id	keyword
gp-196	value
gp-196	firm
gp-196	csr
gp-196	tax
gp-196	avoidance
gp-196	audit
gp-196	committee
gp-196	independent
gp-196	vol
gp-196	effect
gp-196	commissioners
gp-196	board
gp-196	journal
gp-196	company
gp-196	test
gp-196	tax avoidance