id	sid	tid	token	lemma	pos
ajbmeb-1978	1	1	american	american	PROPN
ajbmeb-1978	1	2	journal	journal	PROPN
ajbmeb-1978	1	3	of	of	ADP
ajbmeb-1978	1	4	business	business	NOUN
ajbmeb-1978	1	5	management	management	NOUN
ajbmeb-1978	1	6	,	,	PUNCT
ajbmeb-1978	1	7	economics	economic	NOUN
ajbmeb-1978	1	8	and	and	CCONJ
ajbmeb-1978	1	9	banking	banking	NOUN
ajbmeb-1978	1	10	issn	issn	PROPN
ajbmeb-1978	1	11	(	(	PUNCT
ajbmeb-1978	1	12	e	e	NOUN
ajbmeb-1978	1	13	):	):	PUNCT
ajbmeb-1978	1	14	2832	2832	NUM
ajbmeb-1978	1	15	-	-	SYM
ajbmeb-1978	1	16	8078	8078	NUM
ajbmeb-1978	1	17	volume	volume	NOUN
ajbmeb-1978	1	18	23	23	NUM
ajbmeb-1978	1	19	,	,	PUNCT
ajbmeb-1978	1	20	|	|	ADV
ajbmeb-1978	1	21	april	april	PROPN
ajbmeb-1978	1	22	2024	2024	NUM
ajbmeb-1978	1	23	p	p	NOUN
ajbmeb-1978	1	24	a	a	DET
ajbmeb-1978	1	25	g	g	NOUN
ajbmeb-1978	1	26	e	e	NOUN
ajbmeb-1978	2	1	|	|	ADV
ajbmeb-1978	2	2	16	16	NUM
ajbmeb-1978	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	2	4	accounting	accounting	NOUN
ajbmeb-1978	2	5	measurement	measurement	NOUN
ajbmeb-1978	2	6	under	under	ADP
ajbmeb-1978	2	7	social	social	ADJ
ajbmeb-1978	2	8	responsibility	responsibility	NOUN
ajbmeb-1978	2	9	and	and	CCONJ
ajbmeb-1978	2	10	its	its	PRON
ajbmeb-1978	2	11	reflection	reflection	NOUN
ajbmeb-1978	2	12	on	on	ADP
ajbmeb-1978	2	13	performance	performance	NOUN
ajbmeb-1978	2	14	and	and	CCONJ
ajbmeb-1978	2	15	company	company	NOUN
ajbmeb-1978	2	16	value	value	NOUN
ajbmeb-1978	2	17	-	-	PUNCT
ajbmeb-1978	2	18	applied	apply	VERB
ajbmeb-1978	2	19	study	study	NOUN
ajbmeb-1978	2	20	in	in	ADP
ajbmeb-1978	2	21	a	a	DET
ajbmeb-1978	2	22	sample	sample	NOUN
ajbmeb-1978	2	23	of	of	ADP
ajbmeb-1978	2	24	iraqi	iraqi	ADJ
ajbmeb-1978	2	25	industrial	industrial	ADJ
ajbmeb-1978	2	26	companies	company	NOUN
ajbmeb-1978	2	27	ahmed	ahme	VERB
ajbmeb-1978	2	28	rahi	rahi	PROPN
ajbmeb-1978	2	29	abed	abe	VERB
ajbmeb-1978	2	30	1	1	NUM
ajbmeb-1978	2	31	,	,	PUNCT
ajbmeb-1978	2	32	1	1	NUM
ajbmeb-1978	2	33	department	department	NOUN
ajbmeb-1978	2	34	of	of	ADP
ajbmeb-1978	2	35	accounting	accounting	PROPN
ajbmeb-1978	2	36	college	college	PROPN
ajbmeb-1978	2	37	of	of	ADP
ajbmeb-1978	2	38	administration	administration	NOUN
ajbmeb-1978	2	39	and	and	CCONJ
ajbmeb-1978	2	40	economics	economic	NOUN
ajbmeb-1978	2	41	,	,	PUNCT
ajbmeb-1978	2	42	university	university	NOUN
ajbmeb-1978	2	43	of	of	ADP
ajbmeb-1978	2	44	al	al	PROPN
ajbmeb-1978	2	45	-	-	PUNCT
ajbmeb-1978	2	46	qadisiyah	qadisiyah	PROPN
ajbmeb-1978	2	47	,	,	PUNCT
ajbmeb-1978	2	48	iraq	iraq	PROPN
ajbmeb-1978	2	49	email	email	NOUN
ajbmeb-1978	2	50	:	:	PUNCT
ajbmeb-1978	2	51	ahmed.alomrani@qu.edu.iq	ahmed.alomrani@qu.edu.iq	PROPN
ajbmeb-1978	2	52	1	1	PROPN
ajbmeb-1978	2	53	zina	zina	PROPN
ajbmeb-1978	2	54	adnan	adnan	PROPN
ajbmeb-1978	2	55	kareem	kareem	PROPN
ajbmeb-1978	2	56	2	2	NUM
ajbmeb-1978	2	57	,	,	PUNCT
ajbmeb-1978	2	58	2	2	NUM
ajbmeb-1978	2	59	department	department	NOUN
ajbmeb-1978	2	60	of	of	ADP
ajbmeb-1978	2	61	finance	finance	NOUN
ajbmeb-1978	2	62	and	and	CCONJ
ajbmeb-1978	2	63	banking	banking	NOUN
ajbmeb-1978	2	64	college	college	PROPN
ajbmeb-1978	2	65	of	of	ADP
ajbmeb-1978	2	66	administration	administration	NOUN
ajbmeb-1978	2	67	and	and	CCONJ
ajbmeb-1978	2	68	economics	economic	NOUN
ajbmeb-1978	2	69	,	,	PUNCT
ajbmeb-1978	2	70	university	university	NOUN
ajbmeb-1978	2	71	of	of	ADP
ajbmeb-1978	2	72	alqadisiyah	alqadisiyah	NOUN
ajbmeb-1978	2	73	,	,	PUNCT
ajbmeb-1978	2	74	iraq	iraq	PROPN
ajbmeb-1978	2	75	zina.adnan@qu.edu.iq	zina.adnan@qu.edu.iq	PROPN
ajbmeb-1978	2	76	2	2	NUM
ajbmeb-1978	2	77	,	,	PUNCT
ajbmeb-1978	2	78	maytham	maytham	PROPN
ajbmeb-1978	2	79	hazim	hazim	NOUN
ajbmeb-1978	2	80	azeez	azeez	NOUN
ajbmeb-1978	2	81	khzaee	khzaee	VERB
ajbmeb-1978	2	82	3	3	NUM
ajbmeb-1978	2	83	3	3	NUM
ajbmeb-1978	2	84	university	university	NOUN
ajbmeb-1978	2	85	of	of	ADP
ajbmeb-1978	2	86	al	al	PROPN
ajbmeb-1978	2	87	-	-	PUNCT
ajbmeb-1978	2	88	qadisiyah	qadisiyah	PROPN
ajbmeb-1978	2	89	,	,	PUNCT
ajbmeb-1978	2	90	college	college	NOUN
ajbmeb-1978	2	91	of	of	ADP
ajbmeb-1978	2	92	pharmacy	pharmacy	NOUN
ajbmeb-1978	2	93	maythim.hazim@qu.edu.iq	maythim.hazim@qu.edu.iq	PROPN
ajbmeb-1978	2	94	3	3	NUM
ajbmeb-1978	2	95	a	a	DET
ajbmeb-1978	2	96	b	b	PROPN
ajbmeb-1978	2	97	s	s	ADP
ajbmeb-1978	2	98	t	t	PROPN
ajbmeb-1978	2	99	r	r	NOUN
ajbmeb-1978	2	100	a	a	DET
ajbmeb-1978	2	101	c	c	NOUN
ajbmeb-1978	2	102	t	t	NOUN
ajbmeb-1978	2	103	k	k	X
ajbmeb-1978	2	104	e	e	PROPN
ajbmeb-1978	2	105	y	y	PROPN
ajbmeb-1978	2	106	w	w	NOUN
ajbmeb-1978	3	1	o	o	NOUN
ajbmeb-1978	3	2	r	r	NOUN
ajbmeb-1978	3	3	d	d	X
ajbmeb-1978	3	4	s	s	VERB
ajbmeb-1978	3	5	the	the	DET
ajbmeb-1978	3	6	purpose	purpose	NOUN
ajbmeb-1978	3	7	of	of	ADP
ajbmeb-1978	3	8	the	the	DET
ajbmeb-1978	3	9	study	study	NOUN
ajbmeb-1978	3	10	is	be	AUX
ajbmeb-1978	3	11	to	to	PART
ajbmeb-1978	3	12	clarify	clarify	VERB
ajbmeb-1978	3	13	how	how	SCONJ
ajbmeb-1978	3	14	social	social	ADJ
ajbmeb-1978	3	15	responsibility	responsibility	NOUN
ajbmeb-1978	3	16	accounting	accounting	NOUN
ajbmeb-1978	3	17	contributes	contribute	VERB
ajbmeb-1978	3	18	to	to	ADP
ajbmeb-1978	3	19	a	a	DET
ajbmeb-1978	3	20	company	company	NOUN
ajbmeb-1978	3	21	's	's	PART
ajbmeb-1978	3	22	increased	increase	VERB
ajbmeb-1978	3	23	value	value	NOUN
ajbmeb-1978	3	24	.	.	PUNCT
ajbmeb-1978	4	1	to	to	ADP
ajbmeb-1978	4	2	this	this	DET
ajbmeb-1978	4	3	end	end	NOUN
ajbmeb-1978	4	4	,	,	PUNCT
ajbmeb-1978	4	5	concepts	concept	NOUN
ajbmeb-1978	4	6	of	of	ADP
ajbmeb-1978	4	7	social	social	ADJ
ajbmeb-1978	4	8	responsibility	responsibility	NOUN
ajbmeb-1978	4	9	,	,	PUNCT
ajbmeb-1978	4	10	accounting	account	VERB
ajbmeb-1978	4	11	for	for	ADP
ajbmeb-1978	4	12	social	social	ADJ
ajbmeb-1978	4	13	responsibility	responsibility	NOUN
ajbmeb-1978	4	14	,	,	PUNCT
ajbmeb-1978	4	15	and	and	CCONJ
ajbmeb-1978	4	16	company	company	NOUN
ajbmeb-1978	4	17	value	value	NOUN
ajbmeb-1978	4	18	are	be	AUX
ajbmeb-1978	4	19	defined	define	VERB
ajbmeb-1978	4	20	,	,	PUNCT
ajbmeb-1978	4	21	and	and	CCONJ
ajbmeb-1978	4	22	the	the	DET
ajbmeb-1978	4	23	significance	significance	NOUN
ajbmeb-1978	4	24	of	of	ADP
ajbmeb-1978	4	25	social	social	ADJ
ajbmeb-1978	4	26	responsibility	responsibility	NOUN
ajbmeb-1978	4	27	accounting	account	VERB
ajbmeb-1978	4	28	disclosure	disclosure	NOUN
ajbmeb-1978	4	29	in	in	ADP
ajbmeb-1978	4	30	the	the	DET
ajbmeb-1978	4	31	financial	financial	ADJ
ajbmeb-1978	4	32	statements	statement	NOUN
ajbmeb-1978	4	33	of	of	ADP
ajbmeb-1978	4	34	industrial	industrial	ADJ
ajbmeb-1978	4	35	companies	company	NOUN
ajbmeb-1978	4	36	listed	list	VERB
ajbmeb-1978	4	37	on	on	ADP
ajbmeb-1978	4	38	the	the	DET
ajbmeb-1978	4	39	iraq	iraq	PROPN
ajbmeb-1978	4	40	stock	stock	NOUN
ajbmeb-1978	4	41	exchange	exchange	PROPN
ajbmeb-1978	4	42	is	be	AUX
ajbmeb-1978	4	43	stated	state	VERB
ajbmeb-1978	4	44	.	.	PUNCT
ajbmeb-1978	5	1	by	by	ADP
ajbmeb-1978	5	2	using	use	VERB
ajbmeb-1978	5	3	information	information	NOUN
ajbmeb-1978	5	4	from	from	ADP
ajbmeb-1978	5	5	the	the	DET
ajbmeb-1978	5	6	yearly	yearly	ADJ
ajbmeb-1978	5	7	financial	financial	ADJ
ajbmeb-1978	5	8	reports	report	NOUN
ajbmeb-1978	5	9	of	of	ADP
ajbmeb-1978	5	10	a	a	DET
ajbmeb-1978	5	11	sample	sample	NOUN
ajbmeb-1978	5	12	of	of	ADP
ajbmeb-1978	5	13	iraqi	iraqi	ADJ
ajbmeb-1978	5	14	industrial	industrial	ADJ
ajbmeb-1978	5	15	businesses	business	NOUN
ajbmeb-1978	5	16	registered	register	VERB
ajbmeb-1978	5	17	on	on	ADP
ajbmeb-1978	5	18	the	the	DET
ajbmeb-1978	5	19	iraq	iraq	PROPN
ajbmeb-1978	5	20	stock	stock	PROPN
ajbmeb-1978	5	21	exchange	exchange	PROPN
ajbmeb-1978	5	22	a	a	DET
ajbmeb-1978	5	23	total	total	NOUN
ajbmeb-1978	5	24	of	of	ADP
ajbmeb-1978	5	25	twenty	twenty	NUM
ajbmeb-1978	5	26	-	-	PUNCT
ajbmeb-1978	5	27	five	five	NUM
ajbmeb-1978	5	28	companies	company	NOUN
ajbmeb-1978	5	29	finance	finance	VERB
ajbmeb-1978	5	30	seeks	seek	VERB
ajbmeb-1978	5	31	to	to	PART
ajbmeb-1978	5	32	increase	increase	VERB
ajbmeb-1978	5	33	the	the	DET
ajbmeb-1978	5	34	value	value	NOUN
ajbmeb-1978	5	35	of	of	ADP
ajbmeb-1978	5	36	the	the	DET
ajbmeb-1978	5	37	company	company	NOUN
ajbmeb-1978	5	38	.	.	PUNCT
ajbmeb-1978	6	1	where	where	SCONJ
ajbmeb-1978	6	2	a	a	DET
ajbmeb-1978	6	3	sample	sample	NOUN
ajbmeb-1978	6	4	of	of	ADP
ajbmeb-1978	6	5	those	those	DET
ajbmeb-1978	6	6	businesses	business	NOUN
ajbmeb-1978	6	7	in	in	ADP
ajbmeb-1978	6	8	total	total	NOUN
ajbmeb-1978	6	9	was	be	AUX
ajbmeb-1978	6	10	chosen	choose	VERB
ajbmeb-1978	6	11	,	,	PUNCT
ajbmeb-1978	6	12	and	and	CCONJ
ajbmeb-1978	6	13	the	the	DET
ajbmeb-1978	6	14	sample	sample	NOUN
ajbmeb-1978	6	15	accounted	account	VERB
ajbmeb-1978	6	16	for	for	ADP
ajbmeb-1978	6	17	84	84	NUM
ajbmeb-1978	6	18	%	%	NOUN
ajbmeb-1978	6	19	of	of	ADP
ajbmeb-1978	6	20	the	the	DET
ajbmeb-1978	6	21	study	study	NOUN
ajbmeb-1978	6	22	population	population	NOUN
ajbmeb-1978	6	23	between	between	ADP
ajbmeb-1978	6	24	2011	2011	NUM
ajbmeb-1978	6	25	and	and	CCONJ
ajbmeb-1978	6	26	2020	2020	NUM
ajbmeb-1978	6	27	.	.	PUNCT
ajbmeb-1978	7	1	the	the	DET
ajbmeb-1978	7	2	study	study	NOUN
ajbmeb-1978	7	3	's	's	PART
ajbmeb-1978	7	4	practical	practical	ADJ
ajbmeb-1978	7	5	results	result	NOUN
ajbmeb-1978	7	6	include	include	VERB
ajbmeb-1978	7	7	the	the	DET
ajbmeb-1978	7	8	finding	finding	NOUN
ajbmeb-1978	7	9	that	that	SCONJ
ajbmeb-1978	7	10	each	each	PRON
ajbmeb-1978	7	11	of	of	ADP
ajbmeb-1978	7	12	the	the	DET
ajbmeb-1978	7	13	six	six	NUM
ajbmeb-1978	7	14	independent	independent	ADJ
ajbmeb-1978	7	15	factors	factor	NOUN
ajbmeb-1978	7	16	significantly	significantly	ADV
ajbmeb-1978	7	17	affected	affect	VERB
ajbmeb-1978	7	18	the	the	DET
ajbmeb-1978	7	19	company	company	NOUN
ajbmeb-1978	7	20	's	's	PART
ajbmeb-1978	7	21	worth	worth	NOUN
ajbmeb-1978	7	22	at	at	ADP
ajbmeb-1978	7	23	various	various	ADJ
ajbmeb-1978	7	24	points	point	NOUN
ajbmeb-1978	7	25	.	.	PUNCT
ajbmeb-1978	8	1	regarding	regard	VERB
ajbmeb-1978	8	2	the	the	DET
ajbmeb-1978	8	3	research	research	NOUN
ajbmeb-1978	8	4	's	's	PART
ajbmeb-1978	8	5	suggestions	suggestion	NOUN
ajbmeb-1978	8	6	,	,	PUNCT
ajbmeb-1978	8	7	the	the	DET
ajbmeb-1978	8	8	most	most	ADV
ajbmeb-1978	8	9	notable	notable	ADJ
ajbmeb-1978	8	10	one	one	NUM
ajbmeb-1978	8	11	is	be	AUX
ajbmeb-1978	8	12	that	that	SCONJ
ajbmeb-1978	8	13	industrial	industrial	ADJ
ajbmeb-1978	8	14	company	company	NOUN
ajbmeb-1978	8	15	managements	management	NOUN
ajbmeb-1978	8	16	need	need	VERB
ajbmeb-1978	8	17	to	to	PART
ajbmeb-1978	8	18	be	be	AUX
ajbmeb-1978	8	19	made	make	VERB
ajbmeb-1978	8	20	aware	aware	ADJ
ajbmeb-1978	8	21	of	of	ADP
ajbmeb-1978	8	22	the	the	DET
ajbmeb-1978	8	23	significance	significance	NOUN
ajbmeb-1978	8	24	of	of	ADP
ajbmeb-1978	8	25	their	their	PRON
ajbmeb-1978	8	26	commitment	commitment	NOUN
ajbmeb-1978	8	27	to	to	ADP
ajbmeb-1978	8	28	disclosing	disclose	VERB
ajbmeb-1978	8	29	social	social	ADJ
ajbmeb-1978	8	30	responsibility	responsibility	NOUN
ajbmeb-1978	8	31	.	.	PUNCT
ajbmeb-1978	9	1	american	american	ADJ
ajbmeb-1978	9	2	journal	journal	PROPN
ajbmeb-1978	9	3	of	of	ADP
ajbmeb-1978	9	4	business	business	NOUN
ajbmeb-1978	9	5	management	management	NOUN
ajbmeb-1978	9	6	,	,	PUNCT
ajbmeb-1978	9	7	economics	economic	NOUN
ajbmeb-1978	9	8	and	and	CCONJ
ajbmeb-1978	9	9	banking	banking	NOUN
ajbmeb-1978	9	10	volume	volume	NOUN
ajbmeb-1978	9	11	23	23	NUM
ajbmeb-1978	9	12	april	april	PROPN
ajbmeb-1978	9	13	2024	2024	NUM
ajbmeb-1978	9	14	p	p	NOUN
ajbmeb-1978	9	15	a	a	PRON
ajbmeb-1978	9	16	g	g	NOUN
ajbmeb-1978	9	17	e	e	PROPN
ajbmeb-1978	9	18	|	|	ADV
ajbmeb-1978	9	19	17	17	NUM
ajbmeb-1978	9	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	9	21	introduction	introduction	NOUN
ajbmeb-1978	9	22	the	the	DET
ajbmeb-1978	9	23	concept	concept	NOUN
ajbmeb-1978	9	24	of	of	ADP
ajbmeb-1978	9	25	social	social	ADJ
ajbmeb-1978	9	26	responsibility	responsibility	NOUN
ajbmeb-1978	9	27	indicates	indicate	VERB
ajbmeb-1978	9	28	that	that	SCONJ
ajbmeb-1978	9	29	it	it	PRON
ajbmeb-1978	9	30	represents	represent	VERB
ajbmeb-1978	9	31	a	a	DET
ajbmeb-1978	9	32	set	set	NOUN
ajbmeb-1978	9	33	of	of	ADP
ajbmeb-1978	9	34	financial	financial	ADJ
ajbmeb-1978	9	35	and	and	CCONJ
ajbmeb-1978	9	36	non	non	ADJ
ajbmeb-1978	9	37	-	-	ADJ
ajbmeb-1978	9	38	financial	financial	ADJ
ajbmeb-1978	9	39	decisions	decision	NOUN
ajbmeb-1978	9	40	that	that	PRON
ajbmeb-1978	9	41	the	the	DET
ajbmeb-1978	9	42	company	company	NOUN
ajbmeb-1978	9	43	must	must	AUX
ajbmeb-1978	9	44	take	take	VERB
ajbmeb-1978	9	45	either	either	ADV
ajbmeb-1978	9	46	voluntarily	voluntarily	ADV
ajbmeb-1978	9	47	,	,	PUNCT
ajbmeb-1978	9	48	as	as	ADP
ajbmeb-1978	9	49	a	a	DET
ajbmeb-1978	9	50	result	result	NOUN
ajbmeb-1978	9	51	of	of	ADP
ajbmeb-1978	9	52	ethical	ethical	ADJ
ajbmeb-1978	9	53	and	and	CCONJ
ajbmeb-1978	9	54	social	social	ADJ
ajbmeb-1978	9	55	considerations	consideration	NOUN
ajbmeb-1978	9	56	,	,	PUNCT
ajbmeb-1978	9	57	or	or	CCONJ
ajbmeb-1978	9	58	compulsorily	compulsorily	ADV
ajbmeb-1978	9	59	,	,	PUNCT
ajbmeb-1978	9	60	in	in	ADP
ajbmeb-1978	9	61	accordance	accordance	NOUN
ajbmeb-1978	9	62	with	with	ADP
ajbmeb-1978	9	63	legal	legal	ADJ
ajbmeb-1978	9	64	requirements	requirement	NOUN
ajbmeb-1978	9	65	,	,	PUNCT
ajbmeb-1978	9	66	in	in	ADP
ajbmeb-1978	9	67	order	order	NOUN
ajbmeb-1978	9	68	to	to	PART
ajbmeb-1978	9	69	achieve	achieve	VERB
ajbmeb-1978	9	70	its	its	PRON
ajbmeb-1978	9	71	economic	economic	ADJ
ajbmeb-1978	9	72	goals	goal	NOUN
ajbmeb-1978	9	73	and	and	CCONJ
ajbmeb-1978	9	74	achieve	achieve	VERB
ajbmeb-1978	9	75	the	the	DET
ajbmeb-1978	9	76	social	social	ADJ
ajbmeb-1978	9	77	goals	goal	NOUN
ajbmeb-1978	9	78	of	of	ADP
ajbmeb-1978	9	79	the	the	DET
ajbmeb-1978	9	80	society	society	NOUN
ajbmeb-1978	9	81	in	in	ADP
ajbmeb-1978	9	82	which	which	PRON
ajbmeb-1978	9	83	it	it	PRON
ajbmeb-1978	9	84	operates	operate	VERB
ajbmeb-1978	9	85	.	.	PUNCT
ajbmeb-1978	10	1	social	social	ADJ
ajbmeb-1978	10	2	responsibility	responsibility	NOUN
ajbmeb-1978	10	3	has	have	AUX
ajbmeb-1978	10	4	emerged	emerge	VERB
ajbmeb-1978	10	5	as	as	ADP
ajbmeb-1978	10	6	a	a	DET
ajbmeb-1978	10	7	realistic	realistic	ADJ
ajbmeb-1978	10	8	result	result	NOUN
ajbmeb-1978	10	9	of	of	ADP
ajbmeb-1978	10	10	the	the	DET
ajbmeb-1978	10	11	development	development	NOUN
ajbmeb-1978	10	12	of	of	ADP
ajbmeb-1978	10	13	ideas	idea	NOUN
ajbmeb-1978	10	14	and	and	CCONJ
ajbmeb-1978	10	15	movements	movement	NOUN
ajbmeb-1978	10	16	that	that	PRON
ajbmeb-1978	10	17	aroused	arouse	VERB
ajbmeb-1978	10	18	interest	interest	NOUN
ajbmeb-1978	10	19	in	in	ADP
ajbmeb-1978	10	20	protecting	protect	VERB
ajbmeb-1978	10	21	society	society	NOUN
ajbmeb-1978	10	22	and	and	CCONJ
ajbmeb-1978	10	23	the	the	DET
ajbmeb-1978	10	24	consumer	consumer	NOUN
ajbmeb-1978	10	25	,	,	PUNCT
ajbmeb-1978	10	26	as	as	ADV
ajbmeb-1978	10	27	well	well	ADV
ajbmeb-1978	10	28	as	as	ADP
ajbmeb-1978	10	29	protecting	protect	VERB
ajbmeb-1978	10	30	the	the	DET
ajbmeb-1978	10	31	environment	environment	NOUN
ajbmeb-1978	10	32	and	and	CCONJ
ajbmeb-1978	10	33	natural	natural	ADJ
ajbmeb-1978	10	34	resources	resource	NOUN
ajbmeb-1978	10	35	in	in	ADP
ajbmeb-1978	10	36	the	the	DET
ajbmeb-1978	10	37	society	society	NOUN
ajbmeb-1978	10	38	in	in	ADP
ajbmeb-1978	10	39	which	which	PRON
ajbmeb-1978	10	40	it	it	PRON
ajbmeb-1978	10	41	operates	operate	VERB
ajbmeb-1978	10	42	.	.	PUNCT
ajbmeb-1978	11	1	searching	search	VERB
ajbmeb-1978	11	2	for	for	ADP
ajbmeb-1978	11	3	a	a	DET
ajbmeb-1978	11	4	fresh	fresh	ADJ
ajbmeb-1978	11	5	edge	edge	NOUN
ajbmeb-1978	11	6	in	in	ADP
ajbmeb-1978	11	7	the	the	DET
ajbmeb-1978	11	8	market	market	NOUN
ajbmeb-1978	11	9	,	,	PUNCT
ajbmeb-1978	11	10	which	which	PRON
ajbmeb-1978	11	11	caused	cause	VERB
ajbmeb-1978	11	12	the	the	DET
ajbmeb-1978	11	13	majority	majority	NOUN
ajbmeb-1978	11	14	of	of	ADP
ajbmeb-1978	11	15	them	they	PRON
ajbmeb-1978	11	16	to	to	PART
ajbmeb-1978	11	17	take	take	VERB
ajbmeb-1978	11	18	on	on	ADP
ajbmeb-1978	11	19	a	a	DET
ajbmeb-1978	11	20	distinct	distinct	ADJ
ajbmeb-1978	11	21	social	social	ADJ
ajbmeb-1978	11	22	role	role	NOUN
ajbmeb-1978	11	23	in	in	ADP
ajbmeb-1978	11	24	order	order	NOUN
ajbmeb-1978	11	25	to	to	PART
ajbmeb-1978	11	26	ensure	ensure	VERB
ajbmeb-1978	11	27	their	their	PRON
ajbmeb-1978	11	28	continued	continued	ADJ
ajbmeb-1978	11	29	existence	existence	NOUN
ajbmeb-1978	11	30	in	in	ADP
ajbmeb-1978	11	31	the	the	DET
ajbmeb-1978	11	32	market	market	NOUN
ajbmeb-1978	11	33	.	.	PUNCT
ajbmeb-1978	12	1	this	this	PRON
ajbmeb-1978	12	2	means	mean	VERB
ajbmeb-1978	12	3	that	that	SCONJ
ajbmeb-1978	12	4	businesses	business	NOUN
ajbmeb-1978	12	5	must	must	AUX
ajbmeb-1978	12	6	base	base	VERB
ajbmeb-1978	12	7	the	the	DET
ajbmeb-1978	12	8	majority	majority	NOUN
ajbmeb-1978	12	9	of	of	ADP
ajbmeb-1978	12	10	their	their	PRON
ajbmeb-1978	12	11	decisions	decision	NOUN
ajbmeb-1978	12	12	on	on	ADP
ajbmeb-1978	12	13	an	an	DET
ajbmeb-1978	12	14	ethical	ethical	ADJ
ajbmeb-1978	12	15	framework	framework	NOUN
ajbmeb-1978	12	16	that	that	PRON
ajbmeb-1978	12	17	restricts	restrict	VERB
ajbmeb-1978	12	18	the	the	DET
ajbmeb-1978	12	19	harm	harm	NOUN
ajbmeb-1978	12	20	that	that	SCONJ
ajbmeb-1978	12	21	their	their	PRON
ajbmeb-1978	12	22	operations	operation	NOUN
ajbmeb-1978	12	23	cause	cause	VERB
ajbmeb-1978	12	24	to	to	ADP
ajbmeb-1978	12	25	the	the	DET
ajbmeb-1978	12	26	environment	environment	NOUN
ajbmeb-1978	12	27	,	,	PUNCT
ajbmeb-1978	12	28	their	their	PRON
ajbmeb-1978	12	29	employees	employee	NOUN
ajbmeb-1978	12	30	,	,	PUNCT
ajbmeb-1978	12	31	and	and	CCONJ
ajbmeb-1978	12	32	the	the	DET
ajbmeb-1978	12	33	external	external	ADJ
ajbmeb-1978	12	34	society	society	NOUN
ajbmeb-1978	12	35	in	in	ADP
ajbmeb-1978	12	36	which	which	PRON
ajbmeb-1978	12	37	they	they	PRON
ajbmeb-1978	12	38	operate	operate	VERB
ajbmeb-1978	12	39	.	.	PUNCT
ajbmeb-1978	13	1	as	as	ADP
ajbmeb-1978	13	2	a	a	DET
ajbmeb-1978	13	3	result	result	NOUN
ajbmeb-1978	13	4	,	,	PUNCT
ajbmeb-1978	13	5	society	society	NOUN
ajbmeb-1978	13	6	as	as	ADP
ajbmeb-1978	13	7	a	a	DET
ajbmeb-1978	13	8	whole	whole	NOUN
ajbmeb-1978	13	9	has	have	AUX
ajbmeb-1978	13	10	must	must	AUX
ajbmeb-1978	13	11	base	base	VERB
ajbmeb-1978	13	12	the	the	DET
ajbmeb-1978	13	13	majority	majority	NOUN
ajbmeb-1978	13	14	of	of	ADP
ajbmeb-1978	13	15	their	their	PRON
ajbmeb-1978	13	16	decisions	decision	NOUN
ajbmeb-1978	13	17	on	on	ADP
ajbmeb-1978	13	18	an	an	DET
ajbmeb-1978	13	19	ethical	ethical	ADJ
ajbmeb-1978	13	20	framework	framework	NOUN
ajbmeb-1978	13	21	that	that	PRON
ajbmeb-1978	13	22	restricts	restrict	VERB
ajbmeb-1978	13	23	the	the	DET
ajbmeb-1978	13	24	harm	harm	NOUN
ajbmeb-1978	13	25	that	that	PRON
ajbmeb-1978	13	26	grown	grow	VERB
ajbmeb-1978	13	27	more	more	ADV
ajbmeb-1978	13	28	hopeful	hopeful	ADJ
ajbmeb-1978	13	29	that	that	SCONJ
ajbmeb-1978	13	30	these	these	DET
ajbmeb-1978	13	31	businesses	business	NOUN
ajbmeb-1978	13	32	will	will	AUX
ajbmeb-1978	13	33	improve	improve	VERB
ajbmeb-1978	13	34	their	their	PRON
ajbmeb-1978	13	35	quality	quality	NOUN
ajbmeb-1978	13	36	of	of	ADP
ajbmeb-1978	13	37	life	life	NOUN
ajbmeb-1978	13	38	and	and	CCONJ
ajbmeb-1978	13	39	contribute	contribute	VERB
ajbmeb-1978	13	40	to	to	ADP
ajbmeb-1978	13	41	their	their	PRON
ajbmeb-1978	13	42	growth	growth	NOUN
ajbmeb-1978	13	43	and	and	CCONJ
ajbmeb-1978	13	44	prosperity	prosperity	NOUN
ajbmeb-1978	13	45	.	.	PUNCT
ajbmeb-1978	14	1	2	2	X
ajbmeb-1978	14	2	.	.	X
ajbmeb-1978	14	3	literature	literature	NOUN
ajbmeb-1978	14	4	review	review	NOUN
ajbmeb-1978	14	5	2	2	NUM
ajbmeb-1978	14	6	-	-	SYM
ajbmeb-1978	14	7	1	1	NUM
ajbmeb-1978	14	8	concept	concept	NOUN
ajbmeb-1978	14	9	and	and	CCONJ
ajbmeb-1978	14	10	importance	importance	NOUN
ajbmeb-1978	14	11	of	of	ADP
ajbmeb-1978	14	12	social	social	ADJ
ajbmeb-1978	14	13	responsibility	responsibility	NOUN
ajbmeb-1978	14	14	:	:	PUNCT
ajbmeb-1978	14	15	researchers	researcher	NOUN
ajbmeb-1978	14	16	and	and	CCONJ
ajbmeb-1978	14	17	writers	writer	NOUN
ajbmeb-1978	14	18	have	have	VERB
ajbmeb-1978	14	19	differing	differ	VERB
ajbmeb-1978	14	20	views	view	NOUN
ajbmeb-1978	14	21	regarding	regard	VERB
ajbmeb-1978	14	22	the	the	DET
ajbmeb-1978	14	23	definition	definition	NOUN
ajbmeb-1978	14	24	of	of	ADP
ajbmeb-1978	14	25	social	social	ADJ
ajbmeb-1978	14	26	responsibility	responsibility	NOUN
ajbmeb-1978	14	27	.	.	PUNCT
ajbmeb-1978	15	1	for	for	ADP
ajbmeb-1978	15	2	example	example	NOUN
ajbmeb-1978	15	3	,	,	PUNCT
ajbmeb-1978	15	4	esfijani	esfijani	PROPN
ajbmeb-1978	15	5	believes	believe	VERB
ajbmeb-1978	15	6	that	that	SCONJ
ajbmeb-1978	15	7	social	social	ADJ
ajbmeb-1978	15	8	responsibility	responsibility	NOUN
ajbmeb-1978	15	9	is	be	AUX
ajbmeb-1978	15	10	the	the	DET
ajbmeb-1978	15	11	ongoing	ongoing	ADJ
ajbmeb-1978	15	12	commitment	commitment	NOUN
ajbmeb-1978	15	13	made	make	VERB
ajbmeb-1978	15	14	by	by	ADP
ajbmeb-1978	15	15	businesses	business	NOUN
ajbmeb-1978	15	16	and	and	CCONJ
ajbmeb-1978	15	17	entrepreneurs	entrepreneur	NOUN
ajbmeb-1978	15	18	to	to	PART
ajbmeb-1978	15	19	support	support	VERB
ajbmeb-1978	15	20	social	social	ADJ
ajbmeb-1978	15	21	and	and	CCONJ
ajbmeb-1978	15	22	economic	economic	ADJ
ajbmeb-1978	15	23	development	development	NOUN
ajbmeb-1978	15	24	while	while	SCONJ
ajbmeb-1978	15	25	enhancing	enhance	VERB
ajbmeb-1978	15	26	the	the	DET
ajbmeb-1978	15	27	standard	standard	NOUN
ajbmeb-1978	15	28	of	of	ADP
ajbmeb-1978	15	29	living	live	VERB
ajbmeb-1978	15	30	for	for	ADP
ajbmeb-1978	15	31	working	work	VERB
ajbmeb-1978	15	32	-	-	PUNCT
ajbmeb-1978	15	33	class	class	NOUN
ajbmeb-1978	15	34	people	people	NOUN
ajbmeb-1978	15	35	,	,	PUNCT
ajbmeb-1978	15	36	their	their	PRON
ajbmeb-1978	15	37	families	family	NOUN
ajbmeb-1978	15	38	,	,	PUNCT
ajbmeb-1978	15	39	and	and	CCONJ
ajbmeb-1978	15	40	the	the	DET
ajbmeb-1978	15	41	community	community	NOUN
ajbmeb-1978	15	42	at	at	ADP
ajbmeb-1978	15	43	large	large	ADJ
ajbmeb-1978	15	44	.	.	PUNCT
ajbmeb-1978	16	1	al	al	PROPN
ajbmeb-1978	16	2	-	-	PUNCT
ajbmeb-1978	16	3	zurfi	zurfi	PROPN
ajbmeb-1978	16	4	,	,	PUNCT
ajbmeb-1978	16	5	on	on	ADP
ajbmeb-1978	16	6	the	the	DET
ajbmeb-1978	16	7	other	other	ADJ
ajbmeb-1978	16	8	hand	hand	NOUN
ajbmeb-1978	16	9	,	,	PUNCT
ajbmeb-1978	16	10	believes	believe	VERB
ajbmeb-1978	16	11	that	that	SCONJ
ajbmeb-1978	16	12	social	social	ADJ
ajbmeb-1978	16	13	responsibility	responsibility	NOUN
ajbmeb-1978	16	14	has	have	VERB
ajbmeb-1978	16	15	deep	deep	ADJ
ajbmeb-1978	16	16	historical	historical	ADJ
ajbmeb-1978	16	17	roots	root	NOUN
ajbmeb-1978	16	18	.	.	PUNCT
ajbmeb-1978	17	1	the	the	DET
ajbmeb-1978	17	2	earliest	early	ADJ
ajbmeb-1978	17	3	sign	sign	NOUN
ajbmeb-1978	17	4	of	of	ADP
ajbmeb-1978	17	5	this	this	DET
ajbmeb-1978	17	6	idea	idea	NOUN
ajbmeb-1978	17	7	's	's	PART
ajbmeb-1978	17	8	birth	birth	NOUN
ajbmeb-1978	17	9	is	be	AUX
ajbmeb-1978	17	10	the	the	DET
ajbmeb-1978	17	11	rise	rise	NOUN
ajbmeb-1978	17	12	of	of	ADP
ajbmeb-1978	17	13	labor	labor	NOUN
ajbmeb-1978	17	14	unions	union	NOUN
ajbmeb-1978	17	15	and	and	CCONJ
ajbmeb-1978	17	16	organizations	organization	NOUN
ajbmeb-1978	17	17	following	follow	VERB
ajbmeb-1978	17	18	the	the	DET
ajbmeb-1978	17	19	industrial	industrial	ADJ
ajbmeb-1978	17	20	revolution	revolution	NOUN
ajbmeb-1978	17	21	,	,	PUNCT
ajbmeb-1978	17	22	which	which	PRON
ajbmeb-1978	17	23	started	start	VERB
ajbmeb-1978	17	24	in	in	ADP
ajbmeb-1978	17	25	the	the	DET
ajbmeb-1978	17	26	latter	latter	ADJ
ajbmeb-1978	17	27	part	part	NOUN
ajbmeb-1978	17	28	of	of	ADP
ajbmeb-1978	17	29	the	the	DET
ajbmeb-1978	17	30	eighteenth	eighteenth	ADJ
ajbmeb-1978	17	31	century	century	NOUN
ajbmeb-1978	17	32	.	.	PUNCT
ajbmeb-1978	18	1	between	between	ADP
ajbmeb-1978	18	2	the	the	DET
ajbmeb-1978	18	3	owners	owner	NOUN
ajbmeb-1978	18	4	and	and	CCONJ
ajbmeb-1978	18	5	the	the	DET
ajbmeb-1978	18	6	workers	worker	NOUN
ajbmeb-1978	18	7	(	(	PUNCT
ajbmeb-1978	18	8	abdullah	abdullah	PROPN
ajbmeb-1978	18	9	,	,	PUNCT
ajbmeb-1978	18	10	2021	2021	NUM
ajbmeb-1978	18	11	,	,	PUNCT
ajbmeb-1978	18	12	17	17	NUM
ajbmeb-1978	18	13	)	)	PUNCT
ajbmeb-1978	18	14	.	.	PUNCT
ajbmeb-1978	19	1	through	through	ADP
ajbmeb-1978	19	2	the	the	DET
ajbmeb-1978	19	3	introduction	introduction	NOUN
ajbmeb-1978	19	4	of	of	ADP
ajbmeb-1978	19	5	the	the	DET
ajbmeb-1978	19	6	classical	classical	ADJ
ajbmeb-1978	19	7	theory	theory	NOUN
ajbmeb-1978	19	8	,	,	PUNCT
ajbmeb-1978	19	9	which	which	PRON
ajbmeb-1978	19	10	is	be	AUX
ajbmeb-1978	19	11	predicated	predicate	VERB
ajbmeb-1978	19	12	on	on	ADP
ajbmeb-1978	19	13	the	the	DET
ajbmeb-1978	19	14	idea	idea	NOUN
ajbmeb-1978	19	15	that	that	SCONJ
ajbmeb-1978	19	16	an	an	DET
ajbmeb-1978	19	17	economic	economic	ADJ
ajbmeb-1978	19	18	unit	unit	NOUN
ajbmeb-1978	19	19	aims	aim	VERB
ajbmeb-1978	19	20	to	to	PART
ajbmeb-1978	19	21	maximize	maximize	VERB
ajbmeb-1978	19	22	its	its	PRON
ajbmeb-1978	19	23	profit	profit	NOUN
ajbmeb-1978	19	24	by	by	ADP
ajbmeb-1978	19	25	using	use	VERB
ajbmeb-1978	19	26	all	all	DET
ajbmeb-1978	19	27	available	available	ADJ
ajbmeb-1978	19	28	resources	resource	NOUN
ajbmeb-1978	19	29	and	and	CCONJ
ajbmeb-1978	19	30	energy	energy	NOUN
ajbmeb-1978	19	31	to	to	PART
ajbmeb-1978	19	32	accomplish	accomplish	VERB
ajbmeb-1978	19	33	its	its	PRON
ajbmeb-1978	19	34	objective	objective	NOUN
ajbmeb-1978	19	35	in	in	ADP
ajbmeb-1978	19	36	the	the	DET
ajbmeb-1978	19	37	most	most	ADV
ajbmeb-1978	19	38	efficient	efficient	ADJ
ajbmeb-1978	19	39	way	way	NOUN
ajbmeb-1978	19	40	possible	possible	ADJ
ajbmeb-1978	19	41	while	while	SCONJ
ajbmeb-1978	19	42	ensuring	ensure	VERB
ajbmeb-1978	19	43	that	that	SCONJ
ajbmeb-1978	19	44	its	its	PRON
ajbmeb-1978	19	45	profitability	profitability	NOUN
ajbmeb-1978	19	46	is	be	AUX
ajbmeb-1978	19	47	realized	realize	VERB
ajbmeb-1978	19	48	.	.	PUNCT
ajbmeb-1978	20	1	this	this	DET
ajbmeb-1978	20	2	strategy	strategy	NOUN
ajbmeb-1978	20	3	was	be	AUX
ajbmeb-1978	20	4	founded	found	VERB
ajbmeb-1978	20	5	on	on	ADP
ajbmeb-1978	20	6	the	the	DET
ajbmeb-1978	20	7	idea	idea	NOUN
ajbmeb-1978	20	8	that	that	SCONJ
ajbmeb-1978	20	9	economic	economic	ADJ
ajbmeb-1978	20	10	units	unit	NOUN
ajbmeb-1978	20	11	must	must	AUX
ajbmeb-1978	20	12	act	act	VERB
ajbmeb-1978	20	13	as	as	ADP
ajbmeb-1978	20	14	representatives	representative	NOUN
ajbmeb-1978	20	15	of	of	ADP
ajbmeb-1978	20	16	the	the	DET
ajbmeb-1978	20	17	shareholders	shareholder	NOUN
ajbmeb-1978	20	18	and	and	CCONJ
ajbmeb-1978	20	19	the	the	DET
ajbmeb-1978	20	20	general	general	ADJ
ajbmeb-1978	20	21	public	public	NOUN
ajbmeb-1978	20	22	,	,	PUNCT
ajbmeb-1978	20	23	which	which	PRON
ajbmeb-1978	20	24	means	mean	VERB
ajbmeb-1978	20	25	they	they	PRON
ajbmeb-1978	20	26	must	must	AUX
ajbmeb-1978	20	27	make	make	VERB
ajbmeb-1978	20	28	choices	choice	NOUN
ajbmeb-1978	20	29	that	that	PRON
ajbmeb-1978	20	30	result	result	VERB
ajbmeb-1978	20	31	in	in	ADP
ajbmeb-1978	20	32	a	a	DET
ajbmeb-1978	20	33	just	just	ADJ
ajbmeb-1978	20	34	balance	balance	NOUN
ajbmeb-1978	20	35	for	for	ADP
ajbmeb-1978	20	36	all	all	DET
ajbmeb-1978	20	37	parties	party	NOUN
ajbmeb-1978	20	38	involved	involve	VERB
ajbmeb-1978	20	39	—	—	PUNCT
ajbmeb-1978	20	40	shareholders	shareholder	NOUN
ajbmeb-1978	20	41	,	,	PUNCT
ajbmeb-1978	20	42	employees	employee	NOUN
ajbmeb-1978	20	43	,	,	PUNCT
ajbmeb-1978	20	44	suppliers	supplier	NOUN
ajbmeb-1978	20	45	,	,	PUNCT
ajbmeb-1978	20	46	consumers	consumer	NOUN
ajbmeb-1978	20	47	,	,	PUNCT
ajbmeb-1978	20	48	and	and	CCONJ
ajbmeb-1978	20	49	society	society	NOUN
ajbmeb-1978	20	50	at	at	ADP
ajbmeb-1978	20	51	large	large	ADJ
ajbmeb-1978	20	52	.	.	PUNCT
ajbmeb-1978	21	1	it	it	PRON
ajbmeb-1978	21	2	enables	enable	VERB
ajbmeb-1978	21	3	the	the	DET
ajbmeb-1978	21	4	economic	economic	ADJ
ajbmeb-1978	21	5	entity	entity	NOUN
ajbmeb-1978	21	6	to	to	PART
ajbmeb-1978	21	7	fulfill	fulfill	VERB
ajbmeb-1978	21	8	its	its	PRON
ajbmeb-1978	21	9	profit	profit	NOUN
ajbmeb-1978	21	10	-	-	PUNCT
ajbmeb-1978	21	11	making	make	VERB
ajbmeb-1978	21	12	objective	objective	NOUN
ajbmeb-1978	21	13	in	in	ADP
ajbmeb-1978	21	14	(	(	PUNCT
ajbmeb-1978	21	15	al	al	PROPN
ajbmeb-1978	21	16	-	-	PUNCT
ajbmeb-1978	21	17	zorfi	zorfi	PROPN
ajbmeb-1978	21	18	,	,	PUNCT
ajbmeb-1978	21	19	10	10	NUM
ajbmeb-1978	21	20	-	-	SYM
ajbmeb-1978	21	21	11	11	NUM
ajbmeb-1978	21	22	,	,	PUNCT
ajbmeb-1978	21	23	2018	2018	NUM
ajbmeb-1978	21	24	)	)	PUNCT
ajbmeb-1978	21	25	.	.	PUNCT
ajbmeb-1978	22	1	this	this	DET
ajbmeb-1978	22	2	article	article	NOUN
ajbmeb-1978	22	3	affirms	affirm	VERB
ajbmeb-1978	22	4	that	that	SCONJ
ajbmeb-1978	22	5	the	the	DET
ajbmeb-1978	22	6	economic	economic	ADJ
ajbmeb-1978	22	7	unit	unit	NOUN
ajbmeb-1978	22	8	's	's	PART
ajbmeb-1978	22	9	management	management	NOUN
ajbmeb-1978	22	10	is	be	AUX
ajbmeb-1978	22	11	in	in	ADP
ajbmeb-1978	22	12	charge	charge	NOUN
ajbmeb-1978	22	13	of	of	ADP
ajbmeb-1978	22	14	upholding	uphold	VERB
ajbmeb-1978	22	15	the	the	DET
ajbmeb-1978	22	16	rights	right	NOUN
ajbmeb-1978	22	17	of	of	ADP
ajbmeb-1978	22	18	various	various	ADJ
ajbmeb-1978	22	19	social	social	ADJ
ajbmeb-1978	22	20	groups	group	NOUN
ajbmeb-1978	22	21	as	as	ADV
ajbmeb-1978	22	22	well	well	ADV
ajbmeb-1978	22	23	as	as	ADP
ajbmeb-1978	22	24	a	a	DET
ajbmeb-1978	22	25	number	number	NOUN
ajbmeb-1978	22	26	of	of	ADP
ajbmeb-1978	22	27	environmental	environmental	ADJ
ajbmeb-1978	22	28	and	and	CCONJ
ajbmeb-1978	22	29	social	social	ADJ
ajbmeb-1978	22	30	objectives	objective	NOUN
ajbmeb-1978	22	31	that	that	PRON
ajbmeb-1978	22	32	advance	advance	VERB
ajbmeb-1978	22	33	the	the	DET
ajbmeb-1978	22	34	general	general	ADJ
ajbmeb-1978	22	35	welfare	welfare	NOUN
ajbmeb-1978	22	36	of	of	ADP
ajbmeb-1978	22	37	the	the	DET
ajbmeb-1978	22	38	community	community	NOUN
ajbmeb-1978	22	39	in	in	ADP
ajbmeb-1978	22	40	which	which	PRON
ajbmeb-1978	22	41	the	the	DET
ajbmeb-1978	22	42	economic	economic	ADJ
ajbmeb-1978	22	43	unit	unit	NOUN
ajbmeb-1978	22	44	works	work	VERB
ajbmeb-1978	22	45	.	.	PUNCT
ajbmeb-1978	23	1	(	(	PUNCT
ajbmeb-1978	23	2	esfijani	esfijani	PROPN
ajbmeb-1978	23	3	,	,	PUNCT
ajbmeb-1978	23	4	2014	2014	NUM
ajbmeb-1978	23	5	:	:	PUNCT
ajbmeb-1978	23	6	29	29	NUM
ajbmeb-1978	23	7	)	)	PUNCT
ajbmeb-1978	23	8	the	the	DET
ajbmeb-1978	23	9	following	follow	VERB
ajbmeb-1978	23	10	are	be	AUX
ajbmeb-1978	23	11	some	some	PRON
ajbmeb-1978	23	12	of	of	ADP
ajbmeb-1978	23	13	the	the	DET
ajbmeb-1978	23	14	definitions	definition	NOUN
ajbmeb-1978	23	15	of	of	ADP
ajbmeb-1978	23	16	social	social	ADJ
ajbmeb-1978	23	17	responsibility	responsibility	NOUN
ajbmeb-1978	23	18	that	that	SCONJ
ajbmeb-1978	23	19	various	various	ADJ
ajbmeb-1978	23	20	authors	author	NOUN
ajbmeb-1978	23	21	and	and	CCONJ
ajbmeb-1978	23	22	scholars	scholar	NOUN
ajbmeb-1978	23	23	have	have	AUX
ajbmeb-1978	23	24	come	come	VERB
ajbmeb-1978	23	25	up	up	ADP
ajbmeb-1978	23	26	with	with	ADP
ajbmeb-1978	23	27	:	:	PUNCT
ajbmeb-1978	23	28	(	(	PUNCT
ajbmeb-1978	23	29	al	al	PROPN
ajbmeb-1978	23	30	-	-	PUNCT
ajbmeb-1978	23	31	adhari	adhari	PROPN
ajbmeb-1978	23	32	,	,	PUNCT
ajbmeb-1978	23	33	2017	2017	NUM
ajbmeb-1978	23	34	)	)	PUNCT
ajbmeb-1978	23	35	according	accord	VERB
ajbmeb-1978	23	36	to	to	ADP
ajbmeb-1978	23	37	his	his	PRON
ajbmeb-1978	23	38	definition	definition	NOUN
ajbmeb-1978	23	39	,	,	PUNCT
ajbmeb-1978	23	40	it	it	PRON
ajbmeb-1978	23	41	is	be	AUX
ajbmeb-1978	23	42	a	a	DET
ajbmeb-1978	23	43	moral	moral	ADJ
ajbmeb-1978	23	44	obligation	obligation	NOUN
ajbmeb-1978	23	45	that	that	PRON
ajbmeb-1978	23	46	businesses	business	NOUN
ajbmeb-1978	23	47	have	have	VERB
ajbmeb-1978	23	48	to	to	ADP
ajbmeb-1978	23	49	the	the	DET
ajbmeb-1978	23	50	communities	community	NOUN
ajbmeb-1978	23	51	in	in	ADP
ajbmeb-1978	23	52	which	which	PRON
ajbmeb-1978	23	53	they	they	PRON
ajbmeb-1978	23	54	operate	operate	VERB
ajbmeb-1978	23	55	to	to	PART
ajbmeb-1978	23	56	rectify	rectify	VERB
ajbmeb-1978	23	57	the	the	DET
ajbmeb-1978	23	58	harm	harm	NOUN
ajbmeb-1978	23	59	that	that	SCONJ
ajbmeb-1978	23	60	their	their	PRON
ajbmeb-1978	23	61	activities	activity	NOUN
ajbmeb-1978	23	62	cause	cause	VERB
ajbmeb-1978	23	63	and	and	CCONJ
ajbmeb-1978	23	64	to	to	PART
ajbmeb-1978	23	65	forward	forward	VERB
ajbmeb-1978	23	66	the	the	DET
ajbmeb-1978	23	67	cause	cause	NOUN
ajbmeb-1978	23	68	of	of	ADP
ajbmeb-1978	23	69	social	social	ADJ
ajbmeb-1978	23	70	responsibility	responsibility	NOUN
ajbmeb-1978	23	71	.	.	PUNCT
ajbmeb-1978	24	1	enhance	enhance	VERB
ajbmeb-1978	24	2	the	the	DET
ajbmeb-1978	24	3	level	level	NOUN
ajbmeb-1978	24	4	of	of	ADP
ajbmeb-1978	24	5	living	live	VERB
ajbmeb-1978	24	6	for	for	ADP
ajbmeb-1978	24	7	those	those	PRON
ajbmeb-1978	24	8	in	in	ADP
ajbmeb-1978	24	9	the	the	DET
ajbmeb-1978	24	10	workforce	workforce	NOUN
ajbmeb-1978	24	11	,	,	PUNCT
ajbmeb-1978	24	12	the	the	DET
ajbmeb-1978	24	13	environment	environment	NOUN
ajbmeb-1978	24	14	,	,	PUNCT
ajbmeb-1978	24	15	and	and	CCONJ
ajbmeb-1978	24	16	society	society	NOUN
ajbmeb-1978	24	17	,	,	PUNCT
ajbmeb-1978	24	18	as	as	ADV
ajbmeb-1978	24	19	well	well	ADV
ajbmeb-1978	24	20	as	as	ADP
ajbmeb-1978	24	21	the	the	DET
ajbmeb-1978	24	22	caliber	caliber	NOUN
ajbmeb-1978	24	23	of	of	ADP
ajbmeb-1978	24	24	its	its	PRON
ajbmeb-1978	24	25	output	output	NOUN
ajbmeb-1978	24	26	,	,	PUNCT
ajbmeb-1978	24	27	(	(	PUNCT
ajbmeb-1978	24	28	al	al	PROPN
ajbmeb-1978	24	29	-	-	PUNCT
ajbmeb-1978	24	30	zurfi	zurfi	PROPN
ajbmeb-1978	24	31	,	,	PUNCT
ajbmeb-1978	24	32	2018	2018	NUM
ajbmeb-1978	24	33	)	)	PUNCT
ajbmeb-1978	24	34	mentioned	mention	VERB
ajbmeb-1978	24	35	social	social	ADJ
ajbmeb-1978	24	36	responsibility	responsibility	NOUN
ajbmeb-1978	24	37	in	in	ADP
ajbmeb-1978	24	38	passing	pass	VERB
ajbmeb-1978	24	39	and	and	CCONJ
ajbmeb-1978	24	40	provided	provide	VERB
ajbmeb-1978	24	41	non	non	ADJ
ajbmeb-1978	24	42	-	-	ADJ
ajbmeb-1978	24	43	financial	financial	ADJ
ajbmeb-1978	24	44	data	datum	NOUN
ajbmeb-1978	24	45	about	about	ADP
ajbmeb-1978	24	46	how	how	SCONJ
ajbmeb-1978	24	47	the	the	DET
ajbmeb-1978	24	48	unit	unit	NOUN
ajbmeb-1978	24	49	's	's	PART
ajbmeb-1978	24	50	decisions	decision	NOUN
ajbmeb-1978	24	51	affect	affect	VERB
ajbmeb-1978	24	52	society	society	NOUN
ajbmeb-1978	24	53	and	and	CCONJ
ajbmeb-1978	24	54	the	the	DET
ajbmeb-1978	24	55	environment	environment	NOUN
ajbmeb-1978	24	56	in	in	ADP
ajbmeb-1978	24	57	which	which	PRON
ajbmeb-1978	24	58	it	it	PRON
ajbmeb-1978	24	59	works	work	VERB
ajbmeb-1978	24	60	.	.	PUNCT
ajbmeb-1978	25	1	(	(	PUNCT
ajbmeb-1978	25	2	al	al	PROPN
ajbmeb-1978	25	3	-	-	PUNCT
ajbmeb-1978	25	4	zurfi	zurfi	PROPN
ajbmeb-1978	25	5	,	,	PUNCT
ajbmeb-1978	25	6	10	10	NUM
ajbmeb-1978	25	7	,	,	PUNCT
ajbmeb-1978	25	8	2018	2018	NUM
ajbmeb-1978	25	9	)	)	PUNCT
ajbmeb-1978	25	10	.	.	PUNCT
ajbmeb-1978	26	1	social	social	ADJ
ajbmeb-1978	26	2	responsibility	responsibility	NOUN
ajbmeb-1978	26	3	is	be	AUX
ajbmeb-1978	26	4	defined	define	VERB
ajbmeb-1978	26	5	by	by	ADP
ajbmeb-1978	26	6	jacob	jacob	PROPN
ajbmeb-1978	26	7	and	and	CCONJ
ajbmeb-1978	26	8	matar	matar	NOUN
ajbmeb-1978	26	9	as	as	SCONJ
ajbmeb-1978	26	10	follows	follow	VERB
ajbmeb-1978	26	11	:	:	PUNCT
ajbmeb-1978	26	12	the	the	DET
ajbmeb-1978	26	13	company	company	NOUN
ajbmeb-1978	26	14	community	community	NOUN
ajbmeb-1978	26	15	is	be	AUX
ajbmeb-1978	26	16	achieved	achieve	VERB
ajbmeb-1978	26	17	by	by	ADP
ajbmeb-1978	26	18	integrating	integrate	VERB
ajbmeb-1978	26	19	it	it	PRON
ajbmeb-1978	26	20	with	with	ADP
ajbmeb-1978	26	21	the	the	DET
ajbmeb-1978	26	22	company	company	NOUN
ajbmeb-1978	26	23	's	's	PART
ajbmeb-1978	26	24	activities	activity	NOUN
ajbmeb-1978	26	25	,	,	PUNCT
ajbmeb-1978	26	26	strategies	strategy	NOUN
ajbmeb-1978	26	27	,	,	PUNCT
ajbmeb-1978	26	28	concepts	concept	NOUN
ajbmeb-1978	26	29	,	,	PUNCT
ajbmeb-1978	26	30	and	and	CCONJ
ajbmeb-1978	26	31	goals	goal	NOUN
ajbmeb-1978	26	32	.	.	PUNCT
ajbmeb-1978	27	1	it	it	PRON
ajbmeb-1978	27	2	also	also	ADV
ajbmeb-1978	27	3	aims	aim	VERB
ajbmeb-1978	27	4	to	to	PART
ajbmeb-1978	27	5	add	add	VERB
ajbmeb-1978	27	6	american	american	ADJ
ajbmeb-1978	27	7	journal	journal	PROPN
ajbmeb-1978	27	8	of	of	ADP
ajbmeb-1978	27	9	business	business	NOUN
ajbmeb-1978	27	10	management	management	NOUN
ajbmeb-1978	27	11	,	,	PUNCT
ajbmeb-1978	27	12	economics	economic	NOUN
ajbmeb-1978	27	13	and	and	CCONJ
ajbmeb-1978	27	14	banking	banking	NOUN
ajbmeb-1978	27	15	volume	volume	NOUN
ajbmeb-1978	27	16	23	23	NUM
ajbmeb-1978	27	17	april	april	PROPN
ajbmeb-1978	27	18	2024	2024	NUM
ajbmeb-1978	27	19	p	p	NOUN
ajbmeb-1978	27	20	a	a	DET
ajbmeb-1978	27	21	g	g	NOUN
ajbmeb-1978	27	22	e	e	NOUN
ajbmeb-1978	27	23	|	|	ADV
ajbmeb-1978	27	24	18	18	NUM
ajbmeb-1978	27	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	27	26	value	value	NOUN
ajbmeb-1978	27	27	to	to	ADP
ajbmeb-1978	27	28	the	the	DET
ajbmeb-1978	27	29	company	company	NOUN
ajbmeb-1978	27	30	by	by	ADP
ajbmeb-1978	27	31	showcasing	showcase	VERB
ajbmeb-1978	27	32	the	the	DET
ajbmeb-1978	27	33	company	company	NOUN
ajbmeb-1978	27	34	's	's	PART
ajbmeb-1978	27	35	commitment	commitment	NOUN
ajbmeb-1978	27	36	to	to	ADP
ajbmeb-1978	27	37	its	its	PRON
ajbmeb-1978	27	38	responsibility	responsibility	NOUN
ajbmeb-1978	27	39	towards	towards	ADP
ajbmeb-1978	27	40	stakeholders	stakeholder	NOUN
ajbmeb-1978	27	41	and	and	CCONJ
ajbmeb-1978	27	42	proving	prove	VERB
ajbmeb-1978	27	43	that	that	SCONJ
ajbmeb-1978	27	44	by	by	ADP
ajbmeb-1978	27	45	means	mean	NOUN
ajbmeb-1978	27	46	of	of	ADP
ajbmeb-1978	27	47	integrated	integrated	ADJ
ajbmeb-1978	27	48	reporting	reporting	NOUN
ajbmeb-1978	27	49	(	(	PUNCT
ajbmeb-1978	27	50	jacob	jacob	PROPN
ajbmeb-1978	27	51	and	and	CCONJ
ajbmeb-1978	27	52	matar	matar	NOUN
ajbmeb-1978	27	53	,	,	PUNCT
ajbmeb-1978	27	54	2021:12	2021:12	NUM
ajbmeb-1978	27	55	)	)	PUNCT
ajbmeb-1978	27	56	.	.	PUNCT
ajbmeb-1978	28	1	according	accord	VERB
ajbmeb-1978	28	2	to	to	ADP
ajbmeb-1978	28	3	abdullah	abdullah	PROPN
ajbmeb-1978	28	4	(	(	PUNCT
ajbmeb-1978	28	5	2021	2021	NUM
ajbmeb-1978	28	6	)	)	PUNCT
ajbmeb-1978	28	7	,	,	PUNCT
ajbmeb-1978	28	8	social	social	ADJ
ajbmeb-1978	28	9	responsibility	responsibility	NOUN
ajbmeb-1978	28	10	is	be	AUX
ajbmeb-1978	28	11	a	a	DET
ajbmeb-1978	28	12	moral	moral	ADJ
ajbmeb-1978	28	13	duty	duty	NOUN
ajbmeb-1978	28	14	that	that	PRON
ajbmeb-1978	28	15	a	a	DET
ajbmeb-1978	28	16	business	business	NOUN
ajbmeb-1978	28	17	has	have	VERB
ajbmeb-1978	28	18	to	to	ADP
ajbmeb-1978	28	19	the	the	DET
ajbmeb-1978	28	20	people	people	NOUN
ajbmeb-1978	28	21	in	in	ADP
ajbmeb-1978	28	22	the	the	DET
ajbmeb-1978	28	23	community	community	NOUN
ajbmeb-1978	28	24	in	in	ADP
ajbmeb-1978	28	25	which	which	PRON
ajbmeb-1978	28	26	it	it	PRON
ajbmeb-1978	28	27	operates	operate	VERB
ajbmeb-1978	28	28	.	.	PUNCT
ajbmeb-1978	29	1	it	it	PRON
ajbmeb-1978	29	2	also	also	ADV
ajbmeb-1978	29	3	entails	entail	VERB
ajbmeb-1978	29	4	bearing	bearing	NOUN
ajbmeb-1978	29	5	and	and	CCONJ
ajbmeb-1978	29	6	resolving	resolve	VERB
ajbmeb-1978	29	7	any	any	DET
ajbmeb-1978	29	8	harm	harm	NOUN
ajbmeb-1978	29	9	that	that	PRON
ajbmeb-1978	29	10	may	may	AUX
ajbmeb-1978	29	11	come	come	VERB
ajbmeb-1978	29	12	to	to	ADP
ajbmeb-1978	29	13	them	they	PRON
ajbmeb-1978	29	14	as	as	ADP
ajbmeb-1978	29	15	a	a	DET
ajbmeb-1978	29	16	result	result	NOUN
ajbmeb-1978	29	17	of	of	ADP
ajbmeb-1978	29	18	the	the	DET
ajbmeb-1978	29	19	business	business	NOUN
ajbmeb-1978	29	20	's	's	PART
ajbmeb-1978	29	21	operations	operation	NOUN
ajbmeb-1978	29	22	,	,	PUNCT
ajbmeb-1978	29	23	as	as	ADV
ajbmeb-1978	29	24	well	well	ADV
ajbmeb-1978	29	25	as	as	ADP
ajbmeb-1978	29	26	improving	improve	VERB
ajbmeb-1978	29	27	the	the	DET
ajbmeb-1978	29	28	environment	environment	NOUN
ajbmeb-1978	29	29	and	and	CCONJ
ajbmeb-1978	29	30	the	the	DET
ajbmeb-1978	29	31	standard	standard	NOUN
ajbmeb-1978	29	32	of	of	ADP
ajbmeb-1978	29	33	living	live	VERB
ajbmeb-1978	29	34	for	for	ADP
ajbmeb-1978	29	35	employees	employee	NOUN
ajbmeb-1978	29	36	and	and	CCONJ
ajbmeb-1978	29	37	their	their	PRON
ajbmeb-1978	29	38	families	family	NOUN
ajbmeb-1978	29	39	.	.	PUNCT
ajbmeb-1978	30	1	(	(	PUNCT
ajbmeb-1978	30	2	abdullah	abdullah	PROPN
ajbmeb-1978	30	3	,	,	PUNCT
ajbmeb-1978	30	4	2021	2021	NUM
ajbmeb-1978	30	5	,	,	PUNCT
ajbmeb-1978	30	6	17	17	NUM
ajbmeb-1978	30	7	)	)	PUNCT
ajbmeb-1978	30	8	.	.	PUNCT
ajbmeb-1978	30	9	:	:	PUNCT
ajbmeb-1978	31	1	according	accord	VERB
ajbmeb-1978	31	2	to	to	ADP
ajbmeb-1978	31	3	the	the	DET
ajbmeb-1978	31	4	researchers	researcher	NOUN
ajbmeb-1978	31	5	,	,	PUNCT
ajbmeb-1978	31	6	social	social	ADJ
ajbmeb-1978	31	7	responsibility	responsibility	NOUN
ajbmeb-1978	31	8	can	can	AUX
ajbmeb-1978	31	9	be	be	AUX
ajbmeb-1978	31	10	defined	define	VERB
ajbmeb-1978	31	11	as	as	SCONJ
ajbmeb-1978	31	12	follows	follow	VERB
ajbmeb-1978	31	13	:	:	PUNCT
ajbmeb-1978	31	14	it	it	PRON
ajbmeb-1978	31	15	is	be	AUX
ajbmeb-1978	31	16	a	a	DET
ajbmeb-1978	31	17	collection	collection	NOUN
ajbmeb-1978	31	18	of	of	ADP
ajbmeb-1978	31	19	financial	financial	ADJ
ajbmeb-1978	31	20	and	and	CCONJ
ajbmeb-1978	31	21	non	non	ADJ
ajbmeb-1978	31	22	-	-	ADJ
ajbmeb-1978	31	23	financial	financial	ADJ
ajbmeb-1978	31	24	decisions	decision	NOUN
ajbmeb-1978	31	25	that	that	PRON
ajbmeb-1978	31	26	an	an	DET
ajbmeb-1978	31	27	organization	organization	NOUN
ajbmeb-1978	31	28	must	must	AUX
ajbmeb-1978	31	29	make	make	VERB
ajbmeb-1978	31	30	in	in	ADP
ajbmeb-1978	31	31	order	order	NOUN
ajbmeb-1978	31	32	to	to	PART
ajbmeb-1978	31	33	meet	meet	VERB
ajbmeb-1978	31	34	its	its	PRON
ajbmeb-1978	31	35	economic	economic	ADJ
ajbmeb-1978	31	36	objectives	objective	NOUN
ajbmeb-1978	31	37	and	and	CCONJ
ajbmeb-1978	31	38	the	the	DET
ajbmeb-1978	31	39	social	social	ADJ
ajbmeb-1978	31	40	objectives	objective	NOUN
ajbmeb-1978	31	41	of	of	ADP
ajbmeb-1978	31	42	the	the	DET
ajbmeb-1978	31	43	community	community	NOUN
ajbmeb-1978	31	44	in	in	ADP
ajbmeb-1978	31	45	which	which	PRON
ajbmeb-1978	31	46	it	it	PRON
ajbmeb-1978	31	47	operates	operate	VERB
ajbmeb-1978	31	48	,	,	PUNCT
ajbmeb-1978	31	49	either	either	CCONJ
ajbmeb-1978	31	50	voluntarily	voluntarily	ADV
ajbmeb-1978	31	51	(	(	PUNCT
ajbmeb-1978	31	52	due	due	ADP
ajbmeb-1978	31	53	to	to	ADP
ajbmeb-1978	31	54	ethical	ethical	ADJ
ajbmeb-1978	31	55	and	and	CCONJ
ajbmeb-1978	31	56	social	social	ADJ
ajbmeb-1978	31	57	considerations	consideration	NOUN
ajbmeb-1978	31	58	)	)	PUNCT
ajbmeb-1978	31	59	or	or	CCONJ
ajbmeb-1978	31	60	compulsorily	compulsorily	ADV
ajbmeb-1978	31	61	(	(	PUNCT
ajbmeb-1978	31	62	due	due	ADP
ajbmeb-1978	31	63	to	to	ADP
ajbmeb-1978	31	64	legal	legal	ADJ
ajbmeb-1978	31	65	requirements	requirement	NOUN
ajbmeb-1978	31	66	)	)	PUNCT
ajbmeb-1978	31	67	.	.	PUNCT
ajbmeb-1978	32	1	2	2	NUM
ajbmeb-1978	32	2	-	-	SYM
ajbmeb-1978	32	3	2	2	NUM
ajbmeb-1978	32	4	concept	concept	NOUN
ajbmeb-1978	32	5	and	and	CCONJ
ajbmeb-1978	32	6	importance	importance	NOUN
ajbmeb-1978	32	7	of	of	ADP
ajbmeb-1978	32	8	company	company	NOUN
ajbmeb-1978	32	9	value	value	NOUN
ajbmeb-1978	32	10	:	:	PUNCT
ajbmeb-1978	32	11	the	the	DET
ajbmeb-1978	32	12	scholars	scholar	NOUN
ajbmeb-1978	32	13	have	have	AUX
ajbmeb-1978	32	14	stated	state	VERB
ajbmeb-1978	32	15	a	a	DET
ajbmeb-1978	32	16	number	number	NOUN
ajbmeb-1978	32	17	of	of	ADP
ajbmeb-1978	32	18	definitions	definition	NOUN
ajbmeb-1978	32	19	pertaining	pertain	VERB
ajbmeb-1978	32	20	to	to	ADP
ajbmeb-1978	32	21	the	the	DET
ajbmeb-1978	32	22	company	company	NOUN
ajbmeb-1978	32	23	's	's	PART
ajbmeb-1978	32	24	worth	worth	NOUN
ajbmeb-1978	32	25	.	.	PUNCT
ajbmeb-1978	33	1	(	(	PUNCT
ajbmeb-1978	33	2	mubarak	mubarak	PROPN
ajbmeb-1978	33	3	2017	2017	NUM
ajbmeb-1978	33	4	)	)	PUNCT
ajbmeb-1978	33	5	defined	define	VERB
ajbmeb-1978	33	6	the	the	DET
ajbmeb-1978	33	7	company	company	NOUN
ajbmeb-1978	33	8	's	's	PART
ajbmeb-1978	33	9	value	value	NOUN
ajbmeb-1978	33	10	as	as	ADP
ajbmeb-1978	33	11	the	the	DET
ajbmeb-1978	33	12	present	present	ADJ
ajbmeb-1978	33	13	value	value	NOUN
ajbmeb-1978	33	14	of	of	ADP
ajbmeb-1978	33	15	discounted	discount	VERB
ajbmeb-1978	33	16	future	future	ADJ
ajbmeb-1978	33	17	cash	cash	NOUN
ajbmeb-1978	33	18	flows	flow	NOUN
ajbmeb-1978	33	19	resulting	result	VERB
ajbmeb-1978	33	20	from	from	ADP
ajbmeb-1978	33	21	investment	investment	NOUN
ajbmeb-1978	33	22	projects	project	NOUN
ajbmeb-1978	33	23	(	(	PUNCT
ajbmeb-1978	33	24	mubarak	mubarak	PROPN
ajbmeb-1978	33	25	2017	2017	NUM
ajbmeb-1978	33	26	:	:	PUNCT
ajbmeb-1978	33	27	232	232	NUM
ajbmeb-1978	33	28	)	)	PUNCT
ajbmeb-1978	33	29	.	.	PUNCT
ajbmeb-1978	34	1	lestari	lestari	PROPN
ajbmeb-1978	34	2	and	and	CCONJ
ajbmeb-1978	34	3	armaih	armaih	PROPN
ajbmeb-1978	34	4	(	(	PUNCT
ajbmeb-1978	34	5	lestari	lestari	PROPN
ajbmeb-1978	34	6	&	&	CCONJ
ajbmeb-1978	34	7	armayah	armayah	PROPN
ajbmeb-1978	34	8	)	)	PUNCT
ajbmeb-1978	34	9	stated	state	VERB
ajbmeb-1978	34	10	that	that	SCONJ
ajbmeb-1978	34	11	the	the	DET
ajbmeb-1978	34	12	market	market	NOUN
ajbmeb-1978	34	13	price	price	NOUN
ajbmeb-1978	34	14	of	of	ADP
ajbmeb-1978	34	15	the	the	DET
ajbmeb-1978	34	16	company	company	NOUN
ajbmeb-1978	34	17	's	's	PART
ajbmeb-1978	34	18	ordinary	ordinary	ADJ
ajbmeb-1978	34	19	shares	share	NOUN
ajbmeb-1978	34	20	determines	determine	VERB
ajbmeb-1978	34	21	the	the	DET
ajbmeb-1978	34	22	company	company	NOUN
ajbmeb-1978	34	23	's	's	PART
ajbmeb-1978	34	24	value	value	NOUN
ajbmeb-1978	34	25	and	and	CCONJ
ajbmeb-1978	34	26	reflects	reflect	VERB
ajbmeb-1978	34	27	the	the	DET
ajbmeb-1978	34	28	company	company	NOUN
ajbmeb-1978	34	29	's	's	PART
ajbmeb-1978	34	30	investments	investment	NOUN
ajbmeb-1978	34	31	,	,	PUNCT
ajbmeb-1978	34	32	financial	financial	ADJ
ajbmeb-1978	34	33	decisions	decision	NOUN
ajbmeb-1978	34	34	,	,	PUNCT
ajbmeb-1978	34	35	and	and	CCONJ
ajbmeb-1978	34	36	profit	profit	NOUN
ajbmeb-1978	34	37	distribution	distribution	NOUN
ajbmeb-1978	34	38	(	(	PUNCT
ajbmeb-1978	34	39	lestari	lestari	PROPN
ajbmeb-1978	34	40	&	&	CCONJ
ajbmeb-1978	34	41	armayah	armayah	PROPN
ajbmeb-1978	34	42	,	,	PUNCT
ajbmeb-1978	34	43	2016:7	2016:7	NUM
ajbmeb-1978	34	44	)	)	PUNCT
ajbmeb-1978	34	45	.	.	PUNCT
ajbmeb-1978	35	1	fajaria	fajaria	PROPN
ajbmeb-1978	35	2	and	and	CCONJ
ajbmeb-1978	35	3	isnalita	isnalita	PROPN
ajbmeb-1978	35	4	stated	state	VERB
ajbmeb-1978	35	5	(	(	PUNCT
ajbmeb-1978	35	6	fajaria	fajaria	PROPN
ajbmeb-1978	35	7	&	&	CCONJ
ajbmeb-1978	35	8	isnalita	isnalita	PROPN
ajbmeb-1978	35	9	,	,	PUNCT
ajbmeb-1978	35	10	)	)	PUNCT
ajbmeb-1978	35	11	that	that	SCONJ
ajbmeb-1978	35	12	the	the	DET
ajbmeb-1978	35	13	company	company	NOUN
ajbmeb-1978	35	14	's	's	PART
ajbmeb-1978	35	15	value	value	NOUN
ajbmeb-1978	35	16	is	be	AUX
ajbmeb-1978	35	17	the	the	DET
ajbmeb-1978	35	18	amount	amount	NOUN
ajbmeb-1978	35	19	that	that	PRON
ajbmeb-1978	35	20	the	the	DET
ajbmeb-1978	35	21	anticipated	anticipated	ADJ
ajbmeb-1978	35	22	buyer	buyer	NOUN
ajbmeb-1978	35	23	will	will	AUX
ajbmeb-1978	35	24	offer	offer	VERB
ajbmeb-1978	35	25	to	to	PART
ajbmeb-1978	35	26	purchase	purchase	VERB
ajbmeb-1978	35	27	the	the	DET
ajbmeb-1978	35	28	business	business	NOUN
ajbmeb-1978	35	29	,	,	PUNCT
ajbmeb-1978	35	30	if	if	SCONJ
ajbmeb-1978	35	31	it	it	PRON
ajbmeb-1978	35	32	is	be	AUX
ajbmeb-1978	35	33	sold	sell	VERB
ajbmeb-1978	35	34	(	(	PUNCT
ajbmeb-1978	35	35	fajaria	fajaria	PROPN
ajbmeb-1978	35	36	&	&	CCONJ
ajbmeb-1978	35	37	isnalita	isnalita	PROPN
ajbmeb-1978	35	38	,	,	PUNCT
ajbmeb-1978	35	39	there	there	PRON
ajbmeb-1978	35	40	are	be	VERB
ajbmeb-1978	35	41	many	many	ADJ
ajbmeb-1978	35	42	indicators	indicator	NOUN
ajbmeb-1978	35	43	through	through	ADP
ajbmeb-1978	35	44	which	which	PRON
ajbmeb-1978	35	45	the	the	DET
ajbmeb-1978	35	46	value	value	NOUN
ajbmeb-1978	35	47	of	of	ADP
ajbmeb-1978	35	48	the	the	DET
ajbmeb-1978	35	49	company	company	NOUN
ajbmeb-1978	35	50	can	can	AUX
ajbmeb-1978	35	51	be	be	AUX
ajbmeb-1978	35	52	maximized	maximize	VERB
ajbmeb-1978	35	53	.	.	PUNCT
ajbmeb-1978	36	1	my	my	PRON
ajbmeb-1978	36	2	agency	agency	NOUN
ajbmeb-1978	36	3	:	:	PUNCT
ajbmeb-1978	36	4	(	(	PUNCT
ajbmeb-1978	36	5	al	al	PROPN
ajbmeb-1978	36	6	-	-	PUNCT
ajbmeb-1978	36	7	moussawi	moussawi	PROPN
ajbmeb-1978	36	8	,	,	PUNCT
ajbmeb-1978	36	9	2017	2017	NUM
ajbmeb-1978	36	10	,	,	PUNCT
ajbmeb-1978	36	11	95	95	NUM
ajbmeb-1978	36	12	-	-	SYM
ajbmeb-1978	36	13	98	98	NUM
ajbmeb-1978	36	14	)	)	PUNCT
ajbmeb-1978	36	15	1	1	NUM
ajbmeb-1978	36	16	.	.	PUNCT
ajbmeb-1978	36	17	competitive	competitive	ADJ
ajbmeb-1978	36	18	advantage	advantage	NOUN
ajbmeb-1978	36	19	index	index	NOUN
ajbmeb-1978	36	20	:	:	PUNCT
ajbmeb-1978	36	21	the	the	DET
ajbmeb-1978	36	22	idea	idea	NOUN
ajbmeb-1978	36	23	of	of	ADP
ajbmeb-1978	36	24	a	a	DET
ajbmeb-1978	36	25	competitive	competitive	ADJ
ajbmeb-1978	36	26	advantage	advantage	NOUN
ajbmeb-1978	36	27	refers	refer	VERB
ajbmeb-1978	36	28	to	to	ADP
ajbmeb-1978	36	29	what	what	PRON
ajbmeb-1978	36	30	a	a	DET
ajbmeb-1978	36	31	business	business	NOUN
ajbmeb-1978	36	32	may	may	AUX
ajbmeb-1978	36	33	do	do	AUX
ajbmeb-1978	36	34	by	by	ADP
ajbmeb-1978	36	35	maintaining	maintain	VERB
ajbmeb-1978	36	36	a	a	DET
ajbmeb-1978	36	37	high	high	ADJ
ajbmeb-1978	36	38	level	level	NOUN
ajbmeb-1978	36	39	of	of	ADP
ajbmeb-1978	36	40	output	output	NOUN
ajbmeb-1978	36	41	and	and	CCONJ
ajbmeb-1978	36	42	profits	profit	NOUN
ajbmeb-1978	36	43	in	in	ADP
ajbmeb-1978	36	44	exchange	exchange	NOUN
ajbmeb-1978	36	45	,	,	PUNCT
ajbmeb-1978	36	46	cutting	cut	VERB
ajbmeb-1978	36	47	expenses	expense	NOUN
ajbmeb-1978	36	48	and	and	CCONJ
ajbmeb-1978	36	49	growing	grow	VERB
ajbmeb-1978	36	50	its	its	PRON
ajbmeb-1978	36	51	market	market	NOUN
ajbmeb-1978	36	52	share	share	NOUN
ajbmeb-1978	36	53	without	without	ADP
ajbmeb-1978	36	54	doing	do	VERB
ajbmeb-1978	36	55	so	so	ADV
ajbmeb-1978	36	56	at	at	ADP
ajbmeb-1978	36	57	the	the	DET
ajbmeb-1978	36	58	price	price	NOUN
ajbmeb-1978	36	59	of	of	ADP
ajbmeb-1978	36	60	earnings	earning	NOUN
ajbmeb-1978	36	61	and	and	CCONJ
ajbmeb-1978	36	62	quality	quality	NOUN
ajbmeb-1978	36	63	.	.	PUNCT
ajbmeb-1978	37	1	2	2	X
ajbmeb-1978	37	2	.	.	X
ajbmeb-1978	37	3	market	market	NOUN
ajbmeb-1978	37	4	share	share	NOUN
ajbmeb-1978	37	5	index	index	NOUN
ajbmeb-1978	37	6	:	:	PUNCT
ajbmeb-1978	37	7	the	the	DET
ajbmeb-1978	37	8	degree	degree	NOUN
ajbmeb-1978	37	9	of	of	ADP
ajbmeb-1978	37	10	a	a	DET
ajbmeb-1978	37	11	company	company	NOUN
ajbmeb-1978	37	12	's	's	PART
ajbmeb-1978	37	13	production	production	NOUN
ajbmeb-1978	37	14	and	and	CCONJ
ajbmeb-1978	37	15	marketing	marketing	NOUN
ajbmeb-1978	37	16	efficiency	efficiency	NOUN
ajbmeb-1978	37	17	,	,	PUNCT
ajbmeb-1978	37	18	as	as	SCONJ
ajbmeb-1978	37	19	measured	measure	VERB
ajbmeb-1978	37	20	by	by	ADP
ajbmeb-1978	37	21	the	the	DET
ajbmeb-1978	37	22	volume	volume	NOUN
ajbmeb-1978	37	23	of	of	ADP
ajbmeb-1978	37	24	sales	sale	NOUN
ajbmeb-1978	37	25	in	in	ADP
ajbmeb-1978	37	26	the	the	DET
ajbmeb-1978	37	27	market	market	NOUN
ajbmeb-1978	37	28	relative	relative	ADJ
ajbmeb-1978	37	29	to	to	ADP
ajbmeb-1978	37	30	the	the	DET
ajbmeb-1978	37	31	total	total	ADJ
ajbmeb-1978	37	32	sales	sale	NOUN
ajbmeb-1978	37	33	of	of	ADP
ajbmeb-1978	37	34	the	the	DET
ajbmeb-1978	37	35	same	same	ADJ
ajbmeb-1978	37	36	firms	firm	NOUN
ajbmeb-1978	37	37	in	in	ADP
ajbmeb-1978	37	38	the	the	DET
ajbmeb-1978	37	39	industry	industry	NOUN
ajbmeb-1978	37	40	,	,	PUNCT
ajbmeb-1978	37	41	is	be	AUX
ajbmeb-1978	37	42	known	know	VERB
ajbmeb-1978	37	43	as	as	ADP
ajbmeb-1978	37	44	its	its	PRON
ajbmeb-1978	37	45	market	market	NOUN
ajbmeb-1978	37	46	share	share	NOUN
ajbmeb-1978	37	47	.	.	PUNCT
ajbmeb-1978	38	1	the	the	DET
ajbmeb-1978	38	2	top	top	ADJ
ajbmeb-1978	38	3	businesses	business	NOUN
ajbmeb-1978	38	4	that	that	PRON
ajbmeb-1978	38	5	are	be	AUX
ajbmeb-1978	38	6	able	able	ADJ
ajbmeb-1978	38	7	to	to	PART
ajbmeb-1978	38	8	influence	influence	VERB
ajbmeb-1978	38	9	and	and	CCONJ
ajbmeb-1978	38	10	dominate	dominate	VERB
ajbmeb-1978	38	11	the	the	DET
ajbmeb-1978	38	12	market	market	NOUN
ajbmeb-1978	38	13	are	be	AUX
ajbmeb-1978	38	14	those	those	PRON
ajbmeb-1978	38	15	with	with	ADP
ajbmeb-1978	38	16	the	the	DET
ajbmeb-1978	38	17	biggest	big	ADJ
ajbmeb-1978	38	18	market	market	NOUN
ajbmeb-1978	38	19	shares	share	NOUN
ajbmeb-1978	38	20	.	.	PUNCT
ajbmeb-1978	39	1	3	3	X
ajbmeb-1978	39	2	.	.	X
ajbmeb-1978	39	3	trademark	trademark	NOUN
ajbmeb-1978	39	4	index	index	NOUN
ajbmeb-1978	39	5	:	:	PUNCT
ajbmeb-1978	39	6	most	most	ADJ
ajbmeb-1978	39	7	businesses	business	NOUN
ajbmeb-1978	39	8	rely	rely	VERB
ajbmeb-1978	39	9	on	on	ADP
ajbmeb-1978	39	10	their	their	PRON
ajbmeb-1978	39	11	trademark	trademark	NOUN
ajbmeb-1978	39	12	to	to	PART
ajbmeb-1978	39	13	set	set	VERB
ajbmeb-1978	39	14	their	their	PRON
ajbmeb-1978	39	15	product	product	NOUN
ajbmeb-1978	39	16	apart	apart	ADV
ajbmeb-1978	39	17	from	from	ADP
ajbmeb-1978	39	18	that	that	PRON
ajbmeb-1978	39	19	of	of	ADP
ajbmeb-1978	39	20	other	other	ADJ
ajbmeb-1978	39	21	businesses	business	NOUN
ajbmeb-1978	39	22	operating	operate	VERB
ajbmeb-1978	39	23	in	in	ADP
ajbmeb-1978	39	24	the	the	DET
ajbmeb-1978	39	25	same	same	ADJ
ajbmeb-1978	39	26	sector	sector	NOUN
ajbmeb-1978	39	27	.	.	PUNCT
ajbmeb-1978	39	28	"	"	PUNCT
ajbmeb-1978	40	1	the	the	DET
ajbmeb-1978	40	2	company	company	NOUN
ajbmeb-1978	40	3	's	's	PART
ajbmeb-1978	40	4	trademark	trademark	NOUN
ajbmeb-1978	40	5	is	be	AUX
ajbmeb-1978	40	6	a	a	DET
ajbmeb-1978	40	7	valuable	valuable	ADJ
ajbmeb-1978	40	8	intangible	intangible	ADJ
ajbmeb-1978	40	9	asset	asset	NOUN
ajbmeb-1978	40	10	that	that	PRON
ajbmeb-1978	40	11	gives	give	VERB
ajbmeb-1978	40	12	it	it	PRON
ajbmeb-1978	40	13	a	a	DET
ajbmeb-1978	40	14	competitive	competitive	ADJ
ajbmeb-1978	40	15	edge	edge	NOUN
ajbmeb-1978	40	16	in	in	ADP
ajbmeb-1978	40	17	the	the	DET
ajbmeb-1978	40	18	market	market	NOUN
ajbmeb-1978	40	19	and	and	CCONJ
ajbmeb-1978	40	20	helps	help	VERB
ajbmeb-1978	40	21	it	it	PRON
ajbmeb-1978	40	22	build	build	VERB
ajbmeb-1978	40	23	a	a	DET
ajbmeb-1978	40	24	strong	strong	ADJ
ajbmeb-1978	40	25	brand	brand	NOUN
ajbmeb-1978	40	26	..	..	PUNCT
ajbmeb-1978	41	1	4	4	X
ajbmeb-1978	41	2	.	.	X
ajbmeb-1978	41	3	economic	economic	ADJ
ajbmeb-1978	41	4	value	value	NOUN
ajbmeb-1978	41	5	added	add	VERB
ajbmeb-1978	41	6	index	index	NOUN
ajbmeb-1978	41	7	:	:	PUNCT
ajbmeb-1978	41	8	it	it	PRON
ajbmeb-1978	41	9	refers	refer	VERB
ajbmeb-1978	41	10	to	to	ADP
ajbmeb-1978	41	11	an	an	DET
ajbmeb-1978	41	12	accounting	accounting	NOUN
ajbmeb-1978	41	13	measure	measure	NOUN
ajbmeb-1978	41	14	of	of	ADP
ajbmeb-1978	41	15	the	the	DET
ajbmeb-1978	41	16	operation	operation	NOUN
ajbmeb-1978	41	17	's	's	PART
ajbmeb-1978	41	18	performance	performance	NOUN
ajbmeb-1978	41	19	as	as	SCONJ
ajbmeb-1978	41	20	it	it	PRON
ajbmeb-1978	41	21	currently	currently	ADV
ajbmeb-1978	41	22	exists	exist	VERB
ajbmeb-1978	41	23	,	,	PUNCT
ajbmeb-1978	41	24	which	which	PRON
ajbmeb-1978	41	25	is	be	AUX
ajbmeb-1978	41	26	an	an	DET
ajbmeb-1978	41	27	accounting	accounting	NOUN
ajbmeb-1978	41	28	measure	measure	NOUN
ajbmeb-1978	41	29	of	of	ADP
ajbmeb-1978	41	30	income	income	NOUN
ajbmeb-1978	41	31	less	less	ADJ
ajbmeb-1978	41	32	the	the	DET
ajbmeb-1978	41	33	necessary	necessary	ADJ
ajbmeb-1978	41	34	accounting	accounting	NOUN
ajbmeb-1978	41	35	return	return	NOUN
ajbmeb-1978	41	36	needed	need	VERB
ajbmeb-1978	41	37	to	to	PART
ajbmeb-1978	41	38	calculate	calculate	VERB
ajbmeb-1978	41	39	the	the	DET
ajbmeb-1978	41	40	amount	amount	NOUN
ajbmeb-1978	41	41	of	of	ADP
ajbmeb-1978	41	42	capital	capital	NOUN
ajbmeb-1978	41	43	invested	invest	VERB
ajbmeb-1978	41	44	.	.	PUNCT
ajbmeb-1978	42	1	because	because	SCONJ
ajbmeb-1978	42	2	it	it	PRON
ajbmeb-1978	42	3	does	do	AUX
ajbmeb-1978	42	4	not	not	PART
ajbmeb-1978	42	5	include	include	VERB
ajbmeb-1978	42	6	the	the	DET
ajbmeb-1978	42	7	cost	cost	NOUN
ajbmeb-1978	42	8	of	of	ADP
ajbmeb-1978	42	9	invested	invest	VERB
ajbmeb-1978	42	10	capital	capital	NOUN
ajbmeb-1978	42	11	,	,	PUNCT
ajbmeb-1978	42	12	the	the	DET
ajbmeb-1978	42	13	added	add	VERB
ajbmeb-1978	42	14	economic	economic	ADJ
ajbmeb-1978	42	15	value	value	NOUN
ajbmeb-1978	42	16	serves	serve	VERB
ajbmeb-1978	42	17	as	as	ADP
ajbmeb-1978	42	18	a	a	DET
ajbmeb-1978	42	19	measure	measure	NOUN
ajbmeb-1978	42	20	of	of	ADP
ajbmeb-1978	42	21	evaluating	evaluate	VERB
ajbmeb-1978	42	22	performance	performance	NOUN
ajbmeb-1978	42	23	that	that	SCONJ
ajbmeb-1978	42	24	beyond	beyond	ADP
ajbmeb-1978	42	25	the	the	DET
ajbmeb-1978	42	26	limitations	limitation	NOUN
ajbmeb-1978	42	27	of	of	ADP
ajbmeb-1978	42	28	traditional	traditional	ADJ
ajbmeb-1978	42	29	criteria	criterion	NOUN
ajbmeb-1978	42	30	.	.	PUNCT
ajbmeb-1978	43	1	specifically	specifically	ADV
ajbmeb-1978	43	2	,	,	PUNCT
ajbmeb-1978	43	3	it	it	PRON
ajbmeb-1978	43	4	demonstrates	demonstrate	VERB
ajbmeb-1978	43	5	that	that	SCONJ
ajbmeb-1978	43	6	the	the	DET
ajbmeb-1978	43	7	profit	profit	NOUN
ajbmeb-1978	43	8	realized	realize	VERB
ajbmeb-1978	43	9	exceeds	exceed	VERB
ajbmeb-1978	43	10	the	the	DET
ajbmeb-1978	43	11	cost	cost	NOUN
ajbmeb-1978	43	12	of	of	ADP
ajbmeb-1978	43	13	capital	capital	NOUN
ajbmeb-1978	43	14	.	.	PUNCT
ajbmeb-1978	44	1	(	(	PUNCT
ajbmeb-1978	44	2	al	al	NOUN
ajbmeb-1978	44	3	-	-	PUNCT
ajbmeb-1978	44	4	ghalabi	ghalabi	NOUN
ajbmeb-1978	44	5	:	:	PUNCT
ajbmeb-1978	44	6	6	6	NUM
ajbmeb-1978	44	7	:	:	SYM
ajbmeb-1978	44	8	2017	2017	NUM
ajbmeb-1978	44	9	)	)	PUNCT
ajbmeb-1978	44	10	2	2	NUM
ajbmeb-1978	44	11	-	-	SYM
ajbmeb-1978	44	12	3	3	NUM
ajbmeb-1978	44	13	social	social	ADJ
ajbmeb-1978	44	14	responsibility	responsibility	NOUN
ajbmeb-1978	44	15	and	and	CCONJ
ajbmeb-1978	44	16	its	its	PRON
ajbmeb-1978	44	17	role	role	NOUN
ajbmeb-1978	44	18	in	in	ADP
ajbmeb-1978	44	19	improving	improve	VERB
ajbmeb-1978	44	20	the	the	DET
ajbmeb-1978	44	21	value	value	NOUN
ajbmeb-1978	44	22	of	of	ADP
ajbmeb-1978	44	23	the	the	DET
ajbmeb-1978	44	24	company	company	NOUN
ajbmeb-1978	44	25	:	:	PUNCT
ajbmeb-1978	44	26	there	there	PRON
ajbmeb-1978	44	27	have	have	AUX
ajbmeb-1978	44	28	been	be	AUX
ajbmeb-1978	44	29	significant	significant	ADJ
ajbmeb-1978	44	30	changes	change	NOUN
ajbmeb-1978	44	31	in	in	ADP
ajbmeb-1978	44	32	the	the	DET
ajbmeb-1978	44	33	business	business	NOUN
ajbmeb-1978	44	34	environment	environment	NOUN
ajbmeb-1978	44	35	that	that	PRON
ajbmeb-1978	44	36	have	have	AUX
ajbmeb-1978	44	37	impacted	impact	VERB
ajbmeb-1978	44	38	many	many	ADJ
ajbmeb-1978	44	39	facets	facet	NOUN
ajbmeb-1978	44	40	of	of	ADP
ajbmeb-1978	44	41	life	life	NOUN
ajbmeb-1978	44	42	.	.	PUNCT
ajbmeb-1978	45	1	these	these	DET
ajbmeb-1978	45	2	changes	change	NOUN
ajbmeb-1978	45	3	have	have	AUX
ajbmeb-1978	45	4	affected	affect	VERB
ajbmeb-1978	45	5	the	the	DET
ajbmeb-1978	45	6	progress	progress	NOUN
ajbmeb-1978	45	7	,	,	PUNCT
ajbmeb-1978	45	8	growth	growth	NOUN
ajbmeb-1978	45	9	,	,	PUNCT
ajbmeb-1978	45	10	and	and	CCONJ
ajbmeb-1978	45	11	development	development	NOUN
ajbmeb-1978	45	12	of	of	ADP
ajbmeb-1978	45	13	all	all	DET
ajbmeb-1978	45	14	companies	company	NOUN
ajbmeb-1978	45	15	,	,	PUNCT
ajbmeb-1978	45	16	including	include	VERB
ajbmeb-1978	45	17	industrial	industrial	ADJ
ajbmeb-1978	45	18	ones	one	NOUN
ajbmeb-1978	45	19	.	.	PUNCT
ajbmeb-1978	46	1	as	as	ADP
ajbmeb-1978	46	2	a	a	DET
ajbmeb-1978	46	3	result	result	NOUN
ajbmeb-1978	46	4	,	,	PUNCT
ajbmeb-1978	46	5	they	they	PRON
ajbmeb-1978	46	6	have	have	AUX
ajbmeb-1978	46	7	had	have	VERB
ajbmeb-1978	46	8	an	an	DET
ajbmeb-1978	46	9	impact	impact	NOUN
ajbmeb-1978	46	10	on	on	ADP
ajbmeb-1978	46	11	the	the	DET
ajbmeb-1978	46	12	coordination	coordination	NOUN
ajbmeb-1978	46	13	of	of	ADP
ajbmeb-1978	46	14	social	social	ADJ
ajbmeb-1978	46	15	relations	relation	NOUN
ajbmeb-1978	46	16	and	and	CCONJ
ajbmeb-1978	46	17	the	the	DET
ajbmeb-1978	46	18	american	american	ADJ
ajbmeb-1978	46	19	journal	journal	PROPN
ajbmeb-1978	46	20	of	of	ADP
ajbmeb-1978	46	21	business	business	NOUN
ajbmeb-1978	46	22	management	management	NOUN
ajbmeb-1978	46	23	,	,	PUNCT
ajbmeb-1978	46	24	economics	economic	NOUN
ajbmeb-1978	46	25	and	and	CCONJ
ajbmeb-1978	46	26	banking	banking	NOUN
ajbmeb-1978	46	27	volume	volume	NOUN
ajbmeb-1978	46	28	23	23	NUM
ajbmeb-1978	46	29	april	april	PROPN
ajbmeb-1978	46	30	2024	2024	NUM
ajbmeb-1978	46	31	p	p	NOUN
ajbmeb-1978	46	32	a	a	DET
ajbmeb-1978	46	33	g	g	NOUN
ajbmeb-1978	46	34	e	e	NOUN
ajbmeb-1978	46	35	|	|	ADV
ajbmeb-1978	46	36	19	19	NUM
ajbmeb-1978	46	37	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	46	38	structure	structure	NOUN
ajbmeb-1978	46	39	of	of	ADP
ajbmeb-1978	46	40	values	value	NOUN
ajbmeb-1978	46	41	in	in	ADP
ajbmeb-1978	46	42	many	many	ADJ
ajbmeb-1978	46	43	nations	nation	NOUN
ajbmeb-1978	46	44	.	.	PUNCT
ajbmeb-1978	47	1	as	as	ADP
ajbmeb-1978	47	2	a	a	DET
ajbmeb-1978	47	3	result	result	NOUN
ajbmeb-1978	47	4	,	,	PUNCT
ajbmeb-1978	47	5	in	in	ADP
ajbmeb-1978	47	6	light	light	NOUN
ajbmeb-1978	47	7	of	of	ADP
ajbmeb-1978	47	8	these	these	DET
ajbmeb-1978	47	9	advancements	advancement	NOUN
ajbmeb-1978	47	10	,	,	PUNCT
ajbmeb-1978	47	11	social	social	ADJ
ajbmeb-1978	47	12	responsibility	responsibility	NOUN
ajbmeb-1978	47	13	has	have	AUX
ajbmeb-1978	47	14	gained	gain	VERB
ajbmeb-1978	47	15	prominence	prominence	NOUN
ajbmeb-1978	47	16	.	.	PUNCT
ajbmeb-1978	48	1	(	(	PUNCT
ajbmeb-1978	48	2	wirl	wirl	VERB
ajbmeb-1978	48	3	2013;229	2013;229	NUM
ajbmeb-1978	48	4	)	)	PUNCT
ajbmeb-1978	48	5	.	.	PUNCT
ajbmeb-1978	49	1	the	the	DET
ajbmeb-1978	49	2	american	american	PROPN
ajbmeb-1978	49	3	scientist	scientist	NOUN
ajbmeb-1978	49	4	james	james	PROPN
ajbmeb-1978	49	5	tobin	tobin	PROPN
ajbmeb-1978	49	6	created	create	VERB
ajbmeb-1978	49	7	this	this	DET
ajbmeb-1978	49	8	model	model	NOUN
ajbmeb-1978	49	9	in	in	ADP
ajbmeb-1978	49	10	the	the	DET
ajbmeb-1978	49	11	1960s	1960	NOUN
ajbmeb-1978	49	12	,	,	PUNCT
ajbmeb-1978	49	13	or	or	CCONJ
ajbmeb-1978	49	14	1969	1969	NUM
ajbmeb-1978	49	15	,	,	PUNCT
ajbmeb-1978	49	16	and	and	CCONJ
ajbmeb-1978	49	17	it	it	PRON
ajbmeb-1978	49	18	was	be	AUX
ajbmeb-1978	49	19	described	describe	VERB
ajbmeb-1978	49	20	as	as	ADP
ajbmeb-1978	49	21	a	a	DET
ajbmeb-1978	49	22	way	way	NOUN
ajbmeb-1978	49	23	to	to	PART
ajbmeb-1978	49	24	measure	measure	VERB
ajbmeb-1978	49	25	a	a	DET
ajbmeb-1978	49	26	company	company	NOUN
ajbmeb-1978	49	27	's	's	PART
ajbmeb-1978	49	28	market	market	NOUN
ajbmeb-1978	49	29	value	value	NOUN
ajbmeb-1978	49	30	as	as	ADP
ajbmeb-1978	49	31	a	a	DET
ajbmeb-1978	49	32	percentage	percentage	NOUN
ajbmeb-1978	49	33	.	.	PUNCT
ajbmeb-1978	50	1	it	it	PRON
ajbmeb-1978	50	2	is	be	AUX
ajbmeb-1978	50	3	typically	typically	ADV
ajbmeb-1978	50	4	used	use	VERB
ajbmeb-1978	50	5	as	as	ADP
ajbmeb-1978	50	6	a	a	DET
ajbmeb-1978	50	7	useful	useful	ADJ
ajbmeb-1978	50	8	indicator	indicator	NOUN
ajbmeb-1978	50	9	of	of	ADP
ajbmeb-1978	50	10	corporate	corporate	ADJ
ajbmeb-1978	50	11	performance	performance	NOUN
ajbmeb-1978	50	12	in	in	ADP
ajbmeb-1978	50	13	the	the	DET
ajbmeb-1978	50	14	fields	field	NOUN
ajbmeb-1978	50	15	of	of	ADP
ajbmeb-1978	50	16	financial	financial	ADJ
ajbmeb-1978	50	17	sciences	science	NOUN
ajbmeb-1978	50	18	and	and	CCONJ
ajbmeb-1978	50	19	economics	economic	NOUN
ajbmeb-1978	50	20	.	.	PUNCT
ajbmeb-1978	51	1	this	this	DET
ajbmeb-1978	51	2	statistic	statistic	NOUN
ajbmeb-1978	51	3	,	,	PUNCT
ajbmeb-1978	51	4	which	which	PRON
ajbmeb-1978	51	5	can	can	AUX
ajbmeb-1978	51	6	be	be	AUX
ajbmeb-1978	51	7	calculated	calculate	VERB
ajbmeb-1978	51	8	using	use	VERB
ajbmeb-1978	51	9	the	the	DET
ajbmeb-1978	51	10	following	follow	VERB
ajbmeb-1978	51	11	equation	equation	NOUN
ajbmeb-1978	51	12	,	,	PUNCT
ajbmeb-1978	51	13	is	be	AUX
ajbmeb-1978	51	14	thought	think	VERB
ajbmeb-1978	51	15	to	to	PART
ajbmeb-1978	51	16	be	be	AUX
ajbmeb-1978	51	17	among	among	ADP
ajbmeb-1978	51	18	the	the	DET
ajbmeb-1978	51	19	finest	fine	ADJ
ajbmeb-1978	51	20	for	for	ADP
ajbmeb-1978	51	21	assessing	assess	VERB
ajbmeb-1978	51	22	financial	financial	ADJ
ajbmeb-1978	51	23	success	success	NOUN
ajbmeb-1978	51	24	.	.	PUNCT
ajbmeb-1978	52	1	:	:	PUNCT
ajbmeb-1978	52	2	tobin	tobin	PROPN
ajbmeb-1978	52	3	's	's	PART
ajbmeb-1978	52	4	q=(total	q=(total	ADJ
ajbmeb-1978	52	5	market	market	NOUN
ajbmeb-1978	52	6	value	value	NOUN
ajbmeb-1978	52	7	+	+	CCONJ
ajbmeb-1978	52	8	total	total	ADJ
ajbmeb-1978	52	9	book	book	NOUN
ajbmeb-1978	52	10	value	value	NOUN
ajbmeb-1978	52	11	liabilities	liability	NOUN
ajbmeb-1978	52	12	)	)	PUNCT
ajbmeb-1978	52	13	/(total	/(total	PROPN
ajbmeb-1978	52	14	book	book	NOUN
ajbmeb-1978	52	15	value	value	NOUN
ajbmeb-1978	52	16	of	of	ADP
ajbmeb-1978	52	17	assets	asset	NOUN
ajbmeb-1978	52	18	)	)	PUNCT
ajbmeb-1978	52	19	where	where	SCONJ
ajbmeb-1978	52	20	it	it	PRON
ajbmeb-1978	52	21	represents	represent	VERB
ajbmeb-1978	52	22	:	:	PUNCT
ajbmeb-1978	52	23	where	where	SCONJ
ajbmeb-1978	52	24	the	the	DET
ajbmeb-1978	52	25	modified	modified	ADJ
ajbmeb-1978	52	26	model	model	NOUN
ajbmeb-1978	52	27	was	be	AUX
ajbmeb-1978	52	28	used	use	VERB
ajbmeb-1978	52	29	according	accord	VERB
ajbmeb-1978	52	30	to	to	ADP
ajbmeb-1978	52	31	many	many	ADJ
ajbmeb-1978	52	32	researchers	researcher	NOUN
ajbmeb-1978	52	33	to	to	PART
ajbmeb-1978	52	34	become	become	VERB
ajbmeb-1978	52	35	company	company	NOUN
ajbmeb-1978	52	36	value	value	NOUN
ajbmeb-1978	52	37	=	=	NOUN
ajbmeb-1978	52	38	market	market	NOUN
ajbmeb-1978	52	39	value	value	NOUN
ajbmeb-1978	52	40	of	of	ADP
ajbmeb-1978	52	41	equity	equity	NOUN
ajbmeb-1978	52	42	÷	÷	NOUN
ajbmeb-1978	52	43	book	book	NOUN
ajbmeb-1978	52	44	value	value	NOUN
ajbmeb-1978	52	45	of	of	ADP
ajbmeb-1978	52	46	total	total	ADJ
ajbmeb-1978	52	47	assets	asset	NOUN
ajbmeb-1978	52	48	in	in	ADP
ajbmeb-1978	52	49	contrast	contrast	NOUN
ajbmeb-1978	52	50	,	,	PUNCT
ajbmeb-1978	52	51	the	the	DET
ajbmeb-1978	52	52	market	market	NOUN
ajbmeb-1978	52	53	value	value	NOUN
ajbmeb-1978	52	54	of	of	ADP
ajbmeb-1978	52	55	ownership	ownership	NOUN
ajbmeb-1978	52	56	rights	right	NOUN
ajbmeb-1978	52	57	is	be	AUX
ajbmeb-1978	52	58	equal	equal	ADJ
ajbmeb-1978	52	59	to	to	ADP
ajbmeb-1978	52	60	(	(	PUNCT
ajbmeb-1978	52	61	the	the	DET
ajbmeb-1978	52	62	number	number	NOUN
ajbmeb-1978	52	63	of	of	ADP
ajbmeb-1978	52	64	ordinary	ordinary	ADJ
ajbmeb-1978	52	65	shares	share	NOUN
ajbmeb-1978	52	66	subscribed	subscribe	VERB
ajbmeb-1978	52	67	to	to	ADP
ajbmeb-1978	52	68	times	time	NOUN
ajbmeb-1978	52	69	the	the	DET
ajbmeb-1978	52	70	price	price	NOUN
ajbmeb-1978	52	71	of	of	ADP
ajbmeb-1978	52	72	an	an	DET
ajbmeb-1978	52	73	ordinary	ordinary	ADJ
ajbmeb-1978	52	74	share	share	NOUN
ajbmeb-1978	52	75	on	on	ADP
ajbmeb-1978	52	76	december	december	PROPN
ajbmeb-1978	52	77	31	31	NUM
ajbmeb-1978	52	78	of	of	ADP
ajbmeb-1978	52	79	each	each	DET
ajbmeb-1978	52	80	year	year	NOUN
ajbmeb-1978	52	81	)	)	PUNCT
ajbmeb-1978	52	82	.	.	PUNCT
ajbmeb-1978	53	1	the	the	DET
ajbmeb-1978	53	2	value	value	NOUN
ajbmeb-1978	53	3	of	of	ADP
ajbmeb-1978	53	4	all	all	DET
ajbmeb-1978	53	5	assets	asset	NOUN
ajbmeb-1978	53	6	registered	register	VERB
ajbmeb-1978	53	7	at	at	ADP
ajbmeb-1978	53	8	year	year	NOUN
ajbmeb-1978	53	9	's	's	PART
ajbmeb-1978	53	10	end	end	NOUN
ajbmeb-1978	53	11	equals	equal	VERB
ajbmeb-1978	53	12	the	the	DET
ajbmeb-1978	53	13	book	book	NOUN
ajbmeb-1978	53	14	value	value	NOUN
ajbmeb-1978	53	15	of	of	ADP
ajbmeb-1978	53	16	all	all	DET
ajbmeb-1978	53	17	assets	asset	NOUN
ajbmeb-1978	53	18	.	.	PUNCT
ajbmeb-1978	54	1	because	because	SCONJ
ajbmeb-1978	54	2	it	it	PRON
ajbmeb-1978	54	3	is	be	AUX
ajbmeb-1978	54	4	regarded	regard	VERB
ajbmeb-1978	54	5	as	as	ADP
ajbmeb-1978	54	6	one	one	NUM
ajbmeb-1978	54	7	of	of	ADP
ajbmeb-1978	54	8	the	the	DET
ajbmeb-1978	54	9	most	most	ADV
ajbmeb-1978	54	10	accurate	accurate	ADJ
ajbmeb-1978	54	11	and	and	CCONJ
ajbmeb-1978	54	12	reliable	reliable	ADJ
ajbmeb-1978	54	13	metrics	metric	NOUN
ajbmeb-1978	54	14	for	for	ADP
ajbmeb-1978	54	15	determining	determine	VERB
ajbmeb-1978	54	16	a	a	DET
ajbmeb-1978	54	17	company	company	NOUN
ajbmeb-1978	54	18	's	's	PART
ajbmeb-1978	54	19	value	value	NOUN
ajbmeb-1978	54	20	,	,	PUNCT
ajbmeb-1978	54	21	the	the	DET
ajbmeb-1978	54	22	researchers	researcher	NOUN
ajbmeb-1978	54	23	will	will	AUX
ajbmeb-1978	54	24	therefore	therefore	ADV
ajbmeb-1978	54	25	rely	rely	VERB
ajbmeb-1978	54	26	on	on	ADP
ajbmeb-1978	54	27	the	the	DET
ajbmeb-1978	54	28	tobin	tobin	NOUN
ajbmeb-1978	54	29	's	's	PART
ajbmeb-1978	54	30	q	q	NOUN
ajbmeb-1978	54	31	scale	scale	NOUN
ajbmeb-1978	54	32	,	,	PUNCT
ajbmeb-1978	54	33	which	which	PRON
ajbmeb-1978	54	34	was	be	AUX
ajbmeb-1978	54	35	developed	develop	VERB
ajbmeb-1978	54	36	by	by	ADP
ajbmeb-1978	54	37	american	american	ADJ
ajbmeb-1978	54	38	scientist	scientist	PROPN
ajbmeb-1978	54	39	james	james	PROPN
ajbmeb-1978	54	40	tobin	tobin	PROPN
ajbmeb-1978	54	41	(	(	PUNCT
ajbmeb-1978	54	42	tobin	tobin	PROPN
ajbmeb-1978	54	43	james	james	PROPN
ajbmeb-1978	54	44	)	)	PUNCT
ajbmeb-1978	54	45	in	in	ADP
ajbmeb-1978	54	46	1969	1969	NUM
ajbmeb-1978	54	47	.	.	PUNCT
ajbmeb-1978	55	1	additionally	additionally	ADV
ajbmeb-1978	55	2	,	,	PUNCT
ajbmeb-1978	55	3	the	the	DET
ajbmeb-1978	55	4	ease	ease	NOUN
ajbmeb-1978	55	5	of	of	ADP
ajbmeb-1978	55	6	access	access	NOUN
ajbmeb-1978	55	7	to	to	ADP
ajbmeb-1978	55	8	the	the	DET
ajbmeb-1978	55	9	financial	financial	ADJ
ajbmeb-1978	55	10	data	datum	NOUN
ajbmeb-1978	55	11	required	require	VERB
ajbmeb-1978	55	12	for	for	ADP
ajbmeb-1978	55	13	this	this	DET
ajbmeb-1978	55	14	measure	measure	NOUN
ajbmeb-1978	55	15	and	and	CCONJ
ajbmeb-1978	55	16	the	the	DET
ajbmeb-1978	55	17	fact	fact	NOUN
ajbmeb-1978	55	18	that	that	SCONJ
ajbmeb-1978	55	19	the	the	DET
ajbmeb-1978	55	20	majority	majority	NOUN
ajbmeb-1978	55	21	of	of	ADP
ajbmeb-1978	55	22	studies	study	NOUN
ajbmeb-1978	55	23	have	have	AUX
ajbmeb-1978	55	24	included	include	VERB
ajbmeb-1978	55	25	this	this	DET
ajbmeb-1978	55	26	metric	metric	NOUN
ajbmeb-1978	55	27	when	when	SCONJ
ajbmeb-1978	55	28	determining	determine	VERB
ajbmeb-1978	55	29	a	a	DET
ajbmeb-1978	55	30	company	company	NOUN
ajbmeb-1978	55	31	's	's	PART
ajbmeb-1978	55	32	value	value	NOUN
ajbmeb-1978	55	33	also	also	ADV
ajbmeb-1978	55	34	contribute	contribute	VERB
ajbmeb-1978	55	35	to	to	ADP
ajbmeb-1978	55	36	their	their	PRON
ajbmeb-1978	55	37	decision	decision	NOUN
ajbmeb-1978	55	38	.	.	PUNCT
ajbmeb-1978	56	1	2	2	NUM
ajbmeb-1978	56	2	-	-	SYM
ajbmeb-1978	56	3	4	4	NUM
ajbmeb-1978	56	4	advantages	advantage	NOUN
ajbmeb-1978	56	5	of	of	ADP
ajbmeb-1978	56	6	(	(	PUNCT
ajbmeb-1978	56	7	tobin	tobin	PROPN
ajbmeb-1978	56	8	's	's	PART
ajbmeb-1978	56	9	q	q	NOUN
ajbmeb-1978	56	10	)	)	PUNCT
ajbmeb-1978	56	11	scale	scale	NOUN
ajbmeb-1978	56	12	in	in	ADP
ajbmeb-1978	56	13	measuring	measure	VERB
ajbmeb-1978	56	14	the	the	DET
ajbmeb-1978	56	15	value	value	NOUN
ajbmeb-1978	56	16	of	of	ADP
ajbmeb-1978	56	17	the	the	DET
ajbmeb-1978	56	18	company	company	NOUN
ajbmeb-1978	56	19	:	:	PUNCT
ajbmeb-1978	56	20	numerous	numerous	ADJ
ajbmeb-1978	56	21	academics	academic	NOUN
ajbmeb-1978	56	22	have	have	AUX
ajbmeb-1978	56	23	chosen	choose	VERB
ajbmeb-1978	56	24	to	to	PART
ajbmeb-1978	56	25	utilize	utilize	VERB
ajbmeb-1978	56	26	this	this	DET
ajbmeb-1978	56	27	metric	metric	NOUN
ajbmeb-1978	56	28	because	because	SCONJ
ajbmeb-1978	56	29	of	of	ADP
ajbmeb-1978	56	30	its	its	PRON
ajbmeb-1978	56	31	many	many	ADJ
ajbmeb-1978	56	32	benefits	benefit	NOUN
ajbmeb-1978	56	33	when	when	SCONJ
ajbmeb-1978	56	34	determining	determine	VERB
ajbmeb-1978	56	35	the	the	DET
ajbmeb-1978	56	36	company	company	NOUN
ajbmeb-1978	56	37	's	's	PART
ajbmeb-1978	56	38	worth	worth	NOUN
ajbmeb-1978	56	39	.	.	PUNCT
ajbmeb-1978	57	1	(	(	PUNCT
ajbmeb-1978	57	2	youssef	youssef	PROPN
ajbmeb-1978	57	3	,	,	PUNCT
ajbmeb-1978	57	4	2023	2023	NUM
ajbmeb-1978	57	5	:	:	PUNCT
ajbmeb-1978	57	6	54	54	NUM
ajbmeb-1978	57	7	)	)	PUNCT
ajbmeb-1978	57	8	.	.	PUNCT
ajbmeb-1978	58	1	1because	1because	NUM
ajbmeb-1978	58	2	the	the	DET
ajbmeb-1978	58	3	tobin	tobin	NOUN
ajbmeb-1978	58	4	's	's	PART
ajbmeb-1978	58	5	q	q	NOUN
ajbmeb-1978	58	6	scale	scale	NOUN
ajbmeb-1978	58	7	utilizes	utilize	VERB
ajbmeb-1978	58	8	the	the	DET
ajbmeb-1978	58	9	market	market	NOUN
ajbmeb-1978	58	10	value	value	NOUN
ajbmeb-1978	58	11	of	of	ADP
ajbmeb-1978	58	12	the	the	DET
ajbmeb-1978	58	13	company	company	NOUN
ajbmeb-1978	58	14	's	's	PART
ajbmeb-1978	58	15	capital	capital	NOUN
ajbmeb-1978	58	16	,	,	PUNCT
ajbmeb-1978	58	17	which	which	PRON
ajbmeb-1978	58	18	incorporates	incorporate	VERB
ajbmeb-1978	58	19	profitability	profitability	NOUN
ajbmeb-1978	58	20	aspects	aspect	NOUN
ajbmeb-1978	58	21	and	and	CCONJ
ajbmeb-1978	58	22	the	the	DET
ajbmeb-1978	58	23	risk	risk	NOUN
ajbmeb-1978	58	24	motive	motive	NOUN
ajbmeb-1978	58	25	for	for	ADP
ajbmeb-1978	58	26	it	it	PRON
ajbmeb-1978	58	27	in	in	ADP
ajbmeb-1978	58	28	the	the	DET
ajbmeb-1978	58	29	future	future	NOUN
ajbmeb-1978	58	30	,	,	PUNCT
ajbmeb-1978	58	31	it	it	PRON
ajbmeb-1978	58	32	helps	help	VERB
ajbmeb-1978	58	33	to	to	PART
ajbmeb-1978	58	34	avoid	avoid	VERB
ajbmeb-1978	58	35	distortions	distortion	NOUN
ajbmeb-1978	58	36	that	that	PRON
ajbmeb-1978	58	37	may	may	AUX
ajbmeb-1978	58	38	be	be	AUX
ajbmeb-1978	58	39	induced	induce	VERB
ajbmeb-1978	58	40	by	by	ADP
ajbmeb-1978	58	41	certain	certain	ADJ
ajbmeb-1978	58	42	accounting	accounting	NOUN
ajbmeb-1978	58	43	and	and	CCONJ
ajbmeb-1978	58	44	tax	tax	NOUN
ajbmeb-1978	58	45	rules	rule	NOUN
ajbmeb-1978	58	46	.	.	PUNCT
ajbmeb-1978	59	1	this	this	DET
ajbmeb-1978	59	2	scale	scale	NOUN
ajbmeb-1978	59	3	is	be	AUX
ajbmeb-1978	59	4	among	among	ADP
ajbmeb-1978	59	5	the	the	DET
ajbmeb-1978	59	6	most	most	ADV
ajbmeb-1978	59	7	significant	significant	ADJ
ajbmeb-1978	59	8	and	and	CCONJ
ajbmeb-1978	59	9	effective	effective	ADJ
ajbmeb-1978	59	10	in	in	ADP
ajbmeb-1978	59	11	determining	determine	VERB
ajbmeb-1978	59	12	the	the	DET
ajbmeb-1978	59	13	company	company	NOUN
ajbmeb-1978	59	14	's	's	PART
ajbmeb-1978	59	15	worth	worth	NOUN
ajbmeb-1978	59	16	.	.	PUNCT
ajbmeb-1978	60	1	it	it	PRON
ajbmeb-1978	60	2	is	be	AUX
ajbmeb-1978	60	3	also	also	ADV
ajbmeb-1978	60	4	simply	simply	ADV
ajbmeb-1978	60	5	calculable	calculable	ADJ
ajbmeb-1978	60	6	using	use	VERB
ajbmeb-1978	60	7	the	the	DET
ajbmeb-1978	60	8	data	datum	NOUN
ajbmeb-1978	60	9	found	find	VERB
ajbmeb-1978	60	10	in	in	ADP
ajbmeb-1978	60	11	the	the	DET
ajbmeb-1978	60	12	financial	financial	ADJ
ajbmeb-1978	60	13	accounts	account	NOUN
ajbmeb-1978	60	14	of	of	ADP
ajbmeb-1978	60	15	the	the	DET
ajbmeb-1978	60	16	business	business	NOUN
ajbmeb-1978	60	17	.	.	PUNCT
ajbmeb-1978	61	1	2the	2the	DET
ajbmeb-1978	61	2	tobin	tobin	NOUN
ajbmeb-1978	61	3	's	's	PART
ajbmeb-1978	61	4	q	q	NOUN
ajbmeb-1978	61	5	measure	measure	NOUN
ajbmeb-1978	61	6	indicates	indicate	VERB
ajbmeb-1978	61	7	the	the	DET
ajbmeb-1978	61	8	degree	degree	NOUN
ajbmeb-1978	61	9	of	of	ADP
ajbmeb-1978	61	10	investment	investment	NOUN
ajbmeb-1978	61	11	motivation	motivation	NOUN
ajbmeb-1978	61	12	in	in	ADP
ajbmeb-1978	61	13	the	the	DET
ajbmeb-1978	61	14	company	company	NOUN
ajbmeb-1978	61	15	's	's	PART
ajbmeb-1978	61	16	capital	capital	NOUN
ajbmeb-1978	61	17	and	and	CCONJ
ajbmeb-1978	61	18	can	can	AUX
ajbmeb-1978	61	19	be	be	AUX
ajbmeb-1978	61	20	a	a	DET
ajbmeb-1978	61	21	helpful	helpful	ADJ
ajbmeb-1978	61	22	tool	tool	NOUN
ajbmeb-1978	61	23	for	for	ADP
ajbmeb-1978	61	24	the	the	DET
ajbmeb-1978	61	25	business	business	NOUN
ajbmeb-1978	61	26	to	to	PART
ajbmeb-1978	61	27	forecast	forecast	VERB
ajbmeb-1978	61	28	its	its	PRON
ajbmeb-1978	61	29	future	future	ADJ
ajbmeb-1978	61	30	value	value	NOUN
ajbmeb-1978	61	31	.	.	PUNCT
ajbmeb-1978	62	1	investors	investor	NOUN
ajbmeb-1978	62	2	can	can	AUX
ajbmeb-1978	62	3	use	use	VERB
ajbmeb-1978	62	4	this	this	DET
ajbmeb-1978	62	5	information	information	NOUN
ajbmeb-1978	62	6	to	to	PART
ajbmeb-1978	62	7	predict	predict	VERB
ajbmeb-1978	62	8	opportunities	opportunity	NOUN
ajbmeb-1978	62	9	for	for	SCONJ
ajbmeb-1978	62	10	the	the	DET
ajbmeb-1978	62	11	company	company	NOUN
ajbmeb-1978	62	12	's	's	PART
ajbmeb-1978	62	13	value	value	NOUN
ajbmeb-1978	62	14	to	to	PART
ajbmeb-1978	62	15	grow	grow	VERB
ajbmeb-1978	62	16	,	,	PUNCT
ajbmeb-1978	62	17	including	include	VERB
ajbmeb-1978	62	18	the	the	DET
ajbmeb-1978	62	19	likelihood	likelihood	NOUN
ajbmeb-1978	62	20	that	that	SCONJ
ajbmeb-1978	62	21	these	these	DET
ajbmeb-1978	62	22	opportunities	opportunity	NOUN
ajbmeb-1978	62	23	will	will	AUX
ajbmeb-1978	62	24	materialize	materialize	VERB
ajbmeb-1978	62	25	and	and	CCONJ
ajbmeb-1978	62	26	the	the	DET
ajbmeb-1978	62	27	amount	amount	NOUN
ajbmeb-1978	62	28	of	of	ADP
ajbmeb-1978	62	29	return	return	NOUN
ajbmeb-1978	62	30	on	on	ADP
ajbmeb-1978	62	31	current	current	ADJ
ajbmeb-1978	62	32	operations.tobin	operations.tobin	PROPN
ajbmeb-1978	62	33	's	's	PART
ajbmeb-1978	62	34	q	q	NOUN
ajbmeb-1978	62	35	scale	scale	NOUN
ajbmeb-1978	62	36	has	have	VERB
ajbmeb-1978	62	37	the	the	DET
ajbmeb-1978	62	38	ability	ability	NOUN
ajbmeb-1978	62	39	to	to	PART
ajbmeb-1978	62	40	compare	compare	VERB
ajbmeb-1978	62	41	different	different	ADJ
ajbmeb-1978	62	42	industrial	industrial	ADJ
ajbmeb-1978	62	43	companies	company	NOUN
ajbmeb-1978	62	44	,	,	PUNCT
ajbmeb-1978	62	45	because	because	SCONJ
ajbmeb-1978	62	46	the	the	DET
ajbmeb-1978	62	47	model	model	NOUN
ajbmeb-1978	62	48	looks	look	VERB
ajbmeb-1978	62	49	to	to	ADP
ajbmeb-1978	62	50	the	the	DET
ajbmeb-1978	62	51	future	future	NOUN
ajbmeb-1978	62	52	and	and	CCONJ
ajbmeb-1978	62	53	is	be	AUX
ajbmeb-1978	62	54	not	not	PART
ajbmeb-1978	62	55	affected	affect	VERB
ajbmeb-1978	62	56	by	by	ADP
ajbmeb-1978	62	57	accounting	accounting	NOUN
ajbmeb-1978	62	58	standards	standard	NOUN
ajbmeb-1978	62	59	,	,	PUNCT
ajbmeb-1978	62	60	which	which	PRON
ajbmeb-1978	62	61	in	in	ADP
ajbmeb-1978	62	62	turn	turn	NOUN
ajbmeb-1978	62	63	may	may	AUX
ajbmeb-1978	62	64	differ	differ	VERB
ajbmeb-1978	62	65	from	from	ADP
ajbmeb-1978	62	66	one	one	NUM
ajbmeb-1978	62	67	industrial	industrial	ADJ
ajbmeb-1978	62	68	company	company	NOUN
ajbmeb-1978	62	69	to	to	ADP
ajbmeb-1978	62	70	another	another	PRON
ajbmeb-1978	62	71	.	.	PUNCT
ajbmeb-1978	63	1	3the	3the	DET
ajbmeb-1978	63	2	tobin	tobin	NOUN
ajbmeb-1978	63	3	's	's	PART
ajbmeb-1978	63	4	q	q	NOUN
ajbmeb-1978	63	5	is	be	AUX
ajbmeb-1978	63	6	a	a	DET
ajbmeb-1978	63	7	great	great	ADJ
ajbmeb-1978	63	8	predictor	predictor	NOUN
ajbmeb-1978	63	9	of	of	ADP
ajbmeb-1978	63	10	market	market	NOUN
ajbmeb-1978	63	11	capitalization	capitalization	NOUN
ajbmeb-1978	63	12	and	and	CCONJ
ajbmeb-1978	63	13	one	one	NUM
ajbmeb-1978	63	14	of	of	ADP
ajbmeb-1978	63	15	the	the	DET
ajbmeb-1978	63	16	most	most	ADV
ajbmeb-1978	63	17	reliable	reliable	ADJ
ajbmeb-1978	63	18	metrics	metric	NOUN
ajbmeb-1978	63	19	for	for	ADP
ajbmeb-1978	63	20	predicting	predict	VERB
ajbmeb-1978	63	21	stock	stock	NOUN
ajbmeb-1978	63	22	market	market	NOUN
ajbmeb-1978	63	23	returns	return	NOUN
ajbmeb-1978	63	24	.	.	PUNCT
ajbmeb-1978	64	1	4tobin	4tobin	NUM
ajbmeb-1978	64	2	's	's	PART
ajbmeb-1978	64	3	q	q	NOUN
ajbmeb-1978	64	4	illustrates	illustrate	VERB
ajbmeb-1978	64	5	the	the	DET
ajbmeb-1978	64	6	connection	connection	NOUN
ajbmeb-1978	64	7	between	between	ADP
ajbmeb-1978	64	8	the	the	DET
ajbmeb-1978	64	9	market	market	NOUN
ajbmeb-1978	64	10	worth	worth	NOUN
ajbmeb-1978	64	11	of	of	ADP
ajbmeb-1978	64	12	a	a	DET
ajbmeb-1978	64	13	corporation	corporation	NOUN
ajbmeb-1978	64	14	and	and	CCONJ
ajbmeb-1978	64	15	the	the	DET
ajbmeb-1978	64	16	cost	cost	NOUN
ajbmeb-1978	64	17	of	of	ADP
ajbmeb-1978	64	18	replacing	replace	VERB
ajbmeb-1978	64	19	its	its	PRON
ajbmeb-1978	64	20	physical	physical	ADJ
ajbmeb-1978	64	21	assets	asset	NOUN
ajbmeb-1978	64	22	,	,	PUNCT
ajbmeb-1978	64	23	which	which	PRON
ajbmeb-1978	64	24	shows	show	VERB
ajbmeb-1978	64	25	a	a	DET
ajbmeb-1978	64	26	company	company	NOUN
ajbmeb-1978	64	27	's	's	PART
ajbmeb-1978	64	28	long	long	ADJ
ajbmeb-1978	64	29	-	-	PUNCT
ajbmeb-1978	64	30	term	term	NOUN
ajbmeb-1978	64	31	profitability	profitability	NOUN
ajbmeb-1978	64	32	.	.	PUNCT
ajbmeb-1978	65	1	5a	5a	NUM
ajbmeb-1978	65	2	corporation	corporation	NOUN
ajbmeb-1978	65	3	may	may	AUX
ajbmeb-1978	65	4	use	use	VERB
ajbmeb-1978	65	5	this	this	DET
ajbmeb-1978	65	6	scale	scale	NOUN
ajbmeb-1978	65	7	,	,	PUNCT
ajbmeb-1978	65	8	known	know	VERB
ajbmeb-1978	65	9	as	as	ADP
ajbmeb-1978	65	10	tobin	tobin	PROPN
ajbmeb-1978	65	11	's	's	PART
ajbmeb-1978	65	12	q	q	NOUN
ajbmeb-1978	65	13	,	,	PUNCT
ajbmeb-1978	65	14	to	to	PART
ajbmeb-1978	65	15	help	help	VERB
ajbmeb-1978	65	16	with	with	ADP
ajbmeb-1978	65	17	investment	investment	NOUN
ajbmeb-1978	65	18	decisions	decision	NOUN
ajbmeb-1978	65	19	and	and	CCONJ
ajbmeb-1978	65	20	to	to	PART
ajbmeb-1978	65	21	summarize	summarize	VERB
ajbmeb-1978	65	22	information	information	NOUN
ajbmeb-1978	65	23	about	about	ADP
ajbmeb-1978	65	24	the	the	DET
ajbmeb-1978	65	25	future	future	NOUN
ajbmeb-1978	65	26	that	that	PRON
ajbmeb-1978	65	27	is	be	AUX
ajbmeb-1978	65	28	pertinent	pertinent	ADJ
ajbmeb-1978	65	29	to	to	ADP
ajbmeb-1978	65	30	the	the	DET
ajbmeb-1978	65	31	decision	decision	NOUN
ajbmeb-1978	65	32	.	.	PUNCT
ajbmeb-1978	66	1	6the	6the	NUM
ajbmeb-1978	66	2	market	market	NOUN
ajbmeb-1978	66	3	's	's	PART
ajbmeb-1978	66	4	perception	perception	NOUN
ajbmeb-1978	66	5	of	of	ADP
ajbmeb-1978	66	6	the	the	DET
ajbmeb-1978	66	7	firm	firm	NOUN
ajbmeb-1978	66	8	from	from	ADP
ajbmeb-1978	66	9	the	the	DET
ajbmeb-1978	66	10	several	several	ADJ
ajbmeb-1978	66	11	angles	angle	NOUN
ajbmeb-1978	66	12	that	that	SCONJ
ajbmeb-1978	66	13	outside	outside	ADJ
ajbmeb-1978	66	14	parties	party	NOUN
ajbmeb-1978	66	15	,	,	PUNCT
ajbmeb-1978	66	16	such	such	ADJ
ajbmeb-1978	66	17	as	as	ADP
ajbmeb-1978	66	18	investors	investor	NOUN
ajbmeb-1978	66	19	,	,	PUNCT
ajbmeb-1978	66	20	observe	observe	VERB
ajbmeb-1978	66	21	is	be	AUX
ajbmeb-1978	66	22	provided	provide	VERB
ajbmeb-1978	66	23	by	by	ADP
ajbmeb-1978	66	24	this	this	DET
ajbmeb-1978	66	25	metric	metric	NOUN
ajbmeb-1978	66	26	(	(	PUNCT
ajbmeb-1978	66	27	tobin	tobin	PROPN
ajbmeb-1978	66	28	's	's	PART
ajbmeb-1978	66	29	q	q	NOUN
ajbmeb-1978	66	30	)	)	PUNCT
ajbmeb-1978	66	31	.	.	PUNCT
ajbmeb-1978	67	1	american	american	PROPN
ajbmeb-1978	67	2	journal	journal	PROPN
ajbmeb-1978	67	3	of	of	ADP
ajbmeb-1978	67	4	business	business	NOUN
ajbmeb-1978	67	5	management	management	NOUN
ajbmeb-1978	67	6	,	,	PUNCT
ajbmeb-1978	67	7	economics	economic	NOUN
ajbmeb-1978	67	8	and	and	CCONJ
ajbmeb-1978	67	9	banking	banking	NOUN
ajbmeb-1978	67	10	volume	volume	NOUN
ajbmeb-1978	67	11	23	23	NUM
ajbmeb-1978	67	12	april	april	PROPN
ajbmeb-1978	67	13	2024	2024	NUM
ajbmeb-1978	67	14	p	p	NOUN
ajbmeb-1978	67	15	a	a	DET
ajbmeb-1978	67	16	g	g	NOUN
ajbmeb-1978	67	17	e	e	NOUN
ajbmeb-1978	67	18	|	|	ADV
ajbmeb-1978	67	19	20	20	NUM
ajbmeb-1978	67	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	67	21	7the	7the	PROPN
ajbmeb-1978	67	22	tobin	tobin	NOUN
ajbmeb-1978	67	23	's	's	PART
ajbmeb-1978	67	24	q	q	NOUN
ajbmeb-1978	67	25	measure	measure	NOUN
ajbmeb-1978	67	26	is	be	AUX
ajbmeb-1978	67	27	a	a	DET
ajbmeb-1978	67	28	useful	useful	ADJ
ajbmeb-1978	67	29	tool	tool	NOUN
ajbmeb-1978	67	30	for	for	ADP
ajbmeb-1978	67	31	evaluating	evaluate	VERB
ajbmeb-1978	67	32	performance	performance	NOUN
ajbmeb-1978	67	33	since	since	SCONJ
ajbmeb-1978	67	34	it	it	PRON
ajbmeb-1978	67	35	takes	take	VERB
ajbmeb-1978	67	36	into	into	ADP
ajbmeb-1978	67	37	account	account	NOUN
ajbmeb-1978	67	38	several	several	ADJ
ajbmeb-1978	67	39	key	key	ADJ
ajbmeb-1978	67	40	factors	factor	NOUN
ajbmeb-1978	67	41	,	,	PUNCT
ajbmeb-1978	67	42	such	such	ADJ
ajbmeb-1978	67	43	as	as	ADP
ajbmeb-1978	67	44	the	the	DET
ajbmeb-1978	67	45	assets	asset	NOUN
ajbmeb-1978	67	46	that	that	PRON
ajbmeb-1978	67	47	are	be	AUX
ajbmeb-1978	67	48	registered	register	VERB
ajbmeb-1978	67	49	with	with	ADP
ajbmeb-1978	67	50	the	the	DET
ajbmeb-1978	67	51	firm	firm	ADJ
ajbmeb-1978	67	52	and	and	CCONJ
ajbmeb-1978	67	53	relevant	relevant	ADJ
ajbmeb-1978	67	54	market	market	NOUN
ajbmeb-1978	67	55	trends	trend	NOUN
ajbmeb-1978	67	56	.	.	PUNCT
ajbmeb-1978	68	1	3	3	X
ajbmeb-1978	68	2	.	.	X
ajbmeb-1978	68	3	research	research	NOUN
ajbmeb-1978	68	4	methodology	methodology	NOUN
ajbmeb-1978	68	5	3	3	NUM
ajbmeb-1978	68	6	-	-	SYM
ajbmeb-1978	68	7	1	1	NUM
ajbmeb-1978	68	8	the	the	DET
ajbmeb-1978	68	9	research	research	NOUN
ajbmeb-1978	68	10	problem	problem	NOUN
ajbmeb-1978	68	11	:	:	PUNCT
ajbmeb-1978	68	12	the	the	DET
ajbmeb-1978	68	13	study	study	NOUN
ajbmeb-1978	68	14	's	's	PART
ajbmeb-1978	68	15	identified	identify	VERB
ajbmeb-1978	68	16	issue	issue	NOUN
ajbmeb-1978	68	17	is	be	AUX
ajbmeb-1978	68	18	that	that	SCONJ
ajbmeb-1978	68	19	a	a	DET
ajbmeb-1978	68	20	significant	significant	ADJ
ajbmeb-1978	68	21	portion	portion	NOUN
ajbmeb-1978	68	22	of	of	ADP
ajbmeb-1978	68	23	the	the	DET
ajbmeb-1978	68	24	industrial	industrial	ADJ
ajbmeb-1978	68	25	companies	company	NOUN
ajbmeb-1978	68	26	listed	list	VERB
ajbmeb-1978	68	27	on	on	ADP
ajbmeb-1978	68	28	the	the	DET
ajbmeb-1978	68	29	iraq	iraq	PROPN
ajbmeb-1978	68	30	stock	stock	NOUN
ajbmeb-1978	68	31	exchange	exchange	PROPN
ajbmeb-1978	68	32	have	have	VERB
ajbmeb-1978	68	33	no	no	DET
ajbmeb-1978	68	34	interest	interest	NOUN
ajbmeb-1978	68	35	in	in	ADP
ajbmeb-1978	68	36	revealing	reveal	VERB
ajbmeb-1978	68	37	social	social	ADJ
ajbmeb-1978	68	38	responsibility	responsibility	NOUN
ajbmeb-1978	68	39	accounting	account	VERB
ajbmeb-1978	68	40	at	at	ADP
ajbmeb-1978	68	41	the	the	DET
ajbmeb-1978	68	42	level	level	NOUN
ajbmeb-1978	68	43	of	of	ADP
ajbmeb-1978	68	44	their	their	PRON
ajbmeb-1978	68	45	financial	financial	ADJ
ajbmeb-1978	68	46	statements	statement	NOUN
ajbmeb-1978	68	47	in	in	ADP
ajbmeb-1978	68	48	a	a	DET
ajbmeb-1978	68	49	way	way	NOUN
ajbmeb-1978	68	50	that	that	PRON
ajbmeb-1978	68	51	accurately	accurately	ADV
ajbmeb-1978	68	52	reflects	reflect	VERB
ajbmeb-1978	68	53	the	the	DET
ajbmeb-1978	68	54	company	company	NOUN
ajbmeb-1978	68	55	's	's	PART
ajbmeb-1978	68	56	social	social	ADJ
ajbmeb-1978	68	57	role	role	NOUN
ajbmeb-1978	68	58	and	and	CCONJ
ajbmeb-1978	68	59	a	a	DET
ajbmeb-1978	68	60	statement	statement	NOUN
ajbmeb-1978	68	61	of	of	ADP
ajbmeb-1978	68	62	the	the	DET
ajbmeb-1978	68	63	losses	loss	NOUN
ajbmeb-1978	68	64	it	it	PRON
ajbmeb-1978	68	65	incurs	incur	VERB
ajbmeb-1978	68	66	in	in	ADP
ajbmeb-1978	68	67	order	order	NOUN
ajbmeb-1978	68	68	to	to	PART
ajbmeb-1978	68	69	foster	foster	VERB
ajbmeb-1978	68	70	employee	employee	NOUN
ajbmeb-1978	68	71	development	development	NOUN
ajbmeb-1978	68	72	,	,	PUNCT
ajbmeb-1978	68	73	advance	advance	NOUN
ajbmeb-1978	68	74	societal	societal	ADJ
ajbmeb-1978	68	75	goals	goal	NOUN
ajbmeb-1978	68	76	,	,	PUNCT
ajbmeb-1978	68	77	and	and	CCONJ
ajbmeb-1978	68	78	establish	establish	VERB
ajbmeb-1978	68	79	an	an	DET
ajbmeb-1978	68	80	atmosphere	atmosphere	NOUN
ajbmeb-1978	68	81	conducive	conducive	ADJ
ajbmeb-1978	68	82	to	to	SCONJ
ajbmeb-1978	68	83	we	we	PRON
ajbmeb-1978	68	84	note	note	VERB
ajbmeb-1978	68	85	that	that	SCONJ
ajbmeb-1978	68	86	most	most	ADJ
ajbmeb-1978	68	87	iraqi	iraqi	ADJ
ajbmeb-1978	68	88	industrial	industrial	ADJ
ajbmeb-1978	68	89	companies	company	NOUN
ajbmeb-1978	68	90	are	be	AUX
ajbmeb-1978	68	91	not	not	PART
ajbmeb-1978	68	92	interested	interested	ADJ
ajbmeb-1978	68	93	in	in	ADP
ajbmeb-1978	68	94	disclosing	disclose	VERB
ajbmeb-1978	68	95	social	social	ADJ
ajbmeb-1978	68	96	responsibility	responsibility	NOUN
ajbmeb-1978	68	97	accounting	accounting	NOUN
ajbmeb-1978	68	98	,	,	PUNCT
ajbmeb-1978	68	99	and	and	CCONJ
ajbmeb-1978	68	100	there	there	PRON
ajbmeb-1978	68	101	is	be	VERB
ajbmeb-1978	68	102	no	no	DET
ajbmeb-1978	68	103	local	local	ADJ
ajbmeb-1978	68	104	accounting	accounting	NOUN
ajbmeb-1978	68	105	standard	standard	NOUN
ajbmeb-1978	68	106	related	relate	VERB
ajbmeb-1978	68	107	to	to	ADP
ajbmeb-1978	68	108	reporting	report	VERB
ajbmeb-1978	68	109	social	social	ADJ
ajbmeb-1978	68	110	responsibility	responsibility	NOUN
ajbmeb-1978	68	111	.	.	PUNCT
ajbmeb-1978	69	1	these	these	DET
ajbmeb-1978	69	2	companies	company	NOUN
ajbmeb-1978	69	3	should	should	AUX
ajbmeb-1978	69	4	deal	deal	VERB
ajbmeb-1978	69	5	with	with	ADP
ajbmeb-1978	69	6	developments	development	NOUN
ajbmeb-1978	69	7	,	,	PUNCT
ajbmeb-1978	69	8	upgrade	upgrade	VERB
ajbmeb-1978	69	9	their	their	PRON
ajbmeb-1978	69	10	products	product	NOUN
ajbmeb-1978	69	11	and	and	CCONJ
ajbmeb-1978	69	12	services	service	NOUN
ajbmeb-1978	69	13	,	,	PUNCT
ajbmeb-1978	69	14	and	and	CCONJ
ajbmeb-1978	69	15	disclose	disclose	VERB
ajbmeb-1978	69	16	environmental	environmental	ADJ
ajbmeb-1978	69	17	activities	activity	NOUN
ajbmeb-1978	69	18	.	.	PUNCT
ajbmeb-1978	70	1	3	3	NUM
ajbmeb-1978	70	2	-	-	SYM
ajbmeb-1978	70	3	2	2	NUM
ajbmeb-1978	70	4	research	research	NOUN
ajbmeb-1978	70	5	objectives	objective	NOUN
ajbmeb-1978	70	6	:	:	PUNCT
ajbmeb-1978	70	7	by	by	ADP
ajbmeb-1978	70	8	disclosing	disclose	VERB
ajbmeb-1978	70	9	the	the	DET
ajbmeb-1978	70	10	company	company	NOUN
ajbmeb-1978	70	11	's	's	PART
ajbmeb-1978	70	12	strategy	strategy	NOUN
ajbmeb-1978	70	13	and	and	CCONJ
ajbmeb-1978	70	14	analyzing	analyze	VERB
ajbmeb-1978	70	15	the	the	DET
ajbmeb-1978	70	16	relationship	relationship	NOUN
ajbmeb-1978	70	17	between	between	ADP
ajbmeb-1978	70	18	the	the	DET
ajbmeb-1978	70	19	disclosure	disclosure	NOUN
ajbmeb-1978	70	20	of	of	ADP
ajbmeb-1978	70	21	governance	governance	NOUN
ajbmeb-1978	70	22	procedures	procedure	NOUN
ajbmeb-1978	70	23	and	and	CCONJ
ajbmeb-1978	70	24	the	the	DET
ajbmeb-1978	70	25	role	role	NOUN
ajbmeb-1978	70	26	they	they	PRON
ajbmeb-1978	70	27	play	play	VERB
ajbmeb-1978	70	28	in	in	ADP
ajbmeb-1978	70	29	improving	improve	VERB
ajbmeb-1978	70	30	the	the	DET
ajbmeb-1978	70	31	value	value	NOUN
ajbmeb-1978	70	32	of	of	ADP
ajbmeb-1978	70	33	the	the	DET
ajbmeb-1978	70	34	company	company	NOUN
ajbmeb-1978	70	35	in	in	ADP
ajbmeb-1978	70	36	the	the	DET
ajbmeb-1978	70	37	industrial	industrial	ADJ
ajbmeb-1978	70	38	companies	company	NOUN
ajbmeb-1978	70	39	listed	list	VERB
ajbmeb-1978	70	40	in	in	ADP
ajbmeb-1978	70	41	the	the	DET
ajbmeb-1978	70	42	iraq	iraq	PROPN
ajbmeb-1978	70	43	stock	stock	NOUN
ajbmeb-1978	70	44	exchange	exchange	PROPN
ajbmeb-1978	70	45	,	,	PUNCT
ajbmeb-1978	70	46	the	the	DET
ajbmeb-1978	70	47	researchers	researcher	NOUN
ajbmeb-1978	70	48	hope	hope	VERB
ajbmeb-1978	70	49	to	to	PART
ajbmeb-1978	70	50	ascertain	ascertain	VERB
ajbmeb-1978	70	51	the	the	DET
ajbmeb-1978	70	52	role	role	NOUN
ajbmeb-1978	70	53	played	play	VERB
ajbmeb-1978	70	54	by	by	ADP
ajbmeb-1978	70	55	social	social	ADJ
ajbmeb-1978	70	56	responsibility	responsibility	NOUN
ajbmeb-1978	70	57	accounting	account	VERB
ajbmeb-1978	70	58	in	in	ADP
ajbmeb-1978	70	59	the	the	DET
ajbmeb-1978	70	60	listing	listing	NOUN
ajbmeb-1978	70	61	of	of	ADP
ajbmeb-1978	70	62	iraqi	iraqi	ADJ
ajbmeb-1978	70	63	industrial	industrial	ADJ
ajbmeb-1978	70	64	companies	company	NOUN
ajbmeb-1978	70	65	on	on	ADP
ajbmeb-1978	70	66	the	the	DET
ajbmeb-1978	70	67	iraq	iraq	PROPN
ajbmeb-1978	70	68	stock	stock	NOUN
ajbmeb-1978	70	69	exchange	exchange	PROPN
ajbmeb-1978	70	70	.	.	PUNCT
ajbmeb-1978	71	1	3	3	NUM
ajbmeb-1978	71	2	-	-	SYM
ajbmeb-1978	71	3	3	3	NUM
ajbmeb-1978	71	4	the	the	DET
ajbmeb-1978	71	5	importance	importance	NOUN
ajbmeb-1978	71	6	of	of	ADP
ajbmeb-1978	71	7	research	research	NOUN
ajbmeb-1978	71	8	:	:	PUNCT
ajbmeb-1978	71	9	the	the	DET
ajbmeb-1978	71	10	research	research	NOUN
ajbmeb-1978	71	11	is	be	AUX
ajbmeb-1978	71	12	significant	significant	ADJ
ajbmeb-1978	71	13	because	because	SCONJ
ajbmeb-1978	71	14	it	it	PRON
ajbmeb-1978	71	15	attempts	attempt	VERB
ajbmeb-1978	71	16	to	to	PART
ajbmeb-1978	71	17	demonstrate	demonstrate	VERB
ajbmeb-1978	71	18	the	the	DET
ajbmeb-1978	71	19	degree	degree	NOUN
ajbmeb-1978	71	20	to	to	PART
ajbmeb-1978	71	21	which	which	PRON
ajbmeb-1978	71	22	a	a	DET
ajbmeb-1978	71	23	sample	sample	NOUN
ajbmeb-1978	71	24	of	of	ADP
ajbmeb-1978	71	25	iraqi	iraqi	ADJ
ajbmeb-1978	71	26	industrial	industrial	ADJ
ajbmeb-1978	71	27	companies	company	NOUN
ajbmeb-1978	71	28	listed	list	VERB
ajbmeb-1978	71	29	on	on	ADP
ajbmeb-1978	71	30	the	the	DET
ajbmeb-1978	71	31	iraq	iraq	PROPN
ajbmeb-1978	71	32	stock	stock	NOUN
ajbmeb-1978	71	33	exchange	exchange	NOUN
ajbmeb-1978	71	34	are	be	AUX
ajbmeb-1978	71	35	committed	commit	VERB
ajbmeb-1978	71	36	to	to	ADP
ajbmeb-1978	71	37	applying	apply	VERB
ajbmeb-1978	71	38	and	and	CCONJ
ajbmeb-1978	71	39	upholding	uphold	VERB
ajbmeb-1978	71	40	the	the	DET
ajbmeb-1978	71	41	accounting	accounting	NOUN
ajbmeb-1978	71	42	principles	principle	NOUN
ajbmeb-1978	71	43	of	of	ADP
ajbmeb-1978	71	44	social	social	ADJ
ajbmeb-1978	71	45	responsibility	responsibility	NOUN
ajbmeb-1978	71	46	and	and	CCONJ
ajbmeb-1978	71	47	to	to	ADP
ajbmeb-1978	71	48	displaying	display	VERB
ajbmeb-1978	71	49	them	they	PRON
ajbmeb-1978	71	50	in	in	ADP
ajbmeb-1978	71	51	their	their	PRON
ajbmeb-1978	71	52	financial	financial	ADJ
ajbmeb-1978	71	53	statements	statement	NOUN
ajbmeb-1978	71	54	in	in	ADP
ajbmeb-1978	71	55	a	a	DET
ajbmeb-1978	71	56	manner	manner	NOUN
ajbmeb-1978	71	57	that	that	PRON
ajbmeb-1978	71	58	is	be	AUX
ajbmeb-1978	71	59	beneficial	beneficial	ADJ
ajbmeb-1978	71	60	to	to	ADP
ajbmeb-1978	71	61	both	both	CCONJ
ajbmeb-1978	71	62	the	the	DET
ajbmeb-1978	71	63	company	company	NOUN
ajbmeb-1978	71	64	and	and	CCONJ
ajbmeb-1978	71	65	the	the	DET
ajbmeb-1978	71	66	working	work	VERB
ajbmeb-1978	71	67	class	class	NOUN
ajbmeb-1978	71	68	.	.	PUNCT
ajbmeb-1978	72	1	3	3	NUM
ajbmeb-1978	72	2	-	-	SYM
ajbmeb-1978	72	3	4	4	NUM
ajbmeb-1978	72	4	research	research	NOUN
ajbmeb-1978	72	5	hypotheses	hypothesis	NOUN
ajbmeb-1978	72	6	:	:	PUNCT
ajbmeb-1978	73	1	1	1	X
ajbmeb-1978	73	2	.	.	X
ajbmeb-1978	74	1	there	there	PRON
ajbmeb-1978	74	2	is	be	VERB
ajbmeb-1978	74	3	a	a	DET
ajbmeb-1978	74	4	statistically	statistically	ADV
ajbmeb-1978	74	5	significant	significant	ADJ
ajbmeb-1978	74	6	correlation	correlation	NOUN
ajbmeb-1978	74	7	between	between	ADP
ajbmeb-1978	74	8	the	the	DET
ajbmeb-1978	74	9	company	company	NOUN
ajbmeb-1978	74	10	's	's	PART
ajbmeb-1978	74	11	worth	worth	NOUN
ajbmeb-1978	74	12	and	and	CCONJ
ajbmeb-1978	74	13	its	its	PRON
ajbmeb-1978	74	14	strategy	strategy	NOUN
ajbmeb-1978	74	15	.	.	PUNCT
ajbmeb-1978	75	1	2	2	X
ajbmeb-1978	75	2	.	.	X
ajbmeb-1978	75	3	there	there	PRON
ajbmeb-1978	75	4	is	be	VERB
ajbmeb-1978	75	5	a	a	DET
ajbmeb-1978	75	6	statistically	statistically	ADV
ajbmeb-1978	75	7	significant	significant	ADJ
ajbmeb-1978	75	8	correlation	correlation	NOUN
ajbmeb-1978	75	9	between	between	ADP
ajbmeb-1978	75	10	the	the	DET
ajbmeb-1978	75	11	firm	firm	ADJ
ajbmeb-1978	75	12	valuation	valuation	NOUN
ajbmeb-1978	75	13	and	and	CCONJ
ajbmeb-1978	75	14	the	the	DET
ajbmeb-1978	75	15	disclosure	disclosure	NOUN
ajbmeb-1978	75	16	of	of	ADP
ajbmeb-1978	75	17	the	the	DET
ajbmeb-1978	75	18	governance	governance	NOUN
ajbmeb-1978	75	19	processes	process	NOUN
ajbmeb-1978	75	20	.	.	PUNCT
ajbmeb-1978	76	1	3	3	X
ajbmeb-1978	76	2	.	.	X
ajbmeb-1978	76	3	there	there	PRON
ajbmeb-1978	76	4	is	be	VERB
ajbmeb-1978	76	5	a	a	DET
ajbmeb-1978	76	6	statistically	statistically	ADV
ajbmeb-1978	76	7	significant	significant	ADJ
ajbmeb-1978	76	8	correlation	correlation	NOUN
ajbmeb-1978	76	9	between	between	ADP
ajbmeb-1978	76	10	the	the	DET
ajbmeb-1978	76	11	company	company	NOUN
ajbmeb-1978	76	12	's	's	PART
ajbmeb-1978	76	13	valuation	valuation	NOUN
ajbmeb-1978	76	14	and	and	CCONJ
ajbmeb-1978	76	15	the	the	DET
ajbmeb-1978	76	16	disclosure	disclosure	NOUN
ajbmeb-1978	76	17	of	of	ADP
ajbmeb-1978	76	18	its	its	PRON
ajbmeb-1978	76	19	goods	good	NOUN
ajbmeb-1978	76	20	and	and	CCONJ
ajbmeb-1978	76	21	services	service	NOUN
ajbmeb-1978	76	22	.	.	PUNCT
ajbmeb-1978	77	1	3	3	NUM
ajbmeb-1978	77	2	-	-	SYM
ajbmeb-1978	77	3	5	5	NUM
ajbmeb-1978	77	4	the	the	DET
ajbmeb-1978	77	5	research	research	NOUN
ajbmeb-1978	77	6	community	community	NOUN
ajbmeb-1978	77	7	and	and	CCONJ
ajbmeb-1978	77	8	its	its	PRON
ajbmeb-1978	77	9	sample	sample	NOUN
ajbmeb-1978	77	10	:	:	PUNCT
ajbmeb-1978	77	11	the	the	DET
ajbmeb-1978	77	12	iraqi	iraqi	ADJ
ajbmeb-1978	77	13	industrial	industrial	ADJ
ajbmeb-1978	77	14	private	private	ADJ
ajbmeb-1978	77	15	firms	firm	NOUN
ajbmeb-1978	77	16	listed	list	VERB
ajbmeb-1978	77	17	on	on	ADP
ajbmeb-1978	77	18	the	the	DET
ajbmeb-1978	77	19	iraq	iraq	PROPN
ajbmeb-1978	77	20	stock	stock	NOUN
ajbmeb-1978	77	21	exchange	exchange	PROPN
ajbmeb-1978	77	22	comprise	comprise	VERB
ajbmeb-1978	77	23	the	the	DET
ajbmeb-1978	77	24	research	research	NOUN
ajbmeb-1978	77	25	community	community	NOUN
ajbmeb-1978	77	26	.	.	PUNCT
ajbmeb-1978	78	1	according	accord	VERB
ajbmeb-1978	78	2	to	to	ADP
ajbmeb-1978	78	3	the	the	DET
ajbmeb-1978	78	4	iraq	iraq	PROPN
ajbmeb-1978	78	5	stock	stock	PROPN
ajbmeb-1978	78	6	exchange	exchange	PROPN
ajbmeb-1978	78	7	website	website	NOUN
ajbmeb-1978	78	8	,	,	PUNCT
ajbmeb-1978	78	9	the	the	DET
ajbmeb-1978	78	10	study	study	NOUN
ajbmeb-1978	78	11	sample	sample	NOUN
ajbmeb-1978	78	12	consisted	consist	VERB
ajbmeb-1978	78	13	of	of	ADP
ajbmeb-1978	78	14	25	25	NUM
ajbmeb-1978	78	15	companies	company	NOUN
ajbmeb-1978	78	16	,	,	PUNCT
ajbmeb-1978	78	17	and	and	CCONJ
ajbmeb-1978	78	18	21	21	NUM
ajbmeb-1978	78	19	companies	company	NOUN
ajbmeb-1978	78	20	were	be	AUX
ajbmeb-1978	78	21	selected	select	VERB
ajbmeb-1978	78	22	for	for	ADP
ajbmeb-1978	78	23	the	the	DET
ajbmeb-1978	78	24	research	research	NOUN
ajbmeb-1978	78	25	,	,	PUNCT
ajbmeb-1978	78	26	representing	represent	VERB
ajbmeb-1978	78	27	84	84	NUM
ajbmeb-1978	78	28	%	%	NOUN
ajbmeb-1978	78	29	of	of	ADP
ajbmeb-1978	78	30	the	the	DET
ajbmeb-1978	78	31	sample	sample	NOUN
ajbmeb-1978	78	32	.	.	PUNCT
ajbmeb-1978	79	1	the	the	DET
ajbmeb-1978	79	2	other	other	ADJ
ajbmeb-1978	79	3	firms	firm	NOUN
ajbmeb-1978	79	4	were	be	AUX
ajbmeb-1978	79	5	left	leave	VERB
ajbmeb-1978	79	6	out	out	ADP
ajbmeb-1978	79	7	of	of	ADP
ajbmeb-1978	79	8	the	the	DET
ajbmeb-1978	79	9	study	study	NOUN
ajbmeb-1978	79	10	sample	sample	NOUN
ajbmeb-1978	79	11	because	because	SCONJ
ajbmeb-1978	79	12	there	there	PRON
ajbmeb-1978	79	13	was	be	VERB
ajbmeb-1978	79	14	insufficient	insufficient	ADJ
ajbmeb-1978	79	15	financial	financial	ADJ
ajbmeb-1978	79	16	data	datum	NOUN
ajbmeb-1978	79	17	available	available	ADJ
ajbmeb-1978	79	18	for	for	ADP
ajbmeb-1978	79	19	the	the	DET
ajbmeb-1978	79	20	2011–2020	2011–2020	NUM
ajbmeb-1978	79	21	timeframe	timeframe	NOUN
ajbmeb-1978	79	22	.	.	PUNCT
ajbmeb-1978	80	1	of	of	ADP
ajbmeb-1978	80	2	the	the	DET
ajbmeb-1978	80	3	sample	sample	NOUN
ajbmeb-1978	80	4	,	,	PUNCT
ajbmeb-1978	80	5	there	there	PRON
ajbmeb-1978	80	6	were	be	VERB
ajbmeb-1978	80	7	21	21	NUM
ajbmeb-1978	80	8	observations	observation	NOUN
ajbmeb-1978	80	9	.	.	PUNCT
ajbmeb-1978	81	1	american	american	ADJ
ajbmeb-1978	81	2	journal	journal	PROPN
ajbmeb-1978	81	3	of	of	ADP
ajbmeb-1978	81	4	business	business	NOUN
ajbmeb-1978	81	5	management	management	NOUN
ajbmeb-1978	81	6	,	,	PUNCT
ajbmeb-1978	81	7	economics	economic	NOUN
ajbmeb-1978	81	8	and	and	CCONJ
ajbmeb-1978	81	9	banking	banking	NOUN
ajbmeb-1978	81	10	volume	volume	NOUN
ajbmeb-1978	81	11	23	23	NUM
ajbmeb-1978	81	12	april	april	PROPN
ajbmeb-1978	81	13	2024	2024	NUM
ajbmeb-1978	81	14	p	p	NOUN
ajbmeb-1978	81	15	a	a	DET
ajbmeb-1978	81	16	g	g	NOUN
ajbmeb-1978	81	17	e	e	NOUN
ajbmeb-1978	81	18	|	|	NOUN
ajbmeb-1978	81	19	21	21	NUM
ajbmeb-1978	81	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	81	21	4	4	NUM
ajbmeb-1978	81	22	.	.	PUNCT
ajbmeb-1978	81	23	results	result	NOUN
ajbmeb-1978	81	24	&	&	CCONJ
ajbmeb-1978	81	25	analysis	analysis	NOUN
ajbmeb-1978	81	26	4	4	NUM
ajbmeb-1978	81	27	-	-	SYM
ajbmeb-1978	81	28	1	1	NUM
ajbmeb-1978	81	29	measuring	measure	VERB
ajbmeb-1978	81	30	the	the	DET
ajbmeb-1978	81	31	effect	effect	NOUN
ajbmeb-1978	81	32	of	of	ADP
ajbmeb-1978	81	33	disclosing	disclose	VERB
ajbmeb-1978	81	34	social	social	ADJ
ajbmeb-1978	81	35	responsibility	responsibility	NOUN
ajbmeb-1978	81	36	in	in	ADP
ajbmeb-1978	81	37	its	its	PRON
ajbmeb-1978	81	38	various	various	ADJ
ajbmeb-1978	81	39	dimensions	dimension	NOUN
ajbmeb-1978	81	40	on	on	ADP
ajbmeb-1978	81	41	the	the	DET
ajbmeb-1978	81	42	value	value	NOUN
ajbmeb-1978	81	43	of	of	ADP
ajbmeb-1978	81	44	the	the	DET
ajbmeb-1978	81	45	company	company	NOUN
ajbmeb-1978	81	46	and	and	CCONJ
ajbmeb-1978	81	47	proving	prove	VERB
ajbmeb-1978	81	48	hypotheses	hypothesis	NOUN
ajbmeb-1978	81	49	the	the	DET
ajbmeb-1978	81	50	tobin	tobin	PROPN
ajbmeb-1978	81	51	q	q	PROPN
ajbmeb-1978	81	52	index	index	NOUN
ajbmeb-1978	81	53	was	be	AUX
ajbmeb-1978	81	54	used	use	VERB
ajbmeb-1978	81	55	as	as	ADP
ajbmeb-1978	81	56	a	a	DET
ajbmeb-1978	81	57	metric	metric	NOUN
ajbmeb-1978	81	58	to	to	PART
ajbmeb-1978	81	59	evaluate	evaluate	VERB
ajbmeb-1978	81	60	the	the	DET
ajbmeb-1978	81	61	company	company	NOUN
ajbmeb-1978	81	62	's	's	PART
ajbmeb-1978	81	63	worth	worth	NOUN
ajbmeb-1978	81	64	as	as	SCONJ
ajbmeb-1978	81	65	it	it	PRON
ajbmeb-1978	81	66	includes	include	VERB
ajbmeb-1978	81	67	the	the	DET
ajbmeb-1978	81	68	market	market	NOUN
ajbmeb-1978	81	69	value	value	NOUN
ajbmeb-1978	81	70	and	and	CCONJ
ajbmeb-1978	81	71	book	book	NOUN
ajbmeb-1978	81	72	value	value	NOUN
ajbmeb-1978	81	73	of	of	ADP
ajbmeb-1978	81	74	the	the	DET
ajbmeb-1978	81	75	business	business	NOUN
ajbmeb-1978	81	76	.	.	PUNCT
ajbmeb-1978	82	1	the	the	DET
ajbmeb-1978	82	2	process	process	NOUN
ajbmeb-1978	82	3	for	for	ADP
ajbmeb-1978	82	4	figuring	figure	VERB
ajbmeb-1978	82	5	out	out	ADP
ajbmeb-1978	82	6	the	the	DET
ajbmeb-1978	82	7	company	company	NOUN
ajbmeb-1978	82	8	's	's	PART
ajbmeb-1978	82	9	worth	worth	NOUN
ajbmeb-1978	82	10	based	base	VERB
ajbmeb-1978	82	11	on	on	ADP
ajbmeb-1978	82	12	this	this	DET
ajbmeb-1978	82	13	indication	indication	NOUN
ajbmeb-1978	82	14	is	be	AUX
ajbmeb-1978	82	15	illustrated	illustrate	VERB
ajbmeb-1978	82	16	in	in	ADP
ajbmeb-1978	82	17	the	the	DET
ajbmeb-1978	82	18	following	follow	VERB
ajbmeb-1978	82	19	equation	equation	NOUN
ajbmeb-1978	82	20	.	.	PUNCT
ajbmeb-1978	83	1	the	the	DET
ajbmeb-1978	83	2	primary	primary	ADJ
ajbmeb-1978	83	3	hypothesis	hypothesis	NOUN
ajbmeb-1978	83	4	is	be	AUX
ajbmeb-1978	83	5	to	to	PART
ajbmeb-1978	83	6	investigate	investigate	VERB
ajbmeb-1978	83	7	the	the	DET
ajbmeb-1978	83	8	impact	impact	NOUN
ajbmeb-1978	83	9	of	of	ADP
ajbmeb-1978	83	10	a	a	DET
ajbmeb-1978	83	11	company	company	NOUN
ajbmeb-1978	83	12	's	's	PART
ajbmeb-1978	83	13	social	social	ADJ
ajbmeb-1978	83	14	responsibility	responsibility	NOUN
ajbmeb-1978	83	15	disclosure	disclosure	NOUN
ajbmeb-1978	83	16	across	across	ADP
ajbmeb-1978	83	17	several	several	ADJ
ajbmeb-1978	83	18	dimensions	dimension	NOUN
ajbmeb-1978	83	19	on	on	ADP
ajbmeb-1978	83	20	its	its	PRON
ajbmeb-1978	83	21	overall	overall	ADJ
ajbmeb-1978	83	22	worth	worth	NOUN
ajbmeb-1978	83	23	.	.	PUNCT
ajbmeb-1978	84	1	the	the	DET
ajbmeb-1978	84	2	outcomes	outcome	NOUN
ajbmeb-1978	84	3	of	of	ADP
ajbmeb-1978	84	4	testing	test	VERB
ajbmeb-1978	84	5	this	this	DET
ajbmeb-1978	84	6	theory	theory	NOUN
ajbmeb-1978	84	7	and	and	CCONJ
ajbmeb-1978	84	8	its	its	PRON
ajbmeb-1978	84	9	conjectures	conjecture	NOUN
ajbmeb-1978	84	10	are	be	AUX
ajbmeb-1978	84	11	as	as	SCONJ
ajbmeb-1978	84	12	follows	follow	VERB
ajbmeb-1978	84	13	:	:	PUNCT
ajbmeb-1978	84	14	according	accord	VERB
ajbmeb-1978	84	15	to	to	ADP
ajbmeb-1978	84	16	the	the	DET
ajbmeb-1978	84	17	main	main	ADJ
ajbmeb-1978	84	18	premise	premise	NOUN
ajbmeb-1978	84	19	,	,	PUNCT
ajbmeb-1978	84	20	there	there	PRON
ajbmeb-1978	84	21	is	be	VERB
ajbmeb-1978	84	22	a	a	DET
ajbmeb-1978	84	23	statistically	statistically	ADV
ajbmeb-1978	84	24	significant	significant	ADJ
ajbmeb-1978	84	25	correlation	correlation	NOUN
ajbmeb-1978	84	26	between	between	ADP
ajbmeb-1978	84	27	a	a	DET
ajbmeb-1978	84	28	company	company	NOUN
ajbmeb-1978	84	29	's	's	PART
ajbmeb-1978	84	30	worth	worth	NOUN
ajbmeb-1978	84	31	and	and	CCONJ
ajbmeb-1978	84	32	its	its	PRON
ajbmeb-1978	84	33	disclosure	disclosure	NOUN
ajbmeb-1978	84	34	of	of	ADP
ajbmeb-1978	84	35	social	social	ADJ
ajbmeb-1978	84	36	responsibility	responsibility	NOUN
ajbmeb-1978	84	37	.	.	PUNCT
ajbmeb-1978	85	1	the	the	DET
ajbmeb-1978	85	2	equation	equation	NOUN
ajbmeb-1978	85	3	(	(	PUNCT
ajbmeb-1978	85	4	y	y	NOUN
ajbmeb-1978	85	5	=	=	SYM
ajbmeb-1978	85	6	â	â	PROPN
ajbmeb-1978	85	7	+	+	CCONJ
ajbmeb-1978	85	8	bx	bx	NOUN
ajbmeb-1978	85	9	+	+	CCONJ
ajbmeb-1978	85	10	̇	̇	PROPN
ajbmeb-1978	85	11	)	)	PUNCT
ajbmeb-1978	85	12	was	be	AUX
ajbmeb-1978	85	13	utilized	utilize	VERB
ajbmeb-1978	85	14	to	to	PART
ajbmeb-1978	85	15	conduct	conduct	VERB
ajbmeb-1978	85	16	the	the	DET
ajbmeb-1978	85	17	effect	effect	NOUN
ajbmeb-1978	85	18	test	test	NOUN
ajbmeb-1978	85	19	utilizing	utilize	VERB
ajbmeb-1978	85	20	the	the	DET
ajbmeb-1978	85	21	spss	spss	PROPN
ajbmeb-1978	85	22	software	software	NOUN
ajbmeb-1978	85	23	,	,	PUNCT
ajbmeb-1978	85	24	and	and	CCONJ
ajbmeb-1978	85	25	table	table	NOUN
ajbmeb-1978	85	26	(	(	PUNCT
ajbmeb-1978	85	27	1	1	X
ajbmeb-1978	85	28	)	)	PUNCT
ajbmeb-1978	85	29	displays	display	VERB
ajbmeb-1978	85	30	the	the	DET
ajbmeb-1978	85	31	findings	finding	NOUN
ajbmeb-1978	85	32	of	of	ADP
ajbmeb-1978	85	33	the	the	DET
ajbmeb-1978	85	34	analysis	analysis	NOUN
ajbmeb-1978	85	35	of	of	ADP
ajbmeb-1978	85	36	variance	variance	NOUN
ajbmeb-1978	85	37	between	between	ADP
ajbmeb-1978	85	38	the	the	DET
ajbmeb-1978	85	39	variables	variable	NOUN
ajbmeb-1978	85	40	for	for	ADP
ajbmeb-1978	85	41	the	the	DET
ajbmeb-1978	85	42	relationship	relationship	NOUN
ajbmeb-1978	85	43	's	's	PART
ajbmeb-1978	85	44	indicators	indicator	NOUN
ajbmeb-1978	85	45	.	.	PUNCT
ajbmeb-1978	86	1	first	first	ADV
ajbmeb-1978	86	2	:	:	PUNCT
ajbmeb-1978	86	3	examining	examine	VERB
ajbmeb-1978	86	4	the	the	DET
ajbmeb-1978	86	5	relationship	relationship	NOUN
ajbmeb-1978	86	6	between	between	ADP
ajbmeb-1978	86	7	hypothesis	hypothesis	NOUN
ajbmeb-1978	86	8	testing	testing	NOUN
ajbmeb-1978	86	9	and	and	CCONJ
ajbmeb-1978	86	10	the	the	DET
ajbmeb-1978	86	11	research	research	NOUN
ajbmeb-1978	86	12	variables	variable	VERB
ajbmeb-1978	86	13	the	the	DET
ajbmeb-1978	86	14	primary	primary	ADJ
ajbmeb-1978	86	15	hypothesis	hypothesis	NOUN
ajbmeb-1978	86	16	1	1	NUM
ajbmeb-1978	86	17	:	:	PUNCT
ajbmeb-1978	86	18	the	the	DET
ajbmeb-1978	86	19	value	value	NOUN
ajbmeb-1978	86	20	of	of	ADP
ajbmeb-1978	86	21	the	the	DET
ajbmeb-1978	86	22	firm	firm	NOUN
ajbmeb-1978	86	23	and	and	CCONJ
ajbmeb-1978	86	24	the	the	DET
ajbmeb-1978	86	25	disclosure	disclosure	NOUN
ajbmeb-1978	86	26	of	of	ADP
ajbmeb-1978	86	27	social	social	ADJ
ajbmeb-1978	86	28	responsibility	responsibility	NOUN
ajbmeb-1978	86	29	accounting	accounting	NOUN
ajbmeb-1978	86	30	are	be	AUX
ajbmeb-1978	86	31	significantly	significantly	ADV
ajbmeb-1978	86	32	correlated	correlate	VERB
ajbmeb-1978	86	33	.	.	PUNCT
ajbmeb-1978	87	1	the	the	DET
ajbmeb-1978	87	2	results	result	NOUN
ajbmeb-1978	87	3	of	of	ADP
ajbmeb-1978	87	4	testing	test	VERB
ajbmeb-1978	87	5	this	this	DET
ajbmeb-1978	87	6	hypothesis	hypothesis	NOUN
ajbmeb-1978	87	7	are	be	AUX
ajbmeb-1978	87	8	displayed	display	VERB
ajbmeb-1978	87	9	in	in	ADP
ajbmeb-1978	87	10	table	table	NOUN
ajbmeb-1978	87	11	no	no	INTJ
ajbmeb-1978	87	12	.	.	PUNCT
ajbmeb-1978	88	1	(	(	PUNCT
ajbmeb-1978	88	2	1	1	NUM
ajbmeb-1978	88	3	)	)	PUNCT
ajbmeb-1978	88	4	.	.	PUNCT
ajbmeb-1978	89	1	table	table	NOUN
ajbmeb-1978	89	2	(	(	PUNCT
ajbmeb-1978	89	3	1	1	X
ajbmeb-1978	89	4	)	)	PUNCT
ajbmeb-1978	89	5	shows	show	VERB
ajbmeb-1978	89	6	the	the	DET
ajbmeb-1978	89	7	results	result	NOUN
ajbmeb-1978	89	8	of	of	ADP
ajbmeb-1978	89	9	testing	test	VERB
ajbmeb-1978	89	10	the	the	DET
ajbmeb-1978	89	11	first	first	ADJ
ajbmeb-1978	89	12	main	main	ADJ
ajbmeb-1978	89	13	hypothesis	hypothesis	NOUN
ajbmeb-1978	89	14	using	use	VERB
ajbmeb-1978	89	15	the	the	DET
ajbmeb-1978	89	16	spearman	spearman	NOUN
ajbmeb-1978	89	17	correlation	correlation	NOUN
ajbmeb-1978	89	18	coefficient	coefficient	NOUN
ajbmeb-1978	89	19	:	:	PUNCT
ajbmeb-1978	89	20	correlations	correlation	NOUN
ajbmeb-1978	89	21	roe	roe	PROPN
ajbmeb-1978	89	22	tobin	tobin	PROPN
ajbmeb-1978	89	23	q	q	PROPN
ajbmeb-1978	89	24	spearman	spearman	NOUN
ajbmeb-1978	89	25	's	's	PART
ajbmeb-1978	89	26	rho	rho	ADJ
ajbmeb-1978	89	27	csd	csd	NOUN
ajbmeb-1978	89	28	correlation	correlation	NOUN
ajbmeb-1978	89	29	coefficient	coefficient	NOUN
ajbmeb-1978	89	30	1.000	1.000	NUM
ajbmeb-1978	89	31	.914	.914	NUM
ajbmeb-1978	89	32	*	*	PROPN
ajbmeb-1978	89	33	*	*	PROPN
ajbmeb-1978	89	34	sig	sig	X
ajbmeb-1978	89	35	.	.	PUNCT
ajbmeb-1978	90	1	(	(	PUNCT
ajbmeb-1978	90	2	2	2	NUM
ajbmeb-1978	90	3	-	-	PUNCT
ajbmeb-1978	90	4	tailed	tailed	ADJ
ajbmeb-1978	90	5	)	)	PUNCT
ajbmeb-1978	90	6	.	.	PUNCT
ajbmeb-1978	91	1	.000	.000	NUM
ajbmeb-1978	91	2	n	n	DET
ajbmeb-1978	91	3	195	195	NUM
ajbmeb-1978	91	4	195	195	NUM
ajbmeb-1978	91	5	tobin	tobin	NOUN
ajbmeb-1978	91	6	q	q	NOUN
ajbmeb-1978	91	7	correlation	correlation	NOUN
ajbmeb-1978	91	8	coefficient	coefficient	NOUN
ajbmeb-1978	91	9	.914	.914	NUM
ajbmeb-1978	91	10	*	*	PROPN
ajbmeb-1978	91	11	*	*	PROPN
ajbmeb-1978	91	12	1.000	1.000	NUM
ajbmeb-1978	91	13	sig	sig	NOUN
ajbmeb-1978	91	14	.	.	PUNCT
ajbmeb-1978	92	1	(	(	PUNCT
ajbmeb-1978	92	2	2	2	NUM
ajbmeb-1978	92	3	-	-	PUNCT
ajbmeb-1978	92	4	tailed	tailed	ADJ
ajbmeb-1978	92	5	)	)	PUNCT
ajbmeb-1978	92	6	.000	.000	NUM
ajbmeb-1978	92	7	.	.	PUNCT
ajbmeb-1978	93	1	n	n	CCONJ
ajbmeb-1978	94	1	195	195	NUM
ajbmeb-1978	94	2	195	195	NUM
ajbmeb-1978	94	3	*	*	PUNCT
ajbmeb-1978	94	4	*	*	NOUN
ajbmeb-1978	94	5	.	.	PUNCT
ajbmeb-1978	95	1	correlation	correlation	NOUN
ajbmeb-1978	95	2	is	be	AUX
ajbmeb-1978	95	3	significant	significant	ADJ
ajbmeb-1978	95	4	at	at	ADP
ajbmeb-1978	95	5	the	the	DET
ajbmeb-1978	95	6	0.01	0.01	NUM
ajbmeb-1978	95	7	level	level	NOUN
ajbmeb-1978	95	8	(	(	PUNCT
ajbmeb-1978	95	9	2	2	NUM
ajbmeb-1978	95	10	-	-	PUNCT
ajbmeb-1978	95	11	tailed	tailed	ADJ
ajbmeb-1978	95	12	)	)	PUNCT
ajbmeb-1978	95	13	.	.	PUNCT
ajbmeb-1978	96	1	source	source	NOUN
ajbmeb-1978	96	2	:	:	PUNCT
ajbmeb-1978	96	3	prepared	prepare	VERB
ajbmeb-1978	96	4	by	by	ADP
ajbmeb-1978	96	5	the	the	DET
ajbmeb-1978	96	6	two	two	NUM
ajbmeb-1978	96	7	researchers	researcher	NOUN
ajbmeb-1978	96	8	based	base	VERB
ajbmeb-1978	96	9	on	on	ADP
ajbmeb-1978	96	10	the	the	DET
ajbmeb-1978	96	11	outputs	output	NOUN
ajbmeb-1978	96	12	of	of	ADP
ajbmeb-1978	96	13	the	the	DET
ajbmeb-1978	96	14	spss	spss	PROPN
ajbmeb-1978	96	15	program	program	NOUN
ajbmeb-1978	96	16	considering	consider	VERB
ajbmeb-1978	96	17	that	that	SCONJ
ajbmeb-1978	96	18	r	r	NOUN
ajbmeb-1978	96	19	(	(	PUNCT
ajbmeb-1978	96	20	195	195	NUM
ajbmeb-1978	96	21	)	)	PUNCT
ajbmeb-1978	96	22	=	=	SYM
ajbmeb-1978	96	23	0	0	X
ajbmeb-1978	96	24	.	.	NOUN
ajbmeb-1978	96	25	835	835	NUM
ajbmeb-1978	96	26	,	,	PUNCT
ajbmeb-1978	96	27	p	p	X
ajbmeb-1978	96	28	<	<	X
ajbmeb-1978	96	29	.05	.05	NUM
ajbmeb-1978	96	30	,	,	PUNCT
ajbmeb-1978	96	31	indicates	indicate	VERB
ajbmeb-1978	96	32	that	that	SCONJ
ajbmeb-1978	96	33	the	the	DET
ajbmeb-1978	96	34	alternative	alternative	ADJ
ajbmeb-1978	96	35	hypothesis	hypothesis	NOUN
ajbmeb-1978	96	36	(	(	PUNCT
ajbmeb-1978	96	37	h1	h1	PROPN
ajbmeb-1978	96	38	)	)	PUNCT
ajbmeb-1978	96	39	,	,	PUNCT
ajbmeb-1978	96	40	which	which	PRON
ajbmeb-1978	96	41	asserts	assert	VERB
ajbmeb-1978	96	42	that	that	SCONJ
ajbmeb-1978	96	43	"	"	PUNCT
ajbmeb-1978	96	44	there	there	PRON
ajbmeb-1978	96	45	is	be	VERB
ajbmeb-1978	96	46	a	a	DET
ajbmeb-1978	96	47	significant	significant	ADJ
ajbmeb-1978	96	48	relationship	relationship	NOUN
ajbmeb-1978	96	49	between	between	ADP
ajbmeb-1978	96	50	the	the	DET
ajbmeb-1978	96	51	disclosure	disclosure	NOUN
ajbmeb-1978	96	52	of	of	ADP
ajbmeb-1978	96	53	social	social	ADJ
ajbmeb-1978	96	54	responsibility	responsibility	NOUN
ajbmeb-1978	96	55	accounting	accounting	NOUN
ajbmeb-1978	96	56	and	and	CCONJ
ajbmeb-1978	96	57	the	the	DET
ajbmeb-1978	96	58	value	value	NOUN
ajbmeb-1978	96	59	of	of	ADP
ajbmeb-1978	96	60	the	the	DET
ajbmeb-1978	96	61	company	company	NOUN
ajbmeb-1978	96	62	,	,	PUNCT
ajbmeb-1978	96	63	"	"	PUNCT
ajbmeb-1978	96	64	is	be	AUX
ajbmeb-1978	96	65	accepted	accept	VERB
ajbmeb-1978	96	66	and	and	CCONJ
ajbmeb-1978	96	67	the	the	DET
ajbmeb-1978	96	68	null	null	ADJ
ajbmeb-1978	96	69	hypothesis	hypothesis	NOUN
ajbmeb-1978	96	70	(	(	PUNCT
ajbmeb-1978	96	71	h0	h0	PROPN
ajbmeb-1978	96	72	)	)	PUNCT
ajbmeb-1978	96	73	is	be	AUX
ajbmeb-1978	96	74	rejected	reject	VERB
ajbmeb-1978	96	75	.	.	PUNCT
ajbmeb-1978	97	1	this	this	PRON
ajbmeb-1978	97	2	suggests	suggest	VERB
ajbmeb-1978	97	3	that	that	SCONJ
ajbmeb-1978	97	4	,	,	PUNCT
ajbmeb-1978	97	5	at	at	ADP
ajbmeb-1978	97	6	the	the	DET
ajbmeb-1978	97	7	0.01	0.01	NUM
ajbmeb-1978	97	8	significance	significance	NOUN
ajbmeb-1978	97	9	level	level	NOUN
ajbmeb-1978	97	10	,	,	PUNCT
ajbmeb-1978	97	11	there	there	PRON
ajbmeb-1978	97	12	is	be	VERB
ajbmeb-1978	97	13	a	a	DET
ajbmeb-1978	97	14	direct	direct	ADJ
ajbmeb-1978	97	15	correlation	correlation	NOUN
ajbmeb-1978	97	16	between	between	ADP
ajbmeb-1978	97	17	the	the	DET
ajbmeb-1978	97	18	company	company	NOUN
ajbmeb-1978	97	19	's	's	PART
ajbmeb-1978	97	20	value	value	NOUN
ajbmeb-1978	97	21	and	and	CCONJ
ajbmeb-1978	97	22	the	the	DET
ajbmeb-1978	97	23	disclosure	disclosure	NOUN
ajbmeb-1978	97	24	of	of	ADP
ajbmeb-1978	97	25	social	social	ADJ
ajbmeb-1978	97	26	responsibility	responsibility	NOUN
ajbmeb-1978	97	27	accounting	account	VERB
ajbmeb-1978	97	28	csd	csd	PROPN
ajbmeb-1978	97	29	,	,	PUNCT
ajbmeb-1978	97	30	with	with	ADP
ajbmeb-1978	97	31	an	an	DET
ajbmeb-1978	97	32	increase	increase	NOUN
ajbmeb-1978	97	33	in	in	ADP
ajbmeb-1978	97	34	the	the	DET
ajbmeb-1978	97	35	latter	latter	NOUN
ajbmeb-1978	97	36	's	's	PART
ajbmeb-1978	97	37	level	level	NOUN
ajbmeb-1978	97	38	of	of	ADP
ajbmeb-1978	97	39	disclosure	disclosure	NOUN
ajbmeb-1978	97	40	potentially	potentially	ADV
ajbmeb-1978	97	41	translating	translate	VERB
ajbmeb-1978	97	42	into	into	ADP
ajbmeb-1978	97	43	a	a	DET
ajbmeb-1978	97	44	rise	rise	NOUN
ajbmeb-1978	97	45	in	in	ADP
ajbmeb-1978	97	46	the	the	DET
ajbmeb-1978	97	47	former	former	ADJ
ajbmeb-1978	97	48	's	's	PART
ajbmeb-1978	97	49	value	value	NOUN
ajbmeb-1978	97	50	.	.	PUNCT
ajbmeb-1978	98	1	the	the	DET
ajbmeb-1978	98	2	results	result	NOUN
ajbmeb-1978	98	3	of	of	ADP
ajbmeb-1978	98	4	testing	test	VERB
ajbmeb-1978	98	5	the	the	DET
ajbmeb-1978	98	6	sub	sub	NOUN
ajbmeb-1978	98	7	-	-	NOUN
ajbmeb-1978	98	8	hypotheses	hypothesis	NOUN
ajbmeb-1978	98	9	of	of	ADP
ajbmeb-1978	98	10	the	the	DET
ajbmeb-1978	98	11	first	first	ADJ
ajbmeb-1978	98	12	main	main	ADJ
ajbmeb-1978	98	13	hypothesis	hypothesis	NOUN
ajbmeb-1978	98	14	were	be	AUX
ajbmeb-1978	98	15	as	as	SCONJ
ajbmeb-1978	98	16	follows	follow	VERB
ajbmeb-1978	98	17	:	:	PUNCT
ajbmeb-1978	98	18	1	1	NUM
ajbmeb-1978	98	19	the	the	DET
ajbmeb-1978	98	20	first	first	ADJ
ajbmeb-1978	98	21	sub	sub	NOUN
ajbmeb-1978	98	22	-	-	NOUN
ajbmeb-1978	98	23	hypothesis	hypothesis	NOUN
ajbmeb-1978	98	24	(	(	PUNCT
ajbmeb-1978	98	25	h1	h1	PROPN
ajbmeb-1978	98	26	):	):	PUNCT
ajbmeb-1978	98	27	there	there	PRON
ajbmeb-1978	98	28	is	be	VERB
ajbmeb-1978	98	29	a	a	DET
ajbmeb-1978	98	30	significant	significant	ADJ
ajbmeb-1978	98	31	relationship	relationship	NOUN
ajbmeb-1978	98	32	between	between	ADP
ajbmeb-1978	98	33	the	the	DET
ajbmeb-1978	98	34	disclosure	disclosure	NOUN
ajbmeb-1978	98	35	of	of	ADP
ajbmeb-1978	98	36	the	the	DET
ajbmeb-1978	98	37	company	company	NOUN
ajbmeb-1978	98	38	's	's	PART
ajbmeb-1978	98	39	strategy	strategy	NOUN
ajbmeb-1978	98	40	and	and	CCONJ
ajbmeb-1978	98	41	the	the	DET
ajbmeb-1978	98	42	value	value	NOUN
ajbmeb-1978	98	43	of	of	ADP
ajbmeb-1978	98	44	the	the	DET
ajbmeb-1978	98	45	company	company	NOUN
ajbmeb-1978	98	46	.	.	PUNCT
ajbmeb-1978	99	1	table	table	NOUN
ajbmeb-1978	99	2	(	(	PUNCT
ajbmeb-1978	99	3	2	2	X
ajbmeb-1978	99	4	)	)	PUNCT
ajbmeb-1978	99	5	shows	show	VERB
ajbmeb-1978	99	6	the	the	DET
ajbmeb-1978	99	7	results	result	NOUN
ajbmeb-1978	99	8	of	of	ADP
ajbmeb-1978	99	9	testing	test	VERB
ajbmeb-1978	99	10	the	the	DET
ajbmeb-1978	99	11	first	first	ADJ
ajbmeb-1978	99	12	sub	sub	NOUN
ajbmeb-1978	99	13	-	-	NOUN
ajbmeb-1978	99	14	hypothesis	hypothesis	NOUN
ajbmeb-1978	99	15	using	use	VERB
ajbmeb-1978	99	16	the	the	DET
ajbmeb-1978	99	17	spearman	spearman	NOUN
ajbmeb-1978	99	18	correlation	correlation	NOUN
ajbmeb-1978	99	19	coefficient	coefficient	NOUN
ajbmeb-1978	99	20	:	:	PUNCT
ajbmeb-1978	99	21	american	american	ADJ
ajbmeb-1978	99	22	journal	journal	PROPN
ajbmeb-1978	99	23	of	of	ADP
ajbmeb-1978	99	24	business	business	NOUN
ajbmeb-1978	99	25	management	management	NOUN
ajbmeb-1978	99	26	,	,	PUNCT
ajbmeb-1978	99	27	economics	economic	NOUN
ajbmeb-1978	99	28	and	and	CCONJ
ajbmeb-1978	99	29	banking	banking	NOUN
ajbmeb-1978	99	30	volume	volume	NOUN
ajbmeb-1978	99	31	23	23	NUM
ajbmeb-1978	99	32	april	april	PROPN
ajbmeb-1978	99	33	2024	2024	NUM
ajbmeb-1978	99	34	p	p	NOUN
ajbmeb-1978	100	1	a	a	PRON
ajbmeb-1978	100	2	g	g	NOUN
ajbmeb-1978	100	3	e	e	NOUN
ajbmeb-1978	101	1	|	|	ADV
ajbmeb-1978	101	2	22	22	NUM
ajbmeb-1978	101	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	101	4	table	table	NOUN
ajbmeb-1978	101	5	(	(	PUNCT
ajbmeb-1978	101	6	2	2	NUM
ajbmeb-1978	101	7	)	)	PUNCT
ajbmeb-1978	101	8	results	result	NOUN
ajbmeb-1978	101	9	of	of	ADP
ajbmeb-1978	101	10	testing	test	VERB
ajbmeb-1978	101	11	the	the	DET
ajbmeb-1978	101	12	relationship	relationship	NOUN
ajbmeb-1978	101	13	between	between	ADP
ajbmeb-1978	101	14	the	the	DET
ajbmeb-1978	101	15	disclosure	disclosure	NOUN
ajbmeb-1978	101	16	of	of	ADP
ajbmeb-1978	101	17	the	the	DET
ajbmeb-1978	101	18	company	company	NOUN
ajbmeb-1978	101	19	's	's	PART
ajbmeb-1978	101	20	strategy	strategy	NOUN
ajbmeb-1978	101	21	and	and	CCONJ
ajbmeb-1978	101	22	the	the	DET
ajbmeb-1978	101	23	value	value	NOUN
ajbmeb-1978	101	24	of	of	ADP
ajbmeb-1978	101	25	the	the	DET
ajbmeb-1978	101	26	company	company	NOUN
ajbmeb-1978	101	27	correlations	correlation	VERB
ajbmeb-1978	101	28	a	a	DET
ajbmeb-1978	101	29	tobin	tobin	NOUN
ajbmeb-1978	101	30	q	q	PROPN
ajbmeb-1978	101	31	spearman	spearman	NOUN
ajbmeb-1978	101	32	's	's	PART
ajbmeb-1978	101	33	rho	rho	ADJ
ajbmeb-1978	101	34	a	a	DET
ajbmeb-1978	101	35	correlation	correlation	NOUN
ajbmeb-1978	101	36	coefficient	coefficient	NOUN
ajbmeb-1978	101	37	1.000	1.000	NUM
ajbmeb-1978	101	38	.755	.755	NOUN
ajbmeb-1978	101	39	*	*	PUNCT
ajbmeb-1978	101	40	*	*	PUNCT
ajbmeb-1978	101	41	sig	sig	X
ajbmeb-1978	101	42	.	.	PUNCT
ajbmeb-1978	102	1	(	(	PUNCT
ajbmeb-1978	102	2	2	2	NUM
ajbmeb-1978	102	3	-	-	PUNCT
ajbmeb-1978	102	4	tailed	tailed	ADJ
ajbmeb-1978	102	5	)	)	PUNCT
ajbmeb-1978	102	6	.	.	PUNCT
ajbmeb-1978	103	1	.000	.000	NUM
ajbmeb-1978	103	2	n	n	DET
ajbmeb-1978	103	3	195	195	NUM
ajbmeb-1978	103	4	195	195	NUM
ajbmeb-1978	103	5	tobin	tobin	NOUN
ajbmeb-1978	103	6	q	q	NOUN
ajbmeb-1978	103	7	correlation	correlation	NOUN
ajbmeb-1978	103	8	coefficient	coefficient	NOUN
ajbmeb-1978	103	9	.755	.755	NOUN
ajbmeb-1978	103	10	*	*	PUNCT
ajbmeb-1978	103	11	*	*	PUNCT
ajbmeb-1978	103	12	1.000	1.000	NUM
ajbmeb-1978	103	13	sig	sig	NOUN
ajbmeb-1978	103	14	.	.	PUNCT
ajbmeb-1978	104	1	(	(	PUNCT
ajbmeb-1978	104	2	2	2	NUM
ajbmeb-1978	104	3	-	-	PUNCT
ajbmeb-1978	104	4	tailed	tailed	ADJ
ajbmeb-1978	104	5	)	)	PUNCT
ajbmeb-1978	104	6	.000	.000	NUM
ajbmeb-1978	104	7	.	.	PUNCT
ajbmeb-1978	105	1	n	n	CCONJ
ajbmeb-1978	105	2	195	195	NUM
ajbmeb-1978	105	3	195	195	NUM
ajbmeb-1978	105	4	source	source	NOUN
ajbmeb-1978	105	5	:	:	PUNCT
ajbmeb-1978	105	6	prepared	prepare	VERB
ajbmeb-1978	105	7	by	by	ADP
ajbmeb-1978	105	8	the	the	DET
ajbmeb-1978	105	9	two	two	NUM
ajbmeb-1978	105	10	researchers	researcher	NOUN
ajbmeb-1978	105	11	based	base	VERB
ajbmeb-1978	105	12	on	on	ADP
ajbmeb-1978	105	13	the	the	DET
ajbmeb-1978	105	14	outputs	output	NOUN
ajbmeb-1978	105	15	of	of	ADP
ajbmeb-1978	105	16	the	the	DET
ajbmeb-1978	105	17	spss	spss	PROPN
ajbmeb-1978	105	18	program	program	NOUN
ajbmeb-1978	105	19	considering	consider	VERB
ajbmeb-1978	105	20	that	that	SCONJ
ajbmeb-1978	105	21	r	r	NOUN
ajbmeb-1978	105	22	(	(	PUNCT
ajbmeb-1978	105	23	195	195	NUM
ajbmeb-1978	105	24	)	)	PUNCT
ajbmeb-1978	105	25	=	=	NOUN
ajbmeb-1978	105	26	0.677	0.677	NUM
ajbmeb-1978	105	27	,	,	PUNCT
ajbmeb-1978	105	28	p	p	X
ajbmeb-1978	105	29	<	<	X
ajbmeb-1978	105	30	0.05	0.05	NUM
ajbmeb-1978	105	31	,	,	PUNCT
ajbmeb-1978	105	32	indicates	indicate	VERB
ajbmeb-1978	105	33	that	that	SCONJ
ajbmeb-1978	105	34	"	"	PUNCT
ajbmeb-1978	105	35	there	there	PRON
ajbmeb-1978	105	36	is	be	VERB
ajbmeb-1978	105	37	a	a	DET
ajbmeb-1978	105	38	significant	significant	ADJ
ajbmeb-1978	105	39	relationship	relationship	NOUN
ajbmeb-1978	105	40	between	between	ADP
ajbmeb-1978	105	41	the	the	DET
ajbmeb-1978	105	42	disclosure	disclosure	NOUN
ajbmeb-1978	105	43	of	of	ADP
ajbmeb-1978	105	44	the	the	DET
ajbmeb-1978	105	45	company	company	NOUN
ajbmeb-1978	105	46	's	's	PART
ajbmeb-1978	105	47	strategy	strategy	NOUN
ajbmeb-1978	105	48	and	and	CCONJ
ajbmeb-1978	105	49	the	the	DET
ajbmeb-1978	105	50	value	value	NOUN
ajbmeb-1978	105	51	of	of	ADP
ajbmeb-1978	105	52	the	the	DET
ajbmeb-1978	105	53	company	company	NOUN
ajbmeb-1978	105	54	,	,	PUNCT
ajbmeb-1978	105	55	"	"	PUNCT
ajbmeb-1978	105	56	rejecting	reject	VERB
ajbmeb-1978	105	57	the	the	DET
ajbmeb-1978	105	58	null	null	ADJ
ajbmeb-1978	105	59	hypothesis	hypothesis	NOUN
ajbmeb-1978	105	60	h0	h0	NOUN
ajbmeb-1978	105	61	and	and	CCONJ
ajbmeb-1978	105	62	accepting	accept	VERB
ajbmeb-1978	105	63	the	the	DET
ajbmeb-1978	105	64	alternative	alternative	ADJ
ajbmeb-1978	105	65	hypothesis	hypothesis	NOUN
ajbmeb-1978	105	66	h1	h1	NOUN
ajbmeb-1978	105	67	.	.	PUNCT
ajbmeb-1978	106	1	since	since	SCONJ
ajbmeb-1978	106	2	an	an	DET
ajbmeb-1978	106	3	increase	increase	NOUN
ajbmeb-1978	106	4	in	in	ADP
ajbmeb-1978	106	5	the	the	DET
ajbmeb-1978	106	6	degree	degree	NOUN
ajbmeb-1978	106	7	of	of	ADP
ajbmeb-1978	106	8	strategy	strategy	NOUN
ajbmeb-1978	106	9	disclosure	disclosure	NOUN
ajbmeb-1978	106	10	can	can	AUX
ajbmeb-1978	106	11	result	result	VERB
ajbmeb-1978	106	12	in	in	ADP
ajbmeb-1978	106	13	an	an	DET
ajbmeb-1978	106	14	improvement	improvement	NOUN
ajbmeb-1978	106	15	in	in	ADP
ajbmeb-1978	106	16	the	the	DET
ajbmeb-1978	106	17	company	company	NOUN
ajbmeb-1978	106	18	's	's	PART
ajbmeb-1978	106	19	value	value	NOUN
ajbmeb-1978	106	20	,	,	PUNCT
ajbmeb-1978	106	21	this	this	PRON
ajbmeb-1978	106	22	suggests	suggest	VERB
ajbmeb-1978	106	23	a	a	DET
ajbmeb-1978	106	24	direct	direct	ADJ
ajbmeb-1978	106	25	link	link	NOUN
ajbmeb-1978	106	26	between	between	ADP
ajbmeb-1978	106	27	the	the	DET
ajbmeb-1978	106	28	company	company	NOUN
ajbmeb-1978	106	29	's	's	PART
ajbmeb-1978	106	30	strategy	strategy	NOUN
ajbmeb-1978	106	31	a	a	DET
ajbmeb-1978	106	32	disclosure	disclosure	NOUN
ajbmeb-1978	106	33	and	and	CCONJ
ajbmeb-1978	106	34	its	its	PRON
ajbmeb-1978	106	35	value	value	NOUN
ajbmeb-1978	106	36	tobin	tobin	PROPN
ajbmeb-1978	106	37	q	q	NOUN
ajbmeb-1978	106	38	at	at	ADP
ajbmeb-1978	106	39	the	the	DET
ajbmeb-1978	106	40	0.01	0.01	NUM
ajbmeb-1978	106	41	important	important	ADJ
ajbmeb-1978	106	42	level	level	NOUN
ajbmeb-1978	106	43	.	.	PUNCT
ajbmeb-1978	107	1	2	2	NUM
ajbmeb-1978	108	1	the	the	DET
ajbmeb-1978	108	2	second	second	ADJ
ajbmeb-1978	108	3	sub	sub	NOUN
ajbmeb-1978	108	4	-	-	NOUN
ajbmeb-1978	108	5	hypothesis	hypothesis	NOUN
ajbmeb-1978	108	6	(	(	PUNCT
ajbmeb-1978	108	7	h2	h2	NOUN
ajbmeb-1978	108	8	):	):	PUNCT
ajbmeb-1978	108	9	there	there	PRON
ajbmeb-1978	108	10	is	be	VERB
ajbmeb-1978	108	11	a	a	DET
ajbmeb-1978	108	12	significant	significant	ADJ
ajbmeb-1978	108	13	relationship	relationship	NOUN
ajbmeb-1978	108	14	between	between	ADP
ajbmeb-1978	108	15	the	the	DET
ajbmeb-1978	108	16	disclosure	disclosure	NOUN
ajbmeb-1978	108	17	of	of	ADP
ajbmeb-1978	108	18	governance	governance	NOUN
ajbmeb-1978	108	19	procedures	procedure	NOUN
ajbmeb-1978	108	20	and	and	CCONJ
ajbmeb-1978	108	21	the	the	DET
ajbmeb-1978	108	22	value	value	NOUN
ajbmeb-1978	108	23	of	of	ADP
ajbmeb-1978	108	24	the	the	DET
ajbmeb-1978	108	25	company	company	NOUN
ajbmeb-1978	108	26	.	.	PUNCT
ajbmeb-1978	109	1	table	table	NOUN
ajbmeb-1978	109	2	(	(	PUNCT
ajbmeb-1978	109	3	3	3	X
ajbmeb-1978	109	4	)	)	PUNCT
ajbmeb-1978	109	5	shows	show	VERB
ajbmeb-1978	109	6	the	the	DET
ajbmeb-1978	109	7	results	result	NOUN
ajbmeb-1978	109	8	of	of	ADP
ajbmeb-1978	109	9	testing	test	VERB
ajbmeb-1978	109	10	the	the	DET
ajbmeb-1978	109	11	second	second	ADJ
ajbmeb-1978	109	12	sub	sub	NOUN
ajbmeb-1978	109	13	-	-	NOUN
ajbmeb-1978	109	14	hypothesis	hypothesis	NOUN
ajbmeb-1978	109	15	using	use	VERB
ajbmeb-1978	109	16	the	the	DET
ajbmeb-1978	109	17	spearman	spearman	NOUN
ajbmeb-1978	109	18	correlation	correlation	NOUN
ajbmeb-1978	109	19	coefficient	coefficient	NOUN
ajbmeb-1978	109	20	:	:	PUNCT
ajbmeb-1978	109	21	table	table	NOUN
ajbmeb-1978	109	22	(	(	PUNCT
ajbmeb-1978	109	23	3	3	X
ajbmeb-1978	109	24	)	)	PUNCT
ajbmeb-1978	109	25	results	result	NOUN
ajbmeb-1978	109	26	of	of	ADP
ajbmeb-1978	109	27	testing	test	VERB
ajbmeb-1978	109	28	the	the	DET
ajbmeb-1978	109	29	relationship	relationship	NOUN
ajbmeb-1978	109	30	between	between	ADP
ajbmeb-1978	109	31	disclosure	disclosure	NOUN
ajbmeb-1978	109	32	of	of	ADP
ajbmeb-1978	109	33	governance	governance	NOUN
ajbmeb-1978	109	34	procedures	procedure	NOUN
ajbmeb-1978	109	35	and	and	CCONJ
ajbmeb-1978	109	36	company	company	NOUN
ajbmeb-1978	109	37	value	value	NOUN
ajbmeb-1978	109	38	correlations	correlation	NOUN
ajbmeb-1978	109	39	b	b	PROPN
ajbmeb-1978	109	40	tobin	tobin	PROPN
ajbmeb-1978	109	41	q	q	PROPN
ajbmeb-1978	109	42	spearman	spearman	NOUN
ajbmeb-1978	109	43	's	's	PART
ajbmeb-1978	109	44	rho	rho	ADJ
ajbmeb-1978	109	45	b	b	PROPN
ajbmeb-1978	109	46	correlation	correlation	NOUN
ajbmeb-1978	109	47	coefficient	coefficient	NOUN
ajbmeb-1978	110	1	1.000	1.000	NUM
ajbmeb-1978	110	2	.812	.812	NUM
ajbmeb-1978	110	3	*	*	PUNCT
ajbmeb-1978	110	4	*	*	X
ajbmeb-1978	110	5	sig	sig	X
ajbmeb-1978	110	6	.	.	PUNCT
ajbmeb-1978	111	1	(	(	PUNCT
ajbmeb-1978	111	2	3	3	NUM
ajbmeb-1978	111	3	-	-	PUNCT
ajbmeb-1978	111	4	tailed	tailed	ADJ
ajbmeb-1978	111	5	)	)	PUNCT
ajbmeb-1978	111	6	.	.	PUNCT
ajbmeb-1978	112	1	.000	.000	NUM
ajbmeb-1978	112	2	n	n	DET
ajbmeb-1978	112	3	195	195	NUM
ajbmeb-1978	112	4	195	195	NUM
ajbmeb-1978	112	5	tobin	tobin	NOUN
ajbmeb-1978	112	6	q	q	NOUN
ajbmeb-1978	112	7	correlation	correlation	NOUN
ajbmeb-1978	112	8	coefficient	coefficient	NOUN
ajbmeb-1978	112	9	.812	.812	NUM
ajbmeb-1978	112	10	*	*	PUNCT
ajbmeb-1978	112	11	*	*	PROPN
ajbmeb-1978	112	12	1.000	1.000	NUM
ajbmeb-1978	112	13	sig	sig	NOUN
ajbmeb-1978	112	14	.	.	PUNCT
ajbmeb-1978	113	1	(	(	PUNCT
ajbmeb-1978	113	2	3	3	NUM
ajbmeb-1978	113	3	-	-	PUNCT
ajbmeb-1978	113	4	tailed	tailed	ADJ
ajbmeb-1978	113	5	)	)	PUNCT
ajbmeb-1978	113	6	.000	.000	NUM
ajbmeb-1978	113	7	.	.	PUNCT
ajbmeb-1978	114	1	n	n	CCONJ
ajbmeb-1978	115	1	195	195	NUM
ajbmeb-1978	115	2	195	195	NUM
ajbmeb-1978	115	3	*	*	PUNCT
ajbmeb-1978	115	4	*	*	NOUN
ajbmeb-1978	115	5	.	.	PUNCT
ajbmeb-1978	116	1	correlation	correlation	NOUN
ajbmeb-1978	116	2	is	be	AUX
ajbmeb-1978	116	3	significant	significant	ADJ
ajbmeb-1978	116	4	at	at	ADP
ajbmeb-1978	116	5	the	the	DET
ajbmeb-1978	116	6	0.01	0.01	NUM
ajbmeb-1978	116	7	level	level	NOUN
ajbmeb-1978	116	8	(	(	PUNCT
ajbmeb-1978	116	9	2	2	NUM
ajbmeb-1978	116	10	-	-	PUNCT
ajbmeb-1978	116	11	tailed	tailed	ADJ
ajbmeb-1978	116	12	)	)	PUNCT
ajbmeb-1978	116	13	.	.	PUNCT
ajbmeb-1978	117	1	source	source	NOUN
ajbmeb-1978	117	2	:	:	PUNCT
ajbmeb-1978	117	3	prepared	prepare	VERB
ajbmeb-1978	117	4	by	by	ADP
ajbmeb-1978	117	5	the	the	DET
ajbmeb-1978	117	6	two	two	NUM
ajbmeb-1978	117	7	researchers	researcher	NOUN
ajbmeb-1978	117	8	based	base	VERB
ajbmeb-1978	117	9	on	on	ADP
ajbmeb-1978	117	10	the	the	DET
ajbmeb-1978	117	11	outputs	output	NOUN
ajbmeb-1978	117	12	of	of	ADP
ajbmeb-1978	117	13	the	the	DET
ajbmeb-1978	117	14	spss	spss	PROPN
ajbmeb-1978	117	15	program	program	NOUN
ajbmeb-1978	117	16	considering	consider	VERB
ajbmeb-1978	117	17	that	that	SCONJ
ajbmeb-1978	117	18	r	r	NOUN
ajbmeb-1978	117	19	(	(	PUNCT
ajbmeb-1978	117	20	195	195	NUM
ajbmeb-1978	117	21	)	)	PUNCT
ajbmeb-1978	117	22	=	=	NOUN
ajbmeb-1978	117	23	0	0	NUM
ajbmeb-1978	117	24	.	.	X
ajbmeb-1978	117	25	769	769	NUM
ajbmeb-1978	117	26	,	,	PUNCT
ajbmeb-1978	117	27	p	p	X
ajbmeb-1978	117	28	<	<	X
ajbmeb-1978	117	29	0.05	0.05	NUM
ajbmeb-1978	117	30	,	,	PUNCT
ajbmeb-1978	117	31	indicates	indicate	VERB
ajbmeb-1978	117	32	that	that	SCONJ
ajbmeb-1978	117	33	the	the	DET
ajbmeb-1978	117	34	alternative	alternative	ADJ
ajbmeb-1978	117	35	hypothesis	hypothesis	NOUN
ajbmeb-1978	117	36	h2	h2	NOUN
ajbmeb-1978	117	37	,	,	PUNCT
ajbmeb-1978	117	38	which	which	PRON
ajbmeb-1978	117	39	asserts	assert	VERB
ajbmeb-1978	117	40	that	that	SCONJ
ajbmeb-1978	117	41	"	"	PUNCT
ajbmeb-1978	117	42	there	there	PRON
ajbmeb-1978	117	43	is	be	VERB
ajbmeb-1978	117	44	a	a	DET
ajbmeb-1978	117	45	significant	significant	ADJ
ajbmeb-1978	117	46	relationship	relationship	NOUN
ajbmeb-1978	117	47	between	between	ADP
ajbmeb-1978	117	48	the	the	DET
ajbmeb-1978	117	49	disclosure	disclosure	NOUN
ajbmeb-1978	117	50	of	of	ADP
ajbmeb-1978	117	51	governance	governance	NOUN
ajbmeb-1978	117	52	procedures	procedure	NOUN
ajbmeb-1978	117	53	and	and	CCONJ
ajbmeb-1978	117	54	the	the	DET
ajbmeb-1978	117	55	value	value	NOUN
ajbmeb-1978	117	56	of	of	ADP
ajbmeb-1978	117	57	the	the	DET
ajbmeb-1978	117	58	company	company	NOUN
ajbmeb-1978	117	59	,	,	PUNCT
ajbmeb-1978	117	60	"	"	PUNCT
ajbmeb-1978	117	61	is	be	AUX
ajbmeb-1978	117	62	accepted	accept	VERB
ajbmeb-1978	117	63	and	and	CCONJ
ajbmeb-1978	117	64	the	the	DET
ajbmeb-1978	117	65	null	null	ADJ
ajbmeb-1978	117	66	hypothesis	hypothesis	NOUN
ajbmeb-1978	117	67	h0	h0	NOUN
ajbmeb-1978	117	68	is	be	AUX
ajbmeb-1978	117	69	rejected	reject	VERB
ajbmeb-1978	117	70	.	.	PUNCT
ajbmeb-1978	118	1	given	give	VERB
ajbmeb-1978	118	2	that	that	SCONJ
ajbmeb-1978	118	3	an	an	DET
ajbmeb-1978	118	4	increase	increase	NOUN
ajbmeb-1978	118	5	in	in	ADP
ajbmeb-1978	118	6	the	the	DET
ajbmeb-1978	118	7	amount	amount	NOUN
ajbmeb-1978	118	8	of	of	ADP
ajbmeb-1978	118	9	governance	governance	NOUN
ajbmeb-1978	118	10	process	process	NOUN
ajbmeb-1978	118	11	disclosure	disclosure	NOUN
ajbmeb-1978	118	12	can	can	AUX
ajbmeb-1978	118	13	result	result	VERB
ajbmeb-1978	118	14	in	in	ADP
ajbmeb-1978	118	15	a	a	DET
ajbmeb-1978	118	16	rise	rise	NOUN
ajbmeb-1978	118	17	in	in	ADP
ajbmeb-1978	118	18	the	the	DET
ajbmeb-1978	118	19	business	business	NOUN
ajbmeb-1978	118	20	's	's	PART
ajbmeb-1978	118	21	value	value	NOUN
ajbmeb-1978	118	22	,	,	PUNCT
ajbmeb-1978	118	23	this	this	PRON
ajbmeb-1978	118	24	suggests	suggest	VERB
ajbmeb-1978	118	25	a	a	DET
ajbmeb-1978	118	26	positive	positive	ADJ
ajbmeb-1978	118	27	association	association	NOUN
ajbmeb-1978	118	28	between	between	ADP
ajbmeb-1978	118	29	the	the	DET
ajbmeb-1978	118	30	disclosure	disclosure	NOUN
ajbmeb-1978	118	31	of	of	ADP
ajbmeb-1978	118	32	governance	governance	NOUN
ajbmeb-1978	118	33	procedures	procedure	NOUN
ajbmeb-1978	118	34	b	b	NOUN
ajbmeb-1978	118	35	and	and	CCONJ
ajbmeb-1978	118	36	the	the	DET
ajbmeb-1978	118	37	value	value	NOUN
ajbmeb-1978	118	38	of	of	ADP
ajbmeb-1978	118	39	the	the	DET
ajbmeb-1978	118	40	firm	firm	ADJ
ajbmeb-1978	118	41	tobin	tobin	PROPN
ajbmeb-1978	118	42	q	q	NOUN
ajbmeb-1978	118	43	at	at	ADP
ajbmeb-1978	118	44	the	the	DET
ajbmeb-1978	118	45	0.01	0.01	NUM
ajbmeb-1978	118	46	significant	significant	ADJ
ajbmeb-1978	118	47	level	level	NOUN
ajbmeb-1978	118	48	.	.	PUNCT
ajbmeb-1978	119	1	american	american	ADJ
ajbmeb-1978	119	2	journal	journal	PROPN
ajbmeb-1978	119	3	of	of	ADP
ajbmeb-1978	119	4	business	business	NOUN
ajbmeb-1978	119	5	management	management	NOUN
ajbmeb-1978	119	6	,	,	PUNCT
ajbmeb-1978	119	7	economics	economic	NOUN
ajbmeb-1978	119	8	and	and	CCONJ
ajbmeb-1978	119	9	banking	banking	NOUN
ajbmeb-1978	119	10	volume	volume	NOUN
ajbmeb-1978	119	11	23	23	NUM
ajbmeb-1978	119	12	april	april	PROPN
ajbmeb-1978	119	13	2024	2024	NUM
ajbmeb-1978	119	14	p	p	NOUN
ajbmeb-1978	119	15	a	a	PRON
ajbmeb-1978	119	16	g	g	NOUN
ajbmeb-1978	119	17	e	e	NOUN
ajbmeb-1978	119	18	|	|	ADV
ajbmeb-1978	119	19	23	23	NUM
ajbmeb-1978	119	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	119	21	3the	3the	NUM
ajbmeb-1978	119	22	third	third	ADJ
ajbmeb-1978	119	23	sub	sub	NOUN
ajbmeb-1978	119	24	-	-	NOUN
ajbmeb-1978	119	25	hypothesis	hypothesis	NOUN
ajbmeb-1978	119	26	(	(	PUNCT
ajbmeb-1978	119	27	h3	h3	NOUN
ajbmeb-1978	119	28	):	):	PUNCT
ajbmeb-1978	119	29	there	there	PRON
ajbmeb-1978	119	30	is	be	VERB
ajbmeb-1978	119	31	a	a	DET
ajbmeb-1978	119	32	significant	significant	ADJ
ajbmeb-1978	119	33	relationship	relationship	NOUN
ajbmeb-1978	119	34	between	between	ADP
ajbmeb-1978	119	35	the	the	DET
ajbmeb-1978	119	36	disclosure	disclosure	NOUN
ajbmeb-1978	119	37	of	of	ADP
ajbmeb-1978	119	38	products	product	NOUN
ajbmeb-1978	119	39	and	and	CCONJ
ajbmeb-1978	119	40	services	service	NOUN
ajbmeb-1978	119	41	and	and	CCONJ
ajbmeb-1978	119	42	the	the	DET
ajbmeb-1978	119	43	value	value	NOUN
ajbmeb-1978	119	44	of	of	ADP
ajbmeb-1978	119	45	the	the	DET
ajbmeb-1978	119	46	company	company	NOUN
ajbmeb-1978	119	47	.	.	PUNCT
ajbmeb-1978	120	1	the	the	DET
ajbmeb-1978	120	2	table	table	NOUN
ajbmeb-1978	120	3	below	below	ADV
ajbmeb-1978	120	4	shows	show	VERB
ajbmeb-1978	120	5	the	the	DET
ajbmeb-1978	120	6	results	result	NOUN
ajbmeb-1978	120	7	of	of	ADP
ajbmeb-1978	120	8	testing	test	VERB
ajbmeb-1978	120	9	the	the	DET
ajbmeb-1978	120	10	third	third	ADJ
ajbmeb-1978	120	11	sub	sub	NOUN
ajbmeb-1978	120	12	-	-	NOUN
ajbmeb-1978	120	13	hypothesis	hypothesis	NOUN
ajbmeb-1978	120	14	using	use	VERB
ajbmeb-1978	120	15	the	the	DET
ajbmeb-1978	120	16	spearman	spearman	NOUN
ajbmeb-1978	120	17	correlation	correlation	NOUN
ajbmeb-1978	120	18	coefficient	coefficient	NOUN
ajbmeb-1978	120	19	:	:	PUNCT
ajbmeb-1978	120	20	table	table	NOUN
ajbmeb-1978	120	21	(	(	PUNCT
ajbmeb-1978	120	22	4	4	NUM
ajbmeb-1978	120	23	)	)	PUNCT
ajbmeb-1978	120	24	results	result	NOUN
ajbmeb-1978	120	25	of	of	ADP
ajbmeb-1978	120	26	testing	test	VERB
ajbmeb-1978	120	27	the	the	DET
ajbmeb-1978	120	28	relationship	relationship	NOUN
ajbmeb-1978	120	29	between	between	ADP
ajbmeb-1978	120	30	disclosure	disclosure	NOUN
ajbmeb-1978	120	31	of	of	ADP
ajbmeb-1978	120	32	products	product	NOUN
ajbmeb-1978	120	33	and	and	CCONJ
ajbmeb-1978	120	34	services	service	NOUN
ajbmeb-1978	120	35	and	and	CCONJ
ajbmeb-1978	120	36	company	company	NOUN
ajbmeb-1978	120	37	value	value	NOUN
ajbmeb-1978	120	38	correlations	correlation	NOUN
ajbmeb-1978	120	39	c	c	PROPN
ajbmeb-1978	120	40	tobin	tobin	PROPN
ajbmeb-1978	120	41	q	q	PROPN
ajbmeb-1978	120	42	spearman	spearman	NOUN
ajbmeb-1978	120	43	's	's	PART
ajbmeb-1978	120	44	rho	rho	ADJ
ajbmeb-1978	120	45	c	c	NOUN
ajbmeb-1978	120	46	correlation	correlation	NOUN
ajbmeb-1978	120	47	coefficient	coefficient	NOUN
ajbmeb-1978	120	48	1.000	1.000	NUM
ajbmeb-1978	120	49	.805	.805	NUM
ajbmeb-1978	120	50	*	*	PUNCT
ajbmeb-1978	120	51	*	*	X
ajbmeb-1978	120	52	sig	sig	X
ajbmeb-1978	120	53	.	.	PUNCT
ajbmeb-1978	121	1	(	(	PUNCT
ajbmeb-1978	121	2	2	2	NUM
ajbmeb-1978	121	3	-	-	PUNCT
ajbmeb-1978	121	4	tailed	tailed	ADJ
ajbmeb-1978	121	5	)	)	PUNCT
ajbmeb-1978	121	6	.	.	PUNCT
ajbmeb-1978	122	1	.000	.000	NUM
ajbmeb-1978	122	2	n	n	PRON
ajbmeb-1978	122	3	195	195	NUM
ajbmeb-1978	122	4	195	195	NUM
ajbmeb-1978	122	5	tobin	tobin	NOUN
ajbmeb-1978	122	6	q	q	NOUN
ajbmeb-1978	122	7	correlation	correlation	NOUN
ajbmeb-1978	122	8	coefficient	coefficient	NOUN
ajbmeb-1978	122	9	.805	.805	PUNCT
ajbmeb-1978	122	10	*	*	PUNCT
ajbmeb-1978	122	11	*	*	PROPN
ajbmeb-1978	122	12	1.000	1.000	NUM
ajbmeb-1978	122	13	sig	sig	NOUN
ajbmeb-1978	122	14	.	.	PUNCT
ajbmeb-1978	123	1	(	(	PUNCT
ajbmeb-1978	123	2	2	2	NUM
ajbmeb-1978	123	3	-	-	PUNCT
ajbmeb-1978	123	4	tailed	tailed	ADJ
ajbmeb-1978	123	5	)	)	PUNCT
ajbmeb-1978	123	6	.000	.000	NUM
ajbmeb-1978	123	7	.	.	PUNCT
ajbmeb-1978	124	1	n	n	CCONJ
ajbmeb-1978	125	1	195	195	NUM
ajbmeb-1978	125	2	195	195	NUM
ajbmeb-1978	125	3	*	*	PUNCT
ajbmeb-1978	125	4	*	*	NOUN
ajbmeb-1978	125	5	.	.	PUNCT
ajbmeb-1978	126	1	correlation	correlation	NOUN
ajbmeb-1978	126	2	is	be	AUX
ajbmeb-1978	126	3	significant	significant	ADJ
ajbmeb-1978	126	4	at	at	ADP
ajbmeb-1978	126	5	the	the	DET
ajbmeb-1978	126	6	0.01	0.01	NUM
ajbmeb-1978	126	7	level	level	NOUN
ajbmeb-1978	126	8	(	(	PUNCT
ajbmeb-1978	126	9	2	2	NUM
ajbmeb-1978	126	10	-	-	PUNCT
ajbmeb-1978	126	11	tailed	tailed	ADJ
ajbmeb-1978	126	12	)	)	PUNCT
ajbmeb-1978	126	13	.	.	PUNCT
ajbmeb-1978	127	1	source	source	NOUN
ajbmeb-1978	127	2	:	:	PUNCT
ajbmeb-1978	127	3	prepared	prepare	VERB
ajbmeb-1978	127	4	by	by	ADP
ajbmeb-1978	127	5	the	the	DET
ajbmeb-1978	127	6	two	two	NUM
ajbmeb-1978	127	7	researchers	researcher	NOUN
ajbmeb-1978	127	8	based	base	VERB
ajbmeb-1978	127	9	on	on	ADP
ajbmeb-1978	127	10	the	the	DET
ajbmeb-1978	127	11	outputs	output	NOUN
ajbmeb-1978	127	12	of	of	ADP
ajbmeb-1978	127	13	the	the	DET
ajbmeb-1978	127	14	spss	spss	PROPN
ajbmeb-1978	127	15	program	program	NOUN
ajbmeb-1978	127	16	considering	consider	VERB
ajbmeb-1978	127	17	that	that	SCONJ
ajbmeb-1978	127	18	r	r	NOUN
ajbmeb-1978	127	19	(	(	PUNCT
ajbmeb-1978	127	20	195	195	NUM
ajbmeb-1978	127	21	)	)	PUNCT
ajbmeb-1978	127	22	=	=	SYM
ajbmeb-1978	127	23	0.763	0.763	NUM
ajbmeb-1978	127	24	,	,	PUNCT
ajbmeb-1978	127	25	p	p	X
ajbmeb-1978	127	26	<	<	X
ajbmeb-1978	127	27	0.05	0.05	NUM
ajbmeb-1978	127	28	,	,	PUNCT
ajbmeb-1978	127	29	indicates	indicate	VERB
ajbmeb-1978	127	30	that	that	SCONJ
ajbmeb-1978	127	31	the	the	DET
ajbmeb-1978	127	32	alternative	alternative	ADJ
ajbmeb-1978	127	33	hypothesis	hypothesis	NOUN
ajbmeb-1978	127	34	h3	h3	NOUN
ajbmeb-1978	127	35	,	,	PUNCT
ajbmeb-1978	127	36	which	which	PRON
ajbmeb-1978	127	37	asserts	assert	VERB
ajbmeb-1978	127	38	that	that	SCONJ
ajbmeb-1978	127	39	"	"	PUNCT
ajbmeb-1978	127	40	there	there	PRON
ajbmeb-1978	127	41	is	be	VERB
ajbmeb-1978	127	42	a	a	DET
ajbmeb-1978	127	43	significant	significant	ADJ
ajbmeb-1978	127	44	relationship	relationship	NOUN
ajbmeb-1978	127	45	between	between	ADP
ajbmeb-1978	127	46	disclosure	disclosure	NOUN
ajbmeb-1978	127	47	of	of	ADP
ajbmeb-1978	127	48	products	product	NOUN
ajbmeb-1978	127	49	and	and	CCONJ
ajbmeb-1978	127	50	services	service	NOUN
ajbmeb-1978	127	51	and	and	CCONJ
ajbmeb-1978	127	52	company	company	NOUN
ajbmeb-1978	127	53	value	value	NOUN
ajbmeb-1978	127	54	,	,	PUNCT
ajbmeb-1978	127	55	"	"	PUNCT
ajbmeb-1978	127	56	is	be	AUX
ajbmeb-1978	127	57	accepted	accept	VERB
ajbmeb-1978	127	58	and	and	CCONJ
ajbmeb-1978	127	59	the	the	DET
ajbmeb-1978	127	60	null	null	ADJ
ajbmeb-1978	127	61	hypothesis	hypothesis	NOUN
ajbmeb-1978	127	62	h0	h0	NOUN
ajbmeb-1978	127	63	is	be	AUX
ajbmeb-1978	127	64	rejected	reject	VERB
ajbmeb-1978	127	65	.	.	PUNCT
ajbmeb-1978	128	1	given	give	VERB
ajbmeb-1978	128	2	that	that	SCONJ
ajbmeb-1978	128	3	an	an	DET
ajbmeb-1978	128	4	increase	increase	NOUN
ajbmeb-1978	128	5	in	in	ADP
ajbmeb-1978	128	6	the	the	DET
ajbmeb-1978	128	7	degree	degree	NOUN
ajbmeb-1978	128	8	of	of	ADP
ajbmeb-1978	128	9	product	product	NOUN
ajbmeb-1978	128	10	and	and	CCONJ
ajbmeb-1978	128	11	service	service	NOUN
ajbmeb-1978	128	12	disclosure	disclosure	NOUN
ajbmeb-1978	128	13	can	can	AUX
ajbmeb-1978	128	14	result	result	VERB
ajbmeb-1978	128	15	in	in	ADP
ajbmeb-1978	128	16	a	a	DET
ajbmeb-1978	128	17	rise	rise	NOUN
ajbmeb-1978	128	18	in	in	ADP
ajbmeb-1978	128	19	the	the	DET
ajbmeb-1978	128	20	company	company	NOUN
ajbmeb-1978	128	21	's	's	PART
ajbmeb-1978	128	22	value	value	NOUN
ajbmeb-1978	128	23	,	,	PUNCT
ajbmeb-1978	128	24	this	this	PRON
ajbmeb-1978	128	25	suggests	suggest	VERB
ajbmeb-1978	128	26	a	a	DET
ajbmeb-1978	128	27	positive	positive	ADJ
ajbmeb-1978	128	28	link	link	NOUN
ajbmeb-1978	128	29	between	between	ADP
ajbmeb-1978	128	30	the	the	DET
ajbmeb-1978	128	31	disclosure	disclosure	NOUN
ajbmeb-1978	128	32	of	of	ADP
ajbmeb-1978	128	33	products	product	NOUN
ajbmeb-1978	128	34	and	and	CCONJ
ajbmeb-1978	128	35	services	service	NOUN
ajbmeb-1978	128	36	c	c	PROPN
ajbmeb-1978	128	37	and	and	CCONJ
ajbmeb-1978	128	38	the	the	DET
ajbmeb-1978	128	39	value	value	NOUN
ajbmeb-1978	128	40	of	of	ADP
ajbmeb-1978	128	41	the	the	DET
ajbmeb-1978	128	42	business	business	NOUN
ajbmeb-1978	128	43	tobin	tobin	PROPN
ajbmeb-1978	128	44	q	q	NOUN
ajbmeb-1978	128	45	at	at	ADP
ajbmeb-1978	128	46	the	the	DET
ajbmeb-1978	128	47	0.01	0.01	NUM
ajbmeb-1978	128	48	level	level	NOUN
ajbmeb-1978	128	49	of	of	ADP
ajbmeb-1978	128	50	significance	significance	NOUN
ajbmeb-1978	128	51	.	.	PUNCT
ajbmeb-1978	129	1	5	5	X
ajbmeb-1978	129	2	.	.	X
ajbmeb-1978	129	3	discussion	discussion	NOUN
ajbmeb-1978	129	4	&	&	CCONJ
ajbmeb-1978	129	5	conclusion	conclusion	NOUN
ajbmeb-1978	129	6	5	5	NUM
ajbmeb-1978	129	7	-	-	SYM
ajbmeb-1978	129	8	1	1	NUM
ajbmeb-1978	129	9	conclusions	conclusion	NOUN
ajbmeb-1978	129	10	:	:	PUNCT
ajbmeb-1978	130	1	1	1	X
ajbmeb-1978	130	2	.	.	X
ajbmeb-1978	131	1	the	the	DET
ajbmeb-1978	131	2	value	value	NOUN
ajbmeb-1978	131	3	of	of	ADP
ajbmeb-1978	131	4	the	the	DET
ajbmeb-1978	131	5	company	company	NOUN
ajbmeb-1978	131	6	and	and	CCONJ
ajbmeb-1978	131	7	the	the	DET
ajbmeb-1978	131	8	disclosure	disclosure	NOUN
ajbmeb-1978	131	9	of	of	ADP
ajbmeb-1978	131	10	social	social	ADJ
ajbmeb-1978	131	11	goals	goal	NOUN
ajbmeb-1978	131	12	have	have	VERB
ajbmeb-1978	131	13	a	a	DET
ajbmeb-1978	131	14	statistically	statistically	ADV
ajbmeb-1978	131	15	significant	significant	ADJ
ajbmeb-1978	131	16	relationship	relationship	NOUN
ajbmeb-1978	131	17	(	(	PUNCT
ajbmeb-1978	131	18	73	73	NUM
ajbmeb-1978	131	19	%	%	NOUN
ajbmeb-1978	131	20	)	)	PUNCT
ajbmeb-1978	131	21	.	.	PUNCT
ajbmeb-1978	132	1	this	this	PRON
ajbmeb-1978	132	2	suggests	suggest	VERB
ajbmeb-1978	132	3	that	that	SCONJ
ajbmeb-1978	132	4	there	there	PRON
ajbmeb-1978	132	5	is	be	VERB
ajbmeb-1978	132	6	a	a	DET
ajbmeb-1978	132	7	direct	direct	ADJ
ajbmeb-1978	132	8	relationship	relationship	NOUN
ajbmeb-1978	132	9	(	(	PUNCT
ajbmeb-1978	132	10	tobin	tobin	PROPN
ajbmeb-1978	132	11	q	q	NOUN
ajbmeb-1978	132	12	at	at	ADP
ajbmeb-1978	132	13	0.01	0.01	NUM
ajbmeb-1978	132	14	importance	importance	NOUN
ajbmeb-1978	132	15	)	)	PUNCT
ajbmeb-1978	132	16	between	between	ADP
ajbmeb-1978	132	17	the	the	DET
ajbmeb-1978	132	18	value	value	NOUN
ajbmeb-1978	132	19	of	of	ADP
ajbmeb-1978	132	20	the	the	DET
ajbmeb-1978	132	21	company	company	NOUN
ajbmeb-1978	132	22	and	and	CCONJ
ajbmeb-1978	132	23	the	the	DET
ajbmeb-1978	132	24	disclosure	disclosure	NOUN
ajbmeb-1978	132	25	of	of	ADP
ajbmeb-1978	132	26	social	social	ADJ
ajbmeb-1978	132	27	goals	goal	NOUN
ajbmeb-1978	132	28	,	,	PUNCT
ajbmeb-1978	132	29	as	as	ADP
ajbmeb-1978	132	30	higher	high	ADJ
ajbmeb-1978	132	31	levels	level	NOUN
ajbmeb-1978	132	32	of	of	ADP
ajbmeb-1978	132	33	social	social	ADJ
ajbmeb-1978	132	34	goal	goal	NOUN
ajbmeb-1978	132	35	disclosure	disclosure	NOUN
ajbmeb-1978	132	36	can	can	AUX
ajbmeb-1978	132	37	result	result	VERB
ajbmeb-1978	132	38	in	in	ADP
ajbmeb-1978	132	39	higher	high	ADJ
ajbmeb-1978	132	40	company	company	NOUN
ajbmeb-1978	132	41	values	value	NOUN
ajbmeb-1978	132	42	.	.	PUNCT
ajbmeb-1978	133	1	2	2	X
ajbmeb-1978	133	2	.	.	X
ajbmeb-1978	133	3	there	there	PRON
ajbmeb-1978	133	4	is	be	VERB
ajbmeb-1978	133	5	a	a	DET
ajbmeb-1978	133	6	77	77	NUM
ajbmeb-1978	133	7	%	%	NOUN
ajbmeb-1978	133	8	statistically	statistically	ADV
ajbmeb-1978	133	9	significant	significant	ADJ
ajbmeb-1978	133	10	correlation	correlation	NOUN
ajbmeb-1978	133	11	between	between	ADP
ajbmeb-1978	133	12	the	the	DET
ajbmeb-1978	133	13	firm	firm	ADJ
ajbmeb-1978	133	14	valuation	valuation	NOUN
ajbmeb-1978	133	15	and	and	CCONJ
ajbmeb-1978	133	16	the	the	DET
ajbmeb-1978	133	17	disclosure	disclosure	NOUN
ajbmeb-1978	133	18	of	of	ADP
ajbmeb-1978	133	19	governance	governance	NOUN
ajbmeb-1978	133	20	practices	practice	NOUN
ajbmeb-1978	133	21	.	.	PUNCT
ajbmeb-1978	134	1	given	give	VERB
ajbmeb-1978	134	2	that	that	SCONJ
ajbmeb-1978	134	3	increasing	increase	VERB
ajbmeb-1978	134	4	the	the	DET
ajbmeb-1978	134	5	amount	amount	NOUN
ajbmeb-1978	134	6	of	of	ADP
ajbmeb-1978	134	7	disclosure	disclosure	NOUN
ajbmeb-1978	134	8	of	of	ADP
ajbmeb-1978	134	9	governance	governance	NOUN
ajbmeb-1978	134	10	processes	process	NOUN
ajbmeb-1978	134	11	can	can	AUX
ajbmeb-1978	134	12	raise	raise	VERB
ajbmeb-1978	134	13	the	the	DET
ajbmeb-1978	134	14	value	value	NOUN
ajbmeb-1978	134	15	of	of	ADP
ajbmeb-1978	134	16	the	the	DET
ajbmeb-1978	134	17	firm	firm	NOUN
ajbmeb-1978	134	18	,	,	PUNCT
ajbmeb-1978	134	19	this	this	PRON
ajbmeb-1978	134	20	suggests	suggest	VERB
ajbmeb-1978	134	21	that	that	SCONJ
ajbmeb-1978	134	22	there	there	PRON
ajbmeb-1978	134	23	is	be	VERB
ajbmeb-1978	134	24	a	a	DET
ajbmeb-1978	134	25	positive	positive	ADJ
ajbmeb-1978	134	26	link	link	NOUN
ajbmeb-1978	134	27	between	between	ADP
ajbmeb-1978	134	28	the	the	DET
ajbmeb-1978	134	29	disclosure	disclosure	NOUN
ajbmeb-1978	134	30	of	of	ADP
ajbmeb-1978	134	31	governance	governance	NOUN
ajbmeb-1978	134	32	procedures	procedure	NOUN
ajbmeb-1978	134	33	and	and	CCONJ
ajbmeb-1978	134	34	the	the	DET
ajbmeb-1978	134	35	value	value	NOUN
ajbmeb-1978	134	36	of	of	ADP
ajbmeb-1978	134	37	the	the	DET
ajbmeb-1978	134	38	company	company	NOUN
ajbmeb-1978	134	39	.	.	PUNCT
ajbmeb-1978	135	1	3	3	X
ajbmeb-1978	135	2	.	.	X
ajbmeb-1978	135	3	there	there	PRON
ajbmeb-1978	135	4	is	be	VERB
ajbmeb-1978	135	5	a	a	DET
ajbmeb-1978	135	6	statistically	statistically	ADV
ajbmeb-1978	135	7	significant	significant	ADJ
ajbmeb-1978	135	8	correlation	correlation	NOUN
ajbmeb-1978	135	9	of	of	ADP
ajbmeb-1978	135	10	57	57	NUM
ajbmeb-1978	135	11	%	%	NOUN
ajbmeb-1978	135	12	between	between	ADP
ajbmeb-1978	135	13	the	the	DET
ajbmeb-1978	135	14	company	company	NOUN
ajbmeb-1978	135	15	's	's	PART
ajbmeb-1978	135	16	valuation	valuation	NOUN
ajbmeb-1978	135	17	and	and	CCONJ
ajbmeb-1978	135	18	the	the	DET
ajbmeb-1978	135	19	disclosure	disclosure	NOUN
ajbmeb-1978	135	20	of	of	ADP
ajbmeb-1978	135	21	its	its	PRON
ajbmeb-1978	135	22	goods	good	NOUN
ajbmeb-1978	135	23	and	and	CCONJ
ajbmeb-1978	135	24	services	service	NOUN
ajbmeb-1978	135	25	.	.	PUNCT
ajbmeb-1978	136	1	given	give	VERB
ajbmeb-1978	136	2	that	that	SCONJ
ajbmeb-1978	136	3	any	any	DET
ajbmeb-1978	136	4	increase	increase	NOUN
ajbmeb-1978	136	5	in	in	ADP
ajbmeb-1978	136	6	the	the	DET
ajbmeb-1978	136	7	degree	degree	NOUN
ajbmeb-1978	136	8	of	of	ADP
ajbmeb-1978	136	9	product	product	NOUN
ajbmeb-1978	136	10	and	and	CCONJ
ajbmeb-1978	136	11	service	service	NOUN
ajbmeb-1978	136	12	disclosure	disclosure	NOUN
ajbmeb-1978	136	13	can	can	AUX
ajbmeb-1978	136	14	result	result	VERB
ajbmeb-1978	136	15	in	in	ADP
ajbmeb-1978	136	16	a	a	DET
ajbmeb-1978	136	17	rise	rise	NOUN
ajbmeb-1978	136	18	in	in	ADP
ajbmeb-1978	136	19	the	the	DET
ajbmeb-1978	136	20	company	company	NOUN
ajbmeb-1978	136	21	's	's	PART
ajbmeb-1978	136	22	value	value	NOUN
ajbmeb-1978	136	23	,	,	PUNCT
ajbmeb-1978	136	24	this	this	PRON
ajbmeb-1978	136	25	suggests	suggest	VERB
ajbmeb-1978	136	26	that	that	SCONJ
ajbmeb-1978	136	27	there	there	PRON
ajbmeb-1978	136	28	is	be	VERB
ajbmeb-1978	136	29	a	a	DET
ajbmeb-1978	136	30	positive	positive	ADJ
ajbmeb-1978	136	31	link	link	NOUN
ajbmeb-1978	136	32	between	between	ADP
ajbmeb-1978	136	33	product	product	NOUN
ajbmeb-1978	136	34	and	and	CCONJ
ajbmeb-1978	136	35	service	service	NOUN
ajbmeb-1978	136	36	disclosure	disclosure	NOUN
ajbmeb-1978	136	37	and	and	CCONJ
ajbmeb-1978	136	38	value	value	NOUN
ajbmeb-1978	136	39	.	.	PUNCT
ajbmeb-1978	137	1	4	4	X
ajbmeb-1978	137	2	.	.	X
ajbmeb-1978	137	3	there	there	PRON
ajbmeb-1978	137	4	is	be	VERB
ajbmeb-1978	137	5	a	a	DET
ajbmeb-1978	137	6	statistically	statistically	ADV
ajbmeb-1978	137	7	substantial	substantial	ADJ
ajbmeb-1978	137	8	correlation	correlation	NOUN
ajbmeb-1978	137	9	(	(	PUNCT
ajbmeb-1978	137	10	68	68	NUM
ajbmeb-1978	137	11	%	%	NOUN
ajbmeb-1978	137	12	)	)	PUNCT
ajbmeb-1978	137	13	,	,	PUNCT
ajbmeb-1978	137	14	between	between	ADP
ajbmeb-1978	137	15	the	the	DET
ajbmeb-1978	137	16	company	company	NOUN
ajbmeb-1978	137	17	's	's	PART
ajbmeb-1978	137	18	worth	worth	NOUN
ajbmeb-1978	137	19	and	and	CCONJ
ajbmeb-1978	137	20	the	the	DET
ajbmeb-1978	137	21	disclosure	disclosure	NOUN
ajbmeb-1978	137	22	of	of	ADP
ajbmeb-1978	137	23	its	its	PRON
ajbmeb-1978	137	24	plan	plan	NOUN
ajbmeb-1978	137	25	.	.	PUNCT
ajbmeb-1978	138	1	the	the	DET
ajbmeb-1978	138	2	fact	fact	NOUN
ajbmeb-1978	138	3	that	that	SCONJ
ajbmeb-1978	138	4	any	any	DET
ajbmeb-1978	138	5	increase	increase	NOUN
ajbmeb-1978	138	6	in	in	ADP
ajbmeb-1978	138	7	the	the	DET
ajbmeb-1978	138	8	degree	degree	NOUN
ajbmeb-1978	138	9	of	of	ADP
ajbmeb-1978	138	10	strategy	strategy	NOUN
ajbmeb-1978	138	11	disclosure	disclosure	NOUN
ajbmeb-1978	138	12	can	can	AUX
ajbmeb-1978	138	13	result	result	VERB
ajbmeb-1978	138	14	in	in	ADP
ajbmeb-1978	138	15	a	a	DET
ajbmeb-1978	138	16	rise	rise	NOUN
ajbmeb-1978	138	17	in	in	ADP
ajbmeb-1978	138	18	the	the	DET
ajbmeb-1978	138	19	company	company	NOUN
ajbmeb-1978	138	20	's	's	PART
ajbmeb-1978	138	21	worth	worth	NOUN
ajbmeb-1978	138	22	suggests	suggest	VERB
ajbmeb-1978	138	23	that	that	SCONJ
ajbmeb-1978	138	24	there	there	PRON
ajbmeb-1978	138	25	is	be	VERB
ajbmeb-1978	138	26	a	a	DET
ajbmeb-1978	138	27	direct	direct	ADJ
ajbmeb-1978	138	28	correlation	correlation	NOUN
ajbmeb-1978	138	29	between	between	ADP
ajbmeb-1978	138	30	strategy	strategy	NOUN
ajbmeb-1978	138	31	disclosure	disclosure	NOUN
ajbmeb-1978	138	32	and	and	CCONJ
ajbmeb-1978	138	33	business	business	NOUN
ajbmeb-1978	138	34	value	value	NOUN
ajbmeb-1978	138	35	.	.	PUNCT
ajbmeb-1978	139	1	american	american	ADJ
ajbmeb-1978	139	2	journal	journal	PROPN
ajbmeb-1978	139	3	of	of	ADP
ajbmeb-1978	139	4	business	business	NOUN
ajbmeb-1978	139	5	management	management	NOUN
ajbmeb-1978	139	6	,	,	PUNCT
ajbmeb-1978	139	7	economics	economic	NOUN
ajbmeb-1978	139	8	and	and	CCONJ
ajbmeb-1978	139	9	banking	banking	NOUN
ajbmeb-1978	139	10	volume	volume	NOUN
ajbmeb-1978	139	11	23	23	NUM
ajbmeb-1978	139	12	april	april	PROPN
ajbmeb-1978	139	13	2024	2024	NUM
ajbmeb-1978	139	14	p	p	NOUN
ajbmeb-1978	139	15	a	a	DET
ajbmeb-1978	139	16	g	g	NOUN
ajbmeb-1978	139	17	e	e	NOUN
ajbmeb-1978	139	18	|	|	NOUN
ajbmeb-1978	139	19	24	24	NUM
ajbmeb-1978	139	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	139	21	5	5	NUM
ajbmeb-1978	139	22	.	.	PUNCT
ajbmeb-1978	140	1	there	there	PRON
ajbmeb-1978	140	2	is	be	VERB
ajbmeb-1978	140	3	an	an	DET
ajbmeb-1978	140	4	83	83	NUM
ajbmeb-1978	140	5	%	%	NOUN
ajbmeb-1978	140	6	statistically	statistically	ADV
ajbmeb-1978	140	7	significant	significant	ADJ
ajbmeb-1978	140	8	relationship	relationship	NOUN
ajbmeb-1978	140	9	between	between	ADP
ajbmeb-1978	140	10	the	the	DET
ajbmeb-1978	140	11	company	company	NOUN
ajbmeb-1978	140	12	's	's	PART
ajbmeb-1978	140	13	valuation	valuation	NOUN
ajbmeb-1978	140	14	and	and	CCONJ
ajbmeb-1978	140	15	its	its	PRON
ajbmeb-1978	140	16	social	social	ADJ
ajbmeb-1978	140	17	responsibility	responsibility	NOUN
ajbmeb-1978	140	18	declaration	declaration	NOUN
ajbmeb-1978	140	19	.	.	PUNCT
ajbmeb-1978	141	1	as	as	SCONJ
ajbmeb-1978	141	2	any	any	DET
ajbmeb-1978	141	3	increase	increase	NOUN
ajbmeb-1978	141	4	in	in	ADP
ajbmeb-1978	141	5	the	the	DET
ajbmeb-1978	141	6	degree	degree	NOUN
ajbmeb-1978	141	7	of	of	ADP
ajbmeb-1978	141	8	social	social	ADJ
ajbmeb-1978	141	9	responsibility	responsibility	NOUN
ajbmeb-1978	141	10	disclosure	disclosure	NOUN
ajbmeb-1978	141	11	might	might	AUX
ajbmeb-1978	141	12	result	result	VERB
ajbmeb-1978	141	13	in	in	ADP
ajbmeb-1978	141	14	a	a	DET
ajbmeb-1978	141	15	rise	rise	NOUN
ajbmeb-1978	141	16	in	in	ADP
ajbmeb-1978	141	17	the	the	DET
ajbmeb-1978	141	18	company	company	NOUN
ajbmeb-1978	141	19	's	's	PART
ajbmeb-1978	141	20	value	value	NOUN
ajbmeb-1978	141	21	,	,	PUNCT
ajbmeb-1978	141	22	this	this	PRON
ajbmeb-1978	141	23	suggests	suggest	VERB
ajbmeb-1978	141	24	that	that	SCONJ
ajbmeb-1978	141	25	there	there	PRON
ajbmeb-1978	141	26	is	be	VERB
ajbmeb-1978	141	27	a	a	DET
ajbmeb-1978	141	28	direct	direct	ADJ
ajbmeb-1978	141	29	link	link	NOUN
ajbmeb-1978	141	30	between	between	ADP
ajbmeb-1978	141	31	social	social	ADJ
ajbmeb-1978	141	32	responsibility	responsibility	NOUN
ajbmeb-1978	141	33	disclosure	disclosure	NOUN
ajbmeb-1978	141	34	and	and	CCONJ
ajbmeb-1978	141	35	value	value	NOUN
ajbmeb-1978	141	36	.	.	PUNCT
ajbmeb-1978	142	1	5	5	NUM
ajbmeb-1978	142	2	-	-	SYM
ajbmeb-1978	142	3	2	2	NUM
ajbmeb-1978	142	4	recommendations	recommendation	NOUN
ajbmeb-1978	142	5	:	:	PUNCT
ajbmeb-1978	142	6	1	1	X
ajbmeb-1978	142	7	.	.	PUNCT
ajbmeb-1978	143	1	in	in	ADP
ajbmeb-1978	143	2	order	order	NOUN
ajbmeb-1978	143	3	to	to	PART
ajbmeb-1978	143	4	provide	provide	VERB
ajbmeb-1978	143	5	a	a	DET
ajbmeb-1978	143	6	conceptual	conceptual	ADJ
ajbmeb-1978	143	7	and	and	CCONJ
ajbmeb-1978	143	8	applied	applied	ADJ
ajbmeb-1978	143	9	framework	framework	NOUN
ajbmeb-1978	143	10	that	that	PRON
ajbmeb-1978	143	11	illustrates	illustrate	VERB
ajbmeb-1978	143	12	the	the	DET
ajbmeb-1978	143	13	significance	significance	NOUN
ajbmeb-1978	143	14	of	of	ADP
ajbmeb-1978	143	15	social	social	ADJ
ajbmeb-1978	143	16	responsibility	responsibility	NOUN
ajbmeb-1978	143	17	accounting	account	VERB
ajbmeb-1978	143	18	and	and	CCONJ
ajbmeb-1978	143	19	how	how	SCONJ
ajbmeb-1978	143	20	to	to	PART
ajbmeb-1978	143	21	disclose	disclose	VERB
ajbmeb-1978	143	22	it	it	PRON
ajbmeb-1978	143	23	,	,	PUNCT
ajbmeb-1978	143	24	accounting	accounting	NOUN
ajbmeb-1978	143	25	associations	association	NOUN
ajbmeb-1978	143	26	,	,	PUNCT
ajbmeb-1978	143	27	professional	professional	ADJ
ajbmeb-1978	143	28	organizations	organization	NOUN
ajbmeb-1978	143	29	,	,	PUNCT
ajbmeb-1978	143	30	and	and	CCONJ
ajbmeb-1978	143	31	accounting	accounting	NOUN
ajbmeb-1978	143	32	departments	department	NOUN
ajbmeb-1978	143	33	in	in	ADP
ajbmeb-1978	143	34	the	the	DET
ajbmeb-1978	143	35	faculties	faculty	NOUN
ajbmeb-1978	143	36	of	of	ADP
ajbmeb-1978	143	37	administration	administration	NOUN
ajbmeb-1978	143	38	and	and	CCONJ
ajbmeb-1978	143	39	economics	economic	NOUN
ajbmeb-1978	143	40	at	at	ADP
ajbmeb-1978	143	41	iraqi	iraqi	ADJ
ajbmeb-1978	143	42	universities	university	NOUN
ajbmeb-1978	143	43	must	must	AUX
ajbmeb-1978	143	44	give	give	VERB
ajbmeb-1978	143	45	the	the	DET
ajbmeb-1978	143	46	disclosure	disclosure	NOUN
ajbmeb-1978	143	47	of	of	ADP
ajbmeb-1978	143	48	social	social	ADJ
ajbmeb-1978	143	49	responsibility	responsibility	NOUN
ajbmeb-1978	143	50	accounting	account	VERB
ajbmeb-1978	143	51	significant	significant	ADJ
ajbmeb-1978	143	52	consideration	consideration	NOUN
ajbmeb-1978	143	53	.	.	PUNCT
ajbmeb-1978	144	1	2	2	X
ajbmeb-1978	144	2	.	.	X
ajbmeb-1978	144	3	iraqi	iraqi	ADJ
ajbmeb-1978	144	4	industrial	industrial	ADJ
ajbmeb-1978	144	5	companies	company	NOUN
ajbmeb-1978	144	6	listed	list	VERB
ajbmeb-1978	144	7	on	on	ADP
ajbmeb-1978	144	8	the	the	DET
ajbmeb-1978	144	9	iraq	iraq	PROPN
ajbmeb-1978	144	10	stock	stock	NOUN
ajbmeb-1978	144	11	exchange	exchange	PROPN
ajbmeb-1978	144	12	need	need	VERB
ajbmeb-1978	144	13	to	to	PART
ajbmeb-1978	144	14	show	show	VERB
ajbmeb-1978	144	15	more	more	ADJ
ajbmeb-1978	144	16	interest	interest	NOUN
ajbmeb-1978	144	17	in	in	ADP
ajbmeb-1978	144	18	the	the	DET
ajbmeb-1978	144	19	work	work	NOUN
ajbmeb-1978	144	20	of	of	ADP
ajbmeb-1978	144	21	working	work	VERB
ajbmeb-1978	144	22	people	people	NOUN
ajbmeb-1978	144	23	and	and	CCONJ
ajbmeb-1978	144	24	protect	protect	VERB
ajbmeb-1978	144	25	them	they	PRON
ajbmeb-1978	144	26	.	.	PUNCT
ajbmeb-1978	145	1	they	they	PRON
ajbmeb-1978	145	2	can	can	AUX
ajbmeb-1978	145	3	do	do	VERB
ajbmeb-1978	145	4	this	this	PRON
ajbmeb-1978	145	5	by	by	ADP
ajbmeb-1978	145	6	giving	give	VERB
ajbmeb-1978	145	7	workers	worker	NOUN
ajbmeb-1978	145	8	more	more	ADJ
ajbmeb-1978	145	9	training	training	NOUN
ajbmeb-1978	145	10	,	,	PUNCT
ajbmeb-1978	145	11	offering	offer	VERB
ajbmeb-1978	145	12	incentives	incentive	NOUN
ajbmeb-1978	145	13	,	,	PUNCT
ajbmeb-1978	145	14	giving	give	VERB
ajbmeb-1978	145	15	them	they	PRON
ajbmeb-1978	145	16	adequate	adequate	ADJ
ajbmeb-1978	145	17	housing	housing	NOUN
ajbmeb-1978	145	18	,	,	PUNCT
ajbmeb-1978	145	19	and	and	CCONJ
ajbmeb-1978	145	20	offering	offer	VERB
ajbmeb-1978	145	21	health	health	NOUN
ajbmeb-1978	145	22	insurance	insurance	NOUN
ajbmeb-1978	145	23	.	.	PUNCT
ajbmeb-1978	146	1	after	after	ADV
ajbmeb-1978	146	2	all	all	ADV
ajbmeb-1978	146	3	,	,	PUNCT
ajbmeb-1978	146	4	a	a	DET
ajbmeb-1978	146	5	company	company	NOUN
ajbmeb-1978	146	6	's	's	PART
ajbmeb-1978	146	7	value	value	NOUN
ajbmeb-1978	146	8	will	will	AUX
ajbmeb-1978	146	9	increase	increase	VERB
ajbmeb-1978	146	10	as	as	ADP
ajbmeb-1978	146	11	a	a	DET
ajbmeb-1978	146	12	result	result	NOUN
ajbmeb-1978	146	13	of	of	ADP
ajbmeb-1978	146	14	showing	show	VERB
ajbmeb-1978	146	15	more	more	ADJ
ajbmeb-1978	146	16	interest	interest	NOUN
ajbmeb-1978	146	17	in	in	ADP
ajbmeb-1978	146	18	working	work	VERB
ajbmeb-1978	146	19	people	people	NOUN
ajbmeb-1978	146	20	.	.	PUNCT
ajbmeb-1978	147	1	3	3	X
ajbmeb-1978	147	2	.	.	X
ajbmeb-1978	147	3	teaching	teach	VERB
ajbmeb-1978	147	4	industrial	industrial	ADJ
ajbmeb-1978	147	5	firms	firm	NOUN
ajbmeb-1978	147	6	about	about	ADP
ajbmeb-1978	147	7	the	the	DET
ajbmeb-1978	147	8	necessity	necessity	NOUN
ajbmeb-1978	147	9	of	of	ADP
ajbmeb-1978	147	10	following	follow	VERB
ajbmeb-1978	147	11	the	the	DET
ajbmeb-1978	147	12	financial	financial	ADJ
ajbmeb-1978	147	13	statement	statement	NOUN
ajbmeb-1978	147	14	disclosure	disclosure	NOUN
ajbmeb-1978	147	15	of	of	ADP
ajbmeb-1978	147	16	social	social	ADJ
ajbmeb-1978	147	17	responsibility	responsibility	NOUN
ajbmeb-1978	147	18	guidelines	guideline	NOUN
ajbmeb-1978	147	19	and	and	CCONJ
ajbmeb-1978	147	20	establishing	establish	VERB
ajbmeb-1978	147	21	a	a	DET
ajbmeb-1978	147	22	dedicated	dedicated	ADJ
ajbmeb-1978	147	23	accounting	accounting	NOUN
ajbmeb-1978	147	24	system	system	NOUN
ajbmeb-1978	147	25	that	that	PRON
ajbmeb-1978	147	26	serves	serve	VERB
ajbmeb-1978	147	27	this	this	DET
ajbmeb-1978	147	28	function	function	NOUN
ajbmeb-1978	147	29	.	.	PUNCT
ajbmeb-1978	148	1	4	4	X
ajbmeb-1978	148	2	.	.	X
ajbmeb-1978	148	3	the	the	DET
ajbmeb-1978	148	4	company	company	NOUN
ajbmeb-1978	148	5	's	's	PART
ajbmeb-1978	148	6	management	management	NOUN
ajbmeb-1978	148	7	should	should	AUX
ajbmeb-1978	148	8	take	take	VERB
ajbmeb-1978	148	9	into	into	ADP
ajbmeb-1978	148	10	account	account	NOUN
ajbmeb-1978	148	11	the	the	DET
ajbmeb-1978	148	12	disclosure	disclosure	NOUN
ajbmeb-1978	148	13	of	of	ADP
ajbmeb-1978	148	14	social	social	ADJ
ajbmeb-1978	148	15	responsibility	responsibility	NOUN
ajbmeb-1978	148	16	in	in	ADP
ajbmeb-1978	148	17	its	its	PRON
ajbmeb-1978	148	18	financial	financial	ADJ
ajbmeb-1978	148	19	statements	statement	NOUN
ajbmeb-1978	148	20	in	in	ADP
ajbmeb-1978	148	21	all	all	DET
ajbmeb-1978	148	22	its	its	PRON
ajbmeb-1978	148	23	dimensions	dimension	NOUN
ajbmeb-1978	148	24	(	(	PUNCT
ajbmeb-1978	148	25	company	company	NOUN
ajbmeb-1978	148	26	strategy	strategy	NOUN
ajbmeb-1978	148	27	,	,	PUNCT
ajbmeb-1978	148	28	governance	governance	NOUN
ajbmeb-1978	148	29	,	,	PUNCT
ajbmeb-1978	148	30	products	product	NOUN
ajbmeb-1978	148	31	and	and	CCONJ
ajbmeb-1978	148	32	services	service	NOUN
ajbmeb-1978	148	33	,	,	PUNCT
ajbmeb-1978	148	34	community	community	NOUN
ajbmeb-1978	148	35	development	development	NOUN
ajbmeb-1978	148	36	and	and	CCONJ
ajbmeb-1978	148	37	social	social	ADJ
ajbmeb-1978	148	38	goals	goal	NOUN
ajbmeb-1978	148	39	,	,	PUNCT
ajbmeb-1978	148	40	employment	employment	NOUN
ajbmeb-1978	148	41	,	,	PUNCT
ajbmeb-1978	148	42	and	and	CCONJ
ajbmeb-1978	148	43	the	the	DET
ajbmeb-1978	148	44	environment	environment	NOUN
ajbmeb-1978	148	45	)	)	PUNCT
ajbmeb-1978	148	46	because	because	SCONJ
ajbmeb-1978	148	47	the	the	DET
ajbmeb-1978	148	48	company	company	NOUN
ajbmeb-1978	148	49	spends	spend	VERB
ajbmeb-1978	148	50	on	on	ADP
ajbmeb-1978	148	51	these	these	DET
ajbmeb-1978	148	52	dimensions	dimension	NOUN
ajbmeb-1978	148	53	.	.	PUNCT
ajbmeb-1978	149	1	5	5	X
ajbmeb-1978	149	2	.	.	X
ajbmeb-1978	149	3	the	the	DET
ajbmeb-1978	149	4	need	need	NOUN
ajbmeb-1978	149	5	that	that	PRON
ajbmeb-1978	149	6	business	business	NOUN
ajbmeb-1978	149	7	managers	manager	NOUN
ajbmeb-1978	149	8	focus	focus	VERB
ajbmeb-1978	149	9	on	on	ADP
ajbmeb-1978	149	10	upcoming	upcoming	ADJ
ajbmeb-1978	149	11	initiatives	initiative	NOUN
ajbmeb-1978	149	12	to	to	PART
ajbmeb-1978	149	13	increase	increase	VERB
ajbmeb-1978	149	14	social	social	ADJ
ajbmeb-1978	149	15	responsibility	responsibility	NOUN
ajbmeb-1978	149	16	disclosure	disclosure	NOUN
ajbmeb-1978	149	17	in	in	ADP
ajbmeb-1978	149	18	their	their	PRON
ajbmeb-1978	149	19	financial	financial	ADJ
ajbmeb-1978	149	20	reports	report	NOUN
ajbmeb-1978	149	21	.	.	PUNCT
ajbmeb-1978	150	1	references	reference	NOUN
ajbmeb-1978	150	2	:	:	PUNCT
ajbmeb-1978	150	3	1	1	X
ajbmeb-1978	150	4	.	.	X
ajbmeb-1978	150	5	abdullah	abdullah	PROPN
ajbmeb-1978	150	6	,	,	PUNCT
ajbmeb-1978	150	7	ehab	ehab	PROPN
ajbmeb-1978	150	8	hashem	hashem	PROPN
ajbmeb-1978	150	9	,	,	PUNCT
ajbmeb-1978	150	10	(	(	PUNCT
ajbmeb-1978	150	11	2021	2021	NUM
ajbmeb-1978	150	12	)	)	PUNCT
ajbmeb-1978	150	13	.	.	PUNCT
ajbmeb-1978	151	1	“	"	PUNCT
ajbmeb-1978	151	2	accounting	account	VERB
ajbmeb-1978	151	3	disclosure	disclosure	NOUN
ajbmeb-1978	151	4	on	on	ADP
ajbmeb-1978	151	5	social	social	ADJ
ajbmeb-1978	151	6	responsibility	responsibility	NOUN
ajbmeb-1978	151	7	and	and	CCONJ
ajbmeb-1978	151	8	its	its	PRON
ajbmeb-1978	151	9	role	role	NOUN
ajbmeb-1978	151	10	in	in	ADP
ajbmeb-1978	151	11	evaluating	evaluate	VERB
ajbmeb-1978	151	12	the	the	DET
ajbmeb-1978	151	13	performance	performance	NOUN
ajbmeb-1978	151	14	of	of	ADP
ajbmeb-1978	151	15	economic	economic	ADJ
ajbmeb-1978	151	16	units	unit	NOUN
ajbmeb-1978	151	17	.	.	PUNCT
ajbmeb-1978	151	18	”	"	PUNCT
ajbmeb-1978	152	1	master	master	PROPN
ajbmeb-1978	152	2	’s	’s	PART
ajbmeb-1978	152	3	thesis	thesis	NOUN
ajbmeb-1978	152	4	,	,	PUNCT
ajbmeb-1978	152	5	college	college	NOUN
ajbmeb-1978	152	6	of	of	ADP
ajbmeb-1978	152	7	business	business	NOUN
ajbmeb-1978	152	8	economics	economic	NOUN
ajbmeb-1978	152	9	,	,	PUNCT
ajbmeb-1978	152	10	accounting	accounting	NOUN
ajbmeb-1978	152	11	department	department	PROPN
ajbmeb-1978	152	12	,	,	PUNCT
ajbmeb-1978	152	13	al	al	PROPN
ajbmeb-1978	152	14	-	-	PUNCT
ajbmeb-1978	152	15	nahrain	nahrain	PROPN
ajbmeb-1978	152	16	university	university	NOUN
ajbmeb-1978	152	17	.	.	PUNCT
ajbmeb-1978	153	1	2	2	X
ajbmeb-1978	153	2	.	.	X
ajbmeb-1978	153	3	ahlam	ahlam	PROPN
ajbmeb-1978	153	4	,	,	PUNCT
ajbmeb-1978	153	5	madfouni	madfouni	PROPN
ajbmeb-1978	153	6	(	(	PUNCT
ajbmeb-1978	153	7	2021	2021	NUM
ajbmeb-1978	153	8	):	):	PUNCT
ajbmeb-1978	153	9	“	"	PUNCT
ajbmeb-1978	153	10	the	the	DET
ajbmeb-1978	153	11	impact	impact	NOUN
ajbmeb-1978	153	12	of	of	ADP
ajbmeb-1978	153	13	disclosure	disclosure	NOUN
ajbmeb-1978	153	14	of	of	ADP
ajbmeb-1978	153	15	social	social	ADJ
ajbmeb-1978	153	16	responsibility	responsibility	NOUN
ajbmeb-1978	153	17	on	on	ADP
ajbmeb-1978	153	18	the	the	DET
ajbmeb-1978	153	19	quality	quality	NOUN
ajbmeb-1978	153	20	of	of	ADP
ajbmeb-1978	153	21	financial	financial	ADJ
ajbmeb-1978	153	22	statements	statement	NOUN
ajbmeb-1978	153	23	”	"	PUNCT
ajbmeb-1978	153	24	a	a	DET
ajbmeb-1978	153	25	case	case	NOUN
ajbmeb-1978	153	26	study	study	NOUN
ajbmeb-1978	153	27	in	in	ADP
ajbmeb-1978	153	28	the	the	DET
ajbmeb-1978	153	29	oil	oil	NOUN
ajbmeb-1978	153	30	corporation	corporation	NOUN
ajbmeb-1978	153	31	,	,	PUNCT
ajbmeb-1978	153	32	master	master	NOUN
ajbmeb-1978	153	33	’s	’s	PART
ajbmeb-1978	153	34	thesis	thesis	NOUN
ajbmeb-1978	153	35	,	,	PUNCT
ajbmeb-1978	153	36	umm	umm	INTJ
ajbmeb-1978	153	37	el	el	PROPN
ajbmeb-1978	153	38	-	-	PUNCT
ajbmeb-1978	153	39	bouaghi	bouaghi	PROPN
ajbmeb-1978	153	40	university	university	PROPN
ajbmeb-1978	153	41	,	,	PUNCT
ajbmeb-1978	153	42	accounting	accounting	NOUN
ajbmeb-1978	153	43	department	department	PROPN
ajbmeb-1978	153	44	,	,	PUNCT
ajbmeb-1978	153	45	algeria	algeria	PROPN
ajbmeb-1978	153	46	.	.	PUNCT
ajbmeb-1978	154	1	3	3	X
ajbmeb-1978	154	2	.	.	X
ajbmeb-1978	154	3	al	al	PROPN
ajbmeb-1978	154	4	-	-	PUNCT
ajbmeb-1978	154	5	adhari	adhari	PROPN
ajbmeb-1978	154	6	,	,	PUNCT
ajbmeb-1978	154	7	muhammad	muhammad	PROPN
ajbmeb-1978	154	8	amer	amer	PROPN
ajbmeb-1978	154	9	rahi	rahi	PROPN
ajbmeb-1978	154	10	,	,	PUNCT
ajbmeb-1978	154	11	(	(	PUNCT
ajbmeb-1978	154	12	2017	2017	NUM
ajbmeb-1978	154	13	)	)	PUNCT
ajbmeb-1978	154	14	“	"	PUNCT
ajbmeb-1978	154	15	accounting	account	VERB
ajbmeb-1978	154	16	disclosure	disclosure	NOUN
ajbmeb-1978	154	17	of	of	ADP
ajbmeb-1978	154	18	social	social	ADJ
ajbmeb-1978	154	19	responsibility	responsibility	NOUN
ajbmeb-1978	154	20	and	and	CCONJ
ajbmeb-1978	154	21	its	its	PRON
ajbmeb-1978	154	22	impact	impact	NOUN
ajbmeb-1978	154	23	on	on	ADP
ajbmeb-1978	154	24	corporate	corporate	ADJ
ajbmeb-1978	154	25	performance	performance	NOUN
ajbmeb-1978	154	26	,	,	PUNCT
ajbmeb-1978	154	27	”	"	PUNCT
ajbmeb-1978	154	28	master	master	NOUN
ajbmeb-1978	154	29	’s	’s	PART
ajbmeb-1978	154	30	thesis	thesis	NOUN
ajbmeb-1978	154	31	,	,	PUNCT
ajbmeb-1978	154	32	college	college	NOUN
ajbmeb-1978	154	33	of	of	ADP
ajbmeb-1978	154	34	administration	administration	NOUN
ajbmeb-1978	154	35	and	and	CCONJ
ajbmeb-1978	154	36	economics	economic	NOUN
ajbmeb-1978	154	37	,	,	PUNCT
ajbmeb-1978	154	38	university	university	NOUN
ajbmeb-1978	154	39	of	of	ADP
ajbmeb-1978	154	40	al	al	PROPN
ajbmeb-1978	154	41	-	-	PUNCT
ajbmeb-1978	154	42	qadisiyah	qadisiyah	PROPN
ajbmeb-1978	154	43	,	,	PUNCT
ajbmeb-1978	154	44	department	department	NOUN
ajbmeb-1978	154	45	of	of	ADP
ajbmeb-1978	154	46	accounting	accounting	NOUN
ajbmeb-1978	154	47	.	.	PUNCT
ajbmeb-1978	155	1	4	4	X
ajbmeb-1978	155	2	.	.	X
ajbmeb-1978	155	3	al	al	PROPN
ajbmeb-1978	155	4	-	-	PUNCT
ajbmeb-1978	155	5	awwad	awwad	PROPN
ajbmeb-1978	155	6	,	,	PUNCT
ajbmeb-1978	155	7	asaad	asaad	PROPN
ajbmeb-1978	155	8	muhammad	muhammad	PROPN
ajbmeb-1978	155	9	ali	ali	PROPN
ajbmeb-1978	155	10	wahhab	wahhab	PROPN
ajbmeb-1978	155	11	.	.	PUNCT
ajbmeb-1978	156	1	al	al	PROPN
ajbmeb-1978	156	2	-	-	PUNCT
ajbmeb-1978	156	3	khafaji	khafaji	PROPN
ajbmeb-1978	156	4	,	,	PUNCT
ajbmeb-1978	156	5	saddam	saddam	PROPN
ajbmeb-1978	156	6	hassan	hassan	PROPN
ajbmeb-1978	156	7	najeeb	najeeb	PROPN
ajbmeb-1978	156	8	,	,	PUNCT
ajbmeb-1978	156	9	(	(	PUNCT
ajbmeb-1978	156	10	2020	2020	NUM
ajbmeb-1978	156	11	)	)	PUNCT
ajbmeb-1978	156	12	,	,	PUNCT
ajbmeb-1978	156	13	“	"	PUNCT
ajbmeb-1978	156	14	the	the	DET
ajbmeb-1978	156	15	effect	effect	NOUN
ajbmeb-1978	156	16	of	of	ADP
ajbmeb-1978	156	17	accounting	accounting	NOUN
ajbmeb-1978	156	18	values	value	NOUN
ajbmeb-1978	156	19	on	on	ADP
ajbmeb-1978	156	20	expressing	express	VERB
ajbmeb-1978	156	21	an	an	DET
ajbmeb-1978	156	22	opinion	opinion	NOUN
ajbmeb-1978	156	23	on	on	ADP
ajbmeb-1978	156	24	the	the	DET
ajbmeb-1978	156	25	financial	financial	ADJ
ajbmeb-1978	156	26	statements	statement	NOUN
ajbmeb-1978	156	27	and	and	CCONJ
ajbmeb-1978	156	28	their	their	PRON
ajbmeb-1978	156	29	reflection	reflection	NOUN
ajbmeb-1978	156	30	on	on	ADP
ajbmeb-1978	156	31	the	the	DET
ajbmeb-1978	156	32	value	value	NOUN
ajbmeb-1978	156	33	of	of	ADP
ajbmeb-1978	156	34	the	the	DET
ajbmeb-1978	156	35	company	company	NOUN
ajbmeb-1978	156	36	,	,	PUNCT
ajbmeb-1978	156	37	”	"	PUNCT
ajbmeb-1978	156	38	the	the	DET
ajbmeb-1978	156	39	iraqi	iraqi	ADJ
ajbmeb-1978	156	40	journal	journal	NOUN
ajbmeb-1978	156	41	of	of	ADP
ajbmeb-1978	156	42	administrative	administrative	ADJ
ajbmeb-1978	156	43	sciences	sciences	PROPN
ajbmeb-1978	156	44	,	,	PUNCT
ajbmeb-1978	156	45	vol	vol	NOUN
ajbmeb-1978	156	46	.	.	PROPN
ajbmeb-1978	156	47	17	17	NUM
ajbmeb-1978	156	48	,	,	PUNCT
ajbmeb-1978	156	49	no	no	INTJ
ajbmeb-1978	156	50	.	.	NOUN
ajbmeb-1978	156	51	68	68	NUM
ajbmeb-1978	156	52	.	.	X
ajbmeb-1978	157	1	5	5	NUM
ajbmeb-1978	157	2	.	.	X
ajbmeb-1978	157	3	al	al	PROPN
ajbmeb-1978	157	4	-	-	PUNCT
ajbmeb-1978	157	5	ghalbi	ghalbi	PROPN
ajbmeb-1978	157	6	,	,	PUNCT
ajbmeb-1978	157	7	majid	majid	PROPN
ajbmeb-1978	157	8	mohsen	mohsen	PROPN
ajbmeb-1978	157	9	muhammad	muhammad	PROPN
ajbmeb-1978	157	10	,	,	PUNCT
ajbmeb-1978	157	11	(	(	PUNCT
ajbmeb-1978	157	12	2017	2017	NUM
ajbmeb-1978	157	13	)	)	PUNCT
ajbmeb-1978	157	14	,	,	PUNCT
ajbmeb-1978	157	15	“	"	PUNCT
ajbmeb-1978	157	16	economic	economic	ADJ
ajbmeb-1978	157	17	value	value	NOUN
ajbmeb-1978	157	18	added	add	VERB
ajbmeb-1978	157	19	directives	directive	NOUN
ajbmeb-1978	157	20	in	in	ADP
ajbmeb-1978	157	21	iraqi	iraqi	ADJ
ajbmeb-1978	157	22	banks	bank	NOUN
ajbmeb-1978	157	23	,	,	PUNCT
ajbmeb-1978	157	24	an	an	DET
ajbmeb-1978	157	25	applied	apply	VERB
ajbmeb-1978	157	26	study	study	NOUN
ajbmeb-1978	157	27	”	"	PUNCT
ajbmeb-1978	157	28	,	,	PUNCT
ajbmeb-1978	157	29	al	al	PROPN
ajbmeb-1978	157	30	-	-	PUNCT
ajbmeb-1978	157	31	kout	kout	PROPN
ajbmeb-1978	157	32	journal	journal	NOUN
ajbmeb-1978	157	33	of	of	ADP
ajbmeb-1978	157	34	economic	economic	ADJ
ajbmeb-1978	157	35	and	and	CCONJ
ajbmeb-1978	157	36	administrative	administrative	ADJ
ajbmeb-1978	157	37	sciences	science	NOUN
ajbmeb-1978	157	38	,	,	PUNCT
ajbmeb-1978	157	39	issue	issue	NOUN
ajbmeb-1978	157	40	26	26	NUM
ajbmeb-1978	157	41	.	.	NOUN
ajbmeb-1978	158	1	6	6	NUM
ajbmeb-1978	158	2	.	.	X
ajbmeb-1978	159	1	al	al	PROPN
ajbmeb-1978	159	2	-	-	PUNCT
ajbmeb-1978	159	3	hasnawi	hasnawi	PROPN
ajbmeb-1978	159	4	,	,	PUNCT
ajbmeb-1978	159	5	mushtaq	mushtaq	PROPN
ajbmeb-1978	159	6	muhammad	muhammad	PROPN
ajbmeb-1978	159	7	raisan	raisan	PROPN
ajbmeb-1978	159	8	,	,	PUNCT
ajbmeb-1978	159	9	al	al	PROPN
ajbmeb-1978	159	10	-	-	PUNCT
ajbmeb-1978	159	11	tamimi	tamimi	PROPN
ajbmeb-1978	159	12	,	,	PUNCT
ajbmeb-1978	159	13	amal	amal	PROPN
ajbmeb-1978	159	14	muhammad	muhammad	PROPN
ajbmeb-1978	159	15	salman	salman	PROPN
ajbmeb-1978	159	16	.	.	PUNCT
ajbmeb-1978	160	1	(	(	PUNCT
ajbmeb-1978	160	2	2020	2020	NUM
ajbmeb-1978	160	3	)	)	PUNCT
ajbmeb-1978	160	4	,	,	PUNCT
ajbmeb-1978	160	5	“	"	PUNCT
ajbmeb-1978	160	6	employing	employ	VERB
ajbmeb-1978	160	7	economic	economic	ADJ
ajbmeb-1978	160	8	sustainability	sustainability	NOUN
ajbmeb-1978	160	9	criteria	criterion	NOUN
ajbmeb-1978	160	10	in	in	ADP
ajbmeb-1978	160	11	enhancing	enhance	VERB
ajbmeb-1978	160	12	the	the	DET
ajbmeb-1978	160	13	value	value	NOUN
ajbmeb-1978	160	14	of	of	ADP
ajbmeb-1978	160	15	the	the	DET
ajbmeb-1978	160	16	company	company	NOUN
ajbmeb-1978	160	17	,	,	PUNCT
ajbmeb-1978	160	18	”	"	PUNCT
ajbmeb-1978	160	19	journal	journal	NOUN
ajbmeb-1978	160	20	of	of	ADP
ajbmeb-1978	160	21	administration	administration	NOUN
ajbmeb-1978	160	22	and	and	CCONJ
ajbmeb-1978	160	23	economics	economic	NOUN
ajbmeb-1978	160	24	,	,	PUNCT
ajbmeb-1978	160	25	volume	volume	NOUN
ajbmeb-1978	160	26	9	9	NUM
ajbmeb-1978	160	27	,	,	PUNCT
ajbmeb-1978	160	28	issue	issue	NOUN
ajbmeb-1978	160	29	36	36	NUM
ajbmeb-1978	160	30	.	.	PUNCT
ajbmeb-1978	161	1	american	american	PROPN
ajbmeb-1978	161	2	journal	journal	PROPN
ajbmeb-1978	161	3	of	of	ADP
ajbmeb-1978	161	4	business	business	NOUN
ajbmeb-1978	161	5	management	management	NOUN
ajbmeb-1978	161	6	,	,	PUNCT
ajbmeb-1978	161	7	economics	economic	NOUN
ajbmeb-1978	161	8	and	and	CCONJ
ajbmeb-1978	161	9	banking	banking	NOUN
ajbmeb-1978	161	10	volume	volume	NOUN
ajbmeb-1978	161	11	23	23	NUM
ajbmeb-1978	161	12	april	april	PROPN
ajbmeb-1978	161	13	2024	2024	NUM
ajbmeb-1978	161	14	p	p	NOUN
ajbmeb-1978	161	15	a	a	DET
ajbmeb-1978	161	16	g	g	NOUN
ajbmeb-1978	161	17	e	e	NOUN
ajbmeb-1978	161	18	|	|	NOUN
ajbmeb-1978	161	19	25	25	NUM
ajbmeb-1978	161	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	161	21	7	7	NUM
ajbmeb-1978	161	22	.	.	PUNCT
ajbmeb-1978	162	1	al	al	PROPN
ajbmeb-1978	162	2	-	-	PUNCT
ajbmeb-1978	162	3	jajjawi	jajjawi	PROPN
ajbmeb-1978	162	4	,	,	PUNCT
ajbmeb-1978	162	5	talal	talal	PROPN
ajbmeb-1978	162	6	muhammad	muhammad	PROPN
ajbmeb-1978	162	7	ali	ali	PROPN
ajbmeb-1978	162	8	,	,	PUNCT
ajbmeb-1978	162	9	al	al	PROPN
ajbmeb-1978	162	10	-	-	PUNCT
ajbmeb-1978	162	11	masoudi	masoudi	ADJ
ajbmeb-1978	162	12	,	,	PUNCT
ajbmeb-1978	162	13	haider	haider	PROPN
ajbmeb-1978	162	14	ali	ali	PROPN
ajbmeb-1978	162	15	,	,	PUNCT
ajbmeb-1978	162	16	al	al	PROPN
ajbmeb-1978	162	17	-	-	PUNCT
ajbmeb-1978	162	18	saadi	saadi	PROPN
ajbmeb-1978	162	19	,	,	PUNCT
ajbmeb-1978	162	20	marwa	marwa	PROPN
ajbmeb-1978	162	21	abdel	abdel	PROPN
ajbmeb-1978	162	22	-	-	PUNCT
ajbmeb-1978	162	23	sattar	sattar	PROPN
ajbmeb-1978	162	24	,	,	PUNCT
ajbmeb-1978	162	25	(	(	PUNCT
ajbmeb-1978	162	26	2016	2016	NUM
ajbmeb-1978	162	27	)	)	PUNCT
ajbmeb-1978	162	28	.	.	PUNCT
ajbmeb-1978	163	1	“	"	PUNCT
ajbmeb-1978	163	2	the	the	DET
ajbmeb-1978	163	3	reflection	reflection	NOUN
ajbmeb-1978	163	4	of	of	ADP
ajbmeb-1978	163	5	opportunity	opportunity	NOUN
ajbmeb-1978	163	6	cost	cost	NOUN
ajbmeb-1978	163	7	on	on	ADP
ajbmeb-1978	163	8	the	the	DET
ajbmeb-1978	163	9	fair	fair	ADJ
ajbmeb-1978	163	10	value	value	NOUN
ajbmeb-1978	163	11	method	method	NOUN
ajbmeb-1978	163	12	for	for	ADP
ajbmeb-1978	163	13	evaluating	evaluate	VERB
ajbmeb-1978	163	14	the	the	DET
ajbmeb-1978	163	15	investment	investment	NOUN
ajbmeb-1978	163	16	portfolio	portfolio	NOUN
ajbmeb-1978	163	17	,	,	PUNCT
ajbmeb-1978	163	18	a	a	DET
ajbmeb-1978	163	19	case	case	NOUN
ajbmeb-1978	163	20	study	study	NOUN
ajbmeb-1978	163	21	in	in	ADP
ajbmeb-1978	163	22	some	some	DET
ajbmeb-1978	163	23	companies	company	NOUN
ajbmeb-1978	163	24	listed	list	VERB
ajbmeb-1978	163	25	in	in	ADP
ajbmeb-1978	163	26	the	the	DET
ajbmeb-1978	163	27	iraq	iraq	PROPN
ajbmeb-1978	163	28	stock	stock	NOUN
ajbmeb-1978	163	29	exchange	exchange	PROPN
ajbmeb-1978	163	30	.	.	PUNCT
ajbmeb-1978	164	1	scientific	scientific	ADJ
ajbmeb-1978	164	2	conference	conference	NOUN
ajbmeb-1978	164	3	,	,	PUNCT
ajbmeb-1978	164	4	karbala	karbala	PROPN
ajbmeb-1978	164	5	university	university	PROPN
ajbmeb-1978	164	6	.	.	PUNCT
ajbmeb-1978	165	1	8	8	X
ajbmeb-1978	165	2	.	.	X
ajbmeb-1978	166	1	al	al	PROPN
ajbmeb-1978	166	2	-	-	PUNCT
ajbmeb-1978	166	3	musawi	musawi	PROPN
ajbmeb-1978	166	4	.	.	PUNCT
ajbmeb-1978	167	1	alaa	alaa	PROPN
ajbmeb-1978	167	2	hassan	hassan	PROPN
ajbmeb-1978	167	3	youssef	youssef	PROPN
ajbmeb-1978	167	4	.	.	PUNCT
ajbmeb-1978	168	1	(	(	PUNCT
ajbmeb-1978	168	2	2017	2017	NUM
ajbmeb-1978	168	3	)	)	PUNCT
ajbmeb-1978	168	4	.	.	PUNCT
ajbmeb-1978	169	1	“	"	PUNCT
ajbmeb-1978	169	2	the	the	DET
ajbmeb-1978	169	3	relationship	relationship	NOUN
ajbmeb-1978	169	4	between	between	ADP
ajbmeb-1978	169	5	environmental	environmental	ADJ
ajbmeb-1978	169	6	responsibility	responsibility	NOUN
ajbmeb-1978	169	7	and	and	CCONJ
ajbmeb-1978	169	8	the	the	DET
ajbmeb-1978	169	9	accounting	accounting	NOUN
ajbmeb-1978	169	10	dimensions	dimension	NOUN
ajbmeb-1978	169	11	of	of	ADP
ajbmeb-1978	169	12	social	social	ADJ
ajbmeb-1978	169	13	welfare	welfare	NOUN
ajbmeb-1978	169	14	and	and	CCONJ
ajbmeb-1978	169	15	its	its	PRON
ajbmeb-1978	169	16	impact	impact	NOUN
ajbmeb-1978	169	17	on	on	ADP
ajbmeb-1978	169	18	maximizing	maximize	VERB
ajbmeb-1978	169	19	the	the	DET
ajbmeb-1978	169	20	value	value	NOUN
ajbmeb-1978	169	21	of	of	ADP
ajbmeb-1978	169	22	the	the	DET
ajbmeb-1978	169	23	company	company	NOUN
ajbmeb-1978	169	24	.	.	PUNCT
ajbmeb-1978	169	25	”	"	PUNCT
ajbmeb-1978	170	1	master	master	PROPN
ajbmeb-1978	170	2	’s	’s	PART
ajbmeb-1978	170	3	thesis	thesis	PROPN
ajbmeb-1978	170	4	college	college	PROPN
ajbmeb-1978	170	5	of	of	ADP
ajbmeb-1978	170	6	administration	administration	PROPN
ajbmeb-1978	170	7	and	and	CCONJ
ajbmeb-1978	170	8	economics	economics	PROPN
ajbmeb-1978	170	9	department	department	PROPN
ajbmeb-1978	170	10	of	of	ADP
ajbmeb-1978	170	11	accounting	accounting	PROPN
ajbmeb-1978	170	12	university	university	PROPN
ajbmeb-1978	170	13	of	of	ADP
ajbmeb-1978	170	14	al	al	PROPN
ajbmeb-1978	170	15	-	-	PUNCT
ajbmeb-1978	170	16	qadisiyah	qadisiyah	NOUN
ajbmeb-1978	170	17	.	.	PUNCT
ajbmeb-1978	171	1	9	9	X
ajbmeb-1978	171	2	.	.	X
ajbmeb-1978	171	3	al	al	PROPN
ajbmeb-1978	171	4	-	-	PUNCT
ajbmeb-1978	171	5	shammari	shammari	PROPN
ajbmeb-1978	171	6	,	,	PUNCT
ajbmeb-1978	171	7	sadiq	sadiq	PROPN
ajbmeb-1978	171	8	arshad	arshad	PROPN
ajbmeb-1978	171	9	(	(	PUNCT
ajbmeb-1978	171	10	2012	2012	NUM
ajbmeb-1978	171	11	)	)	PUNCT
ajbmeb-1978	171	12	“	"	PUNCT
ajbmeb-1978	171	13	banking	banking	NOUN
ajbmeb-1978	171	14	management	management	NOUN
ajbmeb-1978	171	15	reality	reality	NOUN
ajbmeb-1978	171	16	and	and	CCONJ
ajbmeb-1978	171	17	practical	practical	ADJ
ajbmeb-1978	171	18	applications	application	NOUN
ajbmeb-1978	171	19	”	"	PUNCT
ajbmeb-1978	171	20	first	first	PROPN
ajbmeb-1978	171	21	edition	edition	NOUN
ajbmeb-1978	171	22	,	,	PUNCT
ajbmeb-1978	171	23	baghdad	baghdad	PROPN
ajbmeb-1978	171	24	-	-	PUNCT
ajbmeb-1978	171	25	iraq	iraq	PROPN
ajbmeb-1978	171	26	10	10	NUM
ajbmeb-1978	171	27	.	.	PUNCT
ajbmeb-1978	172	1	al	al	PROPN
ajbmeb-1978	172	2	-	-	PUNCT
ajbmeb-1978	172	3	zorfi	zorfi	PROPN
ajbmeb-1978	172	4	,	,	PUNCT
ajbmeb-1978	172	5	alaa	alaa	PROPN
ajbmeb-1978	172	6	abdel	abdel	PROPN
ajbmeb-1978	172	7	-	-	PUNCT
ajbmeb-1978	172	8	abbas	abbas	PROPN
ajbmeb-1978	172	9	,	,	PUNCT
ajbmeb-1978	172	10	(	(	PUNCT
ajbmeb-1978	172	11	2018	2018	NUM
ajbmeb-1978	172	12	)	)	PUNCT
ajbmeb-1978	172	13	“	"	PUNCT
ajbmeb-1978	172	14	disclosure	disclosure	NOUN
ajbmeb-1978	172	15	of	of	ADP
ajbmeb-1978	172	16	social	social	ADJ
ajbmeb-1978	172	17	responsibility	responsibility	NOUN
ajbmeb-1978	172	18	and	and	CCONJ
ajbmeb-1978	172	19	its	its	PRON
ajbmeb-1978	172	20	role	role	NOUN
ajbmeb-1978	172	21	in	in	ADP
ajbmeb-1978	172	22	enhancing	enhance	VERB
ajbmeb-1978	172	23	the	the	DET
ajbmeb-1978	172	24	value	value	NOUN
ajbmeb-1978	172	25	of	of	ADP
ajbmeb-1978	172	26	the	the	DET
ajbmeb-1978	172	27	company	company	NOUN
ajbmeb-1978	172	28	”	"	PUNCT
ajbmeb-1978	172	29	master	master	NOUN
ajbmeb-1978	172	30	thesis	thesis	NOUN
ajbmeb-1978	172	31	college	college	PROPN
ajbmeb-1978	172	32	of	of	ADP
ajbmeb-1978	172	33	administration	administration	PROPN
ajbmeb-1978	172	34	and	and	CCONJ
ajbmeb-1978	172	35	economics	economics	PROPN
ajbmeb-1978	172	36	department	department	PROPN
ajbmeb-1978	172	37	of	of	ADP
ajbmeb-1978	172	38	accounting	accounting	PROPN
ajbmeb-1978	172	39	university	university	PROPN
ajbmeb-1978	172	40	of	of	ADP
ajbmeb-1978	172	41	kufa	kufa	PROPN
ajbmeb-1978	172	42	.	.	PUNCT
ajbmeb-1978	173	1	11	11	NUM
ajbmeb-1978	173	2	.	.	PUNCT
ajbmeb-1978	174	1	al	al	PROPN
ajbmeb-1978	174	2	-	-	PUNCT
ajbmeb-1978	174	3	zubaidi	zubaidi	PROPN
ajbmeb-1978	174	4	,	,	PUNCT
ajbmeb-1978	174	5	shatha	shatha	PROPN
ajbmeb-1978	174	6	abdul	abdul	PROPN
ajbmeb-1978	174	7	-	-	PUNCT
ajbmeb-1978	174	8	hussein	hussein	PROPN
ajbmeb-1978	174	9	jabr	jabr	PROPN
ajbmeb-1978	174	10	,	,	PUNCT
ajbmeb-1978	174	11	mansour	mansour	PROPN
ajbmeb-1978	174	12	,	,	PUNCT
ajbmeb-1978	174	13	lama	lama	PROPN
ajbmeb-1978	174	14	muhammad	muhammad	PROPN
ajbmeb-1978	174	15	,	,	PUNCT
ajbmeb-1978	174	16	al	al	PROPN
ajbmeb-1978	174	17	-	-	PUNCT
ajbmeb-1978	174	18	mamouri	mamouri	PROPN
ajbmeb-1978	174	19	,	,	PUNCT
ajbmeb-1978	174	20	muhammad	muhammad	PROPN
ajbmeb-1978	174	21	ali	ali	PROPN
ajbmeb-1978	174	22	musa	musa	PROPN
ajbmeb-1978	174	23	(	(	PUNCT
ajbmeb-1978	174	24	2021	2021	NUM
ajbmeb-1978	174	25	)	)	PUNCT
ajbmeb-1978	174	26	,	,	PUNCT
ajbmeb-1978	174	27	“	"	PUNCT
ajbmeb-1978	174	28	the	the	DET
ajbmeb-1978	174	29	impact	impact	NOUN
ajbmeb-1978	174	30	of	of	ADP
ajbmeb-1978	174	31	sustainable	sustainable	ADJ
ajbmeb-1978	174	32	growth	growth	NOUN
ajbmeb-1978	174	33	on	on	ADP
ajbmeb-1978	174	34	the	the	DET
ajbmeb-1978	174	35	value	value	NOUN
ajbmeb-1978	174	36	of	of	ADP
ajbmeb-1978	174	37	companies	company	NOUN
ajbmeb-1978	174	38	,	,	PUNCT
ajbmeb-1978	174	39	”	"	PUNCT
ajbmeb-1978	174	40	an	an	DET
ajbmeb-1978	174	41	applied	apply	VERB
ajbmeb-1978	174	42	study	study	NOUN
ajbmeb-1978	174	43	for	for	ADP
ajbmeb-1978	174	44	industrial	industrial	ADJ
ajbmeb-1978	174	45	companies	company	NOUN
ajbmeb-1978	174	46	listed	list	VERB
ajbmeb-1978	174	47	in	in	ADP
ajbmeb-1978	174	48	the	the	DET
ajbmeb-1978	174	49	iraq	iraq	PROPN
ajbmeb-1978	174	50	stock	stock	PROPN
ajbmeb-1978	174	51	exchange	exchange	PROPN
ajbmeb-1978	174	52	,	,	PUNCT
ajbmeb-1978	174	53	journal	journal	NOUN
ajbmeb-1978	174	54	of	of	ADP
ajbmeb-1978	174	55	financial	financial	ADJ
ajbmeb-1978	174	56	and	and	CCONJ
ajbmeb-1978	174	57	accounting	accounting	NOUN
ajbmeb-1978	174	58	sciences	science	NOUN
ajbmeb-1978	174	59	,	,	PUNCT
ajbmeb-1978	174	60	vol	vol	NOUN
ajbmeb-1978	174	61	.	.	PUNCT
ajbmeb-1978	175	1	the	the	DET
ajbmeb-1978	175	2	first	first	ADJ
ajbmeb-1978	175	3	,	,	PUNCT
ajbmeb-1978	175	4	the	the	DET
ajbmeb-1978	175	5	second	second	ADJ
ajbmeb-1978	175	6	issue	issue	NOUN
ajbmeb-1978	175	7	12	12	NUM
ajbmeb-1978	175	8	.	.	PUNCT
ajbmeb-1978	176	1	budiharjo	budiharjo	PROPN
ajbmeb-1978	176	2	,	,	PUNCT
ajbmeb-1978	176	3	r.(2021	r.(2021	NUM
ajbmeb-1978	176	4	):	):	PUNCT
ajbmeb-1978	176	5	“	"	PUNCT
ajbmeb-1978	176	6	the	the	DET
ajbmeb-1978	176	7	effect	effect	NOUN
ajbmeb-1978	176	8	of	of	ADP
ajbmeb-1978	176	9	good	good	ADJ
ajbmeb-1978	176	10	corporate	corporate	ADJ
ajbmeb-1978	176	11	governance	governance	NOUN
ajbmeb-1978	176	12	and	and	CCONJ
ajbmeb-1978	176	13	leverage	leverage	NOUN
ajbmeb-1978	176	14	toward	toward	ADP
ajbmeb-1978	176	15	company	company	NOUN
ajbmeb-1978	176	16	value	value	NOUN
ajbmeb-1978	176	17	with	with	ADP
ajbmeb-1978	176	18	profitability	profitability	NOUN
ajbmeb-1978	176	19	as	as	ADP
ajbmeb-1978	176	20	a	a	DET
ajbmeb-1978	176	21	moderating	moderate	VERB
ajbmeb-1978	176	22	variable	variable	NOUN
ajbmeb-1978	176	23	”	"	PUNCT
ajbmeb-1978	176	24	,	,	PUNCT
ajbmeb-1978	176	25	international	international	ADJ
ajbmeb-1978	176	26	journal	journal	NOUN
ajbmeb-1978	176	27	of	of	ADP
ajbmeb-1978	176	28	management	management	NOUN
ajbmeb-1978	176	29	studies	study	NOUN
ajbmeb-1978	176	30	and	and	CCONJ
ajbmeb-1978	176	31	social	social	ADJ
ajbmeb-1978	176	32	science	science	NOUN
ajbmeb-1978	176	33	research,3(3).220	research,3(3).220	NOUN
ajbmeb-1978	176	34	-	-	SYM
ajbmeb-1978	176	35	234	234	NUM
ajbmeb-1978	176	36	13	13	NUM
ajbmeb-1978	176	37	.	.	PUNCT
ajbmeb-1978	177	1	donleavy	donleavy	PROPN
ajbmeb-1978	177	2	,	,	PUNCT
ajbmeb-1978	177	3	g.(2018	g.(2018	PROPN
ajbmeb-1978	177	4	):	):	PUNCT
ajbmeb-1978	177	5	”	"	PUNCT
ajbmeb-1978	177	6	an	an	DET
ajbmeb-1978	177	7	introduction	introduction	NOUN
ajbmeb-1978	177	8	to	to	ADP
ajbmeb-1978	177	9	accounting	account	VERB
ajbmeb-1978	177	10	theory”.2nd	theory”.2nd	PROPN
ajbmeb-1978	177	11	edition	edition	NOUN
ajbmeb-1978	177	12	.	.	PUNCT
ajbmeb-1978	178	1	14	14	NUM
ajbmeb-1978	178	2	.	.	PUNCT
ajbmeb-1978	179	1	esfijani	esfijani	PROPN
ajbmeb-1978	179	2	,	,	PUNCT
ajbmeb-1978	179	3	azam(2014	azam(2014	NUM
ajbmeb-1978	179	4	)	)	PUNCT
ajbmeb-1978	179	5	methodology	methodology	NOUN
ajbmeb-1978	179	6	development	development	NOUN
ajbmeb-1978	179	7	for	for	ADP
ajbmeb-1978	179	8	measuring	measure	VERB
ajbmeb-1978	179	9	virtual	virtual	ADJ
ajbmeb-1978	179	10	university	university	NOUN
ajbmeb-1978	179	11	social	social	ADJ
ajbmeb-1978	179	12	responsibility	responsibility	NOUN
ajbmeb-1978	179	13	.	.	PUNCT
ajbmeb-1978	180	1	15	15	NUM
ajbmeb-1978	180	2	.	.	X
ajbmeb-1978	180	3	fajaria	fajaria	NOUN
ajbmeb-1978	180	4	,	,	PUNCT
ajbmeb-1978	180	5	a.z,&isnalita.(2018).the	a.z,&isnalita.(2018).the	DET
ajbmeb-1978	180	6	effect	effect	NOUN
ajbmeb-1978	180	7	of	of	ADP
ajbmeb-1978	180	8	profitability	profitability	NOUN
ajbmeb-1978	180	9	.	.	PUNCT
ajbmeb-1978	181	1	liquidity	liquidity	NOUN
ajbmeb-1978	181	2	,	,	PUNCT
ajbmeb-1978	181	3	leverage	leverage	NOUN
ajbmeb-1978	181	4	and	and	CCONJ
ajbmeb-1978	181	5	firm	firm	ADJ
ajbmeb-1978	181	6	growth	growth	NOUN
ajbmeb-1978	181	7	of	of	ADP
ajbmeb-1978	181	8	firm	firm	ADJ
ajbmeb-1978	181	9	value	value	NOUN
ajbmeb-1978	181	10	with	with	ADP
ajbmeb-1978	181	11	its	its	PRON
ajbmeb-1978	181	12	dividend	dividend	NOUN
ajbmeb-1978	181	13	policy	policy	NOUN
ajbmeb-1978	181	14	as	as	ADP
ajbmeb-1978	181	15	a	a	DET
ajbmeb-1978	181	16	moderating	moderate	VERB
ajbmeb-1978	181	17	variable	variable	NOUN
ajbmeb-1978	181	18	,	,	PUNCT
ajbmeb-1978	181	19	international	international	ADJ
ajbmeb-1978	181	20	journal	journal	NOUN
ajbmeb-1978	181	21	of	of	ADP
ajbmeb-1978	181	22	managerial	managerial	ADJ
ajbmeb-1978	181	23	studies	study	NOUN
ajbmeb-1978	181	24	and	and	CCONJ
ajbmeb-1978	181	25	research	research	NOUN
ajbmeb-1978	181	26	,	,	PUNCT
ajbmeb-1978	181	27	6(10),55	6(10),55	NUM
ajbmeb-1978	181	28	-	-	SYM
ajbmeb-1978	181	29	69	69	NUM
ajbmeb-1978	181	30	.	.	PUNCT
ajbmeb-1978	182	1	16	16	NUM
ajbmeb-1978	182	2	.	.	PUNCT
ajbmeb-1978	183	1	franz	franz	PROPN
ajbmeb-1978	183	2	wirl	wirl	PROPN
ajbmeb-1978	183	3	,	,	PUNCT
ajbmeb-1978	183	4	(	(	PUNCT
ajbmeb-1978	183	5	2013	2013	NUM
ajbmeb-1978	183	6	)	)	PUNCT
ajbmeb-1978	183	7	"	"	PUNCT
ajbmeb-1978	183	8	dynamic	dynamic	ADJ
ajbmeb-1978	183	9	corporate	corporate	ADJ
ajbmeb-1978	183	10	social	social	ADJ
ajbmeb-1978	183	11	responsibility	responsibility	NOUN
ajbmeb-1978	183	12	(	(	PUNCT
ajbmeb-1978	183	13	csr	csr	NOUN
ajbmeb-1978	183	14	)	)	PUNCT
ajbmeb-1978	183	15	strategies	strategy	NOUN
ajbmeb-1978	183	16	in	in	ADP
ajbmeb-1978	183	17	oligopoly	oligopoly	ADJ
ajbmeb-1978	183	18	,	,	PUNCT
ajbmeb-1978	183	19	springer	springer	NOUN
ajbmeb-1978	183	20	-	-	PUNCT
ajbmeb-1978	183	21	verlag	verlag	PROPN
ajbmeb-1978	183	22	berlin	berlin	PROPN
ajbmeb-1978	183	23	heidelberg	heidelberg	PROPN
ajbmeb-1978	183	24	.	.	PUNCT
ajbmeb-1978	184	1	17	17	NUM
ajbmeb-1978	184	2	.	.	PUNCT
ajbmeb-1978	184	3	gutsche	gutsche	NOUN
ajbmeb-1978	184	4	,	,	PUNCT
ajbmeb-1978	184	5	r	r	NOUN
ajbmeb-1978	184	6	,	,	PUNCT
ajbmeb-1978	184	7	schulz	schulz	PROPN
ajbmeb-1978	184	8	,	,	PUNCT
ajbmeb-1978	184	9	&	&	CCONJ
ajbmeb-1978	184	10	gratwohl	gratwohl	PROPN
ajbmeb-1978	184	11	,	,	PUNCT
ajbmeb-1978	184	12	m	m	PROPN
ajbmeb-1978	184	13	,	,	PUNCT
ajbmeb-1978	184	14	j,(2016	j,(2016	PROPN
ajbmeb-1978	184	15	)	)	PUNCT
ajbmeb-1978	184	16	,	,	PUNCT
ajbmeb-1978	184	17	”	"	PUNCT
ajbmeb-1978	184	18	firm	firm	ADJ
ajbmeb-1978	184	19	-	-	PUNCT
ajbmeb-1978	184	20	value	value	NOUN
ajbmeb-1978	184	21	effects	effect	NOUN
ajbmeb-1978	184	22	of	of	ADP
ajbmeb-1978	184	23	csr	csr	NOUN
ajbmeb-1978	184	24	disclosure	disclosure	NOUN
ajbmeb-1978	184	25	and	and	CCONJ
ajbmeb-1978	184	26	csr	csr	NOUN
ajbmeb-1978	184	27	performance	performance	NOUN
ajbmeb-1978	184	28	”	"	PUNCT
ajbmeb-1978	184	29	,	,	PUNCT
ajbmeb-1978	184	30	the	the	DET
ajbmeb-1978	184	31	seminar	seminar	NOUN
ajbmeb-1978	184	32	participants	participant	NOUN
ajbmeb-1978	184	33	at	at	ADP
ajbmeb-1978	184	34	the	the	DET
ajbmeb-1978	184	35	university	university	PROPN
ajbmeb-1978	184	36	of	of	ADP
ajbmeb-1978	184	37	st	st	PROPN
ajbmeb-1978	184	38	.	.	PROPN
ajbmeb-1978	184	39	gallen	gallen	PROPN
ajbmeb-1978	184	40	18	18	NUM
ajbmeb-1978	184	41	.	.	PUNCT
ajbmeb-1978	185	1	harrison	harrison	PROPN
ajbmeb-1978	185	2	,	,	PUNCT
ajbmeb-1978	185	3	w.t	w.t	PROPN
ajbmeb-1978	185	4	.	.	PROPN
ajbmeb-1978	185	5	,horngren	,horngren	PROPN
ajbmeb-1978	185	6	,	,	PUNCT
ajbmeb-1978	185	7	c.t	c.t	PROPN
ajbmeb-1978	185	8	.	.	PROPN
ajbmeb-1978	185	9	,&thomas	,&thomas	PROPN
ajbmeb-1978	185	10	,	,	PUNCT
ajbmeb-1978	185	11	c.w.b(2014).financial	c.w.b(2014).financial	ADJ
ajbmeb-1978	185	12	accounting	accounting	NOUN
ajbmeb-1978	185	13	.	.	PUNCT
ajbmeb-1978	186	1	ninth	ninth	ADJ
ajbmeb-1978	186	2	edition	edition	PROPN
ajbmeb-1978	186	3	.	.	PUNCT
ajbmeb-1978	187	1	19	19	NUM
ajbmeb-1978	187	2	.	.	X
ajbmeb-1978	187	3	lestari	lestari	PROPN
ajbmeb-1978	187	4	.	.	PUNCT
ajbmeb-1978	188	1	siti	siti	PROPN
ajbmeb-1978	188	2	ayu	ayu	PROPN
ajbmeb-1978	188	3	&	&	CCONJ
ajbmeb-1978	188	4	armayah	armayah	PROPN
ajbmeb-1978	188	5	.	.	PUNCT
ajbmeb-1978	189	1	mursalim	mursalim	PROPN
ajbmeb-1978	189	2	(	(	PUNCT
ajbmeb-1978	189	3	2016	2016	NUM
ajbmeb-1978	189	4	)	)	PUNCT
ajbmeb-1978	189	5	.	.	PUNCT
ajbmeb-1978	190	1	"	"	PUNCT
ajbmeb-1978	190	2	profitability	profitability	NOUN
ajbmeb-1978	190	3	and	and	CCONJ
ajbmeb-1978	190	4	company	company	NOUN
ajbmeb-1978	190	5	value	value	NOUN
ajbmeb-1978	190	6	.	.	PUNCT
ajbmeb-1978	190	7	:	:	PUNCT
ajbmeb-1978	191	1	empirical	empirical	ADJ
ajbmeb-1978	191	2	study	study	NOUN
ajbmeb-1978	191	3	of	of	ADP
ajbmeb-1978	191	4	manufacture	manufacture	NOUN
ajbmeb-1978	191	5	companies	company	NOUN
ajbmeb-1978	191	6	in	in	ADP
ajbmeb-1978	191	7	indonesia	indonesia	PROPN
ajbmeb-1978	191	8	period	period	NOUN
ajbmeb-1978	191	9	2009	2009	NUM
ajbmeb-1978	191	10	–	–	PUNCT
ajbmeb-1978	191	11	2014	2014	NUM
ajbmeb-1978	191	12	"	"	PUNCT
ajbmeb-1978	191	13	,	,	PUNCT
ajbmeb-1978	191	14	information	information	NOUN
ajbmeb-1978	191	15	management	management	NOUN
ajbmeb-1978	191	16	and	and	CCONJ
ajbmeb-1978	191	17	business	business	NOUN
ajbmeb-1978	191	18	review	review	NOUN
ajbmeb-1978	191	19	.	.	PUNCT
ajbmeb-1978	192	1	vol	vol	NOUN
ajbmeb-1978	192	2	.	.	PROPN
ajbmeb-1978	193	1	8	8	NUM
ajbmeb-1978	193	2	.	.	X
ajbmeb-1978	194	1	no	no	INTJ
ajbmeb-1978	194	2	.	.	NOUN
ajbmeb-1978	195	1	3	3	NUM
ajbmeb-1978	195	2	.	.	NOUN
ajbmeb-1978	195	3	20	20	NUM
ajbmeb-1978	195	4	.	.	PUNCT
ajbmeb-1978	196	1	mubarak	mubarak	PROPN
ajbmeb-1978	196	2	,	,	PUNCT
ajbmeb-1978	196	3	siham	siham	PROPN
ajbmeb-1978	196	4	abdel	abdel	PROPN
ajbmeb-1978	196	5	mongy	mongy	PROPN
ajbmeb-1978	196	6	,	,	PUNCT
ajbmeb-1978	196	7	(	(	PUNCT
ajbmeb-1978	196	8	2017	2017	NUM
ajbmeb-1978	196	9	)	)	PUNCT
ajbmeb-1978	196	10	,	,	PUNCT
ajbmeb-1978	196	11	“	"	PUNCT
ajbmeb-1978	196	12	the	the	DET
ajbmeb-1978	196	13	impact	impact	NOUN
ajbmeb-1978	196	14	of	of	ADP
ajbmeb-1978	196	15	accounting	accounting	NOUN
ajbmeb-1978	196	16	disclosure	disclosure	NOUN
ajbmeb-1978	196	17	on	on	ADP
ajbmeb-1978	196	18	hedging	hedging	NOUN
ajbmeb-1978	196	19	as	as	ADP
ajbmeb-1978	196	20	an	an	DET
ajbmeb-1978	196	21	activity	activity	NOUN
ajbmeb-1978	196	22	to	to	PART
ajbmeb-1978	196	23	manage	manage	VERB
ajbmeb-1978	196	24	exchange	exchange	NOUN
ajbmeb-1978	196	25	rate	rate	NOUN
ajbmeb-1978	196	26	risks	risk	NOUN
ajbmeb-1978	196	27	on	on	ADP
ajbmeb-1978	196	28	the	the	DET
ajbmeb-1978	196	29	company	company	NOUN
ajbmeb-1978	196	30	’s	’s	PART
ajbmeb-1978	196	31	value	value	NOUN
ajbmeb-1978	196	32	an	an	DET
ajbmeb-1978	196	33	empirical	empirical	ADJ
ajbmeb-1978	196	34	study	study	NOUN
ajbmeb-1978	196	35	on	on	ADP
ajbmeb-1978	196	36	nonfinancial	nonfinancial	ADJ
ajbmeb-1978	196	37	companies	company	NOUN
ajbmeb-1978	196	38	listed	list	VERB
ajbmeb-1978	196	39	on	on	ADP
ajbmeb-1978	196	40	the	the	DET
ajbmeb-1978	196	41	egyptian	egyptian	ADJ
ajbmeb-1978	196	42	stock	stock	NOUN
ajbmeb-1978	196	43	exchange	exchange	PROPN
ajbmeb-1978	196	44	,	,	PUNCT
ajbmeb-1978	196	45	”	"	PUNCT
ajbmeb-1978	196	46	the	the	DET
ajbmeb-1978	196	47	third	third	ADJ
ajbmeb-1978	196	48	international	international	ADJ
ajbmeb-1978	196	49	conference	conference	NOUN
ajbmeb-1978	196	50	on	on	ADP
ajbmeb-1978	196	51	“	"	PUNCT
ajbmeb-1978	196	52	the	the	DET
ajbmeb-1978	196	53	role	role	NOUN
ajbmeb-1978	196	54	of	of	ADP
ajbmeb-1978	196	55	social	social	ADJ
ajbmeb-1978	196	56	responsibility	responsibility	NOUN
ajbmeb-1978	196	57	for	for	ADP
ajbmeb-1978	196	58	small	small	ADJ
ajbmeb-1978	196	59	enterprises	enterprise	NOUN
ajbmeb-1978	196	60	and	and	CCONJ
ajbmeb-1978	196	61	the	the	DET
ajbmeb-1978	196	62	medium	medium	NOUN
ajbmeb-1978	196	63	in	in	ADP
ajbmeb-1978	196	64	consolidating	consolidate	VERB
ajbmeb-1978	196	65	the	the	DET
ajbmeb-1978	196	66	strategy	strategy	NOUN
ajbmeb-1978	196	67	of	of	ADP
ajbmeb-1978	196	68	sustainable	sustainable	ADJ
ajbmeb-1978	196	69	development	development	NOUN
ajbmeb-1978	196	70	reality	reality	NOUN
ajbmeb-1978	196	71	and	and	CCONJ
ajbmeb-1978	196	72	challenges	challenge	NOUN
ajbmeb-1978	196	73	”	"	PUNCT
ajbmeb-1978	196	74	,	,	PUNCT
ajbmeb-1978	196	75	14	14	NUM
ajbmeb-1978	196	76	-	-	SYM
ajbmeb-1978	196	77	15	15	NUM
ajbmeb-1978	196	78	-	-	PUNCT
ajbmeb-1978	196	79	november	november	PROPN
ajbmeb-1978	196	80	21	21	NUM
ajbmeb-1978	196	81	.	.	PUNCT
ajbmeb-1978	197	1	ross	ross	PROPN
ajbmeb-1978	197	2	,	,	PUNCT
ajbmeb-1978	197	3	s	s	PART
ajbmeb-1978	197	4	.a	.a	PROPN
ajbmeb-1978	197	5	.	.	PUNCT
ajbmeb-1978	197	6	,	,	PUNCT
ajbmeb-1978	198	1	randolph	randolph	PROPN
ajbmeb-1978	198	2	,	,	PUNCT
ajbmeb-1978	198	3	w.	w.	PROPN
ajbmeb-1978	198	4	,	,	PUNCT
ajbmeb-1978	198	5	&	&	CCONJ
ajbmeb-1978	198	6	jordan	jordan	PROPN
ajbmeb-1978	198	7	,	,	PUNCT
ajbmeb-1978	198	8	b.d.(2019).fundamentals	b.d.(2019).fundamental	NOUN
ajbmeb-1978	198	9	of	of	ADP
ajbmeb-1978	198	10	corporate	corporate	ADJ
ajbmeb-1978	198	11	finance	finance	NOUN
ajbmeb-1978	198	12	.twelfth	.twelfth	PROPN
ajbmeb-1978	198	13	edition	edition	PROPN
ajbmeb-1978	198	14	.	.	PUNCT
ajbmeb-1978	199	1	22	22	NUM
ajbmeb-1978	199	2	.	.	PUNCT
ajbmeb-1978	200	1	saleh	saleh	PROPN
ajbmeb-1978	200	2	,	,	PUNCT
ajbmeb-1978	200	3	maher	maher	PROPN
ajbmeb-1978	200	4	abdel	abdel	PROPN
ajbmeb-1978	200	5	-	-	PUNCT
ajbmeb-1978	200	6	sada	sada	PROPN
ajbmeb-1978	200	7	,	,	PUNCT
ajbmeb-1978	200	8	(	(	PUNCT
ajbmeb-1978	200	9	2021	2021	NUM
ajbmeb-1978	200	10	)	)	PUNCT
ajbmeb-1978	200	11	“	"	PUNCT
ajbmeb-1978	200	12	accounting	account	VERB
ajbmeb-1978	200	13	disclosure	disclosure	NOUN
ajbmeb-1978	200	14	on	on	ADP
ajbmeb-1978	200	15	social	social	ADJ
ajbmeb-1978	200	16	responsibility	responsibility	NOUN
ajbmeb-1978	200	17	and	and	CCONJ
ajbmeb-1978	200	18	its	its	PRON
ajbmeb-1978	200	19	impact	impact	NOUN
ajbmeb-1978	200	20	on	on	ADP
ajbmeb-1978	200	21	achieving	achieve	VERB
ajbmeb-1978	200	22	the	the	DET
ajbmeb-1978	200	23	goals	goal	NOUN
ajbmeb-1978	200	24	of	of	ADP
ajbmeb-1978	200	25	sustainable	sustainable	ADJ
ajbmeb-1978	200	26	development	development	NOUN
ajbmeb-1978	200	27	and	and	CCONJ
ajbmeb-1978	200	28	its	its	PRON
ajbmeb-1978	200	29	reflection	reflection	NOUN
ajbmeb-1978	200	30	on	on	ADP
ajbmeb-1978	200	31	the	the	DET
ajbmeb-1978	200	32	value	value	NOUN
ajbmeb-1978	200	33	of	of	ADP
ajbmeb-1978	200	34	the	the	DET
ajbmeb-1978	200	35	american	american	ADJ
ajbmeb-1978	200	36	journal	journal	PROPN
ajbmeb-1978	200	37	of	of	ADP
ajbmeb-1978	200	38	business	business	NOUN
ajbmeb-1978	200	39	management	management	NOUN
ajbmeb-1978	200	40	,	,	PUNCT
ajbmeb-1978	200	41	economics	economic	NOUN
ajbmeb-1978	200	42	and	and	CCONJ
ajbmeb-1978	200	43	banking	banking	NOUN
ajbmeb-1978	200	44	volume	volume	NOUN
ajbmeb-1978	200	45	23	23	NUM
ajbmeb-1978	200	46	april	april	PROPN
ajbmeb-1978	200	47	2024	2024	NUM
ajbmeb-1978	200	48	p	p	NOUN
ajbmeb-1978	200	49	a	a	DET
ajbmeb-1978	200	50	g	g	NOUN
ajbmeb-1978	200	51	e	e	NOUN
ajbmeb-1978	200	52	|	|	NOUN
ajbmeb-1978	200	53	26	26	NUM
ajbmeb-1978	200	54	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1978	200	55	establishment	establishment	NOUN
ajbmeb-1978	200	56	,	,	PUNCT
ajbmeb-1978	200	57	”	"	PUNCT
ajbmeb-1978	200	58	a	a	DET
ajbmeb-1978	200	59	doctoral	doctoral	ADJ
ajbmeb-1978	200	60	thesis	thesis	NOUN
ajbmeb-1978	200	61	at	at	ADP
ajbmeb-1978	200	62	the	the	DET
ajbmeb-1978	200	63	university	university	PROPN
ajbmeb-1978	200	64	of	of	ADP
ajbmeb-1978	200	65	baghdad	baghdad	PROPN
ajbmeb-1978	200	66	higher	high	ADJ
ajbmeb-1978	200	67	institute	institute	PROPN
ajbmeb-1978	200	68	for	for	ADP
ajbmeb-1978	200	69	financial	financial	ADJ
ajbmeb-1978	200	70	and	and	CCONJ
ajbmeb-1978	200	71	accounting	accounting	NOUN
ajbmeb-1978	200	72	studies	study	NOUN
ajbmeb-1978	200	73	.	.	PUNCT
ajbmeb-1978	201	1	23	23	NUM
ajbmeb-1978	201	2	.	.	X
ajbmeb-1978	202	1	shruti	shruti	PROPN
ajbmeb-1978	202	2	,	,	PUNCT
ajbmeb-1978	202	3	(	(	PUNCT
ajbmeb-1978	202	4	2014	2014	NUM
ajbmeb-1978	202	5	):	):	PUNCT
ajbmeb-1978	202	6	"	"	PUNCT
ajbmeb-1978	202	7	impact	impact	NOUN
ajbmeb-1978	202	8	of	of	ADP
ajbmeb-1978	202	9	corporate	corporate	ADJ
ajbmeb-1978	202	10	social	social	ADJ
ajbmeb-1978	202	11	responsibility	responsibility	NOUN
ajbmeb-1978	202	12	disclosure	disclosure	NOUN
ajbmeb-1978	202	13	on	on	ADP
ajbmeb-1978	202	14	the	the	DET
ajbmeb-1978	202	15	financial	financial	ADJ
ajbmeb-1978	202	16	"	"	PUNCT
ajbmeb-1978	202	17	performance	performance	NOUN
ajbmeb-1978	202	18	"	"	PUNCT
ajbmeb-1978	202	19	master	master	NOUN
ajbmeb-1978	202	20	thesis	thesis	NOUN
ajbmeb-1978	202	21	business	business	PROPN
ajbmeb-1978	202	22	administration	administration	PROPN
ajbmeb-1978	202	23	.financial	.financial	VERB
ajbmeb-1978	202	24	management	management	NOUN
ajbmeb-1978	202	25	.	.	PUNCT
ajbmeb-1978	203	1	24	24	NUM
ajbmeb-1978	203	2	.	.	X
ajbmeb-1978	203	3	thank	thank	VERB
ajbmeb-1978	203	4	you	you	PRON
ajbmeb-1978	203	5	,	,	PUNCT
ajbmeb-1978	203	6	saud	saud	PROPN
ajbmeb-1978	203	7	jaid	jaid	PROPN
ajbmeb-1978	203	8	,	,	PUNCT
ajbmeb-1978	203	9	jassim	jassim	PROPN
ajbmeb-1978	203	10	,	,	PUNCT
ajbmeb-1978	203	11	ali	ali	PROPN
ajbmeb-1978	203	12	naeem	naeem	PROPN
ajbmeb-1978	203	13	.	.	PUNCT
ajbmeb-1978	204	1	(	(	PUNCT
ajbmeb-1978	204	2	2011	2011	NUM
ajbmeb-1978	204	3	)	)	PUNCT
ajbmeb-1978	204	4	,	,	PUNCT
ajbmeb-1978	204	5	“	"	PUNCT
ajbmeb-1978	204	6	accounting	accounting	NOUN
ajbmeb-1978	204	7	measurement	measurement	NOUN
ajbmeb-1978	204	8	and	and	CCONJ
ajbmeb-1978	204	9	disclosure	disclosure	NOUN
ajbmeb-1978	204	10	of	of	ADP
ajbmeb-1978	204	11	social	social	ADJ
ajbmeb-1978	204	12	responsibility	responsibility	NOUN
ajbmeb-1978	204	13	in	in	ADP
ajbmeb-1978	204	14	economic	economic	ADJ
ajbmeb-1978	204	15	units	unit	NOUN
ajbmeb-1978	204	16	,	,	PUNCT
ajbmeb-1978	204	17	”	"	PUNCT
ajbmeb-1978	204	18	al	al	ADJ
ajbmeb-1978	204	19	-	-	PUNCT
ajbmeb-1978	204	20	muthanna	muthanna	NOUN
ajbmeb-1978	204	21	journal	journal	NOUN
ajbmeb-1978	204	22	of	of	ADP
ajbmeb-1978	204	23	administrative	administrative	ADJ
ajbmeb-1978	204	24	and	and	CCONJ
ajbmeb-1978	204	25	economic	economic	ADJ
ajbmeb-1978	204	26	sciences	science	NOUN
ajbmeb-1978	204	27	.	.	PUNCT
ajbmeb-1978	205	1	volume	volume	NOUN
ajbmeb-1978	205	2	(	(	PUNCT
ajbmeb-1978	205	3	1	1	NUM
ajbmeb-1978	205	4	)	)	PUNCT
ajbmeb-1978	205	5	,	,	PUNCT
ajbmeb-1978	205	6	issue	issue	NOUN
ajbmeb-1978	205	7	(	(	PUNCT
ajbmeb-1978	205	8	1	1	NUM
ajbmeb-1978	205	9	)	)	PUNCT
ajbmeb-1978	205	10	.	.	PUNCT
ajbmeb-1978	206	1	25	25	NUM
ajbmeb-1978	206	2	.	.	X
ajbmeb-1978	206	3	yacoub	yacoub	PROPN
ajbmeb-1978	206	4	,	,	PUNCT
ajbmeb-1978	206	5	ibtihaj	ibtihaj	PROPN
ajbmeb-1978	206	6	ismail	ismail	PROPN
ajbmeb-1978	206	7	.	.	PUNCT
ajbmeb-1978	207	1	matar	matar	PROPN
ajbmeb-1978	207	2	,	,	PUNCT
ajbmeb-1978	207	3	zainab	zainab	PROPN
ajbmeb-1978	207	4	jumaa	jumaa	PROPN
ajbmeb-1978	207	5	(	(	PUNCT
ajbmeb-1978	207	6	2021	2021	NUM
ajbmeb-1978	207	7	)	)	PUNCT
ajbmeb-1978	207	8	.	.	PUNCT
ajbmeb-1978	208	1	“	"	PUNCT
ajbmeb-1978	208	2	social	social	ADJ
ajbmeb-1978	208	3	responsibility	responsibility	NOUN
ajbmeb-1978	208	4	in	in	ADP
ajbmeb-1978	208	5	light	light	NOUN
ajbmeb-1978	208	6	of	of	ADP
ajbmeb-1978	208	7	crises	crisis	NOUN
ajbmeb-1978	208	8	with	with	ADP
ajbmeb-1978	208	9	reference	reference	NOUN
ajbmeb-1978	208	10	to	to	ADP
ajbmeb-1978	208	11	the	the	DET
ajbmeb-1978	208	12	covid-19	covid-19	PROPN
ajbmeb-1978	208	13	pandemic	pandemic	NOUN
ajbmeb-1978	208	14	and	and	CCONJ
ajbmeb-1978	208	15	its	its	PRON
ajbmeb-1978	208	16	impact	impact	NOUN
ajbmeb-1978	208	17	on	on	ADP
ajbmeb-1978	208	18	the	the	DET
ajbmeb-1978	208	19	value	value	NOUN
ajbmeb-1978	208	20	of	of	ADP
ajbmeb-1978	208	21	banks	bank	NOUN
ajbmeb-1978	208	22	.	.	PUNCT
ajbmeb-1978	209	1	an	an	DET
ajbmeb-1978	209	2	applied	apply	VERB
ajbmeb-1978	209	3	study	study	NOUN
ajbmeb-1978	209	4	.	.	PUNCT
ajbmeb-1978	209	5	”	"	PUNCT
ajbmeb-1978	210	1	a	a	DET
ajbmeb-1978	210	2	special	special	ADJ
ajbmeb-1978	210	3	issue	issue	NOUN
ajbmeb-1978	210	4	in	in	ADP
ajbmeb-1978	210	5	the	the	DET
ajbmeb-1978	210	6	first	first	ADJ
ajbmeb-1978	210	7	international	international	ADJ
ajbmeb-1978	210	8	scientific	scientific	ADJ
ajbmeb-1978	210	9	conference	conference	NOUN
ajbmeb-1978	210	10	al	al	PROPN
ajbmeb-1978	210	11	-	-	PUNCT
ajbmeb-1978	210	12	wareth	wareth	PROPN
ajbmeb-1978	210	13	scientific	scientific	PROPN
ajbmeb-1978	210	14	academy	academy	PROPN
ajbmeb-1978	210	15	college	college	PROPN
ajbmeb-1978	210	16	administration	administration	PROPN
ajbmeb-1978	210	17	and	and	CCONJ
ajbmeb-1978	210	18	economics	economics	PROPN
ajbmeb-1978	210	19	university	university	PROPN
ajbmeb-1978	210	20	and	and	CCONJ
ajbmeb-1978	210	21	the	the	DET
ajbmeb-1978	210	22	legacy	legacy	NOUN
ajbmeb-1978	210	23	of	of	ADP
ajbmeb-1978	210	24	the	the	DET
ajbmeb-1978	210	25	prophets	prophet	NOUN
ajbmeb-1978	210	26	.	.	PUNCT
ajbmeb-1978	211	1	26	26	NUM
ajbmeb-1978	211	2	.	.	X
ajbmeb-1978	212	1	youssef	youssef	PROPN
ajbmeb-1978	212	2	,	,	PUNCT
ajbmeb-1978	212	3	hashem	hashem	PROPN
ajbmeb-1978	212	4	haider	haider	PROPN
ajbmeb-1978	212	5	(	(	PUNCT
ajbmeb-1978	212	6	2023	2023	NUM
ajbmeb-1978	212	7	)	)	PUNCT
ajbmeb-1978	212	8	.	.	PUNCT
ajbmeb-1978	213	1	the	the	DET
ajbmeb-1978	213	2	effect	effect	NOUN
ajbmeb-1978	213	3	of	of	ADP
ajbmeb-1978	213	4	free	free	ADJ
ajbmeb-1978	213	5	cash	cash	NOUN
ajbmeb-1978	213	6	flow	flow	NOUN
ajbmeb-1978	213	7	on	on	ADP
ajbmeb-1978	213	8	the	the	DET
ajbmeb-1978	213	9	efficiency	efficiency	NOUN
ajbmeb-1978	213	10	of	of	ADP
ajbmeb-1978	213	11	investment	investment	NOUN
ajbmeb-1978	213	12	decisions	decision	NOUN
ajbmeb-1978	213	13	and	and	CCONJ
ajbmeb-1978	213	14	their	their	PRON
ajbmeb-1978	213	15	reflection	reflection	NOUN
ajbmeb-1978	213	16	on	on	ADP
ajbmeb-1978	213	17	the	the	DET
ajbmeb-1978	213	18	value	value	NOUN
ajbmeb-1978	213	19	of	of	ADP
ajbmeb-1978	213	20	the	the	DET
ajbmeb-1978	213	21	company	company	NOUN
ajbmeb-1978	213	22	.	.	PUNCT
ajbmeb-1978	214	1	master	master	NOUN
ajbmeb-1978	214	2	's	's	PART
ajbmeb-1978	214	3	thesis	thesis	NOUN
ajbmeb-1978	214	4	college	college	NOUN
ajbmeb-1978	214	5	of	of	ADP
ajbmeb-1978	214	6	administration	administration	PROPN
ajbmeb-1978	214	7	and	and	CCONJ
ajbmeb-1978	214	8	economics	economics	PROPN
ajbmeb-1978	214	9	university	university	PROPN
ajbmeb-1978	214	10	of	of	ADP
ajbmeb-1978	214	11	kufa	kufa	PROPN
ajbmeb-1978	214	12	.	.	PUNCT