id	sid	tid	token	lemma	pos
ajfa-11752	1	1	microsoft	microsoft	PROPN
ajfa-11752	1	2	word	word	NOUN
ajfa-11752	1	3	women	woman	NOUN
ajfa-11752	1	4	in	in	ADP
ajfa-11752	1	5	board	board	NOUN
ajfa-11752	1	6	-	-	PUNCT
ajfa-11752	1	7	writer2	writer2	VERB
ajfa-11752	1	8	-	-	ADJ
ajfa-11752	1	9	new	new	ADJ
ajfa-11752	1	10	asian	asian	ADJ
ajfa-11752	1	11	journal	journal	NOUN
ajfa-11752	1	12	of	of	ADP
ajfa-11752	1	13	finance	finance	PROPN
ajfa-11752	1	14	&	&	CCONJ
ajfa-11752	1	15	accounting	accounting	PROPN
ajfa-11752	1	16	issn	issn	PROPN
ajfa-11752	1	17	1946	1946	NUM
ajfa-11752	1	18	-	-	PUNCT
ajfa-11752	1	19	052x	052x	PROPN
ajfa-11752	1	20	2017	2017	NUM
ajfa-11752	1	21	,	,	PUNCT
ajfa-11752	1	22	vol	vol	NOUN
ajfa-11752	1	23	.	.	NOUN
ajfa-11752	1	24	9	9	NUM
ajfa-11752	1	25	,	,	PUNCT
ajfa-11752	1	26	no	no	NOUN
ajfa-11752	1	27	.	.	NOUN
ajfa-11752	1	28	2	2	NUM
ajfa-11752	1	29	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	1	30	48	48	NUM
ajfa-11752	1	31	women	woman	NOUN
ajfa-11752	1	32	in	in	ADP
ajfa-11752	1	33	board	board	NOUN
ajfa-11752	1	34	of	of	ADP
ajfa-11752	1	35	directors	director	NOUN
ajfa-11752	1	36	and	and	CCONJ
ajfa-11752	1	37	real	real	ADJ
ajfa-11752	1	38	earnings	earning	NOUN
ajfa-11752	1	39	management	management	NOUN
ajfa-11752	1	40	:	:	PUNCT
ajfa-11752	1	41	accretive	accretive	ADJ
ajfa-11752	1	42	share	share	NOUN
ajfa-11752	1	43	buyback	buyback	NOUN
ajfa-11752	1	44	in	in	ADP
ajfa-11752	1	45	malaysia	malaysia	PROPN
ajfa-11752	1	46	abdulsalam	abdulsalam	PROPN
ajfa-11752	1	47	saad	saad	PROPN
ajfa-11752	1	48	alquhaif	alquhaif	VERB
ajfa-11752	1	49	a	a	DET
ajfa-11752	1	50	phd	phd	NOUN
ajfa-11752	1	51	candidate	candidate	NOUN
ajfa-11752	1	52	,	,	PUNCT
ajfa-11752	1	53	college	college	NOUN
ajfa-11752	1	54	of	of	ADP
ajfa-11752	1	55	business	business	PROPN
ajfa-11752	1	56	tunku	tunku	PROPN
ajfa-11752	1	57	puteri	puteri	PROPN
ajfa-11752	1	58	intan	intan	PROPN
ajfa-11752	1	59	safinaz	safinaz	VERB
ajfa-11752	1	60	school	school	NOUN
ajfa-11752	1	61	of	of	ADP
ajfa-11752	1	62	accountancy	accountancy	NOUN
ajfa-11752	1	63	(	(	PUNCT
ajfa-11752	1	64	tissa	tissa	NOUN
ajfa-11752	1	65	)	)	PUNCT
ajfa-11752	1	66	universiti	universiti	PROPN
ajfa-11752	1	67	utara	utara	PROPN
ajfa-11752	1	68	malaysia	malaysia	PROPN
ajfa-11752	1	69	,	,	PUNCT
ajfa-11752	1	70	06010	06010	NUM
ajfa-11752	1	71	sintok	sintok	PROPN
ajfa-11752	1	72	,	,	PUNCT
ajfa-11752	1	73	kedah	kedah	PROPN
ajfa-11752	1	74	,	,	PUNCT
ajfa-11752	1	75	malaysia	malaysia	PROPN
ajfa-11752	1	76	b	b	PROPN
ajfa-11752	1	77	faculty	faculty	NOUN
ajfa-11752	1	78	of	of	ADP
ajfa-11752	1	79	business	business	NOUN
ajfa-11752	1	80	and	and	CCONJ
ajfa-11752	1	81	accounting	accounting	NOUN
ajfa-11752	1	82	,	,	PUNCT
ajfa-11752	1	83	ibb	ibb	PROPN
ajfa-11752	1	84	university	university	NOUN
ajfa-11752	1	85	tel	tel	NOUN
ajfa-11752	1	86	:	:	PUNCT
ajfa-11752	1	87	60	60	NUM
ajfa-11752	1	88	-	-	SYM
ajfa-11752	1	89	19	19	NUM
ajfa-11752	1	90	-	-	PUNCT
ajfa-11752	1	91	245	245	NUM
ajfa-11752	1	92	-	-	PUNCT
ajfa-11752	1	93	5907	5907	NUM
ajfa-11752	1	94	e	e	NOUN
ajfa-11752	1	95	-	-	NOUN
ajfa-11752	1	96	mail	mail	NOUN
ajfa-11752	1	97	:	:	PUNCT
ajfa-11752	1	98	alquhif20@gmail.com	alquhif20@gmail.com	X
ajfa-11752	1	99	rohaida	rohaida	PROPN
ajfa-11752	1	100	abdul	abdul	PROPN
ajfa-11752	1	101	latif	latif	PROPN
ajfa-11752	1	102	associated	associated	PROPN
ajfa-11752	1	103	professor	professor	PROPN
ajfa-11752	1	104	,	,	PUNCT
ajfa-11752	1	105	college	college	NOUN
ajfa-11752	1	106	of	of	ADP
ajfa-11752	1	107	business	business	NOUN
ajfa-11752	1	108	,	,	PUNCT
ajfa-11752	1	109	tunku	tunku	PROPN
ajfa-11752	1	110	puteri	puteri	PROPN
ajfa-11752	1	111	intan	intan	PROPN
ajfa-11752	1	112	safinaz	safinaz	VERB
ajfa-11752	1	113	school	school	NOUN
ajfa-11752	1	114	of	of	ADP
ajfa-11752	1	115	accountancy	accountancy	NOUN
ajfa-11752	1	116	(	(	PUNCT
ajfa-11752	1	117	tissa	tissa	NOUN
ajfa-11752	1	118	)	)	PUNCT
ajfa-11752	1	119	universiti	universiti	PROPN
ajfa-11752	1	120	utara	utara	PROPN
ajfa-11752	1	121	malaysia	malaysia	PROPN
ajfa-11752	1	122	,	,	PUNCT
ajfa-11752	1	123	06010	06010	NUM
ajfa-11752	1	124	sintok	sintok	PROPN
ajfa-11752	1	125	,	,	PUNCT
ajfa-11752	1	126	kedah	kedah	PROPN
ajfa-11752	1	127	,	,	PUNCT
ajfa-11752	1	128	malaysia	malaysia	PROPN
ajfa-11752	1	129	tel	tel	PROPN
ajfa-11752	1	130	:	:	PUNCT
ajfa-11752	1	131	60	60	NUM
ajfa-11752	1	132	-	-	SYM
ajfa-11752	1	133	4	4	NUM
ajfa-11752	1	134	-	-	NUM
ajfa-11752	1	135	928	928	NUM
ajfa-11752	1	136	-	-	PUNCT
ajfa-11752	1	137	7310	7310	NUM
ajfa-11752	1	138	e	e	NOUN
ajfa-11752	1	139	-	-	NOUN
ajfa-11752	1	140	mail	mail	NOUN
ajfa-11752	1	141	:	:	PUNCT
ajfa-11752	1	142	roaida@uum.edu.my	roaida@uum.edu.my	NOUN
ajfa-11752	1	143	sitraselvi	sitraselvi	PROPN
ajfa-11752	1	144	chandren	chandren	PROPN
ajfa-11752	1	145	senior	senior	ADJ
ajfa-11752	1	146	lecturer	lecturer	NOUN
ajfa-11752	1	147	,	,	PUNCT
ajfa-11752	1	148	college	college	NOUN
ajfa-11752	1	149	of	of	ADP
ajfa-11752	1	150	business	business	NOUN
ajfa-11752	1	151	,	,	PUNCT
ajfa-11752	1	152	tunku	tunku	PROPN
ajfa-11752	1	153	puteri	puteri	PROPN
ajfa-11752	1	154	intan	intan	PROPN
ajfa-11752	1	155	safinaz	safinaz	VERB
ajfa-11752	1	156	school	school	NOUN
ajfa-11752	1	157	of	of	ADP
ajfa-11752	1	158	accountancy	accountancy	NOUN
ajfa-11752	1	159	(	(	PUNCT
ajfa-11752	1	160	tissa	tissa	NOUN
ajfa-11752	1	161	)	)	PUNCT
ajfa-11752	1	162	universiti	universiti	PROPN
ajfa-11752	1	163	utara	utara	PROPN
ajfa-11752	1	164	malaysia	malaysia	PROPN
ajfa-11752	1	165	,	,	PUNCT
ajfa-11752	1	166	06010	06010	NUM
ajfa-11752	1	167	sintok	sintok	PROPN
ajfa-11752	1	168	,	,	PUNCT
ajfa-11752	1	169	kedah	kedah	PROPN
ajfa-11752	1	170	,	,	PUNCT
ajfa-11752	1	171	malaysia	malaysia	PROPN
ajfa-11752	1	172	tel	tel	PROPN
ajfa-11752	1	173	:	:	PUNCT
ajfa-11752	1	174	60	60	NUM
ajfa-11752	1	175	-	-	SYM
ajfa-11752	1	176	4	4	NUM
ajfa-11752	1	177	-	-	NUM
ajfa-11752	1	178	928	928	NUM
ajfa-11752	1	179	-	-	SYM
ajfa-11752	1	180	7328	7328	NUM
ajfa-11752	1	181	e	e	NOUN
ajfa-11752	1	182	-	-	NOUN
ajfa-11752	1	183	mail	mail	NOUN
ajfa-11752	1	184	:	:	PUNCT
ajfa-11752	1	185	sitraselvi@uum.edu.my	sitraselvi@uum.edu.my	PROPN
ajfa-11752	1	186	received	receive	VERB
ajfa-11752	1	187	:	:	PUNCT
ajfa-11752	1	188	july	july	PROPN
ajfa-11752	1	189	3	3	NUM
ajfa-11752	1	190	,	,	PUNCT
ajfa-11752	1	191	2017	2017	NUM
ajfa-11752	1	192	accepted	accept	VERB
ajfa-11752	1	193	:	:	PUNCT
ajfa-11752	1	194	august	august	PROPN
ajfa-11752	1	195	2	2	NUM
ajfa-11752	1	196	,	,	PUNCT
ajfa-11752	1	197	2017	2017	NUM
ajfa-11752	1	198	published	publish	VERB
ajfa-11752	1	199	:	:	PUNCT
ajfa-11752	1	200	december	december	PROPN
ajfa-11752	1	201	1	1	NUM
ajfa-11752	1	202	,	,	PUNCT
ajfa-11752	1	203	2017	2017	NUM
ajfa-11752	1	204	doi:10.5296	doi:10.5296	NOUN
ajfa-11752	1	205	/	/	SYM
ajfa-11752	1	206	ajfa.v9i2.11752	ajfa.v9i2.11752	NUM
ajfa-11752	1	207	url	url	PROPN
ajfa-11752	1	208	:	:	PUNCT
ajfa-11752	1	209	https://doi.org/10.5296/ajfa.v9i2.11752	https://doi.org/10.5296/ajfa.v9i2.11752	X
ajfa-11752	1	210	abstract	abstract	ADJ
ajfa-11752	1	211	gender	gender	NOUN
ajfa-11752	1	212	diversity	diversity	NOUN
ajfa-11752	1	213	of	of	ADP
ajfa-11752	1	214	boards	board	NOUN
ajfa-11752	1	215	and	and	CCONJ
ajfa-11752	1	216	reporting	reporting	NOUN
ajfa-11752	1	217	of	of	ADP
ajfa-11752	1	218	earnings	earning	NOUN
ajfa-11752	1	219	are	be	AUX
ajfa-11752	1	220	two	two	NUM
ajfa-11752	1	221	most	most	ADV
ajfa-11752	1	222	debated	debate	VERB
ajfa-11752	1	223	issues	issue	NOUN
ajfa-11752	1	224	in	in	ADP
ajfa-11752	1	225	the	the	DET
ajfa-11752	1	226	asian	asian	ADJ
ajfa-11752	1	227	journal	journal	NOUN
ajfa-11752	1	228	of	of	ADP
ajfa-11752	1	229	finance	finance	PROPN
ajfa-11752	1	230	&	&	CCONJ
ajfa-11752	1	231	accounting	accounting	PROPN
ajfa-11752	1	232	issn	issn	PROPN
ajfa-11752	1	233	1946	1946	NUM
ajfa-11752	1	234	-	-	PUNCT
ajfa-11752	1	235	052x	052x	PROPN
ajfa-11752	1	236	2017	2017	NUM
ajfa-11752	1	237	,	,	PUNCT
ajfa-11752	1	238	vol	vol	NOUN
ajfa-11752	1	239	.	.	NOUN
ajfa-11752	2	1	9	9	NUM
ajfa-11752	2	2	,	,	PUNCT
ajfa-11752	2	3	no	no	INTJ
ajfa-11752	2	4	.	.	NOUN
ajfa-11752	2	5	2	2	NUM
ajfa-11752	2	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	2	7	49	49	NUM
ajfa-11752	2	8	corporate	corporate	ADJ
ajfa-11752	2	9	world	world	NOUN
ajfa-11752	2	10	.	.	PUNCT
ajfa-11752	3	1	in	in	ADP
ajfa-11752	3	2	this	this	DET
ajfa-11752	3	3	context	context	NOUN
ajfa-11752	3	4	,	,	PUNCT
ajfa-11752	3	5	the	the	DET
ajfa-11752	3	6	paper	paper	NOUN
ajfa-11752	3	7	explores	explore	VERB
ajfa-11752	3	8	how	how	SCONJ
ajfa-11752	3	9	the	the	DET
ajfa-11752	3	10	presence	presence	NOUN
ajfa-11752	3	11	of	of	ADP
ajfa-11752	3	12	women	woman	NOUN
ajfa-11752	3	13	directors	director	NOUN
ajfa-11752	3	14	on	on	ADP
ajfa-11752	3	15	the	the	DET
ajfa-11752	3	16	corporate	corporate	ADJ
ajfa-11752	3	17	board	board	NOUN
ajfa-11752	3	18	influence	influence	NOUN
ajfa-11752	3	19	real	real	ADJ
ajfa-11752	3	20	earnings	earning	NOUN
ajfa-11752	3	21	management	management	NOUN
ajfa-11752	3	22	through	through	ADP
ajfa-11752	3	23	accretive	accretive	ADJ
ajfa-11752	3	24	buyback	buyback	NOUN
ajfa-11752	3	25	programs	program	NOUN
ajfa-11752	3	26	.	.	PUNCT
ajfa-11752	4	1	using	use	VERB
ajfa-11752	4	2	a	a	DET
ajfa-11752	4	3	sample	sample	NOUN
ajfa-11752	4	4	of	of	ADP
ajfa-11752	4	5	601	601	NUM
ajfa-11752	4	6	firms	firm	NOUN
ajfa-11752	4	7	’	’	PART
ajfa-11752	4	8	observations	observation	NOUN
ajfa-11752	4	9	that	that	PRON
ajfa-11752	4	10	engage	engage	VERB
ajfa-11752	4	11	in	in	ADP
ajfa-11752	4	12	accretive	accretive	ADJ
ajfa-11752	4	13	share	share	NOUN
ajfa-11752	4	14	buyback	buyback	NOUN
ajfa-11752	4	15	from	from	ADP
ajfa-11752	4	16	2010	2010	NUM
ajfa-11752	4	17	-	-	SYM
ajfa-11752	4	18	2015	2015	NUM
ajfa-11752	4	19	,	,	PUNCT
ajfa-11752	4	20	the	the	DET
ajfa-11752	4	21	findings	finding	NOUN
ajfa-11752	4	22	reveal	reveal	VERB
ajfa-11752	4	23	that	that	DET
ajfa-11752	4	24	existence	existence	NOUN
ajfa-11752	4	25	of	of	ADP
ajfa-11752	4	26	women	woman	NOUN
ajfa-11752	4	27	directors	director	NOUN
ajfa-11752	4	28	on	on	ADP
ajfa-11752	4	29	the	the	DET
ajfa-11752	4	30	board	board	NOUN
ajfa-11752	4	31	is	be	AUX
ajfa-11752	4	32	associated	associate	VERB
ajfa-11752	4	33	with	with	ADP
ajfa-11752	4	34	less	less	ADJ
ajfa-11752	4	35	engagement	engagement	NOUN
ajfa-11752	4	36	in	in	ADP
ajfa-11752	4	37	accretive	accretive	ADJ
ajfa-11752	4	38	share	share	NOUN
ajfa-11752	4	39	buyback	buyback	NOUN
ajfa-11752	4	40	activities	activity	NOUN
ajfa-11752	4	41	.	.	PUNCT
ajfa-11752	5	1	we	we	PRON
ajfa-11752	5	2	further	far	ADV
ajfa-11752	5	3	find	find	VERB
ajfa-11752	5	4	that	that	SCONJ
ajfa-11752	5	5	firms	firm	NOUN
ajfa-11752	5	6	with	with	ADP
ajfa-11752	5	7	a	a	DET
ajfa-11752	5	8	higher	high	ADJ
ajfa-11752	5	9	number	number	NOUN
ajfa-11752	5	10	of	of	ADP
ajfa-11752	5	11	independent	independent	ADJ
ajfa-11752	5	12	directors	director	NOUN
ajfa-11752	5	13	are	be	AUX
ajfa-11752	5	14	less	less	ADV
ajfa-11752	5	15	likely	likely	ADJ
ajfa-11752	5	16	to	to	PART
ajfa-11752	5	17	practice	practice	VERB
ajfa-11752	5	18	real	real	ADJ
ajfa-11752	5	19	earnings	earning	NOUN
ajfa-11752	5	20	management	management	NOUN
ajfa-11752	5	21	through	through	ADP
ajfa-11752	5	22	accretive	accretive	ADJ
ajfa-11752	5	23	buyback	buyback	NOUN
ajfa-11752	5	24	programs	program	NOUN
ajfa-11752	5	25	.	.	PUNCT
ajfa-11752	6	1	our	our	PRON
ajfa-11752	6	2	paper	paper	NOUN
ajfa-11752	6	3	contributes	contribute	VERB
ajfa-11752	6	4	to	to	ADP
ajfa-11752	6	5	the	the	DET
ajfa-11752	6	6	debate	debate	NOUN
ajfa-11752	6	7	on	on	ADP
ajfa-11752	6	8	gender	gender	NOUN
ajfa-11752	6	9	diversity	diversity	NOUN
ajfa-11752	6	10	on	on	ADP
ajfa-11752	6	11	boards	board	NOUN
ajfa-11752	6	12	and	and	CCONJ
ajfa-11752	6	13	its	its	PRON
ajfa-11752	6	14	influence	influence	NOUN
ajfa-11752	6	15	on	on	ADP
ajfa-11752	6	16	the	the	DET
ajfa-11752	6	17	utilisation	utilisation	NOUN
ajfa-11752	6	18	of	of	ADP
ajfa-11752	6	19	accretive	accretive	ADJ
ajfa-11752	6	20	buyback	buyback	NOUN
ajfa-11752	6	21	programs	program	NOUN
ajfa-11752	6	22	as	as	ADP
ajfa-11752	6	23	a	a	DET
ajfa-11752	6	24	tool	tool	NOUN
ajfa-11752	6	25	to	to	ADP
ajfa-11752	6	26	real	real	ADJ
ajfa-11752	6	27	earnings	earning	NOUN
ajfa-11752	6	28	management	management	NOUN
ajfa-11752	6	29	.	.	PUNCT
ajfa-11752	7	1	keywords	keyword	NOUN
ajfa-11752	7	2	:	:	PUNCT
ajfa-11752	7	3	women	woman	NOUN
ajfa-11752	7	4	directors	director	NOUN
ajfa-11752	7	5	,	,	PUNCT
ajfa-11752	7	6	board	board	NOUN
ajfa-11752	7	7	of	of	ADP
ajfa-11752	7	8	directors	director	NOUN
ajfa-11752	7	9	,	,	PUNCT
ajfa-11752	7	10	real	real	ADJ
ajfa-11752	7	11	earnings	earning	NOUN
ajfa-11752	7	12	management	management	NOUN
ajfa-11752	7	13	,	,	PUNCT
ajfa-11752	7	14	accretive	accretive	ADJ
ajfa-11752	7	15	share	share	NOUN
ajfa-11752	7	16	buyback	buyback	NOUN
ajfa-11752	7	17	,	,	PUNCT
ajfa-11752	7	18	malaysia	malaysia	PROPN
ajfa-11752	7	19	asian	asian	ADJ
ajfa-11752	7	20	journal	journal	PROPN
ajfa-11752	7	21	of	of	ADP
ajfa-11752	7	22	finance	finance	PROPN
ajfa-11752	7	23	&	&	CCONJ
ajfa-11752	7	24	accounting	accounting	PROPN
ajfa-11752	7	25	issn	issn	PROPN
ajfa-11752	7	26	1946	1946	NUM
ajfa-11752	7	27	-	-	PUNCT
ajfa-11752	7	28	052x	052x	PROPN
ajfa-11752	7	29	2017	2017	NUM
ajfa-11752	7	30	,	,	PUNCT
ajfa-11752	7	31	vol	vol	NOUN
ajfa-11752	7	32	.	.	NOUN
ajfa-11752	8	1	9	9	NUM
ajfa-11752	8	2	,	,	PUNCT
ajfa-11752	8	3	no	no	INTJ
ajfa-11752	8	4	.	.	NOUN
ajfa-11752	8	5	2	2	NUM
ajfa-11752	8	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	8	7	50	50	NUM
ajfa-11752	8	8	1	1	NUM
ajfa-11752	8	9	.	.	PUNCT
ajfa-11752	9	1	introduction	introduction	NOUN
ajfa-11752	9	2	in	in	ADP
ajfa-11752	9	3	the	the	DET
ajfa-11752	9	4	recent	recent	ADJ
ajfa-11752	9	5	decades	decade	NOUN
ajfa-11752	9	6	,	,	PUNCT
ajfa-11752	9	7	gender	gender	NOUN
ajfa-11752	9	8	diversity	diversity	NOUN
ajfa-11752	9	9	on	on	ADP
ajfa-11752	9	10	top	top	ADJ
ajfa-11752	9	11	corporate	corporate	ADJ
ajfa-11752	9	12	positions	position	NOUN
ajfa-11752	9	13	has	have	AUX
ajfa-11752	9	14	attracted	attract	VERB
ajfa-11752	9	15	rising	rise	VERB
ajfa-11752	9	16	attention	attention	NOUN
ajfa-11752	9	17	subsequently	subsequently	ADV
ajfa-11752	9	18	to	to	ADP
ajfa-11752	9	19	financial	financial	ADJ
ajfa-11752	9	20	scandals	scandal	NOUN
ajfa-11752	9	21	and	and	CCONJ
ajfa-11752	9	22	legislative	legislative	ADJ
ajfa-11752	9	23	reforms	reform	NOUN
ajfa-11752	9	24	.	.	PUNCT
ajfa-11752	10	1	since	since	SCONJ
ajfa-11752	10	2	researchers	researcher	NOUN
ajfa-11752	10	3	have	have	AUX
ajfa-11752	10	4	focused	focus	VERB
ajfa-11752	10	5	on	on	ADP
ajfa-11752	10	6	the	the	DET
ajfa-11752	10	7	pattern	pattern	NOUN
ajfa-11752	10	8	of	of	ADP
ajfa-11752	10	9	appointing	appoint	VERB
ajfa-11752	10	10	women	woman	NOUN
ajfa-11752	10	11	as	as	ADP
ajfa-11752	10	12	directors	director	NOUN
ajfa-11752	10	13	on	on	ADP
ajfa-11752	10	14	the	the	DET
ajfa-11752	10	15	board	board	NOUN
ajfa-11752	10	16	or	or	CCONJ
ajfa-11752	10	17	as	as	ADP
ajfa-11752	10	18	executives	executive	NOUN
ajfa-11752	10	19	,	,	PUNCT
ajfa-11752	10	20	researchers	researcher	NOUN
ajfa-11752	10	21	find	find	VERB
ajfa-11752	10	22	women	woman	NOUN
ajfa-11752	10	23	’s	’s	PART
ajfa-11752	10	24	participations	participation	NOUN
ajfa-11752	10	25	on	on	ADP
ajfa-11752	10	26	top	top	ADJ
ajfa-11752	10	27	management	management	NOUN
ajfa-11752	10	28	level	level	NOUN
ajfa-11752	10	29	varies	vary	VERB
ajfa-11752	10	30	across	across	ADP
ajfa-11752	10	31	countries	country	NOUN
ajfa-11752	10	32	.	.	PUNCT
ajfa-11752	11	1	existing	exist	VERB
ajfa-11752	11	2	literature	literature	NOUN
ajfa-11752	11	3	reveals	reveal	VERB
ajfa-11752	11	4	that	that	SCONJ
ajfa-11752	11	5	women	woman	NOUN
ajfa-11752	11	6	on	on	ADP
ajfa-11752	11	7	boardrooms	boardroom	NOUN
ajfa-11752	11	8	are	be	AUX
ajfa-11752	11	9	under	under	ADV
ajfa-11752	11	10	-	-	PUNCT
ajfa-11752	11	11	represented	represent	VERB
ajfa-11752	11	12	despite	despite	SCONJ
ajfa-11752	11	13	their	their	PRON
ajfa-11752	11	14	high	high	ADJ
ajfa-11752	11	15	participation	participation	NOUN
ajfa-11752	11	16	in	in	ADP
ajfa-11752	11	17	the	the	DET
ajfa-11752	11	18	workforce	workforce	NOUN
ajfa-11752	11	19	(	(	PUNCT
ajfa-11752	11	20	amran	amran	NOUN
ajfa-11752	11	21	et	et	PROPN
ajfa-11752	11	22	al	al	PROPN
ajfa-11752	11	23	.	.	PROPN
ajfa-11752	11	24	,	,	PUNCT
ajfa-11752	11	25	2014	2014	NUM
ajfa-11752	11	26	)	)	PUNCT
ajfa-11752	11	27	.	.	PUNCT
ajfa-11752	12	1	malaysian	malaysian	ADJ
ajfa-11752	12	2	authorities	authority	NOUN
ajfa-11752	12	3	in	in	ADP
ajfa-11752	12	4	2004	2004	NUM
ajfa-11752	12	5	have	have	AUX
ajfa-11752	12	6	required	require	VERB
ajfa-11752	12	7	the	the	DET
ajfa-11752	12	8	public	public	ADJ
ajfa-11752	12	9	-	-	PUNCT
ajfa-11752	12	10	sector	sector	NOUN
ajfa-11752	12	11	agencies	agency	NOUN
ajfa-11752	12	12	to	to	PART
ajfa-11752	12	13	increase	increase	VERB
ajfa-11752	12	14	the	the	DET
ajfa-11752	12	15	representation	representation	NOUN
ajfa-11752	12	16	of	of	ADP
ajfa-11752	12	17	women	woman	NOUN
ajfa-11752	12	18	on	on	ADP
ajfa-11752	12	19	decision	decision	NOUN
ajfa-11752	12	20	-	-	PUNCT
ajfa-11752	12	21	making	make	VERB
ajfa-11752	12	22	level	level	NOUN
ajfa-11752	12	23	to	to	PART
ajfa-11752	12	24	reach	reach	VERB
ajfa-11752	12	25	30	30	NUM
ajfa-11752	12	26	percent	percent	NOUN
ajfa-11752	12	27	.	.	PUNCT
ajfa-11752	13	1	subsequently	subsequently	ADV
ajfa-11752	13	2	,	,	PUNCT
ajfa-11752	13	3	the	the	DET
ajfa-11752	13	4	governance	governance	NOUN
ajfa-11752	13	5	in	in	ADP
ajfa-11752	13	6	2011	2011	NUM
ajfa-11752	13	7	protracted	protract	VERB
ajfa-11752	13	8	the	the	DET
ajfa-11752	13	9	policy	policy	NOUN
ajfa-11752	13	10	and	and	CCONJ
ajfa-11752	13	11	involve	involve	VERB
ajfa-11752	13	12	the	the	DET
ajfa-11752	13	13	private	private	ADJ
ajfa-11752	13	14	sector	sector	NOUN
ajfa-11752	13	15	in	in	ADP
ajfa-11752	13	16	the	the	DET
ajfa-11752	13	17	strategy	strategy	NOUN
ajfa-11752	13	18	of	of	ADP
ajfa-11752	13	19	represented	represent	VERB
ajfa-11752	13	20	-	-	PUNCT
ajfa-11752	13	21	women	woman	NOUN
ajfa-11752	13	22	to	to	PART
ajfa-11752	13	23	increase	increase	VERB
ajfa-11752	13	24	the	the	DET
ajfa-11752	13	25	existing	exist	VERB
ajfa-11752	13	26	of	of	ADP
ajfa-11752	13	27	women	woman	NOUN
ajfa-11752	13	28	on	on	ADP
ajfa-11752	13	29	the	the	DET
ajfa-11752	13	30	top	top	ADJ
ajfa-11752	13	31	management	management	NOUN
ajfa-11752	13	32	and	and	CCONJ
ajfa-11752	13	33	identify	identify	VERB
ajfa-11752	13	34	the	the	DET
ajfa-11752	13	35	year	year	NOUN
ajfa-11752	13	36	2016	2016	NUM
ajfa-11752	13	37	as	as	ADP
ajfa-11752	13	38	the	the	DET
ajfa-11752	13	39	date	date	NOUN
ajfa-11752	13	40	to	to	PART
ajfa-11752	13	41	match	match	VERB
ajfa-11752	13	42	the	the	DET
ajfa-11752	13	43	target	target	NOUN
ajfa-11752	13	44	30	30	NUM
ajfa-11752	13	45	percent	percent	NOUN
ajfa-11752	13	46	(	(	PUNCT
ajfa-11752	13	47	the	the	DET
ajfa-11752	13	48	star	star	NOUN
ajfa-11752	13	49	,	,	PUNCT
ajfa-11752	13	50	june	june	PROPN
ajfa-11752	13	51	27	27	NUM
ajfa-11752	13	52	,	,	PUNCT
ajfa-11752	13	53	2011	2011	NUM
ajfa-11752	13	54	)	)	PUNCT
ajfa-11752	13	55	.	.	PUNCT
ajfa-11752	14	1	deloitte	deloitte	PROPN
ajfa-11752	14	2	(	(	PUNCT
ajfa-11752	14	3	2015	2015	NUM
ajfa-11752	14	4	)	)	PUNCT
ajfa-11752	14	5	has	have	AUX
ajfa-11752	14	6	provided	provide	VERB
ajfa-11752	14	7	a	a	DET
ajfa-11752	14	8	professional	professional	ADJ
ajfa-11752	14	9	report	report	NOUN
ajfa-11752	14	10	for	for	ADP
ajfa-11752	14	11	gender	gender	NOUN
ajfa-11752	14	12	diversity	diversity	NOUN
ajfa-11752	14	13	on	on	ADP
ajfa-11752	14	14	board	board	NOUN
ajfa-11752	14	15	of	of	ADP
ajfa-11752	14	16	directors	director	NOUN
ajfa-11752	14	17	worldwide	worldwide	ADV
ajfa-11752	14	18	.	.	PUNCT
ajfa-11752	15	1	norway	norway	PROPN
ajfa-11752	15	2	and	and	CCONJ
ajfa-11752	15	3	france	france	PROPN
ajfa-11752	15	4	have	have	VERB
ajfa-11752	15	5	the	the	DET
ajfa-11752	15	6	highest	high	ADJ
ajfa-11752	15	7	women	woman	NOUN
ajfa-11752	15	8	representative	representative	NOUN
ajfa-11752	15	9	on	on	ADP
ajfa-11752	15	10	the	the	DET
ajfa-11752	15	11	board	board	NOUN
ajfa-11752	15	12	which	which	PRON
ajfa-11752	15	13	accounted	account	VERB
ajfa-11752	15	14	about	about	ADV
ajfa-11752	15	15	36.7	36.7	NUM
ajfa-11752	15	16	and	and	CCONJ
ajfa-11752	15	17	29.9	29.9	NUM
ajfa-11752	15	18	percent	percent	NOUN
ajfa-11752	15	19	respectively	respectively	ADV
ajfa-11752	15	20	.	.	PUNCT
ajfa-11752	16	1	japan	japan	PROPN
ajfa-11752	16	2	has	have	VERB
ajfa-11752	16	3	the	the	DET
ajfa-11752	16	4	lowest	low	ADJ
ajfa-11752	16	5	percentage	percentage	NOUN
ajfa-11752	16	6	of	of	ADP
ajfa-11752	16	7	women	woman	NOUN
ajfa-11752	16	8	held	hold	VERB
ajfa-11752	16	9	seats	seat	NOUN
ajfa-11752	16	10	on	on	ADP
ajfa-11752	16	11	board	board	NOUN
ajfa-11752	16	12	which	which	PRON
ajfa-11752	16	13	was	be	AUX
ajfa-11752	16	14	about	about	ADV
ajfa-11752	16	15	2.4	2.4	NUM
ajfa-11752	16	16	percent	percent	NOUN
ajfa-11752	16	17	.	.	PUNCT
ajfa-11752	17	1	regarding	regard	VERB
ajfa-11752	17	2	malaysia	malaysia	PROPN
ajfa-11752	17	3	,	,	PUNCT
ajfa-11752	17	4	deloitte	deloitte	PROPN
ajfa-11752	17	5	's	's	PART
ajfa-11752	17	6	report	report	NOUN
ajfa-11752	17	7	(	(	PUNCT
ajfa-11752	17	8	2015	2015	NUM
ajfa-11752	17	9	)	)	PUNCT
ajfa-11752	17	10	reveals	reveal	VERB
ajfa-11752	17	11	that	that	SCONJ
ajfa-11752	17	12	women	woman	NOUN
ajfa-11752	17	13	represented	represent	VERB
ajfa-11752	17	14	about	about	ADV
ajfa-11752	17	15	10.4	10.4	NUM
ajfa-11752	17	16	percent	percent	NOUN
ajfa-11752	17	17	of	of	ADP
ajfa-11752	17	18	board	board	NOUN
ajfa-11752	17	19	seats	seat	NOUN
ajfa-11752	17	20	,	,	PUNCT
ajfa-11752	17	21	which	which	PRON
ajfa-11752	17	22	is	be	AUX
ajfa-11752	17	23	slightly	slightly	ADV
ajfa-11752	17	24	less	less	ADJ
ajfa-11752	17	25	than	than	ADP
ajfa-11752	17	26	the	the	DET
ajfa-11752	17	27	average	average	NOUN
ajfa-11752	17	28	of	of	ADP
ajfa-11752	17	29	world	world	NOUN
ajfa-11752	17	30	rate	rate	NOUN
ajfa-11752	17	31	,	,	PUNCT
ajfa-11752	17	32	which	which	PRON
ajfa-11752	17	33	is	be	AUX
ajfa-11752	17	34	12	12	NUM
ajfa-11752	17	35	percent	percent	NOUN
ajfa-11752	17	36	.	.	PUNCT
ajfa-11752	18	1	recently	recently	ADV
ajfa-11752	18	2	,	,	PUNCT
ajfa-11752	18	3	in	in	ADP
ajfa-11752	18	4	april	april	PROPN
ajfa-11752	18	5	2016	2016	NUM
ajfa-11752	18	6	fmt	fmt	ADJ
ajfa-11752	18	7	state	state	NOUN
ajfa-11752	18	8	report	report	NOUN
ajfa-11752	18	9	on	on	ADP
ajfa-11752	18	10	women	woman	NOUN
ajfa-11752	18	11	participation	participation	NOUN
ajfa-11752	18	12	on	on	ADP
ajfa-11752	18	13	the	the	DET
ajfa-11752	18	14	boardrooms	boardroom	NOUN
ajfa-11752	18	15	,	,	PUNCT
ajfa-11752	18	16	which	which	PRON
ajfa-11752	18	17	reveals	reveal	VERB
ajfa-11752	18	18	that	that	SCONJ
ajfa-11752	18	19	the	the	DET
ajfa-11752	18	20	presence	presence	NOUN
ajfa-11752	18	21	of	of	ADP
ajfa-11752	18	22	women	woman	NOUN
ajfa-11752	18	23	in	in	ADP
ajfa-11752	18	24	top	top	ADJ
ajfa-11752	18	25	management	management	NOUN
ajfa-11752	18	26	increase	increase	NOUN
ajfa-11752	18	27	from	from	ADP
ajfa-11752	18	28	8.3	8.3	NUM
ajfa-11752	18	29	percent	percent	NOUN
ajfa-11752	18	30	to	to	ADP
ajfa-11752	18	31	12.5	12.5	NUM
ajfa-11752	18	32	percent	percent	NOUN
ajfa-11752	18	33	during	during	ADP
ajfa-11752	18	34	2014	2014	NUM
ajfa-11752	18	35	.	.	PUNCT
ajfa-11752	19	1	the	the	DET
ajfa-11752	19	2	report	report	NOUN
ajfa-11752	19	3	also	also	ADV
ajfa-11752	19	4	shows	show	VERB
ajfa-11752	19	5	that	that	SCONJ
ajfa-11752	19	6	malaysia	malaysia	PROPN
ajfa-11752	19	7	is	be	AUX
ajfa-11752	19	8	the	the	DET
ajfa-11752	19	9	second	second	ADJ
ajfa-11752	19	10	country	country	NOUN
ajfa-11752	19	11	after	after	ADP
ajfa-11752	19	12	australia	australia	PROPN
ajfa-11752	19	13	21.9	21.9	NUM
ajfa-11752	19	14	percent	percent	NOUN
ajfa-11752	19	15	in	in	ADP
ajfa-11752	19	16	women	woman	NOUN
ajfa-11752	19	17	nominated	nominate	VERB
ajfa-11752	19	18	on	on	ADP
ajfa-11752	19	19	board	board	NOUN
ajfa-11752	19	20	of	of	ADP
ajfa-11752	19	21	directors	director	NOUN
ajfa-11752	19	22	(	(	PUNCT
ajfa-11752	19	23	fmt	fmt	PROPN
ajfa-11752	19	24	,	,	PUNCT
ajfa-11752	19	25	april	april	PROPN
ajfa-11752	19	26	20	20	NUM
ajfa-11752	19	27	,	,	PUNCT
ajfa-11752	19	28	2016	2016	NUM
ajfa-11752	19	29	)	)	PUNCT
ajfa-11752	19	30	.	.	PUNCT
ajfa-11752	20	1	the	the	DET
ajfa-11752	20	2	literature	literature	NOUN
ajfa-11752	20	3	on	on	ADP
ajfa-11752	20	4	boards	board	NOUN
ajfa-11752	20	5	’	’	PART
ajfa-11752	20	6	gender	gender	NOUN
ajfa-11752	20	7	diversity	diversity	NOUN
ajfa-11752	20	8	commonly	commonly	ADV
ajfa-11752	20	9	supports	support	VERB
ajfa-11752	20	10	the	the	DET
ajfa-11752	20	11	argument	argument	NOUN
ajfa-11752	20	12	that	that	SCONJ
ajfa-11752	20	13	representation	representation	NOUN
ajfa-11752	20	14	of	of	ADP
ajfa-11752	20	15	women	woman	NOUN
ajfa-11752	20	16	on	on	ADP
ajfa-11752	20	17	the	the	DET
ajfa-11752	20	18	board	board	NOUN
ajfa-11752	20	19	enhances	enhance	VERB
ajfa-11752	20	20	firm	firm	NOUN
ajfa-11752	20	21	's	's	PART
ajfa-11752	20	22	financial	financial	ADJ
ajfa-11752	20	23	performance	performance	NOUN
ajfa-11752	20	24	(	(	PUNCT
ajfa-11752	20	25	s.	s.	PROPN
ajfa-11752	20	26	m.	m.	PROPN
ajfa-11752	20	27	adams	adams	PROPN
ajfa-11752	20	28	,	,	PUNCT
ajfa-11752	20	29	gupta	gupta	PROPN
ajfa-11752	20	30	,	,	PUNCT
ajfa-11752	20	31	&	&	CCONJ
ajfa-11752	20	32	leeth	leeth	PROPN
ajfa-11752	20	33	,	,	PUNCT
ajfa-11752	20	34	2009	2009	NUM
ajfa-11752	20	35	;	;	PUNCT
ajfa-11752	20	36	campbell	campbell	PROPN
ajfa-11752	20	37	&	&	CCONJ
ajfa-11752	20	38	mínguez	mínguez	PROPN
ajfa-11752	20	39	-	-	PROPN
ajfa-11752	20	40	vera	vera	NOUN
ajfa-11752	20	41	,	,	PUNCT
ajfa-11752	20	42	2008	2008	NUM
ajfa-11752	20	43	;	;	PUNCT
ajfa-11752	20	44	lam	lam	PROPN
ajfa-11752	20	45	,	,	PUNCT
ajfa-11752	20	46	mcguinness	mcguinness	PROPN
ajfa-11752	20	47	,	,	PUNCT
ajfa-11752	20	48	&	&	CCONJ
ajfa-11752	20	49	paulo	paulo	PROPN
ajfa-11752	20	50	,	,	PUNCT
ajfa-11752	20	51	2013	2013	NUM
ajfa-11752	20	52	)	)	PUNCT
ajfa-11752	20	53	.	.	PUNCT
ajfa-11752	21	1	regarding	regard	VERB
ajfa-11752	21	2	board	board	NOUN
ajfa-11752	21	3	of	of	ADP
ajfa-11752	21	4	directors	director	NOUN
ajfa-11752	21	5	’	'	PUNCT
ajfa-11752	21	6	effectiveness	effectiveness	NOUN
ajfa-11752	21	7	,	,	PUNCT
ajfa-11752	21	8	prior	prior	ADJ
ajfa-11752	21	9	studies	study	NOUN
ajfa-11752	21	10	indicate	indicate	VERB
ajfa-11752	21	11	an	an	DET
ajfa-11752	21	12	effective	effective	ADJ
ajfa-11752	21	13	role	role	NOUN
ajfa-11752	21	14	for	for	ADP
ajfa-11752	21	15	gender	gender	NOUN
ajfa-11752	21	16	diversity	diversity	NOUN
ajfa-11752	21	17	in	in	ADP
ajfa-11752	21	18	enhancing	enhance	VERB
ajfa-11752	21	19	monitoring	monitoring	NOUN
ajfa-11752	21	20	tasks	task	NOUN
ajfa-11752	21	21	and	and	CCONJ
ajfa-11752	21	22	improving	improve	VERB
ajfa-11752	21	23	decisions	decision	NOUN
ajfa-11752	21	24	quality	quality	NOUN
ajfa-11752	21	25	(	(	PUNCT
ajfa-11752	21	26	r.	r.	PROPN
ajfa-11752	21	27	b.	b.	PROPN
ajfa-11752	21	28	adams	adams	PROPN
ajfa-11752	21	29	&	&	CCONJ
ajfa-11752	21	30	ferreira	ferreira	PROPN
ajfa-11752	21	31	,	,	PUNCT
ajfa-11752	21	32	2009	2009	NUM
ajfa-11752	21	33	;	;	PUNCT
ajfa-11752	21	34	nielsen	nielsen	PROPN
ajfa-11752	21	35	&	&	CCONJ
ajfa-11752	21	36	huse	huse	PROPN
ajfa-11752	21	37	,	,	PUNCT
ajfa-11752	21	38	2010	2010	NUM
ajfa-11752	21	39	;	;	PUNCT
ajfa-11752	21	40	valenti	valenti	PROPN
ajfa-11752	21	41	,	,	PUNCT
ajfa-11752	21	42	2008	2008	NUM
ajfa-11752	21	43	)	)	PUNCT
ajfa-11752	21	44	.	.	PUNCT
ajfa-11752	22	1	regarding	regard	VERB
ajfa-11752	22	2	earnings	earning	NOUN
ajfa-11752	22	3	management	management	NOUN
ajfa-11752	22	4	,	,	PUNCT
ajfa-11752	22	5	previous	previous	ADJ
ajfa-11752	22	6	studies	study	NOUN
ajfa-11752	22	7	of	of	ADP
ajfa-11752	22	8	gavious	gavious	ADJ
ajfa-11752	22	9	,	,	PUNCT
ajfa-11752	22	10	segev	segev	NOUN
ajfa-11752	22	11	and	and	CCONJ
ajfa-11752	22	12	yosef	yosef	NOUN
ajfa-11752	22	13	(	(	PUNCT
ajfa-11752	22	14	2012	2012	NUM
ajfa-11752	22	15	)	)	PUNCT
ajfa-11752	22	16	,	,	PUNCT
ajfa-11752	22	17	peni	peni	NOUN
ajfa-11752	22	18	and	and	CCONJ
ajfa-11752	22	19	vähämaa	vähämaa	NOUN
ajfa-11752	22	20	(	(	PUNCT
ajfa-11752	22	21	2010	2010	NUM
ajfa-11752	22	22	)	)	PUNCT
ajfa-11752	22	23	and	and	CCONJ
ajfa-11752	22	24	krishnan	krishnan	PROPN
ajfa-11752	22	25	and	and	CCONJ
ajfa-11752	22	26	parsons	parson	NOUN
ajfa-11752	22	27	(	(	PUNCT
ajfa-11752	22	28	2008	2008	NUM
ajfa-11752	22	29	)	)	PUNCT
ajfa-11752	22	30	,	,	PUNCT
ajfa-11752	22	31	provide	provide	VERB
ajfa-11752	22	32	evidence	evidence	NOUN
ajfa-11752	22	33	that	that	SCONJ
ajfa-11752	22	34	firms	firm	NOUN
ajfa-11752	22	35	with	with	ADP
ajfa-11752	22	36	a	a	DET
ajfa-11752	22	37	higher	high	ADJ
ajfa-11752	22	38	number	number	NOUN
ajfa-11752	22	39	of	of	ADP
ajfa-11752	22	40	women	woman	NOUN
ajfa-11752	22	41	on	on	ADP
ajfa-11752	22	42	the	the	DET
ajfa-11752	22	43	board	board	NOUN
ajfa-11752	22	44	are	be	AUX
ajfa-11752	22	45	less	less	ADV
ajfa-11752	22	46	likely	likely	ADJ
ajfa-11752	22	47	to	to	PART
ajfa-11752	22	48	manipulate	manipulate	VERB
ajfa-11752	22	49	earnings	earning	NOUN
ajfa-11752	22	50	.	.	PUNCT
ajfa-11752	23	1	recently	recently	ADV
ajfa-11752	23	2	,	,	PUNCT
ajfa-11752	23	3	arun	arun	PROPN
ajfa-11752	23	4	,	,	PUNCT
ajfa-11752	23	5	almahrog	almahrog	PROPN
ajfa-11752	23	6	and	and	CCONJ
ajfa-11752	23	7	ali	ali	PROPN
ajfa-11752	23	8	aribi	aribi	PROPN
ajfa-11752	23	9	(	(	PUNCT
ajfa-11752	23	10	2015	2015	NUM
ajfa-11752	23	11	)	)	PUNCT
ajfa-11752	23	12	find	find	VERB
ajfa-11752	23	13	that	that	SCONJ
ajfa-11752	23	14	firms	firm	NOUN
ajfa-11752	23	15	with	with	ADP
ajfa-11752	23	16	a	a	DET
ajfa-11752	23	17	higher	high	ADJ
ajfa-11752	23	18	number	number	NOUN
ajfa-11752	23	19	of	of	ADP
ajfa-11752	23	20	women	woman	NOUN
ajfa-11752	23	21	and	and	CCONJ
ajfa-11752	23	22	independent	independent	ADJ
ajfa-11752	23	23	women	woman	NOUN
ajfa-11752	23	24	directors	director	NOUN
ajfa-11752	23	25	are	be	AUX
ajfa-11752	23	26	adopting	adopt	VERB
ajfa-11752	23	27	restrained	restrained	ADJ
ajfa-11752	23	28	earnings	earning	NOUN
ajfa-11752	23	29	management	management	NOUN
ajfa-11752	23	30	practices	practice	NOUN
ajfa-11752	23	31	.	.	PUNCT
ajfa-11752	24	1	according	accord	VERB
ajfa-11752	24	2	to	to	ADP
ajfa-11752	24	3	prior	prior	ADJ
ajfa-11752	24	4	studies	study	NOUN
ajfa-11752	24	5	,	,	PUNCT
ajfa-11752	24	6	managers	manager	NOUN
ajfa-11752	24	7	have	have	VERB
ajfa-11752	24	8	several	several	ADJ
ajfa-11752	24	9	incentives	incentive	NOUN
ajfa-11752	24	10	to	to	PART
ajfa-11752	24	11	manage	manage	VERB
ajfa-11752	24	12	earnings	earning	NOUN
ajfa-11752	24	13	;	;	PUNCT
ajfa-11752	24	14	to	to	PART
ajfa-11752	24	15	maximise	maximise	VERB
ajfa-11752	24	16	stock	stock	NOUN
ajfa-11752	24	17	price	price	NOUN
ajfa-11752	24	18	prior	prior	ADV
ajfa-11752	24	19	to	to	ADP
ajfa-11752	24	20	security	security	NOUN
ajfa-11752	24	21	issuance	issuance	NOUN
ajfa-11752	24	22	(	(	PUNCT
ajfa-11752	24	23	graham	graham	PROPN
ajfa-11752	24	24	,	,	PUNCT
ajfa-11752	24	25	harvey	harvey	PROPN
ajfa-11752	24	26	,	,	PUNCT
ajfa-11752	24	27	&	&	CCONJ
ajfa-11752	24	28	rajgopal	rajgopal	NOUN
ajfa-11752	24	29	,	,	PUNCT
ajfa-11752	24	30	2005	2005	NUM
ajfa-11752	24	31	;	;	PUNCT
ajfa-11752	24	32	s.	s.	PROPN
ajfa-11752	24	33	h.	h.	PROPN
ajfa-11752	24	34	teoh	teoh	PROPN
ajfa-11752	24	35	,	,	PUNCT
ajfa-11752	24	36	welch	welch	PROPN
ajfa-11752	24	37	,	,	PUNCT
ajfa-11752	24	38	&	&	CCONJ
ajfa-11752	24	39	wong	wong	PROPN
ajfa-11752	24	40	,	,	PUNCT
ajfa-11752	24	41	1998	1998	NUM
ajfa-11752	24	42	;	;	PUNCT
ajfa-11752	24	43	s.	s.	PROPN
ajfa-11752	24	44	teoh	teoh	PROPN
ajfa-11752	24	45	,	,	PUNCT
ajfa-11752	24	46	welch	welch	PROPN
ajfa-11752	24	47	,	,	PUNCT
ajfa-11752	24	48	&	&	CCONJ
ajfa-11752	24	49	wong	wong	PROPN
ajfa-11752	24	50	,	,	PUNCT
ajfa-11752	24	51	1998	1998	NUM
ajfa-11752	24	52	)	)	PUNCT
ajfa-11752	24	53	to	to	PART
ajfa-11752	24	54	meet	meet	VERB
ajfa-11752	24	55	analyst	analyst	NOUN
ajfa-11752	24	56	forecasts	forecast	NOUN
ajfa-11752	24	57	(	(	PUNCT
ajfa-11752	24	58	sitrasellvi	sitrasellvi	ADJ
ajfa-11752	24	59	chandren	chandren	NOUN
ajfa-11752	24	60	,	,	PUNCT
ajfa-11752	24	61	2016	2016	NUM
ajfa-11752	24	62	;	;	PUNCT
ajfa-11752	24	63	gunny	gunny	NOUN
ajfa-11752	24	64	,	,	PUNCT
ajfa-11752	24	65	2010	2010	NUM
ajfa-11752	24	66	;	;	PUNCT
ajfa-11752	24	67	skinner	skinner	PROPN
ajfa-11752	24	68	&	&	CCONJ
ajfa-11752	24	69	sloan	sloan	PROPN
ajfa-11752	24	70	,	,	PUNCT
ajfa-11752	24	71	2002	2002	NUM
ajfa-11752	24	72	)	)	PUNCT
ajfa-11752	24	73	,	,	PUNCT
ajfa-11752	24	74	and	and	CCONJ
ajfa-11752	24	75	to	to	PART
ajfa-11752	24	76	increase	increase	VERB
ajfa-11752	24	77	managerial	managerial	ADJ
ajfa-11752	24	78	compensation	compensation	NOUN
ajfa-11752	24	79	(	(	PUNCT
ajfa-11752	24	80	cheng	cheng	PROPN
ajfa-11752	24	81	&	&	CCONJ
ajfa-11752	24	82	warfield	warfield	PROPN
ajfa-11752	24	83	,	,	PUNCT
ajfa-11752	24	84	2005	2005	NUM
ajfa-11752	24	85	;	;	PUNCT
ajfa-11752	24	86	healy	healy	PROPN
ajfa-11752	24	87	,	,	PUNCT
ajfa-11752	24	88	1985	1985	NUM
ajfa-11752	24	89	)	)	PUNCT
ajfa-11752	24	90	.	.	PUNCT
ajfa-11752	25	1	recent	recent	ADJ
ajfa-11752	25	2	literature	literature	NOUN
ajfa-11752	25	3	reveals	reveal	VERB
ajfa-11752	25	4	that	that	SCONJ
ajfa-11752	25	5	managers	manager	NOUN
ajfa-11752	25	6	using	use	VERB
ajfa-11752	25	7	firms	firm	NOUN
ajfa-11752	25	8	’	'	PUNCT
ajfa-11752	25	9	real	real	ADJ
ajfa-11752	25	10	activities	activity	NOUN
ajfa-11752	25	11	to	to	PART
ajfa-11752	25	12	manipulate	manipulate	VERB
ajfa-11752	25	13	earnings	earning	NOUN
ajfa-11752	25	14	,	,	PUNCT
ajfa-11752	25	15	which	which	PRON
ajfa-11752	25	16	directly	directly	ADV
ajfa-11752	25	17	affect	affect	VERB
ajfa-11752	25	18	cash	cash	NOUN
ajfa-11752	25	19	flows	flow	NOUN
ajfa-11752	25	20	(	(	PUNCT
ajfa-11752	25	21	cohen	cohen	PROPN
ajfa-11752	25	22	,	,	PUNCT
ajfa-11752	25	23	dey	dey	PROPN
ajfa-11752	25	24	,	,	PUNCT
ajfa-11752	25	25	&	&	CCONJ
ajfa-11752	25	26	lys	lys	PROPN
ajfa-11752	25	27	,	,	PUNCT
ajfa-11752	25	28	2008	2008	NUM
ajfa-11752	25	29	;	;	PUNCT
ajfa-11752	25	30	roychowdhury	roychowdhury	NOUN
ajfa-11752	25	31	,	,	PUNCT
ajfa-11752	25	32	2006	2006	NUM
ajfa-11752	25	33	;	;	PUNCT
ajfa-11752	25	34	sun	sun	NOUN
ajfa-11752	25	35	,	,	PUNCT
ajfa-11752	25	36	lan	lan	PROPN
ajfa-11752	25	37	,	,	PUNCT
ajfa-11752	25	38	&	&	CCONJ
ajfa-11752	25	39	liu	liu	PROPN
ajfa-11752	25	40	,	,	PUNCT
ajfa-11752	25	41	2014	2014	NUM
ajfa-11752	25	42	)	)	PUNCT
ajfa-11752	25	43	.	.	PUNCT
ajfa-11752	26	1	managers	manager	NOUN
ajfa-11752	26	2	also	also	ADV
ajfa-11752	26	3	employ	employ	VERB
ajfa-11752	26	4	share	share	NOUN
ajfa-11752	26	5	buyback	buyback	NOUN
ajfa-11752	26	6	activities	activity	NOUN
ajfa-11752	26	7	as	as	ADP
ajfa-11752	26	8	a	a	DET
ajfa-11752	26	9	tool	tool	NOUN
ajfa-11752	26	10	for	for	ADP
ajfa-11752	26	11	managing	manage	VERB
ajfa-11752	26	12	reported	report	VERB
ajfa-11752	26	13	eps	eps	PROPN
ajfa-11752	26	14	through	through	ADP
ajfa-11752	26	15	adjusted	adjust	VERB
ajfa-11752	26	16	asian	asian	ADJ
ajfa-11752	26	17	journal	journal	NOUN
ajfa-11752	26	18	of	of	ADP
ajfa-11752	26	19	finance	finance	PROPN
ajfa-11752	26	20	&	&	CCONJ
ajfa-11752	26	21	accounting	accounting	PROPN
ajfa-11752	26	22	issn	issn	PROPN
ajfa-11752	26	23	1946	1946	NUM
ajfa-11752	26	24	-	-	PUNCT
ajfa-11752	26	25	052x	052x	PROPN
ajfa-11752	26	26	2017	2017	NUM
ajfa-11752	26	27	,	,	PUNCT
ajfa-11752	26	28	vol	vol	NOUN
ajfa-11752	26	29	.	.	NOUN
ajfa-11752	26	30	9	9	NUM
ajfa-11752	26	31	,	,	PUNCT
ajfa-11752	26	32	no	no	INTJ
ajfa-11752	26	33	.	.	NOUN
ajfa-11752	26	34	2	2	NUM
ajfa-11752	26	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	26	36	51	51	NUM
ajfa-11752	26	37	outstanding	outstanding	ADJ
ajfa-11752	26	38	shares	share	NOUN
ajfa-11752	26	39	that	that	PRON
ajfa-11752	26	40	represent	represent	VERB
ajfa-11752	26	41	denominators	denominator	NOUN
ajfa-11752	26	42	of	of	ADP
ajfa-11752	26	43	eps	eps	NOUN
ajfa-11752	26	44	equation	equation	NOUN
ajfa-11752	26	45	(	(	PUNCT
ajfa-11752	26	46	burnett	burnett	PROPN
ajfa-11752	26	47	,	,	PUNCT
ajfa-11752	26	48	cripe	cripe	PROPN
ajfa-11752	26	49	,	,	PUNCT
ajfa-11752	26	50	martin	martin	PROPN
ajfa-11752	26	51	,	,	PUNCT
ajfa-11752	26	52	&	&	CCONJ
ajfa-11752	26	53	mcallister	mcallister	PROPN
ajfa-11752	26	54	,	,	PUNCT
ajfa-11752	26	55	2012	2012	NUM
ajfa-11752	26	56	;	;	PUNCT
ajfa-11752	26	57	hribar	hribar	PROPN
ajfa-11752	26	58	,	,	PUNCT
ajfa-11752	26	59	jenkins	jenkins	PROPN
ajfa-11752	26	60	,	,	PUNCT
ajfa-11752	26	61	&	&	CCONJ
ajfa-11752	26	62	johnson	johnson	PROPN
ajfa-11752	26	63	,	,	PUNCT
ajfa-11752	26	64	2006	2006	NUM
ajfa-11752	26	65	)	)	PUNCT
ajfa-11752	26	66	.	.	PUNCT
ajfa-11752	27	1	based	base	VERB
ajfa-11752	27	2	on	on	ADP
ajfa-11752	27	3	these	these	DET
ajfa-11752	27	4	different	different	ADJ
ajfa-11752	27	5	views	view	NOUN
ajfa-11752	27	6	,	,	PUNCT
ajfa-11752	27	7	this	this	DET
ajfa-11752	27	8	paper	paper	NOUN
ajfa-11752	27	9	examines	examine	VERB
ajfa-11752	27	10	the	the	DET
ajfa-11752	27	11	association	association	NOUN
ajfa-11752	27	12	between	between	ADP
ajfa-11752	27	13	women	woman	NOUN
ajfa-11752	27	14	directors	director	NOUN
ajfa-11752	27	15	and	and	CCONJ
ajfa-11752	27	16	real	real	ADJ
ajfa-11752	27	17	earnings	earning	NOUN
ajfa-11752	27	18	management	management	NOUN
ajfa-11752	27	19	through	through	ADP
ajfa-11752	27	20	accretive	accretive	ADJ
ajfa-11752	27	21	share	share	NOUN
ajfa-11752	27	22	buyback	buyback	NOUN
ajfa-11752	27	23	in	in	ADP
ajfa-11752	27	24	malaysia	malaysia	PROPN
ajfa-11752	27	25	.	.	PUNCT
ajfa-11752	28	1	our	our	PRON
ajfa-11752	28	2	paper	paper	NOUN
ajfa-11752	28	3	contributes	contribute	VERB
ajfa-11752	28	4	to	to	ADP
ajfa-11752	28	5	the	the	DET
ajfa-11752	28	6	existing	exist	VERB
ajfa-11752	28	7	literature	literature	NOUN
ajfa-11752	28	8	by	by	ADP
ajfa-11752	28	9	focusing	focus	VERB
ajfa-11752	28	10	on	on	ADP
ajfa-11752	28	11	the	the	DET
ajfa-11752	28	12	women	woman	NOUN
ajfa-11752	28	13	serving	serve	VERB
ajfa-11752	28	14	on	on	ADP
ajfa-11752	28	15	the	the	DET
ajfa-11752	28	16	board	board	NOUN
ajfa-11752	28	17	of	of	ADP
ajfa-11752	28	18	directors	director	NOUN
ajfa-11752	28	19	as	as	ADP
ajfa-11752	28	20	a	a	DET
ajfa-11752	28	21	determinant	determinant	NOUN
ajfa-11752	28	22	of	of	ADP
ajfa-11752	28	23	accretive	accretive	ADJ
ajfa-11752	28	24	buyback	buyback	NOUN
ajfa-11752	28	25	activities	activity	NOUN
ajfa-11752	28	26	during	during	ADP
ajfa-11752	28	27	the	the	DET
ajfa-11752	28	28	scope	scope	NOUN
ajfa-11752	28	29	of	of	ADP
ajfa-11752	28	30	malaysian	malaysian	ADJ
ajfa-11752	28	31	code	code	PROPN
ajfa-11752	28	32	of	of	ADP
ajfa-11752	28	33	corporate	corporate	ADJ
ajfa-11752	28	34	governance	governance	NOUN
ajfa-11752	28	35	(	(	PUNCT
ajfa-11752	28	36	mccg	mccg	NOUN
ajfa-11752	28	37	2012	2012	NUM
ajfa-11752	28	38	)	)	PUNCT
ajfa-11752	28	39	.	.	PUNCT
ajfa-11752	29	1	previous	previous	ADJ
ajfa-11752	29	2	studies	study	NOUN
ajfa-11752	29	3	focus	focus	VERB
ajfa-11752	29	4	on	on	ADP
ajfa-11752	29	5	influence	influence	NOUN
ajfa-11752	29	6	of	of	ADP
ajfa-11752	29	7	some	some	DET
ajfa-11752	29	8	firms	firm	NOUN
ajfa-11752	29	9	’	'	PUNCT
ajfa-11752	29	10	financial	financial	ADJ
ajfa-11752	29	11	characteristics	characteristic	NOUN
ajfa-11752	29	12	(	(	PUNCT
ajfa-11752	29	13	farrell	farrell	PROPN
ajfa-11752	29	14	,	,	PUNCT
ajfa-11752	29	15	unlu	unlu	NOUN
ajfa-11752	29	16	,	,	PUNCT
ajfa-11752	29	17	&	&	CCONJ
ajfa-11752	29	18	yu	yu	PROPN
ajfa-11752	29	19	,	,	PUNCT
ajfa-11752	29	20	2014	2014	NUM
ajfa-11752	29	21	)	)	PUNCT
ajfa-11752	29	22	and	and	CCONJ
ajfa-11752	29	23	some	some	DET
ajfa-11752	29	24	governance	governance	NOUN
ajfa-11752	29	25	features	feature	VERB
ajfa-11752	29	26	such	such	ADJ
ajfa-11752	29	27	as	as	ADP
ajfa-11752	29	28	board	board	NOUN
ajfa-11752	29	29	of	of	ADP
ajfa-11752	29	30	directors	director	NOUN
ajfa-11752	29	31	,	,	PUNCT
ajfa-11752	29	32	audit	audit	NOUN
ajfa-11752	29	33	quality	quality	NOUN
ajfa-11752	29	34	and	and	CCONJ
ajfa-11752	29	35	managerial	managerial	ADJ
ajfa-11752	29	36	ownership	ownership	NOUN
ajfa-11752	29	37	(	(	PUNCT
ajfa-11752	29	38	s	s	NOUN
ajfa-11752	29	39	chandren	chandren	NOUN
ajfa-11752	29	40	,	,	PUNCT
ajfa-11752	29	41	ahmad	ahmad	PROPN
ajfa-11752	29	42	,	,	PUNCT
ajfa-11752	29	43	&	&	CCONJ
ajfa-11752	29	44	ali	ali	PROPN
ajfa-11752	29	45	,	,	PUNCT
ajfa-11752	29	46	2015	2015	NUM
ajfa-11752	29	47	;	;	PUNCT
ajfa-11752	29	48	farrell	farrell	PROPN
ajfa-11752	29	49	,	,	PUNCT
ajfa-11752	29	50	yu	yu	PROPN
ajfa-11752	29	51	,	,	PUNCT
ajfa-11752	29	52	&	&	CCONJ
ajfa-11752	29	53	zhang	zhang	PROPN
ajfa-11752	29	54	,	,	PUNCT
ajfa-11752	29	55	2013	2013	NUM
ajfa-11752	29	56	;	;	PUNCT
ajfa-11752	29	57	farrell	farrell	PROPN
ajfa-11752	29	58	et	et	PROPN
ajfa-11752	29	59	al	al	PROPN
ajfa-11752	29	60	.	.	PROPN
ajfa-11752	29	61	,	,	PUNCT
ajfa-11752	29	62	2014	2014	NUM
ajfa-11752	29	63	)	)	PUNCT
ajfa-11752	29	64	.	.	PUNCT
ajfa-11752	30	1	the	the	DET
ajfa-11752	30	2	findings	finding	NOUN
ajfa-11752	30	3	of	of	ADP
ajfa-11752	30	4	this	this	DET
ajfa-11752	30	5	paper	paper	NOUN
ajfa-11752	30	6	may	may	AUX
ajfa-11752	30	7	help	help	VERB
ajfa-11752	30	8	policy	policy	NOUN
ajfa-11752	30	9	makers	maker	NOUN
ajfa-11752	30	10	and	and	CCONJ
ajfa-11752	30	11	regulators	regulator	NOUN
ajfa-11752	30	12	to	to	PART
ajfa-11752	30	13	draw	draw	VERB
ajfa-11752	30	14	policy	policy	NOUN
ajfa-11752	30	15	implications	implication	NOUN
ajfa-11752	30	16	on	on	ADP
ajfa-11752	30	17	the	the	DET
ajfa-11752	30	18	importance	importance	NOUN
ajfa-11752	30	19	of	of	ADP
ajfa-11752	30	20	existing	exist	VERB
ajfa-11752	30	21	women	woman	NOUN
ajfa-11752	30	22	on	on	ADP
ajfa-11752	30	23	the	the	DET
ajfa-11752	30	24	top	top	ADJ
ajfa-11752	30	25	management	management	NOUN
ajfa-11752	30	26	,	,	PUNCT
ajfa-11752	30	27	where	where	SCONJ
ajfa-11752	30	28	the	the	DET
ajfa-11752	30	29	results	result	NOUN
ajfa-11752	30	30	reveal	reveal	VERB
ajfa-11752	30	31	the	the	DET
ajfa-11752	30	32	efficacy	efficacy	NOUN
ajfa-11752	30	33	of	of	ADP
ajfa-11752	30	34	women	woman	NOUN
ajfa-11752	30	35	on	on	ADP
ajfa-11752	30	36	boardrooms	boardroom	NOUN
ajfa-11752	30	37	especially	especially	ADV
ajfa-11752	30	38	in	in	ADP
ajfa-11752	30	39	emerging	emerge	VERB
ajfa-11752	30	40	market	market	NOUN
ajfa-11752	30	41	.	.	PUNCT
ajfa-11752	31	1	it	it	PRON
ajfa-11752	31	2	also	also	ADV
ajfa-11752	31	3	supports	support	VERB
ajfa-11752	31	4	the	the	DET
ajfa-11752	31	5	orientation	orientation	NOUN
ajfa-11752	31	6	of	of	ADP
ajfa-11752	31	7	policy	policy	NOUN
ajfa-11752	31	8	makers	maker	NOUN
ajfa-11752	31	9	to	to	PART
ajfa-11752	31	10	increase	increase	VERB
ajfa-11752	31	11	gender	gender	NOUN
ajfa-11752	31	12	diversity	diversity	NOUN
ajfa-11752	31	13	on	on	ADP
ajfa-11752	31	14	the	the	DET
ajfa-11752	31	15	top	top	ADJ
ajfa-11752	31	16	level	level	NOUN
ajfa-11752	31	17	of	of	ADP
ajfa-11752	31	18	decision	decision	NOUN
ajfa-11752	31	19	making	making	NOUN
ajfa-11752	31	20	.	.	PUNCT
ajfa-11752	32	1	the	the	DET
ajfa-11752	32	2	paper	paper	NOUN
ajfa-11752	32	3	is	be	AUX
ajfa-11752	32	4	organised	organise	VERB
ajfa-11752	32	5	as	as	SCONJ
ajfa-11752	32	6	follows	follow	VERB
ajfa-11752	32	7	.	.	PUNCT
ajfa-11752	33	1	the	the	DET
ajfa-11752	33	2	development	development	NOUN
ajfa-11752	33	3	hypothesis	hypothesis	NOUN
ajfa-11752	33	4	of	of	ADP
ajfa-11752	33	5	women	woman	NOUN
ajfa-11752	33	6	directors	director	NOUN
ajfa-11752	33	7	and	and	CCONJ
ajfa-11752	33	8	earnings	earning	NOUN
ajfa-11752	33	9	management	management	NOUN
ajfa-11752	33	10	are	be	AUX
ajfa-11752	33	11	set	set	VERB
ajfa-11752	33	12	out	out	ADP
ajfa-11752	33	13	in	in	ADP
ajfa-11752	33	14	section	section	NOUN
ajfa-11752	33	15	2	2	NUM
ajfa-11752	33	16	.	.	PUNCT
ajfa-11752	33	17	section	section	NOUN
ajfa-11752	33	18	3	3	NUM
ajfa-11752	33	19	discusses	discuss	VERB
ajfa-11752	33	20	the	the	DET
ajfa-11752	33	21	empirical	empirical	ADJ
ajfa-11752	33	22	research	research	NOUN
ajfa-11752	33	23	methods	method	NOUN
ajfa-11752	33	24	used	use	VERB
ajfa-11752	33	25	.	.	PUNCT
ajfa-11752	34	1	section	section	NOUN
ajfa-11752	34	2	4	4	NUM
ajfa-11752	34	3	shows	show	VERB
ajfa-11752	34	4	the	the	DET
ajfa-11752	34	5	findings	finding	NOUN
ajfa-11752	34	6	and	and	CCONJ
ajfa-11752	34	7	discussions	discussion	NOUN
ajfa-11752	34	8	and	and	CCONJ
ajfa-11752	34	9	section	section	NOUN
ajfa-11752	34	10	5	5	NUM
ajfa-11752	34	11	displays	display	VERB
ajfa-11752	34	12	the	the	DET
ajfa-11752	34	13	conclusion	conclusion	NOUN
ajfa-11752	34	14	.	.	PUNCT
ajfa-11752	35	1	2	2	NUM
ajfa-11752	35	2	hypotheses	hypothesis	NOUN
ajfa-11752	35	3	development	development	NOUN
ajfa-11752	35	4	previous	previous	ADJ
ajfa-11752	35	5	studies	study	NOUN
ajfa-11752	35	6	report	report	VERB
ajfa-11752	35	7	that	that	SCONJ
ajfa-11752	35	8	women	woman	NOUN
ajfa-11752	35	9	are	be	AUX
ajfa-11752	35	10	more	more	ADV
ajfa-11752	35	11	ethical	ethical	ADJ
ajfa-11752	35	12	in	in	ADP
ajfa-11752	35	13	the	the	DET
ajfa-11752	35	14	workplace	workplace	NOUN
ajfa-11752	35	15	and	and	CCONJ
ajfa-11752	35	16	less	less	ADV
ajfa-11752	35	17	likely	likely	ADJ
ajfa-11752	35	18	to	to	PART
ajfa-11752	35	19	engage	engage	VERB
ajfa-11752	35	20	in	in	ADP
ajfa-11752	35	21	unethical	unethical	ADJ
ajfa-11752	35	22	behaviour	behaviour	NOUN
ajfa-11752	35	23	to	to	PART
ajfa-11752	35	24	gain	gain	VERB
ajfa-11752	35	25	financial	financial	ADJ
ajfa-11752	35	26	rewards	reward	NOUN
ajfa-11752	35	27	(	(	PUNCT
ajfa-11752	35	28	betz	betz	PROPN
ajfa-11752	35	29	&	&	CCONJ
ajfa-11752	35	30	skepard	skepard	PROPN
ajfa-11752	35	31	,	,	PUNCT
ajfa-11752	35	32	1989	1989	NUM
ajfa-11752	35	33	;	;	PUNCT
ajfa-11752	35	34	khazanchi	khazanchi	PROPN
ajfa-11752	35	35	,	,	PUNCT
ajfa-11752	35	36	1995	1995	NUM
ajfa-11752	35	37	)	)	PUNCT
ajfa-11752	35	38	.	.	PUNCT
ajfa-11752	36	1	they	they	PRON
ajfa-11752	36	2	argue	argue	VERB
ajfa-11752	36	3	that	that	SCONJ
ajfa-11752	36	4	the	the	DET
ajfa-11752	36	5	existence	existence	NOUN
ajfa-11752	36	6	of	of	ADP
ajfa-11752	36	7	female	female	ADJ
ajfa-11752	36	8	directors	director	NOUN
ajfa-11752	36	9	on	on	ADP
ajfa-11752	36	10	top	top	ADJ
ajfa-11752	36	11	management	management	NOUN
ajfa-11752	36	12	level	level	NOUN
ajfa-11752	36	13	reduce	reduce	VERB
ajfa-11752	36	14	information	information	NOUN
ajfa-11752	36	15	asymmetry	asymmetry	NOUN
ajfa-11752	36	16	between	between	ADP
ajfa-11752	36	17	women	woman	NOUN
ajfa-11752	36	18	directors	director	NOUN
ajfa-11752	36	19	and	and	CCONJ
ajfa-11752	36	20	managers	manager	NOUN
ajfa-11752	36	21	through	through	ADP
ajfa-11752	36	22	obtaining	obtain	VERB
ajfa-11752	36	23	voluntary	voluntary	ADJ
ajfa-11752	36	24	information	information	NOUN
ajfa-11752	36	25	as	as	ADV
ajfa-11752	36	26	well	well	ADV
ajfa-11752	36	27	as	as	ADP
ajfa-11752	36	28	better	well	ADJ
ajfa-11752	36	29	to	to	PART
ajfa-11752	36	30	demonstrate	demonstrate	VERB
ajfa-11752	36	31	greater	great	ADJ
ajfa-11752	36	32	ethical	ethical	ADJ
ajfa-11752	36	33	behaviour	behaviour	NOUN
ajfa-11752	36	34	and	and	CCONJ
ajfa-11752	36	35	risk	risk	NOUN
ajfa-11752	36	36	aversion	aversion	NOUN
ajfa-11752	36	37	(	(	PUNCT
ajfa-11752	36	38	francis	francis	PROPN
ajfa-11752	36	39	,	,	PUNCT
ajfa-11752	36	40	hasan	hasan	PROPN
ajfa-11752	36	41	,	,	PUNCT
ajfa-11752	36	42	park	park	NOUN
ajfa-11752	36	43	,	,	PUNCT
ajfa-11752	36	44	&	&	CCONJ
ajfa-11752	36	45	wu	wu	PROPN
ajfa-11752	36	46	,	,	PUNCT
ajfa-11752	36	47	2009	2009	NUM
ajfa-11752	36	48	;	;	PUNCT
ajfa-11752	36	49	gul	gul	PROPN
ajfa-11752	36	50	,	,	PUNCT
ajfa-11752	36	51	yu	yu	PROPN
ajfa-11752	36	52	,	,	PUNCT
ajfa-11752	36	53	fung	fung	PROPN
ajfa-11752	36	54	,	,	PUNCT
ajfa-11752	36	55	&	&	CCONJ
ajfa-11752	36	56	jaggi	jaggi	PROPN
ajfa-11752	36	57	,	,	PUNCT
ajfa-11752	36	58	2009	2009	NUM
ajfa-11752	36	59	)	)	PUNCT
ajfa-11752	36	60	.	.	PUNCT
ajfa-11752	37	1	byrnes	byrnes	PROPN
ajfa-11752	37	2	,	,	PUNCT
ajfa-11752	37	3	miller	miller	PROPN
ajfa-11752	37	4	,	,	PUNCT
ajfa-11752	37	5	and	and	CCONJ
ajfa-11752	37	6	schafer	schafer	PROPN
ajfa-11752	37	7	(	(	PUNCT
ajfa-11752	37	8	1999	1999	NUM
ajfa-11752	37	9	)	)	PUNCT
ajfa-11752	37	10	provide	provide	VERB
ajfa-11752	37	11	evidence	evidence	NOUN
ajfa-11752	37	12	that	that	SCONJ
ajfa-11752	37	13	women	woman	NOUN
ajfa-11752	37	14	are	be	AUX
ajfa-11752	37	15	less	less	ADV
ajfa-11752	37	16	likely	likely	ADJ
ajfa-11752	37	17	to	to	PART
ajfa-11752	37	18	take	take	VERB
ajfa-11752	37	19	risks	risk	NOUN
ajfa-11752	37	20	,	,	PUNCT
ajfa-11752	37	21	particularly	particularly	ADV
ajfa-11752	37	22	in	in	ADP
ajfa-11752	37	23	the	the	DET
ajfa-11752	37	24	financial	financial	ADJ
ajfa-11752	37	25	decision	decision	NOUN
ajfa-11752	37	26	environment	environment	NOUN
ajfa-11752	37	27	.	.	PUNCT
ajfa-11752	38	1	further	far	ADV
ajfa-11752	38	2	,	,	PUNCT
ajfa-11752	38	3	arun	arun	PROPN
ajfa-11752	38	4	et	et	PROPN
ajfa-11752	38	5	al	al	PROPN
ajfa-11752	38	6	.	.	PROPN
ajfa-11752	39	1	(	(	PUNCT
ajfa-11752	39	2	2015	2015	NUM
ajfa-11752	39	3	)	)	PUNCT
ajfa-11752	39	4	and	and	CCONJ
ajfa-11752	39	5	powell	powell	PROPN
ajfa-11752	39	6	and	and	CCONJ
ajfa-11752	39	7	ansic	ansic	ADV
ajfa-11752	39	8	(	(	PUNCT
ajfa-11752	39	9	1997	1997	NUM
ajfa-11752	39	10	)	)	PUNCT
ajfa-11752	39	11	indicate	indicate	VERB
ajfa-11752	39	12	that	that	SCONJ
ajfa-11752	39	13	women	woman	NOUN
ajfa-11752	39	14	on	on	ADP
ajfa-11752	39	15	top	top	ADJ
ajfa-11752	39	16	management	management	NOUN
ajfa-11752	39	17	are	be	AUX
ajfa-11752	39	18	more	more	ADV
ajfa-11752	39	19	cautious	cautious	ADJ
ajfa-11752	39	20	and	and	CCONJ
ajfa-11752	39	21	less	less	ADV
ajfa-11752	39	22	aggressive	aggressive	ADJ
ajfa-11752	39	23	than	than	ADP
ajfa-11752	39	24	men	man	NOUN
ajfa-11752	39	25	in	in	ADP
ajfa-11752	39	26	a	a	DET
ajfa-11752	39	27	variety	variety	NOUN
ajfa-11752	39	28	of	of	ADP
ajfa-11752	39	29	decision	decision	NOUN
ajfa-11752	39	30	-	-	PUNCT
ajfa-11752	39	31	making	make	VERB
ajfa-11752	39	32	contexts	context	NOUN
ajfa-11752	39	33	.	.	PUNCT
ajfa-11752	40	1	regarding	regard	VERB
ajfa-11752	40	2	earnings	earning	NOUN
ajfa-11752	40	3	management	management	NOUN
ajfa-11752	40	4	,	,	PUNCT
ajfa-11752	40	5	prior	prior	ADJ
ajfa-11752	40	6	studies	study	NOUN
ajfa-11752	40	7	reveal	reveal	VERB
ajfa-11752	40	8	that	that	SCONJ
ajfa-11752	40	9	the	the	DET
ajfa-11752	40	10	quality	quality	NOUN
ajfa-11752	40	11	of	of	ADP
ajfa-11752	40	12	earnings	earning	NOUN
ajfa-11752	40	13	is	be	AUX
ajfa-11752	40	14	higher	high	ADJ
ajfa-11752	40	15	for	for	ADP
ajfa-11752	40	16	firms	firm	NOUN
ajfa-11752	40	17	with	with	ADP
ajfa-11752	40	18	more	more	ADJ
ajfa-11752	40	19	women	woman	NOUN
ajfa-11752	40	20	directors	director	NOUN
ajfa-11752	40	21	(	(	PUNCT
ajfa-11752	40	22	krishnan	krishnan	PROPN
ajfa-11752	40	23	&	&	CCONJ
ajfa-11752	40	24	parsons	parsons	PROPN
ajfa-11752	40	25	,	,	PUNCT
ajfa-11752	40	26	2008	2008	NUM
ajfa-11752	40	27	;	;	PUNCT
ajfa-11752	40	28	peni	peni	NOUN
ajfa-11752	40	29	&	&	CCONJ
ajfa-11752	40	30	vähämaa	vähämaa	NOUN
ajfa-11752	40	31	,	,	PUNCT
ajfa-11752	40	32	2010	2010	NUM
ajfa-11752	40	33	;	;	PUNCT
ajfa-11752	40	34	thiruvadi	thiruvadi	PROPN
ajfa-11752	40	35	&	&	CCONJ
ajfa-11752	40	36	hua	hua	PROPN
ajfa-11752	40	37	-	-	PUNCT
ajfa-11752	40	38	wei	wei	PROPN
ajfa-11752	40	39	huang	huang	PROPN
ajfa-11752	40	40	,	,	PUNCT
ajfa-11752	40	41	2011	2011	NUM
ajfa-11752	40	42	)	)	PUNCT
ajfa-11752	40	43	.	.	PUNCT
ajfa-11752	41	1	further	far	ADV
ajfa-11752	41	2	,	,	PUNCT
ajfa-11752	41	3	gavious	gavious	ADJ
ajfa-11752	41	4	et	et	PROPN
ajfa-11752	41	5	al	al	PROPN
ajfa-11752	41	6	.	.	PROPN
ajfa-11752	41	7	(	(	PUNCT
ajfa-11752	41	8	2012	2012	NUM
ajfa-11752	41	9	)	)	PUNCT
ajfa-11752	41	10	and	and	CCONJ
ajfa-11752	41	11	barua	barua	PROPN
ajfa-11752	41	12	,	,	PUNCT
ajfa-11752	41	13	davidson	davidson	NOUN
ajfa-11752	41	14	,	,	PUNCT
ajfa-11752	41	15	rama	rama	PROPN
ajfa-11752	41	16	,	,	PUNCT
ajfa-11752	41	17	and	and	CCONJ
ajfa-11752	41	18	thiruvadi	thiruvadi	NOUN
ajfa-11752	41	19	(	(	PUNCT
ajfa-11752	41	20	2010	2010	NUM
ajfa-11752	41	21	)	)	PUNCT
ajfa-11752	41	22	reveal	reveal	VERB
ajfa-11752	41	23	that	that	SCONJ
ajfa-11752	41	24	firms	firm	NOUN
ajfa-11752	41	25	with	with	ADP
ajfa-11752	41	26	women	woman	NOUN
ajfa-11752	41	27	ceos	ceo	NOUN
ajfa-11752	41	28	have	have	VERB
ajfa-11752	41	29	fewer	few	ADJ
ajfa-11752	41	30	earnings	earning	NOUN
ajfa-11752	41	31	management	management	NOUN
ajfa-11752	41	32	than	than	ADP
ajfa-11752	41	33	those	those	PRON
ajfa-11752	41	34	with	with	ADP
ajfa-11752	41	35	males	male	NOUN
ajfa-11752	41	36	,	,	PUNCT
ajfa-11752	41	37	and	and	CCONJ
ajfa-11752	41	38	document	document	VERB
ajfa-11752	41	39	a	a	DET
ajfa-11752	41	40	negative	negative	ADJ
ajfa-11752	41	41	relationship	relationship	NOUN
ajfa-11752	41	42	between	between	ADP
ajfa-11752	41	43	women	woman	NOUN
ajfa-11752	41	44	executives	executive	NOUN
ajfa-11752	41	45	and	and	CCONJ
ajfa-11752	41	46	earnings	earning	NOUN
ajfa-11752	41	47	management	management	NOUN
ajfa-11752	41	48	.	.	PUNCT
ajfa-11752	42	1	liu	liu	PROPN
ajfa-11752	42	2	,	,	PUNCT
ajfa-11752	42	3	wei	wei	PROPN
ajfa-11752	42	4	,	,	PUNCT
ajfa-11752	42	5	&	&	CCONJ
ajfa-11752	42	6	xie	xie	PROPN
ajfa-11752	42	7	(	(	PUNCT
ajfa-11752	42	8	2016	2016	NUM
ajfa-11752	42	9	)	)	PUNCT
ajfa-11752	42	10	provide	provide	VERB
ajfa-11752	42	11	evidence	evidence	NOUN
ajfa-11752	42	12	that	that	SCONJ
ajfa-11752	42	13	that	that	DET
ajfa-11752	42	14	man	man	NOUN
ajfa-11752	42	15	cfos	cfos	VERB
ajfa-11752	42	16	to	to	PART
ajfa-11752	42	17	save	save	VERB
ajfa-11752	42	18	their	their	PRON
ajfa-11752	42	19	job	job	NOUN
ajfa-11752	42	20	they	they	PRON
ajfa-11752	42	21	aggressively	aggressively	ADV
ajfa-11752	42	22	engage	engage	VERB
ajfa-11752	42	23	in	in	ADP
ajfa-11752	42	24	earnings	earning	NOUN
ajfa-11752	42	25	management	management	NOUN
ajfa-11752	42	26	more	more	ADJ
ajfa-11752	42	27	than	than	ADP
ajfa-11752	42	28	women	woman	NOUN
ajfa-11752	42	29	cfos	cfos	PROPN
ajfa-11752	42	30	,	,	PUNCT
ajfa-11752	42	31	suggesting	suggest	VERB
ajfa-11752	42	32	that	that	SCONJ
ajfa-11752	42	33	women	woman	NOUN
ajfa-11752	42	34	cfos	cfos	PROPN
ajfa-11752	42	35	are	be	AUX
ajfa-11752	42	36	more	more	ADV
ajfa-11752	42	37	conservative	conservative	ADJ
ajfa-11752	42	38	in	in	ADP
ajfa-11752	42	39	financial	financial	ADJ
ajfa-11752	42	40	reporting	reporting	NOUN
ajfa-11752	42	41	than	than	ADP
ajfa-11752	42	42	their	their	PRON
ajfa-11752	42	43	counterparts	counterpart	NOUN
ajfa-11752	42	44	from	from	ADP
ajfa-11752	42	45	men	man	NOUN
ajfa-11752	42	46	as	as	ADV
ajfa-11752	42	47	well	well	ADV
ajfa-11752	42	48	as	as	ADP
ajfa-11752	42	49	less	less	ADV
ajfa-11752	42	50	involved	involved	ADJ
ajfa-11752	42	51	in	in	ADP
ajfa-11752	42	52	earnings	earning	NOUN
ajfa-11752	42	53	management	management	NOUN
ajfa-11752	42	54	.	.	PUNCT
ajfa-11752	43	1	based	base	VERB
ajfa-11752	43	2	on	on	ADP
ajfa-11752	43	3	this	this	DET
ajfa-11752	43	4	view	view	NOUN
ajfa-11752	43	5	,	,	PUNCT
ajfa-11752	43	6	we	we	PRON
ajfa-11752	43	7	hypothesise	hypothesise	VERB
ajfa-11752	43	8	that	that	SCONJ
ajfa-11752	43	9	:	:	PUNCT
ajfa-11752	43	10	firms	firm	NOUN
ajfa-11752	43	11	with	with	ADP
ajfa-11752	43	12	women	woman	NOUN
ajfa-11752	43	13	directors	director	NOUN
ajfa-11752	43	14	on	on	ADP
ajfa-11752	43	15	the	the	DET
ajfa-11752	43	16	board	board	NOUN
ajfa-11752	43	17	are	be	AUX
ajfa-11752	43	18	less	less	ADV
ajfa-11752	43	19	likely	likely	ADJ
ajfa-11752	43	20	to	to	PART
ajfa-11752	43	21	engage	engage	VERB
ajfa-11752	43	22	in	in	ADP
ajfa-11752	43	23	real	real	ADJ
ajfa-11752	43	24	earnings	earning	NOUN
ajfa-11752	43	25	management	management	NOUN
ajfa-11752	43	26	through	through	ADP
ajfa-11752	43	27	an	an	DET
ajfa-11752	43	28	accretive	accretive	ADJ
ajfa-11752	43	29	share	share	NOUN
ajfa-11752	43	30	buyback	buyback	NOUN
ajfa-11752	43	31	.	.	PUNCT
ajfa-11752	44	1	asian	asian	ADJ
ajfa-11752	44	2	journal	journal	PROPN
ajfa-11752	44	3	of	of	ADP
ajfa-11752	44	4	finance	finance	PROPN
ajfa-11752	44	5	&	&	CCONJ
ajfa-11752	44	6	accounting	accounting	PROPN
ajfa-11752	44	7	issn	issn	PROPN
ajfa-11752	44	8	1946	1946	NUM
ajfa-11752	44	9	-	-	PUNCT
ajfa-11752	44	10	052x	052x	PROPN
ajfa-11752	44	11	2017	2017	NUM
ajfa-11752	44	12	,	,	PUNCT
ajfa-11752	44	13	vol	vol	NOUN
ajfa-11752	44	14	.	.	NOUN
ajfa-11752	44	15	9	9	NUM
ajfa-11752	44	16	,	,	PUNCT
ajfa-11752	44	17	no	no	INTJ
ajfa-11752	44	18	.	.	NOUN
ajfa-11752	44	19	2	2	NUM
ajfa-11752	44	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	44	21	52	52	NUM
ajfa-11752	44	22	3	3	NUM
ajfa-11752	44	23	methodology	methodology	NOUN
ajfa-11752	44	24	3.1	3.1	NUM
ajfa-11752	44	25	sample	sample	NOUN
ajfa-11752	44	26	following	follow	VERB
ajfa-11752	44	27	hribar	hribar	PROPN
ajfa-11752	44	28	et	et	PROPN
ajfa-11752	44	29	al	al	PROPN
ajfa-11752	44	30	.	.	PROPN
ajfa-11752	44	31	(	(	PUNCT
ajfa-11752	44	32	2006	2006	NUM
ajfa-11752	44	33	)	)	PUNCT
ajfa-11752	44	34	,	,	PUNCT
ajfa-11752	44	35	we	we	PRON
ajfa-11752	44	36	measure	measure	VERB
ajfa-11752	44	37	the	the	DET
ajfa-11752	44	38	accretive	accretive	ADJ
ajfa-11752	44	39	share	share	NOUN
ajfa-11752	44	40	buyback	buyback	NOUN
ajfa-11752	44	41	as	as	ADP
ajfa-11752	44	42	a	a	DET
ajfa-11752	44	43	real	real	ADJ
ajfa-11752	44	44	earnings	earning	NOUN
ajfa-11752	44	45	management	management	NOUN
ajfa-11752	44	46	model	model	NOUN
ajfa-11752	44	47	.	.	PUNCT
ajfa-11752	45	1	he	he	PRON
ajfa-11752	45	2	establishes	establish	VERB
ajfa-11752	45	3	two	two	NUM
ajfa-11752	45	4	steps	step	NOUN
ajfa-11752	45	5	to	to	PART
ajfa-11752	45	6	distinguish	distinguish	VERB
ajfa-11752	45	7	between	between	ADP
ajfa-11752	45	8	accretive	accretive	ADJ
ajfa-11752	45	9	and	and	CCONJ
ajfa-11752	45	10	non	non	ADJ
ajfa-11752	45	11	-	-	ADJ
ajfa-11752	45	12	accretive	accretive	ADJ
ajfa-11752	45	13	buyback	buyback	NOUN
ajfa-11752	45	14	activities	activity	NOUN
ajfa-11752	45	15	;	;	PUNCT
ajfa-11752	45	16	firstly	firstly	ADV
ajfa-11752	45	17	,	,	PUNCT
ajfa-11752	45	18	we	we	PRON
ajfa-11752	45	19	begin	begin	VERB
ajfa-11752	45	20	to	to	PART
ajfa-11752	45	21	remove	remove	VERB
ajfa-11752	45	22	the	the	DET
ajfa-11752	45	23	impact	impact	NOUN
ajfa-11752	45	24	of	of	ADP
ajfa-11752	45	25	buyback	buyback	NOUN
ajfa-11752	45	26	activities	activity	NOUN
ajfa-11752	45	27	from	from	ADP
ajfa-11752	45	28	eps	eps	PROPN
ajfa-11752	45	29	by	by	ADP
ajfa-11752	45	30	computing	computing	PROPN
ajfa-11752	45	31	eps	eps	PROPN
ajfa-11752	45	32	without	without	ADP
ajfa-11752	45	33	shares	share	NOUN
ajfa-11752	45	34	buyback	buyback	NOUN
ajfa-11752	45	35	which	which	PRON
ajfa-11752	45	36	is	be	AUX
ajfa-11752	45	37	called	call	VERB
ajfa-11752	45	38	asif	asif	PROPN
ajfa-11752	45	39	eps	eps	PROPN
ajfa-11752	45	40	.	.	PUNCT
ajfa-11752	46	1	the	the	DET
ajfa-11752	46	2	paper	paper	NOUN
ajfa-11752	46	3	calculates	calculate	VERB
ajfa-11752	46	4	asif_eps	asif_ep	NOUN
ajfa-11752	46	5	by	by	ADP
ajfa-11752	46	6	estimating	estimate	VERB
ajfa-11752	46	7	the	the	DET
ajfa-11752	46	8	denominator	denominator	NOUN
ajfa-11752	46	9	and	and	CCONJ
ajfa-11752	46	10	numerator	numerator	NOUN
ajfa-11752	46	11	effects	effect	NOUN
ajfa-11752	46	12	of	of	ADP
ajfa-11752	46	13	accretive	accretive	ADJ
ajfa-11752	46	14	shares	share	NOUN
ajfa-11752	46	15	buyback	buyback	NOUN
ajfa-11752	46	16	on	on	ADP
ajfa-11752	46	17	eps	eps	PROPN
ajfa-11752	46	18	as	as	SCONJ
ajfa-11752	46	19	follows	follow	VERB
ajfa-11752	46	20	:	:	PUNCT
ajfa-11752	46	21	asif_eps	asif_ep	NOUN
ajfa-11752	46	22	=	=	PUNCT
ajfa-11752	46	23	ni	ni	PROPN
ajfa-11752	46	24	it	it	PRON
ajfa-11752	46	25	/	/	SYM
ajfa-11752	46	26	(	(	PUNCT
ajfa-11752	46	27	shares	share	NOUN
ajfa-11752	46	28	outstanding	outstanding	ADJ
ajfa-11752	46	29	it	it	PRON
ajfa-11752	46	30	+0.5	+0.5	NUM
ajfa-11752	46	31	x	x	NOUN
ajfa-11752	46	32	shares	share	NOUN
ajfa-11752	46	33	issued	issue	VERB
ajfa-11752	46	34	it	it	PRON
ajfa-11752	46	35	)	)	PUNCT
ajfa-11752	46	36	(	(	PUNCT
ajfa-11752	46	37	1	1	X
ajfa-11752	46	38	)	)	PUNCT
ajfa-11752	46	39	where	where	SCONJ
ajfa-11752	46	40	asif_eps	asif_ep	NOUN
ajfa-11752	46	41	represents	represent	VERB
ajfa-11752	46	42	the	the	DET
ajfa-11752	46	43	estimated	estimate	VERB
ajfa-11752	46	44	eps	ep	NOUN
ajfa-11752	46	45	in	in	ADP
ajfa-11752	46	46	the	the	DET
ajfa-11752	46	47	absence	absence	NOUN
ajfa-11752	46	48	of	of	ADP
ajfa-11752	46	49	accretive	accretive	ADJ
ajfa-11752	46	50	share	share	NOUN
ajfa-11752	46	51	buybacks	buyback	NOUN
ajfa-11752	46	52	,	,	PUNCT
ajfa-11752	46	53	ni	ni	PROPN
ajfa-11752	46	54	it	it	PRON
ajfa-11752	46	55	is	be	AUX
ajfa-11752	46	56	reported	report	VERB
ajfa-11752	46	57	earnings	earning	NOUN
ajfa-11752	46	58	before	before	ADP
ajfa-11752	46	59	comprehensive	comprehensive	ADJ
ajfa-11752	46	60	income	income	NOUN
ajfa-11752	46	61	available	available	ADJ
ajfa-11752	46	62	to	to	ADP
ajfa-11752	46	63	ordinary	ordinary	ADJ
ajfa-11752	46	64	shareholders	shareholder	NOUN
ajfa-11752	46	65	for	for	ADP
ajfa-11752	46	66	fiscal	fiscal	ADJ
ajfa-11752	46	67	year	year	NOUN
ajfa-11752	46	68	,	,	PUNCT
ajfa-11752	46	69	shares	share	NOUN
ajfa-11752	46	70	outstanding	outstanding	ADJ
ajfa-11752	46	71	it	it	PRON
ajfa-11752	46	72	is	be	AUX
ajfa-11752	46	73	the	the	DET
ajfa-11752	46	74	reported	report	VERB
ajfa-11752	46	75	number	number	NOUN
ajfa-11752	46	76	of	of	ADP
ajfa-11752	46	77	ordinary	ordinary	ADJ
ajfa-11752	46	78	shares	share	NOUN
ajfa-11752	46	79	outstanding	outstanding	ADJ
ajfa-11752	46	80	,	,	PUNCT
ajfa-11752	46	81	at	at	ADP
ajfa-11752	46	82	the	the	DET
ajfa-11752	46	83	beginning	beginning	NOUN
ajfa-11752	46	84	of	of	ADP
ajfa-11752	46	85	the	the	DET
ajfa-11752	46	86	firm	firm	ADJ
ajfa-11752	46	87	year	year	NOUN
ajfa-11752	46	88	,	,	PUNCT
ajfa-11752	46	89	shares	share	NOUN
ajfa-11752	46	90	issued	issue	VERB
ajfa-11752	46	91	it	it	PRON
ajfa-11752	46	92	is	be	AUX
ajfa-11752	46	93	the	the	DET
ajfa-11752	46	94	actual	actual	ADJ
ajfa-11752	46	95	or	or	CCONJ
ajfa-11752	46	96	estimated	estimate	VERB
ajfa-11752	46	97	number	number	NOUN
ajfa-11752	46	98	of	of	ADP
ajfa-11752	46	99	ordinary	ordinary	ADJ
ajfa-11752	46	100	shares	share	NOUN
ajfa-11752	46	101	issued	issue	VERB
ajfa-11752	46	102	during	during	ADP
ajfa-11752	46	103	a	a	DET
ajfa-11752	46	104	year	year	NOUN
ajfa-11752	46	105	.	.	PUNCT
ajfa-11752	47	1	the	the	DET
ajfa-11752	47	2	second	second	ADJ
ajfa-11752	47	3	step	step	NOUN
ajfa-11752	47	4	is	be	AUX
ajfa-11752	47	5	to	to	PART
ajfa-11752	47	6	compute	compute	VERB
ajfa-11752	47	7	the	the	DET
ajfa-11752	47	8	difference	difference	NOUN
ajfa-11752	47	9	between	between	ADP
ajfa-11752	47	10	reported	report	VERB
ajfa-11752	47	11	eps	eps	PROPN
ajfa-11752	47	12	as	as	SCONJ
ajfa-11752	47	13	presented	present	VERB
ajfa-11752	47	14	in	in	ADP
ajfa-11752	47	15	financial	financial	ADJ
ajfa-11752	47	16	statement	statement	NOUN
ajfa-11752	47	17	and	and	CCONJ
ajfa-11752	47	18	eps	eps	PROPN
ajfa-11752	47	19	without	without	ADP
ajfa-11752	47	20	shares	share	NOUN
ajfa-11752	47	21	buyback	buyback	NOUN
ajfa-11752	47	22	impact	impact	NOUN
ajfa-11752	47	23	(	(	PUNCT
ajfa-11752	47	24	asif	asif	PROPN
ajfa-11752	47	25	eps	eps	PROPN
ajfa-11752	47	26	)	)	PUNCT
ajfa-11752	47	27	.	.	PUNCT
ajfa-11752	48	1	if	if	SCONJ
ajfa-11752	48	2	the	the	DET
ajfa-11752	48	3	difference	difference	NOUN
ajfa-11752	48	4	between	between	ADP
ajfa-11752	48	5	them	they	PRON
ajfa-11752	48	6	is	be	AUX
ajfa-11752	48	7	a	a	DET
ajfa-11752	48	8	positive	positive	ADJ
ajfa-11752	48	9	value	value	NOUN
ajfa-11752	48	10	,	,	PUNCT
ajfa-11752	48	11	it	it	PRON
ajfa-11752	48	12	is	be	AUX
ajfa-11752	48	13	an	an	DET
ajfa-11752	48	14	accretive	accretive	ADJ
ajfa-11752	48	15	shares	share	NOUN
ajfa-11752	48	16	buyback	buyback	NOUN
ajfa-11752	48	17	.	.	PUNCT
ajfa-11752	49	1	based	base	VERB
ajfa-11752	49	2	on	on	ADP
ajfa-11752	49	3	prior	prior	ADJ
ajfa-11752	49	4	studies	study	NOUN
ajfa-11752	49	5	such	such	ADJ
ajfa-11752	49	6	burnett	burnett	PROPN
ajfa-11752	49	7	et	et	PROPN
ajfa-11752	49	8	al	al	PROPN
ajfa-11752	49	9	.	.	PROPN
ajfa-11752	50	1	(	(	PUNCT
ajfa-11752	50	2	2012	2012	NUM
ajfa-11752	50	3	)	)	PUNCT
ajfa-11752	50	4	,	,	PUNCT
ajfa-11752	50	5	farrell	farrell	PROPN
ajfa-11752	50	6	et	et	PROPN
ajfa-11752	50	7	al	al	PROPN
ajfa-11752	50	8	.	.	PROPN
ajfa-11752	51	1	(	(	PUNCT
ajfa-11752	51	2	2014	2014	NUM
ajfa-11752	51	3	)	)	PUNCT
ajfa-11752	51	4	and	and	CCONJ
ajfa-11752	51	5	hribar	hribar	NOUN
ajfa-11752	51	6	et	et	PROPN
ajfa-11752	51	7	al	al	PROPN
ajfa-11752	51	8	.	.	PROPN
ajfa-11752	52	1	(	(	PUNCT
ajfa-11752	52	2	2006	2006	NUM
ajfa-11752	52	3	)	)	PUNCT
ajfa-11752	52	4	,	,	PUNCT
ajfa-11752	52	5	shares	share	NOUN
ajfa-11752	52	6	buyback	buyback	NOUN
ajfa-11752	52	7	is	be	AUX
ajfa-11752	52	8	accretive	accretive	ADJ
ajfa-11752	52	9	shares	share	NOUN
ajfa-11752	52	10	buyback	buyback	NOUN
ajfa-11752	52	11	when	when	SCONJ
ajfa-11752	52	12	it	it	PRON
ajfa-11752	52	13	leads	lead	VERB
ajfa-11752	52	14	to	to	PART
ajfa-11752	52	15	change	change	VERB
ajfa-11752	52	16	in	in	ADP
ajfa-11752	52	17	eps	eps	PROPN
ajfa-11752	52	18	by	by	ADP
ajfa-11752	52	19	one	one	NUM
ajfa-11752	52	20	cent	cent	NOUN
ajfa-11752	52	21	.	.	PUNCT
ajfa-11752	53	1	the	the	DET
ajfa-11752	53	2	total	total	ADJ
ajfa-11752	53	3	number	number	NOUN
ajfa-11752	53	4	of	of	ADP
ajfa-11752	53	5	malaysian	malaysian	ADJ
ajfa-11752	53	6	listed	list	VERB
ajfa-11752	53	7	firms	firm	NOUN
ajfa-11752	53	8	that	that	PRON
ajfa-11752	53	9	engaged	engage	VERB
ajfa-11752	53	10	in	in	ADP
ajfa-11752	53	11	accretive	accretive	ADJ
ajfa-11752	53	12	share	share	NOUN
ajfa-11752	53	13	buyback	buyback	NOUN
ajfa-11752	53	14	from	from	ADP
ajfa-11752	53	15	2010	2010	NUM
ajfa-11752	53	16	to	to	ADP
ajfa-11752	53	17	2015	2015	NUM
ajfa-11752	53	18	is	be	AUX
ajfa-11752	53	19	106	106	NUM
ajfa-11752	53	20	firms	firm	NOUN
ajfa-11752	53	21	based	base	VERB
ajfa-11752	53	22	on	on	ADP
ajfa-11752	53	23	the	the	DET
ajfa-11752	53	24	hribar	hribar	NOUN
ajfa-11752	53	25	’	'	PUNCT
ajfa-11752	53	26	model	model	NOUN
ajfa-11752	53	27	.	.	PUNCT
ajfa-11752	54	1	as	as	SCONJ
ajfa-11752	54	2	displayed	display	VERB
ajfa-11752	54	3	in	in	ADP
ajfa-11752	54	4	table	table	NOUN
ajfa-11752	54	5	1	1	NUM
ajfa-11752	54	6	,	,	PUNCT
ajfa-11752	54	7	we	we	PRON
ajfa-11752	54	8	excluded	exclude	VERB
ajfa-11752	54	9	financial	financial	ADJ
ajfa-11752	54	10	listed	list	VERB
ajfa-11752	54	11	firms	firm	NOUN
ajfa-11752	54	12	because	because	SCONJ
ajfa-11752	54	13	they	they	PRON
ajfa-11752	54	14	apply	apply	VERB
ajfa-11752	54	15	different	different	ADJ
ajfa-11752	54	16	regulatory	regulatory	ADJ
ajfa-11752	54	17	requirements	requirement	NOUN
ajfa-11752	54	18	.	.	PUNCT
ajfa-11752	55	1	further	far	ADV
ajfa-11752	55	2	,	,	PUNCT
ajfa-11752	55	3	we	we	PRON
ajfa-11752	55	4	excluded	exclude	VERB
ajfa-11752	55	5	firms	firm	NOUN
ajfa-11752	55	6	with	with	ADP
ajfa-11752	55	7	incomplete	incomplete	ADJ
ajfa-11752	55	8	data	datum	NOUN
ajfa-11752	55	9	or	or	CCONJ
ajfa-11752	55	10	missing	miss	VERB
ajfa-11752	55	11	annual	annual	ADJ
ajfa-11752	55	12	report	report	NOUN
ajfa-11752	55	13	from	from	ADP
ajfa-11752	55	14	the	the	DET
ajfa-11752	55	15	sample	sample	NOUN
ajfa-11752	55	16	selected	select	VERB
ajfa-11752	55	17	.	.	PUNCT
ajfa-11752	56	1	these	these	DET
ajfa-11752	56	2	processes	process	NOUN
ajfa-11752	56	3	yield	yield	VERB
ajfa-11752	56	4	an	an	DET
ajfa-11752	56	5	ultimate	ultimate	ADJ
ajfa-11752	56	6	sample	sample	NOUN
ajfa-11752	56	7	consisting	consist	VERB
ajfa-11752	56	8	of	of	ADP
ajfa-11752	56	9	601	601	NUM
ajfa-11752	56	10	firm	firm	ADJ
ajfa-11752	56	11	year	year	NOUN
ajfa-11752	56	12	observations	observation	NOUN
ajfa-11752	56	13	with	with	ADP
ajfa-11752	56	14	225	225	NUM
ajfa-11752	56	15	observations	observation	NOUN
ajfa-11752	56	16	of	of	ADP
ajfa-11752	56	17	accretive	accretive	ADJ
ajfa-11752	56	18	share	share	NOUN
ajfa-11752	56	19	buybacks	buyback	NOUN
ajfa-11752	56	20	(	(	PUNCT
ajfa-11752	56	21	39.1	39.1	NUM
ajfa-11752	56	22	%	%	NOUN
ajfa-11752	56	23	of	of	ADP
ajfa-11752	56	24	the	the	DET
ajfa-11752	56	25	sample	sample	NOUN
ajfa-11752	56	26	)	)	PUNCT
ajfa-11752	56	27	and	and	CCONJ
ajfa-11752	56	28	374	374	NUM
ajfa-11752	56	29	none	none	NOUN
ajfa-11752	56	30	-	-	PUNCT
ajfa-11752	56	31	accretive	accretive	ADJ
ajfa-11752	56	32	share	share	NOUN
ajfa-11752	56	33	buybacks	buyback	NOUN
ajfa-11752	56	34	(	(	PUNCT
ajfa-11752	56	35	60.9	60.9	NUM
ajfa-11752	56	36	%	%	NOUN
ajfa-11752	56	37	of	of	ADP
ajfa-11752	56	38	the	the	DET
ajfa-11752	56	39	sample	sample	NOUN
ajfa-11752	56	40	)	)	PUNCT
ajfa-11752	56	41	.	.	PUNCT
ajfa-11752	57	1	the	the	DET
ajfa-11752	57	2	information	information	NOUN
ajfa-11752	57	3	on	on	ADP
ajfa-11752	57	4	accretive	accretive	ADJ
ajfa-11752	57	5	share	share	NOUN
ajfa-11752	57	6	buyback	buyback	NOUN
ajfa-11752	57	7	,	,	PUNCT
ajfa-11752	57	8	women	woman	NOUN
ajfa-11752	57	9	directors	director	NOUN
ajfa-11752	57	10	,	,	PUNCT
ajfa-11752	57	11	independence	independence	NOUN
ajfa-11752	57	12	and	and	CCONJ
ajfa-11752	57	13	size	size	NOUN
ajfa-11752	57	14	of	of	ADP
ajfa-11752	57	15	the	the	DET
ajfa-11752	57	16	board	board	NOUN
ajfa-11752	57	17	,	,	PUNCT
ajfa-11752	57	18	and	and	CCONJ
ajfa-11752	57	19	big	big	ADJ
ajfa-11752	57	20	4	4	NUM
ajfa-11752	57	21	audit	audit	NOUN
ajfa-11752	57	22	firms	firm	NOUN
ajfa-11752	57	23	are	be	AUX
ajfa-11752	57	24	obtained	obtain	VERB
ajfa-11752	57	25	from	from	ADP
ajfa-11752	57	26	the	the	DET
ajfa-11752	57	27	annual	annual	ADJ
ajfa-11752	57	28	reports	report	NOUN
ajfa-11752	57	29	available	available	ADJ
ajfa-11752	57	30	on	on	ADP
ajfa-11752	57	31	the	the	DET
ajfa-11752	57	32	bursa	bursa	NOUN
ajfa-11752	57	33	malaysia	malaysia	PROPN
ajfa-11752	57	34	website	website	NOUN
ajfa-11752	57	35	.	.	PUNCT
ajfa-11752	58	1	whereas	whereas	SCONJ
ajfa-11752	58	2	the	the	DET
ajfa-11752	58	3	other	other	ADJ
ajfa-11752	58	4	control	control	NOUN
ajfa-11752	58	5	variables	variable	NOUN
ajfa-11752	58	6	,	,	PUNCT
ajfa-11752	58	7	roe	roe	NOUN
ajfa-11752	58	8	,	,	PUNCT
ajfa-11752	58	9	fsize	fsize	NOUN
ajfa-11752	58	10	,	,	PUNCT
ajfa-11752	58	11	lev	lev	NOUN
ajfa-11752	58	12	and	and	CCONJ
ajfa-11752	58	13	fcf	fcf	NOUN
ajfa-11752	58	14	showed	show	VERB
ajfa-11752	58	15	in	in	ADP
ajfa-11752	58	16	the	the	DET
ajfa-11752	58	17	model	model	NOUN
ajfa-11752	58	18	below	below	ADV
ajfa-11752	58	19	are	be	AUX
ajfa-11752	58	20	collected	collect	VERB
ajfa-11752	58	21	from	from	ADP
ajfa-11752	58	22	thomson	thomson	PROPN
ajfa-11752	58	23	datastream	datastream	PROPN
ajfa-11752	58	24	.	.	PUNCT
ajfa-11752	59	1	the	the	DET
ajfa-11752	59	2	actual	actual	ADJ
ajfa-11752	59	3	annual	annual	ADJ
ajfa-11752	59	4	eps	eps	PROPN
ajfa-11752	59	5	data	datum	NOUN
ajfa-11752	59	6	for	for	ADP
ajfa-11752	59	7	a	a	DET
ajfa-11752	59	8	year	year	NOUN
ajfa-11752	59	9	from	from	ADP
ajfa-11752	59	10	2010	2010	NUM
ajfa-11752	59	11	–	–	PUNCT
ajfa-11752	59	12	2015	2015	NUM
ajfa-11752	59	13	were	be	AUX
ajfa-11752	59	14	obtained	obtain	VERB
ajfa-11752	59	15	from	from	ADP
ajfa-11752	59	16	the	the	DET
ajfa-11752	59	17	annual	annual	ADJ
ajfa-11752	59	18	reports	report	NOUN
ajfa-11752	59	19	on	on	ADP
ajfa-11752	59	20	bursa	bursa	PROPN
ajfa-11752	59	21	malaysia	malaysia	PROPN
ajfa-11752	59	22	websites	website	NOUN
ajfa-11752	59	23	.	.	PUNCT
ajfa-11752	60	1	table	table	NOUN
ajfa-11752	60	2	1	1	NUM
ajfa-11752	60	3	.	.	PUNCT
ajfa-11752	60	4	sample	sample	NOUN
ajfa-11752	60	5	selection	selection	NOUN
ajfa-11752	60	6	process	process	NOUN
ajfa-11752	60	7	during	during	ADP
ajfa-11752	60	8	the	the	DET
ajfa-11752	60	9	sample	sample	NOUN
ajfa-11752	60	10	period	period	NOUN
ajfa-11752	60	11	calculation	calculation	NOUN
ajfa-11752	60	12	of	of	ADP
ajfa-11752	60	13	601	601	NUM
ajfa-11752	60	14	observations	observation	NOUN
ajfa-11752	60	15	:	:	PUNCT
ajfa-11752	60	16	firms	firm	NOUN
ajfa-11752	60	17	year	year	VERB
ajfa-11752	60	18	observations	observation	NOUN
ajfa-11752	60	19	.	.	PUNCT
ajfa-11752	61	1	accretive	accretive	ADJ
ajfa-11752	61	2	buyback	buyback	NOUN
ajfa-11752	61	3	firms	firm	NOUN
ajfa-11752	61	4	2010	2010	NUM
ajfa-11752	61	5	-	-	SYM
ajfa-11752	61	6	2015	2015	NUM
ajfa-11752	61	7	106	106	NUM
ajfa-11752	61	8	less	less	ADJ
ajfa-11752	61	9	:	:	PUNCT
ajfa-11752	61	10	financial	financial	ADJ
ajfa-11752	61	11	accretive	accretive	ADJ
ajfa-11752	61	12	buyback	buyback	NOUN
ajfa-11752	61	13	5	5	NUM
ajfa-11752	61	14	non	non	ADJ
ajfa-11752	61	15	-	-	ADJ
ajfa-11752	61	16	financial	financial	ADJ
ajfa-11752	61	17	accretive	accretive	ADJ
ajfa-11752	61	18	buyback	buyback	NOUN
ajfa-11752	61	19	firms	firm	NOUN
ajfa-11752	61	20	101	101	NUM
ajfa-11752	61	21	accretive	accretive	ADJ
ajfa-11752	61	22	buyback	buyback	NOUN
ajfa-11752	61	23	firm	firm	NOUN
ajfa-11752	61	24	’s	’s	PART
ajfa-11752	61	25	observations	observation	NOUN
ajfa-11752	61	26	(	(	PUNCT
ajfa-11752	61	27	101	101	NUM
ajfa-11752	61	28	firms	firm	NOUN
ajfa-11752	61	29	*	*	NOUN
ajfa-11752	61	30	6	6	NUM
ajfa-11752	61	31	years	year	NOUN
ajfa-11752	61	32	)	)	PUNCT
ajfa-11752	61	33	606	606	NUM
ajfa-11752	61	34	less	less	ADJ
ajfa-11752	61	35	:	:	PUNCT
ajfa-11752	61	36	firms	firm	NOUN
ajfa-11752	61	37	’	’	PART
ajfa-11752	61	38	observations	observation	NOUN
ajfa-11752	61	39	without	without	ADP
ajfa-11752	61	40	prior	prior	ADJ
ajfa-11752	61	41	years	year	NOUN
ajfa-11752	61	42	’	'	PUNCT
ajfa-11752	61	43	data	datum	NOUN
ajfa-11752	61	44	2	2	NUM
ajfa-11752	61	45	less	less	ADJ
ajfa-11752	61	46	:	:	PUNCT
ajfa-11752	61	47	unlisted	unlisted	ADJ
ajfa-11752	61	48	firms	firm	NOUN
ajfa-11752	61	49	’	’	PART
ajfa-11752	61	50	observations	observation	NOUN
ajfa-11752	61	51	in	in	ADP
ajfa-11752	61	52	2015	2015	NUM
ajfa-11752	61	53	3	3	NUM
ajfa-11752	61	54	total	total	NOUN
ajfa-11752	61	55	observations	observation	NOUN
ajfa-11752	61	56	for	for	ADP
ajfa-11752	61	57	accretive	accretive	ADJ
ajfa-11752	61	58	buybacks	buyback	NOUN
ajfa-11752	61	59	firms	firm	NOUN
ajfa-11752	61	60	601	601	NUM
ajfa-11752	61	61	asian	asian	ADJ
ajfa-11752	61	62	journal	journal	NOUN
ajfa-11752	61	63	of	of	ADP
ajfa-11752	61	64	finance	finance	PROPN
ajfa-11752	61	65	&	&	CCONJ
ajfa-11752	61	66	accounting	accounting	PROPN
ajfa-11752	61	67	issn	issn	PROPN
ajfa-11752	61	68	1946	1946	NUM
ajfa-11752	61	69	-	-	PUNCT
ajfa-11752	61	70	052x	052x	PROPN
ajfa-11752	61	71	2017	2017	NUM
ajfa-11752	61	72	,	,	PUNCT
ajfa-11752	61	73	vol	vol	NOUN
ajfa-11752	61	74	.	.	NOUN
ajfa-11752	61	75	9	9	NUM
ajfa-11752	61	76	,	,	PUNCT
ajfa-11752	61	77	no	no	INTJ
ajfa-11752	61	78	.	.	NOUN
ajfa-11752	61	79	2	2	NUM
ajfa-11752	61	80	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	61	81	53	53	NUM
ajfa-11752	61	82	3.2	3.2	NUM
ajfa-11752	61	83	empirical	empirical	ADJ
ajfa-11752	61	84	models	model	NOUN
ajfa-11752	61	85	this	this	DET
ajfa-11752	61	86	paper	paper	NOUN
ajfa-11752	61	87	utilised	utilise	VERB
ajfa-11752	61	88	logistic	logistic	ADJ
ajfa-11752	61	89	regression	regression	NOUN
ajfa-11752	61	90	since	since	SCONJ
ajfa-11752	61	91	the	the	DET
ajfa-11752	61	92	dependent	dependent	ADJ
ajfa-11752	61	93	variable	variable	NOUN
ajfa-11752	61	94	(	(	PUNCT
ajfa-11752	61	95	abbd	abbd	NOUN
ajfa-11752	61	96	)	)	PUNCT
ajfa-11752	61	97	is	be	AUX
ajfa-11752	61	98	a	a	DET
ajfa-11752	61	99	dichotomous	dichotomous	ADJ
ajfa-11752	61	100	variable	variable	NOUN
ajfa-11752	61	101	.	.	PUNCT
ajfa-11752	62	1	based	base	VERB
ajfa-11752	62	2	on	on	ADP
ajfa-11752	62	3	previous	previous	ADJ
ajfa-11752	62	4	studies	study	NOUN
ajfa-11752	62	5	,	,	PUNCT
ajfa-11752	62	6	this	this	DET
ajfa-11752	62	7	paper	paper	NOUN
ajfa-11752	62	8	uses	use	VERB
ajfa-11752	62	9	the	the	DET
ajfa-11752	62	10	following	follow	VERB
ajfa-11752	62	11	model	model	NOUN
ajfa-11752	62	12	to	to	PART
ajfa-11752	62	13	examine	examine	VERB
ajfa-11752	62	14	the	the	DET
ajfa-11752	62	15	proposed	propose	VERB
ajfa-11752	62	16	hypothesis	hypothesis	NOUN
ajfa-11752	62	17	.	.	PUNCT
ajfa-11752	63	1	abbd	abbd	NOUN
ajfa-11752	63	2	=	=	SYM
ajfa-11752	63	3	β0	β0	PROPN
ajfa-11752	63	4	+	+	CCONJ
ajfa-11752	63	5	β1	β1	NOUN
ajfa-11752	63	6	gender	gender	NOUN
ajfa-11752	63	7	+	+	CCONJ
ajfa-11752	63	8	β2bind	β2bind	ADJ
ajfa-11752	63	9	+	+	CCONJ
ajfa-11752	63	10	β3	β3	NOUN
ajfa-11752	63	11	bsize	bsize	VERB
ajfa-11752	63	12	+	+	CCONJ
ajfa-11752	63	13	β4	β4	ADJ
ajfa-11752	63	14	big4	big4	NOUN
ajfa-11752	63	15	+	+	CCONJ
ajfa-11752	63	16	β5	β5	PROPN
ajfa-11752	63	17	roe	roe	NOUN
ajfa-11752	63	18	+	+	CCONJ
ajfa-11752	63	19	β6	β6	PROPN
ajfa-11752	63	20	fsize+	fsize+	CCONJ
ajfa-11752	63	21	β7	β7	ADJ
ajfa-11752	63	22	lev	lev	NOUN
ajfa-11752	63	23	t-1	t-1	PROPN
ajfa-11752	63	24	+	+	CCONJ
ajfa-11752	63	25	β8	β8	PROPN
ajfa-11752	63	26	fcf	fcf	PROPN
ajfa-11752	63	27	t-1	t-1	PROPN
ajfa-11752	63	28	+	+	CCONJ
ajfa-11752	63	29	e	e	X
ajfa-11752	63	30	(	(	PUNCT
ajfa-11752	63	31	2	2	NUM
ajfa-11752	63	32	)	)	PUNCT
ajfa-11752	63	33	where	where	SCONJ
ajfa-11752	63	34	abbd	abbd	VERB
ajfa-11752	63	35	a	a	DET
ajfa-11752	63	36	dichotomous	dichotomous	ADJ
ajfa-11752	63	37	variable	variable	NOUN
ajfa-11752	63	38	equal	equal	ADJ
ajfa-11752	63	39	1	1	NUM
ajfa-11752	63	40	for	for	ADP
ajfa-11752	63	41	accretive	accretive	ADJ
ajfa-11752	63	42	share	share	NOUN
ajfa-11752	63	43	buyback	buyback	NOUN
ajfa-11752	63	44	;	;	PUNCT
ajfa-11752	63	45	0	0	NUM
ajfa-11752	63	46	otherwise	otherwise	ADV
ajfa-11752	63	47	.	.	PUNCT
ajfa-11752	64	1	gender	gender	NOUN
ajfa-11752	64	2	a	a	DET
ajfa-11752	64	3	dichotomous	dichotomous	ADJ
ajfa-11752	64	4	variable	variable	NOUN
ajfa-11752	64	5	equal	equal	ADJ
ajfa-11752	64	6	to	to	ADP
ajfa-11752	64	7	one	one	NUM
ajfa-11752	64	8	if	if	SCONJ
ajfa-11752	64	9	board	board	NOUN
ajfa-11752	64	10	of	of	ADP
ajfa-11752	64	11	directors	director	NOUN
ajfa-11752	64	12	contain	contain	VERB
ajfa-11752	64	13	at	at	ADV
ajfa-11752	64	14	least	least	ADV
ajfa-11752	64	15	one	one	NUM
ajfa-11752	64	16	women	woman	NOUN
ajfa-11752	64	17	,	,	PUNCT
ajfa-11752	64	18	and	and	CCONJ
ajfa-11752	64	19	zero	zero	NUM
ajfa-11752	64	20	otherwise	otherwise	ADV
ajfa-11752	64	21	;	;	PUNCT
ajfa-11752	64	22	bind	bind	VERB
ajfa-11752	64	23	percentage	percentage	NOUN
ajfa-11752	64	24	of	of	ADP
ajfa-11752	64	25	independent	independent	ADJ
ajfa-11752	64	26	directors	director	NOUN
ajfa-11752	64	27	serving	serve	VERB
ajfa-11752	64	28	on	on	ADP
ajfa-11752	64	29	board	board	NOUN
ajfa-11752	64	30	of	of	ADP
ajfa-11752	64	31	directors	director	NOUN
ajfa-11752	64	32	scaled	scale	VERB
ajfa-11752	64	33	by	by	ADP
ajfa-11752	64	34	the	the	DET
ajfa-11752	64	35	board	board	NOUN
ajfa-11752	64	36	size	size	NOUN
ajfa-11752	64	37	;	;	PUNCT
ajfa-11752	64	38	bsize	bsize	VERB
ajfa-11752	64	39	the	the	DET
ajfa-11752	64	40	number	number	NOUN
ajfa-11752	64	41	of	of	ADP
ajfa-11752	64	42	directors	director	NOUN
ajfa-11752	64	43	serving	serve	VERB
ajfa-11752	64	44	on	on	ADP
ajfa-11752	64	45	board	board	NOUN
ajfa-11752	64	46	of	of	ADP
ajfa-11752	64	47	directors	director	NOUN
ajfa-11752	64	48	;	;	PUNCT
ajfa-11752	64	49	big4	big4	NOUN
ajfa-11752	64	50	a	a	DET
ajfa-11752	64	51	dichotomous	dichotomous	ADJ
ajfa-11752	64	52	variable	variable	NOUN
ajfa-11752	64	53	equal	equal	ADJ
ajfa-11752	64	54	to	to	ADP
ajfa-11752	64	55	one	one	NUM
ajfa-11752	64	56	if	if	SCONJ
ajfa-11752	64	57	the	the	DET
ajfa-11752	64	58	firms	firm	NOUN
ajfa-11752	64	59	audited	audit	VERB
ajfa-11752	64	60	by	by	ADP
ajfa-11752	64	61	one	one	NUM
ajfa-11752	64	62	of	of	ADP
ajfa-11752	64	63	big4	big4	NOUN
ajfa-11752	64	64	audit	audit	NOUN
ajfa-11752	64	65	firms	firm	NOUN
ajfa-11752	64	66	,	,	PUNCT
ajfa-11752	64	67	and	and	CCONJ
ajfa-11752	64	68	zero	zero	NUM
ajfa-11752	64	69	otherwise	otherwise	ADV
ajfa-11752	64	70	;	;	PUNCT
ajfa-11752	64	71	roe	roe	PROPN
ajfa-11752	64	72	the	the	DET
ajfa-11752	64	73	net	net	ADJ
ajfa-11752	64	74	income	income	NOUN
ajfa-11752	64	75	scaled	scale	VERB
ajfa-11752	64	76	by	by	ADP
ajfa-11752	64	77	shareholders	shareholder	NOUN
ajfa-11752	64	78	’	'	PUNCT
ajfa-11752	64	79	equity	equity	NOUN
ajfa-11752	64	80	fsize	fsize	NOUN
ajfa-11752	64	81	t-1	t-1	PROPN
ajfa-11752	64	82	natural	natural	ADJ
ajfa-11752	64	83	log	log	NOUN
ajfa-11752	64	84	of	of	ADP
ajfa-11752	64	85	total	total	ADJ
ajfa-11752	64	86	assets	asset	NOUN
ajfa-11752	64	87	at	at	ADP
ajfa-11752	64	88	the	the	DET
ajfa-11752	64	89	beginning	beginning	NOUN
ajfa-11752	64	90	of	of	ADP
ajfa-11752	64	91	the	the	DET
ajfa-11752	64	92	year	year	NOUN
ajfa-11752	64	93	.	.	PUNCT
ajfa-11752	65	1	lev	lev	PROPN
ajfa-11752	65	2	t-1	t-1	PROPN
ajfa-11752	65	3	the	the	DET
ajfa-11752	65	4	ratio	ratio	NOUN
ajfa-11752	65	5	of	of	ADP
ajfa-11752	65	6	current	current	ADJ
ajfa-11752	65	7	plus	plus	CCONJ
ajfa-11752	65	8	long	long	ADJ
ajfa-11752	65	9	-	-	PUNCT
ajfa-11752	65	10	term	term	NOUN
ajfa-11752	65	11	debt	debt	NOUN
ajfa-11752	65	12	to	to	ADP
ajfa-11752	65	13	total	total	ADJ
ajfa-11752	65	14	assets	asset	NOUN
ajfa-11752	65	15	at	at	ADP
ajfa-11752	65	16	the	the	DET
ajfa-11752	65	17	beginning	beginning	NOUN
ajfa-11752	65	18	of	of	ADP
ajfa-11752	65	19	the	the	DET
ajfa-11752	65	20	year	year	NOUN
ajfa-11752	65	21	.	.	PUNCT
ajfa-11752	66	1	fcf	fcf	PROPN
ajfa-11752	66	2	t-1	t-1	PROPN
ajfa-11752	66	3	the	the	DET
ajfa-11752	66	4	ratio	ratio	NOUN
ajfa-11752	66	5	of	of	ADP
ajfa-11752	66	6	firm	firm	NOUN
ajfa-11752	66	7	’s	’s	PART
ajfa-11752	66	8	beginning	beginning	NOUN
ajfa-11752	66	9	of	of	ADP
ajfa-11752	66	10	the	the	DET
ajfa-11752	66	11	year	year	NOUN
ajfa-11752	66	12	cash	cash	NOUN
ajfa-11752	66	13	and	and	CCONJ
ajfa-11752	66	14	cash	cash	NOUN
ajfa-11752	66	15	equivalents	equivalent	NOUN
ajfa-11752	66	16	scaled	scale	VERB
ajfa-11752	66	17	by	by	ADP
ajfa-11752	66	18	total	total	ADJ
ajfa-11752	66	19	assets	asset	NOUN
ajfa-11752	66	20	.	.	PUNCT
ajfa-11752	67	1	4	4	X
ajfa-11752	67	2	.	.	NUM
ajfa-11752	67	3	findings	finding	NOUN
ajfa-11752	67	4	and	and	CCONJ
ajfa-11752	67	5	discussions	discussion	NOUN
ajfa-11752	67	6	4.1	4.1	NUM
ajfa-11752	67	7	.	.	PUNCT
ajfa-11752	68	1	descriptive	descriptive	ADJ
ajfa-11752	68	2	statistics	statistic	NOUN
ajfa-11752	68	3	and	and	CCONJ
ajfa-11752	68	4	univariate	univariate	ADJ
ajfa-11752	68	5	tests	test	NOUN
ajfa-11752	68	6	the	the	DET
ajfa-11752	68	7	descriptive	descriptive	ADJ
ajfa-11752	68	8	statistics	statistic	NOUN
ajfa-11752	68	9	for	for	ADP
ajfa-11752	68	10	the	the	DET
ajfa-11752	68	11	women	woman	NOUN
ajfa-11752	68	12	serving	serve	VERB
ajfa-11752	68	13	on	on	ADP
ajfa-11752	68	14	the	the	DET
ajfa-11752	68	15	board	board	NOUN
ajfa-11752	68	16	variable	variable	NOUN
ajfa-11752	68	17	as	as	ADV
ajfa-11752	68	18	well	well	ADV
ajfa-11752	68	19	as	as	ADP
ajfa-11752	68	20	for	for	ADP
ajfa-11752	68	21	the	the	DET
ajfa-11752	68	22	other	other	ADJ
ajfa-11752	68	23	control	control	NOUN
ajfa-11752	68	24	variables	variable	NOUN
ajfa-11752	68	25	are	be	AUX
ajfa-11752	68	26	presented	present	VERB
ajfa-11752	68	27	in	in	ADP
ajfa-11752	68	28	table	table	NOUN
ajfa-11752	68	29	ii	ii	PROPN
ajfa-11752	68	30	.	.	PUNCT
ajfa-11752	69	1	the	the	DET
ajfa-11752	69	2	table	table	NOUN
ajfa-11752	69	3	shows	show	VERB
ajfa-11752	69	4	the	the	DET
ajfa-11752	69	5	statistics	statistic	NOUN
ajfa-11752	69	6	for	for	ADP
ajfa-11752	69	7	the	the	DET
ajfa-11752	69	8	entire	entire	ADJ
ajfa-11752	69	9	sample	sample	NOUN
ajfa-11752	69	10	of	of	ADP
ajfa-11752	69	11	601	601	NUM
ajfa-11752	69	12	observations	observation	NOUN
ajfa-11752	69	13	.	.	PUNCT
ajfa-11752	70	1	the	the	DET
ajfa-11752	70	2	statistics	statistic	NOUN
ajfa-11752	70	3	demonstrate	demonstrate	VERB
ajfa-11752	70	4	that	that	SCONJ
ajfa-11752	70	5	nearly	nearly	ADV
ajfa-11752	70	6	48	48	NUM
ajfa-11752	70	7	percent	percent	NOUN
ajfa-11752	70	8	of	of	ADP
ajfa-11752	70	9	the	the	DET
ajfa-11752	70	10	sample	sample	NOUN
ajfa-11752	70	11	firms	firm	NOUN
ajfa-11752	70	12	contain	contain	VERB
ajfa-11752	70	13	women	woman	NOUN
ajfa-11752	70	14	serving	serve	VERB
ajfa-11752	70	15	on	on	ADP
ajfa-11752	70	16	their	their	PRON
ajfa-11752	70	17	boardroom	boardroom	NOUN
ajfa-11752	70	18	during	during	ADP
ajfa-11752	70	19	the	the	DET
ajfa-11752	70	20	sample	sample	NOUN
ajfa-11752	70	21	period	period	NOUN
ajfa-11752	70	22	2010	2010	NUM
ajfa-11752	70	23	-	-	SYM
ajfa-11752	70	24	2015	2015	NUM
ajfa-11752	70	25	.	.	PUNCT
ajfa-11752	71	1	accordingly	accordingly	ADV
ajfa-11752	71	2	,	,	PUNCT
ajfa-11752	71	3	independent	independent	ADJ
ajfa-11752	71	4	directors	director	NOUN
ajfa-11752	71	5	represent	represent	VERB
ajfa-11752	71	6	45	45	NUM
ajfa-11752	71	7	percent	percent	NOUN
ajfa-11752	71	8	of	of	ADP
ajfa-11752	71	9	board	board	NOUN
ajfa-11752	71	10	size	size	NOUN
ajfa-11752	71	11	which	which	PRON
ajfa-11752	71	12	is	be	AUX
ajfa-11752	71	13	consistent	consistent	ADJ
ajfa-11752	71	14	with	with	ADP
ajfa-11752	71	15	the	the	DET
ajfa-11752	71	16	recommendation	recommendation	NOUN
ajfa-11752	71	17	of	of	ADP
ajfa-11752	71	18	mccg	mccg	PROPN
ajfa-11752	71	19	2012	2012	NUM
ajfa-11752	71	20	.	.	PUNCT
ajfa-11752	72	1	the	the	DET
ajfa-11752	72	2	table	table	NOUN
ajfa-11752	72	3	also	also	ADV
ajfa-11752	72	4	reveals	reveal	VERB
ajfa-11752	72	5	that	that	SCONJ
ajfa-11752	72	6	big	big	ADJ
ajfa-11752	72	7	4	4	NUM
ajfa-11752	72	8	audit	audit	NOUN
ajfa-11752	72	9	firms	firm	NOUN
ajfa-11752	72	10	audit	audit	VERB
ajfa-11752	72	11	about	about	ADV
ajfa-11752	72	12	50	50	NUM
ajfa-11752	72	13	percent	percent	NOUN
ajfa-11752	72	14	of	of	ADP
ajfa-11752	72	15	the	the	DET
ajfa-11752	72	16	sample	sample	NOUN
ajfa-11752	72	17	firms	firm	NOUN
ajfa-11752	72	18	.	.	PUNCT
ajfa-11752	73	1	asian	asian	ADJ
ajfa-11752	73	2	journal	journal	PROPN
ajfa-11752	73	3	of	of	ADP
ajfa-11752	73	4	finance	finance	PROPN
ajfa-11752	73	5	&	&	CCONJ
ajfa-11752	73	6	accounting	accounting	PROPN
ajfa-11752	73	7	issn	issn	PROPN
ajfa-11752	73	8	1946	1946	NUM
ajfa-11752	73	9	-	-	PUNCT
ajfa-11752	73	10	052x	052x	PROPN
ajfa-11752	73	11	2017	2017	NUM
ajfa-11752	73	12	,	,	PUNCT
ajfa-11752	73	13	vol	vol	NOUN
ajfa-11752	73	14	.	.	NOUN
ajfa-11752	73	15	9	9	NUM
ajfa-11752	73	16	,	,	PUNCT
ajfa-11752	73	17	no	no	NOUN
ajfa-11752	73	18	.	.	NOUN
ajfa-11752	73	19	2	2	NUM
ajfa-11752	73	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	73	21	54	54	NUM
ajfa-11752	73	22	table	table	NOUN
ajfa-11752	73	23	2	2	NUM
ajfa-11752	73	24	.	.	PUNCT
ajfa-11752	73	25	descriptive	descriptive	ADJ
ajfa-11752	73	26	statistics	statistic	NOUN
ajfa-11752	73	27	of	of	ADP
ajfa-11752	73	28	independent	independent	ADJ
ajfa-11752	73	29	variables	variable	NOUN
ajfa-11752	73	30	.	.	PUNCT
ajfa-11752	74	1	variables	variable	NOUN
ajfa-11752	74	2	mean	mean	VERB
ajfa-11752	74	3	median	median	ADJ
ajfa-11752	74	4	std	std	PROPN
ajfa-11752	74	5	.	.	PROPN
ajfa-11752	75	1	dev	dev	PROPN
ajfa-11752	75	2	.	.	PUNCT
ajfa-11752	76	1	min	min	PROPN
ajfa-11752	76	2	max	max	PROPN
ajfa-11752	76	3	number	number	PROPN
ajfa-11752	76	4	obs	obs	PROPN
ajfa-11752	76	5	.	.	PUNCT
ajfa-11752	77	1	=	=	NOUN
ajfa-11752	77	2	601	601	NUM
ajfa-11752	77	3	abbd	abbd	NOUN
ajfa-11752	77	4	0.3910	0.3910	NUM
ajfa-11752	77	5	0	0	NUM
ajfa-11752	78	1	0.4883	0.4883	NUM
ajfa-11752	78	2	0	0	NUM
ajfa-11752	78	3	1	1	NUM
ajfa-11752	78	4	gender	gender	NOUN
ajfa-11752	78	5	0.4792	0.4792	NUM
ajfa-11752	78	6	0	0	NUM
ajfa-11752	78	7	0.4999	0.4999	NUM
ajfa-11752	78	8	0	0	NUM
ajfa-11752	78	9	1	1	NUM
ajfa-11752	78	10	bind	bind	VERB
ajfa-11752	78	11	0.4544	0.4544	NUM
ajfa-11752	78	12	0.4285	0.4285	NUM
ajfa-11752	78	13	0.1202	0.1202	NUM
ajfa-11752	78	14	0.1667	0.1667	NUM
ajfa-11752	78	15	1	1	NUM
ajfa-11752	78	16	bsize	bsize	VERB
ajfa-11752	78	17	7.4309	7.4309	NUM
ajfa-11752	78	18	7	7	NUM
ajfa-11752	78	19	1.9754	1.9754	NUM
ajfa-11752	78	20	4	4	NUM
ajfa-11752	78	21	14	14	NUM
ajfa-11752	78	22	big4	big4	NOUN
ajfa-11752	78	23	0.5024	0.5024	NUM
ajfa-11752	78	24	1	1	NUM
ajfa-11752	78	25	0.5004	0.5004	NUM
ajfa-11752	78	26	0	0	NUM
ajfa-11752	78	27	1	1	NUM
ajfa-11752	78	28	roe	roe	NOUN
ajfa-11752	78	29	0.0999	0.0999	NUM
ajfa-11752	78	30	0.0842	0.0842	NUM
ajfa-11752	78	31	0.3342	0.3342	NUM
ajfa-11752	78	32	-1.1469	-1.1469	NOUN
ajfa-11752	78	33	7.4308	7.4308	NUM
ajfa-11752	78	34	fsize(log	fsize(log	NOUN
ajfa-11752	78	35	)	)	PUNCT
ajfa-11752	78	36	19.993	19.993	NUM
ajfa-11752	78	37	19.763	19.763	NUM
ajfa-11752	78	38	1.6103	1.6103	NUM
ajfa-11752	78	39	16.7523	16.7523	NUM
ajfa-11752	78	40	24.834	24.834	NUM
ajfa-11752	78	41	lev	lev	NOUN
ajfa-11752	78	42	0.1813	0.1813	NUM
ajfa-11752	78	43	0.1649	0.1649	NUM
ajfa-11752	78	44	0.1446	0.1446	NUM
ajfa-11752	78	45	0	0	NUM
ajfa-11752	78	46	0.7601	0.7601	NUM
ajfa-11752	78	47	fcf	fcf	NOUN
ajfa-11752	78	48	0.1622	0.1622	NUM
ajfa-11752	78	49	0.1201	0.1201	NUM
ajfa-11752	78	50	0.1408	0.1408	NUM
ajfa-11752	78	51	-0.0378	-0.0378	NOUN
ajfa-11752	78	52	0.8801	0.8801	NUM
ajfa-11752	78	53	the	the	DET
ajfa-11752	78	54	following	follow	VERB
ajfa-11752	78	55	table	table	NOUN
ajfa-11752	78	56	3	3	NUM
ajfa-11752	78	57	shows	show	VERB
ajfa-11752	78	58	the	the	DET
ajfa-11752	78	59	pearson	pearson	PROPN
ajfa-11752	78	60	correlation	correlation	NOUN
ajfa-11752	78	61	results	result	NOUN
ajfa-11752	78	62	of	of	ADP
ajfa-11752	78	63	independent	independent	ADJ
ajfa-11752	78	64	and	and	CCONJ
ajfa-11752	78	65	control	control	NOUN
ajfa-11752	78	66	variables	variable	NOUN
ajfa-11752	78	67	.	.	PUNCT
ajfa-11752	79	1	results	result	NOUN
ajfa-11752	79	2	in	in	ADP
ajfa-11752	79	3	table	table	NOUN
ajfa-11752	79	4	3	3	NUM
ajfa-11752	79	5	show	show	VERB
ajfa-11752	79	6	low	low	ADJ
ajfa-11752	79	7	coefficient	coefficient	NOUN
ajfa-11752	79	8	correlations	correlation	NOUN
ajfa-11752	79	9	which	which	PRON
ajfa-11752	79	10	indicate	indicate	VERB
ajfa-11752	79	11	that	that	SCONJ
ajfa-11752	79	12	less	less	ADV
ajfa-11752	79	13	serious	serious	ADJ
ajfa-11752	79	14	multicollinearity	multicollinearity	NOUN
ajfa-11752	79	15	problems	problem	NOUN
ajfa-11752	79	16	between	between	ADP
ajfa-11752	79	17	independent	independent	ADJ
ajfa-11752	79	18	variables	variable	NOUN
ajfa-11752	79	19	,	,	PUNCT
ajfa-11752	79	20	where	where	SCONJ
ajfa-11752	79	21	the	the	DET
ajfa-11752	79	22	highest	high	ADJ
ajfa-11752	79	23	correlation	correlation	NOUN
ajfa-11752	79	24	is	be	AUX
ajfa-11752	79	25	54	54	NUM
ajfa-11752	79	26	percent	percent	NOUN
ajfa-11752	79	27	which	which	PRON
ajfa-11752	79	28	is	be	AUX
ajfa-11752	79	29	between	between	ADP
ajfa-11752	79	30	fsize	fsize	NOUN
ajfa-11752	79	31	and	and	CCONJ
ajfa-11752	79	32	lev	lev	NOUN
ajfa-11752	79	33	.	.	PUNCT
ajfa-11752	79	34	table	table	NOUN
ajfa-11752	79	35	3	3	NUM
ajfa-11752	79	36	.	.	PUNCT
ajfa-11752	79	37	correlation	correlation	NOUN
ajfa-11752	79	38	matrix	matrix	NOUN
ajfa-11752	79	39	of	of	ADP
ajfa-11752	79	40	variables	variable	NOUN
ajfa-11752	79	41	variables	variable	NOUN
ajfa-11752	79	42	abbd	abbd	VERB
ajfa-11752	79	43	gender	gender	NOUN
ajfa-11752	79	44	bind	bind	NOUN
ajfa-11752	79	45	bsize	bsize	VERB
ajfa-11752	79	46	big4	big4	PROPN
ajfa-11752	79	47	roe	roe	PROPN
ajfa-11752	79	48	fsize	fsize	PROPN
ajfa-11752	79	49	lev	lev	PROPN
ajfa-11752	79	50	fcf	fcf	PROPN
ajfa-11752	79	51	abbd	abbd	PROPN
ajfa-11752	79	52	1	1	NUM
ajfa-11752	79	53	gender	gender	NOUN
ajfa-11752	79	54	-0.038	-0.038	PUNCT
ajfa-11752	79	55	1	1	NUM
ajfa-11752	79	56	bind	bind	VERB
ajfa-11752	79	57	-0.090	-0.090	NOUN
ajfa-11752	79	58	*	*	NOUN
ajfa-11752	79	59	-0.26	-0.26	NOUN
ajfa-11752	79	60	*	*	PUNCT
ajfa-11752	79	61	*	*	PUNCT
ajfa-11752	79	62	*	*	SYM
ajfa-11752	79	63	1	1	NUM
ajfa-11752	79	64	bsize	bsize	VERB
ajfa-11752	79	65	0.065	0.065	NUM
ajfa-11752	79	66	0.28	0.28	NUM
ajfa-11752	79	67	*	*	PUNCT
ajfa-11752	79	68	*	*	PUNCT
ajfa-11752	79	69	*	*	PUNCT
ajfa-11752	79	70	-0.36	-0.36	NUM
ajfa-11752	79	71	*	*	PUNCT
ajfa-11752	79	72	*	*	PUNCT
ajfa-11752	79	73	*	*	SYM
ajfa-11752	79	74	1	1	NUM
ajfa-11752	79	75	big4	big4	NOUN
ajfa-11752	79	76	-0.021	-0.021	NOUN
ajfa-11752	79	77	0.009	0.009	NUM
ajfa-11752	79	78	-0.15	-0.15	NUM
ajfa-11752	79	79	*	*	PROPN
ajfa-11752	79	80	*	*	PROPN
ajfa-11752	79	81	0.09	0.09	NUM
ajfa-11752	79	82	*	*	SYM
ajfa-11752	79	83	1	1	NUM
ajfa-11752	79	84	roe	roe	NOUN
ajfa-11752	79	85	-0.003	-0.003	PROPN
ajfa-11752	79	86	-0.07	-0.07	X
ajfa-11752	79	87	-0.058	-0.058	NUM
ajfa-11752	79	88	0.019	0.019	NUM
ajfa-11752	79	89	0.072	0.072	NUM
ajfa-11752	79	90	1	1	NUM
ajfa-11752	79	91	fsize	fsize	NOUN
ajfa-11752	79	92	0.047	0.047	NUM
ajfa-11752	79	93	0.13	0.13	NUM
ajfa-11752	79	94	*	*	PUNCT
ajfa-11752	79	95	*	*	PUNCT
ajfa-11752	79	96	-0.056	-0.056	PROPN
ajfa-11752	79	97	0.45	0.45	NUM
ajfa-11752	79	98	*	*	PUNCT
ajfa-11752	79	99	*	*	PUNCT
ajfa-11752	79	100	*	*	PUNCT
ajfa-11752	79	101	0.35	0.35	NUM
ajfa-11752	79	102	*	*	PUNCT
ajfa-11752	79	103	*	*	PUNCT
ajfa-11752	79	104	*	*	NOUN
ajfa-11752	79	105	0.092	0.092	NUM
ajfa-11752	79	106	1	1	NUM
ajfa-11752	79	107	lev	lev	NOUN
ajfa-11752	79	108	-0.028	-0.028	PUNCT
ajfa-11752	79	109	0.22	0.22	NUM
ajfa-11752	79	110	*	*	PUNCT
ajfa-11752	79	111	*	*	PUNCT
ajfa-11752	79	112	*	*	PUNCT
ajfa-11752	79	113	-0.19	-0.19	NOUN
ajfa-11752	79	114	*	*	PUNCT
ajfa-11752	79	115	*	*	PUNCT
ajfa-11752	79	116	*	*	PUNCT
ajfa-11752	79	117	0.33	0.33	NUM
ajfa-11752	79	118	*	*	PUNCT
ajfa-11752	79	119	*	*	PUNCT
ajfa-11752	79	120	*	*	PUNCT
ajfa-11752	79	121	0.14	0.14	NUM
ajfa-11752	79	122	*	*	PUNCT
ajfa-11752	79	123	*	*	PUNCT
ajfa-11752	79	124	-0.027	-0.027	NUM
ajfa-11752	79	125	0.55	0.55	NUM
ajfa-11752	79	126	*	*	PUNCT
ajfa-11752	79	127	*	*	PUNCT
ajfa-11752	79	128	*	*	SYM
ajfa-11752	79	129	1	1	NUM
ajfa-11752	79	130	fcf	fcf	PROPN
ajfa-11752	79	131	0.034	0.034	NUM
ajfa-11752	79	132	-0.09	-0.09	PROPN
ajfa-11752	79	133	*	*	PROPN
ajfa-11752	79	134	0.028	0.028	NUM
ajfa-11752	79	135	-0.08	-0.08	NUM
ajfa-11752	79	136	-0.060	-0.060	NOUN
ajfa-11752	79	137	0.098	0.098	NUM
ajfa-11752	79	138	-0.18	-0.18	PRON
ajfa-11752	79	139	*	*	NOUN
ajfa-11752	79	140	*	*	PUNCT
ajfa-11752	79	141	*	*	PUNCT
ajfa-11752	79	142	-0.3	-0.3	PUNCT
ajfa-11752	79	143	*	*	PUNCT
ajfa-11752	79	144	*	*	PUNCT
ajfa-11752	79	145	*	*	PROPN
ajfa-11752	79	146	1	1	NUM
ajfa-11752	79	147	notes	note	NOUN
ajfa-11752	79	148	:	:	PUNCT
ajfa-11752	79	149	*	*	PUNCT
ajfa-11752	79	150	,	,	PUNCT
ajfa-11752	79	151	*	*	PUNCT
ajfa-11752	79	152	*	*	PUNCT
ajfa-11752	79	153	,	,	PUNCT
ajfa-11752	79	154	*	*	PUNCT
ajfa-11752	79	155	*	*	PUNCT
ajfa-11752	79	156	*	*	PUNCT
ajfa-11752	79	157	significant	significant	ADJ
ajfa-11752	79	158	at	at	ADP
ajfa-11752	79	159	10	10	NUM
ajfa-11752	79	160	%	%	NOUN
ajfa-11752	79	161	,	,	PUNCT
ajfa-11752	79	162	5	5	NUM
ajfa-11752	79	163	%	%	NOUN
ajfa-11752	79	164	,	,	PUNCT
ajfa-11752	79	165	and	and	CCONJ
ajfa-11752	79	166	1	1	NUM
ajfa-11752	79	167	%	%	NOUN
ajfa-11752	79	168	levels	level	NOUN
ajfa-11752	79	169	,	,	PUNCT
ajfa-11752	79	170	respectively	respectively	ADV
ajfa-11752	79	171	.	.	PUNCT
ajfa-11752	80	1	4.2	4.2	NUM
ajfa-11752	80	2	multivariate	multivariate	NOUN
ajfa-11752	80	3	analysis	analysis	NOUN
ajfa-11752	80	4	the	the	DET
ajfa-11752	80	5	results	result	NOUN
ajfa-11752	80	6	of	of	ADP
ajfa-11752	80	7	panel	panel	NOUN
ajfa-11752	80	8	logistic	logistic	ADJ
ajfa-11752	80	9	regression	regression	NOUN
ajfa-11752	80	10	are	be	AUX
ajfa-11752	80	11	presented	present	VERB
ajfa-11752	80	12	in	in	ADP
ajfa-11752	80	13	table	table	NOUN
ajfa-11752	80	14	4	4	NUM
ajfa-11752	80	15	,	,	PUNCT
ajfa-11752	80	16	which	which	PRON
ajfa-11752	80	17	provide	provide	VERB
ajfa-11752	80	18	considerable	considerable	ADJ
ajfa-11752	80	19	evidence	evidence	NOUN
ajfa-11752	80	20	regarding	regard	VERB
ajfa-11752	80	21	the	the	DET
ajfa-11752	80	22	tested	test	VERB
ajfa-11752	80	23	hypothesis	hypothesis	NOUN
ajfa-11752	80	24	of	of	ADP
ajfa-11752	80	25	our	our	PRON
ajfa-11752	80	26	paper	paper	NOUN
ajfa-11752	80	27	.	.	PUNCT
ajfa-11752	81	1	as	as	SCONJ
ajfa-11752	81	2	shown	show	VERB
ajfa-11752	81	3	in	in	ADP
ajfa-11752	81	4	in	in	ADP
ajfa-11752	81	5	the	the	DET
ajfa-11752	81	6	table	table	NOUN
ajfa-11752	81	7	,	,	PUNCT
ajfa-11752	81	8	the	the	DET
ajfa-11752	81	9	coefficient	coefficient	NOUN
ajfa-11752	81	10	on	on	ADP
ajfa-11752	81	11	the	the	DET
ajfa-11752	81	12	percentage	percentage	NOUN
ajfa-11752	81	13	of	of	ADP
ajfa-11752	81	14	women	woman	NOUN
ajfa-11752	81	15	serving	serve	VERB
ajfa-11752	81	16	on	on	ADP
ajfa-11752	81	17	the	the	DET
ajfa-11752	81	18	board	board	NOUN
ajfa-11752	81	19	of	of	ADP
ajfa-11752	81	20	directors	director	NOUN
ajfa-11752	81	21	(	(	PUNCT
ajfa-11752	81	22	gender	gender	NOUN
ajfa-11752	81	23	)	)	PUNCT
ajfa-11752	81	24	is	be	AUX
ajfa-11752	81	25	-0.3007	-0.3007	ADJ
ajfa-11752	81	26	which	which	PRON
ajfa-11752	81	27	is	be	AUX
ajfa-11752	81	28	significantly	significantly	ADV
ajfa-11752	81	29	negative	negative	ADJ
ajfa-11752	81	30	accretive	accretive	ADJ
ajfa-11752	81	31	share	share	NOUN
ajfa-11752	81	32	buyback	buyback	NOUN
ajfa-11752	81	33	(	(	PUNCT
ajfa-11752	81	34	z=-1.65	z=-1.65	PROPN
ajfa-11752	81	35	,	,	PUNCT
ajfa-11752	81	36	p	p	X
ajfa-11752	81	37	<	<	X
ajfa-11752	81	38	0.10	0.10	NUM
ajfa-11752	81	39	)	)	PUNCT
ajfa-11752	81	40	.	.	PUNCT
ajfa-11752	82	1	the	the	DET
ajfa-11752	82	2	findings	finding	NOUN
ajfa-11752	82	3	are	be	AUX
ajfa-11752	82	4	somewhat	somewhat	ADV
ajfa-11752	82	5	consistent	consistent	ADJ
ajfa-11752	82	6	with	with	ADP
ajfa-11752	82	7	our	our	PRON
ajfa-11752	82	8	prediction	prediction	NOUN
ajfa-11752	82	9	that	that	SCONJ
ajfa-11752	82	10	the	the	DET
ajfa-11752	82	11	presence	presence	NOUN
ajfa-11752	82	12	of	of	ADP
ajfa-11752	82	13	women	woman	NOUN
ajfa-11752	82	14	directors	director	NOUN
ajfa-11752	82	15	on	on	ADP
ajfa-11752	82	16	firms	firm	NOUN
ajfa-11752	82	17	’	'	PUNCT
ajfa-11752	82	18	board	board	NOUN
ajfa-11752	82	19	of	of	ADP
ajfa-11752	82	20	directors	director	NOUN
ajfa-11752	82	21	is	be	AUX
ajfa-11752	82	22	less	less	ADV
ajfa-11752	82	23	likely	likely	ADJ
ajfa-11752	82	24	to	to	PART
ajfa-11752	82	25	utilise	utilise	VERB
ajfa-11752	82	26	accretive	accretive	ADJ
ajfa-11752	82	27	share	share	NOUN
ajfa-11752	82	28	buyback	buyback	NOUN
ajfa-11752	82	29	to	to	PART
ajfa-11752	82	30	manage	manage	VERB
ajfa-11752	82	31	eps	eps	PROPN
ajfa-11752	82	32	.	.	PUNCT
ajfa-11752	83	1	the	the	DET
ajfa-11752	83	2	result	result	NOUN
ajfa-11752	83	3	is	be	AUX
ajfa-11752	83	4	also	also	ADV
ajfa-11752	83	5	slightly	slightly	ADV
ajfa-11752	83	6	consistent	consistent	ADJ
ajfa-11752	83	7	with	with	ADP
ajfa-11752	83	8	the	the	DET
ajfa-11752	83	9	argument	argument	NOUN
ajfa-11752	83	10	that	that	SCONJ
ajfa-11752	83	11	women	woman	NOUN
ajfa-11752	83	12	are	be	AUX
ajfa-11752	83	13	more	more	ADV
ajfa-11752	83	14	conservative	conservative	ADJ
ajfa-11752	83	15	and	and	CCONJ
ajfa-11752	83	16	less	less	ADJ
ajfa-11752	83	17	risk	risk	NOUN
ajfa-11752	83	18	tolerance	tolerance	NOUN
ajfa-11752	83	19	than	than	ADP
ajfa-11752	83	20	a	a	DET
ajfa-11752	83	21	man	man	NOUN
ajfa-11752	83	22	in	in	ADP
ajfa-11752	83	23	making	make	VERB
ajfa-11752	83	24	decisions	decision	NOUN
ajfa-11752	83	25	related	relate	VERB
ajfa-11752	83	26	to	to	ADP
ajfa-11752	83	27	managing	manage	VERB
ajfa-11752	83	28	earnings	earning	NOUN
ajfa-11752	83	29	(	(	PUNCT
ajfa-11752	83	30	ittonen	ittonen	NOUN
ajfa-11752	83	31	&	&	CCONJ
ajfa-11752	83	32	peni	peni	NOUN
ajfa-11752	83	33	,	,	PUNCT
ajfa-11752	83	34	2012	2012	NUM
ajfa-11752	83	35	;	;	PUNCT
ajfa-11752	83	36	krishnan	krishnan	PROPN
ajfa-11752	83	37	&	&	CCONJ
ajfa-11752	83	38	parsons	parsons	PROPN
ajfa-11752	83	39	,	,	PUNCT
ajfa-11752	83	40	2008	2008	NUM
ajfa-11752	83	41	;	;	PUNCT
ajfa-11752	83	42	peni	peni	NOUN
ajfa-11752	83	43	&	&	CCONJ
ajfa-11752	83	44	vähämaa	vähämaa	NOUN
ajfa-11752	83	45	,	,	PUNCT
ajfa-11752	83	46	2010	2010	NUM
ajfa-11752	83	47	)	)	PUNCT
ajfa-11752	83	48	.	.	PUNCT
ajfa-11752	84	1	practically	practically	ADV
ajfa-11752	84	2	,	,	PUNCT
ajfa-11752	84	3	the	the	DET
ajfa-11752	84	4	results	result	NOUN
ajfa-11752	84	5	of	of	ADP
ajfa-11752	84	6	this	this	DET
ajfa-11752	84	7	asian	asian	ADJ
ajfa-11752	84	8	journal	journal	NOUN
ajfa-11752	84	9	of	of	ADP
ajfa-11752	84	10	finance	finance	PROPN
ajfa-11752	84	11	&	&	CCONJ
ajfa-11752	84	12	accounting	accounting	PROPN
ajfa-11752	84	13	issn	issn	PROPN
ajfa-11752	84	14	1946	1946	NUM
ajfa-11752	84	15	-	-	PUNCT
ajfa-11752	84	16	052x	052x	PROPN
ajfa-11752	84	17	2017	2017	NUM
ajfa-11752	84	18	,	,	PUNCT
ajfa-11752	84	19	vol	vol	NOUN
ajfa-11752	84	20	.	.	NOUN
ajfa-11752	84	21	9	9	NUM
ajfa-11752	84	22	,	,	PUNCT
ajfa-11752	84	23	no	no	NOUN
ajfa-11752	84	24	.	.	NOUN
ajfa-11752	84	25	2	2	NUM
ajfa-11752	84	26	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	84	27	55	55	NUM
ajfa-11752	84	28	paper	paper	NOUN
ajfa-11752	84	29	support	support	VERB
ajfa-11752	84	30	the	the	DET
ajfa-11752	84	31	policy	policy	NOUN
ajfa-11752	84	32	of	of	ADP
ajfa-11752	84	33	the	the	DET
ajfa-11752	84	34	malaysian	malaysian	ADJ
ajfa-11752	84	35	government	government	NOUN
ajfa-11752	84	36	to	to	PART
ajfa-11752	84	37	increase	increase	VERB
ajfa-11752	84	38	the	the	DET
ajfa-11752	84	39	presence	presence	NOUN
ajfa-11752	84	40	of	of	ADP
ajfa-11752	84	41	women	woman	NOUN
ajfa-11752	84	42	in	in	ADP
ajfa-11752	84	43	decision	decision	NOUN
ajfa-11752	84	44	-	-	PUNCT
ajfa-11752	84	45	making	make	VERB
ajfa-11752	84	46	positions	position	NOUN
ajfa-11752	84	47	to	to	PART
ajfa-11752	84	48	become	become	VERB
ajfa-11752	84	49	30	30	NUM
ajfa-11752	84	50	percent	percent	NOUN
ajfa-11752	84	51	in	in	ADP
ajfa-11752	84	52	both	both	CCONJ
ajfa-11752	84	53	public	public	ADJ
ajfa-11752	84	54	and	and	CCONJ
ajfa-11752	84	55	private	private	ADJ
ajfa-11752	84	56	sectors	sector	NOUN
ajfa-11752	84	57	.	.	PUNCT
ajfa-11752	85	1	the	the	DET
ajfa-11752	85	2	findings	finding	NOUN
ajfa-11752	85	3	reveal	reveal	VERB
ajfa-11752	85	4	the	the	DET
ajfa-11752	85	5	association	association	NOUN
ajfa-11752	85	6	between	between	ADP
ajfa-11752	85	7	women	woman	NOUN
ajfa-11752	85	8	on	on	ADP
ajfa-11752	85	9	the	the	DET
ajfa-11752	85	10	board	board	NOUN
ajfa-11752	85	11	of	of	ADP
ajfa-11752	85	12	directors	director	NOUN
ajfa-11752	85	13	and	and	CCONJ
ajfa-11752	85	14	accretive	accretive	ADJ
ajfa-11752	85	15	buyback	buyback	NOUN
ajfa-11752	85	16	is	be	AUX
ajfa-11752	85	17	significant	significant	ADJ
ajfa-11752	85	18	only	only	ADV
ajfa-11752	85	19	at	at	ADP
ajfa-11752	85	20	0.10	0.10	NUM
ajfa-11752	85	21	,	,	PUNCT
ajfa-11752	85	22	which	which	PRON
ajfa-11752	85	23	support	support	VERB
ajfa-11752	85	24	the	the	DET
ajfa-11752	85	25	outcomes	outcome	NOUN
ajfa-11752	85	26	of	of	ADP
ajfa-11752	85	27	the	the	DET
ajfa-11752	85	28	reports	report	NOUN
ajfa-11752	85	29	that	that	PRON
ajfa-11752	85	30	reveal	reveal	VERB
ajfa-11752	85	31	the	the	DET
ajfa-11752	85	32	presence	presence	NOUN
ajfa-11752	85	33	of	of	ADP
ajfa-11752	85	34	women	woman	NOUN
ajfa-11752	85	35	in	in	ADP
ajfa-11752	85	36	the	the	DET
ajfa-11752	85	37	top	top	ADJ
ajfa-11752	85	38	management	management	NOUN
ajfa-11752	85	39	in	in	ADP
ajfa-11752	85	40	malaysia	malaysia	PROPN
ajfa-11752	85	41	is	be	AUX
ajfa-11752	85	42	still	still	ADV
ajfa-11752	85	43	under	under	ADP
ajfa-11752	85	44	normal	normal	ADJ
ajfa-11752	85	45	level	level	NOUN
ajfa-11752	85	46	(	(	PUNCT
ajfa-11752	85	47	delliotte	delliotte	NOUN
ajfa-11752	85	48	,	,	PUNCT
ajfa-11752	85	49	2015	2015	NUM
ajfa-11752	85	50	;	;	PUNCT
ajfa-11752	85	51	fmt	fmt	VERB
ajfa-11752	85	52	,	,	PUNCT
ajfa-11752	85	53	2016	2016	NUM
ajfa-11752	85	54	)	)	PUNCT
ajfa-11752	85	55	.	.	PUNCT
ajfa-11752	86	1	regarding	regard	VERB
ajfa-11752	86	2	control	control	NOUN
ajfa-11752	86	3	variables	variable	NOUN
ajfa-11752	86	4	,	,	PUNCT
ajfa-11752	86	5	the	the	DET
ajfa-11752	86	6	result	result	NOUN
ajfa-11752	86	7	also	also	ADV
ajfa-11752	86	8	reported	report	VERB
ajfa-11752	86	9	a	a	DET
ajfa-11752	86	10	negatively	negatively	ADV
ajfa-11752	86	11	significant	significant	ADJ
ajfa-11752	86	12	association	association	NOUN
ajfa-11752	86	13	between	between	ADP
ajfa-11752	86	14	accretive	accretive	ADJ
ajfa-11752	86	15	share	share	NOUN
ajfa-11752	86	16	buyback	buyback	NOUN
ajfa-11752	86	17	(	(	PUNCT
ajfa-11752	86	18	earnings	earning	NOUN
ajfa-11752	86	19	management	management	NOUN
ajfa-11752	86	20	proxy	proxy	NOUN
ajfa-11752	86	21	)	)	PUNCT
ajfa-11752	86	22	and	and	CCONJ
ajfa-11752	86	23	board	board	NOUN
ajfa-11752	86	24	of	of	ADP
ajfa-11752	86	25	directors	director	NOUN
ajfa-11752	86	26	independent	independent	ADJ
ajfa-11752	86	27	(	(	PUNCT
ajfa-11752	86	28	bind	bind	NOUN
ajfa-11752	86	29	)	)	PUNCT
ajfa-11752	86	30	with	with	ADP
ajfa-11752	86	31	t	t	PROPN
ajfa-11752	86	32	=	=	SYM
ajfa-11752	86	33	-2.65	-2.65	PROPN
ajfa-11752	86	34	and	and	CCONJ
ajfa-11752	86	35	coefficient	coefficient	NOUN
ajfa-11752	86	36	at	at	ADP
ajfa-11752	86	37	-2.1467	-2.1467	PROPN
ajfa-11752	86	38	,	,	PUNCT
ajfa-11752	86	39	which	which	PRON
ajfa-11752	86	40	is	be	AUX
ajfa-11752	86	41	consistent	consistent	ADJ
ajfa-11752	86	42	with	with	ADP
ajfa-11752	86	43	siagian	siagian	ADJ
ajfa-11752	86	44	and	and	CCONJ
ajfa-11752	86	45	tresnaningsih	tresnaningsih	NOUN
ajfa-11752	86	46	(	(	PUNCT
ajfa-11752	86	47	2011	2011	NUM
ajfa-11752	86	48	)	)	PUNCT
ajfa-11752	86	49	and	and	CCONJ
ajfa-11752	86	50	xie	xie	PROPN
ajfa-11752	86	51	et	et	PROPN
ajfa-11752	86	52	al	al	PROPN
ajfa-11752	86	53	.	.	PROPN
ajfa-11752	87	1	(	(	PUNCT
ajfa-11752	87	2	2003	2003	NUM
ajfa-11752	87	3	)	)	PUNCT
ajfa-11752	87	4	who	who	PRON
ajfa-11752	87	5	found	find	VERB
ajfa-11752	87	6	effective	effective	ADJ
ajfa-11752	87	7	role	role	NOUN
ajfa-11752	87	8	of	of	ADP
ajfa-11752	87	9	the	the	DET
ajfa-11752	87	10	board	board	NOUN
ajfa-11752	87	11	independence	independence	NOUN
ajfa-11752	87	12	in	in	ADP
ajfa-11752	87	13	constraining	constrain	VERB
ajfa-11752	87	14	earnings	earning	NOUN
ajfa-11752	87	15	management	management	NOUN
ajfa-11752	87	16	.	.	PUNCT
ajfa-11752	88	1	this	this	DET
ajfa-11752	88	2	empirical	empirical	ADJ
ajfa-11752	88	3	evidence	evidence	NOUN
ajfa-11752	88	4	hence	hence	ADV
ajfa-11752	88	5	supports	support	VERB
ajfa-11752	88	6	the	the	DET
ajfa-11752	88	7	role	role	NOUN
ajfa-11752	88	8	of	of	ADP
ajfa-11752	88	9	independent	independent	ADJ
ajfa-11752	88	10	directors	director	NOUN
ajfa-11752	88	11	as	as	ADP
ajfa-11752	88	12	an	an	DET
ajfa-11752	88	13	effective	effective	ADJ
ajfa-11752	88	14	mechanism	mechanism	NOUN
ajfa-11752	88	15	in	in	ADP
ajfa-11752	88	16	monitoring	monitor	VERB
ajfa-11752	88	17	managers	manager	NOUN
ajfa-11752	88	18	’	'	PUNCT
ajfa-11752	88	19	behaviours	behaviour	NOUN
ajfa-11752	88	20	.	.	PUNCT
ajfa-11752	89	1	however	however	ADV
ajfa-11752	89	2	,	,	PUNCT
ajfa-11752	89	3	bsize	bsize	VERB
ajfa-11752	89	4	and	and	CCONJ
ajfa-11752	89	5	big4	big4	NOUN
ajfa-11752	89	6	variables	variable	NOUN
ajfa-11752	89	7	have	have	VERB
ajfa-11752	89	8	no	no	DET
ajfa-11752	89	9	significant	significant	ADJ
ajfa-11752	89	10	association	association	NOUN
ajfa-11752	89	11	with	with	ADP
ajfa-11752	89	12	accretive	accretive	ADJ
ajfa-11752	89	13	share	share	NOUN
ajfa-11752	89	14	buyback	buyback	NOUN
ajfa-11752	89	15	actions	action	NOUN
ajfa-11752	89	16	.	.	PUNCT
ajfa-11752	90	1	consistent	consistent	ADJ
ajfa-11752	90	2	with	with	ADP
ajfa-11752	90	3	abdul	abdul	PROPN
ajfa-11752	90	4	latif	latif	PROPN
ajfa-11752	90	5	and	and	CCONJ
ajfa-11752	90	6	taufil	taufil	PROPN
ajfa-11752	90	7	-	-	PUNCT
ajfa-11752	90	8	mohd	mohd	ADJ
ajfa-11752	90	9	(	(	PUNCT
ajfa-11752	90	10	2013	2013	NUM
ajfa-11752	90	11	)	)	PUNCT
ajfa-11752	90	12	,	,	PUNCT
ajfa-11752	90	13	free	free	ADJ
ajfa-11752	90	14	cash	cash	NOUN
ajfa-11752	90	15	flow	flow	NOUN
ajfa-11752	90	16	(	(	PUNCT
ajfa-11752	90	17	fcf	fcf	NOUN
ajfa-11752	90	18	)	)	PUNCT
ajfa-11752	90	19	has	have	VERB
ajfa-11752	90	20	an	an	DET
ajfa-11752	90	21	insignificant	insignificant	ADJ
ajfa-11752	90	22	relationship	relationship	NOUN
ajfa-11752	90	23	which	which	PRON
ajfa-11752	90	24	means	mean	VERB
ajfa-11752	90	25	accretive	accretive	ADJ
ajfa-11752	90	26	share	share	NOUN
ajfa-11752	90	27	buyback	buyback	NOUN
ajfa-11752	90	28	activities	activity	NOUN
ajfa-11752	90	29	do	do	AUX
ajfa-11752	90	30	not	not	PART
ajfa-11752	90	31	influence	influence	VERB
ajfa-11752	90	32	by	by	ADP
ajfa-11752	90	33	excess	excess	ADJ
ajfa-11752	90	34	cash	cash	NOUN
ajfa-11752	90	35	flow	flow	NOUN
ajfa-11752	90	36	.	.	PUNCT
ajfa-11752	91	1	whereas	whereas	SCONJ
ajfa-11752	91	2	,	,	PUNCT
ajfa-11752	91	3	firm	firm	ADJ
ajfa-11752	91	4	size	size	NOUN
ajfa-11752	91	5	(	(	PUNCT
ajfa-11752	91	6	z=	z=	NOUN
ajfa-11752	91	7	2.1	2.1	NUM
ajfa-11752	91	8	,	,	PUNCT
ajfa-11752	91	9	p	p	NOUN
ajfa-11752	91	10	=	=	NOUN
ajfa-11752	91	11	0.036	0.036	NUM
ajfa-11752	91	12	)	)	PUNCT
ajfa-11752	91	13	is	be	AUX
ajfa-11752	91	14	significantly	significantly	ADV
ajfa-11752	91	15	positive	positive	ADJ
ajfa-11752	91	16	,	,	PUNCT
ajfa-11752	91	17	indicating	indicate	VERB
ajfa-11752	91	18	that	that	SCONJ
ajfa-11752	91	19	large	large	ADJ
ajfa-11752	91	20	firms	firm	NOUN
ajfa-11752	91	21	are	be	AUX
ajfa-11752	91	22	more	more	ADV
ajfa-11752	91	23	likely	likely	ADJ
ajfa-11752	91	24	to	to	PART
ajfa-11752	91	25	manage	manage	VERB
ajfa-11752	91	26	earnings	earning	NOUN
ajfa-11752	91	27	through	through	ADP
ajfa-11752	91	28	an	an	DET
ajfa-11752	91	29	accretive	accretive	ADJ
ajfa-11752	91	30	share	share	NOUN
ajfa-11752	91	31	buyback	buyback	NOUN
ajfa-11752	91	32	.	.	PUNCT
ajfa-11752	92	1	finally	finally	ADV
ajfa-11752	92	2	,	,	PUNCT
ajfa-11752	92	3	the	the	DET
ajfa-11752	92	4	table	table	NOUN
ajfa-11752	92	5	shows	show	VERB
ajfa-11752	92	6	a	a	DET
ajfa-11752	92	7	significantly	significantly	ADV
ajfa-11752	92	8	negative	negative	ADJ
ajfa-11752	92	9	linkage	linkage	NOUN
ajfa-11752	92	10	among	among	ADP
ajfa-11752	92	11	firms	firm	NOUN
ajfa-11752	92	12	’	'	PUNCT
ajfa-11752	92	13	leverage	leverage	NOUN
ajfa-11752	92	14	and	and	CCONJ
ajfa-11752	92	15	accretive	accretive	ADJ
ajfa-11752	92	16	buyback	buyback	NOUN
ajfa-11752	92	17	,	,	PUNCT
ajfa-11752	92	18	suggesting	suggest	VERB
ajfa-11752	92	19	high	high	ADJ
ajfa-11752	92	20	leverage	leverage	NOUN
ajfa-11752	92	21	firms	firm	NOUN
ajfa-11752	92	22	are	be	AUX
ajfa-11752	92	23	less	less	ADV
ajfa-11752	92	24	likely	likely	ADJ
ajfa-11752	92	25	to	to	PART
ajfa-11752	92	26	increase	increase	VERB
ajfa-11752	92	27	eps	ep	NOUN
ajfa-11752	92	28	by	by	ADP
ajfa-11752	92	29	share	share	NOUN
ajfa-11752	92	30	buyback	buyback	NOUN
ajfa-11752	92	31	activities	activity	NOUN
ajfa-11752	92	32	,	,	PUNCT
ajfa-11752	92	33	or	or	CCONJ
ajfa-11752	92	34	firms	firm	NOUN
ajfa-11752	92	35	may	may	AUX
ajfa-11752	92	36	use	use	VERB
ajfa-11752	92	37	share	share	NOUN
ajfa-11752	92	38	buyback	buyback	NOUN
ajfa-11752	92	39	programs	program	NOUN
ajfa-11752	92	40	to	to	PART
ajfa-11752	92	41	reach	reach	VERB
ajfa-11752	92	42	the	the	DET
ajfa-11752	92	43	optimal	optimal	ADJ
ajfa-11752	92	44	capital	capital	NOUN
ajfa-11752	92	45	structure	structure	NOUN
ajfa-11752	92	46	(	(	PUNCT
ajfa-11752	92	47	dittmar	dittmar	NOUN
ajfa-11752	92	48	,	,	PUNCT
ajfa-11752	92	49	2000	2000	NUM
ajfa-11752	92	50	)	)	PUNCT
ajfa-11752	92	51	.	.	PUNCT
ajfa-11752	93	1	table	table	NOUN
ajfa-11752	93	2	4	4	NUM
ajfa-11752	93	3	.	.	PUNCT
ajfa-11752	93	4	result	result	NOUN
ajfa-11752	93	5	of	of	ADP
ajfa-11752	93	6	multivariate	multivariate	NOUN
ajfa-11752	93	7	logistic	logistic	ADJ
ajfa-11752	93	8	regression	regression	NOUN
ajfa-11752	93	9	independent	independent	ADJ
ajfa-11752	93	10	variables	variable	NOUN
ajfa-11752	93	11	coefficient	coefficient	VERB
ajfa-11752	93	12	std	std	PROPN
ajfa-11752	93	13	.	.	PUNCT
ajfa-11752	94	1	err	err	PROPN
ajfa-11752	94	2	.	.	PUNCT
ajfa-11752	95	1	z	z	NOUN
ajfa-11752	95	2	p.value	p.value	ADJ
ajfa-11752	95	3	constant	constant	ADJ
ajfa-11752	95	4	-2.3002	-2.3002	NOUN
ajfa-11752	95	5	1.2869	1.2869	NUM
ajfa-11752	95	6	-1.99	-1.99	NUM
ajfa-11752	95	7	0.047	0.047	NUM
ajfa-11752	95	8	*	*	PUNCT
ajfa-11752	95	9	*	*	PUNCT
ajfa-11752	95	10	gender	gender	NOUN
ajfa-11752	95	11	-0.3007	-0.3007	NOUN
ajfa-11752	95	12	0.1825	0.1825	NUM
ajfa-11752	95	13	-1.65	-1.65	ADP
ajfa-11752	95	14	0.099	0.099	NUM
ajfa-11752	95	15	*	*	PUNCT
ajfa-11752	95	16	bind	bind	NOUN
ajfa-11752	95	17	-2.1467	-2.1467	PROPN
ajfa-11752	95	18	0.8098	0.8098	NUM
ajfa-11752	95	19	-2.65	-2.65	NUM
ajfa-11752	95	20	0.008	0.008	NUM
ajfa-11752	95	21	*	*	NOUN
ajfa-11752	95	22	*	*	PUNCT
ajfa-11752	95	23	*	*	PUNCT
ajfa-11752	95	24	bsize	bsize	NOUN
ajfa-11752	95	25	0.02866	0.02866	PROPN
ajfa-11752	95	26	0.0526	0.0526	NUM
ajfa-11752	95	27	0.54	0.54	NUM
ajfa-11752	95	28	0.586	0.586	NUM
ajfa-11752	95	29	big4	big4	NOUN
ajfa-11752	95	30	-0.2751	-0.2751	NOUN
ajfa-11752	95	31	0.1857	0.1857	NUM
ajfa-11752	95	32	-1.48	-1.48	ADP
ajfa-11752	95	33	0.139	0.139	NUM
ajfa-11752	95	34	roe	roe	NOUN
ajfa-11752	95	35	-0.18595	-0.18595	NOUN
ajfa-11752	95	36	0.3043	0.3043	NUM
ajfa-11752	95	37	-0.57	-0.57	NUM
ajfa-11752	95	38	0.568	0.568	NUM
ajfa-11752	95	39	fsize	fsize	NOUN
ajfa-11752	95	40	0.15530	0.15530	NUM
ajfa-11752	95	41	0.0741	0.0741	NUM
ajfa-11752	95	42	2.1	2.1	NUM
ajfa-11752	95	43	0.036	0.036	NUM
ajfa-11752	95	44	*	*	PUNCT
ajfa-11752	95	45	*	*	PUNCT
ajfa-11752	95	46	lev	lev	PROPN
ajfa-11752	95	47	-1.40112	-1.40112	NOUN
ajfa-11752	95	48	0.7659	0.7659	NUM
ajfa-11752	95	49	-1.83	-1.83	ADV
ajfa-11752	95	50	0.067	0.067	NUM
ajfa-11752	95	51	*	*	PUNCT
ajfa-11752	95	52	fcf	fcf	PROPN
ajfa-11752	95	53	0.35498	0.35498	NUM
ajfa-11752	95	54	0.6402	0.6402	NUM
ajfa-11752	95	55	0.55	0.55	NUM
ajfa-11752	95	56	0.579	0.579	NUM
ajfa-11752	95	57	log	log	NOUN
ajfa-11752	95	58	likelihood	likelihood	NOUN
ajfa-11752	95	59	-394.229	-394.229	NOUN
ajfa-11752	95	60	lr	lr	PROPN
ajfa-11752	95	61	chi2(8	chi2(8	PROPN
ajfa-11752	95	62	)	)	PUNCT
ajfa-11752	95	63	15.92	15.92	NUM
ajfa-11752	95	64	no	no	DET
ajfa-11752	95	65	obs	obs	PROPN
ajfa-11752	95	66	.	.	PUNCT
ajfa-11752	96	1	601	601	NUM
ajfa-11752	96	2	notes	note	VERB
ajfa-11752	96	3	:	:	PUNCT
ajfa-11752	96	4	*	*	PUNCT
ajfa-11752	96	5	,	,	PUNCT
ajfa-11752	96	6	*	*	PUNCT
ajfa-11752	96	7	*	*	PUNCT
ajfa-11752	96	8	,	,	PUNCT
ajfa-11752	96	9	*	*	PUNCT
ajfa-11752	96	10	*	*	PUNCT
ajfa-11752	96	11	*	*	PUNCT
ajfa-11752	96	12	significant	significant	ADJ
ajfa-11752	96	13	at	at	ADP
ajfa-11752	96	14	10	10	NUM
ajfa-11752	96	15	%	%	NOUN
ajfa-11752	96	16	,	,	PUNCT
ajfa-11752	96	17	5	5	NUM
ajfa-11752	96	18	%	%	NOUN
ajfa-11752	96	19	,	,	PUNCT
ajfa-11752	96	20	and	and	CCONJ
ajfa-11752	96	21	1	1	NUM
ajfa-11752	96	22	%	%	NOUN
ajfa-11752	96	23	levels	level	NOUN
ajfa-11752	96	24	,	,	PUNCT
ajfa-11752	96	25	respectively	respectively	ADV
ajfa-11752	96	26	.	.	PUNCT
ajfa-11752	97	1	abbd	abbd	NOUN
ajfa-11752	97	2	is	be	AUX
ajfa-11752	97	3	a	a	DET
ajfa-11752	97	4	dichotomous	dichotomous	ADJ
ajfa-11752	97	5	variable	variable	NOUN
ajfa-11752	97	6	equal	equal	ADJ
ajfa-11752	97	7	1	1	NUM
ajfa-11752	97	8	for	for	ADP
ajfa-11752	97	9	accretive	accretive	ADJ
ajfa-11752	97	10	share	share	NOUN
ajfa-11752	97	11	buyback	buyback	NOUN
ajfa-11752	97	12	;	;	PUNCT
ajfa-11752	97	13	0	0	NUM
ajfa-11752	97	14	otherwise	otherwise	ADV
ajfa-11752	97	15	.	.	PUNCT
ajfa-11752	98	1	;	;	PUNCT
ajfa-11752	98	2	gender	gender	NOUN
ajfa-11752	98	3	is	be	AUX
ajfa-11752	98	4	a	a	DET
ajfa-11752	98	5	dichotomous	dichotomous	ADJ
ajfa-11752	98	6	variable	variable	NOUN
ajfa-11752	98	7	equal	equal	ADJ
ajfa-11752	98	8	to	to	ADP
ajfa-11752	98	9	one	one	NUM
ajfa-11752	98	10	if	if	SCONJ
ajfa-11752	98	11	board	board	NOUN
ajfa-11752	98	12	of	of	ADP
ajfa-11752	98	13	directors	director	NOUN
ajfa-11752	98	14	contain	contain	VERB
ajfa-11752	98	15	at	at	ADV
ajfa-11752	98	16	least	least	ADV
ajfa-11752	98	17	one	one	NUM
ajfa-11752	98	18	women	woman	NOUN
ajfa-11752	98	19	,	,	PUNCT
ajfa-11752	98	20	and	and	CCONJ
ajfa-11752	98	21	zero	zero	NUM
ajfa-11752	98	22	otherwise	otherwise	ADV
ajfa-11752	98	23	;	;	PUNCT
ajfa-11752	98	24	bind	bind	VERB
ajfa-11752	98	25	is	be	AUX
ajfa-11752	98	26	a	a	DET
ajfa-11752	98	27	percentage	percentage	NOUN
ajfa-11752	98	28	of	of	ADP
ajfa-11752	98	29	independent	independent	ADJ
ajfa-11752	98	30	directors	director	NOUN
ajfa-11752	98	31	serving	serve	VERB
ajfa-11752	98	32	on	on	ADP
ajfa-11752	98	33	the	the	DET
ajfa-11752	98	34	board	board	NOUN
ajfa-11752	98	35	of	of	ADP
ajfa-11752	98	36	directors	director	NOUN
ajfa-11752	98	37	;	;	PUNCT
ajfa-11752	98	38	bsize	bsize	VERB
ajfa-11752	98	39	is	be	AUX
ajfa-11752	98	40	the	the	DET
ajfa-11752	98	41	number	number	NOUN
ajfa-11752	98	42	of	of	ADP
ajfa-11752	98	43	directors	director	NOUN
ajfa-11752	98	44	serving	serve	VERB
ajfa-11752	98	45	on	on	ADP
ajfa-11752	98	46	the	the	DET
ajfa-11752	98	47	board	board	NOUN
ajfa-11752	98	48	;	;	PUNCT
ajfa-11752	98	49	big4	big4	PROPN
ajfa-11752	98	50	is	be	AUX
ajfa-11752	98	51	a	a	DET
ajfa-11752	98	52	dichotomous	dichotomous	ADJ
ajfa-11752	98	53	variable	variable	NOUN
ajfa-11752	98	54	equal	equal	ADJ
ajfa-11752	98	55	to	to	ADP
ajfa-11752	98	56	one	one	NUM
ajfa-11752	98	57	if	if	SCONJ
ajfa-11752	98	58	firm	firm	ADJ
ajfa-11752	98	59	is	be	AUX
ajfa-11752	98	60	audited	audit	VERB
ajfa-11752	98	61	by	by	ADP
ajfa-11752	98	62	big4	big4	NOUN
ajfa-11752	98	63	auditors	auditor	NOUN
ajfa-11752	98	64	,	,	PUNCT
ajfa-11752	98	65	and	and	CCONJ
ajfa-11752	98	66	zero	zero	NUM
ajfa-11752	98	67	asian	asian	ADJ
ajfa-11752	98	68	journal	journal	NOUN
ajfa-11752	98	69	of	of	ADP
ajfa-11752	98	70	finance	finance	PROPN
ajfa-11752	98	71	&	&	CCONJ
ajfa-11752	98	72	accounting	accounting	PROPN
ajfa-11752	98	73	issn	issn	PROPN
ajfa-11752	98	74	1946	1946	NUM
ajfa-11752	98	75	-	-	PUNCT
ajfa-11752	98	76	052x	052x	PROPN
ajfa-11752	98	77	2017	2017	NUM
ajfa-11752	98	78	,	,	PUNCT
ajfa-11752	98	79	vol	vol	NOUN
ajfa-11752	98	80	.	.	NOUN
ajfa-11752	98	81	9	9	NUM
ajfa-11752	98	82	,	,	PUNCT
ajfa-11752	98	83	no	no	INTJ
ajfa-11752	98	84	.	.	NOUN
ajfa-11752	98	85	2	2	NUM
ajfa-11752	98	86	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	98	87	56	56	NUM
ajfa-11752	98	88	otherwise	otherwise	ADV
ajfa-11752	98	89	;	;	PUNCT
ajfa-11752	98	90	roe	roe	PROPN
ajfa-11752	98	91	t-1	t-1	PROPN
ajfa-11752	98	92	is	be	AUX
ajfa-11752	98	93	return	return	NOUN
ajfa-11752	98	94	on	on	ADP
ajfa-11752	98	95	equity	equity	NOUN
ajfa-11752	98	96	at	at	ADP
ajfa-11752	98	97	the	the	DET
ajfa-11752	98	98	beginning	beginning	NOUN
ajfa-11752	98	99	of	of	ADP
ajfa-11752	98	100	the	the	DET
ajfa-11752	98	101	year	year	NOUN
ajfa-11752	98	102	;	;	PUNCT
ajfa-11752	98	103	fsize	fsize	NOUN
ajfa-11752	98	104	t-1	t-1	PROPN
ajfa-11752	98	105	is	be	AUX
ajfa-11752	98	106	the	the	DET
ajfa-11752	98	107	logarithm	logarithm	NOUN
ajfa-11752	98	108	of	of	ADP
ajfa-11752	98	109	the	the	DET
ajfa-11752	98	110	firm	firm	NOUN
ajfa-11752	98	111	’s	’s	PART
ajfa-11752	98	112	total	total	ADJ
ajfa-11752	98	113	assets	asset	NOUN
ajfa-11752	98	114	at	at	ADP
ajfa-11752	98	115	the	the	DET
ajfa-11752	98	116	beginning	beginning	NOUN
ajfa-11752	98	117	of	of	ADP
ajfa-11752	98	118	the	the	DET
ajfa-11752	98	119	year	year	NOUN
ajfa-11752	98	120	;	;	PUNCT
ajfa-11752	98	121	lev	lev	PROPN
ajfa-11752	98	122	t-1	t-1	PROPN
ajfa-11752	98	123	is	be	AUX
ajfa-11752	98	124	total	total	ADJ
ajfa-11752	98	125	debt	debt	NOUN
ajfa-11752	98	126	at	at	ADP
ajfa-11752	98	127	the	the	DET
ajfa-11752	98	128	beginning	beginning	NOUN
ajfa-11752	98	129	of	of	ADP
ajfa-11752	98	130	the	the	DET
ajfa-11752	98	131	year	year	NOUN
ajfa-11752	98	132	,	,	PUNCT
ajfa-11752	98	133	deflated	deflate	VERB
ajfa-11752	98	134	by	by	ADP
ajfa-11752	98	135	total	total	ADJ
ajfa-11752	98	136	assets	asset	NOUN
ajfa-11752	98	137	;	;	PUNCT
ajfa-11752	98	138	fcf	fcf	PROPN
ajfa-11752	98	139	t-1	t-1	PROPN
ajfa-11752	98	140	is	be	AUX
ajfa-11752	98	141	cash	cash	NOUN
ajfa-11752	98	142	and	and	CCONJ
ajfa-11752	98	143	cash	cash	NOUN
ajfa-11752	98	144	equivalent	equivalent	NOUN
ajfa-11752	98	145	at	at	ADP
ajfa-11752	98	146	the	the	DET
ajfa-11752	98	147	beginning	beginning	NOUN
ajfa-11752	98	148	of	of	ADP
ajfa-11752	98	149	the	the	DET
ajfa-11752	98	150	year	year	NOUN
ajfa-11752	98	151	,	,	PUNCT
ajfa-11752	98	152	deflated	deflate	VERB
ajfa-11752	98	153	by	by	ADP
ajfa-11752	98	154	total	total	ADJ
ajfa-11752	98	155	assets	asset	NOUN
ajfa-11752	98	156	.	.	PUNCT
ajfa-11752	99	1	5	5	X
ajfa-11752	99	2	.	.	X
ajfa-11752	99	3	conclusions	conclusion	NOUN
ajfa-11752	99	4	the	the	DET
ajfa-11752	99	5	purpose	purpose	NOUN
ajfa-11752	99	6	of	of	ADP
ajfa-11752	99	7	our	our	PRON
ajfa-11752	99	8	paper	paper	NOUN
ajfa-11752	99	9	is	be	AUX
ajfa-11752	99	10	to	to	PART
ajfa-11752	99	11	examine	examine	VERB
ajfa-11752	99	12	the	the	DET
ajfa-11752	99	13	nature	nature	NOUN
ajfa-11752	99	14	of	of	ADP
ajfa-11752	99	15	shares	share	NOUN
ajfa-11752	99	16	buyback	buyback	NOUN
ajfa-11752	99	17	activities	activity	NOUN
ajfa-11752	99	18	between	between	ADP
ajfa-11752	99	19	malaysian	malaysian	ADJ
ajfa-11752	99	20	listed	list	VERB
ajfa-11752	99	21	firms	firm	NOUN
ajfa-11752	99	22	for	for	ADP
ajfa-11752	99	23	the	the	DET
ajfa-11752	99	24	years	year	NOUN
ajfa-11752	99	25	2010	2010	NUM
ajfa-11752	99	26	-	-	SYM
ajfa-11752	99	27	2015	2015	NUM
ajfa-11752	99	28	and	and	CCONJ
ajfa-11752	99	29	to	to	PART
ajfa-11752	99	30	examine	examine	VERB
ajfa-11752	99	31	whether	whether	SCONJ
ajfa-11752	99	32	the	the	DET
ajfa-11752	99	33	existence	existence	NOUN
ajfa-11752	99	34	of	of	ADP
ajfa-11752	99	35	women	woman	NOUN
ajfa-11752	99	36	directors	director	NOUN
ajfa-11752	99	37	on	on	ADP
ajfa-11752	99	38	the	the	DET
ajfa-11752	99	39	board	board	NOUN
ajfa-11752	99	40	is	be	AUX
ajfa-11752	99	41	associated	associate	VERB
ajfa-11752	99	42	with	with	ADP
ajfa-11752	99	43	activities	activity	NOUN
ajfa-11752	99	44	of	of	ADP
ajfa-11752	99	45	earnings	earning	NOUN
ajfa-11752	99	46	management	management	NOUN
ajfa-11752	99	47	through	through	ADP
ajfa-11752	99	48	an	an	DET
ajfa-11752	99	49	accretive	accretive	ADJ
ajfa-11752	99	50	share	share	NOUN
ajfa-11752	99	51	buyback	buyback	NOUN
ajfa-11752	99	52	.	.	PUNCT
ajfa-11752	100	1	using	use	VERB
ajfa-11752	100	2	a	a	DET
ajfa-11752	100	3	sample	sample	NOUN
ajfa-11752	100	4	of	of	ADP
ajfa-11752	100	5	601	601	NUM
ajfa-11752	100	6	firms	firm	NOUN
ajfa-11752	100	7	’	’	PART
ajfa-11752	100	8	observations	observation	NOUN
ajfa-11752	100	9	that	that	PRON
ajfa-11752	100	10	engage	engage	VERB
ajfa-11752	100	11	in	in	ADP
ajfa-11752	100	12	accretive	accretive	ADJ
ajfa-11752	100	13	share	share	NOUN
ajfa-11752	100	14	buyback	buyback	NOUN
ajfa-11752	100	15	from	from	ADP
ajfa-11752	100	16	2010	2010	NUM
ajfa-11752	100	17	-	-	SYM
ajfa-11752	100	18	2015	2015	NUM
ajfa-11752	100	19	,	,	PUNCT
ajfa-11752	100	20	the	the	DET
ajfa-11752	100	21	findings	finding	NOUN
ajfa-11752	100	22	reveal	reveal	VERB
ajfa-11752	100	23	that	that	SCONJ
ajfa-11752	100	24	existing	exist	VERB
ajfa-11752	100	25	of	of	ADP
ajfa-11752	100	26	women	woman	NOUN
ajfa-11752	100	27	directors	director	NOUN
ajfa-11752	100	28	serving	serve	VERB
ajfa-11752	100	29	on	on	ADP
ajfa-11752	100	30	the	the	DET
ajfa-11752	100	31	board	board	NOUN
ajfa-11752	100	32	are	be	AUX
ajfa-11752	100	33	associated	associate	VERB
ajfa-11752	100	34	with	with	ADP
ajfa-11752	100	35	less	less	ADJ
ajfa-11752	100	36	likelihood	likelihood	NOUN
ajfa-11752	100	37	of	of	ADP
ajfa-11752	100	38	accretive	accretive	ADJ
ajfa-11752	100	39	share	share	NOUN
ajfa-11752	100	40	buyback	buyback	NOUN
ajfa-11752	100	41	activities	activity	NOUN
ajfa-11752	100	42	.	.	PUNCT
ajfa-11752	101	1	the	the	DET
ajfa-11752	101	2	outcome	outcome	NOUN
ajfa-11752	101	3	shows	show	VERB
ajfa-11752	101	4	that	that	SCONJ
ajfa-11752	101	5	women	woman	NOUN
ajfa-11752	101	6	directors	director	NOUN
ajfa-11752	101	7	are	be	AUX
ajfa-11752	101	8	effective	effective	ADJ
ajfa-11752	101	9	in	in	ADP
ajfa-11752	101	10	monitoring	monitor	VERB
ajfa-11752	101	11	managers	manager	NOUN
ajfa-11752	101	12	’	'	PUNCT
ajfa-11752	101	13	actions	action	NOUN
ajfa-11752	101	14	,	,	PUNCT
ajfa-11752	101	15	especially	especially	ADV
ajfa-11752	101	16	regarding	regard	VERB
ajfa-11752	101	17	earnings	earning	NOUN
ajfa-11752	101	18	management	management	NOUN
ajfa-11752	101	19	practices	practice	NOUN
ajfa-11752	101	20	.	.	PUNCT
ajfa-11752	102	1	our	our	PRON
ajfa-11752	102	2	results	result	NOUN
ajfa-11752	102	3	thus	thus	ADV
ajfa-11752	102	4	are	be	AUX
ajfa-11752	102	5	consistent	consistent	ADJ
ajfa-11752	102	6	with	with	ADP
ajfa-11752	102	7	previous	previous	ADJ
ajfa-11752	102	8	studies	study	NOUN
ajfa-11752	102	9	proving	prove	VERB
ajfa-11752	102	10	the	the	DET
ajfa-11752	102	11	effective	effective	ADJ
ajfa-11752	102	12	monitoring	monitoring	NOUN
ajfa-11752	102	13	by	by	ADP
ajfa-11752	102	14	women	woman	NOUN
ajfa-11752	102	15	directors	director	NOUN
ajfa-11752	102	16	(	(	PUNCT
ajfa-11752	102	17	krishnan	krishnan	PROPN
ajfa-11752	102	18	&	&	CCONJ
ajfa-11752	102	19	parsons	parsons	PROPN
ajfa-11752	102	20	,	,	PUNCT
ajfa-11752	102	21	2008	2008	NUM
ajfa-11752	102	22	;	;	PUNCT
ajfa-11752	102	23	peni	peni	NOUN
ajfa-11752	102	24	&	&	CCONJ
ajfa-11752	102	25	vähämaa	vähämaa	NOUN
ajfa-11752	102	26	,	,	PUNCT
ajfa-11752	102	27	2010	2010	NUM
ajfa-11752	102	28	)	)	PUNCT
ajfa-11752	102	29	.	.	PUNCT
ajfa-11752	103	1	further	far	ADV
ajfa-11752	103	2	,	,	PUNCT
ajfa-11752	103	3	the	the	DET
ajfa-11752	103	4	results	result	NOUN
ajfa-11752	103	5	of	of	ADP
ajfa-11752	103	6	our	our	PRON
ajfa-11752	103	7	paper	paper	NOUN
ajfa-11752	103	8	are	be	AUX
ajfa-11752	103	9	consistent	consistent	ADJ
ajfa-11752	103	10	with	with	ADP
ajfa-11752	103	11	a	a	DET
ajfa-11752	103	12	malaysian	malaysian	ADJ
ajfa-11752	103	13	government	government	NOUN
ajfa-11752	103	14	orientation	orientation	NOUN
ajfa-11752	103	15	to	to	PART
ajfa-11752	103	16	increase	increase	VERB
ajfa-11752	103	17	the	the	DET
ajfa-11752	103	18	representation	representation	NOUN
ajfa-11752	103	19	of	of	ADP
ajfa-11752	103	20	women	woman	NOUN
ajfa-11752	103	21	on	on	ADP
ajfa-11752	103	22	boards	board	NOUN
ajfa-11752	103	23	of	of	ADP
ajfa-11752	103	24	directors	director	NOUN
ajfa-11752	103	25	to	to	ADP
ajfa-11752	103	26	30	30	NUM
ajfa-11752	103	27	percent	percent	NOUN
ajfa-11752	103	28	.	.	PUNCT
ajfa-11752	104	1	the	the	DET
ajfa-11752	104	2	findings	finding	NOUN
ajfa-11752	104	3	of	of	ADP
ajfa-11752	104	4	our	our	PRON
ajfa-11752	104	5	paper	paper	NOUN
ajfa-11752	104	6	may	may	AUX
ajfa-11752	104	7	provide	provide	VERB
ajfa-11752	104	8	input	input	NOUN
ajfa-11752	104	9	for	for	ADP
ajfa-11752	104	10	the	the	DET
ajfa-11752	104	11	policy	policy	NOUN
ajfa-11752	104	12	makers	maker	NOUN
ajfa-11752	104	13	and	and	CCONJ
ajfa-11752	104	14	the	the	DET
ajfa-11752	104	15	regulatory	regulatory	ADJ
ajfa-11752	104	16	bodies	body	NOUN
ajfa-11752	104	17	in	in	ADP
ajfa-11752	104	18	malaysia	malaysia	PROPN
ajfa-11752	104	19	to	to	PART
ajfa-11752	104	20	pay	pay	VERB
ajfa-11752	104	21	more	more	ADJ
ajfa-11752	104	22	attentions	attention	NOUN
ajfa-11752	104	23	for	for	ADP
ajfa-11752	104	24	shares	share	NOUN
ajfa-11752	104	25	buyback	buyback	NOUN
ajfa-11752	104	26	programs	program	NOUN
ajfa-11752	104	27	.	.	PUNCT
ajfa-11752	105	1	in	in	ADP
ajfa-11752	105	2	addition	addition	NOUN
ajfa-11752	105	3	to	to	ADP
ajfa-11752	105	4	being	be	AUX
ajfa-11752	105	5	a	a	DET
ajfa-11752	105	6	tool	tool	NOUN
ajfa-11752	105	7	for	for	ADP
ajfa-11752	105	8	financial	financial	ADJ
ajfa-11752	105	9	policy	policy	NOUN
ajfa-11752	105	10	,	,	PUNCT
ajfa-11752	105	11	managers	manager	NOUN
ajfa-11752	105	12	may	may	AUX
ajfa-11752	105	13	use	use	VERB
ajfa-11752	105	14	share	share	NOUN
ajfa-11752	105	15	buyback	buyback	NOUN
ajfa-11752	105	16	to	to	PART
ajfa-11752	105	17	manage	manage	VERB
ajfa-11752	105	18	earnings	earning	NOUN
ajfa-11752	105	19	and	and	CCONJ
ajfa-11752	105	20	shares	share	NOUN
ajfa-11752	105	21	price	price	NOUN
ajfa-11752	105	22	.	.	PUNCT
ajfa-11752	106	1	our	our	PRON
ajfa-11752	106	2	findings	finding	NOUN
ajfa-11752	106	3	also	also	ADV
ajfa-11752	106	4	provide	provide	VERB
ajfa-11752	106	5	implications	implication	NOUN
ajfa-11752	106	6	that	that	PRON
ajfa-11752	106	7	support	support	VERB
ajfa-11752	106	8	the	the	DET
ajfa-11752	106	9	policy	policy	NOUN
ajfa-11752	106	10	of	of	ADP
ajfa-11752	106	11	regulatory	regulatory	ADJ
ajfa-11752	106	12	bodies	body	NOUN
ajfa-11752	106	13	to	to	PART
ajfa-11752	106	14	increase	increase	VERB
ajfa-11752	106	15	the	the	DET
ajfa-11752	106	16	representation	representation	NOUN
ajfa-11752	106	17	of	of	ADP
ajfa-11752	106	18	women	woman	NOUN
ajfa-11752	106	19	on	on	ADP
ajfa-11752	106	20	the	the	DET
ajfa-11752	106	21	firms	firm	NOUN
ajfa-11752	106	22	’	'	PUNCT
ajfa-11752	106	23	boardroom	boardroom	NOUN
ajfa-11752	106	24	.	.	PUNCT
ajfa-11752	107	1	it	it	PRON
ajfa-11752	107	2	further	far	ADV
ajfa-11752	107	3	supports	support	VERB
ajfa-11752	107	4	mccg	mccg	PROPN
ajfa-11752	107	5	2012	2012	NUM
ajfa-11752	107	6	regarding	regard	VERB
ajfa-11752	107	7	reinforcing	reinforce	VERB
ajfa-11752	107	8	the	the	DET
ajfa-11752	107	9	independence	independence	NOUN
ajfa-11752	107	10	of	of	ADP
ajfa-11752	107	11	the	the	DET
ajfa-11752	107	12	board	board	NOUN
ajfa-11752	107	13	of	of	ADP
ajfa-11752	107	14	directors	director	NOUN
ajfa-11752	107	15	through	through	ADP
ajfa-11752	107	16	evidencing	evidence	VERB
ajfa-11752	107	17	effective	effective	ADJ
ajfa-11752	107	18	role	role	NOUN
ajfa-11752	107	19	for	for	ADP
ajfa-11752	107	20	independent	independent	ADJ
ajfa-11752	107	21	directors	director	NOUN
ajfa-11752	107	22	in	in	ADP
ajfa-11752	107	23	eliminating	eliminate	VERB
ajfa-11752	107	24	earnings	earning	NOUN
ajfa-11752	107	25	managements	management	NOUN
ajfa-11752	107	26	by	by	ADP
ajfa-11752	107	27	using	use	VERB
ajfa-11752	107	28	accretive	accretive	ADJ
ajfa-11752	107	29	share	share	NOUN
ajfa-11752	107	30	buyback	buyback	NOUN
ajfa-11752	107	31	activities	activity	NOUN
ajfa-11752	107	32	.	.	PUNCT
ajfa-11752	108	1	for	for	ADP
ajfa-11752	108	2	future	future	ADJ
ajfa-11752	108	3	research	research	NOUN
ajfa-11752	108	4	,	,	PUNCT
ajfa-11752	108	5	academicians	academician	NOUN
ajfa-11752	108	6	could	could	AUX
ajfa-11752	108	7	demonstrate	demonstrate	VERB
ajfa-11752	108	8	deeper	deeply	ADV
ajfa-11752	108	9	on	on	ADP
ajfa-11752	108	10	nature	nature	NOUN
ajfa-11752	108	11	of	of	ADP
ajfa-11752	108	12	women	woman	NOUN
ajfa-11752	108	13	involvements	involvement	NOUN
ajfa-11752	108	14	on	on	ADP
ajfa-11752	108	15	top	top	ADJ
ajfa-11752	108	16	management	management	NOUN
ajfa-11752	108	17	such	such	ADJ
ajfa-11752	108	18	as	as	ADP
ajfa-11752	108	19	independent	independent	ADJ
ajfa-11752	108	20	,	,	PUNCT
ajfa-11752	108	21	executives	executive	NOUN
ajfa-11752	108	22	,	,	PUNCT
ajfa-11752	108	23	chairman	chairman	NOUN
ajfa-11752	108	24	and	and	CCONJ
ajfa-11752	108	25	family	family	NOUN
ajfa-11752	108	26	member	member	NOUN
ajfa-11752	108	27	.	.	PUNCT
ajfa-11752	109	1	future	future	ADJ
ajfa-11752	109	2	studies	study	NOUN
ajfa-11752	109	3	could	could	AUX
ajfa-11752	109	4	also	also	ADV
ajfa-11752	109	5	consider	consider	VERB
ajfa-11752	109	6	the	the	DET
ajfa-11752	109	7	qualities	quality	NOUN
ajfa-11752	109	8	of	of	ADP
ajfa-11752	109	9	women	woman	NOUN
ajfa-11752	109	10	representations	representation	VERB
ajfa-11752	109	11	on	on	ADP
ajfa-11752	109	12	decision	decision	NOUN
ajfa-11752	109	13	making	make	VERB
ajfa-11752	109	14	through	through	ADP
ajfa-11752	109	15	follow	follow	VERB
ajfa-11752	109	16	qualitative	qualitative	ADJ
ajfa-11752	109	17	instruments	instrument	NOUN
ajfa-11752	109	18	.	.	PUNCT
ajfa-11752	110	1	references	reference	NOUN
ajfa-11752	110	2	abdul	abdul	PROPN
ajfa-11752	110	3	latif	latif	PROPN
ajfa-11752	110	4	,	,	PUNCT
ajfa-11752	110	5	r.	r.	PROPN
ajfa-11752	110	6	,	,	PUNCT
ajfa-11752	110	7	&	&	CCONJ
ajfa-11752	110	8	taufil	taufil	PROPN
ajfa-11752	110	9	-	-	PUNCT
ajfa-11752	110	10	mohd	mohd	PROPN
ajfa-11752	110	11	,	,	PUNCT
ajfa-11752	110	12	k.	k.	PROPN
ajfa-11752	110	13	n.	n.	PROPN
ajfa-11752	110	14	(	(	PUNCT
ajfa-11752	110	15	2013	2013	NUM
ajfa-11752	110	16	)	)	PUNCT
ajfa-11752	110	17	.	.	PUNCT
ajfa-11752	111	1	signaling	signal	VERB
ajfa-11752	111	2	and	and	CCONJ
ajfa-11752	111	3	substitution	substitution	NOUN
ajfa-11752	111	4	hypotheses	hypothesis	NOUN
ajfa-11752	111	5	in	in	ADP
ajfa-11752	111	6	malaysian	malaysian	ADJ
ajfa-11752	111	7	share	share	NOUN
ajfa-11752	111	8	repurchases	repurchase	NOUN
ajfa-11752	111	9	.	.	PUNCT
ajfa-11752	112	1	management	management	NOUN
ajfa-11752	112	2	,	,	PUNCT
ajfa-11752	112	3	3(2	3(2	NUM
ajfa-11752	112	4	)	)	PUNCT
ajfa-11752	112	5	,	,	PUNCT
ajfa-11752	112	6	99–104	99–104	PROPN
ajfa-11752	112	7	.	.	PUNCT
ajfa-11752	112	8	https://doi.org/10.5923/j.mm.20130302.06	https://doi.org/10.5923/j.mm.20130302.06	PROPN
ajfa-11752	112	9	adams	adams	PROPN
ajfa-11752	112	10	,	,	PUNCT
ajfa-11752	112	11	r.	r.	PROPN
ajfa-11752	112	12	b.	b.	PROPN
ajfa-11752	112	13	,	,	PUNCT
ajfa-11752	112	14	&	&	CCONJ
ajfa-11752	112	15	ferreira	ferreira	PROPN
ajfa-11752	112	16	,	,	PUNCT
ajfa-11752	112	17	d.	d.	PROPN
ajfa-11752	112	18	(	(	PUNCT
ajfa-11752	112	19	2009	2009	NUM
ajfa-11752	112	20	)	)	PUNCT
ajfa-11752	112	21	.	.	PUNCT
ajfa-11752	113	1	women	woman	NOUN
ajfa-11752	113	2	in	in	ADP
ajfa-11752	113	3	the	the	DET
ajfa-11752	113	4	boardroom	boardroom	NOUN
ajfa-11752	113	5	and	and	CCONJ
ajfa-11752	113	6	their	their	PRON
ajfa-11752	113	7	impact	impact	NOUN
ajfa-11752	113	8	on	on	ADP
ajfa-11752	113	9	governance	governance	NOUN
ajfa-11752	113	10	and	and	CCONJ
ajfa-11752	113	11	performance	performance	NOUN
ajfa-11752	113	12	.	.	PUNCT
ajfa-11752	114	1	journal	journal	NOUN
ajfa-11752	114	2	of	of	ADP
ajfa-11752	114	3	financial	financial	ADJ
ajfa-11752	114	4	economics	economic	NOUN
ajfa-11752	114	5	,	,	PUNCT
ajfa-11752	114	6	94(2	94(2	NOUN
ajfa-11752	114	7	)	)	PUNCT
ajfa-11752	114	8	,	,	PUNCT
ajfa-11752	114	9	291–309	291–309	NUM
ajfa-11752	114	10	.	.	PUNCT
ajfa-11752	115	1	https://doi.org/10.1111/fima.12069.this	https://doi.org/10.1111/fima.12069.this	PRON
ajfa-11752	115	2	adams	adam	NOUN
ajfa-11752	115	3	,	,	PUNCT
ajfa-11752	115	4	s.	s.	PROPN
ajfa-11752	115	5	m.	m.	PROPN
ajfa-11752	115	6	,	,	PUNCT
ajfa-11752	115	7	gupta	gupta	PROPN
ajfa-11752	115	8	,	,	PUNCT
ajfa-11752	115	9	a.	a.	PROPN
ajfa-11752	115	10	,	,	PUNCT
ajfa-11752	115	11	&	&	CCONJ
ajfa-11752	115	12	leeth	leeth	PROPN
ajfa-11752	115	13	,	,	PUNCT
ajfa-11752	115	14	j.	j.	PROPN
ajfa-11752	115	15	d.	d.	PROPN
ajfa-11752	115	16	(	(	PUNCT
ajfa-11752	115	17	2009	2009	NUM
ajfa-11752	115	18	)	)	PUNCT
ajfa-11752	115	19	.	.	PUNCT
ajfa-11752	115	20	are	be	AUX
ajfa-11752	115	21	female	female	ADJ
ajfa-11752	115	22	executives	executive	NOUN
ajfa-11752	115	23	over	over	ADP
ajfa-11752	115	24	represented	represent	VERB
ajfa-11752	115	25	in	in	ADP
ajfa-11752	115	26	‐	‐	ADJ
ajfa-11752	115	27	precarious	precarious	ADJ
ajfa-11752	115	28	leadership	leadership	NOUN
ajfa-11752	115	29	positions	position	NOUN
ajfa-11752	115	30	?	?	PUNCT
ajfa-11752	116	1	ritish	ritish	PROPN
ajfa-11752	116	2	journal	journal	PROPN
ajfa-11752	116	3	of	of	ADP
ajfa-11752	116	4	management	management	NOUN
ajfa-11752	116	5	,	,	PUNCT
ajfa-11752	116	6	20(1	20(1	NUM
ajfa-11752	116	7	)	)	PUNCT
ajfa-11752	116	8	,	,	PUNCT
ajfa-11752	116	9	1–12	1–12	PROPN
ajfa-11752	116	10	.	.	PUNCT
ajfa-11752	117	1	https://doi.org/10.1111/j.1467-8551.2007.00549.x	https://doi.org/10.1111/j.1467-8551.2007.00549.x	PROPN
ajfa-11752	117	2	amran	amran	PROPN
ajfa-11752	117	3	,	,	PUNCT
ajfa-11752	117	4	n.	n.	PROPN
ajfa-11752	117	5	a.	a.	PROPN
ajfa-11752	117	6	,	,	PUNCT
ajfa-11752	117	7	ismail	ismail	PROPN
ajfa-11752	117	8	,	,	PUNCT
ajfa-11752	117	9	n.	n.	PROPN
ajfa-11752	117	10	i.	i.	PROPN
ajfa-11752	117	11	k.	k.	PROPN
ajfa-11752	117	12	,	,	PUNCT
ajfa-11752	117	13	aripin	aripin	NOUN
ajfa-11752	117	14	,	,	PUNCT
ajfa-11752	117	15	n.	n.	NOUN
ajfa-11752	117	16	,	,	PUNCT
ajfa-11752	117	17	hassan	hassan	PROPN
ajfa-11752	117	18	,	,	PUNCT
ajfa-11752	117	19	n.	n.	NOUN
ajfa-11752	117	20	,	,	PUNCT
ajfa-11752	117	21	manaf	manaf	PROPN
ajfa-11752	117	22	,	,	PUNCT
ajfa-11752	117	23	k.	k.	PROPN
ajfa-11752	117	24	b.	b.	PROPN
ajfa-11752	117	25	a.	a.	PROPN
ajfa-11752	117	26	,	,	PUNCT
ajfa-11752	117	27	&	&	CCONJ
ajfa-11752	117	28	abdullah	abdullah	PROPN
ajfa-11752	117	29	,	,	PUNCT
ajfa-11752	117	30	s.	s.	PROPN
ajfa-11752	117	31	n.	n.	PROPN
ajfa-11752	117	32	(	(	PUNCT
ajfa-11752	117	33	2014	2014	NUM
ajfa-11752	117	34	)	)	PUNCT
ajfa-11752	117	35	.	.	PUNCT
ajfa-11752	118	1	women	woman	NOUN
ajfa-11752	118	2	directors	director	NOUN
ajfa-11752	118	3	involvement	involvement	NOUN
ajfa-11752	118	4	in	in	ADP
ajfa-11752	118	5	malaysia	malaysia	PROPN
ajfa-11752	118	6	.	.	PUNCT
ajfa-11752	119	1	australian	australian	ADJ
ajfa-11752	119	2	journal	journal	NOUN
ajfa-11752	119	3	of	of	ADP
ajfa-11752	119	4	basic	basic	ADJ
ajfa-11752	119	5	and	and	CCONJ
ajfa-11752	119	6	applied	apply	VERB
ajfa-11752	119	7	asian	asian	ADJ
ajfa-11752	119	8	journal	journal	NOUN
ajfa-11752	119	9	of	of	ADP
ajfa-11752	119	10	finance	finance	PROPN
ajfa-11752	119	11	&	&	CCONJ
ajfa-11752	119	12	accounting	accounting	PROPN
ajfa-11752	119	13	issn	issn	PROPN
ajfa-11752	119	14	1946	1946	NUM
ajfa-11752	119	15	-	-	PUNCT
ajfa-11752	119	16	052x	052x	PROPN
ajfa-11752	119	17	2017	2017	NUM
ajfa-11752	119	18	,	,	PUNCT
ajfa-11752	119	19	vol	vol	NOUN
ajfa-11752	119	20	.	.	NOUN
ajfa-11752	119	21	9	9	NUM
ajfa-11752	119	22	,	,	PUNCT
ajfa-11752	119	23	no	no	INTJ
ajfa-11752	119	24	.	.	NOUN
ajfa-11752	119	25	2	2	NUM
ajfa-11752	119	26	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	119	27	57	57	NUM
ajfa-11752	119	28	sciences	science	NOUN
ajfa-11752	119	29	,	,	PUNCT
ajfa-11752	119	30	8(5	8(5	NUM
ajfa-11752	119	31	)	)	PUNCT
ajfa-11752	119	32	,	,	PUNCT
ajfa-11752	119	33	476–482	476–482	NUM
ajfa-11752	119	34	.	.	PUNCT
ajfa-11752	120	1	arun	arun	PROPN
ajfa-11752	120	2	,	,	PUNCT
ajfa-11752	120	3	t.	t.	PROPN
ajfa-11752	120	4	g.	g.	PROPN
ajfa-11752	120	5	,	,	PUNCT
ajfa-11752	120	6	almahrog	almahrog	PROPN
ajfa-11752	120	7	,	,	PUNCT
ajfa-11752	120	8	y.	y.	PROPN
ajfa-11752	120	9	e.	e.	PROPN
ajfa-11752	120	10	,	,	PUNCT
ajfa-11752	120	11	&	&	CCONJ
ajfa-11752	120	12	ali	ali	PROPN
ajfa-11752	120	13	aribi	aribi	PROPN
ajfa-11752	120	14	,	,	PUNCT
ajfa-11752	120	15	z.	z.	PROPN
ajfa-11752	120	16	(	(	PUNCT
ajfa-11752	120	17	2015	2015	NUM
ajfa-11752	120	18	)	)	PUNCT
ajfa-11752	120	19	.	.	PUNCT
ajfa-11752	121	1	female	female	ADJ
ajfa-11752	121	2	directors	director	NOUN
ajfa-11752	121	3	and	and	CCONJ
ajfa-11752	121	4	earnings	earning	NOUN
ajfa-11752	121	5	management	management	NOUN
ajfa-11752	121	6	:	:	PUNCT
ajfa-11752	121	7	evidence	evidence	NOUN
ajfa-11752	121	8	from	from	ADP
ajfa-11752	121	9	uk	uk	PROPN
ajfa-11752	121	10	companies	company	NOUN
ajfa-11752	121	11	.	.	PUNCT
ajfa-11752	122	1	international	international	ADJ
ajfa-11752	122	2	review	review	NOUN
ajfa-11752	122	3	of	of	ADP
ajfa-11752	122	4	financial	financial	ADJ
ajfa-11752	122	5	analysis	analysis	NOUN
ajfa-11752	122	6	,	,	PUNCT
ajfa-11752	122	7	39(march	39(march	NUM
ajfa-11752	122	8	)	)	PUNCT
ajfa-11752	122	9	,	,	PUNCT
ajfa-11752	122	10	137–146	137–146	NUM
ajfa-11752	122	11	.	.	PUNCT
ajfa-11752	123	1	https://doi.org/10.1016/j.irfa.2015.03.002	https://doi.org/10.1016/j.irfa.2015.03.002	PROPN
ajfa-11752	123	2	barua	barua	PROPN
ajfa-11752	123	3	,	,	PUNCT
ajfa-11752	123	4	a.	a.	NOUN
ajfa-11752	123	5	,	,	PUNCT
ajfa-11752	123	6	davidson	davidson	PROPN
ajfa-11752	123	7	,	,	PUNCT
ajfa-11752	123	8	l.	l.	PROPN
ajfa-11752	123	9	f.	f.	PROPN
ajfa-11752	123	10	,	,	PUNCT
ajfa-11752	123	11	rama	rama	PROPN
ajfa-11752	123	12	,	,	PUNCT
ajfa-11752	123	13	d.	d.	PROPN
ajfa-11752	123	14	v	v	PROPN
ajfa-11752	123	15	,	,	PUNCT
ajfa-11752	123	16	&	&	CCONJ
ajfa-11752	123	17	thiruvadi	thiruvadi	PROPN
ajfa-11752	123	18	,	,	PUNCT
ajfa-11752	123	19	s.	s.	PROPN
ajfa-11752	123	20	(	(	PUNCT
ajfa-11752	123	21	2010	2010	NUM
ajfa-11752	123	22	)	)	PUNCT
ajfa-11752	123	23	.	.	PUNCT
ajfa-11752	124	1	cfo	cfo	ADJ
ajfa-11752	124	2	gender	gender	NOUN
ajfa-11752	124	3	and	and	CCONJ
ajfa-11752	124	4	accruals	accrual	NOUN
ajfa-11752	124	5	quality	quality	NOUN
ajfa-11752	124	6	.	.	PUNCT
ajfa-11752	125	1	accounting	accounting	NOUN
ajfa-11752	125	2	horizons	horizon	NOUN
ajfa-11752	125	3	,	,	PUNCT
ajfa-11752	125	4	24(1	24(1	NUM
ajfa-11752	125	5	)	)	PUNCT
ajfa-11752	125	6	,	,	PUNCT
ajfa-11752	125	7	25–39	25–39	NUM
ajfa-11752	125	8	.	.	PUNCT
ajfa-11752	126	1	https://doi.org/10.2308/acch.2010.24.1.25	https://doi.org/10.2308/acch.2010.24.1.25	PROPN
ajfa-11752	126	2	betz	betz	PROPN
ajfa-11752	126	3	,	,	PUNCT
ajfa-11752	126	4	m.	m.	NOUN
ajfa-11752	126	5	,	,	PUNCT
ajfa-11752	126	6	&	&	CCONJ
ajfa-11752	126	7	skepard	skepard	PROPN
ajfa-11752	126	8	,	,	PUNCT
ajfa-11752	126	9	j.	j.	PROPN
ajfa-11752	126	10	m.	m.	PROPN
ajfa-11752	126	11	(	(	PUNCT
ajfa-11752	126	12	1989	1989	NUM
ajfa-11752	126	13	)	)	PUNCT
ajfa-11752	126	14	.	.	PUNCT
ajfa-11752	127	1	gender	gender	NOUN
ajfa-11752	127	2	differences	difference	NOUN
ajfa-11752	127	3	in	in	ADP
ajfa-11752	127	4	proclivity	proclivity	NOUN
ajfa-11752	127	5	for	for	ADP
ajfa-11752	127	6	unethical	unethical	ADJ
ajfa-11752	127	7	behavior	behavior	NOUN
ajfa-11752	127	8	.	.	PUNCT
ajfa-11752	128	1	journal	journal	PROPN
ajfa-11752	128	2	of	of	ADP
ajfa-11752	128	3	business	business	NOUN
ajfa-11752	128	4	ethics	ethic	NOUN
ajfa-11752	128	5	,	,	PUNCT
ajfa-11752	128	6	8(5	8(5	NUM
ajfa-11752	128	7	)	)	PUNCT
ajfa-11752	128	8	,	,	PUNCT
ajfa-11752	128	9	321–324	321–324	NUM
ajfa-11752	128	10	.	.	PUNCT
ajfa-11752	129	1	burnett	burnett	PROPN
ajfa-11752	129	2	,	,	PUNCT
ajfa-11752	129	3	b.	b.	PROPN
ajfa-11752	129	4	m.	m.	PROPN
ajfa-11752	129	5	,	,	PUNCT
ajfa-11752	129	6	cripe	cripe	PROPN
ajfa-11752	129	7	,	,	PUNCT
ajfa-11752	129	8	b.	b.	PROPN
ajfa-11752	129	9	m.	m.	PROPN
ajfa-11752	129	10	,	,	PUNCT
ajfa-11752	129	11	martin	martin	PROPN
ajfa-11752	129	12	,	,	PUNCT
ajfa-11752	129	13	g.	g.	PROPN
ajfa-11752	129	14	w.	w.	PROPN
ajfa-11752	129	15	,	,	PUNCT
ajfa-11752	129	16	&	&	CCONJ
ajfa-11752	129	17	mcallister	mcallister	PROPN
ajfa-11752	129	18	,	,	PUNCT
ajfa-11752	129	19	b.	b.	PROPN
ajfa-11752	129	20	p.	p.	PROPN
ajfa-11752	129	21	(	(	PUNCT
ajfa-11752	129	22	2012	2012	NUM
ajfa-11752	129	23	)	)	PUNCT
ajfa-11752	129	24	.	.	PUNCT
ajfa-11752	130	1	audit	audit	NOUN
ajfa-11752	130	2	quality	quality	NOUN
ajfa-11752	130	3	and	and	CCONJ
ajfa-11752	130	4	the	the	DET
ajfa-11752	130	5	trade	trade	NOUN
ajfa-11752	130	6	-	-	PUNCT
ajfa-11752	130	7	off	off	NOUN
ajfa-11752	130	8	between	between	ADP
ajfa-11752	130	9	accretive	accretive	ADJ
ajfa-11752	130	10	stock	stock	NOUN
ajfa-11752	130	11	repurchases	repurchase	NOUN
ajfa-11752	130	12	and	and	CCONJ
ajfa-11752	130	13	accrual	accrual	ADJ
ajfa-11752	130	14	-	-	PUNCT
ajfa-11752	130	15	based	base	VERB
ajfa-11752	130	16	earnings	earning	NOUN
ajfa-11752	130	17	management	management	NOUN
ajfa-11752	130	18	.	.	PUNCT
ajfa-11752	131	1	accounting	accounting	NOUN
ajfa-11752	131	2	review	review	PROPN
ajfa-11752	131	3	,	,	PUNCT
ajfa-11752	131	4	87(6	87(6	NUM
ajfa-11752	131	5	)	)	PUNCT
ajfa-11752	131	6	,	,	PUNCT
ajfa-11752	131	7	1861–1884	1861–1884	NUM
ajfa-11752	131	8	.	.	PUNCT
ajfa-11752	132	1	https://doi.org/10.2308/accr-50230	https://doi.org/10.2308/accr-50230	PROPN
ajfa-11752	132	2	byrnes	byrnes	PROPN
ajfa-11752	132	3	,	,	PUNCT
ajfa-11752	132	4	j.	j.	PROPN
ajfa-11752	132	5	p.	p.	PROPN
ajfa-11752	132	6	,	,	PUNCT
ajfa-11752	132	7	miller	miller	PROPN
ajfa-11752	132	8	,	,	PUNCT
ajfa-11752	132	9	d.	d.	PROPN
ajfa-11752	132	10	c.	c.	PROPN
ajfa-11752	132	11	,	,	PUNCT
ajfa-11752	132	12	&	&	CCONJ
ajfa-11752	132	13	schafer	schafer	PROPN
ajfa-11752	132	14	,	,	PUNCT
ajfa-11752	132	15	w.	w.	PROPN
ajfa-11752	132	16	d.	d.	PROPN
ajfa-11752	132	17	(	(	PUNCT
ajfa-11752	132	18	1999	1999	NUM
ajfa-11752	132	19	)	)	PUNCT
ajfa-11752	132	20	.	.	PUNCT
ajfa-11752	133	1	gender	gender	NOUN
ajfa-11752	133	2	differences	difference	NOUN
ajfa-11752	133	3	in	in	ADP
ajfa-11752	133	4	risk	risk	NOUN
ajfa-11752	133	5	taking	taking	NOUN
ajfa-11752	133	6	:	:	PUNCT
ajfa-11752	133	7	a	a	DET
ajfa-11752	133	8	meta	meta	ADJ
ajfa-11752	133	9	-	-	PUNCT
ajfa-11752	133	10	analysis	analysis	NOUN
ajfa-11752	133	11	.	.	PUNCT
ajfa-11752	134	1	psychological	psychological	ADJ
ajfa-11752	134	2	bulletin	bulletin	NOUN
ajfa-11752	134	3	,	,	PUNCT
ajfa-11752	134	4	125	125	NUM
ajfa-11752	134	5	,	,	PUNCT
ajfa-11752	134	6	367–383	367–383	NUM
ajfa-11752	134	7	.	.	PUNCT
ajfa-11752	135	1	https://doi.org/10.1037/0033-2909.125.3.367	https://doi.org/10.1037/0033-2909.125.3.367	PROPN
ajfa-11752	135	2	campbell	campbell	PROPN
ajfa-11752	135	3	,	,	PUNCT
ajfa-11752	135	4	k.	k.	PROPN
ajfa-11752	135	5	,	,	PUNCT
ajfa-11752	135	6	&	&	CCONJ
ajfa-11752	135	7	mínguez	mínguez	PROPN
ajfa-11752	135	8	-	-	PROPN
ajfa-11752	135	9	vera	vera	PROPN
ajfa-11752	135	10	,	,	PUNCT
ajfa-11752	135	11	a.	a.	NOUN
ajfa-11752	135	12	(	(	PUNCT
ajfa-11752	135	13	2008	2008	NUM
ajfa-11752	135	14	)	)	PUNCT
ajfa-11752	135	15	.	.	PUNCT
ajfa-11752	136	1	gender	gender	NOUN
ajfa-11752	136	2	diversity	diversity	NOUN
ajfa-11752	136	3	in	in	ADP
ajfa-11752	136	4	the	the	DET
ajfa-11752	136	5	boardroom	boardroom	NOUN
ajfa-11752	136	6	and	and	CCONJ
ajfa-11752	136	7	firm	firm	ADJ
ajfa-11752	136	8	financial	financial	ADJ
ajfa-11752	136	9	performance	performance	NOUN
ajfa-11752	136	10	.	.	PUNCT
ajfa-11752	137	1	journal	journal	NOUN
ajfa-11752	137	2	of	of	ADP
ajfa-11752	137	3	business	business	NOUN
ajfa-11752	137	4	ethics	ethic	NOUN
ajfa-11752	137	5	,	,	PUNCT
ajfa-11752	137	6	83(3	83(3	NUM
ajfa-11752	137	7	)	)	PUNCT
ajfa-11752	137	8	,	,	PUNCT
ajfa-11752	137	9	435–451	435–451	NUM
ajfa-11752	137	10	.	.	PUNCT
ajfa-11752	138	1	https://doi.org/10.1007/s10551-007-9630-y	https://doi.org/10.1007/s10551-007-9630-y	ADJ
ajfa-11752	138	2	chandren	chandren	NOUN
ajfa-11752	138	3	,	,	PUNCT
ajfa-11752	138	4	s.	s.	PROPN
ajfa-11752	138	5	(	(	PUNCT
ajfa-11752	138	6	2016	2016	NUM
ajfa-11752	138	7	)	)	PUNCT
ajfa-11752	138	8	.	.	PUNCT
ajfa-11752	139	1	review	review	NOUN
ajfa-11752	139	2	on	on	ADP
ajfa-11752	139	3	the	the	DET
ajfa-11752	139	4	double	double	ADJ
ajfa-11752	139	5	side	side	NOUN
ajfa-11752	139	6	of	of	ADP
ajfa-11752	139	7	earnings	earning	NOUN
ajfa-11752	139	8	management	management	NOUN
ajfa-11752	139	9	.	.	PUNCT
ajfa-11752	140	1	pertanika	pertanika	PROPN
ajfa-11752	140	2	journal	journal	PROPN
ajfa-11752	140	3	of	of	ADP
ajfa-11752	140	4	social	social	PROPN
ajfa-11752	140	5	sciences	sciences	PROPN
ajfa-11752	140	6	&	&	CCONJ
ajfa-11752	140	7	humanities	humanity	NOUN
ajfa-11752	140	8	,	,	PUNCT
ajfa-11752	140	9	24(4	24(4	NOUN
ajfa-11752	140	10	)	)	PUNCT
ajfa-11752	140	11	,	,	PUNCT
ajfa-11752	140	12	1253–1265	1253–1265	NUM
ajfa-11752	140	13	.	.	PUNCT
ajfa-11752	141	1	chandren	chandren	PROPN
ajfa-11752	141	2	,	,	PUNCT
ajfa-11752	141	3	s.	s.	PROPN
ajfa-11752	141	4	,	,	PUNCT
ajfa-11752	141	5	ahmad	ahmad	PROPN
ajfa-11752	141	6	,	,	PUNCT
ajfa-11752	141	7	z.	z.	PROPN
ajfa-11752	141	8	,	,	PUNCT
ajfa-11752	141	9	&	&	CCONJ
ajfa-11752	141	10	ali	ali	PROPN
ajfa-11752	141	11	,	,	PUNCT
ajfa-11752	141	12	r.	r.	PROPN
ajfa-11752	141	13	(	(	PUNCT
ajfa-11752	141	14	2015	2015	NUM
ajfa-11752	141	15	)	)	PUNCT
ajfa-11752	141	16	.	.	PUNCT
ajfa-11752	142	1	corporate	corporate	ADJ
ajfa-11752	142	2	governance	governance	NOUN
ajfa-11752	142	3	mechanisms	mechanism	NOUN
ajfa-11752	142	4	and	and	CCONJ
ajfa-11752	142	5	accretive	accretive	ADJ
ajfa-11752	142	6	share	share	NOUN
ajfa-11752	142	7	buyback	buyback	NOUN
ajfa-11752	142	8	to	to	PART
ajfa-11752	142	9	meet	meet	VERB
ajfa-11752	142	10	or	or	CCONJ
ajfa-11752	142	11	beat	beat	VERB
ajfa-11752	142	12	earnings	earning	NOUN
ajfa-11752	142	13	per	per	ADP
ajfa-11752	142	14	share	share	NOUN
ajfa-11752	142	15	forecast	forecast	NOUN
ajfa-11752	142	16	.	.	PUNCT
ajfa-11752	143	1	international	international	ADJ
ajfa-11752	143	2	journal	journal	PROPN
ajfa-11752	143	3	of	of	ADP
ajfa-11752	143	4	business	business	NOUN
ajfa-11752	143	5	and	and	CCONJ
ajfa-11752	143	6	society	society	NOUN
ajfa-11752	143	7	,	,	PUNCT
ajfa-11752	143	8	16(3	16(3	NOUN
ajfa-11752	143	9	)	)	PUNCT
ajfa-11752	143	10	,	,	PUNCT
ajfa-11752	143	11	344–363	344–363	NUM
ajfa-11752	143	12	.	.	PUNCT
ajfa-11752	144	1	cheng	cheng	PROPN
ajfa-11752	144	2	,	,	PUNCT
ajfa-11752	144	3	q.	q.	PROPN
ajfa-11752	144	4	,	,	PUNCT
ajfa-11752	144	5	&	&	CCONJ
ajfa-11752	144	6	warfield	warfield	PROPN
ajfa-11752	144	7	,	,	PUNCT
ajfa-11752	144	8	t.	t.	PROPN
ajfa-11752	144	9	d.	d.	PROPN
ajfa-11752	144	10	(	(	PUNCT
ajfa-11752	144	11	2005	2005	NUM
ajfa-11752	144	12	)	)	PUNCT
ajfa-11752	144	13	.	.	PUNCT
ajfa-11752	145	1	equity	equity	NOUN
ajfa-11752	145	2	incentives	incentive	NOUN
ajfa-11752	145	3	and	and	CCONJ
ajfa-11752	145	4	earnings	earning	NOUN
ajfa-11752	145	5	management	management	NOUN
ajfa-11752	145	6	.	.	PUNCT
ajfa-11752	146	1	the	the	DET
ajfa-11752	146	2	accounting	accounting	NOUN
ajfa-11752	146	3	review	review	NOUN
ajfa-11752	146	4	,	,	PUNCT
ajfa-11752	146	5	80(2	80(2	NUM
ajfa-11752	146	6	)	)	PUNCT
ajfa-11752	146	7	,	,	PUNCT
ajfa-11752	146	8	441–476	441–476	NUM
ajfa-11752	146	9	.	.	PUNCT
ajfa-11752	147	1	https://doi.org/doi	https://doi.org/doi	PROPN
ajfa-11752	147	2	:	:	PUNCT
ajfa-11752	147	3	cohen	cohen	PROPN
ajfa-11752	147	4	,	,	PUNCT
ajfa-11752	147	5	d.	d.	PROPN
ajfa-11752	147	6	a.	a.	PROPN
ajfa-11752	147	7	,	,	PUNCT
ajfa-11752	147	8	dey	dey	PROPN
ajfa-11752	147	9	,	,	PUNCT
ajfa-11752	147	10	a.	a.	NOUN
ajfa-11752	147	11	,	,	PUNCT
ajfa-11752	147	12	&	&	CCONJ
ajfa-11752	147	13	lys	lys	PROPN
ajfa-11752	147	14	,	,	PUNCT
ajfa-11752	147	15	t.	t.	PROPN
ajfa-11752	147	16	z.	z.	PROPN
ajfa-11752	147	17	(	(	PUNCT
ajfa-11752	147	18	2008	2008	NUM
ajfa-11752	147	19	)	)	PUNCT
ajfa-11752	147	20	.	.	PUNCT
ajfa-11752	148	1	real	real	ADJ
ajfa-11752	148	2	and	and	CCONJ
ajfa-11752	148	3	accrual	accrual	ADJ
ajfa-11752	148	4	-	-	PUNCT
ajfa-11752	148	5	based	base	VERB
ajfa-11752	148	6	earnings	earning	NOUN
ajfa-11752	148	7	management	management	NOUN
ajfa-11752	148	8	in	in	ADP
ajfa-11752	148	9	the	the	DET
ajfa-11752	148	10	preand	preand	NOUN
ajfa-11752	148	11	post	post	ADJ
ajfa-11752	148	12	-	-	ADJ
ajfa-11752	148	13	sarbanes	sarbanes	ADJ
ajfa-11752	148	14	-	-	PUNCT
ajfa-11752	148	15	oxley	oxley	ADJ
ajfa-11752	148	16	periods	period	NOUN
ajfa-11752	148	17	.	.	PUNCT
ajfa-11752	149	1	accounting	accounting	PROPN
ajfa-11752	149	2	review	review	PROPN
ajfa-11752	149	3	,	,	PUNCT
ajfa-11752	149	4	83(3	83(3	NUM
ajfa-11752	149	5	)	)	PUNCT
ajfa-11752	149	6	,	,	PUNCT
ajfa-11752	149	7	757–787	757–787	NUM
ajfa-11752	149	8	.	.	PUNCT
ajfa-11752	150	1	https://doi.org/10.2308/accr.2008.83.3.757	https://doi.org/10.2308/accr.2008.83.3.757	PROPN
ajfa-11752	150	2	deloitte	deloitte	NOUN
ajfa-11752	150	3	.	.	PUNCT
ajfa-11752	151	1	(	(	PUNCT
ajfa-11752	151	2	2015	2015	NUM
ajfa-11752	151	3	)	)	PUNCT
ajfa-11752	151	4	.	.	PUNCT
ajfa-11752	152	1	women	woman	NOUN
ajfa-11752	152	2	in	in	ADP
ajfa-11752	152	3	the	the	DET
ajfa-11752	152	4	boardroom	boardroom	NOUN
ajfa-11752	152	5	:	:	PUNCT
ajfa-11752	152	6	a	a	DET
ajfa-11752	152	7	global	global	ADJ
ajfa-11752	152	8	perspective	perspective	NOUN
ajfa-11752	152	9	.	.	PUNCT
ajfa-11752	152	10	obtained	obtain	VERB
ajfa-11752	152	11	from	from	ADP
ajfa-11752	152	12	http://www2.deloitte.com/sg/en/pages/risk/articles/women-in-the-boardroom.html	http://www2.deloitte.com/sg/en/pages/risk/articles/women-in-the-boardroom.html	PROPN
ajfa-11752	152	13	.	.	PUNCT
ajfa-11752	153	1	dittmar	dittmar	NOUN
ajfa-11752	153	2	,	,	PUNCT
ajfa-11752	153	3	a.	a.	NOUN
ajfa-11752	153	4	(	(	PUNCT
ajfa-11752	153	5	2000	2000	NUM
ajfa-11752	153	6	)	)	PUNCT
ajfa-11752	153	7	.	.	PUNCT
ajfa-11752	154	1	why	why	SCONJ
ajfa-11752	154	2	do	do	AUX
ajfa-11752	154	3	firms	firm	NOUN
ajfa-11752	154	4	repurchase	repurchase	VERB
ajfa-11752	154	5	stock	stock	NOUN
ajfa-11752	154	6	?	?	PUNCT
ajfa-11752	155	1	the	the	DET
ajfa-11752	155	2	journal	journal	NOUN
ajfa-11752	155	3	of	of	ADP
ajfa-11752	155	4	business	business	NOUN
ajfa-11752	155	5	,	,	PUNCT
ajfa-11752	155	6	73(3	73(3	NUM
ajfa-11752	155	7	)	)	PUNCT
ajfa-11752	155	8	,	,	PUNCT
ajfa-11752	155	9	331–355	331–355	NUM
ajfa-11752	155	10	.	.	PUNCT
ajfa-11752	156	1	farrell	farrell	PROPN
ajfa-11752	156	2	,	,	PUNCT
ajfa-11752	156	3	k.	k.	PROPN
ajfa-11752	156	4	a.	a.	PROPN
ajfa-11752	156	5	,	,	PUNCT
ajfa-11752	156	6	yu	yu	PROPN
ajfa-11752	156	7	,	,	PUNCT
ajfa-11752	156	8	j.	j.	PROPN
ajfa-11752	156	9	,	,	PUNCT
ajfa-11752	156	10	&	&	CCONJ
ajfa-11752	156	11	zhang	zhang	PROPN
ajfa-11752	156	12	,	,	PUNCT
ajfa-11752	156	13	y.	y.	PROPN
ajfa-11752	156	14	(	(	PUNCT
ajfa-11752	156	15	2013	2013	NUM
ajfa-11752	156	16	)	)	PUNCT
ajfa-11752	156	17	.	.	PUNCT
ajfa-11752	157	1	what	what	PRON
ajfa-11752	157	2	are	be	AUX
ajfa-11752	157	3	the	the	DET
ajfa-11752	157	4	characteristics	characteristic	NOUN
ajfa-11752	157	5	of	of	ADP
ajfa-11752	157	6	firms	firm	NOUN
ajfa-11752	157	7	that	that	PRON
ajfa-11752	157	8	engage	engage	VERB
ajfa-11752	157	9	in	in	ADP
ajfa-11752	157	10	earnings	earning	NOUN
ajfa-11752	157	11	per	per	ADP
ajfa-11752	157	12	share	share	NOUN
ajfa-11752	157	13	management	management	NOUN
ajfa-11752	157	14	through	through	ADP
ajfa-11752	157	15	share	share	NOUN
ajfa-11752	157	16	repurchases	repurchase	NOUN
ajfa-11752	157	17	?	?	PUNCT
ajfa-11752	158	1	corporate	corporate	ADJ
ajfa-11752	158	2	governance	governance	NOUN
ajfa-11752	158	3	:	:	PUNCT
ajfa-11752	158	4	an	an	DET
ajfa-11752	158	5	international	international	ADJ
ajfa-11752	158	6	review	review	NOUN
ajfa-11752	158	7	,	,	PUNCT
ajfa-11752	158	8	21(4	21(4	NUM
ajfa-11752	158	9	)	)	PUNCT
ajfa-11752	158	10	,	,	PUNCT
ajfa-11752	158	11	334–350	334–350	NUM
ajfa-11752	158	12	.	.	PUNCT
ajfa-11752	159	1	https://doi.org/10.1111/corg.12029	https://doi.org/10.1111/corg.12029	PROPN
ajfa-11752	159	2	farrell	farrell	PROPN
ajfa-11752	159	3	,	,	PUNCT
ajfa-11752	159	4	k.	k.	PROPN
ajfa-11752	159	5	,	,	PUNCT
ajfa-11752	159	6	unlu	unlu	PROPN
ajfa-11752	159	7	,	,	PUNCT
ajfa-11752	159	8	e.	e.	PROPN
ajfa-11752	159	9	,	,	PUNCT
ajfa-11752	159	10	&	&	CCONJ
ajfa-11752	159	11	yu	yu	PROPN
ajfa-11752	159	12	,	,	PUNCT
ajfa-11752	159	13	j.	j.	PROPN
ajfa-11752	159	14	(	(	PUNCT
ajfa-11752	159	15	2014	2014	NUM
ajfa-11752	159	16	)	)	PUNCT
ajfa-11752	159	17	.	.	PUNCT
ajfa-11752	160	1	stock	stock	NOUN
ajfa-11752	160	2	repurchases	repurchase	NOUN
ajfa-11752	160	3	as	as	ADP
ajfa-11752	160	4	an	an	DET
ajfa-11752	160	5	earnings	earning	NOUN
ajfa-11752	160	6	management	management	NOUN
ajfa-11752	160	7	mechanism	mechanism	NOUN
ajfa-11752	160	8	:	:	PUNCT
ajfa-11752	160	9	the	the	DET
ajfa-11752	160	10	impact	impact	NOUN
ajfa-11752	160	11	of	of	ADP
ajfa-11752	160	12	financing	financing	NOUN
ajfa-11752	160	13	constraints	constraint	NOUN
ajfa-11752	160	14	.	.	PUNCT
ajfa-11752	161	1	journal	journal	NOUN
ajfa-11752	161	2	of	of	ADP
ajfa-11752	161	3	corporate	corporate	ADJ
ajfa-11752	161	4	finance	finance	NOUN
ajfa-11752	161	5	,	,	PUNCT
ajfa-11752	161	6	25	25	NUM
ajfa-11752	161	7	,	,	PUNCT
ajfa-11752	161	8	1–15	1–15	NUM
ajfa-11752	161	9	.	.	PUNCT
ajfa-11752	162	1	asian	asian	ADJ
ajfa-11752	162	2	journal	journal	PROPN
ajfa-11752	162	3	of	of	ADP
ajfa-11752	162	4	finance	finance	PROPN
ajfa-11752	162	5	&	&	CCONJ
ajfa-11752	162	6	accounting	accounting	PROPN
ajfa-11752	162	7	issn	issn	PROPN
ajfa-11752	162	8	1946	1946	NUM
ajfa-11752	162	9	-	-	PUNCT
ajfa-11752	162	10	052x	052x	PROPN
ajfa-11752	162	11	2017	2017	NUM
ajfa-11752	162	12	,	,	PUNCT
ajfa-11752	162	13	vol	vol	NOUN
ajfa-11752	162	14	.	.	NOUN
ajfa-11752	162	15	9	9	NUM
ajfa-11752	162	16	,	,	PUNCT
ajfa-11752	162	17	no	no	INTJ
ajfa-11752	162	18	.	.	NOUN
ajfa-11752	162	19	2	2	NUM
ajfa-11752	162	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11752	162	21	58	58	NUM
ajfa-11752	162	22	https://doi.org/10.1016/j.jcorpfin.2013.10.004	https://doi.org/10.1016/j.jcorpfin.2013.10.004	PROPN
ajfa-11752	162	23	francis	francis	PROPN
ajfa-11752	162	24	,	,	PUNCT
ajfa-11752	162	25	b.	b.	PROPN
ajfa-11752	162	26	,	,	PUNCT
ajfa-11752	162	27	hasan	hasan	PROPN
ajfa-11752	162	28	,	,	PUNCT
ajfa-11752	162	29	i.	i.	PROPN
ajfa-11752	162	30	,	,	PUNCT
ajfa-11752	162	31	park	park	PROPN
ajfa-11752	162	32	,	,	PUNCT
ajfa-11752	162	33	j.	j.	PROPN
ajfa-11752	162	34	c.	c.	PROPN
ajfa-11752	162	35	,	,	PUNCT
ajfa-11752	162	36	&	&	CCONJ
ajfa-11752	162	37	wu	wu	PROPN
ajfa-11752	162	38	,	,	PUNCT
ajfa-11752	162	39	q.	q.	PROPN
ajfa-11752	162	40	(	(	PUNCT
ajfa-11752	162	41	2009	2009	NUM
ajfa-11752	162	42	)	)	PUNCT
ajfa-11752	162	43	.	.	PUNCT
ajfa-11752	163	1	gender	gender	NOUN
ajfa-11752	163	2	differences	difference	NOUN
ajfa-11752	163	3	in	in	ADP
ajfa-11752	163	4	financial	financial	ADJ
ajfa-11752	163	5	reporting	reporting	NOUN
ajfa-11752	163	6	decision	decision	NOUN
ajfa-11752	163	7	-	-	PUNCT
ajfa-11752	163	8	making	making	NOUN
ajfa-11752	163	9	:	:	PUNCT
ajfa-11752	163	10	evidence	evidence	NOUN
ajfa-11752	163	11	from	from	ADP
ajfa-11752	163	12	accounting	account	VERB
ajfa-11752	163	13	conservatism	conservatism	NOUN
ajfa-11752	163	14	.	.	PUNCT
ajfa-11752	164	1	ssrn	ssrn	PROPN
ajfa-11752	164	2	electronic	electronic	ADJ
ajfa-11752	164	3	journal	journal	NOUN
ajfa-11752	164	4	.	.	PUNCT
ajfa-11752	165	1	https://doi.org/10.2139/ssrn.1471059	https://doi.org/10.2139/ssrn.1471059	ADJ
ajfa-11752	165	2	fmt	fmt	PROPN
ajfa-11752	165	3	news	news	NOUN
ajfa-11752	165	4	.	.	PUNCT
ajfa-11752	166	1	(	(	PUNCT
ajfa-11752	166	2	2016	2016	NUM
ajfa-11752	166	3	)	)	PUNCT
ajfa-11752	166	4	.	.	PUNCT
ajfa-11752	167	1	women	woman	NOUN
ajfa-11752	167	2	on	on	ADP
ajfa-11752	167	3	boards	board	NOUN
ajfa-11752	167	4	:	:	PUNCT
ajfa-11752	167	5	malaysia	malaysia	PROPN
ajfa-11752	167	6	shows	show	VERB
ajfa-11752	167	7	the	the	DET
ajfa-11752	167	8	way	way	NOUN
ajfa-11752	167	9	.	.	PUNCT
ajfa-11752	168	1	obtained	obtain	VERB
ajfa-11752	168	2	from	from	ADP
ajfa-11752	168	3	http://www.freemalaysiatoday.com/category/nation/2016/04/20/women-on-boards-malaysia-s	http://www.freemalaysiatoday.com/category/nation/2016/04/20/women-on-boards-malaysia-s	ADJ
ajfa-11752	168	4	hows	how	NOUN
ajfa-11752	168	5	-	-	PUNCT
ajfa-11752	168	6	the	the	DET
ajfa-11752	168	7	-	-	PUNCT
ajfa-11752	168	8	way/.	way/.	NOUN
ajfa-11752	168	9	gavious	gavious	NOUN
ajfa-11752	168	10	,	,	PUNCT
ajfa-11752	168	11	i.	i.	NOUN
ajfa-11752	168	12	,	,	PUNCT
ajfa-11752	168	13	segev	segev	PROPN
ajfa-11752	168	14	,	,	PUNCT
ajfa-11752	168	15	e.	e.	PROPN
ajfa-11752	168	16	,	,	PUNCT
ajfa-11752	168	17	&	&	CCONJ
ajfa-11752	168	18	yosef	yosef	PROPN
ajfa-11752	168	19	,	,	PUNCT
ajfa-11752	168	20	r.	r.	PROPN
ajfa-11752	168	21	(	(	PUNCT
ajfa-11752	168	22	2012	2012	NUM
ajfa-11752	168	23	)	)	PUNCT
ajfa-11752	168	24	.	.	PUNCT
ajfa-11752	169	1	female	female	ADJ
ajfa-11752	169	2	directors	director	NOUN
ajfa-11752	169	3	and	and	CCONJ
ajfa-11752	169	4	earnings	earning	NOUN
ajfa-11752	169	5	management	management	NOUN
ajfa-11752	169	6	in	in	ADP
ajfa-11752	169	7	high	high	ADJ
ajfa-11752	169	8	-	-	PUNCT
ajfa-11752	169	9	technology	technology	NOUN
ajfa-11752	169	10	firms	firm	NOUN
ajfa-11752	169	11	.	.	PUNCT
ajfa-11752	170	1	pacific	pacific	PROPN
ajfa-11752	170	2	accounting	accounting	PROPN
ajfa-11752	170	3	review	review	PROPN
ajfa-11752	170	4	,	,	PUNCT
ajfa-11752	170	5	24(1	24(1	NUM
ajfa-11752	170	6	)	)	PUNCT
ajfa-11752	170	7	,	,	PUNCT
ajfa-11752	170	8	4–32	4–32	NOUN
ajfa-11752	170	9	.	.	PUNCT
ajfa-11752	171	1	https://doi.org/10.1108/01140581211221533	https://doi.org/10.1108/01140581211221533	PROPN
ajfa-11752	171	2	graham	graham	PROPN
ajfa-11752	171	3	,	,	PUNCT
ajfa-11752	171	4	j.	j.	PROPN
ajfa-11752	171	5	c.	c.	PROPN
ajfa-11752	171	6	,	,	PUNCT
ajfa-11752	171	7	harvey	harvey	PROPN
ajfa-11752	171	8	,	,	PUNCT
ajfa-11752	171	9	c.	c.	PROPN
ajfa-11752	171	10	,	,	PUNCT
ajfa-11752	171	11	&	&	CCONJ
ajfa-11752	171	12	rajgopal	rajgopal	PROPN
ajfa-11752	171	13	,	,	PUNCT
ajfa-11752	171	14	s.	s.	PROPN
ajfa-11752	171	15	(	(	PUNCT
ajfa-11752	171	16	2005	2005	NUM
ajfa-11752	171	17	)	)	PUNCT
ajfa-11752	171	18	.	.	PUNCT
ajfa-11752	172	1	the	the	DET
ajfa-11752	172	2	economic	economic	ADJ
ajfa-11752	172	3	implications	implication	NOUN
ajfa-11752	172	4	of	of	ADP
ajfa-11752	172	5	corporate	corporate	ADJ
ajfa-11752	172	6	financial	financial	ADJ
ajfa-11752	172	7	reporting	reporting	NOUN
ajfa-11752	172	8	.	.	PUNCT
ajfa-11752	173	1	journal	journal	NOUN
ajfa-11752	173	2	of	of	ADP
ajfa-11752	173	3	accounting	accounting	NOUN
ajfa-11752	173	4	and	and	CCONJ
ajfa-11752	173	5	economic	economic	ADJ
ajfa-11752	173	6	,	,	PUNCT
ajfa-11752	173	7	40(1	40(1	NOUN
ajfa-11752	173	8	)	)	PUNCT
ajfa-11752	173	9	,	,	PUNCT
ajfa-11752	173	10	3–73	3–73	PROPN
ajfa-11752	173	11	.	.	PUNCT
ajfa-11752	174	1	gul	gul	PROPN
ajfa-11752	174	2	,	,	PUNCT
ajfa-11752	174	3	f.	f.	PROPN
ajfa-11752	174	4	a.	a.	PROPN
ajfa-11752	174	5	,	,	PUNCT
ajfa-11752	174	6	yu	yu	PROPN
ajfa-11752	174	7	,	,	PUNCT
ajfa-11752	174	8	s.	s.	PROPN
ajfa-11752	174	9	,	,	PUNCT
ajfa-11752	174	10	fung	fung	PROPN
ajfa-11752	174	11	,	,	PUNCT
ajfa-11752	174	12	k.	k.	PROPN
ajfa-11752	174	13	,	,	PUNCT
ajfa-11752	174	14	&	&	CCONJ
ajfa-11752	174	15	jaggi	jaggi	PROPN
ajfa-11752	174	16	,	,	PUNCT
ajfa-11752	174	17	b.	b.	PROPN
ajfa-11752	174	18	(	(	PUNCT
ajfa-11752	174	19	2009	2009	NUM
ajfa-11752	174	20	)	)	PUNCT
ajfa-11752	174	21	.	.	PUNCT
ajfa-11752	175	1	earnings	earning	NOUN
ajfa-11752	175	2	quality	quality	NOUN
ajfa-11752	175	3	 	 	SPACE
ajfa-11752	175	4	:	:	PUNCT
ajfa-11752	175	5	some	some	DET
ajfa-11752	175	6	evidence	evidence	NOUN
ajfa-11752	175	7	on	on	ADP
ajfa-11752	175	8	the	the	DET
ajfa-11752	175	9	role	role	NOUN
ajfa-11752	175	10	of	of	ADP
ajfa-11752	175	11	auditor	auditor	NOUN
ajfa-11752	175	12	tenure	tenure	NOUN
ajfa-11752	175	13	and	and	CCONJ
ajfa-11752	175	14	auditors	auditor	NOUN
ajfa-11752	175	15	’	'	PUNCT
ajfa-11752	175	16	industry	industry	NOUN
ajfa-11752	175	17	expertise	expertise	NOUN
ajfa-11752	175	18	$	$	SYM
ajfa-11752	175	19	.	.	PUNCT
ajfa-11752	175	20	journal	journal	NOUN
ajfa-11752	175	21	of	of	ADP
ajfa-11752	175	22	accounting	accounting	NOUN
ajfa-11752	175	23	and	and	CCONJ
ajfa-11752	175	24	economics	economic	NOUN
ajfa-11752	175	25	,	,	PUNCT
ajfa-11752	175	26	47(3	47(3	NOUN
ajfa-11752	175	27	)	)	PUNCT
ajfa-11752	175	28	,	,	PUNCT
ajfa-11752	175	29	265–287	265–287	NUM
ajfa-11752	175	30	.	.	PUNCT
ajfa-11752	176	1	https://doi.org/10.1016/j.jacceco.2009.03.001	https://doi.org/10.1016/j.jacceco.2009.03.001	NOUN
ajfa-11752	176	2	gunny	gunny	NOUN
ajfa-11752	176	3	,	,	PUNCT
ajfa-11752	176	4	k.	k.	PROPN
ajfa-11752	176	5	a.	a.	PROPN
ajfa-11752	176	6	(	(	PUNCT
ajfa-11752	176	7	2010	2010	NUM
ajfa-11752	176	8	)	)	PUNCT
ajfa-11752	176	9	.	.	PUNCT
ajfa-11752	177	1	the	the	DET
ajfa-11752	177	2	relation	relation	NOUN
ajfa-11752	177	3	between	between	ADP
ajfa-11752	177	4	earnings	earning	NOUN
ajfa-11752	177	5	management	management	NOUN
ajfa-11752	177	6	using	use	VERB
ajfa-11752	177	7	real	real	ADJ
ajfa-11752	177	8	activities	activity	NOUN
ajfa-11752	177	9	manipulation	manipulation	NOUN
ajfa-11752	177	10	and	and	CCONJ
ajfa-11752	177	11	future	future	ADJ
ajfa-11752	177	12	performance	performance	NOUN
ajfa-11752	177	13	:	:	PUNCT
ajfa-11752	177	14	evidence	evidence	NOUN
ajfa-11752	177	15	from	from	ADP
ajfa-11752	177	16	meeting	meet	VERB
ajfa-11752	177	17	earnings	earning	NOUN
ajfa-11752	177	18	benchmarks	benchmark	NOUN
ajfa-11752	177	19	.	.	PUNCT
ajfa-11752	178	1	contemporary	contemporary	ADJ
ajfa-11752	178	2	accounting	accounting	NOUN
ajfa-11752	178	3	research	research	NOUN
ajfa-11752	178	4	,	,	PUNCT
ajfa-11752	178	5	27(3	27(3	NUM
ajfa-11752	178	6	)	)	PUNCT
ajfa-11752	178	7	,	,	PUNCT
ajfa-11752	178	8	855–888	855–888	NUM
ajfa-11752	178	9	.	.	PUNCT
ajfa-11752	179	1	https://doi.org/10.1111/j.1911-3846.2010.01029.x	https://doi.org/10.1111/j.1911-3846.2010.01029.x	PROPN
ajfa-11752	179	2	healy	healy	PROPN
ajfa-11752	179	3	,	,	PUNCT
ajfa-11752	179	4	p.	p.	NOUN
ajfa-11752	179	5	m.	m.	NOUN
ajfa-11752	179	6	(	(	PUNCT
ajfa-11752	179	7	1985	1985	NUM
ajfa-11752	179	8	)	)	PUNCT
ajfa-11752	179	9	.	.	PUNCT
ajfa-11752	180	1	the	the	DET
ajfa-11752	180	2	effects	effect	NOUN
ajfa-11752	180	3	of	of	ADP
ajfa-11752	180	4	bonus	bonus	NOUN
ajfa-11752	180	5	scheme	scheme	NOUN
ajfa-11752	180	6	on	on	ADP
ajfa-11752	180	7	accounting	accounting	NOUN
ajfa-11752	180	8	decisions	decision	NOUN
ajfa-11752	180	9	.	.	PUNCT
ajfa-11752	181	1	journal	journal	NOUN
ajfa-11752	181	2	of	of	ADP
ajfa-11752	181	3	accounting	accounting	PROPN
ajfa-11752	181	4	&	&	CCONJ
ajfa-11752	181	5	economics	economic	NOUN
ajfa-11752	181	6	,	,	PUNCT
ajfa-11752	181	7	7	7	NUM
ajfa-11752	181	8	,	,	PUNCT
ajfa-11752	181	9	85–107	85–107	PROPN
ajfa-11752	181	10	.	.	PUNCT
ajfa-11752	182	1	https://doi.org/10.1016/0165-4101(85)90029-1	https://doi.org/10.1016/0165-4101(85)90029-1	PROPN
ajfa-11752	182	2	hribar	hribar	PROPN
ajfa-11752	182	3	,	,	PUNCT
ajfa-11752	182	4	p.	p.	PROPN
ajfa-11752	182	5	,	,	PUNCT
ajfa-11752	182	6	jenkins	jenkins	PROPN
ajfa-11752	182	7	,	,	PUNCT
ajfa-11752	182	8	n.	n.	PROPN
ajfa-11752	182	9	t.	t.	PROPN
ajfa-11752	182	10	,	,	PUNCT
ajfa-11752	182	11	&	&	CCONJ
ajfa-11752	182	12	johnson	johnson	PROPN
ajfa-11752	182	13	,	,	PUNCT
ajfa-11752	182	14	w.	w.	PROPN
ajfa-11752	182	15	b.	b.	PROPN
ajfa-11752	182	16	(	(	PUNCT
ajfa-11752	182	17	2006	2006	NUM
ajfa-11752	182	18	)	)	PUNCT
ajfa-11752	182	19	.	.	PUNCT
ajfa-11752	183	1	stock	stock	NOUN
ajfa-11752	183	2	repurchases	repurchase	NOUN
ajfa-11752	183	3	as	as	ADP
ajfa-11752	183	4	an	an	DET
ajfa-11752	183	5	earnings	earning	NOUN
ajfa-11752	183	6	management	management	NOUN
ajfa-11752	183	7	device	device	NOUN
ajfa-11752	183	8	.	.	PUNCT
ajfa-11752	184	1	journal	journal	NOUN
ajfa-11752	184	2	of	of	ADP
ajfa-11752	184	3	accounting	accounting	NOUN
ajfa-11752	184	4	and	and	CCONJ
ajfa-11752	184	5	economics	economic	NOUN
ajfa-11752	184	6	,	,	PUNCT
ajfa-11752	184	7	41(1–2	41(1–2	PROPN
ajfa-11752	184	8	)	)	PUNCT
ajfa-11752	184	9	,	,	PUNCT
ajfa-11752	184	10	3–27	3–27	PROPN
ajfa-11752	184	11	.	.	PUNCT
ajfa-11752	185	1	https://doi.org/10.1016/j.jacceco.2005.10.002	https://doi.org/10.1016/j.jacceco.2005.10.002	PROPN
ajfa-11752	185	2	ittonen	ittonen	NOUN
ajfa-11752	185	3	,	,	PUNCT
ajfa-11752	185	4	k.	k.	PROPN
ajfa-11752	185	5	,	,	PUNCT
ajfa-11752	185	6	&	&	CCONJ
ajfa-11752	185	7	peni	peni	PROPN
ajfa-11752	185	8	,	,	PUNCT
ajfa-11752	185	9	e.	e.	PROPN
ajfa-11752	185	10	(	(	PUNCT
ajfa-11752	185	11	2012	2012	NUM
ajfa-11752	185	12	)	)	PUNCT
ajfa-11752	185	13	.	.	PUNCT
ajfa-11752	186	1	auditor	auditor	NOUN
ajfa-11752	186	2	’s	’s	PART
ajfa-11752	186	3	gender	gender	NOUN
ajfa-11752	186	4	and	and	CCONJ
ajfa-11752	186	5	audit	audit	NOUN
ajfa-11752	186	6	fees	fee	NOUN
ajfa-11752	186	7	.	.	PUNCT
ajfa-11752	187	1	international	international	ADJ
ajfa-11752	187	2	journal	journal	PROPN
ajfa-11752	187	3	of	of	ADP
ajfa-11752	187	4	auditing	auditing	NOUN
ajfa-11752	187	5	,	,	PUNCT
ajfa-11752	187	6	16(1	16(1	NUM
ajfa-11752	187	7	)	)	PUNCT
ajfa-11752	187	8	,	,	PUNCT
ajfa-11752	187	9	1–18	1–18	NUM
ajfa-11752	187	10	.	.	PUNCT
ajfa-11752	188	1	https://doi.org/10.1111/j.1099-1123.2011.00438.x	https://doi.org/10.1111/j.1099-1123.2011.00438.x	PROPN
ajfa-11752	188	2	khazanchi	khazanchi	PROPN
ajfa-11752	188	3	,	,	PUNCT
ajfa-11752	188	4	d.	d.	PROPN
ajfa-11752	188	5	(	(	PUNCT
ajfa-11752	188	6	1995	1995	NUM
ajfa-11752	188	7	)	)	PUNCT
ajfa-11752	188	8	.	.	PUNCT
ajfa-11752	189	1	unethical	unethical	ADJ
ajfa-11752	189	2	behavior	behavior	NOUN
ajfa-11752	189	3	in	in	ADP
ajfa-11752	189	4	information	information	NOUN
ajfa-11752	189	5	systems	system	NOUN
ajfa-11752	189	6	 	 	SPACE
ajfa-11752	189	7	:	:	PUNCT
ajfa-11752	189	8	the	the	DET
ajfa-11752	189	9	gender	gender	NOUN
ajfa-11752	189	10	factor	factor	NOUN
ajfa-11752	189	11	.	.	PUNCT
ajfa-11752	190	1	journal	journal	PROPN
ajfa-11752	190	2	of	of	ADP
ajfa-11752	190	3	business	business	NOUN
ajfa-11752	190	4	ethics	ethic	NOUN
ajfa-11752	190	5	,	,	PUNCT
ajfa-11752	190	6	14(9	14(9	NUM
ajfa-11752	190	7	)	)	PUNCT
ajfa-11752	190	8	,	,	PUNCT
ajfa-11752	191	1	741–749	741–749	NUM
ajfa-11752	191	2	.	.	PUNCT
ajfa-11752	192	1	https://doi.org/10.1007/bf00872327	https://doi.org/10.1007/bf00872327	PROPN
ajfa-11752	192	2	krishnan	krishnan	PROPN
ajfa-11752	192	3	,	,	PUNCT
ajfa-11752	192	4	g.	g.	PROPN
ajfa-11752	192	5	v.	v.	PROPN
ajfa-11752	192	6	,	,	PUNCT
ajfa-11752	192	7	&	&	CCONJ
ajfa-11752	192	8	parsons	parsons	PROPN
ajfa-11752	192	9	,	,	PUNCT
ajfa-11752	192	10	l.	l.	PROPN
ajfa-11752	192	11	m.	m.	PROPN
ajfa-11752	192	12	(	(	PUNCT
ajfa-11752	192	13	2008	2008	NUM
ajfa-11752	192	14	)	)	PUNCT
ajfa-11752	192	15	.	.	PUNCT
ajfa-11752	193	1	getting	get	VERB
ajfa-11752	193	2	to	to	ADP
ajfa-11752	193	3	the	the	DET
ajfa-11752	193	4	bottom	bottom	ADJ
ajfa-11752	193	5	line	line	NOUN
ajfa-11752	193	6	:	:	PUNCT
ajfa-11752	193	7	an	an	DET
ajfa-11752	193	8	exploration	exploration	NOUN
ajfa-11752	193	9	of	of	ADP
ajfa-11752	193	10	gender	gender	NOUN
ajfa-11752	193	11	and	and	CCONJ
ajfa-11752	193	12	earnings	earning	NOUN
ajfa-11752	193	13	quality	quality	NOUN
ajfa-11752	193	14	.	.	PUNCT
ajfa-11752	194	1	journal	journal	PROPN
ajfa-11752	194	2	of	of	ADP
ajfa-11752	194	3	business	business	NOUN
ajfa-11752	194	4	ethics	ethic	NOUN
ajfa-11752	194	5	,	,	PUNCT
ajfa-11752	194	6	78(1–2	78(1–2	PROPN
ajfa-11752	194	7	)	)	PUNCT
ajfa-11752	194	8	,	,	PUNCT
ajfa-11752	194	9	65–76	65–76	NUM
ajfa-11752	194	10	.	.	PUNCT
ajfa-11752	195	1	https://doi.org/10.1007/s10551-006-9314-z	https://doi.org/10.1007/s10551-006-9314-z	PROPN
ajfa-11752	195	2	lam	lam	PROPN
ajfa-11752	195	3	,	,	PUNCT
ajfa-11752	195	4	k.	k.	PROPN
ajfa-11752	195	5	c.	c.	PROPN
ajfa-11752	195	6	k.	k.	PROPN
ajfa-11752	195	7	,	,	PUNCT
ajfa-11752	195	8	mcguinness	mcguinness	PROPN
ajfa-11752	195	9	,	,	PUNCT
ajfa-11752	195	10	p.	p.	PROPN
ajfa-11752	195	11	b.	b.	PROPN
ajfa-11752	195	12	,	,	PUNCT
ajfa-11752	195	13	&	&	CCONJ
ajfa-11752	195	14	paulo	paulo	PROPN
ajfa-11752	195	15	,	,	PUNCT
ajfa-11752	195	16	j.	j.	PROPN
ajfa-11752	195	17	(	(	PUNCT
ajfa-11752	195	18	2013	2013	NUM
ajfa-11752	195	19	)	)	PUNCT
ajfa-11752	195	20	.	.	PUNCT
ajfa-11752	196	1	ceo	ceo	NOUN
ajfa-11752	196	2	gender	gender	NOUN
ajfa-11752	196	3	,	,	PUNCT
ajfa-11752	196	4	executive	executive	ADJ
ajfa-11752	196	5	compensation	compensation	NOUN
ajfa-11752	196	6	and	and	CCONJ
ajfa-11752	196	7	firm	firm	ADJ
ajfa-11752	196	8	performance	performance	NOUN
ajfa-11752	196	9	in	in	ADP
ajfa-11752	196	10	chinese	chinese	ADJ
ajfa-11752	196	11	listed	list	VERB
ajfa-11752	196	12	enterprises	enterprise	NOUN
ajfa-11752	196	13	.	.	PUNCT
ajfa-11752	197	1	‐	‐	NOUN
ajfa-11752	197	2	pacific	pacific	ADJ
ajfa-11752	197	3	-	-	PUNCT
ajfa-11752	197	4	basin	basin	NOUN
ajfa-11752	197	5	finance	finance	NOUN
ajfa-11752	197	6	journal	journal	NOUN
ajfa-11752	197	7	,	,	PUNCT
ajfa-11752	197	8	21(1	21(1	NUM
ajfa-11752	197	9	)	)	PUNCT
ajfa-11752	197	10	,	,	PUNCT
ajfa-11752	197	11	1136–1159	1136–1159	NUM
ajfa-11752	197	12	.	.	PUNCT
ajfa-11752	198	1	liu	liu	PROPN
ajfa-11752	198	2	,	,	PUNCT
ajfa-11752	198	3	y.	y.	PROPN
ajfa-11752	198	4	,	,	PUNCT
ajfa-11752	198	5	wei	wei	PROPN
ajfa-11752	198	6	,	,	PUNCT
ajfa-11752	198	7	z.	z.	PROPN
ajfa-11752	198	8	,	,	PUNCT
ajfa-11752	198	9	&	&	CCONJ
ajfa-11752	198	10	xie	xie	PROPN
ajfa-11752	198	11	,	,	PUNCT
ajfa-11752	198	12	f.	f.	PROPN
ajfa-11752	198	13	(	(	PUNCT
ajfa-11752	198	14	2016	2016	NUM
ajfa-11752	198	15	)	)	PUNCT
ajfa-11752	198	16	.	.	PUNCT
ajfa-11752	199	1	cfo	cfo	ADJ
ajfa-11752	199	2	gender	gender	NOUN
ajfa-11752	199	3	and	and	CCONJ
ajfa-11752	199	4	earnings	earning	NOUN
ajfa-11752	199	5	management	management	NOUN
ajfa-11752	199	6	:	:	PUNCT
ajfa-11752	199	7	evidence	evidence	NOUN
ajfa-11752	199	8	from	from	ADP
ajfa-11752	199	9	china	china	PROPN
ajfa-11752	199	10	.	.	PUNCT
ajfa-11752	200	1	review	review	NOUN
ajfa-11752	200	2	of	of	ADP
ajfa-11752	200	3	quantitative	quantitative	ADJ
ajfa-11752	200	4	finance	finance	NOUN
ajfa-11752	200	5	and	and	CCONJ
ajfa-11752	200	6	accounting	accounting	NOUN
ajfa-11752	200	7	,	,	PUNCT
ajfa-11752	200	8	46(4	46(4	NOUN
ajfa-11752	200	9	)	)	PUNCT
ajfa-11752	200	10	,	,	PUNCT
ajfa-11752	200	11	881–905	881–905	NUM
ajfa-11752	200	12	.	.	PUNCT
ajfa-11752	201	1	https://doi.org/10.1007/s11156-014-0490-0	https://doi.org/10.1007/s11156-014-0490-0	PROPN
ajfa-11752	201	2	asian	asian	ADJ
ajfa-11752	201	3	journal	journal	NOUN
ajfa-11752	201	4	of	of	ADP
ajfa-11752	201	5	finance	finance	PROPN
ajfa-11752	201	6	&	&	CCONJ
ajfa-11752	201	7	accounting	accounting	PROPN
ajfa-11752	201	8	issn	issn	PROPN
ajfa-11752	201	9	1946	1946	NUM
ajfa-11752	201	10	-	-	PUNCT
ajfa-11752	201	11	052x	052x	PROPN
ajfa-11752	201	12	2017	2017	NUM
ajfa-11752	201	13	,	,	PUNCT
ajfa-11752	201	14	vol	vol	NOUN
ajfa-11752	201	15	.	.	NOUN
ajfa-11752	201	16	9	9	NUM
ajfa-11752	201	17	,	,	PUNCT
ajfa-11752	201	18	no	no	INTJ
ajfa-11752	201	19	.	.	NOUN
ajfa-11752	201	20	2	2	NUM
ajfa-11752	201	21	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-11752	201	22	59	59	NUM
ajfa-11752	201	23	nielsen	nielsen	PROPN
ajfa-11752	201	24	,	,	PUNCT
ajfa-11752	201	25	s.	s.	PROPN
ajfa-11752	201	26	,	,	PUNCT
ajfa-11752	201	27	&	&	CCONJ
ajfa-11752	201	28	huse	huse	NOUN
ajfa-11752	201	29	,	,	PUNCT
ajfa-11752	201	30	m.	m.	NOUN
ajfa-11752	201	31	(	(	PUNCT
ajfa-11752	201	32	2010	2010	NUM
ajfa-11752	201	33	)	)	PUNCT
ajfa-11752	201	34	.	.	PUNCT
ajfa-11752	202	1	women	woman	NOUN
ajfa-11752	202	2	directors	director	NOUN
ajfa-11752	202	3	’	’	PART
ajfa-11752	202	4	contribution	contribution	NOUN
ajfa-11752	202	5	to	to	PART
ajfa-11752	202	6	board	board	VERB
ajfa-11752	202	7	decision	decision	NOUN
ajfa-11752	202	8	-	-	PUNCT
ajfa-11752	202	9	making	make	VERB
ajfa-11752	202	10	and	and	CCONJ
ajfa-11752	202	11	strategic	strategic	ADJ
ajfa-11752	202	12	involvement	involvement	NOUN
ajfa-11752	202	13	:	:	PUNCT
ajfa-11752	202	14	the	the	DET
ajfa-11752	202	15	role	role	NOUN
ajfa-11752	202	16	of	of	ADP
ajfa-11752	202	17	quality	quality	NOUN
ajfa-11752	202	18	perception	perception	NOUN
ajfa-11752	202	19	.	.	PUNCT
ajfa-11752	203	1	corporate	corporate	ADJ
ajfa-11752	203	2	governance	governance	NOUN
ajfa-11752	203	3	:	:	PUNCT
ajfa-11752	203	4	an	an	DET
ajfa-11752	203	5	international	international	ADJ
ajfa-11752	203	6	review	review	NOUN
ajfa-11752	203	7	,	,	PUNCT
ajfa-11752	203	8	(	(	PUNCT
ajfa-11752	203	9	june	june	PROPN
ajfa-11752	203	10	2017	2017	NUM
ajfa-11752	203	11	)	)	PUNCT
ajfa-11752	203	12	.	.	PUNCT
ajfa-11752	204	1	https://doi.org/10.1057/emr.2009.27	https://doi.org/10.1057/emr.2009.27	PROPN
ajfa-11752	204	2	peni	peni	NOUN
ajfa-11752	204	3	,	,	PUNCT
ajfa-11752	204	4	e.	e.	PROPN
ajfa-11752	204	5	,	,	PUNCT
ajfa-11752	204	6	&	&	CCONJ
ajfa-11752	204	7	vähämaa	vähämaa	PROPN
ajfa-11752	204	8	,	,	PUNCT
ajfa-11752	204	9	s.	s.	PROPN
ajfa-11752	204	10	(	(	PUNCT
ajfa-11752	204	11	2010	2010	NUM
ajfa-11752	204	12	)	)	PUNCT
ajfa-11752	204	13	.	.	PUNCT
ajfa-11752	205	1	female	female	ADJ
ajfa-11752	205	2	executives	executive	NOUN
ajfa-11752	205	3	and	and	CCONJ
ajfa-11752	205	4	earnings	earning	NOUN
ajfa-11752	205	5	management	management	NOUN
ajfa-11752	205	6	.	.	PUNCT
ajfa-11752	206	1	managerial	managerial	ADJ
ajfa-11752	206	2	finance	finance	NOUN
ajfa-11752	206	3	,	,	PUNCT
ajfa-11752	206	4	36(7	36(7	NUM
ajfa-11752	206	5	)	)	PUNCT
ajfa-11752	206	6	,	,	PUNCT
ajfa-11752	206	7	629–645	629–645	NUM
ajfa-11752	206	8	.	.	PUNCT
ajfa-11752	207	1	https://doi.org/10.1108/03074351011050343	https://doi.org/10.1108/03074351011050343	NOUN
ajfa-11752	207	2	powell	powell	PROPN
ajfa-11752	207	3	,	,	PUNCT
ajfa-11752	207	4	m.	m.	NOUN
ajfa-11752	207	5	,	,	PUNCT
ajfa-11752	207	6	&	&	CCONJ
ajfa-11752	207	7	ansic	ansic	ADV
ajfa-11752	207	8	,	,	PUNCT
ajfa-11752	207	9	d.	d.	PROPN
ajfa-11752	207	10	(	(	PUNCT
ajfa-11752	207	11	1997	1997	NUM
ajfa-11752	207	12	)	)	PUNCT
ajfa-11752	207	13	.	.	PUNCT
ajfa-11752	208	1	gender	gender	NOUN
ajfa-11752	208	2	differences	difference	NOUN
ajfa-11752	208	3	in	in	ADP
ajfa-11752	208	4	risk	risk	NOUN
ajfa-11752	208	5	behaviour	behaviour	NOUN
ajfa-11752	208	6	in	in	ADP
ajfa-11752	208	7	financial	financial	ADJ
ajfa-11752	208	8	decision	decision	NOUN
ajfa-11752	208	9	-	-	PUNCT
ajfa-11752	208	10	making	making	NOUN
ajfa-11752	208	11	:	:	PUNCT
ajfa-11752	208	12	an	an	DET
ajfa-11752	208	13	experimental	experimental	ADJ
ajfa-11752	208	14	analysis	analysis	NOUN
ajfa-11752	208	15	.	.	PUNCT
ajfa-11752	209	1	journal	journal	NOUN
ajfa-11752	209	2	of	of	ADP
ajfa-11752	209	3	economic	economic	ADJ
ajfa-11752	209	4	psychology	psychology	NOUN
ajfa-11752	209	5	,	,	PUNCT
ajfa-11752	209	6	18(6	18(6	NOUN
ajfa-11752	209	7	)	)	PUNCT
ajfa-11752	209	8	,	,	PUNCT
ajfa-11752	209	9	605–628	605–628	NUM
ajfa-11752	209	10	.	.	PUNCT
ajfa-11752	210	1	roychowdhury	roychowdhury	PROPN
ajfa-11752	210	2	,	,	PUNCT
ajfa-11752	210	3	s.	s.	PROPN
ajfa-11752	210	4	(	(	PUNCT
ajfa-11752	210	5	2006	2006	NUM
ajfa-11752	210	6	)	)	PUNCT
ajfa-11752	210	7	.	.	PUNCT
ajfa-11752	211	1	earnings	earning	NOUN
ajfa-11752	211	2	management	management	NOUN
ajfa-11752	211	3	through	through	ADP
ajfa-11752	211	4	real	real	ADJ
ajfa-11752	211	5	activities	activity	NOUN
ajfa-11752	211	6	manipulation	manipulation	NOUN
ajfa-11752	211	7	.	.	PUNCT
ajfa-11752	212	1	journal	journal	NOUN
ajfa-11752	212	2	of	of	ADP
ajfa-11752	212	3	accounting	accounting	NOUN
ajfa-11752	212	4	and	and	CCONJ
ajfa-11752	212	5	economics	economic	NOUN
ajfa-11752	212	6	,	,	PUNCT
ajfa-11752	212	7	42	42	NUM
ajfa-11752	212	8	,	,	PUNCT
ajfa-11752	212	9	335–370	335–370	NUM
ajfa-11752	212	10	.	.	PUNCT
ajfa-11752	213	1	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	NOUN
ajfa-11752	213	2	siagian	siagian	PROPN
ajfa-11752	213	3	,	,	PUNCT
ajfa-11752	213	4	f.	f.	PROPN
ajfa-11752	213	5	t.	t.	PROPN
ajfa-11752	213	6	,	,	PUNCT
ajfa-11752	213	7	&	&	CCONJ
ajfa-11752	213	8	tresnaningsih	tresnaningsih	PROPN
ajfa-11752	213	9	,	,	PUNCT
ajfa-11752	213	10	e.	e.	PROPN
ajfa-11752	213	11	(	(	PUNCT
ajfa-11752	213	12	2011	2011	NUM
ajfa-11752	213	13	)	)	PUNCT
ajfa-11752	213	14	.	.	PUNCT
ajfa-11752	214	1	the	the	DET
ajfa-11752	214	2	impact	impact	NOUN
ajfa-11752	214	3	of	of	ADP
ajfa-11752	214	4	independent	independent	ADJ
ajfa-11752	214	5	directors	director	NOUN
ajfa-11752	214	6	and	and	CCONJ
ajfa-11752	214	7	independent	independent	ADJ
ajfa-11752	214	8	audit	audit	NOUN
ajfa-11752	214	9	committees	committee	NOUN
ajfa-11752	214	10	on	on	ADP
ajfa-11752	214	11	earnings	earning	NOUN
ajfa-11752	214	12	quality	quality	NOUN
ajfa-11752	214	13	reported	report	VERB
ajfa-11752	214	14	by	by	ADP
ajfa-11752	214	15	indonesian	indonesian	ADJ
ajfa-11752	214	16	firms	firm	NOUN
ajfa-11752	214	17	.	.	PUNCT
ajfa-11752	215	1	asian	asian	ADJ
ajfa-11752	215	2	review	review	NOUN
ajfa-11752	215	3	of	of	ADP
ajfa-11752	215	4	accounting	accounting	NOUN
ajfa-11752	215	5	,	,	PUNCT
ajfa-11752	215	6	19(3	19(3	NUM
ajfa-11752	215	7	)	)	PUNCT
ajfa-11752	215	8	,	,	PUNCT
ajfa-11752	215	9	192–207	192–207	NUM
ajfa-11752	215	10	.	.	PUNCT
ajfa-11752	216	1	skinner	skinner	PROPN
ajfa-11752	216	2	,	,	PUNCT
ajfa-11752	216	3	d.	d.	PROPN
ajfa-11752	216	4	j.	j.	PROPN
ajfa-11752	216	5	,	,	PUNCT
ajfa-11752	216	6	&	&	CCONJ
ajfa-11752	216	7	sloan	sloan	PROPN
ajfa-11752	216	8	,	,	PUNCT
ajfa-11752	216	9	r.	r.	PROPN
ajfa-11752	216	10	g.	g.	PROPN
ajfa-11752	216	11	(	(	PUNCT
ajfa-11752	216	12	2002	2002	NUM
ajfa-11752	216	13	)	)	PUNCT
ajfa-11752	216	14	.	.	PUNCT
ajfa-11752	217	1	earnings	earning	NOUN
ajfa-11752	217	2	surprises	surprise	NOUN
ajfa-11752	217	3	,	,	PUNCT
ajfa-11752	217	4	growth	growth	NOUN
ajfa-11752	217	5	expectations	expectation	NOUN
ajfa-11752	217	6	,	,	PUNCT
ajfa-11752	217	7	and	and	CCONJ
ajfa-11752	217	8	stock	stock	NOUN
ajfa-11752	217	9	returns	return	NOUN
ajfa-11752	217	10	or	or	CCONJ
ajfa-11752	217	11	do	do	AUX
ajfa-11752	217	12	n’t	not	PART
ajfa-11752	217	13	let	let	VERB
ajfa-11752	217	14	an	an	DET
ajfa-11752	217	15	earnings	earning	NOUN
ajfa-11752	217	16	torpedo	torpedo	NOUN
ajfa-11752	217	17	sink	sink	VERB
ajfa-11752	217	18	your	your	PRON
ajfa-11752	217	19	portfolio	portfolio	NOUN
ajfa-11752	217	20	.	.	PUNCT
ajfa-11752	218	1	review	review	NOUN
ajfa-11752	218	2	of	of	ADP
ajfa-11752	218	3	accounting	accounting	NOUN
ajfa-11752	218	4	studies	study	NOUN
ajfa-11752	218	5	,	,	PUNCT
ajfa-11752	218	6	7(2–3	7(2–3	PROPN
ajfa-11752	218	7	)	)	PUNCT
ajfa-11752	218	8	,	,	PUNCT
ajfa-11752	218	9	289–312	289–312	NUM
ajfa-11752	218	10	.	.	PUNCT
ajfa-11752	219	1	https://doi.org/10.1023/a:1020294523516	https://doi.org/10.1023/a:1020294523516	PROPN
ajfa-11752	219	2	sun	sun	PROPN
ajfa-11752	219	3	,	,	PUNCT
ajfa-11752	219	4	j.	j.	PROPN
ajfa-11752	219	5	,	,	PUNCT
ajfa-11752	219	6	lan	lan	PROPN
ajfa-11752	219	7	,	,	PUNCT
ajfa-11752	219	8	g.	g.	PROPN
ajfa-11752	219	9	,	,	PUNCT
ajfa-11752	219	10	&	&	CCONJ
ajfa-11752	219	11	liu	liu	PROPN
ajfa-11752	219	12	,	,	PUNCT
ajfa-11752	219	13	g.	g.	PROPN
ajfa-11752	219	14	(	(	PUNCT
ajfa-11752	219	15	2014	2014	NUM
ajfa-11752	219	16	)	)	PUNCT
ajfa-11752	219	17	.	.	PUNCT
ajfa-11752	220	1	independent	independent	ADJ
ajfa-11752	220	2	audit	audit	PROPN
ajfa-11752	220	3	committee	committee	NOUN
ajfa-11752	220	4	characteristics	characteristic	NOUN
ajfa-11752	220	5	and	and	CCONJ
ajfa-11752	220	6	real	real	ADJ
ajfa-11752	220	7	earnings	earning	NOUN
ajfa-11752	220	8	management	management	NOUN
ajfa-11752	220	9	.	.	PUNCT
ajfa-11752	221	1	managerial	managerial	ADJ
ajfa-11752	221	2	auditing	auditing	NOUN
ajfa-11752	221	3	journal	journal	NOUN
ajfa-11752	221	4	,	,	PUNCT
ajfa-11752	221	5	29(2	29(2	NUM
ajfa-11752	221	6	)	)	PUNCT
ajfa-11752	221	7	,	,	PUNCT
ajfa-11752	221	8	153–172	153–172	NUM
ajfa-11752	221	9	.	.	PUNCT
ajfa-11752	222	1	https://doi.org/10.1108/maj-05-2013-0865	https://doi.org/10.1108/maj-05-2013-0865	PROPN
ajfa-11752	222	2	teoh	teoh	PROPN
ajfa-11752	222	3	,	,	PUNCT
ajfa-11752	222	4	s.	s.	PROPN
ajfa-11752	222	5	h.	h.	PROPN
ajfa-11752	222	6	,	,	PUNCT
ajfa-11752	222	7	welch	welch	PROPN
ajfa-11752	222	8	,	,	PUNCT
ajfa-11752	222	9	i.	i.	PROPN
ajfa-11752	222	10	,	,	PUNCT
ajfa-11752	222	11	&	&	CCONJ
ajfa-11752	222	12	wong	wong	PROPN
ajfa-11752	222	13	,	,	PUNCT
ajfa-11752	222	14	t.	t.	PROPN
ajfa-11752	222	15	j.	j.	PROPN
ajfa-11752	222	16	(	(	PUNCT
ajfa-11752	222	17	1998	1998	NUM
ajfa-11752	222	18	)	)	PUNCT
ajfa-11752	222	19	.	.	PUNCT
ajfa-11752	223	1	earnings	earning	NOUN
ajfa-11752	223	2	management	management	NOUN
ajfa-11752	223	3	and	and	CCONJ
ajfa-11752	223	4	the	the	DET
ajfa-11752	223	5	long	long	ADV
ajfa-11752	223	6	-	-	PUNCT
ajfa-11752	223	7	run	run	NOUN
ajfa-11752	223	8	market	market	NOUN
ajfa-11752	223	9	performance	performance	NOUN
ajfa-11752	223	10	of	of	ADP
ajfa-11752	223	11	initial	initial	ADJ
ajfa-11752	223	12	public	public	ADJ
ajfa-11752	223	13	offerings	offering	NOUN
ajfa-11752	223	14	.	.	PUNCT
ajfa-11752	224	1	the	the	DET
ajfa-11752	224	2	journal	journal	PROPN
ajfa-11752	224	3	of	of	ADP
ajfa-11752	224	4	finance	finance	NOUN
ajfa-11752	224	5	,	,	PUNCT
ajfa-11752	224	6	53(6	53(6	PROPN
ajfa-11752	224	7	)	)	PUNCT
ajfa-11752	224	8	,	,	PUNCT
ajfa-11752	224	9	1935–1974	1935–1974	NUM
ajfa-11752	224	10	.	.	PUNCT
ajfa-11752	225	1	https://doi.org/10.1111/0022-1082.00079	https://doi.org/10.1111/0022-1082.00079	PROPN
ajfa-11752	225	2	teoh	teoh	PROPN
ajfa-11752	225	3	,	,	PUNCT
ajfa-11752	225	4	s.	s.	PROPN
ajfa-11752	225	5	,	,	PUNCT
ajfa-11752	225	6	welch	welch	PROPN
ajfa-11752	225	7	,	,	PUNCT
ajfa-11752	225	8	i.	i.	PROPN
ajfa-11752	225	9	,	,	PUNCT
ajfa-11752	225	10	&	&	CCONJ
ajfa-11752	225	11	wong	wong	PROPN
ajfa-11752	225	12	,	,	PUNCT
ajfa-11752	225	13	t.	t.	PROPN
ajfa-11752	225	14	(	(	PUNCT
ajfa-11752	225	15	1998	1998	NUM
ajfa-11752	225	16	)	)	PUNCT
ajfa-11752	225	17	.	.	PUNCT
ajfa-11752	226	1	earnings	earning	NOUN
ajfa-11752	226	2	management	management	NOUN
ajfa-11752	226	3	and	and	CCONJ
ajfa-11752	226	4	the	the	DET
ajfa-11752	226	5	underperformance	underperformance	NOUN
ajfa-11752	226	6	of	of	ADP
ajfa-11752	226	7	seasoned	seasoned	ADJ
ajfa-11752	226	8	equity	equity	NOUN
ajfa-11752	226	9	offerings	offering	NOUN
ajfa-11752	226	10	.	.	PUNCT
ajfa-11752	227	1	journal	journal	NOUN
ajfa-11752	227	2	of	of	ADP
ajfa-11752	227	3	financial	financial	ADJ
ajfa-11752	227	4	economics	economic	NOUN
ajfa-11752	227	5	,	,	PUNCT
ajfa-11752	227	6	50(1	50(1	NUM
ajfa-11752	227	7	)	)	PUNCT
ajfa-11752	227	8	,	,	PUNCT
ajfa-11752	227	9	63–99	63–99	NUM
ajfa-11752	227	10	.	.	PUNCT
ajfa-11752	228	1	https://doi.org/10.1016/s0304-405x(98)00032-4	https://doi.org/10.1016/s0304-405x(98)00032-4	ADJ
ajfa-11752	228	2	thiruvadi	thiruvadi	NOUN
ajfa-11752	228	3	,	,	PUNCT
ajfa-11752	228	4	s.	s.	PROPN
ajfa-11752	228	5	,	,	PUNCT
ajfa-11752	228	6	&	&	CCONJ
ajfa-11752	228	7	hua	hua	PROPN
ajfa-11752	228	8	-	-	PUNCT
ajfa-11752	228	9	wei	wei	PROPN
ajfa-11752	228	10	huang	huang	PROPN
ajfa-11752	228	11	.	.	PUNCT
ajfa-11752	229	1	(	(	PUNCT
ajfa-11752	229	2	2011	2011	NUM
ajfa-11752	229	3	)	)	PUNCT
ajfa-11752	229	4	.	.	PUNCT
ajfa-11752	230	1	audit	audit	NOUN
ajfa-11752	230	2	committee	committee	NOUN
ajfa-11752	230	3	gender	gender	NOUN
ajfa-11752	230	4	differences	difference	NOUN
ajfa-11752	230	5	and	and	CCONJ
ajfa-11752	230	6	earnings	earning	NOUN
ajfa-11752	230	7	management	management	NOUN
ajfa-11752	230	8	.	.	PUNCT
ajfa-11752	231	1	gender	gender	NOUN
ajfa-11752	231	2	in	in	ADP
ajfa-11752	231	3	management	management	NOUN
ajfa-11752	231	4	:	:	PUNCT
ajfa-11752	231	5	an	an	DET
ajfa-11752	231	6	international	international	ADJ
ajfa-11752	231	7	journal	journal	NOUN
ajfa-11752	231	8	,	,	PUNCT
ajfa-11752	231	9	26(7	26(7	NUM
ajfa-11752	231	10	)	)	PUNCT
ajfa-11752	231	11	,	,	PUNCT
ajfa-11752	231	12	483–498	483–498	NUM
ajfa-11752	231	13	.	.	PUNCT
ajfa-11752	232	1	https://doi.org/10.1108/17542411111175469	https://doi.org/10.1108/17542411111175469	X
ajfa-11752	232	2	valenti	valenti	PROPN
ajfa-11752	232	3	,	,	PUNCT
ajfa-11752	232	4	a.	a.	NOUN
ajfa-11752	232	5	(	(	PUNCT
ajfa-11752	232	6	2008	2008	NUM
ajfa-11752	232	7	)	)	PUNCT
ajfa-11752	232	8	.	.	PUNCT
ajfa-11752	233	1	the	the	DET
ajfa-11752	233	2	sarbanes	sarbanes	PROPN
ajfa-11752	233	3	-	-	PUNCT
ajfa-11752	233	4	oxley	oxley	ADJ
ajfa-11752	233	5	act	act	NOUN
ajfa-11752	233	6	of	of	ADP
ajfa-11752	233	7	2002	2002	NUM
ajfa-11752	233	8	 	 	SPACE
ajfa-11752	233	9	:	:	PUNCT
ajfa-11752	233	10	has	have	AUX
ajfa-11752	233	11	it	it	PRON
ajfa-11752	233	12	brought	bring	VERB
ajfa-11752	233	13	about	about	ADP
ajfa-11752	233	14	changes	change	NOUN
ajfa-11752	233	15	in	in	ADP
ajfa-11752	233	16	the	the	DET
ajfa-11752	233	17	boards	board	NOUN
ajfa-11752	233	18	of	of	ADP
ajfa-11752	233	19	large	large	ADJ
ajfa-11752	233	20	u	u	NOUN
ajfa-11752	233	21	.	.	PUNCT
ajfa-11752	233	22	s	s	PART
ajfa-11752	233	23	.	.	PUNCT
ajfa-11752	234	1	corporations	corporation	NOUN
ajfa-11752	234	2	 	 	SPACE
ajfa-11752	234	3	?	?	PUNCT
ajfa-11752	235	1	journal	journal	NOUN
ajfa-11752	235	2	of	of	ADP
ajfa-11752	235	3	business	business	NOUN
ajfa-11752	235	4	ethics	ethic	NOUN
ajfa-11752	235	5	,	,	PUNCT
ajfa-11752	235	6	81(2	81(2	NUM
ajfa-11752	235	7	)	)	PUNCT
ajfa-11752	235	8	,	,	PUNCT
ajfa-11752	235	9	401–412	401–412	NUM
ajfa-11752	235	10	.	.	PUNCT
ajfa-11752	236	1	https://doi.org/10.1007/s10551-007-9503-4	https://doi.org/10.1007/s10551-007-9503-4	PROPN
ajfa-11752	236	2	xie	xie	PROPN
ajfa-11752	236	3	,	,	PUNCT
ajfa-11752	236	4	b.	b.	PROPN
ajfa-11752	236	5	,	,	PUNCT
ajfa-11752	236	6	davidson	davidson	PROPN
ajfa-11752	236	7	,	,	PUNCT
ajfa-11752	236	8	w.	w.	PROPN
ajfa-11752	236	9	n.	n.	PROPN
ajfa-11752	236	10	,	,	PUNCT
ajfa-11752	236	11	&	&	CCONJ
ajfa-11752	236	12	dadalt	dadalt	NOUN
ajfa-11752	236	13	,	,	PUNCT
ajfa-11752	236	14	p.	p.	NOUN
ajfa-11752	236	15	j.	j.	PROPN
ajfa-11752	236	16	(	(	PUNCT
ajfa-11752	236	17	2003	2003	NUM
ajfa-11752	236	18	)	)	PUNCT
ajfa-11752	236	19	.	.	PUNCT
ajfa-11752	237	1	earnings	earning	NOUN
ajfa-11752	237	2	management	management	NOUN
ajfa-11752	237	3	and	and	CCONJ
ajfa-11752	237	4	corporate	corporate	ADJ
ajfa-11752	237	5	governance	governance	NOUN
ajfa-11752	237	6	:	:	PUNCT
ajfa-11752	237	7	the	the	DET
ajfa-11752	237	8	role	role	NOUN
ajfa-11752	237	9	of	of	ADP
ajfa-11752	237	10	the	the	DET
ajfa-11752	237	11	board	board	NOUN
ajfa-11752	237	12	and	and	CCONJ
ajfa-11752	237	13	the	the	DET
ajfa-11752	237	14	audit	audit	NOUN
ajfa-11752	237	15	committee	committee	NOUN
ajfa-11752	237	16	.	.	PUNCT
ajfa-11752	238	1	journal	journal	NOUN
ajfa-11752	238	2	of	of	ADP
ajfa-11752	238	3	corporate	corporate	ADJ
ajfa-11752	238	4	finance	finance	NOUN
ajfa-11752	238	5	,	,	PUNCT
ajfa-11752	238	6	9(3	9(3	NUM
ajfa-11752	238	7	)	)	PUNCT
ajfa-11752	238	8	,	,	PUNCT
ajfa-11752	238	9	295–316	295–316	NUM
ajfa-11752	238	10	.	.	PUNCT
ajfa-11752	238	11	https://doi.org/10.1016/s0929-1199(02)00006-8	https://doi.org/10.1016/s0929-1199(02)00006-8	NOUN