id	sid	tid	token	lemma	pos
ajfa-13261	1	1	asian	asian	ADJ
ajfa-13261	1	2	journal	journal	PROPN
ajfa-13261	1	3	of	of	ADP
ajfa-13261	1	4	finance	finance	PROPN
ajfa-13261	1	5	&	&	CCONJ
ajfa-13261	1	6	accounting	accounting	PROPN
ajfa-13261	1	7	issn	issn	PROPN
ajfa-13261	1	8	1946	1946	NUM
ajfa-13261	1	9	-	-	PUNCT
ajfa-13261	1	10	052x	052x	NOUN
ajfa-13261	1	11	2018	2018	NUM
ajfa-13261	1	12	,	,	PUNCT
ajfa-13261	1	13	vol	vol	NOUN
ajfa-13261	1	14	.	.	PROPN
ajfa-13261	1	15	10	10	NUM
ajfa-13261	1	16	,	,	PUNCT
ajfa-13261	1	17	no	no	INTJ
ajfa-13261	1	18	.	.	NOUN
ajfa-13261	1	19	1	1	NUM
ajfa-13261	1	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	1	21	407	407	NUM
ajfa-13261	1	22	the	the	DET
ajfa-13261	1	23	effects	effect	NOUN
ajfa-13261	1	24	of	of	ADP
ajfa-13261	1	25	board	board	NOUN
ajfa-13261	1	26	compositions	composition	NOUN
ajfa-13261	1	27	and	and	CCONJ
ajfa-13261	1	28	audit	audit	NOUN
ajfa-13261	1	29	committee	committee	NOUN
ajfa-13261	1	30	characteristics	characteristic	NOUN
ajfa-13261	1	31	on	on	ADP
ajfa-13261	1	32	information	information	NOUN
ajfa-13261	1	33	disclosure	disclosure	NOUN
ajfa-13261	1	34	practices	practice	NOUN
ajfa-13261	1	35	:	:	PUNCT
ajfa-13261	1	36	a	a	DET
ajfa-13261	1	37	case	case	NOUN
ajfa-13261	1	38	of	of	ADP
ajfa-13261	1	39	singapore	singapore	PROPN
ajfa-13261	1	40	nunthapin	nunthapin	PROPN
ajfa-13261	1	41	chantachaimongkol	chantachaimongkol	PROPN
ajfa-13261	1	42	(	(	PUNCT
ajfa-13261	1	43	corresponding	corresponding	ADJ
ajfa-13261	1	44	author	author	NOUN
ajfa-13261	1	45	)	)	PUNCT
ajfa-13261	1	46	department	department	NOUN
ajfa-13261	1	47	of	of	ADP
ajfa-13261	1	48	management	management	NOUN
ajfa-13261	1	49	and	and	CCONJ
ajfa-13261	1	50	economics	economic	NOUN
ajfa-13261	1	51	,	,	PUNCT
ajfa-13261	1	52	dalian	dalian	PROPN
ajfa-13261	1	53	university	university	PROPN
ajfa-13261	1	54	of	of	ADP
ajfa-13261	1	55	technology	technology	PROPN
ajfa-13261	1	56	,	,	PUNCT
ajfa-13261	1	57	dalian	dalian	PROPN
ajfa-13261	1	58	,	,	PUNCT
ajfa-13261	1	59	china	china	PROPN
ajfa-13261	1	60	shuwen	shuwen	PROPN
ajfa-13261	1	61	chen	chen	PROPN
ajfa-13261	1	62	department	department	PROPN
ajfa-13261	1	63	of	of	ADP
ajfa-13261	1	64	management	management	NOUN
ajfa-13261	1	65	and	and	CCONJ
ajfa-13261	1	66	economics	economic	NOUN
ajfa-13261	1	67	,	,	PUNCT
ajfa-13261	1	68	dalian	dalian	PROPN
ajfa-13261	1	69	university	university	PROPN
ajfa-13261	1	70	of	of	ADP
ajfa-13261	1	71	technology	technology	PROPN
ajfa-13261	1	72	,	,	PUNCT
ajfa-13261	1	73	dalian	dalian	PROPN
ajfa-13261	1	74	,	,	PUNCT
ajfa-13261	1	75	china	china	PROPN
ajfa-13261	1	76	received	receive	VERB
ajfa-13261	1	77	:	:	PUNCT
ajfa-13261	1	78	april	april	PROPN
ajfa-13261	1	79	7	7	NUM
ajfa-13261	1	80	,	,	PUNCT
ajfa-13261	1	81	2018	2018	NUM
ajfa-13261	1	82	accepted	accept	VERB
ajfa-13261	1	83	:	:	PUNCT
ajfa-13261	1	84	june	june	PROPN
ajfa-13261	1	85	27	27	NUM
ajfa-13261	1	86	,	,	PUNCT
ajfa-13261	1	87	2018	2018	NUM
ajfa-13261	1	88	published	publish	VERB
ajfa-13261	1	89	:	:	PUNCT
ajfa-13261	1	90	june	june	PROPN
ajfa-13261	1	91	27	27	NUM
ajfa-13261	1	92	,	,	PUNCT
ajfa-13261	1	93	2018	2018	NUM
ajfa-13261	1	94	doi:10.5296	doi:10.5296	NOUN
ajfa-13261	1	95	/	/	SYM
ajfa-13261	1	96	ajfa.v10i1.13261	ajfa.v10i1.13261	NOUN
ajfa-13261	1	97	url	url	NOUN
ajfa-13261	1	98	:	:	PUNCT
ajfa-13261	1	99	https://doi.org/10.5296/ajfa.v10i1.13261	https://doi.org/10.5296/ajfa.v10i1.13261	X
ajfa-13261	1	100	abstract	abstract	ADV
ajfa-13261	1	101	this	this	DET
ajfa-13261	1	102	paper	paper	NOUN
ajfa-13261	1	103	aims	aim	VERB
ajfa-13261	1	104	to	to	PART
ajfa-13261	1	105	investigate	investigate	VERB
ajfa-13261	1	106	the	the	DET
ajfa-13261	1	107	effects	effect	NOUN
ajfa-13261	1	108	of	of	ADP
ajfa-13261	1	109	board	board	NOUN
ajfa-13261	1	110	compositions	composition	NOUN
ajfa-13261	1	111	and	and	CCONJ
ajfa-13261	1	112	audit	audit	NOUN
ajfa-13261	1	113	committee	committee	NOUN
ajfa-13261	1	114	characteristics	characteristic	NOUN
ajfa-13261	1	115	on	on	ADP
ajfa-13261	1	116	disclosure	disclosure	NOUN
ajfa-13261	1	117	practices	practice	NOUN
ajfa-13261	1	118	in	in	ADP
ajfa-13261	1	119	singapore	singapore	PROPN
ajfa-13261	1	120	.	.	PUNCT
ajfa-13261	2	1	the	the	DET
ajfa-13261	2	2	asean	asean	PROPN
ajfa-13261	2	3	disclosure	disclosure	PROPN
ajfa-13261	2	4	index	index	NOUN
ajfa-13261	2	5	,	,	PUNCT
ajfa-13261	2	6	covering	cover	VERB
ajfa-13261	2	7	212	212	NUM
ajfa-13261	2	8	items	item	NOUN
ajfa-13261	2	9	in	in	ADP
ajfa-13261	2	10	3	3	NUM
ajfa-13261	2	11	domains	domain	NOUN
ajfa-13261	2	12	:	:	PUNCT
ajfa-13261	2	13	financial	financial	ADJ
ajfa-13261	2	14	information	information	NOUN
ajfa-13261	2	15	,	,	PUNCT
ajfa-13261	2	16	non	non	ADJ
ajfa-13261	2	17	-	-	ADJ
ajfa-13261	2	18	financial	financial	ADJ
ajfa-13261	2	19	information	information	NOUN
ajfa-13261	2	20	,	,	PUNCT
ajfa-13261	2	21	and	and	CCONJ
ajfa-13261	2	22	strategic	strategic	ADJ
ajfa-13261	2	23	management	management	NOUN
ajfa-13261	2	24	information	information	NOUN
ajfa-13261	2	25	,	,	PUNCT
ajfa-13261	2	26	was	be	AUX
ajfa-13261	2	27	constructed	construct	VERB
ajfa-13261	2	28	to	to	PART
ajfa-13261	2	29	capture	capture	VERB
ajfa-13261	2	30	disclosed	disclose	VERB
ajfa-13261	2	31	information	information	NOUN
ajfa-13261	2	32	of	of	ADP
ajfa-13261	2	33	22	22	NUM
ajfa-13261	2	34	listed	list	VERB
ajfa-13261	2	35	companies	company	NOUN
ajfa-13261	2	36	from	from	ADP
ajfa-13261	2	37	2011	2011	NUM
ajfa-13261	2	38	-	-	SYM
ajfa-13261	2	39	2015	2015	NUM
ajfa-13261	2	40	,	,	PUNCT
ajfa-13261	2	41	made	make	VERB
ajfa-13261	2	42	out	out	ADP
ajfa-13261	2	43	of	of	ADP
ajfa-13261	2	44	110	110	NUM
ajfa-13261	2	45	observations	observation	NOUN
ajfa-13261	2	46	.	.	PUNCT
ajfa-13261	3	1	in	in	ADP
ajfa-13261	3	2	the	the	DET
ajfa-13261	3	3	analytical	analytical	ADJ
ajfa-13261	3	4	procedure	procedure	NOUN
ajfa-13261	3	5	,	,	PUNCT
ajfa-13261	3	6	multiple	multiple	ADJ
ajfa-13261	3	7	regression	regression	NOUN
ajfa-13261	3	8	models	model	NOUN
ajfa-13261	3	9	were	be	AUX
ajfa-13261	3	10	tested	test	VERB
ajfa-13261	3	11	through	through	ADP
ajfa-13261	3	12	eviews	eviews	PROPN
ajfa-13261	3	13	10	10	NUM
ajfa-13261	3	14	with	with	ADP
ajfa-13261	3	15	an	an	DET
ajfa-13261	3	16	ordinary	ordinary	ADJ
ajfa-13261	3	17	least	least	ADJ
ajfa-13261	3	18	squares	square	NOUN
ajfa-13261	3	19	(	(	PUNCT
ajfa-13261	3	20	ols	ol	NOUN
ajfa-13261	3	21	)	)	PUNCT
ajfa-13261	3	22	method	method	NOUN
ajfa-13261	3	23	to	to	PART
ajfa-13261	3	24	estimate	estimate	VERB
ajfa-13261	3	25	the	the	DET
ajfa-13261	3	26	connection	connection	NOUN
ajfa-13261	3	27	between	between	ADP
ajfa-13261	3	28	the	the	DET
ajfa-13261	3	29	predictors	predictor	NOUN
ajfa-13261	3	30	and	and	CCONJ
ajfa-13261	3	31	the	the	DET
ajfa-13261	3	32	dependent	dependent	ADJ
ajfa-13261	3	33	variable	variable	NOUN
ajfa-13261	3	34	.	.	PUNCT
ajfa-13261	4	1	an	an	DET
ajfa-13261	4	2	empirical	empirical	ADJ
ajfa-13261	4	3	result	result	NOUN
ajfa-13261	4	4	reports	report	NOUN
ajfa-13261	4	5	that	that	SCONJ
ajfa-13261	4	6	board	board	NOUN
ajfa-13261	4	7	size	size	NOUN
ajfa-13261	4	8	,	,	PUNCT
ajfa-13261	4	9	audit	audit	NOUN
ajfa-13261	4	10	committee	committee	NOUN
ajfa-13261	4	11	independence	independence	NOUN
ajfa-13261	4	12	,	,	PUNCT
ajfa-13261	4	13	a	a	DET
ajfa-13261	4	14	number	number	NOUN
ajfa-13261	4	15	of	of	ADP
ajfa-13261	4	16	audit	audit	NOUN
ajfa-13261	4	17	committee	committee	NOUN
ajfa-13261	4	18	meetings	meeting	NOUN
ajfa-13261	4	19	and	and	CCONJ
ajfa-13261	4	20	a	a	DET
ajfa-13261	4	21	number	number	NOUN
ajfa-13261	4	22	of	of	ADP
ajfa-13261	4	23	audit	audit	NOUN
ajfa-13261	4	24	committee	committee	NOUN
ajfa-13261	4	25	participation	participation	NOUN
ajfa-13261	4	26	rates	rate	NOUN
ajfa-13261	4	27	have	have	VERB
ajfa-13261	4	28	a	a	DET
ajfa-13261	4	29	positive	positive	ADJ
ajfa-13261	4	30	relationship	relationship	NOUN
ajfa-13261	4	31	with	with	ADP
ajfa-13261	4	32	the	the	DET
ajfa-13261	4	33	level	level	NOUN
ajfa-13261	4	34	of	of	ADP
ajfa-13261	4	35	corporate	corporate	ADJ
ajfa-13261	4	36	disclosure	disclosure	NOUN
ajfa-13261	4	37	while	while	SCONJ
ajfa-13261	4	38	ceo	ceo	NOUN
ajfa-13261	4	39	duality	duality	NOUN
ajfa-13261	4	40	has	have	VERB
ajfa-13261	4	41	a	a	DET
ajfa-13261	4	42	negative	negative	ADJ
ajfa-13261	4	43	association	association	NOUN
ajfa-13261	4	44	with	with	ADP
ajfa-13261	4	45	information	information	NOUN
ajfa-13261	4	46	disclosure	disclosure	NOUN
ajfa-13261	4	47	practices	practice	NOUN
ajfa-13261	4	48	.	.	PUNCT
ajfa-13261	5	1	for	for	ADP
ajfa-13261	5	2	other	other	ADJ
ajfa-13261	5	3	variables	variable	NOUN
ajfa-13261	5	4	covering	cover	VERB
ajfa-13261	5	5	board	board	NOUN
ajfa-13261	5	6	independence	independence	NOUN
ajfa-13261	5	7	,	,	PUNCT
ajfa-13261	5	8	a	a	DET
ajfa-13261	5	9	number	number	NOUN
ajfa-13261	5	10	of	of	ADP
ajfa-13261	5	11	board	board	NOUN
ajfa-13261	5	12	meetings	meeting	NOUN
ajfa-13261	5	13	,	,	PUNCT
ajfa-13261	5	14	a	a	DET
ajfa-13261	5	15	number	number	NOUN
ajfa-13261	5	16	of	of	ADP
ajfa-13261	5	17	director	director	NOUN
ajfa-13261	5	18	participation	participation	NOUN
ajfa-13261	5	19	rates	rate	NOUN
ajfa-13261	5	20	and	and	CCONJ
ajfa-13261	5	21	gender	gender	NOUN
ajfa-13261	5	22	diversity	diversity	NOUN
ajfa-13261	5	23	,	,	PUNCT
ajfa-13261	5	24	no	no	DET
ajfa-13261	5	25	significant	significant	ADJ
ajfa-13261	5	26	relationship	relationship	NOUN
ajfa-13261	5	27	was	be	AUX
ajfa-13261	5	28	found	find	VERB
ajfa-13261	5	29	.	.	PUNCT
ajfa-13261	6	1	the	the	DET
ajfa-13261	6	2	findings	finding	NOUN
ajfa-13261	6	3	might	might	AUX
ajfa-13261	6	4	help	help	VERB
ajfa-13261	6	5	regulators	regulator	NOUN
ajfa-13261	6	6	in	in	ADP
ajfa-13261	6	7	enhancing	enhance	VERB
ajfa-13261	6	8	the	the	DET
ajfa-13261	6	9	level	level	NOUN
ajfa-13261	6	10	of	of	ADP
ajfa-13261	6	11	corporate	corporate	ADJ
ajfa-13261	6	12	disclosure	disclosure	NOUN
ajfa-13261	6	13	in	in	ADP
ajfa-13261	6	14	singapore	singapore	PROPN
ajfa-13261	6	15	as	as	ADV
ajfa-13261	6	16	well	well	ADV
ajfa-13261	6	17	as	as	ADP
ajfa-13261	6	18	neighboring	neighboring	NOUN
ajfa-13261	6	19	countries	country	NOUN
ajfa-13261	6	20	in	in	ADP
ajfa-13261	6	21	southeast	southeast	PROPN
ajfa-13261	6	22	asia	asia	PROPN
ajfa-13261	6	23	region	region	NOUN
ajfa-13261	6	24	.	.	PUNCT
ajfa-13261	7	1	furthermore	furthermore	ADV
ajfa-13261	7	2	,	,	PUNCT
ajfa-13261	7	3	this	this	DET
ajfa-13261	7	4	study	study	NOUN
ajfa-13261	7	5	also	also	ADV
ajfa-13261	7	6	contributes	contribute	VERB
ajfa-13261	7	7	to	to	ADP
ajfa-13261	7	8	the	the	DET
ajfa-13261	7	9	literature	literature	NOUN
ajfa-13261	7	10	by	by	ADP
ajfa-13261	7	11	offering	offer	VERB
ajfa-13261	7	12	a	a	DET
ajfa-13261	7	13	new	new	ADJ
ajfa-13261	7	14	instrument	instrument	NOUN
ajfa-13261	7	15	for	for	ADP
ajfa-13261	7	16	assessing	assess	VERB
ajfa-13261	7	17	the	the	DET
ajfa-13261	7	18	extent	extent	NOUN
ajfa-13261	7	19	of	of	ADP
ajfa-13261	7	20	corporate	corporate	ADJ
ajfa-13261	7	21	disclosure	disclosure	NOUN
ajfa-13261	7	22	in	in	ADP
ajfa-13261	7	23	southeast	southeast	PROPN
ajfa-13261	7	24	asia	asia	PROPN
ajfa-13261	7	25	region	region	NOUN
ajfa-13261	7	26	and	and	CCONJ
ajfa-13261	7	27	also	also	ADV
ajfa-13261	7	28	providing	provide	VERB
ajfa-13261	7	29	some	some	DET
ajfa-13261	7	30	insight	insight	NOUN
ajfa-13261	7	31	into	into	ADP
ajfa-13261	7	32	the	the	DET
ajfa-13261	7	33	relationship	relationship	NOUN
ajfa-13261	7	34	between	between	ADP
ajfa-13261	7	35	corporate	corporate	ADJ
ajfa-13261	7	36	governance	governance	NOUN
ajfa-13261	7	37	mechanisms	mechanism	NOUN
ajfa-13261	7	38	on	on	ADP
ajfa-13261	7	39	information	information	NOUN
ajfa-13261	7	40	disclosure	disclosure	NOUN
ajfa-13261	7	41	practices	practice	NOUN
ajfa-13261	7	42	based	base	VERB
ajfa-13261	7	43	on	on	ADP
ajfa-13261	7	44	the	the	DET
ajfa-13261	7	45	asia	asia	PROPN
ajfa-13261	7	46	’s	’s	PART
ajfa-13261	7	47	developed	develop	VERB
ajfa-13261	7	48	country	country	NOUN
ajfa-13261	7	49	perspective	perspective	NOUN
ajfa-13261	7	50	.	.	PUNCT
ajfa-13261	8	1	keywords	keyword	NOUN
ajfa-13261	8	2	:	:	PUNCT
ajfa-13261	8	3	corporate	corporate	ADJ
ajfa-13261	8	4	governance	governance	NOUN
ajfa-13261	8	5	,	,	PUNCT
ajfa-13261	8	6	board	board	NOUN
ajfa-13261	8	7	of	of	ADP
ajfa-13261	8	8	directors	director	NOUN
ajfa-13261	8	9	,	,	PUNCT
ajfa-13261	8	10	audit	audit	NOUN
ajfa-13261	8	11	committee	committee	NOUN
ajfa-13261	8	12	,	,	PUNCT
ajfa-13261	8	13	information	information	NOUN
ajfa-13261	8	14	disclosure	disclosure	NOUN
ajfa-13261	8	15	,	,	PUNCT
ajfa-13261	8	16	singapore	singapore	PROPN
ajfa-13261	8	17	asian	asian	PROPN
ajfa-13261	8	18	journal	journal	PROPN
ajfa-13261	8	19	of	of	ADP
ajfa-13261	8	20	finance	finance	PROPN
ajfa-13261	8	21	&	&	CCONJ
ajfa-13261	8	22	accounting	accounting	PROPN
ajfa-13261	8	23	issn	issn	PROPN
ajfa-13261	8	24	1946	1946	NUM
ajfa-13261	8	25	-	-	PUNCT
ajfa-13261	8	26	052x	052x	NOUN
ajfa-13261	8	27	2018	2018	NUM
ajfa-13261	8	28	,	,	PUNCT
ajfa-13261	8	29	vol	vol	NOUN
ajfa-13261	8	30	.	.	PROPN
ajfa-13261	8	31	10	10	NUM
ajfa-13261	8	32	,	,	PUNCT
ajfa-13261	8	33	no	no	INTJ
ajfa-13261	8	34	.	.	NOUN
ajfa-13261	8	35	1	1	NUM
ajfa-13261	8	36	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	8	37	408	408	NUM
ajfa-13261	8	38	1	1	NUM
ajfa-13261	8	39	.	.	PUNCT
ajfa-13261	8	40	introduction	introduction	NOUN
ajfa-13261	8	41	over	over	ADP
ajfa-13261	8	42	the	the	DET
ajfa-13261	8	43	last	last	ADJ
ajfa-13261	8	44	few	few	ADJ
ajfa-13261	8	45	decades	decade	NOUN
ajfa-13261	8	46	,	,	PUNCT
ajfa-13261	8	47	the	the	DET
ajfa-13261	8	48	research	research	NOUN
ajfa-13261	8	49	frontier	frontier	NOUN
ajfa-13261	8	50	in	in	ADP
ajfa-13261	8	51	corporate	corporate	ADJ
ajfa-13261	8	52	disclosure	disclosure	NOUN
ajfa-13261	8	53	has	have	AUX
ajfa-13261	8	54	been	be	AUX
ajfa-13261	8	55	enlarged	enlarge	VERB
ajfa-13261	8	56	in	in	ADP
ajfa-13261	8	57	both	both	DET
ajfa-13261	8	58	scope	scope	NOUN
ajfa-13261	8	59	and	and	CCONJ
ajfa-13261	8	60	quality	quality	NOUN
ajfa-13261	8	61	.	.	PUNCT
ajfa-13261	9	1	several	several	ADJ
ajfa-13261	9	2	types	type	NOUN
ajfa-13261	9	3	of	of	ADP
ajfa-13261	9	4	research	research	NOUN
ajfa-13261	9	5	have	have	AUX
ajfa-13261	9	6	been	be	AUX
ajfa-13261	9	7	conducted	conduct	VERB
ajfa-13261	9	8	a	a	DET
ajfa-13261	9	9	research	research	NOUN
ajfa-13261	9	10	to	to	PART
ajfa-13261	9	11	investigate	investigate	VERB
ajfa-13261	9	12	the	the	DET
ajfa-13261	9	13	determinants	determinant	NOUN
ajfa-13261	9	14	of	of	ADP
ajfa-13261	9	15	corporate	corporate	ADJ
ajfa-13261	9	16	disclosure	disclosure	NOUN
ajfa-13261	9	17	in	in	ADP
ajfa-13261	9	18	various	various	ADJ
ajfa-13261	9	19	aspects	aspect	NOUN
ajfa-13261	9	20	around	around	ADP
ajfa-13261	9	21	the	the	DET
ajfa-13261	9	22	world	world	NOUN
ajfa-13261	9	23	.	.	PUNCT
ajfa-13261	10	1	this	this	PRON
ajfa-13261	10	2	includes	include	VERB
ajfa-13261	10	3	an	an	DET
ajfa-13261	10	4	observation	observation	NOUN
ajfa-13261	10	5	of	of	ADP
ajfa-13261	10	6	the	the	DET
ajfa-13261	10	7	relationship	relationship	NOUN
ajfa-13261	10	8	between	between	ADP
ajfa-13261	10	9	corporate	corporate	ADJ
ajfa-13261	10	10	governance	governance	NOUN
ajfa-13261	10	11	mechanisms	mechanism	NOUN
ajfa-13261	10	12	and	and	CCONJ
ajfa-13261	10	13	information	information	NOUN
ajfa-13261	10	14	disclosure	disclosure	NOUN
ajfa-13261	10	15	practices	practice	NOUN
ajfa-13261	10	16	in	in	ADP
ajfa-13261	10	17	the	the	DET
ajfa-13261	10	18	association	association	NOUN
ajfa-13261	10	19	of	of	ADP
ajfa-13261	10	20	southeast	southeast	ADJ
ajfa-13261	10	21	asian	asian	ADJ
ajfa-13261	10	22	nations	nation	NOUN
ajfa-13261	10	23	(	(	PUNCT
ajfa-13261	10	24	asean	asean	PROPN
ajfa-13261	10	25	)	)	PUNCT
ajfa-13261	10	26	.	.	PUNCT
ajfa-13261	11	1	for	for	ADP
ajfa-13261	11	2	instance	instance	NOUN
ajfa-13261	11	3	,	,	PUNCT
ajfa-13261	11	4	a	a	DET
ajfa-13261	11	5	study	study	NOUN
ajfa-13261	11	6	of	of	ADP
ajfa-13261	11	7	zainon	zainon	PROPN
ajfa-13261	11	8	et	et	PROPN
ajfa-13261	11	9	al	al	PROPN
ajfa-13261	11	10	.	.	PROPN
ajfa-13261	12	1	(	(	PUNCT
ajfa-13261	12	2	2014	2014	NUM
ajfa-13261	12	3	)	)	PUNCT
ajfa-13261	12	4	and	and	CCONJ
ajfa-13261	12	5	apadore	apadore	NOUN
ajfa-13261	12	6	and	and	CCONJ
ajfa-13261	12	7	zainol	zainol	NOUN
ajfa-13261	12	8	(	(	PUNCT
ajfa-13261	12	9	2014	2014	NUM
ajfa-13261	12	10	)	)	PUNCT
ajfa-13261	12	11	reveal	reveal	VERB
ajfa-13261	12	12	that	that	SCONJ
ajfa-13261	12	13	the	the	DET
ajfa-13261	12	14	extent	extent	NOUN
ajfa-13261	12	15	of	of	ADP
ajfa-13261	12	16	corporate	corporate	ADJ
ajfa-13261	12	17	disclosure	disclosure	NOUN
ajfa-13261	12	18	in	in	ADP
ajfa-13261	12	19	malaysia	malaysia	PROPN
ajfa-13261	12	20	is	be	AUX
ajfa-13261	12	21	dominated	dominate	VERB
ajfa-13261	12	22	by	by	ADP
ajfa-13261	12	23	ownership	ownership	NOUN
ajfa-13261	12	24	concentration	concentration	NOUN
ajfa-13261	12	25	,	,	PUNCT
ajfa-13261	12	26	audit	audit	NOUN
ajfa-13261	12	27	quality	quality	NOUN
ajfa-13261	12	28	,	,	PUNCT
ajfa-13261	12	29	board	board	NOUN
ajfa-13261	12	30	independence	independence	NOUN
ajfa-13261	12	31	,	,	PUNCT
ajfa-13261	12	32	ceo	ceo	NOUN
ajfa-13261	12	33	duality	duality	NOUN
ajfa-13261	12	34	,	,	PUNCT
ajfa-13261	12	35	board	board	NOUN
ajfa-13261	12	36	size	size	NOUN
ajfa-13261	12	37	and	and	CCONJ
ajfa-13261	12	38	the	the	DET
ajfa-13261	12	39	presence	presence	NOUN
ajfa-13261	12	40	of	of	ADP
ajfa-13261	12	41	external	external	ADJ
ajfa-13261	12	42	auditors	auditor	NOUN
ajfa-13261	12	43	.	.	PUNCT
ajfa-13261	13	1	alternatively	alternatively	ADV
ajfa-13261	13	2	,	,	PUNCT
ajfa-13261	13	3	based	base	VERB
ajfa-13261	13	4	on	on	ADP
ajfa-13261	13	5	a	a	DET
ajfa-13261	13	6	study	study	NOUN
ajfa-13261	13	7	by	by	ADP
ajfa-13261	13	8	haniffa	haniffa	NOUN
ajfa-13261	13	9	and	and	CCONJ
ajfa-13261	13	10	cooke	cooke	PROPN
ajfa-13261	13	11	(	(	PUNCT
ajfa-13261	13	12	2002	2002	NUM
ajfa-13261	13	13	)	)	PUNCT
ajfa-13261	13	14	,	,	PUNCT
ajfa-13261	13	15	the	the	DET
ajfa-13261	13	16	results	result	NOUN
ajfa-13261	13	17	show	show	VERB
ajfa-13261	13	18	that	that	SCONJ
ajfa-13261	13	19	only	only	ADV
ajfa-13261	13	20	two	two	NUM
ajfa-13261	13	21	corporate	corporate	ADJ
ajfa-13261	13	22	governance	governance	NOUN
ajfa-13261	13	23	characteristics	characteristic	NOUN
ajfa-13261	13	24	,	,	PUNCT
ajfa-13261	13	25	which	which	PRON
ajfa-13261	13	26	are	be	AUX
ajfa-13261	13	27	a	a	DET
ajfa-13261	13	28	family	family	NOUN
ajfa-13261	13	29	member	member	NOUN
ajfa-13261	13	30	on	on	ADP
ajfa-13261	13	31	the	the	DET
ajfa-13261	13	32	board	board	NOUN
ajfa-13261	13	33	and	and	CCONJ
ajfa-13261	13	34	chairperson	chairperson	NOUN
ajfa-13261	13	35	are	be	AUX
ajfa-13261	13	36	a	a	DET
ajfa-13261	13	37	non	non	ADJ
ajfa-13261	13	38	-	-	ADJ
ajfa-13261	13	39	executive	executive	ADJ
ajfa-13261	13	40	director	director	NOUN
ajfa-13261	13	41	,	,	PUNCT
ajfa-13261	13	42	are	be	AUX
ajfa-13261	13	43	negatively	negatively	ADV
ajfa-13261	13	44	correlated	correlate	VERB
ajfa-13261	13	45	with	with	ADP
ajfa-13261	13	46	the	the	DET
ajfa-13261	13	47	voluntary	voluntary	ADJ
ajfa-13261	13	48	disclosure	disclosure	NOUN
ajfa-13261	13	49	practices	practice	NOUN
ajfa-13261	13	50	of	of	ADP
ajfa-13261	13	51	both	both	CCONJ
ajfa-13261	13	52	financial	financial	ADJ
ajfa-13261	13	53	and	and	CCONJ
ajfa-13261	13	54	non	non	ADJ
ajfa-13261	13	55	-	-	ADJ
ajfa-13261	13	56	financial	financial	ADJ
ajfa-13261	13	57	information	information	NOUN
ajfa-13261	13	58	in	in	ADP
ajfa-13261	13	59	the	the	DET
ajfa-13261	13	60	annual	annual	ADJ
ajfa-13261	13	61	reports	report	NOUN
ajfa-13261	13	62	of	of	ADP
ajfa-13261	13	63	malaysian	malaysian	ADJ
ajfa-13261	13	64	listed	list	VERB
ajfa-13261	13	65	corporations	corporation	NOUN
ajfa-13261	13	66	.	.	PUNCT
ajfa-13261	14	1	regarding	regard	VERB
ajfa-13261	14	2	the	the	DET
ajfa-13261	14	3	previous	previous	ADJ
ajfa-13261	14	4	finding	finding	NOUN
ajfa-13261	14	5	,	,	PUNCT
ajfa-13261	14	6	it	it	PRON
ajfa-13261	14	7	has	have	AUX
ajfa-13261	14	8	been	be	AUX
ajfa-13261	14	9	confirmed	confirm	VERB
ajfa-13261	14	10	by	by	ADP
ajfa-13261	14	11	a	a	DET
ajfa-13261	14	12	study	study	NOUN
ajfa-13261	14	13	by	by	ADP
ajfa-13261	14	14	akhtaruddin	akhtaruddin	VERB
ajfa-13261	14	15	et	et	PROPN
ajfa-13261	14	16	al	al	PROPN
ajfa-13261	14	17	.	.	PROPN
ajfa-13261	15	1	(	(	PUNCT
ajfa-13261	15	2	2009	2009	NUM
ajfa-13261	15	3	)	)	PUNCT
ajfa-13261	15	4	which	which	PRON
ajfa-13261	15	5	remarks	remark	VERB
ajfa-13261	15	6	that	that	SCONJ
ajfa-13261	15	7	family	family	NOUN
ajfa-13261	15	8	control	control	NOUN
ajfa-13261	15	9	has	have	VERB
ajfa-13261	15	10	a	a	DET
ajfa-13261	15	11	negative	negative	ADJ
ajfa-13261	15	12	effect	effect	NOUN
ajfa-13261	15	13	on	on	ADP
ajfa-13261	15	14	the	the	DET
ajfa-13261	15	15	extent	extent	NOUN
ajfa-13261	15	16	of	of	ADP
ajfa-13261	15	17	voluntary	voluntary	ADJ
ajfa-13261	15	18	disclosure	disclosure	NOUN
ajfa-13261	15	19	in	in	ADP
ajfa-13261	15	20	malaysia	malaysia	PROPN
ajfa-13261	15	21	.	.	PUNCT
ajfa-13261	16	1	furthermore	furthermore	ADV
ajfa-13261	16	2	,	,	PUNCT
ajfa-13261	16	3	the	the	DET
ajfa-13261	16	4	result	result	NOUN
ajfa-13261	16	5	also	also	ADV
ajfa-13261	16	6	highlights	highlight	VERB
ajfa-13261	16	7	that	that	SCONJ
ajfa-13261	16	8	there	there	PRON
ajfa-13261	16	9	is	be	VERB
ajfa-13261	16	10	a	a	DET
ajfa-13261	16	11	significant	significant	ADJ
ajfa-13261	16	12	positive	positive	ADJ
ajfa-13261	16	13	correlation	correlation	NOUN
ajfa-13261	16	14	between	between	ADP
ajfa-13261	16	15	voluntary	voluntary	ADJ
ajfa-13261	16	16	disclosure	disclosure	NOUN
ajfa-13261	16	17	and	and	CCONJ
ajfa-13261	16	18	board	board	NOUN
ajfa-13261	16	19	size	size	NOUN
ajfa-13261	16	20	,	,	PUNCT
ajfa-13261	16	21	the	the	DET
ajfa-13261	16	22	proportion	proportion	NOUN
ajfa-13261	16	23	of	of	ADP
ajfa-13261	16	24	independent	independent	ADJ
ajfa-13261	16	25	non	non	ADJ
ajfa-13261	16	26	-	-	ADJ
ajfa-13261	16	27	executive	executive	ADJ
ajfa-13261	16	28	directors	director	NOUN
ajfa-13261	16	29	on	on	ADP
ajfa-13261	16	30	the	the	DET
ajfa-13261	16	31	board	board	NOUN
ajfa-13261	16	32	and	and	CCONJ
ajfa-13261	16	33	amount	amount	NOUN
ajfa-13261	16	34	of	of	ADP
ajfa-13261	16	35	outside	outside	ADJ
ajfa-13261	16	36	ownership	ownership	NOUN
ajfa-13261	16	37	.	.	PUNCT
ajfa-13261	17	1	similarly	similarly	ADV
ajfa-13261	17	2	,	,	PUNCT
ajfa-13261	17	3	utama	utama	PROPN
ajfa-13261	17	4	(	(	PUNCT
ajfa-13261	17	5	2012	2012	NUM
ajfa-13261	17	6	)	)	PUNCT
ajfa-13261	17	7	also	also	ADV
ajfa-13261	17	8	found	find	VERB
ajfa-13261	17	9	that	that	SCONJ
ajfa-13261	17	10	companies	company	NOUN
ajfa-13261	17	11	with	with	ADP
ajfa-13261	17	12	medium	medium	ADJ
ajfa-13261	17	13	block	block	NOUN
ajfa-13261	17	14	-	-	PUNCT
ajfa-13261	17	15	holder	holder	NOUN
ajfa-13261	17	16	ownership	ownership	NOUN
ajfa-13261	17	17	(	(	PUNCT
ajfa-13261	17	18	between	between	ADP
ajfa-13261	17	19	20.1%-50	20.1%-50	NUM
ajfa-13261	17	20	%	%	NOUN
ajfa-13261	17	21	)	)	PUNCT
ajfa-13261	17	22	are	be	AUX
ajfa-13261	17	23	likely	likely	ADJ
ajfa-13261	17	24	to	to	PART
ajfa-13261	17	25	disclose	disclose	VERB
ajfa-13261	17	26	less	less	ADJ
ajfa-13261	17	27	information	information	NOUN
ajfa-13261	17	28	than	than	ADP
ajfa-13261	17	29	companies	company	NOUN
ajfa-13261	17	30	with	with	ADP
ajfa-13261	17	31	low	low	ADJ
ajfa-13261	17	32	block	block	NOUN
ajfa-13261	17	33	-	-	PUNCT
ajfa-13261	17	34	holder	holder	NOUN
ajfa-13261	17	35	ownership	ownership	NOUN
ajfa-13261	17	36	(	(	PUNCT
ajfa-13261	17	37	less	less	ADJ
ajfa-13261	17	38	than	than	ADP
ajfa-13261	17	39	or	or	CCONJ
ajfa-13261	17	40	equal	equal	ADJ
ajfa-13261	17	41	20	20	NUM
ajfa-13261	17	42	%	%	NOUN
ajfa-13261	17	43	)	)	PUNCT
ajfa-13261	17	44	while	while	SCONJ
ajfa-13261	17	45	companies	company	NOUN
ajfa-13261	17	46	with	with	ADP
ajfa-13261	17	47	high	high	ADJ
ajfa-13261	17	48	block	block	NOUN
ajfa-13261	17	49	-	-	PUNCT
ajfa-13261	17	50	holder	holder	NOUN
ajfa-13261	17	51	ownership	ownership	NOUN
ajfa-13261	17	52	(	(	PUNCT
ajfa-13261	17	53	greater	great	ADJ
ajfa-13261	17	54	than	than	ADP
ajfa-13261	17	55	50	50	NUM
ajfa-13261	17	56	%	%	NOUN
ajfa-13261	17	57	)	)	PUNCT
ajfa-13261	17	58	generally	generally	ADV
ajfa-13261	17	59	provides	provide	VERB
ajfa-13261	17	60	a	a	DET
ajfa-13261	17	61	high	high	ADJ
ajfa-13261	17	62	level	level	NOUN
ajfa-13261	17	63	of	of	ADP
ajfa-13261	17	64	information	information	NOUN
ajfa-13261	17	65	disclosure	disclosure	NOUN
ajfa-13261	17	66	.	.	PUNCT
ajfa-13261	18	1	based	base	VERB
ajfa-13261	18	2	on	on	ADP
ajfa-13261	18	3	the	the	DET
ajfa-13261	18	4	evidence	evidence	NOUN
ajfa-13261	18	5	,	,	PUNCT
ajfa-13261	18	6	it	it	PRON
ajfa-13261	18	7	has	have	AUX
ajfa-13261	18	8	been	be	AUX
ajfa-13261	18	9	confirmed	confirm	VERB
ajfa-13261	18	10	that	that	SCONJ
ajfa-13261	18	11	block	block	NOUN
ajfa-13261	18	12	-	-	PUNCT
ajfa-13261	18	13	holder	holder	NOUN
ajfa-13261	18	14	ownership	ownership	NOUN
ajfa-13261	18	15	is	be	AUX
ajfa-13261	18	16	significantly	significantly	ADV
ajfa-13261	18	17	impacted	impact	VERB
ajfa-13261	18	18	on	on	ADP
ajfa-13261	18	19	disclosure	disclosure	NOUN
ajfa-13261	18	20	level	level	NOUN
ajfa-13261	18	21	of	of	ADP
ajfa-13261	18	22	a	a	DET
ajfa-13261	18	23	company	company	NOUN
ajfa-13261	18	24	in	in	ADP
ajfa-13261	18	25	indonesia	indonesia	PROPN
ajfa-13261	18	26	.	.	PUNCT
ajfa-13261	19	1	together	together	ADV
ajfa-13261	19	2	with	with	ADP
ajfa-13261	19	3	a	a	DET
ajfa-13261	19	4	study	study	NOUN
ajfa-13261	19	5	of	of	ADP
ajfa-13261	19	6	luo	luo	PROPN
ajfa-13261	19	7	et	et	PROPN
ajfa-13261	19	8	al	al	PROPN
ajfa-13261	19	9	.	.	PROPN
ajfa-13261	20	1	(	(	PUNCT
ajfa-13261	20	2	2006	2006	NUM
ajfa-13261	20	3	)	)	PUNCT
ajfa-13261	20	4	,	,	PUNCT
ajfa-13261	20	5	the	the	DET
ajfa-13261	20	6	finding	finding	NOUN
ajfa-13261	20	7	is	be	AUX
ajfa-13261	20	8	still	still	ADV
ajfa-13261	20	9	consistent	consistent	ADJ
ajfa-13261	20	10	with	with	ADP
ajfa-13261	20	11	the	the	DET
ajfa-13261	20	12	previous	previous	ADJ
ajfa-13261	20	13	results	result	NOUN
ajfa-13261	20	14	by	by	ADP
ajfa-13261	20	15	indicating	indicate	VERB
ajfa-13261	20	16	that	that	SCONJ
ajfa-13261	20	17	the	the	DET
ajfa-13261	20	18	level	level	NOUN
ajfa-13261	20	19	of	of	ADP
ajfa-13261	20	20	voluntary	voluntary	ADJ
ajfa-13261	20	21	disclosure	disclosure	NOUN
ajfa-13261	20	22	in	in	ADP
ajfa-13261	20	23	singapore	singapore	PROPN
ajfa-13261	20	24	is	be	AUX
ajfa-13261	20	25	significantly	significantly	ADV
ajfa-13261	20	26	and	and	CCONJ
ajfa-13261	20	27	positively	positively	ADV
ajfa-13261	20	28	related	relate	VERB
ajfa-13261	20	29	to	to	ADP
ajfa-13261	20	30	high	high	ADJ
ajfa-13261	20	31	management	management	NOUN
ajfa-13261	20	32	ownership	ownership	NOUN
ajfa-13261	20	33	and	and	CCONJ
ajfa-13261	20	34	outside	outside	ADJ
ajfa-13261	20	35	block	block	NOUN
ajfa-13261	20	36	-	-	PUNCT
ajfa-13261	20	37	holder	holder	NOUN
ajfa-13261	20	38	ownership	ownership	NOUN
ajfa-13261	20	39	.	.	PUNCT
ajfa-13261	21	1	again	again	ADV
ajfa-13261	21	2	,	,	PUNCT
ajfa-13261	21	3	ghazalia	ghazalia	PROPN
ajfa-13261	21	4	and	and	CCONJ
ajfa-13261	21	5	weetman	weetman	PROPN
ajfa-13261	21	6	(	(	PUNCT
ajfa-13261	21	7	2006	2006	NUM
ajfa-13261	21	8	)	)	PUNCT
ajfa-13261	21	9	also	also	ADV
ajfa-13261	21	10	conclude	conclude	VERB
ajfa-13261	21	11	that	that	SCONJ
ajfa-13261	21	12	director	director	NOUN
ajfa-13261	21	13	ownership	ownership	NOUN
ajfa-13261	21	14	has	have	VERB
ajfa-13261	21	15	a	a	DET
ajfa-13261	21	16	vital	vital	ADJ
ajfa-13261	21	17	role	role	NOUN
ajfa-13261	21	18	in	in	ADP
ajfa-13261	21	19	transforming	transform	VERB
ajfa-13261	21	20	the	the	DET
ajfa-13261	21	21	extent	extent	NOUN
ajfa-13261	21	22	of	of	ADP
ajfa-13261	21	23	voluntary	voluntary	ADJ
ajfa-13261	21	24	disclosure	disclosure	NOUN
ajfa-13261	21	25	,	,	PUNCT
ajfa-13261	21	26	but	but	CCONJ
ajfa-13261	21	27	government	government	NOUN
ajfa-13261	21	28	ownership	ownership	NOUN
ajfa-13261	21	29	is	be	AUX
ajfa-13261	21	30	insignificant	insignificant	ADJ
ajfa-13261	21	31	with	with	ADP
ajfa-13261	21	32	corporate	corporate	ADJ
ajfa-13261	21	33	disclosure	disclosure	NOUN
ajfa-13261	21	34	practices	practice	NOUN
ajfa-13261	21	35	in	in	ADP
ajfa-13261	21	36	malaysia	malaysia	PROPN
ajfa-13261	21	37	.	.	PUNCT
ajfa-13261	22	1	however	however	ADV
ajfa-13261	22	2	,	,	PUNCT
ajfa-13261	22	3	the	the	DET
ajfa-13261	22	4	result	result	NOUN
ajfa-13261	22	5	appears	appear	VERB
ajfa-13261	22	6	to	to	PART
ajfa-13261	22	7	contradict	contradict	VERB
ajfa-13261	22	8	another	another	DET
ajfa-13261	22	9	empirical	empirical	ADJ
ajfa-13261	22	10	study	study	NOUN
ajfa-13261	22	11	conducted	conduct	VERB
ajfa-13261	22	12	in	in	ADP
ajfa-13261	22	13	malaysia	malaysia	PROPN
ajfa-13261	22	14	.	.	PUNCT
ajfa-13261	23	1	htay	htay	PROPN
ajfa-13261	23	2	et	et	PROPN
ajfa-13261	23	3	al	al	PROPN
ajfa-13261	23	4	.	.	PUNCT
ajfa-13261	24	1	(	(	PUNCT
ajfa-13261	24	2	2011	2011	NUM
ajfa-13261	24	3	)	)	PUNCT
ajfa-13261	24	4	reveal	reveal	VERB
ajfa-13261	24	5	that	that	SCONJ
ajfa-13261	24	6	the	the	DET
ajfa-13261	24	7	relationship	relationship	NOUN
ajfa-13261	24	8	between	between	ADP
ajfa-13261	24	9	director	director	NOUN
ajfa-13261	24	10	ownership	ownership	NOUN
ajfa-13261	24	11	and	and	CCONJ
ajfa-13261	24	12	the	the	DET
ajfa-13261	24	13	extent	extent	NOUN
ajfa-13261	24	14	of	of	ADP
ajfa-13261	24	15	risk	risk	NOUN
ajfa-13261	24	16	management	management	NOUN
ajfa-13261	24	17	information	information	NOUN
ajfa-13261	24	18	disclosure	disclosure	NOUN
ajfa-13261	24	19	is	be	AUX
ajfa-13261	24	20	highly	highly	ADV
ajfa-13261	24	21	statistically	statistically	ADV
ajfa-13261	24	22	significant	significant	ADJ
ajfa-13261	24	23	,	,	PUNCT
ajfa-13261	24	24	with	with	ADP
ajfa-13261	24	25	the	the	DET
ajfa-13261	24	26	negative	negative	ADJ
ajfa-13261	24	27	sign	sign	NOUN
ajfa-13261	24	28	while	while	SCONJ
ajfa-13261	24	29	the	the	DET
ajfa-13261	24	30	proportion	proportion	NOUN
ajfa-13261	24	31	of	of	ADP
ajfa-13261	24	32	independent	independent	ADJ
ajfa-13261	24	33	non	non	ADJ
ajfa-13261	24	34	-	-	ADJ
ajfa-13261	24	35	executive	executive	ADJ
ajfa-13261	24	36	directors	director	NOUN
ajfa-13261	24	37	is	be	AUX
ajfa-13261	24	38	found	find	VERB
ajfa-13261	24	39	to	to	PART
ajfa-13261	24	40	have	have	VERB
ajfa-13261	24	41	a	a	DET
ajfa-13261	24	42	positive	positive	ADJ
ajfa-13261	24	43	significant	significant	ADJ
ajfa-13261	24	44	impact	impact	NOUN
ajfa-13261	24	45	.	.	PUNCT
ajfa-13261	25	1	supported	support	VERB
ajfa-13261	25	2	by	by	ADP
ajfa-13261	25	3	the	the	DET
ajfa-13261	25	4	practices	practice	NOUN
ajfa-13261	25	5	of	of	ADP
ajfa-13261	25	6	a	a	DET
ajfa-13261	25	7	firm	firm	NOUN
ajfa-13261	25	8	in	in	ADP
ajfa-13261	25	9	singapore	singapore	PROPN
ajfa-13261	25	10	,	,	PUNCT
ajfa-13261	25	11	eng	eng	PROPN
ajfa-13261	25	12	,	,	PUNCT
ajfa-13261	25	13	and	and	CCONJ
ajfa-13261	25	14	mak	mak	PROPN
ajfa-13261	25	15	(	(	PUNCT
ajfa-13261	25	16	2003	2003	NUM
ajfa-13261	25	17	)	)	PUNCT
ajfa-13261	25	18	claim	claim	VERB
ajfa-13261	25	19	that	that	SCONJ
ajfa-13261	25	20	an	an	DET
ajfa-13261	25	21	increasing	increase	VERB
ajfa-13261	25	22	number	number	NOUN
ajfa-13261	25	23	of	of	ADP
ajfa-13261	25	24	outside	outside	ADJ
ajfa-13261	25	25	directors	director	NOUN
ajfa-13261	25	26	and	and	CCONJ
ajfa-13261	25	27	managerial	managerial	ADJ
ajfa-13261	25	28	ownership	ownership	NOUN
ajfa-13261	25	29	are	be	AUX
ajfa-13261	25	30	negatively	negatively	ADV
ajfa-13261	25	31	associated	associate	VERB
ajfa-13261	25	32	with	with	ADP
ajfa-13261	25	33	voluntary	voluntary	ADJ
ajfa-13261	25	34	disclosure	disclosure	NOUN
ajfa-13261	25	35	while	while	SCONJ
ajfa-13261	25	36	the	the	DET
ajfa-13261	25	37	role	role	NOUN
ajfa-13261	25	38	of	of	ADP
ajfa-13261	25	39	government	government	NOUN
ajfa-13261	25	40	ownership	ownership	NOUN
ajfa-13261	25	41	is	be	AUX
ajfa-13261	25	42	positively	positively	ADV
ajfa-13261	25	43	influenced	influence	VERB
ajfa-13261	25	44	on	on	ADP
ajfa-13261	25	45	disclosure	disclosure	NOUN
ajfa-13261	25	46	practices	practice	NOUN
ajfa-13261	25	47	.	.	PUNCT
ajfa-13261	26	1	based	base	VERB
ajfa-13261	26	2	on	on	ADP
ajfa-13261	26	3	a	a	DET
ajfa-13261	26	4	study	study	NOUN
ajfa-13261	26	5	by	by	ADP
ajfa-13261	26	6	vu	vu	PROPN
ajfa-13261	26	7	(	(	PUNCT
ajfa-13261	26	8	2012	2012	NUM
ajfa-13261	26	9	)	)	PUNCT
ajfa-13261	26	10	,	,	PUNCT
ajfa-13261	26	11	the	the	DET
ajfa-13261	26	12	result	result	NOUN
ajfa-13261	26	13	still	still	ADV
ajfa-13261	26	14	strongly	strongly	ADV
ajfa-13261	26	15	points	point	VERB
ajfa-13261	26	16	out	out	ADP
ajfa-13261	26	17	that	that	SCONJ
ajfa-13261	26	18	the	the	DET
ajfa-13261	26	19	association	association	NOUN
ajfa-13261	26	20	between	between	ADP
ajfa-13261	26	21	voluntary	voluntary	ADJ
ajfa-13261	26	22	disclosure	disclosure	NOUN
ajfa-13261	26	23	practices	practice	NOUN
ajfa-13261	26	24	and	and	CCONJ
ajfa-13261	26	25	the	the	DET
ajfa-13261	26	26	proportion	proportion	NOUN
ajfa-13261	26	27	of	of	ADP
ajfa-13261	26	28	independent	independent	ADJ
ajfa-13261	26	29	directors	director	NOUN
ajfa-13261	26	30	on	on	ADP
ajfa-13261	26	31	the	the	DET
ajfa-13261	26	32	board	board	NOUN
ajfa-13261	26	33	is	be	AUX
ajfa-13261	26	34	significant	significant	ADJ
ajfa-13261	26	35	and	and	CCONJ
ajfa-13261	26	36	positive	positive	ADJ
ajfa-13261	26	37	in	in	ADP
ajfa-13261	26	38	vietnam	vietnam	PROPN
ajfa-13261	26	39	.	.	PUNCT
ajfa-13261	27	1	however	however	ADV
ajfa-13261	27	2	,	,	PUNCT
ajfa-13261	27	3	the	the	DET
ajfa-13261	27	4	extent	extent	NOUN
ajfa-13261	27	5	of	of	ADP
ajfa-13261	27	6	voluntary	voluntary	ADJ
ajfa-13261	27	7	disclosure	disclosure	NOUN
ajfa-13261	27	8	is	be	AUX
ajfa-13261	27	9	negative	negative	ADJ
ajfa-13261	27	10	significant	significant	ADJ
ajfa-13261	27	11	with	with	ADP
ajfa-13261	27	12	a	a	DET
ajfa-13261	27	13	higher	high	ADJ
ajfa-13261	27	14	proportion	proportion	NOUN
ajfa-13261	27	15	of	of	ADP
ajfa-13261	27	16	state	state	NOUN
ajfa-13261	27	17	ownership	ownership	NOUN
ajfa-13261	27	18	and	and	CCONJ
ajfa-13261	27	19	managerial	managerial	ADJ
ajfa-13261	27	20	ownership	ownership	NOUN
ajfa-13261	27	21	.	.	PUNCT
ajfa-13261	28	1	asian	asian	ADJ
ajfa-13261	28	2	journal	journal	PROPN
ajfa-13261	28	3	of	of	ADP
ajfa-13261	28	4	finance	finance	PROPN
ajfa-13261	28	5	&	&	CCONJ
ajfa-13261	28	6	accounting	accounting	PROPN
ajfa-13261	28	7	issn	issn	PROPN
ajfa-13261	28	8	1946	1946	NUM
ajfa-13261	28	9	-	-	PUNCT
ajfa-13261	28	10	052x	052x	NOUN
ajfa-13261	28	11	2018	2018	NUM
ajfa-13261	28	12	,	,	PUNCT
ajfa-13261	28	13	vol	vol	NOUN
ajfa-13261	28	14	.	.	PROPN
ajfa-13261	29	1	10	10	NUM
ajfa-13261	29	2	,	,	PUNCT
ajfa-13261	29	3	no	no	INTJ
ajfa-13261	29	4	.	.	NOUN
ajfa-13261	29	5	1	1	NUM
ajfa-13261	29	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	29	7	409	409	NUM
ajfa-13261	29	8	similarly	similarly	ADV
ajfa-13261	29	9	,	,	PUNCT
ajfa-13261	29	10	cheng	cheng	PROPN
ajfa-13261	29	11	and	and	CCONJ
ajfa-13261	29	12	courtenay	courtenay	PROPN
ajfa-13261	29	13	(	(	PUNCT
ajfa-13261	29	14	2006	2006	NUM
ajfa-13261	29	15	)	)	PUNCT
ajfa-13261	29	16	who	who	PRON
ajfa-13261	29	17	examine	examine	VERB
ajfa-13261	29	18	the	the	DET
ajfa-13261	29	19	influence	influence	NOUN
ajfa-13261	29	20	of	of	ADP
ajfa-13261	29	21	board	board	NOUN
ajfa-13261	29	22	composition	composition	NOUN
ajfa-13261	29	23	on	on	ADP
ajfa-13261	29	24	voluntary	voluntary	ADJ
ajfa-13261	29	25	disclosure	disclosure	NOUN
ajfa-13261	29	26	in	in	ADP
ajfa-13261	29	27	singapore	singapore	PROPN
ajfa-13261	29	28	also	also	ADV
ajfa-13261	29	29	assert	assert	VERB
ajfa-13261	29	30	that	that	SCONJ
ajfa-13261	29	31	the	the	DET
ajfa-13261	29	32	proportion	proportion	NOUN
ajfa-13261	29	33	of	of	ADP
ajfa-13261	29	34	independent	independent	ADJ
ajfa-13261	29	35	directors	director	NOUN
ajfa-13261	29	36	is	be	AUX
ajfa-13261	29	37	significantly	significantly	ADV
ajfa-13261	29	38	connected	connect	VERB
ajfa-13261	29	39	to	to	ADP
ajfa-13261	29	40	the	the	DET
ajfa-13261	29	41	level	level	NOUN
ajfa-13261	29	42	of	of	ADP
ajfa-13261	29	43	voluntary	voluntary	ADJ
ajfa-13261	29	44	disclosure	disclosure	NOUN
ajfa-13261	29	45	.	.	PUNCT
ajfa-13261	30	1	in	in	ADP
ajfa-13261	30	2	other	other	ADJ
ajfa-13261	30	3	words	word	NOUN
ajfa-13261	30	4	,	,	PUNCT
ajfa-13261	30	5	hieu	hieu	NOUN
ajfa-13261	30	6	and	and	CCONJ
ajfa-13261	30	7	lan	lan	PROPN
ajfa-13261	30	8	(	(	PUNCT
ajfa-13261	30	9	2015	2015	NUM
ajfa-13261	30	10	)	)	PUNCT
ajfa-13261	30	11	point	point	VERB
ajfa-13261	30	12	out	out	ADP
ajfa-13261	30	13	that	that	SCONJ
ajfa-13261	30	14	in	in	ADP
ajfa-13261	30	15	vietnam	vietnam	PROPN
ajfa-13261	30	16	,	,	PUNCT
ajfa-13261	30	17	there	there	PRON
ajfa-13261	30	18	is	be	VERB
ajfa-13261	30	19	a	a	DET
ajfa-13261	30	20	positive	positive	ADJ
ajfa-13261	30	21	relationship	relationship	NOUN
ajfa-13261	30	22	between	between	ADP
ajfa-13261	30	23	foreign	foreign	ADJ
ajfa-13261	30	24	ownership	ownership	NOUN
ajfa-13261	30	25	and	and	CCONJ
ajfa-13261	30	26	the	the	DET
ajfa-13261	30	27	level	level	NOUN
ajfa-13261	30	28	of	of	ADP
ajfa-13261	30	29	voluntary	voluntary	ADJ
ajfa-13261	30	30	disclosure	disclosure	NOUN
ajfa-13261	30	31	,	,	PUNCT
ajfa-13261	30	32	indicating	indicate	VERB
ajfa-13261	30	33	that	that	SCONJ
ajfa-13261	30	34	companies	company	NOUN
ajfa-13261	30	35	with	with	ADP
ajfa-13261	30	36	high	high	ADJ
ajfa-13261	30	37	foreign	foreign	ADJ
ajfa-13261	30	38	ownership	ownership	NOUN
ajfa-13261	30	39	will	will	AUX
ajfa-13261	30	40	disclose	disclose	VERB
ajfa-13261	30	41	more	more	ADJ
ajfa-13261	30	42	corporate	corporate	ADJ
ajfa-13261	30	43	information	information	NOUN
ajfa-13261	30	44	compared	compare	VERB
ajfa-13261	30	45	with	with	ADP
ajfa-13261	30	46	companies	company	NOUN
ajfa-13261	30	47	with	with	ADP
ajfa-13261	30	48	low	low	ADJ
ajfa-13261	30	49	foreign	foreign	ADJ
ajfa-13261	30	50	ownership	ownership	NOUN
ajfa-13261	30	51	.	.	PUNCT
ajfa-13261	31	1	this	this	DET
ajfa-13261	31	2	finding	finding	NOUN
ajfa-13261	31	3	is	be	AUX
ajfa-13261	31	4	concurrent	concurrent	ADJ
ajfa-13261	31	5	with	with	ADP
ajfa-13261	31	6	a	a	DET
ajfa-13261	31	7	study	study	NOUN
ajfa-13261	31	8	of	of	ADP
ajfa-13261	31	9	craig	craig	PROPN
ajfa-13261	31	10	and	and	CCONJ
ajfa-13261	31	11	diga	diga	PROPN
ajfa-13261	31	12	(	(	PUNCT
ajfa-13261	31	13	1998	1998	NUM
ajfa-13261	31	14	)	)	PUNCT
ajfa-13261	31	15	which	which	PRON
ajfa-13261	31	16	investigates	investigate	VERB
ajfa-13261	31	17	corporate	corporate	ADJ
ajfa-13261	31	18	accounting	accounting	NOUN
ajfa-13261	31	19	disclosure	disclosure	NOUN
ajfa-13261	31	20	in	in	ADP
ajfa-13261	31	21	five	five	NUM
ajfa-13261	31	22	countries	country	NOUN
ajfa-13261	31	23	in	in	ADP
ajfa-13261	31	24	asean	asean	PROPN
ajfa-13261	31	25	:	:	PUNCT
ajfa-13261	31	26	indonesia	indonesia	PROPN
ajfa-13261	31	27	,	,	PUNCT
ajfa-13261	31	28	malaysia	malaysia	PROPN
ajfa-13261	31	29	,	,	PUNCT
ajfa-13261	31	30	philippines	philippine	NOUN
ajfa-13261	31	31	,	,	PUNCT
ajfa-13261	31	32	singapore	singapore	PROPN
ajfa-13261	31	33	,	,	PUNCT
ajfa-13261	31	34	and	and	CCONJ
ajfa-13261	31	35	thailand	thailand	PROPN
ajfa-13261	31	36	.	.	PUNCT
ajfa-13261	32	1	the	the	DET
ajfa-13261	32	2	result	result	NOUN
ajfa-13261	32	3	finds	find	VERB
ajfa-13261	32	4	that	that	SCONJ
ajfa-13261	32	5	foreign	foreign	ADJ
ajfa-13261	32	6	ownership	ownership	NOUN
ajfa-13261	32	7	has	have	VERB
ajfa-13261	32	8	a	a	DET
ajfa-13261	32	9	positive	positive	ADJ
ajfa-13261	32	10	significant	significant	ADJ
ajfa-13261	32	11	correlation	correlation	NOUN
ajfa-13261	32	12	with	with	ADP
ajfa-13261	32	13	financial	financial	ADJ
ajfa-13261	32	14	information	information	NOUN
ajfa-13261	32	15	disclosure	disclosure	NOUN
ajfa-13261	32	16	at	at	ADP
ajfa-13261	32	17	a	a	DET
ajfa-13261	32	18	significant	significant	ADJ
ajfa-13261	32	19	level	level	NOUN
ajfa-13261	32	20	of	of	ADP
ajfa-13261	32	21	0.05	0.05	NUM
ajfa-13261	32	22	.	.	PUNCT
ajfa-13261	33	1	as	as	ADV
ajfa-13261	33	2	briefly	briefly	ADV
ajfa-13261	33	3	reviewed	review	VERB
ajfa-13261	33	4	,	,	PUNCT
ajfa-13261	33	5	it	it	PRON
ajfa-13261	33	6	is	be	AUX
ajfa-13261	33	7	obvious	obvious	ADJ
ajfa-13261	33	8	that	that	SCONJ
ajfa-13261	33	9	the	the	DET
ajfa-13261	33	10	existing	exist	VERB
ajfa-13261	33	11	solid	solid	ADJ
ajfa-13261	33	12	evidence	evidence	NOUN
ajfa-13261	33	13	acknowledging	acknowledge	VERB
ajfa-13261	33	14	the	the	DET
ajfa-13261	33	15	success	success	NOUN
ajfa-13261	33	16	(	(	PUNCT
ajfa-13261	33	17	or	or	CCONJ
ajfa-13261	33	18	failure	failure	NOUN
ajfa-13261	33	19	)	)	PUNCT
ajfa-13261	33	20	of	of	ADP
ajfa-13261	33	21	the	the	DET
ajfa-13261	33	22	significant	significant	ADJ
ajfa-13261	33	23	improvements	improvement	NOUN
ajfa-13261	33	24	in	in	ADP
ajfa-13261	33	25	promoting	promote	VERB
ajfa-13261	33	26	good	good	ADJ
ajfa-13261	33	27	corporate	corporate	ADJ
ajfa-13261	33	28	cultures	culture	NOUN
ajfa-13261	33	29	in	in	ADP
ajfa-13261	33	30	asean	asean	PROPN
ajfa-13261	33	31	is	be	AUX
ajfa-13261	33	32	still	still	ADV
ajfa-13261	33	33	limited	limit	VERB
ajfa-13261	33	34	while	while	SCONJ
ajfa-13261	33	35	existing	existing	ADJ
ajfa-13261	33	36	literature	literature	NOUN
ajfa-13261	33	37	has	have	AUX
ajfa-13261	33	38	been	be	AUX
ajfa-13261	33	39	focused	focus	VERB
ajfa-13261	33	40	on	on	ADP
ajfa-13261	33	41	the	the	DET
ajfa-13261	33	42	factors	factor	NOUN
ajfa-13261	33	43	related	relate	VERB
ajfa-13261	33	44	to	to	ADP
ajfa-13261	33	45	ownership	ownership	NOUN
ajfa-13261	33	46	structure	structure	NOUN
ajfa-13261	33	47	and	and	CCONJ
ajfa-13261	33	48	often	often	ADV
ajfa-13261	33	49	ignored	ignore	VERB
ajfa-13261	33	50	other	other	ADJ
ajfa-13261	33	51	governance	governance	NOUN
ajfa-13261	33	52	variables	variable	NOUN
ajfa-13261	33	53	.	.	PUNCT
ajfa-13261	34	1	consequently	consequently	ADV
ajfa-13261	34	2	,	,	PUNCT
ajfa-13261	34	3	this	this	DET
ajfa-13261	34	4	study	study	NOUN
ajfa-13261	34	5	aims	aim	VERB
ajfa-13261	34	6	to	to	PART
ajfa-13261	34	7	investigate	investigate	VERB
ajfa-13261	34	8	current	current	ADJ
ajfa-13261	34	9	situation	situation	NOUN
ajfa-13261	34	10	of	of	ADP
ajfa-13261	34	11	corporate	corporate	ADJ
ajfa-13261	34	12	disclosure	disclosure	NOUN
ajfa-13261	34	13	in	in	ADP
ajfa-13261	34	14	singapore	singapore	PROPN
ajfa-13261	34	15	and	and	CCONJ
ajfa-13261	34	16	identify	identify	VERB
ajfa-13261	34	17	the	the	DET
ajfa-13261	34	18	factors	factor	NOUN
ajfa-13261	34	19	contributing	contribute	VERB
ajfa-13261	34	20	to	to	ADP
ajfa-13261	34	21	the	the	DET
ajfa-13261	34	22	practices	practice	NOUN
ajfa-13261	34	23	,	,	PUNCT
ajfa-13261	34	24	with	with	ADP
ajfa-13261	34	25	a	a	DET
ajfa-13261	34	26	particular	particular	ADJ
ajfa-13261	34	27	focus	focus	NOUN
ajfa-13261	34	28	on	on	ADP
ajfa-13261	34	29	board	board	NOUN
ajfa-13261	34	30	compositions	composition	NOUN
ajfa-13261	34	31	and	and	CCONJ
ajfa-13261	34	32	audit	audit	NOUN
ajfa-13261	34	33	committee	committee	NOUN
ajfa-13261	34	34	characteristics	characteristic	NOUN
ajfa-13261	34	35	.	.	PUNCT
ajfa-13261	35	1	2	2	X
ajfa-13261	35	2	.	.	X
ajfa-13261	35	3	theoretical	theoretical	ADJ
ajfa-13261	35	4	framework	framework	NOUN
ajfa-13261	35	5	traditionally	traditionally	ADV
ajfa-13261	35	6	,	,	PUNCT
ajfa-13261	35	7	a	a	DET
ajfa-13261	35	8	variety	variety	NOUN
ajfa-13261	35	9	of	of	ADP
ajfa-13261	35	10	theories	theory	NOUN
ajfa-13261	35	11	have	have	AUX
ajfa-13261	35	12	been	be	AUX
ajfa-13261	35	13	employed	employ	VERB
ajfa-13261	35	14	to	to	PART
ajfa-13261	35	15	design	design	VERB
ajfa-13261	35	16	an	an	DET
ajfa-13261	35	17	appropriate	appropriate	ADJ
ajfa-13261	35	18	framework	framework	NOUN
ajfa-13261	35	19	for	for	ADP
ajfa-13261	35	20	allocating	allocate	VERB
ajfa-13261	35	21	variables	variable	NOUN
ajfa-13261	35	22	attributing	attribute	VERB
ajfa-13261	35	23	to	to	ADP
ajfa-13261	35	24	corporate	corporate	ADJ
ajfa-13261	35	25	disclosure	disclosure	NOUN
ajfa-13261	35	26	practices	practice	NOUN
ajfa-13261	35	27	.	.	PUNCT
ajfa-13261	36	1	however	however	ADV
ajfa-13261	36	2	,	,	PUNCT
ajfa-13261	36	3	since	since	SCONJ
ajfa-13261	36	4	this	this	DET
ajfa-13261	36	5	paper	paper	NOUN
ajfa-13261	36	6	typically	typically	ADV
ajfa-13261	36	7	focuses	focus	VERB
ajfa-13261	36	8	on	on	ADP
ajfa-13261	36	9	the	the	DET
ajfa-13261	36	10	attributes	attribute	NOUN
ajfa-13261	36	11	of	of	ADP
ajfa-13261	36	12	corporate	corporate	ADJ
ajfa-13261	36	13	governance	governance	NOUN
ajfa-13261	36	14	,	,	PUNCT
ajfa-13261	36	15	only	only	ADJ
ajfa-13261	36	16	agency	agency	NOUN
ajfa-13261	36	17	theory	theory	NOUN
ajfa-13261	36	18	is	be	AUX
ajfa-13261	36	19	applied	apply	VERB
ajfa-13261	36	20	as	as	ADP
ajfa-13261	36	21	a	a	DET
ajfa-13261	36	22	benchmark	benchmark	NOUN
ajfa-13261	36	23	to	to	PART
ajfa-13261	36	24	verify	verify	VERB
ajfa-13261	36	25	factors	factor	NOUN
ajfa-13261	36	26	contributing	contribute	VERB
ajfa-13261	36	27	to	to	ADP
ajfa-13261	36	28	corporate	corporate	ADJ
ajfa-13261	36	29	disclosure	disclosure	NOUN
ajfa-13261	36	30	practices	practice	NOUN
ajfa-13261	36	31	.	.	PUNCT
ajfa-13261	37	1	agency	agency	NOUN
ajfa-13261	37	2	theory	theory	NOUN
ajfa-13261	37	3	principally	principally	ADV
ajfa-13261	37	4	,	,	PUNCT
ajfa-13261	37	5	businesses	business	NOUN
ajfa-13261	37	6	in	in	ADP
ajfa-13261	37	7	a	a	DET
ajfa-13261	37	8	modern	modern	ADJ
ajfa-13261	37	9	society	society	NOUN
ajfa-13261	37	10	have	have	AUX
ajfa-13261	37	11	been	be	AUX
ajfa-13261	37	12	forced	force	VERB
ajfa-13261	37	13	to	to	PART
ajfa-13261	37	14	separate	separate	VERB
ajfa-13261	37	15	the	the	DET
ajfa-13261	37	16	role	role	NOUN
ajfa-13261	37	17	of	of	ADP
ajfa-13261	37	18	the	the	DET
ajfa-13261	37	19	business	business	NOUN
ajfa-13261	37	20	owner	owner	NOUN
ajfa-13261	37	21	out	out	ADP
ajfa-13261	37	22	of	of	ADP
ajfa-13261	37	23	management	management	NOUN
ajfa-13261	37	24	functions	function	NOUN
ajfa-13261	37	25	with	with	ADP
ajfa-13261	37	26	a	a	DET
ajfa-13261	37	27	belief	belief	NOUN
ajfa-13261	37	28	that	that	SCONJ
ajfa-13261	37	29	this	this	DET
ajfa-13261	37	30	business	business	NOUN
ajfa-13261	37	31	structure	structure	NOUN
ajfa-13261	37	32	might	might	AUX
ajfa-13261	37	33	be	be	AUX
ajfa-13261	37	34	more	more	ADV
ajfa-13261	37	35	effective	effective	ADJ
ajfa-13261	37	36	for	for	ADP
ajfa-13261	37	37	reducing	reduce	VERB
ajfa-13261	37	38	an	an	DET
ajfa-13261	37	39	inequality	inequality	NOUN
ajfa-13261	37	40	in	in	ADP
ajfa-13261	37	41	access	access	NOUN
ajfa-13261	37	42	to	to	ADP
ajfa-13261	37	43	organizational	organizational	ADJ
ajfa-13261	37	44	power	power	NOUN
ajfa-13261	37	45	and	and	CCONJ
ajfa-13261	37	46	promoting	promote	VERB
ajfa-13261	37	47	sustainable	sustainable	ADJ
ajfa-13261	37	48	development	development	NOUN
ajfa-13261	37	49	.	.	PUNCT
ajfa-13261	38	1	that	that	PRON
ajfa-13261	38	2	means	mean	VERB
ajfa-13261	38	3	shareholders	shareholder	NOUN
ajfa-13261	38	4	(	(	PUNCT
ajfa-13261	38	5	the	the	DET
ajfa-13261	38	6	principal	principal	NOUN
ajfa-13261	38	7	)	)	PUNCT
ajfa-13261	38	8	,	,	PUNCT
ajfa-13261	38	9	whether	whether	SCONJ
ajfa-13261	38	10	majority	majority	NOUN
ajfa-13261	38	11	or	or	CCONJ
ajfa-13261	38	12	minority	minority	NOUN
ajfa-13261	38	13	,	,	PUNCT
ajfa-13261	38	14	are	be	AUX
ajfa-13261	38	15	unable	unable	ADJ
ajfa-13261	38	16	to	to	PART
ajfa-13261	38	17	get	get	AUX
ajfa-13261	38	18	involved	involve	VERB
ajfa-13261	38	19	directly	directly	ADV
ajfa-13261	38	20	with	with	ADP
ajfa-13261	38	21	operational	operational	ADJ
ajfa-13261	38	22	procedures	procedure	NOUN
ajfa-13261	38	23	,	,	PUNCT
ajfa-13261	38	24	but	but	CCONJ
ajfa-13261	38	25	they	they	PRON
ajfa-13261	38	26	have	have	VERB
ajfa-13261	38	27	to	to	PART
ajfa-13261	38	28	take	take	VERB
ajfa-13261	38	29	an	an	DET
ajfa-13261	38	30	action	action	NOUN
ajfa-13261	38	31	through	through	ADP
ajfa-13261	38	32	the	the	DET
ajfa-13261	38	33	agents	agent	NOUN
ajfa-13261	38	34	or	or	CCONJ
ajfa-13261	38	35	called	call	VERB
ajfa-13261	38	36	as	as	ADP
ajfa-13261	38	37	managers	manager	NOUN
ajfa-13261	38	38	(	(	PUNCT
ajfa-13261	38	39	fauziah	fauziah	NOUN
ajfa-13261	38	40	and	and	CCONJ
ajfa-13261	38	41	alhaji	alhaji	NOUN
ajfa-13261	38	42	,	,	PUNCT
ajfa-13261	38	43	2012	2012	NUM
ajfa-13261	38	44	;	;	PUNCT
ajfa-13261	38	45	sharma	sharma	NOUN
ajfa-13261	38	46	,	,	PUNCT
ajfa-13261	38	47	2013	2013	NUM
ajfa-13261	38	48	)	)	PUNCT
ajfa-13261	38	49	.	.	PUNCT
ajfa-13261	39	1	nevertheless	nevertheless	ADV
ajfa-13261	39	2	,	,	PUNCT
ajfa-13261	39	3	in	in	ADP
ajfa-13261	39	4	practice	practice	NOUN
ajfa-13261	39	5	,	,	PUNCT
ajfa-13261	39	6	such	such	DET
ajfa-13261	39	7	a	a	DET
ajfa-13261	39	8	model	model	NOUN
ajfa-13261	39	9	has	have	AUX
ajfa-13261	39	10	rarely	rarely	ADV
ajfa-13261	39	11	matched	match	VERB
ajfa-13261	39	12	the	the	DET
ajfa-13261	39	13	expectation	expectation	NOUN
ajfa-13261	39	14	since	since	SCONJ
ajfa-13261	39	15	a	a	DET
ajfa-13261	39	16	variety	variety	NOUN
ajfa-13261	39	17	of	of	ADP
ajfa-13261	39	18	problems	problem	NOUN
ajfa-13261	39	19	might	might	AUX
ajfa-13261	39	20	fruitfully	fruitfully	ADV
ajfa-13261	39	21	occur	occur	VERB
ajfa-13261	39	22	in	in	ADP
ajfa-13261	39	23	a	a	DET
ajfa-13261	39	24	workplace	workplace	NOUN
ajfa-13261	39	25	when	when	SCONJ
ajfa-13261	39	26	the	the	DET
ajfa-13261	39	27	two	two	NUM
ajfa-13261	39	28	parties	party	NOUN
ajfa-13261	39	29	have	have	VERB
ajfa-13261	39	30	different	different	ADJ
ajfa-13261	39	31	opinions	opinion	NOUN
ajfa-13261	39	32	or	or	CCONJ
ajfa-13261	39	33	conflicts	conflict	NOUN
ajfa-13261	39	34	of	of	ADP
ajfa-13261	39	35	interest	interest	NOUN
ajfa-13261	39	36	.	.	PUNCT
ajfa-13261	40	1	along	along	ADP
ajfa-13261	40	2	with	with	ADP
ajfa-13261	40	3	this	this	DET
ajfa-13261	40	4	matter	matter	NOUN
ajfa-13261	40	5	,	,	PUNCT
ajfa-13261	40	6	jensen	jensen	PROPN
ajfa-13261	40	7	and	and	CCONJ
ajfa-13261	40	8	meckling	meckling	NOUN
ajfa-13261	40	9	(	(	PUNCT
ajfa-13261	40	10	1976	1976	NUM
ajfa-13261	40	11	)	)	PUNCT
ajfa-13261	40	12	proposed	propose	VERB
ajfa-13261	40	13	the	the	DET
ajfa-13261	40	14	“	"	PUNCT
ajfa-13261	40	15	agency	agency	NOUN
ajfa-13261	40	16	theory	theory	NOUN
ajfa-13261	40	17	”	"	PUNCT
ajfa-13261	40	18	to	to	PART
ajfa-13261	40	19	visible	visible	VERB
ajfa-13261	40	20	the	the	DET
ajfa-13261	40	21	interaction	interaction	NOUN
ajfa-13261	40	22	among	among	ADP
ajfa-13261	40	23	stakeholders	stakeholder	NOUN
ajfa-13261	40	24	and	and	CCONJ
ajfa-13261	40	25	managerial	managerial	ADJ
ajfa-13261	40	26	capitals	capital	NOUN
ajfa-13261	40	27	.	.	PUNCT
ajfa-13261	41	1	they	they	PRON
ajfa-13261	41	2	suggest	suggest	VERB
ajfa-13261	41	3	that	that	SCONJ
ajfa-13261	41	4	a	a	DET
ajfa-13261	41	5	kinship	kinship	NOUN
ajfa-13261	41	6	among	among	ADP
ajfa-13261	41	7	business	business	NOUN
ajfa-13261	41	8	actors	actor	NOUN
ajfa-13261	41	9	(	(	PUNCT
ajfa-13261	41	10	e.g.	e.g.	ADV
ajfa-13261	41	11	owners	owner	NOUN
ajfa-13261	41	12	,	,	PUNCT
ajfa-13261	41	13	managers	manager	NOUN
ajfa-13261	41	14	,	,	PUNCT
ajfa-13261	41	15	and	and	CCONJ
ajfa-13261	41	16	investors	investor	NOUN
ajfa-13261	41	17	)	)	PUNCT
ajfa-13261	41	18	is	be	AUX
ajfa-13261	41	19	strongly	strongly	ADV
ajfa-13261	41	20	associated	associate	VERB
ajfa-13261	41	21	with	with	ADP
ajfa-13261	41	22	corporate	corporate	ADJ
ajfa-13261	41	23	behaviors	behavior	NOUN
ajfa-13261	41	24	,	,	PUNCT
ajfa-13261	41	25	resulting	result	VERB
ajfa-13261	41	26	in	in	ADP
ajfa-13261	41	27	business	business	NOUN
ajfa-13261	41	28	growth	growth	NOUN
ajfa-13261	41	29	and	and	CCONJ
ajfa-13261	41	30	increased	increase	VERB
ajfa-13261	41	31	profitability	profitability	NOUN
ajfa-13261	41	32	.	.	PUNCT
ajfa-13261	42	1	in	in	ADP
ajfa-13261	42	2	other	other	ADJ
ajfa-13261	42	3	words	word	NOUN
ajfa-13261	42	4	,	,	PUNCT
ajfa-13261	42	5	it	it	PRON
ajfa-13261	42	6	can	can	AUX
ajfa-13261	42	7	be	be	AUX
ajfa-13261	42	8	said	say	VERB
ajfa-13261	42	9	that	that	SCONJ
ajfa-13261	42	10	since	since	SCONJ
ajfa-13261	42	11	self	self	NOUN
ajfa-13261	42	12	-	-	PUNCT
ajfa-13261	42	13	interests	interest	NOUN
ajfa-13261	42	14	of	of	ADP
ajfa-13261	42	15	managers	manager	NOUN
ajfa-13261	42	16	may	may	AUX
ajfa-13261	42	17	potentially	potentially	ADV
ajfa-13261	42	18	affect	affect	VERB
ajfa-13261	42	19	their	their	PRON
ajfa-13261	42	20	decision	decision	NOUN
ajfa-13261	42	21	-	-	PUNCT
ajfa-13261	42	22	making	make	VERB
ajfa-13261	42	23	quality	quality	NOUN
ajfa-13261	42	24	,	,	PUNCT
ajfa-13261	42	25	one	one	NUM
ajfa-13261	42	26	of	of	ADP
ajfa-13261	42	27	the	the	DET
ajfa-13261	42	28	most	most	ADV
ajfa-13261	42	29	powerful	powerful	ADJ
ajfa-13261	42	30	applications	application	NOUN
ajfa-13261	42	31	that	that	PRON
ajfa-13261	42	32	companies	company	NOUN
ajfa-13261	42	33	could	could	AUX
ajfa-13261	42	34	apply	apply	VERB
ajfa-13261	42	35	to	to	PART
ajfa-13261	42	36	balance	balance	VERB
ajfa-13261	42	37	their	their	PRON
ajfa-13261	42	38	passion	passion	NOUN
ajfa-13261	42	39	with	with	ADP
ajfa-13261	42	40	business	business	NOUN
ajfa-13261	42	41	goals	goal	NOUN
ajfa-13261	42	42	is	be	AUX
ajfa-13261	42	43	offering	offer	VERB
ajfa-13261	42	44	them	they	PRON
ajfa-13261	42	45	a	a	DET
ajfa-13261	42	46	good	good	ADJ
ajfa-13261	42	47	compensation	compensation	NOUN
ajfa-13261	42	48	package	package	NOUN
ajfa-13261	42	49	.	.	PUNCT
ajfa-13261	43	1	to	to	PART
ajfa-13261	43	2	do	do	VERB
ajfa-13261	43	3	so	so	ADV
ajfa-13261	43	4	,	,	PUNCT
ajfa-13261	43	5	management	management	NOUN
ajfa-13261	43	6	will	will	AUX
ajfa-13261	43	7	operate	operate	VERB
ajfa-13261	43	8	the	the	DET
ajfa-13261	43	9	business	business	NOUN
ajfa-13261	43	10	enthusiastically	enthusiastically	ADV
ajfa-13261	43	11	and	and	CCONJ
ajfa-13261	43	12	make	make	VERB
ajfa-13261	43	13	a	a	DET
ajfa-13261	43	14	good	good	ADJ
ajfa-13261	43	15	decision	decision	NOUN
ajfa-13261	43	16	to	to	PART
ajfa-13261	43	17	increase	increase	VERB
ajfa-13261	43	18	market	market	NOUN
ajfa-13261	43	19	capitalization	capitalization	NOUN
ajfa-13261	43	20	and	and	CCONJ
ajfa-13261	43	21	maximize	maximize	VERB
ajfa-13261	43	22	profit	profit	NOUN
ajfa-13261	43	23	for	for	ADP
ajfa-13261	43	24	investors	investor	NOUN
ajfa-13261	43	25	,	,	PUNCT
ajfa-13261	43	26	in	in	ADP
ajfa-13261	43	27	return	return	NOUN
ajfa-13261	43	28	.	.	PUNCT
ajfa-13261	44	1	regarding	regard	VERB
ajfa-13261	44	2	this	this	DET
ajfa-13261	44	3	action	action	NOUN
ajfa-13261	44	4	,	,	PUNCT
ajfa-13261	44	5	it	it	PRON
ajfa-13261	44	6	is	be	AUX
ajfa-13261	44	7	apparent	apparent	ADJ
ajfa-13261	44	8	that	that	SCONJ
ajfa-13261	44	9	governance	governance	NOUN
ajfa-13261	44	10	structures	structure	NOUN
ajfa-13261	44	11	could	could	AUX
ajfa-13261	44	12	enhance	enhance	VERB
ajfa-13261	44	13	the	the	DET
ajfa-13261	44	14	relationship	relationship	NOUN
ajfa-13261	44	15	between	between	ADP
ajfa-13261	44	16	shareholders	shareholder	NOUN
ajfa-13261	44	17	and	and	CCONJ
ajfa-13261	44	18	managers	manager	NOUN
ajfa-13261	44	19	,	,	PUNCT
ajfa-13261	44	20	resulting	result	VERB
ajfa-13261	44	21	in	in	ADP
ajfa-13261	44	22	fewer	few	ADJ
ajfa-13261	44	23	agency	agency	NOUN
ajfa-13261	44	24	conflicts	conflict	NOUN
ajfa-13261	44	25	.	.	PUNCT
ajfa-13261	45	1	asian	asian	ADJ
ajfa-13261	45	2	journal	journal	PROPN
ajfa-13261	45	3	of	of	ADP
ajfa-13261	45	4	finance	finance	PROPN
ajfa-13261	45	5	&	&	CCONJ
ajfa-13261	45	6	accounting	accounting	PROPN
ajfa-13261	45	7	issn	issn	PROPN
ajfa-13261	45	8	1946	1946	NUM
ajfa-13261	45	9	-	-	PUNCT
ajfa-13261	45	10	052x	052x	NOUN
ajfa-13261	45	11	2018	2018	NUM
ajfa-13261	45	12	,	,	PUNCT
ajfa-13261	45	13	vol	vol	NOUN
ajfa-13261	45	14	.	.	PROPN
ajfa-13261	45	15	10	10	NUM
ajfa-13261	45	16	,	,	PUNCT
ajfa-13261	45	17	no	no	INTJ
ajfa-13261	45	18	.	.	NOUN
ajfa-13261	45	19	1	1	NUM
ajfa-13261	45	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	45	21	410	410	NUM
ajfa-13261	45	22	hence	hence	ADV
ajfa-13261	45	23	,	,	PUNCT
ajfa-13261	45	24	healthy	healthy	ADJ
ajfa-13261	45	25	companies	company	NOUN
ajfa-13261	45	26	are	be	AUX
ajfa-13261	45	27	more	more	ADV
ajfa-13261	45	28	likely	likely	ADJ
ajfa-13261	45	29	to	to	PART
ajfa-13261	45	30	create	create	VERB
ajfa-13261	45	31	a	a	DET
ajfa-13261	45	32	flavor	flavor	NOUN
ajfa-13261	45	33	platform	platform	NOUN
ajfa-13261	45	34	which	which	PRON
ajfa-13261	45	35	helps	help	VERB
ajfa-13261	45	36	them	they	PRON
ajfa-13261	45	37	to	to	PART
ajfa-13261	45	38	engage	engage	VERB
ajfa-13261	45	39	with	with	ADP
ajfa-13261	45	40	outside	outside	ADJ
ajfa-13261	45	41	financing	financing	NOUN
ajfa-13261	45	42	and	and	CCONJ
ajfa-13261	45	43	more	more	ADV
ajfa-13261	45	44	competitive	competitive	ADJ
ajfa-13261	45	45	in	in	ADP
ajfa-13261	45	46	the	the	DET
ajfa-13261	45	47	market	market	NOUN
ajfa-13261	45	48	(	(	PUNCT
ajfa-13261	45	49	watts	watts	PROPN
ajfa-13261	45	50	and	and	CCONJ
ajfa-13261	45	51	zimmerman	zimmerman	PROPN
ajfa-13261	45	52	,	,	PUNCT
ajfa-13261	45	53	1990	1990	NUM
ajfa-13261	45	54	;	;	PUNCT
ajfa-13261	45	55	an	an	DET
ajfa-13261	45	56	et	et	NOUN
ajfa-13261	45	57	al	al	PROPN
ajfa-13261	45	58	.	.	PROPN
ajfa-13261	45	59	,	,	PUNCT
ajfa-13261	45	60	2011	2011	NUM
ajfa-13261	45	61	;	;	PUNCT
ajfa-13261	45	62	randoy	randoy	NOUN
ajfa-13261	45	63	and	and	CCONJ
ajfa-13261	45	64	nielsen	nielsen	PROPN
ajfa-13261	45	65	,	,	PUNCT
ajfa-13261	45	66	2002	2002	NUM
ajfa-13261	45	67	)	)	PUNCT
ajfa-13261	45	68	.	.	PUNCT
ajfa-13261	46	1	as	as	SCONJ
ajfa-13261	46	2	noted	note	VERB
ajfa-13261	46	3	,	,	PUNCT
ajfa-13261	46	4	it	it	PRON
ajfa-13261	46	5	is	be	AUX
ajfa-13261	46	6	clear	clear	ADJ
ajfa-13261	46	7	that	that	SCONJ
ajfa-13261	46	8	agency	agency	NOUN
ajfa-13261	46	9	theory	theory	NOUN
ajfa-13261	46	10	is	be	AUX
ajfa-13261	46	11	an	an	DET
ajfa-13261	46	12	important	important	ADJ
ajfa-13261	46	13	framework	framework	NOUN
ajfa-13261	46	14	for	for	ADP
ajfa-13261	46	15	linking	link	VERB
ajfa-13261	46	16	internal	internal	ADJ
ajfa-13261	46	17	control	control	NOUN
ajfa-13261	46	18	systems	system	NOUN
ajfa-13261	46	19	with	with	ADP
ajfa-13261	46	20	business	business	NOUN
ajfa-13261	46	21	activities	activity	NOUN
ajfa-13261	46	22	.	.	PUNCT
ajfa-13261	47	1	hence	hence	ADV
ajfa-13261	47	2	,	,	PUNCT
ajfa-13261	47	3	its	its	PRON
ajfa-13261	47	4	notion	notion	NOUN
ajfa-13261	47	5	would	would	AUX
ajfa-13261	47	6	be	be	AUX
ajfa-13261	47	7	adapted	adapt	VERB
ajfa-13261	47	8	to	to	PART
ajfa-13261	47	9	enlarge	enlarge	VERB
ajfa-13261	47	10	an	an	DET
ajfa-13261	47	11	understanding	understanding	NOUN
ajfa-13261	47	12	on	on	ADP
ajfa-13261	47	13	the	the	DET
ajfa-13261	47	14	linkage	linkage	NOUN
ajfa-13261	47	15	between	between	ADP
ajfa-13261	47	16	corporate	corporate	ADJ
ajfa-13261	47	17	governance	governance	NOUN
ajfa-13261	47	18	and	and	CCONJ
ajfa-13261	47	19	disclosure	disclosure	NOUN
ajfa-13261	47	20	practices	practice	NOUN
ajfa-13261	47	21	in	in	ADP
ajfa-13261	47	22	singapore	singapore	PROPN
ajfa-13261	47	23	.	.	PUNCT
ajfa-13261	48	1	3	3	X
ajfa-13261	48	2	.	.	X
ajfa-13261	48	3	literature	literature	PROPN
ajfa-13261	48	4	review	review	PROPN
ajfa-13261	48	5	3.1	3.1	NUM
ajfa-13261	48	6	.	.	PUNCT
ajfa-13261	49	1	corporate	corporate	ADJ
ajfa-13261	49	2	disclosure	disclosure	NOUN
ajfa-13261	49	3	in	in	ADP
ajfa-13261	49	4	general	general	ADJ
ajfa-13261	49	5	,	,	PUNCT
ajfa-13261	49	6	the	the	DET
ajfa-13261	49	7	term	term	NOUN
ajfa-13261	49	8	“	"	PUNCT
ajfa-13261	49	9	corporate	corporate	ADJ
ajfa-13261	49	10	disclosure	disclosure	NOUN
ajfa-13261	49	11	”	"	PUNCT
ajfa-13261	49	12	is	be	AUX
ajfa-13261	49	13	regularly	regularly	ADV
ajfa-13261	49	14	used	use	VERB
ajfa-13261	49	15	to	to	PART
ajfa-13261	49	16	refer	refer	VERB
ajfa-13261	49	17	to	to	ADP
ajfa-13261	49	18	a	a	DET
ajfa-13261	49	19	communication	communication	NOUN
ajfa-13261	49	20	activity	activity	NOUN
ajfa-13261	49	21	that	that	PRON
ajfa-13261	49	22	managers	manager	NOUN
ajfa-13261	49	23	utilize	utilize	VERB
ajfa-13261	49	24	to	to	PART
ajfa-13261	49	25	connect	connect	VERB
ajfa-13261	49	26	with	with	ADP
ajfa-13261	49	27	stakeholders	stakeholder	NOUN
ajfa-13261	49	28	.	.	PUNCT
ajfa-13261	50	1	it	it	PRON
ajfa-13261	50	2	can	can	AUX
ajfa-13261	50	3	be	be	AUX
ajfa-13261	50	4	broadly	broadly	ADV
ajfa-13261	50	5	sub	sub	ADJ
ajfa-13261	50	6	-	-	VERB
ajfa-13261	50	7	divided	divide	VERB
ajfa-13261	50	8	into	into	ADP
ajfa-13261	50	9	two	two	NUM
ajfa-13261	50	10	dimensions	dimension	NOUN
ajfa-13261	50	11	:	:	PUNCT
ajfa-13261	50	12	mandatory	mandatory	ADJ
ajfa-13261	50	13	and	and	CCONJ
ajfa-13261	50	14	voluntary	voluntary	ADJ
ajfa-13261	50	15	.	.	PUNCT
ajfa-13261	51	1	in	in	ADP
ajfa-13261	51	2	terms	term	NOUN
ajfa-13261	51	3	of	of	ADP
ajfa-13261	51	4	mandatory	mandatory	ADJ
ajfa-13261	51	5	disclosure	disclosure	NOUN
ajfa-13261	51	6	,	,	PUNCT
ajfa-13261	51	7	it	it	PRON
ajfa-13261	51	8	is	be	AUX
ajfa-13261	51	9	regularly	regularly	ADV
ajfa-13261	51	10	related	relate	VERB
ajfa-13261	51	11	to	to	ADP
ajfa-13261	51	12	national	national	ADJ
ajfa-13261	51	13	rules	rule	NOUN
ajfa-13261	51	14	and	and	CCONJ
ajfa-13261	51	15	regulations	regulation	NOUN
ajfa-13261	51	16	which	which	PRON
ajfa-13261	51	17	are	be	AUX
ajfa-13261	51	18	set	set	VERB
ajfa-13261	51	19	to	to	PART
ajfa-13261	51	20	determine	determine	VERB
ajfa-13261	51	21	minimum	minimum	ADJ
ajfa-13261	51	22	practices	practice	NOUN
ajfa-13261	51	23	that	that	PRON
ajfa-13261	51	24	every	every	DET
ajfa-13261	51	25	company	company	NOUN
ajfa-13261	51	26	must	must	AUX
ajfa-13261	51	27	comply	comply	VERB
ajfa-13261	51	28	with	with	ADP
ajfa-13261	51	29	,	,	PUNCT
ajfa-13261	51	30	otherwise	otherwise	ADV
ajfa-13261	51	31	be	be	AUX
ajfa-13261	51	32	immediately	immediately	ADV
ajfa-13261	51	33	penalized	penalize	VERB
ajfa-13261	51	34	by	by	ADP
ajfa-13261	51	35	a	a	DET
ajfa-13261	51	36	regulatory	regulatory	ADJ
ajfa-13261	51	37	authority	authority	NOUN
ajfa-13261	51	38	.	.	PUNCT
ajfa-13261	52	1	on	on	ADP
ajfa-13261	52	2	the	the	DET
ajfa-13261	52	3	other	other	ADJ
ajfa-13261	52	4	hand	hand	NOUN
ajfa-13261	52	5	,	,	PUNCT
ajfa-13261	52	6	voluntary	voluntary	ADJ
ajfa-13261	52	7	disclosure	disclosure	NOUN
ajfa-13261	52	8	normally	normally	ADV
ajfa-13261	52	9	implies	imply	VERB
ajfa-13261	52	10	that	that	SCONJ
ajfa-13261	52	11	supplementary	supplementary	ADJ
ajfa-13261	52	12	actions	action	NOUN
ajfa-13261	52	13	(	(	PUNCT
ajfa-13261	52	14	above	above	ADP
ajfa-13261	52	15	the	the	DET
ajfa-13261	52	16	mandatory	mandatory	ADJ
ajfa-13261	52	17	requirements	requirement	NOUN
ajfa-13261	52	18	that	that	SCONJ
ajfa-13261	52	19	a	a	DET
ajfa-13261	52	20	company	company	NOUN
ajfa-13261	52	21	can	can	AUX
ajfa-13261	52	22	choose	choose	VERB
ajfa-13261	52	23	to	to	PART
ajfa-13261	52	24	apply	apply	VERB
ajfa-13261	52	25	or	or	CCONJ
ajfa-13261	52	26	not	not	PART
ajfa-13261	52	27	apply	apply	VERB
ajfa-13261	52	28	based	base	VERB
ajfa-13261	52	29	on	on	ADP
ajfa-13261	52	30	its	its	PRON
ajfa-13261	52	31	current	current	ADJ
ajfa-13261	52	32	situation	situation	NOUN
ajfa-13261	52	33	and	and	CCONJ
ajfa-13261	52	34	future	future	ADJ
ajfa-13261	52	35	challenge	challenge	NOUN
ajfa-13261	52	36	)	)	PUNCT
ajfa-13261	52	37	(	(	PUNCT
ajfa-13261	52	38	eng	eng	PROPN
ajfa-13261	52	39	and	and	CCONJ
ajfa-13261	52	40	mak	mak	PROPN
ajfa-13261	52	41	,	,	PUNCT
ajfa-13261	52	42	2003	2003	NUM
ajfa-13261	52	43	;	;	PUNCT
ajfa-13261	52	44	akhtaruddin	akhtaruddin	VERB
ajfa-13261	52	45	,	,	PUNCT
ajfa-13261	52	46	2005	2005	NUM
ajfa-13261	52	47	;	;	PUNCT
ajfa-13261	52	48	barako	barako	PROPN
ajfa-13261	52	49	et	et	PROPN
ajfa-13261	52	50	al	al	PROPN
ajfa-13261	52	51	.	.	PROPN
ajfa-13261	52	52	,	,	PUNCT
ajfa-13261	52	53	2006	2006	NUM
ajfa-13261	52	54	;	;	PUNCT
ajfa-13261	52	55	hassan	hassan	PROPN
ajfa-13261	52	56	et	et	PROPN
ajfa-13261	52	57	al	al	PROPN
ajfa-13261	52	58	.	.	PROPN
ajfa-13261	52	59	2009	2009	NUM
ajfa-13261	52	60	;	;	PUNCT
ajfa-13261	52	61	trang	trang	PROPN
ajfa-13261	52	62	and	and	CCONJ
ajfa-13261	52	63	phuong	phuong	PROPN
ajfa-13261	52	64	,	,	PUNCT
ajfa-13261	52	65	2015	2015	NUM
ajfa-13261	52	66	)	)	PUNCT
ajfa-13261	52	67	.	.	PUNCT
ajfa-13261	53	1	3.2	3.2	NUM
ajfa-13261	53	2	.	.	PUNCT
ajfa-13261	54	1	the	the	DET
ajfa-13261	54	2	frameworks	framework	NOUN
ajfa-13261	54	3	of	of	ADP
ajfa-13261	54	4	corporate	corporate	ADJ
ajfa-13261	54	5	disclosure	disclosure	NOUN
ajfa-13261	54	6	in	in	ADP
ajfa-13261	54	7	singapore	singapore	PROPN
ajfa-13261	54	8	singapore	singapore	PROPN
ajfa-13261	54	9	has	have	AUX
ajfa-13261	54	10	been	be	AUX
ajfa-13261	54	11	widely	widely	ADV
ajfa-13261	54	12	recognized	recognize	VERB
ajfa-13261	54	13	as	as	ADP
ajfa-13261	54	14	the	the	DET
ajfa-13261	54	15	most	most	ADV
ajfa-13261	54	16	effective	effective	ADJ
ajfa-13261	54	17	country	country	NOUN
ajfa-13261	54	18	in	in	ADP
ajfa-13261	54	19	asia	asia	PROPN
ajfa-13261	54	20	in	in	ADP
ajfa-13261	54	21	promoting	promote	VERB
ajfa-13261	54	22	good	good	ADJ
ajfa-13261	54	23	governance	governance	NOUN
ajfa-13261	54	24	.	.	PUNCT
ajfa-13261	55	1	however	however	ADV
ajfa-13261	55	2	,	,	PUNCT
ajfa-13261	55	3	the	the	DET
ajfa-13261	55	4	regulations	regulation	NOUN
ajfa-13261	55	5	of	of	ADP
ajfa-13261	55	6	disclosure	disclosure	NOUN
ajfa-13261	55	7	standards	standard	NOUN
ajfa-13261	55	8	still	still	ADV
ajfa-13261	55	9	reflect	reflect	VERB
ajfa-13261	55	10	a	a	DET
ajfa-13261	55	11	diversity	diversity	NOUN
ajfa-13261	55	12	of	of	ADP
ajfa-13261	55	13	legal	legal	ADJ
ajfa-13261	55	14	heritages	heritage	NOUN
ajfa-13261	55	15	as	as	SCONJ
ajfa-13261	55	16	exhibited	exhibit	VERB
ajfa-13261	55	17	in	in	ADP
ajfa-13261	55	18	the	the	DET
ajfa-13261	55	19	below	below	ADJ
ajfa-13261	55	20	table	table	NOUN
ajfa-13261	55	21	:	:	PUNCT
ajfa-13261	55	22	table	table	NOUN
ajfa-13261	55	23	1	1	NUM
ajfa-13261	55	24	.	.	PUNCT
ajfa-13261	55	25	laws	law	NOUN
ajfa-13261	55	26	and	and	CCONJ
ajfa-13261	55	27	regulations	regulation	NOUN
ajfa-13261	55	28	related	relate	VERB
ajfa-13261	55	29	to	to	ADP
ajfa-13261	55	30	corporate	corporate	ADJ
ajfa-13261	55	31	disclosure	disclosure	NOUN
ajfa-13261	55	32	in	in	ADP
ajfa-13261	55	33	singapore	singapore	PROPN
ajfa-13261	55	34	laws	law	NOUN
ajfa-13261	55	35	and	and	CCONJ
ajfa-13261	55	36	regulations	regulation	NOUN
ajfa-13261	55	37	the	the	DET
ajfa-13261	55	38	year	year	NOUN
ajfa-13261	55	39	of	of	ADP
ajfa-13261	55	40	announcement	announcement	NOUN
ajfa-13261	55	41	type	type	NOUN
ajfa-13261	55	42	of	of	ADP
ajfa-13261	55	43	enforcement	enforcement	NOUN
ajfa-13261	55	44	regulatory	regulatory	ADJ
ajfa-13261	55	45	authorities	authority	NOUN
ajfa-13261	55	46	sgx	sgx	PROPN
ajfa-13261	55	47	’s	’s	PART
ajfa-13261	55	48	corporate	corporate	ADJ
ajfa-13261	55	49	disclosure	disclosure	NOUN
ajfa-13261	55	50	policy	policy	NOUN
ajfa-13261	55	51	2002	2002	NUM
ajfa-13261	55	52	mandatory	mandatory	ADJ
ajfa-13261	55	53	requirement	requirement	NOUN
ajfa-13261	55	54	singapore	singapore	PROPN
ajfa-13261	55	55	stock	stock	PROPN
ajfa-13261	55	56	exchange	exchange	PROPN
ajfa-13261	55	57	companies	company	NOUN
ajfa-13261	55	58	(	(	PUNCT
ajfa-13261	55	59	accounting	accounting	NOUN
ajfa-13261	55	60	standards	standard	NOUN
ajfa-13261	55	61	)	)	PUNCT
ajfa-13261	55	62	regulations	regulation	NOUN
ajfa-13261	55	63	2004	2004	NUM
ajfa-13261	55	64	(	(	PUNCT
ajfa-13261	55	65	revised	revise	VERB
ajfa-13261	55	66	edition	edition	NOUN
ajfa-13261	55	67	)	)	PUNCT
ajfa-13261	55	68	mandatory	mandatory	ADJ
ajfa-13261	55	69	requirement	requirement	NOUN
ajfa-13261	55	70	accounting	accounting	NOUN
ajfa-13261	55	71	standards	standard	NOUN
ajfa-13261	55	72	council	council	PROPN
ajfa-13261	55	73	singapore	singapore	PROPN
ajfa-13261	55	74	the	the	DET
ajfa-13261	55	75	company	company	NOUN
ajfa-13261	55	76	act	act	NOUN
ajfa-13261	55	77	(	(	PUNCT
ajfa-13261	55	78	chapter	chapter	NOUN
ajfa-13261	55	79	50	50	NUM
ajfa-13261	55	80	)	)	PUNCT
ajfa-13261	55	81	2006	2006	NUM
ajfa-13261	55	82	(	(	PUNCT
ajfa-13261	55	83	revised	revise	VERB
ajfa-13261	55	84	edition	edition	NOUN
ajfa-13261	55	85	)	)	PUNCT
ajfa-13261	55	86	mandatory	mandatory	ADJ
ajfa-13261	55	87	requirement	requirement	NOUN
ajfa-13261	55	88	singapore	singapore	PROPN
ajfa-13261	55	89	government	government	PROPN
ajfa-13261	55	90	the	the	DET
ajfa-13261	55	91	securities	securities	PROPN
ajfa-13261	55	92	and	and	CCONJ
ajfa-13261	55	93	futures	future	NOUN
ajfa-13261	55	94	act	act	NOUN
ajfa-13261	55	95	(	(	PUNCT
ajfa-13261	55	96	chapter	chapter	NOUN
ajfa-13261	55	97	289	289	NUM
ajfa-13261	55	98	)	)	PUNCT
ajfa-13261	55	99	2006	2006	NUM
ajfa-13261	55	100	(	(	PUNCT
ajfa-13261	55	101	revised	revise	VERB
ajfa-13261	55	102	edition	edition	NOUN
ajfa-13261	55	103	)	)	PUNCT
ajfa-13261	55	104	mandatory	mandatory	ADJ
ajfa-13261	55	105	requirement	requirement	NOUN
ajfa-13261	55	106	singapore	singapore	PROPN
ajfa-13261	55	107	government	government	PROPN
ajfa-13261	55	108	the	the	DET
ajfa-13261	55	109	singapore	singapore	PROPN
ajfa-13261	55	110	exchange	exchange	PROPN
ajfa-13261	55	111	listing	list	VERB
ajfa-13261	55	112	rules	rule	NOUN
ajfa-13261	55	113	(	(	PUNCT
ajfa-13261	55	114	chapter	chapter	NOUN
ajfa-13261	55	115	12	12	NUM
ajfa-13261	55	116	)	)	PUNCT
ajfa-13261	55	117	2011	2011	NUM
ajfa-13261	55	118	,	,	PUNCT
ajfa-13261	55	119	as	as	SCONJ
ajfa-13261	55	120	amended	amend	VERB
ajfa-13261	55	121	in	in	ADP
ajfa-13261	55	122	2017	2017	NUM
ajfa-13261	55	123	mandatory	mandatory	ADJ
ajfa-13261	55	124	requirement	requirement	NOUN
ajfa-13261	55	125	singapore	singapore	PROPN
ajfa-13261	55	126	government	government	PROPN
ajfa-13261	55	127	singapore	singapore	PROPN
ajfa-13261	55	128	code	code	PROPN
ajfa-13261	55	129	of	of	ADP
ajfa-13261	55	130	corporate	corporate	ADJ
ajfa-13261	55	131	governance	governance	NOUN
ajfa-13261	55	132	2012	2012	NUM
ajfa-13261	55	133	mandatory	mandatory	ADJ
ajfa-13261	55	134	requirement	requirement	NOUN
ajfa-13261	55	135	monetary	monetary	ADJ
ajfa-13261	55	136	authority	authority	NOUN
ajfa-13261	55	137	of	of	ADP
ajfa-13261	55	138	singapore	singapore	PROPN
ajfa-13261	55	139	(	(	PUNCT
ajfa-13261	55	140	mas	mas	PROPN
ajfa-13261	55	141	)	)	PUNCT
ajfa-13261	55	142	and	and	CCONJ
ajfa-13261	55	143	singapore	singapore	PROPN
ajfa-13261	55	144	stock	stock	PROPN
ajfa-13261	55	145	exchange	exchange	PROPN
ajfa-13261	55	146	source	source	NOUN
ajfa-13261	55	147	:	:	PUNCT
ajfa-13261	55	148	collected	collect	VERB
ajfa-13261	55	149	by	by	ADP
ajfa-13261	55	150	the	the	DET
ajfa-13261	55	151	author	author	NOUN
ajfa-13261	55	152	asian	asian	PROPN
ajfa-13261	55	153	journal	journal	PROPN
ajfa-13261	55	154	of	of	ADP
ajfa-13261	55	155	finance	finance	PROPN
ajfa-13261	55	156	&	&	CCONJ
ajfa-13261	55	157	accounting	accounting	PROPN
ajfa-13261	55	158	issn	issn	PROPN
ajfa-13261	55	159	1946	1946	NUM
ajfa-13261	55	160	-	-	PUNCT
ajfa-13261	55	161	052x	052x	NOUN
ajfa-13261	55	162	2018	2018	NUM
ajfa-13261	55	163	,	,	PUNCT
ajfa-13261	55	164	vol	vol	NOUN
ajfa-13261	55	165	.	.	PROPN
ajfa-13261	56	1	10	10	NUM
ajfa-13261	56	2	,	,	PUNCT
ajfa-13261	56	3	no	no	INTJ
ajfa-13261	56	4	.	.	NOUN
ajfa-13261	56	5	1	1	NUM
ajfa-13261	56	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	56	7	411	411	NUM
ajfa-13261	56	8	according	accord	VERB
ajfa-13261	56	9	to	to	ADP
ajfa-13261	56	10	the	the	DET
ajfa-13261	56	11	table	table	NOUN
ajfa-13261	56	12	1	1	NUM
ajfa-13261	56	13	,	,	PUNCT
ajfa-13261	56	14	it	it	PRON
ajfa-13261	56	15	is	be	AUX
ajfa-13261	56	16	also	also	ADV
ajfa-13261	56	17	conspicuous	conspicuous	ADJ
ajfa-13261	56	18	the	the	DET
ajfa-13261	56	19	regulatory	regulatory	ADJ
ajfa-13261	56	20	framework	framework	NOUN
ajfa-13261	56	21	of	of	ADP
ajfa-13261	56	22	corporate	corporate	ADJ
ajfa-13261	56	23	disclosure	disclosure	NOUN
ajfa-13261	56	24	in	in	ADP
ajfa-13261	56	25	singapore	singapore	PROPN
ajfa-13261	56	26	has	have	AUX
ajfa-13261	56	27	been	be	AUX
ajfa-13261	56	28	shaped	shape	VERB
ajfa-13261	56	29	based	base	VERB
ajfa-13261	56	30	on	on	ADP
ajfa-13261	56	31	four	four	NUM
ajfa-13261	56	32	legal	legal	ADJ
ajfa-13261	56	33	sources	source	NOUN
ajfa-13261	56	34	:	:	PUNCT
ajfa-13261	56	35	the	the	DET
ajfa-13261	56	36	company	company	NOUN
ajfa-13261	56	37	laws	law	NOUN
ajfa-13261	56	38	,	,	PUNCT
ajfa-13261	56	39	the	the	DET
ajfa-13261	56	40	accounting	accounting	NOUN
ajfa-13261	56	41	standards	standard	NOUN
ajfa-13261	56	42	,	,	PUNCT
ajfa-13261	56	43	the	the	DET
ajfa-13261	56	44	securities	security	NOUN
ajfa-13261	56	45	regulations	regulation	NOUN
ajfa-13261	56	46	,	,	PUNCT
ajfa-13261	56	47	and	and	CCONJ
ajfa-13261	56	48	the	the	DET
ajfa-13261	56	49	corporate	corporate	ADJ
ajfa-13261	56	50	governance	governance	NOUN
ajfa-13261	56	51	codes	code	NOUN
ajfa-13261	56	52	.	.	PUNCT
ajfa-13261	57	1	additionally	additionally	ADV
ajfa-13261	57	2	,	,	PUNCT
ajfa-13261	57	3	it	it	PRON
ajfa-13261	57	4	is	be	AUX
ajfa-13261	57	5	found	find	VERB
ajfa-13261	57	6	that	that	SCONJ
ajfa-13261	57	7	since	since	SCONJ
ajfa-13261	57	8	the	the	DET
ajfa-13261	57	9	first	first	ADJ
ajfa-13261	57	10	enactment	enactment	NOUN
ajfa-13261	57	11	,	,	PUNCT
ajfa-13261	57	12	the	the	DET
ajfa-13261	57	13	disclosure	disclosure	NOUN
ajfa-13261	57	14	regulatory	regulatory	ADJ
ajfa-13261	57	15	frameworks	framework	NOUN
ajfa-13261	57	16	of	of	ADP
ajfa-13261	57	17	singapore	singapore	PROPN
ajfa-13261	57	18	have	have	AUX
ajfa-13261	57	19	been	be	AUX
ajfa-13261	57	20	constantly	constantly	ADV
ajfa-13261	57	21	improved	improve	VERB
ajfa-13261	57	22	in	in	ADP
ajfa-13261	57	23	both	both	DET
ajfa-13261	57	24	scope	scope	NOUN
ajfa-13261	57	25	and	and	CCONJ
ajfa-13261	57	26	intensity	intensity	NOUN
ajfa-13261	57	27	,	,	PUNCT
ajfa-13261	57	28	to	to	PART
ajfa-13261	57	29	increase	increase	VERB
ajfa-13261	57	30	the	the	DET
ajfa-13261	57	31	efficiency	efficiency	NOUN
ajfa-13261	57	32	of	of	ADP
ajfa-13261	57	33	enforcement	enforcement	NOUN
ajfa-13261	57	34	and	and	CCONJ
ajfa-13261	57	35	response	response	NOUN
ajfa-13261	57	36	with	with	ADP
ajfa-13261	57	37	the	the	DET
ajfa-13261	57	38	changes	change	NOUN
ajfa-13261	57	39	of	of	ADP
ajfa-13261	57	40	global	global	ADJ
ajfa-13261	57	41	business	business	NOUN
ajfa-13261	57	42	environment	environment	NOUN
ajfa-13261	57	43	.	.	PUNCT
ajfa-13261	58	1	3.3	3.3	NUM
ajfa-13261	58	2	.	.	PUNCT
ajfa-13261	59	1	corporate	corporate	ADJ
ajfa-13261	59	2	governance	governance	NOUN
ajfa-13261	59	3	theoretically	theoretically	ADV
ajfa-13261	59	4	,	,	PUNCT
ajfa-13261	59	5	the	the	DET
ajfa-13261	59	6	term	term	NOUN
ajfa-13261	59	7	“	"	PUNCT
ajfa-13261	59	8	corporate	corporate	ADJ
ajfa-13261	59	9	governance	governance	NOUN
ajfa-13261	59	10	”	"	PUNCT
ajfa-13261	59	11	is	be	AUX
ajfa-13261	59	12	intricate	intricate	ADJ
ajfa-13261	59	13	to	to	PART
ajfa-13261	59	14	describe	describe	VERB
ajfa-13261	59	15	in	in	ADP
ajfa-13261	59	16	details	detail	NOUN
ajfa-13261	59	17	because	because	SCONJ
ajfa-13261	59	18	it	it	PRON
ajfa-13261	59	19	is	be	AUX
ajfa-13261	59	20	a	a	DET
ajfa-13261	59	21	broad	broad	ADJ
ajfa-13261	59	22	concept	concept	NOUN
ajfa-13261	59	23	that	that	PRON
ajfa-13261	59	24	encompasses	encompass	VERB
ajfa-13261	59	25	multifaceted	multifaceted	ADJ
ajfa-13261	59	26	disciplines	discipline	NOUN
ajfa-13261	59	27	of	of	ADP
ajfa-13261	59	28	social	social	ADJ
ajfa-13261	59	29	sciences	science	NOUN
ajfa-13261	59	30	together	together	ADV
ajfa-13261	59	31	.	.	PUNCT
ajfa-13261	60	1	it	it	PRON
ajfa-13261	60	2	includes	include	VERB
ajfa-13261	60	3	the	the	DET
ajfa-13261	60	4	notions	notion	NOUN
ajfa-13261	60	5	of	of	ADP
ajfa-13261	60	6	business	business	NOUN
ajfa-13261	60	7	administration	administration	NOUN
ajfa-13261	60	8	,	,	PUNCT
ajfa-13261	60	9	financial	financial	ADJ
ajfa-13261	60	10	and	and	CCONJ
ajfa-13261	60	11	accounting	accounting	NOUN
ajfa-13261	60	12	,	,	PUNCT
ajfa-13261	60	13	law	law	NOUN
ajfa-13261	60	14	,	,	PUNCT
ajfa-13261	60	15	psychology	psychology	NOUN
ajfa-13261	60	16	,	,	PUNCT
ajfa-13261	60	17	and	and	CCONJ
ajfa-13261	60	18	many	many	ADJ
ajfa-13261	60	19	of	of	ADP
ajfa-13261	60	20	the	the	DET
ajfa-13261	60	21	others	other	NOUN
ajfa-13261	60	22	(	(	PUNCT
ajfa-13261	60	23	claessens	claessen	NOUN
ajfa-13261	60	24	and	and	CCONJ
ajfa-13261	60	25	yurtoglu	yurtoglu	NOUN
ajfa-13261	60	26	,	,	PUNCT
ajfa-13261	60	27	2013	2013	NUM
ajfa-13261	60	28	)	)	PUNCT
ajfa-13261	60	29	.	.	PUNCT
ajfa-13261	61	1	regarding	regard	VERB
ajfa-13261	61	2	the	the	DET
ajfa-13261	61	3	pervasive	pervasive	ADJ
ajfa-13261	61	4	arrangements	arrangement	NOUN
ajfa-13261	61	5	,	,	PUNCT
ajfa-13261	61	6	its	its	PRON
ajfa-13261	61	7	definition	definition	NOUN
ajfa-13261	61	8	is	be	AUX
ajfa-13261	61	9	abundantly	abundantly	ADV
ajfa-13261	61	10	designed	design	VERB
ajfa-13261	61	11	in	in	ADP
ajfa-13261	61	12	the	the	DET
ajfa-13261	61	13	governance	governance	NOUN
ajfa-13261	61	14	literature	literature	NOUN
ajfa-13261	61	15	.	.	PUNCT
ajfa-13261	62	1	for	for	ADP
ajfa-13261	62	2	example	example	NOUN
ajfa-13261	62	3	,	,	PUNCT
ajfa-13261	62	4	according	accord	VERB
ajfa-13261	62	5	to	to	ADP
ajfa-13261	62	6	the	the	DET
ajfa-13261	62	7	oecd	oecd	PROPN
ajfa-13261	62	8	principles	principle	NOUN
ajfa-13261	62	9	(	(	PUNCT
ajfa-13261	62	10	1999	1999	NUM
ajfa-13261	62	11	)	)	PUNCT
ajfa-13261	62	12	,	,	PUNCT
ajfa-13261	62	13	it	it	PRON
ajfa-13261	62	14	recommends	recommend	VERB
ajfa-13261	62	15	that	that	SCONJ
ajfa-13261	62	16	corporate	corporate	ADJ
ajfa-13261	62	17	governance	governance	NOUN
ajfa-13261	62	18	is	be	AUX
ajfa-13261	62	19	procedures	procedure	NOUN
ajfa-13261	62	20	and	and	CCONJ
ajfa-13261	62	21	processes	process	NOUN
ajfa-13261	62	22	according	accord	VERB
ajfa-13261	62	23	to	to	ADP
ajfa-13261	62	24	which	which	PRON
ajfa-13261	62	25	an	an	DET
ajfa-13261	62	26	organization	organization	NOUN
ajfa-13261	62	27	is	be	AUX
ajfa-13261	62	28	managed	manage	VERB
ajfa-13261	62	29	and	and	CCONJ
ajfa-13261	62	30	structured	structure	VERB
ajfa-13261	62	31	.	.	PUNCT
ajfa-13261	63	1	supported	support	VERB
ajfa-13261	63	2	by	by	ADP
ajfa-13261	63	3	the	the	DET
ajfa-13261	63	4	study	study	NOUN
ajfa-13261	63	5	of	of	ADP
ajfa-13261	63	6	blair	blair	PROPN
ajfa-13261	63	7	(	(	PUNCT
ajfa-13261	63	8	1995	1995	NUM
ajfa-13261	63	9	)	)	PUNCT
ajfa-13261	63	10	,	,	PUNCT
ajfa-13261	63	11	the	the	DET
ajfa-13261	63	12	evidence	evidence	NOUN
ajfa-13261	63	13	suggests	suggest	VERB
ajfa-13261	63	14	that	that	SCONJ
ajfa-13261	63	15	the	the	DET
ajfa-13261	63	16	external	external	ADJ
ajfa-13261	63	17	mechanisms	mechanism	NOUN
ajfa-13261	63	18	including	include	VERB
ajfa-13261	63	19	legal	legal	ADJ
ajfa-13261	63	20	system	system	NOUN
ajfa-13261	63	21	,	,	PUNCT
ajfa-13261	63	22	cultural	cultural	ADJ
ajfa-13261	63	23	framework	framework	NOUN
ajfa-13261	63	24	,	,	PUNCT
ajfa-13261	63	25	and	and	CCONJ
ajfa-13261	63	26	institutional	institutional	ADJ
ajfa-13261	63	27	principle	principle	NOUN
ajfa-13261	63	28	can	can	AUX
ajfa-13261	63	29	be	be	AUX
ajfa-13261	63	30	related	relate	VERB
ajfa-13261	63	31	to	to	ADP
ajfa-13261	63	32	the	the	DET
ajfa-13261	63	33	internal	internal	ADJ
ajfa-13261	63	34	applications	application	NOUN
ajfa-13261	63	35	such	such	ADJ
ajfa-13261	63	36	as	as	ADP
ajfa-13261	63	37	the	the	DET
ajfa-13261	63	38	extent	extent	NOUN
ajfa-13261	63	39	of	of	ADP
ajfa-13261	63	40	corporate	corporate	ADJ
ajfa-13261	63	41	authorities	authority	NOUN
ajfa-13261	63	42	,	,	PUNCT
ajfa-13261	63	43	the	the	DET
ajfa-13261	63	44	persons	person	NOUN
ajfa-13261	63	45	who	who	PRON
ajfa-13261	63	46	are	be	AUX
ajfa-13261	63	47	in	in	ADP
ajfa-13261	63	48	charge	charge	NOUN
ajfa-13261	63	49	of	of	ADP
ajfa-13261	63	50	the	the	DET
ajfa-13261	63	51	company	company	NOUN
ajfa-13261	63	52	,	,	PUNCT
ajfa-13261	63	53	the	the	DET
ajfa-13261	63	54	governance	governance	NOUN
ajfa-13261	63	55	structure	structure	NOUN
ajfa-13261	63	56	,	,	PUNCT
ajfa-13261	63	57	and	and	CCONJ
ajfa-13261	63	58	the	the	DET
ajfa-13261	63	59	allocations	allocation	NOUN
ajfa-13261	63	60	between	between	ADP
ajfa-13261	63	61	risks	risk	NOUN
ajfa-13261	63	62	and	and	CCONJ
ajfa-13261	63	63	return	return	VERB
ajfa-13261	63	64	portfolios	portfolio	NOUN
ajfa-13261	63	65	from	from	ADP
ajfa-13261	63	66	the	the	DET
ajfa-13261	63	67	corporate	corporate	ADJ
ajfa-13261	63	68	activities	activity	NOUN
ajfa-13261	63	69	.	.	PUNCT
ajfa-13261	64	1	together	together	ADV
ajfa-13261	64	2	with	with	ADP
ajfa-13261	64	3	the	the	DET
ajfa-13261	64	4	study	study	NOUN
ajfa-13261	64	5	conducted	conduct	VERB
ajfa-13261	64	6	by	by	ADP
ajfa-13261	64	7	jensen	jensen	PROPN
ajfa-13261	64	8	and	and	CCONJ
ajfa-13261	64	9	meckling	meckling	NOUN
ajfa-13261	64	10	(	(	PUNCT
ajfa-13261	64	11	1976	1976	NUM
ajfa-13261	64	12	)	)	PUNCT
ajfa-13261	64	13	as	as	ADV
ajfa-13261	64	14	well	well	ADV
ajfa-13261	64	15	as	as	ADP
ajfa-13261	64	16	shleifer	shleifer	NOUN
ajfa-13261	64	17	and	and	CCONJ
ajfa-13261	64	18	vishny	vishny	PROPN
ajfa-13261	64	19	(	(	PUNCT
ajfa-13261	64	20	2007	2007	NUM
ajfa-13261	64	21	)	)	PUNCT
ajfa-13261	64	22	,	,	PUNCT
ajfa-13261	64	23	the	the	DET
ajfa-13261	64	24	evidence	evidence	NOUN
ajfa-13261	64	25	also	also	ADV
ajfa-13261	64	26	offer	offer	VERB
ajfa-13261	64	27	that	that	DET
ajfa-13261	64	28	corporate	corporate	ADJ
ajfa-13261	64	29	governance	governance	NOUN
ajfa-13261	64	30	is	be	AUX
ajfa-13261	64	31	an	an	DET
ajfa-13261	64	32	effective	effective	ADJ
ajfa-13261	64	33	way	way	NOUN
ajfa-13261	64	34	to	to	PART
ajfa-13261	64	35	cope	cope	VERB
ajfa-13261	64	36	with	with	ADP
ajfa-13261	64	37	the	the	DET
ajfa-13261	64	38	agency	agency	NOUN
ajfa-13261	64	39	cost	cost	NOUN
ajfa-13261	64	40	that	that	SCONJ
ajfa-13261	64	41	arising	arise	VERB
ajfa-13261	64	42	from	from	ADP
ajfa-13261	64	43	the	the	DET
ajfa-13261	64	44	conflicts	conflict	NOUN
ajfa-13261	64	45	among	among	ADP
ajfa-13261	64	46	objectives	objective	NOUN
ajfa-13261	64	47	of	of	ADP
ajfa-13261	64	48	owner	owner	NOUN
ajfa-13261	64	49	-	-	PUNCT
ajfa-13261	64	50	shareholders	shareholder	NOUN
ajfa-13261	64	51	and	and	CCONJ
ajfa-13261	64	52	managers	manager	NOUN
ajfa-13261	64	53	and	and	CCONJ
ajfa-13261	64	54	establish	establish	VERB
ajfa-13261	64	55	institutions	institution	NOUN
ajfa-13261	64	56	,	,	PUNCT
ajfa-13261	64	57	policies	policy	NOUN
ajfa-13261	64	58	,	,	PUNCT
ajfa-13261	64	59	and	and	CCONJ
ajfa-13261	64	60	procedures	procedure	NOUN
ajfa-13261	64	61	assure	assure	VERB
ajfa-13261	64	62	that	that	SCONJ
ajfa-13261	64	63	the	the	DET
ajfa-13261	64	64	investors	investor	NOUN
ajfa-13261	64	65	will	will	AUX
ajfa-13261	64	66	get	get	VERB
ajfa-13261	64	67	the	the	DET
ajfa-13261	64	68	benefits	benefit	NOUN
ajfa-13261	64	69	from	from	ADP
ajfa-13261	64	70	their	their	PRON
ajfa-13261	64	71	investment	investment	NOUN
ajfa-13261	64	72	in	in	ADP
ajfa-13261	64	73	return	return	NOUN
ajfa-13261	64	74	.	.	PUNCT
ajfa-13261	65	1	as	as	SCONJ
ajfa-13261	65	2	cited	cite	VERB
ajfa-13261	65	3	above	above	ADV
ajfa-13261	65	4	,	,	PUNCT
ajfa-13261	65	5	it	it	PRON
ajfa-13261	65	6	can	can	AUX
ajfa-13261	65	7	be	be	AUX
ajfa-13261	65	8	concluded	conclude	VERB
ajfa-13261	65	9	the	the	DET
ajfa-13261	65	10	that	that	DET
ajfa-13261	65	11	corporate	corporate	ADJ
ajfa-13261	65	12	governance	governance	NOUN
ajfa-13261	65	13	is	be	AUX
ajfa-13261	65	14	the	the	DET
ajfa-13261	65	15	strategies	strategy	NOUN
ajfa-13261	65	16	or	or	CCONJ
ajfa-13261	65	17	techniques	technique	NOUN
ajfa-13261	65	18	that	that	PRON
ajfa-13261	65	19	an	an	DET
ajfa-13261	65	20	organization	organization	NOUN
ajfa-13261	65	21	uses	use	VERB
ajfa-13261	65	22	for	for	ADP
ajfa-13261	65	23	organizing	organize	VERB
ajfa-13261	65	24	the	the	DET
ajfa-13261	65	25	management	management	NOUN
ajfa-13261	65	26	structures	structure	NOUN
ajfa-13261	65	27	,	,	PUNCT
ajfa-13261	65	28	defining	define	VERB
ajfa-13261	65	29	the	the	DET
ajfa-13261	65	30	rights	right	NOUN
ajfa-13261	65	31	and	and	CCONJ
ajfa-13261	65	32	responsibilities	responsibility	NOUN
ajfa-13261	65	33	of	of	ADP
ajfa-13261	65	34	the	the	DET
ajfa-13261	65	35	executives	executive	NOUN
ajfa-13261	65	36	,	,	PUNCT
ajfa-13261	65	37	controlling	control	VERB
ajfa-13261	65	38	the	the	DET
ajfa-13261	65	39	procedures	procedure	NOUN
ajfa-13261	65	40	for	for	ADP
ajfa-13261	65	41	making	make	VERB
ajfa-13261	65	42	a	a	DET
ajfa-13261	65	43	decision	decision	NOUN
ajfa-13261	65	44	;	;	PUNCT
ajfa-13261	65	45	sharpening	sharpen	VERB
ajfa-13261	65	46	the	the	DET
ajfa-13261	65	47	fairness	fairness	NOUN
ajfa-13261	65	48	,	,	PUNCT
ajfa-13261	65	49	accountability	accountability	NOUN
ajfa-13261	65	50	,	,	PUNCT
ajfa-13261	65	51	responsibility	responsibility	NOUN
ajfa-13261	65	52	,	,	PUNCT
ajfa-13261	65	53	and	and	CCONJ
ajfa-13261	65	54	transparency	transparency	NOUN
ajfa-13261	65	55	of	of	ADP
ajfa-13261	65	56	a	a	DET
ajfa-13261	65	57	company	company	NOUN
ajfa-13261	65	58	;	;	PUNCT
ajfa-13261	65	59	and	and	CCONJ
ajfa-13261	65	60	attracting	attract	VERB
ajfa-13261	65	61	the	the	DET
ajfa-13261	65	62	long	long	ADJ
ajfa-13261	65	63	-	-	PUNCT
ajfa-13261	65	64	term	term	NOUN
ajfa-13261	65	65	investment	investment	NOUN
ajfa-13261	65	66	from	from	ADP
ajfa-13261	65	67	the	the	DET
ajfa-13261	65	68	foreign	foreign	ADJ
ajfa-13261	65	69	investors	investor	NOUN
ajfa-13261	65	70	.	.	PUNCT
ajfa-13261	66	1	yet	yet	ADV
ajfa-13261	66	2	,	,	PUNCT
ajfa-13261	66	3	besides	besides	SCONJ
ajfa-13261	66	4	a	a	DET
ajfa-13261	66	5	variety	variety	NOUN
ajfa-13261	66	6	of	of	ADP
ajfa-13261	66	7	the	the	DET
ajfa-13261	66	8	meanings	meaning	NOUN
ajfa-13261	66	9	in	in	ADP
ajfa-13261	66	10	an	an	DET
ajfa-13261	66	11	empirical	empirical	ADJ
ajfa-13261	66	12	research	research	NOUN
ajfa-13261	66	13	study	study	NOUN
ajfa-13261	66	14	,	,	PUNCT
ajfa-13261	66	15	the	the	DET
ajfa-13261	66	16	concept	concept	NOUN
ajfa-13261	66	17	of	of	ADP
ajfa-13261	66	18	corporate	corporate	ADJ
ajfa-13261	66	19	governance	governance	NOUN
ajfa-13261	66	20	can	can	AUX
ajfa-13261	66	21	be	be	AUX
ajfa-13261	66	22	specifically	specifically	ADV
ajfa-13261	66	23	explained	explain	VERB
ajfa-13261	66	24	into	into	ADP
ajfa-13261	66	25	two	two	NUM
ajfa-13261	66	26	main	main	ADJ
ajfa-13261	66	27	streams	stream	NOUN
ajfa-13261	66	28	:	:	PUNCT
ajfa-13261	66	29	the	the	DET
ajfa-13261	66	30	anglo	anglo	ADJ
ajfa-13261	66	31	-	-	PUNCT
ajfa-13261	66	32	american	american	ADJ
ajfa-13261	66	33	model	model	NOUN
ajfa-13261	66	34	and	and	CCONJ
ajfa-13261	66	35	the	the	DET
ajfa-13261	66	36	central	central	ADJ
ajfa-13261	66	37	european	european	ADJ
ajfa-13261	66	38	model	model	NOUN
ajfa-13261	66	39	.	.	PUNCT
ajfa-13261	67	1	generally	generally	ADV
ajfa-13261	67	2	,	,	PUNCT
ajfa-13261	67	3	the	the	DET
ajfa-13261	67	4	anglo	anglo	ADJ
ajfa-13261	67	5	-	-	PUNCT
ajfa-13261	67	6	american	american	ADJ
ajfa-13261	67	7	model	model	NOUN
ajfa-13261	67	8	is	be	AUX
ajfa-13261	67	9	widely	widely	ADV
ajfa-13261	67	10	applied	apply	VERB
ajfa-13261	67	11	in	in	ADP
ajfa-13261	67	12	the	the	DET
ajfa-13261	67	13	uk	uk	PROPN
ajfa-13261	67	14	,	,	PUNCT
ajfa-13261	67	15	the	the	DET
ajfa-13261	67	16	us	us	PROPN
ajfa-13261	67	17	,	,	PUNCT
ajfa-13261	67	18	australia	australia	PROPN
ajfa-13261	67	19	,	,	PUNCT
ajfa-13261	67	20	canada	canada	PROPN
ajfa-13261	67	21	,	,	PUNCT
ajfa-13261	67	22	new	new	PROPN
ajfa-13261	67	23	zealand	zealand	PROPN
ajfa-13261	67	24	and	and	CCONJ
ajfa-13261	67	25	several	several	ADJ
ajfa-13261	67	26	other	other	ADJ
ajfa-13261	67	27	countries	country	NOUN
ajfa-13261	67	28	.	.	PUNCT
ajfa-13261	68	1	its	its	PRON
ajfa-13261	68	2	principles	principle	NOUN
ajfa-13261	68	3	are	be	AUX
ajfa-13261	68	4	relevant	relevant	ADJ
ajfa-13261	68	5	to	to	ADP
ajfa-13261	68	6	an	an	DET
ajfa-13261	68	7	open	open	ADJ
ajfa-13261	68	8	system	system	NOUN
ajfa-13261	68	9	that	that	PRON
ajfa-13261	68	10	is	be	AUX
ajfa-13261	68	11	implicitly	implicitly	ADV
ajfa-13261	68	12	based	base	VERB
ajfa-13261	68	13	on	on	ADP
ajfa-13261	68	14	a	a	DET
ajfa-13261	68	15	wider	wide	ADJ
ajfa-13261	68	16	diffusion	diffusion	NOUN
ajfa-13261	68	17	of	of	ADP
ajfa-13261	68	18	ownership	ownership	NOUN
ajfa-13261	68	19	,	,	PUNCT
ajfa-13261	68	20	a	a	DET
ajfa-13261	68	21	well	well	ADV
ajfa-13261	68	22	-	-	PUNCT
ajfa-13261	68	23	developed	develop	VERB
ajfa-13261	68	24	of	of	ADP
ajfa-13261	68	25	shareholder	shareholder	NOUN
ajfa-13261	68	26	rights	right	NOUN
ajfa-13261	68	27	and	and	CCONJ
ajfa-13261	68	28	responsibilities	responsibility	NOUN
ajfa-13261	68	29	,	,	PUNCT
ajfa-13261	68	30	a	a	DET
ajfa-13261	68	31	short	short	ADJ
ajfa-13261	68	32	-	-	PUNCT
ajfa-13261	68	33	term	term	NOUN
ajfa-13261	68	34	equity	equity	NOUN
ajfa-13261	68	35	financing	financing	NOUN
ajfa-13261	68	36	,	,	PUNCT
ajfa-13261	68	37	and	and	CCONJ
ajfa-13261	68	38	an	an	DET
ajfa-13261	68	39	easy	easy	ADJ
ajfa-13261	68	40	procedure	procedure	NOUN
ajfa-13261	68	41	for	for	SCONJ
ajfa-13261	68	42	shareholders	shareholder	NOUN
ajfa-13261	68	43	to	to	PART
ajfa-13261	68	44	interact	interact	VERB
ajfa-13261	68	45	with	with	ADP
ajfa-13261	68	46	the	the	DET
ajfa-13261	68	47	key	key	ADJ
ajfa-13261	68	48	players	player	NOUN
ajfa-13261	68	49	,	,	PUNCT
ajfa-13261	68	50	known	know	VERB
ajfa-13261	68	51	as	as	ADP
ajfa-13261	68	52	management	management	NOUN
ajfa-13261	68	53	and	and	CCONJ
ajfa-13261	68	54	directors	director	NOUN
ajfa-13261	68	55	.	.	PUNCT
ajfa-13261	69	1	on	on	ADP
ajfa-13261	69	2	the	the	DET
ajfa-13261	69	3	other	other	ADJ
ajfa-13261	69	4	hands	hand	NOUN
ajfa-13261	69	5	,	,	PUNCT
ajfa-13261	69	6	the	the	DET
ajfa-13261	69	7	central	central	ADJ
ajfa-13261	69	8	european	european	ADJ
ajfa-13261	69	9	model	model	NOUN
ajfa-13261	69	10	is	be	AUX
ajfa-13261	69	11	notably	notably	ADV
ajfa-13261	69	12	introduced	introduce	VERB
ajfa-13261	69	13	in	in	ADP
ajfa-13261	69	14	germany	germany	PROPN
ajfa-13261	69	15	,	,	PUNCT
ajfa-13261	69	16	austria	austria	PROPN
ajfa-13261	69	17	,	,	PUNCT
ajfa-13261	69	18	netherland	netherland	PROPN
ajfa-13261	69	19	,	,	PUNCT
ajfa-13261	69	20	scandinavia	scandinavia	PROPN
ajfa-13261	69	21	,	,	PUNCT
ajfa-13261	69	22	france	france	PROPN
ajfa-13261	69	23	,	,	PUNCT
ajfa-13261	69	24	belgium	belgium	NOUN
ajfa-13261	69	25	,	,	PUNCT
ajfa-13261	69	26	and	and	CCONJ
ajfa-13261	69	27	among	among	ADP
ajfa-13261	69	28	others	other	NOUN
ajfa-13261	69	29	.	.	PUNCT
ajfa-13261	70	1	it	it	PRON
ajfa-13261	70	2	is	be	AUX
ajfa-13261	70	3	a	a	DET
ajfa-13261	70	4	closed	closed	ADJ
ajfa-13261	70	5	system	system	NOUN
ajfa-13261	70	6	that	that	PRON
ajfa-13261	70	7	is	be	AUX
ajfa-13261	70	8	governed	govern	VERB
ajfa-13261	70	9	based	base	VERB
ajfa-13261	70	10	on	on	ADP
ajfa-13261	70	11	a	a	DET
ajfa-13261	70	12	highly	highly	ADV
ajfa-13261	70	13	concentrated	concentrated	ADJ
ajfa-13261	70	14	ownership	ownership	NOUN
ajfa-13261	70	15	environment	environment	NOUN
ajfa-13261	70	16	,	,	PUNCT
ajfa-13261	70	17	a	a	DET
ajfa-13261	70	18	banking	banking	NOUN
ajfa-13261	70	19	system	system	NOUN
ajfa-13261	70	20	that	that	PRON
ajfa-13261	70	21	defines	define	VERB
ajfa-13261	70	22	both	both	CCONJ
ajfa-13261	70	23	the	the	DET
ajfa-13261	70	24	scope	scope	NOUN
ajfa-13261	70	25	of	of	ADP
ajfa-13261	70	26	participation	participation	NOUN
ajfa-13261	70	27	and	and	CCONJ
ajfa-13261	70	28	a	a	DET
ajfa-13261	70	29	movement	movement	NOUN
ajfa-13261	70	30	of	of	ADP
ajfa-13261	70	31	a	a	DET
ajfa-13261	70	32	corporation	corporation	NOUN
ajfa-13261	70	33	and	and	CCONJ
ajfa-13261	70	34	a	a	DET
ajfa-13261	70	35	cross	cross	NOUN
ajfa-13261	70	36	-	-	ADJ
ajfa-13261	70	37	holding	holding	NOUN
ajfa-13261	70	38	of	of	ADP
ajfa-13261	70	39	debt	debt	NOUN
ajfa-13261	70	40	and	and	CCONJ
ajfa-13261	70	41	equity	equity	NOUN
ajfa-13261	70	42	.	.	PUNCT
ajfa-13261	71	1	(	(	PUNCT
ajfa-13261	71	2	three	three	NUM
ajfa-13261	71	3	models	model	NOUN
ajfa-13261	71	4	of	of	ADP
ajfa-13261	71	5	corporate	corporate	ADJ
ajfa-13261	71	6	governance	governance	NOUN
ajfa-13261	71	7	from	from	ADP
ajfa-13261	71	8	developed	develop	VERB
ajfa-13261	71	9	capital	capital	NOUN
ajfa-13261	71	10	markets	market	NOUN
ajfa-13261	71	11	,	,	PUNCT
ajfa-13261	71	12	2011	2011	NUM
ajfa-13261	71	13	;	;	PUNCT
ajfa-13261	71	14	naciri	naciri	NOUN
ajfa-13261	71	15	,	,	PUNCT
ajfa-13261	71	16	2008	2008	NUM
ajfa-13261	71	17	)	)	PUNCT
ajfa-13261	71	18	asian	asian	ADJ
ajfa-13261	71	19	journal	journal	NOUN
ajfa-13261	71	20	of	of	ADP
ajfa-13261	71	21	finance	finance	PROPN
ajfa-13261	71	22	&	&	CCONJ
ajfa-13261	71	23	accounting	accounting	PROPN
ajfa-13261	71	24	issn	issn	PROPN
ajfa-13261	71	25	1946	1946	NUM
ajfa-13261	71	26	-	-	PUNCT
ajfa-13261	71	27	052x	052x	NOUN
ajfa-13261	71	28	2018	2018	NUM
ajfa-13261	71	29	,	,	PUNCT
ajfa-13261	71	30	vol	vol	NOUN
ajfa-13261	71	31	.	.	PROPN
ajfa-13261	71	32	10	10	NUM
ajfa-13261	71	33	,	,	PUNCT
ajfa-13261	71	34	no	no	INTJ
ajfa-13261	71	35	.	.	NOUN
ajfa-13261	71	36	1	1	NUM
ajfa-13261	71	37	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	71	38	412	412	NUM
ajfa-13261	71	39	to	to	PART
ajfa-13261	71	40	acquaint	acquaint	VERB
ajfa-13261	71	41	with	with	ADP
ajfa-13261	71	42	the	the	DET
ajfa-13261	71	43	above	above	ADJ
ajfa-13261	71	44	statements	statement	NOUN
ajfa-13261	71	45	,	,	PUNCT
ajfa-13261	71	46	it	it	PRON
ajfa-13261	71	47	can	can	AUX
ajfa-13261	71	48	be	be	AUX
ajfa-13261	71	49	interpreted	interpret	VERB
ajfa-13261	71	50	that	that	SCONJ
ajfa-13261	71	51	in	in	ADP
ajfa-13261	71	52	businesses	business	NOUN
ajfa-13261	71	53	,	,	PUNCT
ajfa-13261	71	54	several	several	ADJ
ajfa-13261	71	55	issues	issue	NOUN
ajfa-13261	71	56	associated	associate	VERB
ajfa-13261	71	57	with	with	ADP
ajfa-13261	71	58	asymmetric	asymmetric	ADJ
ajfa-13261	71	59	information	information	NOUN
ajfa-13261	71	60	might	might	AUX
ajfa-13261	71	61	emerge	emerge	VERB
ajfa-13261	71	62	from	from	ADP
ajfa-13261	71	63	key	key	ADJ
ajfa-13261	71	64	players	player	NOUN
ajfa-13261	71	65	including	include	VERB
ajfa-13261	71	66	business	business	NOUN
ajfa-13261	71	67	owners	owner	NOUN
ajfa-13261	71	68	,	,	PUNCT
ajfa-13261	71	69	the	the	DET
ajfa-13261	71	70	board	board	NOUN
ajfa-13261	71	71	of	of	ADP
ajfa-13261	71	72	directors	director	NOUN
ajfa-13261	71	73	,	,	PUNCT
ajfa-13261	71	74	and	and	CCONJ
ajfa-13261	71	75	executive	executive	ADJ
ajfa-13261	71	76	managers	manager	NOUN
ajfa-13261	71	77	.	.	PUNCT
ajfa-13261	72	1	with	with	ADP
ajfa-13261	72	2	respect	respect	NOUN
ajfa-13261	72	3	to	to	ADP
ajfa-13261	72	4	this	this	DET
ajfa-13261	72	5	matter	matter	NOUN
ajfa-13261	72	6	,	,	PUNCT
ajfa-13261	72	7	the	the	DET
ajfa-13261	72	8	notion	notion	NOUN
ajfa-13261	72	9	of	of	ADP
ajfa-13261	72	10	corporate	corporate	ADJ
ajfa-13261	72	11	governance	governance	NOUN
ajfa-13261	72	12	is	be	AUX
ajfa-13261	72	13	generally	generally	ADV
ajfa-13261	72	14	implemented	implement	VERB
ajfa-13261	72	15	to	to	PART
ajfa-13261	72	16	rearrange	rearrange	VERB
ajfa-13261	72	17	the	the	DET
ajfa-13261	72	18	organizational	organizational	ADJ
ajfa-13261	72	19	structure	structure	NOUN
ajfa-13261	72	20	,	,	PUNCT
ajfa-13261	72	21	the	the	DET
ajfa-13261	72	22	authorized	authorized	ADJ
ajfa-13261	72	23	hierarchy	hierarchy	NOUN
ajfa-13261	72	24	,	,	PUNCT
ajfa-13261	72	25	and	and	CCONJ
ajfa-13261	72	26	the	the	DET
ajfa-13261	72	27	relationship	relationship	NOUN
ajfa-13261	72	28	with	with	ADP
ajfa-13261	72	29	the	the	DET
ajfa-13261	72	30	stakeholders	stakeholder	NOUN
ajfa-13261	72	31	;	;	PUNCT
ajfa-13261	72	32	in	in	ADP
ajfa-13261	72	33	order	order	NOUN
ajfa-13261	72	34	to	to	PART
ajfa-13261	72	35	solve	solve	VERB
ajfa-13261	72	36	such	such	DET
ajfa-13261	72	37	a	a	DET
ajfa-13261	72	38	challenge	challenge	NOUN
ajfa-13261	72	39	and	and	CCONJ
ajfa-13261	72	40	achieve	achieve	VERB
ajfa-13261	72	41	sustainable	sustainable	ADJ
ajfa-13261	72	42	development	development	NOUN
ajfa-13261	72	43	.	.	PUNCT
ajfa-13261	73	1	3.4	3.4	NUM
ajfa-13261	73	2	.	.	PUNCT
ajfa-13261	74	1	the	the	DET
ajfa-13261	74	2	relationship	relationship	NOUN
ajfa-13261	74	3	between	between	ADP
ajfa-13261	74	4	corporate	corporate	ADJ
ajfa-13261	74	5	governance	governance	NOUN
ajfa-13261	74	6	and	and	CCONJ
ajfa-13261	74	7	information	information	NOUN
ajfa-13261	74	8	disclosure	disclosure	NOUN
ajfa-13261	74	9	since	since	SCONJ
ajfa-13261	74	10	the	the	DET
ajfa-13261	74	11	principle	principle	NOUN
ajfa-13261	74	12	of	of	ADP
ajfa-13261	74	13	information	information	NOUN
ajfa-13261	74	14	disclosure	disclosure	NOUN
ajfa-13261	74	15	typically	typically	ADV
ajfa-13261	74	16	plays	play	VERB
ajfa-13261	74	17	an	an	DET
ajfa-13261	74	18	important	important	ADJ
ajfa-13261	74	19	role	role	NOUN
ajfa-13261	74	20	in	in	ADP
ajfa-13261	74	21	protecting	protect	VERB
ajfa-13261	74	22	investors	investor	NOUN
ajfa-13261	74	23	’	'	PUNCT
ajfa-13261	74	24	right	right	NOUN
ajfa-13261	74	25	and	and	CCONJ
ajfa-13261	74	26	wealth	wealth	NOUN
ajfa-13261	74	27	,	,	PUNCT
ajfa-13261	74	28	it	it	PRON
ajfa-13261	74	29	has	have	AUX
ajfa-13261	74	30	often	often	ADV
ajfa-13261	74	31	been	be	AUX
ajfa-13261	74	32	linked	link	VERB
ajfa-13261	74	33	with	with	ADP
ajfa-13261	74	34	the	the	DET
ajfa-13261	74	35	concept	concept	NOUN
ajfa-13261	74	36	of	of	ADP
ajfa-13261	74	37	corporate	corporate	ADJ
ajfa-13261	74	38	governance	governance	NOUN
ajfa-13261	74	39	.	.	PUNCT
ajfa-13261	75	1	with	with	ADP
ajfa-13261	75	2	regard	regard	NOUN
ajfa-13261	75	3	to	to	ADP
ajfa-13261	75	4	this	this	DET
ajfa-13261	75	5	network	network	NOUN
ajfa-13261	75	6	,	,	PUNCT
ajfa-13261	75	7	several	several	ADJ
ajfa-13261	75	8	studies	study	NOUN
ajfa-13261	75	9	have	have	AUX
ajfa-13261	75	10	been	be	AUX
ajfa-13261	75	11	conducted	conduct	VERB
ajfa-13261	75	12	to	to	PART
ajfa-13261	75	13	identify	identify	VERB
ajfa-13261	75	14	interactions	interaction	NOUN
ajfa-13261	75	15	between	between	ADP
ajfa-13261	75	16	these	these	DET
ajfa-13261	75	17	two	two	NUM
ajfa-13261	75	18	concepts	concept	NOUN
ajfa-13261	75	19	.	.	PUNCT
ajfa-13261	76	1	the	the	DET
ajfa-13261	76	2	results	result	NOUN
ajfa-13261	76	3	of	of	ADP
ajfa-13261	76	4	which	which	PRON
ajfa-13261	76	5	reported	report	VERB
ajfa-13261	76	6	that	that	SCONJ
ajfa-13261	76	7	corporate	corporate	ADJ
ajfa-13261	76	8	disclosure	disclosure	NOUN
ajfa-13261	76	9	can	can	AUX
ajfa-13261	76	10	affect	affect	VERB
ajfa-13261	76	11	the	the	DET
ajfa-13261	76	12	quality	quality	NOUN
ajfa-13261	76	13	of	of	ADP
ajfa-13261	76	14	corporate	corporate	ADJ
ajfa-13261	76	15	governance	governance	NOUN
ajfa-13261	76	16	as	as	ADP
ajfa-13261	76	17	a	a	DET
ajfa-13261	76	18	mechanism	mechanism	NOUN
ajfa-13261	76	19	to	to	PART
ajfa-13261	76	20	sharpen	sharpen	VERB
ajfa-13261	76	21	business	business	NOUN
ajfa-13261	76	22	lucidity	lucidity	NOUN
ajfa-13261	76	23	and	and	CCONJ
ajfa-13261	76	24	accountability	accountability	NOUN
ajfa-13261	76	25	.	.	PUNCT
ajfa-13261	77	1	that	that	PRON
ajfa-13261	77	2	is	be	AUX
ajfa-13261	77	3	because	because	SCONJ
ajfa-13261	77	4	it	it	PRON
ajfa-13261	77	5	is	be	AUX
ajfa-13261	77	6	beneficial	beneficial	ADJ
ajfa-13261	77	7	to	to	PART
ajfa-13261	77	8	promote	promote	VERB
ajfa-13261	77	9	better	well	ADJ
ajfa-13261	77	10	governance	governance	NOUN
ajfa-13261	77	11	and	and	CCONJ
ajfa-13261	77	12	raise	raise	VERB
ajfa-13261	77	13	operational	operational	ADJ
ajfa-13261	77	14	efficiencies	efficiency	NOUN
ajfa-13261	77	15	.	.	PUNCT
ajfa-13261	78	1	subsequently	subsequently	ADV
ajfa-13261	78	2	,	,	PUNCT
ajfa-13261	78	3	the	the	DET
ajfa-13261	78	4	firms	firm	NOUN
ajfa-13261	78	5	with	with	ADP
ajfa-13261	78	6	the	the	DET
ajfa-13261	78	7	high	high	ADJ
ajfa-13261	78	8	degree	degree	NOUN
ajfa-13261	78	9	of	of	ADP
ajfa-13261	78	10	disclosure	disclosure	NOUN
ajfa-13261	78	11	quality	quality	NOUN
ajfa-13261	78	12	always	always	ADV
ajfa-13261	78	13	perform	perform	VERB
ajfa-13261	78	14	good	good	ADJ
ajfa-13261	78	15	practices	practice	NOUN
ajfa-13261	78	16	in	in	ADP
ajfa-13261	78	17	term	term	NOUN
ajfa-13261	78	18	of	of	ADP
ajfa-13261	78	19	corporate	corporate	ADJ
ajfa-13261	78	20	governance	governance	NOUN
ajfa-13261	78	21	.	.	PUNCT
ajfa-13261	79	1	however	however	ADV
ajfa-13261	79	2	,	,	PUNCT
ajfa-13261	79	3	based	base	VERB
ajfa-13261	79	4	on	on	ADP
ajfa-13261	79	5	the	the	DET
ajfa-13261	79	6	other	other	ADJ
ajfa-13261	79	7	side	side	NOUN
ajfa-13261	79	8	of	of	ADP
ajfa-13261	79	9	the	the	DET
ajfa-13261	79	10	connection	connection	NOUN
ajfa-13261	79	11	,	,	PUNCT
ajfa-13261	79	12	many	many	ADJ
ajfa-13261	79	13	pieces	piece	NOUN
ajfa-13261	79	14	of	of	ADP
ajfa-13261	79	15	evidence	evidence	NOUN
ajfa-13261	79	16	strongly	strongly	ADV
ajfa-13261	79	17	pointed	point	VERB
ajfa-13261	79	18	out	out	ADP
ajfa-13261	79	19	that	that	SCONJ
ajfa-13261	79	20	corporate	corporate	ADJ
ajfa-13261	79	21	governance	governance	NOUN
ajfa-13261	79	22	quality	quality	NOUN
ajfa-13261	79	23	also	also	ADV
ajfa-13261	79	24	has	have	VERB
ajfa-13261	79	25	an	an	DET
ajfa-13261	79	26	effect	effect	NOUN
ajfa-13261	79	27	on	on	ADP
ajfa-13261	79	28	the	the	DET
ajfa-13261	79	29	flow	flow	NOUN
ajfa-13261	79	30	of	of	ADP
ajfa-13261	79	31	information	information	NOUN
ajfa-13261	79	32	.	.	PUNCT
ajfa-13261	80	1	as	as	ADP
ajfa-13261	80	2	a	a	DET
ajfa-13261	80	3	result	result	NOUN
ajfa-13261	80	4	,	,	PUNCT
ajfa-13261	80	5	firms	firm	NOUN
ajfa-13261	80	6	with	with	ADP
ajfa-13261	80	7	good	good	ADJ
ajfa-13261	80	8	health	health	NOUN
ajfa-13261	80	9	conditions	condition	NOUN
ajfa-13261	80	10	trend	trend	NOUN
ajfa-13261	80	11	to	to	PART
ajfa-13261	80	12	disclose	disclose	VERB
ajfa-13261	80	13	more	more	ADJ
ajfa-13261	80	14	information	information	NOUN
ajfa-13261	80	15	than	than	ADP
ajfa-13261	80	16	the	the	DET
ajfa-13261	80	17	ones	one	NOUN
ajfa-13261	80	18	with	with	ADP
ajfa-13261	80	19	poor	poor	ADJ
ajfa-13261	80	20	governance	governance	NOUN
ajfa-13261	80	21	practices	practice	NOUN
ajfa-13261	80	22	.	.	PUNCT
ajfa-13261	81	1	yet	yet	ADV
ajfa-13261	81	2	,	,	PUNCT
ajfa-13261	81	3	the	the	DET
ajfa-13261	81	4	results	result	NOUN
ajfa-13261	81	5	also	also	ADV
ajfa-13261	81	6	mentioned	mention	VERB
ajfa-13261	81	7	that	that	SCONJ
ajfa-13261	81	8	because	because	SCONJ
ajfa-13261	81	9	the	the	DET
ajfa-13261	81	10	outcomes	outcome	NOUN
ajfa-13261	81	11	of	of	ADP
ajfa-13261	81	12	the	the	DET
ajfa-13261	81	13	differentiation	differentiation	NOUN
ajfa-13261	81	14	of	of	ADP
ajfa-13261	81	15	corporate	corporate	ADJ
ajfa-13261	81	16	governance	governance	NOUN
ajfa-13261	81	17	characteristics	characteristic	NOUN
ajfa-13261	81	18	can	can	AUX
ajfa-13261	81	19	be	be	AUX
ajfa-13261	81	20	implicitly	implicitly	ADV
ajfa-13261	81	21	transferred	transfer	VERB
ajfa-13261	81	22	to	to	ADP
ajfa-13261	81	23	a	a	DET
ajfa-13261	81	24	firm	firm	NOUN
ajfa-13261	81	25	,	,	PUNCT
ajfa-13261	81	26	a	a	DET
ajfa-13261	81	27	company	company	NOUN
ajfa-13261	81	28	’s	’s	PART
ajfa-13261	81	29	disclosure	disclosure	NOUN
ajfa-13261	81	30	practices	practice	NOUN
ajfa-13261	81	31	are	be	AUX
ajfa-13261	81	32	,	,	PUNCT
ajfa-13261	81	33	therefore	therefore	ADV
ajfa-13261	81	34	,	,	PUNCT
ajfa-13261	81	35	flexible	flexible	ADJ
ajfa-13261	81	36	in	in	ADP
ajfa-13261	81	37	each	each	DET
ajfa-13261	81	38	area	area	NOUN
ajfa-13261	81	39	and	and	CCONJ
ajfa-13261	81	40	the	the	DET
ajfa-13261	81	41	level	level	NOUN
ajfa-13261	81	42	of	of	ADP
ajfa-13261	81	43	corporate	corporate	ADJ
ajfa-13261	81	44	disclosure	disclosure	NOUN
ajfa-13261	81	45	practices	practice	NOUN
ajfa-13261	81	46	in	in	ADP
ajfa-13261	81	47	each	each	DET
ajfa-13261	81	48	firm	firm	NOUN
ajfa-13261	81	49	are	be	AUX
ajfa-13261	81	50	unparalleled	unparalleled	ADJ
ajfa-13261	81	51	as	as	ADV
ajfa-13261	81	52	well	well	ADV
ajfa-13261	81	53	(	(	PUNCT
ajfa-13261	81	54	craig	craig	PROPN
ajfa-13261	81	55	and	and	CCONJ
ajfa-13261	81	56	diga	diga	PROPN
ajfa-13261	81	57	,	,	PUNCT
ajfa-13261	81	58	1998	1998	NUM
ajfa-13261	81	59	;	;	PUNCT
ajfa-13261	81	60	alberti	alberti	NOUN
ajfa-13261	81	61	-	-	PUNCT
ajfa-13261	81	62	alhtaybat	alhtaybat	PROPN
ajfa-13261	81	63	et	et	PROPN
ajfa-13261	81	64	al	al	PROPN
ajfa-13261	81	65	,	,	PUNCT
ajfa-13261	81	66	2012	2012	NUM
ajfa-13261	81	67	;	;	PUNCT
ajfa-13261	81	68	abdullah	abdullah	PROPN
ajfa-13261	81	69	and	and	CCONJ
ajfa-13261	81	70	minhat	minhat	PROPN
ajfa-13261	81	71	,	,	PUNCT
ajfa-13261	81	72	2013	2013	NUM
ajfa-13261	81	73	;	;	PUNCT
ajfa-13261	81	74	eng	eng	PROPN
ajfa-13261	81	75	and	and	CCONJ
ajfa-13261	81	76	mak	mak	PROPN
ajfa-13261	81	77	,	,	PUNCT
ajfa-13261	81	78	2003	2003	NUM
ajfa-13261	81	79	)	)	PUNCT
ajfa-13261	81	80	.	.	PUNCT
ajfa-13261	82	1	regarding	regard	VERB
ajfa-13261	82	2	the	the	DET
ajfa-13261	82	3	variations	variation	NOUN
ajfa-13261	82	4	in	in	ADP
ajfa-13261	82	5	the	the	DET
ajfa-13261	82	6	degree	degree	NOUN
ajfa-13261	82	7	of	of	ADP
ajfa-13261	82	8	corporate	corporate	ADJ
ajfa-13261	82	9	disclosure	disclosure	NOUN
ajfa-13261	82	10	practices	practice	NOUN
ajfa-13261	82	11	among	among	ADP
ajfa-13261	82	12	companies	company	NOUN
ajfa-13261	82	13	;	;	PUNCT
ajfa-13261	82	14	many	many	ADJ
ajfa-13261	82	15	questions	question	NOUN
ajfa-13261	82	16	are	be	AUX
ajfa-13261	82	17	asked	ask	VERB
ajfa-13261	82	18	to	to	PART
ajfa-13261	82	19	find	find	VERB
ajfa-13261	82	20	out	out	ADP
ajfa-13261	82	21	the	the	DET
ajfa-13261	82	22	facts	fact	NOUN
ajfa-13261	82	23	that	that	SCONJ
ajfa-13261	82	24	why	why	SCONJ
ajfa-13261	82	25	not	not	PART
ajfa-13261	82	26	all	all	DET
ajfa-13261	82	27	companies	company	NOUN
ajfa-13261	82	28	comply	comply	VERB
ajfa-13261	82	29	fully	fully	ADV
ajfa-13261	82	30	with	with	ADP
ajfa-13261	82	31	the	the	DET
ajfa-13261	82	32	disclosure	disclosure	NOUN
ajfa-13261	82	33	requirements	requirement	NOUN
ajfa-13261	82	34	or	or	CCONJ
ajfa-13261	82	35	why	why	SCONJ
ajfa-13261	82	36	some	some	PRON
ajfa-13261	82	37	of	of	ADP
ajfa-13261	82	38	them	they	PRON
ajfa-13261	82	39	are	be	AUX
ajfa-13261	82	40	willing	willing	ADJ
ajfa-13261	82	41	to	to	PART
ajfa-13261	82	42	reveal	reveal	VERB
ajfa-13261	82	43	more	more	ADJ
ajfa-13261	82	44	corporate	corporate	ADJ
ajfa-13261	82	45	information	information	NOUN
ajfa-13261	82	46	than	than	ADP
ajfa-13261	82	47	the	the	DET
ajfa-13261	82	48	others	other	NOUN
ajfa-13261	82	49	.	.	PUNCT
ajfa-13261	83	1	under	under	ADP
ajfa-13261	83	2	such	such	ADJ
ajfa-13261	83	3	puzzles	puzzle	NOUN
ajfa-13261	83	4	,	,	PUNCT
ajfa-13261	83	5	a	a	DET
ajfa-13261	83	6	lot	lot	NOUN
ajfa-13261	83	7	of	of	ADP
ajfa-13261	83	8	studies	study	NOUN
ajfa-13261	83	9	found	find	VERB
ajfa-13261	83	10	that	that	SCONJ
ajfa-13261	83	11	there	there	PRON
ajfa-13261	83	12	are	be	VERB
ajfa-13261	83	13	multiple	multiple	ADJ
ajfa-13261	83	14	governance	governance	NOUN
ajfa-13261	83	15	factors	factor	NOUN
ajfa-13261	83	16	involved	involve	VERB
ajfa-13261	83	17	in	in	ADP
ajfa-13261	83	18	the	the	DET
ajfa-13261	83	19	decision	decision	NOUN
ajfa-13261	83	20	to	to	PART
ajfa-13261	83	21	divulge	divulge	VERB
ajfa-13261	83	22	or	or	CCONJ
ajfa-13261	83	23	conceal	conceal	VERB
ajfa-13261	83	24	corporate	corporate	ADJ
ajfa-13261	83	25	information	information	NOUN
ajfa-13261	83	26	,	,	PUNCT
ajfa-13261	83	27	specifically	specifically	ADV
ajfa-13261	83	28	if	if	SCONJ
ajfa-13261	83	29	it	it	PRON
ajfa-13261	83	30	is	be	AUX
ajfa-13261	83	31	highly	highly	ADV
ajfa-13261	83	32	sensitive	sensitive	ADJ
ajfa-13261	83	33	and	and	CCONJ
ajfa-13261	83	34	confidential	confidential	ADJ
ajfa-13261	83	35	for	for	ADP
ajfa-13261	83	36	internal	internal	ADJ
ajfa-13261	83	37	users	user	NOUN
ajfa-13261	83	38	(	(	PUNCT
ajfa-13261	83	39	owusu	owusu	PROPN
ajfa-13261	83	40	-	-	PUNCT
ajfa-13261	83	41	ansah	ansah	PROPN
ajfa-13261	83	42	,	,	PUNCT
ajfa-13261	83	43	1998	1998	NUM
ajfa-13261	83	44	;	;	PUNCT
ajfa-13261	83	45	archambault	archambault	PROPN
ajfa-13261	83	46	&	&	CCONJ
ajfa-13261	83	47	archambault	archambault	PROPN
ajfa-13261	83	48	,	,	PUNCT
ajfa-13261	83	49	2003	2003	NUM
ajfa-13261	83	50	;	;	PUNCT
ajfa-13261	83	51	barako	barako	PROPN
ajfa-13261	83	52	,	,	PUNCT
ajfa-13261	83	53	hancock	hancock	PROPN
ajfa-13261	83	54	,	,	PUNCT
ajfa-13261	83	55	&	&	CCONJ
ajfa-13261	83	56	izan	izan	PROPN
ajfa-13261	83	57	,	,	PUNCT
ajfa-13261	83	58	2006	2006	NUM
ajfa-13261	83	59	;	;	PUNCT
ajfa-13261	83	60	qu	qu	PROPN
ajfa-13261	83	61	&	&	CCONJ
ajfa-13261	83	62	leung	leung	PROPN
ajfa-13261	83	63	,	,	PUNCT
ajfa-13261	83	64	2006	2006	NUM
ajfa-13261	83	65	;	;	PUNCT
ajfa-13261	83	66	galani	galani	X
ajfa-13261	83	67	,	,	PUNCT
ajfa-13261	83	68	alexandridis	alexandridis	PROPN
ajfa-13261	83	69	,	,	PUNCT
ajfa-13261	83	70	&	&	CCONJ
ajfa-13261	83	71	stavropoulos	stavropoulo	NOUN
ajfa-13261	83	72	,	,	PUNCT
ajfa-13261	83	73	2011	2011	NUM
ajfa-13261	83	74	)	)	PUNCT
ajfa-13261	83	75	.	.	PUNCT
ajfa-13261	84	1	more	more	ADV
ajfa-13261	84	2	to	to	ADP
ajfa-13261	84	3	the	the	DET
ajfa-13261	84	4	point	point	NOUN
ajfa-13261	84	5	,	,	PUNCT
ajfa-13261	84	6	a	a	DET
ajfa-13261	84	7	study	study	NOUN
ajfa-13261	84	8	of	of	ADP
ajfa-13261	84	9	mandzila	mandzila	NOUN
ajfa-13261	84	10	and	and	CCONJ
ajfa-13261	84	11	zéghal	zéghal	PROPN
ajfa-13261	84	12	(	(	PUNCT
ajfa-13261	84	13	2016	2016	NUM
ajfa-13261	84	14	)	)	PUNCT
ajfa-13261	84	15	posits	posit	NOUN
ajfa-13261	84	16	that	that	SCONJ
ajfa-13261	84	17	the	the	DET
ajfa-13261	84	18	extent	extent	NOUN
ajfa-13261	84	19	of	of	ADP
ajfa-13261	84	20	corporate	corporate	ADJ
ajfa-13261	84	21	disclosure	disclosure	NOUN
ajfa-13261	84	22	is	be	AUX
ajfa-13261	84	23	driven	drive	VERB
ajfa-13261	84	24	by	by	ADP
ajfa-13261	84	25	a	a	DET
ajfa-13261	84	26	firm	firm	NOUN
ajfa-13261	84	27	’s	’s	PART
ajfa-13261	84	28	corporate	corporate	ADJ
ajfa-13261	84	29	governance	governance	NOUN
ajfa-13261	84	30	attributes	attribute	NOUN
ajfa-13261	84	31	including	include	VERB
ajfa-13261	84	32	board	board	NOUN
ajfa-13261	84	33	size	size	NOUN
ajfa-13261	84	34	,	,	PUNCT
ajfa-13261	84	35	board	board	NOUN
ajfa-13261	84	36	independence	independence	NOUN
ajfa-13261	84	37	,	,	PUNCT
ajfa-13261	84	38	ceo	ceo	NOUN
ajfa-13261	84	39	duality	duality	NOUN
ajfa-13261	84	40	and	and	CCONJ
ajfa-13261	84	41	ownership	ownership	NOUN
ajfa-13261	84	42	structure	structure	NOUN
ajfa-13261	84	43	.	.	PUNCT
ajfa-13261	85	1	this	this	DET
ajfa-13261	85	2	evidence	evidence	NOUN
ajfa-13261	85	3	can	can	AUX
ajfa-13261	85	4	be	be	AUX
ajfa-13261	85	5	supported	support	VERB
ajfa-13261	85	6	by	by	ADP
ajfa-13261	85	7	a	a	DET
ajfa-13261	85	8	study	study	NOUN
ajfa-13261	85	9	of	of	ADP
ajfa-13261	85	10	fiori	fiori	X
ajfa-13261	85	11	et	et	PROPN
ajfa-13261	85	12	al	al	PROPN
ajfa-13261	85	13	.	.	PROPN
ajfa-13261	85	14	,	,	PUNCT
ajfa-13261	85	15	(	(	PUNCT
ajfa-13261	85	16	2016	2016	NUM
ajfa-13261	85	17	)	)	PUNCT
ajfa-13261	85	18	which	which	PRON
ajfa-13261	85	19	explores	explore	VERB
ajfa-13261	85	20	the	the	DET
ajfa-13261	85	21	effects	effect	NOUN
ajfa-13261	85	22	of	of	ADP
ajfa-13261	85	23	corporate	corporate	ADJ
ajfa-13261	85	24	governance	governance	NOUN
ajfa-13261	85	25	on	on	ADP
ajfa-13261	85	26	voluntary	voluntary	ADJ
ajfa-13261	85	27	disclosure	disclosure	NOUN
ajfa-13261	85	28	in	in	ADP
ajfa-13261	85	29	the	the	DET
ajfa-13261	85	30	eu	eu	PROPN
ajfa-13261	85	31	,	,	PUNCT
ajfa-13261	85	32	debates	debate	VERB
ajfa-13261	85	33	that	that	DET
ajfa-13261	85	34	size	size	NOUN
ajfa-13261	85	35	of	of	ADP
ajfa-13261	85	36	the	the	DET
ajfa-13261	85	37	board	board	NOUN
ajfa-13261	85	38	is	be	AUX
ajfa-13261	85	39	positively	positively	ADV
ajfa-13261	85	40	correlated	correlate	VERB
ajfa-13261	85	41	with	with	ADP
ajfa-13261	85	42	the	the	DET
ajfa-13261	85	43	adoption	adoption	NOUN
ajfa-13261	85	44	of	of	ADP
ajfa-13261	85	45	the	the	DET
ajfa-13261	85	46	integrated	integrate	VERB
ajfa-13261	85	47	report	report	NOUN
ajfa-13261	85	48	,	,	PUNCT
ajfa-13261	85	49	leading	lead	VERB
ajfa-13261	85	50	to	to	ADP
ajfa-13261	85	51	greater	great	ADJ
ajfa-13261	85	52	disclosure	disclosure	NOUN
ajfa-13261	85	53	practices	practice	NOUN
ajfa-13261	85	54	.	.	PUNCT
ajfa-13261	86	1	similarly	similarly	ADV
ajfa-13261	86	2	,	,	PUNCT
ajfa-13261	86	3	a	a	DET
ajfa-13261	86	4	study	study	NOUN
ajfa-13261	86	5	of	of	ADP
ajfa-13261	86	6	al	al	PROPN
ajfa-13261	86	7	-	-	PUNCT
ajfa-13261	86	8	janadi	janadi	NOUN
ajfa-13261	86	9	,	,	PUNCT
ajfa-13261	86	10	et	et	PROPN
ajfa-13261	86	11	al	al	PROPN
ajfa-13261	86	12	.	.	PROPN
ajfa-13261	87	1	(	(	PUNCT
ajfa-13261	87	2	2013	2013	NUM
ajfa-13261	87	3	)	)	PUNCT
ajfa-13261	87	4	also	also	ADV
ajfa-13261	87	5	argues	argue	VERB
ajfa-13261	87	6	that	that	SCONJ
ajfa-13261	87	7	the	the	DET
ajfa-13261	87	8	level	level	NOUN
ajfa-13261	87	9	of	of	ADP
ajfa-13261	87	10	corporate	corporate	ADJ
ajfa-13261	87	11	disclosure	disclosure	NOUN
ajfa-13261	87	12	will	will	AUX
ajfa-13261	87	13	increase	increase	VERB
ajfa-13261	87	14	with	with	ADP
ajfa-13261	87	15	a	a	DET
ajfa-13261	87	16	large	large	ADJ
ajfa-13261	87	17	number	number	NOUN
ajfa-13261	87	18	of	of	ADP
ajfa-13261	87	19	non	non	ADJ
ajfa-13261	87	20	-	-	ADJ
ajfa-13261	87	21	executive	executive	ADJ
ajfa-13261	87	22	directors	director	NOUN
ajfa-13261	87	23	and	and	CCONJ
ajfa-13261	87	24	a	a	DET
ajfa-13261	87	25	high	high	ADJ
ajfa-13261	87	26	proportion	proportion	NOUN
ajfa-13261	87	27	of	of	ADP
ajfa-13261	87	28	board	board	NOUN
ajfa-13261	87	29	size	size	NOUN
ajfa-13261	87	30	,	,	PUNCT
ajfa-13261	87	31	implying	imply	VERB
ajfa-13261	87	32	that	that	SCONJ
ajfa-13261	87	33	the	the	DET
ajfa-13261	87	34	role	role	NOUN
ajfa-13261	87	35	of	of	ADP
ajfa-13261	87	36	independent	independent	ADJ
ajfa-13261	87	37	directors	director	NOUN
ajfa-13261	87	38	could	could	AUX
ajfa-13261	87	39	help	help	VERB
ajfa-13261	87	40	to	to	PART
ajfa-13261	87	41	protect	protect	VERB
ajfa-13261	87	42	the	the	DET
ajfa-13261	87	43	shareholders	shareholder	NOUN
ajfa-13261	87	44	’	’	PART
ajfa-13261	87	45	interests	interest	NOUN
ajfa-13261	87	46	.	.	PUNCT
ajfa-13261	88	1	asian	asian	ADJ
ajfa-13261	88	2	journal	journal	PROPN
ajfa-13261	88	3	of	of	ADP
ajfa-13261	88	4	finance	finance	PROPN
ajfa-13261	88	5	&	&	CCONJ
ajfa-13261	88	6	accounting	accounting	PROPN
ajfa-13261	88	7	issn	issn	PROPN
ajfa-13261	88	8	1946	1946	NUM
ajfa-13261	88	9	-	-	PUNCT
ajfa-13261	88	10	052x	052x	NOUN
ajfa-13261	88	11	2018	2018	NUM
ajfa-13261	88	12	,	,	PUNCT
ajfa-13261	88	13	vol	vol	NOUN
ajfa-13261	88	14	.	.	PROPN
ajfa-13261	88	15	10	10	NUM
ajfa-13261	88	16	,	,	PUNCT
ajfa-13261	88	17	no	no	INTJ
ajfa-13261	88	18	.	.	NOUN
ajfa-13261	88	19	1	1	NUM
ajfa-13261	88	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	88	21	413	413	NUM
ajfa-13261	88	22	supported	support	VERB
ajfa-13261	88	23	by	by	ADP
ajfa-13261	88	24	hashima	hashima	PROPN
ajfa-13261	88	25	et	et	PROPN
ajfa-13261	88	26	al	al	PROPN
ajfa-13261	88	27	.	.	PROPN
ajfa-13261	88	28	,	,	PUNCT
ajfa-13261	88	29	(	(	PUNCT
ajfa-13261	88	30	2015	2015	NUM
ajfa-13261	88	31	)	)	PUNCT
ajfa-13261	88	32	,	,	PUNCT
ajfa-13261	88	33	they	they	PRON
ajfa-13261	88	34	summarize	summarize	VERB
ajfa-13261	88	35	that	that	PRON
ajfa-13261	88	36	board	board	NOUN
ajfa-13261	88	37	size	size	NOUN
ajfa-13261	88	38	and	and	CCONJ
ajfa-13261	88	39	director	director	NOUN
ajfa-13261	88	40	independence	independence	NOUN
ajfa-13261	88	41	are	be	AUX
ajfa-13261	88	42	positively	positively	ADV
ajfa-13261	88	43	related	relate	VERB
ajfa-13261	88	44	to	to	ADP
ajfa-13261	88	45	sustainability	sustainability	NOUN
ajfa-13261	88	46	disclosure	disclosure	NOUN
ajfa-13261	88	47	practices	practice	NOUN
ajfa-13261	88	48	of	of	ADP
ajfa-13261	88	49	islamic	islamic	ADJ
ajfa-13261	88	50	financial	financial	ADJ
ajfa-13261	88	51	institutions	institution	NOUN
ajfa-13261	88	52	(	(	PUNCT
ajfa-13261	88	53	ifis	ifis	PROPN
ajfa-13261	88	54	)	)	PUNCT
ajfa-13261	88	55	in	in	ADP
ajfa-13261	88	56	gulf	gulf	PROPN
ajfa-13261	88	57	council	council	PROPN
ajfa-13261	88	58	cooperation	cooperation	NOUN
ajfa-13261	88	59	(	(	PUNCT
ajfa-13261	88	60	gcc	gcc	NOUN
ajfa-13261	88	61	)	)	PUNCT
ajfa-13261	88	62	.	.	PUNCT
ajfa-13261	89	1	together	together	ADV
ajfa-13261	89	2	with	with	ADP
ajfa-13261	89	3	a	a	DET
ajfa-13261	89	4	study	study	NOUN
ajfa-13261	89	5	conducted	conduct	VERB
ajfa-13261	89	6	by	by	ADP
ajfa-13261	89	7	yang	yang	PROPN
ajfa-13261	89	8	et	et	PROPN
ajfa-13261	89	9	al	al	PROPN
ajfa-13261	89	10	.	.	PROPN
ajfa-13261	89	11	which	which	PRON
ajfa-13261	89	12	analyzes	analyze	VERB
ajfa-13261	89	13	the	the	DET
ajfa-13261	89	14	relationship	relationship	NOUN
ajfa-13261	89	15	between	between	ADP
ajfa-13261	89	16	corporate	corporate	ADJ
ajfa-13261	89	17	governance	governance	NOUN
ajfa-13261	89	18	and	and	CCONJ
ajfa-13261	89	19	voluntary	voluntary	ADJ
ajfa-13261	89	20	financial	financial	ADJ
ajfa-13261	89	21	disclosure	disclosure	NOUN
ajfa-13261	89	22	on	on	ADP
ajfa-13261	89	23	social	social	ADJ
ajfa-13261	89	24	media	medium	NOUN
ajfa-13261	89	25	in	in	ADP
ajfa-13261	89	26	the	the	DET
ajfa-13261	89	27	uk	uk	PROPN
ajfa-13261	89	28	,	,	PUNCT
ajfa-13261	89	29	the	the	DET
ajfa-13261	89	30	result	result	NOUN
ajfa-13261	89	31	still	still	ADV
ajfa-13261	89	32	confirms	confirm	VERB
ajfa-13261	89	33	that	that	SCONJ
ajfa-13261	89	34	earning	earn	VERB
ajfa-13261	89	35	disclosure	disclosure	NOUN
ajfa-13261	89	36	had	have	VERB
ajfa-13261	89	37	a	a	DET
ajfa-13261	89	38	significant	significant	ADJ
ajfa-13261	89	39	and	and	CCONJ
ajfa-13261	89	40	positive	positive	ADJ
ajfa-13261	89	41	connection	connection	NOUN
ajfa-13261	89	42	with	with	ADP
ajfa-13261	89	43	larger	large	ADJ
ajfa-13261	89	44	board	board	NOUN
ajfa-13261	89	45	size	size	NOUN
ajfa-13261	89	46	,	,	PUNCT
ajfa-13261	89	47	greater	great	ADJ
ajfa-13261	89	48	gender	gender	NOUN
ajfa-13261	89	49	diversity	diversity	NOUN
ajfa-13261	89	50	,	,	PUNCT
ajfa-13261	89	51	and	and	CCONJ
ajfa-13261	89	52	higher	high	ADJ
ajfa-13261	89	53	board	board	NOUN
ajfa-13261	89	54	effectiveness	effectiveness	NOUN
ajfa-13261	89	55	.	.	PUNCT
ajfa-13261	90	1	then	then	ADV
ajfa-13261	90	2	,	,	PUNCT
ajfa-13261	90	3	the	the	DET
ajfa-13261	90	4	finding	finding	NOUN
ajfa-13261	90	5	of	of	ADP
ajfa-13261	90	6	lim	lim	PROPN
ajfa-13261	90	7	et	et	PROPN
ajfa-13261	90	8	al	al	PROPN
ajfa-13261	90	9	.	.	PROPN
ajfa-13261	90	10	,	,	PUNCT
ajfa-13261	90	11	(	(	PUNCT
ajfa-13261	90	12	2007	2007	NUM
ajfa-13261	90	13	)	)	PUNCT
ajfa-13261	90	14	also	also	ADV
ajfa-13261	90	15	exhibits	exhibit	VERB
ajfa-13261	90	16	that	that	SCONJ
ajfa-13261	90	17	the	the	DET
ajfa-13261	90	18	extent	extent	NOUN
ajfa-13261	90	19	of	of	ADP
ajfa-13261	90	20	voluntary	voluntary	ADJ
ajfa-13261	90	21	information	information	NOUN
ajfa-13261	90	22	disclosure	disclosure	NOUN
ajfa-13261	90	23	in	in	ADP
ajfa-13261	90	24	australia	australia	PROPN
ajfa-13261	90	25	has	have	VERB
ajfa-13261	90	26	a	a	DET
ajfa-13261	90	27	positively	positively	ADV
ajfa-13261	90	28	significant	significant	ADJ
ajfa-13261	90	29	relationship	relationship	NOUN
ajfa-13261	90	30	with	with	ADP
ajfa-13261	90	31	board	board	NOUN
ajfa-13261	90	32	composition	composition	NOUN
ajfa-13261	90	33	.	.	PUNCT
ajfa-13261	91	1	additionally	additionally	ADV
ajfa-13261	91	2	,	,	PUNCT
ajfa-13261	91	3	the	the	DET
ajfa-13261	91	4	independence	independence	NOUN
ajfa-13261	91	5	of	of	ADP
ajfa-13261	91	6	the	the	DET
ajfa-13261	91	7	board	board	NOUN
ajfa-13261	91	8	members	member	NOUN
ajfa-13261	91	9	has	have	AUX
ajfa-13261	91	10	been	be	AUX
ajfa-13261	91	11	found	find	VERB
ajfa-13261	91	12	to	to	PART
ajfa-13261	91	13	be	be	AUX
ajfa-13261	91	14	significant	significant	ADJ
ajfa-13261	91	15	with	with	ADP
ajfa-13261	91	16	an	an	DET
ajfa-13261	91	17	increase	increase	NOUN
ajfa-13261	91	18	in	in	ADP
ajfa-13261	91	19	forward	forward	ADV
ajfa-13261	91	20	-	-	PUNCT
ajfa-13261	91	21	looking	look	VERB
ajfa-13261	91	22	information	information	NOUN
ajfa-13261	91	23	and	and	CCONJ
ajfa-13261	91	24	strategic	strategic	ADJ
ajfa-13261	91	25	information	information	NOUN
ajfa-13261	91	26	.	.	PUNCT
ajfa-13261	92	1	alternatively	alternatively	ADV
ajfa-13261	92	2	,	,	PUNCT
ajfa-13261	92	3	garcía	garcía	NOUN
ajfa-13261	92	4	-	-	PUNCT
ajfa-13261	92	5	meca	meca	NOUN
ajfa-13261	92	6	and	and	CCONJ
ajfa-13261	92	7	sánchez	sánchez	NOUN
ajfa-13261	92	8	-	-	PUNCT
ajfa-13261	92	9	ballesta	ballesta	PROPN
ajfa-13261	92	10	(	(	PUNCT
ajfa-13261	92	11	2010	2010	NUM
ajfa-13261	92	12	)	)	PUNCT
ajfa-13261	92	13	also	also	ADV
ajfa-13261	92	14	emphasize	emphasize	VERB
ajfa-13261	92	15	that	that	SCONJ
ajfa-13261	92	16	in	in	ADP
ajfa-13261	92	17	the	the	DET
ajfa-13261	92	18	countries	country	NOUN
ajfa-13261	92	19	where	where	SCONJ
ajfa-13261	92	20	to	to	PART
ajfa-13261	92	21	provide	provide	VERB
ajfa-13261	92	22	a	a	DET
ajfa-13261	92	23	high	high	ADJ
ajfa-13261	92	24	standard	standard	NOUN
ajfa-13261	92	25	of	of	ADP
ajfa-13261	92	26	investor	investor	NOUN
ajfa-13261	92	27	protection	protection	NOUN
ajfa-13261	92	28	rights	right	NOUN
ajfa-13261	92	29	are	be	AUX
ajfa-13261	92	30	appointed	appoint	VERB
ajfa-13261	92	31	to	to	ADP
ajfa-13261	92	32	the	the	DET
ajfa-13261	92	33	positive	positive	ADJ
ajfa-13261	92	34	relationship	relationship	NOUN
ajfa-13261	92	35	between	between	ADP
ajfa-13261	92	36	board	board	NOUN
ajfa-13261	92	37	independence	independence	NOUN
ajfa-13261	92	38	and	and	CCONJ
ajfa-13261	92	39	voluntary	voluntary	ADJ
ajfa-13261	92	40	disclosure	disclosure	NOUN
ajfa-13261	92	41	.	.	PUNCT
ajfa-13261	93	1	later	later	ADV
ajfa-13261	93	2	,	,	PUNCT
ajfa-13261	93	3	the	the	DET
ajfa-13261	93	4	result	result	NOUN
ajfa-13261	93	5	of	of	ADP
ajfa-13261	93	6	agyei	agyei	NOUN
ajfa-13261	93	7	-	-	PUNCT
ajfa-13261	93	8	mensah	mensah	PROPN
ajfa-13261	93	9	(	(	PUNCT
ajfa-13261	93	10	2016	2016	NUM
ajfa-13261	93	11	)	)	PUNCT
ajfa-13261	93	12	recommends	recommend	VERB
ajfa-13261	93	13	that	that	SCONJ
ajfa-13261	93	14	board	board	NOUN
ajfa-13261	93	15	independence	independence	NOUN
ajfa-13261	93	16	has	have	VERB
ajfa-13261	93	17	a	a	DET
ajfa-13261	93	18	significant	significant	ADJ
ajfa-13261	93	19	effect	effect	NOUN
ajfa-13261	93	20	on	on	ADP
ajfa-13261	93	21	internal	internal	ADJ
ajfa-13261	93	22	control	control	NOUN
ajfa-13261	93	23	information	information	NOUN
ajfa-13261	93	24	disclosure	disclosure	NOUN
ajfa-13261	93	25	of	of	ADP
ajfa-13261	93	26	listed	list	VERB
ajfa-13261	93	27	companies	company	NOUN
ajfa-13261	93	28	in	in	ADP
ajfa-13261	93	29	ghana	ghana	PROPN
ajfa-13261	93	30	.	.	PUNCT
ajfa-13261	94	1	according	accord	VERB
ajfa-13261	94	2	to	to	ADP
ajfa-13261	94	3	ho	ho	PROPN
ajfa-13261	94	4	and	and	CCONJ
ajfa-13261	94	5	wong	wong	PROPN
ajfa-13261	94	6	(	(	PUNCT
ajfa-13261	94	7	2001	2001	NUM
ajfa-13261	94	8	)	)	PUNCT
ajfa-13261	94	9	,	,	PUNCT
ajfa-13261	94	10	they	they	PRON
ajfa-13261	94	11	record	record	VERB
ajfa-13261	94	12	that	that	SCONJ
ajfa-13261	94	13	the	the	DET
ajfa-13261	94	14	extent	extent	NOUN
ajfa-13261	94	15	of	of	ADP
ajfa-13261	94	16	voluntary	voluntary	ADJ
ajfa-13261	94	17	disclosure	disclosure	NOUN
ajfa-13261	94	18	in	in	ADP
ajfa-13261	94	19	hong	hong	PROPN
ajfa-13261	94	20	kong	kong	PROPN
ajfa-13261	94	21	is	be	AUX
ajfa-13261	94	22	positively	positively	ADV
ajfa-13261	94	23	related	relate	VERB
ajfa-13261	94	24	to	to	ADP
ajfa-13261	94	25	an	an	DET
ajfa-13261	94	26	audit	audit	NOUN
ajfa-13261	94	27	committee	committee	NOUN
ajfa-13261	94	28	,	,	PUNCT
ajfa-13261	94	29	but	but	CCONJ
ajfa-13261	94	30	negatively	negatively	ADV
ajfa-13261	94	31	correlated	correlate	VERB
ajfa-13261	94	32	with	with	ADP
ajfa-13261	94	33	the	the	DET
ajfa-13261	94	34	number	number	NOUN
ajfa-13261	94	35	of	of	ADP
ajfa-13261	94	36	a	a	DET
ajfa-13261	94	37	family	family	NOUN
ajfa-13261	94	38	member	member	NOUN
ajfa-13261	94	39	on	on	ADP
ajfa-13261	94	40	the	the	DET
ajfa-13261	94	41	board	board	NOUN
ajfa-13261	94	42	at	at	ADP
ajfa-13261	94	43	a	a	DET
ajfa-13261	94	44	significant	significant	ADJ
ajfa-13261	94	45	level	level	NOUN
ajfa-13261	94	46	of	of	ADP
ajfa-13261	94	47	0.05	0.05	NUM
ajfa-13261	94	48	.	.	PUNCT
ajfa-13261	95	1	this	this	DET
ajfa-13261	95	2	result	result	NOUN
ajfa-13261	95	3	is	be	AUX
ajfa-13261	95	4	consistent	consistent	ADJ
ajfa-13261	95	5	with	with	ADP
ajfa-13261	95	6	the	the	DET
ajfa-13261	95	7	finding	finding	NOUN
ajfa-13261	95	8	of	of	ADP
ajfa-13261	95	9	al	al	PROPN
ajfa-13261	95	10	-	-	PUNCT
ajfa-13261	95	11	shammari	shammari	PROPN
ajfa-13261	95	12	and	and	CCONJ
ajfa-13261	95	13	al	al	PROPN
ajfa-13261	95	14	-	-	PUNCT
ajfa-13261	95	15	sultan	sultan	PROPN
ajfa-13261	95	16	(	(	PUNCT
ajfa-13261	95	17	2010	2010	NUM
ajfa-13261	95	18	)	)	PUNCT
ajfa-13261	95	19	which	which	PRON
ajfa-13261	95	20	proposes	propose	VERB
ajfa-13261	95	21	that	that	SCONJ
ajfa-13261	95	22	there	there	PRON
ajfa-13261	95	23	is	be	VERB
ajfa-13261	95	24	a	a	DET
ajfa-13261	95	25	significantly	significantly	ADV
ajfa-13261	95	26	and	and	CCONJ
ajfa-13261	95	27	positively	positively	ADV
ajfa-13261	95	28	relationship	relationship	NOUN
ajfa-13261	95	29	between	between	ADP
ajfa-13261	95	30	a	a	DET
ajfa-13261	95	31	voluntary	voluntary	NOUN
ajfa-13261	95	32	of	of	ADP
ajfa-13261	95	33	an	an	DET
ajfa-13261	95	34	audit	audit	NOUN
ajfa-13261	95	35	committee	committee	NOUN
ajfa-13261	95	36	and	and	CCONJ
ajfa-13261	95	37	the	the	DET
ajfa-13261	95	38	extent	extent	NOUN
ajfa-13261	95	39	of	of	ADP
ajfa-13261	95	40	voluntary	voluntary	ADJ
ajfa-13261	95	41	disclosure	disclosure	NOUN
ajfa-13261	95	42	in	in	ADP
ajfa-13261	95	43	kuwait	kuwait	PROPN
ajfa-13261	95	44	.	.	PUNCT
ajfa-13261	96	1	again	again	ADV
ajfa-13261	96	2	,	,	PUNCT
ajfa-13261	96	3	aboagye	aboagye	NOUN
ajfa-13261	96	4	-	-	PUNCT
ajfa-13261	96	5	otchere	otchere	ADV
ajfa-13261	96	6	and	and	CCONJ
ajfa-13261	96	7	kwakye	kwakye	PROPN
ajfa-13261	96	8	(	(	PUNCT
ajfa-13261	96	9	2012	2012	NUM
ajfa-13261	96	10	)	)	PUNCT
ajfa-13261	96	11	interpret	interpret	VERB
ajfa-13261	96	12	that	that	SCONJ
ajfa-13261	96	13	the	the	DET
ajfa-13261	96	14	existence	existence	NOUN
ajfa-13261	96	15	of	of	ADP
ajfa-13261	96	16	audit	audit	NOUN
ajfa-13261	96	17	committee	committee	NOUN
ajfa-13261	96	18	with	with	ADP
ajfa-13261	96	19	a	a	DET
ajfa-13261	96	20	financial	financial	ADJ
ajfa-13261	96	21	expert(s	expert(s	NOUN
ajfa-13261	96	22	)	)	PUNCT
ajfa-13261	96	23	is	be	AUX
ajfa-13261	96	24	a	a	DET
ajfa-13261	96	25	significant	significant	ADJ
ajfa-13261	96	26	positive	positive	ADJ
ajfa-13261	96	27	correlation	correlation	NOUN
ajfa-13261	96	28	with	with	ADP
ajfa-13261	96	29	the	the	DET
ajfa-13261	96	30	level	level	NOUN
ajfa-13261	96	31	of	of	ADP
ajfa-13261	96	32	corporate	corporate	ADJ
ajfa-13261	96	33	disclosure	disclosure	NOUN
ajfa-13261	96	34	.	.	PUNCT
ajfa-13261	97	1	4	4	X
ajfa-13261	97	2	.	.	X
ajfa-13261	97	3	hypothesis	hypothesis	NOUN
ajfa-13261	97	4	development	development	NOUN
ajfa-13261	97	5	as	as	SCONJ
ajfa-13261	97	6	observed	observe	VERB
ajfa-13261	97	7	,	,	PUNCT
ajfa-13261	97	8	it	it	PRON
ajfa-13261	97	9	is	be	AUX
ajfa-13261	97	10	apparent	apparent	ADJ
ajfa-13261	97	11	that	that	SCONJ
ajfa-13261	97	12	a	a	DET
ajfa-13261	97	13	large	large	ADJ
ajfa-13261	97	14	number	number	NOUN
ajfa-13261	97	15	of	of	ADP
ajfa-13261	97	16	governance	governance	NOUN
ajfa-13261	97	17	structures	structure	NOUN
ajfa-13261	97	18	are	be	AUX
ajfa-13261	97	19	strongly	strongly	ADV
ajfa-13261	97	20	connected	connect	VERB
ajfa-13261	97	21	to	to	ADP
ajfa-13261	97	22	corporate	corporate	ADJ
ajfa-13261	97	23	disclosure	disclosure	NOUN
ajfa-13261	97	24	practices	practice	NOUN
ajfa-13261	97	25	.	.	PUNCT
ajfa-13261	98	1	but	but	CCONJ
ajfa-13261	98	2	,	,	PUNCT
ajfa-13261	98	3	most	most	ADJ
ajfa-13261	98	4	prior	prior	ADJ
ajfa-13261	98	5	studies	study	NOUN
ajfa-13261	98	6	have	have	AUX
ajfa-13261	98	7	been	be	AUX
ajfa-13261	98	8	focused	focus	VERB
ajfa-13261	98	9	on	on	ADP
ajfa-13261	98	10	the	the	DET
ajfa-13261	98	11	relationship	relationship	NOUN
ajfa-13261	98	12	between	between	ADP
ajfa-13261	98	13	ownership	ownership	NOUN
ajfa-13261	98	14	structure	structure	NOUN
ajfa-13261	98	15	and	and	CCONJ
ajfa-13261	98	16	corporate	corporate	ADJ
ajfa-13261	98	17	disclosure	disclosure	NOUN
ajfa-13261	98	18	.	.	PUNCT
ajfa-13261	99	1	hence	hence	ADV
ajfa-13261	99	2	,	,	PUNCT
ajfa-13261	99	3	this	this	DET
ajfa-13261	99	4	paper	paper	NOUN
ajfa-13261	99	5	would	would	AUX
ajfa-13261	99	6	simply	simply	ADV
ajfa-13261	99	7	observe	observe	VERB
ajfa-13261	99	8	the	the	DET
ajfa-13261	99	9	factors	factor	NOUN
ajfa-13261	99	10	related	relate	VERB
ajfa-13261	99	11	to	to	ADP
ajfa-13261	99	12	the	the	DET
ajfa-13261	99	13	board	board	NOUN
ajfa-13261	99	14	of	of	ADP
ajfa-13261	99	15	directors	director	NOUN
ajfa-13261	99	16	and	and	CCONJ
ajfa-13261	99	17	auditors	auditor	NOUN
ajfa-13261	99	18	,	,	PUNCT
ajfa-13261	99	19	to	to	PART
ajfa-13261	99	20	provide	provide	VERB
ajfa-13261	99	21	a	a	DET
ajfa-13261	99	22	new	new	ADJ
ajfa-13261	99	23	insight	insight	NOUN
ajfa-13261	99	24	to	to	ADP
ajfa-13261	99	25	the	the	DET
ajfa-13261	99	26	theory	theory	NOUN
ajfa-13261	99	27	.	.	PUNCT
ajfa-13261	100	1	however	however	ADV
ajfa-13261	100	2	,	,	PUNCT
ajfa-13261	100	3	due	due	ADP
ajfa-13261	100	4	to	to	ADP
ajfa-13261	100	5	research	research	NOUN
ajfa-13261	100	6	limitation	limitation	NOUN
ajfa-13261	100	7	,	,	PUNCT
ajfa-13261	100	8	only	only	ADV
ajfa-13261	100	9	attractive	attractive	ADJ
ajfa-13261	100	10	variables	variable	NOUN
ajfa-13261	100	11	that	that	PRON
ajfa-13261	100	12	are	be	AUX
ajfa-13261	100	13	sensitive	sensitive	ADJ
ajfa-13261	100	14	with	with	ADP
ajfa-13261	100	15	the	the	DET
ajfa-13261	100	16	time	time	NOUN
ajfa-13261	100	17	have	have	AUX
ajfa-13261	100	18	been	be	AUX
ajfa-13261	100	19	further	far	ADV
ajfa-13261	100	20	considered	consider	VERB
ajfa-13261	100	21	based	base	VERB
ajfa-13261	100	22	on	on	ADP
ajfa-13261	100	23	the	the	DET
ajfa-13261	100	24	theoretical	theoretical	ADJ
ajfa-13261	100	25	foundations	foundation	NOUN
ajfa-13261	100	26	and	and	CCONJ
ajfa-13261	100	27	disclosure	disclosure	NOUN
ajfa-13261	100	28	literature	literature	NOUN
ajfa-13261	100	29	,	,	PUNCT
ajfa-13261	100	30	in	in	ADP
ajfa-13261	100	31	order	order	NOUN
ajfa-13261	100	32	to	to	PART
ajfa-13261	100	33	formulate	formulate	VERB
ajfa-13261	100	34	relevant	relevant	ADJ
ajfa-13261	100	35	hypotheses	hypothesis	NOUN
ajfa-13261	100	36	.	.	PUNCT
ajfa-13261	101	1	4.1	4.1	NUM
ajfa-13261	101	2	.	.	PUNCT
ajfa-13261	101	3	board	board	NOUN
ajfa-13261	101	4	size	size	NOUN
ajfa-13261	101	5	regarding	regard	VERB
ajfa-13261	101	6	agency	agency	NOUN
ajfa-13261	101	7	theory	theory	NOUN
ajfa-13261	101	8	,	,	PUNCT
ajfa-13261	101	9	it	it	PRON
ajfa-13261	101	10	is	be	AUX
ajfa-13261	101	11	believed	believe	VERB
ajfa-13261	101	12	that	that	SCONJ
ajfa-13261	101	13	an	an	DET
ajfa-13261	101	14	individual	individual	ADJ
ajfa-13261	101	15	person	person	NOUN
ajfa-13261	101	16	often	often	ADV
ajfa-13261	101	17	lacks	lack	VERB
ajfa-13261	101	18	knowledge	knowledge	NOUN
ajfa-13261	101	19	to	to	PART
ajfa-13261	101	20	operate	operate	VERB
ajfa-13261	101	21	the	the	DET
ajfa-13261	101	22	business	business	NOUN
ajfa-13261	101	23	smoothly	smoothly	ADV
ajfa-13261	101	24	.	.	PUNCT
ajfa-13261	102	1	as	as	ADP
ajfa-13261	102	2	a	a	DET
ajfa-13261	102	3	result	result	NOUN
ajfa-13261	102	4	of	of	ADP
ajfa-13261	102	5	this	this	PRON
ajfa-13261	102	6	,	,	PUNCT
ajfa-13261	102	7	a	a	DET
ajfa-13261	102	8	great	great	ADJ
ajfa-13261	102	9	team	team	NOUN
ajfa-13261	102	10	with	with	ADP
ajfa-13261	102	11	diverse	diverse	ADJ
ajfa-13261	102	12	backgrounds	background	NOUN
ajfa-13261	102	13	is	be	AUX
ajfa-13261	102	14	required	require	VERB
ajfa-13261	102	15	to	to	PART
ajfa-13261	102	16	bring	bring	VERB
ajfa-13261	102	17	on	on	ADP
ajfa-13261	102	18	adequate	adequate	ADJ
ajfa-13261	102	19	expertise	expertise	NOUN
ajfa-13261	102	20	,	,	PUNCT
ajfa-13261	102	21	resulting	result	VERB
ajfa-13261	102	22	in	in	ADP
ajfa-13261	102	23	more	more	ADV
ajfa-13261	102	24	accurate	accurate	ADJ
ajfa-13261	102	25	decision	decision	NOUN
ajfa-13261	102	26	-	-	PUNCT
ajfa-13261	102	27	making	making	NOUN
ajfa-13261	102	28	.	.	PUNCT
ajfa-13261	103	1	supporting	support	VERB
ajfa-13261	103	2	this	this	DET
ajfa-13261	103	3	view	view	NOUN
ajfa-13261	103	4	,	,	PUNCT
ajfa-13261	103	5	it	it	PRON
ajfa-13261	103	6	is	be	AUX
ajfa-13261	103	7	assumed	assume	VERB
ajfa-13261	103	8	that	that	SCONJ
ajfa-13261	103	9	the	the	DET
ajfa-13261	103	10	large	large	ADJ
ajfa-13261	103	11	size	size	NOUN
ajfa-13261	103	12	of	of	ADP
ajfa-13261	103	13	the	the	DET
ajfa-13261	103	14	board	board	NOUN
ajfa-13261	103	15	is	be	AUX
ajfa-13261	103	16	one	one	NUM
ajfa-13261	103	17	of	of	ADP
ajfa-13261	103	18	the	the	DET
ajfa-13261	103	19	significant	significant	ADJ
ajfa-13261	103	20	determinants	determinant	NOUN
ajfa-13261	103	21	to	to	PART
ajfa-13261	103	22	decide	decide	VERB
ajfa-13261	103	23	the	the	DET
ajfa-13261	103	24	effectiveness	effectiveness	NOUN
ajfa-13261	103	25	of	of	ADP
ajfa-13261	103	26	operational	operational	ADJ
ajfa-13261	103	27	processes	process	NOUN
ajfa-13261	103	28	including	include	VERB
ajfa-13261	103	29	the	the	DET
ajfa-13261	103	30	information	information	NOUN
ajfa-13261	103	31	disclosure	disclosure	NOUN
ajfa-13261	103	32	behavior	behavior	NOUN
ajfa-13261	103	33	of	of	ADP
ajfa-13261	103	34	a	a	DET
ajfa-13261	103	35	firm	firm	NOUN
ajfa-13261	103	36	.	.	PUNCT
ajfa-13261	104	1	in	in	ADP
ajfa-13261	104	2	conformity	conformity	NOUN
ajfa-13261	104	3	with	with	ADP
ajfa-13261	104	4	this	this	DET
ajfa-13261	104	5	opinion	opinion	NOUN
ajfa-13261	104	6	,	,	PUNCT
ajfa-13261	104	7	several	several	ADJ
ajfa-13261	104	8	studies	study	NOUN
ajfa-13261	104	9	have	have	AUX
ajfa-13261	104	10	documented	document	VERB
ajfa-13261	104	11	that	that	SCONJ
ajfa-13261	104	12	board	board	NOUN
ajfa-13261	104	13	size	size	NOUN
ajfa-13261	104	14	significantly	significantly	ADV
ajfa-13261	104	15	influences	influence	VERB
ajfa-13261	104	16	on	on	ADP
ajfa-13261	104	17	the	the	DET
ajfa-13261	104	18	degree	degree	NOUN
ajfa-13261	104	19	of	of	ADP
ajfa-13261	104	20	corporate	corporate	ADJ
ajfa-13261	104	21	disclosure	disclosure	NOUN
ajfa-13261	104	22	(	(	PUNCT
ajfa-13261	104	23	zainon	zainon	NOUN
ajfa-13261	104	24	et	et	NOUN
ajfa-13261	104	25	al	al	PROPN
ajfa-13261	104	26	.	.	PROPN
ajfa-13261	104	27	,	,	PUNCT
ajfa-13261	104	28	2014	2014	NUM
ajfa-13261	104	29	;	;	PUNCT
ajfa-13261	104	30	al	al	PROPN
ajfa-13261	104	31	-	-	PUNCT
ajfa-13261	104	32	janadi	janadi	PROPN
ajfa-13261	104	33	et	et	PROPN
ajfa-13261	104	34	al	al	PROPN
ajfa-13261	104	35	.	.	PROPN
ajfa-13261	104	36	,	,	PUNCT
ajfa-13261	104	37	2016	2016	NUM
ajfa-13261	104	38	;	;	PUNCT
ajfa-13261	104	39	mandzila	mandzila	NOUN
ajfa-13261	104	40	and	and	CCONJ
ajfa-13261	104	41	zéghal	zéghal	NOUN
ajfa-13261	104	42	,	,	PUNCT
ajfa-13261	104	43	2016	2016	NUM
ajfa-13261	104	44	)	)	PUNCT
ajfa-13261	104	45	.	.	PUNCT
ajfa-13261	105	1	asian	asian	ADJ
ajfa-13261	105	2	journal	journal	PROPN
ajfa-13261	105	3	of	of	ADP
ajfa-13261	105	4	finance	finance	PROPN
ajfa-13261	105	5	&	&	CCONJ
ajfa-13261	105	6	accounting	accounting	PROPN
ajfa-13261	105	7	issn	issn	PROPN
ajfa-13261	105	8	1946	1946	NUM
ajfa-13261	105	9	-	-	PUNCT
ajfa-13261	105	10	052x	052x	NOUN
ajfa-13261	105	11	2018	2018	NUM
ajfa-13261	105	12	,	,	PUNCT
ajfa-13261	105	13	vol	vol	NOUN
ajfa-13261	105	14	.	.	PROPN
ajfa-13261	105	15	10	10	NUM
ajfa-13261	105	16	,	,	PUNCT
ajfa-13261	105	17	no	no	INTJ
ajfa-13261	105	18	.	.	NOUN
ajfa-13261	105	19	1	1	NUM
ajfa-13261	105	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	105	21	414	414	NUM
ajfa-13261	105	22	most	most	ADJ
ajfa-13261	105	23	of	of	ADP
ajfa-13261	105	24	them	they	PRON
ajfa-13261	105	25	(	(	PUNCT
ajfa-13261	105	26	e.g.	e.g.	ADV
ajfa-13261	105	27	cheung	cheung	PROPN
ajfa-13261	105	28	et	et	PROPN
ajfa-13261	105	29	al	al	PROPN
ajfa-13261	105	30	.	.	PROPN
ajfa-13261	105	31	,	,	PUNCT
ajfa-13261	105	32	2007	2007	NUM
ajfa-13261	105	33	;	;	PUNCT
ajfa-13261	105	34	akhtaruddin	akhtaruddin	VERB
ajfa-13261	105	35	et	et	PROPN
ajfa-13261	105	36	al	al	PROPN
ajfa-13261	105	37	.	.	PROPN
ajfa-13261	105	38	,	,	PUNCT
ajfa-13261	105	39	2009	2009	NUM
ajfa-13261	105	40	;	;	PUNCT
ajfa-13261	105	41	al	al	PROPN
ajfa-13261	105	42	-	-	PUNCT
ajfa-13261	105	43	janadi	janadi	PROPN
ajfa-13261	105	44	et	et	PROPN
ajfa-13261	105	45	al	al	PROPN
ajfa-13261	105	46	.	.	PROPN
ajfa-13261	105	47	,	,	PUNCT
ajfa-13261	105	48	2013	2013	NUM
ajfa-13261	105	49	;	;	PUNCT
ajfa-13261	105	50	hashima	hashima	PROPN
ajfa-13261	105	51	et	et	PROPN
ajfa-13261	105	52	al	al	PROPN
ajfa-13261	105	53	.	.	PROPN
ajfa-13261	105	54	,	,	PUNCT
ajfa-13261	105	55	2015	2015	NUM
ajfa-13261	105	56	;	;	PUNCT
ajfa-13261	105	57	fiori	fiori	X
ajfa-13261	105	58	et	et	PROPN
ajfa-13261	105	59	al	al	PROPN
ajfa-13261	105	60	.	.	PROPN
ajfa-13261	105	61	,	,	PUNCT
ajfa-13261	105	62	2016	2016	NUM
ajfa-13261	105	63	;	;	PUNCT
ajfa-13261	105	64	yang	yang	PROPN
ajfa-13261	105	65	et	et	PROPN
ajfa-13261	105	66	al	al	PROPN
ajfa-13261	105	67	.	.	PROPN
ajfa-13261	105	68	)	)	PUNCT
ajfa-13261	105	69	suggest	suggest	VERB
ajfa-13261	105	70	that	that	DET
ajfa-13261	105	71	size	size	NOUN
ajfa-13261	105	72	of	of	ADP
ajfa-13261	105	73	a	a	DET
ajfa-13261	105	74	board	board	NOUN
ajfa-13261	105	75	has	have	VERB
ajfa-13261	105	76	a	a	DET
ajfa-13261	105	77	positive	positive	ADJ
ajfa-13261	105	78	correlation	correlation	NOUN
ajfa-13261	105	79	with	with	ADP
ajfa-13261	105	80	a	a	DET
ajfa-13261	105	81	decision	decision	NOUN
ajfa-13261	105	82	of	of	ADP
ajfa-13261	105	83	management	management	NOUN
ajfa-13261	105	84	to	to	PART
ajfa-13261	105	85	disclose	disclose	VERB
ajfa-13261	105	86	or	or	CCONJ
ajfa-13261	105	87	not	not	PART
ajfa-13261	105	88	disclose	disclose	VERB
ajfa-13261	105	89	information	information	NOUN
ajfa-13261	105	90	,	,	PUNCT
ajfa-13261	105	91	indicating	indicate	VERB
ajfa-13261	105	92	that	that	SCONJ
ajfa-13261	105	93	firms	firm	NOUN
ajfa-13261	105	94	with	with	ADP
ajfa-13261	105	95	a	a	DET
ajfa-13261	105	96	large	large	ADJ
ajfa-13261	105	97	board	board	NOUN
ajfa-13261	105	98	size	size	NOUN
ajfa-13261	105	99	are	be	AUX
ajfa-13261	105	100	generally	generally	ADV
ajfa-13261	105	101	more	more	ADV
ajfa-13261	105	102	willing	willing	ADJ
ajfa-13261	105	103	to	to	PART
ajfa-13261	105	104	disclose	disclose	VERB
ajfa-13261	105	105	corporate	corporate	ADJ
ajfa-13261	105	106	information	information	NOUN
ajfa-13261	105	107	to	to	ADP
ajfa-13261	105	108	the	the	DET
ajfa-13261	105	109	stakeholders	stakeholder	NOUN
ajfa-13261	105	110	than	than	ADP
ajfa-13261	105	111	the	the	DET
ajfa-13261	105	112	others	other	NOUN
ajfa-13261	105	113	.	.	PUNCT
ajfa-13261	106	1	as	as	SCONJ
ajfa-13261	106	2	supported	support	VERB
ajfa-13261	106	3	by	by	ADP
ajfa-13261	106	4	both	both	DET
ajfa-13261	106	5	theoretical	theoretical	ADJ
ajfa-13261	106	6	insights	insight	NOUN
ajfa-13261	106	7	and	and	CCONJ
ajfa-13261	106	8	the	the	DET
ajfa-13261	106	9	harmonious	harmonious	ADJ
ajfa-13261	106	10	signal	signal	NOUN
ajfa-13261	106	11	from	from	ADP
ajfa-13261	106	12	several	several	ADJ
ajfa-13261	106	13	empirical	empirical	ADJ
ajfa-13261	106	14	studies	study	NOUN
ajfa-13261	106	15	,	,	PUNCT
ajfa-13261	106	16	it	it	PRON
ajfa-13261	106	17	might	might	AUX
ajfa-13261	106	18	be	be	AUX
ajfa-13261	106	19	postulated	postulate	VERB
ajfa-13261	106	20	that	that	SCONJ
ajfa-13261	106	21	there	there	PRON
ajfa-13261	106	22	could	could	AUX
ajfa-13261	106	23	be	be	AUX
ajfa-13261	106	24	a	a	DET
ajfa-13261	106	25	positive	positive	ADJ
ajfa-13261	106	26	relationship	relationship	NOUN
ajfa-13261	106	27	between	between	ADP
ajfa-13261	106	28	board	board	NOUN
ajfa-13261	106	29	size	size	NOUN
ajfa-13261	106	30	and	and	CCONJ
ajfa-13261	106	31	disclosure	disclosure	NOUN
ajfa-13261	106	32	practices	practice	NOUN
ajfa-13261	106	33	in	in	ADP
ajfa-13261	106	34	the	the	DET
ajfa-13261	106	35	singapore	singapore	PROPN
ajfa-13261	106	36	context	context	NOUN
ajfa-13261	106	37	.	.	PUNCT
ajfa-13261	107	1	as	as	ADP
ajfa-13261	107	2	a	a	DET
ajfa-13261	107	3	result	result	NOUN
ajfa-13261	107	4	of	of	ADP
ajfa-13261	107	5	this	this	PRON
ajfa-13261	107	6	,	,	PUNCT
ajfa-13261	107	7	the	the	DET
ajfa-13261	107	8	following	follow	VERB
ajfa-13261	107	9	hypothesis	hypothesis	NOUN
ajfa-13261	107	10	is	be	AUX
ajfa-13261	107	11	proposed	propose	VERB
ajfa-13261	107	12	:	:	PUNCT
ajfa-13261	107	13	h1	h1	NOUN
ajfa-13261	107	14	:	:	PUNCT
ajfa-13261	107	15	board	board	NOUN
ajfa-13261	107	16	size	size	NOUN
ajfa-13261	107	17	is	be	AUX
ajfa-13261	107	18	positively	positively	ADV
ajfa-13261	107	19	related	relate	VERB
ajfa-13261	107	20	to	to	ADP
ajfa-13261	107	21	the	the	DET
ajfa-13261	107	22	extent	extent	NOUN
ajfa-13261	107	23	of	of	ADP
ajfa-13261	107	24	corporate	corporate	ADJ
ajfa-13261	107	25	disclosure	disclosure	NOUN
ajfa-13261	107	26	in	in	ADP
ajfa-13261	107	27	singapore	singapore	PROPN
ajfa-13261	107	28	4.2	4.2	NUM
ajfa-13261	107	29	.	.	PUNCT
ajfa-13261	108	1	board	board	NOUN
ajfa-13261	108	2	independence	independence	NOUN
ajfa-13261	108	3	indeed	indeed	ADV
ajfa-13261	108	4	,	,	PUNCT
ajfa-13261	108	5	members	member	NOUN
ajfa-13261	108	6	of	of	ADP
ajfa-13261	108	7	a	a	DET
ajfa-13261	108	8	board	board	NOUN
ajfa-13261	108	9	are	be	AUX
ajfa-13261	108	10	roughly	roughly	ADV
ajfa-13261	108	11	classified	classify	VERB
ajfa-13261	108	12	into	into	ADP
ajfa-13261	108	13	two	two	NUM
ajfa-13261	108	14	categories	category	NOUN
ajfa-13261	108	15	.	.	PUNCT
ajfa-13261	109	1	first	first	ADV
ajfa-13261	109	2	is	be	AUX
ajfa-13261	109	3	an	an	DET
ajfa-13261	109	4	executive	executive	ADJ
ajfa-13261	109	5	director	director	NOUN
ajfa-13261	109	6	who	who	PRON
ajfa-13261	109	7	is	be	AUX
ajfa-13261	109	8	a	a	DET
ajfa-13261	109	9	full	full	ADJ
ajfa-13261	109	10	-	-	PUNCT
ajfa-13261	109	11	time	time	NOUN
ajfa-13261	109	12	employee	employee	NOUN
ajfa-13261	109	13	of	of	ADP
ajfa-13261	109	14	a	a	DET
ajfa-13261	109	15	company	company	NOUN
ajfa-13261	109	16	and	and	CCONJ
ajfa-13261	109	17	generally	generally	ADV
ajfa-13261	109	18	responsible	responsible	ADJ
ajfa-13261	109	19	for	for	ADP
ajfa-13261	109	20	daily	daily	ADJ
ajfa-13261	109	21	operations	operation	NOUN
ajfa-13261	109	22	and	and	CCONJ
ajfa-13261	109	23	overall	overall	ADJ
ajfa-13261	109	24	performance	performance	NOUN
ajfa-13261	109	25	including	include	VERB
ajfa-13261	109	26	key	key	ADJ
ajfa-13261	109	27	achievements	achievement	NOUN
ajfa-13261	109	28	,	,	PUNCT
ajfa-13261	109	29	long	long	ADJ
ajfa-13261	109	30	-	-	PUNCT
ajfa-13261	109	31	term	term	NOUN
ajfa-13261	109	32	investment	investment	NOUN
ajfa-13261	109	33	,	,	PUNCT
ajfa-13261	109	34	and	and	CCONJ
ajfa-13261	109	35	stakeholder	stakeholder	NOUN
ajfa-13261	109	36	engagements	engagement	NOUN
ajfa-13261	109	37	.	.	PUNCT
ajfa-13261	110	1	second	second	ADJ
ajfa-13261	110	2	is	be	AUX
ajfa-13261	110	3	an	an	DET
ajfa-13261	110	4	independent	independent	ADJ
ajfa-13261	110	5	non	non	ADJ
ajfa-13261	110	6	-	-	ADJ
ajfa-13261	110	7	executive	executive	ADJ
ajfa-13261	110	8	director	director	NOUN
ajfa-13261	110	9	who	who	PRON
ajfa-13261	110	10	is	be	AUX
ajfa-13261	110	11	not	not	PART
ajfa-13261	110	12	under	under	ADP
ajfa-13261	110	13	the	the	DET
ajfa-13261	110	14	control	control	NOUN
ajfa-13261	110	15	of	of	ADP
ajfa-13261	110	16	the	the	DET
ajfa-13261	110	17	employer	employer	NOUN
ajfa-13261	110	18	and	and	CCONJ
ajfa-13261	110	19	not	not	PART
ajfa-13261	110	20	is	be	AUX
ajfa-13261	110	21	a	a	DET
ajfa-13261	110	22	part	part	NOUN
ajfa-13261	110	23	of	of	ADP
ajfa-13261	110	24	management	management	NOUN
ajfa-13261	110	25	team	team	NOUN
ajfa-13261	110	26	.	.	PUNCT
ajfa-13261	111	1	hence	hence	ADV
ajfa-13261	111	2	,	,	PUNCT
ajfa-13261	111	3	the	the	DET
ajfa-13261	111	4	person	person	NOUN
ajfa-13261	111	5	who	who	PRON
ajfa-13261	111	6	is	be	AUX
ajfa-13261	111	7	appointed	appoint	VERB
ajfa-13261	111	8	to	to	ADP
ajfa-13261	111	9	this	this	DET
ajfa-13261	111	10	position	position	NOUN
ajfa-13261	111	11	can	can	AUX
ajfa-13261	111	12	remain	remain	VERB
ajfa-13261	111	13	independence	independence	NOUN
ajfa-13261	111	14	and	and	CCONJ
ajfa-13261	111	15	probably	probably	ADV
ajfa-13261	111	16	provide	provide	VERB
ajfa-13261	111	17	some	some	DET
ajfa-13261	111	18	good	good	ADJ
ajfa-13261	111	19	advice	advice	NOUN
ajfa-13261	111	20	from	from	ADP
ajfa-13261	111	21	the	the	DET
ajfa-13261	111	22	outsider	outsider	NOUN
ajfa-13261	111	23	perspective	perspective	NOUN
ajfa-13261	111	24	to	to	PART
ajfa-13261	111	25	reduce	reduce	VERB
ajfa-13261	111	26	the	the	DET
ajfa-13261	111	27	risks	risk	NOUN
ajfa-13261	111	28	of	of	ADP
ajfa-13261	111	29	getting	get	VERB
ajfa-13261	111	30	in	in	ADP
ajfa-13261	111	31	wrong	wrong	ADJ
ajfa-13261	111	32	directions	direction	NOUN
ajfa-13261	111	33	of	of	ADP
ajfa-13261	111	34	the	the	DET
ajfa-13261	111	35	management	management	NOUN
ajfa-13261	111	36	’s	’s	PART
ajfa-13261	111	37	decision	decision	NOUN
ajfa-13261	111	38	.	.	PUNCT
ajfa-13261	112	1	with	with	ADP
ajfa-13261	112	2	the	the	DET
ajfa-13261	112	3	different	different	ADJ
ajfa-13261	112	4	types	type	NOUN
ajfa-13261	112	5	of	of	ADP
ajfa-13261	112	6	directors	director	NOUN
ajfa-13261	112	7	,	,	PUNCT
ajfa-13261	112	8	agency	agency	NOUN
ajfa-13261	112	9	theory	theory	NOUN
ajfa-13261	112	10	suggests	suggest	VERB
ajfa-13261	112	11	that	that	SCONJ
ajfa-13261	112	12	a	a	DET
ajfa-13261	112	13	board	board	NOUN
ajfa-13261	112	14	with	with	ADP
ajfa-13261	112	15	a	a	DET
ajfa-13261	112	16	high	high	ADJ
ajfa-13261	112	17	number	number	NOUN
ajfa-13261	112	18	of	of	ADP
ajfa-13261	112	19	independent	independent	ADJ
ajfa-13261	112	20	directors	director	NOUN
ajfa-13261	112	21	would	would	AUX
ajfa-13261	112	22	be	be	AUX
ajfa-13261	112	23	more	more	ADV
ajfa-13261	112	24	effective	effective	ADJ
ajfa-13261	112	25	in	in	ADP
ajfa-13261	112	26	making	make	VERB
ajfa-13261	112	27	a	a	DET
ajfa-13261	112	28	decision	decision	NOUN
ajfa-13261	112	29	.	.	PUNCT
ajfa-13261	113	1	hence	hence	ADV
ajfa-13261	113	2	,	,	PUNCT
ajfa-13261	113	3	non	non	ADJ
ajfa-13261	113	4	-	-	ADJ
ajfa-13261	113	5	executive	executive	ADJ
ajfa-13261	113	6	directors	director	NOUN
ajfa-13261	113	7	are	be	AUX
ajfa-13261	113	8	needed	need	VERB
ajfa-13261	113	9	on	on	ADP
ajfa-13261	113	10	the	the	DET
ajfa-13261	113	11	boards	board	NOUN
ajfa-13261	113	12	to	to	PART
ajfa-13261	113	13	monitor	monitor	VERB
ajfa-13261	113	14	and	and	CCONJ
ajfa-13261	113	15	control	control	VERB
ajfa-13261	113	16	the	the	DET
ajfa-13261	113	17	actions	action	NOUN
ajfa-13261	113	18	of	of	ADP
ajfa-13261	113	19	executive	executive	ADJ
ajfa-13261	113	20	directors	director	NOUN
ajfa-13261	113	21	.	.	PUNCT
ajfa-13261	114	1	through	through	ADP
ajfa-13261	114	2	this	this	DET
ajfa-13261	114	3	insight	insight	NOUN
ajfa-13261	114	4	,	,	PUNCT
ajfa-13261	114	5	it	it	PRON
ajfa-13261	114	6	could	could	AUX
ajfa-13261	114	7	be	be	AUX
ajfa-13261	114	8	supported	support	VERB
ajfa-13261	114	9	by	by	ADP
ajfa-13261	114	10	multiple	multiple	ADJ
ajfa-13261	114	11	studies	study	NOUN
ajfa-13261	114	12	which	which	PRON
ajfa-13261	114	13	argue	argue	VERB
ajfa-13261	114	14	that	that	SCONJ
ajfa-13261	114	15	there	there	PRON
ajfa-13261	114	16	is	be	VERB
ajfa-13261	114	17	a	a	DET
ajfa-13261	114	18	significant	significant	ADJ
ajfa-13261	114	19	connection	connection	NOUN
ajfa-13261	114	20	between	between	ADP
ajfa-13261	114	21	the	the	DET
ajfa-13261	114	22	proportion	proportion	NOUN
ajfa-13261	114	23	of	of	ADP
ajfa-13261	114	24	non	non	ADJ
ajfa-13261	114	25	-	-	ADJ
ajfa-13261	114	26	executive	executive	ADJ
ajfa-13261	114	27	directors	director	NOUN
ajfa-13261	114	28	and	and	CCONJ
ajfa-13261	114	29	information	information	NOUN
ajfa-13261	114	30	disclosure	disclosure	NOUN
ajfa-13261	114	31	practices	practice	NOUN
ajfa-13261	114	32	(	(	PUNCT
ajfa-13261	114	33	apadore	apadore	NOUN
ajfa-13261	114	34	and	and	CCONJ
ajfa-13261	114	35	zainol	zainol	NOUN
ajfa-13261	114	36	,	,	PUNCT
ajfa-13261	114	37	2014	2014	NUM
ajfa-13261	114	38	;	;	PUNCT
ajfa-13261	114	39	agyei	agyei	NOUN
ajfa-13261	114	40	-	-	PUNCT
ajfa-13261	114	41	mensah	mensah	PROPN
ajfa-13261	114	42	,	,	PUNCT
ajfa-13261	114	43	2016	2016	NUM
ajfa-13261	114	44	;	;	PUNCT
ajfa-13261	114	45	al	al	PROPN
ajfa-13261	114	46	-	-	PUNCT
ajfa-13261	114	47	janadi	janadi	PROPN
ajfa-13261	114	48	et	et	PROPN
ajfa-13261	114	49	al	al	PROPN
ajfa-13261	114	50	.	.	PROPN
ajfa-13261	114	51	,	,	PUNCT
ajfa-13261	114	52	2016	2016	NUM
ajfa-13261	114	53	;	;	PUNCT
ajfa-13261	114	54	mandzila	mandzila	NOUN
ajfa-13261	114	55	and	and	CCONJ
ajfa-13261	114	56	zéghal	zéghal	NOUN
ajfa-13261	114	57	,	,	PUNCT
ajfa-13261	114	58	2016	2016	NUM
ajfa-13261	114	59	;	;	PUNCT
ajfa-13261	114	60	ben	ben	PROPN
ajfa-13261	114	61	-	-	PUNCT
ajfa-13261	114	62	amar	amar	PROPN
ajfa-13261	114	63	and	and	CCONJ
ajfa-13261	114	64	zeghal	zeghal	NOUN
ajfa-13261	114	65	)	)	PUNCT
ajfa-13261	114	66	.	.	PUNCT
ajfa-13261	115	1	furthermore	furthermore	ADV
ajfa-13261	115	2	,	,	PUNCT
ajfa-13261	115	3	cheung	cheung	PROPN
ajfa-13261	115	4	et	et	PROPN
ajfa-13261	115	5	al	al	PROPN
ajfa-13261	115	6	.	.	PUNCT
ajfa-13261	115	7	(	(	PUNCT
ajfa-13261	115	8	2007	2007	NUM
ajfa-13261	115	9	)	)	PUNCT
ajfa-13261	115	10	;	;	PUNCT
ajfa-13261	115	11	huafang	huafang	PROPN
ajfa-13261	115	12	and	and	CCONJ
ajfa-13261	115	13	jianguo	jianguo	PROPN
ajfa-13261	115	14	(	(	PUNCT
ajfa-13261	115	15	2007	2007	NUM
ajfa-13261	115	16	)	)	PUNCT
ajfa-13261	115	17	;	;	PUNCT
ajfa-13261	115	18	lim	lim	PROPN
ajfa-13261	115	19	et	et	PROPN
ajfa-13261	115	20	al	al	PROPN
ajfa-13261	115	21	.	.	PUNCT
ajfa-13261	116	1	(	(	PUNCT
ajfa-13261	116	2	2007	2007	NUM
ajfa-13261	116	3	)	)	PUNCT
ajfa-13261	117	1	;	;	PUNCT
ajfa-13261	117	2	akhtaruddin	akhtaruddin	VERB
ajfa-13261	117	3	et	et	PROPN
ajfa-13261	117	4	al	al	PROPN
ajfa-13261	117	5	.	.	PUNCT
ajfa-13261	117	6	(	(	PUNCT
ajfa-13261	117	7	2009	2009	NUM
ajfa-13261	117	8	)	)	PUNCT
ajfa-13261	117	9	;	;	PUNCT
ajfa-13261	117	10	yuen	yuen	PROPN
ajfa-13261	117	11	et	et	PROPN
ajfa-13261	117	12	al	al	PROPN
ajfa-13261	117	13	.	.	PROPN
ajfa-13261	117	14	(	(	PUNCT
ajfa-13261	117	15	2009	2009	NUM
ajfa-13261	117	16	)	)	PUNCT
ajfa-13261	117	17	;	;	PUNCT
ajfa-13261	117	18	chau	chau	NOUN
ajfa-13261	117	19	and	and	CCONJ
ajfa-13261	117	20	gray	gray	ADJ
ajfa-13261	117	21	(	(	PUNCT
ajfa-13261	117	22	2010	2010	NUM
ajfa-13261	117	23	)	)	PUNCT
ajfa-13261	117	24	;	;	PUNCT
ajfa-13261	117	25	garcía	garcía	ADJ
ajfa-13261	117	26	-	-	PUNCT
ajfa-13261	117	27	meca	meca	NOUN
ajfa-13261	117	28	and	and	CCONJ
ajfa-13261	117	29	sánchez	sánchez	NOUN
ajfa-13261	117	30	-	-	PUNCT
ajfa-13261	117	31	ballesta	ballesta	PROPN
ajfa-13261	117	32	(	(	PUNCT
ajfa-13261	117	33	2010	2010	NUM
ajfa-13261	117	34	)	)	PUNCT
ajfa-13261	117	35	;	;	PUNCT
ajfa-13261	117	36	htay	htay	NOUN
ajfa-13261	117	37	et	et	PROPN
ajfa-13261	117	38	al	al	PROPN
ajfa-13261	117	39	.	.	PUNCT
ajfa-13261	118	1	(	(	PUNCT
ajfa-13261	118	2	2011	2011	NUM
ajfa-13261	118	3	)	)	PUNCT
ajfa-13261	118	4	;	;	PUNCT
ajfa-13261	118	5	vu	vu	X
ajfa-13261	118	6	(	(	PUNCT
ajfa-13261	118	7	2012	2012	NUM
ajfa-13261	118	8	)	)	PUNCT
ajfa-13261	118	9	;	;	PUNCT
ajfa-13261	118	10	barros	barros	PROPN
ajfa-13261	118	11	et	et	PROPN
ajfa-13261	118	12	al	al	PROPN
ajfa-13261	118	13	.	.	PROPN
ajfa-13261	119	1	(	(	PUNCT
ajfa-13261	119	2	2013	2013	NUM
ajfa-13261	119	3	)	)	PUNCT
ajfa-13261	119	4	;	;	PUNCT
ajfa-13261	119	5	uyar	uyar	NOUN
ajfa-13261	119	6	et	et	PROPN
ajfa-13261	119	7	al	al	PROPN
ajfa-13261	119	8	.	.	PROPN
ajfa-13261	120	1	(	(	PUNCT
ajfa-13261	120	2	2013	2013	NUM
ajfa-13261	120	3	)	)	PUNCT
ajfa-13261	121	1	;	;	PUNCT
ajfa-13261	121	2	hashima	hashima	PROPN
ajfa-13261	121	3	et	et	PROPN
ajfa-13261	121	4	al	al	PROPN
ajfa-13261	121	5	.	.	PUNCT
ajfa-13261	121	6	(	(	PUNCT
ajfa-13261	121	7	2015	2015	NUM
ajfa-13261	121	8	)	)	PUNCT
ajfa-13261	121	9	;	;	PUNCT
ajfa-13261	121	10	and	and	CCONJ
ajfa-13261	121	11	scholtz	scholtz	PROPN
ajfa-13261	121	12	and	and	CCONJ
ajfa-13261	121	13	smit	smit	PROPN
ajfa-13261	121	14	(	(	PUNCT
ajfa-13261	121	15	2015	2015	NUM
ajfa-13261	121	16	)	)	PUNCT
ajfa-13261	121	17	have	have	AUX
ajfa-13261	121	18	provided	provide	VERB
ajfa-13261	121	19	more	more	ADJ
ajfa-13261	121	20	concrete	concrete	ADJ
ajfa-13261	121	21	evidences	evidence	NOUN
ajfa-13261	121	22	to	to	PART
ajfa-13261	121	23	enlarge	enlarge	VERB
ajfa-13261	121	24	an	an	DET
ajfa-13261	121	25	understanding	understanding	NOUN
ajfa-13261	121	26	on	on	ADP
ajfa-13261	121	27	the	the	DET
ajfa-13261	121	28	topic	topic	NOUN
ajfa-13261	121	29	.	.	PUNCT
ajfa-13261	122	1	they	they	PRON
ajfa-13261	122	2	confirm	confirm	VERB
ajfa-13261	122	3	that	that	SCONJ
ajfa-13261	122	4	the	the	DET
ajfa-13261	122	5	responsibility	responsibility	NOUN
ajfa-13261	122	6	of	of	ADP
ajfa-13261	122	7	non	non	ADJ
ajfa-13261	122	8	-	-	ADJ
ajfa-13261	122	9	executive	executive	ADJ
ajfa-13261	122	10	directors	director	NOUN
ajfa-13261	122	11	is	be	AUX
ajfa-13261	122	12	positively	positively	ADV
ajfa-13261	122	13	associated	associate	VERB
ajfa-13261	122	14	to	to	ADP
ajfa-13261	122	15	the	the	DET
ajfa-13261	122	16	level	level	NOUN
ajfa-13261	122	17	of	of	ADP
ajfa-13261	122	18	corporate	corporate	ADJ
ajfa-13261	122	19	disclosure	disclosure	NOUN
ajfa-13261	122	20	,	,	PUNCT
ajfa-13261	122	21	indicating	indicate	VERB
ajfa-13261	122	22	that	that	SCONJ
ajfa-13261	122	23	an	an	DET
ajfa-13261	122	24	independent	independent	ADJ
ajfa-13261	122	25	board	board	NOUN
ajfa-13261	122	26	has	have	VERB
ajfa-13261	122	27	an	an	DET
ajfa-13261	122	28	ability	ability	NOUN
ajfa-13261	122	29	to	to	PART
ajfa-13261	122	30	influence	influence	VERB
ajfa-13261	122	31	managers	manager	NOUN
ajfa-13261	122	32	to	to	PART
ajfa-13261	122	33	voluntarily	voluntarily	ADV
ajfa-13261	122	34	deliver	deliver	VERB
ajfa-13261	122	35	some	some	DET
ajfa-13261	122	36	necessary	necessary	ADJ
ajfa-13261	122	37	information	information	NOUN
ajfa-13261	122	38	excess	excess	ADJ
ajfa-13261	122	39	from	from	ADP
ajfa-13261	122	40	the	the	DET
ajfa-13261	122	41	requirements	requirement	NOUN
ajfa-13261	122	42	.	.	PUNCT
ajfa-13261	123	1	to	to	PART
ajfa-13261	123	2	be	be	AUX
ajfa-13261	123	3	specific	specific	ADJ
ajfa-13261	123	4	,	,	PUNCT
ajfa-13261	123	5	cheng	cheng	PROPN
ajfa-13261	123	6	and	and	CCONJ
ajfa-13261	123	7	courtenay	courtenay	PROPN
ajfa-13261	123	8	(	(	PUNCT
ajfa-13261	123	9	2006	2006	NUM
ajfa-13261	123	10	)	)	PUNCT
ajfa-13261	124	1	declare	declare	VERB
ajfa-13261	124	2	that	that	SCONJ
ajfa-13261	124	3	under	under	ADP
ajfa-13261	124	4	a	a	DET
ajfa-13261	124	5	disclosure	disclosure	NOUN
ajfa-13261	124	6	-	-	PUNCT
ajfa-13261	124	7	based	base	VERB
ajfa-13261	124	8	regulatory	regulatory	ADJ
ajfa-13261	124	9	regime	regime	NOUN
ajfa-13261	124	10	;	;	PUNCT
ajfa-13261	124	11	firms	firm	NOUN
ajfa-13261	124	12	with	with	ADP
ajfa-13261	124	13	a	a	DET
ajfa-13261	124	14	high	high	ADJ
ajfa-13261	124	15	number	number	NOUN
ajfa-13261	124	16	of	of	ADP
ajfa-13261	124	17	independent	independent	ADJ
ajfa-13261	124	18	directors	director	NOUN
ajfa-13261	124	19	have	have	VERB
ajfa-13261	124	20	a	a	DET
ajfa-13261	124	21	significantly	significantly	ADV
ajfa-13261	124	22	higher	high	ADJ
ajfa-13261	124	23	level	level	NOUN
ajfa-13261	124	24	of	of	ADP
ajfa-13261	124	25	voluntary	voluntary	ADJ
ajfa-13261	124	26	disclosure	disclosure	NOUN
ajfa-13261	124	27	.	.	PUNCT
ajfa-13261	125	1	together	together	ADV
ajfa-13261	125	2	with	with	ADP
ajfa-13261	125	3	al	al	PROPN
ajfa-13261	125	4	-	-	PUNCT
ajfa-13261	125	5	janadi	janadi	PROPN
ajfa-13261	125	6	et	et	PROPN
ajfa-13261	125	7	al	al	PROPN
ajfa-13261	125	8	.	.	PROPN
ajfa-13261	126	1	(	(	PUNCT
ajfa-13261	126	2	2013	2013	NUM
ajfa-13261	126	3	)	)	PUNCT
ajfa-13261	126	4	who	who	PRON
ajfa-13261	126	5	reveals	reveal	VERB
ajfa-13261	126	6	that	that	SCONJ
ajfa-13261	126	7	when	when	SCONJ
ajfa-13261	126	8	directors	director	NOUN
ajfa-13261	126	9	are	be	AUX
ajfa-13261	126	10	more	more	ADV
ajfa-13261	126	11	dependent	dependent	ADJ
ajfa-13261	126	12	on	on	ADP
ajfa-13261	126	13	making	make	VERB
ajfa-13261	126	14	decisions	decision	NOUN
ajfa-13261	126	15	and	and	CCONJ
ajfa-13261	126	16	monitoring	monitor	VERB
ajfa-13261	126	17	management	management	NOUN
ajfa-13261	126	18	,	,	PUNCT
ajfa-13261	126	19	they	they	PRON
ajfa-13261	126	20	are	be	AUX
ajfa-13261	126	21	willing	willing	ADJ
ajfa-13261	126	22	to	to	ADP
ajfa-13261	126	23	the	the	DET
ajfa-13261	126	24	public	public	NOUN
ajfa-13261	126	25	the	the	DET
ajfa-13261	126	26	quality	quality	NOUN
ajfa-13261	126	27	reports	report	NOUN
ajfa-13261	126	28	with	with	ADP
ajfa-13261	126	29	accurate	accurate	ADJ
ajfa-13261	126	30	information	information	NOUN
ajfa-13261	126	31	.	.	PUNCT
ajfa-13261	127	1	as	as	SCONJ
ajfa-13261	127	2	aforementioned	aforementione	VERB
ajfa-13261	127	3	,	,	PUNCT
ajfa-13261	127	4	it	it	PRON
ajfa-13261	127	5	can	can	AUX
ajfa-13261	127	6	be	be	AUX
ajfa-13261	127	7	assumed	assume	VERB
ajfa-13261	127	8	that	that	SCONJ
ajfa-13261	127	9	board	board	NOUN
ajfa-13261	127	10	independence	independence	NOUN
ajfa-13261	127	11	is	be	AUX
ajfa-13261	127	12	positively	positively	ADV
ajfa-13261	127	13	related	relate	VERB
ajfa-13261	127	14	to	to	ADP
ajfa-13261	127	15	corporate	corporate	ADJ
ajfa-13261	127	16	disclosure	disclosure	NOUN
ajfa-13261	127	17	practices	practice	NOUN
ajfa-13261	127	18	in	in	ADP
ajfa-13261	127	19	singapore	singapore	PROPN
ajfa-13261	127	20	.	.	PUNCT
ajfa-13261	128	1	consequently	consequently	ADV
ajfa-13261	128	2	,	,	PUNCT
ajfa-13261	128	3	the	the	DET
ajfa-13261	128	4	following	follow	VERB
ajfa-13261	128	5	hypothesis	hypothesis	NOUN
ajfa-13261	128	6	is	be	AUX
ajfa-13261	128	7	proposed	propose	VERB
ajfa-13261	128	8	:	:	PUNCT
ajfa-13261	128	9	h2	h2	NOUN
ajfa-13261	128	10	:	:	PUNCT
ajfa-13261	128	11	the	the	DET
ajfa-13261	128	12	proportion	proportion	NOUN
ajfa-13261	128	13	of	of	ADP
ajfa-13261	128	14	independent	independent	ADJ
ajfa-13261	128	15	non	non	ADJ
ajfa-13261	128	16	-	-	ADJ
ajfa-13261	128	17	executive	executive	ADJ
ajfa-13261	128	18	directors	director	NOUN
ajfa-13261	128	19	on	on	ADP
ajfa-13261	128	20	board	board	NOUN
ajfa-13261	128	21	has	have	VERB
ajfa-13261	128	22	a	a	DET
ajfa-13261	128	23	positive	positive	ADJ
ajfa-13261	128	24	association	association	NOUN
ajfa-13261	128	25	with	with	ADP
ajfa-13261	128	26	the	the	DET
ajfa-13261	128	27	extent	extent	NOUN
ajfa-13261	128	28	of	of	ADP
ajfa-13261	128	29	corporate	corporate	ADJ
ajfa-13261	128	30	disclosure	disclosure	NOUN
ajfa-13261	128	31	in	in	ADP
ajfa-13261	128	32	singapore	singapore	PROPN
ajfa-13261	128	33	asian	asian	PROPN
ajfa-13261	128	34	journal	journal	PROPN
ajfa-13261	128	35	of	of	ADP
ajfa-13261	128	36	finance	finance	PROPN
ajfa-13261	128	37	&	&	CCONJ
ajfa-13261	128	38	accounting	accounting	PROPN
ajfa-13261	128	39	issn	issn	PROPN
ajfa-13261	128	40	1946	1946	NUM
ajfa-13261	128	41	-	-	PUNCT
ajfa-13261	128	42	052x	052x	NOUN
ajfa-13261	128	43	2018	2018	NUM
ajfa-13261	128	44	,	,	PUNCT
ajfa-13261	128	45	vol	vol	NOUN
ajfa-13261	128	46	.	.	PROPN
ajfa-13261	128	47	10	10	NUM
ajfa-13261	128	48	,	,	PUNCT
ajfa-13261	128	49	no	no	INTJ
ajfa-13261	128	50	.	.	NOUN
ajfa-13261	128	51	1	1	NUM
ajfa-13261	128	52	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-13261	128	53	415	415	NUM
ajfa-13261	128	54	4.3	4.3	NUM
ajfa-13261	128	55	.	.	PUNCT
ajfa-13261	129	1	board	board	NOUN
ajfa-13261	129	2	effectiveness	effectiveness	NOUN
ajfa-13261	129	3	in	in	ADP
ajfa-13261	129	4	practice	practice	NOUN
ajfa-13261	129	5	,	,	PUNCT
ajfa-13261	129	6	board	board	NOUN
ajfa-13261	129	7	effectiveness	effectiveness	NOUN
ajfa-13261	129	8	depends	depend	VERB
ajfa-13261	129	9	on	on	ADP
ajfa-13261	129	10	two	two	NUM
ajfa-13261	129	11	main	main	ADJ
ajfa-13261	129	12	elements	element	NOUN
ajfa-13261	129	13	:	:	PUNCT
ajfa-13261	129	14	an	an	DET
ajfa-13261	129	15	active	active	ADJ
ajfa-13261	129	16	board	board	NOUN
ajfa-13261	129	17	and	and	CCONJ
ajfa-13261	129	18	a	a	DET
ajfa-13261	129	19	dedication	dedication	NOUN
ajfa-13261	129	20	of	of	ADP
ajfa-13261	129	21	directors	director	NOUN
ajfa-13261	129	22	to	to	ADP
ajfa-13261	129	23	operational	operational	ADJ
ajfa-13261	129	24	activities	activity	NOUN
ajfa-13261	129	25	.	.	PUNCT
ajfa-13261	130	1	an	an	DET
ajfa-13261	130	2	active	active	ADJ
ajfa-13261	130	3	board	board	NOUN
ajfa-13261	130	4	often	often	ADV
ajfa-13261	130	5	refers	refer	VERB
ajfa-13261	130	6	to	to	ADP
ajfa-13261	130	7	the	the	DET
ajfa-13261	130	8	frequency	frequency	NOUN
ajfa-13261	130	9	of	of	ADP
ajfa-13261	130	10	board	board	NOUN
ajfa-13261	130	11	meeting	meeting	NOUN
ajfa-13261	130	12	which	which	PRON
ajfa-13261	130	13	is	be	AUX
ajfa-13261	130	14	a	a	DET
ajfa-13261	130	15	necessary	necessary	ADJ
ajfa-13261	130	16	platform	platform	NOUN
ajfa-13261	130	17	to	to	PART
ajfa-13261	130	18	carry	carry	VERB
ajfa-13261	130	19	out	out	ADP
ajfa-13261	130	20	management	management	NOUN
ajfa-13261	130	21	functions	function	NOUN
ajfa-13261	130	22	.	.	PUNCT
ajfa-13261	131	1	these	these	PRON
ajfa-13261	131	2	include	include	VERB
ajfa-13261	131	3	reviewing	review	VERB
ajfa-13261	131	4	the	the	DET
ajfa-13261	131	5	completed	complete	VERB
ajfa-13261	131	6	tasks	task	NOUN
ajfa-13261	131	7	and	and	CCONJ
ajfa-13261	131	8	updating	update	VERB
ajfa-13261	131	9	a	a	DET
ajfa-13261	131	10	progress	progress	NOUN
ajfa-13261	131	11	of	of	ADP
ajfa-13261	131	12	the	the	DET
ajfa-13261	131	13	project	project	NOUN
ajfa-13261	131	14	,	,	PUNCT
ajfa-13261	131	15	discussing	discuss	VERB
ajfa-13261	131	16	critical	critical	ADJ
ajfa-13261	131	17	issues	issue	NOUN
ajfa-13261	131	18	and	and	CCONJ
ajfa-13261	131	19	brainstorming	brainstorm	VERB
ajfa-13261	131	20	to	to	PART
ajfa-13261	131	21	find	find	VERB
ajfa-13261	131	22	the	the	DET
ajfa-13261	131	23	proper	proper	ADJ
ajfa-13261	131	24	solution	solution	NOUN
ajfa-13261	131	25	,	,	PUNCT
ajfa-13261	131	26	determining	determine	VERB
ajfa-13261	131	27	a	a	DET
ajfa-13261	131	28	strategic	strategic	ADJ
ajfa-13261	131	29	plan	plan	NOUN
ajfa-13261	131	30	and	and	CCONJ
ajfa-13261	131	31	future	future	ADJ
ajfa-13261	131	32	direction	direction	NOUN
ajfa-13261	131	33	of	of	ADP
ajfa-13261	131	34	the	the	DET
ajfa-13261	131	35	company	company	NOUN
ajfa-13261	131	36	,	,	PUNCT
ajfa-13261	131	37	informing	inform	VERB
ajfa-13261	131	38	the	the	DET
ajfa-13261	131	39	members	member	NOUN
ajfa-13261	131	40	about	about	ADP
ajfa-13261	131	41	the	the	DET
ajfa-13261	131	42	changes	change	NOUN
ajfa-13261	131	43	in	in	ADP
ajfa-13261	131	44	an	an	DET
ajfa-13261	131	45	organization	organization	NOUN
ajfa-13261	131	46	,	,	PUNCT
ajfa-13261	131	47	maintaining	maintain	VERB
ajfa-13261	131	48	the	the	DET
ajfa-13261	131	49	connectivity	connectivity	NOUN
ajfa-13261	131	50	between	between	ADP
ajfa-13261	131	51	the	the	DET
ajfa-13261	131	52	leaders	leader	NOUN
ajfa-13261	131	53	and	and	CCONJ
ajfa-13261	131	54	so	so	ADV
ajfa-13261	131	55	on	on	ADV
ajfa-13261	131	56	.	.	PUNCT
ajfa-13261	132	1	on	on	ADP
ajfa-13261	132	2	the	the	DET
ajfa-13261	132	3	other	other	ADJ
ajfa-13261	132	4	hands	hand	NOUN
ajfa-13261	132	5	,	,	PUNCT
ajfa-13261	132	6	a	a	DET
ajfa-13261	132	7	dedication	dedication	NOUN
ajfa-13261	132	8	of	of	ADP
ajfa-13261	132	9	directors	director	NOUN
ajfa-13261	132	10	to	to	ADP
ajfa-13261	132	11	operational	operational	ADJ
ajfa-13261	132	12	activities	activity	NOUN
ajfa-13261	132	13	is	be	AUX
ajfa-13261	132	14	ordinarily	ordinarily	ADV
ajfa-13261	132	15	described	describe	VERB
ajfa-13261	132	16	by	by	ADP
ajfa-13261	132	17	the	the	DET
ajfa-13261	132	18	number	number	NOUN
ajfa-13261	132	19	of	of	ADP
ajfa-13261	132	20	directors	director	NOUN
ajfa-13261	132	21	’	'	PUNCT
ajfa-13261	132	22	attendance	attendance	NOUN
ajfa-13261	132	23	at	at	ADP
ajfa-13261	132	24	the	the	DET
ajfa-13261	132	25	board	board	NOUN
ajfa-13261	132	26	meetings	meeting	NOUN
ajfa-13261	132	27	.	.	PUNCT
ajfa-13261	133	1	from	from	ADP
ajfa-13261	133	2	these	these	DET
ajfa-13261	133	3	particular	particular	ADJ
ajfa-13261	133	4	parameters	parameter	NOUN
ajfa-13261	133	5	,	,	PUNCT
ajfa-13261	133	6	agency	agency	NOUN
ajfa-13261	133	7	theory	theory	NOUN
ajfa-13261	133	8	convinces	convince	NOUN
ajfa-13261	133	9	that	that	SCONJ
ajfa-13261	133	10	management	management	NOUN
ajfa-13261	133	11	ability	ability	NOUN
ajfa-13261	133	12	is	be	AUX
ajfa-13261	133	13	strongly	strongly	ADV
ajfa-13261	133	14	related	relate	VERB
ajfa-13261	133	15	to	to	ADP
ajfa-13261	133	16	board	board	NOUN
ajfa-13261	133	17	effectiveness	effectiveness	NOUN
ajfa-13261	133	18	.	.	PUNCT
ajfa-13261	134	1	this	this	PRON
ajfa-13261	134	2	means	mean	VERB
ajfa-13261	134	3	firms	firm	NOUN
ajfa-13261	134	4	with	with	ADP
ajfa-13261	134	5	more	more	ADJ
ajfa-13261	134	6	frequency	frequency	NOUN
ajfa-13261	134	7	board	board	NOUN
ajfa-13261	134	8	meeting	meeting	NOUN
ajfa-13261	134	9	usually	usually	ADV
ajfa-13261	134	10	have	have	VERB
ajfa-13261	134	11	stronger	strong	ADJ
ajfa-13261	134	12	internal	internal	ADJ
ajfa-13261	134	13	control	control	NOUN
ajfa-13261	134	14	systems	system	NOUN
ajfa-13261	134	15	for	for	ADP
ajfa-13261	134	16	safeguarding	safeguard	VERB
ajfa-13261	134	17	the	the	DET
ajfa-13261	134	18	interests	interest	NOUN
ajfa-13261	134	19	of	of	ADP
ajfa-13261	134	20	shareholders	shareholder	NOUN
ajfa-13261	134	21	.	.	PUNCT
ajfa-13261	135	1	so	so	ADV
ajfa-13261	135	2	,	,	PUNCT
ajfa-13261	135	3	the	the	DET
ajfa-13261	135	4	decisions	decision	NOUN
ajfa-13261	135	5	made	make	VERB
ajfa-13261	135	6	are	be	AUX
ajfa-13261	135	7	more	more	ADJ
ajfa-13261	135	8	in	in	ADP
ajfa-13261	135	9	line	line	NOUN
ajfa-13261	135	10	with	with	ADP
ajfa-13261	135	11	the	the	DET
ajfa-13261	135	12	desired	desire	VERB
ajfa-13261	135	13	directions	direction	NOUN
ajfa-13261	135	14	and	and	CCONJ
ajfa-13261	135	15	opportunity	opportunity	NOUN
ajfa-13261	135	16	for	for	ADP
ajfa-13261	135	17	future	future	ADJ
ajfa-13261	135	18	growth	growth	NOUN
ajfa-13261	135	19	.	.	PUNCT
ajfa-13261	136	1	similarly	similarly	ADV
ajfa-13261	136	2	,	,	PUNCT
ajfa-13261	136	3	firms	firm	NOUN
ajfa-13261	136	4	that	that	PRON
ajfa-13261	136	5	authorized	authorize	VERB
ajfa-13261	136	6	persons	person	NOUN
ajfa-13261	136	7	regularly	regularly	ADV
ajfa-13261	136	8	participate	participate	VERB
ajfa-13261	136	9	in	in	ADP
ajfa-13261	136	10	the	the	DET
ajfa-13261	136	11	meetings	meeting	NOUN
ajfa-13261	136	12	typically	typically	ADV
ajfa-13261	136	13	have	have	AUX
ajfa-13261	136	14	more	more	ADJ
ajfa-13261	136	15	opportunities	opportunity	NOUN
ajfa-13261	136	16	to	to	PART
ajfa-13261	136	17	achieve	achieve	VERB
ajfa-13261	136	18	business	business	NOUN
ajfa-13261	136	19	goals	goal	NOUN
ajfa-13261	136	20	and	and	CCONJ
ajfa-13261	136	21	receive	receive	VERB
ajfa-13261	136	22	additional	additional	ADJ
ajfa-13261	136	23	benefits	benefit	NOUN
ajfa-13261	136	24	.	.	PUNCT
ajfa-13261	137	1	that	that	PRON
ajfa-13261	137	2	is	be	AUX
ajfa-13261	137	3	because	because	SCONJ
ajfa-13261	137	4	the	the	DET
ajfa-13261	137	5	main	main	ADJ
ajfa-13261	137	6	tasks	task	NOUN
ajfa-13261	137	7	of	of	ADP
ajfa-13261	137	8	each	each	DET
ajfa-13261	137	9	director	director	NOUN
ajfa-13261	137	10	will	will	AUX
ajfa-13261	137	11	be	be	AUX
ajfa-13261	137	12	continuously	continuously	ADV
ajfa-13261	137	13	followed	follow	VERB
ajfa-13261	137	14	up	up	ADP
ajfa-13261	137	15	and	and	CCONJ
ajfa-13261	137	16	rigorously	rigorously	ADV
ajfa-13261	137	17	assessed	assess	VERB
ajfa-13261	137	18	to	to	PART
ajfa-13261	137	19	minimize	minimize	VERB
ajfa-13261	137	20	unpredicted	unpredicted	ADJ
ajfa-13261	137	21	risks	risk	NOUN
ajfa-13261	137	22	and	and	CCONJ
ajfa-13261	137	23	maintain	maintain	VERB
ajfa-13261	137	24	the	the	DET
ajfa-13261	137	25	quality	quality	NOUN
ajfa-13261	137	26	of	of	ADP
ajfa-13261	137	27	expected	expect	VERB
ajfa-13261	137	28	results	result	NOUN
ajfa-13261	137	29	.	.	PUNCT
ajfa-13261	138	1	furthermore	furthermore	ADV
ajfa-13261	138	2	,	,	PUNCT
ajfa-13261	138	3	by	by	ADP
ajfa-13261	138	4	working	work	VERB
ajfa-13261	138	5	together	together	ADV
ajfa-13261	138	6	as	as	ADP
ajfa-13261	138	7	a	a	DET
ajfa-13261	138	8	supportive	supportive	ADJ
ajfa-13261	138	9	team	team	NOUN
ajfa-13261	138	10	,	,	PUNCT
ajfa-13261	138	11	the	the	DET
ajfa-13261	138	12	members	member	NOUN
ajfa-13261	138	13	of	of	ADP
ajfa-13261	138	14	the	the	DET
ajfa-13261	138	15	board	board	NOUN
ajfa-13261	138	16	can	can	AUX
ajfa-13261	138	17	share	share	VERB
ajfa-13261	138	18	their	their	PRON
ajfa-13261	138	19	expertise	expertise	NOUN
ajfa-13261	138	20	and	and	CCONJ
ajfa-13261	138	21	obtain	obtain	VERB
ajfa-13261	138	22	professional	professional	ADJ
ajfa-13261	138	23	coaching	coaching	NOUN
ajfa-13261	138	24	to	to	PART
ajfa-13261	138	25	handle	handle	VERB
ajfa-13261	138	26	a	a	DET
ajfa-13261	138	27	challenging	challenging	ADJ
ajfa-13261	138	28	situation	situation	NOUN
ajfa-13261	138	29	,	,	PUNCT
ajfa-13261	138	30	contributing	contribute	VERB
ajfa-13261	138	31	to	to	ADP
ajfa-13261	138	32	the	the	DET
ajfa-13261	138	33	successful	successful	ADJ
ajfa-13261	138	34	outcomes	outcome	NOUN
ajfa-13261	138	35	.	.	PUNCT
ajfa-13261	139	1	to	to	PART
ajfa-13261	139	2	interpret	interpret	VERB
ajfa-13261	139	3	such	such	ADJ
ajfa-13261	139	4	correlations	correlation	NOUN
ajfa-13261	139	5	,	,	PUNCT
ajfa-13261	139	6	barros	barros	PROPN
ajfa-13261	139	7	et	et	PROPN
ajfa-13261	139	8	al	al	PROPN
ajfa-13261	139	9	.	.	PROPN
ajfa-13261	140	1	(	(	PUNCT
ajfa-13261	140	2	2013	2013	NUM
ajfa-13261	140	3	)	)	PUNCT
ajfa-13261	140	4	,	,	PUNCT
ajfa-13261	140	5	who	who	PRON
ajfa-13261	140	6	conducted	conduct	VERB
ajfa-13261	140	7	a	a	DET
ajfa-13261	140	8	research	research	NOUN
ajfa-13261	140	9	in	in	ADP
ajfa-13261	140	10	france	france	PROPN
ajfa-13261	140	11	during	during	ADP
ajfa-13261	140	12	the	the	DET
ajfa-13261	140	13	period	period	NOUN
ajfa-13261	140	14	2006	2006	NUM
ajfa-13261	140	15	-	-	SYM
ajfa-13261	140	16	2009	2009	NUM
ajfa-13261	140	17	,	,	PUNCT
ajfa-13261	140	18	found	find	VERB
ajfa-13261	140	19	that	that	SCONJ
ajfa-13261	140	20	the	the	DET
ajfa-13261	140	21	level	level	NOUN
ajfa-13261	140	22	of	of	ADP
ajfa-13261	140	23	voluntary	voluntary	ADJ
ajfa-13261	140	24	disclosure	disclosure	NOUN
ajfa-13261	140	25	of	of	ADP
ajfa-13261	140	26	non	non	ADJ
ajfa-13261	140	27	-	-	ADJ
ajfa-13261	140	28	financial	financial	ADJ
ajfa-13261	140	29	listed	list	VERB
ajfa-13261	140	30	companies	company	NOUN
ajfa-13261	140	31	has	have	AUX
ajfa-13261	140	32	been	be	AUX
ajfa-13261	140	33	increased	increase	VERB
ajfa-13261	140	34	due	due	ADP
ajfa-13261	140	35	to	to	ADP
ajfa-13261	140	36	board	board	NOUN
ajfa-13261	140	37	meeting	meeting	NOUN
ajfa-13261	140	38	frequency	frequency	NOUN
ajfa-13261	140	39	.	.	PUNCT
ajfa-13261	141	1	together	together	ADV
ajfa-13261	141	2	with	with	ADP
ajfa-13261	141	3	a	a	DET
ajfa-13261	141	4	study	study	NOUN
ajfa-13261	141	5	of	of	ADP
ajfa-13261	141	6	yang	yang	PROPN
ajfa-13261	141	7	et	et	PROPN
ajfa-13261	141	8	al	al	PROPN
ajfa-13261	141	9	.	.	PROPN
ajfa-13261	141	10	which	which	PRON
ajfa-13261	141	11	reveals	reveal	VERB
ajfa-13261	141	12	that	that	SCONJ
ajfa-13261	141	13	board	board	NOUN
ajfa-13261	141	14	performance	performance	NOUN
ajfa-13261	141	15	is	be	AUX
ajfa-13261	141	16	positively	positively	ADV
ajfa-13261	141	17	significant	significant	ADJ
ajfa-13261	141	18	with	with	ADP
ajfa-13261	141	19	the	the	DET
ajfa-13261	141	20	extent	extent	NOUN
ajfa-13261	141	21	of	of	ADP
ajfa-13261	141	22	information	information	NOUN
ajfa-13261	141	23	dissemination	dissemination	NOUN
ajfa-13261	141	24	,	,	PUNCT
ajfa-13261	141	25	proposing	propose	VERB
ajfa-13261	141	26	that	that	SCONJ
ajfa-13261	141	27	firms	firm	NOUN
ajfa-13261	141	28	with	with	ADP
ajfa-13261	141	29	a	a	DET
ajfa-13261	141	30	high	high	ADJ
ajfa-13261	141	31	frequency	frequency	NOUN
ajfa-13261	141	32	of	of	ADP
ajfa-13261	141	33	board	board	NOUN
ajfa-13261	141	34	meetings	meeting	NOUN
ajfa-13261	141	35	tend	tend	VERB
ajfa-13261	141	36	to	to	PART
ajfa-13261	141	37	disclose	disclose	VERB
ajfa-13261	141	38	more	more	ADJ
ajfa-13261	141	39	information	information	NOUN
ajfa-13261	141	40	related	relate	VERB
ajfa-13261	141	41	to	to	ADP
ajfa-13261	141	42	financial	financial	ADJ
ajfa-13261	141	43	status	status	NOUN
ajfa-13261	141	44	and	and	CCONJ
ajfa-13261	141	45	earnings	earning	NOUN
ajfa-13261	141	46	management	management	NOUN
ajfa-13261	141	47	.	.	PUNCT
ajfa-13261	142	1	as	as	SCONJ
ajfa-13261	142	2	remarked	remark	VERB
ajfa-13261	142	3	,	,	PUNCT
ajfa-13261	142	4	it	it	PRON
ajfa-13261	142	5	is	be	AUX
ajfa-13261	142	6	assumed	assume	VERB
ajfa-13261	142	7	that	that	SCONJ
ajfa-13261	142	8	the	the	DET
ajfa-13261	142	9	extent	extent	NOUN
ajfa-13261	142	10	of	of	ADP
ajfa-13261	142	11	corporate	corporate	ADJ
ajfa-13261	142	12	disclosure	disclosure	NOUN
ajfa-13261	142	13	in	in	ADP
ajfa-13261	142	14	singapore	singapore	PROPN
ajfa-13261	142	15	will	will	AUX
ajfa-13261	142	16	be	be	AUX
ajfa-13261	142	17	increased	increase	VERB
ajfa-13261	142	18	when	when	SCONJ
ajfa-13261	142	19	a	a	DET
ajfa-13261	142	20	number	number	NOUN
ajfa-13261	142	21	of	of	ADP
ajfa-13261	142	22	board	board	NOUN
ajfa-13261	142	23	meetings	meeting	NOUN
ajfa-13261	142	24	held	hold	VERB
ajfa-13261	142	25	in	in	ADP
ajfa-13261	142	26	the	the	DET
ajfa-13261	142	27	year	year	NOUN
ajfa-13261	142	28	and	and	CCONJ
ajfa-13261	142	29	a	a	DET
ajfa-13261	142	30	number	number	NOUN
ajfa-13261	142	31	of	of	ADP
ajfa-13261	142	32	director	director	NOUN
ajfa-13261	142	33	participation	participation	NOUN
ajfa-13261	142	34	rate	rate	NOUN
ajfa-13261	142	35	is	be	AUX
ajfa-13261	142	36	high	high	ADJ
ajfa-13261	142	37	.	.	PUNCT
ajfa-13261	143	1	along	along	ADP
ajfa-13261	143	2	with	with	ADP
ajfa-13261	143	3	this	this	DET
ajfa-13261	143	4	assumption	assumption	NOUN
ajfa-13261	143	5	,	,	PUNCT
ajfa-13261	143	6	the	the	DET
ajfa-13261	143	7	two	two	NUM
ajfa-13261	143	8	hypotheses	hypothesis	NOUN
ajfa-13261	143	9	are	be	AUX
ajfa-13261	143	10	generated	generate	VERB
ajfa-13261	143	11	as	as	ADP
ajfa-13261	143	12	follow	follow	VERB
ajfa-13261	143	13	:	:	PUNCT
ajfa-13261	143	14	h3a	h3a	NOUN
ajfa-13261	143	15	:	:	PUNCT
ajfa-13261	143	16	the	the	DET
ajfa-13261	143	17	number	number	NOUN
ajfa-13261	143	18	of	of	ADP
ajfa-13261	143	19	board	board	NOUN
ajfa-13261	143	20	meetings	meeting	NOUN
ajfa-13261	143	21	held	hold	VERB
ajfa-13261	143	22	during	during	ADP
ajfa-13261	143	23	the	the	DET
ajfa-13261	143	24	year	year	NOUN
ajfa-13261	143	25	is	be	AUX
ajfa-13261	143	26	positively	positively	ADV
ajfa-13261	143	27	correlated	correlate	VERB
ajfa-13261	143	28	with	with	ADP
ajfa-13261	143	29	the	the	DET
ajfa-13261	143	30	extent	extent	NOUN
ajfa-13261	143	31	of	of	ADP
ajfa-13261	143	32	corporate	corporate	ADJ
ajfa-13261	143	33	disclosure	disclosure	NOUN
ajfa-13261	143	34	in	in	ADP
ajfa-13261	143	35	singapore	singapore	PROPN
ajfa-13261	143	36	h3b	h3b	PROPN
ajfa-13261	143	37	:	:	PUNCT
ajfa-13261	143	38	there	there	PRON
ajfa-13261	143	39	is	be	VERB
ajfa-13261	143	40	a	a	DET
ajfa-13261	143	41	positive	positive	ADJ
ajfa-13261	143	42	association	association	NOUN
ajfa-13261	143	43	between	between	ADP
ajfa-13261	143	44	director	director	NOUN
ajfa-13261	143	45	participation	participation	NOUN
ajfa-13261	143	46	rate	rate	NOUN
ajfa-13261	143	47	and	and	CCONJ
ajfa-13261	143	48	the	the	DET
ajfa-13261	143	49	extent	extent	NOUN
ajfa-13261	143	50	of	of	ADP
ajfa-13261	143	51	corporate	corporate	ADJ
ajfa-13261	143	52	disclosure	disclosure	NOUN
ajfa-13261	143	53	in	in	ADP
ajfa-13261	143	54	singapore	singapore	PROPN
ajfa-13261	143	55	4.4	4.4	NUM
ajfa-13261	143	56	.	.	PUNCT
ajfa-13261	144	1	gender	gender	NOUN
ajfa-13261	144	2	diversity	diversity	NOUN
ajfa-13261	144	3	based	base	VERB
ajfa-13261	144	4	on	on	ADP
ajfa-13261	144	5	a	a	DET
ajfa-13261	144	6	concept	concept	NOUN
ajfa-13261	144	7	of	of	ADP
ajfa-13261	144	8	agency	agency	NOUN
ajfa-13261	144	9	theory	theory	NOUN
ajfa-13261	144	10	,	,	PUNCT
ajfa-13261	144	11	it	it	PRON
ajfa-13261	144	12	is	be	AUX
ajfa-13261	144	13	asserted	assert	VERB
ajfa-13261	144	14	that	that	SCONJ
ajfa-13261	144	15	a	a	DET
ajfa-13261	144	16	more	more	ADV
ajfa-13261	144	17	diverse	diverse	ADJ
ajfa-13261	144	18	board	board	NOUN
ajfa-13261	144	19	can	can	AUX
ajfa-13261	144	20	lead	lead	VERB
ajfa-13261	144	21	to	to	ADP
ajfa-13261	144	22	better	well	ADJ
ajfa-13261	144	23	decision	decision	NOUN
ajfa-13261	144	24	making	making	NOUN
ajfa-13261	144	25	,	,	PUNCT
ajfa-13261	144	26	contributing	contribute	VERB
ajfa-13261	144	27	to	to	ADP
ajfa-13261	144	28	higher	high	ADJ
ajfa-13261	144	29	earnings	earning	NOUN
ajfa-13261	144	30	.	.	PUNCT
ajfa-13261	145	1	however	however	ADV
ajfa-13261	145	2	,	,	PUNCT
ajfa-13261	145	3	since	since	SCONJ
ajfa-13261	145	4	personalities	personality	NOUN
ajfa-13261	145	5	including	include	VERB
ajfa-13261	145	6	traits	trait	NOUN
ajfa-13261	145	7	between	between	ADP
ajfa-13261	145	8	men	man	NOUN
ajfa-13261	145	9	and	and	CCONJ
ajfa-13261	145	10	women	woman	NOUN
ajfa-13261	145	11	are	be	AUX
ajfa-13261	145	12	typically	typically	ADV
ajfa-13261	145	13	distinct	distinct	ADJ
ajfa-13261	145	14	from	from	ADP
ajfa-13261	145	15	each	each	DET
ajfa-13261	145	16	other	other	ADJ
ajfa-13261	145	17	,	,	PUNCT
ajfa-13261	145	18	some	some	PRON
ajfa-13261	145	19	of	of	ADP
ajfa-13261	145	20	which	which	PRON
ajfa-13261	145	21	could	could	AUX
ajfa-13261	145	22	reflect	reflect	VERB
ajfa-13261	145	23	in	in	ADP
ajfa-13261	145	24	management	management	NOUN
ajfa-13261	145	25	behaviors	behavior	NOUN
ajfa-13261	145	26	such	such	ADJ
ajfa-13261	145	27	as	as	ADP
ajfa-13261	145	28	leadership	leadership	NOUN
ajfa-13261	145	29	styles	style	NOUN
ajfa-13261	145	30	,	,	PUNCT
ajfa-13261	145	31	decision	decision	NOUN
ajfa-13261	145	32	-	-	PUNCT
ajfa-13261	145	33	making	make	VERB
ajfa-13261	145	34	processes	process	NOUN
ajfa-13261	145	35	,	,	PUNCT
ajfa-13261	145	36	techniques	technique	NOUN
ajfa-13261	145	37	to	to	PART
ajfa-13261	145	38	communicate	communicate	VERB
ajfa-13261	145	39	with	with	ADP
ajfa-13261	145	40	co	co	NOUN
ajfa-13261	145	41	-	-	NOUN
ajfa-13261	145	42	workers	worker	NOUN
ajfa-13261	145	43	,	,	PUNCT
ajfa-13261	145	44	working	work	VERB
ajfa-13261	145	45	relationships	relationship	NOUN
ajfa-13261	145	46	with	with	ADP
ajfa-13261	145	47	employees	employee	NOUN
ajfa-13261	145	48	and	and	CCONJ
ajfa-13261	145	49	so	so	ADV
ajfa-13261	145	50	on	on	ADV
ajfa-13261	145	51	.	.	PUNCT
ajfa-13261	146	1	asian	asian	ADJ
ajfa-13261	146	2	journal	journal	PROPN
ajfa-13261	146	3	of	of	ADP
ajfa-13261	146	4	finance	finance	PROPN
ajfa-13261	146	5	&	&	CCONJ
ajfa-13261	146	6	accounting	accounting	PROPN
ajfa-13261	146	7	issn	issn	PROPN
ajfa-13261	146	8	1946	1946	NUM
ajfa-13261	146	9	-	-	PUNCT
ajfa-13261	146	10	052x	052x	NOUN
ajfa-13261	146	11	2018	2018	NUM
ajfa-13261	146	12	,	,	PUNCT
ajfa-13261	146	13	vol	vol	NOUN
ajfa-13261	146	14	.	.	PROPN
ajfa-13261	147	1	10	10	NUM
ajfa-13261	147	2	,	,	PUNCT
ajfa-13261	147	3	no	no	INTJ
ajfa-13261	147	4	.	.	NOUN
ajfa-13261	147	5	1	1	NUM
ajfa-13261	147	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	147	7	416	416	NUM
ajfa-13261	147	8	in	in	ADP
ajfa-13261	147	9	this	this	DET
ajfa-13261	147	10	sense	sense	NOUN
ajfa-13261	147	11	,	,	PUNCT
ajfa-13261	147	12	it	it	PRON
ajfa-13261	147	13	potentially	potentially	ADV
ajfa-13261	147	14	highlights	highlight	VERB
ajfa-13261	147	15	the	the	DET
ajfa-13261	147	16	fact	fact	NOUN
ajfa-13261	147	17	that	that	SCONJ
ajfa-13261	147	18	quality	quality	NOUN
ajfa-13261	147	19	of	of	ADP
ajfa-13261	147	20	the	the	DET
ajfa-13261	147	21	board	board	NOUN
ajfa-13261	147	22	has	have	AUX
ajfa-13261	147	23	been	be	AUX
ajfa-13261	147	24	shaped	shape	VERB
ajfa-13261	147	25	by	by	ADP
ajfa-13261	147	26	the	the	DET
ajfa-13261	147	27	variety	variety	NOUN
ajfa-13261	147	28	of	of	ADP
ajfa-13261	147	29	characteristics	characteristic	NOUN
ajfa-13261	147	30	.	.	PUNCT
ajfa-13261	148	1	as	as	SCONJ
ajfa-13261	148	2	observed	observe	VERB
ajfa-13261	148	3	by	by	ADP
ajfa-13261	148	4	yang	yang	PROPN
ajfa-13261	148	5	et	et	PROPN
ajfa-13261	148	6	al	al	PROPN
ajfa-13261	148	7	.	.	PROPN
ajfa-13261	148	8	,	,	PUNCT
ajfa-13261	148	9	they	they	PRON
ajfa-13261	148	10	insist	insist	VERB
ajfa-13261	148	11	that	that	SCONJ
ajfa-13261	148	12	the	the	DET
ajfa-13261	148	13	extent	extent	NOUN
ajfa-13261	148	14	of	of	ADP
ajfa-13261	148	15	earning	earn	VERB
ajfa-13261	148	16	disclosure	disclosure	NOUN
ajfa-13261	148	17	of	of	ADP
ajfa-13261	148	18	public	public	ADJ
ajfa-13261	148	19	listed	list	VERB
ajfa-13261	148	20	companies	company	NOUN
ajfa-13261	148	21	in	in	ADP
ajfa-13261	148	22	the	the	DET
ajfa-13261	148	23	united	united	ADJ
ajfa-13261	148	24	kingdom	kingdom	PROPN
ajfa-13261	148	25	(	(	PUNCT
ajfa-13261	148	26	uk	uk	PROPN
ajfa-13261	148	27	)	)	PUNCT
ajfa-13261	148	28	is	be	AUX
ajfa-13261	148	29	positively	positively	ADV
ajfa-13261	148	30	significantly	significantly	ADV
ajfa-13261	148	31	associated	associate	VERB
ajfa-13261	148	32	with	with	ADP
ajfa-13261	148	33	gender	gender	NOUN
ajfa-13261	148	34	diversity	diversity	NOUN
ajfa-13261	148	35	on	on	ADP
ajfa-13261	148	36	the	the	DET
ajfa-13261	148	37	board	board	NOUN
ajfa-13261	148	38	of	of	ADP
ajfa-13261	148	39	directors	director	NOUN
ajfa-13261	148	40	,	,	PUNCT
ajfa-13261	148	41	indicating	indicate	VERB
ajfa-13261	148	42	that	that	SCONJ
ajfa-13261	148	43	female	female	ADJ
ajfa-13261	148	44	representation	representation	NOUN
ajfa-13261	148	45	can	can	AUX
ajfa-13261	148	46	potentially	potentially	ADV
ajfa-13261	148	47	enhance	enhance	VERB
ajfa-13261	148	48	the	the	DET
ajfa-13261	148	49	quality	quality	NOUN
ajfa-13261	148	50	of	of	ADP
ajfa-13261	148	51	corporate	corporate	ADJ
ajfa-13261	148	52	disclosure	disclosure	NOUN
ajfa-13261	148	53	.	.	PUNCT
ajfa-13261	149	1	according	accord	VERB
ajfa-13261	149	2	to	to	ADP
ajfa-13261	149	3	the	the	DET
ajfa-13261	149	4	aforementioned	aforementione	VERB
ajfa-13261	149	5	,	,	PUNCT
ajfa-13261	149	6	both	both	PRON
ajfa-13261	149	7	theoretical	theoretical	ADJ
ajfa-13261	149	8	background	background	NOUN
ajfa-13261	149	9	and	and	CCONJ
ajfa-13261	149	10	disclosure	disclosure	NOUN
ajfa-13261	149	11	literature	literature	NOUN
ajfa-13261	149	12	support	support	VERB
ajfa-13261	149	13	the	the	DET
ajfa-13261	149	14	fact	fact	NOUN
ajfa-13261	149	15	that	that	SCONJ
ajfa-13261	149	16	a	a	DET
ajfa-13261	149	17	number	number	NOUN
ajfa-13261	149	18	of	of	ADP
ajfa-13261	149	19	women	woman	NOUN
ajfa-13261	149	20	directors	director	NOUN
ajfa-13261	149	21	on	on	ADP
ajfa-13261	149	22	the	the	DET
ajfa-13261	149	23	board	board	NOUN
ajfa-13261	149	24	is	be	AUX
ajfa-13261	149	25	one	one	NUM
ajfa-13261	149	26	of	of	ADP
ajfa-13261	149	27	the	the	DET
ajfa-13261	149	28	key	key	ADJ
ajfa-13261	149	29	factors	factor	NOUN
ajfa-13261	149	30	to	to	PART
ajfa-13261	149	31	induce	induce	VERB
ajfa-13261	149	32	the	the	DET
ajfa-13261	149	33	level	level	NOUN
ajfa-13261	149	34	of	of	ADP
ajfa-13261	149	35	corporate	corporate	ADJ
ajfa-13261	149	36	disclosure	disclosure	NOUN
ajfa-13261	149	37	.	.	PUNCT
ajfa-13261	150	1	for	for	ADP
ajfa-13261	150	2	this	this	DET
ajfa-13261	150	3	reason	reason	NOUN
ajfa-13261	150	4	,	,	PUNCT
ajfa-13261	150	5	the	the	DET
ajfa-13261	150	6	hypothesis	hypothesis	NOUN
ajfa-13261	150	7	is	be	AUX
ajfa-13261	150	8	derived	derive	VERB
ajfa-13261	150	9	as	as	ADP
ajfa-13261	150	10	follow	follow	NOUN
ajfa-13261	150	11	:	:	PUNCT
ajfa-13261	150	12	h4	h4	NOUN
ajfa-13261	150	13	:	:	PUNCT
ajfa-13261	150	14	the	the	DET
ajfa-13261	150	15	proportion	proportion	NOUN
ajfa-13261	150	16	of	of	ADP
ajfa-13261	150	17	women	woman	NOUN
ajfa-13261	150	18	directors	director	NOUN
ajfa-13261	150	19	on	on	ADP
ajfa-13261	150	20	the	the	DET
ajfa-13261	150	21	board	board	NOUN
ajfa-13261	150	22	has	have	VERB
ajfa-13261	150	23	a	a	DET
ajfa-13261	150	24	positive	positive	ADJ
ajfa-13261	150	25	related	relate	VERB
ajfa-13261	150	26	with	with	ADP
ajfa-13261	150	27	the	the	DET
ajfa-13261	150	28	extent	extent	NOUN
ajfa-13261	150	29	of	of	ADP
ajfa-13261	150	30	corporate	corporate	ADJ
ajfa-13261	150	31	disclosure	disclosure	NOUN
ajfa-13261	150	32	in	in	ADP
ajfa-13261	150	33	singapore	singapore	PROPN
ajfa-13261	150	34	4.5	4.5	NUM
ajfa-13261	150	35	.	.	PUNCT
ajfa-13261	151	1	ceo	ceo	NOUN
ajfa-13261	151	2	duality	duality	NOUN
ajfa-13261	151	3	regarding	regard	VERB
ajfa-13261	151	4	a	a	DET
ajfa-13261	151	5	study	study	NOUN
ajfa-13261	151	6	of	of	ADP
ajfa-13261	151	7	yuen	yuen	PROPN
ajfa-13261	151	8	et	et	PROPN
ajfa-13261	151	9	al	al	PROPN
ajfa-13261	151	10	.	.	PROPN
ajfa-13261	152	1	(	(	PUNCT
ajfa-13261	152	2	2009	2009	NUM
ajfa-13261	152	3	)	)	PUNCT
ajfa-13261	152	4	;	;	PUNCT
ajfa-13261	152	5	apadore	apadore	NOUN
ajfa-13261	152	6	and	and	CCONJ
ajfa-13261	152	7	zainol	zainol	NOUN
ajfa-13261	152	8	(	(	PUNCT
ajfa-13261	152	9	2014	2014	NUM
ajfa-13261	152	10	)	)	PUNCT
ajfa-13261	152	11	and	and	CCONJ
ajfa-13261	152	12	mandzila	mandzila	NOUN
ajfa-13261	152	13	and	and	CCONJ
ajfa-13261	152	14	zéghal	zéghal	PROPN
ajfa-13261	152	15	(	(	PUNCT
ajfa-13261	152	16	2016	2016	NUM
ajfa-13261	152	17	)	)	PUNCT
ajfa-13261	152	18	,	,	PUNCT
ajfa-13261	152	19	empirical	empirical	ADJ
ajfa-13261	152	20	evidence	evidence	NOUN
ajfa-13261	152	21	promptly	promptly	ADV
ajfa-13261	152	22	indicate	indicate	VERB
ajfa-13261	152	23	that	that	SCONJ
ajfa-13261	152	24	there	there	PRON
ajfa-13261	152	25	is	be	VERB
ajfa-13261	152	26	a	a	DET
ajfa-13261	152	27	relationship	relationship	NOUN
ajfa-13261	152	28	between	between	ADP
ajfa-13261	152	29	ceo	ceo	NOUN
ajfa-13261	152	30	duality	duality	NOUN
ajfa-13261	152	31	and	and	CCONJ
ajfa-13261	152	32	disclosure	disclosure	NOUN
ajfa-13261	152	33	practices	practice	NOUN
ajfa-13261	152	34	.	.	PUNCT
ajfa-13261	153	1	furthermore	furthermore	ADV
ajfa-13261	153	2	,	,	PUNCT
ajfa-13261	153	3	haniffa	haniffa	NOUN
ajfa-13261	153	4	and	and	CCONJ
ajfa-13261	153	5	cooke	cooke	PROPN
ajfa-13261	153	6	(	(	PUNCT
ajfa-13261	153	7	2002	2002	NUM
ajfa-13261	153	8	)	)	PUNCT
ajfa-13261	153	9	;	;	PUNCT
ajfa-13261	154	1	eng	eng	PROPN
ajfa-13261	154	2	and	and	CCONJ
ajfa-13261	154	3	mak	mak	PROPN
ajfa-13261	154	4	(	(	PUNCT
ajfa-13261	154	5	2003	2003	NUM
ajfa-13261	154	6	)	)	PUNCT
ajfa-13261	154	7	;	;	PUNCT
ajfa-13261	154	8	huafang	huafang	PROPN
ajfa-13261	154	9	and	and	CCONJ
ajfa-13261	154	10	jianguo	jianguo	PROPN
ajfa-13261	154	11	(	(	PUNCT
ajfa-13261	154	12	2007	2007	NUM
ajfa-13261	154	13	)	)	PUNCT
ajfa-13261	154	14	;	;	PUNCT
ajfa-13261	154	15	chau	chau	NOUN
ajfa-13261	154	16	and	and	CCONJ
ajfa-13261	154	17	gray	gray	ADJ
ajfa-13261	154	18	(	(	PUNCT
ajfa-13261	154	19	2010	2010	NUM
ajfa-13261	154	20	)	)	PUNCT
ajfa-13261	154	21	;	;	PUNCT
ajfa-13261	154	22	al	al	PROPN
ajfa-13261	154	23	-	-	PUNCT
ajfa-13261	154	24	janadi	janadi	PROPN
ajfa-13261	154	25	et	et	PROPN
ajfa-13261	154	26	al	al	PROPN
ajfa-13261	154	27	.	.	PROPN
ajfa-13261	155	1	(	(	PUNCT
ajfa-13261	155	2	2013	2013	NUM
ajfa-13261	155	3	)	)	PUNCT
ajfa-13261	155	4	point	point	NOUN
ajfa-13261	155	5	out	out	ADP
ajfa-13261	155	6	that	that	SCONJ
ajfa-13261	155	7	ceo	ceo	NOUN
ajfa-13261	155	8	duality	duality	NOUN
ajfa-13261	155	9	has	have	VERB
ajfa-13261	155	10	a	a	DET
ajfa-13261	155	11	negative	negative	ADJ
ajfa-13261	155	12	effect	effect	NOUN
ajfa-13261	155	13	with	with	ADP
ajfa-13261	155	14	the	the	DET
ajfa-13261	155	15	extent	extent	NOUN
ajfa-13261	155	16	of	of	ADP
ajfa-13261	155	17	corporate	corporate	ADJ
ajfa-13261	155	18	disclosure	disclosure	NOUN
ajfa-13261	155	19	.	.	PUNCT
ajfa-13261	156	1	it	it	PRON
ajfa-13261	156	2	is	be	AUX
ajfa-13261	156	3	obvious	obvious	ADJ
ajfa-13261	156	4	that	that	SCONJ
ajfa-13261	156	5	these	these	DET
ajfa-13261	156	6	evidence	evidence	NOUN
ajfa-13261	156	7	are	be	AUX
ajfa-13261	156	8	similar	similar	ADJ
ajfa-13261	156	9	to	to	ADP
ajfa-13261	156	10	the	the	DET
ajfa-13261	156	11	notion	notion	NOUN
ajfa-13261	156	12	of	of	ADP
ajfa-13261	156	13	agency	agency	NOUN
ajfa-13261	156	14	theory	theory	NOUN
ajfa-13261	156	15	which	which	PRON
ajfa-13261	156	16	believes	believe	VERB
ajfa-13261	156	17	that	that	SCONJ
ajfa-13261	156	18	firms	firm	NOUN
ajfa-13261	156	19	with	with	ADP
ajfa-13261	156	20	ceo	ceo	NOUN
ajfa-13261	156	21	duality	duality	NOUN
ajfa-13261	156	22	would	would	AUX
ajfa-13261	156	23	often	often	ADV
ajfa-13261	156	24	create	create	VERB
ajfa-13261	156	25	conflicts	conflict	NOUN
ajfa-13261	156	26	of	of	ADP
ajfa-13261	156	27	interest	interest	NOUN
ajfa-13261	156	28	in	in	ADP
ajfa-13261	156	29	the	the	DET
ajfa-13261	156	30	workplace	workplace	NOUN
ajfa-13261	156	31	.	.	PUNCT
ajfa-13261	157	1	with	with	ADP
ajfa-13261	157	2	regard	regard	NOUN
ajfa-13261	157	3	to	to	ADP
ajfa-13261	157	4	this	this	DET
ajfa-13261	157	5	matter	matter	NOUN
ajfa-13261	157	6	,	,	PUNCT
ajfa-13261	157	7	it	it	PRON
ajfa-13261	157	8	can	can	AUX
ajfa-13261	157	9	be	be	AUX
ajfa-13261	157	10	assumed	assume	VERB
ajfa-13261	157	11	that	that	SCONJ
ajfa-13261	157	12	role	role	NOUN
ajfa-13261	157	13	of	of	ADP
ajfa-13261	157	14	chairman	chairman	NOUN
ajfa-13261	157	15	and	and	CCONJ
ajfa-13261	157	16	ceo	ceo	NOUN
ajfa-13261	157	17	could	could	AUX
ajfa-13261	157	18	be	be	AUX
ajfa-13261	157	19	one	one	NUM
ajfa-13261	157	20	of	of	ADP
ajfa-13261	157	21	the	the	DET
ajfa-13261	157	22	significant	significant	ADJ
ajfa-13261	157	23	factors	factor	NOUN
ajfa-13261	157	24	in	in	ADP
ajfa-13261	157	25	determining	determine	VERB
ajfa-13261	157	26	the	the	DET
ajfa-13261	157	27	level	level	NOUN
ajfa-13261	157	28	of	of	ADP
ajfa-13261	157	29	corporate	corporate	ADJ
ajfa-13261	157	30	disclosure	disclosure	NOUN
ajfa-13261	157	31	.	.	PUNCT
ajfa-13261	158	1	hence	hence	ADV
ajfa-13261	158	2	,	,	PUNCT
ajfa-13261	158	3	the	the	DET
ajfa-13261	158	4	following	follow	VERB
ajfa-13261	158	5	hypothesis	hypothesis	NOUN
ajfa-13261	158	6	is	be	AUX
ajfa-13261	158	7	hypothesized	hypothesize	VERB
ajfa-13261	158	8	as	as	ADP
ajfa-13261	158	9	follow	follow	NOUN
ajfa-13261	158	10	:	:	PUNCT
ajfa-13261	158	11	h5	h5	PROPN
ajfa-13261	158	12	:	:	PUNCT
ajfa-13261	158	13	ceo	ceo	NOUN
ajfa-13261	158	14	duality	duality	NOUN
ajfa-13261	158	15	is	be	AUX
ajfa-13261	158	16	negatively	negatively	ADV
ajfa-13261	158	17	linked	link	VERB
ajfa-13261	158	18	to	to	ADP
ajfa-13261	158	19	the	the	DET
ajfa-13261	158	20	extent	extent	NOUN
ajfa-13261	158	21	of	of	ADP
ajfa-13261	158	22	corporate	corporate	ADJ
ajfa-13261	158	23	disclosure	disclosure	NOUN
ajfa-13261	158	24	singapore	singapore	PROPN
ajfa-13261	158	25	4.6	4.6	NUM
ajfa-13261	158	26	.	.	PUNCT
ajfa-13261	159	1	audit	audit	NOUN
ajfa-13261	159	2	committee	committee	NOUN
ajfa-13261	159	3	independence	independence	NOUN
ajfa-13261	159	4	in	in	ADP
ajfa-13261	159	5	the	the	DET
ajfa-13261	159	6	literature	literature	NOUN
ajfa-13261	159	7	,	,	PUNCT
ajfa-13261	159	8	audit	audit	NOUN
ajfa-13261	159	9	committee	committee	NOUN
ajfa-13261	159	10	independence	independence	NOUN
ajfa-13261	159	11	is	be	AUX
ajfa-13261	159	12	normally	normally	ADV
ajfa-13261	159	13	considered	consider	VERB
ajfa-13261	159	14	as	as	ADP
ajfa-13261	159	15	the	the	DET
ajfa-13261	159	16	number	number	NOUN
ajfa-13261	159	17	of	of	ADP
ajfa-13261	159	18	independent	independent	ADJ
ajfa-13261	159	19	non	non	ADJ
ajfa-13261	159	20	-	-	ADJ
ajfa-13261	159	21	executive	executive	ADJ
ajfa-13261	159	22	directors	director	NOUN
ajfa-13261	159	23	on	on	ADP
ajfa-13261	159	24	the	the	DET
ajfa-13261	159	25	audit	audit	NOUN
ajfa-13261	159	26	committee	committee	NOUN
ajfa-13261	159	27	.	.	PUNCT
ajfa-13261	160	1	agency	agency	NOUN
ajfa-13261	160	2	theory	theory	NOUN
ajfa-13261	160	3	suggests	suggest	VERB
ajfa-13261	160	4	that	that	SCONJ
ajfa-13261	160	5	outside	outside	ADJ
ajfa-13261	160	6	directors	director	NOUN
ajfa-13261	160	7	could	could	AUX
ajfa-13261	160	8	play	play	VERB
ajfa-13261	160	9	an	an	DET
ajfa-13261	160	10	important	important	ADJ
ajfa-13261	160	11	role	role	NOUN
ajfa-13261	160	12	in	in	ADP
ajfa-13261	160	13	monitoring	monitor	VERB
ajfa-13261	160	14	transparency	transparency	NOUN
ajfa-13261	160	15	and	and	CCONJ
ajfa-13261	160	16	accountability	accountability	NOUN
ajfa-13261	160	17	of	of	ADP
ajfa-13261	160	18	a	a	DET
ajfa-13261	160	19	firm	firm	NOUN
ajfa-13261	160	20	.	.	PUNCT
ajfa-13261	161	1	as	as	ADP
ajfa-13261	161	2	a	a	DET
ajfa-13261	161	3	result	result	NOUN
ajfa-13261	161	4	of	of	ADP
ajfa-13261	161	5	this	this	DET
ajfa-13261	161	6	matter	matter	NOUN
ajfa-13261	161	7	,	,	PUNCT
ajfa-13261	161	8	it	it	PRON
ajfa-13261	161	9	is	be	AUX
ajfa-13261	161	10	expected	expect	VERB
ajfa-13261	161	11	that	that	SCONJ
ajfa-13261	161	12	companies	company	NOUN
ajfa-13261	161	13	with	with	ADP
ajfa-13261	161	14	more	more	ADJ
ajfa-13261	161	15	independence	independence	NOUN
ajfa-13261	161	16	of	of	ADP
ajfa-13261	161	17	audit	audit	NOUN
ajfa-13261	161	18	committee	committee	NOUN
ajfa-13261	161	19	members	member	NOUN
ajfa-13261	161	20	would	would	AUX
ajfa-13261	161	21	more	more	ADV
ajfa-13261	161	22	likely	likely	ADJ
ajfa-13261	161	23	to	to	PART
ajfa-13261	161	24	engage	engage	VERB
ajfa-13261	161	25	in	in	ADP
ajfa-13261	161	26	information	information	NOUN
ajfa-13261	161	27	disclosure	disclosure	NOUN
ajfa-13261	161	28	.	.	PUNCT
ajfa-13261	162	1	to	to	PART
ajfa-13261	162	2	support	support	VERB
ajfa-13261	162	3	this	this	DET
ajfa-13261	162	4	argument	argument	NOUN
ajfa-13261	162	5	,	,	PUNCT
ajfa-13261	162	6	ho	ho	PROPN
ajfa-13261	162	7	and	and	CCONJ
ajfa-13261	162	8	wong	wong	PROPN
ajfa-13261	162	9	(	(	PUNCT
ajfa-13261	162	10	2001	2001	NUM
ajfa-13261	162	11	)	)	PUNCT
ajfa-13261	162	12	;	;	PUNCT
ajfa-13261	163	1	barako	barako	PROPN
ajfa-13261	163	2	et	et	PROPN
ajfa-13261	163	3	al	al	PROPN
ajfa-13261	163	4	.	.	PROPN
ajfa-13261	163	5	(	(	PUNCT
ajfa-13261	163	6	2006	2006	NUM
ajfa-13261	163	7	)	)	PUNCT
ajfa-13261	163	8	;	;	PUNCT
ajfa-13261	163	9	yuen	yuen	PROPN
ajfa-13261	163	10	et	et	PROPN
ajfa-13261	163	11	al	al	PROPN
ajfa-13261	163	12	.	.	PROPN
ajfa-13261	163	13	(	(	PUNCT
ajfa-13261	163	14	2009	2009	NUM
ajfa-13261	163	15	)	)	PUNCT
ajfa-13261	163	16	;	;	PUNCT
ajfa-13261	163	17	al	al	PROPN
ajfa-13261	163	18	-	-	PUNCT
ajfa-13261	163	19	shammari	shammari	PROPN
ajfa-13261	163	20	and	and	CCONJ
ajfa-13261	163	21	al	al	PROPN
ajfa-13261	163	22	-	-	PUNCT
ajfa-13261	163	23	sultan	sultan	PROPN
ajfa-13261	163	24	(	(	PUNCT
ajfa-13261	163	25	2010	2010	NUM
ajfa-13261	163	26	)	)	PUNCT
ajfa-13261	163	27	and	and	CCONJ
ajfa-13261	163	28	barros	barros	PROPN
ajfa-13261	163	29	et	et	PROPN
ajfa-13261	163	30	al	al	PROPN
ajfa-13261	163	31	.	.	PROPN
ajfa-13261	163	32	(	(	PUNCT
ajfa-13261	163	33	2013	2013	NUM
ajfa-13261	163	34	)	)	PUNCT
ajfa-13261	163	35	reveal	reveal	VERB
ajfa-13261	163	36	that	that	SCONJ
ajfa-13261	163	37	the	the	DET
ajfa-13261	163	38	level	level	NOUN
ajfa-13261	163	39	of	of	ADP
ajfa-13261	163	40	corporate	corporate	ADJ
ajfa-13261	163	41	disclosure	disclosure	NOUN
ajfa-13261	163	42	is	be	AUX
ajfa-13261	163	43	positively	positively	ADV
ajfa-13261	163	44	related	relate	VERB
ajfa-13261	163	45	to	to	ADP
ajfa-13261	163	46	the	the	DET
ajfa-13261	163	47	proportion	proportion	NOUN
ajfa-13261	163	48	of	of	ADP
ajfa-13261	163	49	independent	independent	ADJ
ajfa-13261	163	50	directors	director	NOUN
ajfa-13261	163	51	on	on	ADP
ajfa-13261	163	52	the	the	DET
ajfa-13261	163	53	board	board	NOUN
ajfa-13261	163	54	.	.	PUNCT
ajfa-13261	164	1	therefore	therefore	ADV
ajfa-13261	164	2	,	,	PUNCT
ajfa-13261	164	3	the	the	DET
ajfa-13261	164	4	hypothesis	hypothesis	NOUN
ajfa-13261	164	5	is	be	AUX
ajfa-13261	164	6	stated	state	VERB
ajfa-13261	164	7	as	as	ADP
ajfa-13261	164	8	follow	follow	NOUN
ajfa-13261	164	9	:	:	PUNCT
ajfa-13261	164	10	h6	h6	NOUN
ajfa-13261	164	11	:	:	PUNCT
ajfa-13261	164	12	the	the	DET
ajfa-13261	164	13	proportion	proportion	NOUN
ajfa-13261	164	14	of	of	ADP
ajfa-13261	164	15	independent	independent	ADJ
ajfa-13261	164	16	non	non	ADJ
ajfa-13261	164	17	-	-	ADJ
ajfa-13261	164	18	executive	executive	ADJ
ajfa-13261	164	19	directors	director	NOUN
ajfa-13261	164	20	on	on	ADP
ajfa-13261	164	21	the	the	DET
ajfa-13261	164	22	audit	audit	NOUN
ajfa-13261	164	23	committee	committee	NOUN
ajfa-13261	164	24	has	have	VERB
ajfa-13261	164	25	a	a	DET
ajfa-13261	164	26	positive	positive	ADJ
ajfa-13261	164	27	connection	connection	NOUN
ajfa-13261	164	28	with	with	ADP
ajfa-13261	164	29	the	the	DET
ajfa-13261	164	30	extent	extent	NOUN
ajfa-13261	164	31	of	of	ADP
ajfa-13261	164	32	corporate	corporate	ADJ
ajfa-13261	164	33	disclosure	disclosure	NOUN
ajfa-13261	164	34	in	in	ADP
ajfa-13261	164	35	singapore	singapore	PROPN
ajfa-13261	164	36	4.7	4.7	NUM
ajfa-13261	164	37	.	.	PUNCT
ajfa-13261	165	1	audit	audit	NOUN
ajfa-13261	165	2	committee	committee	PROPN
ajfa-13261	165	3	effectiveness	effectiveness	PROPN
ajfa-13261	165	4	agency	agency	NOUN
ajfa-13261	165	5	theory	theory	NOUN
ajfa-13261	165	6	believes	believe	VERB
ajfa-13261	165	7	that	that	SCONJ
ajfa-13261	165	8	an	an	DET
ajfa-13261	165	9	active	active	ADJ
ajfa-13261	165	10	audit	audit	NOUN
ajfa-13261	165	11	committee	committee	NOUN
ajfa-13261	165	12	is	be	AUX
ajfa-13261	165	13	more	more	ADV
ajfa-13261	165	14	effective	effective	ADJ
ajfa-13261	165	15	in	in	ADP
ajfa-13261	165	16	monitoring	monitor	VERB
ajfa-13261	165	17	management	management	NOUN
ajfa-13261	165	18	behaviors	behavior	NOUN
ajfa-13261	165	19	.	.	PUNCT
ajfa-13261	166	1	consequently	consequently	ADV
ajfa-13261	166	2	,	,	PUNCT
ajfa-13261	166	3	firms	firm	NOUN
ajfa-13261	166	4	with	with	ADP
ajfa-13261	166	5	a	a	DET
ajfa-13261	166	6	high	high	ADJ
ajfa-13261	166	7	number	number	NOUN
ajfa-13261	166	8	of	of	ADP
ajfa-13261	166	9	audit	audit	NOUN
ajfa-13261	166	10	committee	committee	NOUN
ajfa-13261	166	11	meeting	meeting	NOUN
ajfa-13261	166	12	and	and	CCONJ
ajfa-13261	166	13	audit	audit	NOUN
ajfa-13261	166	14	committee	committee	NOUN
ajfa-13261	166	15	participation	participation	NOUN
ajfa-13261	166	16	rate	rate	NOUN
ajfa-13261	166	17	are	be	AUX
ajfa-13261	166	18	significantly	significantly	ADV
ajfa-13261	166	19	connected	connect	VERB
ajfa-13261	166	20	to	to	ADP
ajfa-13261	166	21	the	the	DET
ajfa-13261	166	22	higher	high	ADJ
ajfa-13261	166	23	level	level	NOUN
ajfa-13261	166	24	of	of	ADP
ajfa-13261	166	25	corporate	corporate	ADJ
ajfa-13261	166	26	disclosure	disclosure	NOUN
ajfa-13261	166	27	.	.	PUNCT
ajfa-13261	167	1	asian	asian	ADJ
ajfa-13261	167	2	journal	journal	PROPN
ajfa-13261	167	3	of	of	ADP
ajfa-13261	167	4	finance	finance	PROPN
ajfa-13261	167	5	&	&	CCONJ
ajfa-13261	167	6	accounting	accounting	PROPN
ajfa-13261	167	7	issn	issn	PROPN
ajfa-13261	167	8	1946	1946	NUM
ajfa-13261	167	9	-	-	PUNCT
ajfa-13261	167	10	052x	052x	NOUN
ajfa-13261	167	11	2018	2018	NUM
ajfa-13261	167	12	,	,	PUNCT
ajfa-13261	167	13	vol	vol	NOUN
ajfa-13261	167	14	.	.	PROPN
ajfa-13261	168	1	10	10	NUM
ajfa-13261	168	2	,	,	PUNCT
ajfa-13261	168	3	no	no	INTJ
ajfa-13261	168	4	.	.	NOUN
ajfa-13261	168	5	1	1	NUM
ajfa-13261	168	6	ajfa.macrothink.org	ajfa.macrothink.org	VERB
ajfa-13261	168	7	417	417	NUM
ajfa-13261	168	8	this	this	DET
ajfa-13261	168	9	understanding	understanding	NOUN
ajfa-13261	168	10	is	be	AUX
ajfa-13261	168	11	in	in	ADP
ajfa-13261	168	12	agreement	agreement	NOUN
ajfa-13261	168	13	with	with	ADP
ajfa-13261	168	14	a	a	DET
ajfa-13261	168	15	study	study	NOUN
ajfa-13261	168	16	of	of	ADP
ajfa-13261	168	17	aboagye	aboagye	NOUN
ajfa-13261	168	18	-	-	PUNCT
ajfa-13261	168	19	otchere	otchere	ADV
ajfa-13261	168	20	et	et	PROPN
ajfa-13261	168	21	al	al	PROPN
ajfa-13261	168	22	.	.	PROPN
ajfa-13261	169	1	(	(	PUNCT
ajfa-13261	169	2	2012	2012	NUM
ajfa-13261	169	3	)	)	PUNCT
ajfa-13261	169	4	and	and	CCONJ
ajfa-13261	169	5	apadore	apadore	NOUN
ajfa-13261	169	6	and	and	CCONJ
ajfa-13261	169	7	zainol	zainol	NOUN
ajfa-13261	169	8	(	(	PUNCT
ajfa-13261	169	9	2014	2014	NUM
ajfa-13261	169	10	)	)	PUNCT
ajfa-13261	169	11	which	which	PRON
ajfa-13261	169	12	deploys	deploy	VERB
ajfa-13261	169	13	that	that	SCONJ
ajfa-13261	169	14	there	there	PRON
ajfa-13261	169	15	is	be	VERB
ajfa-13261	169	16	a	a	DET
ajfa-13261	169	17	relationship	relationship	NOUN
ajfa-13261	169	18	between	between	ADP
ajfa-13261	169	19	the	the	DET
ajfa-13261	169	20	extent	extent	NOUN
ajfa-13261	169	21	of	of	ADP
ajfa-13261	169	22	disclosure	disclosure	NOUN
ajfa-13261	169	23	practices	practice	NOUN
ajfa-13261	169	24	and	and	CCONJ
ajfa-13261	169	25	audit	audit	NOUN
ajfa-13261	169	26	competency	competency	NOUN
ajfa-13261	169	27	.	.	PUNCT
ajfa-13261	170	1	as	as	ADP
ajfa-13261	170	2	a	a	DET
ajfa-13261	170	3	result	result	NOUN
ajfa-13261	170	4	,	,	PUNCT
ajfa-13261	170	5	it	it	PRON
ajfa-13261	170	6	can	can	AUX
ajfa-13261	170	7	be	be	AUX
ajfa-13261	170	8	assumed	assume	VERB
ajfa-13261	170	9	that	that	SCONJ
ajfa-13261	170	10	an	an	DET
ajfa-13261	170	11	effectiveness	effectiveness	NOUN
ajfa-13261	170	12	of	of	ADP
ajfa-13261	170	13	audit	audit	NOUN
ajfa-13261	170	14	committee	committee	NOUN
ajfa-13261	170	15	is	be	AUX
ajfa-13261	170	16	positively	positively	ADV
ajfa-13261	170	17	associated	associate	VERB
ajfa-13261	170	18	with	with	ADP
ajfa-13261	170	19	corporate	corporate	ADJ
ajfa-13261	170	20	disclosure	disclosure	NOUN
ajfa-13261	170	21	practices	practice	NOUN
ajfa-13261	170	22	of	of	ADP
ajfa-13261	170	23	corporations	corporation	NOUN
ajfa-13261	170	24	in	in	ADP
ajfa-13261	170	25	singapore	singapore	PROPN
ajfa-13261	170	26	.	.	PUNCT
ajfa-13261	171	1	regarding	regard	VERB
ajfa-13261	171	2	this	this	DET
ajfa-13261	171	3	expectation	expectation	NOUN
ajfa-13261	171	4	,	,	PUNCT
ajfa-13261	171	5	the	the	DET
ajfa-13261	171	6	two	two	NUM
ajfa-13261	171	7	hypotheses	hypothesis	NOUN
ajfa-13261	171	8	are	be	AUX
ajfa-13261	171	9	formulated	formulate	VERB
ajfa-13261	171	10	as	as	ADP
ajfa-13261	171	11	follow	follow	NOUN
ajfa-13261	171	12	:	:	PUNCT
ajfa-13261	171	13	h7a	h7a	PROPN
ajfa-13261	171	14	:	:	PUNCT
ajfa-13261	171	15	the	the	DET
ajfa-13261	171	16	number	number	NOUN
ajfa-13261	171	17	of	of	ADP
ajfa-13261	171	18	audit	audit	NOUN
ajfa-13261	171	19	committee	committee	NOUN
ajfa-13261	171	20	meeting	meeting	NOUN
ajfa-13261	171	21	held	hold	VERB
ajfa-13261	171	22	during	during	ADP
ajfa-13261	171	23	the	the	DET
ajfa-13261	171	24	year	year	NOUN
ajfa-13261	171	25	is	be	AUX
ajfa-13261	171	26	positively	positively	ADV
ajfa-13261	171	27	associated	associate	VERB
ajfa-13261	171	28	with	with	ADP
ajfa-13261	171	29	the	the	DET
ajfa-13261	171	30	extent	extent	NOUN
ajfa-13261	171	31	of	of	ADP
ajfa-13261	171	32	corporate	corporate	ADJ
ajfa-13261	171	33	disclosure	disclosure	NOUN
ajfa-13261	171	34	in	in	ADP
ajfa-13261	171	35	singapore	singapore	PROPN
ajfa-13261	171	36	h7b	h7b	NOUN
ajfa-13261	171	37	:	:	PUNCT
ajfa-13261	171	38	there	there	PRON
ajfa-13261	171	39	is	be	VERB
ajfa-13261	171	40	a	a	DET
ajfa-13261	171	41	positive	positive	ADJ
ajfa-13261	171	42	association	association	NOUN
ajfa-13261	171	43	between	between	ADP
ajfa-13261	171	44	audit	audit	NOUN
ajfa-13261	171	45	committee	committee	NOUN
ajfa-13261	171	46	participation	participation	NOUN
ajfa-13261	171	47	rate	rate	NOUN
ajfa-13261	171	48	and	and	CCONJ
ajfa-13261	171	49	the	the	DET
ajfa-13261	171	50	extent	extent	NOUN
ajfa-13261	171	51	of	of	ADP
ajfa-13261	171	52	corporate	corporate	ADJ
ajfa-13261	171	53	disclosure	disclosure	NOUN
ajfa-13261	171	54	in	in	ADP
ajfa-13261	171	55	singapore	singapore	PROPN
ajfa-13261	171	56	5	5	NUM
ajfa-13261	171	57	.	.	PUNCT
ajfa-13261	172	1	research	research	NOUN
ajfa-13261	172	2	methodology	methodology	NOUN
ajfa-13261	172	3	5.1	5.1	NUM
ajfa-13261	172	4	.	.	PUNCT
ajfa-13261	173	1	sample	sample	NOUN
ajfa-13261	173	2	and	and	CCONJ
ajfa-13261	173	3	data	datum	NOUN
ajfa-13261	173	4	this	this	DET
ajfa-13261	173	5	study	study	NOUN
ajfa-13261	173	6	aims	aim	VERB
ajfa-13261	173	7	to	to	PART
ajfa-13261	173	8	conduct	conduct	VERB
ajfa-13261	173	9	a	a	DET
ajfa-13261	173	10	longitudinal	longitudinal	ADJ
ajfa-13261	173	11	analysis	analysis	NOUN
ajfa-13261	173	12	between	between	ADP
ajfa-13261	173	13	the	the	DET
ajfa-13261	173	14	years	year	NOUN
ajfa-13261	173	15	2011	2011	NUM
ajfa-13261	173	16	and	and	CCONJ
ajfa-13261	173	17	2015	2015	NUM
ajfa-13261	173	18	.	.	PUNCT
ajfa-13261	174	1	as	as	ADP
ajfa-13261	174	2	a	a	DET
ajfa-13261	174	3	result	result	NOUN
ajfa-13261	174	4	of	of	ADP
ajfa-13261	174	5	this	this	PRON
ajfa-13261	174	6	,	,	PUNCT
ajfa-13261	174	7	only	only	ADV
ajfa-13261	174	8	a	a	DET
ajfa-13261	174	9	small	small	ADJ
ajfa-13261	174	10	number	number	NOUN
ajfa-13261	174	11	of	of	ADP
ajfa-13261	174	12	samples	sample	NOUN
ajfa-13261	174	13	are	be	AUX
ajfa-13261	174	14	taken	take	VERB
ajfa-13261	174	15	.	.	PUNCT
ajfa-13261	175	1	all	all	PRON
ajfa-13261	175	2	of	of	ADP
ajfa-13261	175	3	them	they	PRON
ajfa-13261	175	4	are	be	AUX
ajfa-13261	175	5	drawn	draw	VERB
ajfa-13261	175	6	from	from	ADP
ajfa-13261	175	7	the	the	DET
ajfa-13261	175	8	top	top	ADJ
ajfa-13261	175	9	50	50	NUM
ajfa-13261	175	10	of	of	ADP
ajfa-13261	175	11	singapore	singapore	PROPN
ajfa-13261	175	12	’s	’s	PART
ajfa-13261	175	13	companies	company	NOUN
ajfa-13261	175	14	in	in	ADP
ajfa-13261	175	15	2014	2014	NUM
ajfa-13261	175	16	in	in	ADP
ajfa-13261	175	17	regard	regard	NOUN
ajfa-13261	175	18	to	to	ADP
ajfa-13261	175	19	the	the	DET
ajfa-13261	175	20	belief	belief	NOUN
ajfa-13261	175	21	that	that	SCONJ
ajfa-13261	175	22	their	their	PRON
ajfa-13261	175	23	corporate	corporate	ADJ
ajfa-13261	175	24	disclosure	disclosure	NOUN
ajfa-13261	175	25	practices	practice	NOUN
ajfa-13261	175	26	should	should	AUX
ajfa-13261	175	27	be	be	AUX
ajfa-13261	175	28	held	hold	VERB
ajfa-13261	175	29	to	to	ADP
ajfa-13261	175	30	a	a	DET
ajfa-13261	175	31	higher	high	ADJ
ajfa-13261	175	32	standard	standard	NOUN
ajfa-13261	175	33	compared	compare	VERB
ajfa-13261	175	34	with	with	ADP
ajfa-13261	175	35	other	other	ADJ
ajfa-13261	175	36	listed	list	VERB
ajfa-13261	175	37	companies	company	NOUN
ajfa-13261	175	38	and	and	CCONJ
ajfa-13261	175	39	could	could	AUX
ajfa-13261	175	40	be	be	AUX
ajfa-13261	175	41	the	the	DET
ajfa-13261	175	42	stereotypes	stereotype	NOUN
ajfa-13261	175	43	for	for	ADP
ajfa-13261	175	44	other	other	ADJ
ajfa-13261	175	45	firms	firm	NOUN
ajfa-13261	175	46	,	,	PUNCT
ajfa-13261	175	47	whether	whether	SCONJ
ajfa-13261	175	48	in	in	ADP
ajfa-13261	175	49	the	the	DET
ajfa-13261	175	50	local	local	ADJ
ajfa-13261	175	51	regime	regime	NOUN
ajfa-13261	175	52	or	or	CCONJ
ajfa-13261	175	53	at	at	ADP
ajfa-13261	175	54	the	the	DET
ajfa-13261	175	55	regional	regional	ADJ
ajfa-13261	175	56	level	level	NOUN
ajfa-13261	175	57	.	.	PUNCT
ajfa-13261	176	1	nonetheless	nonetheless	ADV
ajfa-13261	176	2	,	,	PUNCT
ajfa-13261	176	3	because	because	SCONJ
ajfa-13261	176	4	the	the	DET
ajfa-13261	176	5	activities	activity	NOUN
ajfa-13261	176	6	including	include	VERB
ajfa-13261	176	7	disclosure	disclosure	NOUN
ajfa-13261	176	8	rules	rule	NOUN
ajfa-13261	176	9	of	of	ADP
ajfa-13261	176	10	the	the	DET
ajfa-13261	176	11	bank	bank	NOUN
ajfa-13261	176	12	and	and	CCONJ
ajfa-13261	176	13	insurance	insurance	NOUN
ajfa-13261	176	14	industry	industry	NOUN
ajfa-13261	176	15	are	be	AUX
ajfa-13261	176	16	not	not	PART
ajfa-13261	176	17	quite	quite	ADV
ajfa-13261	176	18	comparable	comparable	ADJ
ajfa-13261	176	19	with	with	ADP
ajfa-13261	176	20	the	the	DET
ajfa-13261	176	21	others	other	NOUN
ajfa-13261	176	22	,	,	PUNCT
ajfa-13261	176	23	they	they	PRON
ajfa-13261	176	24	were	be	AUX
ajfa-13261	176	25	automatically	automatically	ADV
ajfa-13261	176	26	excluded	exclude	VERB
ajfa-13261	176	27	from	from	ADP
ajfa-13261	176	28	the	the	DET
ajfa-13261	176	29	list	list	NOUN
ajfa-13261	176	30	.	.	PUNCT
ajfa-13261	177	1	then	then	ADV
ajfa-13261	177	2	,	,	PUNCT
ajfa-13261	177	3	the	the	DET
ajfa-13261	177	4	remainder	remainder	NOUN
ajfa-13261	177	5	samplings	sampling	NOUN
ajfa-13261	177	6	were	be	AUX
ajfa-13261	177	7	selected	select	VERB
ajfa-13261	177	8	based	base	VERB
ajfa-13261	177	9	on	on	ADP
ajfa-13261	177	10	the	the	DET
ajfa-13261	177	11	following	follow	VERB
ajfa-13261	177	12	criteria	criterion	NOUN
ajfa-13261	177	13	:	:	PUNCT
ajfa-13261	177	14	(	(	PUNCT
ajfa-13261	177	15	i	i	NOUN
ajfa-13261	177	16	)	)	PUNCT
ajfa-13261	177	17	annual	annual	ADJ
ajfa-13261	177	18	reports	report	NOUN
ajfa-13261	177	19	from	from	ADP
ajfa-13261	177	20	the	the	DET
ajfa-13261	177	21	year	year	NOUN
ajfa-13261	177	22	2011	2011	NUM
ajfa-13261	177	23	to	to	ADP
ajfa-13261	177	24	2015	2015	NUM
ajfa-13261	177	25	must	must	AUX
ajfa-13261	177	26	be	be	AUX
ajfa-13261	177	27	publicly	publicly	ADV
ajfa-13261	177	28	available	available	ADJ
ajfa-13261	177	29	online	online	ADV
ajfa-13261	177	30	(	(	PUNCT
ajfa-13261	177	31	ii	ii	NOUN
ajfa-13261	177	32	)	)	PUNCT
ajfa-13261	177	33	firms	firm	NOUN
ajfa-13261	177	34	must	must	AUX
ajfa-13261	177	35	have	have	AUX
ajfa-13261	177	36	been	be	AUX
ajfa-13261	177	37	listed	list	VERB
ajfa-13261	177	38	on	on	ADP
ajfa-13261	177	39	the	the	DET
ajfa-13261	177	40	stock	stock	NOUN
ajfa-13261	177	41	exchange	exchange	NOUN
ajfa-13261	177	42	of	of	ADP
ajfa-13261	177	43	singapore	singapore	PROPN
ajfa-13261	177	44	during	during	ADP
ajfa-13261	177	45	2011	2011	NUM
ajfa-13261	177	46	2015	2015	NUM
ajfa-13261	177	47	the	the	DET
ajfa-13261	177	48	final	final	ADJ
ajfa-13261	177	49	sample	sample	NOUN
ajfa-13261	177	50	covers	cover	VERB
ajfa-13261	177	51	22	22	NUM
ajfa-13261	177	52	listed	list	VERB
ajfa-13261	177	53	companies	company	NOUN
ajfa-13261	177	54	over	over	ADP
ajfa-13261	177	55	five	five	NUM
ajfa-13261	177	56	year	year	NOUN
ajfa-13261	177	57	period	period	NOUN
ajfa-13261	177	58	(	(	PUNCT
ajfa-13261	177	59	from	from	ADP
ajfa-13261	177	60	2011	2011	NUM
ajfa-13261	177	61	to	to	ADP
ajfa-13261	177	62	2015	2015	NUM
ajfa-13261	177	63	)	)	PUNCT
ajfa-13261	177	64	,	,	PUNCT
ajfa-13261	177	65	generating	generate	VERB
ajfa-13261	177	66	110	110	NUM
ajfa-13261	177	67	observations	observation	NOUN
ajfa-13261	177	68	for	for	ADP
ajfa-13261	177	69	this	this	DET
ajfa-13261	177	70	study	study	NOUN
ajfa-13261	177	71	.	.	PUNCT
ajfa-13261	178	1	5.2	5.2	NUM
ajfa-13261	178	2	.	.	PUNCT
ajfa-13261	179	1	asean	asean	PROPN
ajfa-13261	179	2	disclosure	disclosure	PROPN
ajfa-13261	179	3	index	index	NOUN
ajfa-13261	179	4	this	this	DET
ajfa-13261	179	5	study	study	NOUN
ajfa-13261	179	6	used	use	VERB
ajfa-13261	179	7	a	a	DET
ajfa-13261	179	8	self	self	NOUN
ajfa-13261	179	9	-	-	PUNCT
ajfa-13261	179	10	constructed	construct	VERB
ajfa-13261	179	11	research	research	NOUN
ajfa-13261	179	12	instrument	instrument	NOUN
ajfa-13261	179	13	,	,	PUNCT
ajfa-13261	179	14	namely	namely	ADV
ajfa-13261	179	15	the	the	DET
ajfa-13261	179	16	asean	asean	ADJ
ajfa-13261	179	17	disclosure	disclosure	PROPN
ajfa-13261	179	18	index	index	NOUN
ajfa-13261	179	19	,	,	PUNCT
ajfa-13261	179	20	to	to	PART
ajfa-13261	179	21	assess	assess	VERB
ajfa-13261	179	22	the	the	DET
ajfa-13261	179	23	extent	extent	NOUN
ajfa-13261	179	24	of	of	ADP
ajfa-13261	179	25	corporate	corporate	ADJ
ajfa-13261	179	26	disclosure	disclosure	NOUN
ajfa-13261	179	27	in	in	ADP
ajfa-13261	179	28	the	the	DET
ajfa-13261	179	29	asean	asean	NOUN
ajfa-13261	179	30	through	through	ADP
ajfa-13261	179	31	the	the	DET
ajfa-13261	179	32	annual	annual	ADJ
ajfa-13261	179	33	reports	report	NOUN
ajfa-13261	179	34	and	and	CCONJ
ajfa-13261	179	35	other	other	ADJ
ajfa-13261	179	36	company	company	NOUN
ajfa-13261	179	37	filings	filing	NOUN
ajfa-13261	179	38	such	such	ADJ
ajfa-13261	179	39	as	as	ADP
ajfa-13261	179	40	financial	financial	ADJ
ajfa-13261	179	41	reports	report	NOUN
ajfa-13261	179	42	,	,	PUNCT
ajfa-13261	179	43	corporate	corporate	ADJ
ajfa-13261	179	44	governance	governance	NOUN
ajfa-13261	179	45	reports	report	NOUN
ajfa-13261	179	46	,	,	PUNCT
ajfa-13261	179	47	and	and	CCONJ
ajfa-13261	179	48	corporate	corporate	ADJ
ajfa-13261	179	49	social	social	ADJ
ajfa-13261	179	50	responsibility	responsibility	NOUN
ajfa-13261	179	51	reports	report	VERB
ajfa-13261	179	52	.	.	PUNCT
ajfa-13261	180	1	it	it	PRON
ajfa-13261	180	2	is	be	AUX
ajfa-13261	180	3	developed	develop	VERB
ajfa-13261	180	4	based	base	VERB
ajfa-13261	180	5	on	on	ADP
ajfa-13261	180	6	the	the	DET
ajfa-13261	180	7	requirements	requirement	NOUN
ajfa-13261	180	8	of	of	ADP
ajfa-13261	180	9	the	the	DET
ajfa-13261	180	10	renewal	renewal	NOUN
ajfa-13261	180	11	asean	asean	ADJ
ajfa-13261	180	12	disclosure	disclosure	NOUN
ajfa-13261	180	13	standards	standard	NOUN
ajfa-13261	180	14	,	,	PUNCT
ajfa-13261	180	15	consisting	consist	VERB
ajfa-13261	180	16	of	of	ADP
ajfa-13261	180	17	212	212	NUM
ajfa-13261	180	18	information	information	NOUN
ajfa-13261	180	19	items	item	NOUN
ajfa-13261	180	20	,	,	PUNCT
ajfa-13261	180	21	with	with	ADP
ajfa-13261	180	22	three	three	NUM
ajfa-13261	180	23	attributes	attribute	NOUN
ajfa-13261	180	24	:	:	PUNCT
ajfa-13261	180	25	financial	financial	ADJ
ajfa-13261	180	26	information	information	NOUN
ajfa-13261	180	27	(	(	PUNCT
ajfa-13261	180	28	76	76	NUM
ajfa-13261	180	29	items	item	NOUN
ajfa-13261	180	30	)	)	PUNCT
ajfa-13261	180	31	,	,	PUNCT
ajfa-13261	180	32	non	non	ADJ
ajfa-13261	180	33	-	-	ADJ
ajfa-13261	180	34	financial	financial	ADJ
ajfa-13261	180	35	information	information	NOUN
ajfa-13261	180	36	(	(	PUNCT
ajfa-13261	180	37	68	68	NUM
ajfa-13261	180	38	items	item	NOUN
ajfa-13261	180	39	)	)	PUNCT
ajfa-13261	180	40	and	and	CCONJ
ajfa-13261	180	41	strategic	strategic	ADJ
ajfa-13261	180	42	information	information	NOUN
ajfa-13261	180	43	(	(	PUNCT
ajfa-13261	180	44	68	68	NUM
ajfa-13261	180	45	items	item	NOUN
ajfa-13261	180	46	)	)	PUNCT
ajfa-13261	180	47	.	.	PUNCT
ajfa-13261	181	1	to	to	PART
ajfa-13261	181	2	evaluate	evaluate	VERB
ajfa-13261	181	3	the	the	DET
ajfa-13261	181	4	level	level	NOUN
ajfa-13261	181	5	of	of	ADP
ajfa-13261	181	6	disclosure	disclosure	NOUN
ajfa-13261	181	7	practices	practice	NOUN
ajfa-13261	181	8	in	in	ADP
ajfa-13261	181	9	the	the	DET
ajfa-13261	181	10	asean	asean	ADJ
ajfa-13261	181	11	,	,	PUNCT
ajfa-13261	181	12	1	1	NUM
ajfa-13261	181	13	code	code	NOUN
ajfa-13261	181	14	is	be	AUX
ajfa-13261	181	15	assigned	assign	VERB
ajfa-13261	181	16	to	to	ADP
ajfa-13261	181	17	every	every	DET
ajfa-13261	181	18	information	information	NOUN
ajfa-13261	181	19	item	item	NOUN
ajfa-13261	181	20	that	that	PRON
ajfa-13261	181	21	was	be	AUX
ajfa-13261	181	22	expressed	express	VERB
ajfa-13261	181	23	on	on	ADP
ajfa-13261	181	24	the	the	DET
ajfa-13261	181	25	company	company	NOUN
ajfa-13261	181	26	’s	’s	PART
ajfa-13261	181	27	documents	document	NOUN
ajfa-13261	181	28	and	and	CCONJ
ajfa-13261	181	29	0	0	NUM
ajfa-13261	181	30	if	if	SCONJ
ajfa-13261	181	31	otherwise	otherwise	ADV
ajfa-13261	181	32	.	.	PUNCT
ajfa-13261	182	1	then	then	ADV
ajfa-13261	182	2	,	,	PUNCT
ajfa-13261	182	3	the	the	DET
ajfa-13261	182	4	total	total	ADJ
ajfa-13261	182	5	disclosure	disclosure	NOUN
ajfa-13261	182	6	score	score	NOUN
ajfa-13261	182	7	is	be	AUX
ajfa-13261	182	8	calculated	calculate	VERB
ajfa-13261	182	9	by	by	ADP
ajfa-13261	182	10	summing	sum	VERB
ajfa-13261	182	11	the	the	DET
ajfa-13261	182	12	value	value	NOUN
ajfa-13261	182	13	of	of	ADP
ajfa-13261	182	14	each	each	DET
ajfa-13261	182	15	information	information	NOUN
ajfa-13261	182	16	category	category	NOUN
ajfa-13261	182	17	and	and	CCONJ
ajfa-13261	182	18	converted	convert	VERB
ajfa-13261	182	19	to	to	ADP
ajfa-13261	182	20	the	the	DET
ajfa-13261	182	21	ratio	ratio	NOUN
ajfa-13261	182	22	of	of	ADP
ajfa-13261	182	23	the	the	DET
ajfa-13261	182	24	actual	actual	ADJ
ajfa-13261	182	25	scores	score	NOUN
ajfa-13261	182	26	that	that	PRON
ajfa-13261	182	27	were	be	AUX
ajfa-13261	182	28	awarded	award	VERB
ajfa-13261	182	29	to	to	ADP
ajfa-13261	182	30	a	a	DET
ajfa-13261	182	31	company	company	NOUN
ajfa-13261	182	32	when	when	SCONJ
ajfa-13261	182	33	requested	request	VERB
ajfa-13261	182	34	information	information	NOUN
ajfa-13261	182	35	was	be	AUX
ajfa-13261	182	36	disclosed	disclose	VERB
ajfa-13261	182	37	to	to	ADP
ajfa-13261	182	38	the	the	DET
ajfa-13261	182	39	total	total	ADJ
ajfa-13261	182	40	scores	score	NOUN
ajfa-13261	182	41	that	that	PRON
ajfa-13261	182	42	are	be	AUX
ajfa-13261	182	43	expected	expect	VERB
ajfa-13261	182	44	to	to	PART
ajfa-13261	182	45	earn	earn	VERB
ajfa-13261	182	46	.	.	PUNCT
ajfa-13261	183	1	the	the	DET
ajfa-13261	183	2	formula	formula	NOUN
ajfa-13261	183	3	of	of	ADP
ajfa-13261	183	4	the	the	DET
ajfa-13261	183	5	aforementioned	aforementioned	ADJ
ajfa-13261	183	6	index	index	NOUN
ajfa-13261	183	7	is	be	AUX
ajfa-13261	183	8	given	give	VERB
ajfa-13261	183	9	as	as	SCONJ
ajfa-13261	183	10	follows	follow	VERB
ajfa-13261	183	11	:	:	PUNCT
ajfa-13261	183	12	asian	asian	ADJ
ajfa-13261	183	13	journal	journal	NOUN
ajfa-13261	183	14	of	of	ADP
ajfa-13261	183	15	finance	finance	PROPN
ajfa-13261	183	16	&	&	CCONJ
ajfa-13261	183	17	accounting	accounting	PROPN
ajfa-13261	183	18	issn	issn	PROPN
ajfa-13261	183	19	1946	1946	NUM
ajfa-13261	183	20	-	-	PUNCT
ajfa-13261	183	21	052x	052x	NOUN
ajfa-13261	183	22	2018	2018	NUM
ajfa-13261	183	23	,	,	PUNCT
ajfa-13261	183	24	vol	vol	NOUN
ajfa-13261	183	25	.	.	PROPN
ajfa-13261	184	1	10	10	NUM
ajfa-13261	184	2	,	,	PUNCT
ajfa-13261	184	3	no	no	INTJ
ajfa-13261	184	4	.	.	NOUN
ajfa-13261	184	5	1	1	NUM
ajfa-13261	184	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	184	7	418	418	NUM
ajfa-13261	184	8	asean	asean	ADJ
ajfa-13261	184	9	disclosure	disclosure	NOUN
ajfa-13261	184	10	index	index	NOUN
ajfa-13261	184	11	(	(	PUNCT
ajfa-13261	184	12	adi	adi	PROPN
ajfa-13261	184	13	)	)	PUNCT
ajfa-13261	185	1	=	=	PUNCT
ajfa-13261	185	2	∑	∑	PUNCT
ajfa-13261	185	3	𝒅𝒊𝒏	𝒅𝒊𝒏	NOUN
ajfa-13261	185	4	𝒊=𝟏	𝒊=𝟏	NOUN
ajfa-13261	185	5	𝒏	𝒏	VERB
ajfa-13261	185	6	where	where	SCONJ
ajfa-13261	185	7	:	:	PUNCT
ajfa-13261	185	8			NOUN
ajfa-13261	185	9	asean	asean	PROPN
ajfa-13261	185	10	disclosure	disclosure	PROPN
ajfa-13261	185	11	index	index	NOUN
ajfa-13261	185	12	(	(	PUNCT
ajfa-13261	185	13	adi	adi	PROPN
ajfa-13261	185	14	)	)	PUNCT
ajfa-13261	185	15	=	=	NOUN
ajfa-13261	186	1	the	the	DET
ajfa-13261	186	2	ratio	ratio	NOUN
ajfa-13261	186	3	of	of	ADP
ajfa-13261	186	4	the	the	DET
ajfa-13261	186	5	actual	actual	ADJ
ajfa-13261	186	6	scores	score	NOUN
ajfa-13261	186	7	that	that	PRON
ajfa-13261	186	8	were	be	AUX
ajfa-13261	186	9	awarded	award	VERB
ajfa-13261	186	10	to	to	ADP
ajfa-13261	186	11	a	a	DET
ajfa-13261	186	12	company	company	NOUN
ajfa-13261	186	13	when	when	SCONJ
ajfa-13261	186	14	requested	request	VERB
ajfa-13261	186	15	information	information	NOUN
ajfa-13261	186	16	was	be	AUX
ajfa-13261	186	17	disclosed	disclose	VERB
ajfa-13261	186	18	to	to	ADP
ajfa-13261	186	19	the	the	DET
ajfa-13261	186	20	total	total	ADJ
ajfa-13261	186	21	scores	score	NOUN
ajfa-13261	186	22	that	that	PRON
ajfa-13261	186	23	are	be	AUX
ajfa-13261	186	24	expected	expect	VERB
ajfa-13261	186	25	to	to	PART
ajfa-13261	186	26	earn	earn	VERB
ajfa-13261	186	27	.	.	PUNCT
ajfa-13261	187	1	it	it	PRON
ajfa-13261	187	2	is	be	AUX
ajfa-13261	187	3	ranged	range	VERB
ajfa-13261	187	4	from	from	ADP
ajfa-13261	187	5	0	0	NUM
ajfa-13261	187	6	to	to	ADP
ajfa-13261	187	7	1	1	NUM
ajfa-13261	187	8	,	,	PUNCT
ajfa-13261	187	9	meaning	mean	VERB
ajfa-13261	187	10	that	that	SCONJ
ajfa-13261	187	11	if	if	SCONJ
ajfa-13261	187	12	a	a	DET
ajfa-13261	187	13	firm	firm	NOUN
ajfa-13261	187	14	disclosed	disclose	VERB
ajfa-13261	187	15	all	all	DET
ajfa-13261	187	16	212	212	NUM
ajfa-13261	187	17	items	item	NOUN
ajfa-13261	187	18	of	of	ADP
ajfa-13261	187	19	information	information	NOUN
ajfa-13261	187	20	,	,	PUNCT
ajfa-13261	187	21	it	it	PRON
ajfa-13261	187	22	would	would	AUX
ajfa-13261	187	23	receive	receive	VERB
ajfa-13261	187	24	a	a	DET
ajfa-13261	187	25	score	score	NOUN
ajfa-13261	187	26	of	of	ADP
ajfa-13261	187	27	1	1	NUM
ajfa-13261	187	28	,	,	PUNCT
ajfa-13261	187	29	accounting	account	VERB
ajfa-13261	187	30	for	for	ADP
ajfa-13261	187	31	100	100	NUM
ajfa-13261	187	32	%	%	NOUN
ajfa-13261	187	33	.	.	PUNCT
ajfa-13261	188	1			X
ajfa-13261	189	1	n	n	PROPN
ajfa-13261	189	2	=	=	PRON
ajfa-13261	190	1	the	the	DET
ajfa-13261	190	2	total	total	ADJ
ajfa-13261	190	3	number	number	NOUN
ajfa-13261	190	4	of	of	ADP
ajfa-13261	190	5	items	item	NOUN
ajfa-13261	190	6	that	that	PRON
ajfa-13261	190	7	could	could	AUX
ajfa-13261	190	8	be	be	AUX
ajfa-13261	190	9	disclosed	disclose	VERB
ajfa-13261	190	10	,	,	PUNCT
ajfa-13261	190	11	where	where	SCONJ
ajfa-13261	190	12	n	n	DET
ajfa-13261	190	13	≤	≤	ADV
ajfa-13261	190	14	212	212	NUM
ajfa-13261	190	15			NOUN
ajfa-13261	190	16	di	di	NOUN
ajfa-13261	190	17	=	=	PUNCT
ajfa-13261	190	18	the	the	DET
ajfa-13261	190	19	actual	actual	ADJ
ajfa-13261	190	20	value	value	NOUN
ajfa-13261	190	21	that	that	PRON
ajfa-13261	190	22	was	be	AUX
ajfa-13261	190	23	awarded	award	VERB
ajfa-13261	190	24	to	to	ADP
ajfa-13261	190	25	a	a	DET
ajfa-13261	190	26	company	company	NOUN
ajfa-13261	190	27	when	when	SCONJ
ajfa-13261	190	28	the	the	DET
ajfa-13261	190	29	requested	request	VERB
ajfa-13261	190	30	information	information	NOUN
ajfa-13261	190	31	is	be	AUX
ajfa-13261	190	32	disclosed	disclose	VERB
ajfa-13261	190	33	(	(	PUNCT
ajfa-13261	190	34	assigned	assign	VERB
ajfa-13261	190	35	as	as	ADP
ajfa-13261	190	36	1	1	NUM
ajfa-13261	190	37	if	if	SCONJ
ajfa-13261	190	38	the	the	DET
ajfa-13261	190	39	item	item	NOUN
ajfa-13261	190	40	di	di	NOUN
ajfa-13261	190	41	is	be	AUX
ajfa-13261	190	42	disclosed	disclose	VERB
ajfa-13261	190	43	,	,	PUNCT
ajfa-13261	190	44	and	and	CCONJ
ajfa-13261	190	45	0	0	NUM
ajfa-13261	190	46	otherwise	otherwise	ADV
ajfa-13261	190	47	)	)	PUNCT
ajfa-13261	190	48	5.3	5.3	NUM
ajfa-13261	190	49	.	.	PUNCT
ajfa-13261	190	50	statistical	statistical	ADJ
ajfa-13261	190	51	tool	tool	NOUN
ajfa-13261	190	52	and	and	CCONJ
ajfa-13261	190	53	measurement	measurement	NOUN
ajfa-13261	190	54	of	of	ADP
ajfa-13261	190	55	variables	variable	NOUN
ajfa-13261	190	56	regarding	regard	VERB
ajfa-13261	190	57	the	the	DET
ajfa-13261	190	58	purpose	purpose	NOUN
ajfa-13261	190	59	,	,	PUNCT
ajfa-13261	190	60	a	a	DET
ajfa-13261	190	61	multiple	multiple	ADJ
ajfa-13261	190	62	regression	regression	NOUN
ajfa-13261	190	63	model	model	NOUN
ajfa-13261	190	64	with	with	ADP
ajfa-13261	190	65	pooled	pool	VERB
ajfa-13261	190	66	ordinary	ordinary	ADJ
ajfa-13261	190	67	least	least	ADJ
ajfa-13261	190	68	square	square	ADJ
ajfa-13261	190	69	(	(	PUNCT
ajfa-13261	190	70	ols	ol	NOUN
ajfa-13261	190	71	)	)	PUNCT
ajfa-13261	190	72	method	method	NOUN
ajfa-13261	190	73	was	be	AUX
ajfa-13261	190	74	applied	apply	VERB
ajfa-13261	190	75	to	to	PART
ajfa-13261	190	76	analyze	analyze	VERB
ajfa-13261	190	77	the	the	DET
ajfa-13261	190	78	panel	panel	NOUN
ajfa-13261	190	79	data	datum	NOUN
ajfa-13261	190	80	by	by	ADP
ajfa-13261	190	81	neglecting	neglect	VERB
ajfa-13261	190	82	the	the	DET
ajfa-13261	190	83	differences	difference	NOUN
ajfa-13261	190	84	between	between	ADP
ajfa-13261	190	85	cross	cross	ADJ
ajfa-13261	190	86	-	-	ADJ
ajfa-13261	190	87	sectional	sectional	ADJ
ajfa-13261	190	88	and	and	CCONJ
ajfa-13261	190	89	time	time	NOUN
ajfa-13261	190	90	-	-	PUNCT
ajfa-13261	190	91	series	series	NOUN
ajfa-13261	190	92	effects	effect	NOUN
ajfa-13261	190	93	.	.	PUNCT
ajfa-13261	191	1	to	to	PART
ajfa-13261	191	2	estimate	estimate	VERB
ajfa-13261	191	3	transfer	transfer	NOUN
ajfa-13261	191	4	functions	function	NOUN
ajfa-13261	191	5	with	with	ADP
ajfa-13261	191	6	the	the	DET
ajfa-13261	191	7	dependent	dependent	ADJ
ajfa-13261	191	8	variable	variable	NOUN
ajfa-13261	191	9	(	(	PUNCT
ajfa-13261	191	10	as	as	SCONJ
ajfa-13261	191	11	represented	represent	VERB
ajfa-13261	191	12	by	by	ADP
ajfa-13261	191	13	the	the	DET
ajfa-13261	191	14	extent	extent	NOUN
ajfa-13261	191	15	of	of	ADP
ajfa-13261	191	16	corporate	corporate	ADJ
ajfa-13261	191	17	disclosure	disclosure	NOUN
ajfa-13261	191	18	in	in	ADP
ajfa-13261	191	19	singapore	singapore	PROPN
ajfa-13261	191	20	)	)	PUNCT
ajfa-13261	191	21	,	,	PUNCT
ajfa-13261	191	22	the	the	DET
ajfa-13261	191	23	predictors	predictor	NOUN
ajfa-13261	191	24	or	or	CCONJ
ajfa-13261	191	25	better	well	ADV
ajfa-13261	191	26	known	know	VERB
ajfa-13261	191	27	as	as	ADP
ajfa-13261	191	28	the	the	DET
ajfa-13261	191	29	independent	independent	ADJ
ajfa-13261	191	30	variables	variable	NOUN
ajfa-13261	191	31	were	be	AUX
ajfa-13261	191	32	tested	test	VERB
ajfa-13261	191	33	through	through	ADP
ajfa-13261	191	34	eviews	eviews	PROPN
ajfa-13261	191	35	10	10	NUM
ajfa-13261	191	36	.	.	PUNCT
ajfa-13261	192	1	the	the	DET
ajfa-13261	192	2	analytical	analytical	ADJ
ajfa-13261	192	3	equations	equation	NOUN
ajfa-13261	192	4	in	in	ADP
ajfa-13261	192	5	the	the	DET
ajfa-13261	192	6	pooled	pool	VERB
ajfa-13261	192	7	form	form	NOUN
ajfa-13261	192	8	are	be	AUX
ajfa-13261	192	9	as	as	ADV
ajfa-13261	192	10	follow	follow	VERB
ajfa-13261	192	11	:	:	PUNCT
ajfa-13261	193	1	adiit	adiit	NOUN
ajfa-13261	193	2	=	=	SYM
ajfa-13261	193	3	𝛽0	𝛽0	PROPN
ajfa-13261	193	4	+	+	CCONJ
ajfa-13261	193	5	𝛽1	𝛽1	ADJ
ajfa-13261	193	6	𝐵𝑆𝐼𝑍𝐸𝑖𝑡	𝐵𝑆𝐼𝑍𝐸𝑖𝑡	PROPN
ajfa-13261	193	7	+	+	NUM
ajfa-13261	193	8	𝛽2	𝛽2	PROPN
ajfa-13261	193	9	𝐵𝐼𝑁𝐷𝑖𝑡	𝐵𝐼𝑁𝐷𝑖𝑡	PROPN
ajfa-13261	193	10	+	+	NUM
ajfa-13261	193	11	𝛽3	𝛽3	PROPN
ajfa-13261	193	12	𝐵𝑀𝐸𝐸𝑇𝑖𝑡	𝐵𝑀𝐸𝐸𝑇𝑖𝑡	PROPN
ajfa-13261	193	13	+	+	PROPN
ajfa-13261	193	14	𝛽4	𝛽4	PROPN
ajfa-13261	193	15	𝐷𝑃𝑅𝑖𝑡	𝐷𝑃𝑅𝑖𝑡	NOUN
ajfa-13261	193	16	+	+	CCONJ
ajfa-13261	193	17	𝛽5	𝛽5	PROPN
ajfa-13261	193	18	𝐺𝐸𝑁𝑖𝑡	𝐺𝐸𝑁𝑖𝑡	NOUN
ajfa-13261	193	19	+	+	CCONJ
ajfa-13261	193	20	𝛽6	𝛽6	NOUN
ajfa-13261	193	21	𝐷𝑈𝐴𝐿𝑖𝑡	𝐷𝑈𝐴𝐿𝑖𝑡	PROPN
ajfa-13261	193	22	+	+	PROPN
ajfa-13261	193	23	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
ajfa-13261	193	24	(	(	PUNCT
ajfa-13261	193	25	1	1	NUM
ajfa-13261	193	26	)	)	PUNCT
ajfa-13261	193	27	adiit	adiit	NOUN
ajfa-13261	193	28	=	=	SYM
ajfa-13261	193	29	𝛽0	𝛽0	NOUN
ajfa-13261	193	30	+	+	CCONJ
ajfa-13261	193	31	𝛽1	𝛽1	NOUN
ajfa-13261	193	32	𝐴𝐶𝐼𝑖𝑡	𝐴𝐶𝐼𝑖𝑡	PROPN
ajfa-13261	193	33	+	+	PROPN
ajfa-13261	193	34	𝛽2	𝛽2	PROPN
ajfa-13261	193	35	𝐴𝐶𝑀𝐸𝐸𝑇𝑖𝑡	𝐴𝐶𝑀𝐸𝐸𝑇𝑖𝑡	PROPN
ajfa-13261	193	36	+	+	CCONJ
ajfa-13261	193	37	𝛽3𝐴𝐶𝑃𝑅𝑖𝑡	𝛽3𝐴𝐶𝑃𝑅𝑖𝑡	NOUN
ajfa-13261	193	38	+	+	ADV
ajfa-13261	193	39	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
ajfa-13261	193	40	(	(	PUNCT
ajfa-13261	193	41	2	2	NUM
ajfa-13261	193	42	)	)	PUNCT
ajfa-13261	193	43	adiit=	adiit=	NUM
ajfa-13261	193	44	𝛽0	𝛽0	NOUN
ajfa-13261	193	45	+	+	CCONJ
ajfa-13261	193	46	𝛽1	𝛽1	ADJ
ajfa-13261	193	47	𝐵𝑆𝐼𝑍𝐸𝑖𝑡	𝐵𝑆𝐼𝑍𝐸𝑖𝑡	PROPN
ajfa-13261	193	48	+	+	NUM
ajfa-13261	193	49	𝛽2	𝛽2	PROPN
ajfa-13261	193	50	𝐵𝐼𝑁𝐷𝑖𝑡	𝐵𝐼𝑁𝐷𝑖𝑡	PROPN
ajfa-13261	193	51	+	+	NUM
ajfa-13261	193	52	𝛽3	𝛽3	PROPN
ajfa-13261	193	53	𝐵𝑀𝐸𝐸𝑇𝑖𝑡	𝐵𝑀𝐸𝐸𝑇𝑖𝑡	PROPN
ajfa-13261	193	54	+	+	CCONJ
ajfa-13261	193	55	𝛽4	𝛽4	PROPN
ajfa-13261	193	56	𝐷𝑃𝑅𝑖𝑡	𝐷𝑃𝑅𝑖𝑡	NOUN
ajfa-13261	193	57	+	+	CCONJ
ajfa-13261	193	58	𝛽5	𝛽5	PROPN
ajfa-13261	193	59	𝐺𝐸𝑁𝑖𝑡	𝐺𝐸𝑁𝑖𝑡	ADJ
ajfa-13261	193	60	+	+	SYM
ajfa-13261	193	61	𝛽6	𝛽6	NOUN
ajfa-13261	193	62	𝐷𝑈𝐴𝐿𝑖𝑡	𝐷𝑈𝐴𝐿𝑖𝑡	ADJ
ajfa-13261	193	63	+	+	ADP
ajfa-13261	193	64	𝛽7	𝛽7	NOUN
ajfa-13261	193	65	𝐴𝐶𝐼𝑖𝑡	𝐴𝐶𝐼𝑖𝑡	PROPN
ajfa-13261	194	1	+	+	NOUN
ajfa-13261	194	2	𝛽8	𝛽8	PROPN
ajfa-13261	194	3	𝐴𝐶𝑀𝐸𝐸𝑇𝑖𝑡	𝐴𝐶𝑀𝐸𝐸𝑇𝑖𝑡	PROPN
ajfa-13261	194	4	+	+	NOUN
ajfa-13261	194	5	𝛽9𝐴𝐶𝑃𝑅𝑖𝑡	𝛽9𝐴𝐶𝑃𝑅𝑖𝑡	X
ajfa-13261	194	6	+	+	X
ajfa-13261	194	7	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
ajfa-13261	194	8	(	(	PUNCT
ajfa-13261	194	9	3	3	NUM
ajfa-13261	194	10	)	)	PUNCT
ajfa-13261	194	11	where	where	SCONJ
ajfa-13261	194	12	𝐴𝐷𝐼𝑖𝑡	𝐴𝐷𝐼𝑖𝑡	PROPN
ajfa-13261	194	13	is	be	AUX
ajfa-13261	194	14	the	the	DET
ajfa-13261	194	15	extent	extent	NOUN
ajfa-13261	194	16	of	of	ADP
ajfa-13261	194	17	corporate	corporate	ADJ
ajfa-13261	194	18	disclosure	disclosure	NOUN
ajfa-13261	194	19	practices	practice	NOUN
ajfa-13261	194	20	of	of	ADP
ajfa-13261	194	21	a	a	DET
ajfa-13261	194	22	firm	firm	NOUN
ajfa-13261	194	23	i	i	PRON
ajfa-13261	194	24	in	in	ADP
ajfa-13261	194	25	time	time	NOUN
ajfa-13261	194	26	t	t	PROPN
ajfa-13261	194	27	;	;	PUNCT
ajfa-13261	194	28	𝛽0	𝛽0	PROPN
ajfa-13261	194	29	is	be	AUX
ajfa-13261	194	30	the	the	DET
ajfa-13261	194	31	constant	constant	ADJ
ajfa-13261	194	32	term	term	NOUN
ajfa-13261	194	33	;	;	PUNCT
ajfa-13261	194	34	𝛽𝑖	𝛽𝑖	VERB
ajfa-13261	194	35	is	be	AUX
ajfa-13261	194	36	the	the	DET
ajfa-13261	194	37	parameter	parameter	NOUN
ajfa-13261	194	38	of	of	ADP
ajfa-13261	194	39	the	the	DET
ajfa-13261	194	40	correlation	correlation	NOUN
ajfa-13261	194	41	;	;	PUNCT
ajfa-13261	194	42	𝐵𝑆𝐼𝑍𝐸𝑖𝑡	𝐵𝑆𝐼𝑍𝐸𝑖𝑡	PROPN
ajfa-13261	194	43	is	be	AUX
ajfa-13261	194	44	the	the	DET
ajfa-13261	194	45	total	total	ADJ
ajfa-13261	194	46	size	size	NOUN
ajfa-13261	194	47	of	of	ADP
ajfa-13261	194	48	the	the	DET
ajfa-13261	194	49	board	board	NOUN
ajfa-13261	194	50	;	;	PUNCT
ajfa-13261	194	51	𝐵𝐼𝑁𝐷𝑖𝑡	𝐵𝐼𝑁𝐷𝑖𝑡	PROPN
ajfa-13261	194	52	is	be	AUX
ajfa-13261	194	53	the	the	DET
ajfa-13261	194	54	proportion	proportion	NOUN
ajfa-13261	194	55	of	of	ADP
ajfa-13261	194	56	independent	independent	ADJ
ajfa-13261	194	57	non	non	ADJ
ajfa-13261	194	58	-	-	ADJ
ajfa-13261	194	59	executive	executive	ADJ
ajfa-13261	194	60	directors	director	NOUN
ajfa-13261	194	61	on	on	ADP
ajfa-13261	194	62	board	board	NOUN
ajfa-13261	194	63	;	;	PUNCT
ajfa-13261	194	64	𝐵𝑀𝐸𝐸𝑇𝑖𝑡	𝐵𝑀𝐸𝐸𝑇𝑖𝑡	NOUN
ajfa-13261	194	65	is	be	AUX
ajfa-13261	194	66	the	the	DET
ajfa-13261	194	67	number	number	NOUN
ajfa-13261	194	68	of	of	ADP
ajfa-13261	194	69	board	board	NOUN
ajfa-13261	194	70	meeting	meeting	NOUN
ajfa-13261	194	71	held	hold	VERB
ajfa-13261	194	72	during	during	ADP
ajfa-13261	194	73	the	the	DET
ajfa-13261	194	74	year	year	NOUN
ajfa-13261	194	75	;	;	PUNCT
ajfa-13261	194	76	𝐷𝑃𝑅𝑖𝑡	𝐷𝑃𝑅𝑖𝑡	NUM
ajfa-13261	194	77	is	be	AUX
ajfa-13261	194	78	tthe	tthe	ADP
ajfa-13261	194	79	he	he	PRON
ajfa-13261	194	80	average	average	ADJ
ajfa-13261	194	81	director	director	NOUN
ajfa-13261	194	82	participation	participation	NOUN
ajfa-13261	194	83	rate	rate	NOUN
ajfa-13261	194	84	;	;	PUNCT
ajfa-13261	194	85	𝐺𝐸𝑁𝑖𝑗𝑡	𝐺𝐸𝑁𝑖𝑗𝑡	PROPN
ajfa-13261	194	86	is	be	AUX
ajfa-13261	194	87	the	the	DET
ajfa-13261	194	88	proportion	proportion	NOUN
ajfa-13261	194	89	of	of	ADP
ajfa-13261	194	90	women	woman	NOUN
ajfa-13261	194	91	on	on	ADP
ajfa-13261	194	92	the	the	DET
ajfa-13261	194	93	board	board	NOUN
ajfa-13261	194	94	;	;	PUNCT
ajfa-13261	194	95	𝐷𝑈𝐴𝐿𝑖𝑡	𝐷𝑈𝐴𝐿𝑖𝑡	PROPN
ajfa-13261	194	96	is	be	AUX
ajfa-13261	194	97	the	the	DET
ajfa-13261	194	98	dummy	dummy	NOUN
ajfa-13261	194	99	of	of	ADP
ajfa-13261	194	100	duality	duality	NOUN
ajfa-13261	194	101	of	of	ADP
ajfa-13261	194	102	roles	role	NOUN
ajfa-13261	194	103	between	between	ADP
ajfa-13261	194	104	the	the	DET
ajfa-13261	194	105	chairman	chairman	NOUN
ajfa-13261	194	106	and	and	CCONJ
ajfa-13261	194	107	ceo	ceo	NOUN
ajfa-13261	194	108	of	of	ADP
ajfa-13261	194	109	a	a	DET
ajfa-13261	194	110	firm	firm	NOUN
ajfa-13261	194	111	;	;	PUNCT
ajfa-13261	194	112	𝐴𝐶𝐼𝑖𝑡	𝐴𝐶𝐼𝑖𝑡	PROPN
ajfa-13261	194	113	is	be	AUX
ajfa-13261	194	114	the	the	DET
ajfa-13261	194	115	proportion	proportion	NOUN
ajfa-13261	194	116	the	the	PRON
ajfa-13261	194	117	of	of	ADP
ajfa-13261	194	118	independent	independent	ADJ
ajfa-13261	194	119	directors	director	NOUN
ajfa-13261	194	120	on	on	ADP
ajfa-13261	194	121	the	the	DET
ajfa-13261	194	122	audit	audit	NOUN
ajfa-13261	194	123	committee	committee	NOUN
ajfa-13261	194	124	;	;	PUNCT
ajfa-13261	194	125	𝐴𝐶𝑀𝐸𝐸𝑇𝑖𝑡	𝐴𝐶𝑀𝐸𝐸𝑇𝑖𝑡	NOUN
ajfa-13261	194	126	is	be	AUX
ajfa-13261	194	127	the	the	DET
ajfa-13261	194	128	number	number	NOUN
ajfa-13261	194	129	of	of	ADP
ajfa-13261	194	130	audit	audit	NOUN
ajfa-13261	194	131	committee	committee	NOUN
ajfa-13261	194	132	meeting	meeting	NOUN
ajfa-13261	194	133	held	hold	VERB
ajfa-13261	194	134	during	during	ADP
ajfa-13261	194	135	the	the	DET
ajfa-13261	194	136	year	year	NOUN
ajfa-13261	194	137	;	;	PUNCT
ajfa-13261	194	138	𝐴𝐶𝑃𝑅𝑖𝑡	𝐴𝐶𝑃𝑅𝑖𝑡	PROPN
ajfa-13261	194	139	is	be	AUX
ajfa-13261	194	140	the	the	DET
ajfa-13261	194	141	average	average	ADJ
ajfa-13261	194	142	audit	audit	NOUN
ajfa-13261	194	143	committee	committee	NOUN
ajfa-13261	194	144	participation	participation	NOUN
ajfa-13261	194	145	rate	rate	NOUN
ajfa-13261	194	146	;	;	PUNCT
ajfa-13261	194	147	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
ajfa-13261	194	148	is	be	AUX
ajfa-13261	194	149	the	the	DET
ajfa-13261	194	150	error	error	NOUN
ajfa-13261	194	151	term	term	NOUN
ajfa-13261	194	152	;	;	PUNCT
ajfa-13261	194	153	i	i	PRON
ajfa-13261	194	154	is	be	AUX
ajfa-13261	194	155	the	the	DET
ajfa-13261	194	156	ith	ith	PROPN
ajfa-13261	194	157	observation	observation	NOUN
ajfa-13261	194	158	firm	firm	NOUN
ajfa-13261	194	159	and	and	CCONJ
ajfa-13261	194	160	t	t	PROPN
ajfa-13261	194	161	is	be	AUX
ajfa-13261	194	162	the	the	DET
ajfa-13261	194	163	year	year	NOUN
ajfa-13261	194	164	of	of	ADP
ajfa-13261	194	165	observation	observation	NOUN
ajfa-13261	194	166	.	.	PUNCT
ajfa-13261	195	1	6	6	X
ajfa-13261	195	2	.	.	X
ajfa-13261	195	3	results	result	VERB
ajfa-13261	195	4	6.1	6.1	NUM
ajfa-13261	195	5	.	.	PUNCT
ajfa-13261	196	1	descriptive	descriptive	ADJ
ajfa-13261	196	2	analysis	analysis	NOUN
ajfa-13261	196	3	of	of	ADP
ajfa-13261	196	4	independent	independent	ADJ
ajfa-13261	196	5	variables	variable	NOUN
ajfa-13261	196	6	table	table	NOUN
ajfa-13261	196	7	2	2	NUM
ajfa-13261	196	8	provides	provide	VERB
ajfa-13261	196	9	an	an	DET
ajfa-13261	196	10	overview	overview	NOUN
ajfa-13261	196	11	of	of	ADP
ajfa-13261	196	12	descriptive	descriptive	ADJ
ajfa-13261	196	13	statistics	statistic	NOUN
ajfa-13261	196	14	for	for	ADP
ajfa-13261	196	15	the	the	DET
ajfa-13261	196	16	selected	select	VERB
ajfa-13261	196	17	variables	variable	NOUN
ajfa-13261	196	18	in	in	ADP
ajfa-13261	196	19	the	the	DET
ajfa-13261	196	20	multiple	multiple	ADJ
ajfa-13261	196	21	regression	regression	NOUN
ajfa-13261	196	22	models	model	NOUN
ajfa-13261	196	23	.	.	PUNCT
ajfa-13261	197	1	the	the	DET
ajfa-13261	197	2	results	result	NOUN
ajfa-13261	197	3	cover	cover	VERB
ajfa-13261	197	4	the	the	DET
ajfa-13261	197	5	pooled	pooled	ADJ
ajfa-13261	197	6	data	datum	NOUN
ajfa-13261	197	7	from	from	ADP
ajfa-13261	197	8	22	22	NUM
ajfa-13261	197	9	listed	list	VERB
ajfa-13261	197	10	companies	company	NOUN
ajfa-13261	197	11	in	in	ADP
ajfa-13261	197	12	singapore	singapore	PROPN
ajfa-13261	197	13	over	over	ADP
ajfa-13261	197	14	the	the	DET
ajfa-13261	197	15	years	year	NOUN
ajfa-13261	197	16	2011	2011	NUM
ajfa-13261	197	17	-	-	SYM
ajfa-13261	197	18	2015	2015	NUM
ajfa-13261	197	19	as	as	ADP
ajfa-13261	197	20	present	present	ADJ
ajfa-13261	197	21	in	in	ADP
ajfa-13261	197	22	the	the	DET
ajfa-13261	197	23	below	below	ADJ
ajfa-13261	197	24	table	table	NOUN
ajfa-13261	197	25	:	:	PUNCT
ajfa-13261	197	26	asian	asian	ADJ
ajfa-13261	197	27	journal	journal	NOUN
ajfa-13261	197	28	of	of	ADP
ajfa-13261	197	29	finance	finance	PROPN
ajfa-13261	197	30	&	&	CCONJ
ajfa-13261	197	31	accounting	accounting	PROPN
ajfa-13261	197	32	issn	issn	PROPN
ajfa-13261	197	33	1946	1946	NUM
ajfa-13261	197	34	-	-	PUNCT
ajfa-13261	197	35	052x	052x	NOUN
ajfa-13261	197	36	2018	2018	NUM
ajfa-13261	197	37	,	,	PUNCT
ajfa-13261	197	38	vol	vol	NOUN
ajfa-13261	197	39	.	.	PROPN
ajfa-13261	197	40	10	10	NUM
ajfa-13261	197	41	,	,	PUNCT
ajfa-13261	197	42	no	no	INTJ
ajfa-13261	197	43	.	.	NOUN
ajfa-13261	197	44	1	1	NUM
ajfa-13261	197	45	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	197	46	419	419	NUM
ajfa-13261	197	47	table	table	NOUN
ajfa-13261	197	48	2	2	NUM
ajfa-13261	197	49	.	.	PUNCT
ajfa-13261	198	1	the	the	DET
ajfa-13261	198	2	summary	summary	NOUN
ajfa-13261	198	3	result	result	NOUN
ajfa-13261	198	4	of	of	ADP
ajfa-13261	198	5	descriptive	descriptive	ADJ
ajfa-13261	198	6	analysis	analysis	NOUN
ajfa-13261	198	7	mean	mean	NOUN
ajfa-13261	198	8	median	median	ADJ
ajfa-13261	198	9	maximum	maximum	ADJ
ajfa-13261	198	10	minimum	minimum	ADJ
ajfa-13261	198	11	std	std	NOUN
ajfa-13261	198	12	.	.	PUNCT
ajfa-13261	199	1	dev	dev	PROPN
ajfa-13261	199	2	.	.	PROPN
ajfa-13261	199	3	skewness	skewness	PROPN
ajfa-13261	199	4	kurtosis	kurtosis	VERB
ajfa-13261	199	5	jarque	jarque	NOUN
ajfa-13261	199	6	-	-	PUNCT
ajfa-13261	199	7	bera	bera	NOUN
ajfa-13261	199	8	dscore	dscore	VERB
ajfa-13261	199	9	0.606	0.606	NUM
ajfa-13261	199	10	0.599	0.599	NUM
ajfa-13261	199	11	0.741	0.741	NUM
ajfa-13261	199	12	0.509	0.509	NUM
ajfa-13261	199	13	0.053	0.053	NUM
ajfa-13261	199	14	0.401	0.401	NUM
ajfa-13261	199	15	2.518	2.518	NUM
ajfa-13261	199	16	4.015	4.015	NUM
ajfa-13261	199	17	f_dscore	f_dscore	ADP
ajfa-13261	199	18	0.613	0.613	NUM
ajfa-13261	199	19	0.618	0.618	NUM
ajfa-13261	199	20	0.737	0.737	NUM
ajfa-13261	199	21	0.474	0.474	NUM
ajfa-13261	199	22	0.060	0.060	NUM
ajfa-13261	199	23	-0.104	-0.104	PROPN
ajfa-13261	199	24	2.581	2.581	NUM
ajfa-13261	199	25	1.001	1.001	NUM
ajfa-13261	199	26	nf_dscore	nf_dscore	NOUN
ajfa-13261	199	27	0.612	0.612	NUM
ajfa-13261	199	28	0.610	0.610	NUM
ajfa-13261	199	29	0.765	0.765	NUM
ajfa-13261	199	30	0.485	0.485	NUM
ajfa-13261	199	31	0.059	0.059	NUM
ajfa-13261	199	32	0.248	0.248	NUM
ajfa-13261	199	33	3.000	3.000	NUM
ajfa-13261	199	34	1.131	1.131	NUM
ajfa-13261	199	35	s_dscore	s_dscore	ADP
ajfa-13261	199	36	0.593	0.593	NUM
ajfa-13261	199	37	0.588	0.588	NUM
ajfa-13261	199	38	0.735	0.735	NUM
ajfa-13261	199	39	0.471	0.471	NUM
ajfa-13261	199	40	0.061	0.061	NUM
ajfa-13261	199	41	0.195	0.195	NUM
ajfa-13261	199	42	2.317	2.317	NUM
ajfa-13261	199	43	2.835	2.835	NUM
ajfa-13261	199	44	bsize	bsize	VERB
ajfa-13261	199	45	9.809	9.809	NUM
ajfa-13261	199	46	10.000	10.000	NUM
ajfa-13261	199	47	15.000	15.000	NUM
ajfa-13261	199	48	5.000	5.000	NUM
ajfa-13261	199	49	1.956	1.956	NUM
ajfa-13261	199	50	-0.174	-0.174	NUM
ajfa-13261	199	51	3.496	3.496	NUM
ajfa-13261	199	52	1.682	1.682	NUM
ajfa-13261	199	53	bind	bind	VERB
ajfa-13261	199	54	0.625	0.625	NUM
ajfa-13261	199	55	0.631	0.631	NUM
ajfa-13261	199	56	0.917	0.917	NUM
ajfa-13261	199	57	0.333	0.333	NUM
ajfa-13261	199	58	0.165	0.165	NUM
ajfa-13261	199	59	-0.199	-0.199	NUM
ajfa-13261	199	60	2.131	2.131	NUM
ajfa-13261	199	61	4.185	4.185	NUM
ajfa-13261	199	62	bmeet	bmeet	NOUN
ajfa-13261	199	63	6.236	6.236	NUM
ajfa-13261	199	64	5.500	5.500	NUM
ajfa-13261	199	65	18.000	18.000	NUM
ajfa-13261	199	66	4.000	4.000	NUM
ajfa-13261	199	67	2.726	2.726	NUM
ajfa-13261	199	68	2.284	2.284	NUM
ajfa-13261	199	69	9.495	9.495	NUM
ajfa-13261	199	70	288.989	288.989	NUM
ajfa-13261	199	71	dpr	dpr	PROPN
ajfa-13261	199	72	8.875	8.875	NUM
ajfa-13261	199	73	9.000	9.000	NUM
ajfa-13261	199	74	13.000	13.000	NUM
ajfa-13261	199	75	0.097	0.097	NUM
ajfa-13261	199	76	1.945	1.945	NUM
ajfa-13261	199	77	-0.889	-0.889	NOUN
ajfa-13261	199	78	6.061	6.061	NUM
ajfa-13261	199	79	57.429	57.429	NUM
ajfa-13261	199	80	gen	gen	PROPN
ajfa-13261	199	81	0.077	0.077	NUM
ajfa-13261	199	82	0.083	0.083	NUM
ajfa-13261	199	83	0.364	0.364	NUM
ajfa-13261	199	84	0.000	0.000	NUM
ajfa-13261	199	85	0.082	0.082	NUM
ajfa-13261	199	86	0.827	0.827	NUM
ajfa-13261	199	87	3.319	3.319	NUM
ajfa-13261	199	88	12.998	12.998	NUM
ajfa-13261	199	89	dual	dual	ADJ
ajfa-13261	199	90	0.136	0.136	NUM
ajfa-13261	199	91	0.000	0.000	NUM
ajfa-13261	199	92	1.000	1.000	NUM
ajfa-13261	199	93	0.000	0.000	NUM
ajfa-13261	199	94	0.345	0.345	NUM
ajfa-13261	199	95	2.119	2.119	NUM
ajfa-13261	199	96	5.491	5.491	NUM
ajfa-13261	199	97	110.784	110.784	NUM
ajfa-13261	199	98	aci	aci	PROPN
ajfa-13261	199	99	0.890	0.890	NUM
ajfa-13261	199	100	1.000	1.000	NUM
ajfa-13261	199	101	1.250	1.250	NUM
ajfa-13261	199	102	0.250	0.250	NUM
ajfa-13261	199	103	0.159	0.159	NUM
ajfa-13261	199	104	-0.918	-0.918	NOUN
ajfa-13261	199	105	4.312	4.312	NUM
ajfa-13261	199	106	23.342	23.342	NUM
ajfa-13261	199	107	acmeet	acmeet	ADP
ajfa-13261	199	108	4.527	4.527	NUM
ajfa-13261	199	109	4.000	4.000	NUM
ajfa-13261	199	110	9.000	9.000	NUM
ajfa-13261	199	111	2.000	2.000	NUM
ajfa-13261	199	112	1.029	1.029	NUM
ajfa-13261	199	113	2.210	2.210	NUM
ajfa-13261	199	114	9.363	9.363	NUM
ajfa-13261	199	115	275.110	275.110	NUM
ajfa-13261	199	116	acpr	acpr	NOUN
ajfa-13261	199	117	3.708	3.708	NUM
ajfa-13261	199	118	3.800	3.800	NUM
ajfa-13261	199	119	5.000	5.000	NUM
ajfa-13261	199	120	2.250	2.250	NUM
ajfa-13261	199	121	0.621	0.621	NUM
ajfa-13261	199	122	-0.267	-0.267	NUM
ajfa-13261	199	123	2.623	2.623	NUM
ajfa-13261	199	124	1.955	1.955	NUM
ajfa-13261	199	125	6.2	6.2	NUM
ajfa-13261	199	126	.	.	PUNCT
ajfa-13261	200	1	correlation	correlation	NOUN
ajfa-13261	200	2	analysis	analysis	NOUN
ajfa-13261	200	3	the	the	DET
ajfa-13261	200	4	correlation	correlation	NOUN
ajfa-13261	200	5	analysis	analysis	NOUN
ajfa-13261	200	6	always	always	ADV
ajfa-13261	200	7	plays	play	VERB
ajfa-13261	200	8	a	a	DET
ajfa-13261	200	9	significant	significant	ADJ
ajfa-13261	200	10	role	role	NOUN
ajfa-13261	200	11	in	in	ADP
ajfa-13261	200	12	the	the	DET
ajfa-13261	200	13	regression	regression	NOUN
ajfa-13261	200	14	model	model	NOUN
ajfa-13261	200	15	because	because	SCONJ
ajfa-13261	200	16	this	this	PRON
ajfa-13261	200	17	can	can	AUX
ajfa-13261	200	18	be	be	AUX
ajfa-13261	200	19	the	the	DET
ajfa-13261	200	20	indicators	indicator	NOUN
ajfa-13261	200	21	to	to	PART
ajfa-13261	200	22	measure	measure	VERB
ajfa-13261	200	23	how	how	SCONJ
ajfa-13261	200	24	independent	independent	ADJ
ajfa-13261	200	25	variables	variable	NOUN
ajfa-13261	200	26	impact	impact	VERB
ajfa-13261	200	27	dependent	dependent	ADJ
ajfa-13261	200	28	variable	variable	NOUN
ajfa-13261	200	29	.	.	PUNCT
ajfa-13261	201	1	as	as	ADP
ajfa-13261	201	2	a	a	DET
ajfa-13261	201	3	result	result	NOUN
ajfa-13261	201	4	of	of	ADP
ajfa-13261	201	5	this	this	PRON
ajfa-13261	201	6	,	,	PUNCT
ajfa-13261	201	7	it	it	PRON
ajfa-13261	201	8	is	be	AUX
ajfa-13261	201	9	used	use	VERB
ajfa-13261	201	10	to	to	PART
ajfa-13261	201	11	analyze	analyze	VERB
ajfa-13261	201	12	the	the	DET
ajfa-13261	201	13	relationship	relationship	NOUN
ajfa-13261	201	14	between	between	ADP
ajfa-13261	201	15	each	each	DET
ajfa-13261	201	16	explanatory	explanatory	ADJ
ajfa-13261	201	17	variables	variable	NOUN
ajfa-13261	201	18	and	and	CCONJ
ajfa-13261	201	19	dependent	dependent	ADJ
ajfa-13261	201	20	variable	variable	NOUN
ajfa-13261	201	21	to	to	PART
ajfa-13261	201	22	explain	explain	VERB
ajfa-13261	201	23	the	the	DET
ajfa-13261	201	24	determinants	determinant	NOUN
ajfa-13261	201	25	of	of	ADP
ajfa-13261	201	26	disclosure	disclosure	NOUN
ajfa-13261	201	27	score	score	NOUN
ajfa-13261	201	28	as	as	SCONJ
ajfa-13261	201	29	presented	present	VERB
ajfa-13261	201	30	in	in	ADP
ajfa-13261	201	31	table3	table3	PROPN
ajfa-13261	201	32	:	:	PUNCT
ajfa-13261	201	33	table	table	NOUN
ajfa-13261	201	34	3	3	NUM
ajfa-13261	201	35	.	.	PUNCT
ajfa-13261	202	1	the	the	DET
ajfa-13261	202	2	summary	summary	NOUN
ajfa-13261	202	3	result	result	NOUN
ajfa-13261	202	4	of	of	ADP
ajfa-13261	202	5	correlation	correlation	NOUN
ajfa-13261	202	6	analysis	analysis	NOUN
ajfa-13261	202	7	dscore	dscore	ADJ
ajfa-13261	202	8	bsize	bsize	NOUN
ajfa-13261	202	9	bind	bind	VERB
ajfa-13261	202	10	bmeet	bmeet	PROPN
ajfa-13261	202	11	dpr	dpr	PROPN
ajfa-13261	202	12	gen	gen	PROPN
ajfa-13261	202	13	dual	dual	ADJ
ajfa-13261	202	14	aci	aci	PROPN
ajfa-13261	202	15	acmeet	acmeet	PROPN
ajfa-13261	202	16	acpr	acpr	VERB
ajfa-13261	202	17	dscore	dscore	PROPN
ajfa-13261	202	18	1.000	1.000	NUM
ajfa-13261	202	19	bsize	bsize	VERB
ajfa-13261	202	20	0.102	0.102	NUM
ajfa-13261	202	21	1.000	1.000	NUM
ajfa-13261	202	22	bind	bind	NOUN
ajfa-13261	202	23	-0.379	-0.379	NOUN
ajfa-13261	202	24	-0.148	-0.148	PUNCT
ajfa-13261	202	25	1.000	1.000	NUM
ajfa-13261	202	26	bmeet	bmeet	NOUN
ajfa-13261	202	27	-0.101	-0.101	PUNCT
ajfa-13261	202	28	0.194	0.194	NUM
ajfa-13261	202	29	0.276	0.276	NUM
ajfa-13261	202	30	1.000	1.000	NUM
ajfa-13261	202	31	dpr	dpr	PROPN
ajfa-13261	202	32	0.120	0.120	NUM
ajfa-13261	202	33	0.778	0.778	NUM
ajfa-13261	202	34	-0.168	-0.168	NUM
ajfa-13261	202	35	0.124	0.124	NUM
ajfa-13261	202	36	1.000	1.000	NUM
ajfa-13261	202	37	gen	gen	X
ajfa-13261	202	38	-0.232	-0.232	PUNCT
ajfa-13261	202	39	0.025	0.025	NUM
ajfa-13261	202	40	0.419	0.419	NUM
ajfa-13261	202	41	0.183	0.183	NUM
ajfa-13261	202	42	0.074	0.074	NUM
ajfa-13261	202	43	1.000	1.000	NUM
ajfa-13261	202	44	dual	dual	ADJ
ajfa-13261	202	45	0.397	0.397	NUM
ajfa-13261	202	46	-0.288	-0.288	NUM
ajfa-13261	202	47	-0.304	-0.304	NUM
ajfa-13261	202	48	-0.035	-0.035	PART
ajfa-13261	202	49	-0.173	-0.173	X
ajfa-13261	202	50	-0.111	-0.111	X
ajfa-13261	202	51	1.000	1.000	NUM
ajfa-13261	202	52	aci	aci	PROPN
ajfa-13261	202	53	-0.419	-0.419	PROPN
ajfa-13261	202	54	0.085	0.085	NUM
ajfa-13261	202	55	0.441	0.441	NUM
ajfa-13261	202	56	0.127	0.127	NUM
ajfa-13261	202	57	-0.012	-0.012	NUM
ajfa-13261	202	58	0.103	0.103	NUM
ajfa-13261	202	59	-0.510	-0.510	NUM
ajfa-13261	202	60	1.000	1.000	NUM
ajfa-13261	202	61	acmeet	acmeet	NOUN
ajfa-13261	202	62	-0.051	-0.051	NUM
ajfa-13261	202	63	0.269	0.269	NUM
ajfa-13261	202	64	0.052	0.052	NUM
ajfa-13261	202	65	0.318	0.318	NUM
ajfa-13261	202	66	0.207	0.207	NUM
ajfa-13261	202	67	-0.038	-0.038	PUNCT
ajfa-13261	202	68	0.002	0.002	NUM
ajfa-13261	202	69	-0.121	-0.121	SYM
ajfa-13261	202	70	1.000	1.000	NUM
ajfa-13261	202	71	acpr	acpr	NOUN
ajfa-13261	202	72	0.036	0.036	NUM
ajfa-13261	202	73	0.110	0.110	NUM
ajfa-13261	202	74	0.069	0.069	NUM
ajfa-13261	202	75	0.034	0.034	NUM
ajfa-13261	202	76	0.216	0.216	NUM
ajfa-13261	202	77	0.010	0.010	NUM
ajfa-13261	202	78	-0.246	-0.246	NOUN
ajfa-13261	202	79	0.074	0.074	NUM
ajfa-13261	202	80	0.204	0.204	NUM
ajfa-13261	202	81	1.000	1.000	NUM
ajfa-13261	202	82	the	the	DET
ajfa-13261	202	83	result	result	NOUN
ajfa-13261	202	84	found	find	VERB
ajfa-13261	202	85	that	that	SCONJ
ajfa-13261	202	86	there	there	PRON
ajfa-13261	202	87	is	be	VERB
ajfa-13261	202	88	a	a	DET
ajfa-13261	202	89	correlation	correlation	NOUN
ajfa-13261	202	90	coefficient	coefficient	NOUN
ajfa-13261	202	91	between	between	ADP
ajfa-13261	202	92	board	board	NOUN
ajfa-13261	202	93	size	size	NOUN
ajfa-13261	202	94	and	and	CCONJ
ajfa-13261	202	95	director	director	NOUN
ajfa-13261	202	96	participation	participation	NOUN
ajfa-13261	202	97	rate	rate	NOUN
ajfa-13261	202	98	is	be	AUX
ajfa-13261	202	99	higher	high	ADJ
ajfa-13261	202	100	than	than	ADP
ajfa-13261	202	101	0.7	0.7	NUM
ajfa-13261	202	102	.	.	PUNCT
ajfa-13261	203	1	hence	hence	ADV
ajfa-13261	203	2	,	,	PUNCT
ajfa-13261	203	3	it	it	PRON
ajfa-13261	203	4	can	can	AUX
ajfa-13261	203	5	be	be	AUX
ajfa-13261	203	6	implied	imply	VERB
ajfa-13261	203	7	that	that	SCONJ
ajfa-13261	203	8	there	there	PRON
ajfa-13261	203	9	is	be	VERB
ajfa-13261	203	10	a	a	DET
ajfa-13261	203	11	multicollinearity	multicollinearity	NOUN
ajfa-13261	203	12	problem	problem	NOUN
ajfa-13261	203	13	between	between	ADP
ajfa-13261	203	14	these	these	DET
ajfa-13261	203	15	variables	variable	NOUN
ajfa-13261	203	16	.	.	PUNCT
ajfa-13261	204	1	however	however	ADV
ajfa-13261	204	2	,	,	PUNCT
ajfa-13261	204	3	since	since	SCONJ
ajfa-13261	204	4	they	they	PRON
ajfa-13261	204	5	have	have	VERB
ajfa-13261	204	6	a	a	DET
ajfa-13261	204	7	low	low	ADJ
ajfa-13261	204	8	correlation	correlation	NOUN
ajfa-13261	204	9	with	with	ADP
ajfa-13261	204	10	the	the	DET
ajfa-13261	204	11	disclosure	disclosure	NOUN
ajfa-13261	204	12	scores	score	NOUN
ajfa-13261	204	13	and	and	CCONJ
ajfa-13261	204	14	they	they	PRON
ajfa-13261	204	15	are	be	AUX
ajfa-13261	204	16	expected	expect	VERB
ajfa-13261	204	17	to	to	PART
ajfa-13261	204	18	have	have	VERB
ajfa-13261	204	19	an	an	DET
ajfa-13261	204	20	effect	effect	NOUN
ajfa-13261	204	21	with	with	ADP
ajfa-13261	204	22	information	information	NOUN
ajfa-13261	204	23	disclosure	disclosure	NOUN
ajfa-13261	204	24	practices	practice	NOUN
ajfa-13261	204	25	,	,	PUNCT
ajfa-13261	204	26	both	both	PRON
ajfa-13261	204	27	of	of	ADP
ajfa-13261	204	28	them	they	PRON
ajfa-13261	204	29	have	have	AUX
ajfa-13261	204	30	still	still	ADV
ajfa-13261	204	31	been	be	AUX
ajfa-13261	204	32	included	include	VERB
ajfa-13261	204	33	in	in	ADP
ajfa-13261	204	34	the	the	DET
ajfa-13261	204	35	analytical	analytical	ADJ
ajfa-13261	204	36	model	model	NOUN
ajfa-13261	204	37	.	.	PUNCT
ajfa-13261	205	1	besides	besides	SCONJ
ajfa-13261	205	2	this	this	DET
ajfa-13261	205	3	pair	pair	NOUN
ajfa-13261	205	4	,	,	PUNCT
ajfa-13261	205	5	other	other	ADJ
ajfa-13261	205	6	relationships	relationship	NOUN
ajfa-13261	205	7	are	be	AUX
ajfa-13261	205	8	in	in	ADP
ajfa-13261	205	9	between	between	ADP
ajfa-13261	205	10	low	low	ADJ
ajfa-13261	205	11	and	and	CCONJ
ajfa-13261	205	12	moderate	moderate	ADJ
ajfa-13261	205	13	level	level	NOUN
ajfa-13261	205	14	,	,	PUNCT
ajfa-13261	205	15	ranging	range	VERB
ajfa-13261	205	16	from	from	ADP
ajfa-13261	205	17	0.002	0.002	NUM
ajfa-13261	205	18	to	to	ADP
ajfa-13261	205	19	0.510	0.510	NUM
ajfa-13261	205	20	in	in	ADP
ajfa-13261	205	21	both	both	CCONJ
ajfa-13261	205	22	negative	negative	ADJ
ajfa-13261	205	23	and	and	CCONJ
ajfa-13261	205	24	positive	positive	ADJ
ajfa-13261	205	25	direction	direction	NOUN
ajfa-13261	205	26	,	,	PUNCT
ajfa-13261	205	27	indicating	indicate	VERB
ajfa-13261	205	28	that	that	SCONJ
ajfa-13261	205	29	independent	independent	ADJ
ajfa-13261	205	30	variables	variable	NOUN
ajfa-13261	205	31	do	do	AUX
ajfa-13261	205	32	not	not	PART
ajfa-13261	205	33	suffer	suffer	VERB
ajfa-13261	205	34	from	from	ADP
ajfa-13261	205	35	the	the	DET
ajfa-13261	205	36	problem	problem	NOUN
ajfa-13261	205	37	of	of	ADP
ajfa-13261	205	38	multicollinearity	multicollinearity	NOUN
ajfa-13261	205	39	.	.	PUNCT
ajfa-13261	206	1	so	so	ADV
ajfa-13261	206	2	,	,	PUNCT
ajfa-13261	206	3	none	none	NOUN
ajfa-13261	206	4	of	of	ADP
ajfa-13261	206	5	them	they	PRON
ajfa-13261	206	6	have	have	AUX
ajfa-13261	206	7	been	be	AUX
ajfa-13261	206	8	removed	remove	VERB
ajfa-13261	206	9	from	from	ADP
ajfa-13261	206	10	the	the	DET
ajfa-13261	206	11	list	list	NOUN
ajfa-13261	206	12	.	.	PUNCT
ajfa-13261	207	1	asian	asian	ADJ
ajfa-13261	207	2	journal	journal	PROPN
ajfa-13261	207	3	of	of	ADP
ajfa-13261	207	4	finance	finance	PROPN
ajfa-13261	207	5	&	&	CCONJ
ajfa-13261	207	6	accounting	accounting	PROPN
ajfa-13261	207	7	issn	issn	PROPN
ajfa-13261	207	8	1946	1946	NUM
ajfa-13261	207	9	-	-	PUNCT
ajfa-13261	207	10	052x	052x	NOUN
ajfa-13261	207	11	2018	2018	NUM
ajfa-13261	207	12	,	,	PUNCT
ajfa-13261	207	13	vol	vol	NOUN
ajfa-13261	207	14	.	.	PROPN
ajfa-13261	208	1	10	10	NUM
ajfa-13261	208	2	,	,	PUNCT
ajfa-13261	208	3	no	no	INTJ
ajfa-13261	208	4	.	.	NOUN
ajfa-13261	208	5	1	1	NUM
ajfa-13261	208	6	ajfa.macrothink.org	ajfa.macrothink.org	VERB
ajfa-13261	208	7	420	420	NUM
ajfa-13261	208	8	6.3	6.3	NUM
ajfa-13261	208	9	.	.	PUNCT
ajfa-13261	209	1	panel	panel	NOUN
ajfa-13261	209	2	regression	regression	VERB
ajfa-13261	209	3	analysis	analysis	NOUN
ajfa-13261	209	4	to	to	PART
ajfa-13261	209	5	eliminate	eliminate	VERB
ajfa-13261	209	6	the	the	DET
ajfa-13261	209	7	heteroskedasticity	heteroskedasticity	NOUN
ajfa-13261	209	8	and	and	CCONJ
ajfa-13261	209	9	multicollinearity	multicollinearity	NOUN
ajfa-13261	209	10	problems	problem	NOUN
ajfa-13261	209	11	,	,	PUNCT
ajfa-13261	209	12	the	the	DET
ajfa-13261	209	13	regression	regression	NOUN
ajfa-13261	209	14	result	result	NOUN
ajfa-13261	209	15	is	be	AUX
ajfa-13261	209	16	estimated	estimate	VERB
ajfa-13261	209	17	based	base	VERB
ajfa-13261	209	18	on	on	ADP
ajfa-13261	209	19	the	the	DET
ajfa-13261	209	20	robust	robust	ADJ
ajfa-13261	209	21	standard	standard	ADJ
ajfa-13261	209	22	errors	error	NOUN
ajfa-13261	209	23	of	of	ADP
ajfa-13261	209	24	white	white	ADJ
ajfa-13261	209	25	as	as	ADP
ajfa-13261	209	26	present	present	ADJ
ajfa-13261	209	27	in	in	ADP
ajfa-13261	209	28	the	the	DET
ajfa-13261	209	29	below	below	ADJ
ajfa-13261	209	30	table	table	NOUN
ajfa-13261	209	31	:	:	PUNCT
ajfa-13261	209	32	table	table	NOUN
ajfa-13261	209	33	4	4	NUM
ajfa-13261	209	34	.	.	PUNCT
ajfa-13261	210	1	the	the	DET
ajfa-13261	210	2	summary	summary	NOUN
ajfa-13261	210	3	result	result	NOUN
ajfa-13261	210	4	of	of	ADP
ajfa-13261	210	5	panel	panel	NOUN
ajfa-13261	210	6	regression	regression	VERB
ajfa-13261	210	7	analysis	analysis	NOUN
ajfa-13261	210	8	*	*	PUNCT
ajfa-13261	210	9	significant	significant	ADJ
ajfa-13261	210	10	at	at	ADP
ajfa-13261	210	11	99	99	NUM
ajfa-13261	210	12	%	%	NOUN
ajfa-13261	210	13	level	level	NOUN
ajfa-13261	210	14	,	,	PUNCT
ajfa-13261	210	15	*	*	PUNCT
ajfa-13261	210	16	*	*	PUNCT
ajfa-13261	210	17	significant	significant	ADJ
ajfa-13261	210	18	at	at	ADP
ajfa-13261	210	19	95	95	NUM
ajfa-13261	210	20	%	%	NOUN
ajfa-13261	210	21	level	level	NOUN
ajfa-13261	210	22	regarding	regard	VERB
ajfa-13261	210	23	the	the	DET
ajfa-13261	210	24	panel	panel	NOUN
ajfa-13261	210	25	regression	regression	NOUN
ajfa-13261	210	26	analysis	analysis	NOUN
ajfa-13261	210	27	,	,	PUNCT
ajfa-13261	210	28	the	the	DET
ajfa-13261	210	29	result	result	NOUN
ajfa-13261	210	30	of	of	ADP
ajfa-13261	210	31	the	the	DET
ajfa-13261	210	32	model	model	NOUN
ajfa-13261	210	33	1	1	NUM
ajfa-13261	210	34	,	,	PUNCT
ajfa-13261	210	35	which	which	PRON
ajfa-13261	210	36	is	be	AUX
ajfa-13261	210	37	formulated	formulate	VERB
ajfa-13261	210	38	to	to	PART
ajfa-13261	210	39	test	test	VERB
ajfa-13261	210	40	the	the	DET
ajfa-13261	210	41	effect	effect	NOUN
ajfa-13261	210	42	of	of	ADP
ajfa-13261	210	43	the	the	DET
ajfa-13261	210	44	board	board	NOUN
ajfa-13261	210	45	of	of	ADP
ajfa-13261	210	46	directors	director	NOUN
ajfa-13261	210	47	on	on	ADP
ajfa-13261	210	48	information	information	NOUN
ajfa-13261	210	49	disclosure	disclosure	NOUN
ajfa-13261	210	50	practices	practice	NOUN
ajfa-13261	210	51	,	,	PUNCT
ajfa-13261	210	52	shows	show	VERB
ajfa-13261	210	53	that	that	SCONJ
ajfa-13261	210	54	ceo	ceo	NOUN
ajfa-13261	210	55	duality	duality	NOUN
ajfa-13261	210	56	is	be	AUX
ajfa-13261	210	57	significant	significant	ADJ
ajfa-13261	210	58	at	at	ADP
ajfa-13261	210	59	99	99	NUM
ajfa-13261	210	60	%	%	NOUN
ajfa-13261	210	61	confidence	confidence	NOUN
ajfa-13261	210	62	level	level	NOUN
ajfa-13261	210	63	.	.	PUNCT
ajfa-13261	211	1	the	the	DET
ajfa-13261	211	2	r	r	NOUN
ajfa-13261	211	3	-	-	PUNCT
ajfa-13261	211	4	squared	square	VERB
ajfa-13261	211	5	of	of	ADP
ajfa-13261	211	6	this	this	DET
ajfa-13261	211	7	model	model	NOUN
ajfa-13261	211	8	is	be	AUX
ajfa-13261	211	9	quite	quite	ADV
ajfa-13261	211	10	high	high	ADJ
ajfa-13261	211	11	,	,	PUNCT
ajfa-13261	211	12	accounted	account	VERB
ajfa-13261	211	13	for	for	ADP
ajfa-13261	211	14	0.272	0.272	NUM
ajfa-13261	211	15	.	.	PUNCT
ajfa-13261	212	1	this	this	PRON
ajfa-13261	212	2	means	mean	VERB
ajfa-13261	212	3	the	the	DET
ajfa-13261	212	4	entire	entire	ADJ
ajfa-13261	212	5	set	set	NOUN
ajfa-13261	212	6	of	of	ADP
ajfa-13261	212	7	variables	variable	NOUN
ajfa-13261	212	8	can	can	AUX
ajfa-13261	212	9	explain	explain	VERB
ajfa-13261	212	10	the	the	DET
ajfa-13261	212	11	variation	variation	NOUN
ajfa-13261	212	12	in	in	ADP
ajfa-13261	212	13	corporate	corporate	ADJ
ajfa-13261	212	14	disclosure	disclosure	NOUN
ajfa-13261	212	15	practices	practice	NOUN
ajfa-13261	212	16	around	around	ADP
ajfa-13261	212	17	27.20	27.20	NUM
ajfa-13261	212	18	%	%	NOUN
ajfa-13261	212	19	for	for	ADP
ajfa-13261	212	20	model	model	NOUN
ajfa-13261	212	21	2	2	NUM
ajfa-13261	212	22	,	,	PUNCT
ajfa-13261	212	23	variables	variable	NOUN
ajfa-13261	212	24	related	relate	VERB
ajfa-13261	212	25	to	to	ADP
ajfa-13261	212	26	auditors	auditor	NOUN
ajfa-13261	212	27	covering	cover	VERB
ajfa-13261	212	28	audit	audit	NOUN
ajfa-13261	212	29	committee	committee	NOUN
ajfa-13261	212	30	independence	independence	NOUN
ajfa-13261	212	31	(	(	PUNCT
ajfa-13261	212	32	aci	aci	PROPN
ajfa-13261	212	33	)	)	PUNCT
ajfa-13261	212	34	,	,	PUNCT
ajfa-13261	212	35	number	number	NOUN
ajfa-13261	212	36	of	of	ADP
ajfa-13261	212	37	audit	audit	NOUN
ajfa-13261	212	38	committee	committee	NOUN
ajfa-13261	212	39	meetings	meeting	NOUN
ajfa-13261	212	40	held	hold	VERB
ajfa-13261	212	41	in	in	ADP
ajfa-13261	212	42	the	the	DET
ajfa-13261	212	43	year	year	NOUN
ajfa-13261	212	44	(	(	PUNCT
ajfa-13261	212	45	acmeet	acmeet	PROPN
ajfa-13261	212	46	)	)	PUNCT
ajfa-13261	212	47	,	,	PUNCT
ajfa-13261	212	48	audit	audit	NOUN
ajfa-13261	212	49	committee	committee	NOUN
ajfa-13261	212	50	participation	participation	NOUN
ajfa-13261	212	51	rate	rate	NOUN
ajfa-13261	212	52	(	(	PUNCT
ajfa-13261	212	53	acpr	acpr	PROPN
ajfa-13261	212	54	)	)	PUNCT
ajfa-13261	212	55	and	and	CCONJ
ajfa-13261	212	56	quality	quality	NOUN
ajfa-13261	212	57	of	of	ADP
ajfa-13261	212	58	external	external	ADJ
ajfa-13261	212	59	auditors	auditor	NOUN
ajfa-13261	212	60	(	(	PUNCT
ajfa-13261	212	61	big4	big4	PROPN
ajfa-13261	212	62	)	)	PUNCT
ajfa-13261	212	63	are	be	AUX
ajfa-13261	212	64	tested	test	VERB
ajfa-13261	212	65	.	.	PUNCT
ajfa-13261	213	1	the	the	DET
ajfa-13261	213	2	finding	finding	NOUN
ajfa-13261	213	3	from	from	ADP
ajfa-13261	213	4	the	the	DET
ajfa-13261	213	5	regression	regression	NOUN
ajfa-13261	213	6	estimation	estimation	NOUN
ajfa-13261	213	7	addresses	address	NOUN
ajfa-13261	213	8	that	that	SCONJ
ajfa-13261	213	9	only	only	ADV
ajfa-13261	213	10	variable	variable	ADJ
ajfa-13261	213	11	aci	aci	PROPN
ajfa-13261	213	12	is	be	AUX
ajfa-13261	213	13	statically	statically	ADV
ajfa-13261	213	14	significant	significant	ADJ
ajfa-13261	213	15	at	at	ADP
ajfa-13261	213	16	99	99	NUM
ajfa-13261	213	17	%	%	NOUN
ajfa-13261	213	18	level	level	NOUN
ajfa-13261	213	19	,	,	PUNCT
ajfa-13261	213	20	with	with	ADP
ajfa-13261	213	21	a	a	DET
ajfa-13261	213	22	positive	positive	ADJ
ajfa-13261	213	23	direction	direction	NOUN
ajfa-13261	213	24	.	.	PUNCT
ajfa-13261	214	1	the	the	DET
ajfa-13261	214	2	r	r	NOUN
ajfa-13261	214	3	-	-	PUNCT
ajfa-13261	214	4	squared	square	VERB
ajfa-13261	214	5	of	of	ADP
ajfa-13261	214	6	this	this	DET
ajfa-13261	214	7	model	model	NOUN
ajfa-13261	214	8	equals	equal	VERB
ajfa-13261	214	9	0.195	0.195	NUM
ajfa-13261	214	10	,	,	PUNCT
ajfa-13261	214	11	meaning	mean	VERB
ajfa-13261	214	12	that	that	SCONJ
ajfa-13261	214	13	a	a	DET
ajfa-13261	214	14	set	set	NOUN
ajfa-13261	214	15	of	of	ADP
ajfa-13261	214	16	auditors	auditor	NOUN
ajfa-13261	214	17	’	’	PART
ajfa-13261	214	18	variables	variable	NOUN
ajfa-13261	214	19	can	can	AUX
ajfa-13261	214	20	explain	explain	VERB
ajfa-13261	214	21	corporate	corporate	ADJ
ajfa-13261	214	22	disclosure	disclosure	NOUN
ajfa-13261	214	23	practices	practice	NOUN
ajfa-13261	214	24	only	only	ADV
ajfa-13261	214	25	19.50	19.50	NUM
ajfa-13261	214	26	%	%	NOUN
ajfa-13261	214	27	.	.	PUNCT
ajfa-13261	215	1	model	model	NOUN
ajfa-13261	215	2	3	3	NUM
ajfa-13261	215	3	includes	include	VERB
ajfa-13261	215	4	all	all	DET
ajfa-13261	215	5	variables	variable	NOUN
ajfa-13261	215	6	of	of	ADP
ajfa-13261	215	7	the	the	DET
ajfa-13261	215	8	board	board	NOUN
ajfa-13261	215	9	of	of	ADP
ajfa-13261	215	10	directors	director	NOUN
ajfa-13261	215	11	and	and	CCONJ
ajfa-13261	215	12	auditors	auditor	NOUN
ajfa-13261	215	13	for	for	ADP
ajfa-13261	215	14	testing	test	VERB
ajfa-13261	215	15	the	the	DET
ajfa-13261	215	16	combined	combined	ADJ
ajfa-13261	215	17	effect	effect	NOUN
ajfa-13261	215	18	of	of	ADP
ajfa-13261	215	19	corporate	corporate	ADJ
ajfa-13261	215	20	governance	governance	NOUN
ajfa-13261	215	21	mechanisms	mechanism	NOUN
ajfa-13261	215	22	on	on	ADP
ajfa-13261	215	23	information	information	NOUN
ajfa-13261	215	24	disclosure	disclosure	NOUN
ajfa-13261	215	25	practices	practice	NOUN
ajfa-13261	215	26	.	.	PUNCT
ajfa-13261	216	1	the	the	DET
ajfa-13261	216	2	result	result	NOUN
ajfa-13261	216	3	reveals	reveal	VERB
ajfa-13261	216	4	that	that	SCONJ
ajfa-13261	216	5	board	board	NOUN
ajfa-13261	216	6	size	size	NOUN
ajfa-13261	216	7	,	,	PUNCT
ajfa-13261	216	8	audit	audit	NOUN
ajfa-13261	216	9	committee	committee	NOUN
ajfa-13261	216	10	independence	independence	NOUN
ajfa-13261	216	11	,	,	PUNCT
ajfa-13261	216	12	a	a	DET
ajfa-13261	216	13	number	number	NOUN
ajfa-13261	216	14	of	of	ADP
ajfa-13261	216	15	audit	audit	NOUN
ajfa-13261	216	16	committee	committee	NOUN
ajfa-13261	216	17	meetings	meeting	NOUN
ajfa-13261	216	18	held	hold	VERB
ajfa-13261	216	19	in	in	ADP
ajfa-13261	216	20	the	the	DET
ajfa-13261	216	21	year	year	NOUN
ajfa-13261	216	22	and	and	CCONJ
ajfa-13261	216	23	a	a	DET
ajfa-13261	216	24	number	number	NOUN
ajfa-13261	216	25	of	of	ADP
ajfa-13261	216	26	audit	audit	NOUN
ajfa-13261	216	27	committee	committee	NOUN
ajfa-13261	216	28	participation	participation	NOUN
ajfa-13261	216	29	rates	rate	NOUN
ajfa-13261	216	30	have	have	VERB
ajfa-13261	216	31	a	a	DET
ajfa-13261	216	32	positive	positive	ADJ
ajfa-13261	216	33	relationship	relationship	NOUN
ajfa-13261	216	34	with	with	ADP
ajfa-13261	216	35	corporate	corporate	ADJ
ajfa-13261	216	36	disclosure	disclosure	NOUN
ajfa-13261	216	37	practice	practice	NOUN
ajfa-13261	216	38	at	at	ADP
ajfa-13261	216	39	95	95	NUM
ajfa-13261	216	40	%	%	NOUN
ajfa-13261	216	41	level	level	NOUN
ajfa-13261	216	42	while	while	SCONJ
ajfa-13261	216	43	ceo	ceo	NOUN
ajfa-13261	216	44	duality	duality	NOUN
ajfa-13261	216	45	has	have	VERB
ajfa-13261	216	46	a	a	DET
ajfa-13261	216	47	negative	negative	ADJ
ajfa-13261	216	48	association	association	NOUN
ajfa-13261	216	49	.	.	PUNCT
ajfa-13261	217	1	the	the	DET
ajfa-13261	217	2	r	r	NOUN
ajfa-13261	217	3	-	-	PUNCT
ajfa-13261	217	4	squared	square	VERB
ajfa-13261	217	5	of	of	ADP
ajfa-13261	217	6	this	this	DET
ajfa-13261	217	7	equation	equation	NOUN
ajfa-13261	217	8	equals	equal	VERB
ajfa-13261	217	9	to	to	ADP
ajfa-13261	217	10	0.343	0.343	NUM
ajfa-13261	217	11	,	,	PUNCT
ajfa-13261	217	12	indicating	indicate	VERB
ajfa-13261	217	13	that	that	SCONJ
ajfa-13261	217	14	a	a	DET
ajfa-13261	217	15	whole	whole	ADJ
ajfa-13261	217	16	set	set	NOUN
ajfa-13261	217	17	of	of	ADP
ajfa-13261	217	18	independent	independent	ADJ
ajfa-13261	217	19	variables	variable	NOUN
ajfa-13261	217	20	can	can	AUX
ajfa-13261	217	21	explain	explain	VERB
ajfa-13261	217	22	the	the	DET
ajfa-13261	217	23	variation	variation	NOUN
ajfa-13261	217	24	in	in	ADP
ajfa-13261	217	25	corporate	corporate	ADJ
ajfa-13261	217	26	disclosure	disclosure	NOUN
ajfa-13261	217	27	practices	practice	NOUN
ajfa-13261	217	28	around	around	ADP
ajfa-13261	217	29	34.30	34.30	NUM
ajfa-13261	217	30	%	%	NOUN
ajfa-13261	217	31	.	.	PUNCT
ajfa-13261	218	1	variable	variable	ADJ
ajfa-13261	218	2	h	h	NOUN
ajfa-13261	218	3	model1	model1	VERB
ajfa-13261	218	4	model2	model2	PROPN
ajfa-13261	218	5	model3	model3	PROPN
ajfa-13261	218	6	result	result	PROPN
ajfa-13261	218	7	coef	coef	PROPN
ajfa-13261	218	8	.	.	PUNCT
ajfa-13261	219	1	prob	prob	PROPN
ajfa-13261	219	2	coef	coef	PROPN
ajfa-13261	219	3	.	.	PUNCT
ajfa-13261	220	1	prob	prob	PROPN
ajfa-13261	220	2	coef	coef	PROPN
ajfa-13261	220	3	.	.	PUNCT
ajfa-13261	221	1	prob	prob	PROPN
ajfa-13261	221	2	c	c	PROPN
ajfa-13261	222	1	0.588	0.588	NUM
ajfa-13261	222	2	0.000	0.000	NUM
ajfa-13261	222	3	0.736	0.736	NUM
ajfa-13261	222	4	0.000	0.000	NUM
ajfa-13261	222	5	0.624	0.624	NUM
ajfa-13261	222	6	0.000	0.000	NUM
ajfa-13261	222	7	bsize	bsize	NOUN
ajfa-13261	222	8	h1	h1	PROPN
ajfa-13261	222	9	-0.005	-0.005	PUNCT
ajfa-13261	222	10	0.136	0.136	NUM
ajfa-13261	222	11	-0.007	-0.007	NOUN
ajfa-13261	222	12	0.018	0.018	NUM
ajfa-13261	222	13	*	*	PUNCT
ajfa-13261	222	14	*	*	PUNCT
ajfa-13261	222	15	accepted	accept	VERB
ajfa-13261	222	16	bind	bind	NOUN
ajfa-13261	222	17	h2a	h2a	PRON
ajfa-13261	222	18	-0.052	-0.052	NUM
ajfa-13261	222	19	0.109	0.109	NUM
ajfa-13261	222	20	-0.020	-0.020	SYM
ajfa-13261	222	21	0.566	0.566	NUM
ajfa-13261	222	22	rejected	reject	VERB
ajfa-13261	222	23	bmeet	bmeet	NOUN
ajfa-13261	222	24	h2b	h2b	PROPN
ajfa-13261	222	25	-0.001	-0.001	PUNCT
ajfa-13261	222	26	0.561	0.561	NUM
ajfa-13261	222	27	0.000	0.000	NUM
ajfa-13261	222	28	0.932	0.932	NUM
ajfa-13261	222	29	rejected	reject	VERB
ajfa-13261	222	30	dpr	dpr	PROPN
ajfa-13261	222	31	h3	h3	NOUN
ajfa-13261	222	32	0.001	0.001	NUM
ajfa-13261	222	33	0.663	0.663	NUM
ajfa-13261	222	34	-0.001	-0.001	NUM
ajfa-13261	222	35	0.752	0.752	NUM
ajfa-13261	222	36	rejected	reject	VERB
ajfa-13261	222	37	gen	gen	PROPN
ajfa-13261	222	38	h4	h4	NOUN
ajfa-13261	222	39	-0.076	-0.076	NUM
ajfa-13261	222	40	0.176	0.176	NUM
ajfa-13261	222	41	-0.099	-0.099	PUNCT
ajfa-13261	222	42	0.065	0.065	NUM
ajfa-13261	222	43	rejected	reject	VERB
ajfa-13261	222	44	dual	dual	ADJ
ajfa-13261	222	45	h5	h5	NOUN
ajfa-13261	222	46	-0.060	-0.060	NOUN
ajfa-13261	222	47	0.000	0.000	NUM
ajfa-13261	222	48	*	*	PUNCT
ajfa-13261	223	1	-0.053	-0.053	NUM
ajfa-13261	223	2	0.014	0.014	NUM
ajfa-13261	223	3	*	*	PUNCT
ajfa-13261	223	4	*	*	PUNCT
ajfa-13261	223	5	accepted	accept	VERB
ajfa-13261	223	6	aci	aci	PROPN
ajfa-13261	223	7	h6	h6	PROPN
ajfa-13261	223	8	0.147	0.147	NUM
ajfa-13261	223	9	0.000	0.000	NUM
ajfa-13261	223	10	*	*	PUNCT
ajfa-13261	223	11	0.086	0.086	NUM
ajfa-13261	223	12	0.025	0.025	NUM
ajfa-13261	223	13	*	*	PUNCT
ajfa-13261	223	14	*	*	PUNCT
ajfa-13261	223	15	accepted	accept	VERB
ajfa-13261	223	16	acmeet	acmeet	NOUN
ajfa-13261	223	17	h7a	h7a	PROPN
ajfa-13261	223	18	0.006	0.006	NUM
ajfa-13261	223	19	0.087	0.087	NUM
ajfa-13261	223	20	0.009	0.009	NUM
ajfa-13261	223	21	0.022	0.022	NUM
ajfa-13261	223	22	*	*	PUNCT
ajfa-13261	223	23	*	*	PUNCT
ajfa-13261	223	24	accepted	accept	VERB
ajfa-13261	223	25	acpr	acpr	ADJ
ajfa-13261	223	26	h7b	h7b	PROPN
ajfa-13261	223	27	0.008	0.008	NUM
ajfa-13261	223	28	0.242	0.242	NUM
ajfa-13261	223	29	0.014	0.014	NUM
ajfa-13261	223	30	0.028	0.028	NUM
ajfa-13261	223	31	*	*	PUNCT
ajfa-13261	223	32	*	*	PUNCT
ajfa-13261	223	33	accepted	accept	VERB
ajfa-13261	223	34	r	r	NOUN
ajfa-13261	223	35	-	-	PUNCT
ajfa-13261	223	36	squared	square	VERB
ajfa-13261	223	37	0.272	0.272	NUM
ajfa-13261	223	38	0.195	0.195	NUM
ajfa-13261	223	39	0.343	0.343	NUM
ajfa-13261	223	40	adjusted	adjust	VERB
ajfa-13261	223	41	r	r	NOUN
ajfa-13261	223	42	-	-	PUNCT
ajfa-13261	223	43	squared	square	VERB
ajfa-13261	223	44	0.230	0.230	NUM
ajfa-13261	223	45	0.172	0.172	NUM
ajfa-13261	223	46	0.284	0.284	NUM
ajfa-13261	223	47	f	f	X
ajfa-13261	223	48	-	-	PUNCT
ajfa-13261	223	49	statistic	statistic	NOUN
ajfa-13261	223	50	6.414	6.414	NUM
ajfa-13261	223	51	8.546	8.546	NUM
ajfa-13261	223	52	5.807	5.807	NUM
ajfa-13261	223	53	prob(f	prob(f	PROPN
ajfa-13261	223	54	-	-	PUNCT
ajfa-13261	223	55	statistic	statistic	NOUN
ajfa-13261	223	56	)	)	PUNCT
ajfa-13261	223	57	0.000	0.000	NUM
ajfa-13261	223	58	0.000	0.000	NUM
ajfa-13261	223	59	0.000	0.000	NUM
ajfa-13261	223	60	asian	asian	ADJ
ajfa-13261	223	61	journal	journal	NOUN
ajfa-13261	223	62	of	of	ADP
ajfa-13261	223	63	finance	finance	PROPN
ajfa-13261	223	64	&	&	CCONJ
ajfa-13261	223	65	accounting	accounting	PROPN
ajfa-13261	223	66	issn	issn	PROPN
ajfa-13261	223	67	1946	1946	NUM
ajfa-13261	223	68	-	-	PUNCT
ajfa-13261	223	69	052x	052x	NOUN
ajfa-13261	223	70	2018	2018	NUM
ajfa-13261	223	71	,	,	PUNCT
ajfa-13261	223	72	vol	vol	NOUN
ajfa-13261	223	73	.	.	PROPN
ajfa-13261	223	74	10	10	NUM
ajfa-13261	223	75	,	,	PUNCT
ajfa-13261	223	76	no	no	INTJ
ajfa-13261	223	77	.	.	NOUN
ajfa-13261	223	78	1	1	NUM
ajfa-13261	223	79	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	223	80	421	421	NUM
ajfa-13261	223	81	as	as	SCONJ
ajfa-13261	223	82	described	describe	VERB
ajfa-13261	223	83	above	above	ADV
ajfa-13261	223	84	,	,	PUNCT
ajfa-13261	223	85	it	it	PRON
ajfa-13261	223	86	is	be	AUX
ajfa-13261	223	87	obvious	obvious	ADJ
ajfa-13261	223	88	that	that	SCONJ
ajfa-13261	223	89	model	model	NOUN
ajfa-13261	223	90	3	3	NUM
ajfa-13261	223	91	obtains	obtain	VERB
ajfa-13261	223	92	the	the	DET
ajfa-13261	223	93	highest	high	ADJ
ajfa-13261	223	94	r	r	NOUN
ajfa-13261	223	95	-	-	PUNCT
ajfa-13261	223	96	squared	square	VERB
ajfa-13261	223	97	value	value	NOUN
ajfa-13261	223	98	.	.	PUNCT
ajfa-13261	224	1	this	this	PRON
ajfa-13261	224	2	means	mean	VERB
ajfa-13261	224	3	a	a	DET
ajfa-13261	224	4	full	full	ADJ
ajfa-13261	224	5	model	model	NOUN
ajfa-13261	224	6	is	be	AUX
ajfa-13261	224	7	most	most	ADV
ajfa-13261	224	8	suitable	suitable	ADJ
ajfa-13261	224	9	for	for	ADP
ajfa-13261	224	10	explaining	explain	VERB
ajfa-13261	224	11	corporate	corporate	ADJ
ajfa-13261	224	12	disclosure	disclosure	NOUN
ajfa-13261	224	13	practices	practice	NOUN
ajfa-13261	224	14	in	in	ADP
ajfa-13261	224	15	singapore	singapore	PROPN
ajfa-13261	224	16	’s	’s	PART
ajfa-13261	224	17	context	context	NOUN
ajfa-13261	224	18	.	.	PUNCT
ajfa-13261	225	1	hence	hence	ADV
ajfa-13261	225	2	,	,	PUNCT
ajfa-13261	225	3	the	the	DET
ajfa-13261	225	4	only	only	ADJ
ajfa-13261	225	5	result	result	NOUN
ajfa-13261	225	6	obtained	obtain	VERB
ajfa-13261	225	7	from	from	ADP
ajfa-13261	225	8	this	this	DET
ajfa-13261	225	9	model	model	NOUN
ajfa-13261	225	10	is	be	AUX
ajfa-13261	225	11	considered	consider	VERB
ajfa-13261	225	12	for	for	ADP
ajfa-13261	225	13	analysis	analysis	NOUN
ajfa-13261	225	14	and	and	CCONJ
ajfa-13261	225	15	conclusion	conclusion	NOUN
ajfa-13261	225	16	.	.	PUNCT
ajfa-13261	226	1	7	7	X
ajfa-13261	226	2	.	.	X
ajfa-13261	226	3	analysis	analysis	NOUN
ajfa-13261	226	4	and	and	CCONJ
ajfa-13261	226	5	discussion	discussion	NOUN
ajfa-13261	226	6	for	for	ADP
ajfa-13261	226	7	the	the	DET
ajfa-13261	226	8	hypothesis	hypothesis	NOUN
ajfa-13261	226	9	1	1	NUM
ajfa-13261	226	10	,	,	PUNCT
ajfa-13261	226	11	the	the	DET
ajfa-13261	226	12	variable	variable	ADJ
ajfa-13261	226	13	bsize	bsize	NOUN
ajfa-13261	226	14	is	be	AUX
ajfa-13261	226	15	statistically	statistically	ADV
ajfa-13261	226	16	significant	significant	ADJ
ajfa-13261	226	17	at	at	ADP
ajfa-13261	226	18	the	the	DET
ajfa-13261	226	19	level	level	NOUN
ajfa-13261	226	20	of	of	ADP
ajfa-13261	226	21	0.05	0.05	NUM
ajfa-13261	226	22	(	(	PUNCT
ajfa-13261	226	23	p	p	NOUN
ajfa-13261	226	24	-	-	PUNCT
ajfa-13261	226	25	value	value	NOUN
ajfa-13261	226	26	=	=	NOUN
ajfa-13261	226	27	0.018	0.018	NUM
ajfa-13261	226	28	)	)	PUNCT
ajfa-13261	226	29	with	with	ADP
ajfa-13261	226	30	a	a	DET
ajfa-13261	226	31	negative	negative	ADJ
ajfa-13261	226	32	coefficient	coefficient	NOUN
ajfa-13261	226	33	of	of	ADP
ajfa-13261	226	34	0.007	0.007	NUM
ajfa-13261	226	35	.	.	PUNCT
ajfa-13261	227	1	unexpectedly	unexpectedly	ADV
ajfa-13261	227	2	,	,	PUNCT
ajfa-13261	227	3	the	the	DET
ajfa-13261	227	4	finding	finding	NOUN
ajfa-13261	227	5	contradicts	contradict	VERB
ajfa-13261	227	6	from	from	ADP
ajfa-13261	227	7	previous	previous	ADJ
ajfa-13261	227	8	studies	study	NOUN
ajfa-13261	227	9	,	,	PUNCT
ajfa-13261	227	10	which	which	PRON
ajfa-13261	227	11	generally	generally	ADV
ajfa-13261	227	12	support	support	VERB
ajfa-13261	227	13	agency	agency	NOUN
ajfa-13261	227	14	theory	theory	NOUN
ajfa-13261	227	15	by	by	ADP
ajfa-13261	227	16	demonstrating	demonstrate	VERB
ajfa-13261	227	17	a	a	DET
ajfa-13261	227	18	positive	positive	ADJ
ajfa-13261	227	19	relationship	relationship	NOUN
ajfa-13261	227	20	between	between	ADP
ajfa-13261	227	21	board	board	NOUN
ajfa-13261	227	22	size	size	NOUN
ajfa-13261	227	23	and	and	CCONJ
ajfa-13261	227	24	disclosure	disclosure	NOUN
ajfa-13261	227	25	practices	practice	NOUN
ajfa-13261	227	26	.	.	PUNCT
ajfa-13261	228	1	however	however	ADV
ajfa-13261	228	2	,	,	PUNCT
ajfa-13261	228	3	it	it	PRON
ajfa-13261	228	4	is	be	AUX
ajfa-13261	228	5	in	in	ADP
ajfa-13261	228	6	accordance	accordance	NOUN
ajfa-13261	228	7	with	with	ADP
ajfa-13261	228	8	the	the	DET
ajfa-13261	228	9	stewardship	stewardship	NOUN
ajfa-13261	228	10	theory	theory	NOUN
ajfa-13261	228	11	which	which	PRON
ajfa-13261	228	12	suggests	suggest	VERB
ajfa-13261	228	13	that	that	SCONJ
ajfa-13261	228	14	oversized	oversized	ADJ
ajfa-13261	228	15	board	board	NOUN
ajfa-13261	228	16	of	of	ADP
ajfa-13261	228	17	directors	director	NOUN
ajfa-13261	228	18	provides	provide	VERB
ajfa-13261	228	19	a	a	DET
ajfa-13261	228	20	vested	vested	ADJ
ajfa-13261	228	21	interest	interest	NOUN
ajfa-13261	228	22	in	in	ADP
ajfa-13261	228	23	the	the	DET
ajfa-13261	228	24	success	success	NOUN
ajfa-13261	228	25	of	of	ADP
ajfa-13261	228	26	the	the	DET
ajfa-13261	228	27	business	business	NOUN
ajfa-13261	228	28	,	,	PUNCT
ajfa-13261	228	29	leading	lead	VERB
ajfa-13261	228	30	to	to	ADP
ajfa-13261	228	31	poor	poor	ADJ
ajfa-13261	228	32	quality	quality	NOUN
ajfa-13261	228	33	of	of	ADP
ajfa-13261	228	34	management	management	NOUN
ajfa-13261	228	35	and	and	CCONJ
ajfa-13261	228	36	decreased	decrease	VERB
ajfa-13261	228	37	firm	firm	ADJ
ajfa-13261	228	38	performance	performance	NOUN
ajfa-13261	228	39	.	.	PUNCT
ajfa-13261	229	1	hence	hence	ADV
ajfa-13261	229	2	,	,	PUNCT
ajfa-13261	229	3	it	it	PRON
ajfa-13261	229	4	can	can	AUX
ajfa-13261	229	5	be	be	AUX
ajfa-13261	229	6	argued	argue	VERB
ajfa-13261	229	7	that	that	SCONJ
ajfa-13261	229	8	a	a	DET
ajfa-13261	229	9	small	small	ADJ
ajfa-13261	229	10	board	board	NOUN
ajfa-13261	229	11	size	size	NOUN
ajfa-13261	229	12	is	be	AUX
ajfa-13261	229	13	more	more	ADV
ajfa-13261	229	14	effective	effective	ADJ
ajfa-13261	229	15	in	in	ADP
ajfa-13261	229	16	enhancing	enhance	VERB
ajfa-13261	229	17	the	the	DET
ajfa-13261	229	18	quality	quality	NOUN
ajfa-13261	229	19	of	of	ADP
ajfa-13261	229	20	decision	decision	NOUN
ajfa-13261	229	21	-	-	PUNCT
ajfa-13261	229	22	making	make	VERB
ajfa-13261	229	23	processes	process	NOUN
ajfa-13261	229	24	and	and	CCONJ
ajfa-13261	229	25	reducing	reduce	VERB
ajfa-13261	229	26	free	free	ADJ
ajfa-13261	229	27	-	-	PUNCT
ajfa-13261	229	28	rider	rider	NOUN
ajfa-13261	229	29	problems	problem	NOUN
ajfa-13261	229	30	.	.	PUNCT
ajfa-13261	230	1	with	with	ADP
ajfa-13261	230	2	this	this	DET
ajfa-13261	230	3	insight	insight	NOUN
ajfa-13261	230	4	,	,	PUNCT
ajfa-13261	230	5	it	it	PRON
ajfa-13261	230	6	is	be	AUX
ajfa-13261	230	7	not	not	PART
ajfa-13261	230	8	surprising	surprising	ADJ
ajfa-13261	230	9	that	that	SCONJ
ajfa-13261	230	10	the	the	DET
ajfa-13261	230	11	extent	extent	NOUN
ajfa-13261	230	12	of	of	ADP
ajfa-13261	230	13	corporate	corporate	ADJ
ajfa-13261	230	14	disclosure	disclosure	NOUN
ajfa-13261	230	15	in	in	ADP
ajfa-13261	230	16	singapore	singapore	PROPN
ajfa-13261	230	17	has	have	VERB
ajfa-13261	230	18	a	a	DET
ajfa-13261	230	19	negative	negative	ADJ
ajfa-13261	230	20	relationship	relationship	NOUN
ajfa-13261	230	21	with	with	ADP
ajfa-13261	230	22	board	board	NOUN
ajfa-13261	230	23	size	size	NOUN
ajfa-13261	230	24	.	.	PUNCT
ajfa-13261	231	1	in	in	ADP
ajfa-13261	231	2	other	other	ADJ
ajfa-13261	231	3	words	word	NOUN
ajfa-13261	231	4	,	,	PUNCT
ajfa-13261	231	5	it	it	PRON
ajfa-13261	231	6	can	can	AUX
ajfa-13261	231	7	be	be	AUX
ajfa-13261	231	8	said	say	VERB
ajfa-13261	231	9	that	that	SCONJ
ajfa-13261	231	10	the	the	DET
ajfa-13261	231	11	corporations	corporation	NOUN
ajfa-13261	231	12	in	in	ADP
ajfa-13261	231	13	the	the	DET
ajfa-13261	231	14	singapore	singapore	PROPN
ajfa-13261	231	15	countries	country	NOUN
ajfa-13261	231	16	tend	tend	VERB
ajfa-13261	231	17	to	to	PART
ajfa-13261	231	18	more	more	ADV
ajfa-13261	231	19	disclose	disclose	VERB
ajfa-13261	231	20	information	information	NOUN
ajfa-13261	231	21	when	when	SCONJ
ajfa-13261	231	22	board	board	NOUN
ajfa-13261	231	23	size	size	NOUN
ajfa-13261	231	24	is	be	AUX
ajfa-13261	231	25	small	small	ADJ
ajfa-13261	231	26	.	.	PUNCT
ajfa-13261	232	1	as	as	ADP
ajfa-13261	232	2	a	a	DET
ajfa-13261	232	3	result	result	NOUN
ajfa-13261	232	4	of	of	ADP
ajfa-13261	232	5	this	this	PRON
ajfa-13261	232	6	,	,	PUNCT
ajfa-13261	232	7	hypothesis	hypothesis	NOUN
ajfa-13261	232	8	1	1	NUM
ajfa-13261	232	9	is	be	AUX
ajfa-13261	232	10	accepted	accept	VERB
ajfa-13261	232	11	,	,	PUNCT
ajfa-13261	232	12	with	with	ADP
ajfa-13261	232	13	a	a	DET
ajfa-13261	232	14	negative	negative	ADJ
ajfa-13261	232	15	direction	direction	NOUN
ajfa-13261	232	16	.	.	PUNCT
ajfa-13261	233	1	hypothesis	hypothesis	NOUN
ajfa-13261	233	2	2	2	NUM
ajfa-13261	233	3	is	be	AUX
ajfa-13261	233	4	proposed	propose	VERB
ajfa-13261	233	5	to	to	PART
ajfa-13261	233	6	test	test	VERB
ajfa-13261	233	7	the	the	DET
ajfa-13261	233	8	relationship	relationship	NOUN
ajfa-13261	233	9	between	between	ADP
ajfa-13261	233	10	board	board	NOUN
ajfa-13261	233	11	independence	independence	NOUN
ajfa-13261	233	12	and	and	CCONJ
ajfa-13261	233	13	disclosure	disclosure	NOUN
ajfa-13261	233	14	practices	practice	NOUN
ajfa-13261	233	15	of	of	ADP
ajfa-13261	233	16	the	the	DET
ajfa-13261	233	17	firms	firm	NOUN
ajfa-13261	233	18	.	.	PUNCT
ajfa-13261	234	1	the	the	DET
ajfa-13261	234	2	result	result	NOUN
ajfa-13261	234	3	suggests	suggest	VERB
ajfa-13261	234	4	that	that	SCONJ
ajfa-13261	234	5	there	there	PRON
ajfa-13261	234	6	is	be	VERB
ajfa-13261	234	7	no	no	DET
ajfa-13261	234	8	significant	significant	ADJ
ajfa-13261	234	9	relationship	relationship	NOUN
ajfa-13261	234	10	between	between	ADP
ajfa-13261	234	11	variable	variable	ADJ
ajfa-13261	234	12	bind	bind	NOUN
ajfa-13261	234	13	and	and	CCONJ
ajfa-13261	234	14	the	the	DET
ajfa-13261	234	15	level	level	NOUN
ajfa-13261	234	16	of	of	ADP
ajfa-13261	234	17	corporate	corporate	ADJ
ajfa-13261	234	18	disclosure	disclosure	NOUN
ajfa-13261	234	19	at	at	ADP
ajfa-13261	234	20	95	95	NUM
ajfa-13261	234	21	%	%	NOUN
ajfa-13261	234	22	level	level	NOUN
ajfa-13261	234	23	(	(	PUNCT
ajfa-13261	234	24	p	p	NOUN
ajfa-13261	234	25	-	-	PUNCT
ajfa-13261	234	26	value	value	NOUN
ajfa-13261	234	27	=	=	NOUN
ajfa-13261	234	28	0.566	0.566	NUM
ajfa-13261	234	29	)	)	PUNCT
ajfa-13261	234	30	.	.	PUNCT
ajfa-13261	235	1	this	this	DET
ajfa-13261	235	2	finding	finding	NOUN
ajfa-13261	235	3	is	be	AUX
ajfa-13261	235	4	against	against	ADP
ajfa-13261	235	5	the	the	DET
ajfa-13261	235	6	traditional	traditional	ADJ
ajfa-13261	235	7	belief	belief	NOUN
ajfa-13261	235	8	of	of	ADP
ajfa-13261	235	9	agency	agency	NOUN
ajfa-13261	235	10	theory	theory	NOUN
ajfa-13261	235	11	which	which	PRON
ajfa-13261	235	12	emphasizes	emphasize	VERB
ajfa-13261	235	13	a	a	DET
ajfa-13261	235	14	positive	positive	ADJ
ajfa-13261	235	15	relationship	relationship	NOUN
ajfa-13261	235	16	between	between	ADP
ajfa-13261	235	17	the	the	DET
ajfa-13261	235	18	two	two	NUM
ajfa-13261	235	19	variables	variable	NOUN
ajfa-13261	235	20	.	.	PUNCT
ajfa-13261	236	1	also	also	ADV
ajfa-13261	236	2	,	,	PUNCT
ajfa-13261	236	3	it	it	PRON
ajfa-13261	236	4	is	be	AUX
ajfa-13261	236	5	contrary	contrary	ADJ
ajfa-13261	236	6	to	to	ADP
ajfa-13261	236	7	many	many	ADJ
ajfa-13261	236	8	prior	prior	ADJ
ajfa-13261	236	9	studies	study	NOUN
ajfa-13261	236	10	which	which	PRON
ajfa-13261	236	11	likely	likely	ADV
ajfa-13261	236	12	mention	mention	VERB
ajfa-13261	236	13	that	that	SCONJ
ajfa-13261	236	14	firms	firm	NOUN
ajfa-13261	236	15	with	with	ADP
ajfa-13261	236	16	a	a	DET
ajfa-13261	236	17	high	high	ADJ
ajfa-13261	236	18	number	number	NOUN
ajfa-13261	236	19	of	of	ADP
ajfa-13261	236	20	independent	independent	ADJ
ajfa-13261	236	21	directors	director	NOUN
ajfa-13261	236	22	on	on	ADP
ajfa-13261	236	23	the	the	DET
ajfa-13261	236	24	board	board	NOUN
ajfa-13261	236	25	often	often	ADV
ajfa-13261	236	26	disclose	disclose	VERB
ajfa-13261	236	27	more	more	ADJ
ajfa-13261	236	28	corporate	corporate	ADJ
ajfa-13261	236	29	information	information	NOUN
ajfa-13261	236	30	to	to	ADP
ajfa-13261	236	31	the	the	DET
ajfa-13261	236	32	public	public	NOUN
ajfa-13261	236	33	(	(	PUNCT
ajfa-13261	236	34	e.g.	e.g.	ADV
ajfa-13261	236	35	cheung	cheung	PROPN
ajfa-13261	236	36	et	et	PROPN
ajfa-13261	236	37	al	al	PROPN
ajfa-13261	236	38	,	,	PUNCT
ajfa-13261	236	39	2007	2007	NUM
ajfa-13261	236	40	;	;	PUNCT
ajfa-13261	236	41	huafang	huafang	PROPN
ajfa-13261	236	42	and	and	CCONJ
ajfa-13261	236	43	jianguo	jianguo	PROPN
ajfa-13261	236	44	,	,	PUNCT
ajfa-13261	236	45	2007	2007	NUM
ajfa-13261	236	46	;	;	PUNCT
ajfa-13261	236	47	lim	lim	PROPN
ajfa-13261	236	48	et	et	PROPN
ajfa-13261	236	49	al	al	PROPN
ajfa-13261	236	50	.	.	PROPN
ajfa-13261	236	51	,	,	PUNCT
ajfa-13261	236	52	2007	2007	NUM
ajfa-13261	236	53	;	;	PUNCT
ajfa-13261	236	54	akhtaruddinet	akhtaruddinet	PROPN
ajfa-13261	236	55	al	al	PROPN
ajfa-13261	236	56	.	.	PROPN
ajfa-13261	236	57	,	,	PUNCT
ajfa-13261	236	58	2009	2009	NUM
ajfa-13261	236	59	;	;	PUNCT
ajfa-13261	236	60	htay	htay	NOUN
ajfa-13261	236	61	et	et	PROPN
ajfa-13261	236	62	al	al	PROPN
ajfa-13261	236	63	.	.	PROPN
ajfa-13261	236	64	,	,	PUNCT
ajfa-13261	236	65	2011	2011	NUM
ajfa-13261	236	66	;	;	PUNCT
ajfa-13261	236	67	vu	vu	NOUN
ajfa-13261	236	68	,	,	PUNCT
ajfa-13261	236	69	2012	2012	NUM
ajfa-13261	236	70	;	;	PUNCT
ajfa-13261	236	71	barros	barros	PROPN
ajfa-13261	236	72	et	et	PROPN
ajfa-13261	236	73	al	al	PROPN
ajfa-13261	236	74	.	.	PROPN
ajfa-13261	236	75	,	,	PUNCT
ajfa-13261	236	76	2013	2013	NUM
ajfa-13261	236	77	;	;	PUNCT
ajfa-13261	236	78	uyar	uyar	PROPN
ajfa-13261	236	79	et	et	PROPN
ajfa-13261	236	80	al	al	PROPN
ajfa-13261	236	81	.	.	PROPN
ajfa-13261	236	82	,	,	PUNCT
ajfa-13261	236	83	2013	2013	NUM
ajfa-13261	236	84	)	)	PUNCT
ajfa-13261	236	85	.	.	PUNCT
ajfa-13261	237	1	however	however	ADV
ajfa-13261	237	2	,	,	PUNCT
ajfa-13261	237	3	the	the	DET
ajfa-13261	237	4	result	result	NOUN
ajfa-13261	237	5	could	could	AUX
ajfa-13261	237	6	be	be	AUX
ajfa-13261	237	7	debated	debate	VERB
ajfa-13261	237	8	by	by	ADP
ajfa-13261	237	9	a	a	DET
ajfa-13261	237	10	concept	concept	NOUN
ajfa-13261	237	11	of	of	ADP
ajfa-13261	237	12	stewardship	stewardship	NOUN
ajfa-13261	237	13	theory	theory	NOUN
ajfa-13261	237	14	which	which	PRON
ajfa-13261	237	15	suggests	suggest	VERB
ajfa-13261	237	16	that	that	SCONJ
ajfa-13261	237	17	behavioral	behavioral	ADJ
ajfa-13261	237	18	patterns	pattern	NOUN
ajfa-13261	237	19	of	of	ADP
ajfa-13261	237	20	the	the	DET
ajfa-13261	237	21	management	management	NOUN
ajfa-13261	237	22	are	be	AUX
ajfa-13261	237	23	subjected	subject	VERB
ajfa-13261	237	24	to	to	ADP
ajfa-13261	237	25	the	the	DET
ajfa-13261	237	26	person	person	NOUN
ajfa-13261	237	27	desires	desire	VERB
ajfa-13261	237	28	.	.	PUNCT
ajfa-13261	238	1	as	as	ADP
ajfa-13261	238	2	a	a	DET
ajfa-13261	238	3	result	result	NOUN
ajfa-13261	238	4	of	of	ADP
ajfa-13261	238	5	this	this	PRON
ajfa-13261	238	6	,	,	PUNCT
ajfa-13261	238	7	neither	neither	CCONJ
ajfa-13261	238	8	dependent	dependent	ADJ
ajfa-13261	238	9	nor	nor	CCONJ
ajfa-13261	238	10	independent	independent	ADJ
ajfa-13261	238	11	directors	director	NOUN
ajfa-13261	238	12	might	might	AUX
ajfa-13261	238	13	have	have	VERB
ajfa-13261	238	14	a	a	DET
ajfa-13261	238	15	less	less	ADJ
ajfa-13261	238	16	impact	impact	NOUN
ajfa-13261	238	17	on	on	ADP
ajfa-13261	238	18	operational	operational	ADJ
ajfa-13261	238	19	practices	practice	NOUN
ajfa-13261	238	20	.	.	PUNCT
ajfa-13261	239	1	this	this	PRON
ajfa-13261	239	2	has	have	AUX
ajfa-13261	239	3	been	be	AUX
ajfa-13261	239	4	confirmed	confirm	VERB
ajfa-13261	239	5	by	by	ADP
ajfa-13261	239	6	a	a	DET
ajfa-13261	239	7	study	study	NOUN
ajfa-13261	239	8	by	by	ADP
ajfa-13261	239	9	aboagye	aboagye	PROPN
ajfa-13261	239	10	-	-	PUNCT
ajfa-13261	239	11	otchere	otchere	ADV
ajfa-13261	239	12	et	et	PROPN
ajfa-13261	239	13	al	al	PROPN
ajfa-13261	239	14	.	.	PROPN
ajfa-13261	240	1	(	(	PUNCT
ajfa-13261	240	2	2012	2012	NUM
ajfa-13261	240	3	)	)	PUNCT
ajfa-13261	240	4	which	which	PRON
ajfa-13261	240	5	also	also	ADV
ajfa-13261	240	6	conducted	conduct	VERB
ajfa-13261	240	7	a	a	DET
ajfa-13261	240	8	research	research	NOUN
ajfa-13261	240	9	in	in	ADP
ajfa-13261	240	10	developing	develop	VERB
ajfa-13261	240	11	countries	country	NOUN
ajfa-13261	240	12	,	,	PUNCT
ajfa-13261	240	13	namely	namely	ADV
ajfa-13261	240	14	ghana	ghana	PROPN
ajfa-13261	240	15	.	.	PUNCT
ajfa-13261	241	1	the	the	DET
ajfa-13261	241	2	result	result	NOUN
ajfa-13261	241	3	of	of	ADP
ajfa-13261	241	4	this	this	DET
ajfa-13261	241	5	study	study	NOUN
ajfa-13261	241	6	reveals	reveal	VERB
ajfa-13261	241	7	that	that	SCONJ
ajfa-13261	241	8	corporate	corporate	ADJ
ajfa-13261	241	9	board	board	NOUN
ajfa-13261	241	10	composition	composition	NOUN
ajfa-13261	241	11	is	be	AUX
ajfa-13261	241	12	not	not	PART
ajfa-13261	241	13	a	a	DET
ajfa-13261	241	14	supportive	supportive	ADJ
ajfa-13261	241	15	factor	factor	NOUN
ajfa-13261	241	16	for	for	ADP
ajfa-13261	241	17	enhancing	enhance	VERB
ajfa-13261	241	18	the	the	DET
ajfa-13261	241	19	extent	extent	NOUN
ajfa-13261	241	20	of	of	ADP
ajfa-13261	241	21	corporate	corporate	ADJ
ajfa-13261	241	22	disclosure	disclosure	NOUN
ajfa-13261	241	23	.	.	PUNCT
ajfa-13261	242	1	with	with	ADP
ajfa-13261	242	2	this	this	DET
ajfa-13261	242	3	evidence	evidence	NOUN
ajfa-13261	242	4	,	,	PUNCT
ajfa-13261	242	5	it	it	PRON
ajfa-13261	242	6	could	could	AUX
ajfa-13261	242	7	be	be	AUX
ajfa-13261	242	8	implied	imply	VERB
ajfa-13261	242	9	that	that	SCONJ
ajfa-13261	242	10	board	board	NOUN
ajfa-13261	242	11	independence	independence	NOUN
ajfa-13261	242	12	has	have	VERB
ajfa-13261	242	13	no	no	DET
ajfa-13261	242	14	relationship	relationship	NOUN
ajfa-13261	242	15	with	with	ADP
ajfa-13261	242	16	the	the	DET
ajfa-13261	242	17	level	level	NOUN
ajfa-13261	242	18	of	of	ADP
ajfa-13261	242	19	corporate	corporate	ADJ
ajfa-13261	242	20	disclosure	disclosure	NOUN
ajfa-13261	242	21	in	in	ADP
ajfa-13261	242	22	singapore	singapore	PROPN
ajfa-13261	242	23	as	as	ADV
ajfa-13261	242	24	well	well	ADV
ajfa-13261	242	25	.	.	PUNCT
ajfa-13261	243	1	as	as	ADP
ajfa-13261	243	2	a	a	DET
ajfa-13261	243	3	result	result	NOUN
ajfa-13261	243	4	of	of	ADP
ajfa-13261	243	5	this	this	PRON
ajfa-13261	243	6	,	,	PUNCT
ajfa-13261	243	7	hypothesis	hypothesis	NOUN
ajfa-13261	243	8	2	2	NUM
ajfa-13261	243	9	is	be	AUX
ajfa-13261	243	10	rejected	reject	VERB
ajfa-13261	243	11	.	.	PUNCT
ajfa-13261	244	1	in	in	ADP
ajfa-13261	244	2	terms	term	NOUN
ajfa-13261	244	3	of	of	ADP
ajfa-13261	244	4	board	board	NOUN
ajfa-13261	244	5	effectiveness	effectiveness	NOUN
ajfa-13261	244	6	,	,	PUNCT
ajfa-13261	244	7	the	the	DET
ajfa-13261	244	8	results	result	NOUN
ajfa-13261	244	9	show	show	VERB
ajfa-13261	244	10	that	that	SCONJ
ajfa-13261	244	11	the	the	DET
ajfa-13261	244	12	level	level	NOUN
ajfa-13261	244	13	of	of	ADP
ajfa-13261	244	14	corporate	corporate	ADJ
ajfa-13261	244	15	disclosure	disclosure	NOUN
ajfa-13261	244	16	in	in	ADP
ajfa-13261	244	17	singapore	singapore	PROPN
ajfa-13261	244	18	has	have	VERB
ajfa-13261	244	19	no	no	DET
ajfa-13261	244	20	connection	connection	NOUN
ajfa-13261	244	21	with	with	ADP
ajfa-13261	244	22	a	a	DET
ajfa-13261	244	23	number	number	NOUN
ajfa-13261	244	24	of	of	ADP
ajfa-13261	244	25	the	the	DET
ajfa-13261	244	26	board	board	NOUN
ajfa-13261	244	27	meetings	meeting	NOUN
ajfa-13261	244	28	held	hold	VERB
ajfa-13261	244	29	in	in	ADP
ajfa-13261	244	30	the	the	DET
ajfa-13261	244	31	year	year	NOUN
ajfa-13261	244	32	(	(	PUNCT
ajfa-13261	244	33	p	p	NOUN
ajfa-13261	244	34	-	-	PUNCT
ajfa-13261	244	35	value	value	NOUN
ajfa-13261	244	36	=	=	NOUN
ajfa-13261	244	37	0.932	0.932	NUM
ajfa-13261	244	38	)	)	PUNCT
ajfa-13261	244	39	and	and	CCONJ
ajfa-13261	244	40	director	director	NOUN
ajfa-13261	244	41	participation	participation	NOUN
ajfa-13261	244	42	rate	rate	NOUN
ajfa-13261	244	43	(	(	PUNCT
ajfa-13261	244	44	p	p	NOUN
ajfa-13261	244	45	-	-	PUNCT
ajfa-13261	244	46	value	value	NOUN
ajfa-13261	244	47	=	=	NOUN
ajfa-13261	244	48	0.752	0.752	NUM
ajfa-13261	244	49	)	)	PUNCT
ajfa-13261	244	50	at	at	ADP
ajfa-13261	244	51	a	a	DET
ajfa-13261	244	52	significant	significant	ADJ
ajfa-13261	244	53	level	level	NOUN
ajfa-13261	244	54	of	of	ADP
ajfa-13261	244	55	0.05	0.05	NUM
ajfa-13261	244	56	.	.	PUNCT
ajfa-13261	245	1	with	with	ADP
ajfa-13261	245	2	these	these	DET
ajfa-13261	245	3	findings	finding	NOUN
ajfa-13261	245	4	,	,	PUNCT
ajfa-13261	245	5	it	it	PRON
ajfa-13261	245	6	has	have	VERB
ajfa-13261	245	7	implications	implication	NOUN
ajfa-13261	245	8	for	for	ADP
ajfa-13261	245	9	stewardship	stewardship	NOUN
ajfa-13261	245	10	theory	theory	NOUN
ajfa-13261	245	11	which	which	PRON
ajfa-13261	245	12	asserts	assert	VERB
ajfa-13261	245	13	that	that	SCONJ
ajfa-13261	245	14	directors	director	NOUN
ajfa-13261	245	15	attempt	attempt	VERB
ajfa-13261	245	16	to	to	PART
ajfa-13261	245	17	work	work	VERB
ajfa-13261	245	18	in	in	ADP
ajfa-13261	245	19	response	response	NOUN
ajfa-13261	245	20	to	to	ADP
ajfa-13261	245	21	self	self	NOUN
ajfa-13261	245	22	-	-	PUNCT
ajfa-13261	245	23	motivation	motivation	NOUN
ajfa-13261	245	24	and	and	CCONJ
ajfa-13261	245	25	shareholders	shareholder	NOUN
ajfa-13261	245	26	’	'	PUNCT
ajfa-13261	245	27	requirements	requirement	NOUN
ajfa-13261	245	28	.	.	PUNCT
ajfa-13261	246	1	so	so	ADV
ajfa-13261	246	2	,	,	PUNCT
ajfa-13261	246	3	a	a	DET
ajfa-13261	246	4	number	number	NOUN
ajfa-13261	246	5	of	of	ADP
ajfa-13261	246	6	the	the	DET
ajfa-13261	246	7	board	board	NOUN
ajfa-13261	246	8	meetings	meeting	NOUN
ajfa-13261	246	9	held	hold	VERB
ajfa-13261	246	10	in	in	ADP
ajfa-13261	246	11	the	the	DET
ajfa-13261	246	12	year	year	NOUN
ajfa-13261	246	13	and	and	CCONJ
ajfa-13261	246	14	number	number	NOUN
ajfa-13261	246	15	of	of	ADP
ajfa-13261	246	16	directors	director	NOUN
ajfa-13261	246	17	participated	participate	VERB
ajfa-13261	246	18	in	in	ADP
ajfa-13261	246	19	the	the	DET
ajfa-13261	246	20	meeting	meeting	NOUN
ajfa-13261	246	21	are	be	AUX
ajfa-13261	246	22	not	not	PART
ajfa-13261	246	23	an	an	DET
ajfa-13261	246	24	important	important	ADJ
ajfa-13261	246	25	factor	factor	NOUN
ajfa-13261	246	26	for	for	ADP
ajfa-13261	246	27	determining	determine	VERB
ajfa-13261	246	28	the	the	DET
ajfa-13261	246	29	operational	operational	ADJ
ajfa-13261	246	30	procedures	procedure	NOUN
ajfa-13261	246	31	and	and	CCONJ
ajfa-13261	246	32	performance	performance	NOUN
ajfa-13261	246	33	of	of	ADP
ajfa-13261	246	34	the	the	DET
ajfa-13261	246	35	board	board	NOUN
ajfa-13261	246	36	.	.	PUNCT
ajfa-13261	247	1	asian	asian	ADJ
ajfa-13261	247	2	journal	journal	PROPN
ajfa-13261	247	3	of	of	ADP
ajfa-13261	247	4	finance	finance	PROPN
ajfa-13261	247	5	&	&	CCONJ
ajfa-13261	247	6	accounting	accounting	PROPN
ajfa-13261	247	7	issn	issn	PROPN
ajfa-13261	247	8	1946	1946	NUM
ajfa-13261	247	9	-	-	PUNCT
ajfa-13261	247	10	052x	052x	NOUN
ajfa-13261	247	11	2018	2018	NUM
ajfa-13261	247	12	,	,	PUNCT
ajfa-13261	247	13	vol	vol	NOUN
ajfa-13261	247	14	.	.	PROPN
ajfa-13261	248	1	10	10	NUM
ajfa-13261	248	2	,	,	PUNCT
ajfa-13261	248	3	no	no	INTJ
ajfa-13261	248	4	.	.	NOUN
ajfa-13261	248	5	1	1	NUM
ajfa-13261	248	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	248	7	422	422	NUM
ajfa-13261	248	8	under	under	ADP
ajfa-13261	248	9	this	this	DET
ajfa-13261	248	10	circumstance	circumstance	NOUN
ajfa-13261	248	11	,	,	PUNCT
ajfa-13261	248	12	it	it	PRON
ajfa-13261	248	13	is	be	AUX
ajfa-13261	248	14	reasonable	reasonable	ADJ
ajfa-13261	248	15	to	to	PART
ajfa-13261	248	16	claim	claim	VERB
ajfa-13261	248	17	that	that	SCONJ
ajfa-13261	248	18	there	there	PRON
ajfa-13261	248	19	is	be	VERB
ajfa-13261	248	20	no	no	DET
ajfa-13261	248	21	relationship	relationship	NOUN
ajfa-13261	248	22	between	between	ADP
ajfa-13261	248	23	director	director	NOUN
ajfa-13261	248	24	participation	participation	NOUN
ajfa-13261	248	25	rate	rate	NOUN
ajfa-13261	248	26	and	and	CCONJ
ajfa-13261	248	27	the	the	DET
ajfa-13261	248	28	level	level	NOUN
ajfa-13261	248	29	of	of	ADP
ajfa-13261	248	30	corporate	corporate	ADJ
ajfa-13261	248	31	disclosure	disclosure	NOUN
ajfa-13261	248	32	in	in	ADP
ajfa-13261	248	33	singapore	singapore	PROPN
ajfa-13261	248	34	.	.	PUNCT
ajfa-13261	249	1	consequently	consequently	ADV
ajfa-13261	249	2	,	,	PUNCT
ajfa-13261	249	3	hypothesis	hypothesis	NOUN
ajfa-13261	249	4	h3a	h3a	NOUN
ajfa-13261	249	5	and	and	CCONJ
ajfa-13261	249	6	h3b	h3b	NOUN
ajfa-13261	249	7	are	be	AUX
ajfa-13261	249	8	rejected	reject	VERB
ajfa-13261	249	9	.	.	PUNCT
ajfa-13261	250	1	hypothesis	hypothesis	NOUN
ajfa-13261	250	2	4	4	NUM
ajfa-13261	250	3	is	be	AUX
ajfa-13261	250	4	carried	carry	VERB
ajfa-13261	250	5	out	out	ADP
ajfa-13261	250	6	to	to	PART
ajfa-13261	250	7	estimate	estimate	VERB
ajfa-13261	250	8	the	the	DET
ajfa-13261	250	9	effect	effect	NOUN
ajfa-13261	250	10	of	of	ADP
ajfa-13261	250	11	gender	gender	NOUN
ajfa-13261	250	12	diversity	diversity	NOUN
ajfa-13261	250	13	on	on	ADP
ajfa-13261	250	14	corporate	corporate	ADJ
ajfa-13261	250	15	disclosure	disclosure	NOUN
ajfa-13261	250	16	practices	practice	NOUN
ajfa-13261	250	17	.	.	PUNCT
ajfa-13261	251	1	the	the	DET
ajfa-13261	251	2	result	result	NOUN
ajfa-13261	251	3	demonstrates	demonstrate	VERB
ajfa-13261	251	4	that	that	SCONJ
ajfa-13261	251	5	a	a	DET
ajfa-13261	251	6	different	different	ADJ
ajfa-13261	251	7	gender	gender	NOUN
ajfa-13261	251	8	of	of	ADP
ajfa-13261	251	9	board	board	NOUN
ajfa-13261	251	10	members	member	NOUN
ajfa-13261	251	11	has	have	VERB
ajfa-13261	251	12	no	no	DET
ajfa-13261	251	13	significant	significant	ADJ
ajfa-13261	251	14	relationship	relationship	NOUN
ajfa-13261	251	15	with	with	ADP
ajfa-13261	251	16	the	the	DET
ajfa-13261	251	17	extent	extent	NOUN
ajfa-13261	251	18	of	of	ADP
ajfa-13261	251	19	corporate	corporate	ADJ
ajfa-13261	251	20	disclosure	disclosure	NOUN
ajfa-13261	251	21	in	in	ADP
ajfa-13261	251	22	singapore	singapore	PROPN
ajfa-13261	251	23	(	(	PUNCT
ajfa-13261	251	24	p	p	NOUN
ajfa-13261	251	25	-	-	PUNCT
ajfa-13261	251	26	value	value	NOUN
ajfa-13261	251	27	=	=	NOUN
ajfa-13261	251	28	0.065	0.065	NUM
ajfa-13261	251	29	)	)	PUNCT
ajfa-13261	251	30	.	.	PUNCT
ajfa-13261	252	1	regarding	regard	VERB
ajfa-13261	252	2	this	this	DET
ajfa-13261	252	3	finding	finding	NOUN
ajfa-13261	252	4	,	,	PUNCT
ajfa-13261	252	5	it	it	PRON
ajfa-13261	252	6	can	can	AUX
ajfa-13261	252	7	be	be	AUX
ajfa-13261	252	8	supported	support	VERB
ajfa-13261	252	9	by	by	ADP
ajfa-13261	252	10	the	the	DET
ajfa-13261	252	11	stewardship	stewardship	NOUN
ajfa-13261	252	12	theory	theory	NOUN
ajfa-13261	252	13	which	which	PRON
ajfa-13261	252	14	states	state	VERB
ajfa-13261	252	15	that	that	SCONJ
ajfa-13261	252	16	a	a	DET
ajfa-13261	252	17	variety	variety	NOUN
ajfa-13261	252	18	of	of	ADP
ajfa-13261	252	19	members	member	NOUN
ajfa-13261	252	20	on	on	ADP
ajfa-13261	252	21	the	the	DET
ajfa-13261	252	22	board	board	NOUN
ajfa-13261	252	23	might	might	AUX
ajfa-13261	252	24	not	not	PART
ajfa-13261	252	25	impact	impact	VERB
ajfa-13261	252	26	the	the	DET
ajfa-13261	252	27	board	board	NOUN
ajfa-13261	252	28	actions	action	NOUN
ajfa-13261	252	29	.	.	PUNCT
ajfa-13261	253	1	as	as	ADP
ajfa-13261	253	2	a	a	DET
ajfa-13261	253	3	result	result	NOUN
ajfa-13261	253	4	of	of	ADP
ajfa-13261	253	5	this	this	PRON
ajfa-13261	253	6	,	,	PUNCT
ajfa-13261	253	7	it	it	PRON
ajfa-13261	253	8	can	can	AUX
ajfa-13261	253	9	be	be	AUX
ajfa-13261	253	10	concluded	conclude	VERB
ajfa-13261	253	11	that	that	SCONJ
ajfa-13261	253	12	whether	whether	SCONJ
ajfa-13261	253	13	male	male	ADJ
ajfa-13261	253	14	or	or	CCONJ
ajfa-13261	253	15	female	female	ADJ
ajfa-13261	253	16	directors	director	NOUN
ajfa-13261	253	17	would	would	AUX
ajfa-13261	253	18	not	not	PART
ajfa-13261	253	19	influence	influence	VERB
ajfa-13261	253	20	on	on	ADP
ajfa-13261	253	21	disclosure	disclosure	NOUN
ajfa-13261	253	22	practices	practice	NOUN
ajfa-13261	253	23	of	of	ADP
ajfa-13261	253	24	a	a	DET
ajfa-13261	253	25	firm	firm	NOUN
ajfa-13261	253	26	in	in	ADP
ajfa-13261	253	27	singapore	singapore	PROPN
ajfa-13261	253	28	.	.	PUNCT
ajfa-13261	254	1	therefore	therefore	ADV
ajfa-13261	254	2	,	,	PUNCT
ajfa-13261	254	3	hypothesis	hypothesis	NOUN
ajfa-13261	254	4	4	4	NUM
ajfa-13261	254	5	is	be	AUX
ajfa-13261	254	6	rejected	reject	VERB
ajfa-13261	254	7	.	.	PUNCT
ajfa-13261	255	1	according	accord	VERB
ajfa-13261	255	2	to	to	ADP
ajfa-13261	255	3	the	the	DET
ajfa-13261	255	4	hypothesis	hypothesis	NOUN
ajfa-13261	255	5	5	5	NUM
ajfa-13261	255	6	,	,	PUNCT
ajfa-13261	255	7	the	the	DET
ajfa-13261	255	8	result	result	NOUN
ajfa-13261	255	9	reports	report	VERB
ajfa-13261	255	10	that	that	SCONJ
ajfa-13261	255	11	variable	variable	NOUN
ajfa-13261	255	12	dual	dual	ADV
ajfa-13261	255	13	is	be	AUX
ajfa-13261	255	14	statistically	statistically	ADV
ajfa-13261	255	15	significant	significant	ADJ
ajfa-13261	255	16	at	at	ADP
ajfa-13261	255	17	the	the	DET
ajfa-13261	255	18	significant	significant	ADJ
ajfa-13261	255	19	level	level	NOUN
ajfa-13261	255	20	of	of	ADP
ajfa-13261	255	21	0.01	0.01	NUM
ajfa-13261	255	22	(	(	PUNCT
ajfa-13261	255	23	p	p	NOUN
ajfa-13261	255	24	-	-	PUNCT
ajfa-13261	255	25	value	value	NOUN
ajfa-13261	255	26	=	=	NOUN
ajfa-13261	255	27	0.014	0.014	NUM
ajfa-13261	255	28	)	)	PUNCT
ajfa-13261	255	29	with	with	ADP
ajfa-13261	255	30	a	a	DET
ajfa-13261	255	31	negative	negative	ADJ
ajfa-13261	255	32	correlation	correlation	NOUN
ajfa-13261	255	33	coefficient	coefficient	NOUN
ajfa-13261	255	34	of	of	ADP
ajfa-13261	255	35	0.053	0.053	NUM
ajfa-13261	255	36	,	,	PUNCT
ajfa-13261	255	37	indicating	indicate	VERB
ajfa-13261	255	38	that	that	SCONJ
ajfa-13261	255	39	the	the	DET
ajfa-13261	255	40	separation	separation	NOUN
ajfa-13261	255	41	of	of	ADP
ajfa-13261	255	42	position	position	NOUN
ajfa-13261	255	43	between	between	ADP
ajfa-13261	255	44	chairman	chairman	NOUN
ajfa-13261	255	45	and	and	CCONJ
ajfa-13261	255	46	ceo	ceo	NOUN
ajfa-13261	255	47	could	could	AUX
ajfa-13261	255	48	impact	impact	VERB
ajfa-13261	255	49	on	on	ADP
ajfa-13261	255	50	corporate	corporate	ADJ
ajfa-13261	255	51	disclosure	disclosure	NOUN
ajfa-13261	255	52	of	of	ADP
ajfa-13261	255	53	the	the	DET
ajfa-13261	255	54	firms	firm	NOUN
ajfa-13261	255	55	in	in	ADP
ajfa-13261	255	56	singapore	singapore	PROPN
ajfa-13261	255	57	.	.	PUNCT
ajfa-13261	256	1	this	this	PRON
ajfa-13261	256	2	is	be	AUX
ajfa-13261	256	3	consistent	consistent	ADJ
ajfa-13261	256	4	with	with	ADP
ajfa-13261	256	5	agency	agency	NOUN
ajfa-13261	256	6	theory	theory	NOUN
ajfa-13261	256	7	which	which	PRON
ajfa-13261	256	8	remarks	remark	VERB
ajfa-13261	256	9	that	that	SCONJ
ajfa-13261	256	10	a	a	DET
ajfa-13261	256	11	separate	separate	ADJ
ajfa-13261	256	12	leadership	leadership	NOUN
ajfa-13261	256	13	structure	structure	NOUN
ajfa-13261	256	14	has	have	VERB
ajfa-13261	256	15	the	the	DET
ajfa-13261	256	16	ability	ability	NOUN
ajfa-13261	256	17	to	to	PART
ajfa-13261	256	18	contribute	contribute	VERB
ajfa-13261	256	19	quality	quality	NOUN
ajfa-13261	256	20	of	of	ADP
ajfa-13261	256	21	the	the	DET
ajfa-13261	256	22	reports	report	NOUN
ajfa-13261	256	23	.	.	PUNCT
ajfa-13261	257	1	under	under	ADP
ajfa-13261	257	2	this	this	DET
ajfa-13261	257	3	scheme	scheme	NOUN
ajfa-13261	257	4	,	,	PUNCT
ajfa-13261	257	5	it	it	PRON
ajfa-13261	257	6	can	can	AUX
ajfa-13261	257	7	be	be	AUX
ajfa-13261	257	8	asserted	assert	VERB
ajfa-13261	257	9	by	by	ADP
ajfa-13261	257	10	chau	chau	NOUN
ajfa-13261	257	11	and	and	CCONJ
ajfa-13261	257	12	gray	gray	ADJ
ajfa-13261	257	13	(	(	PUNCT
ajfa-13261	257	14	2010	2010	NUM
ajfa-13261	257	15	)	)	PUNCT
ajfa-13261	257	16	;	;	PUNCT
ajfa-13261	257	17	apadore	apadore	NOUN
ajfa-13261	257	18	and	and	CCONJ
ajfa-13261	257	19	zainol	zainol	NOUN
ajfa-13261	257	20	(	(	PUNCT
ajfa-13261	257	21	2014	2014	NUM
ajfa-13261	257	22	)	)	PUNCT
ajfa-13261	257	23	;	;	PUNCT
ajfa-13261	257	24	and	and	CCONJ
ajfa-13261	257	25	mandzila	mandzila	NOUN
ajfa-13261	257	26	and	and	CCONJ
ajfa-13261	257	27	zéghal	zéghal	PROPN
ajfa-13261	257	28	(	(	PUNCT
ajfa-13261	257	29	2016	2016	NUM
ajfa-13261	257	30	)	)	PUNCT
ajfa-13261	257	31	who	who	PRON
ajfa-13261	257	32	found	find	VERB
ajfa-13261	257	33	an	an	DET
ajfa-13261	257	34	association	association	NOUN
ajfa-13261	257	35	between	between	ADP
ajfa-13261	257	36	ceo	ceo	NOUN
ajfa-13261	257	37	duality	duality	NOUN
ajfa-13261	257	38	and	and	CCONJ
ajfa-13261	257	39	disclosure	disclosure	NOUN
ajfa-13261	257	40	practices	practice	NOUN
ajfa-13261	257	41	.	.	PUNCT
ajfa-13261	258	1	later	later	ADV
ajfa-13261	258	2	,	,	PUNCT
ajfa-13261	258	3	many	many	ADJ
ajfa-13261	258	4	researchers	researcher	NOUN
ajfa-13261	258	5	(	(	PUNCT
ajfa-13261	258	6	e.g.	e.g.	ADV
ajfa-13261	258	7	haniffa	haniffa	NOUN
ajfa-13261	258	8	and	and	CCONJ
ajfa-13261	258	9	cooke	cooke	PROPN
ajfa-13261	258	10	(	(	PUNCT
ajfa-13261	258	11	2002	2002	NUM
ajfa-13261	258	12	)	)	PUNCT
ajfa-13261	258	13	;	;	PUNCT
ajfa-13261	258	14	eng	eng	PROPN
ajfa-13261	258	15	and	and	CCONJ
ajfa-13261	258	16	mak	mak	PROPN
ajfa-13261	258	17	(	(	PUNCT
ajfa-13261	258	18	2003	2003	NUM
ajfa-13261	258	19	)	)	PUNCT
ajfa-13261	258	20	;	;	PUNCT
ajfa-13261	258	21	huafang	huafang	PROPN
ajfa-13261	258	22	and	and	CCONJ
ajfa-13261	258	23	jianguo	jianguo	PROPN
ajfa-13261	258	24	(	(	PUNCT
ajfa-13261	258	25	2007	2007	NUM
ajfa-13261	258	26	)	)	PUNCT
ajfa-13261	258	27	;	;	PUNCT
ajfa-13261	258	28	and	and	CCONJ
ajfa-13261	258	29	al	al	PROPN
ajfa-13261	258	30	-	-	PUNCT
ajfa-13261	258	31	janadi	janadi	PROPN
ajfa-13261	258	32	et	et	PROPN
ajfa-13261	258	33	al	al	PROPN
ajfa-13261	258	34	.	.	PROPN
ajfa-13261	258	35	(	(	PUNCT
ajfa-13261	258	36	2013	2013	NUM
ajfa-13261	258	37	)	)	PUNCT
ajfa-13261	258	38	)	)	PUNCT
ajfa-13261	258	39	have	have	AUX
ajfa-13261	258	40	found	find	VERB
ajfa-13261	258	41	that	that	SCONJ
ajfa-13261	258	42	firms	firm	NOUN
ajfa-13261	258	43	,	,	PUNCT
ajfa-13261	258	44	where	where	SCONJ
ajfa-13261	258	45	chairman	chairman	NOUN
ajfa-13261	258	46	and	and	CCONJ
ajfa-13261	258	47	ceo	ceo	NOUN
ajfa-13261	258	48	are	be	AUX
ajfa-13261	258	49	the	the	DET
ajfa-13261	258	50	same	same	ADJ
ajfa-13261	258	51	person	person	NOUN
ajfa-13261	258	52	,	,	PUNCT
ajfa-13261	258	53	tend	tend	VERB
ajfa-13261	258	54	to	to	PART
ajfa-13261	258	55	have	have	VERB
ajfa-13261	258	56	a	a	DET
ajfa-13261	258	57	lower	low	ADJ
ajfa-13261	258	58	level	level	NOUN
ajfa-13261	258	59	of	of	ADP
ajfa-13261	258	60	corporate	corporate	ADJ
ajfa-13261	258	61	disclosure	disclosure	NOUN
ajfa-13261	258	62	.	.	PUNCT
ajfa-13261	259	1	as	as	ADP
ajfa-13261	259	2	a	a	DET
ajfa-13261	259	3	result	result	NOUN
ajfa-13261	259	4	of	of	ADP
ajfa-13261	259	5	this	this	PRON
ajfa-13261	259	6	,	,	PUNCT
ajfa-13261	259	7	it	it	PRON
ajfa-13261	259	8	is	be	AUX
ajfa-13261	259	9	reasonable	reasonable	ADJ
ajfa-13261	259	10	to	to	PART
ajfa-13261	259	11	believe	believe	VERB
ajfa-13261	259	12	that	that	SCONJ
ajfa-13261	259	13	there	there	PRON
ajfa-13261	259	14	is	be	VERB
ajfa-13261	259	15	a	a	DET
ajfa-13261	259	16	negative	negative	ADJ
ajfa-13261	259	17	relationship	relationship	NOUN
ajfa-13261	259	18	between	between	ADP
ajfa-13261	259	19	ceo	ceo	NOUN
ajfa-13261	259	20	duality	duality	NOUN
ajfa-13261	259	21	and	and	CCONJ
ajfa-13261	259	22	disclosure	disclosure	NOUN
ajfa-13261	259	23	practices	practice	NOUN
ajfa-13261	259	24	.	.	PUNCT
ajfa-13261	260	1	in	in	ADP
ajfa-13261	260	2	contrast	contrast	NOUN
ajfa-13261	260	3	,	,	PUNCT
ajfa-13261	260	4	it	it	PRON
ajfa-13261	260	5	can	can	AUX
ajfa-13261	260	6	be	be	AUX
ajfa-13261	260	7	said	say	VERB
ajfa-13261	260	8	that	that	SCONJ
ajfa-13261	260	9	ceo	ceo	NOUN
ajfa-13261	260	10	-	-	PUNCT
ajfa-13261	260	11	chairman	chairman	NOUN
ajfa-13261	260	12	separation	separation	NOUN
ajfa-13261	260	13	could	could	AUX
ajfa-13261	260	14	infer	infer	VERB
ajfa-13261	260	15	in	in	ADP
ajfa-13261	260	16	a	a	DET
ajfa-13261	260	17	better	well	ADJ
ajfa-13261	260	18	quality	quality	NOUN
ajfa-13261	260	19	of	of	ADP
ajfa-13261	260	20	reporting	reporting	NOUN
ajfa-13261	260	21	.	.	PUNCT
ajfa-13261	261	1	hence	hence	ADV
ajfa-13261	261	2	,	,	PUNCT
ajfa-13261	261	3	hypothesis	hypothesis	NOUN
ajfa-13261	261	4	5	5	NUM
ajfa-13261	261	5	is	be	AUX
ajfa-13261	261	6	accepted	accept	VERB
ajfa-13261	261	7	,	,	PUNCT
ajfa-13261	261	8	with	with	ADP
ajfa-13261	261	9	a	a	DET
ajfa-13261	261	10	negative	negative	ADJ
ajfa-13261	261	11	direction	direction	NOUN
ajfa-13261	261	12	.	.	PUNCT
ajfa-13261	262	1	with	with	ADP
ajfa-13261	262	2	regard	regard	NOUN
ajfa-13261	262	3	to	to	ADP
ajfa-13261	262	4	audit	audit	NOUN
ajfa-13261	262	5	committee	committee	NOUN
ajfa-13261	262	6	independence	independence	NOUN
ajfa-13261	262	7	,	,	PUNCT
ajfa-13261	262	8	the	the	DET
ajfa-13261	262	9	results	result	NOUN
ajfa-13261	262	10	show	show	VERB
ajfa-13261	262	11	that	that	SCONJ
ajfa-13261	262	12	there	there	PRON
ajfa-13261	262	13	is	be	VERB
ajfa-13261	262	14	a	a	DET
ajfa-13261	262	15	positively	positively	ADV
ajfa-13261	262	16	significant	significant	ADJ
ajfa-13261	262	17	relationship	relationship	NOUN
ajfa-13261	262	18	between	between	ADP
ajfa-13261	262	19	the	the	DET
ajfa-13261	262	20	variable	variable	ADJ
ajfa-13261	262	21	aci	aci	PROPN
ajfa-13261	262	22	and	and	CCONJ
ajfa-13261	262	23	the	the	DET
ajfa-13261	262	24	extent	extent	NOUN
ajfa-13261	262	25	of	of	ADP
ajfa-13261	262	26	corporate	corporate	ADJ
ajfa-13261	262	27	disclosure	disclosure	NOUN
ajfa-13261	262	28	at	at	ADP
ajfa-13261	262	29	95	95	NUM
ajfa-13261	262	30	%	%	NOUN
ajfa-13261	262	31	level	level	NOUN
ajfa-13261	262	32	(	(	PUNCT
ajfa-13261	262	33	p	p	NOUN
ajfa-13261	262	34	-	-	PUNCT
ajfa-13261	262	35	value	value	NOUN
ajfa-13261	262	36	=	=	NOUN
ajfa-13261	262	37	0.025	0.025	NUM
ajfa-13261	262	38	with	with	ADP
ajfa-13261	262	39	a	a	DET
ajfa-13261	262	40	positive	positive	ADJ
ajfa-13261	262	41	correlation	correlation	NOUN
ajfa-13261	262	42	coefficient	coefficient	NOUN
ajfa-13261	262	43	of	of	ADP
ajfa-13261	262	44	0.086	0.086	NUM
ajfa-13261	262	45	)	)	PUNCT
ajfa-13261	262	46	.	.	PUNCT
ajfa-13261	263	1	this	this	PRON
ajfa-13261	263	2	is	be	AUX
ajfa-13261	263	3	in	in	ADP
ajfa-13261	263	4	the	the	DET
ajfa-13261	263	5	line	line	NOUN
ajfa-13261	263	6	with	with	ADP
ajfa-13261	263	7	a	a	DET
ajfa-13261	263	8	study	study	NOUN
ajfa-13261	263	9	by	by	ADP
ajfa-13261	263	10	aboagye	aboagye	PROPN
ajfa-13261	263	11	-	-	PUNCT
ajfa-13261	263	12	otchere	otchere	ADV
ajfa-13261	263	13	et	et	PROPN
ajfa-13261	263	14	al	al	PROPN
ajfa-13261	263	15	.	.	PROPN
ajfa-13261	264	1	(	(	PUNCT
ajfa-13261	264	2	2012	2012	NUM
ajfa-13261	264	3	)	)	PUNCT
ajfa-13261	264	4	which	which	PRON
ajfa-13261	264	5	addresses	address	VERB
ajfa-13261	264	6	that	that	SCONJ
ajfa-13261	264	7	corporations	corporation	NOUN
ajfa-13261	264	8	in	in	ADP
ajfa-13261	264	9	ghana	ghana	PROPN
ajfa-13261	264	10	tend	tend	VERB
ajfa-13261	264	11	to	to	PART
ajfa-13261	264	12	disclose	disclose	VERB
ajfa-13261	264	13	more	more	ADJ
ajfa-13261	264	14	corporate	corporate	ADJ
ajfa-13261	264	15	information	information	NOUN
ajfa-13261	264	16	when	when	SCONJ
ajfa-13261	264	17	audit	audit	NOUN
ajfa-13261	264	18	committee	committee	NOUN
ajfa-13261	264	19	is	be	AUX
ajfa-13261	264	20	independent	independent	ADJ
ajfa-13261	264	21	.	.	PUNCT
ajfa-13261	265	1	as	as	ADP
ajfa-13261	265	2	a	a	DET
ajfa-13261	265	3	result	result	NOUN
ajfa-13261	265	4	of	of	ADP
ajfa-13261	265	5	this	this	PRON
ajfa-13261	265	6	,	,	PUNCT
ajfa-13261	265	7	it	it	PRON
ajfa-13261	265	8	can	can	AUX
ajfa-13261	265	9	be	be	AUX
ajfa-13261	265	10	said	say	VERB
ajfa-13261	265	11	that	that	SCONJ
ajfa-13261	265	12	a	a	DET
ajfa-13261	265	13	number	number	NOUN
ajfa-13261	265	14	of	of	ADP
ajfa-13261	265	15	independent	independent	ADJ
ajfa-13261	265	16	directors	director	NOUN
ajfa-13261	265	17	on	on	ADP
ajfa-13261	265	18	the	the	DET
ajfa-13261	265	19	audit	audit	NOUN
ajfa-13261	265	20	committee	committee	NOUN
ajfa-13261	265	21	could	could	AUX
ajfa-13261	265	22	dominate	dominate	VERB
ajfa-13261	265	23	the	the	DET
ajfa-13261	265	24	level	level	NOUN
ajfa-13261	265	25	of	of	ADP
ajfa-13261	265	26	corporate	corporate	ADJ
ajfa-13261	265	27	disclosure	disclosure	NOUN
ajfa-13261	265	28	.	.	PUNCT
ajfa-13261	266	1	according	accord	VERB
ajfa-13261	266	2	to	to	ADP
ajfa-13261	266	3	this	this	DET
ajfa-13261	266	4	insight	insight	NOUN
ajfa-13261	266	5	,	,	PUNCT
ajfa-13261	266	6	it	it	PRON
ajfa-13261	266	7	is	be	AUX
ajfa-13261	266	8	can	can	AUX
ajfa-13261	266	9	be	be	AUX
ajfa-13261	266	10	referred	refer	VERB
ajfa-13261	266	11	that	that	SCONJ
ajfa-13261	266	12	there	there	PRON
ajfa-13261	266	13	is	be	VERB
ajfa-13261	266	14	a	a	DET
ajfa-13261	266	15	positive	positive	ADJ
ajfa-13261	266	16	relationship	relationship	NOUN
ajfa-13261	266	17	between	between	ADP
ajfa-13261	266	18	audit	audit	NOUN
ajfa-13261	266	19	commit	commit	VERB
ajfa-13261	266	20	independence	independence	NOUN
ajfa-13261	266	21	and	and	CCONJ
ajfa-13261	266	22	the	the	DET
ajfa-13261	266	23	level	level	NOUN
ajfa-13261	266	24	of	of	ADP
ajfa-13261	266	25	corporate	corporate	ADJ
ajfa-13261	266	26	disclosure	disclosure	NOUN
ajfa-13261	266	27	in	in	ADP
ajfa-13261	266	28	singapore	singapore	PROPN
ajfa-13261	266	29	.	.	PUNCT
ajfa-13261	267	1	for	for	ADP
ajfa-13261	267	2	this	this	DET
ajfa-13261	267	3	reason	reason	NOUN
ajfa-13261	267	4	,	,	PUNCT
ajfa-13261	267	5	hypothesis	hypothesis	NOUN
ajfa-13261	267	6	6	6	NUM
ajfa-13261	267	7	is	be	AUX
ajfa-13261	267	8	accepted	accept	VERB
ajfa-13261	267	9	.	.	PUNCT
ajfa-13261	268	1	accoring	accore	VERB
ajfa-13261	268	2	to	to	AUX
ajfa-13261	268	3	audit	audit	NOUN
ajfa-13261	268	4	committee	committee	NOUN
ajfa-13261	268	5	effectiveness	effectiveness	NOUN
ajfa-13261	268	6	,	,	PUNCT
ajfa-13261	268	7	the	the	DET
ajfa-13261	268	8	results	result	NOUN
ajfa-13261	268	9	show	show	VERB
ajfa-13261	268	10	that	that	SCONJ
ajfa-13261	268	11	the	the	DET
ajfa-13261	268	12	variable	variable	ADJ
ajfa-13261	268	13	acmeet	acmeet	NOUN
ajfa-13261	268	14	and	and	CCONJ
ajfa-13261	268	15	acpr	acpr	PROPN
ajfa-13261	268	16	is	be	AUX
ajfa-13261	268	17	positively	positively	ADV
ajfa-13261	268	18	related	relate	VERB
ajfa-13261	268	19	to	to	ADP
ajfa-13261	268	20	the	the	DET
ajfa-13261	268	21	extent	extent	NOUN
ajfa-13261	268	22	of	of	ADP
ajfa-13261	268	23	corporate	corporate	ADJ
ajfa-13261	268	24	disclosure	disclosure	NOUN
ajfa-13261	268	25	at	at	ADP
ajfa-13261	268	26	95	95	NUM
ajfa-13261	268	27	%	%	NOUN
ajfa-13261	268	28	level	level	NOUN
ajfa-13261	268	29	(	(	PUNCT
ajfa-13261	268	30	p	p	NOUN
ajfa-13261	268	31	-	-	PUNCT
ajfa-13261	268	32	value	value	NOUN
ajfa-13261	268	33	=	=	NOUN
ajfa-13261	268	34	0.022	0.022	NUM
ajfa-13261	268	35	with	with	ADP
ajfa-13261	268	36	a	a	DET
ajfa-13261	268	37	correlation	correlation	NOUN
ajfa-13261	268	38	coefficient	coefficient	NOUN
ajfa-13261	268	39	of	of	ADP
ajfa-13261	268	40	0.009	0.009	NUM
ajfa-13261	268	41	for	for	ADP
ajfa-13261	268	42	the	the	DET
ajfa-13261	268	43	variable	variable	ADJ
ajfa-13261	268	44	acmeet	acmeet	NOUN
ajfa-13261	268	45	and	and	CCONJ
ajfa-13261	268	46	p	p	NOUN
ajfa-13261	268	47	-	-	PUNCT
ajfa-13261	268	48	value	value	NOUN
ajfa-13261	268	49	=	=	NOUN
ajfa-13261	268	50	0.028	0.028	NUM
ajfa-13261	268	51	with	with	ADP
ajfa-13261	268	52	a	a	DET
ajfa-13261	268	53	correlation	correlation	NOUN
ajfa-13261	268	54	coefficient	coefficient	NOUN
ajfa-13261	268	55	of	of	ADP
ajfa-13261	268	56	0.014	0.014	NUM
ajfa-13261	268	57	for	for	ADP
ajfa-13261	268	58	the	the	DET
ajfa-13261	268	59	variable	variable	NOUN
ajfa-13261	268	60	acpr	acpr	PROPN
ajfa-13261	268	61	)	)	PUNCT
ajfa-13261	268	62	.	.	PUNCT
ajfa-13261	269	1	with	with	ADP
ajfa-13261	269	2	this	this	DET
ajfa-13261	269	3	finding	finding	NOUN
ajfa-13261	269	4	,	,	PUNCT
ajfa-13261	269	5	it	it	PRON
ajfa-13261	269	6	can	can	AUX
ajfa-13261	269	7	be	be	AUX
ajfa-13261	269	8	interpreted	interpret	VERB
ajfa-13261	269	9	that	that	SCONJ
ajfa-13261	269	10	firms	firm	NOUN
ajfa-13261	269	11	in	in	ADP
ajfa-13261	269	12	singapore	singapore	PROPN
ajfa-13261	269	13	tend	tend	VERB
ajfa-13261	269	14	to	to	PART
ajfa-13261	269	15	more	more	ADJ
ajfa-13261	269	16	disclosure	disclosure	VERB
ajfa-13261	269	17	corporate	corporate	ADJ
ajfa-13261	269	18	information	information	NOUN
ajfa-13261	269	19	when	when	SCONJ
ajfa-13261	269	20	the	the	DET
ajfa-13261	269	21	quality	quality	NOUN
ajfa-13261	269	22	of	of	ADP
ajfa-13261	269	23	audit	audit	NOUN
ajfa-13261	269	24	committee	committee	NOUN
ajfa-13261	269	25	is	be	AUX
ajfa-13261	269	26	high	high	ADJ
ajfa-13261	269	27	.	.	PUNCT
ajfa-13261	270	1	to	to	PART
ajfa-13261	270	2	support	support	VERB
ajfa-13261	270	3	this	this	DET
ajfa-13261	270	4	matter	matter	NOUN
ajfa-13261	270	5	,	,	PUNCT
ajfa-13261	270	6	apadore	apadore	NOUN
ajfa-13261	270	7	and	and	CCONJ
ajfa-13261	270	8	zainol	zainol	NOUN
ajfa-13261	270	9	(	(	PUNCT
ajfa-13261	270	10	2014	2014	NUM
ajfa-13261	270	11	)	)	PUNCT
ajfa-13261	270	12	reveal	reveal	VERB
ajfa-13261	270	13	that	that	SCONJ
ajfa-13261	270	14	there	there	PRON
ajfa-13261	270	15	is	be	VERB
ajfa-13261	270	16	a	a	DET
ajfa-13261	270	17	relationship	relationship	NOUN
ajfa-13261	270	18	between	between	ADP
ajfa-13261	270	19	quality	quality	NOUN
ajfa-13261	270	20	of	of	ADP
ajfa-13261	270	21	audit	audit	NOUN
ajfa-13261	270	22	committee	committee	NOUN
ajfa-13261	270	23	and	and	CCONJ
ajfa-13261	270	24	corporate	corporate	ADJ
ajfa-13261	270	25	disclosure	disclosure	NOUN
ajfa-13261	270	26	practices	practice	NOUN
ajfa-13261	270	27	in	in	ADP
ajfa-13261	270	28	singapore	singapore	PROPN
ajfa-13261	270	29	.	.	PUNCT
ajfa-13261	271	1	asian	asian	ADJ
ajfa-13261	271	2	journal	journal	PROPN
ajfa-13261	271	3	of	of	ADP
ajfa-13261	271	4	finance	finance	PROPN
ajfa-13261	271	5	&	&	CCONJ
ajfa-13261	271	6	accounting	accounting	PROPN
ajfa-13261	271	7	issn	issn	PROPN
ajfa-13261	271	8	1946	1946	NUM
ajfa-13261	271	9	-	-	PUNCT
ajfa-13261	271	10	052x	052x	NOUN
ajfa-13261	271	11	2018	2018	NUM
ajfa-13261	271	12	,	,	PUNCT
ajfa-13261	271	13	vol	vol	NOUN
ajfa-13261	271	14	.	.	PROPN
ajfa-13261	272	1	10	10	NUM
ajfa-13261	272	2	,	,	PUNCT
ajfa-13261	272	3	no	no	INTJ
ajfa-13261	272	4	.	.	NOUN
ajfa-13261	272	5	1	1	NUM
ajfa-13261	272	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	272	7	423	423	NUM
ajfa-13261	272	8	together	together	ADV
ajfa-13261	272	9	,	,	PUNCT
ajfa-13261	272	10	aboagye	aboagye	NOUN
ajfa-13261	272	11	-	-	PUNCT
ajfa-13261	272	12	otchere	otchere	ADV
ajfa-13261	272	13	et	et	PROPN
ajfa-13261	272	14	al	al	PROPN
ajfa-13261	272	15	.	.	PROPN
ajfa-13261	273	1	(	(	PUNCT
ajfa-13261	273	2	2012	2012	NUM
ajfa-13261	273	3	)	)	PUNCT
ajfa-13261	273	4	emphasize	emphasize	VERB
ajfa-13261	273	5	that	that	DET
ajfa-13261	273	6	frequency	frequency	NOUN
ajfa-13261	273	7	of	of	ADP
ajfa-13261	273	8	audit	audit	NOUN
ajfa-13261	273	9	committee	committee	NOUN
ajfa-13261	273	10	meetings	meeting	NOUN
ajfa-13261	273	11	is	be	AUX
ajfa-13261	273	12	associated	associate	VERB
ajfa-13261	273	13	with	with	ADP
ajfa-13261	273	14	increased	increase	VERB
ajfa-13261	273	15	level	level	NOUN
ajfa-13261	273	16	of	of	ADP
ajfa-13261	273	17	corporate	corporate	ADJ
ajfa-13261	273	18	disclosure	disclosure	NOUN
ajfa-13261	273	19	.	.	PUNCT
ajfa-13261	274	1	as	as	SCONJ
ajfa-13261	274	2	discussed	discuss	VERB
ajfa-13261	274	3	,	,	PUNCT
ajfa-13261	274	4	it	it	PRON
ajfa-13261	274	5	can	can	AUX
ajfa-13261	274	6	be	be	AUX
ajfa-13261	274	7	accepted	accept	VERB
ajfa-13261	274	8	that	that	SCONJ
ajfa-13261	274	9	corporate	corporate	ADJ
ajfa-13261	274	10	disclosure	disclosure	NOUN
ajfa-13261	274	11	of	of	ADP
ajfa-13261	274	12	firms	firm	NOUN
ajfa-13261	274	13	in	in	ADP
ajfa-13261	274	14	singapore	singapore	PROPN
ajfa-13261	274	15	could	could	AUX
ajfa-13261	274	16	be	be	AUX
ajfa-13261	274	17	dominated	dominate	VERB
ajfa-13261	274	18	by	by	ADP
ajfa-13261	274	19	a	a	DET
ajfa-13261	274	20	number	number	NOUN
ajfa-13261	274	21	of	of	ADP
ajfa-13261	274	22	audit	audit	NOUN
ajfa-13261	274	23	committee	committee	NOUN
ajfa-13261	274	24	meeting	meeting	NOUN
ajfa-13261	274	25	.	.	PUNCT
ajfa-13261	275	1	hence	hence	ADV
ajfa-13261	275	2	,	,	PUNCT
ajfa-13261	275	3	hypothesis	hypothesis	NOUN
ajfa-13261	275	4	7a	7a	NOUN
ajfa-13261	275	5	and	and	CCONJ
ajfa-13261	275	6	7b	7b	NOUN
ajfa-13261	275	7	are	be	AUX
ajfa-13261	275	8	accepted	accept	VERB
ajfa-13261	275	9	.	.	PUNCT
ajfa-13261	276	1	as	as	SCONJ
ajfa-13261	276	2	debated	debate	VERB
ajfa-13261	276	3	above	above	ADV
ajfa-13261	276	4	,	,	PUNCT
ajfa-13261	276	5	it	it	PRON
ajfa-13261	276	6	is	be	AUX
ajfa-13261	276	7	clear	clear	ADJ
ajfa-13261	276	8	that	that	SCONJ
ajfa-13261	276	9	all	all	DET
ajfa-13261	276	10	variables	variable	NOUN
ajfa-13261	276	11	related	relate	VERB
ajfa-13261	276	12	to	to	ADP
ajfa-13261	276	13	audit	audit	NOUN
ajfa-13261	276	14	committee	committee	NOUN
ajfa-13261	276	15	characteristics	characteristic	NOUN
ajfa-13261	276	16	,	,	PUNCT
ajfa-13261	276	17	covering	cover	VERB
ajfa-13261	276	18	three	three	NUM
ajfa-13261	276	19	variables	variable	NOUN
ajfa-13261	276	20	:	:	PUNCT
ajfa-13261	276	21	audit	audit	NOUN
ajfa-13261	276	22	committee	committee	NOUN
ajfa-13261	276	23	independence	independence	NOUN
ajfa-13261	276	24	,	,	PUNCT
ajfa-13261	276	25	a	a	DET
ajfa-13261	276	26	number	number	NOUN
ajfa-13261	276	27	of	of	ADP
ajfa-13261	276	28	audit	audit	NOUN
ajfa-13261	276	29	committee	committee	NOUN
ajfa-13261	276	30	held	hold	VERB
ajfa-13261	276	31	in	in	ADP
ajfa-13261	276	32	the	the	DET
ajfa-13261	276	33	year	year	NOUN
ajfa-13261	276	34	and	and	CCONJ
ajfa-13261	276	35	a	a	DET
ajfa-13261	276	36	number	number	NOUN
ajfa-13261	276	37	of	of	ADP
ajfa-13261	276	38	audit	audit	NOUN
ajfa-13261	276	39	committee	committee	NOUN
ajfa-13261	276	40	participation	participation	NOUN
ajfa-13261	276	41	rate	rate	NOUN
ajfa-13261	276	42	,	,	PUNCT
ajfa-13261	276	43	are	be	AUX
ajfa-13261	276	44	positively	positively	ADV
ajfa-13261	276	45	and	and	CCONJ
ajfa-13261	276	46	statistically	statistically	ADV
ajfa-13261	276	47	significant	significant	ADJ
ajfa-13261	276	48	at	at	ADP
ajfa-13261	276	49	95	95	NUM
ajfa-13261	276	50	%	%	NOUN
ajfa-13261	276	51	level	level	NOUN
ajfa-13261	276	52	.	.	PUNCT
ajfa-13261	277	1	as	as	ADP
ajfa-13261	277	2	a	a	DET
ajfa-13261	277	3	result	result	NOUN
ajfa-13261	277	4	of	of	ADP
ajfa-13261	277	5	this	this	PRON
ajfa-13261	277	6	,	,	PUNCT
ajfa-13261	277	7	it	it	PRON
ajfa-13261	277	8	can	can	AUX
ajfa-13261	277	9	be	be	AUX
ajfa-13261	277	10	concluded	conclude	VERB
ajfa-13261	277	11	that	that	SCONJ
ajfa-13261	277	12	audit	audit	NOUN
ajfa-13261	277	13	committee	committee	NOUN
ajfa-13261	277	14	is	be	AUX
ajfa-13261	277	15	an	an	DET
ajfa-13261	277	16	important	important	ADJ
ajfa-13261	277	17	factor	factor	NOUN
ajfa-13261	277	18	for	for	ADP
ajfa-13261	277	19	enhancing	enhance	VERB
ajfa-13261	277	20	the	the	DET
ajfa-13261	277	21	level	level	NOUN
ajfa-13261	277	22	of	of	ADP
ajfa-13261	277	23	corporate	corporate	ADJ
ajfa-13261	277	24	disclosure	disclosure	NOUN
ajfa-13261	277	25	in	in	ADP
ajfa-13261	277	26	singapore	singapore	PROPN
ajfa-13261	277	27	.	.	PUNCT
ajfa-13261	278	1	furthermore	furthermore	ADV
ajfa-13261	278	2	,	,	PUNCT
ajfa-13261	278	3	the	the	DET
ajfa-13261	278	4	finding	finding	NOUN
ajfa-13261	278	5	still	still	ADV
ajfa-13261	278	6	points	point	VERB
ajfa-13261	278	7	out	out	ADP
ajfa-13261	278	8	that	that	SCONJ
ajfa-13261	278	9	board	board	NOUN
ajfa-13261	278	10	size	size	NOUN
ajfa-13261	278	11	has	have	VERB
ajfa-13261	278	12	a	a	DET
ajfa-13261	278	13	positive	positive	ADJ
ajfa-13261	278	14	relationship	relationship	NOUN
ajfa-13261	278	15	with	with	ADP
ajfa-13261	278	16	information	information	NOUN
ajfa-13261	278	17	disclosure	disclosure	NOUN
ajfa-13261	278	18	practices	practice	NOUN
ajfa-13261	278	19	at	at	ADP
ajfa-13261	278	20	95	95	NUM
ajfa-13261	278	21	%	%	NOUN
ajfa-13261	278	22	level	level	NOUN
ajfa-13261	278	23	while	while	SCONJ
ajfa-13261	278	24	ceo	ceo	NOUN
ajfa-13261	278	25	duality	duality	NOUN
ajfa-13261	278	26	has	have	VERB
ajfa-13261	278	27	a	a	DET
ajfa-13261	278	28	negative	negative	ADJ
ajfa-13261	278	29	association	association	NOUN
ajfa-13261	278	30	with	with	ADP
ajfa-13261	278	31	the	the	DET
ajfa-13261	278	32	extent	extent	NOUN
ajfa-13261	278	33	of	of	ADP
ajfa-13261	278	34	corporate	corporate	ADJ
ajfa-13261	278	35	disclosure	disclosure	NOUN
ajfa-13261	278	36	at	at	ADP
ajfa-13261	278	37	95	95	NUM
ajfa-13261	278	38	%	%	NOUN
ajfa-13261	278	39	level	level	NOUN
ajfa-13261	278	40	.	.	PUNCT
ajfa-13261	279	1	according	accord	VERB
ajfa-13261	279	2	to	to	ADP
ajfa-13261	279	3	the	the	DET
ajfa-13261	279	4	finding	finding	NOUN
ajfa-13261	279	5	,	,	PUNCT
ajfa-13261	279	6	indicating	indicate	VERB
ajfa-13261	279	7	that	that	SCONJ
ajfa-13261	279	8	board	board	NOUN
ajfa-13261	279	9	size	size	NOUN
ajfa-13261	279	10	and	and	CCONJ
ajfa-13261	279	11	ceo	ceo	NOUN
ajfa-13261	279	12	duality	duality	NOUN
ajfa-13261	279	13	could	could	AUX
ajfa-13261	279	14	influence	influence	VERB
ajfa-13261	279	15	on	on	ADP
ajfa-13261	279	16	the	the	DET
ajfa-13261	279	17	extent	extent	NOUN
ajfa-13261	279	18	of	of	ADP
ajfa-13261	279	19	corporate	corporate	ADJ
ajfa-13261	279	20	disclosure	disclosure	NOUN
ajfa-13261	279	21	in	in	ADP
ajfa-13261	279	22	singapore	singapore	PROPN
ajfa-13261	279	23	as	as	ADV
ajfa-13261	279	24	well	well	ADV
ajfa-13261	279	25	,	,	PUNCT
ajfa-13261	279	26	but	but	CCONJ
ajfa-13261	279	27	with	with	ADP
ajfa-13261	279	28	a	a	DET
ajfa-13261	279	29	different	different	ADJ
ajfa-13261	279	30	direction	direction	NOUN
ajfa-13261	279	31	.	.	PUNCT
ajfa-13261	280	1	8	8	X
ajfa-13261	280	2	.	.	X
ajfa-13261	280	3	conclusion	conclusion	NOUN
ajfa-13261	280	4	this	this	DET
ajfa-13261	280	5	paper	paper	NOUN
ajfa-13261	280	6	aims	aim	VERB
ajfa-13261	280	7	to	to	PART
ajfa-13261	280	8	investigate	investigate	VERB
ajfa-13261	280	9	the	the	DET
ajfa-13261	280	10	effects	effect	NOUN
ajfa-13261	280	11	of	of	ADP
ajfa-13261	280	12	corporate	corporate	ADJ
ajfa-13261	280	13	governance	governance	NOUN
ajfa-13261	280	14	mechanisms	mechanism	NOUN
ajfa-13261	280	15	on	on	ADP
ajfa-13261	280	16	information	information	NOUN
ajfa-13261	280	17	disclosure	disclosure	NOUN
ajfa-13261	280	18	practices	practice	NOUN
ajfa-13261	280	19	in	in	ADP
ajfa-13261	280	20	singapore	singapore	PROPN
ajfa-13261	280	21	,	,	PUNCT
ajfa-13261	280	22	with	with	ADP
ajfa-13261	280	23	a	a	DET
ajfa-13261	280	24	particular	particular	ADJ
ajfa-13261	280	25	focus	focus	NOUN
ajfa-13261	280	26	on	on	ADP
ajfa-13261	280	27	board	board	NOUN
ajfa-13261	280	28	composition	composition	NOUN
ajfa-13261	280	29	and	and	CCONJ
ajfa-13261	280	30	audit	audit	NOUN
ajfa-13261	280	31	committee	committee	NOUN
ajfa-13261	280	32	characteristics	characteristic	NOUN
ajfa-13261	280	33	.	.	PUNCT
ajfa-13261	281	1	in	in	ADP
ajfa-13261	281	2	the	the	DET
ajfa-13261	281	3	analytical	analytical	ADJ
ajfa-13261	281	4	procedure	procedure	NOUN
ajfa-13261	281	5	,	,	PUNCT
ajfa-13261	281	6	a	a	DET
ajfa-13261	281	7	multiple	multiple	ADJ
ajfa-13261	281	8	regression	regression	NOUN
ajfa-13261	281	9	model	model	NOUN
ajfa-13261	281	10	was	be	AUX
ajfa-13261	281	11	tested	test	VERB
ajfa-13261	281	12	through	through	ADP
ajfa-13261	281	13	eviews	eviews	PROPN
ajfa-13261	281	14	10	10	NUM
ajfa-13261	281	15	with	with	ADP
ajfa-13261	281	16	an	an	DET
ajfa-13261	281	17	ordinary	ordinary	ADJ
ajfa-13261	281	18	least	least	ADJ
ajfa-13261	281	19	squares	square	NOUN
ajfa-13261	281	20	(	(	PUNCT
ajfa-13261	281	21	ols	ol	NOUN
ajfa-13261	281	22	)	)	PUNCT
ajfa-13261	281	23	method	method	NOUN
ajfa-13261	281	24	in	in	ADP
ajfa-13261	281	25	order	order	NOUN
ajfa-13261	281	26	to	to	PART
ajfa-13261	281	27	estimate	estimate	VERB
ajfa-13261	281	28	the	the	DET
ajfa-13261	281	29	connection	connection	NOUN
ajfa-13261	281	30	between	between	ADP
ajfa-13261	281	31	the	the	DET
ajfa-13261	281	32	predictors	predictor	NOUN
ajfa-13261	281	33	and	and	CCONJ
ajfa-13261	281	34	the	the	DET
ajfa-13261	281	35	dependent	dependent	ADJ
ajfa-13261	281	36	variable	variable	NOUN
ajfa-13261	281	37	.	.	PUNCT
ajfa-13261	282	1	an	an	DET
ajfa-13261	282	2	empirical	empirical	ADJ
ajfa-13261	282	3	result	result	NOUN
ajfa-13261	282	4	reports	report	VERB
ajfa-13261	282	5	that	that	SCONJ
ajfa-13261	282	6	all	all	DET
ajfa-13261	282	7	variables	variable	NOUN
ajfa-13261	282	8	related	relate	VERB
ajfa-13261	282	9	to	to	ADP
ajfa-13261	282	10	audit	audit	NOUN
ajfa-13261	282	11	committee	committee	NOUN
ajfa-13261	282	12	characteristics	characteristic	NOUN
ajfa-13261	282	13	,	,	PUNCT
ajfa-13261	282	14	covering	cover	VERB
ajfa-13261	282	15	three	three	NUM
ajfa-13261	282	16	variables	variable	NOUN
ajfa-13261	282	17	:	:	PUNCT
ajfa-13261	282	18	audit	audit	NOUN
ajfa-13261	282	19	committee	committee	NOUN
ajfa-13261	282	20	independence	independence	NOUN
ajfa-13261	282	21	,	,	PUNCT
ajfa-13261	282	22	a	a	DET
ajfa-13261	282	23	number	number	NOUN
ajfa-13261	282	24	of	of	ADP
ajfa-13261	282	25	audit	audit	NOUN
ajfa-13261	282	26	committee	committee	NOUN
ajfa-13261	282	27	held	hold	VERB
ajfa-13261	282	28	in	in	ADP
ajfa-13261	282	29	the	the	DET
ajfa-13261	282	30	year	year	NOUN
ajfa-13261	282	31	and	and	CCONJ
ajfa-13261	282	32	a	a	DET
ajfa-13261	282	33	number	number	NOUN
ajfa-13261	282	34	of	of	ADP
ajfa-13261	282	35	audit	audit	NOUN
ajfa-13261	282	36	committee	committee	NOUN
ajfa-13261	282	37	participation	participation	NOUN
ajfa-13261	282	38	rate	rate	NOUN
ajfa-13261	282	39	,	,	PUNCT
ajfa-13261	282	40	are	be	AUX
ajfa-13261	282	41	positively	positively	ADV
ajfa-13261	282	42	and	and	CCONJ
ajfa-13261	282	43	statistically	statistically	ADV
ajfa-13261	282	44	significant	significant	ADJ
ajfa-13261	282	45	at	at	ADP
ajfa-13261	282	46	95	95	NUM
ajfa-13261	282	47	%	%	NOUN
ajfa-13261	282	48	level	level	NOUN
ajfa-13261	282	49	.	.	PUNCT
ajfa-13261	283	1	as	as	ADP
ajfa-13261	283	2	a	a	DET
ajfa-13261	283	3	result	result	NOUN
ajfa-13261	283	4	of	of	ADP
ajfa-13261	283	5	this	this	PRON
ajfa-13261	283	6	,	,	PUNCT
ajfa-13261	283	7	it	it	PRON
ajfa-13261	283	8	can	can	AUX
ajfa-13261	283	9	be	be	AUX
ajfa-13261	283	10	concluded	conclude	VERB
ajfa-13261	283	11	that	that	SCONJ
ajfa-13261	283	12	audit	audit	NOUN
ajfa-13261	283	13	committee	committee	NOUN
ajfa-13261	283	14	is	be	AUX
ajfa-13261	283	15	an	an	DET
ajfa-13261	283	16	important	important	ADJ
ajfa-13261	283	17	factor	factor	NOUN
ajfa-13261	283	18	for	for	ADP
ajfa-13261	283	19	enhancing	enhance	VERB
ajfa-13261	283	20	the	the	DET
ajfa-13261	283	21	level	level	NOUN
ajfa-13261	283	22	of	of	ADP
ajfa-13261	283	23	corporate	corporate	ADJ
ajfa-13261	283	24	disclosure	disclosure	NOUN
ajfa-13261	283	25	in	in	ADP
ajfa-13261	283	26	singapore	singapore	PROPN
ajfa-13261	283	27	.	.	PUNCT
ajfa-13261	284	1	furthermore	furthermore	ADV
ajfa-13261	284	2	,	,	PUNCT
ajfa-13261	284	3	the	the	DET
ajfa-13261	284	4	finding	finding	NOUN
ajfa-13261	284	5	still	still	ADV
ajfa-13261	284	6	points	point	VERB
ajfa-13261	284	7	out	out	ADP
ajfa-13261	284	8	that	that	SCONJ
ajfa-13261	284	9	board	board	NOUN
ajfa-13261	284	10	size	size	NOUN
ajfa-13261	284	11	has	have	VERB
ajfa-13261	284	12	a	a	DET
ajfa-13261	284	13	positive	positive	ADJ
ajfa-13261	284	14	relationship	relationship	NOUN
ajfa-13261	284	15	with	with	ADP
ajfa-13261	284	16	information	information	NOUN
ajfa-13261	284	17	disclosure	disclosure	NOUN
ajfa-13261	284	18	practices	practice	NOUN
ajfa-13261	284	19	while	while	SCONJ
ajfa-13261	284	20	ceo	ceo	NOUN
ajfa-13261	284	21	duality	duality	NOUN
ajfa-13261	284	22	has	have	VERB
ajfa-13261	284	23	a	a	DET
ajfa-13261	284	24	negative	negative	ADJ
ajfa-13261	284	25	association	association	NOUN
ajfa-13261	284	26	with	with	ADP
ajfa-13261	284	27	the	the	DET
ajfa-13261	284	28	extent	extent	NOUN
ajfa-13261	284	29	of	of	ADP
ajfa-13261	284	30	corporate	corporate	ADJ
ajfa-13261	284	31	disclosure	disclosure	NOUN
ajfa-13261	284	32	,	,	PUNCT
ajfa-13261	284	33	indicating	indicate	VERB
ajfa-13261	284	34	that	that	SCONJ
ajfa-13261	284	35	board	board	NOUN
ajfa-13261	284	36	size	size	NOUN
ajfa-13261	284	37	and	and	CCONJ
ajfa-13261	284	38	ceo	ceo	NOUN
ajfa-13261	284	39	duality	duality	NOUN
ajfa-13261	284	40	could	could	AUX
ajfa-13261	284	41	influence	influence	VERB
ajfa-13261	284	42	on	on	ADP
ajfa-13261	284	43	the	the	DET
ajfa-13261	284	44	extent	extent	NOUN
ajfa-13261	284	45	of	of	ADP
ajfa-13261	284	46	corporate	corporate	ADJ
ajfa-13261	284	47	disclosure	disclosure	NOUN
ajfa-13261	284	48	in	in	ADP
ajfa-13261	284	49	singapore	singapore	PROPN
ajfa-13261	284	50	as	as	ADV
ajfa-13261	284	51	well	well	ADV
ajfa-13261	284	52	,	,	PUNCT
ajfa-13261	284	53	but	but	CCONJ
ajfa-13261	284	54	with	with	ADP
ajfa-13261	284	55	a	a	DET
ajfa-13261	284	56	different	different	ADJ
ajfa-13261	284	57	direction	direction	NOUN
ajfa-13261	284	58	.	.	PUNCT
ajfa-13261	285	1	for	for	ADP
ajfa-13261	285	2	other	other	ADJ
ajfa-13261	285	3	variables	variable	NOUN
ajfa-13261	285	4	covering	cover	VERB
ajfa-13261	285	5	board	board	NOUN
ajfa-13261	285	6	independence	independence	NOUN
ajfa-13261	285	7	,	,	PUNCT
ajfa-13261	285	8	a	a	DET
ajfa-13261	285	9	number	number	NOUN
ajfa-13261	285	10	of	of	ADP
ajfa-13261	285	11	board	board	NOUN
ajfa-13261	285	12	meetings	meeting	NOUN
ajfa-13261	285	13	,	,	PUNCT
ajfa-13261	285	14	a	a	DET
ajfa-13261	285	15	number	number	NOUN
ajfa-13261	285	16	of	of	ADP
ajfa-13261	285	17	director	director	NOUN
ajfa-13261	285	18	participation	participation	NOUN
ajfa-13261	285	19	rates	rate	NOUN
ajfa-13261	285	20	and	and	CCONJ
ajfa-13261	285	21	gender	gender	NOUN
ajfa-13261	285	22	diversity	diversity	NOUN
ajfa-13261	285	23	,	,	PUNCT
ajfa-13261	285	24	no	no	DET
ajfa-13261	285	25	significant	significant	ADJ
ajfa-13261	285	26	relationship	relationship	NOUN
ajfa-13261	285	27	was	be	AUX
ajfa-13261	285	28	found	find	VERB
ajfa-13261	285	29	.	.	PUNCT
ajfa-13261	286	1	as	as	SCONJ
ajfa-13261	286	2	remarked	remark	VERB
ajfa-13261	286	3	,	,	PUNCT
ajfa-13261	286	4	it	it	PRON
ajfa-13261	286	5	is	be	AUX
ajfa-13261	286	6	apparent	apparent	ADJ
ajfa-13261	286	7	that	that	SCONJ
ajfa-13261	286	8	the	the	DET
ajfa-13261	286	9	results	result	NOUN
ajfa-13261	286	10	provide	provide	VERB
ajfa-13261	286	11	empirical	empirical	ADJ
ajfa-13261	286	12	evidence	evidence	NOUN
ajfa-13261	286	13	for	for	ADP
ajfa-13261	286	14	the	the	DET
ajfa-13261	286	15	regulators	regulator	NOUN
ajfa-13261	286	16	who	who	PRON
ajfa-13261	286	17	would	would	AUX
ajfa-13261	286	18	like	like	VERB
ajfa-13261	286	19	to	to	PART
ajfa-13261	286	20	enhance	enhance	VERB
ajfa-13261	286	21	a	a	DET
ajfa-13261	286	22	flavor	flavor	NOUN
ajfa-13261	286	23	business	business	NOUN
ajfa-13261	286	24	environment	environment	NOUN
ajfa-13261	286	25	in	in	ADP
ajfa-13261	286	26	singapore	singapore	PROPN
ajfa-13261	286	27	and	and	CCONJ
ajfa-13261	286	28	this	this	PRON
ajfa-13261	286	29	might	might	AUX
ajfa-13261	286	30	be	be	AUX
ajfa-13261	286	31	used	use	VERB
ajfa-13261	286	32	as	as	ADP
ajfa-13261	286	33	a	a	DET
ajfa-13261	286	34	reference	reference	NOUN
ajfa-13261	286	35	for	for	ADP
ajfa-13261	286	36	other	other	ADJ
ajfa-13261	286	37	developing	develop	VERB
ajfa-13261	286	38	countries	country	NOUN
ajfa-13261	286	39	within	within	ADP
ajfa-13261	286	40	the	the	DET
ajfa-13261	286	41	same	same	ADJ
ajfa-13261	286	42	region	region	NOUN
ajfa-13261	286	43	.	.	PUNCT
ajfa-13261	287	1	the	the	DET
ajfa-13261	287	2	paper	paper	NOUN
ajfa-13261	287	3	also	also	ADV
ajfa-13261	287	4	contributes	contribute	VERB
ajfa-13261	287	5	to	to	ADP
ajfa-13261	287	6	the	the	DET
ajfa-13261	287	7	literature	literature	NOUN
ajfa-13261	287	8	on	on	ADP
ajfa-13261	287	9	disclosure	disclosure	NOUN
ajfa-13261	287	10	by	by	ADP
ajfa-13261	287	11	offering	offer	VERB
ajfa-13261	287	12	some	some	DET
ajfa-13261	287	13	insight	insight	NOUN
ajfa-13261	287	14	into	into	ADP
ajfa-13261	287	15	the	the	DET
ajfa-13261	287	16	relationship	relationship	NOUN
ajfa-13261	287	17	between	between	ADP
ajfa-13261	287	18	corporate	corporate	ADJ
ajfa-13261	287	19	governance	governance	NOUN
ajfa-13261	287	20	mechanisms	mechanism	NOUN
ajfa-13261	287	21	on	on	ADP
ajfa-13261	287	22	information	information	NOUN
ajfa-13261	287	23	disclosure	disclosure	NOUN
ajfa-13261	287	24	practices	practice	NOUN
ajfa-13261	287	25	based	base	VERB
ajfa-13261	287	26	on	on	ADP
ajfa-13261	287	27	the	the	DET
ajfa-13261	287	28	asia	asia	PROPN
ajfa-13261	287	29	’s	’s	PART
ajfa-13261	287	30	developed	develop	VERB
ajfa-13261	287	31	country	country	NOUN
ajfa-13261	287	32	perspective	perspective	NOUN
ajfa-13261	287	33	.	.	PUNCT
ajfa-13261	288	1	furthermore	furthermore	ADV
ajfa-13261	288	2	,	,	PUNCT
ajfa-13261	288	3	it	it	PRON
ajfa-13261	288	4	is	be	AUX
ajfa-13261	288	5	obvious	obvious	ADJ
ajfa-13261	288	6	that	that	SCONJ
ajfa-13261	288	7	stewardship	stewardship	NOUN
ajfa-13261	288	8	theory	theory	NOUN
ajfa-13261	288	9	seems	seem	VERB
ajfa-13261	288	10	to	to	PART
ajfa-13261	288	11	be	be	AUX
ajfa-13261	288	12	more	more	ADV
ajfa-13261	288	13	powerful	powerful	ADJ
ajfa-13261	288	14	for	for	ADP
ajfa-13261	288	15	explaining	explain	VERB
ajfa-13261	288	16	the	the	DET
ajfa-13261	288	17	phenomenon	phenomenon	NOUN
ajfa-13261	288	18	of	of	ADP
ajfa-13261	288	19	corporate	corporate	ADJ
ajfa-13261	288	20	disclosure	disclosure	NOUN
ajfa-13261	288	21	in	in	ADP
ajfa-13261	288	22	southeast	southeast	PROPN
ajfa-13261	288	23	asia	asia	PROPN
ajfa-13261	288	24	region	region	PROPN
ajfa-13261	288	25	.	.	PUNCT
ajfa-13261	289	1	asian	asian	ADJ
ajfa-13261	289	2	journal	journal	PROPN
ajfa-13261	289	3	of	of	ADP
ajfa-13261	289	4	finance	finance	PROPN
ajfa-13261	289	5	&	&	CCONJ
ajfa-13261	289	6	accounting	accounting	PROPN
ajfa-13261	289	7	issn	issn	PROPN
ajfa-13261	289	8	1946	1946	NUM
ajfa-13261	289	9	-	-	PUNCT
ajfa-13261	289	10	052x	052x	NOUN
ajfa-13261	289	11	2018	2018	NUM
ajfa-13261	289	12	,	,	PUNCT
ajfa-13261	289	13	vol	vol	NOUN
ajfa-13261	289	14	.	.	PROPN
ajfa-13261	290	1	10	10	NUM
ajfa-13261	290	2	,	,	PUNCT
ajfa-13261	290	3	no	no	INTJ
ajfa-13261	290	4	.	.	NOUN
ajfa-13261	290	5	1	1	NUM
ajfa-13261	290	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	290	7	424	424	NUM
ajfa-13261	290	8	9	9	NUM
ajfa-13261	290	9	.	.	PUNCT
ajfa-13261	291	1	limitations	limitation	NOUN
ajfa-13261	291	2	there	there	PRON
ajfa-13261	291	3	are	be	VERB
ajfa-13261	291	4	two	two	NUM
ajfa-13261	291	5	main	main	ADJ
ajfa-13261	291	6	limitations	limitation	NOUN
ajfa-13261	291	7	inherent	inherent	ADJ
ajfa-13261	291	8	in	in	ADP
ajfa-13261	291	9	this	this	DET
ajfa-13261	291	10	study	study	NOUN
ajfa-13261	291	11	.	.	PUNCT
ajfa-13261	292	1	first	first	ADV
ajfa-13261	292	2	has	have	AUX
ajfa-13261	292	3	criticized	criticize	VERB
ajfa-13261	292	4	the	the	DET
ajfa-13261	292	5	lack	lack	NOUN
ajfa-13261	292	6	of	of	ADP
ajfa-13261	292	7	diversity	diversity	NOUN
ajfa-13261	292	8	of	of	ADP
ajfa-13261	292	9	expected	expect	VERB
ajfa-13261	292	10	factors	factor	NOUN
ajfa-13261	292	11	.	.	PUNCT
ajfa-13261	293	1	as	as	SCONJ
ajfa-13261	293	2	identified	identify	VERB
ajfa-13261	293	3	from	from	ADP
ajfa-13261	293	4	the	the	DET
ajfa-13261	293	5	literature	literature	NOUN
ajfa-13261	293	6	survey	survey	NOUN
ajfa-13261	293	7	,	,	PUNCT
ajfa-13261	293	8	numerous	numerous	ADJ
ajfa-13261	293	9	variables	variable	NOUN
ajfa-13261	293	10	have	have	AUX
ajfa-13261	293	11	been	be	AUX
ajfa-13261	293	12	found	find	VERB
ajfa-13261	293	13	to	to	PART
ajfa-13261	293	14	formalize	formalize	VERB
ajfa-13261	293	15	the	the	DET
ajfa-13261	293	16	disclosure	disclosure	NOUN
ajfa-13261	293	17	practices	practice	NOUN
ajfa-13261	293	18	of	of	ADP
ajfa-13261	293	19	a	a	DET
ajfa-13261	293	20	company	company	NOUN
ajfa-13261	293	21	.	.	PUNCT
ajfa-13261	294	1	however	however	ADV
ajfa-13261	294	2	,	,	PUNCT
ajfa-13261	294	3	this	this	DET
ajfa-13261	294	4	paper	paper	NOUN
ajfa-13261	294	5	focuses	focus	VERB
ajfa-13261	294	6	only	only	ADV
ajfa-13261	294	7	on	on	ADP
ajfa-13261	294	8	two	two	NUM
ajfa-13261	294	9	determinants	determinant	NOUN
ajfa-13261	294	10	of	of	ADP
ajfa-13261	294	11	corporate	corporate	ADJ
ajfa-13261	294	12	governance	governance	NOUN
ajfa-13261	294	13	:	:	PUNCT
ajfa-13261	294	14	board	board	NOUN
ajfa-13261	294	15	of	of	ADP
ajfa-13261	294	16	directors	director	NOUN
ajfa-13261	294	17	and	and	CCONJ
ajfa-13261	294	18	auditors	auditor	NOUN
ajfa-13261	294	19	.	.	PUNCT
ajfa-13261	295	1	hence	hence	ADV
ajfa-13261	295	2	,	,	PUNCT
ajfa-13261	295	3	it	it	PRON
ajfa-13261	295	4	is	be	AUX
ajfa-13261	295	5	necessary	necessary	ADJ
ajfa-13261	295	6	to	to	PART
ajfa-13261	295	7	enlarge	enlarge	VERB
ajfa-13261	295	8	an	an	DET
ajfa-13261	295	9	understanding	understanding	NOUN
ajfa-13261	295	10	by	by	ADP
ajfa-13261	295	11	testing	test	VERB
ajfa-13261	295	12	with	with	ADP
ajfa-13261	295	13	other	other	ADJ
ajfa-13261	295	14	corporate	corporate	ADJ
ajfa-13261	295	15	governance	governance	NOUN
ajfa-13261	295	16	attributes	attribute	NOUN
ajfa-13261	295	17	such	such	ADJ
ajfa-13261	295	18	as	as	ADP
ajfa-13261	295	19	ownership	ownership	NOUN
ajfa-13261	295	20	structure	structure	NOUN
ajfa-13261	295	21	.	.	PUNCT
ajfa-13261	296	1	alternatively	alternatively	ADV
ajfa-13261	296	2	,	,	PUNCT
ajfa-13261	296	3	a	a	DET
ajfa-13261	296	4	further	further	ADJ
ajfa-13261	296	5	research	research	NOUN
ajfa-13261	296	6	might	might	AUX
ajfa-13261	296	7	include	include	VERB
ajfa-13261	296	8	other	other	ADJ
ajfa-13261	296	9	groups	group	NOUN
ajfa-13261	296	10	of	of	ADP
ajfa-13261	296	11	variables	variable	NOUN
ajfa-13261	296	12	such	such	ADJ
ajfa-13261	296	13	as	as	ADP
ajfa-13261	296	14	national	national	ADJ
ajfa-13261	296	15	characteristics	characteristic	NOUN
ajfa-13261	296	16	,	,	PUNCT
ajfa-13261	296	17	firm	firm	ADJ
ajfa-13261	296	18	characteristics	characteristic	NOUN
ajfa-13261	296	19	and	and	CCONJ
ajfa-13261	296	20	so	so	ADV
ajfa-13261	296	21	on	on	ADV
ajfa-13261	296	22	in	in	ADP
ajfa-13261	296	23	the	the	DET
ajfa-13261	296	24	next	next	ADJ
ajfa-13261	296	25	investigation	investigation	NOUN
ajfa-13261	296	26	.	.	PUNCT
ajfa-13261	297	1	second	second	ADJ
ajfa-13261	297	2	has	have	AUX
ajfa-13261	297	3	been	be	AUX
ajfa-13261	297	4	discussed	discuss	VERB
ajfa-13261	297	5	about	about	ADP
ajfa-13261	297	6	the	the	DET
ajfa-13261	297	7	bias	bias	NOUN
ajfa-13261	297	8	of	of	ADP
ajfa-13261	297	9	population	population	NOUN
ajfa-13261	297	10	.	.	PUNCT
ajfa-13261	298	1	because	because	SCONJ
ajfa-13261	298	2	the	the	DET
ajfa-13261	298	3	representative	representative	ADJ
ajfa-13261	298	4	sample	sample	NOUN
ajfa-13261	298	5	was	be	AUX
ajfa-13261	298	6	extracted	extract	VERB
ajfa-13261	298	7	from	from	ADP
ajfa-13261	298	8	top	top	ADJ
ajfa-13261	298	9	50	50	NUM
ajfa-13261	298	10	listed	list	VERB
ajfa-13261	298	11	companies	company	NOUN
ajfa-13261	298	12	in	in	ADP
ajfa-13261	298	13	2014	2014	NUM
ajfa-13261	298	14	of	of	ADP
ajfa-13261	298	15	singapore	singapore	PROPN
ajfa-13261	298	16	,	,	PUNCT
ajfa-13261	298	17	both	both	CCONJ
ajfa-13261	298	18	scope	scope	NOUN
ajfa-13261	298	19	and	and	CCONJ
ajfa-13261	298	20	size	size	NOUN
ajfa-13261	298	21	are	be	AUX
ajfa-13261	298	22	restricted	restrict	VERB
ajfa-13261	298	23	.	.	PUNCT
ajfa-13261	299	1	therefore	therefore	ADV
ajfa-13261	299	2	,	,	PUNCT
ajfa-13261	299	3	a	a	DET
ajfa-13261	299	4	future	future	ADJ
ajfa-13261	299	5	research	research	NOUN
ajfa-13261	299	6	should	should	AUX
ajfa-13261	299	7	be	be	AUX
ajfa-13261	299	8	conducted	conduct	VERB
ajfa-13261	299	9	with	with	ADP
ajfa-13261	299	10	randomly	randomly	ADV
ajfa-13261	299	11	selected	select	VERB
ajfa-13261	299	12	population	population	NOUN
ajfa-13261	299	13	,	,	PUNCT
ajfa-13261	299	14	covering	cover	VERB
ajfa-13261	299	15	whether	whether	SCONJ
ajfa-13261	299	16	public	public	ADJ
ajfa-13261	299	17	or	or	CCONJ
ajfa-13261	299	18	private	private	ADJ
ajfa-13261	299	19	,	,	PUNCT
ajfa-13261	299	20	big	big	ADJ
ajfa-13261	299	21	or	or	CCONJ
ajfa-13261	299	22	small	small	ADJ
ajfa-13261	299	23	,	,	PUNCT
ajfa-13261	299	24	and	and	CCONJ
ajfa-13261	299	25	profit	profit	NOUN
ajfa-13261	299	26	or	or	CCONJ
ajfa-13261	299	27	non	non	ADJ
ajfa-13261	299	28	-	-	ADJ
ajfa-13261	299	29	profit	profit	ADJ
ajfa-13261	299	30	organizations	organization	NOUN
ajfa-13261	299	31	.	.	PUNCT
ajfa-13261	300	1	references	reference	NOUN
ajfa-13261	300	2	abdullah	abdullah	PROPN
ajfa-13261	300	3	,	,	PUNCT
ajfa-13261	300	4	m.	m.	NOUN
ajfa-13261	300	5	,	,	PUNCT
ajfa-13261	300	6	&	&	CCONJ
ajfa-13261	300	7	minhat	minhat	PROPN
ajfa-13261	300	8	,	,	PUNCT
ajfa-13261	300	9	m.	m.	NOUN
ajfa-13261	300	10	(	(	PUNCT
ajfa-13261	300	11	2013	2013	NUM
ajfa-13261	300	12	)	)	PUNCT
ajfa-13261	300	13	.	.	PUNCT
ajfa-13261	301	1	corporate	corporate	ADJ
ajfa-13261	301	2	disclosure	disclosure	NOUN
ajfa-13261	301	3	quality	quality	NOUN
ajfa-13261	301	4	in	in	ADP
ajfa-13261	301	5	malaysia	malaysia	PROPN
ajfa-13261	301	6	.	.	PUNCT
ajfa-13261	302	1	international	international	ADJ
ajfa-13261	302	2	journal	journal	PROPN
ajfa-13261	302	3	of	of	ADP
ajfa-13261	302	4	education	education	NOUN
ajfa-13261	302	5	and	and	CCONJ
ajfa-13261	302	6	research	research	NOUN
ajfa-13261	302	7	,	,	PUNCT
ajfa-13261	302	8	1	1	NUM
ajfa-13261	302	9	-	-	SYM
ajfa-13261	302	10	14	14	NUM
ajfa-13261	302	11	.	.	PUNCT
ajfa-13261	303	1	agyei	agyei	PROPN
ajfa-13261	303	2	-	-	PUNCT
ajfa-13261	303	3	mensah	mensah	PROPN
ajfa-13261	303	4	,	,	PUNCT
ajfa-13261	303	5	b.	b.	PROPN
ajfa-13261	303	6	k.	k.	PROPN
ajfa-13261	303	7	(	(	PUNCT
ajfa-13261	303	8	2016	2016	NUM
ajfa-13261	303	9	)	)	PUNCT
ajfa-13261	303	10	.	.	PUNCT
ajfa-13261	304	1	internal	internal	ADJ
ajfa-13261	304	2	control	control	PROPN
ajfa-13261	304	3	information	information	NOUN
ajfa-13261	304	4	disclosure	disclosure	NOUN
ajfa-13261	304	5	and	and	CCONJ
ajfa-13261	304	6	corporate	corporate	ADJ
ajfa-13261	304	7	governance	governance	NOUN
ajfa-13261	304	8	:	:	PUNCT
ajfa-13261	304	9	evidence	evidence	NOUN
ajfa-13261	304	10	from	from	ADP
ajfa-13261	304	11	an	an	DET
ajfa-13261	304	12	emerging	emerge	VERB
ajfa-13261	304	13	market	market	NOUN
ajfa-13261	304	14	.	.	PUNCT
ajfa-13261	305	1	corporate	corporate	ADJ
ajfa-13261	305	2	governance	governance	NOUN
ajfa-13261	305	3	,	,	PUNCT
ajfa-13261	305	4	79	79	NUM
ajfa-13261	305	5	-	-	SYM
ajfa-13261	305	6	95	95	NUM
ajfa-13261	305	7	.	.	PUNCT
ajfa-13261	306	1	https://doi.org/10.1108/cg-10-2015-0136	https://doi.org/10.1108/cg-10-2015-0136	NOUN
ajfa-13261	306	2	akhtaruddin	akhtaruddin	PROPN
ajfa-13261	306	3	,	,	PUNCT
ajfa-13261	306	4	m.	m.	NOUN
ajfa-13261	306	5	(	(	PUNCT
ajfa-13261	306	6	2005	2005	NUM
ajfa-13261	306	7	)	)	PUNCT
ajfa-13261	306	8	.	.	PUNCT
ajfa-13261	307	1	corporate	corporate	ADJ
ajfa-13261	307	2	mandatory	mandatory	ADJ
ajfa-13261	307	3	disclosure	disclosure	NOUN
ajfa-13261	307	4	practices	practice	NOUN
ajfa-13261	307	5	in	in	ADP
ajfa-13261	307	6	bangladesh	bangladesh	NOUN
ajfa-13261	307	7	.	.	PUNCT
ajfa-13261	308	1	international	international	ADJ
ajfa-13261	308	2	journal	journal	PROPN
ajfa-13261	308	3	of	of	ADP
ajfa-13261	308	4	accounting	accounting	NOUN
ajfa-13261	308	5	,	,	PUNCT
ajfa-13261	308	6	399	399	NUM
ajfa-13261	308	7	-	-	SYM
ajfa-13261	308	8	422	422	NUM
ajfa-13261	308	9	.	.	PUNCT
ajfa-13261	309	1	https://doi.org/10.1016/j.intacc.2005.09.007	https://doi.org/10.1016/j.intacc.2005.09.007	PROPN
ajfa-13261	309	2	akhtaruddin	akhtaruddin	PROPN
ajfa-13261	309	3	,	,	PUNCT
ajfa-13261	309	4	m.	m.	NOUN
ajfa-13261	309	5	,	,	PUNCT
ajfa-13261	309	6	hossain	hossain	PROPN
ajfa-13261	309	7	,	,	PUNCT
ajfa-13261	309	8	m.	m.	NOUN
ajfa-13261	309	9	a.	a.	PROPN
ajfa-13261	309	10	,	,	PUNCT
ajfa-13261	309	11	hossain	hossain	PROPN
ajfa-13261	309	12	,	,	PUNCT
ajfa-13261	309	13	m.	m.	NOUN
ajfa-13261	309	14	,	,	PUNCT
ajfa-13261	309	15	&	&	CCONJ
ajfa-13261	309	16	yao	yao	PROPN
ajfa-13261	309	17	,	,	PUNCT
ajfa-13261	309	18	l.	l.	PROPN
ajfa-13261	309	19	(	(	PUNCT
ajfa-13261	309	20	2009	2009	NUM
ajfa-13261	309	21	)	)	PUNCT
ajfa-13261	309	22	.	.	PUNCT
ajfa-13261	310	1	corporate	corporate	ADJ
ajfa-13261	310	2	governance	governance	NOUN
ajfa-13261	310	3	and	and	CCONJ
ajfa-13261	310	4	voluntary	voluntary	ADJ
ajfa-13261	310	5	disclosure	disclosure	NOUN
ajfa-13261	310	6	in	in	ADP
ajfa-13261	310	7	corporate	corporate	ADJ
ajfa-13261	310	8	annual	annual	ADJ
ajfa-13261	310	9	reports	report	NOUN
ajfa-13261	310	10	of	of	ADP
ajfa-13261	310	11	malaysian	malaysian	ADJ
ajfa-13261	310	12	listed	list	VERB
ajfa-13261	310	13	firms	firm	NOUN
ajfa-13261	310	14	.	.	PUNCT
ajfa-13261	311	1	jamar	jamar	PROPN
ajfa-13261	311	2	,	,	PUNCT
ajfa-13261	311	3	1	1	NUM
ajfa-13261	311	4	-	-	SYM
ajfa-13261	311	5	20	20	NUM
ajfa-13261	311	6	.	.	PUNCT
ajfa-13261	312	1	alberti‐alhtaybat	alberti‐alhtaybat	PROPN
ajfa-13261	312	2	,	,	PUNCT
ajfa-13261	312	3	l.	l.	PROPN
ajfa-13261	312	4	v.	v.	PROPN
ajfa-13261	312	5	,	,	PUNCT
ajfa-13261	312	6	hutaibat	hutaibat	PROPN
ajfa-13261	312	7	,	,	PUNCT
ajfa-13261	312	8	k.	k.	PROPN
ajfa-13261	312	9	,	,	PUNCT
ajfa-13261	312	10	&	&	CCONJ
ajfa-13261	312	11	al	al	PROPN
ajfa-13261	312	12	-	-	PUNCT
ajfa-13261	312	13	htaybat	htaybat	PROPN
ajfa-13261	312	14	,	,	PUNCT
ajfa-13261	312	15	k.	k.	PROPN
ajfa-13261	312	16	(	(	PUNCT
ajfa-13261	312	17	2012	2012	NUM
ajfa-13261	312	18	)	)	PUNCT
ajfa-13261	312	19	.	.	PUNCT
ajfa-13261	313	1	mapping	map	VERB
ajfa-13261	313	2	corporate	corporate	ADJ
ajfa-13261	313	3	disclosure	disclosure	NOUN
ajfa-13261	313	4	theories	theory	NOUN
ajfa-13261	313	5	.	.	PUNCT
ajfa-13261	314	1	journal	journal	NOUN
ajfa-13261	314	2	of	of	ADP
ajfa-13261	314	3	financial	financial	ADJ
ajfa-13261	314	4	reporting	reporting	NOUN
ajfa-13261	314	5	and	and	CCONJ
ajfa-13261	314	6	accounting	accounting	NOUN
ajfa-13261	314	7	,	,	PUNCT
ajfa-13261	314	8	73	73	NUM
ajfa-13261	314	9	-	-	SYM
ajfa-13261	314	10	94	94	NUM
ajfa-13261	314	11	.	.	PUNCT
ajfa-13261	315	1	https://doi.org/10.1108/19852511211237453	https://doi.org/10.1108/19852511211237453	VERB
ajfa-13261	315	2	al	al	PROPN
ajfa-13261	315	3	-	-	PUNCT
ajfa-13261	315	4	janadi	janadi	NOUN
ajfa-13261	315	5	,	,	PUNCT
ajfa-13261	315	6	y.	y.	PROPN
ajfa-13261	315	7	,	,	PUNCT
ajfa-13261	315	8	rahman	rahman	PROPN
ajfa-13261	315	9	,	,	PUNCT
ajfa-13261	315	10	r.	r.	PROPN
ajfa-13261	315	11	a.	a.	PROPN
ajfa-13261	315	12	,	,	PUNCT
ajfa-13261	315	13	&	&	CCONJ
ajfa-13261	315	14	alazzani	alazzani	PROPN
ajfa-13261	315	15	,	,	PUNCT
ajfa-13261	315	16	a.	a.	NOUN
ajfa-13261	315	17	(	(	PUNCT
ajfa-13261	315	18	2016	2016	NUM
ajfa-13261	315	19	)	)	PUNCT
ajfa-13261	315	20	.	.	PUNCT
ajfa-13261	316	1	does	do	AUX
ajfa-13261	316	2	government	government	NOUN
ajfa-13261	316	3	ownership	ownership	NOUN
ajfa-13261	316	4	affect	affect	VERB
ajfa-13261	316	5	corporate	corporate	ADJ
ajfa-13261	316	6	governance	governance	NOUN
ajfa-13261	316	7	and	and	CCONJ
ajfa-13261	316	8	corporate	corporate	ADJ
ajfa-13261	316	9	disclosure	disclosure	NOUN
ajfa-13261	316	10	?	?	PUNCT
ajfa-13261	317	1	evidence	evidence	NOUN
ajfa-13261	317	2	from	from	ADP
ajfa-13261	317	3	saudi	saudi	PROPN
ajfa-13261	317	4	arabia	arabia	PROPN
ajfa-13261	317	5	.	.	PUNCT
ajfa-13261	318	1	managerial	managerial	ADJ
ajfa-13261	318	2	auditing	auditing	NOUN
ajfa-13261	318	3	journal	journal	NOUN
ajfa-13261	318	4	.	.	PUNCT
ajfa-13261	319	1	https://doi.org/10.1108/maj-12-2015-1287	https://doi.org/10.1108/maj-12-2015-1287	PROPN
ajfa-13261	320	1	al	al	PROPN
ajfa-13261	320	2	-	-	PUNCT
ajfa-13261	320	3	janadi	janadi	NOUN
ajfa-13261	320	4	,	,	PUNCT
ajfa-13261	320	5	y.	y.	PROPN
ajfa-13261	320	6	,	,	PUNCT
ajfa-13261	320	7	rahman	rahman	PROPN
ajfa-13261	320	8	,	,	PUNCT
ajfa-13261	320	9	r.	r.	PROPN
ajfa-13261	320	10	a.	a.	PROPN
ajfa-13261	320	11	,	,	PUNCT
ajfa-13261	320	12	&	&	CCONJ
ajfa-13261	320	13	omar	omar	PROPN
ajfa-13261	320	14	,	,	PUNCT
ajfa-13261	320	15	n.	n.	PROPN
ajfa-13261	320	16	(	(	PUNCT
ajfa-13261	320	17	2013	2013	NUM
ajfa-13261	320	18	)	)	PUNCT
ajfa-13261	320	19	.	.	PUNCT
ajfa-13261	321	1	corporate	corporate	ADJ
ajfa-13261	321	2	governance	governance	NOUN
ajfa-13261	321	3	mechanisms	mechanism	NOUN
ajfa-13261	321	4	and	and	CCONJ
ajfa-13261	321	5	voluntary	voluntary	ADJ
ajfa-13261	321	6	disclosure	disclosure	NOUN
ajfa-13261	321	7	in	in	ADP
ajfa-13261	321	8	saudi	saudi	PROPN
ajfa-13261	321	9	arabia	arabia	PROPN
ajfa-13261	321	10	.	.	PUNCT
ajfa-13261	322	1	research	research	PROPN
ajfa-13261	322	2	journal	journal	PROPN
ajfa-13261	322	3	of	of	ADP
ajfa-13261	322	4	finance	finance	NOUN
ajfa-13261	322	5	and	and	CCONJ
ajfa-13261	322	6	accounting	accounting	NOUN
ajfa-13261	322	7	,	,	PUNCT
ajfa-13261	322	8	25	25	NUM
ajfa-13261	322	9	-	-	SYM
ajfa-13261	322	10	35	35	NUM
ajfa-13261	322	11	.	.	PUNCT
ajfa-13261	323	1	al	al	PROPN
ajfa-13261	323	2	-	-	PUNCT
ajfa-13261	323	3	shammari	shammari	PROPN
ajfa-13261	323	4	,	,	PUNCT
ajfa-13261	323	5	b.	b.	PROPN
ajfa-13261	323	6	,	,	PUNCT
ajfa-13261	323	7	&	&	CCONJ
ajfa-13261	323	8	al	al	PROPN
ajfa-13261	323	9	-	-	PUNCT
ajfa-13261	323	10	sultan	sultan	PROPN
ajfa-13261	323	11	,	,	PUNCT
ajfa-13261	323	12	w.	w.	PROPN
ajfa-13261	323	13	(	(	PUNCT
ajfa-13261	323	14	2010	2010	NUM
ajfa-13261	323	15	)	)	PUNCT
ajfa-13261	323	16	.	.	PUNCT
ajfa-13261	324	1	corporate	corporate	ADJ
ajfa-13261	324	2	governance	governance	NOUN
ajfa-13261	324	3	and	and	CCONJ
ajfa-13261	324	4	voluntary	voluntary	ADJ
ajfa-13261	324	5	.	.	PUNCT
ajfa-13261	325	1	international	international	ADJ
ajfa-13261	325	2	journal	journal	NOUN
ajfa-13261	325	3	of	of	ADP
ajfa-13261	325	4	disclosure	disclosure	NOUN
ajfa-13261	325	5	and	and	CCONJ
ajfa-13261	325	6	governance	governance	NOUN
ajfa-13261	325	7	,	,	PUNCT
ajfa-13261	325	8	262	262	NUM
ajfa-13261	325	9	-	-	SYM
ajfa-13261	325	10	280	280	NUM
ajfa-13261	325	11	.	.	PUNCT
ajfa-13261	326	1	https://doi.org/10.1057/jdg.2010.3	https://doi.org/10.1057/jdg.2010.3	PROPN
ajfa-13261	326	2	an	an	PRON
ajfa-13261	326	3	,	,	PUNCT
ajfa-13261	326	4	y.	y.	NOUN
ajfa-13261	326	5	,	,	PUNCT
ajfa-13261	326	6	davey	davey	NOUN
ajfa-13261	326	7	,	,	PUNCT
ajfa-13261	326	8	h.	h.	PROPN
ajfa-13261	326	9	,	,	PUNCT
ajfa-13261	326	10	&	&	CCONJ
ajfa-13261	326	11	eggleton	eggleton	PROPN
ajfa-13261	326	12	,	,	PUNCT
ajfa-13261	326	13	i.	i.	PROPN
ajfa-13261	326	14	r.	r.	PROPN
ajfa-13261	326	15	(	(	PUNCT
ajfa-13261	326	16	2011	2011	NUM
ajfa-13261	326	17	)	)	PUNCT
ajfa-13261	326	18	.	.	PUNCT
ajfa-13261	327	1	towards	towards	ADP
ajfa-13261	327	2	a	a	DET
ajfa-13261	327	3	comprehensive	comprehensive	ADJ
ajfa-13261	327	4	theoretical	theoretical	ADJ
ajfa-13261	327	5	framework	framework	NOUN
ajfa-13261	327	6	for	for	ADP
ajfa-13261	327	7	voluntary	voluntary	ADJ
ajfa-13261	327	8	ic	ic	PROPN
ajfa-13261	327	9	disclosure	disclosure	NOUN
ajfa-13261	327	10	.	.	PUNCT
ajfa-13261	328	1	journal	journal	PROPN
ajfa-13261	328	2	of	of	ADP
ajfa-13261	328	3	intellectual	intellectual	ADJ
ajfa-13261	328	4	capital	capital	NOUN
ajfa-13261	328	5	,	,	PUNCT
ajfa-13261	328	6	571	571	NUM
ajfa-13261	328	7	-	-	SYM
ajfa-13261	328	8	585	585	NUM
ajfa-13261	328	9	.	.	PUNCT
ajfa-13261	329	1	https://doi.org/10.1108/14691931111181733	https://doi.org/10.1108/14691931111181733	ADJ
ajfa-13261	329	2	apadore	apadore	NOUN
ajfa-13261	329	3	,	,	PUNCT
ajfa-13261	329	4	k.	k.	PROPN
ajfa-13261	329	5	,	,	PUNCT
ajfa-13261	329	6	&	&	CCONJ
ajfa-13261	329	7	zainol	zainol	PROPN
ajfa-13261	329	8	,	,	PUNCT
ajfa-13261	329	9	s.	s.	PROPN
ajfa-13261	329	10	s.	s.	PROPN
ajfa-13261	329	11	(	(	PUNCT
ajfa-13261	329	12	2014	2014	NUM
ajfa-13261	329	13	)	)	PUNCT
ajfa-13261	329	14	.	.	PUNCT
ajfa-13261	330	1	determinants	determinant	NOUN
ajfa-13261	330	2	of	of	ADP
ajfa-13261	330	3	corporate	corporate	ADJ
ajfa-13261	330	4	governance	governance	NOUN
ajfa-13261	330	5	and	and	CCONJ
ajfa-13261	330	6	corporate	corporate	ADJ
ajfa-13261	330	7	performance	performance	NOUN
ajfa-13261	330	8	among	among	ADP
ajfa-13261	330	9	consumer	consumer	NOUN
ajfa-13261	330	10	product	product	NOUN
ajfa-13261	330	11	industry	industry	NOUN
ajfa-13261	330	12	in	in	ADP
ajfa-13261	330	13	malaysia	malaysia	PROPN
ajfa-13261	330	14	:	:	PUNCT
ajfa-13261	330	15	a	a	DET
ajfa-13261	330	16	theoretical	theoretical	ADJ
ajfa-13261	330	17	model	model	NOUN
ajfa-13261	330	18	.	.	PUNCT
ajfa-13261	331	1	international	international	ADJ
ajfa-13261	331	2	journal	journal	PROPN
ajfa-13261	331	3	of	of	ADP
ajfa-13261	331	4	academic	academic	ADJ
ajfa-13261	331	5	research	research	NOUN
ajfa-13261	331	6	in	in	ADP
ajfa-13261	331	7	accounting	accounting	NOUN
ajfa-13261	331	8	,	,	PUNCT
ajfa-13261	331	9	finance	finance	NOUN
ajfa-13261	331	10	and	and	CCONJ
ajfa-13261	331	11	management	management	NOUN
ajfa-13261	331	12	sciences	science	NOUN
ajfa-13261	331	13	,	,	PUNCT
ajfa-13261	331	14	159–165	159–165	NUM
ajfa-13261	331	15	.	.	PUNCT
ajfa-13261	332	1	https://doi.org/10.1108/cg-10-2015-0136	https://doi.org/10.1108/cg-10-2015-0136	NOUN
ajfa-13261	332	2	https://doi.org/10.1016/j.intacc.2005.09.007	https://doi.org/10.1016/j.intacc.2005.09.007	NOUN
ajfa-13261	332	3	https://doi.org/10.1108/19852511211237453	https://doi.org/10.1108/19852511211237453	NOUN
ajfa-13261	332	4	https://doi.org/10.1108/maj-12-2015-1287	https://doi.org/10.1108/maj-12-2015-1287	VERB
ajfa-13261	333	1	https://doi.org/10.1057/jdg.2010.3	https://doi.org/10.1057/jdg.2010.3	NUM
ajfa-13261	333	2	https://doi.org/10.1108/14691931111181733	https://doi.org/10.1108/14691931111181733	ADJ
ajfa-13261	333	3	asian	asian	ADJ
ajfa-13261	333	4	journal	journal	NOUN
ajfa-13261	333	5	of	of	ADP
ajfa-13261	333	6	finance	finance	PROPN
ajfa-13261	333	7	&	&	CCONJ
ajfa-13261	333	8	accounting	accounting	PROPN
ajfa-13261	333	9	issn	issn	PROPN
ajfa-13261	333	10	1946	1946	NUM
ajfa-13261	333	11	-	-	PUNCT
ajfa-13261	333	12	052x	052x	NOUN
ajfa-13261	333	13	2018	2018	NUM
ajfa-13261	333	14	,	,	PUNCT
ajfa-13261	333	15	vol	vol	NOUN
ajfa-13261	333	16	.	.	PROPN
ajfa-13261	334	1	10	10	NUM
ajfa-13261	334	2	,	,	PUNCT
ajfa-13261	334	3	no	no	INTJ
ajfa-13261	334	4	.	.	NOUN
ajfa-13261	334	5	1	1	NUM
ajfa-13261	334	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	334	7	425	425	NUM
ajfa-13261	334	8	archambault	archambault	PROPN
ajfa-13261	334	9	,	,	PUNCT
ajfa-13261	334	10	j.	j.	PROPN
ajfa-13261	334	11	j.	j.	PROPN
ajfa-13261	334	12	,	,	PUNCT
ajfa-13261	334	13	&	&	CCONJ
ajfa-13261	334	14	archambault	archambault	PROPN
ajfa-13261	334	15	,	,	PUNCT
ajfa-13261	334	16	m.	m.	PROPN
ajfa-13261	334	17	e.	e.	PROPN
ajfa-13261	334	18	(	(	PUNCT
ajfa-13261	334	19	2003	2003	NUM
ajfa-13261	334	20	)	)	PUNCT
ajfa-13261	334	21	.	.	PUNCT
ajfa-13261	335	1	a	a	DET
ajfa-13261	335	2	multinational	multinational	ADJ
ajfa-13261	335	3	test	test	NOUN
ajfa-13261	335	4	of	of	ADP
ajfa-13261	335	5	determinants	determinant	NOUN
ajfa-13261	335	6	of	of	ADP
ajfa-13261	335	7	corporate	corporate	ADJ
ajfa-13261	335	8	disclosure	disclosure	NOUN
ajfa-13261	335	9	.	.	PUNCT
ajfa-13261	336	1	the	the	DET
ajfa-13261	336	2	international	international	ADJ
ajfa-13261	336	3	journal	journal	NOUN
ajfa-13261	336	4	of	of	ADP
ajfa-13261	336	5	accounting	accounting	NOUN
ajfa-13261	336	6	,	,	PUNCT
ajfa-13261	336	7	173–194	173–194	NUM
ajfa-13261	336	8	.	.	PUNCT
ajfa-13261	337	1	https://doi.org/10.1016/s0020-7063(03)00021-9	https://doi.org/10.1016/s0020-7063(03)00021-9	PROPN
ajfa-13261	337	2	barako	barako	PROPN
ajfa-13261	337	3	,	,	PUNCT
ajfa-13261	337	4	d.	d.	PROPN
ajfa-13261	337	5	g.	g.	PROPN
ajfa-13261	337	6	,	,	PUNCT
ajfa-13261	337	7	hancock	hancock	PROPN
ajfa-13261	337	8	,	,	PUNCT
ajfa-13261	337	9	p.	p.	PROPN
ajfa-13261	337	10	,	,	PUNCT
ajfa-13261	337	11	&	&	CCONJ
ajfa-13261	337	12	izan	izan	PROPN
ajfa-13261	337	13	,	,	PUNCT
ajfa-13261	337	14	h.	h.	PROPN
ajfa-13261	337	15	y.	y.	PROPN
ajfa-13261	337	16	(	(	PUNCT
ajfa-13261	337	17	2006	2006	NUM
ajfa-13261	337	18	)	)	PUNCT
ajfa-13261	337	19	.	.	PUNCT
ajfa-13261	338	1	factors	factor	NOUN
ajfa-13261	338	2	influencing	influence	VERB
ajfa-13261	338	3	voluntary	voluntary	ADJ
ajfa-13261	338	4	corporate	corporate	ADJ
ajfa-13261	338	5	disclosure	disclosure	NOUN
ajfa-13261	338	6	by	by	ADP
ajfa-13261	338	7	kenyan	kenyan	ADJ
ajfa-13261	338	8	companies	company	NOUN
ajfa-13261	338	9	.	.	PUNCT
ajfa-13261	339	1	corporate	corporate	ADJ
ajfa-13261	339	2	governance	governance	NOUN
ajfa-13261	339	3	,	,	PUNCT
ajfa-13261	339	4	107	107	NUM
ajfa-13261	339	5	-	-	SYM
ajfa-13261	339	6	125	125	NUM
ajfa-13261	339	7	.	.	PUNCT
ajfa-13261	339	8	https://doi.org/10.1111/j.1467-8683.2006.00491.x	https://doi.org/10.1111/j.1467-8683.2006.00491.x	PROPN
ajfa-13261	339	9	barros	barros	PROPN
ajfa-13261	339	10	,	,	PUNCT
ajfa-13261	339	11	c.	c.	PROPN
ajfa-13261	339	12	p.	p.	PROPN
ajfa-13261	339	13	,	,	PUNCT
ajfa-13261	339	14	boubaker	boubaker	PROPN
ajfa-13261	339	15	,	,	PUNCT
ajfa-13261	339	16	s.	s.	PROPN
ajfa-13261	339	17	,	,	PUNCT
ajfa-13261	339	18	&	&	CCONJ
ajfa-13261	339	19	hamrouni	hamrouni	PROPN
ajfa-13261	339	20	,	,	PUNCT
ajfa-13261	339	21	a.	a.	NOUN
ajfa-13261	339	22	(	(	PUNCT
ajfa-13261	339	23	2013	2013	NUM
ajfa-13261	339	24	)	)	PUNCT
ajfa-13261	339	25	.	.	PUNCT
ajfa-13261	340	1	corporate	corporate	ADJ
ajfa-13261	340	2	governance	governance	NOUN
ajfa-13261	340	3	and	and	CCONJ
ajfa-13261	340	4	voluntary	voluntary	ADJ
ajfa-13261	340	5	disclosure	disclosure	NOUN
ajfa-13261	340	6	in	in	ADP
ajfa-13261	340	7	france	france	PROPN
ajfa-13261	340	8	.	.	PUNCT
ajfa-13261	341	1	the	the	DET
ajfa-13261	341	2	journal	journal	NOUN
ajfa-13261	341	3	of	of	ADP
ajfa-13261	341	4	applied	apply	VERB
ajfa-13261	341	5	business	business	NOUN
ajfa-13261	341	6	research	research	NOUN
ajfa-13261	341	7	,	,	PUNCT
ajfa-13261	341	8	561	561	NUM
ajfa-13261	341	9	-	-	SYM
ajfa-13261	341	10	578	578	NUM
ajfa-13261	341	11	.	.	PUNCT
ajfa-13261	341	12	https://doi.org/10.19030/jabr.v29i2.7657	https://doi.org/10.19030/jabr.v29i2.7657	PROPN
ajfa-13261	341	13	ben	ben	PROPN
ajfa-13261	341	14	-	-	PUNCT
ajfa-13261	341	15	amar	amar	PROPN
ajfa-13261	341	16	,	,	PUNCT
ajfa-13261	341	17	w.	w.	PROPN
ajfa-13261	341	18	,	,	PUNCT
ajfa-13261	341	19	&	&	CCONJ
ajfa-13261	341	20	zeghal	zeghal	NOUN
ajfa-13261	341	21	,	,	PUNCT
ajfa-13261	341	22	d.	d.	PROPN
ajfa-13261	341	23	(	(	PUNCT
ajfa-13261	341	24	n.d	n.d	PROPN
ajfa-13261	341	25	.	.	PROPN
ajfa-13261	341	26	)	)	PUNCT
ajfa-13261	341	27	.	.	PUNCT
ajfa-13261	342	1	filing	file	VERB
ajfa-13261	342	2	for	for	ADP
ajfa-13261	342	3	bankruptcy	bankruptcy	NOUN
ajfa-13261	342	4	protection	protection	NOUN
ajfa-13261	342	5	,	,	PUNCT
ajfa-13261	342	6	governance	governance	NOUN
ajfa-13261	342	7	mechanisms	mechanism	NOUN
ajfa-13261	342	8	,	,	PUNCT
ajfa-13261	342	9	and	and	CCONJ
ajfa-13261	342	10	corporate	corporate	ADJ
ajfa-13261	342	11	disclosure	disclosure	NOUN
ajfa-13261	342	12	.	.	PUNCT
ajfa-13261	343	1	blair	blair	PROPN
ajfa-13261	343	2	,	,	PUNCT
ajfa-13261	343	3	m.	m.	NOUN
ajfa-13261	343	4	(	(	PUNCT
ajfa-13261	343	5	1995	1995	NUM
ajfa-13261	343	6	)	)	PUNCT
ajfa-13261	343	7	.	.	PUNCT
ajfa-13261	344	1	ownership	ownership	NOUN
ajfa-13261	344	2	and	and	CCONJ
ajfa-13261	344	3	control	control	NOUN
ajfa-13261	344	4	:	:	PUNCT
ajfa-13261	344	5	rethinking	rethink	VERB
ajfa-13261	344	6	corporate	corporate	ADJ
ajfa-13261	344	7	governance	governance	NOUN
ajfa-13261	344	8	for	for	ADP
ajfa-13261	344	9	the	the	DET
ajfa-13261	344	10	twenty	twenty	NUM
ajfa-13261	344	11	-	-	PUNCT
ajfa-13261	344	12	first	first	ADJ
ajfa-13261	344	13	century	century	NOUN
ajfa-13261	344	14	.	.	PUNCT
ajfa-13261	345	1	washington	washington	PROPN
ajfa-13261	345	2	dc	dc	PROPN
ajfa-13261	345	3	:	:	PUNCT
ajfa-13261	345	4	the	the	DET
ajfa-13261	345	5	brookings	brookings	PROPN
ajfa-13261	345	6	institution	institution	NOUN
ajfa-13261	345	7	.	.	PUNCT
ajfa-13261	346	1	chau	chau	PROPN
ajfa-13261	346	2	,	,	PUNCT
ajfa-13261	346	3	g.	g.	PROPN
ajfa-13261	346	4	,	,	PUNCT
ajfa-13261	346	5	&	&	CCONJ
ajfa-13261	346	6	gray	gray	PROPN
ajfa-13261	346	7	,	,	PUNCT
ajfa-13261	346	8	s.	s.	PROPN
ajfa-13261	346	9	j.	j.	PROPN
ajfa-13261	346	10	(	(	PUNCT
ajfa-13261	346	11	2010	2010	NUM
ajfa-13261	346	12	)	)	PUNCT
ajfa-13261	346	13	.	.	PUNCT
ajfa-13261	347	1	family	family	NOUN
ajfa-13261	347	2	ownership	ownership	NOUN
ajfa-13261	347	3	,	,	PUNCT
ajfa-13261	347	4	board	board	NOUN
ajfa-13261	347	5	independence	independence	NOUN
ajfa-13261	347	6	,	,	PUNCT
ajfa-13261	347	7	and	and	CCONJ
ajfa-13261	347	8	voluntary	voluntary	ADJ
ajfa-13261	347	9	disclosure	disclosure	NOUN
ajfa-13261	347	10	:	:	PUNCT
ajfa-13261	347	11	evidence	evidence	NOUN
ajfa-13261	347	12	from	from	ADP
ajfa-13261	347	13	hong	hong	PROPN
ajfa-13261	347	14	kong	kong	PROPN
ajfa-13261	347	15	.	.	PUNCT
ajfa-13261	348	1	journal	journal	PROPN
ajfa-13261	348	2	of	of	ADP
ajfa-13261	348	3	international	international	ADJ
ajfa-13261	348	4	accounting	accounting	NOUN
ajfa-13261	348	5	,	,	PUNCT
ajfa-13261	348	6	auditing	auditing	NOUN
ajfa-13261	348	7	,	,	PUNCT
ajfa-13261	348	8	and	and	CCONJ
ajfa-13261	348	9	taxation	taxation	NOUN
ajfa-13261	348	10	,	,	PUNCT
ajfa-13261	348	11	93	93	NUM
ajfa-13261	348	12	-	-	SYM
ajfa-13261	348	13	109	109	NUM
ajfa-13261	348	14	.	.	PUNCT
ajfa-13261	349	1	https://doi.org/10.1016/j.intaccaudtax.2010.07.002	https://doi.org/10.1016/j.intaccaudtax.2010.07.002	PROPN
ajfa-13261	349	2	cheng	cheng	PROPN
ajfa-13261	349	3	,	,	PUNCT
ajfa-13261	349	4	e.	e.	PROPN
ajfa-13261	349	5	c.	c.	PROPN
ajfa-13261	349	6	,	,	PUNCT
ajfa-13261	349	7	&	&	CCONJ
ajfa-13261	349	8	courtenay	courtenay	PROPN
ajfa-13261	349	9	,	,	PUNCT
ajfa-13261	349	10	s.	s.	PROPN
ajfa-13261	349	11	m.	m.	PROPN
ajfa-13261	349	12	(	(	PUNCT
ajfa-13261	349	13	2006	2006	NUM
ajfa-13261	349	14	)	)	PUNCT
ajfa-13261	349	15	.	.	PUNCT
ajfa-13261	350	1	board	board	NOUN
ajfa-13261	350	2	composition	composition	NOUN
ajfa-13261	350	3	,	,	PUNCT
ajfa-13261	350	4	regulatory	regulatory	ADJ
ajfa-13261	350	5	regime	regime	NOUN
ajfa-13261	350	6	,	,	PUNCT
ajfa-13261	350	7	and	and	CCONJ
ajfa-13261	350	8	voluntary	voluntary	ADJ
ajfa-13261	350	9	disclosure	disclosure	NOUN
ajfa-13261	350	10	.	.	PUNCT
ajfa-13261	351	1	international	international	ADJ
ajfa-13261	351	2	journal	journal	PROPN
ajfa-13261	351	3	of	of	ADP
ajfa-13261	351	4	accounting	accounting	NOUN
ajfa-13261	351	5	,	,	PUNCT
ajfa-13261	351	6	262	262	NUM
ajfa-13261	351	7	-	-	SYM
ajfa-13261	351	8	289	289	NUM
ajfa-13261	351	9	.	.	PUNCT
ajfa-13261	352	1	https://doi.org/10.1016/j.intacc.2006.07.001	https://doi.org/10.1016/j.intacc.2006.07.001	PROPN
ajfa-13261	352	2	cheung	cheung	PROPN
ajfa-13261	352	3	,	,	PUNCT
ajfa-13261	352	4	s.	s.	PROPN
ajfa-13261	352	5	y.-l	y.-l	PROPN
ajfa-13261	352	6	.	.	PUNCT
ajfa-13261	352	7	,	,	PUNCT
ajfa-13261	352	8	connelly	connelly	PROPN
ajfa-13261	352	9	,	,	PUNCT
ajfa-13261	352	10	j.	j.	PROPN
ajfa-13261	352	11	t.	t.	PROPN
ajfa-13261	352	12	,	,	PUNCT
ajfa-13261	352	13	limpaphayom	limpaphayom	PROPN
ajfa-13261	352	14	,	,	PUNCT
ajfa-13261	352	15	p.	p.	NOUN
ajfa-13261	352	16	,	,	PUNCT
ajfa-13261	352	17	&	&	CCONJ
ajfa-13261	352	18	zhou	zhou	PROPN
ajfa-13261	352	19	,	,	PUNCT
ajfa-13261	352	20	l.	l.	PROPN
ajfa-13261	352	21	(	(	PUNCT
ajfa-13261	352	22	2007	2007	NUM
ajfa-13261	352	23	)	)	PUNCT
ajfa-13261	352	24	.	.	PUNCT
ajfa-13261	353	1	determinants	determinant	NOUN
ajfa-13261	353	2	of	of	ADP
ajfa-13261	353	3	corporate	corporate	ADJ
ajfa-13261	353	4	disclosure	disclosure	NOUN
ajfa-13261	353	5	and	and	CCONJ
ajfa-13261	353	6	transparency	transparency	NOUN
ajfa-13261	353	7	:	:	PUNCT
ajfa-13261	353	8	evidence	evidence	NOUN
ajfa-13261	353	9	from	from	ADP
ajfa-13261	353	10	hong	hong	PROPN
ajfa-13261	353	11	kong	kong	PROPN
ajfa-13261	353	12	and	and	CCONJ
ajfa-13261	353	13	thailand	thailand	PROPN
ajfa-13261	353	14	.	.	PUNCT
ajfa-13261	354	1	controversies	controversy	NOUN
ajfa-13261	354	2	in	in	ADP
ajfa-13261	354	3	international	international	ADJ
ajfa-13261	354	4	corporate	corporate	ADJ
ajfa-13261	354	5	responsibility	responsibility	NOUN
ajfa-13261	354	6	,	,	PUNCT
ajfa-13261	354	7	313	313	NUM
ajfa-13261	354	8	-	-	SYM
ajfa-13261	354	9	342	342	NUM
ajfa-13261	354	10	.	.	PUNCT
ajfa-13261	355	1	claessens	claessen	NOUN
ajfa-13261	355	2	,	,	PUNCT
ajfa-13261	355	3	s.	s.	PROPN
ajfa-13261	355	4	,	,	PUNCT
ajfa-13261	355	5	&	&	CCONJ
ajfa-13261	355	6	yurtoglu	yurtoglu	PROPN
ajfa-13261	355	7	,	,	PUNCT
ajfa-13261	355	8	b.	b.	PROPN
ajfa-13261	355	9	b.	b.	PROPN
ajfa-13261	355	10	(	(	PUNCT
ajfa-13261	355	11	2013	2013	NUM
ajfa-13261	355	12	)	)	PUNCT
ajfa-13261	355	13	.	.	PUNCT
ajfa-13261	356	1	corporate	corporate	ADJ
ajfa-13261	356	2	governance	governance	NOUN
ajfa-13261	356	3	in	in	ADP
ajfa-13261	356	4	emerging	emerge	VERB
ajfa-13261	356	5	markets	market	NOUN
ajfa-13261	356	6	:	:	PUNCT
ajfa-13261	356	7	a	a	DET
ajfa-13261	356	8	survey	survey	NOUN
ajfa-13261	356	9	.	.	PUNCT
ajfa-13261	357	1	emerging	emerge	VERB
ajfa-13261	357	2	markets	market	NOUN
ajfa-13261	357	3	review	review	VERB
ajfa-13261	357	4	,	,	PUNCT
ajfa-13261	357	5	1	1	NUM
ajfa-13261	357	6	-	-	SYM
ajfa-13261	357	7	33	33	NUM
ajfa-13261	357	8	.	.	PUNCT
ajfa-13261	358	1	https://doi.org/10.1016/j.ememar.2012.03.002	https://doi.org/10.1016/j.ememar.2012.03.002	PROPN
ajfa-13261	358	2	craig	craig	PROPN
ajfa-13261	358	3	,	,	PUNCT
ajfa-13261	358	4	r.	r.	PROPN
ajfa-13261	358	5	,	,	PUNCT
ajfa-13261	358	6	&	&	CCONJ
ajfa-13261	358	7	diga	diga	PROPN
ajfa-13261	358	8	,	,	PUNCT
ajfa-13261	358	9	j.	j.	PROPN
ajfa-13261	358	10	(	(	PUNCT
ajfa-13261	358	11	1998	1998	NUM
ajfa-13261	358	12	)	)	PUNCT
ajfa-13261	358	13	.	.	PUNCT
ajfa-13261	359	1	corporate	corporate	ADJ
ajfa-13261	359	2	accounting	accounting	NOUN
ajfa-13261	359	3	disclosure	disclosure	NOUN
ajfa-13261	359	4	in	in	ADP
ajfa-13261	359	5	asean	asean	PROPN
ajfa-13261	359	6	.	.	PUNCT
ajfa-13261	360	1	journal	journal	PROPN
ajfa-13261	360	2	of	of	ADP
ajfa-13261	360	3	international	international	ADJ
ajfa-13261	360	4	financial	financial	ADJ
ajfa-13261	360	5	management	management	NOUN
ajfa-13261	360	6	and	and	CCONJ
ajfa-13261	360	7	accounting	accounting	NOUN
ajfa-13261	360	8	,	,	PUNCT
ajfa-13261	360	9	246	246	NUM
ajfa-13261	360	10	-	-	SYM
ajfa-13261	360	11	274	274	NUM
ajfa-13261	360	12	.	.	PUNCT
ajfa-13261	361	1	https://doi.org/10.1111/1467-646x.00039	https://doi.org/10.1111/1467-646x.00039	PROPN
ajfa-13261	361	2	eng	eng	PROPN
ajfa-13261	361	3	,	,	PUNCT
ajfa-13261	361	4	l.	l.	PROPN
ajfa-13261	361	5	,	,	PUNCT
ajfa-13261	361	6	&	&	CCONJ
ajfa-13261	361	7	mak	mak	PROPN
ajfa-13261	361	8	,	,	PUNCT
ajfa-13261	361	9	y.	y.	PROPN
ajfa-13261	361	10	(	(	PUNCT
ajfa-13261	361	11	2003	2003	NUM
ajfa-13261	361	12	)	)	PUNCT
ajfa-13261	361	13	.	.	PUNCT
ajfa-13261	362	1	corporate	corporate	ADJ
ajfa-13261	362	2	governance	governance	NOUN
ajfa-13261	362	3	and	and	CCONJ
ajfa-13261	362	4	voluntary	voluntary	ADJ
ajfa-13261	362	5	disclosure	disclosure	NOUN
ajfa-13261	362	6	.	.	PUNCT
ajfa-13261	363	1	journal	journal	NOUN
ajfa-13261	363	2	of	of	ADP
ajfa-13261	363	3	accounting	accounting	NOUN
ajfa-13261	363	4	and	and	CCONJ
ajfa-13261	363	5	public	public	ADJ
ajfa-13261	363	6	policy	policy	NOUN
ajfa-13261	363	7	,	,	PUNCT
ajfa-13261	363	8	325	325	NUM
ajfa-13261	363	9	-	-	SYM
ajfa-13261	363	10	345	345	NUM
ajfa-13261	363	11	.	.	PUNCT
ajfa-13261	364	1	https://doi.org/10.1016/s0278-4254(03)00037-1	https://doi.org/10.1016/s0278-4254(03)00037-1	PROPN
ajfa-13261	364	2	fauziah	fauziah	PROPN
ajfa-13261	364	3	,	,	PUNCT
ajfa-13261	364	4	w.	w.	PROPN
ajfa-13261	364	5	y.	y.	PROPN
ajfa-13261	364	6	,	,	PUNCT
ajfa-13261	364	7	&	&	CCONJ
ajfa-13261	364	8	alhaji	alhaji	PROPN
ajfa-13261	364	9	,	,	PUNCT
ajfa-13261	364	10	i.	i.	PROPN
ajfa-13261	364	11	a.	a.	PROPN
ajfa-13261	364	12	(	(	PUNCT
ajfa-13261	364	13	2012	2012	NUM
ajfa-13261	364	14	)	)	PUNCT
ajfa-13261	364	15	.	.	PUNCT
ajfa-13261	365	1	the	the	DET
ajfa-13261	365	2	insight	insight	NOUN
ajfa-13261	365	3	of	of	ADP
ajfa-13261	365	4	corporate	corporate	ADJ
ajfa-13261	365	5	governance	governance	NOUN
ajfa-13261	365	6	theories	theory	NOUN
ajfa-13261	365	7	.	.	PUNCT
ajfa-13261	366	1	journal	journal	PROPN
ajfa-13261	366	2	of	of	ADP
ajfa-13261	366	3	business	business	PROPN
ajfa-13261	366	4	&	&	CCONJ
ajfa-13261	366	5	management	management	PROPN
ajfa-13261	366	6	,	,	PUNCT
ajfa-13261	366	7	52	52	NUM
ajfa-13261	366	8	-	-	SYM
ajfa-13261	366	9	63	63	NUM
ajfa-13261	366	10	.	.	PUNCT
ajfa-13261	367	1	fiori	fiori	NOUN
ajfa-13261	367	2	,	,	PUNCT
ajfa-13261	367	3	g.	g.	PROPN
ajfa-13261	367	4	,	,	PUNCT
ajfa-13261	367	5	donato	donato	PROPN
ajfa-13261	367	6	,	,	PUNCT
ajfa-13261	367	7	f.	f.	PROPN
ajfa-13261	367	8	d.	d.	PROPN
ajfa-13261	367	9	,	,	PUNCT
ajfa-13261	367	10	&	&	CCONJ
ajfa-13261	367	11	izzo	izzo	PROPN
ajfa-13261	367	12	,	,	PUNCT
ajfa-13261	367	13	m.	m.	PROPN
ajfa-13261	367	14	f.	f.	PROPN
ajfa-13261	367	15	(	(	PUNCT
ajfa-13261	367	16	2016	2016	NUM
ajfa-13261	367	17	)	)	PUNCT
ajfa-13261	367	18	.	.	PUNCT
ajfa-13261	368	1	exploring	explore	VERB
ajfa-13261	368	2	the	the	DET
ajfa-13261	368	3	effects	effect	NOUN
ajfa-13261	368	4	of	of	ADP
ajfa-13261	368	5	corporate	corporate	ADJ
ajfa-13261	368	6	governance	governance	NOUN
ajfa-13261	368	7	on	on	ADP
ajfa-13261	368	8	voluntary	voluntary	ADJ
ajfa-13261	368	9	disclosure	disclosure	NOUN
ajfa-13261	368	10	:	:	PUNCT
ajfa-13261	368	11	an	an	DET
ajfa-13261	368	12	explanatory	explanatory	ADJ
ajfa-13261	368	13	study	study	NOUN
ajfa-13261	368	14	on	on	ADP
ajfa-13261	368	15	the	the	DET
ajfa-13261	368	16	adoption	adoption	NOUN
ajfa-13261	368	17	of	of	ADP
ajfa-13261	368	18	integrated	integrated	ADJ
ajfa-13261	368	19	report	report	NOUN
ajfa-13261	368	20	.	.	PUNCT
ajfa-13261	369	1	performance	performance	NOUN
ajfa-13261	369	2	measurement	measurement	NOUN
ajfa-13261	369	3	measurement	measurement	NOUN
ajfa-13261	369	4	and	and	CCONJ
ajfa-13261	369	5	management	management	NOUN
ajfa-13261	369	6	control	control	NOUN
ajfa-13261	369	7	:	:	PUNCT
ajfa-13261	369	8	contemporary	contemporary	ADJ
ajfa-13261	369	9	issues	issue	NOUN
ajfa-13261	369	10	,	,	PUNCT
ajfa-13261	369	11	83	83	NUM
ajfa-13261	369	12	-	-	SYM
ajfa-13261	369	13	108	108	NUM
ajfa-13261	369	14	.	.	PUNCT
ajfa-13261	370	1	https://doi.org/10.1108/s1479-351220160000031003	https://doi.org/10.1108/s1479-351220160000031003	PROPN
ajfa-13261	370	2	galani	galani	PROPN
ajfa-13261	370	3	,	,	PUNCT
ajfa-13261	370	4	d.	d.	PROPN
ajfa-13261	370	5	,	,	PUNCT
ajfa-13261	370	6	alexandridis	alexandridis	PROPN
ajfa-13261	370	7	,	,	PUNCT
ajfa-13261	370	8	a.	a.	PROPN
ajfa-13261	370	9	,	,	PUNCT
ajfa-13261	370	10	&	&	CCONJ
ajfa-13261	370	11	stavropoulos	stavropoulos	PROPN
ajfa-13261	370	12	,	,	PUNCT
ajfa-13261	370	13	a.	a.	NOUN
ajfa-13261	370	14	(	(	PUNCT
ajfa-13261	370	15	2011	2011	NUM
ajfa-13261	370	16	)	)	PUNCT
ajfa-13261	370	17	.	.	PUNCT
ajfa-13261	371	1	the	the	DET
ajfa-13261	371	2	association	association	NOUN
ajfa-13261	371	3	between	between	ADP
ajfa-13261	371	4	the	the	DET
ajfa-13261	371	5	firm	firm	ADJ
ajfa-13261	371	6	characteristics	characteristic	NOUN
ajfa-13261	371	7	and	and	CCONJ
ajfa-13261	371	8	corporate	corporate	ADJ
ajfa-13261	371	9	mandatory	mandatory	ADJ
ajfa-13261	371	10	disclosure	disclosure	NOUN
ajfa-13261	371	11	:	:	PUNCT
ajfa-13261	371	12	the	the	DET
ajfa-13261	371	13	case	case	NOUN
ajfa-13261	371	14	of	of	ADP
ajfa-13261	371	15	greece	greece	PROPN
ajfa-13261	371	16	.	.	PUNCT
ajfa-13261	372	1	international	international	ADJ
ajfa-13261	372	2	scholarly	scholarly	ADJ
ajfa-13261	372	3	and	and	CCONJ
ajfa-13261	372	4	scientific	scientific	ADJ
ajfa-13261	372	5	research	research	NOUN
ajfa-13261	372	6	&	&	CCONJ
ajfa-13261	372	7	innovation	innovation	NOUN
ajfa-13261	372	8	,	,	PUNCT
ajfa-13261	372	9	286	286	NUM
ajfa-13261	372	10	-	-	SYM
ajfa-13261	372	11	292	292	NUM
ajfa-13261	372	12	.	.	PUNCT
ajfa-13261	373	1	garcía	garcía	ADJ
ajfa-13261	373	2	-	-	PUNCT
ajfa-13261	373	3	meca	meca	NOUN
ajfa-13261	373	4	,	,	PUNCT
ajfa-13261	373	5	e.	e.	PROPN
ajfa-13261	373	6	,	,	PUNCT
ajfa-13261	373	7	&	&	CCONJ
ajfa-13261	373	8	sánchez	sánchez	PROPN
ajfa-13261	373	9	-	-	PUNCT
ajfa-13261	373	10	ballesta	ballesta	PROPN
ajfa-13261	373	11	,	,	PUNCT
ajfa-13261	373	12	j.	j.	PROPN
ajfa-13261	373	13	p.	p.	PROPN
ajfa-13261	373	14	(	(	PUNCT
ajfa-13261	373	15	2010	2010	NUM
ajfa-13261	373	16	)	)	PUNCT
ajfa-13261	373	17	.	.	PUNCT
ajfa-13261	374	1	the	the	DET
ajfa-13261	374	2	association	association	PROPN
ajfa-13261	374	3	of	of	ADP
ajfa-13261	374	4	board	board	NOUN
ajfa-13261	374	5	independence	independence	NOUN
ajfa-13261	374	6	and	and	CCONJ
ajfa-13261	374	7	ownership	ownership	NOUN
ajfa-13261	374	8	concentration	concentration	NOUN
ajfa-13261	374	9	with	with	ADP
ajfa-13261	374	10	voluntary	voluntary	ADJ
ajfa-13261	374	11	disclosure	disclosure	NOUN
ajfa-13261	374	12	:	:	PUNCT
ajfa-13261	374	13	a	a	DET
ajfa-13261	374	14	meta	meta	ADJ
ajfa-13261	374	15	-	-	PUNCT
ajfa-13261	374	16	analysis	analysis	NOUN
ajfa-13261	374	17	.	.	PUNCT
ajfa-13261	375	1	european	european	ADJ
ajfa-13261	375	2	accounting	accounting	PROPN
ajfa-13261	375	3	review	review	PROPN
ajfa-13261	375	4	,	,	PUNCT
ajfa-13261	375	5	603	603	NUM
ajfa-13261	375	6	-	-	SYM
ajfa-13261	375	7	627	627	NUM
ajfa-13261	375	8	.	.	PUNCT
ajfa-13261	376	1	https://doi.org/10.1080/09638180.2010.496979	https://doi.org/10.1080/09638180.2010.496979	PROPN
ajfa-13261	376	2	https://doi.org/10.1016/s0020-7063(03)00021-9	https://doi.org/10.1016/s0020-7063(03)00021-9	PROPN
ajfa-13261	376	3	https://doi.org/10.1111/j.1467-8683.2006.00491.x	https://doi.org/10.1111/j.1467-8683.2006.00491.x	NOUN
ajfa-13261	376	4	https://doi.org/10.19030/jabr.v29i2.7657	https://doi.org/10.19030/jabr.v29i2.7657	X
ajfa-13261	377	1	https://doi.org/10.1016/j.intaccaudtax.2010.07.002	https://doi.org/10.1016/j.intaccaudtax.2010.07.002	PROPN
ajfa-13261	377	2	https://doi.org/10.1016/j.intacc.2006.07.001	https://doi.org/10.1016/j.intacc.2006.07.001	PROPN
ajfa-13261	377	3	https://doi.org/10.1016/j.ememar.2012.03.002	https://doi.org/10.1016/j.ememar.2012.03.002	PROPN
ajfa-13261	377	4	https://doi.org/10.1111/1467-646x.00039	https://doi.org/10.1111/1467-646x.00039	PROPN
ajfa-13261	377	5	https://doi.org/10.1016/s0278-4254(03)00037-1	https://doi.org/10.1016/s0278-4254(03)00037-1	VERB
ajfa-13261	377	6	https://doi.org/10.1108/s1479-351220160000031003	https://doi.org/10.1108/s1479-351220160000031003	PROPN
ajfa-13261	377	7	https://doi.org/10.1080/09638180.2010.496979	https://doi.org/10.1080/09638180.2010.496979	PROPN
ajfa-13261	377	8	asian	asian	PROPN
ajfa-13261	377	9	journal	journal	PROPN
ajfa-13261	377	10	of	of	ADP
ajfa-13261	377	11	finance	finance	PROPN
ajfa-13261	377	12	&	&	CCONJ
ajfa-13261	377	13	accounting	accounting	PROPN
ajfa-13261	377	14	issn	issn	PROPN
ajfa-13261	377	15	1946	1946	NUM
ajfa-13261	377	16	-	-	PUNCT
ajfa-13261	377	17	052x	052x	NOUN
ajfa-13261	377	18	2018	2018	NUM
ajfa-13261	377	19	,	,	PUNCT
ajfa-13261	377	20	vol	vol	NOUN
ajfa-13261	377	21	.	.	PROPN
ajfa-13261	378	1	10	10	NUM
ajfa-13261	378	2	,	,	PUNCT
ajfa-13261	378	3	no	no	INTJ
ajfa-13261	378	4	.	.	NOUN
ajfa-13261	378	5	1	1	NUM
ajfa-13261	378	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	378	7	426	426	NUM
ajfa-13261	378	8	ghazalia	ghazalia	NOUN
ajfa-13261	378	9	,	,	PUNCT
ajfa-13261	378	10	n.	n.	PROPN
ajfa-13261	378	11	a.	a.	PROPN
ajfa-13261	378	12	,	,	PUNCT
ajfa-13261	378	13	&	&	CCONJ
ajfa-13261	378	14	weetman	weetman	PROPN
ajfa-13261	378	15	,	,	PUNCT
ajfa-13261	378	16	p.	p.	NOUN
ajfa-13261	378	17	(	(	PUNCT
ajfa-13261	378	18	2006	2006	NUM
ajfa-13261	378	19	)	)	PUNCT
ajfa-13261	378	20	.	.	PUNCT
ajfa-13261	379	1	perpetuating	perpetuate	VERB
ajfa-13261	379	2	traditional	traditional	ADJ
ajfa-13261	379	3	influences	influence	NOUN
ajfa-13261	379	4	:	:	PUNCT
ajfa-13261	379	5	voluntary	voluntary	ADJ
ajfa-13261	379	6	disclosure	disclosure	NOUN
ajfa-13261	379	7	in	in	ADP
ajfa-13261	379	8	malaysia	malaysia	NOUN
ajfa-13261	379	9	following	follow	VERB
ajfa-13261	379	10	the	the	DET
ajfa-13261	379	11	economic	economic	ADJ
ajfa-13261	379	12	crisis	crisis	NOUN
ajfa-13261	379	13	.	.	PUNCT
ajfa-13261	380	1	journal	journal	NOUN
ajfa-13261	380	2	of	of	ADP
ajfa-13261	380	3	international	international	ADJ
ajfa-13261	380	4	accounting	accounting	NOUN
ajfa-13261	380	5	,	,	PUNCT
ajfa-13261	380	6	auditing	auditing	NOUN
ajfa-13261	380	7	,	,	PUNCT
ajfa-13261	380	8	and	and	CCONJ
ajfa-13261	380	9	taxation	taxation	NOUN
ajfa-13261	380	10	,	,	PUNCT
ajfa-13261	380	11	226–248	226–248	NUM
ajfa-13261	380	12	.	.	PUNCT
ajfa-13261	381	1	https://doi.org/10.1016/j.intaccaudtax.2006.08.001	https://doi.org/10.1016/j.intaccaudtax.2006.08.001	PROPN
ajfa-13261	381	2	haniffa	haniffa	PROPN
ajfa-13261	381	3	,	,	PUNCT
ajfa-13261	381	4	r.	r.	PROPN
ajfa-13261	381	5	m.	m.	PROPN
ajfa-13261	381	6	,	,	PUNCT
ajfa-13261	381	7	&	&	CCONJ
ajfa-13261	381	8	cooke	cooke	PROPN
ajfa-13261	381	9	,	,	PUNCT
ajfa-13261	381	10	t.	t.	PROPN
ajfa-13261	381	11	e.	e.	PROPN
ajfa-13261	381	12	(	(	PUNCT
ajfa-13261	381	13	2002	2002	NUM
ajfa-13261	381	14	)	)	PUNCT
ajfa-13261	381	15	.	.	PUNCT
ajfa-13261	382	1	culture	culture	NOUN
ajfa-13261	382	2	,	,	PUNCT
ajfa-13261	382	3	corporate	corporate	ADJ
ajfa-13261	382	4	governance	governance	NOUN
ajfa-13261	382	5	,	,	PUNCT
ajfa-13261	382	6	and	and	CCONJ
ajfa-13261	382	7	disclosure	disclosure	NOUN
ajfa-13261	382	8	in	in	ADP
ajfa-13261	382	9	malaysian	malaysian	ADJ
ajfa-13261	382	10	corporations	corporation	NOUN
ajfa-13261	382	11	.	.	PUNCT
ajfa-13261	383	1	abacus	abacus	PROPN
ajfa-13261	383	2	,	,	PUNCT
ajfa-13261	383	3	317	317	NUM
ajfa-13261	383	4	-	-	SYM
ajfa-13261	383	5	349	349	NUM
ajfa-13261	383	6	.	.	PUNCT
ajfa-13261	384	1	https://doi.org/10.1111/1467-6281.00112	https://doi.org/10.1111/1467-6281.00112	PROPN
ajfa-13261	384	2	hashima	hashima	PROPN
ajfa-13261	384	3	,	,	PUNCT
ajfa-13261	384	4	f.	f.	PROPN
ajfa-13261	384	5	,	,	PUNCT
ajfa-13261	384	6	mahadia	mahadia	PROPN
ajfa-13261	384	7	,	,	PUNCT
ajfa-13261	384	8	n.	n.	PROPN
ajfa-13261	384	9	d.	d.	PROPN
ajfa-13261	384	10	,	,	PUNCT
ajfa-13261	384	11	&	&	CCONJ
ajfa-13261	384	12	amrana	amrana	PROPN
ajfa-13261	384	13	,	,	PUNCT
ajfa-13261	384	14	a.	a.	NOUN
ajfa-13261	384	15	(	(	PUNCT
ajfa-13261	384	16	2015	2015	NUM
ajfa-13261	384	17	)	)	PUNCT
ajfa-13261	384	18	.	.	PUNCT
ajfa-13261	385	1	corporate	corporate	ADJ
ajfa-13261	385	2	governance	governance	NOUN
ajfa-13261	385	3	and	and	CCONJ
ajfa-13261	385	4	sustainability	sustainability	NOUN
ajfa-13261	385	5	practices	practice	NOUN
ajfa-13261	385	6	in	in	ADP
ajfa-13261	385	7	islamic	islamic	ADJ
ajfa-13261	385	8	financial	financial	ADJ
ajfa-13261	385	9	institutions	institution	NOUN
ajfa-13261	385	10	:	:	PUNCT
ajfa-13261	385	11	the	the	DET
ajfa-13261	385	12	role	role	NOUN
ajfa-13261	385	13	of	of	ADP
ajfa-13261	385	14	country	country	NOUN
ajfa-13261	385	15	of	of	ADP
ajfa-13261	385	16	origin	origin	NOUN
ajfa-13261	385	17	.	.	PUNCT
ajfa-13261	386	1	international	international	ADJ
ajfa-13261	386	2	accounting	accounting	NOUN
ajfa-13261	386	3	and	and	CCONJ
ajfa-13261	386	4	business	business	NOUN
ajfa-13261	386	5	conference	conference	NOUN
ajfa-13261	386	6	2015	2015	NUM
ajfa-13261	386	7	,	,	PUNCT
ajfa-13261	386	8	36	36	NUM
ajfa-13261	386	9	-	-	SYM
ajfa-13261	386	10	43	43	NUM
ajfa-13261	386	11	.	.	PUNCT
ajfa-13261	387	1	https://doi.org/10.1016/s2212-5671(15)01129-6	https://doi.org/10.1016/s2212-5671(15)01129-6	ADJ
ajfa-13261	387	2	hassan	hassan	PROPN
ajfa-13261	387	3	,	,	PUNCT
ajfa-13261	387	4	o.	o.	PROPN
ajfa-13261	387	5	a.	a.	PROPN
ajfa-13261	387	6	,	,	PUNCT
ajfa-13261	387	7	romilly	romilly	ADV
ajfa-13261	387	8	,	,	PUNCT
ajfa-13261	387	9	p.	p.	NOUN
ajfa-13261	387	10	,	,	PUNCT
ajfa-13261	387	11	giorgioni	giorgioni	NOUN
ajfa-13261	387	12	,	,	PUNCT
ajfa-13261	387	13	g.	g.	PROPN
ajfa-13261	387	14	,	,	PUNCT
ajfa-13261	387	15	&	&	CCONJ
ajfa-13261	387	16	power	power	NOUN
ajfa-13261	387	17	,	,	PUNCT
ajfa-13261	387	18	d.	d.	PROPN
ajfa-13261	387	19	(	(	PUNCT
ajfa-13261	387	20	2009	2009	NUM
ajfa-13261	387	21	)	)	PUNCT
ajfa-13261	387	22	.	.	PUNCT
ajfa-13261	388	1	the	the	DET
ajfa-13261	388	2	value	value	NOUN
ajfa-13261	388	3	relevance	relevance	NOUN
ajfa-13261	388	4	of	of	ADP
ajfa-13261	388	5	disclosure	disclosure	NOUN
ajfa-13261	388	6	:	:	PUNCT
ajfa-13261	388	7	evidence	evidence	NOUN
ajfa-13261	388	8	from	from	ADP
ajfa-13261	388	9	the	the	DET
ajfa-13261	388	10	emerging	emerge	VERB
ajfa-13261	388	11	capital	capital	NOUN
ajfa-13261	388	12	market	market	NOUN
ajfa-13261	388	13	of	of	ADP
ajfa-13261	388	14	egypt	egypt	PROPN
ajfa-13261	388	15	.	.	PUNCT
ajfa-13261	389	1	the	the	DET
ajfa-13261	389	2	international	international	ADJ
ajfa-13261	389	3	journal	journal	NOUN
ajfa-13261	389	4	of	of	ADP
ajfa-13261	389	5	accounting	accounting	NOUN
ajfa-13261	389	6	,	,	PUNCT
ajfa-13261	389	7	79–102	79–102	NUM
ajfa-13261	389	8	.	.	PUNCT
ajfa-13261	390	1	https://doi.org/10.1016/j.intacc.2008.12.005	https://doi.org/10.1016/j.intacc.2008.12.005	NUM
ajfa-13261	390	2	hieu	hieu	NOUN
ajfa-13261	390	3	,	,	PUNCT
ajfa-13261	390	4	p.	p.	PROPN
ajfa-13261	390	5	d.	d.	PROPN
ajfa-13261	390	6	,	,	PUNCT
ajfa-13261	390	7	&	&	CCONJ
ajfa-13261	390	8	huong	huong	PROPN
ajfa-13261	390	9	lan	lan	PROPN
ajfa-13261	390	10	,	,	PUNCT
ajfa-13261	390	11	d.	d.	PROPN
ajfa-13261	390	12	t.	t.	PROPN
ajfa-13261	390	13	(	(	PUNCT
ajfa-13261	390	14	2015	2015	NUM
ajfa-13261	390	15	)	)	PUNCT
ajfa-13261	390	16	.	.	PUNCT
ajfa-13261	391	1	factors	factor	NOUN
ajfa-13261	391	2	influencing	influence	VERB
ajfa-13261	391	3	the	the	DET
ajfa-13261	391	4	voluntary	voluntary	ADJ
ajfa-13261	391	5	disclosure	disclosure	NOUN
ajfa-13261	391	6	of	of	ADP
ajfa-13261	391	7	vietnamese	vietnamese	ADJ
ajfa-13261	391	8	listed	list	VERB
ajfa-13261	391	9	companies	company	NOUN
ajfa-13261	391	10	.	.	PUNCT
ajfa-13261	392	1	journal	journal	NOUN
ajfa-13261	392	2	of	of	ADP
ajfa-13261	392	3	modern	modern	ADJ
ajfa-13261	392	4	accounting	accounting	NOUN
ajfa-13261	392	5	and	and	CCONJ
ajfa-13261	392	6	auditing	auditing	NOUN
ajfa-13261	392	7	,	,	PUNCT
ajfa-13261	392	8	656	656	NUM
ajfa-13261	392	9	-	-	SYM
ajfa-13261	392	10	676	676	NUM
ajfa-13261	392	11	.	.	PUNCT
ajfa-13261	393	1	ho	ho	PROPN
ajfa-13261	393	2	,	,	PUNCT
ajfa-13261	393	3	s.	s.	PROPN
ajfa-13261	393	4	s.	s.	PROPN
ajfa-13261	393	5	,	,	PUNCT
ajfa-13261	393	6	&	&	CCONJ
ajfa-13261	393	7	wong	wong	PROPN
ajfa-13261	393	8	,	,	PUNCT
ajfa-13261	393	9	k.	k.	PROPN
ajfa-13261	393	10	s.	s.	PROPN
ajfa-13261	393	11	(	(	PUNCT
ajfa-13261	393	12	2001	2001	NUM
ajfa-13261	393	13	)	)	PUNCT
ajfa-13261	393	14	.	.	PUNCT
ajfa-13261	394	1	a	a	DET
ajfa-13261	394	2	study	study	NOUN
ajfa-13261	394	3	of	of	ADP
ajfa-13261	394	4	the	the	DET
ajfa-13261	394	5	relationship	relationship	NOUN
ajfa-13261	394	6	between	between	ADP
ajfa-13261	394	7	corporate	corporate	ADJ
ajfa-13261	394	8	governance	governance	NOUN
ajfa-13261	394	9	structures	structure	NOUN
ajfa-13261	394	10	and	and	CCONJ
ajfa-13261	394	11	the	the	DET
ajfa-13261	394	12	extent	extent	NOUN
ajfa-13261	394	13	of	of	ADP
ajfa-13261	394	14	voluntary	voluntary	ADJ
ajfa-13261	394	15	disclosure	disclosure	NOUN
ajfa-13261	394	16	.	.	PUNCT
ajfa-13261	395	1	journal	journal	NOUN
ajfa-13261	395	2	of	of	ADP
ajfa-13261	395	3	international	international	ADJ
ajfa-13261	395	4	accounting	accounting	NOUN
ajfa-13261	395	5	,	,	PUNCT
ajfa-13261	395	6	auditing	auditing	NOUN
ajfa-13261	395	7	&	&	CCONJ
ajfa-13261	395	8	taxation	taxation	NOUN
ajfa-13261	395	9	,	,	PUNCT
ajfa-13261	395	10	139–156	139–156	NUM
ajfa-13261	395	11	.	.	PUNCT
ajfa-13261	396	1	https://doi.org/10.1016/s1061-9518(01)00041-6	https://doi.org/10.1016/s1061-9518(01)00041-6	NOUN
ajfa-13261	396	2	htay	htay	NOUN
ajfa-13261	396	3	,	,	PUNCT
ajfa-13261	396	4	s.	s.	PROPN
ajfa-13261	396	5	n.	n.	PROPN
ajfa-13261	396	6	,	,	PUNCT
ajfa-13261	396	7	rashid	rashid	PROPN
ajfa-13261	396	8	,	,	PUNCT
ajfa-13261	396	9	h.	h.	PROPN
ajfa-13261	396	10	m.	m.	PROPN
ajfa-13261	396	11	,	,	PUNCT
ajfa-13261	396	12	adnan	adnan	PROPN
ajfa-13261	396	13	,	,	PUNCT
ajfa-13261	396	14	m.	m.	NOUN
ajfa-13261	396	15	a.	a.	PROPN
ajfa-13261	396	16	,	,	PUNCT
ajfa-13261	396	17	&	&	CCONJ
ajfa-13261	396	18	meera	meera	PROPN
ajfa-13261	396	19	,	,	PUNCT
ajfa-13261	396	20	a.	a.	PROPN
ajfa-13261	396	21	k.	k.	PROPN
ajfa-13261	396	22	(	(	PUNCT
ajfa-13261	396	23	2011	2011	NUM
ajfa-13261	396	24	)	)	PUNCT
ajfa-13261	396	25	.	.	PUNCT
ajfa-13261	397	1	corporate	corporate	ADJ
ajfa-13261	397	2	governance	governance	NOUN
ajfa-13261	397	3	and	and	CCONJ
ajfa-13261	397	4	risk	risk	NOUN
ajfa-13261	397	5	management	management	NOUN
ajfa-13261	397	6	information	information	NOUN
ajfa-13261	397	7	disclosure	disclosure	NOUN
ajfa-13261	397	8	in	in	ADP
ajfa-13261	397	9	malaysian	malaysian	ADJ
ajfa-13261	397	10	listed	list	VERB
ajfa-13261	397	11	banks	bank	NOUN
ajfa-13261	397	12	:	:	PUNCT
ajfa-13261	397	13	panel	panel	NOUN
ajfa-13261	397	14	data	datum	NOUN
ajfa-13261	397	15	analysis	analysis	NOUN
ajfa-13261	397	16	.	.	PUNCT
ajfa-13261	398	1	international	international	ADJ
ajfa-13261	398	2	review	review	NOUN
ajfa-13261	398	3	of	of	ADP
ajfa-13261	398	4	business	business	NOUN
ajfa-13261	398	5	research	research	NOUN
ajfa-13261	398	6	papers	paper	NOUN
ajfa-13261	398	7	,	,	PUNCT
ajfa-13261	398	8	159	159	NUM
ajfa-13261	398	9	-	-	SYM
ajfa-13261	398	10	176	176	NUM
ajfa-13261	398	11	.	.	PUNCT
ajfa-13261	399	1	huafang	huafang	PROPN
ajfa-13261	399	2	,	,	PUNCT
ajfa-13261	399	3	x.	x.	PROPN
ajfa-13261	399	4	,	,	PUNCT
ajfa-13261	399	5	&	&	CCONJ
ajfa-13261	399	6	jianguo	jianguo	PROPN
ajfa-13261	399	7	,	,	PUNCT
ajfa-13261	399	8	y.	y.	PROPN
ajfa-13261	399	9	(	(	PUNCT
ajfa-13261	399	10	2007	2007	NUM
ajfa-13261	399	11	)	)	PUNCT
ajfa-13261	399	12	.	.	PUNCT
ajfa-13261	400	1	ownership	ownership	NOUN
ajfa-13261	400	2	structure	structure	NOUN
ajfa-13261	400	3	,	,	PUNCT
ajfa-13261	400	4	board	board	NOUN
ajfa-13261	400	5	composition	composition	NOUN
ajfa-13261	400	6	,	,	PUNCT
ajfa-13261	400	7	and	and	CCONJ
ajfa-13261	400	8	corporate	corporate	ADJ
ajfa-13261	400	9	voluntary	voluntary	ADJ
ajfa-13261	400	10	disclosure	disclosure	NOUN
ajfa-13261	400	11	:	:	PUNCT
ajfa-13261	400	12	evidence	evidence	NOUN
ajfa-13261	400	13	from	from	ADP
ajfa-13261	400	14	listed	list	VERB
ajfa-13261	400	15	companies	company	NOUN
ajfa-13261	400	16	in	in	ADP
ajfa-13261	400	17	china	china	PROPN
ajfa-13261	400	18	.	.	PUNCT
ajfa-13261	401	1	managerial	managerial	ADJ
ajfa-13261	401	2	auditing	auditing	NOUN
ajfa-13261	401	3	journal	journal	NOUN
ajfa-13261	401	4	,	,	PUNCT
ajfa-13261	401	5	604	604	NUM
ajfa-13261	401	6	619	619	NUM
ajfa-13261	401	7	.	.	PUNCT
ajfa-13261	402	1	https://doi.org/10.1108/02686900710759406	https://doi.org/10.1108/02686900710759406	PROPN
ajfa-13261	402	2	jensen	jensen	PROPN
ajfa-13261	402	3	,	,	PUNCT
ajfa-13261	402	4	m.	m.	PROPN
ajfa-13261	402	5	c.	c.	PROPN
ajfa-13261	402	6	,	,	PUNCT
ajfa-13261	402	7	&	&	CCONJ
ajfa-13261	402	8	meckling	meckling	PROPN
ajfa-13261	402	9	,	,	PUNCT
ajfa-13261	402	10	w.	w.	PROPN
ajfa-13261	402	11	h.	h.	PROPN
ajfa-13261	402	12	(	(	PUNCT
ajfa-13261	402	13	1976	1976	NUM
ajfa-13261	402	14	)	)	PUNCT
ajfa-13261	402	15	.	.	PUNCT
ajfa-13261	403	1	theory	theory	NOUN
ajfa-13261	403	2	of	of	ADP
ajfa-13261	403	3	the	the	DET
ajfa-13261	403	4	firm	firm	NOUN
ajfa-13261	403	5	:	:	PUNCT
ajfa-13261	403	6	managerial	managerial	ADJ
ajfa-13261	403	7	behavior	behavior	NOUN
ajfa-13261	403	8	,	,	PUNCT
ajfa-13261	403	9	agency	agency	NOUN
ajfa-13261	403	10	cost	cost	NOUN
ajfa-13261	403	11	,	,	PUNCT
ajfa-13261	403	12	and	and	CCONJ
ajfa-13261	403	13	ownership	ownership	NOUN
ajfa-13261	403	14	structure	structure	NOUN
ajfa-13261	403	15	.	.	PUNCT
ajfa-13261	404	1	journal	journal	NOUN
ajfa-13261	404	2	of	of	ADP
ajfa-13261	404	3	financial	financial	ADJ
ajfa-13261	404	4	economics	economic	NOUN
ajfa-13261	404	5	,	,	PUNCT
ajfa-13261	404	6	305	305	NUM
ajfa-13261	404	7	-	-	SYM
ajfa-13261	404	8	360	360	NUM
ajfa-13261	404	9	.	.	PUNCT
ajfa-13261	405	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ajfa-13261	405	2	lim	lim	PROPN
ajfa-13261	405	3	,	,	PUNCT
ajfa-13261	405	4	s.	s.	PROPN
ajfa-13261	405	5	,	,	PUNCT
ajfa-13261	405	6	matolcsy	matolcsy	PROPN
ajfa-13261	405	7	,	,	PUNCT
ajfa-13261	405	8	z.	z.	PROPN
ajfa-13261	405	9	,	,	PUNCT
ajfa-13261	405	10	&	&	CCONJ
ajfa-13261	405	11	chow	chow	PROPN
ajfa-13261	405	12	,	,	PUNCT
ajfa-13261	405	13	d.	d.	PROPN
ajfa-13261	405	14	(	(	PUNCT
ajfa-13261	405	15	2007	2007	NUM
ajfa-13261	405	16	)	)	PUNCT
ajfa-13261	405	17	.	.	PUNCT
ajfa-13261	406	1	the	the	DET
ajfa-13261	406	2	association	association	NOUN
ajfa-13261	406	3	between	between	ADP
ajfa-13261	406	4	board	board	NOUN
ajfa-13261	406	5	composition	composition	NOUN
ajfa-13261	406	6	and	and	CCONJ
ajfa-13261	406	7	different	different	ADJ
ajfa-13261	406	8	types	type	NOUN
ajfa-13261	406	9	of	of	ADP
ajfa-13261	406	10	voluntary	voluntary	ADJ
ajfa-13261	406	11	disclosure	disclosure	NOUN
ajfa-13261	406	12	.	.	PUNCT
ajfa-13261	407	1	european	european	ADJ
ajfa-13261	407	2	accounting	accounting	PROPN
ajfa-13261	407	3	review	review	PROPN
ajfa-13261	407	4	,	,	PUNCT
ajfa-13261	407	5	555	555	NUM
ajfa-13261	407	6	-	-	SYM
ajfa-13261	407	7	583	583	NUM
ajfa-13261	407	8	.	.	PUNCT
ajfa-13261	408	1	https://doi.org/10.1080/09638180701507155	https://doi.org/10.1080/09638180701507155	X
ajfa-13261	409	1	luo	luo	PROPN
ajfa-13261	409	2	,	,	PUNCT
ajfa-13261	409	3	s.	s.	PROPN
ajfa-13261	409	4	,	,	PUNCT
ajfa-13261	409	5	courtenay	courtenay	PROPN
ajfa-13261	409	6	,	,	PUNCT
ajfa-13261	409	7	s.	s.	PROPN
ajfa-13261	409	8	m.	m.	PROPN
ajfa-13261	409	9	,	,	PUNCT
ajfa-13261	409	10	&	&	CCONJ
ajfa-13261	409	11	hossain	hossain	PROPN
ajfa-13261	409	12	,	,	PUNCT
ajfa-13261	409	13	m.	m.	NOUN
ajfa-13261	409	14	(	(	PUNCT
ajfa-13261	409	15	2006	2006	NUM
ajfa-13261	409	16	)	)	PUNCT
ajfa-13261	409	17	.	.	PUNCT
ajfa-13261	410	1	the	the	DET
ajfa-13261	410	2	effect	effect	NOUN
ajfa-13261	410	3	of	of	ADP
ajfa-13261	410	4	voluntary	voluntary	ADJ
ajfa-13261	410	5	disclosure	disclosure	NOUN
ajfa-13261	410	6	,	,	PUNCT
ajfa-13261	410	7	ownership	ownership	NOUN
ajfa-13261	410	8	structure	structure	NOUN
ajfa-13261	410	9	and	and	CCONJ
ajfa-13261	410	10	proprietary	proprietary	ADJ
ajfa-13261	410	11	cost	cost	NOUN
ajfa-13261	410	12	on	on	ADP
ajfa-13261	410	13	the	the	DET
ajfa-13261	410	14	return	return	NOUN
ajfa-13261	410	15	–	–	PUNCT
ajfa-13261	410	16	future	future	ADJ
ajfa-13261	410	17	earnings	earning	NOUN
ajfa-13261	410	18	relation	relation	NOUN
ajfa-13261	410	19	.	.	PUNCT
ajfa-13261	411	1	pacific	pacific	ADJ
ajfa-13261	411	2	-	-	PUNCT
ajfa-13261	411	3	basin	basin	NOUN
ajfa-13261	411	4	finance	finance	NOUN
ajfa-13261	411	5	journal	journal	NOUN
ajfa-13261	411	6	,	,	PUNCT
ajfa-13261	411	7	501–521	501–521	PROPN
ajfa-13261	411	8	.	.	PUNCT
ajfa-13261	411	9	https://doi.org/10.1016/j.pacfin.2006.02.002	https://doi.org/10.1016/j.pacfin.2006.02.002	PROPN
ajfa-13261	411	10	mandzila	mandzila	NOUN
ajfa-13261	411	11	,	,	PUNCT
ajfa-13261	411	12	e.	e.	PROPN
ajfa-13261	411	13	e.	e.	PROPN
ajfa-13261	411	14	,	,	PUNCT
ajfa-13261	411	15	&	&	CCONJ
ajfa-13261	411	16	zéghal	zéghal	PROPN
ajfa-13261	411	17	,	,	PUNCT
ajfa-13261	411	18	d.	d.	PROPN
ajfa-13261	411	19	(	(	PUNCT
ajfa-13261	411	20	2016	2016	NUM
ajfa-13261	411	21	)	)	PUNCT
ajfa-13261	411	22	.	.	PUNCT
ajfa-13261	412	1	content	content	NOUN
ajfa-13261	412	2	analysis	analysis	NOUN
ajfa-13261	412	3	of	of	ADP
ajfa-13261	412	4	board	board	NOUN
ajfa-13261	412	5	reports	report	NOUN
ajfa-13261	412	6	on	on	ADP
ajfa-13261	412	7	corporate	corporate	ADJ
ajfa-13261	412	8	governance	governance	NOUN
ajfa-13261	412	9	,	,	PUNCT
ajfa-13261	412	10	internal	internal	ADJ
ajfa-13261	412	11	controls	control	NOUN
ajfa-13261	412	12	and	and	CCONJ
ajfa-13261	412	13	risk	risk	NOUN
ajfa-13261	412	14	management	management	NOUN
ajfa-13261	412	15	:	:	PUNCT
ajfa-13261	412	16	evidence	evidence	NOUN
ajfa-13261	412	17	from	from	ADP
ajfa-13261	412	18	france	france	PROPN
ajfa-13261	412	19	.	.	PUNCT
ajfa-13261	413	1	the	the	DET
ajfa-13261	413	2	journal	journal	NOUN
ajfa-13261	413	3	of	of	ADP
ajfa-13261	413	4	applied	apply	VERB
ajfa-13261	413	5	business	business	NOUN
ajfa-13261	413	6	research	research	NOUN
ajfa-13261	413	7	,	,	PUNCT
ajfa-13261	413	8	637	637	NUM
ajfa-13261	413	9	-	-	SYM
ajfa-13261	413	10	648	648	NUM
ajfa-13261	413	11	.	.	PUNCT
ajfa-13261	413	12	https://doi.org/10.19030/jabr.v32i3.9668	https://doi.org/10.19030/jabr.v32i3.9668	AUX
ajfa-13261	413	13	naciri	naciri	NOUN
ajfa-13261	413	14	,	,	PUNCT
ajfa-13261	413	15	a.	a.	NOUN
ajfa-13261	413	16	(	(	PUNCT
ajfa-13261	413	17	2008	2008	NUM
ajfa-13261	413	18	)	)	PUNCT
ajfa-13261	413	19	.	.	PUNCT
ajfa-13261	414	1	corporate	corporate	ADJ
ajfa-13261	414	2	governance	governance	NOUN
ajfa-13261	414	3	around	around	ADP
ajfa-13261	414	4	the	the	DET
ajfa-13261	414	5	world	world	NOUN
ajfa-13261	414	6	.	.	PUNCT
ajfa-13261	415	1	new	new	PROPN
ajfa-13261	415	2	york	york	PROPN
ajfa-13261	415	3	:	:	PUNCT
ajfa-13261	415	4	routledge	routledge	PROPN
ajfa-13261	415	5	.	.	PUNCT
ajfa-13261	416	1	https://doi.org/10.4324/9780203930670	https://doi.org/10.4324/9780203930670	PRON
ajfa-13261	416	2	owusu	owusu	PROPN
ajfa-13261	416	3	-	-	PUNCT
ajfa-13261	416	4	ansah	ansah	PROPN
ajfa-13261	416	5	,	,	PUNCT
ajfa-13261	416	6	s.	s.	PROPN
ajfa-13261	416	7	(	(	PUNCT
ajfa-13261	416	8	1998	1998	NUM
ajfa-13261	416	9	)	)	PUNCT
ajfa-13261	416	10	.	.	PUNCT
ajfa-13261	417	1	the	the	DET
ajfa-13261	417	2	impact	impact	NOUN
ajfa-13261	417	3	of	of	ADP
ajfa-13261	417	4	corporate	corporate	ADJ
ajfa-13261	417	5	attributes	attribute	NOUN
ajfa-13261	417	6	on	on	ADP
ajfa-13261	417	7	the	the	DET
ajfa-13261	417	8	extent	extent	NOUN
ajfa-13261	417	9	of	of	ADP
ajfa-13261	417	10	mandatory	mandatory	ADJ
ajfa-13261	417	11	disclosure	disclosure	NOUN
ajfa-13261	417	12	and	and	CCONJ
ajfa-13261	417	13	reporting	report	VERB
ajfa-13261	417	14	by	by	ADP
ajfa-13261	417	15	listed	list	VERB
ajfa-13261	417	16	companies	company	NOUN
ajfa-13261	417	17	in	in	ADP
ajfa-13261	417	18	zimbabwe	zimbabwe	PROPN
ajfa-13261	417	19	.	.	PUNCT
ajfa-13261	418	1	the	the	DET
ajfa-13261	418	2	international	international	ADJ
ajfa-13261	418	3	journal	journal	NOUN
ajfa-13261	418	4	of	of	ADP
ajfa-13261	418	5	accounting	accounting	NOUN
ajfa-13261	418	6	,	,	PUNCT
ajfa-13261	418	7	605	605	NUM
ajfa-13261	418	8	-	-	SYM
ajfa-13261	418	9	631	631	NUM
ajfa-13261	418	10	.	.	PUNCT
ajfa-13261	419	1	https://doi.org/10.1016/s0020-7063(98)90015-2	https://doi.org/10.1016/s0020-7063(98)90015-2	PROPN
ajfa-13261	419	2	https://doi.org/10.1016/j.intaccaudtax.2006.08.001	https://doi.org/10.1016/j.intaccaudtax.2006.08.001	PROPN
ajfa-13261	419	3	https://doi.org/10.1111/1467-6281.00112	https://doi.org/10.1111/1467-6281.00112	PROPN
ajfa-13261	419	4	https://doi.org/10.1016/s2212-5671(15)01129-6	https://doi.org/10.1016/s2212-5671(15)01129-6	NOUN
ajfa-13261	419	5	https://doi.org/10.1016/j.intacc.2008.12.005	https://doi.org/10.1016/j.intacc.2008.12.005	NUM
ajfa-13261	419	6	https://doi.org/10.1016/s1061-9518(01)00041-6	https://doi.org/10.1016/s1061-9518(01)00041-6	NOUN
ajfa-13261	419	7	https://doi.org/10.1108/02686900710759406	https://doi.org/10.1108/02686900710759406	ADJ
ajfa-13261	420	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ajfa-13261	420	2	https://doi.org/10.1080/09638180701507155	https://doi.org/10.1080/09638180701507155	PRON
ajfa-13261	420	3	https://doi.org/10.1016/j.pacfin.2006.02.002	https://doi.org/10.1016/j.pacfin.2006.02.002	NOUN
ajfa-13261	420	4	https://doi.org/10.19030/jabr.v32i3.9668	https://doi.org/10.19030/jabr.v32i3.9668	AUX
ajfa-13261	420	5	https://doi.org/10.4324/9780203930670	https://doi.org/10.4324/9780203930670	DET
ajfa-13261	420	6	https://doi.org/10.1016/s0020-7063(98)90015-2	https://doi.org/10.1016/s0020-7063(98)90015-2	PROPN
ajfa-13261	420	7	asian	asian	ADJ
ajfa-13261	420	8	journal	journal	PROPN
ajfa-13261	420	9	of	of	ADP
ajfa-13261	420	10	finance	finance	PROPN
ajfa-13261	420	11	&	&	CCONJ
ajfa-13261	420	12	accounting	accounting	PROPN
ajfa-13261	420	13	issn	issn	PROPN
ajfa-13261	420	14	1946	1946	NUM
ajfa-13261	420	15	-	-	PUNCT
ajfa-13261	420	16	052x	052x	NOUN
ajfa-13261	420	17	2018	2018	NUM
ajfa-13261	420	18	,	,	PUNCT
ajfa-13261	420	19	vol	vol	NOUN
ajfa-13261	420	20	.	.	PROPN
ajfa-13261	421	1	10	10	NUM
ajfa-13261	421	2	,	,	PUNCT
ajfa-13261	421	3	no	no	INTJ
ajfa-13261	421	4	.	.	NOUN
ajfa-13261	421	5	1	1	NUM
ajfa-13261	421	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13261	421	7	427	427	NUM
ajfa-13261	421	8	qu	qu	PROPN
ajfa-13261	421	9	,	,	PUNCT
ajfa-13261	421	10	w.	w.	PROPN
ajfa-13261	421	11	,	,	PUNCT
ajfa-13261	421	12	&	&	CCONJ
ajfa-13261	421	13	leung	leung	PROPN
ajfa-13261	421	14	,	,	PUNCT
ajfa-13261	421	15	p.	p.	PROPN
ajfa-13261	421	16	(	(	PUNCT
ajfa-13261	421	17	2006	2006	NUM
ajfa-13261	421	18	)	)	PUNCT
ajfa-13261	421	19	.	.	PUNCT
ajfa-13261	422	1	cultural	cultural	ADJ
ajfa-13261	422	2	impact	impact	NOUN
ajfa-13261	422	3	on	on	ADP
ajfa-13261	422	4	chinese	chinese	ADJ
ajfa-13261	422	5	corporate	corporate	ADJ
ajfa-13261	422	6	disclosure	disclosure	NOUN
ajfa-13261	422	7	–	–	PUNCT
ajfa-13261	422	8	a	a	DET
ajfa-13261	422	9	corporate	corporate	ADJ
ajfa-13261	422	10	governance	governance	NOUN
ajfa-13261	422	11	perspective	perspective	NOUN
ajfa-13261	422	12	.	.	PUNCT
ajfa-13261	423	1	chinese	chinese	ADJ
ajfa-13261	423	2	corporate	corporate	ADJ
ajfa-13261	423	3	disclosure	disclosure	NOUN
ajfa-13261	423	4	,	,	PUNCT
ajfa-13261	423	5	241	241	NUM
ajfa-13261	423	6	-	-	NUM
ajfa-13261	423	7	264	264	NUM
ajfa-13261	423	8	.	.	PUNCT
ajfa-13261	424	1	https://doi.org/10.1108/02686900610652991	https://doi.org/10.1108/02686900610652991	ADJ
ajfa-13261	424	2	randoy	randoy	NOUN
ajfa-13261	424	3	,	,	PUNCT
ajfa-13261	424	4	t.	t.	PROPN
ajfa-13261	424	5	,	,	PUNCT
ajfa-13261	424	6	&	&	CCONJ
ajfa-13261	424	7	nielsen	nielsen	PROPN
ajfa-13261	424	8	,	,	PUNCT
ajfa-13261	424	9	j.	j.	PROPN
ajfa-13261	424	10	(	(	PUNCT
ajfa-13261	424	11	2002	2002	NUM
ajfa-13261	424	12	)	)	PUNCT
ajfa-13261	424	13	.	.	PUNCT
ajfa-13261	425	1	company	company	NOUN
ajfa-13261	425	2	performance	performance	NOUN
ajfa-13261	425	3	,	,	PUNCT
ajfa-13261	425	4	corporate	corporate	ADJ
ajfa-13261	425	5	governance	governance	NOUN
ajfa-13261	425	6	,	,	PUNCT
ajfa-13261	425	7	and	and	CCONJ
ajfa-13261	425	8	ceo	ceo	NOUN
ajfa-13261	425	9	compensation	compensation	NOUN
ajfa-13261	425	10	in	in	ADP
ajfa-13261	425	11	norway	norway	PROPN
ajfa-13261	425	12	and	and	CCONJ
ajfa-13261	425	13	sweden	sweden	PROPN
ajfa-13261	425	14	.	.	PUNCT
ajfa-13261	426	1	international	international	ADJ
ajfa-13261	426	2	business	business	NOUN
ajfa-13261	426	3	,	,	PUNCT
ajfa-13261	426	4	57	57	NUM
ajfa-13261	426	5	-	-	SYM
ajfa-13261	426	6	81	81	NUM
ajfa-13261	426	7	.	.	PUNCT
ajfa-13261	427	1	scholtz	scholtz	PROPN
ajfa-13261	427	2	,	,	PUNCT
ajfa-13261	427	3	h.	h.	PROPN
ajfa-13261	427	4	,	,	PUNCT
ajfa-13261	427	5	&	&	CCONJ
ajfa-13261	427	6	smit	smit	PROPN
ajfa-13261	427	7	,	,	PUNCT
ajfa-13261	427	8	a.-r	a.-r	PROPN
ajfa-13261	427	9	.	.	PUNCT
ajfa-13261	428	1	(	(	PUNCT
ajfa-13261	428	2	2015	2015	NUM
ajfa-13261	428	3	)	)	PUNCT
ajfa-13261	428	4	.	.	PUNCT
ajfa-13261	429	1	factors	factor	NOUN
ajfa-13261	429	2	influencing	influence	VERB
ajfa-13261	429	3	corporate	corporate	ADJ
ajfa-13261	429	4	governance	governance	NOUN
ajfa-13261	429	5	disclosure	disclosure	NOUN
ajfa-13261	429	6	of	of	ADP
ajfa-13261	429	7	companies	company	NOUN
ajfa-13261	429	8	listed	list	VERB
ajfa-13261	429	9	on	on	ADP
ajfa-13261	429	10	the	the	DET
ajfa-13261	429	11	alternative	alternative	ADJ
ajfa-13261	429	12	exchange	exchange	NOUN
ajfa-13261	429	13	(	(	PUNCT
ajfa-13261	429	14	altx	altx	ADJ
ajfa-13261	429	15	)	)	PUNCT
ajfa-13261	429	16	in	in	ADP
ajfa-13261	429	17	south	south	PROPN
ajfa-13261	429	18	africa	africa	PROPN
ajfa-13261	429	19	.	.	PUNCT
ajfa-13261	430	1	south	south	ADJ
ajfa-13261	430	2	african	african	PROPN
ajfa-13261	430	3	journal	journal	PROPN
ajfa-13261	430	4	of	of	ADP
ajfa-13261	430	5	accounting	accounting	NOUN
ajfa-13261	430	6	research	research	NOUN
ajfa-13261	430	7	,	,	PUNCT
ajfa-13261	430	8	29	29	NUM
ajfa-13261	430	9	-	-	SYM
ajfa-13261	430	10	50	50	NUM
ajfa-13261	430	11	.	.	PUNCT
ajfa-13261	431	1	https://doi.org/10.1080/10291954.2015.999471	https://doi.org/10.1080/10291954.2015.999471	PROPN
ajfa-13261	431	2	sharma	sharma	PROPN
ajfa-13261	431	3	,	,	PUNCT
ajfa-13261	431	4	n.	n.	NOUN
ajfa-13261	431	5	(	(	PUNCT
ajfa-13261	431	6	2013	2013	NUM
ajfa-13261	431	7	)	)	PUNCT
ajfa-13261	431	8	.	.	PUNCT
ajfa-13261	432	1	theoretical	theoretical	ADJ
ajfa-13261	432	2	framework	framework	NOUN
ajfa-13261	432	3	for	for	ADP
ajfa-13261	432	4	corporate	corporate	ADJ
ajfa-13261	432	5	disclosure	disclosure	NOUN
ajfa-13261	432	6	research	research	NOUN
ajfa-13261	432	7	.	.	PUNCT
ajfa-13261	433	1	asian	asian	ADJ
ajfa-13261	433	2	journal	journal	PROPN
ajfa-13261	433	3	of	of	ADP
ajfa-13261	433	4	finance	finance	PROPN
ajfa-13261	433	5	&	&	CCONJ
ajfa-13261	433	6	accounting	accounting	PROPN
ajfa-13261	433	7	,	,	PUNCT
ajfa-13261	433	8	183	183	NUM
ajfa-13261	433	9	-	-	SYM
ajfa-13261	433	10	196	196	NUM
ajfa-13261	433	11	.	.	PUNCT
ajfa-13261	434	1	https://doi.org/10.5296/ajfa.v5i1.3210	https://doi.org/10.5296/ajfa.v5i1.3210	PROPN
ajfa-13261	434	2	shleifer	shleifer	PROPN
ajfa-13261	434	3	,	,	PUNCT
ajfa-13261	434	4	a.	a.	PROPN
ajfa-13261	434	5	,	,	PUNCT
ajfa-13261	434	6	&	&	CCONJ
ajfa-13261	434	7	vishhny	vishhny	PROPN
ajfa-13261	434	8	,	,	PUNCT
ajfa-13261	434	9	r.	r.	PROPN
ajfa-13261	434	10	w.	w.	PROPN
ajfa-13261	434	11	(	(	PUNCT
ajfa-13261	434	12	1997	1997	NUM
ajfa-13261	434	13	)	)	PUNCT
ajfa-13261	434	14	.	.	PUNCT
ajfa-13261	435	1	a	a	DET
ajfa-13261	435	2	survey	survey	NOUN
ajfa-13261	435	3	of	of	ADP
ajfa-13261	435	4	corporate	corporate	ADJ
ajfa-13261	435	5	governance	governance	NOUN
ajfa-13261	435	6	.	.	PUNCT
ajfa-13261	436	1	the	the	DET
ajfa-13261	436	2	journal	journal	PROPN
ajfa-13261	436	3	of	of	ADP
ajfa-13261	436	4	finance	finance	NOUN
ajfa-13261	436	5	,	,	PUNCT
ajfa-13261	436	6	737	737	NUM
ajfa-13261	436	7	-	-	SYM
ajfa-13261	436	8	783	783	NUM
ajfa-13261	436	9	.	.	PUNCT
ajfa-13261	437	1	https://doi.org/10.1111/j.1540-6261.1997.tb04820.x	https://doi.org/10.1111/j.1540-6261.1997.tb04820.x	VERB
ajfa-13261	437	2	three	three	NUM
ajfa-13261	437	3	models	model	NOUN
ajfa-13261	437	4	of	of	ADP
ajfa-13261	437	5	corporate	corporate	ADJ
ajfa-13261	437	6	governance	governance	NOUN
ajfa-13261	437	7	from	from	ADP
ajfa-13261	437	8	developed	develop	VERB
ajfa-13261	437	9	capital	capital	NOUN
ajfa-13261	437	10	markets	market	NOUN
ajfa-13261	437	11	.	.	PUNCT
ajfa-13261	438	1	(	(	PUNCT
ajfa-13261	438	2	2011	2011	NUM
ajfa-13261	438	3	,	,	PUNCT
ajfa-13261	438	4	january	january	PROPN
ajfa-13261	438	5	)	)	PUNCT
ajfa-13261	438	6	.	.	PUNCT
ajfa-13261	439	1	retrieved	retrieve	VERB
ajfa-13261	439	2	april	april	PROPN
ajfa-13261	439	3	15	15	NUM
ajfa-13261	439	4	,	,	PUNCT
ajfa-13261	439	5	2014	2014	NUM
ajfa-13261	439	6	,	,	PUNCT
ajfa-13261	439	7	from	from	ADP
ajfa-13261	439	8	emerging	emerge	VERB
ajfa-13261	439	9	markets	market	NOUN
ajfa-13261	439	10	esg	esg	NOUN
ajfa-13261	439	11	:	:	PUNCT
ajfa-13261	439	12	https://www.emergingmarketsesg.net/esg/wp-content/uploads/2011/01/three-models-of-corp	https://www.emergingmarketsesg.net/esg/wp-content/uploads/2011/01/three-models-of-corp	PROPN
ajfa-13261	439	13	orate-governance-january-2009.pdf	orate-governance-january-2009.pdf	ADP
ajfa-13261	439	14	trang	trang	PROPN
ajfa-13261	439	15	,	,	PUNCT
ajfa-13261	439	16	v.	v.	PROPN
ajfa-13261	439	17	t.	t.	PROPN
ajfa-13261	439	18	,	,	PUNCT
ajfa-13261	439	19	&	&	CCONJ
ajfa-13261	439	20	phuong	phuong	PROPN
ajfa-13261	439	21	,	,	PUNCT
ajfa-13261	439	22	n.	n.	PROPN
ajfa-13261	439	23	c.	c.	PROPN
ajfa-13261	439	24	(	(	PUNCT
ajfa-13261	439	25	2015	2015	NUM
ajfa-13261	439	26	)	)	PUNCT
ajfa-13261	439	27	.	.	PUNCT
ajfa-13261	440	1	the	the	DET
ajfa-13261	440	2	disclosure	disclosure	NOUN
ajfa-13261	440	3	in	in	ADP
ajfa-13261	440	4	the	the	DET
ajfa-13261	440	5	annual	annual	ADJ
ajfa-13261	440	6	reports	report	NOUN
ajfa-13261	440	7	by	by	ADP
ajfa-13261	440	8	the	the	DET
ajfa-13261	440	9	listed	list	VERB
ajfa-13261	440	10	companies	company	NOUN
ajfa-13261	440	11	on	on	ADP
ajfa-13261	440	12	the	the	DET
ajfa-13261	440	13	ho	ho	PROPN
ajfa-13261	440	14	chi	chi	PROPN
ajfa-13261	440	15	minh	minh	PROPN
ajfa-13261	440	16	stock	stock	PROPN
ajfa-13261	440	17	exchange	exchange	PROPN
ajfa-13261	440	18	.	.	PUNCT
ajfa-13261	441	1	international	international	ADJ
ajfa-13261	441	2	journal	journal	PROPN
ajfa-13261	441	3	of	of	ADP
ajfa-13261	441	4	business	business	NOUN
ajfa-13261	441	5	and	and	CCONJ
ajfa-13261	441	6	social	social	ADJ
ajfa-13261	441	7	science	science	NOUN
ajfa-13261	441	8	,	,	PUNCT
ajfa-13261	441	9	117	117	NUM
ajfa-13261	441	10	-	-	SYM
ajfa-13261	441	11	126	126	NUM
ajfa-13261	441	12	.	.	PUNCT
ajfa-13261	442	1	utama	utama	PROPN
ajfa-13261	442	2	,	,	PUNCT
ajfa-13261	442	3	c.	c.	PROPN
ajfa-13261	442	4	a.	a.	PROPN
ajfa-13261	442	5	(	(	PUNCT
ajfa-13261	442	6	2012	2012	NUM
ajfa-13261	442	7	)	)	PUNCT
ajfa-13261	442	8	.	.	PUNCT
ajfa-13261	443	1	company	company	NOUN
ajfa-13261	443	2	disclosure	disclosure	NOUN
ajfa-13261	443	3	in	in	ADP
ajfa-13261	443	4	indonesia	indonesia	PROPN
ajfa-13261	443	5	:	:	PUNCT
ajfa-13261	443	6	corporate	corporate	ADJ
ajfa-13261	443	7	governance	governance	NOUN
ajfa-13261	443	8	practice	practice	NOUN
ajfa-13261	443	9	,	,	PUNCT
ajfa-13261	443	10	ownership	ownership	NOUN
ajfa-13261	443	11	structure	structure	NOUN
ajfa-13261	443	12	,	,	PUNCT
ajfa-13261	443	13	competition	competition	NOUN
ajfa-13261	443	14	and	and	CCONJ
ajfa-13261	443	15	total	total	ADJ
ajfa-13261	443	16	assets	asset	NOUN
ajfa-13261	443	17	.	.	PUNCT
ajfa-13261	444	1	asian	asian	ADJ
ajfa-13261	444	2	journal	journal	PROPN
ajfa-13261	444	3	of	of	ADP
ajfa-13261	444	4	business	business	NOUN
ajfa-13261	444	5	and	and	CCONJ
ajfa-13261	444	6	accounting	accounting	NOUN
ajfa-13261	444	7	,	,	PUNCT
ajfa-13261	444	8	75	75	NUM
ajfa-13261	444	9	-	-	SYM
ajfa-13261	444	10	108	108	NUM
ajfa-13261	444	11	.	.	PUNCT
ajfa-13261	445	1	uyar	uyar	NOUN
ajfa-13261	445	2	,	,	PUNCT
ajfa-13261	445	3	a.	a.	NOUN
ajfa-13261	445	4	,	,	PUNCT
ajfa-13261	445	5	kilic	kilic	NOUN
ajfa-13261	445	6	,	,	PUNCT
ajfa-13261	445	7	m.	m.	NOUN
ajfa-13261	445	8	,	,	PUNCT
ajfa-13261	445	9	&	&	CCONJ
ajfa-13261	445	10	bayyurt	bayyurt	PROPN
ajfa-13261	445	11	,	,	PUNCT
ajfa-13261	445	12	n.	n.	PROPN
ajfa-13261	445	13	(	(	PUNCT
ajfa-13261	445	14	2013	2013	NUM
ajfa-13261	445	15	)	)	PUNCT
ajfa-13261	445	16	.	.	PUNCT
ajfa-13261	446	1	association	association	NOUN
ajfa-13261	446	2	between	between	ADP
ajfa-13261	446	3	firm	firm	ADJ
ajfa-13261	446	4	characteristics	characteristic	NOUN
ajfa-13261	446	5	and	and	CCONJ
ajfa-13261	446	6	corporate	corporate	ADJ
ajfa-13261	446	7	voluntary	voluntary	ADJ
ajfa-13261	446	8	disclosure	disclosure	NOUN
ajfa-13261	446	9	:	:	PUNCT
ajfa-13261	446	10	evidence	evidence	NOUN
ajfa-13261	446	11	from	from	ADP
ajfa-13261	446	12	turkish	turkish	ADJ
ajfa-13261	446	13	listed	list	VERB
ajfa-13261	446	14	companies	company	NOUN
ajfa-13261	446	15	.	.	PUNCT
ajfa-13261	447	1	intangible	intangible	ADJ
ajfa-13261	447	2	capital	capital	NOUN
ajfa-13261	447	3	,	,	PUNCT
ajfa-13261	447	4	1080	1080	NUM
ajfa-13261	447	5	-	-	SYM
ajfa-13261	447	6	1112	1112	NUM
ajfa-13261	447	7	.	.	PUNCT
ajfa-13261	448	1	vu	vu	X
ajfa-13261	448	2	,	,	PUNCT
ajfa-13261	448	3	k.	k.	PROPN
ajfa-13261	448	4	b.	b.	PROPN
ajfa-13261	448	5	(	(	PUNCT
ajfa-13261	448	6	2012	2012	NUM
ajfa-13261	448	7	)	)	PUNCT
ajfa-13261	448	8	.	.	PUNCT
ajfa-13261	449	1	determinants	determinant	NOUN
ajfa-13261	449	2	of	of	ADP
ajfa-13261	449	3	voluntary	voluntary	ADJ
ajfa-13261	449	4	disclosure	disclosure	NOUN
ajfa-13261	449	5	for	for	ADP
ajfa-13261	449	6	vietnamese	vietnamese	ADJ
ajfa-13261	449	7	listed	list	VERB
ajfa-13261	449	8	firms	firm	NOUN
ajfa-13261	449	9	.	.	PUNCT
ajfa-13261	450	1	watts	watts	PROPN
ajfa-13261	450	2	,	,	PUNCT
ajfa-13261	450	3	r.	r.	PROPN
ajfa-13261	450	4	,	,	PUNCT
ajfa-13261	450	5	&	&	CCONJ
ajfa-13261	450	6	zimmerman	zimmerman	PROPN
ajfa-13261	450	7	,	,	PUNCT
ajfa-13261	450	8	j.	j.	PROPN
ajfa-13261	450	9	(	(	PUNCT
ajfa-13261	450	10	1990	1990	NUM
ajfa-13261	450	11	)	)	PUNCT
ajfa-13261	450	12	.	.	PUNCT
ajfa-13261	451	1	positive	positive	ADJ
ajfa-13261	451	2	accounting	accounting	NOUN
ajfa-13261	451	3	theory	theory	NOUN
ajfa-13261	451	4	:	:	PUNCT
ajfa-13261	451	5	a	a	DET
ajfa-13261	451	6	ten	ten	NUM
ajfa-13261	451	7	-	-	PUNCT
ajfa-13261	451	8	year	year	NOUN
ajfa-13261	451	9	perspective	perspective	NOUN
ajfa-13261	451	10	.	.	PUNCT
ajfa-13261	452	1	the	the	DET
ajfa-13261	452	2	accounting	accounting	NOUN
ajfa-13261	452	3	review	review	NOUN
ajfa-13261	452	4	,	,	PUNCT
ajfa-13261	452	5	131	131	NUM
ajfa-13261	452	6	-	-	SYM
ajfa-13261	452	7	156	156	NUM
ajfa-13261	452	8	.	.	PUNCT
ajfa-13261	452	9	yang	yang	PROPN
ajfa-13261	452	10	,	,	PUNCT
ajfa-13261	452	11	j.	j.	PROPN
ajfa-13261	452	12	h.	h.	PROPN
ajfa-13261	452	13	,	,	PUNCT
ajfa-13261	452	14	liu	liu	PROPN
ajfa-13261	452	15	,	,	PUNCT
ajfa-13261	452	16	s.	s.	PROPN
ajfa-13261	452	17	,	,	PUNCT
ajfa-13261	452	18	&	&	CCONJ
ajfa-13261	452	19	zhou	zhou	PROPN
ajfa-13261	452	20	,	,	PUNCT
ajfa-13261	452	21	d.	d.	PROPN
ajfa-13261	452	22	(	(	PUNCT
ajfa-13261	452	23	n.d	n.d	PROPN
ajfa-13261	452	24	.	.	PROPN
ajfa-13261	452	25	)	)	PUNCT
ajfa-13261	452	26	.	.	PUNCT
ajfa-13261	453	1	voluntary	voluntary	ADJ
ajfa-13261	453	2	financial	financial	ADJ
ajfa-13261	453	3	disclosure	disclosure	NOUN
ajfa-13261	453	4	on	on	ADP
ajfa-13261	453	5	social	social	ADJ
ajfa-13261	453	6	media	medium	NOUN
ajfa-13261	453	7	:	:	PUNCT
ajfa-13261	453	8	does	do	VERB
ajfa-13261	453	9	corporate	corporate	ADJ
ajfa-13261	453	10	governance	governance	NOUN
ajfa-13261	453	11	matter	matter	NOUN
ajfa-13261	453	12	?	?	PUNCT
ajfa-13261	454	1	zainon	zainon	NOUN
ajfa-13261	454	2	,	,	PUNCT
ajfa-13261	454	3	s.	s.	PROPN
ajfa-13261	454	4	,	,	PUNCT
ajfa-13261	454	5	atan	atan	PROPN
ajfa-13261	454	6	,	,	PUNCT
ajfa-13261	454	7	r.	r.	PROPN
ajfa-13261	454	8	,	,	PUNCT
ajfa-13261	454	9	&	&	CCONJ
ajfa-13261	454	10	wah	wah	PROPN
ajfa-13261	454	11	,	,	PUNCT
ajfa-13261	454	12	y.	y.	PROPN
ajfa-13261	454	13	b.	b.	PROPN
ajfa-13261	454	14	(	(	PUNCT
ajfa-13261	454	15	2014	2014	NUM
ajfa-13261	454	16	)	)	PUNCT
ajfa-13261	454	17	.	.	PUNCT
ajfa-13261	455	1	an	an	DET
ajfa-13261	455	2	empirical	empirical	ADJ
ajfa-13261	455	3	study	study	NOUN
ajfa-13261	455	4	on	on	ADP
ajfa-13261	455	5	the	the	DET
ajfa-13261	455	6	determinants	determinant	NOUN
ajfa-13261	455	7	of	of	ADP
ajfa-13261	455	8	information	information	NOUN
ajfa-13261	455	9	disclosure	disclosure	NOUN
ajfa-13261	455	10	of	of	ADP
ajfa-13261	455	11	malaysian	malaysian	ADJ
ajfa-13261	455	12	non	non	ADJ
ajfa-13261	455	13	-	-	ADJ
ajfa-13261	455	14	profit	profit	ADJ
ajfa-13261	455	15	organizations	organization	NOUN
ajfa-13261	455	16	.	.	PUNCT
ajfa-13261	456	1	asian	asian	ADJ
ajfa-13261	456	2	review	review	NOUN
ajfa-13261	456	3	of	of	ADP
ajfa-13261	456	4	accounting	accounting	NOUN
ajfa-13261	456	5	,	,	PUNCT
ajfa-13261	456	6	35	35	NUM
ajfa-13261	456	7	-	-	SYM
ajfa-13261	456	8	55	55	NUM
ajfa-13261	456	9	.	.	PUNCT
ajfa-13261	457	1	https://doi.org/10.1108/ara-04-2013-0026	https://doi.org/10.1108/ara-04-2013-0026	VERB
ajfa-13261	457	2	https://doi.org/10.1108/02686900610652991	https://doi.org/10.1108/02686900610652991	NUM
ajfa-13261	457	3	https://doi.org/10.1080/10291954.2015.999471	https://doi.org/10.1080/10291954.2015.999471	PROPN
ajfa-13261	458	1	https://doi.org/10.5296/ajfa.v5i1.3210	https://doi.org/10.5296/ajfa.v5i1.3210	PROPN
ajfa-13261	458	2	https://doi.org/10.1111/j.1540-6261.1997.tb04820.x	https://doi.org/10.1111/j.1540-6261.1997.tb04820.x	PROPN
ajfa-13261	458	3	https://doi.org/10.1108/ara-04-2013-0026	https://doi.org/10.1108/ara-04-2013-0026	VERB
ajfa-13261	458	4	abstract	abstract	ADJ