id	sid	tid	token	lemma	pos
gp-271	1	1	american	american	PROPN
gp-271	1	2	journal	journal	PROPN
gp-271	1	3	of	of	ADP
gp-271	1	4	economic	economic	ADJ
gp-271	1	5	and	and	CCONJ
gp-271	1	6	management	management	NOUN
gp-271	1	7	business	business	NOUN
gp-271	1	8	p	p	X
gp-271	1	9	-	-	PUNCT
gp-271	1	10	issn	issn	NOUN
gp-271	1	11	:	:	PUNCT
gp-271	1	12	xxxx	xxxx	ADJ
gp-271	1	13	-	-	PUNCT
gp-271	1	14	xxxx	xxxx	ADJ
gp-271	1	15	e	e	NOUN
gp-271	1	16	-	-	NOUN
gp-271	1	17	issn	issn	ADJ
gp-271	1	18	:	:	PUNCT
gp-271	1	19	2835	2835	NUM
gp-271	1	20	-	-	SYM
gp-271	1	21	5199	5199	NUM
gp-271	1	22	vol	vol	NOUN
gp-271	1	23	.	.	PROPN
gp-271	1	24	4	4	NUM
gp-271	1	25	no	no	NOUN
gp-271	1	26	.	.	NOUN
gp-271	1	27	9	9	NUM
gp-271	1	28	september	september	PROPN
gp-271	1	29	2025	2025	NUM
gp-271	1	30	1524	1524	NUM
gp-271	1	31	financial	financial	ADJ
gp-271	1	32	distress	distress	NOUN
gp-271	1	33	in	in	ADP
gp-271	1	34	consumer	consumer	NOUN
gp-271	1	35	cyclicals	cyclical	NOUN
gp-271	1	36	:	:	PUNCT
gp-271	1	37	how	how	SCONJ
gp-271	1	38	liquidity	liquidity	NOUN
gp-271	1	39	and	and	CCONJ
gp-271	1	40	operating	operate	VERB
gp-271	1	41	cash	cash	NOUN
gp-271	1	42	flow	flow	NOUN
gp-271	1	43	shape	shape	NOUN
gp-271	1	44	resilience	resilience	NOUN
gp-271	1	45	nurul	nurul	NOUN
gp-271	1	46	izzah	izzah	PROPN
gp-271	1	47	arrasyi	arrasyi	PROPN
gp-271	1	48	,	,	PUNCT
gp-271	1	49	dini	dini	NOUN
gp-271	1	50	wahjoe	wahjoe	PROPN
gp-271	1	51	hapsari	hapsari	PROPN
gp-271	1	52	telkom	telkom	PROPN
gp-271	1	53	university	university	PROPN
gp-271	1	54	,	,	PUNCT
gp-271	1	55	indonesia	indonesia	PROPN
gp-271	1	56	email	email	NOUN
gp-271	1	57	:	:	PUNCT
gp-271	1	58	nurularrasyii@gmail.com	nurularrasyii@gmail.com	X
gp-271	1	59	,	,	PUNCT
gp-271	1	60	dinihapsari@telkomuniversity.ac.id	dinihapsari@telkomuniversity.ac.id	PROPN
gp-271	1	61	abstract	abstract	ADJ
gp-271	1	62	financial	financial	ADJ
gp-271	1	63	distress	distress	NOUN
gp-271	1	64	poses	pose	VERB
gp-271	1	65	a	a	DET
gp-271	1	66	significant	significant	ADJ
gp-271	1	67	risk	risk	NOUN
gp-271	1	68	to	to	ADP
gp-271	1	69	companies	company	NOUN
gp-271	1	70	,	,	PUNCT
gp-271	1	71	particularly	particularly	ADV
gp-271	1	72	during	during	ADP
gp-271	1	73	periods	period	NOUN
gp-271	1	74	of	of	ADP
gp-271	1	75	economic	economic	ADJ
gp-271	1	76	uncertainty	uncertainty	NOUN
gp-271	1	77	,	,	PUNCT
gp-271	1	78	as	as	SCONJ
gp-271	1	79	it	it	PRON
gp-271	1	80	can	can	AUX
gp-271	1	81	lead	lead	VERB
gp-271	1	82	to	to	ADP
gp-271	1	83	operational	operational	ADJ
gp-271	1	84	disruption	disruption	NOUN
gp-271	1	85	,	,	PUNCT
gp-271	1	86	loss	loss	NOUN
gp-271	1	87	of	of	ADP
gp-271	1	88	investor	investor	NOUN
gp-271	1	89	confidence	confidence	NOUN
gp-271	1	90	,	,	PUNCT
gp-271	1	91	and	and	CCONJ
gp-271	1	92	potential	potential	ADJ
gp-271	1	93	bankruptcy	bankruptcy	NOUN
gp-271	1	94	.	.	PUNCT
gp-271	2	1	this	this	DET
gp-271	2	2	study	study	NOUN
gp-271	2	3	aims	aim	VERB
gp-271	2	4	to	to	PART
gp-271	2	5	examine	examine	VERB
gp-271	2	6	the	the	DET
gp-271	2	7	effects	effect	NOUN
gp-271	2	8	of	of	ADP
gp-271	2	9	liquidity	liquidity	NOUN
gp-271	2	10	and	and	CCONJ
gp-271	2	11	operating	operate	VERB
gp-271	2	12	cash	cash	NOUN
gp-271	2	13	flow	flow	NOUN
gp-271	2	14	on	on	ADP
gp-271	2	15	financial	financial	ADJ
gp-271	2	16	distress	distress	NOUN
gp-271	2	17	,	,	PUNCT
gp-271	2	18	with	with	ADP
gp-271	2	19	firm	firm	ADJ
gp-271	2	20	size	size	NOUN
gp-271	2	21	as	as	ADP
gp-271	2	22	a	a	DET
gp-271	2	23	moderating	moderate	VERB
gp-271	2	24	factor	factor	NOUN
gp-271	2	25	.	.	PUNCT
gp-271	3	1	the	the	DET
gp-271	3	2	research	research	NOUN
gp-271	3	3	employs	employ	VERB
gp-271	3	4	a	a	DET
gp-271	3	5	quantitative	quantitative	ADJ
gp-271	3	6	approach	approach	NOUN
gp-271	3	7	using	use	VERB
gp-271	3	8	a	a	DET
gp-271	3	9	logistic	logistic	ADJ
gp-271	3	10	regression	regression	NOUN
gp-271	3	11	model	model	NOUN
gp-271	3	12	on	on	ADP
gp-271	3	13	data	datum	NOUN
gp-271	3	14	from	from	ADP
gp-271	3	15	consumer	consumer	NOUN
gp-271	3	16	cyclical	cyclical	ADJ
gp-271	3	17	companies	company	NOUN
gp-271	3	18	publicly	publicly	ADV
gp-271	3	19	listed	list	VERB
gp-271	3	20	on	on	ADP
gp-271	3	21	the	the	DET
gp-271	3	22	indonesia	indonesia	PROPN
gp-271	3	23	stock	stock	PROPN
gp-271	3	24	exchange	exchange	NOUN
gp-271	3	25	between	between	ADP
gp-271	3	26	2019	2019	NUM
gp-271	3	27	and	and	CCONJ
gp-271	3	28	2023	2023	NUM
gp-271	3	29	.	.	PUNCT
gp-271	4	1	the	the	DET
gp-271	4	2	results	result	NOUN
gp-271	4	3	indicate	indicate	VERB
gp-271	4	4	that	that	SCONJ
gp-271	4	5	higher	high	ADJ
gp-271	4	6	liquidity	liquidity	NOUN
gp-271	4	7	and	and	CCONJ
gp-271	4	8	stronger	strong	ADJ
gp-271	4	9	operating	operating	NOUN
gp-271	4	10	cash	cash	NOUN
gp-271	4	11	flow	flow	NOUN
gp-271	4	12	significantly	significantly	ADV
gp-271	4	13	reduce	reduce	VERB
gp-271	4	14	the	the	DET
gp-271	4	15	likelihood	likelihood	NOUN
gp-271	4	16	of	of	ADP
gp-271	4	17	financial	financial	ADJ
gp-271	4	18	distress	distress	NOUN
gp-271	4	19	.	.	PUNCT
gp-271	5	1	additionally	additionally	ADV
gp-271	5	2	,	,	PUNCT
gp-271	5	3	firm	firm	ADJ
gp-271	5	4	size	size	NOUN
gp-271	5	5	moderates	moderate	VERB
gp-271	5	6	the	the	DET
gp-271	5	7	relationship	relationship	NOUN
gp-271	5	8	between	between	ADP
gp-271	5	9	liquidity	liquidity	NOUN
gp-271	5	10	and	and	CCONJ
gp-271	5	11	financial	financial	ADJ
gp-271	5	12	distress	distress	NOUN
gp-271	5	13	,	,	PUNCT
gp-271	5	14	attenuating	attenuate	VERB
gp-271	5	15	its	its	PRON
gp-271	5	16	negative	negative	ADJ
gp-271	5	17	impact	impact	NOUN
gp-271	5	18	,	,	PUNCT
gp-271	5	19	which	which	PRON
gp-271	5	20	suggests	suggest	VERB
gp-271	5	21	that	that	SCONJ
gp-271	5	22	liquidity	liquidity	NOUN
gp-271	5	23	plays	play	VERB
gp-271	5	24	a	a	DET
gp-271	5	25	less	less	ADV
gp-271	5	26	crucial	crucial	ADJ
gp-271	5	27	role	role	NOUN
gp-271	5	28	for	for	ADP
gp-271	5	29	larger	large	ADJ
gp-271	5	30	firms	firm	NOUN
gp-271	5	31	in	in	ADP
gp-271	5	32	mitigating	mitigate	VERB
gp-271	5	33	financial	financial	ADJ
gp-271	5	34	distress	distress	NOUN
gp-271	5	35	.	.	PUNCT
gp-271	6	1	conversely	conversely	ADV
gp-271	6	2	,	,	PUNCT
gp-271	6	3	firm	firm	ADJ
gp-271	6	4	size	size	NOUN
gp-271	6	5	does	do	AUX
gp-271	6	6	not	not	PART
gp-271	6	7	significantly	significantly	ADV
gp-271	6	8	moderate	moderate	VERB
gp-271	6	9	the	the	DET
gp-271	6	10	effect	effect	NOUN
gp-271	6	11	of	of	ADP
gp-271	6	12	operating	operate	VERB
gp-271	6	13	cash	cash	NOUN
gp-271	6	14	flow	flow	NOUN
gp-271	6	15	on	on	ADP
gp-271	6	16	financial	financial	ADJ
gp-271	6	17	distress	distress	NOUN
gp-271	6	18	.	.	PUNCT
gp-271	7	1	these	these	DET
gp-271	7	2	findings	finding	NOUN
gp-271	7	3	highlight	highlight	VERB
gp-271	7	4	the	the	DET
gp-271	7	5	importance	importance	NOUN
gp-271	7	6	of	of	ADP
gp-271	7	7	maintaining	maintain	VERB
gp-271	7	8	adequate	adequate	ADJ
gp-271	7	9	liquidity	liquidity	NOUN
gp-271	7	10	and	and	CCONJ
gp-271	7	11	robust	robust	ADJ
gp-271	7	12	operating	operate	VERB
gp-271	7	13	cash	cash	NOUN
gp-271	7	14	flow	flow	NOUN
gp-271	7	15	,	,	PUNCT
gp-271	7	16	particularly	particularly	ADV
gp-271	7	17	for	for	ADP
gp-271	7	18	smaller	small	ADJ
gp-271	7	19	firms	firm	NOUN
gp-271	7	20	with	with	ADP
gp-271	7	21	limited	limited	ADJ
gp-271	7	22	financial	financial	ADJ
gp-271	7	23	flexibility	flexibility	NOUN
gp-271	7	24	.	.	PUNCT
gp-271	8	1	practically	practically	ADV
gp-271	8	2	,	,	PUNCT
gp-271	8	3	the	the	DET
gp-271	8	4	study	study	NOUN
gp-271	8	5	suggests	suggest	VERB
gp-271	8	6	that	that	SCONJ
gp-271	8	7	managers	manager	NOUN
gp-271	8	8	of	of	ADP
gp-271	8	9	smaller	small	ADJ
gp-271	8	10	companies	company	NOUN
gp-271	8	11	should	should	AUX
gp-271	8	12	prioritize	prioritize	VERB
gp-271	8	13	liquidity	liquidity	NOUN
gp-271	8	14	management	management	NOUN
gp-271	8	15	and	and	CCONJ
gp-271	8	16	operational	operational	ADJ
gp-271	8	17	efficiency	efficiency	NOUN
gp-271	8	18	to	to	PART
gp-271	8	19	prevent	prevent	VERB
gp-271	8	20	financial	financial	ADJ
gp-271	8	21	distress	distress	NOUN
gp-271	8	22	,	,	PUNCT
gp-271	8	23	while	while	SCONJ
gp-271	8	24	policymakers	policymaker	NOUN
gp-271	8	25	may	may	AUX
gp-271	8	26	consider	consider	VERB
gp-271	8	27	firm	firm	ADJ
gp-271	8	28	size	size	NOUN
gp-271	8	29	when	when	SCONJ
gp-271	8	30	designing	design	VERB
gp-271	8	31	supportive	supportive	ADJ
gp-271	8	32	financial	financial	ADJ
gp-271	8	33	regulations	regulation	NOUN
gp-271	8	34	.	.	PUNCT
gp-271	9	1	the	the	DET
gp-271	9	2	study	study	NOUN
gp-271	9	3	contributes	contribute	VERB
gp-271	9	4	to	to	ADP
gp-271	9	5	the	the	DET
gp-271	9	6	literature	literature	NOUN
gp-271	9	7	by	by	ADP
gp-271	9	8	clarifying	clarify	VERB
gp-271	9	9	how	how	SCONJ
gp-271	9	10	liquidity	liquidity	NOUN
gp-271	9	11	and	and	CCONJ
gp-271	9	12	cash	cash	NOUN
gp-271	9	13	flow	flow	NOUN
gp-271	9	14	interact	interact	NOUN
gp-271	9	15	with	with	ADP
gp-271	9	16	firm	firm	ADJ
gp-271	9	17	size	size	NOUN
gp-271	9	18	to	to	PART
gp-271	9	19	influence	influence	VERB
gp-271	9	20	financial	financial	ADJ
gp-271	9	21	stability	stability	NOUN
gp-271	9	22	in	in	ADP
gp-271	9	23	emerging	emerge	VERB
gp-271	9	24	markets	market	NOUN
gp-271	9	25	like	like	ADP
gp-271	9	26	indonesia	indonesia	PROPN
gp-271	9	27	.	.	PUNCT
gp-271	10	1	keywords	keyword	NOUN
gp-271	10	2	:	:	PUNCT
gp-271	10	3	consumer	consumer	NOUN
gp-271	10	4	cyclicals	cyclical	NOUN
gp-271	10	5	;	;	PUNCT
gp-271	10	6	financial	financial	ADJ
gp-271	10	7	distress	distress	NOUN
gp-271	10	8	;	;	PUNCT
gp-271	10	9	firm	firm	ADJ
gp-271	10	10	size	size	NOUN
gp-271	10	11	;	;	PUNCT
gp-271	10	12	liquidity	liquidity	NOUN
gp-271	10	13	;	;	PUNCT
gp-271	10	14	operating	operate	VERB
gp-271	10	15	cash	cash	NOUN
gp-271	10	16	flow	flow	NOUN
gp-271	10	17	introduction	introduction	NOUN
gp-271	10	18	the	the	DET
gp-271	10	19	global	global	ADJ
gp-271	10	20	economic	economic	ADJ
gp-271	10	21	slowdown	slowdown	NOUN
gp-271	10	22	triggered	trigger	VERB
gp-271	10	23	by	by	ADP
gp-271	10	24	the	the	DET
gp-271	10	25	covid-19	covid-19	PROPN
gp-271	10	26	pandemic	pandemic	NOUN
gp-271	10	27	has	have	AUX
gp-271	10	28	had	have	VERB
gp-271	10	29	a	a	DET
gp-271	10	30	significant	significant	ADJ
gp-271	10	31	impact	impact	NOUN
gp-271	10	32	on	on	ADP
gp-271	10	33	indonesia	indonesia	PROPN
gp-271	10	34	's	's	PART
gp-271	10	35	financial	financial	ADJ
gp-271	10	36	landscape	landscape	NOUN
gp-271	10	37	.	.	PUNCT
gp-271	11	1	indonesia	indonesia	PROPN
gp-271	11	2	recorded	record	VERB
gp-271	11	3	a	a	DET
gp-271	11	4	negative	negative	ADJ
gp-271	11	5	economic	economic	ADJ
gp-271	11	6	growth	growth	NOUN
gp-271	11	7	rate	rate	NOUN
gp-271	11	8	of	of	ADP
gp-271	11	9	2.07	2.07	NUM
gp-271	11	10	%	%	NOUN
gp-271	11	11	in	in	ADP
gp-271	11	12	2020	2020	NUM
gp-271	11	13	(	(	PUNCT
gp-271	11	14	menteri	menteri	PROPN
gp-271	11	15	keuangan	keuangan	NOUN
gp-271	11	16	,	,	PUNCT
gp-271	11	17	2021	2021	NUM
gp-271	11	18	)	)	PUNCT
gp-271	11	19	,	,	PUNCT
gp-271	11	20	marking	mark	VERB
gp-271	11	21	one	one	NUM
gp-271	11	22	of	of	ADP
gp-271	11	23	the	the	DET
gp-271	11	24	sharpest	sharp	ADJ
gp-271	11	25	declines	decline	NOUN
gp-271	11	26	in	in	ADP
gp-271	11	27	recent	recent	ADJ
gp-271	11	28	decades	decade	NOUN
gp-271	11	29	.	.	PUNCT
gp-271	12	1	this	this	DET
gp-271	12	2	contraction	contraction	NOUN
gp-271	12	3	disrupted	disrupt	VERB
gp-271	12	4	various	various	ADJ
gp-271	12	5	sectors	sector	NOUN
gp-271	12	6	,	,	PUNCT
gp-271	12	7	especially	especially	ADV
gp-271	12	8	those	those	PRON
gp-271	12	9	that	that	PRON
gp-271	12	10	are	be	AUX
gp-271	12	11	heavily	heavily	ADV
gp-271	12	12	dependent	dependent	ADJ
gp-271	12	13	on	on	ADP
gp-271	12	14	consumer	consumer	NOUN
gp-271	12	15	spending	spending	NOUN
gp-271	12	16	.	.	PUNCT
gp-271	13	1	one	one	NUM
gp-271	13	2	of	of	ADP
gp-271	13	3	the	the	DET
gp-271	13	4	vulnerable	vulnerable	ADJ
gp-271	13	5	sectors	sector	NOUN
gp-271	13	6	is	be	AUX
gp-271	13	7	the	the	DET
gp-271	13	8	consumer	consumer	NOUN
gp-271	13	9	cyclicals	cyclical	NOUN
gp-271	13	10	sector	sector	NOUN
gp-271	13	11	,	,	PUNCT
gp-271	13	12	which	which	PRON
gp-271	13	13	includes	include	VERB
gp-271	13	14	industries	industry	NOUN
gp-271	13	15	such	such	ADJ
gp-271	13	16	as	as	ADP
gp-271	13	17	retail	retail	ADJ
gp-271	13	18	,	,	PUNCT
gp-271	13	19	automotive	automotive	ADJ
gp-271	13	20	,	,	PUNCT
gp-271	13	21	and	and	CCONJ
gp-271	13	22	leisure	leisure	NOUN
gp-271	13	23	that	that	PRON
gp-271	13	24	are	be	AUX
gp-271	13	25	highly	highly	ADV
gp-271	13	26	sensitive	sensitive	ADJ
gp-271	13	27	to	to	ADP
gp-271	13	28	changes	change	NOUN
gp-271	13	29	in	in	ADP
gp-271	13	30	consumer	consumer	NOUN
gp-271	13	31	confidence	confidence	NOUN
gp-271	13	32	and	and	CCONJ
gp-271	13	33	disposable	disposable	ADJ
gp-271	13	34	income	income	NOUN
gp-271	13	35	.	.	PUNCT
gp-271	14	1	a	a	DET
gp-271	14	2	decline	decline	NOUN
gp-271	14	3	in	in	ADP
gp-271	14	4	people	people	NOUN
gp-271	14	5	's	's	PART
gp-271	14	6	purchasing	purchasing	NOUN
gp-271	14	7	power	power	NOUN
gp-271	14	8	,	,	PUNCT
gp-271	14	9	changes	change	NOUN
gp-271	14	10	in	in	ADP
gp-271	14	11	consumption	consumption	NOUN
gp-271	14	12	behavior	behavior	NOUN
gp-271	14	13	,	,	PUNCT
gp-271	14	14	and	and	CCONJ
gp-271	14	15	mobility	mobility	NOUN
gp-271	14	16	restrictions	restriction	NOUN
gp-271	14	17	have	have	AUX
gp-271	14	18	put	put	VERB
gp-271	14	19	pressure	pressure	NOUN
gp-271	14	20	on	on	ADP
gp-271	14	21	the	the	DET
gp-271	14	22	financial	financial	ADJ
gp-271	14	23	resilience	resilience	NOUN
gp-271	14	24	of	of	ADP
gp-271	14	25	companies	company	NOUN
gp-271	14	26	in	in	ADP
gp-271	14	27	this	this	DET
gp-271	14	28	sector	sector	NOUN
gp-271	14	29	.	.	PUNCT
gp-271	15	1	in	in	ADP
gp-271	15	2	the	the	DET
gp-271	15	3	midst	midst	NOUN
gp-271	15	4	of	of	ADP
gp-271	15	5	these	these	DET
gp-271	15	6	challenges	challenge	NOUN
gp-271	15	7	,	,	PUNCT
gp-271	15	8	many	many	ADJ
gp-271	15	9	companies	company	NOUN
gp-271	15	10	are	be	AUX
gp-271	15	11	having	have	VERB
gp-271	15	12	difficulty	difficulty	NOUN
gp-271	15	13	maintaining	maintain	VERB
gp-271	15	14	their	their	PRON
gp-271	15	15	liquidity	liquidity	NOUN
gp-271	15	16	and	and	CCONJ
gp-271	15	17	solvency	solvency	NOUN
gp-271	15	18	,	,	PUNCT
gp-271	15	19	which	which	PRON
gp-271	15	20	increases	increase	VERB
gp-271	15	21	the	the	DET
gp-271	15	22	risk	risk	NOUN
gp-271	15	23	of	of	ADP
gp-271	15	24	financial	financial	ADJ
gp-271	15	25	distress	distress	NOUN
gp-271	15	26	.	.	PUNCT
gp-271	16	1	financial	financial	ADJ
gp-271	16	2	distress	distress	NOUN
gp-271	16	3	is	be	AUX
gp-271	16	4	generally	generally	ADV
gp-271	16	5	defined	define	VERB
gp-271	16	6	as	as	ADP
gp-271	16	7	a	a	DET
gp-271	16	8	condition	condition	NOUN
gp-271	16	9	in	in	ADP
gp-271	16	10	which	which	PRON
gp-271	16	11	a	a	DET
gp-271	16	12	company	company	NOUN
gp-271	16	13	is	be	AUX
gp-271	16	14	unable	unable	ADJ
gp-271	16	15	to	to	PART
gp-271	16	16	meet	meet	VERB
gp-271	16	17	its	its	PRON
gp-271	16	18	short	short	ADJ
gp-271	16	19	-	-	PUNCT
gp-271	16	20	term	term	NOUN
gp-271	16	21	and	and	CCONJ
gp-271	16	22	long	long	ADJ
gp-271	16	23	-	-	PUNCT
gp-271	16	24	term	term	NOUN
gp-271	16	25	financial	financial	ADJ
gp-271	16	26	obligations	obligation	NOUN
gp-271	16	27	.	.	PUNCT
gp-271	17	1	in	in	ADP
gp-271	17	2	extreme	extreme	ADJ
gp-271	17	3	cases	case	NOUN
gp-271	17	4	,	,	PUNCT
gp-271	17	5	this	this	PRON
gp-271	17	6	can	can	AUX
gp-271	17	7	lead	lead	VERB
gp-271	17	8	to	to	ADP
gp-271	17	9	bankruptcy	bankruptcy	NOUN
gp-271	17	10	or	or	CCONJ
gp-271	17	11	delisting	delist	VERB
gp-271	17	12	from	from	ADP
gp-271	17	13	the	the	DET
gp-271	17	14	stock	stock	NOUN
gp-271	17	15	exchange	exchange	NOUN
gp-271	17	16	(	(	PUNCT
gp-271	17	17	kristanti	kristanti	PROPN
gp-271	17	18	&	&	CCONJ
gp-271	17	19	pancawitri	pancawitri	ADJ
gp-271	17	20	,	,	PUNCT
gp-271	17	21	2024	2024	NUM
gp-271	17	22	)	)	PUNCT
gp-271	17	23	.	.	PUNCT
gp-271	18	1	previous	previous	ADJ
gp-271	18	2	cases	case	NOUN
gp-271	18	3	of	of	ADP
gp-271	18	4	company	company	NOUN
gp-271	18	5	delisting	delisting	NOUN
gp-271	18	6	show	show	NOUN
gp-271	18	7	that	that	SCONJ
gp-271	18	8	unresolved	unresolved	ADJ
gp-271	18	9	financial	financial	ADJ
gp-271	18	10	problems	problem	NOUN
gp-271	18	11	can	can	AUX
gp-271	18	12	develop	develop	VERB
gp-271	18	13	into	into	ADP
gp-271	18	14	company	company	NOUN
gp-271	18	15	failure	failure	NOUN
gp-271	18	16	.	.	PUNCT
gp-271	19	1	to	to	PART
gp-271	19	2	prevent	prevent	VERB
gp-271	19	3	this	this	PRON
gp-271	19	4	,	,	PUNCT
gp-271	19	5	companies	company	NOUN
gp-271	19	6	must	must	AUX
gp-271	19	7	actively	actively	ADV
gp-271	19	8	monitor	monitor	VERB
gp-271	19	9	key	key	ADJ
gp-271	19	10	financial	financial	ADJ
gp-271	19	11	indicators	indicator	NOUN
gp-271	19	12	such	such	ADJ
gp-271	19	13	as	as	ADP
gp-271	19	14	liquidity	liquidity	NOUN
gp-271	19	15	and	and	CCONJ
gp-271	19	16	operating	operate	VERB
gp-271	19	17	cash	cash	NOUN
gp-271	19	18	flow	flow	NOUN
gp-271	19	19	,	,	PUNCT
gp-271	19	20	which	which	PRON
gp-271	19	21	serve	serve	VERB
gp-271	19	22	as	as	ADP
gp-271	19	23	early	early	ADJ
gp-271	19	24	financial	financial	ADJ
gp-271	19	25	distress	distress	NOUN
gp-271	19	26	in	in	ADP
gp-271	19	27	consumer	consumer	NOUN
gp-271	19	28	cyclicals	cyclical	NOUN
gp-271	19	29	:	:	PUNCT
gp-271	19	30	how	how	SCONJ
gp-271	19	31	liquidity	liquidity	NOUN
gp-271	19	32	and	and	CCONJ
gp-271	19	33	operating	operate	VERB
gp-271	19	34	cash	cash	NOUN
gp-271	19	35	flow	flow	NOUN
gp-271	19	36	shape	shape	NOUN
gp-271	19	37	resilience	resilience	NOUN
gp-271	19	38	1525	1525	NUM
gp-271	19	39	warning	warning	NOUN
gp-271	19	40	signals	signal	NOUN
gp-271	19	41	against	against	ADP
gp-271	19	42	deteriorating	deteriorate	VERB
gp-271	19	43	financial	financial	ADJ
gp-271	19	44	conditions	condition	NOUN
gp-271	19	45	(	(	PUNCT
gp-271	19	46	bui	bui	PROPN
gp-271	19	47	&	&	CCONJ
gp-271	19	48	thach	thach	PROPN
gp-271	19	49	,	,	PUNCT
gp-271	19	50	2023	2023	NUM
gp-271	19	51	;	;	PUNCT
gp-271	19	52	septyanto	septyanto	NOUN
gp-271	19	53	et	et	PROPN
gp-271	19	54	al	al	PROPN
gp-271	19	55	.	.	PROPN
gp-271	19	56	,	,	PUNCT
gp-271	19	57	2022	2022	NUM
gp-271	19	58	)	)	PUNCT
gp-271	19	59	.	.	PUNCT
gp-271	20	1	understanding	understand	VERB
gp-271	20	2	the	the	DET
gp-271	20	3	role	role	NOUN
gp-271	20	4	of	of	ADP
gp-271	20	5	these	these	DET
gp-271	20	6	indicators	indicator	NOUN
gp-271	20	7	,	,	PUNCT
gp-271	20	8	especially	especially	ADV
gp-271	20	9	in	in	ADP
gp-271	20	10	the	the	DET
gp-271	20	11	volatile	volatile	ADJ
gp-271	20	12	consumer	consumer	NOUN
gp-271	20	13	cyclicals	cyclical	NOUN
gp-271	20	14	sector	sector	NOUN
gp-271	20	15	,	,	PUNCT
gp-271	20	16	is	be	AUX
gp-271	20	17	critical	critical	ADJ
gp-271	20	18	in	in	ADP
gp-271	20	19	formulating	formulate	VERB
gp-271	20	20	financial	financial	ADJ
gp-271	20	21	sustainability	sustainability	NOUN
gp-271	20	22	strategies	strategy	NOUN
gp-271	20	23	amid	amid	ADP
gp-271	20	24	uncertain	uncertain	ADJ
gp-271	20	25	economic	economic	ADJ
gp-271	20	26	conditions	condition	NOUN
gp-271	20	27	.	.	PUNCT
gp-271	21	1	the	the	DET
gp-271	21	2	consumer	consumer	NOUN
gp-271	21	3	cyclicals	cyclical	NOUN
gp-271	21	4	sector	sector	NOUN
gp-271	21	5	is	be	AUX
gp-271	21	6	one	one	NUM
gp-271	21	7	of	of	ADP
gp-271	21	8	the	the	DET
gp-271	21	9	most	most	ADV
gp-271	21	10	dynamic	dynamic	ADJ
gp-271	21	11	and	and	CCONJ
gp-271	21	12	economically	economically	ADV
gp-271	21	13	sensitive	sensitive	ADJ
gp-271	21	14	,	,	PUNCT
gp-271	21	15	encompassing	encompass	VERB
gp-271	21	16	companies	company	NOUN
gp-271	21	17	that	that	PRON
gp-271	21	18	produce	produce	VERB
gp-271	21	19	and	and	CCONJ
gp-271	21	20	offer	offer	VERB
gp-271	21	21	non	non	ADJ
gp-271	21	22	-	-	ADJ
gp-271	21	23	essential	essential	ADJ
gp-271	21	24	goods	good	NOUN
gp-271	21	25	and	and	CCONJ
gp-271	21	26	services	service	NOUN
gp-271	21	27	—	—	PUNCT
gp-271	21	28	such	such	ADJ
gp-271	21	29	as	as	ADP
gp-271	21	30	fashion	fashion	NOUN
gp-271	21	31	,	,	PUNCT
gp-271	21	32	automotive	automotive	ADJ
gp-271	21	33	products	product	NOUN
gp-271	21	34	,	,	PUNCT
gp-271	21	35	hospitality	hospitality	NOUN
gp-271	21	36	,	,	PUNCT
gp-271	21	37	entertainment	entertainment	NOUN
gp-271	21	38	,	,	PUNCT
gp-271	21	39	and	and	CCONJ
gp-271	21	40	retail	retail	NOUN
gp-271	21	41	.	.	PUNCT
gp-271	22	1	based	base	VERB
gp-271	22	2	on	on	ADP
gp-271	22	3	the	the	DET
gp-271	22	4	idx	idx	ADJ
gp-271	22	5	-	-	PUNCT
gp-271	22	6	industrial	industrial	ADJ
gp-271	22	7	classification	classification	NOUN
gp-271	22	8	(	(	PUNCT
gp-271	22	9	idx	idx	PROPN
gp-271	22	10	-	-	PUNCT
gp-271	22	11	ic	ic	NOUN
gp-271	22	12	)	)	PUNCT
gp-271	22	13	classification	classification	NOUN
gp-271	22	14	from	from	ADP
gp-271	22	15	the	the	DET
gp-271	22	16	indonesia	indonesia	PROPN
gp-271	22	17	stock	stock	PROPN
gp-271	22	18	exchange	exchange	PROPN
gp-271	22	19	(	(	PUNCT
gp-271	22	20	idx	idx	PROPN
gp-271	22	21	)	)	PUNCT
gp-271	22	22	,	,	PUNCT
gp-271	22	23	this	this	DET
gp-271	22	24	sector	sector	NOUN
gp-271	22	25	has	have	AUX
gp-271	22	26	shown	show	VERB
gp-271	22	27	stable	stable	ADJ
gp-271	22	28	growth	growth	NOUN
gp-271	22	29	in	in	ADP
gp-271	22	30	recent	recent	ADJ
gp-271	22	31	years	year	NOUN
gp-271	22	32	.	.	PUNCT
gp-271	23	1	the	the	DET
gp-271	23	2	number	number	NOUN
gp-271	23	3	of	of	ADP
gp-271	23	4	companies	company	NOUN
gp-271	23	5	recorded	record	VERB
gp-271	23	6	increased	increase	VERB
gp-271	23	7	from	from	ADP
gp-271	23	8	132	132	NUM
gp-271	23	9	in	in	ADP
gp-271	23	10	2021	2021	NUM
gp-271	23	11	to	to	ADP
gp-271	23	12	154	154	NUM
gp-271	23	13	in	in	ADP
gp-271	23	14	2023	2023	NUM
gp-271	23	15	,	,	PUNCT
gp-271	23	16	reflecting	reflect	VERB
gp-271	23	17	the	the	DET
gp-271	23	18	high	high	ADJ
gp-271	23	19	interest	interest	NOUN
gp-271	23	20	of	of	ADP
gp-271	23	21	investors	investor	NOUN
gp-271	23	22	and	and	CCONJ
gp-271	23	23	the	the	DET
gp-271	23	24	sector	sector	NOUN
gp-271	23	25	's	's	PART
gp-271	23	26	role	role	NOUN
gp-271	23	27	in	in	ADP
gp-271	23	28	supporting	support	VERB
gp-271	23	29	indonesia	indonesia	PROPN
gp-271	23	30	's	's	PART
gp-271	23	31	post	post	ADJ
gp-271	23	32	-	-	ADJ
gp-271	23	33	pandemic	pandemic	ADJ
gp-271	23	34	economic	economic	ADJ
gp-271	23	35	recovery	recovery	NOUN
gp-271	23	36	.	.	PUNCT
gp-271	24	1	nevertheless	nevertheless	ADV
gp-271	24	2	,	,	PUNCT
gp-271	24	3	despite	despite	SCONJ
gp-271	24	4	its	its	PRON
gp-271	24	5	growth	growth	NOUN
gp-271	24	6	,	,	PUNCT
gp-271	24	7	the	the	DET
gp-271	24	8	sector	sector	NOUN
gp-271	24	9	is	be	AUX
gp-271	24	10	particularly	particularly	ADV
gp-271	24	11	vulnerable	vulnerable	ADJ
gp-271	24	12	to	to	ADP
gp-271	24	13	economic	economic	ADJ
gp-271	24	14	slowdowns	slowdown	NOUN
gp-271	24	15	and	and	CCONJ
gp-271	24	16	changes	change	NOUN
gp-271	24	17	in	in	ADP
gp-271	24	18	consumer	consumer	NOUN
gp-271	24	19	demand	demand	NOUN
gp-271	24	20	.	.	PUNCT
gp-271	25	1	the	the	DET
gp-271	25	2	impact	impact	NOUN
gp-271	25	3	of	of	ADP
gp-271	25	4	the	the	DET
gp-271	25	5	covid-19	covid-19	PROPN
gp-271	25	6	pandemic	pandemic	NOUN
gp-271	25	7	has	have	AUX
gp-271	25	8	highlighted	highlight	VERB
gp-271	25	9	this	this	DET
gp-271	25	10	vulnerability	vulnerability	NOUN
gp-271	25	11	,	,	PUNCT
gp-271	25	12	especially	especially	ADV
gp-271	25	13	in	in	ADP
gp-271	25	14	sub	sub	NOUN
gp-271	25	15	-	-	NOUN
gp-271	25	16	sectors	sector	NOUN
gp-271	25	17	such	such	ADJ
gp-271	25	18	as	as	ADP
gp-271	25	19	hospitality	hospitality	NOUN
gp-271	25	20	and	and	CCONJ
gp-271	25	21	textile	textile	NOUN
gp-271	25	22	manufacturing	manufacturing	NOUN
gp-271	25	23	that	that	PRON
gp-271	25	24	are	be	AUX
gp-271	25	25	experiencing	experience	VERB
gp-271	25	26	significant	significant	ADJ
gp-271	25	27	financial	financial	ADJ
gp-271	25	28	pressures	pressure	NOUN
gp-271	25	29	.	.	PUNCT
gp-271	26	1	data	datum	NOUN
gp-271	26	2	from	from	ADP
gp-271	26	3	statistics	statistics	PROPN
gp-271	26	4	indonesia	indonesia	PROPN
gp-271	26	5	(	(	PUNCT
gp-271	26	6	bps	bps	NOUN
gp-271	26	7	)	)	PUNCT
gp-271	26	8	shows	show	VERB
gp-271	26	9	that	that	SCONJ
gp-271	26	10	the	the	DET
gp-271	26	11	textile	textile	NOUN
gp-271	26	12	and	and	CCONJ
gp-271	26	13	garment	garment	NOUN
gp-271	26	14	sub	sub	NOUN
gp-271	26	15	-	-	NOUN
gp-271	26	16	sector	sector	NOUN
gp-271	26	17	,	,	PUNCT
gp-271	26	18	which	which	PRON
gp-271	26	19	previously	previously	ADV
gp-271	26	20	accounted	account	VERB
gp-271	26	21	for	for	ADP
gp-271	26	22	5.64	5.64	NUM
gp-271	26	23	%	%	NOUN
gp-271	26	24	of	of	ADP
gp-271	26	25	the	the	DET
gp-271	26	26	manufacturing	manufacturing	NOUN
gp-271	26	27	sector	sector	NOUN
gp-271	26	28	's	's	PART
gp-271	26	29	gdp	gdp	NOUN
gp-271	26	30	,	,	PUNCT
gp-271	26	31	contracted	contract	VERB
gp-271	26	32	in	in	ADP
gp-271	26	33	early	early	ADJ
gp-271	26	34	2023	2023	NUM
gp-271	26	35	.	.	PUNCT
gp-271	27	1	one	one	NUM
gp-271	27	2	prominent	prominent	ADJ
gp-271	27	3	example	example	NOUN
gp-271	27	4	is	be	AUX
gp-271	27	5	pt	pt	PROPN
gp-271	27	6	sri	sri	PROPN
gp-271	27	7	rejeki	rejeki	PROPN
gp-271	27	8	isman	isman	PROPN
gp-271	27	9	tbk	tbk	PROPN
gp-271	27	10	(	(	PUNCT
gp-271	27	11	sritex	sritex	PROPN
gp-271	27	12	)	)	PUNCT
gp-271	27	13	,	,	PUNCT
gp-271	27	14	which	which	PRON
gp-271	27	15	faced	face	VERB
gp-271	27	16	serious	serious	ADJ
gp-271	27	17	liquidity	liquidity	NOUN
gp-271	27	18	problems	problem	NOUN
gp-271	27	19	,	,	PUNCT
gp-271	27	20	failed	fail	VERB
gp-271	27	21	to	to	PART
gp-271	27	22	meet	meet	VERB
gp-271	27	23	short	short	ADJ
gp-271	27	24	-	-	PUNCT
gp-271	27	25	term	term	NOUN
gp-271	27	26	obligations	obligation	NOUN
gp-271	27	27	,	,	PUNCT
gp-271	27	28	and	and	CCONJ
gp-271	27	29	was	be	AUX
gp-271	27	30	threatened	threaten	VERB
gp-271	27	31	with	with	ADP
gp-271	27	32	being	be	AUX
gp-271	27	33	delisted	delist	VERB
gp-271	27	34	from	from	ADP
gp-271	27	35	the	the	DET
gp-271	27	36	stock	stock	NOUN
gp-271	27	37	exchange	exchange	NOUN
gp-271	27	38	.	.	PUNCT
gp-271	28	1	the	the	DET
gp-271	28	2	suspension	suspension	NOUN
gp-271	28	3	stemmed	stem	VERB
gp-271	28	4	from	from	ADP
gp-271	28	5	short	short	ADJ
gp-271	28	6	-	-	PUNCT
gp-271	28	7	term	term	NOUN
gp-271	28	8	debt	debt	NOUN
gp-271	28	9	defaults	default	NOUN
gp-271	28	10	,	,	PUNCT
gp-271	28	11	which	which	PRON
gp-271	28	12	as	as	ADP
gp-271	28	13	of	of	ADP
gp-271	28	14	december	december	PROPN
gp-271	28	15	2020	2020	NUM
gp-271	28	16	reached	reach	VERB
gp-271	28	17	us$	us$	SYM
gp-271	28	18	398.35	398.35	NUM
gp-271	28	19	million	million	NUM
gp-271	28	20	,	,	PUNCT
gp-271	28	21	while	while	SCONJ
gp-271	28	22	the	the	DET
gp-271	28	23	company	company	NOUN
gp-271	28	24	's	's	PART
gp-271	28	25	cash	cash	NOUN
gp-271	28	26	and	and	CCONJ
gp-271	28	27	cash	cash	NOUN
gp-271	28	28	equivalents	equivalent	NOUN
gp-271	28	29	were	be	AUX
gp-271	28	30	only	only	ADV
gp-271	28	31	us$	us$	SYM
gp-271	28	32	187.6	187.6	NUM
gp-271	28	33	million	million	NUM
gp-271	28	34	.	.	PUNCT
gp-271	29	1	as	as	ADP
gp-271	29	2	a	a	DET
gp-271	29	3	result	result	NOUN
gp-271	29	4	,	,	PUNCT
gp-271	29	5	sril	sril	PROPN
gp-271	29	6	is	be	AUX
gp-271	29	7	facing	face	VERB
gp-271	29	8	the	the	DET
gp-271	29	9	debt	debt	NOUN
gp-271	29	10	payment	payment	NOUN
gp-271	29	11	obligation	obligation	NOUN
gp-271	29	12	suspension	suspension	NOUN
gp-271	29	13	(	(	PUNCT
gp-271	29	14	pkpu	pkpu	NOUN
gp-271	29	15	)	)	PUNCT
gp-271	29	16	process	process	NOUN
gp-271	29	17	,	,	PUNCT
gp-271	29	18	and	and	CCONJ
gp-271	29	19	the	the	DET
gp-271	29	20	idx	idx	NOUN
gp-271	29	21	has	have	AUX
gp-271	29	22	warned	warn	VERB
gp-271	29	23	of	of	ADP
gp-271	29	24	potential	potential	ADJ
gp-271	29	25	delisting	delisting	NOUN
gp-271	29	26	.	.	PUNCT
gp-271	30	1	in	in	ADP
gp-271	30	2	2022	2022	NUM
gp-271	30	3	,	,	PUNCT
gp-271	30	4	sril	sril	PROPN
gp-271	30	5	's	's	PART
gp-271	30	6	total	total	ADJ
gp-271	30	7	liabilities	liability	NOUN
gp-271	30	8	reached	reach	VERB
gp-271	30	9	us$	us$	SYM
gp-271	30	10	1.5	1.5	NUM
gp-271	30	11	billion	billion	NUM
gp-271	30	12	,	,	PUNCT
gp-271	30	13	while	while	SCONJ
gp-271	30	14	its	its	PRON
gp-271	30	15	total	total	ADJ
gp-271	30	16	assets	asset	NOUN
gp-271	30	17	were	be	AUX
gp-271	30	18	only	only	ADV
gp-271	30	19	us$	us$	SYM
gp-271	30	20	764.55	764.55	NUM
gp-271	30	21	million	million	NUM
gp-271	30	22	,	,	PUNCT
gp-271	30	23	indicating	indicate	VERB
gp-271	30	24	deteriorating	deteriorate	VERB
gp-271	30	25	financial	financial	ADJ
gp-271	30	26	conditions	condition	NOUN
gp-271	30	27	(	(	PUNCT
gp-271	30	28	adventy	adventy	NOUN
gp-271	30	29	,	,	PUNCT
gp-271	30	30	2023	2023	NUM
gp-271	30	31	)	)	PUNCT
gp-271	30	32	.	.	PUNCT
gp-271	31	1	in	in	ADP
gp-271	31	2	the	the	DET
gp-271	31	3	first	first	ADJ
gp-271	31	4	half	half	NOUN
gp-271	31	5	of	of	ADP
gp-271	31	6	2023	2023	NUM
gp-271	31	7	,	,	PUNCT
gp-271	31	8	sritex	sritex	NOUN
gp-271	31	9	experienced	experience	VERB
gp-271	31	10	negative	negative	ADJ
gp-271	31	11	capital	capital	NOUN
gp-271	31	12	or	or	CCONJ
gp-271	31	13	an	an	DET
gp-271	31	14	equity	equity	NOUN
gp-271	31	15	deficit	deficit	NOUN
gp-271	31	16	due	due	ADP
gp-271	31	17	to	to	ADP
gp-271	31	18	a	a	DET
gp-271	31	19	much	much	ADV
gp-271	31	20	larger	large	ADJ
gp-271	31	21	amount	amount	NOUN
gp-271	31	22	of	of	ADP
gp-271	31	23	liabilities	liability	NOUN
gp-271	31	24	than	than	ADP
gp-271	31	25	assets	asset	NOUN
gp-271	31	26	.	.	PUNCT
gp-271	32	1	this	this	DET
gp-271	32	2	condition	condition	NOUN
gp-271	32	3	puts	put	VERB
gp-271	32	4	sril	sril	NOUN
gp-271	32	5	on	on	ADP
gp-271	32	6	the	the	DET
gp-271	32	7	verge	verge	NOUN
gp-271	32	8	of	of	ADP
gp-271	32	9	bankruptcy	bankruptcy	NOUN
gp-271	32	10	because	because	SCONJ
gp-271	32	11	if	if	SCONJ
gp-271	32	12	the	the	DET
gp-271	32	13	debt	debt	NOUN
gp-271	32	14	becomes	become	VERB
gp-271	32	15	due	due	ADJ
gp-271	32	16	and	and	CCONJ
gp-271	32	17	remains	remain	VERB
gp-271	32	18	unpaid	unpaid	ADJ
gp-271	32	19	,	,	PUNCT
gp-271	32	20	even	even	ADV
gp-271	32	21	the	the	DET
gp-271	32	22	sale	sale	NOUN
gp-271	32	23	of	of	ADP
gp-271	32	24	all	all	DET
gp-271	32	25	assets	asset	NOUN
gp-271	32	26	will	will	AUX
gp-271	32	27	not	not	PART
gp-271	32	28	be	be	AUX
gp-271	32	29	enough	enough	ADJ
gp-271	32	30	to	to	PART
gp-271	32	31	cover	cover	VERB
gp-271	32	32	all	all	DET
gp-271	32	33	liabilities	liability	NOUN
gp-271	32	34	.	.	PUNCT
gp-271	33	1	sril	sril	PROPN
gp-271	33	2	's	's	PART
gp-271	33	3	total	total	ADJ
gp-271	33	4	liabilities	liability	NOUN
gp-271	33	5	in	in	ADP
gp-271	33	6	the	the	DET
gp-271	33	7	period	period	NOUN
gp-271	33	8	reached	reach	VERB
gp-271	33	9	us$	us$	SYM
gp-271	33	10	1.57	1.57	NUM
gp-271	33	11	billion	billion	NUM
gp-271	33	12	or	or	CCONJ
gp-271	33	13	around	around	ADP
gp-271	33	14	rp	rp	NOUN
gp-271	33	15	23.8	23.8	NUM
gp-271	33	16	trillion	trillion	NUM
gp-271	33	17	,	,	PUNCT
gp-271	33	18	while	while	SCONJ
gp-271	33	19	its	its	PRON
gp-271	33	20	total	total	ADJ
gp-271	33	21	assets	asset	NOUN
gp-271	33	22	were	be	AUX
gp-271	33	23	only	only	ADV
gp-271	33	24	us$	us$	SYM
gp-271	33	25	707.43	707.43	NUM
gp-271	33	26	million	million	NUM
gp-271	33	27	or	or	CCONJ
gp-271	33	28	rp	rp	NOUN
gp-271	33	29	10.75	10.75	NUM
gp-271	33	30	trillion	trillion	NUM
gp-271	33	31	.	.	PUNCT
gp-271	34	1	as	as	ADP
gp-271	34	2	a	a	DET
gp-271	34	3	result	result	NOUN
gp-271	34	4	,	,	PUNCT
gp-271	34	5	sril	sril	PROPN
gp-271	34	6	recorded	record	VERB
gp-271	34	7	a	a	DET
gp-271	34	8	capital	capital	NOUN
gp-271	34	9	deficit	deficit	NOUN
gp-271	34	10	of	of	ADP
gp-271	34	11	us$	us$	SYM
gp-271	34	12	707.46	707.46	NUM
gp-271	34	13	million	million	NUM
gp-271	34	14	or	or	CCONJ
gp-271	34	15	around	around	ADP
gp-271	34	16	rp	rp	NOUN
gp-271	34	17	10.7	10.7	NUM
gp-271	34	18	trillion	trillion	NUM
gp-271	34	19	.	.	PUNCT
gp-271	35	1	the	the	DET
gp-271	35	2	large	large	ADJ
gp-271	35	3	longterm	longterm	NOUN
gp-271	35	4	debt	debt	NOUN
gp-271	35	5	burden	burden	NOUN
gp-271	35	6	,	,	PUNCT
gp-271	35	7	especially	especially	ADV
gp-271	35	8	from	from	ADP
gp-271	35	9	bank	bank	NOUN
gp-271	35	10	loans	loan	NOUN
gp-271	35	11	and	and	CCONJ
gp-271	35	12	bond	bond	NOUN
gp-271	35	13	issuance	issuance	NOUN
gp-271	35	14	,	,	PUNCT
gp-271	35	15	further	far	ADV
gp-271	35	16	aggravated	aggravate	VERB
gp-271	35	17	the	the	DET
gp-271	35	18	company	company	NOUN
gp-271	35	19	's	's	PART
gp-271	35	20	financial	financial	ADJ
gp-271	35	21	condition	condition	NOUN
gp-271	35	22	.	.	PUNCT
gp-271	36	1	in	in	ADP
gp-271	36	2	the	the	DET
gp-271	36	3	first	first	ADJ
gp-271	36	4	half	half	NOUN
gp-271	36	5	of	of	ADP
gp-271	36	6	2023	2023	NUM
gp-271	36	7	,	,	PUNCT
gp-271	36	8	sril	sril	PROPN
gp-271	36	9	's	's	PART
gp-271	36	10	bank	bank	NOUN
gp-271	36	11	and	and	CCONJ
gp-271	36	12	bond	bond	NOUN
gp-271	36	13	debt	debt	NOUN
gp-271	36	14	reached	reach	VERB
gp-271	36	15	us$	us$	SYM
gp-271	36	16	1.3	1.3	NUM
gp-271	36	17	billion	billion	NUM
gp-271	36	18	or	or	CCONJ
gp-271	36	19	equivalent	equivalent	ADJ
gp-271	36	20	to	to	PART
gp-271	36	21	idr	idr	VERB
gp-271	36	22	19.82	19.82	NUM
gp-271	36	23	trillion	trillion	NUM
gp-271	36	24	,	,	PUNCT
gp-271	36	25	with	with	ADP
gp-271	36	26	details	detail	NOUN
gp-271	36	27	of	of	ADP
gp-271	36	28	bank	bank	NOUN
gp-271	36	29	debt	debt	NOUN
gp-271	36	30	of	of	ADP
gp-271	36	31	us$	us$	SYM
gp-271	36	32	935.67	935.67	NUM
gp-271	36	33	million	million	NUM
gp-271	36	34	or	or	CCONJ
gp-271	36	35	idr	idr	VERB
gp-271	36	36	14.22	14.22	NUM
gp-271	36	37	trillion	trillion	NUM
gp-271	36	38	and	and	CCONJ
gp-271	36	39	bonds	bond	NOUN
gp-271	36	40	of	of	ADP
gp-271	36	41	us$	us$	SYM
gp-271	36	42	368.25	368.25	NUM
gp-271	36	43	million	million	NUM
gp-271	36	44	or	or	CCONJ
gp-271	36	45	idr	idr	VERB
gp-271	36	46	5.6	5.6	NUM
gp-271	36	47	trillion	trillion	NUM
gp-271	36	48	(	(	PUNCT
gp-271	36	49	aprilia	aprilia	PROPN
gp-271	36	50	,	,	PUNCT
gp-271	36	51	2023	2023	NUM
gp-271	36	52	)	)	PUNCT
gp-271	36	53	.	.	PUNCT
gp-271	37	1	financial	financial	ADJ
gp-271	37	2	distress	distress	NOUN
gp-271	37	3	,	,	PUNCT
gp-271	37	4	which	which	PRON
gp-271	37	5	is	be	AUX
gp-271	37	6	often	often	ADV
gp-271	37	7	described	describe	VERB
gp-271	37	8	as	as	ADP
gp-271	37	9	a	a	DET
gp-271	37	10	condition	condition	NOUN
gp-271	37	11	of	of	ADP
gp-271	37	12	deteriorating	deteriorate	VERB
gp-271	37	13	financial	financial	ADJ
gp-271	37	14	health	health	NOUN
gp-271	37	15	that	that	PRON
gp-271	37	16	can	can	AUX
gp-271	37	17	lead	lead	VERB
gp-271	37	18	to	to	ADP
gp-271	37	19	bankruptcy	bankruptcy	NOUN
gp-271	37	20	,	,	PUNCT
gp-271	37	21	has	have	AUX
gp-271	37	22	become	become	VERB
gp-271	37	23	a	a	DET
gp-271	37	24	growing	grow	VERB
gp-271	37	25	concern	concern	NOUN
gp-271	37	26	for	for	ADP
gp-271	37	27	companies	company	NOUN
gp-271	37	28	(	(	PUNCT
gp-271	37	29	kristanti	kristanti	ADJ
gp-271	37	30	,	,	PUNCT
gp-271	37	31	2019	2019	NUM
gp-271	37	32	)	)	PUNCT
gp-271	37	33	.	.	PUNCT
gp-271	38	1	early	early	ADJ
gp-271	38	2	identification	identification	NOUN
gp-271	38	3	of	of	ADP
gp-271	38	4	these	these	DET
gp-271	38	5	conditions	condition	NOUN
gp-271	38	6	is	be	AUX
gp-271	38	7	essential	essential	ADJ
gp-271	38	8	to	to	PART
gp-271	38	9	minimize	minimize	VERB
gp-271	38	10	risk	risk	NOUN
gp-271	38	11	,	,	PUNCT
gp-271	38	12	maintain	maintain	VERB
gp-271	38	13	company	company	NOUN
gp-271	38	14	value	value	NOUN
gp-271	38	15	,	,	PUNCT
gp-271	38	16	and	and	CCONJ
gp-271	38	17	maintain	maintain	VERB
gp-271	38	18	investor	investor	NOUN
gp-271	38	19	confidence	confidence	NOUN
gp-271	38	20	.	.	PUNCT
gp-271	39	1	one	one	NUM
gp-271	39	2	of	of	ADP
gp-271	39	3	the	the	DET
gp-271	39	4	commonly	commonly	ADV
gp-271	39	5	used	use	VERB
gp-271	39	6	tools	tool	NOUN
gp-271	39	7	for	for	ADP
gp-271	39	8	detecting	detect	VERB
gp-271	39	9	financial	financial	ADJ
gp-271	39	10	distress	distress	NOUN
gp-271	39	11	is	be	AUX
gp-271	39	12	the	the	DET
gp-271	39	13	altman	altman	PROPN
gp-271	39	14	z	z	PROPN
gp-271	39	15	-	-	PUNCT
gp-271	39	16	score	score	NOUN
gp-271	39	17	model	model	NOUN
gp-271	39	18	,	,	PUNCT
gp-271	39	19	which	which	PRON
gp-271	39	20	uses	use	VERB
gp-271	39	21	a	a	DET
gp-271	39	22	variety	variety	NOUN
gp-271	39	23	of	of	ADP
gp-271	39	24	financial	financial	ADJ
gp-271	39	25	ratios	ratio	NOUN
gp-271	39	26	to	to	PART
gp-271	39	27	assess	assess	VERB
gp-271	39	28	a	a	DET
gp-271	39	29	company	company	NOUN
gp-271	39	30	's	's	PART
gp-271	39	31	financial	financial	ADJ
gp-271	39	32	stability	stability	NOUN
gp-271	39	33	.	.	PUNCT
gp-271	40	1	the	the	DET
gp-271	40	2	altman	altman	PROPN
gp-271	40	3	z	z	PROPN
gp-271	40	4	-	-	PUNCT
gp-271	40	5	score	score	NOUN
gp-271	40	6	is	be	AUX
gp-271	40	7	an	an	DET
gp-271	40	8	indicator	indicator	NOUN
gp-271	40	9	to	to	PART
gp-271	40	10	measure	measure	VERB
gp-271	40	11	the	the	DET
gp-271	40	12	potential	potential	NOUN
gp-271	40	13	for	for	ADP
gp-271	40	14	bankruptcy	bankruptcy	NOUN
gp-271	40	15	of	of	ADP
gp-271	40	16	a	a	DET
gp-271	40	17	company	company	NOUN
gp-271	40	18	financial	financial	ADJ
gp-271	40	19	distress	distress	NOUN
gp-271	40	20	in	in	ADP
gp-271	40	21	consumer	consumer	NOUN
gp-271	40	22	cyclicals	cyclical	NOUN
gp-271	40	23	:	:	PUNCT
gp-271	40	24	how	how	SCONJ
gp-271	40	25	liquidity	liquidity	NOUN
gp-271	40	26	and	and	CCONJ
gp-271	40	27	operating	operate	VERB
gp-271	40	28	cash	cash	NOUN
gp-271	40	29	flow	flow	NOUN
gp-271	40	30	shape	shape	NOUN
gp-271	40	31	resilience	resilience	NOUN
gp-271	40	32	1526	1526	NUM
gp-271	40	33	using	use	VERB
gp-271	40	34	the	the	DET
gp-271	40	35	ratio	ratio	NOUN
gp-271	40	36	of	of	ADP
gp-271	40	37	liquidity	liquidity	NOUN
gp-271	40	38	,	,	PUNCT
gp-271	40	39	profitability	profitability	NOUN
gp-271	40	40	,	,	PUNCT
gp-271	40	41	economic	economic	ADJ
gp-271	40	42	profitability	profitability	NOUN
gp-271	40	43	,	,	PUNCT
gp-271	40	44	activity	activity	NOUN
gp-271	40	45	efficiency	efficiency	NOUN
gp-271	40	46	,	,	PUNCT
gp-271	40	47	and	and	CCONJ
gp-271	40	48	market	market	NOUN
gp-271	40	49	valuation	valuation	NOUN
gp-271	40	50	(	(	PUNCT
gp-271	40	51	setiawan	setiawan	PROPN
gp-271	40	52	,	,	PUNCT
gp-271	40	53	2021	2021	NUM
gp-271	40	54	)	)	PUNCT
gp-271	40	55	.	.	PUNCT
gp-271	41	1	based	base	VERB
gp-271	41	2	on	on	ADP
gp-271	41	3	(	(	PUNCT
gp-271	41	4	altman	altman	NOUN
gp-271	41	5	,	,	PUNCT
gp-271	41	6	2013	2013	NUM
gp-271	41	7	)	)	PUNCT
gp-271	41	8	,	,	PUNCT
gp-271	41	9	a	a	DET
gp-271	41	10	company	company	NOUN
gp-271	41	11	is	be	AUX
gp-271	41	12	categorized	categorize	VERB
gp-271	41	13	as	as	ADP
gp-271	41	14	healthy	healthy	ADJ
gp-271	41	15	(	(	PUNCT
gp-271	41	16	green	green	ADJ
gp-271	41	17	area	area	NOUN
gp-271	41	18	)	)	PUNCT
gp-271	41	19	if	if	SCONJ
gp-271	41	20	it	it	PRON
gp-271	41	21	has	have	VERB
gp-271	41	22	a	a	DET
gp-271	41	23	discriminating	discriminate	VERB
gp-271	41	24	value	value	NOUN
gp-271	41	25	of	of	ADP
gp-271	41	26	2.99	2.99	NUM
gp-271	41	27	or	or	CCONJ
gp-271	41	28	more	more	ADJ
gp-271	41	29	.	.	PUNCT
gp-271	42	1	if	if	SCONJ
gp-271	42	2	the	the	DET
gp-271	42	3	discriminant	discriminant	NOUN
gp-271	42	4	value	value	NOUN
gp-271	42	5	is	be	AUX
gp-271	42	6	between	between	ADP
gp-271	42	7	1.81	1.81	NUM
gp-271	42	8	and	and	CCONJ
gp-271	42	9	2.99	2.99	NUM
gp-271	42	10	,	,	PUNCT
gp-271	42	11	the	the	DET
gp-271	42	12	company	company	NOUN
gp-271	42	13	is	be	AUX
gp-271	42	14	in	in	ADP
gp-271	42	15	the	the	DET
gp-271	42	16	unhealthy	unhealthy	ADJ
gp-271	42	17	category	category	NOUN
gp-271	42	18	but	but	CCONJ
gp-271	42	19	not	not	PART
gp-271	42	20	yet	yet	ADV
gp-271	42	21	in	in	ADP
gp-271	42	22	an	an	DET
gp-271	42	23	emergency	emergency	NOUN
gp-271	42	24	(	(	PUNCT
gp-271	42	25	grey	grey	ADJ
gp-271	42	26	area	area	NOUN
gp-271	42	27	)	)	PUNCT
gp-271	42	28	.	.	PUNCT
gp-271	43	1	however	however	ADV
gp-271	43	2	,	,	PUNCT
gp-271	43	3	if	if	SCONJ
gp-271	43	4	the	the	DET
gp-271	43	5	discriminatory	discriminatory	ADJ
gp-271	43	6	value	value	NOUN
gp-271	43	7	is	be	AUX
gp-271	43	8	less	less	ADJ
gp-271	43	9	than	than	ADP
gp-271	43	10	1.81	1.81	NUM
gp-271	43	11	,	,	PUNCT
gp-271	43	12	the	the	DET
gp-271	43	13	company	company	NOUN
gp-271	43	14	is	be	AUX
gp-271	43	15	classified	classify	VERB
gp-271	43	16	as	as	ADP
gp-271	43	17	being	be	AUX
gp-271	43	18	in	in	ADP
gp-271	43	19	a	a	DET
gp-271	43	20	condition	condition	NOUN
gp-271	43	21	of	of	ADP
gp-271	43	22	financial	financial	ADJ
gp-271	43	23	distress	distress	NOUN
gp-271	43	24	(	(	PUNCT
gp-271	43	25	red	red	ADJ
gp-271	43	26	area	area	NOUN
gp-271	43	27	)	)	PUNCT
gp-271	43	28	.	.	PUNCT
gp-271	44	1	the	the	DET
gp-271	44	2	theoretical	theoretical	ADJ
gp-271	44	3	framework	framework	NOUN
gp-271	44	4	of	of	ADP
gp-271	44	5	this	this	DET
gp-271	44	6	study	study	NOUN
gp-271	44	7	encompasses	encompass	VERB
gp-271	44	8	signaling	signal	VERB
gp-271	44	9	theory	theory	NOUN
gp-271	44	10	,	,	PUNCT
gp-271	44	11	used	use	VERB
gp-271	44	12	to	to	PART
gp-271	44	13	explain	explain	VERB
gp-271	44	14	how	how	SCONJ
gp-271	44	15	a	a	DET
gp-271	44	16	company	company	NOUN
gp-271	44	17	communicates	communicate	VERB
gp-271	44	18	its	its	PRON
gp-271	44	19	financial	financial	ADJ
gp-271	44	20	condition	condition	NOUN
gp-271	44	21	through	through	ADP
gp-271	44	22	the	the	DET
gp-271	44	23	main	main	ADJ
gp-271	44	24	financial	financial	ADJ
gp-271	44	25	indicators	indicator	NOUN
gp-271	44	26	in	in	ADP
gp-271	44	27	this	this	DET
gp-271	44	28	study	study	NOUN
gp-271	44	29	.	.	PUNCT
gp-271	45	1	the	the	DET
gp-271	45	2	signaling	signal	VERB
gp-271	45	3	theory	theory	NOUN
gp-271	45	4	describes	describe	VERB
gp-271	45	5	how	how	SCONJ
gp-271	45	6	the	the	DET
gp-271	45	7	company	company	NOUN
gp-271	45	8	signals	signal	VERB
gp-271	45	9	to	to	ADP
gp-271	45	10	external	external	ADJ
gp-271	45	11	parties	party	NOUN
gp-271	45	12	such	such	ADJ
gp-271	45	13	as	as	SCONJ
gp-271	45	14	investors	investor	NOUN
gp-271	45	15	to	to	PART
gp-271	45	16	convey	convey	VERB
gp-271	45	17	important	important	ADJ
gp-271	45	18	information	information	NOUN
gp-271	45	19	about	about	ADP
gp-271	45	20	the	the	DET
gp-271	45	21	company	company	NOUN
gp-271	45	22	's	's	PART
gp-271	45	23	financial	financial	ADJ
gp-271	45	24	condition	condition	NOUN
gp-271	45	25	and	and	CCONJ
gp-271	45	26	prospects	prospect	NOUN
gp-271	45	27	(	(	PUNCT
gp-271	45	28	brigham	brigham	PROPN
gp-271	45	29	&	&	CCONJ
gp-271	45	30	houston	houston	PROPN
gp-271	45	31	,	,	PUNCT
gp-271	45	32	2021	2021	NUM
gp-271	45	33	)	)	PUNCT
gp-271	45	34	.	.	PUNCT
gp-271	46	1	if	if	SCONJ
gp-271	46	2	a	a	DET
gp-271	46	3	company	company	NOUN
gp-271	46	4	shows	show	VERB
gp-271	46	5	signs	sign	NOUN
gp-271	46	6	of	of	ADP
gp-271	46	7	financial	financial	ADJ
gp-271	46	8	difficulties	difficulty	NOUN
gp-271	46	9	,	,	PUNCT
gp-271	46	10	investors	investor	NOUN
gp-271	46	11	can	can	AUX
gp-271	46	12	interpret	interpret	VERB
gp-271	46	13	it	it	PRON
gp-271	46	14	as	as	ADP
gp-271	46	15	a	a	DET
gp-271	46	16	signal	signal	NOUN
gp-271	46	17	that	that	SCONJ
gp-271	46	18	the	the	DET
gp-271	46	19	company	company	NOUN
gp-271	46	20	has	have	AUX
gp-271	46	21	high	high	ADJ
gp-271	46	22	risk	risk	NOUN
gp-271	46	23	,	,	PUNCT
gp-271	46	24	so	so	ADV
gp-271	46	25	they	they	PRON
gp-271	46	26	become	become	VERB
gp-271	46	27	more	more	ADV
gp-271	46	28	cautious	cautious	ADJ
gp-271	46	29	in	in	ADP
gp-271	46	30	making	make	VERB
gp-271	46	31	investment	investment	NOUN
gp-271	46	32	decisions	decision	NOUN
gp-271	46	33	.	.	PUNCT
gp-271	47	1	strong	strong	ADJ
gp-271	47	2	liquidity	liquidity	NOUN
gp-271	47	3	and	and	CCONJ
gp-271	47	4	positive	positive	ADJ
gp-271	47	5	cash	cash	NOUN
gp-271	47	6	flow	flow	NOUN
gp-271	47	7	are	be	AUX
gp-271	47	8	interpreted	interpret	VERB
gp-271	47	9	as	as	ADP
gp-271	47	10	positive	positive	ADJ
gp-271	47	11	signals	signal	NOUN
gp-271	47	12	by	by	ADP
gp-271	47	13	investors	investor	NOUN
gp-271	47	14	and	and	CCONJ
gp-271	47	15	lenders	lender	NOUN
gp-271	47	16	that	that	PRON
gp-271	47	17	indicate	indicate	VERB
gp-271	47	18	financial	financial	ADJ
gp-271	47	19	resilience	resilience	NOUN
gp-271	47	20	(	(	PUNCT
gp-271	47	21	sari	sari	PROPN
gp-271	47	22	&	&	CCONJ
gp-271	47	23	kristanti	kristanti	PROPN
gp-271	47	24	,	,	PUNCT
gp-271	47	25	2024	2024	NUM
gp-271	47	26	)	)	PUNCT
gp-271	47	27	.	.	PUNCT
gp-271	48	1	conversely	conversely	ADV
gp-271	48	2	,	,	PUNCT
gp-271	48	3	weak	weak	ADJ
gp-271	48	4	financial	financial	ADJ
gp-271	48	5	performance	performance	NOUN
gp-271	48	6	can	can	AUX
gp-271	48	7	be	be	AUX
gp-271	48	8	a	a	DET
gp-271	48	9	warning	warning	NOUN
gp-271	48	10	that	that	PRON
gp-271	48	11	has	have	VERB
gp-271	48	12	the	the	DET
gp-271	48	13	potential	potential	NOUN
gp-271	48	14	to	to	PART
gp-271	48	15	erode	erode	VERB
gp-271	48	16	market	market	NOUN
gp-271	48	17	confidence	confidence	NOUN
gp-271	48	18	and	and	CCONJ
gp-271	48	19	access	access	NOUN
gp-271	48	20	to	to	ADP
gp-271	48	21	capital	capital	NOUN
gp-271	48	22	.	.	PUNCT
gp-271	49	1	previous	previous	ADJ
gp-271	49	2	studies	study	NOUN
gp-271	49	3	have	have	AUX
gp-271	49	4	identified	identify	VERB
gp-271	49	5	several	several	ADJ
gp-271	49	6	key	key	ADJ
gp-271	49	7	factors	factor	NOUN
gp-271	49	8	that	that	PRON
gp-271	49	9	affect	affect	VERB
gp-271	49	10	financial	financial	ADJ
gp-271	49	11	distress	distress	NOUN
gp-271	49	12	,	,	PUNCT
gp-271	49	13	with	with	SCONJ
gp-271	49	14	liquidity	liquidity	NOUN
gp-271	49	15	and	and	CCONJ
gp-271	49	16	operating	operate	VERB
gp-271	49	17	cash	cash	NOUN
gp-271	49	18	flow	flow	NOUN
gp-271	49	19	often	often	ADV
gp-271	49	20	mentioned	mention	VERB
gp-271	49	21	.	.	PUNCT
gp-271	50	1	liquidity	liquidity	NOUN
gp-271	50	2	indicates	indicate	VERB
gp-271	50	3	the	the	DET
gp-271	50	4	company	company	NOUN
gp-271	50	5	's	's	PART
gp-271	50	6	ability	ability	NOUN
gp-271	50	7	to	to	PART
gp-271	50	8	meet	meet	VERB
gp-271	50	9	short	short	ADJ
gp-271	50	10	-	-	PUNCT
gp-271	50	11	term	term	NOUN
gp-271	50	12	liabilities	liability	NOUN
gp-271	50	13	calculated	calculate	VERB
gp-271	50	14	using	use	VERB
gp-271	50	15	the	the	DET
gp-271	50	16	current	current	ADJ
gp-271	50	17	ratio	ratio	NOUN
gp-271	50	18	that	that	PRON
gp-271	50	19	measures	measure	VERB
gp-271	50	20	the	the	DET
gp-271	50	21	relationship	relationship	NOUN
gp-271	50	22	between	between	ADP
gp-271	50	23	a	a	DET
gp-271	50	24	company	company	NOUN
gp-271	50	25	's	's	PART
gp-271	50	26	current	current	ADJ
gp-271	50	27	assets	asset	NOUN
gp-271	50	28	and	and	CCONJ
gp-271	50	29	current	current	ADJ
gp-271	50	30	debt	debt	NOUN
gp-271	50	31	(	(	PUNCT
gp-271	50	32	hayati	hayati	NOUN
gp-271	50	33	&	&	CCONJ
gp-271	50	34	sholichah	sholichah	PROPN
gp-271	50	35	,	,	PUNCT
gp-271	50	36	2022	2022	NUM
gp-271	50	37	)	)	PUNCT
gp-271	50	38	.	.	PUNCT
gp-271	51	1	a	a	DET
gp-271	51	2	ratio	ratio	NOUN
gp-271	51	3	that	that	PRON
gp-271	51	4	is	be	AUX
gp-271	51	5	too	too	ADV
gp-271	51	6	low	low	ADJ
gp-271	51	7	can	can	AUX
gp-271	51	8	indicate	indicate	VERB
gp-271	51	9	that	that	SCONJ
gp-271	51	10	the	the	DET
gp-271	51	11	company	company	NOUN
gp-271	51	12	is	be	AUX
gp-271	51	13	experiencing	experience	VERB
gp-271	51	14	liquidity	liquidity	NOUN
gp-271	51	15	difficulties	difficulty	NOUN
gp-271	51	16	,	,	PUNCT
gp-271	51	17	potentially	potentially	ADV
gp-271	51	18	facing	face	VERB
gp-271	51	19	financial	financial	ADJ
gp-271	51	20	problems	problem	NOUN
gp-271	51	21	such	such	ADJ
gp-271	51	22	as	as	ADP
gp-271	51	23	default	default	NOUN
gp-271	51	24	on	on	ADP
gp-271	51	25	operational	operational	ADJ
gp-271	51	26	obligations	obligation	NOUN
gp-271	51	27	,	,	PUNCT
gp-271	51	28	including	include	VERB
gp-271	51	29	employee	employee	NOUN
gp-271	51	30	salary	salary	NOUN
gp-271	51	31	payments	payment	NOUN
gp-271	51	32	,	,	PUNCT
gp-271	51	33	accounts	account	VERB
gp-271	51	34	payable	payable	ADJ
gp-271	51	35	,	,	PUNCT
gp-271	51	36	and	and	CCONJ
gp-271	51	37	other	other	ADJ
gp-271	51	38	operating	operating	NOUN
gp-271	51	39	expenses	expense	NOUN
gp-271	51	40	.	.	PUNCT
gp-271	52	1	a	a	DET
gp-271	52	2	low	low	ADJ
gp-271	52	3	current	current	ADJ
gp-271	52	4	ratio	ratio	NOUN
gp-271	52	5	can	can	AUX
gp-271	52	6	also	also	ADV
gp-271	52	7	give	give	VERB
gp-271	52	8	a	a	DET
gp-271	52	9	negative	negative	ADJ
gp-271	52	10	signal	signal	NOUN
gp-271	52	11	to	to	ADP
gp-271	52	12	investors	investor	NOUN
gp-271	52	13	and	and	CCONJ
gp-271	52	14	creditors	creditor	NOUN
gp-271	52	15	that	that	SCONJ
gp-271	52	16	the	the	DET
gp-271	52	17	company	company	NOUN
gp-271	52	18	has	have	VERB
gp-271	52	19	high	high	ADJ
gp-271	52	20	risks	risk	NOUN
gp-271	52	21	in	in	ADP
gp-271	52	22	working	work	VERB
gp-271	52	23	capital	capital	NOUN
gp-271	52	24	management	management	NOUN
gp-271	52	25	.	.	PUNCT
gp-271	53	1	this	this	PRON
gp-271	53	2	can	can	AUX
gp-271	53	3	lead	lead	VERB
gp-271	53	4	to	to	ADP
gp-271	53	5	a	a	DET
gp-271	53	6	decrease	decrease	NOUN
gp-271	53	7	in	in	ADP
gp-271	53	8	market	market	NOUN
gp-271	53	9	confidence	confidence	NOUN
gp-271	53	10	,	,	PUNCT
gp-271	53	11	difficulty	difficulty	NOUN
gp-271	53	12	obtaining	obtain	VERB
gp-271	53	13	additional	additional	ADJ
gp-271	53	14	funding	funding	NOUN
gp-271	53	15	,	,	PUNCT
gp-271	53	16	and	and	CCONJ
gp-271	53	17	a	a	DET
gp-271	53	18	potential	potential	ADJ
gp-271	53	19	decline	decline	NOUN
gp-271	53	20	in	in	ADP
gp-271	53	21	stock	stock	NOUN
gp-271	53	22	prices	price	NOUN
gp-271	53	23	.	.	PUNCT
gp-271	54	1	in	in	ADP
gp-271	54	2	the	the	DET
gp-271	54	3	long	long	ADJ
gp-271	54	4	run	run	NOUN
gp-271	54	5	,	,	PUNCT
gp-271	54	6	this	this	DET
gp-271	54	7	condition	condition	NOUN
gp-271	54	8	can	can	AUX
gp-271	54	9	cause	cause	VERB
gp-271	54	10	companies	company	NOUN
gp-271	54	11	to	to	PART
gp-271	54	12	experience	experience	VERB
gp-271	54	13	greater	great	ADJ
gp-271	54	14	financial	financial	ADJ
gp-271	54	15	pressure	pressure	NOUN
gp-271	54	16	,	,	PUNCT
gp-271	54	17	even	even	ADV
gp-271	54	18	leading	lead	VERB
gp-271	54	19	to	to	ADP
gp-271	54	20	bankruptcy	bankruptcy	NOUN
gp-271	54	21	if	if	SCONJ
gp-271	54	22	not	not	PART
gp-271	54	23	immediately	immediately	ADV
gp-271	54	24	addressed	address	VERB
gp-271	54	25	through	through	ADP
gp-271	54	26	better	well	ADJ
gp-271	54	27	financial	financial	ADJ
gp-271	54	28	management	management	NOUN
gp-271	54	29	strategy	strategy	NOUN
gp-271	54	30	.	.	PUNCT
gp-271	55	1	research	research	NOUN
gp-271	55	2	conducted	conduct	VERB
gp-271	55	3	by	by	ADP
gp-271	55	4	archanskaia	archanskaia	PROPN
gp-271	55	5	et	et	PROPN
gp-271	55	6	al	al	PROPN
gp-271	55	7	.	.	PROPN
gp-271	55	8	(	(	PUNCT
gp-271	55	9	2023	2023	NUM
gp-271	55	10	)	)	PUNCT
gp-271	55	11	and	and	CCONJ
gp-271	55	12	szymczyk	szymczyk	VERB
gp-271	55	13	et	et	PROPN
gp-271	55	14	al	al	PROPN
gp-271	55	15	.	.	PROPN
gp-271	56	1	(	(	PUNCT
gp-271	56	2	2022	2022	NUM
gp-271	56	3	)	)	PUNCT
gp-271	56	4	shows	show	VERB
gp-271	56	5	that	that	SCONJ
gp-271	56	6	liquidity	liquidity	NOUN
gp-271	56	7	has	have	VERB
gp-271	56	8	a	a	DET
gp-271	56	9	negative	negative	ADJ
gp-271	56	10	effect	effect	NOUN
gp-271	56	11	on	on	ADP
gp-271	56	12	the	the	DET
gp-271	56	13	financial	financial	ADJ
gp-271	56	14	distress	distress	NOUN
gp-271	56	15	of	of	ADP
gp-271	56	16	companies	company	NOUN
gp-271	56	17	that	that	PRON
gp-271	56	18	have	have	VERB
gp-271	56	19	sufficient	sufficient	ADJ
gp-271	56	20	liquidity	liquidity	NOUN
gp-271	56	21	reserves	reserve	NOUN
gp-271	56	22	to	to	PART
gp-271	56	23	meet	meet	VERB
gp-271	56	24	their	their	PRON
gp-271	56	25	short	short	ADJ
gp-271	56	26	-	-	PUNCT
gp-271	56	27	term	term	NOUN
gp-271	56	28	obligations	obligation	NOUN
gp-271	56	29	and	and	CCONJ
gp-271	56	30	maintain	maintain	VERB
gp-271	56	31	operational	operational	ADJ
gp-271	56	32	continuity	continuity	NOUN
gp-271	56	33	amid	amid	ADP
gp-271	56	34	economic	economic	ADJ
gp-271	56	35	pressures	pressure	NOUN
gp-271	56	36	due	due	ADJ
gp-271	56	37	to	to	ADP
gp-271	56	38	the	the	DET
gp-271	56	39	covid-19	covid-19	PROPN
gp-271	56	40	pandemic	pandemic	NOUN
gp-271	56	41	.	.	PUNCT
gp-271	57	1	conversely	conversely	ADV
gp-271	57	2	,	,	PUNCT
gp-271	57	3	companies	company	NOUN
gp-271	57	4	that	that	PRON
gp-271	57	5	run	run	VERB
gp-271	57	6	out	out	ADP
gp-271	57	7	of	of	ADP
gp-271	57	8	liquidity	liquidity	NOUN
gp-271	57	9	become	become	VERB
gp-271	57	10	more	more	ADV
gp-271	57	11	vulnerable	vulnerable	ADJ
gp-271	57	12	to	to	ADP
gp-271	57	13	financial	financial	ADJ
gp-271	57	14	crises	crisis	NOUN
gp-271	57	15	,	,	PUNCT
gp-271	57	16	increasing	increase	VERB
gp-271	57	17	the	the	DET
gp-271	57	18	risk	risk	NOUN
gp-271	57	19	of	of	ADP
gp-271	57	20	experiencing	experience	VERB
gp-271	57	21	financial	financial	ADJ
gp-271	57	22	distress	distress	NOUN
gp-271	57	23	,	,	PUNCT
gp-271	57	24	especially	especially	ADV
gp-271	57	25	in	in	ADP
gp-271	57	26	the	the	DET
gp-271	57	27	most	most	ADV
gp-271	57	28	affected	affected	ADJ
gp-271	57	29	sectors	sector	NOUN
gp-271	57	30	.	.	PUNCT
gp-271	58	1	operating	operate	VERB
gp-271	58	2	cash	cash	NOUN
gp-271	58	3	flow	flow	NOUN
gp-271	58	4	is	be	AUX
gp-271	58	5	the	the	DET
gp-271	58	6	cash	cash	NOUN
gp-271	58	7	flow	flow	NOUN
gp-271	58	8	generated	generate	VERB
gp-271	58	9	from	from	ADP
gp-271	58	10	the	the	DET
gp-271	58	11	company	company	NOUN
gp-271	58	12	's	's	PART
gp-271	58	13	operational	operational	ADJ
gp-271	58	14	activities	activity	NOUN
gp-271	58	15	,	,	PUNCT
gp-271	58	16	which	which	PRON
gp-271	58	17	is	be	AUX
gp-271	58	18	used	use	VERB
gp-271	58	19	to	to	PART
gp-271	58	20	pay	pay	VERB
gp-271	58	21	the	the	DET
gp-271	58	22	company	company	NOUN
gp-271	58	23	's	's	PART
gp-271	58	24	obligations	obligation	NOUN
gp-271	58	25	while	while	SCONJ
gp-271	58	26	evaluating	evaluate	VERB
gp-271	58	27	the	the	DET
gp-271	58	28	quality	quality	NOUN
gp-271	58	29	of	of	ADP
gp-271	58	30	the	the	DET
gp-271	58	31	profits	profit	NOUN
gp-271	58	32	obtained	obtain	VERB
gp-271	58	33	(	(	PUNCT
gp-271	58	34	fitri	fitri	PROPN
gp-271	58	35	&	&	CCONJ
gp-271	58	36	dillak	dillak	PROPN
gp-271	58	37	,	,	PUNCT
gp-271	58	38	2020	2020	NUM
gp-271	58	39	)	)	PUNCT
gp-271	58	40	.	.	PUNCT
gp-271	59	1	high	high	ADJ
gp-271	59	2	operating	operate	VERB
gp-271	59	3	cash	cash	NOUN
gp-271	59	4	flow	flow	NOUN
gp-271	59	5	provides	provide	VERB
gp-271	59	6	a	a	DET
gp-271	59	7	positive	positive	ADJ
gp-271	59	8	signal	signal	NOUN
gp-271	59	9	that	that	SCONJ
gp-271	59	10	the	the	DET
gp-271	59	11	company	company	NOUN
gp-271	59	12	has	have	AUX
gp-271	59	13	strong	strong	ADJ
gp-271	59	14	operational	operational	ADJ
gp-271	59	15	performance	performance	NOUN
gp-271	59	16	and	and	CCONJ
gp-271	59	17	can	can	AUX
gp-271	59	18	finance	finance	VERB
gp-271	59	19	its	its	PRON
gp-271	59	20	activities	activity	NOUN
gp-271	59	21	without	without	ADP
gp-271	59	22	dependence	dependence	NOUN
gp-271	59	23	on	on	ADP
gp-271	59	24	external	external	ADJ
gp-271	59	25	funding	funding	NOUN
gp-271	59	26	sources	source	NOUN
gp-271	59	27	.	.	PUNCT
gp-271	60	1	conversely	conversely	ADV
gp-271	60	2	,	,	PUNCT
gp-271	60	3	low	low	ADJ
gp-271	60	4	or	or	CCONJ
gp-271	60	5	negative	negative	ADJ
gp-271	60	6	operating	operate	VERB
gp-271	60	7	cash	cash	NOUN
gp-271	60	8	flow	flow	NOUN
gp-271	60	9	can	can	AUX
gp-271	60	10	be	be	AUX
gp-271	60	11	a	a	DET
gp-271	60	12	negative	negative	ADJ
gp-271	60	13	signal	signal	NOUN
gp-271	60	14	indicating	indicate	VERB
gp-271	60	15	potential	potential	ADJ
gp-271	60	16	financial	financial	ADJ
gp-271	60	17	difficulties	difficulty	NOUN
gp-271	60	18	and	and	CCONJ
gp-271	60	19	increasing	increase	VERB
gp-271	60	20	the	the	DET
gp-271	60	21	risk	risk	NOUN
gp-271	60	22	of	of	ADP
gp-271	60	23	financial	financial	ADJ
gp-271	60	24	distress	distress	NOUN
gp-271	60	25	(	(	PUNCT
gp-271	60	26	ariqoh	ariqoh	PROPN
gp-271	60	27	&	&	CCONJ
gp-271	60	28	yuniningsih	yuniningsih	PROPN
gp-271	60	29	,	,	PUNCT
gp-271	60	30	2022	2022	NUM
gp-271	60	31	)	)	PUNCT
gp-271	60	32	.	.	PUNCT
gp-271	61	1	research	research	NOUN
gp-271	61	2	by	by	ADP
gp-271	61	3	phan	phan	PROPN
gp-271	61	4	et	et	PROPN
gp-271	61	5	al	al	PROPN
gp-271	61	6	.	.	PROPN
gp-271	62	1	(	(	PUNCT
gp-271	62	2	2022	2022	NUM
gp-271	62	3	)	)	PUNCT
gp-271	62	4	shows	show	VERB
gp-271	62	5	that	that	SCONJ
gp-271	62	6	operating	operate	VERB
gp-271	62	7	cash	cash	NOUN
gp-271	62	8	flow	flow	NOUN
gp-271	62	9	has	have	VERB
gp-271	62	10	a	a	DET
gp-271	62	11	negative	negative	ADJ
gp-271	62	12	financial	financial	ADJ
gp-271	62	13	distress	distress	NOUN
gp-271	62	14	in	in	ADP
gp-271	62	15	consumer	consumer	NOUN
gp-271	62	16	cyclicals	cyclical	NOUN
gp-271	62	17	:	:	PUNCT
gp-271	62	18	how	how	SCONJ
gp-271	62	19	liquidity	liquidity	NOUN
gp-271	62	20	and	and	CCONJ
gp-271	62	21	operating	operate	VERB
gp-271	62	22	cash	cash	NOUN
gp-271	62	23	flow	flow	NOUN
gp-271	62	24	shape	shape	NOUN
gp-271	62	25	resilience	resilience	NOUN
gp-271	62	26	1527	1527	NUM
gp-271	62	27	effect	effect	NOUN
gp-271	62	28	on	on	ADP
gp-271	62	29	financial	financial	ADJ
gp-271	62	30	distress	distress	NOUN
gp-271	62	31	,	,	PUNCT
gp-271	62	32	where	where	SCONJ
gp-271	62	33	the	the	PRON
gp-271	62	34	higher	high	ADJ
gp-271	62	35	the	the	DET
gp-271	62	36	operating	operate	VERB
gp-271	62	37	cash	cash	NOUN
gp-271	62	38	flow	flow	NOUN
gp-271	62	39	,	,	PUNCT
gp-271	62	40	the	the	PRON
gp-271	62	41	less	less	ADV
gp-271	62	42	likely	likely	ADJ
gp-271	62	43	a	a	DET
gp-271	62	44	company	company	NOUN
gp-271	62	45	is	be	AUX
gp-271	62	46	to	to	PART
gp-271	62	47	experience	experience	VERB
gp-271	62	48	financial	financial	ADJ
gp-271	62	49	distress	distress	NOUN
gp-271	62	50	.	.	PUNCT
gp-271	63	1	another	another	DET
gp-271	63	2	factor	factor	NOUN
gp-271	63	3	that	that	PRON
gp-271	63	4	may	may	AUX
gp-271	63	5	affect	affect	VERB
gp-271	63	6	this	this	DET
gp-271	63	7	relationship	relationship	NOUN
gp-271	63	8	is	be	AUX
gp-271	63	9	firm	firm	ADJ
gp-271	63	10	size	size	NOUN
gp-271	63	11	.	.	PUNCT
gp-271	64	1	larger	large	ADJ
gp-271	64	2	companies	company	NOUN
gp-271	64	3	typically	typically	ADV
gp-271	64	4	have	have	VERB
gp-271	64	5	wider	wide	ADJ
gp-271	64	6	access	access	NOUN
gp-271	64	7	to	to	ADP
gp-271	64	8	financing	financing	NOUN
gp-271	64	9	,	,	PUNCT
gp-271	64	10	operational	operational	ADJ
gp-271	64	11	efficiency	efficiency	NOUN
gp-271	64	12	,	,	PUNCT
gp-271	64	13	and	and	CCONJ
gp-271	64	14	a	a	DET
gp-271	64	15	stronger	strong	ADJ
gp-271	64	16	market	market	NOUN
gp-271	64	17	position	position	NOUN
gp-271	64	18	,	,	PUNCT
gp-271	64	19	which	which	PRON
gp-271	64	20	can	can	AUX
gp-271	64	21	protect	protect	VERB
gp-271	64	22	them	they	PRON
gp-271	64	23	from	from	ADP
gp-271	64	24	financial	financial	ADJ
gp-271	64	25	distress	distress	NOUN
gp-271	64	26	.	.	PUNCT
gp-271	65	1	in	in	ADP
gp-271	65	2	contrast	contrast	NOUN
gp-271	65	3	,	,	PUNCT
gp-271	65	4	small	small	ADJ
gp-271	65	5	companies	company	NOUN
gp-271	65	6	are	be	AUX
gp-271	65	7	generally	generally	ADV
gp-271	65	8	more	more	ADV
gp-271	65	9	vulnerable	vulnerable	ADJ
gp-271	65	10	to	to	ADP
gp-271	65	11	financial	financial	ADJ
gp-271	65	12	shocks	shock	NOUN
gp-271	65	13	due	due	ADP
gp-271	65	14	to	to	ADP
gp-271	65	15	limited	limited	ADJ
gp-271	65	16	resources	resource	NOUN
gp-271	65	17	.	.	PUNCT
gp-271	66	1	the	the	DET
gp-271	66	2	potential	potential	NOUN
gp-271	66	3	for	for	ADP
gp-271	66	4	company	company	NOUN
gp-271	66	5	size	size	NOUN
gp-271	66	6	in	in	ADP
gp-271	66	7	moderating	moderate	VERB
gp-271	66	8	the	the	DET
gp-271	66	9	relationship	relationship	NOUN
gp-271	66	10	between	between	ADP
gp-271	66	11	liquidity	liquidity	NOUN
gp-271	66	12	,	,	PUNCT
gp-271	66	13	operating	operate	VERB
gp-271	66	14	cash	cash	NOUN
gp-271	66	15	flow	flow	NOUN
gp-271	66	16	,	,	PUNCT
gp-271	66	17	and	and	CCONJ
gp-271	66	18	financial	financial	ADJ
gp-271	66	19	distress	distress	NOUN
gp-271	66	20	has	have	AUX
gp-271	66	21	not	not	PART
gp-271	66	22	been	be	AUX
gp-271	66	23	widely	widely	ADV
gp-271	66	24	explored	explore	VERB
gp-271	66	25	,	,	PUNCT
gp-271	66	26	especially	especially	ADV
gp-271	66	27	in	in	ADP
gp-271	66	28	the	the	DET
gp-271	66	29	context	context	NOUN
gp-271	66	30	of	of	ADP
gp-271	66	31	developing	develop	VERB
gp-271	66	32	countries	country	NOUN
gp-271	66	33	such	such	ADJ
gp-271	66	34	as	as	ADP
gp-271	66	35	indonesia	indonesia	PROPN
gp-271	66	36	.	.	PUNCT
gp-271	67	1	research	research	NOUN
gp-271	67	2	by	by	ADP
gp-271	67	3	ramadani	ramadani	PROPN
gp-271	67	4	&	&	CCONJ
gp-271	67	5	ratmono	ratmono	PROPN
gp-271	67	6	(	(	PUNCT
gp-271	67	7	2023	2023	NUM
gp-271	67	8	)	)	PUNCT
gp-271	67	9	and	and	CCONJ
gp-271	67	10	mujiani	mujiani	PROPN
gp-271	67	11	&	&	CCONJ
gp-271	67	12	jum'atul	jum'atul	X
gp-271	67	13	(	(	PUNCT
gp-271	67	14	2020	2020	NUM
gp-271	67	15	)	)	PUNCT
gp-271	67	16	shows	show	VERB
gp-271	67	17	that	that	SCONJ
gp-271	67	18	company	company	NOUN
gp-271	67	19	size	size	NOUN
gp-271	67	20	has	have	VERB
gp-271	67	21	an	an	DET
gp-271	67	22	important	important	ADJ
gp-271	67	23	role	role	NOUN
gp-271	67	24	in	in	ADP
gp-271	67	25	strengthening	strengthen	VERB
gp-271	67	26	the	the	DET
gp-271	67	27	relationship	relationship	NOUN
gp-271	67	28	between	between	ADP
gp-271	67	29	financial	financial	ADJ
gp-271	67	30	factors	factor	NOUN
gp-271	67	31	and	and	CCONJ
gp-271	67	32	the	the	DET
gp-271	67	33	potential	potential	NOUN
gp-271	67	34	for	for	ADP
gp-271	67	35	financial	financial	ADJ
gp-271	67	36	distress	distress	NOUN
gp-271	67	37	.	.	PUNCT
gp-271	68	1	companies	company	NOUN
gp-271	68	2	with	with	ADP
gp-271	68	3	larger	large	ADJ
gp-271	68	4	sizes	size	NOUN
gp-271	68	5	generally	generally	ADV
gp-271	68	6	have	have	VERB
gp-271	68	7	wider	wide	ADJ
gp-271	68	8	access	access	NOUN
gp-271	68	9	to	to	ADP
gp-271	68	10	external	external	ADJ
gp-271	68	11	funding	funding	NOUN
gp-271	68	12	sources	source	NOUN
gp-271	68	13	and	and	CCONJ
gp-271	68	14	better	well	ADJ
gp-271	68	15	financial	financial	ADJ
gp-271	68	16	stability	stability	NOUN
gp-271	68	17	,	,	PUNCT
gp-271	68	18	making	make	VERB
gp-271	68	19	them	they	PRON
gp-271	68	20	better	well	ADV
gp-271	68	21	able	able	ADJ
gp-271	68	22	to	to	PART
gp-271	68	23	cope	cope	VERB
gp-271	68	24	with	with	ADP
gp-271	68	25	liquidity	liquidity	NOUN
gp-271	68	26	pressures	pressure	NOUN
gp-271	68	27	and	and	CCONJ
gp-271	68	28	bankruptcy	bankruptcy	NOUN
gp-271	68	29	risks	risk	NOUN
gp-271	68	30	than	than	ADP
gp-271	68	31	smaller	small	ADJ
gp-271	68	32	companies	company	NOUN
gp-271	68	33	.	.	PUNCT
gp-271	69	1	in	in	ADP
gp-271	69	2	this	this	DET
gp-271	69	3	context	context	NOUN
gp-271	69	4	,	,	PUNCT
gp-271	69	5	company	company	NOUN
gp-271	69	6	size	size	NOUN
gp-271	69	7	serves	serve	VERB
gp-271	69	8	as	as	ADP
gp-271	69	9	a	a	DET
gp-271	69	10	moderating	moderate	VERB
gp-271	69	11	variable	variable	NOUN
gp-271	69	12	that	that	PRON
gp-271	69	13	reinforces	reinforce	VERB
gp-271	69	14	the	the	DET
gp-271	69	15	influence	influence	NOUN
gp-271	69	16	of	of	ADP
gp-271	69	17	liquidity	liquidity	NOUN
gp-271	69	18	and	and	CCONJ
gp-271	69	19	operating	operate	VERB
gp-271	69	20	cash	cash	NOUN
gp-271	69	21	flow	flow	NOUN
gp-271	69	22	on	on	ADP
gp-271	69	23	financial	financial	ADJ
gp-271	69	24	distress	distress	NOUN
gp-271	69	25	.	.	PUNCT
gp-271	70	1	large	large	ADJ
gp-271	70	2	companies	company	NOUN
gp-271	70	3	with	with	ADP
gp-271	70	4	high	high	ADJ
gp-271	70	5	operating	operating	NOUN
gp-271	70	6	liquidity	liquidity	NOUN
gp-271	70	7	and	and	CCONJ
gp-271	70	8	cash	cash	NOUN
gp-271	70	9	flow	flow	NOUN
gp-271	70	10	tend	tend	VERB
gp-271	70	11	to	to	PART
gp-271	70	12	have	have	VERB
gp-271	70	13	a	a	DET
gp-271	70	14	greater	great	ADJ
gp-271	70	15	ability	ability	NOUN
gp-271	70	16	to	to	PART
gp-271	70	17	survive	survive	VERB
gp-271	70	18	financial	financial	ADJ
gp-271	70	19	pressures	pressure	NOUN
gp-271	70	20	because	because	SCONJ
gp-271	70	21	they	they	PRON
gp-271	70	22	are	be	AUX
gp-271	70	23	supported	support	VERB
gp-271	70	24	by	by	ADP
gp-271	70	25	more	more	ADJ
gp-271	70	26	asset	asset	NOUN
gp-271	70	27	ownership	ownership	NOUN
gp-271	70	28	and	and	CCONJ
gp-271	70	29	adequate	adequate	ADJ
gp-271	70	30	resource	resource	NOUN
gp-271	70	31	availability	availability	NOUN
gp-271	70	32	.	.	PUNCT
gp-271	71	1	in	in	ADP
gp-271	71	2	contrast	contrast	NOUN
gp-271	71	3	,	,	PUNCT
gp-271	71	4	small	small	ADJ
gp-271	71	5	companies	company	NOUN
gp-271	71	6	remain	remain	VERB
gp-271	71	7	more	more	ADV
gp-271	71	8	vulnerable	vulnerable	ADJ
gp-271	71	9	to	to	ADP
gp-271	71	10	financial	financial	ADJ
gp-271	71	11	pressures	pressure	NOUN
gp-271	71	12	despite	despite	SCONJ
gp-271	71	13	having	have	VERB
gp-271	71	14	good	good	ADJ
gp-271	71	15	operating	operate	VERB
gp-271	71	16	cash	cash	NOUN
gp-271	71	17	flow	flow	NOUN
gp-271	71	18	,	,	PUNCT
gp-271	71	19	due	due	ADP
gp-271	71	20	to	to	ADP
gp-271	71	21	limitations	limitation	NOUN
gp-271	71	22	in	in	ADP
gp-271	71	23	assets	asset	NOUN
gp-271	71	24	and	and	CCONJ
gp-271	71	25	access	access	NOUN
gp-271	71	26	to	to	ADP
gp-271	71	27	funding	funding	NOUN
gp-271	71	28	.	.	PUNCT
gp-271	72	1	against	against	ADP
gp-271	72	2	this	this	DET
gp-271	72	3	background	background	NOUN
gp-271	72	4	,	,	PUNCT
gp-271	72	5	this	this	DET
gp-271	72	6	study	study	NOUN
gp-271	72	7	aims	aim	VERB
gp-271	72	8	to	to	PART
gp-271	72	9	analyze	analyze	VERB
gp-271	72	10	the	the	DET
gp-271	72	11	influence	influence	NOUN
gp-271	72	12	of	of	ADP
gp-271	72	13	liquidity	liquidity	NOUN
gp-271	72	14	and	and	CCONJ
gp-271	72	15	operating	operate	VERB
gp-271	72	16	cash	cash	NOUN
gp-271	72	17	flow	flow	NOUN
gp-271	72	18	on	on	ADP
gp-271	72	19	financial	financial	ADJ
gp-271	72	20	distress	distress	NOUN
gp-271	72	21	in	in	ADP
gp-271	72	22	companies	company	NOUN
gp-271	72	23	in	in	ADP
gp-271	72	24	the	the	DET
gp-271	72	25	consumer	consumer	NOUN
gp-271	72	26	cyclicals	cyclical	NOUN
gp-271	72	27	sector	sector	NOUN
gp-271	72	28	listed	list	VERB
gp-271	72	29	on	on	ADP
gp-271	72	30	the	the	DET
gp-271	72	31	idx	idx	NOUN
gp-271	72	32	during	during	ADP
gp-271	72	33	2019–2023	2019–2023	NUM
gp-271	72	34	,	,	PUNCT
gp-271	72	35	as	as	ADV
gp-271	72	36	well	well	ADV
gp-271	72	37	as	as	ADP
gp-271	72	38	examine	examine	VERB
gp-271	72	39	whether	whether	SCONJ
gp-271	72	40	company	company	NOUN
gp-271	72	41	size	size	NOUN
gp-271	72	42	moderates	moderate	VERB
gp-271	72	43	the	the	DET
gp-271	72	44	relationship	relationship	NOUN
gp-271	72	45	.	.	PUNCT
gp-271	73	1	this	this	DET
gp-271	73	2	research	research	NOUN
gp-271	73	3	is	be	AUX
gp-271	73	4	expected	expect	VERB
gp-271	73	5	to	to	PART
gp-271	73	6	contribute	contribute	VERB
gp-271	73	7	to	to	ADP
gp-271	73	8	the	the	DET
gp-271	73	9	development	development	NOUN
gp-271	73	10	of	of	ADP
gp-271	73	11	early	early	ADJ
gp-271	73	12	warning	warning	NOUN
gp-271	73	13	systems	system	NOUN
gp-271	73	14	and	and	CCONJ
gp-271	73	15	risk	risk	NOUN
gp-271	73	16	management	management	NOUN
gp-271	73	17	strategies	strategy	NOUN
gp-271	73	18	that	that	PRON
gp-271	73	19	are	be	AUX
gp-271	73	20	relevant	relevant	ADJ
gp-271	73	21	to	to	ADP
gp-271	73	22	company	company	NOUN
gp-271	73	23	managers	manager	NOUN
gp-271	73	24	,	,	PUNCT
gp-271	73	25	investors	investor	NOUN
gp-271	73	26	,	,	PUNCT
gp-271	73	27	and	and	CCONJ
gp-271	73	28	regulators	regulator	NOUN
gp-271	73	29	.	.	PUNCT
gp-271	74	1	the	the	DET
gp-271	74	2	novelty	novelty	NOUN
gp-271	74	3	of	of	ADP
gp-271	74	4	this	this	DET
gp-271	74	5	study	study	NOUN
gp-271	74	6	lies	lie	VERB
gp-271	74	7	in	in	ADP
gp-271	74	8	the	the	DET
gp-271	74	9	specific	specific	ADJ
gp-271	74	10	focus	focus	NOUN
gp-271	74	11	on	on	ADP
gp-271	74	12	the	the	DET
gp-271	74	13	consumer	consumer	NOUN
gp-271	74	14	cyclicals	cyclical	NOUN
gp-271	74	15	sector	sector	NOUN
gp-271	74	16	in	in	ADP
gp-271	74	17	postpandemic	postpandemic	ADJ
gp-271	74	18	indonesia	indonesia	PROPN
gp-271	74	19	,	,	PUNCT
gp-271	74	20	which	which	PRON
gp-271	74	21	is	be	AUX
gp-271	74	22	still	still	ADV
gp-271	74	23	rarely	rarely	ADV
gp-271	74	24	studied	study	VERB
gp-271	74	25	;	;	PUNCT
gp-271	74	26	the	the	DET
gp-271	74	27	coverage	coverage	NOUN
gp-271	74	28	of	of	ADP
gp-271	74	29	the	the	DET
gp-271	74	30	period	period	NOUN
gp-271	74	31	before	before	ADV
gp-271	74	32	and	and	CCONJ
gp-271	74	33	after	after	ADP
gp-271	74	34	the	the	DET
gp-271	74	35	pandemic	pandemic	ADJ
gp-271	74	36	(	(	PUNCT
gp-271	74	37	2019–2023	2019–2023	NUM
gp-271	74	38	)	)	PUNCT
gp-271	74	39	;	;	PUNCT
gp-271	74	40	and	and	CCONJ
gp-271	74	41	the	the	DET
gp-271	74	42	integration	integration	NOUN
gp-271	74	43	of	of	ADP
gp-271	74	44	company	company	NOUN
gp-271	74	45	size	size	NOUN
gp-271	74	46	variables	variable	NOUN
gp-271	74	47	as	as	ADP
gp-271	74	48	a	a	DET
gp-271	74	49	moderating	moderate	VERB
gp-271	74	50	dimension	dimension	NOUN
gp-271	74	51	that	that	PRON
gp-271	74	52	has	have	AUX
gp-271	74	53	not	not	PART
gp-271	74	54	been	be	AUX
gp-271	74	55	widely	widely	ADV
gp-271	74	56	explored	explore	VERB
gp-271	74	57	.	.	PUNCT
gp-271	75	1	through	through	ADP
gp-271	75	2	the	the	DET
gp-271	75	3	signaling	signal	VERB
gp-271	75	4	theory	theory	NOUN
gp-271	75	5	approach	approach	NOUN
gp-271	75	6	,	,	PUNCT
gp-271	75	7	this	this	DET
gp-271	75	8	research	research	NOUN
gp-271	75	9	makes	make	VERB
gp-271	75	10	a	a	DET
gp-271	75	11	theoretical	theoretical	ADJ
gp-271	75	12	and	and	CCONJ
gp-271	75	13	practical	practical	ADJ
gp-271	75	14	contribution	contribution	NOUN
gp-271	75	15	in	in	ADP
gp-271	75	16	understanding	understand	VERB
gp-271	75	17	how	how	SCONJ
gp-271	75	18	financial	financial	ADJ
gp-271	75	19	indicators	indicator	NOUN
gp-271	75	20	become	become	VERB
gp-271	75	21	signals	signal	NOUN
gp-271	75	22	of	of	ADP
gp-271	75	23	the	the	DET
gp-271	75	24	company	company	NOUN
gp-271	75	25	's	's	PART
gp-271	75	26	condition	condition	NOUN
gp-271	75	27	in	in	ADP
gp-271	75	28	the	the	DET
gp-271	75	29	midst	midst	NOUN
gp-271	75	30	of	of	ADP
gp-271	75	31	economic	economic	ADJ
gp-271	75	32	uncertainty	uncertainty	NOUN
gp-271	75	33	.	.	PUNCT
gp-271	76	1	the	the	DET
gp-271	76	2	results	result	NOUN
gp-271	76	3	of	of	ADP
gp-271	76	4	this	this	DET
gp-271	76	5	study	study	NOUN
gp-271	76	6	are	be	AUX
gp-271	76	7	expected	expect	VERB
gp-271	76	8	to	to	PART
gp-271	76	9	enrich	enrich	VERB
gp-271	76	10	the	the	DET
gp-271	76	11	literature	literature	NOUN
gp-271	76	12	on	on	ADP
gp-271	76	13	financial	financial	ADJ
gp-271	76	14	distress	distress	NOUN
gp-271	76	15	predictions	prediction	NOUN
gp-271	76	16	as	as	ADV
gp-271	76	17	well	well	ADV
gp-271	76	18	as	as	ADP
gp-271	76	19	become	become	VERB
gp-271	76	20	the	the	DET
gp-271	76	21	basis	basis	NOUN
gp-271	76	22	for	for	ADP
gp-271	76	23	the	the	DET
gp-271	76	24	formulation	formulation	NOUN
gp-271	76	25	of	of	ADP
gp-271	76	26	more	more	ADJ
gp-271	76	27	adaptive	adaptive	ADJ
gp-271	76	28	financial	financial	ADJ
gp-271	76	29	risk	risk	NOUN
gp-271	76	30	mitigation	mitigation	NOUN
gp-271	76	31	policies	policy	NOUN
gp-271	76	32	.	.	PUNCT
gp-271	77	1	method	method	VERB
gp-271	77	2	this	this	DET
gp-271	77	3	study	study	NOUN
gp-271	77	4	adopts	adopt	VERB
gp-271	77	5	a	a	DET
gp-271	77	6	quantitative	quantitative	ADJ
gp-271	77	7	research	research	NOUN
gp-271	77	8	approach	approach	NOUN
gp-271	77	9	and	and	CCONJ
gp-271	77	10	utilizes	utilize	VERB
gp-271	77	11	secondary	secondary	ADJ
gp-271	77	12	data	datum	NOUN
gp-271	77	13	obtained	obtain	VERB
gp-271	77	14	from	from	ADP
gp-271	77	15	the	the	DET
gp-271	77	16	financial	financial	ADJ
gp-271	77	17	statements	statement	NOUN
gp-271	77	18	and	and	CCONJ
gp-271	77	19	annual	annual	ADJ
gp-271	77	20	reports	report	NOUN
gp-271	77	21	of	of	ADP
gp-271	77	22	consumer	consumer	NOUN
gp-271	77	23	cyclicals	cyclical	NOUN
gp-271	77	24	companies	company	NOUN
gp-271	77	25	.	.	PUNCT
gp-271	78	1	the	the	DET
gp-271	78	2	population	population	NOUN
gp-271	78	3	consists	consist	VERB
gp-271	78	4	of	of	ADP
gp-271	78	5	firms	firm	NOUN
gp-271	78	6	in	in	ADP
gp-271	78	7	the	the	DET
gp-271	78	8	consumer	consumer	NOUN
gp-271	78	9	cyclicals	cyclical	NOUN
gp-271	78	10	sector	sector	NOUN
gp-271	78	11	listed	list	VERB
gp-271	78	12	on	on	ADP
gp-271	78	13	indonesia	indonesia	PROPN
gp-271	78	14	stock	stock	PROPN
gp-271	78	15	exchange	exchange	PROPN
gp-271	78	16	during	during	ADP
gp-271	78	17	the	the	DET
gp-271	78	18	period	period	NOUN
gp-271	78	19	2019–2023	2019–2023	NUM
gp-271	78	20	.	.	PUNCT
gp-271	79	1	the	the	DET
gp-271	79	2	research	research	NOUN
gp-271	79	3	sample	sample	NOUN
gp-271	79	4	is	be	AUX
gp-271	79	5	selected	select	VERB
gp-271	79	6	using	use	VERB
gp-271	79	7	a	a	DET
gp-271	79	8	purposive	purposive	ADJ
gp-271	79	9	sampling	sampling	NOUN
gp-271	79	10	method	method	NOUN
gp-271	79	11	based	base	VERB
gp-271	79	12	on	on	ADP
gp-271	79	13	the	the	DET
gp-271	79	14	following	follow	VERB
gp-271	79	15	criteria	criterion	NOUN
gp-271	79	16	.	.	PUNCT
gp-271	80	1	financial	financial	ADJ
gp-271	80	2	distress	distress	NOUN
gp-271	80	3	in	in	ADP
gp-271	80	4	consumer	consumer	NOUN
gp-271	80	5	cyclicals	cyclical	NOUN
gp-271	80	6	:	:	PUNCT
gp-271	80	7	how	how	SCONJ
gp-271	80	8	liquidity	liquidity	NOUN
gp-271	80	9	and	and	CCONJ
gp-271	80	10	operating	operate	VERB
gp-271	80	11	cash	cash	NOUN
gp-271	80	12	flow	flow	NOUN
gp-271	80	13	shape	shape	NOUN
gp-271	80	14	resilience	resilience	NOUN
gp-271	80	15	1528	1528	NUM
gp-271	80	16	table	table	NOUN
gp-271	80	17	1	1	NUM
gp-271	80	18	.	.	PUNCT
gp-271	80	19	research	research	NOUN
gp-271	80	20	sample	sample	NOUN
gp-271	80	21	criteria	criterion	NOUN
gp-271	80	22	no	no	INTJ
gp-271	80	23	.	.	PUNCT
gp-271	81	1	criteria	criterion	NOUN
gp-271	81	2	total	total	VERB
gp-271	81	3	1	1	NUM
gp-271	81	4	.	.	PUNCT
gp-271	82	1	consumer	consumer	NOUN
gp-271	82	2	cyclicals	cyclical	NOUN
gp-271	82	3	sector	sector	NOUN
gp-271	82	4	companies	company	NOUN
gp-271	82	5	listed	list	VERB
gp-271	82	6	on	on	ADP
gp-271	82	7	the	the	DET
gp-271	82	8	idx	idx	NOUN
gp-271	82	9	in	in	ADP
gp-271	82	10	2019–2023	2019–2023	NUM
gp-271	82	11	.	.	PUNCT
gp-271	83	1	154	154	NUM
gp-271	83	2	2	2	NUM
gp-271	83	3	.	.	PUNCT
gp-271	83	4	consumer	consumer	NOUN
gp-271	83	5	cyclicals	cyclical	NOUN
gp-271	83	6	sector	sector	NOUN
gp-271	83	7	companies	company	NOUN
gp-271	83	8	that	that	PRON
gp-271	83	9	were	be	AUX
gp-271	83	10	consistently	consistently	ADV
gp-271	83	11	listed	list	VERB
gp-271	83	12	on	on	ADP
gp-271	83	13	the	the	DET
gp-271	83	14	idx	idx	NOUN
gp-271	83	15	in	in	ADP
gp-271	83	16	2019–2023	2019–2023	NUM
gp-271	83	17	.	.	PUNCT
gp-271	84	1	(	(	PUNCT
gp-271	84	2	48	48	NUM
gp-271	84	3	)	)	PUNCT
gp-271	84	4	3	3	NUM
gp-271	84	5	.	.	PUNCT
gp-271	84	6	consumer	consumer	NOUN
gp-271	84	7	cyclicals	cyclical	NOUN
gp-271	84	8	sector	sector	NOUN
gp-271	84	9	companies	company	NOUN
gp-271	84	10	consistently	consistently	ADV
gp-271	84	11	published	publish	VERB
gp-271	84	12	complete	complete	ADJ
gp-271	84	13	annual	annual	ADJ
gp-271	84	14	reports	report	NOUN
gp-271	84	15	and	and	CCONJ
gp-271	84	16	financial	financial	ADJ
gp-271	84	17	statements	statement	NOUN
gp-271	84	18	for	for	ADP
gp-271	84	19	2019	2019	NUM
gp-271	84	20	-	-	SYM
gp-271	84	21	2023	2023	NUM
gp-271	84	22	.	.	PUNCT
gp-271	85	1	(	(	PUNCT
gp-271	85	2	30	30	NUM
gp-271	85	3	)	)	SYM
gp-271	85	4	4	4	NUM
gp-271	85	5	.	.	PUNCT
gp-271	85	6	consumer	consumer	NOUN
gp-271	85	7	cyclicals	cyclical	NOUN
gp-271	85	8	sector	sector	NOUN
gp-271	85	9	companies	company	NOUN
gp-271	85	10	that	that	PRON
gp-271	85	11	use	use	VERB
gp-271	85	12	the	the	DET
gp-271	85	13	indonesian	indonesian	ADJ
gp-271	85	14	rupiah	rupiah	PROPN
gp-271	85	15	(	(	PUNCT
gp-271	85	16	idr	idr	PROPN
gp-271	85	17	)	)	PUNCT
gp-271	85	18	as	as	ADP
gp-271	85	19	their	their	PRON
gp-271	85	20	reporting	reporting	NOUN
gp-271	85	21	currency	currency	NOUN
gp-271	85	22	.	.	PUNCT
gp-271	86	1	(	(	PUNCT
gp-271	86	2	9	9	X
gp-271	86	3	)	)	PUNCT
gp-271	86	4	number	number	NOUN
gp-271	86	5	of	of	ADP
gp-271	86	6	sampled	sample	VERB
gp-271	86	7	companies	company	NOUN
gp-271	86	8	per	per	ADP
gp-271	86	9	year	year	NOUN
gp-271	86	10	65	65	NUM
gp-271	86	11	total	total	ADJ
gp-271	86	12	observations	observation	NOUN
gp-271	86	13	collected	collect	VERB
gp-271	86	14	during	during	ADP
gp-271	86	15	the	the	DET
gp-271	86	16	research	research	NOUN
gp-271	86	17	period	period	NOUN
gp-271	86	18	345	345	NUM
gp-271	86	19	the	the	DET
gp-271	86	20	research	research	NOUN
gp-271	86	21	model	model	NOUN
gp-271	86	22	uses	use	VERB
gp-271	86	23	panel	panel	NOUN
gp-271	86	24	logistic	logistic	ADJ
gp-271	86	25	regression	regression	NOUN
gp-271	86	26	analysis	analysis	NOUN
gp-271	86	27	and	and	CCONJ
gp-271	86	28	moderated	moderate	VERB
gp-271	86	29	regression	regression	NOUN
gp-271	86	30	analysis	analysis	NOUN
gp-271	86	31	to	to	PART
gp-271	86	32	examine	examine	VERB
gp-271	86	33	the	the	DET
gp-271	86	34	influence	influence	NOUN
gp-271	86	35	of	of	ADP
gp-271	86	36	liquidity	liquidity	NOUN
gp-271	86	37	and	and	CCONJ
gp-271	86	38	operating	operate	VERB
gp-271	86	39	cash	cash	NOUN
gp-271	86	40	flow	flow	NOUN
gp-271	86	41	on	on	ADP
gp-271	86	42	financial	financial	ADJ
gp-271	86	43	distress	distress	NOUN
gp-271	86	44	,	,	PUNCT
gp-271	86	45	with	with	ADP
gp-271	86	46	firm	firm	ADJ
gp-271	86	47	size	size	NOUN
gp-271	86	48	serving	serve	VERB
gp-271	86	49	as	as	ADP
gp-271	86	50	a	a	DET
gp-271	86	51	moderating	moderate	VERB
gp-271	86	52	variable	variable	NOUN
gp-271	86	53	.	.	PUNCT
gp-271	87	1	the	the	DET
gp-271	87	2	model	model	NOUN
gp-271	87	3	consists	consist	VERB
gp-271	87	4	of	of	ADP
gp-271	87	5	one	one	NUM
gp-271	87	6	dependent	dependent	ADJ
gp-271	87	7	variable	variable	NOUN
gp-271	87	8	(	(	PUNCT
gp-271	87	9	financial	financial	ADJ
gp-271	87	10	distress	distress	NOUN
gp-271	87	11	)	)	PUNCT
gp-271	87	12	,	,	PUNCT
gp-271	87	13	two	two	NUM
gp-271	87	14	independent	independent	ADJ
gp-271	87	15	variables	variable	NOUN
gp-271	87	16	(	(	PUNCT
gp-271	87	17	liquidity	liquidity	NOUN
gp-271	87	18	and	and	CCONJ
gp-271	87	19	operating	operate	VERB
gp-271	87	20	cash	cash	NOUN
gp-271	87	21	flow	flow	NOUN
gp-271	87	22	)	)	PUNCT
gp-271	87	23	,	,	PUNCT
gp-271	87	24	and	and	CCONJ
gp-271	87	25	one	one	NUM
gp-271	87	26	moderating	moderate	VERB
gp-271	87	27	variable	variable	NOUN
gp-271	87	28	(	(	PUNCT
gp-271	87	29	firm	firm	ADJ
gp-271	87	30	size	size	NOUN
gp-271	87	31	)	)	PUNCT
gp-271	87	32	.	.	PUNCT
gp-271	88	1	the	the	DET
gp-271	88	2	analytical	analytical	ADJ
gp-271	88	3	methods	method	NOUN
gp-271	88	4	applied	apply	VERB
gp-271	88	5	include	include	VERB
gp-271	88	6	:	:	PUNCT
gp-271	88	7	(	(	PUNCT
gp-271	88	8	1	1	X
gp-271	88	9	)	)	PUNCT
gp-271	88	10	descriptive	descriptive	ADJ
gp-271	88	11	statistics	statistic	NOUN
gp-271	88	12	,	,	PUNCT
gp-271	88	13	(	(	PUNCT
gp-271	88	14	2	2	X
gp-271	88	15	)	)	PUNCT
gp-271	88	16	logistic	logistic	ADJ
gp-271	88	17	regression	regression	NOUN
gp-271	88	18	analysis	analysis	NOUN
gp-271	88	19	,	,	PUNCT
gp-271	88	20	and	and	CCONJ
gp-271	88	21	(	(	PUNCT
gp-271	88	22	3	3	X
gp-271	88	23	)	)	PUNCT
gp-271	88	24	moderated	moderate	VERB
gp-271	88	25	regression	regression	NOUN
gp-271	88	26	analysis	analysis	NOUN
gp-271	88	27	using	use	VERB
gp-271	88	28	interaction	interaction	NOUN
gp-271	88	29	terms	term	NOUN
gp-271	88	30	.	.	PUNCT
gp-271	89	1	two	two	NUM
gp-271	89	2	regression	regression	NOUN
gp-271	89	3	models	model	NOUN
gp-271	89	4	are	be	AUX
gp-271	89	5	estimated	estimate	VERB
gp-271	89	6	in	in	ADP
gp-271	89	7	this	this	DET
gp-271	89	8	research	research	NOUN
gp-271	89	9	.	.	PUNCT
gp-271	90	1	the	the	DET
gp-271	90	2	first	first	ADJ
gp-271	90	3	model	model	NOUN
gp-271	90	4	tests	test	VERB
gp-271	90	5	the	the	DET
gp-271	90	6	effect	effect	NOUN
gp-271	90	7	of	of	ADP
gp-271	90	8	liquidity	liquidity	NOUN
gp-271	90	9	and	and	CCONJ
gp-271	90	10	operating	operate	VERB
gp-271	90	11	cash	cash	NOUN
gp-271	90	12	flow	flow	NOUN
gp-271	90	13	on	on	ADP
gp-271	90	14	financial	financial	ADJ
gp-271	90	15	distress	distress	NOUN
gp-271	90	16	without	without	ADP
gp-271	90	17	a	a	DET
gp-271	90	18	moderate	moderate	ADJ
gp-271	90	19	effect	effect	NOUN
gp-271	90	20	:	:	PUNCT
gp-271	90	21	model	model	NOUN
gp-271	90	22	1	1	NUM
gp-271	91	1	𝐿𝑛	𝐿𝑛	ADP
gp-271	91	2	𝐹𝐷	𝐹𝐷	PROPN
gp-271	91	3	1	1	NUM
gp-271	91	4	−	−	NOUN
gp-271	91	5	𝐹𝐷	𝐹𝐷	PROPN
gp-271	91	6	=	=	SYM
gp-271	91	7	𝛼	𝛼	PROPN
gp-271	91	8	+	+	X
gp-271	91	9	𝛽1𝐿𝑄	𝛽1𝐿𝑄	ADJ
gp-271	91	10	+	+	CCONJ
gp-271	91	11	𝛽2𝐶𝐹	𝛽2𝐶𝐹	VERB
gp-271	91	12	+	+	CCONJ
gp-271	91	13	𝜀	𝜀	VERB
gp-271	91	14	meanwhile	meanwhile	ADV
gp-271	91	15	,	,	PUNCT
gp-271	91	16	the	the	DET
gp-271	91	17	second	second	ADJ
gp-271	91	18	model	model	NOUN
gp-271	91	19	incorporates	incorporate	VERB
gp-271	91	20	firm	firm	ADJ
gp-271	91	21	size	size	NOUN
gp-271	91	22	as	as	ADP
gp-271	91	23	a	a	DET
gp-271	91	24	moderating	moderate	VERB
gp-271	91	25	variable	variable	NOUN
gp-271	91	26	through	through	ADP
gp-271	91	27	interaction	interaction	NOUN
gp-271	91	28	terms	term	NOUN
gp-271	91	29	to	to	PART
gp-271	91	30	analyze	analyze	VERB
gp-271	91	31	whether	whether	SCONJ
gp-271	91	32	it	it	PRON
gp-271	91	33	strengthens	strengthen	VERB
gp-271	91	34	or	or	CCONJ
gp-271	91	35	weakens	weaken	VERB
gp-271	91	36	the	the	DET
gp-271	91	37	relationship	relationship	NOUN
gp-271	91	38	between	between	ADP
gp-271	91	39	the	the	DET
gp-271	91	40	independent	independent	ADJ
gp-271	91	41	variables	variable	NOUN
gp-271	91	42	and	and	CCONJ
gp-271	91	43	financial	financial	ADJ
gp-271	91	44	distress	distress	NOUN
gp-271	91	45	.	.	PUNCT
gp-271	92	1	model	model	NOUN
gp-271	92	2	2	2	NUM
gp-271	93	1	𝐿𝑛	𝐿𝑛	ADP
gp-271	93	2	𝐹𝐷	𝐹𝐷	PROPN
gp-271	93	3	1	1	NUM
gp-271	93	4	−	−	NOUN
gp-271	93	5	𝐹𝐷	𝐹𝐷	PROPN
gp-271	93	6	=	=	SYM
gp-271	93	7	𝛼	𝛼	PROPN
gp-271	93	8	+	+	X
gp-271	93	9	𝛽1𝐿𝑄	𝛽1𝐿𝑄	ADJ
gp-271	93	10	+	+	CCONJ
gp-271	93	11	𝛽2𝐶𝐹	𝛽2𝐶𝐹	ADJ
gp-271	93	12	+	+	CCONJ
gp-271	93	13	𝛽3𝐿𝑄	𝛽3𝐿𝑄	NOUN
gp-271	93	14	∗	∗	NOUN
gp-271	93	15	𝐹𝑆	𝐹𝑆	PROPN
gp-271	94	1	+	+	CCONJ
gp-271	95	1	𝛽4𝐶𝐹	𝛽4𝐶𝐹	ADJ
gp-271	95	2	∗	∗	NOUN
gp-271	95	3	𝐹𝑆	𝐹𝑆	PROPN
gp-271	95	4	+	+	CCONJ
gp-271	95	5	𝜀	𝜀	X
gp-271	95	6	description	description	NOUN
gp-271	95	7	:	:	PUNCT
gp-271	95	8	𝐿𝑛	𝐿𝑛	INTJ
gp-271	95	9	𝐹𝐷	𝐹𝐷	PROPN
gp-271	95	10	1−𝐹𝐷	1−𝐹𝐷	PROPN
gp-271	95	11	:	:	PUNCT
gp-271	95	12	financial	financial	ADJ
gp-271	95	13	distress	distress	NOUN
gp-271	95	14	𝛼	𝛼	PROPN
gp-271	95	15	:	:	PUNCT
gp-271	95	16	constanta	constanta	PROPN
gp-271	95	17	𝛽1	𝛽1	PROPN
gp-271	95	18	,	,	PUNCT
gp-271	95	19	2	2	NUM
gp-271	95	20	,	,	PUNCT
gp-271	95	21	3,4	3,4	NUM
gp-271	95	22	:	:	PUNCT
gp-271	95	23	the	the	DET
gp-271	95	24	regression	regression	NOUN
gp-271	95	25	coefficient	coefficient	NOUN
gp-271	95	26	of	of	ADP
gp-271	95	27	each	each	DET
gp-271	95	28	independent	independent	ADJ
gp-271	95	29	variable	variable	NOUN
gp-271	95	30	lq	lq	NOUN
gp-271	95	31	:	:	PUNCT
gp-271	95	32	liquidity	liquidity	NOUN
gp-271	95	33	cf	cf	NOUN
gp-271	95	34	:	:	PUNCT
gp-271	95	35	operating	operate	VERB
gp-271	95	36	cash	cash	NOUN
gp-271	95	37	flow	flow	NOUN
gp-271	95	38	fs	fs	ADP
gp-271	95	39	:	:	PUNCT
gp-271	95	40	firm	firm	ADJ
gp-271	95	41	size	size	NOUN
gp-271	95	42	lq*fs	lq*fs	NOUN
gp-271	95	43	:	:	PUNCT
gp-271	95	44	the	the	DET
gp-271	95	45	interaction	interaction	NOUN
gp-271	95	46	between	between	ADP
gp-271	95	47	liquidity	liquidity	NOUN
gp-271	95	48	and	and	CCONJ
gp-271	95	49	company	company	NOUN
gp-271	95	50	size	size	NOUN
gp-271	95	51	cf*fs	cf*fs	NOUN
gp-271	95	52	:	:	PUNCT
gp-271	95	53	the	the	DET
gp-271	95	54	interaction	interaction	NOUN
gp-271	95	55	between	between	ADP
gp-271	95	56	operating	operate	VERB
gp-271	95	57	cash	cash	NOUN
gp-271	95	58	flow	flow	NOUN
gp-271	95	59	and	and	CCONJ
gp-271	95	60	company	company	NOUN
gp-271	95	61	size	size	NOUN
gp-271	95	62	𝜀	𝜀	PROPN
gp-271	95	63	:	:	PUNCT
gp-271	95	64	error	error	NOUN
gp-271	95	65	term	term	NOUN
gp-271	95	66	the	the	DET
gp-271	95	67	following	following	NOUN
gp-271	95	68	mentions	mention	VERB
gp-271	95	69	how	how	SCONJ
gp-271	95	70	to	to	PART
gp-271	95	71	measure	measure	VERB
gp-271	95	72	the	the	DET
gp-271	95	73	variables	variable	NOUN
gp-271	95	74	used	use	VERB
gp-271	95	75	in	in	ADP
gp-271	95	76	this	this	DET
gp-271	95	77	study	study	NOUN
gp-271	95	78	.	.	PUNCT
gp-271	96	1	table	table	NOUN
gp-271	96	2	2	2	NUM
gp-271	96	3	.	.	PUNCT
gp-271	96	4	research	research	NOUN
gp-271	96	5	indicators	indicator	NOUN
gp-271	96	6	name	name	NOUN
gp-271	96	7	of	of	ADP
gp-271	96	8	variable	variable	ADJ
gp-271	96	9	formula	formula	NOUN
gp-271	96	10	references	reference	VERB
gp-271	96	11	financial	financial	ADJ
gp-271	96	12	distress	distress	NOUN
gp-271	96	13	z	z	PROPN
gp-271	96	14	=	=	SYM
gp-271	96	15	1.2(x1	1.2(x1	NUM
gp-271	96	16	)	)	PUNCT
gp-271	96	17	+	+	NUM
gp-271	96	18	1.4(x2	1.4(x2	NUM
gp-271	96	19	)	)	PUNCT
gp-271	97	1	+	+	CCONJ
gp-271	98	1	3.3(x3	3.3(x3	NUM
gp-271	98	2	)	)	PUNCT
gp-271	99	1	+	+	CCONJ
gp-271	99	2	0.6(x4	0.6(x4	NUM
gp-271	99	3	)	)	PUNCT
gp-271	99	4	+	+	NUM
gp-271	100	1	1.0(x5	1.0(x5	NUM
gp-271	100	2	)	)	PUNCT
gp-271	100	3	(	(	PUNCT
gp-271	100	4	kristanti	kristanti	PROPN
gp-271	100	5	&	&	CCONJ
gp-271	100	6	akhmad	akhmad	PROPN
gp-271	100	7	,	,	PUNCT
gp-271	100	8	2023	2023	NUM
gp-271	100	9	)	)	PUNCT
gp-271	100	10	liquidity	liquidity	NOUN
gp-271	100	11	𝐶𝑅	𝐶𝑅	NOUN
gp-271	100	12	=	=	SYM
gp-271	100	13	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
gp-271	100	14	𝐴𝑠𝑠𝑒𝑡	𝐴𝑠𝑠𝑒𝑡	PROPN
gp-271	100	15	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
gp-271	100	16	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑦	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑦	PROPN
gp-271	100	17	(	(	PUNCT
gp-271	100	18	kristanti	kristanti	PROPN
gp-271	100	19	&	&	CCONJ
gp-271	100	20	dhaniswara	dhaniswara	PROPN
gp-271	100	21	,	,	PUNCT
gp-271	100	22	2023	2023	NUM
gp-271	100	23	)	)	PUNCT
gp-271	100	24	financial	financial	ADJ
gp-271	100	25	distress	distress	NOUN
gp-271	100	26	in	in	ADP
gp-271	100	27	consumer	consumer	NOUN
gp-271	100	28	cyclicals	cyclical	NOUN
gp-271	100	29	:	:	PUNCT
gp-271	100	30	how	how	SCONJ
gp-271	100	31	liquidity	liquidity	NOUN
gp-271	100	32	and	and	CCONJ
gp-271	100	33	operating	operate	VERB
gp-271	100	34	cash	cash	NOUN
gp-271	100	35	flow	flow	NOUN
gp-271	100	36	shape	shape	NOUN
gp-271	100	37	resilience	resilience	NOUN
gp-271	100	38	1529	1529	NUM
gp-271	100	39	operating	operate	VERB
gp-271	100	40	cash	cash	NOUN
gp-271	100	41	flow	flow	NOUN
gp-271	100	42	𝑂𝐶𝐹	𝑂𝐶𝐹	PROPN
gp-271	100	43	=	=	SYM
gp-271	100	44	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔	PROPN
gp-271	100	45	𝐶𝑎𝑠ℎ	𝐶𝑎𝑠ℎ	PROPN
gp-271	100	46	𝐹𝑙𝑜𝑤	𝐹𝑙𝑜𝑤	PROPN
gp-271	100	47	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
gp-271	100	48	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑦	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑦	PROPN
gp-271	100	49	(	(	PUNCT
gp-271	100	50	naibaho	naibaho	PROPN
gp-271	100	51	&	&	CCONJ
gp-271	100	52	natasya	natasya	PROPN
gp-271	100	53	,	,	PUNCT
gp-271	100	54	2023	2023	NUM
gp-271	100	55	)	)	PUNCT
gp-271	100	56	firm	firm	ADJ
gp-271	100	57	size	size	NOUN
gp-271	100	58	size	size	NOUN
gp-271	100	59	=	=	SYM
gp-271	100	60	ln	ln	ADJ
gp-271	100	61	(	(	PUNCT
gp-271	100	62	total	total	ADJ
gp-271	100	63	asset	asset	NOUN
gp-271	100	64	)	)	PUNCT
gp-271	100	65	(	(	PUNCT
gp-271	100	66	kurnia	kurnia	NOUN
gp-271	100	67	et	et	PROPN
gp-271	100	68	al	al	PROPN
gp-271	100	69	.	.	PROPN
gp-271	100	70	,	,	PUNCT
gp-271	100	71	2021	2021	NUM
gp-271	100	72	)	)	PUNCT
gp-271	100	73	the	the	DET
gp-271	100	74	z	z	NOUN
gp-271	100	75	-	-	PUNCT
gp-271	100	76	score	score	NOUN
gp-271	100	77	model	model	NOUN
gp-271	100	78	employed	employ	VERB
gp-271	100	79	in	in	ADP
gp-271	100	80	this	this	DET
gp-271	100	81	study	study	NOUN
gp-271	100	82	defines	define	VERB
gp-271	100	83	x1	x1	PROPN
gp-271	100	84	as	as	ADP
gp-271	100	85	the	the	DET
gp-271	100	86	ratio	ratio	NOUN
gp-271	100	87	of	of	ADP
gp-271	100	88	working	work	VERB
gp-271	100	89	capital	capital	NOUN
gp-271	100	90	to	to	ADP
gp-271	100	91	total	total	ADJ
gp-271	100	92	assets	asset	NOUN
gp-271	100	93	.	.	PUNCT
gp-271	101	1	x2	x2	PROPN
gp-271	101	2	as	as	ADP
gp-271	101	3	retained	retain	VERB
gp-271	101	4	earnings	earning	NOUN
gp-271	101	5	to	to	ADP
gp-271	101	6	total	total	ADJ
gp-271	101	7	assets	asset	NOUN
gp-271	101	8	,	,	PUNCT
gp-271	101	9	and	and	CCONJ
gp-271	101	10	x3	x3	VERB
gp-271	101	11	as	as	ADP
gp-271	101	12	earnings	earning	NOUN
gp-271	101	13	before	before	ADP
gp-271	101	14	interest	interest	NOUN
gp-271	101	15	and	and	CCONJ
gp-271	101	16	tax	tax	NOUN
gp-271	101	17	to	to	ADP
gp-271	101	18	total	total	ADJ
gp-271	101	19	assets	asset	NOUN
gp-271	101	20	.	.	PUNCT
gp-271	102	1	meanwhile	meanwhile	ADV
gp-271	102	2	,	,	PUNCT
gp-271	102	3	x4	x4	PROPN
gp-271	102	4	represents	represent	VERB
gp-271	102	5	the	the	DET
gp-271	102	6	market	market	NOUN
gp-271	102	7	value	value	NOUN
gp-271	102	8	of	of	ADP
gp-271	102	9	equity	equity	NOUN
gp-271	102	10	relative	relative	ADJ
gp-271	102	11	to	to	ADP
gp-271	102	12	total	total	ADJ
gp-271	102	13	liabilities	liability	NOUN
gp-271	102	14	and	and	CCONJ
gp-271	102	15	x5	x5	NOUN
gp-271	102	16	reflects	reflect	VERB
gp-271	102	17	the	the	DET
gp-271	102	18	ratio	ratio	NOUN
gp-271	102	19	of	of	ADP
gp-271	102	20	sales	sale	NOUN
gp-271	102	21	to	to	ADP
gp-271	102	22	total	total	ADJ
gp-271	102	23	assets	asset	NOUN
gp-271	102	24	.	.	PUNCT
gp-271	103	1	result	result	NOUN
gp-271	103	2	and	and	CCONJ
gp-271	103	3	discussion	discussion	NOUN
gp-271	103	4	table	table	NOUN
gp-271	103	5	3	3	NUM
gp-271	103	6	presents	present	VERB
gp-271	103	7	descriptive	descriptive	ADJ
gp-271	103	8	statistics	statistic	NOUN
gp-271	103	9	to	to	PART
gp-271	103	10	offer	offer	VERB
gp-271	103	11	a	a	DET
gp-271	103	12	clearer	clear	ADJ
gp-271	103	13	overview	overview	NOUN
gp-271	103	14	of	of	ADP
gp-271	103	15	the	the	DET
gp-271	103	16	characteristics	characteristic	NOUN
gp-271	103	17	of	of	ADP
gp-271	103	18	the	the	DET
gp-271	103	19	research	research	NOUN
gp-271	103	20	sample	sample	NOUN
gp-271	103	21	.	.	PUNCT
gp-271	104	1	table	table	NOUN
gp-271	104	2	3	3	NUM
gp-271	104	3	.	.	PUNCT
gp-271	104	4	descriptive	descriptive	ADJ
gp-271	104	5	statistics	statistic	NOUN
gp-271	104	6	information	information	PROPN
gp-271	105	1	minimum	minimum	ADJ
gp-271	105	2	maximum	maximum	ADJ
gp-271	105	3	mean	mean	ADJ
gp-271	105	4	std	std	X
gp-271	105	5	.	.	PUNCT
gp-271	106	1	deviation	deviation	NOUN
gp-271	106	2	lq	lq	VERB
gp-271	106	3	0.008	0.008	NUM
gp-271	106	4	12.791	12.791	NUM
gp-271	106	5	1.998	1.998	NUM
gp-271	106	6	2.124	2.124	NUM
gp-271	106	7	ocf	ocf	NOUN
gp-271	106	8	-3.090	-3.090	NOUN
gp-271	106	9	2.764	2.764	NUM
gp-271	106	10	0.210	0.210	NUM
gp-271	106	11	0.511	0.511	NUM
gp-271	106	12	fs	fs	ADP
gp-271	106	13	22.837	22.837	NUM
gp-271	106	14	31.772	31.772	NUM
gp-271	106	15	28.115	28.115	NUM
gp-271	106	16	1.721	1.721	NUM
gp-271	106	17	information	information	NOUN
gp-271	106	18	frequency	frequency	NOUN
gp-271	106	19	percentage	percentage	NOUN
gp-271	106	20	nfd	nfd	NOUN
gp-271	106	21	113	113	NUM
gp-271	106	22	34.77	34.77	NUM
gp-271	106	23	%	%	NOUN
gp-271	106	24	fd	fd	VERB
gp-271	106	25	212	212	NUM
gp-271	106	26	65.23	65.23	NUM
gp-271	106	27	%	%	NOUN
gp-271	106	28	total	total	NOUN
gp-271	106	29	325	325	NUM
gp-271	106	30	100	100	NUM
gp-271	106	31	%	%	NOUN
gp-271	106	32	source	source	NOUN
gp-271	106	33	:	:	PUNCT
gp-271	106	34	eviews	eviews	PROPN
gp-271	106	35	results	result	NOUN
gp-271	106	36	(	(	PUNCT
gp-271	106	37	2025	2025	NUM
gp-271	106	38	)	)	PUNCT
gp-271	106	39	based	base	VERB
gp-271	106	40	on	on	ADP
gp-271	106	41	the	the	DET
gp-271	106	42	criteria	criterion	NOUN
gp-271	106	43	applied	apply	VERB
gp-271	106	44	,	,	PUNCT
gp-271	106	45	a	a	DET
gp-271	106	46	sample	sample	NOUN
gp-271	106	47	of	of	ADP
gp-271	106	48	65	65	NUM
gp-271	106	49	companies	company	NOUN
gp-271	106	50	for	for	ADP
gp-271	106	51	a	a	DET
gp-271	106	52	period	period	NOUN
gp-271	106	53	of	of	ADP
gp-271	106	54	5	5	NUM
gp-271	106	55	years	year	NOUN
gp-271	106	56	was	be	AUX
gp-271	106	57	chosen	choose	VERB
gp-271	106	58	,	,	PUNCT
gp-271	106	59	making	make	VERB
gp-271	106	60	325	325	NUM
gp-271	106	61	observations	observation	NOUN
gp-271	106	62	of	of	ADP
gp-271	106	63	data	datum	NOUN
gp-271	106	64	necessary	necessary	ADJ
gp-271	106	65	.	.	PUNCT
gp-271	107	1	table	table	NOUN
gp-271	107	2	3	3	NUM
gp-271	107	3	’s	’s	PART
gp-271	107	4	data	datum	NOUN
gp-271	107	5	reveals	reveal	VERB
gp-271	107	6	that	that	SCONJ
gp-271	107	7	,	,	PUNCT
gp-271	107	8	out	out	ADP
gp-271	107	9	of	of	ADP
gp-271	107	10	325	325	NUM
gp-271	107	11	observations	observation	NOUN
gp-271	107	12	,	,	PUNCT
gp-271	107	13	65	65	NUM
gp-271	107	14	%	%	NOUN
gp-271	107	15	of	of	ADP
gp-271	107	16	observations	observation	NOUN
gp-271	107	17	belong	belong	VERB
gp-271	107	18	to	to	ADP
gp-271	107	19	the	the	DET
gp-271	107	20	group	group	NOUN
gp-271	107	21	of	of	ADP
gp-271	107	22	firms	firm	NOUN
gp-271	107	23	experiencing	experience	VERB
gp-271	107	24	financial	financial	ADJ
gp-271	107	25	trouble	trouble	NOUN
gp-271	107	26	.	.	PUNCT
gp-271	108	1	for	for	ADP
gp-271	108	2	the	the	DET
gp-271	108	3	factor	factor	NOUN
gp-271	108	4	employed	employ	VERB
gp-271	108	5	in	in	ADP
gp-271	108	6	this	this	DET
gp-271	108	7	inquiry	inquiry	NOUN
gp-271	108	8	,	,	PUNCT
gp-271	108	9	descriptive	descriptive	ADJ
gp-271	108	10	data	datum	NOUN
gp-271	108	11	are	be	AUX
gp-271	108	12	included	include	VERB
gp-271	108	13	in	in	ADP
gp-271	108	14	table	table	NOUN
gp-271	108	15	3	3	NUM
gp-271	108	16	.	.	PUNCT
gp-271	109	1	there	there	PRON
gp-271	109	2	is	be	VERB
gp-271	109	3	a	a	DET
gp-271	109	4	1.998	1.998	NUM
gp-271	109	5	mean	mean	NOUN
gp-271	109	6	value	value	NOUN
gp-271	109	7	for	for	ADP
gp-271	109	8	liquidity	liquidity	NOUN
gp-271	109	9	.	.	PUNCT
gp-271	110	1	whereas	whereas	SCONJ
gp-271	110	2	glob	glob	NOUN
gp-271	110	3	’s	’s	PART
gp-271	110	4	minimum	minimum	ADJ
gp-271	110	5	value	value	NOUN
gp-271	110	6	of	of	ADP
gp-271	110	7	0.008	0.008	NUM
gp-271	110	8	indicates	indicate	VERB
gp-271	110	9	that	that	SCONJ
gp-271	110	10	the	the	DET
gp-271	110	11	company	company	NOUN
gp-271	110	12	’s	’s	PART
gp-271	110	13	current	current	ADJ
gp-271	110	14	assets	asset	NOUN
gp-271	110	15	covered	cover	VERB
gp-271	110	16	less	less	ADJ
gp-271	110	17	than	than	ADP
gp-271	110	18	1	1	NUM
gp-271	110	19	%	%	NOUN
gp-271	110	20	of	of	ADP
gp-271	110	21	its	its	PRON
gp-271	110	22	current	current	ADJ
gp-271	110	23	liabilities	liability	NOUN
gp-271	110	24	,	,	PUNCT
gp-271	110	25	signaling	signal	VERB
gp-271	110	26	a	a	DET
gp-271	110	27	high	high	ADJ
gp-271	110	28	liquidity	liquidity	NOUN
gp-271	110	29	risk	risk	NOUN
gp-271	110	30	.	.	PUNCT
gp-271	111	1	the	the	DET
gp-271	111	2	average	average	ADJ
gp-271	111	3	operating	operate	VERB
gp-271	111	4	cash	cash	NOUN
gp-271	111	5	flow	flow	NOUN
gp-271	111	6	for	for	ADP
gp-271	111	7	the	the	DET
gp-271	111	8	company	company	NOUN
gp-271	111	9	is	be	AUX
gp-271	111	10	0.210	0.210	NUM
gp-271	111	11	,	,	PUNCT
gp-271	111	12	with	with	ADP
gp-271	111	13	the	the	DET
gp-271	111	14	lowest	low	ADJ
gp-271	111	15	value	value	NOUN
gp-271	111	16	of	of	ADP
gp-271	111	17	–	–	PUNCT
gp-271	111	18	3.090	3.090	NUM
gp-271	111	19	recorded	record	VERB
gp-271	111	20	hrta	hrta	NOUN
gp-271	111	21	in	in	ADP
gp-271	111	22	2020	2020	NUM
gp-271	111	23	.	.	PUNCT
gp-271	112	1	this	this	DET
gp-271	112	2	negative	negative	ADJ
gp-271	112	3	value	value	NOUN
gp-271	112	4	indicates	indicate	VERB
gp-271	112	5	that	that	SCONJ
gp-271	112	6	the	the	DET
gp-271	112	7	company	company	NOUN
gp-271	112	8	generated	generate	VERB
gp-271	112	9	insufficient	insufficient	ADJ
gp-271	112	10	cash	cash	NOUN
gp-271	112	11	from	from	ADP
gp-271	112	12	operating	operate	VERB
gp-271	112	13	activities	activity	NOUN
gp-271	112	14	to	to	PART
gp-271	112	15	meet	meet	VERB
gp-271	112	16	its	its	PRON
gp-271	112	17	short	short	ADJ
gp-271	112	18	-	-	PUNCT
gp-271	112	19	term	term	NOUN
gp-271	112	20	obligations	obligation	NOUN
gp-271	112	21	,	,	PUNCT
gp-271	112	22	highlighting	highlight	VERB
gp-271	112	23	significant	significant	ADJ
gp-271	112	24	liquidity	liquidity	NOUN
gp-271	112	25	pressure	pressure	NOUN
gp-271	112	26	and	and	CCONJ
gp-271	112	27	a	a	DET
gp-271	112	28	potential	potential	ADJ
gp-271	112	29	dependence	dependence	NOUN
gp-271	112	30	on	on	ADP
gp-271	112	31	external	external	ADJ
gp-271	112	32	financing	financing	NOUN
gp-271	112	33	sources	source	NOUN
gp-271	112	34	.	.	PUNCT
gp-271	113	1	28.115	28.115	NUM
gp-271	113	2	is	be	AUX
gp-271	113	3	the	the	DET
gp-271	113	4	average	average	ADJ
gp-271	113	5	size	size	NOUN
gp-271	113	6	of	of	ADP
gp-271	113	7	firm	firm	NOUN
gp-271	113	8	,	,	PUNCT
gp-271	113	9	which	which	PRON
gp-271	113	10	is	be	AUX
gp-271	113	11	more	more	ADJ
gp-271	113	12	than	than	ADP
gp-271	113	13	the	the	DET
gp-271	113	14	standard	standard	ADJ
gp-271	113	15	deviation	deviation	NOUN
gp-271	113	16	.	.	PUNCT
gp-271	114	1	the	the	DET
gp-271	114	2	firm	firm	NOUN
gp-271	114	3	with	with	ADP
gp-271	114	4	the	the	DET
gp-271	114	5	lowest	low	ADJ
gp-271	114	6	assets	asset	NOUN
gp-271	114	7	among	among	ADP
gp-271	114	8	the	the	DET
gp-271	114	9	sample	sample	NOUN
gp-271	114	10	companies	company	NOUN
gp-271	114	11	is	be	AUX
gp-271	114	12	valued	value	VERB
gp-271	114	13	at	at	ADP
gp-271	114	14	rp8.278.414.392,thus	rp8.278.414.392,thus	PROPN
gp-271	114	15	,	,	PUNCT
gp-271	114	16	the	the	DET
gp-271	114	17	minimal	minimal	ADJ
gp-271	114	18	value	value	NOUN
gp-271	114	19	of	of	ADP
gp-271	114	20	the	the	DET
gp-271	114	21	company	company	NOUN
gp-271	114	22	size	size	NOUN
gp-271	114	23	is	be	AUX
gp-271	114	24	22.837	22.837	NUM
gp-271	114	25	owned	own	VERB
gp-271	114	26	by	by	ADP
gp-271	114	27	the	the	DET
gp-271	114	28	glob	glob	NOUN
gp-271	114	29	in	in	ADP
gp-271	114	30	2019	2019	NUM
gp-271	114	31	.	.	PUNCT
gp-271	115	1	to	to	PART
gp-271	115	2	assess	assess	VERB
gp-271	115	3	the	the	DET
gp-271	115	4	suitability	suitability	NOUN
gp-271	115	5	of	of	ADP
gp-271	115	6	the	the	DET
gp-271	115	7	proposed	propose	VERB
gp-271	115	8	model	model	NOUN
gp-271	115	9	to	to	ADP
gp-271	115	10	the	the	DET
gp-271	115	11	data	datum	NOUN
gp-271	115	12	,	,	PUNCT
gp-271	115	13	the	the	DET
gp-271	115	14	-2	-2	NOUN
gp-271	115	15	log	log	NOUN
gp-271	115	16	likelihood	likelihood	NOUN
gp-271	115	17	value	value	NOUN
gp-271	115	18	was	be	AUX
gp-271	115	19	compared	compare	VERB
gp-271	115	20	before	before	ADP
gp-271	115	21	and	and	CCONJ
gp-271	115	22	after	after	ADP
gp-271	115	23	the	the	DET
gp-271	115	24	inclusion	inclusion	NOUN
gp-271	115	25	of	of	ADP
gp-271	115	26	independent	independent	ADJ
gp-271	115	27	variables	variable	NOUN
gp-271	115	28	,	,	PUNCT
gp-271	115	29	as	as	ADP
gp-271	115	30	part	part	NOUN
gp-271	115	31	of	of	ADP
gp-271	115	32	the	the	DET
gp-271	115	33	initial	initial	ADJ
gp-271	115	34	overall	overall	ADJ
gp-271	115	35	model	model	NOUN
gp-271	115	36	fit	fit	ADJ
gp-271	115	37	test	test	NOUN
gp-271	115	38	.	.	PUNCT
gp-271	116	1	this	this	DET
gp-271	116	2	evaluation	evaluation	NOUN
gp-271	116	3	aims	aim	VERB
gp-271	116	4	to	to	PART
gp-271	116	5	determine	determine	VERB
gp-271	116	6	whether	whether	SCONJ
gp-271	116	7	the	the	DET
gp-271	116	8	addition	addition	NOUN
gp-271	116	9	of	of	ADP
gp-271	116	10	independent	independent	ADJ
gp-271	116	11	variables	variable	NOUN
gp-271	116	12	improves	improve	VERB
gp-271	116	13	the	the	DET
gp-271	116	14	model	model	NOUN
gp-271	116	15	’s	’s	PART
gp-271	116	16	explanatory	explanatory	ADJ
gp-271	116	17	power	power	NOUN
gp-271	116	18	.	.	PUNCT
gp-271	117	1	the	the	DET
gp-271	117	2	overall	overall	ADJ
gp-271	117	3	model	model	NOUN
gp-271	117	4	fit	fit	NOUN
gp-271	117	5	indicates	indicate	VERB
gp-271	117	6	that	that	SCONJ
gp-271	117	7	the	the	DET
gp-271	117	8	prob(lr	prob(lr	PROPN
gp-271	117	9	financial	financial	ADJ
gp-271	117	10	distress	distress	NOUN
gp-271	117	11	in	in	ADP
gp-271	117	12	consumer	consumer	NOUN
gp-271	117	13	cyclicals	cyclical	NOUN
gp-271	117	14	:	:	PUNCT
gp-271	117	15	how	how	SCONJ
gp-271	117	16	liquidity	liquidity	NOUN
gp-271	117	17	and	and	CCONJ
gp-271	117	18	operating	operate	VERB
gp-271	117	19	cash	cash	NOUN
gp-271	117	20	flow	flow	NOUN
gp-271	117	21	shape	shape	NOUN
gp-271	117	22	resilience	resilience	NOUN
gp-271	117	23	1530	1530	NUM
gp-271	117	24	statistics	statistic	NOUN
gp-271	117	25	)	)	PUNCT
gp-271	117	26	is	be	AUX
gp-271	117	27	0.000000	0.000000	NUM
gp-271	117	28	,	,	PUNCT
gp-271	117	29	which	which	PRON
gp-271	117	30	is	be	AUX
gp-271	117	31	below	below	ADP
gp-271	117	32	the	the	DET
gp-271	117	33	0.05	0.05	NUM
gp-271	117	34	significance	significance	NOUN
gp-271	117	35	threshold	threshold	NOUN
gp-271	117	36	.	.	PUNCT
gp-271	118	1	it	it	PRON
gp-271	118	2	also	also	ADV
gp-271	118	3	demonstrates	demonstrate	VERB
gp-271	118	4	how	how	SCONJ
gp-271	118	5	the	the	DET
gp-271	118	6	variable	variable	NOUN
gp-271	118	7	of	of	ADP
gp-271	118	8	liquidity	liquidity	NOUN
gp-271	118	9	and	and	CCONJ
gp-271	118	10	operating	operate	VERB
gp-271	118	11	cash	cash	NOUN
gp-271	118	12	flow	flow	NOUN
gp-271	118	13	can	can	AUX
gp-271	118	14	significantly	significantly	ADV
gp-271	118	15	enhance	enhance	VERB
gp-271	118	16	model	model	NOUN
gp-271	118	17	fit	fit	PROPN
gp-271	118	18	.	.	PUNCT
gp-271	119	1	furthermore	furthermore	ADV
gp-271	119	2	,	,	PUNCT
gp-271	119	3	the	the	DET
gp-271	119	4	chi	chi	ADJ
gp-271	119	5	-	-	PUNCT
gp-271	119	6	square	square	ADJ
gp-271	119	7	result	result	NOUN
gp-271	119	8	is	be	AUX
gp-271	119	9	above	above	ADP
gp-271	119	10	the	the	DET
gp-271	119	11	0.05	0.05	NUM
gp-271	119	12	significance	significance	NOUN
gp-271	119	13	level	level	NOUN
gp-271	119	14	with	with	ADP
gp-271	119	15	a	a	DET
gp-271	119	16	value	value	NOUN
gp-271	119	17	of	of	ADP
gp-271	119	18	0.0534	0.0534	NUM
gp-271	119	19	.	.	PUNCT
gp-271	120	1	based	base	VERB
gp-271	120	2	on	on	ADP
gp-271	120	3	hosmer	hosmer	PROPN
gp-271	120	4	and	and	CCONJ
gp-271	120	5	lemeshow	lemeshow	ADJ
gp-271	120	6	test	test	NOUN
gp-271	120	7	results	result	NOUN
gp-271	120	8	,	,	PUNCT
gp-271	120	9	this	this	PRON
gp-271	120	10	suggest	suggest	VERB
gp-271	120	11	there	there	PRON
gp-271	120	12	is	be	VERB
gp-271	120	13	no	no	DET
gp-271	120	14	significant	significant	ADJ
gp-271	120	15	discrepancy	discrepancy	NOUN
gp-271	120	16	between	between	ADP
gp-271	120	17	the	the	DET
gp-271	120	18	observed	observe	VERB
gp-271	120	19	data	datum	NOUN
gp-271	120	20	and	and	CCONJ
gp-271	120	21	the	the	DET
gp-271	120	22	model	model	NOUN
gp-271	120	23	,	,	PUNCT
gp-271	120	24	indicating	indicate	VERB
gp-271	120	25	that	that	SCONJ
gp-271	120	26	the	the	DET
gp-271	120	27	model	model	NOUN
gp-271	120	28	is	be	AUX
gp-271	120	29	appropriate	appropriate	ADJ
gp-271	120	30	for	for	ADP
gp-271	120	31	further	further	ADJ
gp-271	120	32	analysis	analysis	NOUN
gp-271	120	33	.	.	PUNCT
gp-271	121	1	table	table	NOUN
gp-271	121	2	4	4	NUM
gp-271	121	3	.	.	PUNCT
gp-271	122	1	mcfadden	mcfadden	PROPN
gp-271	122	2	r	r	PROPN
gp-271	122	3	-	-	PUNCT
gp-271	122	4	square	square	ADJ
gp-271	122	5	test	test	NOUN
gp-271	122	6	results	result	NOUN
gp-271	122	7	item	item	NOUN
gp-271	122	8	value	value	NOUN
gp-271	122	9	item	item	NOUN
gp-271	122	10	value	value	NOUN
gp-271	122	11	mcfadden	mcfadden	PROPN
gp-271	122	12	r	r	X
gp-271	122	13	-	-	PUNCT
gp-271	122	14	squared	square	VERB
gp-271	122	15	0.221547	0.221547	NUM
gp-271	122	16	mean	mean	NOUN
gp-271	122	17	dependent	dependent	ADJ
gp-271	122	18	var	var	NOUN
gp-271	122	19	0.652308	0.652308	NUM
gp-271	122	20	s.d	s.d	PROPN
gp-271	122	21	.	.	PUNCT
gp-271	123	1	dependent	dependent	ADJ
gp-271	123	2	var	var	NOUN
gp-271	123	3	0.476972	0.476972	NUM
gp-271	123	4	s.e	s.e	PROPN
gp-271	123	5	.	.	PROPN
gp-271	123	6	of	of	ADP
gp-271	123	7	regression	regression	NOUN
gp-271	123	8	0.407726	0.407726	NUM
gp-271	123	9	akaike	akaike	ADJ
gp-271	123	10	info	info	NOUN
gp-271	123	11	criterion	criterion	NOUN
gp-271	123	12	1.024233	1.024233	NUM
gp-271	123	13	sum	sum	NOUN
gp-271	123	14	squared	square	VERB
gp-271	123	15	resid	resid	NOUN
gp-271	123	16	53.52934	53.52934	NUM
gp-271	123	17	schwarz	schwarz	NOUN
gp-271	123	18	criterion	criterion	NOUN
gp-271	123	19	1.059160	1.059160	NUM
gp-271	123	20	log	log	NOUN
gp-271	123	21	likelihood	likelihood	NOUN
gp-271	123	22	-163.4378	-163.4378	ADJ
gp-271	123	23	hannan	hannan	PROPN
gp-271	123	24	-	-	PUNCT
gp-271	123	25	quinn	quinn	PROPN
gp-271	123	26	criter	criter	NOUN
gp-271	123	27	.	.	PUNCT
gp-271	124	1	1.038172	1.038172	NUM
gp-271	124	2	deviance	deviance	NOUN
gp-271	124	3	326.8756	326.8756	NUM
gp-271	124	4	restr	restr	NOUN
gp-271	124	5	.	.	PUNCT
gp-271	125	1	deviance	deviance	NOUN
gp-271	125	2	419.9041	419.9041	NUM
gp-271	125	3	restr	restr	NOUN
gp-271	125	4	.	.	PUNCT
gp-271	126	1	log	log	NOUN
gp-271	126	2	likelihood	likelihood	NOUN
gp-271	126	3	-209.9521	-209.9521	VERB
gp-271	126	4	lr	lr	PROPN
gp-271	126	5	statistic	statistic	NOUN
gp-271	126	6	93.02851	93.02851	NUM
gp-271	126	7	avg	avg	PROPN
gp-271	126	8	.	.	PROPN
gp-271	127	1	log	log	PROPN
gp-271	127	2	likelihood	likelihood	PROPN
gp-271	127	3	-0.502886	-0.502886	ADJ
gp-271	127	4	prob	prob	NOUN
gp-271	127	5	(	(	PUNCT
gp-271	127	6	lr	lr	PROPN
gp-271	127	7	statistic	statistic	NOUN
gp-271	127	8	)	)	PUNCT
gp-271	127	9	0.000000	0.000000	NUM
gp-271	127	10	source	source	NOUN
gp-271	127	11	:	:	PUNCT
gp-271	127	12	eviews	eviews	PROPN
gp-271	127	13	results	result	NOUN
gp-271	127	14	(	(	PUNCT
gp-271	127	15	2025	2025	NUM
gp-271	127	16	)	)	PUNCT
gp-271	127	17	according	accord	VERB
gp-271	127	18	to	to	ADP
gp-271	127	19	the	the	DET
gp-271	127	20	coefficient	coefficient	NOUN
gp-271	127	21	of	of	ADP
gp-271	127	22	determination	determination	NOUN
gp-271	127	23	results	result	NOUN
gp-271	127	24	,	,	PUNCT
gp-271	127	25	liquidity	liquidity	NOUN
gp-271	127	26	and	and	CCONJ
gp-271	127	27	operating	operate	VERB
gp-271	127	28	cash	cash	NOUN
gp-271	127	29	flow	flow	NOUN
gp-271	127	30	are	be	AUX
gp-271	127	31	both	both	ADV
gp-271	127	32	capable	capable	ADJ
gp-271	127	33	of	of	ADP
gp-271	127	34	influencing	influence	VERB
gp-271	127	35	variations	variation	NOUN
gp-271	127	36	in	in	ADP
gp-271	127	37	financial	financial	ADJ
gp-271	127	38	distress	distress	NOUN
gp-271	127	39	.	.	PUNCT
gp-271	128	1	the	the	DET
gp-271	128	2	mcfadden	mcfadden	PROPN
gp-271	128	3	r	r	PROPN
gp-271	128	4	-	-	PUNCT
gp-271	128	5	square	square	ADJ
gp-271	128	6	value	value	NOUN
gp-271	128	7	stands	stand	VERB
gp-271	128	8	at	at	ADP
gp-271	128	9	0.221547	0.221547	NUM
gp-271	128	10	,	,	PUNCT
gp-271	128	11	revealing	reveal	VERB
gp-271	128	12	that	that	SCONJ
gp-271	128	13	22.15	22.15	NUM
gp-271	128	14	%	%	NOUN
gp-271	128	15	of	of	ADP
gp-271	128	16	the	the	DET
gp-271	128	17	fluctuations	fluctuation	NOUN
gp-271	128	18	in	in	ADP
gp-271	128	19	financial	financial	ADJ
gp-271	128	20	distress	distress	NOUN
gp-271	128	21	are	be	AUX
gp-271	128	22	explained	explain	VERB
gp-271	128	23	by	by	ADP
gp-271	128	24	the	the	DET
gp-271	128	25	independent	independent	ADJ
gp-271	128	26	variables	variable	NOUN
gp-271	128	27	in	in	ADP
gp-271	128	28	the	the	DET
gp-271	128	29	model	model	NOUN
gp-271	128	30	.	.	PUNCT
gp-271	129	1	nevertheless	nevertheless	ADV
gp-271	129	2	,	,	PUNCT
gp-271	129	3	a	a	DET
gp-271	129	4	substantial	substantial	ADJ
gp-271	129	5	portion	portion	NOUN
gp-271	129	6	of	of	ADP
gp-271	129	7	the	the	DET
gp-271	129	8	variability	variability	NOUN
gp-271	129	9	,	,	PUNCT
gp-271	129	10	approximately	approximately	ADV
gp-271	129	11	77.85	77.85	NUM
gp-271	129	12	%	%	NOUN
gp-271	129	13	,	,	PUNCT
gp-271	129	14	remains	remain	VERB
gp-271	129	15	unexplained	unexplained	ADJ
gp-271	129	16	and	and	CCONJ
gp-271	129	17	may	may	AUX
gp-271	129	18	be	be	AUX
gp-271	129	19	attributed	attribute	VERB
gp-271	129	20	to	to	ADP
gp-271	129	21	other	other	ADJ
gp-271	129	22	external	external	ADJ
gp-271	129	23	or	or	CCONJ
gp-271	129	24	unobserved	unobserved	ADJ
gp-271	129	25	factors	factor	NOUN
gp-271	129	26	.	.	PUNCT
gp-271	130	1	table	table	NOUN
gp-271	130	2	5	5	NUM
gp-271	130	3	.	.	X
gp-271	130	4	hypothesis	hypothesis	NOUN
gp-271	130	5	test	test	NOUN
gp-271	130	6	results	result	VERB
gp-271	130	7	variable	variable	ADJ
gp-271	130	8	coefficient	coefficient	NOUN
gp-271	130	9	std	std	NOUN
gp-271	130	10	.	.	PUNCT
gp-271	131	1	error	error	NOUN
gp-271	131	2	z	z	NOUN
gp-271	131	3	-	-	PUNCT
gp-271	131	4	statistic	statistic	ADJ
gp-271	131	5	prob	prob	NOUN
gp-271	131	6	.	.	PUNCT
gp-271	132	1	c	c	NOUN
gp-271	132	2	2.218307	2.218307	NUM
gp-271	132	3	0.271810	0.271810	NUM
gp-271	132	4	8.161248	8.161248	NUM
gp-271	132	5	0.0000	0.0000	NUM
gp-271	132	6	lq	lq	NOUN
gp-271	132	7	-0.655738	-0.655738	NOUN
gp-271	132	8	0.112339	0.112339	NUM
gp-271	132	9	-5.837133	-5.837133	VERB
gp-271	132	10	0.0000	0.0000	NUM
gp-271	132	11	cf	cf	NOUN
gp-271	132	12	-1.601732	-1.601732	NOUN
gp-271	132	13	0.391546	0.391546	NUM
gp-271	132	14	-4.090792	-4.090792	NOUN
gp-271	132	15	0.0000	0.0000	NUM
gp-271	132	16	fs	fs	ADP
gp-271	132	17	0.381689	0.381689	NUM
gp-271	132	18	0.125988	0.125988	NUM
gp-271	132	19	3.029565	3.029565	NUM
gp-271	132	20	0.0024	0.0024	NUM
gp-271	132	21	lq*fs	lq*fs	NOUN
gp-271	132	22	-0.145133	-0.145133	VERB
gp-271	132	23	0.051891	0.051891	NUM
gp-271	132	24	-2.796852	-2.796852	NOUN
gp-271	132	25	0.0052	0.0052	NUM
gp-271	132	26	cf*fs	cf*f	NOUN
gp-271	132	27	-0.166644	-0.166644	VERB
gp-271	133	1	0.217062	0.217062	PRON
gp-271	133	2	-0.767727	-0.767727	NOUN
gp-271	133	3	0.4426	0.4426	NUM
gp-271	133	4	source	source	NOUN
gp-271	133	5	:	:	PUNCT
gp-271	133	6	eviews	eviews	PROPN
gp-271	133	7	results	result	NOUN
gp-271	133	8	(	(	PUNCT
gp-271	133	9	2025	2025	NUM
gp-271	133	10	)	)	PUNCT
gp-271	133	11	table	table	NOUN
gp-271	133	12	5	5	NUM
gp-271	133	13	presents	present	VERB
gp-271	133	14	the	the	DET
gp-271	133	15	results	result	NOUN
gp-271	133	16	of	of	ADP
gp-271	133	17	the	the	DET
gp-271	133	18	hypothesis	hypothesis	NOUN
gp-271	133	19	testing	testing	NOUN
gp-271	133	20	,	,	PUNCT
gp-271	133	21	including	include	VERB
gp-271	133	22	the	the	DET
gp-271	133	23	coefficient	coefficient	NOUN
gp-271	133	24	,	,	PUNCT
gp-271	133	25	standard	standard	ADJ
gp-271	133	26	error	error	NOUN
gp-271	133	27	,	,	PUNCT
gp-271	133	28	z	z	NOUN
gp-271	133	29	-	-	PUNCT
gp-271	133	30	statistic	statistic	ADJ
gp-271	133	31	and	and	CCONJ
gp-271	133	32	p	p	NOUN
gp-271	133	33	-	-	PUNCT
gp-271	133	34	value	value	NOUN
gp-271	133	35	.	.	PUNCT
gp-271	134	1	the	the	DET
gp-271	134	2	coefficient	coefficient	NOUN
gp-271	134	3	reflects	reflect	VERB
gp-271	134	4	the	the	DET
gp-271	134	5	direction	direction	NOUN
gp-271	134	6	of	of	ADP
gp-271	134	7	the	the	DET
gp-271	134	8	relationship	relationship	NOUN
gp-271	134	9	whether	whether	SCONJ
gp-271	134	10	it	it	PRON
gp-271	134	11	is	be	AUX
gp-271	134	12	positive	positive	ADJ
gp-271	134	13	or	or	CCONJ
gp-271	134	14	negative	negative	ADJ
gp-271	134	15	.	.	PUNCT
gp-271	135	1	this	this	DET
gp-271	135	2	study	study	NOUN
gp-271	135	3	applies	apply	VERB
gp-271	135	4	to	to	ADP
gp-271	135	5	a	a	DET
gp-271	135	6	significant	significant	ADJ
gp-271	135	7	level	level	NOUN
gp-271	135	8	of	of	ADP
gp-271	135	9	0.05	0.05	NUM
gp-271	135	10	,	,	PUNCT
gp-271	135	11	meaning	mean	VERB
gp-271	135	12	that	that	SCONJ
gp-271	135	13	a	a	DET
gp-271	135	14	p	p	NOUN
gp-271	135	15	-	-	PUNCT
gp-271	135	16	value	value	NOUN
gp-271	135	17	below	below	ADP
gp-271	135	18	0.05	0.05	NUM
gp-271	135	19	indicates	indicate	VERB
gp-271	135	20	a	a	DET
gp-271	135	21	statistically	statistically	ADV
gp-271	135	22	significant	significant	ADJ
gp-271	135	23	relationship	relationship	NOUN
gp-271	135	24	.	.	PUNCT
gp-271	136	1	the	the	DET
gp-271	136	2	purpose	purpose	NOUN
gp-271	136	3	of	of	ADP
gp-271	136	4	simultaneous	simultaneous	ADJ
gp-271	136	5	testing	testing	NOUN
gp-271	136	6	is	be	AUX
gp-271	136	7	to	to	PART
gp-271	136	8	determine	determine	VERB
gp-271	136	9	whether	whether	SCONJ
gp-271	136	10	liquidity	liquidity	NOUN
gp-271	136	11	and	and	CCONJ
gp-271	136	12	operating	operate	VERB
gp-271	136	13	cash	cash	NOUN
gp-271	136	14	flow	flow	NOUN
gp-271	136	15	jointly	jointly	ADV
gp-271	136	16	affect	affect	VERB
gp-271	136	17	financial	financial	ADJ
gp-271	136	18	distress	distress	NOUN
gp-271	136	19	.	.	PUNCT
gp-271	137	1	based	base	VERB
gp-271	137	2	on	on	ADP
gp-271	137	3	the	the	DET
gp-271	137	4	prob(lr	prob(lr	PROPN
gp-271	137	5	statistic	statistic	NOUN
gp-271	137	6	)	)	PUNCT
gp-271	137	7	value	value	NOUN
gp-271	137	8	of	of	ADP
gp-271	137	9	0.000000	0.000000	NUM
gp-271	137	10	,	,	PUNCT
gp-271	137	11	which	which	PRON
gp-271	137	12	is	be	AUX
gp-271	137	13	less	less	ADJ
gp-271	137	14	than	than	ADP
gp-271	137	15	the	the	DET
gp-271	137	16	significance	significance	NOUN
gp-271	137	17	level	level	NOUN
gp-271	137	18	of	of	ADP
gp-271	137	19	0.05	0.05	NUM
gp-271	137	20	,	,	PUNCT
gp-271	137	21	it	it	PRON
gp-271	137	22	can	can	AUX
gp-271	137	23	be	be	AUX
gp-271	137	24	concluded	conclude	VERB
gp-271	137	25	that	that	SCONJ
gp-271	137	26	the	the	DET
gp-271	137	27	null	null	ADJ
gp-271	137	28	hypothesis	hypothesis	NOUN
gp-271	137	29	(	(	PUNCT
gp-271	137	30	h0	h0	PROPN
gp-271	137	31	)	)	PUNCT
gp-271	137	32	is	be	AUX
gp-271	137	33	rejected	reject	VERB
gp-271	137	34	,	,	PUNCT
gp-271	137	35	and	and	CCONJ
gp-271	137	36	the	the	DET
gp-271	137	37	alternative	alternative	ADJ
gp-271	137	38	hypothesis	hypothesis	NOUN
gp-271	137	39	(	(	PUNCT
gp-271	137	40	h1	h1	PROPN
gp-271	137	41	)	)	PUNCT
gp-271	137	42	is	be	AUX
gp-271	137	43	accepted	accept	VERB
gp-271	137	44	.	.	PUNCT
gp-271	138	1	this	this	PRON
gp-271	138	2	indicates	indicate	VERB
gp-271	138	3	that	that	SCONJ
gp-271	138	4	all	all	DET
gp-271	138	5	independent	independent	ADJ
gp-271	138	6	variables	variable	NOUN
gp-271	138	7	(	(	PUNCT
gp-271	138	8	liquidity	liquidity	NOUN
gp-271	138	9	and	and	CCONJ
gp-271	138	10	operating	operate	VERB
gp-271	138	11	cash	cash	NOUN
gp-271	138	12	flow	flow	NOUN
gp-271	138	13	)	)	PUNCT
gp-271	138	14	simultaneously	simultaneously	ADV
gp-271	138	15	have	have	VERB
gp-271	138	16	a	a	DET
gp-271	138	17	significant	significant	ADJ
gp-271	138	18	effect	effect	NOUN
gp-271	138	19	on	on	ADP
gp-271	138	20	the	the	DET
gp-271	138	21	dependent	dependent	ADJ
gp-271	138	22	variable	variable	NOUN
gp-271	138	23	,	,	PUNCT
gp-271	138	24	financial	financial	ADJ
gp-271	138	25	distress	distress	NOUN
gp-271	138	26	.	.	PUNCT
gp-271	139	1	the	the	DET
gp-271	139	2	liquidity	liquidity	NOUN
gp-271	139	3	variable	variable	NOUN
gp-271	139	4	’s	’s	PART
gp-271	139	5	regression	regression	NOUN
gp-271	139	6	coefficients	coefficient	NOUN
gp-271	139	7	value	value	NOUN
gp-271	139	8	shows	show	VERB
gp-271	139	9	a	a	DET
gp-271	139	10	negative	negative	ADJ
gp-271	139	11	and	and	CCONJ
gp-271	139	12	significant	significant	ADJ
gp-271	139	13	effect	effect	NOUN
gp-271	139	14	of	of	ADP
gp-271	139	15	liquidity	liquidity	NOUN
gp-271	139	16	on	on	ADP
gp-271	139	17	financial	financial	ADJ
gp-271	139	18	distress	distress	NOUN
gp-271	139	19	.	.	PUNCT
gp-271	140	1	each	each	DET
gp-271	140	2	unit	unit	NOUN
gp-271	140	3	increase	increase	VERB
gp-271	140	4	in	in	ADP
gp-271	140	5	financial	financial	ADJ
gp-271	140	6	distress	distress	NOUN
gp-271	140	7	results	result	NOUN
gp-271	140	8	in	in	ADP
gp-271	140	9	an	an	DET
gp-271	140	10	increase	increase	NOUN
gp-271	140	11	of	of	ADP
gp-271	140	12	financial	financial	ADJ
gp-271	140	13	distress	distress	NOUN
gp-271	140	14	in	in	ADP
gp-271	140	15	consumer	consumer	NOUN
gp-271	140	16	cyclicals	cyclical	NOUN
gp-271	140	17	:	:	PUNCT
gp-271	140	18	how	how	SCONJ
gp-271	140	19	liquidity	liquidity	NOUN
gp-271	140	20	and	and	CCONJ
gp-271	140	21	operating	operate	VERB
gp-271	140	22	cash	cash	NOUN
gp-271	140	23	flow	flow	NOUN
gp-271	140	24	shape	shape	NOUN
gp-271	140	25	resilience	resilience	NOUN
gp-271	140	26	1531	1531	NUM
gp-271	140	27	0.655	0.655	NUM
gp-271	140	28	units	unit	NOUN
gp-271	140	29	in	in	ADP
gp-271	140	30	the	the	DET
gp-271	140	31	company	company	NOUN
gp-271	140	32	’s	’s	PART
gp-271	140	33	financial	financial	ADJ
gp-271	140	34	distress	distress	NOUN
gp-271	140	35	.	.	PUNCT
gp-271	141	1	the	the	DET
gp-271	141	2	negative	negative	ADJ
gp-271	141	3	coefficients	coefficient	NOUN
gp-271	141	4	(	(	PUNCT
gp-271	141	5	-0.655	-0.655	X
gp-271	141	6	)	)	PUNCT
gp-271	141	7	show	show	VERB
gp-271	141	8	that	that	SCONJ
gp-271	141	9	the	the	DET
gp-271	141	10	likelihood	likelihood	NOUN
gp-271	141	11	of	of	ADP
gp-271	141	12	the	the	DET
gp-271	141	13	company	company	NOUN
gp-271	141	14	filing	filing	NOUN
gp-271	141	15	for	for	ADP
gp-271	141	16	bankruptcy	bankruptcy	NOUN
gp-271	141	17	decreases	decrease	NOUN
gp-271	141	18	as	as	ADP
gp-271	141	19	the	the	DET
gp-271	141	20	liquidity	liquidity	NOUN
gp-271	141	21	value	value	NOUN
gp-271	141	22	increases	increase	NOUN
gp-271	141	23	.	.	PUNCT
gp-271	142	1	this	this	DET
gp-271	142	2	finding	finding	NOUN
gp-271	142	3	supports	support	VERB
gp-271	142	4	hypothesis	hypothesis	NOUN
gp-271	142	5	h1.2	h1.2	NOUN
gp-271	142	6	and	and	CCONJ
gp-271	142	7	aligns	align	VERB
gp-271	142	8	with	with	ADP
gp-271	142	9	the	the	DET
gp-271	142	10	theory	theory	NOUN
gp-271	142	11	that	that	SCONJ
gp-271	142	12	higher	high	ADJ
gp-271	142	13	liquidity	liquidity	NOUN
gp-271	142	14	levels	level	NOUN
gp-271	142	15	reduce	reduce	VERB
gp-271	142	16	the	the	DET
gp-271	142	17	risk	risk	NOUN
gp-271	142	18	of	of	ADP
gp-271	142	19	financial	financial	ADJ
gp-271	142	20	distress	distress	NOUN
gp-271	142	21	.	.	PUNCT
gp-271	143	1	companies	company	NOUN
gp-271	143	2	with	with	ADP
gp-271	143	3	strong	strong	ADJ
gp-271	143	4	liquidity	liquidity	NOUN
gp-271	143	5	,	,	PUNCT
gp-271	143	6	indicated	indicate	VERB
gp-271	143	7	by	by	ADP
gp-271	143	8	current	current	ADJ
gp-271	143	9	ratios	ratio	NOUN
gp-271	143	10	consistently	consistently	ADV
gp-271	143	11	above	above	ADP
gp-271	143	12	industry	industry	NOUN
gp-271	143	13	averages	average	NOUN
gp-271	143	14	,	,	PUNCT
gp-271	143	15	demonstrate	demonstrate	VERB
gp-271	143	16	greater	great	ADJ
gp-271	143	17	ability	ability	NOUN
gp-271	143	18	to	to	PART
gp-271	143	19	meet	meet	VERB
gp-271	143	20	short	short	ADJ
gp-271	143	21	-	-	PUNCT
gp-271	143	22	term	term	NOUN
gp-271	143	23	liabilities	liability	NOUN
gp-271	143	24	,	,	PUNCT
gp-271	143	25	maintain	maintain	VERB
gp-271	143	26	operational	operational	ADJ
gp-271	143	27	stability	stability	NOUN
gp-271	143	28	,	,	PUNCT
gp-271	143	29	and	and	CCONJ
gp-271	143	30	withstand	withstand	VERB
gp-271	143	31	macroeconomic	macroeconomic	ADJ
gp-271	143	32	shocks	shock	NOUN
gp-271	143	33	.	.	PUNCT
gp-271	144	1	for	for	ADP
gp-271	144	2	example	example	NOUN
gp-271	144	3	,	,	PUNCT
gp-271	144	4	pt	pt	PROPN
gp-271	144	5	selamat	selamat	PROPN
gp-271	144	6	sempurna	sempurna	PROPN
gp-271	144	7	tbk	tbk	PROPN
gp-271	144	8	and	and	CCONJ
gp-271	144	9	pt	pt	PROPN
gp-271	144	10	indospring	indospring	NOUN
gp-271	144	11	tbk	tbk	NOUN
gp-271	144	12	maintained	maintain	VERB
gp-271	144	13	current	current	ADJ
gp-271	144	14	ratios	ratio	NOUN
gp-271	144	15	above	above	ADP
gp-271	144	16	4	4	NUM
gp-271	144	17	up	up	ADV
gp-271	144	18	to	to	PART
gp-271	144	19	6	6	NUM
gp-271	144	20	over	over	ADP
gp-271	144	21	five	five	NUM
gp-271	144	22	consecutive	consecutive	ADJ
gp-271	144	23	years	year	NOUN
gp-271	144	24	and	and	CCONJ
gp-271	144	25	showed	show	VERB
gp-271	144	26	no	no	DET
gp-271	144	27	signs	sign	NOUN
gp-271	144	28	of	of	ADP
gp-271	144	29	distress	distress	NOUN
gp-271	144	30	during	during	ADP
gp-271	144	31	the	the	DET
gp-271	144	32	study	study	NOUN
gp-271	144	33	period	period	NOUN
gp-271	144	34	.	.	PUNCT
gp-271	145	1	this	this	PRON
gp-271	145	2	reinforces	reinforce	VERB
gp-271	145	3	the	the	DET
gp-271	145	4	role	role	NOUN
gp-271	145	5	of	of	ADP
gp-271	145	6	liquidity	liquidity	NOUN
gp-271	145	7	as	as	ADP
gp-271	145	8	a	a	DET
gp-271	145	9	buffer	buffer	NOUN
gp-271	145	10	during	during	ADP
gp-271	145	11	uncertain	uncertain	ADJ
gp-271	145	12	conditions	condition	NOUN
gp-271	145	13	.	.	PUNCT
gp-271	146	1	according	accord	VERB
gp-271	146	2	to	to	ADP
gp-271	146	3	signaling	signal	VERB
gp-271	146	4	theory	theory	NOUN
gp-271	146	5	,	,	PUNCT
gp-271	146	6	a	a	DET
gp-271	146	7	high	high	ADJ
gp-271	146	8	liquidity	liquidity	NOUN
gp-271	146	9	ratio	ratio	NOUN
gp-271	146	10	also	also	ADV
gp-271	146	11	serves	serve	VERB
gp-271	146	12	as	as	ADP
gp-271	146	13	a	a	DET
gp-271	146	14	positive	positive	ADJ
gp-271	146	15	signal	signal	NOUN
gp-271	146	16	to	to	ADP
gp-271	146	17	external	external	ADJ
gp-271	146	18	stakeholders	stakeholder	NOUN
gp-271	146	19	,	,	PUNCT
gp-271	146	20	reflecting	reflect	VERB
gp-271	146	21	sound	sound	ADJ
gp-271	146	22	financial	financial	ADJ
gp-271	146	23	management	management	NOUN
gp-271	146	24	and	and	CCONJ
gp-271	146	25	enhancing	enhance	VERB
gp-271	146	26	investor	investor	NOUN
gp-271	146	27	and	and	CCONJ
gp-271	146	28	creditor	creditor	NOUN
gp-271	146	29	confidence	confidence	NOUN
gp-271	146	30	.	.	PUNCT
gp-271	147	1	these	these	DET
gp-271	147	2	results	result	NOUN
gp-271	147	3	are	be	AUX
gp-271	147	4	consistent	consistent	ADJ
gp-271	147	5	with	with	ADP
gp-271	147	6	previous	previous	ADJ
gp-271	147	7	studies	study	NOUN
gp-271	147	8	by	by	ADP
gp-271	147	9	archanskaia	archanskaia	PROPN
gp-271	147	10	et	et	PROPN
gp-271	147	11	al	al	PROPN
gp-271	147	12	.	.	PROPN
gp-271	148	1	(	(	PUNCT
gp-271	148	2	2023	2023	NUM
gp-271	148	3	)	)	PUNCT
gp-271	148	4	and	and	CCONJ
gp-271	148	5	szymczyk	szymczyk	VERB
gp-271	148	6	et	et	PROPN
gp-271	148	7	al	al	PROPN
gp-271	148	8	.	.	PROPN
gp-271	149	1	(	(	PUNCT
gp-271	149	2	2022	2022	NUM
gp-271	149	3	)	)	PUNCT
gp-271	149	4	confirming	confirm	VERB
gp-271	149	5	that	that	SCONJ
gp-271	149	6	firms	firm	NOUN
gp-271	149	7	with	with	ADP
gp-271	149	8	higher	high	ADJ
gp-271	149	9	liquidity	liquidity	NOUN
gp-271	149	10	are	be	AUX
gp-271	149	11	more	more	ADV
gp-271	149	12	resilient	resilient	ADJ
gp-271	149	13	to	to	ADP
gp-271	149	14	financial	financial	ADJ
gp-271	149	15	distress	distress	NOUN
gp-271	149	16	due	due	ADP
gp-271	149	17	to	to	ADP
gp-271	149	18	stronger	strong	ADJ
gp-271	149	19	cash	cash	NOUN
gp-271	149	20	flow	flow	NOUN
gp-271	149	21	management	management	NOUN
gp-271	149	22	and	and	CCONJ
gp-271	149	23	financial	financial	ADJ
gp-271	149	24	flexibility	flexibility	NOUN
gp-271	149	25	.	.	PUNCT
gp-271	150	1	the	the	DET
gp-271	150	2	operating	operate	VERB
gp-271	150	3	cash	cash	NOUN
gp-271	150	4	flow	flow	NOUN
gp-271	150	5	variable	variable	NOUN
gp-271	150	6	’s	’s	PART
gp-271	150	7	regression	regression	NOUN
gp-271	150	8	coefficients	coefficient	NOUN
gp-271	150	9	value	value	NOUN
gp-271	150	10	shows	show	VERB
gp-271	150	11	a	a	DET
gp-271	150	12	negative	negative	ADJ
gp-271	150	13	and	and	CCONJ
gp-271	150	14	significant	significant	ADJ
gp-271	150	15	effect	effect	NOUN
gp-271	150	16	of	of	ADP
gp-271	150	17	operating	operate	VERB
gp-271	150	18	cash	cash	NOUN
gp-271	150	19	flow	flow	NOUN
gp-271	150	20	on	on	ADP
gp-271	150	21	financial	financial	ADJ
gp-271	150	22	distress	distress	NOUN
gp-271	150	23	.	.	PUNCT
gp-271	151	1	this	this	DET
gp-271	151	2	finding	finding	NOUN
gp-271	151	3	confirms	confirm	VERB
gp-271	151	4	hypothesis	hypothesis	NOUN
gp-271	151	5	h1.3	h1.3	PROPN
gp-271	151	6	,	,	PUNCT
gp-271	151	7	which	which	PRON
gp-271	151	8	states	state	VERB
gp-271	151	9	that	that	SCONJ
gp-271	151	10	operating	operate	VERB
gp-271	151	11	cash	cash	NOUN
gp-271	151	12	flow	flow	NOUN
gp-271	151	13	has	have	VERB
gp-271	151	14	a	a	DET
gp-271	151	15	negative	negative	ADJ
gp-271	151	16	and	and	CCONJ
gp-271	151	17	significant	significant	ADJ
gp-271	151	18	influence	influence	NOUN
gp-271	151	19	on	on	ADP
gp-271	151	20	financial	financial	ADJ
gp-271	151	21	distress	distress	NOUN
gp-271	151	22	.	.	PUNCT
gp-271	152	1	a	a	DET
gp-271	152	2	higher	high	ADJ
gp-271	152	3	level	level	NOUN
gp-271	152	4	of	of	ADP
gp-271	152	5	cash	cash	NOUN
gp-271	152	6	flow	flow	NOUN
gp-271	152	7	generated	generate	VERB
gp-271	152	8	from	from	ADP
gp-271	152	9	operating	operate	VERB
gp-271	152	10	activities	activity	NOUN
gp-271	152	11	indicates	indicate	VERB
gp-271	152	12	that	that	SCONJ
gp-271	152	13	the	the	DET
gp-271	152	14	company	company	NOUN
gp-271	152	15	is	be	AUX
gp-271	152	16	financially	financially	ADV
gp-271	152	17	healthy	healthy	ADJ
gp-271	152	18	and	and	CCONJ
gp-271	152	19	capable	capable	ADJ
gp-271	152	20	of	of	ADP
gp-271	152	21	meeting	meet	VERB
gp-271	152	22	its	its	PRON
gp-271	152	23	short	short	ADJ
gp-271	152	24	-	-	PUNCT
gp-271	152	25	term	term	NOUN
gp-271	152	26	obligations	obligation	NOUN
gp-271	152	27	without	without	ADP
gp-271	152	28	relying	rely	VERB
gp-271	152	29	heavily	heavily	ADV
gp-271	152	30	on	on	ADP
gp-271	152	31	external	external	ADJ
gp-271	152	32	financing	financing	NOUN
gp-271	152	33	.	.	PUNCT
gp-271	153	1	for	for	ADP
gp-271	153	2	instance	instance	NOUN
gp-271	153	3	,	,	PUNCT
gp-271	153	4	pt	pt	PROPN
gp-271	153	5	selamat	selamat	PROPN
gp-271	153	6	sempurna	sempurna	PROPN
gp-271	153	7	tbk	tbk	PROPN
gp-271	153	8	and	and	CCONJ
gp-271	153	9	pt	pt	PROPN
gp-271	153	10	ace	ace	PROPN
gp-271	153	11	hardware	hardware	NOUN
gp-271	153	12	indonesia	indonesia	PROPN
gp-271	153	13	tbk	tbk	PROPN
gp-271	153	14	maintained	maintain	VERB
gp-271	153	15	consistently	consistently	ADV
gp-271	153	16	strong	strong	ADJ
gp-271	153	17	and	and	CCONJ
gp-271	153	18	positive	positive	ADJ
gp-271	153	19	operating	operate	VERB
gp-271	153	20	cash	cash	NOUN
gp-271	153	21	flows	flow	NOUN
gp-271	153	22	throughout	throughout	ADP
gp-271	153	23	the	the	DET
gp-271	153	24	2019–2023	2019–2023	NUM
gp-271	153	25	period	period	NOUN
gp-271	153	26	and	and	CCONJ
gp-271	153	27	did	do	AUX
gp-271	153	28	not	not	PART
gp-271	153	29	experience	experience	VERB
gp-271	153	30	financial	financial	ADJ
gp-271	153	31	distress	distress	NOUN
gp-271	153	32	.	.	PUNCT
gp-271	154	1	in	in	ADP
gp-271	154	2	contrast	contrast	NOUN
gp-271	154	3	,	,	PUNCT
gp-271	154	4	companies	company	NOUN
gp-271	154	5	such	such	ADJ
gp-271	154	6	as	as	ADP
gp-271	154	7	pt	pt	PROPN
gp-271	154	8	satria	satria	PROPN
gp-271	154	9	mega	mega	PROPN
gp-271	154	10	kencana	kencana	PROPN
gp-271	154	11	tbk	tbk	PROPN
gp-271	154	12	and	and	CCONJ
gp-271	154	13	pt	pt	PROPN
gp-271	154	14	hartadinata	hartadinata	PROPN
gp-271	154	15	abadi	abadi	PROPN
gp-271	154	16	tbk	tbk	PROPN
gp-271	154	17	,	,	PUNCT
gp-271	154	18	which	which	PRON
gp-271	154	19	recorded	record	VERB
gp-271	154	20	negative	negative	ADJ
gp-271	154	21	operating	operate	VERB
gp-271	154	22	cash	cash	NOUN
gp-271	154	23	flows	flow	NOUN
gp-271	154	24	over	over	ADP
gp-271	154	25	several	several	ADJ
gp-271	154	26	years	year	NOUN
gp-271	154	27	,	,	PUNCT
gp-271	154	28	experienced	experience	VERB
gp-271	154	29	financial	financial	ADJ
gp-271	154	30	distress	distress	NOUN
gp-271	154	31	,	,	PUNCT
gp-271	154	32	highlighting	highlight	VERB
gp-271	154	33	a	a	DET
gp-271	154	34	clear	clear	ADJ
gp-271	154	35	correlation	correlation	NOUN
gp-271	154	36	between	between	ADP
gp-271	154	37	weak	weak	ADJ
gp-271	154	38	operational	operational	ADJ
gp-271	154	39	cash	cash	NOUN
gp-271	154	40	flows	flow	NOUN
gp-271	154	41	and	and	CCONJ
gp-271	154	42	financial	financial	ADJ
gp-271	154	43	pressure	pressure	NOUN
gp-271	154	44	.	.	PUNCT
gp-271	155	1	from	from	ADP
gp-271	155	2	a	a	DET
gp-271	155	3	signaling	signal	VERB
gp-271	155	4	theory	theory	NOUN
gp-271	155	5	perspective	perspective	NOUN
gp-271	155	6	,	,	PUNCT
gp-271	155	7	strong	strong	ADJ
gp-271	155	8	operating	operate	VERB
gp-271	155	9	cash	cash	NOUN
gp-271	155	10	flow	flow	NOUN
gp-271	155	11	serves	serve	VERB
gp-271	155	12	as	as	ADP
gp-271	155	13	a	a	DET
gp-271	155	14	positive	positive	ADJ
gp-271	155	15	signal	signal	NOUN
gp-271	155	16	to	to	ADP
gp-271	155	17	investors	investor	NOUN
gp-271	155	18	and	and	CCONJ
gp-271	155	19	creditors	creditor	NOUN
gp-271	155	20	,	,	PUNCT
gp-271	155	21	reflecting	reflect	VERB
gp-271	155	22	stable	stable	ADJ
gp-271	155	23	core	core	NOUN
gp-271	155	24	business	business	NOUN
gp-271	155	25	performance	performance	NOUN
gp-271	155	26	and	and	CCONJ
gp-271	155	27	managerial	managerial	ADJ
gp-271	155	28	effectiveness	effectiveness	NOUN
gp-271	155	29	.	.	PUNCT
gp-271	156	1	moreover	moreover	ADV
gp-271	156	2	,	,	PUNCT
gp-271	156	3	operating	operate	VERB
gp-271	156	4	cash	cash	NOUN
gp-271	156	5	flow	flow	NOUN
gp-271	156	6	functions	function	NOUN
gp-271	156	7	as	as	ADP
gp-271	156	8	a	a	DET
gp-271	156	9	key	key	ADJ
gp-271	156	10	indicator	indicator	NOUN
gp-271	156	11	in	in	ADP
gp-271	156	12	early	early	ADJ
gp-271	156	13	warning	warning	NOUN
gp-271	156	14	systems	system	NOUN
gp-271	156	15	,	,	PUNCT
gp-271	156	16	enabling	enable	VERB
gp-271	156	17	firms	firm	NOUN
gp-271	156	18	to	to	PART
gp-271	156	19	detect	detect	VERB
gp-271	156	20	and	and	CCONJ
gp-271	156	21	mitigate	mitigate	VERB
gp-271	156	22	financial	financial	ADJ
gp-271	156	23	threats	threat	NOUN
gp-271	156	24	before	before	SCONJ
gp-271	156	25	they	they	PRON
gp-271	156	26	escalate	escalate	VERB
gp-271	156	27	.	.	PUNCT
gp-271	157	1	unlike	unlike	ADP
gp-271	157	2	accounting	accounting	NOUN
gp-271	157	3	profits	profit	NOUN
gp-271	157	4	,	,	PUNCT
gp-271	157	5	which	which	PRON
gp-271	157	6	can	can	AUX
gp-271	157	7	be	be	AUX
gp-271	157	8	influenced	influence	VERB
gp-271	157	9	by	by	ADP
gp-271	157	10	non	non	ADJ
gp-271	157	11	-	-	ADJ
gp-271	157	12	cash	cash	ADJ
gp-271	157	13	items	item	NOUN
gp-271	157	14	or	or	CCONJ
gp-271	157	15	accounting	accounting	NOUN
gp-271	157	16	policies	policy	NOUN
gp-271	157	17	,	,	PUNCT
gp-271	157	18	operating	operate	VERB
gp-271	157	19	cash	cash	NOUN
gp-271	157	20	flow	flow	NOUN
gp-271	157	21	provides	provide	VERB
gp-271	157	22	a	a	DET
gp-271	157	23	more	more	ADV
gp-271	157	24	reliable	reliable	ADJ
gp-271	157	25	basis	basis	NOUN
gp-271	157	26	for	for	ADP
gp-271	157	27	assessing	assess	VERB
gp-271	157	28	financial	financial	ADJ
gp-271	157	29	health	health	NOUN
gp-271	157	30	.	.	PUNCT
gp-271	158	1	consequently	consequently	ADV
gp-271	158	2	,	,	PUNCT
gp-271	158	3	investors	investor	NOUN
gp-271	158	4	tend	tend	VERB
gp-271	158	5	to	to	PART
gp-271	158	6	place	place	VERB
gp-271	158	7	greater	great	ADJ
gp-271	158	8	trust	trust	NOUN
gp-271	158	9	in	in	ADP
gp-271	158	10	a	a	DET
gp-271	158	11	firm	firm	NOUN
gp-271	158	12	’s	’s	PART
gp-271	158	13	cash	cash	NOUN
gp-271	158	14	-	-	PUNCT
gp-271	158	15	generating	generate	VERB
gp-271	158	16	ability	ability	NOUN
gp-271	158	17	when	when	SCONJ
gp-271	158	18	evaluating	evaluate	VERB
gp-271	158	19	creditworthiness	creditworthiness	NOUN
gp-271	158	20	and	and	CCONJ
gp-271	158	21	long	long	ADJ
gp-271	158	22	-	-	PUNCT
gp-271	158	23	term	term	NOUN
gp-271	158	24	sustainability	sustainability	NOUN
gp-271	158	25	.	.	PUNCT
gp-271	159	1	these	these	DET
gp-271	159	2	findings	finding	NOUN
gp-271	159	3	are	be	AUX
gp-271	159	4	consistent	consistent	ADJ
gp-271	159	5	with	with	ADP
gp-271	159	6	previous	previous	ADJ
gp-271	159	7	studies	study	NOUN
gp-271	159	8	by	by	ADP
gp-271	159	9	phan	phan	PROPN
gp-271	159	10	et	et	PROPN
gp-271	159	11	al	al	PROPN
gp-271	159	12	.	.	PROPN
gp-271	160	1	(	(	PUNCT
gp-271	160	2	2022	2022	NUM
gp-271	160	3	)	)	PUNCT
gp-271	160	4	and	and	CCONJ
gp-271	160	5	putri	putri	ADJ
gp-271	160	6	(	(	PUNCT
gp-271	160	7	2021	2021	NUM
gp-271	160	8	)	)	PUNCT
gp-271	160	9	which	which	PRON
gp-271	160	10	emphasize	emphasize	VERB
gp-271	160	11	the	the	DET
gp-271	160	12	role	role	NOUN
gp-271	160	13	of	of	ADP
gp-271	160	14	operational	operational	ADJ
gp-271	160	15	cash	cash	NOUN
gp-271	160	16	flow	flow	NOUN
gp-271	160	17	in	in	ADP
gp-271	160	18	reducing	reduce	VERB
gp-271	160	19	bankruptcy	bankruptcy	NOUN
gp-271	160	20	risk	risk	NOUN
gp-271	160	21	by	by	ADP
gp-271	160	22	maintaining	maintain	VERB
gp-271	160	23	financial	financial	ADJ
gp-271	160	24	flexibility	flexibility	NOUN
gp-271	160	25	,	,	PUNCT
gp-271	160	26	particularly	particularly	ADV
gp-271	160	27	in	in	ADP
gp-271	160	28	volatile	volatile	ADJ
gp-271	160	29	industries	industry	NOUN
gp-271	160	30	like	like	ADP
gp-271	160	31	consumer	consumer	NOUN
gp-271	160	32	cyclicals	cyclical	NOUN
gp-271	160	33	.	.	PUNCT
gp-271	161	1	the	the	DET
gp-271	161	2	negative	negative	ADJ
gp-271	161	3	and	and	CCONJ
gp-271	161	4	significant	significant	ADJ
gp-271	161	5	moderating	moderate	VERB
gp-271	161	6	effect	effect	NOUN
gp-271	161	7	of	of	ADP
gp-271	161	8	firm	firm	ADJ
gp-271	161	9	size	size	NOUN
gp-271	161	10	on	on	ADP
gp-271	161	11	the	the	DET
gp-271	161	12	relationship	relationship	NOUN
gp-271	161	13	between	between	ADP
gp-271	161	14	liquidity	liquidity	NOUN
gp-271	161	15	and	and	CCONJ
gp-271	161	16	financial	financial	ADJ
gp-271	161	17	distress	distress	NOUN
gp-271	161	18	indicates	indicate	VERB
gp-271	161	19	that	that	SCONJ
gp-271	161	20	larger	large	ADJ
gp-271	161	21	firm	firm	ADJ
gp-271	161	22	size	size	NOUN
gp-271	161	23	weakens	weaken	VERB
gp-271	161	24	this	this	DET
gp-271	161	25	relationship	relationship	NOUN
gp-271	161	26	.	.	PUNCT
gp-271	162	1	this	this	PRON
gp-271	162	2	suggests	suggest	VERB
gp-271	162	3	that	that	SCONJ
gp-271	162	4	having	have	VERB
gp-271	162	5	substantial	substantial	ADJ
gp-271	162	6	assets	asset	NOUN
gp-271	162	7	does	do	AUX
gp-271	162	8	not	not	PART
gp-271	162	9	necessarily	necessarily	ADV
gp-271	162	10	ensure	ensure	VERB
gp-271	162	11	a	a	DET
gp-271	162	12	company	company	NOUN
gp-271	162	13	’s	’s	PART
gp-271	162	14	ability	ability	NOUN
gp-271	162	15	to	to	PART
gp-271	162	16	meet	meet	VERB
gp-271	162	17	its	its	PRON
gp-271	162	18	liabilities	liability	NOUN
gp-271	162	19	and	and	CCONJ
gp-271	162	20	interest	interest	NOUN
gp-271	162	21	payments	payment	NOUN
gp-271	162	22	.	.	PUNCT
gp-271	163	1	larger	large	ADJ
gp-271	163	2	liabilities	liability	NOUN
gp-271	163	3	lead	lead	VERB
gp-271	163	4	to	to	ADP
gp-271	163	5	greater	great	ADJ
gp-271	163	6	interest	interest	NOUN
gp-271	163	7	burdens	burden	NOUN
gp-271	163	8	and	and	CCONJ
gp-271	163	9	when	when	SCONJ
gp-271	163	10	asset	asset	NOUN
gp-271	163	11	levels	level	NOUN
gp-271	163	12	merely	merely	ADV
gp-271	163	13	match	match	VERB
gp-271	163	14	liabilities	liability	NOUN
gp-271	163	15	,	,	PUNCT
gp-271	163	16	firms	firm	NOUN
gp-271	163	17	may	may	AUX
gp-271	163	18	struggle	struggle	VERB
gp-271	163	19	to	to	PART
gp-271	163	20	cover	cover	VERB
gp-271	163	21	interest	interest	NOUN
gp-271	163	22	costs	cost	NOUN
gp-271	163	23	potentially	potentially	ADV
gp-271	163	24	leading	lead	VERB
gp-271	163	25	to	to	ADP
gp-271	163	26	future	future	ADJ
gp-271	163	27	financial	financial	ADJ
gp-271	163	28	distress	distress	NOUN
gp-271	163	29	.	.	PUNCT
gp-271	164	1	cases	case	NOUN
gp-271	164	2	such	such	ADJ
gp-271	164	3	as	as	ADP
gp-271	164	4	pt	pt	PROPN
gp-271	164	5	mnc	mnc	PROPN
gp-271	164	6	land	land	PROPN
gp-271	164	7	tbk	tbk	PROPN
gp-271	164	8	and	and	CCONJ
gp-271	164	9	pt	pt	PROPN
gp-271	164	10	indomobil	indomobil	PROPN
gp-271	164	11	sukses	sukses	PROPN
gp-271	164	12	international	international	ADJ
gp-271	164	13	financial	financial	ADJ
gp-271	164	14	distress	distress	NOUN
gp-271	164	15	in	in	ADP
gp-271	164	16	consumer	consumer	NOUN
gp-271	164	17	cyclicals	cyclical	NOUN
gp-271	164	18	:	:	PUNCT
gp-271	164	19	how	how	SCONJ
gp-271	164	20	liquidity	liquidity	NOUN
gp-271	164	21	and	and	CCONJ
gp-271	164	22	operating	operate	VERB
gp-271	164	23	cash	cash	NOUN
gp-271	164	24	flow	flow	NOUN
gp-271	164	25	shape	shape	NOUN
gp-271	164	26	resilience	resilience	NOUN
gp-271	164	27	1532	1532	NUM
gp-271	164	28	tbk	tbk	PROPN
gp-271	164	29	with	with	ADP
gp-271	164	30	firm	firm	ADJ
gp-271	164	31	size	size	NOUN
gp-271	164	32	values	value	NOUN
gp-271	164	33	exceeding	exceed	VERB
gp-271	164	34	31	31	NUM
gp-271	164	35	,	,	PUNCT
gp-271	164	36	still	still	ADV
gp-271	164	37	experienced	experience	VERB
gp-271	164	38	financial	financial	ADJ
gp-271	164	39	distress	distress	NOUN
gp-271	164	40	despite	despite	SCONJ
gp-271	164	41	maintaining	maintain	VERB
gp-271	164	42	current	current	ADJ
gp-271	164	43	ratios	ratio	NOUN
gp-271	164	44	above	above	ADP
gp-271	164	45	1	1	NUM
gp-271	164	46	.	.	PUNCT
gp-271	165	1	this	this	PRON
gp-271	165	2	suggests	suggest	VERB
gp-271	165	3	that	that	SCONJ
gp-271	165	4	for	for	ADP
gp-271	165	5	large	large	ADJ
gp-271	165	6	-	-	PUNCT
gp-271	165	7	scale	scale	NOUN
gp-271	165	8	companies	company	NOUN
gp-271	165	9	,	,	PUNCT
gp-271	165	10	liquidity	liquidity	NOUN
gp-271	165	11	alone	alone	ADV
gp-271	165	12	is	be	AUX
gp-271	165	13	not	not	PART
gp-271	165	14	a	a	DET
gp-271	165	15	dominant	dominant	ADJ
gp-271	165	16	factor	factor	NOUN
gp-271	165	17	in	in	ADP
gp-271	165	18	avoiding	avoid	VERB
gp-271	165	19	financial	financial	ADJ
gp-271	165	20	difficulties	difficulty	NOUN
gp-271	165	21	due	due	ADP
gp-271	165	22	to	to	ADP
gp-271	165	23	their	their	PRON
gp-271	165	24	access	access	NOUN
gp-271	165	25	to	to	ADP
gp-271	165	26	alternative	alternative	ADJ
gp-271	165	27	funding	funding	NOUN
gp-271	165	28	sources	source	NOUN
gp-271	165	29	such	such	ADJ
gp-271	165	30	as	as	ADP
gp-271	165	31	bank	bank	NOUN
gp-271	165	32	loans	loan	NOUN
gp-271	165	33	,	,	PUNCT
gp-271	165	34	bonds	bond	NOUN
gp-271	165	35	,	,	PUNCT
gp-271	165	36	or	or	CCONJ
gp-271	165	37	equity	equity	NOUN
gp-271	165	38	financing	financing	NOUN
gp-271	165	39	.	.	PUNCT
gp-271	166	1	in	in	ADP
gp-271	166	2	contrast	contrast	NOUN
gp-271	166	3	,	,	PUNCT
gp-271	166	4	smaller	small	ADJ
gp-271	166	5	firms	firm	NOUN
gp-271	166	6	like	like	ADP
gp-271	166	7	pt	pt	X
gp-271	166	8	multi	multi	PROPN
gp-271	166	9	prima	prima	PROPN
gp-271	166	10	sejahtera	sejahtera	PROPN
gp-271	166	11	tbk	tbk	PROPN
gp-271	166	12	and	and	CCONJ
gp-271	166	13	pt	pt	PROPN
gp-271	166	14	globe	globe	PROPN
gp-271	166	15	kita	kita	PROPN
gp-271	166	16	terang	terang	PROPN
gp-271	166	17	tbk	tbk	PROPN
gp-271	166	18	,	,	PUNCT
gp-271	166	19	which	which	PRON
gp-271	166	20	have	have	VERB
gp-271	166	21	firm	firm	ADJ
gp-271	166	22	size	size	NOUN
gp-271	166	23	values	value	NOUN
gp-271	166	24	around	around	ADP
gp-271	166	25	23	23	NUM
gp-271	166	26	to	to	PART
gp-271	166	27	26.5	26.5	NUM
gp-271	166	28	,	,	PUNCT
gp-271	166	29	rely	rely	VERB
gp-271	166	30	more	more	ADV
gp-271	166	31	heavily	heavily	ADV
gp-271	166	32	on	on	ADP
gp-271	166	33	liquidity	liquidity	NOUN
gp-271	166	34	to	to	PART
gp-271	166	35	sustain	sustain	VERB
gp-271	166	36	daily	daily	ADJ
gp-271	166	37	operations	operation	NOUN
gp-271	166	38	and	and	CCONJ
gp-271	166	39	meet	meet	VERB
gp-271	166	40	financial	financial	ADJ
gp-271	166	41	obligations	obligation	NOUN
gp-271	166	42	due	due	ADJ
gp-271	166	43	to	to	ADP
gp-271	166	44	limited	limited	ADJ
gp-271	166	45	external	external	ADJ
gp-271	166	46	financing	financing	NOUN
gp-271	166	47	options	option	NOUN
gp-271	166	48	.	.	PUNCT
gp-271	167	1	based	base	VERB
gp-271	167	2	on	on	ADP
gp-271	167	3	signaling	signal	VERB
gp-271	167	4	theory	theory	NOUN
gp-271	167	5	,	,	PUNCT
gp-271	167	6	a	a	DET
gp-271	167	7	company	company	NOUN
gp-271	167	8	's	's	PART
gp-271	167	9	liquidity	liquidity	NOUN
gp-271	167	10	level	level	NOUN
gp-271	167	11	acts	act	VERB
gp-271	167	12	as	as	ADP
gp-271	167	13	a	a	DET
gp-271	167	14	signal	signal	NOUN
gp-271	167	15	of	of	ADP
gp-271	167	16	financial	financial	ADJ
gp-271	167	17	health	health	NOUN
gp-271	167	18	to	to	ADP
gp-271	167	19	investors	investor	NOUN
gp-271	167	20	and	and	CCONJ
gp-271	167	21	creditors	creditor	NOUN
gp-271	167	22	.	.	PUNCT
gp-271	168	1	however	however	ADV
gp-271	168	2	,	,	PUNCT
gp-271	168	3	the	the	DET
gp-271	168	4	findings	finding	NOUN
gp-271	168	5	suggest	suggest	VERB
gp-271	168	6	that	that	SCONJ
gp-271	168	7	this	this	DET
gp-271	168	8	signal	signal	NOUN
gp-271	168	9	is	be	AUX
gp-271	168	10	more	more	ADV
gp-271	168	11	impactful	impactful	ADJ
gp-271	168	12	and	and	CCONJ
gp-271	168	13	meaningful	meaningful	ADJ
gp-271	168	14	when	when	SCONJ
gp-271	168	15	it	it	PRON
gp-271	168	16	comes	come	VERB
gp-271	168	17	from	from	ADP
gp-271	168	18	small	small	ADJ
gp-271	168	19	firms	firm	NOUN
gp-271	168	20	,	,	PUNCT
gp-271	168	21	where	where	SCONJ
gp-271	168	22	liquidity	liquidity	NOUN
gp-271	168	23	reflects	reflect	VERB
gp-271	168	24	the	the	DET
gp-271	168	25	core	core	NOUN
gp-271	168	26	capability	capability	NOUN
gp-271	168	27	of	of	ADP
gp-271	168	28	the	the	DET
gp-271	168	29	company	company	NOUN
gp-271	168	30	to	to	PART
gp-271	168	31	survive	survive	VERB
gp-271	168	32	.	.	PUNCT
gp-271	169	1	for	for	ADP
gp-271	169	2	larger	large	ADJ
gp-271	169	3	companies	company	NOUN
gp-271	169	4	,	,	PUNCT
gp-271	169	5	the	the	DET
gp-271	169	6	market	market	NOUN
gp-271	169	7	tends	tend	VERB
gp-271	169	8	to	to	PART
gp-271	169	9	place	place	VERB
gp-271	169	10	more	more	ADJ
gp-271	169	11	weight	weight	NOUN
gp-271	169	12	on	on	ADP
gp-271	169	13	broader	broad	ADJ
gp-271	169	14	financial	financial	ADJ
gp-271	169	15	indicators	indicator	NOUN
gp-271	169	16	such	such	ADJ
gp-271	169	17	as	as	ADP
gp-271	169	18	capital	capital	NOUN
gp-271	169	19	structure	structure	NOUN
gp-271	169	20	and	and	CCONJ
gp-271	169	21	corporate	corporate	ADJ
gp-271	169	22	reputation	reputation	NOUN
gp-271	169	23	.	.	PUNCT
gp-271	170	1	therefore	therefore	ADV
gp-271	170	2	,	,	PUNCT
gp-271	170	3	firm	firm	ADJ
gp-271	170	4	size	size	NOUN
gp-271	170	5	plays	play	VERB
gp-271	170	6	a	a	DET
gp-271	170	7	dampening	dampening	ADJ
gp-271	170	8	role	role	NOUN
gp-271	170	9	,	,	PUNCT
gp-271	170	10	rather	rather	ADV
gp-271	170	11	than	than	ADP
gp-271	170	12	a	a	DET
gp-271	170	13	strengthening	strengthen	VERB
gp-271	170	14	one	one	NUM
gp-271	170	15	,	,	PUNCT
gp-271	170	16	in	in	ADP
gp-271	170	17	the	the	DET
gp-271	170	18	influence	influence	NOUN
gp-271	170	19	of	of	ADP
gp-271	170	20	liquidity	liquidity	NOUN
gp-271	170	21	on	on	ADP
gp-271	170	22	financial	financial	ADJ
gp-271	170	23	distress	distress	NOUN
gp-271	170	24	.	.	PUNCT
gp-271	171	1	these	these	DET
gp-271	171	2	results	result	NOUN
gp-271	171	3	are	be	AUX
gp-271	171	4	consistent	consistent	ADJ
gp-271	171	5	with	with	ADP
gp-271	171	6	studies	study	NOUN
gp-271	171	7	by	by	ADP
gp-271	171	8	ramadani	ramadani	PROPN
gp-271	171	9	&	&	CCONJ
gp-271	171	10	ratmono	ratmono	PROPN
gp-271	171	11	(	(	PUNCT
gp-271	171	12	2023	2023	NUM
gp-271	171	13	)	)	PUNCT
gp-271	171	14	and	and	CCONJ
gp-271	171	15	mujiani	mujiani	PROPN
gp-271	171	16	&	&	CCONJ
gp-271	171	17	jum’atul	jum’atul	PROPN
gp-271	171	18	(	(	PUNCT
gp-271	171	19	2020	2020	NUM
gp-271	171	20	)	)	PUNCT
gp-271	171	21	which	which	PRON
gp-271	171	22	found	find	VERB
gp-271	171	23	that	that	PRON
gp-271	171	24	firm	firm	ADJ
gp-271	171	25	size	size	NOUN
gp-271	171	26	acts	act	VERB
gp-271	171	27	as	as	ADP
gp-271	171	28	a	a	DET
gp-271	171	29	suppressant	suppressant	NOUN
gp-271	171	30	rather	rather	ADV
gp-271	171	31	than	than	ADP
gp-271	171	32	an	an	DET
gp-271	171	33	enhancer	enhancer	NOUN
gp-271	171	34	of	of	ADP
gp-271	171	35	the	the	DET
gp-271	171	36	effect	effect	NOUN
gp-271	171	37	of	of	ADP
gp-271	171	38	liquidity	liquidity	NOUN
gp-271	171	39	,	,	PUNCT
gp-271	171	40	highlighting	highlight	VERB
gp-271	171	41	that	that	SCONJ
gp-271	171	42	cash	cash	NOUN
gp-271	171	43	and	and	CCONJ
gp-271	171	44	liquid	liquid	ADJ
gp-271	171	45	asset	asset	NOUN
gp-271	171	46	management	management	NOUN
gp-271	171	47	is	be	AUX
gp-271	171	48	far	far	ADV
gp-271	171	49	more	more	ADV
gp-271	171	50	critical	critical	ADJ
gp-271	171	51	for	for	ADP
gp-271	171	52	smaller	small	ADJ
gp-271	171	53	firms	firm	NOUN
gp-271	171	54	with	with	ADP
gp-271	171	55	limited	limited	ADJ
gp-271	171	56	financial	financial	ADJ
gp-271	171	57	flexibility	flexibility	NOUN
gp-271	171	58	.	.	PUNCT
gp-271	172	1	the	the	DET
gp-271	172	2	interaction	interaction	NOUN
gp-271	172	3	between	between	ADP
gp-271	172	4	operating	operate	VERB
gp-271	172	5	cash	cash	NOUN
gp-271	172	6	flow	flow	NOUN
gp-271	172	7	and	and	CCONJ
gp-271	172	8	financial	financial	ADJ
gp-271	172	9	distress	distress	NOUN
gp-271	172	10	,	,	PUNCT
gp-271	172	11	when	when	SCONJ
gp-271	172	12	moderated	moderate	VERB
gp-271	172	13	by	by	ADP
gp-271	172	14	firm	firm	ADJ
gp-271	172	15	size	size	NOUN
gp-271	172	16	,	,	PUNCT
gp-271	172	17	yields	yield	VERB
gp-271	172	18	statistically	statistically	ADV
gp-271	172	19	nonsignificant	nonsignificant	ADJ
gp-271	172	20	results	result	NOUN
gp-271	172	21	.	.	PUNCT
gp-271	173	1	specifically	specifically	ADV
gp-271	173	2	,	,	PUNCT
gp-271	173	3	the	the	DET
gp-271	173	4	interaction	interaction	NOUN
gp-271	173	5	coefficient	coefficient	NOUN
gp-271	173	6	of	of	ADP
gp-271	173	7	-0.166644	-0.166644	NOUN
gp-271	173	8	with	with	ADP
gp-271	173	9	a	a	DET
gp-271	173	10	p	p	NOUN
gp-271	173	11	-	-	PUNCT
gp-271	173	12	value	value	NOUN
gp-271	173	13	of	of	ADP
gp-271	173	14	0.4426	0.4426	NUM
gp-271	173	15	which	which	PRON
gp-271	173	16	exceeds	exceed	VERB
gp-271	173	17	the	the	DET
gp-271	173	18	0.05	0.05	NUM
gp-271	173	19	significance	significance	NOUN
gp-271	173	20	threshold	threshold	NOUN
gp-271	173	21	.	.	PUNCT
gp-271	174	1	this	this	PRON
gp-271	174	2	indicates	indicate	VERB
gp-271	174	3	that	that	SCONJ
gp-271	174	4	firm	firm	ADJ
gp-271	174	5	size	size	NOUN
gp-271	174	6	does	do	AUX
gp-271	174	7	not	not	PART
gp-271	174	8	significantly	significantly	ADV
gp-271	174	9	influence	influence	VERB
gp-271	174	10	the	the	DET
gp-271	174	11	relationship	relationship	NOUN
gp-271	174	12	between	between	ADP
gp-271	174	13	operating	operate	VERB
gp-271	174	14	cash	cash	NOUN
gp-271	174	15	flow	flow	NOUN
gp-271	174	16	and	and	CCONJ
gp-271	174	17	financial	financial	ADJ
gp-271	174	18	distress	distress	NOUN
gp-271	174	19	.	.	PUNCT
gp-271	175	1	the	the	DET
gp-271	175	2	relatively	relatively	ADV
gp-271	175	3	uniform	uniform	ADJ
gp-271	175	4	distribution	distribution	NOUN
gp-271	175	5	of	of	ADP
gp-271	175	6	firm	firm	ADJ
gp-271	175	7	sizes	size	NOUN
gp-271	175	8	in	in	ADP
gp-271	175	9	the	the	DET
gp-271	175	10	consumer	consumer	NOUN
gp-271	175	11	cyclicals	cyclical	NOUN
gp-271	175	12	sector	sector	NOUN
gp-271	175	13	reduces	reduce	VERB
gp-271	175	14	the	the	DET
gp-271	175	15	ability	ability	NOUN
gp-271	175	16	of	of	ADP
gp-271	175	17	firm	firm	ADJ
gp-271	175	18	size	size	NOUN
gp-271	175	19	to	to	PART
gp-271	175	20	act	act	VERB
gp-271	175	21	as	as	ADP
gp-271	175	22	a	a	DET
gp-271	175	23	distinguishing	distinguish	VERB
gp-271	175	24	moderating	moderate	VERB
gp-271	175	25	variable	variable	NOUN
gp-271	175	26	.	.	PUNCT
gp-271	176	1	furthermore	furthermore	ADV
gp-271	176	2	,	,	PUNCT
gp-271	176	3	the	the	DET
gp-271	176	4	wide	wide	ADJ
gp-271	176	5	variation	variation	NOUN
gp-271	176	6	in	in	ADP
gp-271	176	7	operating	operate	VERB
gp-271	176	8	cash	cash	NOUN
gp-271	176	9	flows	flow	NOUN
gp-271	176	10	among	among	ADP
gp-271	176	11	both	both	CCONJ
gp-271	176	12	large	large	ADJ
gp-271	176	13	and	and	CCONJ
gp-271	176	14	small	small	ADJ
gp-271	176	15	firms	firm	NOUN
gp-271	176	16	weakens	weaken	VERB
gp-271	176	17	the	the	DET
gp-271	176	18	consistency	consistency	NOUN
gp-271	176	19	of	of	ADP
gp-271	176	20	the	the	DET
gp-271	176	21	positive	positive	ADJ
gp-271	176	22	signal	signal	NOUN
gp-271	176	23	to	to	ADP
gp-271	176	24	the	the	DET
gp-271	176	25	market	market	NOUN
gp-271	176	26	.	.	PUNCT
gp-271	177	1	this	this	DET
gp-271	177	2	finding	finding	NOUN
gp-271	177	3	indicates	indicate	VERB
gp-271	177	4	that	that	SCONJ
gp-271	177	5	firm	firm	ADJ
gp-271	177	6	size	size	NOUN
gp-271	177	7	does	do	AUX
gp-271	177	8	not	not	PART
gp-271	177	9	guarantee	guarantee	VERB
gp-271	177	10	the	the	DET
gp-271	177	11	effectiveness	effectiveness	NOUN
gp-271	177	12	of	of	ADP
gp-271	177	13	operating	operate	VERB
gp-271	177	14	cash	cash	NOUN
gp-271	177	15	flow	flow	NOUN
gp-271	177	16	in	in	ADP
gp-271	177	17	reducing	reduce	VERB
gp-271	177	18	financial	financial	ADJ
gp-271	177	19	distress	distress	NOUN
gp-271	177	20	,	,	PUNCT
gp-271	177	21	especially	especially	ADV
gp-271	177	22	when	when	SCONJ
gp-271	177	23	issues	issue	NOUN
gp-271	177	24	such	such	ADJ
gp-271	177	25	as	as	ADP
gp-271	177	26	poor	poor	ADJ
gp-271	177	27	cash	cash	NOUN
gp-271	177	28	management	management	NOUN
gp-271	177	29	efficiency	efficiency	NOUN
gp-271	177	30	,	,	PUNCT
gp-271	177	31	high	high	ADJ
gp-271	177	32	fixed	fix	VERB
gp-271	177	33	costs	cost	NOUN
gp-271	177	34	,	,	PUNCT
gp-271	177	35	or	or	CCONJ
gp-271	177	36	heavy	heavy	ADJ
gp-271	177	37	reliance	reliance	NOUN
gp-271	177	38	on	on	ADP
gp-271	177	39	debt	debt	NOUN
gp-271	177	40	remain	remain	VERB
gp-271	177	41	present	present	ADJ
gp-271	177	42	.	.	PUNCT
gp-271	178	1	these	these	DET
gp-271	178	2	results	result	NOUN
gp-271	178	3	are	be	AUX
gp-271	178	4	consistent	consistent	ADJ
gp-271	178	5	with	with	ADP
gp-271	178	6	studies	study	NOUN
gp-271	178	7	by	by	ADP
gp-271	178	8	tania	tania	PROPN
gp-271	178	9	&	&	CCONJ
gp-271	178	10	wijaya	wijaya	PROPN
gp-271	178	11	(	(	PUNCT
gp-271	178	12	2021	2021	NUM
gp-271	178	13	)	)	PUNCT
gp-271	178	14	which	which	PRON
gp-271	178	15	state	state	VERB
gp-271	178	16	that	that	DET
gp-271	178	17	firm	firm	ADJ
gp-271	178	18	size	size	NOUN
gp-271	178	19	does	do	AUX
gp-271	178	20	not	not	PART
gp-271	178	21	serve	serve	VERB
gp-271	178	22	as	as	ADP
gp-271	178	23	an	an	DET
gp-271	178	24	effective	effective	ADJ
gp-271	178	25	moderator	moderator	NOUN
gp-271	178	26	effect	effect	NOUN
gp-271	178	27	of	of	ADP
gp-271	178	28	operating	operate	VERB
gp-271	178	29	cash	cash	NOUN
gp-271	178	30	flow	flow	NOUN
gp-271	178	31	on	on	ADP
gp-271	178	32	financial	financial	ADJ
gp-271	178	33	distress	distress	NOUN
gp-271	178	34	.	.	PUNCT
gp-271	179	1	this	this	PRON
gp-271	179	2	indicates	indicate	VERB
gp-271	179	3	that	that	SCONJ
gp-271	179	4	the	the	DET
gp-271	179	5	magnitude	magnitude	NOUN
gp-271	179	6	of	of	ADP
gp-271	179	7	assets	asset	NOUN
gp-271	179	8	or	or	CCONJ
gp-271	179	9	the	the	DET
gp-271	179	10	scale	scale	NOUN
gp-271	179	11	of	of	ADP
gp-271	179	12	a	a	DET
gp-271	179	13	company	company	NOUN
gp-271	179	14	does	do	AUX
gp-271	179	15	not	not	PART
gp-271	179	16	necessarily	necessarily	ADV
gp-271	179	17	ensure	ensure	VERB
gp-271	179	18	the	the	DET
gp-271	179	19	contribution	contribution	NOUN
gp-271	179	20	of	of	ADP
gp-271	179	21	operating	operate	VERB
gp-271	179	22	cash	cash	NOUN
gp-271	179	23	flow	flow	NOUN
gp-271	179	24	toward	toward	ADP
gp-271	179	25	minimizing	minimize	VERB
gp-271	179	26	the	the	DET
gp-271	179	27	risk	risk	NOUN
gp-271	179	28	of	of	ADP
gp-271	179	29	financial	financial	ADJ
gp-271	179	30	distress	distress	NOUN
gp-271	179	31	.	.	PUNCT
gp-271	180	1	conclusion	conclusion	NOUN
gp-271	180	2	this	this	DET
gp-271	180	3	study	study	NOUN
gp-271	180	4	concludes	conclude	VERB
gp-271	180	5	that	that	SCONJ
gp-271	180	6	both	both	PRON
gp-271	180	7	liquidity	liquidity	NOUN
gp-271	180	8	and	and	CCONJ
gp-271	180	9	operating	operate	VERB
gp-271	180	10	cash	cash	NOUN
gp-271	180	11	flow	flow	NOUN
gp-271	180	12	have	have	VERB
gp-271	180	13	a	a	DET
gp-271	180	14	negative	negative	ADJ
gp-271	180	15	and	and	CCONJ
gp-271	180	16	significant	significant	ADJ
gp-271	180	17	effect	effect	NOUN
gp-271	180	18	on	on	ADP
gp-271	180	19	financial	financial	ADJ
gp-271	180	20	distress	distress	NOUN
gp-271	180	21	,	,	PUNCT
gp-271	180	22	affirming	affirm	VERB
gp-271	180	23	their	their	PRON
gp-271	180	24	role	role	NOUN
gp-271	180	25	as	as	ADP
gp-271	180	26	key	key	ADJ
gp-271	180	27	indicators	indicator	NOUN
gp-271	180	28	of	of	ADP
gp-271	180	29	a	a	DET
gp-271	180	30	company	company	NOUN
gp-271	180	31	's	's	PART
gp-271	180	32	financial	financial	ADJ
gp-271	180	33	health	health	NOUN
gp-271	180	34	.	.	PUNCT
gp-271	181	1	liquidity	liquidity	NOUN
gp-271	181	2	demonstrates	demonstrate	VERB
gp-271	181	3	the	the	DET
gp-271	181	4	ability	ability	NOUN
gp-271	181	5	to	to	PART
gp-271	181	6	meet	meet	VERB
gp-271	181	7	short	short	ADJ
gp-271	181	8	-	-	PUNCT
gp-271	181	9	term	term	NOUN
gp-271	181	10	obligations	obligation	NOUN
gp-271	181	11	,	,	PUNCT
gp-271	181	12	while	while	SCONJ
gp-271	181	13	strong	strong	ADJ
gp-271	181	14	operating	operate	VERB
gp-271	181	15	cash	cash	NOUN
gp-271	181	16	flow	flow	NOUN
gp-271	181	17	reflects	reflect	VERB
gp-271	181	18	operational	operational	ADJ
gp-271	181	19	efficiency	efficiency	NOUN
gp-271	181	20	in	in	ADP
gp-271	181	21	sustaining	sustain	VERB
gp-271	181	22	the	the	DET
gp-271	181	23	business	business	NOUN
gp-271	181	24	.	.	PUNCT
gp-271	182	1	firm	firm	ADJ
gp-271	182	2	size	size	NOUN
gp-271	182	3	demonstrates	demonstrate	VERB
gp-271	182	4	a	a	DET
gp-271	182	5	varying	vary	VERB
gp-271	182	6	moderating	moderate	VERB
gp-271	182	7	effect	effect	NOUN
gp-271	182	8	,	,	PUNCT
gp-271	182	9	as	as	SCONJ
gp-271	182	10	it	it	PRON
gp-271	182	11	weakens	weaken	VERB
gp-271	182	12	the	the	DET
gp-271	182	13	relationship	relationship	NOUN
gp-271	182	14	between	between	ADP
gp-271	182	15	liquidity	liquidity	NOUN
gp-271	182	16	and	and	CCONJ
gp-271	182	17	financial	financial	ADJ
gp-271	182	18	distress	distress	NOUN
gp-271	182	19	,	,	PUNCT
gp-271	182	20	while	while	SCONJ
gp-271	182	21	it	it	PRON
gp-271	182	22	does	do	AUX
gp-271	182	23	not	not	PART
gp-271	182	24	exhibit	exhibit	VERB
gp-271	182	25	a	a	DET
gp-271	182	26	significant	significant	ADJ
gp-271	182	27	moderating	moderating	NOUN
gp-271	182	28	influence	influence	NOUN
gp-271	182	29	on	on	ADP
gp-271	182	30	the	the	DET
gp-271	182	31	association	association	NOUN
gp-271	182	32	between	between	ADP
gp-271	182	33	operating	operate	VERB
gp-271	182	34	cash	cash	NOUN
gp-271	182	35	flow	flow	NOUN
gp-271	182	36	and	and	CCONJ
gp-271	182	37	financial	financial	ADJ
gp-271	182	38	distress	distress	NOUN
gp-271	182	39	.	.	PUNCT
gp-271	183	1	this	this	PRON
gp-271	183	2	suggests	suggest	VERB
gp-271	183	3	that	that	SCONJ
gp-271	183	4	while	while	SCONJ
gp-271	183	5	larger	large	ADJ
gp-271	183	6	firms	firm	NOUN
gp-271	183	7	have	have	VERB
gp-271	183	8	access	access	NOUN
gp-271	183	9	to	to	ADP
gp-271	183	10	broader	broad	ADJ
gp-271	183	11	financial	financial	ADJ
gp-271	183	12	resources	resource	NOUN
gp-271	183	13	,	,	PUNCT
gp-271	183	14	high	high	ADJ
gp-271	183	15	asset	asset	NOUN
gp-271	183	16	levels	level	NOUN
gp-271	183	17	do	do	AUX
gp-271	183	18	not	not	PART
gp-271	183	19	necessarily	necessarily	ADV
gp-271	183	20	ensure	ensure	VERB
gp-271	183	21	protection	protection	NOUN
gp-271	183	22	from	from	ADP
gp-271	183	23	financial	financial	ADJ
gp-271	183	24	distress	distress	NOUN
gp-271	183	25	in	in	ADP
gp-271	183	26	consumer	consumer	NOUN
gp-271	183	27	cyclicals	cyclical	NOUN
gp-271	183	28	:	:	PUNCT
gp-271	183	29	how	how	SCONJ
gp-271	183	30	liquidity	liquidity	NOUN
gp-271	183	31	and	and	CCONJ
gp-271	183	32	operating	operate	VERB
gp-271	183	33	cash	cash	NOUN
gp-271	183	34	flow	flow	NOUN
gp-271	183	35	shape	shape	NOUN
gp-271	183	36	resilience	resilience	NOUN
gp-271	183	37	1533	1533	NUM
gp-271	183	38	financial	financial	ADJ
gp-271	183	39	distress	distress	NOUN
gp-271	183	40	.	.	PUNCT
gp-271	184	1	the	the	DET
gp-271	184	2	findings	finding	NOUN
gp-271	184	3	emphasize	emphasize	VERB
gp-271	184	4	the	the	DET
gp-271	184	5	essential	essential	ADJ
gp-271	184	6	need	need	NOUN
gp-271	184	7	for	for	ADP
gp-271	184	8	effective	effective	ADJ
gp-271	184	9	cash	cash	NOUN
gp-271	184	10	flow	flow	NOUN
gp-271	184	11	and	and	CCONJ
gp-271	184	12	liquidity	liquidity	NOUN
gp-271	184	13	management	management	NOUN
gp-271	184	14	,	,	PUNCT
gp-271	184	15	particularly	particularly	ADV
gp-271	184	16	among	among	ADP
gp-271	184	17	smaller	small	ADJ
gp-271	184	18	firms	firm	NOUN
gp-271	184	19	with	with	ADP
gp-271	184	20	restricted	restricted	ADJ
gp-271	184	21	access	access	NOUN
gp-271	184	22	to	to	ADP
gp-271	184	23	external	external	ADJ
gp-271	184	24	capital	capital	NOUN
gp-271	184	25	sources	source	NOUN
gp-271	184	26	.	.	PUNCT
gp-271	185	1	this	this	DET
gp-271	185	2	study	study	NOUN
gp-271	185	3	contributes	contribute	VERB
gp-271	185	4	to	to	ADP
gp-271	185	5	financial	financial	ADJ
gp-271	185	6	distress	distress	NOUN
gp-271	185	7	prediction	prediction	NOUN
gp-271	185	8	literature	literature	NOUN
gp-271	185	9	and	and	CCONJ
gp-271	185	10	provides	provide	VERB
gp-271	185	11	valuable	valuable	ADJ
gp-271	185	12	insights	insight	NOUN
gp-271	185	13	for	for	ADP
gp-271	185	14	stakeholders	stakeholder	NOUN
gp-271	185	15	,	,	PUNCT
gp-271	185	16	regulators	regulator	NOUN
gp-271	185	17	,	,	PUNCT
gp-271	185	18	and	and	CCONJ
gp-271	185	19	financial	financial	ADJ
gp-271	185	20	managers	manager	NOUN
gp-271	185	21	in	in	ADP
gp-271	185	22	strengthening	strengthen	VERB
gp-271	185	23	early	early	ADJ
gp-271	185	24	warning	warning	NOUN
gp-271	185	25	systems	system	NOUN
gp-271	185	26	,	,	PUNCT
gp-271	185	27	especially	especially	ADV
gp-271	185	28	in	in	ADP
gp-271	185	29	a	a	DET
gp-271	185	30	post	post	ADJ
gp-271	185	31	-	-	ADJ
gp-271	185	32	pandemic	pandemic	ADJ
gp-271	185	33	recovery	recovery	NOUN
gp-271	185	34	context	context	NOUN
gp-271	185	35	.	.	PUNCT
gp-271	186	1	this	this	DET
gp-271	186	2	study	study	NOUN
gp-271	186	3	is	be	AUX
gp-271	186	4	subject	subject	ADJ
gp-271	186	5	to	to	ADP
gp-271	186	6	certain	certain	ADJ
gp-271	186	7	limitations	limitation	NOUN
gp-271	186	8	.	.	PUNCT
gp-271	187	1	its	its	PRON
gp-271	187	2	scope	scope	NOUN
gp-271	187	3	is	be	AUX
gp-271	187	4	confined	confine	VERB
gp-271	187	5	to	to	ADP
gp-271	187	6	companies	company	NOUN
gp-271	187	7	in	in	ADP
gp-271	187	8	the	the	DET
gp-271	187	9	consumer	consumer	NOUN
gp-271	187	10	cyclicals	cyclical	NOUN
gp-271	187	11	sector	sector	NOUN
gp-271	187	12	listed	list	VERB
gp-271	187	13	on	on	ADP
gp-271	187	14	the	the	DET
gp-271	187	15	indonesia	indonesia	PROPN
gp-271	187	16	stock	stock	PROPN
gp-271	187	17	exchange	exchange	PROPN
gp-271	187	18	during	during	ADP
gp-271	187	19	the	the	DET
gp-271	187	20	2019	2019	NUM
gp-271	187	21	to	to	ADP
gp-271	187	22	2023	2023	NUM
gp-271	187	23	period	period	NOUN
gp-271	187	24	,	,	PUNCT
gp-271	187	25	which	which	PRON
gp-271	187	26	may	may	AUX
gp-271	187	27	limit	limit	VERB
gp-271	187	28	the	the	DET
gp-271	187	29	applicability	applicability	NOUN
gp-271	187	30	of	of	ADP
gp-271	187	31	the	the	DET
gp-271	187	32	findings	finding	NOUN
gp-271	187	33	to	to	ADP
gp-271	187	34	other	other	ADJ
gp-271	187	35	sectors	sector	NOUN
gp-271	187	36	.	.	PUNCT
gp-271	188	1	in	in	ADP
gp-271	188	2	addition	addition	NOUN
gp-271	188	3	,	,	PUNCT
gp-271	188	4	the	the	DET
gp-271	188	5	use	use	NOUN
gp-271	188	6	of	of	ADP
gp-271	188	7	firm	firm	ADJ
gp-271	188	8	size	size	NOUN
gp-271	188	9	as	as	ADP
gp-271	188	10	a	a	DET
gp-271	188	11	moderating	moderate	VERB
gp-271	188	12	variable	variable	NOUN
gp-271	188	13	shows	show	VERB
gp-271	188	14	relatively	relatively	ADV
gp-271	188	15	low	low	ADJ
gp-271	188	16	variation	variation	NOUN
gp-271	188	17	,	,	PUNCT
gp-271	188	18	which	which	PRON
gp-271	188	19	may	may	AUX
gp-271	188	20	reduce	reduce	VERB
gp-271	188	21	its	its	PRON
gp-271	188	22	effectiveness	effectiveness	NOUN
gp-271	188	23	in	in	ADP
gp-271	188	24	moderating	moderate	VERB
gp-271	188	25	the	the	DET
gp-271	188	26	relationship	relationship	NOUN
gp-271	188	27	between	between	ADP
gp-271	188	28	variables	variable	NOUN
gp-271	188	29	.	.	PUNCT
gp-271	189	1	references	reference	NOUN
gp-271	189	2	adventy	adventy	NOUN
gp-271	189	3	,	,	PUNCT
gp-271	189	4	a.	a.	NOUN
gp-271	189	5	(	(	PUNCT
gp-271	189	6	2023	2023	NUM
gp-271	189	7	,	,	PUNCT
gp-271	189	8	may	may	AUX
gp-271	189	9	28	28	NUM
gp-271	189	10	)	)	PUNCT
gp-271	189	11	.	.	PUNCT
gp-271	190	1	upaya	upaya	PROPN
gp-271	190	2	sritex	sritex	PROPN
gp-271	190	3	(	(	PUNCT
gp-271	190	4	sril	sril	PROPN
gp-271	190	5	)	)	PUNCT
gp-271	190	6	keluar	keluar	PROPN
gp-271	190	7	dari	dari	PROPN
gp-271	190	8	jeratan	jeratan	PROPN
gp-271	190	9	suspensi	suspensi	PROPN
gp-271	190	10	saham	saham	PROPN
gp-271	190	11	.	.	PUNCT
gp-271	191	1	market	market	NOUN
gp-271	191	2	bisnis.com	bisnis.com	PROPN
gp-271	191	3	.	.	PUNCT
gp-271	191	4	https://market.bisnis.com/read/20230528/192/1659944/upaya-sritex-srilkeluar-dari-jeratan-suspensi-saham	https://market.bisnis.com/read/20230528/192/1659944/upaya-sritex-srilkeluar-dari-jeratan-suspensi-saham	PROPN
gp-271	191	5	altman	altman	PROPN
gp-271	191	6	,	,	PUNCT
gp-271	191	7	e.	e.	PROPN
gp-271	191	8	(	(	PUNCT
gp-271	191	9	2013	2013	NUM
gp-271	191	10	)	)	PUNCT
gp-271	191	11	.	.	PUNCT
gp-271	192	1	predicting	predict	VERB
gp-271	192	2	financial	financial	ADJ
gp-271	192	3	distress	distress	NOUN
gp-271	192	4	of	of	ADP
gp-271	192	5	companies	company	NOUN
gp-271	192	6	:	:	PUNCT
gp-271	192	7	revisiting	revisit	VERB
gp-271	192	8	the	the	DET
gp-271	192	9	z	z	NOUN
gp-271	192	10	-	-	PUNCT
gp-271	192	11	score	score	NOUN
gp-271	192	12	and	and	CCONJ
gp-271	192	13	zeta	zeta	NOUN
gp-271	192	14	models	model	NOUN
gp-271	192	15	.	.	PUNCT
gp-271	193	1	edward	edward	PROPN
gp-271	193	2	elgar	elgar	PROPN
gp-271	193	3	.	.	PUNCT
gp-271	194	1	aprilia	aprilia	PROPN
gp-271	194	2	,	,	PUNCT
gp-271	194	3	z.	z.	PROPN
gp-271	194	4	(	(	PUNCT
gp-271	194	5	2023	2023	NUM
gp-271	194	6	,	,	PUNCT
gp-271	194	7	september	september	PROPN
gp-271	194	8	13	13	NUM
gp-271	194	9	)	)	PUNCT
gp-271	194	10	.	.	PUNCT
gp-271	195	1	sritex	sritex	PROPN
gp-271	195	2	hampir	hampir	PROPN
gp-271	195	3	bangkrut	bangkrut	PROPN
gp-271	195	4	,	,	PUNCT
gp-271	195	5	ini	ini	PROPN
gp-271	195	6	penyebab	penyebab	PROPN
gp-271	195	7	dan	dan	PROPN
gp-271	195	8	jumlah	jumlah	PROPN
gp-271	195	9	hutangnya	hutangnya	PROPN
gp-271	195	10	.	.	PUNCT
gp-271	196	1	cnbc	cnbc	PROPN
gp-271	196	2	indonesia	indonesia	PROPN
gp-271	196	3	.	.	PUNCT
gp-271	197	1	https://www.cnbcindonesia.com/market/20230913113006-17472060/sritex-hampir-bangkrut-ini-penyebab-dan-jumlah-hutangnya	https://www.cnbcindonesia.com/market/20230913113006-17472060/sritex-hampir-bangkrut-ini-penyebab-dan-jumlah-hutangnya	PROPN
gp-271	197	2	archanskaia	archanskaia	PROPN
gp-271	197	3	,	,	PUNCT
gp-271	197	4	e.	e.	PROPN
gp-271	197	5	,	,	PUNCT
gp-271	197	6	canton	canton	PROPN
gp-271	197	7	,	,	PUNCT
gp-271	197	8	e.	e.	PROPN
gp-271	197	9	,	,	PUNCT
gp-271	197	10	hobza	hobza	PROPN
gp-271	197	11	,	,	PUNCT
gp-271	197	12	a.	a.	NOUN
gp-271	197	13	,	,	PUNCT
gp-271	197	14	nikolov	nikolov	PROPN
gp-271	197	15	,	,	PUNCT
gp-271	197	16	p.	p.	PROPN
gp-271	197	17	,	,	PUNCT
gp-271	197	18	&	&	CCONJ
gp-271	197	19	simons	simons	PROPN
gp-271	197	20	,	,	PUNCT
gp-271	197	21	w.	w.	NOUN
gp-271	197	22	(	(	PUNCT
gp-271	197	23	2023	2023	NUM
gp-271	197	24	)	)	PUNCT
gp-271	197	25	.	.	PUNCT
gp-271	198	1	the	the	DET
gp-271	198	2	asymmetric	asymmetric	ADJ
gp-271	198	3	impact	impact	NOUN
gp-271	198	4	of	of	ADP
gp-271	198	5	covid-19	covid-19	PROPN
gp-271	198	6	:	:	PUNCT
gp-271	198	7	a	a	DET
gp-271	198	8	novel	novel	ADJ
gp-271	198	9	approach	approach	NOUN
gp-271	198	10	to	to	ADP
gp-271	198	11	quantifying	quantify	VERB
gp-271	198	12	financial	financial	ADJ
gp-271	198	13	distress	distress	NOUN
gp-271	198	14	across	across	ADP
gp-271	198	15	industries	industry	NOUN
gp-271	198	16	.	.	PUNCT
gp-271	199	1	european	european	ADJ
gp-271	199	2	economic	economic	PROPN
gp-271	199	3	review	review	PROPN
gp-271	199	4	,	,	PUNCT
gp-271	199	5	158	158	NUM
gp-271	199	6	.	.	PUNCT
gp-271	200	1	https://doi.org/10.1016/j.euroecorev.2023.104509	https://doi.org/10.1016/j.euroecorev.2023.104509	NOUN
gp-271	200	2	ariqoh	ariqoh	NOUN
gp-271	200	3	,	,	PUNCT
gp-271	200	4	z.	z.	PROPN
gp-271	200	5	a.	a.	PROPN
gp-271	200	6	,	,	PUNCT
gp-271	200	7	&	&	CCONJ
gp-271	200	8	yuniningsih	yuniningsih	PROPN
gp-271	200	9	,	,	PUNCT
gp-271	200	10	y.	y.	PROPN
gp-271	200	11	(	(	PUNCT
gp-271	200	12	2022	2022	NUM
gp-271	200	13	)	)	PUNCT
gp-271	200	14	.	.	PUNCT
gp-271	201	1	altman	altman	PROPN
gp-271	201	2	z	z	PROPN
gp-271	201	3	-	-	PUNCT
gp-271	201	4	score	score	NOUN
gp-271	201	5	method	method	NOUN
gp-271	201	6	application	application	NOUN
gp-271	201	7	to	to	PART
gp-271	201	8	predict	predict	VERB
gp-271	201	9	financial	financial	ADJ
gp-271	201	10	distress	distress	NOUN
gp-271	201	11	on	on	ADP
gp-271	201	12	property	property	NOUN
gp-271	201	13	and	and	CCONJ
gp-271	201	14	real	real	ADJ
gp-271	201	15	estate	estate	NOUN
gp-271	201	16	sector	sector	NOUN
gp-271	201	17	listed	list	VERB
gp-271	201	18	in	in	ADP
gp-271	201	19	indonesia	indonesia	PROPN
gp-271	201	20	stock	stock	PROPN
gp-271	201	21	exchange	exchange	PROPN
gp-271	201	22	.	.	PUNCT
gp-271	202	1	journal	journal	PROPN
gp-271	202	2	of	of	ADP
gp-271	202	3	economics	economic	NOUN
gp-271	202	4	,	,	PUNCT
gp-271	202	5	finance	finance	NOUN
gp-271	202	6	and	and	CCONJ
gp-271	202	7	management	management	NOUN
gp-271	202	8	studies	study	NOUN
gp-271	202	9	,	,	PUNCT
gp-271	202	10	5(11	5(11	NUM
gp-271	202	11	)	)	PUNCT
gp-271	202	12	,	,	PUNCT
gp-271	202	13	3138–3145	3138–3145	NUM
gp-271	202	14	.	.	PUNCT
gp-271	202	15	https://doi.org/10.47191/jefms/v5-i11-02	https://doi.org/10.47191/jefms/v5-i11-02	PROPN
gp-271	202	16	brigham	brigham	PROPN
gp-271	202	17	,	,	PUNCT
gp-271	202	18	e.	e.	PROPN
gp-271	202	19	f.	f.	PROPN
gp-271	202	20	,	,	PUNCT
gp-271	202	21	&	&	CCONJ
gp-271	202	22	houston	houston	PROPN
gp-271	202	23	,	,	PUNCT
gp-271	202	24	j.	j.	PROPN
gp-271	202	25	f.	f.	PROPN
gp-271	202	26	(	(	PUNCT
gp-271	202	27	2021	2021	NUM
gp-271	202	28	)	)	PUNCT
gp-271	202	29	.	.	PUNCT
gp-271	203	1	fundamentals	fundamental	NOUN
gp-271	203	2	of	of	ADP
gp-271	203	3	financial	financial	ADJ
gp-271	203	4	management	management	NOUN
gp-271	203	5	:	:	PUNCT
gp-271	203	6	concise	concise	ADJ
gp-271	203	7	(	(	PUNCT
gp-271	203	8	11th	11th	ADJ
gp-271	203	9	ed	ed	NOUN
gp-271	203	10	.	.	PUNCT
gp-271	203	11	)	)	PUNCT
gp-271	203	12	.	.	PUNCT
gp-271	204	1	cengage	cengage	PROPN
gp-271	204	2	learning	learning	PROPN
gp-271	204	3	.	.	PUNCT
gp-271	205	1	bui	bui	PROPN
gp-271	205	2	,	,	PUNCT
gp-271	205	3	t.	t.	PROPN
gp-271	205	4	d.	d.	PROPN
gp-271	205	5	,	,	PUNCT
gp-271	205	6	&	&	CCONJ
gp-271	205	7	thach	thach	PROPN
gp-271	205	8	,	,	PUNCT
gp-271	205	9	n.	n.	PROPN
gp-271	205	10	n.	n.	PROPN
gp-271	205	11	(	(	PUNCT
gp-271	205	12	2023	2023	NUM
gp-271	205	13	)	)	PUNCT
gp-271	205	14	.	.	PUNCT
gp-271	206	1	how	how	SCONJ
gp-271	206	2	vietnamese	vietnamese	ADJ
gp-271	206	3	export	export	NOUN
gp-271	206	4	firms	firm	NOUN
gp-271	206	5	faced	face	VERB
gp-271	206	6	financial	financial	ADJ
gp-271	206	7	distress	distress	NOUN
gp-271	206	8	during	during	ADP
gp-271	206	9	covid-19	covid-19	PROPN
gp-271	206	10	?	?	PUNCT
gp-271	207	1	a	a	DET
gp-271	207	2	bayesian	bayesian	ADJ
gp-271	207	3	small	small	ADJ
gp-271	207	4	sample	sample	NOUN
gp-271	207	5	analysis	analysis	NOUN
gp-271	207	6	.	.	PUNCT
gp-271	208	1	economies	economy	NOUN
gp-271	208	2	,	,	PUNCT
gp-271	208	3	11(2	11(2	NUM
gp-271	208	4	)	)	PUNCT
gp-271	208	5	.	.	PUNCT
gp-271	209	1	https://doi.org/10.3390/economies11020041	https://doi.org/10.3390/economies11020041	PROPN
gp-271	209	2	fitri	fitri	PROPN
gp-271	209	3	,	,	PUNCT
gp-271	209	4	m.	m.	NOUN
gp-271	209	5	a.	a.	PROPN
gp-271	209	6	,	,	PUNCT
gp-271	209	7	&	&	CCONJ
gp-271	209	8	dillak	dillak	PROPN
gp-271	209	9	,	,	PUNCT
gp-271	209	10	v.	v.	PROPN
gp-271	209	11	j.	j.	PROPN
gp-271	209	12	(	(	PUNCT
gp-271	209	13	2020	2020	NUM
gp-271	209	14	)	)	PUNCT
gp-271	209	15	.	.	PUNCT
gp-271	210	1	arus	arus	PROPN
gp-271	210	2	kas	kas	PROPN
gp-271	210	3	operasi	operasi	PROPN
gp-271	210	4	,	,	PUNCT
gp-271	210	5	leverage	leverage	NOUN
gp-271	210	6	,	,	PUNCT
gp-271	210	7	sales	sale	NOUN
gp-271	210	8	growth	growth	NOUN
gp-271	210	9	terhadap	terhadap	PROPN
gp-271	210	10	financial	financial	ADJ
gp-271	210	11	distress	distress	NOUN
gp-271	210	12	.	.	PUNCT
gp-271	211	1	jurnal	jurnal	ADJ
gp-271	211	2	riset	riset	PROPN
gp-271	211	3	akuntansi	akuntansi	PROPN
gp-271	211	4	kontemporer	kontemporer	PROPN
gp-271	211	5	,	,	PUNCT
gp-271	211	6	12(2	12(2	NUM
gp-271	211	7	)	)	PUNCT
gp-271	211	8	,	,	PUNCT
gp-271	211	9	60–64	60–64	PROPN
gp-271	211	10	.	.	PROPN
gp-271	211	11	hayati	hayati	PROPN
gp-271	211	12	,	,	PUNCT
gp-271	211	13	l.	l.	PROPN
gp-271	211	14	m.	m.	PROPN
gp-271	211	15	,	,	PUNCT
gp-271	211	16	&	&	CCONJ
gp-271	211	17	sholichah	sholichah	PROPN
gp-271	211	18	,	,	PUNCT
gp-271	211	19	m.	m.	NOUN
gp-271	211	20	(	(	PUNCT
gp-271	211	21	2022	2022	NUM
gp-271	211	22	)	)	PUNCT
gp-271	211	23	.	.	PUNCT
gp-271	212	1	peran	peran	PROPN
gp-271	212	2	profitabilitas	profitabilita	NOUN
gp-271	212	3	dalam	dalam	PROPN
gp-271	212	4	memoderasi	memoderasi	PROPN
gp-271	212	5	pengaruh	pengaruh	NOUN
gp-271	212	6	rasio	rasio	NOUN
gp-271	212	7	likuiditas	likuidita	NOUN
gp-271	212	8	,	,	PUNCT
gp-271	212	9	leverage	leverage	NOUN
gp-271	212	10	,	,	PUNCT
gp-271	212	11	dan	dan	PROPN
gp-271	212	12	sales	sales	PROPN
gp-271	212	13	growth	growth	NOUN
gp-271	212	14	dalam	dalam	PROPN
gp-271	212	15	memprediksi	memprediksi	PROPN
gp-271	212	16	financial	financial	PROPN
gp-271	212	17	distress	distress	PROPN
gp-271	212	18	pada	pada	PROPN
gp-271	212	19	perusahaan	perusahaan	PROPN
gp-271	212	20	sub	sub	PROPN
gp-271	212	21	sektor	sektor	PROPN
gp-271	212	22	property	property	PROPN
gp-271	212	23	dan	dan	PROPN
gp-271	212	24	real	real	ADJ
gp-271	212	25	estate	estate	NOUN
gp-271	212	26	.	.	PUNCT
gp-271	213	1	journal	journal	NOUN
gp-271	213	2	of	of	ADP
gp-271	213	3	culture	culture	NOUN
gp-271	213	4	accounting	accounting	NOUN
gp-271	213	5	and	and	CCONJ
gp-271	213	6	auditing	auditing	NOUN
gp-271	213	7	,	,	PUNCT
gp-271	213	8	1(1	1(1	NUM
gp-271	213	9	)	)	PUNCT
gp-271	213	10	,	,	PUNCT
gp-271	213	11	153–167	153–167	NUM
gp-271	213	12	.	.	PUNCT
gp-271	214	1	http://journal.umg.ac.id/index.php/jcaa	http://journal.umg.ac.id/index.php/jcaa	PROPN
gp-271	214	2	kristanti	kristanti	PROPN
gp-271	214	3	,	,	PUNCT
gp-271	214	4	f.	f.	PROPN
gp-271	214	5	t.	t.	PROPN
gp-271	214	6	(	(	PUNCT
gp-271	214	7	2019	2019	NUM
gp-271	214	8	)	)	PUNCT
gp-271	214	9	.	.	PUNCT
gp-271	215	1	financial	financial	ADJ
gp-271	215	2	distress	distress	PROPN
gp-271	215	3	:	:	PUNCT
gp-271	215	4	teori	teori	PROPN
gp-271	215	5	dan	dan	PROPN
gp-271	215	6	perkembangannya	perkembangannya	PROPN
gp-271	215	7	dalam	dalam	PROPN
gp-271	215	8	konteks	konteks	PROPN
gp-271	215	9	indonesia	indonesia	PROPN
gp-271	215	10	(	(	PUNCT
gp-271	215	11	1st	1st	ADJ
gp-271	215	12	ed	ed	NOUN
gp-271	215	13	.	.	PUNCT
gp-271	215	14	,	,	PUNCT
gp-271	215	15	vol	vol	NOUN
gp-271	215	16	.	.	PROPN
gp-271	215	17	1	1	NUM
gp-271	215	18	)	)	PUNCT
gp-271	215	19	.	.	PUNCT
gp-271	216	1	intelegensia	intelegensia	PROPN
gp-271	216	2	media	medium	NOUN
gp-271	216	3	.	.	PUNCT
gp-271	217	1	kristanti	kristanti	PROPN
gp-271	217	2	,	,	PUNCT
gp-271	217	3	f.	f.	PROPN
gp-271	217	4	t.	t.	PROPN
gp-271	217	5	,	,	PUNCT
gp-271	217	6	&	&	CCONJ
gp-271	217	7	akhmad	akhmad	PROPN
gp-271	217	8	,	,	PUNCT
gp-271	217	9	w.	w.	PROPN
gp-271	217	10	(	(	PUNCT
gp-271	217	11	2023	2023	NUM
gp-271	217	12	)	)	PUNCT
gp-271	217	13	.	.	PUNCT
gp-271	218	1	surviving	survive	VERB
gp-271	218	2	the	the	DET
gp-271	218	3	storm	storm	NOUN
gp-271	218	4	:	:	PUNCT
gp-271	218	5	an	an	DET
gp-271	218	6	analysis	analysis	NOUN
gp-271	218	7	of	of	ADP
gp-271	218	8	financial	financial	ADJ
gp-271	218	9	distress	distress	NOUN
gp-271	218	10	in	in	ADP
gp-271	218	11	asia	asia	PROPN
gp-271	218	12	's	's	PART
gp-271	218	13	dominant	dominant	ADJ
gp-271	218	14	telecommunications	telecommunication	NOUN
gp-271	218	15	companies	company	NOUN
gp-271	218	16	.	.	PUNCT
gp-271	219	1	polish	polish	PROPN
gp-271	219	2	journal	journal	PROPN
gp-271	219	3	of	of	ADP
gp-271	219	4	management	management	NOUN
gp-271	219	5	studies	study	NOUN
gp-271	219	6	,	,	PUNCT
gp-271	219	7	28(2	28(2	NUM
gp-271	219	8	)	)	PUNCT
gp-271	219	9	,	,	PUNCT
gp-271	219	10	161–181	161–181	NUM
gp-271	219	11	.	.	PUNCT
gp-271	220	1	https://doi.org/10.17512/pjms.2023.28.2.10	https://doi.org/10.17512/pjms.2023.28.2.10	PROPN
gp-271	220	2	kristanti	kristanti	PROPN
gp-271	220	3	,	,	PUNCT
gp-271	220	4	f.	f.	PROPN
gp-271	220	5	t.	t.	PROPN
gp-271	220	6	,	,	PUNCT
gp-271	220	7	&	&	CCONJ
gp-271	220	8	dhaniswara	dhaniswara	PROPN
gp-271	220	9	,	,	PUNCT
gp-271	220	10	v.	v.	PROPN
gp-271	220	11	(	(	PUNCT
gp-271	220	12	2023	2023	NUM
gp-271	220	13	)	)	PUNCT
gp-271	220	14	.	.	PUNCT
gp-271	221	1	the	the	DET
gp-271	221	2	accuracy	accuracy	NOUN
gp-271	221	3	of	of	ADP
gp-271	221	4	artificial	artificial	ADJ
gp-271	221	5	neural	neural	ADJ
gp-271	221	6	networks	network	NOUN
gp-271	221	7	and	and	CCONJ
gp-271	221	8	logit	logit	NOUN
gp-271	221	9	models	model	NOUN
gp-271	221	10	in	in	ADP
gp-271	221	11	predicting	predict	VERB
gp-271	221	12	the	the	DET
gp-271	221	13	companies	company	NOUN
gp-271	221	14	'	'	PART
gp-271	221	15	financial	financial	ADJ
gp-271	221	16	distress	distress	NOUN
gp-271	221	17	.	.	PUNCT
gp-271	222	1	journal	journal	PROPN
gp-271	222	2	of	of	ADP
gp-271	222	3	technology	technology	PROPN
gp-271	222	4	management	management	NOUN
gp-271	222	5	&	&	CCONJ
gp-271	222	6	innovation	innovation	NOUN
gp-271	222	7	,	,	PUNCT
gp-271	222	8	18(3	18(3	NUM
gp-271	222	9	)	)	PUNCT
gp-271	222	10	,	,	PUNCT
gp-271	222	11	42–50	42–50	NOUN
gp-271	222	12	.	.	PUNCT
gp-271	223	1	http://jotmi.org	http://jotmi.org	PROPN
gp-271	223	2	https://market.bisnis.com/read/20230528/192/1659944/upaya-sritex-sril-keluar-dari-jeratan-suspensi-saham	https://market.bisnis.com/read/20230528/192/1659944/upaya-sritex-sril-keluar-dari-jeratan-suspensi-saham	PROPN
gp-271	223	3	https://market.bisnis.com/read/20230528/192/1659944/upaya-sritex-sril-keluar-dari-jeratan-suspensi-saham	https://market.bisnis.com/read/20230528/192/1659944/upaya-sritex-sril-keluar-dari-jeratan-suspensi-saham	PROPN
gp-271	223	4	https://www.cnbcindonesia.com/market/20230913113006-17-472060/sritex-hampir-bangkrut-ini-penyebab-dan-jumlah-hutangnya	https://www.cnbcindonesia.com/market/20230913113006-17-472060/sritex-hampir-bangkrut-ini-penyebab-dan-jumlah-hutangnya	PROPN
gp-271	223	5	https://www.cnbcindonesia.com/market/20230913113006-17-472060/sritex-hampir-bangkrut-ini-penyebab-dan-jumlah-hutangnya	https://www.cnbcindonesia.com/market/20230913113006-17-472060/sritex-hampir-bangkrut-ini-penyebab-dan-jumlah-hutangnya	PROPN
gp-271	223	6	https://doi.org/10.1016/j.euroecorev.2023.104509	https://doi.org/10.1016/j.euroecorev.2023.104509	PROPN
gp-271	223	7	https://doi.org/10.47191/jefms/v5-i11-02	https://doi.org/10.47191/jefms/v5-i11-02	PROPN
gp-271	223	8	https://doi.org/10.3390/economies11020041	https://doi.org/10.3390/economies11020041	PROPN
gp-271	223	9	http://journal.umg.ac.id/index.php/jcaa	http://journal.umg.ac.id/index.php/jcaa	VERB
gp-271	223	10	https://doi.org/10.17512/pjms.2023.28.2.10	https://doi.org/10.17512/pjms.2023.28.2.10	PROPN
gp-271	223	11	http://jotmi.org/	http://jotmi.org/	ADJ
gp-271	223	12	financial	financial	ADJ
gp-271	223	13	distress	distress	NOUN
gp-271	223	14	in	in	ADP
gp-271	223	15	consumer	consumer	NOUN
gp-271	223	16	cyclicals	cyclical	NOUN
gp-271	223	17	:	:	PUNCT
gp-271	223	18	how	how	SCONJ
gp-271	223	19	liquidity	liquidity	NOUN
gp-271	223	20	and	and	CCONJ
gp-271	223	21	operating	operate	VERB
gp-271	223	22	cash	cash	NOUN
gp-271	223	23	flow	flow	NOUN
gp-271	223	24	shape	shape	NOUN
gp-271	223	25	resilience	resilience	NOUN
gp-271	223	26	1534	1534	NUM
gp-271	223	27	kristanti	kristanti	NOUN
gp-271	223	28	,	,	PUNCT
gp-271	223	29	f.	f.	PROPN
gp-271	223	30	t.	t.	PROPN
gp-271	223	31	,	,	PUNCT
gp-271	223	32	&	&	CCONJ
gp-271	223	33	pancawitri	pancawitri	NOUN
gp-271	223	34	,	,	PUNCT
gp-271	223	35	s.	s.	PROPN
gp-271	223	36	(	(	PUNCT
gp-271	223	37	2024	2024	NUM
gp-271	223	38	)	)	PUNCT
gp-271	223	39	.	.	PUNCT
gp-271	224	1	some	some	DET
gp-271	224	2	factors	factor	NOUN
gp-271	224	3	affecting	affect	VERB
gp-271	224	4	financial	financial	ADJ
gp-271	224	5	distress	distress	NOUN
gp-271	224	6	in	in	ADP
gp-271	224	7	telecommunication	telecommunication	NOUN
gp-271	224	8	companies	company	NOUN
gp-271	224	9	in	in	ADP
gp-271	224	10	southeast	southeast	PROPN
gp-271	224	11	asia	asia	PROPN
gp-271	224	12	.	.	PUNCT
gp-271	225	1	business	business	NOUN
gp-271	225	2	:	:	PUNCT
gp-271	225	3	theory	theory	NOUN
gp-271	225	4	and	and	CCONJ
gp-271	225	5	practice	practice	NOUN
gp-271	225	6	,	,	PUNCT
gp-271	225	7	25(1	25(1	NUM
gp-271	225	8	)	)	PUNCT
gp-271	225	9	,	,	PUNCT
gp-271	225	10	190–199	190–199	NUM
gp-271	225	11	.	.	PUNCT
gp-271	226	1	https://doi.org/10.3846/btp.2024.20018	https://doi.org/10.3846/btp.2024.20018	PROPN
gp-271	226	2	kurnia	kurnia	PROPN
gp-271	226	3	,	,	PUNCT
gp-271	226	4	hapsari	hapsari	PROPN
gp-271	226	5	,	,	PUNCT
gp-271	226	6	d.	d.	PROPN
gp-271	226	7	w.	w.	PROPN
gp-271	226	8	,	,	PUNCT
gp-271	226	9	&	&	CCONJ
gp-271	226	10	sartika	sartika	PROPN
gp-271	226	11	,	,	PUNCT
gp-271	226	12	o.	o.	PROPN
gp-271	226	13	d.	d.	PROPN
gp-271	226	14	(	(	PUNCT
gp-271	226	15	2021	2021	NUM
gp-271	226	16	)	)	PUNCT
gp-271	226	17	.	.	PUNCT
gp-271	227	1	the	the	DET
gp-271	227	2	effects	effect	NOUN
gp-271	227	3	of	of	ADP
gp-271	227	4	tax	tax	NOUN
gp-271	227	5	burden	burden	NOUN
gp-271	227	6	,	,	PUNCT
gp-271	227	7	company	company	NOUN
gp-271	227	8	size	size	NOUN
gp-271	227	9	and	and	CCONJ
gp-271	227	10	bonus	bonus	NOUN
gp-271	227	11	mechanism	mechanism	NOUN
gp-271	227	12	on	on	ADP
gp-271	227	13	transfer	transfer	NOUN
gp-271	227	14	pricing	pricing	NOUN
gp-271	227	15	.	.	PUNCT
gp-271	228	1	synergizing	synergize	VERB
gp-271	228	2	management	management	NOUN
gp-271	228	3	,	,	PUNCT
gp-271	228	4	technology	technology	NOUN
gp-271	228	5	and	and	CCONJ
gp-271	228	6	innovation	innovation	NOUN
gp-271	228	7	in	in	ADP
gp-271	228	8	generating	generate	VERB
gp-271	228	9	sustainable	sustainable	ADJ
gp-271	228	10	and	and	CCONJ
gp-271	228	11	competitive	competitive	ADJ
gp-271	228	12	business	business	NOUN
gp-271	228	13	growth	growth	NOUN
gp-271	228	14	,	,	PUNCT
gp-271	228	15	148–152	148–152	NUM
gp-271	228	16	.	.	PUNCT
gp-271	229	1	menteri	menteri	PROPN
gp-271	229	2	keuangan	keuangan	PROPN
gp-271	229	3	.	.	PUNCT
gp-271	230	1	(	(	PUNCT
gp-271	230	2	2021	2021	NUM
gp-271	230	3	,	,	PUNCT
gp-271	230	4	july	july	PROPN
gp-271	230	5	15	15	NUM
gp-271	230	6	)	)	PUNCT
gp-271	230	7	.	.	PUNCT
gp-271	231	1	menkeu	menkeu	NOUN
gp-271	231	2	:	:	PUNCT
gp-271	231	3	pertumbuhan	pertumbuhan	PROPN
gp-271	231	4	ekonomi	ekonomi	PROPN
gp-271	231	5	indonesia	indonesia	PROPN
gp-271	231	6	tahun	tahun	PROPN
gp-271	231	7	2020	2020	NUM
gp-271	231	8	di	di	X
gp-271	231	9	atas	ata	NOUN
gp-271	231	10	rata	rata	NOUN
gp-271	231	11	-	-	PUNCT
gp-271	231	12	rata	rata	ADJ
gp-271	231	13	negara	negara	PROPN
gp-271	231	14	di	di	PROPN
gp-271	231	15	asia	asia	PROPN
gp-271	231	16	tenggara	tenggara	PROPN
gp-271	231	17	.	.	PUNCT
gp-271	232	1	kementerian	kementerian	PROPN
gp-271	232	2	keuangan	keuangan	PROPN
gp-271	232	3	.	.	PUNCT
gp-271	233	1	https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/menkeupertumbuhan-ekonomi-indonesia-tahun-2020-di	https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/menkeupertumbuhan-ekonomi-indonesia-tahun-2020-di	PROPN
gp-271	233	2	mujiani	mujiani	PROPN
gp-271	233	3	,	,	PUNCT
gp-271	233	4	s.	s.	PROPN
gp-271	233	5	,	,	PUNCT
gp-271	233	6	&	&	CCONJ
gp-271	233	7	jum'atul	jum'atul	PROPN
gp-271	233	8	,	,	PUNCT
gp-271	233	9	w.	w.	NOUN
gp-271	233	10	(	(	PUNCT
gp-271	233	11	2020	2020	NUM
gp-271	233	12	)	)	PUNCT
gp-271	233	13	.	.	PUNCT
gp-271	234	1	ukuran	ukuran	PROPN
gp-271	234	2	perusahaan	perusahaan	PROPN
gp-271	234	3	sebagai	sebagai	PROPN
gp-271	234	4	pemoderasi	pemoderasi	PROPN
gp-271	234	5	faktor	faktor	PROPN
gp-271	234	6	-	-	PUNCT
gp-271	234	7	faktor	faktor	NOUN
gp-271	234	8	yang	yang	PROPN
gp-271	234	9	mempengaruhi	mempengaruhi	VERB
gp-271	234	10	financial	financial	ADJ
gp-271	234	11	distress	distress	NOUN
gp-271	234	12	.	.	PUNCT
gp-271	235	1	akrual	akrual	ADJ
gp-271	235	2	,	,	PUNCT
gp-271	235	3	2(2	2(2	NUM
gp-271	235	4	)	)	PUNCT
gp-271	235	5	,	,	PUNCT
gp-271	235	6	149–165	149–165	NUM
gp-271	235	7	.	.	PUNCT
gp-271	235	8	naibaho	naibaho	PROPN
gp-271	235	9	,	,	PUNCT
gp-271	235	10	e.	e.	PROPN
gp-271	235	11	a.	a.	PROPN
gp-271	235	12	b.	b.	PROPN
gp-271	235	13	,	,	PUNCT
gp-271	235	14	&	&	CCONJ
gp-271	235	15	natasya	natasya	PROPN
gp-271	235	16	,	,	PUNCT
gp-271	235	17	a.	a.	NOUN
gp-271	235	18	(	(	PUNCT
gp-271	235	19	2023	2023	NUM
gp-271	235	20	)	)	PUNCT
gp-271	235	21	.	.	PUNCT
gp-271	236	1	ratio	ratio	NOUN
gp-271	236	2	analysis	analysis	NOUN
gp-271	236	3	to	to	ADP
gp-271	236	4	financial	financial	ADJ
gp-271	236	5	distress	distress	NOUN
gp-271	236	6	with	with	ADP
gp-271	236	7	profitability	profitability	NOUN
gp-271	236	8	as	as	ADP
gp-271	236	9	a	a	DET
gp-271	236	10	moderation	moderation	NOUN
gp-271	236	11	variable	variable	NOUN
gp-271	236	12	.	.	PUNCT
gp-271	237	1	jurnal	jurnal	ADJ
gp-271	237	2	reviu	reviu	PROPN
gp-271	237	3	akuntansi	akuntansi	PROPN
gp-271	237	4	dan	dan	PROPN
gp-271	237	5	keuangan	keuangan	PROPN
gp-271	237	6	,	,	PUNCT
gp-271	237	7	13(2	13(2	PROPN
gp-271	237	8	)	)	PUNCT
gp-271	237	9	,	,	PUNCT
gp-271	237	10	412–440	412–440	NUM
gp-271	237	11	.	.	PUNCT
gp-271	238	1	https://doi.org/10.22219/jrak.v13i2.24506	https://doi.org/10.22219/jrak.v13i2.24506	NUM
gp-271	238	2	phan	phan	PROPN
gp-271	238	3	,	,	PUNCT
gp-271	238	4	t.	t.	PROPN
gp-271	238	5	d.	d.	PROPN
gp-271	238	6	,	,	PUNCT
gp-271	238	7	hoang	hoang	PROPN
gp-271	238	8	,	,	PUNCT
gp-271	238	9	t.	t.	PROPN
gp-271	238	10	t.	t.	PROPN
gp-271	238	11	,	,	PUNCT
gp-271	238	12	&	&	CCONJ
gp-271	238	13	tran	tran	PROPN
gp-271	238	14	,	,	PUNCT
gp-271	238	15	n.	n.	NOUN
gp-271	238	16	m.	m.	NOUN
gp-271	238	17	(	(	PUNCT
gp-271	238	18	2022	2022	NUM
gp-271	238	19	)	)	PUNCT
gp-271	238	20	.	.	PUNCT
gp-271	239	1	cash	cash	NOUN
gp-271	239	2	flow	flow	NOUN
gp-271	239	3	and	and	CCONJ
gp-271	239	4	financial	financial	ADJ
gp-271	239	5	distress	distress	NOUN
gp-271	239	6	of	of	ADP
gp-271	239	7	private	private	ADJ
gp-271	239	8	listed	list	VERB
gp-271	239	9	enterprises	enterprise	NOUN
gp-271	239	10	on	on	ADP
gp-271	239	11	the	the	DET
gp-271	239	12	vietnam	vietnam	PROPN
gp-271	239	13	stock	stock	NOUN
gp-271	239	14	market	market	NOUN
gp-271	239	15	:	:	PUNCT
gp-271	239	16	a	a	DET
gp-271	239	17	quantile	quantile	ADJ
gp-271	239	18	regression	regression	NOUN
gp-271	239	19	approach	approach	NOUN
gp-271	239	20	.	.	PUNCT
gp-271	240	1	cogent	cogent	ADJ
gp-271	240	2	business	business	NOUN
gp-271	240	3	and	and	CCONJ
gp-271	240	4	management	management	NOUN
gp-271	240	5	,	,	PUNCT
gp-271	240	6	9(1	9(1	NUM
gp-271	240	7	)	)	PUNCT
gp-271	240	8	.	.	PUNCT
gp-271	241	1	https://doi.org/10.1080/23311975.2022.2121237	https://doi.org/10.1080/23311975.2022.2121237	PROPN
gp-271	241	2	putri	putri	PROPN
gp-271	241	3	,	,	PUNCT
gp-271	241	4	p.	p.	NOUN
gp-271	241	5	a.	a.	PROPN
gp-271	241	6	d.	d.	PROPN
gp-271	241	7	w.	w.	PROPN
gp-271	241	8	(	(	PUNCT
gp-271	241	9	2021	2021	NUM
gp-271	241	10	)	)	PUNCT
gp-271	241	11	.	.	PUNCT
gp-271	242	1	the	the	DET
gp-271	242	2	effect	effect	NOUN
gp-271	242	3	of	of	ADP
gp-271	242	4	operating	operate	VERB
gp-271	242	5	cash	cash	NOUN
gp-271	242	6	flows	flow	NOUN
gp-271	242	7	,	,	PUNCT
gp-271	242	8	sales	sale	NOUN
gp-271	242	9	growth	growth	NOUN
gp-271	242	10	,	,	PUNCT
gp-271	242	11	and	and	CCONJ
gp-271	242	12	operating	operating	NOUN
gp-271	242	13	capacity	capacity	NOUN
gp-271	242	14	in	in	ADP
gp-271	242	15	predicting	predict	VERB
gp-271	242	16	financial	financial	ADJ
gp-271	242	17	distress	distress	NOUN
gp-271	242	18	.	.	PUNCT
gp-271	243	1	international	international	ADJ
gp-271	243	2	journal	journal	NOUN
gp-271	243	3	of	of	ADP
gp-271	243	4	innovative	innovative	ADJ
gp-271	243	5	science	science	NOUN
gp-271	243	6	and	and	CCONJ
gp-271	243	7	research	research	NOUN
gp-271	243	8	technology	technology	NOUN
gp-271	243	9	,	,	PUNCT
gp-271	243	10	6(1	6(1	NUM
gp-271	243	11	)	)	PUNCT
gp-271	243	12	,	,	PUNCT
gp-271	243	13	638–646	638–646	NUM
gp-271	243	14	.	.	PUNCT
gp-271	243	15	www.ijisrt.com638	www.ijisrt.com638	NOUN
gp-271	243	16	ramadani	ramadani	PROPN
gp-271	243	17	,	,	PUNCT
gp-271	243	18	a.	a.	PROPN
gp-271	243	19	w.	w.	PROPN
gp-271	243	20	,	,	PUNCT
gp-271	243	21	&	&	CCONJ
gp-271	243	22	ratmono	ratmono	PROPN
gp-271	243	23	,	,	PUNCT
gp-271	243	24	d.	d.	PROPN
gp-271	243	25	(	(	PUNCT
gp-271	243	26	2023	2023	NUM
gp-271	243	27	)	)	PUNCT
gp-271	243	28	.	.	PUNCT
gp-271	244	1	financial	financial	ADJ
gp-271	244	2	distress	distress	NOUN
gp-271	244	3	prediction	prediction	NOUN
gp-271	244	4	:	:	PUNCT
gp-271	244	5	the	the	DET
gp-271	244	6	role	role	NOUN
gp-271	244	7	of	of	ADP
gp-271	244	8	financial	financial	ADJ
gp-271	244	9	ratio	ratio	NOUN
gp-271	244	10	and	and	CCONJ
gp-271	244	11	firm	firm	ADJ
gp-271	244	12	size	size	NOUN
gp-271	244	13	.	.	PUNCT
gp-271	245	1	jurnal	jurnal	ADJ
gp-271	245	2	riset	riset	PROPN
gp-271	245	3	akuntansi	akuntansi	PROPN
gp-271	245	4	kontemporer	kontemporer	PROPN
gp-271	245	5	,	,	PUNCT
gp-271	245	6	15(1	15(1	NUM
gp-271	245	7	)	)	PUNCT
gp-271	245	8	,	,	PUNCT
gp-271	245	9	19–26	19–26	NOUN
gp-271	245	10	.	.	PUNCT
gp-271	246	1	https://journal.unpas.ac.id/index.php/jrak/index	https://journal.unpas.ac.id/index.php/jrak/index	NOUN
gp-271	246	2	sari	sari	PROPN
gp-271	246	3	,	,	PUNCT
gp-271	246	4	s.	s.	PROPN
gp-271	246	5	d.	d.	PROPN
gp-271	246	6	,	,	PUNCT
gp-271	246	7	&	&	CCONJ
gp-271	246	8	kristanti	kristanti	PROPN
gp-271	246	9	,	,	PUNCT
gp-271	246	10	f.	f.	PROPN
gp-271	246	11	t.	t.	PROPN
gp-271	246	12	(	(	PUNCT
gp-271	246	13	2024	2024	NUM
gp-271	246	14	)	)	PUNCT
gp-271	246	15	.	.	PUNCT
gp-271	247	1	analysis	analysis	NOUN
gp-271	247	2	of	of	ADP
gp-271	247	3	financial	financial	ADJ
gp-271	247	4	distress	distress	NOUN
gp-271	247	5	factors	factor	NOUN
gp-271	247	6	using	use	VERB
gp-271	247	7	survival	survival	ADJ
gp-271	247	8	analysis	analysis	NOUN
gp-271	247	9	.	.	PUNCT
gp-271	248	1	jurnal	jurnal	ADJ
gp-271	248	2	akuntansi	akuntansi	PROPN
gp-271	248	3	dan	dan	PROPN
gp-271	248	4	bisnis	bisnis	PROPN
gp-271	248	5	:	:	PUNCT
gp-271	248	6	jurnal	jurnal	ADJ
gp-271	248	7	program	program	PROPN
gp-271	248	8	studi	studi	PROPN
gp-271	248	9	akuntansi	akuntansi	PROPN
gp-271	248	10	,	,	PUNCT
gp-271	248	11	10(2	10(2	NUM
gp-271	248	12	)	)	PUNCT
gp-271	248	13	,	,	PUNCT
gp-271	248	14	114–122	114–122	NUM
gp-271	248	15	.	.	PUNCT
gp-271	249	1	https://doi.org/10.31289/jab.v10i2.12144	https://doi.org/10.31289/jab.v10i2.12144	PROPN
gp-271	249	2	septyanto	septyanto	NOUN
gp-271	249	3	,	,	PUNCT
gp-271	249	4	d.	d.	PROPN
gp-271	249	5	,	,	PUNCT
gp-271	249	6	welandasari	welandasari	PROPN
gp-271	249	7	,	,	PUNCT
gp-271	249	8	n.	n.	PROPN
gp-271	249	9	f.	f.	PROPN
gp-271	249	10	,	,	PUNCT
gp-271	249	11	&	&	CCONJ
gp-271	249	12	sayidah	sayidah	PROPN
gp-271	249	13	,	,	PUNCT
gp-271	249	14	n.	n.	NOUN
gp-271	249	15	(	(	PUNCT
gp-271	249	16	2022	2022	NUM
gp-271	249	17	)	)	PUNCT
gp-271	249	18	.	.	PUNCT
gp-271	250	1	an	an	DET
gp-271	250	2	empirical	empirical	ADJ
gp-271	250	3	test	test	NOUN
gp-271	250	4	of	of	ADP
gp-271	250	5	the	the	DET
gp-271	250	6	financial	financial	ADJ
gp-271	250	7	ratio	ratio	NOUN
gp-271	250	8	effect	effect	NOUN
gp-271	250	9	on	on	ADP
gp-271	250	10	financial	financial	ADJ
gp-271	250	11	distress	distress	NOUN
gp-271	250	12	in	in	ADP
gp-271	250	13	indonesia	indonesia	PROPN
gp-271	250	14	(	(	PUNCT
gp-271	250	15	study	study	VERB
gp-271	250	16	in	in	ADP
gp-271	250	17	garment	garment	NOUN
gp-271	250	18	and	and	CCONJ
gp-271	250	19	textile	textile	NOUN
gp-271	250	20	industry	industry	NOUN
gp-271	250	21	)	)	PUNCT
gp-271	250	22	.	.	PUNCT
gp-271	251	1	economics	economic	NOUN
gp-271	251	2	and	and	CCONJ
gp-271	251	3	business	business	NOUN
gp-271	251	4	quarterly	quarterly	ADJ
gp-271	251	5	reviews	review	NOUN
gp-271	251	6	,	,	PUNCT
gp-271	251	7	5(2	5(2	NUM
gp-271	251	8	)	)	PUNCT
gp-271	251	9	,	,	PUNCT
gp-271	251	10	222–230	222–230	NUM
gp-271	251	11	.	.	PUNCT
gp-271	252	1	https://doi.org/10.31014/aior.1992.05.02.428	https://doi.org/10.31014/aior.1992.05.02.428	NOUN
gp-271	252	2	setiawan	setiawan	PROPN
gp-271	252	3	,	,	PUNCT
gp-271	252	4	f.	f.	PROPN
gp-271	252	5	(	(	PUNCT
gp-271	252	6	2021	2021	NUM
gp-271	252	7	)	)	PUNCT
gp-271	252	8	.	.	PUNCT
gp-271	253	1	financial	financial	ADJ
gp-271	253	2	distress	distress	NOUN
gp-271	253	3	analysis	analysis	NOUN
gp-271	253	4	using	use	VERB
gp-271	253	5	altman	altman	PROPN
gp-271	253	6	z	z	PROPN
gp-271	253	7	-	-	PUNCT
gp-271	253	8	score	score	NOUN
gp-271	253	9	model	model	NOUN
gp-271	253	10	in	in	ADP
gp-271	253	11	sharia	sharia	PROPN
gp-271	253	12	banking	banking	PROPN
gp-271	253	13	in	in	ADP
gp-271	253	14	indonesia	indonesia	PROPN
gp-271	253	15	.	.	PUNCT
gp-271	254	1	iqtishoduna	iqtishoduna	PROPN
gp-271	254	2	:	:	PUNCT
gp-271	254	3	jurnal	jurnal	PROPN
gp-271	254	4	ekonomi	ekonomi	PROPN
gp-271	254	5	islam	islam	PROPN
gp-271	254	6	,	,	PUNCT
gp-271	254	7	10(2	10(2	NUM
gp-271	254	8	)	)	PUNCT
gp-271	254	9	.	.	PUNCT
gp-271	255	1	https://doi.org/10.36835/iqtishoduna.v10i2.938	https://doi.org/10.36835/iqtishoduna.v10i2.938	PROPN
gp-271	255	2	szymczyk	szymczyk	PROPN
gp-271	255	3	,	,	PUNCT
gp-271	255	4	ł	ł	PROPN
gp-271	255	5	.	.	PROPN
gp-271	255	6	,	,	PUNCT
gp-271	255	7	van	van	PROPN
gp-271	255	8	horne	horne	PROPN
gp-271	255	9	,	,	PUNCT
gp-271	255	10	r.	r.	PROPN
gp-271	255	11	,	,	PUNCT
gp-271	255	12	&	&	CCONJ
gp-271	255	13	perez	perez	PROPN
gp-271	255	14	,	,	PUNCT
gp-271	255	15	k.	k.	PROPN
gp-271	255	16	(	(	PUNCT
gp-271	255	17	2022	2022	NUM
gp-271	255	18	)	)	PUNCT
gp-271	255	19	.	.	PUNCT
gp-271	256	1	modeling	model	VERB
gp-271	256	2	distress	distress	NOUN
gp-271	256	3	in	in	ADP
gp-271	256	4	us	we	PRON
gp-271	256	5	high	high	ADJ
gp-271	256	6	yield	yield	NOUN
gp-271	256	7	mutual	mutual	ADJ
gp-271	256	8	funds	fund	NOUN
gp-271	256	9	before	before	ADP
gp-271	256	10	and	and	CCONJ
gp-271	256	11	during	during	ADP
gp-271	256	12	the	the	DET
gp-271	256	13	covid-19	covid-19	PROPN
gp-271	256	14	pandemic	pandemic	NOUN
gp-271	256	15	.	.	PUNCT
gp-271	257	1	folia	folia	PROPN
gp-271	257	2	oeconomica	oeconomica	PROPN
gp-271	257	3	stetinensia	stetinensia	PROPN
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