id	sid	tid	token	lemma	pos
ajfa-10372	1	1	microsoft	microsoft	PROPN
ajfa-10372	1	2	word	word	NOUN
ajfa-10372	1	3	10372	10372	NUM
ajfa-10372	1	4	-	-	SYM
ajfa-10372	1	5	38326	38326	NUM
ajfa-10372	1	6	-	-	PUNCT
ajfa-10372	1	7	1	1	NUM
ajfa-10372	1	8	-	-	PUNCT
ajfa-10372	1	9	sm	sm	NOUN
ajfa-10372	1	10	-	-	PUNCT
ajfa-10372	1	11	writer2	writer2	VERB
ajfa-10372	1	12	-	-	ADJ
ajfa-10372	1	13	new	new	ADJ
ajfa-10372	1	14	asian	asian	ADJ
ajfa-10372	1	15	journal	journal	NOUN
ajfa-10372	1	16	of	of	ADP
ajfa-10372	1	17	finance	finance	PROPN
ajfa-10372	1	18	&	&	CCONJ
ajfa-10372	1	19	accounting	accounting	PROPN
ajfa-10372	1	20	issn	issn	PROPN
ajfa-10372	1	21	1946	1946	NUM
ajfa-10372	1	22	-	-	PUNCT
ajfa-10372	1	23	052x	052x	PROPN
ajfa-10372	1	24	2017	2017	NUM
ajfa-10372	1	25	,	,	PUNCT
ajfa-10372	1	26	vol	vol	NOUN
ajfa-10372	1	27	.	.	NOUN
ajfa-10372	1	28	9	9	NUM
ajfa-10372	1	29	,	,	PUNCT
ajfa-10372	1	30	no	no	INTJ
ajfa-10372	1	31	.	.	NOUN
ajfa-10372	1	32	1	1	NUM
ajfa-10372	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	1	34	35	35	NUM
ajfa-10372	1	35	contingency	contingency	NOUN
ajfa-10372	1	36	factors	factor	NOUN
ajfa-10372	1	37	,	,	PUNCT
ajfa-10372	1	38	risk	risk	NOUN
ajfa-10372	1	39	management	management	NOUN
ajfa-10372	1	40	,	,	PUNCT
ajfa-10372	1	41	and	and	CCONJ
ajfa-10372	1	42	performance	performance	NOUN
ajfa-10372	1	43	of	of	ADP
ajfa-10372	1	44	indonesian	indonesian	ADJ
ajfa-10372	1	45	banks	banks	PROPN
ajfa-10372	1	46	saiful	saiful	PROPN
ajfa-10372	1	47	dept	dept	PROPN
ajfa-10372	1	48	.	.	PROPN
ajfa-10372	1	49	of	of	ADP
ajfa-10372	1	50	accounting	accounting	PROPN
ajfa-10372	1	51	,	,	PUNCT
ajfa-10372	1	52	bengkulu	bengkulu	VERB
ajfa-10372	1	53	university	university	PROPN
ajfa-10372	1	54	po	po	PROPN
ajfa-10372	1	55	box	box	PROPN
ajfa-10372	1	56	38371a	38371a	PROPN
ajfa-10372	1	57	,	,	PUNCT
ajfa-10372	1	58	bengkulu	bengkulu	VERB
ajfa-10372	1	59	,	,	PUNCT
ajfa-10372	1	60	indonesia	indonesia	PROPN
ajfa-10372	1	61	tel	tel	PROPN
ajfa-10372	1	62	:	:	PUNCT
ajfa-10372	1	63	62	62	NUM
ajfa-10372	1	64	-	-	PUNCT
ajfa-10372	1	65	736	736	NUM
ajfa-10372	1	66	-	-	PUNCT
ajfa-10372	1	67	21170	21170	NUM
ajfa-10372	1	68	e	e	NOUN
ajfa-10372	1	69	-	-	NOUN
ajfa-10372	1	70	mail	mail	NOUN
ajfa-10372	1	71	:	:	PUNCT
ajfa-10372	1	72	saifulak@yahoo.com	saifulak@yahoo.com	X
ajfa-10372	1	73	received	receive	VERB
ajfa-10372	1	74	:	:	PUNCT
ajfa-10372	1	75	nov	nov	PROPN
ajfa-10372	1	76	.	.	PROPN
ajfa-10372	1	77	28	28	NUM
ajfa-10372	1	78	,	,	PUNCT
ajfa-10372	1	79	2016	2016	NUM
ajfa-10372	1	80	accepted	accept	VERB
ajfa-10372	1	81	:	:	PUNCT
ajfa-10372	1	82	february	february	PROPN
ajfa-10372	1	83	1	1	NUM
ajfa-10372	1	84	,	,	PUNCT
ajfa-10372	1	85	2017	2017	NUM
ajfa-10372	1	86	published	publish	VERB
ajfa-10372	1	87	:	:	PUNCT
ajfa-10372	1	88	june	june	PROPN
ajfa-10372	1	89	1	1	NUM
ajfa-10372	1	90	,	,	PUNCT
ajfa-10372	1	91	2017	2017	NUM
ajfa-10372	1	92	doi:10.5296	doi:10.5296	NOUN
ajfa-10372	1	93	/	/	SYM
ajfa-10372	1	94	ajfa.v9i1.10372	ajfa.v9i1.10372	PUNCT
ajfa-10372	1	95	url	url	PROPN
ajfa-10372	1	96	:	:	PUNCT
ajfa-10372	1	97	http://dx.doi.org/10.5296/ajfa.v9i1.10372	http://dx.doi.org/10.5296/ajfa.v9i1.10372	X
ajfa-10372	1	98	abstract	abstract	ADJ
ajfa-10372	1	99	the	the	DET
ajfa-10372	1	100	purpose	purpose	NOUN
ajfa-10372	1	101	of	of	ADP
ajfa-10372	1	102	this	this	DET
ajfa-10372	1	103	study	study	NOUN
ajfa-10372	1	104	is	be	AUX
ajfa-10372	1	105	to	to	PART
ajfa-10372	1	106	examine	examine	VERB
ajfa-10372	1	107	the	the	DET
ajfa-10372	1	108	effect	effect	NOUN
ajfa-10372	1	109	of	of	ADP
ajfa-10372	1	110	enterprise	enterprise	NOUN
ajfa-10372	1	111	risk	risk	NOUN
ajfa-10372	1	112	management	management	NOUN
ajfa-10372	1	113	(	(	PUNCT
ajfa-10372	1	114	erm	erm	PROPN
ajfa-10372	1	115	)	)	PUNCT
ajfa-10372	1	116	and	and	CCONJ
ajfa-10372	1	117	credit	credit	NOUN
ajfa-10372	1	118	risk	risk	NOUN
ajfa-10372	1	119	management	management	NOUN
ajfa-10372	1	120	(	(	PUNCT
ajfa-10372	1	121	cmr	cmr	NOUN
ajfa-10372	1	122	)	)	PUNCT
ajfa-10372	1	123	on	on	ADP
ajfa-10372	1	124	indonesian	indonesian	ADJ
ajfa-10372	1	125	bank	bank	NOUN
ajfa-10372	1	126	performance	performance	NOUN
ajfa-10372	1	127	.	.	PUNCT
ajfa-10372	2	1	this	this	DET
ajfa-10372	2	2	study	study	NOUN
ajfa-10372	2	3	also	also	ADV
ajfa-10372	2	4	investigates	investigate	VERB
ajfa-10372	2	5	the	the	DET
ajfa-10372	2	6	moderating	moderate	VERB
ajfa-10372	2	7	role	role	NOUN
ajfa-10372	2	8	of	of	ADP
ajfa-10372	2	9	bank	bank	NOUN
ajfa-10372	2	10	contingency	contingency	NOUN
ajfa-10372	2	11	factors	factor	NOUN
ajfa-10372	2	12	on	on	ADP
ajfa-10372	2	13	those	those	DET
ajfa-10372	2	14	impacts	impact	NOUN
ajfa-10372	2	15	.	.	PUNCT
ajfa-10372	3	1	by	by	ADP
ajfa-10372	3	2	exploring	explore	VERB
ajfa-10372	3	3	purposive	purposive	ADJ
ajfa-10372	3	4	sampling	sampling	NOUN
ajfa-10372	3	5	method	method	NOUN
ajfa-10372	3	6	,	,	PUNCT
ajfa-10372	3	7	24	24	NUM
ajfa-10372	3	8	indonesian	indonesian	ADJ
ajfa-10372	3	9	public	public	ADJ
ajfa-10372	3	10	listed	list	VERB
ajfa-10372	3	11	banks	bank	NOUN
ajfa-10372	3	12	were	be	AUX
ajfa-10372	3	13	selected	select	VERB
ajfa-10372	3	14	as	as	ADP
ajfa-10372	3	15	the	the	DET
ajfa-10372	3	16	sample	sample	NOUN
ajfa-10372	3	17	of	of	ADP
ajfa-10372	3	18	this	this	DET
ajfa-10372	3	19	study	study	NOUN
ajfa-10372	3	20	for	for	ADP
ajfa-10372	3	21	four	four	NUM
ajfa-10372	3	22	years	year	NOUN
ajfa-10372	3	23	observations	observation	NOUN
ajfa-10372	3	24	.	.	PUNCT
ajfa-10372	4	1	this	this	DET
ajfa-10372	4	2	study	study	NOUN
ajfa-10372	4	3	found	find	VERB
ajfa-10372	4	4	erm	erm	PROPN
ajfa-10372	4	5	and	and	CCONJ
ajfa-10372	4	6	crm	crm	PROPN
ajfa-10372	4	7	positively	positively	ADV
ajfa-10372	4	8	influence	influence	NOUN
ajfa-10372	4	9	on	on	ADP
ajfa-10372	4	10	indonesian	indonesian	ADJ
ajfa-10372	4	11	bank	bank	NOUN
ajfa-10372	4	12	performance	performance	NOUN
ajfa-10372	4	13	.	.	PUNCT
ajfa-10372	5	1	this	this	DET
ajfa-10372	5	2	study	study	NOUN
ajfa-10372	5	3	also	also	ADV
ajfa-10372	5	4	reported	report	VERB
ajfa-10372	5	5	that	that	SCONJ
ajfa-10372	5	6	the	the	DET
ajfa-10372	5	7	influencing	influencing	NOUN
ajfa-10372	5	8	of	of	ADP
ajfa-10372	5	9	erm	erm	PROPN
ajfa-10372	5	10	on	on	ADP
ajfa-10372	5	11	bank	bank	NOUN
ajfa-10372	5	12	performance	performance	NOUN
ajfa-10372	5	13	will	will	AUX
ajfa-10372	5	14	be	be	AUX
ajfa-10372	5	15	stronger	strong	ADJ
ajfa-10372	5	16	for	for	ADP
ajfa-10372	5	17	large	large	ADJ
ajfa-10372	5	18	bank	bank	NOUN
ajfa-10372	5	19	and	and	CCONJ
ajfa-10372	5	20	the	the	DET
ajfa-10372	5	21	bank	bank	NOUN
ajfa-10372	5	22	which	which	PRON
ajfa-10372	5	23	operate	operate	VERB
ajfa-10372	5	24	in	in	ADP
ajfa-10372	5	25	higher	high	ADJ
ajfa-10372	5	26	environmental	environmental	ADJ
ajfa-10372	5	27	uncertainty	uncertainty	NOUN
ajfa-10372	5	28	,	,	PUNCT
ajfa-10372	5	29	higher	high	ADJ
ajfa-10372	5	30	complexity	complexity	NOUN
ajfa-10372	5	31	,	,	PUNCT
ajfa-10372	5	32	and	and	CCONJ
ajfa-10372	5	33	lower	low	ADJ
ajfa-10372	5	34	independent	independent	ADJ
ajfa-10372	5	35	board	board	NOUN
ajfa-10372	5	36	monitoring	monitoring	NOUN
ajfa-10372	5	37	.	.	PUNCT
ajfa-10372	6	1	in	in	ADP
ajfa-10372	6	2	contrast	contrast	NOUN
ajfa-10372	6	3	this	this	DET
ajfa-10372	6	4	study	study	NOUN
ajfa-10372	6	5	provide	provide	VERB
ajfa-10372	6	6	an	an	DET
ajfa-10372	6	7	empirical	empirical	ADJ
ajfa-10372	6	8	evidence	evidence	NOUN
ajfa-10372	6	9	on	on	ADP
ajfa-10372	6	10	strangtern	strangtern	ADJ
ajfa-10372	6	11	crm	crm	PROPN
ajfa-10372	6	12	-	-	PUNCT
ajfa-10372	6	13	bank	bank	NOUN
ajfa-10372	6	14	performance	performance	NOUN
ajfa-10372	6	15	relationship	relationship	NOUN
ajfa-10372	6	16	will	will	AUX
ajfa-10372	6	17	be	be	AUX
ajfa-10372	6	18	exist	exist	VERB
ajfa-10372	6	19	for	for	ADP
ajfa-10372	6	20	small	small	ADJ
ajfa-10372	6	21	bank	bank	NOUN
ajfa-10372	6	22	and	and	CCONJ
ajfa-10372	6	23	the	the	DET
ajfa-10372	6	24	bank	bank	NOUN
ajfa-10372	6	25	which	which	PRON
ajfa-10372	6	26	operate	operate	VERB
ajfa-10372	6	27	in	in	ADP
ajfa-10372	6	28	lower	low	ADJ
ajfa-10372	6	29	environmental	environmental	ADJ
ajfa-10372	6	30	uncertainty	uncertainty	NOUN
ajfa-10372	6	31	,	,	PUNCT
ajfa-10372	6	32	lower	low	ADJ
ajfa-10372	6	33	complexity	complexity	NOUN
ajfa-10372	6	34	,	,	PUNCT
ajfa-10372	6	35	and	and	CCONJ
ajfa-10372	6	36	higher	high	ADJ
ajfa-10372	6	37	independent	independent	ADJ
ajfa-10372	6	38	board	board	NOUN
ajfa-10372	6	39	monitoring	monitoring	NOUN
ajfa-10372	6	40	.	.	PUNCT
ajfa-10372	7	1	keywords	keyword	NOUN
ajfa-10372	7	2	:	:	PUNCT
ajfa-10372	7	3	risk	risk	NOUN
ajfa-10372	7	4	management	management	NOUN
ajfa-10372	7	5	,	,	PUNCT
ajfa-10372	7	6	firm	firm	ADJ
ajfa-10372	7	7	performance	performance	NOUN
ajfa-10372	7	8	,	,	PUNCT
ajfa-10372	7	9	environmental	environmental	ADJ
ajfa-10372	7	10	uncertainty	uncertainty	NOUN
ajfa-10372	7	11	,	,	PUNCT
ajfa-10372	7	12	business	business	NOUN
ajfa-10372	7	13	complexity	complexity	NOUN
ajfa-10372	7	14	,	,	PUNCT
ajfa-10372	7	15	and	and	CCONJ
ajfa-10372	7	16	independent	independent	PROPN
ajfa-10372	7	17	board	board	PROPN
ajfa-10372	7	18	asian	asian	PROPN
ajfa-10372	7	19	journal	journal	PROPN
ajfa-10372	7	20	of	of	ADP
ajfa-10372	7	21	finance	finance	PROPN
ajfa-10372	7	22	&	&	CCONJ
ajfa-10372	7	23	accounting	accounting	PROPN
ajfa-10372	7	24	issn	issn	PROPN
ajfa-10372	7	25	1946	1946	NUM
ajfa-10372	7	26	-	-	PUNCT
ajfa-10372	7	27	052x	052x	PROPN
ajfa-10372	7	28	2017	2017	NUM
ajfa-10372	7	29	,	,	PUNCT
ajfa-10372	7	30	vol	vol	NOUN
ajfa-10372	7	31	.	.	NOUN
ajfa-10372	7	32	9	9	NUM
ajfa-10372	7	33	,	,	PUNCT
ajfa-10372	7	34	no	no	INTJ
ajfa-10372	7	35	.	.	NOUN
ajfa-10372	7	36	1	1	NUM
ajfa-10372	7	37	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	7	38	36	36	NUM
ajfa-10372	7	39	1	1	NUM
ajfa-10372	7	40	.	.	PUNCT
ajfa-10372	8	1	introduction	introduction	NOUN
ajfa-10372	8	2	banks	bank	NOUN
ajfa-10372	8	3	play	play	VERB
ajfa-10372	8	4	a	a	DET
ajfa-10372	8	5	very	very	ADV
ajfa-10372	8	6	important	important	ADJ
ajfa-10372	8	7	role	role	NOUN
ajfa-10372	8	8	in	in	ADP
ajfa-10372	8	9	creating	create	VERB
ajfa-10372	8	10	economic	economic	ADJ
ajfa-10372	8	11	growth	growth	NOUN
ajfa-10372	8	12	in	in	ADP
ajfa-10372	8	13	both	both	CCONJ
ajfa-10372	8	14	developed	developed	ADJ
ajfa-10372	8	15	and	and	CCONJ
ajfa-10372	8	16	developing	develop	VERB
ajfa-10372	8	17	countries	country	NOUN
ajfa-10372	8	18	.	.	PUNCT
ajfa-10372	9	1	in	in	ADP
ajfa-10372	9	2	order	order	NOUN
ajfa-10372	9	3	to	to	PART
ajfa-10372	9	4	achieve	achieve	VERB
ajfa-10372	9	5	those	those	DET
ajfa-10372	9	6	objectives	objective	NOUN
ajfa-10372	9	7	.	.	PUNCT
ajfa-10372	10	1	banks	bank	NOUN
ajfa-10372	10	2	must	must	AUX
ajfa-10372	10	3	continuously	continuously	ADV
ajfa-10372	10	4	be	be	AUX
ajfa-10372	10	5	able	able	ADJ
ajfa-10372	10	6	to	to	PART
ajfa-10372	10	7	maintain	maintain	VERB
ajfa-10372	10	8	the	the	DET
ajfa-10372	10	9	stability	stability	NOUN
ajfa-10372	10	10	of	of	ADP
ajfa-10372	10	11	their	their	PRON
ajfa-10372	10	12	financial	financial	ADJ
ajfa-10372	10	13	performance	performance	NOUN
ajfa-10372	10	14	.	.	PUNCT
ajfa-10372	11	1	however	however	ADV
ajfa-10372	11	2	,	,	PUNCT
ajfa-10372	11	3	it	it	PRON
ajfa-10372	11	4	is	be	AUX
ajfa-10372	11	5	not	not	PART
ajfa-10372	11	6	easy	easy	ADJ
ajfa-10372	11	7	for	for	SCONJ
ajfa-10372	11	8	banks	bank	NOUN
ajfa-10372	11	9	to	to	PART
ajfa-10372	11	10	continuously	continuously	ADV
ajfa-10372	11	11	report	report	VERB
ajfa-10372	11	12	their	their	PRON
ajfa-10372	11	13	superior	superior	ADJ
ajfa-10372	11	14	performance	performance	NOUN
ajfa-10372	11	15	in	in	ADP
ajfa-10372	11	16	along	along	ADP
ajfa-10372	11	17	time	time	NOUN
ajfa-10372	11	18	because	because	SCONJ
ajfa-10372	11	19	of	of	ADP
ajfa-10372	11	20	highly	highly	ADV
ajfa-10372	11	21	competitive	competitive	ADJ
ajfa-10372	11	22	business	business	NOUN
ajfa-10372	11	23	environment	environment	NOUN
ajfa-10372	11	24	.	.	PUNCT
ajfa-10372	12	1	the	the	DET
ajfa-10372	12	2	bank	bank	NOUN
ajfa-10372	12	3	currently	currently	ADV
ajfa-10372	12	4	facing	face	VERB
ajfa-10372	12	5	various	various	ADJ
ajfa-10372	12	6	risks	risk	NOUN
ajfa-10372	12	7	that	that	PRON
ajfa-10372	12	8	may	may	AUX
ajfa-10372	12	9	affect	affect	VERB
ajfa-10372	12	10	the	the	DET
ajfa-10372	12	11	achievement	achievement	NOUN
ajfa-10372	12	12	of	of	ADP
ajfa-10372	12	13	the	the	DET
ajfa-10372	12	14	bank	bank	NOUN
ajfa-10372	12	15	's	's	PART
ajfa-10372	12	16	performance	performance	NOUN
ajfa-10372	12	17	.	.	PUNCT
ajfa-10372	13	1	for	for	ADP
ajfa-10372	13	2	example	example	NOUN
ajfa-10372	13	3	,	,	PUNCT
ajfa-10372	13	4	some	some	PRON
ajfa-10372	13	5	of	of	ADP
ajfa-10372	13	6	indonesia	indonesia	PROPN
ajfa-10372	13	7	top	top	VERB
ajfa-10372	13	8	ten	ten	NUM
ajfa-10372	13	9	banks	bank	NOUN
ajfa-10372	13	10	highlighted	highlight	VERB
ajfa-10372	13	11	decline	decline	VERB
ajfa-10372	13	12	net	net	ADJ
ajfa-10372	13	13	profit	profit	NOUN
ajfa-10372	13	14	in	in	ADP
ajfa-10372	13	15	2015	2015	NUM
ajfa-10372	13	16	including	include	VERB
ajfa-10372	13	17	the	the	DET
ajfa-10372	13	18	bank	bank	NOUN
ajfa-10372	13	19	negara	negara	PROPN
ajfa-10372	13	20	indonesia	indonesia	PROPN
ajfa-10372	13	21	(	(	PUNCT
ajfa-10372	13	22	bni	bni	PROPN
ajfa-10372	13	23	)	)	PUNCT
ajfa-10372	13	24	,	,	PUNCT
ajfa-10372	13	25	panin	panin	PROPN
ajfa-10372	13	26	bank	bank	PROPN
ajfa-10372	13	27	,	,	PUNCT
ajfa-10372	13	28	and	and	CCONJ
ajfa-10372	13	29	bank	bank	NOUN
ajfa-10372	13	30	danamon	danamon	NOUN
ajfa-10372	13	31	.	.	PUNCT
ajfa-10372	14	1	its	its	PRON
ajfa-10372	14	2	indicates	indicate	VERB
ajfa-10372	14	3	there	there	PRON
ajfa-10372	14	4	is	be	VERB
ajfa-10372	14	5	not	not	PART
ajfa-10372	14	6	easy	easy	ADJ
ajfa-10372	14	7	for	for	SCONJ
ajfa-10372	14	8	indonesian	indonesian	ADJ
ajfa-10372	14	9	banks	bank	NOUN
ajfa-10372	14	10	to	to	PART
ajfa-10372	14	11	maintain	maintain	VERB
ajfa-10372	14	12	sustanability	sustanability	NOUN
ajfa-10372	14	13	of	of	ADP
ajfa-10372	14	14	their	their	PRON
ajfa-10372	14	15	higher	high	ADJ
ajfa-10372	14	16	performance	performance	NOUN
ajfa-10372	14	17	because	because	SCONJ
ajfa-10372	14	18	of	of	ADP
ajfa-10372	14	19	various	various	ADJ
ajfa-10372	14	20	risks	risk	NOUN
ajfa-10372	14	21	.	.	PUNCT
ajfa-10372	15	1	fraser	fraser	NOUN
ajfa-10372	15	2	and	and	CCONJ
ajfa-10372	15	3	kolari	kolari	PROPN
ajfa-10372	15	4	(	(	PUNCT
ajfa-10372	15	5	2001	2001	NUM
ajfa-10372	15	6	)	)	PUNCT
ajfa-10372	15	7	concluded	conclude	VERB
ajfa-10372	15	8	that	that	SCONJ
ajfa-10372	15	9	banking	banking	NOUN
ajfa-10372	15	10	industries	industry	NOUN
ajfa-10372	15	11	deal	deal	VERB
ajfa-10372	15	12	with	with	ADP
ajfa-10372	15	13	credit	credit	NOUN
ajfa-10372	15	14	,	,	PUNCT
ajfa-10372	15	15	country	country	NOUN
ajfa-10372	15	16	,	,	PUNCT
ajfa-10372	15	17	market	market	NOUN
ajfa-10372	15	18	,	,	PUNCT
ajfa-10372	15	19	interest	interest	NOUN
ajfa-10372	15	20	rate	rate	NOUN
ajfa-10372	15	21	,	,	PUNCT
ajfa-10372	15	22	liquidity	liquidity	NOUN
ajfa-10372	15	23	,	,	PUNCT
ajfa-10372	15	24	operational	operational	ADJ
ajfa-10372	15	25	,	,	PUNCT
ajfa-10372	15	26	legal	legal	ADJ
ajfa-10372	15	27	and	and	CCONJ
ajfa-10372	15	28	reputation	reputation	NOUN
ajfa-10372	15	29	risk	risk	NOUN
ajfa-10372	15	30	.	.	PUNCT
ajfa-10372	16	1	in	in	ADP
ajfa-10372	16	2	addition	addition	NOUN
ajfa-10372	16	3	basel	basel	PROPN
ajfa-10372	16	4	committee	committee	PROPN
ajfa-10372	16	5	on	on	ADP
ajfa-10372	16	6	banking	banking	NOUN
ajfa-10372	16	7	supervision	supervision	NOUN
ajfa-10372	16	8	(	(	PUNCT
ajfa-10372	16	9	2000	2000	NUM
ajfa-10372	16	10	)	)	PUNCT
ajfa-10372	16	11	define	define	VERB
ajfa-10372	16	12	credit	credit	NOUN
ajfa-10372	16	13	risk	risk	NOUN
ajfa-10372	16	14	as	as	SCONJ
ajfa-10372	16	15	the	the	DET
ajfa-10372	16	16	potential	potential	ADJ
ajfa-10372	16	17	failing	failing	NOUN
ajfa-10372	16	18	of	of	ADP
ajfa-10372	16	19	banks	bank	NOUN
ajfa-10372	16	20	borrower	borrower	PROPN
ajfa-10372	16	21	orcounter	orcounter	PROPN
ajfa-10372	16	22	party	party	NOUN
ajfa-10372	16	23	to	to	PART
ajfa-10372	16	24	meet	meet	VERB
ajfa-10372	16	25	its	its	PRON
ajfa-10372	16	26	obligations	obligation	NOUN
ajfa-10372	16	27	.	.	PUNCT
ajfa-10372	17	1	moreover	moreover	ADV
ajfa-10372	17	2	,	,	PUNCT
ajfa-10372	17	3	the	the	DET
ajfa-10372	17	4	committe	committe	NOUN
ajfa-10372	17	5	highlighted	highlight	VERB
ajfa-10372	17	6	that	that	SCONJ
ajfa-10372	17	7	banks	bank	NOUN
ajfa-10372	17	8	face	face	VERB
ajfa-10372	17	9	credit	credit	NOUN
ajfa-10372	17	10	risk	risk	NOUN
ajfa-10372	17	11	sourced	source	VERB
ajfa-10372	17	12	from	from	ADP
ajfa-10372	17	13	loan	loan	NOUN
ajfa-10372	17	14	and	and	CCONJ
ajfa-10372	17	15	other	other	ADJ
ajfa-10372	17	16	various	various	ADJ
ajfa-10372	17	17	financial	financial	ADJ
ajfa-10372	17	18	instruments	instrument	NOUN
ajfa-10372	17	19	,	,	PUNCT
ajfa-10372	17	20	including	include	VERB
ajfa-10372	17	21	acceptances	acceptance	NOUN
ajfa-10372	17	22	,	,	PUNCT
ajfa-10372	17	23	interbank	interbank	NOUN
ajfa-10372	17	24	transactions	transaction	NOUN
ajfa-10372	17	25	,	,	PUNCT
ajfa-10372	17	26	trade	trade	NOUN
ajfa-10372	17	27	financing	finance	VERB
ajfa-10372	17	28	foreign	foreign	ADJ
ajfa-10372	17	29	exchange	exchange	NOUN
ajfa-10372	17	30	transactions	transaction	NOUN
ajfa-10372	17	31	,	,	PUNCT
ajfa-10372	17	32	financial	financial	ADJ
ajfa-10372	17	33	futures	future	NOUN
ajfa-10372	17	34	,	,	PUNCT
ajfa-10372	17	35	swaps	swap	NOUN
ajfa-10372	17	36	,	,	PUNCT
ajfa-10372	17	37	bonds	bond	NOUN
ajfa-10372	17	38	,	,	PUNCT
ajfa-10372	17	39	equities	equity	NOUN
ajfa-10372	17	40	,	,	PUNCT
ajfa-10372	17	41	options	option	NOUN
ajfa-10372	17	42	,	,	PUNCT
ajfa-10372	17	43	and	and	CCONJ
ajfa-10372	17	44	in	in	ADP
ajfa-10372	17	45	the	the	DET
ajfa-10372	17	46	extension	extension	NOUN
ajfa-10372	17	47	of	of	ADP
ajfa-10372	17	48	commitments	commitment	NOUN
ajfa-10372	17	49	and	and	CCONJ
ajfa-10372	17	50	guarantees	guarantee	NOUN
ajfa-10372	17	51	,	,	PUNCT
ajfa-10372	17	52	and	and	CCONJ
ajfa-10372	17	53	the	the	DET
ajfa-10372	17	54	settlement	settlement	NOUN
ajfa-10372	17	55	of	of	ADP
ajfa-10372	17	56	transaction	transaction	NOUN
ajfa-10372	17	57	.	.	PUNCT
ajfa-10372	18	1	thoses	those	NOUN
ajfa-10372	18	2	risks	risk	NOUN
ajfa-10372	18	3	would	would	AUX
ajfa-10372	18	4	have	have	VERB
ajfa-10372	18	5	a	a	DET
ajfa-10372	18	6	negative	negative	ADJ
ajfa-10372	18	7	impact	impact	NOUN
ajfa-10372	18	8	on	on	ADP
ajfa-10372	18	9	the	the	DET
ajfa-10372	18	10	bank	bank	NOUN
ajfa-10372	18	11	's	's	PART
ajfa-10372	18	12	performance	performance	NOUN
ajfa-10372	18	13	.	.	PUNCT
ajfa-10372	19	1	since	since	SCONJ
ajfa-10372	19	2	the	the	DET
ajfa-10372	19	3	bank	bank	NOUN
ajfa-10372	19	4	facing	face	VERB
ajfa-10372	19	5	a	a	DET
ajfa-10372	19	6	variety	variety	NOUN
ajfa-10372	19	7	of	of	ADP
ajfa-10372	19	8	potential	potential	ADJ
ajfa-10372	19	9	risks	risk	NOUN
ajfa-10372	19	10	throughout	throughout	ADP
ajfa-10372	19	11	the	the	DET
ajfa-10372	19	12	bank	bank	NOUN
ajfa-10372	19	13	's	's	PART
ajfa-10372	19	14	operations	operation	NOUN
ajfa-10372	19	15	,	,	PUNCT
ajfa-10372	19	16	management	management	NOUN
ajfa-10372	19	17	must	must	AUX
ajfa-10372	19	18	be	be	AUX
ajfa-10372	19	19	able	able	ADJ
ajfa-10372	19	20	to	to	PART
ajfa-10372	19	21	implement	implement	VERB
ajfa-10372	19	22	an	an	DET
ajfa-10372	19	23	effective	effective	ADJ
ajfa-10372	19	24	risk	risk	NOUN
ajfa-10372	19	25	management	management	NOUN
ajfa-10372	19	26	to	to	PART
ajfa-10372	19	27	control	control	VERB
ajfa-10372	19	28	and	and	CCONJ
ajfa-10372	19	29	manage	manage	VERB
ajfa-10372	19	30	risk	risk	NOUN
ajfa-10372	19	31	.	.	PUNCT
ajfa-10372	20	1	banks	bank	NOUN
ajfa-10372	20	2	’	'	PUNCT
ajfa-10372	20	3	managers	manager	NOUN
ajfa-10372	20	4	should	should	AUX
ajfa-10372	20	5	consider	consider	VERB
ajfa-10372	20	6	the	the	DET
ajfa-10372	20	7	best	good	ADJ
ajfa-10372	20	8	way	way	NOUN
ajfa-10372	20	9	to	to	PART
ajfa-10372	20	10	reduce	reduce	VERB
ajfa-10372	20	11	risks	risk	NOUN
ajfa-10372	20	12	.	.	PUNCT
ajfa-10372	21	1	gordon	gordon	PROPN
ajfa-10372	21	2	et	et	PROPN
ajfa-10372	21	3	al.(2009	al.(2009	PROPN
ajfa-10372	21	4	)	)	PUNCT
ajfa-10372	22	1	describe	describe	VERB
ajfa-10372	22	2	management	management	NOUN
ajfa-10372	22	3	in	in	ADP
ajfa-10372	22	4	any	any	DET
ajfa-10372	22	5	industries	industry	NOUN
ajfa-10372	22	6	including	include	VERB
ajfa-10372	22	7	banking	banking	NOUN
ajfa-10372	22	8	must	must	AUX
ajfa-10372	22	9	view	view	VERB
ajfa-10372	22	10	and	and	CCONJ
ajfa-10372	22	11	manage	manage	VERB
ajfa-10372	22	12	risk	risk	NOUN
ajfa-10372	22	13	as	as	ADP
ajfa-10372	22	14	firm	firm	ADJ
ajfa-10372	22	15	fundamental	fundamental	ADJ
ajfa-10372	22	16	concern	concern	NOUN
ajfa-10372	22	17	based	base	VERB
ajfa-10372	22	18	on	on	ADP
ajfa-10372	22	19	a	a	DET
ajfa-10372	22	20	holistic	holistic	ADJ
ajfa-10372	22	21	perspective	perspective	NOUN
ajfa-10372	22	22	known	know	VERB
ajfa-10372	22	23	as	as	ADP
ajfa-10372	22	24	enterprise	enterprise	NOUN
ajfa-10372	22	25	risk	risk	NOUN
ajfa-10372	22	26	management	management	NOUN
ajfa-10372	22	27	(	(	PUNCT
ajfa-10372	22	28	erm	erm	PROPN
ajfa-10372	22	29	)	)	PUNCT
ajfa-10372	22	30	in	in	ADP
ajfa-10372	22	31	addition	addition	NOUN
ajfa-10372	22	32	pagach	pagach	NOUN
ajfa-10372	22	33	and	and	CCONJ
ajfa-10372	22	34	warr	warr	ADJ
ajfa-10372	22	35	(	(	PUNCT
ajfa-10372	22	36	2011	2011	NUM
ajfa-10372	22	37	)	)	PUNCT
ajfa-10372	22	38	state	state	NOUN
ajfa-10372	22	39	that	that	PRON
ajfa-10372	22	40	erm	erm	PROPN
ajfa-10372	22	41	is	be	AUX
ajfa-10372	22	42	a	a	DET
ajfa-10372	22	43	strategy	strategy	NOUN
ajfa-10372	22	44	that	that	PRON
ajfa-10372	22	45	holistically	holistically	ADV
ajfa-10372	22	46	evaluate	evaluate	VERB
ajfa-10372	22	47	and	and	CCONJ
ajfa-10372	22	48	manage	manage	VERB
ajfa-10372	22	49	the	the	DET
ajfa-10372	22	50	risks	risk	NOUN
ajfa-10372	22	51	.	.	PUNCT
ajfa-10372	23	1	however	however	ADV
ajfa-10372	23	2	,	,	PUNCT
ajfa-10372	23	3	for	for	ADP
ajfa-10372	23	4	banking	banking	NOUN
ajfa-10372	23	5	industries	industry	NOUN
ajfa-10372	23	6	credit	credit	NOUN
ajfa-10372	23	7	risk	risk	NOUN
ajfa-10372	23	8	should	should	AUX
ajfa-10372	23	9	be	be	AUX
ajfa-10372	23	10	given	give	VERB
ajfa-10372	23	11	greater	great	ADJ
ajfa-10372	23	12	attention	attention	NOUN
ajfa-10372	23	13	in	in	ADP
ajfa-10372	23	14	risk	risk	NOUN
ajfa-10372	23	15	management	management	NOUN
ajfa-10372	23	16	compared	compare	VERB
ajfa-10372	23	17	to	to	ADP
ajfa-10372	23	18	other	other	ADJ
ajfa-10372	23	19	risks	risk	NOUN
ajfa-10372	23	20	.	.	PUNCT
ajfa-10372	24	1	therefore	therefore	ADV
ajfa-10372	24	2	,	,	PUNCT
ajfa-10372	24	3	banks	bank	NOUN
ajfa-10372	24	4	’	'	PUNCT
ajfa-10372	24	5	managers	manager	NOUN
ajfa-10372	24	6	should	should	AUX
ajfa-10372	24	7	implement	implement	VERB
ajfa-10372	24	8	a	a	DET
ajfa-10372	24	9	holistic	holistic	ADJ
ajfa-10372	24	10	risk	risk	NOUN
ajfa-10372	24	11	management	management	NOUN
ajfa-10372	24	12	(	(	PUNCT
ajfa-10372	24	13	erm	erm	PROPN
ajfa-10372	24	14	)	)	PUNCT
ajfa-10372	24	15	as	as	ADV
ajfa-10372	24	16	well	well	ADV
ajfa-10372	24	17	as	as	ADP
ajfa-10372	24	18	specific	specific	ADJ
ajfa-10372	24	19	credit	credit	NOUN
ajfa-10372	24	20	risk	risk	NOUN
ajfa-10372	24	21	management	management	NOUN
ajfa-10372	24	22	(	(	PUNCT
ajfa-10372	24	23	crm	crm	NOUN
ajfa-10372	24	24	)	)	PUNCT
ajfa-10372	24	25	principles	principle	NOUN
ajfa-10372	24	26	some	some	DET
ajfa-10372	24	27	previous	previous	ADJ
ajfa-10372	24	28	studies	study	NOUN
ajfa-10372	24	29	highlighted	highlight	VERB
ajfa-10372	24	30	that	that	SCONJ
ajfa-10372	24	31	the	the	DET
ajfa-10372	24	32	implementation	implementation	NOUN
ajfa-10372	24	33	of	of	ADP
ajfa-10372	24	34	erm	erm	PROPN
ajfa-10372	24	35	provide	provide	VERB
ajfa-10372	24	36	the	the	DET
ajfa-10372	24	37	postive	postive	ADJ
ajfa-10372	24	38	impact	impact	NOUN
ajfa-10372	24	39	to	to	PART
ajfa-10372	24	40	firm	firm	VERB
ajfa-10372	24	41	performance	performance	NOUN
ajfa-10372	24	42	(	(	PUNCT
ajfa-10372	24	43	e.g.	e.g.	ADV
ajfa-10372	24	44	barton	barton	PROPN
ajfa-10372	24	45	et	et	PROPN
ajfa-10372	24	46	al	al	PROPN
ajfa-10372	24	47	.	.	PROPN
ajfa-10372	24	48	,	,	PUNCT
ajfa-10372	24	49	2002	2002	NUM
ajfa-10372	24	50	&	&	CCONJ
ajfa-10372	24	51	liebenberg	liebenberg	PROPN
ajfa-10372	24	52	&	&	CCONJ
ajfa-10372	24	53	hoyt	hoyt	PROPN
ajfa-10372	24	54	,	,	PUNCT
ajfa-10372	24	55	2003	2003	NUM
ajfa-10372	24	56	)	)	PUNCT
ajfa-10372	24	57	.	.	PUNCT
ajfa-10372	25	1	furthermore	furthermore	ADV
ajfa-10372	25	2	,	,	PUNCT
ajfa-10372	25	3	beasley	beasley	PROPN
ajfa-10372	25	4	et	et	PROPN
ajfa-10372	25	5	al	al	PROPN
ajfa-10372	25	6	.	.	PROPN
ajfa-10372	26	1	(	(	PUNCT
ajfa-10372	26	2	2005	2005	NUM
ajfa-10372	26	3	)	)	PUNCT
ajfa-10372	26	4	found	find	VERB
ajfa-10372	26	5	that	that	SCONJ
ajfa-10372	26	6	erm	erm	PROPN
ajfa-10372	26	7	promote	promote	VERB
ajfa-10372	26	8	the	the	DET
ajfa-10372	26	9	better	well	ADJ
ajfa-10372	26	10	operational	operational	ADJ
ajfa-10372	26	11	performance	performance	NOUN
ajfa-10372	26	12	.	.	PUNCT
ajfa-10372	27	1	in	in	ADP
ajfa-10372	27	2	addition	addition	NOUN
ajfa-10372	27	3	,	,	PUNCT
ajfa-10372	27	4	miccolis	miccolis	NOUN
ajfa-10372	27	5	and	and	CCONJ
ajfa-10372	27	6	shah	shah	PROPN
ajfa-10372	27	7	(	(	PUNCT
ajfa-10372	27	8	2000	2000	NUM
ajfa-10372	27	9	)	)	PUNCT
ajfa-10372	27	10	,	,	PUNCT
ajfa-10372	27	11	lam	lam	PROPN
ajfa-10372	27	12	(	(	PUNCT
ajfa-10372	27	13	2001	2001	NUM
ajfa-10372	27	14	)	)	PUNCT
ajfa-10372	27	15	,	,	PUNCT
ajfa-10372	27	16	meulbroek	meulbroek	PROPN
ajfa-10372	27	17	(	(	PUNCT
ajfa-10372	27	18	2002	2002	NUM
ajfa-10372	27	19	)	)	PUNCT
ajfa-10372	27	20	indicate	indicate	VERB
ajfa-10372	27	21	that	that	SCONJ
ajfa-10372	27	22	erm	erm	PROPN
ajfa-10372	27	23	can	can	AUX
ajfa-10372	27	24	reduce	reduce	VERB
ajfa-10372	27	25	the	the	DET
ajfa-10372	27	26	volatility	volatility	NOUN
ajfa-10372	27	27	of	of	ADP
ajfa-10372	27	28	stock	stock	NOUN
ajfa-10372	27	29	prices	price	NOUN
ajfa-10372	27	30	,	,	PUNCT
ajfa-10372	27	31	reduced	reduce	VERB
ajfa-10372	27	32	capital	capital	NOUN
ajfa-10372	27	33	costs	cost	NOUN
ajfa-10372	27	34	,	,	PUNCT
ajfa-10372	27	35	increase	increase	VERB
ajfa-10372	27	36	efficiency	efficiency	NOUN
ajfa-10372	27	37	,	,	PUNCT
ajfa-10372	27	38	and	and	CCONJ
ajfa-10372	27	39	create	create	VERB
ajfa-10372	27	40	synergies	synergy	NOUN
ajfa-10372	27	41	.	.	PUNCT
ajfa-10372	28	1	however	however	ADV
ajfa-10372	28	2	,	,	PUNCT
ajfa-10372	28	3	rafika	rafika	X
ajfa-10372	28	4	(	(	PUNCT
ajfa-10372	28	5	2012	2012	NUM
ajfa-10372	28	6	)	)	PUNCT
ajfa-10372	28	7	and	and	CCONJ
ajfa-10372	28	8	fitrianti	fitrianti	ADJ
ajfa-10372	28	9	(	(	PUNCT
ajfa-10372	28	10	2013	2013	NUM
ajfa-10372	28	11	)	)	PUNCT
ajfa-10372	28	12	found	find	VERB
ajfa-10372	28	13	that	that	SCONJ
ajfa-10372	28	14	erm	erm	PROPN
ajfa-10372	28	15	positively	positively	ADV
ajfa-10372	28	16	impact	impact	NOUN
ajfa-10372	28	17	on	on	ADP
ajfa-10372	28	18	firm	firm	ADJ
ajfa-10372	28	19	value	value	NOUN
ajfa-10372	28	20	,	,	PUNCT
ajfa-10372	28	21	and	and	CCONJ
ajfa-10372	28	22	gordon	gordon	PROPN
ajfa-10372	28	23	,	,	PUNCT
ajfa-10372	28	24	et.al	et.al	PROPN
ajfa-10372	28	25	(	(	PUNCT
ajfa-10372	28	26	2009	2009	NUM
ajfa-10372	28	27	)	)	PUNCT
ajfa-10372	28	28	found	find	VERB
ajfa-10372	28	29	the	the	DET
ajfa-10372	28	30	strengtern	strengtern	ADJ
ajfa-10372	28	31	influencing	influencing	NOUN
ajfa-10372	28	32	of	of	ADP
ajfa-10372	28	33	enterprise	enterprise	NOUN
ajfa-10372	28	34	risk	risk	NOUN
ajfa-10372	28	35	management	management	NOUN
ajfa-10372	28	36	on	on	ADP
ajfa-10372	28	37	firm	firm	ADJ
ajfa-10372	28	38	performance	performance	NOUN
ajfa-10372	28	39	companies	company	NOUN
ajfa-10372	28	40	defend	defend	VERB
ajfa-10372	28	41	on	on	ADP
ajfa-10372	28	42	the	the	DET
ajfa-10372	28	43	companies	company	NOUN
ajfa-10372	28	44	and	and	CCONJ
ajfa-10372	28	45	environmental	environmental	ADJ
ajfa-10372	28	46	conditions	condition	NOUN
ajfa-10372	28	47	.	.	PUNCT
ajfa-10372	29	1	in	in	ADP
ajfa-10372	29	2	another	another	DET
ajfa-10372	29	3	persepective	persepective	NOUN
ajfa-10372	29	4	,	,	PUNCT
ajfa-10372	29	5	banks	bank	NOUN
ajfa-10372	29	6	should	should	AUX
ajfa-10372	29	7	also	also	ADV
ajfa-10372	29	8	focus	focus	VERB
ajfa-10372	29	9	on	on	ADP
ajfa-10372	29	10	mitigating	mitigate	VERB
ajfa-10372	29	11	credit	credit	NOUN
ajfa-10372	29	12	risk	risk	NOUN
ajfa-10372	29	13	as	as	ADP
ajfa-10372	29	14	inherent	inherent	ADJ
ajfa-10372	29	15	risk	risk	NOUN
ajfa-10372	29	16	in	in	ADP
ajfa-10372	29	17	their	their	PRON
ajfa-10372	29	18	business	business	NOUN
ajfa-10372	29	19	activities	activity	NOUN
ajfa-10372	29	20	through	through	ADP
ajfa-10372	29	21	implementation	implementation	NOUN
ajfa-10372	29	22	crm	crm	PROPN
ajfa-10372	29	23	.	.	PUNCT
ajfa-10372	30	1	bank	bank	PROPN
ajfa-10372	30	2	for	for	ADP
ajfa-10372	30	3	international	international	ADJ
ajfa-10372	30	4	settlements	settlement	NOUN
ajfa-10372	30	5	(	(	PUNCT
ajfa-10372	30	6	basel	basel	PROPN
ajfa-10372	30	7	committee	committee	PROPN
ajfa-10372	30	8	on	on	ADP
ajfa-10372	30	9	banking	banking	NOUN
ajfa-10372	30	10	supervision	supervision	NOUN
ajfa-10372	30	11	,	,	PUNCT
ajfa-10372	30	12	2000	2000	NUM
ajfa-10372	30	13	)	)	PUNCT
ajfa-10372	30	14	describes	describe	VERB
ajfa-10372	30	15	the	the	DET
ajfa-10372	30	16	credit	credit	NOUN
ajfa-10372	30	17	risk	risk	NOUN
ajfa-10372	30	18	as	as	ADP
ajfa-10372	30	19	a	a	DET
ajfa-10372	30	20	potential	potential	ADJ
ajfa-10372	30	21	lending	lending	NOUN
ajfa-10372	30	22	or	or	CCONJ
ajfa-10372	30	23	counter	counter	NOUN
ajfa-10372	30	24	party	party	NOUN
ajfa-10372	30	25	will	will	AUX
ajfa-10372	30	26	fail	fail	VERB
ajfa-10372	30	27	in	in	ADP
ajfa-10372	30	28	repayment	repayment	NOUN
ajfa-10372	30	29	obligations	obligation	NOUN
ajfa-10372	30	30	.	.	PUNCT
ajfa-10372	31	1	credit	credit	NOUN
ajfa-10372	31	2	risk	risk	NOUN
ajfa-10372	31	3	is	be	AUX
ajfa-10372	31	4	the	the	DET
ajfa-10372	31	5	greatest	great	ADJ
ajfa-10372	31	6	risk	risk	NOUN
ajfa-10372	31	7	asian	asian	ADJ
ajfa-10372	31	8	journal	journal	NOUN
ajfa-10372	31	9	of	of	ADP
ajfa-10372	31	10	finance	finance	PROPN
ajfa-10372	31	11	&	&	CCONJ
ajfa-10372	31	12	accounting	accounting	PROPN
ajfa-10372	31	13	issn	issn	PROPN
ajfa-10372	31	14	1946	1946	NUM
ajfa-10372	31	15	-	-	PUNCT
ajfa-10372	31	16	052x	052x	PROPN
ajfa-10372	31	17	2017	2017	NUM
ajfa-10372	31	18	,	,	PUNCT
ajfa-10372	31	19	vol	vol	NOUN
ajfa-10372	31	20	.	.	NOUN
ajfa-10372	31	21	9	9	NUM
ajfa-10372	31	22	,	,	PUNCT
ajfa-10372	31	23	no	no	INTJ
ajfa-10372	31	24	.	.	NOUN
ajfa-10372	31	25	1	1	NUM
ajfa-10372	31	26	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	31	27	37	37	NUM
ajfa-10372	31	28	faced	face	VERB
ajfa-10372	31	29	by	by	ADP
ajfa-10372	31	30	commercial	commercial	ADJ
ajfa-10372	31	31	banks	bank	NOUN
ajfa-10372	31	32	and	and	CCONJ
ajfa-10372	31	33	a	a	DET
ajfa-10372	31	34	major	major	ADJ
ajfa-10372	31	35	cause	cause	NOUN
ajfa-10372	31	36	of	of	ADP
ajfa-10372	31	37	failure	failure	NOUN
ajfa-10372	31	38	(	(	PUNCT
ajfa-10372	31	39	fraser	fraser	PROPN
ajfa-10372	31	40	&	&	CCONJ
ajfa-10372	31	41	kolari	kolari	PROPN
ajfa-10372	31	42	.	.	PROPN
ajfa-10372	32	1	2001	2001	NUM
ajfa-10372	32	2	;	;	PUNCT
ajfa-10372	32	3	angerer	angerer	NOUN
ajfa-10372	32	4	2004	2004	NUM
ajfa-10372	32	5	)	)	PUNCT
ajfa-10372	32	6	.	.	PUNCT
ajfa-10372	33	1	the	the	DET
ajfa-10372	33	2	effective	effective	ADJ
ajfa-10372	33	3	management	management	NOUN
ajfa-10372	33	4	of	of	ADP
ajfa-10372	33	5	credit	credit	NOUN
ajfa-10372	33	6	risk	risk	NOUN
ajfa-10372	33	7	is	be	AUX
ajfa-10372	33	8	a	a	DET
ajfa-10372	33	9	critical	critical	ADJ
ajfa-10372	33	10	component	component	NOUN
ajfa-10372	33	11	of	of	ADP
ajfa-10372	33	12	a	a	DET
ajfa-10372	33	13	comprehensive	comprehensive	ADJ
ajfa-10372	33	14	approach	approach	NOUN
ajfa-10372	33	15	to	to	ADP
ajfa-10372	33	16	risk	risk	NOUN
ajfa-10372	33	17	management	management	NOUN
ajfa-10372	33	18	and	and	CCONJ
ajfa-10372	33	19	essential	essential	ADJ
ajfa-10372	33	20	to	to	ADP
ajfa-10372	33	21	the	the	DET
ajfa-10372	33	22	long	long	ADJ
ajfa-10372	33	23	-	-	PUNCT
ajfa-10372	33	24	term	term	NOUN
ajfa-10372	33	25	success	success	NOUN
ajfa-10372	33	26	banks	bank	NOUN
ajfa-10372	33	27	.	.	PUNCT
ajfa-10372	34	1	al	al	PROPN
ajfa-10372	34	2	shatti	shatti	PROPN
ajfa-10372	34	3	(	(	PUNCT
ajfa-10372	34	4	2015	2015	NUM
ajfa-10372	34	5	)	)	PUNCT
ajfa-10372	34	6	found	find	VERB
ajfa-10372	34	7	that	that	DET
ajfa-10372	34	8	crm	crm	NOUN
ajfa-10372	34	9	which	which	PRON
ajfa-10372	34	10	proxied	proxie	VERB
ajfa-10372	34	11	by	by	ADP
ajfa-10372	34	12	non	non	ADJ
ajfa-10372	34	13	performing	perform	VERB
ajfa-10372	34	14	loan	loan	NOUN
ajfa-10372	34	15	ratio	ratio	NOUN
ajfa-10372	34	16	(	(	PUNCT
ajfa-10372	34	17	npl	npl	NOUN
ajfa-10372	34	18	)	)	PUNCT
ajfa-10372	34	19	positively	positively	ADV
ajfa-10372	34	20	effect	effect	NOUN
ajfa-10372	34	21	on	on	ADP
ajfa-10372	34	22	the	the	DET
ajfa-10372	34	23	performance	performance	NOUN
ajfa-10372	34	24	of	of	ADP
ajfa-10372	34	25	the	the	DET
ajfa-10372	34	26	jordan	jordan	PROPN
ajfa-10372	34	27	commercial.banks	commercial.bank	NOUN
ajfa-10372	34	28	in	in	ADP
ajfa-10372	34	29	contrast	contrast	NOUN
ajfa-10372	34	30	,	,	PUNCT
ajfa-10372	34	31	poudel	poudel	NOUN
ajfa-10372	34	32	(	(	PUNCT
ajfa-10372	34	33	2012	2012	NUM
ajfa-10372	34	34	reported	report	VERB
ajfa-10372	34	35	the	the	DET
ajfa-10372	34	36	negative	negative	ADJ
ajfa-10372	34	37	relationship	relationship	NOUN
ajfa-10372	34	38	between	between	ADP
ajfa-10372	34	39	crm	crm	PROPN
ajfa-10372	34	40	and	and	CCONJ
ajfa-10372	34	41	financial	financial	ADJ
ajfa-10372	34	42	performance	performance	NOUN
ajfa-10372	34	43	of	of	ADP
ajfa-10372	34	44	nepal	nepal	ADJ
ajfa-10372	34	45	commercial	commercial	ADJ
ajfa-10372	34	46	banks	bank	NOUN
ajfa-10372	34	47	.	.	PUNCT
ajfa-10372	35	1	ruth	ruth	PROPN
ajfa-10372	35	2	(	(	PUNCT
ajfa-10372	35	3	2013	2013	NUM
ajfa-10372	35	4	)	)	PUNCT
ajfa-10372	35	5	found	find	VERB
ajfa-10372	35	6	the	the	DET
ajfa-10372	35	7	negatively	negatively	ADV
ajfa-10372	35	8	relationship	relationship	NOUN
ajfa-10372	35	9	between	between	ADP
ajfa-10372	35	10	crm	crm	NOUN
ajfa-10372	35	11	and	and	CCONJ
ajfa-10372	35	12	firm	firm	ADJ
ajfa-10372	35	13	performance	performance	NOUN
ajfa-10372	35	14	,	,	PUNCT
ajfa-10372	35	15	and	and	CCONJ
ajfa-10372	35	16	independent	independent	PROPN
ajfa-10372	35	17	board	board	NOUN
ajfa-10372	35	18	moderate	moderate	VERB
ajfa-10372	35	19	that	that	DET
ajfa-10372	35	20	relationship	relationship	NOUN
ajfa-10372	35	21	.	.	PUNCT
ajfa-10372	36	1	abiola	abiola	PROPN
ajfa-10372	36	2	(	(	PUNCT
ajfa-10372	36	3	2014	2014	NUM
ajfa-10372	36	4	)	)	PUNCT
ajfa-10372	36	5	found	find	VERB
ajfa-10372	36	6	a	a	DET
ajfa-10372	36	7	positive	positive	ADJ
ajfa-10372	36	8	(	(	PUNCT
ajfa-10372	36	9	unusual	unusual	ADJ
ajfa-10372	36	10	)	)	PUNCT
ajfa-10372	36	11	relationship	relationship	NOUN
ajfa-10372	36	12	between	between	ADP
ajfa-10372	36	13	non	non	ADJ
ajfa-10372	36	14	–	–	PUNCT
ajfa-10372	36	15	performing	perform	VERB
ajfa-10372	36	16	loans	loan	NOUN
ajfa-10372	36	17	(	(	PUNCT
ajfa-10372	36	18	npl	npl	NOUN
ajfa-10372	36	19	)	)	PUNCT
ajfa-10372	36	20	and	and	CCONJ
ajfa-10372	36	21	bank	bank	NOUN
ajfa-10372	36	22	’s	’s	PART
ajfa-10372	36	23	profitability	profitability	NOUN
ajfa-10372	36	24	.	.	PUNCT
ajfa-10372	37	1	its	its	PRON
ajfa-10372	37	2	means	mean	VERB
ajfa-10372	37	3	the	the	DET
ajfa-10372	37	4	better	well	ADJ
ajfa-10372	37	5	credit	credit	NOUN
ajfa-10372	37	6	risk	risk	NOUN
ajfa-10372	37	7	management	management	NOUN
ajfa-10372	37	8	will	will	AUX
ajfa-10372	37	9	be	be	AUX
ajfa-10372	37	10	followed	follow	VERB
ajfa-10372	37	11	by	by	ADP
ajfa-10372	37	12	lower	low	ADJ
ajfa-10372	37	13	bank	bank	NOUN
ajfa-10372	37	14	performance	performance	NOUN
ajfa-10372	37	15	.	.	PUNCT
ajfa-10372	38	1	adeusi	adeusi	PROPN
ajfa-10372	38	2	,	,	PUNCT
ajfa-10372	38	3	akeke	akeke	NOUN
ajfa-10372	38	4	,	,	PUNCT
ajfa-10372	38	5	adebisi	adebisi	ADJ
ajfa-10372	38	6	and	and	CCONJ
ajfa-10372	38	7	oladunjoye	oladunjoye	NOUN
ajfa-10372	38	8	(	(	PUNCT
ajfa-10372	38	9	2013	2013	NUM
ajfa-10372	38	10	)	)	PUNCT
ajfa-10372	38	11	concluded	conclude	VERB
ajfa-10372	38	12	that	that	SCONJ
ajfa-10372	38	13	npl	npl	PROPN
ajfa-10372	38	14	is	be	AUX
ajfa-10372	38	15	not	not	PART
ajfa-10372	38	16	effected	effect	VERB
ajfa-10372	38	17	on	on	ADP
ajfa-10372	38	18	banks	bank	NOUN
ajfa-10372	38	19	performance	performance	NOUN
ajfa-10372	38	20	.	.	PUNCT
ajfa-10372	39	1	fan	fan	PROPN
ajfa-10372	39	2	and	and	CCONJ
ajfa-10372	39	3	yijun	yijun	PROPN
ajfa-10372	39	4	(	(	PUNCT
ajfa-10372	39	5	2014	2014	NUM
ajfa-10372	39	6	)	)	PUNCT
ajfa-10372	39	7	found	find	VERB
ajfa-10372	39	8	that	that	SCONJ
ajfa-10372	39	9	there	there	PRON
ajfa-10372	39	10	is	be	VERB
ajfa-10372	39	11	a	a	DET
ajfa-10372	39	12	negative	negative	ADJ
ajfa-10372	39	13	relationship	relationship	NOUN
ajfa-10372	39	14	between	between	ADP
ajfa-10372	39	15	npl	npl	PROPN
ajfa-10372	39	16	and	and	CCONJ
ajfa-10372	39	17	roe	roe	PROPN
ajfa-10372	39	18	and	and	CCONJ
ajfa-10372	39	19	between	between	ADP
ajfa-10372	39	20	npl	npl	PROPN
ajfa-10372	39	21	and	and	CCONJ
ajfa-10372	39	22	roa	roa	PROPN
ajfa-10372	39	23	.	.	PUNCT
ajfa-10372	40	1	however	however	ADV
ajfa-10372	40	2	,	,	PUNCT
ajfa-10372	40	3	the	the	DET
ajfa-10372	40	4	findings	finding	NOUN
ajfa-10372	40	5	on	on	ADP
ajfa-10372	40	6	year	year	NOUN
ajfa-10372	40	7	by	by	ADP
ajfa-10372	40	8	year	year	NOUN
ajfa-10372	40	9	analysis	analysis	NOUN
ajfa-10372	40	10	demonstrate	demonstrate	VERB
ajfa-10372	40	11	a	a	DET
ajfa-10372	40	12	fluctuating	fluctuate	VERB
ajfa-10372	40	13	relationship	relationship	NOUN
ajfa-10372	40	14	between	between	ADP
ajfa-10372	40	15	those	those	DET
ajfa-10372	40	16	variables	variable	NOUN
ajfa-10372	40	17	dependent	dependent	ADJ
ajfa-10372	40	18	on	on	ADP
ajfa-10372	40	19	the	the	DET
ajfa-10372	40	20	contigency	contigency	NOUN
ajfa-10372	40	21	factors	factor	NOUN
ajfa-10372	40	22	such	such	ADJ
ajfa-10372	40	23	economic	economic	ADJ
ajfa-10372	40	24	crisis.kurawa	crisis.kurawa	NOUN
ajfa-10372	40	25	and	and	CCONJ
ajfa-10372	40	26	garba	garba	PROPN
ajfa-10372	40	27	(	(	PUNCT
ajfa-10372	40	28	2014	2014	NUM
ajfa-10372	40	29	)	)	PUNCT
ajfa-10372	40	30	provide	provide	VERB
ajfa-10372	40	31	additional	additional	ADJ
ajfa-10372	40	32	evidence	evidence	NOUN
ajfa-10372	40	33	on	on	ADP
ajfa-10372	40	34	a	a	DET
ajfa-10372	40	35	positive	positive	ADJ
ajfa-10372	40	36	relationship	relationship	NOUN
ajfa-10372	40	37	between	between	ADP
ajfa-10372	40	38	npl	npl	PROPN
ajfa-10372	40	39	and	and	CCONJ
ajfa-10372	40	40	roa	roa	PROPN
ajfa-10372	40	41	poudel	poudel	PROPN
ajfa-10372	40	42	(	(	PUNCT
ajfa-10372	40	43	2012	2012	NUM
ajfa-10372	40	44	)	)	PUNCT
ajfa-10372	40	45	found	find	VERB
ajfa-10372	40	46	credit	credit	NOUN
ajfa-10372	40	47	risk	risk	NOUN
ajfa-10372	40	48	management	management	NOUN
ajfa-10372	40	49	indicators	indicator	NOUN
ajfa-10372	40	50	including	include	VERB
ajfa-10372	40	51	npl	npl	PROPN
ajfa-10372	40	52	negatively	negatively	ADV
ajfa-10372	40	53	affected	affect	VERB
ajfa-10372	40	54	banks	bank	NOUN
ajfa-10372	40	55	’	'	PUNCT
ajfa-10372	40	56	financial	financial	ADJ
ajfa-10372	40	57	performance	performance	NOUN
ajfa-10372	40	58	.	.	PUNCT
ajfa-10372	41	1	ogboi	ogboi	NOUN
ajfa-10372	41	2	and	and	CCONJ
ajfa-10372	41	3	unuafe	unuafe	ADJ
ajfa-10372	41	4	(	(	PUNCT
ajfa-10372	41	5	2013	2013	NUM
ajfa-10372	41	6	)	)	PUNCT
ajfa-10372	41	7	found	find	VERB
ajfa-10372	41	8	sound	sound	ADJ
ajfa-10372	41	9	credit	credit	NOUN
ajfa-10372	41	10	risk	risk	NOUN
ajfa-10372	41	11	management	management	NOUN
ajfa-10372	41	12	that	that	PRON
ajfa-10372	41	13	measured	measure	VERB
ajfa-10372	41	14	by	by	ADP
ajfa-10372	41	15	npl	npl	PROPN
ajfa-10372	41	16	is	be	AUX
ajfa-10372	41	17	not	not	PART
ajfa-10372	41	18	affected	affect	VERB
ajfa-10372	41	19	on	on	ADP
ajfa-10372	41	20	bank	bank	NOUN
ajfa-10372	41	21	’s	’s	PART
ajfa-10372	41	22	financial	financial	ADJ
ajfa-10372	41	23	performance	performance	NOUN
ajfa-10372	41	24	.	.	PUNCT
ajfa-10372	42	1	however	however	ADV
ajfa-10372	42	2	,	,	PUNCT
ajfa-10372	42	3	according	accord	VERB
ajfa-10372	42	4	to	to	ADP
ajfa-10372	42	5	the	the	DET
ajfa-10372	42	6	contingency	contingency	NOUN
ajfa-10372	42	7	theory	theory	NOUN
ajfa-10372	42	8	,	,	PUNCT
ajfa-10372	42	9	the	the	DET
ajfa-10372	42	10	organization	organization	NOUN
ajfa-10372	42	11	's	's	PART
ajfa-10372	42	12	performance	performance	NOUN
ajfa-10372	42	13	is	be	AUX
ajfa-10372	42	14	a	a	DET
ajfa-10372	42	15	consequence	consequence	NOUN
ajfa-10372	42	16	of	of	ADP
ajfa-10372	42	17	external	external	ADJ
ajfa-10372	42	18	factors	factor	NOUN
ajfa-10372	42	19	such	such	ADJ
ajfa-10372	42	20	as	as	ADP
ajfa-10372	42	21	environmental	environmental	ADJ
ajfa-10372	42	22	,	,	PUNCT
ajfa-10372	42	23	organizational	organizational	ADJ
ajfa-10372	42	24	structure	structure	NOUN
ajfa-10372	42	25	,	,	PUNCT
ajfa-10372	42	26	corporate	corporate	ADJ
ajfa-10372	42	27	culture	culture	NOUN
ajfa-10372	42	28	,	,	PUNCT
ajfa-10372	42	29	and	and	CCONJ
ajfa-10372	42	30	technological	technological	ADJ
ajfa-10372	42	31	factors	factor	NOUN
ajfa-10372	42	32	.	.	PUNCT
ajfa-10372	43	1	moreover	moreover	ADV
ajfa-10372	43	2	,	,	PUNCT
ajfa-10372	43	3	contingency	contingency	NOUN
ajfa-10372	43	4	theory	theory	NOUN
ajfa-10372	43	5	states	state	VERB
ajfa-10372	43	6	that	that	SCONJ
ajfa-10372	43	7	organization	organization	NOUN
ajfa-10372	43	8	must	must	AUX
ajfa-10372	43	9	adapt	adapt	VERB
ajfa-10372	43	10	a	a	DET
ajfa-10372	43	11	variety	variety	NOUN
ajfa-10372	43	12	of	of	ADP
ajfa-10372	43	13	contingent	contingent	ADJ
ajfa-10372	43	14	factors	factor	NOUN
ajfa-10372	43	15	,	,	PUNCT
ajfa-10372	43	16	such	such	ADJ
ajfa-10372	43	17	as	as	ADP
ajfa-10372	43	18	organizational	organizational	ADJ
ajfa-10372	43	19	structure	structure	NOUN
ajfa-10372	43	20	,	,	PUNCT
ajfa-10372	43	21	environment	environment	NOUN
ajfa-10372	43	22	,	,	PUNCT
ajfa-10372	43	23	organizational	organizational	ADJ
ajfa-10372	43	24	size	size	NOUN
ajfa-10372	43	25	,	,	PUNCT
ajfa-10372	43	26	and	and	CCONJ
ajfa-10372	43	27	business	business	NOUN
ajfa-10372	43	28	strategy	strategy	NOUN
ajfa-10372	43	29	in	in	ADP
ajfa-10372	43	30	achieving	achieve	VERB
ajfa-10372	43	31	higher	high	ADJ
ajfa-10372	43	32	performance	performance	NOUN
ajfa-10372	43	33	(	(	PUNCT
ajfa-10372	43	34	lawrence	lawrence	PROPN
ajfa-10372	43	35	&	&	CCONJ
ajfa-10372	43	36	lorsch	lorsch	PROPN
ajfa-10372	43	37	,	,	PUNCT
ajfa-10372	43	38	1967	1967	NUM
ajfa-10372	43	39	)	)	PUNCT
ajfa-10372	43	40	.	.	PUNCT
ajfa-10372	44	1	meanwhile	meanwhile	ADV
ajfa-10372	44	2	,	,	PUNCT
ajfa-10372	44	3	otley	otley	NOUN
ajfa-10372	44	4	(	(	PUNCT
ajfa-10372	44	5	1980	1980	NUM
ajfa-10372	44	6	)	)	PUNCT
ajfa-10372	44	7	conclude	conclude	VERB
ajfa-10372	44	8	that	that	SCONJ
ajfa-10372	44	9	the	the	DET
ajfa-10372	44	10	stronger	strong	ADJ
ajfa-10372	44	11	relationship	relationship	NOUN
ajfa-10372	44	12	between	between	ADP
ajfa-10372	44	13	erm	erm	PROPN
ajfa-10372	44	14	and	and	CCONJ
ajfa-10372	44	15	firm	firm	ADJ
ajfa-10372	44	16	performance	performance	NOUN
ajfa-10372	44	17	dependent	dependent	ADJ
ajfa-10372	44	18	on	on	ADP
ajfa-10372	44	19	firm	firm	ADJ
ajfa-10372	44	20	contextual	contextual	ADJ
ajfa-10372	44	21	factors	factor	NOUN
ajfa-10372	44	22	.	.	PUNCT
ajfa-10372	45	1	therefore	therefore	ADV
ajfa-10372	45	2	,	,	PUNCT
ajfa-10372	45	3	contingency	contingency	NOUN
ajfa-10372	45	4	theory	theory	NOUN
ajfa-10372	45	5	plays	play	VERB
ajfa-10372	45	6	a	a	DET
ajfa-10372	45	7	very	very	ADV
ajfa-10372	45	8	important	important	ADJ
ajfa-10372	45	9	role	role	NOUN
ajfa-10372	45	10	in	in	ADP
ajfa-10372	45	11	explaining	explain	VERB
ajfa-10372	45	12	what	what	PRON
ajfa-10372	45	13	factors	factor	NOUN
ajfa-10372	45	14	are	be	AUX
ajfa-10372	45	15	contributing	contribute	VERB
ajfa-10372	45	16	to	to	ADP
ajfa-10372	45	17	firm	firm	ADJ
ajfa-10372	45	18	performance	performance	NOUN
ajfa-10372	45	19	.	.	PUNCT
ajfa-10372	46	1	in	in	ADP
ajfa-10372	46	2	context	context	NOUN
ajfa-10372	46	3	of	of	ADP
ajfa-10372	46	4	risk	risk	NOUN
ajfa-10372	46	5	management	management	NOUN
ajfa-10372	46	6	-	-	PUNCT
ajfa-10372	46	7	firm	firm	NOUN
ajfa-10372	46	8	performance	performance	NOUN
ajfa-10372	46	9	relationship	relationship	NOUN
ajfa-10372	46	10	,	,	PUNCT
ajfa-10372	46	11	contingency	contingency	NOUN
ajfa-10372	46	12	factors	factor	NOUN
ajfa-10372	46	13	need	need	VERB
ajfa-10372	46	14	to	to	PART
ajfa-10372	46	15	be	be	AUX
ajfa-10372	46	16	taken	take	VERB
ajfa-10372	46	17	into	into	ADP
ajfa-10372	46	18	account	account	NOUN
ajfa-10372	46	19	are	be	AUX
ajfa-10372	46	20	:	:	PUNCT
ajfa-10372	46	21	(	(	PUNCT
ajfa-10372	46	22	1	1	X
ajfa-10372	46	23	)	)	PUNCT
ajfa-10372	46	24	the	the	DET
ajfa-10372	46	25	environment	environment	NOUN
ajfa-10372	46	26	uncertainty	uncertainty	NOUN
ajfa-10372	46	27	(	(	PUNCT
ajfa-10372	46	28	tjahjadi	tjahjadi	NOUN
ajfa-10372	46	29	,	,	PUNCT
ajfa-10372	46	30	2011	2011	NUM
ajfa-10372	46	31	)	)	PUNCT
ajfa-10372	46	32	,	,	PUNCT
ajfa-10372	46	33	(	(	PUNCT
ajfa-10372	46	34	2	2	X
ajfa-10372	46	35	)	)	PUNCT
ajfa-10372	46	36	complexity	complexity	NOUN
ajfa-10372	46	37	(	(	PUNCT
ajfa-10372	46	38	husaini	husaini	NOUN
ajfa-10372	46	39	,	,	PUNCT
ajfa-10372	46	40	et	et	NOUN
ajfa-10372	46	41	.	.	PUNCT
ajfa-10372	47	1	al	al	PROPN
ajfa-10372	47	2	.	.	PROPN
ajfa-10372	47	3	2013	2013	NUM
ajfa-10372	47	4	)	)	PUNCT
ajfa-10372	47	5	,	,	PUNCT
ajfa-10372	47	6	(	(	PUNCT
ajfa-10372	47	7	3	3	X
ajfa-10372	47	8	)	)	PUNCT
ajfa-10372	47	9	firm	firm	ADJ
ajfa-10372	47	10	size	size	NOUN
ajfa-10372	47	11	(	(	PUNCT
ajfa-10372	47	12	husaini	husaini	X
ajfa-10372	47	13	et	et	PROPN
ajfa-10372	47	14	al	al	PROPN
ajfa-10372	47	15	.	.	PROPN
ajfa-10372	47	16	2013	2013	NUM
ajfa-10372	47	17	)	)	PUNCT
ajfa-10372	47	18	,	,	PUNCT
ajfa-10372	47	19	and	and	CCONJ
ajfa-10372	47	20	independent	independent	ADJ
ajfa-10372	47	21	board	board	NOUN
ajfa-10372	47	22	monitoring	monitoring	NOUN
ajfa-10372	47	23	(	(	PUNCT
ajfa-10372	47	24	beasley	beasley	PROPN
ajfa-10372	47	25	,	,	PUNCT
ajfa-10372	47	26	et.al	et.al	PROPN
ajfa-10372	47	27	,	,	PUNCT
ajfa-10372	47	28	2005	2005	NUM
ajfa-10372	47	29	)	)	PUNCT
ajfa-10372	47	30	.	.	PUNCT
ajfa-10372	48	1	so	so	ADV
ajfa-10372	48	2	the	the	DET
ajfa-10372	48	3	purpose	purpose	NOUN
ajfa-10372	48	4	of	of	ADP
ajfa-10372	48	5	this	this	DET
ajfa-10372	48	6	study	study	NOUN
ajfa-10372	48	7	is	be	AUX
ajfa-10372	48	8	to	to	PART
ajfa-10372	48	9	investigate	investigate	VERB
ajfa-10372	48	10	the	the	DET
ajfa-10372	48	11	moderating	moderate	VERB
ajfa-10372	48	12	role	role	NOUN
ajfa-10372	48	13	of	of	ADP
ajfa-10372	48	14	contengency	contengency	NOUN
ajfa-10372	48	15	(	(	PUNCT
ajfa-10372	48	16	firm	firm	ADJ
ajfa-10372	48	17	specific	specific	ADJ
ajfa-10372	48	18	)	)	PUNCT
ajfa-10372	48	19	factors	factor	NOUN
ajfa-10372	48	20	on	on	ADP
ajfa-10372	48	21	the	the	DET
ajfa-10372	48	22	influence	influence	NOUN
ajfa-10372	48	23	of	of	ADP
ajfa-10372	48	24	erm	erm	PROPN
ajfa-10372	48	25	and	and	CCONJ
ajfa-10372	48	26	crm	crm	PROPN
ajfa-10372	48	27	on	on	ADP
ajfa-10372	48	28	indonesian	indonesian	PROPN
ajfa-10372	48	29	bank	bank	PROPN
ajfa-10372	48	30	/	/	SYM
ajfa-10372	48	31	s	s	PART
ajfa-10372	48	32	performance	performance	NOUN
ajfa-10372	48	33	.	.	PUNCT
ajfa-10372	49	1	2	2	X
ajfa-10372	49	2	.	.	X
ajfa-10372	49	3	literature	literature	NOUN
ajfa-10372	49	4	review	review	PROPN
ajfa-10372	49	5	and	and	CCONJ
ajfa-10372	49	6	hypothesis	hypothesis	NOUN
ajfa-10372	49	7	development	development	NOUN
ajfa-10372	49	8	2.1	2.1	NUM
ajfa-10372	49	9	erm	erm	NOUN
ajfa-10372	49	10	and	and	CCONJ
ajfa-10372	49	11	bank	bank	NOUN
ajfa-10372	49	12	performance	performance	NOUN
ajfa-10372	49	13	coso	coso	NOUN
ajfa-10372	49	14	(	(	PUNCT
ajfa-10372	49	15	2004	2004	NUM
ajfa-10372	49	16	)	)	PUNCT
ajfa-10372	49	17	defines	define	VERB
ajfa-10372	49	18	erm	erm	INTJ
ajfa-10372	49	19	as	as	ADP
ajfa-10372	49	20	“	"	PUNCT
ajfa-10372	49	21	a	a	DET
ajfa-10372	49	22	process	process	NOUN
ajfa-10372	49	23	,	,	PUNCT
ajfa-10372	49	24	affected	affect	VERB
ajfa-10372	49	25	by	by	ADP
ajfa-10372	49	26	an	an	DET
ajfa-10372	49	27	entity	entity	NOUN
ajfa-10372	49	28	’s	’s	PART
ajfa-10372	49	29	board	board	NOUN
ajfa-10372	49	30	of	of	ADP
ajfa-10372	49	31	directors	director	NOUN
ajfa-10372	49	32	,	,	PUNCT
ajfa-10372	49	33	management	management	NOUN
ajfa-10372	49	34	and	and	CCONJ
ajfa-10372	49	35	other	other	ADJ
ajfa-10372	49	36	personnel	personnel	NOUN
ajfa-10372	49	37	,	,	PUNCT
ajfa-10372	49	38	applied	apply	VERB
ajfa-10372	49	39	in	in	ADP
ajfa-10372	49	40	strategy	strategy	NOUN
ajfa-10372	49	41	setting	setting	NOUN
ajfa-10372	49	42	and	and	CCONJ
ajfa-10372	49	43	across	across	ADP
ajfa-10372	49	44	the	the	DET
ajfa-10372	49	45	enterprise	enterprise	NOUN
ajfa-10372	49	46	,	,	PUNCT
ajfa-10372	49	47	designed	design	VERB
ajfa-10372	49	48	to	to	PART
ajfa-10372	49	49	identify	identify	VERB
ajfa-10372	49	50	potential	potential	ADJ
ajfa-10372	49	51	events	event	NOUN
ajfa-10372	49	52	that	that	PRON
ajfa-10372	49	53	may	may	AUX
ajfa-10372	49	54	affect	affect	VERB
ajfa-10372	49	55	the	the	DET
ajfa-10372	49	56	entity	entity	NOUN
ajfa-10372	49	57	,	,	PUNCT
ajfa-10372	49	58	and	and	CCONJ
ajfa-10372	49	59	manage	manage	VERB
ajfa-10372	49	60	risk	risk	NOUN
ajfa-10372	49	61	to	to	PART
ajfa-10372	49	62	be	be	AUX
ajfa-10372	49	63	within	within	ADP
ajfa-10372	49	64	its	its	PRON
ajfa-10372	49	65	risk	risk	NOUN
ajfa-10372	49	66	appetite	appetite	NOUN
ajfa-10372	49	67	,	,	PUNCT
ajfa-10372	49	68	to	to	PART
ajfa-10372	49	69	provide	provide	VERB
ajfa-10372	49	70	reasonable	reasonable	ADJ
ajfa-10372	49	71	assurance	assurance	NOUN
ajfa-10372	49	72	regarding	regard	VERB
ajfa-10372	49	73	the	the	DET
ajfa-10372	49	74	achievement	achievement	NOUN
ajfa-10372	49	75	of	of	ADP
ajfa-10372	49	76	entity	entity	NOUN
ajfa-10372	49	77	asian	asian	ADJ
ajfa-10372	49	78	journal	journal	NOUN
ajfa-10372	49	79	of	of	ADP
ajfa-10372	49	80	finance	finance	PROPN
ajfa-10372	49	81	&	&	CCONJ
ajfa-10372	49	82	accounting	accounting	PROPN
ajfa-10372	49	83	issn	issn	PROPN
ajfa-10372	49	84	1946	1946	NUM
ajfa-10372	49	85	-	-	PUNCT
ajfa-10372	49	86	052x	052x	PROPN
ajfa-10372	49	87	2017	2017	NUM
ajfa-10372	49	88	,	,	PUNCT
ajfa-10372	49	89	vol	vol	NOUN
ajfa-10372	49	90	.	.	NOUN
ajfa-10372	49	91	9	9	NUM
ajfa-10372	49	92	,	,	PUNCT
ajfa-10372	49	93	no	no	INTJ
ajfa-10372	49	94	.	.	NOUN
ajfa-10372	49	95	1	1	NUM
ajfa-10372	49	96	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	49	97	38	38	NUM
ajfa-10372	49	98	objectives	objective	NOUN
ajfa-10372	49	99	.	.	PUNCT
ajfa-10372	49	100	”	"	PUNCT
ajfa-10372	50	1	while	while	SCONJ
ajfa-10372	50	2	,	,	PUNCT
ajfa-10372	50	3	the	the	DET
ajfa-10372	50	4	casuality	casuality	NOUN
ajfa-10372	50	5	actuarial	actuarial	ADJ
ajfa-10372	50	6	society	society	NOUN
ajfa-10372	50	7	(	(	PUNCT
ajfa-10372	50	8	cas	cas	PROPN
ajfa-10372	50	9	)	)	PUNCT
ajfa-10372	50	10	defines	define	VERB
ajfa-10372	50	11	erm	erm	PROPN
ajfa-10372	50	12	process	process	NOUN
ajfa-10372	50	13	of	of	ADP
ajfa-10372	50	14	assessing	assess	VERB
ajfa-10372	50	15	,	,	PUNCT
ajfa-10372	50	16	controlling	controlling	NOUN
ajfa-10372	50	17	,	,	PUNCT
ajfa-10372	50	18	financial	financial	ADJ
ajfa-10372	50	19	exploitation	exploitation	NOUN
ajfa-10372	50	20	,	,	PUNCT
ajfa-10372	50	21	and	and	CCONJ
ajfa-10372	50	22	monitoring	monitor	VERB
ajfa-10372	50	23	risks	risk	NOUN
ajfa-10372	50	24	from	from	ADP
ajfa-10372	50	25	various	various	ADJ
ajfa-10372	50	26	sources	source	NOUN
ajfa-10372	50	27	which	which	PRON
ajfa-10372	50	28	aims	aim	VERB
ajfa-10372	50	29	to	to	PART
ajfa-10372	50	30	increase	increase	VERB
ajfa-10372	50	31	the	the	DET
ajfa-10372	50	32	short	short	ADJ
ajfa-10372	50	33	term	term	NOUN
ajfa-10372	50	34	and	and	CCONJ
ajfa-10372	50	35	long	long	ADJ
ajfa-10372	50	36	termfirm	termfirm	NOUN
ajfa-10372	50	37	value	value	NOUN
ajfa-10372	50	38	for	for	ADP
ajfa-10372	50	39	all	all	DET
ajfa-10372	50	40	stakeholders	stakeholder	NOUN
ajfa-10372	50	41	.	.	PUNCT
ajfa-10372	51	1	erm	erm	PROPN
ajfa-10372	51	2	encompasses	encompass	VERB
ajfa-10372	51	3	aligning	align	VERB
ajfa-10372	51	4	risk	risk	NOUN
ajfa-10372	51	5	appetite	appetite	NOUN
ajfa-10372	51	6	and	and	CCONJ
ajfa-10372	51	7	strategy	strategy	NOUN
ajfa-10372	51	8	,	,	PUNCT
ajfa-10372	51	9	enhancing	enhance	VERB
ajfa-10372	51	10	risk	risk	NOUN
ajfa-10372	51	11	response	response	NOUN
ajfa-10372	51	12	decisions	decision	NOUN
ajfa-10372	51	13	,	,	PUNCT
ajfa-10372	51	14	reducing	reduce	VERB
ajfa-10372	51	15	operational	operational	ADJ
ajfa-10372	51	16	surprises	surprise	NOUN
ajfa-10372	51	17	and	and	CCONJ
ajfa-10372	51	18	losses	loss	NOUN
ajfa-10372	51	19	,	,	PUNCT
ajfa-10372	51	20	identifying	identify	VERB
ajfa-10372	51	21	and	and	CCONJ
ajfa-10372	51	22	managing	manage	VERB
ajfa-10372	51	23	multiple	multiple	ADJ
ajfa-10372	51	24	and	and	CCONJ
ajfa-10372	51	25	cross	cross	ADJ
ajfa-10372	51	26	-	-	ADJ
ajfa-10372	51	27	enterprise	enterprise	ADJ
ajfa-10372	51	28	risks	risk	NOUN
ajfa-10372	51	29	,	,	PUNCT
ajfa-10372	51	30	seizing	seize	VERB
ajfa-10372	51	31	opportunities	opportunity	NOUN
ajfa-10372	51	32	,	,	PUNCT
ajfa-10372	51	33	and	and	CCONJ
ajfa-10372	51	34	improving	improve	VERB
ajfa-10372	51	35	deployment	deployment	NOUN
ajfa-10372	51	36	of	of	ADP
ajfa-10372	51	37	capital	capital	NOUN
ajfa-10372	51	38	(	(	PUNCT
ajfa-10372	51	39	beasley	beasley	PROPN
ajfa-10372	51	40	,	,	PUNCT
ajfa-10372	51	41	et	et	PROPN
ajfa-10372	51	42	al	al	PROPN
ajfa-10372	51	43	.	.	PROPN
ajfa-10372	51	44	,	,	PUNCT
ajfa-10372	51	45	2005	2005	NUM
ajfa-10372	51	46	)	)	PUNCT
ajfa-10372	51	47	.	.	PUNCT
ajfa-10372	52	1	coso	coso	PROPN
ajfa-10372	52	2	(	(	PUNCT
ajfa-10372	52	3	2004	2004	NUM
ajfa-10372	52	4	)	)	PUNCT
ajfa-10372	52	5	,	,	PUNCT
ajfa-10372	52	6	explains	explain	VERB
ajfa-10372	52	7	that	that	SCONJ
ajfa-10372	52	8	the	the	DET
ajfa-10372	52	9	effectiveness	effectiveness	NOUN
ajfa-10372	52	10	of	of	ADP
ajfa-10372	52	11	an	an	DET
ajfa-10372	52	12	organization	organization	NOUN
ajfa-10372	52	13	's	's	PART
ajfa-10372	52	14	erm	erm	NOUN
ajfa-10372	52	15	should	should	AUX
ajfa-10372	52	16	be	be	AUX
ajfa-10372	52	17	determined	determine	VERB
ajfa-10372	52	18	based	base	VERB
ajfa-10372	52	19	on	on	ADP
ajfa-10372	52	20	the	the	DET
ajfa-10372	52	21	achievement	achievement	NOUN
ajfa-10372	52	22	of	of	ADP
ajfa-10372	52	23	four	four	NUM
ajfa-10372	52	24	objectives	objective	NOUN
ajfa-10372	52	25	erm	erm	VERB
ajfa-10372	52	26	ie	ie	ADP
ajfa-10372	52	27	strategy	strategy	NOUN
ajfa-10372	52	28	,	,	PUNCT
ajfa-10372	52	29	operations	operation	NOUN
ajfa-10372	52	30	,	,	PUNCT
ajfa-10372	52	31	compliance	compliance	NOUN
ajfa-10372	52	32	,	,	PUNCT
ajfa-10372	52	33	and	and	CCONJ
ajfa-10372	52	34	reporting	reporting	NOUN
ajfa-10372	52	35	.	.	PUNCT
ajfa-10372	53	1	some	some	DET
ajfa-10372	53	2	studies	study	NOUN
ajfa-10372	53	3	using	use	VERB
ajfa-10372	53	4	those	those	DET
ajfa-10372	53	5	objective	objective	NOUN
ajfa-10372	53	6	as	as	ADP
ajfa-10372	53	7	conprehensive	conprehensive	ADJ
ajfa-10372	53	8	proxies	proxy	NOUN
ajfa-10372	53	9	for	for	ADP
ajfa-10372	53	10	measuring	measure	VERB
ajfa-10372	53	11	implementation	implementation	NOUN
ajfa-10372	53	12	of	of	ADP
ajfa-10372	53	13	erm	erm	PROPN
ajfa-10372	53	14	(	(	PUNCT
ajfa-10372	53	15	for	for	ADP
ajfa-10372	53	16	example	example	NOUN
ajfa-10372	53	17	see	see	VERB
ajfa-10372	53	18	gordon	gordon	PROPN
ajfa-10372	53	19	et	et	PROPN
ajfa-10372	53	20	al	al	PROPN
ajfa-10372	53	21	,	,	PUNCT
ajfa-10372	53	22	2009	2009	NUM
ajfa-10372	53	23	)	)	PUNCT
ajfa-10372	53	24	barton	barton	PROPN
ajfa-10372	53	25	et	et	PROPN
ajfa-10372	53	26	al	al	PROPN
ajfa-10372	53	27	(	(	PUNCT
ajfa-10372	53	28	2002	2002	NUM
ajfa-10372	53	29	)	)	PUNCT
ajfa-10372	53	30	,	,	PUNCT
ajfa-10372	53	31	lam	lam	PROPN
ajfa-10372	53	32	(	(	PUNCT
ajfa-10372	53	33	2002	2002	NUM
ajfa-10372	53	34	,	,	PUNCT
ajfa-10372	53	35	liebenberg	liebenberg	ADV
ajfa-10372	53	36	,	,	PUNCT
ajfa-10372	53	37	(	(	PUNCT
ajfa-10372	53	38	2003	2003	NUM
ajfa-10372	53	39	)	)	PUNCT
ajfa-10372	53	40	proved	prove	VERB
ajfa-10372	53	41	that	that	SCONJ
ajfa-10372	53	42	erm	erm	PROPN
ajfa-10372	53	43	implementation	implementation	NOUN
ajfa-10372	53	44	can	can	AUX
ajfa-10372	53	45	improve	improve	VERB
ajfa-10372	53	46	the	the	DET
ajfa-10372	53	47	performance	performance	NOUN
ajfa-10372	53	48	of	of	ADP
ajfa-10372	53	49	the	the	DET
ajfa-10372	53	50	company	company	NOUN
ajfa-10372	53	51	.	.	PUNCT
ajfa-10372	54	1	miccolis	miccolis	PROPN
ajfa-10372	54	2	and	and	CCONJ
ajfa-10372	54	3	shah	shah	PROPN
ajfa-10372	54	4	(	(	PUNCT
ajfa-10372	54	5	2000	2000	NUM
ajfa-10372	54	6	)	)	PUNCT
ajfa-10372	54	7	,	,	PUNCT
ajfa-10372	54	8	lam	lam	PROPN
ajfa-10372	54	9	(	(	PUNCT
ajfa-10372	54	10	2001	2001	NUM
ajfa-10372	54	11	)	)	PUNCT
ajfa-10372	54	12	,	,	PUNCT
ajfa-10372	54	13	and	and	CCONJ
ajfa-10372	54	14	meulbroek	meulbroek	PROPN
ajfa-10372	54	15	(	(	PUNCT
ajfa-10372	54	16	2002	2002	NUM
ajfa-10372	54	17	)	)	PUNCT
ajfa-10372	54	18	highlighted	highlight	VERB
ajfa-10372	54	19	that	that	SCONJ
ajfa-10372	54	20	erm	erm	PROPN
ajfa-10372	54	21	can	can	AUX
ajfa-10372	54	22	reduce	reduce	VERB
ajfa-10372	54	23	the	the	DET
ajfa-10372	54	24	volatility	volatility	NOUN
ajfa-10372	54	25	of	of	ADP
ajfa-10372	54	26	stock	stock	NOUN
ajfa-10372	54	27	prices	price	NOUN
ajfa-10372	54	28	,	,	PUNCT
ajfa-10372	54	29	reduced	reduce	VERB
ajfa-10372	54	30	capital	capital	NOUN
ajfa-10372	54	31	costs	cost	NOUN
ajfa-10372	54	32	,	,	PUNCT
ajfa-10372	54	33	increase	increase	VERB
ajfa-10372	54	34	efficiency	efficiency	NOUN
ajfa-10372	54	35	,	,	PUNCT
ajfa-10372	54	36	in	in	ADP
ajfa-10372	54	37	context	context	NOUN
ajfa-10372	54	38	of	of	ADP
ajfa-10372	54	39	indonesia	indonesia	PROPN
ajfa-10372	54	40	rafika	rafika	PROPN
ajfa-10372	54	41	(	(	PUNCT
ajfa-10372	54	42	2012	2012	NUM
ajfa-10372	54	43	)	)	PUNCT
ajfa-10372	54	44	and	and	CCONJ
ajfa-10372	54	45	fitrianti	fitrianti	ADJ
ajfa-10372	54	46	(	(	PUNCT
ajfa-10372	54	47	2013	2013	NUM
ajfa-10372	54	48	)	)	PUNCT
ajfa-10372	54	49	,	,	PUNCT
ajfa-10372	54	50	found	find	VERB
ajfa-10372	54	51	that	that	SCONJ
ajfa-10372	54	52	the	the	DET
ajfa-10372	54	53	positively	positively	ADV
ajfa-10372	54	54	relationship	relationship	NOUN
ajfa-10372	54	55	between	between	ADP
ajfa-10372	54	56	erm	erm	PROPN
ajfa-10372	54	57	and	and	CCONJ
ajfa-10372	54	58	firm	firm	ADJ
ajfa-10372	54	59	value	value	NOUN
ajfa-10372	54	60	.	.	PUNCT
ajfa-10372	55	1	so	so	ADV
ajfa-10372	55	2	we	we	PRON
ajfa-10372	55	3	come	come	VERB
ajfa-10372	55	4	up	up	ADP
ajfa-10372	55	5	with	with	ADP
ajfa-10372	55	6	hypothesis	hypothesis	NOUN
ajfa-10372	55	7	:	:	PUNCT
ajfa-10372	55	8	h1	h1	PROPN
ajfa-10372	55	9	:	:	PUNCT
ajfa-10372	55	10	erm	erm	PROPN
ajfa-10372	55	11	positively	positively	ADV
ajfa-10372	55	12	effect	effect	NOUN
ajfa-10372	55	13	on	on	ADP
ajfa-10372	55	14	bank	bank	NOUN
ajfa-10372	55	15	performance	performance	NOUN
ajfa-10372	55	16	2.2	2.2	NUM
ajfa-10372	55	17	crm	crm	NOUN
ajfa-10372	55	18	and	and	CCONJ
ajfa-10372	55	19	bank	bank	NOUN
ajfa-10372	55	20	performance	performance	NOUN
ajfa-10372	55	21	according	accord	VERB
ajfa-10372	55	22	to	to	ADP
ajfa-10372	55	23	indonesian	indonesian	ADJ
ajfa-10372	55	24	central	central	PROPN
ajfa-10372	55	25	bank	bank	PROPN
ajfa-10372	55	26	regulation	regulation	NOUN
ajfa-10372	55	27	number	number	NOUN
ajfa-10372	55	28	:	:	PUNCT
ajfa-10372	55	29	11/25	11/25	NUM
ajfa-10372	55	30	/	/	SYM
ajfa-10372	55	31	pbi	pbi	NOUN
ajfa-10372	55	32	/	/	SYM
ajfa-10372	55	33	2009	2009	NUM
ajfa-10372	55	34	,	,	PUNCT
ajfa-10372	55	35	the	the	DET
ajfa-10372	55	36	credit	credit	NOUN
ajfa-10372	55	37	risk	risk	NOUN
ajfa-10372	55	38	is	be	AUX
ajfa-10372	55	39	the	the	DET
ajfa-10372	55	40	risk	risk	NOUN
ajfa-10372	55	41	of	of	ADP
ajfa-10372	55	42	the	the	DET
ajfa-10372	55	43	failure	failure	NOUN
ajfa-10372	55	44	of	of	ADP
ajfa-10372	55	45	the	the	DET
ajfa-10372	55	46	debtor	debtor	NOUN
ajfa-10372	55	47	and	and	CCONJ
ajfa-10372	55	48	/	/	SYM
ajfa-10372	55	49	or	or	CCONJ
ajfa-10372	55	50	other	other	ADJ
ajfa-10372	55	51	parties	party	NOUN
ajfa-10372	55	52	to	to	PART
ajfa-10372	55	53	meet	meet	VERB
ajfa-10372	55	54	obligations	obligation	NOUN
ajfa-10372	55	55	to	to	ADP
ajfa-10372	55	56	the	the	DET
ajfa-10372	55	57	bank	bank	NOUN
ajfa-10372	55	58	.	.	PUNCT
ajfa-10372	56	1	meanwhile	meanwhile	ADV
ajfa-10372	56	2	,	,	PUNCT
ajfa-10372	56	3	investopedia	investopedia	PROPN
ajfa-10372	56	4	defines	define	VERB
ajfa-10372	56	5	credit	credit	NOUN
ajfa-10372	56	6	risk	risk	NOUN
ajfa-10372	56	7	as	as	ADP
ajfa-10372	56	8	a	a	DET
ajfa-10372	56	9	potential	potential	NOUN
ajfa-10372	56	10	lost	lose	VERB
ajfa-10372	56	11	of	of	ADP
ajfa-10372	56	12	loan	loan	NOUN
ajfa-10372	56	13	principal	principal	NOUN
ajfa-10372	56	14	and	and	CCONJ
ajfa-10372	56	15	interest	interest	NOUN
ajfa-10372	56	16	for	for	ADP
ajfa-10372	56	17	the	the	DET
ajfa-10372	56	18	borrower	borrower	NOUN
ajfa-10372	56	19	's	's	PART
ajfa-10372	56	20	failure	failure	NOUN
ajfa-10372	56	21	to	to	PART
ajfa-10372	56	22	fulfill	fulfill	VERB
ajfa-10372	56	23	obligations	obligation	NOUN
ajfa-10372	56	24	in	in	ADP
ajfa-10372	56	25	accordance	accordance	NOUN
ajfa-10372	56	26	with	with	ADP
ajfa-10372	56	27	the	the	DET
ajfa-10372	56	28	loan	loan	NOUN
ajfa-10372	56	29	contract	contract	NOUN
ajfa-10372	56	30	.	.	PUNCT
ajfa-10372	57	1	most	most	ADJ
ajfa-10372	57	2	previous	previous	ADJ
ajfa-10372	57	3	studies	study	NOUN
ajfa-10372	57	4	on	on	ADP
ajfa-10372	57	5	credit	credit	NOUN
ajfa-10372	57	6	risk	risk	NOUN
ajfa-10372	57	7	measured	measure	VERB
ajfa-10372	57	8	those	those	DET
ajfa-10372	57	9	potential	potential	NOUN
ajfa-10372	57	10	lost	lose	VERB
ajfa-10372	57	11	through	through	ADP
ajfa-10372	57	12	non	non	ADJ
ajfa-10372	57	13	performing	perform	VERB
ajfa-10372	57	14	loan	loan	NOUN
ajfa-10372	57	15	proxy	proxy	NOUN
ajfa-10372	57	16	(	(	PUNCT
ajfa-10372	57	17	see	see	VERB
ajfa-10372	57	18	ratih	ratih	NOUN
ajfa-10372	57	19	,	,	PUNCT
ajfa-10372	57	20	2013	2013	NUM
ajfa-10372	57	21	;	;	PUNCT
ajfa-10372	57	22	al	al	PROPN
ajfa-10372	57	23	shatti,2015	shatti,2015	PROPN
ajfa-10372	57	24	)	)	PUNCT
ajfa-10372	57	25	.	.	PUNCT
ajfa-10372	58	1	the	the	DET
ajfa-10372	58	2	effective	effective	ADJ
ajfa-10372	58	3	management	management	NOUN
ajfa-10372	58	4	of	of	ADP
ajfa-10372	58	5	credit	credit	NOUN
ajfa-10372	58	6	risk	risk	NOUN
ajfa-10372	58	7	is	be	AUX
ajfa-10372	58	8	a	a	DET
ajfa-10372	58	9	critical	critical	ADJ
ajfa-10372	58	10	component	component	NOUN
ajfa-10372	58	11	of	of	ADP
ajfa-10372	58	12	a	a	DET
ajfa-10372	58	13	comprehensive	comprehensive	ADJ
ajfa-10372	58	14	approach	approach	NOUN
ajfa-10372	58	15	to	to	ADP
ajfa-10372	58	16	risk	risk	NOUN
ajfa-10372	58	17	management	management	NOUN
ajfa-10372	58	18	and	and	CCONJ
ajfa-10372	58	19	essential	essential	ADJ
ajfa-10372	58	20	to	to	ADP
ajfa-10372	58	21	the	the	DET
ajfa-10372	58	22	long	long	ADJ
ajfa-10372	58	23	-	-	PUNCT
ajfa-10372	58	24	term	term	NOUN
ajfa-10372	58	25	success	success	NOUN
ajfa-10372	58	26	of	of	ADP
ajfa-10372	58	27	any	any	DET
ajfa-10372	58	28	banking	banking	NOUN
ajfa-10372	58	29	organisation	organisation	NOUN
ajfa-10372	58	30	.	.	PUNCT
ajfa-10372	59	1	credit	credit	NOUN
ajfa-10372	59	2	risk	risk	NOUN
ajfa-10372	59	3	can	can	AUX
ajfa-10372	59	4	arise	arise	VERB
ajfa-10372	59	5	from	from	ADP
ajfa-10372	59	6	the	the	DET
ajfa-10372	59	7	various	various	ADJ
ajfa-10372	59	8	bank	bank	NOUN
ajfa-10372	59	9	businesses	business	NOUN
ajfa-10372	59	10	.	.	PUNCT
ajfa-10372	60	1	ratih	ratih	PROPN
ajfa-10372	60	2	(	(	PUNCT
ajfa-10372	60	3	2013	2013	NUM
ajfa-10372	60	4	)	)	PUNCT
ajfa-10372	60	5	use	use	NOUN
ajfa-10372	60	6	of	of	ADP
ajfa-10372	60	7	non	non	ADJ
ajfa-10372	60	8	-	-	ADJ
ajfa-10372	60	9	performing	performing	ADJ
ajfa-10372	60	10	loans	loan	NOUN
ajfa-10372	60	11	as	as	ADP
ajfa-10372	60	12	a	a	DET
ajfa-10372	60	13	proxy	proxy	NOUN
ajfa-10372	60	14	for	for	ADP
ajfa-10372	60	15	measuring	measure	VERB
ajfa-10372	60	16	credit	credit	NOUN
ajfa-10372	60	17	risk	risk	NOUN
ajfa-10372	60	18	management	management	NOUN
ajfa-10372	60	19	efectiveness	efectiveness	NOUN
ajfa-10372	60	20	therefore	therefore	ADV
ajfa-10372	60	21	credit	credit	NOUN
ajfa-10372	60	22	risk	risk	NOUN
ajfa-10372	60	23	management	management	NOUN
ajfa-10372	60	24	will	will	AUX
ajfa-10372	60	25	positively	positively	ADV
ajfa-10372	60	26	affect	affect	VERB
ajfa-10372	60	27	the	the	DET
ajfa-10372	60	28	profitability	profitability	NOUN
ajfa-10372	60	29	of	of	ADP
ajfa-10372	60	30	the	the	DET
ajfa-10372	60	31	banking	banking	NOUN
ajfa-10372	60	32	(	(	PUNCT
ajfa-10372	60	33	li	li	PROPN
ajfa-10372	60	34	and	and	CCONJ
ajfa-10372	60	35	zou	zou	PROPN
ajfa-10372	60	36	in	in	ADP
ajfa-10372	60	37	alshatti	alshatti	PROPN
ajfa-10372	60	38	,	,	PUNCT
ajfa-10372	60	39	2015	2015	NUM
ajfa-10372	60	40	)	)	PUNCT
ajfa-10372	60	41	.	.	PUNCT
ajfa-10372	61	1	furtheremore	furtheremore	ADJ
ajfa-10372	61	2	,	,	PUNCT
ajfa-10372	61	3	al	al	PROPN
ajfa-10372	61	4	shatti	shatti	PROPN
ajfa-10372	61	5	,	,	PUNCT
ajfa-10372	61	6	(	(	PUNCT
ajfa-10372	61	7	2015	2015	NUM
ajfa-10372	61	8	)	)	PUNCT
ajfa-10372	61	9	measure	measure	NOUN
ajfa-10372	61	10	credit	credit	NOUN
ajfa-10372	61	11	risk	risk	NOUN
ajfa-10372	61	12	management	management	NOUN
ajfa-10372	61	13	using	use	VERB
ajfa-10372	61	14	some	some	DET
ajfa-10372	61	15	indicators	indicator	NOUN
ajfa-10372	61	16	,	,	PUNCT
ajfa-10372	61	17	namely	namely	ADV
ajfa-10372	61	18	the	the	DET
ajfa-10372	61	19	capital	capital	NOUN
ajfa-10372	61	20	adequency	adequency	NOUN
ajfa-10372	61	21	ratio	ratio	NOUN
ajfa-10372	61	22	,	,	PUNCT
ajfa-10372	61	23	the	the	DET
ajfa-10372	61	24	ratio	ratio	NOUN
ajfa-10372	61	25	of	of	ADP
ajfa-10372	61	26	credit	credit	NOUN
ajfa-10372	61	27	facilities	facility	NOUN
ajfa-10372	61	28	,	,	PUNCT
ajfa-10372	61	29	net	net	ADJ
ajfa-10372	61	30	facilities	facility	NOUN
ajfa-10372	61	31	ratio	ratio	NOUN
ajfa-10372	61	32	,	,	PUNCT
ajfa-10372	61	33	leverage	leverage	NOUN
ajfa-10372	61	34	ratio	ratio	NOUN
ajfa-10372	61	35	and	and	CCONJ
ajfa-10372	61	36	non	non	ADJ
ajfa-10372	61	37	-	-	ADJ
ajfa-10372	61	38	performing	perform	VERB
ajfa-10372	61	39	loans	loan	NOUN
ajfa-10372	61	40	.	.	PUNCT
ajfa-10372	62	1	credit	credit	NOUN
ajfa-10372	62	2	risk	risk	NOUN
ajfa-10372	62	3	management	management	NOUN
ajfa-10372	62	4	is	be	AUX
ajfa-10372	62	5	commonly	commonly	ADV
ajfa-10372	62	6	proxied	proxie	VERB
ajfa-10372	62	7	by	by	ADP
ajfa-10372	62	8	the	the	DET
ajfa-10372	62	9	non	non	ADJ
ajfa-10372	62	10	-	-	ADJ
ajfa-10372	62	11	performing	performing	ADJ
ajfa-10372	62	12	loans	loan	NOUN
ajfa-10372	62	13	(	(	PUNCT
ajfa-10372	62	14	npl	npl	NOUN
ajfa-10372	62	15	)	)	PUNCT
ajfa-10372	62	16	,	,	PUNCT
ajfa-10372	62	17	because	because	SCONJ
ajfa-10372	62	18	it	it	PRON
ajfa-10372	62	19	shows	show	VERB
ajfa-10372	62	20	the	the	DET
ajfa-10372	62	21	bank	bank	NOUN
ajfa-10372	62	22	's	's	PART
ajfa-10372	62	23	ability	ability	NOUN
ajfa-10372	62	24	to	to	PART
ajfa-10372	62	25	manage	manage	VERB
ajfa-10372	62	26	their	their	PRON
ajfa-10372	62	27	loans	loan	NOUN
ajfa-10372	62	28	.	.	PUNCT
ajfa-10372	63	1	the	the	DET
ajfa-10372	63	2	high	high	ADJ
ajfa-10372	63	3	npl	npl	NOUN
ajfa-10372	63	4	will	will	AUX
ajfa-10372	63	5	lead	lead	VERB
ajfa-10372	63	6	to	to	ADP
ajfa-10372	63	7	a	a	DET
ajfa-10372	63	8	decrease	decrease	NOUN
ajfa-10372	63	9	in	in	ADP
ajfa-10372	63	10	profit	profit	NOUN
ajfa-10372	63	11	(	(	PUNCT
ajfa-10372	63	12	almilia	almilia	NOUN
ajfa-10372	63	13	and	and	CCONJ
ajfa-10372	63	14	herdiningtyas	herdiningtyas	PROPN
ajfa-10372	63	15	,	,	PUNCT
ajfa-10372	63	16	2005	2005	NUM
ajfa-10372	63	17	)	)	PUNCT
ajfa-10372	63	18	.	.	PUNCT
ajfa-10372	64	1	the	the	PRON
ajfa-10372	64	2	lower	low	ADJ
ajfa-10372	64	3	the	the	DET
ajfa-10372	64	4	npl	npl	NOUN
ajfa-10372	64	5	ratio	ratio	NOUN
ajfa-10372	64	6	,	,	PUNCT
ajfa-10372	64	7	the	the	PRON
ajfa-10372	64	8	lower	low	ADJ
ajfa-10372	64	9	the	the	DET
ajfa-10372	64	10	credit	credit	NOUN
ajfa-10372	64	11	risk	risk	NOUN
ajfa-10372	64	12	,	,	PUNCT
ajfa-10372	64	13	and	and	CCONJ
ajfa-10372	64	14	the	the	DET
ajfa-10372	64	15	higher	high	ADJ
ajfa-10372	64	16	of	of	ADP
ajfa-10372	64	17	credir	credir	PROPN
ajfa-10372	64	18	risk	risk	NOUN
ajfa-10372	64	19	management	management	NOUN
ajfa-10372	64	20	successfully	successfully	ADV
ajfa-10372	64	21	.	.	PUNCT
ajfa-10372	65	1	low	low	ADJ
ajfa-10372	65	2	credit	credit	NOUN
ajfa-10372	65	3	risk	risk	NOUN
ajfa-10372	65	4	will	will	AUX
ajfa-10372	65	5	affect	affect	VERB
ajfa-10372	65	6	the	the	DET
ajfa-10372	65	7	the	the	DET
ajfa-10372	65	8	higher	high	ADJ
ajfa-10372	65	9	bank	bank	NOUN
ajfa-10372	65	10	's	's	PART
ajfa-10372	65	11	financial	financial	ADJ
ajfa-10372	65	12	performance	performance	NOUN
ajfa-10372	65	13	and	and	CCONJ
ajfa-10372	65	14	market	market	NOUN
ajfa-10372	65	15	.	.	PUNCT
ajfa-10372	66	1	this	this	PRON
ajfa-10372	66	2	is	be	AUX
ajfa-10372	66	3	because	because	SCONJ
ajfa-10372	66	4	the	the	DET
ajfa-10372	66	5	lower	low	ADJ
ajfa-10372	66	6	credit	credit	NOUN
ajfa-10372	66	7	risk	risk	NOUN
ajfa-10372	66	8	will	will	AUX
ajfa-10372	66	9	give	give	VERB
ajfa-10372	66	10	confidence	confidence	NOUN
ajfa-10372	66	11	to	to	ADP
ajfa-10372	66	12	the	the	DET
ajfa-10372	66	13	owners	owner	NOUN
ajfa-10372	66	14	and	and	CCONJ
ajfa-10372	66	15	other	other	ADJ
ajfa-10372	66	16	stakeholders	stakeholder	NOUN
ajfa-10372	66	17	on	on	ADP
ajfa-10372	66	18	the	the	DET
ajfa-10372	66	19	success	success	NOUN
ajfa-10372	66	20	of	of	ADP
ajfa-10372	66	21	the	the	DET
ajfa-10372	66	22	bank	bank	NOUN
ajfa-10372	66	23	implement	implement	VERB
ajfa-10372	66	24	credit	credit	NOUN
ajfa-10372	66	25	risk	risk	NOUN
ajfa-10372	66	26	management	management	NOUN
ajfa-10372	66	27	well	well	ADV
ajfa-10372	66	28	.	.	PUNCT
ajfa-10372	67	1	poudel	poudel	NOUN
ajfa-10372	67	2	(	(	PUNCT
ajfa-10372	67	3	2012	2012	NUM
ajfa-10372	67	4	)	)	PUNCT
ajfa-10372	67	5	states	state	VERB
ajfa-10372	67	6	that	that	SCONJ
ajfa-10372	67	7	credit	credit	NOUN
ajfa-10372	67	8	risk	risk	NOUN
ajfa-10372	67	9	management	management	NOUN
ajfa-10372	67	10	is	be	AUX
ajfa-10372	67	11	proxied	proxie	VERB
ajfa-10372	67	12	by	by	ADP
ajfa-10372	67	13	npl	npl	PROPN
ajfa-10372	67	14	negatively	negatively	ADV
ajfa-10372	67	15	affect	affect	VERB
ajfa-10372	67	16	the	the	DET
ajfa-10372	67	17	financial	financial	ADJ
ajfa-10372	67	18	performance	performance	NOUN
ajfa-10372	67	19	of	of	ADP
ajfa-10372	67	20	banks	bank	NOUN
ajfa-10372	67	21	in	in	ADP
ajfa-10372	67	22	nepal	nepal	ADJ
ajfa-10372	67	23	.	.	PUNCT
ajfa-10372	68	1	so	so	ADV
ajfa-10372	68	2	we	we	PRON
ajfa-10372	68	3	come	come	VERB
ajfa-10372	68	4	up	up	ADP
ajfa-10372	68	5	with	with	ADP
ajfa-10372	68	6	asian	asian	ADJ
ajfa-10372	68	7	journal	journal	NOUN
ajfa-10372	68	8	of	of	ADP
ajfa-10372	68	9	finance	finance	PROPN
ajfa-10372	68	10	&	&	CCONJ
ajfa-10372	68	11	accounting	accounting	PROPN
ajfa-10372	68	12	issn	issn	PROPN
ajfa-10372	68	13	1946	1946	NUM
ajfa-10372	68	14	-	-	PUNCT
ajfa-10372	68	15	052x	052x	PROPN
ajfa-10372	68	16	2017	2017	NUM
ajfa-10372	68	17	,	,	PUNCT
ajfa-10372	68	18	vol	vol	NOUN
ajfa-10372	68	19	.	.	NOUN
ajfa-10372	69	1	9	9	NUM
ajfa-10372	69	2	,	,	PUNCT
ajfa-10372	69	3	no	no	INTJ
ajfa-10372	69	4	.	.	NOUN
ajfa-10372	69	5	1	1	NUM
ajfa-10372	69	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	69	7	39	39	NUM
ajfa-10372	69	8	hypothesis	hypothesis	NOUN
ajfa-10372	69	9	:	:	PUNCT
ajfa-10372	69	10	h2	h2	NOUN
ajfa-10372	69	11	:	:	PUNCT
ajfa-10372	69	12	credit	credit	NOUN
ajfa-10372	69	13	risk	risk	NOUN
ajfa-10372	69	14	management	management	NOUN
ajfa-10372	69	15	positive	positive	ADJ
ajfa-10372	69	16	effect	effect	NOUN
ajfa-10372	69	17	on	on	ADP
ajfa-10372	69	18	bank	bank	NOUN
ajfa-10372	69	19	performance	performance	NOUN
ajfa-10372	69	20	2.3	2.3	NUM
ajfa-10372	69	21	risk	risk	NOUN
ajfa-10372	69	22	management	management	NOUN
ajfa-10372	69	23	,	,	PUNCT
ajfa-10372	69	24	environment	environment	NOUN
ajfa-10372	69	25	uncertainty	uncertainty	NOUN
ajfa-10372	69	26	,	,	PUNCT
ajfa-10372	69	27	and	and	CCONJ
ajfa-10372	69	28	bank	bank	NOUN
ajfa-10372	69	29	performance	performance	NOUN
ajfa-10372	69	30	gerloff	gerloff	NOUN
ajfa-10372	69	31	et	et	PROPN
ajfa-10372	69	32	al	al	PROPN
ajfa-10372	69	33	.	.	PROPN
ajfa-10372	70	1	(	(	PUNCT
ajfa-10372	70	2	1991	1991	NUM
ajfa-10372	70	3	)	)	PUNCT
ajfa-10372	70	4	states	state	VERB
ajfa-10372	70	5	that	that	SCONJ
ajfa-10372	70	6	the	the	DET
ajfa-10372	70	7	environment	environment	NOUN
ajfa-10372	70	8	uncertainty	uncertainty	NOUN
ajfa-10372	70	9	consist	consist	VERB
ajfa-10372	70	10	of	of	ADP
ajfa-10372	70	11	contingencies	contingency	NOUN
ajfa-10372	70	12	and	and	CCONJ
ajfa-10372	70	13	perceptual	perceptual	ADJ
ajfa-10372	70	14	aspects	aspect	NOUN
ajfa-10372	70	15	.	.	PUNCT
ajfa-10372	71	1	aspects	aspect	NOUN
ajfa-10372	71	2	of	of	ADP
ajfa-10372	71	3	contingencies	contingency	NOUN
ajfa-10372	71	4	related	relate	VERB
ajfa-10372	71	5	to	to	ADP
ajfa-10372	71	6	the	the	DET
ajfa-10372	71	7	understanding	understanding	NOUN
ajfa-10372	71	8	of	of	ADP
ajfa-10372	71	9	the	the	DET
ajfa-10372	71	10	environment	environment	NOUN
ajfa-10372	71	11	and	and	CCONJ
ajfa-10372	71	12	organizational	organizational	ADJ
ajfa-10372	71	13	adjustment	adjustment	NOUN
ajfa-10372	71	14	to	to	ADP
ajfa-10372	71	15	the	the	DET
ajfa-10372	71	16	reality	reality	NOUN
ajfa-10372	71	17	of	of	ADP
ajfa-10372	71	18	the	the	DET
ajfa-10372	71	19	environment	environment	NOUN
ajfa-10372	71	20	.	.	PUNCT
ajfa-10372	72	1	while	while	SCONJ
ajfa-10372	72	2	the	the	DET
ajfa-10372	72	3	perceptual	perceptual	ADJ
ajfa-10372	72	4	aspect	aspect	NOUN
ajfa-10372	72	5	relates	relate	VERB
ajfa-10372	72	6	to	to	ADP
ajfa-10372	72	7	a	a	DET
ajfa-10372	72	8	process	process	NOUN
ajfa-10372	72	9	orientation	orientation	NOUN
ajfa-10372	72	10	,	,	PUNCT
ajfa-10372	72	11	comprehension	comprehension	NOUN
ajfa-10372	72	12	,	,	PUNCT
ajfa-10372	72	13	interpretation	interpretation	NOUN
ajfa-10372	72	14	,	,	PUNCT
ajfa-10372	72	15	and	and	CCONJ
ajfa-10372	72	16	scanning	scanning	NOUN
ajfa-10372	72	17	of	of	ADP
ajfa-10372	72	18	the	the	DET
ajfa-10372	72	19	environment	environment	NOUN
ajfa-10372	72	20	.	.	PUNCT
ajfa-10372	73	1	gong	gong	PROPN
ajfa-10372	73	2	et	et	PROPN
ajfa-10372	73	3	al	al	PROPN
ajfa-10372	73	4	.	.	PROPN
ajfa-10372	74	1	(	(	PUNCT
ajfa-10372	74	2	2009	2009	NUM
ajfa-10372	74	3	)	)	PUNCT
ajfa-10372	74	4	measures	measure	VERB
ajfa-10372	74	5	the	the	DET
ajfa-10372	74	6	uncertainty	uncertainty	NOUN
ajfa-10372	74	7	of	of	ADP
ajfa-10372	74	8	the	the	DET
ajfa-10372	74	9	environment	environment	NOUN
ajfa-10372	74	10	by	by	ADP
ajfa-10372	74	11	using	use	VERB
ajfa-10372	74	12	cash	cash	NOUN
ajfa-10372	74	13	flow	flow	NOUN
ajfa-10372	74	14	volatility	volatility	NOUN
ajfa-10372	74	15	.	.	PUNCT
ajfa-10372	75	1	gordon	gordon	PROPN
ajfa-10372	75	2	et	et	PROPN
ajfa-10372	75	3	.	.	PUNCT
ajfa-10372	76	1	al	al	PROPN
ajfa-10372	76	2	.	.	PROPN
ajfa-10372	77	1	(	(	PUNCT
ajfa-10372	77	2	2009	2009	NUM
ajfa-10372	77	3	)	)	PUNCT
ajfa-10372	77	4	measures	measure	VERB
ajfa-10372	77	5	the	the	DET
ajfa-10372	77	6	uncertainty	uncertainty	NOUN
ajfa-10372	77	7	of	of	ADP
ajfa-10372	77	8	the	the	DET
ajfa-10372	77	9	environment	environment	NOUN
ajfa-10372	77	10	with	with	ADP
ajfa-10372	77	11	a	a	DET
ajfa-10372	77	12	combination	combination	NOUN
ajfa-10372	77	13	of	of	ADP
ajfa-10372	77	14	:	:	PUNCT
ajfa-10372	77	15	(	(	PUNCT
ajfa-10372	77	16	1	1	X
ajfa-10372	77	17	)	)	PUNCT
ajfa-10372	77	18	market	market	NOUN
ajfa-10372	77	19	(	(	PUNCT
ajfa-10372	77	20	coefficient	coefficient	NOUN
ajfa-10372	77	21	of	of	ADP
ajfa-10372	77	22	variation	variation	NOUN
ajfa-10372	77	23	of	of	ADP
ajfa-10372	77	24	sales	sale	NOUN
ajfa-10372	77	25	)	)	PUNCT
ajfa-10372	77	26	,	,	PUNCT
ajfa-10372	77	27	(	(	PUNCT
ajfa-10372	77	28	2	2	X
ajfa-10372	77	29	)	)	PUNCT
ajfa-10372	77	30	technology	technology	NOUN
ajfa-10372	77	31	(	(	PUNCT
ajfa-10372	77	32	coefficient	coefficient	NOUN
ajfa-10372	77	33	of	of	ADP
ajfa-10372	77	34	variation	variation	NOUN
ajfa-10372	77	35	of	of	ADP
ajfa-10372	77	36	r	r	NOUN
ajfa-10372	77	37	&	&	CCONJ
ajfa-10372	77	38	d	d	NOUN
ajfa-10372	77	39	costs	cost	NOUN
ajfa-10372	77	40	and	and	CCONJ
ajfa-10372	77	41	capital	capital	NOUN
ajfa-10372	77	42	expenditures	expenditure	NOUN
ajfa-10372	77	43	divided	divide	VERB
ajfa-10372	77	44	by	by	ADP
ajfa-10372	77	45	total	total	ADJ
ajfa-10372	77	46	assets	asset	NOUN
ajfa-10372	77	47	)	)	PUNCT
ajfa-10372	77	48	,	,	PUNCT
ajfa-10372	77	49	(	(	PUNCT
ajfa-10372	77	50	3	3	X
ajfa-10372	77	51	)	)	PUNCT
ajfa-10372	77	52	income	income	NOUN
ajfa-10372	77	53	(	(	PUNCT
ajfa-10372	77	54	coefficient	coefficient	NOUN
ajfa-10372	77	55	of	of	ADP
ajfa-10372	77	56	variation	variation	NOUN
ajfa-10372	77	57	of	of	ADP
ajfa-10372	77	58	income	income	NOUN
ajfa-10372	77	59	before	before	ADP
ajfa-10372	77	60	taxes	taxis	NOUN
ajfa-10372	77	61	)	)	PUNCT
ajfa-10372	77	62	.	.	PUNCT
ajfa-10372	78	1	risks	risk	NOUN
ajfa-10372	78	2	to	to	PART
ajfa-10372	78	3	be	be	AUX
ajfa-10372	78	4	borne	bear	VERB
ajfa-10372	78	5	by	by	ADP
ajfa-10372	78	6	the	the	DET
ajfa-10372	78	7	company	company	NOUN
ajfa-10372	78	8	will	will	AUX
ajfa-10372	78	9	vary	vary	VERB
ajfa-10372	78	10	depending	depend	VERB
ajfa-10372	78	11	on	on	ADP
ajfa-10372	78	12	environmental	environmental	ADJ
ajfa-10372	78	13	uncertainty	uncertainty	NOUN
ajfa-10372	78	14	to	to	PART
ajfa-10372	78	15	be	be	AUX
ajfa-10372	78	16	faced	face	VERB
ajfa-10372	78	17	.	.	PUNCT
ajfa-10372	79	1	the	the	PRON
ajfa-10372	79	2	higher	high	ADJ
ajfa-10372	79	3	the	the	DET
ajfa-10372	79	4	environmental	environmental	ADJ
ajfa-10372	79	5	uncertainty	uncertainty	NOUN
ajfa-10372	79	6	facing	face	VERB
ajfa-10372	79	7	companies	company	NOUN
ajfa-10372	79	8	will	will	AUX
ajfa-10372	79	9	affect	affect	VERB
ajfa-10372	79	10	the	the	DET
ajfa-10372	79	11	relationship	relationship	NOUN
ajfa-10372	79	12	between	between	ADP
ajfa-10372	79	13	the	the	DET
ajfa-10372	79	14	risk	risk	NOUN
ajfa-10372	79	15	management	management	NOUN
ajfa-10372	79	16	systems	system	NOUN
ajfa-10372	79	17	with	with	ADP
ajfa-10372	79	18	the	the	DET
ajfa-10372	79	19	performance	performance	NOUN
ajfa-10372	79	20	of	of	ADP
ajfa-10372	79	21	this	this	PRON
ajfa-10372	79	22	.	.	PUNCT
ajfa-10372	80	1	gordon	gordon	PROPN
ajfa-10372	80	2	,	,	PUNCT
ajfa-10372	80	3	et.al	et.al	PROPN
ajfa-10372	80	4	.	.	PUNCT
ajfa-10372	80	5	(	(	PUNCT
ajfa-10372	80	6	2009	2009	NUM
ajfa-10372	80	7	)	)	PUNCT
ajfa-10372	80	8	find	find	VERB
ajfa-10372	80	9	environmental	environmental	ADJ
ajfa-10372	80	10	uncertainties	uncertainty	NOUN
ajfa-10372	80	11	affect	affect	VERB
ajfa-10372	80	12	the	the	DET
ajfa-10372	80	13	relationship	relationship	NOUN
ajfa-10372	80	14	between	between	ADP
ajfa-10372	80	15	the	the	DET
ajfa-10372	80	16	implementation	implementation	NOUN
ajfa-10372	80	17	of	of	ADP
ajfa-10372	80	18	erm	erm	PROPN
ajfa-10372	80	19	and	and	CCONJ
ajfa-10372	80	20	firm	firm	ADJ
ajfa-10372	80	21	performance	performance	NOUN
ajfa-10372	80	22	.	.	PUNCT
ajfa-10372	81	1	so	so	ADV
ajfa-10372	81	2	we	we	PRON
ajfa-10372	81	3	come	come	VERB
ajfa-10372	81	4	up	up	ADP
ajfa-10372	81	5	with	with	ADP
ajfa-10372	81	6	hypothesis	hypothesis	NOUN
ajfa-10372	81	7	h3	h3	NOUN
ajfa-10372	81	8	:	:	PUNCT
ajfa-10372	81	9	environmental	environmental	ADJ
ajfa-10372	81	10	uncertainty	uncertainty	NOUN
ajfa-10372	81	11	moderates	moderate	VERB
ajfa-10372	81	12	erm	erm	PROPN
ajfa-10372	81	13	-	-	PUNCT
ajfa-10372	81	14	bank	bank	NOUN
ajfa-10372	81	15	performance	performance	NOUN
ajfa-10372	81	16	relationship	relationship	NOUN
ajfa-10372	81	17	.	.	PUNCT
ajfa-10372	82	1	many	many	ADJ
ajfa-10372	82	2	economic	economic	ADJ
ajfa-10372	82	3	theories	theory	NOUN
ajfa-10372	82	4	state	state	VERB
ajfa-10372	82	5	that	that	SCONJ
ajfa-10372	82	6	the	the	DET
ajfa-10372	82	7	credit	credit	NOUN
ajfa-10372	82	8	cycle	cycle	NOUN
ajfa-10372	82	9	and	and	CCONJ
ajfa-10372	82	10	failures	failure	NOUN
ajfa-10372	82	11	are	be	AUX
ajfa-10372	82	12	still	still	ADV
ajfa-10372	82	13	common	common	ADJ
ajfa-10372	82	14	with	with	ADP
ajfa-10372	82	15	empirical	empirical	ADJ
ajfa-10372	82	16	conditions	condition	NOUN
ajfa-10372	82	17	of	of	ADP
ajfa-10372	82	18	uncertainty	uncertainty	NOUN
ajfa-10372	82	19	in	in	ADP
ajfa-10372	82	20	the	the	DET
ajfa-10372	82	21	cycle	cycle	NOUN
ajfa-10372	82	22	.	.	PUNCT
ajfa-10372	83	1	lesmana	lesmana	PROPN
ajfa-10372	83	2	(	(	PUNCT
ajfa-10372	83	3	2006	2006	NUM
ajfa-10372	83	4	)	)	PUNCT
ajfa-10372	83	5	suggested	suggest	VERB
ajfa-10372	83	6	that	that	SCONJ
ajfa-10372	83	7	the	the	DET
ajfa-10372	83	8	need	need	NOUN
ajfa-10372	83	9	for	for	ADP
ajfa-10372	83	10	a	a	DET
ajfa-10372	83	11	credit	credit	NOUN
ajfa-10372	83	12	risk	risk	NOUN
ajfa-10372	83	13	management	management	NOUN
ajfa-10372	83	14	model	model	NOUN
ajfa-10372	83	15	specific	specific	ADJ
ajfa-10372	83	16	to	to	PART
ajfa-10372	83	17	anticipate	anticipate	VERB
ajfa-10372	83	18	the	the	DET
ajfa-10372	83	19	credit	credit	NOUN
ajfa-10372	83	20	risk	risk	NOUN
ajfa-10372	83	21	of	of	ADP
ajfa-10372	83	22	failure	failure	NOUN
ajfa-10372	83	23	of	of	ADP
ajfa-10372	83	24	the	the	DET
ajfa-10372	83	25	borrower	borrower	NOUN
ajfa-10372	83	26	to	to	PART
ajfa-10372	83	27	repay	repay	VERB
ajfa-10372	83	28	the	the	DET
ajfa-10372	83	29	loan	loan	NOUN
ajfa-10372	83	30	principal	principal	NOUN
ajfa-10372	83	31	and	and	CCONJ
ajfa-10372	83	32	interest	interest	NOUN
ajfa-10372	83	33	.	.	PUNCT
ajfa-10372	84	1	the	the	DET
ajfa-10372	84	2	credit	credit	NOUN
ajfa-10372	84	3	risk	risk	NOUN
ajfa-10372	84	4	management	management	NOUN
ajfa-10372	84	5	model	model	NOUN
ajfa-10372	84	6	should	should	AUX
ajfa-10372	84	7	be	be	AUX
ajfa-10372	84	8	appropriate	appropriate	ADJ
ajfa-10372	84	9	to	to	ADP
ajfa-10372	84	10	the	the	DET
ajfa-10372	84	11	conditions	condition	NOUN
ajfa-10372	84	12	of	of	ADP
ajfa-10372	84	13	environmental	environmental	ADJ
ajfa-10372	84	14	uncertainty	uncertainty	NOUN
ajfa-10372	84	15	.	.	PUNCT
ajfa-10372	85	1	when	when	SCONJ
ajfa-10372	85	2	banks	bank	NOUN
ajfa-10372	85	3	operating	operate	VERB
ajfa-10372	85	4	at	at	ADP
ajfa-10372	85	5	a	a	DET
ajfa-10372	85	6	high	high	ADJ
ajfa-10372	85	7	environmental	environmental	ADJ
ajfa-10372	85	8	uncertainty	uncertainty	NOUN
ajfa-10372	85	9	impacting	impact	VERB
ajfa-10372	85	10	on	on	ADP
ajfa-10372	85	11	the	the	DET
ajfa-10372	85	12	increased	increase	VERB
ajfa-10372	85	13	likelihood	likelihood	NOUN
ajfa-10372	85	14	of	of	ADP
ajfa-10372	85	15	a	a	DET
ajfa-10372	85	16	borrower	borrower	NOUN
ajfa-10372	85	17	experiencing	experience	VERB
ajfa-10372	85	18	financial	financial	ADJ
ajfa-10372	85	19	difficulty	difficulty	NOUN
ajfa-10372	85	20	and	and	CCONJ
ajfa-10372	85	21	fail	fail	VERB
ajfa-10372	85	22	to	to	PART
ajfa-10372	85	23	repay	repay	VERB
ajfa-10372	85	24	the	the	DET
ajfa-10372	85	25	loan	loan	NOUN
ajfa-10372	85	26	,	,	PUNCT
ajfa-10372	85	27	bank	bank	NOUN
ajfa-10372	85	28	managers	manager	NOUN
ajfa-10372	85	29	must	must	AUX
ajfa-10372	85	30	implement	implement	VERB
ajfa-10372	85	31	a	a	DET
ajfa-10372	85	32	good	good	ADJ
ajfa-10372	85	33	credit	credit	NOUN
ajfa-10372	85	34	risk	risk	NOUN
ajfa-10372	85	35	management	management	NOUN
ajfa-10372	85	36	.	.	PUNCT
ajfa-10372	86	1	in	in	ADP
ajfa-10372	86	2	that	that	DET
ajfa-10372	86	3	condition	condition	NOUN
ajfa-10372	86	4	,	,	PUNCT
ajfa-10372	86	5	the	the	DET
ajfa-10372	86	6	effect	effect	NOUN
ajfa-10372	86	7	of	of	ADP
ajfa-10372	86	8	credit	credit	NOUN
ajfa-10372	86	9	risk	risk	NOUN
ajfa-10372	86	10	management	management	NOUN
ajfa-10372	86	11	on	on	ADP
ajfa-10372	86	12	firm	firm	ADJ
ajfa-10372	86	13	performance	performance	NOUN
ajfa-10372	86	14	will	will	AUX
ajfa-10372	86	15	be	be	AUX
ajfa-10372	86	16	stronger	strong	ADJ
ajfa-10372	86	17	.	.	PUNCT
ajfa-10372	87	1	so	so	ADV
ajfa-10372	87	2	we	we	PRON
ajfa-10372	87	3	come	come	VERB
ajfa-10372	87	4	up	up	ADP
ajfa-10372	87	5	with	with	ADP
ajfa-10372	87	6	hypothesis	hypothesis	NOUN
ajfa-10372	87	7	h4	h4	NOUN
ajfa-10372	87	8	:	:	PUNCT
ajfa-10372	87	9	environmental	environmental	ADJ
ajfa-10372	87	10	uncertainty	uncertainty	NOUN
ajfa-10372	87	11	moderates	moderate	VERB
ajfa-10372	87	12	crm	crm	PROPN
ajfa-10372	87	13	-	-	PUNCT
ajfa-10372	87	14	bank	bank	NOUN
ajfa-10372	87	15	performance	performance	NOUN
ajfa-10372	87	16	relationship	relationship	NOUN
ajfa-10372	87	17	.	.	PUNCT
ajfa-10372	88	1	2.4	2.4	NUM
ajfa-10372	88	2	.	.	PUNCT
ajfa-10372	88	3	risk	risk	NOUN
ajfa-10372	88	4	management	management	NOUN
ajfa-10372	88	5	,	,	PUNCT
ajfa-10372	88	6	complexity	complexity	NOUN
ajfa-10372	88	7	,	,	PUNCT
ajfa-10372	88	8	and	and	CCONJ
ajfa-10372	88	9	bank	bank	NOUN
ajfa-10372	88	10	performance	performance	NOUN
ajfa-10372	88	11	the	the	DET
ajfa-10372	88	12	complexity	complexity	NOUN
ajfa-10372	88	13	of	of	ADP
ajfa-10372	88	14	the	the	DET
ajfa-10372	88	15	company	company	NOUN
ajfa-10372	88	16	can	can	AUX
ajfa-10372	88	17	be	be	AUX
ajfa-10372	88	18	proxied	proxie	VERB
ajfa-10372	88	19	by	by	ADP
ajfa-10372	88	20	the	the	DET
ajfa-10372	88	21	number	number	NOUN
ajfa-10372	88	22	of	of	ADP
ajfa-10372	88	23	business	business	NOUN
ajfa-10372	88	24	segments	segment	NOUN
ajfa-10372	88	25	owned	own	VERB
ajfa-10372	88	26	by	by	ADP
ajfa-10372	88	27	a	a	DET
ajfa-10372	88	28	company	company	NOUN
ajfa-10372	88	29	(	(	PUNCT
ajfa-10372	88	30	doyle	doyle	PROPN
ajfa-10372	88	31	et.al	et.al	PROPN
ajfa-10372	88	32	.	.	PUNCT
ajfa-10372	88	33	2007	2007	NUM
ajfa-10372	88	34	)	)	PUNCT
ajfa-10372	88	35	.	.	PUNCT
ajfa-10372	89	1	meanwhile	meanwhile	ADV
ajfa-10372	89	2	,	,	PUNCT
ajfa-10372	89	3	merchant	merchant	NOUN
ajfa-10372	89	4	(	(	PUNCT
ajfa-10372	89	5	1981	1981	NUM
ajfa-10372	89	6	)	)	PUNCT
ajfa-10372	89	7	concludes	conclude	VERB
ajfa-10372	89	8	that	that	SCONJ
ajfa-10372	89	9	highly	highly	ADV
ajfa-10372	89	10	diversified	diversified	ADJ
ajfa-10372	89	11	companies	company	NOUN
ajfa-10372	89	12	will	will	AUX
ajfa-10372	89	13	require	require	VERB
ajfa-10372	89	14	intensively	intensively	ADV
ajfa-10372	89	15	internal	internal	ADJ
ajfa-10372	89	16	control	control	NOUN
ajfa-10372	89	17	than	than	ADP
ajfa-10372	89	18	the	the	DET
ajfa-10372	89	19	less	less	ADV
ajfa-10372	89	20	diversified	diversified	ADJ
ajfa-10372	89	21	and	and	CCONJ
ajfa-10372	89	22	decentralized	decentralized	ADJ
ajfa-10372	89	23	companies	company	NOUN
ajfa-10372	89	24	.	.	PUNCT
ajfa-10372	90	1	this	this	PRON
ajfa-10372	90	2	is	be	AUX
ajfa-10372	90	3	due	due	ADJ
ajfa-10372	90	4	to	to	ADP
ajfa-10372	90	5	the	the	DET
ajfa-10372	90	6	complexity	complexity	NOUN
ajfa-10372	90	7	of	of	ADP
ajfa-10372	90	8	such	such	ADJ
ajfa-10372	90	9	operations	operation	NOUN
ajfa-10372	90	10	which	which	PRON
ajfa-10372	90	11	pose	pose	VERB
ajfa-10372	90	12	more	more	ADJ
ajfa-10372	90	13	risks	risk	NOUN
ajfa-10372	90	14	to	to	PART
ajfa-10372	90	15	be	be	AUX
ajfa-10372	90	16	faced	face	VERB
ajfa-10372	90	17	by	by	ADP
ajfa-10372	90	18	the	the	DET
ajfa-10372	90	19	companies	company	NOUN
ajfa-10372	90	20	.	.	PUNCT
ajfa-10372	91	1	doyle	doyle	PROPN
ajfa-10372	91	2	et	et	PROPN
ajfa-10372	91	3	al	al	PROPN
ajfa-10372	91	4	.	.	PROPN
ajfa-10372	92	1	(	(	PUNCT
ajfa-10372	92	2	2007	2007	NUM
ajfa-10372	92	3	)	)	PUNCT
ajfa-10372	92	4	highlighted	highlight	VERB
ajfa-10372	92	5	that	that	SCONJ
ajfa-10372	92	6	the	the	DET
ajfa-10372	92	7	material	material	NOUN
ajfa-10372	92	8	weaknesses	weaknesse	VERB
ajfa-10372	92	9	internal	internal	ADJ
ajfa-10372	92	10	control	control	NOUN
ajfa-10372	92	11	occurs	occur	VERB
ajfa-10372	92	12	in	in	ADP
ajfa-10372	92	13	companies	company	NOUN
ajfa-10372	92	14	with	with	ADP
ajfa-10372	92	15	more	more	ADJ
ajfa-10372	92	16	complex	complex	ADJ
ajfa-10372	92	17	operations	operation	NOUN
ajfa-10372	92	18	.	.	PUNCT
ajfa-10372	93	1	hoyt	hoyt	PROPN
ajfa-10372	93	2	et	et	PROPN
ajfa-10372	93	3	al	al	PROPN
ajfa-10372	93	4	.	.	PROPN
ajfa-10372	93	5	(	(	PUNCT
ajfa-10372	93	6	2006	2006	NUM
ajfa-10372	93	7	)	)	PUNCT
ajfa-10372	93	8	found	find	VERB
ajfa-10372	93	9	that	that	SCONJ
ajfa-10372	93	10	the	the	DET
ajfa-10372	93	11	high	high	ADJ
ajfa-10372	93	12	complexity	complexity	NOUN
ajfa-10372	93	13	companies	company	NOUN
ajfa-10372	93	14	need	need	VERB
ajfa-10372	93	15	to	to	PART
ajfa-10372	93	16	implement	implement	VERB
ajfa-10372	93	17	better	well	ADV
ajfa-10372	93	18	erm	erm	PROPN
ajfa-10372	93	19	,	,	PUNCT
ajfa-10372	93	20	in	in	ADP
ajfa-10372	93	21	order	order	NOUN
ajfa-10372	93	22	to	to	PART
ajfa-10372	93	23	improve	improve	VERB
ajfa-10372	93	24	their	their	PRON
ajfa-10372	93	25	financial	financial	ADJ
ajfa-10372	93	26	performance	performance	NOUN
ajfa-10372	93	27	.	.	PUNCT
ajfa-10372	94	1	we	we	PRON
ajfa-10372	94	2	therefore	therefore	ADV
ajfa-10372	94	3	conclude	conclude	VERB
ajfa-10372	94	4	that	that	SCONJ
ajfa-10372	94	5	the	the	DET
ajfa-10372	94	6	company	company	NOUN
ajfa-10372	94	7	with	with	ADP
ajfa-10372	94	8	a	a	DET
ajfa-10372	94	9	high	high	ADJ
ajfa-10372	94	10	level	level	NOUN
ajfa-10372	94	11	of	of	ADP
ajfa-10372	94	12	complexity	complexity	NOUN
ajfa-10372	94	13	will	will	AUX
ajfa-10372	94	14	strengthen	strengthen	VERB
ajfa-10372	94	15	affect	affect	VERB
ajfa-10372	94	16	erm	erm	PROPN
ajfa-10372	94	17	implementation	implementation	NOUN
ajfa-10372	94	18	on	on	ADP
ajfa-10372	94	19	firm	firm	ADJ
ajfa-10372	94	20	performance	performance	NOUN
ajfa-10372	94	21	.	.	PUNCT
ajfa-10372	95	1	so	so	ADV
ajfa-10372	95	2	we	we	PRON
ajfa-10372	95	3	come	come	VERB
ajfa-10372	95	4	up	up	ADP
ajfa-10372	95	5	with	with	ADP
ajfa-10372	95	6	hypothesis	hypothesis	NOUN
ajfa-10372	95	7	asian	asian	ADJ
ajfa-10372	95	8	journal	journal	NOUN
ajfa-10372	95	9	of	of	ADP
ajfa-10372	95	10	finance	finance	PROPN
ajfa-10372	95	11	&	&	CCONJ
ajfa-10372	95	12	accounting	accounting	PROPN
ajfa-10372	95	13	issn	issn	PROPN
ajfa-10372	95	14	1946	1946	NUM
ajfa-10372	95	15	-	-	PUNCT
ajfa-10372	95	16	052x	052x	PROPN
ajfa-10372	95	17	2017	2017	NUM
ajfa-10372	95	18	,	,	PUNCT
ajfa-10372	95	19	vol	vol	NOUN
ajfa-10372	95	20	.	.	NOUN
ajfa-10372	96	1	9	9	NUM
ajfa-10372	96	2	,	,	PUNCT
ajfa-10372	96	3	no	no	INTJ
ajfa-10372	96	4	.	.	NOUN
ajfa-10372	96	5	1	1	NUM
ajfa-10372	96	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	96	7	40	40	NUM
ajfa-10372	96	8	h5	h5	NOUN
ajfa-10372	96	9	:	:	PUNCT
ajfa-10372	96	10	bank	bank	NOUN
ajfa-10372	96	11	complexity	complexity	NOUN
ajfa-10372	96	12	moderates	moderate	VERB
ajfa-10372	96	13	erm	erm	PROPN
ajfa-10372	96	14	-	-	PUNCT
ajfa-10372	96	15	bank	bank	NOUN
ajfa-10372	96	16	performance	performance	NOUN
ajfa-10372	96	17	relationship	relationship	NOUN
ajfa-10372	96	18	.	.	PUNCT
ajfa-10372	97	1	credit	credit	NOUN
ajfa-10372	97	2	risk	risk	NOUN
ajfa-10372	97	3	is	be	AUX
ajfa-10372	97	4	the	the	DET
ajfa-10372	97	5	assessment	assessment	NOUN
ajfa-10372	97	6	of	of	ADP
ajfa-10372	97	7	the	the	DET
ajfa-10372	97	8	quality	quality	NOUN
ajfa-10372	97	9	of	of	ADP
ajfa-10372	97	10	the	the	DET
ajfa-10372	97	11	bank	bank	NOUN
ajfa-10372	97	12	's	's	PART
ajfa-10372	97	13	operational	operational	ADJ
ajfa-10372	97	14	risk	risk	NOUN
ajfa-10372	97	15	management	management	NOUN
ajfa-10372	97	16	.	.	PUNCT
ajfa-10372	98	1	credit	credit	NOUN
ajfa-10372	98	2	risk	risk	NOUN
ajfa-10372	98	3	of	of	ADP
ajfa-10372	98	4	them	they	PRON
ajfa-10372	98	5	comes	come	VERB
ajfa-10372	98	6	from	from	ADP
ajfa-10372	98	7	bad	bad	ADJ
ajfa-10372	98	8	loans	loan	NOUN
ajfa-10372	98	9	,	,	PUNCT
ajfa-10372	98	10	if	if	SCONJ
ajfa-10372	98	11	large	large	ADJ
ajfa-10372	98	12	amounts	amount	NOUN
ajfa-10372	98	13	will	will	AUX
ajfa-10372	98	14	affect	affect	VERB
ajfa-10372	98	15	every	every	DET
ajfa-10372	98	16	corner	corner	NOUN
ajfa-10372	98	17	of	of	ADP
ajfa-10372	98	18	the	the	DET
ajfa-10372	98	19	bank	bank	NOUN
ajfa-10372	98	20	's	's	PART
ajfa-10372	98	21	operations	operation	NOUN
ajfa-10372	98	22	.	.	PUNCT
ajfa-10372	99	1	bad	bad	ADJ
ajfa-10372	99	2	credit	credit	NOUN
ajfa-10372	99	3	will	will	AUX
ajfa-10372	99	4	hamper	hamper	VERB
ajfa-10372	99	5	banking	banking	NOUN
ajfa-10372	99	6	operations	operation	NOUN
ajfa-10372	99	7	because	because	SCONJ
ajfa-10372	99	8	bank	bank	NOUN
ajfa-10372	99	9	profits	profit	NOUN
ajfa-10372	99	10	obtained	obtain	VERB
ajfa-10372	99	11	from	from	ADP
ajfa-10372	99	12	the	the	DET
ajfa-10372	99	13	difference	difference	NOUN
ajfa-10372	99	14	between	between	ADP
ajfa-10372	99	15	deposits	deposit	NOUN
ajfa-10372	99	16	and	and	CCONJ
ajfa-10372	99	17	lending	lending	NOUN
ajfa-10372	99	18	interest	interest	NOUN
ajfa-10372	99	19	(	(	PUNCT
ajfa-10372	99	20	elizabeth	elizabeth	PROPN
ajfa-10372	99	21	,	,	PUNCT
ajfa-10372	99	22	2009	2009	NUM
ajfa-10372	99	23	)	)	PUNCT
ajfa-10372	99	24	.	.	PUNCT
ajfa-10372	100	1	credit	credit	NOUN
ajfa-10372	100	2	risk	risk	NOUN
ajfa-10372	100	3	will	will	AUX
ajfa-10372	100	4	increase	increase	VERB
ajfa-10372	100	5	when	when	SCONJ
ajfa-10372	100	6	the	the	DET
ajfa-10372	100	7	bank	bank	NOUN
ajfa-10372	100	8	has	have	VERB
ajfa-10372	100	9	a	a	DET
ajfa-10372	100	10	high	high	ADJ
ajfa-10372	100	11	complex	complex	ADJ
ajfa-10372	100	12	or	or	CCONJ
ajfa-10372	100	13	relatively	relatively	ADV
ajfa-10372	100	14	broad	broad	ADJ
ajfa-10372	100	15	diversification	diversification	NOUN
ajfa-10372	100	16	.	.	PUNCT
ajfa-10372	101	1	in	in	ADP
ajfa-10372	101	2	this	this	DET
ajfa-10372	101	3	condition	condition	NOUN
ajfa-10372	101	4	should	should	AUX
ajfa-10372	101	5	menerapan	menerapan	VERB
ajfa-10372	101	6	bank	bank	PROPN
ajfa-10372	101	7	with	with	ADP
ajfa-10372	101	8	good	good	ADJ
ajfa-10372	101	9	credit	credit	NOUN
ajfa-10372	101	10	risk	risk	NOUN
ajfa-10372	101	11	management	management	NOUN
ajfa-10372	101	12	in	in	ADP
ajfa-10372	101	13	order	order	NOUN
ajfa-10372	101	14	to	to	PART
ajfa-10372	101	15	achieve	achieve	VERB
ajfa-10372	101	16	optimum	optimum	ADJ
ajfa-10372	101	17	performance	performance	NOUN
ajfa-10372	101	18	.	.	PUNCT
ajfa-10372	102	1	so	so	ADV
ajfa-10372	102	2	we	we	PRON
ajfa-10372	102	3	come	come	VERB
ajfa-10372	102	4	up	up	ADP
ajfa-10372	102	5	with	with	ADP
ajfa-10372	102	6	hypothesis	hypothesis	NOUN
ajfa-10372	102	7	h6	h6	PROPN
ajfa-10372	102	8	:	:	PUNCT
ajfa-10372	102	9	bank	bank	NOUN
ajfa-10372	102	10	complexity	complexity	NOUN
ajfa-10372	102	11	moderates	moderate	VERB
ajfa-10372	102	12	crm	crm	PROPN
ajfa-10372	102	13	-	-	PUNCT
ajfa-10372	102	14	bank	bank	NOUN
ajfa-10372	102	15	performance	performance	NOUN
ajfa-10372	102	16	relationship	relationship	NOUN
ajfa-10372	102	17	.	.	PUNCT
ajfa-10372	103	1	2.5	2.5	NUM
ajfa-10372	103	2	.	.	PUNCT
ajfa-10372	104	1	risk	risk	NOUN
ajfa-10372	104	2	management	management	NOUN
ajfa-10372	104	3	,	,	PUNCT
ajfa-10372	104	4	size	size	NOUN
ajfa-10372	104	5	,	,	PUNCT
ajfa-10372	104	6	and	and	CCONJ
ajfa-10372	104	7	bank	bank	NOUN
ajfa-10372	104	8	performance	performance	NOUN
ajfa-10372	104	9	the	the	DET
ajfa-10372	104	10	relationship	relationship	NOUN
ajfa-10372	104	11	between	between	ADP
ajfa-10372	104	12	firm	firm	ADJ
ajfa-10372	104	13	size	size	NOUN
ajfa-10372	104	14	and	and	CCONJ
ajfa-10372	104	15	organizational	organizational	ADJ
ajfa-10372	104	16	structure	structure	NOUN
ajfa-10372	104	17	has	have	AUX
ajfa-10372	104	18	been	be	AUX
ajfa-10372	104	19	a	a	DET
ajfa-10372	104	20	major	major	ADJ
ajfa-10372	104	21	consideration	consideration	NOUN
ajfa-10372	104	22	in	in	ADP
ajfa-10372	104	23	the	the	DET
ajfa-10372	104	24	organization	organization	NOUN
ajfa-10372	104	25	theory	theory	NOUN
ajfa-10372	104	26	literature	literature	PROPN
ajfa-10372	104	27	(	(	PUNCT
ajfa-10372	104	28	lawrence	lawrence	PROPN
ajfa-10372	104	29	dan	dan	PROPN
ajfa-10372	104	30	lorsch	lorsch	PROPN
ajfa-10372	104	31	,	,	PUNCT
ajfa-10372	104	32	1967	1967	NUM
ajfa-10372	104	33	)	)	PUNCT
ajfa-10372	104	34	.	.	PUNCT
ajfa-10372	105	1	in	in	ADP
ajfa-10372	105	2	addition	addition	NOUN
ajfa-10372	105	3	,	,	PUNCT
ajfa-10372	105	4	the	the	DET
ajfa-10372	105	5	accounting	accounting	NOUN
ajfa-10372	105	6	scholars	scholar	NOUN
ajfa-10372	105	7	also	also	ADV
ajfa-10372	105	8	conclude	conclude	VERB
ajfa-10372	105	9	that	that	PRON
ajfa-10372	105	10	firm	firm	ADJ
ajfa-10372	105	11	size	size	NOUN
ajfa-10372	105	12	is	be	AUX
ajfa-10372	105	13	an	an	DET
ajfa-10372	105	14	important	important	ADJ
ajfa-10372	105	15	factor	factor	NOUN
ajfa-10372	105	16	when	when	SCONJ
ajfa-10372	105	17	considering	consider	VERB
ajfa-10372	105	18	the	the	DET
ajfa-10372	105	19	design	design	NOUN
ajfa-10372	105	20	and	and	CCONJ
ajfa-10372	105	21	use	use	NOUN
ajfa-10372	105	22	of	of	ADP
ajfa-10372	105	23	management	management	NOUN
ajfa-10372	105	24	control	control	NOUN
ajfa-10372	105	25	systems	system	NOUN
ajfa-10372	105	26	.	.	PUNCT
ajfa-10372	106	1	hoyt	hoyt	PROPN
ajfa-10372	106	2	et	et	PROPN
ajfa-10372	106	3	al	al	PROPN
ajfa-10372	106	4	.	.	PROPN
ajfa-10372	106	5	(	(	PUNCT
ajfa-10372	106	6	2006	2006	NUM
ajfa-10372	106	7	)	)	PUNCT
ajfa-10372	106	8	found	find	VERB
ajfa-10372	106	9	firm	firm	ADJ
ajfa-10372	106	10	size	size	NOUN
ajfa-10372	106	11	is	be	AUX
ajfa-10372	106	12	positively	positively	ADV
ajfa-10372	106	13	related	relate	VERB
ajfa-10372	106	14	to	to	ADP
ajfa-10372	106	15	the	the	DET
ajfa-10372	106	16	the	the	DET
ajfa-10372	106	17	level	level	NOUN
ajfa-10372	106	18	risk	risk	NOUN
ajfa-10372	106	19	management	management	NOUN
ajfa-10372	106	20	implementation	implementation	NOUN
ajfa-10372	106	21	.	.	PUNCT
ajfa-10372	107	1	beasley	beasley	PROPN
ajfa-10372	107	2	et	et	PROPN
ajfa-10372	107	3	al	al	PROPN
ajfa-10372	107	4	.	.	PROPN
ajfa-10372	108	1	(	(	PUNCT
ajfa-10372	108	2	2005	2005	NUM
ajfa-10372	108	3	)	)	PUNCT
ajfa-10372	108	4	showed	show	VERB
ajfa-10372	108	5	that	that	SCONJ
ajfa-10372	108	6	organization	organization	NOUN
ajfa-10372	108	7	size	size	NOUN
ajfa-10372	108	8	positively	positively	ADV
ajfa-10372	108	9	related	relate	VERB
ajfa-10372	108	10	to	to	ADP
ajfa-10372	108	11	the	the	DET
ajfa-10372	108	12	risk	risk	NOUN
ajfa-10372	108	13	management	management	NOUN
ajfa-10372	108	14	implementation	implementation	NOUN
ajfa-10372	108	15	phase	phase	NOUN
ajfa-10372	108	16	.	.	PUNCT
ajfa-10372	109	1	merchant	merchant	NOUN
ajfa-10372	109	2	(	(	PUNCT
ajfa-10372	109	3	1981	1981	NUM
ajfa-10372	109	4	)	)	PUNCT
ajfa-10372	109	5	argues	argue	VERB
ajfa-10372	109	6	that	that	SCONJ
ajfa-10372	109	7	the	the	DET
ajfa-10372	109	8	growth	growth	NOUN
ajfa-10372	109	9	of	of	ADP
ajfa-10372	109	10	the	the	DET
ajfa-10372	109	11	organization	organization	NOUN
ajfa-10372	109	12	raises	raise	VERB
ajfa-10372	109	13	communication	communication	NOUN
ajfa-10372	109	14	and	and	CCONJ
ajfa-10372	109	15	control	control	NOUN
ajfa-10372	109	16	escalation	escalation	NOUN
ajfa-10372	109	17	.	.	PUNCT
ajfa-10372	110	1	so	so	ADV
ajfa-10372	110	2	organization	organization	NOUN
ajfa-10372	110	3	size	size	NOUN
ajfa-10372	110	4	will	will	AUX
ajfa-10372	110	5	affect	affect	VERB
ajfa-10372	110	6	risk	risk	NOUN
ajfa-10372	110	7	management	management	NOUN
ajfa-10372	110	8	firm	firm	NOUN
ajfa-10372	110	9	performance	performance	NOUN
ajfa-10372	110	10	relationship	relationship	NOUN
ajfa-10372	110	11	.	.	PUNCT
ajfa-10372	111	1	so	so	ADV
ajfa-10372	111	2	we	we	PRON
ajfa-10372	111	3	come	come	VERB
ajfa-10372	111	4	up	up	ADP
ajfa-10372	111	5	with	with	ADP
ajfa-10372	111	6	hypothesis	hypothesis	NOUN
ajfa-10372	111	7	:	:	PUNCT
ajfa-10372	111	8	h7	h7	PROPN
ajfa-10372	111	9	:	:	PUNCT
ajfa-10372	111	10	bank	bank	NOUN
ajfa-10372	111	11	size	size	NOUN
ajfa-10372	111	12	moderates	moderate	VERB
ajfa-10372	111	13	erm	erm	PROPN
ajfa-10372	111	14	-	-	PUNCT
ajfa-10372	111	15	bank	bank	NOUN
ajfa-10372	111	16	performance	performance	NOUN
ajfa-10372	111	17	relationship	relationship	NOUN
ajfa-10372	111	18	.	.	PUNCT
ajfa-10372	112	1	rachdi	rachdi	NOUN
ajfa-10372	112	2	,	,	PUNCT
ajfa-10372	112	3	et	et	PROPN
ajfa-10372	112	4	.	.	PUNCT
ajfa-10372	113	1	al	al	PROPN
ajfa-10372	113	2	.	.	PROPN
ajfa-10372	114	1	(	(	PUNCT
ajfa-10372	114	2	2003	2003	NUM
ajfa-10372	114	3	)	)	PUNCT
ajfa-10372	114	4	found	find	VERB
ajfa-10372	114	5	that	that	SCONJ
ajfa-10372	114	6	small	small	ADJ
ajfa-10372	114	7	size	size	NOUN
ajfa-10372	114	8	banks	bank	NOUN
ajfa-10372	114	9	assume	assume	VERB
ajfa-10372	114	10	lower	low	ADJ
ajfa-10372	114	11	credit	credit	NOUN
ajfa-10372	114	12	risk	risk	NOUN
ajfa-10372	114	13	,	,	PUNCT
ajfa-10372	114	14	so	so	CCONJ
ajfa-10372	114	15	there	there	PRON
ajfa-10372	114	16	is	be	VERB
ajfa-10372	114	17	no	no	DET
ajfa-10372	114	18	incentive	incentive	NOUN
ajfa-10372	114	19	to	to	PART
ajfa-10372	114	20	implemented	implement	VERB
ajfa-10372	114	21	intensive	intensive	ADJ
ajfa-10372	114	22	credit	credit	NOUN
ajfa-10372	114	23	risk	risk	NOUN
ajfa-10372	114	24	management	management	NOUN
ajfa-10372	114	25	.	.	PUNCT
ajfa-10372	115	1	moreover	moreover	ADV
ajfa-10372	115	2	,	,	PUNCT
ajfa-10372	115	3	ranjan	ranjan	PROPN
ajfa-10372	115	4	and	and	CCONJ
ajfa-10372	115	5	dahl	dahl	PROPN
ajfa-10372	115	6	(	(	PUNCT
ajfa-10372	115	7	2003	2003	NUM
ajfa-10372	115	8	)	)	PUNCT
ajfa-10372	115	9	states	state	VERB
ajfa-10372	115	10	that	that	SCONJ
ajfa-10372	115	11	the	the	PRON
ajfa-10372	115	12	bigger	big	ADJ
ajfa-10372	115	13	the	the	DET
ajfa-10372	115	14	bank	bank	NOUN
ajfa-10372	115	15	,	,	PUNCT
ajfa-10372	115	16	the	the	PRON
ajfa-10372	115	17	smaller	small	ADJ
ajfa-10372	115	18	the	the	DET
ajfa-10372	115	19	rate	rate	NOUN
ajfa-10372	115	20	of	of	ADP
ajfa-10372	115	21	non	non	ADJ
ajfa-10372	115	22	-	-	ADJ
ajfa-10372	115	23	performing	perform	VERB
ajfa-10372	115	24	loans	loan	NOUN
ajfa-10372	115	25	.	.	PUNCT
ajfa-10372	116	1	so	so	ADV
ajfa-10372	116	2	management	management	NOUN
ajfa-10372	116	3	needs	need	VERB
ajfa-10372	116	4	to	to	PART
ajfa-10372	116	5	implement	implement	VERB
ajfa-10372	116	6	an	an	DET
ajfa-10372	116	7	effective	effective	ADJ
ajfa-10372	116	8	credit	credit	NOUN
ajfa-10372	116	9	risk	risk	NOUN
ajfa-10372	116	10	management	management	NOUN
ajfa-10372	116	11	to	to	PART
ajfa-10372	116	12	reduce	reduce	VERB
ajfa-10372	116	13	the	the	DET
ajfa-10372	116	14	risk	risk	NOUN
ajfa-10372	116	15	of	of	ADP
ajfa-10372	116	16	the	the	DET
ajfa-10372	116	17	loans	loan	NOUN
ajfa-10372	116	18	in	in	ADP
ajfa-10372	116	19	order	order	NOUN
ajfa-10372	116	20	to	to	PART
ajfa-10372	116	21	improve	improve	VERB
ajfa-10372	116	22	bank	bank	NOUN
ajfa-10372	116	23	performance	performance	NOUN
ajfa-10372	116	24	.	.	PUNCT
ajfa-10372	117	1	so	so	ADV
ajfa-10372	117	2	we	we	PRON
ajfa-10372	117	3	come	come	VERB
ajfa-10372	117	4	up	up	ADP
ajfa-10372	117	5	with	with	ADP
ajfa-10372	117	6	hypothesis	hypothesis	NOUN
ajfa-10372	117	7	h8	h8	PROPN
ajfa-10372	117	8	:	:	PUNCT
ajfa-10372	117	9	bank	bank	NOUN
ajfa-10372	117	10	size	size	NOUN
ajfa-10372	117	11	moderates	moderate	VERB
ajfa-10372	117	12	crm	crm	PROPN
ajfa-10372	117	13	-	-	PUNCT
ajfa-10372	117	14	bank	bank	NOUN
ajfa-10372	117	15	performance	performance	NOUN
ajfa-10372	117	16	relationship	relationship	NOUN
ajfa-10372	117	17	2.6	2.6	NUM
ajfa-10372	117	18	.	.	PUNCT
ajfa-10372	118	1	risk	risk	NOUN
ajfa-10372	118	2	management	management	NOUN
ajfa-10372	118	3	,	,	PUNCT
ajfa-10372	118	4	independent	independent	ADJ
ajfa-10372	118	5	board	board	NOUN
ajfa-10372	118	6	,	,	PUNCT
ajfa-10372	118	7	and	and	CCONJ
ajfa-10372	118	8	bank	bank	NOUN
ajfa-10372	118	9	performance	performance	NOUN
ajfa-10372	118	10	enterprise	enterprise	NOUN
ajfa-10372	118	11	risk	risk	NOUN
ajfa-10372	118	12	management	management	NOUN
ajfa-10372	118	13	as	as	ADP
ajfa-10372	118	14	a	a	DET
ajfa-10372	118	15	strategy	strategy	NOUN
ajfa-10372	118	16	to	to	PART
ajfa-10372	118	17	manage	manage	VERB
ajfa-10372	118	18	the	the	DET
ajfa-10372	118	19	risks	risk	NOUN
ajfa-10372	118	20	that	that	PRON
ajfa-10372	118	21	can	can	AUX
ajfa-10372	118	22	reach	reach	VERB
ajfa-10372	118	23	all	all	DET
ajfa-10372	118	24	parts	part	NOUN
ajfa-10372	118	25	of	of	ADP
ajfa-10372	118	26	the	the	DET
ajfa-10372	118	27	company	company	NOUN
ajfa-10372	118	28	,	,	PUNCT
ajfa-10372	118	29	not	not	PART
ajfa-10372	118	30	in	in	ADP
ajfa-10372	118	31	spite	spite	NOUN
ajfa-10372	118	32	of	of	ADP
ajfa-10372	118	33	the	the	DET
ajfa-10372	118	34	existence	existence	NOUN
ajfa-10372	118	35	of	of	ADP
ajfa-10372	118	36	an	an	DET
ajfa-10372	118	37	independent	independent	ADJ
ajfa-10372	118	38	commissioner	commissioner	NOUN
ajfa-10372	118	39	who	who	PRON
ajfa-10372	118	40	oversees	oversee	VERB
ajfa-10372	118	41	the	the	DET
ajfa-10372	118	42	effort	effort	NOUN
ajfa-10372	118	43	to	to	PART
ajfa-10372	118	44	control	control	VERB
ajfa-10372	118	45	the	the	DET
ajfa-10372	118	46	risks	risk	NOUN
ajfa-10372	118	47	that	that	PRON
ajfa-10372	118	48	have	have	AUX
ajfa-10372	118	49	been	be	AUX
ajfa-10372	118	50	applied	apply	VERB
ajfa-10372	118	51	.	.	PUNCT
ajfa-10372	119	1	kleffner	kleffner	PROPN
ajfa-10372	119	2	et	et	PROPN
ajfa-10372	119	3	al	al	PROPN
ajfa-10372	119	4	.	.	PROPN
ajfa-10372	120	1	(	(	PUNCT
ajfa-10372	120	2	2003	2003	NUM
ajfa-10372	120	3	)	)	PUNCT
ajfa-10372	120	4	suggests	suggest	VERB
ajfa-10372	120	5	that	that	SCONJ
ajfa-10372	120	6	the	the	DET
ajfa-10372	120	7	main	main	ADJ
ajfa-10372	120	8	factor	factor	NOUN
ajfa-10372	120	9	underlying	underlie	VERB
ajfa-10372	120	10	the	the	DET
ajfa-10372	120	11	adoption	adoption	NOUN
ajfa-10372	120	12	of	of	ADP
ajfa-10372	120	13	erm	erm	PROPN
ajfa-10372	120	14	strategy	strategy	NOUN
ajfa-10372	120	15	firms	firm	NOUN
ajfa-10372	120	16	in	in	ADP
ajfa-10372	120	17	canada	canada	PROPN
ajfa-10372	120	18	was	be	AUX
ajfa-10372	120	19	a	a	DET
ajfa-10372	120	20	drive	drive	NOUN
ajfa-10372	120	21	of	of	ADP
ajfa-10372	120	22	the	the	DET
ajfa-10372	120	23	board	board	NOUN
ajfa-10372	120	24	of	of	ADP
ajfa-10372	120	25	directors	director	NOUN
ajfa-10372	120	26	.	.	PUNCT
ajfa-10372	121	1	coso	coso	PROPN
ajfa-10372	121	2	(	(	PUNCT
ajfa-10372	121	3	2004	2004	NUM
ajfa-10372	121	4	)	)	PUNCT
ajfa-10372	121	5	also	also	ADV
ajfa-10372	121	6	argues	argue	VERB
ajfa-10372	121	7	that	that	SCONJ
ajfa-10372	121	8	the	the	DET
ajfa-10372	121	9	board	board	NOUN
ajfa-10372	121	10	of	of	ADP
ajfa-10372	121	11	directors	director	NOUN
ajfa-10372	121	12	plays	play	VERB
ajfa-10372	121	13	an	an	DET
ajfa-10372	121	14	important	important	ADJ
ajfa-10372	121	15	role	role	NOUN
ajfa-10372	121	16	in	in	ADP
ajfa-10372	121	17	erm	erm	PROPN
ajfa-10372	121	18	implementation	implementation	NOUN
ajfa-10372	121	19	strategy	strategy	NOUN
ajfa-10372	121	20	.	.	PUNCT
ajfa-10372	122	1	beasley	beasley	PROPN
ajfa-10372	122	2	et	et	PROPN
ajfa-10372	122	3	al	al	PROPN
ajfa-10372	122	4	.	.	PROPN
ajfa-10372	123	1	(	(	PUNCT
ajfa-10372	123	2	2005	2005	NUM
ajfa-10372	123	3	)	)	PUNCT
ajfa-10372	123	4	suggested	suggest	VERB
ajfa-10372	123	5	that	that	SCONJ
ajfa-10372	123	6	independent	independent	ADJ
ajfa-10372	123	7	directors	director	NOUN
ajfa-10372	123	8	on	on	ADP
ajfa-10372	123	9	the	the	DET
ajfa-10372	123	10	board	board	NOUN
ajfa-10372	123	11	is	be	AUX
ajfa-10372	123	12	positively	positively	ADV
ajfa-10372	123	13	related	relate	VERB
ajfa-10372	123	14	to	to	ADP
ajfa-10372	123	15	the	the	DET
ajfa-10372	123	16	stage	stage	NOUN
ajfa-10372	123	17	of	of	ADP
ajfa-10372	123	18	implementation	implementation	NOUN
ajfa-10372	123	19	of	of	ADP
ajfa-10372	123	20	erm	erm	PROPN
ajfa-10372	123	21	.	.	PUNCT
ajfa-10372	124	1	in	in	ADP
ajfa-10372	124	2	addition	addition	NOUN
ajfa-10372	124	3	,	,	PUNCT
ajfa-10372	124	4	gordon	gordon	PROPN
ajfa-10372	124	5	et	et	PROPN
ajfa-10372	124	6	al	al	PROPN
ajfa-10372	124	7	.	.	PROPN
ajfa-10372	124	8	(	(	PUNCT
ajfa-10372	124	9	2009	2009	NUM
ajfa-10372	124	10	)	)	PUNCT
ajfa-10372	124	11	,	,	PUNCT
ajfa-10372	124	12	concluded	conclude	VERB
ajfa-10372	124	13	the	the	DET
ajfa-10372	124	14	relationship	relationship	NOUN
ajfa-10372	124	15	between	between	ADP
ajfa-10372	124	16	erm	erm	PROPN
ajfa-10372	124	17	and	and	CCONJ
ajfa-10372	124	18	the	the	DET
ajfa-10372	124	19	performance	performance	NOUN
ajfa-10372	124	20	of	of	ADP
ajfa-10372	124	21	the	the	DET
ajfa-10372	124	22	company	company	NOUN
ajfa-10372	124	23	depends	depend	VERB
ajfa-10372	124	24	on	on	ADP
ajfa-10372	124	25	the	the	DET
ajfa-10372	124	26	monitoring	monitoring	NOUN
ajfa-10372	124	27	of	of	ADP
ajfa-10372	124	28	the	the	DET
ajfa-10372	124	29	board	board	NOUN
ajfa-10372	124	30	of	of	ADP
ajfa-10372	124	31	directors	director	NOUN
ajfa-10372	124	32	.	.	PUNCT
ajfa-10372	125	1	so	so	ADV
ajfa-10372	125	2	we	we	PRON
ajfa-10372	125	3	come	come	VERB
ajfa-10372	125	4	up	up	ADP
ajfa-10372	125	5	with	with	ADP
ajfa-10372	125	6	hypothesis	hypothesis	NOUN
ajfa-10372	125	7	:	:	PUNCT
ajfa-10372	125	8	h9	h9	NOUN
ajfa-10372	125	9	:	:	PUNCT
ajfa-10372	125	10	independent	independent	PROPN
ajfa-10372	125	11	board	board	PROPN
ajfa-10372	125	12	moderates	moderate	VERB
ajfa-10372	125	13	erm	erm	PROPN
ajfa-10372	125	14	-	-	PUNCT
ajfa-10372	125	15	bank	bank	NOUN
ajfa-10372	125	16	performance	performance	NOUN
ajfa-10372	125	17	relationship	relationship	NOUN
ajfa-10372	125	18	.	.	PUNCT
ajfa-10372	126	1	dannon	dannon	PROPN
ajfa-10372	126	2	(	(	PUNCT
ajfa-10372	126	3	2009	2009	NUM
ajfa-10372	126	4	)	)	PUNCT
ajfa-10372	126	5	states	state	VERB
ajfa-10372	126	6	that	that	SCONJ
ajfa-10372	126	7	the	the	DET
ajfa-10372	126	8	internal	internal	ADJ
ajfa-10372	126	9	governance	governance	NOUN
ajfa-10372	126	10	mechanism	mechanism	NOUN
ajfa-10372	126	11	including	include	VERB
ajfa-10372	126	12	independent	independent	ADJ
ajfa-10372	126	13	board	board	PROPN
ajfa-10372	126	14	asian	asian	PROPN
ajfa-10372	126	15	journal	journal	PROPN
ajfa-10372	126	16	of	of	ADP
ajfa-10372	126	17	finance	finance	PROPN
ajfa-10372	126	18	&	&	CCONJ
ajfa-10372	126	19	accounting	accounting	PROPN
ajfa-10372	126	20	issn	issn	PROPN
ajfa-10372	126	21	1946	1946	NUM
ajfa-10372	126	22	-	-	PUNCT
ajfa-10372	126	23	052x	052x	PROPN
ajfa-10372	126	24	2017	2017	NUM
ajfa-10372	126	25	,	,	PUNCT
ajfa-10372	126	26	vol	vol	NOUN
ajfa-10372	126	27	.	.	NOUN
ajfa-10372	126	28	9	9	NUM
ajfa-10372	126	29	,	,	PUNCT
ajfa-10372	126	30	no	no	INTJ
ajfa-10372	126	31	.	.	NOUN
ajfa-10372	126	32	1	1	NUM
ajfa-10372	126	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	126	34	41	41	NUM
ajfa-10372	126	35	role	role	NOUN
ajfa-10372	126	36	more	more	ADV
ajfa-10372	126	37	effective	effective	ADJ
ajfa-10372	126	38	in	in	ADP
ajfa-10372	126	39	explaining	explain	VERB
ajfa-10372	126	40	bank	bank	NOUN
ajfa-10372	126	41	risk	risk	NOUN
ajfa-10372	126	42	.	.	PUNCT
ajfa-10372	127	1	moreover	moreover	ADV
ajfa-10372	127	2	,	,	PUNCT
ajfa-10372	127	3	pathan	pathan	PROPN
ajfa-10372	127	4	(	(	PUNCT
ajfa-10372	127	5	2009	2009	NUM
ajfa-10372	127	6	)	)	PUNCT
ajfa-10372	127	7	found	find	VERB
ajfa-10372	127	8	that	that	SCONJ
ajfa-10372	127	9	independent	independent	ADJ
ajfa-10372	127	10	board	board	NOUN
ajfa-10372	127	11	monitoring	monitoring	NOUN
ajfa-10372	127	12	could	could	AUX
ajfa-10372	127	13	contribution	contribution	VERB
ajfa-10372	127	14	to	to	ADP
ajfa-10372	127	15	reduction	reduction	NOUN
ajfa-10372	127	16	of	of	ADP
ajfa-10372	127	17	various	various	ADJ
ajfa-10372	127	18	banking	banking	NOUN
ajfa-10372	127	19	risks	risk	NOUN
ajfa-10372	127	20	.	.	PUNCT
ajfa-10372	128	1	since	since	SCONJ
ajfa-10372	128	2	credit	credit	NOUN
ajfa-10372	128	3	risk	risk	NOUN
ajfa-10372	128	4	can	can	AUX
ajfa-10372	128	5	be	be	AUX
ajfa-10372	128	6	metigated	metigate	VERB
ajfa-10372	128	7	by	by	ADP
ajfa-10372	128	8	independent	independent	ADJ
ajfa-10372	128	9	board	board	PROPN
ajfa-10372	128	10	monitoring	monitoring	NOUN
ajfa-10372	128	11	,	,	PUNCT
ajfa-10372	128	12	credit	credit	NOUN
ajfa-10372	128	13	management	management	NOUN
ajfa-10372	128	14	will	will	AUX
ajfa-10372	128	15	not	not	PART
ajfa-10372	128	16	be	be	AUX
ajfa-10372	128	17	strong	strong	ADJ
ajfa-10372	128	18	contribution	contribution	NOUN
ajfa-10372	128	19	to	to	PART
ajfa-10372	128	20	increase	increase	VERB
ajfa-10372	128	21	bank	bank	NOUN
ajfa-10372	128	22	performance	performance	NOUN
ajfa-10372	128	23	.	.	PUNCT
ajfa-10372	129	1	so	so	ADV
ajfa-10372	129	2	we	we	PRON
ajfa-10372	129	3	come	come	VERB
ajfa-10372	129	4	up	up	ADP
ajfa-10372	129	5	with	with	ADP
ajfa-10372	129	6	hypothesis	hypothesis	NOUN
ajfa-10372	129	7	:	:	PUNCT
ajfa-10372	129	8	h10	h10	NOUN
ajfa-10372	129	9	:	:	PUNCT
ajfa-10372	129	10	independent	independent	PROPN
ajfa-10372	129	11	board	board	PROPN
ajfa-10372	129	12	moderates	moderate	VERB
ajfa-10372	129	13	crm	crm	PROPN
ajfa-10372	129	14	-	-	PUNCT
ajfa-10372	129	15	bank	bank	NOUN
ajfa-10372	129	16	performance	performance	NOUN
ajfa-10372	129	17	relationship	relationship	NOUN
ajfa-10372	129	18	.	.	PUNCT
ajfa-10372	130	1	3	3	X
ajfa-10372	130	2	.	.	X
ajfa-10372	130	3	research	research	NOUN
ajfa-10372	130	4	method	method	NOUN
ajfa-10372	130	5	and	and	CCONJ
ajfa-10372	130	6	model	model	NOUN
ajfa-10372	130	7	3.1	3.1	NUM
ajfa-10372	130	8	.	.	PUNCT
ajfa-10372	131	1	population	population	NOUN
ajfa-10372	131	2	and	and	CCONJ
ajfa-10372	131	3	sample	sample	VERB
ajfa-10372	131	4	the	the	DET
ajfa-10372	131	5	populations	population	NOUN
ajfa-10372	131	6	in	in	ADP
ajfa-10372	131	7	this	this	DET
ajfa-10372	131	8	study	study	NOUN
ajfa-10372	131	9	are	be	AUX
ajfa-10372	131	10	all	all	PRON
ajfa-10372	131	11	banking	banking	NOUN
ajfa-10372	131	12	companies	company	NOUN
ajfa-10372	131	13	listed	list	VERB
ajfa-10372	131	14	in	in	ADP
ajfa-10372	131	15	indonesia	indonesia	PROPN
ajfa-10372	131	16	stock	stock	PROPN
ajfa-10372	131	17	exchange	exchange	PROPN
ajfa-10372	131	18	(	(	PUNCT
ajfa-10372	131	19	idx	idx	PROPN
ajfa-10372	131	20	)	)	PUNCT
ajfa-10372	131	21	from	from	ADP
ajfa-10372	131	22	2010	2010	NUM
ajfa-10372	131	23	until	until	ADP
ajfa-10372	131	24	2013	2013	NUM
ajfa-10372	131	25	.	.	PUNCT
ajfa-10372	132	1	the	the	DET
ajfa-10372	132	2	samples	sample	NOUN
ajfa-10372	132	3	in	in	ADP
ajfa-10372	132	4	this	this	DET
ajfa-10372	132	5	study	study	NOUN
ajfa-10372	132	6	were	be	AUX
ajfa-10372	132	7	selected	select	VERB
ajfa-10372	132	8	by	by	ADP
ajfa-10372	132	9	using	use	VERB
ajfa-10372	132	10	purposive	purposive	ADJ
ajfa-10372	132	11	sampling	sampling	NOUN
ajfa-10372	132	12	method	method	NOUN
ajfa-10372	132	13	where	where	SCONJ
ajfa-10372	132	14	the	the	DET
ajfa-10372	132	15	selection	selection	NOUN
ajfa-10372	132	16	of	of	ADP
ajfa-10372	132	17	samples	sample	NOUN
ajfa-10372	132	18	taken	take	VERB
ajfa-10372	132	19	in	in	ADP
ajfa-10372	132	20	accordance	accordance	NOUN
ajfa-10372	132	21	with	with	ADP
ajfa-10372	132	22	the	the	DET
ajfa-10372	132	23	criteria	criterion	NOUN
ajfa-10372	132	24	of	of	ADP
ajfa-10372	132	25	the	the	DET
ajfa-10372	132	26	samples	sample	NOUN
ajfa-10372	132	27	described	describe	VERB
ajfa-10372	132	28	in	in	ADP
ajfa-10372	132	29	chapter	chapter	NOUN
ajfa-10372	132	30	previous	previous	ADJ
ajfa-10372	132	31	.	.	PUNCT
ajfa-10372	133	1	from	from	ADP
ajfa-10372	133	2	several	several	ADJ
ajfa-10372	133	3	samples	sample	NOUN
ajfa-10372	133	4	into	into	ADP
ajfa-10372	133	5	the	the	DET
ajfa-10372	133	6	population	population	NOUN
ajfa-10372	133	7	there	there	PRON
ajfa-10372	133	8	are	be	VERB
ajfa-10372	133	9	some	some	DET
ajfa-10372	133	10	companies	company	NOUN
ajfa-10372	133	11	that	that	PRON
ajfa-10372	133	12	are	be	AUX
ajfa-10372	133	13	not	not	PART
ajfa-10372	133	14	used	use	VERB
ajfa-10372	133	15	as	as	ADP
ajfa-10372	133	16	samples	sample	NOUN
ajfa-10372	133	17	because	because	SCONJ
ajfa-10372	133	18	they	they	PRON
ajfa-10372	133	19	do	do	AUX
ajfa-10372	133	20	not	not	PART
ajfa-10372	133	21	meet	meet	VERB
ajfa-10372	133	22	the	the	DET
ajfa-10372	133	23	criteria	criterion	NOUN
ajfa-10372	133	24	.	.	PUNCT
ajfa-10372	134	1	24	24	NUM
ajfa-10372	134	2	of	of	ADP
ajfa-10372	134	3	31	31	NUM
ajfa-10372	134	4	banking	banking	NOUN
ajfa-10372	134	5	companies	company	NOUN
ajfa-10372	134	6	have	have	AUX
ajfa-10372	134	7	met	meet	VERB
ajfa-10372	134	8	the	the	DET
ajfa-10372	134	9	sample	sample	NOUN
ajfa-10372	134	10	’s	’s	PART
ajfa-10372	134	11	criteria	criterion	NOUN
ajfa-10372	134	12	of	of	ADP
ajfa-10372	134	13	this	this	DET
ajfa-10372	134	14	study	study	NOUN
ajfa-10372	134	15	or	or	CCONJ
ajfa-10372	134	16	96	96	NUM
ajfa-10372	134	17	observations	observation	NOUN
ajfa-10372	134	18	in	in	ADP
ajfa-10372	134	19	four	four	NUM
ajfa-10372	134	20	(	(	PUNCT
ajfa-10372	134	21	4	4	NUM
ajfa-10372	134	22	)	)	PUNCT
ajfa-10372	134	23	years	year	NOUN
ajfa-10372	134	24	.	.	PUNCT
ajfa-10372	135	1	3.2	3.2	NUM
ajfa-10372	135	2	.	.	PUNCT
ajfa-10372	135	3	definition	definition	NOUN
ajfa-10372	135	4	and	and	CCONJ
ajfa-10372	135	5	measurement	measurement	NOUN
ajfa-10372	135	6	of	of	ADP
ajfa-10372	135	7	variables	variable	NOUN
ajfa-10372	135	8	3.2.1	3.2.1	NUM
ajfa-10372	135	9	.	.	PUNCT
ajfa-10372	136	1	bank	bank	NOUN
ajfa-10372	136	2	performance	performance	NOUN
ajfa-10372	136	3	(	(	PUNCT
ajfa-10372	136	4	bp	bp	PROPN
ajfa-10372	136	5	)	)	PUNCT
ajfa-10372	136	6	there	there	PRON
ajfa-10372	136	7	are	be	VERB
ajfa-10372	136	8	two	two	NUM
ajfa-10372	136	9	approaches	approach	NOUN
ajfa-10372	136	10	that	that	PRON
ajfa-10372	136	11	commonly	commonly	ADV
ajfa-10372	136	12	employed	employ	VERB
ajfa-10372	136	13	in	in	ADP
ajfa-10372	136	14	measuring	measure	VERB
ajfa-10372	136	15	firm	firm	ADJ
ajfa-10372	136	16	performance	performance	NOUN
ajfa-10372	136	17	i.e.	i.e.	X
ajfa-10372	136	18	financial	financial	ADJ
ajfa-10372	136	19	accounting	accounting	NOUN
ajfa-10372	136	20	based	base	VERB
ajfa-10372	136	21	measures	measure	NOUN
ajfa-10372	136	22	(	(	PUNCT
ajfa-10372	136	23	fab	fab	NOUN
ajfa-10372	136	24	)	)	PUNCT
ajfa-10372	136	25	such	such	ADJ
ajfa-10372	136	26	as	as	ADP
ajfa-10372	136	27	return	return	NOUN
ajfa-10372	136	28	on	on	ADP
ajfa-10372	136	29	asset	asset	NOUN
ajfa-10372	136	30	(	(	PUNCT
ajfa-10372	136	31	roa	roa	PROPN
ajfa-10372	136	32	)	)	PUNCT
ajfa-10372	136	33	,	,	PUNCT
ajfa-10372	136	34	return	return	VERB
ajfa-10372	136	35	on	on	ADP
ajfa-10372	136	36	equity	equity	NOUN
ajfa-10372	136	37	(	(	PUNCT
ajfa-10372	136	38	roe	roe	PROPN
ajfa-10372	136	39	)	)	PUNCT
ajfa-10372	136	40	,	,	PUNCT
ajfa-10372	136	41	and	and	CCONJ
ajfa-10372	136	42	return	return	VERB
ajfa-10372	136	43	on	on	ADP
ajfa-10372	136	44	sales	sale	NOUN
ajfa-10372	136	45	(	(	PUNCT
ajfa-10372	136	46	ros	ros	PROPN
ajfa-10372	136	47	)	)	PUNCT
ajfa-10372	136	48	,	,	PUNCT
ajfa-10372	136	49	financial	financial	ADJ
ajfa-10372	136	50	market	market	NOUN
ajfa-10372	136	51	based	base	VERB
ajfa-10372	136	52	measures	measure	NOUN
ajfa-10372	136	53	(	(	PUNCT
ajfa-10372	136	54	fmb	fmb	NOUN
ajfa-10372	136	55	)	)	PUNCT
ajfa-10372	136	56	such	such	ADJ
ajfa-10372	136	57	as	as	ADP
ajfa-10372	136	58	stock	stock	NOUN
ajfa-10372	136	59	return	return	NOUN
ajfa-10372	136	60	,	,	PUNCT
ajfa-10372	136	61	market	market	NOUN
ajfa-10372	136	62	to	to	ADP
ajfa-10372	136	63	book	book	NOUN
ajfa-10372	136	64	ratio	ratio	NOUN
ajfa-10372	136	65	,	,	PUNCT
ajfa-10372	136	66	and	and	CCONJ
ajfa-10372	136	67	tobin	tobin	PROPN
ajfa-10372	136	68	-	-	PUNCT
ajfa-10372	136	69	q.	q.	PROPN
ajfa-10372	136	70	this	this	DET
ajfa-10372	136	71	study	study	NOUN
ajfa-10372	136	72	measures	measure	VERB
ajfa-10372	136	73	the	the	DET
ajfa-10372	136	74	bank	bank	NOUN
ajfa-10372	136	75	performance	performance	NOUN
ajfa-10372	136	76	using	use	VERB
ajfa-10372	136	77	ratio	ratio	NOUN
ajfa-10372	136	78	of	of	ADP
ajfa-10372	136	79	return	return	NOUN
ajfa-10372	136	80	on	on	ADP
ajfa-10372	136	81	assets	asset	NOUN
ajfa-10372	136	82	(	(	PUNCT
ajfa-10372	136	83	roa	roa	NOUN
ajfa-10372	136	84	)	)	PUNCT
ajfa-10372	136	85	to	to	PART
ajfa-10372	136	86	adjust	adjust	VERB
ajfa-10372	136	87	the	the	DET
ajfa-10372	136	88	indonesian	indonesian	ADJ
ajfa-10372	136	89	central	central	PROPN
ajfa-10372	136	90	bank	bank	PROPN
ajfa-10372	136	91	regulation	regulation	NOUN
ajfa-10372	136	92	on	on	ADP
ajfa-10372	136	93	guidelines	guideline	NOUN
ajfa-10372	136	94	for	for	ADP
ajfa-10372	136	95	calculation	calculation	NOUN
ajfa-10372	136	96	of	of	ADP
ajfa-10372	136	97	financial	financial	ADJ
ajfa-10372	136	98	ratios	ratio	NOUN
ajfa-10372	136	99	:	:	PUNCT
ajfa-10372	136	100	bp	bp	PROPN
ajfa-10372	137	1	=	=	SYM
ajfa-10372	138	1	x100	x100	PUNCT
ajfa-10372	138	2	%	%	INTJ
ajfa-10372	138	3	(	(	PUNCT
ajfa-10372	138	4	1	1	NUM
ajfa-10372	138	5	)	)	PUNCT
ajfa-10372	138	6	3.2.2	3.2.2	NUM
ajfa-10372	138	7	.	.	PUNCT
ajfa-10372	139	1	enterprise	enterprise	NOUN
ajfa-10372	139	2	risk	risk	NOUN
ajfa-10372	139	3	management	management	NOUN
ajfa-10372	139	4	enterprise	enterprise	NOUN
ajfa-10372	139	5	risk	risk	NOUN
ajfa-10372	139	6	management	management	NOUN
ajfa-10372	139	7	(	(	PUNCT
ajfa-10372	139	8	erm	erm	PROPN
ajfa-10372	139	9	)	)	PUNCT
ajfa-10372	139	10	is	be	AUX
ajfa-10372	139	11	calculated	calculate	VERB
ajfa-10372	139	12	using	use	VERB
ajfa-10372	139	13	erm	erm	PROPN
ajfa-10372	139	14	index	index	NOUN
ajfa-10372	139	15	(	(	PUNCT
ajfa-10372	139	16	ermi	ermi	NOUN
ajfa-10372	139	17	)	)	PUNCT
ajfa-10372	139	18	that	that	PRON
ajfa-10372	139	19	developed	develop	VERB
ajfa-10372	139	20	by	by	ADP
ajfa-10372	139	21	gordon	gordon	PROPN
ajfa-10372	139	22	,	,	PUNCT
ajfa-10372	139	23	et	et	PROPN
ajfa-10372	139	24	al	al	PROPN
ajfa-10372	139	25	.	.	PROPN
ajfa-10372	140	1	(	(	PUNCT
ajfa-10372	140	2	2009	2009	NUM
ajfa-10372	140	3	)	)	PUNCT
ajfa-10372	140	4	based	base	VERB
ajfa-10372	140	5	on	on	ADP
ajfa-10372	140	6	coso	coso	PROPN
ajfa-10372	140	7	erm	erm	PROPN
ajfa-10372	140	8	objectives	objective	NOUN
ajfa-10372	140	9	,	,	PUNCT
ajfa-10372	140	10	namely	namely	ADV
ajfa-10372	140	11	strategy	strategy	NOUN
ajfa-10372	140	12	,	,	PUNCT
ajfa-10372	140	13	operations	operation	NOUN
ajfa-10372	140	14	,	,	PUNCT
ajfa-10372	140	15	reporting	reporting	NOUN
ajfa-10372	140	16	,	,	PUNCT
ajfa-10372	140	17	and	and	CCONJ
ajfa-10372	140	18	compliance	compliance	NOUN
ajfa-10372	140	19	.	.	PUNCT
ajfa-10372	141	1	ermi	ermi	NOUN
ajfa-10372	141	2	=	=	SYM
ajfa-10372	141	3	σ	σ	NUM
ajfa-10372	141	4	strategy	strategy	NOUN
ajfa-10372	141	5	+	+	CCONJ
ajfa-10372	141	6	σ	σ	PROPN
ajfa-10372	141	7	operation	operation	NOUN
ajfa-10372	141	8	+	+	CCONJ
ajfa-10372	141	9	σ	σ	NOUN
ajfa-10372	141	10	reporting	report	VERB
ajfa-10372	141	11	+	+	PROPN
ajfa-10372	141	12	σ	σ	NOUN
ajfa-10372	141	13	compliance	compliance	NOUN
ajfa-10372	141	14	(	(	PUNCT
ajfa-10372	141	15	2	2	NUM
ajfa-10372	141	16	)	)	PUNCT
ajfa-10372	141	17	strategy	strategy	NOUN
ajfa-10372	141	18	refers	refer	VERB
ajfa-10372	141	19	to	to	ADP
ajfa-10372	141	20	the	the	DET
ajfa-10372	141	21	way	way	NOUN
ajfa-10372	141	22	the	the	DET
ajfa-10372	141	23	company	company	NOUN
ajfa-10372	141	24	positions	position	VERB
ajfa-10372	141	25	itself	itself	PRON
ajfa-10372	141	26	against	against	ADP
ajfa-10372	141	27	the	the	DET
ajfa-10372	141	28	competition	competition	NOUN
ajfa-10372	141	29	in	in	ADP
ajfa-10372	141	30	the	the	DET
ajfa-10372	141	31	market	market	NOUN
ajfa-10372	141	32	.	.	PUNCT
ajfa-10372	142	1	its	its	PRON
ajfa-10372	142	2	means	mean	VERB
ajfa-10372	142	3	that	that	SCONJ
ajfa-10372	142	4	the	the	PRON
ajfa-10372	142	5	greater	great	ADJ
ajfa-10372	142	6	the	the	DET
ajfa-10372	142	7	income	income	NOUN
ajfa-10372	142	8	received	receive	VERB
ajfa-10372	142	9	by	by	ADP
ajfa-10372	142	10	a	a	DET
ajfa-10372	142	11	company	company	NOUN
ajfa-10372	142	12	relative	relative	ADJ
ajfa-10372	142	13	to	to	ADP
ajfa-10372	142	14	the	the	DET
ajfa-10372	142	15	average	average	ADJ
ajfa-10372	142	16	industry	industry	NOUN
ajfa-10372	142	17	income	income	NOUN
ajfa-10372	142	18	,	,	PUNCT
ajfa-10372	142	19	the	the	DET
ajfa-10372	142	20	better	well	ADJ
ajfa-10372	142	21	strategy	strategy	NOUN
ajfa-10372	142	22	of	of	ADP
ajfa-10372	142	23	that	that	DET
ajfa-10372	142	24	company	company	NOUN
ajfa-10372	142	25	or	or	CCONJ
ajfa-10372	142	26	the	the	DET
ajfa-10372	142	27	higher	high	ADJ
ajfa-10372	142	28	erm	erm	NOUN
ajfa-10372	142	29	implementation	implementation	NOUN
ajfa-10372	142	30	,	,	PUNCT
ajfa-10372	142	31	so	so	ADV
ajfa-10372	142	32	.	.	PUNCT
ajfa-10372	143	1	strategy1	strategy1	PROPN
ajfa-10372	143	2	1=	1=	X
ajfa-10372	143	3	.(3	.(3	SYM
ajfa-10372	143	4	)	)	PUNCT
ajfa-10372	143	5	note	note	VERB
ajfa-10372	143	6	revenue	revenue	NOUN
ajfa-10372	143	7	revenue	revenue	NOUN
ajfa-10372	144	1	i	i	PRON
ajfa-10372	144	2	µ	µ	PRON
ajfa-10372	144	3	revenue	revenue	NOUN
ajfa-10372	144	4	asian	asian	PROPN
ajfa-10372	144	5	journal	journal	PROPN
ajfa-10372	144	6	of	of	ADP
ajfa-10372	144	7	finance	finance	PROPN
ajfa-10372	144	8	&	&	CCONJ
ajfa-10372	144	9	accounting	accounting	PROPN
ajfa-10372	144	10	issn	issn	PROPN
ajfa-10372	144	11	1946	1946	NUM
ajfa-10372	144	12	-	-	PUNCT
ajfa-10372	144	13	052x	052x	PROPN
ajfa-10372	144	14	2017	2017	NUM
ajfa-10372	144	15	,	,	PUNCT
ajfa-10372	144	16	vol	vol	NOUN
ajfa-10372	144	17	.	.	NOUN
ajfa-10372	144	18	9	9	NUM
ajfa-10372	144	19	,	,	PUNCT
ajfa-10372	144	20	no	no	INTJ
ajfa-10372	144	21	.	.	NOUN
ajfa-10372	144	22	1	1	NUM
ajfa-10372	145	1	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-10372	145	2	42	42	NUM
ajfa-10372	145	3	revenuei	revenuei	NOUN
ajfa-10372	145	4	:	:	PUNCT
ajfa-10372	145	5	revenue	revenue	NOUN
ajfa-10372	145	6	bank	bank	PROPN
ajfa-10372	146	1	i	i	PRON
ajfa-10372	146	2	in	in	ADP
ajfa-10372	146	3	year	year	NOUN
ajfa-10372	146	4	t	t	PROPN
ajfa-10372	146	5	µ	µ	PRON
ajfa-10372	146	6	revenue	revenue	NOUN
ajfa-10372	146	7	:	:	PUNCT
ajfa-10372	146	8	evarege	evarege	NOUN
ajfa-10372	146	9	revenue	revenue	NOUN
ajfa-10372	146	10	all	all	DET
ajfa-10372	146	11	banks	bank	NOUN
ajfa-10372	146	12	in	in	ADP
ajfa-10372	146	13	year	year	NOUN
ajfa-10372	146	14	t	t	PROPN
ajfa-10372	146	15	revenue	revenue	NOUN
ajfa-10372	146	16	:	:	PUNCT
ajfa-10372	146	17	standard	standard	ADJ
ajfa-10372	146	18	deviation	deviation	NOUN
ajfa-10372	146	19	revenue	revenue	NOUN
ajfa-10372	146	20	all	all	DET
ajfa-10372	146	21	banks	bank	NOUN
ajfa-10372	146	22	in	in	ADP
ajfa-10372	146	23	year	year	NOUN
ajfa-10372	146	24	t	t	PROPN
ajfa-10372	146	25	another	another	DET
ajfa-10372	146	26	approach	approach	NOUN
ajfa-10372	146	27	to	to	PART
ajfa-10372	146	28	measure	measure	VERB
ajfa-10372	146	29	a	a	DET
ajfa-10372	146	30	success	success	NOUN
ajfa-10372	146	31	strategic	strategic	ADJ
ajfa-10372	146	32	is	be	AUX
ajfa-10372	146	33	based	base	VERB
ajfa-10372	146	34	on	on	ADP
ajfa-10372	146	35	competitive	competitive	ADJ
ajfa-10372	146	36	advantage	advantage	NOUN
ajfa-10372	146	37	of	of	ADP
ajfa-10372	146	38	a	a	DET
ajfa-10372	146	39	bank	bank	NOUN
ajfa-10372	146	40	in	in	ADP
ajfa-10372	146	41	reducing	reduce	VERB
ajfa-10372	146	42	systemic	systemic	ADJ
ajfa-10372	146	43	risk	risk	NOUN
ajfa-10372	146	44	through	through	ADP
ajfa-10372	146	45	diversification	diversification	NOUN
ajfa-10372	146	46	strategy	strategy	NOUN
ajfa-10372	146	47	compared	compare	VERB
ajfa-10372	146	48	to	to	ADP
ajfa-10372	146	49	other	other	ADJ
ajfa-10372	146	50	banks	bank	NOUN
ajfa-10372	146	51	(	(	PUNCT
ajfa-10372	146	52	thompson	thompson	PROPN
ajfa-10372	146	53	,	,	PUNCT
ajfa-10372	146	54	1984	1984	NUM
ajfa-10372	146	55	)	)	PUNCT
ajfa-10372	146	56	.	.	PUNCT
ajfa-10372	147	1	strategy	strategy	NOUN
ajfa-10372	147	2	2=	2=	NUM
ajfa-10372	147	3	.	.	PUNCT
ajfa-10372	148	1	(	(	PUNCT
ajfa-10372	148	2	4	4	X
ajfa-10372	148	3	)	)	PUNCT
ajfa-10372	148	4	note	note	NOUN
ajfa-10372	148	5	:	:	PUNCT
ajfa-10372	148	6	∆βi	∆βi	PROPN
ajfa-10372	148	7	:	:	PUNCT
ajfa-10372	148	8	-	-	PUNCT
ajfa-10372	148	9	(	(	PUNCT
ajfa-10372	148	10	βi	βi	NUM
ajfa-10372	148	11	year	year	NOUN
ajfa-10372	148	12	t	t	PROPN
ajfa-10372	148	13	βi	βi	PROPN
ajfa-10372	148	14	year	year	PROPN
ajfa-10372	148	15	t-1	t-1	PROPN
ajfa-10372	148	16	)	)	PUNCT
ajfa-10372	148	17	βi	βi	PRON
ajfa-10372	149	1	:	:	PUNCT
ajfa-10372	149	2	beta	beta	ADJ
ajfa-10372	149	3	bank	bank	NOUN
ajfa-10372	149	4	i	i	PRON
ajfa-10372	149	5	µ∆β	µ∆β	VERB
ajfa-10372	149	6	:	:	PUNCT
ajfa-10372	149	7	average	average	ADJ
ajfa-10372	149	8	all	all	DET
ajfa-10372	149	9	bank	bank	NOUN
ajfa-10372	149	10	∆β	∆β	NOUN
ajfa-10372	149	11	in	in	ADP
ajfa-10372	149	12	year	year	NOUN
ajfa-10372	150	1	t	t	PROPN
ajfa-10372	150	2	∆β	∆β	PROPN
ajfa-10372	150	3	:	:	PUNCT
ajfa-10372	150	4	standard	standard	ADJ
ajfa-10372	150	5	deviation	deviation	NOUN
ajfa-10372	150	6	∆β	∆β	PROPN
ajfa-10372	150	7	all	all	DET
ajfa-10372	150	8	bank	bank	NOUN
ajfa-10372	150	9	operating	operating	NOUN
ajfa-10372	150	10	efficiency	efficiency	NOUN
ajfa-10372	150	11	can	can	AUX
ajfa-10372	150	12	be	be	AUX
ajfa-10372	150	13	measured	measure	VERB
ajfa-10372	150	14	as	as	ADP
ajfa-10372	150	15	an	an	DET
ajfa-10372	150	16	input	input	NOUN
ajfa-10372	150	17	-	-	PUNCT
ajfa-10372	150	18	output	output	NOUN
ajfa-10372	150	19	relationship	relationship	NOUN
ajfa-10372	150	20	in	in	ADP
ajfa-10372	150	21	the	the	DET
ajfa-10372	150	22	process	process	NOUN
ajfa-10372	150	23	of	of	ADP
ajfa-10372	150	24	operating	operate	VERB
ajfa-10372	150	25	bank	bank	NOUN
ajfa-10372	150	26	(	(	PUNCT
ajfa-10372	150	27	banker	banker	NOUN
ajfa-10372	150	28	et	et	PROPN
ajfa-10372	150	29	al	al	PROPN
ajfa-10372	150	30	.	.	PROPN
ajfa-10372	150	31	1989	1989	NUM
ajfa-10372	150	32	)	)	PUNCT
ajfa-10372	150	33	.	.	PUNCT
ajfa-10372	151	1	the	the	PRON
ajfa-10372	151	2	greater	great	ADJ
ajfa-10372	151	3	the	the	DET
ajfa-10372	151	4	output	output	NOUN
ajfa-10372	151	5	at	at	ADP
ajfa-10372	151	6	a	a	DET
ajfa-10372	151	7	certain	certain	ADJ
ajfa-10372	151	8	level	level	NOUN
ajfa-10372	151	9	of	of	ADP
ajfa-10372	151	10	input	input	NOUN
ajfa-10372	151	11	or	or	CCONJ
ajfa-10372	151	12	lack	lack	NOUN
ajfa-10372	151	13	of	of	ADP
ajfa-10372	151	14	inputs	input	NOUN
ajfa-10372	151	15	for	for	ADP
ajfa-10372	151	16	a	a	DET
ajfa-10372	151	17	given	give	VERB
ajfa-10372	151	18	level	level	NOUN
ajfa-10372	151	19	of	of	ADP
ajfa-10372	151	20	output	output	NOUN
ajfa-10372	151	21	indicates	indicate	VERB
ajfa-10372	151	22	better	well	ADJ
ajfa-10372	151	23	operating	operating	NOUN
ajfa-10372	151	24	efficiency	efficiency	NOUN
ajfa-10372	151	25	.	.	PUNCT
ajfa-10372	152	1	so	so	ADV
ajfa-10372	152	2	turnover	turnover	NOUN
ajfa-10372	152	3	of	of	ADP
ajfa-10372	152	4	assets	asset	NOUN
ajfa-10372	152	5	defined	define	VERB
ajfa-10372	152	6	as	as	ADP
ajfa-10372	152	7	income	income	NOUN
ajfa-10372	152	8	on	on	ADP
ajfa-10372	152	9	total	total	ADJ
ajfa-10372	152	10	assets	asset	NOUN
ajfa-10372	152	11	is	be	AUX
ajfa-10372	152	12	one	one	NUM
ajfa-10372	152	13	measure	measure	NOUN
ajfa-10372	152	14	of	of	ADP
ajfa-10372	152	15	the	the	DET
ajfa-10372	152	16	efficiency	efficiency	NOUN
ajfa-10372	152	17	of	of	ADP
ajfa-10372	152	18	operation	operation	NOUN
ajfa-10372	152	19	(	(	PUNCT
ajfa-10372	152	20	kiymaz	kiymaz	NOUN
ajfa-10372	152	21	,	,	PUNCT
ajfa-10372	152	22	2006	2006	NUM
ajfa-10372	152	23	)	)	PUNCT
ajfa-10372	152	24	,	,	PUNCT
ajfa-10372	152	25	operation1=	operation1=	ADV
ajfa-10372	152	26	(	(	PUNCT
ajfa-10372	152	27	5	5	NUM
ajfa-10372	152	28	)	)	PUNCT
ajfa-10372	152	29	the	the	DET
ajfa-10372	152	30	second	second	ADJ
ajfa-10372	152	31	measurement	measurement	NOUN
ajfa-10372	152	32	for	for	ADP
ajfa-10372	152	33	the	the	DET
ajfa-10372	152	34	operating	operate	VERB
ajfa-10372	152	35	ratio	ratio	NOUN
ajfa-10372	152	36	is	be	AUX
ajfa-10372	152	37	determined	determine	VERB
ajfa-10372	152	38	by	by	ADP
ajfa-10372	152	39	the	the	DET
ajfa-10372	152	40	income	income	NOUN
ajfa-10372	152	41	on	on	ADP
ajfa-10372	152	42	the	the	DET
ajfa-10372	152	43	number	number	NOUN
ajfa-10372	152	44	of	of	ADP
ajfa-10372	152	45	employees	employee	NOUN
ajfa-10372	152	46	of	of	ADP
ajfa-10372	152	47	the	the	DET
ajfa-10372	152	48	bank	bank	NOUN
ajfa-10372	152	49	.	.	PUNCT
ajfa-10372	152	50	opertioni2	opertioni2	X
ajfa-10372	153	1	=	=	PUNCT
ajfa-10372	153	2	(	(	PUNCT
ajfa-10372	153	3	6	6	X
ajfa-10372	153	4	)	)	PUNCT
ajfa-10372	153	5	reporting	reporting	NOUN
ajfa-10372	153	6	refers	refer	VERB
ajfa-10372	153	7	reliability	reliability	NOUN
ajfa-10372	153	8	reporting	reporting	NOUN
ajfa-10372	153	9	:	:	PUNCT
ajfa-10372	153	10	illegal	illegal	ADJ
ajfa-10372	153	11	earnings	earning	NOUN
ajfa-10372	153	12	management	management	NOUN
ajfa-10372	153	13	,	,	PUNCT
ajfa-10372	153	14	financial	financial	ADJ
ajfa-10372	153	15	restatements	restatement	NOUN
ajfa-10372	153	16	,	,	PUNCT
ajfa-10372	153	17	and	and	CCONJ
ajfa-10372	153	18	financial	financial	ADJ
ajfa-10372	153	19	fraud	fraud	NOUN
ajfa-10372	153	20	are	be	AUX
ajfa-10372	153	21	the	the	DET
ajfa-10372	153	22	obstacle	obstacle	NOUN
ajfa-10372	153	23	in	in	ADP
ajfa-10372	153	24	the	the	DET
ajfa-10372	153	25	achievement	achievement	NOUN
ajfa-10372	153	26	of	of	ADP
ajfa-10372	153	27	reliable	reliable	ADJ
ajfa-10372	153	28	financial	financial	ADJ
ajfa-10372	153	29	statements	statement	NOUN
ajfa-10372	153	30	(	(	PUNCT
ajfa-10372	153	31	cohen	cohen	PROPN
ajfa-10372	153	32	et	et	PROPN
ajfa-10372	153	33	al	al	PROPN
ajfa-10372	153	34	.	.	PROPN
ajfa-10372	153	35	2004	2004	NUM
ajfa-10372	153	36	)	)	PUNCT
ajfa-10372	153	37	.	.	PUNCT
ajfa-10372	154	1	reliability	reliability	NOUN
ajfa-10372	154	2	of	of	ADP
ajfa-10372	154	3	reporting	reporting	NOUN
ajfa-10372	154	4	is	be	AUX
ajfa-10372	154	5	proxied	proxie	VERB
ajfa-10372	154	6	by	by	ADP
ajfa-10372	154	7	the	the	DET
ajfa-10372	154	8	three	three	NUM
ajfa-10372	154	9	dimensions	dimension	NOUN
ajfa-10372	154	10	are	be	AUX
ajfa-10372	154	11	easily	easily	ADV
ajfa-10372	154	12	observed	observe	VERB
ajfa-10372	154	13	:	:	PUNCT
ajfa-10372	154	14	namely	namely	ADV
ajfa-10372	154	15	:	:	PUNCT
ajfa-10372	154	16	material	material	NOUN
ajfa-10372	154	17	weaknesses	weakness	NOUN
ajfa-10372	154	18	,	,	PUNCT
ajfa-10372	154	19	the	the	DET
ajfa-10372	154	20	auditor	auditor	NOUN
ajfa-10372	154	21	's	's	PART
ajfa-10372	154	22	opinion	opinion	NOUN
ajfa-10372	154	23	,	,	PUNCT
ajfa-10372	154	24	and	and	CCONJ
ajfa-10372	154	25	restatements	restatement	NOUN
ajfa-10372	154	26	.	.	PUNCT
ajfa-10372	155	1	reporting1	reporting1	NOUN
ajfa-10372	155	2	=	=	SYM
ajfa-10372	155	3	(	(	PUNCT
ajfa-10372	155	4	material	material	NOUN
ajfa-10372	155	5	weakness	weakness	NOUN
ajfa-10372	155	6	)	)	PUNCT
ajfa-10372	156	1	+	+	CCONJ
ajfa-10372	156	2	(	(	PUNCT
ajfa-10372	156	3	auditor	auditor	NOUN
ajfa-10372	156	4	opinion	opinion	NOUN
ajfa-10372	156	5	)	)	PUNCT
ajfa-10372	157	1	+	+	CCONJ
ajfa-10372	157	2	(	(	PUNCT
ajfa-10372	157	3	restatement	restatement	NOUN
ajfa-10372	157	4	)	)	PUNCT
ajfa-10372	157	5	(	(	PUNCT
ajfa-10372	157	6	7	7	X
ajfa-10372	157	7	)	)	PUNCT
ajfa-10372	157	8	reporting1	reporting1	NOUN
ajfa-10372	157	9	obtains	obtain	VERB
ajfa-10372	157	10	a	a	DET
ajfa-10372	157	11	value	value	NOUN
ajfa-10372	157	12	-1	-1	PUNCT
ajfa-10372	157	13	for	for	SCONJ
ajfa-10372	157	14	each	each	DET
ajfa-10372	157	15	component	component	NOUN
ajfa-10372	157	16	reliability	reliability	NOUN
ajfa-10372	157	17	include	include	VERB
ajfa-10372	157	18	(	(	PUNCT
ajfa-10372	157	19	1	1	X
ajfa-10372	157	20	)	)	PUNCT
ajfa-10372	157	21	the	the	DET
ajfa-10372	157	22	disclosure	disclosure	NOUN
ajfa-10372	157	23	of	of	ADP
ajfa-10372	157	24	material	material	NOUN
ajfa-10372	157	25	weaknesses	weakness	NOUN
ajfa-10372	157	26	in	in	ADP
ajfa-10372	157	27	the	the	DET
ajfa-10372	157	28	annual	annual	ADJ
ajfa-10372	157	29	report	report	NOUN
ajfa-10372	157	30	,	,	PUNCT
ajfa-10372	157	31	(	(	PUNCT
ajfa-10372	157	32	2	2	X
ajfa-10372	157	33	)	)	PUNCT
ajfa-10372	157	34	the	the	DET
ajfa-10372	157	35	audit	audit	NOUN
ajfa-10372	157	36	report	report	NOUN
ajfa-10372	157	37	with	with	ADP
ajfa-10372	157	38	an	an	DET
ajfa-10372	157	39	unqualified	unqualified	ADJ
ajfa-10372	157	40	opinion	opinion	NOUN
ajfa-10372	157	41	,	,	PUNCT
ajfa-10372	157	42	and	and	CCONJ
ajfa-10372	157	43	(	(	PUNCT
ajfa-10372	157	44	3	3	X
ajfa-10372	157	45	)	)	PUNCT
ajfa-10372	157	46	announced	announce	VERB
ajfa-10372	157	47	the	the	DET
ajfa-10372	157	48	restatement	restatement	NOUN
ajfa-10372	157	49	in	in	ADP
ajfa-10372	157	50	year	year	NOUN
ajfa-10372	157	51	t	t	PROPN
ajfa-10372	157	52	,	,	PUNCT
ajfa-10372	157	53	and	and	CCONJ
ajfa-10372	157	54	the	the	DET
ajfa-10372	157	55	value	value	NOUN
ajfa-10372	157	56	0	0	PUNCT
ajfa-10372	157	57	if	if	SCONJ
ajfa-10372	157	58	otherwise	otherwise	ADV
ajfa-10372	157	59	,	,	PUNCT
ajfa-10372	157	60	the	the	DET
ajfa-10372	157	61	second	second	ADJ
ajfa-10372	157	62	measure	measure	NOUN
ajfa-10372	157	63	of	of	ADP
ajfa-10372	157	64	the	the	DET
ajfa-10372	157	65	reliability	reliability	NOUN
ajfa-10372	157	66	of	of	ADP
ajfa-10372	157	67	bank	bank	NOUN
ajfa-10372	157	68	reporting	reporting	NOUN
ajfa-10372	157	69	is	be	AUX
ajfa-10372	157	70	using	use	VERB
ajfa-10372	157	71	the	the	DET
ajfa-10372	157	72	relative	relative	ADJ
ajfa-10372	157	73	proportion	proportion	NOUN
ajfa-10372	157	74	of	of	ADP
ajfa-10372	157	75	∆β	∆β	PROPN
ajfa-10372	157	76	revenue	revenue	NOUN
ajfa-10372	157	77	total	total	ADJ
ajfa-10372	157	78	asset	asset	NOUN
ajfa-10372	157	79	∆βi	∆βi	X
ajfa-10372	157	80	-µ	-µ	PROPN
ajfa-10372	157	81	∆β	∆β	PROPN
ajfa-10372	157	82	asian	asian	ADJ
ajfa-10372	157	83	journal	journal	PROPN
ajfa-10372	157	84	of	of	ADP
ajfa-10372	157	85	finance	finance	PROPN
ajfa-10372	157	86	&	&	CCONJ
ajfa-10372	157	87	accounting	accounting	PROPN
ajfa-10372	157	88	issn	issn	PROPN
ajfa-10372	157	89	1946	1946	NUM
ajfa-10372	157	90	-	-	PUNCT
ajfa-10372	157	91	052x	052x	PROPN
ajfa-10372	157	92	2017	2017	NUM
ajfa-10372	157	93	,	,	PUNCT
ajfa-10372	157	94	vol	vol	NOUN
ajfa-10372	157	95	.	.	NOUN
ajfa-10372	157	96	9	9	NUM
ajfa-10372	157	97	,	,	PUNCT
ajfa-10372	157	98	no	no	INTJ
ajfa-10372	158	1	.	.	NOUN
ajfa-10372	158	2	1	1	NUM
ajfa-10372	158	3	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	158	4	43	43	NUM
ajfa-10372	158	5	absolute	absolute	ADJ
ajfa-10372	158	6	normal	normal	ADJ
ajfa-10372	158	7	accruals	accrual	NOUN
ajfa-10372	158	8	divided	divide	VERB
ajfa-10372	158	9	by	by	ADP
ajfa-10372	158	10	the	the	DET
ajfa-10372	158	11	sum	sum	NOUN
ajfa-10372	158	12	of	of	ADP
ajfa-10372	158	13	the	the	DET
ajfa-10372	158	14	absolute	absolute	ADJ
ajfa-10372	158	15	accrual	accrual	ADJ
ajfa-10372	158	16	normal	normal	ADJ
ajfa-10372	158	17	and	and	CCONJ
ajfa-10372	158	18	abnormal	abnormal	ADJ
ajfa-10372	158	19	accruals	accrual	NOUN
ajfa-10372	158	20	.	.	PUNCT
ajfa-10372	159	1	abnormal	abnormal	ADJ
ajfa-10372	159	2	accruals	accrual	NOUN
ajfa-10372	159	3	are	be	AUX
ajfa-10372	159	4	measured	measure	VERB
ajfa-10372	159	5	using	use	VERB
ajfa-10372	159	6	cross	cross	ADJ
ajfa-10372	159	7	-	-	ADJ
ajfa-10372	159	8	sectional	sectional	ADJ
ajfa-10372	159	9	jones	jones	NOUN
ajfa-10372	159	10	(	(	PUNCT
ajfa-10372	159	11	1991	1991	NUM
ajfa-10372	159	12	)	)	PUNCT
ajfa-10372	159	13	model	model	NOUN
ajfa-10372	159	14	of	of	ADP
ajfa-10372	159	15	accrual	accrual	ADJ
ajfa-10372	159	16	measurement	measurement	NOUN
ajfa-10372	159	17	,	,	PUNCT
ajfa-10372	159	18	as	as	SCONJ
ajfa-10372	159	19	described	describe	VERB
ajfa-10372	159	20	in	in	ADP
ajfa-10372	159	21	defond	defond	NOUN
ajfa-10372	159	22	and	and	CCONJ
ajfa-10372	159	23	subramanyam	subramanyam	NOUN
ajfa-10372	159	24	(	(	PUNCT
ajfa-10372	159	25	1998	1998	NUM
ajfa-10372	159	26	)	)	PUNCT
ajfa-10372	159	27	and	and	CCONJ
ajfa-10372	159	28	herawaty	herawaty	NOUN
ajfa-10372	159	29	(	(	PUNCT
ajfa-10372	159	30	2008	2008	NUM
ajfa-10372	159	31	)	)	PUNCT
ajfa-10372	159	32	.	.	PUNCT
ajfa-10372	160	1	calculation	calculation	NOUN
ajfa-10372	160	2	of	of	ADP
ajfa-10372	160	3	total	total	ADJ
ajfa-10372	160	4	accruals	accrual	NOUN
ajfa-10372	160	5	are	be	AUX
ajfa-10372	160	6	measured	measure	VERB
ajfa-10372	160	7	as	as	ADP
ajfa-10372	160	8	the	the	DET
ajfa-10372	160	9	difference	difference	NOUN
ajfa-10372	160	10	between	between	ADP
ajfa-10372	160	11	profit	profit	NOUN
ajfa-10372	160	12	and	and	CCONJ
ajfa-10372	160	13	operating	operate	VERB
ajfa-10372	160	14	cash	cash	NOUN
ajfa-10372	160	15	flows	flow	NOUN
ajfa-10372	160	16	using	use	VERB
ajfa-10372	160	17	the	the	DET
ajfa-10372	160	18	formula	formula	NOUN
ajfa-10372	160	19	:	:	PUNCT
ajfa-10372	160	20	ta	ta	X
ajfa-10372	160	21	=	=	SYM
ajfa-10372	160	22	net	net	ADJ
ajfa-10372	160	23	income	income	NOUN
ajfa-10372	160	24	–	–	PUNCT
ajfa-10372	160	25	net	net	ADJ
ajfa-10372	160	26	operating	operate	VERB
ajfa-10372	160	27	cash	cash	NOUN
ajfa-10372	160	28	flows	flow	NOUN
ajfa-10372	160	29	(	(	PUNCT
ajfa-10372	160	30	8)	8)	NUM
ajfa-10372	160	31	to	to	PART
ajfa-10372	160	32	compose	compose	VERB
ajfa-10372	160	33	a	a	DET
ajfa-10372	160	34	total	total	ADJ
ajfa-10372	160	35	accrual	accrual	ADJ
ajfa-10372	160	36	becomes	become	VERB
ajfa-10372	160	37	abnormal	abnormal	ADJ
ajfa-10372	160	38	and	and	CCONJ
ajfa-10372	160	39	normal	normal	ADJ
ajfa-10372	160	40	accrual	accrual	NOUN
ajfa-10372	160	41	then	then	ADV
ajfa-10372	160	42	calculated	calculate	VERB
ajfa-10372	160	43	with	with	ADP
ajfa-10372	160	44	the	the	DET
ajfa-10372	160	45	following	follow	VERB
ajfa-10372	160	46	steps	step	NOUN
ajfa-10372	160	47	.	.	PUNCT
ajfa-10372	161	1	=	=	PUNCT
ajfa-10372	162	1	+	+	PUNCT
ajfa-10372	163	1	+	+	NUM
ajfa-10372	163	2	∆	∆	ADJ
ajfa-10372	163	3	∆	∆	X
ajfa-10372	164	1	+	+	X
ajfa-10372	164	2	+	+	CCONJ
ajfa-10372	164	3	(	(	PUNCT
ajfa-10372	164	4	9	9	NUM
ajfa-10372	164	5	)	)	PUNCT
ajfa-10372	164	6	=	=	PUNCT
ajfa-10372	165	1	+	+	NUM
ajfa-10372	165	2	∆	∆	X
ajfa-10372	165	3	∆	∆	X
ajfa-10372	166	1	+	+	CCONJ
ajfa-10372	166	2	(	(	PUNCT
ajfa-10372	166	3	10	10	NUM
ajfa-10372	166	4	)	)	PUNCT
ajfa-10372	166	5	=	=	PUNCT
ajfa-10372	167	1	+	+	NUM
ajfa-10372	168	1	∆	∆	X
ajfa-10372	168	2	∆	∆	X
ajfa-10372	168	3	+	+	CCONJ
ajfa-10372	168	4	or	or	CCONJ
ajfa-10372	168	5	=	=	SYM
ajfa-10372	168	6	(	(	PUNCT
ajfa-10372	168	7	11	11	NUM
ajfa-10372	168	8	)	)	PUNCT
ajfa-10372	168	9	note	note	NOUN
ajfa-10372	168	10	:	:	PUNCT
ajfa-10372	168	11	:	:	PUNCT
ajfa-10372	168	12	constant	constant	ADJ
ajfa-10372	168	13	:	:	PUNCT
ajfa-10372	168	14	regression	regression	NOUN
ajfa-10372	168	15	coefficient	coefficient	NOUN
ajfa-10372	168	16	:	:	PUNCT
ajfa-10372	168	17	total	total	ADJ
ajfa-10372	168	18	acrual	acrual	ADJ
ajfa-10372	168	19	bank	bank	PROPN
ajfa-10372	168	20	i	i	PRON
ajfa-10372	168	21	in	in	ADP
ajfa-10372	168	22	year	year	NOUN
ajfa-10372	168	23	t	t	PROPN
ajfa-10372	168	24	:	:	PUNCT
ajfa-10372	168	25	discresionary	discresionary	ADJ
ajfa-10372	168	26	accrual	accrual	ADJ
ajfa-10372	168	27	bank	bank	NOUN
ajfa-10372	168	28	i	i	PRON
ajfa-10372	168	29	in	in	ADP
ajfa-10372	168	30	year	year	NOUN
ajfa-10372	168	31	t	t	PROPN
ajfa-10372	168	32	:	:	PUNCT
ajfa-10372	168	33	nondiscresionary	nondiscresionary	PROPN
ajfa-10372	168	34	accrual	accrual	ADJ
ajfa-10372	168	35	bank	bank	NOUN
ajfa-10372	168	36	i	i	PRON
ajfa-10372	168	37	in	in	ADP
ajfa-10372	168	38	year	year	NOUN
ajfa-10372	168	39	t	t	PROPN
ajfa-10372	168	40	:	:	PUNCT
ajfa-10372	168	41	total	total	ADJ
ajfa-10372	168	42	asset	asset	NOUN
ajfa-10372	168	43	change	change	NOUN
ajfa-10372	168	44	bank	bank	NOUN
ajfa-10372	168	45	i	i	PRON
ajfa-10372	168	46	in	in	ADP
ajfa-10372	168	47	year	year	NOUN
ajfa-10372	168	48	t	t	PROPN
ajfa-10372	168	49	∆	∆	PROPN
ajfa-10372	168	50	:	:	PUNCT
ajfa-10372	168	51	operating	operate	VERB
ajfa-10372	168	52	revenue	revenue	NOUN
ajfa-10372	168	53	change	change	NOUN
ajfa-10372	168	54	bank	bank	NOUN
ajfa-10372	168	55	i	i	PRON
ajfa-10372	168	56	in	in	ADP
ajfa-10372	168	57	year	year	NOUN
ajfa-10372	168	58	t	t	PROPN
ajfa-10372	168	59	∆	∆	PROPN
ajfa-10372	168	60	:	:	PUNCT
ajfa-10372	168	61	receivable	receivable	ADJ
ajfa-10372	168	62	(	(	PUNCT
ajfa-10372	168	63	loan	loan	NOUN
ajfa-10372	168	64	)	)	PUNCT
ajfa-10372	168	65	change	change	NOUN
ajfa-10372	168	66	bank	bank	NOUN
ajfa-10372	168	67	i	i	PRON
ajfa-10372	168	68	in	in	ADP
ajfa-10372	168	69	year	year	NOUN
ajfa-10372	168	70	t	t	PROPN
ajfa-10372	168	71	:	:	PUNCT
ajfa-10372	168	72	fixed	fix	VERB
ajfa-10372	168	73	asset	asset	NOUN
ajfa-10372	168	74	plus	plus	CCONJ
ajfa-10372	168	75	accumulated	accumulate	VERB
ajfa-10372	168	76	depreziation	depreziation	NOUN
ajfa-10372	168	77	bank	bank	NOUN
ajfa-10372	168	78	i	i	PRON
ajfa-10372	168	79	in	in	ADP
ajfa-10372	168	80	year	year	NOUN
ajfa-10372	168	81	t	t	PROPN
ajfa-10372	168	82	:	:	PUNCT
ajfa-10372	168	83	error	error	NOUN
ajfa-10372	168	84	bank	bank	NOUN
ajfa-10372	168	85	i	i	PRON
ajfa-10372	168	86	in	in	ADP
ajfa-10372	168	87	year	year	NOUN
ajfa-10372	168	88	t	t	PROPN
ajfa-10372	168	89	ols	ol	NOUN
ajfa-10372	168	90	(	(	PUNCT
ajfa-10372	168	91	ordinary	ordinary	ADJ
ajfa-10372	168	92	least	least	ADJ
ajfa-10372	168	93	squares	square	NOUN
ajfa-10372	168	94	)	)	PUNCT
ajfa-10372	168	95	was	be	AUX
ajfa-10372	168	96	used	use	VERB
ajfa-10372	168	97	to	to	PART
ajfa-10372	168	98	obtain	obtain	VERB
ajfa-10372	168	99	the	the	DET
ajfa-10372	168	100	coefficients	coefficient	NOUN
ajfa-10372	168	101	of	of	ADP
ajfa-10372	168	102	each	each	DET
ajfa-10372	168	103	variable	variable	NOUN
ajfa-10372	168	104	above	above	ADV
ajfa-10372	168	105	.	.	PUNCT
ajfa-10372	169	1	the	the	DET
ajfa-10372	169	2	value	value	NOUN
ajfa-10372	169	3	of	of	ADP
ajfa-10372	169	4	the	the	DET
ajfa-10372	169	5	coefficient	coefficient	NOUN
ajfa-10372	169	6	α	α	NOUN
ajfa-10372	169	7	of	of	ADP
ajfa-10372	169	8	equation	equation	NOUN
ajfa-10372	169	9	(	(	PUNCT
ajfa-10372	169	10	9	9	NUM
ajfa-10372	169	11	)	)	PUNCT
ajfa-10372	169	12	is	be	AUX
ajfa-10372	169	13	put	put	VERB
ajfa-10372	169	14	back	back	ADV
ajfa-10372	169	15	into	into	ADP
ajfa-10372	169	16	the	the	DET
ajfa-10372	169	17	equation	equation	NOUN
ajfa-10372	169	18	(	(	PUNCT
ajfa-10372	169	19	10	10	NUM
ajfa-10372	169	20	)	)	PUNCT
ajfa-10372	169	21	to	to	PART
ajfa-10372	169	22	get	get	VERB
ajfa-10372	169	23	the	the	DET
ajfa-10372	169	24	value	value	NOUN
ajfa-10372	169	25	of	of	ADP
ajfa-10372	169	26	normal	normal	ADJ
ajfa-10372	169	27	accruals	accrual	NOUN
ajfa-10372	169	28	(	(	PUNCT
ajfa-10372	169	29	nda	nda	PROPN
ajfa-10372	169	30	)	)	PUNCT
ajfa-10372	169	31	.	.	PUNCT
ajfa-10372	170	1	furthermore	furthermore	ADV
ajfa-10372	170	2	,	,	PUNCT
ajfa-10372	170	3	abnormal	abnormal	ADJ
ajfa-10372	170	4	accruals	accrual	NOUN
ajfa-10372	170	5	(	(	PUNCT
ajfa-10372	170	6	da	da	NOUN
ajfa-10372	170	7	)	)	PUNCT
ajfa-10372	170	8	is	be	AUX
ajfa-10372	170	9	computed	compute	VERB
ajfa-10372	170	10	by	by	ADP
ajfa-10372	170	11	inputting	inputte	VERB
ajfa-10372	170	12	the	the	DET
ajfa-10372	170	13	coefficient	coefficient	NOUN
ajfa-10372	170	14	α	α	NOUN
ajfa-10372	170	15	of	of	ADP
ajfa-10372	170	16	equation	equation	NOUN
ajfa-10372	170	17	(	(	PUNCT
ajfa-10372	170	18	10	10	NUM
ajfa-10372	170	19	)	)	PUNCT
ajfa-10372	170	20	into	into	ADP
ajfa-10372	170	21	the	the	DET
ajfa-10372	170	22	equation	equation	NOUN
ajfa-10372	170	23	(	(	PUNCT
ajfa-10372	170	24	11	11	NUM
ajfa-10372	170	25	)	)	PUNCT
ajfa-10372	170	26	.	.	PUNCT
ajfa-10372	171	1	if	if	SCONJ
ajfa-10372	171	2	the	the	DET
ajfa-10372	171	3	actual	actual	ADJ
ajfa-10372	171	4	value	value	NOUN
ajfa-10372	171	5	of	of	ADP
ajfa-10372	171	6	the	the	DET
ajfa-10372	171	7	normal	normal	ADJ
ajfa-10372	171	8	and	and	CCONJ
ajfa-10372	171	9	abnormal	abnormal	ADJ
ajfa-10372	171	10	accruals	accrual	NOUN
ajfa-10372	171	11	has	have	AUX
ajfa-10372	171	12	been	be	AUX
ajfa-10372	171	13	obtained	obtain	VERB
ajfa-10372	171	14	,	,	PUNCT
ajfa-10372	171	15	the	the	DET
ajfa-10372	171	16	next	next	ADJ
ajfa-10372	171	17	step	step	NOUN
ajfa-10372	171	18	is	be	AUX
ajfa-10372	171	19	to	to	PART
ajfa-10372	171	20	calculate	calculate	VERB
ajfa-10372	171	21	the	the	DET
ajfa-10372	171	22	value	value	NOUN
ajfa-10372	171	23	of	of	ADP
ajfa-10372	171	24	the	the	DET
ajfa-10372	171	25	reliability	reliability	NOUN
ajfa-10372	171	26	of	of	ADP
ajfa-10372	171	27	reporting	reporting	NOUN
ajfa-10372	171	28	.	.	PUNCT
ajfa-10372	172	1	reliability	reliability	NOUN
ajfa-10372	172	2	of	of	ADP
ajfa-10372	172	3	reporting	reporting	NOUN
ajfa-10372	172	4	is	be	AUX
ajfa-10372	172	5	measured	measure	VERB
ajfa-10372	172	6	by	by	ADP
ajfa-10372	172	7	using	use	VERB
ajfa-10372	172	8	the	the	DET
ajfa-10372	172	9	following	follow	VERB
ajfa-10372	172	10	formula	formula	NOUN
ajfa-10372	172	11	:	:	PUNCT
ajfa-10372	172	12	asian	asian	ADJ
ajfa-10372	172	13	journal	journal	NOUN
ajfa-10372	172	14	of	of	ADP
ajfa-10372	172	15	finance	finance	PROPN
ajfa-10372	172	16	&	&	CCONJ
ajfa-10372	172	17	accounting	accounting	PROPN
ajfa-10372	172	18	issn	issn	PROPN
ajfa-10372	172	19	1946	1946	NUM
ajfa-10372	172	20	-	-	PUNCT
ajfa-10372	172	21	052x	052x	PROPN
ajfa-10372	172	22	2017	2017	NUM
ajfa-10372	172	23	,	,	PUNCT
ajfa-10372	172	24	vol	vol	NOUN
ajfa-10372	172	25	.	.	NOUN
ajfa-10372	172	26	9	9	NUM
ajfa-10372	172	27	,	,	PUNCT
ajfa-10372	172	28	no	no	INTJ
ajfa-10372	172	29	.	.	NOUN
ajfa-10372	172	30	1	1	NUM
ajfa-10372	173	1	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	173	2	44	44	NUM
ajfa-10372	173	3	=	=	SYM
ajfa-10372	174	1	|	|	ADV
ajfa-10372	174	2	||	||	INTJ
ajfa-10372	175	1	|	|	ADV
ajfa-10372	175	2	|	|	ADV
ajfa-10372	176	1	|	|	INTJ
ajfa-10372	176	2	(	(	PUNCT
ajfa-10372	176	3	12	12	NUM
ajfa-10372	176	4	)	)	PUNCT
ajfa-10372	176	5	compliance	compliance	NOUN
ajfa-10372	176	6	:	:	PUNCT
ajfa-10372	176	7	o'keefe	o'keefe	PROPN
ajfa-10372	176	8	,	,	PUNCT
ajfa-10372	176	9	et	et	NOUN
ajfa-10372	176	10	.	.	PUNCT
ajfa-10372	177	1	al	al	PROPN
ajfa-10372	177	2	.	.	PROPN
ajfa-10372	178	1	(	(	PUNCT
ajfa-10372	178	2	1994	1994	NUM
ajfa-10372	178	3	)	)	PUNCT
ajfa-10372	178	4	found	find	VERB
ajfa-10372	178	5	evidence	evidence	NOUN
ajfa-10372	178	6	that	that	SCONJ
ajfa-10372	178	7	firm	firm	ADJ
ajfa-10372	178	8	compliance	compliance	NOUN
ajfa-10372	178	9	can	can	AUX
ajfa-10372	178	10	be	be	AUX
ajfa-10372	178	11	increased	increase	VERB
ajfa-10372	178	12	with	with	ADP
ajfa-10372	178	13	an	an	DET
ajfa-10372	178	14	increase	increase	NOUN
ajfa-10372	178	15	in	in	ADP
ajfa-10372	178	16	audit	audit	NOUN
ajfa-10372	178	17	fees	fee	NOUN
ajfa-10372	178	18	.	.	PUNCT
ajfa-10372	179	1	thus	thus	ADV
ajfa-10372	179	2	,	,	PUNCT
ajfa-10372	179	3	compliance	compliance	NOUN
ajfa-10372	179	4	in	in	ADP
ajfa-10372	179	5	this	this	DET
ajfa-10372	179	6	study	study	NOUN
ajfa-10372	179	7	measured	measure	VERB
ajfa-10372	179	8	by	by	ADP
ajfa-10372	179	9	the	the	DET
ajfa-10372	179	10	auditor	auditor	NOUN
ajfa-10372	179	11	fee	fee	NOUN
ajfa-10372	179	12	for	for	ADP
ajfa-10372	179	13	financial	financial	ADJ
ajfa-10372	179	14	statement	statement	NOUN
ajfa-10372	179	15	audit	audit	NOUN
ajfa-10372	179	16	,	,	PUNCT
ajfa-10372	179	17	certification	certification	NOUN
ajfa-10372	179	18	,	,	PUNCT
ajfa-10372	179	19	check	check	VERB
ajfa-10372	179	20	the	the	DET
ajfa-10372	179	21	individual	individual	ADJ
ajfa-10372	179	22	accounts	account	NOUN
ajfa-10372	179	23	and	and	CCONJ
ajfa-10372	179	24	consolidated	consolidate	VERB
ajfa-10372	179	25	,	,	PUNCT
ajfa-10372	179	26	review	review	VERB
ajfa-10372	179	27	due	due	ADJ
ajfa-10372	179	28	-	-	PUNCT
ajfa-10372	179	29	diligence	diligence	NOUN
ajfa-10372	179	30	,	,	PUNCT
ajfa-10372	179	31	agreed	agree	VERB
ajfa-10372	179	32	procedures	procedure	NOUN
ajfa-10372	179	33	(	(	PUNCT
ajfa-10372	179	34	for	for	ADP
ajfa-10372	179	35	example	example	NOUN
ajfa-10372	179	36	,	,	PUNCT
ajfa-10372	179	37	confirmation	confirmation	NOUN
ajfa-10372	179	38	of	of	ADP
ajfa-10372	179	39	compliance	compliance	NOUN
ajfa-10372	179	40	with	with	ADP
ajfa-10372	179	41	specific	specific	ADJ
ajfa-10372	179	42	contractual	contractual	ADJ
ajfa-10372	179	43	agreements	agreement	NOUN
ajfa-10372	179	44	)	)	PUNCT
ajfa-10372	179	45	,	,	PUNCT
ajfa-10372	179	46	as	as	ADV
ajfa-10372	179	47	well	well	ADV
ajfa-10372	179	48	as	as	ADP
ajfa-10372	179	49	compliance	compliance	NOUN
ajfa-10372	179	50	and	and	CCONJ
ajfa-10372	179	51	consulting	consulting	NOUN
ajfa-10372	179	52	tax	tax	NOUN
ajfa-10372	179	53	,	,	PUNCT
ajfa-10372	179	54	using	use	VERB
ajfa-10372	179	55	the	the	DET
ajfa-10372	179	56	following	follow	VERB
ajfa-10372	179	57	equation	equation	NOUN
ajfa-10372	179	58	:	:	PUNCT
ajfa-10372	179	59	compliance1=	compliance1=	NOUN
ajfa-10372	179	60	(	(	PUNCT
ajfa-10372	179	61	13	13	NUM
ajfa-10372	179	62	)	)	PUNCT
ajfa-10372	179	63	3.2.3	3.2.3	NUM
ajfa-10372	179	64	.	.	PUNCT
ajfa-10372	179	65	credit	credit	NOUN
ajfa-10372	179	66	risk	risk	NOUN
ajfa-10372	179	67	management	management	NOUN
ajfa-10372	179	68	management	management	NOUN
ajfa-10372	179	69	of	of	ADP
ajfa-10372	179	70	credit	credit	NOUN
ajfa-10372	179	71	risk	risk	NOUN
ajfa-10372	179	72	in	in	ADP
ajfa-10372	179	73	this	this	DET
ajfa-10372	179	74	study	study	NOUN
ajfa-10372	179	75	is	be	AUX
ajfa-10372	179	76	proxied	proxie	VERB
ajfa-10372	179	77	by	by	ADP
ajfa-10372	179	78	the	the	DET
ajfa-10372	179	79	reversal	reversal	NOUN
ajfa-10372	179	80	of	of	ADP
ajfa-10372	179	81	the	the	DET
ajfa-10372	179	82	non	non	ADJ
ajfa-10372	179	83	-	-	ADJ
ajfa-10372	179	84	performing	performing	ADJ
ajfa-10372	179	85	loan	loan	NOUN
ajfa-10372	179	86	ratio	ratio	NOUN
ajfa-10372	179	87	.	.	PUNCT
ajfa-10372	180	1	this	this	PRON
ajfa-10372	180	2	is	be	AUX
ajfa-10372	180	3	because	because	SCONJ
ajfa-10372	180	4	the	the	DET
ajfa-10372	180	5	higher	high	ADJ
ajfa-10372	180	6	non	non	ADJ
ajfa-10372	180	7	-	-	ADJ
ajfa-10372	180	8	performing	performing	ADJ
ajfa-10372	180	9	loan	loan	NOUN
ajfa-10372	180	10	(	(	PUNCT
ajfa-10372	180	11	npl	npl	NOUN
ajfa-10372	180	12	)	)	PUNCT
ajfa-10372	180	13	indicates	indicate	VERB
ajfa-10372	180	14	the	the	DET
ajfa-10372	180	15	worse	bad	ADJ
ajfa-10372	180	16	the	the	DET
ajfa-10372	180	17	credit	credit	NOUN
ajfa-10372	180	18	risk	risk	NOUN
ajfa-10372	180	19	management	management	NOUN
ajfa-10372	180	20	,	,	PUNCT
ajfa-10372	180	21	so	so	SCONJ
ajfa-10372	180	22	that	that	SCONJ
ajfa-10372	180	23	this	this	DET
ajfa-10372	180	24	study	study	NOUN
ajfa-10372	180	25	did	do	VERB
ajfa-10372	180	26	reversal	reversal	NOUN
ajfa-10372	180	27	npl	npl	NOUN
ajfa-10372	180	28	value	value	NOUN
ajfa-10372	180	29	by	by	ADP
ajfa-10372	180	30	multiplying	multiply	VERB
ajfa-10372	180	31	by	by	ADP
ajfa-10372	180	32	negative1	negative1	PROPN
ajfa-10372	180	33	.	.	PUNCT
ajfa-10372	181	1	the	the	DET
ajfa-10372	181	2	formula	formula	NOUN
ajfa-10372	181	3	used	use	VERB
ajfa-10372	181	4	to	to	PART
ajfa-10372	181	5	calculate	calculate	VERB
ajfa-10372	181	6	credit	credit	NOUN
ajfa-10372	181	7	risk	risk	NOUN
ajfa-10372	181	8	management	management	NOUN
ajfa-10372	181	9	are	be	AUX
ajfa-10372	181	10	as	as	SCONJ
ajfa-10372	181	11	follows	follow	VERB
ajfa-10372	181	12	:	:	PUNCT
ajfa-10372	181	13	=	=	SYM
ajfa-10372	181	14	x	x	SYM
ajfa-10372	181	15	100	100	NUM
ajfa-10372	181	16	%	%	NOUN
ajfa-10372	181	17	x	x	SYM
ajfa-10372	181	18	(	(	PUNCT
ajfa-10372	181	19	-1	-1	INTJ
ajfa-10372	181	20	)	)	PUNCT
ajfa-10372	181	21	(	(	PUNCT
ajfa-10372	181	22	14	14	NUM
ajfa-10372	181	23	)	)	PUNCT
ajfa-10372	181	24	3.2.4	3.2.4	NUM
ajfa-10372	181	25	.	.	PUNCT
ajfa-10372	182	1	environmental	environmental	ADJ
ajfa-10372	182	2	uncertainty	uncertainty	NOUN
ajfa-10372	182	3	this	this	DET
ajfa-10372	182	4	research	research	NOUN
ajfa-10372	182	5	uses	use	VERB
ajfa-10372	182	6	gong	gong	PROPN
ajfa-10372	182	7	et	et	PROPN
ajfa-10372	182	8	al	al	PROPN
ajfa-10372	182	9	.	.	PROPN
ajfa-10372	183	1	(	(	PUNCT
ajfa-10372	183	2	2009	2009	NUM
ajfa-10372	183	3	)	)	PUNCT
ajfa-10372	183	4	approach	approach	NOUN
ajfa-10372	183	5	in	in	ADP
ajfa-10372	183	6	measuring	measure	VERB
ajfa-10372	183	7	environmental	environmental	ADJ
ajfa-10372	183	8	uncertainty	uncertainty	NOUN
ajfa-10372	183	9	by	by	ADP
ajfa-10372	183	10	using	use	VERB
ajfa-10372	183	11	cash	cash	NOUN
ajfa-10372	183	12	flow	flow	NOUN
ajfa-10372	183	13	volatility	volatility	NOUN
ajfa-10372	183	14	,	,	PUNCT
ajfa-10372	183	15	which	which	PRON
ajfa-10372	183	16	is	be	AUX
ajfa-10372	183	17	formulated	formulate	VERB
ajfa-10372	183	18	as	as	SCONJ
ajfa-10372	183	19	follows	follow	VERB
ajfa-10372	183	20	:	:	PUNCT
ajfa-10372	183	21	euc	euc	PROPN
ajfa-10372	183	22	=	=	PUNCT
ajfa-10372	183	23	(	(	PUNCT
ajfa-10372	183	24	operating	operate	VERB
ajfa-10372	183	25	cash	cash	NOUN
ajfa-10372	183	26	flows	flow	VERB
ajfa-10372	183	27	+	+	CCONJ
ajfa-10372	183	28	δ	δ	NOUN
ajfa-10372	183	29	operating	operate	VERB
ajfa-10372	183	30	cash	cash	NOUN
ajfa-10372	183	31	flows)/total	flows)/total	ADJ
ajfa-10372	183	32	asset	asset	NOUN
ajfa-10372	183	33	)	)	PUNCT
ajfa-10372	183	34	(	(	PUNCT
ajfa-10372	183	35	15	15	NUM
ajfa-10372	183	36	)	)	PUNCT
ajfa-10372	183	37	3.2.5	3.2.5	NUM
ajfa-10372	183	38	.	.	PUNCT
ajfa-10372	184	1	bank	bank	NOUN
ajfa-10372	184	2	complexity	complexity	PROPN
ajfa-10372	184	3	bank	bank	NOUN
ajfa-10372	184	4	complexity	complexity	NOUN
ajfa-10372	184	5	is	be	AUX
ajfa-10372	184	6	the	the	DET
ajfa-10372	184	7	number	number	NOUN
ajfa-10372	184	8	of	of	ADP
ajfa-10372	184	9	business	business	NOUN
ajfa-10372	184	10	segments	segment	NOUN
ajfa-10372	184	11	owned	own	VERB
ajfa-10372	184	12	by	by	ADP
ajfa-10372	184	13	a	a	DET
ajfa-10372	184	14	bank	bank	NOUN
ajfa-10372	184	15	(	(	PUNCT
ajfa-10372	184	16	doyle	doyle	PROPN
ajfa-10372	184	17	&	&	CCONJ
ajfa-10372	184	18	mcvay	mcvay	PROPN
ajfa-10372	184	19	2007	2007	NUM
ajfa-10372	184	20	):	):	PUNCT
ajfa-10372	184	21	bc	bc	PROPN
ajfa-10372	184	22	=	=	PROPN
ajfa-10372	184	23	σ	σ	PROPN
ajfa-10372	184	24	business	business	NOUN
ajfa-10372	184	25	segments	segment	NOUN
ajfa-10372	184	26	(	(	PUNCT
ajfa-10372	184	27	16	16	NUM
ajfa-10372	184	28	)	)	PUNCT
ajfa-10372	184	29	3.2.6	3.2.6	NUM
ajfa-10372	184	30	.	.	PUNCT
ajfa-10372	185	1	bank	bank	NOUN
ajfa-10372	185	2	size	size	NOUN
ajfa-10372	185	3	bank	bank	NOUN
ajfa-10372	185	4	size	size	NOUN
ajfa-10372	185	5	can	can	AUX
ajfa-10372	185	6	be	be	AUX
ajfa-10372	185	7	measured	measure	VERB
ajfa-10372	185	8	by	by	ADP
ajfa-10372	185	9	total	total	ADJ
ajfa-10372	185	10	assets	asset	NOUN
ajfa-10372	185	11	(	(	PUNCT
ajfa-10372	185	12	sudjoko	sudjoko	NOUN
ajfa-10372	185	13	and	and	CCONJ
ajfa-10372	185	14	soebiantoro	soebiantoro	PROPN
ajfa-10372	185	15	,	,	PUNCT
ajfa-10372	185	16	2007	2007	NUM
ajfa-10372	185	17	)	)	PUNCT
ajfa-10372	185	18	.	.	PUNCT
ajfa-10372	186	1	the	the	DET
ajfa-10372	186	2	greater	great	ADJ
ajfa-10372	186	3	bank	bank	NOUN
ajfa-10372	186	4	total	total	ADJ
ajfa-10372	186	5	assets	asset	NOUN
ajfa-10372	186	6	,	,	PUNCT
ajfa-10372	186	7	the	the	PRON
ajfa-10372	186	8	greater	great	ADJ
ajfa-10372	186	9	the	the	DET
ajfa-10372	186	10	bank	bank	NOUN
ajfa-10372	186	11	size	size	NOUN
ajfa-10372	186	12	.	.	PUNCT
ajfa-10372	187	1	so	so	ADV
ajfa-10372	187	2	:	:	PUNCT
ajfa-10372	187	3	bs	bs	NOUN
ajfa-10372	187	4	=	=	SYM
ajfa-10372	187	5	(	(	PUNCT
ajfa-10372	187	6	ln	ln	ADJ
ajfa-10372	187	7	)	)	PUNCT
ajfa-10372	187	8	total	total	ADJ
ajfa-10372	187	9	asset	asset	NOUN
ajfa-10372	187	10	(	(	PUNCT
ajfa-10372	187	11	17	17	NUM
ajfa-10372	187	12	)	)	PUNCT
ajfa-10372	187	13	3.2.7	3.2.7	NUM
ajfa-10372	187	14	.	.	PUNCT
ajfa-10372	188	1	independent	independent	PROPN
ajfa-10372	188	2	board	board	PROPN
ajfa-10372	188	3	fama	fama	PROPN
ajfa-10372	188	4	and	and	CCONJ
ajfa-10372	188	5	jensen	jensen	PROPN
ajfa-10372	188	6	(	(	PUNCT
ajfa-10372	188	7	1983	1983	NUM
ajfa-10372	188	8	)	)	PUNCT
ajfa-10372	188	9	stated	state	VERB
ajfa-10372	188	10	that	that	SCONJ
ajfa-10372	188	11	non	non	ADJ
ajfa-10372	188	12	-	-	ADJ
ajfa-10372	188	13	executive	executive	ADJ
ajfa-10372	188	14	director	director	NOUN
ajfa-10372	188	15	(	(	PUNCT
ajfa-10372	188	16	independent	independent	ADJ
ajfa-10372	188	17	directors	director	NOUN
ajfa-10372	188	18	)	)	PUNCT
ajfa-10372	188	19	can	can	AUX
ajfa-10372	188	20	act	act	VERB
ajfa-10372	188	21	as	as	ADP
ajfa-10372	188	22	a	a	DET
ajfa-10372	188	23	mediator	mediator	NOUN
ajfa-10372	188	24	in	in	ADP
ajfa-10372	188	25	disputes	dispute	NOUN
ajfa-10372	188	26	between	between	ADP
ajfa-10372	188	27	managers	manager	NOUN
ajfa-10372	188	28	and	and	CCONJ
ajfa-10372	188	29	oversee	oversee	VERB
ajfa-10372	188	30	internal	internal	ADJ
ajfa-10372	188	31	management	management	NOUN
ajfa-10372	188	32	policy	policy	NOUN
ajfa-10372	188	33	and	and	CCONJ
ajfa-10372	188	34	provide	provide	VERB
ajfa-10372	188	35	advice	advice	NOUN
ajfa-10372	188	36	to	to	ADP
ajfa-10372	188	37	management	management	NOUN
ajfa-10372	188	38	.	.	PUNCT
ajfa-10372	189	1	the	the	DET
ajfa-10372	189	2	number	number	NOUN
ajfa-10372	189	3	of	of	ADP
ajfa-10372	189	4	independent	independent	ADJ
ajfa-10372	189	5	directors	director	NOUN
ajfa-10372	189	6	should	should	AUX
ajfa-10372	189	7	be	be	AUX
ajfa-10372	189	8	able	able	ADJ
ajfa-10372	189	9	to	to	PART
ajfa-10372	189	10	ensure	ensure	VERB
ajfa-10372	189	11	that	that	SCONJ
ajfa-10372	189	12	the	the	DET
ajfa-10372	189	13	monitoring	monitoring	NOUN
ajfa-10372	189	14	mechanism	mechanism	NOUN
ajfa-10372	189	15	run	run	VERB
ajfa-10372	189	16	in	in	ADP
ajfa-10372	189	17	accordance	accordance	NOUN
ajfa-10372	189	18	with	with	ADP
ajfa-10372	189	19	applicable	applicable	ADJ
ajfa-10372	189	20	regulations	regulation	NOUN
ajfa-10372	189	21	.	.	PUNCT
ajfa-10372	190	1	the	the	DET
ajfa-10372	190	2	formula	formula	NOUN
ajfa-10372	190	3	in	in	ADP
ajfa-10372	190	4	calculating	calculate	VERB
ajfa-10372	190	5	the	the	DET
ajfa-10372	190	6	independent	independent	ADJ
ajfa-10372	190	7	directors	director	NOUN
ajfa-10372	190	8	,	,	PUNCT
ajfa-10372	190	9	namely	namely	ADV
ajfa-10372	190	10	:	:	PUNCT
ajfa-10372	190	11	asian	asian	ADJ
ajfa-10372	190	12	journal	journal	NOUN
ajfa-10372	190	13	of	of	ADP
ajfa-10372	190	14	finance	finance	PROPN
ajfa-10372	190	15	&	&	CCONJ
ajfa-10372	190	16	accounting	accounting	PROPN
ajfa-10372	190	17	issn	issn	PROPN
ajfa-10372	190	18	1946	1946	NUM
ajfa-10372	190	19	-	-	PUNCT
ajfa-10372	190	20	052x	052x	PROPN
ajfa-10372	190	21	2017	2017	NUM
ajfa-10372	190	22	,	,	PUNCT
ajfa-10372	190	23	vol	vol	NOUN
ajfa-10372	190	24	.	.	NOUN
ajfa-10372	190	25	9	9	NUM
ajfa-10372	190	26	,	,	PUNCT
ajfa-10372	190	27	no	no	INTJ
ajfa-10372	190	28	.	.	NOUN
ajfa-10372	190	29	1	1	NUM
ajfa-10372	190	30	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	190	31	45	45	NUM
ajfa-10372	190	32	=	=	SYM
ajfa-10372	190	33	∑	∑	PUNCT
ajfa-10372	190	34	∑	∑	PROPN
ajfa-10372	190	35	(	(	PUNCT
ajfa-10372	190	36	18	18	NUM
ajfa-10372	190	37	)	)	PUNCT
ajfa-10372	190	38	3.3	3.3	NUM
ajfa-10372	190	39	.	.	PUNCT
ajfa-10372	191	1	data	datum	NOUN
ajfa-10372	191	2	analysis	analysis	NOUN
ajfa-10372	191	3	techniques	technique	NOUN
ajfa-10372	191	4	in	in	ADP
ajfa-10372	191	5	order	order	NOUN
ajfa-10372	191	6	to	to	PART
ajfa-10372	191	7	test	test	VERB
ajfa-10372	191	8	the	the	DET
ajfa-10372	191	9	hypotheses	hypothesis	NOUN
ajfa-10372	191	10	of	of	ADP
ajfa-10372	191	11	this	this	DET
ajfa-10372	191	12	study	study	NOUN
ajfa-10372	191	13	,	,	PUNCT
ajfa-10372	191	14	five	five	NUM
ajfa-10372	191	15	regression	regression	NOUN
ajfa-10372	191	16	models	model	NOUN
ajfa-10372	191	17	has	have	AUX
ajfa-10372	191	18	been	be	AUX
ajfa-10372	191	19	developed	develop	VERB
ajfa-10372	191	20	as	as	SCONJ
ajfa-10372	191	21	follows	follow	VERB
ajfa-10372	191	22	:	:	PUNCT
ajfa-10372	191	23	bpit	bpit	PROPN
ajfa-10372	192	1	=	=	PUNCT
ajfa-10372	192	2	+	+	ADP
ajfa-10372	192	3	ß1ermit+ß2crmit+eit	ß1ermit+ß2crmit+eit	PROPN
ajfa-10372	192	4	(	(	PUNCT
ajfa-10372	192	5	19	19	NUM
ajfa-10372	192	6	)	)	PUNCT
ajfa-10372	192	7	bpit	bpit	NOUN
ajfa-10372	193	1	=	=	PUNCT
ajfa-10372	193	2	+	+	NOUN
ajfa-10372	193	3	ß1ermit+ß2crmit+ß3eucit+ß4erm	ß1ermit+ß2crmit+ß3eucit+ß4erm	PROPN
ajfa-10372	193	4	x	x	SYM
ajfa-10372	193	5	eucit+ß5crmitx	eucit+ß5crmitx	NOUN
ajfa-10372	193	6	eucit+eit	eucit+eit	PROPN
ajfa-10372	193	7	(	(	PUNCT
ajfa-10372	193	8	20	20	NUM
ajfa-10372	193	9	)	)	PUNCT
ajfa-10372	193	10	bpit	bpit	NOUN
ajfa-10372	194	1	=	=	PUNCT
ajfa-10372	194	2	+	+	NOUN
ajfa-10372	194	3	ß1ermit+ß2crmit+ß3fcit+ß4erm	ß1ermit+ß2crmit+ß3fcit+ß4erm	NOUN
ajfa-10372	194	4	x	x	SYM
ajfa-10372	194	5	fcit+ß5crmit	fcit+ß5crmit	NOUN
ajfa-10372	194	6	x	x	PUNCT
ajfa-10372	194	7	fcit+	fcit+	X
ajfa-10372	194	8	eit	eit	PROPN
ajfa-10372	194	9	(	(	PUNCT
ajfa-10372	194	10	21	21	NUM
ajfa-10372	194	11	)	)	PUNCT
ajfa-10372	194	12	bpit	bpit	NOUN
ajfa-10372	195	1	=	=	PUNCT
ajfa-10372	195	2	+	+	NOUN
ajfa-10372	195	3	ß1ermit+ß2crmit+ß3sizeit+ß4erm	ß1ermit+ß2crmit+ß3sizeit+ß4erm	PROPN
ajfa-10372	195	4	x	x	SYM
ajfa-10372	195	5	sizeit+ß5crmit	sizeit+ß5crmit	NOUN
ajfa-10372	195	6	x	x	X
ajfa-10372	195	7	sizeit+eit	sizeit+eit	NOUN
ajfa-10372	195	8	(	(	PUNCT
ajfa-10372	195	9	22	22	NUM
ajfa-10372	195	10	)	)	PUNCT
ajfa-10372	195	11	bpit	bpit	NOUN
ajfa-10372	196	1	=	=	PUNCT
ajfa-10372	196	2	+	+	NOUN
ajfa-10372	196	3	ß1ermit+ß2crmit+ß3ibit+ß4erm	ß1ermit+ß2crmit+ß3ibit+ß4erm	PROPN
ajfa-10372	196	4	x	x	SYM
ajfa-10372	196	5	ib	ib	NOUN
ajfa-10372	196	6	it+ß5crmit	it+ß5crmit	NOUN
ajfa-10372	196	7	x	x	X
ajfa-10372	196	8	ib	ib	NOUN
ajfa-10372	196	9	it+eit	it+eit	PROPN
ajfa-10372	196	10	(	(	PUNCT
ajfa-10372	196	11	23	23	NUM
ajfa-10372	196	12	)	)	PUNCT
ajfa-10372	196	13	note	note	NOUN
ajfa-10372	196	14	:	:	PUNCT
ajfa-10372	196	15	bpit	bpit	NOUN
ajfa-10372	196	16	:	:	PUNCT
ajfa-10372	196	17	bank	bank	NOUN
ajfa-10372	196	18	i	i	PRON
ajfa-10372	196	19	performance	performance	NOUN
ajfa-10372	196	20	in	in	ADP
ajfa-10372	196	21	year	year	NOUN
ajfa-10372	196	22	t	t	PROPN
ajfa-10372	196	23	,	,	PUNCT
ajfa-10372	196	24	as	as	SCONJ
ajfa-10372	196	25	measured	measure	VERB
ajfa-10372	196	26	by	by	ADP
ajfa-10372	196	27	roa	roa	PROPN
ajfa-10372	196	28	:	:	PUNCT
ajfa-10372	196	29	constant	constant	ADJ
ajfa-10372	196	30	ß1	ß1	PROPN
ajfa-10372	196	31	-	-	PUNCT
ajfa-10372	196	32	ß5	ß5	NUM
ajfa-10372	196	33	:	:	PUNCT
ajfa-10372	196	34	regressions	regression	NOUN
ajfa-10372	196	35	coeffisient	coeffisient	NOUN
ajfa-10372	196	36	ermit	ermit	NOUN
ajfa-10372	196	37	:	:	PUNCT
ajfa-10372	196	38	enterprise	enterprise	NOUN
ajfa-10372	196	39	risk	risk	NOUN
ajfa-10372	196	40	management	management	NOUN
ajfa-10372	196	41	index	index	NOUN
ajfa-10372	196	42	crmit	crmit	NOUN
ajfa-10372	196	43	:	:	PUNCT
ajfa-10372	196	44	credit	credit	NOUN
ajfa-10372	196	45	risk	risk	NOUN
ajfa-10372	196	46	management	management	NOUN
ajfa-10372	196	47	measured	measure	VERB
ajfa-10372	196	48	by	by	ADP
ajfa-10372	196	49	non	non	ADJ
ajfa-10372	196	50	performing	perform	VERB
ajfa-10372	196	51	loan	loan	NOUN
ajfa-10372	196	52	bank	bank	NOUN
ajfa-10372	196	53	i	i	PRON
ajfa-10372	196	54	in	in	ADP
ajfa-10372	196	55	year	year	NOUN
ajfa-10372	196	56	t	t	NOUN
ajfa-10372	196	57	eucit	eucit	NOUN
ajfa-10372	196	58	:	:	PUNCT
ajfa-10372	196	59	bank	bank	NOUN
ajfa-10372	196	60	i	i	PRON
ajfa-10372	196	61	cash	cash	NOUN
ajfa-10372	196	62	flow	flow	NOUN
ajfa-10372	196	63	volatility	volatility	NOUN
ajfa-10372	196	64	in	in	ADP
ajfa-10372	196	65	year	year	NOUN
ajfa-10372	196	66	t	t	PROPN
ajfa-10372	196	67	bcit	bcit	PROPN
ajfa-10372	196	68	:	:	PUNCT
ajfa-10372	196	69	bank	bank	NOUN
ajfa-10372	196	70	i	i	PRON
ajfa-10372	196	71	complexity	complexity	NOUN
ajfa-10372	196	72	in	in	ADP
ajfa-10372	196	73	year	year	NOUN
ajfa-10372	196	74	t	t	PROPN
ajfa-10372	196	75	sizeit	sizeit	NOUN
ajfa-10372	196	76	:	:	PUNCT
ajfa-10372	196	77	bank	bank	NOUN
ajfa-10372	196	78	i	i	PRON
ajfa-10372	196	79	size	size	VERB
ajfa-10372	196	80	in	in	ADP
ajfa-10372	196	81	year	year	NOUN
ajfa-10372	196	82	t	t	PROPN
ajfa-10372	196	83	kiit	kiit	PROPN
ajfa-10372	196	84	:	:	PUNCT
ajfa-10372	196	85	bank	bank	NOUN
ajfa-10372	196	86	i	i	PROPN
ajfa-10372	196	87	independent	independent	PROPN
ajfa-10372	196	88	board	board	PROPN
ajfa-10372	196	89	in	in	ADP
ajfa-10372	196	90	year	year	NOUN
ajfa-10372	196	91	t	t	PROPN
ajfa-10372	196	92	4	4	NUM
ajfa-10372	196	93	.	.	PUNCT
ajfa-10372	197	1	the	the	DET
ajfa-10372	197	2	findings	finding	NOUN
ajfa-10372	197	3	4.1	4.1	NUM
ajfa-10372	197	4	.	.	PUNCT
ajfa-10372	198	1	statistic	statistic	PROPN
ajfa-10372	198	2	descriptive	descriptive	VERB
ajfa-10372	198	3	a	a	DET
ajfa-10372	198	4	statistic	statistic	ADJ
ajfa-10372	198	5	description	description	NOUN
ajfa-10372	198	6	of	of	ADP
ajfa-10372	198	7	variables	variable	NOUN
ajfa-10372	198	8	that	that	PRON
ajfa-10372	198	9	included	include	VERB
ajfa-10372	198	10	in	in	ADP
ajfa-10372	198	11	this	this	DET
ajfa-10372	198	12	study	study	NOUN
ajfa-10372	198	13	is	be	AUX
ajfa-10372	198	14	presented	present	VERB
ajfa-10372	198	15	in	in	ADP
ajfa-10372	198	16	table	table	NOUN
ajfa-10372	198	17	1	1	NUM
ajfa-10372	198	18	.	.	PUNCT
ajfa-10372	198	19	table	table	NOUN
ajfa-10372	198	20	1	1	NUM
ajfa-10372	198	21	shows	show	VERB
ajfa-10372	198	22	that	that	SCONJ
ajfa-10372	198	23	on	on	ADP
ajfa-10372	198	24	average	average	ADJ
ajfa-10372	198	25	erm	erm	PROPN
ajfa-10372	198	26	index	index	NOUN
ajfa-10372	198	27	score	score	NOUN
ajfa-10372	198	28	is	be	AUX
ajfa-10372	198	29	-0.33	-0.33	ADJ
ajfa-10372	198	30	with	with	ADP
ajfa-10372	198	31	maximum	maximum	ADJ
ajfa-10372	198	32	score	score	NOUN
ajfa-10372	198	33	is	be	AUX
ajfa-10372	198	34	3.31	3.31	NUM
ajfa-10372	198	35	and	and	CCONJ
ajfa-10372	198	36	the	the	DET
ajfa-10372	198	37	minimum	minimum	ADJ
ajfa-10372	198	38	score	score	NOUN
ajfa-10372	198	39	is	be	AUX
ajfa-10372	198	40	-5,31	-5,31	PRON
ajfa-10372	198	41	.	.	PUNCT
ajfa-10372	199	1	it	it	PRON
ajfa-10372	199	2	indicates	indicate	VERB
ajfa-10372	199	3	that	that	SCONJ
ajfa-10372	199	4	some	some	DET
ajfa-10372	199	5	indonesian	indonesian	ADJ
ajfa-10372	199	6	listed	list	VERB
ajfa-10372	199	7	banks	bank	NOUN
ajfa-10372	199	8	have	have	AUX
ajfa-10372	199	9	been	be	AUX
ajfa-10372	199	10	effectively	effectively	ADV
ajfa-10372	199	11	implemented	implement	VERB
ajfa-10372	199	12	erm	erm	PROPN
ajfa-10372	199	13	system	system	NOUN
ajfa-10372	199	14	.	.	PUNCT
ajfa-10372	200	1	in	in	ADP
ajfa-10372	200	2	term	term	NOUN
ajfa-10372	200	3	of	of	ADP
ajfa-10372	200	4	crm	crm	NOUN
ajfa-10372	200	5	,	,	PUNCT
ajfa-10372	200	6	on	on	ADP
ajfa-10372	200	7	overal	overal	ADJ
ajfa-10372	200	8	indonesian	indonesian	ADJ
ajfa-10372	200	9	listed	list	VERB
ajfa-10372	200	10	bank	bank	NOUN
ajfa-10372	200	11	have	have	AUX
ajfa-10372	200	12	no	no	PRON
ajfa-10372	200	13	effectively	effectively	ADV
ajfa-10372	200	14	adopted	adopt	VERB
ajfa-10372	200	15	better	well	ADJ
ajfa-10372	200	16	credit	credit	NOUN
ajfa-10372	200	17	risk	risk	NOUN
ajfa-10372	200	18	management	management	NOUN
ajfa-10372	200	19	.	.	PUNCT
ajfa-10372	201	1	table	table	NOUN
ajfa-10372	201	2	1	1	NUM
ajfa-10372	201	3	also	also	ADV
ajfa-10372	201	4	shows	show	VERB
ajfa-10372	201	5	that	that	SCONJ
ajfa-10372	201	6	indonesian	indonesian	PROPN
ajfa-10372	201	7	listed	list	VERB
ajfa-10372	201	8	bank	bank	NOUN
ajfa-10372	201	9	operate	operate	VERB
ajfa-10372	201	10	in	in	ADP
ajfa-10372	201	11	not	not	PART
ajfa-10372	201	12	so	so	ADV
ajfa-10372	201	13	complexity	complexity	NOUN
ajfa-10372	201	14	,	,	PUNCT
ajfa-10372	201	15	well	well	INTJ
ajfa-10372	201	16	business	business	NOUN
ajfa-10372	201	17	environment	environment	NOUN
ajfa-10372	201	18	,	,	PUNCT
ajfa-10372	201	19	and	and	CCONJ
ajfa-10372	201	20	better	well	ADJ
ajfa-10372	201	21	independent	independent	ADJ
ajfa-10372	201	22	board	board	PROPN
ajfa-10372	201	23	asian	asian	PROPN
ajfa-10372	201	24	journal	journal	PROPN
ajfa-10372	201	25	of	of	ADP
ajfa-10372	201	26	finance	finance	PROPN
ajfa-10372	201	27	&	&	CCONJ
ajfa-10372	201	28	accounting	accounting	PROPN
ajfa-10372	201	29	issn	issn	PROPN
ajfa-10372	201	30	1946	1946	NUM
ajfa-10372	201	31	-	-	PUNCT
ajfa-10372	201	32	052x	052x	PROPN
ajfa-10372	201	33	2017	2017	NUM
ajfa-10372	201	34	,	,	PUNCT
ajfa-10372	201	35	vol	vol	NOUN
ajfa-10372	201	36	.	.	NOUN
ajfa-10372	202	1	9	9	NUM
ajfa-10372	202	2	,	,	PUNCT
ajfa-10372	202	3	no	no	INTJ
ajfa-10372	202	4	.	.	NOUN
ajfa-10372	202	5	1	1	NUM
ajfa-10372	202	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	202	7	46	46	NUM
ajfa-10372	202	8	monitoring	monitoring	NOUN
ajfa-10372	202	9	.	.	PUNCT
ajfa-10372	203	1	on	on	ADP
ajfa-10372	203	2	average	average	ADJ
ajfa-10372	203	3	indonesian	indonesian	ADJ
ajfa-10372	203	4	listed	list	VERB
ajfa-10372	203	5	bank	bank	NOUN
ajfa-10372	203	6	highlighted	highlight	VERB
ajfa-10372	203	7	lower	low	ADJ
ajfa-10372	203	8	net	net	ADJ
ajfa-10372	203	9	profit	profit	NOUN
ajfa-10372	203	10	aruond	aruond	NOUN
ajfa-10372	203	11	2.16	2.16	NUM
ajfa-10372	203	12	%	%	NOUN
ajfa-10372	203	13	of	of	ADP
ajfa-10372	203	14	total	total	ADJ
ajfa-10372	203	15	assets	asset	NOUN
ajfa-10372	203	16	,	,	PUNCT
ajfa-10372	203	17	even	even	ADV
ajfa-10372	203	18	some	some	DET
ajfa-10372	203	19	bank	bank	NOUN
ajfa-10372	203	20	reported	report	VERB
ajfa-10372	203	21	loss	loss	NOUN
ajfa-10372	203	22	.	.	PUNCT
ajfa-10372	204	1	table	table	NOUN
ajfa-10372	204	2	1	1	NUM
ajfa-10372	204	3	.	.	PUNCT
ajfa-10372	205	1	statistic	statistic	ADJ
ajfa-10372	205	2	descriptive	descriptive	ADJ
ajfa-10372	205	3	variables	variable	NOUN
ajfa-10372	205	4	min	min	PROPN
ajfa-10372	205	5	max	max	PROPN
ajfa-10372	205	6	mean	mean	PROPN
ajfa-10372	205	7	std	std	PROPN
ajfa-10372	205	8	.	.	PUNCT
ajfa-10372	205	9	dev	dev	PROPN
ajfa-10372	205	10	bp	bp	PROPN
ajfa-10372	205	11	-7,58	-7,58	PUNCT
ajfa-10372	205	12	5,15	5,15	NUM
ajfa-10372	205	13	2,16	2,16	NUM
ajfa-10372	205	14	1,68	1,68	NUM
ajfa-10372	205	15	erm	erm	PROPN
ajfa-10372	205	16	-5,31	-5,31	PROPN
ajfa-10372	205	17	3,31	3,31	NUM
ajfa-10372	205	18	-0,33	-0,33	CCONJ
ajfa-10372	205	19	1,53	1,53	NUM
ajfa-10372	205	20	crm	crm	PROPN
ajfa-10372	205	21	-0,02	-0,02	PROPN
ajfa-10372	205	22	-6,25	-6,25	PROPN
ajfa-10372	205	23	-1,59	-1,59	PUNCT
ajfa-10372	205	24	1,35	1,35	NUM
ajfa-10372	205	25	euc	euc	PROPN
ajfa-10372	205	26	-0,34	-0,34	PUNCT
ajfa-10372	205	27	0,45	0,45	PROPN
ajfa-10372	205	28	0,01	0,01	NUM
ajfa-10372	205	29	0,15	0,15	PROPN
ajfa-10372	205	30	fc	fc	PROPN
ajfa-10372	205	31	2,00	2,00	PROPN
ajfa-10372	205	32	8,00	8,00	PROPN
ajfa-10372	205	33	3,97	3,97	NUM
ajfa-10372	205	34	1,28	1,28	NUM
ajfa-10372	205	35	size	size	NOUN
ajfa-10372	205	36	28,08	28,08	VERB
ajfa-10372	205	37	34,23	34,23	NUM
ajfa-10372	205	38	31.11	31.11	NUM
ajfa-10372	205	39	1,75	1,75	NUM
ajfa-10372	205	40	ib	ib	NOUN
ajfa-10372	205	41	0,25	0,25	PROPN
ajfa-10372	205	42	1,00	1,00	PROPN
ajfa-10372	206	1	0,57	0,57	NOUN
ajfa-10372	207	1	0,12	0,12	ADJ
ajfa-10372	208	1	4.2	4.2	NUM
ajfa-10372	208	2	.	.	PUNCT
ajfa-10372	209	1	correlation	correlation	NOUN
ajfa-10372	209	2	analysis	analysis	NOUN
ajfa-10372	209	3	firstly	firstly	ADV
ajfa-10372	209	4	,	,	PUNCT
ajfa-10372	209	5	this	this	DET
ajfa-10372	209	6	study	study	NOUN
ajfa-10372	209	7	analyzed	analyze	VERB
ajfa-10372	209	8	the	the	DET
ajfa-10372	209	9	correlation	correlation	NOUN
ajfa-10372	209	10	among	among	ADP
ajfa-10372	209	11	independent	independent	ADJ
ajfa-10372	209	12	and	and	CCONJ
ajfa-10372	209	13	moderating	moderate	VERB
ajfa-10372	209	14	variables	variable	NOUN
ajfa-10372	209	15	in	in	ADP
ajfa-10372	209	16	order	order	NOUN
ajfa-10372	209	17	to	to	PART
ajfa-10372	209	18	detect	detect	VERB
ajfa-10372	209	19	multicolinearity	multicolinearity	NOUN
ajfa-10372	209	20	problem	problem	NOUN
ajfa-10372	209	21	.	.	PUNCT
ajfa-10372	210	1	hair	hair	NOUN
ajfa-10372	210	2	,	,	PUNCT
ajfa-10372	210	3	black	black	ADJ
ajfa-10372	210	4	,	,	PUNCT
ajfa-10372	210	5	babin	babin	PROPN
ajfa-10372	210	6	,	,	PUNCT
ajfa-10372	210	7	anderson	anderson	PROPN
ajfa-10372	210	8	,	,	PUNCT
ajfa-10372	210	9	and	and	CCONJ
ajfa-10372	210	10	tatham	tatham	NOUN
ajfa-10372	210	11	(	(	PUNCT
ajfa-10372	210	12	2006	2006	NUM
ajfa-10372	210	13	)	)	PUNCT
ajfa-10372	210	14	stated	state	VERB
ajfa-10372	210	15	that	that	SCONJ
ajfa-10372	210	16	multicolinearity	multicolinearity	NOUN
ajfa-10372	210	17	problem	problem	NOUN
ajfa-10372	210	18	occurs	occur	VERB
ajfa-10372	210	19	since	since	SCONJ
ajfa-10372	210	20	the	the	DET
ajfa-10372	210	21	correlation	correlation	NOUN
ajfa-10372	210	22	among	among	ADP
ajfa-10372	210	23	independent	independent	ADJ
ajfa-10372	210	24	and	and	CCONJ
ajfa-10372	210	25	moderating	moderate	VERB
ajfa-10372	210	26	variables	variable	NOUN
ajfa-10372	210	27	is	be	AUX
ajfa-10372	210	28	0.90	0.90	NUM
ajfa-10372	210	29	and	and	CCONJ
ajfa-10372	210	30	higher	high	ADJ
ajfa-10372	210	31	.	.	PUNCT
ajfa-10372	211	1	table	table	NOUN
ajfa-10372	211	2	2	2	NUM
ajfa-10372	211	3	presents	present	VERB
ajfa-10372	211	4	the	the	DET
ajfa-10372	211	5	correlation	correlation	NOUN
ajfa-10372	211	6	matrix	matrix	NOUN
ajfa-10372	211	7	among	among	ADP
ajfa-10372	211	8	independent	independent	ADJ
ajfa-10372	211	9	variables	variable	NOUN
ajfa-10372	211	10	and	and	CCONJ
ajfa-10372	211	11	between	between	ADP
ajfa-10372	211	12	independent	independent	ADJ
ajfa-10372	211	13	and	and	CCONJ
ajfa-10372	211	14	dependent	dependent	ADJ
ajfa-10372	211	15	variables	variable	NOUN
ajfa-10372	211	16	.	.	PUNCT
ajfa-10372	212	1	erm	erm	PROPN
ajfa-10372	212	2	is	be	AUX
ajfa-10372	212	3	positively	positively	ADV
ajfa-10372	212	4	significant	significant	ADJ
ajfa-10372	212	5	correlated	correlate	VERB
ajfa-10372	212	6	to	to	PART
ajfa-10372	212	7	crm	crm	VERB
ajfa-10372	212	8	(	(	PUNCT
ajfa-10372	212	9	r	r	NOUN
ajfa-10372	212	10	=	=	SYM
ajfa-10372	212	11	0.259	0.259	NUM
ajfa-10372	212	12	,	,	PUNCT
ajfa-10372	212	13	p	p	NOUN
ajfa-10372	212	14	-	-	PUNCT
ajfa-10372	212	15	value	value	NOUN
ajfa-10372	212	16	<	<	NOUN
ajfa-10372	212	17	0.05	0.05	NUM
ajfa-10372	212	18	)	)	PUNCT
ajfa-10372	212	19	,	,	PUNCT
ajfa-10372	212	20	bc	bc	PROPN
ajfa-10372	212	21	(	(	PUNCT
ajfa-10372	212	22	r	r	NOUN
ajfa-10372	212	23	=	=	SYM
ajfa-10372	212	24	0.479	0.479	NUM
ajfa-10372	212	25	,	,	PUNCT
ajfa-10372	212	26	p	p	NOUN
ajfa-10372	212	27	value<0.01	value<0.01	PROPN
ajfa-10372	212	28	)	)	PUNCT
ajfa-10372	212	29	,	,	PUNCT
ajfa-10372	212	30	bs	bs	INTJ
ajfa-10372	212	31	(	(	PUNCT
ajfa-10372	212	32	r	r	NOUN
ajfa-10372	212	33	=	=	PUNCT
ajfa-10372	212	34	0.372	0.372	NUM
ajfa-10372	212	35	,	,	PUNCT
ajfa-10372	212	36	p	p	NOUN
ajfa-10372	212	37	value<0.01	value<0.01	PROPN
ajfa-10372	212	38	)	)	PUNCT
ajfa-10372	212	39	and	and	CCONJ
ajfa-10372	212	40	ib	ib	INTJ
ajfa-10372	212	41	(	(	PUNCT
ajfa-10372	212	42	r	r	NOUN
ajfa-10372	212	43	=	=	SYM
ajfa-10372	212	44	0.479	0.479	NUM
ajfa-10372	212	45	,	,	PUNCT
ajfa-10372	212	46	p	p	NOUN
ajfa-10372	212	47	value˃0.05	value˃0.05	NOUN
ajfa-10372	212	48	)	)	PUNCT
ajfa-10372	212	49	but	but	CCONJ
ajfa-10372	212	50	erm	erm	PROPN
ajfa-10372	212	51	negatively	negatively	ADV
ajfa-10372	212	52	not	not	PART
ajfa-10372	212	53	significant	significant	ADJ
ajfa-10372	212	54	related	related	ADJ
ajfa-10372	212	55	to	to	ADP
ajfa-10372	212	56	euc	euc	PROPN
ajfa-10372	212	57	(	(	PUNCT
ajfa-10372	212	58	r	r	NOUN
ajfa-10372	212	59	=	=	SYM
ajfa-10372	212	60	-0.020	-0.020	X
ajfa-10372	212	61	,	,	PUNCT
ajfa-10372	212	62	p	p	NOUN
ajfa-10372	212	63	value	value	NOUN
ajfa-10372	212	64	˃	˃	NOUN
ajfa-10372	212	65	0.05	0.05	NUM
ajfa-10372	212	66	)	)	PUNCT
ajfa-10372	212	67	.	.	PUNCT
ajfa-10372	213	1	this	this	DET
ajfa-10372	213	2	result	result	NOUN
ajfa-10372	213	3	indicated	indicate	VERB
ajfa-10372	213	4	that	that	SCONJ
ajfa-10372	213	5	there	there	PRON
ajfa-10372	213	6	is	be	VERB
ajfa-10372	213	7	no	no	DET
ajfa-10372	213	8	multicolinearity	multicolinearity	NOUN
ajfa-10372	213	9	problem	problem	NOUN
ajfa-10372	213	10	occurred	occur	VERB
ajfa-10372	213	11	in	in	ADP
ajfa-10372	213	12	this	this	DET
ajfa-10372	213	13	study	study	NOUN
ajfa-10372	213	14	.	.	PUNCT
ajfa-10372	214	1	secondly	secondly	ADV
ajfa-10372	214	2	,	,	PUNCT
ajfa-10372	214	3	this	this	DET
ajfa-10372	214	4	study	study	NOUN
ajfa-10372	214	5	analyzed	analyze	VERB
ajfa-10372	214	6	the	the	DET
ajfa-10372	214	7	correlation	correlation	NOUN
ajfa-10372	214	8	between	between	ADP
ajfa-10372	214	9	independent	independent	ADJ
ajfa-10372	214	10	and	and	CCONJ
ajfa-10372	214	11	dependent	dependent	ADJ
ajfa-10372	214	12	variables	variable	NOUN
ajfa-10372	214	13	in	in	ADP
ajfa-10372	214	14	order	order	NOUN
ajfa-10372	214	15	to	to	PART
ajfa-10372	214	16	determine	determine	VERB
ajfa-10372	214	17	the	the	DET
ajfa-10372	214	18	relationship	relationship	NOUN
ajfa-10372	214	19	between	between	ADP
ajfa-10372	214	20	independent	independent	ADJ
ajfa-10372	214	21	and	and	CCONJ
ajfa-10372	214	22	dependent	dependent	ADJ
ajfa-10372	214	23	variables	variable	NOUN
ajfa-10372	214	24	induvidually	induvidually	ADV
ajfa-10372	214	25	.	.	PUNCT
ajfa-10372	215	1	this	this	PRON
ajfa-10372	215	2	found	find	VERB
ajfa-10372	215	3	that	that	SCONJ
ajfa-10372	215	4	bp	bp	PROPN
ajfa-10372	215	5	is	be	AUX
ajfa-10372	215	6	positively	positively	ADV
ajfa-10372	215	7	significant	significant	ADJ
ajfa-10372	215	8	associated	associate	VERB
ajfa-10372	215	9	with	with	ADP
ajfa-10372	215	10	erm	erm	PROPN
ajfa-10372	215	11	(	(	PUNCT
ajfa-10372	215	12	r	r	NOUN
ajfa-10372	215	13	=	=	SYM
ajfa-10372	215	14	0.345	0.345	NUM
ajfa-10372	215	15	,	,	PUNCT
ajfa-10372	215	16	p	p	NOUN
ajfa-10372	215	17	value	value	NOUN
ajfa-10372	215	18	<	<	X
ajfa-10372	215	19	0.01	0.01	NUM
ajfa-10372	215	20	)	)	PUNCT
ajfa-10372	215	21	and	and	CCONJ
ajfa-10372	215	22	crm	crm	PROPN
ajfa-10372	215	23	(	(	PUNCT
ajfa-10372	215	24	r	r	NOUN
ajfa-10372	215	25	=	=	NOUN
ajfa-10372	215	26	0.353	0.353	NUM
ajfa-10372	215	27	,	,	PUNCT
ajfa-10372	215	28	p	p	NOUN
ajfa-10372	215	29	value	value	NOUN
ajfa-10372	215	30	<	<	X
ajfa-10372	215	31	0.01	0.01	NUM
ajfa-10372	215	32	)	)	PUNCT
ajfa-10372	215	33	.	.	PUNCT
ajfa-10372	216	1	bp	bp	PROPN
ajfa-10372	216	2	is	be	AUX
ajfa-10372	216	3	also	also	ADV
ajfa-10372	216	4	postively	postively	ADV
ajfa-10372	216	5	significant	significant	ADJ
ajfa-10372	216	6	correlated	correlate	VERB
ajfa-10372	216	7	two	two	NUM
ajfa-10372	216	8	moderating	moderate	VERB
ajfa-10372	216	9	variables	variable	NOUN
ajfa-10372	216	10	i.e.	i.e.	X
ajfa-10372	216	11	bc	bc	PROPN
ajfa-10372	216	12	(	(	PUNCT
ajfa-10372	216	13	r	r	NOUN
ajfa-10372	216	14	=	=	SYM
ajfa-10372	216	15	0.347	0.347	NUM
ajfa-10372	216	16	,	,	PUNCT
ajfa-10372	216	17	p	p	NOUN
ajfa-10372	216	18	value	value	NOUN
ajfa-10372	216	19	<	<	X
ajfa-10372	216	20	0.01	0.01	NUM
ajfa-10372	216	21	)	)	PUNCT
ajfa-10372	216	22	and	and	CCONJ
ajfa-10372	216	23	bs	bs	INTJ
ajfa-10372	216	24	(	(	PUNCT
ajfa-10372	216	25	r	r	NOUN
ajfa-10372	216	26	=	=	NOUN
ajfa-10372	216	27	0.489	0.489	NUM
ajfa-10372	216	28	,	,	PUNCT
ajfa-10372	216	29	p	p	NOUN
ajfa-10372	216	30	value	value	NOUN
ajfa-10372	216	31	<	<	X
ajfa-10372	216	32	0.01	0.01	NUM
ajfa-10372	216	33	)	)	PUNCT
ajfa-10372	216	34	.	.	PUNCT
ajfa-10372	217	1	this	this	DET
ajfa-10372	217	2	findings	finding	NOUN
ajfa-10372	217	3	indicate	indicate	VERB
ajfa-10372	217	4	that	that	SCONJ
ajfa-10372	217	5	an	an	DET
ajfa-10372	217	6	individual	individual	ADJ
ajfa-10372	217	7	erm	erm	PROPN
ajfa-10372	217	8	and	and	CCONJ
ajfa-10372	217	9	crm	crm	PROPN
ajfa-10372	217	10	positively	positively	ADV
ajfa-10372	217	11	influence	influence	VERB
ajfa-10372	217	12	indonesian	indonesian	ADJ
ajfa-10372	217	13	listed	list	VERB
ajfa-10372	217	14	bank	bank	NOUN
ajfa-10372	217	15	performance	performance	NOUN
ajfa-10372	217	16	.	.	PUNCT
ajfa-10372	218	1	table	table	NOUN
ajfa-10372	218	2	2	2	NUM
ajfa-10372	218	3	.	.	PUNCT
ajfa-10372	218	4	pearson	pearson	PROPN
ajfa-10372	218	5	correlation	correlation	PROPN
ajfa-10372	218	6	bp	bp	PROPN
ajfa-10372	218	7	erm	erm	PROPN
ajfa-10372	218	8	euc	euc	PROPN
ajfa-10372	218	9	bc	bc	PROPN
ajfa-10372	219	1	bs	bs	PROPN
ajfa-10372	219	2	ib	ib	PROPN
ajfa-10372	219	3	crm	crm	PROPN
ajfa-10372	219	4	bp	bp	PROPN
ajfa-10372	219	5	1	1	NUM
ajfa-10372	219	6	erm	erm	PROPN
ajfa-10372	219	7	0.345	0.345	NUM
ajfa-10372	219	8	*	*	PUNCT
ajfa-10372	219	9	*	*	PUNCT
ajfa-10372	219	10	*	*	PUNCT
ajfa-10372	219	11	1	1	NUM
ajfa-10372	219	12	euc	euc	NOUN
ajfa-10372	219	13	-0.088	-0.088	ADP
ajfa-10372	219	14	-0.020	-0.020	PUNCT
ajfa-10372	219	15	1	1	NUM
ajfa-10372	219	16	bc	bc	PROPN
ajfa-10372	219	17	0.347	0.347	NUM
ajfa-10372	219	18	*	*	PUNCT
ajfa-10372	219	19	*	*	PUNCT
ajfa-10372	219	20	*	*	PUNCT
ajfa-10372	219	21	0.479	0.479	NUM
ajfa-10372	219	22	*	*	PUNCT
ajfa-10372	219	23	*	*	PUNCT
ajfa-10372	219	24	*	*	PUNCT
ajfa-10372	220	1	-0.005	-0.005	INTJ
ajfa-10372	220	2	1	1	NUM
ajfa-10372	220	3	bs	bs	INTJ
ajfa-10372	220	4	0.489	0.489	NUM
ajfa-10372	220	5	*	*	PUNCT
ajfa-10372	220	6	*	*	PUNCT
ajfa-10372	220	7	*	*	PUNCT
ajfa-10372	221	1	0.372	0.372	NUM
ajfa-10372	221	2	*	*	PUNCT
ajfa-10372	221	3	*	*	PUNCT
ajfa-10372	221	4	*	*	X
ajfa-10372	221	5	0.027	0.027	NUM
ajfa-10372	221	6	0.441	0.441	NUM
ajfa-10372	221	7	*	*	PUNCT
ajfa-10372	221	8	*	*	PUNCT
ajfa-10372	222	1	*	*	SYM
ajfa-10372	222	2	1	1	NUM
ajfa-10372	222	3	ib	ib	NOUN
ajfa-10372	222	4	-0.113	-0.113	NOUN
ajfa-10372	222	5	0.116	0.116	NUM
ajfa-10372	222	6	-0.091	-0.091	NUM
ajfa-10372	222	7	-0.016	-0.016	PUNCT
ajfa-10372	222	8	-0.166	-0.166	PUNCT
ajfa-10372	222	9	1	1	NUM
ajfa-10372	222	10	crm	crm	NOUN
ajfa-10372	222	11	0.353	0.353	NUM
ajfa-10372	222	12	*	*	NOUN
ajfa-10372	222	13	*	*	PUNCT
ajfa-10372	222	14	*	*	PUNCT
ajfa-10372	222	15	0.259	0.259	NUM
ajfa-10372	222	16	*	*	PUNCT
ajfa-10372	222	17	*	*	PUNCT
ajfa-10372	222	18	-0.119	-0.119	X
ajfa-10372	222	19	0.188	0.188	NUM
ajfa-10372	222	20	0.195	0.195	NUM
ajfa-10372	222	21	-0.185	-0.185	NOUN
ajfa-10372	222	22	1	1	NUM
ajfa-10372	222	23	*	*	PUNCT
ajfa-10372	222	24	*	*	PUNCT
ajfa-10372	222	25	*	*	PUNCT
ajfa-10372	222	26	represents	represent	VERB
ajfa-10372	222	27	statistical	statistical	ADJ
ajfa-10372	222	28	significance	significance	NOUN
ajfa-10372	222	29	at	at	ADP
ajfa-10372	222	30	the	the	DET
ajfa-10372	222	31	1	1	NUM
ajfa-10372	222	32	%	%	NOUN
ajfa-10372	222	33	level	level	NOUN
ajfa-10372	222	34	(	(	PUNCT
ajfa-10372	222	35	two	two	NUM
ajfa-10372	222	36	-	-	PUNCT
ajfa-10372	222	37	tailed	tail	VERB
ajfa-10372	222	38	test	test	NOUN
ajfa-10372	222	39	)	)	PUNCT
ajfa-10372	223	1	*	*	PUNCT
ajfa-10372	223	2	*	*	PUNCT
ajfa-10372	223	3	represents	represent	VERB
ajfa-10372	223	4	statistical	statistical	ADJ
ajfa-10372	223	5	significance	significance	NOUN
ajfa-10372	223	6	at	at	ADP
ajfa-10372	223	7	the	the	DET
ajfa-10372	223	8	5	5	NUM
ajfa-10372	223	9	%	%	NOUN
ajfa-10372	223	10	level	level	NOUN
ajfa-10372	223	11	(	(	PUNCT
ajfa-10372	223	12	two	two	NUM
ajfa-10372	223	13	-	-	PUNCT
ajfa-10372	223	14	tailed	tail	VERB
ajfa-10372	223	15	test	test	NOUN
ajfa-10372	223	16	)	)	PUNCT
ajfa-10372	223	17	asian	asian	ADJ
ajfa-10372	223	18	journal	journal	NOUN
ajfa-10372	223	19	of	of	ADP
ajfa-10372	223	20	finance	finance	PROPN
ajfa-10372	223	21	&	&	CCONJ
ajfa-10372	223	22	accounting	accounting	PROPN
ajfa-10372	223	23	issn	issn	PROPN
ajfa-10372	223	24	1946	1946	NUM
ajfa-10372	223	25	-	-	PUNCT
ajfa-10372	223	26	052x	052x	PROPN
ajfa-10372	223	27	2017	2017	NUM
ajfa-10372	223	28	,	,	PUNCT
ajfa-10372	223	29	vol	vol	NOUN
ajfa-10372	223	30	.	.	NOUN
ajfa-10372	223	31	9	9	NUM
ajfa-10372	223	32	,	,	PUNCT
ajfa-10372	223	33	no	no	INTJ
ajfa-10372	223	34	.	.	NOUN
ajfa-10372	223	35	1	1	NUM
ajfa-10372	223	36	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-10372	223	37	47	47	NUM
ajfa-10372	223	38	4.3	4.3	NUM
ajfa-10372	223	39	.	.	PUNCT
ajfa-10372	224	1	hypothesis	hypothesis	NOUN
ajfa-10372	224	2	testing	testing	NOUN
ajfa-10372	224	3	table	table	NOUN
ajfa-10372	224	4	3	3	NUM
ajfa-10372	224	5	consists	consist	VERB
ajfa-10372	224	6	of	of	ADP
ajfa-10372	224	7	the	the	DET
ajfa-10372	224	8	five	five	NUM
ajfa-10372	224	9	regression	regression	NOUN
ajfa-10372	224	10	models	model	NOUN
ajfa-10372	224	11	results	result	VERB
ajfa-10372	224	12	:	:	PUNCT
ajfa-10372	224	13	the	the	DET
ajfa-10372	224	14	first	first	ADJ
ajfa-10372	224	15	model	model	NOUN
ajfa-10372	224	16	using	use	VERB
ajfa-10372	224	17	to	to	PART
ajfa-10372	224	18	test	test	VERB
ajfa-10372	224	19	hypotheses	hypothesis	NOUN
ajfa-10372	224	20	1	1	NUM
ajfa-10372	224	21	and	and	CCONJ
ajfa-10372	224	22	2	2	NUM
ajfa-10372	224	23	(	(	PUNCT
ajfa-10372	224	24	direct	direct	ADJ
ajfa-10372	224	25	influencing	influencing	NOUN
ajfa-10372	224	26	of	of	ADP
ajfa-10372	224	27	erm	erm	PROPN
ajfa-10372	224	28	and	and	CCONJ
ajfa-10372	224	29	crm	crm	PROPN
ajfa-10372	224	30	to	to	ADP
ajfa-10372	224	31	bp	bp	PROPN
ajfa-10372	224	32	)	)	PUNCT
ajfa-10372	224	33	.	.	PUNCT
ajfa-10372	225	1	the	the	DET
ajfa-10372	225	2	second	second	ADJ
ajfa-10372	225	3	model	model	NOUN
ajfa-10372	225	4	using	use	VERB
ajfa-10372	225	5	to	to	PART
ajfa-10372	225	6	test	test	VERB
ajfa-10372	225	7	hypotheses	hypothesis	NOUN
ajfa-10372	225	8	3	3	NUM
ajfa-10372	225	9	and	and	CCONJ
ajfa-10372	225	10	4	4	NUM
ajfa-10372	225	11	(	(	PUNCT
ajfa-10372	225	12	moderating	moderate	VERB
ajfa-10372	225	13	role	role	NOUN
ajfa-10372	225	14	of	of	ADP
ajfa-10372	225	15	euc	euc	PROPN
ajfa-10372	225	16	on	on	ADP
ajfa-10372	225	17	influencing	influence	VERB
ajfa-10372	225	18	of	of	ADP
ajfa-10372	225	19	erm	erm	PROPN
ajfa-10372	225	20	and	and	CCONJ
ajfa-10372	225	21	crm	crm	PROPN
ajfa-10372	225	22	to	to	ADP
ajfa-10372	225	23	bp	bp	PROPN
ajfa-10372	225	24	)	)	PUNCT
ajfa-10372	225	25	.	.	PUNCT
ajfa-10372	226	1	the	the	DET
ajfa-10372	226	2	third	third	ADJ
ajfa-10372	226	3	model	model	NOUN
ajfa-10372	226	4	using	use	VERB
ajfa-10372	226	5	to	to	PART
ajfa-10372	226	6	test	test	VERB
ajfa-10372	226	7	hypotheses	hypothesis	NOUN
ajfa-10372	226	8	5	5	NUM
ajfa-10372	226	9	and	and	CCONJ
ajfa-10372	226	10	6	6	NUM
ajfa-10372	226	11	(	(	PUNCT
ajfa-10372	226	12	moderating	moderate	VERB
ajfa-10372	226	13	role	role	NOUN
ajfa-10372	226	14	of	of	ADP
ajfa-10372	226	15	bc	bc	PROPN
ajfa-10372	226	16	on	on	ADP
ajfa-10372	226	17	influencing	influence	VERB
ajfa-10372	226	18	of	of	ADP
ajfa-10372	226	19	erm	erm	PROPN
ajfa-10372	226	20	and	and	CCONJ
ajfa-10372	226	21	crm	crm	PROPN
ajfa-10372	226	22	to	to	ADP
ajfa-10372	226	23	bp	bp	PROPN
ajfa-10372	226	24	)	)	PUNCT
ajfa-10372	226	25	.	.	PUNCT
ajfa-10372	227	1	the	the	DET
ajfa-10372	227	2	second	second	ADJ
ajfa-10372	227	3	model	model	NOUN
ajfa-10372	227	4	using	use	VERB
ajfa-10372	227	5	to	to	PART
ajfa-10372	227	6	test	test	VERB
ajfa-10372	227	7	hypotheses	hypothesis	NOUN
ajfa-10372	227	8	3	3	NUM
ajfa-10372	227	9	and	and	CCONJ
ajfa-10372	227	10	4	4	NUM
ajfa-10372	227	11	(	(	PUNCT
ajfa-10372	227	12	moderating	moderate	VERB
ajfa-10372	227	13	role	role	NOUN
ajfa-10372	227	14	of	of	ADP
ajfa-10372	227	15	euc	euc	PROPN
ajfa-10372	227	16	influencing	influence	VERB
ajfa-10372	227	17	of	of	ADP
ajfa-10372	227	18	erm	erm	PROPN
ajfa-10372	227	19	and	and	CCONJ
ajfa-10372	227	20	crm	crm	PROPN
ajfa-10372	227	21	to	to	ADP
ajfa-10372	227	22	bp	bp	PROPN
ajfa-10372	227	23	)	)	PUNCT
ajfa-10372	227	24	.	.	PUNCT
ajfa-10372	228	1	the	the	DET
ajfa-10372	228	2	forth	forth	ADJ
ajfa-10372	228	3	model	model	NOUN
ajfa-10372	228	4	using	use	VERB
ajfa-10372	228	5	to	to	PART
ajfa-10372	228	6	test	test	VERB
ajfa-10372	228	7	hypotheses	hypothesis	NOUN
ajfa-10372	228	8	7	7	NUM
ajfa-10372	228	9	and	and	CCONJ
ajfa-10372	228	10	8	8	NUM
ajfa-10372	228	11	(	(	PUNCT
ajfa-10372	228	12	moderating	moderate	VERB
ajfa-10372	228	13	role	role	NOUN
ajfa-10372	228	14	of	of	ADP
ajfa-10372	228	15	bs	bs	NOUN
ajfa-10372	228	16	on	on	ADP
ajfa-10372	228	17	influencing	influence	VERB
ajfa-10372	228	18	of	of	ADP
ajfa-10372	228	19	erm	erm	PROPN
ajfa-10372	228	20	and	and	CCONJ
ajfa-10372	228	21	crm	crm	PROPN
ajfa-10372	228	22	to	to	ADP
ajfa-10372	228	23	bp	bp	PROPN
ajfa-10372	228	24	)	)	PUNCT
ajfa-10372	228	25	.	.	PUNCT
ajfa-10372	229	1	the	the	DET
ajfa-10372	229	2	fifth	fifth	ADJ
ajfa-10372	229	3	model	model	NOUN
ajfa-10372	229	4	using	use	VERB
ajfa-10372	229	5	to	to	PART
ajfa-10372	229	6	test	test	VERB
ajfa-10372	229	7	hypotheses	hypothesis	NOUN
ajfa-10372	229	8	9	9	NUM
ajfa-10372	229	9	and	and	CCONJ
ajfa-10372	229	10	10	10	NUM
ajfa-10372	229	11	(	(	PUNCT
ajfa-10372	229	12	moderating	moderate	VERB
ajfa-10372	229	13	role	role	NOUN
ajfa-10372	229	14	of	of	ADP
ajfa-10372	229	15	ib	ib	NOUN
ajfa-10372	229	16	on	on	ADP
ajfa-10372	229	17	influencing	influence	VERB
ajfa-10372	229	18	of	of	ADP
ajfa-10372	229	19	erm	erm	PROPN
ajfa-10372	229	20	and	and	CCONJ
ajfa-10372	229	21	crm	crm	PROPN
ajfa-10372	229	22	to	to	ADP
ajfa-10372	229	23	bp	bp	PROPN
ajfa-10372	229	24	)	)	PUNCT
ajfa-10372	229	25	.	.	PUNCT
ajfa-10372	230	1	based	base	VERB
ajfa-10372	230	2	on	on	ADP
ajfa-10372	230	3	the	the	DET
ajfa-10372	230	4	regression	regression	NOUN
ajfa-10372	230	5	results	result	NOUN
ajfa-10372	230	6	in	in	ADP
ajfa-10372	230	7	table	table	NOUN
ajfa-10372	230	8	3	3	NUM
ajfa-10372	230	9	model	model	NOUN
ajfa-10372	230	10	1	1	NUM
ajfa-10372	230	11	,	,	PUNCT
ajfa-10372	230	12	the	the	DET
ajfa-10372	230	13	r	r	NOUN
ajfa-10372	230	14	square	square	NOUN
ajfa-10372	230	15	0.194	0.194	NUM
ajfa-10372	230	16	and	and	CCONJ
ajfa-10372	230	17	significance	significance	NOUN
ajfa-10372	230	18	p	p	NOUN
ajfa-10372	230	19	-	-	PUNCT
ajfa-10372	230	20	value	value	NOUN
ajfa-10372	230	21	of	of	ADP
ajfa-10372	230	22	f	f	PROPN
ajfa-10372	230	23	<	<	X
ajfa-10372	230	24	0.01	0.01	NUM
ajfa-10372	230	25	indicate	indicate	VERB
ajfa-10372	230	26	the	the	DET
ajfa-10372	230	27	model	model	NOUN
ajfa-10372	230	28	is	be	AUX
ajfa-10372	230	29	fit	fit	ADJ
ajfa-10372	230	30	and	and	CCONJ
ajfa-10372	230	31	19.4	19.4	NUM
ajfa-10372	230	32	%	%	NOUN
ajfa-10372	230	33	variation	variation	NOUN
ajfa-10372	230	34	of	of	ADP
ajfa-10372	230	35	bp	bp	PROPN
ajfa-10372	230	36	could	could	AUX
ajfa-10372	230	37	be	be	AUX
ajfa-10372	230	38	explained	explain	VERB
ajfa-10372	230	39	by	by	ADP
ajfa-10372	230	40	erm	erm	PROPN
ajfa-10372	230	41	and	and	CCONJ
ajfa-10372	230	42	crm	crm	PROPN
ajfa-10372	230	43	,	,	PUNCT
ajfa-10372	230	44	this	this	PRON
ajfa-10372	230	45	finds	find	VERB
ajfa-10372	230	46	that	that	SCONJ
ajfa-10372	230	47	by	by	ADP
ajfa-10372	230	48	putting	put	VERB
ajfa-10372	230	49	moderating	moderating	NOUN
ajfa-10372	230	50	variables	variable	NOUN
ajfa-10372	230	51	in	in	ADP
ajfa-10372	230	52	the	the	DET
ajfa-10372	230	53	model	model	NOUN
ajfa-10372	230	54	(	(	PUNCT
ajfa-10372	230	55	euc	euc	PROPN
ajfa-10372	230	56	in	in	ADP
ajfa-10372	230	57	model	model	NOUN
ajfa-10372	230	58	2	2	NUM
ajfa-10372	230	59	;	;	PUNCT
ajfa-10372	230	60	bc	bc	PROPN
ajfa-10372	230	61	in	in	ADP
ajfa-10372	230	62	model	model	NOUN
ajfa-10372	230	63	3	3	NUM
ajfa-10372	230	64	;	;	PUNCT
ajfa-10372	230	65	bs	b	NOUN
ajfa-10372	230	66	in	in	ADP
ajfa-10372	230	67	model	model	NOUN
ajfa-10372	230	68	4	4	NUM
ajfa-10372	230	69	;	;	PUNCT
ajfa-10372	230	70	and	and	CCONJ
ajfa-10372	230	71	ib	ib	X
ajfa-10372	230	72	in	in	ADP
ajfa-10372	230	73	model	model	NOUN
ajfa-10372	230	74	5	5	NUM
ajfa-10372	230	75	)	)	PUNCT
ajfa-10372	230	76	the	the	DET
ajfa-10372	230	77	model	model	NOUN
ajfa-10372	230	78	still	still	ADV
ajfa-10372	230	79	fitt	fitt	VERB
ajfa-10372	230	80	and	and	CCONJ
ajfa-10372	230	81	the	the	DET
ajfa-10372	230	82	explanation	explanation	NOUN
ajfa-10372	230	83	power	power	NOUN
ajfa-10372	230	84	increase	increase	NOUN
ajfa-10372	230	85	,	,	PUNCT
ajfa-10372	230	86	it	it	PRON
ajfa-10372	230	87	indicate	indicate	VERB
ajfa-10372	230	88	that	that	SCONJ
ajfa-10372	230	89	moderating	moderate	VERB
ajfa-10372	230	90	variable	variable	NOUN
ajfa-10372	230	91	play	play	VERB
ajfa-10372	230	92	an	an	DET
ajfa-10372	230	93	important	important	ADJ
ajfa-10372	230	94	role	role	NOUN
ajfa-10372	230	95	in	in	ADP
ajfa-10372	230	96	explaining	explain	VERB
ajfa-10372	230	97	variation	variation	NOUN
ajfa-10372	230	98	of	of	ADP
ajfa-10372	230	99	indonesian	indonesian	ADJ
ajfa-10372	230	100	listed	list	VERB
ajfa-10372	230	101	bank	bank	NOUN
ajfa-10372	230	102	performance	performance	NOUN
ajfa-10372	230	103	.	.	PUNCT
ajfa-10372	231	1	4.3.1	4.3.1	X
ajfa-10372	231	2	.	.	PUNCT
ajfa-10372	231	3	risk	risk	NOUN
ajfa-10372	231	4	management	management	NOUN
ajfa-10372	231	5	and	and	CCONJ
ajfa-10372	231	6	bank	bank	NOUN
ajfa-10372	231	7	performance	performance	NOUN
ajfa-10372	231	8	the	the	DET
ajfa-10372	231	9	regression	regression	NOUN
ajfa-10372	231	10	results	result	NOUN
ajfa-10372	231	11	in	in	ADP
ajfa-10372	231	12	table	table	NOUN
ajfa-10372	231	13	3	3	NUM
ajfa-10372	231	14	model	model	NOUN
ajfa-10372	231	15	1	1	NUM
ajfa-10372	231	16	showed	show	VERB
ajfa-10372	231	17	that	that	SCONJ
ajfa-10372	231	18	erm	erm	PROPN
ajfa-10372	231	19	(	(	PUNCT
ajfa-10372	231	20	β=0.238	β=0.238	NUM
ajfa-10372	231	21	and	and	CCONJ
ajfa-10372	231	22	p	p	NOUN
ajfa-10372	231	23	-	-	PUNCT
ajfa-10372	231	24	value	value	NOUN
ajfa-10372	231	25	<	<	X
ajfa-10372	231	26	0,01)and	0,01)and	NUM
ajfa-10372	231	27	crm	crm	PROPN
ajfa-10372	231	28	(	(	PUNCT
ajfa-10372	231	29	β=0.281and	β=0.281and	ADP
ajfa-10372	231	30	p	p	NOUN
ajfa-10372	231	31	-	-	PUNCT
ajfa-10372	231	32	value	value	NOUN
ajfa-10372	231	33	<	<	X
ajfa-10372	231	34	0,01	0,01	NUM
ajfa-10372	231	35	)	)	PUNCT
ajfa-10372	231	36	are	be	AUX
ajfa-10372	231	37	positively	positively	ADV
ajfa-10372	231	38	significant	significant	ADJ
ajfa-10372	231	39	influence	influence	NOUN
ajfa-10372	231	40	bp	bp	PROPN
ajfa-10372	231	41	.	.	PUNCT
ajfa-10372	232	1	this	this	DET
ajfa-10372	232	2	result	result	NOUN
ajfa-10372	232	3	suggested	suggest	VERB
ajfa-10372	232	4	that	that	SCONJ
ajfa-10372	232	5	h1	h1	PROPN
ajfa-10372	232	6	and	and	CCONJ
ajfa-10372	232	7	h2	h2	NOUN
ajfa-10372	232	8	were	be	AUX
ajfa-10372	232	9	supported	support	VERB
ajfa-10372	232	10	.	.	PUNCT
ajfa-10372	233	1	the	the	DET
ajfa-10372	233	2	results	result	NOUN
ajfa-10372	233	3	of	of	ADP
ajfa-10372	233	4	this	this	DET
ajfa-10372	233	5	study	study	NOUN
ajfa-10372	233	6	are	be	AUX
ajfa-10372	233	7	consistent	consistent	ADJ
ajfa-10372	233	8	with	with	ADP
ajfa-10372	233	9	barton	barton	PROPN
ajfa-10372	233	10	et	et	PROPN
ajfa-10372	233	11	al	al	PROPN
ajfa-10372	233	12	.	.	PROPN
ajfa-10372	233	13	,	,	PUNCT
ajfa-10372	233	14	(	(	PUNCT
ajfa-10372	233	15	2002	2002	NUM
ajfa-10372	233	16	)	)	PUNCT
ajfa-10372	233	17	.	.	PUNCT
ajfa-10372	234	1	lam	lam	PROPN
ajfa-10372	234	2	(	(	PUNCT
ajfa-10372	234	3	2002),and	2002),and	NUM
ajfa-10372	234	4	liebenberg	liebenberg	PROPN
ajfa-10372	234	5	(	(	PUNCT
ajfa-10372	234	6	2003	2003	NUM
ajfa-10372	234	7	)	)	PUNCT
ajfa-10372	234	8	who	who	PRON
ajfa-10372	234	9	found	find	VERB
ajfa-10372	234	10	that	that	SCONJ
ajfa-10372	234	11	the	the	DET
ajfa-10372	234	12	erm	erm	PROPN
ajfa-10372	234	13	implementation	implementation	NOUN
ajfa-10372	234	14	can	can	AUX
ajfa-10372	234	15	improve	improve	VERB
ajfa-10372	234	16	firm	firm	ADJ
ajfa-10372	234	17	performance	performance	NOUN
ajfa-10372	234	18	.	.	PUNCT
ajfa-10372	235	1	this	this	DET
ajfa-10372	235	2	finding	finding	NOUN
ajfa-10372	235	3	also	also	ADV
ajfa-10372	235	4	indicates	indicate	VERB
ajfa-10372	235	5	that	that	SCONJ
ajfa-10372	235	6	bank	bank	NOUN
ajfa-10372	235	7	with	with	ADP
ajfa-10372	235	8	higher	high	ADJ
ajfa-10372	235	9	erm	erm	PROPN
ajfa-10372	235	10	practices	practice	NOUN
ajfa-10372	235	11	followed	follow	VERB
ajfa-10372	235	12	by	by	ADP
ajfa-10372	235	13	superior	superior	ADJ
ajfa-10372	235	14	performance	performance	NOUN
ajfa-10372	235	15	.	.	PUNCT
ajfa-10372	236	1	this	this	DET
ajfa-10372	236	2	result	result	NOUN
ajfa-10372	236	3	is	be	AUX
ajfa-10372	236	4	also	also	ADV
ajfa-10372	236	5	align	align	ADJ
ajfa-10372	236	6	with	with	ADP
ajfa-10372	236	7	gustina	gustina	NOUN
ajfa-10372	236	8	(	(	PUNCT
ajfa-10372	236	9	2015	2015	NUM
ajfa-10372	236	10	)	)	PUNCT
ajfa-10372	236	11	,	,	PUNCT
ajfa-10372	236	12	ruth	ruth	PROPN
ajfa-10372	236	13	(	(	PUNCT
ajfa-10372	236	14	2013	2013	NUM
ajfa-10372	236	15	)	)	PUNCT
ajfa-10372	236	16	,	,	PUNCT
ajfa-10372	236	17	almilia	almilia	NOUN
ajfa-10372	236	18	and	and	CCONJ
ajfa-10372	236	19	herdiningtyas	herdiningtyas	PROPN
ajfa-10372	236	20	,	,	PUNCT
ajfa-10372	236	21	(	(	PUNCT
ajfa-10372	236	22	2005	2005	NUM
ajfa-10372	236	23	)	)	PUNCT
ajfa-10372	236	24	,	,	PUNCT
ajfa-10372	236	25	and	and	CCONJ
ajfa-10372	236	26	poudel	poudel	NOUN
ajfa-10372	236	27	(	(	PUNCT
ajfa-10372	236	28	2012	2012	NUM
ajfa-10372	236	29	)	)	PUNCT
ajfa-10372	236	30	which	which	PRON
ajfa-10372	236	31	states	state	VERB
ajfa-10372	236	32	that	that	SCONJ
ajfa-10372	236	33	credit	credit	NOUN
ajfa-10372	236	34	risk	risk	NOUN
ajfa-10372	236	35	management	management	NOUN
ajfa-10372	236	36	positively	positively	ADV
ajfa-10372	236	37	affects	affect	VERB
ajfa-10372	236	38	on	on	ADP
ajfa-10372	236	39	firm	firm	ADJ
ajfa-10372	236	40	performance	performance	NOUN
ajfa-10372	236	41	.	.	PUNCT
ajfa-10372	237	1	4.3.2	4.3.2	X
ajfa-10372	237	2	.	.	PUNCT
ajfa-10372	238	1	risk	risk	NOUN
ajfa-10372	238	2	management	management	NOUN
ajfa-10372	238	3	,	,	PUNCT
ajfa-10372	238	4	environment	environment	NOUN
ajfa-10372	238	5	uncertainty	uncertainty	NOUN
ajfa-10372	238	6	,	,	PUNCT
ajfa-10372	238	7	and	and	CCONJ
ajfa-10372	238	8	bank	bank	NOUN
ajfa-10372	238	9	performance	performance	NOUN
ajfa-10372	238	10	the	the	DET
ajfa-10372	238	11	regression	regression	NOUN
ajfa-10372	238	12	results	result	NOUN
ajfa-10372	238	13	in	in	ADP
ajfa-10372	238	14	table	table	NOUN
ajfa-10372	238	15	3	3	NUM
ajfa-10372	238	16	model	model	NOUN
ajfa-10372	238	17	2	2	NUM
ajfa-10372	238	18	showed	show	VERB
ajfa-10372	238	19	that	that	SCONJ
ajfa-10372	238	20	interaction	interaction	NOUN
ajfa-10372	238	21	erm	erm	PROPN
ajfa-10372	238	22	and	and	CCONJ
ajfa-10372	238	23	euc	euc	PROPN
ajfa-10372	238	24	(	(	PUNCT
ajfa-10372	238	25	β=1.633	β=1.633	X
ajfa-10372	238	26	and	and	CCONJ
ajfa-10372	238	27	p	p	NOUN
ajfa-10372	238	28	-	-	PUNCT
ajfa-10372	238	29	value	value	NOUN
ajfa-10372	238	30	<	<	X
ajfa-10372	238	31	0,01	0,01	NUM
ajfa-10372	238	32	)	)	PUNCT
ajfa-10372	238	33	is	be	AUX
ajfa-10372	238	34	positively	positively	ADV
ajfa-10372	238	35	significant	significant	ADJ
ajfa-10372	238	36	influence	influence	NOUN
ajfa-10372	238	37	bp	bp	PROPN
ajfa-10372	238	38	.	.	PUNCT
ajfa-10372	239	1	however	however	ADV
ajfa-10372	239	2	,	,	PUNCT
ajfa-10372	239	3	interaction	interaction	NOUN
ajfa-10372	239	4	crm	crm	PROPN
ajfa-10372	239	5	and	and	CCONJ
ajfa-10372	239	6	euc	euc	PROPN
ajfa-10372	239	7	(	(	PUNCT
ajfa-10372	239	8	β=-1.383	β=-1.383	NOUN
ajfa-10372	239	9	and	and	CCONJ
ajfa-10372	239	10	p	p	NOUN
ajfa-10372	239	11	-	-	PUNCT
ajfa-10372	239	12	value	value	NOUN
ajfa-10372	239	13	<	<	X
ajfa-10372	239	14	0,01	0,01	NUM
ajfa-10372	239	15	)	)	PUNCT
ajfa-10372	239	16	is	be	AUX
ajfa-10372	239	17	negatively	negatively	ADV
ajfa-10372	239	18	significant	significant	ADJ
ajfa-10372	239	19	influence	influence	NOUN
ajfa-10372	239	20	bp	bp	PROPN
ajfa-10372	239	21	this	this	DET
ajfa-10372	239	22	result	result	NOUN
ajfa-10372	239	23	suggested	suggest	VERB
ajfa-10372	239	24	that	that	SCONJ
ajfa-10372	239	25	h3	h3	NOUN
ajfa-10372	239	26	and	and	CCONJ
ajfa-10372	239	27	h4	h4	NOUN
ajfa-10372	239	28	were	be	AUX
ajfa-10372	239	29	supported	support	VERB
ajfa-10372	239	30	.	.	PUNCT
ajfa-10372	240	1	the	the	DET
ajfa-10372	240	2	results	result	NOUN
ajfa-10372	240	3	indicate	indicate	VERB
ajfa-10372	240	4	that	that	SCONJ
ajfa-10372	240	5	euc	euc	PROPN
ajfa-10372	240	6	strengtern	strengtern	VERB
ajfa-10372	240	7	the	the	DET
ajfa-10372	240	8	influencing	influencing	NOUN
ajfa-10372	240	9	of	of	ADP
ajfa-10372	240	10	erm	erm	PROPN
ajfa-10372	240	11	and	and	CCONJ
ajfa-10372	240	12	crm	crm	PROPN
ajfa-10372	240	13	on	on	ADP
ajfa-10372	240	14	bp	bp	PROPN
ajfa-10372	240	15	.	.	PUNCT
ajfa-10372	241	1	the	the	DET
ajfa-10372	241	2	strengtern	strengtern	ADJ
ajfa-10372	241	3	relationship	relationship	NOUN
ajfa-10372	241	4	between	between	ADP
ajfa-10372	241	5	erm	erm	PROPN
ajfa-10372	241	6	and	and	CCONJ
ajfa-10372	241	7	bp	bp	PROPN
ajfa-10372	241	8	will	will	AUX
ajfa-10372	241	9	be	be	AUX
ajfa-10372	241	10	exist	exist	VERB
ajfa-10372	241	11	when	when	SCONJ
ajfa-10372	241	12	euc	euc	PROPN
ajfa-10372	241	13	is	be	AUX
ajfa-10372	241	14	high	high	ADJ
ajfa-10372	241	15	.	.	PUNCT
ajfa-10372	242	1	meanwhile	meanwhile	ADV
ajfa-10372	242	2	strengtern	strengtern	ADJ
ajfa-10372	242	3	relationship	relationship	NOUN
ajfa-10372	242	4	between	between	ADP
ajfa-10372	242	5	crm	crm	PROPN
ajfa-10372	242	6	and	and	CCONJ
ajfa-10372	242	7	bp	bp	PROPN
ajfa-10372	242	8	will	will	AUX
ajfa-10372	242	9	be	be	AUX
ajfa-10372	242	10	exist	exist	VERB
ajfa-10372	242	11	when	when	SCONJ
ajfa-10372	242	12	euc	euc	PROPN
ajfa-10372	242	13	is	be	AUX
ajfa-10372	242	14	low	low	ADJ
ajfa-10372	242	15	the	the	DET
ajfa-10372	242	16	results	result	NOUN
ajfa-10372	242	17	of	of	ADP
ajfa-10372	242	18	this	this	DET
ajfa-10372	242	19	study	study	NOUN
ajfa-10372	242	20	are	be	AUX
ajfa-10372	242	21	consistent	consistent	ADJ
ajfa-10372	242	22	with	with	ADP
ajfa-10372	242	23	research	research	NOUN
ajfa-10372	242	24	tseng	tseng	PROPN
ajfa-10372	242	25	et	et	PROPN
ajfa-10372	242	26	al	al	PROPN
ajfa-10372	242	27	.	.	PROPN
ajfa-10372	243	1	(	(	PUNCT
ajfa-10372	243	2	2009	2009	NUM
ajfa-10372	243	3	)	)	PUNCT
ajfa-10372	243	4	,	,	PUNCT
ajfa-10372	243	5	who	who	PRON
ajfa-10372	243	6	obtained	obtain	VERB
ajfa-10372	243	7	the	the	DET
ajfa-10372	243	8	result	result	NOUN
ajfa-10372	243	9	that	that	SCONJ
ajfa-10372	243	10	the	the	DET
ajfa-10372	243	11	relationship	relationship	NOUN
ajfa-10372	243	12	between	between	ADP
ajfa-10372	243	13	erm	erm	PROPN
ajfa-10372	243	14	and	and	CCONJ
ajfa-10372	243	15	firm	firm	ADJ
ajfa-10372	243	16	performance	performance	NOUN
ajfa-10372	243	17	is	be	AUX
ajfa-10372	243	18	highly	highly	ADV
ajfa-10372	243	19	dependent	dependent	ADJ
ajfa-10372	243	20	on	on	ADP
ajfa-10372	243	21	environmental	environmental	ADJ
ajfa-10372	243	22	uncertainty	uncertainty	NOUN
ajfa-10372	243	23	factors	factor	NOUN
ajfa-10372	243	24	.	.	PUNCT
ajfa-10372	244	1	this	this	DET
ajfa-10372	244	2	argument	argument	NOUN
ajfa-10372	244	3	is	be	AUX
ajfa-10372	244	4	in	in	ADP
ajfa-10372	244	5	line	line	NOUN
ajfa-10372	244	6	with	with	ADP
ajfa-10372	244	7	the	the	DET
ajfa-10372	244	8	view	view	NOUN
ajfa-10372	244	9	that	that	PRON
ajfa-10372	244	10	concluded	conclude	VERB
ajfa-10372	244	11	that	that	SCONJ
ajfa-10372	244	12	the	the	DET
ajfa-10372	244	13	environment	environment	NOUN
ajfa-10372	244	14	is	be	AUX
ajfa-10372	244	15	an	an	DET
ajfa-10372	244	16	important	important	ADJ
ajfa-10372	244	17	contextual	contextual	ADJ
ajfa-10372	244	18	factors	factor	NOUN
ajfa-10372	244	19	that	that	PRON
ajfa-10372	244	20	have	have	VERB
ajfa-10372	244	21	very	very	ADV
ajfa-10372	244	22	strong	strong	ADJ
ajfa-10372	244	23	impact	impact	NOUN
ajfa-10372	244	24	on	on	ADP
ajfa-10372	244	25	the	the	DET
ajfa-10372	244	26	direction	direction	NOUN
ajfa-10372	244	27	and	and	CCONJ
ajfa-10372	244	28	strategy	strategy	NOUN
ajfa-10372	244	29	of	of	ADP
ajfa-10372	244	30	the	the	DET
ajfa-10372	244	31	company	company	NOUN
ajfa-10372	244	32	(	(	PUNCT
ajfa-10372	244	33	hamel	hamel	PROPN
ajfa-10372	244	34	and	and	CCONJ
ajfa-10372	244	35	prahalad	prahalad	NOUN
ajfa-10372	244	36	,	,	PUNCT
ajfa-10372	244	37	1994	1994	NUM
ajfa-10372	244	38	)	)	PUNCT
ajfa-10372	244	39	.	.	PUNCT
ajfa-10372	245	1	asian	asian	ADJ
ajfa-10372	245	2	journal	journal	PROPN
ajfa-10372	245	3	of	of	ADP
ajfa-10372	245	4	finance	finance	PROPN
ajfa-10372	245	5	&	&	CCONJ
ajfa-10372	245	6	accounting	accounting	PROPN
ajfa-10372	245	7	issn	issn	PROPN
ajfa-10372	245	8	1946	1946	NUM
ajfa-10372	245	9	-	-	PUNCT
ajfa-10372	245	10	052x	052x	PROPN
ajfa-10372	245	11	2017	2017	NUM
ajfa-10372	245	12	,	,	PUNCT
ajfa-10372	245	13	vol	vol	NOUN
ajfa-10372	245	14	.	.	NOUN
ajfa-10372	245	15	9	9	NUM
ajfa-10372	245	16	,	,	PUNCT
ajfa-10372	245	17	no	no	INTJ
ajfa-10372	245	18	.	.	NOUN
ajfa-10372	245	19	1	1	NUM
ajfa-10372	245	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-10372	245	21	48	48	NUM
ajfa-10372	245	22	the	the	DET
ajfa-10372	245	23	uncertainty	uncertainty	NOUN
ajfa-10372	245	24	of	of	ADP
ajfa-10372	245	25	the	the	DET
ajfa-10372	245	26	environment	environment	NOUN
ajfa-10372	245	27	is	be	AUX
ajfa-10372	245	28	based	base	VERB
ajfa-10372	245	29	on	on	ADP
ajfa-10372	245	30	the	the	DET
ajfa-10372	245	31	basis	basis	NOUN
ajfa-10372	245	32	of	of	ADP
ajfa-10372	245	33	contingency	contingency	NOUN
ajfa-10372	245	34	theory	theory	NOUN
ajfa-10372	245	35	which	which	PRON
ajfa-10372	245	36	states	state	VERB
ajfa-10372	245	37	that	that	SCONJ
ajfa-10372	245	38	the	the	DET
ajfa-10372	245	39	relationship	relationship	NOUN
ajfa-10372	245	40	between	between	ADP
ajfa-10372	245	41	two	two	NUM
ajfa-10372	245	42	or	or	CCONJ
ajfa-10372	245	43	more	more	ADJ
ajfa-10372	245	44	factors	factor	NOUN
ajfa-10372	245	45	are	be	AUX
ajfa-10372	245	46	very	very	ADV
ajfa-10372	245	47	dependent	dependent	ADJ
ajfa-10372	245	48	on	on	ADP
ajfa-10372	245	49	other	other	ADJ
ajfa-10372	245	50	factors	factor	NOUN
ajfa-10372	245	51	(	(	PUNCT
ajfa-10372	245	52	contingent	contingent	NOUN
ajfa-10372	245	53	)	)	PUNCT
ajfa-10372	245	54	that	that	PRON
ajfa-10372	245	55	can	can	AUX
ajfa-10372	245	56	not	not	PART
ajfa-10372	245	57	be	be	AUX
ajfa-10372	245	58	controlled	control	VERB
ajfa-10372	245	59	by	by	ADP
ajfa-10372	245	60	an	an	DET
ajfa-10372	245	61	organization	organization	NOUN
ajfa-10372	245	62	(	(	PUNCT
ajfa-10372	245	63	otley	otley	NOUN
ajfa-10372	245	64	,	,	PUNCT
ajfa-10372	245	65	1980	1980	NUM
ajfa-10372	245	66	)	)	PUNCT
ajfa-10372	245	67	.	.	PUNCT
ajfa-10372	246	1	uncertainty	uncertainty	NOUN
ajfa-10372	246	2	environment	environment	NOUN
ajfa-10372	246	3	is	be	AUX
ajfa-10372	246	4	always	always	ADV
ajfa-10372	246	5	changing	change	VERB
ajfa-10372	246	6	,	,	PUNCT
ajfa-10372	246	7	causing	cause	VERB
ajfa-10372	246	8	the	the	DET
ajfa-10372	246	9	company	company	NOUN
ajfa-10372	246	10	to	to	PART
ajfa-10372	246	11	be	be	AUX
ajfa-10372	246	12	able	able	ADJ
ajfa-10372	246	13	to	to	PART
ajfa-10372	246	14	adjust	adjust	VERB
ajfa-10372	246	15	the	the	DET
ajfa-10372	246	16	implementation	implementation	NOUN
ajfa-10372	246	17	of	of	ADP
ajfa-10372	246	18	erm	erm	PROPN
ajfa-10372	246	19	in	in	ADP
ajfa-10372	246	20	accordance	accordance	NOUN
ajfa-10372	246	21	with	with	ADP
ajfa-10372	246	22	the	the	DET
ajfa-10372	246	23	conditions	condition	NOUN
ajfa-10372	246	24	of	of	ADP
ajfa-10372	246	25	their	their	PRON
ajfa-10372	246	26	environment	environment	NOUN
ajfa-10372	246	27	.	.	PUNCT
ajfa-10372	247	1	so	so	ADV
ajfa-10372	247	2	the	the	DET
ajfa-10372	247	3	application	application	NOUN
ajfa-10372	247	4	of	of	ADP
ajfa-10372	247	5	enterprise	enterprise	NOUN
ajfa-10372	247	6	risk	risk	NOUN
ajfa-10372	247	7	management	management	NOUN
ajfa-10372	247	8	to	to	PART
ajfa-10372	247	9	improve	improve	VERB
ajfa-10372	247	10	corporate	corporate	ADJ
ajfa-10372	247	11	performance	performance	NOUN
ajfa-10372	247	12	more	more	ADV
ajfa-10372	247	13	effective	effective	ADJ
ajfa-10372	247	14	when	when	SCONJ
ajfa-10372	247	15	high	high	ADJ
ajfa-10372	247	16	environmental	environmental	ADJ
ajfa-10372	247	17	uncertainty	uncertainty	NOUN
ajfa-10372	247	18	table	table	NOUN
ajfa-10372	247	19	3	3	NUM
ajfa-10372	247	20	.	.	PUNCT
ajfa-10372	248	1	summary	summary	NOUN
ajfa-10372	248	2	results	result	NOUN
ajfa-10372	248	3	of	of	ADP
ajfa-10372	248	4	erm	erm	PROPN
ajfa-10372	248	5	,	,	PUNCT
ajfa-10372	248	6	crm	crm	PROPN
ajfa-10372	248	7	,	,	PUNCT
ajfa-10372	248	8	bank	bank	NOUN
ajfa-10372	248	9	specific	specific	ADJ
ajfa-10372	248	10	factors	factor	NOUN
ajfa-10372	248	11	,	,	PUNCT
ajfa-10372	248	12	and	and	CCONJ
ajfa-10372	248	13	bank	bank	NOUN
ajfa-10372	248	14	performance	performance	NOUN
ajfa-10372	248	15	variables	variable	NOUN
ajfa-10372	248	16	model	model	VERB
ajfa-10372	248	17	1	1	NUM
ajfa-10372	248	18	2	2	NUM
ajfa-10372	248	19	3	3	NUM
ajfa-10372	248	20	4	4	NUM
ajfa-10372	248	21	5	5	NUM
ajfa-10372	248	22	constant	constant	ADJ
ajfa-10372	248	23	2.781	2.781	NUM
ajfa-10372	248	24	(	(	PUNCT
ajfa-10372	248	25	14.369	14.369	NUM
ajfa-10372	248	26	)	)	PUNCT
ajfa-10372	248	27	*	*	PUNCT
ajfa-10372	249	1	*	*	PUNCT
ajfa-10372	249	2	*	*	X
ajfa-10372	249	3	2.750	2.750	NUM
ajfa-10372	249	4	(	(	PUNCT
ajfa-10372	249	5	15.023	15.023	NUM
ajfa-10372	249	6	)	)	PUNCT
ajfa-10372	249	7	*	*	PUNCT
ajfa-10372	250	1	*	*	PUNCT
ajfa-10372	250	2	*	*	PUNCT
ajfa-10372	250	3	2.282	2.282	NUM
ajfa-10372	250	4	(	(	PUNCT
ajfa-10372	250	5	3.343	3.343	NUM
ajfa-10372	250	6	)	)	PUNCT
ajfa-10372	250	7	*	*	PUNCT
ajfa-10372	250	8	*	*	PUNCT
ajfa-10372	250	9	*	*	PUNCT
ajfa-10372	250	10	-1.344	-1.344	PUNCT
ajfa-10372	250	11	(	(	PUNCT
ajfa-10372	250	12	-0.427	-0.427	NUM
ajfa-10372	250	13	)	)	PUNCT
ajfa-10372	250	14	1.064	1.064	NUM
ajfa-10372	250	15	(	(	PUNCT
ajfa-10372	250	16	1.107	1.107	NUM
ajfa-10372	250	17	)	)	PUNCT
ajfa-10372	250	18	erm	erm	PROPN
ajfa-10372	250	19	0.238	0.238	NUM
ajfa-10372	250	20	(	(	PUNCT
ajfa-10372	250	21	2.801	2.801	NUM
ajfa-10372	250	22	)	)	PUNCT
ajfa-10372	250	23	*	*	PUNCT
ajfa-10372	251	1	*	*	PUNCT
ajfa-10372	251	2	*	*	X
ajfa-10372	251	3	0.224	0.224	NUM
ajfa-10372	251	4	(	(	PUNCT
ajfa-10372	251	5	2.766	2.766	NUM
ajfa-10372	251	6	)	)	PUNCT
ajfa-10372	251	7	*	*	PUNCT
ajfa-10372	252	1	*	*	PUNCT
ajfa-10372	252	2	*	*	PUNCT
ajfa-10372	252	3	-0.365	-0.365	PRON
ajfa-10372	252	4	(	(	PUNCT
ajfa-10372	252	5	-1.317	-1.317	ADJ
ajfa-10372	252	6	)	)	PUNCT
ajfa-10372	252	7	-3.662	-3.662	NOUN
ajfa-10372	252	8	(	(	PUNCT
ajfa-10372	252	9	-2.537	-2.537	NOUN
ajfa-10372	252	10	)	)	PUNCT
ajfa-10372	252	11	*	*	PUNCT
ajfa-10372	252	12	*	*	PUNCT
ajfa-10372	252	13	0.945	0.945	NUM
ajfa-10372	252	14	(	(	PUNCT
ajfa-10372	252	15	2.211	2.211	NUM
ajfa-10372	252	16	)	)	PUNCT
ajfa-10372	252	17	*	*	PUNCT
ajfa-10372	252	18	*	*	PUNCT
ajfa-10372	252	19	crm	crm	NOUN
ajfa-10372	252	20	0.281	0.281	NUM
ajfa-10372	252	21	(	(	PUNCT
ajfa-10372	252	22	2.921	2.921	NUM
ajfa-10372	252	23	)	)	PUNCT
ajfa-10372	252	24	*	*	PUNCT
ajfa-10372	253	1	*	*	PUNCT
ajfa-10372	253	2	*	*	X
ajfa-10372	253	3	0.279	0.279	NUM
ajfa-10372	253	4	(	(	PUNCT
ajfa-10372	253	5	3.030	3.030	NUM
ajfa-10372	253	6	)	)	PUNCT
ajfa-10372	253	7	*	*	PUNCT
ajfa-10372	254	1	*	*	PUNCT
ajfa-10372	254	2	*	*	X
ajfa-10372	254	3	0.281	0.281	NUM
ajfa-10372	254	4	(	(	PUNCT
ajfa-10372	254	5	1.998	1.998	NUM
ajfa-10372	254	6	)	)	PUNCT
ajfa-10372	254	7	*	*	PUNCT
ajfa-10372	255	1	*	*	PUNCT
ajfa-10372	255	2	4.429	4.429	NUM
ajfa-10372	255	3	(	(	PUNCT
ajfa-10372	255	4	2.447	2.447	NUM
ajfa-10372	255	5	)	)	PUNCT
ajfa-10372	255	6	*	*	PUNCT
ajfa-10372	255	7	*	*	PUNCT
ajfa-10372	255	8	-1.177	-1.177	PUNCT
ajfa-10372	255	9	(	(	PUNCT
ajfa-10372	255	10	-2.876	-2.876	NUM
ajfa-10372	255	11	)	)	PUNCT
ajfa-10372	255	12	*	*	PUNCT
ajfa-10372	256	1	*	*	PUNCT
ajfa-10372	256	2	*	*	PUNCT
ajfa-10372	256	3	envuc	envuc	PROPN
ajfa-10372	256	4	-1.884	-1.884	NUM
ajfa-10372	256	5	(	(	PUNCT
ajfa-10372	256	6	-1.505	-1.505	PROPN
ajfa-10372	256	7	)	)	PUNCT
ajfa-10372	256	8	fc	fc	PROPN
ajfa-10372	256	9	0.641	0.641	NUM
ajfa-10372	256	10	(	(	PUNCT
ajfa-10372	256	11	0.490	0.490	NUM
ajfa-10372	256	12	)	)	PUNCT
ajfa-10372	256	13	size	size	NOUN
ajfa-10372	256	14	0.123	0.123	NUM
ajfa-10372	256	15	(	(	PUNCT
ajfa-10372	256	16	1.217	1.217	NUM
ajfa-10372	256	17	)	)	PUNCT
ajfa-10372	256	18	ib	ib	NOUN
ajfa-10372	256	19	2.706	2.706	NUM
ajfa-10372	256	20	(	(	PUNCT
ajfa-10372	256	21	1.669	1.669	NUM
ajfa-10372	256	22	)	)	PUNCT
ajfa-10372	256	23	*	*	PUNCT
ajfa-10372	257	1	erm	erm	PROPN
ajfa-10372	257	2	x	x	SYM
ajfa-10372	257	3	envuc	envuc	PROPN
ajfa-10372	257	4	1.633	1.633	NUM
ajfa-10372	257	5	(	(	PUNCT
ajfa-10372	257	6	3.055	3.055	NUM
ajfa-10372	257	7	)	)	PUNCT
ajfa-10372	257	8	*	*	PUNCT
ajfa-10372	258	1	*	*	PUNCT
ajfa-10372	258	2	*	*	PUNCT
ajfa-10372	258	3	crm	crm	NOUN
ajfa-10372	258	4	x	x	INTJ
ajfa-10372	258	5	envuc	envuc	PROPN
ajfa-10372	258	6	-1.383	-1.383	NUM
ajfa-10372	258	7	(	(	PUNCT
ajfa-10372	258	8	-2.688	-2.688	X
ajfa-10372	258	9	)	)	PUNCT
ajfa-10372	258	10	*	*	PUNCT
ajfa-10372	259	1	*	*	PUNCT
ajfa-10372	259	2	*	*	PUNCT
ajfa-10372	259	3	erm	erm	PROPN
ajfa-10372	259	4	x	x	PROPN
ajfa-10372	259	5	bc	bc	PROPN
ajfa-10372	259	6	0.115	0.115	NUM
ajfa-10372	259	7	(	(	PUNCT
ajfa-10372	259	8	1.992	1.992	NUM
ajfa-10372	259	9	)	)	PUNCT
ajfa-10372	259	10	*	*	PUNCT
ajfa-10372	260	1	*	*	PUNCT
ajfa-10372	260	2	crm	crm	PROPN
ajfa-10372	260	3	x	x	SYM
ajfa-10372	260	4	bc	bc	PROPN
ajfa-10372	260	5	-0.099	-0.099	PUNCT
ajfa-10372	260	6	(	(	PUNCT
ajfa-10372	260	7	-1.137	-1.137	PROPN
ajfa-10372	260	8	)	)	PUNCT
ajfa-10372	260	9	erm	erm	PROPN
ajfa-10372	260	10	x	x	NOUN
ajfa-10372	260	11	size	size	NOUN
ajfa-10372	260	12	0.120	0.120	NUM
ajfa-10372	260	13	(	(	PUNCT
ajfa-10372	260	14	2.626	2.626	NUM
ajfa-10372	260	15	)	)	PUNCT
ajfa-10372	260	16	*	*	PUNCT
ajfa-10372	261	1	*	*	PUNCT
ajfa-10372	261	2	*	*	PUNCT
ajfa-10372	261	3	crm	crm	NOUN
ajfa-10372	261	4	x	x	X
ajfa-10372	261	5	size	size	NOUN
ajfa-10372	261	6	-0.137	-0.137	X
ajfa-10372	261	7	(	(	PUNCT
ajfa-10372	261	8	-2.304	-2.304	PROPN
ajfa-10372	261	9	)	)	PUNCT
ajfa-10372	261	10	*	*	PUNCT
ajfa-10372	262	1	*	*	PUNCT
ajfa-10372	262	2	erm	erm	PROPN
ajfa-10372	262	3	x	x	SYM
ajfa-10372	262	4	ib	ib	PROPN
ajfa-10372	262	5	-1.245	-1.245	NUM
ajfa-10372	262	6	(	(	PUNCT
ajfa-10372	262	7	-1.644	-1.644	NUM
ajfa-10372	262	8	)	)	PUNCT
ajfa-10372	262	9	*	*	PUNCT
ajfa-10372	263	1	*	*	PUNCT
ajfa-10372	263	2	*	*	PUNCT
ajfa-10372	263	3	crm	crm	X
ajfa-10372	263	4	x	x	SYM
ajfa-10372	263	5	ib	ib	VERB
ajfa-10372	263	6	2.266	2.266	NUM
ajfa-10372	263	7	(	(	PUNCT
ajfa-10372	263	8	3.628	3.628	NUM
ajfa-10372	263	9	)	)	PUNCT
ajfa-10372	263	10	*	*	PUNCT
ajfa-10372	264	1	*	*	PUNCT
ajfa-10372	264	2	*	*	PUNCT
ajfa-10372	264	3	f	f	X
ajfa-10372	264	4	-	-	PUNCT
ajfa-10372	264	5	stat	stat	NOUN
ajfa-10372	264	6	11.046	11.046	NUM
ajfa-10372	264	7	*	*	PUNCT
ajfa-10372	264	8	*	*	PUNCT
ajfa-10372	264	9	*	*	PUNCT
ajfa-10372	264	10	7.962	7.962	NUM
ajfa-10372	264	11	*	*	PUNCT
ajfa-10372	264	12	*	*	PUNCT
ajfa-10372	264	13	*	*	PUNCT
ajfa-10372	264	14	6.525	6.525	NUM
ajfa-10372	264	15	*	*	PUNCT
ajfa-10372	264	16	*	*	PUNCT
ajfa-10372	264	17	*	*	PUNCT
ajfa-10372	265	1	11.772	11.772	NUM
ajfa-10372	265	2	*	*	PUNCT
ajfa-10372	265	3	*	*	PUNCT
ajfa-10372	265	4	*	*	PUNCT
ajfa-10372	265	5	8.014	8.014	NUM
ajfa-10372	265	6	*	*	PUNCT
ajfa-10372	265	7	*	*	PUNCT
ajfa-10372	265	8	*	*	PUNCT
ajfa-10372	265	9	r2	r2	NOUN
ajfa-10372	265	10	0.194	0.194	NUM
ajfa-10372	265	11	0.309	0.309	NUM
ajfa-10372	265	12	0.268	0.268	NUM
ajfa-10372	265	13	0.398	0.398	NUM
ajfa-10372	265	14	0.310	0.310	NUM
ajfa-10372	265	15	asian	asian	ADJ
ajfa-10372	265	16	journal	journal	NOUN
ajfa-10372	265	17	of	of	ADP
ajfa-10372	265	18	finance	finance	PROPN
ajfa-10372	265	19	&	&	CCONJ
ajfa-10372	265	20	accounting	accounting	PROPN
ajfa-10372	265	21	issn	issn	PROPN
ajfa-10372	265	22	1946	1946	NUM
ajfa-10372	265	23	-	-	PUNCT
ajfa-10372	265	24	052x	052x	PROPN
ajfa-10372	265	25	2017	2017	NUM
ajfa-10372	265	26	,	,	PUNCT
ajfa-10372	265	27	vol	vol	NOUN
ajfa-10372	265	28	.	.	NOUN
ajfa-10372	265	29	9	9	NUM
ajfa-10372	265	30	,	,	PUNCT
ajfa-10372	265	31	no	no	INTJ
ajfa-10372	265	32	.	.	NOUN
ajfa-10372	265	33	1	1	NUM
ajfa-10372	265	34	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	265	35	49	49	NUM
ajfa-10372	265	36	*	*	PUNCT
ajfa-10372	265	37	*	*	PUNCT
ajfa-10372	265	38	*	*	VERB
ajfa-10372	265	39	represents	represent	VERB
ajfa-10372	265	40	statistical	statistical	ADJ
ajfa-10372	265	41	significance	significance	NOUN
ajfa-10372	265	42	at	at	ADP
ajfa-10372	265	43	the	the	DET
ajfa-10372	265	44	1	1	NUM
ajfa-10372	265	45	%	%	NOUN
ajfa-10372	265	46	level	level	NOUN
ajfa-10372	265	47	(	(	PUNCT
ajfa-10372	265	48	two	two	NUM
ajfa-10372	265	49	-	-	PUNCT
ajfa-10372	265	50	tailed	tail	VERB
ajfa-10372	265	51	test	test	NOUN
ajfa-10372	265	52	)	)	PUNCT
ajfa-10372	266	1	*	*	PUNCT
ajfa-10372	266	2	*	*	PUNCT
ajfa-10372	266	3	represents	represent	VERB
ajfa-10372	266	4	statistical	statistical	ADJ
ajfa-10372	266	5	significance	significance	NOUN
ajfa-10372	266	6	at	at	ADP
ajfa-10372	266	7	the	the	DET
ajfa-10372	266	8	5	5	NUM
ajfa-10372	266	9	%	%	NOUN
ajfa-10372	266	10	level	level	NOUN
ajfa-10372	266	11	(	(	PUNCT
ajfa-10372	266	12	two	two	NUM
ajfa-10372	266	13	-	-	PUNCT
ajfa-10372	266	14	tailed	tail	VERB
ajfa-10372	266	15	test	test	NOUN
ajfa-10372	266	16	)	)	PUNCT
ajfa-10372	266	17	*	*	PUNCT
ajfa-10372	266	18	represents	represent	VERB
ajfa-10372	266	19	statistical	statistical	ADJ
ajfa-10372	266	20	significance	significance	NOUN
ajfa-10372	266	21	at	at	ADP
ajfa-10372	266	22	the	the	DET
ajfa-10372	266	23	10	10	NUM
ajfa-10372	266	24	%	%	NOUN
ajfa-10372	266	25	level	level	NOUN
ajfa-10372	266	26	(	(	PUNCT
ajfa-10372	266	27	two	two	NUM
ajfa-10372	266	28	-	-	PUNCT
ajfa-10372	266	29	tailed	tail	VERB
ajfa-10372	266	30	test	test	NOUN
ajfa-10372	266	31	)	)	PUNCT
ajfa-10372	266	32	4.4.3	4.4.3	NUM
ajfa-10372	266	33	.	.	PUNCT
ajfa-10372	266	34	risk	risk	NOUN
ajfa-10372	266	35	management	management	NOUN
ajfa-10372	266	36	,	,	PUNCT
ajfa-10372	266	37	complexity	complexity	NOUN
ajfa-10372	266	38	,	,	PUNCT
ajfa-10372	266	39	and	and	CCONJ
ajfa-10372	266	40	bank	bank	NOUN
ajfa-10372	266	41	performance	performance	NOUN
ajfa-10372	266	42	the	the	DET
ajfa-10372	266	43	regression	regression	NOUN
ajfa-10372	266	44	results	result	NOUN
ajfa-10372	266	45	in	in	ADP
ajfa-10372	266	46	table	table	NOUN
ajfa-10372	266	47	3	3	NUM
ajfa-10372	266	48	model	model	NOUN
ajfa-10372	266	49	3	3	NUM
ajfa-10372	266	50	showed	show	VERB
ajfa-10372	266	51	that	that	SCONJ
ajfa-10372	266	52	interaction	interaction	NOUN
ajfa-10372	266	53	erm	erm	PROPN
ajfa-10372	266	54	and	and	CCONJ
ajfa-10372	266	55	bc	bc	PROPN
ajfa-10372	266	56	(	(	PUNCT
ajfa-10372	266	57	β=0.115	β=0.115	PUNCT
ajfa-10372	266	58	and	and	CCONJ
ajfa-10372	266	59	p	p	NOUN
ajfa-10372	266	60	-	-	PUNCT
ajfa-10372	266	61	value	value	NOUN
ajfa-10372	266	62	<	<	X
ajfa-10372	266	63	0,05	0,05	NOUN
ajfa-10372	266	64	)	)	PUNCT
ajfa-10372	266	65	is	be	AUX
ajfa-10372	266	66	positively	positively	ADV
ajfa-10372	266	67	significant	significant	ADJ
ajfa-10372	266	68	influence	influence	NOUN
ajfa-10372	266	69	bp	bp	PROPN
ajfa-10372	266	70	.	.	PUNCT
ajfa-10372	267	1	however	however	ADV
ajfa-10372	267	2	,	,	PUNCT
ajfa-10372	267	3	interaction	interaction	NOUN
ajfa-10372	267	4	crm	crm	PROPN
ajfa-10372	267	5	and	and	CCONJ
ajfa-10372	267	6	bc	bc	PROPN
ajfa-10372	267	7	(	(	PUNCT
ajfa-10372	267	8	β=-0.099	β=-0.099	X
ajfa-10372	267	9	and	and	CCONJ
ajfa-10372	267	10	p	p	ADJ
ajfa-10372	267	11	-	-	PUNCT
ajfa-10372	267	12	value	value	NOUN
ajfa-10372	267	13	˃	˃	NOUN
ajfa-10372	267	14	0,05	0,05	NOUN
ajfa-10372	267	15	)	)	PUNCT
ajfa-10372	267	16	is	be	AUX
ajfa-10372	267	17	negatively	negatively	ADV
ajfa-10372	267	18	not	not	PART
ajfa-10372	267	19	significant	significant	ADJ
ajfa-10372	267	20	influence	influence	NOUN
ajfa-10372	267	21	bp	bp	PROPN
ajfa-10372	267	22	this	this	DET
ajfa-10372	267	23	result	result	NOUN
ajfa-10372	267	24	suggested	suggest	VERB
ajfa-10372	267	25	that	that	SCONJ
ajfa-10372	267	26	h5	h5	PROPN
ajfa-10372	267	27	was	be	AUX
ajfa-10372	267	28	supported	support	VERB
ajfa-10372	267	29	and	and	CCONJ
ajfa-10372	267	30	h6	h6	PROPN
ajfa-10372	267	31	was	be	AUX
ajfa-10372	267	32	not	not	PART
ajfa-10372	267	33	supported	support	VERB
ajfa-10372	267	34	.	.	PUNCT
ajfa-10372	268	1	the	the	DET
ajfa-10372	268	2	results	result	NOUN
ajfa-10372	268	3	indicate	indicate	VERB
ajfa-10372	268	4	that	that	SCONJ
ajfa-10372	268	5	bc	bc	PROPN
ajfa-10372	268	6	strengtern	strengtern	PROPN
ajfa-10372	268	7	the	the	DET
ajfa-10372	268	8	influencing	influencing	NOUN
ajfa-10372	268	9	of	of	ADP
ajfa-10372	268	10	erm	erm	PROPN
ajfa-10372	268	11	on	on	ADP
ajfa-10372	268	12	bp	bp	PROPN
ajfa-10372	268	13	.	.	PUNCT
ajfa-10372	269	1	the	the	DET
ajfa-10372	269	2	strengtern	strengtern	ADJ
ajfa-10372	269	3	relationship	relationship	NOUN
ajfa-10372	269	4	between	between	ADP
ajfa-10372	269	5	erm	erm	PROPN
ajfa-10372	269	6	and	and	CCONJ
ajfa-10372	269	7	bp	bp	PROPN
ajfa-10372	269	8	will	will	AUX
ajfa-10372	269	9	be	be	AUX
ajfa-10372	269	10	exist	exist	VERB
ajfa-10372	269	11	when	when	SCONJ
ajfa-10372	269	12	bc	bc	PROPN
ajfa-10372	269	13	is	be	AUX
ajfa-10372	269	14	high	high	ADJ
ajfa-10372	269	15	.	.	PUNCT
ajfa-10372	270	1	4.3.4	4.3.4	X
ajfa-10372	270	2	.	.	PUNCT
ajfa-10372	270	3	risk	risk	NOUN
ajfa-10372	270	4	management	management	NOUN
ajfa-10372	270	5	,	,	PUNCT
ajfa-10372	270	6	size	size	NOUN
ajfa-10372	270	7	,	,	PUNCT
ajfa-10372	270	8	and	and	CCONJ
ajfa-10372	270	9	bank	bank	NOUN
ajfa-10372	270	10	performance	performance	NOUN
ajfa-10372	270	11	the	the	DET
ajfa-10372	270	12	regression	regression	NOUN
ajfa-10372	270	13	results	result	NOUN
ajfa-10372	270	14	in	in	ADP
ajfa-10372	270	15	table	table	NOUN
ajfa-10372	270	16	3	3	NUM
ajfa-10372	270	17	model	model	NOUN
ajfa-10372	270	18	4	4	NUM
ajfa-10372	270	19	showed	show	VERB
ajfa-10372	270	20	that	that	SCONJ
ajfa-10372	270	21	interaction	interaction	NOUN
ajfa-10372	270	22	erm	erm	NOUN
ajfa-10372	270	23	and	and	CCONJ
ajfa-10372	270	24	bs	bs	INTJ
ajfa-10372	270	25	(	(	PUNCT
ajfa-10372	270	26	β=0.120	β=0.120	SYM
ajfa-10372	270	27	and	and	CCONJ
ajfa-10372	270	28	p	p	X
ajfa-10372	270	29	-	-	PUNCT
ajfa-10372	270	30	value	value	NOUN
ajfa-10372	270	31	<	<	X
ajfa-10372	270	32	0,01	0,01	NUM
ajfa-10372	270	33	)	)	PUNCT
ajfa-10372	270	34	is	be	AUX
ajfa-10372	270	35	positively	positively	ADV
ajfa-10372	270	36	significant	significant	ADJ
ajfa-10372	270	37	influence	influence	NOUN
ajfa-10372	270	38	bp	bp	PROPN
ajfa-10372	270	39	.	.	PUNCT
ajfa-10372	271	1	however	however	ADV
ajfa-10372	271	2	,	,	PUNCT
ajfa-10372	271	3	interaction	interaction	NOUN
ajfa-10372	271	4	crm	crm	PROPN
ajfa-10372	271	5	and	and	CCONJ
ajfa-10372	271	6	euc	euc	PROPN
ajfa-10372	272	1	(	(	PUNCT
ajfa-10372	272	2	β=-0.137and	β=-0.137and	NOUN
ajfa-10372	272	3	p	p	NOUN
ajfa-10372	272	4	-	-	PUNCT
ajfa-10372	272	5	value	value	NOUN
ajfa-10372	272	6	<	<	X
ajfa-10372	272	7	0,05	0,05	NOUN
ajfa-10372	272	8	)	)	PUNCT
ajfa-10372	272	9	is	be	AUX
ajfa-10372	272	10	negatively	negatively	ADV
ajfa-10372	272	11	significant	significant	ADJ
ajfa-10372	272	12	influence	influence	NOUN
ajfa-10372	272	13	bp	bp	PROPN
ajfa-10372	272	14	this	this	DET
ajfa-10372	272	15	result	result	NOUN
ajfa-10372	272	16	suggested	suggest	VERB
ajfa-10372	272	17	that	that	SCONJ
ajfa-10372	272	18	h7	h7	PROPN
ajfa-10372	272	19	and	and	CCONJ
ajfa-10372	272	20	h8	h8	PROPN
ajfa-10372	272	21	were	be	AUX
ajfa-10372	272	22	supported	support	VERB
ajfa-10372	272	23	.	.	PUNCT
ajfa-10372	273	1	the	the	DET
ajfa-10372	273	2	results	result	NOUN
ajfa-10372	273	3	indicate	indicate	VERB
ajfa-10372	273	4	that	that	SCONJ
ajfa-10372	273	5	bs	bs	PROPN
ajfa-10372	273	6	strengtern	strengtern	NOUN
ajfa-10372	273	7	the	the	DET
ajfa-10372	273	8	influencing	influencing	NOUN
ajfa-10372	273	9	of	of	ADP
ajfa-10372	273	10	erm	erm	PROPN
ajfa-10372	273	11	and	and	CCONJ
ajfa-10372	273	12	crm	crm	PROPN
ajfa-10372	273	13	on	on	ADP
ajfa-10372	273	14	bp	bp	PROPN
ajfa-10372	273	15	.	.	PUNCT
ajfa-10372	274	1	the	the	DET
ajfa-10372	274	2	strengtern	strengtern	ADJ
ajfa-10372	274	3	relationship	relationship	NOUN
ajfa-10372	274	4	between	between	ADP
ajfa-10372	274	5	erm	erm	PROPN
ajfa-10372	274	6	and	and	CCONJ
ajfa-10372	274	7	bp	bp	PROPN
ajfa-10372	274	8	will	will	AUX
ajfa-10372	274	9	be	be	AUX
ajfa-10372	274	10	exist	exist	VERB
ajfa-10372	274	11	in	in	ADP
ajfa-10372	274	12	larger	large	ADJ
ajfa-10372	274	13	bank	bank	NOUN
ajfa-10372	274	14	.	.	PUNCT
ajfa-10372	275	1	meanwhile	meanwhile	ADV
ajfa-10372	275	2	strengtern	strengtern	ADJ
ajfa-10372	275	3	relationship	relationship	NOUN
ajfa-10372	275	4	between	between	ADP
ajfa-10372	275	5	crm	crm	PROPN
ajfa-10372	275	6	and	and	CCONJ
ajfa-10372	275	7	bp	bp	PROPN
ajfa-10372	275	8	will	will	AUX
ajfa-10372	275	9	be	be	AUX
ajfa-10372	275	10	exist	exist	VERB
ajfa-10372	275	11	in	in	ADP
ajfa-10372	275	12	smaller	small	ADJ
ajfa-10372	275	13	bank	bank	NOUN
ajfa-10372	275	14	.	.	PUNCT
ajfa-10372	276	1	4.3.5	4.3.5	X
ajfa-10372	276	2	.	.	PUNCT
ajfa-10372	277	1	risk	risk	NOUN
ajfa-10372	277	2	management	management	NOUN
ajfa-10372	277	3	,	,	PUNCT
ajfa-10372	277	4	independent	independent	ADJ
ajfa-10372	277	5	board	board	NOUN
ajfa-10372	277	6	,	,	PUNCT
ajfa-10372	277	7	and	and	CCONJ
ajfa-10372	277	8	bank	bank	NOUN
ajfa-10372	277	9	performance	performance	NOUN
ajfa-10372	277	10	the	the	DET
ajfa-10372	277	11	regression	regression	NOUN
ajfa-10372	277	12	results	result	NOUN
ajfa-10372	277	13	in	in	ADP
ajfa-10372	277	14	table	table	NOUN
ajfa-10372	277	15	3	3	NUM
ajfa-10372	277	16	model	model	NOUN
ajfa-10372	277	17	4	4	NUM
ajfa-10372	277	18	showed	show	VERB
ajfa-10372	277	19	that	that	SCONJ
ajfa-10372	277	20	interaction	interaction	NOUN
ajfa-10372	277	21	erm	erm	PROPN
ajfa-10372	277	22	and	and	CCONJ
ajfa-10372	277	23	ib	ib	INTJ
ajfa-10372	277	24	(	(	PUNCT
ajfa-10372	277	25	β=-1.245	β=-1.245	NOUN
ajfa-10372	277	26	and	and	CCONJ
ajfa-10372	277	27	p	p	NOUN
ajfa-10372	277	28	-	-	PUNCT
ajfa-10372	277	29	value	value	NOUN
ajfa-10372	277	30	<	<	X
ajfa-10372	277	31	0,01	0,01	NUM
ajfa-10372	277	32	)	)	PUNCT
ajfa-10372	277	33	is	be	AUX
ajfa-10372	277	34	negatively	negatively	ADV
ajfa-10372	277	35	significant	significant	ADJ
ajfa-10372	277	36	influence	influence	NOUN
ajfa-10372	277	37	bp	bp	PROPN
ajfa-10372	277	38	.	.	PUNCT
ajfa-10372	278	1	however	however	ADV
ajfa-10372	278	2	,	,	PUNCT
ajfa-10372	278	3	interaction	interaction	NOUN
ajfa-10372	278	4	crm	crm	NOUN
ajfa-10372	278	5	and	and	CCONJ
ajfa-10372	278	6	ib	ib	INTJ
ajfa-10372	278	7	(	(	PUNCT
ajfa-10372	278	8	β=2.266	β=2.266	PUNCT
ajfa-10372	278	9	and	and	CCONJ
ajfa-10372	278	10	p	p	X
ajfa-10372	278	11	-	-	PUNCT
ajfa-10372	278	12	value	value	NOUN
ajfa-10372	278	13	<	<	X
ajfa-10372	278	14	0,01	0,01	NUM
ajfa-10372	278	15	)	)	PUNCT
ajfa-10372	278	16	is	be	AUX
ajfa-10372	278	17	positively	positively	ADV
ajfa-10372	278	18	significant	significant	ADJ
ajfa-10372	278	19	influence	influence	NOUN
ajfa-10372	278	20	bp	bp	PROPN
ajfa-10372	278	21	this	this	DET
ajfa-10372	278	22	result	result	NOUN
ajfa-10372	278	23	suggested	suggest	VERB
ajfa-10372	278	24	that	that	SCONJ
ajfa-10372	278	25	h7	h7	PROPN
ajfa-10372	278	26	and	and	CCONJ
ajfa-10372	278	27	h8	h8	PROPN
ajfa-10372	278	28	were	be	AUX
ajfa-10372	278	29	supported	support	VERB
ajfa-10372	278	30	.	.	PUNCT
ajfa-10372	279	1	the	the	DET
ajfa-10372	279	2	results	result	NOUN
ajfa-10372	279	3	indicate	indicate	VERB
ajfa-10372	279	4	that	that	SCONJ
ajfa-10372	279	5	ib	ib	PROPN
ajfa-10372	279	6	strengtern	strengtern	VERB
ajfa-10372	279	7	the	the	DET
ajfa-10372	279	8	influencing	influencing	NOUN
ajfa-10372	279	9	of	of	ADP
ajfa-10372	279	10	erm	erm	PROPN
ajfa-10372	279	11	and	and	CCONJ
ajfa-10372	279	12	crm	crm	PROPN
ajfa-10372	279	13	on	on	ADP
ajfa-10372	279	14	bp	bp	PROPN
ajfa-10372	279	15	.	.	PUNCT
ajfa-10372	280	1	the	the	DET
ajfa-10372	280	2	strengtern	strengtern	ADJ
ajfa-10372	280	3	relationship	relationship	NOUN
ajfa-10372	280	4	between	between	ADP
ajfa-10372	280	5	erm	erm	PROPN
ajfa-10372	280	6	and	and	CCONJ
ajfa-10372	280	7	bp	bp	PROPN
ajfa-10372	280	8	will	will	AUX
ajfa-10372	280	9	be	be	AUX
ajfa-10372	280	10	exist	exist	VERB
ajfa-10372	280	11	in	in	ADP
ajfa-10372	280	12	lower	low	ADJ
ajfa-10372	280	13	independent	independent	ADJ
ajfa-10372	280	14	board	board	NOUN
ajfa-10372	280	15	monitoring	monitor	VERB
ajfa-10372	280	16	bank	bank	NOUN
ajfa-10372	280	17	.	.	PUNCT
ajfa-10372	281	1	meanwhile	meanwhile	ADV
ajfa-10372	281	2	strengtern	strengtern	ADJ
ajfa-10372	281	3	relationship	relationship	NOUN
ajfa-10372	281	4	between	between	ADP
ajfa-10372	281	5	crm	crm	PROPN
ajfa-10372	281	6	and	and	CCONJ
ajfa-10372	281	7	bp	bp	PROPN
ajfa-10372	281	8	will	will	AUX
ajfa-10372	281	9	be	be	AUX
ajfa-10372	281	10	exist	exist	VERB
ajfa-10372	281	11	in	in	ADP
ajfa-10372	281	12	hgher	hgher	ADJ
ajfa-10372	281	13	independent	independent	PROPN
ajfa-10372	281	14	board	board	PROPN
ajfa-10372	281	15	monitoring	monitor	VERB
ajfa-10372	281	16	bank	bank	NOUN
ajfa-10372	281	17	.	.	PUNCT
ajfa-10372	282	1	5	5	X
ajfa-10372	282	2	.	.	X
ajfa-10372	282	3	conclusions	conclusion	NOUN
ajfa-10372	282	4	the	the	DET
ajfa-10372	282	5	objectives	objective	NOUN
ajfa-10372	282	6	of	of	ADP
ajfa-10372	282	7	this	this	DET
ajfa-10372	282	8	study	study	NOUN
ajfa-10372	282	9	are	be	AUX
ajfa-10372	282	10	to	to	PART
ajfa-10372	282	11	examine	examine	VERB
ajfa-10372	282	12	the	the	DET
ajfa-10372	282	13	influence	influence	NOUN
ajfa-10372	282	14	enterprise	enterprise	NOUN
ajfa-10372	282	15	(	(	PUNCT
ajfa-10372	282	16	erm	erm	PROPN
ajfa-10372	282	17	)	)	PUNCT
ajfa-10372	282	18	and	and	CCONJ
ajfa-10372	282	19	credit	credit	NOUN
ajfa-10372	282	20	(	(	PUNCT
ajfa-10372	282	21	crm	crm	NOUN
ajfa-10372	282	22	)	)	PUNCT
ajfa-10372	282	23	risk	risk	NOUN
ajfa-10372	282	24	management	management	NOUN
ajfa-10372	282	25	on	on	ADP
ajfa-10372	282	26	bank	bank	NOUN
ajfa-10372	282	27	performance	performance	NOUN
ajfa-10372	282	28	as	as	ADV
ajfa-10372	282	29	well	well	ADV
ajfa-10372	282	30	the	the	DET
ajfa-10372	282	31	moderating	moderate	VERB
ajfa-10372	282	32	role	role	NOUN
ajfa-10372	282	33	of	of	ADP
ajfa-10372	282	34	bank	bank	NOUN
ajfa-10372	282	35	specific	specific	ADJ
ajfa-10372	282	36	factor	factor	NOUN
ajfa-10372	282	37	including	include	VERB
ajfa-10372	282	38	bank	bank	NOUN
ajfa-10372	282	39	environment	environment	NOUN
ajfa-10372	282	40	uncertainty	uncertainty	NOUN
ajfa-10372	282	41	,	,	PUNCT
ajfa-10372	282	42	conplexity	conplexity	NOUN
ajfa-10372	282	43	,	,	PUNCT
ajfa-10372	282	44	size	size	NOUN
ajfa-10372	282	45	,	,	PUNCT
ajfa-10372	282	46	and	and	CCONJ
ajfa-10372	282	47	independent	independent	ADJ
ajfa-10372	282	48	board	board	NOUN
ajfa-10372	282	49	monitoring	monitoring	NOUN
ajfa-10372	282	50	.	.	PUNCT
ajfa-10372	283	1	this	this	DET
ajfa-10372	283	2	study	study	NOUN
ajfa-10372	283	3	found	find	VERB
ajfa-10372	283	4	enterprise	enterprise	NOUN
ajfa-10372	283	5	and	and	CCONJ
ajfa-10372	283	6	credit	credit	NOUN
ajfa-10372	283	7	risk	risk	NOUN
ajfa-10372	283	8	management	management	NOUN
ajfa-10372	283	9	positively	positively	ADV
ajfa-10372	283	10	influence	influence	NOUN
ajfa-10372	283	11	on	on	ADP
ajfa-10372	283	12	indonesian	indonesian	ADJ
ajfa-10372	283	13	listed	list	VERB
ajfa-10372	283	14	bank	bank	NOUN
ajfa-10372	283	15	performance	performance	NOUN
ajfa-10372	283	16	.	.	PUNCT
ajfa-10372	284	1	this	this	DET
ajfa-10372	284	2	study	study	NOUN
ajfa-10372	284	3	also	also	ADV
ajfa-10372	284	4	reported	report	VERB
ajfa-10372	284	5	that	that	SCONJ
ajfa-10372	284	6	the	the	DET
ajfa-10372	284	7	influencing	influencing	NOUN
ajfa-10372	284	8	of	of	ADP
ajfa-10372	284	9	erm	erm	PROPN
ajfa-10372	284	10	on	on	ADP
ajfa-10372	284	11	bank	bank	NOUN
ajfa-10372	284	12	performance	performance	NOUN
ajfa-10372	284	13	will	will	AUX
ajfa-10372	284	14	be	be	AUX
ajfa-10372	284	15	stronger	strong	ADJ
ajfa-10372	284	16	since	since	SCONJ
ajfa-10372	284	17	indonesian	indonesian	ADJ
ajfa-10372	284	18	listed	listed	ADJ
ajfa-10372	284	19	bank	bank	PROPN
ajfa-10372	284	20	clasified	clasifie	VERB
ajfa-10372	284	21	as	as	ADP
ajfa-10372	284	22	large	large	ADJ
ajfa-10372	284	23	bank	bank	NOUN
ajfa-10372	284	24	and	and	CCONJ
ajfa-10372	284	25	the	the	DET
ajfa-10372	284	26	bank	bank	NOUN
ajfa-10372	284	27	operate	operate	VERB
ajfa-10372	284	28	in	in	ADP
ajfa-10372	284	29	higher	high	ADJ
ajfa-10372	284	30	environmental	environmental	ADJ
ajfa-10372	284	31	uncertainty	uncertainty	NOUN
ajfa-10372	284	32	,	,	PUNCT
ajfa-10372	284	33	higher	high	ADJ
ajfa-10372	284	34	complexity	complexity	NOUN
ajfa-10372	284	35	,	,	PUNCT
ajfa-10372	284	36	and	and	CCONJ
ajfa-10372	284	37	lower	low	ADJ
ajfa-10372	284	38	independent	independent	ADJ
ajfa-10372	284	39	board	board	NOUN
ajfa-10372	284	40	monitoring	monitoring	NOUN
ajfa-10372	284	41	.	.	PUNCT
ajfa-10372	285	1	in	in	ADP
ajfa-10372	285	2	contrast	contrast	NOUN
ajfa-10372	285	3	this	this	DET
ajfa-10372	285	4	study	study	NOUN
ajfa-10372	285	5	provide	provide	VERB
ajfa-10372	285	6	an	an	DET
ajfa-10372	285	7	empirical	empirical	ADJ
ajfa-10372	285	8	evidence	evidence	NOUN
ajfa-10372	285	9	on	on	ADP
ajfa-10372	285	10	strangtern	strangtern	ADJ
ajfa-10372	285	11	crm	crm	PROPN
ajfa-10372	285	12	-	-	PUNCT
ajfa-10372	285	13	bank	bank	NOUN
ajfa-10372	285	14	performance	performance	NOUN
ajfa-10372	285	15	relationship	relationship	NOUN
ajfa-10372	285	16	will	will	AUX
ajfa-10372	285	17	be	be	AUX
ajfa-10372	285	18	occur	occur	ADJ
ajfa-10372	285	19	when	when	SCONJ
ajfa-10372	285	20	indonesian	indonesian	ADJ
ajfa-10372	285	21	listed	listed	ADJ
ajfa-10372	285	22	bank	bank	PROPN
ajfa-10372	285	23	clasified	clasifie	VERB
ajfa-10372	285	24	as	as	ADP
ajfa-10372	285	25	small	small	ADJ
ajfa-10372	285	26	bank	bank	NOUN
ajfa-10372	285	27	and	and	CCONJ
ajfa-10372	285	28	the	the	DET
ajfa-10372	285	29	bank	bank	NOUN
ajfa-10372	285	30	operate	operate	VERB
ajfa-10372	285	31	in	in	ADP
ajfa-10372	285	32	lower	low	ADJ
ajfa-10372	285	33	environmental	environmental	ADJ
ajfa-10372	285	34	uncertainty	uncertainty	NOUN
ajfa-10372	285	35	,	,	PUNCT
ajfa-10372	285	36	lower	low	ADJ
ajfa-10372	285	37	complexity	complexity	NOUN
ajfa-10372	285	38	,	,	PUNCT
ajfa-10372	285	39	and	and	CCONJ
ajfa-10372	285	40	higher	high	ADJ
ajfa-10372	285	41	independent	independent	ADJ
ajfa-10372	285	42	board	board	NOUN
ajfa-10372	285	43	monitoring	monitoring	NOUN
ajfa-10372	285	44	.	.	PUNCT
ajfa-10372	286	1	asian	asian	ADJ
ajfa-10372	286	2	journal	journal	PROPN
ajfa-10372	286	3	of	of	ADP
ajfa-10372	286	4	finance	finance	PROPN
ajfa-10372	286	5	&	&	CCONJ
ajfa-10372	286	6	accounting	accounting	PROPN
ajfa-10372	286	7	issn	issn	PROPN
ajfa-10372	286	8	1946	1946	NUM
ajfa-10372	286	9	-	-	PUNCT
ajfa-10372	286	10	052x	052x	PROPN
ajfa-10372	286	11	2017	2017	NUM
ajfa-10372	286	12	,	,	PUNCT
ajfa-10372	286	13	vol	vol	NOUN
ajfa-10372	286	14	.	.	NOUN
ajfa-10372	286	15	9	9	NUM
ajfa-10372	286	16	,	,	PUNCT
ajfa-10372	286	17	no	no	INTJ
ajfa-10372	286	18	.	.	NOUN
ajfa-10372	286	19	1	1	NUM
ajfa-10372	286	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	286	21	50	50	NUM
ajfa-10372	286	22	this	this	DET
ajfa-10372	286	23	results	result	NOUN
ajfa-10372	286	24	imply	imply	VERB
ajfa-10372	286	25	that	that	SCONJ
ajfa-10372	286	26	erm	erm	PROPN
ajfa-10372	286	27	and	and	CCONJ
ajfa-10372	286	28	crm	crm	PROPN
ajfa-10372	286	29	are	be	AUX
ajfa-10372	286	30	complementer	complementer	NOUN
ajfa-10372	286	31	risk	risk	NOUN
ajfa-10372	286	32	management	management	NOUN
ajfa-10372	286	33	components	component	NOUN
ajfa-10372	286	34	that	that	PRON
ajfa-10372	286	35	impact	impact	NOUN
ajfa-10372	286	36	to	to	ADP
ajfa-10372	286	37	bank	bank	NOUN
ajfa-10372	286	38	performance	performance	NOUN
ajfa-10372	286	39	.	.	PUNCT
ajfa-10372	287	1	however	however	ADV
ajfa-10372	287	2	,	,	PUNCT
ajfa-10372	287	3	the	the	DET
ajfa-10372	287	4	contingency	contingency	NOUN
ajfa-10372	287	5	or	or	CCONJ
ajfa-10372	287	6	bank	bank	NOUN
ajfa-10372	287	7	specific	specific	ADJ
ajfa-10372	287	8	factors	factor	NOUN
ajfa-10372	287	9	change	change	VERB
ajfa-10372	287	10	the	the	DET
ajfa-10372	287	11	focus	focus	NOUN
ajfa-10372	287	12	of	of	ADP
ajfa-10372	287	13	those	those	DET
ajfa-10372	287	14	risk	risk	NOUN
ajfa-10372	287	15	management	management	NOUN
ajfa-10372	287	16	practice	practice	NOUN
ajfa-10372	287	17	.	.	PUNCT
ajfa-10372	288	1	for	for	ADP
ajfa-10372	288	2	example	example	NOUN
ajfa-10372	288	3	smaller	small	ADJ
ajfa-10372	288	4	bank	bank	NOUN
ajfa-10372	288	5	should	should	AUX
ajfa-10372	288	6	be	be	AUX
ajfa-10372	288	7	implemented	implement	VERB
ajfa-10372	288	8	higher	high	ADJ
ajfa-10372	288	9	crm	crm	NOUN
ajfa-10372	288	10	than	than	ADP
ajfa-10372	288	11	erm	erm	PROPN
ajfa-10372	288	12	.	.	PUNCT
ajfa-10372	289	1	moreover	moreover	ADV
ajfa-10372	289	2	,	,	PUNCT
ajfa-10372	289	3	bank	bank	NOUN
ajfa-10372	289	4	with	with	ADP
ajfa-10372	289	5	higher	high	ADJ
ajfa-10372	289	6	environmental	environmental	ADJ
ajfa-10372	289	7	uncertainty	uncertainty	NOUN
ajfa-10372	289	8	,	,	PUNCT
ajfa-10372	289	9	higher	high	ADJ
ajfa-10372	289	10	business	business	NOUN
ajfa-10372	289	11	complexity	complexity	NOUN
ajfa-10372	289	12	,	,	PUNCT
ajfa-10372	289	13	and	and	CCONJ
ajfa-10372	289	14	ineffectively	ineffectively	ADV
ajfa-10372	289	15	independent	independent	ADJ
ajfa-10372	289	16	board	board	NOUN
ajfa-10372	289	17	role	role	NOUN
ajfa-10372	289	18	should	should	AUX
ajfa-10372	289	19	highly	highly	ADV
ajfa-10372	289	20	into	into	ADP
ajfa-10372	289	21	account	account	NOUN
ajfa-10372	289	22	to	to	PART
ajfa-10372	289	23	implement	implement	VERB
ajfa-10372	289	24	better	well	ADJ
ajfa-10372	289	25	erm	erm	PROPN
ajfa-10372	289	26	practices	practice	NOUN
ajfa-10372	289	27	than	than	ADP
ajfa-10372	289	28	crm	crm	PROPN
ajfa-10372	289	29	.	.	PUNCT
ajfa-10372	290	1	references	reference	NOUN
ajfa-10372	290	2	abiola	abiola	PROPN
ajfa-10372	290	3	,	,	PUNCT
ajfa-10372	290	4	i.	i.	PROPN
ajfa-10372	290	5	,	,	PUNCT
ajfa-10372	290	6	&	&	CCONJ
ajfa-10372	290	7	olausi	olausi	ADJ
ajfa-10372	290	8	,	,	PUNCT
ajfa-10372	290	9	a.s	a.s	PROPN
ajfa-10372	290	10	.	.	PROPN
ajfa-10372	290	11	(	(	PUNCT
ajfa-10372	290	12	2014	2014	NUM
ajfa-10372	290	13	)	)	PUNCT
ajfa-10372	290	14	.	.	PUNCT
ajfa-10372	291	1	the	the	DET
ajfa-10372	291	2	impact	impact	NOUN
ajfa-10372	291	3	of	of	ADP
ajfa-10372	291	4	credit	credit	NOUN
ajfa-10372	291	5	risk	risk	NOUN
ajfa-10372	291	6	management	management	NOUN
ajfa-10372	291	7	on	on	ADP
ajfa-10372	291	8	the	the	DET
ajfa-10372	291	9	commercial	commercial	ADJ
ajfa-10372	291	10	banks	bank	NOUN
ajfa-10372	291	11	performance	performance	NOUN
ajfa-10372	291	12	in	in	ADP
ajfa-10372	291	13	nigeria	nigeria	PROPN
ajfa-10372	291	14	.	.	PUNCT
ajfa-10372	292	1	international	international	ADJ
ajfa-10372	292	2	journal	journal	PROPN
ajfa-10372	292	3	of	of	ADP
ajfa-10372	292	4	management	management	NOUN
ajfa-10372	292	5	and	and	CCONJ
ajfa-10372	292	6	sustainability	sustainability	NOUN
ajfa-10372	292	7	,	,	PUNCT
ajfa-10372	292	8	3	3	NUM
ajfa-10372	292	9	,	,	PUNCT
ajfa-10372	292	10	295	295	NUM
ajfa-10372	292	11	-	-	SYM
ajfa-10372	292	12	306	306	NUM
ajfa-10372	292	13	.	.	PUNCT
ajfa-10372	293	1	adeusi	adeusi	PROPN
ajfa-10372	293	2	,	,	PUNCT
ajfa-10372	293	3	s.o	s.o	PROPN
ajfa-10372	293	4	.	.	PROPN
ajfa-10372	293	5	,	,	PUNCT
ajfa-10372	293	6	akeke	akeke	NOUN
ajfa-10372	293	7	,	,	PUNCT
ajfa-10372	293	8	n.i	n.i	PROPN
ajfa-10372	293	9	.	.	PROPN
ajfa-10372	293	10	,	,	PUNCT
ajfa-10372	293	11	adebisi	adebisi	PROPN
ajfa-10372	293	12	,	,	PUNCT
ajfa-10372	293	13	o.s	o.s	PROPN
ajfa-10372	293	14	.	.	PROPN
ajfa-10372	293	15	,	,	PUNCT
ajfa-10372	293	16	&	&	CCONJ
ajfa-10372	293	17	oladunjoye	oladunjoye	PROPN
ajfa-10372	293	18	,	,	PUNCT
ajfa-10372	293	19	o.	o.	PROPN
ajfa-10372	293	20	(	(	PUNCT
ajfa-10372	293	21	2013	2013	NUM
ajfa-10372	293	22	)	)	PUNCT
ajfa-10372	293	23	.	.	PUNCT
ajfa-10372	294	1	risk	risk	NOUN
ajfa-10372	294	2	management	management	NOUN
ajfa-10372	294	3	and	and	CCONJ
ajfa-10372	294	4	financial	financial	ADJ
ajfa-10372	294	5	performance	performance	NOUN
ajfa-10372	294	6	of	of	ADP
ajfa-10372	294	7	banks	bank	NOUN
ajfa-10372	294	8	in	in	ADP
ajfa-10372	294	9	nigeria	nigeria	PROPN
ajfa-10372	294	10	,	,	PUNCT
ajfa-10372	294	11	journal	journal	NOUN
ajfa-10372	294	12	of	of	ADP
ajfa-10372	294	13	business	business	NOUN
ajfa-10372	294	14	and	and	CCONJ
ajfa-10372	294	15	management	management	NOUN
ajfa-10372	294	16	,	,	PUNCT
ajfa-10372	294	17	14	14	NUM
ajfa-10372	294	18	,	,	PUNCT
ajfa-10372	294	19	52	52	NUM
ajfa-10372	294	20	-	-	SYM
ajfa-10372	294	21	56	56	NUM
ajfa-10372	294	22	.	.	PUNCT
ajfa-10372	294	23	almilia	almilia	PROPN
ajfa-10372	294	24	,	,	PUNCT
ajfa-10372	294	25	luciana	luciana	PROPN
ajfa-10372	294	26	spica	spica	PROPN
ajfa-10372	294	27	,	,	PUNCT
ajfa-10372	294	28	&	&	CCONJ
ajfa-10372	294	29	herdiningtyas	herdiningtyas	PROPN
ajfa-10372	294	30	.	.	PUNCT
ajfa-10372	295	1	(	(	PUNCT
ajfa-10372	295	2	2005	2005	NUM
ajfa-10372	295	3	)	)	PUNCT
ajfa-10372	295	4	.	.	PUNCT
ajfa-10372	296	1	analisis	analisis	ADJ
ajfa-10372	296	2	rasio	rasio	NOUN
ajfa-10372	296	3	camel	camel	PROPN
ajfa-10372	296	4	terhadap	terhadap	PROPN
ajfa-10372	296	5	prediksi	prediksi	PROPN
ajfa-10372	296	6	kondisi	kondisi	VERB
ajfa-10372	296	7	bermasalah	bermasalah	PROPN
ajfa-10372	296	8	pada	pada	PROPN
ajfa-10372	296	9	lembaga	lembaga	PROPN
ajfa-10372	296	10	keuangan	keuangan	NOUN
ajfa-10372	296	11	periode	periode	PROPN
ajfa-10372	296	12	2000	2000	NUM
ajfa-10372	296	13	-	-	SYM
ajfa-10372	296	14	2002	2002	NUM
ajfa-10372	296	15	.	.	PUNCT
ajfa-10372	297	1	jurnal	jurnal	ADJ
ajfa-10372	297	2	akuntansi	akuntansi	PROPN
ajfa-10372	297	3	dan	dan	PROPN
ajfa-10372	297	4	keuangan	keuangan	PROPN
ajfa-10372	297	5	,	,	PUNCT
ajfa-10372	297	6	7	7	NUM
ajfa-10372	297	7	,	,	PUNCT
ajfa-10372	297	8	12	12	NUM
ajfa-10372	297	9	-	-	SYM
ajfa-10372	297	10	30	30	NUM
ajfa-10372	297	11	.	.	PUNCT
ajfa-10372	298	1	alshatti	alshatti	PROPN
ajfa-10372	298	2	,	,	PUNCT
ajfa-10372	298	3	ali	ali	PROPN
ajfa-10372	298	4	sulieman	sulieman	PROPN
ajfa-10372	298	5	.	.	PUNCT
ajfa-10372	299	1	2015	2015	NUM
ajfa-10372	299	2	.	.	PUNCT
ajfa-10372	300	1	the	the	DET
ajfa-10372	300	2	effect	effect	NOUN
ajfa-10372	300	3	of	of	ADP
ajfa-10372	300	4	credit	credit	NOUN
ajfa-10372	300	5	risk	risk	NOUN
ajfa-10372	300	6	management	management	NOUN
ajfa-10372	300	7	on	on	ADP
ajfa-10372	300	8	financial	financial	ADJ
ajfa-10372	300	9	performance	performance	NOUN
ajfa-10372	300	10	of	of	ADP
ajfa-10372	300	11	the	the	DET
ajfa-10372	300	12	jordanian	jordanian	ADJ
ajfa-10372	300	13	commercial	commercial	ADJ
ajfa-10372	300	14	banks	bank	NOUN
ajfa-10372	300	15	.	.	PUNCT
ajfa-10372	301	1	invesment	invesment	NOUN
ajfa-10372	301	2	management	management	NOUN
ajfa-10372	301	3	and	and	CCONJ
ajfa-10372	301	4	financial	financial	ADJ
ajfa-10372	301	5	innovations	innovation	NOUN
ajfa-10372	301	6	,	,	PUNCT
ajfa-10372	301	7	12	12	NUM
ajfa-10372	301	8	,	,	PUNCT
ajfa-10372	301	9	338	338	NUM
ajfa-10372	301	10	-	-	SYM
ajfa-10372	301	11	345	345	NUM
ajfa-10372	301	12	angerr	angerr	NOUN
ajfa-10372	301	13	x.	x.	PROPN
ajfa-10372	301	14	w.	w.	PROPN
ajfa-10372	301	15	(	(	PUNCT
ajfa-10372	301	16	2004	2004	NUM
ajfa-10372	301	17	)	)	PUNCT
ajfa-10372	301	18	.	.	PUNCT
ajfa-10372	302	1	empirical	empirical	ADJ
ajfa-10372	302	2	studies	study	NOUN
ajfa-10372	302	3	on	on	ADP
ajfa-10372	302	4	risk	risk	NOUN
ajfa-10372	302	5	management	management	NOUN
ajfa-10372	302	6	of	of	ADP
ajfa-10372	302	7	investors	investor	NOUN
ajfa-10372	302	8	and	and	CCONJ
ajfa-10372	302	9	banks	bank	NOUN
ajfa-10372	302	10	.	.	PUNCT
ajfa-10372	303	1	dissertation	dissertation	NOUN
ajfa-10372	303	2	.	.	PUNCT
ajfa-10372	304	1	the	the	DET
ajfa-10372	304	2	ohio	ohio	PROPN
ajfa-10372	304	3	state	state	PROPN
ajfa-10372	304	4	university	university	PROPN
ajfa-10372	304	5	.	.	PUNCT
ajfa-10372	305	1	banker	banker	PROPN
ajfa-10372	305	2	,	,	PUNCT
ajfa-10372	305	3	r.d	r.d	PROPN
ajfa-10372	305	4	.	.	PROPN
ajfa-10372	305	5	,	,	PUNCT
ajfa-10372	305	6	datar	datar	PROPN
ajfa-10372	305	7	,	,	PUNCT
ajfa-10372	305	8	s.m	s.m	PROPN
ajfa-10372	305	9	.	.	PROPN
ajfa-10372	305	10	,	,	PUNCT
ajfa-10372	305	11	&	&	CCONJ
ajfa-10372	305	12	dan	dan	PROPN
ajfa-10372	305	13	kaplan	kaplan	PROPN
ajfa-10372	305	14	,	,	PUNCT
ajfa-10372	305	15	r.s	r.s	PROPN
ajfa-10372	305	16	.	.	PUNCT
ajfa-10372	306	1	(	(	PUNCT
ajfa-10372	306	2	1989).productivity	1989).productivity	NUM
ajfa-10372	306	3	measurement	measurement	NOUN
ajfa-10372	306	4	and	and	CCONJ
ajfa-10372	306	5	management	management	NOUN
ajfa-10372	306	6	accounting	accounting	NOUN
ajfa-10372	306	7	.	.	PUNCT
ajfa-10372	307	1	journal	journal	NOUN
ajfa-10372	307	2	of	of	ADP
ajfa-10372	307	3	accounting	accounting	NOUN
ajfa-10372	307	4	,	,	PUNCT
ajfa-10372	307	5	auditing	auditing	NOUN
ajfa-10372	307	6	and	and	CCONJ
ajfa-10372	307	7	finance	finance	NOUN
ajfa-10372	307	8	,	,	PUNCT
ajfa-10372	307	9	4	4	NUM
ajfa-10372	307	10	,	,	PUNCT
ajfa-10372	307	11	528	528	NUM
ajfa-10372	307	12	-	-	SYM
ajfa-10372	307	13	554	554	NUM
ajfa-10372	307	14	.	.	PUNCT
ajfa-10372	308	1	barton	barton	PROPN
ajfa-10372	308	2	,	,	PUNCT
ajfa-10372	308	3	t.t	t.t	PROPN
ajfa-10372	308	4	.	.	PROPN
ajfa-10372	308	5	,	,	PUNCT
ajfa-10372	308	6	shenkir	shenkir	PROPN
ajfa-10372	308	7	,	,	PUNCT
ajfa-10372	308	8	w.c	w.c	PROPN
ajfa-10372	308	9	.	.	PROPN
ajfa-10372	308	10	,	,	PUNCT
ajfa-10372	308	11	&	&	CCONJ
ajfa-10372	308	12	walker	walker	PROPN
ajfa-10372	308	13	,	,	PUNCT
ajfa-10372	308	14	t.l	t.l	PROPN
ajfa-10372	308	15	.	.	PUNCT
ajfa-10372	308	16	(	(	PUNCT
ajfa-10372	308	17	2002	2002	NUM
ajfa-10372	308	18	)	)	PUNCT
ajfa-10372	308	19	.	.	PUNCT
ajfa-10372	309	1	making	make	VERB
ajfa-10372	309	2	enterprise	enterprise	NOUN
ajfa-10372	309	3	risk	risk	NOUN
ajfa-10372	309	4	management	management	NOUN
ajfa-10372	309	5	pay	pay	VERB
ajfa-10372	309	6	off	off	ADP
ajfa-10372	309	7	:	:	PUNCT
ajfa-10372	309	8	how	how	SCONJ
ajfa-10372	309	9	leading	leading	ADJ
ajfa-10372	309	10	companies	company	NOUN
ajfa-10372	309	11	implement	implement	VERB
ajfa-10372	309	12	risk	risk	NOUN
ajfa-10372	309	13	management	management	NOUN
ajfa-10372	309	14	.	.	PUNCT
ajfa-10372	310	1	financial	financial	ADJ
ajfa-10372	310	2	time	time	NOUN
ajfa-10372	310	3	/	/	SYM
ajfa-10372	310	4	prentice	prentice	NOUN
ajfa-10372	310	5	hall	hall	NOUN
ajfa-10372	310	6	,	,	PUNCT
ajfa-10372	310	7	upper	upper	ADJ
ajfa-10372	310	8	saddle	saddle	NOUN
ajfa-10372	310	9	river	river	PROPN
ajfa-10372	310	10	,	,	PUNCT
ajfa-10372	310	11	nj	nj	PROPN
ajfa-10372	310	12	.	.	PUNCT
ajfa-10372	311	1	basel	basel	PROPN
ajfa-10372	311	2	committee	committee	PROPN
ajfa-10372	311	3	on	on	ADP
ajfa-10372	311	4	banking	banking	NOUN
ajfa-10372	311	5	supervision	supervision	NOUN
ajfa-10372	311	6	.	.	PUNCT
ajfa-10372	312	1	(	(	PUNCT
ajfa-10372	312	2	2000	2000	NUM
ajfa-10372	312	3	)	)	PUNCT
ajfa-10372	312	4	.	.	PUNCT
ajfa-10372	313	1	principles	principle	NOUN
ajfa-10372	313	2	for	for	ADP
ajfa-10372	313	3	the	the	DET
ajfa-10372	313	4	management	management	NOUN
ajfa-10372	313	5	of	of	ADP
ajfa-10372	313	6	credit	credit	NOUN
ajfa-10372	313	7	risk	risk	NOUN
ajfa-10372	313	8	,	,	PUNCT
ajfa-10372	313	9	ch	ch	NOUN
ajfa-10372	313	10	–	–	PUNCT
ajfa-10372	313	11	4002	4002	NUM
ajfa-10372	313	12	basel	basel	PROPN
ajfa-10372	313	13	,	,	PUNCT
ajfa-10372	313	14	switzerland	switzerland	PROPN
ajfa-10372	313	15	bank	bank	PROPN
ajfa-10372	313	16	for	for	ADP
ajfa-10372	313	17	international	international	ADJ
ajfa-10372	313	18	settlements	settlement	NOUN
ajfa-10372	313	19	.	.	PUNCT
ajfa-10372	314	1	beasley	beasley	PROPN
ajfa-10372	314	2	,	,	PUNCT
ajfa-10372	314	3	m.s	m.s	PROPN
ajfa-10372	314	4	.	.	PROPN
ajfa-10372	314	5	,	,	PUNCT
ajfa-10372	314	6	clune	clune	PROPN
ajfa-10372	314	7	,	,	PUNCT
ajfa-10372	314	8	r.	r.	PROPN
ajfa-10372	314	9	,	,	PUNCT
ajfa-10372	314	10	&	&	CCONJ
ajfa-10372	314	11	dan	dan	PROPN
ajfa-10372	314	12	hermanson	hermanson	PROPN
ajfa-10372	314	13	,	,	PUNCT
ajfa-10372	314	14	d.r	d.r	PROPN
ajfa-10372	314	15	.	.	PROPN
ajfa-10372	314	16	(	(	PUNCT
ajfa-10372	314	17	2005	2005	NUM
ajfa-10372	314	18	)	)	PUNCT
ajfa-10372	314	19	.	.	PUNCT
ajfa-10372	315	1	enterprise	enterprise	NOUN
ajfa-10372	315	2	risk	risk	NOUN
ajfa-10372	315	3	management	management	NOUN
ajfa-10372	315	4	:	:	PUNCT
ajfa-10372	315	5	an	an	DET
ajfa-10372	315	6	empirical	empirical	ADJ
ajfa-10372	315	7	analysis	analysis	NOUN
ajfa-10372	315	8	of	of	ADP
ajfa-10372	315	9	factors	factor	NOUN
ajfa-10372	315	10	associated	associate	VERB
ajfa-10372	315	11	with	with	ADP
ajfa-10372	315	12	the	the	DET
ajfa-10372	315	13	extent	extent	NOUN
ajfa-10372	315	14	of	of	ADP
ajfa-10372	315	15	implementation	implementation	NOUN
ajfa-10372	315	16	.	.	PUNCT
ajfa-10372	316	1	journal	journal	NOUN
ajfa-10372	316	2	of	of	ADP
ajfa-10372	316	3	accounting	accounting	NOUN
ajfa-10372	316	4	and	and	CCONJ
ajfa-10372	316	5	public	public	ADJ
ajfa-10372	316	6	policy	policy	NOUN
ajfa-10372	316	7	,	,	PUNCT
ajfa-10372	316	8	24	24	NUM
ajfa-10372	316	9	,	,	PUNCT
ajfa-10372	316	10	521–531	521–531	NUM
ajfa-10372	316	11	.	.	PUNCT
ajfa-10372	317	1	https://doi.org/10.1016/j.jaccpubpol.2005.10.001	https://doi.org/10.1016/j.jaccpubpol.2005.10.001	NOUN
ajfa-10372	317	2	cohen	cohen	PROPN
ajfa-10372	317	3	,	,	PUNCT
ajfa-10372	317	4	j.	j.	PROPN
ajfa-10372	317	5	,	,	PUNCT
ajfa-10372	317	6	krishnamoorthy	krishnamoorthy	PROPN
ajfa-10372	317	7	,	,	PUNCT
ajfa-10372	317	8	g.	g.	PROPN
ajfa-10372	317	9	,	,	PUNCT
ajfa-10372	317	10	&	&	CCONJ
ajfa-10372	317	11	dan	dan	PROPN
ajfa-10372	317	12	wright	wright	PROPN
ajfa-10372	317	13	,	,	PUNCT
ajfa-10372	317	14	a.	a.	NOUN
ajfa-10372	317	15	(	(	PUNCT
ajfa-10372	317	16	2004	2004	NUM
ajfa-10372	317	17	)	)	PUNCT
ajfa-10372	317	18	.	.	PUNCT
ajfa-10372	318	1	the	the	DET
ajfa-10372	318	2	corporate	corporate	ADJ
ajfa-10372	318	3	governance	governance	NOUN
ajfa-10372	318	4	mosaic	mosaic	ADJ
ajfa-10372	318	5	and	and	CCONJ
ajfa-10372	318	6	financial	financial	ADJ
ajfa-10372	318	7	reporting	reporting	NOUN
ajfa-10372	318	8	quality	quality	NOUN
ajfa-10372	318	9	.	.	PUNCT
ajfa-10372	319	1	journal	journal	NOUN
ajfa-10372	319	2	of	of	ADP
ajfa-10372	319	3	accounting	accounting	NOUN
ajfa-10372	319	4	literature	literature	NOUN
ajfa-10372	319	5	,	,	PUNCT
ajfa-10372	319	6	23	23	NUM
ajfa-10372	319	7	,	,	PUNCT
ajfa-10372	319	8	87	87	NUM
ajfa-10372	319	9	-	-	SYM
ajfa-10372	319	10	152	152	NUM
ajfa-10372	319	11	.	.	PUNCT
ajfa-10372	320	1	coso	coso	PROPN
ajfa-10372	320	2	.	.	PUNCT
ajfa-10372	321	1	(	(	PUNCT
ajfa-10372	321	2	2004	2004	NUM
ajfa-10372	321	3	)	)	PUNCT
ajfa-10372	321	4	.	.	PUNCT
ajfa-10372	322	1	enterprise	enterprise	NOUN
ajfa-10372	322	2	risk	risk	NOUN
ajfa-10372	322	3	management	management	NOUN
ajfa-10372	322	4	-	-	PUNCT
ajfa-10372	322	5	intergrated	intergrate	VERB
ajfa-10372	322	6	framework	framework	NOUN
ajfa-10372	322	7	.	.	PUNCT
ajfa-10372	323	1	committee	committee	NOUN
ajfa-10372	323	2	of	of	ADP
ajfa-10372	323	3	sponsoring	sponsor	VERB
ajfa-10372	323	4	organizations	organization	NOUN
ajfa-10372	323	5	of	of	ADP
ajfa-10372	323	6	the	the	DET
ajfa-10372	323	7	treadway	treadway	PROPN
ajfa-10372	323	8	commission	commission	PROPN
ajfa-10372	323	9	.	.	PUNCT
ajfa-10372	324	1	new	new	PROPN
ajfa-10372	324	2	york	york	PROPN
ajfa-10372	324	3	.	.	PUNCT
ajfa-10372	325	1	defond	defond	PROPN
ajfa-10372	325	2	,	,	PUNCT
ajfa-10372	325	3	m.l	m.l	PROPN
ajfa-10372	325	4	.	.	PROPN
ajfa-10372	325	5	,	,	PUNCT
ajfa-10372	325	6	&	&	CCONJ
ajfa-10372	325	7	subramanyam	subramanyam	PROPN
ajfa-10372	325	8	,	,	PUNCT
ajfa-10372	325	9	k.r	k.r	PROPN
ajfa-10372	325	10	.	.	PROPN
ajfa-10372	325	11	(	(	PUNCT
ajfa-10372	325	12	1998	1998	NUM
ajfa-10372	325	13	)	)	PUNCT
ajfa-10372	325	14	.	.	PUNCT
ajfa-10372	326	1	auditor	auditor	NOUN
ajfa-10372	326	2	change	change	NOUN
ajfa-10372	326	3	and	and	CCONJ
ajfa-10372	326	4	discresionarry	discresionarry	VERB
ajfa-10372	326	5	accrual	accrual	ADJ
ajfa-10372	326	6	.	.	PUNCT
ajfa-10372	327	1	journal	journal	NOUN
ajfa-10372	327	2	of	of	ADP
ajfa-10372	327	3	accounting	accounting	NOUN
ajfa-10372	327	4	and	and	CCONJ
ajfa-10372	327	5	finance	finance	NOUN
ajfa-10372	327	6	,	,	PUNCT
ajfa-10372	327	7	25	25	NUM
ajfa-10372	327	8	,	,	PUNCT
ajfa-10372	327	9	35	35	NUM
ajfa-10372	327	10	-	-	SYM
ajfa-10372	327	11	57	57	NUM
ajfa-10372	327	12	.	.	PUNCT
ajfa-10372	328	1	asian	asian	ADJ
ajfa-10372	328	2	journal	journal	PROPN
ajfa-10372	328	3	of	of	ADP
ajfa-10372	328	4	finance	finance	PROPN
ajfa-10372	328	5	&	&	CCONJ
ajfa-10372	328	6	accounting	accounting	PROPN
ajfa-10372	328	7	issn	issn	PROPN
ajfa-10372	328	8	1946	1946	NUM
ajfa-10372	328	9	-	-	PUNCT
ajfa-10372	328	10	052x	052x	PROPN
ajfa-10372	328	11	2017	2017	NUM
ajfa-10372	328	12	,	,	PUNCT
ajfa-10372	328	13	vol	vol	NOUN
ajfa-10372	328	14	.	.	NOUN
ajfa-10372	328	15	9	9	NUM
ajfa-10372	328	16	,	,	PUNCT
ajfa-10372	328	17	no	no	INTJ
ajfa-10372	328	18	.	.	NOUN
ajfa-10372	328	19	1	1	NUM
ajfa-10372	328	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	328	21	51	51	NUM
ajfa-10372	328	22	doyle	doyle	NOUN
ajfa-10372	328	23	,	,	PUNCT
ajfa-10372	328	24	j.	j.	PROPN
ajfa-10372	328	25	,	,	PUNCT
ajfa-10372	328	26	ge	ge	PROPN
ajfa-10372	328	27	,	,	PUNCT
ajfa-10372	328	28	w.	w.	PROPN
ajfa-10372	328	29	,	,	PUNCT
ajfa-10372	328	30	&	&	CCONJ
ajfa-10372	328	31	mcvay	mcvay	PROPN
ajfa-10372	328	32	,	,	PUNCT
ajfa-10372	328	33	s.	s.	PROPN
ajfa-10372	328	34	(	(	PUNCT
ajfa-10372	328	35	2007	2007	NUM
ajfa-10372	328	36	)	)	PUNCT
ajfa-10372	328	37	.	.	PUNCT
ajfa-10372	329	1	determinants	determinant	NOUN
ajfa-10372	329	2	of	of	ADP
ajfa-10372	329	3	weaknesses	weakness	NOUN
ajfa-10372	329	4	in	in	ADP
ajfa-10372	329	5	internal	internal	ADJ
ajfa-10372	329	6	control	control	NOUN
ajfa-10372	329	7	over	over	ADP
ajfa-10372	329	8	financial	financial	ADJ
ajfa-10372	329	9	reporting	reporting	NOUN
ajfa-10372	329	10	.	.	PUNCT
ajfa-10372	330	1	journal	journal	NOUN
ajfa-10372	330	2	of	of	ADP
ajfa-10372	330	3	accounting	accounting	NOUN
ajfa-10372	330	4	and	and	CCONJ
ajfa-10372	330	5	economics	economic	NOUN
ajfa-10372	330	6	,	,	PUNCT
ajfa-10372	330	7	44	44	NUM
ajfa-10372	330	8	,	,	PUNCT
ajfa-10372	330	9	193	193	NUM
ajfa-10372	330	10	-	-	SYM
ajfa-10372	330	11	223	223	NUM
ajfa-10372	330	12	.	.	PUNCT
ajfa-10372	331	1	https://doi.org/10.1016/j.jacceco.2006.10.003	https://doi.org/10.1016/j.jacceco.2006.10.003	PROPN
ajfa-10372	331	2	fama	fama	PROPN
ajfa-10372	331	3	,	,	PUNCT
ajfa-10372	331	4	e.	e.	PROPN
ajfa-10372	331	5	f.	f.	PROPN
ajfa-10372	331	6	,	,	PUNCT
ajfa-10372	331	7	&	&	CCONJ
ajfa-10372	331	8	jensen	jensen	PROPN
ajfa-10372	331	9	,	,	PUNCT
ajfa-10372	331	10	m.	m.	PROPN
ajfa-10372	331	11	c.	c.	PROPN
ajfa-10372	331	12	(	(	PUNCT
ajfa-10372	331	13	1983	1983	NUM
ajfa-10372	331	14	)	)	PUNCT
ajfa-10372	331	15	.	.	PUNCT
ajfa-10372	332	1	separation	separation	NOUN
ajfa-10372	332	2	of	of	ADP
ajfa-10372	332	3	ownership	ownership	NOUN
ajfa-10372	332	4	and	and	CCONJ
ajfa-10372	332	5	control	control	NOUN
ajfa-10372	332	6	.	.	PUNCT
ajfa-10372	333	1	journal	journal	PROPN
ajfa-10372	333	2	of	of	ADP
ajfa-10372	333	3	law	law	NOUN
ajfa-10372	333	4	and	and	CCONJ
ajfa-10372	333	5	economics	economic	NOUN
ajfa-10372	333	6	,	,	PUNCT
ajfa-10372	333	7	26	26	NUM
ajfa-10372	333	8	,	,	PUNCT
ajfa-10372	333	9	301	301	NUM
ajfa-10372	333	10	-	-	SYM
ajfa-10372	333	11	325	325	NUM
ajfa-10372	333	12	.	.	PUNCT
ajfa-10372	334	1	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	NUM
ajfa-10372	334	2	fan	fan	PROPN
ajfa-10372	334	3	,	,	PUNCT
ajfa-10372	334	4	l.	l.	PROPN
ajfa-10372	334	5	,	,	PUNCT
ajfa-10372	334	6	&	&	CCONJ
ajfa-10372	334	7	yijun	yijun	PROPN
ajfa-10372	334	8	,	,	PUNCT
ajfa-10372	334	9	z.	z.	PROPN
ajfa-10372	334	10	(	(	PUNCT
ajfa-10372	334	11	2014	2014	NUM
ajfa-10372	334	12	)	)	PUNCT
ajfa-10372	334	13	.	.	PUNCT
ajfa-10372	335	1	the	the	DET
ajfa-10372	335	2	impact	impact	NOUN
ajfa-10372	335	3	of	of	ADP
ajfa-10372	335	4	credit	credit	NOUN
ajfa-10372	335	5	risk	risk	NOUN
ajfa-10372	335	6	management	management	NOUN
ajfa-10372	335	7	on	on	ADP
ajfa-10372	335	8	profitability	profitability	NOUN
ajfa-10372	335	9	of	of	ADP
ajfa-10372	335	10	commercial	commercial	ADJ
ajfa-10372	335	11	banks	bank	NOUN
ajfa-10372	335	12	:	:	PUNCT
ajfa-10372	335	13	a	a	DET
ajfa-10372	335	14	study	study	NOUN
ajfa-10372	335	15	of	of	ADP
ajfa-10372	335	16	europe	europe	PROPN
ajfa-10372	335	17	,	,	PUNCT
ajfa-10372	335	18	umea	umea	ADJ
ajfa-10372	335	19	school	school	NOUN
ajfa-10372	335	20	of	of	ADP
ajfa-10372	335	21	business	business	NOUN
ajfa-10372	335	22	and	and	CCONJ
ajfa-10372	335	23	economics	economic	NOUN
ajfa-10372	335	24	:	:	PUNCT
ajfa-10372	335	25	available	available	ADJ
ajfa-10372	335	26	at	at	ADP
ajfa-10372	335	27	:	:	PUNCT
ajfa-10372	335	28	http://www.diva	http://www.diva	NOUN
ajfa-10372	335	29	-	-	PUNCT
ajfa-10372	335	30	portal	portal	ADJ
ajfa-10372	335	31	.	.	PUNCT
ajfa-10372	336	1	org	org	PROPN
ajfa-10372	336	2	.	.	PUNCT
ajfa-10372	337	1	fitrianti	fitrianti	PROPN
ajfa-10372	337	2	,	,	PUNCT
ajfa-10372	337	3	h.	h.	PROPN
ajfa-10372	337	4	(	(	PUNCT
ajfa-10372	337	5	2013	2013	NUM
ajfa-10372	337	6	)	)	PUNCT
ajfa-10372	337	7	.	.	PUNCT
ajfa-10372	338	1	pengaruh	pengaruh	NOUN
ajfa-10372	338	2	enterprise	enterprise	NOUN
ajfa-10372	338	3	risk	risk	NOUN
ajfa-10372	338	4	management	management	NOUN
ajfa-10372	338	5	(	(	PUNCT
ajfa-10372	338	6	erm	erm	PROPN
ajfa-10372	338	7	)	)	PUNCT
ajfa-10372	338	8	,	,	PUNCT
ajfa-10372	338	9	ukuran	ukuran	PROPN
ajfa-10372	338	10	perusahaan	perusahaan	PROPN
ajfa-10372	338	11	,	,	PUNCT
ajfa-10372	338	12	leverage	leverage	NOUN
ajfa-10372	338	13	dan	dan	PROPN
ajfa-10372	338	14	profitabilitas	profitabilitas	PROPN
ajfa-10372	338	15	terhadap	terhadap	PROPN
ajfa-10372	338	16	nilai	nilai	PROPN
ajfa-10372	338	17	perusahaan	perusahaan	PROPN
ajfa-10372	338	18	.	.	PUNCT
ajfa-10372	339	1	undergraduate	undergraduate	NOUN
ajfa-10372	339	2	thesis	thesis	NOUN
ajfa-10372	339	3	of	of	ADP
ajfa-10372	339	4	faculty	faculty	NOUN
ajfa-10372	339	5	economis	economis	NOUN
ajfa-10372	339	6	and	and	CCONJ
ajfa-10372	339	7	business	business	NOUN
ajfa-10372	339	8	,	,	PUNCT
ajfa-10372	339	9	bengkulu	bengkulu	VERB
ajfa-10372	339	10	university	university	NOUN
ajfa-10372	339	11	.	.	PUNCT
ajfa-10372	340	1	fraser	fraser	PROPN
ajfa-10372	340	2	,	,	PUNCT
ajfa-10372	340	3	d.	d.	PROPN
ajfa-10372	340	4	r.	r.	PROPN
ajfa-10372	340	5	b.	b.	PROPN
ajfa-10372	340	6	e.	e.	PROPN
ajfa-10372	340	7	,	,	PUNCT
ajfa-10372	340	8	&	&	CCONJ
ajfa-10372	340	9	kolari	kolari	PROPN
ajfa-10372	340	10	,	,	PUNCT
ajfa-10372	340	11	j.	j.	PROPN
ajfa-10372	340	12	w.	w.	PROPN
ajfa-10372	340	13	(	(	PUNCT
ajfa-10372	340	14	2001	2001	NUM
ajfa-10372	340	15	)	)	PUNCT
ajfa-10372	340	16	.	.	PUNCT
ajfa-10372	341	1	commercial	commercial	ADJ
ajfa-10372	341	2	banking	banking	NOUN
ajfa-10372	341	3	:	:	PUNCT
ajfa-10372	341	4	the	the	DET
ajfa-10372	341	5	management	management	NOUN
ajfa-10372	341	6	of	of	ADP
ajfa-10372	341	7	risk	risk	NOUN
ajfa-10372	341	8	.	.	PUNCT
ajfa-10372	342	1	south	south	ADJ
ajfa-10372	342	2	-	-	PUNCT
ajfa-10372	342	3	western	western	ADJ
ajfa-10372	342	4	college	college	NOUN
ajfa-10372	342	5	publishing	publishing	NOUN
ajfa-10372	342	6	,	,	PUNCT
ajfa-10372	342	7	cincinnati	cincinnati	PROPN
ajfa-10372	342	8	,	,	PUNCT
ajfa-10372	342	9	ohio	ohio	PROPN
ajfa-10372	342	10	.	.	PUNCT
ajfa-10372	343	1	gerloff	gerloff	PROPN
ajfa-10372	343	2	,	,	PUNCT
ajfa-10372	343	3	e.a	e.a	PROPN
ajfa-10372	343	4	,	,	PUNCT
ajfa-10372	343	5	muir	muir	PROPN
ajfa-10372	343	6	,	,	PUNCT
ajfa-10372	343	7	n.k	n.k	PROPN
ajfa-10372	343	8	,	,	PUNCT
ajfa-10372	343	9	&	&	CCONJ
ajfa-10372	343	10	dan	dan	PROPN
ajfa-10372	343	11	bodensteiner	bodensteiner	PROPN
ajfa-10372	343	12	,	,	PUNCT
ajfa-10372	343	13	w.d	w.d	PROPN
ajfa-10372	343	14	.	.	PROPN
ajfa-10372	343	15	(	(	PUNCT
ajfa-10372	343	16	1991	1991	NUM
ajfa-10372	343	17	)	)	PUNCT
ajfa-10372	343	18	.	.	PUNCT
ajfa-10372	344	1	three	three	NUM
ajfa-10372	344	2	components	component	NOUN
ajfa-10372	344	3	of	of	ADP
ajfa-10372	344	4	perceived	perceive	VERB
ajfa-10372	344	5	environmental	environmental	ADJ
ajfa-10372	344	6	uncertainty	uncertainty	NOUN
ajfa-10372	344	7	:	:	PUNCT
ajfa-10372	344	8	an	an	DET
ajfa-10372	344	9	exploratory	exploratory	ADJ
ajfa-10372	344	10	analisys	analisys	NOUN
ajfa-10372	344	11	of	of	ADP
ajfa-10372	344	12	the	the	DET
ajfa-10372	344	13	effects	effect	NOUN
ajfa-10372	344	14	of	of	ADP
ajfa-10372	344	15	aggregation	aggregation	NOUN
ajfa-10372	344	16	.	.	PUNCT
ajfa-10372	345	1	journal	journal	PROPN
ajfa-10372	345	2	of	of	ADP
ajfa-10372	345	3	management	management	NOUN
ajfa-10372	345	4	,	,	PUNCT
ajfa-10372	345	5	17	17	NUM
ajfa-10372	345	6	,	,	PUNCT
ajfa-10372	345	7	749	749	NUM
ajfa-10372	345	8	-	-	SYM
ajfa-10372	345	9	768	768	NUM
ajfa-10372	345	10	.	.	PUNCT
ajfa-10372	345	11	https://doi.org/10.1177/014920639101700408	https://doi.org/10.1177/014920639101700408	X
ajfa-10372	346	1	gong	gong	NOUN
ajfa-10372	346	2	,	,	PUNCT
ajfa-10372	346	3	guonjin	guonjin	NOUN
ajfa-10372	346	4	.	.	PUNCT
ajfa-10372	347	1	(	(	PUNCT
ajfa-10372	347	2	2009	2009	NUM
ajfa-10372	347	3	)	)	PUNCT
ajfa-10372	347	4	.	.	PUNCT
ajfa-10372	348	1	the	the	DET
ajfa-10372	348	2	association	association	NOUN
ajfa-10372	348	3	between	between	ADP
ajfa-10372	348	4	management	management	NOUN
ajfa-10372	348	5	earnings	earning	NOUN
ajfa-10372	348	6	forecast	forecast	NOUN
ajfa-10372	348	7	errors	error	NOUN
ajfa-10372	348	8	and	and	CCONJ
ajfa-10372	348	9	accruals	accrual	NOUN
ajfa-10372	348	10	.	.	PUNCT
ajfa-10372	349	1	the	the	DET
ajfa-10372	349	2	accounting	accounting	NOUN
ajfa-10372	349	3	review	review	NOUN
ajfa-10372	349	4	,	,	PUNCT
ajfa-10372	349	5	84	84	NUM
ajfa-10372	349	6	,	,	PUNCT
ajfa-10372	349	7	497	497	NUM
ajfa-10372	349	8	-	-	SYM
ajfa-10372	349	9	530	530	NUM
ajfa-10372	349	10	.	.	PUNCT
ajfa-10372	350	1	https://doi.org/10.2308/accr.2009.84.2.497	https://doi.org/10.2308/accr.2009.84.2.497	PROPN
ajfa-10372	350	2	gordon	gordon	PROPN
ajfa-10372	350	3	,	,	PUNCT
ajfa-10372	350	4	l.a	l.a	PROPN
ajfa-10372	350	5	.	.	PROPN
ajfa-10372	350	6	,	,	PUNCT
ajfa-10372	350	7	&	&	CCONJ
ajfa-10372	350	8	v.k	v.k	PROPN
ajfa-10372	350	9	.	.	PROPN
ajfa-10372	350	10	narayanan	narayanan	PROPN
ajfa-10372	350	11	.	.	PUNCT
ajfa-10372	350	12	(	(	PUNCT
ajfa-10372	350	13	1984	1984	NUM
ajfa-10372	350	14	)	)	PUNCT
ajfa-10372	350	15	.	.	PUNCT
ajfa-10372	351	1	management	management	NOUN
ajfa-10372	351	2	accounting	accounting	NOUN
ajfa-10372	351	3	systems	system	NOUN
ajfa-10372	351	4	,	,	PUNCT
ajfa-10372	351	5	perceived	perceive	VERB
ajfa-10372	351	6	environmental	environmental	ADJ
ajfa-10372	351	7	uncertainty	uncertainty	NOUN
ajfa-10372	351	8	and	and	CCONJ
ajfa-10372	351	9	organization	organization	NOUN
ajfa-10372	351	10	structure	structure	NOUN
ajfa-10372	351	11	:	:	PUNCT
ajfa-10372	351	12	an	an	DET
ajfa-10372	351	13	empirical	empirical	ADJ
ajfa-10372	351	14	investigation	investigation	NOUN
ajfa-10372	351	15	.	.	PUNCT
ajfa-10372	352	1	accounting	accounting	NOUN
ajfa-10372	352	2	organizations	organization	NOUN
ajfa-10372	352	3	and	and	CCONJ
ajfa-10372	352	4	society	society	NOUN
ajfa-10372	352	5	,	,	PUNCT
ajfa-10372	352	6	9	9	NUM
ajfa-10372	352	7	,	,	PUNCT
ajfa-10372	352	8	259–285	259–285	NUM
ajfa-10372	352	9	.	.	PUNCT
ajfa-10372	353	1	https://doi.org/10.1016/0361-3682(84)90028-x	https://doi.org/10.1016/0361-3682(84)90028-x	PROPN
ajfa-10372	353	2	gordon	gordon	PROPN
ajfa-10372	353	3	,	,	PUNCT
ajfa-10372	353	4	l.	l.	PROPN
ajfa-10372	353	5	a.	a.	PROPN
ajfa-10372	353	6	,	,	PUNCT
ajfa-10372	353	7	loeb	loeb	PROPN
ajfa-10372	353	8	,	,	PUNCT
ajfa-10372	353	9	m.	m.	NOUN
ajfa-10372	353	10	p.	p.	PROPN
ajfa-10372	353	11	,	,	PUNCT
ajfa-10372	353	12	&	&	CCONJ
ajfa-10372	353	13	tseng	tseng	PROPN
ajfa-10372	353	14	,	,	PUNCT
ajfa-10372	353	15	c.	c.	PROPN
ajfa-10372	353	16	y.	y.	PROPN
ajfa-10372	353	17	(	(	PUNCT
ajfa-10372	353	18	2009	2009	NUM
ajfa-10372	353	19	)	)	PUNCT
ajfa-10372	353	20	.	.	PUNCT
ajfa-10372	354	1	enterprise	enterprise	NOUN
ajfa-10372	354	2	risk	risk	NOUN
ajfa-10372	354	3	management	management	NOUN
ajfa-10372	354	4	and	and	CCONJ
ajfa-10372	354	5	firm	firm	ADJ
ajfa-10372	354	6	performance	performance	NOUN
ajfa-10372	354	7	:	:	PUNCT
ajfa-10372	354	8	a	a	DET
ajfa-10372	354	9	contingency	contingency	NOUN
ajfa-10372	354	10	perspective	perspective	NOUN
ajfa-10372	354	11	.	.	PUNCT
ajfa-10372	355	1	journal	journal	NOUN
ajfa-10372	355	2	of	of	ADP
ajfa-10372	355	3	accounting	accounting	NOUN
ajfa-10372	355	4	and	and	CCONJ
ajfa-10372	355	5	public	public	ADJ
ajfa-10372	355	6	policy	policy	NOUN
ajfa-10372	355	7	,	,	PUNCT
ajfa-10372	355	8	28	28	NUM
ajfa-10372	355	9	,	,	PUNCT
ajfa-10372	355	10	301	301	NUM
ajfa-10372	355	11	-	-	SYM
ajfa-10372	355	12	327	327	NUM
ajfa-10372	355	13	.	.	PUNCT
ajfa-10372	356	1	https://doi.org/10.1016/j.jaccpubpol.2009.06.006	https://doi.org/10.1016/j.jaccpubpol.2009.06.006	NOUN
ajfa-10372	356	2	hair	hair	NOUN
ajfa-10372	356	3	,	,	PUNCT
ajfa-10372	356	4	j.	j.	PROPN
ajfa-10372	356	5	,	,	PUNCT
ajfa-10372	356	6	anderson	anderson	PROPN
ajfa-10372	356	7	,	,	PUNCT
ajfa-10372	356	8	r.e	r.e	PROPN
ajfa-10372	356	9	.	.	PROPN
ajfa-10372	356	10	,	,	PUNCT
ajfa-10372	356	11	tatham	tatham	PROPN
ajfa-10372	356	12	,	,	PUNCT
ajfa-10372	356	13	r.l	r.l	PROPN
ajfa-10372	356	14	.	.	PROPN
ajfa-10372	356	15	,	,	PUNCT
ajfa-10372	356	16	&	&	CCONJ
ajfa-10372	356	17	black	black	PROPN
ajfa-10372	356	18	,	,	PUNCT
ajfa-10372	356	19	w.c	w.c	PROPN
ajfa-10372	356	20	.	.	PROPN
ajfa-10372	356	21	(	(	PUNCT
ajfa-10372	356	22	1998	1998	NUM
ajfa-10372	356	23	)	)	PUNCT
ajfa-10372	356	24	.	.	PUNCT
ajfa-10372	357	1	multivariate	multivariate	NOUN
ajfa-10372	357	2	data	datum	NOUN
ajfa-10372	357	3	analysis	analysis	NOUN
ajfa-10372	357	4	,	,	PUNCT
ajfa-10372	357	5	prentice	prentice	NOUN
ajfa-10372	357	6	hall	hall	PROPN
ajfa-10372	357	7	internasional	internasional	PROPN
ajfa-10372	357	8	.	.	PUNCT
ajfa-10372	358	1	inc	inc	PROPN
ajfa-10372	358	2	,	,	PUNCT
ajfa-10372	358	3	new	new	PROPN
ajfa-10372	358	4	jersey	jersey	PROPN
ajfa-10372	358	5	.	.	PUNCT
ajfa-10372	359	1	herawaty	herawaty	PROPN
ajfa-10372	359	2	,	,	PUNCT
ajfa-10372	359	3	v.	v.	PROPN
ajfa-10372	359	4	(	(	PUNCT
ajfa-10372	359	5	2008	2008	NUM
ajfa-10372	359	6	)	)	PUNCT
ajfa-10372	359	7	.	.	PUNCT
ajfa-10372	360	1	peran	peran	PROPN
ajfa-10372	360	2	praktek	praktek	NOUN
ajfa-10372	360	3	corporate	corporate	ADJ
ajfa-10372	360	4	governance	governance	NOUN
ajfa-10372	360	5	sebagai	sebagai	PROPN
ajfa-10372	360	6	moderating	moderate	VERB
ajfa-10372	360	7	variable	variable	ADJ
ajfa-10372	360	8	dari	dari	ADJ
ajfa-10372	360	9	pengaruh	pengaruh	NOUN
ajfa-10372	360	10	earnings	earning	NOUN
ajfa-10372	360	11	management	management	NOUN
ajfa-10372	360	12	terhadap	terhadap	PROPN
ajfa-10372	360	13	nilai	nilai	PROPN
ajfa-10372	360	14	perusahaan	perusahaan	PROPN
ajfa-10372	360	15	.	.	PROPN
ajfa-10372	361	1	jurnal	jurnal	PROPN
ajfa-10372	361	2	akuntansi	akuntansi	PROPN
ajfa-10372	361	3	dan	dan	PROPN
ajfa-10372	361	4	keuangan	keuangan	PROPN
ajfa-10372	361	5	,	,	PUNCT
ajfa-10372	361	6	10	10	NUM
ajfa-10372	361	7	,	,	PUNCT
ajfa-10372	361	8	97	97	NUM
ajfa-10372	361	9	-	-	SYM
ajfa-10372	361	10	108	108	NUM
ajfa-10372	361	11	.	.	PUNCT
ajfa-10372	362	1	husain	husain	PROPN
ajfa-10372	362	2	.	.	PROPN
ajfa-10372	362	3	,	,	PUNCT
ajfa-10372	362	4	saiful	saiful	PROPN
ajfa-10372	362	5	.	.	PROPN
ajfa-10372	362	6	,	,	PUNCT
ajfa-10372	362	7	abdullah	abdullah	PROPN
ajfa-10372	362	8	.	.	PROPN
ajfa-10372	362	9	,	,	PUNCT
ajfa-10372	362	10	&	&	CCONJ
ajfa-10372	362	11	aisyah	aisyah	PROPN
ajfa-10372	362	12	,	,	PUNCT
ajfa-10372	362	13	siti	siti	PROPN
ajfa-10372	362	14	.	.	PUNCT
ajfa-10372	363	1	(	(	PUNCT
ajfa-10372	363	2	2013	2013	NUM
ajfa-10372	363	3	)	)	PUNCT
ajfa-10372	363	4	.	.	PUNCT
ajfa-10372	364	1	model	model	PROPN
ajfa-10372	364	2	manajemen	manajemen	PROPN
ajfa-10372	364	3	risiko	risiko	PROPN
ajfa-10372	364	4	perusahaan	perusahaan	PROPN
ajfa-10372	364	5	(	(	PUNCT
ajfa-10372	364	6	enterprise	enterprise	NOUN
ajfa-10372	364	7	risk	risk	NOUN
ajfa-10372	364	8	management	management	NOUN
ajfa-10372	364	9	)	)	PUNCT
ajfa-10372	364	10	di	di	PROPN
ajfa-10372	364	11	indonesia	indonesia	PROPN
ajfa-10372	364	12	.	.	PUNCT
ajfa-10372	365	1	research	research	NOUN
ajfa-10372	365	2	report	report	PROPN
ajfa-10372	365	3	,	,	PUNCT
ajfa-10372	365	4	universitas	universita	NOUN
ajfa-10372	365	5	bengkulu	bengkulu	VERB
ajfa-10372	365	6	.	.	PUNCT
ajfa-10372	366	1	jones	jones	PROPN
ajfa-10372	366	2	,	,	PUNCT
ajfa-10372	366	3	j.j	j.j	PROPN
ajfa-10372	366	4	.	.	PROPN
ajfa-10372	366	5	(	(	PUNCT
ajfa-10372	366	6	1991	1991	NUM
ajfa-10372	366	7	)	)	PUNCT
ajfa-10372	366	8	.	.	PUNCT
ajfa-10372	367	1	earnings	earning	NOUN
ajfa-10372	367	2	management	management	NOUN
ajfa-10372	367	3	during	during	ADP
ajfa-10372	367	4	import	import	NOUN
ajfa-10372	367	5	relief	relief	NOUN
ajfa-10372	367	6	investigation	investigation	NOUN
ajfa-10372	367	7	.	.	PUNCT
ajfa-10372	368	1	journal	journal	NOUN
ajfa-10372	368	2	of	of	ADP
ajfa-10372	368	3	accounting	accounting	NOUN
ajfa-10372	368	4	research	research	NOUN
ajfa-10372	368	5	,	,	PUNCT
ajfa-10372	368	6	29	29	NUM
ajfa-10372	368	7	,	,	PUNCT
ajfa-10372	368	8	193	193	NUM
ajfa-10372	368	9	-	-	SYM
ajfa-10372	368	10	228	228	NUM
ajfa-10372	368	11	.	.	PUNCT
ajfa-10372	369	1	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	NOUN
ajfa-10372	369	2	kiymaz	kiymaz	NOUN
ajfa-10372	369	3	,	,	PUNCT
ajfa-10372	369	4	h.	h.	PROPN
ajfa-10372	369	5	(	(	PUNCT
ajfa-10372	369	6	2006	2006	NUM
ajfa-10372	369	7	)	)	PUNCT
ajfa-10372	369	8	.	.	PUNCT
ajfa-10372	370	1	the	the	DET
ajfa-10372	370	2	impact	impact	NOUN
ajfa-10372	370	3	of	of	ADP
ajfa-10372	370	4	announced	announce	VERB
ajfa-10372	370	5	motives	motive	NOUN
ajfa-10372	370	6	,	,	PUNCT
ajfa-10372	370	7	financial	financial	ADJ
ajfa-10372	370	8	distress	distress	NOUN
ajfa-10372	370	9	,	,	PUNCT
ajfa-10372	370	10	and	and	CCONJ
ajfa-10372	370	11	industry	industry	NOUN
ajfa-10372	370	12	affiliation	affiliation	NOUN
ajfa-10372	370	13	on	on	ADP
ajfa-10372	370	14	shareholders	shareholder	NOUN
ajfa-10372	370	15	'	'	PART
ajfa-10372	370	16	wealth	wealth	NOUN
ajfa-10372	370	17	:	:	PUNCT
ajfa-10372	370	18	evidence	evidence	NOUN
ajfa-10372	370	19	from	from	ADP
ajfa-10372	370	20	large	large	ADJ
ajfa-10372	370	21	sell	sell	NOUN
ajfa-10372	370	22	-	-	PUNCT
ajfa-10372	370	23	offs	off	NOUN
ajfa-10372	370	24	.	.	PUNCT
ajfa-10372	371	1	quarterly	quarterly	ADJ
ajfa-10372	371	2	journal	journal	NOUN
ajfa-10372	371	3	of	of	ADP
ajfa-10372	371	4	asian	asian	ADJ
ajfa-10372	371	5	journal	journal	PROPN
ajfa-10372	371	6	of	of	ADP
ajfa-10372	371	7	finance	finance	PROPN
ajfa-10372	371	8	&	&	CCONJ
ajfa-10372	371	9	accounting	accounting	PROPN
ajfa-10372	371	10	issn	issn	PROPN
ajfa-10372	371	11	1946	1946	NUM
ajfa-10372	371	12	-	-	PUNCT
ajfa-10372	371	13	052x	052x	PROPN
ajfa-10372	371	14	2017	2017	NUM
ajfa-10372	371	15	,	,	PUNCT
ajfa-10372	371	16	vol	vol	NOUN
ajfa-10372	371	17	.	.	NOUN
ajfa-10372	371	18	9	9	NUM
ajfa-10372	371	19	,	,	PUNCT
ajfa-10372	371	20	no	no	INTJ
ajfa-10372	371	21	.	.	NOUN
ajfa-10372	371	22	1	1	NUM
ajfa-10372	371	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10372	371	24	52	52	NUM
ajfa-10372	371	25	business	business	NOUN
ajfa-10372	371	26	and	and	CCONJ
ajfa-10372	371	27	economics	economic	NOUN
ajfa-10372	371	28	,	,	PUNCT
ajfa-10372	371	29	45	45	NUM
ajfa-10372	371	30	,	,	PUNCT
ajfa-10372	371	31	69	69	NUM
ajfa-10372	371	32	-	-	SYM
ajfa-10372	371	33	89	89	NUM
ajfa-10372	371	34	.	.	PUNCT
ajfa-10372	372	1	kurawa	kurawa	PROPN
ajfa-10372	372	2	,	,	PUNCT
ajfa-10372	372	3	j.m	j.m	PROPN
ajfa-10372	372	4	.	.	PROPN
ajfa-10372	372	5	,	,	PUNCT
ajfa-10372	372	6	&	&	CCONJ
ajfa-10372	372	7	garba	garba	PROPN
ajfa-10372	372	8	,	,	PUNCT
ajfa-10372	372	9	s.	s.	PROPN
ajfa-10372	372	10	(	(	PUNCT
ajfa-10372	372	11	2014	2014	NUM
ajfa-10372	372	12	)	)	PUNCT
ajfa-10372	372	13	.	.	PUNCT
ajfa-10372	373	1	an	an	DET
ajfa-10372	373	2	evaluation	evaluation	NOUN
ajfa-10372	373	3	of	of	ADP
ajfa-10372	373	4	the	the	DET
ajfa-10372	373	5	effect	effect	NOUN
ajfa-10372	373	6	of	of	ADP
ajfa-10372	373	7	credit	credit	NOUN
ajfa-10372	373	8	risk	risk	NOUN
ajfa-10372	373	9	management	management	NOUN
ajfa-10372	373	10	(	(	PUNCT
ajfa-10372	373	11	crm	crm	NOUN
ajfa-10372	373	12	)	)	PUNCT
ajfa-10372	373	13	on	on	ADP
ajfa-10372	373	14	the	the	DET
ajfa-10372	373	15	profitability	profitability	NOUN
ajfa-10372	373	16	of	of	ADP
ajfa-10372	373	17	nigerian	nigerian	ADJ
ajfa-10372	373	18	banks	bank	NOUN
ajfa-10372	373	19	,	,	PUNCT
ajfa-10372	373	20	journal	journal	NOUN
ajfa-10372	373	21	of	of	ADP
ajfa-10372	373	22	modern	modern	ADJ
ajfa-10372	373	23	accounting	accounting	NOUN
ajfa-10372	373	24	and	and	CCONJ
ajfa-10372	373	25	auditing	auditing	NOUN
ajfa-10372	373	26	,	,	PUNCT
ajfa-10372	373	27	10	10	NUM
ajfa-10372	373	28	,	,	PUNCT
ajfa-10372	373	29	104	104	NUM
ajfa-10372	373	30	-	-	SYM
ajfa-10372	373	31	115	115	NUM
ajfa-10372	373	32	.	.	PUNCT
ajfa-10372	374	1	lam	lam	PROPN
ajfa-10372	374	2	,	,	PUNCT
ajfa-10372	374	3	j.	j.	PROPN
ajfa-10372	374	4	(	(	PUNCT
ajfa-10372	374	5	2001	2001	NUM
ajfa-10372	374	6	)	)	PUNCT
ajfa-10372	374	7	.	.	PUNCT
ajfa-10372	375	1	the	the	DET
ajfa-10372	375	2	cro	cro	NOUN
ajfa-10372	375	3	is	be	AUX
ajfa-10372	375	4	here	here	ADV
ajfa-10372	375	5	to	to	PART
ajfa-10372	375	6	stay	stay	VERB
ajfa-10372	375	7	.	.	PUNCT
ajfa-10372	376	1	risk	risk	NOUN
ajfa-10372	376	2	management	management	NOUN
ajfa-10372	376	3	,	,	PUNCT
ajfa-10372	376	4	48	48	NUM
ajfa-10372	376	5	,	,	PUNCT
ajfa-10372	376	6	16	16	NUM
ajfa-10372	376	7	-	-	SYM
ajfa-10372	376	8	22	22	NUM
ajfa-10372	376	9	.	.	PUNCT
ajfa-10372	377	1	lawrence	lawrence	PROPN
ajfa-10372	377	2	,	,	PUNCT
ajfa-10372	377	3	p.r	p.r	PROPN
ajfa-10372	377	4	.	.	PROPN
ajfa-10372	377	5	,	,	PUNCT
ajfa-10372	377	6	&	&	CCONJ
ajfa-10372	377	7	lorsch	lorsch	PROPN
ajfa-10372	377	8	,	,	PUNCT
ajfa-10372	377	9	j.w	j.w	PROPN
ajfa-10372	377	10	.	.	PROPN
ajfa-10372	378	1	(	(	PUNCT
ajfa-10372	378	2	1967	1967	NUM
ajfa-10372	378	3	)	)	PUNCT
ajfa-10372	378	4	.	.	PUNCT
ajfa-10372	379	1	organization	organization	NOUN
ajfa-10372	379	2	and	and	CCONJ
ajfa-10372	379	3	environment	environment	NOUN
ajfa-10372	379	4	:	:	PUNCT
ajfa-10372	379	5	managing	manage	VERB
ajfa-10372	379	6	differentiation	differentiation	NOUN
ajfa-10372	379	7	and	and	CCONJ
ajfa-10372	379	8	integration	integration	NOUN
ajfa-10372	379	9	boston	boston	PROPN
ajfa-10372	379	10	,	,	PUNCT
ajfa-10372	379	11	ma	ma	PROPN
ajfa-10372	379	12	,	,	PUNCT
ajfa-10372	379	13	harvard	harvard	PROPN
ajfa-10372	379	14	university	university	PROPN
ajfa-10372	379	15	press	press	NOUN
ajfa-10372	379	16	.	.	PUNCT
ajfa-10372	380	1	lesmana	lesmana	PROPN
ajfa-10372	380	2	,	,	PUNCT
ajfa-10372	380	3	iwan	iwan	PROPN
ajfa-10372	380	4	,	,	PUNCT
ajfa-10372	380	5	(	(	PUNCT
ajfa-10372	380	6	2006	2006	NUM
ajfa-10372	380	7	)	)	PUNCT
ajfa-10372	380	8	,	,	PUNCT
ajfa-10372	380	9	model	model	NOUN
ajfa-10372	380	10	manajemen	manajemen	PROPN
ajfa-10372	380	11	risiko	risiko	PROPN
ajfa-10372	380	12	kredit	kredit	PROPN
ajfa-10372	380	13	komersial/	komersial/	PROPN
ajfa-10372	380	14	korporasi	korporasi	PROPN
ajfa-10372	380	15	jangka	jangka	PROPN
ajfa-10372	380	16	pendek	pendek	PROPN
ajfa-10372	380	17	bank	bank	PROPN
ajfa-10372	380	18	umum	umum	PROPN
ajfa-10372	380	19	swasta	swasta	PROPN
ajfa-10372	380	20	nasional	nasional	ADJ
ajfa-10372	380	21	,	,	PUNCT
ajfa-10372	380	22	doctoral	doctoral	ADJ
ajfa-10372	380	23	thesis	thesis	NOUN
ajfa-10372	380	24	,	,	PUNCT
ajfa-10372	380	25	universitas	universita	NOUN
ajfa-10372	380	26	gunadarma	gunadarma	NOUN
ajfa-10372	380	27	.	.	PUNCT
ajfa-10372	381	1	merchant	merchant	NOUN
ajfa-10372	381	2	,	,	PUNCT
ajfa-10372	381	3	ka	ka	PROPN
ajfa-10372	381	4	.	.	PROPN
ajfa-10372	382	1	(	(	PUNCT
ajfa-10372	382	2	1981	1981	NUM
ajfa-10372	382	3	)	)	PUNCT
ajfa-10372	382	4	.	.	PUNCT
ajfa-10372	383	1	the	the	DET
ajfa-10372	383	2	design	design	NOUN
ajfa-10372	383	3	of	of	ADP
ajfa-10372	383	4	corporate	corporate	ADJ
ajfa-10372	383	5	budgeting	budgeting	NOUN
ajfa-10372	383	6	system	system	NOUN
ajfa-10372	383	7	:	:	PUNCT
ajfa-10372	383	8	influences	influence	NOUN
ajfa-10372	383	9	on	on	ADP
ajfa-10372	383	10	managerial	managerial	ADJ
ajfa-10372	383	11	behaviour	behaviour	NOUN
ajfa-10372	383	12	and	and	CCONJ
ajfa-10372	383	13	performances	performance	NOUN
ajfa-10372	383	14	.	.	PUNCT
ajfa-10372	384	1	the	the	DET
ajfa-10372	384	2	accounting	accounting	NOUN
ajfa-10372	384	3	review	review	NOUN
ajfa-10372	384	4	,	,	PUNCT
ajfa-10372	384	5	813	813	NUM
ajfa-10372	384	6	-	-	SYM
ajfa-10372	384	7	829	829	NUM
ajfa-10372	384	8	.	.	PUNCT
ajfa-10372	385	1	meulbroek	meulbroek	PROPN
ajfa-10372	385	2	,	,	PUNCT
ajfa-10372	385	3	l.k	l.k	PROPN
ajfa-10372	385	4	.	.	PROPN
ajfa-10372	385	5	(	(	PUNCT
ajfa-10372	385	6	2002	2002	NUM
ajfa-10372	385	7	)	)	PUNCT
ajfa-10372	385	8	.	.	PUNCT
ajfa-10372	386	1	integrated	integrate	VERB
ajfa-10372	386	2	risk	risk	NOUN
ajfa-10372	386	3	management	management	NOUN
ajfa-10372	386	4	for	for	ADP
ajfa-10372	386	5	the	the	DET
ajfa-10372	386	6	firm	firm	NOUN
ajfa-10372	386	7	:	:	PUNCT
ajfa-10372	386	8	a	a	DET
ajfa-10372	386	9	senior	senior	ADJ
ajfa-10372	386	10	manager	manager	NOUN
ajfa-10372	386	11	’s	’s	PART
ajfa-10372	386	12	guide	guide	NOUN
ajfa-10372	386	13	.	.	PUNCT
ajfa-10372	387	1	(	(	PUNCT
ajfa-10372	387	2	online	online	ADV
ajfa-10372	387	3	)	)	PUNCT
ajfa-10372	387	4	(	(	PUNCT
ajfa-10372	387	5	accesed	accese	VERB
ajfa-10372	387	6	on	on	ADP
ajfa-10372	387	7	february	february	PROPN
ajfa-10372	387	8	9th	9th	NOUN
ajfa-10372	387	9	,	,	PUNCT
ajfa-10372	387	10	2013	2013	NUM
ajfa-10372	387	11	)	)	PUNCT
ajfa-10372	387	12	.	.	PUNCT
ajfa-10372	388	1	https://doi.org/10.2139/ssrn.301331	https://doi.org/10.2139/ssrn.301331	PROPN
ajfa-10372	388	2	miccolis	miccolis	PROPN
ajfa-10372	388	3	,	,	PUNCT
ajfa-10372	388	4	j.	j.	PROPN
ajfa-10372	388	5	,	,	PUNCT
ajfa-10372	388	6	&	&	CCONJ
ajfa-10372	388	7	shah	shah	PROPN
ajfa-10372	388	8	,	,	PUNCT
ajfa-10372	388	9	s.	s.	PROPN
ajfa-10372	388	10	(	(	PUNCT
ajfa-10372	388	11	2000	2000	NUM
ajfa-10372	388	12	)	)	PUNCT
ajfa-10372	388	13	.	.	PUNCT
ajfa-10372	389	1	enterprise	enterprise	NOUN
ajfa-10372	389	2	risk	risk	NOUN
ajfa-10372	389	3	management	management	NOUN
ajfa-10372	389	4	:	:	PUNCT
ajfa-10372	389	5	an	an	DET
ajfa-10372	389	6	analytic	analytic	ADJ
ajfa-10372	389	7	approach	approach	NOUN
ajfa-10372	389	8	.	.	PUNCT
ajfa-10372	390	1	tillinghast	tillinghast	ADJ
ajfa-10372	390	2	-	-	PUNCT
ajfa-10372	390	3	towers	tower	NOUN
ajfa-10372	390	4	perri	perri	NOUN
ajfa-10372	390	5	miccolis	miccolis	PROPN
ajfa-10372	390	6	,	,	PUNCT
ajfa-10372	390	7	j.	j.	PROPN
ajfa-10372	390	8	,	,	PUNCT
ajfa-10372	390	9	&	&	CCONJ
ajfa-10372	390	10	shah	shah	PROPN
ajfa-10372	390	11	,	,	PUNCT
ajfa-10372	390	12	s.	s.	PROPN
ajfa-10372	390	13	(	(	PUNCT
ajfa-10372	390	14	2001	2001	NUM
ajfa-10372	390	15	)	)	PUNCT
ajfa-10372	390	16	.	.	PUNCT
ajfa-10372	391	1	risk	risk	NOUN
ajfa-10372	391	2	value	value	NOUN
ajfa-10372	391	3	insights	insight	NOUN
ajfa-10372	391	4	:	:	PUNCT
ajfa-10372	391	5	creating	create	VERB
ajfa-10372	391	6	value	value	NOUN
ajfa-10372	391	7	through	through	ADP
ajfa-10372	391	8	enterprise	enterprise	NOUN
ajfa-10372	391	9	risk	risk	NOUN
ajfa-10372	391	10	management	management	NOUN
ajfa-10372	391	11	-	-	PUNCT
ajfa-10372	391	12	a	a	DET
ajfa-10372	391	13	practical	practical	ADJ
ajfa-10372	391	14	approach	approach	NOUN
ajfa-10372	391	15	for	for	ADP
ajfa-10372	391	16	the	the	DET
ajfa-10372	391	17	insurance	insurance	NOUN
ajfa-10372	391	18	industry	industry	NOUN
ajfa-10372	391	19	.	.	PUNCT
ajfa-10372	392	1	tillinghast	tillinghast	ADJ
ajfa-10372	392	2	-	-	PUNCT
ajfa-10372	392	3	towersperrin	towersperrin	NOUN
ajfa-10372	392	4	monograph	monograph	NOUN
ajfa-10372	392	5	ogboi	ogboi	PROPN
ajfa-10372	392	6	,	,	PUNCT
ajfa-10372	392	7	ch	ch	NOUN
ajfa-10372	392	8	.	.	PROPN
ajfa-10372	392	9	,	,	PUNCT
ajfa-10372	392	10	&	&	CCONJ
ajfa-10372	392	11	unuafe	unuafe	ADJ
ajfa-10372	392	12	,	,	PUNCT
ajfa-10372	392	13	o.k	o.k	PROPN
ajfa-10372	392	14	.	.	PROPN
ajfa-10372	392	15	(	(	PUNCT
ajfa-10372	392	16	2013	2013	NUM
ajfa-10372	392	17	)	)	PUNCT
ajfa-10372	392	18	.	.	PUNCT
ajfa-10372	393	1	impact	impact	NOUN
ajfa-10372	393	2	of	of	ADP
ajfa-10372	393	3	credit	credit	NOUN
ajfa-10372	393	4	risk	risk	NOUN
ajfa-10372	393	5	management	management	NOUN
ajfa-10372	393	6	and	and	CCONJ
ajfa-10372	393	7	capital	capital	NOUN
ajfa-10372	393	8	adequacy	adequacy	NOUN
ajfa-10372	393	9	on	on	ADP
ajfa-10372	393	10	the	the	DET
ajfa-10372	393	11	financial	financial	ADJ
ajfa-10372	393	12	performance	performance	NOUN
ajfa-10372	393	13	of	of	ADP
ajfa-10372	393	14	commercial	commercial	ADJ
ajfa-10372	393	15	banks	bank	NOUN
ajfa-10372	393	16	in	in	ADP
ajfa-10372	393	17	nigeria	nigeria	PROPN
ajfa-10372	393	18	,	,	PUNCT
ajfa-10372	393	19	journal	journal	NOUN
ajfa-10372	393	20	of	of	ADP
ajfa-10372	393	21	emerging	emerge	VERB
ajfa-10372	393	22	issues	issue	NOUN
ajfa-10372	393	23	in	in	ADP
ajfa-10372	393	24	economics	economic	NOUN
ajfa-10372	393	25	,	,	PUNCT
ajfa-10372	393	26	finance	finance	NOUN
ajfa-10372	393	27	and	and	CCONJ
ajfa-10372	393	28	banking	banking	NOUN
ajfa-10372	393	29	,	,	PUNCT
ajfa-10372	393	30	2	2	NUM
ajfa-10372	393	31	,	,	PUNCT
ajfa-10372	393	32	703	703	NUM
ajfa-10372	393	33	-	-	SYM
ajfa-10372	393	34	717	717	NUM
ajfa-10372	393	35	.	.	PUNCT
ajfa-10372	394	1	o'keefe	o'keefe	PROPN
ajfa-10372	394	2	,	,	PUNCT
ajfa-10372	394	3	t.b	t.b	PROPN
ajfa-10372	394	4	.	.	PROPN
ajfa-10372	394	5	,	,	PUNCT
ajfa-10372	394	6	king	king	PROPN
ajfa-10372	394	7	,	,	PUNCT
ajfa-10372	394	8	r.d	r.d	PROPN
ajfa-10372	394	9	.	.	PROPN
ajfa-10372	394	10	,	,	PUNCT
ajfa-10372	394	11	&	&	CCONJ
ajfa-10372	394	12	dan	dan	PROPN
ajfa-10372	394	13	gaver	gaver	PROPN
ajfa-10372	394	14	,	,	PUNCT
ajfa-10372	394	15	k.m	k.m	PROPN
ajfa-10372	394	16	.	.	PROPN
ajfa-10372	394	17	(	(	PUNCT
ajfa-10372	394	18	1994	1994	NUM
ajfa-10372	394	19	)	)	PUNCT
ajfa-10372	394	20	.	.	PUNCT
ajfa-10372	395	1	audit	audit	NOUN
ajfa-10372	395	2	fees	fee	NOUN
ajfa-10372	395	3	,	,	PUNCT
ajfa-10372	395	4	industry	industry	NOUN
ajfa-10372	395	5	specialization	specialization	NOUN
ajfa-10372	395	6	,	,	PUNCT
ajfa-10372	395	7	and	and	CCONJ
ajfa-10372	395	8	compliance	compliance	NOUN
ajfa-10372	395	9	with	with	ADP
ajfa-10372	395	10	gaas	gaas	NOUN
ajfa-10372	395	11	reporting	reporting	NOUN
ajfa-10372	395	12	standards	standard	NOUN
ajfa-10372	395	13	.	.	PUNCT
ajfa-10372	396	1	journal	journal	NOUN
ajfa-10372	396	2	of	of	ADP
ajfa-10372	396	3	auditing	auditing	NOUN
ajfa-10372	396	4	,	,	PUNCT
ajfa-10372	396	5	13	13	NUM
ajfa-10372	396	6	,	,	PUNCT
ajfa-10372	396	7	41	41	NUM
ajfa-10372	396	8	-	-	SYM
ajfa-10372	396	9	55	55	NUM
ajfa-10372	396	10	.	.	PUNCT
ajfa-10372	397	1	otley	otley	PROPN
ajfa-10372	397	2	d.	d.	PROPN
ajfa-10372	397	3	t.	t.	PROPN
ajfa-10372	397	4	(	(	PUNCT
ajfa-10372	397	5	1980	1980	NUM
ajfa-10372	397	6	)	)	PUNCT
ajfa-10372	397	7	.	.	PUNCT
ajfa-10372	398	1	the	the	DET
ajfa-10372	398	2	contingency	contingency	NOUN
ajfa-10372	398	3	theory	theory	NOUN
ajfa-10372	398	4	of	of	ADP
ajfa-10372	398	5	management	management	NOUN
ajfa-10372	398	6	accounting	accounting	NOUN
ajfa-10372	398	7	:	:	PUNCT
ajfa-10372	398	8	achievement	achievement	NOUN
ajfa-10372	398	9	and	and	CCONJ
ajfa-10372	398	10	prognosis	prognosis	NOUN
ajfa-10372	398	11	.	.	PUNCT
ajfa-10372	399	1	accounting	accounting	NOUN
ajfa-10372	399	2	,	,	PUNCT
ajfa-10372	399	3	organizational	organizational	ADJ
ajfa-10372	399	4	behaviour	behaviour	NOUN
ajfa-10372	399	5	heinemann	heinemann	PROPN
ajfa-10372	399	6	,	,	PUNCT
ajfa-10372	399	7	london	london	PROPN
ajfa-10372	399	8	.	.	PUNCT
ajfa-10372	400	1	https://doi.org/10.1016/0361-3682(80)90040-9	https://doi.org/10.1016/0361-3682(80)90040-9	PROPN
ajfa-10372	400	2	pagach	pagach	ADV
ajfa-10372	400	3	,	,	PUNCT
ajfa-10372	400	4	d.	d.	PROPN
ajfa-10372	400	5	,	,	PUNCT
ajfa-10372	400	6	&	&	CCONJ
ajfa-10372	400	7	warr	warr	PROPN
ajfa-10372	400	8	,	,	PUNCT
ajfa-10372	400	9	r.	r.	PROPN
ajfa-10372	400	10	(	(	PUNCT
ajfa-10372	400	11	2011).the	2011).the	DET
ajfa-10372	400	12	characteristics	characteristic	NOUN
ajfa-10372	400	13	of	of	ADP
ajfa-10372	400	14	firms	firm	NOUN
ajfa-10372	400	15	that	that	PRON
ajfa-10372	400	16	hire	hire	VERB
ajfa-10372	400	17	chief	chief	ADJ
ajfa-10372	400	18	risk	risk	NOUN
ajfa-10372	400	19	officers	officer	NOUN
ajfa-10372	400	20	.	.	PUNCT
ajfa-10372	401	1	journal	journal	NOUN
ajfa-10372	401	2	of	of	ADP
ajfa-10372	401	3	risk	risk	NOUN
ajfa-10372	401	4	and	and	CCONJ
ajfa-10372	401	5	insurance	insurance	NOUN
ajfa-10372	401	6	,	,	PUNCT
ajfa-10372	401	7	78	78	NUM
ajfa-10372	401	8	,	,	PUNCT
ajfa-10372	401	9	185	185	NUM
ajfa-10372	401	10	-	-	SYM
ajfa-10372	401	11	211	211	NUM
ajfa-10372	401	12	.	.	PUNCT
ajfa-10372	402	1	https://doi.org/10.1111/j.1539-6975.2010.01378.x	https://doi.org/10.1111/j.1539-6975.2010.01378.x	PROPN
ajfa-10372	402	2	pathan	pathan	PROPN
ajfa-10372	402	3	s.	s.	PROPN
ajfa-10372	402	4	(	(	PUNCT
ajfa-10372	402	5	2009	2009	NUM
ajfa-10372	402	6	)	)	PUNCT
ajfa-10372	402	7	.	.	PUNCT
ajfa-10372	403	1	strong	strong	ADJ
ajfa-10372	403	2	boards	board	NOUN
ajfa-10372	403	3	,	,	PUNCT
ajfa-10372	403	4	ceo	ceo	NOUN
ajfa-10372	403	5	power	power	NOUN
ajfa-10372	403	6	and	and	CCONJ
ajfa-10372	403	7	bank	bank	NOUN
ajfa-10372	403	8	risk	risk	NOUN
ajfa-10372	403	9	-	-	PUNCT
ajfa-10372	403	10	taking	taking	NOUN
ajfa-10372	403	11	,	,	PUNCT
ajfa-10372	403	12	journal	journal	NOUN
ajfa-10372	403	13	of	of	ADP
ajfa-10372	403	14	banking	banking	NOUN
ajfa-10372	403	15	and	and	CCONJ
ajfa-10372	403	16	finance	finance	NOUN
ajfa-10372	403	17	,	,	PUNCT
ajfa-10372	403	18	33	33	NUM
ajfa-10372	403	19	,	,	PUNCT
ajfa-10372	403	20	1340–1350	1340–1350	NUM
ajfa-10372	403	21	.	.	PUNCT
ajfa-10372	404	1	https://doi.org/10.1016/j.jbankfin.2009.02.001	https://doi.org/10.1016/j.jbankfin.2009.02.001	NOUN
ajfa-10372	404	2	poudel	poudel	PROPN
ajfa-10372	404	3	,	,	PUNCT
ajfa-10372	404	4	r.p	r.p	PROPN
ajfa-10372	404	5	.	.	PROPN
ajfa-10372	404	6	(	(	PUNCT
ajfa-10372	404	7	2012	2012	NUM
ajfa-10372	404	8	)	)	PUNCT
ajfa-10372	404	9	.	.	PUNCT
ajfa-10372	405	1	the	the	DET
ajfa-10372	405	2	impact	impact	NOUN
ajfa-10372	405	3	of	of	ADP
ajfa-10372	405	4	credit	credit	NOUN
ajfa-10372	405	5	risk	risk	NOUN
ajfa-10372	405	6	management	management	NOUN
ajfa-10372	405	7	on	on	ADP
ajfa-10372	405	8	financial	financial	ADJ
ajfa-10372	405	9	performance	performance	NOUN
ajfa-10372	405	10	of	of	ADP
ajfa-10372	405	11	commercial	commercial	ADJ
ajfa-10372	405	12	banks	bank	NOUN
ajfa-10372	405	13	in	in	ADP
ajfa-10372	405	14	nepal	nepal	ADJ
ajfa-10372	405	15	,	,	PUNCT
ajfa-10372	405	16	international	international	ADJ
ajfa-10372	405	17	journal	journal	NOUN
ajfa-10372	405	18	of	of	ADP
ajfa-10372	405	19	arts	art	NOUN
ajfa-10372	405	20	and	and	CCONJ
ajfa-10372	405	21	commerce	commerce	PROPN
ajfa-10372	405	22	,	,	PUNCT
ajfa-10372	405	23	1	1	NUM
ajfa-10372	405	24	,	,	PUNCT
ajfa-10372	405	25	9	9	NUM
ajfa-10372	405	26	-	-	SYM
ajfa-10372	405	27	15	15	NUM
ajfa-10372	405	28	.	.	PUNCT
ajfa-10372	405	29	available	available	ADJ
ajfa-10372	405	30	at	at	ADP
ajfa-10372	405	31	:	:	PUNCT
ajfa-10372	405	32	http://www.ijac.org.uk/images	http://www.ijac.org.uk/image	NOUN
ajfa-10372	405	33	.	.	PUNCT
ajfa-10372	406	1	rafika	rafika	PROPN
ajfa-10372	406	2	,	,	PUNCT
ajfa-10372	406	3	i.	i.	PROPN
ajfa-10372	406	4	(	(	PUNCT
ajfa-10372	406	5	2012	2012	NUM
ajfa-10372	406	6	)	)	PUNCT
ajfa-10372	406	7	.	.	PUNCT
ajfa-10372	407	1	pengaruh	pengaruh	VERB
ajfa-10372	407	2	good	good	ADJ
ajfa-10372	407	3	corporate	corporate	ADJ
ajfa-10372	407	4	governance	governance	NOUN
ajfa-10372	407	5	terhadap	terhadap	PROPN
ajfa-10372	407	6	nilai	nilai	PROPN
ajfa-10372	407	7	perusahaan	perusahaan	PROPN
ajfa-10372	407	8	dengan	dengan	PROPN
ajfa-10372	407	9	enterprise	enterprise	PROPN
ajfa-10372	407	10	risk	risk	NOUN
ajfa-10372	407	11	management	management	PROPN
ajfa-10372	407	12	sebagai	sebagai	PROPN
ajfa-10372	407	13	variabel	variabel	PROPN
ajfa-10372	407	14	intervening	intervene	VERB
ajfa-10372	407	15	.	.	PUNCT
ajfa-10372	408	1	undergraduate	undergraduate	ADJ
ajfa-10372	408	2	thesis	thesis	NOUN
ajfa-10372	408	3	of	of	ADP
ajfa-10372	408	4	faculty	faculty	NOUN
ajfa-10372	408	5	asian	asian	ADJ
ajfa-10372	408	6	journal	journal	NOUN
ajfa-10372	408	7	of	of	ADP
ajfa-10372	408	8	finance	finance	PROPN
ajfa-10372	408	9	&	&	CCONJ
ajfa-10372	408	10	accounting	accounting	PROPN
ajfa-10372	408	11	issn	issn	PROPN
ajfa-10372	408	12	1946	1946	NUM
ajfa-10372	408	13	-	-	PUNCT
ajfa-10372	408	14	052x	052x	PROPN
ajfa-10372	408	15	2017	2017	NUM
ajfa-10372	408	16	,	,	PUNCT
ajfa-10372	408	17	vol	vol	NOUN
ajfa-10372	408	18	.	.	NOUN
ajfa-10372	409	1	9	9	NUM
ajfa-10372	409	2	,	,	PUNCT
ajfa-10372	409	3	no	no	INTJ
ajfa-10372	409	4	.	.	NOUN
ajfa-10372	409	5	1	1	NUM
ajfa-10372	409	6	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-10372	409	7	53	53	NUM
ajfa-10372	409	8	economis	economi	NOUN
ajfa-10372	409	9	and	and	CCONJ
ajfa-10372	409	10	business	business	NOUN
ajfa-10372	409	11	,	,	PUNCT
ajfa-10372	409	12	bengkulu	bengkulu	VERB
ajfa-10372	409	13	university	university	NOUN
ajfa-10372	409	14	.	.	PUNCT
ajfa-10372	410	1	rachdi	rachdi	PROPN
ajfa-10372	410	2	,	,	PUNCT
ajfa-10372	410	3	h.	h.	PROPN
ajfa-10372	410	4	,	,	PUNCT
ajfa-10372	410	5	trabelsi	trabelsi	NOUN
ajfa-10372	410	6	,	,	PUNCT
ajfa-10372	410	7	m.	m.	NOUN
ajfa-10372	410	8	a.	a.	PROPN
ajfa-10372	410	9	,	,	PUNCT
ajfa-10372	410	10	&	&	CCONJ
ajfa-10372	410	11	trad	trad	PROPN
ajfa-10372	410	12	,	,	PUNCT
ajfa-10372	410	13	n.	n.	NOUN
ajfa-10372	410	14	(	(	PUNCT
ajfa-10372	410	15	2013	2013	NUM
ajfa-10372	410	16	)	)	PUNCT
ajfa-10372	410	17	.	.	PUNCT
ajfa-10372	411	1	banking	banking	NOUN
ajfa-10372	411	2	governance	governance	NOUN
ajfa-10372	411	3	and	and	CCONJ
ajfa-10372	411	4	risk	risk	NOUN
ajfa-10372	411	5	:	:	PUNCT
ajfa-10372	411	6	the	the	DET
ajfa-10372	411	7	case	case	NOUN
ajfa-10372	411	8	of	of	ADP
ajfa-10372	411	9	tunisian	tunisian	ADJ
ajfa-10372	411	10	conventional	conventional	ADJ
ajfa-10372	411	11	banks	bank	NOUN
ajfa-10372	411	12	.	.	PUNCT
ajfa-10372	412	1	review	review	NOUN
ajfa-10372	412	2	of	of	ADP
ajfa-10372	412	3	economic	economic	ADJ
ajfa-10372	412	4	perspective	perspective	NOUN
ajfa-10372	412	5	,	,	PUNCT
ajfa-10372	412	6	13	13	NUM
ajfa-10372	412	7	,	,	PUNCT
ajfa-10372	412	8	195	195	NUM
ajfa-10372	412	9	-	-	SYM
ajfa-10372	412	10	206	206	NUM
ajfa-10372	412	11	.	.	PUNCT
ajfa-10372	413	1	https://doi.org/10.2478/revecp-2013-0009	https://doi.org/10.2478/revecp-2013-0009	PROPN
ajfa-10372	413	2	ranjan	ranjan	PROPN
ajfa-10372	413	3	,	,	PUNCT
ajfa-10372	413	4	r	r	NOUN
ajfa-10372	413	5	and	and	CCONJ
ajfa-10372	413	6	dahl	dahl	PROPN
ajfa-10372	413	7	,	,	PUNCT
ajfa-10372	413	8	s.	s.	PROPN
ajfa-10372	413	9	d	d	PROPN
ajfa-10372	413	10	..	..	PUNCT
ajfa-10372	413	11	(2003	(2003	NUM
ajfa-10372	413	12	)	)	PUNCT
ajfa-10372	413	13	.	.	PUNCT
ajfa-10372	414	1	non	non	ADJ
ajfa-10372	414	2	-	-	ADJ
ajfa-10372	414	3	performing	perform	VERB
ajfa-10372	414	4	loan	loan	NOUN
ajfa-10372	414	5	and	and	CCONJ
ajfa-10372	414	6	terms	term	NOUN
ajfa-10372	414	7	of	of	ADP
ajfa-10372	414	8	credit	credit	NOUN
ajfa-10372	414	9	of	of	ADP
ajfa-10372	414	10	public	public	ADJ
ajfa-10372	414	11	sector	sector	NOUN
ajfa-10372	414	12	banks	bank	NOUN
ajfa-10372	414	13	in	in	ADP
ajfa-10372	414	14	india	india	PROPN
ajfa-10372	414	15	:	:	PUNCT
ajfa-10372	414	16	an	an	DET
ajfa-10372	414	17	emperical	emperical	ADJ
ajfa-10372	414	18	assessment	assessment	NOUN
ajfa-10372	414	19	.	.	PUNCT
ajfa-10372	415	1	reserve	reserve	PROPN
ajfa-10372	415	2	bank	bank	PROPN
ajfa-10372	415	3	of	of	ADP
ajfa-10372	415	4	india	india	PROPN
ajfa-10372	415	5	.	.	PUNCT
ajfa-10372	416	1	occasional	occasional	ADJ
ajfa-10372	416	2	papers	paper	NOUN
ajfa-10372	416	3	,	,	PUNCT
ajfa-10372	416	4	24	24	NUM
ajfa-10372	416	5	,	,	PUNCT
ajfa-10372	416	6	81	81	NUM
ajfa-10372	416	7	-	-	SYM
ajfa-10372	416	8	121	121	NUM
ajfa-10372	416	9	.	.	PUNCT
ajfa-10372	417	1	sujoko	sujoko	PROPN
ajfa-10372	417	2	,	,	PUNCT
ajfa-10372	417	3	&	&	CCONJ
ajfa-10372	417	4	soebiantoro	soebiantoro	PROPN
ajfa-10372	417	5	,	,	PUNCT
ajfa-10372	417	6	u.	u.	PROPN
ajfa-10372	417	7	(	(	PUNCT
ajfa-10372	417	8	2007	2007	NUM
ajfa-10372	417	9	)	)	PUNCT
ajfa-10372	417	10	.	.	PUNCT
ajfa-10372	418	1	pengaruh	pengaruh	NOUN
ajfa-10372	418	2	struktur	struktur	PROPN
ajfa-10372	418	3	kepemilikan	kepemilikan	PROPN
ajfa-10372	418	4	saham	saham	PROPN
ajfa-10372	418	5	,	,	PUNCT
ajfa-10372	418	6	leverage	leverage	NOUN
ajfa-10372	418	7	,	,	PUNCT
ajfa-10372	418	8	faktor	faktor	NOUN
ajfa-10372	418	9	intern	intern	NOUN
ajfa-10372	418	10	dan	dan	PROPN
ajfa-10372	418	11	faktor	faktor	PROPN
ajfa-10372	418	12	ekstern	ekstern	PROPN
ajfa-10372	418	13	terhadap	terhadap	PROPN
ajfa-10372	418	14	nilai	nilai	PROPN
ajfa-10372	418	15	perusahaan	perusahaan	PROPN
ajfa-10372	418	16	.	.	PROPN
ajfa-10372	419	1	jurnal	jurnal	PROPN
ajfa-10372	419	2	manajemen	manajemen	PROPN
ajfa-10372	419	3	dan	dan	PROPN
ajfa-10372	419	4	kewirausahaan	kewirausahaan	PROPN
ajfa-10372	419	5	,	,	PUNCT
ajfa-10372	419	6	9	9	NUM
ajfa-10372	419	7	,	,	PUNCT
ajfa-10372	419	8	47	47	NUM
ajfa-10372	419	9	-	-	SYM
ajfa-10372	419	10	67	67	NUM
ajfa-10372	419	11	.	.	PUNCT
ajfa-10372	420	1	tjahjadi	tjahjadi	PROPN
ajfa-10372	420	2	,	,	PUNCT
ajfa-10372	420	3	b.	b.	PROPN
ajfa-10372	420	4	(	(	PUNCT
ajfa-10372	420	5	2011	2011	NUM
ajfa-10372	420	6	)	)	PUNCT
ajfa-10372	420	7	.	.	PUNCT
ajfa-10372	421	1	hubungan	hubungan	PROPN
ajfa-10372	421	2	sistem	sistem	PROPN
ajfa-10372	421	3	manajemen	manajemen	PROPN
ajfa-10372	421	4	risiko	risiko	PROPN
ajfa-10372	421	5	dengan	dengan	PROPN
ajfa-10372	421	6	ketidakpastian	ketidakpastian	PROPN
ajfa-10372	421	7	lingkungan	lingkungan	VERB
ajfa-10372	421	8	dan	dan	PROPN
ajfa-10372	421	9	strategi	strategi	PROPN
ajfa-10372	421	10	serta	serta	PROPN
ajfa-10372	421	11	dampaknya	dampaknya	PROPN
ajfa-10372	421	12	terhadap	terhadap	PROPN
ajfa-10372	421	13	kinerja	kinerja	PROPN
ajfa-10372	421	14	organisasi	organisasi	PROPN
ajfa-10372	421	15	.	.	PUNCT
ajfa-10372	422	1	majalah	majalah	PROPN
ajfa-10372	422	2	ekonomi	ekonomi	PROPN
ajfa-10372	422	3	,	,	PUNCT
ajfa-10372	422	4	xxi	xxi	PROPN
ajfa-10372	422	5	,	,	PUNCT
ajfa-10372	422	6	22	22	NUM
ajfa-10372	422	7	-	-	SYM
ajfa-10372	422	8	40	40	NUM
ajfa-10372	422	9	.	.	PUNCT