	NOUN
ajbmeb-167	113	59	and	and	CCONJ
ajbmeb-167	113	60	the	the	DET
ajbmeb-167	113	61	efficiency	efficiency	NOUN
ajbmeb-167	113	62	of	of	ADP
ajbmeb-167	113	63	investment	investment	NOUN
ajbmeb-167	113	64	decisions	decision	NOUN
ajbmeb-167	113	65	on	on	ADP
ajbmeb-167	113	66	the	the	DET
ajbmeb-167	113	67	continuity	continuity	NOUN
ajbmeb-167	113	68	of	of	ADP
ajbmeb-167	113	69	the	the	DET
ajbmeb-167	113	70	company	company	NOUN
ajbmeb-167	113	71	.	.	PUNCT
ajbmeb-167	114	1	b.	b.	PROPN
ajbmeb-167	114	2	b	b	PROPN
ajbmeb-167	115	1	the	the	DET
ajbmeb-167	115	2	impact	impact	NOUN
ajbmeb-167	115	3	of	of	ADP
ajbmeb-167	115	4	free	free	ADJ
ajbmeb-167	115	5	cash	cash	NOUN
ajbmeb-167	115	6	flow	flow	NOUN
ajbmeb-167	115	7	on	on	ADP
ajbmeb-167	115	8	the	the	DET
ajbmeb-167	115	9	financial	financial	ADJ
ajbmeb-167	115	10	policies	policy	NOUN
ajbmeb-167	115	11	of	of	ADP
ajbmeb-167	115	12	companies	company	NOUN
ajbmeb-167	115	13	.	.	PUNCT
ajbmeb-167	116	1	c.	c.	PROPN
ajbmeb-167	116	2	cfree	cfree	ADJ
ajbmeb-167	116	3	cash	cash	NOUN
ajbmeb-167	116	4	flow	flow	NOUN
ajbmeb-167	116	5	and	and	CCONJ
ajbmeb-167	116	6	profit	profit	NOUN
ajbmeb-167	116	7	management	management	NOUN
ajbmeb-167	116	8	.	.	PUNCT
ajbmeb-167	117	1	references	reference	NOUN
ajbmeb-167	117	2	1	1	NUM
ajbmeb-167	117	3	.	.	PUNCT
ajbmeb-167	117	4	abbas	abbas	PROPN
ajbmeb-167	117	5	,	,	PUNCT
ajbmeb-167	117	6	zahraa	zahraa	PROPN
ajbmeb-167	117	7	hussein	hussein	PROPN
ajbmeb-167	117	8	.	.	PUNCT
ajbmeb-167	118	1	(	(	PUNCT
ajbmeb-167	118	2	2021	2021	NUM
ajbmeb-167	118	3	)	)	PUNCT
ajbmeb-167	118	4	.	.	PUNCT
ajbmeb-167	119	1	“	"	PUNCT
ajbmeb-167	119	2	free	free	ADJ
ajbmeb-167	119	3	cash	cash	NOUN
ajbmeb-167	119	4	flows	flow	NOUN
ajbmeb-167	119	5	and	and	CCONJ
ajbmeb-167	119	6	their	their	PRON
ajbmeb-167	119	7	impact	impact	NOUN
ajbmeb-167	119	8	on	on	ADP
ajbmeb-167	119	9	agency	agency	NOUN
ajbmeb-167	119	10	cost	cost	NOUN
ajbmeb-167	119	11	and	and	CCONJ
ajbmeb-167	119	12	financial	financial	ADJ
ajbmeb-167	119	13	performance	performance	NOUN
ajbmeb-167	119	14	of	of	ADP
ajbmeb-167	119	15	a	a	DET
ajbmeb-167	119	16	sample	sample	NOUN
ajbmeb-167	119	17	of	of	ADP
ajbmeb-167	119	18	banks	bank	NOUN
ajbmeb-167	119	19	listed	list	VERB
ajbmeb-167	119	20	in	in	ADP
ajbmeb-167	119	21	the	the	DET
ajbmeb-167	119	22	iraq	iraq	PROPN
ajbmeb-167	119	23	stock	stock	NOUN
ajbmeb-167	119	24	exchange	exchange	PROPN
ajbmeb-167	119	25	.	.	PUNCT
ajbmeb-167	119	26	”	"	PUNCT
ajbmeb-167	120	1	kufa	kufa	PROPN
ajbmeb-167	120	2	university	university	PROPN
ajbmeb-167	120	3	,	,	PUNCT
ajbmeb-167	120	4	college	college	NOUN
ajbmeb-167	120	5	of	of	ADP
ajbmeb-167	120	6	administration	administration	NOUN
ajbmeb-167	120	7	and	and	CCONJ
ajbmeb-167	120	8	economics	economic	NOUN
ajbmeb-167	120	9	,	,	PUNCT
ajbmeb-167	120	10	a	a	DET
ajbmeb-167	120	11	master	master	NOUN
ajbmeb-167	120	12	’s	’s	PART
ajbmeb-167	120	13	thesis	thesis	NOUN
ajbmeb-167	120	14	.	.	PUNCT
ajbmeb-167	121	1	2	2	X
ajbmeb-167	121	2	.	.	X
ajbmeb-167	121	3	ajmal	ajmal	PROPN
ajbmeb-167	121	4	,	,	PUNCT
ajbmeb-167	121	5	m.m	m.m	PROPN
ajbmeb-167	121	6	.	.	PROPN
ajbmeb-167	121	7	,saleem	,saleem	PROPN
ajbmeb-167	121	8	,	,	PUNCT
ajbmeb-167	121	9	q.	q.	PROPN
ajbmeb-167	121	10	,zaheer	,zaheer	PUNCT
ajbmeb-167	121	11	,	,	PUNCT
ajbmeb-167	121	12	m.a	m.a	PROPN
ajbmeb-167	121	13	.	.	PROPN
ajbmeb-167	121	14	,&ullah	,&ullah	PUNCT
ajbmeb-167	121	15	,	,	PUNCT
ajbmeb-167	121	16	k.(2022).free	k.(2022).free	NOUN
ajbmeb-167	121	17	cash	cash	NOUN
ajbmeb-167	121	18	flow	flow	NOUN
ajbmeb-167	121	19	indicators	indicator	NOUN
ajbmeb-167	121	20	in	in	ADP
ajbmeb-167	121	21	textile	textile	NOUN
ajbmeb-167	121	22	sector	sector	NOUN
ajbmeb-167	121	23	of	of	ADP
ajbmeb-167	121	24	pakistan	pakistan	PROPN
ajbmeb-167	121	25	.	.	PUNCT
ajbmeb-167	122	1	journal	journal	PROPN
ajbmeb-167	122	2	of	of	ADP
ajbmeb-167	122	3	isoss,8(1),183	isoss,8(1),183	PROPN
ajbmeb-167	122	4	-	-	PUNCT
ajbmeb-167	122	5	192	192	NUM
ajbmeb-167	122	6	.	.	PUNCT
ajbmeb-167	123	1	3	3	X
ajbmeb-167	123	2	.	.	X
ajbmeb-167	123	3	alzararee	alzararee	NOUN
ajbmeb-167	123	4	,	,	PUNCT
ajbmeb-167	123	5	a.	a.	NOUN
ajbmeb-167	123	6	,&al	,&al	PUNCT
ajbmeb-167	123	7	-	-	PUNCT
ajbmeb-167	123	8	azzawi	azzawi	ADJ
ajbmeb-167	123	9	,	,	PUNCT
ajbmeb-167	123	10	a.(2014).the	a.(2014).the	DET
ajbmeb-167	123	11	impact	impact	NOUN
ajbmeb-167	123	12	of	of	ADP
ajbmeb-167	123	13	free	free	ADJ
ajbmeb-167	123	14	cash	cash	NOUN
ajbmeb-167	123	15	flow	flow	NOUN
ajbmeb-167	123	16	on	on	ADP
ajbmeb-167	123	17	market	market	NOUN
ajbmeb-167	123	18	value	value	NOUN
ajbmeb-167	123	19	of	of	ADP
ajbmeb-167	123	20	firm	firm	ADJ
ajbmeb-167	123	21	.global	.global	INTJ
ajbmeb-167	123	22	review	review	NOUN
ajbmeb-167	123	23	of	of	ADP
ajbmeb-167	123	24	accounting	accounting	NOUN
ajbmeb-167	123	25	and	and	CCONJ
ajbmeb-167	123	26	finance,5(2),56	finance,5(2),56	NOUN
ajbmeb-167	123	27	-	-	PUNCT
ajbmeb-167	123	28	63	63	NUM
ajbmeb-167	123	29	.	.	PUNCT
ajbmeb-167	124	1	4	4	NUM
ajbmeb-167	124	2	.	.	X
ajbmeb-167	124	3	alam	alam	PROPN
ajbmeb-167	124	4	,	,	PUNCT
ajbmeb-167	124	5	n.	n.	NOUN
ajbmeb-167	124	6	,&gupta	,&gupta	PUNCT
ajbmeb-167	124	7	,	,	PUNCT
ajbmeb-167	124	8	a.(2018).does	a.(2018).does	AUX
ajbmeb-167	124	9	hedging	hedging	NOUN
ajbmeb-167	124	10	enhance	enhance	NOUN
ajbmeb-167	124	11	firm	firm	ADJ
ajbmeb-167	124	12	value	value	NOUN
ajbmeb-167	124	13	in	in	ADP
ajbmeb-167	124	14	good	good	ADJ
ajbmeb-167	124	15	and	and	CCONJ
ajbmeb-167	124	16	bad	bad	ADJ
ajbmeb-167	124	17	times	time	NOUN
ajbmeb-167	124	18	.	.	PUNCT
ajbmeb-167	125	1	international	international	ADJ
ajbmeb-167	125	2	journal	journal	PROPN
ajbmeb-167	125	3	of	of	ADP
ajbmeb-167	125	4	accounting	accounting	PROPN
ajbmeb-167	125	5	&	&	CCONJ
ajbmeb-167	125	6	information	information	NOUN
ajbmeb-167	125	7	management	management	NOUN
ajbmeb-167	125	8	,	,	PUNCT
ajbmeb-167	125	9	26(1),132	26(1),132	NUM
ajbmeb-167	125	10	-	-	SYM
ajbmeb-167	125	11	152	152	NUM
ajbmeb-167	125	12	.	.	PUNCT
ajbmeb-167	126	1	5	5	NUM
ajbmeb-167	126	2	.	.	X
ajbmeb-167	126	3	ali	ali	PROPN
ajbmeb-167	126	4	,	,	PUNCT
ajbmeb-167	126	5	maher	maher	PROPN
ajbmeb-167	126	6	naji	naji	PROPN
ajbmeb-167	126	7	.	.	PUNCT
ajbmeb-167	127	1	(	(	PUNCT
ajbmeb-167	127	2	2021	2021	NUM
ajbmeb-167	127	3	)	)	PUNCT
ajbmeb-167	127	4	.	.	PUNCT
ajbmeb-167	128	1	“	"	PUNCT
ajbmeb-167	128	2	the	the	DET
ajbmeb-167	128	3	effect	effect	NOUN
ajbmeb-167	128	4	of	of	ADP
ajbmeb-167	128	5	the	the	DET
ajbmeb-167	128	6	ownership	ownership	NOUN
ajbmeb-167	128	7	structure	structure	NOUN
ajbmeb-167	128	8	on	on	ADP
ajbmeb-167	128	9	the	the	DET
ajbmeb-167	128	10	efficiency	efficiency	NOUN
ajbmeb-167	128	11	of	of	ADP
ajbmeb-167	128	12	investment	investment	NOUN
ajbmeb-167	128	13	decisions	decision	NOUN
ajbmeb-167	128	14	and	and	CCONJ
ajbmeb-167	128	15	its	its	PRON
ajbmeb-167	128	16	reflection	reflection	NOUN
ajbmeb-167	128	17	on	on	ADP
ajbmeb-167	128	18	the	the	DET
ajbmeb-167	128	19	value	value	NOUN
ajbmeb-167	128	20	of	of	ADP
ajbmeb-167	128	21	the	the	DET
ajbmeb-167	128	22	company	company	NOUN
ajbmeb-167	128	23	.	.	PUNCT
ajbmeb-167	128	24	”	"	PUNCT
ajbmeb-167	129	1	karbala	karbala	PROPN
ajbmeb-167	129	2	university	university	PROPN
ajbmeb-167	129	3	,	,	PUNCT
ajbmeb-167	129	4	college	college	NOUN
ajbmeb-167	129	5	of	of	ADP
ajbmeb-167	129	6	administration	administration	NOUN
ajbmeb-167	129	7	and	and	CCONJ
ajbmeb-167	129	8	economics	economic	NOUN
ajbmeb-167	129	9	,	,	PUNCT
ajbmeb-167	129	10	phd	phd	NOUN
ajbmeb-167	129	11	thesis	thesis	NOUN
ajbmeb-167	129	12	.	.	PUNCT
ajbmeb-167	130	1	6	6	NUM
ajbmeb-167	130	2	.	.	X
ajbmeb-167	130	3	alnawaiseh	alnawaiseh	PROPN
ajbmeb-167	130	4	,	,	PUNCT
ajbmeb-167	130	5	m.a.l.i	m.a.l.i	PROPN
ajbmeb-167	130	6	,	,	PUNCT
ajbmeb-167	130	7	alomari	alomari	PROPN
ajbmeb-167	130	8	,	,	PUNCT
ajbmeb-167	130	9	r.m	r.m	PROPN
ajbmeb-167	130	10	.	.	PROPN
ajbmeb-167	130	11	,alrawashdeh	,alrawashdeh	PROPN
ajbmeb-167	130	12	,	,	PUNCT
ajbmeb-167	130	13	f.	f.	PROPN
ajbmeb-167	130	14	,&alnawaiseh	,&alnawaiseh	PROPN
ajbmeb-167	130	15	,	,	PUNCT
ajbmeb-167	130	16	m.b.(2017).the	m.b.(2017).the	DET
ajbmeb-167	130	17	effect	effect	NOUN
ajbmeb-167	130	18	of	of	ADP
ajbmeb-167	130	19	free	free	ADJ
ajbmeb-167	130	20	cash	cash	NOUN
ajbmeb-167	130	21	flow	flow	NOUN
ajbmeb-167	130	22	on	on	ADP
ajbmeb-167	130	23	the	the	DET
ajbmeb-167	130	24	company	company	NOUN
ajbmeb-167	130	25	's	's	PART
ajbmeb-167	130	26	financial	financial	ADJ
ajbmeb-167	130	27	polices	police	NOUN
ajbmeb-167	130	28	:	:	PUNCT
ajbmeb-167	130	29	evidence	evidence	NOUN
ajbmeb-167	130	30	from	from	ADP
ajbmeb-167	130	31	jordan	jordan	PROPN
ajbmeb-167	130	32	.	.	PUNCT
ajbmeb-167	131	1	international	international	ADJ
ajbmeb-167	131	2	journal	journal	PROPN
ajbmeb-167	131	3	economic	economic	ADJ
ajbmeb-167	131	4	research,14,1	research,14,1	NOUN
ajbmeb-167	131	5	-	-	SYM
ajbmeb-167	131	6	9	9	NUM
ajbmeb-167	131	7	.	.	NOUN
ajbmeb-167	131	8	7	7	NUM
ajbmeb-167	131	9	.	.	X
ajbmeb-167	131	10	altaf	altaf	NOUN
ajbmeb-167	131	11	,	,	PUNCT
ajbmeb-167	131	12	n.(2018).do	n.(2018).do	ADJ
ajbmeb-167	131	13	financial	financial	ADJ
ajbmeb-167	131	14	development	development	NOUN
ajbmeb-167	131	15	and	and	CCONJ
ajbmeb-167	131	16	law	law	NOUN
ajbmeb-167	131	17	enforceability	enforceability	NOUN
ajbmeb-167	131	18	effect	effect	NOUN
ajbmeb-167	131	19	the	the	DET
ajbmeb-167	131	20	relationship	relationship	NOUN
ajbmeb-167	131	21	between	between	ADP
ajbmeb-167	131	22	net	net	ADJ
ajbmeb-167	131	23	working	working	NOUN
ajbmeb-167	131	24	capital	capital	NOUN
ajbmeb-167	131	25	and	and	CCONJ
ajbmeb-167	131	26	firm	firm	ADJ
ajbmeb-167	131	27	value	value	NOUN
ajbmeb-167	131	28	?	?	PUNCT
ajbmeb-167	131	29	empirical	empirical	ADJ
ajbmeb-167	131	30	evidence	evidence	NOUN
ajbmeb-167	131	31	from	from	ADP
ajbmeb-167	131	32	asia	asia	PROPN
ajbmeb-167	131	33	.american	.american	PUNCT
ajbmeb-167	131	34	journal	journal	PROPN
ajbmeb-167	131	35	of	of	ADP
ajbmeb-167	131	36	business,33(3),120	business,33(3),120	NOUN
ajbmeb-167	131	37	-	-	X
ajbmeb-167	131	38	132	132	NUM
ajbmeb-167	131	39	.	.	PUNCT
ajbmeb-167	132	1	american	american	ADJ
ajbmeb-167	132	2	journal	journal	PROPN
ajbmeb-167	132	3	of	of	ADP
ajbmeb-167	132	4	business	business	NOUN
ajbmeb-167	132	5	management	management	NOUN
ajbmeb-167	132	6	,	,	PUNCT
ajbmeb-167	132	7	economics	economic	NOUN
ajbmeb-167	132	8	and	and	CCONJ
ajbmeb-167	132	9	banking	banking	NOUN
ajbmeb-167	132	10	volume	volume	NOUN
ajbmeb-167	132	11	6	6	NUM
ajbmeb-167	132	12	,	,	PUNCT
ajbmeb-167	132	13	nov	nov	PROPN
ajbmeb-167	132	14	.	.	PROPN
ajbmeb-167	132	15	,	,	PUNCT
ajbmeb-167	132	16	2022	2022	NUM
ajbmeb-167	132	17	p	p	NOUN
ajbmeb-167	132	18	a	a	DET
ajbmeb-167	132	19	g	g	NOUN
ajbmeb-167	132	20	e	e	NOUN
ajbmeb-167	132	21	|	|	NOUN
ajbmeb-167	132	22	31	31	NUM
ajbmeb-167	132	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	132	24	8	8	NUM
ajbmeb-167	132	25	.	.	PUNCT
ajbmeb-167	133	1	al	al	PROPN
ajbmeb-167	133	2	-	-	PUNCT
ajbmeb-167	133	3	zayyat	zayyat	PROPN
ajbmeb-167	133	4	,	,	PUNCT
ajbmeb-167	133	5	safwan	safwan	PROPN
ajbmeb-167	133	6	abdel	abdel	PROPN
ajbmeb-167	133	7	karim	karim	PROPN
ajbmeb-167	133	8	.	.	PUNCT
ajbmeb-167	134	1	(	(	PUNCT
ajbmeb-167	134	2	2014	2014	NUM
ajbmeb-167	134	3	)	)	PUNCT
ajbmeb-167	134	4	.	.	PUNCT
ajbmeb-167	135	1	“	"	PUNCT
ajbmeb-167	135	2	agency	agency	NOUN
ajbmeb-167	135	3	costs	cost	NOUN
ajbmeb-167	135	4	for	for	ADP
ajbmeb-167	135	5	free	free	ADJ
ajbmeb-167	135	6	cash	cash	NOUN
ajbmeb-167	135	7	flows	flow	NOUN
ajbmeb-167	135	8	and	and	CCONJ
ajbmeb-167	135	9	their	their	PRON
ajbmeb-167	135	10	impact	impact	NOUN
ajbmeb-167	135	11	on	on	ADP
ajbmeb-167	135	12	the	the	DET
ajbmeb-167	135	13	performance	performance	NOUN
ajbmeb-167	135	14	and	and	CCONJ
ajbmeb-167	135	15	value	value	NOUN
ajbmeb-167	135	16	of	of	ADP
ajbmeb-167	135	17	the	the	DET
ajbmeb-167	135	18	company	company	NOUN
ajbmeb-167	135	19	:	:	PUNCT
ajbmeb-167	135	20	a	a	DET
ajbmeb-167	135	21	field	field	NOUN
ajbmeb-167	135	22	study	study	NOUN
ajbmeb-167	135	23	on	on	ADP
ajbmeb-167	135	24	companies	company	NOUN
ajbmeb-167	135	25	listed	list	VERB
ajbmeb-167	135	26	on	on	ADP
ajbmeb-167	135	27	the	the	DET
ajbmeb-167	135	28	amman	amman	PROPN
ajbmeb-167	135	29	stock	stock	PROPN
ajbmeb-167	135	30	exchange	exchange	PROPN
ajbmeb-167	135	31	.	.	PUNCT
ajbmeb-167	135	32	”	"	PUNCT
ajbmeb-167	136	1	yarmouk	yarmouk	CCONJ
ajbmeb-167	136	2	university	university	NOUN
ajbmeb-167	136	3	,	,	PUNCT
ajbmeb-167	136	4	faculty	faculty	NOUN
ajbmeb-167	136	5	of	of	ADP
ajbmeb-167	136	6	economics	economic	NOUN
ajbmeb-167	136	7	and	and	CCONJ
ajbmeb-167	136	8	administrative	administrative	ADJ
ajbmeb-167	136	9	sciences	science	NOUN
ajbmeb-167	136	10	,	,	PUNCT
ajbmeb-167	136	11	master	master	NOUN
ajbmeb-167	136	12	's	's	PART
ajbmeb-167	136	13	thesis	thesis	NOUN
ajbmeb-167	136	14	.	.	PUNCT
ajbmeb-167	137	1	9	9	X
ajbmeb-167	137	2	.	.	X
ajbmeb-167	137	3	ambreen	ambreen	ADJ
ajbmeb-167	137	4	,	,	PUNCT
ajbmeb-167	137	5	s.	s.	PROPN
ajbmeb-167	137	6	,&aftab	,&aftab	PROPN
ajbmeb-167	137	7	,	,	PUNCT
ajbmeb-167	137	8	j.(2016).impact	j.(2016).impact	ADJ
ajbmeb-167	137	9	of	of	ADP
ajbmeb-167	137	10	free	free	ADJ
ajbmeb-167	137	11	cash	cash	NOUN
ajbmeb-167	137	12	flow	flow	NOUN
ajbmeb-167	137	13	on	on	ADP
ajbmeb-167	137	14	profitability	profitability	NOUN
ajbmeb-167	137	15	of	of	ADP
ajbmeb-167	137	16	firms	firm	NOUN
ajbmeb-167	137	17	listed	list	VERB
ajbmeb-167	137	18	in	in	ADP
ajbmeb-167	137	19	karachi	karachi	PROPN
ajbmeb-167	137	20	stock	stock	PROPN
ajbmeb-167	137	21	exchange	exchange	PROPN
ajbmeb-167	137	22	.euro	.euro	PROPN
ajbmeb-167	137	23	-	-	PUNCT
ajbmeb-167	137	24	asian	asian	ADJ
ajbmeb-167	137	25	journal	journal	NOUN
ajbmeb-167	137	26	of	of	ADP
ajbmeb-167	137	27	economics	economic	NOUN
ajbmeb-167	137	28	and	and	CCONJ
ajbmeb-167	137	29	finance,4(4),113	finance,4(4),113	PROPN
ajbmeb-167	137	30	-	-	SYM
ajbmeb-167	137	31	122	122	NUM
ajbmeb-167	137	32	.	.	PUNCT
ajbmeb-167	138	1	10	10	NUM
ajbmeb-167	138	2	.	.	PUNCT
ajbmeb-167	139	1	annual	annual	ADJ
ajbmeb-167	139	2	financial	financial	ADJ
ajbmeb-167	139	3	reports	report	NOUN
ajbmeb-167	139	4	(	(	PUNCT
ajbmeb-167	139	5	2011	2011	NUM
ajbmeb-167	139	6	-	-	SYM
ajbmeb-167	139	7	2020	2020	NUM
ajbmeb-167	139	8	)	)	PUNCT
ajbmeb-167	139	9	for	for	ADP
ajbmeb-167	139	10	research	research	NOUN
ajbmeb-167	139	11	sample	sample	NOUN
ajbmeb-167	139	12	banks	bank	NOUN
ajbmeb-167	139	13	issued	issue	VERB
ajbmeb-167	139	14	by	by	ADP
ajbmeb-167	139	15	the	the	DET
ajbmeb-167	139	16	iraq	iraq	PROPN
ajbmeb-167	139	17	stock	stock	NOUN
ajbmeb-167	139	18	exchange	exchange	NOUN
ajbmeb-167	139	19	.	.	PUNCT
ajbmeb-167	140	1	11	11	NUM
ajbmeb-167	140	2	.	.	X
ajbmeb-167	140	3	berzkalne	berzkalne	PROPN
ajbmeb-167	140	4	,	,	PUNCT
ajbmeb-167	140	5	i.	i.	PROPN
ajbmeb-167	140	6	,&zelgalve	,&zelgalve	PUNCT
ajbmeb-167	140	7	,	,	PUNCT
ajbmeb-167	140	8	e.(2014).intellectual	e.(2014).intellectual	ADJ
ajbmeb-167	140	9	capital	capital	NOUN
ajbmeb-167	140	10	and	and	CCONJ
ajbmeb-167	140	11	company	company	NOUN
ajbmeb-167	140	12	value	value	NOUN
ajbmeb-167	140	13	.	.	PUNCT
ajbmeb-167	141	1	social	social	ADJ
ajbmeb-167	141	2	and	and	CCONJ
ajbmeb-167	141	3	behavioral	behavioral	ADJ
ajbmeb-167	141	4	sciences,887	sciences,887	PROPN
ajbmeb-167	141	5	-	-	PUNCT
ajbmeb-167	141	6	896	896	NUM
ajbmeb-167	141	7	.	.	PUNCT
ajbmeb-167	142	1	12	12	NUM
ajbmeb-167	142	2	.	.	PUNCT
ajbmeb-167	143	1	bhandari	bhandari	PROPN
ajbmeb-167	143	2	,	,	PUNCT
ajbmeb-167	143	3	s.b	s.b	PROPN
ajbmeb-167	143	4	.	.	PROPN
ajbmeb-167	143	5	,&adams	,&adams	PROPN
ajbmeb-167	143	6	,	,	PUNCT
ajbmeb-167	143	7	m.t.(2017).on	m.t.(2017).on	PROPN
ajbmeb-167	143	8	the	the	DET
ajbmeb-167	143	9	definition	definition	NOUN
ajbmeb-167	143	10	,	,	PUNCT
ajbmeb-167	143	11	measurement	measurement	NOUN
ajbmeb-167	143	12	,	,	PUNCT
ajbmeb-167	143	13	and	and	CCONJ
ajbmeb-167	143	14	use	use	NOUN
ajbmeb-167	143	15	of	of	ADP
ajbmeb-167	143	16	the	the	DET
ajbmeb-167	143	17	free	free	ADJ
ajbmeb-167	143	18	cash	cash	NOUN
ajbmeb-167	143	19	flow	flow	NOUN
ajbmeb-167	143	20	concept	concept	NOUN
ajbmeb-167	143	21	in	in	ADP
ajbmeb-167	143	22	financial	financial	ADJ
ajbmeb-167	143	23	reporting	reporting	NOUN
ajbmeb-167	143	24	and	and	CCONJ
ajbmeb-167	143	25	analysis	analysis	NOUN
ajbmeb-167	143	26	:	:	PUNCT
ajbmeb-167	143	27	a	a	DET
ajbmeb-167	143	28	review	review	NOUN
ajbmeb-167	143	29	and	and	CCONJ
ajbmeb-167	143	30	recommendations	recommendation	NOUN
ajbmeb-167	143	31	.	.	PUNCT
ajbmeb-167	144	1	journal	journal	NOUN
ajbmeb-167	144	2	of	of	ADP
ajbmeb-167	144	3	accounting	accounting	NOUN
ajbmeb-167	144	4	and	and	CCONJ
ajbmeb-167	144	5	finance	finance	NOUN
ajbmeb-167	144	6	,	,	PUNCT
ajbmeb-167	144	7	17(1),11	17(1),11	NUM
ajbmeb-167	144	8	-	-	SYM
ajbmeb-167	144	9	19	19	NUM
ajbmeb-167	144	10	.	.	NOUN
ajbmeb-167	144	11	13	13	NUM
ajbmeb-167	144	12	.	.	PUNCT
ajbmeb-167	145	1	boapeah	boapeah	NOUN
ajbmeb-167	145	2	,	,	PUNCT
ajbmeb-167	145	3	h.a	h.a	PROPN
ajbmeb-167	145	4	.	.	PROPN
ajbmeb-167	145	5	,machokoto	,machokoto	PROPN
ajbmeb-167	145	6	,	,	PUNCT
ajbmeb-167	145	7	m.	m.	NOUN
ajbmeb-167	145	8	,amoah	,amoah	PROPN
ajbmeb-167	145	9	,	,	PUNCT
ajbmeb-167	145	10	j.a	j.a	PROPN
ajbmeb-167	145	11	.	.	PROPN
ajbmeb-167	145	12	,tunyi	,tunyi	PROPN
ajbmeb-167	145	13	,	,	PUNCT
ajbmeb-167	145	14	a.	a.	NOUN
ajbmeb-167	145	15	,&fosu	,&fosu	PUNCT
ajbmeb-167	145	16	,	,	PUNCT
ajbmeb-167	145	17	s.(2020).ifrs	s.(2020).ifrs	ADJ
ajbmeb-167	145	18	adoption	adoption	NOUN
ajbmeb-167	145	19	and	and	CCONJ
ajbmeb-167	145	20	firm	firm	ADJ
ajbmeb-167	145	21	value	value	NOUN
ajbmeb-167	145	22	:	:	PUNCT
ajbmeb-167	145	23	african	african	ADJ
ajbmeb-167	145	24	evidence	evidence	NOUN
ajbmeb-167	145	25	.	.	PUNCT
ajbmeb-167	146	1	accounting	account	VERB
ajbmeb-167	146	2	forum,44(3),1	forum,44(3),1	PROPN
ajbmeb-167	146	3	-	-	PUNCT
ajbmeb-167	146	4	33	33	NUM
ajbmeb-167	146	5	.	.	PUNCT
ajbmeb-167	146	6	14	14	NUM
ajbmeb-167	146	7	.	.	PUNCT
ajbmeb-167	147	1	brigham	brigham	PROPN
ajbmeb-167	147	2	,	,	PUNCT
ajbmeb-167	147	3	e.f	e.f	PROPN
ajbmeb-167	147	4	.	.	PROPN
ajbmeb-167	147	5	,&houston	,&houston	PROPN
ajbmeb-167	147	6	,	,	PUNCT
ajbmeb-167	147	7	j.f.(2019).fundamentals	j.f.(2019).fundamental	NOUN
ajbmeb-167	147	8	of	of	ADP
ajbmeb-167	147	9	financial	financial	ADJ
ajbmeb-167	147	10	management	management	NOUN
ajbmeb-167	147	11	.15th	.15th	PUNCT
ajbmeb-167	147	12	editiuon	editiuon	NOUN
ajbmeb-167	147	13	,	,	PUNCT
ajbmeb-167	147	14	boston	boston	PROPN
ajbmeb-167	147	15	,	,	PUNCT
ajbmeb-167	147	16	cengage	cengage	PROPN
ajbmeb-167	147	17	learning	learning	PROPN
ajbmeb-167	147	18	inc	inc	PROPN
ajbmeb-167	147	19	.	.	PROPN
ajbmeb-167	147	20	15	15	NUM
ajbmeb-167	147	21	.	.	PUNCT
ajbmeb-167	147	22	cumbie	cumbie	NOUN
ajbmeb-167	147	23	,	,	PUNCT
ajbmeb-167	147	24	j.b	j.b	PROPN
ajbmeb-167	147	25	.	.	PROPN
ajbmeb-167	147	26	,donnellan	,donnellan	PROPN
ajbmeb-167	147	27	,	,	PUNCT
ajbmeb-167	147	28	j.(2017).the	j.(2017).the	DET
ajbmeb-167	147	29	impact	impact	NOUN
ajbmeb-167	147	30	of	of	ADP
ajbmeb-167	147	31	working	work	VERB
ajbmeb-167	147	32	capital	capital	NOUN
ajbmeb-167	147	33	components	component	NOUN
ajbmeb-167	147	34	on	on	ADP
ajbmeb-167	147	35	firm	firm	ADJ
ajbmeb-167	147	36	value	value	NOUN
ajbmeb-167	147	37	in	in	ADP
ajbmeb-167	147	38	us	us	PROPN
ajbmeb-167	147	39	firms	firm	NOUN
ajbmeb-167	147	40	.international	.international	ADJ
ajbmeb-167	147	41	journal	journal	PROPN
ajbmeb-167	147	42	of	of	ADP
ajbmeb-167	147	43	economics	economic	NOUN
ajbmeb-167	147	44	and	and	CCONJ
ajbmeb-167	147	45	finance,9(8),138	finance,9(8),138	NOUN
ajbmeb-167	147	46	-	-	PROPN
ajbmeb-167	147	47	150	150	NUM
ajbmeb-167	147	48	.	.	PUNCT
ajbmeb-167	148	1	16	16	NUM
ajbmeb-167	148	2	.	.	PUNCT
ajbmeb-167	149	1	dewi	dewi	PROPN
ajbmeb-167	149	2	,	,	PUNCT
ajbmeb-167	149	3	i.a.m.c	i.a.m.c	PROPN
ajbmeb-167	149	4	.	.	PROPN
ajbmeb-167	149	5	,sari	,sari	PUNCT
ajbmeb-167	149	6	,	,	PUNCT
ajbmeb-167	149	7	m.m.r	m.m.r	ADJ
ajbmeb-167	149	8	,	,	PUNCT
ajbmeb-167	149	9	budiasih	budiasih	NOUN
ajbmeb-167	149	10	,	,	PUNCT
ajbmeb-167	149	11	i.g.a.n	i.g.a.n	PROPN
ajbmeb-167	149	12	.	.	PROPN
ajbmeb-167	149	13	,&suprasto	,&suprasto	PUNCT
ajbmeb-167	149	14	,	,	PUNCT
ajbmeb-167	149	15	h.b.(2019).free	h.b.(2019).free	NOUN
ajbmeb-167	149	16	cash	cash	NOUN
ajbmeb-167	149	17	flow	flow	NOUN
ajbmeb-167	149	18	effect	effect	NOUN
ajbmeb-167	149	19	towards	towards	ADP
ajbmeb-167	149	20	firm	firm	ADJ
ajbmeb-167	149	21	value	value	NOUN
ajbmeb-167	149	22	.	.	PUNCT
ajbmeb-167	150	1	international	international	ADJ
ajbmeb-167	150	2	research	research	PROPN
ajbmeb-167	150	3	journal	journal	PROPN
ajbmeb-167	150	4	of	of	ADP
ajbmeb-167	150	5	management	management	NOUN
ajbmeb-167	150	6	,	,	PUNCT
ajbmeb-167	150	7	it	it	PRON
ajbmeb-167	150	8	&	&	CCONJ
ajbmeb-167	150	9	social	social	ADJ
ajbmeb-167	150	10	-10	-10	PUNCT
ajbmeb-167	150	11	.	.	PUNCT
ajbmeb-167	151	1	17	17	NUM
ajbmeb-167	151	2	.	.	X
ajbmeb-167	152	1	eklesiawati	eklesiawati	PROPN
ajbmeb-167	152	2	,	,	PUNCT
ajbmeb-167	152	3	e.	e.	PROPN
ajbmeb-167	152	4	,&novyarni	,&novyarni	PROPN
ajbmeb-167	152	5	,	,	PUNCT
ajbmeb-167	152	6	n.(2020).the	n.(2020).the	DET
ajbmeb-167	152	7	effect	effect	NOUN
ajbmeb-167	152	8	of	of	ADP
ajbmeb-167	152	9	free	free	ADJ
ajbmeb-167	152	10	cash	cash	NOUN
ajbmeb-167	152	11	flow	flow	NOUN
ajbmeb-167	152	12	,	,	PUNCT
ajbmeb-167	152	13	liquidity	liquidity	NOUN
ajbmeb-167	152	14	and	and	CCONJ
ajbmeb-167	152	15	leverage	leverage	NOUN
ajbmeb-167	152	16	on	on	ADP
ajbmeb-167	152	17	payout	payout	ADJ
ajbmeb-167	152	18	ratio	ratio	NOUN
ajbmeb-167	152	19	dividends	dividend	NOUN
ajbmeb-167	152	20	in	in	ADP
ajbmeb-167	152	21	manufacturing	manufacture	VERB
ajbmeb-167	152	22	companies	company	NOUN
ajbmeb-167	152	23	listed	list	VERB
ajbmeb-167	152	24	in	in	ADP
ajbmeb-167	152	25	indonesia	indonesia	PROPN
ajbmeb-167	152	26	stock	stock	PROPN
ajbmeb-167	152	27	exchange	exchange	PROPN
ajbmeb-167	152	28	period	period	NOUN
ajbmeb-167	152	29	2014	2014	NUM
ajbmeb-167	152	30	-	-	SYM
ajbmeb-167	152	31	2019).journal	2019).journal	PROPN
ajbmeb-167	152	32	sekolah	sekolah	PROPN
ajbmeb-167	152	33	tinggi	tinggi	PROPN
ajbmeb-167	152	34	ilmu	ilmu	PROPN
ajbmeb-167	152	35	ekonomi	ekonomi	PROPN
ajbmeb-167	152	36	indonesia,1(1),1	indonesia,1(1),1	PROPN
ajbmeb-167	152	37	-	-	PUNCT
ajbmeb-167	152	38	23	23	NUM
ajbmeb-167	152	39	.	.	PUNCT
ajbmeb-167	152	40	18	18	NUM
ajbmeb-167	152	41	.	.	PUNCT
ajbmeb-167	153	1	ghodrati	ghodrati	PROPN
ajbmeb-167	153	2	,	,	PUNCT
ajbmeb-167	153	3	h.	h.	PROPN
ajbmeb-167	153	4	,&hashemi	,&hashemi	PUNCT
ajbmeb-167	153	5	,	,	PUNCT
ajbmeb-167	153	6	a.(2014).a	a.(2014).a	PROPN
ajbmeb-167	153	7	study	study	NOUN
ajbmeb-167	153	8	on	on	ADP
ajbmeb-167	153	9	relationship	relationship	NOUN
ajbmeb-167	153	10	among	among	ADP
ajbmeb-167	153	11	free	free	ADJ
ajbmeb-167	153	12	cash	cash	NOUN
ajbmeb-167	153	13	flow	flow	NOUN
ajbmeb-167	153	14	,	,	PUNCT
ajbmeb-167	153	15	firm	firm	ADJ
ajbmeb-167	153	16	value	value	NOUN
ajbmeb-167	153	17	and	and	CCONJ
ajbmeb-167	153	18	investors	investor	NOUN
ajbmeb-167	153	19	cautiousness	cautiousness	NOUN
ajbmeb-167	153	20	:	:	PUNCT
ajbmeb-167	153	21	evidence	evidence	NOUN
ajbmeb-167	153	22	from	from	ADP
ajbmeb-167	153	23	tehran	tehran	PROPN
ajbmeb-167	153	24	stock	stock	PROPN
ajbmeb-167	153	25	exchange	exchange	PROPN
ajbmeb-167	153	26	.management	.management	NUM
ajbmeb-167	153	27	science	science	PROPN
ajbmeb-167	153	28	letters,2001	letters,2001	PROPN
ajbmeb-167	153	29	-	-	PUNCT
ajbmeb-167	153	30	2010	2010	NUM
ajbmeb-167	153	31	.	.	PUNCT
ajbmeb-167	154	1	19	19	NUM
ajbmeb-167	154	2	.	.	X
ajbmeb-167	154	3	hafez	hafez	PROPN
ajbmeb-167	154	4	,	,	PUNCT
ajbmeb-167	154	5	h.m.(2016).corporate	h.m.(2016).corporate	X
ajbmeb-167	154	6	social	social	ADJ
ajbmeb-167	154	7	responsibility	responsibility	NOUN
ajbmeb-167	154	8	and	and	CCONJ
ajbmeb-167	154	9	firm	firm	ADJ
ajbmeb-167	154	10	value	value	NOUN
ajbmeb-167	154	11	:	:	PUNCT
ajbmeb-167	154	12	an	an	DET
ajbmeb-167	154	13	empirical	empirical	ADJ
ajbmeb-167	154	14	study	study	NOUN
ajbmeb-167	154	15	of	of	ADP
ajbmeb-167	154	16	an	an	DET
ajbmeb-167	154	17	emerging	emerge	VERB
ajbmeb-167	154	18	economy	economy	NOUN
ajbmeb-167	154	19	.journal	.journal	NOUN
ajbmeb-167	154	20	of	of	ADP
ajbmeb-167	154	21	governance	governance	NOUN
ajbmeb-167	154	22	and	and	CCONJ
ajbmeb-167	154	23	regulation,5(4),40	regulation,5(4),40	VERB
ajbmeb-167	154	24	-	-	PROPN
ajbmeb-167	154	25	53	53	NUM
ajbmeb-167	154	26	.	.	NOUN
ajbmeb-167	154	27	20	20	NUM
ajbmeb-167	154	28	.	.	PUNCT
ajbmeb-167	155	1	husain	husain	PROPN
ajbmeb-167	155	2	,	,	PUNCT
ajbmeb-167	155	3	t.	t.	PROPN
ajbmeb-167	155	4	,sarwani	,sarwani	PROPN
ajbmeb-167	155	5	,	,	PUNCT
ajbmeb-167	155	6	sunardi	sunardi	PROPN
ajbmeb-167	155	7	,	,	PUNCT
ajbmeb-167	155	8	n.	n.	NOUN
ajbmeb-167	155	9	,&lisdawati.(2020).firms	,&lisdawati.(2020).firms	PUNCT
ajbmeb-167	155	10	value	value	NOUN
ajbmeb-167	155	11	prediction	prediction	NOUN
ajbmeb-167	155	12	based	base	VERB
ajbmeb-167	155	13	on	on	ADP
ajbmeb-167	155	14	profitability	profitability	NOUN
ajbmeb-167	155	15	ratios	ratio	NOUN
ajbmeb-167	155	16	and	and	CCONJ
ajbmeb-167	155	17	dividend	dividend	NOUN
ajbmeb-167	155	18	policy	policy	NOUN
ajbmeb-167	155	19	.finance	.finance	PUNCT
ajbmeb-167	155	20	&	&	CCONJ
ajbmeb-167	155	21	economics	economics	PROPN
ajbmeb-167	155	22	review,2(2),13	review,2(2),13	PROPN
ajbmeb-167	155	23	-	-	PUNCT
ajbmeb-167	155	24	26	26	NUM
ajbmeb-167	155	25	.	.	PUNCT
ajbmeb-167	155	26	21	21	NUM
ajbmeb-167	155	27	.	.	X
ajbmeb-167	156	1	iskandar	iskandar	PROPN
ajbmeb-167	156	2	,	,	PUNCT
ajbmeb-167	156	3	t.m	t.m	PROPN
ajbmeb-167	156	4	.	.	PROPN
ajbmeb-167	156	5	,bukit	,bukit	PROPN
ajbmeb-167	156	6	,	,	PUNCT
ajbmeb-167	156	7	r.b	r.b	PROPN
ajbmeb-167	156	8	.	.	PROPN
ajbmeb-167	156	9	,&sanusi	,&sanusi	PROPN
ajbmeb-167	156	10	,	,	PUNCT
ajbmeb-167	156	11	z.m.(2012).the	z.m.(2012).the	DET
ajbmeb-167	156	12	moderating	moderate	VERB
ajbmeb-167	156	13	effect	effect	NOUN
ajbmeb-167	156	14	of	of	ADP
ajbmeb-167	156	15	ownership	ownership	NOUN
ajbmeb-167	156	16	structure	structure	NOUN
ajbmeb-167	156	17	on	on	ADP
ajbmeb-167	156	18	the	the	DET
ajbmeb-167	156	19	relationship	relationship	NOUN
ajbmeb-167	156	20	between	between	ADP
ajbmeb-167	156	21	free	free	ADJ
ajbmeb-167	156	22	cash	cash	NOUN
ajbmeb-167	156	23	flow	flow	NOUN
ajbmeb-167	156	24	and	and	CCONJ
ajbmeb-167	156	25	asset	asset	NOUN
ajbmeb-167	156	26	utilisation	utilisation	NOUN
ajbmeb-167	156	27	.asian	.asian	X
ajbmeb-167	156	28	academy	academy	PROPN
ajbmeb-167	156	29	of	of	ADP
ajbmeb-167	156	30	management	management	PROPN
ajbmeb-167	156	31	journal	journal	PROPN
ajbmeb-167	156	32	of	of	ADP
ajbmeb-167	156	33	accounting	accounting	NOUN
ajbmeb-167	156	34	and	and	CCONJ
ajbmeb-167	156	35	finance,8(1),69	finance,8(1),69	NOUN
ajbmeb-167	156	36	-	-	PUNCT
ajbmeb-167	156	37	89	89	NUM
ajbmeb-167	156	38	.	.	PUNCT
ajbmeb-167	156	39	22	22	NUM
ajbmeb-167	156	40	.	.	PUNCT
ajbmeb-167	157	1	junior	junior	ADJ
ajbmeb-167	157	2	,	,	PUNCT
ajbmeb-167	157	3	j.c.a.d.s	j.c.a.d.s	NOUN
ajbmeb-167	157	4	.	.	PUNCT
ajbmeb-167	158	1	,caldeira	,caldeira	PROPN
ajbmeb-167	158	2	,	,	PUNCT
ajbmeb-167	158	3	j.f	j.f	PROPN
ajbmeb-167	158	4	.	.	PROPN
ajbmeb-167	158	5	,&torrent	,&torrent	PUNCT
ajbmeb-167	158	6	,	,	PUNCT
ajbmeb-167	158	7	h.d.s.(2017).effects	h.d.s.(2017).effect	NOUN
ajbmeb-167	158	8	of	of	ADP
ajbmeb-167	158	9	ifrs	ifrs	NOUN
ajbmeb-167	158	10	on	on	ADP
ajbmeb-167	158	11	accounting	accounting	NOUN
ajbmeb-167	158	12	information	information	NOUN
ajbmeb-167	158	13	quality	quality	NOUN
ajbmeb-167	158	14	:	:	PUNCT
ajbmeb-167	158	15	evidence	evidence	NOUN
ajbmeb-167	158	16	for	for	ADP
ajbmeb-167	158	17	brazil	brazil	PROPN
ajbmeb-167	158	18	.international	.international	PROPN
ajbmeb-167	158	19	journal	journal	PROPN
ajbmeb-167	158	20	of	of	ADP
ajbmeb-167	158	21	economics	economic	NOUN
ajbmeb-167	158	22	and	and	CCONJ
ajbmeb-167	158	23	finance	finance	NOUN
ajbmeb-167	158	24	,	,	PUNCT
ajbmeb-167	158	25	9(5),44	9(5),44	NUM
ajbmeb-167	158	26	-	-	SYM
ajbmeb-167	158	27	57	57	NUM
ajbmeb-167	158	28	.	.	PUNCT
ajbmeb-167	158	29	23	23	NUM
ajbmeb-167	158	30	.	.	PUNCT
ajbmeb-167	159	1	kim	kim	PROPN
ajbmeb-167	159	2	,	,	PUNCT
ajbmeb-167	159	3	w.s	w.s	PROPN
ajbmeb-167	159	4	.	.	PROPN
ajbmeb-167	159	5	,park	,park	PROPN
ajbmeb-167	159	6	,	,	PUNCT
ajbmeb-167	159	7	k.	k.	PROPN
ajbmeb-167	159	8	,lee	,lee	PROPN
ajbmeb-167	159	9	,	,	PUNCT
ajbmeb-167	159	10	s.h	s.h	PROPN
ajbmeb-167	159	11	.	.	PROPN
ajbmeb-167	159	12	,&kim	,&kim	PROPN
ajbmeb-167	159	13	,	,	PUNCT
ajbmeb-167	159	14	h.(2018).r&d	h.(2018).r&d	PROPN
ajbmeb-167	159	15	investments	investment	NOUN
ajbmeb-167	159	16	and	and	CCONJ
ajbmeb-167	159	17	firm	firm	ADJ
ajbmeb-167	159	18	value	value	NOUN
ajbmeb-167	159	19	:	:	PUNCT
ajbmeb-167	159	20	evidence	evidence	NOUN
ajbmeb-167	159	21	from	from	ADP
ajbmeb-167	159	22	china.sustainability,10(11),1	china.sustainability,10(11),1	NOUN
ajbmeb-167	159	23	-	-	PUNCT
ajbmeb-167	159	24	17	17	NUM
ajbmeb-167	159	25	.	.	PUNCT
ajbmeb-167	159	26	24	24	NUM
ajbmeb-167	159	27	.	.	PUNCT
ajbmeb-167	160	1	komal	komal	PROPN
ajbmeb-167	160	2	,	,	PUNCT
ajbmeb-167	160	3	z.h	z.h	PROPN
ajbmeb-167	160	4	.	.	PROPN
ajbmeb-167	160	5	,saeed	,saeed	PROPN
ajbmeb-167	160	6	,	,	PUNCT
ajbmeb-167	160	7	s.	s.	PROPN
ajbmeb-167	160	8	,&qazi	,&qazi	PUNCT
ajbmeb-167	160	9	,	,	PUNCT
ajbmeb-167	160	10	i.i.(2022).impact	i.i.(2022).impact	NOUN
ajbmeb-167	160	11	of	of	ADP
ajbmeb-167	160	12	free	free	ADJ
ajbmeb-167	160	13	cash	cash	NOUN
ajbmeb-167	160	14	flow	flow	NOUN
ajbmeb-167	160	15	on	on	ADP
ajbmeb-167	160	16	the	the	DET
ajbmeb-167	160	17	financial	financial	ADJ
ajbmeb-167	160	18	performance	performance	NOUN
ajbmeb-167	160	19	:	:	PUNCT
ajbmeb-167	160	20	evidence	evidence	NOUN
ajbmeb-167	160	21	from	from	ADP
ajbmeb-167	160	22	commercial	commercial	ADJ
ajbmeb-167	160	23	banks	bank	NOUN
ajbmeb-167	160	24	of	of	ADP
ajbmeb-167	160	25	pakistan	pakistan	PROPN
ajbmeb-167	160	26	.pakistan	.pakistan	PROPN
ajbmeb-167	160	27	journal	journal	PROPN
ajbmeb-167	160	28	of	of	ADP
ajbmeb-167	160	29	social	social	ADJ
ajbmeb-167	160	30	research,4(2),545	research,4(2),545	PROPN
ajbmeb-167	160	31	-	-	PUNCT
ajbmeb-167	160	32	551	551	NUM
ajbmeb-167	160	33	.	.	PUNCT
ajbmeb-167	161	1	american	american	PROPN
ajbmeb-167	161	2	journal	journal	PROPN
ajbmeb-167	161	3	of	of	ADP
ajbmeb-167	161	4	business	business	NOUN
ajbmeb-167	161	5	management	management	NOUN
ajbmeb-167	161	6	,	,	PUNCT
ajbmeb-167	161	7	economics	economic	NOUN
ajbmeb-167	161	8	and	and	CCONJ
ajbmeb-167	161	9	banking	banking	NOUN
ajbmeb-167	161	10	volume	volume	NOUN
ajbmeb-167	161	11	6	6	NUM
ajbmeb-167	161	12	,	,	PUNCT
ajbmeb-167	161	13	nov	nov	PROPN
ajbmeb-167	161	14	.	.	PROPN
ajbmeb-167	161	15	,	,	PUNCT
ajbmeb-167	161	16	2022	2022	NUM
ajbmeb-167	161	17	p	p	NOUN
ajbmeb-167	161	18	a	a	PRON
ajbmeb-167	161	19	g	g	NOUN
ajbmeb-167	161	20	e	e	NOUN
ajbmeb-167	161	21	|	|	ADV
ajbmeb-167	161	22	32	32	NUM
ajbmeb-167	161	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-167	161	24	25	25	NUM
ajbmeb-167	161	25	.	.	PUNCT
ajbmeb-167	161	26	machmuddah	machmuddah	PROPN
ajbmeb-167	161	27	,	,	PUNCT
ajbmeb-167	161	28	z.	z.	PROPN
ajbmeb-167	161	29	,sari	,sari	PROPN
ajbmeb-167	161	30	,	,	PUNCT
ajbmeb-167	161	31	d.w	d.w	PROPN
ajbmeb-167	161	32	.	.	PROPN
ajbmeb-167	161	33	,&utomo	,&utomo	PUNCT
ajbmeb-167	161	34	,	,	PUNCT
ajbmeb-167	161	35	d.(2020).corporate	d.(2020).corporate	VERB
ajbmeb-167	161	36	social	social	ADJ
ajbmeb-167	161	37	responsibility	responsibility	NOUN
ajbmeb-167	161	38	,	,	PUNCT
ajbmeb-167	161	39	profitability	profitability	NOUN
ajbmeb-167	161	40	and	and	CCONJ
ajbmeb-167	161	41	firm	firm	ADJ
ajbmeb-167	161	42	value	value	NOUN
ajbmeb-167	161	43	:	:	PUNCT
ajbmeb-167	161	44	evidence	evidence	NOUN
ajbmeb-167	161	45	from	from	ADP
ajbmeb-167	161	46	indonesia	indonesia	PROPN
ajbmeb-167	161	47	.	.	PROPN
ajbmeb-167	162	1	journal	journal	PROPN
ajbmeb-167	162	2	of	of	ADP
ajbmeb-167	162	3	asian	asian	ADJ
ajbmeb-167	162	4	finance	finance	NOUN
ajbmeb-167	162	5	,	,	PUNCT
ajbmeb-167	162	6	economics	economic	NOUN
ajbmeb-167	162	7	and	and	CCONJ
ajbmeb-167	162	8	business,7(9),631	business,7(9),631	PROPN
ajbmeb-167	162	9	-	-	PUNCT
ajbmeb-167	162	10	638	638	NUM
ajbmeb-167	162	11	.	.	PUNCT
ajbmeb-167	162	12	26	26	NUM
ajbmeb-167	162	13	.	.	PUNCT
ajbmeb-167	163	1	madani	madani	PROPN
ajbmeb-167	163	2	,	,	PUNCT
ajbmeb-167	163	3	f.a	f.a	PROPN
ajbmeb-167	163	4	.	.	PROPN
ajbmeb-167	163	5	,hosseini	,hosseini	PUNCT
ajbmeb-167	163	6	,	,	PUNCT
ajbmeb-167	163	7	s.h.k	s.h.k	PROPN
ajbmeb-167	163	8	.	.	PROPN
ajbmeb-167	163	9	,kordnaeij	,kordnaeij	PUNCT
ajbmeb-167	163	10	,	,	PUNCT
ajbmeb-167	163	11	a.	a.	NOUN
ajbmeb-167	163	12	,&isfahani	,&isfahani	PUNCT
ajbmeb-167	163	13	,	,	PUNCT
ajbmeb-167	163	14	a.m.(2015).intellectual	a.m.(2015).intellectual	ADJ
ajbmeb-167	163	15	capital	capital	NOUN
ajbmeb-167	163	16	:	:	PUNCT
ajbmeb-167	163	17	investigating	investigate	VERB
ajbmeb-167	163	18	the	the	DET
ajbmeb-167	163	19	role	role	NOUN
ajbmeb-167	163	20	of	of	ADP
ajbmeb-167	163	21	customer	customer	NOUN
ajbmeb-167	163	22	citizenship	citizenship	NOUN
ajbmeb-167	163	23	behavior	behavior	NOUN
ajbmeb-167	163	24	and	and	CCONJ
ajbmeb-167	163	25	employee	employee	NOUN
ajbmeb-167	163	26	citizenship	citizenship	NOUN
ajbmeb-167	163	27	behavior	behavior	NOUN
ajbmeb-167	163	28	in	in	ADP
ajbmeb-167	163	29	banking	banking	NOUN
ajbmeb-167	163	30	industry	industry	NOUN
ajbmeb-167	163	31	in	in	ADP
ajbmeb-167	163	32	iran	iran	PROPN
ajbmeb-167	163	33	.	.	PUNCT
ajbmeb-167	164	1	management	management	NOUN
ajbmeb-167	164	2	and	and	CCONJ
ajbmeb-167	164	3	administrative	administrative	ADJ
ajbmeb-167	164	4	sciences	sciences	PROPN
ajbmeb-167	164	5	review,4(4),736	review,4(4),736	PROPN
ajbmeb-167	164	6	-	-	PUNCT
ajbmeb-167	164	7	747	747	NUM
ajbmeb-167	164	8	.	.	PUNCT
ajbmeb-167	164	9	27	27	NUM
ajbmeb-167	164	10	.	.	PUNCT
ajbmeb-167	165	1	mansourlakoraj	mansourlakoraj	PROPN
ajbmeb-167	165	2	,	,	PUNCT
ajbmeb-167	165	3	r.	r.	PROPN
ajbmeb-167	165	4	,&sepasi	,&sepasi	PUNCT
ajbmeb-167	165	5	,	,	PUNCT
ajbmeb-167	165	6	s.(2015).free	s.(2015).free	ADJ
ajbmeb-167	165	7	cash	cash	NOUN
ajbmeb-167	165	8	flow	flow	NOUN
ajbmeb-167	165	9	,	,	PUNCT
ajbmeb-167	165	10	capital	capital	NOUN
ajbmeb-167	165	11	structure	structure	NOUN
ajbmeb-167	165	12	and	and	CCONJ
ajbmeb-167	165	13	the	the	DET
ajbmeb-167	165	14	value	value	NOUN
ajbmeb-167	165	15	of	of	ADP
ajbmeb-167	165	16	listed	list	VERB
ajbmeb-167	165	17	companies	company	NOUN
ajbmeb-167	165	18	in	in	ADP
ajbmeb-167	165	19	tehran	tehran	PROPN
ajbmeb-167	165	20	stock	stock	PROPN
ajbmeb-167	165	21	exchange	exchange	PROPN
ajbmeb-167	165	22	.international	.international	PROPN
ajbmeb-167	165	23	journal	journal	PROPN
ajbmeb-167	165	24	of	of	ADP
ajbmeb-167	165	25	management	management	NOUN
ajbmeb-167	165	26	,	,	PUNCT
ajbmeb-167	165	27	accounting	accounting	NOUN
ajbmeb-167	165	28	and	and	CCONJ
ajbmeb-167	165	29	economics,2(2),144	economics,2(2),144	PROPN
ajbmeb-167	165	30	-	-	PUNCT
ajbmeb-167	165	31	148	148	NUM
ajbmeb-167	165	32	.	.	PUNCT
ajbmeb-167	166	1	28	28	NUM
ajbmeb-167	166	2	.	.	PUNCT
ajbmeb-167	167	1	mundia	mundia	NOUN
ajbmeb-167	167	2	,	,	PUNCT
ajbmeb-167	167	3	w.i.(2016).relationship	w.i.(2016).relationship	NOUN
ajbmeb-167	167	4	between	between	ADP
ajbmeb-167	167	5	free	free	ADJ
ajbmeb-167	167	6	cash	cash	NOUN
ajbmeb-167	167	7	flows	flow	NOUN
ajbmeb-167	167	8	and	and	CCONJ
ajbmeb-167	167	9	stock	stock	NOUN
ajbmeb-167	167	10	prices	price	NOUN
ajbmeb-167	167	11	of	of	ADP
ajbmeb-167	167	12	non	non	ADJ
ajbmeb-167	167	13	-	-	ADJ
ajbmeb-167	167	14	financial	financial	ADJ
ajbmeb-167	167	15	firms	firm	NOUN
ajbmeb-167	167	16	listed	list	VERB
ajbmeb-167	167	17	at	at	ADP
ajbmeb-167	167	18	the	the	DET
ajbmeb-167	167	19	nairobi	nairobi	PROPN
ajbmeb-167	167	20	securities	securities	PROPN
ajbmeb-167	167	21	exchange.(master	exchange.(master	X
ajbmeb-167	167	22	of	of	ADP
ajbmeb-167	167	23	business	business	NOUN
ajbmeb-167	167	24	administration	administration	PROPN
ajbmeb-167	167	25	,	,	PUNCT
ajbmeb-167	167	26	university	university	PROPN
ajbmeb-167	167	27	of	of	ADP
ajbmeb-167	167	28	nairobi	nairobi	PROPN
ajbmeb-167	167	29	)	)	PUNCT
ajbmeb-167	167	30	.	.	PUNCT
ajbmeb-167	168	1	29	29	NUM
ajbmeb-167	168	2	.	.	PUNCT
ajbmeb-167	169	1	nguyen	nguyen	NOUN
ajbmeb-167	169	2	,	,	PUNCT
ajbmeb-167	169	3	n.(2015).does	n.(2015).doe	VERB
ajbmeb-167	169	4	hedging	hedging	NOUN
ajbmeb-167	169	5	increase	increase	NOUN
ajbmeb-167	169	6	firm	firm	ADJ
ajbmeb-167	169	7	value	value	NOUN
ajbmeb-167	169	8	?	?	PUNCT
ajbmeb-167	170	1	an	an	DET
ajbmeb-167	170	2	examination	examination	NOUN
ajbmeb-167	170	3	of	of	ADP
ajbmeb-167	170	4	companies.(master	companies.(mast	ADJ
ajbmeb-167	170	5	programme	programme	NOUN
ajbmeb-167	170	6	in	in	ADP
ajbmeb-167	170	7	finance	finance	NOUN
ajbmeb-167	170	8	,	,	PUNCT
ajbmeb-167	170	9	lund	lund	PROPN
ajbmeb-167	170	10	university	university	PROPN
ajbmeb-167	170	11	)	)	PUNCT
ajbmeb-167	170	12	.	.	PUNCT
ajbmeb-167	171	1	30	30	NUM
ajbmeb-167	171	2	.	.	PUNCT
ajbmeb-167	172	1	ni	ni	PROPN
ajbmeb-167	172	2	,	,	PUNCT
ajbmeb-167	172	3	y.	y.	PROPN
ajbmeb-167	172	4	,	,	PUNCT
ajbmeb-167	172	5	&	&	CCONJ
ajbmeb-167	172	6	cheng	cheng	PROPN
ajbmeb-167	172	7	,	,	PUNCT
ajbmeb-167	172	8	y.r.(2021).do	y.r.(2021).do	PROPN
ajbmeb-167	172	9	intellectual	intellectual	ADJ
ajbmeb-167	172	10	capitals	capital	NOUN
ajbmeb-167	172	11	matter	matter	VERB
ajbmeb-167	172	12	to	to	PART
ajbmeb-167	172	13	firm	firm	VERB
ajbmeb-167	172	14	value	value	NOUN
ajbmeb-167	172	15	enhancement	enhancement	NOUN
ajbmeb-167	172	16	?	?	PUNCT
ajbmeb-167	173	1	evidences	evidence	NOUN
ajbmeb-167	173	2	from	from	ADP
ajbmeb-167	173	3	taiwan	taiwan	PROPN
ajbmeb-167	173	4	.journal	.journal	PROPN
ajbmeb-167	173	5	of	of	ADP
ajbmeb-167	173	6	intellectual	intellectual	ADJ
ajbmeb-167	173	7	capital,22(4),725	capital,22(4),725	ADJ
ajbmeb-167	173	8	-	-	PUNCT
ajbmeb-167	173	9	743	743	NUM
ajbmeb-167	173	10	.	.	PUNCT
ajbmeb-167	173	11	31	31	NUM
ajbmeb-167	173	12	.	.	PUNCT
ajbmeb-167	174	1	nova	nova	PROPN
ajbmeb-167	174	2	,	,	PUNCT
ajbmeb-167	174	3	m.v	m.v	PROPN
ajbmeb-167	174	4	.	.	PROPN
ajbmeb-167	174	5	,cerqueira	,cerqueira	PROPN
ajbmeb-167	174	6	,	,	PUNCT
ajbmeb-167	174	7	a.	a.	PROPN
ajbmeb-167	174	8	,&brandao	,&brandao	PUNCT
ajbmeb-167	174	9	,	,	PUNCT
ajbmeb-167	174	10	e.(2015).hedging	e.(2015).hedge	VERB
ajbmeb-167	174	11	with	with	ADP
ajbmeb-167	174	12	derivatives	derivative	NOUN
ajbmeb-167	174	13	and	and	CCONJ
ajbmeb-167	174	14	firm	firm	ADJ
ajbmeb-167	174	15	value	value	NOUN
ajbmeb-167	174	16	:	:	PUNCT
ajbmeb-167	174	17	evidence	evidence	NOUN
ajbmeb-167	174	18	for	for	ADP
ajbmeb-167	174	19	the	the	DET
ajbmeb-167	174	20	nonfinancial	nonfinancial	ADJ
ajbmeb-167	174	21	firms	firm	NOUN
ajbmeb-167	174	22	listed	list	VERB
ajbmeb-167	174	23	on	on	ADP
ajbmeb-167	174	24	the	the	DET
ajbmeb-167	174	25	london	london	PROPN
ajbmeb-167	174	26	stock	stock	NOUN
ajbmeb-167	174	27	exchange	exchange	PROPN
ajbmeb-167	174	28	.	.	PUNCT
ajbmeb-167	175	1	research	research	NOUN
ajbmeb-167	175	2	work	work	NOUN
ajbmeb-167	175	3	in	in	ADP
ajbmeb-167	175	4	progress,1	progress,1	NOUN
ajbmeb-167	175	5	-	-	SYM
ajbmeb-167	175	6	47	47	NUM
ajbmeb-167	175	7	.	.	PUNCT
ajbmeb-167	176	1	32	32	NUM
ajbmeb-167	176	2	.	.	PUNCT
ajbmeb-167	177	1	profita	profita	PROPN
ajbmeb-167	177	2	,	,	PUNCT
ajbmeb-167	177	3	a.s.k	a.s.k	NOUN
ajbmeb-167	177	4	.	.	PUNCT
ajbmeb-167	177	5	,&ratnaningsih	,&ratnaningsih	PUNCT
ajbmeb-167	177	6	,	,	PUNCT
ajbmeb-167	177	7	d.(2016).the	d.(2016).the	DET
ajbmeb-167	177	8	impact	impact	NOUN
ajbmeb-167	177	9	of	of	ADP
ajbmeb-167	177	10	free	free	ADJ
ajbmeb-167	177	11	cash	cash	NOUN
ajbmeb-167	177	12	flow	flow	NOUN
ajbmeb-167	177	13	on	on	ADP
ajbmeb-167	177	14	the	the	DET
ajbmeb-167	177	15	firm	firm	NOUN
ajbmeb-167	177	16	value.core,1	value.core,1	PROPN
ajbmeb-167	177	17	-	-	PROPN
ajbmeb-167	177	18	12	12	NUM
ajbmeb-167	177	19	.	.	PUNCT
ajbmeb-167	178	1	33	33	NUM
ajbmeb-167	178	2	.	.	PUNCT
ajbmeb-167	179	1	putri	putri	ADJ
ajbmeb-167	179	2	,	,	PUNCT
ajbmeb-167	179	3	d.a.k	d.a.k	NOUN
ajbmeb-167	179	4	.	.	PROPN
ajbmeb-167	179	5	,azzahra	,azzahra	PUNCT
ajbmeb-167	179	6	,	,	PUNCT
ajbmeb-167	179	7	k.(2022).the	k.(2022).the	PRON
ajbmeb-167	179	8	effect	effect	NOUN
ajbmeb-167	179	9	of	of	ADP
ajbmeb-167	179	10	free	free	ADJ
ajbmeb-167	179	11	cash	cash	NOUN
ajbmeb-167	179	12	flow	flow	NOUN
ajbmeb-167	179	13	,	,	PUNCT
ajbmeb-167	179	14	investment	investment	NOUN
ajbmeb-167	179	15	opportunity	opportunity	NOUN
ajbmeb-167	179	16	set	set	NOUN
ajbmeb-167	179	17	and	and	CCONJ
ajbmeb-167	179	18	institutional	institutional	ADJ
ajbmeb-167	179	19	ownership	ownership	NOUN
ajbmeb-167	179	20	dividend	dividend	NOUN
ajbmeb-167	179	21	policy	policy	NOUN
ajbmeb-167	179	22	.journal	.journal	NOUN
ajbmeb-167	179	23	of	of	ADP
ajbmeb-167	179	24	management	management	NOUN
ajbmeb-167	179	25	,	,	PUNCT
ajbmeb-167	179	26	accounting	accounting	NOUN
ajbmeb-167	179	27	,	,	PUNCT
ajbmeb-167	179	28	general	general	ADJ
ajbmeb-167	179	29	finance	finance	NOUN
ajbmeb-167	179	30	and	and	CCONJ
ajbmeb-167	179	31	international	international	ADJ
ajbmeb-167	179	32	economic	economic	ADJ
ajbmeb-167	179	33	issues	issue	NOUN
ajbmeb-167	179	34	(	(	PUNCT
ajbmeb-167	179	35	marginal),1(4).155	marginal),1(4).155	NOUN
ajbmeb-167	179	36	-	-	PUNCT
ajbmeb-167	179	37	168	168	NUM
ajbmeb-167	179	38	.	.	PUNCT
ajbmeb-167	180	1	34	34	NUM
ajbmeb-167	180	2	.	.	PUNCT
ajbmeb-167	181	1	putri	putri	ADJ
ajbmeb-167	181	2	,	,	PUNCT
ajbmeb-167	181	3	v.r	v.r	PROPN
ajbmeb-167	181	4	.	.	PROPN
ajbmeb-167	181	5	,&rachmawati	,&rachmawati	PUNCT
ajbmeb-167	181	6	,	,	PUNCT
ajbmeb-167	181	7	a.(2017).the	a.(2017).the	ADJ
ajbmeb-167	181	8	effect	effect	NOUN
ajbmeb-167	181	9	of	of	ADP
ajbmeb-167	181	10	profitability	profitability	NOUN
ajbmeb-167	181	11	,	,	PUNCT
ajbmeb-167	181	12	dividend	dividend	NOUN
ajbmeb-167	181	13	policy	policy	NOUN
ajbmeb-167	181	14	,	,	PUNCT
ajbmeb-167	181	15	debt	debt	NOUN
ajbmeb-167	181	16	policy	policy	NOUN
ajbmeb-167	181	17	,	,	PUNCT
ajbmeb-167	181	18	and	and	CCONJ
ajbmeb-167	181	19	firm	firm	ADJ
ajbmeb-167	181	20	age	age	NOUN
ajbmeb-167	181	21	on	on	ADP
ajbmeb-167	181	22	firm	firm	ADJ
ajbmeb-167	181	23	value	value	NOUN
ajbmeb-167	181	24	in	in	ADP
ajbmeb-167	181	25	the	the	DET
ajbmeb-167	181	26	non	non	ADJ
ajbmeb-167	181	27	-	-	ADJ
ajbmeb-167	181	28	bank	bank	ADJ
ajbmeb-167	181	29	financial	financial	ADJ
ajbmeb-167	181	30	industry	industry	NOUN
ajbmeb-167	181	31	.nawajournal	.nawajournal	PROPN
ajbmeb-167	181	32	ilmu	ilmu	PROPN
ajbmeb-167	181	33	management	management	NOUN
ajbmeb-167	181	34	&	&	CCONJ
ajbmeb-167	181	35	ekonomika,10(1),14	ekonomika,10(1),14	PROPN
ajbmeb-167	181	36	-	-	PUNCT
ajbmeb-167	181	37	21	21	NUM
ajbmeb-167	181	38	.	.	PUNCT
ajbmeb-167	181	39	35	35	NUM
ajbmeb-167	181	40	.	.	PUNCT
ajbmeb-167	182	1	qishta	qishta	PROPN
ajbmeb-167	182	2	,	,	PUNCT
ajbmeb-167	182	3	ahmed	ahmed	PROPN
ajbmeb-167	182	4	samir	samir	PROPN
ajbmeb-167	182	5	.	.	PUNCT
ajbmeb-167	183	1	(	(	PUNCT
ajbmeb-167	183	2	2020	2020	NUM
ajbmeb-167	183	3	)	)	PUNCT
ajbmeb-167	183	4	.	.	PUNCT
ajbmeb-167	184	1	“	"	PUNCT
ajbmeb-167	184	2	explanation	explanation	NOUN
ajbmeb-167	184	3	of	of	ADP
ajbmeb-167	184	4	the	the	DET
ajbmeb-167	184	5	relationship	relationship	NOUN
ajbmeb-167	184	6	between	between	ADP
ajbmeb-167	184	7	free	free	ADJ
ajbmeb-167	184	8	cash	cash	NOUN
ajbmeb-167	184	9	flows	flow	NOUN
ajbmeb-167	184	10	and	and	CCONJ
ajbmeb-167	184	11	the	the	DET
ajbmeb-167	184	12	financing	financing	NOUN
ajbmeb-167	184	13	structure	structure	NOUN
ajbmeb-167	184	14	,	,	PUNCT
ajbmeb-167	184	15	an	an	DET
ajbmeb-167	184	16	applied	apply	VERB
ajbmeb-167	184	17	study	study	NOUN
ajbmeb-167	184	18	on	on	ADP
ajbmeb-167	184	19	companies	company	NOUN
ajbmeb-167	184	20	listed	list	VERB
ajbmeb-167	184	21	on	on	ADP
ajbmeb-167	184	22	the	the	DET
ajbmeb-167	184	23	palestine	palestine	PROPN
ajbmeb-167	184	24	exchange	exchange	PROPN
ajbmeb-167	184	25	.	.	PUNCT
ajbmeb-167	184	26	”	"	PUNCT
ajbmeb-167	185	1	al	al	PROPN
ajbmeb-167	185	2	-	-	PUNCT
ajbmeb-167	185	3	azhar	azhar	PROPN
ajbmeb-167	185	4	university	university	PROPN
ajbmeb-167	185	5	-	-	PUNCT
ajbmeb-167	185	6	gaza	gaza	PROPN
ajbmeb-167	185	7	,	,	PUNCT
ajbmeb-167	185	8	faculty	faculty	NOUN
ajbmeb-167	185	9	of	of	ADP
ajbmeb-167	185	10	economics	economic	NOUN
ajbmeb-167	185	11	and	and	CCONJ
ajbmeb-167	185	12	administrative	administrative	ADJ
ajbmeb-167	185	13	sciences	science	NOUN
ajbmeb-167	185	14	,	,	PUNCT
ajbmeb-167	185	15	master	master	NOUN
ajbmeb-167	185	16	's	's	PART
ajbmeb-167	185	17	thesis	thesis	NOUN
ajbmeb-167	185	18	.	.	PUNCT
ajbmeb-167	186	1	36	36	NUM
ajbmeb-167	186	2	.	.	PUNCT
ajbmeb-167	186	3	reschiwati	reschiwati	PROPN
ajbmeb-167	186	4	,	,	PUNCT
ajbmeb-167	186	5	r.	r.	PROPN
ajbmeb-167	186	6	,syahdina	,syahdina	PROPN
ajbmeb-167	186	7	,	,	PUNCT
ajbmeb-167	186	8	a.	a.	NOUN
ajbmeb-167	186	9	,&handayani	,&handayani	PUNCT
ajbmeb-167	186	10	,	,	PUNCT
ajbmeb-167	186	11	s.(2019).effect	s.(2019).effect	NOUN
ajbmeb-167	186	12	of	of	ADP
ajbmeb-167	186	13	liquidity	liquidity	NOUN
ajbmeb-167	186	14	,	,	PUNCT
ajbmeb-167	186	15	profitability	profitability	NOUN
ajbmeb-167	186	16	,	,	PUNCT
ajbmeb-167	186	17	and	and	CCONJ
ajbmeb-167	186	18	size	size	NOUN
ajbmeb-167	186	19	of	of	ADP
ajbmeb-167	186	20	companies	company	NOUN
ajbmeb-167	186	21	on	on	ADP
ajbmeb-167	186	22	firm	firm	ADJ
ajbmeb-167	186	23	value	value	NOUN
ajbmeb-167	186	24	.utopia	.utopia	PUNCT
ajbmeb-167	186	25	y	y	PROPN
ajbmeb-167	186	26	praxis	praxis	PROPN
ajbmeb-167	186	27	latinoamericana,25(6),325	latinoamericana,25(6),325	PROPN
ajbmeb-167	186	28	-	-	PUNCT
ajbmeb-167	186	29	331	331	NUM
ajbmeb-167	186	30	.	.	PUNCT
ajbmeb-167	187	1	37	37	NUM
ajbmeb-167	187	2	.	.	PUNCT
ajbmeb-167	188	1	rimaz	rimaz	NOUN
ajbmeb-167	188	2	,	,	PUNCT
ajbmeb-167	188	3	m.	m.	NOUN
ajbmeb-167	188	4	,&ayanogiu	,&ayanogiu	PUNCT
ajbmeb-167	188	5	,	,	PUNCT
ajbmeb-167	188	6	y.(2021).the	y.(2021).the	DET
ajbmeb-167	188	7	effect	effect	NOUN
ajbmeb-167	188	8	of	of	ADP
ajbmeb-167	188	9	free	free	ADJ
ajbmeb-167	188	10	cash	cash	NOUN
ajbmeb-167	188	11	flow	flow	NOUN
ajbmeb-167	188	12	and	and	CCONJ
ajbmeb-167	188	13	capital	capital	NOUN
ajbmeb-167	188	14	structure	structure	NOUN
ajbmeb-167	188	15	on	on	ADP
ajbmeb-167	188	16	the	the	DET
ajbmeb-167	188	17	company	company	NOUN
ajbmeb-167	188	18	's	's	PART
ajbmeb-167	188	19	efficiency	efficiency	NOUN
ajbmeb-167	188	20	and	and	CCONJ
ajbmeb-167	188	21	an	an	DET
ajbmeb-167	188	22	application	application	NOUN
ajbmeb-167	188	23	in	in	ADP
ajbmeb-167	188	24	ise	ise	PROPN
ajbmeb-167	188	25	100.ibad	100.ibad	NUM
ajbmeb-167	188	26	sosyal	sosyal	PROPN
ajbmeb-167	188	27	bilimler	bilimler	NOUN
ajbmeb-167	188	28	dergisi,9,267	dergisi,9,267	NOUN
ajbmeb-167	188	29	-	-	PUNCT
ajbmeb-167	188	30	290	290	NUM
ajbmeb-167	188	31	.	.	PUNCT
ajbmeb-167	189	1	38	38	NUM
ajbmeb-167	189	2	.	.	PUNCT
ajbmeb-167	190	1	sapuan	sapuan	PROPN
ajbmeb-167	190	2	,	,	PUNCT
ajbmeb-167	190	3	n.m	n.m	PROPN
ajbmeb-167	190	4	.	.	PROPN
ajbmeb-167	190	5	,wahab	,wahab	PROPN
ajbmeb-167	190	6	,	,	PUNCT
ajbmeb-167	190	7	n.a	n.a	PROPN
ajbmeb-167	190	8	.	.	PROPN
ajbmeb-167	190	9	,fauzi	,fauzi	PROPN
ajbmeb-167	190	10	,	,	PUNCT
ajbmeb-167	190	11	m.a	m.a	PROPN
ajbmeb-167	190	12	.	.	PROPN
ajbmeb-167	190	13	,&omonov	,&omonov	PROPN
ajbmeb-167	190	14	,	,	PUNCT
ajbmeb-167	190	15	a.(2021).anaysing	a.(2021).anayse	VERB
ajbmeb-167	190	16	the	the	DET
ajbmeb-167	190	17	impacts	impact	NOUN
ajbmeb-167	190	18	of	of	ADP
ajbmeb-167	190	19	free	free	ADJ
ajbmeb-167	190	20	cash	cash	NOUN
ajbmeb-167	190	21	flow	flow	NOUN
ajbmeb-167	190	22	and	and	CCONJ
ajbmeb-167	190	23	agency	agency	NOUN
ajbmeb-167	190	24	cost	cost	NOUN
ajbmeb-167	190	25	towards	towards	ADP
ajbmeb-167	190	26	firm	firm	ADJ
ajbmeb-167	190	27	performance	performance	NOUN
ajbmeb-167	190	28	in	in	ADP
ajbmeb-167	190	29	the	the	DET
ajbmeb-167	190	30	public	public	ADJ
ajbmeb-167	190	31	listed	list	VERB
ajbmeb-167	190	32	companies	company	NOUN
ajbmeb-167	190	33	in	in	ADP
ajbmeb-167	190	34	malaysia	malaysia	PROPN
ajbmeb-167	190	35	.journal	.journal	NOUN
ajbmeb-167	190	36	of	of	ADP
ajbmeb-167	190	37	governance	governance	NOUN
ajbmeb-167	190	38	and	and	CCONJ
ajbmeb-167	190	39	integrity(jgi),5(1),211	integrity(jgi),5(1),211	NOUN
ajbmeb-167	190	40	-	-	PUNCT
ajbmeb-167	190	41	218	218	NUM
ajbmeb-167	190	42	.	.	PUNCT
ajbmeb-167	190	43	39	39	NUM
ajbmeb-167	190	44	.	.	PUNCT
ajbmeb-167	191	1	sintyana	sintyana	PROPN
ajbmeb-167	191	2	,	,	PUNCT
ajbmeb-167	191	3	p.h	p.h	PROPN
ajbmeb-167	191	4	.	.	PROPN
ajbmeb-167	191	5	,&artini	,&artini	PUNCT
ajbmeb-167	191	6	,	,	PUNCT
ajbmeb-167	191	7	l.g.s.(2019).pengaruh	l.g.s.(2019).pengaruh	NOUN
ajbmeb-167	191	8	profitability	profitability	NOUN
ajbmeb-167	191	9	's	's	PART
ajbmeb-167	191	10	,	,	PUNCT
ajbmeb-167	191	11	struktur	struktur	PROPN
ajbmeb-167	191	12	modal	modal	NOUN
ajbmeb-167	191	13	,	,	PUNCT
ajbmeb-167	191	14	ukuran	ukuran	ADJ
ajbmeb-167	191	15	perusahaan	perusahaan	PROPN
ajbmeb-167	191	16	and	and	CCONJ
ajbmeb-167	191	17	kebijakan	kebijakan	PROPN
ajbmeb-167	191	18	dividen	dividen	PROPN
ajbmeb-167	191	19	terhadap	terhadap	PROPN
ajbmeb-167	191	20	nilai	nilai	PROPN
ajbmeb-167	191	21	perusahaan	perusahaan	PROPN
ajbmeb-167	191	22	.	.	PUNCT
ajbmeb-167	192	1	e	e	X
ajbmeb-167	192	2	-	-	NOUN
ajbmeb-167	192	3	journal	journal	NOUN
ajbmeb-167	192	4	manajemen,8(2),7717	manajemen,8(2),7717	NOUN
ajbmeb-167	192	5	-	-	NOUN
ajbmeb-167	192	6	7745	7745	NUM
ajbmeb-167	192	7	.	.	PUNCT
ajbmeb-167	193	1	40	40	NUM
ajbmeb-167	193	2	.	.	PUNCT
ajbmeb-167	194	1	sun	sun	NOUN
ajbmeb-167	194	2	,	,	PUNCT
ajbmeb-167	194	3	y.	y.	PROPN
ajbmeb-167	194	4	,&havidz	,&havidz	PROPN
ajbmeb-167	194	5	,	,	PUNCT
ajbmeb-167	194	6	s.a.h.(2021).the	s.a.h.(2021).the	DET
ajbmeb-167	194	7	impact	impact	NOUN
ajbmeb-167	194	8	of	of	ADP
ajbmeb-167	194	9	ifrs	ifrs	ADJ
ajbmeb-167	194	10	adoption	adoption	NOUN
ajbmeb-167	194	11	on	on	ADP
ajbmeb-167	194	12	value	value	NOUN
ajbmeb-167	194	13	relevance	relevance	NOUN
ajbmeb-167	194	14	accounting	accounting	NOUN
ajbmeb-167	194	15	information	information	NOUN
ajbmeb-167	194	16	:	:	PUNCT
ajbmeb-167	194	17	evidence	evidence	NOUN
ajbmeb-167	194	18	from	from	ADP
ajbmeb-167	194	19	indonesia	indonesia	PROPN
ajbmeb-167	194	20	.	.	PUNCT
ajbmeb-167	195	1	international	international	ADJ
ajbmeb-167	195	2	conference	conference	PROPN
ajbmeb-167	195	3	on	on	ADP
ajbmeb-167	195	4	biospheric	biospheric	PROPN
ajbmeb-167	195	5	harmony	harmony	PROPN
ajbmeb-167	195	6	advanced	advanced	ADJ
ajbmeb-167	195	7	research	research	NOUN
ajbmeb-167	195	8	,	,	PUNCT
ajbmeb-167	195	9	1	1	NUM
ajbmeb-167	195	10	-	-	SYM
ajbmeb-167	195	11	10	10	NUM
ajbmeb-167	195	12	.	.	PUNCT
ajbmeb-167	196	1	american	american	ADJ
ajbmeb-167	196	2	journal	journal	PROPN
ajbmeb-167	196	3	of	of	ADP
ajbmeb-167	196	4	business	business	NOUN
ajbmeb-167	196	5	management	management	NOUN
ajbmeb-167	196	6	,	,	PUNCT
ajbmeb-167	196	7	economics	economic	NOUN
ajbmeb-167	196	8	and	and	CCONJ
ajbmeb-167	196	9	banking	banking	NOUN
ajbmeb-167	196	10	volume	volume	NOUN
ajbmeb-167	196	11	6	6	NUM
ajbmeb-167	196	12	,	,	PUNCT
ajbmeb-167	196	13	nov	nov	PROPN
ajbmeb-167	196	14	.	.	PROPN
ajbmeb-167	196	15	,	,	PUNCT
ajbmeb-167	196	16	2022	2022	NUM
ajbmeb-167	196	17	p	p	NOUN
ajbmeb-167	196	18	a	a	PRON
ajbmeb-167	196	19	g	g	NOUN
ajbmeb-167	196	20	e	e	NOUN
ajbmeb-167	196	21	|	|	ADV
ajbmeb-167	196	22	33	33	NUM
ajbmeb-167	196	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-167	196	24	41	41	NUM
ajbmeb-167	196	25	.	.	PUNCT
ajbmeb-167	197	1	trisna	trisna	PROPN
ajbmeb-167	197	2	,	,	PUNCT
ajbmeb-167	197	3	i.k.e.r	i.k.e.r	PROPN
ajbmeb-167	197	4	.	.	PROPN
ajbmeb-167	197	5	,&gayatri.(2019).ukuran	,&gayatri.(2019).ukuran	PUNCT
ajbmeb-167	198	1	perusahaan	perusahaan	PROPN
ajbmeb-167	198	2	memoderasi	memoderasi	PROPN
ajbmeb-167	198	3	pengaruh	pengaruh	NOUN
ajbmeb-167	198	4	free	free	ADJ
ajbmeb-167	198	5	cash	cash	NOUN
ajbmeb-167	198	6	flow	flow	NOUN
ajbmeb-167	198	7	dan	dan	PROPN
ajbmeb-167	198	8	leverage	leverage	PROPN
ajbmeb-167	198	9	terhadap	terhadap	PROPN
ajbmeb-167	198	10	kebijakan	kebijakan	PROPN
ajbmeb-167	198	11	dividen.e	dividen.e	PROPN
ajbmeb-167	198	12	-	-	PUNCT
ajbmeb-167	198	13	journal	journal	NOUN
ajbmeb-167	198	14	akuntansi	akuntansi	PROPN
ajbmeb-167	198	15	universitas	universitas	PROPN
ajbmeb-167	198	16	udayana,26(1),454	udayana,26(1),454	NOUN
ajbmeb-167	198	17	-	-	PUNCT
ajbmeb-167	198	18	509	509	NUM
ajbmeb-167	198	19	.	.	PUNCT
ajbmeb-167	198	20	42	42	NUM
ajbmeb-167	198	21	.	.	PUNCT
ajbmeb-167	199	1	tristiarini	tristiarini	PROPN
ajbmeb-167	199	2	,	,	PUNCT
ajbmeb-167	199	3	n.	n.	NOUN
ajbmeb-167	199	4	,&pratiwi	,&pratiwi	PUNCT
ajbmeb-167	199	5	,	,	PUNCT
ajbmeb-167	199	6	r.d.(2017).leverage	r.d.(2017).leverage	NOUN
ajbmeb-167	199	7	capability	capability	NOUN
ajbmeb-167	199	8	in	in	ADP
ajbmeb-167	199	9	controlling	control	VERB
ajbmeb-167	199	10	free	free	ADJ
ajbmeb-167	199	11	cash	cash	NOUN
ajbmeb-167	199	12	flow	flow	NOUN
ajbmeb-167	199	13	to	to	PART
ajbmeb-167	199	14	improve	improve	VERB
ajbmeb-167	199	15	financial	financial	ADJ
ajbmeb-167	199	16	performance	performance	NOUN
ajbmeb-167	199	17	.advances	.advance	NOUN
ajbmeb-167	199	18	in	in	ADP
ajbmeb-167	199	19	economics	economic	NOUN
ajbmeb-167	199	20	,	,	PUNCT
ajbmeb-167	199	21	business	business	NOUN
ajbmeb-167	199	22	and	and	CCONJ
ajbmeb-167	199	23	management	management	NOUN
ajbmeb-167	199	24	research	research	NOUN
ajbmeb-167	199	25	(	(	PUNCT
ajbmeb-167	199	26	aebmr),46,184	aebmr),46,184	VERB
ajbmeb-167	199	27	-	-	NUM
ajbmeb-167	199	28	188	188	NUM
ajbmeb-167	199	29	.	.	PUNCT
ajbmeb-167	200	1	43	43	NUM
ajbmeb-167	200	2	.	.	PUNCT
ajbmeb-167	201	1	widyanti	widyanti	PROPN
ajbmeb-167	201	2	,	,	PUNCT
ajbmeb-167	201	3	n.	n.	NOUN
ajbmeb-167	201	4	,&widyasari	,&widyasari	PUNCT
ajbmeb-167	201	5	,	,	PUNCT
ajbmeb-167	201	6	w.(2019).factors	w.(2019).factor	NOUN
ajbmeb-167	201	7	affecting	affect	VERB
ajbmeb-167	201	8	free	free	ADJ
ajbmeb-167	201	9	cash	cash	NOUN
ajbmeb-167	201	10	flow	flow	NOUN
ajbmeb-167	201	11	(	(	PUNCT
ajbmeb-167	201	12	fcf	fcf	NOUN
ajbmeb-167	201	13	)	)	PUNCT
ajbmeb-167	201	14	with	with	ADP
ajbmeb-167	201	15	dividend	dividend	NOUN
ajbmeb-167	201	16	policy	policy	NOUN
ajbmeb-167	201	17	as	as	ADP
ajbmeb-167	201	18	a	a	DET
ajbmeb-167	201	19	mediating	mediating	NOUN
ajbmeb-167	201	20	.advances	.advances	PUNCT
ajbmeb-167	201	21	in	in	ADP
ajbmeb-167	201	22	economics	economic	NOUN
ajbmeb-167	201	23	,	,	PUNCT
ajbmeb-167	201	24	business	business	NOUN
ajbmeb-167	201	25	and	and	CCONJ
ajbmeb-167	201	26	management	management	NOUN
ajbmeb-167	201	27	research	research	NOUN
ajbmeb-167	201	28	,	,	PUNCT
ajbmeb-167	201	29	145,340	145,340	NUM
ajbmeb-167	201	30	-	-	SYM
ajbmeb-167	201	31	345	345	NUM
ajbmeb-167	201	32	.	.	PUNCT
ajbmeb-167	202	1	44	44	NUM
ajbmeb-167	202	2	.	.	PUNCT
ajbmeb-167	203	1	zhu	zhu	PROPN
ajbmeb-167	203	2	,	,	PUNCT
ajbmeb-167	203	3	x.	x.	PROPN
ajbmeb-167	203	4	,&lin	,&lin	PROPN
ajbmeb-167	203	5	,	,	PUNCT
ajbmeb-167	203	6	y.(2017).does	y.(2017).doe	NOUN
ajbmeb-167	203	7	lean	lean	ADJ
ajbmeb-167	203	8	manufacturing	manufacturing	NOUN
ajbmeb-167	203	9	improve	improve	VERB
ajbmeb-167	203	10	firm	firm	ADJ
ajbmeb-167	203	11	value	value	NOUN
ajbmeb-167	203	12	?	?	PUNCT
ajbmeb-167	204	1	.journal	.journal	NOUN
ajbmeb-167	204	2	of	of	ADP
ajbmeb-167	204	3	manufacturing	manufacturing	NOUN
ajbmeb-167	204	4	technology	technology	NOUN
ajbmeb-167	204	5	management,28(4),422	management,28(4),422	NOUN
ajbmeb-167	204	6	-	-	PUNCT
ajbmeb-167	204	7	437	437	NUM
ajbmeb-167	204	8	.	.	PUNCT