id	sid	tid	token	lemma	pos
abrj-450	1	1	101	101	NUM
abrj-450	1	2	©	©	PROPN
abrj-450	1	3	2025	2025	NUM
abrj-450	1	4	by	by	ADP
abrj-450	1	5	the	the	DET
abrj-450	1	6	authors	author	NOUN
abrj-450	1	7	;	;	PUNCT
abrj-450	1	8	licensee	licensee	NOUN
abrj-450	1	9	eastern	eastern	ADJ
abrj-450	1	10	centre	centre	NOUN
abrj-450	1	11	of	of	ADP
abrj-450	1	12	science	science	NOUN
abrj-450	1	13	and	and	CCONJ
abrj-450	1	14	education	education	NOUN
abrj-450	1	15	,	,	PUNCT
abrj-450	1	16	usa	usa	PROPN
abrj-450	1	17	asian	asian	PROPN
abrj-450	1	18	business	business	PROPN
abrj-450	1	19	research	research	PROPN
abrj-450	1	20	journal	journal	PROPN
abrj-450	1	21	vol	vol	NOUN
abrj-450	1	22	.	.	PROPN
abrj-450	2	1	10	10	NUM
abrj-450	2	2	,	,	PUNCT
abrj-450	2	3	no	no	INTJ
abrj-450	2	4	.	.	NOUN
abrj-450	2	5	5	5	NUM
abrj-450	2	6	,	,	PUNCT
abrj-450	2	7	101	101	NUM
abrj-450	2	8	-	-	SYM
abrj-450	2	9	105	105	NUM
abrj-450	2	10	,	,	PUNCT
abrj-450	2	11	2025	2025	NUM
abrj-450	2	12	issn	issn	NOUN
abrj-450	2	13	:	:	PUNCT
abrj-450	2	14	2576	2576	NUM
abrj-450	2	15	-	-	SYM
abrj-450	2	16	6759	6759	NUM
abrj-450	2	17	doi	doi	NOUN
abrj-450	2	18	:	:	PUNCT
abrj-450	2	19	10.55220/25766759.450	10.55220/25766759.450	NUM
abrj-450	2	20	©	©	ADP
abrj-450	2	21	2025	2025	NUM
abrj-450	2	22	by	by	ADP
abrj-450	2	23	the	the	DET
abrj-450	2	24	authors	author	NOUN
abrj-450	2	25	;	;	PUNCT
abrj-450	2	26	licensee	licensee	NOUN
abrj-450	2	27	eastern	eastern	ADJ
abrj-450	2	28	centre	centre	NOUN
abrj-450	2	29	of	of	ADP
abrj-450	2	30	science	science	NOUN
abrj-450	2	31	and	and	CCONJ
abrj-450	2	32	education	education	NOUN
abrj-450	2	33	,	,	PUNCT
abrj-450	2	34	usa	usa	PROPN
abrj-450	2	35	institutional	institutional	ADJ
abrj-450	2	36	ownership	ownership	NOUN
abrj-450	2	37	,	,	PUNCT
abrj-450	2	38	external	external	ADJ
abrj-450	2	39	auditor	auditor	NOUN
abrj-450	2	40	reputation	reputation	NOUN
abrj-450	2	41	,	,	PUNCT
abrj-450	2	42	and	and	CCONJ
abrj-450	2	43	income	income	NOUN
abrj-450	2	44	smoothing	smoothing	NOUN
abrj-450	2	45	:	:	PUNCT
abrj-450	2	46	evidence	evidence	NOUN
abrj-450	2	47	from	from	ADP
abrj-450	2	48	indonesia	indonesia	PROPN
abrj-450	2	49	sinta	sinta	PROPN
abrj-450	2	50	setiana1	setiana1	PROPN
abrj-450	3	1			PROPN
abrj-450	3	2	i	i	PRON
abrj-450	3	3	nyoman	nyoman	VERB
abrj-450	3	4	agus	agus	PROPN
abrj-450	3	5	wijaya2	wijaya2	PROPN
abrj-450	4	1	hansel	hansel	PROPN
abrj-450	4	2	octavius	octavius	PROPN
abrj-450	4	3	rinaldy3	rinaldy3	PROPN
abrj-450	4	4	1,2,3undergraduate	1,2,3undergraduate	NUM
abrj-450	4	5	accounting	accounting	PROPN
abrj-450	4	6	department	department	NOUN
abrj-450	4	7	,	,	PUNCT
abrj-450	4	8	law	law	NOUN
abrj-450	4	9	and	and	CCONJ
abrj-450	4	10	digital	digital	ADJ
abrj-450	4	11	business	business	NOUN
abrj-450	4	12	faculty	faculty	NOUN
abrj-450	4	13	,	,	PUNCT
abrj-450	4	14	maranatha	maranatha	PROPN
abrj-450	4	15	christian	christian	PROPN
abrj-450	4	16	university	university	PROPN
abrj-450	4	17	,	,	PUNCT
abrj-450	4	18	bandung	bandung	PROPN
abrj-450	4	19	,	,	PUNCT
abrj-450	4	20	indonesia	indonesia	PROPN
abrj-450	4	21	.	.	PUNCT
abrj-450	4	22	email	email	NOUN
abrj-450	4	23	:	:	PUNCT
abrj-450	4	24	sinta.setiana@eco.maranatha.edu	sinta.setiana@eco.maranatha.edu	NUM
abrj-450	4	25	email	email	NOUN
abrj-450	4	26	:	:	PUNCT
abrj-450	4	27	aguswijaya.inyoman@gmail.com	aguswijaya.inyoman@gmail.com	X
abrj-450	4	28	email	email	NOUN
abrj-450	4	29	:	:	PUNCT
abrj-450	4	30	hanseloctavius88@gmail.com	hanseloctavius88@gmail.com	X
abrj-450	4	31	(	(	PUNCT
abrj-450	4	32			PROPN
abrj-450	4	33	corresponding	correspond	VERB
abrj-450	4	34	author	author	NOUN
abrj-450	4	35	)	)	PUNCT
abrj-450	4	36	abstract	abstract	ADV
abrj-450	4	37	this	this	DET
abrj-450	4	38	study	study	NOUN
abrj-450	4	39	investigates	investigate	VERB
abrj-450	4	40	how	how	SCONJ
abrj-450	4	41	institutional	institutional	ADJ
abrj-450	4	42	ownership	ownership	NOUN
abrj-450	4	43	and	and	CCONJ
abrj-450	4	44	external	external	ADJ
abrj-450	4	45	auditor	auditor	NOUN
abrj-450	4	46	reputation	reputation	NOUN
abrj-450	4	47	affect	affect	VERB
abrj-450	4	48	the	the	DET
abrj-450	4	49	income	income	NOUN
abrj-450	4	50	smoothing	smoothing	NOUN
abrj-450	4	51	of	of	ADP
abrj-450	4	52	the	the	DET
abrj-450	4	53	lq45	lq45	PROPN
abrj-450	4	54	index	index	NOUN
abrj-450	4	55	non	non	ADJ
abrj-450	4	56	-	-	ADJ
abrj-450	4	57	financial	financial	ADJ
abrj-450	4	58	firms	firm	NOUN
abrj-450	4	59	with	with	ADP
abrj-450	4	60	firm	firm	ADJ
abrj-450	4	61	size	size	NOUN
abrj-450	4	62	as	as	ADP
abrj-450	4	63	the	the	DET
abrj-450	4	64	control	control	NOUN
abrj-450	4	65	variable	variable	NOUN
abrj-450	4	66	.	.	PUNCT
abrj-450	5	1	because	because	SCONJ
abrj-450	5	2	of	of	ADP
abrj-450	5	3	the	the	DET
abrj-450	5	4	consistency	consistency	NOUN
abrj-450	5	5	of	of	ADP
abrj-450	5	6	the	the	DET
abrj-450	5	7	companies	company	NOUN
abrj-450	5	8	shaping	shape	VERB
abrj-450	5	9	this	this	DET
abrj-450	5	10	index	index	NOUN
abrj-450	5	11	between	between	ADP
abrj-450	5	12	2017	2017	NUM
abrj-450	5	13	and	and	CCONJ
abrj-450	5	14	2022	2022	NUM
abrj-450	5	15	,	,	PUNCT
abrj-450	5	16	this	this	DET
abrj-450	5	17	study	study	NOUN
abrj-450	5	18	utilizes	utilize	VERB
abrj-450	5	19	the	the	DET
abrj-450	5	20	population	population	NOUN
abrj-450	5	21	and	and	CCONJ
abrj-450	5	22	samples	sample	NOUN
abrj-450	5	23	of	of	ADP
abrj-450	5	24	18	18	NUM
abrj-450	5	25	and	and	CCONJ
abrj-450	5	26	15	15	NUM
abrj-450	5	27	as	as	ADP
abrj-450	5	28	the	the	DET
abrj-450	5	29	total	total	NOUN
abrj-450	5	30	.	.	PUNCT
abrj-450	6	1	then	then	ADV
abrj-450	6	2	,	,	PUNCT
abrj-450	6	3	this	this	DET
abrj-450	6	4	investigation	investigation	NOUN
abrj-450	6	5	applies	apply	VERB
abrj-450	6	6	the	the	DET
abrj-450	6	7	multiple	multiple	ADJ
abrj-450	6	8	regression	regression	NOUN
abrj-450	6	9	model	model	NOUN
abrj-450	6	10	to	to	PART
abrj-450	6	11	analyze	analyze	VERB
abrj-450	6	12	the	the	DET
abrj-450	6	13	data	datum	NOUN
abrj-450	6	14	.	.	PUNCT
abrj-450	7	1	based	base	VERB
abrj-450	7	2	on	on	ADP
abrj-450	7	3	the	the	DET
abrj-450	7	4	statistical	statistical	ADJ
abrj-450	7	5	testing	testing	NOUN
abrj-450	7	6	outcome	outcome	NOUN
abrj-450	7	7	,	,	PUNCT
abrj-450	7	8	this	this	DET
abrj-450	7	9	study	study	NOUN
abrj-450	7	10	infers	infer	VERB
abrj-450	7	11	the	the	DET
abrj-450	7	12	negative	negative	ADJ
abrj-450	7	13	tendency	tendency	NOUN
abrj-450	7	14	of	of	ADP
abrj-450	7	15	institutional	institutional	ADJ
abrj-450	7	16	ownership	ownership	NOUN
abrj-450	7	17	and	and	CCONJ
abrj-450	7	18	external	external	ADJ
abrj-450	7	19	auditor	auditor	NOUN
abrj-450	7	20	reputation	reputation	NOUN
abrj-450	7	21	toward	toward	ADP
abrj-450	7	22	income	income	NOUN
abrj-450	7	23	smoothing	smoothing	NOUN
abrj-450	7	24	.	.	PUNCT
abrj-450	8	1	it	it	PRON
abrj-450	8	2	indicates	indicate	VERB
abrj-450	8	3	that	that	SCONJ
abrj-450	8	4	institutions	institution	NOUN
abrj-450	8	5	and	and	CCONJ
abrj-450	8	6	reputable	reputable	ADJ
abrj-450	8	7	external	external	ADJ
abrj-450	8	8	auditors	auditor	NOUN
abrj-450	8	9	can	can	AUX
abrj-450	8	10	cut	cut	VERB
abrj-450	8	11	this	this	DET
abrj-450	8	12	earning	earn	VERB
abrj-450	8	13	smoothing	smoothing	NOUN
abrj-450	8	14	.	.	PUNCT
abrj-450	9	1	hence	hence	ADV
abrj-450	9	2	,	,	PUNCT
abrj-450	9	3	it	it	PRON
abrj-450	9	4	practially	practially	ADV
abrj-450	9	5	suggests	suggest	VERB
abrj-450	9	6	that	that	SCONJ
abrj-450	9	7	the	the	DET
abrj-450	9	8	company	company	NOUN
abrj-450	9	9	should	should	AUX
abrj-450	9	10	utilize	utilize	VERB
abrj-450	9	11	the	the	DET
abrj-450	9	12	big	big	ADJ
abrj-450	9	13	four	four	NUM
abrj-450	9	14	auditor	auditor	NOUN
abrj-450	9	15	to	to	PART
abrj-450	9	16	overcome	overcome	VERB
abrj-450	9	17	this	this	DET
abrj-450	9	18	smoothing	smoothing	NOUN
abrj-450	9	19	,	,	PUNCT
abrj-450	9	20	leading	lead	VERB
abrj-450	9	21	to	to	ADP
abrj-450	9	22	the	the	DET
abrj-450	9	23	trust	trust	NOUN
abrj-450	9	24	of	of	ADP
abrj-450	9	25	public	public	ADJ
abrj-450	9	26	shareholders	shareholder	NOUN
abrj-450	9	27	to	to	PART
abrj-450	9	28	buy	buy	VERB
abrj-450	9	29	the	the	DET
abrj-450	9	30	stocks	stock	NOUN
abrj-450	9	31	.	.	PUNCT
abrj-450	10	1	also	also	ADV
abrj-450	10	2	,	,	PUNCT
abrj-450	10	3	these	these	DET
abrj-450	10	4	shareholders	shareholder	NOUN
abrj-450	10	5	should	should	AUX
abrj-450	10	6	select	select	VERB
abrj-450	10	7	companies	company	NOUN
abrj-450	10	8	with	with	ADP
abrj-450	10	9	a	a	DET
abrj-450	10	10	high	high	ADJ
abrj-450	10	11	share	share	NOUN
abrj-450	10	12	portion	portion	NOUN
abrj-450	10	13	of	of	ADP
abrj-450	10	14	institutions	institution	NOUN
abrj-450	10	15	to	to	PART
abrj-450	10	16	obtain	obtain	VERB
abrj-450	10	17	trusted	trusted	ADJ
abrj-450	10	18	earning	earn	VERB
abrj-450	10	19	reporting	reporting	NOUN
abrj-450	10	20	.	.	PUNCT
abrj-450	11	1	keywords	keyword	NOUN
abrj-450	11	2	:	:	PUNCT
abrj-450	11	3	earnings	earning	NOUN
abrj-450	11	4	management	management	NOUN
abrj-450	11	5	,	,	PUNCT
abrj-450	11	6	external	external	ADJ
abrj-450	11	7	auditor	auditor	NOUN
abrj-450	11	8	reputation	reputation	NOUN
abrj-450	11	9	,	,	PUNCT
abrj-450	11	10	income	income	NOUN
abrj-450	11	11	smoothing	smoothing	NOUN
abrj-450	11	12	,	,	PUNCT
abrj-450	11	13	institutional	institutional	ADJ
abrj-450	11	14	possession	possession	NOUN
abrj-450	11	15	.	.	PUNCT
abrj-450	12	1	1	1	X
abrj-450	12	2	.	.	X
abrj-450	12	3	introduction	introduction	NOUN
abrj-450	12	4	for	for	ADP
abrj-450	12	5	companies	company	NOUN
abrj-450	12	6	listed	list	VERB
abrj-450	12	7	on	on	ADP
abrj-450	12	8	the	the	DET
abrj-450	12	9	capital	capital	NOUN
abrj-450	12	10	market	market	NOUN
abrj-450	12	11	,	,	PUNCT
abrj-450	12	12	their	their	PRON
abrj-450	12	13	managers	manager	NOUN
abrj-450	12	14	focus	focus	VERB
abrj-450	12	15	no	no	ADV
abrj-450	12	16	longer	long	ADV
abrj-450	12	17	on	on	ADP
abrj-450	12	18	achieving	achieve	VERB
abrj-450	12	19	profits	profit	NOUN
abrj-450	12	20	but	but	CCONJ
abrj-450	12	21	on	on	ADP
abrj-450	12	22	the	the	DET
abrj-450	12	23	value	value	NOUN
abrj-450	12	24	of	of	ADP
abrj-450	12	25	the	the	DET
abrj-450	12	26	company	company	NOUN
abrj-450	12	27	they	they	PRON
abrj-450	12	28	manage	manage	VERB
abrj-450	12	29	,	,	PUNCT
abrj-450	12	30	i.e.	i.e.	X
abrj-450	12	31	,	,	PUNCT
abrj-450	12	32	the	the	DET
abrj-450	12	33	share	share	NOUN
abrj-450	12	34	price	price	NOUN
abrj-450	12	35	,	,	PUNCT
abrj-450	12	36	which	which	PRON
abrj-450	12	37	reflects	reflect	VERB
abrj-450	12	38	shareholder	shareholder	NOUN
abrj-450	12	39	welfare	welfare	NOUN
abrj-450	12	40	(	(	PUNCT
abrj-450	12	41	hanafi	hanafi	NOUN
abrj-450	12	42	,	,	PUNCT
abrj-450	12	43	2016	2016	NUM
abrj-450	12	44	)	)	PUNCT
abrj-450	12	45	.	.	PUNCT
abrj-450	13	1	however	however	ADV
abrj-450	13	2	,	,	PUNCT
abrj-450	13	3	several	several	ADJ
abrj-450	13	4	previous	previous	ADJ
abrj-450	13	5	researchers	researcher	NOUN
abrj-450	13	6	believe	believe	VERB
abrj-450	13	7	that	that	SCONJ
abrj-450	13	8	share	share	NOUN
abrj-450	13	9	prices	price	NOUN
abrj-450	13	10	are	be	AUX
abrj-450	13	11	influenced	influence	VERB
abrj-450	13	12	by	by	ADP
abrj-450	13	13	the	the	DET
abrj-450	13	14	firm	firm	ADJ
abrj-450	13	15	ability	ability	NOUN
abrj-450	13	16	to	to	PART
abrj-450	13	17	generate	generate	VERB
abrj-450	13	18	profits	profit	NOUN
abrj-450	13	19	(	(	PUNCT
abrj-450	13	20	akhmadi	akhmadi	NOUN
abrj-450	13	21	&	&	CCONJ
abrj-450	13	22	januarsi	januarsi	NOUN
abrj-450	13	23	,	,	PUNCT
abrj-450	13	24	2021	2021	NUM
abrj-450	13	25	;	;	PUNCT
abrj-450	13	26	al	al	PROPN
abrj-450	13	27	-	-	PUNCT
abrj-450	13	28	tamimi	tamimi	PROPN
abrj-450	13	29	et	et	PROPN
abrj-450	13	30	al	al	PROPN
abrj-450	13	31	.	.	PROPN
abrj-450	13	32	,	,	PUNCT
abrj-450	13	33	2011	2011	NUM
abrj-450	13	34	;	;	PUNCT
abrj-450	13	35	arisanty	arisanty	ADJ
abrj-450	13	36	&	&	CCONJ
abrj-450	13	37	riyanto	riyanto	NOUN
abrj-450	13	38	,	,	PUNCT
abrj-450	13	39	2022	2022	NUM
abrj-450	13	40	;	;	PUNCT
abrj-450	13	41	awalakki	awalakki	PROPN
abrj-450	13	42	&	&	CCONJ
abrj-450	13	43	h.n	h.n	PROPN
abrj-450	13	44	.	.	PROPN
abrj-450	13	45	,	,	PUNCT
abrj-450	13	46	2021	2021	NUM
abrj-450	13	47	;	;	PUNCT
abrj-450	13	48	dang	dang	INTJ
abrj-450	13	49	et	et	PROPN
abrj-450	13	50	al	al	PROPN
abrj-450	13	51	.	.	PROPN
abrj-450	13	52	,	,	PUNCT
abrj-450	13	53	2018	2018	NUM
abrj-450	13	54	;	;	PUNCT
abrj-450	13	55	muniroh	muniroh	NOUN
abrj-450	13	56	&	&	CCONJ
abrj-450	13	57	yuliati	yuliati	NOUN
abrj-450	13	58	,	,	PUNCT
abrj-450	13	59	2021	2021	NUM
abrj-450	13	60	)	)	PUNCT
abrj-450	13	61	.	.	PUNCT
abrj-450	14	1	managers	manager	NOUN
abrj-450	14	2	can	can	AUX
abrj-450	14	3	manage	manage	VERB
abrj-450	14	4	profits	profit	NOUN
abrj-450	14	5	using	use	VERB
abrj-450	14	6	smoothing	smooth	VERB
abrj-450	14	7	techniques	technique	NOUN
abrj-450	14	8	(	(	PUNCT
abrj-450	14	9	abogun	abogun	NOUN
abrj-450	14	10	et	et	PROPN
abrj-450	14	11	al	al	PROPN
abrj-450	14	12	.	.	PROPN
abrj-450	14	13	,	,	PUNCT
abrj-450	14	14	2021	2021	NUM
abrj-450	14	15	;	;	PUNCT
abrj-450	14	16	sumani	sumani	PROPN
abrj-450	14	17	et	et	PROPN
abrj-450	14	18	al	al	PROPN
abrj-450	14	19	.	.	PROPN
abrj-450	14	20	,	,	PUNCT
abrj-450	14	21	2021	2021	NUM
abrj-450	14	22	)	)	PUNCT
abrj-450	14	23	by	by	ADP
abrj-450	14	24	deliberately	deliberately	ADV
abrj-450	14	25	cutting	cut	VERB
abrj-450	14	26	anomalous	anomalous	ADJ
abrj-450	14	27	earning	earning	NOUN
abrj-450	14	28	variation	variation	NOUN
abrj-450	14	29	to	to	PART
abrj-450	14	30	suit	suit	VERB
abrj-450	14	31	accounting	accounting	NOUN
abrj-450	14	32	principles	principle	NOUN
abrj-450	14	33	(	(	PUNCT
abrj-450	14	34	beidleman	beidleman	ADJ
abrj-450	14	35	,	,	PUNCT
abrj-450	14	36	1973	1973	NUM
abrj-450	14	37	)	)	PUNCT
abrj-450	14	38	.	.	PUNCT
abrj-450	15	1	changing	change	VERB
abrj-450	15	2	the	the	DET
abrj-450	15	3	time	time	NOUN
abrj-450	15	4	of	of	ADP
abrj-450	15	5	purchase	purchase	NOUN
abrj-450	15	6	,	,	PUNCT
abrj-450	15	7	production	production	NOUN
abrj-450	15	8	,	,	PUNCT
abrj-450	15	9	investment	investment	NOUN
abrj-450	15	10	,	,	PUNCT
abrj-450	15	11	and	and	CCONJ
abrj-450	15	12	revenue	revenue	NOUN
abrj-450	15	13	to	to	ADP
abrj-450	15	14	the	the	DET
abrj-450	15	15	end	end	NOUN
abrj-450	15	16	period	period	NOUN
abrj-450	15	17	is	be	AUX
abrj-450	15	18	a	a	DET
abrj-450	15	19	related	related	ADJ
abrj-450	15	20	effort	effort	NOUN
abrj-450	15	21	(	(	PUNCT
abrj-450	15	22	raihi	raihi	NOUN
abrj-450	15	23	-	-	PUNCT
abrj-450	15	24	belkaoui	belkaoui	NOUN
abrj-450	15	25	,	,	PUNCT
abrj-450	15	26	2004	2004	NUM
abrj-450	15	27	)	)	PUNCT
abrj-450	15	28	.	.	PUNCT
abrj-450	16	1	thus	thus	ADV
abrj-450	16	2	,	,	PUNCT
abrj-450	16	3	this	this	DET
abrj-450	16	4	earning	earn	VERB
abrj-450	16	5	management	management	NOUN
abrj-450	16	6	type	type	NOUN
abrj-450	16	7	will	will	AUX
abrj-450	16	8	reduce	reduce	VERB
abrj-450	16	9	public	public	ADJ
abrj-450	16	10	trust	trust	NOUN
abrj-450	16	11	because	because	SCONJ
abrj-450	16	12	managers	manager	NOUN
abrj-450	16	13	do	do	AUX
abrj-450	16	14	not	not	PART
abrj-450	16	15	report	report	VERB
abrj-450	16	16	actual	actual	ADJ
abrj-450	16	17	profits	profit	NOUN
abrj-450	16	18	;	;	PUNCT
abrj-450	16	19	hence	hence	ADV
abrj-450	16	20	,	,	PUNCT
abrj-450	16	21	company	company	NOUN
abrj-450	16	22	value	value	NOUN
abrj-450	16	23	falls	fall	VERB
abrj-450	16	24	(	(	PUNCT
abrj-450	16	25	abogun	abogun	PROPN
abrj-450	16	26	et	et	PROPN
abrj-450	16	27	al	al	PROPN
abrj-450	16	28	.	.	PROPN
abrj-450	16	29	,	,	PUNCT
abrj-450	16	30	2021	2021	NUM
abrj-450	16	31	)	)	PUNCT
abrj-450	16	32	.	.	PUNCT
abrj-450	17	1	moreover	moreover	ADV
abrj-450	17	2	,	,	PUNCT
abrj-450	17	3	institutional	institutional	ADJ
abrj-450	17	4	share	share	NOUN
abrj-450	17	5	ownership	ownership	NOUN
abrj-450	17	6	is	be	AUX
abrj-450	17	7	effectively	effectively	ADV
abrj-450	17	8	needed	need	VERB
abrj-450	17	9	to	to	PART
abrj-450	17	10	overcome	overcome	VERB
abrj-450	17	11	income	income	NOUN
abrj-450	17	12	smoothing	smoothing	NOUN
abrj-450	17	13	,	,	PUNCT
abrj-450	17	14	as	as	SCONJ
abrj-450	17	15	shown	show	VERB
abrj-450	17	16	by	by	ADP
abrj-450	17	17	purwanti	purwanti	NOUN
abrj-450	17	18	and	and	CCONJ
abrj-450	17	19	nugrahanti	nugrahanti	NOUN
abrj-450	17	20	(	(	PUNCT
abrj-450	17	21	2016	2016	NUM
abrj-450	17	22	)	)	PUNCT
abrj-450	17	23	and	and	CCONJ
abrj-450	17	24	chen	chen	PROPN
abrj-450	17	25	et	et	PROPN
abrj-450	17	26	al	al	PROPN
abrj-450	17	27	.	.	PROPN
abrj-450	18	1	(	(	PUNCT
abrj-450	18	2	2020	2020	NUM
abrj-450	18	3	)	)	PUNCT
abrj-450	18	4	.	.	PUNCT
abrj-450	19	1	in	in	ADP
abrj-450	19	2	contrast	contrast	NOUN
abrj-450	19	3	,	,	PUNCT
abrj-450	19	4	other	other	ADJ
abrj-450	19	5	research	research	NOUN
abrj-450	19	6	shows	show	VERB
abrj-450	19	7	that	that	SCONJ
abrj-450	19	8	institutional	institutional	ADJ
abrj-450	19	9	ownership	ownership	NOUN
abrj-450	19	10	increases	increase	VERB
abrj-450	19	11	income	income	NOUN
abrj-450	19	12	smoothing	smoothing	NOUN
abrj-450	19	13	(	(	PUNCT
abrj-450	19	14	is	be	AUX
abrj-450	19	15	)	)	PUNCT
abrj-450	19	16	(	(	PUNCT
abrj-450	19	17	trisanti	trisanti	PROPN
abrj-450	19	18	,	,	PUNCT
abrj-450	19	19	2019	2019	NUM
abrj-450	19	20	;	;	PUNCT
abrj-450	19	21	yang	yang	PROPN
abrj-450	19	22	et	et	PROPN
abrj-450	19	23	al	al	PROPN
abrj-450	19	24	.	.	PROPN
abrj-450	19	25	,	,	PUNCT
abrj-450	19	26	2012	2012	NUM
abrj-450	19	27	)	)	PUNCT
abrj-450	19	28	and	and	CCONJ
abrj-450	19	29	does	do	AUX
abrj-450	19	30	not	not	PART
abrj-450	19	31	influence	influence	VERB
abrj-450	19	32	is	be	AUX
abrj-450	19	33	(	(	PUNCT
abrj-450	19	34	agustina	agustina	PROPN
abrj-450	19	35	et	et	PROPN
abrj-450	19	36	al	al	PROPN
abrj-450	19	37	.	.	PROPN
abrj-450	19	38	,	,	PUNCT
abrj-450	19	39	2021	2021	NUM
abrj-450	19	40	;	;	PUNCT
abrj-450	19	41	suyono	suyono	NOUN
abrj-450	19	42	,	,	PUNCT
abrj-450	19	43	2018	2018	NUM
abrj-450	19	44	)	)	PUNCT
abrj-450	19	45	.	.	PUNCT
abrj-450	20	1	apart	apart	ADV
abrj-450	20	2	from	from	ADP
abrj-450	20	3	institutional	institutional	ADJ
abrj-450	20	4	ownership	ownership	NOUN
abrj-450	20	5	,	,	PUNCT
abrj-450	20	6	external	external	ADJ
abrj-450	20	7	auditors	auditor	NOUN
abrj-450	20	8	affiliated	affiliate	VERB
abrj-450	20	9	with	with	ADP
abrj-450	20	10	the	the	DET
abrj-450	20	11	big	big	ADJ
abrj-450	20	12	4	4	NUM
abrj-450	20	13	are	be	AUX
abrj-450	20	14	believed	believe	VERB
abrj-450	20	15	to	to	PART
abrj-450	20	16	diminish	diminish	VERB
abrj-450	20	17	income	income	NOUN
abrj-450	20	18	smoothing	smoothing	NOUN
abrj-450	20	19	,	,	PUNCT
abrj-450	20	20	as	as	SCONJ
abrj-450	20	21	proven	prove	VERB
abrj-450	20	22	by	by	ADP
abrj-450	20	23	fauzan	fauzan	NOUN
abrj-450	20	24	et	et	PROPN
abrj-450	20	25	al	al	PROPN
abrj-450	20	26	.	.	PROPN
abrj-450	21	1	(	(	PUNCT
abrj-450	21	2	2020	2020	NUM
abrj-450	21	3	)	)	PUNCT
abrj-450	21	4	.	.	PUNCT
abrj-450	22	1	in	in	ADP
abrj-450	22	2	their	their	PRON
abrj-450	22	3	study	study	NOUN
abrj-450	22	4	,	,	PUNCT
abrj-450	22	5	bala	bala	PROPN
abrj-450	22	6	et	et	PROPN
abrj-450	22	7	al	al	PROPN
abrj-450	22	8	.	.	PROPN
abrj-450	22	9	(	(	PUNCT
abrj-450	22	10	2022	2022	NUM
abrj-450	22	11	)	)	PUNCT
abrj-450	22	12	confirm	confirm	VERB
abrj-450	22	13	this	this	DET
abrj-450	22	14	situation	situation	NOUN
abrj-450	22	15	when	when	SCONJ
abrj-450	22	16	researching	research	VERB
abrj-450	22	17	the	the	DET
abrj-450	22	18	companies	company	NOUN
abrj-450	22	19	hiring	hire	VERB
abrj-450	22	20	audit	audit	NOUN
abrj-450	22	21	committee	committee	NOUN
abrj-450	22	22	members	member	NOUN
abrj-450	22	23	dominated	dominate	VERB
abrj-450	22	24	with	with	ADP
abrj-450	22	25	accounting	accounting	NOUN
abrj-450	22	26	expertise	expertise	NOUN
abrj-450	22	27	.	.	PUNCT
abrj-450	23	1	nevertheless	nevertheless	ADV
abrj-450	23	2	,	,	PUNCT
abrj-450	23	3	several	several	ADJ
abrj-450	23	4	other	other	ADJ
abrj-450	23	5	studies	study	NOUN
abrj-450	23	6	,	,	PUNCT
abrj-450	23	7	such	such	ADJ
abrj-450	23	8	as	as	ADP
abrj-450	23	9	yang	yang	PROPN
abrj-450	23	10	et	et	PROPN
abrj-450	23	11	al	al	PROPN
abrj-450	23	12	.	.	PROPN
abrj-450	23	13	(	(	PUNCT
abrj-450	23	14	2012	2012	NUM
abrj-450	23	15	)	)	PUNCT
abrj-450	23	16	and	and	CCONJ
abrj-450	23	17	trisanti	trisanti	X
abrj-450	23	18	(	(	PUNCT
abrj-450	23	19	2019	2019	NUM
abrj-450	23	20	)	)	PUNCT
abrj-450	23	21	,	,	PUNCT
abrj-450	23	22	document	document	VERB
abrj-450	23	23	positive	positive	ADJ
abrj-450	23	24	influence	influence	NOUN
abrj-450	23	25	.	.	PUNCT
abrj-450	24	1	meanwhile	meanwhile	ADV
abrj-450	24	2	,	,	PUNCT
abrj-450	24	3	pinto	pinto	NOUN
abrj-450	24	4	et	et	PROPN
abrj-450	24	5	al	al	PROPN
abrj-450	24	6	.	.	PROPN
abrj-450	24	7	(	(	PUNCT
abrj-450	24	8	2020	2020	NUM
abrj-450	24	9	)	)	PUNCT
abrj-450	24	10	demonstrate	demonstrate	VERB
abrj-450	24	11	no	no	DET
abrj-450	24	12	relationship	relationship	NOUN
abrj-450	24	13	.	.	PUNCT
abrj-450	25	1	based	base	VERB
abrj-450	25	2	on	on	ADP
abrj-450	25	3	research	research	NOUN
abrj-450	25	4	results	result	NOUN
abrj-450	25	5	that	that	PRON
abrj-450	25	6	are	be	AUX
abrj-450	25	7	still	still	ADV
abrj-450	25	8	varied	varied	ADJ
abrj-450	25	9	,	,	PUNCT
abrj-450	25	10	this	this	DET
abrj-450	25	11	research	research	NOUN
abrj-450	25	12	intends	intend	VERB
abrj-450	25	13	to	to	PART
abrj-450	25	14	reexamine	reexamine	VERB
abrj-450	25	15	the	the	DET
abrj-450	25	16	influence	influence	NOUN
abrj-450	25	17	of	of	ADP
abrj-450	25	18	institutional	institutional	ADJ
abrj-450	25	19	possession	possession	NOUN
abrj-450	25	20	and	and	CCONJ
abrj-450	25	21	external	external	ADJ
abrj-450	25	22	auditor	auditor	NOUN
abrj-450	25	23	reputation	reputation	NOUN
abrj-450	25	24	on	on	ADP
abrj-450	25	25	income	income	NOUN
abrj-450	25	26	smoothing	smoothing	NOUN
abrj-450	25	27	of	of	ADP
abrj-450	25	28	non	non	ADJ
abrj-450	25	29	-	-	ADJ
abrj-450	25	30	financial	financial	ADJ
abrj-450	25	31	companies	company	NOUN
abrj-450	25	32	selected	select	VERB
abrj-450	25	33	for	for	ADP
abrj-450	25	34	the	the	DET
abrj-450	25	35	lq45	lq45	PROPN
abrj-450	25	36	index	index	NOUN
abrj-450	25	37	from	from	ADP
abrj-450	25	38	2017	2017	NUM
abrj-450	25	39	to	to	ADP
abrj-450	25	40	2022	2022	NUM
abrj-450	25	41	by	by	ADP
abrj-450	25	42	treating	treat	VERB
abrj-450	25	43	company	company	NOUN
abrj-450	25	44	size	size	NOUN
abrj-450	25	45	as	as	ADP
abrj-450	25	46	a	a	DET
abrj-450	25	47	control	control	NOUN
abrj-450	25	48	variable	variable	NOUN
abrj-450	25	49	[	[	X
abrj-450	25	50	see	see	VERB
abrj-450	25	51	yang	yang	PROPN
abrj-450	25	52	et	et	PROPN
abrj-450	25	53	al	al	PROPN
abrj-450	25	54	.	.	PROPN
abrj-450	26	1	(	(	PUNCT
abrj-450	26	2	2012	2012	NUM
abrj-450	26	3	)	)	PUNCT
abrj-450	26	4	,	,	PUNCT
abrj-450	26	5	suyono	suyono	NOUN
abrj-450	26	6	(	(	PUNCT
abrj-450	26	7	2018	2018	NUM
abrj-450	26	8	)	)	PUNCT
abrj-450	26	9	,	,	PUNCT
abrj-450	26	10	trisanti	trisanti	X
abrj-450	26	11	(	(	PUNCT
abrj-450	26	12	2019	2019	NUM
abrj-450	26	13	)	)	PUNCT
abrj-450	26	14	,	,	PUNCT
abrj-450	26	15	pinto	pinto	NOUN
abrj-450	26	16	et	et	PROPN
abrj-450	26	17	al	al	PROPN
abrj-450	26	18	.	.	PROPN
abrj-450	27	1	(	(	PUNCT
abrj-450	27	2	2020	2020	NUM
abrj-450	27	3	)	)	PUNCT
abrj-450	27	4	,	,	PUNCT
abrj-450	27	5	and	and	CCONJ
abrj-450	27	6	abogun	abogun	PROPN
abrj-450	27	7	(	(	PUNCT
abrj-450	27	8	2021	2021	NUM
abrj-450	27	9	)	)	PUNCT
abrj-450	27	10	]	]	PUNCT
abrj-450	27	11	.	.	PUNCT
abrj-450	28	1	the	the	DET
abrj-450	28	2	lq45	lq45	PROPN
abrj-450	28	3	index	index	NOUN
abrj-450	28	4	companies	company	NOUN
abrj-450	28	5	are	be	AUX
abrj-450	28	6	used	use	VERB
abrj-450	28	7	because	because	SCONJ
abrj-450	28	8	of	of	ADP
abrj-450	28	9	their	their	PRON
abrj-450	28	10	reputation	reputation	NOUN
abrj-450	28	11	in	in	ADP
abrj-450	28	12	the	the	DET
abrj-450	28	13	indonesian	indonesian	ADJ
abrj-450	28	14	stock	stock	PROPN
abrj-450	28	15	exchange	exchange	PROPN
abrj-450	28	16	,	,	PUNCT
abrj-450	28	17	especially	especially	ADV
abrj-450	28	18	for	for	ADP
abrj-450	28	19	market	market	NOUN
abrj-450	28	20	capitalization	capitalization	NOUN
abrj-450	28	21	and	and	CCONJ
abrj-450	28	22	transactions	transaction	NOUN
abrj-450	28	23	,	,	PUNCT
abrj-450	28	24	and	and	CCONJ
abrj-450	28	25	they	they	PRON
abrj-450	28	26	are	be	AUX
abrj-450	28	27	ranked	rank	VERB
abrj-450	28	28	60th	60th	ADV
abrj-450	28	29	largest	large	ADJ
abrj-450	28	30	in	in	ADP
abrj-450	28	31	the	the	DET
abrj-450	28	32	regular	regular	ADJ
abrj-450	28	33	market	market	NOUN
abrj-450	28	34	(	(	PUNCT
abrj-450	28	35	hartono	hartono	NOUN
abrj-450	28	36	,	,	PUNCT
abrj-450	28	37	2017	2017	NUM
abrj-450	28	38	)	)	PUNCT
abrj-450	28	39	.	.	PUNCT
abrj-450	29	1	besides	besides	SCONJ
abrj-450	29	2	,	,	PUNCT
abrj-450	29	3	the	the	DET
abrj-450	29	4	risk	risk	NOUN
abrj-450	29	5	of	of	ADP
abrj-450	29	6	the	the	DET
abrj-450	29	7	lq45	lq45	PROPN
abrj-450	29	8	index	index	NOUN
abrj-450	29	9	share	share	NOUN
abrj-450	29	10	is	be	AUX
abrj-450	29	11	lower	low	ADJ
abrj-450	29	12	than	than	ADP
abrj-450	29	13	that	that	PRON
abrj-450	29	14	of	of	ADP
abrj-450	29	15	the	the	DET
abrj-450	29	16	non	non	ADJ
abrj-450	29	17	-	-	ADJ
abrj-450	29	18	lq45	lq45	ADJ
abrj-450	29	19	index	index	NOUN
abrj-450	29	20	(	(	PUNCT
abrj-450	29	21	polakitan	polakitan	NOUN
abrj-450	29	22	,	,	PUNCT
abrj-450	29	23	2015	2015	NUM
abrj-450	29	24	)	)	PUNCT
abrj-450	29	25	.	.	PUNCT
abrj-450	30	1	ideally	ideally	ADV
abrj-450	30	2	,	,	PUNCT
abrj-450	30	3	these	these	DET
abrj-450	30	4	reputable	reputable	ADJ
abrj-450	30	5	companies	company	NOUN
abrj-450	30	6	do	do	AUX
abrj-450	30	7	not	not	PART
abrj-450	30	8	want	want	VERB
abrj-450	30	9	to	to	PART
abrj-450	30	10	manage	manage	VERB
abrj-450	30	11	their	their	PRON
abrj-450	30	12	earnings	earning	NOUN
abrj-450	30	13	;	;	PUNCT
abrj-450	30	14	therefore	therefore	ADV
abrj-450	30	15	,	,	PUNCT
abrj-450	30	16	they	they	PRON
abrj-450	30	17	use	use	VERB
abrj-450	30	18	governance	governance	NOUN
abrj-450	30	19	mechanisms	mechanism	NOUN
abrj-450	30	20	(	(	PUNCT
abrj-450	30	21	putri	putri	PROPN
abrj-450	30	22	&	&	CCONJ
abrj-450	30	23	prasetyo	prasetyo	NOUN
abrj-450	30	24	,	,	PUNCT
abrj-450	30	25	2020	2020	NUM
abrj-450	30	26	)	)	PUNCT
abrj-450	30	27	.	.	PUNCT
abrj-450	31	1	following	follow	VERB
abrj-450	31	2	putri	putri	NOUN
abrj-450	31	3	and	and	CCONJ
abrj-450	31	4	prasetyo	prasetyo	NOUN
abrj-450	31	5	(	(	PUNCT
abrj-450	31	6	2020	2020	NUM
abrj-450	31	7	)	)	PUNCT
abrj-450	31	8	,	,	PUNCT
abrj-450	31	9	this	this	DET
abrj-450	31	10	investigation	investigation	NOUN
abrj-450	31	11	employs	employ	VERB
abrj-450	31	12	non	non	ADJ
abrj-450	31	13	-	-	ADJ
abrj-450	31	14	financial	financial	ADJ
abrj-450	31	15	enterprises	enterprise	NOUN
abrj-450	31	16	.	.	PUNCT
abrj-450	32	1	mailto:sinta.setiana@eco.maranatha.edu	mailto:sinta.setiana@eco.maranatha.edu	VERB
abrj-450	32	2	mailto:aguswijaya.inyoman@gmail.com	mailto:aguswijaya.inyoman@gmail.com	X
abrj-450	32	3	mailto:hanseloctavius88@gmail.com	mailto:hanseloctavius88@gmail.com	PROPN
abrj-450	33	1	https://doi.org/10.55220/25766759.450	https://doi.org/10.55220/25766759.450	PUNCT
abrj-450	33	2	asian	asian	PROPN
abrj-450	33	3	business	business	NOUN
abrj-450	33	4	research	research	NOUN
abrj-450	33	5	journal	journal	NOUN
abrj-450	33	6	,	,	PUNCT
abrj-450	33	7	2025	2025	NUM
abrj-450	33	8	,	,	PUNCT
abrj-450	33	9	10(5	10(5	NUM
abrj-450	33	10	):	):	PUNCT
abrj-450	33	11	101	101	NUM
abrj-450	33	12	-	-	SYM
abrj-450	33	13	105	105	NUM
abrj-450	33	14	102	102	NUM
abrj-450	33	15	©	©	ADP
abrj-450	33	16	2025	2025	NUM
abrj-450	33	17	by	by	ADP
abrj-450	33	18	the	the	DET
abrj-450	33	19	authors	author	NOUN
abrj-450	33	20	;	;	PUNCT
abrj-450	33	21	licensee	licensee	NOUN
abrj-450	33	22	eastern	eastern	ADJ
abrj-450	33	23	centre	centre	NOUN
abrj-450	33	24	of	of	ADP
abrj-450	33	25	science	science	NOUN
abrj-450	33	26	and	and	CCONJ
abrj-450	33	27	education	education	NOUN
abrj-450	33	28	,	,	PUNCT
abrj-450	33	29	usa	usa	PROPN
abrj-450	33	30	2	2	NUM
abrj-450	33	31	.	.	PUNCT
abrj-450	34	1	literature	literature	NOUN
abrj-450	34	2	review	review	PROPN
abrj-450	34	3	and	and	CCONJ
abrj-450	34	4	hypothesis	hypothesis	NOUN
abrj-450	34	5	development	development	NOUN
abrj-450	34	6	2.1	2.1	NUM
abrj-450	34	7	.	.	PUNCT
abrj-450	35	1	the	the	DET
abrj-450	35	2	relationship	relationship	NOUN
abrj-450	35	3	between	between	ADP
abrj-450	35	4	institutional	institutional	ADJ
abrj-450	35	5	ownership	ownership	NOUN
abrj-450	35	6	and	and	CCONJ
abrj-450	35	7	income	income	NOUN
abrj-450	35	8	smoothing	smooth	VERB
abrj-450	35	9	in	in	ADP
abrj-450	35	10	the	the	DET
abrj-450	35	11	stock	stock	NOUN
abrj-450	35	12	exchange	exchange	NOUN
abrj-450	35	13	,	,	PUNCT
abrj-450	35	14	institutions	institution	NOUN
abrj-450	35	15	such	such	ADJ
abrj-450	35	16	as	as	ADP
abrj-450	35	17	insurance	insurance	NOUN
abrj-450	35	18	firms	firm	NOUN
abrj-450	35	19	,	,	PUNCT
abrj-450	35	20	investment	investment	NOUN
abrj-450	35	21	enterprises	enterprise	NOUN
abrj-450	35	22	,	,	PUNCT
abrj-450	35	23	and	and	CCONJ
abrj-450	35	24	banks	bank	NOUN
abrj-450	35	25	have	have	VERB
abrj-450	35	26	a	a	DET
abrj-450	35	27	significant	significant	ADJ
abrj-450	35	28	ownership	ownership	NOUN
abrj-450	35	29	portion	portion	NOUN
abrj-450	35	30	in	in	ADP
abrj-450	35	31	the	the	DET
abrj-450	35	32	company	company	NOUN
abrj-450	35	33	(	(	PUNCT
abrj-450	35	34	solikhah	solikhah	NOUN
abrj-450	35	35	et	et	PROPN
abrj-450	35	36	al	al	PROPN
abrj-450	35	37	.	.	PROPN
abrj-450	35	38	,	,	PUNCT
abrj-450	35	39	2022	2022	NUM
abrj-450	35	40	)	)	PUNCT
abrj-450	35	41	.	.	PUNCT
abrj-450	36	1	thus	thus	ADV
abrj-450	36	2	,	,	PUNCT
abrj-450	36	3	they	they	PRON
abrj-450	36	4	have	have	VERB
abrj-450	36	5	substantial	substantial	ADJ
abrj-450	36	6	power	power	NOUN
abrj-450	36	7	to	to	PART
abrj-450	36	8	monitor	monitor	VERB
abrj-450	36	9	and	and	CCONJ
abrj-450	36	10	control	control	VERB
abrj-450	36	11	top	top	ADJ
abrj-450	36	12	managers	manager	NOUN
abrj-450	36	13	,	,	PUNCT
abrj-450	36	14	leading	lead	VERB
abrj-450	36	15	to	to	ADP
abrj-450	36	16	cutting	cut	VERB
abrj-450	36	17	earnings	earning	NOUN
abrj-450	36	18	smoothing	smoothing	NOUN
abrj-450	36	19	(	(	PUNCT
abrj-450	36	20	chen	chen	PROPN
abrj-450	36	21	et	et	PROPN
abrj-450	36	22	al	al	PROPN
abrj-450	36	23	.	.	PROPN
abrj-450	36	24	,	,	PUNCT
abrj-450	36	25	2020	2020	NUM
abrj-450	36	26	;	;	PUNCT
abrj-450	36	27	purwanti	purwanti	PROPN
abrj-450	36	28	&	&	CCONJ
abrj-450	36	29	nugrahanti	nugrahanti	PROPN
abrj-450	36	30	,	,	PUNCT
abrj-450	36	31	2016	2016	NUM
abrj-450	36	32	)	)	PUNCT
abrj-450	36	33	.	.	PUNCT
abrj-450	37	1	this	this	DET
abrj-450	37	2	circumstance	circumstance	NOUN
abrj-450	37	3	is	be	AUX
abrj-450	37	4	affirmed	affirm	VERB
abrj-450	37	5	by	by	ADP
abrj-450	37	6	purwanti	purwanti	NOUN
abrj-450	37	7	and	and	CCONJ
abrj-450	37	8	nugrahanti	nugrahanti	NOUN
abrj-450	37	9	(	(	PUNCT
abrj-450	37	10	2016	2016	NUM
abrj-450	37	11	)	)	PUNCT
abrj-450	37	12	and	and	CCONJ
abrj-450	37	13	chen	chen	PROPN
abrj-450	37	14	et	et	PROPN
abrj-450	37	15	al	al	PROPN
abrj-450	37	16	.	.	PROPN
abrj-450	38	1	(	(	PUNCT
abrj-450	38	2	2020	2020	NUM
abrj-450	38	3	)	)	PUNCT
abrj-450	38	4	,	,	PUNCT
abrj-450	38	5	declaring	declare	VERB
abrj-450	38	6	the	the	DET
abrj-450	38	7	negative	negative	ADJ
abrj-450	38	8	propensity	propensity	NOUN
abrj-450	38	9	between	between	ADP
abrj-450	38	10	institutional	institutional	ADJ
abrj-450	38	11	possession	possession	NOUN
abrj-450	38	12	and	and	CCONJ
abrj-450	38	13	income	income	NOUN
abrj-450	38	14	smoothing	smoothing	NOUN
abrj-450	38	15	.	.	PUNCT
abrj-450	39	1	based	base	VERB
abrj-450	39	2	on	on	ADP
abrj-450	39	3	this	this	DET
abrj-450	39	4	description	description	NOUN
abrj-450	39	5	,	,	PUNCT
abrj-450	39	6	the	the	DET
abrj-450	39	7	first	first	ADJ
abrj-450	39	8	hypothesis	hypothesis	NOUN
abrj-450	39	9	is	be	AUX
abrj-450	39	10	:	:	PUNCT
abrj-450	39	11	h1	h1	PROPN
abrj-450	39	12	:	:	PUNCT
abrj-450	39	13	the	the	DET
abrj-450	39	14	institutional	institutional	ADJ
abrj-450	39	15	ownership	ownership	NOUN
abrj-450	39	16	negatively	negatively	ADV
abrj-450	39	17	affects	affect	VERB
abrj-450	39	18	income	income	NOUN
abrj-450	39	19	smoothing	smoothing	NOUN
abrj-450	39	20	.	.	PUNCT
abrj-450	40	1	2.2	2.2	NUM
abrj-450	40	2	.	.	PUNCT
abrj-450	41	1	the	the	DET
abrj-450	41	2	relationship	relationship	NOUN
abrj-450	41	3	between	between	ADP
abrj-450	41	4	external	external	ADJ
abrj-450	41	5	auditors	auditor	NOUN
abrj-450	41	6	with	with	ADP
abrj-450	41	7	reputation	reputation	NOUN
abrj-450	41	8	and	and	CCONJ
abrj-450	41	9	income	income	NOUN
abrj-450	41	10	smoothing	smooth	VERB
abrj-450	41	11	the	the	DET
abrj-450	41	12	external	external	ADJ
abrj-450	41	13	auditors	auditor	NOUN
abrj-450	41	14	are	be	AUX
abrj-450	41	15	the	the	DET
abrj-450	41	16	parties	party	NOUN
abrj-450	41	17	giving	give	VERB
abrj-450	41	18	opinions	opinion	NOUN
abrj-450	41	19	to	to	ADP
abrj-450	41	20	the	the	DET
abrj-450	41	21	company	company	NOUN
abrj-450	41	22	's	's	PART
abrj-450	41	23	financial	financial	ADJ
abrj-450	41	24	report	report	NOUN
abrj-450	41	25	,	,	PUNCT
abrj-450	41	26	and	and	CCONJ
abrj-450	41	27	their	their	PRON
abrj-450	41	28	opinion	opinion	NOUN
abrj-450	41	29	affects	affect	VERB
abrj-450	41	30	market	market	NOUN
abrj-450	41	31	reaction	reaction	NOUN
abrj-450	41	32	(	(	PUNCT
abrj-450	41	33	guimarães	guimarães	NOUN
abrj-450	41	34	et	et	PROPN
abrj-450	41	35	al	al	PROPN
abrj-450	41	36	.	.	PROPN
abrj-450	41	37	,	,	PUNCT
abrj-450	41	38	2022	2022	NUM
abrj-450	41	39	)	)	PUNCT
abrj-450	41	40	.	.	PUNCT
abrj-450	42	1	related	relate	VERB
abrj-450	42	2	to	to	ADP
abrj-450	42	3	income	income	NOUN
abrj-450	42	4	smoothing	smoothing	NOUN
abrj-450	42	5	,	,	PUNCT
abrj-450	42	6	this	this	DET
abrj-450	42	7	tendency	tendency	NOUN
abrj-450	42	8	can	can	AUX
abrj-450	42	9	be	be	AUX
abrj-450	42	10	minimized	minimize	VERB
abrj-450	42	11	when	when	SCONJ
abrj-450	42	12	companies	company	NOUN
abrj-450	42	13	hire	hire	VERB
abrj-450	42	14	auditors	auditor	NOUN
abrj-450	42	15	affiliated	affiliate	VERB
abrj-450	42	16	with	with	ADP
abrj-450	42	17	the	the	DET
abrj-450	42	18	big	big	ADJ
abrj-450	42	19	4	4	NUM
abrj-450	42	20	,	,	PUNCT
abrj-450	42	21	as	as	ADP
abrj-450	42	22	fauzan	fauzan	NOUN
abrj-450	42	23	(	(	PUNCT
abrj-450	42	24	2020	2020	NUM
abrj-450	42	25	)	)	PUNCT
abrj-450	42	26	and	and	CCONJ
abrj-450	42	27	bala	bala	VERB
abrj-450	42	28	et	et	PROPN
abrj-450	42	29	al	al	PROPN
abrj-450	42	30	.	.	PROPN
abrj-450	43	1	(	(	PUNCT
abrj-450	43	2	2022	2022	NUM
abrj-450	43	3	)	)	PUNCT
abrj-450	43	4	demonstrate	demonstrate	NOUN
abrj-450	43	5	.	.	PUNCT
abrj-450	44	1	according	accord	VERB
abrj-450	44	2	to	to	ADP
abrj-450	44	3	purwanti	purwanti	NOUN
abrj-450	44	4	and	and	CCONJ
abrj-450	44	5	nugrahanti	nugrahanti	NOUN
abrj-450	44	6	(	(	PUNCT
abrj-450	44	7	2016	2016	NUM
abrj-450	44	8	)	)	PUNCT
abrj-450	44	9	,	,	PUNCT
abrj-450	44	10	it	it	PRON
abrj-450	44	11	occurs	occur	VERB
abrj-450	44	12	because	because	SCONJ
abrj-450	44	13	the	the	DET
abrj-450	44	14	big	big	ADJ
abrj-450	44	15	four	four	NUM
abrj-450	44	16	auditors	auditor	NOUN
abrj-450	44	17	have	have	VERB
abrj-450	44	18	better	well	ADJ
abrj-450	44	19	competency	competency	NOUN
abrj-450	44	20	and	and	CCONJ
abrj-450	44	21	experience	experience	NOUN
abrj-450	44	22	in	in	ADP
abrj-450	44	23	auditing	audit	VERB
abrj-450	44	24	financial	financial	ADJ
abrj-450	44	25	reports	report	NOUN
abrj-450	44	26	than	than	ADP
abrj-450	44	27	the	the	DET
abrj-450	44	28	non	non	ADJ
abrj-450	44	29	-	-	ADJ
abrj-450	44	30	big	big	ADJ
abrj-450	44	31	four	four	NUM
abrj-450	44	32	auditors	auditor	NOUN
abrj-450	44	33	.	.	PUNCT
abrj-450	45	1	based	base	VERB
abrj-450	45	2	on	on	ADP
abrj-450	45	3	this	this	DET
abrj-450	45	4	description	description	NOUN
abrj-450	45	5	,	,	PUNCT
abrj-450	45	6	the	the	DET
abrj-450	45	7	second	second	ADJ
abrj-450	45	8	hypothesis	hypothesis	NOUN
abrj-450	45	9	is	be	AUX
abrj-450	45	10	:	:	PUNCT
abrj-450	45	11	h2	h2	NOUN
abrj-450	45	12	:	:	PUNCT
abrj-450	45	13	the	the	DET
abrj-450	45	14	reputable	reputable	ADJ
abrj-450	45	15	external	external	ADJ
abrj-450	45	16	auditor	auditor	NOUN
abrj-450	45	17	negatively	negatively	ADV
abrj-450	45	18	affects	affect	VERB
abrj-450	45	19	income	income	NOUN
abrj-450	45	20	smoothing	smoothing	NOUN
abrj-450	45	21	.	.	PUNCT
abrj-450	46	1	2.3	2.3	NUM
abrj-450	46	2	.	.	PUNCT
abrj-450	47	1	the	the	DET
abrj-450	47	2	research	research	NOUN
abrj-450	47	3	model	model	NOUN
abrj-450	47	4	by	by	ADP
abrj-450	47	5	mentioning	mention	VERB
abrj-450	47	6	hypotheses	hypothesis	NOUN
abrj-450	47	7	one	one	NUM
abrj-450	47	8	and	and	CCONJ
abrj-450	47	9	two	two	NUM
abrj-450	47	10	in	in	ADP
abrj-450	47	11	part	part	NOUN
abrj-450	47	12	2.1	2.1	NUM
abrj-450	47	13	.	.	PUNCT
abrj-450	48	1	and	and	CCONJ
abrj-450	48	2	2.2	2.2	NUM
abrj-450	48	3	,	,	PUNCT
abrj-450	48	4	the	the	DET
abrj-450	48	5	research	research	NOUN
abrj-450	48	6	model	model	NOUN
abrj-450	48	7	is	be	AUX
abrj-450	48	8	visible	visible	ADJ
abrj-450	48	9	in	in	ADP
abrj-450	48	10	picture	picture	NOUN
abrj-450	48	11	1	1	NUM
abrj-450	48	12	.	.	PUNCT
abrj-450	49	1	according	accord	VERB
abrj-450	49	2	to	to	ADP
abrj-450	49	3	ghozali	ghozali	PROPN
abrj-450	49	4	(	(	PUNCT
abrj-450	49	5	2017	2017	NUM
abrj-450	49	6	)	)	PUNCT
abrj-450	49	7	,	,	PUNCT
abrj-450	49	8	the	the	DET
abrj-450	49	9	rectangle	rectangle	NOUN
abrj-450	49	10	for	for	ADP
abrj-450	49	11	institutional	institutional	ADJ
abrj-450	49	12	ownership	ownership	NOUN
abrj-450	49	13	,	,	PUNCT
abrj-450	49	14	reputable	reputable	ADJ
abrj-450	49	15	external	external	ADJ
abrj-450	49	16	auditor	auditor	NOUN
abrj-450	49	17	,	,	PUNCT
abrj-450	49	18	and	and	CCONJ
abrj-450	49	19	income	income	NOUN
abrj-450	49	20	smoothing	smoothing	NOUN
abrj-450	49	21	indicates	indicate	VERB
abrj-450	49	22	the	the	DET
abrj-450	49	23	directly	directly	ADV
abrj-450	49	24	observed	observe	VERB
abrj-450	49	25	variable	variable	NOUN
abrj-450	49	26	.	.	PUNCT
abrj-450	50	1	figure	figure	NOUN
abrj-450	50	2	1	1	NUM
abrj-450	50	3	.	.	PUNCT
abrj-450	50	4	research	research	NOUN
abrj-450	50	5	model	model	NOUN
abrj-450	50	6	.	.	PUNCT
abrj-450	51	1	3	3	X
abrj-450	51	2	.	.	X
abrj-450	51	3	research	research	NOUN
abrj-450	51	4	methods	method	NOUN
abrj-450	51	5	this	this	DET
abrj-450	51	6	study	study	NOUN
abrj-450	51	7	utilizes	utilize	VERB
abrj-450	51	8	the	the	DET
abrj-450	51	9	eckel	eckel	NOUN
abrj-450	51	10	index	index	NOUN
abrj-450	51	11	as	as	ADP
abrj-450	51	12	the	the	DET
abrj-450	51	13	proxy	proxy	NOUN
abrj-450	51	14	of	of	ADP
abrj-450	51	15	earnings	earning	NOUN
abrj-450	51	16	smoothing	smoothing	NOUN
abrj-450	51	17	based	base	VERB
abrj-450	51	18	on	on	ADP
abrj-450	51	19	yang	yang	PROPN
abrj-450	51	20	et	et	PROPN
abrj-450	51	21	al	al	PROPN
abrj-450	51	22	.	.	PROPN
abrj-450	52	1	(	(	PUNCT
abrj-450	52	2	2012	2012	NUM
abrj-450	52	3	)	)	PUNCT
abrj-450	52	4	.	.	PUNCT
abrj-450	53	1	this	this	DET
abrj-450	53	2	index	index	NOUN
abrj-450	53	3	divides	divide	VERB
abrj-450	53	4	the	the	DET
abrj-450	53	5	coefficient	coefficient	NOUN
abrj-450	53	6	variation	variation	NOUN
abrj-450	53	7	(	(	PUNCT
abrj-450	53	8	cv	cv	NOUN
abrj-450	53	9	)	)	PUNCT
abrj-450	53	10	of	of	ADP
abrj-450	53	11	the	the	DET
abrj-450	53	12	change	change	NOUN
abrj-450	53	13	in	in	ADP
abrj-450	53	14	income	income	NOUN
abrj-450	53	15	with	with	ADP
abrj-450	53	16	the	the	DET
abrj-450	53	17	cv	cv	PROPN
abrj-450	53	18	of	of	ADP
abrj-450	53	19	the	the	DET
abrj-450	53	20	change	change	NOUN
abrj-450	53	21	in	in	ADP
abrj-450	53	22	revenue	revenue	NOUN
abrj-450	53	23	.	.	PUNCT
abrj-450	54	1	income	income	NOUN
abrj-450	54	2	smoothing	smoothing	NOUN
abrj-450	54	3	exists	exist	VERB
abrj-450	54	4	when	when	SCONJ
abrj-450	54	5	this	this	DET
abrj-450	54	6	index	index	NOUN
abrj-450	54	7	is	be	AUX
abrj-450	54	8	below	below	ADP
abrj-450	54	9	one	one	NUM
abrj-450	54	10	.	.	PUNCT
abrj-450	55	1	therefore	therefore	ADV
abrj-450	55	2	,	,	PUNCT
abrj-450	55	3	we	we	PRON
abrj-450	55	4	inverse	inverse	VERB
abrj-450	55	5	it	it	PRON
abrj-450	55	6	to	to	PART
abrj-450	55	7	support	support	VERB
abrj-450	55	8	the	the	DET
abrj-450	55	9	direction	direction	NOUN
abrj-450	55	10	of	of	ADP
abrj-450	55	11	the	the	DET
abrj-450	55	12	hypotheses	hypothesis	NOUN
abrj-450	55	13	.	.	PUNCT
abrj-450	56	1	following	follow	VERB
abrj-450	56	2	yang	yang	PROPN
abrj-450	56	3	et	et	PROPN
abrj-450	56	4	al	al	PROPN
abrj-450	56	5	.	.	PROPN
abrj-450	57	1	(	(	PUNCT
abrj-450	57	2	2012	2012	NUM
abrj-450	57	3	)	)	PUNCT
abrj-450	57	4	,	,	PUNCT
abrj-450	57	5	purwanti	purwanti	NOUN
abrj-450	57	6	and	and	CCONJ
abrj-450	57	7	nugrahanti	nugrahanti	NOUN
abrj-450	57	8	(	(	PUNCT
abrj-450	57	9	2016	2016	NUM
abrj-450	57	10	)	)	PUNCT
abrj-450	57	11	,	,	PUNCT
abrj-450	57	12	suyono	suyono	NOUN
abrj-450	57	13	(	(	PUNCT
abrj-450	57	14	2018	2018	NUM
abrj-450	57	15	)	)	PUNCT
abrj-450	57	16	,	,	PUNCT
abrj-450	57	17	trisanti	trisanti	X
abrj-450	57	18	(	(	PUNCT
abrj-450	57	19	2019	2019	NUM
abrj-450	57	20	)	)	PUNCT
abrj-450	57	21	,	,	PUNCT
abrj-450	57	22	chen	chen	PROPN
abrj-450	57	23	et	et	PROPN
abrj-450	57	24	al	al	PROPN
abrj-450	57	25	.	.	PROPN
abrj-450	58	1	(	(	PUNCT
abrj-450	58	2	2020	2020	NUM
abrj-450	58	3	)	)	PUNCT
abrj-450	58	4	,	,	PUNCT
abrj-450	58	5	and	and	CCONJ
abrj-450	58	6	agustina	agustina	PROPN
abrj-450	58	7	et	et	PROPN
abrj-450	58	8	al	al	PROPN
abrj-450	58	9	.	.	PROPN
abrj-450	59	1	(	(	PUNCT
abrj-450	59	2	2021	2021	NUM
abrj-450	59	3	)	)	PUNCT
abrj-450	59	4	,	,	PUNCT
abrj-450	59	5	this	this	DET
abrj-450	59	6	study	study	NOUN
abrj-450	59	7	uses	use	VERB
abrj-450	59	8	the	the	DET
abrj-450	59	9	share	share	NOUN
abrj-450	59	10	portion	portion	NOUN
abrj-450	59	11	belonging	belong	VERB
abrj-450	59	12	to	to	ADP
abrj-450	59	13	the	the	DET
abrj-450	59	14	institutions	institution	NOUN
abrj-450	59	15	.	.	PUNCT
abrj-450	60	1	tracing	trace	VERB
abrj-450	60	2	fauzan	fauzan	NOUN
abrj-450	60	3	et	et	PROPN
abrj-450	60	4	al	al	PROPN
abrj-450	60	5	.	.	PROPN
abrj-450	61	1	(	(	PUNCT
abrj-450	61	2	2020	2020	NUM
abrj-450	61	3	)	)	PUNCT
abrj-450	61	4	,	,	PUNCT
abrj-450	61	5	yang	yang	PROPN
abrj-450	61	6	et	et	PROPN
abrj-450	61	7	al	al	PROPN
abrj-450	61	8	.	.	PROPN
abrj-450	62	1	(	(	PUNCT
abrj-450	62	2	2012	2012	NUM
abrj-450	62	3	)	)	PUNCT
abrj-450	62	4	,	,	PUNCT
abrj-450	62	5	trisanti	trisanti	X
abrj-450	62	6	(	(	PUNCT
abrj-450	62	7	2019	2019	NUM
abrj-450	62	8	)	)	PUNCT
abrj-450	62	9	,	,	PUNCT
abrj-450	62	10	and	and	CCONJ
abrj-450	62	11	pinto	pinto	NOUN
abrj-450	62	12	et	et	PROPN
abrj-450	62	13	al	al	PROPN
abrj-450	62	14	.	.	PROPN
abrj-450	63	1	(	(	PUNCT
abrj-450	63	2	2020	2020	NUM
abrj-450	63	3	)	)	PUNCT
abrj-450	63	4	,	,	PUNCT
abrj-450	63	5	this	this	DET
abrj-450	63	6	study	study	NOUN
abrj-450	63	7	employs	employ	VERB
abrj-450	63	8	the	the	DET
abrj-450	63	9	dummy	dummy	ADJ
abrj-450	63	10	variable	variable	NOUN
abrj-450	63	11	to	to	PART
abrj-450	63	12	measure	measure	VERB
abrj-450	63	13	external	external	ADJ
abrj-450	63	14	auditor	auditor	NOUN
abrj-450	63	15	reputation	reputation	NOUN
abrj-450	63	16	:	:	PUNCT
abrj-450	63	17	1	1	NUM
abrj-450	63	18	,	,	PUNCT
abrj-450	63	19	0	0	NUM
abrj-450	63	20	is	be	AUX
abrj-450	63	21	for	for	ADP
abrj-450	63	22	the	the	DET
abrj-450	63	23	companies	company	NOUN
abrj-450	63	24	using	use	VERB
abrj-450	63	25	big	big	ADJ
abrj-450	63	26	-	-	PUNCT
abrj-450	63	27	four	four	NUM
abrj-450	63	28	auditors	auditor	NOUN
abrj-450	63	29	and	and	CCONJ
abrj-450	63	30	non	non	ADJ
abrj-450	63	31	-	-	ADJ
abrj-450	63	32	big	big	ADJ
abrj-450	63	33	-	-	PUNCT
abrj-450	63	34	four	four	NUM
abrj-450	63	35	auditors	auditor	NOUN
abrj-450	63	36	,	,	PUNCT
abrj-450	63	37	correspondingly	correspondingly	ADV
abrj-450	63	38	.	.	PUNCT
abrj-450	64	1	as	as	ADP
abrj-450	64	2	the	the	DET
abrj-450	64	3	control	control	NOUN
abrj-450	64	4	variable	variable	NOUN
abrj-450	64	5	,	,	PUNCT
abrj-450	64	6	this	this	DET
abrj-450	64	7	study	study	NOUN
abrj-450	64	8	utilizes	utilize	VERB
abrj-450	64	9	company	company	NOUN
abrj-450	64	10	size	size	NOUN
abrj-450	64	11	,	,	PUNCT
abrj-450	64	12	measured	measure	VERB
abrj-450	64	13	by	by	ADP
abrj-450	64	14	the	the	DET
abrj-450	64	15	logarithm	logarithm	NOUN
abrj-450	64	16	of	of	ADP
abrj-450	64	17	total	total	ADJ
abrj-450	64	18	assets	asset	NOUN
abrj-450	64	19	by	by	ADP
abrj-450	64	20	referring	refer	VERB
abrj-450	64	21	to	to	ADP
abrj-450	64	22	yang	yang	PROPN
abrj-450	64	23	et	et	PROPN
abrj-450	64	24	al	al	PROPN
abrj-450	64	25	.	.	PROPN
abrj-450	65	1	(	(	PUNCT
abrj-450	65	2	2012	2012	NUM
abrj-450	65	3	)	)	PUNCT
abrj-450	65	4	,	,	PUNCT
abrj-450	65	5	suyono	suyono	NOUN
abrj-450	65	6	(	(	PUNCT
abrj-450	65	7	2018	2018	NUM
abrj-450	65	8	)	)	PUNCT
abrj-450	65	9	,	,	PUNCT
abrj-450	65	10	trisanti	trisanti	X
abrj-450	65	11	(	(	PUNCT
abrj-450	65	12	2019	2019	NUM
abrj-450	65	13	)	)	PUNCT
abrj-450	65	14	,	,	PUNCT
abrj-450	65	15	pinto	pinto	NOUN
abrj-450	65	16	et	et	PROPN
abrj-450	65	17	al	al	PROPN
abrj-450	65	18	.	.	PROPN
abrj-450	66	1	(	(	PUNCT
abrj-450	66	2	2020	2020	NUM
abrj-450	66	3	)	)	PUNCT
abrj-450	66	4	,	,	PUNCT
abrj-450	66	5	and	and	CCONJ
abrj-450	66	6	abogun	abogun	PROPN
abrj-450	66	7	(	(	PUNCT
abrj-450	66	8	2021	2021	NUM
abrj-450	66	9	)	)	PUNCT
abrj-450	66	10	.	.	PUNCT
abrj-450	67	1	furthermore	furthermore	ADV
abrj-450	67	2	,	,	PUNCT
abrj-450	67	3	this	this	DET
abrj-450	67	4	research	research	NOUN
abrj-450	67	5	uses	use	VERB
abrj-450	67	6	archival	archival	NOUN
abrj-450	67	7	techniques	technique	NOUN
abrj-450	67	8	in	in	ADP
abrj-450	67	9	collecting	collect	VERB
abrj-450	67	10	secondary	secondary	ADJ
abrj-450	67	11	data	datum	NOUN
abrj-450	67	12	,	,	PUNCT
abrj-450	67	13	as	as	SCONJ
abrj-450	67	14	hartono	hartono	X
abrj-450	67	15	(	(	PUNCT
abrj-450	67	16	2014	2014	NUM
abrj-450	67	17	)	)	PUNCT
abrj-450	67	18	explains	explain	VERB
abrj-450	67	19	,	,	PUNCT
abrj-450	67	20	and	and	CCONJ
abrj-450	67	21	a	a	DET
abrj-450	67	22	multiple	multiple	ADJ
abrj-450	67	23	regression	regression	NOUN
abrj-450	67	24	model	model	NOUN
abrj-450	67	25	to	to	PART
abrj-450	67	26	analyze	analyze	VERB
abrj-450	67	27	the	the	DET
abrj-450	67	28	data	datum	NOUN
abrj-450	67	29	,	,	PUNCT
abrj-450	67	30	considering	consider	VERB
abrj-450	67	31	that	that	SCONJ
abrj-450	67	32	the	the	DET
abrj-450	67	33	dependent	dependent	ADJ
abrj-450	67	34	variable	variable	ADJ
abrj-450	67	35	data	datum	NOUN
abrj-450	67	36	scale	scale	NOUN
abrj-450	67	37	is	be	AUX
abrj-450	67	38	the	the	DET
abrj-450	67	39	ratio	ratio	NOUN
abrj-450	67	40	for	for	ADP
abrj-450	67	41	earnings	earning	NOUN
abrj-450	67	42	management	management	NOUN
abrj-450	67	43	.	.	PUNCT
abrj-450	68	1	the	the	DET
abrj-450	68	2	independent	independent	ADJ
abrj-450	68	3	variable	variable	ADJ
abrj-450	68	4	scale	scale	NOUN
abrj-450	68	5	is	be	AUX
abrj-450	68	6	the	the	DET
abrj-450	68	7	ratio	ratio	NOUN
abrj-450	68	8	for	for	ADP
abrj-450	68	9	institutional	institutional	ADJ
abrj-450	68	10	ownership	ownership	NOUN
abrj-450	68	11	and	and	CCONJ
abrj-450	68	12	nominal	nominal	ADJ
abrj-450	68	13	for	for	ADP
abrj-450	68	14	external	external	ADJ
abrj-450	68	15	auditor	auditor	NOUN
abrj-450	68	16	reputation	reputation	NOUN
abrj-450	68	17	and	and	CCONJ
abrj-450	68	18	the	the	DET
abrj-450	68	19	industry	industry	NOUN
abrj-450	68	20	type	type	NOUN
abrj-450	68	21	,	,	PUNCT
abrj-450	68	22	as	as	SCONJ
abrj-450	68	23	hartono	hartono	X
abrj-450	68	24	(	(	PUNCT
abrj-450	68	25	2014	2014	NUM
abrj-450	68	26	)	)	PUNCT
abrj-450	68	27	enlightens	enlighten	VERB
abrj-450	68	28	.	.	PUNCT
abrj-450	69	1	next	next	ADV
abrj-450	69	2	,	,	PUNCT
abrj-450	69	3	the	the	DET
abrj-450	69	4	classical	classical	ADJ
abrj-450	69	5	assumption	assumption	NOUN
abrj-450	69	6	tests	test	NOUN
abrj-450	69	7	must	must	AUX
abrj-450	69	8	be	be	AUX
abrj-450	69	9	carried	carry	VERB
abrj-450	69	10	out	out	ADP
abrj-450	69	11	:	:	PUNCT
abrj-450	69	12	multicollinearity	multicollinearity	NOUN
abrj-450	69	13	,	,	PUNCT
abrj-450	69	14	heteroscedasticity	heteroscedasticity	NOUN
abrj-450	69	15	,	,	PUNCT
abrj-450	69	16	autocorrelation	autocorrelation	NOUN
abrj-450	69	17	,	,	PUNCT
abrj-450	69	18	and	and	CCONJ
abrj-450	69	19	normality	normality	NOUN
abrj-450	69	20	(	(	PUNCT
abrj-450	69	21	ghozali	ghozali	ADJ
abrj-450	69	22	,	,	PUNCT
abrj-450	69	23	2021	2021	NUM
abrj-450	69	24	)	)	PUNCT
abrj-450	69	25	.	.	PUNCT
abrj-450	70	1	regarding	regard	VERB
abrj-450	70	2	the	the	DET
abrj-450	70	3	research	research	NOUN
abrj-450	70	4	sample	sample	NOUN
abrj-450	70	5	,	,	PUNCT
abrj-450	70	6	researchers	researcher	NOUN
abrj-450	70	7	used	use	VERB
abrj-450	70	8	18	18	NUM
abrj-450	70	9	non	non	ADJ
abrj-450	70	10	-	-	ADJ
abrj-450	70	11	financial	financial	ADJ
abrj-450	70	12	companies	company	NOUN
abrj-450	70	13	selected	select	VERB
abrj-450	70	14	as	as	ADP
abrj-450	70	15	shares	share	NOUN
abrj-450	70	16	,	,	PUNCT
abrj-450	70	17	forming	form	VERB
abrj-450	70	18	the	the	DET
abrj-450	70	19	lq45	lq45	PROPN
abrj-450	70	20	index	index	NOUN
abrj-450	70	21	from	from	ADP
abrj-450	70	22	2017	2017	NUM
abrj-450	70	23	to	to	ADP
abrj-450	70	24	2022	2022	NUM
abrj-450	70	25	,	,	PUNCT
abrj-450	70	26	and	and	CCONJ
abrj-450	70	27	their	their	PRON
abrj-450	70	28	names	name	NOUN
abrj-450	70	29	are	be	AUX
abrj-450	70	30	as	as	SCONJ
abrj-450	70	31	follows	follow	VERB
abrj-450	70	32	.	.	PUNCT
abrj-450	71	1	(	(	PUNCT
abrj-450	71	2	1	1	X
abrj-450	71	3	)	)	PUNCT
abrj-450	71	4	adaro	adaro	NOUN
abrj-450	71	5	energy	energy	NOUN
abrj-450	71	6	tbk	tbk	NOUN
abrj-450	71	7	(	(	PUNCT
abrj-450	71	8	adro	adro	PROPN
abrj-450	71	9	)	)	PUNCT
abrj-450	71	10	(	(	PUNCT
abrj-450	71	11	2	2	X
abrj-450	71	12	)	)	PUNCT
abrj-450	71	13	aneka	aneka	PROPN
abrj-450	71	14	tambang	tambang	PROPN
abrj-450	71	15	(	(	PUNCT
abrj-450	71	16	persero	persero	PROPN
abrj-450	71	17	)	)	PUNCT
abrj-450	71	18	tbk	tbk	PROPN
abrj-450	71	19	(	(	PUNCT
abrj-450	71	20	antm	antm	PROPN
abrj-450	71	21	)	)	PUNCT
abrj-450	71	22	(	(	PUNCT
abrj-450	71	23	3	3	X
abrj-450	71	24	)	)	PUNCT
abrj-450	71	25	astra	astra	PROPN
abrj-450	71	26	international	international	PROPN
abrj-450	71	27	tbk	tbk	PROPN
abrj-450	71	28	(	(	PUNCT
abrj-450	71	29	asii	asii	PROPN
abrj-450	71	30	)	)	PUNCT
abrj-450	71	31	(	(	PUNCT
abrj-450	71	32	4	4	X
abrj-450	71	33	)	)	PUNCT
abrj-450	71	34	xl	xl	PROPN
abrj-450	71	35	axiata	axiata	PROPN
abrj-450	71	36	tbk	tbk	PROPN
abrj-450	71	37	(	(	PUNCT
abrj-450	71	38	excl	excl	NOUN
abrj-450	71	39	)	)	PUNCT
abrj-450	71	40	(	(	PUNCT
abrj-450	71	41	5	5	X
abrj-450	71	42	)	)	PUNCT
abrj-450	71	43	hm	hm	INTJ
abrj-450	71	44	.	.	PROPN
abrj-450	71	45	sampoerna	sampoerna	PROPN
abrj-450	71	46	tbk	tbk	PROPN
abrj-450	71	47	.	.	PUNCT
abrj-450	72	1	(	(	PUNCT
abrj-450	72	2	hmsp	hmsp	NOUN
abrj-450	72	3	)	)	PUNCT
abrj-450	72	4	(	(	PUNCT
abrj-450	72	5	6	6	NUM
abrj-450	72	6	)	)	PUNCT
abrj-450	72	7	indofood	indofood	NOUN
abrj-450	72	8	cbp	cbp	PROPN
abrj-450	72	9	sukses	sukse	VERB
abrj-450	72	10	makmur	makmur	PROPN
abrj-450	72	11	tbk	tbk	PROPN
abrj-450	72	12	.	.	PUNCT
abrj-450	73	1	(	(	PUNCT
abrj-450	73	2	icbp	icbp	NUM
abrj-450	73	3	)	)	PUNCT
abrj-450	73	4	(	(	PUNCT
abrj-450	73	5	7	7	X
abrj-450	73	6	)	)	PUNCT
abrj-450	73	7	international	international	ADJ
abrj-450	73	8	nickel	nickel	PROPN
abrj-450	73	9	indonesia	indonesia	PROPN
abrj-450	73	10	,	,	PUNCT
abrj-450	73	11	tbk	tbk	PROPN
abrj-450	73	12	.	.	PUNCT
abrj-450	74	1	(	(	PUNCT
abrj-450	74	2	inco	inco	NOUN
abrj-450	74	3	)	)	PUNCT
abrj-450	74	4	(	(	PUNCT
abrj-450	74	5	8)	8)	NUM
abrj-450	74	6	indofood	indofood	NOUN
abrj-450	74	7	sukses	sukse	VERB
abrj-450	74	8	makmur	makmur	PROPN
abrj-450	74	9	tbk	tbk	PROPN
abrj-450	74	10	.	.	PUNCT
abrj-450	75	1	(	(	PUNCT
abrj-450	75	2	indf	indf	PROPN
abrj-450	75	3	)	)	PUNCT
abrj-450	75	4	(	(	PUNCT
abrj-450	75	5	9	9	X
abrj-450	75	6	)	)	PUNCT
abrj-450	75	7	indocement	indocement	PROPN
abrj-450	75	8	tunggal	tunggal	PROPN
abrj-450	75	9	prakasa	prakasa	PROPN
abrj-450	75	10	tbk	tbk	PROPN
abrj-450	75	11	.	.	PUNCT
abrj-450	76	1	(	(	PUNCT
abrj-450	76	2	intp	intp	PROPN
abrj-450	76	3	)	)	PUNCT
abrj-450	76	4	(	(	PUNCT
abrj-450	76	5	10	10	NUM
abrj-450	76	6	)	)	PUNCT
abrj-450	76	7	kalbe	kalbe	PROPN
abrj-450	76	8	farma	farma	PROPN
abrj-450	76	9	tbk	tbk	PROPN
abrj-450	76	10	.	.	PUNCT
abrj-450	77	1	(	(	PUNCT
abrj-450	77	2	klbf	klbf	PROPN
abrj-450	77	3	)	)	PUNCT
abrj-450	77	4	(	(	PUNCT
abrj-450	77	5	11	11	NUM
abrj-450	77	6	)	)	PUNCT
abrj-450	77	7	media	medium	NOUN
abrj-450	77	8	nusantara	nusantara	PROPN
abrj-450	77	9	citra	citra	PROPN
abrj-450	77	10	,	,	PUNCT
abrj-450	77	11	tbk	tbk	PROPN
abrj-450	77	12	.	.	PUNCT
abrj-450	78	1	(	(	PUNCT
abrj-450	78	2	mncn	mncn	NOUN
abrj-450	78	3	)	)	PUNCT
abrj-450	78	4	(	(	PUNCT
abrj-450	78	5	12	12	X
abrj-450	78	6	)	)	PUNCT
abrj-450	78	7	perusahaan	perusahaan	PROPN
abrj-450	78	8	gas	gas	PROPN
abrj-450	78	9	negara	negara	PROPN
abrj-450	78	10	(	(	PUNCT
abrj-450	78	11	persero	persero	PROPN
abrj-450	78	12	)	)	PUNCT
abrj-450	78	13	tbk	tbk	PROPN
abrj-450	78	14	(	(	PUNCT
abrj-450	78	15	pgas	pgas	PROPN
abrj-450	78	16	)	)	PUNCT
abrj-450	78	17	(	(	PUNCT
abrj-450	78	18	13	13	X
abrj-450	78	19	)	)	PUNCT
abrj-450	78	20	tambang	tambang	PROPN
abrj-450	78	21	batubara	batubara	PROPN
abrj-450	78	22	bukit	bukit	PROPN
abrj-450	78	23	asam	asam	PROPN
abrj-450	78	24	tbk	tbk	PROPN
abrj-450	78	25	.	.	PUNCT
abrj-450	79	1	(	(	PUNCT
abrj-450	79	2	ptba	ptba	NOUN
abrj-450	79	3	)	)	PUNCT
abrj-450	79	4	(	(	PUNCT
abrj-450	79	5	14	14	X
abrj-450	79	6	)	)	PUNCT
abrj-450	79	7	semen	semen	NOUN
abrj-450	79	8	indonesia	indonesia	PROPN
abrj-450	79	9	(	(	PUNCT
abrj-450	79	10	persero	persero	NOUN
abrj-450	79	11	)	)	PUNCT
abrj-450	79	12	tbk	tbk	PROPN
abrj-450	79	13	.	.	PUNCT
abrj-450	80	1	(	(	PUNCT
abrj-450	80	2	smgr	smgr	PROPN
abrj-450	80	3	)	)	PUNCT
abrj-450	80	4	(	(	PUNCT
abrj-450	80	5	15	15	NUM
abrj-450	80	6	)	)	PUNCT
abrj-450	80	7	telekomunikasi	telekomunikasi	NOUN
abrj-450	80	8	indonesia	indonesia	PROPN
abrj-450	80	9	tbk	tbk	PROPN
abrj-450	80	10	(	(	PUNCT
abrj-450	80	11	tlkm	tlkm	NOUN
abrj-450	80	12	)	)	PUNCT
abrj-450	80	13	asian	asian	ADJ
abrj-450	80	14	business	business	NOUN
abrj-450	80	15	research	research	NOUN
abrj-450	80	16	journal	journal	NOUN
abrj-450	80	17	,	,	PUNCT
abrj-450	80	18	2025	2025	NUM
abrj-450	80	19	,	,	PUNCT
abrj-450	80	20	10(5	10(5	NUM
abrj-450	80	21	):	):	PUNCT
abrj-450	80	22	101	101	NUM
abrj-450	80	23	-	-	SYM
abrj-450	80	24	105	105	NUM
abrj-450	80	25	103	103	NUM
abrj-450	80	26	©	©	PROPN
abrj-450	80	27	2025	2025	NUM
abrj-450	80	28	by	by	ADP
abrj-450	80	29	the	the	DET
abrj-450	80	30	authors	author	NOUN
abrj-450	80	31	;	;	PUNCT
abrj-450	80	32	licensee	licensee	NOUN
abrj-450	80	33	eastern	eastern	ADJ
abrj-450	80	34	centre	centre	NOUN
abrj-450	80	35	of	of	ADP
abrj-450	80	36	science	science	NOUN
abrj-450	80	37	and	and	CCONJ
abrj-450	80	38	education	education	NOUN
abrj-450	80	39	,	,	PUNCT
abrj-450	80	40	usa	usa	PROPN
abrj-450	80	41	(	(	PUNCT
abrj-450	80	42	16	16	NUM
abrj-450	80	43	)	)	PUNCT
abrj-450	80	44	united	united	PROPN
abrj-450	80	45	tractors	tractor	NOUN
abrj-450	80	46	tbk	tbk	PROPN
abrj-450	80	47	.	.	PUNCT
abrj-450	81	1	(	(	PUNCT
abrj-450	81	2	untr	untr	PROPN
abrj-450	81	3	)	)	PUNCT
abrj-450	81	4	(	(	PUNCT
abrj-450	81	5	17	17	NUM
abrj-450	81	6	)	)	PUNCT
abrj-450	81	7	unilever	unilever	PROPN
abrj-450	81	8	indonesia	indonesia	PROPN
abrj-450	81	9	tbk	tbk	PROPN
abrj-450	81	10	.	.	PUNCT
abrj-450	82	1	(	(	PUNCT
abrj-450	82	2	unvr	unvr	PROPN
abrj-450	82	3	)	)	PUNCT
abrj-450	82	4	(	(	PUNCT
abrj-450	82	5	18	18	NUM
abrj-450	82	6	)	)	PUNCT
abrj-450	82	7	wijaya	wijaya	NOUN
abrj-450	82	8	karya	karya	PROPN
abrj-450	82	9	tbk	tbk	PROPN
abrj-450	82	10	.	.	PUNCT
abrj-450	83	1	(	(	PUNCT
abrj-450	83	2	wika	wika	NOUN
abrj-450	83	3	)	)	PUNCT
abrj-450	83	4	additionally	additionally	ADV
abrj-450	83	5	,	,	PUNCT
abrj-450	83	6	this	this	DET
abrj-450	83	7	study	study	NOUN
abrj-450	83	8	uses	use	VERB
abrj-450	83	9	the	the	DET
abrj-450	83	10	slovin	slovin	NOUN
abrj-450	83	11	formula	formula	NOUN
abrj-450	83	12	,	,	PUNCT
abrj-450	83	13	cited	cite	VERB
abrj-450	83	14	in	in	ADP
abrj-450	83	15	firdaus	firdaus	PROPN
abrj-450	83	16	(	(	PUNCT
abrj-450	83	17	2021	2021	NUM
abrj-450	83	18	)	)	PUNCT
abrj-450	83	19	,	,	PUNCT
abrj-450	83	20	with	with	ADP
abrj-450	83	21	a	a	DET
abrj-450	83	22	border	border	NOUN
abrj-450	83	23	of	of	ADP
abrj-450	83	24	error	error	NOUN
abrj-450	83	25	of	of	ADP
abrj-450	83	26	10	10	NUM
abrj-450	83	27	%	%	NOUN
abrj-450	83	28	to	to	PART
abrj-450	83	29	determine	determine	VERB
abrj-450	83	30	the	the	DET
abrj-450	83	31	number	number	NOUN
abrj-450	83	32	of	of	ADP
abrj-450	83	33	samples	sample	NOUN
abrj-450	83	34	.	.	PUNCT
abrj-450	84	1	by	by	ADP
abrj-450	84	2	mentioning	mention	VERB
abrj-450	84	3	this	this	DET
abrj-450	84	4	formula	formula	NOUN
abrj-450	84	5	,	,	PUNCT
abrj-450	84	6	the	the	DET
abrj-450	84	7	total	total	ADJ
abrj-450	84	8	representative	representative	ADJ
abrj-450	84	9	samples	sample	NOUN
abrj-450	84	10	of	of	ADP
abrj-450	84	11	18	18	NUM
abrj-450	84	12	companies	company	NOUN
abrj-450	84	13	are	be	AUX
abrj-450	84	14	15.25	15.25	NUM
abrj-450	84	15	=	=	SYM
abrj-450	84	16	15	15	NUM
abrj-450	84	17	(	(	PUNCT
abrj-450	84	18	rounded	rounded	ADJ
abrj-450	84	19	)	)	PUNCT
abrj-450	84	20	,	,	PUNCT
abrj-450	84	21	and	and	CCONJ
abrj-450	84	22	the	the	DET
abrj-450	84	23	companies	company	NOUN
abrj-450	84	24	are	be	AUX
abrj-450	84	25	taken	take	VERB
abrj-450	84	26	randomly	randomly	ADV
abrj-450	84	27	.	.	PUNCT
abrj-450	85	1	based	base	VERB
abrj-450	85	2	on	on	ADP
abrj-450	85	3	this	this	DET
abrj-450	85	4	random	random	ADJ
abrj-450	85	5	process	process	NOUN
abrj-450	85	6	and	and	CCONJ
abrj-450	85	7	the	the	DET
abrj-450	85	8	irrelevant	irrelevant	ADJ
abrj-450	85	9	situation	situation	NOUN
abrj-450	85	10	causing	cause	VERB
abrj-450	85	11	the	the	DET
abrj-450	85	12	insignificant	insignificant	ADJ
abrj-450	85	13	impact	impact	NOUN
abrj-450	85	14	of	of	ADP
abrj-450	85	15	the	the	DET
abrj-450	85	16	main	main	ADJ
abrj-450	85	17	determinants	determinant	NOUN
abrj-450	85	18	of	of	ADP
abrj-450	85	19	income	income	NOUN
abrj-450	85	20	smoothing	smoothing	NOUN
abrj-450	85	21	,	,	PUNCT
abrj-450	85	22	as	as	SCONJ
abrj-450	85	23	conducted	conduct	VERB
abrj-450	85	24	by	by	ADP
abrj-450	85	25	erna	erna	PROPN
abrj-450	85	26	et	et	PROPN
abrj-450	85	27	al	al	PROPN
abrj-450	85	28	.	.	PROPN
abrj-450	86	1	(	(	PUNCT
abrj-450	86	2	2024	2024	NUM
abrj-450	86	3	)	)	PUNCT
abrj-450	86	4	,	,	PUNCT
abrj-450	86	5	this	this	DET
abrj-450	86	6	study	study	NOUN
abrj-450	86	7	only	only	ADV
abrj-450	86	8	uses	use	VERB
abrj-450	86	9	14	14	NUM
abrj-450	86	10	companies	company	NOUN
abrj-450	86	11	,	,	PUNCT
abrj-450	86	12	such	such	ADJ
abrj-450	86	13	as	as	ADP
abrj-450	86	14	adro	adro	NOUN
abrj-450	86	15	,	,	PUNCT
abrj-450	86	16	asii	asii	PROPN
abrj-450	86	17	,	,	PUNCT
abrj-450	86	18	excl	excl	NOUN
abrj-450	86	19	,	,	PUNCT
abrj-450	86	20	inco	inco	NOUN
abrj-450	86	21	,	,	PUNCT
abrj-450	86	22	indf	indf	ADJ
abrj-450	86	23	,	,	PUNCT
abrj-450	86	24	intp	intp	ADJ
abrj-450	86	25	,	,	PUNCT
abrj-450	86	26	klbf	klbf	NOUN
abrj-450	86	27	,	,	PUNCT
abrj-450	86	28	mncn	mncn	ADJ
abrj-450	86	29	,	,	PUNCT
abrj-450	86	30	pgas	pga	NOUN
abrj-450	86	31	,	,	PUNCT
abrj-450	86	32	ptba	ptba	NOUN
abrj-450	86	33	,	,	PUNCT
abrj-450	86	34	smgr	smgr	PROPN
abrj-450	86	35	,	,	PUNCT
abrj-450	86	36	tlkm	tlkm	NOUN
abrj-450	86	37	,	,	PUNCT
abrj-450	86	38	untr	untr	NOUN
abrj-450	86	39	,	,	PUNCT
abrj-450	86	40	and	and	CCONJ
abrj-450	86	41	unvr	unvr	ADJ
abrj-450	86	42	.	.	PUNCT
abrj-450	87	1	moreover	moreover	ADV
abrj-450	87	2	,	,	PUNCT
abrj-450	87	3	this	this	DET
abrj-450	87	4	investigation	investigation	NOUN
abrj-450	87	5	employs	employ	VERB
abrj-450	87	6	the	the	DET
abrj-450	87	7	regression	regression	NOUN
abrj-450	87	8	model	model	NOUN
abrj-450	87	9	to	to	PART
abrj-450	87	10	analyze	analyze	VERB
abrj-450	87	11	the	the	DET
abrj-450	87	12	data	datum	NOUN
abrj-450	87	13	,	,	PUNCT
abrj-450	87	14	where	where	SCONJ
abrj-450	87	15	the	the	DET
abrj-450	87	16	model	model	NOUN
abrj-450	87	17	is	be	AUX
abrj-450	87	18	in	in	ADP
abrj-450	87	19	the	the	DET
abrj-450	87	20	first	first	ADJ
abrj-450	87	21	equation	equation	NOUN
abrj-450	87	22	(	(	PUNCT
abrj-450	87	23	note	note	NOUN
abrj-450	87	24	:	:	PUNCT
abrj-450	87	25	is	be	AUX
abrj-450	87	26	=	=	NOUN
abrj-450	87	27	income	income	NOUN
abrj-450	87	28	smoothing	smoothing	NOUN
abrj-450	87	29	,	,	PUNCT
abrj-450	87	30	io	io	NOUN
abrj-450	87	31	=	=	PUNCT
abrj-450	87	32	institutional	institutional	ADJ
abrj-450	87	33	ownership	ownership	NOUN
abrj-450	87	34	,	,	PUNCT
abrj-450	87	35	ear	ear	NOUN
abrj-450	87	36	=	=	SYM
abrj-450	87	37	external	external	ADJ
abrj-450	87	38	auditor	auditor	NOUN
abrj-450	87	39	reputation	reputation	NOUN
abrj-450	87	40	,	,	PUNCT
abrj-450	87	41	and	and	CCONJ
abrj-450	87	42	ln(ta	ln(ta	PROPN
abrj-450	87	43	)	)	PUNCT
abrj-450	88	1	=	=	SYM
abrj-450	88	2	natural	natural	ADJ
abrj-450	88	3	logarithm	logarithm	NOUN
abrj-450	88	4	of	of	ADP
abrj-450	88	5	total	total	ADJ
abrj-450	88	6	assets	asset	NOUN
abrj-450	88	7	to	to	PART
abrj-450	88	8	measure	measure	VERB
abrj-450	88	9	firm	firm	ADJ
abrj-450	88	10	size	size	NOUN
abrj-450	88	11	)	)	PUNCT
abrj-450	88	12	.	.	PUNCT
abrj-450	88	13	is	be	AUX
abrj-450	88	14	=	=	SYM
abrj-450	88	15	β0	β0	PROPN
abrj-450	89	1	+	+	NUM
abrj-450	89	2	β1.io	β1.io	PRON
abrj-450	89	3	+	+	CCONJ
abrj-450	89	4	β2.ear	β2.ear	PUNCT
abrj-450	90	1	+	+	CCONJ
abrj-450	90	2	β3.ln(ta	β3.ln(ta	PUNCT
abrj-450	90	3	)	)	PUNCT
abrj-450	90	4	+	+	CCONJ
abrj-450	90	5	ε	ε	PROPN
abrj-450	90	6	(	(	PUNCT
abrj-450	90	7	equation	equation	NOUN
abrj-450	90	8	1	1	NUM
abrj-450	90	9	)	)	PUNCT
abrj-450	90	10	this	this	DET
abrj-450	90	11	model	model	NOUN
abrj-450	90	12	adopts	adopt	VERB
abrj-450	90	13	the	the	DET
abrj-450	90	14	ordinary	ordinary	ADJ
abrj-450	90	15	least	least	ADJ
abrj-450	90	16	square	square	ADJ
abrj-450	90	17	to	to	PART
abrj-450	90	18	estimate	estimate	VERB
abrj-450	90	19	the	the	DET
abrj-450	90	20	regression	regression	NOUN
abrj-450	90	21	coefficient	coefficient	NOUN
abrj-450	90	22	.	.	PUNCT
abrj-450	91	1	therefore	therefore	ADV
abrj-450	91	2	,	,	PUNCT
abrj-450	91	3	it	it	PRON
abrj-450	91	4	must	must	AUX
abrj-450	91	5	meet	meet	VERB
abrj-450	91	6	the	the	DET
abrj-450	91	7	classical	classical	ADJ
abrj-450	91	8	assumptions	assumption	NOUN
abrj-450	91	9	,	,	PUNCT
abrj-450	91	10	like	like	ADP
abrj-450	91	11	normality	normality	NOUN
abrj-450	91	12	,	,	PUNCT
abrj-450	91	13	non	non	ADJ
abrj-450	91	14	-	-	NOUN
abrj-450	91	15	heteroskedasticity	heteroskedasticity	ADJ
abrj-450	91	16	,	,	PUNCT
abrj-450	91	17	non	non	ADJ
abrj-450	91	18	-	-	NOUN
abrj-450	91	19	autocorrelation	autocorrelation	NOUN
abrj-450	91	20	,	,	PUNCT
abrj-450	91	21	and	and	CCONJ
abrj-450	91	22	non	non	ADJ
abrj-450	91	23	-	-	ADJ
abrj-450	91	24	multicollinearity	multicollinearity	ADJ
abrj-450	91	25	(	(	PUNCT
abrj-450	91	26	gujarati	gujarati	PROPN
abrj-450	91	27	et	et	PROPN
abrj-450	91	28	al	al	PROPN
abrj-450	91	29	.	.	PROPN
abrj-450	91	30	,	,	PUNCT
abrj-450	91	31	2019	2019	NUM
abrj-450	91	32	)	)	PUNCT
abrj-450	91	33	.	.	PUNCT
abrj-450	92	1	furthermore	furthermore	ADV
abrj-450	92	2	,	,	PUNCT
abrj-450	92	3	to	to	PART
abrj-450	92	4	detect	detect	VERB
abrj-450	92	5	them	they	PRON
abrj-450	92	6	respectively	respectively	ADV
abrj-450	92	7	,	,	PUNCT
abrj-450	92	8	this	this	DET
abrj-450	92	9	study	study	NOUN
abrj-450	92	10	uses	use	VERB
abrj-450	92	11	jarque	jarque	NOUN
abrj-450	92	12	-	-	PUNCT
abrj-450	92	13	bera	bera	NOUN
abrj-450	92	14	(	(	PUNCT
abrj-450	92	15	gujarati	gujarati	PROPN
abrj-450	92	16	et	et	PROPN
abrj-450	92	17	al	al	PROPN
abrj-450	92	18	.	.	PROPN
abrj-450	92	19	,	,	PUNCT
abrj-450	92	20	2019	2019	NUM
abrj-450	92	21	)	)	PUNCT
abrj-450	92	22	,	,	PUNCT
abrj-450	92	23	white	white	ADJ
abrj-450	92	24	(	(	PUNCT
abrj-450	92	25	ghozali	ghozali	ADJ
abrj-450	92	26	,	,	PUNCT
abrj-450	92	27	2021	2021	NUM
abrj-450	92	28	;	;	PUNCT
abrj-450	92	29	gujarati	gujarati	PROPN
abrj-450	92	30	et	et	PROPN
abrj-450	92	31	al	al	PROPN
abrj-450	92	32	.	.	PROPN
abrj-450	92	33	,	,	PUNCT
abrj-450	92	34	2019	2019	NUM
abrj-450	92	35	)	)	PUNCT
abrj-450	92	36	,	,	PUNCT
abrj-450	92	37	runs	run	VERB
abrj-450	92	38	(	(	PUNCT
abrj-450	92	39	ghozali	ghozali	ADJ
abrj-450	92	40	,	,	PUNCT
abrj-450	92	41	2021	2021	NUM
abrj-450	92	42	)	)	PUNCT
abrj-450	92	43	,	,	PUNCT
abrj-450	92	44	and	and	CCONJ
abrj-450	92	45	variance	variance	NOUN
abrj-450	92	46	inflation	inflation	NOUN
abrj-450	92	47	factor	factor	NOUN
abrj-450	92	48	(	(	PUNCT
abrj-450	92	49	ghozali	ghozali	PROPN
abrj-450	92	50	,	,	PUNCT
abrj-450	92	51	2021	2021	NUM
abrj-450	92	52	;	;	PUNCT
abrj-450	92	53	gujarati	gujarati	PROPN
abrj-450	92	54	et	et	PROPN
abrj-450	92	55	al	al	PROPN
abrj-450	92	56	.	.	PROPN
abrj-450	92	57	,	,	PUNCT
abrj-450	92	58	2019	2019	NUM
abrj-450	92	59	)	)	PUNCT
abrj-450	92	60	.	.	PUNCT
abrj-450	93	1	4	4	X
abrj-450	93	2	.	.	X
abrj-450	93	3	results	result	VERB
abrj-450	93	4	4.1	4.1	NUM
abrj-450	93	5	.	.	PUNCT
abrj-450	94	1	descriptive	descriptive	ADJ
abrj-450	94	2	statistics	statistic	NOUN
abrj-450	94	3	table	table	NOUN
abrj-450	94	4	1a	1a	PROPN
abrj-450	94	5	displays	display	VERB
abrj-450	94	6	the	the	DET
abrj-450	94	7	descriptive	descriptive	ADJ
abrj-450	94	8	statistics	statistic	NOUN
abrj-450	94	9	of	of	ADP
abrj-450	94	10	income	income	NOUN
abrj-450	94	11	smoothing	smoothing	NOUN
abrj-450	94	12	,	,	PUNCT
abrj-450	94	13	institutional	institutional	ADJ
abrj-450	94	14	ownership	ownership	NOUN
abrj-450	94	15	,	,	PUNCT
abrj-450	94	16	and	and	CCONJ
abrj-450	94	17	company	company	NOUN
abrj-450	94	18	size	size	NOUN
abrj-450	94	19	based	base	VERB
abrj-450	94	20	on	on	ADP
abrj-450	94	21	84	84	NUM
abrj-450	94	22	firm	firm	ADJ
abrj-450	94	23	-	-	PUNCT
abrj-450	94	24	year	year	NOUN
abrj-450	94	25	observations	observation	NOUN
abrj-450	94	26	:	:	PUNCT
abrj-450	94	27	14	14	NUM
abrj-450	94	28	companies	company	NOUN
abrj-450	94	29	for	for	ADP
abrj-450	94	30	six	six	NUM
abrj-450	94	31	years	year	NOUN
abrj-450	94	32	.	.	PUNCT
abrj-450	95	1	a.	a.	NOUN
abrj-450	95	2	the	the	DET
abrj-450	95	3	smallest	small	ADJ
abrj-450	95	4	,	,	PUNCT
abrj-450	95	5	the	the	DET
abrj-450	95	6	largest	large	ADJ
abrj-450	95	7	,	,	PUNCT
abrj-450	95	8	average	average	ADJ
abrj-450	95	9	,	,	PUNCT
abrj-450	95	10	and	and	CCONJ
abrj-450	95	11	standard	standard	ADJ
abrj-450	95	12	deviation	deviation	NOUN
abrj-450	95	13	are	be	AUX
abrj-450	95	14	-8.76	-8.76	ADJ
abrj-450	95	15	,	,	PUNCT
abrj-450	95	16	10.53	10.53	NUM
abrj-450	95	17	,	,	PUNCT
abrj-450	95	18	0.8041	0.8041	NUM
abrj-450	95	19	,	,	PUNCT
abrj-450	95	20	and	and	CCONJ
abrj-450	95	21	1.98709	1.98709	NUM
abrj-450	95	22	.	.	PUNCT
abrj-450	96	1	for	for	ADP
abrj-450	96	2	income	income	NOUN
abrj-450	96	3	smoothing	smoothing	NOUN
abrj-450	96	4	(	(	PUNCT
abrj-450	96	5	is	be	AUX
abrj-450	96	6	)	)	PUNCT
abrj-450	96	7	.	.	PUNCT
abrj-450	97	1	b.	b.	PROPN
abrj-450	98	1	the	the	DET
abrj-450	98	2	smallest	small	ADJ
abrj-450	98	3	,	,	PUNCT
abrj-450	98	4	most	most	ADV
abrj-450	98	5	prominent	prominent	ADJ
abrj-450	98	6	,	,	PUNCT
abrj-450	98	7	average	average	ADJ
abrj-450	98	8	,	,	PUNCT
abrj-450	98	9	and	and	CCONJ
abrj-450	98	10	standard	standard	ADJ
abrj-450	98	11	deviation	deviation	NOUN
abrj-450	98	12	are	be	AUX
abrj-450	98	13	43.91	43.91	NUM
abrj-450	98	14	%	%	NOUN
abrj-450	98	15	,	,	PUNCT
abrj-450	98	16	85.00	85.00	NUM
abrj-450	98	17	%	%	NOUN
abrj-450	98	18	,	,	PUNCT
abrj-450	98	19	59.4170	59.4170	NUM
abrj-450	98	20	%	%	NOUN
abrj-450	98	21	,	,	PUNCT
abrj-450	98	22	and	and	CCONJ
abrj-450	98	23	11.19063	11.19063	NUM
abrj-450	98	24	for	for	ADP
abrj-450	98	25	institutional	institutional	ADJ
abrj-450	98	26	ownership	ownership	NOUN
abrj-450	98	27	(	(	PUNCT
abrj-450	98	28	io	io	NOUN
abrj-450	98	29	)	)	PUNCT
abrj-450	98	30	.	.	PUNCT
abrj-450	99	1	c.	c.	NOUN
abrj-450	99	2	the	the	DET
abrj-450	99	3	minimum	minimum	ADJ
abrj-450	99	4	,	,	PUNCT
abrj-450	99	5	maximum	maximum	ADJ
abrj-450	99	6	,	,	PUNCT
abrj-450	99	7	mean	mean	ADJ
abrj-450	99	8	,	,	PUNCT
abrj-450	99	9	and	and	CCONJ
abrj-450	99	10	standard	standard	ADJ
abrj-450	99	11	deviation	deviation	NOUN
abrj-450	99	12	are	be	AUX
abrj-450	99	13	15.95	15.95	NUM
abrj-450	99	14	,	,	PUNCT
abrj-450	99	15	19.84	19.84	NUM
abrj-450	99	16	,	,	PUNCT
abrj-450	99	17	17.9124	17.9124	NUM
abrj-450	99	18	,	,	PUNCT
abrj-450	99	19	and	and	CCONJ
abrj-450	99	20	0.96393	0.96393	NUM
abrj-450	99	21	for	for	ADP
abrj-450	99	22	the	the	DET
abrj-450	99	23	natural	natural	ADJ
abrj-450	99	24	logarithm	logarithm	NOUN
abrj-450	99	25	of	of	ADP
abrj-450	99	26	total	total	ADJ
abrj-450	99	27	assets	asset	NOUN
abrj-450	99	28	,	,	PUNCT
abrj-450	99	29	ln(ta	ln(ta	PROPN
abrj-450	99	30	)	)	PUNCT
abrj-450	99	31	.	.	PUNCT
abrj-450	100	1	table	table	NOUN
abrj-450	100	2	1a	1a	PROPN
abrj-450	100	3	.	.	PUNCT
abrj-450	101	1	descriptive	descriptive	ADJ
abrj-450	101	2	statistics	statistic	NOUN
abrj-450	101	3	with	with	ADP
abrj-450	101	4	84	84	NUM
abrj-450	101	5	observations	observation	NOUN
abrj-450	101	6	variable	variable	VERB
abrj-450	101	7	the	the	DET
abrj-450	101	8	smallest	small	ADJ
abrj-450	101	9	the	the	DET
abrj-450	101	10	largest	large	ADJ
abrj-450	101	11	average	average	ADJ
abrj-450	101	12	standard	standard	ADJ
abrj-450	101	13	deviation	deviation	NOUN
abrj-450	101	14	is	be	AUX
abrj-450	101	15	-8.76	-8.76	NUM
abrj-450	101	16	10.53	10.53	NUM
abrj-450	101	17	0.8041	0.8041	NUM
abrj-450	101	18	1.98709	1.98709	NUM
abrj-450	101	19	io	io	NOUN
abrj-450	101	20	43.91	43.91	NUM
abrj-450	101	21	85.00	85.00	NUM
abrj-450	101	22	59.4170	59.4170	NUM
abrj-450	101	23	11.19063	11.19063	NUM
abrj-450	101	24	ln(ta	ln(ta	PROPN
abrj-450	101	25	)	)	PUNCT
abrj-450	101	26	15.95	15.95	NUM
abrj-450	101	27	19.84	19.84	NUM
abrj-450	101	28	17.9124	17.9124	NUM
abrj-450	101	29	0.96393	0.96393	NUM
abrj-450	101	30	table	table	NOUN
abrj-450	101	31	1b	1b	NUM
abrj-450	101	32	exhibits	exhibit	VERB
abrj-450	101	33	the	the	DET
abrj-450	101	34	number	number	NOUN
abrj-450	101	35	of	of	ADP
abrj-450	101	36	companies	company	NOUN
abrj-450	101	37	hiring	hire	VERB
abrj-450	101	38	external	external	ADJ
abrj-450	101	39	auditors	auditor	NOUN
abrj-450	101	40	affiliated	affiliate	VERB
abrj-450	101	41	with	with	ADP
abrj-450	101	42	the	the	DET
abrj-450	101	43	big	big	ADJ
abrj-450	101	44	four	four	NUM
abrj-450	101	45	and	and	CCONJ
abrj-450	101	46	non	non	ADJ
abrj-450	101	47	-	-	ADJ
abrj-450	101	48	big	big	ADJ
abrj-450	101	49	four	four	NUM
abrj-450	101	50	from	from	ADP
abrj-450	101	51	2017	2017	NUM
abrj-450	101	52	to	to	ADP
abrj-450	101	53	2022	2022	NUM
abrj-450	101	54	:	:	PUNCT
abrj-450	101	55	13	13	NUM
abrj-450	101	56	firms	firm	NOUN
abrj-450	101	57	utilize	utilize	VERB
abrj-450	101	58	the	the	DET
abrj-450	101	59	big	big	ADJ
abrj-450	101	60	four	four	NUM
abrj-450	101	61	auditors	auditor	NOUN
abrj-450	101	62	yearly	yearly	ADV
abrj-450	101	63	(	(	PUNCT
abrj-450	101	64	92.86	92.86	NUM
abrj-450	101	65	%	%	NOUN
abrj-450	101	66	)	)	PUNCT
abrj-450	101	67	.	.	PUNCT
abrj-450	102	1	only	only	ADV
abrj-450	102	2	one	one	NUM
abrj-450	102	3	firm	firm	NOUN
abrj-450	102	4	,	,	PUNCT
abrj-450	102	5	mncn	mncn	NOUN
abrj-450	102	6	,	,	PUNCT
abrj-450	102	7	uses	use	VERB
abrj-450	102	8	nonbig	nonbig	PROPN
abrj-450	102	9	four	four	NUM
abrj-450	102	10	consistently	consistently	ADV
abrj-450	102	11	(	(	PUNCT
abrj-450	102	12	7.14	7.14	NUM
abrj-450	102	13	%	%	NOUN
abrj-450	102	14	)	)	PUNCT
abrj-450	102	15	.	.	PUNCT
abrj-450	103	1	table	table	NOUN
abrj-450	103	2	1b	1b	NUM
abrj-450	103	3	.	.	PUNCT
abrj-450	104	1	the	the	DET
abrj-450	104	2	total	total	ADJ
abrj-450	104	3	companies	company	NOUN
abrj-450	104	4	utilizing	utilize	VERB
abrj-450	104	5	big	big	ADJ
abrj-450	104	6	-	-	PUNCT
abrj-450	104	7	four	four	NUM
abrj-450	104	8	and	and	CCONJ
abrj-450	104	9	non	non	ADJ
abrj-450	104	10	-	-	ADJ
abrj-450	104	11	big	big	ADJ
abrj-450	104	12	-	-	PUNCT
abrj-450	104	13	four	four	NUM
abrj-450	104	14	auditors	auditor	NOUN
abrj-450	104	15	.	.	PUNCT
abrj-450	104	16	time	time	NOUN
abrj-450	104	17	2017	2017	NUM
abrj-450	104	18	2018	2018	NUM
abrj-450	104	19	2019	2019	NUM
abrj-450	104	20	2020	2020	NUM
abrj-450	104	21	2021	2021	NUM
abrj-450	104	22	2022	2022	NUM
abrj-450	104	23	total	total	ADJ
abrj-450	104	24	firms	firm	NOUN
abrj-450	104	25	hiring	hire	VERB
abrj-450	104	26	big	big	ADJ
abrj-450	104	27	-	-	PUNCT
abrj-450	104	28	four	four	NUM
abrj-450	104	29	auditors	auditor	NOUN
abrj-450	104	30	.	.	PUNCT
abrj-450	105	1	13	13	NUM
abrj-450	105	2	13	13	NUM
abrj-450	105	3	13	13	NUM
abrj-450	105	4	13	13	NUM
abrj-450	105	5	13	13	NUM
abrj-450	105	6	13	13	NUM
abrj-450	105	7	total	total	NOUN
abrj-450	105	8	firm	firm	NOUN
abrj-450	105	9	hiring	hire	VERB
abrj-450	105	10	non	non	ADJ
abrj-450	105	11	-	-	ADJ
abrj-450	105	12	big	big	ADJ
abrj-450	105	13	four	four	NUM
abrj-450	105	14	auditors	auditor	NOUN
abrj-450	105	15	.	.	PUNCT
abrj-450	106	1	1	1	NUM
abrj-450	106	2	1	1	NUM
abrj-450	106	3	1	1	NUM
abrj-450	106	4	1	1	NUM
abrj-450	106	5	1	1	NUM
abrj-450	106	6	1	1	NUM
abrj-450	106	7	total	total	NOUN
abrj-450	106	8	firms	firm	NOUN
abrj-450	106	9	becoming	become	VERB
abrj-450	106	10	the	the	DET
abrj-450	106	11	samples	sample	NOUN
abrj-450	106	12	14	14	NUM
abrj-450	106	13	14	14	NUM
abrj-450	106	14	14	14	NUM
abrj-450	106	15	14	14	NUM
abrj-450	106	16	14	14	NUM
abrj-450	106	17	14	14	NUM
abrj-450	106	18	4.2	4.2	NUM
abrj-450	106	19	.	.	PUNCT
abrj-450	107	1	classical	classical	ADJ
abrj-450	107	2	assumption	assumption	NOUN
abrj-450	107	3	examination	examination	NOUN
abrj-450	107	4	result	result	NOUN
abrj-450	107	5	after	after	ADP
abrj-450	107	6	processing	process	VERB
abrj-450	107	7	data	datum	NOUN
abrj-450	107	8	statistically	statistically	ADV
abrj-450	107	9	,	,	PUNCT
abrj-450	107	10	this	this	DET
abrj-450	107	11	study	study	NOUN
abrj-450	107	12	presents	present	VERB
abrj-450	107	13	the	the	DET
abrj-450	107	14	classical	classical	ADJ
abrj-450	107	15	assumption	assumption	NOUN
abrj-450	107	16	test	test	NOUN
abrj-450	107	17	results	result	NOUN
abrj-450	107	18	,	,	PUNCT
abrj-450	107	19	i.e.	i.e.	X
abrj-450	107	20	,	,	PUNCT
abrj-450	107	21	heteroskedasticity	heteroskedasticity	NOUN
abrj-450	107	22	,	,	PUNCT
abrj-450	107	23	autocorrelation	autocorrelation	NOUN
abrj-450	107	24	,	,	PUNCT
abrj-450	107	25	multicollinearity	multicollinearity	NOUN
abrj-450	107	26	,	,	PUNCT
abrj-450	107	27	and	and	CCONJ
abrj-450	107	28	normality	normality	NOUN
abrj-450	107	29	:	:	PUNCT
abrj-450	107	30	•	•	NOUN
abrj-450	107	31	for	for	ADP
abrj-450	107	32	heteroskedasticity	heteroskedasticity	NOUN
abrj-450	107	33	,	,	PUNCT
abrj-450	107	34	this	this	DET
abrj-450	107	35	study	study	NOUN
abrj-450	107	36	can	can	AUX
abrj-450	107	37	not	not	PART
abrj-450	107	38	prove	prove	VERB
abrj-450	107	39	it	it	PRON
abrj-450	107	40	based	base	VERB
abrj-450	107	41	on	on	ADP
abrj-450	107	42	the	the	DET
abrj-450	107	43	white	white	PROPN
abrj-450	107	44	test	test	NOUN
abrj-450	107	45	,	,	PUNCT
abrj-450	107	46	which	which	PRON
abrj-450	107	47	is	be	AUX
abrj-450	107	48	informed	inform	VERB
abrj-450	107	49	by	by	ADP
abrj-450	107	50	the	the	DET
abrj-450	107	51	probability	probability	NOUN
abrj-450	107	52	of	of	ADP
abrj-450	107	53	chi	chi	NOUN
abrj-450	107	54	-	-	PUNCT
abrj-450	107	55	square	square	NOUN
abrj-450	107	56	above	above	ADP
abrj-450	107	57	5	5	NUM
abrj-450	107	58	%	%	NOUN
abrj-450	107	59	:	:	PUNCT
abrj-450	107	60	0.1164	0.1164	NUM
abrj-450	107	61	(	(	PUNCT
abrj-450	107	62	see	see	VERB
abrj-450	107	63	table	table	NOUN
abrj-450	107	64	2	2	NUM
abrj-450	107	65	)	)	PUNCT
abrj-450	107	66	.	.	PUNCT
abrj-450	108	1	•	•	NOUN
abrj-450	108	2	for	for	ADP
abrj-450	108	3	autocorrelation	autocorrelation	NOUN
abrj-450	108	4	,	,	PUNCT
abrj-450	108	5	this	this	DET
abrj-450	108	6	study	study	NOUN
abrj-450	108	7	can	can	AUX
abrj-450	108	8	not	not	PART
abrj-450	108	9	prove	prove	VERB
abrj-450	108	10	it	it	PRON
abrj-450	108	11	based	base	VERB
abrj-450	108	12	on	on	ADP
abrj-450	108	13	a	a	DET
abrj-450	108	14	run	run	ADJ
abrj-450	108	15	test	test	NOUN
abrj-450	108	16	with	with	ADP
abrj-450	108	17	a	a	DET
abrj-450	108	18	mode	mode	NOUN
abrj-450	108	19	cut	cut	NOUN
abrj-450	108	20	-	-	PUNCT
abrj-450	108	21	off	off	ADP
abrj-450	108	22	point	point	NOUN
abrj-450	108	23	noticed	notice	VERB
abrj-450	108	24	by	by	ADP
abrj-450	108	25	the	the	DET
abrj-450	108	26	two	two	NUM
abrj-450	108	27	-	-	PUNCT
abrj-450	108	28	tailed	tail	VERB
abrj-450	108	29	asymptotic	asymptotic	ADJ
abrj-450	108	30	significance	significance	NOUN
abrj-450	108	31	of	of	ADP
abrj-450	108	32	0.876	0.876	NUM
abrj-450	108	33	(	(	PUNCT
abrj-450	108	34	see	see	VERB
abrj-450	108	35	table	table	NOUN
abrj-450	108	36	2	2	NUM
abrj-450	108	37	)	)	PUNCT
abrj-450	108	38	.	.	PUNCT
abrj-450	109	1	•	•	NOUN
abrj-450	109	2	for	for	ADP
abrj-450	109	3	multicollinearity	multicollinearity	NOUN
abrj-450	109	4	,	,	PUNCT
abrj-450	109	5	this	this	DET
abrj-450	109	6	study	study	NOUN
abrj-450	109	7	can	can	AUX
abrj-450	109	8	not	not	PART
abrj-450	109	9	detect	detect	VERB
abrj-450	109	10	it	it	PRON
abrj-450	109	11	,	,	PUNCT
abrj-450	109	12	reflected	reflect	VERB
abrj-450	109	13	by	by	ADP
abrj-450	109	14	a	a	DET
abrj-450	109	15	variance	variance	NOUN
abrj-450	109	16	inflation	inflation	NOUN
abrj-450	109	17	factor	factor	NOUN
abrj-450	109	18	(	(	PUNCT
abrj-450	109	19	vif	vif	NOUN
abrj-450	109	20	)	)	PUNCT
abrj-450	109	21	below	below	ADP
abrj-450	109	22	10	10	NUM
abrj-450	109	23	:	:	SYM
abrj-450	109	24	1.323	1.323	NUM
abrj-450	109	25	for	for	ADP
abrj-450	109	26	io	io	NOUN
abrj-450	109	27	,	,	PUNCT
abrj-450	109	28	1.185	1.185	NUM
abrj-450	109	29	for	for	ADP
abrj-450	109	30	dbig4	dbig4	NOUN
abrj-450	109	31	,	,	PUNCT
abrj-450	109	32	and	and	CCONJ
abrj-450	109	33	1.498	1.498	NUM
abrj-450	109	34	for	for	ADP
abrj-450	109	35	ln(ta	ln(ta	PROPN
abrj-450	109	36	)	)	PUNCT
abrj-450	109	37	(	(	PUNCT
abrj-450	109	38	see	see	VERB
abrj-450	109	39	table	table	NOUN
abrj-450	109	40	2	2	NUM
abrj-450	109	41	)	)	PUNCT
abrj-450	109	42	.	.	PUNCT
abrj-450	110	1	•	•	NOUN
abrj-450	110	2	for	for	ADP
abrj-450	110	3	normality	normality	NOUN
abrj-450	110	4	,	,	PUNCT
abrj-450	110	5	this	this	DET
abrj-450	110	6	study	study	NOUN
abrj-450	110	7	can	can	AUX
abrj-450	110	8	not	not	PART
abrj-450	110	9	prove	prove	VERB
abrj-450	110	10	it	it	PRON
abrj-450	110	11	because	because	SCONJ
abrj-450	110	12	the	the	DET
abrj-450	110	13	probability	probability	NOUN
abrj-450	110	14	of	of	ADP
abrj-450	110	15	jarque	jarque	NOUN
abrj-450	110	16	-	-	PUNCT
abrj-450	110	17	bera	bera	NOUN
abrj-450	110	18	is	be	AUX
abrj-450	110	19	lower	low	ADJ
abrj-450	110	20	than	than	ADP
abrj-450	110	21	5	5	NUM
abrj-450	110	22	%	%	NOUN
abrj-450	110	23	:	:	PUNCT
abrj-450	110	24	0.000	0.000	NUM
abrj-450	110	25	(	(	PUNCT
abrj-450	110	26	see	see	VERB
abrj-450	110	27	table	table	NOUN
abrj-450	110	28	2	2	NUM
abrj-450	110	29	)	)	PUNCT
abrj-450	110	30	.	.	PUNCT
abrj-450	111	1	according	accord	VERB
abrj-450	111	2	to	to	ADP
abrj-450	111	3	the	the	DET
abrj-450	111	4	central	central	ADJ
abrj-450	111	5	limit	limit	NOUN
abrj-450	111	6	theorem	theorem	VERB
abrj-450	111	7	,	,	PUNCT
abrj-450	111	8	this	this	DET
abrj-450	111	9	situation	situation	NOUN
abrj-450	111	10	can	can	AUX
abrj-450	111	11	be	be	AUX
abrj-450	111	12	allowed	allow	VERB
abrj-450	111	13	when	when	SCONJ
abrj-450	111	14	the	the	DET
abrj-450	111	15	number	number	NOUN
abrj-450	111	16	of	of	ADP
abrj-450	111	17	observations	observation	NOUN
abrj-450	111	18	is	be	AUX
abrj-450	111	19	large	large	ADJ
abrj-450	111	20	:	:	PUNCT
abrj-450	111	21	greater	great	ADJ
abrj-450	111	22	than	than	ADP
abrj-450	111	23	30	30	NUM
abrj-450	111	24	(	(	PUNCT
abrj-450	111	25	islam	islam	PROPN
abrj-450	111	26	,	,	PUNCT
abrj-450	111	27	2018	2018	NUM
abrj-450	111	28	)	)	PUNCT
abrj-450	111	29	,	,	PUNCT
abrj-450	111	30	and	and	CCONJ
abrj-450	111	31	this	this	DET
abrj-450	111	32	study	study	NOUN
abrj-450	111	33	confirms	confirm	VERB
abrj-450	111	34	it	it	PRON
abrj-450	111	35	,	,	PUNCT
abrj-450	111	36	reflected	reflect	VERB
abrj-450	111	37	by	by	ADP
abrj-450	111	38	total	total	ADJ
abrj-450	111	39	observations	observation	NOUN
abrj-450	111	40	of	of	ADP
abrj-450	111	41	84	84	NUM
abrj-450	111	42	(	(	PUNCT
abrj-450	111	43	see	see	VERB
abrj-450	111	44	table	table	NOUN
abrj-450	111	45	1	1	NUM
abrj-450	111	46	)	)	PUNCT
abrj-450	111	47	.	.	PUNCT
abrj-450	112	1	table	table	NOUN
abrj-450	112	2	2	2	NUM
abrj-450	112	3	.	.	PUNCT
abrj-450	113	1	classical	classical	ADJ
abrj-450	113	2	assumption	assumption	NOUN
abrj-450	113	3	examination	examination	NOUN
abrj-450	113	4	result	result	NOUN
abrj-450	113	5	.	.	PUNCT
abrj-450	114	1	classical	classical	ADJ
abrj-450	114	2	assumption	assumption	NOUN
abrj-450	114	3	statistical	statistical	ADJ
abrj-450	114	4	information	information	NOUN
abrj-450	114	5	white	white	ADJ
abrj-450	114	6	heteroskedasticity	heteroskedasticity	NOUN
abrj-450	114	7	res^2	res^2	NOUN
abrj-450	114	8	=	=	NOUN
abrj-450	114	9	f[io	f[io	NOUN
abrj-450	114	10	,	,	PUNCT
abrj-450	114	11	dbig4	dbig4	NOUN
abrj-450	114	12	,	,	PUNCT
abrj-450	114	13	ln(ta	ln(ta	PROPN
abrj-450	114	14	)	)	PUNCT
abrj-450	114	15	]	]	PUNCT
abrj-450	115	1	the	the	DET
abrj-450	115	2	probability	probability	NOUN
abrj-450	115	3	of	of	ADP
abrj-450	115	4	chi	chi	NOUN
abrj-450	115	5	-	-	PUNCT
abrj-450	115	6	square	square	NOUN
abrj-450	115	7	of	of	ADP
abrj-450	115	8	r	r	NOUN
abrj-450	115	9	-	-	PUNCT
abrj-450	115	10	square	square	ADJ
abrj-450	115	11	observation	observation	NOUN
abrj-450	115	12	is	be	AUX
abrj-450	115	13	=	=	NUM
abrj-450	115	14	0.1183	0.1183	NUM
abrj-450	115	15	run	run	NOUN
abrj-450	115	16	autocorrelation	autocorrelation	NOUN
abrj-450	115	17	based	base	VERB
abrj-450	115	18	on	on	ADP
abrj-450	115	19	the	the	DET
abrj-450	115	20	mode	mode	NOUN
abrj-450	115	21	.	.	PUNCT
abrj-450	116	1	the	the	DET
abrj-450	116	2	two	two	NUM
abrj-450	116	3	-	-	PUNCT
abrj-450	116	4	tailed	tail	VERB
abrj-450	116	5	asymptotic	asymptotic	ADJ
abrj-450	116	6	significance	significance	NOUN
abrj-450	116	7	of	of	ADP
abrj-450	116	8	the	the	DET
abrj-450	116	9	z	z	NOUN
abrj-450	116	10	-	-	PUNCT
abrj-450	116	11	statistic	statistic	NOUN
abrj-450	116	12	is	be	AUX
abrj-450	116	13	0.876	0.876	NUM
abrj-450	116	14	.	.	PUNCT
abrj-450	117	1	multicollinearity	multicollinearity	NOUN
abrj-450	117	2	detection	detection	NOUN
abrj-450	117	3	vif	vif	NOUN
abrj-450	117	4	for	for	ADP
abrj-450	117	5	io	io	PROPN
abrj-450	117	6	,	,	PUNCT
abrj-450	117	7	dbig4	dbig4	NOUN
abrj-450	117	8	,	,	PUNCT
abrj-450	117	9	and	and	CCONJ
abrj-450	117	10	ln(ta	ln(ta	PROPN
abrj-450	117	11	)	)	PUNCT
abrj-450	117	12	is	be	AUX
abrj-450	117	13	partially	partially	ADV
abrj-450	117	14	1.323	1.323	NUM
abrj-450	117	15	,	,	PUNCT
abrj-450	117	16	1.185	1.185	NUM
abrj-450	117	17	,	,	PUNCT
abrj-450	117	18	and	and	CCONJ
abrj-450	117	19	1.498	1.498	NUM
abrj-450	117	20	.	.	PUNCT
abrj-450	118	1	normality	normality	VERB
abrj-450	118	2	the	the	DET
abrj-450	118	3	probability	probability	NOUN
abrj-450	118	4	of	of	ADP
abrj-450	118	5	the	the	DET
abrj-450	118	6	jarque	jarque	NOUN
abrj-450	118	7	-	-	PUNCT
abrj-450	118	8	bera	bera	NOUN
abrj-450	118	9	statistic	statistic	NOUN
abrj-450	118	10	is	be	AUX
abrj-450	118	11	0.0000	0.0000	NUM
abrj-450	118	12	.	.	PUNCT
abrj-450	119	1	4.3	4.3	NUM
abrj-450	119	2	.	.	PUNCT
abrj-450	120	1	regression	regression	NOUN
abrj-450	120	2	model	model	NOUN
abrj-450	120	3	estimation	estimation	NOUN
abrj-450	120	4	result	result	NOUN
abrj-450	120	5	table	table	NOUN
abrj-450	120	6	3	3	NUM
abrj-450	120	7	displays	display	VERB
abrj-450	120	8	the	the	DET
abrj-450	120	9	regression	regression	NOUN
abrj-450	120	10	model	model	NOUN
abrj-450	120	11	estimation	estimation	NOUN
abrj-450	120	12	result	result	NOUN
abrj-450	120	13	of	of	ADP
abrj-450	120	14	the	the	DET
abrj-450	120	15	statistical	statistical	ADJ
abrj-450	120	16	probability	probability	NOUN
abrj-450	120	17	to	to	PART
abrj-450	120	18	examine	examine	VERB
abrj-450	120	19	the	the	DET
abrj-450	120	20	influence	influence	NOUN
abrj-450	120	21	of	of	ADP
abrj-450	120	22	institutional	institutional	ADJ
abrj-450	120	23	possession	possession	NOUN
abrj-450	120	24	,	,	PUNCT
abrj-450	120	25	reputable	reputable	ADJ
abrj-450	120	26	external	external	ADJ
abrj-450	120	27	auditor	auditor	NOUN
abrj-450	120	28	(	(	PUNCT
abrj-450	120	29	dbig4	dbig4	NOUN
abrj-450	120	30	)	)	PUNCT
abrj-450	120	31	,	,	PUNCT
abrj-450	120	32	and	and	CCONJ
abrj-450	120	33	firm	firm	ADJ
abrj-450	120	34	size	size	NOUN
abrj-450	120	35	on	on	ADP
abrj-450	120	36	earning	earn	VERB
abrj-450	120	37	smoothing	smooth	VERB
abrj-450	120	38	,	,	PUNCT
abrj-450	120	39	i.e.	i.e.	X
abrj-450	120	40	,	,	PUNCT
abrj-450	120	41	asian	asian	ADJ
abrj-450	120	42	business	business	NOUN
abrj-450	120	43	research	research	NOUN
abrj-450	120	44	journal	journal	NOUN
abrj-450	120	45	,	,	PUNCT
abrj-450	120	46	2025	2025	NUM
abrj-450	120	47	,	,	PUNCT
abrj-450	120	48	10(5	10(5	NUM
abrj-450	120	49	):	):	PUNCT
abrj-450	120	50	101	101	NUM
abrj-450	120	51	-	-	SYM
abrj-450	120	52	105	105	NUM
abrj-450	120	53	104	104	NUM
abrj-450	120	54	©	©	PROPN
abrj-450	120	55	2025	2025	NUM
abrj-450	120	56	by	by	ADP
abrj-450	120	57	the	the	DET
abrj-450	120	58	authors	author	NOUN
abrj-450	120	59	;	;	PUNCT
abrj-450	120	60	licensee	licensee	NOUN
abrj-450	120	61	eastern	eastern	ADJ
abrj-450	120	62	centre	centre	NOUN
abrj-450	120	63	of	of	ADP
abrj-450	120	64	science	science	NOUN
abrj-450	120	65	and	and	CCONJ
abrj-450	120	66	education	education	NOUN
abrj-450	120	67	,	,	PUNCT
abrj-450	120	68	usa	usa	PROPN
abrj-450	120	69	0.0931	0.0931	NUM
abrj-450	120	70	,	,	PUNCT
abrj-450	120	71	0.0722	0.0722	NUM
abrj-450	120	72	,	,	PUNCT
abrj-450	120	73	and	and	CCONJ
abrj-450	120	74	0.3713	0.3713	NUM
abrj-450	120	75	,	,	PUNCT
abrj-450	120	76	respectively	respectively	ADV
abrj-450	120	77	.	.	PUNCT
abrj-450	121	1	for	for	ADP
abrj-450	121	2	main	main	ADJ
abrj-450	121	3	determinants	determinant	NOUN
abrj-450	121	4	,	,	PUNCT
abrj-450	121	5	the	the	DET
abrj-450	121	6	probability	probability	NOUN
abrj-450	121	7	is	be	AUX
abrj-450	121	8	still	still	ADV
abrj-450	121	9	lower	low	ADJ
abrj-450	121	10	than	than	ADP
abrj-450	121	11	the	the	DET
abrj-450	121	12	loosen	loosen	NOUN
abrj-450	121	13	significance	significance	NOUN
abrj-450	121	14	level	level	NOUN
abrj-450	121	15	of	of	ADP
abrj-450	121	16	10	10	NUM
abrj-450	121	17	%	%	NOUN
abrj-450	121	18	;	;	PUNCT
abrj-450	121	19	therefore	therefore	ADV
abrj-450	121	20	,	,	PUNCT
abrj-450	121	21	the	the	DET
abrj-450	121	22	negative	negative	ADJ
abrj-450	121	23	sign	sign	NOUN
abrj-450	121	24	is	be	AUX
abrj-450	121	25	meaningful	meaningful	ADJ
abrj-450	121	26	,	,	PUNCT
abrj-450	121	27	indicating	indicate	VERB
abrj-450	121	28	that	that	SCONJ
abrj-450	121	29	institutional	institutional	ADJ
abrj-450	121	30	ownership	ownership	NOUN
abrj-450	121	31	and	and	CCONJ
abrj-450	121	32	reputable	reputable	ADJ
abrj-450	121	33	external	external	ADJ
abrj-450	121	34	auditors	auditor	NOUN
abrj-450	121	35	can	can	AUX
abrj-450	121	36	diminish	diminish	VERB
abrj-450	121	37	the	the	DET
abrj-450	121	38	earning	earn	VERB
abrj-450	121	39	smoothing	smoothing	NOUN
abrj-450	121	40	.	.	PUNCT
abrj-450	122	1	table	table	NOUN
abrj-450	122	2	3	3	NUM
abrj-450	122	3	.	.	PUNCT
abrj-450	123	1	the	the	DET
abrj-450	123	2	estimation	estimation	NOUN
abrj-450	123	3	result	result	NOUN
abrj-450	123	4	of	of	ADP
abrj-450	123	5	the	the	DET
abrj-450	123	6	regression	regression	NOUN
abrj-450	123	7	model	model	NOUN
abrj-450	123	8	.	.	PUNCT
abrj-450	124	1	determining	determine	VERB
abrj-450	124	2	factor	factor	NOUN
abrj-450	124	3	coefficient	coefficient	NOUN
abrj-450	124	4	std	std	PROPN
abrj-450	124	5	.	.	PROPN
abrj-450	124	6	error	error	NOUN
abrj-450	124	7	t	t	NOUN
abrj-450	124	8	-	-	PUNCT
abrj-450	124	9	statistic	statistic	NOUN
abrj-450	124	10	probability	probability	NOUN
abrj-450	124	11	c	c	PROPN
abrj-450	124	12	8.810583	8.810583	NUM
abrj-450	124	13	5.288557	5.288557	NUM
abrj-450	124	14	1.665971	1.665971	NUM
abrj-450	124	15	0.0996	0.0996	NUM
abrj-450	124	16	io	io	NOUN
abrj-450	124	17	-0.036865	-0.036865	NOUN
abrj-450	124	18	0.021693	0.021693	NUM
abrj-450	124	19	-1.699387	-1.699387	NOUN
abrj-450	124	20	0.0931	0.0931	NUM
abrj-450	124	21	dbig4	dbig4	NOUN
abrj-450	124	22	-1.615706	-1.615706	NOUN
abrj-450	124	23	0.886808	0.886808	NUM
abrj-450	124	24	-1.821936	-1.821936	NOUN
abrj-450	124	25	0.0722	0.0722	NUM
abrj-450	124	26	ln_ta	ln_ta	NOUN
abrj-450	124	27	-0.240938	-0.240938	VERB
abrj-450	125	1	0.267982	0.267982	NUM
abrj-450	125	2	-0.899083	-0.899083	NOUN
abrj-450	125	3	0.3713	0.3713	NUM
abrj-450	125	4	5	5	NUM
abrj-450	125	5	.	.	PUNCT
abrj-450	125	6	discussion	discussion	NOUN
abrj-450	125	7	based	base	VERB
abrj-450	125	8	on	on	ADP
abrj-450	125	9	the	the	DET
abrj-450	125	10	first	first	ADJ
abrj-450	125	11	hypothesis	hypothesis	NOUN
abrj-450	125	12	testing	testing	NOUN
abrj-450	125	13	result	result	NOUN
abrj-450	125	14	,	,	PUNCT
abrj-450	125	15	the	the	PRON
abrj-450	125	16	greater	great	ADJ
abrj-450	125	17	the	the	DET
abrj-450	125	18	institutional	institutional	ADJ
abrj-450	125	19	ownership	ownership	NOUN
abrj-450	125	20	(	(	PUNCT
abrj-450	125	21	io	io	NOUN
abrj-450	125	22	)	)	PUNCT
abrj-450	125	23	,	,	PUNCT
abrj-450	125	24	the	the	PRON
abrj-450	125	25	lower	low	ADJ
abrj-450	125	26	the	the	DET
abrj-450	125	27	earnings	earning	NOUN
abrj-450	125	28	management	management	NOUN
abrj-450	125	29	.	.	PUNCT
abrj-450	126	1	it	it	PRON
abrj-450	126	2	indicates	indicate	VERB
abrj-450	126	3	that	that	SCONJ
abrj-450	126	4	institutions	institution	NOUN
abrj-450	126	5	are	be	AUX
abrj-450	126	6	responsible	responsible	ADJ
abrj-450	126	7	to	to	ADP
abrj-450	126	8	the	the	DET
abrj-450	126	9	public	public	NOUN
abrj-450	126	10	by	by	ADP
abrj-450	126	11	disallowing	disallow	VERB
abrj-450	126	12	managers	manager	NOUN
abrj-450	126	13	to	to	PART
abrj-450	126	14	manage	manage	VERB
abrj-450	126	15	earnings	earning	NOUN
abrj-450	126	16	.	.	PUNCT
abrj-450	127	1	based	base	VERB
abrj-450	127	2	on	on	ADP
abrj-450	127	3	this	this	DET
abrj-450	127	4	tendency	tendency	NOUN
abrj-450	127	5	,	,	PUNCT
abrj-450	127	6	this	this	DET
abrj-450	127	7	study	study	NOUN
abrj-450	127	8	result	result	NOUN
abrj-450	127	9	aligns	align	VERB
abrj-450	127	10	with	with	ADP
abrj-450	127	11	purwanti	purwanti	PROPN
abrj-450	127	12	dan	dan	PROPN
abrj-450	127	13	nugrahanti	nugrahanti	PROPN
abrj-450	127	14	(	(	PUNCT
abrj-450	127	15	2016	2016	NUM
abrj-450	127	16	)	)	PUNCT
abrj-450	127	17	,	,	PUNCT
abrj-450	127	18	disclosing	disclose	VERB
abrj-450	127	19	that	that	SCONJ
abrj-450	127	20	,	,	PUNCT
abrj-450	127	21	in	in	ADP
abrj-450	127	22	total	total	NOUN
abrj-450	127	23	,	,	PUNCT
abrj-450	127	24	the	the	DET
abrj-450	127	25	income	income	NOUN
abrj-450	127	26	smoothing	smoothing	NOUN
abrj-450	127	27	(	(	PUNCT
abrj-450	127	28	is	be	AUX
abrj-450	127	29	)	)	PUNCT
abrj-450	127	30	for	for	ADP
abrj-450	127	31	the	the	DET
abrj-450	127	32	companies	company	NOUN
abrj-450	127	33	with	with	ADP
abrj-450	127	34	high	high	ADJ
abrj-450	127	35	io	io	X
abrj-450	127	36	is	be	AUX
abrj-450	127	37	lesser	less	ADJ
abrj-450	127	38	than	than	ADP
abrj-450	127	39	those	those	PRON
abrj-450	127	40	with	with	ADP
abrj-450	127	41	low	low	ADJ
abrj-450	127	42	io	io	PROPN
abrj-450	127	43	,	,	PUNCT
abrj-450	127	44	happening	happen	VERB
abrj-450	127	45	when	when	SCONJ
abrj-450	127	46	investigating	investigate	VERB
abrj-450	127	47	70	70	NUM
abrj-450	127	48	manufacturing	manufacturing	NOUN
abrj-450	127	49	firms	firm	NOUN
abrj-450	127	50	from	from	ADP
abrj-450	127	51	2011	2011	NUM
abrj-450	127	52	to	to	ADP
abrj-450	127	53	2013	2013	NUM
abrj-450	127	54	in	in	ADP
abrj-450	127	55	the	the	DET
abrj-450	127	56	indonesian	indonesian	ADJ
abrj-450	127	57	capital	capital	NOUN
abrj-450	127	58	market	market	NOUN
abrj-450	127	59	.	.	PUNCT
abrj-450	128	1	furthermore	furthermore	ADV
abrj-450	128	2	,	,	PUNCT
abrj-450	128	3	this	this	DET
abrj-450	128	4	evidence	evidence	NOUN
abrj-450	128	5	supports	support	VERB
abrj-450	128	6	chen	chen	PROPN
abrj-450	128	7	et	et	PROPN
abrj-450	128	8	al	al	PROPN
abrj-450	128	9	.	.	PROPN
abrj-450	129	1	(	(	PUNCT
abrj-450	129	2	2020	2020	NUM
abrj-450	129	3	)	)	PUNCT
abrj-450	129	4	,	,	PUNCT
abrj-450	129	5	declaring	declare	VERB
abrj-450	129	6	that	that	SCONJ
abrj-450	129	7	high	high	ADJ
abrj-450	129	8	institutional	institutional	ADJ
abrj-450	129	9	ownership	ownership	NOUN
abrj-450	129	10	reduces	reduce	VERB
abrj-450	129	11	the	the	DET
abrj-450	129	12	informativeness	informativeness	NOUN
abrj-450	129	13	of	of	ADP
abrj-450	129	14	earnings	earning	NOUN
abrj-450	129	15	for	for	ADP
abrj-450	129	16	firms	firm	NOUN
abrj-450	129	17	with	with	ADP
abrj-450	129	18	income	income	NOUN
abrj-450	129	19	smoothing	smooth	VERB
abrj-450	129	20	in	in	ADP
abrj-450	129	21	taiwan	taiwan	PROPN
abrj-450	129	22	between	between	ADP
abrj-450	129	23	2001	2001	NUM
abrj-450	129	24	and	and	CCONJ
abrj-450	129	25	2009	2009	NUM
abrj-450	129	26	.	.	PUNCT
abrj-450	130	1	based	base	VERB
abrj-450	130	2	on	on	ADP
abrj-450	130	3	the	the	DET
abrj-450	130	4	second	second	ADJ
abrj-450	130	5	hypothesis	hypothesis	NOUN
abrj-450	130	6	testing	testing	NOUN
abrj-450	130	7	result	result	NOUN
abrj-450	130	8	,	,	PUNCT
abrj-450	130	9	the	the	PRON
abrj-450	130	10	greater	great	ADJ
abrj-450	130	11	the	the	DET
abrj-450	130	12	tendency	tendency	NOUN
abrj-450	130	13	of	of	ADP
abrj-450	130	14	companies	company	NOUN
abrj-450	130	15	to	to	PART
abrj-450	130	16	use	use	VERB
abrj-450	130	17	reputable	reputable	ADJ
abrj-450	130	18	auditors	auditor	NOUN
abrj-450	130	19	,	,	PUNCT
abrj-450	130	20	the	the	PRON
abrj-450	130	21	lower	low	ADJ
abrj-450	130	22	the	the	DET
abrj-450	130	23	earnings	earning	NOUN
abrj-450	130	24	management	management	NOUN
abrj-450	130	25	.	.	PUNCT
abrj-450	131	1	it	it	PRON
abrj-450	131	2	indicates	indicate	VERB
abrj-450	131	3	the	the	DET
abrj-450	131	4	effectiveness	effectiveness	NOUN
abrj-450	131	5	of	of	ADP
abrj-450	131	6	external	external	ADJ
abrj-450	131	7	auditors	auditor	NOUN
abrj-450	131	8	;	;	PUNCT
abrj-450	131	9	although	although	SCONJ
abrj-450	131	10	they	they	PRON
abrj-450	131	11	burden	burden	VERB
abrj-450	131	12	the	the	DET
abrj-450	131	13	company	company	NOUN
abrj-450	131	14	more	more	ADJ
abrj-450	131	15	,	,	PUNCT
abrj-450	131	16	they	they	PRON
abrj-450	131	17	can	can	AUX
abrj-450	131	18	reduce	reduce	VERB
abrj-450	131	19	earnings	earning	NOUN
abrj-450	131	20	smoothing	smoothing	NOUN
abrj-450	131	21	.	.	PUNCT
abrj-450	132	1	based	base	VERB
abrj-450	132	2	on	on	ADP
abrj-450	132	3	this	this	DET
abrj-450	132	4	tendency	tendency	NOUN
abrj-450	132	5	,	,	PUNCT
abrj-450	132	6	this	this	DET
abrj-450	132	7	study	study	NOUN
abrj-450	132	8	confirms	confirm	VERB
abrj-450	132	9	fauzan	fauzan	NOUN
abrj-450	132	10	et	et	PROPN
abrj-450	132	11	al	al	PROPN
abrj-450	132	12	.	.	PROPN
abrj-450	133	1	(	(	PUNCT
abrj-450	133	2	2020	2020	NUM
abrj-450	133	3	)	)	PUNCT
abrj-450	133	4	,	,	PUNCT
abrj-450	133	5	investigating	investigate	VERB
abrj-450	133	6	62	62	NUM
abrj-450	133	7	indonesian	indonesian	ADJ
abrj-450	133	8	companies	company	NOUN
abrj-450	133	9	becoming	become	VERB
abrj-450	133	10	the	the	DET
abrj-450	133	11	kompas	kompas	PROPN
abrj-450	133	12	100	100	NUM
abrj-450	133	13	index	index	NOUN
abrj-450	133	14	from	from	ADP
abrj-450	133	15	2015	2015	NUM
abrj-450	133	16	to	to	ADP
abrj-450	133	17	2018	2018	NUM
abrj-450	133	18	as	as	ADP
abrj-450	133	19	the	the	DET
abrj-450	133	20	sample	sample	NOUN
abrj-450	133	21	.	.	PUNCT
abrj-450	134	1	this	this	DET
abrj-450	134	2	positive	positive	ADJ
abrj-450	134	3	propensity	propensity	NOUN
abrj-450	134	4	also	also	ADV
abrj-450	134	5	exists	exist	VERB
abrj-450	134	6	when	when	SCONJ
abrj-450	134	7	bala	bala	PROPN
abrj-450	134	8	et	et	PROPN
abrj-450	134	9	al	al	PROPN
abrj-450	134	10	.	.	PROPN
abrj-450	135	1	(	(	PUNCT
abrj-450	135	2	2022	2022	NUM
abrj-450	135	3	)	)	PUNCT
abrj-450	135	4	researched	research	VERB
abrj-450	135	5	nigerian	nigerian	ADJ
abrj-450	135	6	companies	company	NOUN
abrj-450	135	7	appointing	appoint	VERB
abrj-450	135	8	audit	audit	NOUN
abrj-450	135	9	committee	committee	NOUN
abrj-450	135	10	members	member	NOUN
abrj-450	135	11	dominated	dominate	VERB
abrj-450	135	12	with	with	ADP
abrj-450	135	13	accounting	accounting	NOUN
abrj-450	135	14	expertise	expertise	NOUN
abrj-450	135	15	.	.	PUNCT
abrj-450	136	1	6	6	X
abrj-450	136	2	.	.	X
abrj-450	136	3	conclusion	conclusion	NOUN
abrj-450	136	4	under	under	ADP
abrj-450	136	5	the	the	DET
abrj-450	136	6	stated	stated	ADJ
abrj-450	136	7	research	research	NOUN
abrj-450	136	8	objectives	objective	NOUN
abrj-450	136	9	,	,	PUNCT
abrj-450	136	10	this	this	DET
abrj-450	136	11	study	study	NOUN
abrj-450	136	12	concludes	conclude	VERB
abrj-450	136	13	that	that	SCONJ
abrj-450	136	14	institutional	institutional	ADJ
abrj-450	136	15	possession	possession	NOUN
abrj-450	136	16	and	and	CCONJ
abrj-450	136	17	reputable	reputable	ADJ
abrj-450	136	18	external	external	ADJ
abrj-450	136	19	auditors	auditor	NOUN
abrj-450	136	20	can	can	AUX
abrj-450	136	21	reduce	reduce	VERB
abrj-450	136	22	earnings	earning	NOUN
abrj-450	136	23	management	management	NOUN
abrj-450	136	24	in	in	ADP
abrj-450	136	25	non	non	ADJ
abrj-450	136	26	-	-	ADJ
abrj-450	136	27	financial	financial	ADJ
abrj-450	136	28	corporations	corporation	NOUN
abrj-450	136	29	establishing	establish	VERB
abrj-450	136	30	the	the	DET
abrj-450	136	31	lq45	lq45	PROPN
abrj-450	136	32	index	index	NOUN
abrj-450	136	33	on	on	ADP
abrj-450	136	34	the	the	DET
abrj-450	136	35	indonesian	indonesian	ADJ
abrj-450	136	36	capital	capital	NOUN
abrj-450	136	37	market	market	NOUN
abrj-450	136	38	from	from	ADP
abrj-450	136	39	2017	2017	NUM
abrj-450	136	40	to	to	ADP
abrj-450	136	41	2022	2022	NUM
abrj-450	136	42	.	.	PUNCT
abrj-450	137	1	based	base	VERB
abrj-450	137	2	on	on	ADP
abrj-450	137	3	this	this	DET
abrj-450	137	4	inclination	inclination	NOUN
abrj-450	137	5	,	,	PUNCT
abrj-450	137	6	this	this	DET
abrj-450	137	7	study	study	NOUN
abrj-450	137	8	recommends	recommend	VERB
abrj-450	137	9	that	that	SCONJ
abrj-450	137	10	the	the	DET
abrj-450	137	11	ownership	ownership	NOUN
abrj-450	137	12	structure	structure	NOUN
abrj-450	137	13	remains	remain	VERB
abrj-450	137	14	concentrated	concentrated	ADJ
abrj-450	137	15	on	on	ADP
abrj-450	137	16	controlling	control	VERB
abrj-450	137	17	shareholders	shareholder	NOUN
abrj-450	137	18	,	,	PUNCT
abrj-450	137	19	considering	consider	VERB
abrj-450	137	20	that	that	SCONJ
abrj-450	137	21	they	they	PRON
abrj-450	137	22	can	can	AUX
abrj-450	137	23	be	be	AUX
abrj-450	137	24	trusted	trust	VERB
abrj-450	137	25	to	to	PART
abrj-450	137	26	reduce	reduce	VERB
abrj-450	137	27	earnings	earning	NOUN
abrj-450	137	28	management	management	NOUN
abrj-450	137	29	,	,	PUNCT
abrj-450	137	30	and	and	CCONJ
abrj-450	137	31	reputable	reputable	ADJ
abrj-450	137	32	auditors	auditor	NOUN
abrj-450	137	33	are	be	AUX
abrj-450	137	34	used	use	VERB
abrj-450	137	35	to	to	PART
abrj-450	137	36	reduce	reduce	VERB
abrj-450	137	37	this	this	DET
abrj-450	137	38	earnings	earning	NOUN
abrj-450	137	39	management	management	NOUN
abrj-450	137	40	.	.	PUNCT
abrj-450	138	1	theoretically	theoretically	ADV
abrj-450	138	2	,	,	PUNCT
abrj-450	138	3	it	it	PRON
abrj-450	138	4	is	be	AUX
abrj-450	138	5	recommended	recommend	VERB
abrj-450	138	6	for	for	SCONJ
abrj-450	138	7	subsequent	subsequent	ADJ
abrj-450	138	8	researchers	researcher	NOUN
abrj-450	138	9	to	to	PART
abrj-450	138	10	add	add	VERB
abrj-450	138	11	determinants	determinant	NOUN
abrj-450	138	12	of	of	ADP
abrj-450	138	13	earnings	earning	NOUN
abrj-450	138	14	management	management	NOUN
abrj-450	138	15	based	base	VERB
abrj-450	138	16	on	on	ADP
abrj-450	138	17	governance	governance	NOUN
abrj-450	138	18	mechanisms	mechanism	NOUN
abrj-450	138	19	such	such	ADJ
abrj-450	138	20	as	as	ADP
abrj-450	138	21	the	the	DET
abrj-450	138	22	supervisory	supervisory	ADJ
abrj-450	138	23	board	board	NOUN
abrj-450	138	24	based	base	VERB
abrj-450	138	25	on	on	ADP
abrj-450	138	26	size	size	NOUN
abrj-450	138	27	and	and	CCONJ
abrj-450	138	28	independence	independence	NOUN
abrj-450	138	29	,	,	PUNCT
abrj-450	138	30	the	the	DET
abrj-450	138	31	gender	gender	NOUN
abrj-450	138	32	-	-	PUNCT
abrj-450	138	33	based	base	VERB
abrj-450	138	34	supervisory	supervisory	ADJ
abrj-450	138	35	board	board	NOUN
abrj-450	138	36	diversity	diversity	NOUN
abrj-450	138	37	,	,	PUNCT
abrj-450	138	38	and	and	CCONJ
abrj-450	138	39	audit	audit	NOUN
abrj-450	138	40	committees	committee	NOUN
abrj-450	138	41	.	.	PUNCT
abrj-450	139	1	the	the	DET
abrj-450	139	2	use	use	NOUN
abrj-450	139	3	of	of	ADP
abrj-450	139	4	cross	cross	ADJ
abrj-450	139	5	-	-	ADJ
abrj-450	139	6	country	country	ADJ
abrj-450	139	7	companies	company	NOUN
abrj-450	139	8	also	also	ADV
abrj-450	139	9	aims	aim	VERB
abrj-450	139	10	to	to	PART
abrj-450	139	11	enrich	enrich	VERB
abrj-450	139	12	further	further	ADJ
abrj-450	139	13	research	research	NOUN
abrj-450	139	14	outcomes	outcome	NOUN
abrj-450	139	15	.	.	PUNCT
abrj-450	140	1	practially	practially	ADV
abrj-450	140	2	,	,	PUNCT
abrj-450	140	3	this	this	DET
abrj-450	140	4	study	study	NOUN
abrj-450	140	5	recommends	recommend	VERB
abrj-450	140	6	that	that	SCONJ
abrj-450	140	7	the	the	DET
abrj-450	140	8	companies	company	NOUN
abrj-450	140	9	utilize	utilize	VERB
abrj-450	140	10	the	the	DET
abrj-450	140	11	big	big	ADJ
abrj-450	140	12	four	four	NUM
abrj-450	140	13	auditor	auditor	NOUN
abrj-450	140	14	to	to	PART
abrj-450	140	15	overcome	overcome	VERB
abrj-450	140	16	this	this	DET
abrj-450	140	17	income	income	NOUN
abrj-450	140	18	smoothing	smoothing	NOUN
abrj-450	140	19	,	,	PUNCT
abrj-450	140	20	leading	lead	VERB
abrj-450	140	21	to	to	ADP
abrj-450	140	22	the	the	DET
abrj-450	140	23	trust	trust	NOUN
abrj-450	140	24	of	of	ADP
abrj-450	140	25	public	public	ADJ
abrj-450	140	26	shareholders	shareholder	NOUN
abrj-450	140	27	to	to	PART
abrj-450	140	28	buy	buy	VERB
abrj-450	140	29	the	the	DET
abrj-450	140	30	stocks	stock	NOUN
abrj-450	140	31	.	.	PUNCT
abrj-450	141	1	also	also	ADV
abrj-450	141	2	,	,	PUNCT
abrj-450	141	3	these	these	DET
abrj-450	141	4	shareholders	shareholder	NOUN
abrj-450	141	5	should	should	AUX
abrj-450	141	6	choice	choice	VERB
abrj-450	141	7	companies	company	NOUN
abrj-450	141	8	with	with	ADP
abrj-450	141	9	a	a	DET
abrj-450	141	10	high	high	ADJ
abrj-450	141	11	share	share	NOUN
abrj-450	141	12	portion	portion	NOUN
abrj-450	141	13	of	of	ADP
abrj-450	141	14	institutions	institution	NOUN
abrj-450	141	15	to	to	PART
abrj-450	141	16	obtain	obtain	VERB
abrj-450	141	17	trustworthy	trustworthy	ADJ
abrj-450	141	18	earning	earning	NOUN
abrj-450	141	19	reporting	reporting	NOUN
abrj-450	141	20	.	.	PUNCT
abrj-450	142	1	references	reference	NOUN
abrj-450	142	2	abogun	abogun	PROPN
abrj-450	142	3	,	,	PUNCT
abrj-450	142	4	s.	s.	PROPN
abrj-450	142	5	,	,	PUNCT
abrj-450	142	6	adigbole	adigbole	PROPN
abrj-450	142	7	,	,	PUNCT
abrj-450	142	8	e.	e.	PROPN
abrj-450	142	9	a.	a.	PROPN
abrj-450	142	10	,	,	PUNCT
abrj-450	142	11	&	&	CCONJ
abrj-450	142	12	olorede	olorede	NOUN
abrj-450	142	13	,	,	PUNCT
abrj-450	142	14	t.	t.	PROPN
abrj-450	142	15	e.	e.	PROPN
abrj-450	142	16	(	(	PUNCT
abrj-450	142	17	2021	2021	NUM
abrj-450	142	18	)	)	PUNCT
abrj-450	142	19	.	.	PUNCT
abrj-450	143	1	income	income	NOUN
abrj-450	143	2	smoothing	smoothing	NOUN
abrj-450	143	3	and	and	CCONJ
abrj-450	143	4	firm	firm	ADJ
abrj-450	143	5	value	value	NOUN
abrj-450	143	6	in	in	ADP
abrj-450	143	7	a	a	DET
abrj-450	143	8	regulated	regulated	ADJ
abrj-450	143	9	market	market	NOUN
abrj-450	143	10	:	:	PUNCT
abrj-450	143	11	the	the	DET
abrj-450	143	12	moderating	moderate	VERB
abrj-450	143	13	effect	effect	NOUN
abrj-450	143	14	of	of	ADP
abrj-450	143	15	market	market	NOUN
abrj-450	143	16	risk	risk	NOUN
abrj-450	143	17	.	.	PUNCT
abrj-450	144	1	asian	asian	ADJ
abrj-450	144	2	journal	journal	PROPN
abrj-450	144	3	of	of	ADP
abrj-450	144	4	accounting	accounting	NOUN
abrj-450	144	5	research	research	NOUN
abrj-450	144	6	,	,	PUNCT
abrj-450	144	7	6(3	6(3	NUM
abrj-450	144	8	)	)	PUNCT
abrj-450	144	9	,	,	PUNCT
abrj-450	144	10	296–308	296–308	NUM
abrj-450	144	11	.	.	PUNCT
abrj-450	144	12	https://doi.org/10.1108/ajar-08-2020-0072	https://doi.org/10.1108/ajar-08-2020-0072	NOUN
abrj-450	144	13	agustina	agustina	PROPN
abrj-450	144	14	,	,	PUNCT
abrj-450	144	15	g.	g.	PROPN
abrj-450	144	16	d.	d.	PROPN
abrj-450	144	17	,	,	PUNCT
abrj-450	144	18	novitasari	novitasari	PROPN
abrj-450	144	19	,	,	PUNCT
abrj-450	144	20	m.	m.	NOUN
abrj-450	144	21	,	,	PUNCT
abrj-450	144	22	&	&	CCONJ
abrj-450	144	23	taufiq	taufiq	PROPN
abrj-450	144	24	,	,	PUNCT
abrj-450	144	25	a.	a.	PROPN
abrj-450	144	26	r.	r.	PROPN
abrj-450	144	27	(	(	PUNCT
abrj-450	144	28	2021	2021	NUM
abrj-450	144	29	)	)	PUNCT
abrj-450	144	30	.	.	PUNCT
abrj-450	145	1	the	the	DET
abrj-450	145	2	impact	impact	NOUN
abrj-450	145	3	of	of	ADP
abrj-450	145	4	institutional	institutional	ADJ
abrj-450	145	5	ownership	ownership	NOUN
abrj-450	145	6	on	on	ADP
abrj-450	145	7	income	income	NOUN
abrj-450	145	8	smoothing	smooth	VERB
abrj-450	145	9	with	with	ADP
abrj-450	145	10	profitability	profitability	NOUN
abrj-450	145	11	as	as	ADP
abrj-450	145	12	a	a	DET
abrj-450	145	13	mediating	mediate	VERB
abrj-450	145	14	variable	variable	NOUN
abrj-450	145	15	.	.	PUNCT
abrj-450	146	1	simba	simba	NOUN
abrj-450	146	2	:	:	PUNCT
abrj-450	146	3	seminar	seminar	NOUN
abrj-450	146	4	inovasi	inovasi	NOUN
abrj-450	146	5	manajemen	manajeman	NOUN
abrj-450	146	6	,	,	PUNCT
abrj-450	146	7	bisnis	bisnis	PROPN
abrj-450	146	8	,	,	PUNCT
abrj-450	146	9	&	&	CCONJ
abrj-450	146	10	akuntansi	akuntansi	PROPN
abrj-450	146	11	,	,	PUNCT
abrj-450	146	12	3	3	NUM
abrj-450	146	13	,	,	PUNCT
abrj-450	146	14	1–16	1–16	NOUN
abrj-450	146	15	.	.	PUNCT
abrj-450	147	1	http://prosiding.unipma.ac.id/index.php/simba/article/view/2185	http://prosiding.unipma.ac.id/index.php/simba/article/view/2185	VERB
abrj-450	147	2	akhmadi	akhmadi	PROPN
abrj-450	147	3	,	,	PUNCT
abrj-450	147	4	a.	a.	NOUN
abrj-450	147	5	,	,	PUNCT
abrj-450	147	6	&	&	CCONJ
abrj-450	147	7	januarsi	januarsi	PROPN
abrj-450	147	8	,	,	PUNCT
abrj-450	147	9	y.	y.	NOUN
abrj-450	147	10	(	(	PUNCT
abrj-450	147	11	2021	2021	NUM
abrj-450	147	12	)	)	PUNCT
abrj-450	147	13	.	.	PUNCT
abrj-450	148	1	profitability	profitability	NOUN
abrj-450	148	2	and	and	CCONJ
abrj-450	148	3	firm	firm	ADJ
abrj-450	148	4	value	value	NOUN
abrj-450	148	5	:	:	PUNCT
abrj-450	148	6	does	do	AUX
abrj-450	148	7	dividend	dividend	VERB
abrj-450	148	8	policy	policy	NOUN
abrj-450	148	9	matter	matter	NOUN
abrj-450	148	10	for	for	ADP
abrj-450	148	11	indonesian	indonesian	ADJ
abrj-450	148	12	sustainable	sustainable	ADJ
abrj-450	148	13	and	and	CCONJ
abrj-450	148	14	responsible	responsible	ADJ
abrj-450	148	15	investment	investment	NOUN
abrj-450	148	16	(	(	PUNCT
abrj-450	148	17	sri)-kehati	sri)-kehati	ADP
abrj-450	148	18	listed	list	VERB
abrj-450	148	19	firms	firm	NOUN
abrj-450	148	20	?	?	PUNCT
abrj-450	149	1	economies	economy	NOUN
abrj-450	149	2	,	,	PUNCT
abrj-450	149	3	9	9	NUM
abrj-450	149	4	,	,	PUNCT
abrj-450	149	5	163	163	NUM
abrj-450	149	6	.	.	PUNCT
abrj-450	150	1	https://doi.org/10.3390/economies9040163	https://doi.org/10.3390/economies9040163	PROPN
abrj-450	150	2	al	al	PROPN
abrj-450	150	3	-	-	PUNCT
abrj-450	150	4	tamimi	tamimi	PROPN
abrj-450	150	5	,	,	PUNCT
abrj-450	150	6	h.	h.	PROPN
abrj-450	150	7	a.	a.	PROPN
abrj-450	150	8	h.	h.	PROPN
abrj-450	150	9	,	,	PUNCT
abrj-450	150	10	alwan	alwan	PROPN
abrj-450	150	11	,	,	PUNCT
abrj-450	150	12	a.	a.	NOUN
abrj-450	150	13	a.	a.	PROPN
abrj-450	150	14	,	,	PUNCT
abrj-450	150	15	&	&	CCONJ
abrj-450	150	16	rahman	rahman	PROPN
abrj-450	150	17	,	,	PUNCT
abrj-450	150	18	a.	a.	PROPN
abrj-450	150	19	a.	a.	NOUN
abrj-450	150	20	a.	a.	PROPN
abrj-450	150	21	(	(	PUNCT
abrj-450	150	22	2011	2011	NUM
abrj-450	150	23	)	)	PUNCT
abrj-450	150	24	.	.	PUNCT
abrj-450	151	1	factors	factor	NOUN
abrj-450	151	2	affecting	affect	VERB
abrj-450	151	3	stock	stock	NOUN
abrj-450	151	4	prices	price	NOUN
abrj-450	151	5	in	in	ADP
abrj-450	151	6	the	the	DET
abrj-450	151	7	uae	uae	PROPN
abrj-450	151	8	financial	financial	ADJ
abrj-450	151	9	markets	market	NOUN
abrj-450	151	10	.	.	PUNCT
abrj-450	152	1	journal	journal	NOUN
abrj-450	152	2	of	of	ADP
abrj-450	152	3	transnational	transnational	ADJ
abrj-450	152	4	management	management	NOUN
abrj-450	152	5	,	,	PUNCT
abrj-450	152	6	16	16	NUM
abrj-450	152	7	,	,	PUNCT
abrj-450	152	8	3–19	3–19	NOUN
abrj-450	152	9	.	.	PUNCT
abrj-450	153	1	https://doi.org/10.1080/15475778.2011.549441	https://doi.org/10.1080/15475778.2011.549441	PROPN
abrj-450	153	2	arisanty	arisanty	ADV
abrj-450	153	3	,	,	PUNCT
abrj-450	153	4	r.	r.	PROPN
abrj-450	153	5	a.	a.	PROPN
abrj-450	153	6	n.	n.	PROPN
abrj-450	153	7	,	,	PUNCT
abrj-450	153	8	&	&	CCONJ
abrj-450	153	9	riyanto	riyanto	PROPN
abrj-450	153	10	,	,	PUNCT
abrj-450	153	11	f.	f.	PROPN
abrj-450	153	12	d.	d.	PROPN
abrj-450	153	13	(	(	PUNCT
abrj-450	153	14	2022	2022	NUM
abrj-450	153	15	)	)	PUNCT
abrj-450	153	16	.	.	PUNCT
abrj-450	154	1	the	the	DET
abrj-450	154	2	role	role	NOUN
abrj-450	154	3	of	of	ADP
abrj-450	154	4	stock	stock	NOUN
abrj-450	154	5	price	price	NOUN
abrj-450	154	6	to	to	PART
abrj-450	154	7	moderate	moderate	VERB
abrj-450	154	8	the	the	DET
abrj-450	154	9	influence	influence	NOUN
abrj-450	154	10	of	of	ADP
abrj-450	154	11	profitability	profitability	NOUN
abrj-450	154	12	,	,	PUNCT
abrj-450	154	13	solvency	solvency	NOUN
abrj-450	154	14	,	,	PUNCT
abrj-450	154	15	and	and	CCONJ
abrj-450	154	16	firm	firm	ADJ
abrj-450	154	17	size	size	NOUN
abrj-450	154	18	on	on	ADP
abrj-450	154	19	firm	firm	ADJ
abrj-450	154	20	value	value	NOUN
abrj-450	154	21	in	in	ADP
abrj-450	154	22	consumer	consumer	NOUN
abrj-450	154	23	goods	good	NOUN
abrj-450	154	24	companies	company	NOUN
abrj-450	154	25	listed	list	VERB
abrj-450	154	26	on	on	ADP
abrj-450	154	27	the	the	DET
abrj-450	154	28	indonesia	indonesia	PROPN
abrj-450	154	29	stock	stock	PROPN
abrj-450	154	30	exchange	exchange	PROPN
abrj-450	154	31	between	between	ADP
abrj-450	154	32	2015	2015	NUM
abrj-450	154	33	and	and	CCONJ
abrj-450	154	34	2020	2020	NUM
abrj-450	154	35	.	.	PUNCT
abrj-450	155	1	jurnal	jurnal	ADJ
abrj-450	155	2	ekbis	ekbis	PROPN
abrj-450	155	3	:	:	PUNCT
abrj-450	156	1	analisis	analisis	NOUN
abrj-450	156	2	,	,	PUNCT
abrj-450	156	3	prediksi	prediksi	NOUN
abrj-450	156	4	,	,	PUNCT
abrj-450	156	5	&	&	CCONJ
abrj-450	156	6	informasi	informasi	NOUN
abrj-450	156	7	,	,	PUNCT
abrj-450	156	8	23(2	23(2	NOUN
abrj-450	156	9	)	)	PUNCT
abrj-450	156	10	,	,	PUNCT
abrj-450	156	11	294–307	294–307	NUM
abrj-450	156	12	.	.	PUNCT
abrj-450	156	13	https://jurnalekonomi.unisla.ac.id/index.php/ekbis/article/view/1070	https://jurnalekonomi.unisla.ac.id/index.php/ekbis/article/view/1070	X
abrj-450	157	1	awalakki	awalakki	PROPN
abrj-450	157	2	,	,	PUNCT
abrj-450	157	3	m.	m.	NOUN
abrj-450	157	4	,	,	PUNCT
abrj-450	157	5	&	&	CCONJ
abrj-450	157	6	h.n	h.n	PROPN
abrj-450	157	7	.	.	PROPN
abrj-450	157	8	,	,	PUNCT
abrj-450	157	9	a.	a.	NOUN
abrj-450	157	10	(	(	PUNCT
abrj-450	157	11	2021	2021	NUM
abrj-450	157	12	)	)	PUNCT
abrj-450	157	13	.	.	PUNCT
abrj-450	158	1	impact	impact	NOUN
abrj-450	158	2	of	of	ADP
abrj-450	158	3	financial	financial	ADJ
abrj-450	158	4	performance	performance	NOUN
abrj-450	158	5	ratios	ratio	NOUN
abrj-450	158	6	on	on	ADP
abrj-450	158	7	stock	stock	NOUN
abrj-450	158	8	returns	return	NOUN
abrj-450	158	9	a	a	DET
abrj-450	158	10	study	study	NOUN
abrj-450	158	11	with	with	ADP
abrj-450	158	12	reference	reference	NOUN
abrj-450	158	13	to	to	ADP
abrj-450	158	14	national	national	ADJ
abrj-450	158	15	stock	stock	NOUN
abrj-450	158	16	exchange	exchange	PROPN
abrj-450	158	17	.	.	PUNCT
abrj-450	159	1	international	international	ADJ
abrj-450	159	2	journal	journal	NOUN
abrj-450	159	3	of	of	ADP
abrj-450	159	4	aquatic	aquatic	ADJ
abrj-450	159	5	science	science	NOUN
abrj-450	159	6	,	,	PUNCT
abrj-450	159	7	12(3	12(3	NUM
abrj-450	159	8	)	)	PUNCT
abrj-450	159	9	,	,	PUNCT
abrj-450	159	10	2151–2167	2151–2167	NUM
abrj-450	159	11	.	.	PUNCT
abrj-450	160	1	http://www.journal-aquaticscience.com/article_136359.html	http://www.journal-aquaticscience.com/article_136359.html	NUM
abrj-450	160	2	bala	bala	PROPN
abrj-450	160	3	,	,	PUNCT
abrj-450	160	4	h.	h.	PROPN
abrj-450	160	5	,	,	PUNCT
abrj-450	160	6	ahmad	ahmad	PROPN
abrj-450	160	7	,	,	PUNCT
abrj-450	160	8	w.	w.	PROPN
abrj-450	160	9	,	,	PUNCT
abrj-450	160	10	kathoon	kathoon	PROPN
abrj-450	160	11	,	,	PUNCT
abrj-450	160	12	g.	g.	PROPN
abrj-450	160	13	,	,	PUNCT
abrj-450	160	14	&	&	CCONJ
abrj-450	160	15	karaye	karaye	PROPN
abrj-450	160	16	,	,	PUNCT
abrj-450	160	17	a.	a.	PROPN
abrj-450	160	18	b.	b.	PROPN
abrj-450	160	19	(	(	PUNCT
abrj-450	160	20	2022	2022	NUM
abrj-450	160	21	)	)	PUNCT
abrj-450	160	22	.	.	PUNCT
abrj-450	161	1	audit	audit	NOUN
abrj-450	161	2	firm	firm	NOUN
abrj-450	161	3	attributes	attribute	VERB
abrj-450	161	4	and	and	CCONJ
abrj-450	161	5	income	income	NOUN
abrj-450	161	6	smoothing	smoothing	NOUN
abrj-450	161	7	:	:	PUNCT
abrj-450	161	8	the	the	DET
abrj-450	161	9	moderating	moderate	VERB
abrj-450	161	10	influence	influence	NOUN
abrj-450	161	11	of	of	ADP
abrj-450	161	12	audit	audit	NOUN
abrj-450	161	13	committee	committee	NOUN
abrj-450	161	14	accounting	accounting	NOUN
abrj-450	161	15	expertise	expertise	NOUN
abrj-450	161	16	.	.	PUNCT
abrj-450	162	1	cogent	cogent	NOUN
abrj-450	162	2	business	business	NOUN
abrj-450	162	3	and	and	CCONJ
abrj-450	162	4	management	management	NOUN
abrj-450	162	5	,	,	PUNCT
abrj-450	162	6	9(1	9(1	NUM
abrj-450	162	7	)	)	PUNCT
abrj-450	162	8	,	,	PUNCT
abrj-450	162	9	2127194	2127194	NUM
abrj-450	162	10	.	.	PUNCT
abrj-450	163	1	https://doi.org/10.1080/23311975.2022.2127194	https://doi.org/10.1080/23311975.2022.2127194	PROPN
abrj-450	163	2	beidleman	beidleman	PROPN
abrj-450	163	3	,	,	PUNCT
abrj-450	163	4	c.	c.	PROPN
abrj-450	163	5	r.	r.	PROPN
abrj-450	163	6	(	(	PUNCT
abrj-450	163	7	1973	1973	NUM
abrj-450	163	8	)	)	PUNCT
abrj-450	163	9	.	.	PUNCT
abrj-450	164	1	income	income	NOUN
abrj-450	164	2	smoothing	smoothing	NOUN
abrj-450	164	3	:	:	PUNCT
abrj-450	164	4	the	the	DET
abrj-450	164	5	role	role	NOUN
abrj-450	164	6	of	of	ADP
abrj-450	164	7	management	management	NOUN
abrj-450	164	8	.	.	PUNCT
abrj-450	165	1	the	the	DET
abrj-450	165	2	accounting	accounting	NOUN
abrj-450	165	3	review	review	NOUN
abrj-450	165	4	,	,	PUNCT
abrj-450	165	5	48(4	48(4	NUM
abrj-450	165	6	)	)	PUNCT
abrj-450	165	7	,	,	PUNCT
abrj-450	165	8	653–667	653–667	NUM
abrj-450	165	9	.	.	PUNCT
abrj-450	166	1	http://www.jstor.org/stable/245289	http://www.jstor.org/stable/245289	PROPN
abrj-450	166	2	chen	chen	PROPN
abrj-450	166	3	,	,	PUNCT
abrj-450	166	4	c.	c.	PROPN
abrj-450	166	5	l.	l.	PROPN
abrj-450	166	6	,	,	PUNCT
abrj-450	166	7	weng	weng	PROPN
abrj-450	166	8	,	,	PUNCT
abrj-450	166	9	p.	p.	PROPN
abrj-450	166	10	y.	y.	PROPN
abrj-450	166	11	,	,	PUNCT
abrj-450	166	12	&	&	CCONJ
abrj-450	166	13	lin	lin	PROPN
abrj-450	166	14	,	,	PUNCT
abrj-450	166	15	y.	y.	PROPN
abrj-450	166	16	c.	c.	PROPN
abrj-450	166	17	(	(	PUNCT
abrj-450	166	18	2020	2020	NUM
abrj-450	166	19	)	)	PUNCT
abrj-450	166	20	.	.	PUNCT
abrj-450	167	1	the	the	DET
abrj-450	167	2	global	global	ADJ
abrj-450	167	3	financial	financial	ADJ
abrj-450	167	4	crisis	crisis	NOUN
abrj-450	167	5	,	,	PUNCT
abrj-450	167	6	institutional	institutional	ADJ
abrj-450	167	7	ownership	ownership	NOUN
abrj-450	167	8	,	,	PUNCT
abrj-450	167	9	and	and	CCONJ
abrj-450	167	10	the	the	DET
abrj-450	167	11	earnings	earning	NOUN
abrj-450	167	12	informativeness	informativeness	NOUN
abrj-450	167	13	of	of	ADP
abrj-450	167	14	income	income	NOUN
abrj-450	167	15	smoothing	smoothing	NOUN
abrj-450	167	16	.	.	PUNCT
abrj-450	168	1	journal	journal	NOUN
abrj-450	168	2	of	of	ADP
abrj-450	168	3	accounting	accounting	NOUN
abrj-450	168	4	,	,	PUNCT
abrj-450	168	5	auditing	auditing	NOUN
abrj-450	168	6	&	&	CCONJ
abrj-450	168	7	finance	finance	NOUN
abrj-450	168	8	,	,	PUNCT
abrj-450	168	9	35(1	35(1	NUM
abrj-450	168	10	)	)	PUNCT
abrj-450	168	11	,	,	PUNCT
abrj-450	168	12	53–78	53–78	NUM
abrj-450	168	13	.	.	PUNCT
abrj-450	169	1	https://doi.org/10.1177/0148558x17696759	https://doi.org/10.1177/0148558x17696759	PROPN
abrj-450	169	2	dang	dang	PROPN
abrj-450	169	3	,	,	PUNCT
abrj-450	169	4	n.	n.	PROPN
abrj-450	169	5	h.	h.	PROPN
abrj-450	169	6	,	,	PUNCT
abrj-450	169	7	tran	tran	PROPN
abrj-450	169	8	,	,	PUNCT
abrj-450	169	9	m.	m.	PROPN
abrj-450	169	10	d.	d.	PROPN
abrj-450	169	11	,	,	PUNCT
abrj-450	169	12	&	&	CCONJ
abrj-450	169	13	nguyen	nguyen	PROPN
abrj-450	169	14	,	,	PUNCT
abrj-450	169	15	t.	t.	PROPN
abrj-450	169	16	l.	l.	PROPN
abrj-450	169	17	a.	a.	PROPN
abrj-450	169	18	(	(	PUNCT
abrj-450	169	19	2018	2018	NUM
abrj-450	169	20	)	)	PUNCT
abrj-450	169	21	.	.	PUNCT
abrj-450	170	1	investigation	investigation	NOUN
abrj-450	170	2	of	of	ADP
abrj-450	170	3	the	the	DET
abrj-450	170	4	impact	impact	NOUN
abrj-450	170	5	of	of	ADP
abrj-450	170	6	financial	financial	ADJ
abrj-450	170	7	information	information	NOUN
abrj-450	170	8	on	on	ADP
abrj-450	170	9	stock	stock	NOUN
abrj-450	170	10	prices	price	NOUN
abrj-450	170	11	:	:	PUNCT
abrj-450	170	12	the	the	DET
abrj-450	170	13	case	case	NOUN
abrj-450	170	14	of	of	ADP
abrj-450	170	15	vietnam	vietnam	PROPN
abrj-450	170	16	.	.	PUNCT
abrj-450	171	1	academy	academy	PROPN
abrj-450	171	2	of	of	ADP
abrj-450	171	3	accounting	accounting	PROPN
abrj-450	171	4	and	and	CCONJ
abrj-450	171	5	financial	financial	ADJ
abrj-450	171	6	studies	study	NOUN
abrj-450	171	7	journal	journal	NOUN
abrj-450	171	8	,	,	PUNCT
abrj-450	171	9	22(2	22(2	NUM
abrj-450	171	10	)	)	PUNCT
abrj-450	171	11	,	,	PUNCT
abrj-450	171	12	1–12	1–12	PROPN
abrj-450	171	13	.	.	PUNCT
abrj-450	172	1	https://www.abacademies.org/articles/investigation-ofthe-impact-of-financial-information-on-stock-prices-the-case-of-vietnam-7223.html	https://www.abacademies.org/articles/investigation-ofthe-impact-of-financial-information-on-stock-prices-the-case-of-vietnam-7223.html	PROPN
abrj-450	173	1	erna	erna	PROPN
abrj-450	173	2	,	,	PUNCT
abrj-450	173	3	e.	e.	PROPN
abrj-450	173	4	,	,	PUNCT
abrj-450	173	5	murwaningsari	murwaningsari	PROPN
abrj-450	173	6	,	,	PUNCT
abrj-450	173	7	e.	e.	PROPN
abrj-450	173	8	,	,	PUNCT
abrj-450	173	9	&	&	CCONJ
abrj-450	173	10	murtanto	murtanto	PROPN
abrj-450	173	11	,	,	PUNCT
abrj-450	173	12	m.	m.	NOUN
abrj-450	173	13	(	(	PUNCT
abrj-450	173	14	2024	2024	NUM
abrj-450	173	15	)	)	PUNCT
abrj-450	173	16	.	.	PUNCT
abrj-450	174	1	institutional	institutional	ADJ
abrj-450	174	2	possession	possession	NOUN
abrj-450	174	3	,	,	PUNCT
abrj-450	174	4	supervisory	supervisory	ADJ
abrj-450	174	5	board	board	NOUN
abrj-450	174	6	size	size	NOUN
abrj-450	174	7	,	,	PUNCT
abrj-450	174	8	external	external	ADJ
abrj-450	174	9	auditor	auditor	NOUN
abrj-450	174	10	quality	quality	NOUN
abrj-450	174	11	,	,	PUNCT
abrj-450	174	12	and	and	CCONJ
abrj-450	174	13	profit	profit	NOUN
abrj-450	174	14	quality	quality	NOUN
abrj-450	174	15	.	.	PUNCT
abrj-450	175	1	economics	economic	NOUN
abrj-450	175	2	and	and	CCONJ
abrj-450	175	3	business	business	NOUN
abrj-450	175	4	quarterly	quarterly	ADJ
abrj-450	175	5	reviews	review	NOUN
abrj-450	175	6	,	,	PUNCT
abrj-450	175	7	7(3	7(3	NUM
abrj-450	175	8	)	)	PUNCT
abrj-450	175	9	,	,	PUNCT
abrj-450	175	10	182–190	182–190	NUM
abrj-450	175	11	.	.	PUNCT
abrj-450	176	1	https://doi.org/10.31014/aior.1992.07.03.603	https://doi.org/10.31014/aior.1992.07.03.603	NOUN
abrj-450	176	2	fauzan	fauzan	NOUN
abrj-450	176	3	,	,	PUNCT
abrj-450	176	4	m.	m.	NOUN
abrj-450	176	5	,	,	PUNCT
abrj-450	176	6	islahuddin	islahuddin	PROPN
abrj-450	176	7	,	,	PUNCT
abrj-450	176	8	i.	i.	PROPN
abrj-450	176	9	,	,	PUNCT
abrj-450	176	10	&	&	CCONJ
abrj-450	176	11	nuraini	nuraini	PROPN
abrj-450	176	12	,	,	PUNCT
abrj-450	176	13	n.	n.	NOUN
abrj-450	176	14	(	(	PUNCT
abrj-450	176	15	2020	2020	NUM
abrj-450	176	16	)	)	PUNCT
abrj-450	176	17	.	.	PUNCT
abrj-450	177	1	good	good	ADJ
abrj-450	177	2	corporate	corporate	ADJ
abrj-450	177	3	governance	governance	NOUN
abrj-450	177	4	and	and	CCONJ
abrj-450	177	5	income	income	NOUN
abrj-450	177	6	smoothing	smooth	VERB
abrj-450	177	7	practice	practice	NOUN
abrj-450	177	8	:	:	PUNCT
abrj-450	177	9	studies	study	NOUN
abrj-450	177	10	on	on	ADP
abrj-450	177	11	companies	company	NOUN
abrj-450	177	12	listed	list	VERB
abrj-450	177	13	in	in	ADP
abrj-450	177	14	the	the	DET
abrj-450	177	15	kompas100	kompas100	PROPN
abrj-450	177	16	index	index	NOUN
abrj-450	177	17	in	in	ADP
abrj-450	177	18	indonesia	indonesia	PROPN
abrj-450	177	19	.	.	PUNCT
abrj-450	178	1	east	east	PROPN
abrj-450	178	2	african	african	PROPN
abrj-450	178	3	scholars	scholars	PROPN
abrj-450	178	4	journal	journal	PROPN
abrj-450	178	5	of	of	ADP
abrj-450	178	6	economics	economic	NOUN
abrj-450	178	7	,	,	PUNCT
abrj-450	178	8	business	business	NOUN
abrj-450	178	9	and	and	CCONJ
abrj-450	178	10	management	management	NOUN
abrj-450	178	11	,	,	PUNCT
abrj-450	178	12	3(6	3(6	NUM
abrj-450	178	13	)	)	PUNCT
abrj-450	178	14	,	,	PUNCT
abrj-450	178	15	563–571	563–571	NUM
abrj-450	178	16	.	.	PUNCT
abrj-450	179	1	https://doi.org/10.36349/easjebm.2020.v03i06.013	https://doi.org/10.36349/easjebm.2020.v03i06.013	PROPN
abrj-450	179	2	firdaus	firdaus	PROPN
abrj-450	179	3	,	,	PUNCT
abrj-450	179	4	f.	f.	PROPN
abrj-450	179	5	(	(	PUNCT
abrj-450	179	6	2021	2021	NUM
abrj-450	179	7	)	)	PUNCT
abrj-450	179	8	.	.	PUNCT
abrj-450	180	1	quantitative	quantitative	ADJ
abrj-450	180	2	research	research	NOUN
abrj-450	180	3	methodology	methodology	NOUN
abrj-450	180	4	.	.	PUNCT
abrj-450	181	1	cv	cv	PROPN
abrj-450	181	2	.	.	PROPN
abrj-450	181	3	dotplus	dotplus	PROPN
abrj-450	181	4	publisher	publisher	NOUN
abrj-450	181	5	.	.	PUNCT
abrj-450	182	1	ghozali	ghozali	PROPN
abrj-450	182	2	,	,	PUNCT
abrj-450	182	3	i.	i.	PROPN
abrj-450	182	4	(	(	PUNCT
abrj-450	182	5	2017	2017	NUM
abrj-450	182	6	)	)	PUNCT
abrj-450	182	7	.	.	PUNCT
abrj-450	183	1	structural	structural	ADJ
abrj-450	183	2	equation	equation	NOUN
abrj-450	183	3	modelling	modelling	NOUN
abrj-450	183	4	:	:	PUNCT
abrj-450	183	5	concepts	concept	NOUN
abrj-450	183	6	and	and	CCONJ
abrj-450	183	7	their	their	PRON
abrj-450	183	8	application	application	NOUN
abrj-450	183	9	by	by	ADP
abrj-450	183	10	amos	amos	PROPN
abrj-450	183	11	24	24	NUM
abrj-450	183	12	(	(	PUNCT
abrj-450	183	13	7th	7th	ADJ
abrj-450	183	14	ed	ed	NOUN
abrj-450	183	15	.	.	PUNCT
abrj-450	183	16	)	)	PUNCT
abrj-450	183	17	.	.	PUNCT
abrj-450	184	1	badan	badan	PROPN
abrj-450	184	2	penerbit	penerbit	PROPN
abrj-450	184	3	universitas	universita	NOUN
abrj-450	184	4	diponegoro	diponegoro	PROPN
abrj-450	184	5	.	.	PUNCT
abrj-450	185	1	ghozali	ghozali	PROPN
abrj-450	185	2	,	,	PUNCT
abrj-450	185	3	i.	i.	PROPN
abrj-450	185	4	(	(	PUNCT
abrj-450	185	5	2021	2021	NUM
abrj-450	185	6	)	)	PUNCT
abrj-450	185	7	.	.	PUNCT
abrj-450	186	1	multivariate	multivariate	VERB
abrj-450	186	2	analysis	analysis	NOUN
abrj-450	186	3	application	application	NOUN
abrj-450	186	4	by	by	ADP
abrj-450	186	5	ibm	ibm	PROPN
abrj-450	186	6	spss	spss	PROPN
abrj-450	186	7	26	26	NUM
abrj-450	186	8	(	(	PUNCT
abrj-450	186	9	10th	10th	ADJ
abrj-450	186	10	ed	ed	NOUN
abrj-450	186	11	.	.	PUNCT
abrj-450	186	12	)	)	PUNCT
abrj-450	186	13	.	.	PUNCT
abrj-450	187	1	badan	badan	PROPN
abrj-450	187	2	penerbit	penerbit	PROPN
abrj-450	187	3	universitas	universita	NOUN
abrj-450	187	4	diponegoro	diponegoro	PROPN
abrj-450	187	5	.	.	PUNCT
abrj-450	188	1	guimarães	guimarães	PROPN
abrj-450	188	2	,	,	PUNCT
abrj-450	188	3	g.	g.	PROPN
abrj-450	188	4	v.	v.	PROPN
abrj-450	188	5	b.	b.	PROPN
abrj-450	188	6	,	,	PUNCT
abrj-450	188	7	nossa	nossa	PROPN
abrj-450	188	8	,	,	PUNCT
abrj-450	188	9	s.	s.	PROPN
abrj-450	188	10	n.	n.	PROPN
abrj-450	188	11	,	,	PUNCT
abrj-450	188	12	moreira	moreira	PROPN
abrj-450	188	13	,	,	PUNCT
abrj-450	188	14	n.	n.	PROPN
abrj-450	188	15	c.	c.	PROPN
abrj-450	188	16	,	,	PUNCT
abrj-450	188	17	&	&	CCONJ
abrj-450	188	18	nossa	nossa	PROPN
abrj-450	188	19	,	,	PUNCT
abrj-450	188	20	v.	v.	PROPN
abrj-450	188	21	(	(	PUNCT
abrj-450	188	22	2022	2022	NUM
abrj-450	188	23	)	)	PUNCT
abrj-450	188	24	.	.	PUNCT
abrj-450	189	1	brazilian	brazilian	ADJ
abrj-450	189	2	market	market	NOUN
abrj-450	189	3	reaction	reaction	NOUN
abrj-450	189	4	to	to	ADP
abrj-450	189	5	auditor	auditor	NOUN
abrj-450	189	6	’s	’s	PART
abrj-450	189	7	opinions	opinion	NOUN
abrj-450	189	8	.	.	PUNCT
abrj-450	190	1	revista	revista	PROPN
abrj-450	190	2	de	de	PROPN
abrj-450	190	3	educação	educação	PROPN
abrj-450	190	4	e	e	PROPN
abrj-450	190	5	pesquisa	pesquisa	PROPN
abrj-450	190	6	em	em	PRON
abrj-450	190	7	contabilidade	contabilidade	VERB
abrj-450	190	8	,	,	PUNCT
abrj-450	190	9	16(4	16(4	NUM
abrj-450	190	10	)	)	PUNCT
abrj-450	190	11	,	,	PUNCT
abrj-450	190	12	466–483	466–483	NUM
abrj-450	190	13	.	.	PROPN
abrj-450	190	14	https://doi.org/10.17524/repec.v16i4.3100	https://doi.org/10.17524/repec.v16i4.3100	PROPN
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abrj-450	190	16	,	,	PUNCT
abrj-450	190	17	d.	d.	PROPN
abrj-450	190	18	n.	n.	PROPN
abrj-450	190	19	,	,	PUNCT
abrj-450	190	20	porter	porter	PROPN
abrj-450	190	21	,	,	PUNCT
abrj-450	190	22	d.	d.	PROPN
abrj-450	190	23	c.	c.	PROPN
abrj-450	190	24	,	,	PUNCT
abrj-450	190	25	&	&	CCONJ
abrj-450	190	26	pal	pal	NOUN
abrj-450	190	27	,	,	PUNCT
abrj-450	190	28	m.	m.	NOUN
abrj-450	190	29	(	(	PUNCT
abrj-450	190	30	2019	2019	NUM
abrj-450	190	31	)	)	PUNCT
abrj-450	190	32	.	.	PUNCT
abrj-450	191	1	basic	basic	ADJ
abrj-450	191	2	econometrics	econometric	NOUN
abrj-450	191	3	(	(	PUNCT
abrj-450	191	4	6th	6th	ADJ
abrj-450	191	5	ed	ed	NOUN
abrj-450	191	6	.	.	PUNCT
abrj-450	191	7	)	)	PUNCT
abrj-450	191	8	.	.	PUNCT
abrj-450	192	1	mcgraw	mcgraw	PROPN
abrj-450	192	2	-	-	PUNCT
abrj-450	192	3	hill	hill	NOUN
abrj-450	192	4	education	education	NOUN
abrj-450	192	5	.	.	PUNCT
abrj-450	193	1	hanafi	hanafi	NOUN
abrj-450	193	2	,	,	PUNCT
abrj-450	193	3	m.	m.	NOUN
abrj-450	193	4	m.	m.	NOUN
abrj-450	193	5	(	(	PUNCT
abrj-450	193	6	2016	2016	NUM
abrj-450	193	7	)	)	PUNCT
abrj-450	193	8	.	.	PUNCT
abrj-450	194	1	financial	financial	ADJ
abrj-450	194	2	management	management	NOUN
abrj-450	194	3	(	(	PUNCT
abrj-450	194	4	2nd	2nd	ADJ
abrj-450	194	5	ed	ed	NOUN
abrj-450	194	6	.	.	PUNCT
abrj-450	194	7	)	)	PUNCT
abrj-450	194	8	.	.	PUNCT
abrj-450	195	1	badan	badan	PROPN
abrj-450	195	2	penerbit	penerbit	PROPN
abrj-450	195	3	fakultas	fakulta	VERB
abrj-450	195	4	ekonomi	ekonomi	PROPN
abrj-450	195	5	universitas	universitas	PROPN
abrj-450	195	6	gadjah	gadjah	PROPN
abrj-450	195	7	mada	mada	PROPN
abrj-450	195	8	.	.	PUNCT
abrj-450	195	9	hartono	hartono	PROPN
abrj-450	195	10	,	,	PUNCT
abrj-450	195	11	j.	j.	PROPN
abrj-450	195	12	(	(	PUNCT
abrj-450	195	13	2014	2014	NUM
abrj-450	195	14	)	)	PUNCT
abrj-450	195	15	.	.	PUNCT
abrj-450	196	1	business	business	NOUN
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abrj-450	196	4	:	:	PUNCT
abrj-450	196	5	misunderstandings	misunderstanding	NOUN
abrj-450	196	6	and	and	CCONJ
abrj-450	196	7	experiences	experience	NOUN
abrj-450	196	8	(	(	PUNCT
abrj-450	196	9	6th	6th	ADJ
abrj-450	196	10	ed	ed	NOUN
abrj-450	196	11	.	.	PUNCT
abrj-450	196	12	)	)	PUNCT
abrj-450	196	13	.	.	PUNCT
abrj-450	197	1	badan	badan	PROPN
abrj-450	197	2	penerbit	penerbit	PROPN
abrj-450	197	3	fakultas	fakulta	VERB
abrj-450	197	4	ekonomi	ekonomi	PROPN
abrj-450	197	5	universitas	universitas	PROPN
abrj-450	197	6	gadjah	gadjah	PROPN
abrj-450	197	7	mada	mada	PROPN
abrj-450	197	8	.	.	PUNCT
abrj-450	198	1	https://doi.org/10.1108/ajar-08-2020-0072	https://doi.org/10.1108/ajar-08-2020-0072	NOUN
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abrj-450	198	3	https://doi.org/10.3390/economies9040163	https://doi.org/10.3390/economies9040163	PROPN
abrj-450	198	4	https://doi.org/10.1080/15475778.2011.549441	https://doi.org/10.1080/15475778.2011.549441	PROPN
abrj-450	198	5	https://jurnalekonomi.unisla.ac.id/index.php/ekbis/article/view/1070	https://jurnalekonomi.unisla.ac.id/index.php/ekbis/article/view/1070	X
abrj-450	198	6	http://www.journal-aquaticscience.com/article_136359.html	http://www.journal-aquaticscience.com/article_136359.html	PRON
abrj-450	198	7	https://doi.org/10.1080/23311975.2022.2127194	https://doi.org/10.1080/23311975.2022.2127194	PROPN
abrj-450	198	8	http://www.jstor.org/stable/245289	http://www.jstor.org/stable/245289	PROPN
abrj-450	199	1	https://doi.org/10.1177/0148558x17696759	https://doi.org/10.1177/0148558x17696759	PROPN
abrj-450	199	2	https://www.abacademies.org/articles/investigation-of-the-impact-of-financial-information-on-stock-prices-the-case-of-vietnam-7223.html	https://www.abacademies.org/articles/investigation-of-the-impact-of-financial-information-on-stock-prices-the-case-of-vietnam-7223.html	PROPN
abrj-450	199	3	https://www.abacademies.org/articles/investigation-of-the-impact-of-financial-information-on-stock-prices-the-case-of-vietnam-7223.html	https://www.abacademies.org/articles/investigation-of-the-impact-of-financial-information-on-stock-prices-the-case-of-vietnam-7223.html	PROPN
abrj-450	200	1	https://doi.org/10.31014/aior.1992.07.03.603	https://doi.org/10.31014/aior.1992.07.03.603	PROPN
abrj-450	200	2	https://doi.org/10.36349/easjebm.2020.v03i06.013	https://doi.org/10.36349/easjebm.2020.v03i06.013	PROPN
abrj-450	200	3	https://doi.org/10.17524/repec.v16i4.3100	https://doi.org/10.17524/repec.v16i4.3100	VERB
abrj-450	200	4	asian	asian	ADJ
abrj-450	200	5	business	business	NOUN
abrj-450	200	6	research	research	NOUN
abrj-450	200	7	journal	journal	NOUN
abrj-450	200	8	,	,	PUNCT
abrj-450	200	9	2025	2025	NUM
abrj-450	200	10	,	,	PUNCT
abrj-450	200	11	10(5	10(5	NUM
abrj-450	200	12	):	):	PUNCT
abrj-450	200	13	101	101	NUM
abrj-450	200	14	-	-	SYM
abrj-450	200	15	105	105	NUM
abrj-450	200	16	105	105	NUM
abrj-450	200	17	©	©	ADP
abrj-450	200	18	2025	2025	NUM
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abrj-450	200	20	the	the	DET
abrj-450	200	21	authors	author	NOUN
abrj-450	200	22	;	;	PUNCT
abrj-450	200	23	licensee	licensee	NOUN
abrj-450	200	24	eastern	eastern	ADJ
abrj-450	200	25	centre	centre	NOUN
abrj-450	200	26	of	of	ADP
abrj-450	200	27	science	science	NOUN
abrj-450	200	28	and	and	CCONJ
abrj-450	200	29	education	education	NOUN
abrj-450	200	30	,	,	PUNCT
abrj-450	200	31	usa	usa	PROPN
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abrj-450	200	33	,	,	PUNCT
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abrj-450	200	36	2017	2017	NUM
abrj-450	200	37	)	)	PUNCT
abrj-450	200	38	.	.	PUNCT
abrj-450	201	1	portfolio	portfolio	NOUN
abrj-450	201	2	theory	theory	NOUN
abrj-450	201	3	and	and	CCONJ
abrj-450	201	4	investment	investment	NOUN
abrj-450	201	5	analysis	analysis	NOUN
abrj-450	201	6	(	(	PUNCT
abrj-450	201	7	11th	11th	ADJ
abrj-450	201	8	ed	ed	NOUN
abrj-450	201	9	.	.	PUNCT
abrj-450	201	10	)	)	PUNCT
abrj-450	201	11	.	.	PUNCT
abrj-450	202	1	badan	badan	PROPN
abrj-450	202	2	penerbit	penerbit	PROPN
abrj-450	202	3	fakultas	fakulta	VERB
abrj-450	202	4	ekonomi	ekonomi	PROPN
abrj-450	202	5	universitas	universitas	PROPN
abrj-450	202	6	gadjah	gadjah	PROPN
abrj-450	202	7	mada	mada	PROPN
abrj-450	202	8	.	.	PUNCT
abrj-450	203	1	islam	islam	PROPN
abrj-450	203	2	,	,	PUNCT
abrj-450	203	3	m.	m.	PROPN
abrj-450	203	4	r.	r.	PROPN
abrj-450	203	5	(	(	PUNCT
abrj-450	203	6	2018	2018	NUM
abrj-450	203	7	)	)	PUNCT
abrj-450	203	8	.	.	PUNCT
abrj-450	204	1	sample	sample	NOUN
abrj-450	204	2	size	size	NOUN
abrj-450	204	3	and	and	CCONJ
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abrj-450	204	5	role	role	NOUN
abrj-450	204	6	in	in	ADP
abrj-450	204	7	central	central	ADJ
abrj-450	204	8	limit	limit	NOUN
abrj-450	204	9	theorem	theorem	NOUN
abrj-450	204	10	(	(	PUNCT
abrj-450	204	11	clt	clt	PROPN
abrj-450	204	12	)	)	PUNCT
abrj-450	204	13	.	.	PUNCT
abrj-450	205	1	international	international	ADJ
abrj-450	205	2	journal	journal	PROPN
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abrj-450	205	4	physics	physics	PROPN
abrj-450	205	5	&	&	CCONJ
abrj-450	205	6	mathematics	mathematics	PROPN
abrj-450	205	7	,	,	PUNCT
abrj-450	205	8	1(1	1(1	NUM
abrj-450	205	9	)	)	PUNCT
abrj-450	205	10	,	,	PUNCT
abrj-450	205	11	37–47	37–47	NUM
abrj-450	205	12	.	.	NOUN
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abrj-450	205	14	muniroh	muniroh	PROPN
abrj-450	205	15	,	,	PUNCT
abrj-450	205	16	i.	i.	PROPN
abrj-450	205	17	,	,	PUNCT
abrj-450	205	18	&	&	CCONJ
abrj-450	205	19	yuliati	yuliati	PROPN
abrj-450	205	20	,	,	PUNCT
abrj-450	205	21	a.	a.	NOUN
abrj-450	205	22	(	(	PUNCT
abrj-450	205	23	2021	2021	NUM
abrj-450	205	24	)	)	PUNCT
abrj-450	205	25	.	.	PUNCT
abrj-450	206	1	do	do	VERB
abrj-450	206	2	cash	cash	NOUN
abrj-450	206	3	flow	flow	NOUN
abrj-450	206	4	and	and	CCONJ
abrj-450	206	5	accounting	accounting	NOUN
abrj-450	206	6	profit	profit	NOUN
abrj-450	206	7	affect	affect	VERB
abrj-450	206	8	stock	stock	NOUN
abrj-450	206	9	price	price	NOUN
abrj-450	206	10	?	?	PUNCT
abrj-450	207	1	journal	journal	NOUN
abrj-450	207	2	of	of	ADP
abrj-450	207	3	accounting	accounting	NOUN
abrj-450	207	4	and	and	CCONJ
abrj-450	207	5	strategic	strategic	ADJ
abrj-450	207	6	finance	finance	NOUN
abrj-450	207	7	,	,	PUNCT
abrj-450	207	8	4(1	4(1	NOUN
abrj-450	207	9	)	)	PUNCT
abrj-450	207	10	,	,	PUNCT
abrj-450	207	11	108	108	NUM
abrj-450	207	12	–	–	SYM
abrj-450	207	13	121	121	NUM
abrj-450	207	14	.	.	PUNCT
abrj-450	208	1	https://doi.org/10.33005/jasf.v4i1.199	https://doi.org/10.33005/jasf.v4i1.199	ADJ
abrj-450	208	2	pinto	pinto	NOUN
abrj-450	208	3	,	,	PUNCT
abrj-450	208	4	i.	i.	NOUN
abrj-450	208	5	,	,	PUNCT
abrj-450	208	6	gaio	gaio	PROPN
abrj-450	208	7	,	,	PUNCT
abrj-450	208	8	c.	c.	PROPN
abrj-450	208	9	,	,	PUNCT
abrj-450	208	10	&	&	CCONJ
abrj-450	208	11	gonçalves	gonçalves	PROPN
abrj-450	208	12	,	,	PUNCT
abrj-450	208	13	t.	t.	PROPN
abrj-450	208	14	(	(	PUNCT
abrj-450	208	15	2020	2020	NUM
abrj-450	208	16	)	)	PUNCT
abrj-450	208	17	.	.	PUNCT
abrj-450	209	1	corporate	corporate	ADJ
abrj-450	209	2	governance	governance	NOUN
abrj-450	209	3	,	,	PUNCT
abrj-450	209	4	foreign	foreign	ADJ
abrj-450	209	5	direct	direct	ADJ
abrj-450	209	6	investment	investment	NOUN
abrj-450	209	7	,	,	PUNCT
abrj-450	209	8	and	and	CCONJ
abrj-450	209	9	bank	bank	NOUN
abrj-450	209	10	income	income	NOUN
abrj-450	209	11	smoothing	smooth	VERB
abrj-450	209	12	in	in	ADP
abrj-450	209	13	african	african	ADJ
abrj-450	209	14	countries	country	NOUN
abrj-450	209	15	.	.	PUNCT
abrj-450	210	1	international	international	ADJ
abrj-450	210	2	journal	journal	NOUN
abrj-450	210	3	of	of	ADP
abrj-450	210	4	emerging	emerge	VERB
abrj-450	210	5	markets	market	NOUN
abrj-450	210	6	,	,	PUNCT
abrj-450	210	7	15(4	15(4	NUM
abrj-450	210	8	)	)	PUNCT
abrj-450	210	9	,	,	PUNCT
abrj-450	210	10	670–690	670–690	NUM
abrj-450	210	11	.	.	PUNCT
abrj-450	211	1	https://doi.org/10.1108/ijoem-04-2019-0297	https://doi.org/10.1108/ijoem-04-2019-0297	PROPN
abrj-450	211	2	polakitan	polakitan	PROPN
abrj-450	211	3	,	,	PUNCT
abrj-450	211	4	c.	c.	PROPN
abrj-450	211	5	d.	d.	PROPN
abrj-450	211	6	(	(	PUNCT
abrj-450	211	7	2015	2015	NUM
abrj-450	211	8	)	)	PUNCT
abrj-450	211	9	.	.	PUNCT
abrj-450	212	1	the	the	DET
abrj-450	212	2	comparative	comparative	ADJ
abrj-450	212	3	risk	risk	NOUN
abrj-450	212	4	analysis	analysis	NOUN
abrj-450	212	5	between	between	ADP
abrj-450	212	6	the	the	DET
abrj-450	212	7	lq45	lq45	PROPN
abrj-450	212	8	and	and	CCONJ
abrj-450	212	9	non	non	ADJ
abrj-450	212	10	-	-	ADJ
abrj-450	212	11	lq-45	lq-45	ADJ
abrj-450	212	12	shares	share	NOUN
abrj-450	212	13	.	.	PUNCT
abrj-450	213	1	jurnal	jurnal	ADJ
abrj-450	213	2	riset	riset	PROPN
abrj-450	213	3	bisnis	bisnis	PROPN
abrj-450	213	4	dan	dan	PROPN
abrj-450	213	5	manajemen	manajemen	PROPN
abrj-450	213	6	,	,	PUNCT
abrj-450	213	7	3(1	3(1	NUM
abrj-450	213	8	)	)	PUNCT
abrj-450	213	9	,	,	PUNCT
abrj-450	213	10	61	61	NUM
abrj-450	213	11	–	–	SYM
abrj-450	213	12	72	72	NUM
abrj-450	213	13	.	.	PUNCT
abrj-450	213	14	purwanti	purwanti	PROPN
abrj-450	213	15	,	,	PUNCT
abrj-450	213	16	r.	r.	PROPN
abrj-450	213	17	,	,	PUNCT
abrj-450	213	18	&	&	CCONJ
abrj-450	213	19	nugrahanti	nugrahanti	PROPN
abrj-450	213	20	,	,	PUNCT
abrj-450	213	21	y.	y.	PROPN
abrj-450	213	22	w.	w.	PROPN
abrj-450	213	23	(	(	PUNCT
abrj-450	213	24	2016	2016	NUM
abrj-450	213	25	)	)	PUNCT
abrj-450	213	26	.	.	PUNCT
abrj-450	214	1	prevention	prevention	NOUN
abrj-450	214	2	strategy	strategy	NOUN
abrj-450	214	3	of	of	ADP
abrj-450	214	4	income	income	NOUN
abrj-450	214	5	smoothing	smoothing	NOUN
abrj-450	214	6	practices	practice	NOUN
abrj-450	214	7	with	with	ADP
abrj-450	214	8	good	good	ADJ
abrj-450	214	9	corporate	corporate	ADJ
abrj-450	214	10	governance	governance	NOUN
abrj-450	214	11	mechanism	mechanism	NOUN
abrj-450	214	12	.	.	PUNCT
abrj-450	215	1	jurnal	jurnal	ADJ
abrj-450	215	2	dinamika	dinamika	PROPN
abrj-450	215	3	akuntansi	akuntansi	PROPN
abrj-450	215	4	,	,	PUNCT
abrj-450	215	5	8(1	8(1	NOUN
abrj-450	215	6	)	)	PUNCT
abrj-450	215	7	,	,	PUNCT
abrj-450	215	8	60–72	60–72	NOUN
abrj-450	215	9	.	.	PUNCT
abrj-450	216	1	https://doi.org/10.15294/jda.v8i1.9142	https://doi.org/10.15294/jda.v8i1.9142	PROPN
abrj-450	216	2	putri	putri	PROPN
abrj-450	216	3	,	,	PUNCT
abrj-450	216	4	a.	a.	NOUN
abrj-450	216	5	v.	v.	PROPN
abrj-450	216	6	,	,	PUNCT
abrj-450	216	7	&	&	CCONJ
abrj-450	216	8	prasetyo	prasetyo	NOUN
abrj-450	216	9	,	,	PUNCT
abrj-450	216	10	k.	k.	PROPN
abrj-450	216	11	(	(	PUNCT
abrj-450	216	12	2020	2020	NUM
abrj-450	216	13	)	)	PUNCT
abrj-450	216	14	.	.	PUNCT
abrj-450	217	1	the	the	DET
abrj-450	217	2	effect	effect	NOUN
abrj-450	217	3	of	of	ADP
abrj-450	217	4	good	good	ADJ
abrj-450	217	5	corporate	corporate	ADJ
abrj-450	217	6	governance	governance	NOUN
abrj-450	217	7	mechanism	mechanism	NOUN
abrj-450	217	8	on	on	ADP
abrj-450	217	9	earnings	earning	NOUN
abrj-450	217	10	management	management	NOUN
abrj-450	217	11	of	of	ADP
abrj-450	217	12	the	the	DET
abrj-450	217	13	lq45	lq45	PROPN
abrj-450	217	14	companies	company	NOUN
abrj-450	217	15	.	.	PUNCT
abrj-450	218	1	contemporary	contemporary	ADJ
abrj-450	218	2	economics	economic	NOUN
abrj-450	218	3	,	,	PUNCT
abrj-450	218	4	14(4	14(4	NUM
abrj-450	218	5	)	)	PUNCT
abrj-450	218	6	,	,	PUNCT
abrj-450	218	7	545–554	545–554	NUM
abrj-450	218	8	.	.	PUNCT
abrj-450	219	1	https://doi.org/10.5709/ce.1897-9254.426	https://doi.org/10.5709/ce.1897-9254.426	PROPN
abrj-450	219	2	raihi	raihi	PROPN
abrj-450	219	3	-	-	PUNCT
abrj-450	219	4	belkaoui	belkaoui	NOUN
abrj-450	219	5	,	,	PUNCT
abrj-450	219	6	a.	a.	NOUN
abrj-450	219	7	(	(	PUNCT
abrj-450	219	8	2004	2004	NUM
abrj-450	219	9	)	)	PUNCT
abrj-450	219	10	.	.	PUNCT
abrj-450	220	1	accounting	accounting	NOUN
abrj-450	220	2	theory	theory	NOUN
abrj-450	220	3	(	(	PUNCT
abrj-450	220	4	5th	5th	ADJ
abrj-450	220	5	ed	ed	NOUN
abrj-450	220	6	.	.	PUNCT
abrj-450	220	7	)	)	PUNCT
abrj-450	220	8	.	.	PUNCT
abrj-450	221	1	cengage	cengage	PROPN
abrj-450	221	2	learning	learning	PROPN
abrj-450	221	3	emea	emea	PROPN
abrj-450	221	4	.	.	PUNCT
abrj-450	222	1	solikhah	solikhah	PROPN
abrj-450	222	2	,	,	PUNCT
abrj-450	222	3	b.	b.	PROPN
abrj-450	222	4	,	,	PUNCT
abrj-450	222	5	wahyudin	wahyudin	PROPN
abrj-450	222	6	,	,	PUNCT
abrj-450	222	7	a.	a.	PROPN
abrj-450	222	8	,	,	PUNCT
abrj-450	222	9	al	al	PROPN
abrj-450	222	10	-	-	PUNCT
abrj-450	222	11	faryan	faryan	PROPN
abrj-450	222	12	,	,	PUNCT
abrj-450	222	13	m.	m.	NOUN
abrj-450	222	14	a.	a.	PROPN
abrj-450	222	15	s.	s.	PROPN
abrj-450	222	16	,	,	PUNCT
abrj-450	222	17	iranda	iranda	PROPN
abrj-450	222	18	,	,	PUNCT
abrj-450	222	19	n.	n.	PROPN
abrj-450	222	20	n.	n.	PROPN
abrj-450	222	21	,	,	PUNCT
abrj-450	222	22	hajawiyah	hajawiyah	NOUN
abrj-450	222	23	,	,	PUNCT
abrj-450	222	24	a.	a.	NOUN
abrj-450	222	25	,	,	PUNCT
abrj-450	222	26	&	&	CCONJ
abrj-450	222	27	sun	sun	PROPN
abrj-450	222	28	,	,	PUNCT
abrj-450	222	29	c.-m	c.-m	NOUN
abrj-450	222	30	.	.	PUNCT
abrj-450	223	1	(	(	PUNCT
abrj-450	223	2	2022	2022	NUM
abrj-450	223	3	)	)	PUNCT
abrj-450	223	4	.	.	PUNCT
abrj-450	224	1	corporate	corporate	ADJ
abrj-450	224	2	governance	governance	NOUN
abrj-450	224	3	mechanisms	mechanism	NOUN
abrj-450	224	4	and	and	CCONJ
abrj-450	224	5	earnings	earning	NOUN
abrj-450	224	6	quality	quality	NOUN
abrj-450	224	7	:	:	PUNCT
abrj-450	224	8	is	be	AUX
abrj-450	224	9	firm	firm	ADJ
abrj-450	224	10	size	size	NOUN
abrj-450	224	11	a	a	DET
abrj-450	224	12	moderation	moderation	NOUN
abrj-450	224	13	variable	variable	NOUN
abrj-450	224	14	?	?	PUNCT
abrj-450	225	1	journal	journal	NOUN
abrj-450	225	2	of	of	ADP
abrj-450	225	3	governance	governance	NOUN
abrj-450	225	4	and	and	CCONJ
abrj-450	225	5	regulation	regulation	NOUN
abrj-450	225	6	,	,	PUNCT
abrj-450	225	7	11(1	11(1	NUM
abrj-450	225	8	)	)	PUNCT
abrj-450	225	9	,	,	PUNCT
abrj-450	225	10	200–210	200–210	NUM
abrj-450	225	11	.	.	PUNCT
abrj-450	226	1	https://doi.org/10.22495/jgrv11i1siart1	https://doi.org/10.22495/jgrv11i1siart1	PROPN
abrj-450	226	2	sumani	sumani	PROPN
abrj-450	226	3	,	,	PUNCT
abrj-450	226	4	s.	s.	PROPN
abrj-450	226	5	,	,	PUNCT
abrj-450	226	6	roziq	roziq	NOUN
abrj-450	226	7	,	,	PUNCT
abrj-450	226	8	a.	a.	NOUN
abrj-450	226	9	,	,	PUNCT
abrj-450	226	10	&	&	CCONJ
abrj-450	226	11	annisa	annisa	ADV
abrj-450	226	12	,	,	PUNCT
abrj-450	226	13	w.	w.	NOUN
abrj-450	226	14	(	(	PUNCT
abrj-450	226	15	2021	2021	NUM
abrj-450	226	16	)	)	PUNCT
abrj-450	226	17	.	.	PUNCT
abrj-450	227	1	income	income	NOUN
abrj-450	227	2	smoothing	smooth	VERB
abrj-450	227	3	in	in	ADP
abrj-450	227	4	the	the	DET
abrj-450	227	5	agricultural	agricultural	ADJ
abrj-450	227	6	firms	firm	NOUN
abrj-450	227	7	listed	list	VERB
abrj-450	227	8	on	on	ADP
abrj-450	227	9	the	the	DET
abrj-450	227	10	indonesian	indonesian	ADJ
abrj-450	227	11	stock	stock	PROPN
abrj-450	227	12	exchange	exchange	PROPN
abrj-450	227	13	.	.	PUNCT
abrj-450	228	1	ekuitas	ekuita	NOUN
abrj-450	228	2	(	(	PUNCT
abrj-450	228	3	jurnal	jurnal	ADJ
abrj-450	228	4	ekonomi	ekonomi	PROPN
abrj-450	228	5	&	&	CCONJ
abrj-450	228	6	keuangan	keuangan	PROPN
abrj-450	228	7	)	)	PUNCT
abrj-450	228	8	,	,	PUNCT
abrj-450	228	9	5(1	5(1	NUM
abrj-450	228	10	)	)	PUNCT
abrj-450	228	11	,	,	PUNCT
abrj-450	228	12	118–137	118–137	NUM
abrj-450	228	13	.	.	PUNCT
abrj-450	228	14	https://doi.org/10.24034/j25485024.y2021.v5.i1.4801	https://doi.org/10.24034/j25485024.y2021.v5.i1.4801	PROPN
abrj-450	228	15	suyono	suyono	PROPN
abrj-450	228	16	,	,	PUNCT
abrj-450	228	17	e.	e.	PROPN
abrj-450	228	18	(	(	PUNCT
abrj-450	228	19	2018	2018	NUM
abrj-450	228	20	)	)	PUNCT
abrj-450	228	21	.	.	PUNCT
abrj-450	229	1	institutional	institutional	ADJ
abrj-450	229	2	ownership	ownership	NOUN
abrj-450	229	3	,	,	PUNCT
abrj-450	229	4	types	type	NOUN
abrj-450	229	5	of	of	ADP
abrj-450	229	6	industry	industry	NOUN
abrj-450	229	7	,	,	PUNCT
abrj-450	229	8	and	and	CCONJ
abrj-450	229	9	income	income	NOUN
abrj-450	229	10	smoothing	smoothing	NOUN
abrj-450	229	11	:	:	PUNCT
abrj-450	229	12	empirical	empirical	ADJ
abrj-450	229	13	evidence	evidence	NOUN
abrj-450	229	14	from	from	ADP
abrj-450	229	15	indonesia	indonesia	PROPN
abrj-450	229	16	.	.	PROPN
abrj-450	229	17	journal	journal	PROPN
abrj-450	229	18	of	of	ADP
abrj-450	229	19	auditing	auditing	NOUN
abrj-450	229	20	,	,	PUNCT
abrj-450	229	21	finance	finance	NOUN
abrj-450	229	22	,	,	PUNCT
abrj-450	229	23	&	&	CCONJ
abrj-450	229	24	forensic	forensic	ADJ
abrj-450	229	25	accounting	accounting	NOUN
abrj-450	229	26	(	(	PUNCT
abrj-450	229	27	jaffa	jaffa	PROPN
abrj-450	229	28	)	)	PUNCT
abrj-450	229	29	,	,	PUNCT
abrj-450	229	30	6(1	6(1	NUM
abrj-450	229	31	)	)	PUNCT
abrj-450	229	32	,	,	PUNCT
abrj-450	229	33	1–12	1–12	NOUN
abrj-450	229	34	.	.	PUNCT
abrj-450	230	1	https://doi.org/10.21107/jaffa.v6i1.4128	https://doi.org/10.21107/jaffa.v6i1.4128	PROPN
abrj-450	230	2	trisanti	trisanti	NOUN
abrj-450	230	3	,	,	PUNCT
abrj-450	230	4	t.	t.	PROPN
abrj-450	230	5	(	(	PUNCT
abrj-450	230	6	2019	2019	NUM
abrj-450	230	7	)	)	PUNCT
abrj-450	230	8	.	.	PUNCT
abrj-450	231	1	discretionary	discretionary	ADJ
abrj-450	231	2	accounting	accounting	NOUN
abrj-450	231	3	choice	choice	NOUN
abrj-450	231	4	and	and	CCONJ
abrj-450	231	5	management	management	NOUN
abrj-450	231	6	opportunistic	opportunistic	ADJ
abrj-450	231	7	behavior	behavior	NOUN
abrj-450	231	8	to	to	PART
abrj-450	231	9	manage	manage	VERB
abrj-450	231	10	income	income	NOUN
abrj-450	231	11	.	.	PUNCT
abrj-450	232	1	jurnal	jurnal	ADJ
abrj-450	232	2	akuntansi	akuntansi	PROPN
abrj-450	232	3	dan	dan	PROPN
abrj-450	232	4	keuangan	keuangan	PROPN
abrj-450	232	5	,	,	PUNCT
abrj-450	232	6	21(1	21(1	NUM
abrj-450	232	7	)	)	PUNCT
abrj-450	232	8	,	,	PUNCT
abrj-450	232	9	21–29	21–29	NUM
abrj-450	232	10	.	.	PUNCT
abrj-450	233	1	https://doi.org/10.9744/jak.21.1.21-29	https://doi.org/10.9744/jak.21.1.21-29	PROPN
abrj-450	233	2	yang	yang	PROPN
abrj-450	233	3	,	,	PUNCT
abrj-450	233	4	c.	c.	PROPN
abrj-450	233	5	,	,	PUNCT
abrj-450	233	6	tan	tan	PROPN
abrj-450	233	7	,	,	PUNCT
abrj-450	233	8	b.	b.	PROPN
abrj-450	233	9	l.	l.	PROPN
abrj-450	233	10	,	,	PUNCT
abrj-450	233	11	&	&	CCONJ
abrj-450	233	12	ding	ding	PROPN
abrj-450	233	13	,	,	PUNCT
abrj-450	233	14	x.	x.	NOUN
abrj-450	233	15	(	(	PUNCT
abrj-450	233	16	2012	2012	NUM
abrj-450	233	17	)	)	PUNCT
abrj-450	233	18	.	.	PUNCT
abrj-450	234	1	corporate	corporate	ADJ
abrj-450	234	2	governance	governance	NOUN
abrj-450	234	3	and	and	CCONJ
abrj-450	234	4	income	income	NOUN
abrj-450	234	5	smoothing	smooth	VERB
abrj-450	234	6	in	in	ADP
abrj-450	234	7	china	china	PROPN
abrj-450	234	8	.	.	PUNCT
abrj-450	235	1	journal	journal	PROPN
abrj-450	235	2	of	of	ADP
abrj-450	235	3	financial	financial	ADJ
abrj-450	235	4	reporting	reporting	NOUN
abrj-450	235	5	and	and	CCONJ
abrj-450	235	6	accounting	accounting	NOUN
abrj-450	235	7	,	,	PUNCT
abrj-450	235	8	10(2	10(2	NUM
abrj-450	235	9	)	)	PUNCT
abrj-450	235	10	,	,	PUNCT
abrj-450	235	11	120–139	120–139	NUM
abrj-450	235	12	.	.	PUNCT
abrj-450	236	1	https://doi.org/10.1108/19852511211273688	https://doi.org/10.1108/19852511211273688	X
abrj-450	236	2	https://doi.org/10.31295/ijpm.v1n1.42	https://doi.org/10.31295/ijpm.v1n1.42	X
abrj-450	237	1	https://doi.org/10.33005/jasf.v4i1.199	https://doi.org/10.33005/jasf.v4i1.199	ADJ
abrj-450	237	2	https://doi.org/10.1108/ijoem-04-2019-0297	https://doi.org/10.1108/ijoem-04-2019-0297	NOUN
abrj-450	237	3	https://doi.org/10.15294/jda.v8i1.9142	https://doi.org/10.15294/jda.v8i1.9142	PROPN
abrj-450	237	4	https://doi.org/10.5709/ce.1897-9254.426	https://doi.org/10.5709/ce.1897-9254.426	NOUN
abrj-450	237	5	https://doi.org/10.22495/jgrv11i1siart1	https://doi.org/10.22495/jgrv11i1siart1	PROPN
abrj-450	237	6	https://doi.org/10.24034/j25485024.y2021.v5.i1.4801	https://doi.org/10.24034/j25485024.y2021.v5.i1.4801	ADP
abrj-450	238	1	https://doi.org/10.21107/jaffa.v6i1.4128	https://doi.org/10.21107/jaffa.v6i1.4128	NOUN
abrj-450	238	2	https://doi.org/10.9744/jak.21.1.21-29	https://doi.org/10.9744/jak.21.1.21-29	NOUN
abrj-450	238	3	https://doi.org/10.1108/19852511211273688	https://doi.org/10.1108/19852511211273688	NOUN