id	sid	tid	token	lemma	pos
ajbmeb-1686	1	1	american	american	PROPN
ajbmeb-1686	1	2	journal	journal	PROPN
ajbmeb-1686	1	3	of	of	ADP
ajbmeb-1686	1	4	business	business	NOUN
ajbmeb-1686	1	5	management	management	NOUN
ajbmeb-1686	1	6	,	,	PUNCT
ajbmeb-1686	1	7	economics	economic	NOUN
ajbmeb-1686	1	8	and	and	CCONJ
ajbmeb-1686	1	9	banking	banking	NOUN
ajbmeb-1686	1	10	issn	issn	PROPN
ajbmeb-1686	1	11	(	(	PUNCT
ajbmeb-1686	1	12	e	e	NOUN
ajbmeb-1686	1	13	):	):	PUNCT
ajbmeb-1686	1	14	2832	2832	NUM
ajbmeb-1686	1	15	-	-	SYM
ajbmeb-1686	1	16	8078	8078	NUM
ajbmeb-1686	1	17	volume	volume	NOUN
ajbmeb-1686	1	18	19	19	NUM
ajbmeb-1686	1	19	,	,	PUNCT
ajbmeb-1686	1	20	|	|	ADV
ajbmeb-1686	1	21	december	december	PROPN
ajbmeb-1686	1	22	,	,	PUNCT
ajbmeb-1686	1	23	2023	2023	NUM
ajbmeb-1686	1	24	107	107	NUM
ajbmeb-1686	2	1	|	|	ADV
ajbmeb-1686	2	2	p	p	NOUN
ajbmeb-1686	2	3	a	a	DET
ajbmeb-1686	2	4	g	g	NOUN
ajbmeb-1686	2	5	e	e	NOUN
ajbmeb-1686	2	6	explaining	explain	VERB
ajbmeb-1686	2	7	the	the	DET
ajbmeb-1686	2	8	halo	halo	NOUN
ajbmeb-1686	2	9	effect	effect	NOUN
ajbmeb-1686	2	10	on	on	ADP
ajbmeb-1686	2	11	the	the	DET
ajbmeb-1686	2	12	role	role	NOUN
ajbmeb-1686	2	13	of	of	ADP
ajbmeb-1686	2	14	strategic	strategic	ADJ
ajbmeb-1686	2	15	system	system	NOUN
ajbmeb-1686	2	16	criteria	criterion	NOUN
ajbmeb-1686	2	17	in	in	ADP
ajbmeb-1686	2	18	stock	stock	NOUN
ajbmeb-1686	2	19	companies	company	NOUN
ajbmeb-1686	2	20	ahmed	ahme	VERB
ajbmeb-1686	2	21	imad	imad	PROPN
ajbmeb-1686	2	22	jawad	jawad	PROPN
ajbmeb-1686	2	23	alradhi	alradhi	PROPN
ajbmeb-1686	2	24	iraq	iraq	PROPN
ajbmeb-1686	2	25	-	-	PUNCT
ajbmeb-1686	2	26	university	university	PROPN
ajbmeb-1686	2	27	of	of	ADP
ajbmeb-1686	2	28	basrahcollege	basrahcollege	NOUN
ajbmeb-1686	2	29	of	of	ADP
ajbmeb-1686	2	30	administration	administration	NOUN
ajbmeb-1686	2	31	and	and	CCONJ
ajbmeb-1686	2	32	economics	economic	NOUN
ajbmeb-1686	2	33	email:ahmed.imad@uobasrah.edu.iq	email:ahmed.imad@uobasrah.edu.iq	PROPN
ajbmeb-1686	2	34	email:ahmedkirkukly77@gmail.com	email:ahmedkirkukly77@gmail.com	X
ajbmeb-1686	2	35	a	a	DET
ajbmeb-1686	2	36	b	b	PROPN
ajbmeb-1686	2	37	s	s	ADP
ajbmeb-1686	2	38	t	t	PROPN
ajbmeb-1686	2	39	r	r	NOUN
ajbmeb-1686	2	40	a	a	DET
ajbmeb-1686	2	41	c	c	NOUN
ajbmeb-1686	2	42	t	t	NOUN
ajbmeb-1686	2	43	k	k	X
ajbmeb-1686	2	44	e	e	PROPN
ajbmeb-1686	2	45	y	y	PROPN
ajbmeb-1686	2	46	w	w	NOUN
ajbmeb-1686	2	47	o	o	NOUN
ajbmeb-1686	2	48	r	r	NOUN
ajbmeb-1686	2	49	d	d	X
ajbmeb-1686	2	50	s	s	VERB
ajbmeb-1686	2	51	corporate	corporate	ADJ
ajbmeb-1686	2	52	governance	governance	NOUN
ajbmeb-1686	2	53	is	be	AUX
ajbmeb-1686	2	54	"	"	PUNCT
ajbmeb-1686	2	55	management	management	NOUN
ajbmeb-1686	2	56	management	management	NOUN
ajbmeb-1686	2	57	"	"	PUNCT
ajbmeb-1686	2	58	or	or	CCONJ
ajbmeb-1686	2	59	metamanagement	metamanagement	ADJ
ajbmeb-1686	2	60	,	,	PUNCT
ajbmeb-1686	2	61	as	as	SCONJ
ajbmeb-1686	2	62	it	it	PRON
ajbmeb-1686	2	63	encompasses	encompass	VERB
ajbmeb-1686	2	64	the	the	DET
ajbmeb-1686	2	65	set	set	NOUN
ajbmeb-1686	2	66	of	of	ADP
ajbmeb-1686	2	67	relationships	relationship	NOUN
ajbmeb-1686	2	68	between	between	ADP
ajbmeb-1686	2	69	management	management	NOUN
ajbmeb-1686	2	70	,	,	PUNCT
ajbmeb-1686	2	71	the	the	DET
ajbmeb-1686	2	72	board	board	NOUN
ajbmeb-1686	2	73	of	of	ADP
ajbmeb-1686	2	74	directors	director	NOUN
ajbmeb-1686	2	75	,	,	PUNCT
ajbmeb-1686	2	76	shareholders	shareholder	NOUN
ajbmeb-1686	2	77	and	and	CCONJ
ajbmeb-1686	2	78	shareholders	shareholder	NOUN
ajbmeb-1686	2	79	of	of	ADP
ajbmeb-1686	2	80	a	a	DET
ajbmeb-1686	2	81	company	company	NOUN
ajbmeb-1686	2	82	.	.	PUNCT
ajbmeb-1686	3	1	effective	effective	ADJ
ajbmeb-1686	3	2	governance	governance	NOUN
ajbmeb-1686	3	3	reduces	reduce	VERB
ajbmeb-1686	3	4	the	the	DET
ajbmeb-1686	3	5	inappropriate	inappropriate	ADJ
ajbmeb-1686	3	6	consequences	consequence	NOUN
ajbmeb-1686	3	7	of	of	ADP
ajbmeb-1686	3	8	conflicts	conflict	NOUN
ajbmeb-1686	3	9	of	of	ADP
ajbmeb-1686	3	10	interest	interest	NOUN
ajbmeb-1686	3	11	between	between	ADP
ajbmeb-1686	3	12	managers	manager	NOUN
ajbmeb-1686	3	13	and	and	CCONJ
ajbmeb-1686	3	14	owners	owner	NOUN
ajbmeb-1686	3	15	,	,	PUNCT
ajbmeb-1686	3	16	such	such	ADJ
ajbmeb-1686	3	17	as	as	ADP
ajbmeb-1686	3	18	the	the	DET
ajbmeb-1686	3	19	abuse	abuse	NOUN
ajbmeb-1686	3	20	of	of	ADP
ajbmeb-1686	3	21	power	power	NOUN
ajbmeb-1686	3	22	,	,	PUNCT
ajbmeb-1686	3	23	that	that	ADV
ajbmeb-1686	3	24	is	is	ADV
ajbmeb-1686	3	25	,	,	PUNCT
ajbmeb-1686	3	26	the	the	DET
ajbmeb-1686	3	27	identification	identification	NOUN
ajbmeb-1686	3	28	of	of	ADP
ajbmeb-1686	3	29	corporate	corporate	ADJ
ajbmeb-1686	3	30	governance	governance	NOUN
ajbmeb-1686	3	31	mechanisms	mechanism	NOUN
ajbmeb-1686	3	32	that	that	PRON
ajbmeb-1686	3	33	lead	lead	VERB
ajbmeb-1686	3	34	to	to	ADP
ajbmeb-1686	3	35	financial	financial	ADJ
ajbmeb-1686	3	36	performance	performance	NOUN
ajbmeb-1686	3	37	and	and	CCONJ
ajbmeb-1686	3	38	social	social	ADJ
ajbmeb-1686	3	39	legitimacy	legitimacy	NOUN
ajbmeb-1686	3	40	or	or	CCONJ
ajbmeb-1686	3	41	the	the	DET
ajbmeb-1686	3	42	realization	realization	NOUN
ajbmeb-1686	3	43	of	of	ADP
ajbmeb-1686	3	44	set	set	ADJ
ajbmeb-1686	3	45	goals	goal	NOUN
ajbmeb-1686	3	46	.	.	PUNCT
ajbmeb-1686	4	1	organizational	organizational	ADJ
ajbmeb-1686	4	2	culture	culture	NOUN
ajbmeb-1686	4	3	,	,	PUNCT
ajbmeb-1686	4	4	accounting	accounting	NOUN
ajbmeb-1686	4	5	,	,	PUNCT
ajbmeb-1686	4	6	management	management	NOUN
ajbmeb-1686	4	7	accounting	accounting	NOUN
ajbmeb-1686	4	8	introduction	introduction	NOUN
ajbmeb-1686	4	9	the	the	DET
ajbmeb-1686	4	10	halo	halo	NOUN
ajbmeb-1686	4	11	effect	effect	NOUN
ajbmeb-1686	4	12	on	on	ADP
ajbmeb-1686	4	13	the	the	DET
ajbmeb-1686	4	14	role	role	NOUN
ajbmeb-1686	4	15	of	of	ADP
ajbmeb-1686	4	16	strategic	strategic	ADJ
ajbmeb-1686	4	17	system	system	NOUN
ajbmeb-1686	4	18	criteria	criterion	NOUN
ajbmeb-1686	4	19	in	in	ADP
ajbmeb-1686	4	20	stock	stock	NOUN
ajbmeb-1686	4	21	companies	company	NOUN
ajbmeb-1686	4	22	corporate	corporate	ADJ
ajbmeb-1686	4	23	governance	governance	NOUN
ajbmeb-1686	4	24	is	be	AUX
ajbmeb-1686	4	25	a	a	DET
ajbmeb-1686	4	26	set	set	NOUN
ajbmeb-1686	4	27	of	of	ADP
ajbmeb-1686	4	28	procedures	procedure	NOUN
ajbmeb-1686	4	29	that	that	PRON
ajbmeb-1686	4	30	are	be	AUX
ajbmeb-1686	4	31	implemented	implement	VERB
ajbmeb-1686	4	32	to	to	PART
ajbmeb-1686	4	33	ensure	ensure	VERB
ajbmeb-1686	4	34	the	the	DET
ajbmeb-1686	4	35	efficient	efficient	ADJ
ajbmeb-1686	4	36	use	use	NOUN
ajbmeb-1686	4	37	of	of	ADP
ajbmeb-1686	4	38	the	the	DET
ajbmeb-1686	4	39	company	company	NOUN
ajbmeb-1686	4	40	's	's	PART
ajbmeb-1686	4	41	assets	asset	NOUN
ajbmeb-1686	4	42	and	and	CCONJ
ajbmeb-1686	4	43	their	their	PRON
ajbmeb-1686	4	44	non	non	ADJ
ajbmeb-1686	4	45	-	-	NOUN
ajbmeb-1686	4	46	use	use	NOUN
ajbmeb-1686	4	47	for	for	ADP
ajbmeb-1686	4	48	goals	goal	NOUN
ajbmeb-1686	4	49	contrary	contrary	ADJ
ajbmeb-1686	4	50	to	to	ADP
ajbmeb-1686	4	51	the	the	DET
ajbmeb-1686	4	52	goals	goal	NOUN
ajbmeb-1686	4	53	of	of	ADP
ajbmeb-1686	4	54	the	the	DET
ajbmeb-1686	4	55	beneficiaries	beneficiary	NOUN
ajbmeb-1686	4	56	.	.	PUNCT
ajbmeb-1686	5	1	strong	strong	ADJ
ajbmeb-1686	5	2	corporate	corporate	ADJ
ajbmeb-1686	5	3	governance	governance	NOUN
ajbmeb-1686	5	4	in	in	ADP
ajbmeb-1686	5	5	companies	company	NOUN
ajbmeb-1686	5	6	limits	limit	VERB
ajbmeb-1686	5	7	the	the	DET
ajbmeb-1686	5	8	opportunistic	opportunistic	ADJ
ajbmeb-1686	5	9	and	and	CCONJ
ajbmeb-1686	5	10	profit	profit	NOUN
ajbmeb-1686	5	11	-	-	PUNCT
ajbmeb-1686	5	12	seeking	seek	VERB
ajbmeb-1686	5	13	behavior	behavior	NOUN
ajbmeb-1686	5	14	of	of	ADP
ajbmeb-1686	5	15	managers	manager	NOUN
ajbmeb-1686	5	16	and	and	CCONJ
ajbmeb-1686	5	17	as	as	ADP
ajbmeb-1686	5	18	a	a	DET
ajbmeb-1686	5	19	result	result	NOUN
ajbmeb-1686	5	20	,	,	PUNCT
ajbmeb-1686	5	21	improves	improve	VERB
ajbmeb-1686	5	22	the	the	DET
ajbmeb-1686	5	23	quality	quality	NOUN
ajbmeb-1686	5	24	and	and	CCONJ
ajbmeb-1686	5	25	reliability	reliability	NOUN
ajbmeb-1686	5	26	of	of	ADP
ajbmeb-1686	5	27	financial	financial	ADJ
ajbmeb-1686	5	28	reporting	reporting	NOUN
ajbmeb-1686	5	29	.	.	PUNCT
ajbmeb-1686	6	1	that	that	SCONJ
ajbmeb-1686	6	2	a	a	DET
ajbmeb-1686	6	3	strong	strong	ADJ
ajbmeb-1686	6	4	corporate	corporate	ADJ
ajbmeb-1686	6	5	governance	governance	NOUN
ajbmeb-1686	6	6	structure	structure	NOUN
ajbmeb-1686	6	7	leading	lead	VERB
ajbmeb-1686	6	8	to	to	ADP
ajbmeb-1686	6	9	better	well	ADJ
ajbmeb-1686	6	10	monitoring	monitoring	NOUN
ajbmeb-1686	6	11	of	of	ADP
ajbmeb-1686	6	12	the	the	DET
ajbmeb-1686	6	13	management	management	NOUN
ajbmeb-1686	6	14	of	of	ADP
ajbmeb-1686	6	15	the	the	DET
ajbmeb-1686	6	16	corporate	corporate	ADJ
ajbmeb-1686	6	17	governance	governance	NOUN
ajbmeb-1686	6	18	system	system	NOUN
ajbmeb-1686	6	19	can	can	AUX
ajbmeb-1686	6	20	play	play	VERB
ajbmeb-1686	6	21	an	an	DET
ajbmeb-1686	6	22	important	important	ADJ
ajbmeb-1686	6	23	role	role	NOUN
ajbmeb-1686	6	24	in	in	ADP
ajbmeb-1686	6	25	the	the	DET
ajbmeb-1686	6	26	capital	capital	NOUN
ajbmeb-1686	6	27	market	market	NOUN
ajbmeb-1686	6	28	in	in	ADP
ajbmeb-1686	6	29	order	order	NOUN
ajbmeb-1686	6	30	to	to	PART
ajbmeb-1686	6	31	alleviate	alleviate	VERB
ajbmeb-1686	6	32	the	the	DET
ajbmeb-1686	6	33	representation	representation	NOUN
ajbmeb-1686	6	34	problem	problem	NOUN
ajbmeb-1686	6	35	and	and	CCONJ
ajbmeb-1686	6	36	reduce	reduce	VERB
ajbmeb-1686	6	37	the	the	DET
ajbmeb-1686	6	38	information	information	NOUN
ajbmeb-1686	6	39	asymmetry	asymmetry	NOUN
ajbmeb-1686	6	40	between	between	ADP
ajbmeb-1686	6	41	shareholders	shareholder	NOUN
ajbmeb-1686	6	42	and	and	CCONJ
ajbmeb-1686	6	43	managers	manager	NOUN
ajbmeb-1686	6	44	.	.	PUNCT
ajbmeb-1686	7	1	the	the	DET
ajbmeb-1686	7	2	phenomenon	phenomenon	NOUN
ajbmeb-1686	7	3	of	of	ADP
ajbmeb-1686	7	4	the	the	DET
ajbmeb-1686	7	5	halo	halo	NOUN
ajbmeb-1686	7	6	effect	effect	NOUN
ajbmeb-1686	7	7	is	be	AUX
ajbmeb-1686	7	8	one	one	NUM
ajbmeb-1686	7	9	of	of	ADP
ajbmeb-1686	7	10	the	the	DET
ajbmeb-1686	7	11	topics	topic	NOUN
ajbmeb-1686	7	12	discussed	discuss	VERB
ajbmeb-1686	7	13	in	in	ADP
ajbmeb-1686	7	14	behavioral	behavioral	ADJ
ajbmeb-1686	7	15	finance	finance	NOUN
ajbmeb-1686	7	16	.	.	PUNCT
ajbmeb-1686	8	1	this	this	DET
ajbmeb-1686	8	2	effect	effect	NOUN
ajbmeb-1686	8	3	makes	make	VERB
ajbmeb-1686	8	4	the	the	DET
ajbmeb-1686	8	5	judging	judge	VERB
ajbmeb-1686	8	6	person	person	NOUN
ajbmeb-1686	8	7	,	,	PUNCT
ajbmeb-1686	8	8	under	under	ADP
ajbmeb-1686	8	9	the	the	DET
ajbmeb-1686	8	10	influence	influence	NOUN
ajbmeb-1686	8	11	of	of	ADP
ajbmeb-1686	8	12	a	a	DET
ajbmeb-1686	8	13	desirable	desirable	ADJ
ajbmeb-1686	8	14	feature	feature	NOUN
ajbmeb-1686	8	15	of	of	ADP
ajbmeb-1686	8	16	the	the	DET
ajbmeb-1686	8	17	person	person	NOUN
ajbmeb-1686	8	18	or	or	CCONJ
ajbmeb-1686	8	19	subject	subject	NOUN
ajbmeb-1686	8	20	under	under	ADP
ajbmeb-1686	8	21	investigation	investigation	NOUN
ajbmeb-1686	8	22	,	,	PUNCT
ajbmeb-1686	8	23	generalize	generalize	VERB
ajbmeb-1686	8	24	this	this	DET
ajbmeb-1686	8	25	feature	feature	NOUN
ajbmeb-1686	8	26	to	to	ADP
ajbmeb-1686	8	27	other	other	ADJ
ajbmeb-1686	8	28	features	feature	NOUN
ajbmeb-1686	8	29	.	.	PUNCT
ajbmeb-1686	9	1	such	such	ADJ
ajbmeb-1686	9	2	wrong	wrong	ADJ
ajbmeb-1686	9	3	references	reference	NOUN
ajbmeb-1686	9	4	can	can	AUX
ajbmeb-1686	9	5	potentially	potentially	ADV
ajbmeb-1686	9	6	cause	cause	VERB
ajbmeb-1686	9	7	wrong	wrong	ADJ
ajbmeb-1686	9	8	pricing	pricing	NOUN
ajbmeb-1686	9	9	in	in	ADP
ajbmeb-1686	9	10	the	the	DET
ajbmeb-1686	9	11	stock	stock	NOUN
ajbmeb-1686	9	12	market	market	NOUN
ajbmeb-1686	9	13	(	(	PUNCT
ajbmeb-1686	9	14	hoseini	hoseini	NOUN
ajbmeb-1686	9	15	,	,	PUNCT
ajbmeb-1686	9	16	jamshidinavid	jamshidinavid	NOUN
ajbmeb-1686	9	17	,	,	PUNCT
ajbmeb-1686	9	18	&	&	CCONJ
ajbmeb-1686	9	19	piri	piri	NOUN
ajbmeb-1686	9	20	,	,	PUNCT
ajbmeb-1686	9	21	2020	2020	NUM
ajbmeb-1686	9	22	)	)	PUNCT
ajbmeb-1686	9	23	.	.	PUNCT
ajbmeb-1686	10	1	in	in	ADP
ajbmeb-1686	10	2	recent	recent	ADJ
ajbmeb-1686	10	3	decades	decade	NOUN
ajbmeb-1686	10	4	,	,	PUNCT
ajbmeb-1686	10	5	the	the	DET
ajbmeb-1686	10	6	corporate	corporate	ADJ
ajbmeb-1686	10	7	governance	governance	NOUN
ajbmeb-1686	10	8	system	system	NOUN
ajbmeb-1686	10	9	has	have	AUX
ajbmeb-1686	10	10	become	become	VERB
ajbmeb-1686	10	11	one	one	NUM
ajbmeb-1686	10	12	of	of	ADP
ajbmeb-1686	10	13	the	the	DET
ajbmeb-1686	10	14	vital	vital	ADJ
ajbmeb-1686	10	15	pillars	pillar	NOUN
ajbmeb-1686	10	16	of	of	ADP
ajbmeb-1686	10	17	today	today	NOUN
ajbmeb-1686	10	18	's	's	PART
ajbmeb-1686	10	19	complex	complex	ADJ
ajbmeb-1686	10	20	and	and	CCONJ
ajbmeb-1686	10	21	expanding	expand	VERB
ajbmeb-1686	10	22	economic	economic	ADJ
ajbmeb-1686	10	23	environment	environment	NOUN
ajbmeb-1686	10	24	,	,	PUNCT
ajbmeb-1686	10	25	american	american	PROPN
ajbmeb-1686	10	26	journal	journal	PROPN
ajbmeb-1686	10	27	of	of	ADP
ajbmeb-1686	10	28	business	business	NOUN
ajbmeb-1686	10	29	management	management	NOUN
ajbmeb-1686	10	30	,	,	PUNCT
ajbmeb-1686	10	31	economics	economic	NOUN
ajbmeb-1686	10	32	and	and	CCONJ
ajbmeb-1686	10	33	banking	banking	NOUN
ajbmeb-1686	10	34	volume	volume	NOUN
ajbmeb-1686	10	35	19	19	NUM
ajbmeb-1686	10	36	december	december	PROPN
ajbmeb-1686	10	37	,	,	PUNCT
ajbmeb-1686	10	38	2023	2023	NUM
ajbmeb-1686	10	39	p	p	NOUN
ajbmeb-1686	10	40	a	a	PRON
ajbmeb-1686	10	41	g	g	NOUN
ajbmeb-1686	10	42	e	e	NOUN
ajbmeb-1686	10	43	|	|	NOUN
ajbmeb-1686	10	44	108	108	NUM
ajbmeb-1686	10	45	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1686	10	46	which	which	PRON
ajbmeb-1686	10	47	is	be	AUX
ajbmeb-1686	10	48	known	know	VERB
ajbmeb-1686	10	49	as	as	ADP
ajbmeb-1686	10	50	a	a	DET
ajbmeb-1686	10	51	tool	tool	NOUN
ajbmeb-1686	10	52	to	to	PART
ajbmeb-1686	10	53	realize	realize	VERB
ajbmeb-1686	10	54	trust	trust	NOUN
ajbmeb-1686	10	55	,	,	PUNCT
ajbmeb-1686	10	56	justice	justice	NOUN
ajbmeb-1686	10	57	,	,	PUNCT
ajbmeb-1686	10	58	transparency	transparency	NOUN
ajbmeb-1686	10	59	and	and	CCONJ
ajbmeb-1686	10	60	accountability	accountability	NOUN
ajbmeb-1686	10	61	in	in	ADP
ajbmeb-1686	10	62	companies	company	NOUN
ajbmeb-1686	10	63	.	.	PUNCT
ajbmeb-1686	11	1	in	in	ADP
ajbmeb-1686	11	2	the	the	DET
ajbmeb-1686	11	3	limited	limited	ADJ
ajbmeb-1686	11	4	views	view	NOUN
ajbmeb-1686	11	5	that	that	PRON
ajbmeb-1686	11	6	are	be	AUX
ajbmeb-1686	11	7	expressed	express	VERB
ajbmeb-1686	11	8	in	in	ADP
ajbmeb-1686	11	9	the	the	DET
ajbmeb-1686	11	10	agency	agency	NOUN
ajbmeb-1686	11	11	theory	theory	NOUN
ajbmeb-1686	11	12	,	,	PUNCT
ajbmeb-1686	11	13	the	the	DET
ajbmeb-1686	11	14	management	management	NOUN
ajbmeb-1686	11	15	of	of	ADP
ajbmeb-1686	11	16	the	the	DET
ajbmeb-1686	11	17	company	company	NOUN
ajbmeb-1686	11	18	is	be	AUX
ajbmeb-1686	11	19	limited	limit	VERB
ajbmeb-1686	11	20	to	to	ADP
ajbmeb-1686	11	21	the	the	DET
ajbmeb-1686	11	22	relationship	relationship	NOUN
ajbmeb-1686	11	23	between	between	ADP
ajbmeb-1686	11	24	the	the	DET
ajbmeb-1686	11	25	company	company	NOUN
ajbmeb-1686	11	26	and	and	CCONJ
ajbmeb-1686	11	27	the	the	DET
ajbmeb-1686	11	28	shareholders	shareholder	NOUN
ajbmeb-1686	11	29	.	.	PUNCT
ajbmeb-1686	12	1	on	on	ADP
ajbmeb-1686	12	2	the	the	DET
ajbmeb-1686	12	3	other	other	ADJ
ajbmeb-1686	12	4	hand	hand	NOUN
ajbmeb-1686	12	5	,	,	PUNCT
ajbmeb-1686	12	6	in	in	ADP
ajbmeb-1686	12	7	a	a	DET
ajbmeb-1686	12	8	broad	broad	ADJ
ajbmeb-1686	12	9	perspective	perspective	NOUN
ajbmeb-1686	12	10	,	,	PUNCT
ajbmeb-1686	12	11	corporate	corporate	ADJ
ajbmeb-1686	12	12	governance	governance	NOUN
ajbmeb-1686	12	13	can	can	AUX
ajbmeb-1686	12	14	be	be	AUX
ajbmeb-1686	12	15	considered	consider	VERB
ajbmeb-1686	12	16	as	as	ADP
ajbmeb-1686	12	17	a	a	DET
ajbmeb-1686	12	18	network	network	NOUN
ajbmeb-1686	12	19	of	of	ADP
ajbmeb-1686	12	20	relationships	relationship	NOUN
ajbmeb-1686	12	21	,	,	PUNCT
ajbmeb-1686	12	22	not	not	PART
ajbmeb-1686	12	23	only	only	ADV
ajbmeb-1686	12	24	between	between	ADP
ajbmeb-1686	12	25	the	the	DET
ajbmeb-1686	12	26	company	company	NOUN
ajbmeb-1686	12	27	and	and	CCONJ
ajbmeb-1686	12	28	its	its	PRON
ajbmeb-1686	12	29	owners	owner	NOUN
ajbmeb-1686	12	30	,	,	PUNCT
ajbmeb-1686	12	31	but	but	CCONJ
ajbmeb-1686	12	32	also	also	ADV
ajbmeb-1686	12	33	between	between	ADP
ajbmeb-1686	12	34	the	the	DET
ajbmeb-1686	12	35	company	company	NOUN
ajbmeb-1686	12	36	and	and	CCONJ
ajbmeb-1686	12	37	a	a	DET
ajbmeb-1686	12	38	large	large	ADJ
ajbmeb-1686	12	39	number	number	NOUN
ajbmeb-1686	12	40	of	of	ADP
ajbmeb-1686	12	41	stakeholders	stakeholder	NOUN
ajbmeb-1686	12	42	,	,	PUNCT
ajbmeb-1686	12	43	including	include	VERB
ajbmeb-1686	12	44	employees	employee	NOUN
ajbmeb-1686	12	45	,	,	PUNCT
ajbmeb-1686	12	46	customers	customer	NOUN
ajbmeb-1686	12	47	,	,	PUNCT
ajbmeb-1686	12	48	vendors	vendor	NOUN
ajbmeb-1686	12	49	,	,	PUNCT
ajbmeb-1686	12	50	bondholders	bondholder	NOUN
ajbmeb-1686	12	51	.	.	PUNCT
ajbmeb-1686	13	1	and	and	CCONJ
ajbmeb-1686	13	2	so	so	ADV
ajbmeb-1686	13	3	on	on	ADV
ajbmeb-1686	13	4	.	.	PUNCT
ajbmeb-1686	14	1	such	such	DET
ajbmeb-1686	14	2	a	a	DET
ajbmeb-1686	14	3	view	view	NOUN
ajbmeb-1686	14	4	is	be	AUX
ajbmeb-1686	14	5	presented	present	VERB
ajbmeb-1686	14	6	in	in	ADP
ajbmeb-1686	14	7	the	the	DET
ajbmeb-1686	14	8	form	form	NOUN
ajbmeb-1686	14	9	of	of	ADP
ajbmeb-1686	14	10	stakeholder	stakeholder	NOUN
ajbmeb-1686	14	11	theory	theory	NOUN
ajbmeb-1686	14	12	.	.	PUNCT
ajbmeb-1686	15	1	in	in	ADP
ajbmeb-1686	15	2	fact	fact	NOUN
ajbmeb-1686	15	3	,	,	PUNCT
ajbmeb-1686	15	4	the	the	DET
ajbmeb-1686	15	5	ultimate	ultimate	ADJ
ajbmeb-1686	15	6	goal	goal	NOUN
ajbmeb-1686	15	7	of	of	ADP
ajbmeb-1686	15	8	the	the	DET
ajbmeb-1686	15	9	management	management	NOUN
ajbmeb-1686	15	10	system	system	NOUN
ajbmeb-1686	15	11	of	of	ADP
ajbmeb-1686	15	12	companies	company	NOUN
ajbmeb-1686	15	13	is	be	AUX
ajbmeb-1686	15	14	not	not	PART
ajbmeb-1686	15	15	only	only	ADV
ajbmeb-1686	15	16	to	to	PART
ajbmeb-1686	15	17	reduce	reduce	VERB
ajbmeb-1686	15	18	the	the	DET
ajbmeb-1686	15	19	representation	representation	NOUN
ajbmeb-1686	15	20	problem	problem	NOUN
ajbmeb-1686	15	21	and	and	CCONJ
ajbmeb-1686	15	22	align	align	VERB
ajbmeb-1686	15	23	the	the	DET
ajbmeb-1686	15	24	interests	interest	NOUN
ajbmeb-1686	15	25	of	of	ADP
ajbmeb-1686	15	26	the	the	DET
ajbmeb-1686	15	27	employer	employer	NOUN
ajbmeb-1686	15	28	with	with	ADP
ajbmeb-1686	15	29	the	the	DET
ajbmeb-1686	15	30	interests	interest	NOUN
ajbmeb-1686	15	31	of	of	ADP
ajbmeb-1686	15	32	the	the	DET
ajbmeb-1686	15	33	agent	agent	NOUN
ajbmeb-1686	15	34	,	,	PUNCT
ajbmeb-1686	15	35	but	but	CCONJ
ajbmeb-1686	15	36	also	also	ADV
ajbmeb-1686	15	37	to	to	PART
ajbmeb-1686	15	38	secure	secure	VERB
ajbmeb-1686	15	39	the	the	DET
ajbmeb-1686	15	40	interests	interest	NOUN
ajbmeb-1686	15	41	of	of	ADP
ajbmeb-1686	15	42	all	all	DET
ajbmeb-1686	15	43	interest	interest	NOUN
ajbmeb-1686	15	44	groups	group	NOUN
ajbmeb-1686	15	45	in	in	ADP
ajbmeb-1686	15	46	companies	company	NOUN
ajbmeb-1686	15	47	and	and	CCONJ
ajbmeb-1686	15	48	business	business	NOUN
ajbmeb-1686	15	49	units	unit	NOUN
ajbmeb-1686	15	50	.	.	PUNCT
ajbmeb-1686	16	1	therefore	therefore	ADV
ajbmeb-1686	16	2	,	,	PUNCT
ajbmeb-1686	16	3	theoretically	theoretically	ADV
ajbmeb-1686	16	4	,	,	PUNCT
ajbmeb-1686	16	5	it	it	PRON
ajbmeb-1686	16	6	is	be	AUX
ajbmeb-1686	16	7	expected	expect	VERB
ajbmeb-1686	16	8	that	that	SCONJ
ajbmeb-1686	16	9	the	the	DET
ajbmeb-1686	16	10	characteristics	characteristic	NOUN
ajbmeb-1686	16	11	of	of	ADP
ajbmeb-1686	16	12	a	a	DET
ajbmeb-1686	16	13	governance	governance	NOUN
ajbmeb-1686	16	14	system	system	NOUN
ajbmeb-1686	16	15	have	have	VERB
ajbmeb-1686	16	16	an	an	DET
ajbmeb-1686	16	17	impact	impact	NOUN
ajbmeb-1686	16	18	on	on	ADP
ajbmeb-1686	16	19	the	the	DET
ajbmeb-1686	16	20	financial	financial	ADJ
ajbmeb-1686	16	21	performance	performance	NOUN
ajbmeb-1686	16	22	of	of	ADP
ajbmeb-1686	16	23	companies	company	NOUN
ajbmeb-1686	16	24	,	,	PUNCT
ajbmeb-1686	16	25	because	because	SCONJ
ajbmeb-1686	16	26	effective	effective	ADJ
ajbmeb-1686	16	27	governance	governance	NOUN
ajbmeb-1686	16	28	reduces	reduce	VERB
ajbmeb-1686	16	29	the	the	DET
ajbmeb-1686	16	30	inappropriate	inappropriate	ADJ
ajbmeb-1686	16	31	consequences	consequence	NOUN
ajbmeb-1686	16	32	of	of	ADP
ajbmeb-1686	16	33	conflicts	conflict	NOUN
ajbmeb-1686	16	34	of	of	ADP
ajbmeb-1686	16	35	interest	interest	NOUN
ajbmeb-1686	16	36	between	between	ADP
ajbmeb-1686	16	37	managers	manager	NOUN
ajbmeb-1686	16	38	and	and	CCONJ
ajbmeb-1686	16	39	owners	owner	NOUN
ajbmeb-1686	16	40	,	,	PUNCT
ajbmeb-1686	16	41	such	such	ADJ
ajbmeb-1686	16	42	as	as	ADP
ajbmeb-1686	16	43	abuse	abuse	NOUN
ajbmeb-1686	16	44	of	of	ADP
ajbmeb-1686	16	45	power	power	NOUN
ajbmeb-1686	16	46	.	.	PUNCT
ajbmeb-1686	17	1	(	(	PUNCT
ajbmeb-1686	17	2	milosevic	milosevic	PROPN
ajbmeb-1686	17	3	,	,	PUNCT
ajbmeb-1686	17	4	andrei	andrei	PROPN
ajbmeb-1686	17	5	,	,	PUNCT
ajbmeb-1686	17	6	&	&	CCONJ
ajbmeb-1686	17	7	vishny	vishny	PROPN
ajbmeb-1686	17	8	,	,	PUNCT
ajbmeb-1686	17	9	2015	2015	NUM
ajbmeb-1686	17	10	)	)	PUNCT
ajbmeb-1686	17	11	.	.	PUNCT
ajbmeb-1686	18	1	corporate	corporate	ADJ
ajbmeb-1686	18	2	governance	governance	NOUN
ajbmeb-1686	18	3	can	can	AUX
ajbmeb-1686	18	4	be	be	AUX
ajbmeb-1686	18	5	defined	define	VERB
ajbmeb-1686	18	6	as	as	ADP
ajbmeb-1686	18	7	a	a	DET
ajbmeb-1686	18	8	form	form	NOUN
ajbmeb-1686	18	9	of	of	ADP
ajbmeb-1686	18	10	"	"	PUNCT
ajbmeb-1686	18	11	management	management	NOUN
ajbmeb-1686	18	12	management	management	NOUN
ajbmeb-1686	18	13	"	"	PUNCT
ajbmeb-1686	18	14	or	or	CCONJ
ajbmeb-1686	18	15	meta	meta	ADJ
ajbmeb-1686	18	16	-	-	PUNCT
ajbmeb-1686	18	17	management	management	NOUN
ajbmeb-1686	18	18	,	,	PUNCT
ajbmeb-1686	18	19	as	as	SCONJ
ajbmeb-1686	18	20	it	it	PRON
ajbmeb-1686	18	21	encompasses	encompass	VERB
ajbmeb-1686	18	22	the	the	DET
ajbmeb-1686	18	23	set	set	NOUN
ajbmeb-1686	18	24	of	of	ADP
ajbmeb-1686	18	25	relationships	relationship	NOUN
ajbmeb-1686	18	26	between	between	ADP
ajbmeb-1686	18	27	a	a	DET
ajbmeb-1686	18	28	company	company	NOUN
ajbmeb-1686	18	29	's	's	PART
ajbmeb-1686	18	30	management	management	NOUN
ajbmeb-1686	18	31	,	,	PUNCT
ajbmeb-1686	18	32	board	board	NOUN
ajbmeb-1686	18	33	of	of	ADP
ajbmeb-1686	18	34	directors	director	NOUN
ajbmeb-1686	18	35	,	,	PUNCT
ajbmeb-1686	18	36	shareholders	shareholder	NOUN
ajbmeb-1686	18	37	,	,	PUNCT
ajbmeb-1686	18	38	and	and	CCONJ
ajbmeb-1686	18	39	stakeholders	stakeholder	NOUN
ajbmeb-1686	18	40	.	.	PUNCT
ajbmeb-1686	19	1	it	it	PRON
ajbmeb-1686	19	2	defines	define	VERB
ajbmeb-1686	19	3	a	a	DET
ajbmeb-1686	19	4	framework	framework	NOUN
ajbmeb-1686	19	5	for	for	ADP
ajbmeb-1686	19	6	setting	set	VERB
ajbmeb-1686	19	7	goals	goal	NOUN
ajbmeb-1686	19	8	and	and	CCONJ
ajbmeb-1686	19	9	determining	determine	VERB
ajbmeb-1686	19	10	the	the	DET
ajbmeb-1686	19	11	means	mean	NOUN
ajbmeb-1686	19	12	to	to	PART
ajbmeb-1686	19	13	achieve	achieve	VERB
ajbmeb-1686	19	14	those	those	DET
ajbmeb-1686	19	15	goals	goal	NOUN
ajbmeb-1686	19	16	,	,	PUNCT
ajbmeb-1686	19	17	as	as	ADV
ajbmeb-1686	19	18	well	well	ADV
ajbmeb-1686	19	19	as	as	ADP
ajbmeb-1686	19	20	for	for	ADP
ajbmeb-1686	19	21	monitoring	monitor	VERB
ajbmeb-1686	19	22	the	the	DET
ajbmeb-1686	19	23	company	company	NOUN
ajbmeb-1686	19	24	's	's	PART
ajbmeb-1686	19	25	performance	performance	NOUN
ajbmeb-1686	19	26	and	and	CCONJ
ajbmeb-1686	19	27	efficiency	efficiency	NOUN
ajbmeb-1686	19	28	.	.	PUNCT
ajbmeb-1686	20	1	one	one	NUM
ajbmeb-1686	20	2	of	of	ADP
ajbmeb-1686	20	3	the	the	DET
ajbmeb-1686	20	4	main	main	ADJ
ajbmeb-1686	20	5	challenges	challenge	NOUN
ajbmeb-1686	20	6	of	of	ADP
ajbmeb-1686	20	7	corporate	corporate	ADJ
ajbmeb-1686	20	8	governance	governance	NOUN
ajbmeb-1686	20	9	research	research	NOUN
ajbmeb-1686	20	10	is	be	AUX
ajbmeb-1686	20	11	related	relate	VERB
ajbmeb-1686	20	12	to	to	ADP
ajbmeb-1686	20	13	defining	define	VERB
ajbmeb-1686	20	14	criteria	criterion	NOUN
ajbmeb-1686	20	15	for	for	ADP
ajbmeb-1686	20	16	good	good	ADJ
ajbmeb-1686	20	17	corporate	corporate	ADJ
ajbmeb-1686	20	18	governance	governance	NOUN
ajbmeb-1686	20	19	,	,	PUNCT
ajbmeb-1686	20	20	that	that	ADV
ajbmeb-1686	20	21	is	is	ADV
ajbmeb-1686	20	22	,	,	PUNCT
ajbmeb-1686	20	23	identifying	identify	VERB
ajbmeb-1686	20	24	corporate	corporate	ADJ
ajbmeb-1686	20	25	governance	governance	NOUN
ajbmeb-1686	20	26	mechanisms	mechanism	NOUN
ajbmeb-1686	20	27	that	that	PRON
ajbmeb-1686	20	28	lead	lead	VERB
ajbmeb-1686	20	29	to	to	ADP
ajbmeb-1686	20	30	financial	financial	ADJ
ajbmeb-1686	20	31	performance	performance	NOUN
ajbmeb-1686	20	32	and	and	CCONJ
ajbmeb-1686	20	33	social	social	ADJ
ajbmeb-1686	20	34	legitimacy	legitimacy	NOUN
ajbmeb-1686	20	35	or	or	CCONJ
ajbmeb-1686	20	36	the	the	DET
ajbmeb-1686	20	37	realization	realization	NOUN
ajbmeb-1686	20	38	of	of	ADP
ajbmeb-1686	20	39	set	set	ADJ
ajbmeb-1686	20	40	goals	goal	NOUN
ajbmeb-1686	20	41	(	(	PUNCT
ajbmeb-1686	20	42	tipurić	tipurić	ADJ
ajbmeb-1686	20	43	,	,	PUNCT
ajbmeb-1686	20	44	dvorski	dvorski	NOUN
ajbmeb-1686	20	45	,	,	PUNCT
ajbmeb-1686	20	46	&	&	CCONJ
ajbmeb-1686	20	47	delić	delić	PROPN
ajbmeb-1686	20	48	,	,	PUNCT
ajbmeb-1686	20	49	2014	2014	NUM
ajbmeb-1686	20	50	)	)	PUNCT
ajbmeb-1686	20	51	.	.	PUNCT
ajbmeb-1686	21	1	corporate	corporate	ADJ
ajbmeb-1686	21	2	governance	governance	NOUN
ajbmeb-1686	21	3	is	be	AUX
ajbmeb-1686	21	4	a	a	DET
ajbmeb-1686	21	5	set	set	NOUN
ajbmeb-1686	21	6	of	of	ADP
ajbmeb-1686	21	7	procedures	procedure	NOUN
ajbmeb-1686	21	8	that	that	PRON
ajbmeb-1686	21	9	are	be	AUX
ajbmeb-1686	21	10	implemented	implement	VERB
ajbmeb-1686	21	11	to	to	PART
ajbmeb-1686	21	12	ensure	ensure	VERB
ajbmeb-1686	21	13	the	the	DET
ajbmeb-1686	21	14	efficient	efficient	ADJ
ajbmeb-1686	21	15	use	use	NOUN
ajbmeb-1686	21	16	of	of	ADP
ajbmeb-1686	21	17	the	the	DET
ajbmeb-1686	21	18	company	company	NOUN
ajbmeb-1686	21	19	's	's	PART
ajbmeb-1686	21	20	assets	asset	NOUN
ajbmeb-1686	21	21	and	and	CCONJ
ajbmeb-1686	21	22	their	their	PRON
ajbmeb-1686	21	23	non	non	ADJ
ajbmeb-1686	21	24	-	-	NOUN
ajbmeb-1686	21	25	use	use	NOUN
ajbmeb-1686	21	26	for	for	ADP
ajbmeb-1686	21	27	goals	goal	NOUN
ajbmeb-1686	21	28	contrary	contrary	ADJ
ajbmeb-1686	21	29	to	to	ADP
ajbmeb-1686	21	30	the	the	DET
ajbmeb-1686	21	31	goals	goal	NOUN
ajbmeb-1686	21	32	of	of	ADP
ajbmeb-1686	21	33	the	the	DET
ajbmeb-1686	21	34	beneficiaries	beneficiary	NOUN
ajbmeb-1686	21	35	.	.	PUNCT
ajbmeb-1686	22	1	strong	strong	ADJ
ajbmeb-1686	22	2	corporate	corporate	ADJ
ajbmeb-1686	22	3	governance	governance	NOUN
ajbmeb-1686	22	4	in	in	ADP
ajbmeb-1686	22	5	companies	company	NOUN
ajbmeb-1686	22	6	limits	limit	VERB
ajbmeb-1686	22	7	the	the	DET
ajbmeb-1686	22	8	opportunistic	opportunistic	ADJ
ajbmeb-1686	22	9	and	and	CCONJ
ajbmeb-1686	22	10	profit	profit	NOUN
ajbmeb-1686	22	11	-	-	PUNCT
ajbmeb-1686	22	12	seeking	seek	VERB
ajbmeb-1686	22	13	behavior	behavior	NOUN
ajbmeb-1686	22	14	of	of	ADP
ajbmeb-1686	22	15	managers	manager	NOUN
ajbmeb-1686	22	16	and	and	CCONJ
ajbmeb-1686	22	17	as	as	ADP
ajbmeb-1686	22	18	a	a	DET
ajbmeb-1686	22	19	result	result	NOUN
ajbmeb-1686	22	20	,	,	PUNCT
ajbmeb-1686	22	21	improves	improve	VERB
ajbmeb-1686	22	22	the	the	DET
ajbmeb-1686	22	23	quality	quality	NOUN
ajbmeb-1686	22	24	and	and	CCONJ
ajbmeb-1686	22	25	reliability	reliability	NOUN
ajbmeb-1686	22	26	of	of	ADP
ajbmeb-1686	22	27	financial	financial	ADJ
ajbmeb-1686	22	28	reporting	reporting	NOUN
ajbmeb-1686	22	29	.	.	PUNCT
ajbmeb-1686	23	1	also	also	ADV
ajbmeb-1686	23	2	,	,	PUNCT
ajbmeb-1686	23	3	a	a	DET
ajbmeb-1686	23	4	strong	strong	ADJ
ajbmeb-1686	23	5	corporate	corporate	ADJ
ajbmeb-1686	23	6	governance	governance	NOUN
ajbmeb-1686	23	7	structure	structure	NOUN
ajbmeb-1686	23	8	will	will	AUX
ajbmeb-1686	23	9	lead	lead	VERB
ajbmeb-1686	23	10	to	to	ADP
ajbmeb-1686	23	11	better	well	ADJ
ajbmeb-1686	23	12	monitoring	monitoring	NOUN
ajbmeb-1686	23	13	of	of	ADP
ajbmeb-1686	23	14	management	management	NOUN
ajbmeb-1686	23	15	,	,	PUNCT
ajbmeb-1686	23	16	generation	generation	NOUN
ajbmeb-1686	23	17	of	of	ADP
ajbmeb-1686	23	18	accounting	accounting	NOUN
ajbmeb-1686	23	19	information	information	NOUN
ajbmeb-1686	23	20	on	on	ADP
ajbmeb-1686	23	21	time	time	NOUN
ajbmeb-1686	23	22	,	,	PUNCT
ajbmeb-1686	23	23	increasing	increase	VERB
ajbmeb-1686	23	24	the	the	DET
ajbmeb-1686	23	25	speed	speed	NOUN
ajbmeb-1686	23	26	of	of	ADP
ajbmeb-1686	23	27	identifying	identify	VERB
ajbmeb-1686	23	28	bad	bad	ADJ
ajbmeb-1686	23	29	news	news	NOUN
ajbmeb-1686	23	30	to	to	PART
ajbmeb-1686	23	31	inform	inform	VERB
ajbmeb-1686	23	32	the	the	DET
ajbmeb-1686	23	33	board	board	NOUN
ajbmeb-1686	23	34	of	of	ADP
ajbmeb-1686	23	35	directors	director	NOUN
ajbmeb-1686	23	36	and	and	CCONJ
ajbmeb-1686	23	37	take	take	VERB
ajbmeb-1686	23	38	necessary	necessary	ADJ
ajbmeb-1686	23	39	measures	measure	NOUN
ajbmeb-1686	23	40	.	.	PUNCT
ajbmeb-1686	24	1	the	the	DET
ajbmeb-1686	24	2	corporate	corporate	ADJ
ajbmeb-1686	24	3	governance	governance	NOUN
ajbmeb-1686	24	4	system	system	NOUN
ajbmeb-1686	24	5	can	can	AUX
ajbmeb-1686	24	6	play	play	VERB
ajbmeb-1686	24	7	an	an	DET
ajbmeb-1686	24	8	important	important	ADJ
ajbmeb-1686	24	9	role	role	NOUN
ajbmeb-1686	24	10	in	in	ADP
ajbmeb-1686	24	11	the	the	DET
ajbmeb-1686	24	12	capital	capital	NOUN
ajbmeb-1686	24	13	market	market	NOUN
ajbmeb-1686	24	14	in	in	ADP
ajbmeb-1686	24	15	order	order	NOUN
ajbmeb-1686	24	16	to	to	PART
ajbmeb-1686	24	17	alleviate	alleviate	VERB
ajbmeb-1686	24	18	the	the	DET
ajbmeb-1686	24	19	agency	agency	NOUN
ajbmeb-1686	24	20	problem	problem	NOUN
ajbmeb-1686	24	21	and	and	CCONJ
ajbmeb-1686	24	22	reduce	reduce	VERB
ajbmeb-1686	24	23	information	information	NOUN
ajbmeb-1686	24	24	asymmetry	asymmetry	NOUN
ajbmeb-1686	24	25	between	between	ADP
ajbmeb-1686	24	26	shareholders	shareholder	NOUN
ajbmeb-1686	24	27	and	and	CCONJ
ajbmeb-1686	24	28	managers	manager	NOUN
ajbmeb-1686	24	29	(	(	PUNCT
ajbmeb-1686	24	30	wali	wali	PROPN
ajbmeb-1686	24	31	,	,	PUNCT
ajbmeb-1686	24	32	javad	javad	PROPN
ajbmeb-1686	24	33	,	,	PUNCT
ajbmeb-1686	24	34	&	&	CCONJ
ajbmeb-1686	24	35	sajjad	sajjad	PROPN
ajbmeb-1686	24	36	)	)	PUNCT
ajbmeb-1686	24	37	.	.	PUNCT
ajbmeb-1686	25	1	in	in	ADP
ajbmeb-1686	25	2	this	this	DET
ajbmeb-1686	25	3	research	research	NOUN
ajbmeb-1686	25	4	,	,	PUNCT
ajbmeb-1686	25	5	the	the	DET
ajbmeb-1686	25	6	halo	halo	NOUN
ajbmeb-1686	25	7	effect	effect	NOUN
ajbmeb-1686	25	8	on	on	ADP
ajbmeb-1686	25	9	the	the	DET
ajbmeb-1686	25	10	role	role	NOUN
ajbmeb-1686	25	11	of	of	ADP
ajbmeb-1686	25	12	management	management	NOUN
ajbmeb-1686	25	13	system	system	NOUN
ajbmeb-1686	25	14	criteria	criterion	NOUN
ajbmeb-1686	25	15	in	in	ADP
ajbmeb-1686	25	16	listed	list	VERB
ajbmeb-1686	25	17	companies	company	NOUN
ajbmeb-1686	25	18	will	will	AUX
ajbmeb-1686	25	19	be	be	AUX
ajbmeb-1686	25	20	investigated	investigate	VERB
ajbmeb-1686	25	21	.	.	PUNCT
ajbmeb-1686	26	1	the	the	DET
ajbmeb-1686	26	2	importance	importance	NOUN
ajbmeb-1686	26	3	and	and	CCONJ
ajbmeb-1686	26	4	necessity	necessity	NOUN
ajbmeb-1686	26	5	of	of	ADP
ajbmeb-1686	26	6	research	research	NOUN
ajbmeb-1686	26	7	considering	consider	VERB
ajbmeb-1686	26	8	the	the	DET
ajbmeb-1686	26	9	expansion	expansion	NOUN
ajbmeb-1686	26	10	and	and	CCONJ
ajbmeb-1686	26	11	impact	impact	NOUN
ajbmeb-1686	26	12	of	of	ADP
ajbmeb-1686	26	13	people	people	NOUN
ajbmeb-1686	26	14	and	and	CCONJ
ajbmeb-1686	26	15	procedures	procedure	NOUN
ajbmeb-1686	26	16	on	on	ADP
ajbmeb-1686	26	17	each	each	DET
ajbmeb-1686	26	18	other	other	ADJ
ajbmeb-1686	26	19	and	and	CCONJ
ajbmeb-1686	26	20	social	social	ADJ
ajbmeb-1686	26	21	accounting	accounting	NOUN
ajbmeb-1686	26	22	,	,	PUNCT
ajbmeb-1686	26	23	research	research	NOUN
ajbmeb-1686	26	24	and	and	CCONJ
ajbmeb-1686	26	25	development	development	NOUN
ajbmeb-1686	26	26	in	in	ADP
ajbmeb-1686	26	27	the	the	DET
ajbmeb-1686	26	28	field	field	NOUN
ajbmeb-1686	26	29	of	of	ADP
ajbmeb-1686	26	30	the	the	DET
ajbmeb-1686	26	31	effect	effect	NOUN
ajbmeb-1686	26	32	of	of	ADP
ajbmeb-1686	26	33	halo	halo	NOUN
ajbmeb-1686	26	34	phenomenon	phenomenon	NOUN
ajbmeb-1686	26	35	on	on	ADP
ajbmeb-1686	26	36	strategic	strategic	ADJ
ajbmeb-1686	26	37	criteria	criterion	NOUN
ajbmeb-1686	26	38	in	in	ADP
ajbmeb-1686	26	39	listed	listed	ADJ
ajbmeb-1686	26	40	companies	company	NOUN
ajbmeb-1686	26	41	is	be	AUX
ajbmeb-1686	26	42	of	of	ADP
ajbmeb-1686	26	43	special	special	ADJ
ajbmeb-1686	26	44	importance	importance	NOUN
ajbmeb-1686	26	45	and	and	CCONJ
ajbmeb-1686	26	46	necessity	necessity	NOUN
ajbmeb-1686	26	47	.	.	PUNCT
ajbmeb-1686	27	1	background	background	NOUN
ajbmeb-1686	27	2	of	of	ADP
ajbmeb-1686	27	3	the	the	DET
ajbmeb-1686	27	4	research	research	NOUN
ajbmeb-1686	27	5	the	the	DET
ajbmeb-1686	27	6	purpose	purpose	NOUN
ajbmeb-1686	27	7	of	of	ADP
ajbmeb-1686	27	8	the	the	DET
ajbmeb-1686	27	9	article	article	NOUN
ajbmeb-1686	27	10	(	(	PUNCT
ajbmeb-1686	27	11	giang	giang	PROPN
ajbmeb-1686	27	12	,	,	PUNCT
ajbmeb-1686	27	13	2022	2022	NUM
ajbmeb-1686	27	14	)	)	PUNCT
ajbmeb-1686	27	15	provides	provide	VERB
ajbmeb-1686	27	16	indicators	indicator	NOUN
ajbmeb-1686	27	17	to	to	PART
ajbmeb-1686	27	18	measure	measure	VERB
ajbmeb-1686	27	19	the	the	DET
ajbmeb-1686	27	20	sustainable	sustainable	ADJ
ajbmeb-1686	27	21	development	development	NOUN
ajbmeb-1686	27	22	of	of	ADP
ajbmeb-1686	27	23	companies	company	NOUN
ajbmeb-1686	27	24	from	from	ADP
ajbmeb-1686	27	25	the	the	DET
ajbmeb-1686	27	26	economic	economic	ADJ
ajbmeb-1686	27	27	,	,	PUNCT
ajbmeb-1686	27	28	social	social	ADJ
ajbmeb-1686	27	29	and	and	CCONJ
ajbmeb-1686	27	30	environmental	environmental	ADJ
ajbmeb-1686	27	31	point	point	NOUN
ajbmeb-1686	27	32	of	of	ADP
ajbmeb-1686	27	33	view	view	NOUN
ajbmeb-1686	27	34	.	.	PUNCT
ajbmeb-1686	28	1	it	it	PRON
ajbmeb-1686	28	2	evaluates	evaluate	VERB
ajbmeb-1686	28	3	the	the	DET
ajbmeb-1686	28	4	correlation	correlation	NOUN
ajbmeb-1686	28	5	american	american	PROPN
ajbmeb-1686	28	6	journal	journal	PROPN
ajbmeb-1686	28	7	of	of	ADP
ajbmeb-1686	28	8	business	business	NOUN
ajbmeb-1686	28	9	management	management	NOUN
ajbmeb-1686	28	10	,	,	PUNCT
ajbmeb-1686	28	11	economics	economic	NOUN
ajbmeb-1686	28	12	and	and	CCONJ
ajbmeb-1686	28	13	banking	banking	NOUN
ajbmeb-1686	28	14	volume	volume	NOUN
ajbmeb-1686	28	15	19	19	NUM
ajbmeb-1686	28	16	december	december	PROPN
ajbmeb-1686	28	17	,	,	PUNCT
ajbmeb-1686	28	18	2023	2023	NUM
ajbmeb-1686	28	19	p	p	NOUN
ajbmeb-1686	28	20	a	a	DET
ajbmeb-1686	28	21	g	g	NOUN
ajbmeb-1686	28	22	e	e	NOUN
ajbmeb-1686	28	23	|	|	ADV
ajbmeb-1686	28	24	109	109	NUM
ajbmeb-1686	28	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1686	28	26	between	between	ADP
ajbmeb-1686	28	27	the	the	DET
ajbmeb-1686	28	28	influencing	influence	VERB
ajbmeb-1686	28	29	factors	factor	NOUN
ajbmeb-1686	28	30	such	such	ADJ
ajbmeb-1686	28	31	as	as	ADP
ajbmeb-1686	28	32	roe	roe	PROPN
ajbmeb-1686	28	33	,	,	PUNCT
ajbmeb-1686	28	34	roa	roa	PROPN
ajbmeb-1686	28	35	,	,	PUNCT
ajbmeb-1686	28	36	pe	pe	PROPN
ajbmeb-1686	28	37	,	,	PUNCT
ajbmeb-1686	28	38	eps	eps	PROPN
ajbmeb-1686	28	39	,	,	PUNCT
ajbmeb-1686	28	40	market	market	NOUN
ajbmeb-1686	28	41	value	value	NOUN
ajbmeb-1686	28	42	and	and	CCONJ
ajbmeb-1686	28	43	disclosure	disclosure	NOUN
ajbmeb-1686	28	44	of	of	ADP
ajbmeb-1686	28	45	information	information	NOUN
ajbmeb-1686	28	46	about	about	ADP
ajbmeb-1686	28	47	sustainable	sustainable	ADJ
ajbmeb-1686	28	48	development	development	NOUN
ajbmeb-1686	28	49	of	of	ADP
ajbmeb-1686	28	50	companies	company	NOUN
ajbmeb-1686	28	51	.	.	PUNCT
ajbmeb-1686	29	1	our	our	PRON
ajbmeb-1686	29	2	goal	goal	NOUN
ajbmeb-1686	29	3	is	be	AUX
ajbmeb-1686	29	4	to	to	PART
ajbmeb-1686	29	5	provide	provide	VERB
ajbmeb-1686	29	6	a	a	DET
ajbmeb-1686	29	7	theoretical	theoretical	ADJ
ajbmeb-1686	29	8	basis	basis	NOUN
ajbmeb-1686	29	9	for	for	ADP
ajbmeb-1686	29	10	solving	solve	VERB
ajbmeb-1686	29	11	practical	practical	ADJ
ajbmeb-1686	29	12	problems	problem	NOUN
ajbmeb-1686	29	13	related	relate	VERB
ajbmeb-1686	29	14	to	to	ADP
ajbmeb-1686	29	15	accounting	account	VERB
ajbmeb-1686	29	16	in	in	ADP
ajbmeb-1686	29	17	organizations	organization	NOUN
ajbmeb-1686	29	18	and	and	CCONJ
ajbmeb-1686	29	19	the	the	DET
ajbmeb-1686	29	20	larger	large	ADJ
ajbmeb-1686	29	21	society	society	NOUN
ajbmeb-1686	29	22	.	.	PUNCT
ajbmeb-1686	30	1	we	we	PRON
ajbmeb-1686	30	2	also	also	ADV
ajbmeb-1686	30	3	hope	hope	VERB
ajbmeb-1686	30	4	to	to	PART
ajbmeb-1686	30	5	complement	complement	VERB
ajbmeb-1686	30	6	theoretical	theoretical	ADJ
ajbmeb-1686	30	7	research	research	NOUN
ajbmeb-1686	30	8	on	on	ADP
ajbmeb-1686	30	9	economic	economic	ADJ
ajbmeb-1686	30	10	,	,	PUNCT
ajbmeb-1686	30	11	social	social	ADJ
ajbmeb-1686	30	12	and	and	CCONJ
ajbmeb-1686	30	13	environmental	environmental	ADJ
ajbmeb-1686	30	14	impact	impact	NOUN
ajbmeb-1686	30	15	assessment	assessment	NOUN
ajbmeb-1686	30	16	methods	method	NOUN
ajbmeb-1686	30	17	.	.	PUNCT
ajbmeb-1686	31	1	this	this	DET
ajbmeb-1686	31	2	paper	paper	NOUN
ajbmeb-1686	31	3	presents	present	VERB
ajbmeb-1686	31	4	the	the	DET
ajbmeb-1686	31	5	essence	essence	NOUN
ajbmeb-1686	31	6	of	of	ADP
ajbmeb-1686	31	7	applied	apply	VERB
ajbmeb-1686	31	8	accounting	accounting	NOUN
ajbmeb-1686	31	9	research	research	NOUN
ajbmeb-1686	31	10	,	,	PUNCT
ajbmeb-1686	31	11	which	which	PRON
ajbmeb-1686	31	12	is	be	AUX
ajbmeb-1686	31	13	linked	link	VERB
ajbmeb-1686	31	14	to	to	ADP
ajbmeb-1686	31	15	relevant	relevant	ADJ
ajbmeb-1686	31	16	practical	practical	ADJ
ajbmeb-1686	31	17	concepts	concept	NOUN
ajbmeb-1686	31	18	and	and	CCONJ
ajbmeb-1686	31	19	contributes	contribute	VERB
ajbmeb-1686	31	20	to	to	ADP
ajbmeb-1686	31	21	the	the	DET
ajbmeb-1686	31	22	theoretical	theoretical	ADJ
ajbmeb-1686	31	23	understanding	understanding	NOUN
ajbmeb-1686	31	24	of	of	ADP
ajbmeb-1686	31	25	sustainable	sustainable	ADJ
ajbmeb-1686	31	26	development	development	NOUN
ajbmeb-1686	31	27	.	.	PUNCT
ajbmeb-1686	32	1	the	the	DET
ajbmeb-1686	32	2	purpose	purpose	NOUN
ajbmeb-1686	32	3	of	of	ADP
ajbmeb-1686	32	4	the	the	DET
ajbmeb-1686	32	5	research	research	NOUN
ajbmeb-1686	32	6	(	(	PUNCT
ajbmeb-1686	32	7	nugraha	nugraha	PROPN
ajbmeb-1686	32	8	&	&	CCONJ
ajbmeb-1686	32	9	riyadhi	riyadhi	PROPN
ajbmeb-1686	32	10	,	,	PUNCT
ajbmeb-1686	32	11	2019	2019	NUM
ajbmeb-1686	32	12	)	)	PUNCT
ajbmeb-1686	32	13	is	be	AUX
ajbmeb-1686	32	14	to	to	PART
ajbmeb-1686	32	15	analyze	analyze	VERB
ajbmeb-1686	32	16	and	and	CCONJ
ajbmeb-1686	32	17	investigate	investigate	VERB
ajbmeb-1686	32	18	the	the	DET
ajbmeb-1686	32	19	effect	effect	NOUN
ajbmeb-1686	32	20	of	of	ADP
ajbmeb-1686	32	21	free	free	ADJ
ajbmeb-1686	32	22	cash	cash	NOUN
ajbmeb-1686	32	23	flow	flow	NOUN
ajbmeb-1686	32	24	,	,	PUNCT
ajbmeb-1686	32	25	company	company	NOUN
ajbmeb-1686	32	26	size	size	NOUN
ajbmeb-1686	32	27	,	,	PUNCT
ajbmeb-1686	32	28	profitability	profitability	NOUN
ajbmeb-1686	32	29	and	and	CCONJ
ajbmeb-1686	32	30	liquidity	liquidity	NOUN
ajbmeb-1686	32	31	on	on	ADP
ajbmeb-1686	32	32	the	the	DET
ajbmeb-1686	32	33	debt	debt	NOUN
ajbmeb-1686	32	34	policy	policy	NOUN
ajbmeb-1686	32	35	of	of	ADP
ajbmeb-1686	32	36	manufacturing	manufacturing	NOUN
ajbmeb-1686	32	37	companies	company	NOUN
ajbmeb-1686	32	38	listed	list	VERB
ajbmeb-1686	32	39	in	in	ADP
ajbmeb-1686	32	40	idx	idx	NOUN
ajbmeb-1686	32	41	in	in	ADP
ajbmeb-1686	32	42	2016	2016	NUM
ajbmeb-1686	32	43	-	-	SYM
ajbmeb-1686	32	44	2019	2019	NUM
ajbmeb-1686	32	45	.	.	PUNCT
ajbmeb-1686	33	1	this	this	DET
ajbmeb-1686	33	2	type	type	NOUN
ajbmeb-1686	33	3	of	of	ADP
ajbmeb-1686	33	4	research	research	NOUN
ajbmeb-1686	33	5	is	be	AUX
ajbmeb-1686	33	6	quantitative	quantitative	ADJ
ajbmeb-1686	33	7	and	and	CCONJ
ajbmeb-1686	33	8	descriptive	descriptive	ADJ
ajbmeb-1686	33	9	.	.	PUNCT
ajbmeb-1686	34	1	out	out	ADP
ajbmeb-1686	34	2	of	of	ADP
ajbmeb-1686	34	3	169	169	NUM
ajbmeb-1686	34	4	populations	population	NOUN
ajbmeb-1686	34	5	,	,	PUNCT
ajbmeb-1686	34	6	only	only	ADV
ajbmeb-1686	34	7	83	83	NUM
ajbmeb-1686	34	8	samples	sample	NOUN
ajbmeb-1686	34	9	met	meet	VERB
ajbmeb-1686	34	10	the	the	DET
ajbmeb-1686	34	11	criteria	criterion	NOUN
ajbmeb-1686	34	12	.	.	PUNCT
ajbmeb-1686	35	1	data	datum	NOUN
ajbmeb-1686	35	2	processing	processing	NOUN
ajbmeb-1686	35	3	with	with	ADP
ajbmeb-1686	35	4	multiple	multiple	ADJ
ajbmeb-1686	35	5	linear	linear	ADJ
ajbmeb-1686	35	6	regression	regression	NOUN
ajbmeb-1686	35	7	partial	partial	ADJ
ajbmeb-1686	35	8	test	test	NOUN
ajbmeb-1686	35	9	results	result	NOUN
ajbmeb-1686	35	10	only	only	ADV
ajbmeb-1686	35	11	liquidity	liquidity	NOUN
ajbmeb-1686	35	12	has	have	VERB
ajbmeb-1686	35	13	a	a	DET
ajbmeb-1686	35	14	negative	negative	ADJ
ajbmeb-1686	35	15	and	and	CCONJ
ajbmeb-1686	35	16	significant	significant	ADJ
ajbmeb-1686	35	17	effect	effect	NOUN
ajbmeb-1686	35	18	on	on	ADP
ajbmeb-1686	35	19	debt	debt	NOUN
ajbmeb-1686	35	20	policy	policy	NOUN
ajbmeb-1686	35	21	,	,	PUNCT
ajbmeb-1686	35	22	while	while	SCONJ
ajbmeb-1686	35	23	free	free	ADJ
ajbmeb-1686	35	24	cash	cash	NOUN
ajbmeb-1686	35	25	flow	flow	NOUN
ajbmeb-1686	35	26	,	,	PUNCT
ajbmeb-1686	35	27	firm	firm	ADJ
ajbmeb-1686	35	28	size	size	NOUN
ajbmeb-1686	35	29	and	and	CCONJ
ajbmeb-1686	35	30	profitability	profitability	NOUN
ajbmeb-1686	35	31	have	have	VERB
ajbmeb-1686	35	32	no	no	DET
ajbmeb-1686	35	33	effect	effect	NOUN
ajbmeb-1686	35	34	on	on	ADP
ajbmeb-1686	35	35	debt	debt	NOUN
ajbmeb-1686	35	36	policy	policy	NOUN
ajbmeb-1686	35	37	.	.	PUNCT
ajbmeb-1686	36	1	the	the	DET
ajbmeb-1686	36	2	results	result	NOUN
ajbmeb-1686	36	3	of	of	ADP
ajbmeb-1686	36	4	the	the	DET
ajbmeb-1686	36	5	simultaneous	simultaneous	ADJ
ajbmeb-1686	36	6	test	test	NOUN
ajbmeb-1686	36	7	in	in	ADP
ajbmeb-1686	36	8	which	which	PRON
ajbmeb-1686	36	9	free	free	ADJ
ajbmeb-1686	36	10	cash	cash	NOUN
ajbmeb-1686	36	11	flow	flow	NOUN
ajbmeb-1686	36	12	,	,	PUNCT
ajbmeb-1686	36	13	company	company	NOUN
ajbmeb-1686	36	14	size	size	NOUN
ajbmeb-1686	36	15	,	,	PUNCT
ajbmeb-1686	36	16	profitability	profitability	NOUN
ajbmeb-1686	36	17	and	and	CCONJ
ajbmeb-1686	36	18	liquidity	liquidity	NOUN
ajbmeb-1686	36	19	have	have	VERB
ajbmeb-1686	36	20	an	an	DET
ajbmeb-1686	36	21	effect	effect	NOUN
ajbmeb-1686	36	22	on	on	ADP
ajbmeb-1686	36	23	the	the	DET
ajbmeb-1686	36	24	debt	debt	NOUN
ajbmeb-1686	36	25	policy	policy	NOUN
ajbmeb-1686	36	26	with	with	ADP
ajbmeb-1686	36	27	the	the	DET
ajbmeb-1686	36	28	results	result	NOUN
ajbmeb-1686	36	29	of	of	ADP
ajbmeb-1686	36	30	the	the	DET
ajbmeb-1686	36	31	coefficient	coefficient	NOUN
ajbmeb-1686	36	32	of	of	ADP
ajbmeb-1686	36	33	determination	determination	NOUN
ajbmeb-1686	36	34	of	of	ADP
ajbmeb-1686	36	35	0.589	0.589	NUM
ajbmeb-1686	36	36	,	,	PUNCT
ajbmeb-1686	36	37	which	which	PRON
ajbmeb-1686	36	38	means	mean	VERB
ajbmeb-1686	36	39	58.9	58.9	NUM
ajbmeb-1686	36	40	%	%	NOUN
ajbmeb-1686	36	41	of	of	ADP
ajbmeb-1686	36	42	the	the	DET
ajbmeb-1686	36	43	changes	change	NOUN
ajbmeb-1686	36	44	in	in	ADP
ajbmeb-1686	36	45	the	the	DET
ajbmeb-1686	36	46	debt	debt	NOUN
ajbmeb-1686	36	47	policy	policy	NOUN
ajbmeb-1686	36	48	that	that	PRON
ajbmeb-1686	36	49	can	can	AUX
ajbmeb-1686	36	50	be	be	AUX
ajbmeb-1686	36	51	explained	explain	VERB
ajbmeb-1686	36	52	by	by	ADP
ajbmeb-1686	36	53	the	the	DET
ajbmeb-1686	36	54	variables	variable	NOUN
ajbmeb-1686	36	55	(	(	PUNCT
ajbmeb-1686	36	56	fcf	fcf	NOUN
ajbmeb-1686	36	57	)	)	PUNCT
ajbmeb-1686	36	58	.	.	PUNCT
ajbmeb-1686	37	1	,	,	PUNCT
ajbmeb-1686	37	2	company	company	NOUN
ajbmeb-1686	37	3	size	size	NOUN
ajbmeb-1686	37	4	,	,	PUNCT
ajbmeb-1686	37	5	profitability	profitability	NOUN
ajbmeb-1686	37	6	and	and	CCONJ
ajbmeb-1686	37	7	liquidity	liquidity	NOUN
ajbmeb-1686	37	8	)	)	PUNCT
ajbmeb-1686	37	9	that	that	SCONJ
ajbmeb-1686	37	10	the	the	DET
ajbmeb-1686	37	11	remaining	remain	VERB
ajbmeb-1686	37	12	41.1	41.1	NUM
ajbmeb-1686	37	13	%	%	NOUN
ajbmeb-1686	37	14	is	be	AUX
ajbmeb-1686	37	15	influenced	influence	VERB
ajbmeb-1686	37	16	by	by	ADP
ajbmeb-1686	37	17	other	other	ADJ
ajbmeb-1686	37	18	factors	factor	NOUN
ajbmeb-1686	37	19	.	.	PUNCT
ajbmeb-1686	38	1	the	the	DET
ajbmeb-1686	38	2	research	research	NOUN
ajbmeb-1686	38	3	paper	paper	NOUN
ajbmeb-1686	38	4	(	(	PUNCT
ajbmeb-1686	38	5	schrippe	schrippe	PROPN
ajbmeb-1686	38	6	&	&	CCONJ
ajbmeb-1686	38	7	ribeiro	ribeiro	PROPN
ajbmeb-1686	38	8	,	,	PUNCT
ajbmeb-1686	38	9	2019	2019	NUM
ajbmeb-1686	38	10	)	)	PUNCT
ajbmeb-1686	38	11	identifies	identify	VERB
ajbmeb-1686	38	12	and	and	CCONJ
ajbmeb-1686	38	13	quantifies	quantify	VERB
ajbmeb-1686	38	14	the	the	DET
ajbmeb-1686	38	15	main	main	ADJ
ajbmeb-1686	38	16	criteria	criterion	NOUN
ajbmeb-1686	38	17	that	that	PRON
ajbmeb-1686	38	18	define	define	VERB
ajbmeb-1686	38	19	corporate	corporate	ADJ
ajbmeb-1686	38	20	sustainability	sustainability	NOUN
ajbmeb-1686	38	21	(	(	PUNCT
ajbmeb-1686	38	22	cs	cs	PROPN
ajbmeb-1686	38	23	)	)	PUNCT
ajbmeb-1686	38	24	based	base	VERB
ajbmeb-1686	38	25	on	on	ADP
ajbmeb-1686	38	26	data	datum	NOUN
ajbmeb-1686	38	27	from	from	ADP
ajbmeb-1686	38	28	large	large	ADJ
ajbmeb-1686	38	29	brazilian	brazilian	ADJ
ajbmeb-1686	38	30	companies	company	NOUN
ajbmeb-1686	38	31	participating	participate	VERB
ajbmeb-1686	38	32	in	in	ADP
ajbmeb-1686	38	33	b3	b3	PROPN
ajbmeb-1686	38	34	(	(	PUNCT
ajbmeb-1686	38	35	brazil	brazil	PROPN
ajbmeb-1686	38	36	,	,	PUNCT
ajbmeb-1686	38	37	bolsa	bolsa	NOUN
ajbmeb-1686	38	38	,	,	PUNCT
ajbmeb-1686	38	39	balcao	balcao	NOUN
ajbmeb-1686	38	40	)	)	PUNCT
ajbmeb-1686	38	41	,	,	PUNCT
ajbmeb-1686	38	42	the	the	DET
ajbmeb-1686	38	43	brazilian	brazilian	ADJ
ajbmeb-1686	38	44	stock	stock	NOUN
ajbmeb-1686	38	45	exchange	exchange	NOUN
ajbmeb-1686	38	46	.	.	PUNCT
ajbmeb-1686	39	1	the	the	DET
ajbmeb-1686	39	2	data	data	NOUN
ajbmeb-1686	39	3	is	be	AUX
ajbmeb-1686	39	4	derived	derive	VERB
ajbmeb-1686	39	5	from	from	ADP
ajbmeb-1686	39	6	the	the	DET
ajbmeb-1686	39	7	index	index	NOUN
ajbmeb-1686	39	8	of	of	ADP
ajbmeb-1686	39	9	corporate	corporate	ADJ
ajbmeb-1686	39	10	sustainability	sustainability	NOUN
ajbmeb-1686	39	11	(	(	PUNCT
ajbmeb-1686	39	12	ise	ise	NOUN
ajbmeb-1686	39	13	)	)	PUNCT
ajbmeb-1686	39	14	2015/2016	2015/2016	PROPN
ajbmeb-1686	39	15	report	report	NOUN
ajbmeb-1686	39	16	.	.	PUNCT
ajbmeb-1686	40	1	first	first	ADV
ajbmeb-1686	40	2	,	,	PUNCT
ajbmeb-1686	40	3	we	we	PRON
ajbmeb-1686	40	4	applied	apply	VERB
ajbmeb-1686	40	5	principal	principal	ADJ
ajbmeb-1686	40	6	component	component	NOUN
ajbmeb-1686	40	7	analysis	analysis	NOUN
ajbmeb-1686	40	8	(	(	PUNCT
ajbmeb-1686	40	9	pca	pca	NOUN
ajbmeb-1686	40	10	)	)	PUNCT
ajbmeb-1686	40	11	to	to	ADP
ajbmeb-1686	40	12	a	a	DET
ajbmeb-1686	40	13	sample	sample	NOUN
ajbmeb-1686	40	14	of	of	ADP
ajbmeb-1686	40	15	sixty	sixty	NUM
ajbmeb-1686	40	16	companies	company	NOUN
ajbmeb-1686	40	17	.	.	PUNCT
ajbmeb-1686	41	1	then	then	ADV
ajbmeb-1686	41	2	we	we	PRON
ajbmeb-1686	41	3	organized	organize	VERB
ajbmeb-1686	41	4	and	and	CCONJ
ajbmeb-1686	41	5	categorized	categorize	VERB
ajbmeb-1686	41	6	the	the	DET
ajbmeb-1686	41	7	scores	score	NOUN
ajbmeb-1686	41	8	of	of	ADP
ajbmeb-1686	41	9	each	each	DET
ajbmeb-1686	41	10	criterion	criterion	NOUN
ajbmeb-1686	41	11	.	.	PUNCT
ajbmeb-1686	42	1	by	by	ADP
ajbmeb-1686	42	2	doing	do	VERB
ajbmeb-1686	42	3	this	this	PRON
ajbmeb-1686	42	4	,	,	PUNCT
ajbmeb-1686	42	5	we	we	PRON
ajbmeb-1686	42	6	can	can	AUX
ajbmeb-1686	42	7	create	create	VERB
ajbmeb-1686	42	8	a	a	DET
ajbmeb-1686	42	9	list	list	NOUN
ajbmeb-1686	42	10	of	of	ADP
ajbmeb-1686	42	11	the	the	DET
ajbmeb-1686	42	12	top	top	ADJ
ajbmeb-1686	42	13	eighteen	eighteen	NUM
ajbmeb-1686	42	14	cs	cs	PROPN
ajbmeb-1686	42	15	criteria	criterion	NOUN
ajbmeb-1686	42	16	with	with	ADP
ajbmeb-1686	42	17	their	their	PRON
ajbmeb-1686	42	18	respective	respective	ADJ
ajbmeb-1686	42	19	components	component	NOUN
ajbmeb-1686	42	20	and	and	CCONJ
ajbmeb-1686	42	21	dimensions	dimension	NOUN
ajbmeb-1686	42	22	.	.	PUNCT
ajbmeb-1686	43	1	this	this	DET
ajbmeb-1686	43	2	list	list	NOUN
ajbmeb-1686	43	3	can	can	AUX
ajbmeb-1686	43	4	be	be	AUX
ajbmeb-1686	43	5	used	use	VERB
ajbmeb-1686	43	6	as	as	ADP
ajbmeb-1686	43	7	a	a	DET
ajbmeb-1686	43	8	reference	reference	NOUN
ajbmeb-1686	43	9	for	for	ADP
ajbmeb-1686	43	10	academic	academic	ADJ
ajbmeb-1686	43	11	or	or	CCONJ
ajbmeb-1686	43	12	professional	professional	ADJ
ajbmeb-1686	43	13	studies	study	NOUN
ajbmeb-1686	43	14	.	.	PUNCT
ajbmeb-1686	44	1	despite	despite	SCONJ
ajbmeb-1686	44	2	this	this	PRON
ajbmeb-1686	44	3	,	,	PUNCT
ajbmeb-1686	44	4	the	the	DET
ajbmeb-1686	44	5	main	main	ADJ
ajbmeb-1686	44	6	contribution	contribution	NOUN
ajbmeb-1686	44	7	of	of	ADP
ajbmeb-1686	44	8	the	the	DET
ajbmeb-1686	44	9	current	current	ADJ
ajbmeb-1686	44	10	research	research	NOUN
ajbmeb-1686	44	11	is	be	AUX
ajbmeb-1686	44	12	to	to	PART
ajbmeb-1686	44	13	reveal	reveal	VERB
ajbmeb-1686	44	14	the	the	DET
ajbmeb-1686	44	15	inefficiency	inefficiency	NOUN
ajbmeb-1686	44	16	of	of	ADP
ajbmeb-1686	44	17	social	social	ADJ
ajbmeb-1686	44	18	dimension	dimension	NOUN
ajbmeb-1686	44	19	management	management	NOUN
ajbmeb-1686	44	20	in	in	ADP
ajbmeb-1686	44	21	cs	cs	ADJ
ajbmeb-1686	44	22	subjects	subject	NOUN
ajbmeb-1686	44	23	.	.	PUNCT
ajbmeb-1686	45	1	this	this	DET
ajbmeb-1686	45	2	gap	gap	NOUN
ajbmeb-1686	45	3	related	relate	VERB
ajbmeb-1686	45	4	to	to	ADP
ajbmeb-1686	45	5	the	the	DET
ajbmeb-1686	45	6	difficulties	difficulty	NOUN
ajbmeb-1686	45	7	of	of	ADP
ajbmeb-1686	45	8	evaluating	evaluate	VERB
ajbmeb-1686	45	9	and	and	CCONJ
ajbmeb-1686	45	10	valuing	value	VERB
ajbmeb-1686	45	11	social	social	ADJ
ajbmeb-1686	45	12	actions	action	NOUN
ajbmeb-1686	45	13	invites	invite	VERB
ajbmeb-1686	45	14	new	new	ADJ
ajbmeb-1686	45	15	studies	study	NOUN
ajbmeb-1686	45	16	on	on	ADP
ajbmeb-1686	45	17	how	how	SCONJ
ajbmeb-1686	45	18	to	to	PART
ajbmeb-1686	45	19	address	address	VERB
ajbmeb-1686	45	20	these	these	DET
ajbmeb-1686	45	21	aspects	aspect	NOUN
ajbmeb-1686	45	22	at	at	ADP
ajbmeb-1686	45	23	the	the	DET
ajbmeb-1686	45	24	corporate	corporate	ADJ
ajbmeb-1686	45	25	level	level	NOUN
ajbmeb-1686	45	26	.	.	PUNCT
ajbmeb-1686	46	1	in	in	ADP
ajbmeb-1686	46	2	the	the	DET
ajbmeb-1686	46	3	research	research	NOUN
ajbmeb-1686	46	4	(	(	PUNCT
ajbmeb-1686	46	5	rohani	rohani	PROPN
ajbmeb-1686	46	6	,	,	PUNCT
ajbmeb-1686	46	7	hamidian	hamidian	ADJ
ajbmeb-1686	46	8	,	,	PUNCT
ajbmeb-1686	46	9	&	&	CCONJ
ajbmeb-1686	46	10	darabi	darabi	NOUN
ajbmeb-1686	46	11	,	,	PUNCT
ajbmeb-1686	46	12	2021	2021	NUM
ajbmeb-1686	46	13	)	)	PUNCT
ajbmeb-1686	46	14	it	it	PRON
ajbmeb-1686	46	15	has	have	AUX
ajbmeb-1686	46	16	been	be	AUX
ajbmeb-1686	46	17	stated	state	VERB
ajbmeb-1686	46	18	that	that	SCONJ
ajbmeb-1686	46	19	internal	internal	ADJ
ajbmeb-1686	46	20	controls	control	NOUN
ajbmeb-1686	46	21	are	be	AUX
ajbmeb-1686	46	22	a	a	DET
ajbmeb-1686	46	23	process	process	NOUN
ajbmeb-1686	46	24	that	that	PRON
ajbmeb-1686	46	25	takes	take	VERB
ajbmeb-1686	46	26	place	place	NOUN
ajbmeb-1686	46	27	in	in	ADP
ajbmeb-1686	46	28	order	order	NOUN
ajbmeb-1686	46	29	to	to	PART
ajbmeb-1686	46	30	obtain	obtain	VERB
ajbmeb-1686	46	31	reasonable	reasonable	ADJ
ajbmeb-1686	46	32	assurance	assurance	NOUN
ajbmeb-1686	46	33	of	of	ADP
ajbmeb-1686	46	34	the	the	DET
ajbmeb-1686	46	35	realization	realization	NOUN
ajbmeb-1686	46	36	of	of	ADP
ajbmeb-1686	46	37	organizational	organizational	ADJ
ajbmeb-1686	46	38	goals	goal	NOUN
ajbmeb-1686	46	39	,	,	PUNCT
ajbmeb-1686	46	40	considering	consider	VERB
ajbmeb-1686	46	41	the	the	DET
ajbmeb-1686	46	42	role	role	NOUN
ajbmeb-1686	46	43	of	of	ADP
ajbmeb-1686	46	44	corporate	corporate	ADJ
ajbmeb-1686	46	45	management	management	NOUN
ajbmeb-1686	46	46	in	in	ADP
ajbmeb-1686	46	47	the	the	DET
ajbmeb-1686	46	48	optimal	optimal	ADJ
ajbmeb-1686	46	49	use	use	NOUN
ajbmeb-1686	46	50	of	of	ADP
ajbmeb-1686	46	51	resources	resource	NOUN
ajbmeb-1686	46	52	,	,	PUNCT
ajbmeb-1686	46	53	fulfilling	fulfil	VERB
ajbmeb-1686	46	54	the	the	DET
ajbmeb-1686	46	55	responsibility	responsibility	NOUN
ajbmeb-1686	46	56	of	of	ADP
ajbmeb-1686	46	57	accountability	accountability	NOUN
ajbmeb-1686	46	58	,	,	PUNCT
ajbmeb-1686	46	59	respecting	respect	VERB
ajbmeb-1686	46	60	the	the	DET
ajbmeb-1686	46	61	rights	right	NOUN
ajbmeb-1686	46	62	of	of	ADP
ajbmeb-1686	46	63	beneficiaries	beneficiary	NOUN
ajbmeb-1686	46	64	and	and	CCONJ
ajbmeb-1686	46	65	financial	financial	ADJ
ajbmeb-1686	46	66	transparency	transparency	NOUN
ajbmeb-1686	46	67	,	,	PUNCT
ajbmeb-1686	46	68	increasing	increase	VERB
ajbmeb-1686	46	69	trust	trust	NOUN
ajbmeb-1686	46	70	in	in	ADP
ajbmeb-1686	46	71	internal	internal	ADJ
ajbmeb-1686	46	72	control	control	NOUN
ajbmeb-1686	46	73	are	be	AUX
ajbmeb-1686	46	74	considered	consider	VERB
ajbmeb-1686	46	75	.	.	PUNCT
ajbmeb-1686	47	1	the	the	DET
ajbmeb-1686	47	2	purpose	purpose	NOUN
ajbmeb-1686	47	3	of	of	ADP
ajbmeb-1686	47	4	this	this	DET
ajbmeb-1686	47	5	research	research	NOUN
ajbmeb-1686	47	6	is	be	AUX
ajbmeb-1686	47	7	to	to	PART
ajbmeb-1686	47	8	identify	identify	VERB
ajbmeb-1686	47	9	the	the	DET
ajbmeb-1686	47	10	factors	factor	NOUN
ajbmeb-1686	47	11	affecting	affect	VERB
ajbmeb-1686	47	12	the	the	DET
ajbmeb-1686	47	13	optimal	optimal	ADJ
ajbmeb-1686	47	14	internal	internal	ADJ
ajbmeb-1686	47	15	control	control	NOUN
ajbmeb-1686	47	16	in	in	ADP
ajbmeb-1686	47	17	companies	company	NOUN
ajbmeb-1686	47	18	admitted	admit	VERB
ajbmeb-1686	47	19	to	to	ADP
ajbmeb-1686	47	20	the	the	DET
ajbmeb-1686	47	21	tehran	tehran	PROPN
ajbmeb-1686	47	22	stock	stock	PROPN
ajbmeb-1686	47	23	exchange	exchange	PROPN
ajbmeb-1686	47	24	.	.	PUNCT
ajbmeb-1686	48	1	for	for	ADP
ajbmeb-1686	48	2	this	this	DET
ajbmeb-1686	48	3	purpose	purpose	NOUN
ajbmeb-1686	48	4	,	,	PUNCT
ajbmeb-1686	48	5	the	the	DET
ajbmeb-1686	48	6	information	information	NOUN
ajbmeb-1686	48	7	of	of	ADP
ajbmeb-1686	48	8	166	166	NUM
ajbmeb-1686	48	9	companies	company	NOUN
ajbmeb-1686	48	10	during	during	ADP
ajbmeb-1686	48	11	the	the	DET
ajbmeb-1686	48	12	years	year	NOUN
ajbmeb-1686	48	13	1390	1390	NUM
ajbmeb-1686	48	14	to	to	ADP
ajbmeb-1686	48	15	1397	1397	NUM
ajbmeb-1686	48	16	was	be	AUX
ajbmeb-1686	48	17	used	use	VERB
ajbmeb-1686	48	18	to	to	PART
ajbmeb-1686	48	19	test	test	VERB
ajbmeb-1686	48	20	the	the	DET
ajbmeb-1686	48	21	hypotheses	hypothesis	NOUN
ajbmeb-1686	48	22	of	of	ADP
ajbmeb-1686	48	23	the	the	DET
ajbmeb-1686	48	24	research	research	NOUN
ajbmeb-1686	48	25	.	.	PUNCT
ajbmeb-1686	49	1	the	the	DET
ajbmeb-1686	49	2	variable	variable	ADJ
ajbmeb-1686	49	3	selection	selection	NOUN
ajbmeb-1686	49	4	test	test	NOUN
ajbmeb-1686	49	5	which	which	PRON
ajbmeb-1686	49	6	was	be	AUX
ajbmeb-1686	49	7	performed	perform	VERB
ajbmeb-1686	49	8	using	use	VERB
ajbmeb-1686	49	9	the	the	DET
ajbmeb-1686	49	10	artificial	artificial	ADJ
ajbmeb-1686	49	11	intelligence	intelligence	NOUN
ajbmeb-1686	49	12	algorithm	algorithm	NOUN
ajbmeb-1686	49	13	and	and	CCONJ
ajbmeb-1686	49	14	the	the	DET
ajbmeb-1686	49	15	analysis	analysis	NOUN
ajbmeb-1686	49	16	of	of	ADP
ajbmeb-1686	49	17	neighboring	neighboring	NOUN
ajbmeb-1686	49	18	components	component	NOUN
ajbmeb-1686	49	19	has	have	AUX
ajbmeb-1686	49	20	shown	show	VERB
ajbmeb-1686	49	21	that	that	SCONJ
ajbmeb-1686	49	22	among	among	ADP
ajbmeb-1686	49	23	the	the	DET
ajbmeb-1686	49	24	management	management	NOUN
ajbmeb-1686	49	25	system	system	NOUN
ajbmeb-1686	49	26	criteria	criterion	NOUN
ajbmeb-1686	49	27	,	,	PUNCT
ajbmeb-1686	49	28	the	the	DET
ajbmeb-1686	49	29	ratio	ratio	NOUN
ajbmeb-1686	49	30	of	of	ADP
ajbmeb-1686	49	31	non	non	ADJ
ajbmeb-1686	49	32	-	-	ADJ
ajbmeb-1686	49	33	commissioned	commissioned	ADJ
ajbmeb-1686	49	34	managers	manager	NOUN
ajbmeb-1686	49	35	,	,	PUNCT
ajbmeb-1686	49	36	the	the	DET
ajbmeb-1686	49	37	ratio	ratio	NOUN
ajbmeb-1686	49	38	of	of	ADP
ajbmeb-1686	49	39	institutional	institutional	ADJ
ajbmeb-1686	49	40	owners	owner	NOUN
ajbmeb-1686	49	41	,	,	PUNCT
ajbmeb-1686	49	42	the	the	DET
ajbmeb-1686	49	43	expertise	expertise	NOUN
ajbmeb-1686	49	44	of	of	ADP
ajbmeb-1686	49	45	the	the	DET
ajbmeb-1686	49	46	audit	audit	NOUN
ajbmeb-1686	49	47	committee	committee	NOUN
ajbmeb-1686	49	48	to	to	PART
ajbmeb-1686	49	49	explain	explain	VERB
ajbmeb-1686	49	50	the	the	DET
ajbmeb-1686	49	51	optimal	optimal	ADJ
ajbmeb-1686	49	52	internal	internal	ADJ
ajbmeb-1686	49	53	control	control	NOUN
ajbmeb-1686	49	54	of	of	ADP
ajbmeb-1686	49	55	companies	company	NOUN
ajbmeb-1686	49	56	,	,	PUNCT
ajbmeb-1686	49	57	has	have	VERB
ajbmeb-1686	49	58	the	the	DET
ajbmeb-1686	49	59	highest	high	ADJ
ajbmeb-1686	49	60	impact	impact	NOUN
ajbmeb-1686	49	61	.	.	PUNCT
ajbmeb-1686	50	1	american	american	ADJ
ajbmeb-1686	50	2	journal	journal	PROPN
ajbmeb-1686	50	3	of	of	ADP
ajbmeb-1686	50	4	business	business	NOUN
ajbmeb-1686	50	5	management	management	NOUN
ajbmeb-1686	50	6	,	,	PUNCT
ajbmeb-1686	50	7	economics	economic	NOUN
ajbmeb-1686	50	8	and	and	CCONJ
ajbmeb-1686	50	9	banking	banking	NOUN
ajbmeb-1686	50	10	volume	volume	NOUN
ajbmeb-1686	50	11	19	19	NUM
ajbmeb-1686	50	12	december	december	PROPN
ajbmeb-1686	50	13	,	,	PUNCT
ajbmeb-1686	50	14	2023	2023	NUM
ajbmeb-1686	50	15	p	p	NOUN
ajbmeb-1686	50	16	a	a	PRON
ajbmeb-1686	50	17	g	g	NOUN
ajbmeb-1686	50	18	e	e	NOUN
ajbmeb-1686	50	19	|	|	NOUN
ajbmeb-1686	50	20	110	110	NUM
ajbmeb-1686	50	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1686	50	22	and	and	CCONJ
ajbmeb-1686	50	23	also	also	ADV
ajbmeb-1686	50	24	in	in	ADP
ajbmeb-1686	50	25	order	order	NOUN
ajbmeb-1686	50	26	to	to	PART
ajbmeb-1686	50	27	predict	predict	VERB
ajbmeb-1686	50	28	the	the	DET
ajbmeb-1686	50	29	amount	amount	NOUN
ajbmeb-1686	50	30	of	of	ADP
ajbmeb-1686	50	31	weaknesses	weakness	NOUN
ajbmeb-1686	50	32	in	in	ADP
ajbmeb-1686	50	33	the	the	DET
ajbmeb-1686	50	34	company	company	NOUN
ajbmeb-1686	50	35	's	's	PART
ajbmeb-1686	50	36	internal	internal	ADJ
ajbmeb-1686	50	37	control	control	NOUN
ajbmeb-1686	50	38	in	in	ADP
ajbmeb-1686	50	39	the	the	DET
ajbmeb-1686	50	40	coming	come	VERB
ajbmeb-1686	50	41	year	year	NOUN
ajbmeb-1686	50	42	,	,	PUNCT
ajbmeb-1686	50	43	chaid	chaid	PROPN
ajbmeb-1686	50	44	's	's	PART
ajbmeb-1686	50	45	rule	rule	NOUN
ajbmeb-1686	50	46	-	-	PUNCT
ajbmeb-1686	50	47	oriented	orient	VERB
ajbmeb-1686	50	48	algorithm	algorithm	NOUN
ajbmeb-1686	50	49	method	method	NOUN
ajbmeb-1686	50	50	was	be	AUX
ajbmeb-1686	50	51	used	use	VERB
ajbmeb-1686	50	52	,	,	PUNCT
ajbmeb-1686	50	53	and	and	CCONJ
ajbmeb-1686	50	54	the	the	DET
ajbmeb-1686	50	55	prediction	prediction	NOUN
ajbmeb-1686	50	56	results	result	NOUN
ajbmeb-1686	50	57	indicate	indicate	VERB
ajbmeb-1686	50	58	the	the	DET
ajbmeb-1686	50	59	high	high	ADJ
ajbmeb-1686	50	60	power	power	NOUN
ajbmeb-1686	50	61	of	of	ADP
ajbmeb-1686	50	62	the	the	DET
ajbmeb-1686	50	63	rule	rule	NOUN
ajbmeb-1686	50	64	-	-	PUNCT
ajbmeb-1686	50	65	oriented	orient	VERB
ajbmeb-1686	50	66	artificial	artificial	ADJ
ajbmeb-1686	50	67	intelligence	intelligence	NOUN
ajbmeb-1686	50	68	algorithm	algorithm	NOUN
ajbmeb-1686	50	69	.	.	PUNCT
ajbmeb-1686	51	1	chaid	chaid	NOUN
ajbmeb-1686	51	2	(	(	PUNCT
ajbmeb-1686	51	3	with	with	ADP
ajbmeb-1686	51	4	a	a	DET
ajbmeb-1686	51	5	power	power	NOUN
ajbmeb-1686	51	6	of	of	ADP
ajbmeb-1686	51	7	more	more	ADJ
ajbmeb-1686	51	8	than	than	ADP
ajbmeb-1686	51	9	85	85	NUM
ajbmeb-1686	51	10	%	%	NOUN
ajbmeb-1686	51	11	)	)	PUNCT
ajbmeb-1686	51	12	is	be	AUX
ajbmeb-1686	51	13	used	use	VERB
ajbmeb-1686	51	14	to	to	PART
ajbmeb-1686	51	15	predict	predict	VERB
ajbmeb-1686	51	16	the	the	DET
ajbmeb-1686	51	17	desirability	desirability	NOUN
ajbmeb-1686	51	18	of	of	ADP
ajbmeb-1686	51	19	internal	internal	ADJ
ajbmeb-1686	51	20	control	control	NOUN
ajbmeb-1686	51	21	of	of	ADP
ajbmeb-1686	51	22	companies	company	NOUN
ajbmeb-1686	51	23	admitted	admit	VERB
ajbmeb-1686	51	24	to	to	ADP
ajbmeb-1686	51	25	the	the	DET
ajbmeb-1686	51	26	tehran	tehran	PROPN
ajbmeb-1686	51	27	stock	stock	PROPN
ajbmeb-1686	51	28	exchange	exchange	PROPN
ajbmeb-1686	51	29	.	.	PUNCT
ajbmeb-1686	52	1	the	the	DET
ajbmeb-1686	52	2	aim	aim	NOUN
ajbmeb-1686	52	3	of	of	ADP
ajbmeb-1686	52	4	the	the	DET
ajbmeb-1686	52	5	research	research	NOUN
ajbmeb-1686	52	6	(	(	PUNCT
ajbmeb-1686	52	7	kian	kian	PROPN
ajbmeb-1686	52	8	,	,	PUNCT
ajbmeb-1686	52	9	marjan	marjan	PROPN
ajbmeb-1686	52	10	,	,	PUNCT
ajbmeb-1686	52	11	hosni	hosni	PROPN
ajbmeb-1686	52	12	,	,	PUNCT
ajbmeb-1686	52	13	&	&	CCONJ
ajbmeb-1686	52	14	mohammad	mohammad	PROPN
ajbmeb-1686	52	15	,	,	PUNCT
ajbmeb-1686	52	16	2020	2020	NUM
ajbmeb-1686	52	17	)	)	PUNCT
ajbmeb-1686	52	18	is	be	AUX
ajbmeb-1686	52	19	to	to	PART
ajbmeb-1686	52	20	analyze	analyze	VERB
ajbmeb-1686	52	21	the	the	DET
ajbmeb-1686	52	22	relationship	relationship	NOUN
ajbmeb-1686	52	23	between	between	ADP
ajbmeb-1686	52	24	the	the	DET
ajbmeb-1686	52	25	effectiveness	effectiveness	NOUN
ajbmeb-1686	52	26	of	of	ADP
ajbmeb-1686	52	27	the	the	DET
ajbmeb-1686	52	28	audit	audit	NOUN
ajbmeb-1686	52	29	committee	committee	NOUN
ajbmeb-1686	52	30	and	and	CCONJ
ajbmeb-1686	52	31	the	the	DET
ajbmeb-1686	52	32	management	management	NOUN
ajbmeb-1686	52	33	and	and	CCONJ
ajbmeb-1686	52	34	ownership	ownership	NOUN
ajbmeb-1686	52	35	mechanisms	mechanism	NOUN
ajbmeb-1686	52	36	of	of	ADP
ajbmeb-1686	52	37	the	the	DET
ajbmeb-1686	52	38	corporate	corporate	ADJ
ajbmeb-1686	52	39	governance	governance	NOUN
ajbmeb-1686	52	40	system	system	NOUN
ajbmeb-1686	52	41	.	.	PUNCT
ajbmeb-1686	53	1	the	the	DET
ajbmeb-1686	53	2	characteristics	characteristic	NOUN
ajbmeb-1686	53	3	of	of	ADP
ajbmeb-1686	53	4	size	size	NOUN
ajbmeb-1686	53	5	,	,	PUNCT
ajbmeb-1686	53	6	independence	independence	NOUN
ajbmeb-1686	53	7	and	and	CCONJ
ajbmeb-1686	53	8	financial	financial	ADJ
ajbmeb-1686	53	9	expertise	expertise	NOUN
ajbmeb-1686	53	10	of	of	ADP
ajbmeb-1686	53	11	audit	audit	NOUN
ajbmeb-1686	53	12	committee	committee	NOUN
ajbmeb-1686	53	13	members	member	NOUN
ajbmeb-1686	53	14	have	have	AUX
ajbmeb-1686	53	15	been	be	AUX
ajbmeb-1686	53	16	used	use	VERB
ajbmeb-1686	53	17	in	in	ADP
ajbmeb-1686	53	18	evaluating	evaluate	VERB
ajbmeb-1686	53	19	its	its	PRON
ajbmeb-1686	53	20	effectiveness	effectiveness	NOUN
ajbmeb-1686	53	21	.	.	PUNCT
ajbmeb-1686	54	1	the	the	DET
ajbmeb-1686	54	2	characteristics	characteristic	NOUN
ajbmeb-1686	54	3	of	of	ADP
ajbmeb-1686	54	4	the	the	DET
ajbmeb-1686	54	5	board	board	NOUN
ajbmeb-1686	54	6	of	of	ADP
ajbmeb-1686	54	7	directors	director	NOUN
ajbmeb-1686	54	8	and	and	CCONJ
ajbmeb-1686	54	9	the	the	DET
ajbmeb-1686	54	10	ownership	ownership	NOUN
ajbmeb-1686	54	11	structure	structure	NOUN
ajbmeb-1686	54	12	were	be	AUX
ajbmeb-1686	54	13	also	also	ADV
ajbmeb-1686	54	14	considered	consider	VERB
ajbmeb-1686	54	15	as	as	ADP
ajbmeb-1686	54	16	corporate	corporate	ADJ
ajbmeb-1686	54	17	governance	governance	NOUN
ajbmeb-1686	54	18	mechanisms	mechanism	NOUN
ajbmeb-1686	54	19	.	.	PUNCT
ajbmeb-1686	55	1	to	to	PART
ajbmeb-1686	55	2	examine	examine	VERB
ajbmeb-1686	55	3	the	the	DET
ajbmeb-1686	55	4	characteristics	characteristic	NOUN
ajbmeb-1686	55	5	of	of	ADP
ajbmeb-1686	55	6	the	the	DET
ajbmeb-1686	55	7	board	board	NOUN
ajbmeb-1686	55	8	of	of	ADP
ajbmeb-1686	55	9	directors	director	NOUN
ajbmeb-1686	55	10	,	,	PUNCT
ajbmeb-1686	55	11	three	three	NUM
ajbmeb-1686	55	12	criteria	criterion	NOUN
ajbmeb-1686	55	13	of	of	ADP
ajbmeb-1686	55	14	financial	financial	ADJ
ajbmeb-1686	55	15	expertise	expertise	NOUN
ajbmeb-1686	55	16	of	of	ADP
ajbmeb-1686	55	17	the	the	DET
ajbmeb-1686	55	18	board	board	NOUN
ajbmeb-1686	55	19	of	of	ADP
ajbmeb-1686	55	20	directors	director	NOUN
ajbmeb-1686	55	21	,	,	PUNCT
ajbmeb-1686	55	22	independence	independence	NOUN
ajbmeb-1686	55	23	of	of	ADP
ajbmeb-1686	55	24	the	the	DET
ajbmeb-1686	55	25	board	board	NOUN
ajbmeb-1686	55	26	of	of	ADP
ajbmeb-1686	55	27	directors	director	NOUN
ajbmeb-1686	55	28	and	and	CCONJ
ajbmeb-1686	55	29	leadership	leadership	NOUN
ajbmeb-1686	55	30	of	of	ADP
ajbmeb-1686	55	31	the	the	DET
ajbmeb-1686	55	32	board	board	NOUN
ajbmeb-1686	55	33	of	of	ADP
ajbmeb-1686	55	34	directors	director	NOUN
ajbmeb-1686	55	35	were	be	AUX
ajbmeb-1686	55	36	used	use	VERB
ajbmeb-1686	55	37	.	.	PUNCT
ajbmeb-1686	56	1	also	also	ADV
ajbmeb-1686	56	2	,	,	PUNCT
ajbmeb-1686	56	3	to	to	PART
ajbmeb-1686	56	4	check	check	VERB
ajbmeb-1686	56	5	the	the	DET
ajbmeb-1686	56	6	type	type	NOUN
ajbmeb-1686	56	7	of	of	ADP
ajbmeb-1686	56	8	ownership	ownership	NOUN
ajbmeb-1686	56	9	,	,	PUNCT
ajbmeb-1686	56	10	two	two	NUM
ajbmeb-1686	56	11	criteria	criterion	NOUN
ajbmeb-1686	56	12	of	of	ADP
ajbmeb-1686	56	13	institutional	institutional	ADJ
ajbmeb-1686	56	14	ownership	ownership	NOUN
ajbmeb-1686	56	15	and	and	CCONJ
ajbmeb-1686	56	16	major	major	ADJ
ajbmeb-1686	56	17	ownership	ownership	NOUN
ajbmeb-1686	56	18	were	be	AUX
ajbmeb-1686	56	19	used	use	VERB
ajbmeb-1686	56	20	.	.	PUNCT
ajbmeb-1686	57	1	in	in	ADP
ajbmeb-1686	57	2	order	order	NOUN
ajbmeb-1686	57	3	to	to	PART
ajbmeb-1686	57	4	test	test	VERB
ajbmeb-1686	57	5	the	the	DET
ajbmeb-1686	57	6	research	research	NOUN
ajbmeb-1686	57	7	hypotheses	hypothesis	NOUN
ajbmeb-1686	57	8	,	,	PUNCT
ajbmeb-1686	57	9	multivariate	multivariate	NOUN
ajbmeb-1686	57	10	regression	regression	NOUN
ajbmeb-1686	57	11	models	model	NOUN
ajbmeb-1686	57	12	of	of	ADP
ajbmeb-1686	57	13	mixed	mixed	ADJ
ajbmeb-1686	57	14	data	datum	NOUN
ajbmeb-1686	57	15	with	with	ADP
ajbmeb-1686	57	16	fixed	fix	VERB
ajbmeb-1686	57	17	effects	effect	NOUN
ajbmeb-1686	57	18	and	and	CCONJ
ajbmeb-1686	57	19	generalized	generalize	VERB
ajbmeb-1686	57	20	least	least	ADJ
ajbmeb-1686	57	21	squares	square	NOUN
ajbmeb-1686	57	22	method	method	NOUN
ajbmeb-1686	57	23	have	have	AUX
ajbmeb-1686	57	24	been	be	AUX
ajbmeb-1686	57	25	used	use	VERB
ajbmeb-1686	57	26	.	.	PUNCT
ajbmeb-1686	58	1	according	accord	VERB
ajbmeb-1686	58	2	to	to	ADP
ajbmeb-1686	58	3	the	the	DET
ajbmeb-1686	58	4	conditions	condition	NOUN
ajbmeb-1686	58	5	of	of	ADP
ajbmeb-1686	58	6	the	the	DET
ajbmeb-1686	58	7	society	society	NOUN
ajbmeb-1686	58	8	screening	screening	NOUN
ajbmeb-1686	58	9	and	and	CCONJ
ajbmeb-1686	58	10	according	accord	VERB
ajbmeb-1686	58	11	to	to	ADP
ajbmeb-1686	58	12	the	the	DET
ajbmeb-1686	58	13	systematic	systematic	ADJ
ajbmeb-1686	58	14	elimination	elimination	NOUN
ajbmeb-1686	58	15	method	method	NOUN
ajbmeb-1686	58	16	,	,	PUNCT
ajbmeb-1686	58	17	the	the	DET
ajbmeb-1686	58	18	number	number	NOUN
ajbmeb-1686	58	19	of	of	ADP
ajbmeb-1686	58	20	195	195	NUM
ajbmeb-1686	58	21	companies	company	NOUN
ajbmeb-1686	58	22	admitted	admit	VERB
ajbmeb-1686	58	23	to	to	ADP
ajbmeb-1686	58	24	the	the	DET
ajbmeb-1686	58	25	tehran	tehran	PROPN
ajbmeb-1686	58	26	stock	stock	PROPN
ajbmeb-1686	58	27	exchange	exchange	PROPN
ajbmeb-1686	58	28	in	in	ADP
ajbmeb-1686	58	29	the	the	DET
ajbmeb-1686	58	30	period	period	NOUN
ajbmeb-1686	58	31	of	of	ADP
ajbmeb-1686	58	32	6	6	NUM
ajbmeb-1686	58	33	years	year	NOUN
ajbmeb-1686	58	34	from	from	ADP
ajbmeb-1686	58	35	1391	1391	NUM
ajbmeb-1686	58	36	to	to	ADP
ajbmeb-1686	58	37	1396	1396	NUM
ajbmeb-1686	58	38	have	have	AUX
ajbmeb-1686	58	39	been	be	AUX
ajbmeb-1686	58	40	examined	examine	VERB
ajbmeb-1686	58	41	.	.	PUNCT
ajbmeb-1686	59	1	the	the	DET
ajbmeb-1686	59	2	results	result	NOUN
ajbmeb-1686	59	3	of	of	ADP
ajbmeb-1686	59	4	the	the	DET
ajbmeb-1686	59	5	research	research	NOUN
ajbmeb-1686	59	6	analysis	analysis	NOUN
ajbmeb-1686	59	7	show	show	VERB
ajbmeb-1686	59	8	that	that	SCONJ
ajbmeb-1686	59	9	among	among	ADP
ajbmeb-1686	59	10	the	the	DET
ajbmeb-1686	59	11	features	feature	NOUN
ajbmeb-1686	59	12	examined	examine	VERB
ajbmeb-1686	59	13	in	in	ADP
ajbmeb-1686	59	14	the	the	DET
ajbmeb-1686	59	15	field	field	NOUN
ajbmeb-1686	59	16	of	of	ADP
ajbmeb-1686	59	17	the	the	DET
ajbmeb-1686	59	18	board	board	NOUN
ajbmeb-1686	59	19	of	of	ADP
ajbmeb-1686	59	20	directors	director	NOUN
ajbmeb-1686	59	21	in	in	ADP
ajbmeb-1686	59	22	this	this	DET
ajbmeb-1686	59	23	research	research	NOUN
ajbmeb-1686	59	24	,	,	PUNCT
ajbmeb-1686	59	25	only	only	ADV
ajbmeb-1686	59	26	the	the	DET
ajbmeb-1686	59	27	leadership	leadership	NOUN
ajbmeb-1686	59	28	of	of	ADP
ajbmeb-1686	59	29	the	the	DET
ajbmeb-1686	59	30	board	board	NOUN
ajbmeb-1686	59	31	of	of	ADP
ajbmeb-1686	59	32	directors	director	NOUN
ajbmeb-1686	59	33	has	have	VERB
ajbmeb-1686	59	34	a	a	DET
ajbmeb-1686	59	35	significant	significant	ADJ
ajbmeb-1686	59	36	and	and	CCONJ
ajbmeb-1686	59	37	direct	direct	ADJ
ajbmeb-1686	59	38	effect	effect	NOUN
ajbmeb-1686	59	39	on	on	ADP
ajbmeb-1686	59	40	the	the	DET
ajbmeb-1686	59	41	effectiveness	effectiveness	NOUN
ajbmeb-1686	59	42	of	of	ADP
ajbmeb-1686	59	43	the	the	DET
ajbmeb-1686	59	44	audit	audit	NOUN
ajbmeb-1686	59	45	committee	committee	NOUN
ajbmeb-1686	59	46	of	of	ADP
ajbmeb-1686	59	47	companies	company	NOUN
ajbmeb-1686	59	48	,	,	PUNCT
ajbmeb-1686	59	49	which	which	PRON
ajbmeb-1686	59	50	indicates	indicate	VERB
ajbmeb-1686	59	51	the	the	DET
ajbmeb-1686	59	52	establishment	establishment	NOUN
ajbmeb-1686	59	53	of	of	ADP
ajbmeb-1686	59	54	a	a	DET
ajbmeb-1686	59	55	complementary	complementary	ADJ
ajbmeb-1686	59	56	relationship	relationship	NOUN
ajbmeb-1686	59	57	between	between	ADP
ajbmeb-1686	59	58	these	these	DET
ajbmeb-1686	59	59	two	two	NUM
ajbmeb-1686	59	60	components	component	NOUN
ajbmeb-1686	59	61	of	of	ADP
ajbmeb-1686	59	62	corporate	corporate	ADJ
ajbmeb-1686	59	63	governance	governance	NOUN
ajbmeb-1686	59	64	;	;	PUNCT
ajbmeb-1686	59	65	however	however	ADV
ajbmeb-1686	59	66	,	,	PUNCT
ajbmeb-1686	59	67	the	the	DET
ajbmeb-1686	59	68	financial	financial	ADJ
ajbmeb-1686	59	69	expertise	expertise	NOUN
ajbmeb-1686	59	70	of	of	ADP
ajbmeb-1686	59	71	the	the	DET
ajbmeb-1686	59	72	board	board	NOUN
ajbmeb-1686	59	73	members	member	NOUN
ajbmeb-1686	59	74	and	and	CCONJ
ajbmeb-1686	59	75	the	the	DET
ajbmeb-1686	59	76	independence	independence	NOUN
ajbmeb-1686	59	77	of	of	ADP
ajbmeb-1686	59	78	the	the	DET
ajbmeb-1686	59	79	board	board	NOUN
ajbmeb-1686	59	80	of	of	ADP
ajbmeb-1686	59	81	directors	director	NOUN
ajbmeb-1686	59	82	do	do	AUX
ajbmeb-1686	59	83	not	not	PART
ajbmeb-1686	59	84	have	have	VERB
ajbmeb-1686	59	85	a	a	DET
ajbmeb-1686	59	86	significant	significant	ADJ
ajbmeb-1686	59	87	effect	effect	NOUN
ajbmeb-1686	59	88	on	on	ADP
ajbmeb-1686	59	89	the	the	DET
ajbmeb-1686	59	90	effectiveness	effectiveness	NOUN
ajbmeb-1686	59	91	of	of	ADP
ajbmeb-1686	59	92	the	the	DET
ajbmeb-1686	59	93	audit	audit	NOUN
ajbmeb-1686	59	94	committee	committee	NOUN
ajbmeb-1686	59	95	of	of	ADP
ajbmeb-1686	59	96	the	the	DET
ajbmeb-1686	59	97	companies	company	NOUN
ajbmeb-1686	59	98	.	.	PUNCT
ajbmeb-1686	60	1	also	also	ADV
ajbmeb-1686	60	2	,	,	PUNCT
ajbmeb-1686	60	3	both	both	DET
ajbmeb-1686	60	4	measures	measure	NOUN
ajbmeb-1686	60	5	of	of	ADP
ajbmeb-1686	60	6	ownership	ownership	NOUN
ajbmeb-1686	60	7	structure	structure	NOUN
ajbmeb-1686	60	8	,	,	PUNCT
ajbmeb-1686	60	9	including	include	VERB
ajbmeb-1686	60	10	institutional	institutional	ADJ
ajbmeb-1686	60	11	ownership	ownership	NOUN
ajbmeb-1686	60	12	and	and	CCONJ
ajbmeb-1686	60	13	major	major	ADJ
ajbmeb-1686	60	14	ownership	ownership	NOUN
ajbmeb-1686	60	15	,	,	PUNCT
ajbmeb-1686	60	16	have	have	VERB
ajbmeb-1686	60	17	a	a	DET
ajbmeb-1686	60	18	significant	significant	ADJ
ajbmeb-1686	60	19	and	and	CCONJ
ajbmeb-1686	60	20	inverse	inverse	ADJ
ajbmeb-1686	60	21	effect	effect	NOUN
ajbmeb-1686	60	22	on	on	ADP
ajbmeb-1686	60	23	the	the	DET
ajbmeb-1686	60	24	effectiveness	effectiveness	NOUN
ajbmeb-1686	60	25	of	of	ADP
ajbmeb-1686	60	26	the	the	DET
ajbmeb-1686	60	27	audit	audit	NOUN
ajbmeb-1686	60	28	committee	committee	NOUN
ajbmeb-1686	60	29	of	of	ADP
ajbmeb-1686	60	30	companies	company	NOUN
ajbmeb-1686	60	31	,	,	PUNCT
ajbmeb-1686	60	32	which	which	PRON
ajbmeb-1686	60	33	indicates	indicate	VERB
ajbmeb-1686	60	34	the	the	DET
ajbmeb-1686	60	35	establishment	establishment	NOUN
ajbmeb-1686	60	36	of	of	ADP
ajbmeb-1686	60	37	a	a	DET
ajbmeb-1686	60	38	succession	succession	NOUN
ajbmeb-1686	60	39	relationship	relationship	NOUN
ajbmeb-1686	60	40	between	between	ADP
ajbmeb-1686	60	41	these	these	DET
ajbmeb-1686	60	42	corporate	corporate	ADJ
ajbmeb-1686	60	43	governance	governance	NOUN
ajbmeb-1686	60	44	components	component	NOUN
ajbmeb-1686	60	45	.	.	PUNCT
ajbmeb-1686	61	1	the	the	DET
ajbmeb-1686	61	2	results	result	NOUN
ajbmeb-1686	61	3	of	of	ADP
ajbmeb-1686	61	4	the	the	DET
ajbmeb-1686	61	5	control	control	NOUN
ajbmeb-1686	61	6	variables	variable	NOUN
ajbmeb-1686	61	7	indicate	indicate	VERB
ajbmeb-1686	61	8	that	that	SCONJ
ajbmeb-1686	61	9	the	the	DET
ajbmeb-1686	61	10	large	large	ADJ
ajbmeb-1686	61	11	auditor	auditor	NOUN
ajbmeb-1686	61	12	,	,	PUNCT
ajbmeb-1686	61	13	auditor	auditor	NOUN
ajbmeb-1686	61	14	rotation	rotation	NOUN
ajbmeb-1686	61	15	and	and	CCONJ
ajbmeb-1686	61	16	profitability	profitability	NOUN
ajbmeb-1686	61	17	have	have	VERB
ajbmeb-1686	61	18	a	a	DET
ajbmeb-1686	61	19	significant	significant	ADJ
ajbmeb-1686	61	20	and	and	CCONJ
ajbmeb-1686	61	21	inverse	inverse	ADJ
ajbmeb-1686	61	22	effect	effect	NOUN
ajbmeb-1686	61	23	on	on	ADP
ajbmeb-1686	61	24	the	the	DET
ajbmeb-1686	61	25	effectiveness	effectiveness	NOUN
ajbmeb-1686	61	26	of	of	ADP
ajbmeb-1686	61	27	the	the	DET
ajbmeb-1686	61	28	audit	audit	NOUN
ajbmeb-1686	61	29	committee	committee	NOUN
ajbmeb-1686	61	30	of	of	ADP
ajbmeb-1686	61	31	companies	company	NOUN
ajbmeb-1686	61	32	;	;	PUNCT
ajbmeb-1686	61	33	but	but	CCONJ
ajbmeb-1686	61	34	the	the	DET
ajbmeb-1686	61	35	size	size	NOUN
ajbmeb-1686	61	36	and	and	CCONJ
ajbmeb-1686	61	37	financial	financial	ADJ
ajbmeb-1686	61	38	leverage	leverage	NOUN
ajbmeb-1686	61	39	have	have	VERB
ajbmeb-1686	61	40	a	a	DET
ajbmeb-1686	61	41	significant	significant	ADJ
ajbmeb-1686	61	42	and	and	CCONJ
ajbmeb-1686	61	43	direct	direct	ADJ
ajbmeb-1686	61	44	effect	effect	NOUN
ajbmeb-1686	61	45	on	on	ADP
ajbmeb-1686	61	46	the	the	DET
ajbmeb-1686	61	47	effectiveness	effectiveness	NOUN
ajbmeb-1686	61	48	of	of	ADP
ajbmeb-1686	61	49	the	the	DET
ajbmeb-1686	61	50	audit	audit	NOUN
ajbmeb-1686	61	51	committee	committee	NOUN
ajbmeb-1686	61	52	of	of	ADP
ajbmeb-1686	61	53	companies	company	NOUN
ajbmeb-1686	61	54	.	.	PUNCT
ajbmeb-1686	62	1	in	in	ADP
ajbmeb-1686	62	2	the	the	DET
ajbmeb-1686	62	3	research	research	NOUN
ajbmeb-1686	62	4	(	(	PUNCT
ajbmeb-1686	62	5	mohammadi	mohammadi	NOUN
ajbmeb-1686	62	6	et	et	PROPN
ajbmeb-1686	62	7	al	al	PROPN
ajbmeb-1686	62	8	.	.	PROPN
ajbmeb-1686	62	9	,	,	PUNCT
ajbmeb-1686	62	10	2021	2021	NUM
ajbmeb-1686	62	11	)	)	PUNCT
ajbmeb-1686	62	12	,	,	PUNCT
ajbmeb-1686	62	13	it	it	PRON
ajbmeb-1686	62	14	has	have	AUX
ajbmeb-1686	62	15	been	be	AUX
ajbmeb-1686	62	16	stated	state	VERB
ajbmeb-1686	62	17	that	that	SCONJ
ajbmeb-1686	62	18	the	the	DET
ajbmeb-1686	62	19	corporate	corporate	ADJ
ajbmeb-1686	62	20	governance	governance	NOUN
ajbmeb-1686	62	21	system	system	NOUN
ajbmeb-1686	62	22	is	be	AUX
ajbmeb-1686	62	23	a	a	DET
ajbmeb-1686	62	24	monitoring	monitoring	NOUN
ajbmeb-1686	62	25	and	and	CCONJ
ajbmeb-1686	62	26	control	control	NOUN
ajbmeb-1686	62	27	process	process	NOUN
ajbmeb-1686	62	28	to	to	PART
ajbmeb-1686	62	29	ensure	ensure	VERB
ajbmeb-1686	62	30	the	the	DET
ajbmeb-1686	62	31	performance	performance	NOUN
ajbmeb-1686	62	32	of	of	ADP
ajbmeb-1686	62	33	the	the	DET
ajbmeb-1686	62	34	company	company	NOUN
ajbmeb-1686	62	35	's	's	PART
ajbmeb-1686	62	36	management	management	NOUN
ajbmeb-1686	62	37	in	in	ADP
ajbmeb-1686	62	38	accordance	accordance	NOUN
ajbmeb-1686	62	39	with	with	ADP
ajbmeb-1686	62	40	the	the	DET
ajbmeb-1686	62	41	interests	interest	NOUN
ajbmeb-1686	62	42	of	of	ADP
ajbmeb-1686	62	43	the	the	DET
ajbmeb-1686	62	44	shareholders	shareholder	NOUN
ajbmeb-1686	62	45	.	.	PUNCT
ajbmeb-1686	63	1	also	also	ADV
ajbmeb-1686	63	2	,	,	PUNCT
ajbmeb-1686	63	3	corporate	corporate	ADJ
ajbmeb-1686	63	4	social	social	ADJ
ajbmeb-1686	63	5	responsibility	responsibility	NOUN
ajbmeb-1686	63	6	is	be	AUX
ajbmeb-1686	63	7	understood	understand	VERB
ajbmeb-1686	63	8	as	as	ADP
ajbmeb-1686	63	9	an	an	DET
ajbmeb-1686	63	10	organization	organization	NOUN
ajbmeb-1686	63	11	's	's	PART
ajbmeb-1686	63	12	commitment	commitment	NOUN
ajbmeb-1686	63	13	to	to	ADP
ajbmeb-1686	63	14	society	society	NOUN
ajbmeb-1686	63	15	;	;	PUNCT
ajbmeb-1686	63	16	but	but	CCONJ
ajbmeb-1686	63	17	their	their	PRON
ajbmeb-1686	63	18	future	future	ADJ
ajbmeb-1686	63	19	path	path	NOUN
ajbmeb-1686	63	20	and	and	CCONJ
ajbmeb-1686	63	21	direction	direction	NOUN
ajbmeb-1686	63	22	are	be	AUX
ajbmeb-1686	63	23	determined	determine	VERB
ajbmeb-1686	63	24	by	by	ADP
ajbmeb-1686	63	25	the	the	DET
ajbmeb-1686	63	26	decisions	decision	NOUN
ajbmeb-1686	63	27	made	make	VERB
ajbmeb-1686	63	28	by	by	ADP
ajbmeb-1686	63	29	managers	manager	NOUN
ajbmeb-1686	63	30	in	in	ADP
ajbmeb-1686	63	31	companies	company	NOUN
ajbmeb-1686	63	32	.	.	PUNCT
ajbmeb-1686	64	1	the	the	DET
ajbmeb-1686	64	2	purpose	purpose	NOUN
ajbmeb-1686	64	3	of	of	ADP
ajbmeb-1686	64	4	this	this	DET
ajbmeb-1686	64	5	research	research	NOUN
ajbmeb-1686	64	6	is	be	AUX
ajbmeb-1686	64	7	to	to	PART
ajbmeb-1686	64	8	investigate	investigate	VERB
ajbmeb-1686	64	9	the	the	DET
ajbmeb-1686	64	10	effect	effect	NOUN
ajbmeb-1686	64	11	of	of	ADP
ajbmeb-1686	64	12	the	the	DET
ajbmeb-1686	64	13	ceo	ceo	NOUN
ajbmeb-1686	64	14	's	's	PART
ajbmeb-1686	64	15	cognitive	cognitive	ADJ
ajbmeb-1686	64	16	and	and	CCONJ
ajbmeb-1686	64	17	behavioral	behavioral	ADJ
ajbmeb-1686	64	18	disorders	disorder	NOUN
ajbmeb-1686	64	19	on	on	ADP
ajbmeb-1686	64	20	the	the	DET
ajbmeb-1686	64	21	mechanisms	mechanism	NOUN
ajbmeb-1686	64	22	of	of	ADP
ajbmeb-1686	64	23	the	the	DET
ajbmeb-1686	64	24	corporate	corporate	ADJ
ajbmeb-1686	64	25	governance	governance	NOUN
ajbmeb-1686	64	26	system	system	NOUN
ajbmeb-1686	64	27	and	and	CCONJ
ajbmeb-1686	64	28	social	social	ADJ
ajbmeb-1686	64	29	responsibility	responsibility	NOUN
ajbmeb-1686	64	30	in	in	ADP
ajbmeb-1686	64	31	the	the	DET
ajbmeb-1686	64	32	form	form	NOUN
ajbmeb-1686	64	33	of	of	ADP
ajbmeb-1686	64	34	three	three	NUM
ajbmeb-1686	64	35	criteria	criterion	NOUN
ajbmeb-1686	64	36	:	:	PUNCT
ajbmeb-1686	64	37	overconfidence	overconfidence	NOUN
ajbmeb-1686	64	38	,	,	PUNCT
ajbmeb-1686	64	39	optimism	optimism	NOUN
ajbmeb-1686	64	40	and	and	CCONJ
ajbmeb-1686	64	41	short	short	ADJ
ajbmeb-1686	64	42	-	-	PUNCT
ajbmeb-1686	64	43	sightedness	sightedness	NOUN
ajbmeb-1686	64	44	.	.	PUNCT
ajbmeb-1686	65	1	american	american	ADJ
ajbmeb-1686	65	2	journal	journal	PROPN
ajbmeb-1686	65	3	of	of	ADP
ajbmeb-1686	65	4	business	business	NOUN
ajbmeb-1686	65	5	management	management	NOUN
ajbmeb-1686	65	6	,	,	PUNCT
ajbmeb-1686	65	7	economics	economic	NOUN
ajbmeb-1686	65	8	and	and	CCONJ
ajbmeb-1686	65	9	banking	banking	NOUN
ajbmeb-1686	65	10	volume	volume	NOUN
ajbmeb-1686	65	11	19	19	NUM
ajbmeb-1686	65	12	december	december	PROPN
ajbmeb-1686	65	13	,	,	PUNCT
ajbmeb-1686	65	14	2023	2023	NUM
ajbmeb-1686	65	15	p	p	NOUN
ajbmeb-1686	65	16	a	a	DET
ajbmeb-1686	65	17	g	g	NOUN
ajbmeb-1686	65	18	e	e	NOUN
ajbmeb-1686	65	19	|	|	NOUN
ajbmeb-1686	65	20	111	111	NUM
ajbmeb-1686	65	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1686	65	22	the	the	DET
ajbmeb-1686	65	23	sample	sample	NOUN
ajbmeb-1686	65	24	discussed	discuss	VERB
ajbmeb-1686	65	25	in	in	ADP
ajbmeb-1686	65	26	this	this	DET
ajbmeb-1686	65	27	research	research	NOUN
ajbmeb-1686	65	28	includes	include	VERB
ajbmeb-1686	65	29	110	110	NUM
ajbmeb-1686	65	30	companies	company	NOUN
ajbmeb-1686	65	31	admitted	admit	VERB
ajbmeb-1686	65	32	to	to	ADP
ajbmeb-1686	65	33	the	the	DET
ajbmeb-1686	65	34	tehran	tehran	PROPN
ajbmeb-1686	65	35	stock	stock	PROPN
ajbmeb-1686	65	36	exchange	exchange	PROPN
ajbmeb-1686	65	37	in	in	ADP
ajbmeb-1686	65	38	the	the	DET
ajbmeb-1686	65	39	period	period	NOUN
ajbmeb-1686	65	40	of	of	ADP
ajbmeb-1686	65	41	2011	2011	NUM
ajbmeb-1686	65	42	-	-	SYM
ajbmeb-1686	65	43	2018	2018	NUM
ajbmeb-1686	65	44	,	,	PUNCT
ajbmeb-1686	65	45	which	which	PRON
ajbmeb-1686	65	46	were	be	AUX
ajbmeb-1686	65	47	analyzed	analyze	VERB
ajbmeb-1686	65	48	using	use	VERB
ajbmeb-1686	65	49	eviewse10	eviewse10	NOUN
ajbmeb-1686	65	50	software	software	NOUN
ajbmeb-1686	65	51	.	.	PUNCT
ajbmeb-1686	66	1	the	the	DET
ajbmeb-1686	66	2	results	result	NOUN
ajbmeb-1686	66	3	of	of	ADP
ajbmeb-1686	66	4	the	the	DET
ajbmeb-1686	66	5	research	research	NOUN
ajbmeb-1686	66	6	show	show	VERB
ajbmeb-1686	66	7	that	that	SCONJ
ajbmeb-1686	66	8	the	the	DET
ajbmeb-1686	66	9	ceo	ceo	NOUN
ajbmeb-1686	66	10	's	's	PART
ajbmeb-1686	66	11	overconfidence	overconfidence	NOUN
ajbmeb-1686	66	12	has	have	VERB
ajbmeb-1686	66	13	a	a	DET
ajbmeb-1686	66	14	negative	negative	ADJ
ajbmeb-1686	66	15	and	and	CCONJ
ajbmeb-1686	66	16	significant	significant	ADJ
ajbmeb-1686	66	17	effect	effect	NOUN
ajbmeb-1686	66	18	on	on	ADP
ajbmeb-1686	66	19	the	the	DET
ajbmeb-1686	66	20	quality	quality	NOUN
ajbmeb-1686	66	21	of	of	ADP
ajbmeb-1686	66	22	the	the	DET
ajbmeb-1686	66	23	independent	independent	ADJ
ajbmeb-1686	66	24	audit	audit	NOUN
ajbmeb-1686	66	25	.	.	PUNCT
ajbmeb-1686	67	1	the	the	DET
ajbmeb-1686	67	2	optimism	optimism	NOUN
ajbmeb-1686	67	3	and	and	CCONJ
ajbmeb-1686	67	4	short	short	ADJ
ajbmeb-1686	67	5	-	-	PUNCT
ajbmeb-1686	67	6	sightedness	sightedness	NOUN
ajbmeb-1686	67	7	of	of	ADP
ajbmeb-1686	67	8	the	the	DET
ajbmeb-1686	67	9	ceo	ceo	NOUN
ajbmeb-1686	67	10	does	do	AUX
ajbmeb-1686	67	11	not	not	PART
ajbmeb-1686	67	12	have	have	VERB
ajbmeb-1686	67	13	a	a	DET
ajbmeb-1686	67	14	significant	significant	ADJ
ajbmeb-1686	67	15	effect	effect	NOUN
ajbmeb-1686	67	16	on	on	ADP
ajbmeb-1686	67	17	the	the	DET
ajbmeb-1686	67	18	quality	quality	NOUN
ajbmeb-1686	67	19	of	of	ADP
ajbmeb-1686	67	20	the	the	DET
ajbmeb-1686	67	21	independent	independent	ADJ
ajbmeb-1686	67	22	audit	audit	NOUN
ajbmeb-1686	67	23	.	.	PUNCT
ajbmeb-1686	68	1	also	also	ADV
ajbmeb-1686	68	2	,	,	PUNCT
ajbmeb-1686	68	3	overconfidence	overconfidence	NOUN
ajbmeb-1686	68	4	and	and	CCONJ
ajbmeb-1686	68	5	short	short	ADJ
ajbmeb-1686	68	6	-	-	PUNCT
ajbmeb-1686	68	7	sightedness	sightedness	NOUN
ajbmeb-1686	68	8	of	of	ADP
ajbmeb-1686	68	9	the	the	DET
ajbmeb-1686	68	10	ceo	ceo	NOUN
ajbmeb-1686	68	11	does	do	AUX
ajbmeb-1686	68	12	not	not	PART
ajbmeb-1686	68	13	have	have	VERB
ajbmeb-1686	68	14	a	a	DET
ajbmeb-1686	68	15	significant	significant	ADJ
ajbmeb-1686	68	16	effect	effect	NOUN
ajbmeb-1686	68	17	on	on	ADP
ajbmeb-1686	68	18	the	the	DET
ajbmeb-1686	68	19	amount	amount	NOUN
ajbmeb-1686	68	20	of	of	ADP
ajbmeb-1686	68	21	institutional	institutional	ADJ
ajbmeb-1686	68	22	ownership	ownership	NOUN
ajbmeb-1686	68	23	.	.	PUNCT
ajbmeb-1686	69	1	the	the	DET
ajbmeb-1686	69	2	ceo	ceo	NOUN
ajbmeb-1686	69	3	's	's	PART
ajbmeb-1686	69	4	optimism	optimism	NOUN
ajbmeb-1686	69	5	has	have	VERB
ajbmeb-1686	69	6	a	a	DET
ajbmeb-1686	69	7	negative	negative	ADJ
ajbmeb-1686	69	8	and	and	CCONJ
ajbmeb-1686	69	9	significant	significant	ADJ
ajbmeb-1686	69	10	effect	effect	NOUN
ajbmeb-1686	69	11	on	on	ADP
ajbmeb-1686	69	12	the	the	DET
ajbmeb-1686	69	13	amount	amount	NOUN
ajbmeb-1686	69	14	of	of	ADP
ajbmeb-1686	69	15	institutional	institutional	ADJ
ajbmeb-1686	69	16	ownership	ownership	NOUN
ajbmeb-1686	69	17	.	.	PUNCT
ajbmeb-1686	70	1	the	the	DET
ajbmeb-1686	70	2	overconfidence	overconfidence	NOUN
ajbmeb-1686	70	3	of	of	ADP
ajbmeb-1686	70	4	the	the	DET
ajbmeb-1686	70	5	ceo	ceo	NOUN
ajbmeb-1686	70	6	has	have	VERB
ajbmeb-1686	70	7	a	a	DET
ajbmeb-1686	70	8	positive	positive	ADJ
ajbmeb-1686	70	9	and	and	CCONJ
ajbmeb-1686	70	10	significant	significant	ADJ
ajbmeb-1686	70	11	effect	effect	NOUN
ajbmeb-1686	70	12	on	on	ADP
ajbmeb-1686	70	13	the	the	DET
ajbmeb-1686	70	14	concentration	concentration	NOUN
ajbmeb-1686	70	15	of	of	ADP
ajbmeb-1686	70	16	ownership	ownership	NOUN
ajbmeb-1686	70	17	,	,	PUNCT
ajbmeb-1686	70	18	and	and	CCONJ
ajbmeb-1686	70	19	the	the	DET
ajbmeb-1686	70	20	optimism	optimism	NOUN
ajbmeb-1686	70	21	of	of	ADP
ajbmeb-1686	70	22	the	the	DET
ajbmeb-1686	70	23	ceo	ceo	NOUN
ajbmeb-1686	70	24	has	have	VERB
ajbmeb-1686	70	25	a	a	DET
ajbmeb-1686	70	26	negative	negative	ADJ
ajbmeb-1686	70	27	and	and	CCONJ
ajbmeb-1686	70	28	significant	significant	ADJ
ajbmeb-1686	70	29	effect	effect	NOUN
ajbmeb-1686	70	30	on	on	ADP
ajbmeb-1686	70	31	the	the	DET
ajbmeb-1686	70	32	concentration	concentration	NOUN
ajbmeb-1686	70	33	of	of	ADP
ajbmeb-1686	70	34	ownership	ownership	NOUN
ajbmeb-1686	70	35	,	,	PUNCT
ajbmeb-1686	70	36	and	and	CCONJ
ajbmeb-1686	70	37	the	the	DET
ajbmeb-1686	70	38	short	short	ADJ
ajbmeb-1686	70	39	-	-	PUNCT
ajbmeb-1686	70	40	sightedness	sightedness	NOUN
ajbmeb-1686	70	41	of	of	ADP
ajbmeb-1686	70	42	the	the	DET
ajbmeb-1686	70	43	ceo	ceo	NOUN
ajbmeb-1686	70	44	has	have	VERB
ajbmeb-1686	70	45	no	no	DET
ajbmeb-1686	70	46	significant	significant	ADJ
ajbmeb-1686	70	47	effect	effect	NOUN
ajbmeb-1686	70	48	on	on	ADP
ajbmeb-1686	70	49	the	the	DET
ajbmeb-1686	70	50	concentration	concentration	NOUN
ajbmeb-1686	70	51	of	of	ADP
ajbmeb-1686	70	52	ownership	ownership	NOUN
ajbmeb-1686	70	53	.	.	PUNCT
ajbmeb-1686	71	1	the	the	DET
ajbmeb-1686	71	2	overconfidence	overconfidence	NOUN
ajbmeb-1686	71	3	and	and	CCONJ
ajbmeb-1686	71	4	short	short	ADJ
ajbmeb-1686	71	5	-	-	PUNCT
ajbmeb-1686	71	6	sightedness	sightedness	NOUN
ajbmeb-1686	71	7	of	of	ADP
ajbmeb-1686	71	8	the	the	DET
ajbmeb-1686	71	9	ceo	ceo	NOUN
ajbmeb-1686	71	10	has	have	VERB
ajbmeb-1686	71	11	a	a	DET
ajbmeb-1686	71	12	negative	negative	ADJ
ajbmeb-1686	71	13	and	and	CCONJ
ajbmeb-1686	71	14	significant	significant	ADJ
ajbmeb-1686	71	15	effect	effect	NOUN
ajbmeb-1686	71	16	on	on	ADP
ajbmeb-1686	71	17	social	social	ADJ
ajbmeb-1686	71	18	responsibility	responsibility	NOUN
ajbmeb-1686	71	19	,	,	PUNCT
ajbmeb-1686	71	20	and	and	CCONJ
ajbmeb-1686	71	21	the	the	DET
ajbmeb-1686	71	22	optimism	optimism	NOUN
ajbmeb-1686	71	23	of	of	ADP
ajbmeb-1686	71	24	the	the	DET
ajbmeb-1686	71	25	ceo	ceo	NOUN
ajbmeb-1686	71	26	does	do	AUX
ajbmeb-1686	71	27	not	not	PART
ajbmeb-1686	71	28	have	have	VERB
ajbmeb-1686	71	29	a	a	DET
ajbmeb-1686	71	30	significant	significant	ADJ
ajbmeb-1686	71	31	effect	effect	NOUN
ajbmeb-1686	71	32	on	on	ADP
ajbmeb-1686	71	33	social	social	ADJ
ajbmeb-1686	71	34	responsibility	responsibility	NOUN
ajbmeb-1686	71	35	.	.	PUNCT
ajbmeb-1686	72	1	in	in	ADP
ajbmeb-1686	72	2	the	the	DET
ajbmeb-1686	72	3	research	research	NOUN
ajbmeb-1686	72	4	(	(	PUNCT
ajbmeb-1686	72	5	niya	niya	PROPN
ajbmeb-1686	72	6	,	,	PUNCT
ajbmeb-1686	72	7	nasser	nasser	PROPN
ajbmeb-1686	72	8	,	,	PUNCT
ajbmeb-1686	72	9	elahi	elahi	PROPN
ajbmeb-1686	72	10	,	,	PUNCT
ajbmeb-1686	72	11	&	&	CCONJ
ajbmeb-1686	72	12	vaheed	vaheed	NOUN
ajbmeb-1686	72	13	,	,	PUNCT
ajbmeb-1686	72	14	2018	2018	NUM
ajbmeb-1686	72	15	)	)	PUNCT
ajbmeb-1686	73	1	it	it	PRON
ajbmeb-1686	73	2	is	be	AUX
ajbmeb-1686	73	3	stated	state	VERB
ajbmeb-1686	73	4	that	that	SCONJ
ajbmeb-1686	73	5	the	the	DET
ajbmeb-1686	73	6	existing	exist	VERB
ajbmeb-1686	73	7	studies	study	NOUN
ajbmeb-1686	73	8	about	about	ADP
ajbmeb-1686	73	9	the	the	DET
ajbmeb-1686	73	10	corporate	corporate	ADJ
ajbmeb-1686	73	11	governance	governance	NOUN
ajbmeb-1686	73	12	system	system	NOUN
ajbmeb-1686	73	13	mainly	mainly	ADV
ajbmeb-1686	73	14	focus	focus	VERB
ajbmeb-1686	73	15	on	on	ADP
ajbmeb-1686	73	16	the	the	DET
ajbmeb-1686	73	17	strong	strong	ADJ
ajbmeb-1686	73	18	governance	governance	NOUN
ajbmeb-1686	73	19	system	system	NOUN
ajbmeb-1686	73	20	,	,	PUNCT
ajbmeb-1686	73	21	the	the	DET
ajbmeb-1686	73	22	valuation	valuation	NOUN
ajbmeb-1686	73	23	of	of	ADP
ajbmeb-1686	73	24	companies	company	NOUN
ajbmeb-1686	73	25	with	with	ADP
ajbmeb-1686	73	26	excess	excess	ADJ
ajbmeb-1686	73	27	free	free	ADJ
ajbmeb-1686	73	28	cash	cash	NOUN
ajbmeb-1686	73	29	flows	flow	NOUN
ajbmeb-1686	73	30	or	or	CCONJ
ajbmeb-1686	73	31	the	the	DET
ajbmeb-1686	73	32	problem	problem	NOUN
ajbmeb-1686	73	33	of	of	ADP
ajbmeb-1686	73	34	free	free	ADJ
ajbmeb-1686	73	35	cash	cash	NOUN
ajbmeb-1686	73	36	flows	flow	NOUN
ajbmeb-1686	73	37	.	.	PUNCT
ajbmeb-1686	74	1	increases	increase	NOUN
ajbmeb-1686	74	2	.	.	PUNCT
ajbmeb-1686	75	1	the	the	DET
ajbmeb-1686	75	2	purpose	purpose	NOUN
ajbmeb-1686	75	3	of	of	ADP
ajbmeb-1686	75	4	this	this	DET
ajbmeb-1686	75	5	study	study	NOUN
ajbmeb-1686	75	6	is	be	AUX
ajbmeb-1686	75	7	to	to	PART
ajbmeb-1686	75	8	investigate	investigate	VERB
ajbmeb-1686	75	9	the	the	DET
ajbmeb-1686	75	10	effect	effect	NOUN
ajbmeb-1686	75	11	of	of	ADP
ajbmeb-1686	75	12	surplus	surplus	ADJ
ajbmeb-1686	75	13	free	free	ADJ
ajbmeb-1686	75	14	cash	cash	NOUN
ajbmeb-1686	75	15	flows	flow	NOUN
ajbmeb-1686	75	16	,	,	PUNCT
ajbmeb-1686	75	17	system	system	NOUN
ajbmeb-1686	75	18	corporate	corporate	ADJ
ajbmeb-1686	75	19	governance	governance	NOUN
ajbmeb-1686	75	20	and	and	CCONJ
ajbmeb-1686	75	21	company	company	NOUN
ajbmeb-1686	75	22	size	size	NOUN
ajbmeb-1686	75	23	affect	affect	VERB
ajbmeb-1686	75	24	the	the	DET
ajbmeb-1686	75	25	predictability	predictability	NOUN
ajbmeb-1686	75	26	of	of	ADP
ajbmeb-1686	75	27	profit	profit	NOUN
ajbmeb-1686	75	28	.	.	PUNCT
ajbmeb-1686	76	1	first	first	ADV
ajbmeb-1686	76	2	,	,	PUNCT
ajbmeb-1686	76	3	the	the	DET
ajbmeb-1686	76	4	effect	effect	NOUN
ajbmeb-1686	76	5	of	of	ADP
ajbmeb-1686	76	6	excess	excess	ADJ
ajbmeb-1686	76	7	free	free	ADJ
ajbmeb-1686	76	8	cash	cash	NOUN
ajbmeb-1686	76	9	flows	flow	NOUN
ajbmeb-1686	76	10	on	on	ADP
ajbmeb-1686	76	11	profit	profit	NOUN
ajbmeb-1686	76	12	predictability	predictability	NOUN
ajbmeb-1686	76	13	is	be	AUX
ajbmeb-1686	76	14	examined	examine	VERB
ajbmeb-1686	76	15	.	.	PUNCT
ajbmeb-1686	77	1	then	then	ADV
ajbmeb-1686	77	2	,	,	PUNCT
ajbmeb-1686	77	3	the	the	DET
ajbmeb-1686	77	4	moderating	moderate	VERB
ajbmeb-1686	77	5	effect	effect	NOUN
ajbmeb-1686	77	6	of	of	ADP
ajbmeb-1686	77	7	corporate	corporate	ADJ
ajbmeb-1686	77	8	governance	governance	NOUN
ajbmeb-1686	77	9	system	system	NOUN
ajbmeb-1686	77	10	variables	variable	VERB
ajbmeb-1686	77	11	on	on	ADP
ajbmeb-1686	77	12	the	the	DET
ajbmeb-1686	77	13	relationship	relationship	NOUN
ajbmeb-1686	77	14	between	between	ADP
ajbmeb-1686	77	15	the	the	DET
ajbmeb-1686	77	16	effect	effect	NOUN
ajbmeb-1686	77	17	of	of	ADP
ajbmeb-1686	77	18	excess	excess	ADJ
ajbmeb-1686	77	19	free	free	ADJ
ajbmeb-1686	77	20	cash	cash	NOUN
ajbmeb-1686	77	21	flows	flow	NOUN
ajbmeb-1686	77	22	and	and	CCONJ
ajbmeb-1686	77	23	profit	profit	NOUN
ajbmeb-1686	77	24	predictability	predictability	NOUN
ajbmeb-1686	77	25	is	be	AUX
ajbmeb-1686	77	26	investigated	investigate	VERB
ajbmeb-1686	77	27	.	.	PUNCT
ajbmeb-1686	78	1	finally	finally	ADV
ajbmeb-1686	78	2	,	,	PUNCT
ajbmeb-1686	78	3	the	the	DET
ajbmeb-1686	78	4	ability	ability	NOUN
ajbmeb-1686	78	5	of	of	ADP
ajbmeb-1686	78	6	the	the	DET
ajbmeb-1686	78	7	corporate	corporate	ADJ
ajbmeb-1686	78	8	governance	governance	NOUN
ajbmeb-1686	78	9	system	system	NOUN
ajbmeb-1686	78	10	to	to	PART
ajbmeb-1686	78	11	reduce	reduce	VERB
ajbmeb-1686	78	12	the	the	DET
ajbmeb-1686	78	13	effect	effect	NOUN
ajbmeb-1686	78	14	of	of	ADP
ajbmeb-1686	78	15	excess	excess	ADJ
ajbmeb-1686	78	16	free	free	ADJ
ajbmeb-1686	78	17	cash	cash	NOUN
ajbmeb-1686	78	18	flows	flow	NOUN
ajbmeb-1686	78	19	and	and	CCONJ
ajbmeb-1686	78	20	improve	improve	VERB
ajbmeb-1686	78	21	profit	profit	NOUN
ajbmeb-1686	78	22	predictability	predictability	NOUN
ajbmeb-1686	78	23	among	among	ADP
ajbmeb-1686	78	24	small	small	ADJ
ajbmeb-1686	78	25	and	and	CCONJ
ajbmeb-1686	78	26	large	large	ADJ
ajbmeb-1686	78	27	companies	company	NOUN
ajbmeb-1686	78	28	is	be	AUX
ajbmeb-1686	78	29	tested	test	VERB
ajbmeb-1686	78	30	.	.	PUNCT
ajbmeb-1686	79	1	to	to	PART
ajbmeb-1686	79	2	calculate	calculate	VERB
ajbmeb-1686	79	3	the	the	DET
ajbmeb-1686	79	4	effect	effect	NOUN
ajbmeb-1686	79	5	of	of	ADP
ajbmeb-1686	79	6	excess	excess	ADJ
ajbmeb-1686	79	7	free	free	ADJ
ajbmeb-1686	79	8	cash	cash	NOUN
ajbmeb-1686	79	9	flows	flow	NOUN
ajbmeb-1686	79	10	,	,	PUNCT
ajbmeb-1686	79	11	bakit	bakit	NOUN
ajbmeb-1686	79	12	and	and	CCONJ
ajbmeb-1686	79	13	iskandar	iskandar	PROPN
ajbmeb-1686	79	14	(	(	PUNCT
ajbmeb-1686	79	15	2009	2009	NUM
ajbmeb-1686	79	16	)	)	PUNCT
ajbmeb-1686	79	17	criterion	criterion	NOUN
ajbmeb-1686	79	18	was	be	AUX
ajbmeb-1686	79	19	used	use	VERB
ajbmeb-1686	79	20	,	,	PUNCT
ajbmeb-1686	79	21	and	and	CCONJ
ajbmeb-1686	79	22	for	for	ADP
ajbmeb-1686	79	23	the	the	DET
ajbmeb-1686	79	24	corporate	corporate	ADJ
ajbmeb-1686	79	25	governance	governance	NOUN
ajbmeb-1686	79	26	system	system	NOUN
ajbmeb-1686	79	27	,	,	PUNCT
ajbmeb-1686	79	28	the	the	DET
ajbmeb-1686	79	29	independence	independence	NOUN
ajbmeb-1686	79	30	of	of	ADP
ajbmeb-1686	79	31	the	the	DET
ajbmeb-1686	79	32	board	board	NOUN
ajbmeb-1686	79	33	of	of	ADP
ajbmeb-1686	79	34	directors	director	NOUN
ajbmeb-1686	79	35	,	,	PUNCT
ajbmeb-1686	79	36	small	small	ADJ
ajbmeb-1686	79	37	board	board	NOUN
ajbmeb-1686	79	38	of	of	ADP
ajbmeb-1686	79	39	directors	director	NOUN
ajbmeb-1686	79	40	,	,	PUNCT
ajbmeb-1686	79	41	independence	independence	NOUN
ajbmeb-1686	79	42	of	of	ADP
ajbmeb-1686	79	43	the	the	DET
ajbmeb-1686	79	44	chairman	chairman	NOUN
ajbmeb-1686	79	45	of	of	ADP
ajbmeb-1686	79	46	the	the	DET
ajbmeb-1686	79	47	board	board	NOUN
ajbmeb-1686	79	48	of	of	ADP
ajbmeb-1686	79	49	directors	director	NOUN
ajbmeb-1686	79	50	,	,	PUNCT
ajbmeb-1686	79	51	high	high	ADJ
ajbmeb-1686	79	52	institutional	institutional	ADJ
ajbmeb-1686	79	53	ownership	ownership	NOUN
ajbmeb-1686	79	54	and	and	CCONJ
ajbmeb-1686	79	55	high	high	ADJ
ajbmeb-1686	79	56	management	management	NOUN
ajbmeb-1686	79	57	ownership	ownership	NOUN
ajbmeb-1686	79	58	were	be	AUX
ajbmeb-1686	79	59	used	use	VERB
ajbmeb-1686	79	60	.	.	PUNCT
ajbmeb-1686	80	1	the	the	DET
ajbmeb-1686	80	2	results	result	NOUN
ajbmeb-1686	80	3	of	of	ADP
ajbmeb-1686	80	4	the	the	DET
ajbmeb-1686	80	5	survey	survey	NOUN
ajbmeb-1686	80	6	of	of	ADP
ajbmeb-1686	80	7	80	80	NUM
ajbmeb-1686	80	8	companies	company	NOUN
ajbmeb-1686	80	9	show	show	VERB
ajbmeb-1686	80	10	that	that	SCONJ
ajbmeb-1686	80	11	companies	company	NOUN
ajbmeb-1686	80	12	with	with	ADP
ajbmeb-1686	80	13	high	high	ADJ
ajbmeb-1686	80	14	excess	excess	ADJ
ajbmeb-1686	80	15	free	free	ADJ
ajbmeb-1686	80	16	cash	cash	NOUN
ajbmeb-1686	80	17	flows	flow	NOUN
ajbmeb-1686	80	18	have	have	VERB
ajbmeb-1686	80	19	lower	low	ADJ
ajbmeb-1686	80	20	profit	profit	NOUN
ajbmeb-1686	80	21	predictability	predictability	NOUN
ajbmeb-1686	80	22	.	.	PUNCT
ajbmeb-1686	81	1	also	also	ADV
ajbmeb-1686	81	2	,	,	PUNCT
ajbmeb-1686	81	3	the	the	DET
ajbmeb-1686	81	4	mechanisms	mechanism	NOUN
ajbmeb-1686	81	5	of	of	ADP
ajbmeb-1686	81	6	the	the	DET
ajbmeb-1686	81	7	corporate	corporate	ADJ
ajbmeb-1686	81	8	governance	governance	NOUN
ajbmeb-1686	81	9	system	system	NOUN
ajbmeb-1686	81	10	(	(	PUNCT
ajbmeb-1686	81	11	including	include	VERB
ajbmeb-1686	81	12	the	the	DET
ajbmeb-1686	81	13	independence	independence	NOUN
ajbmeb-1686	81	14	of	of	ADP
ajbmeb-1686	81	15	the	the	DET
ajbmeb-1686	81	16	chairman	chairman	NOUN
ajbmeb-1686	81	17	of	of	ADP
ajbmeb-1686	81	18	the	the	DET
ajbmeb-1686	81	19	board	board	NOUN
ajbmeb-1686	81	20	of	of	ADP
ajbmeb-1686	81	21	directors	director	NOUN
ajbmeb-1686	81	22	and	and	CCONJ
ajbmeb-1686	81	23	institutional	institutional	ADJ
ajbmeb-1686	81	24	ownership	ownership	NOUN
ajbmeb-1686	81	25	)	)	PUNCT
ajbmeb-1686	81	26	have	have	VERB
ajbmeb-1686	81	27	a	a	DET
ajbmeb-1686	81	28	positive	positive	ADJ
ajbmeb-1686	81	29	effect	effect	NOUN
ajbmeb-1686	81	30	in	in	ADP
ajbmeb-1686	81	31	reducing	reduce	VERB
ajbmeb-1686	81	32	the	the	DET
ajbmeb-1686	81	33	effect	effect	NOUN
ajbmeb-1686	81	34	of	of	ADP
ajbmeb-1686	81	35	excess	excess	ADJ
ajbmeb-1686	81	36	free	free	ADJ
ajbmeb-1686	81	37	cash	cash	NOUN
ajbmeb-1686	81	38	flows	flow	NOUN
ajbmeb-1686	81	39	and	and	CCONJ
ajbmeb-1686	81	40	improving	improve	VERB
ajbmeb-1686	81	41	the	the	DET
ajbmeb-1686	81	42	predictability	predictability	NOUN
ajbmeb-1686	81	43	of	of	ADP
ajbmeb-1686	81	44	profits	profit	NOUN
ajbmeb-1686	81	45	,	,	PUNCT
ajbmeb-1686	81	46	which	which	PRON
ajbmeb-1686	81	47	is	be	AUX
ajbmeb-1686	81	48	greater	great	ADJ
ajbmeb-1686	81	49	in	in	ADP
ajbmeb-1686	81	50	large	large	ADJ
ajbmeb-1686	81	51	companies	company	NOUN
ajbmeb-1686	81	52	.	.	PUNCT
ajbmeb-1686	82	1	theoretical	theoretical	ADJ
ajbmeb-1686	82	2	foundations	foundation	NOUN
ajbmeb-1686	82	3	management	management	NOUN
ajbmeb-1686	82	4	of	of	ADP
ajbmeb-1686	82	5	a	a	DET
ajbmeb-1686	82	6	company	company	NOUN
ajbmeb-1686	82	7	is	be	AUX
ajbmeb-1686	82	8	a	a	DET
ajbmeb-1686	82	9	mechanism	mechanism	NOUN
ajbmeb-1686	82	10	,	,	PUNCT
ajbmeb-1686	82	11	through	through	ADP
ajbmeb-1686	82	12	its	its	PRON
ajbmeb-1686	82	13	application	application	NOUN
ajbmeb-1686	82	14	,	,	PUNCT
ajbmeb-1686	82	15	problems	problem	NOUN
ajbmeb-1686	82	16	of	of	ADP
ajbmeb-1686	82	17	representation	representation	NOUN
ajbmeb-1686	82	18	are	be	AUX
ajbmeb-1686	82	19	solved	solve	VERB
ajbmeb-1686	82	20	,	,	PUNCT
ajbmeb-1686	82	21	the	the	DET
ajbmeb-1686	82	22	quality	quality	NOUN
ajbmeb-1686	82	23	of	of	ADP
ajbmeb-1686	82	24	information	information	NOUN
ajbmeb-1686	82	25	provided	provide	VERB
ajbmeb-1686	82	26	by	by	ADP
ajbmeb-1686	82	27	companies	company	NOUN
ajbmeb-1686	82	28	is	be	AUX
ajbmeb-1686	82	29	improved	improve	VERB
ajbmeb-1686	82	30	,	,	PUNCT
ajbmeb-1686	82	31	and	and	CCONJ
ajbmeb-1686	82	32	the	the	DET
ajbmeb-1686	82	33	rights	right	NOUN
ajbmeb-1686	82	34	of	of	ADP
ajbmeb-1686	82	35	shareholders	shareholder	NOUN
ajbmeb-1686	82	36	and	and	CCONJ
ajbmeb-1686	82	37	all	all	DET
ajbmeb-1686	82	38	stakeholders	stakeholder	NOUN
ajbmeb-1686	82	39	,	,	PUNCT
ajbmeb-1686	82	40	including	include	VERB
ajbmeb-1686	82	41	governments	government	NOUN
ajbmeb-1686	82	42	and	and	CCONJ
ajbmeb-1686	82	43	the	the	DET
ajbmeb-1686	82	44	general	general	ADJ
ajbmeb-1686	82	45	public	public	NOUN
ajbmeb-1686	82	46	of	of	ADP
ajbmeb-1686	82	47	the	the	DET
ajbmeb-1686	82	48	center	center	NOUN
ajbmeb-1686	82	49	,	,	PUNCT
ajbmeb-1686	82	50	are	be	AUX
ajbmeb-1686	82	51	respected	respect	VERB
ajbmeb-1686	82	52	.	.	PUNCT
ajbmeb-1686	83	1	american	american	PROPN
ajbmeb-1686	83	2	journal	journal	PROPN
ajbmeb-1686	83	3	of	of	ADP
ajbmeb-1686	83	4	business	business	NOUN
ajbmeb-1686	83	5	management	management	NOUN
ajbmeb-1686	83	6	,	,	PUNCT
ajbmeb-1686	83	7	economics	economic	NOUN
ajbmeb-1686	83	8	and	and	CCONJ
ajbmeb-1686	83	9	banking	banking	NOUN
ajbmeb-1686	83	10	volume	volume	NOUN
ajbmeb-1686	83	11	19	19	NUM
ajbmeb-1686	83	12	december	december	PROPN
ajbmeb-1686	83	13	,	,	PUNCT
ajbmeb-1686	83	14	2023	2023	NUM
ajbmeb-1686	83	15	p	p	NOUN
ajbmeb-1686	83	16	a	a	DET
ajbmeb-1686	83	17	g	g	NOUN
ajbmeb-1686	83	18	e	e	NOUN
ajbmeb-1686	83	19	|	|	ADV
ajbmeb-1686	83	20	112	112	NUM
ajbmeb-1686	83	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1686	83	22	take	take	VERB
ajbmeb-1686	83	23	also	also	ADV
ajbmeb-1686	83	24	,	,	PUNCT
ajbmeb-1686	83	25	corporate	corporate	ADJ
ajbmeb-1686	83	26	management	management	NOUN
ajbmeb-1686	83	27	mechanisms	mechanism	NOUN
ajbmeb-1686	83	28	affect	affect	VERB
ajbmeb-1686	83	29	the	the	DET
ajbmeb-1686	83	30	information	information	NOUN
ajbmeb-1686	83	31	that	that	PRON
ajbmeb-1686	83	32	companies	company	NOUN
ajbmeb-1686	83	33	disclose	disclose	VERB
ajbmeb-1686	83	34	to	to	ADP
ajbmeb-1686	83	35	shareholders	shareholder	NOUN
ajbmeb-1686	83	36	and	and	CCONJ
ajbmeb-1686	83	37	other	other	ADJ
ajbmeb-1686	83	38	stakeholders	stakeholder	NOUN
ajbmeb-1686	83	39	and	and	CCONJ
ajbmeb-1686	83	40	reduce	reduce	VERB
ajbmeb-1686	83	41	the	the	DET
ajbmeb-1686	83	42	possibility	possibility	NOUN
ajbmeb-1686	83	43	of	of	ADP
ajbmeb-1686	83	44	complete	complete	ADJ
ajbmeb-1686	83	45	and	and	CCONJ
ajbmeb-1686	83	46	desirable	desirable	ADJ
ajbmeb-1686	83	47	disclosure	disclosure	NOUN
ajbmeb-1686	83	48	of	of	ADP
ajbmeb-1686	83	49	information	information	NOUN
ajbmeb-1686	83	50	.	.	PUNCT
ajbmeb-1686	84	1	with	with	ADP
ajbmeb-1686	84	2	these	these	DET
ajbmeb-1686	84	3	conditions	condition	NOUN
ajbmeb-1686	84	4	,	,	PUNCT
ajbmeb-1686	84	5	one	one	NUM
ajbmeb-1686	84	6	of	of	ADP
ajbmeb-1686	84	7	the	the	DET
ajbmeb-1686	84	8	most	most	ADV
ajbmeb-1686	84	9	important	important	ADJ
ajbmeb-1686	84	10	goals	goal	NOUN
ajbmeb-1686	84	11	of	of	ADP
ajbmeb-1686	84	12	corporate	corporate	ADJ
ajbmeb-1686	84	13	management	management	NOUN
ajbmeb-1686	84	14	is	be	AUX
ajbmeb-1686	84	15	to	to	PART
ajbmeb-1686	84	16	reduce	reduce	VERB
ajbmeb-1686	84	17	information	information	NOUN
ajbmeb-1686	84	18	asymmetry	asymmetry	NOUN
ajbmeb-1686	84	19	through	through	ADP
ajbmeb-1686	84	20	the	the	DET
ajbmeb-1686	84	21	timely	timely	ADJ
ajbmeb-1686	84	22	disclosure	disclosure	NOUN
ajbmeb-1686	84	23	of	of	ADP
ajbmeb-1686	84	24	financial	financial	ADJ
ajbmeb-1686	84	25	information	information	NOUN
ajbmeb-1686	84	26	of	of	ADP
ajbmeb-1686	84	27	companies	company	NOUN
ajbmeb-1686	84	28	.	.	PUNCT
ajbmeb-1686	85	1	correct	correct	ADJ
ajbmeb-1686	85	2	and	and	CCONJ
ajbmeb-1686	85	3	proper	proper	ADJ
ajbmeb-1686	85	4	disclosure	disclosure	NOUN
ajbmeb-1686	85	5	of	of	ADP
ajbmeb-1686	85	6	financial	financial	ADJ
ajbmeb-1686	85	7	information	information	NOUN
ajbmeb-1686	85	8	adjusts	adjust	VERB
ajbmeb-1686	85	9	the	the	DET
ajbmeb-1686	85	10	agency	agency	NOUN
ajbmeb-1686	85	11	problem	problem	NOUN
ajbmeb-1686	85	12	by	by	ADP
ajbmeb-1686	85	13	filling	fill	VERB
ajbmeb-1686	85	14	the	the	DET
ajbmeb-1686	85	15	gap	gap	NOUN
ajbmeb-1686	85	16	of	of	ADP
ajbmeb-1686	85	17	information	information	NOUN
ajbmeb-1686	85	18	asymmetry	asymmetry	NOUN
ajbmeb-1686	85	19	between	between	ADP
ajbmeb-1686	85	20	managers	manager	NOUN
ajbmeb-1686	85	21	and	and	CCONJ
ajbmeb-1686	85	22	shareholders	shareholder	NOUN
ajbmeb-1686	85	23	.	.	PUNCT
ajbmeb-1686	86	1	one	one	NUM
ajbmeb-1686	86	2	of	of	ADP
ajbmeb-1686	86	3	the	the	DET
ajbmeb-1686	86	4	most	most	ADV
ajbmeb-1686	86	5	important	important	ADJ
ajbmeb-1686	86	6	management	management	NOUN
ajbmeb-1686	86	7	mechanisms	mechanism	NOUN
ajbmeb-1686	86	8	of	of	ADP
ajbmeb-1686	86	9	a	a	DET
ajbmeb-1686	86	10	company	company	NOUN
ajbmeb-1686	86	11	is	be	AUX
ajbmeb-1686	86	12	the	the	DET
ajbmeb-1686	86	13	shareholders	shareholder	NOUN
ajbmeb-1686	86	14	and	and	CCONJ
ajbmeb-1686	86	15	their	their	PRON
ajbmeb-1686	86	16	ownership	ownership	NOUN
ajbmeb-1686	86	17	.	.	PUNCT
ajbmeb-1686	87	1	due	due	ADP
ajbmeb-1686	87	2	to	to	ADP
ajbmeb-1686	87	3	the	the	DET
ajbmeb-1686	87	4	fact	fact	NOUN
ajbmeb-1686	87	5	that	that	SCONJ
ajbmeb-1686	87	6	the	the	DET
ajbmeb-1686	87	7	shareholders	shareholder	NOUN
ajbmeb-1686	87	8	have	have	AUX
ajbmeb-1686	87	9	an	an	DET
ajbmeb-1686	87	10	essential	essential	ADJ
ajbmeb-1686	87	11	role	role	NOUN
ajbmeb-1686	87	12	in	in	ADP
ajbmeb-1686	87	13	the	the	DET
ajbmeb-1686	87	14	management	management	NOUN
ajbmeb-1686	87	15	criteria	criterion	NOUN
ajbmeb-1686	87	16	of	of	ADP
ajbmeb-1686	87	17	the	the	DET
ajbmeb-1686	87	18	company	company	NOUN
ajbmeb-1686	87	19	,	,	PUNCT
ajbmeb-1686	87	20	therefore	therefore	ADV
ajbmeb-1686	87	21	,	,	PUNCT
ajbmeb-1686	87	22	their	their	PRON
ajbmeb-1686	87	23	different	different	ADJ
ajbmeb-1686	87	24	combination	combination	NOUN
ajbmeb-1686	87	25	in	in	ADP
ajbmeb-1686	87	26	the	the	DET
ajbmeb-1686	87	27	companies	company	NOUN
ajbmeb-1686	87	28	can	can	AUX
ajbmeb-1686	87	29	have	have	VERB
ajbmeb-1686	87	30	different	different	ADJ
ajbmeb-1686	87	31	effects	effect	NOUN
ajbmeb-1686	87	32	on	on	ADP
ajbmeb-1686	87	33	the	the	DET
ajbmeb-1686	87	34	performance	performance	NOUN
ajbmeb-1686	87	35	of	of	ADP
ajbmeb-1686	87	36	the	the	DET
ajbmeb-1686	87	37	companies	company	NOUN
ajbmeb-1686	87	38	as	as	ADV
ajbmeb-1686	87	39	well	well	ADV
ajbmeb-1686	87	40	as	as	ADP
ajbmeb-1686	87	41	the	the	DET
ajbmeb-1686	87	42	way	way	NOUN
ajbmeb-1686	87	43	the	the	DET
ajbmeb-1686	87	44	information	information	NOUN
ajbmeb-1686	87	45	of	of	ADP
ajbmeb-1686	87	46	the	the	DET
ajbmeb-1686	87	47	company	company	NOUN
ajbmeb-1686	87	48	is	be	AUX
ajbmeb-1686	87	49	reflected	reflect	VERB
ajbmeb-1686	87	50	in	in	ADP
ajbmeb-1686	87	51	the	the	DET
ajbmeb-1686	87	52	market	market	NOUN
ajbmeb-1686	87	53	.	.	PUNCT
ajbmeb-1686	88	1	in	in	ADP
ajbmeb-1686	88	2	addition	addition	NOUN
ajbmeb-1686	88	3	to	to	ADP
ajbmeb-1686	88	4	the	the	DET
ajbmeb-1686	88	5	composition	composition	NOUN
ajbmeb-1686	88	6	of	of	ADP
ajbmeb-1686	88	7	shareholders	shareholder	NOUN
ajbmeb-1686	88	8	,	,	PUNCT
ajbmeb-1686	88	9	the	the	DET
ajbmeb-1686	88	10	board	board	NOUN
ajbmeb-1686	88	11	of	of	ADP
ajbmeb-1686	88	12	directors	director	NOUN
ajbmeb-1686	88	13	and	and	CCONJ
ajbmeb-1686	88	14	its	its	PRON
ajbmeb-1686	88	15	composition	composition	NOUN
ajbmeb-1686	88	16	are	be	AUX
ajbmeb-1686	88	17	also	also	ADV
ajbmeb-1686	88	18	important	important	ADJ
ajbmeb-1686	88	19	mechanisms	mechanism	NOUN
ajbmeb-1686	88	20	of	of	ADP
ajbmeb-1686	88	21	corporate	corporate	ADJ
ajbmeb-1686	88	22	management	management	NOUN
ajbmeb-1686	88	23	.	.	PUNCT
ajbmeb-1686	89	1	the	the	DET
ajbmeb-1686	89	2	effective	effective	ADJ
ajbmeb-1686	89	3	supervision	supervision	NOUN
ajbmeb-1686	89	4	of	of	ADP
ajbmeb-1686	89	5	the	the	DET
ajbmeb-1686	89	6	board	board	NOUN
ajbmeb-1686	89	7	of	of	ADP
ajbmeb-1686	89	8	directors	director	NOUN
ajbmeb-1686	89	9	is	be	AUX
ajbmeb-1686	89	10	one	one	NUM
ajbmeb-1686	89	11	of	of	ADP
ajbmeb-1686	89	12	the	the	DET
ajbmeb-1686	89	13	incentives	incentive	NOUN
ajbmeb-1686	89	14	that	that	PRON
ajbmeb-1686	89	15	increases	increase	VERB
ajbmeb-1686	89	16	the	the	DET
ajbmeb-1686	89	17	quality	quality	NOUN
ajbmeb-1686	89	18	of	of	ADP
ajbmeb-1686	89	19	financial	financial	ADJ
ajbmeb-1686	89	20	information	information	NOUN
ajbmeb-1686	89	21	due	due	ADP
ajbmeb-1686	89	22	to	to	ADP
ajbmeb-1686	89	23	granting	grant	VERB
ajbmeb-1686	89	24	more	more	ADJ
ajbmeb-1686	89	25	independence	independence	NOUN
ajbmeb-1686	89	26	in	in	ADP
ajbmeb-1686	89	27	decision	decision	NOUN
ajbmeb-1686	89	28	-	-	PUNCT
ajbmeb-1686	89	29	making	making	NOUN
ajbmeb-1686	89	30	.	.	PUNCT
ajbmeb-1686	90	1	relevance	relevance	NOUN
ajbmeb-1686	90	2	,	,	PUNCT
ajbmeb-1686	90	3	as	as	ADP
ajbmeb-1686	90	4	one	one	NUM
ajbmeb-1686	90	5	of	of	ADP
ajbmeb-1686	90	6	the	the	DET
ajbmeb-1686	90	7	qualitative	qualitative	ADJ
ajbmeb-1686	90	8	characteristics	characteristic	NOUN
ajbmeb-1686	90	9	of	of	ADP
ajbmeb-1686	90	10	financial	financial	ADJ
ajbmeb-1686	90	11	information	information	NOUN
ajbmeb-1686	90	12	,	,	PUNCT
ajbmeb-1686	90	13	means	mean	VERB
ajbmeb-1686	90	14	that	that	SCONJ
ajbmeb-1686	90	15	the	the	DET
ajbmeb-1686	90	16	reported	report	VERB
ajbmeb-1686	90	17	information	information	NOUN
ajbmeb-1686	90	18	should	should	AUX
ajbmeb-1686	90	19	be	be	AUX
ajbmeb-1686	90	20	able	able	ADJ
ajbmeb-1686	90	21	to	to	PART
ajbmeb-1686	90	22	help	help	VERB
ajbmeb-1686	90	23	the	the	DET
ajbmeb-1686	90	24	user	user	NOUN
ajbmeb-1686	90	25	's	's	PART
ajbmeb-1686	90	26	past	past	ADJ
ajbmeb-1686	90	27	expectations	expectation	NOUN
ajbmeb-1686	90	28	of	of	ADP
ajbmeb-1686	90	29	the	the	DET
ajbmeb-1686	90	30	company	company	NOUN
ajbmeb-1686	90	31	's	's	PART
ajbmeb-1686	90	32	financial	financial	ADJ
ajbmeb-1686	90	33	status	status	NOUN
ajbmeb-1686	90	34	and	and	CCONJ
ajbmeb-1686	90	35	future	future	ADJ
ajbmeb-1686	90	36	performance	performance	NOUN
ajbmeb-1686	90	37	.	.	PUNCT
ajbmeb-1686	91	1	the	the	DET
ajbmeb-1686	91	2	relevance	relevance	NOUN
ajbmeb-1686	91	3	of	of	ADP
ajbmeb-1686	91	4	the	the	DET
ajbmeb-1686	91	5	reported	report	VERB
ajbmeb-1686	91	6	information	information	NOUN
ajbmeb-1686	91	7	is	be	AUX
ajbmeb-1686	91	8	affected	affect	VERB
ajbmeb-1686	91	9	by	by	ADP
ajbmeb-1686	91	10	the	the	DET
ajbmeb-1686	91	11	feature	feature	NOUN
ajbmeb-1686	91	12	of	of	ADP
ajbmeb-1686	91	13	timeliness	timeliness	NOUN
ajbmeb-1686	91	14	.	.	PUNCT
ajbmeb-1686	92	1	in	in	ADP
ajbmeb-1686	92	2	other	other	ADJ
ajbmeb-1686	92	3	words	word	NOUN
ajbmeb-1686	92	4	,	,	PUNCT
ajbmeb-1686	92	5	the	the	DET
ajbmeb-1686	92	6	more	more	ADJ
ajbmeb-1686	92	7	timeliness	timeliness	NOUN
ajbmeb-1686	92	8	is	be	AUX
ajbmeb-1686	92	9	reduced	reduce	VERB
ajbmeb-1686	92	10	,	,	PUNCT
ajbmeb-1686	92	11	the	the	DET
ajbmeb-1686	92	12	usefulness	usefulness	NOUN
ajbmeb-1686	92	13	of	of	ADP
ajbmeb-1686	92	14	the	the	DET
ajbmeb-1686	92	15	information	information	NOUN
ajbmeb-1686	92	16	is	be	AUX
ajbmeb-1686	92	17	also	also	ADV
ajbmeb-1686	92	18	reduced	reduce	VERB
ajbmeb-1686	92	19	.	.	PUNCT
ajbmeb-1686	93	1	therefore	therefore	ADV
ajbmeb-1686	93	2	,	,	PUNCT
ajbmeb-1686	93	3	the	the	DET
ajbmeb-1686	93	4	effective	effective	ADJ
ajbmeb-1686	93	5	supervision	supervision	NOUN
ajbmeb-1686	93	6	of	of	ADP
ajbmeb-1686	93	7	the	the	DET
ajbmeb-1686	93	8	board	board	NOUN
ajbmeb-1686	93	9	of	of	ADP
ajbmeb-1686	93	10	directors	director	NOUN
ajbmeb-1686	93	11	and	and	CCONJ
ajbmeb-1686	93	12	the	the	DET
ajbmeb-1686	93	13	executive	executive	ADJ
ajbmeb-1686	93	14	director	director	NOUN
ajbmeb-1686	93	15	will	will	AUX
ajbmeb-1686	93	16	lead	lead	VERB
ajbmeb-1686	93	17	to	to	ADP
ajbmeb-1686	93	18	an	an	DET
ajbmeb-1686	93	19	increase	increase	NOUN
ajbmeb-1686	93	20	in	in	ADP
ajbmeb-1686	93	21	the	the	DET
ajbmeb-1686	93	22	quality	quality	NOUN
ajbmeb-1686	93	23	of	of	ADP
ajbmeb-1686	93	24	financial	financial	ADJ
ajbmeb-1686	93	25	information	information	NOUN
ajbmeb-1686	93	26	and	and	CCONJ
ajbmeb-1686	93	27	the	the	DET
ajbmeb-1686	93	28	timely	timely	ADJ
ajbmeb-1686	93	29	release	release	NOUN
ajbmeb-1686	93	30	of	of	ADP
ajbmeb-1686	93	31	financial	financial	ADJ
ajbmeb-1686	93	32	statements	statement	NOUN
ajbmeb-1686	93	33	.	.	PUNCT
ajbmeb-1686	94	1	in	in	ADP
ajbmeb-1686	94	2	these	these	DET
ajbmeb-1686	94	3	conditions	condition	NOUN
ajbmeb-1686	94	4	,	,	PUNCT
ajbmeb-1686	94	5	the	the	DET
ajbmeb-1686	94	6	composition	composition	NOUN
ajbmeb-1686	94	7	of	of	ADP
ajbmeb-1686	94	8	the	the	DET
ajbmeb-1686	94	9	board	board	NOUN
ajbmeb-1686	94	10	of	of	ADP
ajbmeb-1686	94	11	directors	director	NOUN
ajbmeb-1686	94	12	as	as	ADP
ajbmeb-1686	94	13	a	a	DET
ajbmeb-1686	94	14	control	control	NOUN
ajbmeb-1686	94	15	tool	tool	NOUN
ajbmeb-1686	94	16	in	in	ADP
ajbmeb-1686	94	17	the	the	DET
ajbmeb-1686	94	18	company	company	NOUN
ajbmeb-1686	94	19	determines	determine	VERB
ajbmeb-1686	94	20	the	the	DET
ajbmeb-1686	94	21	power	power	NOUN
ajbmeb-1686	94	22	of	of	ADP
ajbmeb-1686	94	23	the	the	DET
ajbmeb-1686	94	24	board	board	NOUN
ajbmeb-1686	94	25	of	of	ADP
ajbmeb-1686	94	26	directors	director	NOUN
ajbmeb-1686	94	27	.	.	PUNCT
ajbmeb-1686	95	1	therefore	therefore	ADV
ajbmeb-1686	95	2	,	,	PUNCT
ajbmeb-1686	95	3	the	the	DET
ajbmeb-1686	95	4	composition	composition	NOUN
ajbmeb-1686	95	5	of	of	ADP
ajbmeb-1686	95	6	the	the	DET
ajbmeb-1686	95	7	board	board	NOUN
ajbmeb-1686	95	8	of	of	ADP
ajbmeb-1686	95	9	directors	director	NOUN
ajbmeb-1686	95	10	is	be	AUX
ajbmeb-1686	95	11	an	an	DET
ajbmeb-1686	95	12	important	important	ADJ
ajbmeb-1686	95	13	factor	factor	NOUN
ajbmeb-1686	95	14	in	in	ADP
ajbmeb-1686	95	15	explaining	explain	VERB
ajbmeb-1686	95	16	the	the	DET
ajbmeb-1686	95	17	ability	ability	NOUN
ajbmeb-1686	95	18	of	of	ADP
ajbmeb-1686	95	19	the	the	DET
ajbmeb-1686	95	20	members	member	NOUN
ajbmeb-1686	95	21	of	of	ADP
ajbmeb-1686	95	22	the	the	DET
ajbmeb-1686	95	23	board	board	NOUN
ajbmeb-1686	95	24	of	of	ADP
ajbmeb-1686	95	25	directors	director	NOUN
ajbmeb-1686	95	26	to	to	PART
ajbmeb-1686	95	27	perform	perform	VERB
ajbmeb-1686	95	28	their	their	PRON
ajbmeb-1686	95	29	duties	duty	NOUN
ajbmeb-1686	95	30	and	and	CCONJ
ajbmeb-1686	95	31	help	help	VERB
ajbmeb-1686	95	32	the	the	DET
ajbmeb-1686	95	33	company	company	NOUN
ajbmeb-1686	95	34	's	's	PART
ajbmeb-1686	95	35	performance	performance	NOUN
ajbmeb-1686	95	36	.	.	PUNCT
ajbmeb-1686	96	1	research	research	NOUN
ajbmeb-1686	96	2	objectives	objective	VERB
ajbmeb-1686	96	3	the	the	DET
ajbmeb-1686	96	4	main	main	ADJ
ajbmeb-1686	96	5	objective	objective	NOUN
ajbmeb-1686	96	6	investigating	investigate	VERB
ajbmeb-1686	96	7	the	the	DET
ajbmeb-1686	96	8	relationship	relationship	NOUN
ajbmeb-1686	96	9	between	between	ADP
ajbmeb-1686	96	10	halo	halo	NOUN
ajbmeb-1686	96	11	effect	effect	NOUN
ajbmeb-1686	96	12	and	and	CCONJ
ajbmeb-1686	96	13	management	management	NOUN
ajbmeb-1686	96	14	system	system	NOUN
ajbmeb-1686	96	15	in	in	ADP
ajbmeb-1686	96	16	listed	list	VERB
ajbmeb-1686	96	17	companies	company	NOUN
ajbmeb-1686	96	18	sub	sub	NOUN
ajbmeb-1686	96	19	-	-	NOUN
ajbmeb-1686	96	20	goals	goal	NOUN
ajbmeb-1686	96	21	examining	examine	VERB
ajbmeb-1686	96	22	the	the	DET
ajbmeb-1686	96	23	relationship	relationship	NOUN
ajbmeb-1686	96	24	between	between	ADP
ajbmeb-1686	96	25	the	the	DET
ajbmeb-1686	96	26	halo	halo	NOUN
ajbmeb-1686	96	27	effect	effect	NOUN
ajbmeb-1686	96	28	and	and	CCONJ
ajbmeb-1686	96	29	the	the	DET
ajbmeb-1686	96	30	quality	quality	NOUN
ajbmeb-1686	96	31	of	of	ADP
ajbmeb-1686	96	32	information	information	NOUN
ajbmeb-1686	96	33	provided	provide	VERB
ajbmeb-1686	96	34	in	in	ADP
ajbmeb-1686	96	35	listed	list	VERB
ajbmeb-1686	96	36	companies	company	NOUN
ajbmeb-1686	96	37	-examining	-examine	VERB
ajbmeb-1686	96	38	the	the	DET
ajbmeb-1686	96	39	relationship	relationship	NOUN
ajbmeb-1686	96	40	between	between	ADP
ajbmeb-1686	96	41	the	the	DET
ajbmeb-1686	96	42	halo	halo	NOUN
ajbmeb-1686	96	43	effect	effect	NOUN
ajbmeb-1686	96	44	and	and	CCONJ
ajbmeb-1686	96	45	the	the	DET
ajbmeb-1686	96	46	complete	complete	ADJ
ajbmeb-1686	96	47	and	and	CCONJ
ajbmeb-1686	96	48	optimal	optimal	ADJ
ajbmeb-1686	96	49	disclosure	disclosure	NOUN
ajbmeb-1686	96	50	of	of	ADP
ajbmeb-1686	96	51	information	information	NOUN
ajbmeb-1686	96	52	in	in	ADP
ajbmeb-1686	96	53	listed	list	VERB
ajbmeb-1686	96	54	companies	company	NOUN
ajbmeb-1686	96	55	examining	examine	VERB
ajbmeb-1686	96	56	the	the	DET
ajbmeb-1686	96	57	relationship	relationship	NOUN
ajbmeb-1686	96	58	between	between	ADP
ajbmeb-1686	96	59	the	the	DET
ajbmeb-1686	96	60	halo	halo	NOUN
ajbmeb-1686	96	61	effect	effect	NOUN
ajbmeb-1686	96	62	and	and	CCONJ
ajbmeb-1686	96	63	the	the	DET
ajbmeb-1686	96	64	effective	effective	ADJ
ajbmeb-1686	96	65	supervision	supervision	NOUN
ajbmeb-1686	96	66	of	of	ADP
ajbmeb-1686	96	67	the	the	DET
ajbmeb-1686	96	68	board	board	NOUN
ajbmeb-1686	96	69	of	of	ADP
ajbmeb-1686	96	70	directors	director	NOUN
ajbmeb-1686	96	71	in	in	ADP
ajbmeb-1686	96	72	listed	list	VERB
ajbmeb-1686	96	73	companies	company	NOUN
ajbmeb-1686	96	74	research	research	VERB
ajbmeb-1686	96	75	questions	question	NOUN
ajbmeb-1686	96	76	(	(	PUNCT
ajbmeb-1686	96	77	or	or	CCONJ
ajbmeb-1686	96	78	research	research	NOUN
ajbmeb-1686	96	79	hypotheses	hypothesis	NOUN
ajbmeb-1686	96	80	)	)	PUNCT
ajbmeb-1686	96	81	the	the	DET
ajbmeb-1686	96	82	main	main	ADJ
ajbmeb-1686	96	83	question	question	NOUN
ajbmeb-1686	96	84	what	what	PRON
ajbmeb-1686	96	85	is	be	AUX
ajbmeb-1686	96	86	the	the	DET
ajbmeb-1686	96	87	relationship	relationship	NOUN
ajbmeb-1686	96	88	between	between	ADP
ajbmeb-1686	96	89	halo	halo	NOUN
ajbmeb-1686	96	90	effect	effect	NOUN
ajbmeb-1686	96	91	and	and	CCONJ
ajbmeb-1686	96	92	management	management	NOUN
ajbmeb-1686	96	93	system	system	NOUN
ajbmeb-1686	96	94	in	in	ADP
ajbmeb-1686	96	95	listed	list	VERB
ajbmeb-1686	96	96	companies	company	NOUN
ajbmeb-1686	96	97	?	?	PUNCT
ajbmeb-1686	97	1	sub	sub	NOUN
ajbmeb-1686	97	2	questions	question	NOUN
ajbmeb-1686	97	3	-what	-what	PROPN
ajbmeb-1686	97	4	is	be	AUX
ajbmeb-1686	97	5	the	the	DET
ajbmeb-1686	97	6	relationship	relationship	NOUN
ajbmeb-1686	97	7	between	between	ADP
ajbmeb-1686	97	8	the	the	DET
ajbmeb-1686	97	9	halo	halo	NOUN
ajbmeb-1686	97	10	effect	effect	NOUN
ajbmeb-1686	97	11	and	and	CCONJ
ajbmeb-1686	97	12	the	the	DET
ajbmeb-1686	97	13	quality	quality	NOUN
ajbmeb-1686	97	14	of	of	ADP
ajbmeb-1686	97	15	information	information	NOUN
ajbmeb-1686	97	16	in	in	ADP
ajbmeb-1686	97	17	listed	list	VERB
ajbmeb-1686	97	18	companies	company	NOUN
ajbmeb-1686	97	19	?	?	PUNCT
ajbmeb-1686	98	1	american	american	ADJ
ajbmeb-1686	98	2	journal	journal	PROPN
ajbmeb-1686	98	3	of	of	ADP
ajbmeb-1686	98	4	business	business	NOUN
ajbmeb-1686	98	5	management	management	NOUN
ajbmeb-1686	98	6	,	,	PUNCT
ajbmeb-1686	98	7	economics	economic	NOUN
ajbmeb-1686	98	8	and	and	CCONJ
ajbmeb-1686	98	9	banking	banking	NOUN
ajbmeb-1686	98	10	volume	volume	NOUN
ajbmeb-1686	98	11	19	19	NUM
ajbmeb-1686	98	12	december	december	PROPN
ajbmeb-1686	98	13	,	,	PUNCT
ajbmeb-1686	98	14	2023	2023	NUM
ajbmeb-1686	98	15	p	p	NOUN
ajbmeb-1686	98	16	a	a	PRON
ajbmeb-1686	98	17	g	g	NOUN
ajbmeb-1686	98	18	e	e	NOUN
ajbmeb-1686	98	19	|	|	ADV
ajbmeb-1686	98	20	113	113	NUM
ajbmeb-1686	98	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1686	98	22	what	what	PRON
ajbmeb-1686	98	23	is	be	AUX
ajbmeb-1686	98	24	the	the	DET
ajbmeb-1686	98	25	relationship	relationship	NOUN
ajbmeb-1686	98	26	between	between	ADP
ajbmeb-1686	98	27	the	the	DET
ajbmeb-1686	98	28	halo	halo	NOUN
ajbmeb-1686	98	29	effect	effect	NOUN
ajbmeb-1686	98	30	and	and	CCONJ
ajbmeb-1686	98	31	the	the	DET
ajbmeb-1686	98	32	full	full	ADJ
ajbmeb-1686	98	33	disclosure	disclosure	NOUN
ajbmeb-1686	98	34	of	of	ADP
ajbmeb-1686	98	35	information	information	NOUN
ajbmeb-1686	98	36	in	in	ADP
ajbmeb-1686	98	37	stock	stock	NOUN
ajbmeb-1686	98	38	companies	company	NOUN
ajbmeb-1686	98	39	?	?	PUNCT
ajbmeb-1686	99	1	what	what	PRON
ajbmeb-1686	99	2	is	be	AUX
ajbmeb-1686	99	3	the	the	DET
ajbmeb-1686	99	4	relationship	relationship	NOUN
ajbmeb-1686	99	5	between	between	ADP
ajbmeb-1686	99	6	the	the	DET
ajbmeb-1686	99	7	halo	halo	NOUN
ajbmeb-1686	99	8	effect	effect	NOUN
ajbmeb-1686	99	9	and	and	CCONJ
ajbmeb-1686	99	10	the	the	DET
ajbmeb-1686	99	11	effective	effective	ADJ
ajbmeb-1686	99	12	supervision	supervision	NOUN
ajbmeb-1686	99	13	of	of	ADP
ajbmeb-1686	99	14	the	the	DET
ajbmeb-1686	99	15	board	board	NOUN
ajbmeb-1686	99	16	of	of	ADP
ajbmeb-1686	99	17	directors	director	NOUN
ajbmeb-1686	99	18	in	in	ADP
ajbmeb-1686	99	19	listed	list	VERB
ajbmeb-1686	99	20	companies	company	NOUN
ajbmeb-1686	99	21	?	?	PUNCT
ajbmeb-1686	100	1	research	research	NOUN
ajbmeb-1686	100	2	method	method	VERB
ajbmeb-1686	100	3	the	the	DET
ajbmeb-1686	100	4	type	type	NOUN
ajbmeb-1686	100	5	of	of	ADP
ajbmeb-1686	100	6	study	study	NOUN
ajbmeb-1686	100	7	and	and	CCONJ
ajbmeb-1686	100	8	the	the	DET
ajbmeb-1686	100	9	method	method	NOUN
ajbmeb-1686	100	10	of	of	ADP
ajbmeb-1686	100	11	examining	examine	VERB
ajbmeb-1686	100	12	questions	question	NOUN
ajbmeb-1686	100	13	(	(	PUNCT
ajbmeb-1686	100	14	or	or	CCONJ
ajbmeb-1686	100	15	hypotheses	hypothesis	NOUN
ajbmeb-1686	100	16	)	)	PUNCT
ajbmeb-1686	100	17	the	the	DET
ajbmeb-1686	100	18	research	research	NOUN
ajbmeb-1686	100	19	method	method	NOUN
ajbmeb-1686	100	20	was	be	AUX
ajbmeb-1686	100	21	of	of	ADP
ajbmeb-1686	100	22	an	an	DET
ajbmeb-1686	100	23	applied	applied	ADJ
ajbmeb-1686	100	24	type	type	NOUN
ajbmeb-1686	100	25	with	with	ADP
ajbmeb-1686	100	26	an	an	DET
ajbmeb-1686	100	27	experimental	experimental	ADJ
ajbmeb-1686	100	28	group	group	NOUN
ajbmeb-1686	100	29	design	design	NOUN
ajbmeb-1686	100	30	with	with	ADP
ajbmeb-1686	100	31	a	a	DET
ajbmeb-1686	100	32	control	control	NOUN
ajbmeb-1686	100	33	group	group	NOUN
ajbmeb-1686	100	34	,	,	PUNCT
ajbmeb-1686	100	35	and	and	CCONJ
ajbmeb-1686	100	36	the	the	DET
ajbmeb-1686	100	37	effect	effect	NOUN
ajbmeb-1686	100	38	of	of	ADP
ajbmeb-1686	100	39	the	the	DET
ajbmeb-1686	100	40	halo	halo	NOUN
ajbmeb-1686	100	41	effect	effect	NOUN
ajbmeb-1686	100	42	on	on	ADP
ajbmeb-1686	100	43	the	the	DET
ajbmeb-1686	100	44	dependent	dependent	ADJ
ajbmeb-1686	100	45	variables	variable	NOUN
ajbmeb-1686	100	46	was	be	AUX
ajbmeb-1686	100	47	measured	measure	VERB
ajbmeb-1686	100	48	.	.	PUNCT
ajbmeb-1686	101	1	independent	independent	ADJ
ajbmeb-1686	101	2	and	and	CCONJ
ajbmeb-1686	101	3	dependent	dependent	ADJ
ajbmeb-1686	101	4	variables	variable	NOUN
ajbmeb-1686	101	5	were	be	AUX
ajbmeb-1686	101	6	measured	measure	VERB
ajbmeb-1686	101	7	through	through	ADP
ajbmeb-1686	101	8	questionnaires	questionnaire	NOUN
ajbmeb-1686	101	9	.	.	PUNCT
ajbmeb-1686	102	1	also	also	ADV
ajbmeb-1686	102	2	,	,	PUNCT
ajbmeb-1686	102	3	according	accord	VERB
ajbmeb-1686	102	4	to	to	ADP
ajbmeb-1686	102	5	the	the	DET
ajbmeb-1686	102	6	descriptive	descriptive	ADJ
ajbmeb-1686	102	7	data	data	NOUN
ajbmeb-1686	102	8	collection	collection	NOUN
ajbmeb-1686	102	9	method	method	NOUN
ajbmeb-1686	102	10	,	,	PUNCT
ajbmeb-1686	102	11	this	this	DET
ajbmeb-1686	102	12	research	research	NOUN
ajbmeb-1686	102	13	is	be	AUX
ajbmeb-1686	102	14	survey	survey	NOUN
ajbmeb-1686	102	15	-	-	PUNCT
ajbmeb-1686	102	16	correlation	correlation	NOUN
ajbmeb-1686	102	17	type	type	NOUN
ajbmeb-1686	102	18	.	.	PUNCT
ajbmeb-1686	103	1	in	in	ADP
ajbmeb-1686	103	2	other	other	ADJ
ajbmeb-1686	103	3	words	word	NOUN
ajbmeb-1686	103	4	,	,	PUNCT
ajbmeb-1686	103	5	the	the	DET
ajbmeb-1686	103	6	required	require	VERB
ajbmeb-1686	103	7	data	datum	NOUN
ajbmeb-1686	103	8	were	be	AUX
ajbmeb-1686	103	9	collected	collect	VERB
ajbmeb-1686	103	10	based	base	VERB
ajbmeb-1686	103	11	on	on	ADP
ajbmeb-1686	103	12	a	a	DET
ajbmeb-1686	103	13	survey	survey	NOUN
ajbmeb-1686	103	14	.	.	PUNCT
ajbmeb-1686	104	1	therefore	therefore	ADV
ajbmeb-1686	104	2	,	,	PUNCT
ajbmeb-1686	104	3	a	a	DET
ajbmeb-1686	104	4	questionnaire	questionnaire	NOUN
ajbmeb-1686	104	5	was	be	AUX
ajbmeb-1686	104	6	used	use	VERB
ajbmeb-1686	104	7	as	as	ADP
ajbmeb-1686	104	8	a	a	DET
ajbmeb-1686	104	9	research	research	NOUN
ajbmeb-1686	104	10	tool	tool	NOUN
ajbmeb-1686	104	11	because	because	SCONJ
ajbmeb-1686	104	12	it	it	PRON
ajbmeb-1686	104	13	is	be	AUX
ajbmeb-1686	104	14	considered	consider	VERB
ajbmeb-1686	104	15	an	an	DET
ajbmeb-1686	104	16	effective	effective	ADJ
ajbmeb-1686	104	17	method	method	NOUN
ajbmeb-1686	104	18	in	in	ADP
ajbmeb-1686	104	19	collecting	collect	VERB
ajbmeb-1686	104	20	data	datum	NOUN
ajbmeb-1686	104	21	from	from	ADP
ajbmeb-1686	104	22	a	a	DET
ajbmeb-1686	104	23	large	large	ADJ
ajbmeb-1686	104	24	sample	sample	NOUN
ajbmeb-1686	104	25	based	base	VERB
ajbmeb-1686	104	26	on	on	ADP
ajbmeb-1686	104	27	previous	previous	ADJ
ajbmeb-1686	104	28	researches	research	NOUN
ajbmeb-1686	104	29	.	.	PUNCT
ajbmeb-1686	105	1	also	also	ADV
ajbmeb-1686	105	2	,	,	PUNCT
ajbmeb-1686	105	3	the	the	DET
ajbmeb-1686	105	4	library	library	NOUN
ajbmeb-1686	105	5	method	method	NOUN
ajbmeb-1686	105	6	and	and	CCONJ
ajbmeb-1686	105	7	the	the	DET
ajbmeb-1686	105	8	study	study	NOUN
ajbmeb-1686	105	9	of	of	ADP
ajbmeb-1686	105	10	the	the	DET
ajbmeb-1686	105	11	theoretical	theoretical	ADJ
ajbmeb-1686	105	12	bases	basis	NOUN
ajbmeb-1686	105	13	of	of	ADP
ajbmeb-1686	105	14	similar	similar	ADJ
ajbmeb-1686	105	15	researches	research	NOUN
ajbmeb-1686	105	16	were	be	AUX
ajbmeb-1686	105	17	used	use	VERB
ajbmeb-1686	105	18	to	to	PART
ajbmeb-1686	105	19	collect	collect	VERB
ajbmeb-1686	105	20	the	the	DET
ajbmeb-1686	105	21	theory	theory	NOUN
ajbmeb-1686	105	22	bases	basis	NOUN
ajbmeb-1686	105	23	.	.	PUNCT
ajbmeb-1686	106	1	statistical	statistical	ADJ
ajbmeb-1686	106	2	community	community	NOUN
ajbmeb-1686	106	3	the	the	DET
ajbmeb-1686	106	4	period	period	NOUN
ajbmeb-1686	106	5	of	of	ADP
ajbmeb-1686	106	6	questioning	questioning	NOUN
ajbmeb-1686	106	7	of	of	ADP
ajbmeb-1686	106	8	subjects	subject	NOUN
ajbmeb-1686	106	9	is	be	AUX
ajbmeb-1686	106	10	2018	2018	NUM
ajbmeb-1686	106	11	.	.	PUNCT
ajbmeb-1686	107	1	the	the	DET
ajbmeb-1686	107	2	size	size	NOUN
ajbmeb-1686	107	3	of	of	ADP
ajbmeb-1686	107	4	the	the	DET
ajbmeb-1686	107	5	community	community	NOUN
ajbmeb-1686	107	6	at	at	ADP
ajbmeb-1686	107	7	the	the	DET
ajbmeb-1686	107	8	time	time	NOUN
ajbmeb-1686	107	9	of	of	ADP
ajbmeb-1686	107	10	distribution	distribution	NOUN
ajbmeb-1686	107	11	of	of	ADP
ajbmeb-1686	107	12	the	the	DET
ajbmeb-1686	107	13	questionnaire	questionnaire	NOUN
ajbmeb-1686	107	14	was	be	AUX
ajbmeb-1686	107	15	2576	2576	NUM
ajbmeb-1686	107	16	people	people	NOUN
ajbmeb-1686	107	17	consisting	consist	VERB
ajbmeb-1686	107	18	of	of	ADP
ajbmeb-1686	107	19	285	285	NUM
ajbmeb-1686	107	20	certified	certify	VERB
ajbmeb-1686	107	21	accountants	accountant	NOUN
ajbmeb-1686	107	22	employed	employ	VERB
ajbmeb-1686	107	23	by	by	ADP
ajbmeb-1686	107	24	the	the	DET
ajbmeb-1686	107	25	auditing	auditing	NOUN
ajbmeb-1686	107	26	organization	organization	NOUN
ajbmeb-1686	107	27	,	,	PUNCT
ajbmeb-1686	107	28	1059	1059	NUM
ajbmeb-1686	107	29	certified	certify	VERB
ajbmeb-1686	107	30	accountants	accountant	NOUN
ajbmeb-1686	107	31	employed	employ	VERB
ajbmeb-1686	107	32	by	by	ADP
ajbmeb-1686	107	33	the	the	DET
ajbmeb-1686	107	34	auditing	auditing	NOUN
ajbmeb-1686	107	35	institute	institute	NOUN
ajbmeb-1686	107	36	and	and	CCONJ
ajbmeb-1686	107	37	also	also	ADV
ajbmeb-1686	107	38	unemployed	unemployed	ADJ
ajbmeb-1686	107	39	and	and	CCONJ
ajbmeb-1686	107	40	finally	finally	ADV
ajbmeb-1686	107	41	1232	1232	NUM
ajbmeb-1686	107	42	certified	certify	VERB
ajbmeb-1686	107	43	accountants	accountant	NOUN
ajbmeb-1686	107	44	partner	partner	NOUN
ajbmeb-1686	107	45	of	of	ADP
ajbmeb-1686	107	46	the	the	DET
ajbmeb-1686	107	47	auditing	auditing	NOUN
ajbmeb-1686	107	48	institute	institute	NOUN
ajbmeb-1686	107	49	.	.	PUNCT
ajbmeb-1686	108	1	sampling	sample	VERB
ajbmeb-1686	108	2	method	method	NOUN
ajbmeb-1686	108	3	and	and	CCONJ
ajbmeb-1686	108	4	sample	sample	NOUN
ajbmeb-1686	108	5	size	size	NOUN
ajbmeb-1686	108	6	a	a	DET
ajbmeb-1686	108	7	statistical	statistical	ADJ
ajbmeb-1686	108	8	sample	sample	NOUN
ajbmeb-1686	108	9	is	be	AUX
ajbmeb-1686	108	10	a	a	DET
ajbmeb-1686	108	11	smaller	small	ADJ
ajbmeb-1686	108	12	group	group	NOUN
ajbmeb-1686	108	13	of	of	ADP
ajbmeb-1686	108	14	the	the	DET
ajbmeb-1686	108	15	population	population	NOUN
ajbmeb-1686	108	16	that	that	PRON
ajbmeb-1686	108	17	is	be	AUX
ajbmeb-1686	108	18	selected	select	VERB
ajbmeb-1686	108	19	according	accord	VERB
ajbmeb-1686	108	20	to	to	ADP
ajbmeb-1686	108	21	certain	certain	ADJ
ajbmeb-1686	108	22	rules	rule	NOUN
ajbmeb-1686	108	23	for	for	ADP
ajbmeb-1686	108	24	observation	observation	NOUN
ajbmeb-1686	108	25	and	and	CCONJ
ajbmeb-1686	108	26	analysis	analysis	NOUN
ajbmeb-1686	108	27	and	and	CCONJ
ajbmeb-1686	108	28	should	should	AUX
ajbmeb-1686	108	29	be	be	AUX
ajbmeb-1686	108	30	representative	representative	ADJ
ajbmeb-1686	108	31	of	of	ADP
ajbmeb-1686	108	32	the	the	DET
ajbmeb-1686	108	33	population	population	NOUN
ajbmeb-1686	108	34	.	.	PUNCT
ajbmeb-1686	109	1	the	the	DET
ajbmeb-1686	109	2	results	result	NOUN
ajbmeb-1686	109	3	of	of	ADP
ajbmeb-1686	109	4	a	a	DET
ajbmeb-1686	109	5	sample	sample	NOUN
ajbmeb-1686	109	6	that	that	PRON
ajbmeb-1686	109	7	is	be	AUX
ajbmeb-1686	109	8	not	not	PART
ajbmeb-1686	109	9	representative	representative	NOUN
ajbmeb-1686	109	10	of	of	ADP
ajbmeb-1686	109	11	the	the	DET
ajbmeb-1686	109	12	society	society	NOUN
ajbmeb-1686	109	13	can	can	AUX
ajbmeb-1686	109	14	not	not	PART
ajbmeb-1686	109	15	be	be	AUX
ajbmeb-1686	109	16	generalized	generalize	VERB
ajbmeb-1686	109	17	to	to	ADP
ajbmeb-1686	109	18	the	the	DET
ajbmeb-1686	109	19	society	society	NOUN
ajbmeb-1686	109	20	.	.	PUNCT
ajbmeb-1686	110	1	the	the	DET
ajbmeb-1686	110	2	number	number	NOUN
ajbmeb-1686	110	3	of	of	ADP
ajbmeb-1686	110	4	members	member	NOUN
ajbmeb-1686	110	5	of	of	ADP
ajbmeb-1686	110	6	the	the	DET
ajbmeb-1686	110	7	sample	sample	NOUN
ajbmeb-1686	110	8	is	be	AUX
ajbmeb-1686	110	9	indicated	indicate	VERB
ajbmeb-1686	110	10	by	by	ADP
ajbmeb-1686	110	11	the	the	DET
ajbmeb-1686	110	12	lowercase	lowercase	NOUN
ajbmeb-1686	110	13	letter	letter	NOUN
ajbmeb-1686	110	14	n.	n.	PROPN
ajbmeb-1686	110	15	for	for	ADP
ajbmeb-1686	110	16	each	each	DET
ajbmeb-1686	110	17	analysis	analysis	NOUN
ajbmeb-1686	110	18	,	,	PUNCT
ajbmeb-1686	110	19	considering	consider	VERB
ajbmeb-1686	110	20	that	that	SCONJ
ajbmeb-1686	110	21	it	it	PRON
ajbmeb-1686	110	22	is	be	AUX
ajbmeb-1686	110	23	not	not	PART
ajbmeb-1686	110	24	possible	possible	ADJ
ajbmeb-1686	110	25	to	to	PART
ajbmeb-1686	110	26	conduct	conduct	VERB
ajbmeb-1686	110	27	tests	test	NOUN
ajbmeb-1686	110	28	on	on	ADP
ajbmeb-1686	110	29	all	all	DET
ajbmeb-1686	110	30	people	people	NOUN
ajbmeb-1686	110	31	due	due	ADJ
ajbmeb-1686	110	32	to	to	ADP
ajbmeb-1686	110	33	the	the	DET
ajbmeb-1686	110	34	large	large	ADJ
ajbmeb-1686	110	35	size	size	NOUN
ajbmeb-1686	110	36	of	of	ADP
ajbmeb-1686	110	37	the	the	DET
ajbmeb-1686	110	38	statistical	statistical	ADJ
ajbmeb-1686	110	39	population	population	NOUN
ajbmeb-1686	110	40	in	in	ADP
ajbmeb-1686	110	41	most	most	ADJ
ajbmeb-1686	110	42	cases	case	NOUN
ajbmeb-1686	110	43	,	,	PUNCT
ajbmeb-1686	110	44	statistical	statistical	ADJ
ajbmeb-1686	110	45	samples	sample	NOUN
ajbmeb-1686	110	46	are	be	AUX
ajbmeb-1686	110	47	used	use	VERB
ajbmeb-1686	110	48	to	to	PART
ajbmeb-1686	110	49	judge	judge	VERB
ajbmeb-1686	110	50	the	the	DET
ajbmeb-1686	110	51	statistical	statistical	ADJ
ajbmeb-1686	110	52	population	population	NOUN
ajbmeb-1686	110	53	.	.	PUNCT
ajbmeb-1686	111	1	there	there	PRON
ajbmeb-1686	111	2	are	be	VERB
ajbmeb-1686	111	3	different	different	ADJ
ajbmeb-1686	111	4	methods	method	NOUN
ajbmeb-1686	111	5	that	that	PRON
ajbmeb-1686	111	6	in	in	ADP
ajbmeb-1686	111	7	this	this	DET
ajbmeb-1686	111	8	research	research	NOUN
ajbmeb-1686	111	9	,	,	PUNCT
ajbmeb-1686	111	10	due	due	ADP
ajbmeb-1686	111	11	to	to	ADP
ajbmeb-1686	111	12	the	the	DET
ajbmeb-1686	111	13	fact	fact	NOUN
ajbmeb-1686	111	14	that	that	SCONJ
ajbmeb-1686	111	15	the	the	DET
ajbmeb-1686	111	16	people	people	NOUN
ajbmeb-1686	111	17	of	of	ADP
ajbmeb-1686	111	18	the	the	DET
ajbmeb-1686	111	19	statistical	statistical	ADJ
ajbmeb-1686	111	20	community	community	NOUN
ajbmeb-1686	111	21	are	be	AUX
ajbmeb-1686	111	22	available	available	ADJ
ajbmeb-1686	111	23	,	,	PUNCT
ajbmeb-1686	111	24	random	random	ADJ
ajbmeb-1686	111	25	sampling	sampling	NOUN
ajbmeb-1686	111	26	has	have	AUX
ajbmeb-1686	111	27	been	be	AUX
ajbmeb-1686	111	28	used	use	VERB
ajbmeb-1686	111	29	.	.	PUNCT
ajbmeb-1686	112	1	data	datum	NOUN
ajbmeb-1686	112	2	collection	collection	NOUN
ajbmeb-1686	112	3	tool	tool	NOUN
ajbmeb-1686	112	4	one	one	NUM
ajbmeb-1686	112	5	of	of	ADP
ajbmeb-1686	112	6	the	the	DET
ajbmeb-1686	112	7	important	important	ADJ
ajbmeb-1686	112	8	necessities	necessity	NOUN
ajbmeb-1686	112	9	of	of	ADP
ajbmeb-1686	112	10	every	every	DET
ajbmeb-1686	112	11	study	study	NOUN
ajbmeb-1686	112	12	and	and	CCONJ
ajbmeb-1686	112	13	research	research	NOUN
ajbmeb-1686	112	14	is	be	AUX
ajbmeb-1686	112	15	the	the	DET
ajbmeb-1686	112	16	existence	existence	NOUN
ajbmeb-1686	112	17	of	of	ADP
ajbmeb-1686	112	18	reliable	reliable	ADJ
ajbmeb-1686	112	19	information	information	NOUN
ajbmeb-1686	112	20	and	and	CCONJ
ajbmeb-1686	112	21	the	the	DET
ajbmeb-1686	112	22	speed	speed	NOUN
ajbmeb-1686	112	23	and	and	CCONJ
ajbmeb-1686	112	24	ease	ease	NOUN
ajbmeb-1686	112	25	of	of	ADP
ajbmeb-1686	112	26	access	access	NOUN
ajbmeb-1686	112	27	to	to	ADP
ajbmeb-1686	112	28	it	it	PRON
ajbmeb-1686	112	29	.	.	PUNCT
ajbmeb-1686	113	1	follow	follow	VERB
ajbmeb-1686	113	2	up	up	ADP
ajbmeb-1686	113	3	research	research	NOUN
ajbmeb-1686	113	4	hypotheses	hypothesis	NOUN
ajbmeb-1686	113	5	.	.	PUNCT
ajbmeb-1686	114	1	also	also	ADV
ajbmeb-1686	114	2	,	,	PUNCT
ajbmeb-1686	114	3	the	the	DET
ajbmeb-1686	114	4	researcher	researcher	NOUN
ajbmeb-1686	114	5	gets	get	VERB
ajbmeb-1686	114	6	the	the	DET
ajbmeb-1686	114	7	possibility	possibility	NOUN
ajbmeb-1686	114	8	to	to	PART
ajbmeb-1686	114	9	achieve	achieve	VERB
ajbmeb-1686	114	10	the	the	DET
ajbmeb-1686	114	11	desired	desire	VERB
ajbmeb-1686	114	12	goals	goal	NOUN
ajbmeb-1686	114	13	by	by	ADP
ajbmeb-1686	114	14	spending	spend	VERB
ajbmeb-1686	114	15	the	the	DET
ajbmeb-1686	114	16	minimum	minimum	ADJ
ajbmeb-1686	114	17	cost	cost	NOUN
ajbmeb-1686	114	18	and	and	CCONJ
ajbmeb-1686	114	19	time	time	NOUN
ajbmeb-1686	114	20	.	.	PUNCT
ajbmeb-1686	115	1	to	to	PART
ajbmeb-1686	115	2	collect	collect	VERB
ajbmeb-1686	115	3	information	information	NOUN
ajbmeb-1686	115	4	in	in	ADP
ajbmeb-1686	115	5	the	the	DET
ajbmeb-1686	115	6	fields	field	NOUN
ajbmeb-1686	115	7	of	of	ADP
ajbmeb-1686	115	8	theoretical	theoretical	ADJ
ajbmeb-1686	115	9	foundations	foundation	NOUN
ajbmeb-1686	115	10	and	and	CCONJ
ajbmeb-1686	115	11	research	research	NOUN
ajbmeb-1686	115	12	literature	literature	NOUN
ajbmeb-1686	115	13	and	and	CCONJ
ajbmeb-1686	115	14	background	background	NOUN
ajbmeb-1686	115	15	,	,	PUNCT
ajbmeb-1686	115	16	books	book	NOUN
ajbmeb-1686	115	17	,	,	PUNCT
ajbmeb-1686	115	18	theses	thesis	NOUN
ajbmeb-1686	115	19	,	,	PUNCT
ajbmeb-1686	115	20	ieee	ieee	NOUN
ajbmeb-1686	115	21	,	,	PUNCT
ajbmeb-1686	115	22	elsevier	elsevier	NOUN
ajbmeb-1686	115	23	,	,	PUNCT
ajbmeb-1686	115	24	springer	springer	NOUN
ajbmeb-1686	115	25	articles	article	NOUN
ajbmeb-1686	115	26	and	and	CCONJ
ajbmeb-1686	115	27	databases	database	NOUN
ajbmeb-1686	115	28	related	relate	VERB
ajbmeb-1686	115	29	to	to	ADP
ajbmeb-1686	115	30	the	the	DET
ajbmeb-1686	115	31	research	research	NOUN
ajbmeb-1686	115	32	subject	subject	NOUN
ajbmeb-1686	115	33	(	(	PUNCT
ajbmeb-1686	115	34	domestic	domestic	ADJ
ajbmeb-1686	115	35	and	and	CCONJ
ajbmeb-1686	115	36	foreign	foreign	ADJ
ajbmeb-1686	115	37	)	)	PUNCT
ajbmeb-1686	115	38	will	will	AUX
ajbmeb-1686	115	39	be	be	AUX
ajbmeb-1686	115	40	extracted	extract	VERB
ajbmeb-1686	115	41	and	and	CCONJ
ajbmeb-1686	115	42	used	use	VERB
ajbmeb-1686	115	43	.	.	PUNCT
ajbmeb-1686	116	1	became	become	VERB
ajbmeb-1686	116	2	.	.	PUNCT
ajbmeb-1686	117	1	american	american	PROPN
ajbmeb-1686	117	2	journal	journal	PROPN
ajbmeb-1686	117	3	of	of	ADP
ajbmeb-1686	117	4	business	business	NOUN
ajbmeb-1686	117	5	management	management	NOUN
ajbmeb-1686	117	6	,	,	PUNCT
ajbmeb-1686	117	7	economics	economic	NOUN
ajbmeb-1686	117	8	and	and	CCONJ
ajbmeb-1686	117	9	banking	banking	NOUN
ajbmeb-1686	117	10	volume	volume	NOUN
ajbmeb-1686	117	11	19	19	NUM
ajbmeb-1686	117	12	december	december	PROPN
ajbmeb-1686	117	13	,	,	PUNCT
ajbmeb-1686	117	14	2023	2023	NUM
ajbmeb-1686	117	15	p	p	NOUN
ajbmeb-1686	117	16	a	a	DET
ajbmeb-1686	117	17	g	g	NOUN
ajbmeb-1686	117	18	e	e	NOUN
ajbmeb-1686	117	19	|	|	ADV
ajbmeb-1686	117	20	114	114	NUM
ajbmeb-1686	117	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1686	117	22	data	datum	NOUN
ajbmeb-1686	117	23	analysis	analysis	NOUN
ajbmeb-1686	117	24	method	method	NOUN
ajbmeb-1686	117	25	spss	spss	PROPN
ajbmeb-1686	117	26	software	software	NOUN
ajbmeb-1686	117	27	will	will	AUX
ajbmeb-1686	117	28	be	be	AUX
ajbmeb-1686	117	29	used	use	VERB
ajbmeb-1686	117	30	to	to	PART
ajbmeb-1686	117	31	analyze	analyze	VERB
ajbmeb-1686	117	32	the	the	DET
ajbmeb-1686	117	33	data	datum	NOUN
ajbmeb-1686	117	34	,	,	PUNCT
ajbmeb-1686	117	35	which	which	PRON
ajbmeb-1686	117	36	is	be	AUX
ajbmeb-1686	117	37	an	an	DET
ajbmeb-1686	117	38	approved	approve	VERB
ajbmeb-1686	117	39	software	software	NOUN
ajbmeb-1686	117	40	and	and	CCONJ
ajbmeb-1686	117	41	can	can	AUX
ajbmeb-1686	117	42	be	be	AUX
ajbmeb-1686	117	43	used	use	VERB
ajbmeb-1686	117	44	to	to	PART
ajbmeb-1686	117	45	extract	extract	VERB
ajbmeb-1686	117	46	information	information	NOUN
ajbmeb-1686	117	47	and	and	CCONJ
ajbmeb-1686	117	48	draw	draw	VERB
ajbmeb-1686	117	49	graphs	graph	NOUN
ajbmeb-1686	117	50	and	and	CCONJ
ajbmeb-1686	117	51	use	use	VERB
ajbmeb-1686	117	52	statistical	statistical	ADJ
ajbmeb-1686	117	53	tests	test	NOUN
ajbmeb-1686	117	54	.	.	PUNCT
ajbmeb-1686	118	1	also	also	ADV
ajbmeb-1686	118	2	,	,	PUNCT
ajbmeb-1686	118	3	excel	excel	ADJ
ajbmeb-1686	118	4	software	software	NOUN
ajbmeb-1686	118	5	is	be	AUX
ajbmeb-1686	118	6	used	use	VERB
ajbmeb-1686	118	7	to	to	PART
ajbmeb-1686	118	8	integrate	integrate	VERB
ajbmeb-1686	118	9	the	the	DET
ajbmeb-1686	118	10	information	information	NOUN
ajbmeb-1686	118	11	obtained	obtain	VERB
ajbmeb-1686	118	12	from	from	ADP
ajbmeb-1686	118	13	the	the	DET
ajbmeb-1686	118	14	questionnaires	questionnaire	NOUN
ajbmeb-1686	118	15	and	and	CCONJ
ajbmeb-1686	118	16	convert	convert	VERB
ajbmeb-1686	118	17	these	these	DET
ajbmeb-1686	118	18	data	datum	NOUN
ajbmeb-1686	118	19	into	into	ADP
ajbmeb-1686	118	20	a	a	DET
ajbmeb-1686	118	21	database	database	NOUN
ajbmeb-1686	118	22	.	.	PUNCT
ajbmeb-1686	119	1	application	application	NOUN
ajbmeb-1686	119	2	of	of	ADP
ajbmeb-1686	119	3	research	research	NOUN
ajbmeb-1686	119	4	results	result	VERB
ajbmeb-1686	119	5	all	all	DET
ajbmeb-1686	119	6	companies	company	NOUN
ajbmeb-1686	119	7	and	and	CCONJ
ajbmeb-1686	119	8	organizations	organization	NOUN
ajbmeb-1686	119	9	that	that	PRON
ajbmeb-1686	119	10	work	work	VERB
ajbmeb-1686	119	11	in	in	ADP
ajbmeb-1686	119	12	the	the	DET
ajbmeb-1686	119	13	field	field	NOUN
ajbmeb-1686	119	14	of	of	ADP
ajbmeb-1686	119	15	accounting	accounting	NOUN
ajbmeb-1686	119	16	and	and	CCONJ
ajbmeb-1686	119	17	have	have	VERB
ajbmeb-1686	119	18	long	long	ADJ
ajbmeb-1686	119	19	-	-	PUNCT
ajbmeb-1686	119	20	term	term	NOUN
ajbmeb-1686	119	21	goals	goal	NOUN
ajbmeb-1686	119	22	can	can	AUX
ajbmeb-1686	119	23	use	use	VERB
ajbmeb-1686	119	24	the	the	DET
ajbmeb-1686	119	25	results	result	NOUN
ajbmeb-1686	119	26	of	of	ADP
ajbmeb-1686	119	27	this	this	DET
ajbmeb-1686	119	28	research	research	NOUN
ajbmeb-1686	119	29	.	.	PUNCT
ajbmeb-1686	120	1	research	research	NOUN
ajbmeb-1686	120	2	innovation	innovation	NOUN
ajbmeb-1686	120	3	(	(	PUNCT
ajbmeb-1686	120	4	required	require	VERB
ajbmeb-1686	120	5	for	for	ADP
ajbmeb-1686	120	6	doctoral	doctoral	ADJ
ajbmeb-1686	120	7	students	student	NOUN
ajbmeb-1686	120	8	)	)	PUNCT
ajbmeb-1686	120	9	the	the	DET
ajbmeb-1686	120	10	conducted	conduct	VERB
ajbmeb-1686	120	11	investigations	investigation	NOUN
ajbmeb-1686	120	12	showed	show	VERB
ajbmeb-1686	120	13	that	that	SCONJ
ajbmeb-1686	120	14	in	in	ADP
ajbmeb-1686	120	15	recent	recent	ADJ
ajbmeb-1686	120	16	years	year	NOUN
ajbmeb-1686	120	17	,	,	PUNCT
ajbmeb-1686	120	18	in	in	ADP
ajbmeb-1686	120	19	the	the	DET
ajbmeb-1686	120	20	field	field	NOUN
ajbmeb-1686	120	21	of	of	ADP
ajbmeb-1686	120	22	the	the	DET
ajbmeb-1686	120	23	subject	subject	ADJ
ajbmeb-1686	120	24	area	area	NOUN
ajbmeb-1686	120	25	of	of	ADP
ajbmeb-1686	120	26	this	this	DET
ajbmeb-1686	120	27	research	research	NOUN
ajbmeb-1686	120	28	,	,	PUNCT
ajbmeb-1686	120	29	there	there	PRON
ajbmeb-1686	120	30	has	have	AUX
ajbmeb-1686	120	31	been	be	AUX
ajbmeb-1686	120	32	no	no	DET
ajbmeb-1686	120	33	effect	effect	NOUN
ajbmeb-1686	120	34	of	of	ADP
ajbmeb-1686	120	35	the	the	DET
ajbmeb-1686	120	36	halo	halo	NOUN
ajbmeb-1686	120	37	effect	effect	NOUN
ajbmeb-1686	120	38	on	on	ADP
ajbmeb-1686	120	39	the	the	DET
ajbmeb-1686	120	40	criteria	criterion	NOUN
ajbmeb-1686	120	41	of	of	ADP
ajbmeb-1686	120	42	the	the	DET
ajbmeb-1686	120	43	management	management	NOUN
ajbmeb-1686	120	44	system	system	NOUN
ajbmeb-1686	120	45	in	in	ADP
ajbmeb-1686	120	46	listed	list	VERB
ajbmeb-1686	120	47	companies	company	NOUN
ajbmeb-1686	120	48	,	,	PUNCT
ajbmeb-1686	120	49	which	which	PRON
ajbmeb-1686	120	50	is	be	AUX
ajbmeb-1686	120	51	the	the	DET
ajbmeb-1686	120	52	innovation	innovation	NOUN
ajbmeb-1686	120	53	of	of	ADP
ajbmeb-1686	120	54	this	this	DET
ajbmeb-1686	120	55	research	research	NOUN
ajbmeb-1686	120	56	.	.	PUNCT
ajbmeb-1686	121	1	references	reference	NOUN
ajbmeb-1686	121	2	1	1	NUM
ajbmeb-1686	121	3	.	.	PUNCT
ajbmeb-1686	122	1	giang	giang	PROPN
ajbmeb-1686	122	2	,	,	PUNCT
ajbmeb-1686	122	3	n.	n.	PROPN
ajbmeb-1686	122	4	p.	p.	PROPN
ajbmeb-1686	122	5	(	(	PUNCT
ajbmeb-1686	122	6	2022	2022	NUM
ajbmeb-1686	122	7	)	)	PUNCT
ajbmeb-1686	122	8	.	.	PUNCT
ajbmeb-1686	123	1	sustainability	sustainability	NOUN
ajbmeb-1686	123	2	measurement	measurement	NOUN
ajbmeb-1686	123	3	indicators	indicator	NOUN
ajbmeb-1686	123	4	and	and	CCONJ
ajbmeb-1686	123	5	correlations	correlation	NOUN
ajbmeb-1686	123	6	between	between	ADP
ajbmeb-1686	123	7	performance	performance	NOUN
ajbmeb-1686	123	8	indicators	indicator	NOUN
ajbmeb-1686	123	9	and	and	CCONJ
ajbmeb-1686	123	10	sustainability	sustainability	NOUN
ajbmeb-1686	123	11	information	information	NOUN
ajbmeb-1686	123	12	disclosure	disclosure	NOUN
ajbmeb-1686	123	13	:	:	PUNCT
ajbmeb-1686	123	14	cases	case	NOUN
ajbmeb-1686	123	15	of	of	ADP
ajbmeb-1686	123	16	listed	list	VERB
ajbmeb-1686	123	17	companies	company	NOUN
ajbmeb-1686	123	18	in	in	ADP
ajbmeb-1686	123	19	viet	viet	PROPN
ajbmeb-1686	123	20	nam	nam	PROPN
ajbmeb-1686	123	21	.	.	PUNCT
ajbmeb-1686	124	1	turkish	turkish	ADJ
ajbmeb-1686	124	2	journal	journal	PROPN
ajbmeb-1686	124	3	of	of	ADP
ajbmeb-1686	124	4	computer	computer	NOUN
ajbmeb-1686	124	5	and	and	CCONJ
ajbmeb-1686	124	6	mathematics	mathematics	PROPN
ajbmeb-1686	124	7	education	education	NOUN
ajbmeb-1686	124	8	(	(	PUNCT
ajbmeb-1686	124	9	turcomat	turcomat	NOUN
ajbmeb-1686	124	10	)	)	PUNCT
ajbmeb-1686	124	11	,	,	PUNCT
ajbmeb-1686	124	12	13(1	13(1	NUM
ajbmeb-1686	124	13	)	)	PUNCT
ajbmeb-1686	124	14	,	,	PUNCT
ajbmeb-1686	124	15	10	10	NUM
ajbmeb-1686	124	16	-	-	SYM
ajbmeb-1686	124	17	29	29	NUM
ajbmeb-1686	124	18	.	.	X
ajbmeb-1686	125	1	2	2	NUM
ajbmeb-1686	125	2	.	.	X
ajbmeb-1686	125	3	hoseini	hoseini	PROPN
ajbmeb-1686	125	4	,	,	PUNCT
ajbmeb-1686	125	5	n.	n.	NOUN
ajbmeb-1686	125	6	,	,	PUNCT
ajbmeb-1686	125	7	jamshidinavid	jamshidinavid	PROPN
ajbmeb-1686	125	8	,	,	PUNCT
ajbmeb-1686	125	9	b.	b.	PROPN
ajbmeb-1686	125	10	,	,	PUNCT
ajbmeb-1686	125	11	&	&	CCONJ
ajbmeb-1686	125	12	piri	piri	NOUN
ajbmeb-1686	125	13	,	,	PUNCT
ajbmeb-1686	125	14	p.	p.	NOUN
ajbmeb-1686	125	15	(	(	PUNCT
ajbmeb-1686	125	16	2020	2020	NUM
ajbmeb-1686	125	17	)	)	PUNCT
ajbmeb-1686	125	18	.	.	PUNCT
ajbmeb-1686	126	1	investigation	investigation	NOUN
ajbmeb-1686	126	2	of	of	ADP
ajbmeb-1686	126	3	the	the	DET
ajbmeb-1686	126	4	halo	halo	NOUN
ajbmeb-1686	126	5	effect	effect	NOUN
ajbmeb-1686	126	6	phenomenon	phenomenon	NOUN
ajbmeb-1686	126	7	in	in	ADP
ajbmeb-1686	126	8	the	the	DET
ajbmeb-1686	126	9	iranian	iranian	ADJ
ajbmeb-1686	126	10	capital	capital	NOUN
ajbmeb-1686	126	11	market	market	NOUN
ajbmeb-1686	126	12	with	with	ADP
ajbmeb-1686	126	13	emphasis	emphasis	NOUN
ajbmeb-1686	126	14	on	on	ADP
ajbmeb-1686	126	15	the	the	DET
ajbmeb-1686	126	16	role	role	NOUN
ajbmeb-1686	126	17	of	of	ADP
ajbmeb-1686	126	18	accounting	accounting	NOUN
ajbmeb-1686	126	19	information	information	NOUN
ajbmeb-1686	126	20	.	.	PUNCT
ajbmeb-1686	127	1	empirical	empirical	ADJ
ajbmeb-1686	127	2	studies	study	NOUN
ajbmeb-1686	127	3	in	in	ADP
ajbmeb-1686	127	4	financial	financial	ADJ
ajbmeb-1686	127	5	accounting	accounting	NOUN
ajbmeb-1686	127	6	,	,	PUNCT
ajbmeb-1686	127	7	17(65	17(65	NUM
ajbmeb-1686	127	8	)	)	PUNCT
ajbmeb-1686	127	9	,	,	PUNCT
ajbmeb-1686	127	10	85	85	NUM
ajbmeb-1686	127	11	-	-	SYM
ajbmeb-1686	127	12	108	108	NUM
ajbmeb-1686	127	13	.	.	PUNCT
ajbmeb-1686	128	1	3	3	X
ajbmeb-1686	128	2	.	.	X
ajbmeb-1686	128	3	milosevic	milosevic	PROPN
ajbmeb-1686	128	4	,	,	PUNCT
ajbmeb-1686	128	5	d.	d.	PROPN
ajbmeb-1686	128	6	,	,	PUNCT
ajbmeb-1686	128	7	andrei	andrei	PROPN
ajbmeb-1686	128	8	,	,	PUNCT
ajbmeb-1686	128	9	s.	s.	PROPN
ajbmeb-1686	128	10	,	,	PUNCT
ajbmeb-1686	128	11	&	&	CCONJ
ajbmeb-1686	128	12	vishny	vishny	PROPN
ajbmeb-1686	128	13	,	,	PUNCT
ajbmeb-1686	128	14	r.	r.	PROPN
ajbmeb-1686	128	15	w.	w.	PROPN
ajbmeb-1686	128	16	(	(	PUNCT
ajbmeb-1686	128	17	2015	2015	NUM
ajbmeb-1686	128	18	)	)	PUNCT
ajbmeb-1686	128	19	.	.	PUNCT
ajbmeb-1686	129	1	a	a	DET
ajbmeb-1686	129	2	survey	survey	NOUN
ajbmeb-1686	129	3	of	of	ADP
ajbmeb-1686	129	4	corporate	corporate	ADJ
ajbmeb-1686	129	5	governance	governance	NOUN
ajbmeb-1686	129	6	.	.	PUNCT
ajbmeb-1686	130	1	the	the	DET
ajbmeb-1686	130	2	journal	journal	PROPN
ajbmeb-1686	130	3	of	of	ADP
ajbmeb-1686	130	4	finance	finance	NOUN
ajbmeb-1686	130	5	,	,	PUNCT
ajbmeb-1686	130	6	52	52	NUM
ajbmeb-1686	130	7	,	,	PUNCT
ajbmeb-1686	130	8	737	737	NUM
ajbmeb-1686	130	9	-	-	SYM
ajbmeb-1686	130	10	783	783	NUM
ajbmeb-1686	130	11	.	.	PUNCT
ajbmeb-1686	131	1	4	4	X
ajbmeb-1686	131	2	.	.	X
ajbmeb-1686	131	3	nugraha	nugraha	NOUN
ajbmeb-1686	131	4	,	,	PUNCT
ajbmeb-1686	131	5	n.	n.	NOUN
ajbmeb-1686	131	6	m.	m.	NOUN
ajbmeb-1686	131	7	,	,	PUNCT
ajbmeb-1686	131	8	&	&	CCONJ
ajbmeb-1686	131	9	riyadhi	riyadhi	PROPN
ajbmeb-1686	131	10	,	,	PUNCT
ajbmeb-1686	131	11	m.	m.	PROPN
ajbmeb-1686	131	12	r.	r.	PROPN
ajbmeb-1686	131	13	(	(	PUNCT
ajbmeb-1686	131	14	2019	2019	NUM
ajbmeb-1686	131	15	)	)	PUNCT
ajbmeb-1686	131	16	.	.	PUNCT
ajbmeb-1686	132	1	the	the	DET
ajbmeb-1686	132	2	effect	effect	NOUN
ajbmeb-1686	132	3	of	of	ADP
ajbmeb-1686	132	4	cash	cash	NOUN
ajbmeb-1686	132	5	flows	flow	NOUN
ajbmeb-1686	132	6	,	,	PUNCT
ajbmeb-1686	132	7	company	company	NOUN
ajbmeb-1686	132	8	size	size	NOUN
ajbmeb-1686	132	9	,	,	PUNCT
ajbmeb-1686	132	10	and	and	CCONJ
ajbmeb-1686	132	11	profit	profit	NOUN
ajbmeb-1686	132	12	on	on	ADP
ajbmeb-1686	132	13	stock	stock	NOUN
ajbmeb-1686	132	14	prices	price	NOUN
ajbmeb-1686	132	15	in	in	ADP
ajbmeb-1686	132	16	soe	soe	PROPN
ajbmeb-1686	132	17	companies	company	NOUN
ajbmeb-1686	132	18	listed	list	VERB
ajbmeb-1686	132	19	on	on	ADP
ajbmeb-1686	132	20	bei	bei	NOUN
ajbmeb-1686	132	21	for	for	ADP
ajbmeb-1686	132	22	the	the	DET
ajbmeb-1686	132	23	2013	2013	NUM
ajbmeb-1686	132	24	-	-	SYM
ajbmeb-1686	132	25	2017	2017	NUM
ajbmeb-1686	132	26	period	period	NOUN
ajbmeb-1686	132	27	.	.	PUNCT
ajbmeb-1686	133	1	international	international	ADJ
ajbmeb-1686	133	2	journal	journal	PROPN
ajbmeb-1686	133	3	of	of	ADP
ajbmeb-1686	133	4	innovation	innovation	NOUN
ajbmeb-1686	133	5	creativity	creativity	NOUN
ajbmeb-1686	133	6	and	and	CCONJ
ajbmeb-1686	133	7	change	change	NOUN
ajbmeb-1686	133	8	,	,	PUNCT
ajbmeb-1686	133	9	6(7	6(7	NUM
ajbmeb-1686	133	10	)	)	PUNCT
ajbmeb-1686	133	11	,	,	PUNCT
ajbmeb-1686	133	12	130	130	NUM
ajbmeb-1686	133	13	-	-	SYM
ajbmeb-1686	133	14	141	141	NUM
ajbmeb-1686	133	15	.	.	PUNCT
ajbmeb-1686	134	1	5	5	NUM
ajbmeb-1686	134	2	.	.	X
ajbmeb-1686	134	3	schrippe	schrippe	PROPN
ajbmeb-1686	134	4	,	,	PUNCT
ajbmeb-1686	134	5	p.	p.	PROPN
ajbmeb-1686	134	6	,	,	PUNCT
ajbmeb-1686	134	7	&	&	CCONJ
ajbmeb-1686	134	8	ribeiro	ribeiro	PROPN
ajbmeb-1686	134	9	,	,	PUNCT
ajbmeb-1686	134	10	j.	j.	PROPN
ajbmeb-1686	134	11	l.	l.	PROPN
ajbmeb-1686	134	12	d.	d.	PROPN
ajbmeb-1686	134	13	(	(	PUNCT
ajbmeb-1686	134	14	2019	2019	NUM
ajbmeb-1686	134	15	)	)	PUNCT
ajbmeb-1686	134	16	.	.	PUNCT
ajbmeb-1686	135	1	preponderant	preponderant	ADJ
ajbmeb-1686	135	2	criteria	criterion	NOUN
ajbmeb-1686	135	3	for	for	ADP
ajbmeb-1686	135	4	the	the	DET
ajbmeb-1686	135	5	definition	definition	NOUN
ajbmeb-1686	135	6	of	of	ADP
ajbmeb-1686	135	7	corporate	corporate	ADJ
ajbmeb-1686	135	8	sustainability	sustainability	NOUN
ajbmeb-1686	135	9	based	base	VERB
ajbmeb-1686	135	10	on	on	ADP
ajbmeb-1686	135	11	brazilian	brazilian	ADJ
ajbmeb-1686	135	12	sustainable	sustainable	ADJ
ajbmeb-1686	135	13	companies	company	NOUN
ajbmeb-1686	135	14	.	.	PUNCT
ajbmeb-1686	136	1	journal	journal	NOUN
ajbmeb-1686	136	2	of	of	ADP
ajbmeb-1686	136	3	cleaner	clean	ADJ
ajbmeb-1686	136	4	production	production	NOUN
ajbmeb-1686	136	5	,	,	PUNCT
ajbmeb-1686	136	6	209	209	NUM
ajbmeb-1686	136	7	,	,	PUNCT
ajbmeb-1686	136	8	1019	1019	NUM
ajbmeb-1686	136	9	.	.	PUNCT
ajbmeb-1686	137	1	6	6	NUM
ajbmeb-1686	137	2	.	.	NUM
ajbmeb-1686	137	3	tipurić	tipurić	VERB
ajbmeb-1686	137	4	,	,	PUNCT
ajbmeb-1686	137	5	d.	d.	PROPN
ajbmeb-1686	137	6	,	,	PUNCT
ajbmeb-1686	137	7	dvorski	dvorski	PROPN
ajbmeb-1686	137	8	,	,	PUNCT
ajbmeb-1686	137	9	k.	k.	PROPN
ajbmeb-1686	137	10	,	,	PUNCT
ajbmeb-1686	137	11	&	&	CCONJ
ajbmeb-1686	137	12	delić	delić	PROPN
ajbmeb-1686	137	13	,	,	PUNCT
ajbmeb-1686	137	14	m.	m.	NOUN
ajbmeb-1686	137	15	(	(	PUNCT
ajbmeb-1686	137	16	2014	2014	NUM
ajbmeb-1686	137	17	)	)	PUNCT
ajbmeb-1686	137	18	.	.	PUNCT
ajbmeb-1686	138	1	measuring	measure	VERB
ajbmeb-1686	138	2	the	the	DET
ajbmeb-1686	138	3	quality	quality	NOUN
ajbmeb-1686	138	4	of	of	ADP
ajbmeb-1686	138	5	corporate	corporate	ADJ
ajbmeb-1686	138	6	governance	governance	NOUN
ajbmeb-1686	138	7	-	-	PUNCT
ajbmeb-1686	138	8	a	a	DET
ajbmeb-1686	138	9	review	review	NOUN
ajbmeb-1686	138	10	of	of	ADP
ajbmeb-1686	138	11	corporate	corporate	ADJ
ajbmeb-1686	138	12	governance	governance	NOUN
ajbmeb-1686	138	13	indices	index	NOUN
ajbmeb-1686	138	14	.	.	PUNCT
ajbmeb-1686	139	1	7	7	X
ajbmeb-1686	139	2	.	.	X
ajbmeb-1686	139	3	rouhani	rouhani	PROPN
ajbmeb-1686	139	4	,	,	PUNCT
ajbmeb-1686	139	5	hamidian	hamidian	ADJ
ajbmeb-1686	139	6	,	,	PUNCT
ajbmeb-1686	139	7	&	&	CCONJ
ajbmeb-1686	139	8	darabi	darabi	NOUN
ajbmeb-1686	139	9	.	.	PUNCT
ajbmeb-1686	140	1	(	(	PUNCT
ajbmeb-1686	140	2	2021	2021	NUM
ajbmeb-1686	140	3	)	)	PUNCT
ajbmeb-1686	140	4	.	.	PUNCT
ajbmeb-1686	141	1	presenting	present	VERB
ajbmeb-1686	141	2	the	the	DET
ajbmeb-1686	141	3	optimal	optimal	ADJ
ajbmeb-1686	141	4	model	model	NOUN
ajbmeb-1686	141	5	of	of	ADP
ajbmeb-1686	141	6	internal	internal	ADJ
ajbmeb-1686	141	7	control	control	NOUN
ajbmeb-1686	141	8	with	with	ADP
ajbmeb-1686	141	9	an	an	DET
ajbmeb-1686	141	10	emphasis	emphasis	NOUN
ajbmeb-1686	141	11	on	on	ADP
ajbmeb-1686	141	12	the	the	DET
ajbmeb-1686	141	13	role	role	NOUN
ajbmeb-1686	141	14	of	of	ADP
ajbmeb-1686	141	15	management	management	NOUN
ajbmeb-1686	141	16	system	system	NOUN
ajbmeb-1686	141	17	criteria	criterion	NOUN
ajbmeb-1686	141	18	:	:	PUNCT
ajbmeb-1686	141	19	artificial	artificial	ADJ
ajbmeb-1686	141	20	intelligence	intelligence	NOUN
ajbmeb-1686	141	21	approach	approach	NOUN
ajbmeb-1686	141	22	.	.	PUNCT
ajbmeb-1686	142	1	knowledge	knowledge	NOUN
ajbmeb-1686	142	2	of	of	ADP
ajbmeb-1686	142	3	accounting	accounting	NOUN
ajbmeb-1686	142	4	and	and	CCONJ
ajbmeb-1686	142	5	management	management	NOUN
ajbmeb-1686	142	6	audit	audit	NOUN
ajbmeb-1686	142	7	,	,	PUNCT
ajbmeb-1686	142	8	10(40	10(40	NUM
ajbmeb-1686	142	9	)	)	PUNCT
ajbmeb-1686	142	10	,	,	PUNCT
ajbmeb-1686	142	11	391	391	NUM
ajbmeb-1686	142	12	-	-	SYM
ajbmeb-1686	142	13	405	405	NUM
ajbmeb-1686	142	14	.	.	PUNCT
ajbmeb-1686	143	1	8	8	NUM
ajbmeb-1686	143	2	.	.	X
ajbmeb-1686	144	1	kian	kian	PROPN
ajbmeb-1686	144	2	,	,	PUNCT
ajbmeb-1686	144	3	f.	f.	PROPN
ajbmeb-1686	144	4	,	,	PUNCT
ajbmeb-1686	144	5	marjan	marjan	PROPN
ajbmeb-1686	144	6	,	,	PUNCT
ajbmeb-1686	144	7	hosni	hosni	PROPN
ajbmeb-1686	144	8	,	,	PUNCT
ajbmeb-1686	144	9	&	&	CCONJ
ajbmeb-1686	144	10	mohammad	mohammad	PROPN
ajbmeb-1686	144	11	.	.	PUNCT
ajbmeb-1686	145	1	(	(	PUNCT
ajbmeb-1686	145	2	2020	2020	NUM
ajbmeb-1686	145	3	)	)	PUNCT
ajbmeb-1686	145	4	.	.	PUNCT
ajbmeb-1686	146	1	analysis	analysis	NOUN
ajbmeb-1686	146	2	of	of	ADP
ajbmeb-1686	146	3	the	the	DET
ajbmeb-1686	146	4	relationship	relationship	NOUN
ajbmeb-1686	146	5	between	between	ADP
ajbmeb-1686	146	6	the	the	DET
ajbmeb-1686	146	7	effectiveness	effectiveness	NOUN
ajbmeb-1686	146	8	of	of	ADP
ajbmeb-1686	146	9	the	the	DET
ajbmeb-1686	146	10	audit	audit	NOUN
ajbmeb-1686	146	11	committee	committee	NOUN
ajbmeb-1686	146	12	and	and	CCONJ
ajbmeb-1686	146	13	the	the	DET
ajbmeb-1686	146	14	management	management	NOUN
ajbmeb-1686	146	15	and	and	CCONJ
ajbmeb-1686	146	16	ownership	ownership	NOUN
ajbmeb-1686	146	17	mechanisms	mechanism	NOUN
ajbmeb-1686	146	18	of	of	ADP
ajbmeb-1686	146	19	the	the	DET
ajbmeb-1686	146	20	corporate	corporate	ADJ
ajbmeb-1686	146	21	governance	governance	NOUN
ajbmeb-1686	146	22	system	system	NOUN
ajbmeb-1686	146	23	:	:	PUNCT
ajbmeb-1686	146	24	a	a	DET
ajbmeb-1686	146	25	complementary	complementary	ADJ
ajbmeb-1686	146	26	approach	approach	NOUN
ajbmeb-1686	146	27	or	or	CCONJ
ajbmeb-1686	146	28	a	a	DET
ajbmeb-1686	146	29	replacement	replacement	NOUN
ajbmeb-1686	146	30	approach	approach	NOUN
ajbmeb-1686	146	31	?	?	PUNCT
ajbmeb-1686	147	1	audit	audit	NOUN
ajbmeb-1686	147	2	knowledge	knowledge	NOUN
ajbmeb-1686	147	3	,	,	PUNCT
ajbmeb-1686	147	4	20(78	20(78	NOUN
ajbmeb-1686	147	5	)	)	PUNCT
ajbmeb-1686	147	6	,	,	PUNCT
ajbmeb-1686	147	7	0	0	NUM
ajbmeb-1686	147	8	-	-	SYM
ajbmeb-1686	147	9	0	0	NUM
ajbmeb-1686	147	10	.	.	NOUN
ajbmeb-1686	147	11	9	9	NUM
ajbmeb-1686	147	12	.	.	X
ajbmeb-1686	147	13	mohammadi	mohammadi	NOUN
ajbmeb-1686	147	14	,	,	PUNCT
ajbmeb-1686	147	15	omid	omid	PROPN
ajbmeb-1686	147	16	,	,	PUNCT
ajbmeb-1686	147	17	gyuki	gyuki	PROPN
ajbmeb-1686	147	18	,	,	PUNCT
ajbmeb-1686	147	19	ebrahim	ebrahim	PROPN
ajbmeb-1686	147	20	,	,	PUNCT
ajbmeb-1686	147	21	kabiri	kabiri	PROPN
ajbmeb-1686	147	22	,	,	PUNCT
ajbmeb-1686	147	23	muslimi	muslimi	X
ajbmeb-1686	147	24	,	,	PUNCT
ajbmeb-1686	147	25	&	&	CCONJ
ajbmeb-1686	147	26	azar	azar	PROPN
ajbmeb-1686	147	27	.	.	PUNCT
ajbmeb-1686	148	1	(	(	PUNCT
ajbmeb-1686	148	2	2021	2021	NUM
ajbmeb-1686	148	3	)	)	PUNCT
ajbmeb-1686	148	4	.	.	PUNCT
ajbmeb-1686	149	1	investigating	investigate	VERB
ajbmeb-1686	149	2	the	the	DET
ajbmeb-1686	149	3	effectiveness	effectiveness	NOUN
ajbmeb-1686	149	4	of	of	ADP
ajbmeb-1686	149	5	the	the	DET
ajbmeb-1686	149	6	mechanisms	mechanism	NOUN
ajbmeb-1686	149	7	of	of	ADP
ajbmeb-1686	149	8	the	the	DET
ajbmeb-1686	149	9	corporate	corporate	ADJ
ajbmeb-1686	149	10	governance	governance	NOUN
ajbmeb-1686	149	11	system	system	NOUN
ajbmeb-1686	149	12	and	and	CCONJ
ajbmeb-1686	149	13	the	the	DET
ajbmeb-1686	149	14	social	social	ADJ
ajbmeb-1686	149	15	responsibility	responsibility	NOUN
ajbmeb-1686	149	16	of	of	ADP
ajbmeb-1686	149	17	the	the	DET
ajbmeb-1686	149	18	company	company	NOUN
ajbmeb-1686	149	19	on	on	ADP
ajbmeb-1686	149	20	the	the	DET
ajbmeb-1686	149	21	ceo	ceo	NOUN
ajbmeb-1686	149	22	's	's	PART
ajbmeb-1686	149	23	behavioral	behavioral	ADJ
ajbmeb-1686	149	24	disorders	disorder	NOUN
ajbmeb-1686	149	25	.	.	PUNCT
ajbmeb-1686	150	1	financial	financial	ADJ
ajbmeb-1686	150	2	accounting	accounting	NOUN
ajbmeb-1686	150	3	research	research	NOUN
ajbmeb-1686	150	4	,	,	PUNCT
ajbmeb-1686	150	5	13(3	13(3	NUM
ajbmeb-1686	150	6	)	)	PUNCT
ajbmeb-1686	150	7	,	,	PUNCT
ajbmeb-1686	150	8	35	35	NUM
ajbmeb-1686	150	9	-	-	SYM
ajbmeb-1686	150	10	64	64	NUM
ajbmeb-1686	150	11	.	.	PUNCT
ajbmeb-1686	151	1	american	american	PROPN
ajbmeb-1686	151	2	journal	journal	PROPN
ajbmeb-1686	151	3	of	of	ADP
ajbmeb-1686	151	4	business	business	NOUN
ajbmeb-1686	151	5	management	management	NOUN
ajbmeb-1686	151	6	,	,	PUNCT
ajbmeb-1686	151	7	economics	economic	NOUN
ajbmeb-1686	151	8	and	and	CCONJ
ajbmeb-1686	151	9	banking	banking	NOUN
ajbmeb-1686	151	10	volume	volume	NOUN
ajbmeb-1686	151	11	19	19	NUM
ajbmeb-1686	151	12	december	december	PROPN
ajbmeb-1686	151	13	,	,	PUNCT
ajbmeb-1686	151	14	2023	2023	NUM
ajbmeb-1686	151	15	p	p	NOUN
ajbmeb-1686	151	16	a	a	DET
ajbmeb-1686	151	17	g	g	NOUN
ajbmeb-1686	151	18	e	e	NOUN
ajbmeb-1686	151	19	|	|	ADV
ajbmeb-1686	151	20	115	115	NUM
ajbmeb-1686	151	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1686	151	22	10	10	NUM
ajbmeb-1686	151	23	.	.	PUNCT
ajbmeb-1686	152	1	nia	nia	PROPN
ajbmeb-1686	152	2	,	,	PUNCT
ajbmeb-1686	152	3	a.	a.	PROPN
ajbmeb-1686	152	4	,	,	PUNCT
ajbmeb-1686	152	5	nasser	nasser	PROPN
ajbmeb-1686	152	6	,	,	PUNCT
ajbmeb-1686	152	7	elahi	elahi	PROPN
ajbmeb-1686	152	8	,	,	PUNCT
ajbmeb-1686	152	9	r.	r.	PROPN
ajbmeb-1686	152	10	h.	h.	PROPN
ajbmeb-1686	152	11	,	,	PUNCT
ajbmeb-1686	152	12	&	&	CCONJ
ajbmeb-1686	152	13	vahid	vahid	PROPN
ajbmeb-1686	152	14	.	.	PUNCT
ajbmeb-1686	153	1	(	(	PUNCT
ajbmeb-1686	153	2	2018	2018	NUM
ajbmeb-1686	153	3	)	)	PUNCT
ajbmeb-1686	153	4	.	.	PUNCT
ajbmeb-1686	154	1	the	the	DET
ajbmeb-1686	154	2	effect	effect	NOUN
ajbmeb-1686	154	3	of	of	ADP
ajbmeb-1686	154	4	excess	excess	ADJ
ajbmeb-1686	154	5	free	free	ADJ
ajbmeb-1686	154	6	cash	cash	NOUN
ajbmeb-1686	154	7	flows	flow	NOUN
ajbmeb-1686	154	8	,	,	PUNCT
ajbmeb-1686	154	9	corporate	corporate	ADJ
ajbmeb-1686	154	10	governance	governance	NOUN
ajbmeb-1686	154	11	system	system	NOUN
ajbmeb-1686	154	12	and	and	CCONJ
ajbmeb-1686	154	13	company	company	NOUN
ajbmeb-1686	154	14	size	size	NOUN
ajbmeb-1686	154	15	on	on	ADP
ajbmeb-1686	154	16	profit	profit	NOUN
ajbmeb-1686	154	17	predictability	predictability	NOUN
ajbmeb-1686	154	18	.	.	PUNCT
ajbmeb-1686	155	1	financial	financial	ADJ
ajbmeb-1686	155	2	accounting	accounting	NOUN
ajbmeb-1686	155	3	and	and	CCONJ
ajbmeb-1686	155	4	auditing	auditing	NOUN
ajbmeb-1686	155	5	research	research	NOUN
ajbmeb-1686	155	6	,	,	PUNCT
ajbmeb-1686	155	7	9(36	9(36	NUM
ajbmeb-1686	155	8	)	)	PUNCT
ajbmeb-1686	155	9	,	,	PUNCT
ajbmeb-1686	155	10	131	131	NUM
ajbmeb-1686	155	11	-	-	SYM
ajbmeb-1686	155	12	150	150	NUM
ajbmeb-1686	155	13	.	.	PUNCT
ajbmeb-1686	156	1	11	11	NUM
ajbmeb-1686	156	2	.	.	PUNCT
ajbmeb-1686	157	1	vali	vali	PROPN
ajbmeb-1686	157	2	,	,	PUNCT
ajbmeb-1686	157	3	kh	kh	PROPN
ajbmeb-1686	157	4	.	.	PROPN
ajbmeb-1686	157	5	,	,	PUNCT
ajbmeb-1686	157	6	javad	javad	PROPN
ajbmeb-1686	157	7	,	,	PUNCT
ajbmeb-1686	157	8	n.	n.	PROPN
ajbmeb-1686	157	9	k.	k.	PROPN
ajbmeb-1686	157	10	,	,	PUNCT
ajbmeb-1686	157	11	&	&	CCONJ
ajbmeb-1686	157	12	sajjad	sajjad	PROPN
ajbmeb-1686	157	13	,	,	PUNCT
ajbmeb-1686	157	14	v.	v.	ADP
ajbmeb-1686	157	15	the	the	DET
ajbmeb-1686	157	16	effect	effect	NOUN
ajbmeb-1686	157	17	of	of	ADP
ajbmeb-1686	157	18	corporate	corporate	ADJ
ajbmeb-1686	157	19	governance	governance	NOUN
ajbmeb-1686	157	20	standards	standard	NOUN
ajbmeb-1686	157	21	on	on	ADP
ajbmeb-1686	157	22	the	the	DET
ajbmeb-1686	157	23	timeliness	timeliness	NOUN
ajbmeb-1686	157	24	of	of	ADP
ajbmeb-1686	157	25	financial	financial	ADJ
ajbmeb-1686	157	26	reporting	reporting	NOUN
ajbmeb-1686	157	27	disclosure	disclosure	NOUN
ajbmeb-1686	157	28	.	.	PUNCT