id	sid	tid	token	lemma	pos
ajfa-12152	1	1	microsoft	microsoft	PROPN
ajfa-12152	1	2	word	word	NOUN
ajfa-12152	1	3	12152	12152	NUM
ajfa-12152	1	4	-	-	SYM
ajfa-12152	1	5	42657	42657	NUM
ajfa-12152	1	6	-	-	PUNCT
ajfa-12152	1	7	2	2	NUM
ajfa-12152	1	8	-	-	PUNCT
ajfa-12152	1	9	sm	sm	NOUN
ajfa-12152	1	10	-	-	PUNCT
ajfa-12152	1	11	writer2	writer2	VERB
ajfa-12152	1	12	-	-	ADJ
ajfa-12152	1	13	new	new	ADJ
ajfa-12152	1	14	asian	asian	ADJ
ajfa-12152	1	15	journal	journal	NOUN
ajfa-12152	1	16	of	of	ADP
ajfa-12152	1	17	finance	finance	PROPN
ajfa-12152	1	18	&	&	CCONJ
ajfa-12152	1	19	accounting	accounting	PROPN
ajfa-12152	1	20	issn	issn	PROPN
ajfa-12152	1	21	1946	1946	NUM
ajfa-12152	1	22	-	-	PUNCT
ajfa-12152	1	23	052x	052x	PROPN
ajfa-12152	1	24	2017	2017	NUM
ajfa-12152	1	25	,	,	PUNCT
ajfa-12152	1	26	vol	vol	NOUN
ajfa-12152	1	27	.	.	NOUN
ajfa-12152	1	28	9	9	NUM
ajfa-12152	1	29	,	,	PUNCT
ajfa-12152	1	30	no	no	INTJ
ajfa-12152	1	31	.	.	NOUN
ajfa-12152	1	32	2	2	NUM
ajfa-12152	1	33	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-12152	1	34	190	190	NUM
ajfa-12152	1	35	the	the	DET
ajfa-12152	1	36	impact	impact	NOUN
ajfa-12152	1	37	of	of	ADP
ajfa-12152	1	38	effective	effective	ADJ
ajfa-12152	1	39	corporate	corporate	ADJ
ajfa-12152	1	40	boards	board	NOUN
ajfa-12152	1	41	and	and	CCONJ
ajfa-12152	1	42	audit	audit	NOUN
ajfa-12152	1	43	committees	committee	NOUN
ajfa-12152	1	44	on	on	ADP
ajfa-12152	1	45	attracting	attract	VERB
ajfa-12152	1	46	foreign	foreign	ADJ
ajfa-12152	1	47	ownership	ownership	NOUN
ajfa-12152	1	48	in	in	ADP
ajfa-12152	1	49	listed	list	VERB
ajfa-12152	1	50	companies	company	NOUN
ajfa-12152	1	51	in	in	ADP
ajfa-12152	1	52	the	the	DET
ajfa-12152	1	53	gulf	gulf	PROPN
ajfa-12152	1	54	cooperation	cooperation	PROPN
ajfa-12152	1	55	council	council	PROPN
ajfa-12152	1	56	mohammed	mohammed	PROPN
ajfa-12152	1	57	gubran	gubran	PROPN
ajfa-12152	1	58	mohammed	mohammed	PROPN
ajfa-12152	1	59	saad	saad	PROPN
ajfa-12152	1	60	al	al	PROPN
ajfa-12152	1	61	-	-	PUNCT
ajfa-12152	1	62	shamahi	shamahi	PROPN
ajfa-12152	1	63	college	college	NOUN
ajfa-12152	1	64	of	of	ADP
ajfa-12152	1	65	business	business	PROPN
ajfa-12152	1	66	tunku	tunku	PROPN
ajfa-12152	1	67	puteri	puteri	PROPN
ajfa-12152	1	68	intan	intan	PROPN
ajfa-12152	1	69	safinaz	safinaz	VERB
ajfa-12152	1	70	school	school	NOUN
ajfa-12152	1	71	of	of	ADP
ajfa-12152	1	72	accountancy	accountancy	NOUN
ajfa-12152	1	73	(	(	PUNCT
ajfa-12152	1	74	tissa	tissa	NOUN
ajfa-12152	1	75	)	)	PUNCT
ajfa-12152	1	76	universiti	universiti	PROPN
ajfa-12152	1	77	utara	utara	PROPN
ajfa-12152	1	78	malaysia	malaysia	PROPN
ajfa-12152	1	79	,	,	PUNCT
ajfa-12152	1	80	06010	06010	NUM
ajfa-12152	1	81	sintok	sintok	PROPN
ajfa-12152	1	82	,	,	PUNCT
ajfa-12152	1	83	kedah	kedah	PROPN
ajfa-12152	1	84	,	,	PUNCT
ajfa-12152	1	85	malaysia	malaysia	PROPN
ajfa-12152	1	86	e	e	NOUN
ajfa-12152	1	87	-	-	NOUN
ajfa-12152	1	88	mail	mail	NOUN
ajfa-12152	1	89	:	:	PUNCT
ajfa-12152	2	1	gubran@outlook.com	gubran@outlook.com	X
ajfa-12152	2	2	kamarul	kamarul	PROPN
ajfa-12152	2	3	bahrain	bahrain	PROPN
ajfa-12152	2	4	abdul	abdul	PROPN
ajfa-12152	2	5	manaf	manaf	PROPN
ajfa-12152	2	6	senior	senior	ADJ
ajfa-12152	2	7	lecturer	lecturer	NOUN
ajfa-12152	2	8	,	,	PUNCT
ajfa-12152	2	9	college	college	NOUN
ajfa-12152	2	10	of	of	ADP
ajfa-12152	2	11	business	business	PROPN
ajfa-12152	2	12	tunku	tunku	PROPN
ajfa-12152	2	13	puteri	puteri	PROPN
ajfa-12152	2	14	intan	intan	PROPN
ajfa-12152	2	15	safinaz	safinaz	VERB
ajfa-12152	2	16	school	school	NOUN
ajfa-12152	2	17	of	of	ADP
ajfa-12152	2	18	accountancy	accountancy	NOUN
ajfa-12152	2	19	(	(	PUNCT
ajfa-12152	2	20	tissa	tissa	NOUN
ajfa-12152	2	21	)	)	PUNCT
ajfa-12152	2	22	universiti	universiti	PROPN
ajfa-12152	2	23	utara	utara	PROPN
ajfa-12152	2	24	malaysia	malaysia	PROPN
ajfa-12152	2	25	,	,	PUNCT
ajfa-12152	2	26	06010	06010	NUM
ajfa-12152	2	27	sintok	sintok	PROPN
ajfa-12152	2	28	,	,	PUNCT
ajfa-12152	2	29	kedah	kedah	PROPN
ajfa-12152	2	30	,	,	PUNCT
ajfa-12152	2	31	malaysia	malaysia	PROPN
ajfa-12152	2	32	e	e	NOUN
ajfa-12152	2	33	-	-	NOUN
ajfa-12152	2	34	mail	mail	NOUN
ajfa-12152	2	35	:	:	PUNCT
ajfa-12152	2	36	kama1183@uum.edu.my	kama1183@uum.edu.my	PROPN
ajfa-12152	2	37	ali	ali	PROPN
ajfa-12152	2	38	saleh	saleh	PROPN
ajfa-12152	2	39	al	al	PROPN
ajfa-12152	2	40	-	-	PROPN
ajfa-12152	2	41	arussi	arussi	ADJ
ajfa-12152	2	42	senior	senior	ADJ
ajfa-12152	2	43	lecturer	lecturer	NOUN
ajfa-12152	2	44	,	,	PUNCT
ajfa-12152	2	45	college	college	NOUN
ajfa-12152	2	46	of	of	ADP
ajfa-12152	2	47	business	business	PROPN
ajfa-12152	2	48	tunku	tunku	PROPN
ajfa-12152	2	49	puteri	puteri	PROPN
ajfa-12152	2	50	intan	intan	PROPN
ajfa-12152	2	51	safinaz	safinaz	VERB
ajfa-12152	2	52	school	school	NOUN
ajfa-12152	2	53	of	of	ADP
ajfa-12152	2	54	accountancy	accountancy	NOUN
ajfa-12152	2	55	(	(	PUNCT
ajfa-12152	2	56	tissa	tissa	NOUN
ajfa-12152	2	57	)	)	PUNCT
ajfa-12152	2	58	universiti	universiti	PROPN
ajfa-12152	2	59	utara	utara	PROPN
ajfa-12152	2	60	malaysia	malaysia	PROPN
ajfa-12152	2	61	,	,	PUNCT
ajfa-12152	2	62	06010	06010	NUM
ajfa-12152	2	63	sintok	sintok	PROPN
ajfa-12152	2	64	,	,	PUNCT
ajfa-12152	2	65	kedah	kedah	PROPN
ajfa-12152	2	66	,	,	PUNCT
ajfa-12152	2	67	malaysia	malaysia	PROPN
ajfa-12152	2	68	e	e	NOUN
ajfa-12152	2	69	-	-	NOUN
ajfa-12152	2	70	mail	mail	NOUN
ajfa-12152	2	71	:	:	PUNCT
ajfa-12152	2	72	asahmed@uum.edu.my	asahmed@uum.edu.my	PROPN
ajfa-12152	2	73	received	receive	VERB
ajfa-12152	2	74	:	:	PUNCT
ajfa-12152	2	75	oct.2	oct.2	PROPN
ajfa-12152	2	76	,	,	PUNCT
ajfa-12152	2	77	2017	2017	NUM
ajfa-12152	2	78	accepted	accept	VERB
ajfa-12152	2	79	:	:	PUNCT
ajfa-12152	2	80	nov	nov	PROPN
ajfa-12152	2	81	.	.	PROPN
ajfa-12152	2	82	16	16	NUM
ajfa-12152	2	83	,	,	PUNCT
ajfa-12152	2	84	2017	2017	NUM
ajfa-12152	2	85	published	publish	VERB
ajfa-12152	2	86	:	:	PUNCT
ajfa-12152	2	87	december	december	PROPN
ajfa-12152	2	88	1	1	NUM
ajfa-12152	2	89	,	,	PUNCT
ajfa-12152	2	90	2017	2017	NUM
ajfa-12152	2	91	doi:10.5296	doi:10.5296	NOUN
ajfa-12152	2	92	/	/	SYM
ajfa-12152	2	93	ajfa.v9i2.12152	ajfa.v9i2.12152	NUM
ajfa-12152	2	94	url	url	PROPN
ajfa-12152	2	95	:	:	PUNCT
ajfa-12152	2	96	https://doi.org/10.5296/ajfa.v9i2.12152	https://doi.org/10.5296/ajfa.v9i2.12152	PROPN
ajfa-12152	2	97	asian	asian	ADJ
ajfa-12152	2	98	journal	journal	NOUN
ajfa-12152	2	99	of	of	ADP
ajfa-12152	2	100	finance	finance	PROPN
ajfa-12152	2	101	&	&	CCONJ
ajfa-12152	2	102	accounting	accounting	PROPN
ajfa-12152	2	103	issn	issn	PROPN
ajfa-12152	2	104	1946	1946	NUM
ajfa-12152	2	105	-	-	PUNCT
ajfa-12152	2	106	052x	052x	PROPN
ajfa-12152	2	107	2017	2017	NUM
ajfa-12152	2	108	,	,	PUNCT
ajfa-12152	2	109	vol	vol	NOUN
ajfa-12152	2	110	.	.	NOUN
ajfa-12152	2	111	9	9	NUM
ajfa-12152	2	112	,	,	PUNCT
ajfa-12152	2	113	no	no	NOUN
ajfa-12152	2	114	.	.	NOUN
ajfa-12152	2	115	2	2	NUM
ajfa-12152	2	116	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	2	117	191	191	NUM
ajfa-12152	2	118	abstract	abstract	NOUN
ajfa-12152	2	119	this	this	DET
ajfa-12152	2	120	study	study	NOUN
ajfa-12152	2	121	empirically	empirically	ADV
ajfa-12152	2	122	examines	examine	VERB
ajfa-12152	2	123	the	the	DET
ajfa-12152	2	124	impact	impact	NOUN
ajfa-12152	2	125	of	of	ADP
ajfa-12152	2	126	effectiveness	effectiveness	NOUN
ajfa-12152	2	127	of	of	ADP
ajfa-12152	2	128	both	both	PRON
ajfa-12152	2	129	corporate	corporate	ADJ
ajfa-12152	2	130	boards	board	NOUN
ajfa-12152	2	131	and	and	CCONJ
ajfa-12152	2	132	audit	audit	NOUN
ajfa-12152	2	133	committee	committee	NOUN
ajfa-12152	2	134	on	on	ADP
ajfa-12152	2	135	foreign	foreign	ADJ
ajfa-12152	2	136	ownership	ownership	NOUN
ajfa-12152	2	137	in	in	ADP
ajfa-12152	2	138	selected	select	VERB
ajfa-12152	2	139	non	non	ADJ
ajfa-12152	2	140	-	-	ADJ
ajfa-12152	2	141	financial	financial	ADJ
ajfa-12152	2	142	listed	list	VERB
ajfa-12152	2	143	companies	company	NOUN
ajfa-12152	2	144	of	of	ADP
ajfa-12152	2	145	the	the	DET
ajfa-12152	2	146	stock	stock	NOUN
ajfa-12152	2	147	markets	market	NOUN
ajfa-12152	2	148	in	in	ADP
ajfa-12152	2	149	gulf	gulf	PROPN
ajfa-12152	2	150	cooperation	cooperation	NOUN
ajfa-12152	2	151	council	council	PROPN
ajfa-12152	2	152	(	(	PUNCT
ajfa-12152	2	153	gcc	gcc	NOUN
ajfa-12152	2	154	)	)	PUNCT
ajfa-12152	2	155	countries	country	NOUN
ajfa-12152	2	156	.	.	PUNCT
ajfa-12152	3	1	the	the	DET
ajfa-12152	3	2	study	study	NOUN
ajfa-12152	3	3	was	be	AUX
ajfa-12152	3	4	built	build	VERB
ajfa-12152	3	5	on	on	ADP
ajfa-12152	3	6	fixed	fix	VERB
ajfa-12152	3	7	effect	effect	NOUN
ajfa-12152	3	8	model	model	NOUN
ajfa-12152	3	9	and	and	CCONJ
ajfa-12152	3	10	conducted	conduct	VERB
ajfa-12152	3	11	over	over	ADP
ajfa-12152	3	12	the	the	DET
ajfa-12152	3	13	period	period	NOUN
ajfa-12152	3	14	of	of	ADP
ajfa-12152	3	15	2012	2012	NUM
ajfa-12152	3	16	-	-	SYM
ajfa-12152	3	17	2015	2015	NUM
ajfa-12152	3	18	for	for	ADP
ajfa-12152	3	19	143	143	NUM
ajfa-12152	3	20	non	non	ADJ
ajfa-12152	3	21	-	-	ADJ
ajfa-12152	3	22	financial	financial	ADJ
ajfa-12152	3	23	listed	list	VERB
ajfa-12152	3	24	companies	company	NOUN
ajfa-12152	3	25	on	on	ADP
ajfa-12152	3	26	the	the	DET
ajfa-12152	3	27	gcc	gcc	NOUN
ajfa-12152	3	28	stock	stock	NOUN
ajfa-12152	3	29	markets	market	NOUN
ajfa-12152	3	30	.	.	PUNCT
ajfa-12152	4	1	our	our	PRON
ajfa-12152	4	2	results	result	NOUN
ajfa-12152	4	3	explain	explain	VERB
ajfa-12152	4	4	that	that	SCONJ
ajfa-12152	4	5	foreign	foreign	ADJ
ajfa-12152	4	6	ownership	ownership	NOUN
ajfa-12152	4	7	is	be	AUX
ajfa-12152	4	8	positively	positively	ADV
ajfa-12152	4	9	related	relate	VERB
ajfa-12152	4	10	to	to	ADP
ajfa-12152	4	11	the	the	DET
ajfa-12152	4	12	effectiveness	effectiveness	NOUN
ajfa-12152	4	13	of	of	ADP
ajfa-12152	4	14	both	both	CCONJ
ajfa-12152	4	15	the	the	DET
ajfa-12152	4	16	boards	board	NOUN
ajfa-12152	4	17	of	of	ADP
ajfa-12152	4	18	directors	director	NOUN
ajfa-12152	4	19	and	and	CCONJ
ajfa-12152	4	20	the	the	DET
ajfa-12152	4	21	audit	audit	NOUN
ajfa-12152	4	22	committees	committee	NOUN
ajfa-12152	4	23	.	.	PUNCT
ajfa-12152	5	1	the	the	DET
ajfa-12152	5	2	implication	implication	NOUN
ajfa-12152	5	3	of	of	ADP
ajfa-12152	5	4	this	this	DET
ajfa-12152	5	5	study	study	NOUN
ajfa-12152	5	6	may	may	AUX
ajfa-12152	5	7	help	help	VERB
ajfa-12152	5	8	beneficiaries	beneficiary	NOUN
ajfa-12152	5	9	in	in	ADP
ajfa-12152	5	10	making	make	VERB
ajfa-12152	5	11	better	well	ADJ
ajfa-12152	5	12	policy	policy	NOUN
ajfa-12152	5	13	decisions	decision	NOUN
ajfa-12152	5	14	and	and	CCONJ
ajfa-12152	5	15	provide	provide	VERB
ajfa-12152	5	16	guidance	guidance	NOUN
ajfa-12152	5	17	for	for	ADP
ajfa-12152	5	18	corporate	corporate	ADJ
ajfa-12152	5	19	managers	manager	NOUN
ajfa-12152	5	20	on	on	ADP
ajfa-12152	5	21	the	the	DET
ajfa-12152	5	22	needs	need	NOUN
ajfa-12152	5	23	of	of	ADP
ajfa-12152	5	24	foreign	foreign	ADJ
ajfa-12152	5	25	investors	investor	NOUN
ajfa-12152	5	26	.	.	PUNCT
ajfa-12152	6	1	keywords	keyword	NOUN
ajfa-12152	6	2	:	:	PUNCT
ajfa-12152	6	3	effectiveness	effectiveness	NOUN
ajfa-12152	6	4	of	of	ADP
ajfa-12152	6	5	corporate	corporate	ADJ
ajfa-12152	6	6	boards	board	NOUN
ajfa-12152	6	7	,	,	PUNCT
ajfa-12152	6	8	effectiveness	effectiveness	NOUN
ajfa-12152	6	9	of	of	ADP
ajfa-12152	6	10	audit	audit	NOUN
ajfa-12152	6	11	committee	committee	NOUN
ajfa-12152	6	12	,	,	PUNCT
ajfa-12152	6	13	foreign	foreign	ADJ
ajfa-12152	6	14	ownership	ownership	NOUN
ajfa-12152	6	15	,	,	PUNCT
ajfa-12152	6	16	panel	panel	NOUN
ajfa-12152	6	17	data	datum	NOUN
ajfa-12152	6	18	analysis	analysis	NOUN
ajfa-12152	6	19	;	;	PUNCT
ajfa-12152	6	20	fixed	fix	VERB
ajfa-12152	6	21	effect	effect	NOUN
ajfa-12152	6	22	jel	jel	PROPN
ajfa-12152	6	23	classification	classification	NOUN
ajfa-12152	6	24	:	:	PUNCT
ajfa-12152	6	25	g34	g34	PROPN
ajfa-12152	6	26	,	,	PUNCT
ajfa-12152	6	27	f21	f21	PROPN
ajfa-12152	6	28	asian	asian	PROPN
ajfa-12152	6	29	journal	journal	PROPN
ajfa-12152	6	30	of	of	ADP
ajfa-12152	6	31	finance	finance	PROPN
ajfa-12152	6	32	&	&	CCONJ
ajfa-12152	6	33	accounting	accounting	PROPN
ajfa-12152	6	34	issn	issn	PROPN
ajfa-12152	6	35	1946	1946	NUM
ajfa-12152	6	36	-	-	PUNCT
ajfa-12152	6	37	052x	052x	PROPN
ajfa-12152	6	38	2017	2017	NUM
ajfa-12152	6	39	,	,	PUNCT
ajfa-12152	6	40	vol	vol	NOUN
ajfa-12152	6	41	.	.	NOUN
ajfa-12152	6	42	9	9	NUM
ajfa-12152	6	43	,	,	PUNCT
ajfa-12152	6	44	no	no	NOUN
ajfa-12152	6	45	.	.	NOUN
ajfa-12152	6	46	2	2	NUM
ajfa-12152	6	47	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	6	48	192	192	NUM
ajfa-12152	6	49	1	1	NUM
ajfa-12152	6	50	.	.	PUNCT
ajfa-12152	7	1	introduction	introduction	NOUN
ajfa-12152	7	2	foreign	foreign	ADJ
ajfa-12152	7	3	ownership	ownership	NOUN
ajfa-12152	7	4	is	be	AUX
ajfa-12152	7	5	defined	define	VERB
ajfa-12152	7	6	as	as	ADP
ajfa-12152	7	7	the	the	DET
ajfa-12152	7	8	percentage	percentage	NOUN
ajfa-12152	7	9	of	of	ADP
ajfa-12152	7	10	shareholding	shareholding	NOUN
ajfa-12152	7	11	of	of	ADP
ajfa-12152	7	12	non	non	ADJ
ajfa-12152	7	13	-	-	ADJ
ajfa-12152	7	14	resident	resident	ADJ
ajfa-12152	7	15	foreign	foreign	ADJ
ajfa-12152	7	16	investors	investor	NOUN
ajfa-12152	7	17	and	and	CCONJ
ajfa-12152	7	18	foreign	foreign	ADJ
ajfa-12152	7	19	portfolio	portfolio	NOUN
ajfa-12152	7	20	equity	equity	NOUN
ajfa-12152	7	21	investors	investor	NOUN
ajfa-12152	7	22	(	(	PUNCT
ajfa-12152	7	23	bokpin	bokpin	NOUN
ajfa-12152	7	24	,	,	PUNCT
ajfa-12152	7	25	isshaq&nyarko	isshaq&nyarko	PROPN
ajfa-12152	7	26	,	,	PUNCT
ajfa-12152	7	27	2015	2015	NUM
ajfa-12152	7	28	;	;	PUNCT
ajfa-12152	7	29	mangena&tauringana	mangena&tauringana	PROPN
ajfa-12152	7	30	,	,	PUNCT
ajfa-12152	7	31	2007;waqas	2007;waqas	PROPN
ajfa-12152	7	32	,	,	PUNCT
ajfa-12152	7	33	hashmi	hashmi	PROPN
ajfa-12152	7	34	&	&	CCONJ
ajfa-12152	7	35	nazir	nazir	PROPN
ajfa-12152	7	36	,	,	PUNCT
ajfa-12152	7	37	2015).participation	2015).participation	NUM
ajfa-12152	7	38	of	of	ADP
ajfa-12152	7	39	foreign	foreign	ADJ
ajfa-12152	7	40	investors	investor	NOUN
ajfa-12152	7	41	in	in	ADP
ajfa-12152	7	42	domestic	domestic	ADJ
ajfa-12152	7	43	financial	financial	ADJ
ajfa-12152	7	44	markets	market	NOUN
ajfa-12152	7	45	has	have	AUX
ajfa-12152	7	46	increased	increase	VERB
ajfa-12152	7	47	over	over	ADP
ajfa-12152	7	48	the	the	DET
ajfa-12152	7	49	last	last	ADJ
ajfa-12152	7	50	few	few	ADJ
ajfa-12152	7	51	years	year	NOUN
ajfa-12152	7	52	in	in	ADP
ajfa-12152	7	53	the	the	DET
ajfa-12152	7	54	developing	develop	VERB
ajfa-12152	7	55	countries	country	NOUN
ajfa-12152	7	56	(	(	PUNCT
ajfa-12152	7	57	ramaswamy&li	ramaswamy&li	PROPN
ajfa-12152	7	58	,	,	PUNCT
ajfa-12152	7	59	2001	2001	NUM
ajfa-12152	7	60	)	)	PUNCT
ajfa-12152	7	61	.	.	PUNCT
ajfa-12152	8	1	foreign	foreign	ADJ
ajfa-12152	8	2	capital	capital	NOUN
ajfa-12152	8	3	inflow	inflow	NOUN
ajfa-12152	8	4	has	have	AUX
ajfa-12152	8	5	become	become	VERB
ajfa-12152	8	6	more	more	ADV
ajfa-12152	8	7	significant	significant	ADJ
ajfa-12152	8	8	in	in	ADP
ajfa-12152	8	9	developing	develop	VERB
ajfa-12152	8	10	countries	country	NOUN
ajfa-12152	8	11	.	.	PUNCT
ajfa-12152	9	1	prior	prior	ADJ
ajfa-12152	9	2	studies	study	NOUN
ajfa-12152	9	3	have	have	AUX
ajfa-12152	9	4	stated	state	VERB
ajfa-12152	9	5	that	that	SCONJ
ajfa-12152	9	6	foreign	foreign	ADJ
ajfa-12152	9	7	investors	investor	NOUN
ajfa-12152	9	8	play	play	VERB
ajfa-12152	9	9	an	an	DET
ajfa-12152	9	10	important	important	ADJ
ajfa-12152	9	11	role	role	NOUN
ajfa-12152	9	12	in	in	ADP
ajfa-12152	9	13	emerging	emerge	VERB
ajfa-12152	9	14	markets	market	NOUN
ajfa-12152	9	15	.	.	PUNCT
ajfa-12152	10	1	first	first	ADV
ajfa-12152	10	2	,	,	PUNCT
ajfa-12152	10	3	foreign	foreign	ADJ
ajfa-12152	10	4	investor	investor	NOUN
ajfa-12152	10	5	participation	participation	NOUN
ajfa-12152	10	6	promotes	promote	VERB
ajfa-12152	10	7	development	development	NOUN
ajfa-12152	10	8	of	of	ADP
ajfa-12152	10	9	emerging	emerge	VERB
ajfa-12152	10	10	markets	market	NOUN
ajfa-12152	10	11	by	by	ADP
ajfa-12152	10	12	increasing	increase	VERB
ajfa-12152	10	13	the	the	DET
ajfa-12152	10	14	supply	supply	NOUN
ajfa-12152	10	15	of	of	ADP
ajfa-12152	10	16	capital	capital	NOUN
ajfa-12152	10	17	(	(	PUNCT
ajfa-12152	10	18	bekaert	bekaert	NOUN
ajfa-12152	10	19	,	,	PUNCT
ajfa-12152	10	20	harvey	harvey	PROPN
ajfa-12152	10	21	&	&	CCONJ
ajfa-12152	10	22	lundblad	lundblad	PROPN
ajfa-12152	10	23	2003	2003	NUM
ajfa-12152	10	24	;	;	PUNCT
ajfa-12152	10	25	mangena&tauringana	mangena&tauringana	PROPN
ajfa-12152	10	26	,	,	PUNCT
ajfa-12152	10	27	2007;ramaswamy	2007;ramaswamy	PROPN
ajfa-12152	10	28	&	&	CCONJ
ajfa-12152	10	29	li	li	PROPN
ajfa-12152	10	30	,	,	PUNCT
ajfa-12152	10	31	2001	2001	NUM
ajfa-12152	10	32	)	)	PUNCT
ajfa-12152	10	33	,	,	PUNCT
ajfa-12152	10	34	thus	thus	ADV
ajfa-12152	10	35	ensuring	ensure	VERB
ajfa-12152	10	36	liquidity	liquidity	NOUN
ajfa-12152	10	37	and	and	CCONJ
ajfa-12152	10	38	efficiency	efficiency	NOUN
ajfa-12152	10	39	of	of	ADP
ajfa-12152	10	40	these	these	DET
ajfa-12152	10	41	emerging	emerge	VERB
ajfa-12152	10	42	markets	market	NOUN
ajfa-12152	10	43	(	(	PUNCT
ajfa-12152	10	44	bekaertet	bekaertet	PROPN
ajfa-12152	10	45	al	al	PROPN
ajfa-12152	10	46	.	.	PROPN
ajfa-12152	10	47	2003	2003	NUM
ajfa-12152	10	48	)	)	PUNCT
ajfa-12152	10	49	.	.	PUNCT
ajfa-12152	11	1	second	second	ADV
ajfa-12152	11	2	,	,	PUNCT
ajfa-12152	11	3	opening	open	VERB
ajfa-12152	11	4	the	the	DET
ajfa-12152	11	5	market	market	NOUN
ajfa-12152	11	6	to	to	ADP
ajfa-12152	11	7	foreign	foreign	ADJ
ajfa-12152	11	8	investors	investor	NOUN
ajfa-12152	11	9	may	may	AUX
ajfa-12152	11	10	increase	increase	VERB
ajfa-12152	11	11	the	the	DET
ajfa-12152	11	12	value	value	NOUN
ajfa-12152	11	13	of	of	ADP
ajfa-12152	11	14	local	local	ADJ
ajfa-12152	11	15	companies	company	NOUN
ajfa-12152	11	16	,	,	PUNCT
ajfa-12152	11	17	thereby	thereby	ADV
ajfa-12152	11	18	reducing	reduce	VERB
ajfa-12152	11	19	their	their	PRON
ajfa-12152	11	20	cost	cost	NOUN
ajfa-12152	11	21	of	of	ADP
ajfa-12152	11	22	equity	equity	NOUN
ajfa-12152	11	23	capital	capital	NOUN
ajfa-12152	11	24	(	(	PUNCT
ajfa-12152	11	25	bekaertet	bekaertet	PROPN
ajfa-12152	11	26	al	al	PROPN
ajfa-12152	11	27	.	.	PROPN
ajfa-12152	11	28	2003;mangena&tauringana	2003;mangena&tauringana	NUM
ajfa-12152	11	29	,	,	PUNCT
ajfa-12152	11	30	2007	2007	NUM
ajfa-12152	11	31	)	)	PUNCT
ajfa-12152	11	32	.	.	PUNCT
ajfa-12152	12	1	third	third	ADJ
ajfa-12152	12	2	,	,	PUNCT
ajfa-12152	12	3	foreign	foreign	ADJ
ajfa-12152	12	4	investors	investor	NOUN
ajfa-12152	12	5	improve	improve	VERB
ajfa-12152	12	6	the	the	DET
ajfa-12152	12	7	inflow	inflow	NOUN
ajfa-12152	12	8	of	of	ADP
ajfa-12152	12	9	foreign	foreign	ADJ
ajfa-12152	12	10	exchange	exchange	NOUN
ajfa-12152	12	11	,	,	PUNCT
ajfa-12152	12	12	which	which	PRON
ajfa-12152	12	13	is	be	AUX
ajfa-12152	12	14	often	often	ADV
ajfa-12152	12	15	greatly	greatly	ADV
ajfa-12152	12	16	needed	need	VERB
ajfa-12152	12	17	in	in	ADP
ajfa-12152	12	18	developing	develop	VERB
ajfa-12152	12	19	countries	country	NOUN
ajfa-12152	12	20	to	to	PART
ajfa-12152	12	21	finance	finance	VERB
ajfa-12152	12	22	imports	import	NOUN
ajfa-12152	12	23	and	and	CCONJ
ajfa-12152	12	24	other	other	ADJ
ajfa-12152	12	25	foreign	foreign	ADJ
ajfa-12152	12	26	payments	payment	NOUN
ajfa-12152	12	27	(	(	PUNCT
ajfa-12152	12	28	mangena&tauringana	mangena&tauringana	PROPN
ajfa-12152	12	29	,	,	PUNCT
ajfa-12152	12	30	2007	2007	NUM
ajfa-12152	12	31	)	)	PUNCT
ajfa-12152	12	32	.	.	PUNCT
ajfa-12152	13	1	miletkov	miletkov	PROPN
ajfa-12152	13	2	,	,	PUNCT
ajfa-12152	13	3	poulsen	poulsen	NOUN
ajfa-12152	13	4	and	and	CCONJ
ajfa-12152	13	5	wintoki	wintoki	PROPN
ajfa-12152	13	6	(	(	PUNCT
ajfa-12152	13	7	2014	2014	NUM
ajfa-12152	13	8	)	)	PUNCT
ajfa-12152	13	9	andbushman	andbushman	NOUN
ajfa-12152	13	10	and	and	CCONJ
ajfa-12152	13	11	smith	smith	PROPN
ajfa-12152	13	12	(	(	PUNCT
ajfa-12152	13	13	2003	2003	NUM
ajfa-12152	13	14	)	)	PUNCT
ajfa-12152	13	15	pointed	point	VERB
ajfa-12152	13	16	out	out	ADP
ajfa-12152	13	17	that	that	SCONJ
ajfa-12152	13	18	an	an	DET
ajfa-12152	13	19	effective	effective	ADJ
ajfa-12152	13	20	corporate	corporate	ADJ
ajfa-12152	13	21	governance	governance	NOUN
ajfa-12152	13	22	structure	structure	NOUN
ajfa-12152	13	23	reduces	reduce	VERB
ajfa-12152	13	24	foreign	foreign	ADJ
ajfa-12152	13	25	investors	investor	NOUN
ajfa-12152	13	26	’	’	PART
ajfa-12152	13	27	risks	risk	NOUN
ajfa-12152	13	28	and	and	CCONJ
ajfa-12152	13	29	increases	increase	VERB
ajfa-12152	13	30	their	their	PRON
ajfa-12152	13	31	confidence	confidence	NOUN
ajfa-12152	13	32	and	and	CCONJ
ajfa-12152	13	33	willingness	willingness	NOUN
ajfa-12152	13	34	to	to	PART
ajfa-12152	13	35	invest	invest	VERB
ajfa-12152	13	36	in	in	ADP
ajfa-12152	13	37	particular	particular	ADJ
ajfa-12152	13	38	listed	list	VERB
ajfa-12152	13	39	companies	company	NOUN
ajfa-12152	13	40	.	.	PUNCT
ajfa-12152	14	1	also	also	ADV
ajfa-12152	14	2	,	,	PUNCT
ajfa-12152	14	3	it	it	PRON
ajfa-12152	14	4	helps	help	VERB
ajfa-12152	14	5	to	to	PART
ajfa-12152	14	6	ensure	ensure	VERB
ajfa-12152	14	7	that	that	SCONJ
ajfa-12152	14	8	foreign	foreign	ADJ
ajfa-12152	14	9	investors	investor	NOUN
ajfa-12152	14	10	receive	receive	VERB
ajfa-12152	14	11	reliable	reliable	ADJ
ajfa-12152	14	12	information	information	NOUN
ajfa-12152	14	13	about	about	ADP
ajfa-12152	14	14	the	the	DET
ajfa-12152	14	15	performance	performance	NOUN
ajfa-12152	14	16	of	of	ADP
ajfa-12152	14	17	the	the	DET
ajfa-12152	14	18	company	company	NOUN
ajfa-12152	14	19	and	and	CCONJ
ajfa-12152	14	20	that	that	SCONJ
ajfa-12152	14	21	the	the	DET
ajfa-12152	14	22	value	value	NOUN
ajfa-12152	14	23	of	of	ADP
ajfa-12152	14	24	their	their	PRON
ajfa-12152	14	25	investment	investment	NOUN
ajfa-12152	14	26	is	be	AUX
ajfa-12152	14	27	not	not	PART
ajfa-12152	14	28	expropriated	expropriate	VERB
ajfa-12152	14	29	by	by	ADP
ajfa-12152	14	30	managers	manager	NOUN
ajfa-12152	14	31	and	and	CCONJ
ajfa-12152	14	32	controlling	control	VERB
ajfa-12152	14	33	shareholders	shareholder	NOUN
ajfa-12152	14	34	.	.	PUNCT
ajfa-12152	15	1	ajinkya	ajinkya	PROPN
ajfa-12152	15	2	,	,	PUNCT
ajfa-12152	15	3	bhojrajand	bhojrajand	NOUN
ajfa-12152	15	4	sengupta	sengupta	NOUN
ajfa-12152	15	5	(	(	PUNCT
ajfa-12152	15	6	2005	2005	NUM
ajfa-12152	15	7	)	)	PUNCT
ajfa-12152	15	8	indicated	indicate	VERB
ajfa-12152	15	9	that	that	SCONJ
ajfa-12152	15	10	effective	effective	ADJ
ajfa-12152	15	11	corporate	corporate	ADJ
ajfa-12152	15	12	governance	governance	NOUN
ajfa-12152	15	13	can	can	AUX
ajfa-12152	15	14	constrain	constrain	VERB
ajfa-12152	15	15	corporate	corporate	ADJ
ajfa-12152	15	16	managers	manager	NOUN
ajfa-12152	15	17	and/or	and/or	CCONJ
ajfa-12152	15	18	controlling	control	VERB
ajfa-12152	15	19	shareholders	shareholder	NOUN
ajfa-12152	15	20	from	from	ADP
ajfa-12152	15	21	expropriating	expropriate	VERB
ajfa-12152	15	22	other	other	ADJ
ajfa-12152	15	23	investors	investor	NOUN
ajfa-12152	15	24	by	by	ADP
ajfa-12152	15	25	ensuring	ensure	VERB
ajfa-12152	15	26	an	an	DET
ajfa-12152	15	27	environment	environment	NOUN
ajfa-12152	15	28	of	of	ADP
ajfa-12152	15	29	greater	great	ADJ
ajfa-12152	15	30	transparency	transparency	NOUN
ajfa-12152	15	31	through	through	ADP
ajfa-12152	15	32	better	well	ADJ
ajfa-12152	15	33	monitoring	monitoring	NOUN
ajfa-12152	15	34	;	;	PUNCT
ajfa-12152	15	35	thus	thus	ADV
ajfa-12152	15	36	foreign	foreign	ADJ
ajfa-12152	15	37	investors	investor	NOUN
ajfa-12152	15	38	will	will	AUX
ajfa-12152	15	39	be	be	AUX
ajfa-12152	15	40	likely	likely	ADJ
ajfa-12152	15	41	to	to	PART
ajfa-12152	15	42	be	be	AUX
ajfa-12152	15	43	more	more	ADV
ajfa-12152	15	44	dependent	dependent	ADJ
ajfa-12152	15	45	on	on	ADP
ajfa-12152	15	46	an	an	DET
ajfa-12152	15	47	effective	effective	ADJ
ajfa-12152	15	48	corporate	corporate	ADJ
ajfa-12152	15	49	governance	governance	NOUN
ajfa-12152	15	50	structure	structure	NOUN
ajfa-12152	15	51	.	.	PUNCT
ajfa-12152	16	1	this	this	DET
ajfa-12152	16	2	study	study	NOUN
ajfa-12152	16	3	is	be	AUX
ajfa-12152	16	4	motivated	motivate	VERB
ajfa-12152	16	5	by	by	ADP
ajfa-12152	16	6	the	the	DET
ajfa-12152	16	7	fact	fact	NOUN
ajfa-12152	16	8	that	that	SCONJ
ajfa-12152	16	9	most	most	ADJ
ajfa-12152	16	10	of	of	ADP
ajfa-12152	16	11	the	the	DET
ajfa-12152	16	12	previous	previous	ADJ
ajfa-12152	16	13	studies	study	NOUN
ajfa-12152	16	14	on	on	ADP
ajfa-12152	16	15	foreign	foreign	ADJ
ajfa-12152	16	16	ownership	ownership	NOUN
ajfa-12152	16	17	have	have	AUX
ajfa-12152	16	18	been	be	AUX
ajfa-12152	16	19	conducted	conduct	VERB
ajfa-12152	16	20	in	in	ADP
ajfa-12152	16	21	developed	develop	VERB
ajfa-12152	16	22	countries	country	NOUN
ajfa-12152	16	23	with	with	ADP
ajfa-12152	16	24	low	low	ADJ
ajfa-12152	16	25	ownership	ownership	NOUN
ajfa-12152	16	26	concentration	concentration	NOUN
ajfa-12152	16	27	(	(	PUNCT
ajfa-12152	16	28	e.g.	e.g.	ADV
ajfa-12152	16	29	,aggarwal	,aggarwal	PUNCT
ajfa-12152	16	30	,	,	PUNCT
ajfa-12152	16	31	klapper	klapper	NOUN
ajfa-12152	16	32	,	,	PUNCT
ajfa-12152	16	33	&	&	CCONJ
ajfa-12152	16	34	wysocki	wysocki	PROPN
ajfa-12152	16	35	,	,	PUNCT
ajfa-12152	16	36	2005	2005	NUM
ajfa-12152	16	37	;	;	PUNCT
ajfa-12152	16	38	bowman	bowman	PROPN
ajfa-12152	16	39	&	&	CCONJ
ajfa-12152	16	40	min	min	PROPN
ajfa-12152	16	41	,	,	PUNCT
ajfa-12152	16	42	2012	2012	NUM
ajfa-12152	16	43	;	;	PUNCT
ajfa-12152	16	44	dahlquist&robertsson	dahlquist&robertsson	PROPN
ajfa-12152	16	45	,	,	PUNCT
ajfa-12152	16	46	2001	2001	NUM
ajfa-12152	16	47	;	;	PUNCT
ajfa-12152	16	48	jiang	jiang	PROPN
ajfa-12152	16	49	&	&	CCONJ
ajfa-12152	16	50	kim	kim	PROPN
ajfa-12152	16	51	,	,	PUNCT
ajfa-12152	16	52	2004	2004	NUM
ajfa-12152	16	53	;	;	PUNCT
ajfa-12152	16	54	kang	kang	PROPN
ajfa-12152	16	55	,	,	PUNCT
ajfa-12152	16	56	1997	1997	NUM
ajfa-12152	16	57	;	;	PUNCT
ajfa-12152	16	58	miletkov	miletkov	PROPN
ajfa-12152	16	59	et	et	PROPN
ajfa-12152	16	60	al	al	PROPN
ajfa-12152	16	61	.	.	PROPN
ajfa-12152	16	62	,	,	PUNCT
ajfa-12152	16	63	2014	2014	NUM
ajfa-12152	16	64	;	;	PUNCT
ajfa-12152	16	65	min	min	PROPN
ajfa-12152	16	66	&	&	CCONJ
ajfa-12152	16	67	bowman	bowman	PROPN
ajfa-12152	16	68	,	,	PUNCT
ajfa-12152	16	69	2015	2015	NUM
ajfa-12152	16	70	)	)	PUNCT
ajfa-12152	16	71	.	.	PUNCT
ajfa-12152	17	1	their	their	PRON
ajfa-12152	17	2	results	result	NOUN
ajfa-12152	17	3	indicate	indicate	VERB
ajfa-12152	17	4	that	that	SCONJ
ajfa-12152	17	5	foreign	foreign	ADJ
ajfa-12152	17	6	investors	investor	NOUN
ajfa-12152	17	7	are	be	AUX
ajfa-12152	17	8	more	more	ADV
ajfa-12152	17	9	attracted	attract	VERB
ajfa-12152	17	10	to	to	ADP
ajfa-12152	17	11	large	large	ADJ
ajfa-12152	17	12	firms	firm	NOUN
ajfa-12152	17	13	with	with	ADP
ajfa-12152	17	14	high	high	ADJ
ajfa-12152	17	15	book	book	NOUN
ajfa-12152	17	16	-	-	PUNCT
ajfa-12152	17	17	to	to	ADP
ajfa-12152	17	18	-	-	PUNCT
ajfa-12152	17	19	market	market	NOUN
ajfa-12152	17	20	ratio	ratio	NOUN
ajfa-12152	17	21	,	,	PUNCT
ajfa-12152	17	22	low	low	ADJ
ajfa-12152	17	23	leverage	leverage	NOUN
ajfa-12152	17	24	and	and	CCONJ
ajfa-12152	17	25	high	high	ADJ
ajfa-12152	17	26	independence	independence	NOUN
ajfa-12152	17	27	of	of	ADP
ajfa-12152	17	28	the	the	DET
ajfa-12152	17	29	board	board	NOUN
ajfa-12152	17	30	of	of	ADP
ajfa-12152	17	31	directors	director	NOUN
ajfa-12152	17	32	as	as	ADV
ajfa-12152	17	33	well	well	ADV
ajfa-12152	17	34	as	as	ADP
ajfa-12152	17	35	the	the	DET
ajfa-12152	17	36	audit	audit	NOUN
ajfa-12152	17	37	committee	committee	NOUN
ajfa-12152	17	38	.	.	PUNCT
ajfa-12152	18	1	however	however	ADV
ajfa-12152	18	2	,	,	PUNCT
ajfa-12152	18	3	the	the	DET
ajfa-12152	18	4	above	above	ADJ
ajfa-12152	18	5	results	result	NOUN
ajfa-12152	18	6	might	might	AUX
ajfa-12152	18	7	notbe	notbe	VERB
ajfa-12152	18	8	generalizable	generalizable	ADJ
ajfa-12152	18	9	to	to	ADP
ajfa-12152	18	10	developing	develop	VERB
ajfa-12152	18	11	countries	country	NOUN
ajfa-12152	18	12	,	,	PUNCT
ajfa-12152	18	13	where	where	SCONJ
ajfa-12152	18	14	the	the	DET
ajfa-12152	18	15	ownership	ownership	NOUN
ajfa-12152	18	16	structure	structure	NOUN
ajfa-12152	18	17	is	be	AUX
ajfa-12152	18	18	more	more	ADV
ajfa-12152	18	19	concentrated	concentrated	ADJ
ajfa-12152	18	20	.	.	PUNCT
ajfa-12152	19	1	therefore	therefore	ADV
ajfa-12152	19	2	,	,	PUNCT
ajfa-12152	19	3	our	our	PRON
ajfa-12152	19	4	study	study	NOUN
ajfa-12152	19	5	focuseson	focuseson	NOUN
ajfa-12152	19	6	developing	develop	VERB
ajfa-12152	19	7	countries	country	NOUN
ajfa-12152	19	8	,	,	PUNCT
ajfa-12152	19	9	specifically	specifically	ADV
ajfa-12152	19	10	thegulf	thegulf	ADJ
ajfa-12152	19	11	cooperation	cooperation	PROPN
ajfa-12152	19	12	council	council	PROPN
ajfa-12152	19	13	(	(	PUNCT
ajfa-12152	19	14	gcc	gcc	NOUN
ajfa-12152	19	15	)	)	PUNCT
ajfa-12152	19	16	countries	country	NOUN
ajfa-12152	19	17	,	,	PUNCT
ajfa-12152	19	18	namely	namely	ADV
ajfa-12152	19	19	saudi	saudi	PROPN
ajfa-12152	19	20	arabia	arabia	PROPN
ajfa-12152	19	21	,	,	PUNCT
ajfa-12152	19	22	bahrain	bahrain	NOUN
ajfa-12152	19	23	,	,	PUNCT
ajfa-12152	19	24	oman	oman	PROPN
ajfa-12152	19	25	,	,	PUNCT
ajfa-12152	19	26	the	the	DET
ajfa-12152	19	27	united	united	PROPN
ajfa-12152	19	28	arab	arab	PROPN
ajfa-12152	19	29	emirates	emirates	PROPN
ajfa-12152	19	30	(	(	PUNCT
ajfa-12152	19	31	uae	uae	PROPN
ajfa-12152	19	32	)	)	PUNCT
ajfa-12152	19	33	and	and	CCONJ
ajfa-12152	19	34	qatar	qatar	PROPN
ajfa-12152	19	35	.	.	PUNCT
ajfa-12152	20	1	the	the	DET
ajfa-12152	20	2	gcc	gcc	NOUN
ajfa-12152	20	3	’s	’s	PART
ajfa-12152	20	4	developing	develop	VERB
ajfa-12152	20	5	countries	country	NOUN
ajfa-12152	20	6	have	have	VERB
ajfa-12152	20	7	high	high	ADJ
ajfa-12152	20	8	concentrated	concentrate	VERB
ajfa-12152	20	9	ownership	ownership	NOUN
ajfa-12152	20	10	,	,	PUNCT
ajfa-12152	20	11	where	where	SCONJ
ajfa-12152	20	12	family	family	NOUN
ajfa-12152	20	13	owners	owner	NOUN
ajfa-12152	20	14	control	control	VERB
ajfa-12152	20	15	around	around	ADP
ajfa-12152	20	16	70	70	NUM
ajfa-12152	20	17	%	%	NOUN
ajfa-12152	20	18	ofthe	ofthe	NOUN
ajfa-12152	20	19	business	business	NOUN
ajfa-12152	20	20	(	(	PUNCT
ajfa-12152	20	21	gulf	gulf	PROPN
ajfa-12152	20	22	family	family	NOUN
ajfa-12152	20	23	business	business	NOUN
ajfa-12152	20	24	,	,	PUNCT
ajfa-12152	20	25	mckinsey	mckinsey	NOUN
ajfa-12152	20	26	&	&	CCONJ
ajfa-12152	20	27	company	company	NOUN
ajfa-12152	20	28	,	,	PUNCT
ajfa-12152	20	29	2015	2015	NUM
ajfa-12152	20	30	)	)	PUNCT
ajfa-12152	20	31	.	.	PUNCT
ajfa-12152	21	1	other	other	ADJ
ajfa-12152	21	2	unique	unique	ADJ
ajfa-12152	21	3	features	feature	NOUN
ajfa-12152	21	4	in	in	ADP
ajfa-12152	21	5	gcc	gcc	NOUN
ajfa-12152	21	6	countries	country	NOUN
ajfa-12152	21	7	are	be	AUX
ajfa-12152	21	8	high	high	ADJ
ajfa-12152	21	9	level	level	NOUN
ajfa-12152	21	10	of	of	ADP
ajfa-12152	21	11	government	government	NOUN
ajfa-12152	21	12	intervention	intervention	NOUN
ajfa-12152	21	13	,	,	PUNCT
ajfa-12152	21	14	low	low	ADJ
ajfa-12152	21	15	legal	legal	ADJ
ajfa-12152	21	16	protection	protection	NOUN
ajfa-12152	21	17	,	,	PUNCT
ajfa-12152	21	18	poor	poor	ADJ
ajfa-12152	21	19	information	information	NOUN
ajfa-12152	21	20	,	,	PUNCT
ajfa-12152	21	21	high	high	ADJ
ajfa-12152	21	22	insider	insider	NOUN
ajfa-12152	21	23	trading	trading	NOUN
ajfa-12152	21	24	,	,	PUNCT
ajfa-12152	21	25	politically	politically	ADV
ajfa-12152	21	26	unstable	unstable	ADJ
ajfa-12152	21	27	markets	market	NOUN
ajfa-12152	21	28	,	,	PUNCT
ajfa-12152	21	29	low	low	ADJ
ajfa-12152	21	30	financial	financial	ADJ
ajfa-12152	21	31	reporting	reporting	NOUN
ajfa-12152	21	32	quality	quality	NOUN
ajfa-12152	21	33	and	and	CCONJ
ajfa-12152	21	34	high	high	ADJ
ajfa-12152	21	35	political	political	ADJ
ajfa-12152	21	36	connections	connection	NOUN
ajfa-12152	21	37	(	(	PUNCT
ajfa-12152	21	38	kern	kern	PROPN
ajfa-12152	21	39	,	,	PUNCT
ajfa-12152	21	40	2012	2012	NUM
ajfa-12152	21	41	)	)	PUNCT
ajfa-12152	21	42	.	.	PUNCT
ajfa-12152	22	1	gcc	gcc	NOUN
ajfa-12152	22	2	countries	country	NOUN
ajfa-12152	22	3	have	have	VERB
ajfa-12152	22	4	not	not	PART
ajfa-12152	22	5	asian	asian	ADJ
ajfa-12152	22	6	journal	journal	NOUN
ajfa-12152	22	7	of	of	ADP
ajfa-12152	22	8	finance	finance	PROPN
ajfa-12152	22	9	&	&	CCONJ
ajfa-12152	22	10	accounting	accounting	PROPN
ajfa-12152	22	11	issn	issn	PROPN
ajfa-12152	22	12	1946	1946	NUM
ajfa-12152	22	13	-	-	PUNCT
ajfa-12152	22	14	052x	052x	PROPN
ajfa-12152	22	15	2017	2017	NUM
ajfa-12152	22	16	,	,	PUNCT
ajfa-12152	22	17	vol	vol	NOUN
ajfa-12152	22	18	.	.	NOUN
ajfa-12152	23	1	9	9	NUM
ajfa-12152	23	2	,	,	PUNCT
ajfa-12152	23	3	no	no	NOUN
ajfa-12152	23	4	.	.	NOUN
ajfa-12152	23	5	2	2	NUM
ajfa-12152	23	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	23	7	193	193	NUM
ajfa-12152	23	8	adequately	adequately	ADV
ajfa-12152	23	9	attracted	attract	VERB
ajfa-12152	23	10	foreign	foreign	ADJ
ajfa-12152	23	11	portfolio	portfolio	NOUN
ajfa-12152	23	12	investment	investment	NOUN
ajfa-12152	23	13	.	.	PUNCT
ajfa-12152	24	1	the	the	DET
ajfa-12152	24	2	foreign	foreign	ADJ
ajfa-12152	24	3	investors	investor	NOUN
ajfa-12152	24	4	’	’	PART
ajfa-12152	24	5	investment	investment	NOUN
ajfa-12152	24	6	activity	activity	NOUN
ajfa-12152	24	7	in	in	ADP
ajfa-12152	24	8	the	the	DET
ajfa-12152	24	9	gcc	gcc	NOUN
ajfa-12152	24	10	countries	country	NOUN
ajfa-12152	24	11	remains	remain	VERB
ajfa-12152	24	12	low	low	ADJ
ajfa-12152	24	13	,	,	PUNCT
ajfa-12152	24	14	as	as	SCONJ
ajfa-12152	24	15	investors	investor	NOUN
ajfa-12152	24	16	’	'	PUNCT
ajfa-12152	24	17	share	share	NOUN
ajfa-12152	24	18	in	in	ADP
ajfa-12152	24	19	the	the	DET
ajfa-12152	24	20	stock	stock	NOUN
ajfa-12152	24	21	market	market	NOUN
ajfa-12152	24	22	from	from	ADP
ajfa-12152	24	23	outside	outside	ADP
ajfa-12152	24	24	the	the	DET
ajfa-12152	24	25	gcc	gcc	NOUN
ajfa-12152	24	26	is	be	AUX
ajfa-12152	24	27	low	low	ADJ
ajfa-12152	24	28	.	.	PUNCT
ajfa-12152	25	1	for	for	ADP
ajfa-12152	25	2	example	example	NOUN
ajfa-12152	25	3	,	,	PUNCT
ajfa-12152	25	4	in	in	ADP
ajfa-12152	25	5	2015	2015	NUM
ajfa-12152	25	6	the	the	DET
ajfa-12152	25	7	average	average	ADJ
ajfa-12152	25	8	foreign	foreign	ADJ
ajfa-12152	25	9	ownership	ownership	NOUN
ajfa-12152	25	10	in	in	ADP
ajfa-12152	25	11	saudi	saudi	PROPN
ajfa-12152	25	12	arabia	arabia	PROPN
ajfa-12152	25	13	is	be	AUX
ajfa-12152	25	14	around	around	ADV
ajfa-12152	25	15	4.58	4.58	NUM
ajfa-12152	25	16	%	%	NOUN
ajfa-12152	25	17	and	and	CCONJ
ajfa-12152	25	18	in	in	ADP
ajfa-12152	25	19	dubai	dubai	NOUN
ajfa-12152	25	20	,	,	PUNCT
ajfa-12152	25	21	it	it	PRON
ajfa-12152	25	22	is	be	AUX
ajfa-12152	25	23	around	around	ADV
ajfa-12152	25	24	6.75	6.75	NUM
ajfa-12152	25	25	%	%	NOUN
ajfa-12152	25	26	(	(	PUNCT
ajfa-12152	25	27	gulfbase	gulfbase	NOUN
ajfa-12152	25	28	,	,	PUNCT
ajfa-12152	25	29	2015	2015	NUM
ajfa-12152	25	30	)	)	PUNCT
ajfa-12152	25	31	.	.	PUNCT
ajfa-12152	26	1	many	many	ADJ
ajfa-12152	26	2	previous	previous	ADJ
ajfa-12152	26	3	studies	study	NOUN
ajfa-12152	26	4	have	have	AUX
ajfa-12152	26	5	examined	examine	VERB
ajfa-12152	26	6	the	the	DET
ajfa-12152	26	7	board	board	NOUN
ajfa-12152	26	8	of	of	ADP
ajfa-12152	26	9	directors	director	NOUN
ajfa-12152	26	10	and	and	CCONJ
ajfa-12152	26	11	audit	audit	NOUN
ajfa-12152	26	12	committee	committee	NOUN
ajfa-12152	26	13	characteristics	characteristic	NOUN
ajfa-12152	26	14	individually	individually	ADV
ajfa-12152	26	15	on	on	ADP
ajfa-12152	26	16	foreign	foreign	ADJ
ajfa-12152	26	17	ownershipsuch	ownershipsuch	NOUN
ajfa-12152	26	18	as	as	ADP
ajfa-12152	26	19	bokpin	bokpin	NOUN
ajfa-12152	26	20	,	,	PUNCT
ajfa-12152	26	21	isshaq&nyarko	isshaq&nyarko	PROPN
ajfa-12152	26	22	,	,	PUNCT
ajfa-12152	26	23	(	(	PUNCT
ajfa-12152	26	24	2015	2015	NUM
ajfa-12152	26	25	)	)	PUNCT
ajfa-12152	26	26	;	;	PUNCT
ajfa-12152	26	27	bowman	bowman	PROPN
ajfa-12152	26	28	&	&	CCONJ
ajfa-12152	26	29	min	min	PROPN
ajfa-12152	26	30	,	,	PUNCT
ajfa-12152	26	31	(	(	PUNCT
ajfa-12152	26	32	2012);mangena&tauringana	2012);mangena&tauringana	NUM
ajfa-12152	26	33	,	,	PUNCT
ajfa-12152	26	34	(	(	PUNCT
ajfa-12152	26	35	2007	2007	NUM
ajfa-12152	26	36	)	)	PUNCT
ajfa-12152	26	37	;	;	PUNCT
ajfa-12152	26	38	miletkov	miletkov	PROPN
ajfa-12152	26	39	et	et	PROPN
ajfa-12152	26	40	al	al	PROPN
ajfa-12152	26	41	.	.	PROPN
ajfa-12152	26	42	,	,	PUNCT
ajfa-12152	26	43	(	(	PUNCT
ajfa-12152	26	44	2014	2014	NUM
ajfa-12152	26	45	)	)	PUNCT
ajfa-12152	26	46	and	and	CCONJ
ajfa-12152	26	47	min	min	PROPN
ajfa-12152	26	48	&	&	CCONJ
ajfa-12152	26	49	bowman	bowman	PROPN
ajfa-12152	26	50	,	,	PUNCT
ajfa-12152	26	51	(	(	PUNCT
ajfa-12152	26	52	2015	2015	NUM
ajfa-12152	26	53	)	)	PUNCT
ajfa-12152	26	54	however	however	ADV
ajfa-12152	26	55	,	,	PUNCT
ajfa-12152	26	56	foreign	foreign	ADJ
ajfa-12152	26	57	investors	investor	NOUN
ajfa-12152	26	58	take	take	VERB
ajfa-12152	26	59	into	into	ADP
ajfa-12152	26	60	consideration	consideration	NOUN
ajfa-12152	26	61	the	the	DET
ajfa-12152	26	62	effectiveness	effectiveness	NOUN
ajfa-12152	26	63	of	of	ADP
ajfa-12152	26	64	corporate	corporate	ADJ
ajfa-12152	26	65	governance	governance	NOUN
ajfa-12152	26	66	practices	practice	NOUN
ajfa-12152	26	67	as	as	ADP
ajfa-12152	26	68	a	a	DET
ajfa-12152	26	69	bundle	bundle	NOUN
ajfa-12152	26	70	in	in	ADP
ajfa-12152	26	71	their	their	PRON
ajfa-12152	26	72	investment	investment	NOUN
ajfa-12152	26	73	decisions	decision	NOUN
ajfa-12152	26	74	(	(	PUNCT
ajfa-12152	26	75	agrawal	agrawal	PROPN
ajfa-12152	26	76	&	&	CCONJ
ajfa-12152	26	77	knoeber	knoeber	PROPN
ajfa-12152	26	78	,	,	PUNCT
ajfa-12152	26	79	1996	1996	NUM
ajfa-12152	26	80	)	)	PUNCT
ajfa-12152	26	81	.	.	PUNCT
ajfa-12152	27	1	therefore	therefore	ADV
ajfa-12152	27	2	,	,	PUNCT
ajfa-12152	27	3	this	this	DET
ajfa-12152	27	4	study	study	NOUN
ajfa-12152	27	5	is	be	AUX
ajfa-12152	27	6	motivated	motivate	VERB
ajfa-12152	27	7	by	by	ADP
ajfa-12152	27	8	agrawal	agrawal	PROPN
ajfa-12152	27	9	and	and	CCONJ
ajfa-12152	27	10	knoeber	knoeber	NOUN
ajfa-12152	27	11	(	(	PUNCT
ajfa-12152	27	12	1996	1996	NUM
ajfa-12152	27	13	)	)	PUNCT
ajfa-12152	27	14	and	and	CCONJ
ajfa-12152	27	15	cai	cai	X
ajfa-12152	27	16	,	,	PUNCT
ajfa-12152	27	17	qian	qian	PROPN
ajfa-12152	27	18	,	,	PUNCT
ajfa-12152	27	19	and	and	CCONJ
ajfa-12152	27	20	liu	liu	PROPN
ajfa-12152	27	21	(	(	PUNCT
ajfa-12152	27	22	2009	2009	NUM
ajfa-12152	27	23	)	)	PUNCT
ajfa-12152	28	1	who	who	PRON
ajfa-12152	28	2	arguedthat	arguedthat	PRON
ajfa-12152	28	3	using	use	VERB
ajfa-12152	28	4	an	an	DET
ajfa-12152	28	5	individual	individual	ADJ
ajfa-12152	28	6	measurement	measurement	NOUN
ajfa-12152	28	7	for	for	ADP
ajfa-12152	28	8	governance	governance	NOUN
ajfa-12152	28	9	mechanism	mechanism	NOUN
ajfa-12152	28	10	might	might	AUX
ajfa-12152	28	11	not	not	PART
ajfa-12152	28	12	reflect	reflect	VERB
ajfa-12152	28	13	the	the	DET
ajfa-12152	28	14	effectiveness	effectiveness	NOUN
ajfa-12152	28	15	of	of	ADP
ajfa-12152	28	16	the	the	DET
ajfa-12152	28	17	governance	governance	NOUN
ajfa-12152	28	18	structure	structure	NOUN
ajfa-12152	28	19	comparedto	comparedto	PROPN
ajfa-12152	28	20	using	use	VERB
ajfa-12152	28	21	a	a	DET
ajfa-12152	28	22	composite	composite	ADJ
ajfa-12152	28	23	measurement	measurement	NOUN
ajfa-12152	28	24	of	of	ADP
ajfa-12152	28	25	the	the	DET
ajfa-12152	28	26	governance	governance	NOUN
ajfa-12152	29	1	mechanism.basedon	mechanism.basedon	PROPN
ajfa-12152	29	2	the	the	DET
ajfa-12152	29	3	fact	fact	NOUN
ajfa-12152	29	4	that	that	SCONJ
ajfa-12152	29	5	internal	internal	ADJ
ajfa-12152	29	6	governance	governance	NOUN
ajfa-12152	29	7	mechanismscomplement	mechanismscomplement	NOUN
ajfa-12152	29	8	each	each	DET
ajfa-12152	29	9	other	other	ADJ
ajfa-12152	29	10	,	,	PUNCT
ajfa-12152	29	11	where	where	SCONJ
ajfa-12152	29	12	the	the	DET
ajfa-12152	29	13	effectiveness	effectiveness	NOUN
ajfa-12152	29	14	of	of	ADP
ajfa-12152	29	15	a	a	DET
ajfa-12152	29	16	particular	particular	ADJ
ajfa-12152	29	17	mechanism	mechanism	NOUN
ajfa-12152	29	18	may	may	AUX
ajfa-12152	29	19	depend	depend	VERB
ajfa-12152	29	20	on	on	ADP
ajfa-12152	29	21	the	the	DET
ajfa-12152	29	22	effectiveness	effectiveness	NOUN
ajfa-12152	29	23	of	of	ADP
ajfa-12152	29	24	others	other	NOUN
ajfa-12152	29	25	(	(	PUNCT
ajfa-12152	29	26	rediker	rediker	PROPN
ajfa-12152	29	27	&	&	CCONJ
ajfa-12152	29	28	seth	seth	PROPN
ajfa-12152	29	29	,	,	PUNCT
ajfa-12152	29	30	1995	1995	NUM
ajfa-12152	29	31	;	;	PUNCT
ajfa-12152	29	32	davis	davis	PROPN
ajfa-12152	29	33	&	&	CCONJ
ajfa-12152	29	34	useem	useem	PROPN
ajfa-12152	29	35	,	,	PUNCT
ajfa-12152	29	36	2002	2002	NUM
ajfa-12152	29	37	)	)	PUNCT
ajfa-12152	29	38	.	.	PUNCT
ajfa-12152	30	1	therefore	therefore	ADV
ajfa-12152	30	2	this	this	DET
ajfa-12152	30	3	study	study	NOUN
ajfa-12152	30	4	contributes	contribute	VERB
ajfa-12152	30	5	to	to	ADP
ajfa-12152	30	6	the	the	DET
ajfa-12152	30	7	literature	literature	NOUN
ajfa-12152	30	8	by	by	ADP
ajfa-12152	30	9	examining	examine	VERB
ajfa-12152	30	10	the	the	DET
ajfa-12152	30	11	effectiveness	effectiveness	NOUN
ajfa-12152	30	12	of	of	ADP
ajfa-12152	30	13	boththe	boththe	DET
ajfa-12152	30	14	corporate	corporate	ADJ
ajfa-12152	30	15	boards	board	NOUN
ajfa-12152	30	16	and	and	CCONJ
ajfa-12152	30	17	audit	audit	NOUN
ajfa-12152	30	18	committee	committee	NOUN
ajfa-12152	30	19	using	use	VERB
ajfa-12152	30	20	a	a	DET
ajfa-12152	30	21	composite	composite	ADJ
ajfa-12152	30	22	measurementas	measurementa	NOUN
ajfa-12152	30	23	a	a	DET
ajfa-12152	30	24	bundle	bundle	NOUN
ajfa-12152	30	25	on	on	ADP
ajfa-12152	30	26	attracting	attract	VERB
ajfa-12152	30	27	foreign	foreign	ADJ
ajfa-12152	30	28	ownership	ownership	NOUN
ajfa-12152	30	29	.	.	PUNCT
ajfa-12152	31	1	thus	thus	ADV
ajfa-12152	31	2	,	,	PUNCT
ajfa-12152	31	3	the	the	DET
ajfa-12152	31	4	aim	aim	NOUN
ajfa-12152	31	5	of	of	ADP
ajfa-12152	31	6	this	this	DET
ajfa-12152	31	7	study	study	NOUN
ajfa-12152	31	8	is	be	AUX
ajfa-12152	31	9	to	to	PART
ajfa-12152	31	10	examine	examine	VERB
ajfa-12152	31	11	whether	whether	SCONJ
ajfa-12152	31	12	the	the	DET
ajfa-12152	31	13	effectiveness	effectiveness	NOUN
ajfa-12152	31	14	of	of	ADP
ajfa-12152	31	15	both	both	CCONJ
ajfa-12152	31	16	the	the	DET
ajfa-12152	31	17	board	board	NOUN
ajfa-12152	31	18	of	of	ADP
ajfa-12152	31	19	directors	director	NOUN
ajfa-12152	31	20	and	and	CCONJ
ajfa-12152	31	21	audit	audit	NOUN
ajfa-12152	31	22	committee	committee	NOUN
ajfa-12152	31	23	is	be	AUX
ajfa-12152	31	24	associated	associate	VERB
ajfa-12152	31	25	with	with	ADP
ajfa-12152	31	26	foreign	foreign	ADJ
ajfa-12152	31	27	ownership	ownership	NOUN
ajfa-12152	31	28	in	in	ADP
ajfa-12152	31	29	listed	list	VERB
ajfa-12152	31	30	companies	company	NOUN
ajfa-12152	31	31	in	in	ADP
ajfa-12152	31	32	the	the	DET
ajfa-12152	31	33	gcc	gcc	NOUN
ajfa-12152	31	34	stock	stock	NOUN
ajfa-12152	31	35	markets	market	NOUN
ajfa-12152	31	36	.	.	PUNCT
ajfa-12152	32	1	more	more	ADV
ajfa-12152	32	2	specifically	specifically	ADV
ajfa-12152	32	3	,	,	PUNCT
ajfa-12152	32	4	this	this	DET
ajfa-12152	32	5	study	study	NOUN
ajfa-12152	32	6	focuses	focus	VERB
ajfa-12152	32	7	on	on	ADP
ajfa-12152	32	8	the	the	DET
ajfa-12152	32	9	four	four	NUM
ajfa-12152	32	10	main	main	ADJ
ajfa-12152	32	11	internal	internal	ADJ
ajfa-12152	32	12	monitoring	monitoring	NOUN
ajfa-12152	32	13	characteristics	characteristic	NOUN
ajfa-12152	32	14	of	of	ADP
ajfa-12152	32	15	the	the	DET
ajfa-12152	32	16	board	board	NOUN
ajfa-12152	32	17	of	of	ADP
ajfa-12152	32	18	directors	director	NOUN
ajfa-12152	32	19	as	as	ADV
ajfa-12152	32	20	well	well	ADV
ajfa-12152	32	21	as	as	ADP
ajfa-12152	32	22	audit	audit	NOUN
ajfa-12152	32	23	committee	committee	NOUN
ajfa-12152	32	24	,	,	PUNCT
ajfa-12152	32	25	namely	namely	ADV
ajfa-12152	32	26	,	,	PUNCT
ajfa-12152	32	27	independence	independence	NOUN
ajfa-12152	32	28	,	,	PUNCT
ajfa-12152	32	29	size	size	NOUN
ajfa-12152	32	30	,	,	PUNCT
ajfa-12152	32	31	frequency	frequency	NOUN
ajfa-12152	32	32	of	of	ADP
ajfa-12152	32	33	meetings	meeting	NOUN
ajfa-12152	32	34	and	and	CCONJ
ajfa-12152	32	35	financial	financial	ADJ
ajfa-12152	32	36	expertise	expertise	NOUN
ajfa-12152	32	37	,	,	PUNCT
ajfa-12152	32	38	which	which	PRON
ajfa-12152	32	39	effectively	effectively	ADV
ajfa-12152	32	40	capture	capture	VERB
ajfa-12152	32	41	the	the	DET
ajfa-12152	32	42	board	board	NOUN
ajfa-12152	32	43	of	of	ADP
ajfa-12152	32	44	directors	director	NOUN
ajfa-12152	32	45	and	and	CCONJ
ajfa-12152	32	46	audit	audit	NOUN
ajfa-12152	32	47	committee	committee	NOUN
ajfa-12152	32	48	as	as	ADP
ajfa-12152	32	49	monitoring	monitor	VERB
ajfa-12152	32	50	devices	device	NOUN
ajfa-12152	32	51	.	.	PUNCT
ajfa-12152	33	1	the	the	DET
ajfa-12152	33	2	components	component	NOUN
ajfa-12152	33	3	of	of	ADP
ajfa-12152	33	4	these	these	DET
ajfa-12152	33	5	characteristics	characteristic	NOUN
ajfa-12152	33	6	are	be	AUX
ajfa-12152	33	7	constructed	construct	VERB
ajfa-12152	33	8	as	as	ADP
ajfa-12152	33	9	a	a	DET
ajfa-12152	33	10	score	score	NOUN
ajfa-12152	33	11	to	to	PART
ajfa-12152	33	12	reflect	reflect	VERB
ajfa-12152	33	13	the	the	DET
ajfa-12152	33	14	effectiveness	effectiveness	NOUN
ajfa-12152	33	15	of	of	ADP
ajfa-12152	33	16	the	the	DET
ajfa-12152	33	17	board	board	NOUN
ajfa-12152	33	18	of	of	ADP
ajfa-12152	33	19	directors	director	NOUN
ajfa-12152	33	20	and	and	CCONJ
ajfa-12152	33	21	the	the	DET
ajfa-12152	33	22	audit	audit	NOUN
ajfa-12152	33	23	committee	committee	NOUN
ajfa-12152	33	24	.	.	PUNCT
ajfa-12152	34	1	these	these	DET
ajfa-12152	34	2	characteristics	characteristic	NOUN
ajfa-12152	34	3	complement	complement	VERB
ajfa-12152	34	4	each	each	DET
ajfa-12152	34	5	other	other	ADJ
ajfa-12152	34	6	,	,	PUNCT
ajfa-12152	34	7	for	for	ADP
ajfa-12152	34	8	example	example	NOUN
ajfa-12152	34	9	,	,	PUNCT
ajfa-12152	34	10	independent	independent	ADJ
ajfa-12152	34	11	directors	director	NOUN
ajfa-12152	34	12	without	without	ADP
ajfa-12152	34	13	financial	financial	ADJ
ajfa-12152	34	14	expertise	expertise	NOUN
ajfa-12152	34	15	might	might	AUX
ajfa-12152	34	16	not	not	PART
ajfa-12152	34	17	understand	understand	VERB
ajfa-12152	34	18	accounting	accounting	NOUN
ajfa-12152	34	19	numbers	number	NOUN
ajfa-12152	34	20	(	(	PUNCT
ajfa-12152	34	21	agrawal	agrawal	PROPN
ajfa-12152	34	22	&	&	CCONJ
ajfa-12152	34	23	chadha	chadha	PROPN
ajfa-12152	34	24	,	,	PUNCT
ajfa-12152	34	25	2005	2005	NUM
ajfa-12152	34	26	;	;	PUNCT
ajfa-12152	34	27	and	and	CCONJ
ajfa-12152	34	28	mustafa	mustafa	PROPN
ajfa-12152	34	29	&	&	CCONJ
ajfa-12152	34	30	ben	ben	PROPN
ajfa-12152	34	31	youssef	youssef	PROPN
ajfa-12152	34	32	,	,	PUNCT
ajfa-12152	34	33	2010	2010	NUM
ajfa-12152	34	34	)	)	PUNCT
ajfa-12152	34	35	,	,	PUNCT
ajfa-12152	34	36	and	and	CCONJ
ajfa-12152	34	37	less	less	ADV
ajfa-12152	34	38	frequent	frequent	ADJ
ajfa-12152	34	39	meetings	meeting	NOUN
ajfa-12152	34	40	and	and	CCONJ
ajfa-12152	34	41	inappropriate	inappropriate	ADJ
ajfa-12152	34	42	size	size	NOUN
ajfa-12152	34	43	of	of	ADP
ajfa-12152	34	44	the	the	DET
ajfa-12152	34	45	board	board	NOUN
ajfa-12152	34	46	may	may	AUX
ajfa-12152	34	47	make	make	VERB
ajfa-12152	34	48	it	it	PRON
ajfa-12152	34	49	difficult	difficult	ADJ
ajfa-12152	34	50	to	to	PART
ajfa-12152	34	51	monitor	monitor	VERB
ajfa-12152	34	52	management	management	NOUN
ajfa-12152	34	53	and	and	CCONJ
ajfa-12152	34	54	enhance	enhance	VERB
ajfa-12152	34	55	the	the	DET
ajfa-12152	34	56	quality	quality	NOUN
ajfa-12152	34	57	of	of	ADP
ajfa-12152	34	58	financial	financial	ADJ
ajfa-12152	34	59	reporting	reporting	NOUN
ajfa-12152	34	60	.	.	PUNCT
ajfa-12152	35	1	in	in	ADP
ajfa-12152	35	2	other	other	ADJ
ajfa-12152	35	3	words	word	NOUN
ajfa-12152	35	4	,	,	PUNCT
ajfa-12152	35	5	the	the	DET
ajfa-12152	35	6	absence	absence	NOUN
ajfa-12152	35	7	or	or	CCONJ
ajfa-12152	35	8	failure	failure	NOUN
ajfa-12152	35	9	of	of	ADP
ajfa-12152	35	10	one	one	NUM
ajfa-12152	35	11	of	of	ADP
ajfa-12152	35	12	the	the	DET
ajfa-12152	35	13	board	board	NOUN
ajfa-12152	35	14	’s	’s	PART
ajfa-12152	35	15	monitoring	monitoring	NOUN
ajfa-12152	35	16	characteristics	characteristic	NOUN
ajfa-12152	35	17	can	can	AUX
ajfa-12152	35	18	lead	lead	VERB
ajfa-12152	35	19	to	to	ADP
ajfa-12152	35	20	the	the	DET
ajfa-12152	35	21	weakness	weakness	NOUN
ajfa-12152	35	22	or	or	CCONJ
ajfa-12152	35	23	failure	failure	NOUN
ajfa-12152	35	24	of	of	ADP
ajfa-12152	35	25	others	other	NOUN
ajfa-12152	35	26	,	,	PUNCT
ajfa-12152	35	27	which	which	PRON
ajfa-12152	35	28	in	in	ADP
ajfa-12152	35	29	turn	turn	NOUN
ajfa-12152	35	30	,	,	PUNCT
ajfa-12152	35	31	can	can	AUX
ajfa-12152	35	32	weaken	weaken	VERB
ajfa-12152	35	33	and	and	CCONJ
ajfa-12152	35	34	hinder	hinder	VERB
ajfa-12152	35	35	the	the	DET
ajfa-12152	35	36	performance	performance	NOUN
ajfa-12152	35	37	of	of	ADP
ajfa-12152	35	38	the	the	DET
ajfa-12152	35	39	board	board	NOUN
ajfa-12152	35	40	of	of	ADP
ajfa-12152	35	41	directors	director	NOUN
ajfa-12152	35	42	as	as	ADP
ajfa-12152	35	43	an	an	DET
ajfa-12152	35	44	internal	internal	ADJ
ajfa-12152	35	45	monitoring	monitoring	NOUN
ajfa-12152	35	46	device.thus	device.thus	NUM
ajfa-12152	35	47	,	,	PUNCT
ajfa-12152	35	48	this	this	DET
ajfa-12152	35	49	study	study	NOUN
ajfa-12152	35	50	intends	intend	VERB
ajfa-12152	35	51	to	to	PART
ajfa-12152	35	52	achieve	achieve	VERB
ajfa-12152	35	53	the	the	DET
ajfa-12152	35	54	following	follow	VERB
ajfa-12152	35	55	objective	objective	NOUN
ajfa-12152	35	56	:	:	PUNCT
ajfa-12152	35	57	to	to	PART
ajfa-12152	35	58	examine	examine	VERB
ajfa-12152	35	59	the	the	DET
ajfa-12152	35	60	impact	impact	NOUN
ajfa-12152	35	61	of	of	ADP
ajfa-12152	35	62	the	the	DET
ajfa-12152	35	63	effectiveness	effectiveness	NOUN
ajfa-12152	35	64	of	of	ADP
ajfa-12152	35	65	both	both	CCONJ
ajfa-12152	35	66	the	the	DET
ajfa-12152	35	67	board	board	NOUN
ajfa-12152	35	68	of	of	ADP
ajfa-12152	35	69	directors	director	NOUN
ajfa-12152	35	70	and	and	CCONJ
ajfa-12152	35	71	audit	audit	NOUN
ajfa-12152	35	72	committee	committee	NOUN
ajfa-12152	35	73	on	on	ADP
ajfa-12152	35	74	attracting	attract	VERB
ajfa-12152	35	75	foreign	foreign	ADJ
ajfa-12152	35	76	ownership	ownership	NOUN
ajfa-12152	35	77	.	.	PUNCT
ajfa-12152	36	1	this	this	DET
ajfa-12152	36	2	paper	paper	NOUN
ajfa-12152	36	3	is	be	AUX
ajfa-12152	36	4	organised	organise	VERB
ajfa-12152	36	5	as	as	SCONJ
ajfa-12152	36	6	follows	follow	VERB
ajfa-12152	36	7	:	:	PUNCT
ajfa-12152	36	8	section	section	NOUN
ajfa-12152	36	9	two	two	NUM
ajfa-12152	36	10	summaries	summary	NOUN
ajfa-12152	36	11	previous	previous	ADJ
ajfa-12152	36	12	studies	study	NOUN
ajfa-12152	36	13	.	.	PUNCT
ajfa-12152	37	1	section	section	NOUN
ajfa-12152	37	2	three	three	NUM
ajfa-12152	37	3	describes	describe	VERB
ajfa-12152	37	4	the	the	DET
ajfa-12152	37	5	data	datum	NOUN
ajfa-12152	37	6	used	use	VERB
ajfa-12152	37	7	and	and	CCONJ
ajfa-12152	37	8	methodology	methodology	NOUN
ajfa-12152	37	9	.	.	PUNCT
ajfa-12152	38	1	section	section	NOUN
ajfa-12152	38	2	four	four	NUM
ajfa-12152	38	3	presents	present	VERB
ajfa-12152	38	4	the	the	DET
ajfa-12152	38	5	results	result	NOUN
ajfa-12152	38	6	and	and	CCONJ
ajfa-12152	38	7	analysis	analysis	NOUN
ajfa-12152	38	8	,	,	PUNCT
ajfa-12152	38	9	while	while	SCONJ
ajfa-12152	38	10	the	the	DET
ajfa-12152	38	11	fifth	fifth	ADJ
ajfa-12152	38	12	section	section	NOUN
ajfa-12152	38	13	concludes	conclude	VERB
ajfa-12152	38	14	the	the	DET
ajfa-12152	38	15	study	study	NOUN
ajfa-12152	38	16	.	.	PUNCT
ajfa-12152	39	1	2	2	X
ajfa-12152	39	2	.	.	X
ajfa-12152	39	3	literature	literature	PROPN
ajfa-12152	39	4	reviewand	reviewand	PROPN
ajfa-12152	39	5	hypothesis	hypothesis	NOUN
ajfa-12152	39	6	development	development	NOUN
ajfa-12152	39	7	since	since	SCONJ
ajfa-12152	39	8	foreign	foreign	ADJ
ajfa-12152	39	9	investors	investor	NOUN
ajfa-12152	39	10	take	take	VERB
ajfa-12152	39	11	into	into	ADP
ajfa-12152	39	12	consideration	consideration	NOUN
ajfa-12152	39	13	the	the	DET
ajfa-12152	39	14	quality	quality	NOUN
ajfa-12152	39	15	of	of	ADP
ajfa-12152	39	16	financial	financial	ADJ
ajfa-12152	39	17	reporting	reporting	NOUN
ajfa-12152	39	18	in	in	ADP
ajfa-12152	39	19	their	their	PRON
ajfa-12152	39	20	investment	investment	NOUN
ajfa-12152	39	21	’	'	PUNCT
ajfa-12152	39	22	decision.this	decision.this	PRON
ajfa-12152	39	23	study	study	NOUN
ajfa-12152	39	24	focus	focus	VERB
ajfa-12152	39	25	on	on	ADP
ajfa-12152	39	26	investigate	investigate	VERB
ajfa-12152	39	27	the	the	DET
ajfa-12152	39	28	effectiveness	effectiveness	NOUN
ajfa-12152	39	29	of	of	ADP
ajfa-12152	39	30	the	the	DET
ajfa-12152	39	31	board	board	NOUN
ajfa-12152	39	32	of	of	ADP
ajfa-12152	39	33	asian	asian	ADJ
ajfa-12152	39	34	journal	journal	PROPN
ajfa-12152	39	35	of	of	ADP
ajfa-12152	39	36	finance	finance	PROPN
ajfa-12152	39	37	&	&	CCONJ
ajfa-12152	39	38	accounting	accounting	PROPN
ajfa-12152	39	39	issn	issn	PROPN
ajfa-12152	39	40	1946	1946	NUM
ajfa-12152	39	41	-	-	PUNCT
ajfa-12152	39	42	052x	052x	PROPN
ajfa-12152	39	43	2017	2017	NUM
ajfa-12152	39	44	,	,	PUNCT
ajfa-12152	39	45	vol	vol	NOUN
ajfa-12152	39	46	.	.	NOUN
ajfa-12152	40	1	9	9	NUM
ajfa-12152	40	2	,	,	PUNCT
ajfa-12152	40	3	no	no	INTJ
ajfa-12152	40	4	.	.	NOUN
ajfa-12152	40	5	2	2	NUM
ajfa-12152	40	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	40	7	194	194	NUM
ajfa-12152	40	8	directors	director	NOUN
ajfa-12152	40	9	and	and	CCONJ
ajfa-12152	40	10	audit	audit	NOUN
ajfa-12152	40	11	committeethat	committeethat	PRON
ajfa-12152	40	12	have	have	VERB
ajfa-12152	40	13	a	a	DET
ajfa-12152	40	14	significant	significant	ADJ
ajfa-12152	40	15	role	role	NOUN
ajfa-12152	40	16	in	in	ADP
ajfa-12152	40	17	financial	financial	ADJ
ajfa-12152	40	18	reporting	reporting	NOUN
ajfa-12152	40	19	quality	quality	NOUN
ajfa-12152	40	20	(	(	PUNCT
ajfa-12152	40	21	mangena&tauringana	mangena&tauringana	PROPN
ajfa-12152	40	22	,	,	PUNCT
ajfa-12152	40	23	2007	2007	NUM
ajfa-12152	40	24	;	;	PUNCT
ajfa-12152	40	25	nawafly	nawafly	PROPN
ajfa-12152	40	26	&	&	CCONJ
ajfa-12152	40	27	al	al	PROPN
ajfa-12152	40	28	-	-	PROPN
ajfa-12152	40	29	arussi	arussi	ADJ
ajfa-12152	40	30	,	,	PUNCT
ajfa-12152	40	31	2016	2016	NUM
ajfa-12152	40	32	)	)	PUNCT
ajfa-12152	40	33	.	.	PUNCT
ajfa-12152	41	1	several	several	ADJ
ajfa-12152	41	2	studies	study	NOUN
ajfa-12152	41	3	have	have	AUX
ajfa-12152	41	4	examined	examine	VERB
ajfa-12152	41	5	the	the	DET
ajfa-12152	41	6	effectiveness	effectiveness	NOUN
ajfa-12152	41	7	of	of	ADP
ajfa-12152	41	8	the	the	DET
ajfa-12152	41	9	board	board	NOUN
ajfa-12152	41	10	of	of	ADP
ajfa-12152	41	11	directors	director	NOUN
ajfa-12152	41	12	and	and	CCONJ
ajfa-12152	41	13	audit	audit	NOUN
ajfa-12152	41	14	committee	committee	NOUN
ajfa-12152	41	15	(	(	PUNCT
ajfa-12152	41	16	kalbers&fogarty	kalbers&fogarty	PROPN
ajfa-12152	41	17	,	,	PUNCT
ajfa-12152	41	18	1993	1993	NUM
ajfa-12152	41	19	;	;	PUNCT
ajfa-12152	41	20	garcia	garcia	PROPN
ajfa-12152	41	21	-	-	PUNCT
ajfa-12152	41	22	sanchez	sanchez	PROPN
ajfa-12152	41	23	,	,	PUNCT
ajfa-12152	41	24	2010	2010	NUM
ajfa-12152	41	25	;	;	PUNCT
ajfa-12152	41	26	mcmullen	mcmullen	PROPN
ajfa-12152	41	27	&	&	CCONJ
ajfa-12152	41	28	raghunandan	raghunandan	PROPN
ajfa-12152	41	29	,	,	PUNCT
ajfa-12152	41	30	1996	1996	NUM
ajfa-12152	41	31	)	)	PUNCT
ajfa-12152	41	32	.	.	PUNCT
ajfa-12152	42	1	alzoubi(2012	alzoubi(2012	NOUN
ajfa-12152	42	2	)	)	PUNCT
ajfa-12152	42	3	andjohl	andjohl	NOUN
ajfa-12152	42	4	,	,	PUNCT
ajfa-12152	42	5	satirenjit	satirenjit	PROPN
ajfa-12152	42	6	,	,	PUNCT
ajfa-12152	42	7	subramaniam	subramaniam	PROPN
ajfa-12152	42	8	and	and	CCONJ
ajfa-12152	42	9	cooper	cooper	PROPN
ajfa-12152	42	10	(	(	PUNCT
ajfa-12152	42	11	2013	2013	NUM
ajfa-12152	42	12	)	)	PUNCT
ajfa-12152	42	13	contended	contend	VERB
ajfa-12152	42	14	that	that	SCONJ
ajfa-12152	42	15	theboard	theboard	NOUN
ajfa-12152	42	16	of	of	ADP
ajfa-12152	42	17	directors	director	NOUN
ajfa-12152	42	18	is	be	AUX
ajfa-12152	42	19	the	the	DET
ajfa-12152	42	20	main	main	ADJ
ajfa-12152	42	21	factor	factor	NOUN
ajfa-12152	42	22	that	that	PRON
ajfa-12152	42	23	affects	affect	VERB
ajfa-12152	42	24	financial	financial	ADJ
ajfa-12152	42	25	reporting	reporting	NOUN
ajfa-12152	42	26	quality.it	quality.it	PRON
ajfa-12152	42	27	has	have	AUX
ajfa-12152	42	28	been	be	AUX
ajfa-12152	42	29	contended	contend	VERB
ajfa-12152	42	30	that	that	SCONJ
ajfa-12152	42	31	effective	effective	ADJ
ajfa-12152	42	32	corporate	corporate	ADJ
ajfa-12152	42	33	governance	governance	NOUN
ajfa-12152	42	34	may	may	AUX
ajfa-12152	42	35	increase	increase	VERB
ajfa-12152	42	36	the	the	DET
ajfa-12152	42	37	confidence	confidence	NOUN
ajfa-12152	42	38	of	of	ADP
ajfa-12152	42	39	foreign	foreign	ADJ
ajfa-12152	42	40	investor	investor	NOUN
ajfa-12152	42	41	through	through	ADP
ajfa-12152	42	42	the	the	DET
ajfa-12152	42	43	quality	quality	NOUN
ajfa-12152	42	44	of	of	ADP
ajfa-12152	42	45	financial	financial	ADJ
ajfa-12152	42	46	reporting	reporting	NOUN
ajfa-12152	42	47	as	as	ADP
ajfa-12152	42	48	the	the	DET
ajfa-12152	42	49	information	information	NOUN
ajfa-12152	42	50	sources	source	NOUN
ajfa-12152	42	51	to	to	ADP
ajfa-12152	42	52	the	the	DET
ajfa-12152	42	53	foreign	foreign	ADJ
ajfa-12152	42	54	investors	investor	NOUN
ajfa-12152	42	55	.	.	PUNCT
ajfa-12152	43	1	goh(2009	goh(2009	X
ajfa-12152	43	2	)	)	PUNCT
ajfa-12152	44	1	contended	contend	VERB
ajfa-12152	44	2	that	that	SCONJ
ajfa-12152	44	3	board	board	NOUN
ajfa-12152	44	4	size	size	NOUN
ajfa-12152	44	5	,	,	PUNCT
ajfa-12152	44	6	board	board	NOUN
ajfa-12152	44	7	independence	independence	NOUN
ajfa-12152	44	8	and	and	CCONJ
ajfa-12152	44	9	frequency	frequency	NOUN
ajfa-12152	44	10	of	of	ADP
ajfa-12152	44	11	board	board	NOUN
ajfa-12152	44	12	meetings	meeting	NOUN
ajfa-12152	44	13	are	be	AUX
ajfa-12152	44	14	the	the	DET
ajfa-12152	44	15	main	main	ADJ
ajfa-12152	44	16	factors	factor	NOUN
ajfa-12152	44	17	that	that	PRON
ajfa-12152	44	18	reflect	reflect	VERB
ajfa-12152	44	19	the	the	DET
ajfa-12152	44	20	effectiveness	effectiveness	NOUN
ajfa-12152	44	21	of	of	ADP
ajfa-12152	44	22	the	the	DET
ajfa-12152	44	23	board	board	NOUN
ajfa-12152	44	24	.	.	PUNCT
ajfa-12152	45	1	in	in	ADP
ajfa-12152	45	2	addition	addition	NOUN
ajfa-12152	45	3	,	,	PUNCT
ajfa-12152	45	4	chobpichien	chobpichien	NOUN
ajfa-12152	45	5	,	,	PUNCT
ajfa-12152	45	6	haron	haron	PROPN
ajfa-12152	45	7	and	and	CCONJ
ajfa-12152	45	8	ibrahim	ibrahim	PROPN
ajfa-12152	45	9	(	(	PUNCT
ajfa-12152	45	10	2008	2008	NUM
ajfa-12152	45	11	)	)	PUNCT
ajfa-12152	45	12	and	and	CCONJ
ajfa-12152	45	13	johl	johl	PROPN
ajfa-12152	45	14	et	et	NOUN
ajfa-12152	45	15	al.(2013	al.(2013	PROPN
ajfa-12152	45	16	)	)	PUNCT
ajfa-12152	45	17	claimed	claim	VERB
ajfa-12152	45	18	that	that	SCONJ
ajfa-12152	45	19	board	board	NOUN
ajfa-12152	45	20	size	size	NOUN
ajfa-12152	45	21	,	,	PUNCT
ajfa-12152	45	22	independence	independence	NOUN
ajfa-12152	45	23	,	,	PUNCT
ajfa-12152	45	24	financial	financial	ADJ
ajfa-12152	45	25	expertise	expertise	NOUN
ajfa-12152	45	26	and	and	CCONJ
ajfa-12152	45	27	frequency	frequency	NOUN
ajfa-12152	45	28	of	of	ADP
ajfa-12152	45	29	board	board	NOUN
ajfa-12152	45	30	meetings	meeting	NOUN
ajfa-12152	45	31	are	be	AUX
ajfa-12152	45	32	the	the	DET
ajfa-12152	45	33	key	key	ADJ
ajfa-12152	45	34	elements	element	NOUN
ajfa-12152	45	35	that	that	PRON
ajfa-12152	45	36	reflect	reflect	VERB
ajfa-12152	45	37	board	board	NOUN
ajfa-12152	45	38	quality	quality	NOUN
ajfa-12152	45	39	and	and	CCONJ
ajfa-12152	45	40	that	that	PRON
ajfa-12152	45	41	encourage	encourage	VERB
ajfa-12152	45	42	managers	manager	NOUN
ajfa-12152	45	43	to	to	PART
ajfa-12152	45	44	report	report	VERB
ajfa-12152	45	45	more	more	ADJ
ajfa-12152	45	46	information	information	NOUN
ajfa-12152	45	47	to	to	ADP
ajfa-12152	45	48	external	external	ADJ
ajfa-12152	45	49	stakeholders	stakeholder	NOUN
ajfa-12152	45	50	.	.	PUNCT
ajfa-12152	46	1	other	other	ADJ
ajfa-12152	46	2	studies	study	NOUN
ajfa-12152	46	3	,	,	PUNCT
ajfa-12152	46	4	such	such	ADJ
ajfa-12152	46	5	aszaman	aszaman	NOUN
ajfa-12152	46	6	,	,	PUNCT
ajfa-12152	46	7	hudaib	hudaib	NOUN
ajfa-12152	46	8	andhaniffa	andhaniffa	NOUN
ajfa-12152	46	9	(	(	PUNCT
ajfa-12152	46	10	2011)who	2011)who	PROPN
ajfa-12152	46	11	investigated	investigate	VERB
ajfa-12152	46	12	the	the	DET
ajfa-12152	46	13	relationship	relationship	NOUN
ajfa-12152	46	14	between	between	ADP
ajfa-12152	46	15	audit	audit	NOUN
ajfa-12152	46	16	committee	committee	NOUN
ajfa-12152	46	17	effectiveness	effectiveness	NOUN
ajfa-12152	46	18	and	and	CCONJ
ajfa-12152	46	19	earnings	earning	NOUN
ajfa-12152	46	20	quality	quality	NOUN
ajfa-12152	46	21	,	,	PUNCT
ajfa-12152	46	22	have	have	AUX
ajfa-12152	46	23	argued	argue	VERB
ajfa-12152	46	24	that	that	SCONJ
ajfa-12152	46	25	the	the	DET
ajfa-12152	46	26	effectiveness	effectiveness	NOUN
ajfa-12152	46	27	of	of	ADP
ajfa-12152	46	28	the	the	DET
ajfa-12152	46	29	audit	audit	NOUN
ajfa-12152	46	30	committee	committee	NOUN
ajfa-12152	46	31	enhances	enhance	VERB
ajfa-12152	46	32	financial	financial	ADJ
ajfa-12152	46	33	reporting	reporting	NOUN
ajfa-12152	46	34	quality	quality	NOUN
ajfa-12152	46	35	and	and	CCONJ
ajfa-12152	46	36	provide	provide	VERB
ajfa-12152	46	37	high	high	ADJ
ajfa-12152	46	38	quality	quality	NOUN
ajfa-12152	46	39	financial	financial	ADJ
ajfa-12152	46	40	accounting	accounting	NOUN
ajfa-12152	46	41	information	information	NOUN
ajfa-12152	46	42	to	to	ADP
ajfa-12152	46	43	investors	investor	NOUN
ajfa-12152	46	44	and	and	CCONJ
ajfa-12152	46	45	other	other	ADJ
ajfa-12152	46	46	users	user	NOUN
ajfa-12152	46	47	through	through	ADP
ajfa-12152	46	48	annual	annual	ADJ
ajfa-12152	46	49	reporting	reporting	NOUN
ajfa-12152	46	50	.	.	PUNCT
ajfa-12152	47	1	according	accord	VERB
ajfa-12152	47	2	to	to	ADP
ajfa-12152	47	3	salleh	salleh	PROPN
ajfa-12152	47	4	andhaat	andhaat	PROPN
ajfa-12152	47	5	(	(	PUNCT
ajfa-12152	47	6	2014	2014	NUM
ajfa-12152	47	7	)	)	PUNCT
ajfa-12152	47	8	,	,	PUNCT
ajfa-12152	47	9	the	the	DET
ajfa-12152	47	10	primary	primary	ADJ
ajfa-12152	47	11	objective	objective	NOUN
ajfa-12152	47	12	of	of	ADP
ajfa-12152	47	13	the	the	DET
ajfa-12152	47	14	audit	audit	NOUN
ajfa-12152	47	15	committee	committee	NOUN
ajfa-12152	47	16	is	be	AUX
ajfa-12152	47	17	to	to	PART
ajfa-12152	47	18	achieve	achieve	VERB
ajfa-12152	47	19	the	the	DET
ajfa-12152	47	20	board	board	NOUN
ajfa-12152	47	21	’s	’s	PART
ajfa-12152	47	22	legal	legal	ADJ
ajfa-12152	47	23	responsibilities	responsibility	NOUN
ajfa-12152	47	24	in	in	ADP
ajfa-12152	47	25	light	light	NOUN
ajfa-12152	47	26	of	of	ADP
ajfa-12152	47	27	the	the	DET
ajfa-12152	47	28	credibility	credibility	NOUN
ajfa-12152	47	29	and	and	CCONJ
ajfa-12152	47	30	objectivity	objectivity	NOUN
ajfa-12152	47	31	of	of	ADP
ajfa-12152	47	32	the	the	DET
ajfa-12152	47	33	financial	financial	ADJ
ajfa-12152	47	34	report.the	report.the	PRON
ajfa-12152	47	35	effectiveness	effectiveness	NOUN
ajfa-12152	47	36	of	of	ADP
ajfa-12152	47	37	the	the	DET
ajfa-12152	47	38	audit	audit	NOUN
ajfa-12152	47	39	committee	committee	NOUN
ajfa-12152	47	40	refers	refer	VERB
ajfa-12152	47	41	to	to	ADP
ajfa-12152	47	42	the	the	DET
ajfa-12152	47	43	number	number	NOUN
ajfa-12152	47	44	of	of	ADP
ajfa-12152	47	45	members	member	NOUN
ajfa-12152	47	46	of	of	ADP
ajfa-12152	47	47	the	the	DET
ajfa-12152	47	48	committee	committee	NOUN
ajfa-12152	47	49	who	who	PRON
ajfa-12152	47	50	have	have	VERB
ajfa-12152	47	51	the	the	DET
ajfa-12152	47	52	qualifications	qualification	NOUN
ajfa-12152	47	53	,	,	PUNCT
ajfa-12152	47	54	power	power	NOUN
ajfa-12152	47	55	and	and	CCONJ
ajfa-12152	47	56	resources	resource	NOUN
ajfa-12152	47	57	to	to	PART
ajfa-12152	47	58	safeguard	safeguard	VERB
ajfa-12152	47	59	the	the	DET
ajfa-12152	47	60	interests	interest	NOUN
ajfa-12152	47	61	of	of	ADP
ajfa-12152	47	62	foreign	foreign	ADJ
ajfa-12152	47	63	investors	investor	NOUN
ajfa-12152	47	64	by	by	ADP
ajfa-12152	47	65	ensuring	ensure	VERB
ajfa-12152	47	66	correct	correct	ADJ
ajfa-12152	47	67	financial	financial	ADJ
ajfa-12152	47	68	reporting	reporting	NOUN
ajfa-12152	47	69	,	,	PUNCT
ajfa-12152	47	70	internal	internal	ADJ
ajfa-12152	47	71	controls	control	NOUN
ajfa-12152	47	72	and	and	CCONJ
ajfa-12152	47	73	risk	risk	NOUN
ajfa-12152	47	74	management	management	NOUN
ajfa-12152	47	75	via	via	ADP
ajfa-12152	47	76	effective	effective	ADJ
ajfa-12152	47	77	overseeing	overseeing	NOUN
ajfa-12152	47	78	of	of	ADP
ajfa-12152	47	79	activities	activity	NOUN
ajfa-12152	47	80	(	(	PUNCT
ajfa-12152	47	81	salleh&haat	salleh&haat	PROPN
ajfa-12152	47	82	,	,	PUNCT
ajfa-12152	47	83	2014	2014	NUM
ajfa-12152	47	84	)	)	PUNCT
ajfa-12152	47	85	.	.	PUNCT
ajfa-12152	48	1	in	in	ADP
ajfa-12152	48	2	the	the	DET
ajfa-12152	48	3	context	context	NOUN
ajfa-12152	48	4	of	of	ADP
ajfa-12152	48	5	a	a	DET
ajfa-12152	48	6	previous	previous	ADJ
ajfa-12152	48	7	study	study	NOUN
ajfa-12152	48	8	on	on	ADP
ajfa-12152	48	9	foreign	foreign	ADJ
ajfa-12152	48	10	ownership	ownership	NOUN
ajfa-12152	48	11	,	,	PUNCT
ajfa-12152	48	12	bokpin	bokpin	NOUN
ajfa-12152	48	13	and	and	CCONJ
ajfa-12152	48	14	isshaq	isshaq	PROPN
ajfa-12152	48	15	(	(	PUNCT
ajfa-12152	48	16	2009	2009	NUM
ajfa-12152	48	17	)	)	PUNCT
ajfa-12152	48	18	and	and	CCONJ
ajfa-12152	48	19	bokpinet	bokpinet	PROPN
ajfa-12152	48	20	al	al	PROPN
ajfa-12152	48	21	.	.	PROPN
ajfa-12152	49	1	(	(	PUNCT
ajfa-12152	49	2	2015	2015	NUM
ajfa-12152	49	3	)	)	PUNCT
ajfa-12152	49	4	studied	study	VERB
ajfa-12152	49	5	the	the	DET
ajfa-12152	49	6	effect	effect	NOUN
ajfa-12152	49	7	of	of	ADP
ajfa-12152	49	8	transparency	transparency	NOUN
ajfa-12152	49	9	and	and	CCONJ
ajfa-12152	49	10	corporate	corporate	ADJ
ajfa-12152	49	11	governance	governance	NOUN
ajfa-12152	49	12	on	on	ADP
ajfa-12152	49	13	foreign	foreign	ADJ
ajfa-12152	49	14	share	share	NOUN
ajfa-12152	49	15	ownership	ownership	NOUN
ajfa-12152	49	16	,	,	PUNCT
ajfa-12152	49	17	and	and	CCONJ
ajfa-12152	49	18	found	find	VERB
ajfa-12152	49	19	that	that	SCONJ
ajfa-12152	49	20	decisions	decision	NOUN
ajfa-12152	49	21	of	of	ADP
ajfa-12152	49	22	foreign	foreign	ADJ
ajfa-12152	49	23	investors	investor	NOUN
ajfa-12152	49	24	are	be	AUX
ajfa-12152	49	25	based	base	VERB
ajfa-12152	49	26	on	on	ADP
ajfa-12152	49	27	corporate	corporate	ADJ
ajfa-12152	49	28	governance	governance	NOUN
ajfa-12152	49	29	and	and	CCONJ
ajfa-12152	49	30	disclosure	disclosure	NOUN
ajfa-12152	49	31	norms	norm	NOUN
ajfa-12152	49	32	of	of	ADP
ajfa-12152	49	33	listed	list	VERB
ajfa-12152	49	34	firms	firm	NOUN
ajfa-12152	49	35	.	.	PUNCT
ajfa-12152	50	1	it	it	PRON
ajfa-12152	50	2	has	have	AUX
ajfa-12152	50	3	also	also	ADV
ajfa-12152	50	4	been	be	AUX
ajfa-12152	50	5	revealed	reveal	VERB
ajfa-12152	50	6	that	that	SCONJ
ajfa-12152	50	7	foreign	foreign	ADJ
ajfa-12152	50	8	investors	investor	NOUN
ajfa-12152	50	9	steer	steer	VERB
ajfa-12152	50	10	clear	clear	ADJ
ajfa-12152	50	11	of	of	ADP
ajfa-12152	50	12	investment	investment	NOUN
ajfa-12152	50	13	in	in	ADP
ajfa-12152	50	14	companies	company	NOUN
ajfa-12152	50	15	that	that	PRON
ajfa-12152	50	16	lack	lack	VERB
ajfa-12152	50	17	a	a	DET
ajfa-12152	50	18	corporate	corporate	ADJ
ajfa-12152	50	19	governance	governance	NOUN
ajfa-12152	50	20	structure	structure	NOUN
ajfa-12152	50	21	and	and	CCONJ
ajfa-12152	50	22	which	which	PRON
ajfa-12152	50	23	have	have	VERB
ajfa-12152	50	24	ineffective	ineffective	ADJ
ajfa-12152	50	25	disclosure	disclosure	NOUN
ajfa-12152	50	26	practices	practice	NOUN
ajfa-12152	50	27	since	since	SCONJ
ajfa-12152	50	28	disclosure	disclosure	NOUN
ajfa-12152	50	29	and	and	CCONJ
ajfa-12152	50	30	transparency	transparency	NOUN
ajfa-12152	50	31	are	be	AUX
ajfa-12152	50	32	important	important	ADJ
ajfa-12152	50	33	for	for	ADP
ajfa-12152	50	34	foreign	foreign	ADJ
ajfa-12152	50	35	investors	investor	NOUN
ajfa-12152	50	36	(	(	PUNCT
ajfa-12152	50	37	mangena&tauringana	mangena&tauringana	PROPN
ajfa-12152	50	38	,	,	PUNCT
ajfa-12152	50	39	2007	2007	NUM
ajfa-12152	50	40	;	;	PUNCT
ajfa-12152	50	41	al	al	PROPN
ajfa-12152	50	42	-	-	PUNCT
ajfa-12152	50	43	arussi	arussi	ADJ
ajfa-12152	50	44	,	,	PUNCT
ajfa-12152	50	45	selamat&hanefah	selamat&hanefah	PROPN
ajfa-12152	50	46	,	,	PUNCT
ajfa-12152	50	47	2009	2009	NUM
ajfa-12152	50	48	)	)	PUNCT
ajfa-12152	50	49	.	.	PUNCT
ajfa-12152	51	1	additionally	additionally	ADV
ajfa-12152	51	2	,	,	PUNCT
ajfa-12152	51	3	kim	kim	PROPN
ajfa-12152	51	4	,	,	PUNCT
ajfa-12152	51	5	eppler	eppler	NOUN
ajfa-12152	51	6	-	-	PUNCT
ajfa-12152	51	7	kim	kim	PROPN
ajfa-12152	51	8	,	,	PUNCT
ajfa-12152	51	9	kim	kim	PROPN
ajfa-12152	51	10	,	,	PUNCT
ajfa-12152	51	11	and	and	CCONJ
ajfa-12152	51	12	byun	byun	NOUN
ajfa-12152	51	13	(	(	PUNCT
ajfa-12152	51	14	2010	2010	NUM
ajfa-12152	51	15	)	)	PUNCT
ajfa-12152	51	16	examined	examine	VERB
ajfa-12152	51	17	the	the	DET
ajfa-12152	51	18	influence	influence	NOUN
ajfa-12152	51	19	of	of	ADP
ajfa-12152	51	20	weak	weak	ADJ
ajfa-12152	51	21	corporate	corporate	ADJ
ajfa-12152	51	22	governance	governance	NOUN
ajfa-12152	51	23	on	on	ADP
ajfa-12152	51	24	equity	equity	NOUN
ajfa-12152	51	25	invested	invest	VERB
ajfa-12152	51	26	by	by	ADP
ajfa-12152	51	27	foreign	foreign	ADJ
ajfa-12152	51	28	investors	investor	NOUN
ajfa-12152	51	29	and	and	CCONJ
ajfa-12152	51	30	found	find	VERB
ajfa-12152	51	31	that	that	SCONJ
ajfa-12152	51	32	foreign	foreign	ADJ
ajfa-12152	51	33	equity	equity	NOUN
ajfa-12152	51	34	ownership	ownership	NOUN
ajfa-12152	51	35	has	have	VERB
ajfa-12152	51	36	a	a	DET
ajfa-12152	51	37	negative	negative	ADJ
ajfa-12152	51	38	effect	effect	NOUN
ajfa-12152	51	39	on	on	ADP
ajfa-12152	51	40	a	a	DET
ajfa-12152	51	41	firm	firm	NOUN
ajfa-12152	51	42	’s	’s	PART
ajfa-12152	51	43	ownership	ownership	NOUN
ajfa-12152	51	44	concentration	concentration	NOUN
ajfa-12152	51	45	.	.	PUNCT
ajfa-12152	52	1	however	however	ADV
ajfa-12152	52	2	,	,	PUNCT
ajfa-12152	52	3	it	it	PRON
ajfa-12152	52	4	impacts	impact	VERB
ajfa-12152	52	5	positively	positively	ADV
ajfa-12152	52	6	on	on	ADP
ajfa-12152	52	7	the	the	DET
ajfa-12152	52	8	efforts	effort	NOUN
ajfa-12152	52	9	taken	take	VERB
ajfa-12152	52	10	by	by	ADP
ajfa-12152	52	11	the	the	DET
ajfa-12152	52	12	company	company	NOUN
ajfa-12152	52	13	to	to	PART
ajfa-12152	52	14	improve	improve	VERB
ajfa-12152	52	15	corporate	corporate	ADJ
ajfa-12152	52	16	governance	governance	NOUN
ajfa-12152	52	17	.	.	PUNCT
ajfa-12152	53	1	meanwhile	meanwhile	ADV
ajfa-12152	53	2	,	,	PUNCT
ajfa-12152	53	3	haldarand	haldarand	NOUN
ajfa-12152	53	4	nageswara	nageswara	PROPN
ajfa-12152	53	5	(	(	PUNCT
ajfa-12152	53	6	2012	2012	NUM
ajfa-12152	53	7	)	)	PUNCT
ajfa-12152	53	8	investigated	investigate	VERB
ajfa-12152	53	9	the	the	DET
ajfa-12152	53	10	association	association	NOUN
ajfa-12152	53	11	between	between	ADP
ajfa-12152	53	12	foreign	foreign	ADJ
ajfa-12152	53	13	portfolio	portfolio	NOUN
ajfa-12152	53	14	investment	investment	NOUN
ajfa-12152	53	15	and	and	CCONJ
ajfa-12152	53	16	corporate	corporate	ADJ
ajfa-12152	53	17	governance	governance	NOUN
ajfa-12152	53	18	in	in	ADP
ajfa-12152	53	19	india	india	PROPN
ajfa-12152	53	20	.	.	PUNCT
ajfa-12152	54	1	the	the	DET
ajfa-12152	54	2	study	study	NOUN
ajfa-12152	54	3	used	use	VERB
ajfa-12152	54	4	500	500	NUM
ajfa-12152	54	5	industrial	industrial	ADJ
ajfa-12152	54	6	firms	firm	NOUN
ajfa-12152	54	7	as	as	ADP
ajfa-12152	54	8	a	a	DET
ajfa-12152	54	9	sample	sample	NOUN
ajfa-12152	54	10	.	.	PUNCT
ajfa-12152	55	1	the	the	DET
ajfa-12152	55	2	findings	finding	NOUN
ajfa-12152	55	3	reveal	reveal	VERB
ajfa-12152	55	4	that	that	SCONJ
ajfa-12152	55	5	foreign	foreign	ADJ
ajfa-12152	55	6	ownership	ownership	NOUN
ajfa-12152	55	7	in	in	ADP
ajfa-12152	55	8	the	the	DET
ajfa-12152	55	9	country	country	NOUN
ajfa-12152	55	10	is	be	AUX
ajfa-12152	55	11	greatly	greatly	ADV
ajfa-12152	55	12	influenced	influence	VERB
ajfa-12152	55	13	by	by	ADP
ajfa-12152	55	14	the	the	DET
ajfa-12152	55	15	financial	financial	ADJ
ajfa-12152	55	16	characteristics	characteristic	NOUN
ajfa-12152	55	17	and	and	CCONJ
ajfa-12152	55	18	factors	factor	NOUN
ajfa-12152	55	19	of	of	ADP
ajfa-12152	55	20	corporate	corporate	ADJ
ajfa-12152	55	21	governance	governance	NOUN
ajfa-12152	55	22	.	.	PUNCT
ajfa-12152	56	1	asian	asian	ADJ
ajfa-12152	56	2	journal	journal	PROPN
ajfa-12152	56	3	of	of	ADP
ajfa-12152	56	4	finance	finance	PROPN
ajfa-12152	56	5	&	&	CCONJ
ajfa-12152	56	6	accounting	accounting	PROPN
ajfa-12152	56	7	issn	issn	PROPN
ajfa-12152	56	8	1946	1946	NUM
ajfa-12152	56	9	-	-	PUNCT
ajfa-12152	56	10	052x	052x	PROPN
ajfa-12152	56	11	2017	2017	NUM
ajfa-12152	56	12	,	,	PUNCT
ajfa-12152	56	13	vol	vol	NOUN
ajfa-12152	56	14	.	.	NOUN
ajfa-12152	56	15	9	9	NUM
ajfa-12152	56	16	,	,	PUNCT
ajfa-12152	57	1	no	no	NOUN
ajfa-12152	57	2	.	.	NOUN
ajfa-12152	57	3	2	2	NUM
ajfa-12152	57	4	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	57	5	195	195	NUM
ajfa-12152	57	6	similarly	similarly	ADV
ajfa-12152	57	7	,	,	PUNCT
ajfa-12152	57	8	aggarwal	aggarwal	NOUN
ajfa-12152	57	9	et	et	NOUN
ajfa-12152	57	10	al	al	PROPN
ajfa-12152	57	11	.	.	PROPN
ajfa-12152	58	1	(	(	PUNCT
ajfa-12152	58	2	2005	2005	NUM
ajfa-12152	58	3	)	)	PUNCT
ajfa-12152	58	4	revealed	reveal	VERB
ajfa-12152	58	5	that	that	SCONJ
ajfa-12152	58	6	foreign	foreign	ADJ
ajfa-12152	58	7	investors	investor	NOUN
ajfa-12152	58	8	have	have	VERB
ajfa-12152	58	9	a	a	DET
ajfa-12152	58	10	greater	great	ADJ
ajfa-12152	58	11	tendency	tendency	NOUN
ajfa-12152	58	12	to	to	PART
ajfa-12152	58	13	opt	opt	VERB
ajfa-12152	58	14	for	for	ADP
ajfa-12152	58	15	firms	firm	NOUN
ajfa-12152	58	16	having	have	VERB
ajfa-12152	58	17	a	a	DET
ajfa-12152	58	18	robust	robust	ADJ
ajfa-12152	58	19	corporate	corporate	ADJ
ajfa-12152	58	20	governance	governance	NOUN
ajfa-12152	58	21	mechanism	mechanism	NOUN
ajfa-12152	58	22	as	as	SCONJ
ajfa-12152	58	23	their	their	PRON
ajfa-12152	58	24	money	money	NOUN
ajfa-12152	58	25	requires	require	VERB
ajfa-12152	58	26	protection	protection	NOUN
ajfa-12152	58	27	from	from	ADP
ajfa-12152	58	28	mismanaged	mismanage	VERB
ajfa-12152	58	29	companies	company	NOUN
ajfa-12152	58	30	.	.	PUNCT
ajfa-12152	59	1	in	in	ADP
ajfa-12152	59	2	this	this	DET
ajfa-12152	59	3	case	case	NOUN
ajfa-12152	59	4	,	,	PUNCT
ajfa-12152	59	5	shareholders	shareholder	NOUN
ajfa-12152	59	6	are	be	AUX
ajfa-12152	59	7	able	able	ADJ
ajfa-12152	59	8	to	to	PART
ajfa-12152	59	9	control	control	VERB
ajfa-12152	59	10	the	the	DET
ajfa-12152	59	11	confiscation	confiscation	NOUN
ajfa-12152	59	12	of	of	ADP
ajfa-12152	59	13	assets	asset	NOUN
ajfa-12152	59	14	.	.	PUNCT
ajfa-12152	60	1	also	also	ADV
ajfa-12152	60	2	,	,	PUNCT
ajfa-12152	60	3	block	block	VERB
ajfa-12152	60	4	shareholders	shareholder	NOUN
ajfa-12152	60	5	influence	influence	VERB
ajfa-12152	60	6	the	the	DET
ajfa-12152	60	7	company	company	NOUN
ajfa-12152	60	8	’s	’s	PART
ajfa-12152	60	9	value	value	NOUN
ajfa-12152	60	10	and	and	CCONJ
ajfa-12152	60	11	the	the	DET
ajfa-12152	60	12	personal	personal	ADJ
ajfa-12152	60	13	benefits	benefit	NOUN
ajfa-12152	60	14	obtained	obtain	VERB
ajfa-12152	60	15	from	from	ADP
ajfa-12152	60	16	it	it	PRON
ajfa-12152	60	17	.	.	PUNCT
ajfa-12152	61	1	this	this	DET
ajfa-12152	61	2	type	type	NOUN
ajfa-12152	61	3	of	of	ADP
ajfa-12152	61	4	companies	company	NOUN
ajfa-12152	61	5	face	face	VERB
ajfa-12152	61	6	high	high	ADJ
ajfa-12152	61	7	costs	cost	NOUN
ajfa-12152	61	8	in	in	ADP
ajfa-12152	61	9	raising	raise	VERB
ajfa-12152	61	10	external	external	ADJ
ajfa-12152	61	11	funds	fund	NOUN
ajfa-12152	61	12	.	.	PUNCT
ajfa-12152	62	1	furthermore	furthermore	ADV
ajfa-12152	62	2	,	,	PUNCT
ajfa-12152	62	3	klapper	klapper	NOUN
ajfa-12152	62	4	and	and	CCONJ
ajfa-12152	62	5	love	love	NOUN
ajfa-12152	62	6	(	(	PUNCT
ajfa-12152	62	7	2004	2004	NUM
ajfa-12152	62	8	)	)	PUNCT
ajfa-12152	62	9	revealed	reveal	VERB
ajfa-12152	62	10	that	that	SCONJ
ajfa-12152	62	11	ineffective	ineffective	ADJ
ajfa-12152	62	12	corporate	corporate	ADJ
ajfa-12152	62	13	governance	governance	NOUN
ajfa-12152	62	14	changes	change	VERB
ajfa-12152	62	15	the	the	DET
ajfa-12152	62	16	choice	choice	NOUN
ajfa-12152	62	17	of	of	ADP
ajfa-12152	62	18	foreign	foreign	ADJ
ajfa-12152	62	19	investors	investor	NOUN
ajfa-12152	62	20	to	to	ADP
ajfa-12152	62	21	foreign	foreign	ADJ
ajfa-12152	62	22	direct	direct	ADJ
ajfa-12152	62	23	investment	investment	NOUN
ajfa-12152	62	24	(	(	PUNCT
ajfa-12152	62	25	fdi	fdi	NOUN
ajfa-12152	62	26	)	)	PUNCT
ajfa-12152	62	27	as	as	SCONJ
ajfa-12152	62	28	opposed	oppose	VERB
ajfa-12152	62	29	to	to	ADP
ajfa-12152	62	30	indirect	indirect	ADJ
ajfa-12152	62	31	portfolio	portfolio	NOUN
ajfa-12152	62	32	investment	investment	NOUN
ajfa-12152	62	33	as	as	SCONJ
ajfa-12152	62	34	fdi	fdi	PROPN
ajfa-12152	62	35	has	have	VERB
ajfa-12152	62	36	better	well	ADJ
ajfa-12152	62	37	protection	protection	NOUN
ajfa-12152	62	38	.	.	PUNCT
ajfa-12152	63	1	along	along	ADP
ajfa-12152	63	2	a	a	DET
ajfa-12152	63	3	similar	similar	ADJ
ajfa-12152	63	4	line	line	NOUN
ajfa-12152	63	5	of	of	ADP
ajfa-12152	63	6	contention	contention	NOUN
ajfa-12152	63	7	,	,	PUNCT
ajfa-12152	63	8	dahlquistet	dahlquistet	PROPN
ajfa-12152	63	9	al	al	PROPN
ajfa-12152	63	10	.	.	PROPN
ajfa-12152	63	11	(	(	PUNCT
ajfa-12152	63	12	2003	2003	NUM
ajfa-12152	63	13	)	)	PUNCT
ajfa-12152	63	14	studied	study	VERB
ajfa-12152	63	15	foreign	foreign	ADJ
ajfa-12152	63	16	ownership	ownership	NOUN
ajfa-12152	63	17	and	and	CCONJ
ajfa-12152	63	18	the	the	DET
ajfa-12152	63	19	characteristics	characteristic	NOUN
ajfa-12152	63	20	of	of	ADP
ajfa-12152	63	21	the	the	DET
ajfa-12152	63	22	company	company	NOUN
ajfa-12152	63	23	in	in	ADP
ajfa-12152	63	24	the	the	DET
ajfa-12152	63	25	context	context	NOUN
ajfa-12152	63	26	of	of	ADP
ajfa-12152	63	27	sweden	sweden	PROPN
ajfa-12152	63	28	’s	’s	PART
ajfa-12152	63	29	protected	protect	VERB
ajfa-12152	63	30	market	market	NOUN
ajfa-12152	63	31	.	.	PUNCT
ajfa-12152	64	1	they	they	PRON
ajfa-12152	64	2	showed	show	VERB
ajfa-12152	64	3	the	the	DET
ajfa-12152	64	4	significant	significant	ADJ
ajfa-12152	64	5	presence	presence	NOUN
ajfa-12152	64	6	of	of	ADP
ajfa-12152	64	7	foreign	foreign	ADJ
ajfa-12152	64	8	investors	investor	NOUN
ajfa-12152	64	9	in	in	ADP
ajfa-12152	64	10	major	major	ADJ
ajfa-12152	64	11	firms	firm	NOUN
ajfa-12152	64	12	having	have	VERB
ajfa-12152	64	13	good	good	ADJ
ajfa-12152	64	14	corporate	corporate	ADJ
ajfa-12152	64	15	governance	governance	NOUN
ajfa-12152	64	16	and	and	CCONJ
ajfa-12152	64	17	having	have	VERB
ajfa-12152	64	18	large	large	ADJ
ajfa-12152	64	19	cash	cash	NOUN
ajfa-12152	64	20	assets	asset	NOUN
ajfa-12152	64	21	.	.	PUNCT
ajfa-12152	65	1	they	they	PRON
ajfa-12152	65	2	also	also	ADV
ajfa-12152	65	3	noted	note	VERB
ajfa-12152	65	4	that	that	SCONJ
ajfa-12152	65	5	the	the	DET
ajfa-12152	65	6	size	size	NOUN
ajfa-12152	65	7	of	of	ADP
ajfa-12152	65	8	the	the	DET
ajfa-12152	65	9	company	company	NOUN
ajfa-12152	65	10	is	be	AUX
ajfa-12152	65	11	determined	determine	VERB
ajfa-12152	65	12	by	by	ADP
ajfa-12152	65	13	its	its	PRON
ajfa-12152	65	14	liquidity	liquidity	NOUN
ajfa-12152	65	15	size	size	NOUN
ajfa-12152	65	16	.	.	PUNCT
ajfa-12152	66	1	ammer	ammer	PROPN
ajfa-12152	66	2	,	,	PUNCT
ajfa-12152	66	3	holland	holland	PROPN
ajfa-12152	66	4	,	,	PUNCT
ajfa-12152	66	5	smith	smith	PROPN
ajfa-12152	66	6	,	,	PUNCT
ajfa-12152	66	7	and	and	CCONJ
ajfa-12152	66	8	warnock	warnock	NOUN
ajfa-12152	66	9	(	(	PUNCT
ajfa-12152	66	10	2012),leuz	2012),leuz	NUM
ajfa-12152	66	11	,	,	PUNCT
ajfa-12152	66	12	lins	lin	NOUN
ajfa-12152	66	13	,	,	PUNCT
ajfa-12152	66	14	and	and	CCONJ
ajfa-12152	66	15	warnock	warnock	NOUN
ajfa-12152	66	16	(	(	PUNCT
ajfa-12152	66	17	2010	2010	NUM
ajfa-12152	66	18	)	)	PUNCT
ajfa-12152	66	19	and	and	CCONJ
ajfa-12152	66	20	miletkov	miletkov	PROPN
ajfa-12152	66	21	et	et	PROPN
ajfa-12152	66	22	al	al	PROPN
ajfa-12152	66	23	.	.	PROPN
ajfa-12152	67	1	(	(	PUNCT
ajfa-12152	67	2	2014	2014	NUM
ajfa-12152	67	3	)	)	PUNCT
ajfa-12152	67	4	revealed	reveal	VERB
ajfa-12152	67	5	that	that	SCONJ
ajfa-12152	67	6	the	the	DET
ajfa-12152	67	7	investment	investment	NOUN
ajfa-12152	67	8	of	of	ADP
ajfa-12152	67	9	the	the	DET
ajfa-12152	67	10	us	us	PROPN
ajfa-12152	67	11	in	in	ADP
ajfa-12152	67	12	a	a	DET
ajfa-12152	67	13	foreign	foreign	ADJ
ajfa-12152	67	14	company	company	NOUN
ajfa-12152	67	15	multiplies	multiplie	NOUN
ajfa-12152	67	16	when	when	SCONJ
ajfa-12152	67	17	the	the	DET
ajfa-12152	67	18	companies	company	NOUN
ajfa-12152	67	19	are	be	AUX
ajfa-12152	67	20	cross	cross	ADJ
ajfa-12152	67	21	-	-	ADJ
ajfa-12152	67	22	listed	listed	ADJ
ajfa-12152	67	23	on	on	ADP
ajfa-12152	67	24	the	the	DET
ajfa-12152	67	25	usexchange	usexchange	NOUN
ajfa-12152	67	26	,	,	PUNCT
ajfa-12152	67	27	although	although	SCONJ
ajfa-12152	67	28	following	follow	VERB
ajfa-12152	67	29	the	the	DET
ajfa-12152	67	30	correction	correction	NOUN
ajfa-12152	67	31	of	of	ADP
ajfa-12152	67	32	selection	selection	NOUN
ajfa-12152	67	33	bias	bias	NOUN
ajfa-12152	67	34	related	relate	VERB
ajfa-12152	67	35	to	to	ADP
ajfa-12152	67	36	the	the	DET
ajfa-12152	67	37	size	size	NOUN
ajfa-12152	67	38	of	of	ADP
ajfa-12152	67	39	companies	company	NOUN
ajfa-12152	67	40	,	,	PUNCT
ajfa-12152	67	41	financially	financially	ADV
ajfa-12152	67	42	transparent	transparent	ADJ
ajfa-12152	67	43	companies	company	NOUN
ajfa-12152	67	44	and	and	CCONJ
ajfa-12152	67	45	liquidity	liquidity	NOUN
ajfa-12152	67	46	of	of	ADP
ajfa-12152	67	47	companies	company	NOUN
ajfa-12152	67	48	attract	attract	VERB
ajfa-12152	67	49	foreign	foreign	ADJ
ajfa-12152	67	50	investment	investment	NOUN
ajfa-12152	67	51	as	as	SCONJ
ajfa-12152	67	52	they	they	PRON
ajfa-12152	67	53	are	be	AUX
ajfa-12152	67	54	expected	expect	VERB
ajfa-12152	67	55	to	to	PART
ajfa-12152	67	56	be	be	AUX
ajfa-12152	67	57	cross	cross	ADJ
ajfa-12152	67	58	-	-	ADJ
ajfa-12152	67	59	listed	list	VERB
ajfa-12152	67	60	more	more	ADJ
ajfa-12152	67	61	.	.	PUNCT
ajfa-12152	68	1	previous	previous	ADJ
ajfa-12152	68	2	studies	study	NOUN
ajfa-12152	68	3	on	on	ADP
ajfa-12152	68	4	foreign	foreign	ADJ
ajfa-12152	68	5	ownership	ownership	NOUN
ajfa-12152	68	6	such	such	ADJ
ajfa-12152	68	7	as	as	ADP
ajfa-12152	68	8	bowman	bowman	PROPN
ajfa-12152	68	9	&	&	CCONJ
ajfa-12152	68	10	min	min	PROPN
ajfa-12152	68	11	,	,	PUNCT
ajfa-12152	68	12	(	(	PUNCT
ajfa-12152	68	13	2012	2012	NUM
ajfa-12152	68	14	)	)	PUNCT
ajfa-12152	68	15	,	,	PUNCT
ajfa-12152	68	16	mangena&tauringana	mangena&tauringana	PROPN
ajfa-12152	68	17	(	(	PUNCT
ajfa-12152	68	18	2007),miletkovet	2007),miletkovet	NUM
ajfa-12152	68	19	al.(2014	al.(2014	NOUN
ajfa-12152	68	20	)	)	PUNCT
ajfa-12152	68	21	andmin	andmin	PROPN
ajfa-12152	68	22	&	&	CCONJ
ajfa-12152	68	23	bowman(2015	bowman(2015	PROPN
ajfa-12152	68	24	)	)	PUNCT
ajfa-12152	68	25	examined	examine	VERB
ajfa-12152	68	26	the	the	DET
ajfa-12152	68	27	relationship	relationship	NOUN
ajfa-12152	68	28	of	of	ADP
ajfa-12152	68	29	foreign	foreign	ADJ
ajfa-12152	68	30	ownership	ownership	NOUN
ajfa-12152	68	31	and	and	CCONJ
ajfa-12152	68	32	corporate	corporate	ADJ
ajfa-12152	68	33	governance	governance	NOUN
ajfa-12152	68	34	mechanisms	mechanism	NOUN
ajfa-12152	68	35	,	,	PUNCT
ajfa-12152	68	36	the	the	DET
ajfa-12152	68	37	results	result	NOUN
ajfa-12152	68	38	indicate	indicate	VERB
ajfa-12152	68	39	that	that	SCONJ
ajfa-12152	68	40	foreign	foreign	ADJ
ajfa-12152	68	41	investors	investor	NOUN
ajfa-12152	68	42	are	be	AUX
ajfa-12152	68	43	more	more	ADV
ajfa-12152	68	44	attracted	attract	VERB
ajfa-12152	68	45	to	to	ADP
ajfa-12152	68	46	high	high	ADJ
ajfa-12152	68	47	independence	independence	NOUN
ajfa-12152	68	48	of	of	ADP
ajfa-12152	68	49	the	the	DET
ajfa-12152	68	50	board	board	NOUN
ajfa-12152	68	51	of	of	ADP
ajfa-12152	68	52	directors	director	NOUN
ajfa-12152	68	53	as	as	ADV
ajfa-12152	68	54	well	well	ADV
ajfa-12152	68	55	as	as	ADP
ajfa-12152	68	56	the	the	DET
ajfa-12152	68	57	audit	audit	NOUN
ajfa-12152	68	58	committee	committee	NOUN
ajfa-12152	68	59	.	.	PUNCT
ajfa-12152	69	1	based	base	VERB
ajfa-12152	69	2	on	on	ADP
ajfa-12152	69	3	the	the	DET
ajfa-12152	69	4	above	above	ADJ
ajfa-12152	69	5	discussion	discussion	NOUN
ajfa-12152	69	6	,	,	PUNCT
ajfa-12152	69	7	the	the	DET
ajfa-12152	69	8	following	follow	VERB
ajfa-12152	69	9	hypothesises	hypothesis	NOUN
ajfa-12152	69	10	formulated	formulate	VERB
ajfa-12152	69	11	as	as	ADP
ajfa-12152	69	12	follow	follow	NOUN
ajfa-12152	69	13	:	:	PUNCT
ajfa-12152	69	14	h1	h1	NOUN
ajfa-12152	69	15	:	:	PUNCT
ajfa-12152	69	16	there	there	PRON
ajfa-12152	69	17	is	be	VERB
ajfa-12152	69	18	a	a	DET
ajfa-12152	69	19	significantly	significantly	ADV
ajfa-12152	69	20	positive	positive	ADJ
ajfa-12152	69	21	relationship	relationship	NOUN
ajfa-12152	69	22	between	between	ADP
ajfa-12152	69	23	the	the	DET
ajfa-12152	69	24	board	board	NOUN
ajfa-12152	69	25	of	of	ADP
ajfa-12152	69	26	directors	director	NOUN
ajfa-12152	69	27	’	’	PART
ajfa-12152	69	28	effectiveness	effectiveness	NOUN
ajfa-12152	69	29	and	and	CCONJ
ajfa-12152	69	30	foreign	foreign	ADJ
ajfa-12152	69	31	ownership	ownership	NOUN
ajfa-12152	69	32	.	.	PUNCT
ajfa-12152	70	1	h2	h2	NOUN
ajfa-12152	70	2	:	:	PUNCT
ajfa-12152	70	3	there	there	PRON
ajfa-12152	70	4	is	be	VERB
ajfa-12152	70	5	a	a	DET
ajfa-12152	70	6	significantly	significantly	ADV
ajfa-12152	70	7	positive	positive	ADJ
ajfa-12152	70	8	relationship	relationship	NOUN
ajfa-12152	70	9	between	between	ADP
ajfa-12152	70	10	audit	audit	NOUN
ajfa-12152	70	11	committee	committee	NOUN
ajfa-12152	70	12	’	'	PUNCT
ajfa-12152	70	13	effectiveness	effectiveness	NOUN
ajfa-12152	70	14	and	and	CCONJ
ajfa-12152	70	15	foreign	foreign	ADJ
ajfa-12152	70	16	ownership	ownership	NOUN
ajfa-12152	70	17	.	.	PUNCT
ajfa-12152	71	1	3	3	X
ajfa-12152	71	2	.	.	X
ajfa-12152	71	3	data	datum	NOUN
ajfa-12152	71	4	and	and	CCONJ
ajfa-12152	71	5	methodology	methodology	NOUN
ajfa-12152	71	6	3.1	3.1	NUM
ajfa-12152	71	7	data	datum	NOUN
ajfa-12152	71	8	description	description	NOUN
ajfa-12152	71	9	the	the	DET
ajfa-12152	71	10	study	study	NOUN
ajfa-12152	71	11	utilizes	utilize	VERB
ajfa-12152	71	12	secondary	secondary	ADJ
ajfa-12152	71	13	data	datum	NOUN
ajfa-12152	71	14	collected	collect	VERB
ajfa-12152	71	15	from	from	ADP
ajfa-12152	71	16	the	the	DET
ajfa-12152	71	17	annual	annual	ADJ
ajfa-12152	71	18	reports	report	NOUN
ajfa-12152	71	19	of	of	ADP
ajfa-12152	71	20	non	non	ADJ
ajfa-12152	71	21	-	-	ADJ
ajfa-12152	71	22	financial	financial	ADJ
ajfa-12152	71	23	listed	list	VERB
ajfa-12152	71	24	companies	company	NOUN
ajfa-12152	72	1	inthe	inthe	ADP
ajfa-12152	72	2	gcc	gcc	NOUN
ajfa-12152	72	3	stock	stock	NOUN
ajfa-12152	72	4	markets	market	NOUN
ajfa-12152	72	5	.	.	PUNCT
ajfa-12152	73	1	the	the	DET
ajfa-12152	73	2	sample	sample	NOUN
ajfa-12152	73	3	comprises	comprise	VERB
ajfa-12152	73	4	only	only	ADV
ajfa-12152	73	5	non	non	ADJ
ajfa-12152	73	6	-	-	ADJ
ajfa-12152	73	7	financial	financial	ADJ
ajfa-12152	73	8	listed	list	VERB
ajfa-12152	73	9	companies	company	NOUN
ajfa-12152	73	10	that	that	PRON
ajfa-12152	73	11	have	have	VERB
ajfa-12152	73	12	foreign	foreign	ADJ
ajfa-12152	73	13	ownership	ownership	NOUN
ajfa-12152	73	14	for	for	ADP
ajfa-12152	73	15	the	the	DET
ajfa-12152	73	16	period	period	NOUN
ajfa-12152	73	17	of	of	ADP
ajfa-12152	73	18	2012	2012	NUM
ajfa-12152	73	19	to	to	ADP
ajfa-12152	73	20	2015.the	2015.the	DET
ajfa-12152	73	21	total	total	ADJ
ajfa-12152	73	22	number	number	NOUN
ajfa-12152	73	23	of	of	ADP
ajfa-12152	73	24	selected	select	VERB
ajfa-12152	73	25	companies	company	NOUN
ajfa-12152	73	26	is	be	AUX
ajfa-12152	73	27	143	143	NUM
ajfa-12152	73	28	which	which	PRON
ajfa-12152	73	29	presented	present	VERB
ajfa-12152	73	30	572	572	NUM
ajfa-12152	73	31	observations	observation	NOUN
ajfa-12152	73	32	(	(	PUNCT
ajfa-12152	73	33	table	table	NOUN
ajfa-12152	73	34	1	1	NUM
ajfa-12152	73	35	shows	show	VERB
ajfa-12152	73	36	the	the	DET
ajfa-12152	73	37	sample	sample	NOUN
ajfa-12152	73	38	size	size	NOUN
ajfa-12152	73	39	of	of	ADP
ajfa-12152	73	40	the	the	DET
ajfa-12152	73	41	study	study	NOUN
ajfa-12152	73	42	)	)	PUNCT
ajfa-12152	73	43	.	.	PUNCT
ajfa-12152	74	1	asian	asian	ADJ
ajfa-12152	74	2	journal	journal	PROPN
ajfa-12152	74	3	of	of	ADP
ajfa-12152	74	4	finance	finance	PROPN
ajfa-12152	74	5	&	&	CCONJ
ajfa-12152	74	6	accounting	accounting	PROPN
ajfa-12152	74	7	issn	issn	PROPN
ajfa-12152	74	8	1946	1946	NUM
ajfa-12152	74	9	-	-	PUNCT
ajfa-12152	74	10	052x	052x	PROPN
ajfa-12152	74	11	2017	2017	NUM
ajfa-12152	74	12	,	,	PUNCT
ajfa-12152	74	13	vol	vol	NOUN
ajfa-12152	74	14	.	.	NOUN
ajfa-12152	74	15	9	9	NUM
ajfa-12152	74	16	,	,	PUNCT
ajfa-12152	74	17	no	no	NOUN
ajfa-12152	74	18	.	.	NOUN
ajfa-12152	74	19	2	2	NUM
ajfa-12152	74	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	74	21	196	196	NUM
ajfa-12152	74	22	table	table	NOUN
ajfa-12152	74	23	1	1	NUM
ajfa-12152	74	24	.	.	PUNCT
ajfa-12152	74	25	sample	sample	NOUN
ajfa-12152	74	26	size	size	NOUN
ajfa-12152	74	27	of	of	ADP
ajfa-12152	74	28	selected	select	VERB
ajfa-12152	74	29	non	non	ADJ
ajfa-12152	74	30	-	-	ADJ
ajfa-12152	74	31	financial	financial	ADJ
ajfa-12152	74	32	companies	company	NOUN
ajfa-12152	74	33	with	with	ADP
ajfa-12152	74	34	foreign	foreign	ADJ
ajfa-12152	74	35	ownership	ownership	NOUN
ajfa-12152	74	36	country	country	NOUN
ajfa-12152	74	37	saudi	saudi	PROPN
ajfa-12152	74	38	arabia	arabia	PROPN
ajfa-12152	74	39	oman	oman	PROPN
ajfa-12152	74	40	qatar	qatar	PROPN
ajfa-12152	74	41	bahrain	bahrain	PROPN
ajfa-12152	74	42	uae	uae	PROPN
ajfa-12152	74	43	total	total	PROPN
ajfa-12152	74	44	selected	select	VERB
ajfa-12152	74	45	nonfinancial	nonfinancial	ADJ
ajfa-12152	74	46	companies	company	NOUN
ajfa-12152	74	47	with	with	ADP
ajfa-12152	74	48	foreign	foreign	ADJ
ajfa-12152	74	49	ownership	ownership	NOUN
ajfa-12152	74	50	.	.	PUNCT
ajfa-12152	75	1	40	40	NUM
ajfa-12152	75	2	56	56	NUM
ajfa-12152	75	3	20	20	NUM
ajfa-12152	75	4	12	12	NUM
ajfa-12152	75	5	15	15	NUM
ajfa-12152	75	6	143	143	NUM
ajfa-12152	75	7	the	the	DET
ajfa-12152	75	8	data	datum	NOUN
ajfa-12152	75	9	of	of	ADP
ajfa-12152	75	10	the	the	DET
ajfa-12152	75	11	board	board	NOUN
ajfa-12152	75	12	of	of	ADP
ajfa-12152	75	13	directors	director	NOUN
ajfa-12152	75	14	`	`	PART
ajfa-12152	75	15	effectiveness	effectiveness	NOUN
ajfa-12152	75	16	,	,	PUNCT
ajfa-12152	75	17	audit	audit	NOUN
ajfa-12152	75	18	committee	committee	NOUN
ajfa-12152	75	19	`	`	PUNCT
ajfa-12152	75	20	effectiveness	effectiveness	NOUN
ajfa-12152	75	21	,	,	PUNCT
ajfa-12152	75	22	foreign	foreign	ADJ
ajfa-12152	75	23	ownership	ownership	NOUN
ajfa-12152	75	24	,	,	PUNCT
ajfa-12152	75	25	firm	firm	ADJ
ajfa-12152	75	26	size	size	NOUN
ajfa-12152	75	27	and	and	CCONJ
ajfa-12152	75	28	leverage	leverage	NOUN
ajfa-12152	75	29	are	be	AUX
ajfa-12152	75	30	collected	collect	VERB
ajfa-12152	75	31	from	from	ADP
ajfa-12152	75	32	the	the	DET
ajfa-12152	75	33	annual	annual	ADJ
ajfa-12152	75	34	reports	report	NOUN
ajfa-12152	75	35	.	.	PUNCT
ajfa-12152	76	1	while	while	SCONJ
ajfa-12152	76	2	the	the	DET
ajfa-12152	76	3	data	datum	NOUN
ajfa-12152	76	4	of	of	ADP
ajfa-12152	76	5	the	the	DET
ajfa-12152	76	6	economic	economic	ADJ
ajfa-12152	76	7	variables	variable	NOUN
ajfa-12152	76	8	collected	collect	VERB
ajfa-12152	76	9	from	from	ADP
ajfa-12152	76	10	world	world	PROPN
ajfa-12152	76	11	bank	bank	PROPN
ajfa-12152	76	12	database	database	NOUN
ajfa-12152	76	13	.	.	PUNCT
ajfa-12152	77	1	political	political	ADJ
ajfa-12152	77	2	risk	risk	NOUN
ajfa-12152	77	3	variable	variable	ADJ
ajfa-12152	77	4	data	datum	NOUN
ajfa-12152	77	5	is	be	AUX
ajfa-12152	77	6	obtained	obtain	VERB
ajfa-12152	77	7	from	from	ADP
ajfa-12152	77	8	the	the	DET
ajfa-12152	77	9	political	political	ADJ
ajfa-12152	77	10	risk	risk	NOUN
ajfa-12152	77	11	services	service	NOUN
ajfa-12152	77	12	(	(	PUNCT
ajfa-12152	77	13	prs	prs	NOUN
ajfa-12152	77	14	)	)	PUNCT
ajfa-12152	77	15	group	group	NOUN
ajfa-12152	77	16	’s	’s	PART
ajfa-12152	77	17	database	database	NOUN
ajfa-12152	77	18	.	.	PUNCT
ajfa-12152	78	1	stata	stata	PROPN
ajfa-12152	78	2	software	software	NOUN
ajfa-12152	78	3	package	package	NOUN
ajfa-12152	78	4	is	be	AUX
ajfa-12152	78	5	used	use	VERB
ajfa-12152	78	6	.	.	PUNCT
ajfa-12152	79	1	3.2	3.2	NUM
ajfa-12152	79	2	model	model	NOUN
ajfa-12152	79	3	specification	specification	NOUN
ajfa-12152	79	4	this	this	DET
ajfa-12152	79	5	study	study	NOUN
ajfa-12152	79	6	uses	use	VERB
ajfa-12152	79	7	panel	panel	NOUN
ajfa-12152	79	8	data	datum	NOUN
ajfa-12152	79	9	analysis	analysis	NOUN
ajfa-12152	79	10	(	(	PUNCT
ajfa-12152	79	11	fixed	fix	VERB
ajfa-12152	79	12	effect	effect	NOUN
ajfa-12152	79	13	)	)	PUNCT
ajfa-12152	79	14	to	to	PART
ajfa-12152	79	15	examine	examine	VERB
ajfa-12152	79	16	the	the	DET
ajfa-12152	79	17	effect	effect	NOUN
ajfa-12152	79	18	of	of	ADP
ajfa-12152	79	19	both	both	CCONJ
ajfa-12152	79	20	the	the	DET
ajfa-12152	79	21	board	board	NOUN
ajfa-12152	79	22	of	of	ADP
ajfa-12152	79	23	directors	director	NOUN
ajfa-12152	79	24	and	and	CCONJ
ajfa-12152	79	25	audit	audit	NOUN
ajfa-12152	79	26	committee	committee	NOUN
ajfa-12152	79	27	on	on	ADP
ajfa-12152	79	28	the	the	DET
ajfa-12152	79	29	foreign	foreign	ADJ
ajfa-12152	79	30	ownership	ownership	NOUN
ajfa-12152	79	31	.	.	PUNCT
ajfa-12152	80	1	this	this	DET
ajfa-12152	80	2	study	study	NOUN
ajfa-12152	80	3	includes	include	VERB
ajfa-12152	80	4	firm	firm	ADJ
ajfa-12152	80	5	size	size	NOUN
ajfa-12152	80	6	and	and	CCONJ
ajfa-12152	80	7	leverage	leverage	NOUN
ajfa-12152	80	8	,	,	PUNCT
ajfa-12152	80	9	exchange	exchange	NOUN
ajfa-12152	80	10	rate	rate	NOUN
ajfa-12152	80	11	risks	risk	NOUN
ajfa-12152	80	12	,	,	PUNCT
ajfa-12152	80	13	inflation	inflation	NOUN
ajfa-12152	80	14	risks	risk	NOUN
ajfa-12152	80	15	,	,	PUNCT
ajfa-12152	80	16	economic	economic	ADJ
ajfa-12152	80	17	growth	growth	NOUN
ajfa-12152	80	18	which	which	PRON
ajfa-12152	80	19	measured	measure	VERB
ajfa-12152	80	20	by	by	ADP
ajfa-12152	80	21	gdp	gdp	NOUN
ajfa-12152	80	22	and	and	CCONJ
ajfa-12152	80	23	political	political	ADJ
ajfa-12152	80	24	risks	risk	NOUN
ajfa-12152	80	25	as	as	ADP
ajfa-12152	80	26	control	control	NOUN
ajfa-12152	80	27	variables	variable	NOUN
ajfa-12152	80	28	.	.	PUNCT
ajfa-12152	81	1	the	the	DET
ajfa-12152	81	2	regression	regression	NOUN
ajfa-12152	81	3	model	model	NOUN
ajfa-12152	81	4	is	be	AUX
ajfa-12152	81	5	as	as	ADP
ajfa-12152	81	6	follow	follow	VERB
ajfa-12152	81	7	:	:	PUNCT
ajfa-12152	81	8	forownersit	forownersit	NOUN
ajfa-12152	81	9	=	=	SYM
ajfa-12152	81	10	α0	α0	VERB
ajfa-12152	82	1	+	+	CCONJ
ajfa-12152	82	2	β1bdscoreit	β1bdscoreit	NUM
ajfa-12152	82	3	+	+	NOUN
ajfa-12152	82	4	β2acscoreit	β2acscoreit	NOUN
ajfa-12152	83	1	+	+	CCONJ
ajfa-12152	83	2	β3fmsizeit	β3fmsizeit	NUM
ajfa-12152	84	1	+	+	NUM
ajfa-12152	84	2	β4levit	β4levit	ADJ
ajfa-12152	85	1	+	+	CCONJ
ajfa-12152	85	2	β5prit	β5prit	NOUN
ajfa-12152	85	3	+	+	CCONJ
ajfa-12152	85	4	β6errit	β6errit	NOUN
ajfa-12152	85	5	+	+	CCONJ
ajfa-12152	85	6	β7irit	β7irit	VERB
ajfa-12152	85	7	+	+	CCONJ
ajfa-12152	85	8	β8gdpit	β8gdpit	NOUN
ajfa-12152	85	9	+	+	ADV
ajfa-12152	85	10	εit	εit	ADJ
ajfa-12152	85	11	.	.	PUNCT
ajfa-12152	86	1	where	where	SCONJ
ajfa-12152	86	2	,	,	PUNCT
ajfa-12152	86	3	following	follow	VERB
ajfa-12152	86	4	the	the	DET
ajfa-12152	86	5	literature	literature	NOUN
ajfa-12152	86	6	,	,	PUNCT
ajfa-12152	86	7	the	the	DET
ajfa-12152	86	8	former	former	ADJ
ajfa-12152	86	9	variables	variable	NOUN
ajfa-12152	86	10	are	be	AUX
ajfa-12152	86	11	defined	define	VERB
ajfa-12152	86	12	and	and	CCONJ
ajfa-12152	86	13	measured	measure	VERB
ajfa-12152	86	14	as	as	ADP
ajfa-12152	86	15	follow	follow	NOUN
ajfa-12152	86	16	:	:	PUNCT
ajfa-12152	86	17	forowners	forowner	VERB
ajfa-12152	86	18	foreign	foreign	ADJ
ajfa-12152	86	19	ownership	ownership	NOUN
ajfa-12152	86	20	,	,	PUNCT
ajfa-12152	86	21	measured	measure	VERB
ajfa-12152	86	22	by	by	ADP
ajfa-12152	86	23	the	the	DET
ajfa-12152	86	24	percentage	percentage	NOUN
ajfa-12152	86	25	of	of	ADP
ajfa-12152	86	26	shares	share	NOUN
ajfa-12152	86	27	held	hold	VERB
ajfa-12152	86	28	by	by	ADP
ajfa-12152	86	29	foreign	foreign	ADJ
ajfa-12152	86	30	investors	investor	NOUN
ajfa-12152	86	31	in	in	ADP
ajfa-12152	86	32	the	the	DET
ajfa-12152	86	33	listed	list	VERB
ajfa-12152	86	34	non	non	ADJ
ajfa-12152	86	35	-	-	ADJ
ajfa-12152	86	36	financial	financial	ADJ
ajfa-12152	86	37	company	company	NOUN
ajfa-12152	86	38	at	at	ADP
ajfa-12152	86	39	the	the	DET
ajfa-12152	86	40	end	end	NOUN
ajfa-12152	86	41	of	of	ADP
ajfa-12152	86	42	financial	financial	ADJ
ajfa-12152	86	43	year	year	NOUN
ajfa-12152	86	44	.	.	PUNCT
ajfa-12152	87	1	bdscore	bdscore	PROPN
ajfa-12152	87	2	board	board	PROPN
ajfa-12152	87	3	of	of	ADP
ajfa-12152	87	4	directors	director	NOUN
ajfa-12152	87	5	`	`	PART
ajfa-12152	87	6	effectiveness	effectiveness	NOUN
ajfa-12152	87	7	(	(	PUNCT
ajfa-12152	87	8	score	score	NOUN
ajfa-12152	87	9	)	)	PUNCT
ajfa-12152	87	10	,	,	PUNCT
ajfa-12152	87	11	and	and	CCONJ
ajfa-12152	87	12	measured	measure	VERB
ajfa-12152	87	13	by	by	ADP
ajfa-12152	87	14	the	the	DET
ajfa-12152	87	15	sum	sum	NOUN
ajfa-12152	87	16	of	of	ADP
ajfa-12152	87	17	four	four	NUM
ajfa-12152	87	18	components	component	NOUN
ajfa-12152	87	19	(	(	PUNCT
ajfa-12152	87	20	financial	financial	ADJ
ajfa-12152	87	21	expertise	expertise	NOUN
ajfa-12152	87	22	,	,	PUNCT
ajfa-12152	87	23	size	size	NOUN
ajfa-12152	87	24	,	,	PUNCT
ajfa-12152	87	25	independence	independence	NOUN
ajfa-12152	87	26	and	and	CCONJ
ajfa-12152	87	27	frequency	frequency	NOUN
ajfa-12152	87	28	of	of	ADP
ajfa-12152	87	29	meetings	meeting	NOUN
ajfa-12152	87	30	)	)	PUNCT
ajfa-12152	87	31	ranges	range	VERB
ajfa-12152	87	32	between	between	ADP
ajfa-12152	87	33	0	0	NUM
ajfa-12152	87	34	and	and	CCONJ
ajfa-12152	87	35	4	4	NUM
ajfa-12152	87	36	with	with	ADP
ajfa-12152	87	37	0	0	NUM
ajfa-12152	87	38	indicating	indicate	VERB
ajfa-12152	87	39	lowest	low	ADJ
ajfa-12152	87	40	effectiveness	effectiveness	NOUN
ajfa-12152	87	41	and	and	CCONJ
ajfa-12152	87	42	4	4	NUM
ajfa-12152	87	43	highest	high	ADJ
ajfa-12152	87	44	effectiveness	effectiveness	NOUN
ajfa-12152	87	45	.	.	PUNCT
ajfa-12152	88	1	where	where	SCONJ
ajfa-12152	88	2	,	,	PUNCT
ajfa-12152	88	3	board	board	NOUN
ajfa-12152	88	4	financial	financial	ADJ
ajfa-12152	88	5	expertise	expertise	NOUN
ajfa-12152	88	6	=	=	PUNCT
ajfa-12152	88	7	a	a	DET
ajfa-12152	88	8	value	value	NOUN
ajfa-12152	88	9	of	of	ADP
ajfa-12152	88	10	“	"	PUNCT
ajfa-12152	88	11	1	1	NUM
ajfa-12152	88	12	”	"	PUNCT
ajfa-12152	88	13	is	be	AUX
ajfa-12152	88	14	given	give	VERB
ajfa-12152	88	15	if	if	SCONJ
ajfa-12152	88	16	at	at	ADV
ajfa-12152	88	17	least	least	ADJ
ajfa-12152	88	18	one	one	NUM
ajfa-12152	88	19	of	of	ADP
ajfa-12152	88	20	the	the	DET
ajfa-12152	88	21	board	board	NOUN
ajfa-12152	88	22	members	member	NOUN
ajfa-12152	88	23	is	be	AUX
ajfa-12152	88	24	a	a	DET
ajfa-12152	88	25	financial	financial	ADJ
ajfa-12152	88	26	expertise	expertise	NOUN
ajfa-12152	88	27	.	.	PUNCT
ajfa-12152	89	1	or	or	CCONJ
ajfa-12152	89	2	alternatively	alternatively	ADV
ajfa-12152	89	3	a	a	DET
ajfa-12152	89	4	value	value	NOUN
ajfa-12152	89	5	of	of	ADP
ajfa-12152	89	6	“	"	PUNCT
ajfa-12152	89	7	1	1	NUM
ajfa-12152	89	8	”	"	PUNCT
ajfa-12152	89	9	is	be	AUX
ajfa-12152	89	10	given	give	VERB
ajfa-12152	89	11	if	if	SCONJ
ajfa-12152	89	12	the	the	DET
ajfa-12152	89	13	percentage	percentage	NOUN
ajfa-12152	89	14	of	of	ADP
ajfa-12152	89	15	financial	financial	ADJ
ajfa-12152	89	16	experts	expert	NOUN
ajfa-12152	89	17	more	more	ADJ
ajfa-12152	89	18	than	than	ADP
ajfa-12152	89	19	the	the	DET
ajfa-12152	89	20	median	median	ADJ
ajfa-12152	89	21	value	value	NOUN
ajfa-12152	89	22	and	and	CCONJ
ajfa-12152	89	23	“	"	PUNCT
ajfa-12152	89	24	0	0	NUM
ajfa-12152	89	25	”	"	PUNCT
ajfa-12152	89	26	otherwise	otherwise	ADV
ajfa-12152	89	27	.	.	PUNCT
ajfa-12152	90	1	board	board	NOUN
ajfa-12152	90	2	size	size	NOUN
ajfa-12152	90	3	=	=	PUNCT
ajfa-12152	90	4	a	a	DET
ajfa-12152	90	5	value	value	NOUN
ajfa-12152	90	6	of	of	ADP
ajfa-12152	90	7	“	"	PUNCT
ajfa-12152	90	8	1	1	NUM
ajfa-12152	90	9	”	"	PUNCT
ajfa-12152	90	10	is	be	AUX
ajfa-12152	90	11	given	give	VERB
ajfa-12152	90	12	if	if	SCONJ
ajfa-12152	90	13	the	the	DET
ajfa-12152	90	14	number	number	NOUN
ajfa-12152	90	15	of	of	ADP
ajfa-12152	90	16	members	member	NOUN
ajfa-12152	90	17	in	in	ADP
ajfa-12152	90	18	the	the	DET
ajfa-12152	90	19	asian	asian	ADJ
ajfa-12152	90	20	journal	journal	NOUN
ajfa-12152	90	21	of	of	ADP
ajfa-12152	90	22	finance	finance	PROPN
ajfa-12152	90	23	&	&	CCONJ
ajfa-12152	90	24	accounting	accounting	PROPN
ajfa-12152	90	25	issn	issn	PROPN
ajfa-12152	90	26	1946	1946	NUM
ajfa-12152	90	27	-	-	PUNCT
ajfa-12152	90	28	052x	052x	PROPN
ajfa-12152	90	29	2017	2017	NUM
ajfa-12152	90	30	,	,	PUNCT
ajfa-12152	90	31	vol	vol	NOUN
ajfa-12152	90	32	.	.	NOUN
ajfa-12152	90	33	9	9	NUM
ajfa-12152	90	34	,	,	PUNCT
ajfa-12152	90	35	no	no	NOUN
ajfa-12152	90	36	.	.	NOUN
ajfa-12152	90	37	2	2	NUM
ajfa-12152	90	38	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	90	39	197	197	NUM
ajfa-12152	90	40	board	board	NOUN
ajfa-12152	90	41	is	be	AUX
ajfa-12152	90	42	larger	large	ADJ
ajfa-12152	90	43	than	than	ADP
ajfa-12152	90	44	the	the	DET
ajfa-12152	90	45	median	median	ADJ
ajfa-12152	90	46	value	value	NOUN
ajfa-12152	90	47	and	and	CCONJ
ajfa-12152	90	48	“	"	PUNCT
ajfa-12152	90	49	0	0	NUM
ajfa-12152	90	50	”	"	PUNCT
ajfa-12152	90	51	otherwise	otherwise	ADV
ajfa-12152	90	52	board	board	VERB
ajfa-12152	90	53	independence	independence	NOUN
ajfa-12152	90	54	=	=	PUNCT
ajfa-12152	90	55	a	a	DET
ajfa-12152	90	56	value	value	NOUN
ajfa-12152	90	57	of	of	ADP
ajfa-12152	90	58	“	"	PUNCT
ajfa-12152	90	59	1	1	NUM
ajfa-12152	90	60	”	"	PUNCT
ajfa-12152	90	61	is	be	AUX
ajfa-12152	90	62	given	give	VERB
ajfa-12152	90	63	if	if	SCONJ
ajfa-12152	90	64	all	all	DET
ajfa-12152	90	65	board	board	NOUN
ajfa-12152	90	66	member	member	NOUN
ajfa-12152	90	67	are	be	AUX
ajfa-12152	90	68	independent	independent	ADJ
ajfa-12152	90	69	.	.	PUNCT
ajfa-12152	90	70	or	or	CCONJ
ajfa-12152	90	71	alternatively	alternatively	ADV
ajfa-12152	90	72	a	a	DET
ajfa-12152	90	73	value	value	NOUN
ajfa-12152	90	74	of	of	ADP
ajfa-12152	90	75	“	"	PUNCT
ajfa-12152	90	76	1	1	NUM
ajfa-12152	90	77	”	"	PUNCT
ajfa-12152	90	78	is	be	AUX
ajfa-12152	90	79	given	give	VERB
ajfa-12152	90	80	if	if	SCONJ
ajfa-12152	90	81	the	the	DET
ajfa-12152	90	82	percentage	percentage	NOUN
ajfa-12152	90	83	of	of	ADP
ajfa-12152	90	84	independent	independent	ADJ
ajfa-12152	90	85	members	member	NOUN
ajfa-12152	90	86	in	in	ADP
ajfa-12152	90	87	the	the	DET
ajfa-12152	90	88	board	board	NOUN
ajfa-12152	90	89	is	be	AUX
ajfa-12152	90	90	larger	large	ADJ
ajfa-12152	90	91	than	than	ADP
ajfa-12152	90	92	the	the	DET
ajfa-12152	90	93	median	median	ADJ
ajfa-12152	90	94	value	value	NOUN
ajfa-12152	90	95	and	and	CCONJ
ajfa-12152	90	96	“	"	PUNCT
ajfa-12152	90	97	0	0	NUM
ajfa-12152	90	98	”	"	PUNCT
ajfa-12152	90	99	otherwise	otherwise	ADV
ajfa-12152	90	100	frequency	frequency	NOUN
ajfa-12152	90	101	of	of	ADP
ajfa-12152	90	102	meetings	meeting	NOUN
ajfa-12152	90	103	of	of	ADP
ajfa-12152	90	104	board	board	NOUN
ajfa-12152	90	105	=	=	PUNCT
ajfa-12152	90	106	a	a	DET
ajfa-12152	90	107	value	value	NOUN
ajfa-12152	90	108	of	of	ADP
ajfa-12152	90	109	“	"	PUNCT
ajfa-12152	90	110	1	1	NUM
ajfa-12152	90	111	”	"	PUNCT
ajfa-12152	90	112	is	be	AUX
ajfa-12152	90	113	given	give	VERB
ajfa-12152	90	114	if	if	SCONJ
ajfa-12152	90	115	the	the	DET
ajfa-12152	90	116	number	number	NOUN
ajfa-12152	90	117	of	of	ADP
ajfa-12152	90	118	board	board	NOUN
ajfa-12152	90	119	meetings	meeting	NOUN
ajfa-12152	90	120	is	be	AUX
ajfa-12152	90	121	larger	large	ADJ
ajfa-12152	90	122	than	than	ADP
ajfa-12152	90	123	the	the	DET
ajfa-12152	90	124	median	median	ADJ
ajfa-12152	90	125	value	value	NOUN
ajfa-12152	90	126	and	and	CCONJ
ajfa-12152	90	127	“	"	PUNCT
ajfa-12152	90	128	0	0	NUM
ajfa-12152	90	129	”	"	PUNCT
ajfa-12152	90	130	otherwise	otherwise	ADV
ajfa-12152	90	131	acscore	acscore	VERB
ajfa-12152	90	132	audit	audit	NOUN
ajfa-12152	90	133	committee	committee	NOUN
ajfa-12152	90	134	`	`	PUNCT
ajfa-12152	90	135	effectiveness	effectiveness	NOUN
ajfa-12152	90	136	(	(	PUNCT
ajfa-12152	90	137	score	score	NOUN
ajfa-12152	90	138	)	)	PUNCT
ajfa-12152	90	139	,	,	PUNCT
ajfa-12152	90	140	and	and	CCONJ
ajfa-12152	90	141	measured	measure	VERB
ajfa-12152	90	142	by	by	ADP
ajfa-12152	90	143	the	the	DET
ajfa-12152	90	144	sum	sum	NOUN
ajfa-12152	90	145	of	of	ADP
ajfa-12152	90	146	four	four	NUM
ajfa-12152	90	147	components	component	NOUN
ajfa-12152	90	148	(	(	PUNCT
ajfa-12152	90	149	financial	financial	ADJ
ajfa-12152	90	150	expertise	expertise	NOUN
ajfa-12152	90	151	,	,	PUNCT
ajfa-12152	90	152	size	size	NOUN
ajfa-12152	90	153	,	,	PUNCT
ajfa-12152	90	154	independence	independence	NOUN
ajfa-12152	90	155	and	and	CCONJ
ajfa-12152	90	156	frequency	frequency	NOUN
ajfa-12152	90	157	of	of	ADP
ajfa-12152	90	158	meetings	meeting	NOUN
ajfa-12152	90	159	)	)	PUNCT
ajfa-12152	90	160	ranges	range	VERB
ajfa-12152	90	161	between	between	ADP
ajfa-12152	90	162	0	0	NUM
ajfa-12152	90	163	and	and	CCONJ
ajfa-12152	90	164	4	4	NUM
ajfa-12152	90	165	with	with	ADP
ajfa-12152	90	166	0	0	NUM
ajfa-12152	90	167	indicating	indicate	VERB
ajfa-12152	90	168	lowest	low	ADJ
ajfa-12152	90	169	effectiveness	effectiveness	NOUN
ajfa-12152	90	170	and	and	CCONJ
ajfa-12152	90	171	4	4	NUM
ajfa-12152	90	172	highest	high	ADJ
ajfa-12152	90	173	effectiveness	effectiveness	NOUN
ajfa-12152	90	174	.	.	PUNCT
ajfa-12152	91	1	where	where	SCONJ
ajfa-12152	91	2	,	,	PUNCT
ajfa-12152	91	3	financial	financial	ADJ
ajfa-12152	91	4	expertise	expertise	NOUN
ajfa-12152	91	5	of	of	ADP
ajfa-12152	91	6	audit	audit	NOUN
ajfa-12152	91	7	committee	committee	NOUN
ajfa-12152	91	8	=	=	PUNCT
ajfa-12152	91	9	a	a	DET
ajfa-12152	91	10	value	value	NOUN
ajfa-12152	91	11	of	of	ADP
ajfa-12152	91	12	“	"	PUNCT
ajfa-12152	91	13	1	1	NUM
ajfa-12152	91	14	”	"	PUNCT
ajfa-12152	91	15	is	be	AUX
ajfa-12152	91	16	given	give	VERB
ajfa-12152	91	17	if	if	SCONJ
ajfa-12152	91	18	at	at	ADV
ajfa-12152	91	19	least	least	ADJ
ajfa-12152	91	20	one	one	NUM
ajfa-12152	91	21	of	of	ADP
ajfa-12152	91	22	the	the	DET
ajfa-12152	91	23	audit	audit	NOUN
ajfa-12152	91	24	committee	committee	NOUN
ajfa-12152	91	25	members	member	NOUN
ajfa-12152	91	26	is	be	AUX
ajfa-12152	91	27	a	a	DET
ajfa-12152	91	28	financial	financial	ADJ
ajfa-12152	91	29	expertise	expertise	NOUN
ajfa-12152	91	30	.	.	PUNCT
ajfa-12152	92	1	or	or	CCONJ
ajfa-12152	92	2	alternatively	alternatively	ADV
ajfa-12152	92	3	a	a	DET
ajfa-12152	92	4	value	value	NOUN
ajfa-12152	92	5	of	of	ADP
ajfa-12152	92	6	“	"	PUNCT
ajfa-12152	92	7	1	1	NUM
ajfa-12152	92	8	”	"	PUNCT
ajfa-12152	92	9	is	be	AUX
ajfa-12152	92	10	given	give	VERB
ajfa-12152	92	11	if	if	SCONJ
ajfa-12152	92	12	the	the	DET
ajfa-12152	92	13	percentage	percentage	NOUN
ajfa-12152	92	14	of	of	ADP
ajfa-12152	92	15	financial	financial	ADJ
ajfa-12152	92	16	experts	expert	NOUN
ajfa-12152	92	17	more	more	ADJ
ajfa-12152	92	18	than	than	ADP
ajfa-12152	92	19	the	the	DET
ajfa-12152	92	20	median	median	ADJ
ajfa-12152	92	21	value	value	NOUN
ajfa-12152	92	22	and	and	CCONJ
ajfa-12152	92	23	“	"	PUNCT
ajfa-12152	92	24	0	0	NUM
ajfa-12152	92	25	”	"	PUNCT
ajfa-12152	92	26	otherwise	otherwise	ADV
ajfa-12152	92	27	.	.	PUNCT
ajfa-12152	93	1	audit	audit	NOUN
ajfa-12152	93	2	committee	committee	NOUN
ajfa-12152	93	3	size	size	NOUN
ajfa-12152	93	4	=	=	PUNCT
ajfa-12152	93	5	a	a	DET
ajfa-12152	93	6	value	value	NOUN
ajfa-12152	93	7	of	of	ADP
ajfa-12152	93	8	“	"	PUNCT
ajfa-12152	93	9	1	1	NUM
ajfa-12152	93	10	”	"	PUNCT
ajfa-12152	93	11	is	be	AUX
ajfa-12152	93	12	given	give	VERB
ajfa-12152	93	13	if	if	SCONJ
ajfa-12152	93	14	the	the	DET
ajfa-12152	93	15	number	number	NOUN
ajfa-12152	93	16	of	of	ADP
ajfa-12152	93	17	members	member	NOUN
ajfa-12152	93	18	in	in	ADP
ajfa-12152	93	19	the	the	DET
ajfa-12152	93	20	audit	audit	NOUN
ajfa-12152	93	21	committee	committee	NOUN
ajfa-12152	93	22	is	be	AUX
ajfa-12152	93	23	larger	large	ADJ
ajfa-12152	93	24	than	than	ADP
ajfa-12152	93	25	the	the	DET
ajfa-12152	93	26	median	median	ADJ
ajfa-12152	93	27	value	value	NOUN
ajfa-12152	93	28	and	and	CCONJ
ajfa-12152	93	29	“	"	PUNCT
ajfa-12152	93	30	0	0	NUM
ajfa-12152	93	31	”	"	PUNCT
ajfa-12152	93	32	otherwise	otherwise	ADV
ajfa-12152	93	33	audit	audit	NOUN
ajfa-12152	93	34	committee	committee	NOUN
ajfa-12152	93	35	independence	independence	NOUN
ajfa-12152	93	36	=	=	PUNCT
ajfa-12152	93	37	a	a	DET
ajfa-12152	93	38	value	value	NOUN
ajfa-12152	93	39	of	of	ADP
ajfa-12152	93	40	“	"	PUNCT
ajfa-12152	93	41	1	1	NUM
ajfa-12152	93	42	”	"	PUNCT
ajfa-12152	93	43	is	be	AUX
ajfa-12152	93	44	given	give	VERB
ajfa-12152	93	45	if	if	SCONJ
ajfa-12152	93	46	all	all	DET
ajfa-12152	93	47	audit	audit	NOUN
ajfa-12152	93	48	committee	committee	NOUN
ajfa-12152	93	49	members	member	NOUN
ajfa-12152	93	50	are	be	AUX
ajfa-12152	93	51	independent	independent	ADJ
ajfa-12152	93	52	.	.	PUNCT
ajfa-12152	93	53	or	or	CCONJ
ajfa-12152	93	54	alternatively	alternatively	ADV
ajfa-12152	93	55	a	a	DET
ajfa-12152	93	56	value	value	NOUN
ajfa-12152	93	57	of	of	ADP
ajfa-12152	93	58	“	"	PUNCT
ajfa-12152	93	59	1	1	NUM
ajfa-12152	93	60	”	"	PUNCT
ajfa-12152	93	61	is	be	AUX
ajfa-12152	93	62	given	give	VERB
ajfa-12152	93	63	if	if	SCONJ
ajfa-12152	93	64	the	the	DET
ajfa-12152	93	65	percentage	percentage	NOUN
ajfa-12152	93	66	of	of	ADP
ajfa-12152	93	67	independent	independent	ADJ
ajfa-12152	93	68	members	member	NOUN
ajfa-12152	93	69	in	in	ADP
ajfa-12152	93	70	the	the	DET
ajfa-12152	93	71	audit	audit	NOUN
ajfa-12152	93	72	committee	committee	NOUN
ajfa-12152	93	73	is	be	AUX
ajfa-12152	93	74	larger	large	ADJ
ajfa-12152	93	75	than	than	ADP
ajfa-12152	93	76	the	the	DET
ajfa-12152	93	77	median	median	ADJ
ajfa-12152	93	78	value	value	NOUN
ajfa-12152	93	79	and	and	CCONJ
ajfa-12152	93	80	“	"	PUNCT
ajfa-12152	93	81	0	0	NUM
ajfa-12152	93	82	”	"	PUNCT
ajfa-12152	93	83	otherwise	otherwise	ADV
ajfa-12152	93	84	frequency	frequency	NOUN
ajfa-12152	93	85	of	of	ADP
ajfa-12152	93	86	meetings	meeting	NOUN
ajfa-12152	93	87	of	of	ADP
ajfa-12152	93	88	audit	audit	NOUN
ajfa-12152	93	89	committee	committee	NOUN
ajfa-12152	93	90	=	=	PUNCT
ajfa-12152	93	91	a	a	DET
ajfa-12152	93	92	value	value	NOUN
ajfa-12152	93	93	of	of	ADP
ajfa-12152	93	94	“	"	PUNCT
ajfa-12152	93	95	1	1	NUM
ajfa-12152	93	96	”	"	PUNCT
ajfa-12152	93	97	is	be	AUX
ajfa-12152	93	98	given	give	VERB
ajfa-12152	93	99	if	if	SCONJ
ajfa-12152	93	100	the	the	DET
ajfa-12152	93	101	number	number	NOUN
ajfa-12152	93	102	of	of	ADP
ajfa-12152	93	103	audit	audit	NOUN
ajfa-12152	93	104	committee	committee	NOUN
ajfa-12152	93	105	meetings	meeting	NOUN
ajfa-12152	93	106	is	be	AUX
ajfa-12152	93	107	larger	large	ADJ
ajfa-12152	93	108	than	than	ADP
ajfa-12152	93	109	the	the	DET
ajfa-12152	93	110	median	median	ADJ
ajfa-12152	93	111	value	value	NOUN
ajfa-12152	93	112	and	and	CCONJ
ajfa-12152	93	113	“	"	PUNCT
ajfa-12152	93	114	0	0	NUM
ajfa-12152	93	115	”	"	PUNCT
ajfa-12152	93	116	otherwise	otherwise	ADV
ajfa-12152	93	117	fmsize	fmsize	VERB
ajfa-12152	93	118	firm	firm	ADJ
ajfa-12152	93	119	size	size	NOUN
ajfa-12152	93	120	,	,	PUNCT
ajfa-12152	93	121	measured	measure	VERB
ajfa-12152	93	122	by	by	ADP
ajfa-12152	93	123	using	use	VERB
ajfa-12152	93	124	the	the	DET
ajfa-12152	93	125	natural	natural	ADJ
ajfa-12152	93	126	logarithm	logarithm	NOUN
ajfa-12152	93	127	of	of	ADP
ajfa-12152	93	128	the	the	DET
ajfa-12152	93	129	total	total	ADJ
ajfa-12152	93	130	assets	asset	NOUN
ajfa-12152	93	131	.	.	PUNCT
ajfa-12152	94	1	lev	lev	PROPN
ajfa-12152	94	2	firm	firm	PROPN
ajfa-12152	94	3	leverage	leverage	NOUN
ajfa-12152	94	4	,	,	PUNCT
ajfa-12152	94	5	measured	measure	VERB
ajfa-12152	94	6	by	by	ADP
ajfa-12152	94	7	dividing	divide	VERB
ajfa-12152	94	8	total	total	ADJ
ajfa-12152	94	9	liabilities	liability	NOUN
ajfa-12152	94	10	by	by	ADP
ajfa-12152	94	11	the	the	DET
ajfa-12152	94	12	total	total	ADJ
ajfa-12152	94	13	assets	asset	NOUN
ajfa-12152	94	14	.	.	PUNCT
ajfa-12152	95	1	pr	pr	ADP
ajfa-12152	95	2	political	political	ADJ
ajfa-12152	95	3	risks	risk	NOUN
ajfa-12152	95	4	,	,	PUNCT
ajfa-12152	95	5	measured	measure	VERB
ajfa-12152	95	6	by	by	ADP
ajfa-12152	95	7	international	international	ADJ
ajfa-12152	95	8	countries	country	NOUN
ajfa-12152	95	9	risks	risk	NOUN
ajfa-12152	95	10	guide	guide	VERB
ajfa-12152	95	11	(	(	PUNCT
ajfa-12152	95	12	icrg	icrg	ADJ
ajfa-12152	95	13	)	)	PUNCT
ajfa-12152	95	14	.	.	PUNCT
ajfa-12152	96	1	it	it	PRON
ajfa-12152	96	2	is	be	AUX
ajfa-12152	96	3	scored	score	VERB
ajfa-12152	96	4	by	by	ADP
ajfa-12152	96	5	assigning	assign	VERB
ajfa-12152	96	6	risk	risk	NOUN
ajfa-12152	96	7	points	point	NOUN
ajfa-12152	96	8	to	to	ADP
ajfa-12152	96	9	a	a	DET
ajfa-12152	96	10	pre	pre	ADJ
ajfa-12152	96	11	-	-	ADJ
ajfa-12152	96	12	set	set	ADJ
ajfa-12152	96	13	group	group	NOUN
ajfa-12152	96	14	of	of	ADP
ajfa-12152	96	15	factors	factor	NOUN
ajfa-12152	96	16	.	.	PUNCT
ajfa-12152	97	1	political	political	ADJ
ajfa-12152	97	2	risks	risk	NOUN
ajfa-12152	97	3	rating	rating	NOUN
ajfa-12152	97	4	range	range	NOUN
ajfa-12152	97	5	from	from	ADP
ajfa-12152	97	6	a	a	DET
ajfa-12152	97	7	high	high	NOUN
ajfa-12152	97	8	of	of	ADP
ajfa-12152	97	9	100	100	NUM
ajfa-12152	97	10	(	(	PUNCT
ajfa-12152	97	11	least	least	ADJ
ajfa-12152	97	12	risk	risk	NOUN
ajfa-12152	97	13	)	)	PUNCT
ajfa-12152	97	14	to	to	ADP
ajfa-12152	97	15	a	a	DET
ajfa-12152	97	16	low	low	NOUN
ajfa-12152	97	17	of	of	ADP
ajfa-12152	97	18	0	0	NUM
ajfa-12152	97	19	(	(	PUNCT
ajfa-12152	97	20	highest	high	ADJ
ajfa-12152	97	21	risk	risk	NOUN
ajfa-12152	97	22	)	)	PUNCT
ajfa-12152	97	23	guide	guide	NOUN
ajfa-12152	97	24	(	(	PUNCT
ajfa-12152	97	25	icrg	icrg	ADJ
ajfa-12152	97	26	)	)	PUNCT
ajfa-12152	97	27	rate	rate	NOUN
ajfa-12152	97	28	for	for	ADP
ajfa-12152	97	29	each	each	DET
ajfa-12152	97	30	gcc	gcc	NOUN
ajfa-12152	97	31	countries	country	NOUN
ajfa-12152	97	32	.	.	PUNCT
ajfa-12152	98	1	err	err	NOUN
ajfa-12152	98	2	exchange	exchange	NOUN
ajfa-12152	98	3	rate	rate	NOUN
ajfa-12152	98	4	risk	risk	NOUN
ajfa-12152	98	5	,	,	PUNCT
ajfa-12152	98	6	measured	measure	VERB
ajfa-12152	98	7	by	by	ADP
ajfa-12152	98	8	using	use	VERB
ajfa-12152	98	9	the	the	DET
ajfa-12152	98	10	yearly	yearly	ADJ
ajfa-12152	98	11	percentage	percentage	NOUN
ajfa-12152	98	12	of	of	ADP
ajfa-12152	98	13	change	change	NOUN
ajfa-12152	98	14	of	of	ADP
ajfa-12152	98	15	nominal	nominal	ADJ
ajfa-12152	98	16	exchange	exchange	NOUN
ajfa-12152	98	17	rate	rate	NOUN
ajfa-12152	98	18	of	of	ADP
ajfa-12152	98	19	currencies	currency	NOUN
ajfa-12152	98	20	of	of	ADP
ajfa-12152	98	21	gcc	gcc	NOUN
ajfa-12152	98	22	countries	country	NOUN
ajfa-12152	98	23	to	to	ADP
ajfa-12152	98	24	the	the	DET
ajfa-12152	98	25	us	us	PROPN
ajfa-12152	98	26	dollar	dollar	NOUN
ajfa-12152	98	27	.	.	PUNCT
ajfa-12152	99	1	asian	asian	ADJ
ajfa-12152	99	2	journal	journal	PROPN
ajfa-12152	99	3	of	of	ADP
ajfa-12152	99	4	finance	finance	PROPN
ajfa-12152	99	5	&	&	CCONJ
ajfa-12152	99	6	accounting	accounting	PROPN
ajfa-12152	99	7	issn	issn	PROPN
ajfa-12152	99	8	1946	1946	NUM
ajfa-12152	99	9	-	-	PUNCT
ajfa-12152	99	10	052x	052x	PROPN
ajfa-12152	99	11	2017	2017	NUM
ajfa-12152	99	12	,	,	PUNCT
ajfa-12152	99	13	vol	vol	NOUN
ajfa-12152	99	14	.	.	NOUN
ajfa-12152	99	15	9	9	NUM
ajfa-12152	99	16	,	,	PUNCT
ajfa-12152	99	17	no	no	NOUN
ajfa-12152	99	18	.	.	NOUN
ajfa-12152	99	19	2	2	NUM
ajfa-12152	99	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	99	21	198	198	NUM
ajfa-12152	99	22	ir	ir	NOUN
ajfa-12152	99	23	inflation	inflation	NOUN
ajfa-12152	99	24	risk	risk	NOUN
ajfa-12152	99	25	,	,	PUNCT
ajfa-12152	99	26	measured	measure	VERB
ajfa-12152	99	27	by	by	ADP
ajfa-12152	99	28	using	use	VERB
ajfa-12152	99	29	yearly	yearly	ADJ
ajfa-12152	99	30	percentage	percentage	NOUN
ajfa-12152	99	31	of	of	ADP
ajfa-12152	99	32	change	change	NOUN
ajfa-12152	99	33	in	in	ADP
ajfa-12152	99	34	the	the	DET
ajfa-12152	99	35	consumer	consumer	NOUN
ajfa-12152	99	36	price	price	NOUN
ajfa-12152	99	37	index	index	NOUN
ajfa-12152	99	38	(	(	PUNCT
ajfa-12152	99	39	cpi	cpi	NOUN
ajfa-12152	99	40	)	)	PUNCT
ajfa-12152	99	41	per	per	ADP
ajfa-12152	99	42	each	each	DET
ajfa-12152	99	43	gcc	gcc	NOUN
ajfa-12152	99	44	countries	country	NOUN
ajfa-12152	99	45	.	.	PUNCT
ajfa-12152	100	1	gdp	gdp	NOUN
ajfa-12152	100	2	economic	economic	ADJ
ajfa-12152	100	3	growth	growth	NOUN
ajfa-12152	100	4	,	,	PUNCT
ajfa-12152	100	5	measured	measure	VERB
ajfa-12152	100	6	by	by	ADP
ajfa-12152	100	7	using	use	VERB
ajfa-12152	100	8	yearly	yearly	ADJ
ajfa-12152	100	9	gross	gross	ADJ
ajfa-12152	100	10	domestic	domestic	ADJ
ajfa-12152	100	11	product	product	NOUN
ajfa-12152	100	12	(	(	PUNCT
ajfa-12152	100	13	gdp	gdp	NOUN
ajfa-12152	100	14	)	)	PUNCT
ajfa-12152	100	15	growth	growth	NOUN
ajfa-12152	100	16	rate	rate	NOUN
ajfa-12152	100	17	of	of	ADP
ajfa-12152	100	18	each	each	DET
ajfa-12152	100	19	gcc	gcc	NOUN
ajfa-12152	100	20	countries	country	NOUN
ajfa-12152	100	21	.	.	PUNCT
ajfa-12152	101	1	4	4	X
ajfa-12152	101	2	.	.	NOUN
ajfa-12152	101	3	results	result	NOUN
ajfa-12152	101	4	and	and	CCONJ
ajfa-12152	101	5	discussion	discussion	NOUN
ajfa-12152	101	6	4.1	4.1	NUM
ajfa-12152	101	7	descriptive	descriptive	ADJ
ajfa-12152	101	8	statistics	statistic	NOUN
ajfa-12152	101	9	a	a	DET
ajfa-12152	101	10	summary	summary	NOUN
ajfa-12152	101	11	of	of	ADP
ajfa-12152	101	12	descriptive	descriptive	ADJ
ajfa-12152	101	13	statistics	statistic	NOUN
ajfa-12152	101	14	of	of	ADP
ajfa-12152	101	15	foreign	foreign	ADJ
ajfa-12152	101	16	ownership	ownership	NOUN
ajfa-12152	101	17	in	in	ADP
ajfa-12152	101	18	gcc	gcc	NOUN
ajfa-12152	101	19	countries	country	NOUN
ajfa-12152	101	20	is	be	AUX
ajfa-12152	101	21	presented	present	VERB
ajfa-12152	101	22	in	in	ADP
ajfa-12152	101	23	table	table	NOUN
ajfa-12152	101	24	2	2	NUM
ajfa-12152	101	25	.	.	PUNCT
ajfa-12152	102	1	the	the	DET
ajfa-12152	102	2	descriptive	descriptive	ADJ
ajfa-12152	102	3	statistics	statistic	NOUN
ajfa-12152	102	4	of	of	ADP
ajfa-12152	102	5	foreign	foreign	ADJ
ajfa-12152	102	6	ownership	ownership	NOUN
ajfa-12152	102	7	model	model	NOUN
ajfa-12152	102	8	involves	involve	VERB
ajfa-12152	102	9	all	all	DET
ajfa-12152	102	10	the	the	DET
ajfa-12152	102	11	main	main	ADJ
ajfa-12152	102	12	independent	independent	ADJ
ajfa-12152	102	13	variables	variable	NOUN
ajfa-12152	102	14	.	.	PUNCT
ajfa-12152	103	1	the	the	DET
ajfa-12152	103	2	results	result	NOUN
ajfa-12152	103	3	of	of	ADP
ajfa-12152	103	4	the	the	DET
ajfa-12152	103	5	foreign	foreign	ADJ
ajfa-12152	103	6	ownership	ownership	NOUN
ajfa-12152	103	7	during	during	ADP
ajfa-12152	103	8	the	the	DET
ajfa-12152	103	9	study	study	NOUN
ajfa-12152	103	10	period	period	NOUN
ajfa-12152	103	11	.	.	PUNCT
ajfa-12152	104	1	table	table	NOUN
ajfa-12152	104	2	2	2	NUM
ajfa-12152	104	3	indicates	indicate	VERB
ajfa-12152	104	4	that	that	SCONJ
ajfa-12152	104	5	the	the	DET
ajfa-12152	104	6	mean	mean	ADJ
ajfa-12152	104	7	proportion	proportion	NOUN
ajfa-12152	104	8	of	of	ADP
ajfa-12152	104	9	shares	share	NOUN
ajfa-12152	104	10	held	hold	VERB
ajfa-12152	104	11	by	by	ADP
ajfa-12152	104	12	the	the	DET
ajfa-12152	104	13	foreign	foreign	ADJ
ajfa-12152	104	14	investors	investor	NOUN
ajfa-12152	104	15	is	be	AUX
ajfa-12152	104	16	0.11	0.11	NUM
ajfa-12152	104	17	percent	percent	NOUN
ajfa-12152	104	18	with	with	ADP
ajfa-12152	104	19	a	a	DET
ajfa-12152	104	20	minimum	minimum	ADJ
ajfa-12152	104	21	holding	holding	NOUN
ajfa-12152	104	22	of	of	ADP
ajfa-12152	104	23	zero	zero	NUM
ajfa-12152	104	24	and	and	CCONJ
ajfa-12152	104	25	a	a	DET
ajfa-12152	104	26	maximum	maximum	ADJ
ajfa-12152	104	27	holding	holding	NOUN
ajfa-12152	104	28	of	of	ADP
ajfa-12152	104	29	0.59	0.59	NUM
ajfa-12152	104	30	percent.the	percent.the	DET
ajfa-12152	104	31	zero	zero	NUM
ajfa-12152	104	32	minimum	minimum	NOUN
ajfa-12152	104	33	value	value	NOUN
ajfa-12152	104	34	for	for	ADP
ajfa-12152	104	35	the	the	DET
ajfa-12152	104	36	foreign	foreign	ADJ
ajfa-12152	104	37	ownership	ownership	NOUN
ajfa-12152	104	38	indicates	indicate	VERB
ajfa-12152	104	39	that	that	SCONJ
ajfa-12152	104	40	there	there	PRON
ajfa-12152	104	41	are	be	VERB
ajfa-12152	104	42	companies	company	NOUN
ajfa-12152	104	43	that	that	PRON
ajfa-12152	104	44	did	do	AUX
ajfa-12152	104	45	not	not	PART
ajfa-12152	104	46	have	have	VERB
ajfa-12152	104	47	shares	share	NOUN
ajfa-12152	104	48	held	hold	VERB
ajfa-12152	104	49	by	by	ADP
ajfa-12152	104	50	foreign	foreign	ADJ
ajfa-12152	104	51	investors	investor	NOUN
ajfa-12152	104	52	in	in	ADP
ajfa-12152	104	53	2012	2012	NUM
ajfa-12152	104	54	,	,	PUNCT
ajfa-12152	104	55	while	while	SCONJ
ajfa-12152	104	56	in	in	ADP
ajfa-12152	104	57	2013	2013	NUM
ajfa-12152	104	58	,	,	PUNCT
ajfa-12152	104	59	2014	2014	NUM
ajfa-12152	104	60	and	and	CCONJ
ajfa-12152	104	61	2015	2015	NUM
ajfa-12152	104	62	,	,	PUNCT
ajfa-12152	104	63	they	they	PRON
ajfa-12152	104	64	had	have	VERB
ajfa-12152	104	65	shares	share	NOUN
ajfa-12152	104	66	owned	own	VERB
ajfa-12152	104	67	by	by	ADP
ajfa-12152	104	68	foreign	foreign	ADJ
ajfa-12152	104	69	investors	investor	NOUN
ajfa-12152	104	70	.	.	PUNCT
ajfa-12152	105	1	table	table	NOUN
ajfa-12152	105	2	2	2	NUM
ajfa-12152	105	3	.	.	PUNCT
ajfa-12152	105	4	descriptive	descriptive	ADJ
ajfa-12152	105	5	statistics	statistic	NOUN
ajfa-12152	105	6	for	for	ADP
ajfa-12152	105	7	continuous	continuous	ADJ
ajfa-12152	105	8	variables	variable	NOUN
ajfa-12152	105	9	variables	variable	VERB
ajfa-12152	105	10	observations	observation	NOUN
ajfa-12152	105	11	mean	mean	VERB
ajfa-12152	105	12	std	std	X
ajfa-12152	105	13	.	.	PROPN
ajfa-12152	105	14	dev	dev	PROPN
ajfa-12152	105	15	.	.	PUNCT
ajfa-12152	106	1	min	min	PROPN
ajfa-12152	106	2	max	max	PROPN
ajfa-12152	106	3	foreownership	foreownership	PROPN
ajfa-12152	106	4	572	572	NUM
ajfa-12152	106	5	0.11	0.11	NUM
ajfa-12152	106	6	0.14	0.14	NUM
ajfa-12152	106	7	0	0	NUM
ajfa-12152	106	8	0.59	0.59	NUM
ajfa-12152	106	9	bdscore	bdscore	NOUN
ajfa-12152	106	10	572	572	NUM
ajfa-12152	106	11	1.76	1.76	NUM
ajfa-12152	106	12	1.23	1.23	NUM
ajfa-12152	106	13	0	0	NUM
ajfa-12152	106	14	4	4	NUM
ajfa-12152	106	15	acscore	acscore	VERB
ajfa-12152	106	16	572	572	NUM
ajfa-12152	106	17	1.58	1.58	NUM
ajfa-12152	106	18	1.23	1.23	NUM
ajfa-12152	106	19	0	0	NUM
ajfa-12152	106	20	4	4	NUM
ajfa-12152	106	21	logfirmsize	logfirmsize	VERB
ajfa-12152	106	22	572	572	NUM
ajfa-12152	106	23	12.83	12.83	NUM
ajfa-12152	106	24	2.76	2.76	NUM
ajfa-12152	106	25	6.95	6.95	NUM
ajfa-12152	106	26	18.40	18.40	NUM
ajfa-12152	106	27	lev	lev	NOUN
ajfa-12152	106	28	572	572	NUM
ajfa-12152	106	29	23.39	23.39	NUM
ajfa-12152	106	30	20.49	20.49	NUM
ajfa-12152	106	31	0	0	NUM
ajfa-12152	106	32	86.9	86.9	NUM
ajfa-12152	106	33	pr	pr	VERB
ajfa-12152	106	34	572	572	NUM
ajfa-12152	106	35	81.94	81.94	NUM
ajfa-12152	106	36	4.30	4.30	NUM
ajfa-12152	106	37	72	72	NUM
ajfa-12152	106	38	89	89	NUM
ajfa-12152	106	39	err	err	NOUN
ajfa-12152	106	40	572	572	NUM
ajfa-12152	106	41	0.0000186	0.0000186	NUM
ajfa-12152	106	42	0.0000793	0.0000793	NUM
ajfa-12152	106	43	-0.0001453	-0.0001453	NOUN
ajfa-12152	106	44	0.0002085	0.0002085	NUM
ajfa-12152	106	45	ir	ir	PROPN
ajfa-12152	106	46	572	572	NUM
ajfa-12152	106	47	-13.91	-13.91	NUM
ajfa-12152	106	48	56.02	56.02	NUM
ajfa-12152	106	49	-168.65	-168.65	PROPN
ajfa-12152	106	50	114.38	114.38	NUM
ajfa-12152	106	51	gdp	gdp	NOUN
ajfa-12152	106	52	572	572	NUM
ajfa-12152	106	53	4.62	4.62	NUM
ajfa-12152	106	54	1.89	1.89	NUM
ajfa-12152	106	55	2.54	2.54	NUM
ajfa-12152	106	56	9.33	9.33	NUM
ajfa-12152	106	57	table	table	NOUN
ajfa-12152	106	58	2summarises	2summarises	NUM
ajfa-12152	106	59	the	the	DET
ajfa-12152	106	60	effectiveness	effectiveness	NOUN
ajfa-12152	106	61	of	of	ADP
ajfa-12152	106	62	the	the	DET
ajfa-12152	106	63	board	board	NOUN
ajfa-12152	106	64	(	(	PUNCT
ajfa-12152	106	65	board	board	NOUN
ajfa-12152	106	66	score	score	NOUN
ajfa-12152	106	67	)	)	PUNCT
ajfa-12152	106	68	with	with	ADP
ajfa-12152	106	69	an	an	DET
ajfa-12152	106	70	average	average	NOUN
ajfa-12152	106	71	of	of	ADP
ajfa-12152	106	72	1.76	1.76	NUM
ajfa-12152	106	73	with	with	ADP
ajfa-12152	106	74	a	a	DET
ajfa-12152	106	75	minimum	minimum	ADJ
ajfa-12152	106	76	score	score	NOUN
ajfa-12152	106	77	of	of	ADP
ajfa-12152	106	78	0	0	NUM
ajfa-12152	106	79	and	and	CCONJ
ajfa-12152	106	80	maximum	maximum	ADJ
ajfa-12152	106	81	score	score	NOUN
ajfa-12152	106	82	of	of	ADP
ajfa-12152	106	83	4	4	NUM
ajfa-12152	106	84	,	,	PUNCT
ajfa-12152	106	85	which	which	PRON
ajfa-12152	106	86	indicates	indicate	VERB
ajfa-12152	106	87	that	that	SCONJ
ajfa-12152	106	88	some	some	DET
ajfa-12152	106	89	boardsare	boardsare	NOUN
ajfa-12152	106	90	more	more	ADV
ajfa-12152	106	91	effective	effective	ADJ
ajfa-12152	106	92	than	than	ADP
ajfa-12152	106	93	others	other	NOUN
ajfa-12152	106	94	.	.	PUNCT
ajfa-12152	107	1	table	table	NOUN
ajfa-12152	107	2	2	2	NUM
ajfa-12152	107	3	also	also	ADV
ajfa-12152	107	4	shows	show	VERB
ajfa-12152	107	5	that	that	SCONJ
ajfa-12152	107	6	the	the	DET
ajfa-12152	107	7	average	average	ADJ
ajfa-12152	107	8	score	score	NOUN
ajfa-12152	107	9	for	for	ADP
ajfa-12152	107	10	the	the	DET
ajfa-12152	107	11	effectiveness	effectiveness	NOUN
ajfa-12152	107	12	of	of	ADP
ajfa-12152	107	13	the	the	DET
ajfa-12152	107	14	audit	audit	NOUN
ajfa-12152	107	15	committee	committee	NOUN
ajfa-12152	107	16	is	be	AUX
ajfa-12152	107	17	1.58	1.58	NUM
ajfa-12152	107	18	with	with	ADP
ajfa-12152	107	19	a	a	DET
ajfa-12152	107	20	minimum	minimum	ADJ
ajfa-12152	107	21	score	score	NOUN
ajfa-12152	107	22	of	of	ADP
ajfa-12152	107	23	0	0	NUM
ajfa-12152	107	24	and	and	CCONJ
ajfa-12152	107	25	maximum	maximum	ADJ
ajfa-12152	107	26	score	score	NOUN
ajfa-12152	107	27	of	of	ADP
ajfa-12152	107	28	4	4	NUM
ajfa-12152	107	29	,	,	PUNCT
ajfa-12152	107	30	which	which	PRON
ajfa-12152	107	31	indicates	indicate	VERB
ajfa-12152	107	32	that	that	SCONJ
ajfa-12152	107	33	the	the	DET
ajfa-12152	107	34	audit	audit	NOUN
ajfa-12152	107	35	committee	committee	NOUN
ajfa-12152	107	36	score	score	NOUN
ajfa-12152	107	37	is	be	AUX
ajfa-12152	107	38	more	more	ADV
ajfa-12152	107	39	effective	effective	ADJ
ajfa-12152	107	40	some	some	DET
ajfa-12152	107	41	companies	company	NOUN
ajfa-12152	107	42	than	than	ADP
ajfa-12152	107	43	others	other	NOUN
ajfa-12152	107	44	.	.	PUNCT
ajfa-12152	108	1	4.2	4.2	NUM
ajfa-12152	108	2	.	.	PUNCT
ajfa-12152	109	1	correlations	correlation	NOUN
ajfa-12152	109	2	matrix	matrix	NOUN
ajfa-12152	109	3	and	and	CCONJ
ajfa-12152	109	4	multicollinearity	multicollinearity	NOUN
ajfa-12152	109	5	in	in	ADP
ajfa-12152	109	6	table	table	NOUN
ajfa-12152	109	7	3	3	NUM
ajfa-12152	109	8	,	,	PUNCT
ajfa-12152	109	9	the	the	DET
ajfa-12152	109	10	pearson	pearson	NOUN
ajfa-12152	109	11	correlation	correlation	NOUN
ajfa-12152	109	12	results	result	NOUN
ajfa-12152	109	13	reveal	reveal	VERB
ajfa-12152	109	14	several	several	ADJ
ajfa-12152	109	15	significant	significant	ADJ
ajfa-12152	109	16	relationships	relationship	NOUN
ajfa-12152	109	17	between	between	ADP
ajfa-12152	109	18	independent	independent	ADJ
ajfa-12152	109	19	and	and	CCONJ
ajfa-12152	109	20	control	control	NOUN
ajfa-12152	109	21	variables	variable	NOUN
ajfa-12152	109	22	,	,	PUNCT
ajfa-12152	109	23	results	result	NOUN
ajfa-12152	109	24	in	in	ADP
ajfa-12152	109	25	table	table	NOUN
ajfa-12152	110	1	3	3	NUM
ajfa-12152	110	2	show	show	VERB
ajfa-12152	110	3	low	low	ADJ
ajfa-12152	110	4	coefficient	coefficient	NOUN
ajfa-12152	110	5	correlation	correlation	NOUN
ajfa-12152	110	6	,	,	PUNCT
ajfa-12152	110	7	where	where	SCONJ
ajfa-12152	110	8	all	all	DET
ajfa-12152	110	9	values	value	NOUN
ajfa-12152	110	10	of	of	ADP
ajfa-12152	110	11	correlation	correlation	NOUN
ajfa-12152	110	12	are	be	AUX
ajfa-12152	110	13	below	below	ADP
ajfa-12152	110	14	than	than	ADP
ajfa-12152	110	15	0.70.tabachnick	0.70.tabachnick	NOUN
ajfa-12152	110	16	and	and	CCONJ
ajfa-12152	110	17	fidell	fidell	NOUN
ajfa-12152	110	18	(	(	PUNCT
ajfa-12152	110	19	1983	1983	NUM
ajfa-12152	110	20	)	)	PUNCT
ajfa-12152	110	21	emphasis	emphasis	NOUN
ajfa-12152	110	22	the	the	DET
ajfa-12152	110	23	asian	asian	ADJ
ajfa-12152	110	24	journal	journal	NOUN
ajfa-12152	110	25	of	of	ADP
ajfa-12152	110	26	finance	finance	PROPN
ajfa-12152	110	27	&	&	CCONJ
ajfa-12152	110	28	accounting	accounting	PROPN
ajfa-12152	110	29	issn	issn	PROPN
ajfa-12152	110	30	1946	1946	NUM
ajfa-12152	110	31	-	-	PUNCT
ajfa-12152	110	32	052x	052x	PROPN
ajfa-12152	110	33	2017	2017	NUM
ajfa-12152	110	34	,	,	PUNCT
ajfa-12152	110	35	vol	vol	NOUN
ajfa-12152	110	36	.	.	NOUN
ajfa-12152	111	1	9	9	NUM
ajfa-12152	111	2	,	,	PUNCT
ajfa-12152	111	3	no	no	NOUN
ajfa-12152	111	4	.	.	NOUN
ajfa-12152	111	5	2	2	NUM
ajfa-12152	111	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	111	7	199	199	NUM
ajfa-12152	111	8	existence	existence	NOUN
ajfa-12152	111	9	of	of	ADP
ajfa-12152	111	10	multicollinearity	multicollinearity	NOUN
ajfa-12152	111	11	problem	problem	NOUN
ajfa-12152	111	12	if	if	SCONJ
ajfa-12152	111	13	the	the	DET
ajfa-12152	111	14	correlation	correlation	NOUN
ajfa-12152	111	15	between	between	ADP
ajfa-12152	111	16	variables	variable	NOUN
ajfa-12152	111	17	is	be	AUX
ajfa-12152	111	18	more	more	ADJ
ajfa-12152	111	19	than	than	ADP
ajfa-12152	111	20	0.9	0.9	NUM
ajfa-12152	111	21	percent	percent	NOUN
ajfa-12152	111	22	.	.	PUNCT
ajfa-12152	112	1	since	since	SCONJ
ajfa-12152	112	2	the	the	DET
ajfa-12152	112	3	highest	high	ADJ
ajfa-12152	112	4	values	value	NOUN
ajfa-12152	112	5	are	be	AUX
ajfa-12152	112	6	less	less	ADJ
ajfa-12152	112	7	than	than	ADP
ajfa-12152	112	8	0.9	0.9	NUM
ajfa-12152	112	9	percent	percent	NOUN
ajfa-12152	112	10	,	,	PUNCT
ajfa-12152	112	11	indicating	indicate	VERB
ajfa-12152	112	12	un	un	NOUN
ajfa-12152	112	13	-	-	NOUN
ajfa-12152	112	14	existence	existence	NOUN
ajfa-12152	112	15	of	of	ADP
ajfa-12152	112	16	multicollinearity	multicollinearity	NOUN
ajfa-12152	112	17	.	.	PUNCT
ajfa-12152	113	1	table	table	NOUN
ajfa-12152	113	2	3	3	NUM
ajfa-12152	113	3	.	.	PUNCT
ajfa-12152	114	1	correlations	correlation	NOUN
ajfa-12152	114	2	matrix	matrix	NOUN
ajfa-12152	114	3	of	of	ADP
ajfa-12152	114	4	study	study	NOUN
ajfa-12152	114	5	variables	variable	VERB
ajfa-12152	114	6	1	1	NUM
ajfa-12152	114	7	2	2	NUM
ajfa-12152	114	8	3	3	NUM
ajfa-12152	114	9	4	4	NUM
ajfa-12152	114	10	5	5	NUM
ajfa-12152	114	11	6	6	NUM
ajfa-12152	114	12	7	7	NUM
ajfa-12152	114	13	8	8	NUM
ajfa-12152	114	14	9	9	NUM
ajfa-12152	114	15	1	1	NUM
ajfa-12152	114	16	foreshare	foreshare	VERB
ajfa-12152	114	17	1	1	NUM
ajfa-12152	114	18	2	2	NUM
ajfa-12152	114	19	bdscore	bdscore	NOUN
ajfa-12152	114	20	.590	.590	NOUN
ajfa-12152	114	21	*	*	PROPN
ajfa-12152	114	22	*	*	SYM
ajfa-12152	114	23	1	1	NUM
ajfa-12152	114	24	3	3	NUM
ajfa-12152	114	25	acscore	acscore	NOUN
ajfa-12152	114	26	.520	.520	NOUN
ajfa-12152	114	27	*	*	NOUN
ajfa-12152	114	28	*	*	NOUN
ajfa-12152	114	29	.653	.653	NUM
ajfa-12152	114	30	*	*	PUNCT
ajfa-12152	114	31	*	*	NOUN
ajfa-12152	114	32	1	1	NUM
ajfa-12152	114	33	4	4	NUM
ajfa-12152	114	34	logfirmsize	logfirmsize	VERB
ajfa-12152	114	35	-0.01	-0.01	NUM
ajfa-12152	114	36	.246	.246	NUM
ajfa-12152	114	37	*	*	NOUN
ajfa-12152	114	38	*	*	NOUN
ajfa-12152	114	39	.154	.154	NUM
ajfa-12152	114	40	*	*	PUNCT
ajfa-12152	114	41	*	*	SYM
ajfa-12152	114	42	1	1	NUM
ajfa-12152	114	43	5	5	NUM
ajfa-12152	114	44	lev	lev	NOUN
ajfa-12152	114	45	.175	.175	NUM
ajfa-12152	114	46	*	*	PROPN
ajfa-12152	114	47	*	*	PUNCT
ajfa-12152	114	48	.233	.233	NUM
ajfa-12152	114	49	*	*	PUNCT
ajfa-12152	114	50	*	*	PUNCT
ajfa-12152	114	51	.204	.204	NUM
ajfa-12152	114	52	*	*	PUNCT
ajfa-12152	114	53	*	*	NOUN
ajfa-12152	114	54	.161	.161	NOUN
ajfa-12152	114	55	*	*	PUNCT
ajfa-12152	115	1	*	*	SYM
ajfa-12152	115	2	1	1	NUM
ajfa-12152	115	3	6	6	NUM
ajfa-12152	115	4	pr	pr	NOUN
ajfa-12152	115	5	.217	.217	NUM
ajfa-12152	115	6	*	*	PUNCT
ajfa-12152	115	7	*	*	PUNCT
ajfa-12152	115	8	.192	.192	NUM
ajfa-12152	115	9	*	*	NOUN
ajfa-12152	115	10	*	*	NOUN
ajfa-12152	115	11	.164	.164	NUM
ajfa-12152	115	12	*	*	PUNCT
ajfa-12152	115	13	*	*	PUNCT
ajfa-12152	115	14	-.100	-.100	INTJ
ajfa-12152	115	15	*	*	X
ajfa-12152	115	16	.164	.164	NUM
ajfa-12152	115	17	*	*	PUNCT
ajfa-12152	115	18	*	*	SYM
ajfa-12152	115	19	1	1	NUM
ajfa-12152	115	20	7	7	NUM
ajfa-12152	115	21	err	err	NOUN
ajfa-12152	115	22	-0.06	-0.06	NUM
ajfa-12152	115	23	-0.01	-0.01	NUM
ajfa-12152	115	24	0.017	0.017	NUM
ajfa-12152	115	25	.125	.125	NUM
ajfa-12152	115	26	*	*	PUNCT
ajfa-12152	115	27	*	*	PUNCT
ajfa-12152	115	28	-0.044	-0.044	PROPN
ajfa-12152	116	1	-.271	-.271	NOUN
ajfa-12152	116	2	*	*	PUNCT
ajfa-12152	116	3	*	*	PROPN
ajfa-12152	116	4	1	1	NUM
ajfa-12152	116	5	8	8	NUM
ajfa-12152	116	6	ir	ir	PROPN
ajfa-12152	116	7	-.107	-.107	PROPN
ajfa-12152	116	8	*	*	PROPN
ajfa-12152	116	9	0.015	0.015	NUM
ajfa-12152	116	10	-0.034	-0.034	NOUN
ajfa-12152	116	11	.347	.347	NUM
ajfa-12152	116	12	*	*	PUNCT
ajfa-12152	116	13	*	*	PUNCT
ajfa-12152	116	14	-0.001	-0.001	NOUN
ajfa-12152	116	15	0.009	0.009	NUM
ajfa-12152	116	16	0.025	0.025	NUM
ajfa-12152	116	17	1	1	NUM
ajfa-12152	116	18	9	9	NUM
ajfa-12152	116	19	gdp	gdp	NOUN
ajfa-12152	116	20	.091	.091	NUM
ajfa-12152	116	21	*	*	PROPN
ajfa-12152	116	22	-0.03	-0.03	NUM
ajfa-12152	116	23	0.03	0.03	NUM
ajfa-12152	116	24	-.285	-.285	PROPN
ajfa-12152	116	25	*	*	PUNCT
ajfa-12152	116	26	*	*	PROPN
ajfa-12152	116	27	0.056	0.056	NUM
ajfa-12152	116	28	.216	.216	NUM
ajfa-12152	116	29	*	*	PUNCT
ajfa-12152	116	30	*	*	PUNCT
ajfa-12152	116	31	-.529	-.529	ADJ
ajfa-12152	116	32	*	*	PUNCT
ajfa-12152	116	33	*	*	PUNCT
ajfa-12152	116	34	-.204	-.204	PUNCT
ajfa-12152	116	35	*	*	PUNCT
ajfa-12152	116	36	*	*	PROPN
ajfa-12152	116	37	1	1	NUM
ajfa-12152	116	38	*	*	PUNCT
ajfa-12152	116	39	*	*	NOUN
ajfa-12152	116	40	.	.	PUNCT
ajfa-12152	117	1	correlation	correlation	NOUN
ajfa-12152	117	2	is	be	AUX
ajfa-12152	117	3	significant	significant	ADJ
ajfa-12152	117	4	at	at	ADP
ajfa-12152	117	5	the	the	DET
ajfa-12152	117	6	0.01	0.01	NUM
ajfa-12152	117	7	level	level	NOUN
ajfa-12152	117	8	(	(	PUNCT
ajfa-12152	117	9	2	2	NUM
ajfa-12152	117	10	-	-	PUNCT
ajfa-12152	117	11	tailed	tailed	ADJ
ajfa-12152	117	12	)	)	PUNCT
ajfa-12152	117	13	.	.	PUNCT
ajfa-12152	118	1	*	*	PUNCT
ajfa-12152	118	2	.	.	PUNCT
ajfa-12152	119	1	correlation	correlation	NOUN
ajfa-12152	119	2	is	be	AUX
ajfa-12152	119	3	significant	significant	ADJ
ajfa-12152	119	4	at	at	ADP
ajfa-12152	119	5	the	the	DET
ajfa-12152	119	6	0.05	0.05	NUM
ajfa-12152	119	7	level	level	NOUN
ajfa-12152	119	8	(	(	PUNCT
ajfa-12152	119	9	2	2	NUM
ajfa-12152	119	10	-	-	PUNCT
ajfa-12152	119	11	tailed	tailed	ADJ
ajfa-12152	119	12	)	)	PUNCT
ajfa-12152	119	13	.	.	PUNCT
ajfa-12152	120	1	myers	myers	PROPN
ajfa-12152	120	2	(	(	PUNCT
ajfa-12152	120	3	1990	1990	NUM
ajfa-12152	120	4	)	)	PUNCT
ajfa-12152	120	5	suggested	suggest	VERB
ajfa-12152	120	6	that	that	SCONJ
ajfa-12152	120	7	even	even	ADV
ajfa-12152	120	8	when	when	SCONJ
ajfa-12152	120	9	the	the	DET
ajfa-12152	120	10	correlations	correlation	NOUN
ajfa-12152	120	11	between	between	ADP
ajfa-12152	120	12	the	the	DET
ajfa-12152	120	13	independent	independent	ADJ
ajfa-12152	120	14	variables	variable	NOUN
ajfa-12152	120	15	are	be	AUX
ajfa-12152	120	16	not	not	PART
ajfa-12152	120	17	very	very	ADV
ajfa-12152	120	18	high	high	ADJ
ajfa-12152	120	19	,	,	PUNCT
ajfa-12152	120	20	some	some	DET
ajfa-12152	120	21	degree	degree	NOUN
ajfa-12152	120	22	of	of	ADP
ajfa-12152	120	23	multicollinearity	multicollinearity	NOUN
ajfa-12152	120	24	can	can	AUX
ajfa-12152	120	25	still	still	ADV
ajfa-12152	120	26	exist	exist	VERB
ajfa-12152	120	27	.	.	PUNCT
ajfa-12152	121	1	this	this	DET
ajfa-12152	121	2	study	study	NOUN
ajfa-12152	121	3	examines	examine	VERB
ajfa-12152	121	4	the	the	DET
ajfa-12152	121	5	extent	extent	NOUN
ajfa-12152	121	6	to	to	PART
ajfa-12152	121	7	which	which	PRON
ajfa-12152	121	8	multicollinearity	multicollinearity	NOUN
ajfa-12152	121	9	presents	present	VERB
ajfa-12152	121	10	a	a	DET
ajfa-12152	121	11	problem	problem	NOUN
ajfa-12152	121	12	in	in	ADP
ajfa-12152	121	13	the	the	DET
ajfa-12152	121	14	estimation	estimation	NOUN
ajfa-12152	121	15	of	of	ADP
ajfa-12152	121	16	the	the	DET
ajfa-12152	121	17	relationship	relationship	NOUN
ajfa-12152	121	18	between	between	ADP
ajfa-12152	121	19	our	our	PRON
ajfa-12152	121	20	dependent	dependent	ADJ
ajfa-12152	121	21	and	and	CCONJ
ajfa-12152	121	22	independent	independent	ADJ
ajfa-12152	121	23	variables	variable	NOUN
ajfa-12152	121	24	by	by	ADP
ajfa-12152	121	25	computing	compute	VERB
ajfa-12152	121	26	the	the	DET
ajfa-12152	121	27	variance	variance	NOUN
ajfa-12152	121	28	inflation	inflation	NOUN
ajfa-12152	121	29	factor	factor	NOUN
ajfa-12152	121	30	(	(	PUNCT
ajfa-12152	121	31	vif	vif	PROPN
ajfa-12152	121	32	)	)	PUNCT
ajfa-12152	121	33	for	for	ADP
ajfa-12152	121	34	each	each	DET
ajfa-12152	121	35	independent	independent	ADJ
ajfa-12152	121	36	variable	variable	NOUN
ajfa-12152	121	37	.	.	PUNCT
ajfa-12152	122	1	the	the	DET
ajfa-12152	122	2	vifs	vif	NOUN
ajfa-12152	122	3	should	should	AUX
ajfa-12152	122	4	not	not	PART
ajfa-12152	122	5	exceed	exceed	VERB
ajfa-12152	122	6	the	the	DET
ajfa-12152	122	7	critical	critical	ADJ
ajfa-12152	122	8	value	value	NOUN
ajfa-12152	122	9	of	of	ADP
ajfa-12152	122	10	10	10	NUM
ajfa-12152	122	11	figure	figure	NOUN
ajfa-12152	122	12	level	level	NOUN
ajfa-12152	122	13	(	(	PUNCT
ajfa-12152	122	14	myers	myer	NOUN
ajfa-12152	122	15	,	,	PUNCT
ajfa-12152	122	16	1990	1990	NUM
ajfa-12152	122	17	)	)	PUNCT
ajfa-12152	122	18	.	.	PUNCT
ajfa-12152	123	1	table	table	NOUN
ajfa-12152	123	2	4	4	NUM
ajfa-12152	123	3	shows	show	VERB
ajfa-12152	123	4	the	the	DET
ajfa-12152	123	5	mean	mean	ADJ
ajfa-12152	123	6	vifs	vif	NOUN
ajfa-12152	123	7	in	in	ADP
ajfa-12152	123	8	our	our	PRON
ajfa-12152	123	9	model	model	NOUN
ajfa-12152	123	10	do	do	AUX
ajfa-12152	123	11	not	not	PART
ajfa-12152	123	12	exceed	exceed	VERB
ajfa-12152	123	13	1.43	1.43	NUM
ajfa-12152	123	14	.	.	PUNCT
ajfa-12152	123	15	table	table	NOUN
ajfa-12152	123	16	4	4	NUM
ajfa-12152	123	17	.	.	PUNCT
ajfa-12152	123	18	standard	standard	ADJ
ajfa-12152	123	19	tests	test	NOUN
ajfa-12152	123	20	on	on	ADP
ajfa-12152	123	21	vif	vif	NOUN
ajfa-12152	123	22	results	result	NOUN
ajfa-12152	123	23	variables	variable	VERB
ajfa-12152	123	24	collinearity	collinearity	NOUN
ajfa-12152	123	25	statistics	statistic	NOUN
ajfa-12152	123	26	vif	vif	X
ajfa-12152	123	27	1	1	NUM
ajfa-12152	123	28	/	/	SYM
ajfa-12152	123	29	vif	vif	NOUN
ajfa-12152	123	30	bdscore	bdscore	VERB
ajfa-12152	123	31	1.87	1.87	NUM
ajfa-12152	123	32	0.534446	0.534446	NUM
ajfa-12152	123	33	acscore	acscore	NOUN
ajfa-12152	123	34	1.78	1.78	NUM
ajfa-12152	123	35	0.563239	0.563239	NUM
ajfa-12152	123	36	logfsize	logfsize	VERB
ajfa-12152	123	37	1.34	1.34	NUM
ajfa-12152	123	38	0.746162	0.746162	NUM
ajfa-12152	123	39	gdp	gdp	NOUN
ajfa-12152	123	40	1.55	1.55	NUM
ajfa-12152	123	41	0.646073	0.646073	NUM
ajfa-12152	123	42	err	err	NOUN
ajfa-12152	123	43	1.46	1.46	NUM
ajfa-12152	123	44	0.684420	0.684420	NUM
ajfa-12152	123	45	pr	pr	NOUN
ajfa-12152	123	46	1.18	1.18	NUM
ajfa-12152	123	47	0.850589	0.850589	NUM
ajfa-12152	124	1	ir	ir	PROPN
ajfa-12152	124	2	1.18	1.18	NUM
ajfa-12152	124	3	0.846486	0.846486	NUM
ajfa-12152	124	4	lev	lev	NOUN
ajfa-12152	125	1	1.11	1.11	NUM
ajfa-12152	125	2	0.904524	0.904524	NUM
ajfa-12152	125	3	mean	mean	VERB
ajfa-12152	125	4	vif	vif	PROPN
ajfa-12152	125	5	1.43	1.43	NUM
ajfa-12152	125	6	asian	asian	ADJ
ajfa-12152	125	7	journal	journal	NOUN
ajfa-12152	125	8	of	of	ADP
ajfa-12152	125	9	finance	finance	PROPN
ajfa-12152	125	10	&	&	CCONJ
ajfa-12152	125	11	accounting	accounting	PROPN
ajfa-12152	125	12	issn	issn	PROPN
ajfa-12152	125	13	1946	1946	NUM
ajfa-12152	125	14	-	-	PUNCT
ajfa-12152	125	15	052x	052x	PROPN
ajfa-12152	125	16	2017	2017	NUM
ajfa-12152	125	17	,	,	PUNCT
ajfa-12152	125	18	vol	vol	NOUN
ajfa-12152	125	19	.	.	NOUN
ajfa-12152	125	20	9	9	NUM
ajfa-12152	125	21	,	,	PUNCT
ajfa-12152	125	22	no	no	INTJ
ajfa-12152	125	23	.	.	NOUN
ajfa-12152	125	24	2	2	NUM
ajfa-12152	125	25	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	125	26	200	200	NUM
ajfa-12152	125	27	4.3	4.3	NUM
ajfa-12152	125	28	discussion	discussion	NOUN
ajfa-12152	125	29	of	of	ADP
ajfa-12152	125	30	results	result	NOUN
ajfa-12152	125	31	the	the	DET
ajfa-12152	125	32	analysis	analysis	NOUN
ajfa-12152	125	33	of	of	ADP
ajfa-12152	125	34	the	the	DET
ajfa-12152	125	35	fixed	fix	VERB
ajfa-12152	125	36	effect	effect	NOUN
ajfa-12152	125	37	model	model	NOUN
ajfa-12152	125	38	is	be	AUX
ajfa-12152	125	39	conducted	conduct	VERB
ajfa-12152	125	40	based	base	VERB
ajfa-12152	125	41	on	on	ADP
ajfa-12152	125	42	the	the	DET
ajfa-12152	125	43	hausman	hausman	PROPN
ajfa-12152	125	44	test	test	NOUN
ajfa-12152	125	45	statistics	statistic	NOUN
ajfa-12152	125	46	,	,	PUNCT
ajfa-12152	125	47	where	where	SCONJ
ajfa-12152	125	48	the	the	DET
ajfa-12152	125	49	probability	probability	NOUN
ajfa-12152	125	50	of	of	ADP
ajfa-12152	125	51	the	the	DET
ajfa-12152	125	52	test	test	NOUN
ajfa-12152	125	53	statistics	statistic	NOUN
ajfa-12152	125	54	(	(	PUNCT
ajfa-12152	125	55	0.066	0.066	NUM
ajfa-12152	125	56	)	)	PUNCT
ajfa-12152	125	57	is	be	AUX
ajfa-12152	125	58	statistically	statistically	ADV
ajfa-12152	125	59	significantat	significantat	ADJ
ajfa-12152	125	60	10	10	NUM
ajfa-12152	125	61	%	%	NOUN
ajfa-12152	125	62	level	level	NOUN
ajfa-12152	125	63	,	,	PUNCT
ajfa-12152	125	64	which	which	PRON
ajfa-12152	125	65	implies	imply	VERB
ajfa-12152	125	66	that	that	SCONJ
ajfa-12152	125	67	the	the	DET
ajfa-12152	125	68	fixed	fixed	ADJ
ajfa-12152	125	69	effect	effect	NOUN
ajfa-12152	125	70	model	model	NOUN
ajfa-12152	125	71	isan	isan	PROPN
ajfa-12152	125	72	appropriate	appropriate	ADJ
ajfa-12152	125	73	to	to	PART
ajfa-12152	125	74	conduct	conduct	VERB
ajfa-12152	125	75	the	the	DET
ajfa-12152	125	76	regression	regression	NOUN
ajfa-12152	125	77	analysis	analysis	NOUN
ajfa-12152	125	78	.	.	PUNCT
ajfa-12152	126	1	table	table	NOUN
ajfa-12152	126	2	5	5	NUM
ajfa-12152	126	3	shows	show	VERB
ajfa-12152	126	4	that	that	SCONJ
ajfa-12152	126	5	the	the	DET
ajfa-12152	126	6	foreign	foreign	ADJ
ajfa-12152	126	7	ownership	ownership	NOUN
ajfa-12152	126	8	(	(	PUNCT
ajfa-12152	126	9	dependent	dependent	ADJ
ajfa-12152	126	10	variable	variable	NOUN
ajfa-12152	126	11	)	)	PUNCT
ajfa-12152	126	12	of	of	ADP
ajfa-12152	126	13	the	the	DET
ajfa-12152	126	14	underlying	underlie	VERB
ajfa-12152	126	15	model	model	NOUN
ajfa-12152	126	16	is	be	AUX
ajfa-12152	126	17	fit	fit	ADJ
ajfa-12152	126	18	and	and	CCONJ
ajfa-12152	126	19	statically	statically	ADV
ajfa-12152	126	20	significant	significant	ADJ
ajfa-12152	126	21	at	at	ADP
ajfa-12152	126	22	the	the	DET
ajfa-12152	126	23	5	5	NUM
ajfa-12152	126	24	%	%	NOUN
ajfa-12152	126	25	level	level	NOUN
ajfa-12152	126	26	,	,	PUNCT
ajfa-12152	126	27	where	where	SCONJ
ajfa-12152	126	28	the	the	DET
ajfa-12152	126	29	calculated	calculated	ADJ
ajfa-12152	126	30	f	f	NOUN
ajfa-12152	126	31	-	-	PUNCT
ajfa-12152	126	32	value	value	NOUN
ajfa-12152	126	33	=	=	VERB
ajfa-12152	126	34	16.80	16.80	NUM
ajfa-12152	126	35	is	be	AUX
ajfa-12152	126	36	higher	high	ADJ
ajfa-12152	126	37	than	than	ADP
ajfa-12152	126	38	its	its	PRON
ajfa-12152	126	39	critical	critical	ADJ
ajfa-12152	126	40	value	value	NOUN
ajfa-12152	126	41	of	of	ADP
ajfa-12152	126	42	1.95.the	1.95.the	DET
ajfa-12152	126	43	adjusted	adjust	VERB
ajfa-12152	126	44	r2	r2	NOUN
ajfa-12152	126	45	indicates	indicate	VERB
ajfa-12152	126	46	that	that	SCONJ
ajfa-12152	126	47	the	the	DET
ajfa-12152	126	48	totalvariation	totalvariation	NOUN
ajfa-12152	126	49	of	of	ADP
ajfa-12152	126	50	the	the	DET
ajfa-12152	126	51	foreign	foreign	ADJ
ajfa-12152	126	52	ownership	ownership	NOUN
ajfa-12152	126	53	over	over	ADP
ajfa-12152	126	54	the	the	DET
ajfa-12152	126	55	study	study	NOUN
ajfa-12152	126	56	period	period	NOUN
ajfa-12152	126	57	is	be	AUX
ajfa-12152	126	58	explained	explain	VERB
ajfa-12152	126	59	within	within	ADP
ajfa-12152	126	60	its	its	PRON
ajfa-12152	126	61	explanatory	explanatory	ADJ
ajfa-12152	126	62	variables	variable	NOUN
ajfa-12152	126	63	by	by	ADP
ajfa-12152	126	64	about	about	ADV
ajfa-12152	126	65	41	41	NUM
ajfa-12152	126	66	%	%	NOUN
ajfa-12152	126	67	.	.	PUNCT
ajfa-12152	127	1	table	table	NOUN
ajfa-12152	127	2	5	5	NUM
ajfa-12152	127	3	.	.	PUNCT
ajfa-12152	128	1	results	result	NOUN
ajfa-12152	128	2	of	of	ADP
ajfa-12152	128	3	the	the	DET
ajfa-12152	128	4	model	model	NOUN
ajfa-12152	128	5	variables	variable	NOUN
ajfa-12152	128	6	coefficient	coefficient	VERB
ajfa-12152	128	7	t	t	PROPN
ajfa-12152	128	8	-	-	PUNCT
ajfa-12152	128	9	statistics	statistic	NOUN
ajfa-12152	128	10	p	p	NOUN
ajfa-12152	128	11	-	-	PUNCT
ajfa-12152	128	12	values	value	NOUN
ajfa-12152	129	1	_	_	PUNCT
ajfa-12152	129	2	cons	con	NOUN
ajfa-12152	129	3	-0.339	-0.339	VERB
ajfa-12152	129	4	*	*	PUNCT
ajfa-12152	129	5	*	*	PUNCT
ajfa-12152	129	6	*	*	PUNCT
ajfa-12152	129	7	-2.99	-2.99	NUM
ajfa-12152	129	8	0.003	0.003	NUM
ajfa-12152	129	9	bdscore	bdscore	NOUN
ajfa-12152	129	10	0.00970	0.00970	NUM
ajfa-12152	129	11	*	*	PUNCT
ajfa-12152	129	12	*	*	PUNCT
ajfa-12152	129	13	*	*	PUNCT
ajfa-12152	129	14	5.49	5.49	NUM
ajfa-12152	129	15	0.000	0.000	NUM
ajfa-12152	129	16	acscore	acscore	VERB
ajfa-12152	129	17	0.00703	0.00703	NUM
ajfa-12152	129	18	*	*	PUNCT
ajfa-12152	129	19	*	*	PUNCT
ajfa-12152	129	20	*	*	PUNCT
ajfa-12152	129	21	4.44	4.44	NUM
ajfa-12152	129	22	0.000	0.000	NUM
ajfa-12152	129	23	logfmsize	logfmsize	NOUN
ajfa-12152	129	24	0.0230	0.0230	NUM
ajfa-12152	129	25	*	*	PUNCT
ajfa-12152	129	26	*	*	PUNCT
ajfa-12152	129	27	*	*	PUNCT
ajfa-12152	129	28	3.39	3.39	NUM
ajfa-12152	129	29	0.001	0.001	NUM
ajfa-12152	129	30	lev	lev	NOUN
ajfa-12152	129	31	-0.00104	-0.00104	PROPN
ajfa-12152	129	32	*	*	PUNCT
ajfa-12152	129	33	*	*	PUNCT
ajfa-12152	129	34	*	*	PUNCT
ajfa-12152	129	35	-6.61	-6.61	NUM
ajfa-12152	129	36	0.000	0.000	NUM
ajfa-12152	129	37	pr	pr	NOUN
ajfa-12152	129	38	0.00184	0.00184	NUM
ajfa-12152	129	39	*	*	PUNCT
ajfa-12152	129	40	*	*	PROPN
ajfa-12152	129	41	2.17	2.17	NUM
ajfa-12152	129	42	0.031	0.031	NUM
ajfa-12152	129	43	err	err	NOUN
ajfa-12152	129	44	-22.36	-22.36	PUNCT
ajfa-12152	129	45	-1.46	-1.46	NOUN
ajfa-12152	129	46	0.145	0.145	NUM
ajfa-12152	129	47	ir	ir	PROPN
ajfa-12152	129	48	-.000029	-.000029	PUNCT
ajfa-12152	129	49	-1.35	-1.35	VERB
ajfa-12152	129	50	0.176	0.176	NUM
ajfa-12152	129	51	gdp	gdp	NOUN
ajfa-12152	129	52	0.0000263	0.0000263	NUM
ajfa-12152	129	53	-0.04	-0.04	NUM
ajfa-12152	129	54	0.966	0.966	NUM
ajfa-12152	129	55	observations	observation	NOUN
ajfa-12152	129	56	572	572	NUM
ajfa-12152	129	57	r	r	NOUN
ajfa-12152	129	58	-	-	PUNCT
ajfa-12152	129	59	squared	square	VERB
ajfa-12152	129	60	0.242	0.242	NUM
ajfa-12152	129	61	adjusted	adjusted	ADJ
ajfa-12152	129	62	r	r	NOUN
ajfa-12152	129	63	squared	square	VERB
ajfa-12152	129	64	0.41	0.41	NUM
ajfa-12152	129	65	number	number	NOUN
ajfa-12152	129	66	of	of	ADP
ajfa-12152	129	67	i	i	PROPN
ajfa-12152	129	68	d	d	PROPN
ajfa-12152	129	69	143	143	PROPN
ajfa-12152	129	70	prob	prob	PROPN
ajfa-12152	129	71	>	>	X
ajfa-12152	129	72	f	f	PROPN
ajfa-12152	129	73	0.0000	0.0000	NUM
ajfa-12152	129	74	hausmantest	hausmant	ADJ
ajfa-12152	129	75	(	(	PUNCT
ajfa-12152	129	76	prob	prob	NOUN
ajfa-12152	129	77	>	>	X
ajfa-12152	129	78	chi2	chi2	PROPN
ajfa-12152	129	79	)	)	PUNCT
ajfa-12152	130	1	0.0661	0.0661	NUM
ajfa-12152	130	2	*	*	PUNCT
ajfa-12152	131	1	*	*	PUNCT
ajfa-12152	131	2	*	*	PUNCT
ajfa-12152	131	3	p<0.01	p<0.01	PROPN
ajfa-12152	131	4	,	,	PUNCT
ajfa-12152	131	5	*	*	PUNCT
ajfa-12152	131	6	*	*	PUNCT
ajfa-12152	131	7	p<0.05	p<0.05	NOUN
ajfa-12152	131	8	,	,	PUNCT
ajfa-12152	131	9	*	*	SYM
ajfa-12152	131	10	p<0.1	p<0.1	NUM
ajfa-12152	131	11	table	table	NOUN
ajfa-12152	131	12	5	5	NUM
ajfa-12152	131	13	shows	show	VERB
ajfa-12152	131	14	that	that	SCONJ
ajfa-12152	131	15	the	the	DET
ajfa-12152	131	16	coefficient	coefficient	NOUN
ajfa-12152	131	17	of	of	ADP
ajfa-12152	131	18	board	board	NOUN
ajfa-12152	131	19	of	of	ADP
ajfa-12152	131	20	directors	director	NOUN
ajfa-12152	131	21	’	'	PUNCT
ajfa-12152	131	22	effectiveness	effectiveness	NOUN
ajfa-12152	131	23	is	be	AUX
ajfa-12152	131	24	strong	strong	ADJ
ajfa-12152	131	25	and	and	CCONJ
ajfa-12152	131	26	positively	positively	ADV
ajfa-12152	131	27	related	relate	VERB
ajfa-12152	131	28	to	to	ADP
ajfa-12152	131	29	foreign	foreign	ADJ
ajfa-12152	131	30	ownership	ownership	NOUN
ajfa-12152	131	31	at	at	ADP
ajfa-12152	131	32	the	the	DET
ajfa-12152	131	33	1	1	NUM
ajfa-12152	131	34	%	%	NOUN
ajfa-12152	131	35	significance	significance	NOUN
ajfa-12152	131	36	level	level	NOUN
ajfa-12152	131	37	.	.	PUNCT
ajfa-12152	132	1	therefore	therefore	ADV
ajfa-12152	132	2	,	,	PUNCT
ajfa-12152	132	3	foreign	foreign	ADJ
ajfa-12152	132	4	investors	investor	NOUN
ajfa-12152	132	5	are	be	AUX
ajfa-12152	132	6	attracted	attract	VERB
ajfa-12152	132	7	to	to	ADP
ajfa-12152	132	8	companies	company	NOUN
ajfa-12152	132	9	with	with	ADP
ajfa-12152	132	10	a	a	DET
ajfa-12152	132	11	strong	strong	ADJ
ajfa-12152	132	12	board	board	NOUN
ajfa-12152	132	13	of	of	ADP
ajfa-12152	132	14	directors	director	NOUN
ajfa-12152	132	15	.	.	PUNCT
ajfa-12152	133	1	this	this	DET
ajfa-12152	133	2	result	result	NOUN
ajfa-12152	133	3	supports	support	VERB
ajfa-12152	133	4	the	the	DET
ajfa-12152	133	5	argument	argument	NOUN
ajfa-12152	133	6	of	of	ADP
ajfa-12152	133	7	the	the	DET
ajfa-12152	133	8	agency	agency	NOUN
ajfa-12152	133	9	theory	theory	NOUN
ajfa-12152	133	10	which	which	PRON
ajfa-12152	133	11	considers	consider	VERB
ajfa-12152	133	12	the	the	DET
ajfa-12152	133	13	board	board	NOUN
ajfa-12152	133	14	as	as	ADP
ajfa-12152	133	15	a	a	DET
ajfa-12152	133	16	significant	significant	ADJ
ajfa-12152	133	17	monitoring	monitoring	NOUN
ajfa-12152	133	18	mechanism	mechanism	NOUN
ajfa-12152	133	19	of	of	ADP
ajfa-12152	133	20	the	the	DET
ajfa-12152	133	21	management	management	NOUN
ajfa-12152	133	22	and	and	CCONJ
ajfa-12152	133	23	for	for	ADP
ajfa-12152	133	24	protectingforeign	protectingforeign	ADJ
ajfa-12152	133	25	investorsfrom	investorsfrom	PROPN
ajfa-12152	133	26	managers	manager	NOUN
ajfa-12152	133	27	(	(	PUNCT
ajfa-12152	133	28	jensen	jensen	PROPN
ajfa-12152	133	29	&	&	CCONJ
ajfa-12152	133	30	meckling	meckling	PROPN
ajfa-12152	133	31	,	,	PUNCT
ajfa-12152	133	32	1976	1976	NUM
ajfa-12152	133	33	)	)	PUNCT
ajfa-12152	133	34	.	.	PUNCT
ajfa-12152	134	1	also	also	ADV
ajfa-12152	134	2	,	,	PUNCT
ajfa-12152	134	3	this	this	DET
ajfa-12152	134	4	result	result	NOUN
ajfa-12152	134	5	supports	support	VERB
ajfa-12152	134	6	the	the	DET
ajfa-12152	134	7	argument	argument	NOUN
ajfa-12152	134	8	of	of	ADP
ajfa-12152	134	9	famaandjensen	famaandjensen	NOUN
ajfa-12152	134	10	(	(	PUNCT
ajfa-12152	134	11	1983	1983	NUM
ajfa-12152	134	12	)	)	PUNCT
ajfa-12152	134	13	that	that	PRON
ajfa-12152	134	14	boards	board	NOUN
ajfa-12152	134	15	assist	assist	VERB
ajfa-12152	134	16	in	in	ADP
ajfa-12152	134	17	enhancing	enhance	VERB
ajfa-12152	134	18	financial	financial	ADJ
ajfa-12152	134	19	reporting	reporting	NOUN
ajfa-12152	134	20	via	via	ADP
ajfa-12152	134	21	overseeing	oversee	VERB
ajfa-12152	134	22	management	management	NOUN
ajfa-12152	134	23	,	,	PUNCT
ajfa-12152	134	24	to	to	PART
ajfa-12152	134	25	ensure	ensure	VERB
ajfa-12152	134	26	foreign	foreign	ADJ
ajfa-12152	134	27	investors	investor	NOUN
ajfa-12152	134	28	to	to	PART
ajfa-12152	134	29	be	be	AUX
ajfa-12152	134	30	protected	protect	VERB
ajfa-12152	134	31	from	from	ADP
ajfa-12152	134	32	exploitation	exploitation	NOUN
ajfa-12152	134	33	by	by	ADP
ajfa-12152	134	34	management	management	NOUN
ajfa-12152	134	35	.	.	PUNCT
ajfa-12152	135	1	this	this	DET
ajfa-12152	135	2	finding	finding	NOUN
ajfa-12152	135	3	is	be	AUX
ajfa-12152	135	4	consistent	consistent	ADJ
ajfa-12152	135	5	with	with	ADP
ajfa-12152	135	6	previous	previous	ADJ
ajfa-12152	135	7	studies	study	NOUN
ajfa-12152	135	8	,	,	PUNCT
ajfa-12152	135	9	such	such	ADJ
ajfa-12152	135	10	as	as	ADP
ajfa-12152	135	11	johl	johl	NOUN
ajfa-12152	135	12	et	et	PROPN
ajfa-12152	135	13	al	al	PROPN
ajfa-12152	135	14	.	.	PROPN
ajfa-12152	136	1	(	(	PUNCT
ajfa-12152	136	2	2013	2013	NUM
ajfa-12152	136	3	)	)	PUNCT
ajfa-12152	136	4	,	,	PUNCT
ajfa-12152	136	5	chobpichienet	chobpichienet	NOUN
ajfa-12152	136	6	al.(2008	al.(2008	NOUN
ajfa-12152	136	7	)	)	PUNCT
ajfa-12152	136	8	and	and	CCONJ
ajfa-12152	136	9	ward	ward	NOUN
ajfa-12152	136	10	,	,	PUNCT
ajfa-12152	136	11	brown	brown	ADJ
ajfa-12152	136	12	and	and	CCONJ
ajfa-12152	136	13	rodriguez(2009	rodriguez(2009	NUM
ajfa-12152	136	14	)	)	PUNCT
ajfa-12152	136	15	which	which	PRON
ajfa-12152	136	16	state	state	VERB
ajfa-12152	136	17	that	that	SCONJ
ajfa-12152	136	18	the	the	DET
ajfa-12152	136	19	board	board	NOUN
ajfa-12152	136	20	effectiveness	effectiveness	NOUN
ajfa-12152	136	21	can	can	AUX
ajfa-12152	136	22	optimallymitigate	optimallymitigate	VERB
ajfa-12152	136	23	agency	agency	NOUN
ajfa-12152	136	24	cost	cost	NOUN
ajfa-12152	136	25	and	and	CCONJ
ajfa-12152	136	26	safeguard	safeguard	VERB
ajfa-12152	136	27	the	the	DET
ajfa-12152	136	28	interests	interest	NOUN
ajfa-12152	136	29	of	of	ADP
ajfa-12152	136	30	investors	investor	NOUN
ajfa-12152	136	31	.	.	PUNCT
ajfa-12152	137	1	as	as	ADP
ajfa-12152	137	2	for	for	ADP
ajfa-12152	137	3	audit	audit	NOUN
ajfa-12152	137	4	committee	committee	NOUN
ajfa-12152	137	5	effectiveness	effectiveness	NOUN
ajfa-12152	137	6	,	,	PUNCT
ajfa-12152	137	7	table	table	NOUN
ajfa-12152	137	8	5	5	NUM
ajfa-12152	137	9	shows	show	VERB
ajfa-12152	137	10	that	that	SCONJ
ajfa-12152	137	11	audit	audit	NOUN
ajfa-12152	137	12	committee	committee	NOUN
ajfa-12152	137	13	effectiveness	effectiveness	NOUN
ajfa-12152	137	14	is	be	AUX
ajfa-12152	137	15	positivelyrelated	positivelyrelate	VERB
ajfa-12152	137	16	to	to	ADP
ajfa-12152	137	17	foreign	foreign	ADJ
ajfa-12152	137	18	ownership	ownership	NOUN
ajfa-12152	137	19	,	,	PUNCT
ajfa-12152	137	20	with	with	ADP
ajfa-12152	137	21	the	the	DET
ajfa-12152	137	22	coefficient	coefficient	NOUN
ajfa-12152	137	23	at	at	ADP
ajfa-12152	137	24	the	the	DET
ajfa-12152	137	25	1	1	NUM
ajfa-12152	137	26	%	%	NOUN
ajfa-12152	137	27	significance	significance	NOUN
ajfa-12152	137	28	level	level	NOUN
ajfa-12152	137	29	.	.	PUNCT
ajfa-12152	138	1	this	this	DET
ajfa-12152	138	2	asian	asian	ADJ
ajfa-12152	138	3	journal	journal	NOUN
ajfa-12152	138	4	of	of	ADP
ajfa-12152	138	5	finance	finance	PROPN
ajfa-12152	138	6	&	&	CCONJ
ajfa-12152	138	7	accounting	accounting	PROPN
ajfa-12152	138	8	issn	issn	PROPN
ajfa-12152	138	9	1946	1946	NUM
ajfa-12152	138	10	-	-	PUNCT
ajfa-12152	138	11	052x	052x	PROPN
ajfa-12152	138	12	2017	2017	NUM
ajfa-12152	138	13	,	,	PUNCT
ajfa-12152	138	14	vol	vol	NOUN
ajfa-12152	138	15	.	.	NOUN
ajfa-12152	138	16	9	9	NUM
ajfa-12152	138	17	,	,	PUNCT
ajfa-12152	138	18	no	no	NOUN
ajfa-12152	138	19	.	.	NOUN
ajfa-12152	138	20	2	2	NUM
ajfa-12152	138	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	138	22	201	201	NUM
ajfa-12152	138	23	result	result	NOUN
ajfa-12152	138	24	indicates	indicate	VERB
ajfa-12152	138	25	that	that	SCONJ
ajfa-12152	138	26	a	a	DET
ajfa-12152	138	27	strong	strong	ADJ
ajfa-12152	138	28	audit	audit	NOUN
ajfa-12152	138	29	committee	committee	NOUN
ajfa-12152	138	30	attracts	attract	VERB
ajfa-12152	138	31	more	more	ADJ
ajfa-12152	138	32	foreign	foreign	ADJ
ajfa-12152	138	33	investors	investor	NOUN
ajfa-12152	138	34	to	to	ADP
ajfa-12152	138	35	the	the	DET
ajfa-12152	138	36	company.this	company.this	PROPN
ajfa-12152	138	37	result	result	NOUN
ajfa-12152	138	38	supports	support	VERB
ajfa-12152	138	39	the	the	DET
ajfa-12152	138	40	agency	agency	NOUN
ajfa-12152	138	41	theory	theory	NOUN
ajfa-12152	138	42	on	on	ADP
ajfa-12152	138	43	audit	audit	NOUN
ajfa-12152	138	44	committee	committee	NOUN
ajfa-12152	138	45	effectiveness	effectiveness	NOUN
ajfa-12152	138	46	in	in	ADP
ajfa-12152	138	47	protecting	protect	VERB
ajfa-12152	138	48	investors	investor	NOUN
ajfa-12152	138	49	.	.	PUNCT
ajfa-12152	139	1	this	this	DET
ajfa-12152	139	2	result	result	NOUN
ajfa-12152	139	3	is	be	AUX
ajfa-12152	139	4	consistent	consistent	ADJ
ajfa-12152	139	5	with	with	ADP
ajfa-12152	139	6	sallehandhaat	sallehandhaat	PROPN
ajfa-12152	139	7	(	(	PUNCT
ajfa-12152	139	8	2014	2014	NUM
ajfa-12152	139	9	)	)	PUNCT
ajfa-12152	139	10	who	who	PRON
ajfa-12152	139	11	described	describe	VERB
ajfa-12152	139	12	the	the	DET
ajfa-12152	139	13	effectiveness	effectiveness	NOUN
ajfa-12152	139	14	of	of	ADP
ajfa-12152	139	15	the	the	DET
ajfa-12152	139	16	audit	audit	NOUN
ajfa-12152	139	17	committee	committee	NOUN
ajfa-12152	139	18	as	as	ADP
ajfa-12152	139	19	the	the	DET
ajfa-12152	139	20	power	power	NOUN
ajfa-12152	139	21	and	and	CCONJ
ajfa-12152	139	22	resources	resource	NOUN
ajfa-12152	139	23	that	that	PRON
ajfa-12152	139	24	qualified	qualified	ADJ
ajfa-12152	139	25	members	member	NOUN
ajfa-12152	139	26	have	have	VERB
ajfa-12152	139	27	to	to	PART
ajfa-12152	139	28	safeguard	safeguard	VERB
ajfa-12152	139	29	the	the	DET
ajfa-12152	139	30	interests	interest	NOUN
ajfa-12152	139	31	of	of	ADP
ajfa-12152	139	32	investors	investor	NOUN
ajfa-12152	139	33	by	by	ADP
ajfa-12152	139	34	ensuring	ensure	VERB
ajfa-12152	139	35	correct	correct	ADJ
ajfa-12152	139	36	financial	financial	ADJ
ajfa-12152	139	37	reporting	reporting	NOUN
ajfa-12152	139	38	,	,	PUNCT
ajfa-12152	139	39	establishing	establish	VERB
ajfa-12152	139	40	smooth	smooth	ADJ
ajfa-12152	139	41	information	information	NOUN
ajfa-12152	139	42	flow	flow	NOUN
ajfa-12152	139	43	among	among	ADP
ajfa-12152	139	44	them	they	PRON
ajfa-12152	139	45	and	and	CCONJ
ajfa-12152	139	46	ensuring	ensure	VERB
ajfa-12152	139	47	transparent	transparent	ADJ
ajfa-12152	139	48	and	and	CCONJ
ajfa-12152	139	49	authentic	authentic	ADJ
ajfa-12152	139	50	reporting	reporting	NOUN
ajfa-12152	139	51	for	for	ADP
ajfa-12152	139	52	foreign	foreign	ADJ
ajfa-12152	139	53	investors	investor	NOUN
ajfa-12152	139	54	.	.	PUNCT
ajfa-12152	140	1	other	other	ADJ
ajfa-12152	140	2	studies	study	NOUN
ajfa-12152	140	3	,	,	PUNCT
ajfa-12152	140	4	like	like	ADP
ajfa-12152	140	5	rouf	rouf	NOUN
ajfa-12152	140	6	(	(	PUNCT
ajfa-12152	140	7	2011	2011	NUM
ajfa-12152	140	8	)	)	PUNCT
ajfa-12152	140	9	and	and	CCONJ
ajfa-12152	140	10	kyereboah	kyereboah	PROPN
ajfa-12152	140	11	-	-	PUNCT
ajfa-12152	140	12	coleman	coleman	PROPN
ajfa-12152	140	13	(	(	PUNCT
ajfa-12152	140	14	2008)have	2008)have	NUM
ajfa-12152	140	15	described	describe	VERB
ajfa-12152	140	16	the	the	DET
ajfa-12152	140	17	audit	audit	NOUN
ajfa-12152	140	18	committee	committee	NOUN
ajfa-12152	140	19	as	as	ADP
ajfa-12152	140	20	the	the	DET
ajfa-12152	140	21	most	most	ADV
ajfa-12152	140	22	dependable	dependable	ADJ
ajfa-12152	140	23	mechanism	mechanism	NOUN
ajfa-12152	140	24	used	use	VERB
ajfa-12152	140	25	to	to	PART
ajfa-12152	140	26	protect	protect	VERB
ajfa-12152	140	27	the	the	DET
ajfa-12152	140	28	interests	interest	NOUN
ajfa-12152	140	29	of	of	ADP
ajfa-12152	140	30	the	the	DET
ajfa-12152	140	31	foreign	foreign	ADJ
ajfa-12152	140	32	investors	investor	NOUN
ajfa-12152	140	33	.	.	PUNCT
ajfa-12152	141	1	5	5	X
ajfa-12152	141	2	.	.	X
ajfa-12152	141	3	concluding	conclude	VERB
ajfa-12152	141	4	remarks	remark	VERB
ajfa-12152	141	5	the	the	DET
ajfa-12152	141	6	aim	aim	NOUN
ajfa-12152	141	7	of	of	ADP
ajfa-12152	141	8	this	this	DET
ajfa-12152	141	9	study	study	NOUN
ajfa-12152	141	10	is	be	AUX
ajfa-12152	141	11	to	to	PART
ajfa-12152	141	12	examine	examine	VERB
ajfa-12152	141	13	the	the	DET
ajfa-12152	141	14	relationship	relationship	NOUN
ajfa-12152	141	15	between	between	ADP
ajfa-12152	141	16	foreign	foreign	ADJ
ajfa-12152	141	17	ownership	ownership	NOUN
ajfa-12152	141	18	and	and	CCONJ
ajfa-12152	141	19	effectiveness	effectiveness	NOUN
ajfa-12152	141	20	of	of	ADP
ajfa-12152	141	21	board	board	NOUN
ajfa-12152	141	22	of	of	ADP
ajfa-12152	141	23	directors	director	NOUN
ajfa-12152	141	24	and	and	CCONJ
ajfa-12152	141	25	effectiveness	effectiveness	NOUN
ajfa-12152	141	26	of	of	ADP
ajfa-12152	141	27	audit	audit	NOUN
ajfa-12152	141	28	committee	committee	NOUN
ajfa-12152	141	29	in	in	ADP
ajfa-12152	141	30	gcc	gcc	NOUN
ajfa-12152	141	31	countries	country	NOUN
ajfa-12152	141	32	,	,	PUNCT
ajfa-12152	141	33	asin	asin	NOUN
ajfa-12152	141	34	term	term	NOUN
ajfa-12152	141	35	of	of	ADP
ajfa-12152	141	36	the	the	DET
ajfa-12152	141	37	firm	firm	ADJ
ajfa-12152	141	38	level	level	NOUN
ajfa-12152	141	39	.	.	PUNCT
ajfa-12152	142	1	our	our	PRON
ajfa-12152	142	2	empirical	empirical	ADJ
ajfa-12152	142	3	study	study	NOUN
ajfa-12152	142	4	uses	use	VERB
ajfa-12152	142	5	a	a	DET
ajfa-12152	142	6	panel	panel	NOUN
ajfa-12152	142	7	data	datum	NOUN
ajfa-12152	142	8	set	set	VERB
ajfa-12152	142	9	of	of	ADP
ajfa-12152	142	10	143	143	NUM
ajfa-12152	142	11	non	non	ADJ
ajfa-12152	142	12	-	-	ADJ
ajfa-12152	142	13	financial	financial	ADJ
ajfa-12152	142	14	listed	list	VERB
ajfa-12152	142	15	firms	firm	NOUN
ajfa-12152	142	16	in	in	ADP
ajfa-12152	142	17	gcc	gcc	NOUN
ajfa-12152	142	18	countries	country	NOUN
ajfa-12152	142	19	during	during	ADP
ajfa-12152	142	20	the	the	DET
ajfa-12152	142	21	period	period	NOUN
ajfa-12152	142	22	from	from	ADP
ajfa-12152	142	23	2012	2012	NUM
ajfa-12152	142	24	to	to	ADP
ajfa-12152	142	25	2015	2015	NUM
ajfa-12152	142	26	.	.	PUNCT
ajfa-12152	143	1	we	we	PRON
ajfa-12152	143	2	find	find	VERB
ajfa-12152	143	3	a	a	DET
ajfa-12152	143	4	positive	positive	ADJ
ajfa-12152	143	5	relationship	relationship	NOUN
ajfa-12152	143	6	between	between	ADP
ajfa-12152	143	7	effectiveness	effectiveness	NOUN
ajfa-12152	143	8	of	of	ADP
ajfa-12152	143	9	the	the	DET
ajfa-12152	143	10	corporate	corporate	ADJ
ajfa-12152	143	11	board	board	NOUN
ajfa-12152	143	12	and	and	CCONJ
ajfa-12152	143	13	audit	audit	NOUN
ajfa-12152	143	14	committee	committee	NOUN
ajfa-12152	143	15	with	with	ADP
ajfa-12152	143	16	foreign	foreign	ADJ
ajfa-12152	143	17	ownership	ownership	NOUN
ajfa-12152	143	18	in	in	ADP
ajfa-12152	143	19	gcc	gcc	NOUN
ajfa-12152	143	20	countries	country	NOUN
ajfa-12152	143	21	with	with	ADP
ajfa-12152	143	22	high	high	ADJ
ajfa-12152	143	23	ownership	ownership	NOUN
ajfa-12152	143	24	concentration	concentration	NOUN
ajfa-12152	143	25	and	and	CCONJ
ajfa-12152	143	26	low	low	ADJ
ajfa-12152	143	27	legal	legal	ADJ
ajfa-12152	143	28	protection	protection	NOUN
ajfa-12152	143	29	.	.	PUNCT
ajfa-12152	144	1	these	these	DET
ajfa-12152	144	2	results	result	NOUN
ajfa-12152	144	3	indicate	indicate	VERB
ajfa-12152	144	4	that	that	SCONJ
ajfa-12152	144	5	the	the	DET
ajfa-12152	144	6	effectiveness	effectiveness	NOUN
ajfa-12152	144	7	of	of	ADP
ajfa-12152	144	8	the	the	DET
ajfa-12152	144	9	board	board	NOUN
ajfa-12152	144	10	and	and	CCONJ
ajfa-12152	144	11	audit	audit	NOUN
ajfa-12152	144	12	committee	committee	NOUN
ajfa-12152	144	13	is	be	AUX
ajfa-12152	144	14	important	important	ADJ
ajfa-12152	144	15	determinants	determinant	NOUN
ajfa-12152	144	16	of	of	ADP
ajfa-12152	144	17	foreign	foreign	ADJ
ajfa-12152	144	18	ownership	ownership	NOUN
ajfa-12152	144	19	level	level	NOUN
ajfa-12152	144	20	in	in	ADP
ajfa-12152	144	21	the	the	DET
ajfa-12152	144	22	gcc	gcc	NOUN
ajfa-12152	144	23	countries	country	NOUN
ajfa-12152	144	24	.	.	PUNCT
ajfa-12152	145	1	it	it	PRON
ajfa-12152	145	2	suggests	suggest	VERB
ajfa-12152	145	3	that	that	SCONJ
ajfa-12152	145	4	foreign	foreign	ADJ
ajfa-12152	145	5	ownership	ownership	NOUN
ajfa-12152	145	6	is	be	AUX
ajfa-12152	145	7	higher	high	ADJ
ajfa-12152	145	8	in	in	ADP
ajfa-12152	145	9	firms	firm	NOUN
ajfa-12152	145	10	with	with	ADP
ajfa-12152	145	11	an	an	DET
ajfa-12152	145	12	effective	effective	ADJ
ajfa-12152	145	13	corporate	corporate	ADJ
ajfa-12152	145	14	board	board	NOUN
ajfa-12152	145	15	as	as	ADV
ajfa-12152	145	16	well	well	ADV
ajfa-12152	145	17	as	as	ADP
ajfa-12152	145	18	audit	audit	NOUN
ajfa-12152	145	19	committee	committee	NOUN
ajfa-12152	145	20	.	.	PUNCT
ajfa-12152	146	1	our	our	PRON
ajfa-12152	146	2	findings	finding	NOUN
ajfa-12152	146	3	show	show	VERB
ajfa-12152	146	4	that	that	SCONJ
ajfa-12152	146	5	increasing	increase	VERB
ajfa-12152	146	6	the	the	DET
ajfa-12152	146	7	effectiveness	effectiveness	NOUN
ajfa-12152	146	8	of	of	ADP
ajfa-12152	146	9	the	the	DET
ajfa-12152	146	10	board	board	NOUN
ajfa-12152	146	11	of	of	ADP
ajfa-12152	146	12	directors	director	NOUN
ajfa-12152	146	13	and	and	CCONJ
ajfa-12152	146	14	audit	audit	NOUN
ajfa-12152	146	15	committee	committee	NOUN
ajfa-12152	146	16	is	be	AUX
ajfa-12152	146	17	an	an	DET
ajfa-12152	146	18	effective	effective	ADJ
ajfa-12152	146	19	mechanism	mechanism	NOUN
ajfa-12152	146	20	for	for	ADP
ajfa-12152	146	21	attracting	attract	VERB
ajfa-12152	146	22	foreign	foreign	NOUN
ajfa-12152	146	23	investors.it	investors.it	PRON
ajfa-12152	146	24	has	have	VERB
ajfa-12152	146	25	important	important	ADJ
ajfa-12152	146	26	implications	implication	NOUN
ajfa-12152	146	27	for	for	ADP
ajfa-12152	146	28	corporate	corporate	ADJ
ajfa-12152	146	29	decision	decision	NOUN
ajfa-12152	146	30	-	-	PUNCT
ajfa-12152	146	31	makers	maker	NOUN
ajfa-12152	146	32	,	,	PUNCT
ajfa-12152	146	33	especially	especially	ADV
ajfa-12152	146	34	for	for	ADP
ajfa-12152	146	35	those	those	DET
ajfa-12152	146	36	countries	country	NOUN
ajfa-12152	146	37	with	with	ADP
ajfa-12152	146	38	lower	low	ADJ
ajfa-12152	146	39	levels	level	NOUN
ajfa-12152	146	40	of	of	ADP
ajfa-12152	146	41	investor	investor	NOUN
ajfa-12152	146	42	protection	protection	NOUN
ajfa-12152	146	43	.	.	PUNCT
ajfa-12152	147	1	given	give	VERB
ajfa-12152	147	2	this	this	PRON
ajfa-12152	147	3	,	,	PUNCT
ajfa-12152	147	4	it	it	PRON
ajfa-12152	147	5	is	be	AUX
ajfa-12152	147	6	suggested	suggest	VERB
ajfa-12152	147	7	that	that	SCONJ
ajfa-12152	147	8	foreign	foreign	ADJ
ajfa-12152	147	9	investors	investor	NOUN
ajfa-12152	147	10	avoid	avoid	VERB
ajfa-12152	147	11	investing	invest	VERB
ajfa-12152	147	12	in	in	ADP
ajfa-12152	147	13	companies	company	NOUN
ajfa-12152	147	14	in	in	ADP
ajfa-12152	147	15	developing	develop	VERB
ajfa-12152	147	16	countries	country	NOUN
ajfa-12152	147	17	due	due	ADP
ajfa-12152	147	18	to	to	ADP
ajfa-12152	147	19	weak	weak	ADJ
ajfa-12152	147	20	corporate	corporate	ADJ
ajfa-12152	147	21	governance	governance	NOUN
ajfa-12152	147	22	structures	structure	NOUN
ajfa-12152	147	23	.	.	PUNCT
ajfa-12152	148	1	the	the	DET
ajfa-12152	148	2	results	result	NOUN
ajfa-12152	148	3	of	of	ADP
ajfa-12152	148	4	this	this	DET
ajfa-12152	148	5	study	study	NOUN
ajfa-12152	148	6	suggest	suggest	VERB
ajfa-12152	148	7	that	that	SCONJ
ajfa-12152	148	8	foreign	foreign	ADJ
ajfa-12152	148	9	investors	investor	NOUN
ajfa-12152	148	10	have	have	VERB
ajfa-12152	148	11	a	a	DET
ajfa-12152	148	12	preference	preference	NOUN
ajfa-12152	148	13	for	for	ADP
ajfa-12152	148	14	companies	company	NOUN
ajfa-12152	148	15	which	which	PRON
ajfa-12152	148	16	have	have	VERB
ajfa-12152	148	17	an	an	DET
ajfa-12152	148	18	effective	effective	ADJ
ajfa-12152	148	19	corporate	corporate	ADJ
ajfa-12152	148	20	board	board	NOUN
ajfa-12152	148	21	as	as	ADV
ajfa-12152	148	22	well	well	ADV
ajfa-12152	148	23	as	as	ADP
ajfa-12152	148	24	audit	audit	NOUN
ajfa-12152	148	25	committee	committee	NOUN
ajfa-12152	148	26	and	and	CCONJ
ajfa-12152	148	27	companies	company	NOUN
ajfa-12152	148	28	in	in	ADP
ajfa-12152	148	29	which	which	PRON
ajfa-12152	148	30	their	their	PRON
ajfa-12152	148	31	investments	investment	NOUN
ajfa-12152	148	32	are	be	AUX
ajfa-12152	148	33	more	more	ADV
ajfa-12152	148	34	likely	likely	ADJ
ajfa-12152	148	35	to	to	PART
ajfa-12152	148	36	be	be	AUX
ajfa-12152	148	37	protected	protect	VERB
ajfa-12152	148	38	.	.	PUNCT
ajfa-12152	149	1	in	in	ADP
ajfa-12152	149	2	view	view	NOUN
ajfa-12152	149	3	of	of	ADP
ajfa-12152	149	4	the	the	DET
ajfa-12152	149	5	efforts	effort	NOUN
ajfa-12152	149	6	to	to	PART
ajfa-12152	149	7	improve	improve	VERB
ajfa-12152	149	8	corporate	corporate	ADJ
ajfa-12152	149	9	governance	governance	NOUN
ajfa-12152	149	10	in	in	ADP
ajfa-12152	149	11	developing	develop	VERB
ajfa-12152	149	12	countries	country	NOUN
ajfa-12152	149	13	,	,	PUNCT
ajfa-12152	149	14	our	our	PRON
ajfa-12152	149	15	results	result	NOUN
ajfa-12152	149	16	are	be	AUX
ajfa-12152	149	17	likely	likely	ADJ
ajfa-12152	149	18	to	to	PART
ajfa-12152	149	19	have	have	VERB
ajfa-12152	149	20	policy	policy	NOUN
ajfa-12152	149	21	implications	implication	NOUN
ajfa-12152	149	22	.	.	PUNCT
ajfa-12152	150	1	for	for	ADP
ajfa-12152	150	2	developing	develop	VERB
ajfa-12152	150	3	countries	country	NOUN
ajfa-12152	150	4	,	,	PUNCT
ajfa-12152	150	5	such	such	ADJ
ajfa-12152	150	6	as	as	ADP
ajfa-12152	150	7	gcc	gcc	NOUN
ajfa-12152	150	8	countries	country	NOUN
ajfa-12152	150	9	,	,	PUNCT
ajfa-12152	150	10	fostering	foster	VERB
ajfa-12152	150	11	an	an	DET
ajfa-12152	150	12	environment	environment	NOUN
ajfa-12152	150	13	with	with	ADP
ajfa-12152	150	14	a	a	DET
ajfa-12152	150	15	more	more	ADV
ajfa-12152	150	16	effective	effective	ADJ
ajfa-12152	150	17	governance	governance	NOUN
ajfa-12152	150	18	mechanism	mechanism	NOUN
ajfa-12152	150	19	could	could	AUX
ajfa-12152	150	20	have	have	VERB
ajfa-12152	150	21	positive	positive	ADJ
ajfa-12152	150	22	effects	effect	NOUN
ajfa-12152	150	23	on	on	ADP
ajfa-12152	150	24	foreign	foreign	ADJ
ajfa-12152	150	25	investors	investor	NOUN
ajfa-12152	150	26	’	'	PUNCT
ajfa-12152	150	27	participation	participation	NOUN
ajfa-12152	150	28	in	in	ADP
ajfa-12152	150	29	listed	list	VERB
ajfa-12152	150	30	companies	company	NOUN
ajfa-12152	150	31	.	.	PUNCT
ajfa-12152	151	1	thus	thus	ADV
ajfa-12152	151	2	,	,	PUNCT
ajfa-12152	151	3	policy	policy	NOUN
ajfa-12152	151	4	makers	maker	NOUN
ajfa-12152	151	5	should	should	AUX
ajfa-12152	151	6	introduce	introduce	VERB
ajfa-12152	151	7	policies	policy	NOUN
ajfa-12152	151	8	that	that	PRON
ajfa-12152	151	9	can	can	AUX
ajfa-12152	151	10	motivate	motivate	VERB
ajfa-12152	151	11	more	more	ADJ
ajfa-12152	151	12	investors	investor	NOUN
ajfa-12152	151	13	to	to	ADP
ajfa-12152	151	14	the	the	DET
ajfa-12152	151	15	region	region	NOUN
ajfa-12152	151	16	.	.	PUNCT
ajfa-12152	152	1	policy	policy	NOUN
ajfa-12152	152	2	makers	maker	NOUN
ajfa-12152	152	3	have	have	VERB
ajfa-12152	152	4	to	to	PART
ajfa-12152	152	5	reformulate	reformulate	VERB
ajfa-12152	152	6	the	the	DET
ajfa-12152	152	7	regulations	regulation	NOUN
ajfa-12152	152	8	that	that	PRON
ajfa-12152	152	9	can	can	AUX
ajfa-12152	152	10	protect	protect	VERB
ajfa-12152	152	11	and	and	CCONJ
ajfa-12152	152	12	enhance	enhance	VERB
ajfa-12152	152	13	the	the	DET
ajfa-12152	152	14	confidence	confidence	NOUN
ajfa-12152	152	15	of	of	ADP
ajfa-12152	152	16	foreign	foreign	ADJ
ajfa-12152	152	17	investors	investor	NOUN
ajfa-12152	152	18	.	.	PUNCT
ajfa-12152	153	1	the	the	DET
ajfa-12152	153	2	results	result	NOUN
ajfa-12152	153	3	provide	provide	VERB
ajfa-12152	153	4	an	an	DET
ajfa-12152	153	5	important	important	ADJ
ajfa-12152	153	6	indication	indication	NOUN
ajfa-12152	153	7	that	that	SCONJ
ajfa-12152	153	8	foreign	foreign	ADJ
ajfa-12152	153	9	ownership	ownership	NOUN
ajfa-12152	153	10	needs	need	VERB
ajfa-12152	153	11	to	to	PART
ajfa-12152	153	12	be	be	AUX
ajfa-12152	153	13	more	more	ADV
ajfa-12152	153	14	investigated	investigate	VERB
ajfa-12152	153	15	for	for	ADP
ajfa-12152	153	16	a	a	DET
ajfa-12152	153	17	deep	deep	ADJ
ajfa-12152	153	18	future	future	ADJ
ajfa-12152	153	19	study	study	NOUN
ajfa-12152	153	20	with	with	ADP
ajfa-12152	153	21	different	different	ADJ
ajfa-12152	153	22	factors	factor	NOUN
ajfa-12152	153	23	.	.	PUNCT
ajfa-12152	154	1	future	future	ADJ
ajfa-12152	154	2	researchers	researcher	NOUN
ajfa-12152	154	3	could	could	AUX
ajfa-12152	154	4	extend	extend	VERB
ajfa-12152	154	5	this	this	DET
ajfa-12152	154	6	study	study	NOUN
ajfa-12152	154	7	to	to	ADP
ajfa-12152	154	8	other	other	ADJ
ajfa-12152	154	9	countries	country	NOUN
ajfa-12152	154	10	in	in	ADP
ajfa-12152	154	11	the	the	DET
ajfa-12152	154	12	middle	middle	PROPN
ajfa-12152	154	13	east	east	PROPN
ajfa-12152	154	14	region	region	NOUN
ajfa-12152	154	15	and	and	CCONJ
ajfa-12152	154	16	indeed	indeed	ADV
ajfa-12152	154	17	to	to	ADP
ajfa-12152	154	18	other	other	ADJ
ajfa-12152	154	19	countries	country	NOUN
ajfa-12152	154	20	where	where	SCONJ
ajfa-12152	154	21	data	datum	NOUN
ajfa-12152	154	22	on	on	ADP
ajfa-12152	154	23	foreign	foreign	ADJ
ajfa-12152	154	24	ownership	ownership	NOUN
ajfa-12152	154	25	is	be	AUX
ajfa-12152	154	26	available	available	ADJ
ajfa-12152	154	27	.	.	PUNCT
ajfa-12152	155	1	references	reference	NOUN
ajfa-12152	155	2	aggarwal	aggarwal	PROPN
ajfa-12152	155	3	,	,	PUNCT
ajfa-12152	155	4	r.	r.	PROPN
ajfa-12152	155	5	,	,	PUNCT
ajfa-12152	155	6	klapper	klapper	PROPN
ajfa-12152	155	7	,	,	PUNCT
ajfa-12152	155	8	l.	l.	PROPN
ajfa-12152	155	9	,	,	PUNCT
ajfa-12152	155	10	&	&	CCONJ
ajfa-12152	155	11	wysocki	wysocki	PROPN
ajfa-12152	155	12	,	,	PUNCT
ajfa-12152	155	13	p.	p.	PROPN
ajfa-12152	155	14	d.	d.	PROPN
ajfa-12152	155	15	(	(	PUNCT
ajfa-12152	155	16	2005	2005	NUM
ajfa-12152	155	17	)	)	PUNCT
ajfa-12152	155	18	.	.	PUNCT
ajfa-12152	156	1	portfolio	portfolio	NOUN
ajfa-12152	156	2	preferences	preference	NOUN
ajfa-12152	156	3	of	of	ADP
ajfa-12152	156	4	foreign	foreign	ADJ
ajfa-12152	156	5	institutional	institutional	ADJ
ajfa-12152	156	6	investors.journal	investors.journal	PROPN
ajfa-12152	156	7	of	of	ADP
ajfa-12152	156	8	banking	banking	NOUN
ajfa-12152	156	9	&	&	CCONJ
ajfa-12152	156	10	finance	finance	PROPN
ajfa-12152	156	11	,	,	PUNCT
ajfa-12152	156	12	29(12	29(12	NUM
ajfa-12152	156	13	)	)	PUNCT
ajfa-12152	156	14	,	,	PUNCT
ajfa-12152	156	15	2919-2946.https://doi.org/10.1016/j.jbankfin.2004.09.008	2919-2946.https://doi.org/10.1016/j.jbankfin.2004.09.008	NUM
ajfa-12152	156	16	asian	asian	ADJ
ajfa-12152	156	17	journal	journal	NOUN
ajfa-12152	156	18	of	of	ADP
ajfa-12152	156	19	finance	finance	PROPN
ajfa-12152	156	20	&	&	CCONJ
ajfa-12152	156	21	accounting	accounting	PROPN
ajfa-12152	156	22	issn	issn	PROPN
ajfa-12152	156	23	1946	1946	NUM
ajfa-12152	156	24	-	-	PUNCT
ajfa-12152	156	25	052x	052x	PROPN
ajfa-12152	156	26	2017	2017	NUM
ajfa-12152	156	27	,	,	PUNCT
ajfa-12152	156	28	vol	vol	NOUN
ajfa-12152	156	29	.	.	NOUN
ajfa-12152	156	30	9	9	NUM
ajfa-12152	156	31	,	,	PUNCT
ajfa-12152	156	32	no	no	NOUN
ajfa-12152	156	33	.	.	NOUN
ajfa-12152	156	34	2	2	NUM
ajfa-12152	156	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	156	36	202	202	NUM
ajfa-12152	156	37	agrawal	agrawal	PROPN
ajfa-12152	156	38	,	,	PUNCT
ajfa-12152	156	39	a.	a.	PROPN
ajfa-12152	156	40	,	,	PUNCT
ajfa-12152	156	41	&	&	CCONJ
ajfa-12152	156	42	chadha	chadha	PROPN
ajfa-12152	156	43	,	,	PUNCT
ajfa-12152	156	44	s.	s.	PROPN
ajfa-12152	156	45	(	(	PUNCT
ajfa-12152	156	46	2005	2005	NUM
ajfa-12152	156	47	)	)	PUNCT
ajfa-12152	156	48	.	.	PUNCT
ajfa-12152	157	1	corporate	corporate	ADJ
ajfa-12152	157	2	governance	governance	NOUN
ajfa-12152	157	3	and	and	CCONJ
ajfa-12152	157	4	accounting	accounting	NOUN
ajfa-12152	157	5	scandals*.journal	scandals*.journal	NOUN
ajfa-12152	157	6	of	of	ADP
ajfa-12152	157	7	law	law	NOUN
ajfa-12152	157	8	and	and	CCONJ
ajfa-12152	157	9	economics	economic	NOUN
ajfa-12152	157	10	,	,	PUNCT
ajfa-12152	157	11	48(2	48(2	NOUN
ajfa-12152	157	12	)	)	PUNCT
ajfa-12152	157	13	,	,	PUNCT
ajfa-12152	157	14	371	371	NUM
ajfa-12152	157	15	-	-	SYM
ajfa-12152	157	16	406	406	NUM
ajfa-12152	157	17	.	.	PUNCT
ajfa-12152	158	1	https://doi.org/10.1086/430808	https://doi.org/10.1086/430808	X
ajfa-12152	158	2	agrawal	agrawal	PROPN
ajfa-12152	158	3	,	,	PUNCT
ajfa-12152	158	4	a.	a.	NOUN
ajfa-12152	158	5	,	,	PUNCT
ajfa-12152	158	6	&	&	CCONJ
ajfa-12152	158	7	knoeber	knoeber	PROPN
ajfa-12152	158	8	,	,	PUNCT
ajfa-12152	158	9	c.	c.	PROPN
ajfa-12152	158	10	r.	r.	PROPN
ajfa-12152	158	11	(	(	PUNCT
ajfa-12152	158	12	1996	1996	NUM
ajfa-12152	158	13	)	)	PUNCT
ajfa-12152	158	14	.	.	PUNCT
ajfa-12152	159	1	firm	firm	ADJ
ajfa-12152	159	2	performance	performance	NOUN
ajfa-12152	159	3	and	and	CCONJ
ajfa-12152	159	4	mechanisms	mechanism	NOUN
ajfa-12152	159	5	to	to	PART
ajfa-12152	159	6	control	control	VERB
ajfa-12152	159	7	agency	agency	NOUN
ajfa-12152	159	8	problems	problem	NOUN
ajfa-12152	159	9	between	between	ADP
ajfa-12152	159	10	managers	manager	NOUN
ajfa-12152	159	11	and	and	CCONJ
ajfa-12152	159	12	shareholders	shareholder	NOUN
ajfa-12152	159	13	.	.	PUNCT
ajfa-12152	160	1	journal	journal	PROPN
ajfa-12152	160	2	of	of	ADP
ajfa-12152	160	3	financial	financial	ADJ
ajfa-12152	160	4	and	and	CCONJ
ajfa-12152	160	5	quantitative	quantitative	ADJ
ajfa-12152	160	6	analysis	analysis	NOUN
ajfa-12152	160	7	,	,	PUNCT
ajfa-12152	160	8	31(03	31(03	NUM
ajfa-12152	160	9	)	)	PUNCT
ajfa-12152	160	10	,	,	PUNCT
ajfa-12152	160	11	377	377	NUM
ajfa-12152	160	12	-	-	SYM
ajfa-12152	160	13	397	397	NUM
ajfa-12152	160	14	.	.	PUNCT
ajfa-12152	161	1	https://doi.org/10.2307/2331397	https://doi.org/10.2307/2331397	NOUN
ajfa-12152	161	2	ajinkya	ajinkya	NOUN
ajfa-12152	161	3	,	,	PUNCT
ajfa-12152	161	4	b.	b.	PROPN
ajfa-12152	161	5	,	,	PUNCT
ajfa-12152	161	6	bhojraj	bhojraj	PROPN
ajfa-12152	161	7	,	,	PUNCT
ajfa-12152	161	8	s.	s.	PROPN
ajfa-12152	161	9	,	,	PUNCT
ajfa-12152	161	10	&	&	CCONJ
ajfa-12152	161	11	sengupta	sengupta	PROPN
ajfa-12152	161	12	,	,	PUNCT
ajfa-12152	161	13	p.	p.	NOUN
ajfa-12152	161	14	(	(	PUNCT
ajfa-12152	161	15	2005	2005	NUM
ajfa-12152	161	16	)	)	PUNCT
ajfa-12152	161	17	.	.	PUNCT
ajfa-12152	162	1	the	the	DET
ajfa-12152	162	2	association	association	NOUN
ajfa-12152	162	3	between	between	ADP
ajfa-12152	162	4	outside	outside	ADJ
ajfa-12152	162	5	directors	director	NOUN
ajfa-12152	162	6	,	,	PUNCT
ajfa-12152	162	7	institutional	institutional	ADJ
ajfa-12152	162	8	investors	investor	NOUN
ajfa-12152	162	9	and	and	CCONJ
ajfa-12152	162	10	the	the	DET
ajfa-12152	162	11	properties	property	NOUN
ajfa-12152	162	12	of	of	ADP
ajfa-12152	162	13	management	management	NOUN
ajfa-12152	162	14	earnings	earning	NOUN
ajfa-12152	162	15	forecasts	forecast	NOUN
ajfa-12152	162	16	.	.	PUNCT
ajfa-12152	163	1	journal	journal	NOUN
ajfa-12152	163	2	of	of	ADP
ajfa-12152	163	3	accounting	accounting	NOUN
ajfa-12152	163	4	research	research	NOUN
ajfa-12152	163	5	,	,	PUNCT
ajfa-12152	163	6	43(3	43(3	NUM
ajfa-12152	163	7	)	)	PUNCT
ajfa-12152	163	8	,	,	PUNCT
ajfa-12152	163	9	343	343	NUM
ajfa-12152	163	10	-	-	SYM
ajfa-12152	163	11	376	376	NUM
ajfa-12152	163	12	.	.	PUNCT
ajfa-12152	164	1	https://doi.org/10.1111/j.1475-679x.2005.00174.x	https://doi.org/10.1111/j.1475-679x.2005.00174.x	PROPN
ajfa-12152	164	2	al_arussi	al_arussi	PROPN
ajfa-12152	164	3	,	,	PUNCT
ajfa-12152	164	4	a.	a.	PROPN
ajfa-12152	164	5	s.	s.	PROPN
ajfa-12152	164	6	,	,	PUNCT
ajfa-12152	164	7	selamat	selamat	PROPN
ajfa-12152	164	8	,	,	PUNCT
ajfa-12152	164	9	m.	m.	PROPN
ajfa-12152	164	10	h.	h.	PROPN
ajfa-12152	164	11	,	,	PUNCT
ajfa-12152	164	12	&	&	CCONJ
ajfa-12152	164	13	hanefah	hanefah	PROPN
ajfa-12152	164	14	,	,	PUNCT
ajfa-12152	164	15	m.	m.	NOUN
ajfa-12152	164	16	m.	m.	NOUN
ajfa-12152	164	17	(	(	PUNCT
ajfa-12152	164	18	2009	2009	NUM
ajfa-12152	164	19	)	)	PUNCT
ajfa-12152	164	20	.	.	PUNCT
ajfa-12152	165	1	determinants	determinant	NOUN
ajfa-12152	165	2	of	of	ADP
ajfa-12152	165	3	financial	financial	ADJ
ajfa-12152	165	4	and	and	CCONJ
ajfa-12152	165	5	environmental	environmental	ADJ
ajfa-12152	165	6	disclosure	disclosure	NOUN
ajfa-12152	165	7	through	through	ADP
ajfa-12152	165	8	the	the	DET
ajfa-12152	165	9	internet	internet	NOUN
ajfa-12152	165	10	by	by	ADP
ajfa-12152	165	11	malaysian	malaysian	ADJ
ajfa-12152	165	12	listed	list	VERB
ajfa-12152	165	13	companies	company	NOUN
ajfa-12152	165	14	.	.	PUNCT
ajfa-12152	166	1	international	international	ADJ
ajfa-12152	166	2	journal	journal	PROPN
ajfa-12152	166	3	asian	asian	PROPN
ajfa-12152	166	4	review	review	NOUN
ajfa-12152	166	5	of	of	ADP
ajfa-12152	166	6	accounting	accounting	NOUN
ajfa-12152	166	7	journal	journal	PROPN
ajfa-12152	166	8	(	(	PUNCT
ajfa-12152	166	9	asean	asean	PROPN
ajfa-12152	166	10	)	)	PUNCT
ajfa-12152	166	11	,	,	PUNCT
ajfa-12152	166	12	17(1	17(1	NUM
ajfa-12152	166	13	)	)	PUNCT
ajfa-12152	166	14	.	.	PUNCT
ajfa-12152	167	1	al	al	PROPN
ajfa-12152	167	2	-	-	PUNCT
ajfa-12152	167	3	jaifi	jaifi	PROPN
ajfa-12152	167	4	,	,	PUNCT
ajfa-12152	167	5	h.	h.	PROPN
ajfa-12152	167	6	a.	a.	PROPN
ajfa-12152	167	7	a.	a.	PROPN
ajfa-12152	167	8	,	,	PUNCT
ajfa-12152	167	9	abdullah	abdullah	PROPN
ajfa-12152	167	10	,	,	PUNCT
ajfa-12152	167	11	n.	n.	PROPN
ajfa-12152	167	12	a.	a.	PROPN
ajfa-12152	167	13	h.	h.	PROPN
ajfa-12152	167	14	,	,	PUNCT
ajfa-12152	167	15	&	&	CCONJ
ajfa-12152	167	16	regupathi	regupathi	PROPN
ajfa-12152	167	17	,	,	PUNCT
ajfa-12152	167	18	a.	a.	NOUN
ajfa-12152	167	19	(	(	PUNCT
ajfa-12152	167	20	2016	2016	NUM
ajfa-12152	167	21	)	)	PUNCT
ajfa-12152	167	22	.	.	PUNCT
ajfa-12152	168	1	risks	risk	NOUN
ajfa-12152	168	2	and	and	CCONJ
ajfa-12152	168	3	foreign	foreign	ADJ
ajfa-12152	168	4	direct	direct	ADJ
ajfa-12152	168	5	investment	investment	NOUN
ajfa-12152	168	6	inflows	inflow	NOUN
ajfa-12152	168	7	:	:	PUNCT
ajfa-12152	168	8	evidence	evidence	NOUN
ajfa-12152	168	9	from	from	ADP
ajfa-12152	168	10	yemen	yemen	PROPN
ajfa-12152	168	11	.	.	PUNCT
ajfa-12152	169	1	jurnal	jurnal	ADJ
ajfa-12152	169	2	pengurusan	pengurusan	PROPN
ajfa-12152	169	3	(	(	PUNCT
ajfa-12152	169	4	ukm	ukm	PROPN
ajfa-12152	169	5	journal	journal	PROPN
ajfa-12152	169	6	of	of	ADP
ajfa-12152	169	7	management	management	NOUN
ajfa-12152	169	8	)	)	PUNCT
ajfa-12152	169	9	,	,	PUNCT
ajfa-12152	169	10	46	46	NUM
ajfa-12152	169	11	.	.	PUNCT
ajfa-12152	170	1	https://www.researchgate.net/publication/305375927	https://www.researchgate.net/publication/305375927	PROPN
ajfa-12152	170	2	al	al	PROPN
ajfa-12152	170	3	-	-	PUNCT
ajfa-12152	170	4	najjar	najjar	PROPN
ajfa-12152	170	5	,	,	PUNCT
ajfa-12152	170	6	b.	b.	PROPN
ajfa-12152	170	7	(	(	PUNCT
ajfa-12152	170	8	2010	2010	NUM
ajfa-12152	170	9	)	)	PUNCT
ajfa-12152	170	10	.	.	PUNCT
ajfa-12152	171	1	corporate	corporate	ADJ
ajfa-12152	171	2	governance	governance	NOUN
ajfa-12152	171	3	and	and	CCONJ
ajfa-12152	171	4	institutional	institutional	ADJ
ajfa-12152	171	5	ownership	ownership	NOUN
ajfa-12152	171	6	:	:	PUNCT
ajfa-12152	171	7	evidence	evidence	NOUN
ajfa-12152	171	8	from	from	ADP
ajfa-12152	171	9	jordan	jordan	PROPN
ajfa-12152	171	10	.	.	PUNCT
ajfa-12152	172	1	corporate	corporate	ADJ
ajfa-12152	172	2	governance	governance	NOUN
ajfa-12152	172	3	:	:	PUNCT
ajfa-12152	172	4	the	the	DET
ajfa-12152	172	5	international	international	ADJ
ajfa-12152	172	6	journal	journal	NOUN
ajfa-12152	172	7	of	of	ADP
ajfa-12152	172	8	business	business	NOUN
ajfa-12152	172	9	in	in	ADP
ajfa-12152	172	10	society	society	NOUN
ajfa-12152	172	11	,	,	PUNCT
ajfa-12152	172	12	10(2	10(2	NUM
ajfa-12152	172	13	)	)	PUNCT
ajfa-12152	172	14	,	,	PUNCT
ajfa-12152	172	15	176	176	NUM
ajfa-12152	172	16	-	-	SYM
ajfa-12152	172	17	190	190	NUM
ajfa-12152	172	18	.	.	PUNCT
ajfa-12152	173	1	https://doi.org/10.1108/14720701011035693	https://doi.org/10.1108/14720701011035693	NOUN
ajfa-12152	173	2	alzoubi	alzoubi	PROPN
ajfa-12152	173	3	,	,	PUNCT
ajfa-12152	173	4	e.	e.	PROPN
ajfa-12152	173	5	s.	s.	PROPN
ajfa-12152	173	6	s.	s.	PROPN
ajfa-12152	173	7	(	(	PUNCT
ajfa-12152	173	8	2012	2012	NUM
ajfa-12152	173	9	)	)	PUNCT
ajfa-12152	173	10	.	.	PUNCT
ajfa-12152	174	1	board	board	NOUN
ajfa-12152	174	2	characteristics	characteristic	NOUN
ajfa-12152	174	3	and	and	CCONJ
ajfa-12152	174	4	financial	financial	ADJ
ajfa-12152	174	5	reporting	reporting	NOUN
ajfa-12152	174	6	quality	quality	NOUN
ajfa-12152	174	7	among	among	ADP
ajfa-12152	174	8	jordanian	jordanian	ADJ
ajfa-12152	174	9	listed	list	VERB
ajfa-12152	174	10	companies	company	NOUN
ajfa-12152	174	11	:	:	PUNCT
ajfa-12152	174	12	proposing	propose	VERB
ajfa-12152	174	13	conceptual	conceptual	ADJ
ajfa-12152	174	14	framework.asian	framework.asian	ADJ
ajfa-12152	174	15	journal	journal	NOUN
ajfa-12152	174	16	of	of	ADP
ajfa-12152	174	17	finance	finance	PROPN
ajfa-12152	174	18	&	&	CCONJ
ajfa-12152	174	19	accounting	accounting	PROPN
ajfa-12152	174	20	,	,	PUNCT
ajfa-12152	174	21	4(1	4(1	NOUN
ajfa-12152	174	22	)	)	PUNCT
ajfa-12152	174	23	,	,	PUNCT
ajfa-12152	174	24	245	245	NUM
ajfa-12152	174	25	-	-	SYM
ajfa-12152	174	26	258	258	NUM
ajfa-12152	174	27	.	.	PUNCT
ajfa-12152	175	1	https://doi.org/10.5296/ajfa.v4i1.1442	https://doi.org/10.5296/ajfa.v4i1.1442	PROPN
ajfa-12152	175	2	ammer	ammer	PROPN
ajfa-12152	175	3	,	,	PUNCT
ajfa-12152	175	4	j.	j.	PROPN
ajfa-12152	175	5	,	,	PUNCT
ajfa-12152	175	6	holland	holland	PROPN
ajfa-12152	175	7	,	,	PUNCT
ajfa-12152	175	8	s.	s.	PROPN
ajfa-12152	175	9	b.	b.	PROPN
ajfa-12152	175	10	,	,	PUNCT
ajfa-12152	175	11	smith	smith	PROPN
ajfa-12152	175	12	,	,	PUNCT
ajfa-12152	175	13	d.	d.	PROPN
ajfa-12152	175	14	c.	c.	PROPN
ajfa-12152	175	15	,	,	PUNCT
ajfa-12152	175	16	&	&	CCONJ
ajfa-12152	175	17	warnock	warnock	PROPN
ajfa-12152	175	18	,	,	PUNCT
ajfa-12152	175	19	f.	f.	PROPN
ajfa-12152	175	20	e.	e.	PROPN
ajfa-12152	175	21	(	(	PUNCT
ajfa-12152	175	22	2012	2012	NUM
ajfa-12152	175	23	)	)	PUNCT
ajfa-12152	175	24	.	.	PUNCT
ajfa-12152	176	1	us	us	PROPN
ajfa-12152	176	2	international	international	ADJ
ajfa-12152	176	3	equity	equity	NOUN
ajfa-12152	176	4	investment.journal	investment.journal	PROPN
ajfa-12152	176	5	of	of	ADP
ajfa-12152	176	6	accounting	accounting	NOUN
ajfa-12152	176	7	research	research	NOUN
ajfa-12152	176	8	,	,	PUNCT
ajfa-12152	176	9	50(5	50(5	NUM
ajfa-12152	176	10	)	)	PUNCT
ajfa-12152	176	11	,	,	PUNCT
ajfa-12152	176	12	1109	1109	NUM
ajfa-12152	176	13	-	-	SYM
ajfa-12152	176	14	1139	1139	NUM
ajfa-12152	176	15	.	.	PUNCT
ajfa-12152	177	1	https://doi.org/10.1111/j.1475-679x.2012.00464.x	https://doi.org/10.1111/j.1475-679x.2012.00464.x	PROPN
ajfa-12152	177	2	bekaert	bekaert	NOUN
ajfa-12152	177	3	,	,	PUNCT
ajfa-12152	177	4	g.	g.	PROPN
ajfa-12152	177	5	,	,	PUNCT
ajfa-12152	177	6	harvey	harvey	PROPN
ajfa-12152	177	7	,	,	PUNCT
ajfa-12152	177	8	c.	c.	PROPN
ajfa-12152	177	9	r.	r.	PROPN
ajfa-12152	177	10	,	,	PUNCT
ajfa-12152	177	11	&	&	CCONJ
ajfa-12152	177	12	lundblad	lundblad	PROPN
ajfa-12152	177	13	,	,	PUNCT
ajfa-12152	177	14	c.	c.	PROPN
ajfa-12152	177	15	t.	t.	PROPN
ajfa-12152	177	16	(	(	PUNCT
ajfa-12152	177	17	2003	2003	NUM
ajfa-12152	177	18	)	)	PUNCT
ajfa-12152	177	19	.	.	PUNCT
ajfa-12152	178	1	equity	equity	NOUN
ajfa-12152	178	2	market	market	NOUN
ajfa-12152	178	3	liberalization	liberalization	NOUN
ajfa-12152	178	4	in	in	ADP
ajfa-12152	178	5	emerging	emerge	VERB
ajfa-12152	178	6	markets.journal	markets.journal	PROPN
ajfa-12152	178	7	of	of	ADP
ajfa-12152	178	8	financial	financial	ADJ
ajfa-12152	178	9	research,26(3	research,26(3	PROPN
ajfa-12152	178	10	)	)	PUNCT
ajfa-12152	178	11	,	,	PUNCT
ajfa-12152	178	12	275	275	NUM
ajfa-12152	178	13	-	-	SYM
ajfa-12152	178	14	299	299	NUM
ajfa-12152	178	15	.	.	PUNCT
ajfa-12152	179	1	https://doi.org/10.1111/1475-6803.00059	https://doi.org/10.1111/1475-6803.00059	PROPN
ajfa-12152	179	2	bokpin	bokpin	NOUN
ajfa-12152	179	3	,	,	PUNCT
ajfa-12152	179	4	g.	g.	PROPN
ajfa-12152	179	5	a.	a.	PROPN
ajfa-12152	179	6	,	,	PUNCT
ajfa-12152	179	7	&	&	CCONJ
ajfa-12152	179	8	isshaq	isshaq	PROPN
ajfa-12152	179	9	,	,	PUNCT
ajfa-12152	179	10	z.	z.	PROPN
ajfa-12152	179	11	(	(	PUNCT
ajfa-12152	179	12	2009	2009	NUM
ajfa-12152	179	13	)	)	PUNCT
ajfa-12152	179	14	.	.	PUNCT
ajfa-12152	180	1	corporate	corporate	ADJ
ajfa-12152	180	2	governance	governance	NOUN
ajfa-12152	180	3	,	,	PUNCT
ajfa-12152	180	4	disclosure	disclosure	NOUN
ajfa-12152	180	5	and	and	CCONJ
ajfa-12152	180	6	foreign	foreign	ADJ
ajfa-12152	180	7	share	share	NOUN
ajfa-12152	180	8	ownership	ownership	NOUN
ajfa-12152	180	9	on	on	ADP
ajfa-12152	180	10	the	the	DET
ajfa-12152	180	11	ghana	ghana	PROPN
ajfa-12152	180	12	stock	stock	PROPN
ajfa-12152	180	13	exchange	exchange	PROPN
ajfa-12152	180	14	.	.	PUNCT
ajfa-12152	181	1	managerial	managerial	ADJ
ajfa-12152	181	2	auditing	auditing	NOUN
ajfa-12152	181	3	journal	journal	NOUN
ajfa-12152	181	4	,	,	PUNCT
ajfa-12152	181	5	24(7	24(7	NUM
ajfa-12152	181	6	)	)	PUNCT
ajfa-12152	181	7	,	,	PUNCT
ajfa-12152	181	8	688	688	NUM
ajfa-12152	181	9	-	-	SYM
ajfa-12152	181	10	703	703	NUM
ajfa-12152	181	11	.	.	PUNCT
ajfa-12152	182	1	https://doi.org/10.1108/02686900910975387	https://doi.org/10.1108/02686900910975387	PROPN
ajfa-12152	182	2	bokpin	bokpin	NOUN
ajfa-12152	182	3	,	,	PUNCT
ajfa-12152	182	4	g.	g.	PROPN
ajfa-12152	182	5	a.	a.	PROPN
ajfa-12152	182	6	,	,	PUNCT
ajfa-12152	182	7	isshaq	isshaq	PROPN
ajfa-12152	182	8	,	,	PUNCT
ajfa-12152	182	9	z.	z.	PROPN
ajfa-12152	182	10	,	,	PUNCT
ajfa-12152	182	11	&	&	CCONJ
ajfa-12152	182	12	nyarko	nyarko	PROPN
ajfa-12152	182	13	,	,	PUNCT
ajfa-12152	182	14	e.	e.	PROPN
ajfa-12152	182	15	s.	s.	PROPN
ajfa-12152	182	16	(	(	PUNCT
ajfa-12152	182	17	2015	2015	NUM
ajfa-12152	182	18	)	)	PUNCT
ajfa-12152	182	19	.	.	PUNCT
ajfa-12152	183	1	corporate	corporate	ADJ
ajfa-12152	183	2	disclosure	disclosure	NOUN
ajfa-12152	183	3	and	and	CCONJ
ajfa-12152	183	4	foreign	foreign	ADJ
ajfa-12152	183	5	share	share	NOUN
ajfa-12152	183	6	ownership	ownership	NOUN
ajfa-12152	183	7	:	:	PUNCT
ajfa-12152	183	8	empirical	empirical	ADJ
ajfa-12152	183	9	evidence	evidence	NOUN
ajfa-12152	183	10	from	from	ADP
ajfa-12152	183	11	african	african	ADJ
ajfa-12152	183	12	countries	country	NOUN
ajfa-12152	183	13	.	.	PUNCT
ajfa-12152	184	1	international	international	ADJ
ajfa-12152	184	2	journal	journal	PROPN
ajfa-12152	184	3	of	of	ADP
ajfa-12152	184	4	law	law	NOUN
ajfa-12152	184	5	and	and	CCONJ
ajfa-12152	184	6	management	management	NOUN
ajfa-12152	184	7	,	,	PUNCT
ajfa-12152	184	8	57(5	57(5	NOUN
ajfa-12152	184	9	)	)	PUNCT
ajfa-12152	184	10	,	,	PUNCT
ajfa-12152	184	11	417	417	NUM
ajfa-12152	184	12	-	-	SYM
ajfa-12152	184	13	444	444	NUM
ajfa-12152	184	14	.	.	PUNCT
ajfa-12152	185	1	https://doi.org/10.1108/ijlma-01-2014-0004	https://doi.org/10.1108/ijlma-01-2014-0004	PROPN
ajfa-12152	185	2	bowman	bowman	PROPN
ajfa-12152	185	3	,	,	PUNCT
ajfa-12152	185	4	r.	r.	PROPN
ajfa-12152	185	5	g.	g.	PROPN
ajfa-12152	185	6	,	,	PUNCT
ajfa-12152	185	7	&	&	CCONJ
ajfa-12152	185	8	min	min	PROPN
ajfa-12152	185	9	,	,	PUNCT
ajfa-12152	185	10	b.	b.	PROPN
ajfa-12152	185	11	(	(	PUNCT
ajfa-12152	185	12	2012	2012	NUM
ajfa-12152	185	13	)	)	PUNCT
ajfa-12152	185	14	.	.	PUNCT
ajfa-12152	186	1	the	the	DET
ajfa-12152	186	2	positive	positive	ADJ
ajfa-12152	186	3	impact	impact	NOUN
ajfa-12152	186	4	of	of	ADP
ajfa-12152	186	5	corporate	corporate	ADJ
ajfa-12152	186	6	governance	governance	NOUN
ajfa-12152	186	7	on	on	ADP
ajfa-12152	186	8	foreign	foreign	ADJ
ajfa-12152	186	9	equity	equity	NOUN
ajfa-12152	186	10	ownership	ownership	NOUN
ajfa-12152	186	11	:	:	PUNCT
ajfa-12152	186	12	evidence	evidence	NOUN
ajfa-12152	186	13	from	from	ADP
ajfa-12152	186	14	korea.paper	korea.paper	PROPN
ajfa-12152	186	15	presented	present	VERB
ajfa-12152	186	16	at	at	ADP
ajfa-12152	186	17	the	the	DET
ajfa-12152	186	18	2012	2012	NUM
ajfa-12152	186	19	financial	financial	ADJ
ajfa-12152	186	20	markets	market	NOUN
ajfa-12152	186	21	&	&	CCONJ
ajfa-12152	186	22	corporate	corporate	ADJ
ajfa-12152	186	23	governance	governance	NOUN
ajfa-12152	186	24	conference.https://doi.org/10.2139/ssrn.2026036	conference.https://doi.org/10.2139/ssrn.2026036	VERB
ajfa-12152	186	25	asian	asian	ADJ
ajfa-12152	186	26	journal	journal	NOUN
ajfa-12152	186	27	of	of	ADP
ajfa-12152	186	28	finance	finance	PROPN
ajfa-12152	186	29	&	&	CCONJ
ajfa-12152	186	30	accounting	accounting	PROPN
ajfa-12152	186	31	issn	issn	PROPN
ajfa-12152	186	32	1946	1946	NUM
ajfa-12152	186	33	-	-	PUNCT
ajfa-12152	186	34	052x	052x	PROPN
ajfa-12152	186	35	2017	2017	NUM
ajfa-12152	186	36	,	,	PUNCT
ajfa-12152	186	37	vol	vol	NOUN
ajfa-12152	186	38	.	.	NOUN
ajfa-12152	186	39	9	9	NUM
ajfa-12152	186	40	,	,	PUNCT
ajfa-12152	186	41	no	no	NOUN
ajfa-12152	186	42	.	.	NOUN
ajfa-12152	186	43	2	2	NUM
ajfa-12152	186	44	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-12152	186	45	203	203	NUM
ajfa-12152	186	46	bushman	bushman	PROPN
ajfa-12152	186	47	,	,	PUNCT
ajfa-12152	186	48	r.	r.	PROPN
ajfa-12152	186	49	m.	m.	PROPN
ajfa-12152	186	50	,	,	PUNCT
ajfa-12152	186	51	&	&	CCONJ
ajfa-12152	186	52	smith	smith	PROPN
ajfa-12152	186	53	,	,	PUNCT
ajfa-12152	186	54	a.	a.	PROPN
ajfa-12152	186	55	j.	j.	PROPN
ajfa-12152	186	56	(	(	PUNCT
ajfa-12152	186	57	2003	2003	NUM
ajfa-12152	186	58	)	)	PUNCT
ajfa-12152	186	59	.	.	PUNCT
ajfa-12152	187	1	transparency	transparency	NOUN
ajfa-12152	187	2	,	,	PUNCT
ajfa-12152	187	3	financial	financial	ADJ
ajfa-12152	187	4	accounting	accounting	NOUN
ajfa-12152	187	5	information	information	NOUN
ajfa-12152	187	6	,	,	PUNCT
ajfa-12152	187	7	and	and	CCONJ
ajfa-12152	187	8	corporate	corporate	ADJ
ajfa-12152	187	9	governance	governance	NOUN
ajfa-12152	187	10	.	.	PUNCT
ajfa-12152	188	1	financial	financial	ADJ
ajfa-12152	188	2	accounting	accounting	NOUN
ajfa-12152	188	3	information	information	NOUN
ajfa-12152	188	4	,	,	PUNCT
ajfa-12152	188	5	and	and	CCONJ
ajfa-12152	188	6	corporate	corporate	ADJ
ajfa-12152	188	7	governance	governance	NOUN
ajfa-12152	188	8	.	.	PUNCT
ajfa-12152	189	1	economic	economic	ADJ
ajfa-12152	189	2	policy	policy	NOUN
ajfa-12152	189	3	review	review	NOUN
ajfa-12152	189	4	,	,	PUNCT
ajfa-12152	189	5	9(1	9(1	NUM
ajfa-12152	189	6	)	)	PUNCT
ajfa-12152	189	7	.	.	PUNCT
ajfa-12152	190	1	https://ssrn.com/abstract=795547	https://ssrn.com/abstract=795547	PROPN
ajfa-12152	190	2	cai	cai	PROPN
ajfa-12152	190	3	,	,	PUNCT
ajfa-12152	190	4	j.	j.	PROPN
ajfa-12152	190	5	,	,	PUNCT
ajfa-12152	190	6	qian	qian	PROPN
ajfa-12152	190	7	,	,	PUNCT
ajfa-12152	190	8	y.	y.	PROPN
ajfa-12152	190	9	,	,	PUNCT
ajfa-12152	190	10	&	&	CCONJ
ajfa-12152	190	11	liu	liu	PROPN
ajfa-12152	190	12	,	,	PUNCT
ajfa-12152	190	13	y.	y.	PROPN
ajfa-12152	190	14	(	(	PUNCT
ajfa-12152	190	15	2009	2009	NUM
ajfa-12152	190	16	)	)	PUNCT
ajfa-12152	190	17	.	.	PUNCT
ajfa-12152	191	1	information	information	NOUN
ajfa-12152	191	2	asymmetry	asymmetry	NOUN
ajfa-12152	191	3	and	and	CCONJ
ajfa-12152	191	4	corporate	corporate	ADJ
ajfa-12152	191	5	governance	governance	NOUN
ajfa-12152	191	6	.	.	PUNCT
ajfa-12152	192	1	drexel	drexel	PROPN
ajfa-12152	192	2	college	college	PROPN
ajfa-12152	192	3	of	of	ADP
ajfa-12152	192	4	business	business	PROPN
ajfa-12152	192	5	research	research	NOUN
ajfa-12152	192	6	paper	paper	NOUN
ajfa-12152	192	7	(	(	PUNCT
ajfa-12152	192	8	2008	2008	NUM
ajfa-12152	192	9	-	-	SYM
ajfa-12152	192	10	02	02	NUM
ajfa-12152	192	11	)	)	PUNCT
ajfa-12152	192	12	.	.	PUNCT
ajfa-12152	193	1	https://doi.org/10.2139/ssrn.1082589	https://doi.org/10.2139/ssrn.1082589	PROPN
ajfa-12152	193	2	chobpichien	chobpichien	PROPN
ajfa-12152	193	3	,	,	PUNCT
ajfa-12152	193	4	j.	j.	PROPN
ajfa-12152	193	5	,	,	PUNCT
ajfa-12152	193	6	haron	haron	PROPN
ajfa-12152	193	7	,	,	PUNCT
ajfa-12152	193	8	h.	h.	PROPN
ajfa-12152	193	9	,	,	PUNCT
ajfa-12152	193	10	&	&	CCONJ
ajfa-12152	193	11	ibrahim	ibrahim	PROPN
ajfa-12152	193	12	,	,	PUNCT
ajfa-12152	193	13	d.	d.	PROPN
ajfa-12152	193	14	(	(	PUNCT
ajfa-12152	193	15	2008	2008	NUM
ajfa-12152	193	16	)	)	PUNCT
ajfa-12152	193	17	.	.	PUNCT
ajfa-12152	194	1	the	the	DET
ajfa-12152	194	2	quality	quality	NOUN
ajfa-12152	194	3	of	of	ADP
ajfa-12152	194	4	board	board	NOUN
ajfa-12152	194	5	of	of	ADP
ajfa-12152	194	6	directors	director	NOUN
ajfa-12152	194	7	,	,	PUNCT
ajfa-12152	194	8	ownership	ownership	NOUN
ajfa-12152	194	9	structure	structure	NOUN
ajfa-12152	194	10	and	and	CCONJ
ajfa-12152	194	11	level	level	NOUN
ajfa-12152	194	12	of	of	ADP
ajfa-12152	194	13	voluntary	voluntary	ADJ
ajfa-12152	194	14	disclosure	disclosure	NOUN
ajfa-12152	194	15	of	of	ADP
ajfa-12152	194	16	listed	list	VERB
ajfa-12152	194	17	companies	company	NOUN
ajfa-12152	194	18	in	in	ADP
ajfa-12152	194	19	thailand.euro	thailand.euro	PROPN
ajfa-12152	194	20	asia	asia	PROPN
ajfa-12152	194	21	journal	journal	PROPN
ajfa-12152	194	22	of	of	ADP
ajfa-12152	194	23	management	management	NOUN
ajfa-12152	194	24	,	,	PUNCT
ajfa-12152	194	25	3(17	3(17	NUM
ajfa-12152	194	26	)	)	PUNCT
ajfa-12152	194	27	,	,	PUNCT
ajfa-12152	194	28	3	3	NUM
ajfa-12152	194	29	-	-	SYM
ajfa-12152	194	30	39	39	NUM
ajfa-12152	194	31	.	.	PUNCT
ajfa-12152	195	1	http://eprints.usm.my/id/eprint/10396	http://eprints.usm.my/id/eprint/10396	PROPN
ajfa-12152	195	2	dahlquist	dahlquist	NOUN
ajfa-12152	195	3	,	,	PUNCT
ajfa-12152	195	4	m.	m.	NOUN
ajfa-12152	195	5	,	,	PUNCT
ajfa-12152	195	6	&	&	CCONJ
ajfa-12152	195	7	robertsson	robertsson	PROPN
ajfa-12152	195	8	,	,	PUNCT
ajfa-12152	195	9	g.	g.	PROPN
ajfa-12152	195	10	(	(	PUNCT
ajfa-12152	195	11	2001	2001	NUM
ajfa-12152	195	12	)	)	PUNCT
ajfa-12152	195	13	.	.	PUNCT
ajfa-12152	196	1	direct	direct	ADJ
ajfa-12152	196	2	foreign	foreign	ADJ
ajfa-12152	196	3	ownership	ownership	NOUN
ajfa-12152	196	4	,	,	PUNCT
ajfa-12152	196	5	institutional	institutional	ADJ
ajfa-12152	196	6	investors	investor	NOUN
ajfa-12152	196	7	,	,	PUNCT
ajfa-12152	196	8	and	and	CCONJ
ajfa-12152	196	9	firm	firm	ADJ
ajfa-12152	196	10	characteristics	characteristic	NOUN
ajfa-12152	196	11	.	.	PUNCT
ajfa-12152	197	1	journal	journal	NOUN
ajfa-12152	197	2	of	of	ADP
ajfa-12152	197	3	financial	financial	ADJ
ajfa-12152	197	4	economics	economic	NOUN
ajfa-12152	197	5	,	,	PUNCT
ajfa-12152	197	6	59(3	59(3	NUM
ajfa-12152	197	7	)	)	PUNCT
ajfa-12152	197	8	,	,	PUNCT
ajfa-12152	197	9	413	413	NUM
ajfa-12152	197	10	-	-	SYM
ajfa-12152	197	11	440	440	NUM
ajfa-12152	197	12	.	.	PUNCT
ajfa-12152	198	1	https://doi.org/10.1016/s0304-405x(00)00092-1	https://doi.org/10.1016/s0304-405x(00)00092-1	ADJ
ajfa-12152	198	2	dahlquist	dahlquist	NOUN
ajfa-12152	198	3	,	,	PUNCT
ajfa-12152	198	4	m.	m.	NOUN
ajfa-12152	198	5	,	,	PUNCT
ajfa-12152	198	6	pinkowitz	pinkowitz	PROPN
ajfa-12152	198	7	,	,	PUNCT
ajfa-12152	198	8	l.	l.	PROPN
ajfa-12152	198	9	,	,	PUNCT
ajfa-12152	198	10	stulz	stulz	ADJ
ajfa-12152	198	11	,	,	PUNCT
ajfa-12152	198	12	r.	r.	PROPN
ajfa-12152	198	13	m.	m.	PROPN
ajfa-12152	198	14	,	,	PUNCT
ajfa-12152	198	15	&	&	CCONJ
ajfa-12152	198	16	williamson	williamson	PROPN
ajfa-12152	198	17	,	,	PUNCT
ajfa-12152	198	18	r.	r.	PROPN
ajfa-12152	198	19	(	(	PUNCT
ajfa-12152	198	20	2003	2003	NUM
ajfa-12152	198	21	)	)	PUNCT
ajfa-12152	198	22	.	.	PUNCT
ajfa-12152	199	1	corporate	corporate	ADJ
ajfa-12152	199	2	governance	governance	NOUN
ajfa-12152	199	3	and	and	CCONJ
ajfa-12152	199	4	the	the	DET
ajfa-12152	199	5	home	home	NOUN
ajfa-12152	199	6	bias.journal	bias.journal	PROPN
ajfa-12152	199	7	of	of	ADP
ajfa-12152	199	8	financial	financial	ADJ
ajfa-12152	199	9	and	and	CCONJ
ajfa-12152	199	10	quantitative	quantitative	ADJ
ajfa-12152	199	11	analysis	analysis	NOUN
ajfa-12152	199	12	,	,	PUNCT
ajfa-12152	199	13	38(01	38(01	NUM
ajfa-12152	199	14	)	)	PUNCT
ajfa-12152	199	15	,	,	PUNCT
ajfa-12152	199	16	87	87	NUM
ajfa-12152	199	17	-	-	SYM
ajfa-12152	199	18	110	110	NUM
ajfa-12152	199	19	.	.	PUNCT
ajfa-12152	200	1	https://doi.org/10.2307/4126765	https://doi.org/10.2307/4126765	PROPN
ajfa-12152	201	1	davis	davis	PROPN
ajfa-12152	201	2	,	,	PUNCT
ajfa-12152	201	3	g.	g.	PROPN
ajfa-12152	201	4	f.	f.	PROPN
ajfa-12152	201	5	,	,	PUNCT
ajfa-12152	201	6	&	&	CCONJ
ajfa-12152	201	7	useem	useem	PROPN
ajfa-12152	201	8	,	,	PUNCT
ajfa-12152	201	9	m.	m.	NOUN
ajfa-12152	201	10	(	(	PUNCT
ajfa-12152	201	11	2002	2002	NUM
ajfa-12152	201	12	)	)	PUNCT
ajfa-12152	201	13	.	.	PUNCT
ajfa-12152	202	1	top	top	ADJ
ajfa-12152	202	2	management	management	NOUN
ajfa-12152	202	3	,	,	PUNCT
ajfa-12152	202	4	company	company	NOUN
ajfa-12152	202	5	directors	director	NOUN
ajfa-12152	202	6	,	,	PUNCT
ajfa-12152	202	7	and	and	CCONJ
ajfa-12152	202	8	corporate	corporate	ADJ
ajfa-12152	202	9	control	control	NOUN
ajfa-12152	202	10	.	.	PUNCT
ajfa-12152	203	1	handbook	handbook	NOUN
ajfa-12152	203	2	of	of	ADP
ajfa-12152	203	3	strategy	strategy	NOUN
ajfa-12152	203	4	and	and	CCONJ
ajfa-12152	203	5	management	management	NOUN
ajfa-12152	203	6	,	,	PUNCT
ajfa-12152	203	7	233	233	NUM
ajfa-12152	203	8	-	-	SYM
ajfa-12152	203	9	59	59	NUM
ajfa-12152	203	10	.	.	PUNCT
ajfa-12152	204	1	fama	fama	PROPN
ajfa-12152	204	2	,	,	PUNCT
ajfa-12152	204	3	e.	e.	PROPN
ajfa-12152	204	4	f.	f.	PROPN
ajfa-12152	204	5	,	,	PUNCT
ajfa-12152	204	6	&	&	CCONJ
ajfa-12152	204	7	jensen	jensen	PROPN
ajfa-12152	204	8	,	,	PUNCT
ajfa-12152	204	9	m.	m.	PROPN
ajfa-12152	204	10	c.	c.	PROPN
ajfa-12152	204	11	(	(	PUNCT
ajfa-12152	204	12	1983	1983	NUM
ajfa-12152	204	13	)	)	PUNCT
ajfa-12152	204	14	.	.	PUNCT
ajfa-12152	205	1	separation	separation	NOUN
ajfa-12152	205	2	of	of	ADP
ajfa-12152	205	3	ownership	ownership	NOUN
ajfa-12152	205	4	and	and	CCONJ
ajfa-12152	205	5	control	control	NOUN
ajfa-12152	205	6	.	.	PUNCT
ajfa-12152	206	1	the	the	DET
ajfa-12152	206	2	journal	journal	PROPN
ajfa-12152	206	3	of	of	ADP
ajfa-12152	206	4	law	law	PROPN
ajfa-12152	206	5	&	&	CCONJ
ajfa-12152	206	6	economics	economic	NOUN
ajfa-12152	206	7	,	,	PUNCT
ajfa-12152	206	8	26(2	26(2	NUM
ajfa-12152	206	9	)	)	PUNCT
ajfa-12152	206	10	,	,	PUNCT
ajfa-12152	206	11	301	301	NUM
ajfa-12152	206	12	-	-	SYM
ajfa-12152	206	13	325	325	NUM
ajfa-12152	206	14	.	.	PUNCT
ajfa-12152	207	1	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	NUM
ajfa-12152	207	2	garcia	garcia	PROPN
ajfa-12152	207	3	-	-	PUNCT
ajfa-12152	207	4	sanchez	sanchez	PROPN
ajfa-12152	207	5	,	,	PUNCT
ajfa-12152	207	6	i.-m	i.-m	PROPN
ajfa-12152	207	7	.	.	PUNCT
ajfa-12152	208	1	(	(	PUNCT
ajfa-12152	208	2	2010	2010	NUM
ajfa-12152	208	3	)	)	PUNCT
ajfa-12152	208	4	.	.	PUNCT
ajfa-12152	209	1	the	the	DET
ajfa-12152	209	2	effectiveness	effectiveness	NOUN
ajfa-12152	209	3	of	of	ADP
ajfa-12152	209	4	corporate	corporate	ADJ
ajfa-12152	209	5	governance	governance	NOUN
ajfa-12152	209	6	:	:	PUNCT
ajfa-12152	209	7	board	board	NOUN
ajfa-12152	209	8	structure	structure	NOUN
ajfa-12152	209	9	and	and	CCONJ
ajfa-12152	209	10	business	business	NOUN
ajfa-12152	209	11	technical	technical	ADJ
ajfa-12152	209	12	efficiency	efficiency	NOUN
ajfa-12152	209	13	in	in	ADP
ajfa-12152	209	14	spain	spain	PROPN
ajfa-12152	209	15	.	.	PUNCT
ajfa-12152	210	1	cejor	cejor	PROPN
ajfa-12152	210	2	,	,	PUNCT
ajfa-12152	210	3	18	18	NUM
ajfa-12152	210	4	,	,	PUNCT
ajfa-12152	210	5	311	311	NUM
ajfa-12152	210	6	-	-	SYM
ajfa-12152	210	7	339	339	NUM
ajfa-12152	210	8	.	.	PUNCT
ajfa-12152	211	1	https://doi.org/10.1007/s10100-009-0112-4	https://doi.org/10.1007/s10100-009-0112-4	NUM
ajfa-12152	211	2	goh	goh	PROPN
ajfa-12152	211	3	,	,	PUNCT
ajfa-12152	211	4	b.	b.	PROPN
ajfa-12152	211	5	w.	w.	PROPN
ajfa-12152	211	6	(	(	PUNCT
ajfa-12152	211	7	2009	2009	NUM
ajfa-12152	211	8	)	)	PUNCT
ajfa-12152	211	9	.	.	PUNCT
ajfa-12152	212	1	audit	audit	NOUN
ajfa-12152	212	2	committees	committee	NOUN
ajfa-12152	212	3	,	,	PUNCT
ajfa-12152	212	4	boards	board	NOUN
ajfa-12152	212	5	of	of	ADP
ajfa-12152	212	6	directors	director	NOUN
ajfa-12152	212	7	,	,	PUNCT
ajfa-12152	212	8	and	and	CCONJ
ajfa-12152	212	9	remediation	remediation	NOUN
ajfa-12152	212	10	of	of	ADP
ajfa-12152	212	11	material	material	NOUN
ajfa-12152	212	12	weaknesses	weakness	NOUN
ajfa-12152	212	13	in	in	ADP
ajfa-12152	212	14	internal	internal	ADJ
ajfa-12152	212	15	control	control	NOUN
ajfa-12152	212	16	.	.	PUNCT
ajfa-12152	213	1	contemporary	contemporary	ADJ
ajfa-12152	213	2	accounting	accounting	NOUN
ajfa-12152	213	3	research	research	NOUN
ajfa-12152	213	4	,	,	PUNCT
ajfa-12152	213	5	26(2	26(2	NUM
ajfa-12152	213	6	)	)	PUNCT
ajfa-12152	213	7	,	,	PUNCT
ajfa-12152	213	8	549	549	NUM
ajfa-12152	213	9	-	-	SYM
ajfa-12152	213	10	579	579	NUM
ajfa-12152	213	11	.	.	PUNCT
ajfa-12152	214	1	https://doi.org/10.1506/car.26.2.9	https://doi.org/10.1506/car.26.2.9	PROPN
ajfa-12152	214	2	gulf	gulf	PROPN
ajfa-12152	214	3	family	family	NOUN
ajfa-12152	214	4	business	business	NOUN
ajfa-12152	214	5	,	,	PUNCT
ajfa-12152	214	6	a.	a.	NOUN
ajfa-12152	214	7	,	,	PUNCT
ajfa-12152	214	8	mckinsey	mckinsey	NOUN
ajfa-12152	214	9	,	,	PUNCT
ajfa-12152	214	10	&	&	CCONJ
ajfa-12152	214	11	company	company	NOUN
ajfa-12152	214	12	.	.	PUNCT
ajfa-12152	215	1	(	(	PUNCT
ajfa-12152	215	2	2015	2015	NUM
ajfa-12152	215	3	)	)	PUNCT
ajfa-12152	215	4	.	.	PUNCT
ajfa-12152	216	1	gcc	gcc	NOUN
ajfa-12152	216	2	family	family	NOUN
ajfa-12152	216	3	-	-	PUNCT
ajfa-12152	216	4	owned	own	VERB
ajfa-12152	216	5	businesses	business	NOUN
ajfa-12152	216	6	collectively	collectively	ADV
ajfa-12152	216	7	earn	earn	VERB
ajfa-12152	216	8	$	$	SYM
ajfa-12152	216	9	100bn	100bn	NOUN
ajfa-12152	216	10	annually	annually	ADV
ajfa-12152	216	11	.	.	PUNCT
ajfa-12152	217	1	http://2016.omanobserver.om/gcc-family-owned-businesses-collectively-earnhttpomanobserv	http://2016.omanobserver.om/gcc-family-owned-businesses-collectively-earnhttpomanobserv	NUM
ajfa-12152	217	2	er	er	INTJ
ajfa-12152	217	3	-	-	PUNCT
ajfa-12152	217	4	omp220202previewtrue-100	omp220202previewtrue-100	PROPN
ajfa-12152	217	5	-	-	PUNCT
ajfa-12152	217	6	billion	billion	NUM
ajfa-12152	217	7	-	-	PUNCT
ajfa-12152	217	8	annually/	annually/	NUM
ajfa-12152	217	9	gulfbase	gulfbase	NOUN
ajfa-12152	217	10	.	.	PUNCT
ajfa-12152	218	1	(	(	PUNCT
ajfa-12152	218	2	2015	2015	NUM
ajfa-12152	218	3	)	)	PUNCT
ajfa-12152	218	4	.	.	PUNCT
ajfa-12152	219	1	gcc	gcc	NOUN
ajfa-12152	219	2	stock	stock	NOUN
ajfa-12152	219	3	marketsmarkets	marketsmarket	NOUN
ajfa-12152	219	4	summary	summary	NOUN
ajfa-12152	219	5	.	.	PUNCT
ajfa-12152	220	1	haldar	haldar	NOUN
ajfa-12152	220	2	,	,	PUNCT
ajfa-12152	220	3	a.	a.	NOUN
ajfa-12152	220	4	,	,	PUNCT
ajfa-12152	220	5	&	&	CCONJ
ajfa-12152	220	6	nageswara	nageswara	PROPN
ajfa-12152	220	7	rao	rao	PROPN
ajfa-12152	220	8	,	,	PUNCT
ajfa-12152	220	9	s.	s.	PROPN
ajfa-12152	220	10	(	(	PUNCT
ajfa-12152	220	11	2012	2012	NUM
ajfa-12152	220	12	)	)	PUNCT
ajfa-12152	220	13	.	.	PUNCT
ajfa-12152	221	1	portfolio	portfolio	NOUN
ajfa-12152	221	2	flows	flow	NOUN
ajfa-12152	221	3	and	and	CCONJ
ajfa-12152	221	4	governance	governance	NOUN
ajfa-12152	221	5	in	in	ADP
ajfa-12152	221	6	corporate	corporate	ADJ
ajfa-12152	221	7	india	india	PROPN
ajfa-12152	221	8	.	.	PUNCT
ajfa-12152	222	1	iup	iup	PROPN
ajfa-12152	222	2	journal	journal	PROPN
ajfa-12152	222	3	of	of	ADP
ajfa-12152	222	4	corporate	corporate	ADJ
ajfa-12152	222	5	governance	governance	NOUN
ajfa-12152	222	6	,	,	PUNCT
ajfa-12152	222	7	11(2	11(2	NUM
ajfa-12152	222	8	)	)	PUNCT
ajfa-12152	222	9	.	.	PUNCT
ajfa-12152	223	1	https://ssrn.com/abstract=2256086	https://ssrn.com/abstract=2256086	PROPN
ajfa-12152	223	2	jensen	jensen	PROPN
ajfa-12152	223	3	,	,	PUNCT
ajfa-12152	223	4	m.	m.	PROPN
ajfa-12152	223	5	c.	c.	PROPN
ajfa-12152	223	6	,	,	PUNCT
ajfa-12152	223	7	&	&	CCONJ
ajfa-12152	223	8	meckling	meckling	PROPN
ajfa-12152	223	9	,	,	PUNCT
ajfa-12152	223	10	w.	w.	PROPN
ajfa-12152	223	11	h.	h.	PROPN
ajfa-12152	223	12	(	(	PUNCT
ajfa-12152	223	13	1976	1976	NUM
ajfa-12152	223	14	)	)	PUNCT
ajfa-12152	223	15	.	.	PUNCT
ajfa-12152	224	1	theory	theory	NOUN
ajfa-12152	224	2	of	of	ADP
ajfa-12152	224	3	the	the	DET
ajfa-12152	224	4	firm	firm	NOUN
ajfa-12152	224	5	:	:	PUNCT
ajfa-12152	224	6	managerial	managerial	ADJ
ajfa-12152	224	7	behavior	behavior	NOUN
ajfa-12152	224	8	,	,	PUNCT
ajfa-12152	224	9	agency	agency	NOUN
ajfa-12152	224	10	costs	cost	NOUN
ajfa-12152	224	11	and	and	CCONJ
ajfa-12152	224	12	ownership	ownership	NOUN
ajfa-12152	224	13	structure.journal	structure.journal	NOUN
ajfa-12152	224	14	of	of	ADP
ajfa-12152	224	15	financial	financial	ADJ
ajfa-12152	224	16	economics	economic	NOUN
ajfa-12152	224	17	,	,	PUNCT
ajfa-12152	224	18	3(4	3(4	NUM
ajfa-12152	224	19	)	)	PUNCT
ajfa-12152	224	20	,	,	PUNCT
ajfa-12152	224	21	305	305	NUM
ajfa-12152	224	22	-	-	SYM
ajfa-12152	224	23	360	360	NUM
ajfa-12152	224	24	.	.	PUNCT
ajfa-12152	225	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ajfa-12152	225	2	jiang	jiang	PROPN
ajfa-12152	225	3	,	,	PUNCT
ajfa-12152	225	4	l.	l.	PROPN
ajfa-12152	225	5	,	,	PUNCT
ajfa-12152	225	6	&	&	CCONJ
ajfa-12152	225	7	kim	kim	PROPN
ajfa-12152	225	8	,	,	PUNCT
ajfa-12152	225	9	j.	j.	PROPN
ajfa-12152	225	10	b.	b.	PROPN
ajfa-12152	225	11	(	(	PUNCT
ajfa-12152	225	12	2004	2004	NUM
ajfa-12152	225	13	)	)	PUNCT
ajfa-12152	225	14	.	.	PUNCT
ajfa-12152	226	1	foreign	foreign	ADJ
ajfa-12152	226	2	equity	equity	NOUN
ajfa-12152	226	3	ownership	ownership	NOUN
ajfa-12152	226	4	and	and	CCONJ
ajfa-12152	226	5	information	information	NOUN
ajfa-12152	226	6	asymmetry	asymmetry	NOUN
ajfa-12152	226	7	:	:	PUNCT
ajfa-12152	226	8	evidence	evidence	NOUN
ajfa-12152	226	9	from	from	ADP
ajfa-12152	226	10	japan	japan	PROPN
ajfa-12152	226	11	.	.	PUNCT
ajfa-12152	227	1	journal	journal	PROPN
ajfa-12152	227	2	of	of	ADP
ajfa-12152	227	3	international	international	ADJ
ajfa-12152	227	4	financial	financial	ADJ
ajfa-12152	227	5	management	management	NOUN
ajfa-12152	227	6	&	&	CCONJ
ajfa-12152	227	7	accounting	accounting	NOUN
ajfa-12152	227	8	,	,	PUNCT
ajfa-12152	227	9	15(3	15(3	NUM
ajfa-12152	227	10	)	)	PUNCT
ajfa-12152	227	11	,	,	PUNCT
ajfa-12152	227	12	185	185	NUM
ajfa-12152	227	13	-	-	SYM
ajfa-12152	227	14	211	211	NUM
ajfa-12152	227	15	.	.	PUNCT
ajfa-12152	228	1	https://doi.org/10.1111/j.1467-646x.2004.00107.x	https://doi.org/10.1111/j.1467-646x.2004.00107.x	PROPN
ajfa-12152	228	2	asian	asian	PROPN
ajfa-12152	228	3	journal	journal	PROPN
ajfa-12152	228	4	of	of	ADP
ajfa-12152	228	5	finance	finance	PROPN
ajfa-12152	228	6	&	&	CCONJ
ajfa-12152	228	7	accounting	accounting	PROPN
ajfa-12152	228	8	issn	issn	PROPN
ajfa-12152	228	9	1946	1946	NUM
ajfa-12152	228	10	-	-	PUNCT
ajfa-12152	228	11	052x	052x	PROPN
ajfa-12152	228	12	2017	2017	NUM
ajfa-12152	228	13	,	,	PUNCT
ajfa-12152	228	14	vol	vol	NOUN
ajfa-12152	228	15	.	.	NOUN
ajfa-12152	228	16	9	9	NUM
ajfa-12152	228	17	,	,	PUNCT
ajfa-12152	228	18	no	no	NOUN
ajfa-12152	228	19	.	.	NOUN
ajfa-12152	228	20	2	2	NUM
ajfa-12152	228	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	228	22	204	204	NUM
ajfa-12152	228	23	johl	johl	NOUN
ajfa-12152	228	24	,	,	PUNCT
ajfa-12152	228	25	s.	s.	PROPN
ajfa-12152	228	26	k.	k.	PROPN
ajfa-12152	228	27	,	,	PUNCT
ajfa-12152	228	28	johl	johl	PROPN
ajfa-12152	228	29	,	,	PUNCT
ajfa-12152	228	30	s.	s.	PROPN
ajfa-12152	228	31	k.	k.	PROPN
ajfa-12152	228	32	,	,	PUNCT
ajfa-12152	228	33	subramaniam	subramaniam	PROPN
ajfa-12152	228	34	,	,	PUNCT
ajfa-12152	228	35	n.	n.	PROPN
ajfa-12152	228	36	,	,	PUNCT
ajfa-12152	228	37	&	&	CCONJ
ajfa-12152	228	38	cooper	cooper	PROPN
ajfa-12152	228	39	,	,	PUNCT
ajfa-12152	228	40	b.	b.	PROPN
ajfa-12152	228	41	(	(	PUNCT
ajfa-12152	228	42	2013	2013	NUM
ajfa-12152	228	43	)	)	PUNCT
ajfa-12152	228	44	.	.	PUNCT
ajfa-12152	229	1	internal	internal	ADJ
ajfa-12152	229	2	audit	audit	NOUN
ajfa-12152	229	3	function	function	NOUN
ajfa-12152	229	4	,	,	PUNCT
ajfa-12152	229	5	board	board	NOUN
ajfa-12152	229	6	quality	quality	NOUN
ajfa-12152	229	7	and	and	CCONJ
ajfa-12152	229	8	financial	financial	ADJ
ajfa-12152	229	9	reporting	reporting	NOUN
ajfa-12152	229	10	quality	quality	NOUN
ajfa-12152	229	11	:	:	PUNCT
ajfa-12152	229	12	evidence	evidence	NOUN
ajfa-12152	229	13	from	from	ADP
ajfa-12152	229	14	malaysia	malaysia	PROPN
ajfa-12152	229	15	.	.	PUNCT
ajfa-12152	230	1	managerial	managerial	ADJ
ajfa-12152	230	2	auditing	auditing	NOUN
ajfa-12152	230	3	journal	journal	NOUN
ajfa-12152	230	4	,	,	PUNCT
ajfa-12152	230	5	28(9	28(9	NOUN
ajfa-12152	230	6	)	)	PUNCT
ajfa-12152	230	7	,	,	PUNCT
ajfa-12152	230	8	780	780	NUM
ajfa-12152	230	9	-	-	SYM
ajfa-12152	230	10	814	814	NUM
ajfa-12152	230	11	.	.	PUNCT
ajfa-12152	231	1	https://doi.org/10.1108/maj-06-2013-0886	https://doi.org/10.1108/maj-06-2013-0886	PROPN
ajfa-12152	231	2	kalbers	kalber	NOUN
ajfa-12152	231	3	,	,	PUNCT
ajfa-12152	231	4	l.	l.	PROPN
ajfa-12152	231	5	p.	p.	PROPN
ajfa-12152	231	6	,	,	PUNCT
ajfa-12152	231	7	&	&	CCONJ
ajfa-12152	231	8	fogarty	fogarty	PROPN
ajfa-12152	231	9	,	,	PUNCT
ajfa-12152	231	10	t.	t.	PROPN
ajfa-12152	231	11	j.	j.	PROPN
ajfa-12152	231	12	(	(	PUNCT
ajfa-12152	231	13	1993	1993	NUM
ajfa-12152	231	14	)	)	PUNCT
ajfa-12152	231	15	.	.	PUNCT
ajfa-12152	232	1	audit	audit	NOUN
ajfa-12152	232	2	committee	committee	NOUN
ajfa-12152	232	3	effectiveness	effectiveness	NOUN
ajfa-12152	232	4	:	:	PUNCT
ajfa-12152	232	5	an	an	DET
ajfa-12152	232	6	empirical	empirical	ADJ
ajfa-12152	232	7	investigation	investigation	NOUN
ajfa-12152	232	8	of	of	ADP
ajfa-12152	232	9	the	the	DET
ajfa-12152	232	10	contribution	contribution	NOUN
ajfa-12152	232	11	of	of	ADP
ajfa-12152	232	12	power	power	NOUN
ajfa-12152	232	13	.	.	PUNCT
ajfa-12152	233	1	auditing	auditing	NOUN
ajfa-12152	233	2	,	,	PUNCT
ajfa-12152	233	3	12	12	NUM
ajfa-12152	233	4	,	,	PUNCT
ajfa-12152	233	5	24	24	NUM
ajfa-12152	233	6	-	-	SYM
ajfa-12152	233	7	24	24	NUM
ajfa-12152	233	8	.	.	PUNCT
ajfa-12152	233	9	retrieved	retrieve	VERB
ajfa-12152	233	10	from	from	ADP
ajfa-12152	233	11	:	:	PUNCT
ajfa-12152	233	12	https://search.proquest.com/docview/216730455/fulltext/aefd8cfe5edf436cpq/1?accou	https://search.proquest.com/docview/216730455/fulltext/aefd8cfe5edf436cpq/1?accou	PROPN
ajfa-12152	233	13	ntid=42599	ntid=42599	PROPN
ajfa-12152	233	14	kang	kang	PROPN
ajfa-12152	233	15	,	,	PUNCT
ajfa-12152	233	16	j.-k	j.-k	PROPN
ajfa-12152	233	17	.	.	PUNCT
ajfa-12152	234	1	(	(	PUNCT
ajfa-12152	234	2	1997	1997	NUM
ajfa-12152	234	3	)	)	PUNCT
ajfa-12152	234	4	.	.	PUNCT
ajfa-12152	235	1	why	why	SCONJ
ajfa-12152	235	2	is	be	AUX
ajfa-12152	235	3	there	there	PRON
ajfa-12152	235	4	a	a	DET
ajfa-12152	235	5	home	home	NOUN
ajfa-12152	235	6	bias	bias	NOUN
ajfa-12152	235	7	?	?	PUNCT
ajfa-12152	236	1	an	an	DET
ajfa-12152	236	2	analysis	analysis	NOUN
ajfa-12152	236	3	of	of	ADP
ajfa-12152	236	4	foreign	foreign	ADJ
ajfa-12152	236	5	portfolio	portfolio	NOUN
ajfa-12152	236	6	equity	equity	NOUN
ajfa-12152	236	7	ownership	ownership	NOUN
ajfa-12152	236	8	in	in	ADP
ajfa-12152	236	9	japan.journal	japan.journal	PROPN
ajfa-12152	236	10	of	of	ADP
ajfa-12152	236	11	financial	financial	ADJ
ajfa-12152	236	12	economics	economic	NOUN
ajfa-12152	236	13	,	,	PUNCT
ajfa-12152	236	14	46(1	46(1	PROPN
ajfa-12152	236	15	)	)	PUNCT
ajfa-12152	236	16	,	,	PUNCT
ajfa-12152	236	17	3	3	NUM
ajfa-12152	236	18	-	-	SYM
ajfa-12152	236	19	28	28	NUM
ajfa-12152	236	20	.	.	PUNCT
ajfa-12152	237	1	https://doi.org/10.1016/s0304-405x(97)00023-8	https://doi.org/10.1016/s0304-405x(97)00023-8	PROPN
ajfa-12152	237	2	kern	kern	PROPN
ajfa-12152	237	3	,	,	PUNCT
ajfa-12152	237	4	s.	s.	PROPN
ajfa-12152	237	5	(	(	PUNCT
ajfa-12152	237	6	2012	2012	NUM
ajfa-12152	237	7	)	)	PUNCT
ajfa-12152	237	8	.	.	PUNCT
ajfa-12152	238	1	gcc	gcc	NOUN
ajfa-12152	238	2	financial	financial	ADJ
ajfa-12152	238	3	markets	market	NOUN
ajfa-12152	238	4	:	:	PUNCT
ajfa-12152	238	5	long	long	ADJ
ajfa-12152	238	6	-	-	PUNCT
ajfa-12152	238	7	term	term	NOUN
ajfa-12152	238	8	prospects	prospect	NOUN
ajfa-12152	238	9	for	for	ADP
ajfa-12152	238	10	finance	finance	NOUN
ajfa-12152	238	11	in	in	ADP
ajfa-12152	238	12	the	the	DET
ajfa-12152	238	13	gulf	gulf	PROPN
ajfa-12152	238	14	region	region	NOUN
ajfa-12152	238	15	.	.	PUNCT
ajfa-12152	239	1	deutsche	deutsche	PROPN
ajfa-12152	239	2	bank	bank	PROPN
ajfa-12152	239	3	research	research	PROPN
ajfa-12152	239	4	.	.	PUNCT
ajfa-12152	240	1	current	current	ADJ
ajfa-12152	240	2	issues	issue	NOUN
ajfa-12152	240	3	.	.	PUNCT
ajfa-12152	241	1	retrieved	retrieve	VERB
ajfa-12152	241	2	from	from	ADP
ajfa-12152	241	3	:	:	PUNCT
ajfa-12152	241	4	https://www.deutschebank.nl/nl/docs/db_research_-_gcc_financial_markets.pdf	https://www.deutschebank.nl/nl/docs/db_research_-_gcc_financial_markets.pdf	PROPN
ajfa-12152	241	5	kim	kim	PROPN
ajfa-12152	241	6	,	,	PUNCT
ajfa-12152	241	7	i.	i.	PROPN
ajfa-12152	241	8	j.	j.	PROPN
ajfa-12152	241	9	,	,	PUNCT
ajfa-12152	241	10	eppler	eppler	PROPN
ajfa-12152	241	11	-	-	PUNCT
ajfa-12152	241	12	kim	kim	PROPN
ajfa-12152	241	13	,	,	PUNCT
ajfa-12152	241	14	j.	j.	PROPN
ajfa-12152	241	15	,	,	PUNCT
ajfa-12152	241	16	kim	kim	PROPN
ajfa-12152	241	17	,	,	PUNCT
ajfa-12152	241	18	w.	w.	PROPN
ajfa-12152	241	19	s.	s.	PROPN
ajfa-12152	241	20	,	,	PUNCT
ajfa-12152	241	21	&	&	CCONJ
ajfa-12152	241	22	byun	byun	PROPN
ajfa-12152	241	23	,	,	PUNCT
ajfa-12152	241	24	s.	s.	PROPN
ajfa-12152	241	25	j.	j.	PROPN
ajfa-12152	241	26	(	(	PUNCT
ajfa-12152	241	27	2010	2010	NUM
ajfa-12152	241	28	)	)	PUNCT
ajfa-12152	241	29	.	.	PUNCT
ajfa-12152	242	1	foreign	foreign	ADJ
ajfa-12152	242	2	investors	investor	NOUN
ajfa-12152	242	3	and	and	CCONJ
ajfa-12152	242	4	corporate	corporate	ADJ
ajfa-12152	242	5	governance	governance	NOUN
ajfa-12152	242	6	in	in	ADP
ajfa-12152	242	7	korea	korea	PROPN
ajfa-12152	242	8	.	.	PUNCT
ajfa-12152	243	1	pacific	pacific	ADJ
ajfa-12152	243	2	-	-	PUNCT
ajfa-12152	243	3	basin	basin	NOUN
ajfa-12152	243	4	finance	finance	NOUN
ajfa-12152	243	5	journal	journal	NOUN
ajfa-12152	243	6	,	,	PUNCT
ajfa-12152	243	7	18(4	18(4	NUM
ajfa-12152	243	8	)	)	PUNCT
ajfa-12152	243	9	,	,	PUNCT
ajfa-12152	243	10	390	390	NUM
ajfa-12152	243	11	-	-	SYM
ajfa-12152	243	12	402	402	NUM
ajfa-12152	243	13	.	.	PUNCT
ajfa-12152	244	1	https://doi.org/10.1016/j.pacfin.2010.04.002	https://doi.org/10.1016/j.pacfin.2010.04.002	PROPN
ajfa-12152	244	2	klapper	klapper	NOUN
ajfa-12152	244	3	,	,	PUNCT
ajfa-12152	244	4	l.	l.	PROPN
ajfa-12152	244	5	f.	f.	PROPN
ajfa-12152	244	6	,	,	PUNCT
ajfa-12152	244	7	&	&	CCONJ
ajfa-12152	244	8	love	love	PROPN
ajfa-12152	244	9	,	,	PUNCT
ajfa-12152	244	10	i.	i.	PROPN
ajfa-12152	244	11	(	(	PUNCT
ajfa-12152	244	12	2004	2004	NUM
ajfa-12152	244	13	)	)	PUNCT
ajfa-12152	244	14	.	.	PUNCT
ajfa-12152	245	1	corporate	corporate	ADJ
ajfa-12152	245	2	governance	governance	NOUN
ajfa-12152	245	3	,	,	PUNCT
ajfa-12152	245	4	investor	investor	NOUN
ajfa-12152	245	5	protection	protection	NOUN
ajfa-12152	245	6	,	,	PUNCT
ajfa-12152	245	7	and	and	CCONJ
ajfa-12152	245	8	performance	performance	NOUN
ajfa-12152	245	9	in	in	ADP
ajfa-12152	245	10	emerging	emerge	VERB
ajfa-12152	245	11	markets.journal	markets.journal	PROPN
ajfa-12152	245	12	of	of	ADP
ajfa-12152	245	13	corporate	corporate	ADJ
ajfa-12152	245	14	finance	finance	NOUN
ajfa-12152	245	15	,	,	PUNCT
ajfa-12152	245	16	10(5	10(5	NUM
ajfa-12152	245	17	)	)	PUNCT
ajfa-12152	245	18	,	,	PUNCT
ajfa-12152	245	19	703	703	NUM
ajfa-12152	245	20	-	-	SYM
ajfa-12152	245	21	728	728	NUM
ajfa-12152	245	22	.	.	PUNCT
ajfa-12152	246	1	https://doi.org/10.1016/s0929-1199(03)00046-4	https://doi.org/10.1016/s0929-1199(03)00046-4	PROPN
ajfa-12152	246	2	kyereboah	kyereboah	PROPN
ajfa-12152	246	3	-	-	PUNCT
ajfa-12152	246	4	coleman	coleman	PROPN
ajfa-12152	246	5	,	,	PUNCT
ajfa-12152	246	6	a.	a.	NOUN
ajfa-12152	246	7	(	(	PUNCT
ajfa-12152	246	8	2008	2008	NUM
ajfa-12152	246	9	)	)	PUNCT
ajfa-12152	246	10	.	.	PUNCT
ajfa-12152	247	1	corporate	corporate	ADJ
ajfa-12152	247	2	governance	governance	NOUN
ajfa-12152	247	3	and	and	CCONJ
ajfa-12152	247	4	firm	firm	ADJ
ajfa-12152	247	5	performance	performance	NOUN
ajfa-12152	247	6	in	in	ADP
ajfa-12152	247	7	africa	africa	PROPN
ajfa-12152	247	8	:	:	PUNCT
ajfa-12152	247	9	a	a	DET
ajfa-12152	247	10	dynamic	dynamic	ADJ
ajfa-12152	247	11	panel	panel	NOUN
ajfa-12152	247	12	data	data	VERB
ajfa-12152	247	13	analysis	analysis	NOUN
ajfa-12152	247	14	.	.	PUNCT
ajfa-12152	248	1	journal	journal	PROPN
ajfa-12152	248	2	for	for	ADP
ajfa-12152	248	3	studies	study	NOUN
ajfa-12152	248	4	in	in	ADP
ajfa-12152	248	5	economics	economics	PROPN
ajfa-12152	248	6	&	&	CCONJ
ajfa-12152	248	7	econometrics	econometric	NOUN
ajfa-12152	248	8	,	,	PUNCT
ajfa-12152	248	9	32(2	32(2	NUM
ajfa-12152	248	10	)	)	PUNCT
ajfa-12152	248	11	.	.	PUNCT
ajfa-12152	249	1	http://hdl.handle.net/10520/ejc21470	http://hdl.handle.net/10520/ejc21470	ADJ
ajfa-12152	249	2	leuz	leuz	NOUN
ajfa-12152	249	3	,	,	PUNCT
ajfa-12152	249	4	c.	c.	NOUN
ajfa-12152	249	5	,	,	PUNCT
ajfa-12152	249	6	lins	lins	PROPN
ajfa-12152	249	7	,	,	PUNCT
ajfa-12152	249	8	k.	k.	PROPN
ajfa-12152	250	1	v.	v.	PROPN
ajfa-12152	250	2	,	,	PUNCT
ajfa-12152	250	3	&	&	CCONJ
ajfa-12152	250	4	warnock	warnock	PROPN
ajfa-12152	250	5	,	,	PUNCT
ajfa-12152	251	1	f.	f.	PROPN
ajfa-12152	251	2	e.	e.	PROPN
ajfa-12152	251	3	(	(	PUNCT
ajfa-12152	251	4	2010	2010	NUM
ajfa-12152	251	5	)	)	PUNCT
ajfa-12152	251	6	.	.	PUNCT
ajfa-12152	252	1	do	do	AUX
ajfa-12152	252	2	foreigners	foreigner	NOUN
ajfa-12152	252	3	invest	invest	VERB
ajfa-12152	252	4	less	less	ADV
ajfa-12152	252	5	in	in	ADP
ajfa-12152	252	6	poorly	poorly	ADV
ajfa-12152	252	7	governed	govern	VERB
ajfa-12152	252	8	firms	firm	NOUN
ajfa-12152	252	9	?	?	PUNCT
ajfa-12152	253	1	review	review	NOUN
ajfa-12152	253	2	of	of	ADP
ajfa-12152	253	3	financial	financial	ADJ
ajfa-12152	253	4	studies	study	NOUN
ajfa-12152	253	5	,	,	PUNCT
ajfa-12152	253	6	23(3	23(3	NUM
ajfa-12152	253	7	)	)	PUNCT
ajfa-12152	253	8	,	,	PUNCT
ajfa-12152	253	9	3245-3285.https://doi.org/10.1093/rfs/hhn089.ra	3245-3285.https://doi.org/10.1093/rfs/hhn089.ra	NUM
ajfa-12152	253	10	luiz	luiz	NOUN
ajfa-12152	253	11	,	,	PUNCT
ajfa-12152	253	12	j.	j.	PROPN
ajfa-12152	253	13	m.	m.	PROPN
ajfa-12152	253	14	,	,	PUNCT
ajfa-12152	253	15	&	&	CCONJ
ajfa-12152	253	16	charalambous	charalambous	ADJ
ajfa-12152	253	17	,	,	PUNCT
ajfa-12152	253	18	h.	h.	PROPN
ajfa-12152	253	19	(	(	PUNCT
ajfa-12152	253	20	2009	2009	NUM
ajfa-12152	253	21	)	)	PUNCT
ajfa-12152	253	22	.	.	PUNCT
ajfa-12152	254	1	factors	factor	NOUN
ajfa-12152	254	2	influencing	influence	VERB
ajfa-12152	254	3	foreign	foreign	ADJ
ajfa-12152	254	4	direct	direct	ADJ
ajfa-12152	254	5	investment	investment	NOUN
ajfa-12152	254	6	of	of	ADP
ajfa-12152	254	7	south	south	ADJ
ajfa-12152	254	8	african	african	ADJ
ajfa-12152	254	9	financial	financial	ADJ
ajfa-12152	254	10	services	service	NOUN
ajfa-12152	254	11	firms	firm	NOUN
ajfa-12152	254	12	in	in	ADP
ajfa-12152	254	13	sub	sub	ADJ
ajfa-12152	254	14	-	-	ADJ
ajfa-12152	254	15	saharan	saharan	ADJ
ajfa-12152	254	16	africa	africa	PROPN
ajfa-12152	254	17	.	.	PUNCT
ajfa-12152	255	1	international	international	ADJ
ajfa-12152	255	2	business	business	PROPN
ajfa-12152	255	3	review	review	PROPN
ajfa-12152	255	4	,	,	PUNCT
ajfa-12152	255	5	18(3	18(3	NUM
ajfa-12152	255	6	)	)	PUNCT
ajfa-12152	255	7	,	,	PUNCT
ajfa-12152	255	8	305	305	NUM
ajfa-12152	255	9	-	-	SYM
ajfa-12152	255	10	317	317	NUM
ajfa-12152	255	11	.	.	PUNCT
ajfa-12152	256	1	https://doi.org/10.1016/j.ibusrev.2009.02.008	https://doi.org/10.1016/j.ibusrev.2009.02.008	NOUN
ajfa-12152	256	2	mangena	mangena	NOUN
ajfa-12152	256	3	,	,	PUNCT
ajfa-12152	256	4	m.	m.	NOUN
ajfa-12152	256	5	,	,	PUNCT
ajfa-12152	256	6	&	&	CCONJ
ajfa-12152	256	7	tauringana	tauringana	PROPN
ajfa-12152	256	8	,	,	PUNCT
ajfa-12152	256	9	v.	v.	PROPN
ajfa-12152	256	10	(	(	PUNCT
ajfa-12152	256	11	2007	2007	NUM
ajfa-12152	256	12	)	)	PUNCT
ajfa-12152	256	13	.	.	PUNCT
ajfa-12152	257	1	disclosure	disclosure	NOUN
ajfa-12152	257	2	,	,	PUNCT
ajfa-12152	257	3	corporate	corporate	ADJ
ajfa-12152	257	4	governance	governance	NOUN
ajfa-12152	257	5	and	and	CCONJ
ajfa-12152	257	6	foreign	foreign	ADJ
ajfa-12152	257	7	share	share	NOUN
ajfa-12152	257	8	ownership	ownership	NOUN
ajfa-12152	257	9	on	on	ADP
ajfa-12152	257	10	the	the	DET
ajfa-12152	257	11	zimbabwe	zimbabwe	ADJ
ajfa-12152	257	12	stock	stock	PROPN
ajfa-12152	257	13	exchange	exchange	PROPN
ajfa-12152	257	14	.	.	PUNCT
ajfa-12152	258	1	journal	journal	PROPN
ajfa-12152	258	2	of	of	ADP
ajfa-12152	258	3	international	international	ADJ
ajfa-12152	258	4	financial	financial	ADJ
ajfa-12152	258	5	management	management	NOUN
ajfa-12152	258	6	&	&	CCONJ
ajfa-12152	258	7	accounting	accounting	PROPN
ajfa-12152	258	8	,	,	PUNCT
ajfa-12152	258	9	18(2	18(2	NUM
ajfa-12152	258	10	)	)	PUNCT
ajfa-12152	258	11	,	,	PUNCT
ajfa-12152	258	12	53	53	NUM
ajfa-12152	258	13	-	-	SYM
ajfa-12152	258	14	85	85	NUM
ajfa-12152	258	15	.	.	PUNCT
ajfa-12152	259	1	https://doi.org/10.1111/j.1467-646x.2007.01008.x	https://doi.org/10.1111/j.1467-646x.2007.01008.x	PROPN
ajfa-12152	259	2	mcmullen	mcmullen	PROPN
ajfa-12152	259	3	,	,	PUNCT
ajfa-12152	259	4	d.a	d.a	PROPN
ajfa-12152	259	5	.	.	PROPN
ajfa-12152	259	6	,	,	PUNCT
ajfa-12152	259	7	&	&	CCONJ
ajfa-12152	259	8	raghunandan	raghunandan	PROPN
ajfa-12152	259	9	,	,	PUNCT
ajfa-12152	259	10	k.	k.	PROPN
ajfa-12152	259	11	(	(	PUNCT
ajfa-12152	259	12	1996	1996	NUM
ajfa-12152	259	13	)	)	PUNCT
ajfa-12152	259	14	.	.	PUNCT
ajfa-12152	260	1	enhancing	enhance	VERB
ajfa-12152	260	2	audit	audit	NOUN
ajfa-12152	260	3	committee	committee	NOUN
ajfa-12152	260	4	effectiveness	effectiveness	NOUN
ajfa-12152	260	5	.	.	PUNCT
ajfa-12152	261	1	journal	journal	PROPN
ajfa-12152	261	2	of	of	ADP
ajfa-12152	261	3	accountancy	accountancy	NOUN
ajfa-12152	261	4	,	,	PUNCT
ajfa-12152	261	5	182(2	182(2	NUM
ajfa-12152	261	6	)	)	PUNCT
ajfa-12152	261	7	79	79	NUM
ajfa-12152	261	8	-	-	SYM
ajfa-12152	261	9	81	81	NUM
ajfa-12152	261	10	.	.	PUNCT
ajfa-12152	262	1	miletkov	miletkov	PROPN
ajfa-12152	262	2	,	,	PUNCT
ajfa-12152	262	3	m.	m.	NOUN
ajfa-12152	262	4	k.	k.	PROPN
ajfa-12152	262	5	,	,	PUNCT
ajfa-12152	262	6	poulsen	poulsen	PROPN
ajfa-12152	262	7	,	,	PUNCT
ajfa-12152	262	8	a.	a.	PROPN
ajfa-12152	262	9	b.	b.	PROPN
ajfa-12152	262	10	,	,	PUNCT
ajfa-12152	262	11	&	&	CCONJ
ajfa-12152	262	12	wintoki	wintoki	PROPN
ajfa-12152	262	13	,	,	PUNCT
ajfa-12152	262	14	m.	m.	PROPN
ajfa-12152	262	15	b.	b.	PROPN
ajfa-12152	262	16	(	(	PUNCT
ajfa-12152	262	17	2014	2014	NUM
ajfa-12152	262	18	)	)	PUNCT
ajfa-12152	262	19	.	.	PUNCT
ajfa-12152	263	1	the	the	DET
ajfa-12152	263	2	role	role	NOUN
ajfa-12152	263	3	of	of	ADP
ajfa-12152	263	4	corporate	corporate	ADJ
ajfa-12152	263	5	board	board	NOUN
ajfa-12152	263	6	structure	structure	NOUN
ajfa-12152	263	7	in	in	ADP
ajfa-12152	263	8	attracting	attract	VERB
ajfa-12152	263	9	foreign	foreign	ADJ
ajfa-12152	263	10	investors	investor	NOUN
ajfa-12152	263	11	.	.	PUNCT
ajfa-12152	264	1	journal	journal	NOUN
ajfa-12152	264	2	of	of	ADP
ajfa-12152	264	3	corporate	corporate	ADJ
ajfa-12152	264	4	finance	finance	NOUN
ajfa-12152	264	5	,	,	PUNCT
ajfa-12152	264	6	29	29	NUM
ajfa-12152	264	7	,	,	PUNCT
ajfa-12152	264	8	143	143	NUM
ajfa-12152	264	9	-	-	SYM
ajfa-12152	264	10	157	157	NUM
ajfa-12152	264	11	.	.	PUNCT
ajfa-12152	265	1	https://doi.org/10.1016/j.jcorpfin.2014.06.005	https://doi.org/10.1016/j.jcorpfin.2014.06.005	PROPN
ajfa-12152	265	2	asian	asian	ADJ
ajfa-12152	265	3	journal	journal	NOUN
ajfa-12152	265	4	of	of	ADP
ajfa-12152	265	5	finance	finance	PROPN
ajfa-12152	265	6	&	&	CCONJ
ajfa-12152	265	7	accounting	accounting	PROPN
ajfa-12152	265	8	issn	issn	PROPN
ajfa-12152	265	9	1946	1946	NUM
ajfa-12152	265	10	-	-	PUNCT
ajfa-12152	265	11	052x	052x	PROPN
ajfa-12152	265	12	2017	2017	NUM
ajfa-12152	265	13	,	,	PUNCT
ajfa-12152	265	14	vol	vol	NOUN
ajfa-12152	265	15	.	.	NOUN
ajfa-12152	265	16	9	9	NUM
ajfa-12152	265	17	,	,	PUNCT
ajfa-12152	265	18	no	no	NOUN
ajfa-12152	265	19	.	.	NOUN
ajfa-12152	265	20	2	2	NUM
ajfa-12152	265	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12152	265	22	205	205	NUM
ajfa-12152	265	23	min	min	NOUN
ajfa-12152	265	24	,	,	PUNCT
ajfa-12152	265	25	b.	b.	PROPN
ajfa-12152	265	26	s.	s.	PROPN
ajfa-12152	265	27	,	,	PUNCT
ajfa-12152	265	28	&	&	CCONJ
ajfa-12152	265	29	bowman	bowman	PROPN
ajfa-12152	265	30	,	,	PUNCT
ajfa-12152	265	31	r.	r.	PROPN
ajfa-12152	265	32	g.	g.	PROPN
ajfa-12152	265	33	(	(	PUNCT
ajfa-12152	265	34	2015	2015	NUM
ajfa-12152	265	35	)	)	PUNCT
ajfa-12152	265	36	.	.	PUNCT
ajfa-12152	266	1	corporate	corporate	ADJ
ajfa-12152	266	2	governance	governance	NOUN
ajfa-12152	266	3	,	,	PUNCT
ajfa-12152	266	4	regulation	regulation	NOUN
ajfa-12152	266	5	and	and	CCONJ
ajfa-12152	266	6	foreign	foreign	ADJ
ajfa-12152	266	7	equity	equity	NOUN
ajfa-12152	266	8	ownership	ownership	NOUN
ajfa-12152	266	9	:	:	PUNCT
ajfa-12152	266	10	lessons	lesson	NOUN
ajfa-12152	266	11	from	from	ADP
ajfa-12152	266	12	korea	korea	PROPN
ajfa-12152	266	13	.	.	PUNCT
ajfa-12152	267	1	economic	economic	ADJ
ajfa-12152	267	2	modelling	modelling	NOUN
ajfa-12152	267	3	,	,	PUNCT
ajfa-12152	267	4	47	47	NUM
ajfa-12152	267	5	,	,	PUNCT
ajfa-12152	267	6	145	145	NUM
ajfa-12152	267	7	-	-	SYM
ajfa-12152	267	8	155	155	NUM
ajfa-12152	267	9	.	.	PUNCT
ajfa-12152	268	1	https://doi.org/10.1016/j.econmod.2015.02.030	https://doi.org/10.1016/j.econmod.2015.02.030	NUM
ajfa-12152	268	2	mustafa	mustafa	PROPN
ajfa-12152	268	3	,	,	PUNCT
ajfa-12152	268	4	s.	s.	PROPN
ajfa-12152	268	5	t.	t.	PROPN
ajfa-12152	268	6	,	,	PUNCT
ajfa-12152	268	7	&	&	CCONJ
ajfa-12152	268	8	ben	ben	PROPN
ajfa-12152	268	9	youssef	youssef	PROPN
ajfa-12152	268	10	,	,	PUNCT
ajfa-12152	268	11	n.	n.	PROPN
ajfa-12152	268	12	(	(	PUNCT
ajfa-12152	268	13	2010	2010	NUM
ajfa-12152	268	14	)	)	PUNCT
ajfa-12152	268	15	.	.	PUNCT
ajfa-12152	269	1	audit	audit	NOUN
ajfa-12152	269	2	committee	committee	PROPN
ajfa-12152	269	3	financial	financial	ADJ
ajfa-12152	269	4	expertise	expertise	NOUN
ajfa-12152	269	5	and	and	CCONJ
ajfa-12152	269	6	misappropriation	misappropriation	NOUN
ajfa-12152	269	7	of	of	ADP
ajfa-12152	269	8	assets	asset	NOUN
ajfa-12152	269	9	.	.	PUNCT
ajfa-12152	270	1	managerial	managerial	ADJ
ajfa-12152	270	2	auditing	auditing	NOUN
ajfa-12152	270	3	journal	journal	NOUN
ajfa-12152	270	4	,	,	PUNCT
ajfa-12152	270	5	25(3	25(3	NUM
ajfa-12152	270	6	)	)	PUNCT
ajfa-12152	270	7	,	,	PUNCT
ajfa-12152	270	8	208	208	NUM
ajfa-12152	270	9	-	-	SYM
ajfa-12152	270	10	225	225	NUM
ajfa-12152	270	11	.	.	PUNCT
ajfa-12152	271	1	https://doi.org/10.1108/02686901011026323	https://doi.org/10.1108/02686901011026323	PROPN
ajfa-12152	271	2	myers	myers	PROPN
ajfa-12152	271	3	,	,	PUNCT
ajfa-12152	271	4	r.	r.	PROPN
ajfa-12152	271	5	h.	h.	PROPN
ajfa-12152	271	6	r.	r.	PROPN
ajfa-12152	271	7	h.	h.	PROPN
ajfa-12152	271	8	(	(	PUNCT
ajfa-12152	271	9	1990	1990	NUM
ajfa-12152	271	10	)	)	PUNCT
ajfa-12152	271	11	.	.	PUNCT
ajfa-12152	272	1	classical	classical	ADJ
ajfa-12152	272	2	and	and	CCONJ
ajfa-12152	272	3	modern	modern	ADJ
ajfa-12152	272	4	regression	regression	NOUN
ajfa-12152	272	5	with	with	ADP
ajfa-12152	272	6	applications.technometrics	applications.technometric	NOUN
ajfa-12152	272	7	,	,	PUNCT
ajfa-12152	272	8	33(2	33(2	NUM
ajfa-12152	272	9	)	)	PUNCT
ajfa-12152	272	10	,	,	PUNCT
ajfa-12152	272	11	377	377	NUM
ajfa-12152	272	12	-	-	SYM
ajfa-12152	272	13	378	378	NUM
ajfa-12152	272	14	.	.	PUNCT
ajfa-12152	273	1	https://doi.org/10.1080/00401706.1991.10484831	https://doi.org/10.1080/00401706.1991.10484831	PROPN
ajfa-12152	273	2	nawafly	nawafly	ADV
ajfa-12152	273	3	,	,	PUNCT
ajfa-12152	273	4	a.	a.	NOUN
ajfa-12152	273	5	t.	t.	PROPN
ajfa-12152	273	6	,	,	PUNCT
ajfa-12152	273	7	&	&	CCONJ
ajfa-12152	273	8	al_arussi	al_arussi	PROPN
ajfa-12152	273	9	.	.	PUNCT
ajfa-12152	274	1	a.s	a.s	PROPN
ajfa-12152	274	2	.	.	PROPN
ajfa-12152	275	1	(	(	PUNCT
ajfa-12152	275	2	2016	2016	NUM
ajfa-12152	275	3	)	)	PUNCT
ajfa-12152	275	4	.	.	PUNCT
ajfa-12152	276	1	“	"	PUNCT
ajfa-12152	276	2	impact	impact	NOUN
ajfa-12152	276	3	of	of	ADP
ajfa-12152	276	4	board	board	NOUN
ajfa-12152	276	5	’s	’s	PART
ajfa-12152	276	6	characteristics	characteristic	NOUN
ajfa-12152	276	7	,	,	PUNCT
ajfa-12152	276	8	audit	audit	NOUN
ajfa-12152	276	9	committee	committee	NOUN
ajfa-12152	276	10	characteristics	characteristic	NOUN
ajfa-12152	276	11	over	over	ADP
ajfa-12152	276	12	firm	firm	ADJ
ajfa-12152	276	13	performance	performance	NOUN
ajfa-12152	276	14	”	"	PUNCT
ajfa-12152	276	15	icas	ica	NOUN
ajfa-12152	276	16	,	,	PUNCT
ajfa-12152	276	17	international	international	ADJ
ajfa-12152	276	18	conference	conference	NOUN
ajfa-12152	276	19	proceedings	proceeding	NOUN
ajfa-12152	276	20	,	,	PUNCT
ajfa-12152	276	21	online	online	ADV
ajfa-12152	276	22	available	available	ADJ
ajfa-12152	276	23	at	at	ADP
ajfa-12152	276	24	www.icas.my	www.icas.my	PROPN
ajfa-12152	276	25	.	.	PUNCT
ajfa-12152	277	1	http://repo.uum.edu.my/id/eprint/20787	http://repo.uum.edu.my/id/eprint/20787	PROPN
ajfa-12152	277	2	ramaswamy	ramaswamy	ADJ
ajfa-12152	277	3	,	,	PUNCT
ajfa-12152	277	4	k.	k.	PROPN
ajfa-12152	277	5	,	,	PUNCT
ajfa-12152	277	6	&	&	CCONJ
ajfa-12152	277	7	li	li	PROPN
ajfa-12152	277	8	,	,	PUNCT
ajfa-12152	277	9	m.	m.	NOUN
ajfa-12152	277	10	(	(	PUNCT
ajfa-12152	277	11	2001	2001	NUM
ajfa-12152	277	12	)	)	PUNCT
ajfa-12152	277	13	.	.	PUNCT
ajfa-12152	278	1	foreign	foreign	ADJ
ajfa-12152	278	2	investors	investor	NOUN
ajfa-12152	278	3	,	,	PUNCT
ajfa-12152	278	4	foreign	foreign	ADJ
ajfa-12152	278	5	directors	director	NOUN
ajfa-12152	278	6	and	and	CCONJ
ajfa-12152	278	7	corporate	corporate	ADJ
ajfa-12152	278	8	diversification	diversification	NOUN
ajfa-12152	278	9	:	:	PUNCT
ajfa-12152	278	10	an	an	DET
ajfa-12152	278	11	empirical	empirical	ADJ
ajfa-12152	278	12	examination	examination	NOUN
ajfa-12152	278	13	of	of	ADP
ajfa-12152	278	14	large	large	ADJ
ajfa-12152	278	15	manufacturing	manufacturing	NOUN
ajfa-12152	278	16	companies	company	NOUN
ajfa-12152	278	17	in	in	ADP
ajfa-12152	278	18	india	india	PROPN
ajfa-12152	278	19	.	.	PUNCT
ajfa-12152	279	1	asia	asia	PROPN
ajfa-12152	279	2	pacific	pacific	PROPN
ajfa-12152	279	3	journal	journal	PROPN
ajfa-12152	279	4	of	of	ADP
ajfa-12152	279	5	management	management	NOUN
ajfa-12152	279	6	,	,	PUNCT
ajfa-12152	279	7	18(2	18(2	NUM
ajfa-12152	279	8	)	)	PUNCT
ajfa-12152	279	9	,	,	PUNCT
ajfa-12152	279	10	207	207	NUM
ajfa-12152	279	11	-	-	SYM
ajfa-12152	279	12	222	222	NUM
ajfa-12152	279	13	.	.	PUNCT
ajfa-12152	280	1	https://doi.org/10.1023/a:1010620008101	https://doi.org/10.1023/a:1010620008101	PROPN
ajfa-12152	280	2	rediker	rediker	NOUN
ajfa-12152	280	3	,	,	PUNCT
ajfa-12152	280	4	k.	k.	PROPN
ajfa-12152	280	5	j.	j.	PROPN
ajfa-12152	280	6	,	,	PUNCT
ajfa-12152	280	7	&	&	CCONJ
ajfa-12152	280	8	seth	seth	PROPN
ajfa-12152	280	9	,	,	PUNCT
ajfa-12152	280	10	a.	a.	NOUN
ajfa-12152	280	11	(	(	PUNCT
ajfa-12152	280	12	1995	1995	NUM
ajfa-12152	280	13	)	)	PUNCT
ajfa-12152	280	14	.	.	PUNCT
ajfa-12152	281	1	boards	board	NOUN
ajfa-12152	281	2	of	of	ADP
ajfa-12152	281	3	directors	director	NOUN
ajfa-12152	281	4	and	and	CCONJ
ajfa-12152	281	5	substitution	substitution	NOUN
ajfa-12152	281	6	effects	effect	NOUN
ajfa-12152	281	7	of	of	ADP
ajfa-12152	281	8	alternative	alternative	ADJ
ajfa-12152	281	9	governance	governance	NOUN
ajfa-12152	281	10	mechanisms	mechanism	NOUN
ajfa-12152	281	11	.	.	PUNCT
ajfa-12152	282	1	strategic	strategic	ADJ
ajfa-12152	282	2	management	management	NOUN
ajfa-12152	282	3	journal	journal	NOUN
ajfa-12152	282	4	,	,	PUNCT
ajfa-12152	282	5	16(2	16(2	NUM
ajfa-12152	282	6	)	)	PUNCT
ajfa-12152	282	7	,	,	PUNCT
ajfa-12152	282	8	85	85	NUM
ajfa-12152	282	9	-	-	SYM
ajfa-12152	282	10	99	99	NUM
ajfa-12152	282	11	.	.	PUNCT
ajfa-12152	283	1	https://doi.org/10.1002/smj.4250160202	https://doi.org/10.1002/smj.4250160202	PROPN
ajfa-12152	283	2	rouf	rouf	NOUN
ajfa-12152	283	3	,	,	PUNCT
ajfa-12152	283	4	m.	m.	NOUN
ajfa-12152	283	5	(	(	PUNCT
ajfa-12152	283	6	2011	2011	NUM
ajfa-12152	283	7	)	)	PUNCT
ajfa-12152	283	8	.	.	PUNCT
ajfa-12152	284	1	the	the	DET
ajfa-12152	284	2	relationship	relationship	NOUN
ajfa-12152	284	3	between	between	ADP
ajfa-12152	284	4	corporate	corporate	ADJ
ajfa-12152	284	5	governance	governance	NOUN
ajfa-12152	284	6	and	and	CCONJ
ajfa-12152	284	7	value	value	NOUN
ajfa-12152	284	8	of	of	ADP
ajfa-12152	284	9	the	the	DET
ajfa-12152	284	10	firm	firm	NOUN
ajfa-12152	284	11	in	in	ADP
ajfa-12152	284	12	developing	develop	VERB
ajfa-12152	284	13	countries	country	NOUN
ajfa-12152	284	14	:	:	PUNCT
ajfa-12152	284	15	evidence	evidence	NOUN
ajfa-12152	284	16	from	from	ADP
ajfa-12152	284	17	bangladesh	bangladesh	PROPN
ajfa-12152	284	18	.	.	PUNCT
ajfa-12152	285	1	the	the	DET
ajfa-12152	285	2	international	international	ADJ
ajfa-12152	285	3	journal	journal	NOUN
ajfa-12152	285	4	of	of	ADP
ajfa-12152	285	5	applied	apply	VERB
ajfa-12152	285	6	economics	economic	NOUN
ajfa-12152	285	7	and	and	CCONJ
ajfa-12152	285	8	finance	finance	NOUN
ajfa-12152	285	9	,	,	PUNCT
ajfa-12152	285	10	5	5	NUM
ajfa-12152	285	11	,	,	PUNCT
ajfa-12152	285	12	237	237	NUM
ajfa-12152	285	13	-	-	SYM
ajfa-12152	285	14	244	244	NUM
ajfa-12152	285	15	.	.	PUNCT
ajfa-12152	286	1	https://doi.org/10.3923/ijaef.2011.237.244	https://doi.org/10.3923/ijaef.2011.237.244	PROPN
ajfa-12152	286	2	salleh	salleh	PROPN
ajfa-12152	286	3	,	,	PUNCT
ajfa-12152	286	4	n.	n.	PROPN
ajfa-12152	286	5	m.	m.	PROPN
ajfa-12152	286	6	z.	z.	PROPN
ajfa-12152	286	7	n.	n.	PROPN
ajfa-12152	286	8	,	,	PUNCT
ajfa-12152	286	9	&	&	CCONJ
ajfa-12152	286	10	haat	haat	PROPN
ajfa-12152	286	11	,	,	PUNCT
ajfa-12152	286	12	m.	m.	NOUN
ajfa-12152	286	13	h.	h.	PROPN
ajfa-12152	286	14	c.	c.	PROPN
ajfa-12152	286	15	(	(	PUNCT
ajfa-12152	286	16	2014	2014	NUM
ajfa-12152	286	17	)	)	PUNCT
ajfa-12152	286	18	.	.	PUNCT
ajfa-12152	287	1	audit	audit	NOUN
ajfa-12152	287	2	committee	committee	PROPN
ajfa-12152	287	3	and	and	CCONJ
ajfa-12152	287	4	earnings	earning	NOUN
ajfa-12152	287	5	management	management	NOUN
ajfa-12152	287	6	:	:	PUNCT
ajfa-12152	287	7	pre	pre	VERB
ajfa-12152	287	8	and	and	CCONJ
ajfa-12152	287	9	post	post	VERB
ajfa-12152	287	10	mccg.international	mccg.international	ADJ
ajfa-12152	287	11	review	review	NOUN
ajfa-12152	287	12	of	of	ADP
ajfa-12152	287	13	management	management	NOUN
ajfa-12152	287	14	and	and	CCONJ
ajfa-12152	287	15	business	business	NOUN
ajfa-12152	287	16	research	research	NOUN
ajfa-12152	287	17	,	,	PUNCT
ajfa-12152	287	18	3(1	3(1	NUM
ajfa-12152	287	19	)	)	PUNCT
ajfa-12152	287	20	,	,	PUNCT
ajfa-12152	287	21	307	307	NUM
ajfa-12152	287	22	-	-	SYM
ajfa-12152	287	23	318	318	NUM
ajfa-12152	287	24	.	.	PUNCT
ajfa-12152	288	1	:	:	PUNCT
ajfa-12152	289	1	https://www.researchgate.net/publication/260715345	https://www.researchgate.net/publication/260715345	PROPN
ajfa-12152	289	2	suwaidan	suwaidan	PROPN
ajfa-12152	289	3	,	,	PUNCT
ajfa-12152	289	4	m.	m.	NOUN
ajfa-12152	289	5	,	,	PUNCT
ajfa-12152	289	6	abed	abe	VERB
ajfa-12152	289	7	,	,	PUNCT
ajfa-12152	289	8	s.	s.	PROPN
ajfa-12152	289	9	,	,	PUNCT
ajfa-12152	289	10	&	&	CCONJ
ajfa-12152	289	11	al	al	PROPN
ajfa-12152	289	12	-	-	PUNCT
ajfa-12152	289	13	khoury	khoury	PROPN
ajfa-12152	289	14	,	,	PUNCT
ajfa-12152	289	15	a.	a.	NOUN
ajfa-12152	289	16	(	(	PUNCT
ajfa-12152	289	17	2013	2013	NUM
ajfa-12152	289	18	)	)	PUNCT
ajfa-12152	289	19	.	.	PUNCT
ajfa-12152	290	1	corporate	corporate	ADJ
ajfa-12152	290	2	governance	governance	NOUN
ajfa-12152	290	3	and	and	CCONJ
ajfa-12152	290	4	non	non	ADJ
ajfa-12152	290	5	-	-	ADJ
ajfa-12152	290	6	jordanian	jordanian	ADJ
ajfa-12152	290	7	share	share	NOUN
ajfa-12152	290	8	ownership	ownership	NOUN
ajfa-12152	290	9	:	:	PUNCT
ajfa-12152	290	10	the	the	DET
ajfa-12152	290	11	case	case	NOUN
ajfa-12152	290	12	of	of	ADP
ajfa-12152	290	13	amman	amman	PROPN
ajfa-12152	290	14	stock	stock	PROPN
ajfa-12152	290	15	exchange	exchange	PROPN
ajfa-12152	290	16	.	.	PUNCT
ajfa-12152	291	1	international	international	ADJ
ajfa-12152	291	2	journal	journal	PROPN
ajfa-12152	291	3	of	of	ADP
ajfa-12152	291	4	business	business	NOUN
ajfa-12152	291	5	and	and	CCONJ
ajfa-12152	291	6	management	management	NOUN
ajfa-12152	291	7	,	,	PUNCT
ajfa-12152	291	8	8(20	8(20	NUM
ajfa-12152	291	9	)	)	PUNCT
ajfa-12152	291	10	,	,	PUNCT
ajfa-12152	291	11	14	14	NUM
ajfa-12152	291	12	.	.	PUNCT
ajfa-12152	292	1	https://doi.org/10.5539/ijbm.v8n20p14	https://doi.org/10.5539/ijbm.v8n20p14	PROPN
ajfa-12152	292	2	tabachnick	tabachnick	PROPN
ajfa-12152	292	3	,	,	PUNCT
ajfa-12152	292	4	b.	b.	PROPN
ajfa-12152	292	5	,	,	PUNCT
ajfa-12152	292	6	&	&	CCONJ
ajfa-12152	292	7	fidell	fidell	PROPN
ajfa-12152	292	8	,	,	PUNCT
ajfa-12152	292	9	l.	l.	PROPN
ajfa-12152	292	10	(	(	PUNCT
ajfa-12152	292	11	1983	1983	NUM
ajfa-12152	292	12	)	)	PUNCT
ajfa-12152	292	13	.	.	PUNCT
ajfa-12152	293	1	using	use	VERB
ajfa-12152	293	2	multivariate	multivariate	NOUN
ajfa-12152	293	3	statistics	statistic	NOUN
ajfa-12152	293	4	.	.	PUNCT
ajfa-12152	294	1	new	new	PROPN
ajfa-12152	294	2	york	york	PROPN
ajfa-12152	294	3	:	:	PUNCT
ajfa-12152	295	1	harper	harper	PROPN
ajfa-12152	295	2	jr	jr	PROPN
ajfa-12152	295	3	waqas	waqas	PROPN
ajfa-12152	295	4	,	,	PUNCT
ajfa-12152	295	5	y.	y.	PROPN
ajfa-12152	295	6	,	,	PUNCT
ajfa-12152	295	7	hashmi	hashmi	PROPN
ajfa-12152	295	8	,	,	PUNCT
ajfa-12152	295	9	s.	s.	PROPN
ajfa-12152	295	10	h.	h.	PROPN
ajfa-12152	295	11	,	,	PUNCT
ajfa-12152	295	12	&	&	CCONJ
ajfa-12152	295	13	nazir	nazir	PROPN
ajfa-12152	295	14	,	,	PUNCT
ajfa-12152	295	15	m.	m.	NOUN
ajfa-12152	295	16	i.	i.	PROPN
ajfa-12152	295	17	(	(	PUNCT
ajfa-12152	295	18	2015	2015	NUM
ajfa-12152	295	19	)	)	PUNCT
ajfa-12152	295	20	.	.	PUNCT
ajfa-12152	296	1	macroeconomic	macroeconomic	ADJ
ajfa-12152	296	2	factors	factor	NOUN
ajfa-12152	296	3	and	and	CCONJ
ajfa-12152	296	4	foreign	foreign	ADJ
ajfa-12152	296	5	portfolio	portfolio	NOUN
ajfa-12152	296	6	investment	investment	NOUN
ajfa-12152	296	7	volatility	volatility	NOUN
ajfa-12152	296	8	:	:	PUNCT
ajfa-12152	296	9	a	a	DET
ajfa-12152	296	10	case	case	NOUN
ajfa-12152	296	11	of	of	ADP
ajfa-12152	296	12	south	south	ADJ
ajfa-12152	296	13	asian	asian	ADJ
ajfa-12152	296	14	countries	country	NOUN
ajfa-12152	296	15	.	.	PUNCT
ajfa-12152	297	1	future	future	ADJ
ajfa-12152	297	2	business	business	NOUN
ajfa-12152	297	3	journal	journal	NOUN
ajfa-12152	297	4	,	,	PUNCT
ajfa-12152	297	5	1(1	1(1	NUM
ajfa-12152	297	6	)	)	PUNCT
ajfa-12152	297	7	,	,	PUNCT
ajfa-12152	297	8	65	65	NUM
ajfa-12152	297	9	-	-	SYM
ajfa-12152	297	10	74	74	NUM
ajfa-12152	297	11	.	.	PUNCT
ajfa-12152	298	1	https://doi.org/10.1016/j.fbj.2015.11.002	https://doi.org/10.1016/j.fbj.2015.11.002	NOUN
ajfa-12152	298	2	ward	ward	PROPN
ajfa-12152	298	3	,	,	PUNCT
ajfa-12152	298	4	a.	a.	PROPN
ajfa-12152	298	5	j.	j.	PROPN
ajfa-12152	298	6	,	,	PUNCT
ajfa-12152	298	7	brown	brown	PROPN
ajfa-12152	298	8	,	,	PUNCT
ajfa-12152	298	9	j.	j.	PROPN
ajfa-12152	298	10	a.	a.	PROPN
ajfa-12152	298	11	,	,	PUNCT
ajfa-12152	298	12	&	&	CCONJ
ajfa-12152	298	13	rodriguez	rodriguez	PROPN
ajfa-12152	298	14	,	,	PUNCT
ajfa-12152	298	15	d.	d.	PROPN
ajfa-12152	298	16	(	(	PUNCT
ajfa-12152	298	17	2009	2009	NUM
ajfa-12152	298	18	)	)	PUNCT
ajfa-12152	298	19	.	.	PUNCT
ajfa-12152	299	1	governance	governance	NOUN
ajfa-12152	299	2	bundles	bundle	NOUN
ajfa-12152	299	3	,	,	PUNCT
ajfa-12152	299	4	firm	firm	ADJ
ajfa-12152	299	5	performance	performance	NOUN
ajfa-12152	299	6	,	,	PUNCT
ajfa-12152	299	7	and	and	CCONJ
ajfa-12152	299	8	the	the	DET
ajfa-12152	299	9	substitutability	substitutability	NOUN
ajfa-12152	299	10	and	and	CCONJ
ajfa-12152	299	11	complementarity	complementarity	NOUN
ajfa-12152	299	12	of	of	ADP
ajfa-12152	299	13	governance	governance	NOUN
ajfa-12152	299	14	mechanisms	mechanism	NOUN
ajfa-12152	299	15	.	.	PUNCT
ajfa-12152	300	1	corporate	corporate	ADJ
ajfa-12152	300	2	governance	governance	NOUN
ajfa-12152	300	3	:	:	PUNCT
ajfa-12152	300	4	an	an	DET
ajfa-12152	300	5	international	international	ADJ
ajfa-12152	300	6	review	review	NOUN
ajfa-12152	300	7	,	,	PUNCT
ajfa-12152	300	8	17(5	17(5	NUM
ajfa-12152	300	9	)	)	PUNCT
ajfa-12152	300	10	,	,	PUNCT
ajfa-12152	300	11	646	646	NUM
ajfa-12152	300	12	-	-	SYM
ajfa-12152	300	13	660	660	NUM
ajfa-12152	300	14	.	.	PUNCT
ajfa-12152	301	1	https://doi.org/10.1111/j.1467-8683.2009.00766.x	https://doi.org/10.1111/j.1467-8683.2009.00766.x	PROPN
ajfa-12152	301	2	zaman	zaman	PROPN
ajfa-12152	301	3	,	,	PUNCT
ajfa-12152	301	4	m.	m.	NOUN
ajfa-12152	301	5	,	,	PUNCT
ajfa-12152	301	6	hudaib	hudaib	PROPN
ajfa-12152	301	7	,	,	PUNCT
ajfa-12152	301	8	m.	m.	NOUN
ajfa-12152	301	9	,	,	PUNCT
ajfa-12152	301	10	&	&	CCONJ
ajfa-12152	301	11	haniffa	haniffa	PROPN
ajfa-12152	301	12	,	,	PUNCT
ajfa-12152	301	13	r.	r.	PROPN
ajfa-12152	301	14	(	(	PUNCT
ajfa-12152	301	15	2011	2011	NUM
ajfa-12152	301	16	)	)	PUNCT
ajfa-12152	301	17	.	.	PUNCT
ajfa-12152	302	1	corporate	corporate	ADJ
ajfa-12152	302	2	governance	governance	NOUN
ajfa-12152	302	3	quality	quality	NOUN
ajfa-12152	302	4	,	,	PUNCT
ajfa-12152	302	5	audit	audit	NOUN
ajfa-12152	302	6	fees	fee	NOUN
ajfa-12152	302	7	and	and	CCONJ
ajfa-12152	302	8	non‐audit	non‐audit	PROPN
ajfa-12152	302	9	services	service	NOUN
ajfa-12152	302	10	fees.journal	fees.journal	ADJ
ajfa-12152	302	11	of	of	ADP
ajfa-12152	302	12	business	business	NOUN
ajfa-12152	302	13	finance	finance	PROPN
ajfa-12152	302	14	&	&	CCONJ
ajfa-12152	302	15	accounting	accounting	PROPN
ajfa-12152	302	16	,	,	PUNCT
ajfa-12152	302	17	38(1‐2	38(1‐2	NUM
ajfa-12152	302	18	)	)	PUNCT
ajfa-12152	302	19	,	,	PUNCT
ajfa-12152	302	20	165	165	NUM
ajfa-12152	302	21	-	-	SYM
ajfa-12152	302	22	197	197	NUM
ajfa-12152	302	23	.	.	PUNCT
ajfa-12152	302	24	https://doi.org/10.1111/j.1468-5957.2010.02224.x	https://doi.org/10.1111/j.1468-5957.2010.02224.x	PROPN