id	sid	tid	token	lemma	pos
abrj-297	1	1	1	1	NUM
abrj-297	1	2	©	©	PROPN
abrj-297	1	3	2025	2025	NUM
abrj-297	1	4	by	by	ADP
abrj-297	1	5	the	the	DET
abrj-297	1	6	authors	author	NOUN
abrj-297	1	7	;	;	PUNCT
abrj-297	1	8	licensee	licensee	NOUN
abrj-297	1	9	eastern	eastern	ADJ
abrj-297	1	10	centre	centre	NOUN
abrj-297	1	11	of	of	ADP
abrj-297	1	12	science	science	NOUN
abrj-297	1	13	and	and	CCONJ
abrj-297	1	14	education	education	NOUN
abrj-297	1	15	,	,	PUNCT
abrj-297	1	16	usa	usa	PROPN
abrj-297	1	17	asian	asian	PROPN
abrj-297	1	18	business	business	PROPN
abrj-297	1	19	research	research	PROPN
abrj-297	1	20	journal	journal	PROPN
abrj-297	1	21	vol	vol	NOUN
abrj-297	1	22	.	.	PROPN
abrj-297	2	1	10	10	NUM
abrj-297	2	2	,	,	PUNCT
abrj-297	2	3	no	no	INTJ
abrj-297	2	4	.	.	NOUN
abrj-297	2	5	3	3	NUM
abrj-297	2	6	,	,	PUNCT
abrj-297	2	7	1	1	NUM
abrj-297	2	8	-	-	SYM
abrj-297	2	9	7	7	NUM
abrj-297	2	10	,	,	PUNCT
abrj-297	2	11	2025	2025	NUM
abrj-297	2	12	issn	issn	NOUN
abrj-297	2	13	:	:	PUNCT
abrj-297	2	14	2576	2576	NUM
abrj-297	2	15	-	-	SYM
abrj-297	2	16	6759	6759	NUM
abrj-297	2	17	doi	doi	NOUN
abrj-297	2	18	:	:	PUNCT
abrj-297	2	19	10.55220/25766759.297	10.55220/25766759.297	NUM
abrj-297	2	20	©	©	ADP
abrj-297	2	21	2025	2025	NUM
abrj-297	2	22	by	by	ADP
abrj-297	2	23	the	the	DET
abrj-297	2	24	authors	author	NOUN
abrj-297	2	25	;	;	PUNCT
abrj-297	2	26	licensee	licensee	NOUN
abrj-297	2	27	eastern	eastern	ADJ
abrj-297	2	28	centre	centre	NOUN
abrj-297	2	29	of	of	ADP
abrj-297	2	30	science	science	NOUN
abrj-297	2	31	and	and	CCONJ
abrj-297	2	32	education	education	NOUN
abrj-297	2	33	,	,	PUNCT
abrj-297	2	34	usa	usa	PROPN
abrj-297	2	35	the	the	DET
abrj-297	2	36	impact	impact	NOUN
abrj-297	2	37	of	of	ADP
abrj-297	2	38	earnings	earning	NOUN
abrj-297	2	39	management	management	NOUN
abrj-297	2	40	behavior	behavior	NOUN
abrj-297	2	41	on	on	ADP
abrj-297	2	42	the	the	DET
abrj-297	2	43	performance	performance	NOUN
abrj-297	2	44	of	of	ADP
abrj-297	2	45	listed	list	VERB
abrj-297	2	46	companies	company	NOUN
abrj-297	2	47	on	on	ADP
abrj-297	2	48	the	the	DET
abrj-297	2	49	hanoi	hanoi	PROPN
abrj-297	2	50	stock	stock	PROPN
abrj-297	2	51	exchange	exchange	PROPN
abrj-297	2	52	(	(	PUNCT
abrj-297	2	53	hnx	hnx	PROPN
abrj-297	2	54	)	)	PUNCT
abrj-297	2	55	in	in	ADP
abrj-297	2	56	vietnam	vietnam	PROPN
abrj-297	2	57	dinh	dinh	PROPN
abrj-297	2	58	the	the	DET
abrj-297	2	59	hung1	hung1	NOUN
abrj-297	2	60			PROPN
abrj-297	2	61	le	le	ADP
abrj-297	2	62	viet	viet	ADJ
abrj-297	2	63	dung2	dung2	PROPN
abrj-297	2	64	le	le	PROPN
abrj-297	2	65	phuong	phuong	PROPN
abrj-297	2	66	nhi3	nhi3	PROPN
abrj-297	2	67	1school	1school	NUM
abrj-297	2	68	of	of	ADP
abrj-297	2	69	accounting	accounting	NOUN
abrj-297	2	70	and	and	CCONJ
abrj-297	2	71	auditing	auditing	NOUN
abrj-297	2	72	,	,	PUNCT
abrj-297	2	73	national	national	PROPN
abrj-297	2	74	economics	economics	PROPN
abrj-297	2	75	university	university	PROPN
abrj-297	2	76	207	207	NUM
abrj-297	2	77	giai	giai	PROPN
abrj-297	2	78	phong	phong	PROPN
abrj-297	2	79	road	road	PROPN
abrj-297	2	80	,	,	PUNCT
abrj-297	2	81	dong	dong	PROPN
abrj-297	2	82	tam	tam	PROPN
abrj-297	2	83	ward	ward	PROPN
abrj-297	2	84	,	,	PUNCT
abrj-297	2	85	hai	hai	PROPN
abrj-297	2	86	ba	ba	PROPN
abrj-297	2	87	trung	trung	PROPN
abrj-297	2	88	district	district	PROPN
abrj-297	2	89	,	,	PUNCT
abrj-297	2	90	hanoi	hanoi	PROPN
abrj-297	2	91	,	,	PUNCT
abrj-297	2	92	vietnam	vietnam	PROPN
abrj-297	2	93	.	.	PUNCT
abrj-297	3	1	email	email	NOUN
abrj-297	3	2	:	:	PUNCT
abrj-297	3	3	hungdt@neu.edu.vn	hungdt@neu.edu.vn	PROPN
abrj-297	3	4	2excellent	2excellent	PROPN
abrj-297	3	5	auditing	auditing	NOUN
abrj-297	3	6	63b	63b	PRON
abrj-297	3	7	,	,	PUNCT
abrj-297	3	8	national	national	ADJ
abrj-297	3	9	economics	economics	PROPN
abrj-297	3	10	university	university	PROPN
abrj-297	3	11	207	207	NUM
abrj-297	3	12	giai	giai	PROPN
abrj-297	3	13	phong	phong	PROPN
abrj-297	3	14	road	road	PROPN
abrj-297	3	15	,	,	PUNCT
abrj-297	3	16	dong	dong	PROPN
abrj-297	3	17	tam	tam	PROPN
abrj-297	3	18	ward	ward	PROPN
abrj-297	3	19	,	,	PUNCT
abrj-297	3	20	hai	hai	PROPN
abrj-297	3	21	ba	ba	PROPN
abrj-297	3	22	trung	trung	PROPN
abrj-297	3	23	district	district	PROPN
abrj-297	3	24	,	,	PUNCT
abrj-297	3	25	hanoi	hanoi	PROPN
abrj-297	3	26	,	,	PUNCT
abrj-297	3	27	vietnam	vietnam	PROPN
abrj-297	3	28	.	.	PUNCT
abrj-297	3	29	email	email	NOUN
abrj-297	3	30	:	:	PUNCT
abrj-297	3	31	vietdung25112003@gmail.com	vietdung25112003@gmail.com	X
abrj-297	4	1	3grant	3grant	NUM
abrj-297	4	2	thornton	thornton	PROPN
abrj-297	4	3	vietnam	vietnam	PROPN
abrj-297	4	4	co.	co.	PROPN
abrj-297	4	5	,	,	PUNCT
abrj-297	4	6	ltd	ltd	PROPN
abrj-297	4	7	18th	18th	ADJ
abrj-297	4	8	floor	floor	NOUN
abrj-297	4	9	,	,	PUNCT
abrj-297	4	10	hoa	hoa	PROPN
abrj-297	4	11	binh	binh	PROPN
abrj-297	4	12	international	international	PROPN
abrj-297	4	13	office	office	NOUN
abrj-297	4	14	building	building	NOUN
abrj-297	4	15	,	,	PUNCT
abrj-297	4	16	106	106	NUM
abrj-297	4	17	hoang	hoang	PROPN
abrj-297	4	18	quoc	quoc	PROPN
abrj-297	4	19	viet	viet	PROPN
abrj-297	4	20	street	street	PROPN
abrj-297	4	21	,	,	PUNCT
abrj-297	4	22	nghia	nghia	NOUN
abrj-297	4	23	do	do	AUX
abrj-297	4	24	ward	ward	NOUN
abrj-297	4	25	,	,	PUNCT
abrj-297	4	26	cau	cau	PROPN
abrj-297	4	27	giay	giay	PROPN
abrj-297	4	28	district	district	PROPN
abrj-297	4	29	,	,	PUNCT
abrj-297	4	30	hanoi	hanoi	PROPN
abrj-297	4	31	,	,	PUNCT
abrj-297	4	32	vietnam	vietnam	PROPN
abrj-297	4	33	.	.	PUNCT
abrj-297	4	34	email	email	NOUN
abrj-297	4	35	:	:	PUNCT
abrj-297	4	36	lephuongnhi0611@gmail.com	lephuongnhi0611@gmail.com	X
abrj-297	4	37	(	(	PUNCT
abrj-297	4	38			PROPN
abrj-297	4	39	corresponding	correspond	VERB
abrj-297	4	40	author	author	NOUN
abrj-297	4	41	)	)	PUNCT
abrj-297	4	42	abstract	abstract	ADV
abrj-297	4	43	this	this	DET
abrj-297	4	44	study	study	NOUN
abrj-297	4	45	analyzes	analyze	VERB
abrj-297	4	46	the	the	DET
abrj-297	4	47	impact	impact	NOUN
abrj-297	4	48	of	of	ADP
abrj-297	4	49	earnings	earning	NOUN
abrj-297	4	50	management	management	NOUN
abrj-297	4	51	on	on	ADP
abrj-297	4	52	the	the	DET
abrj-297	4	53	business	business	NOUN
abrj-297	4	54	performance	performance	NOUN
abrj-297	4	55	of	of	ADP
abrj-297	4	56	companies	company	NOUN
abrj-297	4	57	listed	list	VERB
abrj-297	4	58	on	on	ADP
abrj-297	4	59	the	the	DET
abrj-297	4	60	hanoi	hanoi	PROPN
abrj-297	4	61	stock	stock	PROPN
abrj-297	4	62	exchange	exchange	PROPN
abrj-297	4	63	(	(	PUNCT
abrj-297	4	64	hnx	hnx	PROPN
abrj-297	4	65	)	)	PUNCT
abrj-297	4	66	in	in	ADP
abrj-297	4	67	vietnam	vietnam	PROPN
abrj-297	4	68	.	.	PUNCT
abrj-297	5	1	data	datum	NOUN
abrj-297	5	2	were	be	AUX
abrj-297	5	3	collected	collect	VERB
abrj-297	5	4	from	from	ADP
abrj-297	5	5	247	247	NUM
abrj-297	5	6	listed	list	VERB
abrj-297	5	7	companies	company	NOUN
abrj-297	5	8	on	on	ADP
abrj-297	5	9	hnx	hnx	ADJ
abrj-297	5	10	,	,	PUNCT
abrj-297	5	11	with	with	ADP
abrj-297	5	12	1,235	1,235	NUM
abrj-297	5	13	observations	observation	NOUN
abrj-297	5	14	during	during	ADP
abrj-297	5	15	the	the	DET
abrj-297	5	16	period	period	NOUN
abrj-297	5	17	2019–2023	2019–2023	NUM
abrj-297	5	18	.	.	PUNCT
abrj-297	6	1	the	the	DET
abrj-297	6	2	research	research	NOUN
abrj-297	6	3	team	team	NOUN
abrj-297	6	4	employed	employ	VERB
abrj-297	6	5	multiple	multiple	ADJ
abrj-297	6	6	linear	linear	ADJ
abrj-297	6	7	regression	regression	NOUN
abrj-297	6	8	analysis	analysis	NOUN
abrj-297	6	9	with	with	ADP
abrj-297	6	10	the	the	DET
abrj-297	6	11	support	support	NOUN
abrj-297	6	12	of	of	ADP
abrj-297	6	13	stata	stata	PROPN
abrj-297	6	14	software	software	NOUN
abrj-297	6	15	.	.	PUNCT
abrj-297	7	1	the	the	DET
abrj-297	7	2	research	research	NOUN
abrj-297	7	3	results	result	NOUN
abrj-297	7	4	indicate	indicate	VERB
abrj-297	7	5	that	that	SCONJ
abrj-297	7	6	earnings	earning	NOUN
abrj-297	7	7	management	management	NOUN
abrj-297	7	8	affects	affect	VERB
abrj-297	7	9	corporate	corporate	ADJ
abrj-297	7	10	performance	performance	NOUN
abrj-297	7	11	.	.	PUNCT
abrj-297	8	1	additionally	additionally	ADV
abrj-297	8	2	,	,	PUNCT
abrj-297	8	3	control	control	NOUN
abrj-297	8	4	variables	variable	NOUN
abrj-297	8	5	such	such	ADJ
abrj-297	8	6	as	as	ADP
abrj-297	8	7	duality	duality	NOUN
abrj-297	8	8	,	,	PUNCT
abrj-297	8	9	big	big	ADJ
abrj-297	8	10	four	four	NUM
abrj-297	8	11	audit	audit	NOUN
abrj-297	8	12	firms	firm	NOUN
abrj-297	8	13	,	,	PUNCT
abrj-297	8	14	board	board	NOUN
abrj-297	8	15	size	size	NOUN
abrj-297	8	16	,	,	PUNCT
abrj-297	8	17	and	and	CCONJ
abrj-297	8	18	firm	firm	ADJ
abrj-297	8	19	size	size	NOUN
abrj-297	8	20	also	also	ADV
abrj-297	8	21	influence	influence	VERB
abrj-297	8	22	the	the	DET
abrj-297	8	23	performance	performance	NOUN
abrj-297	8	24	of	of	ADP
abrj-297	8	25	companies	company	NOUN
abrj-297	8	26	listed	list	VERB
abrj-297	8	27	on	on	ADP
abrj-297	8	28	hnx	hnx	PROPN
abrj-297	8	29	.	.	PUNCT
abrj-297	9	1	the	the	DET
abrj-297	9	2	paper	paper	NOUN
abrj-297	9	3	also	also	ADV
abrj-297	9	4	provides	provide	VERB
abrj-297	9	5	several	several	ADJ
abrj-297	9	6	recommendations	recommendation	NOUN
abrj-297	9	7	regarding	regard	VERB
abrj-297	9	8	the	the	DET
abrj-297	9	9	relationship	relationship	NOUN
abrj-297	9	10	between	between	ADP
abrj-297	9	11	earnings	earning	NOUN
abrj-297	9	12	management	management	NOUN
abrj-297	9	13	and	and	CCONJ
abrj-297	9	14	the	the	DET
abrj-297	9	15	performance	performance	NOUN
abrj-297	9	16	of	of	ADP
abrj-297	9	17	listed	list	VERB
abrj-297	9	18	companies	company	NOUN
abrj-297	9	19	on	on	ADP
abrj-297	9	20	hnx	hnx	PROPN
abrj-297	9	21	.	.	PUNCT
abrj-297	10	1	keywords	keyword	NOUN
abrj-297	10	2	:	:	PUNCT
abrj-297	10	3	big4	big4	NOUN
abrj-297	10	4	,	,	PUNCT
abrj-297	10	5	corporate	corporate	ADJ
abrj-297	10	6	performance	performance	NOUN
abrj-297	10	7	,	,	PUNCT
abrj-297	10	8	earnings	earning	NOUN
abrj-297	10	9	management	management	NOUN
abrj-297	10	10	,	,	PUNCT
abrj-297	10	11	hnx	hnx	INTJ
abrj-297	10	12	.	.	NOUN
abrj-297	10	13	1	1	NUM
abrj-297	10	14	.	.	X
abrj-297	10	15	introduction	introduction	NOUN
abrj-297	10	16	in	in	ADP
abrj-297	10	17	the	the	DET
abrj-297	10	18	current	current	ADJ
abrj-297	10	19	economic	economic	ADJ
abrj-297	10	20	context	context	NOUN
abrj-297	10	21	,	,	PUNCT
abrj-297	10	22	earnings	earning	NOUN
abrj-297	10	23	management	management	NOUN
abrj-297	10	24	(	(	PUNCT
abrj-297	10	25	em	em	PRON
abrj-297	10	26	)	)	PUNCT
abrj-297	10	27	has	have	AUX
abrj-297	10	28	become	become	VERB
abrj-297	10	29	a	a	DET
abrj-297	10	30	topic	topic	NOUN
abrj-297	10	31	of	of	ADP
abrj-297	10	32	great	great	ADJ
abrj-297	10	33	interest	interest	NOUN
abrj-297	10	34	to	to	ADP
abrj-297	10	35	managers	manager	NOUN
abrj-297	10	36	,	,	PUNCT
abrj-297	10	37	investors	investor	NOUN
abrj-297	10	38	,	,	PUNCT
abrj-297	10	39	and	and	CCONJ
abrj-297	10	40	the	the	DET
abrj-297	10	41	academic	academic	ADJ
abrj-297	10	42	community	community	NOUN
abrj-297	10	43	.	.	PUNCT
abrj-297	11	1	em	em	PRON
abrj-297	11	2	refers	refer	VERB
abrj-297	11	3	to	to	ADP
abrj-297	11	4	the	the	DET
abrj-297	11	5	deliberate	deliberate	ADJ
abrj-297	11	6	use	use	NOUN
abrj-297	11	7	of	of	ADP
abrj-297	11	8	accounting	accounting	NOUN
abrj-297	11	9	techniques	technique	NOUN
abrj-297	11	10	by	by	ADP
abrj-297	11	11	managers	manager	NOUN
abrj-297	11	12	to	to	PART
abrj-297	11	13	alter	alter	VERB
abrj-297	11	14	a	a	DET
abrj-297	11	15	company	company	NOUN
abrj-297	11	16	’s	’s	PART
abrj-297	11	17	financial	financial	ADJ
abrj-297	11	18	results	result	NOUN
abrj-297	11	19	to	to	PART
abrj-297	11	20	achieve	achieve	VERB
abrj-297	11	21	specific	specific	ADJ
abrj-297	11	22	objectives	objective	NOUN
abrj-297	11	23	.	.	PUNCT
abrj-297	12	1	while	while	SCONJ
abrj-297	12	2	em	em	PRON
abrj-297	12	3	can	can	AUX
abrj-297	12	4	provide	provide	VERB
abrj-297	12	5	short	short	ADJ
abrj-297	12	6	-	-	PUNCT
abrj-297	12	7	term	term	NOUN
abrj-297	12	8	benefits	benefit	NOUN
abrj-297	12	9	for	for	ADP
abrj-297	12	10	firms	firm	NOUN
abrj-297	12	11	,	,	PUNCT
abrj-297	12	12	excessive	excessive	ADJ
abrj-297	12	13	use	use	NOUN
abrj-297	12	14	has	have	AUX
abrj-297	12	15	led	lead	VERB
abrj-297	12	16	to	to	ADP
abrj-297	12	17	severe	severe	ADJ
abrj-297	12	18	financial	financial	ADJ
abrj-297	12	19	crises	crisis	NOUN
abrj-297	12	20	and	and	CCONJ
abrj-297	12	21	eroded	erode	VERB
abrj-297	12	22	investor	investor	NOUN
abrj-297	12	23	confidence	confidence	NOUN
abrj-297	12	24	.	.	PUNCT
abrj-297	13	1	notable	notable	ADJ
abrj-297	13	2	examples	example	NOUN
abrj-297	13	3	include	include	VERB
abrj-297	13	4	enron	enron	PROPN
abrj-297	13	5	(	(	PUNCT
abrj-297	13	6	2001	2001	NUM
abrj-297	13	7	)	)	PUNCT
abrj-297	13	8	,	,	PUNCT
abrj-297	13	9	which	which	PRON
abrj-297	13	10	used	use	VERB
abrj-297	13	11	special	special	ADJ
abrj-297	13	12	-	-	PUNCT
abrj-297	13	13	purpose	purpose	NOUN
abrj-297	13	14	entities	entity	NOUN
abrj-297	13	15	and	and	CCONJ
abrj-297	13	16	complex	complex	ADJ
abrj-297	13	17	transactions	transaction	NOUN
abrj-297	13	18	to	to	PART
abrj-297	13	19	conceal	conceal	VERB
abrj-297	13	20	massive	massive	ADJ
abrj-297	13	21	debts	debt	NOUN
abrj-297	13	22	and	and	CCONJ
abrj-297	13	23	inflate	inflate	VERB
abrj-297	13	24	profits	profit	NOUN
abrj-297	13	25	,	,	PUNCT
abrj-297	13	26	causing	cause	VERB
abrj-297	13	27	shareholder	shareholder	NOUN
abrj-297	13	28	losses	loss	NOUN
abrj-297	13	29	exceeding	exceed	VERB
abrj-297	13	30	$	$	SYM
abrj-297	13	31	74	74	NUM
abrj-297	13	32	billion	billion	NUM
abrj-297	13	33	.	.	PUNCT
abrj-297	14	1	similarly	similarly	ADV
abrj-297	14	2	,	,	PUNCT
abrj-297	14	3	worldcom	worldcom	PROPN
abrj-297	14	4	(	(	PUNCT
abrj-297	14	5	2002	2002	NUM
abrj-297	14	6	)	)	PUNCT
abrj-297	14	7	capitalized	capitalize	VERB
abrj-297	14	8	expenses	expense	NOUN
abrj-297	14	9	that	that	PRON
abrj-297	14	10	did	do	AUX
abrj-297	14	11	not	not	PART
abrj-297	14	12	qualify	qualify	VERB
abrj-297	14	13	for	for	ADP
abrj-297	14	14	capitalization	capitalization	NOUN
abrj-297	14	15	instead	instead	ADV
abrj-297	14	16	of	of	ADP
abrj-297	14	17	recording	record	VERB
abrj-297	14	18	them	they	PRON
abrj-297	14	19	as	as	ADP
abrj-297	14	20	expenses	expense	NOUN
abrj-297	14	21	in	in	ADP
abrj-297	14	22	the	the	DET
abrj-297	14	23	income	income	NOUN
abrj-297	14	24	statement	statement	NOUN
abrj-297	14	25	,	,	PUNCT
abrj-297	14	26	leading	lead	VERB
abrj-297	14	27	to	to	ADP
abrj-297	14	28	an	an	DET
abrj-297	14	29	overstated	overstated	ADJ
abrj-297	14	30	asset	asset	NOUN
abrj-297	14	31	value	value	NOUN
abrj-297	14	32	of	of	ADP
abrj-297	14	33	up	up	ADP
abrj-297	14	34	to	to	PART
abrj-297	14	35	$	$	SYM
abrj-297	14	36	11	11	NUM
abrj-297	14	37	billion	billion	NUM
abrj-297	14	38	.	.	PUNCT
abrj-297	15	1	more	more	ADV
abrj-297	15	2	recently	recently	ADV
abrj-297	15	3	,	,	PUNCT
abrj-297	15	4	wirecard	wirecard	NOUN
abrj-297	15	5	(	(	PUNCT
abrj-297	15	6	2020	2020	NUM
abrj-297	15	7	)	)	PUNCT
abrj-297	15	8	,	,	PUNCT
abrj-297	15	9	a	a	DET
abrj-297	15	10	german	german	ADJ
abrj-297	15	11	online	online	ADJ
abrj-297	15	12	payment	payment	NOUN
abrj-297	15	13	company	company	NOUN
abrj-297	15	14	,	,	PUNCT
abrj-297	15	15	was	be	AUX
abrj-297	15	16	found	find	VERB
abrj-297	15	17	to	to	PART
abrj-297	15	18	have	have	AUX
abrj-297	15	19	fabricated	fabricate	VERB
abrj-297	15	20	revenues	revenue	NOUN
abrj-297	15	21	and	and	CCONJ
abrj-297	15	22	lacked	lack	VERB
abrj-297	15	23	assets	asset	NOUN
abrj-297	15	24	to	to	PART
abrj-297	15	25	back	back	VERB
abrj-297	15	26	its	its	PRON
abrj-297	15	27	debts	debt	NOUN
abrj-297	15	28	.	.	PUNCT
abrj-297	16	1	apart	apart	ADV
abrj-297	16	2	from	from	ADP
abrj-297	16	3	em	em	PRON
abrj-297	16	4	,	,	PUNCT
abrj-297	16	5	corporate	corporate	ADJ
abrj-297	16	6	performance	performance	NOUN
abrj-297	16	7	is	be	AUX
abrj-297	16	8	another	another	DET
abrj-297	16	9	critical	critical	ADJ
abrj-297	16	10	factor	factor	NOUN
abrj-297	16	11	commonly	commonly	ADV
abrj-297	16	12	used	use	VERB
abrj-297	16	13	to	to	PART
abrj-297	16	14	assess	assess	VERB
abrj-297	16	15	a	a	DET
abrj-297	16	16	company	company	NOUN
abrj-297	16	17	's	's	PART
abrj-297	16	18	profitability	profitability	NOUN
abrj-297	16	19	and	and	CCONJ
abrj-297	16	20	competitive	competitive	ADJ
abrj-297	16	21	strength	strength	NOUN
abrj-297	16	22	in	in	ADP
abrj-297	16	23	the	the	DET
abrj-297	16	24	market	market	NOUN
abrj-297	16	25	.	.	PUNCT
abrj-297	17	1	maintaining	maintain	VERB
abrj-297	17	2	high	high	ADJ
abrj-297	17	3	and	and	CCONJ
abrj-297	17	4	sustainable	sustainable	ADJ
abrj-297	17	5	performance	performance	NOUN
abrj-297	17	6	remains	remain	VERB
abrj-297	17	7	a	a	DET
abrj-297	17	8	top	top	ADJ
abrj-297	17	9	priority	priority	NOUN
abrj-297	17	10	for	for	ADP
abrj-297	17	11	businesses	business	NOUN
abrj-297	17	12	in	in	ADP
abrj-297	17	13	both	both	CCONJ
abrj-297	17	14	the	the	DET
abrj-297	17	15	global	global	ADJ
abrj-297	17	16	economy	economy	NOUN
abrj-297	17	17	and	and	CCONJ
abrj-297	17	18	vietnam	vietnam	PROPN
abrj-297	17	19	’s	’s	PART
abrj-297	17	20	economic	economic	ADJ
abrj-297	17	21	landscape	landscape	NOUN
abrj-297	17	22	.	.	PUNCT
abrj-297	18	1	the	the	DET
abrj-297	18	2	relationship	relationship	NOUN
abrj-297	18	3	between	between	ADP
abrj-297	18	4	em	em	PRON
abrj-297	18	5	and	and	CCONJ
abrj-297	18	6	corporate	corporate	ADJ
abrj-297	18	7	performance	performance	NOUN
abrj-297	18	8	has	have	AUX
abrj-297	18	9	attracted	attract	VERB
abrj-297	18	10	extensive	extensive	ADJ
abrj-297	18	11	research	research	NOUN
abrj-297	18	12	to	to	PART
abrj-297	18	13	better	well	ADV
abrj-297	18	14	understand	understand	VERB
abrj-297	18	15	how	how	SCONJ
abrj-297	18	16	em	em	PRON
abrj-297	18	17	behavior	behavior	NOUN
abrj-297	18	18	impacts	impact	VERB
abrj-297	18	19	a	a	DET
abrj-297	18	20	firm	firm	NOUN
abrj-297	18	21	’s	’s	PART
abrj-297	18	22	sustainable	sustainable	ADJ
abrj-297	18	23	development	development	NOUN
abrj-297	18	24	.	.	PUNCT
abrj-297	19	1	many	many	ADJ
abrj-297	19	2	studies	study	NOUN
abrj-297	19	3	suggest	suggest	VERB
abrj-297	19	4	that	that	SCONJ
abrj-297	19	5	em	em	PRON
abrj-297	19	6	can	can	AUX
abrj-297	19	7	directly	directly	ADV
abrj-297	19	8	influence	influence	VERB
abrj-297	19	9	corporate	corporate	ADJ
abrj-297	19	10	performance	performance	NOUN
abrj-297	19	11	by	by	ADP
abrj-297	19	12	adjusting	adjust	VERB
abrj-297	19	13	cash	cash	NOUN
abrj-297	19	14	flows	flow	NOUN
abrj-297	19	15	or	or	CCONJ
abrj-297	19	16	financial	financial	ADJ
abrj-297	19	17	results	result	NOUN
abrj-297	19	18	,	,	PUNCT
abrj-297	19	19	helping	helping	AUX
abrj-297	19	20	maintain	maintain	VERB
abrj-297	19	21	stable	stable	ADJ
abrj-297	19	22	profits	profit	NOUN
abrj-297	19	23	across	across	ADP
abrj-297	19	24	business	business	NOUN
abrj-297	19	25	cycles	cycle	NOUN
abrj-297	19	26	.	.	PUNCT
abrj-297	20	1	however	however	ADV
abrj-297	20	2	,	,	PUNCT
abrj-297	20	3	excessive	excessive	ADJ
abrj-297	20	4	em	em	PRON
abrj-297	20	5	can	can	AUX
abrj-297	20	6	lead	lead	VERB
abrj-297	20	7	to	to	ADP
abrj-297	20	8	hidden	hidden	ADJ
abrj-297	20	9	risks	risk	NOUN
abrj-297	20	10	,	,	PUNCT
abrj-297	20	11	pushing	push	VERB
abrj-297	20	12	firms	firm	NOUN
abrj-297	20	13	toward	toward	ADP
abrj-297	20	14	bankruptcy	bankruptcy	NOUN
abrj-297	20	15	in	in	ADP
abrj-297	20	16	times	time	NOUN
abrj-297	20	17	of	of	ADP
abrj-297	20	18	crisis	crisis	NOUN
abrj-297	20	19	.	.	PUNCT
abrj-297	21	1	this	this	DET
abrj-297	21	2	study	study	NOUN
abrj-297	21	3	aims	aim	VERB
abrj-297	21	4	to	to	PART
abrj-297	21	5	clarify	clarify	VERB
abrj-297	21	6	the	the	DET
abrj-297	21	7	impact	impact	NOUN
abrj-297	21	8	of	of	ADP
abrj-297	21	9	em	em	PRON
abrj-297	21	10	on	on	ADP
abrj-297	21	11	the	the	DET
abrj-297	21	12	performance	performance	NOUN
abrj-297	21	13	of	of	ADP
abrj-297	21	14	financial	financial	ADJ
abrj-297	21	15	companies	company	NOUN
abrj-297	21	16	listed	list	VERB
abrj-297	21	17	on	on	ADP
abrj-297	21	18	the	the	DET
abrj-297	21	19	hanoi	hanoi	PROPN
abrj-297	21	20	stock	stock	PROPN
abrj-297	21	21	exchange	exchange	PROPN
abrj-297	21	22	(	(	PUNCT
abrj-297	21	23	hnx	hnx	PROPN
abrj-297	21	24	)	)	PUNCT
abrj-297	21	25	from	from	ADP
abrj-297	21	26	2019	2019	NUM
abrj-297	21	27	to	to	ADP
abrj-297	21	28	2023	2023	NUM
abrj-297	21	29	.	.	PUNCT
abrj-297	22	1	it	it	PRON
abrj-297	22	2	also	also	ADV
abrj-297	22	3	seeks	seek	VERB
abrj-297	22	4	to	to	PART
abrj-297	22	5	provide	provide	VERB
abrj-297	22	6	deeper	deep	ADJ
abrj-297	22	7	insights	insight	NOUN
abrj-297	22	8	into	into	ADP
abrj-297	22	9	how	how	SCONJ
abrj-297	22	10	em	em	PRON
abrj-297	22	11	behavior	behavior	NOUN
abrj-297	22	12	affects	affect	VERB
abrj-297	22	13	corporate	corporate	ADJ
abrj-297	22	14	performance	performance	NOUN
abrj-297	22	15	.	.	PUNCT
abrj-297	23	1	based	base	VERB
abrj-297	23	2	on	on	ADP
abrj-297	23	3	the	the	DET
abrj-297	23	4	findings	finding	NOUN
abrj-297	23	5	,	,	PUNCT
abrj-297	23	6	the	the	DET
abrj-297	23	7	authors	author	NOUN
abrj-297	23	8	will	will	AUX
abrj-297	23	9	propose	propose	VERB
abrj-297	23	10	recommendations	recommendation	NOUN
abrj-297	23	11	to	to	PART
abrj-297	23	12	help	help	VERB
abrj-297	23	13	managers	manager	NOUN
abrj-297	23	14	,	,	PUNCT
abrj-297	23	15	investors	investor	NOUN
abrj-297	23	16	,	,	PUNCT
abrj-297	23	17	and	and	CCONJ
abrj-297	23	18	other	other	ADJ
abrj-297	23	19	stakeholders	stakeholder	NOUN
abrj-297	23	20	recognize	recognize	VERB
abrj-297	23	21	and	and	CCONJ
abrj-297	23	22	make	make	VERB
abrj-297	23	23	informed	informed	ADJ
abrj-297	23	24	decisions	decision	NOUN
abrj-297	23	25	regarding	regard	VERB
abrj-297	23	26	em	em	PRON
abrj-297	23	27	practices	practice	NOUN
abrj-297	23	28	.	.	PUNCT
abrj-297	24	1	2	2	X
abrj-297	24	2	.	.	X
abrj-297	24	3	literature	literature	NOUN
abrj-297	24	4	review	review	PROPN
abrj-297	24	5	and	and	CCONJ
abrj-297	24	6	theoretical	theoretical	ADJ
abrj-297	24	7	framework	framework	NOUN
abrj-297	24	8	2.1	2.1	NUM
abrj-297	24	9	.	.	PUNCT
abrj-297	25	1	earnings	earning	NOUN
abrj-297	25	2	management	management	NOUN
abrj-297	25	3	em	em	PRON
abrj-297	25	4	refers	refer	VERB
abrj-297	25	5	to	to	ADP
abrj-297	25	6	the	the	DET
abrj-297	25	7	deliberate	deliberate	ADJ
abrj-297	25	8	actions	action	NOUN
abrj-297	25	9	of	of	ADP
abrj-297	25	10	managers	manager	NOUN
abrj-297	25	11	who	who	PRON
abrj-297	25	12	use	use	VERB
abrj-297	25	13	accounting	accounting	NOUN
abrj-297	25	14	tools	tool	NOUN
abrj-297	25	15	such	such	ADJ
abrj-297	25	16	as	as	ADP
abrj-297	25	17	estimates	estimate	NOUN
abrj-297	25	18	and	and	CCONJ
abrj-297	25	19	accounting	accounting	NOUN
abrj-297	25	20	policies	policy	NOUN
abrj-297	25	21	to	to	PART
abrj-297	25	22	influence	influence	VERB
abrj-297	25	23	a	a	DET
abrj-297	25	24	company	company	NOUN
abrj-297	25	25	's	's	PART
abrj-297	25	26	financial	financial	ADJ
abrj-297	25	27	results	result	NOUN
abrj-297	25	28	in	in	ADP
abrj-297	25	29	a	a	DET
abrj-297	25	30	way	way	NOUN
abrj-297	25	31	that	that	PRON
abrj-297	25	32	aligns	align	VERB
abrj-297	25	33	with	with	ADP
abrj-297	25	34	their	their	PRON
abrj-297	25	35	objectives	objective	NOUN
abrj-297	25	36	.	.	PUNCT
abrj-297	26	1	this	this	DET
abrj-297	26	2	practice	practice	NOUN
abrj-297	26	3	is	be	AUX
abrj-297	26	4	often	often	ADV
abrj-297	26	5	aimed	aim	VERB
abrj-297	26	6	at	at	ADP
abrj-297	26	7	presenting	present	VERB
abrj-297	26	8	a	a	DET
abrj-297	26	9	more	more	ADV
abrj-297	26	10	favorable	favorable	ADJ
abrj-297	26	11	financial	financial	ADJ
abrj-297	26	12	image	image	NOUN
abrj-297	26	13	than	than	ADP
abrj-297	26	14	reality	reality	NOUN
abrj-297	26	15	,	,	PUNCT
abrj-297	26	16	serving	serve	VERB
abrj-297	26	17	specific	specific	ADJ
abrj-297	26	18	goals	goal	NOUN
abrj-297	26	19	such	such	ADJ
abrj-297	26	20	as	as	ADP
abrj-297	26	21	attracting	attract	VERB
abrj-297	26	22	investment	investment	NOUN
abrj-297	26	23	by	by	ADP
abrj-297	26	24	portraying	portray	VERB
abrj-297	26	25	stable	stable	ADJ
abrj-297	26	26	profits	profit	NOUN
abrj-297	26	27	or	or	CCONJ
abrj-297	26	28	minimizing	minimize	VERB
abrj-297	26	29	tax	tax	NOUN
abrj-297	26	30	obligations	obligation	NOUN
abrj-297	26	31	to	to	ADP
abrj-297	26	32	the	the	DET
abrj-297	26	33	government	government	NOUN
abrj-297	26	34	.	.	PUNCT
abrj-297	27	1	mailto:hungdt@neu.edu.vn	mailto:hungdt@neu.edu.vn	X
abrj-297	27	2	mailto:vietdung25112003@gmail.com	mailto:vietdung25112003@gmail.com	PROPN
abrj-297	27	3	mailto:lephuongnhi0611@gmail.com	mailto:lephuongnhi0611@gmail.com	PROPN
abrj-297	27	4	https://doi.org/10.55220/25766759.297	https://doi.org/10.55220/25766759.297	PROPN
abrj-297	27	5	asian	asian	PROPN
abrj-297	27	6	business	business	PROPN
abrj-297	27	7	research	research	NOUN
abrj-297	27	8	journal	journal	NOUN
abrj-297	27	9	,	,	PUNCT
abrj-297	27	10	2025	2025	NUM
abrj-297	27	11	,	,	PUNCT
abrj-297	27	12	10(3	10(3	NUM
abrj-297	27	13	):	):	PUNCT
abrj-297	27	14	1	1	NUM
abrj-297	27	15	-	-	SYM
abrj-297	27	16	7	7	NUM
abrj-297	27	17	2	2	NUM
abrj-297	27	18	©	©	PROPN
abrj-297	27	19	2025	2025	NUM
abrj-297	27	20	by	by	ADP
abrj-297	27	21	the	the	DET
abrj-297	27	22	authors	author	NOUN
abrj-297	27	23	;	;	PUNCT
abrj-297	27	24	licensee	licensee	NOUN
abrj-297	27	25	eastern	eastern	ADJ
abrj-297	27	26	centre	centre	NOUN
abrj-297	27	27	of	of	ADP
abrj-297	27	28	science	science	NOUN
abrj-297	27	29	and	and	CCONJ
abrj-297	27	30	education	education	NOUN
abrj-297	27	31	,	,	PUNCT
abrj-297	27	32	usa	usa	PROPN
abrj-297	27	33	the	the	DET
abrj-297	27	34	concept	concept	NOUN
abrj-297	27	35	of	of	ADP
abrj-297	27	36	em	em	PRON
abrj-297	27	37	has	have	AUX
abrj-297	27	38	been	be	AUX
abrj-297	27	39	widely	widely	ADV
abrj-297	27	40	discussed	discuss	VERB
abrj-297	27	41	by	by	ADP
abrj-297	27	42	researchers	researcher	NOUN
abrj-297	27	43	.	.	PUNCT
abrj-297	28	1	according	accord	VERB
abrj-297	28	2	to	to	ADP
abrj-297	28	3	schipper	schipper	PROPN
abrj-297	28	4	(	(	PUNCT
abrj-297	28	5	1989	1989	NUM
abrj-297	28	6	)	)	PUNCT
abrj-297	28	7	,	,	PUNCT
abrj-297	28	8	em	em	PRON
abrj-297	28	9	is	be	AUX
abrj-297	28	10	a	a	DET
abrj-297	28	11	deliberate	deliberate	ADJ
abrj-297	28	12	intervention	intervention	NOUN
abrj-297	28	13	by	by	ADP
abrj-297	28	14	managers	manager	NOUN
abrj-297	28	15	in	in	ADP
abrj-297	28	16	the	the	DET
abrj-297	28	17	financial	financial	ADJ
abrj-297	28	18	reporting	reporting	NOUN
abrj-297	28	19	process	process	NOUN
abrj-297	28	20	to	to	PART
abrj-297	28	21	achieve	achieve	VERB
abrj-297	28	22	personal	personal	ADJ
abrj-297	28	23	objectives	objective	NOUN
abrj-297	28	24	.	.	PUNCT
abrj-297	29	1	scott	scott	PROPN
abrj-297	29	2	(	(	PUNCT
abrj-297	29	3	1997	1997	NUM
abrj-297	29	4	)	)	PUNCT
abrj-297	29	5	argued	argue	VERB
abrj-297	29	6	that	that	SCONJ
abrj-297	29	7	em	em	PRON
abrj-297	29	8	reflects	reflect	VERB
abrj-297	29	9	the	the	DET
abrj-297	29	10	actions	action	NOUN
abrj-297	29	11	of	of	ADP
abrj-297	29	12	managers	manager	NOUN
abrj-297	29	13	in	in	ADP
abrj-297	29	14	selecting	select	VERB
abrj-297	29	15	accounting	accounting	NOUN
abrj-297	29	16	methods	method	NOUN
abrj-297	29	17	that	that	PRON
abrj-297	29	18	benefit	benefit	VERB
abrj-297	29	19	themselves	themselves	PRON
abrj-297	29	20	or	or	CCONJ
abrj-297	29	21	increase	increase	VERB
abrj-297	29	22	the	the	DET
abrj-297	29	23	firm	firm	NOUN
abrj-297	29	24	's	's	PART
abrj-297	29	25	market	market	NOUN
abrj-297	29	26	value	value	NOUN
abrj-297	29	27	.	.	PUNCT
abrj-297	30	1	healy	healy	PROPN
abrj-297	30	2	and	and	CCONJ
abrj-297	30	3	wahlen	wahlen	PROPN
abrj-297	30	4	(	(	PUNCT
abrj-297	30	5	1999	1999	NUM
abrj-297	30	6	)	)	PUNCT
abrj-297	30	7	defined	define	VERB
abrj-297	30	8	em	em	PRON
abrj-297	30	9	as	as	ADP
abrj-297	30	10	the	the	DET
abrj-297	30	11	managerial	managerial	ADJ
abrj-297	30	12	use	use	NOUN
abrj-297	30	13	of	of	ADP
abrj-297	30	14	subjective	subjective	ADJ
abrj-297	30	15	judgment	judgment	NOUN
abrj-297	30	16	in	in	ADP
abrj-297	30	17	financial	financial	ADJ
abrj-297	30	18	reporting	reporting	NOUN
abrj-297	30	19	to	to	PART
abrj-297	30	20	alter	alter	VERB
abrj-297	30	21	reported	report	VERB
abrj-297	30	22	financial	financial	ADJ
abrj-297	30	23	information	information	NOUN
abrj-297	30	24	or	or	CCONJ
abrj-297	30	25	contractual	contractual	ADJ
abrj-297	30	26	outcomes	outcome	NOUN
abrj-297	30	27	that	that	PRON
abrj-297	30	28	rely	rely	VERB
abrj-297	30	29	on	on	ADP
abrj-297	30	30	accounting	accounting	NOUN
abrj-297	30	31	figures	figure	NOUN
abrj-297	30	32	.	.	PUNCT
abrj-297	31	1	similarly	similarly	ADV
abrj-297	31	2	,	,	PUNCT
abrj-297	31	3	diep	diep	PROPN
abrj-297	31	4	(	(	PUNCT
abrj-297	31	5	2018	2018	NUM
abrj-297	31	6	)	)	PUNCT
abrj-297	31	7	suggested	suggest	VERB
abrj-297	31	8	that	that	SCONJ
abrj-297	31	9	em	em	PRON
abrj-297	31	10	occurs	occur	VERB
abrj-297	31	11	when	when	SCONJ
abrj-297	31	12	managers	manager	NOUN
abrj-297	31	13	exercise	exercise	VERB
abrj-297	31	14	judgment	judgment	NOUN
abrj-297	31	15	in	in	ADP
abrj-297	31	16	financial	financial	ADJ
abrj-297	31	17	reporting	reporting	NOUN
abrj-297	31	18	and	and	CCONJ
abrj-297	31	19	transaction	transaction	NOUN
abrj-297	31	20	structures	structure	NOUN
abrj-297	31	21	to	to	PART
abrj-297	31	22	manipulate	manipulate	VERB
abrj-297	31	23	financial	financial	ADJ
abrj-297	31	24	statements	statement	NOUN
abrj-297	31	25	,	,	PUNCT
abrj-297	31	26	either	either	CCONJ
abrj-297	31	27	to	to	PART
abrj-297	31	28	misrepresent	misrepresent	VERB
abrj-297	31	29	the	the	DET
abrj-297	31	30	company	company	NOUN
abrj-297	31	31	’s	’s	PART
abrj-297	31	32	performance	performance	NOUN
abrj-297	31	33	or	or	CCONJ
abrj-297	31	34	to	to	PART
abrj-297	31	35	influence	influence	VERB
abrj-297	31	36	contractual	contractual	ADJ
abrj-297	31	37	outcomes	outcome	NOUN
abrj-297	31	38	based	base	VERB
abrj-297	31	39	on	on	ADP
abrj-297	31	40	accounting	accounting	NOUN
abrj-297	31	41	figures	figure	NOUN
abrj-297	31	42	.	.	PUNCT
abrj-297	32	1	gunny	gunny	NOUN
abrj-297	32	2	(	(	PUNCT
abrj-297	32	3	2005	2005	NUM
abrj-297	32	4	)	)	PUNCT
abrj-297	32	5	categorized	categorize	VERB
abrj-297	32	6	em	em	PRON
abrj-297	32	7	into	into	ADP
abrj-297	32	8	two	two	NUM
abrj-297	32	9	main	main	ADJ
abrj-297	32	10	types	type	NOUN
abrj-297	32	11	:	:	PUNCT
abrj-297	32	12	accrual	accrual	ADJ
abrj-297	32	13	-	-	PUNCT
abrj-297	32	14	based	base	VERB
abrj-297	32	15	earnings	earning	NOUN
abrj-297	32	16	management	management	NOUN
abrj-297	32	17	(	(	PUNCT
abrj-297	32	18	aem	aem	PROPN
abrj-297	32	19	)	)	PUNCT
abrj-297	32	20	and	and	CCONJ
abrj-297	32	21	real	real	ADJ
abrj-297	32	22	earnings	earning	NOUN
abrj-297	32	23	management	management	NOUN
abrj-297	32	24	(	(	PUNCT
abrj-297	32	25	rem	rem	NOUN
abrj-297	32	26	)	)	PUNCT
abrj-297	32	27	.	.	PUNCT
abrj-297	33	1	most	most	ADJ
abrj-297	33	2	contemporary	contemporary	ADJ
abrj-297	33	3	studies	study	NOUN
abrj-297	33	4	measure	measure	VERB
abrj-297	33	5	em	em	PRON
abrj-297	33	6	using	use	VERB
abrj-297	33	7	accrual	accrual	ADJ
abrj-297	33	8	-	-	PUNCT
abrj-297	33	9	based	base	VERB
abrj-297	33	10	methods	method	NOUN
abrj-297	33	11	,	,	PUNCT
abrj-297	33	12	with	with	ADP
abrj-297	33	13	the	the	DET
abrj-297	33	14	modified	modify	VERB
abrj-297	33	15	jones	jones	PROPN
abrj-297	33	16	model	model	PROPN
abrj-297	33	17	(	(	PUNCT
abrj-297	33	18	1995	1995	NUM
abrj-297	33	19	)	)	PUNCT
abrj-297	33	20	being	be	AUX
abrj-297	33	21	considered	consider	VERB
abrj-297	33	22	the	the	DET
abrj-297	33	23	most	most	ADV
abrj-297	33	24	effective	effective	ADJ
abrj-297	33	25	tool	tool	NOUN
abrj-297	33	26	for	for	ADP
abrj-297	33	27	detecting	detect	VERB
abrj-297	33	28	em	em	PRON
abrj-297	33	29	.	.	PUNCT
abrj-297	34	1	therefore	therefore	ADV
abrj-297	34	2	,	,	PUNCT
abrj-297	34	3	this	this	DET
abrj-297	34	4	study	study	NOUN
abrj-297	34	5	employs	employ	VERB
abrj-297	34	6	the	the	DET
abrj-297	34	7	modified	modify	VERB
abrj-297	34	8	jones	jones	PROPN
abrj-297	34	9	model	model	PROPN
abrj-297	34	10	(	(	PUNCT
abrj-297	34	11	1995	1995	NUM
abrj-297	34	12	)	)	PUNCT
abrj-297	34	13	to	to	PART
abrj-297	34	14	measure	measure	VERB
abrj-297	34	15	em	em	PRON
abrj-297	34	16	through	through	ADP
abrj-297	34	17	accrual	accrual	ADJ
abrj-297	34	18	-	-	PUNCT
abrj-297	34	19	based	base	VERB
abrj-297	34	20	accounting	accounting	NOUN
abrj-297	34	21	variables	variable	NOUN
abrj-297	34	22	.	.	PUNCT
abrj-297	35	1	2.2	2.2	NUM
abrj-297	35	2	.	.	PUNCT
abrj-297	35	3	corporate	corporate	ADJ
abrj-297	35	4	performance	performance	NOUN
abrj-297	35	5	the	the	DET
abrj-297	35	6	concept	concept	NOUN
abrj-297	35	7	of	of	ADP
abrj-297	35	8	performance	performance	NOUN
abrj-297	35	9	is	be	AUX
abrj-297	35	10	a	a	DET
abrj-297	35	11	controversial	controversial	ADJ
abrj-297	35	12	topic	topic	NOUN
abrj-297	35	13	in	in	ADP
abrj-297	35	14	finance	finance	NOUN
abrj-297	35	15	due	due	ADP
abrj-297	35	16	to	to	ADP
abrj-297	35	17	its	its	PRON
abrj-297	35	18	broad	broad	ADJ
abrj-297	35	19	meaning	meaning	NOUN
abrj-297	35	20	.	.	PUNCT
abrj-297	36	1	productivity	productivity	NOUN
abrj-297	36	2	and	and	CCONJ
abrj-297	36	3	efficiency	efficiency	NOUN
abrj-297	36	4	are	be	AUX
abrj-297	36	5	often	often	ADV
abrj-297	36	6	used	use	VERB
abrj-297	36	7	interchangeably	interchangeably	ADV
abrj-297	36	8	,	,	PUNCT
abrj-297	36	9	but	but	CCONJ
abrj-297	36	10	they	they	PRON
abrj-297	36	11	do	do	AUX
abrj-297	36	12	not	not	PART
abrj-297	36	13	always	always	ADV
abrj-297	36	14	carry	carry	VERB
abrj-297	36	15	the	the	DET
abrj-297	36	16	same	same	ADJ
abrj-297	36	17	meaning	meaning	NOUN
abrj-297	36	18	.	.	PUNCT
abrj-297	37	1	productivity	productivity	NOUN
abrj-297	37	2	was	be	AUX
abrj-297	37	3	first	first	ADV
abrj-297	37	4	mentioned	mention	VERB
abrj-297	37	5	in	in	ADP
abrj-297	37	6	an	an	DET
abrj-297	37	7	article	article	NOUN
abrj-297	37	8	by	by	ADP
abrj-297	37	9	quesnay	quesnay	NOUN
abrj-297	37	10	in	in	ADP
abrj-297	37	11	1776	1776	NUM
abrj-297	37	12	,	,	PUNCT
abrj-297	37	13	and	and	CCONJ
abrj-297	37	14	since	since	SCONJ
abrj-297	37	15	then	then	ADV
abrj-297	37	16	,	,	PUNCT
abrj-297	37	17	various	various	ADJ
abrj-297	37	18	authors	author	NOUN
abrj-297	37	19	have	have	AUX
abrj-297	37	20	defined	define	VERB
abrj-297	37	21	it	it	PRON
abrj-297	37	22	differently	differently	ADV
abrj-297	37	23	.	.	PUNCT
abrj-297	38	1	a	a	DET
abrj-297	38	2	commonality	commonality	NOUN
abrj-297	38	3	among	among	ADP
abrj-297	38	4	most	most	ADJ
abrj-297	38	5	definitions	definition	NOUN
abrj-297	38	6	is	be	AUX
abrj-297	38	7	that	that	SCONJ
abrj-297	38	8	productivity	productivity	NOUN
abrj-297	38	9	is	be	AUX
abrj-297	38	10	considered	consider	VERB
abrj-297	38	11	a	a	DET
abrj-297	38	12	"	"	PUNCT
abrj-297	38	13	measure	measure	NOUN
abrj-297	38	14	"	"	PUNCT
abrj-297	38	15	of	of	ADP
abrj-297	38	16	output	output	NOUN
abrj-297	38	17	relative	relative	ADJ
abrj-297	38	18	to	to	ADP
abrj-297	38	19	one	one	NUM
abrj-297	38	20	input	input	NOUN
abrj-297	38	21	,	,	PUNCT
abrj-297	38	22	two	two	NUM
abrj-297	38	23	inputs	input	NOUN
abrj-297	38	24	,	,	PUNCT
abrj-297	38	25	or	or	CCONJ
abrj-297	38	26	total	total	ADJ
abrj-297	38	27	inputs	input	NOUN
abrj-297	38	28	.	.	PUNCT
abrj-297	39	1	this	this	DET
abrj-297	39	2	ratio	ratio	NOUN
abrj-297	39	3	can	can	AUX
abrj-297	39	4	be	be	AUX
abrj-297	39	5	easily	easily	ADV
abrj-297	39	6	calculated	calculate	VERB
abrj-297	39	7	when	when	SCONJ
abrj-297	39	8	a	a	DET
abrj-297	39	9	producer	producer	NOUN
abrj-297	39	10	uses	use	VERB
abrj-297	39	11	a	a	DET
abrj-297	39	12	single	single	ADJ
abrj-297	39	13	input	input	NOUN
abrj-297	39	14	to	to	PART
abrj-297	39	15	generate	generate	VERB
abrj-297	39	16	an	an	DET
abrj-297	39	17	output	output	NOUN
abrj-297	39	18	.	.	PUNCT
abrj-297	40	1	even	even	ADV
abrj-297	40	2	in	in	ADP
abrj-297	40	3	cases	case	NOUN
abrj-297	40	4	where	where	SCONJ
abrj-297	40	5	multiple	multiple	ADJ
abrj-297	40	6	inputs	input	NOUN
abrj-297	40	7	are	be	AUX
abrj-297	40	8	used	use	VERB
abrj-297	40	9	to	to	PART
abrj-297	40	10	produce	produce	VERB
abrj-297	40	11	several	several	ADJ
abrj-297	40	12	outputs	output	NOUN
abrj-297	40	13	,	,	PUNCT
abrj-297	40	14	the	the	DET
abrj-297	40	15	numerator	numerator	NOUN
abrj-297	40	16	(	(	PUNCT
abrj-297	40	17	output	output	PROPN
abrj-297	40	18	)	)	PUNCT
abrj-297	40	19	must	must	AUX
abrj-297	40	20	be	be	AUX
abrj-297	40	21	aggregated	aggregate	VERB
abrj-297	40	22	from	from	ADP
abrj-297	40	23	economically	economically	ADV
abrj-297	40	24	reasonable	reasonable	ADJ
abrj-297	40	25	factors	factor	NOUN
abrj-297	40	26	,	,	PUNCT
abrj-297	40	27	and	and	CCONJ
abrj-297	40	28	the	the	DET
abrj-297	40	29	denominator	denominator	NOUN
abrj-297	40	30	(	(	PUNCT
abrj-297	40	31	input	input	NOUN
abrj-297	40	32	)	)	PUNCT
abrj-297	40	33	must	must	AUX
abrj-297	40	34	also	also	ADV
abrj-297	40	35	be	be	AUX
abrj-297	40	36	composed	compose	VERB
abrj-297	40	37	of	of	ADP
abrj-297	40	38	those	those	DET
abrj-297	40	39	factors	factor	NOUN
abrj-297	40	40	.	.	PUNCT
abrj-297	41	1	therefore	therefore	ADV
abrj-297	41	2	,	,	PUNCT
abrj-297	41	3	productivity	productivity	NOUN
abrj-297	41	4	remains	remain	VERB
abrj-297	41	5	a	a	DET
abrj-297	41	6	scalar	scalar	ADJ
abrj-297	41	7	ratio	ratio	NOUN
abrj-297	41	8	.	.	PUNCT
abrj-297	42	1	however	however	ADV
abrj-297	42	2	,	,	PUNCT
abrj-297	42	3	when	when	SCONJ
abrj-297	42	4	multiple	multiple	ADJ
abrj-297	42	5	inputs	input	NOUN
abrj-297	42	6	are	be	AUX
abrj-297	42	7	used	use	VERB
abrj-297	42	8	to	to	PART
abrj-297	42	9	produce	produce	VERB
abrj-297	42	10	multiple	multiple	ADJ
abrj-297	42	11	outputs	output	NOUN
abrj-297	42	12	,	,	PUNCT
abrj-297	42	13	researchers	researcher	NOUN
abrj-297	42	14	tend	tend	VERB
abrj-297	42	15	to	to	PART
abrj-297	42	16	infer	infer	VERB
abrj-297	42	17	efficiency	efficiency	NOUN
abrj-297	42	18	(	(	PUNCT
abrj-297	42	19	grosskopf	grosskopf	NOUN
abrj-297	42	20	&	&	CCONJ
abrj-297	42	21	lovell	lovell	PROPN
abrj-297	42	22	,	,	PUNCT
abrj-297	42	23	1994	1994	NUM
abrj-297	42	24	)	)	PUNCT
abrj-297	42	25	.	.	PUNCT
abrj-297	43	1	by	by	ADP
abrj-297	43	2	definition	definition	NOUN
abrj-297	43	3	,	,	PUNCT
abrj-297	43	4	efficiency	efficiency	NOUN
abrj-297	43	5	involves	involve	VERB
abrj-297	43	6	comparing	compare	VERB
abrj-297	43	7	the	the	DET
abrj-297	43	8	observed	observed	ADJ
abrj-297	43	9	actual	actual	ADJ
abrj-297	43	10	values	value	NOUN
abrj-297	43	11	with	with	ADP
abrj-297	43	12	the	the	DET
abrj-297	43	13	potential	potential	ADJ
abrj-297	43	14	values	value	NOUN
abrj-297	43	15	of	of	ADP
abrj-297	43	16	inputs	input	NOUN
abrj-297	43	17	and	and	CCONJ
abrj-297	43	18	outputs	output	NOUN
abrj-297	43	19	.	.	PUNCT
abrj-297	44	1	efficiency	efficiency	NOUN
abrj-297	44	2	can	can	AUX
abrj-297	44	3	be	be	AUX
abrj-297	44	4	examined	examine	VERB
abrj-297	44	5	in	in	ADP
abrj-297	44	6	several	several	ADJ
abrj-297	44	7	ways	way	NOUN
abrj-297	44	8	:	:	PUNCT
abrj-297	44	9	comparing	compare	VERB
abrj-297	44	10	actual	actual	ADJ
abrj-297	44	11	output	output	NOUN
abrj-297	44	12	to	to	ADP
abrj-297	44	13	the	the	DET
abrj-297	44	14	potential	potential	ADJ
abrj-297	44	15	output	output	NOUN
abrj-297	44	16	for	for	ADP
abrj-297	44	17	a	a	DET
abrj-297	44	18	given	give	VERB
abrj-297	44	19	input	input	NOUN
abrj-297	44	20	,	,	PUNCT
abrj-297	44	21	comparing	compare	VERB
abrj-297	44	22	actual	actual	ADJ
abrj-297	44	23	input	input	NOUN
abrj-297	44	24	to	to	ADP
abrj-297	44	25	the	the	DET
abrj-297	44	26	minimum	minimum	ADJ
abrj-297	44	27	input	input	NOUN
abrj-297	44	28	required	require	VERB
abrj-297	44	29	to	to	PART
abrj-297	44	30	produce	produce	VERB
abrj-297	44	31	a	a	DET
abrj-297	44	32	given	give	VERB
abrj-297	44	33	output	output	NOUN
abrj-297	44	34	,	,	PUNCT
abrj-297	44	35	or	or	CCONJ
abrj-297	44	36	a	a	DET
abrj-297	44	37	combination	combination	NOUN
abrj-297	44	38	of	of	ADP
abrj-297	44	39	both	both	PRON
abrj-297	44	40	.	.	PUNCT
abrj-297	45	1	performance	performance	NOUN
abrj-297	45	2	is	be	AUX
abrj-297	45	3	measured	measure	VERB
abrj-297	45	4	in	in	ADP
abrj-297	45	5	both	both	CCONJ
abrj-297	45	6	financial	financial	ADJ
abrj-297	45	7	and	and	CCONJ
abrj-297	45	8	organizational	organizational	ADJ
abrj-297	45	9	terms	term	NOUN
abrj-297	45	10	.	.	PUNCT
abrj-297	46	1	financial	financial	ADJ
abrj-297	46	2	performance	performance	NOUN
abrj-297	46	3	,	,	PUNCT
abrj-297	46	4	including	include	VERB
abrj-297	46	5	profit	profit	NOUN
abrj-297	46	6	maximization	maximization	NOUN
abrj-297	46	7	,	,	PUNCT
abrj-297	46	8	return	return	NOUN
abrj-297	46	9	on	on	ADP
abrj-297	46	10	assets	asset	NOUN
abrj-297	46	11	(	(	PUNCT
abrj-297	46	12	roa	roa	NOUN
abrj-297	46	13	)	)	PUNCT
abrj-297	46	14	maximization	maximization	NOUN
abrj-297	46	15	,	,	PUNCT
abrj-297	46	16	and	and	CCONJ
abrj-297	46	17	shareholder	shareholder	NOUN
abrj-297	46	18	value	value	NOUN
abrj-297	46	19	maximization	maximization	NOUN
abrj-297	46	20	,	,	PUNCT
abrj-297	46	21	is	be	AUX
abrj-297	46	22	a	a	DET
abrj-297	46	23	core	core	ADJ
abrj-297	46	24	aspect	aspect	NOUN
abrj-297	46	25	of	of	ADP
abrj-297	46	26	corporate	corporate	ADJ
abrj-297	46	27	efficiency	efficiency	NOUN
abrj-297	46	28	.	.	PUNCT
abrj-297	47	1	a	a	DET
abrj-297	47	2	broader	broad	ADJ
abrj-297	47	3	definition	definition	NOUN
abrj-297	47	4	of	of	ADP
abrj-297	47	5	performance	performance	NOUN
abrj-297	47	6	includes	include	VERB
abrj-297	47	7	revenue	revenue	NOUN
abrj-297	47	8	growth	growth	NOUN
abrj-297	47	9	and	and	CCONJ
abrj-297	47	10	market	market	NOUN
abrj-297	47	11	share	share	NOUN
abrj-297	47	12	expansion	expansion	NOUN
abrj-297	47	13	as	as	ADP
abrj-297	47	14	key	key	ADJ
abrj-297	47	15	measures	measure	NOUN
abrj-297	47	16	.	.	PUNCT
abrj-297	48	1	roa	roa	NOUN
abrj-297	48	2	and	and	CCONJ
abrj-297	48	3	return	return	VERB
abrj-297	48	4	on	on	ADP
abrj-297	48	5	equity	equity	NOUN
abrj-297	48	6	(	(	PUNCT
abrj-297	48	7	roe	roe	PROPN
abrj-297	48	8	)	)	PUNCT
abrj-297	48	9	are	be	AUX
abrj-297	48	10	the	the	DET
abrj-297	48	11	most	most	ADV
abrj-297	48	12	commonly	commonly	ADV
abrj-297	48	13	used	use	VERB
abrj-297	48	14	metrics	metric	NOUN
abrj-297	48	15	for	for	ADP
abrj-297	48	16	measuring	measure	VERB
abrj-297	48	17	corporate	corporate	ADJ
abrj-297	48	18	performance	performance	NOUN
abrj-297	48	19	.	.	PUNCT
abrj-297	49	1	these	these	DET
abrj-297	49	2	accounting	accounting	NOUN
abrj-297	49	3	-	-	PUNCT
abrj-297	49	4	based	base	VERB
abrj-297	49	5	measures	measure	NOUN
abrj-297	49	6	represent	represent	VERB
abrj-297	49	7	financial	financial	ADJ
abrj-297	49	8	indicators	indicator	NOUN
abrj-297	49	9	derived	derive	VERB
abrj-297	49	10	from	from	ADP
abrj-297	49	11	the	the	DET
abrj-297	49	12	balance	balance	NOUN
abrj-297	49	13	sheet	sheet	NOUN
abrj-297	49	14	and	and	CCONJ
abrj-297	49	15	income	income	NOUN
abrj-297	49	16	statement	statement	NOUN
abrj-297	49	17	and	and	CCONJ
abrj-297	49	18	have	have	AUX
abrj-297	49	19	been	be	AUX
abrj-297	49	20	widely	widely	ADV
abrj-297	49	21	employed	employ	VERB
abrj-297	49	22	by	by	ADP
abrj-297	49	23	previous	previous	ADJ
abrj-297	49	24	researchers	researcher	NOUN
abrj-297	49	25	.	.	PUNCT
abrj-297	50	1	2.3	2.3	NUM
abrj-297	50	2	.	.	PUNCT
abrj-297	51	1	the	the	DET
abrj-297	51	2	relationship	relationship	NOUN
abrj-297	51	3	between	between	ADP
abrj-297	51	4	earnings	earning	NOUN
abrj-297	51	5	management	management	NOUN
abrj-297	51	6	and	and	CCONJ
abrj-297	51	7	corporate	corporate	ADJ
abrj-297	51	8	performance	performance	NOUN
abrj-297	51	9	according	accord	VERB
abrj-297	51	10	to	to	ADP
abrj-297	51	11	the	the	DET
abrj-297	51	12	research	research	NOUN
abrj-297	51	13	of	of	ADP
abrj-297	51	14	healy	healy	PROPN
abrj-297	51	15	(	(	PUNCT
abrj-297	51	16	1985	1985	NUM
abrj-297	51	17	)	)	PUNCT
abrj-297	51	18	,	,	PUNCT
abrj-297	51	19	the	the	DET
abrj-297	51	20	increase	increase	NOUN
abrj-297	51	21	or	or	CCONJ
abrj-297	51	22	deficit	deficit	NOUN
abrj-297	51	23	in	in	ADP
abrj-297	51	24	profits	profit	NOUN
abrj-297	51	25	depends	depend	VERB
abrj-297	51	26	on	on	ADP
abrj-297	51	27	executive	executive	ADJ
abrj-297	51	28	bonuses	bonus	NOUN
abrj-297	51	29	and	and	CCONJ
abrj-297	51	30	compensations	compensation	NOUN
abrj-297	51	31	,	,	PUNCT
abrj-297	51	32	which	which	PRON
abrj-297	51	33	are	be	AUX
abrj-297	51	34	linked	link	VERB
abrj-297	51	35	to	to	ADP
abrj-297	51	36	the	the	DET
abrj-297	51	37	company	company	NOUN
abrj-297	51	38	's	's	PART
abrj-297	51	39	performance	performance	NOUN
abrj-297	51	40	.	.	PUNCT
abrj-297	52	1	degeorge	degeorge	VERB
abrj-297	52	2	et	et	PROPN
abrj-297	52	3	al	al	PROPN
abrj-297	52	4	.	.	PROPN
abrj-297	53	1	(	(	PUNCT
abrj-297	53	2	1999	1999	NUM
abrj-297	53	3	)	)	PUNCT
abrj-297	53	4	argued	argue	VERB
abrj-297	53	5	that	that	SCONJ
abrj-297	53	6	incentive	incentive	NOUN
abrj-297	53	7	compensation	compensation	NOUN
abrj-297	53	8	for	for	ADP
abrj-297	53	9	executives	executive	NOUN
abrj-297	53	10	significantly	significantly	ADV
abrj-297	53	11	impacts	impact	VERB
abrj-297	53	12	periodic	periodic	ADJ
abrj-297	53	13	financial	financial	ADJ
abrj-297	53	14	reports	report	NOUN
abrj-297	53	15	of	of	ADP
abrj-297	53	16	businesses	business	NOUN
abrj-297	53	17	during	during	ADP
abrj-297	53	18	specific	specific	ADJ
abrj-297	53	19	periods	period	NOUN
abrj-297	53	20	.	.	PUNCT
abrj-297	54	1	the	the	DET
abrj-297	54	2	study	study	NOUN
abrj-297	54	3	by	by	ADP
abrj-297	54	4	dichev	dichev	PROPN
abrj-297	54	5	(	(	PUNCT
abrj-297	54	6	1997	1997	NUM
abrj-297	54	7	)	)	PUNCT
abrj-297	54	8	also	also	ADV
abrj-297	54	9	introduced	introduce	VERB
abrj-297	54	10	two	two	NUM
abrj-297	54	11	thresholds	threshold	NOUN
abrj-297	54	12	for	for	ADP
abrj-297	54	13	managerial	managerial	ADJ
abrj-297	54	14	motivation	motivation	NOUN
abrj-297	54	15	:	:	PUNCT
abrj-297	54	16	when	when	SCONJ
abrj-297	54	17	business	business	NOUN
abrj-297	54	18	performance	performance	NOUN
abrj-297	54	19	is	be	AUX
abrj-297	54	20	poor	poor	ADJ
abrj-297	54	21	,	,	PUNCT
abrj-297	54	22	reported	report	VERB
abrj-297	54	23	profits	profit	NOUN
abrj-297	54	24	should	should	AUX
abrj-297	54	25	indicate	indicate	VERB
abrj-297	54	26	that	that	SCONJ
abrj-297	54	27	the	the	DET
abrj-297	54	28	company	company	NOUN
abrj-297	54	29	is	be	AUX
abrj-297	54	30	not	not	PART
abrj-297	54	31	making	make	VERB
abrj-297	54	32	a	a	DET
abrj-297	54	33	loss	loss	NOUN
abrj-297	54	34	;	;	PUNCT
abrj-297	54	35	and	and	CCONJ
abrj-297	54	36	when	when	SCONJ
abrj-297	54	37	business	business	NOUN
abrj-297	54	38	performance	performance	NOUN
abrj-297	54	39	is	be	AUX
abrj-297	54	40	favorable	favorable	ADJ
abrj-297	54	41	,	,	PUNCT
abrj-297	54	42	reported	report	VERB
abrj-297	54	43	profits	profit	NOUN
abrj-297	54	44	should	should	AUX
abrj-297	54	45	be	be	AUX
abrj-297	54	46	maintained	maintain	VERB
abrj-297	54	47	at	at	ADP
abrj-297	54	48	a	a	DET
abrj-297	54	49	stable	stable	ADJ
abrj-297	54	50	level	level	NOUN
abrj-297	54	51	,	,	PUNCT
abrj-297	54	52	avoiding	avoid	VERB
abrj-297	54	53	sudden	sudden	ADJ
abrj-297	54	54	fluctuations	fluctuation	NOUN
abrj-297	54	55	.	.	PUNCT
abrj-297	55	1	some	some	DET
abrj-297	55	2	studies	study	NOUN
abrj-297	55	3	also	also	ADV
abrj-297	55	4	highlight	highlight	VERB
abrj-297	55	5	theories	theory	NOUN
abrj-297	55	6	suggesting	suggest	VERB
abrj-297	55	7	that	that	SCONJ
abrj-297	55	8	managers	manager	NOUN
abrj-297	55	9	conceal	conceal	VERB
abrj-297	55	10	actual	actual	ADJ
abrj-297	55	11	business	business	NOUN
abrj-297	55	12	results	result	NOUN
abrj-297	55	13	to	to	PART
abrj-297	55	14	meet	meet	VERB
abrj-297	55	15	contractual	contractual	ADJ
abrj-297	55	16	obligations	obligation	NOUN
abrj-297	55	17	with	with	ADP
abrj-297	55	18	investors	investor	NOUN
abrj-297	55	19	and	and	CCONJ
abrj-297	55	20	minimize	minimize	VERB
abrj-297	55	21	investor	investor	NOUN
abrj-297	55	22	dissatisfaction	dissatisfaction	NOUN
abrj-297	55	23	when	when	SCONJ
abrj-297	55	24	the	the	DET
abrj-297	55	25	company	company	NOUN
abrj-297	55	26	experiences	experience	VERB
abrj-297	55	27	a	a	DET
abrj-297	55	28	series	series	NOUN
abrj-297	55	29	of	of	ADP
abrj-297	55	30	unfavorable	unfavorable	ADJ
abrj-297	55	31	results	result	NOUN
abrj-297	55	32	.	.	PUNCT
abrj-297	56	1	it	it	PRON
abrj-297	56	2	can	can	AUX
abrj-297	56	3	be	be	AUX
abrj-297	56	4	said	say	VERB
abrj-297	56	5	that	that	SCONJ
abrj-297	56	6	em	em	PRON
abrj-297	56	7	to	to	PART
abrj-297	56	8	mask	mask	VERB
abrj-297	56	9	poor	poor	ADJ
abrj-297	56	10	business	business	NOUN
abrj-297	56	11	performance	performance	NOUN
abrj-297	56	12	is	be	AUX
abrj-297	56	13	the	the	DET
abrj-297	56	14	most	most	ADV
abrj-297	56	15	common	common	ADJ
abrj-297	56	16	and	and	CCONJ
abrj-297	56	17	widely	widely	ADV
abrj-297	56	18	observed	observe	VERB
abrj-297	56	19	practice	practice	NOUN
abrj-297	56	20	among	among	ADP
abrj-297	56	21	businesses	business	NOUN
abrj-297	56	22	.	.	PUNCT
abrj-297	57	1	dichev	dichev	PROPN
abrj-297	57	2	(	(	PUNCT
abrj-297	57	3	1997	1997	NUM
abrj-297	57	4	)	)	PUNCT
abrj-297	57	5	estimated	estimate	VERB
abrj-297	57	6	that	that	SCONJ
abrj-297	57	7	30	30	NUM
abrj-297	57	8	-	-	SYM
abrj-297	57	9	44	44	NUM
abrj-297	57	10	%	%	NOUN
abrj-297	57	11	of	of	ADP
abrj-297	57	12	companies	company	NOUN
abrj-297	57	13	adjust	adjust	VERB
abrj-297	57	14	profits	profit	NOUN
abrj-297	57	15	from	from	ADP
abrj-297	57	16	deficits	deficit	NOUN
abrj-297	57	17	to	to	ADP
abrj-297	57	18	positive	positive	ADJ
abrj-297	57	19	earnings	earning	NOUN
abrj-297	57	20	.	.	PUNCT
abrj-297	58	1	dechow	dechow	ADJ
abrj-297	58	2	et	et	PROPN
abrj-297	58	3	al	al	PROPN
abrj-297	58	4	.	.	PROPN
abrj-297	59	1	(	(	PUNCT
abrj-297	59	2	2003	2003	NUM
abrj-297	59	3	)	)	PUNCT
abrj-297	59	4	also	also	ADV
abrj-297	59	5	noted	note	VERB
abrj-297	59	6	that	that	SCONJ
abrj-297	59	7	companies	company	NOUN
abrj-297	59	8	with	with	ADP
abrj-297	59	9	positive	positive	ADJ
abrj-297	59	10	but	but	CCONJ
abrj-297	59	11	not	not	PART
abrj-297	59	12	high	high	ADJ
abrj-297	59	13	net	net	ADJ
abrj-297	59	14	profits	profit	NOUN
abrj-297	59	15	often	often	ADV
abrj-297	59	16	exhibit	exhibit	VERB
abrj-297	59	17	abnormally	abnormally	ADV
abrj-297	59	18	high	high	ADJ
abrj-297	59	19	accumulated	accumulated	ADJ
abrj-297	59	20	accounting	accounting	NOUN
abrj-297	59	21	values	value	NOUN
abrj-297	59	22	.	.	PUNCT
abrj-297	60	1	regarding	regard	VERB
abrj-297	60	2	the	the	DET
abrj-297	60	3	impact	impact	NOUN
abrj-297	60	4	of	of	ADP
abrj-297	60	5	em	em	PRON
abrj-297	60	6	,	,	PUNCT
abrj-297	60	7	the	the	DET
abrj-297	60	8	study	study	NOUN
abrj-297	60	9	by	by	ADP
abrj-297	60	10	graham	graham	PROPN
abrj-297	60	11	,	,	PUNCT
abrj-297	60	12	harvey	harvey	PROPN
abrj-297	60	13	,	,	PUNCT
abrj-297	60	14	and	and	CCONJ
abrj-297	60	15	rajgopal	rajgopal	NOUN
abrj-297	60	16	(	(	PUNCT
abrj-297	60	17	2005	2005	NUM
abrj-297	60	18	)	)	PUNCT
abrj-297	60	19	found	find	VERB
abrj-297	60	20	that	that	SCONJ
abrj-297	60	21	this	this	DET
abrj-297	60	22	behavior	behavior	NOUN
abrj-297	60	23	can	can	AUX
abrj-297	60	24	help	help	VERB
abrj-297	60	25	companies	company	NOUN
abrj-297	60	26	improve	improve	VERB
abrj-297	60	27	short	short	ADJ
abrj-297	60	28	-	-	PUNCT
abrj-297	60	29	term	term	NOUN
abrj-297	60	30	stock	stock	NOUN
abrj-297	60	31	values	value	NOUN
abrj-297	60	32	but	but	CCONJ
abrj-297	60	33	also	also	ADV
abrj-297	60	34	increases	increase	VERB
abrj-297	60	35	financial	financial	ADJ
abrj-297	60	36	risk	risk	NOUN
abrj-297	60	37	and	and	CCONJ
abrj-297	60	38	harms	harm	VERB
abrj-297	60	39	long	long	ADJ
abrj-297	60	40	-	-	PUNCT
abrj-297	60	41	term	term	NOUN
abrj-297	60	42	shareholder	shareholder	NOUN
abrj-297	60	43	interests	interest	NOUN
abrj-297	60	44	.	.	PUNCT
abrj-297	61	1	this	this	PRON
abrj-297	61	2	aligns	align	VERB
abrj-297	61	3	with	with	ADP
abrj-297	61	4	roychowdhury	roychowdhury	NOUN
abrj-297	61	5	's	's	PART
abrj-297	61	6	(	(	PUNCT
abrj-297	61	7	2006	2006	NUM
abrj-297	61	8	)	)	PUNCT
abrj-297	61	9	research	research	NOUN
abrj-297	61	10	,	,	PUNCT
abrj-297	61	11	which	which	PRON
abrj-297	61	12	shows	show	VERB
abrj-297	61	13	that	that	SCONJ
abrj-297	61	14	businesses	business	NOUN
abrj-297	61	15	tend	tend	VERB
abrj-297	61	16	to	to	PART
abrj-297	61	17	engage	engage	VERB
abrj-297	61	18	in	in	ADP
abrj-297	61	19	em	em	PRON
abrj-297	61	20	through	through	ADP
abrj-297	61	21	real	real	ADJ
abrj-297	61	22	activities	activity	NOUN
abrj-297	61	23	such	such	ADJ
abrj-297	61	24	as	as	ADP
abrj-297	61	25	revenue	revenue	NOUN
abrj-297	61	26	manipulation	manipulation	NOUN
abrj-297	61	27	or	or	CCONJ
abrj-297	61	28	cost	cost	NOUN
abrj-297	61	29	-	-	PUNCT
abrj-297	61	30	cutting	cutting	NOUN
abrj-297	61	31	to	to	PART
abrj-297	61	32	meet	meet	VERB
abrj-297	61	33	short	short	ADJ
abrj-297	61	34	-	-	PUNCT
abrj-297	61	35	term	term	NOUN
abrj-297	61	36	financial	financial	ADJ
abrj-297	61	37	targets	target	NOUN
abrj-297	61	38	.	.	PUNCT
abrj-297	62	1	additionally	additionally	ADV
abrj-297	62	2	,	,	PUNCT
abrj-297	62	3	charfeddine	charfeddine	NOUN
abrj-297	62	4	et	et	PROPN
abrj-297	62	5	al	al	PROPN
abrj-297	62	6	.	.	PROPN
abrj-297	63	1	(	(	PUNCT
abrj-297	63	2	2013	2013	NUM
abrj-297	63	3	)	)	PUNCT
abrj-297	63	4	argued	argue	VERB
abrj-297	63	5	that	that	SCONJ
abrj-297	63	6	if	if	SCONJ
abrj-297	63	7	a	a	DET
abrj-297	63	8	company	company	NOUN
abrj-297	63	9	's	's	PART
abrj-297	63	10	business	business	NOUN
abrj-297	63	11	performance	performance	NOUN
abrj-297	63	12	is	be	AUX
abrj-297	63	13	poor	poor	ADJ
abrj-297	63	14	,	,	PUNCT
abrj-297	63	15	it	it	PRON
abrj-297	63	16	will	will	AUX
abrj-297	63	17	inevitably	inevitably	ADV
abrj-297	63	18	lead	lead	VERB
abrj-297	63	19	to	to	ADP
abrj-297	63	20	a	a	DET
abrj-297	63	21	decline	decline	NOUN
abrj-297	63	22	in	in	ADP
abrj-297	63	23	stock	stock	NOUN
abrj-297	63	24	prices	price	NOUN
abrj-297	63	25	,	,	PUNCT
abrj-297	63	26	affecting	affect	VERB
abrj-297	63	27	corporate	corporate	ADJ
abrj-297	63	28	value	value	NOUN
abrj-297	63	29	;	;	PUNCT
abrj-297	63	30	thus	thus	ADV
abrj-297	63	31	,	,	PUNCT
abrj-297	63	32	many	many	ADJ
abrj-297	63	33	managers	manager	NOUN
abrj-297	63	34	tend	tend	VERB
abrj-297	63	35	to	to	PART
abrj-297	63	36	engage	engage	VERB
abrj-297	63	37	in	in	ADP
abrj-297	63	38	em	em	PRON
abrj-297	63	39	.	.	PUNCT
abrj-297	64	1	cheng	cheng	PROPN
abrj-297	64	2	and	and	CCONJ
abrj-297	64	3	warfield	warfield	PROPN
abrj-297	64	4	(	(	PUNCT
abrj-297	64	5	2005	2005	NUM
abrj-297	64	6	)	)	PUNCT
abrj-297	64	7	provided	provide	VERB
abrj-297	64	8	evidence	evidence	NOUN
abrj-297	64	9	that	that	SCONJ
abrj-297	64	10	managers	manager	NOUN
abrj-297	64	11	adjust	adjust	VERB
abrj-297	64	12	profits	profit	NOUN
abrj-297	64	13	upwards	upwards	ADV
abrj-297	64	14	to	to	PART
abrj-297	64	15	boost	boost	VERB
abrj-297	64	16	stock	stock	NOUN
abrj-297	64	17	prices	price	NOUN
abrj-297	64	18	and	and	CCONJ
abrj-297	64	19	receive	receive	VERB
abrj-297	64	20	positive	positive	ADJ
abrj-297	64	21	market	market	NOUN
abrj-297	64	22	reactions	reaction	NOUN
abrj-297	64	23	.	.	PUNCT
abrj-297	65	1	conversely	conversely	ADV
abrj-297	65	2	,	,	PUNCT
abrj-297	65	3	fathi	fathi	PROPN
abrj-297	65	4	(	(	PUNCT
abrj-297	65	5	2013	2013	NUM
abrj-297	65	6	)	)	PUNCT
abrj-297	65	7	found	find	VERB
abrj-297	65	8	that	that	SCONJ
abrj-297	65	9	companies	company	NOUN
abrj-297	65	10	with	with	ADP
abrj-297	65	11	high	high	ADJ
abrj-297	65	12	operational	operational	ADJ
abrj-297	65	13	efficiency	efficiency	NOUN
abrj-297	65	14	are	be	AUX
abrj-297	65	15	less	less	ADV
abrj-297	65	16	likely	likely	ADJ
abrj-297	65	17	to	to	PART
abrj-297	65	18	engage	engage	VERB
abrj-297	65	19	in	in	ADP
abrj-297	65	20	em	em	PRON
abrj-297	65	21	,	,	PUNCT
abrj-297	65	22	as	as	SCONJ
abrj-297	65	23	they	they	PRON
abrj-297	65	24	prioritize	prioritize	AUX
abrj-297	65	25	maintaining	maintain	VERB
abrj-297	65	26	credibility	credibility	NOUN
abrj-297	65	27	and	and	CCONJ
abrj-297	65	28	trust	trust	NOUN
abrj-297	65	29	.	.	PUNCT
abrj-297	66	1	the	the	DET
abrj-297	66	2	study	study	NOUN
abrj-297	66	3	by	by	ADP
abrj-297	66	4	nguyen	nguyen	PROPN
abrj-297	66	5	do	do	VERB
abrj-297	66	6	quyen	quyen	NOUN
abrj-297	66	7	and	and	CCONJ
abrj-297	66	8	tran	tran	PROPN
abrj-297	66	9	quoc	quoc	PROPN
abrj-297	66	10	hoang	hoang	PROPN
abrj-297	66	11	(	(	PUNCT
abrj-297	66	12	2018	2018	NUM
abrj-297	66	13	)	)	PUNCT
abrj-297	66	14	analyzed	analyze	VERB
abrj-297	66	15	the	the	DET
abrj-297	66	16	relationship	relationship	NOUN
abrj-297	66	17	between	between	ADP
abrj-297	66	18	em	em	PRON
abrj-297	66	19	behavior	behavior	NOUN
abrj-297	66	20	and	and	CCONJ
abrj-297	66	21	operational	operational	ADJ
abrj-297	66	22	efficiency	efficiency	NOUN
abrj-297	66	23	in	in	ADP
abrj-297	66	24	non	non	ADJ
abrj-297	66	25	-	-	ADJ
abrj-297	66	26	financial	financial	ADJ
abrj-297	66	27	enterprises	enterprise	NOUN
abrj-297	66	28	listed	list	VERB
abrj-297	66	29	on	on	ADP
abrj-297	66	30	the	the	DET
abrj-297	66	31	vietnamese	vietnamese	ADJ
abrj-297	66	32	stock	stock	NOUN
abrj-297	66	33	market	market	NOUN
abrj-297	66	34	from	from	ADP
abrj-297	66	35	2010	2010	NUM
abrj-297	66	36	to	to	ADP
abrj-297	66	37	2015	2015	NUM
abrj-297	66	38	.	.	PUNCT
abrj-297	67	1	the	the	DET
abrj-297	67	2	findings	finding	NOUN
abrj-297	67	3	showed	show	VERB
abrj-297	67	4	that	that	SCONJ
abrj-297	67	5	business	business	NOUN
abrj-297	67	6	performance	performance	NOUN
abrj-297	67	7	positively	positively	ADV
abrj-297	67	8	correlates	correlate	VERB
abrj-297	67	9	with	with	ADP
abrj-297	67	10	em	em	PRON
abrj-297	67	11	behavior	behavior	NOUN
abrj-297	67	12	.	.	PUNCT
abrj-297	68	1	essentially	essentially	ADV
abrj-297	68	2	,	,	PUNCT
abrj-297	68	3	em	em	PRON
abrj-297	68	4	directly	directly	ADV
abrj-297	68	5	impacts	impact	VERB
abrj-297	68	6	corporate	corporate	ADJ
abrj-297	68	7	performance	performance	NOUN
abrj-297	68	8	by	by	ADP
abrj-297	68	9	affecting	affect	VERB
abrj-297	68	10	actual	actual	ADJ
abrj-297	68	11	cash	cash	NOUN
abrj-297	68	12	flows	flow	NOUN
abrj-297	68	13	.	.	PUNCT
abrj-297	69	1	this	this	DET
abrj-297	69	2	practice	practice	NOUN
abrj-297	69	3	,	,	PUNCT
abrj-297	69	4	whether	whether	SCONJ
abrj-297	69	5	through	through	ADP
abrj-297	69	6	"	"	PUNCT
abrj-297	69	7	advancing	advance	VERB
abrj-297	69	8	future	future	ADJ
abrj-297	69	9	cash	cash	NOUN
abrj-297	69	10	flows	flow	NOUN
abrj-297	69	11	"	"	PUNCT
abrj-297	69	12	or	or	CCONJ
abrj-297	69	13	"	"	PUNCT
abrj-297	69	14	retaining	retain	VERB
abrj-297	69	15	a	a	DET
abrj-297	69	16	portion	portion	NOUN
abrj-297	69	17	of	of	ADP
abrj-297	69	18	current	current	ADJ
abrj-297	69	19	profits	profit	NOUN
abrj-297	69	20	,	,	PUNCT
abrj-297	69	21	"	"	PUNCT
abrj-297	69	22	exposes	expose	VERB
abrj-297	69	23	businesses	business	NOUN
abrj-297	69	24	to	to	ADP
abrj-297	69	25	potential	potential	ADJ
abrj-297	69	26	risks	risk	NOUN
abrj-297	69	27	,	,	PUNCT
abrj-297	69	28	as	as	SCONJ
abrj-297	69	29	maintaining	maintain	VERB
abrj-297	69	30	high	high	ADJ
abrj-297	69	31	profitability	profitability	NOUN
abrj-297	69	32	over	over	ADP
abrj-297	69	33	multiple	multiple	ADJ
abrj-297	69	34	periods	period	NOUN
abrj-297	69	35	can	can	AUX
abrj-297	69	36	become	become	VERB
abrj-297	69	37	a	a	DET
abrj-297	69	38	burden	burden	NOUN
abrj-297	69	39	during	during	ADP
abrj-297	69	40	economic	economic	ADJ
abrj-297	69	41	crises	crisis	NOUN
abrj-297	69	42	,	,	PUNCT
abrj-297	69	43	pushing	push	VERB
abrj-297	69	44	companies	company	NOUN
abrj-297	69	45	toward	toward	ADP
abrj-297	69	46	bankruptcy	bankruptcy	NOUN
abrj-297	69	47	.	.	PUNCT
abrj-297	70	1	the	the	DET
abrj-297	70	2	study	study	NOUN
abrj-297	70	3	also	also	ADV
abrj-297	70	4	highlighted	highlight	VERB
abrj-297	70	5	that	that	SCONJ
abrj-297	70	6	managers	manager	NOUN
abrj-297	70	7	use	use	VERB
abrj-297	70	8	em	em	PRON
abrj-297	70	9	to	to	PART
abrj-297	70	10	influence	influence	NOUN
abrj-297	70	11	reported	report	VERB
abrj-297	70	12	business	business	NOUN
abrj-297	70	13	performance	performance	NOUN
abrj-297	70	14	based	base	VERB
abrj-297	70	15	on	on	ADP
abrj-297	70	16	several	several	ADJ
abrj-297	70	17	key	key	ADJ
abrj-297	70	18	motivations	motivation	NOUN
abrj-297	70	19	.	.	PUNCT
abrj-297	71	1	the	the	DET
abrj-297	71	2	research	research	NOUN
abrj-297	71	3	by	by	ADP
abrj-297	71	4	tran	tran	PROPN
abrj-297	71	5	van	van	PROPN
abrj-297	71	6	an	an	PROPN
abrj-297	71	7	(	(	PUNCT
abrj-297	71	8	2018	2018	NUM
abrj-297	71	9	)	)	PUNCT
abrj-297	71	10	focused	focus	VERB
abrj-297	71	11	on	on	ADP
abrj-297	71	12	analyzing	analyze	VERB
abrj-297	71	13	the	the	DET
abrj-297	71	14	factors	factor	NOUN
abrj-297	71	15	affecting	affect	VERB
abrj-297	71	16	em	em	PRON
abrj-297	71	17	in	in	ADP
abrj-297	71	18	publicly	publicly	ADV
abrj-297	71	19	listed	list	VERB
abrj-297	71	20	manufacturing	manufacturing	NOUN
abrj-297	71	21	enterprises	enterprise	NOUN
abrj-297	71	22	on	on	ADP
abrj-297	71	23	the	the	DET
abrj-297	71	24	hose	hose	PROPN
abrj-297	71	25	stock	stock	NOUN
abrj-297	71	26	exchange	exchange	PROPN
abrj-297	71	27	.	.	PUNCT
abrj-297	72	1	the	the	DET
abrj-297	72	2	author	author	NOUN
abrj-297	72	3	used	use	VERB
abrj-297	72	4	financial	financial	ADJ
abrj-297	72	5	indicators	indicator	NOUN
abrj-297	72	6	to	to	PART
abrj-297	72	7	measure	measure	VERB
abrj-297	72	8	the	the	DET
abrj-297	72	9	extent	extent	NOUN
abrj-297	72	10	of	of	ADP
abrj-297	72	11	em	em	PRON
abrj-297	72	12	and	and	CCONJ
abrj-297	72	13	evaluate	evaluate	VERB
abrj-297	72	14	the	the	DET
abrj-297	72	15	impact	impact	NOUN
abrj-297	72	16	of	of	ADP
abrj-297	72	17	factors	factor	NOUN
abrj-297	72	18	such	such	ADJ
abrj-297	72	19	as	as	ADP
abrj-297	72	20	company	company	NOUN
abrj-297	72	21	size	size	NOUN
abrj-297	72	22	,	,	PUNCT
abrj-297	72	23	financial	financial	ADJ
abrj-297	72	24	structure	structure	NOUN
abrj-297	72	25	,	,	PUNCT
abrj-297	72	26	and	and	CCONJ
abrj-297	72	27	liquidity	liquidity	NOUN
abrj-297	72	28	.	.	PUNCT
abrj-297	73	1	the	the	DET
abrj-297	73	2	study	study	NOUN
abrj-297	73	3	revealed	reveal	VERB
abrj-297	73	4	a	a	DET
abrj-297	73	5	strong	strong	ADJ
abrj-297	73	6	correlation	correlation	NOUN
abrj-297	73	7	between	between	ADP
abrj-297	73	8	em	em	PRON
abrj-297	73	9	and	and	CCONJ
abrj-297	73	10	these	these	DET
abrj-297	73	11	factors	factor	NOUN
abrj-297	73	12	,	,	PUNCT
abrj-297	73	13	particularly	particularly	ADV
abrj-297	73	14	company	company	NOUN
abrj-297	73	15	size	size	NOUN
abrj-297	73	16	and	and	CCONJ
abrj-297	73	17	liquidity	liquidity	NOUN
abrj-297	73	18	,	,	PUNCT
abrj-297	73	19	emphasizing	emphasize	VERB
abrj-297	73	20	the	the	DET
abrj-297	73	21	importance	importance	NOUN
abrj-297	73	22	of	of	ADP
abrj-297	73	23	optimizing	optimize	VERB
abrj-297	73	24	these	these	DET
abrj-297	73	25	elements	element	NOUN
abrj-297	73	26	to	to	PART
abrj-297	73	27	enhance	enhance	VERB
abrj-297	73	28	em	em	PRON
abrj-297	73	29	effectiveness	effectiveness	NOUN
abrj-297	73	30	.	.	PUNCT
abrj-297	74	1	asian	asian	ADJ
abrj-297	74	2	business	business	PROPN
abrj-297	74	3	research	research	NOUN
abrj-297	74	4	journal	journal	NOUN
abrj-297	74	5	,	,	PUNCT
abrj-297	74	6	2025	2025	NUM
abrj-297	74	7	,	,	PUNCT
abrj-297	74	8	10(3	10(3	NUM
abrj-297	74	9	):	):	PUNCT
abrj-297	74	10	1	1	NUM
abrj-297	74	11	-	-	SYM
abrj-297	74	12	7	7	NUM
abrj-297	74	13	3	3	NUM
abrj-297	74	14	©	©	PROPN
abrj-297	74	15	2025	2025	NUM
abrj-297	74	16	by	by	ADP
abrj-297	74	17	the	the	DET
abrj-297	74	18	authors	author	NOUN
abrj-297	74	19	;	;	PUNCT
abrj-297	74	20	licensee	licensee	NOUN
abrj-297	74	21	eastern	eastern	ADJ
abrj-297	74	22	centre	centre	NOUN
abrj-297	74	23	of	of	ADP
abrj-297	74	24	science	science	NOUN
abrj-297	74	25	and	and	CCONJ
abrj-297	74	26	education	education	NOUN
abrj-297	74	27	,	,	PUNCT
abrj-297	74	28	usa	usa	PROPN
abrj-297	74	29	nguyen	nguyen	PROPN
abrj-297	74	30	thi	thi	PROPN
abrj-297	74	31	hong	hong	PROPN
abrj-297	74	32	minh	minh	PROPN
abrj-297	74	33	(	(	PUNCT
abrj-297	74	34	2019	2019	NUM
abrj-297	74	35	)	)	PUNCT
abrj-297	74	36	focused	focus	VERB
abrj-297	74	37	on	on	ADP
abrj-297	74	38	em	em	PRON
abrj-297	74	39	in	in	ADP
abrj-297	74	40	vietnamese	vietnamese	ADJ
abrj-297	74	41	service	service	NOUN
abrj-297	74	42	enterprises	enterprise	NOUN
abrj-297	74	43	,	,	PUNCT
abrj-297	74	44	particularly	particularly	ADV
abrj-297	74	45	those	those	PRON
abrj-297	74	46	in	in	ADP
abrj-297	74	47	the	the	DET
abrj-297	74	48	tourism	tourism	NOUN
abrj-297	74	49	and	and	CCONJ
abrj-297	74	50	hospitality	hospitality	NOUN
abrj-297	74	51	sectors	sector	NOUN
abrj-297	74	52	.	.	PUNCT
abrj-297	75	1	this	this	DET
abrj-297	75	2	research	research	NOUN
abrj-297	75	3	clarified	clarify	VERB
abrj-297	75	4	how	how	SCONJ
abrj-297	75	5	em	em	PRON
abrj-297	75	6	strategies	strategy	NOUN
abrj-297	75	7	affect	affect	VERB
abrj-297	75	8	business	business	NOUN
abrj-297	75	9	performance	performance	NOUN
abrj-297	75	10	in	in	ADP
abrj-297	75	11	the	the	DET
abrj-297	75	12	service	service	NOUN
abrj-297	75	13	industry	industry	NOUN
abrj-297	75	14	.	.	PUNCT
abrj-297	76	1	the	the	DET
abrj-297	76	2	study	study	NOUN
abrj-297	76	3	concluded	conclude	VERB
abrj-297	76	4	that	that	SCONJ
abrj-297	76	5	em	em	PRON
abrj-297	76	6	not	not	PART
abrj-297	76	7	only	only	ADV
abrj-297	76	8	helps	help	VERB
abrj-297	76	9	businesses	business	NOUN
abrj-297	76	10	optimize	optimize	VERB
abrj-297	76	11	profits	profit	NOUN
abrj-297	76	12	but	but	CCONJ
abrj-297	76	13	also	also	ADV
abrj-297	76	14	enables	enable	VERB
abrj-297	76	15	them	they	PRON
abrj-297	76	16	to	to	PART
abrj-297	76	17	maintain	maintain	VERB
abrj-297	76	18	sustainable	sustainable	ADJ
abrj-297	76	19	customer	customer	NOUN
abrj-297	76	20	relationships	relationship	NOUN
abrj-297	76	21	through	through	ADP
abrj-297	76	22	flexible	flexible	ADJ
abrj-297	76	23	pricing	pricing	NOUN
abrj-297	76	24	strategies	strategy	NOUN
abrj-297	76	25	and	and	CCONJ
abrj-297	76	26	effective	effective	ADJ
abrj-297	76	27	cost	cost	NOUN
abrj-297	76	28	management	management	NOUN
abrj-297	76	29	.	.	PUNCT
abrj-297	77	1	the	the	DET
abrj-297	77	2	study	study	NOUN
abrj-297	77	3	by	by	ADP
abrj-297	77	4	pham	pham	PROPN
abrj-297	77	5	thi	thi	PROPN
abrj-297	77	6	lan	lan	PROPN
abrj-297	77	7	and	and	CCONJ
abrj-297	77	8	nguyen	nguyen	PROPN
abrj-297	77	9	duc	duc	PROPN
abrj-297	77	10	dung	dung	PROPN
abrj-297	77	11	(	(	PUNCT
abrj-297	77	12	2021	2021	NUM
abrj-297	77	13	)	)	PUNCT
abrj-297	77	14	was	be	AUX
abrj-297	77	15	conducted	conduct	VERB
abrj-297	77	16	in	in	ADP
abrj-297	77	17	the	the	DET
abrj-297	77	18	context	context	NOUN
abrj-297	77	19	of	of	ADP
abrj-297	77	20	the	the	DET
abrj-297	77	21	covid-19	covid-19	PROPN
abrj-297	77	22	pandemic	pandemic	NOUN
abrj-297	77	23	,	,	PUNCT
abrj-297	77	24	aiming	aim	VERB
abrj-297	77	25	to	to	PART
abrj-297	77	26	assess	assess	VERB
abrj-297	77	27	the	the	DET
abrj-297	77	28	economic	economic	ADJ
abrj-297	77	29	crisis	crisis	NOUN
abrj-297	77	30	's	's	PART
abrj-297	77	31	impact	impact	NOUN
abrj-297	77	32	on	on	ADP
abrj-297	77	33	em	em	PRON
abrj-297	77	34	in	in	ADP
abrj-297	77	35	vietnamese	vietnamese	ADJ
abrj-297	77	36	small	small	ADJ
abrj-297	77	37	and	and	CCONJ
abrj-297	77	38	medium	medium	ADJ
abrj-297	77	39	-	-	PUNCT
abrj-297	77	40	sized	sized	ADJ
abrj-297	77	41	enterprises	enterprise	NOUN
abrj-297	77	42	.	.	PUNCT
abrj-297	78	1	the	the	DET
abrj-297	78	2	findings	finding	NOUN
abrj-297	78	3	indicated	indicate	VERB
abrj-297	78	4	that	that	SCONJ
abrj-297	78	5	the	the	DET
abrj-297	78	6	pandemic	pandemic	NOUN
abrj-297	78	7	caused	cause	VERB
abrj-297	78	8	major	major	ADJ
abrj-297	78	9	disruptions	disruption	NOUN
abrj-297	78	10	in	in	ADP
abrj-297	78	11	business	business	NOUN
abrj-297	78	12	activities	activity	NOUN
abrj-297	78	13	,	,	PUNCT
abrj-297	78	14	forcing	force	VERB
abrj-297	78	15	companies	company	NOUN
abrj-297	78	16	to	to	PART
abrj-297	78	17	adjust	adjust	VERB
abrj-297	78	18	their	their	PRON
abrj-297	78	19	em	em	PROPN
abrj-297	78	20	strategies	strategy	NOUN
abrj-297	78	21	to	to	PART
abrj-297	78	22	adapt	adapt	VERB
abrj-297	78	23	to	to	ADP
abrj-297	78	24	new	new	ADJ
abrj-297	78	25	conditions	condition	NOUN
abrj-297	78	26	.	.	PUNCT
abrj-297	79	1	cash	cash	NOUN
abrj-297	79	2	flow	flow	NOUN
abrj-297	79	3	management	management	NOUN
abrj-297	79	4	and	and	CCONJ
abrj-297	79	5	cost	cost	NOUN
abrj-297	79	6	optimization	optimization	NOUN
abrj-297	79	7	were	be	AUX
abrj-297	79	8	identified	identify	VERB
abrj-297	79	9	as	as	ADP
abrj-297	79	10	key	key	ADJ
abrj-297	79	11	factors	factor	NOUN
abrj-297	79	12	in	in	ADP
abrj-297	79	13	helping	help	VERB
abrj-297	79	14	businesses	business	NOUN
abrj-297	79	15	navigate	navigate	VERB
abrj-297	79	16	the	the	DET
abrj-297	79	17	crisis	crisis	NOUN
abrj-297	79	18	and	and	CCONJ
abrj-297	79	19	maintain	maintain	VERB
abrj-297	79	20	profitability	profitability	NOUN
abrj-297	79	21	during	during	ADP
abrj-297	79	22	difficult	difficult	ADJ
abrj-297	79	23	times	time	NOUN
abrj-297	79	24	.	.	PUNCT
abrj-297	80	1	in	in	ADP
abrj-297	80	2	the	the	DET
abrj-297	80	3	context	context	NOUN
abrj-297	80	4	of	of	ADP
abrj-297	80	5	covid-19	covid-19	PROPN
abrj-297	80	6	,	,	PUNCT
abrj-297	80	7	recent	recent	ADJ
abrj-297	80	8	studies	study	NOUN
abrj-297	80	9	have	have	AUX
abrj-297	80	10	begun	begin	VERB
abrj-297	80	11	to	to	PART
abrj-297	80	12	focus	focus	VERB
abrj-297	80	13	on	on	ADP
abrj-297	80	14	the	the	DET
abrj-297	80	15	challenges	challenge	NOUN
abrj-297	80	16	businesses	business	NOUN
abrj-297	80	17	face	face	VERB
abrj-297	80	18	and	and	CCONJ
abrj-297	80	19	their	their	PRON
abrj-297	80	20	em	em	PROPN
abrj-297	80	21	behaviors	behavior	NOUN
abrj-297	80	22	during	during	ADP
abrj-297	80	23	this	this	DET
abrj-297	80	24	period	period	NOUN
abrj-297	80	25	.	.	PUNCT
abrj-297	81	1	chen	chen	PROPN
abrj-297	81	2	et	et	PROPN
abrj-297	81	3	al	al	PROPN
abrj-297	81	4	.	.	PROPN
abrj-297	81	5	(	(	PUNCT
abrj-297	81	6	2022	2022	NUM
abrj-297	81	7	)	)	PUNCT
abrj-297	81	8	examined	examine	VERB
abrj-297	81	9	the	the	DET
abrj-297	81	10	impact	impact	NOUN
abrj-297	81	11	of	of	ADP
abrj-297	81	12	the	the	DET
abrj-297	81	13	pandemic	pandemic	NOUN
abrj-297	81	14	on	on	ADP
abrj-297	81	15	em	em	PRON
abrj-297	81	16	,	,	PUNCT
abrj-297	81	17	showing	show	VERB
abrj-297	81	18	that	that	SCONJ
abrj-297	81	19	companies	company	NOUN
abrj-297	81	20	often	often	ADV
abrj-297	81	21	intensify	intensify	VERB
abrj-297	81	22	em	em	PRON
abrj-297	81	23	efforts	effort	NOUN
abrj-297	81	24	to	to	PART
abrj-297	81	25	maintain	maintain	VERB
abrj-297	81	26	financial	financial	ADJ
abrj-297	81	27	performance	performance	NOUN
abrj-297	81	28	and	and	CCONJ
abrj-297	81	29	investor	investor	NOUN
abrj-297	81	30	confidence	confidence	NOUN
abrj-297	81	31	amid	amid	ADP
abrj-297	81	32	uncertainty	uncertainty	NOUN
abrj-297	81	33	.	.	PUNCT
abrj-297	82	1	however	however	ADV
abrj-297	82	2	,	,	PUNCT
abrj-297	82	3	the	the	DET
abrj-297	82	4	study	study	NOUN
abrj-297	82	5	also	also	ADV
abrj-297	82	6	warned	warn	VERB
abrj-297	82	7	that	that	SCONJ
abrj-297	82	8	excessive	excessive	ADJ
abrj-297	82	9	reliance	reliance	NOUN
abrj-297	82	10	on	on	ADP
abrj-297	82	11	em	em	PRON
abrj-297	82	12	could	could	AUX
abrj-297	82	13	damage	damage	VERB
abrj-297	82	14	corporate	corporate	ADJ
abrj-297	82	15	reputation	reputation	NOUN
abrj-297	82	16	and	and	CCONJ
abrj-297	82	17	increase	increase	VERB
abrj-297	82	18	financial	financial	ADJ
abrj-297	82	19	crisis	crisis	NOUN
abrj-297	82	20	risks	risk	NOUN
abrj-297	82	21	in	in	ADP
abrj-297	82	22	the	the	DET
abrj-297	82	23	long	long	ADJ
abrj-297	82	24	run	run	NOUN
abrj-297	82	25	.	.	PUNCT
abrj-297	83	1	these	these	DET
abrj-297	83	2	studies	study	NOUN
abrj-297	83	3	highlight	highlight	VERB
abrj-297	83	4	that	that	SCONJ
abrj-297	83	5	maintaining	maintain	VERB
abrj-297	83	6	strong	strong	ADJ
abrj-297	83	7	business	business	NOUN
abrj-297	83	8	performance	performance	NOUN
abrj-297	83	9	over	over	ADP
abrj-297	83	10	an	an	DET
abrj-297	83	11	extended	extended	ADJ
abrj-297	83	12	period	period	NOUN
abrj-297	83	13	is	be	AUX
abrj-297	83	14	a	a	DET
abrj-297	83	15	top	top	ADJ
abrj-297	83	16	corporate	corporate	ADJ
abrj-297	83	17	objective	objective	NOUN
abrj-297	83	18	,	,	PUNCT
abrj-297	83	19	and	and	CCONJ
abrj-297	83	20	statistical	statistical	ADJ
abrj-297	83	21	data	datum	NOUN
abrj-297	83	22	indicate	indicate	VERB
abrj-297	83	23	significant	significant	ADJ
abrj-297	83	24	pressure	pressure	NOUN
abrj-297	83	25	on	on	ADP
abrj-297	83	26	managers	manager	NOUN
abrj-297	83	27	to	to	PART
abrj-297	83	28	engage	engage	VERB
abrj-297	83	29	in	in	ADP
abrj-297	83	30	em	em	PRON
abrj-297	83	31	to	to	PART
abrj-297	83	32	produce	produce	VERB
abrj-297	83	33	business	business	NOUN
abrj-297	83	34	results	result	NOUN
abrj-297	83	35	aligned	align	VERB
abrj-297	83	36	with	with	ADP
abrj-297	83	37	operational	operational	ADJ
abrj-297	83	38	targets	target	NOUN
abrj-297	83	39	at	at	ADP
abrj-297	83	40	different	different	ADJ
abrj-297	83	41	stages	stage	NOUN
abrj-297	83	42	.	.	PUNCT
abrj-297	84	1	most	most	ADJ
abrj-297	84	2	studies	study	NOUN
abrj-297	84	3	on	on	ADP
abrj-297	84	4	the	the	DET
abrj-297	84	5	relationship	relationship	NOUN
abrj-297	84	6	between	between	ADP
abrj-297	84	7	business	business	NOUN
abrj-297	84	8	performance	performance	NOUN
abrj-297	84	9	and	and	CCONJ
abrj-297	84	10	em	em	PRON
abrj-297	84	11	suggest	suggest	VERB
abrj-297	84	12	that	that	SCONJ
abrj-297	84	13	the	the	DET
abrj-297	84	14	extent	extent	NOUN
abrj-297	84	15	of	of	ADP
abrj-297	84	16	em	em	PRON
abrj-297	84	17	increases	increase	VERB
abrj-297	84	18	as	as	SCONJ
abrj-297	84	19	business	business	NOUN
abrj-297	84	20	performance	performance	NOUN
abrj-297	84	21	improves	improve	VERB
abrj-297	84	22	.	.	PUNCT
abrj-297	85	1	however	however	ADV
abrj-297	85	2	,	,	PUNCT
abrj-297	85	3	once	once	ADV
abrj-297	85	4	a	a	DET
abrj-297	85	5	company	company	NOUN
abrj-297	85	6	achieves	achieve	VERB
abrj-297	85	7	a	a	DET
abrj-297	85	8	stable	stable	ADJ
abrj-297	85	9	and	and	CCONJ
abrj-297	85	10	high	high	ADJ
abrj-297	85	11	level	level	NOUN
abrj-297	85	12	of	of	ADP
abrj-297	85	13	performance	performance	NOUN
abrj-297	85	14	,	,	PUNCT
abrj-297	85	15	the	the	DET
abrj-297	85	16	degree	degree	NOUN
abrj-297	85	17	of	of	ADP
abrj-297	85	18	em	em	PRON
abrj-297	85	19	gradually	gradually	ADV
abrj-297	85	20	declines	decline	VERB
abrj-297	85	21	.	.	PUNCT
abrj-297	86	1	3	3	X
abrj-297	86	2	.	.	X
abrj-297	86	3	foundational	foundational	ADJ
abrj-297	86	4	theories	theory	NOUN
abrj-297	86	5	3.1	3.1	NUM
abrj-297	86	6	.	.	PUNCT
abrj-297	87	1	agency	agency	NOUN
abrj-297	87	2	theory	theory	NOUN
abrj-297	87	3	agency	agency	NOUN
abrj-297	87	4	theory	theory	NOUN
abrj-297	87	5	,	,	PUNCT
abrj-297	87	6	developed	develop	VERB
abrj-297	87	7	in	in	ADP
abrj-297	87	8	1967	1967	NUM
abrj-297	87	9	,	,	PUNCT
abrj-297	87	10	focuses	focus	VERB
abrj-297	87	11	on	on	ADP
abrj-297	87	12	studying	study	VERB
abrj-297	87	13	organizational	organizational	ADJ
abrj-297	87	14	behavior	behavior	NOUN
abrj-297	87	15	and	and	CCONJ
abrj-297	87	16	the	the	DET
abrj-297	87	17	impact	impact	NOUN
abrj-297	87	18	of	of	ADP
abrj-297	87	19	situational	situational	ADJ
abrj-297	87	20	factors	factor	NOUN
abrj-297	87	21	on	on	ADP
abrj-297	87	22	businesses	business	NOUN
abrj-297	87	23	.	.	PUNCT
abrj-297	88	1	according	accord	VERB
abrj-297	88	2	to	to	ADP
abrj-297	88	3	this	this	DET
abrj-297	88	4	theory	theory	NOUN
abrj-297	88	5	,	,	PUNCT
abrj-297	88	6	when	when	SCONJ
abrj-297	88	7	the	the	DET
abrj-297	88	8	principal	principal	ADJ
abrj-297	88	9	delegates	delegate	NOUN
abrj-297	88	10	authority	authority	VERB
abrj-297	88	11	to	to	ADP
abrj-297	88	12	the	the	DET
abrj-297	88	13	agent	agent	NOUN
abrj-297	88	14	to	to	PART
abrj-297	88	15	perform	perform	VERB
abrj-297	88	16	tasks	task	NOUN
abrj-297	88	17	or	or	CCONJ
abrj-297	88	18	make	make	VERB
abrj-297	88	19	decisions	decision	NOUN
abrj-297	88	20	on	on	ADP
abrj-297	88	21	their	their	PRON
abrj-297	88	22	behalf	behalf	NOUN
abrj-297	88	23	,	,	PUNCT
abrj-297	88	24	conflicts	conflict	NOUN
abrj-297	88	25	of	of	ADP
abrj-297	88	26	interest	interest	NOUN
abrj-297	88	27	may	may	AUX
abrj-297	88	28	arise	arise	VERB
abrj-297	88	29	due	due	ADP
abrj-297	88	30	to	to	ADP
abrj-297	88	31	misaligned	misaligned	ADJ
abrj-297	88	32	objectives	objective	NOUN
abrj-297	88	33	between	between	ADP
abrj-297	88	34	the	the	DET
abrj-297	88	35	two	two	NUM
abrj-297	88	36	parties	party	NOUN
abrj-297	88	37	.	.	PUNCT
abrj-297	89	1	this	this	PRON
abrj-297	89	2	leads	lead	VERB
abrj-297	89	3	to	to	ADP
abrj-297	89	4	a	a	DET
abrj-297	89	5	conflictual	conflictual	ADJ
abrj-297	89	6	relationship	relationship	NOUN
abrj-297	89	7	.	.	PUNCT
abrj-297	90	1	agency	agency	NOUN
abrj-297	90	2	theory	theory	NOUN
abrj-297	90	3	also	also	ADV
abrj-297	90	4	emphasizes	emphasize	VERB
abrj-297	90	5	that	that	SCONJ
abrj-297	90	6	agency	agency	NOUN
abrj-297	90	7	costs	cost	NOUN
abrj-297	90	8	,	,	PUNCT
abrj-297	90	9	including	include	VERB
abrj-297	90	10	monitoring	monitor	VERB
abrj-297	90	11	costs	cost	NOUN
abrj-297	90	12	and	and	CCONJ
abrj-297	90	13	incentive	incentive	NOUN
abrj-297	90	14	mechanism	mechanism	NOUN
abrj-297	90	15	costs	cost	NOUN
abrj-297	90	16	,	,	PUNCT
abrj-297	90	17	result	result	VERB
abrj-297	90	18	from	from	ADP
abrj-297	90	19	conflicts	conflict	NOUN
abrj-297	90	20	between	between	ADP
abrj-297	90	21	the	the	DET
abrj-297	90	22	principal	principal	NOUN
abrj-297	90	23	and	and	CCONJ
abrj-297	90	24	the	the	DET
abrj-297	90	25	agent	agent	NOUN
abrj-297	90	26	,	,	PUNCT
abrj-297	90	27	aiming	aim	VERB
abrj-297	90	28	to	to	PART
abrj-297	90	29	ensure	ensure	VERB
abrj-297	90	30	that	that	SCONJ
abrj-297	90	31	the	the	DET
abrj-297	90	32	agent	agent	NOUN
abrj-297	90	33	acts	act	VERB
abrj-297	90	34	in	in	ADP
abrj-297	90	35	the	the	DET
abrj-297	90	36	principal	principal	NOUN
abrj-297	90	37	's	's	PART
abrj-297	90	38	best	good	ADJ
abrj-297	90	39	interest	interest	NOUN
abrj-297	90	40	.	.	PUNCT
abrj-297	91	1	michael	michael	PROPN
abrj-297	91	2	jensen	jensen	PROPN
abrj-297	91	3	and	and	CCONJ
abrj-297	91	4	william	william	PROPN
abrj-297	91	5	meckling	meckling	NOUN
abrj-297	91	6	expanded	expand	VERB
abrj-297	91	7	this	this	DET
abrj-297	91	8	theory	theory	NOUN
abrj-297	91	9	in	in	ADP
abrj-297	91	10	1976	1976	NUM
abrj-297	91	11	,	,	PUNCT
abrj-297	91	12	arguing	argue	VERB
abrj-297	91	13	that	that	SCONJ
abrj-297	91	14	when	when	SCONJ
abrj-297	91	15	owners	owner	NOUN
abrj-297	91	16	do	do	AUX
abrj-297	91	17	not	not	PART
abrj-297	91	18	directly	directly	ADV
abrj-297	91	19	manage	manage	VERB
abrj-297	91	20	the	the	DET
abrj-297	91	21	business	business	NOUN
abrj-297	91	22	,	,	PUNCT
abrj-297	91	23	managers	manager	NOUN
abrj-297	91	24	may	may	AUX
abrj-297	91	25	use	use	VERB
abrj-297	91	26	their	their	PRON
abrj-297	91	27	power	power	NOUN
abrj-297	91	28	to	to	PART
abrj-297	91	29	pursue	pursue	VERB
abrj-297	91	30	personal	personal	ADJ
abrj-297	91	31	benefits	benefit	NOUN
abrj-297	91	32	.	.	PUNCT
abrj-297	92	1	3.2	3.2	NUM
abrj-297	92	2	.	.	PUNCT
abrj-297	92	3	stewarship	stewarship	NOUN
abrj-297	92	4	theory	theory	NOUN
abrj-297	92	5	stewardship	stewardship	NOUN
abrj-297	92	6	theory	theory	NOUN
abrj-297	92	7	offers	offer	VERB
abrj-297	92	8	a	a	DET
abrj-297	92	9	different	different	ADJ
abrj-297	92	10	perspective	perspective	NOUN
abrj-297	92	11	from	from	ADP
abrj-297	92	12	agency	agency	NOUN
abrj-297	92	13	theory	theory	NOUN
abrj-297	92	14	,	,	PUNCT
abrj-297	92	15	in	in	ADP
abrj-297	92	16	which	which	PRON
abrj-297	92	17	managers	manager	NOUN
abrj-297	92	18	are	be	AUX
abrj-297	92	19	viewed	view	VERB
abrj-297	92	20	as	as	ADP
abrj-297	92	21	capable	capable	ADJ
abrj-297	92	22	administrators	administrator	NOUN
abrj-297	92	23	who	who	PRON
abrj-297	92	24	act	act	VERB
abrj-297	92	25	in	in	ADP
abrj-297	92	26	the	the	DET
abrj-297	92	27	best	good	ADJ
abrj-297	92	28	interests	interest	NOUN
abrj-297	92	29	of	of	ADP
abrj-297	92	30	shareholders	shareholder	NOUN
abrj-297	92	31	(	(	PUNCT
abrj-297	92	32	donaldson	donaldson	PROPN
abrj-297	92	33	&	&	CCONJ
abrj-297	92	34	davis	davis	PROPN
abrj-297	92	35	,	,	PUNCT
abrj-297	92	36	1991	1991	NUM
abrj-297	92	37	)	)	PUNCT
abrj-297	92	38	.	.	PUNCT
abrj-297	93	1	the	the	DET
abrj-297	93	2	foundation	foundation	NOUN
abrj-297	93	3	of	of	ADP
abrj-297	93	4	this	this	DET
abrj-297	93	5	theory	theory	NOUN
abrj-297	93	6	is	be	AUX
abrj-297	93	7	based	base	VERB
abrj-297	93	8	on	on	ADP
abrj-297	93	9	social	social	ADJ
abrj-297	93	10	psychology	psychology	NOUN
abrj-297	93	11	,	,	PUNCT
abrj-297	93	12	emphasizing	emphasize	VERB
abrj-297	93	13	managerial	managerial	ADJ
abrj-297	93	14	behavior	behavior	NOUN
abrj-297	93	15	.	.	PUNCT
abrj-297	94	1	unlike	unlike	ADP
abrj-297	94	2	economic	economic	ADJ
abrj-297	94	3	theories	theory	NOUN
abrj-297	94	4	,	,	PUNCT
abrj-297	94	5	stewardship	stewardship	NOUN
abrj-297	94	6	theory	theory	NOUN
abrj-297	94	7	focuses	focus	VERB
abrj-297	94	8	on	on	ADP
abrj-297	94	9	the	the	DET
abrj-297	94	10	relationship	relationship	NOUN
abrj-297	94	11	between	between	ADP
abrj-297	94	12	managers	manager	NOUN
abrj-297	94	13	and	and	CCONJ
abrj-297	94	14	shareholders	shareholder	NOUN
abrj-297	94	15	from	from	ADP
abrj-297	94	16	a	a	DET
abrj-297	94	17	non	non	ADJ
abrj-297	94	18	-	-	ADJ
abrj-297	94	19	economic	economic	ADJ
abrj-297	94	20	perspective	perspective	NOUN
abrj-297	94	21	.	.	PUNCT
abrj-297	95	1	according	accord	VERB
abrj-297	95	2	to	to	ADP
abrj-297	95	3	this	this	DET
abrj-297	95	4	theory	theory	NOUN
abrj-297	95	5	,	,	PUNCT
abrj-297	95	6	corporate	corporate	ADJ
abrj-297	95	7	directors	director	NOUN
abrj-297	95	8	act	act	VERB
abrj-297	95	9	as	as	ADP
abrj-297	95	10	stewards	steward	NOUN
abrj-297	95	11	of	of	ADP
abrj-297	95	12	the	the	DET
abrj-297	95	13	company	company	NOUN
abrj-297	95	14	,	,	PUNCT
abrj-297	95	15	prioritizing	prioritize	VERB
abrj-297	95	16	organizational	organizational	ADJ
abrj-297	95	17	interests	interest	NOUN
abrj-297	95	18	over	over	ADP
abrj-297	95	19	personal	personal	ADJ
abrj-297	95	20	gains	gain	NOUN
abrj-297	95	21	.	.	PUNCT
abrj-297	96	1	the	the	DET
abrj-297	96	2	ultimate	ultimate	ADJ
abrj-297	96	3	goal	goal	NOUN
abrj-297	96	4	of	of	ADP
abrj-297	96	5	managers	manager	NOUN
abrj-297	96	6	within	within	ADP
abrj-297	96	7	an	an	DET
abrj-297	96	8	organization	organization	NOUN
abrj-297	96	9	is	be	AUX
abrj-297	96	10	to	to	PART
abrj-297	96	11	enhance	enhance	VERB
abrj-297	96	12	corporate	corporate	ADJ
abrj-297	96	13	benefits	benefit	NOUN
abrj-297	96	14	(	(	PUNCT
abrj-297	96	15	sundaramurthy	sundaramurthy	PROPN
abrj-297	96	16	&	&	CCONJ
abrj-297	96	17	lewis	lewis	PROPN
abrj-297	96	18	,	,	PUNCT
abrj-297	96	19	2003	2003	NUM
abrj-297	96	20	)	)	PUNCT
abrj-297	96	21	.	.	PUNCT
abrj-297	97	1	therefore	therefore	ADV
abrj-297	97	2	,	,	PUNCT
abrj-297	97	3	they	they	PRON
abrj-297	97	4	are	be	AUX
abrj-297	97	5	expected	expect	VERB
abrj-297	97	6	to	to	PART
abrj-297	97	7	act	act	VERB
abrj-297	97	8	with	with	ADP
abrj-297	97	9	integrity	integrity	NOUN
abrj-297	97	10	to	to	PART
abrj-297	97	11	protect	protect	VERB
abrj-297	97	12	their	their	PRON
abrj-297	97	13	personal	personal	ADJ
abrj-297	97	14	honor	honor	NOUN
abrj-297	97	15	and	and	CCONJ
abrj-297	97	16	reputation	reputation	NOUN
abrj-297	97	17	(	(	PUNCT
abrj-297	97	18	stout	stout	ADJ
abrj-297	97	19	,	,	PUNCT
abrj-297	97	20	2013	2013	NUM
abrj-297	97	21	)	)	PUNCT
abrj-297	97	22	.	.	PUNCT
abrj-297	98	1	according	accord	VERB
abrj-297	98	2	to	to	ADP
abrj-297	98	3	this	this	DET
abrj-297	98	4	theory	theory	NOUN
abrj-297	98	5	,	,	PUNCT
abrj-297	98	6	directors	director	NOUN
abrj-297	98	7	should	should	AUX
abrj-297	98	8	be	be	AUX
abrj-297	98	9	granted	grant	VERB
abrj-297	98	10	autonomy	autonomy	NOUN
abrj-297	98	11	based	base	VERB
abrj-297	98	12	on	on	ADP
abrj-297	98	13	trust	trust	NOUN
abrj-297	98	14	,	,	PUNCT
abrj-297	98	15	reducing	reduce	VERB
abrj-297	98	16	monitoring	monitoring	NOUN
abrj-297	98	17	and	and	CCONJ
abrj-297	98	18	control	control	NOUN
abrj-297	98	19	costs	cost	NOUN
abrj-297	98	20	from	from	ADP
abrj-297	98	21	the	the	DET
abrj-297	98	22	board	board	NOUN
abrj-297	98	23	of	of	ADP
abrj-297	98	24	directors	director	NOUN
abrj-297	98	25	(	(	PUNCT
abrj-297	98	26	muth	muth	PROPN
abrj-297	98	27	&	&	CCONJ
abrj-297	98	28	donaldson	donaldson	PROPN
abrj-297	98	29	,	,	PUNCT
abrj-297	98	30	1998	1998	NUM
abrj-297	98	31	)	)	PUNCT
abrj-297	98	32	.	.	PUNCT
abrj-297	99	1	business	business	NOUN
abrj-297	99	2	performance	performance	NOUN
abrj-297	99	3	,	,	PUNCT
abrj-297	99	4	from	from	ADP
abrj-297	99	5	this	this	DET
abrj-297	99	6	perspective	perspective	NOUN
abrj-297	99	7	,	,	PUNCT
abrj-297	99	8	is	be	AUX
abrj-297	99	9	significantly	significantly	ADV
abrj-297	99	10	influenced	influence	VERB
abrj-297	99	11	by	by	ADP
abrj-297	99	12	executive	executive	ADJ
abrj-297	99	13	directors	director	NOUN
abrj-297	99	14	on	on	ADP
abrj-297	99	15	the	the	DET
abrj-297	99	16	board	board	NOUN
abrj-297	99	17	,	,	PUNCT
abrj-297	99	18	as	as	SCONJ
abrj-297	99	19	they	they	PRON
abrj-297	99	20	possess	possess	VERB
abrj-297	99	21	a	a	DET
abrj-297	99	22	deep	deep	ADJ
abrj-297	99	23	understanding	understanding	NOUN
abrj-297	99	24	of	of	ADP
abrj-297	99	25	company	company	NOUN
abrj-297	99	26	operations	operation	NOUN
abrj-297	99	27	and	and	CCONJ
abrj-297	99	28	can	can	AUX
abrj-297	99	29	make	make	VERB
abrj-297	99	30	more	more	ADV
abrj-297	99	31	accurate	accurate	ADJ
abrj-297	99	32	decisions	decision	NOUN
abrj-297	99	33	than	than	ADP
abrj-297	99	34	external	external	ADJ
abrj-297	99	35	directors	director	NOUN
abrj-297	99	36	(	(	PUNCT
abrj-297	99	37	donaldson	donaldson	PROPN
abrj-297	99	38	&	&	CCONJ
abrj-297	99	39	davis	davis	PROPN
abrj-297	99	40	,	,	PUNCT
abrj-297	99	41	1991	1991	NUM
abrj-297	99	42	)	)	PUNCT
abrj-297	99	43	.	.	PUNCT
abrj-297	100	1	to	to	PART
abrj-297	100	2	optimize	optimize	VERB
abrj-297	100	3	decision	decision	NOUN
abrj-297	100	4	-	-	PUNCT
abrj-297	100	5	making	make	VERB
abrj-297	100	6	processes	process	NOUN
abrj-297	100	7	,	,	PUNCT
abrj-297	100	8	the	the	DET
abrj-297	100	9	board	board	NOUN
abrj-297	100	10	of	of	ADP
abrj-297	100	11	directors	director	NOUN
abrj-297	100	12	should	should	AUX
abrj-297	100	13	be	be	AUX
abrj-297	100	14	small	small	ADJ
abrj-297	100	15	and	and	CCONJ
abrj-297	100	16	consist	consist	VERB
abrj-297	100	17	primarily	primarily	ADV
abrj-297	100	18	of	of	ADP
abrj-297	100	19	executive	executive	ADJ
abrj-297	100	20	directors	director	NOUN
abrj-297	100	21	.	.	PUNCT
abrj-297	101	1	finally	finally	ADV
abrj-297	101	2	,	,	PUNCT
abrj-297	101	3	this	this	DET
abrj-297	101	4	theory	theory	NOUN
abrj-297	101	5	suggests	suggest	VERB
abrj-297	101	6	that	that	SCONJ
abrj-297	101	7	the	the	DET
abrj-297	101	8	chairman	chairman	NOUN
abrj-297	101	9	of	of	ADP
abrj-297	101	10	the	the	DET
abrj-297	101	11	board	board	NOUN
abrj-297	101	12	should	should	AUX
abrj-297	101	13	also	also	ADV
abrj-297	101	14	serve	serve	VERB
abrj-297	101	15	as	as	ADP
abrj-297	101	16	the	the	DET
abrj-297	101	17	ceo	ceo	NOUN
abrj-297	101	18	(	(	PUNCT
abrj-297	101	19	duality	duality	NOUN
abrj-297	101	20	)	)	PUNCT
abrj-297	101	21	to	to	PART
abrj-297	101	22	ensure	ensure	VERB
abrj-297	101	23	swift	swift	ADJ
abrj-297	101	24	and	and	CCONJ
abrj-297	101	25	effective	effective	ADJ
abrj-297	101	26	decision	decision	NOUN
abrj-297	101	27	-	-	PUNCT
abrj-297	101	28	making	making	NOUN
abrj-297	101	29	(	(	PUNCT
abrj-297	101	30	hillman	hillman	NOUN
abrj-297	101	31	et	et	PROPN
abrj-297	101	32	al	al	PROPN
abrj-297	101	33	.	.	PROPN
abrj-297	101	34	,	,	PUNCT
abrj-297	101	35	2000	2000	NUM
abrj-297	101	36	)	)	PUNCT
abrj-297	101	37	.	.	PUNCT
abrj-297	102	1	however	however	ADV
abrj-297	102	2	,	,	PUNCT
abrj-297	102	3	stewardship	stewardship	NOUN
abrj-297	102	4	theory	theory	NOUN
abrj-297	102	5	has	have	VERB
abrj-297	102	6	a	a	DET
abrj-297	102	7	drawback	drawback	NOUN
abrj-297	102	8	in	in	SCONJ
abrj-297	102	9	that	that	SCONJ
abrj-297	102	10	it	it	PRON
abrj-297	102	11	overlooks	overlook	VERB
abrj-297	102	12	the	the	DET
abrj-297	102	13	element	element	NOUN
abrj-297	102	14	of	of	ADP
abrj-297	102	15	"	"	PUNCT
abrj-297	102	16	opportunism	opportunism	NOUN
abrj-297	102	17	"	"	PUNCT
abrj-297	102	18	in	in	ADP
abrj-297	102	19	human	human	ADJ
abrj-297	102	20	behavior	behavior	NOUN
abrj-297	102	21	,	,	PUNCT
abrj-297	102	22	relying	rely	VERB
abrj-297	102	23	solely	solely	ADV
abrj-297	102	24	on	on	ADP
abrj-297	102	25	trust	trust	NOUN
abrj-297	102	26	.	.	PUNCT
abrj-297	103	1	it	it	PRON
abrj-297	103	2	is	be	AUX
abrj-297	103	3	most	most	ADV
abrj-297	103	4	applicable	applicable	ADJ
abrj-297	103	5	in	in	ADP
abrj-297	103	6	corporate	corporate	ADJ
abrj-297	103	7	models	model	NOUN
abrj-297	103	8	where	where	SCONJ
abrj-297	103	9	the	the	DET
abrj-297	103	10	owner	owner	NOUN
abrj-297	103	11	is	be	AUX
abrj-297	103	12	also	also	ADV
abrj-297	103	13	the	the	DET
abrj-297	103	14	director	director	NOUN
abrj-297	103	15	,	,	PUNCT
abrj-297	103	16	such	such	ADJ
abrj-297	103	17	as	as	ADP
abrj-297	103	18	single	single	ADJ
abrj-297	103	19	-	-	PUNCT
abrj-297	103	20	member	member	NOUN
abrj-297	103	21	limited	limit	VERB
abrj-297	103	22	liability	liability	NOUN
abrj-297	103	23	companies	company	NOUN
abrj-297	103	24	.	.	PUNCT
abrj-297	104	1	3.3	3.3	NUM
abrj-297	104	2	.	.	PUNCT
abrj-297	105	1	stakeholder	stakeholder	NOUN
abrj-297	105	2	theory	theory	NOUN
abrj-297	105	3	stakeholder	stakeholder	NOUN
abrj-297	105	4	theory	theory	NOUN
abrj-297	105	5	was	be	AUX
abrj-297	105	6	first	first	ADV
abrj-297	105	7	introduced	introduce	VERB
abrj-297	105	8	by	by	ADP
abrj-297	105	9	freeman	freeman	PROPN
abrj-297	105	10	(	(	PUNCT
abrj-297	105	11	1984	1984	NUM
abrj-297	105	12	)	)	PUNCT
abrj-297	105	13	in	in	ADP
abrj-297	105	14	his	his	PRON
abrj-297	105	15	research	research	NOUN
abrj-297	105	16	on	on	ADP
abrj-297	105	17	organizational	organizational	ADJ
abrj-297	105	18	management	management	NOUN
abrj-297	105	19	and	and	CCONJ
abrj-297	105	20	business	business	NOUN
abrj-297	105	21	ethics	ethic	NOUN
abrj-297	105	22	.	.	PUNCT
abrj-297	106	1	according	accord	VERB
abrj-297	106	2	to	to	ADP
abrj-297	106	3	this	this	DET
abrj-297	106	4	theory	theory	NOUN
abrj-297	106	5	,	,	PUNCT
abrj-297	106	6	a	a	DET
abrj-297	106	7	stakeholder	stakeholder	NOUN
abrj-297	106	8	is	be	AUX
abrj-297	106	9	defined	define	VERB
abrj-297	106	10	as	as	ADP
abrj-297	106	11	any	any	DET
abrj-297	106	12	entity	entity	NOUN
abrj-297	106	13	that	that	PRON
abrj-297	106	14	can	can	AUX
abrj-297	106	15	affect	affect	VERB
abrj-297	106	16	or	or	CCONJ
abrj-297	106	17	be	be	AUX
abrj-297	106	18	affected	affect	VERB
abrj-297	106	19	by	by	ADP
abrj-297	106	20	mission	mission	NOUN
abrj-297	106	21	-	-	PUNCT
abrj-297	106	22	driven	drive	VERB
abrj-297	106	23	organizations	organization	NOUN
abrj-297	106	24	(	(	PUNCT
abrj-297	106	25	i.e.	i.e.	X
abrj-297	106	26	,	,	PUNCT
abrj-297	106	27	those	those	PRON
abrj-297	106	28	established	establish	VERB
abrj-297	106	29	to	to	PART
abrj-297	106	30	achieve	achieve	VERB
abrj-297	106	31	specific	specific	ADJ
abrj-297	106	32	objectives	objective	NOUN
abrj-297	106	33	)	)	PUNCT
abrj-297	106	34	.	.	PUNCT
abrj-297	107	1	freeman	freeman	PROPN
abrj-297	107	2	argued	argue	VERB
abrj-297	107	3	that	that	SCONJ
abrj-297	107	4	companies	company	NOUN
abrj-297	107	5	should	should	AUX
abrj-297	107	6	consider	consider	VERB
abrj-297	107	7	the	the	DET
abrj-297	107	8	interests	interest	NOUN
abrj-297	107	9	of	of	ADP
abrj-297	107	10	all	all	DET
abrj-297	107	11	stakeholders	stakeholder	NOUN
abrj-297	107	12	rather	rather	ADV
abrj-297	107	13	than	than	ADP
abrj-297	107	14	focusing	focus	VERB
abrj-297	107	15	solely	solely	ADV
abrj-297	107	16	on	on	SCONJ
abrj-297	107	17	shareholders	shareholder	NOUN
abrj-297	107	18	to	to	PART
abrj-297	107	19	create	create	VERB
abrj-297	107	20	value	value	NOUN
abrj-297	107	21	for	for	ADP
abrj-297	107	22	all	all	DET
abrj-297	107	23	participants	participant	NOUN
abrj-297	107	24	and	and	CCONJ
abrj-297	107	25	achieve	achieve	VERB
abrj-297	107	26	long	long	ADJ
abrj-297	107	27	-	-	PUNCT
abrj-297	107	28	term	term	NOUN
abrj-297	107	29	success	success	NOUN
abrj-297	107	30	.	.	PUNCT
abrj-297	108	1	when	when	SCONJ
abrj-297	108	2	stakeholder	stakeholder	NOUN
abrj-297	108	3	interests	interest	VERB
abrj-297	108	4	conflict	conflict	NOUN
abrj-297	108	5	,	,	PUNCT
abrj-297	108	6	the	the	DET
abrj-297	108	7	management	management	NOUN
abrj-297	108	8	team	team	NOUN
abrj-297	108	9	must	must	AUX
abrj-297	108	10	find	find	VERB
abrj-297	108	11	ways	way	NOUN
abrj-297	108	12	to	to	PART
abrj-297	108	13	rethink	rethink	VERB
abrj-297	108	14	issues	issue	NOUN
abrj-297	108	15	so	so	SCONJ
abrj-297	108	16	that	that	SCONJ
abrj-297	108	17	the	the	DET
abrj-297	108	18	needs	need	NOUN
abrj-297	108	19	of	of	ADP
abrj-297	108	20	a	a	DET
abrj-297	108	21	diverse	diverse	ADJ
abrj-297	108	22	group	group	NOUN
abrj-297	108	23	of	of	ADP
abrj-297	108	24	stakeholders	stakeholder	NOUN
abrj-297	108	25	are	be	AUX
abrj-297	108	26	met	meet	VERB
abrj-297	108	27	.	.	PUNCT
abrj-297	109	1	to	to	ADP
abrj-297	109	2	the	the	DET
abrj-297	109	3	extent	extent	NOUN
abrj-297	109	4	that	that	SCONJ
abrj-297	109	5	this	this	PRON
abrj-297	109	6	is	be	AUX
abrj-297	109	7	accomplished	accomplish	VERB
abrj-297	109	8	,	,	PUNCT
abrj-297	109	9	it	it	PRON
abrj-297	109	10	may	may	AUX
abrj-297	109	11	even	even	ADV
abrj-297	109	12	generate	generate	VERB
abrj-297	109	13	more	more	ADJ
abrj-297	109	14	value	value	NOUN
abrj-297	109	15	for	for	ADP
abrj-297	109	16	each	each	DET
abrj-297	109	17	stakeholder	stakeholder	NOUN
abrj-297	109	18	(	(	PUNCT
abrj-297	109	19	harrison	harrison	PROPN
abrj-297	109	20	,	,	PUNCT
abrj-297	109	21	bosse	bosse	PROPN
abrj-297	109	22	,	,	PUNCT
abrj-297	109	23	&	&	CCONJ
abrj-297	109	24	phillips	phillips	PROPN
abrj-297	109	25	,	,	PUNCT
abrj-297	109	26	2010	2010	NUM
abrj-297	109	27	)	)	PUNCT
abrj-297	109	28	.	.	PUNCT
abrj-297	110	1	clarkson	clarkson	PROPN
abrj-297	110	2	(	(	PUNCT
abrj-297	110	3	1995	1995	NUM
abrj-297	110	4	)	)	PUNCT
abrj-297	110	5	suggested	suggest	VERB
abrj-297	110	6	that	that	SCONJ
abrj-297	110	7	a	a	DET
abrj-297	110	8	company	company	NOUN
abrj-297	110	9	's	's	PART
abrj-297	110	10	existence	existence	NOUN
abrj-297	110	11	and	and	CCONJ
abrj-297	110	12	success	success	NOUN
abrj-297	110	13	depend	depend	VERB
abrj-297	110	14	on	on	ADP
abrj-297	110	15	the	the	DET
abrj-297	110	16	ability	ability	NOUN
abrj-297	110	17	of	of	ADP
abrj-297	110	18	its	its	PRON
abrj-297	110	19	managers	manager	NOUN
abrj-297	110	20	to	to	PART
abrj-297	110	21	deliver	deliver	VERB
abrj-297	110	22	benefits	benefit	NOUN
abrj-297	110	23	and	and	CCONJ
abrj-297	110	24	satisfy	satisfy	VERB
abrj-297	110	25	the	the	DET
abrj-297	110	26	needs	need	NOUN
abrj-297	110	27	of	of	ADP
abrj-297	110	28	stakeholders	stakeholder	NOUN
abrj-297	110	29	,	,	PUNCT
abrj-297	110	30	including	include	VERB
abrj-297	110	31	employees	employee	NOUN
abrj-297	110	32	,	,	PUNCT
abrj-297	110	33	shareholders	shareholder	NOUN
abrj-297	110	34	,	,	PUNCT
abrj-297	110	35	customers	customer	NOUN
abrj-297	110	36	,	,	PUNCT
abrj-297	110	37	suppliers	supplier	NOUN
abrj-297	110	38	,	,	PUNCT
abrj-297	110	39	the	the	DET
abrj-297	110	40	community	community	NOUN
abrj-297	110	41	,	,	PUNCT
abrj-297	110	42	and	and	CCONJ
abrj-297	110	43	the	the	DET
abrj-297	110	44	environment	environment	NOUN
abrj-297	110	45	.	.	PUNCT
abrj-297	111	1	balancing	balance	VERB
abrj-297	111	2	interests	interest	NOUN
abrj-297	111	3	and	and	CCONJ
abrj-297	111	4	maintaining	maintain	VERB
abrj-297	111	5	positive	positive	ADJ
abrj-297	111	6	relationships	relationship	NOUN
abrj-297	111	7	with	with	ADP
abrj-297	111	8	stakeholders	stakeholder	NOUN
abrj-297	111	9	within	within	ADP
abrj-297	111	10	a	a	DET
abrj-297	111	11	company	company	NOUN
abrj-297	111	12	can	can	AUX
abrj-297	111	13	enhance	enhance	VERB
abrj-297	111	14	overall	overall	ADJ
abrj-297	111	15	performance	performance	NOUN
abrj-297	111	16	across	across	ADP
abrj-297	111	17	the	the	DET
abrj-297	111	18	entire	entire	ADJ
abrj-297	111	19	project	project	NOUN
abrj-297	111	20	or	or	CCONJ
abrj-297	111	21	organization	organization	NOUN
abrj-297	111	22	.	.	PUNCT
abrj-297	112	1	4	4	X
abrj-297	112	2	.	.	X
abrj-297	112	3	model	model	NOUN
abrj-297	112	4	development	development	PROPN
abrj-297	112	5	and	and	CCONJ
abrj-297	112	6	research	research	NOUN
abrj-297	112	7	hypothesis	hypothesis	NOUN
abrj-297	112	8	4.1	4.1	NUM
abrj-297	112	9	.	.	PUNCT
abrj-297	113	1	research	research	NOUN
abrj-297	113	2	hypothesis	hypothesis	NOUN
abrj-297	113	3	in	in	ADP
abrj-297	113	4	addition	addition	NOUN
abrj-297	113	5	to	to	ADP
abrj-297	113	6	the	the	DET
abrj-297	113	7	direct	direct	ADJ
abrj-297	113	8	impact	impact	NOUN
abrj-297	113	9	of	of	ADP
abrj-297	113	10	em	em	PRON
abrj-297	113	11	,	,	PUNCT
abrj-297	113	12	a	a	DET
abrj-297	113	13	company	company	NOUN
abrj-297	113	14	's	's	PART
abrj-297	113	15	operational	operational	ADJ
abrj-297	113	16	performance	performance	NOUN
abrj-297	113	17	is	be	AUX
abrj-297	113	18	also	also	ADV
abrj-297	113	19	influenced	influence	VERB
abrj-297	113	20	by	by	ADP
abrj-297	113	21	several	several	ADJ
abrj-297	113	22	other	other	ADJ
abrj-297	113	23	factors	factor	NOUN
abrj-297	113	24	,	,	PUNCT
abrj-297	113	25	such	such	ADJ
abrj-297	113	26	as	as	ADP
abrj-297	113	27	ceo	ceo	NOUN
abrj-297	113	28	duality	duality	NOUN
abrj-297	113	29	,	,	PUNCT
abrj-297	113	30	board	board	NOUN
abrj-297	113	31	size	size	NOUN
abrj-297	113	32	,	,	PUNCT
abrj-297	113	33	and	and	CCONJ
abrj-297	113	34	big	big	ADJ
abrj-297	113	35	4	4	NUM
abrj-297	113	36	audit	audit	NOUN
abrj-297	113	37	firms	firm	NOUN
abrj-297	113	38	.	.	PUNCT
abrj-297	114	1	therefore	therefore	ADV
abrj-297	114	2	,	,	PUNCT
abrj-297	114	3	the	the	DET
abrj-297	114	4	research	research	NOUN
abrj-297	114	5	team	team	NOUN
abrj-297	114	6	proposes	propose	VERB
abrj-297	114	7	the	the	DET
abrj-297	114	8	following	follow	VERB
abrj-297	114	9	hypotheses	hypothesis	NOUN
abrj-297	114	10	:	:	PUNCT
abrj-297	114	11	asian	asian	ADJ
abrj-297	114	12	business	business	NOUN
abrj-297	114	13	research	research	NOUN
abrj-297	114	14	journal	journal	NOUN
abrj-297	114	15	,	,	PUNCT
abrj-297	114	16	2025	2025	NUM
abrj-297	114	17	,	,	PUNCT
abrj-297	114	18	10(3	10(3	NUM
abrj-297	114	19	):	):	PUNCT
abrj-297	114	20	1	1	NUM
abrj-297	114	21	-	-	SYM
abrj-297	114	22	7	7	NUM
abrj-297	114	23	4	4	NUM
abrj-297	114	24	©	©	ADP
abrj-297	114	25	2025	2025	NUM
abrj-297	114	26	by	by	ADP
abrj-297	114	27	the	the	DET
abrj-297	114	28	authors	author	NOUN
abrj-297	114	29	;	;	PUNCT
abrj-297	114	30	licensee	licensee	NOUN
abrj-297	114	31	eastern	eastern	ADJ
abrj-297	114	32	centre	centre	NOUN
abrj-297	114	33	of	of	ADP
abrj-297	114	34	science	science	NOUN
abrj-297	114	35	and	and	CCONJ
abrj-297	114	36	education	education	NOUN
abrj-297	114	37	,	,	PUNCT
abrj-297	114	38	usa	usa	PROPN
abrj-297	114	39	4.1.1	4.1.1	PROPN
abrj-297	114	40	.	.	PUNCT
abrj-297	115	1	earnings	earning	NOUN
abrj-297	115	2	management	management	NOUN
abrj-297	115	3	(	(	PUNCT
abrj-297	115	4	em	em	NOUN
abrj-297	115	5	)	)	PUNCT
abrj-297	115	6	when	when	SCONJ
abrj-297	115	7	evaluating	evaluate	VERB
abrj-297	115	8	a	a	DET
abrj-297	115	9	company	company	NOUN
abrj-297	115	10	,	,	PUNCT
abrj-297	115	11	investors	investor	NOUN
abrj-297	115	12	rely	rely	VERB
abrj-297	115	13	on	on	ADP
abrj-297	115	14	accounting	accounting	NOUN
abrj-297	115	15	information	information	NOUN
abrj-297	115	16	such	such	ADJ
abrj-297	115	17	as	as	ADP
abrj-297	115	18	stock	stock	NOUN
abrj-297	115	19	prices	price	NOUN
abrj-297	115	20	or	or	CCONJ
abrj-297	115	21	financial	financial	ADJ
abrj-297	115	22	reports	report	NOUN
abrj-297	115	23	disclosed	disclose	VERB
abrj-297	115	24	in	in	ADP
abrj-297	115	25	the	the	DET
abrj-297	115	26	stock	stock	NOUN
abrj-297	115	27	market	market	NOUN
abrj-297	115	28	.	.	PUNCT
abrj-297	116	1	according	accord	VERB
abrj-297	116	2	to	to	ADP
abrj-297	116	3	charfeddine	charfeddine	PROPN
abrj-297	116	4	et	et	PROPN
abrj-297	116	5	al	al	PROPN
abrj-297	116	6	.	.	PROPN
abrj-297	117	1	(	(	PUNCT
abrj-297	117	2	2013	2013	NUM
abrj-297	117	3	)	)	PUNCT
abrj-297	117	4	,	,	PUNCT
abrj-297	117	5	if	if	SCONJ
abrj-297	117	6	a	a	DET
abrj-297	117	7	company	company	NOUN
abrj-297	117	8	's	's	PART
abrj-297	117	9	operational	operational	ADJ
abrj-297	117	10	performance	performance	NOUN
abrj-297	117	11	is	be	AUX
abrj-297	117	12	poor	poor	ADJ
abrj-297	117	13	,	,	PUNCT
abrj-297	117	14	its	its	PRON
abrj-297	117	15	stock	stock	NOUN
abrj-297	117	16	price	price	NOUN
abrj-297	117	17	will	will	AUX
abrj-297	117	18	decline	decline	VERB
abrj-297	117	19	,	,	PUNCT
abrj-297	117	20	which	which	PRON
abrj-297	117	21	negatively	negatively	ADV
abrj-297	117	22	affects	affect	VERB
abrj-297	117	23	the	the	DET
abrj-297	117	24	firm	firm	NOUN
abrj-297	117	25	's	's	PART
abrj-297	117	26	value	value	NOUN
abrj-297	117	27	.	.	PUNCT
abrj-297	118	1	therefore	therefore	ADV
abrj-297	118	2	,	,	PUNCT
abrj-297	118	3	managers	manager	NOUN
abrj-297	118	4	are	be	AUX
abrj-297	118	5	incentivized	incentivize	VERB
abrj-297	118	6	to	to	PART
abrj-297	118	7	engage	engage	VERB
abrj-297	118	8	in	in	ADP
abrj-297	118	9	em	em	PRON
abrj-297	118	10	to	to	PART
abrj-297	118	11	influence	influence	VERB
abrj-297	118	12	stock	stock	NOUN
abrj-297	118	13	prices	price	NOUN
abrj-297	118	14	(	(	PUNCT
abrj-297	118	15	degeorge	degeorge	VERB
abrj-297	118	16	et	et	PROPN
abrj-297	118	17	al	al	PROPN
abrj-297	118	18	.	.	PROPN
abrj-297	118	19	,	,	PUNCT
abrj-297	118	20	1999	1999	NUM
abrj-297	118	21	)	)	PUNCT
abrj-297	118	22	.	.	PUNCT
abrj-297	119	1	when	when	SCONJ
abrj-297	119	2	a	a	DET
abrj-297	119	3	company	company	NOUN
abrj-297	119	4	performs	perform	VERB
abrj-297	119	5	poorly	poorly	ADV
abrj-297	119	6	,	,	PUNCT
abrj-297	119	7	there	there	PRON
abrj-297	119	8	is	be	VERB
abrj-297	119	9	a	a	DET
abrj-297	119	10	tendency	tendency	NOUN
abrj-297	119	11	to	to	PART
abrj-297	119	12	inflate	inflate	VERB
abrj-297	119	13	profits	profit	NOUN
abrj-297	119	14	to	to	PART
abrj-297	119	15	maintain	maintain	VERB
abrj-297	119	16	credibility	credibility	NOUN
abrj-297	119	17	.	.	PUNCT
abrj-297	120	1	charfeddine	charfeddine	PROPN
abrj-297	120	2	et	et	PROPN
abrj-297	120	3	al	al	PROPN
abrj-297	120	4	.	.	PROPN
abrj-297	121	1	(	(	PUNCT
abrj-297	121	2	2013	2013	NUM
abrj-297	121	3	)	)	PUNCT
abrj-297	121	4	and	and	CCONJ
abrj-297	121	5	cheng	cheng	PROPN
abrj-297	121	6	&	&	CCONJ
abrj-297	121	7	warfield	warfield	PROPN
abrj-297	121	8	(	(	PUNCT
abrj-297	121	9	2005	2005	NUM
abrj-297	121	10	)	)	PUNCT
abrj-297	121	11	provided	provide	VERB
abrj-297	121	12	evidence	evidence	NOUN
abrj-297	121	13	that	that	SCONJ
abrj-297	121	14	managers	manager	NOUN
abrj-297	121	15	increase	increase	VERB
abrj-297	121	16	profits	profit	NOUN
abrj-297	121	17	to	to	PART
abrj-297	121	18	boost	boost	VERB
abrj-297	121	19	stock	stock	NOUN
abrj-297	121	20	prices	price	NOUN
abrj-297	121	21	.	.	PUNCT
abrj-297	122	1	to	to	PART
abrj-297	122	2	receive	receive	VERB
abrj-297	122	3	positive	positive	ADJ
abrj-297	122	4	market	market	NOUN
abrj-297	122	5	reactions	reaction	NOUN
abrj-297	122	6	,	,	PUNCT
abrj-297	122	7	em	em	PRON
abrj-297	122	8	is	be	AUX
abrj-297	122	9	implemented	implement	VERB
abrj-297	122	10	to	to	PART
abrj-297	122	11	meet	meet	VERB
abrj-297	122	12	market	market	NOUN
abrj-297	122	13	expectations	expectation	NOUN
abrj-297	122	14	(	(	PUNCT
abrj-297	122	15	chen	chen	PROPN
abrj-297	122	16	et	et	PROPN
abrj-297	122	17	al	al	PROPN
abrj-297	122	18	.	.	PROPN
abrj-297	122	19	,	,	PUNCT
abrj-297	122	20	2015	2015	NUM
abrj-297	122	21	;	;	PUNCT
abrj-297	122	22	charfeddine	charfeddine	NOUN
abrj-297	122	23	et	et	PROPN
abrj-297	122	24	al	al	PROPN
abrj-297	122	25	.	.	PROPN
abrj-297	122	26	,	,	PUNCT
abrj-297	122	27	2013	2013	NUM
abrj-297	122	28	)	)	PUNCT
abrj-297	122	29	.	.	PUNCT
abrj-297	123	1	additionally	additionally	ADV
abrj-297	123	2	,	,	PUNCT
abrj-297	123	3	chen	chen	PROPN
abrj-297	123	4	et	et	PROPN
abrj-297	123	5	al	al	PROPN
abrj-297	123	6	.	.	PROPN
abrj-297	123	7	(	(	PUNCT
abrj-297	123	8	2006	2006	NUM
abrj-297	123	9	)	)	PUNCT
abrj-297	123	10	demonstrated	demonstrate	VERB
abrj-297	123	11	that	that	SCONJ
abrj-297	123	12	underperforming	underperform	VERB
abrj-297	123	13	firms	firm	NOUN
abrj-297	123	14	are	be	AUX
abrj-297	123	15	more	more	ADV
abrj-297	123	16	likely	likely	ADJ
abrj-297	123	17	to	to	PART
abrj-297	123	18	engage	engage	VERB
abrj-297	123	19	in	in	ADP
abrj-297	123	20	em	em	PRON
abrj-297	123	21	.	.	PUNCT
abrj-297	124	1	at	at	ADP
abrj-297	124	2	the	the	DET
abrj-297	124	3	same	same	ADJ
abrj-297	124	4	time	time	NOUN
abrj-297	124	5	,	,	PUNCT
abrj-297	124	6	managers	manager	NOUN
abrj-297	124	7	also	also	ADV
abrj-297	124	8	employ	employ	VERB
abrj-297	124	9	em	em	PRON
abrj-297	124	10	to	to	PART
abrj-297	124	11	achieve	achieve	VERB
abrj-297	124	12	stable	stable	ADJ
abrj-297	124	13	growth	growth	NOUN
abrj-297	124	14	(	(	PUNCT
abrj-297	124	15	charfeddine	charfeddine	NOUN
abrj-297	124	16	et	et	PROPN
abrj-297	124	17	al	al	PROPN
abrj-297	124	18	.	.	PROPN
abrj-297	124	19	,	,	PUNCT
abrj-297	124	20	2013	2013	NUM
abrj-297	124	21	)	)	PUNCT
abrj-297	124	22	.	.	PUNCT
abrj-297	125	1	based	base	VERB
abrj-297	125	2	on	on	ADP
abrj-297	125	3	prior	prior	ADJ
abrj-297	125	4	research	research	NOUN
abrj-297	125	5	,	,	PUNCT
abrj-297	125	6	the	the	DET
abrj-297	125	7	research	research	NOUN
abrj-297	125	8	team	team	NOUN
abrj-297	125	9	proposes	propose	VERB
abrj-297	125	10	the	the	DET
abrj-297	125	11	first	first	ADJ
abrj-297	125	12	hypothesis	hypothesis	NOUN
abrj-297	125	13	:	:	PUNCT
abrj-297	125	14	hypothesis	hypothesis	NOUN
abrj-297	125	15	h1	h1	PROPN
abrj-297	125	16	:	:	PUNCT
abrj-297	125	17	earnings	earning	NOUN
abrj-297	125	18	management	management	NOUN
abrj-297	125	19	has	have	VERB
abrj-297	125	20	a	a	DET
abrj-297	125	21	positive	positive	ADJ
abrj-297	125	22	impact	impact	NOUN
abrj-297	125	23	on	on	ADP
abrj-297	125	24	a	a	DET
abrj-297	125	25	company	company	NOUN
abrj-297	125	26	's	's	PART
abrj-297	125	27	operational	operational	ADJ
abrj-297	125	28	performance	performance	NOUN
abrj-297	125	29	.	.	PUNCT
abrj-297	126	1	4.1.2	4.1.2	X
abrj-297	126	2	.	.	PUNCT
abrj-297	126	3	chairman	chairman	NOUN
abrj-297	126	4	of	of	ADP
abrj-297	126	5	the	the	DET
abrj-297	126	6	board	board	NOUN
abrj-297	126	7	of	of	ADP
abrj-297	126	8	directors	director	NOUN
abrj-297	126	9	concurrently	concurrently	ADV
abrj-297	126	10	holding	hold	VERB
abrj-297	126	11	the	the	DET
abrj-297	126	12	position	position	NOUN
abrj-297	126	13	of	of	ADP
abrj-297	126	14	ceo	ceo	NOUN
abrj-297	126	15	(	(	PUNCT
abrj-297	126	16	dual	dual	ADJ
abrj-297	126	17	)	)	PUNCT
abrj-297	126	18	the	the	DET
abrj-297	126	19	monopolistic	monopolistic	ADJ
abrj-297	126	20	management	management	NOUN
abrj-297	126	21	and	and	CCONJ
abrj-297	126	22	control	control	NOUN
abrj-297	126	23	of	of	ADP
abrj-297	126	24	decisions	decision	NOUN
abrj-297	126	25	by	by	ADP
abrj-297	126	26	an	an	DET
abrj-297	126	27	individual	individual	NOUN
abrj-297	126	28	can	can	AUX
abrj-297	126	29	negatively	negatively	ADV
abrj-297	126	30	impact	impact	VERB
abrj-297	126	31	a	a	DET
abrj-297	126	32	company	company	NOUN
abrj-297	126	33	's	's	PART
abrj-297	126	34	operational	operational	ADJ
abrj-297	126	35	efficiency	efficiency	NOUN
abrj-297	126	36	and	and	CCONJ
abrj-297	126	37	weaken	weaken	VERB
abrj-297	126	38	the	the	DET
abrj-297	126	39	supervisory	supervisory	ADJ
abrj-297	126	40	role	role	NOUN
abrj-297	126	41	of	of	ADP
abrj-297	126	42	the	the	DET
abrj-297	126	43	board	board	NOUN
abrj-297	126	44	of	of	ADP
abrj-297	126	45	directors	director	NOUN
abrj-297	126	46	(	(	PUNCT
abrj-297	126	47	fama	fama	PROPN
abrj-297	126	48	&	&	CCONJ
abrj-297	126	49	jensen	jensen	PROPN
abrj-297	126	50	,	,	PUNCT
abrj-297	126	51	1983	1983	NUM
abrj-297	126	52	)	)	PUNCT
abrj-297	126	53	.	.	PUNCT
abrj-297	127	1	furthermore	furthermore	ADV
abrj-297	127	2	,	,	PUNCT
abrj-297	127	3	firms	firm	NOUN
abrj-297	127	4	with	with	ADP
abrj-297	127	5	ceos	ceo	NOUN
abrj-297	127	6	who	who	PRON
abrj-297	127	7	concurrently	concurrently	ADV
abrj-297	127	8	serve	serve	VERB
abrj-297	127	9	as	as	ADP
abrj-297	127	10	chairpersons	chairperson	NOUN
abrj-297	127	11	of	of	ADP
abrj-297	127	12	the	the	DET
abrj-297	127	13	board	board	NOUN
abrj-297	127	14	of	of	ADP
abrj-297	127	15	directors	director	NOUN
abrj-297	127	16	tend	tend	VERB
abrj-297	127	17	to	to	PART
abrj-297	127	18	face	face	VERB
abrj-297	127	19	a	a	DET
abrj-297	127	20	higher	high	ADJ
abrj-297	127	21	risk	risk	NOUN
abrj-297	127	22	of	of	ADP
abrj-297	127	23	bankruptcy	bankruptcy	NOUN
abrj-297	127	24	and	and	CCONJ
abrj-297	127	25	exhibit	exhibit	VERB
abrj-297	127	26	poorer	poor	ADJ
abrj-297	127	27	performance	performance	NOUN
abrj-297	127	28	(	(	PUNCT
abrj-297	127	29	coles	cole	NOUN
abrj-297	127	30	et	et	PROPN
abrj-297	127	31	al	al	PROPN
abrj-297	127	32	.	.	PROPN
abrj-297	127	33	,	,	PUNCT
abrj-297	127	34	2008	2008	NUM
abrj-297	127	35	)	)	PUNCT
abrj-297	127	36	.	.	PUNCT
abrj-297	128	1	from	from	ADP
abrj-297	128	2	an	an	DET
abrj-297	128	3	agency	agency	NOUN
abrj-297	128	4	perspective	perspective	NOUN
abrj-297	128	5	,	,	PUNCT
abrj-297	128	6	separating	separate	VERB
abrj-297	128	7	the	the	DET
abrj-297	128	8	roles	role	NOUN
abrj-297	128	9	of	of	ADP
abrj-297	128	10	ceo	ceo	NOUN
abrj-297	128	11	and	and	CCONJ
abrj-297	128	12	chairperson	chairperson	NOUN
abrj-297	128	13	of	of	ADP
abrj-297	128	14	the	the	DET
abrj-297	128	15	board	board	NOUN
abrj-297	128	16	is	be	AUX
abrj-297	128	17	necessary	necessary	ADJ
abrj-297	128	18	.	.	PUNCT
abrj-297	129	1	however	however	ADV
abrj-297	129	2	,	,	PUNCT
abrj-297	129	3	there	there	PRON
abrj-297	129	4	is	be	VERB
abrj-297	129	5	no	no	DET
abrj-297	129	6	clear	clear	ADJ
abrj-297	129	7	conclusion	conclusion	NOUN
abrj-297	129	8	that	that	SCONJ
abrj-297	129	9	companies	company	NOUN
abrj-297	129	10	with	with	ADP
abrj-297	129	11	non	non	ADJ
abrj-297	129	12	-	-	ADJ
abrj-297	129	13	dual	dual	ADJ
abrj-297	129	14	ceos	ceos	NOUN
abrj-297	129	15	perform	perform	VERB
abrj-297	129	16	better	well	ADV
abrj-297	129	17	,	,	PUNCT
abrj-297	129	18	as	as	SCONJ
abrj-297	129	19	donaldson	donaldson	PROPN
abrj-297	129	20	and	and	CCONJ
abrj-297	129	21	davis	davis	PROPN
abrj-297	129	22	(	(	PUNCT
abrj-297	129	23	1991	1991	NUM
abrj-297	129	24	)	)	PUNCT
abrj-297	129	25	argue	argue	VERB
abrj-297	129	26	that	that	SCONJ
abrj-297	129	27	ceos	ceo	NOUN
abrj-297	129	28	need	need	VERB
abrj-297	129	29	a	a	DET
abrj-297	129	30	high	high	ADJ
abrj-297	129	31	degree	degree	NOUN
abrj-297	129	32	of	of	ADP
abrj-297	129	33	autonomy	autonomy	NOUN
abrj-297	129	34	to	to	PART
abrj-297	129	35	manage	manage	VERB
abrj-297	129	36	the	the	DET
abrj-297	129	37	company	company	NOUN
abrj-297	129	38	effectively	effectively	ADV
abrj-297	129	39	.	.	PUNCT
abrj-297	130	1	on	on	ADP
abrj-297	130	2	the	the	DET
abrj-297	130	3	other	other	ADJ
abrj-297	130	4	hand	hand	NOUN
abrj-297	130	5	,	,	PUNCT
abrj-297	130	6	research	research	NOUN
abrj-297	130	7	by	by	ADP
abrj-297	130	8	phan	phan	PROPN
abrj-297	130	9	bui	bui	PROPN
abrj-297	130	10	gia	gia	PROPN
abrj-297	131	1	thuy	thuy	PROPN
abrj-297	131	2	et	et	PROPN
abrj-297	131	3	al	al	PROPN
abrj-297	131	4	.	.	PROPN
abrj-297	132	1	(	(	PUNCT
abrj-297	132	2	2017	2017	NUM
abrj-297	132	3	)	)	PUNCT
abrj-297	132	4	in	in	ADP
abrj-297	132	5	vietnam	vietnam	PROPN
abrj-297	132	6	indicates	indicate	VERB
abrj-297	132	7	that	that	SCONJ
abrj-297	132	8	companies	company	NOUN
abrj-297	132	9	with	with	ADP
abrj-297	132	10	ceos	ceo	NOUN
abrj-297	132	11	also	also	ADV
abrj-297	132	12	serving	serve	VERB
abrj-297	132	13	as	as	ADP
abrj-297	132	14	chairpersons	chairperson	NOUN
abrj-297	132	15	of	of	ADP
abrj-297	132	16	the	the	DET
abrj-297	132	17	board	board	NOUN
abrj-297	132	18	of	of	ADP
abrj-297	132	19	directors	director	NOUN
abrj-297	132	20	achieve	achieve	VERB
abrj-297	132	21	better	well	ADJ
abrj-297	132	22	performance	performance	NOUN
abrj-297	132	23	.	.	PUNCT
abrj-297	133	1	this	this	PRON
abrj-297	133	2	leads	lead	VERB
abrj-297	133	3	to	to	ADP
abrj-297	133	4	the	the	DET
abrj-297	133	5	following	follow	VERB
abrj-297	133	6	hypothesis	hypothesis	NOUN
abrj-297	133	7	:	:	PUNCT
abrj-297	133	8	hypothesis	hypothesis	NOUN
abrj-297	133	9	h2	h2	NOUN
abrj-297	133	10	:	:	PUNCT
abrj-297	133	11	companies	company	NOUN
abrj-297	133	12	where	where	SCONJ
abrj-297	133	13	the	the	DET
abrj-297	133	14	chairperson	chairperson	NOUN
abrj-297	133	15	of	of	ADP
abrj-297	133	16	the	the	DET
abrj-297	133	17	board	board	NOUN
abrj-297	133	18	of	of	ADP
abrj-297	133	19	directors	director	NOUN
abrj-297	133	20	concurrently	concurrently	ADV
abrj-297	133	21	serves	serve	VERB
abrj-297	133	22	as	as	ADP
abrj-297	133	23	the	the	DET
abrj-297	133	24	ceo	ceo	NOUN
abrj-297	133	25	negatively	negatively	ADV
abrj-297	133	26	impact	impact	NOUN
abrj-297	133	27	performance	performance	NOUN
abrj-297	133	28	.	.	PUNCT
abrj-297	134	1	4.1.3	4.1.3	X
abrj-297	134	2	.	.	PUNCT
abrj-297	134	3	audited	audit	VERB
abrj-297	134	4	by	by	ADP
abrj-297	134	5	big4	big4	NOUN
abrj-297	134	6	firms	firm	NOUN
abrj-297	134	7	(	(	PUNCT
abrj-297	134	8	audit	audit	NOUN
abrj-297	134	9	)	)	PUNCT
abrj-297	134	10	research	research	NOUN
abrj-297	134	11	by	by	ADP
abrj-297	134	12	lindberg	lindberg	PROPN
abrj-297	134	13	(	(	PUNCT
abrj-297	134	14	2001	2001	NUM
abrj-297	134	15	)	)	PUNCT
abrj-297	134	16	indicates	indicate	VERB
abrj-297	134	17	that	that	SCONJ
abrj-297	134	18	due	due	ADP
abrj-297	134	19	to	to	ADP
abrj-297	134	20	greater	great	ADJ
abrj-297	134	21	credibility	credibility	NOUN
abrj-297	134	22	associated	associate	VERB
abrj-297	134	23	with	with	ADP
abrj-297	134	24	large	large	ADJ
abrj-297	134	25	auditing	auditing	NOUN
abrj-297	134	26	firms	firm	NOUN
abrj-297	134	27	,	,	PUNCT
abrj-297	134	28	these	these	DET
abrj-297	134	29	firms	firm	NOUN
abrj-297	134	30	are	be	AUX
abrj-297	134	31	often	often	ADV
abrj-297	134	32	considered	consider	VERB
abrj-297	134	33	to	to	PART
abrj-297	134	34	provide	provide	VERB
abrj-297	134	35	more	more	ADV
abrj-297	134	36	accurate	accurate	ADJ
abrj-297	134	37	and	and	CCONJ
abrj-297	134	38	reliable	reliable	ADJ
abrj-297	134	39	audit	audit	NOUN
abrj-297	134	40	reports	report	NOUN
abrj-297	134	41	.	.	PUNCT
abrj-297	135	1	investors	investor	NOUN
abrj-297	135	2	also	also	ADV
abrj-297	135	3	tend	tend	VERB
abrj-297	135	4	to	to	PART
abrj-297	135	5	invest	invest	VERB
abrj-297	135	6	in	in	ADP
abrj-297	135	7	companies	company	NOUN
abrj-297	135	8	with	with	ADP
abrj-297	135	9	high	high	ADJ
abrj-297	135	10	-	-	PUNCT
abrj-297	135	11	quality	quality	NOUN
abrj-297	135	12	audit	audit	NOUN
abrj-297	135	13	reports	report	NOUN
abrj-297	135	14	,	,	PUNCT
abrj-297	135	15	leading	lead	VERB
abrj-297	135	16	to	to	ADP
abrj-297	135	17	an	an	DET
abrj-297	135	18	upward	upward	ADJ
abrj-297	135	19	trend	trend	NOUN
abrj-297	135	20	in	in	ADP
abrj-297	135	21	stock	stock	NOUN
abrj-297	135	22	prices	price	NOUN
abrj-297	135	23	.	.	PUNCT
abrj-297	136	1	according	accord	VERB
abrj-297	136	2	to	to	ADP
abrj-297	136	3	hoa	hoa	PROPN
abrj-297	136	4	hong	hong	PROPN
abrj-297	136	5	et	et	PROPN
abrj-297	136	6	al	al	PROPN
abrj-297	136	7	.	.	PROPN
abrj-297	137	1	(	(	PUNCT
abrj-297	137	2	2021	2021	NUM
abrj-297	137	3	)	)	PUNCT
abrj-297	137	4	,	,	PUNCT
abrj-297	137	5	the	the	DET
abrj-297	137	6	use	use	NOUN
abrj-297	137	7	of	of	ADP
abrj-297	137	8	audit	audit	NOUN
abrj-297	137	9	services	service	NOUN
abrj-297	137	10	from	from	ADP
abrj-297	137	11	big4	big4	NOUN
abrj-297	137	12	firms	firm	NOUN
abrj-297	137	13	is	be	AUX
abrj-297	137	14	highly	highly	ADV
abrj-297	137	15	valued	value	VERB
abrj-297	137	16	by	by	ADP
abrj-297	137	17	investors	investor	NOUN
abrj-297	137	18	and	and	CCONJ
abrj-297	137	19	the	the	DET
abrj-297	137	20	market	market	NOUN
abrj-297	137	21	for	for	ADP
abrj-297	137	22	the	the	DET
abrj-297	137	23	quality	quality	NOUN
abrj-297	137	24	of	of	ADP
abrj-297	137	25	financial	financial	ADJ
abrj-297	137	26	reports	report	NOUN
abrj-297	137	27	,	,	PUNCT
abrj-297	137	28	as	as	SCONJ
abrj-297	137	29	the	the	DET
abrj-297	137	30	reputation	reputation	NOUN
abrj-297	137	31	and	and	CCONJ
abrj-297	137	32	quality	quality	NOUN
abrj-297	137	33	of	of	ADP
abrj-297	137	34	big4	big4	NOUN
abrj-297	137	35	audit	audit	NOUN
abrj-297	137	36	firms	firm	NOUN
abrj-297	137	37	are	be	AUX
abrj-297	137	38	superior	superior	ADJ
abrj-297	137	39	to	to	ADP
abrj-297	137	40	other	other	ADJ
abrj-297	137	41	auditing	auditing	NOUN
abrj-297	137	42	firms	firm	NOUN
abrj-297	137	43	.	.	PUNCT
abrj-297	138	1	this	this	PRON
abrj-297	138	2	,	,	PUNCT
abrj-297	138	3	in	in	ADP
abrj-297	138	4	turn	turn	NOUN
abrj-297	138	5	,	,	PUNCT
abrj-297	138	6	contributes	contribute	VERB
abrj-297	138	7	to	to	ADP
abrj-297	138	8	enhancing	enhance	VERB
abrj-297	138	9	business	business	NOUN
abrj-297	138	10	performance	performance	NOUN
abrj-297	138	11	.	.	PUNCT
abrj-297	139	1	however	however	ADV
abrj-297	139	2	,	,	PUNCT
abrj-297	139	3	according	accord	VERB
abrj-297	139	4	to	to	ADP
abrj-297	139	5	ho	ho	PROPN
abrj-297	139	6	xuan	xuan	PROPN
abrj-297	139	7	thuy	thuy	PROPN
abrj-297	139	8	et	et	PROPN
abrj-297	139	9	al	al	PROPN
abrj-297	139	10	.	.	PROPN
abrj-297	139	11	(	(	PUNCT
abrj-297	139	12	2024	2024	NUM
abrj-297	139	13	)	)	PUNCT
abrj-297	139	14	,	,	PUNCT
abrj-297	139	15	firms	firm	NOUN
abrj-297	139	16	audited	audit	VERB
abrj-297	139	17	by	by	ADP
abrj-297	139	18	big4	big4	PROPN
abrj-297	139	19	have	have	VERB
abrj-297	139	20	an	an	DET
abrj-297	139	21	inverse	inverse	ADJ
abrj-297	139	22	impact	impact	NOUN
abrj-297	139	23	on	on	ADP
abrj-297	139	24	em	em	PRON
abrj-297	139	25	,	,	PUNCT
abrj-297	139	26	meaning	mean	VERB
abrj-297	139	27	that	that	SCONJ
abrj-297	139	28	companies	company	NOUN
abrj-297	139	29	audited	audit	VERB
abrj-297	139	30	by	by	ADP
abrj-297	139	31	big4	big4	NOUN
abrj-297	139	32	are	be	AUX
abrj-297	139	33	less	less	ADV
abrj-297	139	34	likely	likely	ADJ
abrj-297	139	35	to	to	PART
abrj-297	139	36	engage	engage	VERB
abrj-297	139	37	in	in	ADP
abrj-297	139	38	earnings	earning	NOUN
abrj-297	139	39	manipulation	manipulation	NOUN
abrj-297	139	40	.	.	PUNCT
abrj-297	140	1	therefore	therefore	ADV
abrj-297	140	2	,	,	PUNCT
abrj-297	140	3	based	base	VERB
abrj-297	140	4	on	on	ADP
abrj-297	140	5	previous	previous	ADJ
abrj-297	140	6	studies	study	NOUN
abrj-297	140	7	,	,	PUNCT
abrj-297	140	8	this	this	DET
abrj-297	140	9	research	research	NOUN
abrj-297	140	10	expects	expect	VERB
abrj-297	140	11	a	a	DET
abrj-297	140	12	positive	positive	ADJ
abrj-297	140	13	correlation	correlation	NOUN
abrj-297	140	14	between	between	ADP
abrj-297	140	15	big4	big4	NOUN
abrj-297	140	16	auditing	auditing	NOUN
abrj-297	140	17	and	and	CCONJ
abrj-297	140	18	corporate	corporate	ADJ
abrj-297	140	19	performance	performance	NOUN
abrj-297	140	20	:	:	PUNCT
abrj-297	140	21	hypothesis	hypothesis	NOUN
abrj-297	140	22	h3	h3	NOUN
abrj-297	140	23	:	:	PUNCT
abrj-297	140	24	companies	company	NOUN
abrj-297	140	25	audited	audit	VERB
abrj-297	140	26	by	by	ADP
abrj-297	140	27	big4	big4	NOUN
abrj-297	140	28	firms	firm	NOUN
abrj-297	140	29	have	have	VERB
abrj-297	140	30	a	a	DET
abrj-297	140	31	positive	positive	ADJ
abrj-297	140	32	impact	impact	NOUN
abrj-297	140	33	on	on	ADP
abrj-297	140	34	company	company	NOUN
abrj-297	140	35	performance	performance	NOUN
abrj-297	140	36	.	.	PUNCT
abrj-297	141	1	4.1.4	4.1.4	X
abrj-297	141	2	.	.	PUNCT
abrj-297	142	1	board	board	NOUN
abrj-297	142	2	size	size	NOUN
abrj-297	142	3	(	(	PUNCT
abrj-297	142	4	board	board	NOUN
abrj-297	142	5	)	)	PUNCT
abrj-297	142	6	currently	currently	ADV
abrj-297	142	7	,	,	PUNCT
abrj-297	142	8	there	there	PRON
abrj-297	142	9	are	be	VERB
abrj-297	142	10	two	two	NUM
abrj-297	142	11	perspectives	perspective	NOUN
abrj-297	142	12	on	on	ADP
abrj-297	142	13	the	the	DET
abrj-297	142	14	relationship	relationship	NOUN
abrj-297	142	15	between	between	ADP
abrj-297	142	16	board	board	NOUN
abrj-297	142	17	size	size	NOUN
abrj-297	142	18	and	and	CCONJ
abrj-297	142	19	corporate	corporate	ADJ
abrj-297	142	20	performance	performance	NOUN
abrj-297	142	21	.	.	PUNCT
abrj-297	143	1	the	the	DET
abrj-297	143	2	first	first	ADJ
abrj-297	143	3	viewpoint	viewpoint	NOUN
abrj-297	143	4	suggests	suggest	VERB
abrj-297	143	5	that	that	SCONJ
abrj-297	143	6	larger	large	ADJ
abrj-297	143	7	boards	board	NOUN
abrj-297	143	8	are	be	AUX
abrj-297	143	9	less	less	ADV
abrj-297	143	10	efficient	efficient	ADJ
abrj-297	143	11	due	due	ADP
abrj-297	143	12	to	to	ADP
abrj-297	143	13	coordination	coordination	NOUN
abrj-297	143	14	,	,	PUNCT
abrj-297	143	15	control	control	NOUN
abrj-297	143	16	,	,	PUNCT
abrj-297	143	17	and	and	CCONJ
abrj-297	143	18	decision	decision	NOUN
abrj-297	143	19	-	-	PUNCT
abrj-297	143	20	making	make	VERB
abrj-297	143	21	flexibility	flexibility	NOUN
abrj-297	143	22	issues	issue	NOUN
abrj-297	143	23	,	,	PUNCT
abrj-297	143	24	as	as	ADV
abrj-297	143	25	well	well	ADV
abrj-297	143	26	as	as	ADP
abrj-297	143	27	excessive	excessive	ADJ
abrj-297	143	28	empowerment	empowerment	NOUN
abrj-297	143	29	of	of	ADP
abrj-297	143	30	ceos	ceos	NOUN
abrj-297	143	31	(	(	PUNCT
abrj-297	143	32	jensen	jensen	PROPN
abrj-297	143	33	,	,	PUNCT
abrj-297	143	34	1993	1993	NUM
abrj-297	143	35	)	)	PUNCT
abrj-297	143	36	.	.	PUNCT
abrj-297	144	1	however	however	ADV
abrj-297	144	2	,	,	PUNCT
abrj-297	144	3	the	the	DET
abrj-297	144	4	second	second	ADJ
abrj-297	144	5	perspective	perspective	NOUN
abrj-297	144	6	argues	argue	VERB
abrj-297	144	7	that	that	SCONJ
abrj-297	144	8	larger	large	ADJ
abrj-297	144	9	boards	board	NOUN
abrj-297	144	10	can	can	AUX
abrj-297	144	11	enhance	enhance	VERB
abrj-297	144	12	company	company	NOUN
abrj-297	144	13	performance	performance	NOUN
abrj-297	144	14	by	by	ADP
abrj-297	144	15	improving	improve	VERB
abrj-297	144	16	managerial	managerial	ADJ
abrj-297	144	17	oversight	oversight	NOUN
abrj-297	144	18	and	and	CCONJ
abrj-297	144	19	providing	provide	VERB
abrj-297	144	20	more	more	ADJ
abrj-297	144	21	human	human	ADJ
abrj-297	144	22	resources	resource	NOUN
abrj-297	144	23	for	for	ADP
abrj-297	144	24	managerial	managerial	ADJ
abrj-297	144	25	advice	advice	NOUN
abrj-297	144	26	.	.	PUNCT
abrj-297	145	1	the	the	DET
abrj-297	145	2	research	research	NOUN
abrj-297	145	3	team	team	NOUN
abrj-297	145	4	expects	expect	VERB
abrj-297	145	5	that	that	SCONJ
abrj-297	145	6	a	a	DET
abrj-297	145	7	board	board	NOUN
abrj-297	145	8	with	with	ADP
abrj-297	145	9	a	a	DET
abrj-297	145	10	larger	large	ADJ
abrj-297	145	11	number	number	NOUN
abrj-297	145	12	of	of	ADP
abrj-297	145	13	members	member	NOUN
abrj-297	145	14	will	will	AUX
abrj-297	145	15	help	help	VERB
abrj-297	145	16	a	a	DET
abrj-297	145	17	company	company	NOUN
abrj-297	145	18	manage	manage	VERB
abrj-297	145	19	its	its	PRON
abrj-297	145	20	situation	situation	NOUN
abrj-297	145	21	more	more	ADV
abrj-297	145	22	effectively	effectively	ADV
abrj-297	145	23	.	.	PUNCT
abrj-297	146	1	the	the	DET
abrj-297	146	2	proposed	propose	VERB
abrj-297	146	3	hypothesis	hypothesis	NOUN
abrj-297	146	4	is	be	AUX
abrj-297	146	5	:	:	PUNCT
abrj-297	146	6	hypothesis	hypothesis	NOUN
abrj-297	146	7	h4	h4	PROPN
abrj-297	146	8	:	:	PUNCT
abrj-297	146	9	board	board	NOUN
abrj-297	146	10	size	size	NOUN
abrj-297	146	11	has	have	VERB
abrj-297	146	12	a	a	DET
abrj-297	146	13	negative	negative	ADJ
abrj-297	146	14	impact	impact	NOUN
abrj-297	146	15	on	on	ADP
abrj-297	146	16	corporate	corporate	ADJ
abrj-297	146	17	performance	performance	NOUN
abrj-297	146	18	.	.	PUNCT
abrj-297	147	1	4.1.5	4.1.5	X
abrj-297	147	2	.	.	PUNCT
abrj-297	147	3	firm	firm	ADJ
abrj-297	147	4	size	size	NOUN
abrj-297	147	5	(	(	PUNCT
abrj-297	147	6	size	size	NOUN
abrj-297	147	7	)	)	PUNCT
abrj-297	147	8	although	although	SCONJ
abrj-297	147	9	many	many	ADJ
abrj-297	147	10	studies	study	NOUN
abrj-297	147	11	have	have	AUX
abrj-297	147	12	examined	examine	VERB
abrj-297	147	13	the	the	DET
abrj-297	147	14	relationship	relationship	NOUN
abrj-297	147	15	between	between	ADP
abrj-297	147	16	firm	firm	ADJ
abrj-297	147	17	size	size	NOUN
abrj-297	147	18	and	and	CCONJ
abrj-297	147	19	performance	performance	NOUN
abrj-297	147	20	,	,	PUNCT
abrj-297	147	21	they	they	PRON
abrj-297	147	22	have	have	AUX
abrj-297	147	23	reached	reach	VERB
abrj-297	147	24	different	different	ADJ
abrj-297	147	25	conclusions	conclusion	NOUN
abrj-297	147	26	.	.	PUNCT
abrj-297	148	1	prasetyantoko	prasetyantoko	NOUN
abrj-297	148	2	and	and	CCONJ
abrj-297	148	3	parmono	parmono	NOUN
abrj-297	148	4	(	(	PUNCT
abrj-297	148	5	2009	2009	NUM
abrj-297	148	6	)	)	PUNCT
abrj-297	148	7	found	find	VERB
abrj-297	148	8	that	that	SCONJ
abrj-297	148	9	,	,	PUNCT
abrj-297	148	10	when	when	SCONJ
abrj-297	148	11	firm	firm	ADJ
abrj-297	148	12	characteristics	characteristic	NOUN
abrj-297	148	13	and	and	CCONJ
abrj-297	148	14	macroeconomic	macroeconomic	ADJ
abrj-297	148	15	indicators	indicator	NOUN
abrj-297	148	16	remain	remain	VERB
abrj-297	148	17	stable	stable	ADJ
abrj-297	148	18	,	,	PUNCT
abrj-297	148	19	there	there	PRON
abrj-297	148	20	is	be	VERB
abrj-297	148	21	a	a	DET
abrj-297	148	22	significant	significant	ADJ
abrj-297	148	23	positive	positive	ADJ
abrj-297	148	24	relationship	relationship	NOUN
abrj-297	148	25	between	between	ADP
abrj-297	148	26	firm	firm	ADJ
abrj-297	148	27	size	size	NOUN
abrj-297	148	28	(	(	PUNCT
abrj-297	148	29	measured	measure	VERB
abrj-297	148	30	by	by	ADP
abrj-297	148	31	total	total	ADJ
abrj-297	148	32	assets	asset	NOUN
abrj-297	148	33	)	)	PUNCT
abrj-297	148	34	and	and	CCONJ
abrj-297	148	35	roa	roa	NOUN
abrj-297	148	36	during	during	ADP
abrj-297	148	37	both	both	DET
abrj-297	148	38	crisis	crisis	NOUN
abrj-297	148	39	and	and	CCONJ
abrj-297	148	40	post	post	ADJ
abrj-297	148	41	-	-	ADJ
abrj-297	148	42	crisis	crisis	ADJ
abrj-297	148	43	periods	period	NOUN
abrj-297	148	44	.	.	PUNCT
abrj-297	149	1	mule	mule	PROPN
abrj-297	149	2	et	et	PROPN
abrj-297	149	3	al	al	PROPN
abrj-297	149	4	.	.	PROPN
abrj-297	150	1	(	(	PUNCT
abrj-297	150	2	2015	2015	NUM
abrj-297	150	3	)	)	PUNCT
abrj-297	150	4	found	find	VERB
abrj-297	150	5	that	that	SCONJ
abrj-297	150	6	firm	firm	ADJ
abrj-297	150	7	size	size	NOUN
abrj-297	150	8	has	have	VERB
abrj-297	150	9	a	a	DET
abrj-297	150	10	positive	positive	ADJ
abrj-297	150	11	and	and	CCONJ
abrj-297	150	12	statistically	statistically	ADV
abrj-297	150	13	significant	significant	ADJ
abrj-297	150	14	impact	impact	NOUN
abrj-297	150	15	on	on	ADP
abrj-297	150	16	roe	roe	NOUN
abrj-297	150	17	but	but	CCONJ
abrj-297	150	18	does	do	AUX
abrj-297	150	19	not	not	PART
abrj-297	150	20	affect	affect	VERB
abrj-297	150	21	roa	roa	NOUN
abrj-297	150	22	or	or	CCONJ
abrj-297	150	23	tobin	tobin	PROPN
abrj-297	150	24	’s	’s	PART
abrj-297	150	25	q.	q.	PROPN
abrj-297	150	26	similarly	similarly	ADV
abrj-297	150	27	,	,	PUNCT
abrj-297	150	28	aytürk	aytürk	NOUN
abrj-297	150	29	and	and	CCONJ
abrj-297	150	30	yanık	yanık	NOUN
abrj-297	150	31	(	(	PUNCT
abrj-297	150	32	2015	2015	NUM
abrj-297	150	33	)	)	PUNCT
abrj-297	150	34	found	find	VERB
abrj-297	150	35	that	that	SCONJ
abrj-297	150	36	firm	firm	ADJ
abrj-297	150	37	size	size	NOUN
abrj-297	150	38	has	have	VERB
abrj-297	150	39	a	a	DET
abrj-297	150	40	statistically	statistically	ADV
abrj-297	150	41	significant	significant	ADJ
abrj-297	150	42	impact	impact	NOUN
abrj-297	150	43	on	on	ADP
abrj-297	150	44	financial	financial	ADJ
abrj-297	150	45	performance	performance	NOUN
abrj-297	150	46	.	.	PUNCT
abrj-297	151	1	conversely	conversely	ADV
abrj-297	151	2	,	,	PUNCT
abrj-297	151	3	goddard	goddard	PROPN
abrj-297	151	4	et	et	PROPN
abrj-297	151	5	al	al	PROPN
abrj-297	151	6	.	.	PROPN
abrj-297	151	7	(	(	PUNCT
abrj-297	151	8	2005	2005	NUM
abrj-297	151	9	)	)	PUNCT
abrj-297	151	10	found	find	VERB
abrj-297	151	11	that	that	DET
abrj-297	151	12	firm	firm	ADJ
abrj-297	151	13	size	size	NOUN
abrj-297	151	14	negatively	negatively	ADV
abrj-297	151	15	and	and	CCONJ
abrj-297	151	16	significantly	significantly	ADV
abrj-297	151	17	affects	affect	VERB
abrj-297	151	18	roa	roa	PROPN
abrj-297	151	19	.	.	PUNCT
abrj-297	152	1	lee	lee	PROPN
abrj-297	152	2	(	(	PUNCT
abrj-297	152	3	2009	2009	NUM
abrj-297	152	4	)	)	PUNCT
abrj-297	152	5	demonstrated	demonstrate	VERB
abrj-297	152	6	an	an	DET
abrj-297	152	7	inverted	inverted	ADJ
abrj-297	152	8	u	u	ADJ
abrj-297	152	9	-	-	ADJ
abrj-297	152	10	shaped	shape	VERB
abrj-297	152	11	relationship	relationship	NOUN
abrj-297	152	12	between	between	ADP
abrj-297	152	13	firm	firm	ADJ
abrj-297	152	14	size	size	NOUN
abrj-297	152	15	and	and	CCONJ
abrj-297	152	16	financial	financial	ADJ
abrj-297	152	17	performance	performance	NOUN
abrj-297	152	18	.	.	PUNCT
abrj-297	153	1	shehata	shehata	PROPN
abrj-297	153	2	et	et	PROPN
abrj-297	153	3	al	al	PROPN
abrj-297	153	4	.	.	PROPN
abrj-297	154	1	(	(	PUNCT
abrj-297	154	2	2017	2017	NUM
abrj-297	154	3	)	)	PUNCT
abrj-297	154	4	found	find	VERB
abrj-297	154	5	that	that	SCONJ
abrj-297	154	6	firm	firm	ADJ
abrj-297	154	7	size	size	NOUN
abrj-297	154	8	has	have	VERB
abrj-297	154	9	a	a	DET
abrj-297	154	10	statistically	statistically	ADV
abrj-297	154	11	significant	significant	ADJ
abrj-297	154	12	negative	negative	ADJ
abrj-297	154	13	correlation	correlation	NOUN
abrj-297	154	14	with	with	ADP
abrj-297	154	15	roa	roa	PROPN
abrj-297	154	16	.	.	PUNCT
abrj-297	154	17	hypothesis	hypothesis	NOUN
abrj-297	154	18	h5	h5	PROPN
abrj-297	154	19	:	:	PUNCT
abrj-297	154	20	firm	firm	ADJ
abrj-297	154	21	size	size	NOUN
abrj-297	154	22	has	have	VERB
abrj-297	154	23	a	a	DET
abrj-297	154	24	negative	negative	ADJ
abrj-297	154	25	impact	impact	NOUN
abrj-297	154	26	on	on	ADP
abrj-297	154	27	corporate	corporate	ADJ
abrj-297	154	28	performance	performance	NOUN
abrj-297	154	29	.	.	PUNCT
abrj-297	155	1	4.2	4.2	NUM
abrj-297	155	2	.	.	PUNCT
abrj-297	155	3	research	research	NOUN
abrj-297	155	4	model	model	NOUN
abrj-297	155	5	based	base	VERB
abrj-297	155	6	on	on	ADP
abrj-297	155	7	the	the	DET
abrj-297	155	8	above	above	ADJ
abrj-297	155	9	hypotheses	hypothesis	NOUN
abrj-297	155	10	,	,	PUNCT
abrj-297	155	11	this	this	DET
abrj-297	155	12	study	study	NOUN
abrj-297	155	13	proposes	propose	VERB
abrj-297	155	14	the	the	DET
abrj-297	155	15	following	follow	VERB
abrj-297	155	16	general	general	ADJ
abrj-297	155	17	research	research	NOUN
abrj-297	155	18	model	model	NOUN
abrj-297	155	19	:	:	PUNCT
abrj-297	155	20	asian	asian	ADJ
abrj-297	155	21	business	business	PROPN
abrj-297	155	22	research	research	NOUN
abrj-297	155	23	journal	journal	NOUN
abrj-297	155	24	,	,	PUNCT
abrj-297	155	25	2025	2025	NUM
abrj-297	155	26	,	,	PUNCT
abrj-297	155	27	10(3	10(3	NUM
abrj-297	155	28	):	):	PUNCT
abrj-297	155	29	1	1	NUM
abrj-297	155	30	-	-	SYM
abrj-297	155	31	7	7	NUM
abrj-297	155	32	5	5	NUM
abrj-297	155	33	©	©	PROPN
abrj-297	155	34	2025	2025	NUM
abrj-297	155	35	by	by	ADP
abrj-297	155	36	the	the	DET
abrj-297	155	37	authors	author	NOUN
abrj-297	155	38	;	;	PUNCT
abrj-297	155	39	licensee	licensee	NOUN
abrj-297	155	40	eastern	eastern	ADJ
abrj-297	155	41	centre	centre	NOUN
abrj-297	155	42	of	of	ADP
abrj-297	155	43	science	science	NOUN
abrj-297	155	44	and	and	CCONJ
abrj-297	155	45	education	education	NOUN
abrj-297	155	46	,	,	PUNCT
abrj-297	155	47	usa	usa	PROPN
abrj-297	155	48	figure	figure	NOUN
abrj-297	155	49	1	1	NUM
abrj-297	155	50	.	.	PUNCT
abrj-297	155	51	research	research	NOUN
abrj-297	155	52	model	model	NOUN
abrj-297	155	53	.	.	PUNCT
abrj-297	156	1	table	table	NOUN
abrj-297	156	2	1	1	NUM
abrj-297	156	3	below	below	ADV
abrj-297	156	4	describes	describe	VERB
abrj-297	156	5	the	the	DET
abrj-297	156	6	variables	variable	NOUN
abrj-297	156	7	used	use	VERB
abrj-297	156	8	in	in	ADP
abrj-297	156	9	the	the	DET
abrj-297	156	10	model	model	NOUN
abrj-297	156	11	and	and	CCONJ
abrj-297	156	12	their	their	PRON
abrj-297	156	13	measurement	measurement	NOUN
abrj-297	156	14	methods	method	NOUN
abrj-297	156	15	as	as	SCONJ
abrj-297	156	16	follows	follow	VERB
abrj-297	156	17	:	:	PUNCT
abrj-297	156	18	table	table	NOUN
abrj-297	156	19	1	1	NUM
abrj-297	156	20	.	.	PUNCT
abrj-297	156	21	description	description	NOUN
abrj-297	156	22	of	of	ADP
abrj-297	156	23	variables	variable	NOUN
abrj-297	156	24	in	in	ADP
abrj-297	156	25	the	the	DET
abrj-297	156	26	model	model	NOUN
abrj-297	156	27	.	.	PUNCT
abrj-297	157	1	variable	variable	ADJ
abrj-297	157	2	name	name	NOUN
abrj-297	157	3	variable	variable	ADJ
abrj-297	157	4	measurement	measurement	NOUN
abrj-297	157	5	expected	expect	VERB
abrj-297	157	6	sign	sign	VERB
abrj-297	157	7	dependent	dependent	ADJ
abrj-297	157	8	variable	variable	ADJ
abrj-297	157	9	firm	firm	ADJ
abrj-297	157	10	performance	performance	NOUN
abrj-297	157	11	(	(	PUNCT
abrj-297	157	12	fp	fp	X
abrj-297	157	13	)	)	PUNCT
abrj-297	157	14	roa	roa	PROPN
abrj-297	157	15	roe	roe	PROPN
abrj-297	157	16	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
abrj-297	157	17	=	=	SYM
abrj-297	158	1	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
abrj-297	158	2	𝑝𝑟𝑜𝑓𝑖𝑡	𝑝𝑟𝑜𝑓𝑖𝑡	NOUN
abrj-297	158	3	𝑎𝑡𝑡𝑟𝑖𝑏𝑢𝑡𝑎𝑏𝑙𝑒	𝑎𝑡𝑡𝑟𝑖𝑏𝑢𝑡𝑎𝑏𝑙𝑒	NOUN
abrj-297	158	4	𝑡𝑜	𝑡𝑜	PROPN
abrj-297	158	5	𝑠ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠	𝑠ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠	PROPN
abrj-297	158	6	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
abrj-297	158	7	𝑎𝑠𝑠𝑒𝑡𝑠	𝑎𝑠𝑠𝑒𝑡𝑠	VERB
abrj-297	158	8	×	×	NOUN
abrj-297	158	9	100	100	NUM
abrj-297	158	10	%	%	NOUN
abrj-297	158	11	𝑅𝑂𝐸	𝑅𝑂𝐸	PROPN
abrj-297	158	12	=	=	SYM
abrj-297	158	13	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
abrj-297	158	14	𝑝𝑟𝑜𝑓𝑖𝑡	𝑝𝑟𝑜𝑓𝑖𝑡	NOUN
abrj-297	158	15	𝑎𝑡𝑡𝑟𝑖𝑏𝑢𝑡𝑎𝑏𝑙𝑒	𝑎𝑡𝑡𝑟𝑖𝑏𝑢𝑡𝑎𝑏𝑙𝑒	NOUN
abrj-297	158	16	𝑡𝑜	𝑡𝑜	PROPN
abrj-297	158	17	𝑠ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠	𝑠ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠	PROPN
abrj-297	158	18	𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠′	𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠′	PROPN
abrj-297	158	19	𝑒𝑞𝑢𝑖𝑡𝑦	𝑒𝑞𝑢𝑖𝑡𝑦	NOUN
abrj-297	158	20	×	×	NOUN
abrj-297	158	21	100	100	NUM
abrj-297	158	22	%	%	NOUN
abrj-297	158	23	independent	independent	ADJ
abrj-297	158	24	variables	variable	NOUN
abrj-297	158	25	earnings	earning	NOUN
abrj-297	158	26	management	management	NOUN
abrj-297	158	27	em	em	PRON
abrj-297	158	28	𝐸𝑀	𝐸𝑀	PROPN
abrj-297	158	29	=	=	PUNCT
abrj-297	158	30	𝐷𝐴𝑖𝑡	𝐷𝐴𝑖𝑡	PROPN
abrj-297	158	31	𝐴𝑖𝑡−1	𝐴𝑖𝑡−1	X
abrj-297	158	32	(	(	PUNCT
abrj-297	158	33	+	+	NOUN
abrj-297	158	34	)	)	PUNCT
abrj-297	158	35	ceo	ceo	NOUN
abrj-297	158	36	duality	duality	NOUN
abrj-297	158	37	dual	dual	ADJ
abrj-297	158	38	dummy	dummy	ADJ
abrj-297	158	39	variable	variable	NOUN
abrj-297	158	40	=	=	NOUN
abrj-297	158	41	1	1	NUM
abrj-297	158	42	:	:	PUNCT
abrj-297	158	43	ceo	ceo	NOUN
abrj-297	158	44	is	be	AUX
abrj-297	158	45	also	also	ADV
abrj-297	158	46	board	board	NOUN
abrj-297	158	47	chairman	chairman	NOUN
abrj-297	158	48	dummy	dummy	ADJ
abrj-297	158	49	variable	variable	NOUN
abrj-297	158	50	=	=	NOUN
abrj-297	158	51	0	0	NUM
abrj-297	158	52	:	:	PUNCT
abrj-297	158	53	ceo	ceo	NOUN
abrj-297	158	54	is	be	AUX
abrj-297	158	55	not	not	PART
abrj-297	158	56	board	board	NOUN
abrj-297	158	57	chairman	chairman	NOUN
abrj-297	158	58	(	(	PUNCT
abrj-297	158	59	-	-	PUNCT
abrj-297	158	60	)	)	PUNCT
abrj-297	158	61	big4	big4	NOUN
abrj-297	158	62	audit	audit	NOUN
abrj-297	158	63	audit	audit	NOUN
abrj-297	158	64	dummy	dummy	ADJ
abrj-297	158	65	variable	variable	NOUN
abrj-297	158	66	=	=	NOUN
abrj-297	158	67	1	1	NUM
abrj-297	158	68	:	:	PUNCT
abrj-297	158	69	audited	audit	VERB
abrj-297	158	70	by	by	ADP
abrj-297	158	71	a	a	DET
abrj-297	158	72	big4	big4	NOUN
abrj-297	158	73	firm	firm	ADJ
abrj-297	158	74	dummy	dummy	ADJ
abrj-297	158	75	variable	variable	NOUN
abrj-297	158	76	=	=	NOUN
abrj-297	158	77	0	0	NUM
abrj-297	158	78	:	:	PUNCT
abrj-297	158	79	not	not	PART
abrj-297	158	80	audited	audit	VERB
abrj-297	158	81	by	by	ADP
abrj-297	158	82	a	a	DET
abrj-297	158	83	big4	big4	NOUN
abrj-297	158	84	firm	firm	NOUN
abrj-297	158	85	(	(	PUNCT
abrj-297	158	86	+	+	ADJ
abrj-297	158	87	)	)	PUNCT
abrj-297	158	88	board	board	NOUN
abrj-297	158	89	size	size	NOUN
abrj-297	158	90	board	board	NOUN
abrj-297	158	91	board	board	NOUN
abrj-297	158	92	=	=	NOUN
abrj-297	158	93	number	number	NOUN
abrj-297	158	94	of	of	ADP
abrj-297	158	95	board	board	NOUN
abrj-297	158	96	members	member	NOUN
abrj-297	158	97	(	(	PUNCT
abrj-297	158	98	-	-	PUNCT
abrj-297	158	99	)	)	PUNCT
abrj-297	158	100	firm	firm	ADJ
abrj-297	158	101	size	size	NOUN
abrj-297	158	102	size	size	NOUN
abrj-297	158	103	size=	size=	NUM
abrj-297	158	104	ln	ln	ADJ
abrj-297	158	105	(	(	PUNCT
abrj-297	158	106	total	total	ADJ
abrj-297	158	107	assets	asset	NOUN
abrj-297	158	108	)	)	PUNCT
abrj-297	158	109	(	(	PUNCT
abrj-297	158	110	-	-	PUNCT
abrj-297	158	111	)	)	PUNCT
abrj-297	158	112	to	to	PART
abrj-297	158	113	examine	examine	VERB
abrj-297	158	114	the	the	DET
abrj-297	158	115	impact	impact	NOUN
abrj-297	158	116	levels	level	NOUN
abrj-297	158	117	between	between	ADP
abrj-297	158	118	the	the	DET
abrj-297	158	119	dependent	dependent	ADJ
abrj-297	158	120	and	and	CCONJ
abrj-297	158	121	independent	independent	ADJ
abrj-297	158	122	variables	variable	NOUN
abrj-297	158	123	,	,	PUNCT
abrj-297	158	124	as	as	ADV
abrj-297	158	125	well	well	ADV
abrj-297	158	126	as	as	ADP
abrj-297	158	127	the	the	DET
abrj-297	158	128	control	control	NOUN
abrj-297	158	129	variables	variable	VERB
abrj-297	158	130	,	,	PUNCT
abrj-297	158	131	the	the	DET
abrj-297	158	132	research	research	NOUN
abrj-297	158	133	team	team	NOUN
abrj-297	158	134	employs	employ	VERB
abrj-297	158	135	a	a	DET
abrj-297	158	136	multivariate	multivariate	NOUN
abrj-297	158	137	regression	regression	NOUN
abrj-297	158	138	model	model	NOUN
abrj-297	158	139	as	as	ADP
abrj-297	158	140	the	the	DET
abrj-297	158	141	primary	primary	ADJ
abrj-297	158	142	model	model	NOUN
abrj-297	158	143	for	for	ADP
abrj-297	158	144	this	this	DET
abrj-297	158	145	study	study	NOUN
abrj-297	158	146	:	:	PUNCT
abrj-297	158	147	roa=	roa=	NOUN
abrj-297	158	148	β1	β1	VERB
abrj-297	158	149	em	em	PRON
abrj-297	158	150	+	+	CCONJ
abrj-297	158	151	β2	β2	VERB
abrj-297	158	152	dual	dual	ADJ
abrj-297	158	153	+	+	CCONJ
abrj-297	158	154	β3	β3	ADJ
abrj-297	158	155	audit	audit	NOUN
abrj-297	158	156	+	+	CCONJ
abrj-297	158	157	β4	β4	PROPN
abrj-297	158	158	board	board	NOUN
abrj-297	158	159	+	+	CCONJ
abrj-297	159	1	β5	β5	PROPN
abrj-297	159	2	size+	size+	X
abrj-297	159	3	ε	ε	PROPN
abrj-297	159	4	roe=	roe=	PROPN
abrj-297	159	5	β1	β1	VERB
abrj-297	159	6	em	em	PRON
abrj-297	159	7	+	+	CCONJ
abrj-297	159	8	β2	β2	VERB
abrj-297	159	9	dual	dual	ADJ
abrj-297	159	10	+	+	CCONJ
abrj-297	159	11	β3	β3	ADJ
abrj-297	159	12	audit	audit	NOUN
abrj-297	159	13	+	+	CCONJ
abrj-297	159	14	β4	β4	PROPN
abrj-297	159	15	board	board	NOUN
abrj-297	159	16	+	+	CCONJ
abrj-297	159	17	β5	β5	NOUN
abrj-297	159	18	size	size	NOUN
abrj-297	159	19	+	+	CCONJ
abrj-297	159	20	ε	ε	PROPN
abrj-297	159	21	5	5	NUM
abrj-297	159	22	.	.	PUNCT
abrj-297	159	23	research	research	NOUN
abrj-297	159	24	results	result	NOUN
abrj-297	159	25	and	and	CCONJ
abrj-297	159	26	discussion	discussion	NOUN
abrj-297	159	27	5.1	5.1	NUM
abrj-297	159	28	.	.	PUNCT
abrj-297	160	1	research	research	NOUN
abrj-297	160	2	data	datum	NOUN
abrj-297	160	3	the	the	DET
abrj-297	160	4	dataset	dataset	NOUN
abrj-297	160	5	used	use	VERB
abrj-297	160	6	in	in	ADP
abrj-297	160	7	this	this	DET
abrj-297	160	8	study	study	NOUN
abrj-297	160	9	was	be	AUX
abrj-297	160	10	collected	collect	VERB
abrj-297	160	11	from	from	ADP
abrj-297	160	12	247	247	NUM
abrj-297	160	13	non	non	ADJ
abrj-297	160	14	-	-	ADJ
abrj-297	160	15	financial	financial	ADJ
abrj-297	160	16	companies	company	NOUN
abrj-297	160	17	listed	list	VERB
abrj-297	160	18	on	on	ADP
abrj-297	160	19	the	the	DET
abrj-297	160	20	hanoi	hanoi	PROPN
abrj-297	160	21	stock	stock	PROPN
abrj-297	160	22	exchange	exchange	PROPN
abrj-297	160	23	(	(	PUNCT
abrj-297	160	24	hnx	hnx	ADJ
abrj-297	160	25	)	)	PUNCT
abrj-297	160	26	,	,	PUNCT
abrj-297	160	27	vietnam	vietnam	PROPN
abrj-297	160	28	.	.	PUNCT
abrj-297	161	1	these	these	DET
abrj-297	161	2	companies	company	NOUN
abrj-297	161	3	provided	provide	VERB
abrj-297	161	4	complete	complete	ADJ
abrj-297	161	5	data	datum	NOUN
abrj-297	161	6	,	,	PUNCT
abrj-297	161	7	including	include	VERB
abrj-297	161	8	financial	financial	ADJ
abrj-297	161	9	statements	statement	NOUN
abrj-297	161	10	,	,	PUNCT
abrj-297	161	11	annual	annual	ADJ
abrj-297	161	12	reports	report	NOUN
abrj-297	161	13	,	,	PUNCT
abrj-297	161	14	and	and	CCONJ
abrj-297	161	15	governance	governance	NOUN
abrj-297	161	16	reports	report	NOUN
abrj-297	161	17	,	,	PUNCT
abrj-297	161	18	during	during	ADP
abrj-297	161	19	the	the	DET
abrj-297	161	20	research	research	NOUN
abrj-297	161	21	period	period	NOUN
abrj-297	161	22	from	from	ADP
abrj-297	161	23	2019	2019	NUM
abrj-297	161	24	to	to	ADP
abrj-297	161	25	2023	2023	NUM
abrj-297	161	26	,	,	PUNCT
abrj-297	161	27	resulting	result	VERB
abrj-297	161	28	in	in	ADP
abrj-297	161	29	1,235	1,235	NUM
abrj-297	161	30	observations	observation	NOUN
abrj-297	161	31	.	.	PUNCT
abrj-297	162	1	all	all	DET
abrj-297	162	2	banking	banking	NOUN
abrj-297	162	3	enterprises	enterprise	NOUN
abrj-297	162	4	were	be	AUX
abrj-297	162	5	excluded	exclude	VERB
abrj-297	162	6	from	from	ADP
abrj-297	162	7	the	the	DET
abrj-297	162	8	dataset	dataset	NOUN
abrj-297	162	9	due	due	ADP
abrj-297	162	10	to	to	ADP
abrj-297	162	11	their	their	PRON
abrj-297	162	12	distinct	distinct	ADJ
abrj-297	162	13	financial	financial	ADJ
abrj-297	162	14	structure	structure	NOUN
abrj-297	162	15	,	,	PUNCT
abrj-297	162	16	accounting	accounting	NOUN
abrj-297	162	17	methods	method	NOUN
abrj-297	162	18	,	,	PUNCT
abrj-297	162	19	and	and	CCONJ
abrj-297	162	20	capital	capital	NOUN
abrj-297	162	21	asset	asset	NOUN
abrj-297	162	22	characteristics	characteristic	NOUN
abrj-297	162	23	.	.	PUNCT
abrj-297	163	1	the	the	DET
abrj-297	163	2	financial	financial	ADJ
abrj-297	163	3	data	datum	NOUN
abrj-297	163	4	of	of	ADP
abrj-297	163	5	these	these	DET
abrj-297	163	6	companies	company	NOUN
abrj-297	163	7	were	be	AUX
abrj-297	163	8	analyzed	analyze	VERB
abrj-297	163	9	from	from	ADP
abrj-297	163	10	2019	2019	NUM
abrj-297	163	11	to	to	ADP
abrj-297	163	12	2023	2023	NUM
abrj-297	163	13	to	to	PART
abrj-297	163	14	clarify	clarify	VERB
abrj-297	163	15	the	the	DET
abrj-297	163	16	changes	change	NOUN
abrj-297	163	17	and	and	CCONJ
abrj-297	163	18	fluctuations	fluctuation	NOUN
abrj-297	163	19	in	in	ADP
abrj-297	163	20	em	em	PRON
abrj-297	163	21	and	and	CCONJ
abrj-297	163	22	the	the	DET
abrj-297	163	23	relationship	relationship	NOUN
abrj-297	163	24	between	between	ADP
abrj-297	163	25	em	em	PRON
abrj-297	163	26	and	and	CCONJ
abrj-297	163	27	business	business	NOUN
abrj-297	163	28	performance	performance	NOUN
abrj-297	163	29	during	during	ADP
abrj-297	163	30	the	the	DET
abrj-297	163	31	pandemic	pandemic	ADJ
abrj-297	163	32	period	period	NOUN
abrj-297	163	33	.	.	PUNCT
abrj-297	164	1	table	table	NOUN
abrj-297	164	2	1	1	NUM
abrj-297	164	3	.	.	X
abrj-297	164	4	correlation	correlation	NOUN
abrj-297	164	5	between	between	ADP
abrj-297	164	6	variables	variable	NOUN
abrj-297	164	7	.	.	PUNCT
abrj-297	165	1	roa	roa	PROPN
abrj-297	165	2	roe	roe	PROPN
abrj-297	165	3	em	em	PRON
abrj-297	165	4	size	size	VERB
abrj-297	165	5	dual	dual	ADJ
abrj-297	165	6	audit	audit	NOUN
abrj-297	165	7	board	board	PROPN
abrj-297	165	8	roa	roa	PROPN
abrj-297	165	9	1,000	1,000	NUM
abrj-297	165	10	roe	roe	NOUN
abrj-297	166	1	0,8422	0,8422	NOUN
abrj-297	166	2	1,000	1,000	NUM
abrj-297	166	3	em	em	PRON
abrj-297	166	4	-0,3176	-0,3176	PRON
abrj-297	166	5	-0,2887	-0,2887	ADJ
abrj-297	166	6	1,000	1,000	NUM
abrj-297	166	7	size	size	NOUN
abrj-297	167	1	-0,0820	-0,0820	INTJ
abrj-297	167	2	-0,0820	-0,0820	INTJ
abrj-297	167	3	-0,2682	-0,2682	NOUN
abrj-297	167	4	1,000	1,000	NUM
abrj-297	167	5	dual	dual	ADJ
abrj-297	167	6	0,0367	0,0367	NOUN
abrj-297	167	7	0,0188	0,0188	ADJ
abrj-297	167	8	0,0040	0,0040	NOUN
abrj-297	167	9	-0,2061	-0,2061	PROPN
abrj-297	167	10	1,000	1,000	NUM
abrj-297	167	11	audit	audit	NOUN
abrj-297	167	12	0,0268	0,0268	VERB
abrj-297	168	1	0,0734	0,0734	PROPN
abrj-297	168	2	-0,4837	-0,4837	PROPN
abrj-297	168	3	0,1357	0,1357	NUM
abrj-297	169	1	-0,0766	-0,0766	PROPN
abrj-297	169	2	1,000	1,000	NUM
abrj-297	169	3	board	board	NOUN
abrj-297	169	4	-0,0399	-0,0399	PROPN
abrj-297	169	5	-0,0765	-0,0765	PROPN
abrj-297	169	6	-0,2144	-0,2144	PROPN
abrj-297	169	7	0,0898	0,0898	PROPN
abrj-297	169	8	0,0373	0,0373	NOUN
abrj-297	169	9	-0,0131	-0,0131	NUM
abrj-297	169	10	1,000	1,000	NUM
abrj-297	169	11	5.2	5.2	NUM
abrj-297	169	12	.	.	PUNCT
abrj-297	170	1	model	model	NOUN
abrj-297	170	2	results	result	VERB
abrj-297	170	3	5.2.1	5.2.1	NUM
abrj-297	170	4	.	.	PUNCT
abrj-297	170	5	correlation	correlation	NOUN
abrj-297	170	6	matrix	matrix	NOUN
abrj-297	170	7	the	the	DET
abrj-297	170	8	correlation	correlation	NOUN
abrj-297	170	9	matrix	matrix	NOUN
abrj-297	170	10	analysis	analysis	NOUN
abrj-297	170	11	(	(	PUNCT
abrj-297	170	12	table	table	NOUN
abrj-297	170	13	1	1	NUM
abrj-297	170	14	)	)	PUNCT
abrj-297	170	15	reveals	reveal	VERB
abrj-297	170	16	notable	notable	ADJ
abrj-297	170	17	trends	trend	NOUN
abrj-297	170	18	in	in	ADP
abrj-297	170	19	the	the	DET
abrj-297	170	20	relationships	relationship	NOUN
abrj-297	170	21	between	between	ADP
abrj-297	170	22	variables	variable	NOUN
abrj-297	170	23	in	in	ADP
abrj-297	170	24	the	the	DET
abrj-297	170	25	model	model	NOUN
abrj-297	170	26	.	.	PUNCT
abrj-297	171	1	the	the	DET
abrj-297	171	2	variable	variable	NOUN
abrj-297	171	3	em	em	PRON
abrj-297	171	4	has	have	VERB
abrj-297	171	5	a	a	DET
abrj-297	171	6	negative	negative	ADJ
abrj-297	171	7	correlation	correlation	NOUN
abrj-297	171	8	with	with	ADP
abrj-297	171	9	both	both	CCONJ
abrj-297	171	10	dependent	dependent	ADJ
abrj-297	171	11	variables	variable	NOUN
abrj-297	171	12	,	,	PUNCT
abrj-297	171	13	roa	roa	NOUN
abrj-297	171	14	and	and	CCONJ
abrj-297	171	15	roe	roe	PROPN
abrj-297	171	16	.	.	PUNCT
abrj-297	172	1	the	the	DET
abrj-297	172	2	variable	variable	ADJ
abrj-297	172	3	size	size	NOUN
abrj-297	172	4	also	also	ADV
abrj-297	172	5	exhibits	exhibit	VERB
abrj-297	172	6	a	a	DET
abrj-297	172	7	negative	negative	ADJ
abrj-297	172	8	correlation	correlation	NOUN
abrj-297	172	9	with	with	ADP
abrj-297	172	10	roa	roa	NOUN
abrj-297	172	11	and	and	CCONJ
abrj-297	172	12	roe	roe	PROPN
abrj-297	172	13	.	.	PUNCT
abrj-297	173	1	in	in	ADP
abrj-297	173	2	contrast	contrast	NOUN
abrj-297	173	3	,	,	PUNCT
abrj-297	173	4	the	the	DET
abrj-297	173	5	variable	variable	NOUN
abrj-297	173	6	dual	dual	ADJ
abrj-297	173	7	shows	show	VERB
abrj-297	173	8	a	a	DET
abrj-297	173	9	positive	positive	ADJ
abrj-297	173	10	correlation	correlation	NOUN
abrj-297	173	11	with	with	ADP
abrj-297	173	12	roa	roa	PROPN
abrj-297	173	13	and	and	CCONJ
abrj-297	173	14	roe	roe	PROPN
abrj-297	173	15	.	.	PUNCT
abrj-297	174	1	the	the	DET
abrj-297	174	2	variable	variable	ADJ
abrj-297	174	3	audit	audit	NOUN
abrj-297	174	4	demonstrates	demonstrate	VERB
abrj-297	174	5	a	a	DET
abrj-297	174	6	positive	positive	ADJ
abrj-297	174	7	correlation	correlation	NOUN
abrj-297	174	8	with	with	ADP
abrj-297	174	9	both	both	CCONJ
abrj-297	174	10	dependent	dependent	ADJ
abrj-297	174	11	variables	variable	NOUN
abrj-297	174	12	.	.	PUNCT
abrj-297	175	1	lastly	lastly	ADV
abrj-297	175	2	,	,	PUNCT
abrj-297	175	3	the	the	DET
abrj-297	175	4	variable	variable	ADJ
abrj-297	175	5	board	board	NOUN
abrj-297	175	6	has	have	VERB
abrj-297	175	7	a	a	DET
abrj-297	175	8	negative	negative	ADJ
abrj-297	175	9	correlation	correlation	NOUN
abrj-297	175	10	with	with	ADP
abrj-297	175	11	roa	roa	PROPN
abrj-297	175	12	and	and	CCONJ
abrj-297	175	13	roe	roe	PROPN
abrj-297	175	14	.	.	PUNCT
abrj-297	176	1	asian	asian	PROPN
abrj-297	176	2	business	business	PROPN
abrj-297	176	3	research	research	NOUN
abrj-297	176	4	journal	journal	NOUN
abrj-297	176	5	,	,	PUNCT
abrj-297	176	6	2025	2025	NUM
abrj-297	176	7	,	,	PUNCT
abrj-297	176	8	10(3	10(3	NUM
abrj-297	176	9	):	):	PUNCT
abrj-297	176	10	1	1	NUM
abrj-297	176	11	-	-	SYM
abrj-297	176	12	7	7	NUM
abrj-297	176	13	6	6	NUM
abrj-297	176	14	©	©	PROPN
abrj-297	176	15	2025	2025	NUM
abrj-297	176	16	by	by	ADP
abrj-297	176	17	the	the	DET
abrj-297	176	18	authors	author	NOUN
abrj-297	176	19	;	;	PUNCT
abrj-297	176	20	licensee	licensee	NOUN
abrj-297	176	21	eastern	eastern	ADJ
abrj-297	176	22	centre	centre	NOUN
abrj-297	176	23	of	of	ADP
abrj-297	176	24	science	science	NOUN
abrj-297	176	25	and	and	CCONJ
abrj-297	176	26	education	education	NOUN
abrj-297	176	27	,	,	PUNCT
abrj-297	176	28	usa	usa	PROPN
abrj-297	176	29	table	table	NOUN
abrj-297	176	30	2	2	NUM
abrj-297	176	31	.	.	PUNCT
abrj-297	176	32	results	result	NOUN
abrj-297	176	33	of	of	ADP
abrj-297	176	34	f	f	NOUN
abrj-297	176	35	-	-	PUNCT
abrj-297	176	36	test	test	NOUN
abrj-297	176	37	and	and	CCONJ
abrj-297	176	38	hausman	hausman	ADJ
abrj-297	176	39	test	test	NOUN
abrj-297	176	40	.	.	PUNCT
abrj-297	177	1	roa	roa	PROPN
abrj-297	177	2	roe	roe	PROPN
abrj-297	177	3	ols	ols	PROPN
abrj-297	177	4	fem	fem	X
abrj-297	177	5	rem	rem	VERB
abrj-297	177	6	ols	ol	NOUN
abrj-297	177	7	fem	fem	X
abrj-297	177	8	rem	rem	VERB
abrj-297	177	9	em	em	PRON
abrj-297	177	10	-.065265	-.065265	PUNCT
abrj-297	177	11	*	*	PUNCT
abrj-297	177	12	*	*	PUNCT
abrj-297	177	13	*	*	NOUN
abrj-297	177	14	-0.027742	-0.027742	X
abrj-297	177	15	*	*	PUNCT
abrj-297	177	16	*	*	PUNCT
abrj-297	177	17	*	*	NOUN
abrj-297	177	18	-0.028956	-0.028956	X
abrj-297	178	1	*	*	PUNCT
abrj-297	179	1	*	*	PUNCT
abrj-297	179	2	*	*	PUNCT
abrj-297	179	3	em	em	PRON
abrj-297	179	4	-0.084221	-0.084221	VERB
abrj-297	179	5	*	*	PUNCT
abrj-297	180	1	*	*	PUNCT
abrj-297	180	2	*	*	PUNCT
abrj-297	180	3	-0.034722	-0.034722	NOUN
abrj-297	180	4	*	*	PUNCT
abrj-297	180	5	*	*	PUNCT
abrj-297	180	6	-0.045608	-0.045608	X
abrj-297	180	7	*	*	PUNCT
abrj-297	180	8	*	*	PUNCT
abrj-297	180	9	*	*	PUNCT
abrj-297	180	10	size	size	NOUN
abrj-297	180	11	0.005464	0.005464	NUM
abrj-297	180	12	0.006431	0.006431	NUM
abrj-297	180	13	*	*	PUNCT
abrj-297	180	14	*	*	PUNCT
abrj-297	180	15	*	*	PUNCT
abrj-297	180	16	0.001315	0.001315	NUM
abrj-297	180	17	size	size	NOUN
abrj-297	180	18	-0.003969	-0.003969	NOUN
abrj-297	180	19	-0.002113	-0.002113	PROPN
abrj-297	180	20	-0.005748	-0.005748	PROPN
abrj-297	180	21	dual	dual	ADJ
abrj-297	180	22	0.002533	0.002533	NUM
abrj-297	180	23	0.016466	0.016466	NUM
abrj-297	180	24	0.011492	0.011492	NUM
abrj-297	180	25	*	*	PUNCT
abrj-297	180	26	*	*	PUNCT
abrj-297	180	27	dual	dual	ADJ
abrj-297	180	28	0.007694	0.007694	NUM
abrj-297	180	29	-0.003914	-0.003914	NOUN
abrj-297	180	30	-0.001557	-0.001557	NOUN
abrj-297	180	31	audit	audit	NOUN
abrj-297	180	32	-0.037508	-0.037508	NOUN
abrj-297	180	33	*	*	PUNCT
abrj-297	180	34	*	*	PUNCT
abrj-297	180	35	0.011458	0.011458	NUM
abrj-297	180	36	0.006769	0.006769	NUM
abrj-297	180	37	audit	audit	NOUN
abrj-297	180	38	-0.022449	-0.022449	NOUN
abrj-297	181	1	0.037186	0.037186	NUM
abrj-297	181	2	0.024702	0.024702	NUM
abrj-297	181	3	board	board	PROPN
abrj-297	181	4	-0.042141	-0.042141	PROPN
abrj-297	181	5	-0.015222	-0.015222	PROPN
abrj-297	181	6	-0.021856	-0.021856	PROPN
abrj-297	181	7	board	board	PROPN
abrj-297	181	8	-0.048299	-0.048299	NOUN
abrj-297	181	9	0.017695	0.017695	NUM
abrj-297	181	10	0.001795	0.001795	NUM
abrj-297	181	11	cons	con	NOUN
abrj-297	181	12	0.060382	0.060382	NUM
abrj-297	181	13	-0.116384	-0.116384	VERB
abrj-297	181	14	0.030861	0.030861	NUM
abrj-297	181	15	cons	con	NOUN
abrj-297	181	16	0.268887	0.268887	NUM
abrj-297	181	17	0.236012	0.236012	NUM
abrj-297	181	18	0	0	NUM
abrj-297	181	19	.212135	.212135	NOUN
abrj-297	181	20	n	n	CCONJ
abrj-297	181	21	1235	1235	NUM
abrj-297	181	22	n	n	NUM
abrj-297	181	23	1235	1235	NUM
abrj-297	181	24	note	note	NOUN
abrj-297	181	25	:	:	PUNCT
abrj-297	181	26	(	(	PUNCT
abrj-297	181	27	*	*	PUNCT
abrj-297	181	28	):	):	PUNCT
abrj-297	181	29	significant	significant	ADJ
abrj-297	181	30	at	at	ADP
abrj-297	181	31	the	the	DET
abrj-297	181	32	10	10	NUM
abrj-297	181	33	%	%	NOUN
abrj-297	181	34	level	level	NOUN
abrj-297	181	35	(	(	PUNCT
abrj-297	181	36	p	p	X
abrj-297	181	37	<	<	X
abrj-297	181	38	0,1	0,1	NUM
abrj-297	181	39	)	)	PUNCT
abrj-297	181	40	(	(	PUNCT
abrj-297	182	1	*	*	PUNCT
abrj-297	182	2	*	*	PUNCT
abrj-297	182	3	):	):	PUNCT
abrj-297	182	4	significant	significant	ADJ
abrj-297	182	5	at	at	ADP
abrj-297	182	6	the	the	DET
abrj-297	182	7	5	5	NUM
abrj-297	182	8	%	%	NOUN
abrj-297	182	9	level	level	NOUN
abrj-297	182	10	(	(	PUNCT
abrj-297	182	11	p	p	X
abrj-297	182	12	<	<	X
abrj-297	182	13	0,05	0,05	NOUN
abrj-297	182	14	)	)	PUNCT
abrj-297	182	15	(	(	PUNCT
abrj-297	183	1	*	*	PUNCT
abrj-297	183	2	*	*	PUNCT
abrj-297	183	3	*	*	PUNCT
abrj-297	183	4	):	):	PUNCT
abrj-297	183	5	significant	significant	ADJ
abrj-297	183	6	at	at	ADP
abrj-297	183	7	the	the	DET
abrj-297	183	8	1	1	NUM
abrj-297	183	9	%	%	NOUN
abrj-297	183	10	level	level	NOUN
abrj-297	183	11	(	(	PUNCT
abrj-297	183	12	p	p	X
abrj-297	183	13	<	<	X
abrj-297	183	14	0,01	0,01	NUM
abrj-297	183	15	)	)	PUNCT
abrj-297	183	16	5.2.2	5.2.2	NUM
abrj-297	183	17	.	.	PUNCT
abrj-297	183	18	test	test	NOUN
abrj-297	183	19	results	result	NOUN
abrj-297	183	20	conducting	conduct	VERB
abrj-297	183	21	the	the	DET
abrj-297	183	22	f	f	NOUN
abrj-297	183	23	-	-	PUNCT
abrj-297	183	24	test	test	NOUN
abrj-297	183	25	with	with	ADP
abrj-297	183	26	prob	prob	PROPN
abrj-297	183	27	>	>	X
abrj-297	183	28	f	f	PROPN
abrj-297	183	29	=	=	SYM
abrj-297	183	30	0.0000	0.0000	NUM
abrj-297	183	31	indicates	indicate	VERB
abrj-297	183	32	that	that	SCONJ
abrj-297	183	33	the	the	DET
abrj-297	183	34	fem	fem	NOUN
abrj-297	183	35	model	model	NOUN
abrj-297	183	36	is	be	AUX
abrj-297	183	37	more	more	ADV
abrj-297	183	38	appropriate	appropriate	ADJ
abrj-297	183	39	than	than	ADP
abrj-297	183	40	the	the	DET
abrj-297	183	41	ols	ol	NOUN
abrj-297	183	42	model	model	NOUN
abrj-297	183	43	.	.	PUNCT
abrj-297	184	1	continuing	continue	VERB
abrj-297	184	2	with	with	ADP
abrj-297	184	3	the	the	DET
abrj-297	184	4	breusch	breusch	ADV
abrj-297	184	5	-	-	PUNCT
abrj-297	184	6	pagan	pagan	VERB
abrj-297	184	7	lagrangian	lagrangian	ADJ
abrj-297	184	8	test	test	NOUN
abrj-297	184	9	,	,	PUNCT
abrj-297	184	10	the	the	DET
abrj-297	184	11	results	result	NOUN
abrj-297	184	12	show	show	VERB
abrj-297	184	13	prob	prob	PROPN
abrj-297	184	14	>	>	X
abrj-297	184	15	chi2	chi2	PROPN
abrj-297	184	16	=	=	SYM
abrj-297	184	17	0.0000	0.0000	NUM
abrj-297	184	18	,	,	PUNCT
abrj-297	184	19	suggesting	suggest	VERB
abrj-297	184	20	that	that	SCONJ
abrj-297	184	21	the	the	DET
abrj-297	184	22	rem	rem	NOUN
abrj-297	184	23	model	model	NOUN
abrj-297	184	24	is	be	AUX
abrj-297	184	25	better	well	ADJ
abrj-297	184	26	than	than	ADP
abrj-297	184	27	ols	ol	NOUN
abrj-297	184	28	.	.	PUNCT
abrj-297	185	1	to	to	PART
abrj-297	185	2	determine	determine	VERB
abrj-297	185	3	the	the	DET
abrj-297	185	4	most	most	ADV
abrj-297	185	5	suitable	suitable	ADJ
abrj-297	185	6	model	model	NOUN
abrj-297	185	7	,	,	PUNCT
abrj-297	185	8	the	the	DET
abrj-297	185	9	research	research	NOUN
abrj-297	185	10	team	team	NOUN
abrj-297	185	11	conducted	conduct	VERB
abrj-297	185	12	the	the	DET
abrj-297	185	13	hausman	hausman	ADJ
abrj-297	185	14	test	test	NOUN
abrj-297	185	15	to	to	PART
abrj-297	185	16	compare	compare	VERB
abrj-297	185	17	fem	fem	NOUN
abrj-297	185	18	and	and	CCONJ
abrj-297	185	19	rem	rem	PROPN
abrj-297	185	20	.	.	PROPN
abrj-297	185	21	for	for	ADP
abrj-297	185	22	the	the	DET
abrj-297	185	23	dependent	dependent	ADJ
abrj-297	185	24	variable	variable	ADJ
abrj-297	185	25	roa	roa	NOUN
abrj-297	185	26	,	,	PUNCT
abrj-297	185	27	prob	prob	NOUN
abrj-297	185	28	>	>	X
abrj-297	185	29	chi2	chi2	PROPN
abrj-297	185	30	=	=	PROPN
abrj-297	185	31	0.0122	0.0122	NUM
abrj-297	185	32	,	,	PUNCT
abrj-297	185	33	leading	lead	VERB
abrj-297	185	34	to	to	ADP
abrj-297	185	35	the	the	DET
abrj-297	185	36	conclusion	conclusion	NOUN
abrj-297	185	37	that	that	SCONJ
abrj-297	185	38	fem	fem	NOUN
abrj-297	185	39	is	be	AUX
abrj-297	185	40	more	more	ADV
abrj-297	185	41	appropriate	appropriate	ADJ
abrj-297	185	42	.	.	PUNCT
abrj-297	186	1	conversely	conversely	ADV
abrj-297	186	2	,	,	PUNCT
abrj-297	186	3	for	for	ADP
abrj-297	186	4	the	the	DET
abrj-297	186	5	dependent	dependent	ADJ
abrj-297	186	6	variable	variable	ADJ
abrj-297	186	7	roe	roe	NOUN
abrj-297	186	8	,	,	PUNCT
abrj-297	186	9	prob	prob	NOUN
abrj-297	186	10	>	>	X
abrj-297	186	11	chi2	chi2	PROPN
abrj-297	186	12	=	=	SYM
abrj-297	186	13	0.0933	0.0933	NUM
abrj-297	186	14	,	,	PUNCT
abrj-297	186	15	indicating	indicate	VERB
abrj-297	186	16	that	that	SCONJ
abrj-297	186	17	rem	rem	NOUN
abrj-297	186	18	is	be	AUX
abrj-297	186	19	the	the	DET
abrj-297	186	20	best	good	ADJ
abrj-297	186	21	model	model	NOUN
abrj-297	186	22	among	among	ADP
abrj-297	186	23	the	the	DET
abrj-297	186	24	three	three	NUM
abrj-297	186	25	proposed	propose	VERB
abrj-297	186	26	models	model	NOUN
abrj-297	186	27	.	.	PUNCT
abrj-297	187	1	however	however	ADV
abrj-297	187	2	,	,	PUNCT
abrj-297	187	3	when	when	SCONJ
abrj-297	187	4	further	further	ADJ
abrj-297	187	5	testing	testing	NOUN
abrj-297	187	6	for	for	ADP
abrj-297	187	7	model	model	NOUN
abrj-297	187	8	deficiencies	deficiency	NOUN
abrj-297	187	9	,	,	PUNCT
abrj-297	187	10	both	both	DET
abrj-297	187	11	models	model	NOUN
abrj-297	187	12	exhibited	exhibit	VERB
abrj-297	187	13	heteroscedasticity	heteroscedasticity	NOUN
abrj-297	187	14	and	and	CCONJ
abrj-297	187	15	autocorrelation	autocorrelation	NOUN
abrj-297	187	16	issues	issue	NOUN
abrj-297	187	17	.	.	PUNCT
abrj-297	188	1	to	to	PART
abrj-297	188	2	address	address	VERB
abrj-297	188	3	these	these	DET
abrj-297	188	4	problems	problem	NOUN
abrj-297	188	5	,	,	PUNCT
abrj-297	188	6	the	the	DET
abrj-297	188	7	research	research	NOUN
abrj-297	188	8	team	team	NOUN
abrj-297	188	9	proposes	propose	VERB
abrj-297	188	10	using	use	VERB
abrj-297	188	11	the	the	DET
abrj-297	188	12	fgls	fgls	NOUN
abrj-297	188	13	method	method	NOUN
abrj-297	188	14	for	for	ADP
abrj-297	188	15	correction	correction	NOUN
abrj-297	188	16	.	.	PUNCT
abrj-297	189	1	table	table	NOUN
abrj-297	189	2	3	3	NUM
abrj-297	189	3	.	.	X
abrj-297	189	4	fgls	fgls	NOUN
abrj-297	189	5	results	result	NOUN
abrj-297	189	6	.	.	PUNCT
abrj-297	190	1	research	research	NOUN
abrj-297	190	2	variable	variable	ADJ
abrj-297	190	3	roa	roa	PROPN
abrj-297	190	4	roe	roe	PROPN
abrj-297	190	5	em	em	PRON
abrj-297	190	6	-0.007723	-0.007723	VERB
abrj-297	190	7	*	*	PUNCT
abrj-297	190	8	*	*	PUNCT
abrj-297	190	9	-0.012575	-0.012575	ADJ
abrj-297	190	10	size	size	NOUN
abrj-297	190	11	-0.005882	-0.005882	PROPN
abrj-297	190	12	-0.013835	-0.013835	PROPN
abrj-297	191	1	dual	dual	ADJ
abrj-297	191	2	0.029138	0.029138	NUM
abrj-297	191	3	-.0143114	-.0143114	PUNCT
abrj-297	191	4	*	*	PUNCT
abrj-297	191	5	*	*	PUNCT
abrj-297	191	6	audit	audit	NOUN
abrj-297	191	7	0.015429	0.015429	NUM
abrj-297	191	8	*	*	PUNCT
abrj-297	191	9	*	*	PUNCT
abrj-297	191	10	*	*	PUNCT
abrj-297	191	11	0.028088	0.028088	NUM
abrj-297	191	12	*	*	PUNCT
abrj-297	191	13	*	*	PUNCT
abrj-297	191	14	*	*	PROPN
abrj-297	191	15	board	board	NOUN
abrj-297	191	16	0.017232	0.017232	NUM
abrj-297	191	17	0.042688	0.042688	NUM
abrj-297	191	18	cons	con	NOUN
abrj-297	191	19	0.269549	0.269549	NOUN
abrj-297	191	20	0.489175	0.489175	NUM
abrj-297	191	21	panel	panel	NOUN
abrj-297	191	22	data	datum	NOUN
abrj-297	191	23	model	model	NOUN
abrj-297	191	24	type	type	NOUN
abrj-297	191	25	fgls	fgls	NOUN
abrj-297	191	26	fgls	fgls	VERB
abrj-297	191	27	number	number	NOUN
abrj-297	191	28	of	of	ADP
abrj-297	191	29	observation	observation	NOUN
abrj-297	191	30	1235	1235	NUM
abrj-297	191	31	1235	1235	NUM
abrj-297	191	32	5.3	5.3	NUM
abrj-297	191	33	.	.	PUNCT
abrj-297	192	1	discussion	discussion	NOUN
abrj-297	192	2	of	of	ADP
abrj-297	192	3	results	result	NOUN
abrj-297	192	4	after	after	ADP
abrj-297	192	5	conducting	conduct	VERB
abrj-297	192	6	the	the	DET
abrj-297	192	7	tests	test	NOUN
abrj-297	193	1	,	,	PUNCT
abrj-297	193	2	the	the	DET
abrj-297	193	3	research	research	NOUN
abrj-297	193	4	team	team	NOUN
abrj-297	193	5	concludes	conclude	VERB
abrj-297	193	6	that	that	SCONJ
abrj-297	193	7	all	all	DET
abrj-297	193	8	five	five	NUM
abrj-297	193	9	hypotheses	hypothesis	NOUN
abrj-297	193	10	h1	h1	ADJ
abrj-297	193	11	,	,	PUNCT
abrj-297	193	12	h2	h2	PROPN
abrj-297	193	13	,	,	PUNCT
abrj-297	193	14	h3	h3	NOUN
abrj-297	193	15	,	,	PUNCT
abrj-297	193	16	h4	h4	PROPN
abrj-297	193	17	,	,	PUNCT
abrj-297	193	18	h5	h5	PROPN
abrj-297	193	19	are	be	AUX
abrj-297	193	20	accepted	accept	VERB
abrj-297	193	21	.	.	PUNCT
abrj-297	194	1	em	em	PRON
abrj-297	194	2	has	have	VERB
abrj-297	194	3	a	a	DET
abrj-297	194	4	negative	negative	ADJ
abrj-297	194	5	impact	impact	NOUN
abrj-297	194	6	on	on	ADP
abrj-297	194	7	roa	roa	PROPN
abrj-297	194	8	and	and	CCONJ
abrj-297	194	9	roe	roe	PROPN
abrj-297	194	10	.	.	PUNCT
abrj-297	195	1	in	in	ADP
abrj-297	195	2	general	general	ADJ
abrj-297	195	3	,	,	PUNCT
abrj-297	195	4	financial	financial	ADJ
abrj-297	195	5	performance	performance	NOUN
abrj-297	195	6	is	be	AUX
abrj-297	195	7	adversely	adversely	ADV
abrj-297	195	8	affected	affect	VERB
abrj-297	195	9	by	by	ADP
abrj-297	195	10	accrual	accrual	ADJ
abrj-297	195	11	-	-	PUNCT
abrj-297	195	12	based	base	VERB
abrj-297	195	13	em	em	PRON
abrj-297	195	14	.	.	PUNCT
abrj-297	196	1	through	through	ADP
abrj-297	196	2	these	these	DET
abrj-297	196	3	transactions	transaction	NOUN
abrj-297	196	4	,	,	PUNCT
abrj-297	196	5	managers	manager	NOUN
abrj-297	196	6	may	may	AUX
abrj-297	196	7	artificially	artificially	ADV
abrj-297	196	8	inflate	inflate	VERB
abrj-297	196	9	revenues	revenue	NOUN
abrj-297	196	10	by	by	ADP
abrj-297	196	11	manipulating	manipulate	VERB
abrj-297	196	12	financial	financial	ADJ
abrj-297	196	13	reports	report	NOUN
abrj-297	196	14	,	,	PUNCT
abrj-297	196	15	making	make	VERB
abrj-297	196	16	revenue	revenue	NOUN
abrj-297	196	17	and	and	CCONJ
abrj-297	196	18	profit	profit	NOUN
abrj-297	196	19	appear	appear	VERB
abrj-297	196	20	higher	high	ADJ
abrj-297	196	21	than	than	SCONJ
abrj-297	196	22	they	they	PRON
abrj-297	196	23	actually	actually	ADV
abrj-297	196	24	are	be	AUX
abrj-297	196	25	.	.	PUNCT
abrj-297	197	1	over	over	ADP
abrj-297	197	2	time	time	NOUN
abrj-297	197	3	,	,	PUNCT
abrj-297	197	4	investors	investor	NOUN
abrj-297	197	5	may	may	AUX
abrj-297	197	6	become	become	VERB
abrj-297	197	7	disappointed	disappointed	ADJ
abrj-297	197	8	as	as	SCONJ
abrj-297	197	9	past	past	ADJ
abrj-297	197	10	adjustments	adjustment	NOUN
abrj-297	197	11	reduce	reduce	VERB
abrj-297	197	12	future	future	ADJ
abrj-297	197	13	financial	financial	ADJ
abrj-297	197	14	performance	performance	NOUN
abrj-297	197	15	,	,	PUNCT
abrj-297	197	16	even	even	ADV
abrj-297	197	17	if	if	SCONJ
abrj-297	197	18	further	further	ADJ
abrj-297	197	19	adjustments	adjustment	NOUN
abrj-297	197	20	are	be	AUX
abrj-297	197	21	made	make	VERB
abrj-297	197	22	.	.	PUNCT
abrj-297	198	1	these	these	DET
abrj-297	198	2	findings	finding	NOUN
abrj-297	198	3	align	align	VERB
abrj-297	198	4	with	with	ADP
abrj-297	198	5	agency	agency	NOUN
abrj-297	198	6	theory	theory	NOUN
abrj-297	198	7	by	by	ADP
abrj-297	198	8	jensen	jensen	PROPN
abrj-297	198	9	&	&	CCONJ
abrj-297	198	10	meckling	meckling	PROPN
abrj-297	198	11	(	(	PUNCT
abrj-297	198	12	1976	1976	NUM
abrj-297	198	13	)	)	PUNCT
abrj-297	198	14	and	and	CCONJ
abrj-297	198	15	reaffirm	reaffirm	VERB
abrj-297	198	16	the	the	DET
abrj-297	198	17	results	result	NOUN
abrj-297	198	18	of	of	ADP
abrj-297	198	19	prior	prior	ADJ
abrj-297	198	20	studies	study	NOUN
abrj-297	198	21	by	by	ADP
abrj-297	198	22	dechow	dechow	ADP
abrj-297	198	23	et	et	PROPN
abrj-297	198	24	al	al	PROPN
abrj-297	198	25	.	.	PROPN
abrj-297	199	1	(	(	PUNCT
abrj-297	199	2	1995	1995	NUM
abrj-297	199	3	)	)	PUNCT
abrj-297	199	4	,	,	PUNCT
abrj-297	199	5	subramanyam	subramanyam	NOUN
abrj-297	199	6	(	(	PUNCT
abrj-297	199	7	1996	1996	NUM
abrj-297	199	8	)	)	PUNCT
abrj-297	199	9	,	,	PUNCT
abrj-297	199	10	and	and	CCONJ
abrj-297	199	11	healy	healy	PROPN
abrj-297	199	12	&	&	CCONJ
abrj-297	199	13	wahlen	wahlen	PROPN
abrj-297	199	14	(	(	PUNCT
abrj-297	199	15	1999	1999	NUM
abrj-297	199	16	)	)	PUNCT
abrj-297	199	17	.	.	PUNCT
abrj-297	200	1	in	in	ADP
abrj-297	200	2	vietnam	vietnam	PROPN
abrj-297	200	3	,	,	PUNCT
abrj-297	200	4	these	these	DET
abrj-297	200	5	findings	finding	NOUN
abrj-297	200	6	are	be	AUX
abrj-297	200	7	consistent	consistent	ADJ
abrj-297	200	8	with	with	ADP
abrj-297	200	9	the	the	DET
abrj-297	200	10	research	research	NOUN
abrj-297	200	11	of	of	ADP
abrj-297	200	12	duong	duong	PROPN
abrj-297	200	13	thi	thi	PROPN
abrj-297	200	14	chi	chi	PROPN
abrj-297	200	15	(	(	PUNCT
abrj-297	200	16	2021	2021	NUM
abrj-297	200	17	)	)	PUNCT
abrj-297	200	18	and	and	CCONJ
abrj-297	200	19	address	address	VERB
abrj-297	200	20	the	the	DET
abrj-297	200	21	limitations	limitation	NOUN
abrj-297	200	22	of	of	ADP
abrj-297	200	23	previous	previous	ADJ
abrj-297	200	24	studies	study	NOUN
abrj-297	200	25	by	by	ADP
abrj-297	200	26	nguyen	nguyen	NOUN
abrj-297	200	27	do	do	VERB
abrj-297	200	28	quyen	quyen	PROPN
abrj-297	200	29	&	&	CCONJ
abrj-297	200	30	tran	tran	PROPN
abrj-297	200	31	quoc	quoc	PROPN
abrj-297	200	32	hoang	hoang	PROPN
abrj-297	200	33	(	(	PUNCT
abrj-297	200	34	2017	2017	NUM
abrj-297	200	35	)	)	PUNCT
abrj-297	200	36	,	,	PUNCT
abrj-297	200	37	and	and	CCONJ
abrj-297	200	38	nguyen	nguyen	PROPN
abrj-297	200	39	vinh	vinh	PROPN
abrj-297	200	40	khuong	khuong	PROPN
abrj-297	200	41	et	et	PROPN
abrj-297	200	42	al	al	PROPN
abrj-297	200	43	.	.	PROPN
abrj-297	201	1	(	(	PUNCT
abrj-297	201	2	2019	2019	NUM
abrj-297	201	3	)	)	PUNCT
abrj-297	201	4	,	,	PUNCT
abrj-297	201	5	as	as	SCONJ
abrj-297	201	6	this	this	DET
abrj-297	201	7	study	study	NOUN
abrj-297	201	8	establishes	establish	VERB
abrj-297	201	9	the	the	DET
abrj-297	201	10	relationship	relationship	NOUN
abrj-297	201	11	between	between	ADP
abrj-297	201	12	em	em	PRON
abrj-297	201	13	and	and	CCONJ
abrj-297	201	14	future	future	ADJ
abrj-297	201	15	financial	financial	ADJ
abrj-297	201	16	performance	performance	NOUN
abrj-297	201	17	.	.	PUNCT
abrj-297	202	1	6	6	X
abrj-297	202	2	.	.	X
abrj-297	202	3	conclusion	conclusion	NOUN
abrj-297	202	4	and	and	CCONJ
abrj-297	202	5	recommendations	recommendation	NOUN
abrj-297	202	6	6.1	6.1	NUM
abrj-297	202	7	.	.	PUNCT
abrj-297	203	1	conclusion	conclusion	NOUN
abrj-297	203	2	the	the	DET
abrj-297	203	3	study	study	NOUN
abrj-297	203	4	focuses	focus	VERB
abrj-297	203	5	on	on	ADP
abrj-297	203	6	analyzing	analyze	VERB
abrj-297	203	7	the	the	DET
abrj-297	203	8	relationship	relationship	NOUN
abrj-297	203	9	between	between	ADP
abrj-297	203	10	em	em	PRON
abrj-297	203	11	behavior	behavior	NOUN
abrj-297	203	12	and	and	CCONJ
abrj-297	203	13	the	the	DET
abrj-297	203	14	performance	performance	NOUN
abrj-297	203	15	of	of	ADP
abrj-297	203	16	enterprises	enterprise	NOUN
abrj-297	203	17	listed	list	VERB
abrj-297	203	18	on	on	ADP
abrj-297	203	19	the	the	DET
abrj-297	203	20	hanoi	hanoi	PROPN
abrj-297	203	21	stock	stock	PROPN
abrj-297	203	22	exchange	exchange	PROPN
abrj-297	203	23	(	(	PUNCT
abrj-297	203	24	hnx	hnx	ADJ
abrj-297	203	25	)	)	PUNCT
abrj-297	203	26	,	,	PUNCT
abrj-297	203	27	vietnam	vietnam	PROPN
abrj-297	203	28	,	,	PUNCT
abrj-297	203	29	during	during	ADP
abrj-297	203	30	the	the	DET
abrj-297	203	31	period	period	NOUN
abrj-297	203	32	2019–2023	2019–2023	NUM
abrj-297	203	33	.	.	PUNCT
abrj-297	204	1	the	the	DET
abrj-297	204	2	results	result	NOUN
abrj-297	204	3	show	show	VERB
abrj-297	204	4	that	that	SCONJ
abrj-297	204	5	:	:	PUNCT
abrj-297	204	6	there	there	PRON
abrj-297	204	7	is	be	VERB
abrj-297	204	8	a	a	DET
abrj-297	204	9	negative	negative	ADJ
abrj-297	204	10	impact	impact	NOUN
abrj-297	204	11	of	of	ADP
abrj-297	204	12	em	em	PRON
abrj-297	204	13	on	on	ADP
abrj-297	204	14	long	long	ADJ
abrj-297	204	15	-	-	PUNCT
abrj-297	204	16	term	term	NOUN
abrj-297	204	17	financial	financial	ADJ
abrj-297	204	18	performance	performance	NOUN
abrj-297	204	19	.	.	PUNCT
abrj-297	205	1	financial	financial	ADJ
abrj-297	205	2	indicators	indicator	NOUN
abrj-297	205	3	such	such	ADJ
abrj-297	205	4	as	as	ADP
abrj-297	205	5	roa	roa	PROPN
abrj-297	205	6	and	and	CCONJ
abrj-297	205	7	roe	roe	NOUN
abrj-297	205	8	are	be	AUX
abrj-297	205	9	adversely	adversely	ADV
abrj-297	205	10	affected	affect	VERB
abrj-297	205	11	by	by	ADP
abrj-297	205	12	em	em	PRON
abrj-297	205	13	behavior	behavior	NOUN
abrj-297	205	14	.	.	PUNCT
abrj-297	206	1	this	this	PRON
abrj-297	206	2	indicates	indicate	VERB
abrj-297	206	3	that	that	SCONJ
abrj-297	206	4	while	while	SCONJ
abrj-297	206	5	em	em	PRON
abrj-297	206	6	may	may	AUX
abrj-297	206	7	create	create	VERB
abrj-297	206	8	short	short	ADJ
abrj-297	206	9	-	-	PUNCT
abrj-297	206	10	term	term	NOUN
abrj-297	206	11	benefits	benefit	NOUN
abrj-297	206	12	,	,	PUNCT
abrj-297	206	13	it	it	PRON
abrj-297	206	14	ultimately	ultimately	ADV
abrj-297	206	15	reduces	reduce	VERB
abrj-297	206	16	the	the	DET
abrj-297	206	17	efficiency	efficiency	NOUN
abrj-297	206	18	of	of	ADP
abrj-297	206	19	asset	asset	NOUN
abrj-297	206	20	and	and	CCONJ
abrj-297	206	21	capital	capital	NOUN
abrj-297	206	22	utilization	utilization	NOUN
abrj-297	206	23	in	in	ADP
abrj-297	206	24	the	the	DET
abrj-297	206	25	long	long	ADJ
abrj-297	206	26	run	run	NOUN
abrj-297	206	27	.	.	PUNCT
abrj-297	207	1	em	em	PRON
abrj-297	207	2	is	be	AUX
abrj-297	207	3	often	often	ADV
abrj-297	207	4	strategically	strategically	ADV
abrj-297	207	5	employed	employ	VERB
abrj-297	207	6	to	to	PART
abrj-297	207	7	achieve	achieve	VERB
abrj-297	207	8	profit	profit	NOUN
abrj-297	207	9	targets	target	NOUN
abrj-297	207	10	or	or	CCONJ
abrj-297	207	11	maintain	maintain	VERB
abrj-297	207	12	a	a	DET
abrj-297	207	13	company	company	NOUN
abrj-297	207	14	's	's	PART
abrj-297	207	15	image	image	NOUN
abrj-297	207	16	,	,	PUNCT
abrj-297	207	17	but	but	CCONJ
abrj-297	207	18	it	it	PRON
abrj-297	207	19	diminishes	diminish	VERB
abrj-297	207	20	transparency	transparency	NOUN
abrj-297	207	21	and	and	CCONJ
abrj-297	207	22	increases	increase	VERB
abrj-297	207	23	financial	financial	ADJ
abrj-297	207	24	risk	risk	NOUN
abrj-297	207	25	.	.	PUNCT
abrj-297	208	1	during	during	ADP
abrj-297	208	2	the	the	DET
abrj-297	208	3	covid-19	covid-19	PROPN
abrj-297	208	4	pandemic	pandemic	ADJ
abrj-297	208	5	(	(	PUNCT
abrj-297	208	6	2019–2023	2019–2023	NUM
abrj-297	208	7	)	)	PUNCT
abrj-297	208	8	,	,	PUNCT
abrj-297	208	9	em	em	PRON
abrj-297	208	10	was	be	AUX
abrj-297	208	11	used	use	VERB
abrj-297	208	12	as	as	ADP
abrj-297	208	13	a	a	DET
abrj-297	208	14	crisis	crisis	NOUN
abrj-297	208	15	management	management	NOUN
abrj-297	208	16	tool	tool	NOUN
abrj-297	208	17	to	to	PART
abrj-297	208	18	maintain	maintain	VERB
abrj-297	208	19	financial	financial	ADJ
abrj-297	208	20	stability	stability	NOUN
abrj-297	208	21	and	and	CCONJ
abrj-297	208	22	mitigate	mitigate	VERB
abrj-297	208	23	the	the	DET
abrj-297	208	24	negative	negative	ADJ
abrj-297	208	25	impacts	impact	NOUN
abrj-297	208	26	of	of	ADP
abrj-297	208	27	global	global	ADJ
abrj-297	208	28	economic	economic	ADJ
abrj-297	208	29	fluctuations	fluctuation	NOUN
abrj-297	208	30	.	.	PUNCT
abrj-297	209	1	factors	factor	NOUN
abrj-297	209	2	such	such	ADJ
abrj-297	209	3	as	as	ADP
abrj-297	209	4	firm	firm	ADJ
abrj-297	209	5	size	size	NOUN
abrj-297	209	6	(	(	PUNCT
abrj-297	209	7	size	size	NOUN
abrj-297	209	8	)	)	PUNCT
abrj-297	209	9	,	,	PUNCT
abrj-297	209	10	dual	dual	ADJ
abrj-297	209	11	leadership	leadership	NOUN
abrj-297	209	12	roles	role	NOUN
abrj-297	209	13	(	(	PUNCT
abrj-297	209	14	dual	dual	ADJ
abrj-297	209	15	)	)	PUNCT
abrj-297	209	16	,	,	PUNCT
abrj-297	209	17	big	big	ADJ
abrj-297	209	18	4	4	NUM
abrj-297	209	19	audit	audit	NOUN
abrj-297	209	20	firms	firm	NOUN
abrj-297	209	21	(	(	PUNCT
abrj-297	209	22	audit	audit	NOUN
abrj-297	209	23	)	)	PUNCT
abrj-297	209	24	,	,	PUNCT
abrj-297	209	25	and	and	CCONJ
abrj-297	209	26	board	board	NOUN
abrj-297	209	27	size	size	NOUN
abrj-297	209	28	(	(	PUNCT
abrj-297	209	29	board	board	NOUN
abrj-297	209	30	)	)	PUNCT
abrj-297	209	31	significantly	significantly	ADV
abrj-297	209	32	influence	influence	VERB
abrj-297	209	33	business	business	NOUN
abrj-297	209	34	performance	performance	NOUN
abrj-297	209	35	.	.	PUNCT
abrj-297	210	1	this	this	DET
abrj-297	210	2	highlights	highlight	VERB
abrj-297	210	3	the	the	DET
abrj-297	210	4	role	role	NOUN
abrj-297	210	5	of	of	ADP
abrj-297	210	6	corporate	corporate	ADJ
abrj-297	210	7	governance	governance	NOUN
abrj-297	210	8	in	in	ADP
abrj-297	210	9	maintaining	maintain	VERB
abrj-297	210	10	stability	stability	NOUN
abrj-297	210	11	and	and	CCONJ
abrj-297	210	12	business	business	NOUN
abrj-297	210	13	efficiency	efficiency	NOUN
abrj-297	210	14	.	.	PUNCT
abrj-297	211	1	6.2	6.2	NUM
abrj-297	211	2	.	.	PUNCT
abrj-297	211	3	recommendations	recommendation	NOUN
abrj-297	211	4	based	base	VERB
abrj-297	211	5	on	on	ADP
abrj-297	211	6	the	the	DET
abrj-297	211	7	research	research	NOUN
abrj-297	211	8	findings	finding	NOUN
abrj-297	211	9	,	,	PUNCT
abrj-297	211	10	the	the	DET
abrj-297	211	11	authors	author	NOUN
abrj-297	211	12	propose	propose	VERB
abrj-297	211	13	several	several	ADJ
abrj-297	211	14	policy	policy	NOUN
abrj-297	211	15	recommendations	recommendation	NOUN
abrj-297	211	16	to	to	PART
abrj-297	211	17	enhance	enhance	VERB
abrj-297	211	18	business	business	NOUN
abrj-297	211	19	performance	performance	NOUN
abrj-297	211	20	and	and	CCONJ
abrj-297	211	21	mitigate	mitigate	VERB
abrj-297	211	22	risks	risk	NOUN
abrj-297	211	23	associated	associate	VERB
abrj-297	211	24	with	with	ADP
abrj-297	211	25	em	em	PRON
abrj-297	211	26	behavior	behavior	NOUN
abrj-297	211	27	:	:	PUNCT
abrj-297	211	28	for	for	ADP
abrj-297	211	29	regulatory	regulatory	ADJ
abrj-297	211	30	authorities	authority	NOUN
abrj-297	211	31	:	:	PUNCT
abrj-297	211	32	strengthen	strengthen	VERB
abrj-297	211	33	supervision	supervision	NOUN
abrj-297	211	34	and	and	CCONJ
abrj-297	211	35	control	control	NOUN
abrj-297	211	36	of	of	ADP
abrj-297	211	37	em	em	PRON
abrj-297	211	38	behavior	behavior	NOUN
abrj-297	211	39	by	by	ADP
abrj-297	211	40	establishing	establish	VERB
abrj-297	211	41	specific	specific	ADJ
abrj-297	211	42	legal	legal	ADJ
abrj-297	211	43	frameworks	framework	NOUN
abrj-297	211	44	,	,	PUNCT
abrj-297	211	45	particularly	particularly	ADV
abrj-297	211	46	during	during	ADP
abrj-297	211	47	economic	economic	ADJ
abrj-297	211	48	crises	crisis	NOUN
abrj-297	211	49	when	when	SCONJ
abrj-297	211	50	em	em	NOUN
abrj-297	211	51	-	-	PUNCT
abrj-297	211	52	related	relate	VERB
abrj-297	211	53	risks	risk	NOUN
abrj-297	211	54	increase	increase	VERB
abrj-297	211	55	.	.	PUNCT
abrj-297	212	1	enhance	enhance	VERB
abrj-297	212	2	sanctions	sanction	NOUN
abrj-297	212	3	for	for	ADP
abrj-297	212	4	financial	financial	ADJ
abrj-297	212	5	reporting	reporting	NOUN
abrj-297	212	6	fraud	fraud	NOUN
abrj-297	212	7	and	and	CCONJ
abrj-297	212	8	promote	promote	VERB
abrj-297	212	9	ethical	ethical	ADJ
abrj-297	212	10	training	training	NOUN
abrj-297	212	11	programs	program	NOUN
abrj-297	212	12	in	in	ADP
abrj-297	212	13	accounting	accounting	NOUN
abrj-297	212	14	and	and	CCONJ
abrj-297	212	15	auditing	auditing	NOUN
abrj-297	212	16	.	.	PUNCT
abrj-297	213	1	encourage	encourage	VERB
abrj-297	213	2	the	the	DET
abrj-297	213	3	adoption	adoption	NOUN
abrj-297	213	4	of	of	ADP
abrj-297	213	5	international	international	ADJ
abrj-297	213	6	accounting	accounting	NOUN
abrj-297	213	7	standards	standard	NOUN
abrj-297	213	8	by	by	ADP
abrj-297	213	9	urging	urge	VERB
abrj-297	213	10	businesses	business	NOUN
abrj-297	213	11	to	to	PART
abrj-297	213	12	implement	implement	VERB
abrj-297	213	13	ifrs	ifrs	PROPN
abrj-297	213	14	,	,	PUNCT
abrj-297	213	15	thereby	thereby	ADV
abrj-297	213	16	improving	improve	VERB
abrj-297	213	17	transparency	transparency	NOUN
abrj-297	213	18	and	and	CCONJ
abrj-297	213	19	reducing	reduce	VERB
abrj-297	213	20	negative	negative	ADJ
abrj-297	213	21	em	em	PRON
abrj-297	213	22	practices	practice	NOUN
abrj-297	213	23	.	.	PUNCT
abrj-297	214	1	this	this	PRON
abrj-297	214	2	not	not	PART
abrj-297	214	3	only	only	ADV
abrj-297	214	4	enhances	enhance	VERB
abrj-297	214	5	the	the	DET
abrj-297	214	6	credibility	credibility	NOUN
abrj-297	214	7	of	of	ADP
abrj-297	214	8	businesses	business	NOUN
abrj-297	214	9	in	in	ADP
abrj-297	214	10	international	international	ADJ
abrj-297	214	11	markets	market	NOUN
abrj-297	214	12	but	but	CCONJ
abrj-297	214	13	also	also	ADV
abrj-297	214	14	improves	improve	VERB
abrj-297	214	15	financial	financial	ADJ
abrj-297	214	16	information	information	NOUN
abrj-297	214	17	quality	quality	NOUN
abrj-297	214	18	for	for	ADP
abrj-297	214	19	investors	investor	NOUN
abrj-297	214	20	.	.	PUNCT
abrj-297	215	1	develop	develop	VERB
abrj-297	215	2	an	an	DET
abrj-297	215	3	early	early	ADJ
abrj-297	215	4	warning	warning	NOUN
abrj-297	215	5	system	system	NOUN
abrj-297	215	6	:	:	PUNCT
abrj-297	215	7	regulatory	regulatory	ADJ
abrj-297	215	8	agencies	agency	NOUN
abrj-297	215	9	asian	asian	PROPN
abrj-297	215	10	business	business	PROPN
abrj-297	215	11	research	research	NOUN
abrj-297	215	12	journal	journal	NOUN
abrj-297	215	13	,	,	PUNCT
abrj-297	215	14	2025	2025	NUM
abrj-297	215	15	,	,	PUNCT
abrj-297	215	16	10(3	10(3	NUM
abrj-297	215	17	):	):	PUNCT
abrj-297	215	18	1	1	NUM
abrj-297	215	19	-	-	SYM
abrj-297	215	20	7	7	NUM
abrj-297	215	21	7	7	NUM
abrj-297	215	22	©	©	ADP
abrj-297	215	23	2025	2025	NUM
abrj-297	215	24	by	by	ADP
abrj-297	215	25	the	the	DET
abrj-297	215	26	authors	author	NOUN
abrj-297	215	27	;	;	PUNCT
abrj-297	215	28	licensee	licensee	NOUN
abrj-297	215	29	eastern	eastern	ADJ
abrj-297	215	30	centre	centre	NOUN
abrj-297	215	31	of	of	ADP
abrj-297	215	32	science	science	NOUN
abrj-297	215	33	and	and	CCONJ
abrj-297	215	34	education	education	NOUN
abrj-297	215	35	,	,	PUNCT
abrj-297	215	36	usa	usa	PROPN
abrj-297	215	37	should	should	AUX
abrj-297	215	38	establish	establish	VERB
abrj-297	215	39	monitoring	monitoring	NOUN
abrj-297	215	40	and	and	CCONJ
abrj-297	215	41	early	early	ADJ
abrj-297	215	42	warning	warning	NOUN
abrj-297	215	43	systems	system	NOUN
abrj-297	215	44	to	to	PART
abrj-297	215	45	detect	detect	VERB
abrj-297	215	46	abnormalities	abnormality	NOUN
abrj-297	215	47	in	in	ADP
abrj-297	215	48	financial	financial	ADJ
abrj-297	215	49	reports	report	NOUN
abrj-297	215	50	,	,	PUNCT
abrj-297	215	51	thereby	thereby	ADV
abrj-297	215	52	minimizing	minimize	VERB
abrj-297	215	53	systemic	systemic	ADJ
abrj-297	215	54	financial	financial	ADJ
abrj-297	215	55	risks	risk	NOUN
abrj-297	215	56	.	.	PUNCT
abrj-297	216	1	strengthen	strengthen	VERB
abrj-297	216	2	the	the	DET
abrj-297	216	3	capacity	capacity	NOUN
abrj-297	216	4	of	of	ADP
abrj-297	216	5	independent	independent	ADJ
abrj-297	216	6	auditing	auditing	NOUN
abrj-297	216	7	by	by	ADP
abrj-297	216	8	closely	closely	ADV
abrj-297	216	9	monitoring	monitor	VERB
abrj-297	216	10	the	the	DET
abrj-297	216	11	quality	quality	NOUN
abrj-297	216	12	of	of	ADP
abrj-297	216	13	independent	independent	ADJ
abrj-297	216	14	audit	audit	NOUN
abrj-297	216	15	firms	firm	NOUN
abrj-297	216	16	to	to	PART
abrj-297	216	17	ensure	ensure	VERB
abrj-297	216	18	they	they	PRON
abrj-297	216	19	effectively	effectively	ADV
abrj-297	216	20	fulfill	fulfill	VERB
abrj-297	216	21	their	their	PRON
abrj-297	216	22	role	role	NOUN
abrj-297	216	23	in	in	ADP
abrj-297	216	24	detecting	detect	VERB
abrj-297	216	25	and	and	CCONJ
abrj-297	216	26	controlling	control	VERB
abrj-297	216	27	financial	financial	ADJ
abrj-297	216	28	report	report	NOUN
abrj-297	216	29	fraud	fraud	NOUN
abrj-297	216	30	.	.	PUNCT
abrj-297	217	1	for	for	ADP
abrj-297	217	2	investors	investor	NOUN
abrj-297	217	3	:	:	PUNCT
abrj-297	217	4	conduct	conduct	VERB
abrj-297	217	5	long	long	ADJ
abrj-297	217	6	-	-	PUNCT
abrj-297	217	7	term	term	NOUN
abrj-297	217	8	evaluations	evaluation	NOUN
abrj-297	217	9	and	and	CCONJ
abrj-297	217	10	use	use	VERB
abrj-297	217	11	information	information	NOUN
abrj-297	217	12	from	from	ADP
abrj-297	217	13	multiple	multiple	ADJ
abrj-297	217	14	sources	source	NOUN
abrj-297	217	15	.	.	PUNCT
abrj-297	218	1	investors	investor	NOUN
abrj-297	218	2	should	should	AUX
abrj-297	218	3	carefully	carefully	ADV
abrj-297	218	4	assess	assess	VERB
abrj-297	218	5	businesses	business	NOUN
abrj-297	218	6	,	,	PUNCT
abrj-297	218	7	not	not	PART
abrj-297	218	8	just	just	ADV
abrj-297	218	9	based	base	VERB
abrj-297	218	10	on	on	ADP
abrj-297	218	11	short	short	ADJ
abrj-297	218	12	-	-	PUNCT
abrj-297	218	13	term	term	NOUN
abrj-297	218	14	financial	financial	ADJ
abrj-297	218	15	indicators	indicator	NOUN
abrj-297	218	16	but	but	CCONJ
abrj-297	218	17	also	also	ADV
abrj-297	218	18	by	by	ADP
abrj-297	218	19	focusing	focus	VERB
abrj-297	218	20	on	on	ADP
abrj-297	218	21	sustainable	sustainable	ADJ
abrj-297	218	22	long	long	ADJ
abrj-297	218	23	-	-	PUNCT
abrj-297	218	24	term	term	NOUN
abrj-297	218	25	growth	growth	NOUN
abrj-297	218	26	potential	potential	NOUN
abrj-297	218	27	.	.	PUNCT
abrj-297	219	1	combining	combine	VERB
abrj-297	219	2	financial	financial	ADJ
abrj-297	219	3	data	datum	NOUN
abrj-297	219	4	with	with	ADP
abrj-297	219	5	non	non	ADJ
abrj-297	219	6	-	-	ADJ
abrj-297	219	7	financial	financial	ADJ
abrj-297	219	8	reports	report	NOUN
abrj-297	219	9	provides	provide	VERB
abrj-297	219	10	a	a	DET
abrj-297	219	11	more	more	ADV
abrj-297	219	12	comprehensive	comprehensive	ADJ
abrj-297	219	13	view	view	NOUN
abrj-297	219	14	of	of	ADP
abrj-297	219	15	a	a	DET
abrj-297	219	16	company	company	NOUN
abrj-297	219	17	's	's	PART
abrj-297	219	18	performance	performance	NOUN
abrj-297	219	19	.	.	PUNCT
abrj-297	220	1	for	for	ADP
abrj-297	220	2	businesses	business	NOUN
abrj-297	220	3	:	:	PUNCT
abrj-297	220	4	enhance	enhance	VERB
abrj-297	220	5	financial	financial	ADJ
abrj-297	220	6	transparency	transparency	NOUN
abrj-297	220	7	by	by	ADP
abrj-297	220	8	applying	apply	VERB
abrj-297	220	9	international	international	ADJ
abrj-297	220	10	financial	financial	ADJ
abrj-297	220	11	reporting	reporting	NOUN
abrj-297	220	12	standards	standard	NOUN
abrj-297	220	13	(	(	PUNCT
abrj-297	220	14	ifrs	ifrs	PROPN
abrj-297	220	15	)	)	PUNCT
abrj-297	220	16	to	to	PART
abrj-297	220	17	minimize	minimize	VERB
abrj-297	220	18	manipulative	manipulative	ADJ
abrj-297	220	19	em	em	PRON
abrj-297	220	20	behavior	behavior	NOUN
abrj-297	220	21	.	.	PUNCT
abrj-297	221	1	companies	company	NOUN
abrj-297	221	2	should	should	AUX
abrj-297	221	3	shift	shift	VERB
abrj-297	221	4	from	from	ADP
abrj-297	221	5	pursuing	pursue	VERB
abrj-297	221	6	short	short	ADJ
abrj-297	221	7	-	-	PUNCT
abrj-297	221	8	term	term	NOUN
abrj-297	221	9	profit	profit	NOUN
abrj-297	221	10	goals	goal	NOUN
abrj-297	221	11	to	to	ADP
abrj-297	221	12	strategic	strategic	ADJ
abrj-297	221	13	financial	financial	ADJ
abrj-297	221	14	management	management	NOUN
abrj-297	221	15	,	,	PUNCT
abrj-297	221	16	including	include	VERB
abrj-297	221	17	effective	effective	ADJ
abrj-297	221	18	cost	cost	NOUN
abrj-297	221	19	management	management	NOUN
abrj-297	221	20	,	,	PUNCT
abrj-297	221	21	cash	cash	NOUN
abrj-297	221	22	flow	flow	NOUN
abrj-297	221	23	optimization	optimization	NOUN
abrj-297	221	24	,	,	PUNCT
abrj-297	221	25	and	and	CCONJ
abrj-297	221	26	investment	investment	NOUN
abrj-297	221	27	in	in	ADP
abrj-297	221	28	long	long	ADJ
abrj-297	221	29	-	-	PUNCT
abrj-297	221	30	term	term	NOUN
abrj-297	221	31	value	value	NOUN
abrj-297	221	32	projects	project	NOUN
abrj-297	221	33	.	.	PUNCT
abrj-297	222	1	strengthen	strengthen	VERB
abrj-297	222	2	crisis	crisis	NOUN
abrj-297	222	3	management	management	NOUN
abrj-297	222	4	capabilities	capability	NOUN
abrj-297	222	5	:	:	PUNCT
abrj-297	222	6	especially	especially	ADV
abrj-297	222	7	in	in	ADP
abrj-297	222	8	the	the	DET
abrj-297	222	9	post	post	ADJ
abrj-297	222	10	-	-	ADJ
abrj-297	222	11	pandemic	pandemic	ADJ
abrj-297	222	12	era	era	NOUN
abrj-297	222	13	,	,	PUNCT
abrj-297	222	14	businesses	business	NOUN
abrj-297	222	15	need	need	VERB
abrj-297	222	16	to	to	PART
abrj-297	222	17	develop	develop	VERB
abrj-297	222	18	crisis	crisis	NOUN
abrj-297	222	19	response	response	NOUN
abrj-297	222	20	strategies	strategy	NOUN
abrj-297	222	21	to	to	PART
abrj-297	222	22	ensure	ensure	VERB
abrj-297	222	23	stability	stability	NOUN
abrj-297	222	24	in	in	ADP
abrj-297	222	25	uncertain	uncertain	ADJ
abrj-297	222	26	economic	economic	ADJ
abrj-297	222	27	conditions	condition	NOUN
abrj-297	222	28	.	.	PUNCT
abrj-297	223	1	this	this	PRON
abrj-297	223	2	includes	include	VERB
abrj-297	223	3	maintaining	maintain	VERB
abrj-297	223	4	financial	financial	ADJ
abrj-297	223	5	reserves	reserve	NOUN
abrj-297	223	6	,	,	PUNCT
abrj-297	223	7	restructuring	restructure	VERB
abrj-297	223	8	supply	supply	NOUN
abrj-297	223	9	chains	chain	NOUN
abrj-297	223	10	,	,	PUNCT
abrj-297	223	11	and	and	CCONJ
abrj-297	223	12	integrating	integrate	VERB
abrj-297	223	13	digital	digital	ADJ
abrj-297	223	14	technology	technology	NOUN
abrj-297	223	15	into	into	ADP
abrj-297	223	16	business	business	NOUN
abrj-297	223	17	management	management	NOUN
abrj-297	223	18	.	.	PUNCT
abrj-297	224	1	the	the	DET
abrj-297	224	2	study	study	NOUN
abrj-297	224	3	focuses	focus	VERB
abrj-297	224	4	on	on	ADP
abrj-297	224	5	enterprises	enterprise	NOUN
abrj-297	224	6	listed	list	VERB
abrj-297	224	7	on	on	ADP
abrj-297	224	8	the	the	DET
abrj-297	224	9	hanoi	hanoi	PROPN
abrj-297	224	10	stock	stock	PROPN
abrj-297	224	11	exchange	exchange	PROPN
abrj-297	224	12	(	(	PUNCT
abrj-297	224	13	hnx	hnx	ADJ
abrj-297	224	14	)	)	PUNCT
abrj-297	224	15	,	,	PUNCT
abrj-297	224	16	vietnam	vietnam	PROPN
abrj-297	224	17	,	,	PUNCT
abrj-297	224	18	without	without	ADP
abrj-297	224	19	considering	consider	VERB
abrj-297	224	20	non	non	ADJ
abrj-297	224	21	-	-	ADJ
abrj-297	224	22	financial	financial	ADJ
abrj-297	224	23	factors	factor	NOUN
abrj-297	224	24	such	such	ADJ
abrj-297	224	25	as	as	ADP
abrj-297	224	26	corporate	corporate	ADJ
abrj-297	224	27	culture	culture	NOUN
abrj-297	224	28	or	or	CCONJ
abrj-297	224	29	governance	governance	NOUN
abrj-297	224	30	quality	quality	NOUN
abrj-297	224	31	.	.	PUNCT
abrj-297	225	1	future	future	ADJ
abrj-297	225	2	research	research	NOUN
abrj-297	225	3	should	should	AUX
abrj-297	225	4	expand	expand	VERB
abrj-297	225	5	to	to	PART
abrj-297	225	6	include	include	VERB
abrj-297	225	7	firms	firm	NOUN
abrj-297	225	8	listed	list	VERB
abrj-297	225	9	on	on	ADP
abrj-297	225	10	both	both	CCONJ
abrj-297	225	11	the	the	DET
abrj-297	225	12	hanoi	hanoi	PROPN
abrj-297	225	13	stock	stock	PROPN
abrj-297	225	14	exchange	exchange	PROPN
abrj-297	225	15	(	(	PUNCT
abrj-297	225	16	hnx	hnx	ADJ
abrj-297	225	17	)	)	PUNCT
abrj-297	225	18	and	and	CCONJ
abrj-297	225	19	the	the	DET
abrj-297	225	20	ho	ho	PROPN
abrj-297	225	21	chi	chi	PROPN
abrj-297	225	22	minh	minh	PROPN
abrj-297	225	23	stock	stock	PROPN
abrj-297	225	24	exchange	exchange	PROPN
abrj-297	225	25	(	(	PUNCT
abrj-297	225	26	hose	hose	PROPN
abrj-297	225	27	)	)	PUNCT
abrj-297	225	28	and	and	CCONJ
abrj-297	225	29	incorporate	incorporate	VERB
abrj-297	225	30	non	non	ADJ
abrj-297	225	31	-	-	ADJ
abrj-297	225	32	financial	financial	ADJ
abrj-297	225	33	factors	factor	NOUN
abrj-297	225	34	into	into	ADP
abrj-297	225	35	the	the	DET
abrj-297	225	36	research	research	NOUN
abrj-297	225	37	model	model	NOUN
abrj-297	225	38	to	to	PART
abrj-297	225	39	gain	gain	VERB
abrj-297	225	40	a	a	DET
abrj-297	225	41	deeper	deep	ADJ
abrj-297	225	42	understanding	understanding	NOUN
abrj-297	225	43	of	of	ADP
abrj-297	225	44	the	the	DET
abrj-297	225	45	determinants	determinant	NOUN
abrj-297	225	46	of	of	ADP
abrj-297	225	47	business	business	NOUN
abrj-297	225	48	performance	performance	NOUN
abrj-297	225	49	.	.	PUNCT
abrj-297	226	1	references	reference	NOUN
abrj-297	226	2	burgstahler	burgstahler	NOUN
abrj-297	226	3	,	,	PUNCT
abrj-297	226	4	d.	d.	PROPN
abrj-297	226	5	,	,	PUNCT
abrj-297	226	6	&	&	CCONJ
abrj-297	226	7	dichev	dichev	PROPN
abrj-297	226	8	,	,	PUNCT
abrj-297	226	9	i.	i.	PROPN
abrj-297	226	10	(	(	PUNCT
abrj-297	226	11	1997	1997	NUM
abrj-297	226	12	)	)	PUNCT
abrj-297	226	13	.	.	PUNCT
abrj-297	227	1	earnings	earning	NOUN
abrj-297	227	2	management	management	NOUN
abrj-297	227	3	to	to	PART
abrj-297	227	4	avoid	avoid	VERB
abrj-297	227	5	earnings	earning	NOUN
abrj-297	227	6	decreases	decrease	NOUN
abrj-297	227	7	and	and	CCONJ
abrj-297	227	8	losses	loss	NOUN
abrj-297	227	9	.	.	PUNCT
abrj-297	228	1	journal	journal	NOUN
abrj-297	228	2	of	of	ADP
abrj-297	228	3	accounting	accounting	NOUN
abrj-297	228	4	and	and	CCONJ
abrj-297	228	5	economics	economic	NOUN
abrj-297	228	6	,	,	PUNCT
abrj-297	228	7	24(1	24(1	NUM
abrj-297	228	8	)	)	PUNCT
abrj-297	228	9	,	,	PUNCT
abrj-297	228	10	99–126	99–126	PROPN
abrj-297	228	11	.	.	PUNCT
abrj-297	228	12	charfeddine	charfeddine	PROPN
abrj-297	228	13	,	,	PUNCT
abrj-297	228	14	l.	l.	PROPN
abrj-297	228	15	,	,	PUNCT
abrj-297	228	16	riahi	riahi	PROPN
abrj-297	228	17	,	,	PUNCT
abrj-297	228	18	r.	r.	PROPN
abrj-297	228	19	,	,	PUNCT
abrj-297	228	20	&	&	CCONJ
abrj-297	228	21	omri	omri	PROPN
abrj-297	228	22	,	,	PUNCT
abrj-297	228	23	a.	a.	NOUN
abrj-297	228	24	(	(	PUNCT
abrj-297	228	25	2013	2013	NUM
abrj-297	228	26	)	)	PUNCT
abrj-297	228	27	.	.	PUNCT
abrj-297	229	1	the	the	DET
abrj-297	229	2	determinants	determinant	NOUN
abrj-297	229	3	of	of	ADP
abrj-297	229	4	earnings	earning	NOUN
abrj-297	229	5	management	management	NOUN
abrj-297	229	6	in	in	ADP
abrj-297	229	7	developing	develop	VERB
abrj-297	229	8	countries	country	NOUN
abrj-297	229	9	:	:	PUNCT
abrj-297	229	10	a	a	DET
abrj-297	229	11	study	study	NOUN
abrj-297	229	12	in	in	ADP
abrj-297	229	13	the	the	DET
abrj-297	229	14	tunisian	tunisian	ADJ
abrj-297	229	15	context	context	NOUN
abrj-297	229	16	.	.	PUNCT
abrj-297	230	1	iup	iup	PROPN
abrj-297	230	2	journal	journal	PROPN
abrj-297	230	3	of	of	ADP
abrj-297	230	4	corporate	corporate	ADJ
abrj-297	230	5	governance	governance	NOUN
abrj-297	230	6	,	,	PUNCT
abrj-297	230	7	12(1	12(1	NUM
abrj-297	230	8	)	)	PUNCT
abrj-297	230	9	,	,	PUNCT
abrj-297	230	10	35	35	NUM
abrj-297	230	11	-	-	SYM
abrj-297	230	12	49	49	NUM
abrj-297	230	13	.	.	PUNCT
abrj-297	231	1	chen	chen	PROPN
abrj-297	231	2	,	,	PUNCT
abrj-297	231	3	g.	g.	PROPN
abrj-297	231	4	,	,	PUNCT
abrj-297	231	5	firth	firth	PROPN
abrj-297	231	6	,	,	PUNCT
abrj-297	231	7	m.	m.	NOUN
abrj-297	231	8	,	,	PUNCT
abrj-297	231	9	gao	gao	PROPN
abrj-297	231	10	,	,	PUNCT
abrj-297	231	11	d.n	d.n	PROPN
abrj-297	231	12	.	.	PROPN
abrj-297	231	13	,	,	PUNCT
abrj-297	231	14	&	&	CCONJ
abrj-297	231	15	rui	rui	PROPN
abrj-297	231	16	,	,	PUNCT
abrj-297	231	17	o.m	o.m	PROPN
abrj-297	231	18	.	.	PUNCT
abrj-297	231	19	(	(	PUNCT
abrj-297	231	20	2006	2006	NUM
abrj-297	231	21	)	)	PUNCT
abrj-297	231	22	.	.	PUNCT
abrj-297	232	1	ownership	ownership	NOUN
abrj-297	232	2	structure	structure	NOUN
abrj-297	232	3	,	,	PUNCT
abrj-297	232	4	corporate	corporate	ADJ
abrj-297	232	5	governance	governance	NOUN
abrj-297	232	6	,	,	PUNCT
abrj-297	232	7	and	and	CCONJ
abrj-297	232	8	fraud	fraud	NOUN
abrj-297	232	9	:	:	PUNCT
abrj-297	232	10	evidence	evidence	NOUN
abrj-297	232	11	from	from	ADP
abrj-297	232	12	china	china	PROPN
abrj-297	232	13	.	.	PUNCT
abrj-297	233	1	journal	journal	PROPN
abrj-297	233	2	of	of	ADP
abrj-297	233	3	corporate	corporate	ADJ
abrj-297	233	4	finance	finance	NOUN
abrj-297	233	5	,	,	PUNCT
abrj-297	233	6	12(3	12(3	NUM
abrj-297	233	7	)	)	PUNCT
abrj-297	233	8	,	,	PUNCT
abrj-297	233	9	424	424	NUM
abrj-297	233	10	-	-	SYM
abrj-297	233	11	448	448	NUM
abrj-297	233	12	.	.	PUNCT
abrj-297	234	1	chen	chen	PROPN
abrj-297	234	2	,	,	PUNCT
abrj-297	234	3	x.	x.	PROPN
abrj-297	234	4	,	,	PUNCT
abrj-297	234	5	cheng	cheng	PROPN
abrj-297	234	6	,	,	PUNCT
abrj-297	234	7	q.	q.	PROPN
abrj-297	234	8	,	,	PUNCT
abrj-297	234	9	&	&	CCONJ
abrj-297	234	10	wang	wang	PROPN
abrj-297	234	11	,	,	PUNCT
abrj-297	234	12	x.	x.	NOUN
abrj-297	234	13	(	(	PUNCT
abrj-297	234	14	2015	2015	NUM
abrj-297	234	15	)	)	PUNCT
abrj-297	234	16	.	.	PUNCT
abrj-297	235	1	does	do	AUX
abrj-297	235	2	increased	increase	VERB
abrj-297	235	3	board	board	NOUN
abrj-297	235	4	independence	independence	NOUN
abrj-297	235	5	reduce	reduce	VERB
abrj-297	235	6	earnings	earning	NOUN
abrj-297	235	7	management	management	NOUN
abrj-297	235	8	?	?	PUNCT
abrj-297	236	1	evidence	evidence	NOUN
abrj-297	236	2	from	from	ADP
abrj-297	236	3	recent	recent	ADJ
abrj-297	236	4	regulatory	regulatory	ADJ
abrj-297	236	5	reforms	reform	NOUN
abrj-297	236	6	.	.	PUNCT
abrj-297	237	1	review	review	NOUN
abrj-297	237	2	of	of	ADP
abrj-297	237	3	accounting	accounting	NOUN
abrj-297	237	4	studies	study	NOUN
abrj-297	237	5	,	,	PUNCT
abrj-297	237	6	20(2	20(2	NUM
abrj-297	237	7	)	)	PUNCT
abrj-297	237	8	,	,	PUNCT
abrj-297	237	9	899	899	NUM
abrj-297	237	10	-	-	SYM
abrj-297	237	11	933	933	NUM
abrj-297	237	12	.	.	PUNCT
abrj-297	238	1	cheng	cheng	PROPN
abrj-297	238	2	,	,	PUNCT
abrj-297	238	3	q.	q.	PROPN
abrj-297	238	4	,	,	PUNCT
abrj-297	238	5	&	&	CCONJ
abrj-297	238	6	warfield	warfield	PROPN
abrj-297	238	7	,	,	PUNCT
abrj-297	238	8	t.d	t.d	PROPN
abrj-297	238	9	.	.	PUNCT
abrj-297	238	10	(	(	PUNCT
abrj-297	238	11	2005	2005	NUM
abrj-297	238	12	)	)	PUNCT
abrj-297	238	13	.	.	PUNCT
abrj-297	239	1	equity	equity	NOUN
abrj-297	239	2	incentives	incentive	NOUN
abrj-297	239	3	and	and	CCONJ
abrj-297	239	4	earnings	earning	NOUN
abrj-297	239	5	management	management	NOUN
abrj-297	239	6	.	.	PUNCT
abrj-297	240	1	the	the	DET
abrj-297	240	2	accounting	accounting	NOUN
abrj-297	240	3	review	review	NOUN
abrj-297	240	4	,	,	PUNCT
abrj-297	240	5	80(2	80(2	NUM
abrj-297	240	6	)	)	PUNCT
abrj-297	240	7	,	,	PUNCT
abrj-297	240	8	441	441	NUM
abrj-297	240	9	-	-	SYM
abrj-297	240	10	476	476	NUM
abrj-297	240	11	.	.	PUNCT
abrj-297	241	1	clarkson	clarkson	PROPN
abrj-297	241	2	,	,	PUNCT
abrj-297	241	3	m.	m.	PROPN
abrj-297	241	4	e.	e.	PROPN
abrj-297	241	5	(	(	PUNCT
abrj-297	241	6	1995	1995	NUM
abrj-297	241	7	)	)	PUNCT
abrj-297	241	8	.	.	PUNCT
abrj-297	242	1	a	a	DET
abrj-297	242	2	stakeholder	stakeholder	NOUN
abrj-297	242	3	framework	framework	NOUN
abrj-297	242	4	for	for	ADP
abrj-297	242	5	analyzing	analyze	VERB
abrj-297	242	6	and	and	CCONJ
abrj-297	242	7	evaluating	evaluate	VERB
abrj-297	242	8	corporate	corporate	ADJ
abrj-297	242	9	social	social	ADJ
abrj-297	242	10	performance	performance	NOUN
abrj-297	242	11	.	.	PUNCT
abrj-297	243	1	academy	academy	PROPN
abrj-297	243	2	of	of	ADP
abrj-297	243	3	management	management	PROPN
abrj-297	243	4	review	review	NOUN
abrj-297	243	5	,	,	PUNCT
abrj-297	243	6	20(1	20(1	NUM
abrj-297	243	7	)	)	PUNCT
abrj-297	243	8	,	,	PUNCT
abrj-297	243	9	92–117	92–117	PROPN
abrj-297	243	10	.	.	PUNCT
abrj-297	243	11	coles	coles	PROPN
abrj-297	243	12	,	,	PUNCT
abrj-297	243	13	j.l	j.l	PROPN
abrj-297	243	14	.	.	PROPN
abrj-297	243	15	,	,	PUNCT
abrj-297	243	16	daniel	daniel	PROPN
abrj-297	243	17	,	,	PUNCT
abrj-297	243	18	n.d	n.d	PROPN
abrj-297	243	19	.	.	PROPN
abrj-297	243	20	,	,	PUNCT
abrj-297	243	21	&	&	CCONJ
abrj-297	243	22	naveen	naveen	PROPN
abrj-297	243	23	,	,	PUNCT
abrj-297	243	24	l.	l.	PROPN
abrj-297	243	25	(	(	PUNCT
abrj-297	243	26	2008	2008	NUM
abrj-297	243	27	)	)	PUNCT
abrj-297	243	28	.	.	PUNCT
abrj-297	244	1	boards	board	NOUN
abrj-297	244	2	:	:	PUNCT
abrj-297	244	3	does	do	AUX
abrj-297	244	4	one	one	NUM
abrj-297	244	5	size	size	NOUN
abrj-297	244	6	fit	fit	VERB
abrj-297	244	7	all	all	PRON
abrj-297	244	8	?	?	PUNCT
abrj-297	245	1	journal	journal	NOUN
abrj-297	245	2	of	of	ADP
abrj-297	245	3	financial	financial	ADJ
abrj-297	245	4	economics	economic	NOUN
abrj-297	245	5	,	,	PUNCT
abrj-297	245	6	87	87	NUM
abrj-297	245	7	,	,	PUNCT
abrj-297	245	8	329	329	NUM
abrj-297	245	9	-	-	SYM
abrj-297	245	10	356	356	NUM
abrj-297	245	11	.	.	PUNCT
abrj-297	246	1	davis	davis	PROPN
abrj-297	246	2	,	,	PUNCT
abrj-297	246	3	j.	j.	PROPN
abrj-297	246	4	h.	h.	PROPN
abrj-297	246	5	,	,	PUNCT
abrj-297	246	6	shoorman	shoorman	PROPN
abrj-297	246	7	,	,	PUNCT
abrj-297	246	8	f.	f.	PROPN
abrj-297	246	9	d.	d.	PROPN
abrj-297	246	10	,	,	PUNCT
abrj-297	246	11	&	&	CCONJ
abrj-297	246	12	donaldson	donaldson	PROPN
abrj-297	246	13	,	,	PUNCT
abrj-297	246	14	l.	l.	PROPN
abrj-297	246	15	(	(	PUNCT
abrj-297	246	16	1997	1997	NUM
abrj-297	246	17	)	)	PUNCT
abrj-297	246	18	.	.	PUNCT
abrj-297	247	1	toward	toward	ADP
abrj-297	247	2	a	a	DET
abrj-297	247	3	stewardship	stewardship	NOUN
abrj-297	247	4	theory	theory	NOUN
abrj-297	247	5	of	of	ADP
abrj-297	247	6	management	management	NOUN
abrj-297	247	7	.	.	PUNCT
abrj-297	248	1	academy	academy	PROPN
abrj-297	248	2	of	of	ADP
abrj-297	248	3	management	management	PROPN
abrj-297	248	4	review	review	PROPN
abrj-297	248	5	,	,	PUNCT
abrj-297	248	6	22(1	22(1	NUM
abrj-297	248	7	)	)	PUNCT
abrj-297	248	8	,	,	PUNCT
abrj-297	248	9	20–47	20–47	NUM
abrj-297	248	10	.	.	PUNCT
abrj-297	249	1	dechow	dechow	ADJ
abrj-297	249	2	,	,	PUNCT
abrj-297	249	3	p.m.	p.m.	NOUN
abrj-297	249	4	,	,	PUNCT
abrj-297	249	5	richardson	richardson	PROPN
abrj-297	249	6	,	,	PUNCT
abrj-297	249	7	s.a	s.a	PROPN
abrj-297	249	8	.	.	PROPN
abrj-297	249	9	,	,	PUNCT
abrj-297	249	10	&	&	CCONJ
abrj-297	249	11	tuna	tuna	PROPN
abrj-297	249	12	,	,	PUNCT
abrj-297	249	13	i.	i.	PROPN
abrj-297	249	14	(	(	PUNCT
abrj-297	249	15	2003	2003	NUM
abrj-297	249	16	)	)	PUNCT
abrj-297	249	17	.	.	PUNCT
abrj-297	250	1	why	why	SCONJ
abrj-297	250	2	are	be	AUX
abrj-297	250	3	earnings	earning	NOUN
abrj-297	250	4	kinky	kinky	ADJ
abrj-297	250	5	?	?	PUNCT
abrj-297	251	1	an	an	DET
abrj-297	251	2	examination	examination	NOUN
abrj-297	251	3	of	of	ADP
abrj-297	251	4	the	the	DET
abrj-297	251	5	earnings	earning	NOUN
abrj-297	251	6	management	management	NOUN
abrj-297	251	7	explanation	explanation	NOUN
abrj-297	251	8	.	.	PUNCT
abrj-297	252	1	review	review	NOUN
abrj-297	252	2	of	of	ADP
abrj-297	252	3	accounting	accounting	NOUN
abrj-297	252	4	studies	study	NOUN
abrj-297	252	5	,	,	PUNCT
abrj-297	252	6	8	8	NUM
abrj-297	252	7	,	,	PUNCT
abrj-297	252	8	355	355	NUM
abrj-297	252	9	-	-	SYM
abrj-297	252	10	384	384	NUM
abrj-297	252	11	.	.	PUNCT
abrj-297	253	1	dechow	dechow	ADJ
abrj-297	253	2	,	,	PUNCT
abrj-297	253	3	r.	r.	PROPN
abrj-297	253	4	,	,	PUNCT
abrj-297	253	5	sloan	sloan	PROPN
abrj-297	253	6	,	,	PUNCT
abrj-297	253	7	g.	g.	PROPN
abrj-297	253	8	,	,	PUNCT
abrj-297	253	9	&	&	CCONJ
abrj-297	253	10	sweeney	sweeney	PROPN
abrj-297	253	11	,	,	PUNCT
abrj-297	253	12	a.p	a.p	PROPN
abrj-297	253	13	.	.	PROPN
abrj-297	253	14	(	(	PUNCT
abrj-297	253	15	1995	1995	NUM
abrj-297	253	16	)	)	PUNCT
abrj-297	253	17	.	.	PUNCT
abrj-297	254	1	detecting	detect	VERB
abrj-297	254	2	earnings	earning	NOUN
abrj-297	254	3	management	management	NOUN
abrj-297	254	4	.	.	PUNCT
abrj-297	255	1	the	the	DET
abrj-297	255	2	accounting	accounting	NOUN
abrj-297	255	3	review	review	NOUN
abrj-297	255	4	,	,	PUNCT
abrj-297	255	5	70(2	70(2	PROPN
abrj-297	255	6	)	)	PUNCT
abrj-297	255	7	,	,	PUNCT
abrj-297	255	8	193	193	NUM
abrj-297	255	9	-	-	SYM
abrj-297	255	10	225	225	NUM
abrj-297	255	11	.	.	PUNCT
abrj-297	256	1	donaldson	donaldson	PROPN
abrj-297	256	2	,	,	PUNCT
abrj-297	256	3	l.	l.	PROPN
abrj-297	256	4	,	,	PUNCT
abrj-297	256	5	&	&	CCONJ
abrj-297	256	6	davis	davis	PROPN
abrj-297	256	7	,	,	PUNCT
abrj-297	256	8	j.	j.	PROPN
abrj-297	256	9	h.	h.	PROPN
abrj-297	256	10	(	(	PUNCT
abrj-297	256	11	1991	1991	NUM
abrj-297	256	12	)	)	PUNCT
abrj-297	256	13	.	.	PUNCT
abrj-297	257	1	stewardship	stewardship	NOUN
abrj-297	257	2	theory	theory	NOUN
abrj-297	257	3	or	or	CCONJ
abrj-297	257	4	agency	agency	NOUN
abrj-297	257	5	theory	theory	NOUN
abrj-297	257	6	:	:	PUNCT
abrj-297	257	7	ceo	ceo	NOUN
abrj-297	257	8	governance	governance	NOUN
abrj-297	257	9	and	and	CCONJ
abrj-297	257	10	shareholder	shareholder	NOUN
abrj-297	257	11	returns	return	NOUN
abrj-297	257	12	.	.	PUNCT
abrj-297	258	1	australian	australian	ADJ
abrj-297	258	2	journal	journal	NOUN
abrj-297	258	3	of	of	ADP
abrj-297	258	4	management	management	NOUN
abrj-297	258	5	,	,	PUNCT
abrj-297	258	6	16(1	16(1	NUM
abrj-297	258	7	)	)	PUNCT
abrj-297	258	8	,	,	PUNCT
abrj-297	258	9	49–64	49–64	PROPN
abrj-297	258	10	.	.	PUNCT
abrj-297	258	11	dеgеорге	dеgеорге	PROPN
abrj-297	258	12	,	,	PUNCT
abrj-297	258	13	f.	f.	PROPN
abrj-297	258	14	,	,	PUNCT
abrj-297	258	15	раtеl	раtеl	PROPN
abrj-297	258	16	,	,	PUNCT
abrj-297	258	17	j.	j.	PROPN
abrj-297	258	18	,	,	PUNCT
abrj-297	258	19	&	&	CCONJ
abrj-297	258	20	zесkhаusеr	zесkhаusеr	PROPN
abrj-297	258	21	,	,	PUNCT
abrj-297	258	22	r.	r.	PROPN
abrj-297	258	23	(	(	PUNCT
abrj-297	258	24	1999	1999	NUM
abrj-297	258	25	)	)	PUNCT
abrj-297	258	26	.	.	PUNCT
abrj-297	259	1	earnings	earning	NOUN
abrj-297	259	2	management	management	NOUN
abrj-297	259	3	to	to	PART
abrj-297	259	4	exceed	exceed	VERB
abrj-297	259	5	thresholds	threshold	NOUN
abrj-297	259	6	.	.	PUNCT
abrj-297	260	1	the	the	DET
abrj-297	260	2	journal	journal	NOUN
abrj-297	260	3	of	of	ADP
abrj-297	260	4	business	business	NOUN
abrj-297	260	5	,	,	PUNCT
abrj-297	260	6	72(1	72(1	NOUN
abrj-297	260	7	)	)	PUNCT
abrj-297	260	8	,	,	PUNCT
abrj-297	260	9	1	1	NUM
abrj-297	260	10	-	-	SYM
abrj-297	260	11	33	33	NUM
abrj-297	260	12	.	.	PUNCT
abrj-297	261	1	fama	fama	PROPN
abrj-297	261	2	,	,	PUNCT
abrj-297	261	3	e.f	e.f	PROPN
abrj-297	261	4	.	.	PROPN
abrj-297	261	5	,	,	PUNCT
abrj-297	261	6	&	&	CCONJ
abrj-297	261	7	jensen	jensen	PROPN
abrj-297	261	8	,	,	PUNCT
abrj-297	261	9	m.c	m.c	PROPN
abrj-297	261	10	.	.	PROPN
abrj-297	261	11	(	(	PUNCT
abrj-297	261	12	1983	1983	NUM
abrj-297	261	13	)	)	PUNCT
abrj-297	261	14	.	.	PUNCT
abrj-297	262	1	separation	separation	NOUN
abrj-297	262	2	of	of	ADP
abrj-297	262	3	ownership	ownership	NOUN
abrj-297	262	4	and	and	CCONJ
abrj-297	262	5	control	control	NOUN
abrj-297	262	6	.	.	PUNCT
abrj-297	263	1	the	the	DET
abrj-297	263	2	journal	journal	NOUN
abrj-297	263	3	of	of	ADP
abrj-297	263	4	law	law	NOUN
abrj-297	263	5	and	and	CCONJ
abrj-297	263	6	economics	economic	NOUN
abrj-297	263	7	,	,	PUNCT
abrj-297	263	8	15(2	15(2	NUM
abrj-297	263	9	)	)	PUNCT
abrj-297	263	10	,	,	PUNCT
abrj-297	263	11	301	301	NUM
abrj-297	263	12	-	-	SYM
abrj-297	263	13	325	325	NUM
abrj-297	263	14	.	.	PUNCT
abrj-297	264	1	fare	fare	PROPN
abrj-297	264	2	,	,	PUNCT
abrj-297	264	3	r.	r.	PROPN
abrj-297	264	4	,	,	PUNCT
abrj-297	264	5	grosskopf	grosskopf	NOUN
abrj-297	264	6	,	,	PUNCT
abrj-297	264	7	s.	s.	PROPN
abrj-297	264	8	,	,	PUNCT
abrj-297	264	9	&	&	CCONJ
abrj-297	264	10	lovell	lovell	PROPN
abrj-297	264	11	,	,	PUNCT
abrj-297	264	12	c.a.k	c.a.k	PROPN
abrj-297	264	13	.	.	PUNCT
abrj-297	264	14	(	(	PUNCT
abrj-297	264	15	1994	1994	NUM
abrj-297	264	16	)	)	PUNCT
abrj-297	264	17	.	.	PUNCT
abrj-297	265	1	production	production	NOUN
abrj-297	265	2	frontiers	frontier	NOUN
abrj-297	265	3	.	.	PUNCT
abrj-297	266	1	cambridge	cambridge	PROPN
abrj-297	266	2	:	:	PUNCT
abrj-297	266	3	cambridge	cambridge	PROPN
abrj-297	266	4	university	university	PROPN
abrj-297	266	5	press	press	NOUN
abrj-297	266	6	.	.	PUNCT
abrj-297	267	1	farrell	farrell	PROPN
abrj-297	267	2	,	,	PUNCT
abrj-297	267	3	m.j	m.j	PROPN
abrj-297	267	4	.	.	PROPN
abrj-297	267	5	(	(	PUNCT
abrj-297	267	6	1957	1957	NUM
abrj-297	267	7	)	)	PUNCT
abrj-297	267	8	.	.	PUNCT
abrj-297	268	1	the	the	DET
abrj-297	268	2	measurement	measurement	NOUN
abrj-297	268	3	of	of	ADP
abrj-297	268	4	productive	productive	ADJ
abrj-297	268	5	efficiency	efficiency	NOUN
abrj-297	268	6	.	.	PUNCT
abrj-297	269	1	journal	journal	NOUN
abrj-297	269	2	of	of	ADP
abrj-297	269	3	the	the	DET
abrj-297	269	4	royal	royal	ADJ
abrj-297	269	5	statistical	statistical	ADJ
abrj-297	269	6	society	society	NOUN
abrj-297	269	7	series	series	PROPN
abrj-297	269	8	a	a	PRON
abrj-297	269	9	(	(	PUNCT
abrj-297	269	10	general	general	ADJ
abrj-297	269	11	)	)	PUNCT
abrj-297	269	12	,	,	PUNCT
abrj-297	269	13	120(3	120(3	NUM
abrj-297	269	14	)	)	PUNCT
abrj-297	269	15	,	,	PUNCT
abrj-297	269	16	253	253	NUM
abrj-297	269	17	-	-	SYM
abrj-297	269	18	281	281	NUM
abrj-297	269	19	.	.	PUNCT
abrj-297	270	1	doi:10.2307/2343100	doi:10.2307/2343100	PROPN
abrj-297	270	2	.	.	PUNCT
abrj-297	271	1	fathi	fathi	PROPN
abrj-297	271	2	,	,	PUNCT
abrj-297	271	3	j.	j.	PROPN
abrj-297	271	4	(	(	PUNCT
abrj-297	271	5	2013	2013	NUM
abrj-297	271	6	)	)	PUNCT
abrj-297	271	7	.	.	PUNCT
abrj-297	272	1	the	the	DET
abrj-297	272	2	determinants	determinant	NOUN
abrj-297	272	3	of	of	ADP
abrj-297	272	4	the	the	DET
abrj-297	272	5	quality	quality	NOUN
abrj-297	272	6	of	of	ADP
abrj-297	272	7	financial	financial	ADJ
abrj-297	272	8	information	information	NOUN
abrj-297	272	9	disclosed	disclose	VERB
abrj-297	272	10	by	by	ADP
abrj-297	272	11	french	french	ADJ
abrj-297	272	12	listed	list	VERB
abrj-297	272	13	companies	company	NOUN
abrj-297	272	14	.	.	PUNCT
abrj-297	273	1	mediterranean	mediterranean	PROPN
abrj-297	273	2	journal	journal	PROPN
abrj-297	273	3	of	of	ADP
abrj-297	273	4	social	social	ADJ
abrj-297	273	5	sciences	science	NOUN
abrj-297	273	6	,	,	PUNCT
abrj-297	273	7	4(2	4(2	NUM
abrj-297	273	8	)	)	PUNCT
abrj-297	273	9	,	,	PUNCT
abrj-297	273	10	319	319	NUM
abrj-297	273	11	-	-	SYM
abrj-297	273	12	332	332	NUM
abrj-297	273	13	.	.	PUNCT
abrj-297	274	1	freeman	freeman	PROPN
abrj-297	274	2	,	,	PUNCT
abrj-297	274	3	r.	r.	PROPN
abrj-297	274	4	(	(	PUNCT
abrj-297	274	5	1984	1984	NUM
abrj-297	274	6	)	)	PUNCT
abrj-297	274	7	.	.	PUNCT
abrj-297	275	1	strategic	strategic	ADJ
abrj-297	275	2	management	management	NOUN
abrj-297	275	3	:	:	PUNCT
abrj-297	275	4	a	a	DET
abrj-297	275	5	stakeholder	stakeholder	NOUN
abrj-297	275	6	approach	approach	NOUN
abrj-297	275	7	.	.	PUNCT
abrj-297	276	1	boston	boston	PROPN
abrj-297	276	2	:	:	PUNCT
abrj-297	276	3	pitman	pitman	NOUN
abrj-297	276	4	.	.	PUNCT
abrj-297	277	1	glynn	glynn	PROPN
abrj-297	277	2	,	,	PUNCT
abrj-297	277	3	j.	j.	PROPN
abrj-297	277	4	j.	j.	PROPN
abrj-297	277	5	,	,	PUNCT
abrj-297	277	6	&	&	CCONJ
abrj-297	277	7	murphy	murphy	PROPN
abrj-297	277	8	,	,	PUNCT
abrj-297	277	9	m.	m.	NOUN
abrj-297	277	10	p.	p.	PROPN
abrj-297	277	11	(	(	PUNCT
abrj-297	277	12	1996	1996	NUM
abrj-297	277	13	)	)	PUNCT
abrj-297	277	14	.	.	PUNCT
abrj-297	278	1	public	public	ADJ
abrj-297	278	2	management	management	NOUN
abrj-297	278	3	:	:	PUNCT
abrj-297	278	4	failing	fail	VERB
abrj-297	278	5	accountabilities	accountability	NOUN
abrj-297	278	6	and	and	CCONJ
abrj-297	278	7	failing	fail	VERB
abrj-297	278	8	performance	performance	NOUN
abrj-297	278	9	review	review	NOUN
abrj-297	278	10	.	.	PUNCT
abrj-297	279	1	international	international	ADJ
abrj-297	279	2	journal	journal	PROPN
abrj-297	279	3	of	of	ADP
abrj-297	279	4	public	public	ADJ
abrj-297	279	5	sector	sector	NOUN
abrj-297	279	6	management	management	NOUN
abrj-297	279	7	,	,	PUNCT
abrj-297	279	8	9(5/6	9(5/6	NUM
abrj-297	279	9	)	)	PUNCT
abrj-297	279	10	,	,	PUNCT
abrj-297	279	11	125	125	NUM
abrj-297	279	12	-	-	SYM
abrj-297	279	13	137	137	NUM
abrj-297	279	14	.	.	PUNCT
abrj-297	280	1	gunny	gunny	NOUN
abrj-297	280	2	,	,	PUNCT
abrj-297	280	3	k.a	k.a	PROPN
abrj-297	280	4	.	.	PROPN
abrj-297	280	5	(	(	PUNCT
abrj-297	280	6	2005	2005	NUM
abrj-297	280	7	)	)	PUNCT
abrj-297	280	8	.	.	PUNCT
abrj-297	281	1	what	what	PRON
abrj-297	281	2	are	be	AUX
abrj-297	281	3	the	the	DET
abrj-297	281	4	consequences	consequence	NOUN
abrj-297	281	5	of	of	ADP
abrj-297	281	6	real	real	ADJ
abrj-297	281	7	earnings	earning	NOUN
abrj-297	281	8	management	management	NOUN
abrj-297	281	9	?	?	PUNCT
abrj-297	282	1	journal	journal	NOUN
abrj-297	282	2	of	of	ADP
abrj-297	282	3	accounting	accounting	NOUN
abrj-297	282	4	and	and	CCONJ
abrj-297	282	5	economics	economic	NOUN
abrj-297	282	6	,	,	PUNCT
abrj-297	282	7	39(3	39(3	NUM
abrj-297	282	8	)	)	PUNCT
abrj-297	282	9	,	,	PUNCT
abrj-297	282	10	475	475	NUM
abrj-297	282	11	-	-	SYM
abrj-297	282	12	515	515	NUM
abrj-297	282	13	.	.	PUNCT
abrj-297	283	1	healy	healy	PROPN
abrj-297	283	2	,	,	PUNCT
abrj-297	283	3	p.	p.	NOUN
abrj-297	283	4	m.	m.	NOUN
abrj-297	283	5	(	(	PUNCT
abrj-297	283	6	1985	1985	NUM
abrj-297	283	7	)	)	PUNCT
abrj-297	283	8	.	.	PUNCT
abrj-297	284	1	the	the	DET
abrj-297	284	2	effect	effect	NOUN
abrj-297	284	3	of	of	ADP
abrj-297	284	4	bonus	bonus	NOUN
abrj-297	284	5	schemes	scheme	NOUN
abrj-297	284	6	on	on	ADP
abrj-297	284	7	accounting	accounting	NOUN
abrj-297	284	8	decisions	decision	NOUN
abrj-297	284	9	.	.	PUNCT
abrj-297	285	1	journal	journal	NOUN
abrj-297	285	2	of	of	ADP
abrj-297	285	3	accounting	accounting	NOUN
abrj-297	285	4	and	and	CCONJ
abrj-297	285	5	economics	economic	NOUN
abrj-297	285	6	,	,	PUNCT
abrj-297	285	7	7(1	7(1	NUM
abrj-297	285	8	-	-	SYM
abrj-297	285	9	3	3	NUM
abrj-297	285	10	)	)	PUNCT
abrj-297	285	11	,	,	PUNCT
abrj-297	285	12	85–107	85–107	PROPN
abrj-297	285	13	.	.	PUNCT
abrj-297	285	14	healy	healy	PROPN
abrj-297	285	15	,	,	PUNCT
abrj-297	285	16	p.	p.	NOUN
abrj-297	285	17	m.	m.	NOUN
abrj-297	285	18	,	,	PUNCT
abrj-297	285	19	&	&	CCONJ
abrj-297	285	20	wahlen	wahlen	PROPN
abrj-297	285	21	,	,	PUNCT
abrj-297	285	22	j.	j.	PROPN
abrj-297	285	23	m.	m.	PROPN
abrj-297	285	24	(	(	PUNCT
abrj-297	285	25	1999	1999	NUM
abrj-297	285	26	)	)	PUNCT
abrj-297	285	27	.	.	PUNCT
abrj-297	286	1	a	a	DET
abrj-297	286	2	review	review	NOUN
abrj-297	286	3	of	of	ADP
abrj-297	286	4	the	the	DET
abrj-297	286	5	earnings	earning	NOUN
abrj-297	286	6	management	management	NOUN
abrj-297	286	7	literature	literature	NOUN
abrj-297	286	8	and	and	CCONJ
abrj-297	286	9	its	its	PRON
abrj-297	286	10	implications	implication	NOUN
abrj-297	286	11	for	for	ADP
abrj-297	286	12	standard	standard	ADJ
abrj-297	286	13	setting	setting	NOUN
abrj-297	286	14	.	.	PUNCT
abrj-297	287	1	accounting	accounting	NOUN
abrj-297	287	2	horizons	horizon	NOUN
abrj-297	287	3	,	,	PUNCT
abrj-297	287	4	13(4	13(4	NUM
abrj-297	287	5	)	)	PUNCT
abrj-297	287	6	,	,	PUNCT
abrj-297	287	7	365–383	365–383	NUM
abrj-297	287	8	.	.	PUNCT
abrj-297	288	1	hillman	hillman	PROPN
abrj-297	288	2	,	,	PUNCT
abrj-297	288	3	a.	a.	PROPN
abrj-297	288	4	j.	j.	PROPN
abrj-297	288	5	,	,	PUNCT
abrj-297	288	6	cannella	cannella	PROPN
abrj-297	288	7	,	,	PUNCT
abrj-297	288	8	a.	a.	NOUN
abrj-297	288	9	a.	a.	PROPN
abrj-297	288	10	,	,	PUNCT
abrj-297	288	11	&	&	CCONJ
abrj-297	288	12	paetzold	paetzold	PROPN
abrj-297	288	13	,	,	PUNCT
abrj-297	288	14	r.	r.	PROPN
abrj-297	288	15	l.	l.	PROPN
abrj-297	288	16	(	(	PUNCT
abrj-297	288	17	2000	2000	NUM
abrj-297	288	18	)	)	PUNCT
abrj-297	288	19	.	.	PUNCT
abrj-297	289	1	the	the	DET
abrj-297	289	2	resource	resource	NOUN
abrj-297	289	3	dependence	dependence	NOUN
abrj-297	289	4	role	role	NOUN
abrj-297	289	5	of	of	ADP
abrj-297	289	6	corporate	corporate	ADJ
abrj-297	289	7	directors	director	NOUN
abrj-297	289	8	:	:	PUNCT
abrj-297	289	9	strategic	strategic	ADJ
abrj-297	289	10	adaptation	adaptation	NOUN
abrj-297	289	11	of	of	ADP
abrj-297	289	12	board	board	NOUN
abrj-297	289	13	composition	composition	NOUN
abrj-297	289	14	in	in	ADP
abrj-297	289	15	response	response	NOUN
abrj-297	289	16	to	to	ADP
abrj-297	289	17	environmental	environmental	ADJ
abrj-297	289	18	change	change	NOUN
abrj-297	289	19	.	.	PUNCT
abrj-297	290	1	journal	journal	NOUN
abrj-297	290	2	of	of	ADP
abrj-297	290	3	management	management	NOUN
abrj-297	290	4	studies	study	NOUN
abrj-297	290	5	,	,	PUNCT
abrj-297	290	6	37(2	37(2	PRON
abrj-297	290	7	)	)	PUNCT
abrj-297	290	8	,	,	PUNCT
abrj-297	290	9	235–254	235–254	NUM
abrj-297	290	10	.	.	PUNCT
abrj-297	291	1	ho	ho	PROPN
abrj-297	291	2	,	,	PUNCT
abrj-297	291	3	x.	x.	NOUN
abrj-297	291	4	t.	t.	PROPN
abrj-297	291	5	,	,	PUNCT
abrj-297	291	6	et	et	PROPN
abrj-297	291	7	al	al	PROPN
abrj-297	291	8	.	.	PUNCT
abrj-297	291	9	(	(	PUNCT
abrj-297	291	10	2024	2024	NUM
abrj-297	291	11	)	)	PUNCT
abrj-297	291	12	.	.	PUNCT
abrj-297	292	1	corporate	corporate	ADJ
abrj-297	292	2	governance	governance	NOUN
abrj-297	292	3	factors	factor	NOUN
abrj-297	292	4	affecting	affect	VERB
abrj-297	292	5	earnings	earning	NOUN
abrj-297	292	6	management	management	NOUN
abrj-297	292	7	in	in	ADP
abrj-297	292	8	non	non	ADJ
abrj-297	292	9	-	-	ADJ
abrj-297	292	10	financial	financial	ADJ
abrj-297	292	11	firms	firm	NOUN
abrj-297	292	12	listed	list	VERB
abrj-297	292	13	on	on	ADP
abrj-297	292	14	the	the	DET
abrj-297	292	15	vietnam	vietnam	PROPN
abrj-297	292	16	stock	stock	PROPN
abrj-297	292	17	exchange	exchange	PROPN
abrj-297	292	18	.	.	PUNCT
abrj-297	293	1	journal	journal	PROPN
abrj-297	293	2	of	of	ADP
abrj-297	293	3	socio	socio	NOUN
abrj-297	293	4	-	-	PUNCT
abrj-297	293	5	economic	economic	ADJ
abrj-297	293	6	studies	study	NOUN
abrj-297	293	7	,	,	PUNCT
abrj-297	293	8	2	2	NUM
abrj-297	293	9	,	,	PUNCT
abrj-297	293	10	88	88	NUM
abrj-297	293	11	-	-	SYM
abrj-297	293	12	97	97	NUM
abrj-297	293	13	.	.	PUNCT
abrj-297	294	1	jensen	jensen	PROPN
abrj-297	294	2	,	,	PUNCT
abrj-297	294	3	m.c	m.c	PROPN
abrj-297	294	4	.	.	PROPN
abrj-297	294	5	,	,	PUNCT
abrj-297	294	6	&	&	CCONJ
abrj-297	294	7	meckling	meckling	PROPN
abrj-297	294	8	,	,	PUNCT
abrj-297	294	9	w.h	w.h	PROPN
abrj-297	294	10	.	.	PROPN
abrj-297	294	11	(	(	PUNCT
abrj-297	294	12	1976	1976	NUM
abrj-297	294	13	)	)	PUNCT
abrj-297	294	14	.	.	PUNCT
abrj-297	295	1	theory	theory	NOUN
abrj-297	295	2	of	of	ADP
abrj-297	295	3	the	the	DET
abrj-297	295	4	firm	firm	NOUN
abrj-297	295	5	:	:	PUNCT
abrj-297	295	6	managerial	managerial	ADJ
abrj-297	295	7	behavior	behavior	NOUN
abrj-297	295	8	,	,	PUNCT
abrj-297	295	9	agency	agency	NOUN
abrj-297	295	10	costs	cost	NOUN
abrj-297	295	11	and	and	CCONJ
abrj-297	295	12	ownership	ownership	NOUN
abrj-297	295	13	structure	structure	NOUN
abrj-297	295	14	.	.	PUNCT
abrj-297	296	1	journal	journal	NOUN
abrj-297	296	2	of	of	ADP
abrj-297	296	3	financial	financial	ADJ
abrj-297	296	4	economics	economic	NOUN
abrj-297	296	5	,	,	PUNCT
abrj-297	296	6	3(4	3(4	NUM
abrj-297	296	7	)	)	PUNCT
abrj-297	296	8	,	,	PUNCT
abrj-297	296	9	305	305	NUM
abrj-297	296	10	-	-	SYM
abrj-297	296	11	360	360	NUM
abrj-297	296	12	.	.	PUNCT
abrj-297	297	1	jensen	jensen	PROPN
abrj-297	297	2	,	,	PUNCT
abrj-297	297	3	m.c	m.c	PROPN
abrj-297	297	4	.	.	PROPN
abrj-297	297	5	(	(	PUNCT
abrj-297	297	6	1993	1993	NUM
abrj-297	297	7	)	)	PUNCT
abrj-297	297	8	.	.	PUNCT
abrj-297	298	1	the	the	DET
abrj-297	298	2	modern	modern	ADJ
abrj-297	298	3	industrial	industrial	ADJ
abrj-297	298	4	revolution	revolution	NOUN
abrj-297	298	5	,	,	PUNCT
abrj-297	298	6	exit	exit	NOUN
abrj-297	298	7	,	,	PUNCT
abrj-297	298	8	and	and	CCONJ
abrj-297	298	9	the	the	DET
abrj-297	298	10	failure	failure	NOUN
abrj-297	298	11	of	of	ADP
abrj-297	298	12	internal	internal	ADJ
abrj-297	298	13	control	control	NOUN
abrj-297	298	14	systems	system	NOUN
abrj-297	298	15	.	.	PUNCT
abrj-297	299	1	journal	journal	PROPN
abrj-297	299	2	of	of	ADP
abrj-297	299	3	finance	finance	NOUN
abrj-297	299	4	,	,	PUNCT
abrj-297	299	5	48	48	NUM
abrj-297	299	6	,	,	PUNCT
abrj-297	299	7	831–857	831–857	NUM
abrj-297	299	8	.	.	PUNCT
abrj-297	300	1	lindberg	lindberg	PROPN
abrj-297	300	2	,	,	PUNCT
abrj-297	300	3	d.	d.	PROPN
abrj-297	300	4	l.	l.	PROPN
abrj-297	300	5	(	(	PUNCT
abrj-297	300	6	2001	2001	NUM
abrj-297	300	7	)	)	PUNCT
abrj-297	300	8	.	.	PUNCT
abrj-297	301	1	discussion	discussion	NOUN
abrj-297	301	2	of	of	ADP
abrj-297	301	3	the	the	DET
abrj-297	301	4	demand	demand	NOUN
abrj-297	301	5	for	for	ADP
abrj-297	301	6	auditor	auditor	NOUN
abrj-297	301	7	reputation	reputation	NOUN
abrj-297	301	8	across	across	ADP
abrj-297	301	9	international	international	ADJ
abrj-297	301	10	markets	market	NOUN
abrj-297	301	11	for	for	ADP
abrj-297	301	12	audit	audit	NOUN
abrj-297	301	13	services	service	NOUN
abrj-297	301	14	.	.	PUNCT
abrj-297	302	1	the	the	DET
abrj-297	302	2	international	international	ADJ
abrj-297	302	3	journal	journal	NOUN
abrj-297	302	4	of	of	ADP
abrj-297	302	5	accounting	accounting	NOUN
abrj-297	302	6	,	,	PUNCT
abrj-297	302	7	36(4	36(4	NUM
abrj-297	302	8	)	)	PUNCT
abrj-297	302	9	,	,	PUNCT
abrj-297	302	10	429–432	429–432	X
abrj-297	302	11	.	.	PUNCT
abrj-297	302	12	muth	muth	PROPN
abrj-297	302	13	,	,	PUNCT
abrj-297	302	14	m.	m.	NOUN
abrj-297	302	15	,	,	PUNCT
abrj-297	302	16	&	&	CCONJ
abrj-297	302	17	donaldson	donaldson	PROPN
abrj-297	302	18	,	,	PUNCT
abrj-297	302	19	l.	l.	PROPN
abrj-297	302	20	(	(	PUNCT
abrj-297	302	21	1998	1998	NUM
abrj-297	302	22	)	)	PUNCT
abrj-297	302	23	.	.	PUNCT
abrj-297	303	1	stewardship	stewardship	NOUN
abrj-297	303	2	theory	theory	NOUN
abrj-297	303	3	and	and	CCONJ
abrj-297	303	4	board	board	NOUN
abrj-297	303	5	structure	structure	NOUN
abrj-297	303	6	:	:	PUNCT
abrj-297	303	7	a	a	DET
abrj-297	303	8	contingency	contingency	NOUN
abrj-297	303	9	approach	approach	NOUN
abrj-297	303	10	.	.	PUNCT
abrj-297	304	1	corporate	corporate	ADJ
abrj-297	304	2	governance	governance	NOUN
abrj-297	304	3	:	:	PUNCT
abrj-297	304	4	an	an	DET
abrj-297	304	5	international	international	ADJ
abrj-297	304	6	review	review	NOUN
abrj-297	304	7	,	,	PUNCT
abrj-297	304	8	6(1	6(1	NUM
abrj-297	304	9	)	)	PUNCT
abrj-297	304	10	,	,	PUNCT
abrj-297	304	11	5–28	5–28	PROPN
abrj-297	304	12	.	.	PUNCT
abrj-297	305	1	mule	mule	PROPN
abrj-297	305	2	,	,	PUNCT
abrj-297	305	3	r.k	r.k	PROPN
abrj-297	305	4	.	.	PROPN
abrj-297	305	5	,	,	PUNCT
abrj-297	305	6	mukras	mukras	PROPN
abrj-297	305	7	,	,	PUNCT
abrj-297	305	8	m.s	m.s	PROPN
abrj-297	305	9	.	.	PROPN
abrj-297	305	10	,	,	PUNCT
abrj-297	305	11	&	&	CCONJ
abrj-297	305	12	nzioka	nzioka	PROPN
abrj-297	305	13	,	,	PUNCT
abrj-297	305	14	o.m	o.m	PROPN
abrj-297	305	15	.	.	PUNCT
abrj-297	305	16	(	(	PUNCT
abrj-297	305	17	2015	2015	NUM
abrj-297	305	18	)	)	PUNCT
abrj-297	305	19	.	.	PUNCT
abrj-297	306	1	corporate	corporate	ADJ
abrj-297	306	2	size	size	NOUN
abrj-297	306	3	,	,	PUNCT
abrj-297	306	4	profitability	profitability	NOUN
abrj-297	306	5	,	,	PUNCT
abrj-297	306	6	and	and	CCONJ
abrj-297	306	7	market	market	NOUN
abrj-297	306	8	value	value	NOUN
abrj-297	306	9	:	:	PUNCT
abrj-297	306	10	an	an	DET
abrj-297	306	11	econometric	econometric	ADJ
abrj-297	306	12	panel	panel	NOUN
abrj-297	306	13	analysis	analysis	NOUN
abrj-297	306	14	of	of	ADP
abrj-297	306	15	listed	list	VERB
abrj-297	306	16	firms	firm	NOUN
abrj-297	306	17	in	in	ADP
abrj-297	306	18	kenya	kenya	PROPN
abrj-297	306	19	.	.	PUNCT
abrj-297	307	1	european	european	ADJ
abrj-297	307	2	scientific	scientific	ADJ
abrj-297	307	3	journal	journal	NOUN
abrj-297	307	4	,	,	PUNCT
abrj-297	307	5	11(13	11(13	NUM
abrj-297	307	6	)	)	PUNCT
abrj-297	307	7	,	,	PUNCT
abrj-297	307	8	376	376	NUM
abrj-297	307	9	-	-	SYM
abrj-297	307	10	396	396	NUM
abrj-297	307	11	.	.	PUNCT
abrj-297	308	1	nguyen	nguyen	NOUN
abrj-297	308	2	thi	thi	AUX
abrj-297	308	3	hoa	hoa	VERB
abrj-297	308	4	hong	hong	PROPN
abrj-297	308	5	et	et	PROPN
abrj-297	308	6	al	al	PROPN
abrj-297	308	7	.	.	PROPN
abrj-297	309	1	(	(	PUNCT
abrj-297	309	2	2021	2021	NUM
abrj-297	309	3	)	)	PUNCT
abrj-297	309	4	.	.	PUNCT
abrj-297	310	1	the	the	DET
abrj-297	310	2	impact	impact	NOUN
abrj-297	310	3	of	of	ADP
abrj-297	310	4	audit	audit	NOUN
abrj-297	310	5	quality	quality	NOUN
abrj-297	310	6	on	on	ADP
abrj-297	310	7	business	business	NOUN
abrj-297	310	8	performance	performance	NOUN
abrj-297	310	9	in	in	ADP
abrj-297	310	10	listed	list	VERB
abrj-297	310	11	companies	company	NOUN
abrj-297	310	12	in	in	ADP
abrj-297	310	13	vietnam	vietnam	PROPN
abrj-297	310	14	.	.	PUNCT
abrj-297	310	15	journal	journal	PROPN
abrj-297	310	16	of	of	ADP
abrj-297	310	17	economics	economic	NOUN
abrj-297	310	18	and	and	CCONJ
abrj-297	310	19	development	development	NOUN
abrj-297	310	20	,	,	PUNCT
abrj-297	310	21	285(2	285(2	NUM
abrj-297	310	22	)	)	PUNCT
abrj-297	310	23	,	,	PUNCT
abrj-297	310	24	89	89	NUM
abrj-297	310	25	-	-	SYM
abrj-297	310	26	101	101	NUM
abrj-297	310	27	.	.	PUNCT
abrj-297	311	1	parmar	parmar	PROPN
abrj-297	311	2	,	,	PUNCT
abrj-297	311	3	b.	b.	PROPN
abrj-297	311	4	l.	l.	PROPN
abrj-297	311	5	,	,	PUNCT
abrj-297	311	6	freeman	freeman	PROPN
abrj-297	311	7	,	,	PUNCT
abrj-297	311	8	r.	r.	PROPN
abrj-297	311	9	e.	e.	PROPN
abrj-297	311	10	,	,	PUNCT
abrj-297	311	11	harrison	harrison	PROPN
abrj-297	311	12	,	,	PUNCT
abrj-297	311	13	j.	j.	PROPN
abrj-297	311	14	s.	s.	PROPN
abrj-297	311	15	,	,	PUNCT
abrj-297	311	16	wicks	wick	NOUN
abrj-297	311	17	,	,	PUNCT
abrj-297	311	18	a.	a.	PROPN
abrj-297	311	19	c.	c.	PROPN
abrj-297	311	20	,	,	PUNCT
abrj-297	311	21	purnell	purnell	PROPN
abrj-297	311	22	,	,	PUNCT
abrj-297	311	23	l.	l.	PROPN
abrj-297	311	24	,	,	PUNCT
abrj-297	311	25	&	&	CCONJ
abrj-297	311	26	de	de	PROPN
abrj-297	311	27	colle	colle	PROPN
abrj-297	311	28	,	,	PUNCT
abrj-297	311	29	s.	s.	PROPN
abrj-297	311	30	(	(	PUNCT
abrj-297	311	31	2010	2010	NUM
abrj-297	311	32	)	)	PUNCT
abrj-297	311	33	.	.	PUNCT
abrj-297	312	1	stakeholder	stakeholder	PROPN
abrj-297	312	2	theory	theory	NOUN
abrj-297	312	3	:	:	PUNCT
abrj-297	312	4	the	the	DET
abrj-297	312	5	state	state	NOUN
abrj-297	312	6	of	of	ADP
abrj-297	312	7	the	the	DET
abrj-297	312	8	art	art	NOUN
abrj-297	312	9	.	.	PUNCT
abrj-297	313	1	academy	academy	PROPN
abrj-297	313	2	of	of	ADP
abrj-297	313	3	management	management	NOUN
abrj-297	313	4	annals	annal	NOUN
abrj-297	313	5	,	,	PUNCT
abrj-297	313	6	4(1	4(1	NOUN
abrj-297	313	7	)	)	PUNCT
abrj-297	313	8	,	,	PUNCT
abrj-297	313	9	403–445	403–445	NUM
abrj-297	313	10	.	.	PUNCT
abrj-297	314	1	phan	phan	PROPN
abrj-297	314	2	bui	bui	PROPN
abrj-297	314	3	gia	gia	PROPN
abrj-297	314	4	thuy	thuy	PROPN
abrj-297	314	5	,	,	PUNCT
abrj-297	314	6	tran	tran	PROPN
abrj-297	314	7	duc	duc	PROPN
abrj-297	314	8	tai	tai	PROPN
abrj-297	314	9	,	,	PUNCT
abrj-297	314	10	&	&	CCONJ
abrj-297	314	11	tran	tran	PROPN
abrj-297	314	12	thi	thi	PROPN
abrj-297	314	13	tu	tu	PROPN
abrj-297	314	14	anh	anh	PROPN
abrj-297	314	15	(	(	PUNCT
abrj-297	314	16	2017	2017	NUM
abrj-297	314	17	)	)	PUNCT
abrj-297	314	18	.	.	PUNCT
abrj-297	315	1	the	the	DET
abrj-297	315	2	impact	impact	NOUN
abrj-297	315	3	of	of	ADP
abrj-297	315	4	ceo	ceo	NOUN
abrj-297	315	5	characteristics	characteristic	NOUN
abrj-297	315	6	on	on	ADP
abrj-297	315	7	business	business	NOUN
abrj-297	315	8	performance	performance	NOUN
abrj-297	315	9	.	.	PUNCT
abrj-297	316	1	journal	journal	NOUN
abrj-297	316	2	of	of	ADP
abrj-297	316	3	science	science	NOUN
abrj-297	316	4	,	,	PUNCT
abrj-297	316	5	ho	ho	PROPN
abrj-297	316	6	chi	chi	PROPN
abrj-297	316	7	minh	minh	PROPN
abrj-297	316	8	city	city	PROPN
abrj-297	316	9	open	open	PROPN
abrj-297	316	10	university	university	NOUN
abrj-297	316	11	,	,	PUNCT
abrj-297	316	12	55(4	55(4	NUM
abrj-297	316	13	)	)	PUNCT
abrj-297	316	14	.	.	PUNCT
abrj-297	317	1	quyen	quyen	NOUN
abrj-297	317	2	,	,	PUNCT
abrj-297	317	3	n.d	n.d	PROPN
abrj-297	317	4	.	.	PROPN
abrj-297	317	5	,	,	PUNCT
abrj-297	317	6	&	&	CCONJ
abrj-297	317	7	hoang	hoang	PROPN
abrj-297	317	8	,	,	PUNCT
abrj-297	317	9	t.q	t.q	PROPN
abrj-297	317	10	.	.	PROPN
abrj-297	317	11	(	(	PUNCT
abrj-297	317	12	2018	2018	NUM
abrj-297	317	13	)	)	PUNCT
abrj-297	317	14	.	.	PUNCT
abrj-297	318	1	earnings	earning	NOUN
abrj-297	318	2	management	management	NOUN
abrj-297	318	3	behavior	behavior	NOUN
abrj-297	318	4	and	and	CCONJ
abrj-297	318	5	business	business	NOUN
abrj-297	318	6	performance	performance	NOUN
abrj-297	318	7	of	of	ADP
abrj-297	318	8	listed	list	VERB
abrj-297	318	9	companies	company	NOUN
abrj-297	318	10	on	on	ADP
abrj-297	318	11	the	the	DET
abrj-297	318	12	vietnamese	vietnamese	ADJ
abrj-297	318	13	stock	stock	NOUN
abrj-297	318	14	market	market	NOUN
abrj-297	318	15	.	.	PUNCT
abrj-297	319	1	journal	journal	PROPN
abrj-297	319	2	of	of	ADP
abrj-297	319	3	international	international	ADJ
abrj-297	319	4	economics	economic	NOUN
abrj-297	319	5	,	,	PUNCT
abrj-297	319	6	no	no	INTJ
abrj-297	319	7	.	.	NOUN
abrj-297	319	8	99	99	NUM
abrj-297	319	9	.	.	X
abrj-297	320	1	schipper	schipper	PROPN
abrj-297	320	2	,	,	PUNCT
abrj-297	320	3	k.	k.	PROPN
abrj-297	320	4	(	(	PUNCT
abrj-297	320	5	1989	1989	NUM
abrj-297	320	6	)	)	PUNCT
abrj-297	320	7	.	.	PUNCT
abrj-297	321	1	commentary	commentary	NOUN
abrj-297	321	2	on	on	ADP
abrj-297	321	3	earnings	earning	NOUN
abrj-297	321	4	management	management	NOUN
abrj-297	321	5	.	.	PUNCT
abrj-297	322	1	accounting	accounting	NOUN
abrj-297	322	2	horizons	horizon	NOUN
abrj-297	322	3	,	,	PUNCT
abrj-297	322	4	3(4	3(4	NUM
abrj-297	322	5	,	,	PUNCT
abrj-297	322	6	5	5	NUM
abrj-297	322	7	)	)	PUNCT
abrj-297	322	8	,	,	PUNCT
abrj-297	322	9	91	91	NUM
abrj-297	322	10	-	-	SYM
abrj-297	322	11	102	102	NUM
abrj-297	322	12	.	.	PUNCT
abrj-297	323	1	stout	stout	PROPN
abrj-297	323	2	,	,	PUNCT
abrj-297	323	3	l.	l.	PROPN
abrj-297	323	4	a.	a.	PROPN
abrj-297	323	5	(	(	PUNCT
abrj-297	323	6	2013	2013	NUM
abrj-297	323	7	)	)	PUNCT
abrj-297	323	8	.	.	PUNCT
abrj-297	324	1	on	on	ADP
abrj-297	324	2	the	the	DET
abrj-297	324	3	rise	rise	NOUN
abrj-297	324	4	of	of	ADP
abrj-297	324	5	shareholder	shareholder	NOUN
abrj-297	324	6	primacy	primacy	NOUN
abrj-297	324	7	,	,	PUNCT
abrj-297	324	8	signs	sign	NOUN
abrj-297	324	9	of	of	ADP
abrj-297	324	10	its	its	PRON
abrj-297	324	11	fall	fall	NOUN
abrj-297	324	12	,	,	PUNCT
abrj-297	324	13	and	and	CCONJ
abrj-297	324	14	the	the	DET
abrj-297	324	15	return	return	NOUN
abrj-297	324	16	of	of	ADP
abrj-297	324	17	managerialism	managerialism	NOUN
abrj-297	324	18	(	(	PUNCT
abrj-297	324	19	in	in	ADP
abrj-297	324	20	the	the	DET
abrj-297	324	21	closet	closet	NOUN
abrj-297	324	22	)	)	PUNCT
abrj-297	324	23	.	.	PUNCT
abrj-297	325	1	seattle	seattle	PROPN
abrj-297	325	2	university	university	PROPN
abrj-297	325	3	law	law	PROPN
abrj-297	325	4	review	review	NOUN
abrj-297	325	5	,	,	PUNCT
abrj-297	325	6	36	36	NUM
abrj-297	325	7	,	,	PUNCT
abrj-297	325	8	1169–1185	1169–1185	NUM
abrj-297	325	9	.	.	PUNCT
abrj-297	326	1	sundaramurthy	sundaramurthy	ADJ
abrj-297	326	2	,	,	PUNCT
abrj-297	326	3	c.	c.	PROPN
abrj-297	326	4	,	,	PUNCT
abrj-297	326	5	&	&	CCONJ
abrj-297	326	6	lewis	lewis	PROPN
abrj-297	326	7	,	,	PUNCT
abrj-297	326	8	m.	m.	NOUN
abrj-297	326	9	l.	l.	PROPN
abrj-297	326	10	(	(	PUNCT
abrj-297	326	11	2003	2003	NUM
abrj-297	326	12	)	)	PUNCT
abrj-297	326	13	.	.	PUNCT
abrj-297	327	1	control	control	NOUN
abrj-297	327	2	and	and	CCONJ
abrj-297	327	3	collaboration	collaboration	NOUN
abrj-297	327	4	:	:	PUNCT
abrj-297	327	5	paradoxes	paradox	NOUN
abrj-297	327	6	of	of	ADP
abrj-297	327	7	governance	governance	NOUN
abrj-297	327	8	.	.	PUNCT
abrj-297	328	1	the	the	DET
abrj-297	328	2	academy	academy	PROPN
abrj-297	328	3	of	of	ADP
abrj-297	328	4	management	management	PROPN
abrj-297	328	5	review	review	PROPN
abrj-297	328	6	,	,	PUNCT
abrj-297	328	7	28(3	28(3	NUM
abrj-297	328	8	)	)	PUNCT
abrj-297	328	9	,	,	PUNCT
abrj-297	328	10	397–415	397–415	NUM
abrj-297	328	11	.	.	PUNCT
abrj-297	329	1	thuy	thuy	PROPN
abrj-297	329	2	,	,	PUNCT
abrj-297	329	3	n.t.t	n.t.t	PROPN
abrj-297	329	4	.	.	PROPN
abrj-297	329	5	,	,	PUNCT
abrj-297	329	6	&	&	CCONJ
abrj-297	329	7	thuan	thuan	PROPN
abrj-297	329	8	,	,	PUNCT
abrj-297	329	9	n.v	n.v	PROPN
abrj-297	329	10	.	.	PROPN
abrj-297	329	11	(	(	PUNCT
abrj-297	329	12	2021	2021	NUM
abrj-297	329	13	)	)	PUNCT
abrj-297	329	14	.	.	PUNCT
abrj-297	330	1	the	the	DET
abrj-297	330	2	impact	impact	NOUN
abrj-297	330	3	of	of	ADP
abrj-297	330	4	corporate	corporate	ADJ
abrj-297	330	5	governance	governance	NOUN
abrj-297	330	6	on	on	ADP
abrj-297	330	7	business	business	NOUN
abrj-297	330	8	performance	performance	NOUN
abrj-297	330	9	:	:	PUNCT
abrj-297	330	10	empirical	empirical	ADJ
abrj-297	330	11	research	research	NOUN
abrj-297	330	12	from	from	ADP
abrj-297	330	13	listed	list	VERB
abrj-297	330	14	companies	company	NOUN
abrj-297	330	15	on	on	ADP
abrj-297	330	16	the	the	DET
abrj-297	330	17	vietnamese	vietnamese	ADJ
abrj-297	330	18	stock	stock	NOUN
abrj-297	330	19	market	market	NOUN
abrj-297	330	20	.	.	PUNCT
abrj-297	331	1	journal	journal	NOUN
abrj-297	331	2	of	of	ADP
abrj-297	331	3	finance	finance	NOUN
abrj-297	331	4	marketing	marketing	NOUN
abrj-297	331	5	research	research	NOUN
abrj-297	331	6	,	,	PUNCT
abrj-297	331	7	(	(	PUNCT
abrj-297	331	8	62	62	NUM
abrj-297	331	9	)	)	PUNCT
abrj-297	331	10	.	.	PUNCT
abrj-297	332	1	https://doi.org/10.52932/jfm.vi62.141	https://doi.org/10.52932/jfm.vi62.141	NOUN