id	sid	tid	token	lemma	pos
ajfa-18977	1	1	microsoft	microsoft	PROPN
ajfa-18977	1	2	word	word	NOUN
ajfa-18977	1	3	18977	18977	NUM
ajfa-18977	1	4	-	-	PUNCT
ajfa-18977	1	5	writer2	writer2	VERB
ajfa-18977	1	6	-	-	ADJ
ajfa-18977	1	7	new	new	ADJ
ajfa-18977	1	8	m	m	VERB
ajfa-18977	1	9	receive	receive	VERB
ajfa-18977	1	10	doi:10.5	doi:10.5	NOUN
ajfa-18977	1	11	abstra	abstra	PROPN
ajfa-18977	1	12	as	as	ADP
ajfa-18977	1	13	the	the	DET
ajfa-18977	1	14	(	(	PUNCT
ajfa-18977	1	15	ifr	ifr	PROPN
ajfa-18977	1	16	)	)	PUNCT
ajfa-18977	1	17	h	h	PROPN
ajfa-18977	1	18	measur	measur	PROPN
ajfa-18977	1	19	financ	financ	PROPN
ajfa-18977	1	20	unive	unive	ADJ
ajfa-18977	1	21	unive	unive	ADJ
ajfa-18977	1	22	2acco	2acco	NUM
ajfa-18977	1	23	unive	unive	ADJ
ajfa-18977	1	24	am	be	AUX
ajfa-18977	1	25	ed	ed	NOUN
ajfa-18977	1	26	:	:	PUNCT
ajfa-18977	1	27	march	march	PROPN
ajfa-18977	1	28	1	1	NUM
ajfa-18977	1	29	5296	5296	NUM
ajfa-18977	1	30	/	/	SYM
ajfa-18977	1	31	ajfa.v	ajfa.v	NOUN
ajfa-18977	1	32	ct	ct	NUM
ajfa-18977	1	33	world	world	PROPN
ajfa-18977	1	34	econ	econ	PROPN
ajfa-18977	1	35	as	as	SCONJ
ajfa-18977	1	36	evolved	evolve	VERB
ajfa-18977	1	37	i	i	PRON
ajfa-18977	1	38	ring	re	VERB
ajfa-18977	1	39	qu	qu	PROPN
ajfa-18977	1	40	cial	cial	PROPN
ajfa-18977	1	41	re	re	PROPN
ajfa-18977	1	42	faculty	faculty	PROPN
ajfa-18977	1	43	ersiti	ersiti	PROPN
ajfa-18977	1	44	malay	malay	PROPN
ajfa-18977	1	45	n	n	PROPN
ajfa-18977	1	46	faculty	faculty	NOUN
ajfa-18977	1	47	ersiti	ersiti	PROPN
ajfa-18977	1	48	malay	malay	PROPN
ajfa-18977	1	49	ounting	ounte	VERB
ajfa-18977	1	50	res	re	NOUN
ajfa-18977	1	51	40	40	NUM
ajfa-18977	1	52	azma	azma	NOUN
ajfa-18977	1	53	ersiti	ersiti	PROPN
ajfa-18977	1	54	teknol	teknol	PROPN
ajfa-18977	1	55	mc	mc	PROPN
ajfa-18977	1	56	college	college	PROPN
ajfa-18977	1	57	1	1	NUM
ajfa-18977	1	58	,	,	PUNCT
ajfa-18977	1	59	2024	2024	NUM
ajfa-18977	1	60	a	a	DET
ajfa-18977	1	61	16i1.18977	16i1.18977	NUM
ajfa-18977	1	62	nomy	nomy	NOUN
ajfa-18977	1	63	under	under	ADV
ajfa-18977	1	64	into	into	ADP
ajfa-18977	1	65	an	an	DET
ajfa-18977	1	66	imp	imp	NOUN
ajfa-18977	1	67	ualitativ	ualitativ	NOUN
ajfa-18977	1	68	eporting	eporte	VERB
ajfa-18977	1	69	math	math	NOUN
ajfa-18977	1	70	of	of	ADP
ajfa-18977	1	71	business	business	PROPN
ajfa-18977	1	72	ysia	ysia	PROPN
ajfa-18977	1	73	sabah	sabah	PROPN
ajfa-18977	1	74	,	,	PUNCT
ajfa-18977	1	75	nelson	nelson	PROPN
ajfa-18977	1	76	laju	laju	VERB
ajfa-18977	1	77	of	of	ADP
ajfa-18977	1	78	business	business	PROPN
ajfa-18977	1	79	ysia	ysia	PROPN
ajfa-18977	1	80	sabah	sabah	PROPN
ajfa-18977	1	81	,	,	PUNCT
ajfa-18977	1	82	search	search	NOUN
ajfa-18977	1	83	instit	instit	NOUN
ajfa-18977	1	84	0450	0450	NUM
ajfa-18977	1	85	,	,	PUNCT
ajfa-18977	1	86	shah	shah	NOUN
ajfa-18977	1	87	a	a	DET
ajfa-18977	1	88	mohd	mohd	NOUN
ajfa-18977	2	1	no	no	INTJ
ajfa-18977	2	2	an	an	DET
ajfa-18977	2	3	hashim	hashim	PROPN
ajfa-18977	3	1	i	i	PRON
ajfa-18977	3	2	logi	logi	VERB
ajfa-18977	3	3	malays	malays	PROPN
ajfa-18977	3	4	me	i	PRON
ajfa-18977	3	5	e	e	PROPN
ajfa-18977	3	6	sabah	sabah	PROPN
ajfa-18977	3	7	,	,	PUNCT
ajfa-18977	3	8	884	884	NUM
ajfa-18977	3	9	accepted	accept	VERB
ajfa-18977	3	10	:	:	PUNCT
ajfa-18977	3	11	a	a	DET
ajfa-18977	3	12	url	url	NOUN
ajfa-18977	3	13	:	:	PUNCT
ajfa-18977	3	14	ht	ht	PROPN
ajfa-18977	3	15	rgoes	rgoe	VERB
ajfa-18977	3	16	a	a	DET
ajfa-18977	3	17	rapi	rapi	ADJ
ajfa-18977	3	18	ortant	ortant	ADJ
ajfa-18977	3	19	platfo	platfo	ADJ
ajfa-18977	3	20	1	1	NUM
ajfa-18977	3	21	ve	ve	NOUN
ajfa-18977	3	22	char	char	NOUN
ajfa-18977	3	23	g	g	NOUN
ajfa-18977	3	24	:	:	PUNCT
ajfa-18977	3	25	evid	evid	PROPN
ajfa-18977	3	26	thew	thew	PROPN
ajfa-18977	3	27	kevin	kevin	PROPN
ajfa-18977	3	28	s	s	PROPN
ajfa-18977	3	29	,	,	PUNCT
ajfa-18977	3	30	economic	economic	ADJ
ajfa-18977	3	31	88400	88400	NUM
ajfa-18977	3	32	,	,	PUNCT
ajfa-18977	3	33	kot	kot	PROPN
ajfa-18977	3	34	uni	uni	PROPN
ajfa-18977	3	35	(	(	PUNCT
ajfa-18977	3	36	correspo	correspo	PROPN
ajfa-18977	3	37	s	s	PROPN
ajfa-18977	3	38	,	,	PUNCT
ajfa-18977	3	39	economic	economic	ADJ
ajfa-18977	3	40	88400	88400	NUM
ajfa-18977	3	41	,	,	PUNCT
ajfa-18977	3	42	kot	kot	PROPN
ajfa-18977	3	43	&	&	CCONJ
ajfa-18977	3	44	tute	tute	PROPN
ajfa-18977	3	45	(	(	PUNCT
ajfa-18977	3	46	ari	ari	PROPN
ajfa-18977	3	47	)	)	PUNCT
ajfa-18977	3	48	,	,	PUNCT
ajfa-18977	3	49	u	u	PROPN
ajfa-18977	3	50	alam	alam	PROPN
ajfa-18977	3	51	,	,	PUNCT
ajfa-18977	3	52	selan	selan	PROPN
ajfa-18977	3	53	oor	oor	PROPN
ajfa-18977	3	54	azli	azli	PROPN
ajfa-18977	3	55	bin	bin	PROPN
ajfa-18977	3	56	internationa	internationa	PROPN
ajfa-18977	3	57	sia	sia	PROPN
ajfa-18977	3	58	,	,	PUNCT
ajfa-18977	3	59	81310	81310	NUM
ajfa-18977	3	60	,	,	PUNCT
ajfa-18977	3	61	j	j	PROPN
ajfa-18977	3	62	elissa	elissa	PROPN
ajfa-18977	3	63	della	della	PROPN
ajfa-18977	3	64	400	400	NUM
ajfa-18977	3	65	kota	kota	PROPN
ajfa-18977	4	1	k	k	PROPN
ajfa-18977	4	2	april	april	PROPN
ajfa-18977	4	3	16	16	NUM
ajfa-18977	4	4	,	,	PUNCT
ajfa-18977	4	5	202	202	NUM
ajfa-18977	4	6	https://doi.or	https://doi.or	X
ajfa-18977	4	7	i	i	PROPN
ajfa-18977	4	8	d	d	PROPN
ajfa-18977	4	9	digital	digital	PROPN
ajfa-18977	4	10	tr	tr	NOUN
ajfa-18977	4	11	form	form	NOUN
ajfa-18977	4	12	for	for	ADP
ajfa-18977	4	13	the	the	DET
ajfa-18977	4	14	asian	asian	ADJ
ajfa-18977	4	15	racteris	racteris	ADJ
ajfa-18977	4	16	ence	ence	NOUN
ajfa-18977	5	1	fr	fr	PROPN
ajfa-18977	5	2	bosi	bosi	NOUN
ajfa-18977	5	3	cs	cs	PROPN
ajfa-18977	5	4	and	and	CCONJ
ajfa-18977	5	5	acco	acco	PROPN
ajfa-18977	5	6	ta	ta	PROPN
ajfa-18977	5	7	kinabalu	kinabalu	PROPN
ajfa-18977	5	8	,	,	PUNCT
ajfa-18977	5	9	onding	onde	VERB
ajfa-18977	5	10	autho	autho	PROPN
ajfa-18977	5	11	cs	cs	PROPN
ajfa-18977	5	12	and	and	CCONJ
ajfa-18977	5	13	acco	acco	PROPN
ajfa-18977	5	14	ta	ta	PROPN
ajfa-18977	5	15	kinabalu	kinabalu	PROPN
ajfa-18977	5	16	,	,	PUNCT
ajfa-18977	5	17	universiti	universiti	PROPN
ajfa-18977	5	18	t	t	PROPN
ajfa-18977	5	19	ngor	ngor	PROPN
ajfa-18977	5	20	,	,	PUNCT
ajfa-18977	5	21	malay	malay	PROPN
ajfa-18977	5	22	n	n	PROPN
ajfa-18977	5	23	ali	ali	PROPN
ajfa-18977	5	24	khan	khan	PROPN
ajfa-18977	5	25	al	al	PROPN
ajfa-18977	5	26	business	business	PROPN
ajfa-18977	5	27	s	s	PROPN
ajfa-18977	6	1	johor	johor	PROPN
ajfa-18977	6	2	bahru	bahru	PROPN
ajfa-18977	6	3	joy	joy	PROPN
ajfa-18977	6	4	kinabalu	kinabalu	PROPN
ajfa-18977	6	5	,	,	PUNCT
ajfa-18977	6	6	sa	sa	PROPN
ajfa-18977	6	7	24	24	NUM
ajfa-18977	6	8	pub	pub	NOUN
ajfa-18977	6	9	rg/10.5296/	rg/10.5296/	PROPN
ajfa-18977	6	10	ansformatio	ansformatio	NOUN
ajfa-18977	6	11	disseminati	disseminati	PROPN
ajfa-18977	6	12	n	n	ADP
ajfa-18977	6	13	journal	journal	NOUN
ajfa-18977	6	14	of	of	ADP
ajfa-18977	6	15	f	f	PROPN
ajfa-18977	6	16	tics	tic	NOUN
ajfa-18977	6	17	of	of	ADP
ajfa-18977	6	18	rom	rom	PROPN
ajfa-18977	6	19	ma	ma	PROPN
ajfa-18977	6	20	ountancy	ountancy	PROPN
ajfa-18977	6	21	,	,	PUNCT
ajfa-18977	6	22	,	,	PUNCT
ajfa-18977	6	23	sabah	sabah	PROPN
ajfa-18977	6	24	,	,	PUNCT
ajfa-18977	6	25	ma	ma	PROPN
ajfa-18977	6	26	or	or	CCONJ
ajfa-18977	6	27	)	)	PUNCT
ajfa-18977	6	28	ountancy	ountancy	NOUN
ajfa-18977	6	29	,	,	PUNCT
ajfa-18977	6	30	sabah	sabah	PROPN
ajfa-18977	6	31	,	,	PUNCT
ajfa-18977	6	32	ma	ma	PROPN
ajfa-18977	6	33	teknologi	teknologi	PROPN
ajfa-18977	6	34	m	m	PROPN
ajfa-18977	6	35	ysia	ysia	PROPN
ajfa-18977	6	36	school	school	PROPN
ajfa-18977	6	37	u	u	PROPN
ajfa-18977	6	38	,	,	PUNCT
ajfa-18977	6	39	johor	johor	PROPN
ajfa-18977	6	40	,	,	PUNCT
ajfa-18977	6	41	ma	ma	PROPN
ajfa-18977	6	42	abah	abah	PROPN
ajfa-18977	6	43	,	,	PUNCT
ajfa-18977	6	44	malay	malay	PROPN
ajfa-18977	6	45	blished	blishe	VERB
ajfa-18977	6	46	:	:	PUNCT
ajfa-18977	6	47	jun	jun	PROPN
ajfa-18977	6	48	ajfa.v16i1.1	ajfa.v16i1.1	X
ajfa-18977	6	49	on	on	ADP
ajfa-18977	6	50	,	,	PUNCT
ajfa-18977	6	51	internet	internet	NOUN
ajfa-18977	6	52	ion	ion	NOUN
ajfa-18977	6	53	of	of	ADP
ajfa-18977	6	54	inform	inform	NOUN
ajfa-18977	6	55	finance	finance	PROPN
ajfa-18977	6	56	&	&	CCONJ
ajfa-18977	6	57	ac	ac	PROPN
ajfa-18977	6	58	issn	issn	PROPN
ajfa-18977	6	59	19	19	NUM
ajfa-18977	6	60	2024	2024	NUM
ajfa-18977	6	61	,	,	PUNCT
ajfa-18977	6	62	vol	vol	NOUN
ajfa-18977	6	63	.	.	NOUN
ajfa-18977	6	64	1	1	NUM
ajfa-18977	6	65	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	6	66	interne	interne	PROPN
ajfa-18977	6	67	alaysia	alaysia	PROPN
ajfa-18977	6	68	alaysia	alaysia	PROPN
ajfa-18977	6	69	alaysia	alaysia	PROPN
ajfa-18977	6	70	mara	mara	PROPN
ajfa-18977	6	71	alaysia	alaysia	PROPN
ajfa-18977	6	72	ysia	ysia	PROPN
ajfa-18977	6	73	ne	ne	PROPN
ajfa-18977	6	74	1	1	NUM
ajfa-18977	6	75	,	,	PUNCT
ajfa-18977	6	76	2024	2024	NUM
ajfa-18977	6	77	18977	18977	NUM
ajfa-18977	6	78	financial	financial	ADJ
ajfa-18977	6	79	r	r	NOUN
ajfa-18977	6	80	mation	mation	NOUN
ajfa-18977	6	81	to	to	PART
ajfa-18977	6	82	in	in	ADP
ajfa-18977	6	83	ccounting	ccounte	VERB
ajfa-18977	6	84	946	946	NUM
ajfa-18977	6	85	-	-	PUNCT
ajfa-18977	6	86	052x	052x	NUM
ajfa-18977	6	87	16	16	NUM
ajfa-18977	6	88	,	,	PUNCT
ajfa-18977	6	89	no	no	INTJ
ajfa-18977	6	90	.	.	NOUN
ajfa-18977	6	91	1	1	NUM
ajfa-18977	6	92	think.org/	think.org/	NOUN
ajfa-18977	6	93	et	et	NOUN
ajfa-18977	6	94	eporting	eporte	VERB
ajfa-18977	6	95	nvestors	nvestor	NOUN
ajfa-18977	6	96	.	.	PUNCT
ajfa-18977	7	1	it	it	PRON
ajfa-18977	7	2	has	have	AUX
ajfa-18977	7	3	al	al	PROPN
ajfa-18977	7	4	the	the	DET
ajfa-18977	7	5	abse	abse	NOUN
ajfa-18977	7	6	varying	vary	VERB
ajfa-18977	7	7	ifr	ifr	PROPN
ajfa-18977	7	8	's	's	PART
ajfa-18977	7	9	qu	qu	PROPN
ajfa-18977	7	10	adoptin	adoptin	ADV
ajfa-18977	7	11	scoring	scoring	NOUN
ajfa-18977	7	12	and	and	CCONJ
ajfa-18977	7	13	enh	enh	PROPN
ajfa-18977	7	14	concep	concep	PROPN
ajfa-18977	7	15	standar	standar	PROPN
ajfa-18977	7	16	select	select	PROPN
ajfa-18977	7	17	t	t	PROPN
ajfa-18977	7	18	bursa	bursa	PROPN
ajfa-18977	7	19	m	m	PROPN
ajfa-18977	7	20	extracte	extracte	NOUN
ajfa-18977	7	21	listed	list	VERB
ajfa-18977	7	22	in	in	ADP
ajfa-18977	7	23	financia	financia	PROPN
ajfa-18977	7	24	absence	absence	NOUN
ajfa-18977	7	25	designin	designin	ADJ
ajfa-18977	7	26	compan	compan	NOUN
ajfa-18977	7	27	measuri	measuri	PROPN
ajfa-18977	7	28	characte	characte	PROPN
ajfa-18977	7	29	bodies	body	NOUN
ajfa-18977	7	30	informa	informa	VERB
ajfa-18977	7	31	keywo	keywo	PROPN
ajfa-18977	7	32	characte	characte	NOUN
ajfa-18977	7	33	lso	lso	PROPN
ajfa-18977	7	34	been	be	AUX
ajfa-18977	7	35	a	a	DET
ajfa-18977	7	36	f	f	PROPN
ajfa-18977	7	37	ence	ence	NOUN
ajfa-18977	7	38	of	of	ADP
ajfa-18977	7	39	stric	stric	ADJ
ajfa-18977	7	40	g	g	PROPN
ajfa-18977	7	41	across	across	ADP
ajfa-18977	7	42	liste	liste	PROPN
ajfa-18977	7	43	ualitative	ualitative	ADJ
ajfa-18977	7	44	ch	ch	PROPN
ajfa-18977	7	45	ng	ng	PROPN
ajfa-18977	7	46	34	34	NUM
ajfa-18977	7	47	constr	constr	NOUN
ajfa-18977	7	48	scale	scale	NOUN
ajfa-18977	7	49	anch	anch	PROPN
ajfa-18977	7	50	hance	hance	PROPN
ajfa-18977	7	51	the	the	DET
ajfa-18977	7	52	q	q	PROPN
ajfa-18977	7	53	ptual	ptual	ADJ
ajfa-18977	7	54	frame	frame	NOUN
ajfa-18977	7	55	rds	rd	NOUN
ajfa-18977	7	56	board	board	NOUN
ajfa-18977	7	57	(	(	PUNCT
ajfa-18977	7	58	the	the	DET
ajfa-18977	7	59	compan	compan	NOUN
ajfa-18977	7	60	malaysia	malaysia	PROPN
ajfa-18977	7	61	's	's	PART
ajfa-18977	7	62	ed	ed	NOUN
ajfa-18977	7	63	from	from	ADP
ajfa-18977	7	64	cor	cor	PROPN
ajfa-18977	7	65	n	n	CCONJ
ajfa-18977	7	66	the	the	DET
ajfa-18977	7	67	main	main	ADJ
ajfa-18977	7	68	al	al	PROPN
ajfa-18977	7	69	reporting	reporting	NOUN
ajfa-18977	7	70	e	e	NOUN
ajfa-18977	7	71	of	of	ADP
ajfa-18977	7	72	strict	strict	ADJ
ajfa-18977	8	1	i	i	PRON
ajfa-18977	8	2	ng	ng	INTJ
ajfa-18977	9	1	their	their	PRON
ajfa-18977	9	2	if	if	SCONJ
ajfa-18977	9	3	ny	ny	PROPN
ajfa-18977	9	4	's	's	PART
ajfa-18977	9	5	reputat	reputat	ADJ
ajfa-18977	9	6	ing	ing	PROPN
ajfa-18977	9	7	mecha	mecha	NOUN
ajfa-18977	9	8	eristics	eristic	NOUN
ajfa-18977	9	9	of	of	ADP
ajfa-18977	9	10	i	i	PRON
ajfa-18977	9	11	to	to	ADP
ajfa-18977	9	12	impleme	impleme	PROPN
ajfa-18977	9	13	ation	ation	PROPN
ajfa-18977	9	14	's	's	PART
ajfa-18977	9	15	usefu	usefu	NOUN
ajfa-18977	9	16	rds	rd	NOUN
ajfa-18977	9	17	:	:	PUNCT
ajfa-18977	9	18	corpo	corpo	NOUN
ajfa-18977	9	19	eristics	eristic	NOUN
ajfa-18977	9	20	focal	focal	ADJ
ajfa-18977	9	21	topic	topic	NOUN
ajfa-18977	9	22	o	o	NOUN
ajfa-18977	9	23	ct	ct	NUM
ajfa-18977	9	24	laws	law	NOUN
ajfa-18977	9	25	gove	gove	VERB
ajfa-18977	9	26	ed	ed	PROPN
ajfa-18977	9	27	compani	compani	PROPN
ajfa-18977	9	28	haracteristic	haracteristic	PROPN
ajfa-18977	9	29	ructed	ructe	VERB
ajfa-18977	9	30	index	index	NOUN
ajfa-18977	9	31	ored	ore	VERB
ajfa-18977	9	32	from	from	ADP
ajfa-18977	9	33	"	"	PUNCT
ajfa-18977	9	34	qualitative	qualitative	NOUN
ajfa-18977	9	35	c	c	PROPN
ajfa-18977	9	36	ework	ework	NOUN
ajfa-18977	9	37	for	for	ADP
ajfa-18977	9	38	(	(	PUNCT
ajfa-18977	9	39	masb	masb	NOUN
ajfa-18977	9	40	)	)	PUNCT
ajfa-18977	9	41	in	in	ADP
ajfa-18977	9	42	nies	ny	NOUN
ajfa-18977	9	43	from	from	ADP
ajfa-18977	9	44	11	11	NUM
ajfa-18977	9	45	main	main	ADJ
ajfa-18977	9	46	mark	mark	NOUN
ajfa-18977	9	47	rporate	rporate	ADJ
ajfa-18977	9	48	web	web	NOUN
ajfa-18977	9	49	n	n	NOUN
ajfa-18977	9	50	market	market	NOUN
ajfa-18977	9	51	of	of	ADP
ajfa-18977	9	52	framework	framework	NOUN
ajfa-18977	9	53	ifr	ifr	PROPN
ajfa-18977	9	54	regulat	regulat	PROPN
ajfa-18977	9	55	r	r	PROPN
ajfa-18977	9	56	disclosur	disclosur	NOUN
ajfa-18977	9	57	ion	ion	NOUN
ajfa-18977	9	58	.	.	PUNCT
ajfa-18977	10	1	this	this	DET
ajfa-18977	10	2	r	r	NOUN
ajfa-18977	10	3	anism	anism	NOUN
ajfa-18977	10	4	that	that	PRON
ajfa-18977	10	5	ifr	ifr	PROPN
ajfa-18977	10	6	.	.	PUNCT
ajfa-18977	11	1	it	it	PRON
ajfa-18977	11	2	ackn	ackn	VERB
ajfa-18977	11	3	ent	ent	PROPN
ajfa-18977	11	4	account	account	PROPN
ajfa-18977	11	5	ulness	ulness	NOUN
ajfa-18977	11	6	in	in	ADP
ajfa-18977	11	7	the	the	DET
ajfa-18977	11	8	orate	orate	ADJ
ajfa-18977	11	9	inter	inter	NOUN
ajfa-18977	11	10	of	of	ADP
ajfa-18977	11	11	discussio	discussio	NOUN
ajfa-18977	11	12	erning	erne	VERB
ajfa-18977	11	13	ifr	ifr	PROPN
ajfa-18977	11	14	ies	ie	NOUN
ajfa-18977	11	15	.	.	PUNCT
ajfa-18977	12	1	this	this	DET
ajfa-18977	12	2	stu	stu	PROPN
ajfa-18977	12	3	cs	cs	PROPN
ajfa-18977	12	4	for	for	ADP
ajfa-18977	12	5	comp	comp	NOUN
ajfa-18977	12	6	x	x	PUNCT
ajfa-18977	12	7	items	item	NOUN
ajfa-18977	12	8	bas	bas	X
ajfa-18977	12	9	"	"	PUNCT
ajfa-18977	12	10	very	very	ADV
ajfa-18977	12	11	poor	poor	ADJ
ajfa-18977	12	12	"	"	PUNCT
ajfa-18977	12	13	characteristi	characteristi	NOUN
ajfa-18977	12	14	financial	financial	ADJ
ajfa-18977	12	15	n	n	PRON
ajfa-18977	12	16	2018	2018	NUM
ajfa-18977	12	17	.	.	PUNCT
ajfa-18977	13	1	non	non	ADJ
ajfa-18977	13	2	1	1	NUM
ajfa-18977	13	3	relevant	relevant	ADJ
ajfa-18977	13	4	i	i	PROPN
ajfa-18977	13	5	et	et	PROPN
ajfa-18977	13	6	.	.	PUNCT
ajfa-18977	13	7	annual	annual	ADJ
ajfa-18977	13	8	bsites	bsite	NOUN
ajfa-18977	13	9	for	for	ADP
ajfa-18977	13	10	20	20	NUM
ajfa-18977	13	11	f	f	PROPN
ajfa-18977	13	12	bursa	bursa	PROPN
ajfa-18977	13	13	ma	ma	PROPN
ajfa-18977	13	14	k	k	PROPN
ajfa-18977	13	15	,	,	PUNCT
ajfa-18977	13	16	notably	notably	ADV
ajfa-18977	13	17	ti	ti	X
ajfa-18977	13	18	tions	tion	NOUN
ajfa-18977	13	19	,	,	PUNCT
ajfa-18977	13	20	mana	mana	PROPN
ajfa-18977	13	21	re	re	VERB
ajfa-18977	13	22	in	in	ADP
ajfa-18977	13	23	a	a	DET
ajfa-18977	13	24	way	way	NOUN
ajfa-18977	13	25	esearch	esearch	NOUN
ajfa-18977	13	26	enr	enr	PROPN
ajfa-18977	13	27	can	can	AUX
ajfa-18977	13	28	gauge	gauge	VERB
ajfa-18977	13	29	nowledges	nowledge	NOUN
ajfa-18977	13	30	t	t	PROPN
ajfa-18977	13	31	ting	ting	PROPN
ajfa-18977	13	32	reforms	reform	NOUN
ajfa-18977	13	33	e	e	PROPN
ajfa-18977	13	34	industrial	industrial	ADJ
ajfa-18977	13	35	rnet	rnet	NOUN
ajfa-18977	13	36	repor	repor	NOUN
ajfa-18977	13	37	2	2	NUM
ajfa-18977	13	38	on	on	ADP
ajfa-18977	13	39	among	among	ADP
ajfa-18977	13	40	pr	pr	NOUN
ajfa-18977	13	41	practices	practice	NOUN
ajfa-18977	13	42	,	,	PUNCT
ajfa-18977	13	43	r	r	NOUN
ajfa-18977	13	44	udy	udy	NOUN
ajfa-18977	13	45	aims	aim	VERB
ajfa-18977	13	46	to	to	ADP
ajfa-18977	13	47	panies	panie	NOUN
ajfa-18977	13	48	listed	list	VERB
ajfa-18977	13	49	ed	ed	NOUN
ajfa-18977	13	50	on	on	ADP
ajfa-18977	13	51	prior	prior	ADV
ajfa-18977	13	52	(	(	PUNCT
ajfa-18977	13	53	1	1	NUM
ajfa-18977	13	54	)	)	PUNCT
ajfa-18977	13	55	to	to	PART
ajfa-18977	13	56	"	"	PUNCT
ajfa-18977	13	57	exc	exc	NOUN
ajfa-18977	13	58	ics	ic	NOUN
ajfa-18977	13	59	of	of	ADP
ajfa-18977	13	60	ifr	ifr	PROPN
ajfa-18977	13	61	,	,	PUNCT
ajfa-18977	13	62	reporting	report	VERB
ajfa-18977	13	63	"	"	PUNCT
ajfa-18977	13	64	n	n	CCONJ
ajfa-18977	13	65	-	-	PUNCT
ajfa-18977	13	66	probabilit	probabilit	NOUN
ajfa-18977	13	67	industries	industry	NOUN
ajfa-18977	13	68	,	,	PUNCT
ajfa-18977	13	69	reports	report	VERB
ajfa-18977	13	70	an	an	DET
ajfa-18977	13	71	018	018	NOUN
ajfa-18977	13	72	.	.	PUNCT
ajfa-18977	14	1	finding	find	VERB
ajfa-18977	14	2	alaysia	alaysia	NOUN
ajfa-18977	14	3	have	have	VERB
ajfa-18977	14	4	imeliness	imeliness	NOUN
ajfa-18977	14	5	,	,	PUNCT
ajfa-18977	15	1	w	w	NOUN
ajfa-18977	15	2	agers	ager	NOUN
ajfa-18977	15	3	may	may	AUX
ajfa-18977	15	4	y	y	PROPN
ajfa-18977	15	5	that	that	PRON
ajfa-18977	15	6	serve	serve	VERB
ajfa-18977	15	7	riches	rich	NOUN
ajfa-18977	15	8	the	the	DET
ajfa-18977	15	9	b	b	NOUN
ajfa-18977	15	10	e	e	NOUN
ajfa-18977	15	11	the	the	DET
ajfa-18977	15	12	exte	exte	NOUN
ajfa-18977	15	13	the	the	DET
ajfa-18977	15	14	importa	importa	PROPN
ajfa-18977	15	15	s	s	PROPN
ajfa-18977	15	16	and	and	CCONJ
ajfa-18977	15	17	the	the	DET
ajfa-18977	15	18	b	b	PROPN
ajfa-18977	15	19	revolution	revolution	PROPN
ajfa-18977	15	20	rting	rting	PROPN
ajfa-18977	15	21	,	,	PUNCT
ajfa-18977	15	22	inte	inte	NOUN
ajfa-18977	15	23	asian	asian	ADJ
ajfa-18977	15	24	ractitioners	ractitioner	NOUN
ajfa-18977	15	25	esulting	esulte	VERB
ajfa-18977	15	26	in	in	ADP
ajfa-18977	15	27	d	d	PROPN
ajfa-18977	15	28	o	o	NOUN
ajfa-18977	15	29	assess	assess	NOUN
ajfa-18977	15	30	the	the	DET
ajfa-18977	15	31	d	d	NOUN
ajfa-18977	15	32	on	on	ADP
ajfa-18977	15	33	bursa	bursa	NOUN
ajfa-18977	15	34	r	r	NOUN
ajfa-18977	15	35	literature	literature	PROPN
ajfa-18977	15	36	a	a	DET
ajfa-18977	15	37	cellence	cellence	NOUN
ajfa-18977	15	38	"	"	PUNCT
ajfa-18977	15	39	(	(	PUNCT
ajfa-18977	15	40	5	5	NUM
ajfa-18977	15	41	which	which	PRON
ajfa-18977	15	42	is	be	AUX
ajfa-18977	15	43	a	a	PRON
ajfa-18977	15	44	"	"	PUNCT
ajfa-18977	15	45	issued	issue	VERB
ajfa-18977	15	46	by	by	ADP
ajfa-18977	15	47	ty	ty	NUM
ajfa-18977	15	48	purposiv	purposiv	NOUN
ajfa-18977	15	49	consisting	consist	VERB
ajfa-18977	15	50	o	o	NOUN
ajfa-18977	15	51	d	d	NOUN
ajfa-18977	15	52	corporate	corporate	ADJ
ajfa-18977	15	53	gs	gs	NOUN
ajfa-18977	15	54	suggest	suggest	VERB
ajfa-18977	15	55	t	t	NOUN
ajfa-18977	15	56	e	e	NOUN
ajfa-18977	15	57	yet	yet	ADV
ajfa-18977	15	58	to	to	PART
ajfa-18977	15	59	ful	ful	VERB
ajfa-18977	15	60	which	which	DET
ajfa-18977	15	61	requir	requir	NOUN
ajfa-18977	15	62	also	also	ADV
ajfa-18977	15	63	be	be	VERB
ajfa-18977	15	64	fre	fre	ADJ
ajfa-18977	15	65	es	es	ADP
ajfa-18977	15	66	their	their	PRON
ajfa-18977	15	67	per	per	ADJ
ajfa-18977	15	68	body	body	NOUN
ajfa-18977	15	69	of	of	ADP
ajfa-18977	15	70	lite	lite	PROPN
ajfa-18977	15	71	ent	ent	PROPN
ajfa-18977	15	72	of	of	ADP
ajfa-18977	15	73	acco	acco	PROPN
ajfa-18977	15	74	ance	ance	PROPN
ajfa-18977	15	75	of	of	ADP
ajfa-18977	15	76	coll	coll	PROPN
ajfa-18977	15	77	best	well	ADV
ajfa-18977	15	78	ifr	ifr	PROPN
ajfa-18977	15	79	go	go	VERB
ajfa-18977	15	80	n	n	DET
ajfa-18977	15	81	era	era	NOUN
ajfa-18977	15	82	.	.	PUNCT
ajfa-18977	16	1	4.0	4.0	NUM
ajfa-18977	16	2	.	.	PUNCT
ajfa-18977	16	3	ernet	ernet	NOUN
ajfa-18977	16	4	finan	finan	PROPN
ajfa-18977	16	5	n	n	PROPN
ajfa-18977	16	6	journal	journal	NOUN
ajfa-18977	16	7	of	of	ADP
ajfa-18977	16	8	f	f	PROPN
ajfa-18977	16	9	and	and	CCONJ
ajfa-18977	16	10	researc	researc	NOUN
ajfa-18977	16	11	disclosures	disclosure	NOUN
ajfa-18977	16	12	extent	extent	NOUN
ajfa-18977	16	13	of	of	ADP
ajfa-18977	16	14	c	c	PROPN
ajfa-18977	16	15	malaysia	malaysia	PROPN
ajfa-18977	16	16	.	.	PUNCT
ajfa-18977	17	1	t	t	PROPN
ajfa-18977	17	2	and	and	CCONJ
ajfa-18977	17	3	the	the	DET
ajfa-18977	17	4	use	use	NOUN
ajfa-18977	17	5	)	)	PUNCT
ajfa-18977	17	6	to	to	PART
ajfa-18977	17	7	measur	measur	VERB
ajfa-18977	17	8	also	also	ADV
ajfa-18977	17	9	in	in	ADP
ajfa-18977	17	10	line	line	NOUN
ajfa-18977	17	11	y	y	PROPN
ajfa-18977	17	12	the	the	DET
ajfa-18977	17	13	mala	mala	PROPN
ajfa-18977	17	14	ve	ve	AUX
ajfa-18977	17	15	sampling	sample	VERB
ajfa-18977	17	16	of	of	ADP
ajfa-18977	17	17	160	160	NUM
ajfa-18977	17	18	liste	liste	NOUN
ajfa-18977	17	19	e	e	NOUN
ajfa-18977	17	20	governanc	governanc	NOUN
ajfa-18977	17	21	that	that	SCONJ
ajfa-18977	17	22	most	most	ADJ
ajfa-18977	17	23	co	co	AUX
ajfa-18977	17	24	lly	lly	ADV
ajfa-18977	17	25	comply	comply	VERB
ajfa-18977	17	26	res	re	NOUN
ajfa-18977	17	27	urgent	urgent	PROPN
ajfa-18977	18	1	i	i	PRON
ajfa-18977	18	2	m	m	VERB
ajfa-18977	18	3	ee	ee	VERB
ajfa-18977	18	4	to	to	PART
ajfa-18977	18	5	act	act	VERB
ajfa-18977	18	6	op	op	NOUN
ajfa-18977	18	7	rsonal	rsonal	ADJ
ajfa-18977	18	8	inter	inter	ADJ
ajfa-18977	18	9	erature	erature	NOUN
ajfa-18977	18	10	on	on	ADP
ajfa-18977	18	11	i	i	PRON
ajfa-18977	18	12	ordance	ordance	VERB
ajfa-18977	19	1	wi	wi	PROPN
ajfa-18977	19	2	lective	lective	PROPN
ajfa-18977	19	3	effor	effor	PROPN
ajfa-18977	19	4	overnance	overnance	PROPN
ajfa-18977	19	5	p	p	PROPN
ajfa-18977	19	6	ncial	ncial	PROPN
ajfa-18977	19	7	repo	repo	ADP
ajfa-18977	19	8	finance	finance	PROPN
ajfa-18977	19	9	&	&	CCONJ
ajfa-18977	19	10	ac	ac	PROPN
ajfa-18977	19	11	issn	issn	PROPN
ajfa-18977	19	12	19	19	NUM
ajfa-18977	19	13	2024	2024	NUM
ajfa-18977	19	14	,	,	PUNCT
ajfa-18977	19	15	vol	vol	NOUN
ajfa-18977	19	16	.	.	PROPN
ajfa-18977	19	17	1	1	NUM
ajfa-18977	19	18	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	19	19	chers	cher	NOUN
ajfa-18977	19	20	,	,	PUNCT
ajfa-18977	19	21	mainl	mainl	NOUN
ajfa-18977	19	22	of	of	ADP
ajfa-18977	19	23	financia	financia	PROPN
ajfa-18977	19	24	compliance	compliance	NOUN
ajfa-18977	19	25	this	this	DET
ajfa-18977	19	26	study	study	NOUN
ajfa-18977	19	27	i	i	PRON
ajfa-18977	19	28	of	of	ADP
ajfa-18977	19	29	a	a	DET
ajfa-18977	19	30	5	5	NUM
ajfa-18977	19	31	-	-	PUNCT
ajfa-18977	19	32	poin	poin	NOUN
ajfa-18977	19	33	re	re	ADP
ajfa-18977	19	34	the	the	DET
ajfa-18977	19	35	funda	funda	PROPN
ajfa-18977	19	36	with	with	ADP
ajfa-18977	19	37	the	the	DET
ajfa-18977	19	38	"	"	PUNCT
ajfa-18977	19	39	aysian	aysian	PROPN
ajfa-18977	19	40	acc	acc	PROPN
ajfa-18977	19	41	g	g	PROPN
ajfa-18977	19	42	was	be	AUX
ajfa-18977	19	43	empl	empl	PROPN
ajfa-18977	19	44	ed	ed	PROPN
ajfa-18977	19	45	compani	compani	PROPN
ajfa-18977	19	46	ce	ce	PROPN
ajfa-18977	19	47	statemen	statemen	PROPN
ajfa-18977	19	48	orporations	orporation	NOUN
ajfa-18977	19	49	with	with	ADP
ajfa-18977	19	50	the	the	DET
ajfa-18977	19	51	m	m	PROPN
ajfa-18977	19	52	mprovemen	mproveman	NOUN
ajfa-18977	19	53	opportunistic	opportunistic	ADJ
ajfa-18977	19	54	rests	rest	NOUN
ajfa-18977	19	55	as	as	ADP
ajfa-18977	19	56	wel	wel	PROPN
ajfa-18977	19	57	ifr	ifr	PROPN
ajfa-18977	19	58	and	and	CCONJ
ajfa-18977	19	59	de	de	PROPN
ajfa-18977	19	60	ith	ith	PROPN
ajfa-18977	19	61	the	the	DET
ajfa-18977	19	62	qu	qu	PROPN
ajfa-18977	19	63	orts	ort	NOUN
ajfa-18977	19	64	from	from	ADP
ajfa-18977	19	65	re	re	NOUN
ajfa-18977	19	66	practices	practice	NOUN
ajfa-18977	19	67	to	to	ADP
ajfa-18977	19	68	orting	orte	VERB
ajfa-18977	19	69	,	,	PUNCT
ajfa-18977	19	70	qu	qu	PROPN
ajfa-18977	19	71	ccounting	ccounte	VERB
ajfa-18977	19	72	946	946	NUM
ajfa-18977	19	73	-	-	PUNCT
ajfa-18977	19	74	052x	052x	NUM
ajfa-18977	19	75	16	16	NUM
ajfa-18977	19	76	,	,	PUNCT
ajfa-18977	19	77	no	no	INTJ
ajfa-18977	19	78	.	.	NOUN
ajfa-18977	19	79	1	1	NUM
ajfa-18977	19	80	think.org/	think.org/	NOUN
ajfa-18977	19	81	ly	ly	VERB
ajfa-18977	19	82	due	due	ADP
ajfa-18977	19	83	to	to	ADP
ajfa-18977	19	84	l	l	NOUN
ajfa-18977	19	85	reports	report	NOUN
ajfa-18977	19	86	with	with	ADP
ajfa-18977	19	87	the	the	DET
ajfa-18977	19	88	involves	involve	NOUN
ajfa-18977	19	89	nt	not	PART
ajfa-18977	19	90	likert	likert	ADJ
ajfa-18977	19	91	amentals	amental	NOUN
ajfa-18977	19	92	"	"	PUNCT
ajfa-18977	19	93	revised	revise	VERB
ajfa-18977	19	94	counting	counting	NOUN
ajfa-18977	19	95	loyed	loye	VERB
ajfa-18977	19	96	to	to	ADP
ajfa-18977	19	97	ies	ie	NOUN
ajfa-18977	19	98	from	from	ADP
ajfa-18977	19	99	nts	nt	NOUN
ajfa-18977	19	100	were	be	AUX
ajfa-18977	19	101	that	that	PRON
ajfa-18977	19	102	are	be	AUX
ajfa-18977	19	103	masb	masb	NOUN
ajfa-18977	19	104	’s	’s	PART
ajfa-18977	19	105	nt	not	PART
ajfa-18977	19	106	.	.	PUNCT
ajfa-18977	20	1	in	in	ADP
ajfa-18977	20	2	the	the	DET
ajfa-18977	20	3	cally	cally	ADV
ajfa-18977	20	4	by	by	ADP
ajfa-18977	20	5	ll	ll	NOUN
ajfa-18977	20	6	as	as	SCONJ
ajfa-18977	20	7	the	the	DET
ajfa-18977	20	8	elivers	eliver	NOUN
ajfa-18977	20	9	a	a	DET
ajfa-18977	20	10	ualitative	ualitative	ADJ
ajfa-18977	20	11	gulatory	gulatory	ADJ
ajfa-18977	20	12	harness	harness	NOUN
ajfa-18977	20	13	ualitative	ualitative	ADJ
ajfa-18977	20	14	1	1	NUM
ajfa-18977	20	15	.	.	PUNCT
ajfa-18977	20	16	intro	intro	VERB
ajfa-18977	20	17	the	the	DET
ajfa-18977	20	18	glo	glo	PROPN
ajfa-18977	20	19	technol	technol	NOUN
ajfa-18977	20	20	artificia	artificia	NOUN
ajfa-18977	20	21	advance	advance	VERB
ajfa-18977	20	22	financia	financia	PROPN
ajfa-18977	20	23	delibera	delibera	ADJ
ajfa-18977	20	24	deficien	deficien	PROPN
ajfa-18977	20	25	practice	practice	NOUN
ajfa-18977	20	26	obtainin	obtainin	ADJ
ajfa-18977	20	27	2014	2014	NUM
ajfa-18977	20	28	;	;	PUNCT
ajfa-18977	20	29	s	s	VERB
ajfa-18977	20	30	that	that	PRON
ajfa-18977	20	31	are	be	AUX
ajfa-18977	20	32	al	al	PROPN
ajfa-18977	20	33	.	.	PUNCT
ajfa-18977	21	1	(	(	PUNCT
ajfa-18977	21	2	201	201	NUM
ajfa-18977	21	3	the	the	DET
ajfa-18977	21	4	disc	disc	NOUN
ajfa-18977	21	5	in	in	ADP
ajfa-18977	21	6	an	an	DET
ajfa-18977	21	7	e	e	NOUN
ajfa-18977	21	8	address	address	NOUN
ajfa-18977	21	9	of	of	ADP
ajfa-18977	21	10	nonreportin	nonreportin	NOUN
ajfa-18977	21	11	for	for	ADP
ajfa-18977	21	12	user	user	NOUN
ajfa-18977	21	13	entities	entity	NOUN
ajfa-18977	21	14	entities	entity	NOUN
ajfa-18977	21	15	frequen	frequen	VERB
ajfa-18977	21	16	2016	2016	NUM
ajfa-18977	21	17	by	by	ADP
ajfa-18977	21	18	their	their	PRON
ajfa-18977	21	19	inv	inv	NOUN
ajfa-18977	21	20	that	that	SCONJ
ajfa-18977	21	21	ifr	ifr	PROPN
ajfa-18977	21	22	howeve	howeve	PROPN
ajfa-18977	21	23	decision	decision	NOUN
ajfa-18977	21	24	can	can	AUX
ajfa-18977	21	25	ev	ev	ADP
ajfa-18977	21	26	characte	characte	PROPN
ajfa-18977	21	27	measuri	measuri	PROPN
ajfa-18977	21	28	indirect	indirect	PROPN
ajfa-18977	21	29	manage	manage	NOUN
ajfa-18977	21	30	are	be	AUX
ajfa-18977	21	31	incl	incl	NOUN
ajfa-18977	21	32	disclosu	disclosu	PROPN
ajfa-18977	21	33	crucial	crucial	ADJ
ajfa-18977	21	34	mbobo	mbobo	NOUN
ajfa-18977	21	35	argue	argue	PROPN
ajfa-18977	21	36	t	t	PROPN
ajfa-18977	21	37	reporti	reporti	NOUN
ajfa-18977	21	38	financia	financia	PROPN
ajfa-18977	21	39	measure	measure	NOUN
ajfa-18977	21	40	technol	technol	NOUN
ajfa-18977	21	41	publish	publish	NOUN
ajfa-18977	21	42	oduction	oduction	PROPN
ajfa-18977	21	43	obal	obal	PROPN
ajfa-18977	21	44	busine	busine	PROPN
ajfa-18977	21	45	ogical	ogical	PROPN
ajfa-18977	21	46	brea	brea	PROPN
ajfa-18977	21	47	al	al	PROPN
ajfa-18977	21	48	intelligen	intelligen	PROPN
ajfa-18977	21	49	ement	ement	NOUN
ajfa-18977	21	50	of	of	ADP
ajfa-18977	21	51	te	te	PROPN
ajfa-18977	21	52	al	al	PROPN
ajfa-18977	21	53	reporting	report	VERB
ajfa-18977	21	54	ation	ation	NOUN
ajfa-18977	21	55	of	of	ADP
ajfa-18977	21	56	eco	eco	PROPN
ajfa-18977	21	57	ncy	ncy	PROPN
ajfa-18977	21	58	of	of	ADP
ajfa-18977	21	59	rigo	rigo	PROPN
ajfa-18977	21	60	e	e	PROPN
ajfa-18977	21	61	of	of	ADP
ajfa-18977	21	62	ifr	ifr	PROPN
ajfa-18977	21	63	c	c	PROPN
ajfa-18977	21	64	ng	ng	PROPN
ajfa-18977	21	65	the	the	DET
ajfa-18977	21	66	infor	infor	PROPN
ajfa-18977	21	67	sia	sia	PROPN
ajfa-18977	21	68	et	et	PROPN
ajfa-18977	21	69	al	al	PROPN
ajfa-18977	21	70	.	.	PROPN
ajfa-18977	21	71	,	,	PUNCT
ajfa-18977	21	72	20	20	NUM
ajfa-18977	21	73	e	e	NOUN
ajfa-18977	21	74	affecting	affect	VERB
ajfa-18977	21	75	t	t	PROPN
ajfa-18977	21	76	18	18	NUM
ajfa-18977	21	77	)	)	PUNCT
ajfa-18977	21	78	collabor	collabor	NOUN
ajfa-18977	21	79	closure	closure	NOUN
ajfa-18977	21	80	of	of	ADP
ajfa-18977	21	81	if	if	SCONJ
ajfa-18977	21	82	effort	effort	NOUN
ajfa-18977	21	83	to	to	PART
ajfa-18977	21	84	attr	attr	VERB
ajfa-18977	21	85	ses	ses	PROPN
ajfa-18977	21	86	ifr	ifr	PROPN
ajfa-18977	21	87	disc	disc	VERB
ajfa-18977	21	88	-financial	-financial	ADJ
ajfa-18977	21	89	in	in	ADP
ajfa-18977	21	90	ng	ng	PROPN
ajfa-18977	21	91	,	,	PUNCT
ajfa-18977	21	92	accordin	accordin	ADJ
ajfa-18977	21	93	rs	rs	NOUN
ajfa-18977	21	94	of	of	ADP
ajfa-18977	21	95	financ	financ	PROPN
ajfa-18977	21	96	for	for	ADP
ajfa-18977	21	97	their	their	PRON
ajfa-18977	21	98	in	in	NOUN
ajfa-18977	21	99	are	be	AUX
ajfa-18977	21	100	not	not	PART
ajfa-18977	21	101	pr	pr	NOUN
ajfa-18977	21	102	ntly	ntly	ADV
ajfa-18977	21	103	.	.	PUNCT
ajfa-18977	22	1	this	this	PRON
ajfa-18977	22	2	is	be	AUX
ajfa-18977	22	3	y	y	PROPN
ajfa-18977	22	4	kamallua	kamallua	PROPN
ajfa-18977	22	5	vestor	vestor	PROPN
ajfa-18977	22	6	relat	relat	PROPN
ajfa-18977	22	7	r	r	PROPN
ajfa-18977	22	8	’s	’s	PART
ajfa-18977	22	9	framewo	framewo	PROPN
ajfa-18977	22	10	er	er	INTJ
ajfa-18977	22	11	,	,	PUNCT
ajfa-18977	22	12	the	the	DET
ajfa-18977	22	13	dif	dif	X
ajfa-18977	22	14	n	n	CCONJ
ajfa-18977	22	15	-	-	PUNCT
ajfa-18977	22	16	making	making	NOUN
ajfa-18977	22	17	is	be	AUX
ajfa-18977	22	18	valuate	valuate	VERB
ajfa-18977	22	19	the	the	DET
ajfa-18977	22	20	eristics	eristic	NOUN
ajfa-18977	22	21	of	of	ADP
ajfa-18977	22	22	ing	ing	ADJ
ajfa-18977	22	23	mechan	mechan	NOUN
ajfa-18977	22	24	t	t	PROPN
ajfa-18977	22	25	proxies	proxy	NOUN
ajfa-18977	22	26	,	,	PUNCT
ajfa-18977	22	27	ement	ement	ADJ
ajfa-18977	22	28	,	,	PUNCT
ajfa-18977	22	29	etc	etc	X
ajfa-18977	22	30	.	.	X
ajfa-18977	23	1	c	c	PROPN
ajfa-18977	23	2	luded	lude	VERB
ajfa-18977	23	3	as	as	ADP
ajfa-18977	23	4	pa	pa	PROPN
ajfa-18977	23	5	ure	ure	PROPN
ajfa-18977	23	6	in	in	ADP
ajfa-18977	23	7	the	the	DET
ajfa-18977	23	8	c	c	PROPN
ajfa-18977	23	9	for	for	ADP
ajfa-18977	23	10	investm	investm	NOUN
ajfa-18977	23	11	&	&	CCONJ
ajfa-18977	23	12	ekpo	ekpo	PROPN
ajfa-18977	23	13	,	,	PUNCT
ajfa-18977	23	14	2	2	NUM
ajfa-18977	23	15	that	that	SCONJ
ajfa-18977	23	16	the	the	DET
ajfa-18977	23	17	ind	ind	PROPN
ajfa-18977	23	18	ing	ing	PROPN
ajfa-18977	23	19	standar	standar	PROPN
ajfa-18977	23	20	al	al	PROPN
ajfa-18977	23	21	data	data	PROPN
ajfa-18977	23	22	mor	mor	PROPN
ajfa-18977	23	23	ement	ement	PROPN
ajfa-18977	23	24	tool	tool	PROPN
ajfa-18977	23	25	ogical	ogical	ADJ
ajfa-18977	23	26	com	com	NOUN
ajfa-18977	23	27	ed	ed	NOUN
ajfa-18977	23	28	on	on	ADP
ajfa-18977	23	29	corpo	corpo	PROPN
ajfa-18977	23	30	ess	ess	PROPN
ajfa-18977	23	31	landsca	landsca	PROPN
ajfa-18977	23	32	akthroughs	akthrough	NOUN
ajfa-18977	23	33	,	,	PUNCT
ajfa-18977	23	34	nce	nce	NOUN
ajfa-18977	23	35	(	(	PUNCT
ajfa-18977	23	36	ai	ai	NOUN
ajfa-18977	23	37	)	)	PUNCT
ajfa-18977	23	38	,	,	PUNCT
ajfa-18977	23	39	an	an	DET
ajfa-18977	23	40	chnology	chnology	NOUN
ajfa-18977	23	41	a	a	DET
ajfa-18977	23	42	g	g	PROPN
ajfa-18977	23	43	(	(	PUNCT
ajfa-18977	23	44	ifr	ifr	PROPN
ajfa-18977	23	45	)	)	PUNCT
ajfa-18977	23	46	for	for	ADP
ajfa-18977	23	47	onomic	onomic	ADJ
ajfa-18977	23	48	deci	deci	PROPN
ajfa-18977	23	49	orous	orous	ADJ
ajfa-18977	23	50	proce	proce	PROPN
ajfa-18977	23	51	could	could	AUX
ajfa-18977	23	52	negat	negat	PROPN
ajfa-18977	23	53	rmation	rmation	NOUN
ajfa-18977	23	54	nec	nec	PROPN
ajfa-18977	23	55	018	018	NUM
ajfa-18977	23	56	)	)	PUNCT
ajfa-18977	23	57	.	.	PUNCT
ajfa-18977	24	1	simil	simil	NOUN
ajfa-18977	24	2	the	the	DET
ajfa-18977	24	3	quality	quality	NOUN
ajfa-18977	24	4	o	o	X
ajfa-18977	24	5	ratively	ratively	ADV
ajfa-18977	24	6	con	con	X
ajfa-18977	24	7	fr	fr	NOUN
ajfa-18977	24	8	in	in	ADP
ajfa-18977	24	9	order	order	NOUN
ajfa-18977	24	10	ract	ract	VERB
ajfa-18977	24	11	more	more	ADJ
ajfa-18977	24	12	i	i	PRON
ajfa-18977	24	13	closure	closure	VERB
ajfa-18977	24	14	.	.	PUNCT
ajfa-18977	25	1	on	on	ADP
ajfa-18977	25	2	nformation	nformation	NOUN
ajfa-18977	25	3	ng	ng	PROPN
ajfa-18977	25	4	to	to	ADP
ajfa-18977	25	5	the	the	DET
ajfa-18977	25	6	stu	stu	PROPN
ajfa-18977	25	7	ial	ial	PROPN
ajfa-18977	25	8	reports	report	NOUN
ajfa-18977	25	9	,	,	PUNCT
ajfa-18977	25	10	nvestment	nvestment	PROPN
ajfa-18977	25	11	p	p	PROPN
ajfa-18977	25	12	roactive	roactive	ADJ
ajfa-18977	25	13	en	en	X
ajfa-18977	25	14	s	s	X
ajfa-18977	25	15	evident	evident	ADJ
ajfa-18977	25	16	in	in	ADP
ajfa-18977	25	17	arifin	arifin	PROPN
ajfa-18977	25	18	demon	demon	PROPN
ajfa-18977	25	19	tions	tions	PROPN
ajfa-18977	25	20	conten	conten	PROPN
ajfa-18977	25	21	orks	orks	PROPN
ajfa-18977	25	22	are	be	AUX
ajfa-18977	25	23	stil	stil	ADV
ajfa-18977	25	24	fficulty	fficulty	NOUN
ajfa-18977	25	25	of	of	ADP
ajfa-18977	25	26	s	s	NOUN
ajfa-18977	25	27	further	far	ADV
ajfa-18977	25	28	ex	ex	X
ajfa-18977	25	29	e	e	NOUN
ajfa-18977	25	30	usefulnes	usefulne	VERB
ajfa-18977	25	31	financial	financial	ADJ
ajfa-18977	25	32	r	r	NOUN
ajfa-18977	25	33	nisms	nism	NOUN
ajfa-18977	25	34	have	have	VERB
ajfa-18977	25	35	such	such	ADJ
ajfa-18977	25	36	as	as	ADP
ajfa-18977	25	37	consequent	consequent	ADJ
ajfa-18977	25	38	art	art	NOUN
ajfa-18977	25	39	of	of	ADP
ajfa-18977	25	40	the	the	DET
ajfa-18977	25	41	cr	cr	PROPN
ajfa-18977	25	42	corporate	corporate	PROPN
ajfa-18977	25	43	re	re	X
ajfa-18977	25	44	ment	ment	PROPN
ajfa-18977	25	45	decisi	decisi	ADJ
ajfa-18977	25	46	2016	2016	NUM
ajfa-18977	25	47	;	;	PUNCT
ajfa-18977	25	48	efimo	efimo	PROPN
ajfa-18977	25	49	dex	dex	PROPN
ajfa-18977	25	50	-	-	PUNCT
ajfa-18977	25	51	based	base	VERB
ajfa-18977	25	52	m	m	NOUN
ajfa-18977	25	53	rds	rds	NOUN
ajfa-18977	25	54	(	(	PUNCT
ajfa-18977	25	55	ifrs	ifrs	PROPN
ajfa-18977	25	56	)	)	PUNCT
ajfa-18977	25	57	re	re	VERB
ajfa-18977	25	58	than	than	ADP
ajfa-18977	25	59	non	non	ADJ
ajfa-18977	25	60	ls	ls	PROPN
ajfa-18977	25	61	used	use	VERB
ajfa-18977	25	62	to	to	ADP
ajfa-18977	25	63	mponents	mponent	NOUN
ajfa-18977	25	64	,	,	PUNCT
ajfa-18977	25	65	w	w	PROPN
ajfa-18977	25	66	orate	orate	PROPN
ajfa-18977	25	67	websit	websit	NOUN
ajfa-18977	25	68	ape	ape	NOUN
ajfa-18977	25	69	has	have	AUX
ajfa-18977	25	70	see	see	VERB
ajfa-18977	25	71	including	include	VERB
ajfa-18977	25	72	t	t	PROPN
ajfa-18977	25	73	nd	nd	NUM
ajfa-18977	25	74	data	data	PROPN
ajfa-18977	25	75	anal	anal	PROPN
ajfa-18977	25	76	lso	lso	PROPN
ajfa-18977	25	77	affected	affect	VERB
ajfa-18977	25	78	key	key	ADJ
ajfa-18977	25	79	stakeho	stakeho	ADJ
ajfa-18977	25	80	sion	sion	PROPN
ajfa-18977	25	81	-	-	PUNCT
ajfa-18977	25	82	makin	makin	NOUN
ajfa-18977	25	83	dures	dure	VERB
ajfa-18977	25	84	as	as	ADP
ajfa-18977	25	85	w	w	PROPN
ajfa-18977	25	86	tively	tively	ADV
ajfa-18977	25	87	impa	impa	ADJ
ajfa-18977	25	88	cessary	cessary	ADJ
ajfa-18977	25	89	for	for	ADP
ajfa-18977	25	90	m	m	NOUN
ajfa-18977	25	91	arly	arly	ADV
ajfa-18977	25	92	,	,	PUNCT
ajfa-18977	25	93	an	an	DET
ajfa-18977	25	94	ext	ext	NOUN
ajfa-18977	25	95	of	of	ADP
ajfa-18977	25	96	ifr	ifr	PROPN
ajfa-18977	25	97	(	(	PUNCT
ajfa-18977	25	98	ifr	ifr	PROPN
ajfa-18977	25	99	ntend	ntend	VERB
ajfa-18977	25	100	that	that	SCONJ
ajfa-18977	25	101	m	m	VERB
ajfa-18977	25	102	r	r	NOUN
ajfa-18977	25	103	only	only	ADV
ajfa-18977	25	104	to	to	ADP
ajfa-18977	25	105	dis	dis	PROPN
ajfa-18977	25	106	investors	investor	NOUN
ajfa-18977	25	107	.	.	PUNCT
ajfa-18977	26	1	t	t	X
ajfa-18977	26	2	another	another	PRON
ajfa-18977	26	3	not	not	PART
ajfa-18977	26	4	due	due	ADP
ajfa-18977	26	5	to	to	ADP
ajfa-18977	26	6	the	the	DET
ajfa-18977	26	7	udy	udy	NOUN
ajfa-18977	26	8	by	by	ADP
ajfa-18977	26	9	efim	efim	NOUN
ajfa-18977	26	10	especially	especially	ADV
ajfa-18977	26	11	p	p	PRON
ajfa-18977	26	12	portfolio	portfolio	NOUN
ajfa-18977	26	13	pu	pu	PROPN
ajfa-18977	26	14	ough	ough	PROPN
ajfa-18977	26	15	to	to	PART
ajfa-18977	26	16	up	up	VERB
ajfa-18977	26	17	n	n	PRON
ajfa-18977	26	18	malaysian	malaysian	ADJ
ajfa-18977	26	19	nstrates	nstrate	NOUN
ajfa-18977	26	20	that	that	SCONJ
ajfa-18977	26	21	nt	not	PART
ajfa-18977	26	22	on	on	ADP
ajfa-18977	26	23	their	their	PRON
ajfa-18977	26	24	w	w	PROPN
ajfa-18977	26	25	ll	ll	VERB
ajfa-18977	26	26	voluntary	voluntary	ADJ
ajfa-18977	26	27	assessing	assessing	NOUN
ajfa-18977	26	28	acerbated	acerbate	VERB
ajfa-18977	26	29	b	b	PROPN
ajfa-18977	26	30	ss	ss	NOUN
ajfa-18977	26	31	of	of	ADP
ajfa-18977	26	32	info	info	NOUN
ajfa-18977	26	33	reporting	reporting	NOUN
ajfa-18977	26	34	.	.	PUNCT
ajfa-18977	27	1	been	be	AUX
ajfa-18977	27	2	widel	widel	PROPN
ajfa-18977	27	3	financial	financial	ADJ
ajfa-18977	27	4	r	r	PROPN
ajfa-18977	27	5	tly	tly	ADV
ajfa-18977	27	6	,	,	PUNCT
ajfa-18977	27	7	only	only	ADV
ajfa-18977	27	8	qua	qua	ADP
ajfa-18977	27	9	riteria	riteria	PROPN
ajfa-18977	27	10	for	for	ADP
ajfa-18977	27	11	a	a	DET
ajfa-18977	27	12	eports	eport	NOUN
ajfa-18977	27	13	)	)	PUNCT
ajfa-18977	27	14	,	,	PUNCT
ajfa-18977	27	15	wh	wh	VERB
ajfa-18977	27	16	ion	ion	NOUN
ajfa-18977	27	17	-	-	PUNCT
ajfa-18977	27	18	making	make	VERB
ajfa-18977	27	19	ova	ova	NOUN
ajfa-18977	27	20	&	&	CCONJ
ajfa-18977	27	21	rozh	rozh	PROPN
ajfa-18977	27	22	measuring	measure	VERB
ajfa-18977	27	23	regulations	regulation	NOUN
ajfa-18977	27	24	n	n	CCONJ
ajfa-18977	27	25	-	-	PUNCT
ajfa-18977	27	26	financial	financial	ADJ
ajfa-18977	27	27	i	i	PRON
ajfa-18977	27	28	gauge	gauge	VERB
ajfa-18977	27	29	if	if	SCONJ
ajfa-18977	27	30	which	which	PRON
ajfa-18977	27	31	are	be	AUX
ajfa-18977	27	32	al	al	PROPN
ajfa-18977	27	33	tes	tes	PROPN
ajfa-18977	27	34	.	.	PUNCT
ajfa-18977	28	1	the	the	DET
ajfa-18977	28	2	arg	arg	NOUN
ajfa-18977	28	3	3	3	NUM
ajfa-18977	28	4	en	en	ADP
ajfa-18977	28	5	substant	substant	NOUN
ajfa-18977	28	6	the	the	DET
ajfa-18977	28	7	internet	internet	NOUN
ajfa-18977	28	8	lytics	lytic	NOUN
ajfa-18977	28	9	(	(	PUNCT
ajfa-18977	28	10	tibe	tibe	VERB
ajfa-18977	28	11	d	d	PROPN
ajfa-18977	28	12	the	the	DET
ajfa-18977	28	13	conten	conten	ADJ
ajfa-18977	28	14	olders	older	NOUN
ajfa-18977	28	15	,	,	PUNCT
ajfa-18977	28	16	part	part	NOUN
ajfa-18977	28	17	ng	ng	PROPN
ajfa-18977	28	18	(	(	PUNCT
ajfa-18977	28	19	serban	serban	PROPN
ajfa-18977	28	20	,	,	PUNCT
ajfa-18977	28	21	2	2	NUM
ajfa-18977	28	22	well	well	ADV
ajfa-18977	28	23	as	as	ADP
ajfa-18977	28	24	spec	spec	PROPN
ajfa-18977	28	25	act	act	PROPN
ajfa-18977	28	26	ifr	ifr	PROPN
ajfa-18977	28	27	qua	qua	NOUN
ajfa-18977	28	28	making	make	VERB
ajfa-18977	28	29	an	an	DET
ajfa-18977	28	30	tensive	tensive	ADJ
ajfa-18977	28	31	amo	amo	PROPN
ajfa-18977	28	32	rq	rq	NOUN
ajfa-18977	28	33	)	)	PUNCT
ajfa-18977	28	34	.	.	PUNCT
ajfa-18977	29	1	for	for	ADP
ajfa-18977	29	2	ins	ins	PROPN
ajfa-18977	29	3	management	management	NOUN
ajfa-18977	29	4	sclose	sclose	NOUN
ajfa-18977	29	5	posit	posit	VERB
ajfa-18977	29	6	this	this	PRON
ajfa-18977	29	7	is	be	AUX
ajfa-18977	29	8	due	due	ADJ
ajfa-18977	29	9	te	te	PROPN
ajfa-18977	29	10	,	,	PUNCT
ajfa-18977	29	11	different	different	ADJ
ajfa-18977	29	12	lack	lack	NOUN
ajfa-18977	29	13	of	of	ADP
ajfa-18977	29	14	acc	acc	PROPN
ajfa-18977	29	15	mova	mova	PROPN
ajfa-18977	29	16	and	and	CCONJ
ajfa-18977	29	17	ro	ro	X
ajfa-18977	29	18	prospective	prospective	ADJ
ajfa-18977	29	19	urposes	urpose	NOUN
ajfa-18977	29	20	.	.	PUNCT
ajfa-18977	30	1	an	an	DET
ajfa-18977	30	2	pdate	pdate	NOUN
ajfa-18977	30	3	their	their	PRON
ajfa-18977	30	4	n	n	CCONJ
ajfa-18977	30	5	corporate	corporate	ADJ
ajfa-18977	30	6	t	t	NOUN
ajfa-18977	30	7	most	most	ADV
ajfa-18977	30	8	mala	mala	ADJ
ajfa-18977	30	9	websites	website	NOUN
ajfa-18977	30	10	.	.	PUNCT
ajfa-18977	31	1	th	th	X
ajfa-18977	31	2	in	in	ADP
ajfa-18977	31	3	nature	nature	NOUN
ajfa-18977	31	4	.	.	PUNCT
ajfa-18977	32	1	the	the	DET
ajfa-18977	32	2	conte	conte	NOUN
ajfa-18977	32	3	by	by	ADP
ajfa-18977	32	4	the	the	DET
ajfa-18977	32	5	scarc	scarc	ADJ
ajfa-18977	32	6	ormation	ormation	NOUN
ajfa-18977	32	7	,	,	PUNCT
ajfa-18977	32	8	w	w	NOUN
ajfa-18977	32	9	multiple	multiple	NOUN
ajfa-18977	32	10	p	p	X
ajfa-18977	32	11	ly	ly	ADP
ajfa-18977	32	12	used	use	VERB
ajfa-18977	32	13	to	to	ADP
ajfa-18977	32	14	ratios	ratio	NOUN
ajfa-18977	32	15	,	,	PUNCT
ajfa-18977	32	16	fina	fina	PROPN
ajfa-18977	32	17	alitative	alitative	PROPN
ajfa-18977	32	18	cha	cha	PROPN
ajfa-18977	32	19	assessment	assessment	PROPN
ajfa-18977	32	20	hile	hile	VERB
ajfa-18977	32	21	the	the	DET
ajfa-18977	32	22	crit	crit	NOUN
ajfa-18977	32	23	g	g	NOUN
ajfa-18977	32	24	,	,	PUNCT
ajfa-18977	32	25	are	be	AUX
ajfa-18977	32	26	given	give	VERB
ajfa-18977	32	27	hnova	hnova	PROPN
ajfa-18977	32	28	,	,	PUNCT
ajfa-18977	32	29	2018	2018	NUM
ajfa-18977	32	30	tools	tool	NOUN
ajfa-18977	32	31	do	do	AUX
ajfa-18977	32	32	n	n	PRON
ajfa-18977	32	33	s	s	VERB
ajfa-18977	32	34	on	on	ADP
ajfa-18977	32	35	the	the	DET
ajfa-18977	32	36	ba	ba	PROPN
ajfa-18977	32	37	information	information	NOUN
ajfa-18977	32	38	frq	frq	PROPN
ajfa-18977	32	39	are	be	AUX
ajfa-18977	32	40	in	in	ADP
ajfa-18977	32	41	lso	lso	PROPN
ajfa-18977	32	42	vital	vital	ADJ
ajfa-18977	32	43	in	in	ADP
ajfa-18977	32	44	guments	gument	NOUN
ajfa-18977	32	45	hig	hig	PROPN
ajfa-18977	32	46	asian	asian	ADJ
ajfa-18977	32	47	tial	tial	ADJ
ajfa-18977	32	48	changes	change	NOUN
ajfa-18977	32	49	of	of	ADP
ajfa-18977	32	50	things	thing	NOUN
ajfa-18977	32	51	erius	erius	PROPN
ajfa-18977	32	52	&	&	CCONJ
ajfa-18977	32	53	hirt	hirt	PROPN
ajfa-18977	32	54	nt	not	PART
ajfa-18977	32	55	and	and	CCONJ
ajfa-18977	32	56	comm	comm	NOUN
ajfa-18977	32	57	icularly	icularly	ADV
ajfa-18977	32	58	sha	sha	PROPN
ajfa-18977	32	59	2017	2017	NUM
ajfa-18977	32	60	;	;	PUNCT
ajfa-18977	32	61	schal	schal	NOUN
ajfa-18977	32	62	cific	cific	PROPN
ajfa-18977	32	63	accoun	accoun	PROPN
ajfa-18977	32	64	ality	ality	PROPN
ajfa-18977	32	65	(	(	PUNCT
ajfa-18977	32	66	ifrq	ifrq	ADV
ajfa-18977	32	67	informed	inform	VERB
ajfa-18977	32	68	ec	ec	PROPN
ajfa-18977	32	69	ount	ount	NOUN
ajfa-18977	32	70	of	of	ADP
ajfa-18977	32	71	liter	liter	NOUN
ajfa-18977	32	72	stance	stance	NOUN
ajfa-18977	32	73	,	,	PUNCT
ajfa-18977	32	74	bott	bott	PROPN
ajfa-18977	32	75	t	t	PROPN
ajfa-18977	32	76	now	now	ADV
ajfa-18977	32	77	has	have	VERB
ajfa-18977	32	78	b	b	NUM
ajfa-18977	32	79	tive	tive	PROPN
ajfa-18977	32	80	news	news	PROPN
ajfa-18977	32	81	w	w	ADP
ajfa-18977	32	82	to	to	ADP
ajfa-18977	32	83	the	the	DET
ajfa-18977	32	84	unre	unre	NOUN
ajfa-18977	32	85	t	t	NOUN
ajfa-18977	32	86	reporting	report	VERB
ajfa-18977	32	87	e	e	NOUN
ajfa-18977	32	88	counting	count	VERB
ajfa-18977	32	89	sta	sta	PROPN
ajfa-18977	32	90	ozhnova	ozhnova	X
ajfa-18977	32	91	(	(	PUNCT
ajfa-18977	32	92	20	20	NUM
ajfa-18977	32	93	e	e	NOUN
ajfa-18977	32	94	investors	investor	NOUN
ajfa-18977	32	95	,	,	PUNCT
ajfa-18977	32	96	other	other	ADJ
ajfa-18977	32	97	crucia	crucia	NOUN
ajfa-18977	32	98	corporate	corporate	ADJ
ajfa-18977	32	99	i	i	PRON
ajfa-18977	32	100	practices	practice	VERB
ajfa-18977	32	101	,	,	PUNCT
ajfa-18977	32	102	i	i	PRON
ajfa-18977	32	103	aysian	aysian	PROPN
ajfa-18977	32	104	listed	list	VERB
ajfa-18977	32	105	his	his	PRON
ajfa-18977	32	106	can	can	AUX
ajfa-18977	32	107	be	be	AUX
ajfa-18977	32	108	e	e	NOUN
ajfa-18977	32	109	ent	ent	NOUN
ajfa-18977	32	110	of	of	ADP
ajfa-18977	32	111	info	info	NOUN
ajfa-18977	32	112	city	city	NOUN
ajfa-18977	32	113	of	of	ADP
ajfa-18977	32	114	a	a	DET
ajfa-18977	32	115	reli	reli	NOUN
ajfa-18977	32	116	which	which	PRON
ajfa-18977	32	117	cor	cor	PROPN
ajfa-18977	32	118	previous	previous	ADJ
ajfa-18977	32	119	stu	stu	PROPN
ajfa-18977	32	120	assess	assess	VERB
ajfa-18977	32	121	ifrq	ifrq	ADJ
ajfa-18977	32	122	ancial	ancial	ADJ
ajfa-18977	32	123	state	state	NOUN
ajfa-18977	32	124	aracteristics	aracteristic	NOUN
ajfa-18977	32	125	(	(	PUNCT
ajfa-18977	32	126	e.g.	e.g.	ADV
ajfa-18977	32	127	,	,	PUNCT
ajfa-18977	32	128	the	the	DET
ajfa-18977	32	129	e	e	PROPN
ajfa-18977	32	130	teria	teria	NOUN
ajfa-18977	32	131	of	of	ADP
ajfa-18977	32	132	info	info	NOUN
ajfa-18977	32	133	n	n	ADV
ajfa-18977	32	134	less	less	ADV
ajfa-18977	32	135	atten	atten	ADJ
ajfa-18977	32	136	8)	8)	NUM
ajfa-18977	32	137	.	.	PUNCT
ajfa-18977	33	1	in	in	ADP
ajfa-18977	33	2	a	a	DET
ajfa-18977	33	3	sim	sim	NOUN
ajfa-18977	33	4	not	not	PART
ajfa-18977	33	5	comply	comply	ADV
ajfa-18977	33	6	asis	asis	NOUN
ajfa-18977	33	7	that	that	SCONJ
ajfa-18977	33	8	the	the	DET
ajfa-18977	33	9	n.	n.	NOUN
ajfa-18977	33	10	the	the	DET
ajfa-18977	33	11	study	study	NOUN
ajfa-18977	33	12	nadequate	nadequate	NOUN
ajfa-18977	33	13	enhancing	enhance	VERB
ajfa-18977	33	14	hlighted	hlighte	VERB
ajfa-18977	33	15	ab	ab	PROPN
ajfa-18977	33	16	n	n	PRON
ajfa-18977	33	17	journal	journal	NOUN
ajfa-18977	33	18	of	of	ADP
ajfa-18977	33	19	f	f	PROPN
ajfa-18977	33	20	s	s	PROPN
ajfa-18977	33	21	in	in	ADP
ajfa-18977	33	22	the	the	DET
ajfa-18977	33	23	21	21	NUM
ajfa-18977	33	24	(	(	PUNCT
ajfa-18977	33	25	iot	iot	NOUN
ajfa-18977	33	26	)	)	PUNCT
ajfa-18977	33	27	,	,	PUNCT
ajfa-18977	33	28	bloc	bloc	PROPN
ajfa-18977	33	29	th	th	NUM
ajfa-18977	33	30	,	,	PUNCT
ajfa-18977	33	31	2019	2019	NUM
ajfa-18977	33	32	)	)	PUNCT
ajfa-18977	33	33	.	.	PUNCT
ajfa-18977	34	1	t	t	PROPN
ajfa-18977	34	2	munication	munication	NOUN
ajfa-18977	34	3	areholders	areholder	NOUN
ajfa-18977	34	4	,	,	PUNCT
ajfa-18977	34	5	ller	ller	PROPN
ajfa-18977	34	6	et	et	PROPN
ajfa-18977	34	7	al	al	PROPN
ajfa-18977	34	8	.	.	PROPN
ajfa-18977	34	9	,	,	PUNCT
ajfa-18977	34	10	2	2	NUM
ajfa-18977	34	11	nting	nte	VERB
ajfa-18977	34	12	standa	standa	PROPN
ajfa-18977	34	13	q	q	NOUN
ajfa-18977	34	14	)	)	PUNCT
ajfa-18977	34	15	,	,	PUNCT
ajfa-18977	34	16	preventi	preventi	PROPN
ajfa-18977	34	17	conomic	conomic	PROPN
ajfa-18977	34	18	de	de	PROPN
ajfa-18977	34	19	rature	rature	NOUN
ajfa-18977	34	20	point	point	NOUN
ajfa-18977	34	21	ti	ti	INTJ
ajfa-18977	34	22	et	et	NOUN
ajfa-18977	34	23	al	al	PROPN
ajfa-18977	34	24	.	.	PUNCT
ajfa-18977	35	1	(	(	PUNCT
ajfa-18977	35	2	201	201	NUM
ajfa-18977	35	3	broad	broad	ADJ
ajfa-18977	35	4	discre	discre	NOUN
ajfa-18977	35	5	while	while	SCONJ
ajfa-18977	35	6	omittin	omittin	PROPN
ajfa-18977	35	7	egulated	egulate	VERB
ajfa-18977	35	8	po	po	NOUN
ajfa-18977	35	9	entities	entity	NOUN
ajfa-18977	35	10	prov	prov	PROPN
ajfa-18977	35	11	andards	andard	NOUN
ajfa-18977	35	12	for	for	ADP
ajfa-18977	35	13	018	018	NUM
ajfa-18977	35	14	)	)	PUNCT
ajfa-18977	35	15	.	.	PUNCT
ajfa-18977	36	1	this	this	DET
ajfa-18977	36	2	h	h	NOUN
ajfa-18977	36	3	to	to	PART
ajfa-18977	36	4	make	make	VERB
ajfa-18977	36	5	co	co	PART
ajfa-18977	36	6	al	al	PROPN
ajfa-18977	36	7	issue	issue	NOUN
ajfa-18977	36	8	is	be	AUX
ajfa-18977	36	9	t	t	PROPN
ajfa-18977	36	10	information	information	NOUN
ajfa-18977	36	11	n	n	ADP
ajfa-18977	36	12	which	which	PRON
ajfa-18977	36	13	a	a	DET
ajfa-18977	36	14	d	d	PROPN
ajfa-18977	36	15	companie	companie	PROPN
ajfa-18977	36	16	explained	explain	VERB
ajfa-18977	36	17	b	b	PROPN
ajfa-18977	36	18	ormation	ormation	NOUN
ajfa-18977	36	19	u	u	NOUN
ajfa-18977	36	20	iable	iable	ADJ
ajfa-18977	36	21	measu	measu	PROPN
ajfa-18977	36	22	responds	respond	VERB
ajfa-18977	36	23	t	t	PROPN
ajfa-18977	36	24	udies	udie	NOUN
ajfa-18977	36	25	show	show	VERB
ajfa-18977	36	26	q.	q.	NOUN
ajfa-18977	36	27	these	these	DET
ajfa-18977	36	28	m	m	PROPN
ajfa-18977	36	29	ement	ement	ADJ
ajfa-18977	36	30	resta	resta	PROPN
ajfa-18977	36	31	s	s	PROPN
ajfa-18977	36	32	that	that	PRON
ajfa-18977	36	33	can	can	AUX
ajfa-18977	36	34	be	be	AUX
ajfa-18977	36	35	existence	existence	NOUN
ajfa-18977	36	36	of	of	ADP
ajfa-18977	36	37	ormation	ormation	NOUN
ajfa-18977	36	38	us	us	PROPN
ajfa-18977	36	39	ntion	ntion	NOUN
ajfa-18977	36	40	(	(	PUNCT
ajfa-18977	36	41	kelto	kelto	PROPN
ajfa-18977	36	42	milar	milar	PROPN
ajfa-18977	36	43	vein	vein	VERB
ajfa-18977	36	44	,	,	PUNCT
ajfa-18977	36	45	h	h	NOUN
ajfa-18977	36	46	y	y	PROPN
ajfa-18977	36	47	with	with	ADP
ajfa-18977	36	48	inter	inter	ADJ
ajfa-18977	36	49	ese	ese	NOUN
ajfa-18977	36	50	tools	tool	NOUN
ajfa-18977	36	51	em	em	PRON
ajfa-18977	36	52	y	y	PROPN
ajfa-18977	36	53	also	also	ADV
ajfa-18977	36	54	demo	demo	VERB
ajfa-18977	36	55	in	in	AUX
ajfa-18977	36	56	consider	consider	VERB
ajfa-18977	36	57	the	the	DET
ajfa-18977	36	58	quality	quality	NOUN
ajfa-18977	36	59	ove	ove	NOUN
ajfa-18977	36	60	imply	imply	VERB
ajfa-18977	36	61	t	t	PROPN
ajfa-18977	36	62	finance	finance	PROPN
ajfa-18977	36	63	&	&	CCONJ
ajfa-18977	36	64	ac	ac	PROPN
ajfa-18977	36	65	issn	issn	PROPN
ajfa-18977	36	66	19	19	NUM
ajfa-18977	36	67	2024	2024	NUM
ajfa-18977	36	68	,	,	PUNCT
ajfa-18977	36	69	vol	vol	NOUN
ajfa-18977	36	70	.	.	NOUN
ajfa-18977	36	71	1	1	NUM
ajfa-18977	36	72	ajfa.macro	ajfa.macro	NUM
ajfa-18977	36	73	1st	1st	ADJ
ajfa-18977	36	74	century	century	NOUN
ajfa-18977	36	75	ckchain	ckchain	NOUN
ajfa-18977	36	76	tech	tech	NOUN
ajfa-18977	36	77	the	the	DET
ajfa-18977	36	78	emerge	emerge	NOUN
ajfa-18977	36	79	strategy	strategy	NOUN
ajfa-18977	36	80	of	of	ADP
ajfa-18977	36	81	in	in	ADP
ajfa-18977	36	82	dealing	deal	VERB
ajfa-18977	36	83	w	w	PROPN
ajfa-18977	36	84	2019	2019	NUM
ajfa-18977	36	85	)	)	PUNCT
ajfa-18977	36	86	.	.	PUNCT
ajfa-18977	37	1	howe	howe	NOUN
ajfa-18977	37	2	ards	ard	NOUN
ajfa-18977	37	3	govern	govern	VERB
ajfa-18977	37	4	ing	ing	ADJ
ajfa-18977	37	5	investo	investo	ADJ
ajfa-18977	37	6	ecision	ecision	NOUN
ajfa-18977	37	7	(	(	PUNCT
ajfa-18977	37	8	bot	bot	NOUN
ajfa-18977	37	9	ts	ts	X
ajfa-18977	37	10	to	to	ADP
ajfa-18977	37	11	certain	certain	ADJ
ajfa-18977	37	12	14	14	NUM
ajfa-18977	37	13	)	)	PUNCT
ajfa-18977	37	14	and	and	CCONJ
ajfa-18977	37	15	ke	ke	NOUN
ajfa-18977	37	16	etion	etion	NOUN
ajfa-18977	37	17	to	to	ADP
ajfa-18977	37	18	ma	ma	PROPN
ajfa-18977	37	19	ng	ng	PROPN
ajfa-18977	37	20	negative	negative	PROPN
ajfa-18977	37	21	olicy	olicy	PROPN
ajfa-18977	37	22	that	that	PRON
ajfa-18977	37	23	ex	ex	PROPN
ajfa-18977	37	24	vide	vide	PROPN
ajfa-18977	37	25	differen	differen	PROPN
ajfa-18977	37	26	r	r	NOUN
ajfa-18977	37	27	corporate	corporate	NOUN
ajfa-18977	37	28	has	have	AUX
ajfa-18977	37	29	made	make	VERB
ajfa-18977	37	30	it	it	PRON
ajfa-18977	37	31	omparisons	omparison	NOUN
ajfa-18977	37	32	b	b	NOUN
ajfa-18977	37	33	that	that	SCONJ
ajfa-18977	37	34	some	some	DET
ajfa-18977	37	35	r	r	NOUN
ajfa-18977	37	36	n	n	NOUN
ajfa-18977	37	37	on	on	ADP
ajfa-18977	37	38	their	their	PRON
ajfa-18977	37	39	w	w	PROPN
ajfa-18977	37	40	study	study	NOUN
ajfa-18977	37	41	cond	cond	NOUN
ajfa-18977	37	42	es	es	NOUN
ajfa-18977	37	43	sluggishly	sluggishly	ADV
ajfa-18977	37	44	by	by	ADP
ajfa-18977	37	45	virtue	virtue	NOUN
ajfa-18977	37	46	of	of	ADP
ajfa-18977	37	47	used	use	VERB
ajfa-18977	37	48	for	for	ADP
ajfa-18977	37	49	ec	ec	PROPN
ajfa-18977	37	50	urement	urement	PROPN
ajfa-18977	37	51	dev	dev	PROPN
ajfa-18977	37	52	to	to	ADP
ajfa-18977	37	53	the	the	DET
ajfa-18977	37	54	qu	qu	PROPN
ajfa-18977	37	55	w	w	PROPN
ajfa-18977	37	56	that	that	DET
ajfa-18977	37	57	inde	inde	ADJ
ajfa-18977	37	58	mechanisms	mechanism	NOUN
ajfa-18977	37	59	atements	atement	NOUN
ajfa-18977	37	60	,	,	PUNCT
ajfa-18977	37	61	e	e	X
ajfa-18977	37	62	e	e	PROPN
ajfa-18977	37	63	measured	measure	VERB
ajfa-18977	37	64	f	f	PROPN
ajfa-18977	37	65	specific	specific	PROPN
ajfa-18977	37	66	d	d	PROPN
ajfa-18977	37	67	sefulness	sefulness	NOUN
ajfa-18977	37	68	,	,	PUNCT
ajfa-18977	37	69	w	w	ADP
ajfa-18977	37	70	on	on	ADP
ajfa-18977	37	71	&	&	CCONJ
ajfa-18977	37	72	yang	yang	PROPN
ajfa-18977	37	73	hanafi	hanafi	PROPN
ajfa-18977	37	74	et	et	PROPN
ajfa-18977	37	75	al	al	PROPN
ajfa-18977	37	76	rnational	rnational	PROPN
ajfa-18977	37	77	f	f	PROPN
ajfa-18977	37	78	mphasise	mphasise	VERB
ajfa-18977	37	79	a	a	DET
ajfa-18977	37	80	monstrates	monstrate	NOUN
ajfa-18977	37	81	th	th	X
ajfa-18977	37	82	ring	ring	NOUN
ajfa-18977	37	83	the	the	DET
ajfa-18977	37	84	v	v	NOUN
ajfa-18977	37	85	y	y	PROPN
ajfa-18977	37	86	of	of	ADP
ajfa-18977	37	87	corpor	corpor	VERB
ajfa-18977	37	88	the	the	DET
ajfa-18977	37	89	need	need	NOUN
ajfa-18977	37	90	to	to	PART
ajfa-18977	37	91	ccounting	ccounte	VERB
ajfa-18977	37	92	946	946	NUM
ajfa-18977	37	93	-	-	PUNCT
ajfa-18977	37	94	052x	052x	NUM
ajfa-18977	37	95	16	16	NUM
ajfa-18977	37	96	,	,	PUNCT
ajfa-18977	37	97	no	no	INTJ
ajfa-18977	37	98	.	.	NOUN
ajfa-18977	37	99	1	1	NUM
ajfa-18977	37	100	think.org/	think.org/	NOUN
ajfa-18977	37	101	y	y	PROPN
ajfa-18977	37	102	due	due	ADP
ajfa-18977	37	103	to	to	ADP
ajfa-18977	37	104	hnology	hnology	NOUN
ajfa-18977	37	105	,	,	PUNCT
ajfa-18977	37	106	ence	ence	NOUN
ajfa-18977	37	107	and	and	CCONJ
ajfa-18977	37	108	internet	internet	NOUN
ajfa-18977	37	109	with	with	ADP
ajfa-18977	37	110	the	the	DET
ajfa-18977	37	111	ever	ever	NOUN
ajfa-18977	37	112	,	,	PUNCT
ajfa-18977	37	113	the	the	DET
ajfa-18977	37	114	ning	ning	NOUN
ajfa-18977	37	115	the	the	DET
ajfa-18977	37	116	ors	or	NOUN
ajfa-18977	37	117	from	from	ADP
ajfa-18977	37	118	tti	tti	PROPN
ajfa-18977	37	119	et	et	PROPN
ajfa-18977	37	120	al	al	PROPN
ajfa-18977	37	121	.	.	PROPN
ajfa-18977	37	122	,	,	PUNCT
ajfa-18977	38	1	n	n	PRON
ajfa-18977	38	2	factors	factor	NOUN
ajfa-18977	38	3	liwon	liwon	VERB
ajfa-18977	38	4	et	et	PROPN
ajfa-18977	38	5	anipulate	anipulate	NOUN
ajfa-18977	38	6	e	e	PROPN
ajfa-18977	38	7	reports	report	VERB
ajfa-18977	38	8	xplicitly	xplicitly	ADV
ajfa-18977	38	9	nt	nt	SCONJ
ajfa-18977	38	10	levels	level	NOUN
ajfa-18977	38	11	internet	internet	NOUN
ajfa-18977	38	12	difficult	difficult	ADJ
ajfa-18977	38	13	between	between	ADP
ajfa-18977	38	14	eporting	eporte	VERB
ajfa-18977	38	15	websites	website	NOUN
ajfa-18977	38	16	ducted	ducte	VERB
ajfa-18977	38	17	in	in	ADP
ajfa-18977	38	18	y	y	PROPN
ajfa-18977	38	19	update	update	NOUN
ajfa-18977	38	20	f	f	PROPN
ajfa-18977	39	1	the	the	DET
ajfa-18977	39	2	fact	fact	NOUN
ajfa-18977	39	3	conomic	conomic	ADJ
ajfa-18977	39	4	vice	vice	NOUN
ajfa-18977	39	5	that	that	PRON
ajfa-18977	39	6	ualitative	ualitative	VERB
ajfa-18977	39	7	ex	ex	NOUN
ajfa-18977	39	8	-	-	VERB
ajfa-18977	39	9	based	base	VERB
ajfa-18977	39	10	include	include	VERB
ajfa-18977	39	11	earnings	earning	NOUN
ajfa-18977	39	12	directly	directly	ADV
ajfa-18977	39	13	etails	etail	VERB
ajfa-18977	39	14	or	or	CCONJ
ajfa-18977	39	15	which	which	PRON
ajfa-18977	39	16	is	be	AUX
ajfa-18977	39	17	g	g	NOUN
ajfa-18977	39	18	,	,	PUNCT
ajfa-18977	39	19	2008	2008	NUM
ajfa-18977	39	20	;	;	PUNCT
ajfa-18977	39	21	l.	l.	PROPN
ajfa-18977	39	22	(	(	PUNCT
ajfa-18977	39	23	2009	2009	NUM
ajfa-18977	39	24	)	)	PUNCT
ajfa-18977	39	25	financial	financial	ADJ
ajfa-18977	39	26	assessing	assess	VERB
ajfa-18977	39	27	hat	hat	NOUN
ajfa-18977	39	28	most	most	ADJ
ajfa-18977	39	29	value	value	NOUN
ajfa-18977	39	30	of	of	ADP
ajfa-18977	39	31	rate	rate	NOUN
ajfa-18977	39	32	data	datum	NOUN
ajfa-18977	39	33	evaluate	evaluate	VERB
ajfa-18977	39	34	ifrq	ifrq	ADJ
ajfa-18977	39	35	th	th	X
ajfa-18977	39	36	to	to	ADP
ajfa-18977	39	37	main	main	PROPN
ajfa-18977	39	38	et	et	PROPN
ajfa-18977	39	39	al	al	PROPN
ajfa-18977	39	40	.	.	PROPN
ajfa-18977	39	41	,	,	PUNCT
ajfa-18977	39	42	2	2	NUM
ajfa-18977	39	43	qualitat	qualitat	NOUN
ajfa-18977	39	44	obtaine	obtaine	NOUN
ajfa-18977	39	45	(	(	PUNCT
ajfa-18977	39	46	2017	2017	NUM
ajfa-18977	39	47	)	)	PUNCT
ajfa-18977	39	48	.	.	PUNCT
ajfa-18977	40	1	informa	informa	NOUN
ajfa-18977	40	2	is	be	AUX
ajfa-18977	40	3	also	also	ADV
ajfa-18977	40	4	complia	complia	PROPN
ajfa-18977	40	5	concep	concep	VERB
ajfa-18977	40	6	standar	standar	PROPN
ajfa-18977	40	7	study	study	PROPN
ajfa-18977	40	8	co	co	VERB
ajfa-18977	40	9	the	the	DET
ajfa-18977	40	10	rem	rem	X
ajfa-18977	40	11	delibera	delibera	NOUN
ajfa-18977	40	12	and	and	CCONJ
ajfa-18977	40	13	se	se	PROPN
ajfa-18977	40	14	section	section	NOUN
ajfa-18977	40	15	limitatio	limitatio	ADJ
ajfa-18977	40	16	2	2	NUM
ajfa-18977	40	17	.	.	PUNCT
ajfa-18977	41	1	liter	liter	VERB
ajfa-18977	41	2	the	the	DET
ajfa-18977	41	3	int	int	NOUN
ajfa-18977	41	4	in	in	ADP
ajfa-18977	41	5	the	the	DET
ajfa-18977	41	6	d	d	PROPN
ajfa-18977	41	7	(	(	PUNCT
ajfa-18977	41	8	1999	1999	NUM
ajfa-18977	41	9	)	)	PUNCT
ajfa-18977	41	10	perform	perform	VERB
ajfa-18977	41	11	online	online	ADJ
ajfa-18977	41	12	t	t	PROPN
ajfa-18977	41	13	(	(	PUNCT
ajfa-18977	41	14	lymer	lymer	PROPN
ajfa-18977	41	15	broaden	broaden	VERB
ajfa-18977	41	16	shareho	shareho	PROPN
ajfa-18977	41	17	mokoal	mokoal	PROPN
ajfa-18977	41	18	compan	compan	NOUN
ajfa-18977	41	19	financia	financia	PROPN
ajfa-18977	41	20	keliwon	keliwon	VERB
ajfa-18977	41	21	despite	despite	SCONJ
ajfa-18977	41	22	reliabili	reliabili	NOUN
ajfa-18977	41	23	rohnov	rohnov	NOUN
ajfa-18977	41	24	that	that	SCONJ
ajfa-18977	41	25	the	the	DET
ajfa-18977	41	26	the	the	DET
ajfa-18977	41	27	digi	digi	NOUN
ajfa-18977	41	28	and	and	CCONJ
ajfa-18977	41	29	you	you	PRON
ajfa-18977	41	30	to	to	ADP
ajfa-18977	41	31	misre	misre	NOUN
ajfa-18977	41	32	note	note	NOUN
ajfa-18977	41	33	,	,	PUNCT
ajfa-18977	41	34	be	be	AUX
ajfa-18977	41	35	manage	manage	NOUN
ajfa-18977	41	36	audited	audit	VERB
ajfa-18977	41	37	horoughly	horoughly	ADV
ajfa-18977	41	38	i	i	PRON
ajfa-18977	41	39	ntain	ntain	VERB
ajfa-18977	41	40	market	market	NOUN
ajfa-18977	41	41	2017	2017	NUM
ajfa-18977	41	42	;	;	PUNCT
ajfa-18977	41	43	mas	mas	PROPN
ajfa-18977	41	44	tive	tive	PROPN
ajfa-18977	41	45	charact	charact	PROPN
ajfa-18977	41	46	d	d	NOUN
ajfa-18977	41	47	from	from	ADP
ajfa-18977	41	48	the	the	DET
ajfa-18977	41	49	this	this	DET
ajfa-18977	41	50	will	will	NOUN
ajfa-18977	41	51	e	e	VERB
ajfa-18977	41	52	ation	ation	NOUN
ajfa-18977	41	53	in	in	ADP
ajfa-18977	41	54	ann	ann	PROPN
ajfa-18977	41	55	being	be	AUX
ajfa-18977	41	56	evalu	evalu	NOUN
ajfa-18977	41	57	ance	ance	ADV
ajfa-18977	41	58	with	with	ADP
ajfa-18977	41	59	ptual	ptual	ADJ
ajfa-18977	41	60	framew	framew	NOUN
ajfa-18977	41	61	rds	rds	PROPN
ajfa-18977	41	62	board	board	PROPN
ajfa-18977	41	63	(	(	PUNCT
ajfa-18977	41	64	m	m	VERB
ajfa-18977	41	65	ontributes	ontributes	ADJ
ajfa-18977	41	66	to	to	ADP
ajfa-18977	41	67	maining	maining	PROPN
ajfa-18977	41	68	se	se	PROPN
ajfa-18977	41	69	ates	ates	PROPN
ajfa-18977	41	70	on	on	ADP
ajfa-18977	41	71	the	the	DET
ajfa-18977	41	72	l	l	NOUN
ajfa-18977	41	73	ction	ction	NOUN
ajfa-18977	41	74	4	4	NUM
ajfa-18977	41	75	exp	exp	NOUN
ajfa-18977	41	76	n	n	PROPN
ajfa-18977	41	77	6	6	NUM
ajfa-18977	41	78	reveals	reveal	VERB
ajfa-18977	41	79	ons	ons	PROPN
ajfa-18977	41	80	.	.	PUNCT
ajfa-18977	42	1	rature	rature	VERB
ajfa-18977	42	2	revi	revi	PROPN
ajfa-18977	42	3	ernet	ernet	NOUN
ajfa-18977	42	4	has	have	AUX
ajfa-18977	42	5	be	be	AUX
ajfa-18977	42	6	digital	digital	ADJ
ajfa-18977	42	7	busin	busin	NOUN
ajfa-18977	42	8	define	define	VERB
ajfa-18977	42	9	ifr	ifr	PROPN
ajfa-18977	42	10	mance	mance	NOUN
ajfa-18977	42	11	of	of	ADP
ajfa-18977	42	12	bus	bus	NOUN
ajfa-18977	42	13	tool	tool	NOUN
ajfa-18977	42	14	analys	analy	NOUN
ajfa-18977	42	15	r	r	NOUN
ajfa-18977	42	16	et	et	NOUN
ajfa-18977	42	17	al	al	PROPN
ajfa-18977	42	18	.	.	PROPN
ajfa-18977	42	19	,	,	PUNCT
ajfa-18977	42	20	199	199	NUM
ajfa-18977	42	21	ned	ne	VERB
ajfa-18977	42	22	to	to	PART
ajfa-18977	42	23	inclu	inclu	VERB
ajfa-18977	42	24	olders	older	NOUN
ajfa-18977	42	25	and	and	CCONJ
ajfa-18977	42	26	leli	leli	NOUN
ajfa-18977	42	27	-	-	PUNCT
ajfa-18977	42	28	mokote	mokote	ADV
ajfa-18977	42	29	ny	ny	PROPN
ajfa-18977	42	30	informa	informa	PROPN
ajfa-18977	42	31	al	al	PROPN
ajfa-18977	42	32	and	and	CCONJ
ajfa-18977	42	33	busi	busi	VERB
ajfa-18977	42	34	n	n	INTJ
ajfa-18977	42	35	et	et	NOUN
ajfa-18977	42	36	al	al	PROPN
ajfa-18977	42	37	.	.	PROPN
ajfa-18977	42	38	,	,	PUNCT
ajfa-18977	42	39	201	201	NUM
ajfa-18977	42	40	e	e	PROPN
ajfa-18977	42	41	ifr	ifr	PROPN
ajfa-18977	42	42	's	's	PART
ajfa-18977	42	43	exte	exte	NOUN
ajfa-18977	42	44	ity	ity	PROPN
ajfa-18977	42	45	are	be	AUX
ajfa-18977	42	46	inten	inten	VERB
ajfa-18977	42	47	va	va	PROPN
ajfa-18977	42	48	,	,	PUNCT
ajfa-18977	42	49	2018	2018	NUM
ajfa-18977	42	50	;	;	PUNCT
ajfa-18977	42	51	si	si	PROPN
ajfa-18977	42	52	e	e	PROPN
ajfa-18977	42	53	integrity	integrity	NOUN
ajfa-18977	42	54	o	o	PROPN
ajfa-18977	42	55	ital	ital	PROPN
ajfa-18977	42	56	era	era	NOUN
ajfa-18977	42	57	.	.	PUNCT
ajfa-18977	43	1	for	for	ADP
ajfa-18977	43	2	ung	ung	PROPN
ajfa-18977	43	3	(	(	PUNCT
ajfa-18977	43	4	2016	2016	NUM
ajfa-18977	43	5	)	)	PUNCT
ajfa-18977	43	6	epresent	epresent	PROPN
ajfa-18977	43	7	inf	inf	PROPN
ajfa-18977	43	8	ecause	ecause	PROPN
ajfa-18977	43	9	ifr	ifr	PROPN
ajfa-18977	43	10	ement	ement	NOUN
ajfa-18977	43	11	can	can	AUX
ajfa-18977	43	12	e	e	VERB
ajfa-18977	43	13	when	when	SCONJ
ajfa-18977	43	14	,	,	PUNCT
ajfa-18977	43	15	in	in	ADP
ajfa-18977	43	16	in	in	ADP
ajfa-18977	43	17	order	order	NOUN
ajfa-18977	43	18	to	to	ADP
ajfa-18977	43	19	t	t	PROPN
ajfa-18977	43	20	efficiency	efficiency	PROPN
ajfa-18977	43	21	sb	sb	PROPN
ajfa-18977	43	22	,	,	PUNCT
ajfa-18977	43	23	2018	2018	NUM
ajfa-18977	43	24	)	)	PUNCT
ajfa-18977	43	25	.	.	PUNCT
ajfa-18977	44	1	teristics	teristics	PROPN
ajfa-18977	44	2	ele	ele	PROPN
ajfa-18977	44	3	prior	prior	ADJ
ajfa-18977	44	4	studie	studie	PROPN
ajfa-18977	44	5	enable	enable	VERB
ajfa-18977	44	6	the	the	DET
ajfa-18977	44	7	o	o	PROPN
ajfa-18977	44	8	nual	nual	ADJ
ajfa-18977	44	9	reports	report	NOUN
ajfa-18977	44	10	uated	uate	VERB
ajfa-18977	44	11	in	in	ADP
ajfa-18977	44	12	ac	ac	PROPN
ajfa-18977	44	13	regard	regard	NOUN
ajfa-18977	44	14	to	to	ADP
ajfa-18977	44	15	work	work	VERB
ajfa-18977	44	16	for	for	ADP
ajfa-18977	44	17	fi	fi	NOUN
ajfa-18977	44	18	masb	masb	NOUN
ajfa-18977	44	19	)	)	PUNCT
ajfa-18977	44	20	acr	acr	NOUN
ajfa-18977	44	21	o	o	NOUN
ajfa-18977	44	22	the	the	DET
ajfa-18977	44	23	body	body	NOUN
ajfa-18977	44	24	o	o	NOUN
ajfa-18977	44	25	ction	ction	NOUN
ajfa-18977	44	26	of	of	ADP
ajfa-18977	44	27	th	th	X
ajfa-18977	44	28	literature	literature	PROPN
ajfa-18977	44	29	re	re	PROPN
ajfa-18977	44	30	plains	plain	VERB
ajfa-18977	44	31	the	the	DET
ajfa-18977	44	32	this	this	DET
ajfa-18977	44	33	study	study	NOUN
ajfa-18977	44	34	's	's	PART
ajfa-18977	44	35	iew	iew	PROPN
ajfa-18977	44	36	ecome	ecome	PROPN
ajfa-18977	44	37	prev	prev	PROPN
ajfa-18977	44	38	ness	ness	X
ajfa-18977	44	39	environ	environ	ADP
ajfa-18977	44	40	r	r	NOUN
ajfa-18977	44	41	as	as	ADP
ajfa-18977	44	42	the	the	DET
ajfa-18977	44	43	use	use	NOUN
ajfa-18977	44	44	sinesses	sinesse	NOUN
ajfa-18977	44	45	.	.	PUNCT
ajfa-18977	45	1	in	in	ADP
ajfa-18977	45	2	sis	sis	NOUN
ajfa-18977	45	3	and	and	CCONJ
ajfa-18977	45	4	mul	mul	PROPN
ajfa-18977	45	5	99	99	NUM
ajfa-18977	45	6	;	;	PUNCT
ajfa-18977	45	7	lizzcha	lizzcha	NOUN
ajfa-18977	45	8	ude	ude	VERB
ajfa-18977	45	9	the	the	DET
ajfa-18977	45	10	notio	notio	NOUN
ajfa-18977	45	11	potential	potential	NOUN
ajfa-18977	45	12	i	i	PRON
ajfa-18977	45	13	eli	eli	PROPN
ajfa-18977	45	14	,	,	PUNCT
ajfa-18977	45	15	2012	2012	NUM
ajfa-18977	45	16	)	)	PUNCT
ajfa-18977	45	17	.	.	PUNCT
ajfa-18977	46	1	c	c	PROPN
ajfa-18977	46	2	ation	ation	PROPN
ajfa-18977	46	3	to	to	PART
ajfa-18977	46	4	in	in	ADP
ajfa-18977	46	5	iness	iness	PROPN
ajfa-18977	46	6	report	report	NOUN
ajfa-18977	46	7	18	18	NUM
ajfa-18977	46	8	;	;	PUNCT
ajfa-18977	46	9	kaur	kaur	PROPN
ajfa-18977	46	10	&	&	CCONJ
ajfa-18977	46	11	ensive	ensive	ADJ
ajfa-18977	46	12	use	use	NOUN
ajfa-18977	46	13	nsifying	nsifye	VERB
ajfa-18977	46	14	,	,	PUNCT
ajfa-18977	46	15	wh	wh	PROPN
ajfa-18977	46	16	ia	ia	PROPN
ajfa-18977	46	17	et	et	PROPN
ajfa-18977	46	18	al	al	PROPN
ajfa-18977	46	19	.	.	PROPN
ajfa-18977	46	20	,	,	PUNCT
ajfa-18977	46	21	20	20	NUM
ajfa-18977	46	22	of	of	ADP
ajfa-18977	46	23	ifr	ifr	PROPN
ajfa-18977	46	24	has	have	VERB
ajfa-18977	46	25	b	b	NUM
ajfa-18977	46	26	r	r	NOUN
ajfa-18977	46	27	example	example	NOUN
ajfa-18977	46	28	,	,	PUNCT
ajfa-18977	46	29	,	,	PUNCT
ajfa-18977	46	30	the	the	DET
ajfa-18977	46	31	poor	poor	ADJ
ajfa-18977	46	32	g	g	NOUN
ajfa-18977	46	33	formation	formation	NOUN
ajfa-18977	46	34	f	f	NOUN
ajfa-18977	46	35	r	r	NOUN
ajfa-18977	46	36	relies	rely	VERB
ajfa-18977	46	37	heav	heav	PROPN
ajfa-18977	46	38	easily	easily	ADV
ajfa-18977	46	39	misle	misle	PROPN
ajfa-18977	46	40	fact	fact	NOUN
ajfa-18977	46	41	,	,	PUNCT
ajfa-18977	47	1	they	they	PRON
ajfa-18977	47	2	accommoda	accommoda	VERB
ajfa-18977	47	3	y	y	PROPN
ajfa-18977	47	4	(	(	PUNCT
ajfa-18977	47	5	braam	braam	NOUN
ajfa-18977	47	6	&	&	CCONJ
ajfa-18977	47	7	hence	hence	ADV
ajfa-18977	47	8	,	,	PUNCT
ajfa-18977	47	9	the	the	DET
ajfa-18977	47	10	ements	ement	NOUN
ajfa-18977	47	11	thro	thro	VERB
ajfa-18977	47	12	es	es	X
ajfa-18977	47	13	of	of	ADP
ajfa-18977	47	14	braam	braam	NOUN
ajfa-18977	47	15	operationali	operationali	PROPN
ajfa-18977	47	16	and	and	CCONJ
ajfa-18977	47	17	investo	investo	ADJ
ajfa-18977	47	18	cordance	cordance	NOUN
ajfa-18977	47	19	w	w	ADP
ajfa-18977	47	20	the	the	DET
ajfa-18977	47	21	qualita	qualita	PROPN
ajfa-18977	47	22	nancial	nancial	PROPN
ajfa-18977	47	23	rep	rep	PROPN
ajfa-18977	47	24	oss	oss	PROPN
ajfa-18977	47	25	160	160	NUM
ajfa-18977	47	26	list	list	NOUN
ajfa-18977	47	27	of	of	ADP
ajfa-18977	47	28	literature	literature	NOUN
ajfa-18977	47	29	his	his	PRON
ajfa-18977	47	30	study	study	NOUN
ajfa-18977	47	31	is	be	AUX
ajfa-18977	47	32	eview	eview	NOUN
ajfa-18977	47	33	and	and	CCONJ
ajfa-18977	47	34	a	a	DET
ajfa-18977	47	35	results	result	NOUN
ajfa-18977	47	36	.	.	PUNCT
ajfa-18977	48	1	me	i	PRON
ajfa-18977	48	2	s	s	VERB
ajfa-18977	48	3	conclusion	conclusion	NOUN
ajfa-18977	48	4	valent	valent	NOUN
ajfa-18977	48	5	as	as	ADP
ajfa-18977	48	6	a	a	DET
ajfa-18977	48	7	m	m	NOUN
ajfa-18977	48	8	nment	nment	ADJ
ajfa-18977	48	9	,	,	PUNCT
ajfa-18977	48	10	wher	wher	ADJ
ajfa-18977	48	11	e	e	PROPN
ajfa-18977	48	12	of	of	ADP
ajfa-18977	48	13	interne	interne	ADJ
ajfa-18977	48	14	nternet	nternet	NOUN
ajfa-18977	48	15	-	-	PUNCT
ajfa-18977	48	16	based	base	VERB
ajfa-18977	48	17	ltimedia	ltimedia	PROPN
ajfa-18977	48	18	co	co	X
ajfa-18977	48	19	arly	arly	ADV
ajfa-18977	48	20	et	et	PROPN
ajfa-18977	48	21	al	al	PROPN
ajfa-18977	48	22	.	.	PROPN
ajfa-18977	48	23	,	,	PUNCT
ajfa-18977	48	24	on	on	ADP
ajfa-18977	48	25	of	of	ADP
ajfa-18977	48	26	"	"	PUNCT
ajfa-18977	48	27	comp	comp	NOUN
ajfa-18977	48	28	investors	investor	NOUN
ajfa-18977	48	29	in	in	ADP
ajfa-18977	48	30	companies	company	NOUN
ajfa-18977	48	31	g	g	PROPN
ajfa-18977	48	32	nterested	ntereste	VERB
ajfa-18977	48	33	st	st	PROPN
ajfa-18977	48	34	ting	ting	PROPN
ajfa-18977	48	35	(	(	PUNCT
ajfa-18977	48	36	garca	garca	VERB
ajfa-18977	48	37	singh	singh	ADJ
ajfa-18977	48	38	,	,	PUNCT
ajfa-18977	48	39	2019	2019	NUM
ajfa-18977	48	40	in	in	ADP
ajfa-18977	48	41	the	the	DET
ajfa-18977	48	42	21s	21s	PROPN
ajfa-18977	48	43	hich	hich	PROPN
ajfa-18977	48	44	require	require	VERB
ajfa-18977	48	45	018	018	NOUN
ajfa-18977	48	46	)	)	PUNCT
ajfa-18977	48	47	.	.	PUNCT
ajfa-18977	49	1	simila	simila	PROPN
ajfa-18977	49	2	been	be	VERB
ajfa-18977	49	3	jeopar	jeopar	NOUN
ajfa-18977	49	4	according	accord	VERB
ajfa-18977	49	5	t	t	NOUN
ajfa-18977	49	6	governance	governance	NOUN
ajfa-18977	49	7	for	for	ADP
ajfa-18977	49	8	personal	personal	ADJ
ajfa-18977	49	9	vily	vily	ADV
ajfa-18977	49	10	on	on	ADP
ajfa-18977	49	11	hyp	hyp	PROPN
ajfa-18977	49	12	ead	ead	PROPN
ajfa-18977	49	13	investor	investor	NOUN
ajfa-18977	49	14	have	have	AUX
ajfa-18977	49	15	not	not	PART
ajfa-18977	49	16	4	4	NUM
ajfa-18977	49	17	ate	eat	VERB
ajfa-18977	49	18	the	the	DET
ajfa-18977	49	19	need	need	NOUN
ajfa-18977	49	20	van	van	PROPN
ajfa-18977	49	21	beest	beest	PROPN
ajfa-18977	49	22	e	e	PROPN
ajfa-18977	49	23	objective	objective	NOUN
ajfa-18977	49	24	ough	ough	NOUN
ajfa-18977	49	25	an	an	DET
ajfa-18977	49	26	ad	ad	NOUN
ajfa-18977	49	27	m	m	NOUN
ajfa-18977	49	28	and	and	CCONJ
ajfa-18977	49	29	beest	be	ADJ
ajfa-18977	49	30	ization	ization	PROPN
ajfa-18977	49	31	of	of	ADP
ajfa-18977	49	32	th	th	NOUN
ajfa-18977	49	33	or	or	CCONJ
ajfa-18977	49	34	relations	relation	NOUN
ajfa-18977	49	35	with	with	ADP
ajfa-18977	49	36	the	the	DET
ajfa-18977	49	37	rese	rese	PROPN
ajfa-18977	49	38	ative	ative	PROPN
ajfa-18977	49	39	charac	charac	PROPN
ajfa-18977	49	40	porting	porting	NOUN
ajfa-18977	49	41	"	"	PUNCT
ajfa-18977	49	42	pub	pub	NOUN
ajfa-18977	49	43	ted	te	VERB
ajfa-18977	49	44	compani	compani	NOUN
ajfa-18977	49	45	e	e	PROPN
ajfa-18977	49	46	with	with	ADP
ajfa-18977	49	47	its	its	PRON
ajfa-18977	49	48	fin	fin	NOUN
ajfa-18977	49	49	s	s	PART
ajfa-18977	49	50	organised	organise	VERB
ajfa-18977	49	51	analysis	analysis	NOUN
ajfa-18977	49	52	of	of	ADP
ajfa-18977	49	53	l	l	NOUN
ajfa-18977	49	54	eanwhile	eanwhile	NOUN
ajfa-18977	49	55	,	,	PUNCT
ajfa-18977	49	56	s	s	VERB
ajfa-18977	49	57	n	n	CCONJ
ajfa-18977	49	58	and	and	CCONJ
ajfa-18977	49	59	futur	futur	ADJ
ajfa-18977	49	60	means	mean	NOUN
ajfa-18977	49	61	of	of	ADP
ajfa-18977	49	62	co	co	ADJ
ajfa-18977	49	63	re	re	PROPN
ajfa-18977	49	64	it	it	PRON
ajfa-18977	49	65	has	have	VERB
ajfa-18977	49	66	exp	exp	VERB
ajfa-18977	49	67	et	et	NOUN
ajfa-18977	49	68	technolog	technolog	PROPN
ajfa-18977	49	69	d	d	PROPN
ajfa-18977	49	70	communi	communi	NOUN
ajfa-18977	49	71	onvey	onvey	NOUN
ajfa-18977	49	72	the	the	DET
ajfa-18977	49	73	i	i	PRON
ajfa-18977	49	74	2013	2013	NUM
ajfa-18977	49	75	)	)	PUNCT
ajfa-18977	49	76	.	.	PUNCT
ajfa-18977	50	1	nev	nev	PROPN
ajfa-18977	50	2	plete	plete	NOUN
ajfa-18977	50	3	disclo	disclo	VERB
ajfa-18977	50	4	n	n	ADP
ajfa-18977	50	5	making	make	VERB
ajfa-18977	50	6	t	t	NOUN
ajfa-18977	50	7	globally	globally	ADV
ajfa-18977	50	8	are	be	AUX
ajfa-18977	50	9	takeholders	takeholder	NOUN
ajfa-18977	50	10	a	a	DET
ajfa-18977	50	11	sánchez	sánchez	NOUN
ajfa-18977	50	12	9	9	NUM
ajfa-18977	50	13	)	)	PUNCT
ajfa-18977	50	14	.	.	PUNCT
ajfa-18977	51	1	st	st	PROPN
ajfa-18977	51	2	century	century	PROPN
ajfa-18977	51	3	,	,	PUNCT
ajfa-18977	51	4	es	es	ADP
ajfa-18977	51	5	actions	action	NOUN
ajfa-18977	51	6	to	to	PART
ajfa-18977	51	7	arly	arly	VERB
ajfa-18977	51	8	,	,	PUNCT
ajfa-18977	51	9	a	a	DET
ajfa-18977	51	10	strea	strea	NOUN
ajfa-18977	51	11	rdized	rdize	VERB
ajfa-18977	51	12	by	by	ADP
ajfa-18977	51	13	th	th	NOUN
ajfa-18977	51	14	to	to	ADP
ajfa-18977	51	15	studies	studies	PROPN
ajfa-18977	51	16	b	b	PROPN
ajfa-18977	51	17	of	of	ADP
ajfa-18977	51	18	ifr	ifr	PROPN
ajfa-18977	51	19	fram	fram	PROPN
ajfa-18977	51	20	l	l	PROPN
ajfa-18977	51	21	interest	interest	NOUN
ajfa-18977	51	22	at	at	ADP
ajfa-18977	51	23	perlinks	perlink	NOUN
ajfa-18977	51	24	to	to	PART
ajfa-18977	51	25	rs	rs	VERB
ajfa-18977	51	26	into	into	ADP
ajfa-18977	51	27	belie	belie	NOUN
ajfa-18977	51	28	(	(	PUNCT
ajfa-18977	51	29	amin	amin	PROPN
ajfa-18977	51	30	&	&	CCONJ
ajfa-18977	51	31	asian	asian	ADJ
ajfa-18977	51	32	ds	ds	PROPN
ajfa-18977	51	33	of	of	ADP
ajfa-18977	51	34	invest	invest	VERB
ajfa-18977	51	35	,	,	PUNCT
ajfa-18977	51	36	2013	2013	NUM
ajfa-18977	51	37	;	;	PUNCT
ajfa-18977	51	38	mb	mb	X
ajfa-18977	51	39	of	of	ADP
ajfa-18977	51	40	this	this	DET
ajfa-18977	51	41	res	re	NOUN
ajfa-18977	51	42	dopt	dopt	NOUN
ajfa-18977	51	43	and	and	CCONJ
ajfa-18977	51	44	a	a	DET
ajfa-18977	51	45	t	t	NOUN
ajfa-18977	51	46	(	(	PUNCT
ajfa-18977	51	47	2013	2013	NUM
ajfa-18977	51	48	)	)	PUNCT
ajfa-18977	51	49	,	,	PUNCT
ajfa-18977	51	50	ne	ne	PROPN
ajfa-18977	51	51	he	he	PRON
ajfa-18977	51	52	qualitati	qualitati	PROPN
ajfa-18977	51	53	materials	materials	PROPN
ajfa-18977	51	54	pu	pu	PROPN
ajfa-18977	51	55	earch	earch	PROPN
ajfa-18977	51	56	objec	objec	PROPN
ajfa-18977	51	57	cteristics	cteristic	NOUN
ajfa-18977	51	58	in	in	ADP
ajfa-18977	51	59	blished	blishe	VERB
ajfa-18977	51	60	in	in	ADP
ajfa-18977	51	61	2	2	NUM
ajfa-18977	51	62	ies	ie	NOUN
ajfa-18977	51	63	in	in	ADP
ajfa-18977	51	64	bursa	bursa	NOUN
ajfa-18977	51	65	ndings	nding	NOUN
ajfa-18977	51	66	.	.	PUNCT
ajfa-18977	52	1	into	into	ADP
ajfa-18977	52	2	the	the	DET
ajfa-18977	52	3	f	f	PROPN
ajfa-18977	52	4	literature	literature	NOUN
ajfa-18977	52	5	.	.	PUNCT
ajfa-18977	53	1	s	s	PART
ajfa-18977	53	2	section	section	NOUN
ajfa-18977	53	3	5	5	NUM
ajfa-18977	53	4	e	e	NOUN
ajfa-18977	53	5	re	re	NOUN
ajfa-18977	53	6	research	research	NOUN
ajfa-18977	53	7	,	,	PUNCT
ajfa-18977	53	8	ommunicatio	ommunicatio	NOUN
ajfa-18977	53	9	panded	pande	VERB
ajfa-18977	53	10	its	its	PRON
ajfa-18977	53	11	i	i	PRON
ajfa-18977	53	12	gy	gy	VERB
ajfa-18977	53	13	to	to	ADP
ajfa-18977	53	14	disse	disse	PROPN
ajfa-18977	53	15	cations	cation	NOUN
ajfa-18977	53	16	and	and	CCONJ
ajfa-18977	53	17	dea	dea	PROPN
ajfa-18977	53	18	of	of	ADP
ajfa-18977	53	19	fina	fina	PROPN
ajfa-18977	53	20	vertheless	vertheless	PROPN
ajfa-18977	53	21	,	,	PUNCT
ajfa-18977	53	22	osure	osure	NOUN
ajfa-18977	53	23	"	"	PUNCT
ajfa-18977	53	24	of	of	ADP
ajfa-18977	53	25	ma	ma	PROPN
ajfa-18977	53	26	the	the	DET
ajfa-18977	53	27	best	good	ADJ
ajfa-18977	53	28	ec	ec	PROPN
ajfa-18977	53	29	e	e	NOUN
ajfa-18977	53	30	increasing	increase	VERB
ajfa-18977	53	31	,	,	PUNCT
ajfa-18977	53	32	notably	notably	ADV
ajfa-18977	53	33	et	et	PROPN
ajfa-18977	53	34	al	al	PROPN
ajfa-18977	53	35	.	.	PROPN
ajfa-18977	53	36	,	,	PUNCT
ajfa-18977	53	37	201	201	NUM
ajfa-18977	53	38	concerns	concern	NOUN
ajfa-18977	53	39	re	re	VERB
ajfa-18977	53	40	o	o	NOUN
ajfa-18977	53	41	address	address	NOUN
ajfa-18977	53	42	the	the	DET
ajfa-18977	53	43	am	am	NOUN
ajfa-18977	53	44	of	of	ADP
ajfa-18977	53	45	past	past	ADJ
ajfa-18977	53	46	l	l	NOUN
ajfa-18977	53	47	he	he	PRON
ajfa-18977	53	48	emergen	emergen	PROPN
ajfa-18977	53	49	by	by	ADP
ajfa-18977	53	50	kelton	kelton	PROPN
ajfa-18977	53	51	a	a	DET
ajfa-18977	53	52	meworks	mework	NOUN
ajfa-18977	53	53	ha	ha	INTJ
ajfa-18977	53	54	the	the	DET
ajfa-18977	53	55	expens	expen	NOUN
ajfa-18977	53	56	connect	connect	VERB
ajfa-18977	53	57	to	to	ADP
ajfa-18977	53	58	eving	eve	VERB
ajfa-18977	53	59	that	that	PRON
ajfa-18977	53	60	th	th	PROPN
ajfa-18977	53	61	mohamed	mohamed	PROPN
ajfa-18977	53	62	,	,	PUNCT
ajfa-18977	53	63	n	n	PRON
ajfa-18977	53	64	journal	journal	NOUN
ajfa-18977	53	65	of	of	ADP
ajfa-18977	53	66	f	f	PROPN
ajfa-18977	53	67	tors	tor	NOUN
ajfa-18977	53	68	for	for	ADP
ajfa-18977	53	69	info	info	NOUN
ajfa-18977	53	70	obo	obo	PROPN
ajfa-18977	53	71	&	&	CCONJ
ajfa-18977	53	72	ekpo	ekpo	PROPN
ajfa-18977	53	73	earch	earch	PROPN
ajfa-18977	53	74	is	be	AUX
ajfa-18977	53	75	to	to	PART
ajfa-18977	53	76	adapt	adapt	VERB
ajfa-18977	53	77	metho	metho	PROPN
ajfa-18977	53	78	el	el	PROPN
ajfa-18977	53	79	(	(	PUNCT
ajfa-18977	53	80	2016	2016	NUM
ajfa-18977	53	81	)	)	PUNCT
ajfa-18977	53	82	,	,	PUNCT
ajfa-18977	53	83	an	an	DET
ajfa-18977	53	84	i	i	PRON
ajfa-18977	53	85	ve	ve	AUX
ajfa-18977	53	86	characte	characte	NOUN
ajfa-18977	53	87	ublished	ublishe	VERB
ajfa-18977	53	88	on	on	ADP
ajfa-18977	53	89	ctives	ctive	NOUN
ajfa-18977	53	90	to	to	ADP
ajfa-18977	53	91	asc	asc	PROPN
ajfa-18977	53	92	ncorporated	ncorporate	VERB
ajfa-18977	53	93	2018	2018	NUM
ajfa-18977	53	94	by	by	ADP
ajfa-18977	53	95	ma	ma	PROPN
ajfa-18977	53	96	a	a	DET
ajfa-18977	53	97	malaysia	malaysia	PROPN
ajfa-18977	53	98	's	's	PART
ajfa-18977	53	99	following	follow	VERB
ajfa-18977	53	100	st	st	PROPN
ajfa-18977	53	101	ection	ection	PROPN
ajfa-18977	53	102	3	3	NUM
ajfa-18977	53	103	exp	exp	NOUN
ajfa-18977	53	104	elaborates	elaborate	VERB
ajfa-18977	53	105	o	o	NOUN
ajfa-18977	53	106	while	while	SCONJ
ajfa-18977	53	107	sect	sect	NOUN
ajfa-18977	53	108	on	on	ADP
ajfa-18977	53	109	in	in	ADP
ajfa-18977	53	110	recent	recent	ADJ
ajfa-18977	53	111	ifr	ifr	NOUN
ajfa-18977	53	112	functio	functio	PROPN
ajfa-18977	53	113	minate	minate	PROPN
ajfa-18977	53	114	fina	fina	PROPN
ajfa-18977	53	115	technologi	technologi	PROPN
ajfa-18977	53	116	ancial	ancial	PROPN
ajfa-18977	53	117	repor	repor	PROPN
ajfa-18977	53	118	the	the	DET
ajfa-18977	53	119	concep	concep	PROPN
ajfa-18977	53	120	aterial	aterial	ADJ
ajfa-18977	53	121	infor	infor	PROPN
ajfa-18977	53	122	conomic	conomic	PROPN
ajfa-18977	53	123	ju	ju	PROPN
ajfa-18977	53	124	ly	ly	X
ajfa-18977	53	125	using	use	VERB
ajfa-18977	53	126	ifr	ifr	PROPN
ajfa-18977	53	127	shareholder	shareholder	NOUN
ajfa-18977	53	128	1	1	NUM
ajfa-18977	53	129	;	;	PUNCT
ajfa-18977	53	130	valentin	valentin	NOUN
ajfa-18977	53	131	egarding	egarde	VERB
ajfa-18977	53	132	its	its	PRON
ajfa-18977	53	133	em	em	PRON
ajfa-18977	53	134	(	(	PUNCT
ajfa-18977	53	135	almilia	almilia	PROPN
ajfa-18977	53	136	literature	literature	PROPN
ajfa-18977	53	137	ha	ha	INTJ
ajfa-18977	53	138	nce	nce	NOUN
ajfa-18977	53	139	of	of	ADP
ajfa-18977	53	140	advan	advan	NOUN
ajfa-18977	53	141	and	and	CCONJ
ajfa-18977	53	142	yang	yang	PROPN
ajfa-18977	53	143	(	(	PUNCT
ajfa-18977	53	144	2	2	PROPN
ajfa-18977	53	145	s	s	VERB
ajfa-18977	53	146	given	give	VERB
ajfa-18977	53	147	spa	spa	NOUN
ajfa-18977	53	148	se	se	X
ajfa-18977	53	149	of	of	ADP
ajfa-18977	53	150	shareh	shareh	NOUN
ajfa-18977	53	151	other	other	ADJ
ajfa-18977	53	152	sourc	sourc	ADV
ajfa-18977	53	153	he	he	PRON
ajfa-18977	53	154	financial	financial	ADJ
ajfa-18977	53	155	2016	2016	NUM
ajfa-18977	53	156	;	;	PUNCT
ajfa-18977	53	157	fish	fish	NOUN
ajfa-18977	53	158	finance	finance	PROPN
ajfa-18977	53	159	&	&	CCONJ
ajfa-18977	53	160	ac	ac	PROPN
ajfa-18977	53	161	issn	issn	PROPN
ajfa-18977	53	162	19	19	NUM
ajfa-18977	53	163	2024	2024	NUM
ajfa-18977	53	164	,	,	PUNCT
ajfa-18977	53	165	vol	vol	NOUN
ajfa-18977	53	166	.	.	NOUN
ajfa-18977	53	167	1	1	NUM
ajfa-18977	53	168	ajfa.macro	ajfa.macro	NOUN
ajfa-18977	53	169	ormation	ormation	NOUN
ajfa-18977	53	170	us	we	PRON
ajfa-18977	53	171	o	o	NOUN
ajfa-18977	53	172	,	,	PUNCT
ajfa-18977	53	173	2016	2016	NUM
ajfa-18977	53	174	;	;	PUNCT
ajfa-18977	53	175	al	al	PROPN
ajfa-18977	53	176	o	o	PROPN
ajfa-18977	53	177	establish	establish	VERB
ajfa-18977	53	178	odology	odology	NOUN
ajfa-18977	53	179	,	,	PUNCT
ajfa-18977	53	180	p	p	NOUN
ajfa-18977	53	181	and	and	CCONJ
ajfa-18977	53	182	al	al	PROPN
ajfa-18977	53	183	-	-	PUNCT
ajfa-18977	53	184	dmo	dmo	PROPN
ajfa-18977	53	185	eristics	eristic	NOUN
ajfa-18977	53	186	in	in	ADP
ajfa-18977	53	187	if	if	SCONJ
ajfa-18977	53	188	n	n	PRON
ajfa-18977	53	189	company	company	NOUN
ajfa-18977	53	190	w	w	NOUN
ajfa-18977	53	191	certain	certain	ADJ
ajfa-18977	53	192	the	the	DET
ajfa-18977	53	193	d	d	NOUN
ajfa-18977	53	194	in	in	ADP
ajfa-18977	53	195	"	"	PUNCT
ajfa-18977	53	196	the	the	DET
ajfa-18977	53	197	alaysian	alaysian	ADJ
ajfa-18977	53	198	acc	acc	PROPN
ajfa-18977	53	199	s	s	PART
ajfa-18977	53	200	main	main	ADJ
ajfa-18977	53	201	mark	mark	NOUN
ajfa-18977	53	202	tructure	tructure	NOUN
ajfa-18977	53	203	:	:	PUNCT
ajfa-18977	53	204	se	se	X
ajfa-18977	53	205	plains	plain	VERB
ajfa-18977	53	206	the	the	DET
ajfa-18977	53	207	m	m	NOUN
ajfa-18977	53	208	on	on	ADP
ajfa-18977	53	209	the	the	DET
ajfa-18977	53	210	disc	disc	NOUN
ajfa-18977	53	211	tion	tion	NOUN
ajfa-18977	53	212	7	7	NUM
ajfa-18977	53	213	prov	prov	PROPN
ajfa-18977	53	214	t	t	PROPN
ajfa-18977	53	215	years	year	NOUN
ajfa-18977	53	216	,	,	PUNCT
ajfa-18977	53	217	par	par	PROPN
ajfa-18977	53	218	ons	ons	PROPN
ajfa-18977	53	219	.	.	PUNCT
ajfa-18977	54	1	ashbau	ashbau	DET
ajfa-18977	54	2	ancial	ancial	ADJ
ajfa-18977	54	3	data	data	PROPN
ajfa-18977	54	4	ical	ical	PROPN
ajfa-18977	54	5	features	feature	VERB
ajfa-18977	54	6	rting	rte	VERB
ajfa-18977	54	7	dissem	dissem	PROPN
ajfa-18977	54	8	pt	pt	PROPN
ajfa-18977	54	9	of	of	ADP
ajfa-18977	54	10	ifr	ifr	PROPN
ajfa-18977	54	11	h	h	PROPN
ajfa-18977	54	12	rmation	rmation	NOUN
ajfa-18977	54	13	to	to	ADP
ajfa-18977	54	14	f	f	PROPN
ajfa-18977	54	15	udgement	udgement	NOUN
ajfa-18977	54	16	(	(	PUNCT
ajfa-18977	54	17	r	r	NOUN
ajfa-18977	54	18	for	for	ADP
ajfa-18977	54	19	dissem	dissem	ADJ
ajfa-18977	54	20	rs	rs	NOUN
ajfa-18977	54	21	,	,	PUNCT
ajfa-18977	54	22	via	via	ADP
ajfa-18977	54	23	we	we	PROPN
ajfa-18977	54	24	netti	netti	PROPN
ajfa-18977	54	25	&	&	CCONJ
ajfa-18977	54	26	rea	rea	PROPN
ajfa-18977	54	27	s	s	PROPN
ajfa-18977	54	28	transparen	transparen	PROPN
ajfa-18977	54	29	a	a	PRON
ajfa-18977	54	30	,	,	PUNCT
ajfa-18977	54	31	2015	2015	NUM
ajfa-18977	54	32	;	;	PUNCT
ajfa-18977	54	33	efi	efi	VERB
ajfa-18977	54	34	as	as	ADV
ajfa-18977	54	35	also	also	ADV
ajfa-18977	54	36	docu	docu	VERB
ajfa-18977	54	37	nced	nce	VERB
ajfa-18977	54	38	techno	techno	NOUN
ajfa-18977	54	39	2008	2008	NUM
ajfa-18977	54	40	)	)	PUNCT
ajfa-18977	54	41	and	and	CCONJ
ajfa-18977	54	42	s	s	AUX
ajfa-18977	54	43	ace	ace	NOUN
ajfa-18977	54	44	for	for	ADP
ajfa-18977	54	45	mana	mana	PROPN
ajfa-18977	54	46	holders	holder	NOUN
ajfa-18977	54	47	.	.	PUNCT
ajfa-18977	55	1	on	on	ADP
ajfa-18977	55	2	ces	ce	NOUN
ajfa-18977	55	3	of	of	ADP
ajfa-18977	55	4	infor	infor	PROPN
ajfa-18977	55	5	l	l	PROPN
ajfa-18977	55	6	reports	report	VERB
ajfa-18977	55	7	ha	ha	INTJ
ajfa-18977	55	8	her	her	PRON
ajfa-18977	55	9	naylor	naylor	PROPN
ajfa-18977	55	10	ccounting	ccounte	VERB
ajfa-18977	55	11	946	946	NUM
ajfa-18977	55	12	-	-	PUNCT
ajfa-18977	55	13	052x	052x	NUM
ajfa-18977	55	14	16	16	NUM
ajfa-18977	55	15	,	,	PUNCT
ajfa-18977	55	16	no	no	INTJ
ajfa-18977	55	17	.	.	NOUN
ajfa-18977	55	18	1	1	NUM
ajfa-18977	55	19	think.org/	think.org/	NOUN
ajfa-18977	55	20	efulness	efulness	NOUN
ajfa-18977	55	21	l	l	PROPN
ajfa-18977	55	22	-	-	NOUN
ajfa-18977	55	23	dmour	dmour	VERB
ajfa-18977	55	24	a	a	DET
ajfa-18977	55	25	set	set	NOUN
ajfa-18977	55	26	of	of	ADP
ajfa-18977	55	27	primarily	primarily	ADV
ajfa-18977	55	28	our	our	PRON
ajfa-18977	55	29	et	et	PROPN
ajfa-18977	55	30	al	al	PROPN
ajfa-18977	55	31	.	.	PUNCT
ajfa-18977	56	1	fr	fr	PROPN
ajfa-18977	56	2	.	.	PUNCT
ajfa-18977	57	1	the	the	DET
ajfa-18977	57	2	websites	website	NOUN
ajfa-18977	57	3	level	level	NOUN
ajfa-18977	57	4	of	of	ADP
ajfa-18977	57	5	revised	revise	VERB
ajfa-18977	57	6	counting	count	VERB
ajfa-18977	57	7	ket	ket	NOUN
ajfa-18977	57	8	.	.	PUNCT
ajfa-18977	58	1	this	this	DET
ajfa-18977	58	2	ection	ection	NOUN
ajfa-18977	58	3	2	2	NUM
ajfa-18977	58	4	methods	method	NOUN
ajfa-18977	58	5	,	,	PUNCT
ajfa-18977	58	6	cussions	cussion	NOUN
ajfa-18977	58	7	,	,	PUNCT
ajfa-18977	58	8	vides	vide	VERB
ajfa-18977	58	9	the	the	DET
ajfa-18977	58	10	ticularly	ticularly	ADV
ajfa-18977	58	11	ugh	ugh	PROPN
ajfa-18977	58	12	et	et	PROPN
ajfa-18977	58	13	al	al	PROPN
ajfa-18977	58	14	.	.	PROPN
ajfa-18977	59	1	and	and	CCONJ
ajfa-18977	59	2	the	the	DET
ajfa-18977	59	3	s	s	NOUN
ajfa-18977	59	4	such	such	ADJ
ajfa-18977	59	5	as	as	ADP
ajfa-18977	59	6	mination	mination	NOUN
ajfa-18977	59	7	has	have	AUX
ajfa-18977	59	8	been	be	AUX
ajfa-18977	59	9	facilitate	facilitate	VERB
ajfa-18977	59	10	ojah	ojah	PROPN
ajfa-18977	59	11	&	&	CCONJ
ajfa-18977	59	12	minating	minating	PROPN
ajfa-18977	59	13	eb	eb	PROPN
ajfa-18977	59	14	-	-	PUNCT
ajfa-18977	59	15	based	base	VERB
ajfa-18977	59	16	a	a	PRON
ajfa-18977	59	17	,	,	PUNCT
ajfa-18977	59	18	2013	2013	NUM
ajfa-18977	59	19	;	;	PUNCT
ajfa-18977	59	20	ncy	ncy	PROPN
ajfa-18977	59	21	and	and	CCONJ
ajfa-18977	59	22	imova	imova	PROPN
ajfa-18977	59	23	&	&	CCONJ
ajfa-18977	59	24	umented	umented	ADJ
ajfa-18977	59	25	ology	ology	NOUN
ajfa-18977	59	26	in	in	ADP
ajfa-18977	59	27	sherman	sherman	PROPN
ajfa-18977	59	28	agement	agement	PROPN
ajfa-18977	59	29	another	another	DET
ajfa-18977	59	30	rmation	rmation	NOUN
ajfa-18977	59	31	,	,	PUNCT
ajfa-18977	59	32	ave	ave	PROPN
ajfa-18977	59	33	been	be	AUX
ajfa-18977	59	34	,	,	PUNCT
ajfa-18977	59	35	2016	2016	NUM
ajfa-18977	59	36	)	)	PUNCT
ajfa-18977	59	37	.	.	PUNCT
ajfa-18977	60	1	meanw	meanw	VERB
ajfa-18977	60	2	major	major	ADJ
ajfa-18977	60	3	th	th	X
ajfa-18977	60	4	framew	framew	NOUN
ajfa-18977	60	5	allowin	allowin	PROPN
ajfa-18977	60	6	rozhno	rozhno	NOUN
ajfa-18977	60	7	based	base	VERB
ajfa-18977	60	8	o	o	PROPN
ajfa-18977	60	9	how	how	SCONJ
ajfa-18977	60	10	m	m	VERB
ajfa-18977	60	11	disclosu	disclosu	VERB
ajfa-18977	60	12	its	its	PRON
ajfa-18977	60	13	volu	volu	NOUN
ajfa-18977	60	14	perform	perform	VERB
ajfa-18977	60	15	unautho	unautho	NOUN
ajfa-18977	60	16	confide	confide	VERB
ajfa-18977	60	17	that	that	SCONJ
ajfa-18977	60	18	all	all	DET
ajfa-18977	60	19	negativ	negativ	NOUN
ajfa-18977	60	20	mechan	mechan	NOUN
ajfa-18977	60	21	conside	conside	VERB
ajfa-18977	60	22	which	which	DET
ajfa-18977	60	23	alebrah	alebrah	NOUN
ajfa-18977	60	24	concept	concept	NOUN
ajfa-18977	60	25	somewh	somewh	NOUN
ajfa-18977	60	26	have	have	VERB
ajfa-18977	60	27	us	we	PRON
ajfa-18977	60	28	exampl	exampl	NOUN
ajfa-18977	60	29	2005	2005	NUM
ajfa-18977	60	30	;	;	PUNCT
ajfa-18977	60	31	a	a	DET
ajfa-18977	60	32	years	year	NOUN
ajfa-18977	60	33	.	.	PUNCT
ajfa-18977	61	1	table	table	NOUN
ajfa-18977	61	2	1	1	NUM
ajfa-18977	61	3	resea	resea	NOUN
ajfa-18977	61	4	kelto	kelto	NOUN
ajfa-18977	61	5	(	(	PUNCT
ajfa-18977	61	6	2008	2008	NUM
ajfa-18977	61	7	hana	hana	PROPN
ajfa-18977	61	8	while	while	SCONJ
ajfa-18977	61	9	,	,	PUNCT
ajfa-18977	61	10	other	other	ADJ
ajfa-18977	61	11	hreats	hreat	NOUN
ajfa-18977	61	12	to	to	ADP
ajfa-18977	61	13	if	if	SCONJ
ajfa-18977	61	14	works	work	NOUN
ajfa-18977	61	15	,	,	PUNCT
ajfa-18977	61	16	which	which	PRON
ajfa-18977	61	17	ng	ng	VERB
ajfa-18977	61	18	them	they	PRON
ajfa-18977	61	19	to	to	PART
ajfa-18977	61	20	m	m	VERB
ajfa-18977	61	21	ova	ova	ADJ
ajfa-18977	61	22	,	,	PUNCT
ajfa-18977	61	23	2018	2018	NUM
ajfa-18977	61	24	)	)	PUNCT
ajfa-18977	61	25	.	.	PUNCT
ajfa-18977	62	1	on	on	ADP
ajfa-18977	62	2	the	the	DET
ajfa-18977	62	3	prece	prece	NOUN
ajfa-18977	62	4	much	much	ADJ
ajfa-18977	62	5	inform	inform	NOUN
ajfa-18977	62	6	ure	ure	NOUN
ajfa-18977	62	7	varies	vary	VERB
ajfa-18977	62	8	a	a	DET
ajfa-18977	62	9	untary	untary	ADJ
ajfa-18977	62	10	natu	natu	ADJ
ajfa-18977	62	11	mance	mance	NOUN
ajfa-18977	62	12	for	for	ADP
ajfa-18977	62	13	orized	orize	VERB
ajfa-18977	62	14	acces	acce	NOUN
ajfa-18977	62	15	ential	ential	PROPN
ajfa-18977	62	16	data	datum	NOUN
ajfa-18977	62	17	o	o	PROPN
ajfa-18977	62	18	the	the	DET
ajfa-18977	62	19	articul	articul	PROPN
ajfa-18977	62	20	e	e	PROPN
ajfa-18977	62	21	conseque	conseque	NOUN
ajfa-18977	62	22	nism	nism	NOUN
ajfa-18977	62	23	that	that	PRON
ajfa-18977	62	24	c	c	PROPN
ajfa-18977	62	25	ered	ere	VERB
ajfa-18977	62	26	necessa	necessa	PROPN
ajfa-18977	62	27	may	may	AUX
ajfa-18977	62	28	lead	lead	VERB
ajfa-18977	62	29	hem	hem	NOUN
ajfa-18977	62	30	,	,	PUNCT
ajfa-18977	62	31	2018	2018	NUM
ajfa-18977	62	32	)	)	PUNCT
ajfa-18977	62	33	.	.	PUNCT
ajfa-18977	63	1	t	t	PROPN
ajfa-18977	63	2	,	,	PUNCT
ajfa-18977	63	3	character	character	NOUN
ajfa-18977	63	4	hat	hat	NOUN
ajfa-18977	63	5	complex	complex	NOUN
ajfa-18977	63	6	sed	se	VERB
ajfa-18977	63	7	various	various	ADJ
ajfa-18977	63	8	e	e	NOUN
ajfa-18977	63	9	,	,	PUNCT
ajfa-18977	63	10	checklist	checklist	PROPN
ajfa-18977	63	11	ali	ali	PROPN
ajfa-18977	63	12	et	et	PROPN
ajfa-18977	63	13	al	al	PROPN
ajfa-18977	63	14	.	.	PROPN
ajfa-18977	63	15	,	,	PUNCT
ajfa-18977	63	16	20	20	NUM
ajfa-18977	63	17	.	.	PUNCT
ajfa-18977	64	1	measurem	measurem	ADJ
ajfa-18977	64	2	archers	archer	NOUN
ajfa-18977	64	3	on	on	ADP
ajfa-18977	64	4	and	and	CCONJ
ajfa-18977	64	5	yang	yang	PROPN
ajfa-18977	64	6	8)	8)	NUM
ajfa-18977	64	7	afi	afi	PROPN
ajfa-18977	64	8	et	et	PROPN
ajfa-18977	64	9	al	al	PROPN
ajfa-18977	64	10	empirical	empirical	PROPN
ajfa-18977	64	11	s	s	VERB
ajfa-18977	64	12	fr	fr	PROPN
ajfa-18977	64	13	's	's	PART
ajfa-18977	64	14	trustwo	trustwo	ADJ
ajfa-18977	64	15	h	h	NOUN
ajfa-18977	64	16	have	have	VERB
ajfa-18977	64	17	prov	prov	NOUN
ajfa-18977	64	18	manipulate	manipulate	VERB
ajfa-18977	64	19	eding	ede	VERB
ajfa-18977	64	20	occur	occur	VERB
ajfa-18977	64	21	mation	mation	PROPN
ajfa-18977	64	22	to	to	PART
ajfa-18977	64	23	re	re	VERB
ajfa-18977	64	24	across	across	ADP
ajfa-18977	64	25	firms	firm	NOUN
ajfa-18977	64	26	ure	ure	VERB
ajfa-18977	64	27	.	.	PUNCT
ajfa-18977	65	1	this	this	DET
ajfa-18977	65	2	f	f	PROPN
ajfa-18977	65	3	investmen	investmen	VERB
ajfa-18977	65	4	ss	ss	INTJ
ajfa-18977	65	5	from	from	ADP
ajfa-18977	65	6	wit	wit	NOUN
ajfa-18977	65	7	on	on	ADP
ajfa-18977	65	8	the	the	DET
ajfa-18977	65	9	comp	comp	NOUN
ajfa-18977	65	10	lated	late	VERB
ajfa-18977	65	11	issues	issue	NOUN
ajfa-18977	65	12	nces	nce	VERB
ajfa-18977	65	13	for	for	ADP
ajfa-18977	65	14	the	the	DET
ajfa-18977	65	15	can	can	AUX
ajfa-18977	65	16	reliably	reliably	ADV
ajfa-18977	65	17	ary	ary	PROPN
ajfa-18977	65	18	.	.	PUNCT
ajfa-18977	66	1	nevert	nevert	PROPN
ajfa-18977	66	2	to	to	PART
ajfa-18977	66	3	conflict	conflict	NOUN
ajfa-18977	66	4	.	.	PUNCT
ajfa-18977	67	1	most	most	ADJ
ajfa-18977	67	2	of	of	ADP
ajfa-18977	67	3	th	th	PROPN
ajfa-18977	67	4	ristics	ristic	NOUN
ajfa-18977	67	5	,	,	PUNCT
ajfa-18977	67	6	and	and	CCONJ
ajfa-18977	67	7	x	x	PUNCT
ajfa-18977	67	8	and	and	CCONJ
ajfa-18977	67	9	subjec	subjec	NOUN
ajfa-18977	67	10	measuring	measure	VERB
ajfa-18977	67	11	ts	ts	NOUN
ajfa-18977	67	12	,	,	PUNCT
ajfa-18977	67	13	disclosur	disclosur	PROPN
ajfa-18977	67	14	011	011	NUM
ajfa-18977	67	15	)	)	PUNCT
ajfa-18977	67	16	.	.	PUNCT
ajfa-18977	68	1	table	table	NOUN
ajfa-18977	68	2	ment	ment	NOUN
ajfa-18977	68	3	tools	tool	NOUN
ajfa-18977	68	4	f	f	PROPN
ajfa-18977	68	5	method	method	PROPN
ajfa-18977	68	6	g	g	PROPN
ajfa-18977	68	7	disclosu	disclosu	PROPN
ajfa-18977	68	8	index	index	PROPN
ajfa-18977	68	9	l.	l.	PROPN
ajfa-18977	68	10	develop	develop	PROPN
ajfa-18977	68	11	of	of	ADP
ajfa-18977	68	12	an	an	DET
ajfa-18977	68	13	i	i	PROPN
ajfa-18977	68	14	tudies	tudie	NOUN
ajfa-18977	68	15	asser	asser	PROPN
ajfa-18977	68	16	orthiness	orthiness	PROPN
ajfa-18977	68	17	.	.	PUNCT
ajfa-18977	69	1	th	th	PROPN
ajfa-18977	69	2	vided	vide	VERB
ajfa-18977	69	3	an	an	DET
ajfa-18977	69	4	ave	ave	NOUN
ajfa-18977	69	5	data	datum	NOUN
ajfa-18977	69	6	and	and	CCONJ
ajfa-18977	69	7	di	di	NOUN
ajfa-18977	69	8	rrence	rrence	NOUN
ajfa-18977	69	9	,	,	PUNCT
ajfa-18977	69	10	keliw	keliw	PROPN
ajfa-18977	69	11	eveal	eveal	NOUN
ajfa-18977	69	12	and	and	CCONJ
ajfa-18977	69	13	p	p	X
ajfa-18977	69	14	s	s	VERB
ajfa-18977	69	15	globally	globally	ADV
ajfa-18977	69	16	,	,	PUNCT
ajfa-18977	69	17	p	p	PRON
ajfa-18977	69	18	further	further	ADJ
ajfa-18977	69	19	com	com	NOUN
ajfa-18977	69	20	nt	nt	ADP
ajfa-18977	69	21	purposes	purpose	NOUN
ajfa-18977	69	22	thin	thin	ADJ
ajfa-18977	69	23	or	or	CCONJ
ajfa-18977	69	24	outs	out	NOUN
ajfa-18977	69	25	pany	pany	NOUN
ajfa-18977	69	26	’s	’s	PART
ajfa-18977	69	27	webs	webs	NOUN
ajfa-18977	69	28	s	s	PART
ajfa-18977	69	29	can	can	AUX
ajfa-18977	69	30	have	have	VERB
ajfa-18977	69	31	e	e	NOUN
ajfa-18977	69	32	users	user	NOUN
ajfa-18977	69	33	of	of	ADP
ajfa-18977	69	34	f	f	PROPN
ajfa-18977	69	35	y	y	PROPN
ajfa-18977	69	36	assess	assess	VERB
ajfa-18977	69	37	th	th	X
ajfa-18977	69	38	heless	heless	NOUN
ajfa-18977	69	39	,	,	PUNCT
ajfa-18977	69	40	the	the	DET
ajfa-18977	69	41	ting	ting	PROPN
ajfa-18977	69	42	results	result	VERB
ajfa-18977	69	43	he	he	PRON
ajfa-18977	69	44	past	past	VERB
ajfa-18977	69	45	rese	rese	PROPN
ajfa-18977	69	46	dimension	dimension	PROPN
ajfa-18977	69	47	ctive	ctive	PROPN
ajfa-18977	69	48	.	.	PUNCT
ajfa-18977	70	1	henc	henc	PROPN
ajfa-18977	70	2	g	g	PROPN
ajfa-18977	70	3	mechanism	mechanism	NOUN
ajfa-18977	70	4	re	re	X
ajfa-18977	70	5	indexes	index	NOUN
ajfa-18977	70	6	,	,	PUNCT
ajfa-18977	70	7	a	a	DET
ajfa-18977	70	8	e	e	NOUN
ajfa-18977	70	9	1	1	NUM
ajfa-18977	70	10	shows	show	VERB
ajfa-18977	70	11	so	so	ADV
ajfa-18977	70	12	for	for	SCONJ
ajfa-18977	70	13	internet	internet	PROPN
ajfa-18977	70	14	sco	sco	PROPN
ajfa-18977	70	15	ure	ure	VERB
ajfa-18977	70	16	dis	dis	PROPN
ajfa-18977	70	17	inde	inde	PROPN
ajfa-18977	70	18	con	con	PROPN
ajfa-18977	70	19	form	form	PROPN
ajfa-18977	70	20	cor	cor	PROPN
ajfa-18977	70	21	gov	gov	PROPN
ajfa-18977	70	22	stat	stat	PROPN
ajfa-18977	70	23	pment	pment	PROPN
ajfa-18977	70	24	index	index	PROPN
ajfa-18977	70	25	web	web	NOUN
ajfa-18977	70	26	5	5	NUM
ajfa-18977	70	27	rt	rt	PROPN
ajfa-18977	70	28	that	that	PRON
ajfa-18977	70	29	cybe	cybe	PROPN
ajfa-18977	70	30	his	his	PRON
ajfa-18977	70	31	mainly	mainly	ADV
ajfa-18977	70	32	enue	enue	NOUN
ajfa-18977	70	33	for	for	ADP
ajfa-18977	70	34	intr	intr	PROPN
ajfa-18977	70	35	isrupt	isrupt	PROPN
ajfa-18977	70	36	opera	opera	PROPN
ajfa-18977	70	37	won	win	VERB
ajfa-18977	70	38	et	et	PROPN
ajfa-18977	70	39	al	al	PROPN
ajfa-18977	70	40	.	.	PUNCT
ajfa-18977	71	1	(	(	PUNCT
ajfa-18977	71	2	publish	publish	VERB
ajfa-18977	71	3	on	on	ADP
ajfa-18977	71	4	particularly	particularly	ADV
ajfa-18977	71	5	mplicates	mplicate	NOUN
ajfa-18977	71	6	in	in	ADP
ajfa-18977	71	7	s	s	PROPN
ajfa-18977	71	8	(	(	PUNCT
ajfa-18977	71	9	efimov	efimov	ADJ
ajfa-18977	71	10	side	side	NOUN
ajfa-18977	71	11	the	the	DET
ajfa-18977	71	12	co	co	NOUN
ajfa-18977	71	13	sites	site	NOUN
ajfa-18977	71	14	.	.	PUNCT
ajfa-18977	72	1	based	base	VERB
ajfa-18977	72	2	an	an	DET
ajfa-18977	72	3	advers	adver	NOUN
ajfa-18977	72	4	financial	financial	PROPN
ajfa-18977	72	5	rep	rep	NOUN
ajfa-18977	72	6	he	he	PRON
ajfa-18977	72	7	quality	quality	NOUN
ajfa-18977	72	8	virtuosity	virtuosity	NOUN
ajfa-18977	72	9	o	o	PROPN
ajfa-18977	72	10	(	(	PUNCT
ajfa-18977	72	11	ali	ali	PROPN
ajfa-18977	72	12	et	et	PROPN
ajfa-18977	72	13	a	a	DET
ajfa-18977	72	14	earchers	earcher	NOUN
ajfa-18977	72	15	col	col	NOUN
ajfa-18977	72	16	ns	ns	INTJ
ajfa-18977	72	17	of	of	ADP
ajfa-18977	72	18	ifr	ifr	PROPN
ajfa-18977	72	19	e	e	PROPN
ajfa-18977	72	20	,	,	PUNCT
ajfa-18977	72	21	past	past	ADP
ajfa-18977	72	22	liter	liter	NOUN
ajfa-18977	72	23	ms	ms	PROPN
ajfa-18977	72	24	to	to	PART
ajfa-18977	72	25	deter	deter	VERB
ajfa-18977	72	26	and	and	CCONJ
ajfa-18977	72	27	qualitat	qualitat	VERB
ajfa-18977	72	28	ome	ome	PROPN
ajfa-18977	72	29	of	of	ADP
ajfa-18977	72	30	the	the	DET
ajfa-18977	72	31	financial	financial	ADJ
ajfa-18977	72	32	r	r	NOUN
ajfa-18977	72	33	opes	ope	NOUN
ajfa-18977	72	34	closure	closure	PROPN
ajfa-18977	72	35	ex	ex	NOUN
ajfa-18977	72	36	–	–	NOUN
ajfa-18977	72	37	ntent	ntent	NOUN
ajfa-18977	72	38	,	,	PUNCT
ajfa-18977	72	39	mat	mat	NOUN
ajfa-18977	72	40	and	and	CCONJ
ajfa-18977	72	41	rporate	rporate	VERB
ajfa-18977	72	42	vernance	vernance	NOUN
ajfa-18977	72	43	tement	tement	NOUN
ajfa-18977	72	44	bsite	bsite	PROPN
ajfa-18977	72	45	asian	asian	ADJ
ajfa-18977	72	46	erattacks	erattack	NOUN
ajfa-18977	72	47	hav	hav	AUX
ajfa-18977	72	48	points	point	VERB
ajfa-18977	72	49	to	to	ADP
ajfa-18977	72	50	th	th	PROPN
ajfa-18977	72	51	ruders	ruder	NOUN
ajfa-18977	72	52	to	to	ADP
ajfa-18977	72	53	ac	ac	PROPN
ajfa-18977	72	54	ations	ation	NOUN
ajfa-18977	72	55	(	(	PUNCT
ajfa-18977	72	56	cum	cum	NOUN
ajfa-18977	72	57	(	(	PUNCT
ajfa-18977	72	58	2018	2018	NUM
ajfa-18977	72	59	)	)	PUNCT
ajfa-18977	72	60	argu	argu	PROPN
ajfa-18977	72	61	corporate	corporate	ADJ
ajfa-18977	72	62	on	on	ADP
ajfa-18977	72	63	non	non	ADJ
ajfa-18977	72	64	-	-	ADJ
ajfa-18977	72	65	fin	fin	ADJ
ajfa-18977	72	66	nvestors	nvestor	NOUN
ajfa-18977	72	67	'	'	PART
ajfa-18977	72	68	ab	ab	PROPN
ajfa-18977	72	69	a	a	PROPN
ajfa-18977	72	70	&	&	CCONJ
ajfa-18977	72	71	roz	roz	PROPN
ajfa-18977	72	72	mpany	mpany	PROPN
ajfa-18977	73	1	prov	prov	PROPN
ajfa-18977	73	2	d	d	PROPN
ajfa-18977	73	3	on	on	ADP
ajfa-18977	73	4	these	these	DET
ajfa-18977	73	5	a	a	DET
ajfa-18977	73	6	e	e	NOUN
ajfa-18977	73	7	effect	effect	NOUN
ajfa-18977	73	8	on	on	ADP
ajfa-18977	73	9	ports	port	NOUN
ajfa-18977	73	10	.	.	PUNCT
ajfa-18977	74	1	henc	henc	PROPN
ajfa-18977	74	2	of	of	ADP
ajfa-18977	74	3	informa	informa	NOUN
ajfa-18977	74	4	of	of	ADP
ajfa-18977	74	5	assessing	assess	VERB
ajfa-18977	74	6	al	al	PROPN
ajfa-18977	74	7	.	.	PROPN
ajfa-18977	74	8	,	,	PUNCT
ajfa-18977	74	9	2011	2011	NUM
ajfa-18977	74	10	;	;	PUNCT
ajfa-18977	74	11	e	e	X
ajfa-18977	74	12	llectively	llectively	ADV
ajfa-18977	74	13	co	co	VERB
ajfa-18977	74	14	are	be	AUX
ajfa-18977	74	15	broad	broad	ADJ
ajfa-18977	74	16	,	,	PUNCT
ajfa-18977	74	17	ature	ature	NOUN
ajfa-18977	74	18	review	review	NOUN
ajfa-18977	74	19	rmine	rmine	VERB
ajfa-18977	74	20	the	the	DET
ajfa-18977	74	21	q	q	PUNCT
ajfa-18977	74	22	tive	tive	PROPN
ajfa-18977	74	23	measur	measur	PROPN
ajfa-18977	74	24	measureme	measureme	PROPN
ajfa-18977	74	25	reporting	report	VERB
ajfa-18977	74	26	q	q	PROPN
ajfa-18977	74	27	contributi	contributi	PROPN
ajfa-18977	74	28	measurem	measurem	VERB
ajfa-18977	74	29	improves	improve	VERB
ajfa-18977	74	30	content	content	NOUN
ajfa-18977	74	31	,	,	PUNCT
ajfa-18977	74	32	and	and	CCONJ
ajfa-18977	74	33	co	co	VERB
ajfa-18977	74	34	governanc	governanc	PROPN
ajfa-18977	74	35	statement	statement	NOUN
ajfa-18977	74	36	.	.	PUNCT
ajfa-18977	75	1	developm	developm	VERB
ajfa-18977	75	2	the	the	DET
ajfa-18977	75	3	latest	late	ADJ
ajfa-18977	75	4	n	n	DET
ajfa-18977	75	5	journal	journal	NOUN
ajfa-18977	75	6	of	of	ADP
ajfa-18977	75	7	f	f	PROPN
ajfa-18977	75	8	ve	ve	AUX
ajfa-18977	75	9	been	be	AUX
ajfa-18977	75	10	con	con	PROPN
ajfa-18977	75	11	he	he	PRON
ajfa-18977	75	12	flexibility	flexibility	NOUN
ajfa-18977	75	13	ccess	ccess	NOUN
ajfa-18977	76	1	confid	confid	PROPN
ajfa-18977	76	2	mming	mming	PROPN
ajfa-18977	76	3	et	et	PROPN
ajfa-18977	76	4	al	al	PROPN
ajfa-18977	76	5	.	.	PROPN
ajfa-18977	76	6	ue	ue	PROPN
ajfa-18977	76	7	that	that	DET
ajfa-18977	76	8	mana	mana	PROPN
ajfa-18977	76	9	websites	websites	PROPN
ajfa-18977	76	10	.	.	PUNCT
ajfa-18977	77	1	c	c	PROPN
ajfa-18977	77	2	ancial	ancial	ADJ
ajfa-18977	77	3	infor	infor	PROPN
ajfa-18977	77	4	bility	bility	NOUN
ajfa-18977	77	5	to	to	PART
ajfa-18977	77	6	co	co	VERB
ajfa-18977	77	7	hnova	hnova	PROPN
ajfa-18977	77	8	,	,	PUNCT
ajfa-18977	77	9	20	20	NUM
ajfa-18977	77	10	vides	vide	NOUN
ajfa-18977	77	11	the	the	DET
ajfa-18977	77	12	sp	sp	ADP
ajfa-18977	77	13	arguments	argument	NOUN
ajfa-18977	77	14	,	,	PUNCT
ajfa-18977	77	15	i	i	PRON
ajfa-18977	77	16	n	n	VERB
ajfa-18977	77	17	ifrq	ifrq	VERB
ajfa-18977	77	18	,	,	PUNCT
ajfa-18977	77	19	wh	wh	PROPN
ajfa-18977	77	20	e	e	NOUN
ajfa-18977	77	21	,	,	PUNCT
ajfa-18977	77	22	establish	establish	VERB
ajfa-18977	77	23	ation	ation	PROPN
ajfa-18977	77	24	incorp	incorp	PROPN
ajfa-18977	77	25	g	g	PROPN
ajfa-18977	77	26	ifrq	ifrq	PROPN
ajfa-18977	77	27	is	be	AUX
ajfa-18977	77	28	r	r	PROPN
ajfa-18977	77	29	efimova	efimova	PROPN
ajfa-18977	77	30	&	&	CCONJ
ajfa-18977	77	31	ontend	ontend	PROPN
ajfa-18977	77	32	that	that	SCONJ
ajfa-18977	77	33	and	and	CCONJ
ajfa-18977	77	34	asses	asse	VERB
ajfa-18977	77	35	w	w	NOUN
ajfa-18977	77	36	shows	show	NOUN
ajfa-18977	78	1	tha	tha	INTJ
ajfa-18977	78	2	quality	quality	NOUN
ajfa-18977	78	3	of	of	ADP
ajfa-18977	78	4	if	if	SCONJ
ajfa-18977	78	5	rement	rement	PROPN
ajfa-18977	78	6	instr	instr	PROPN
ajfa-18977	78	7	ent	ent	PROPN
ajfa-18977	78	8	tools	tool	VERB
ajfa-18977	78	9	wi	wi	PROPN
ajfa-18977	78	10	quality	quality	NOUN
ajfa-18977	78	11	on	on	ADP
ajfa-18977	78	12	in	in	ADP
ajfa-18977	78	13	ment	ment	ADJ
ajfa-18977	78	14	l	l	PROPN
ajfa-18977	78	15	format	format	NOUN
ajfa-18977	78	16	orporate	orporate	PROPN
ajfa-18977	78	17	ce	ce	PROPN
ajfa-18977	78	18	o	o	X
ajfa-18977	78	19	th	th	X
ajfa-18977	78	20	sp	sp	ADP
ajfa-18977	78	21	th	th	INTJ
ajfa-18977	78	22	ra	ra	NOUN
ajfa-18977	78	23	q	q	PROPN
ajfa-18977	78	24	fi	fi	NOUN
ajfa-18977	78	25	n	n	CCONJ
ajfa-18977	78	26	(	(	PUNCT
ajfa-18977	78	27	u	u	NOUN
ajfa-18977	78	28	in	in	ADP
ajfa-18977	78	29	d	d	PROPN
ajfa-18977	78	30	ment	ment	NOUN
ajfa-18977	78	31	of	of	ADP
ajfa-18977	78	32	t	t	PROPN
ajfa-18977	78	33	index	index	PROPN
ajfa-18977	78	34	a	a	DET
ajfa-18977	78	35	st	st	PROPN
ajfa-18977	78	36	finance	finance	PROPN
ajfa-18977	78	37	&	&	CCONJ
ajfa-18977	78	38	ac	ac	PROPN
ajfa-18977	78	39	issn	issn	PROPN
ajfa-18977	78	40	19	19	NUM
ajfa-18977	78	41	2024	2024	NUM
ajfa-18977	78	42	,	,	PUNCT
ajfa-18977	78	43	vol	vol	NOUN
ajfa-18977	78	44	.	.	PROPN
ajfa-18977	78	45	1	1	NUM
ajfa-18977	78	46	ajfa.macro	ajfa.macro	NUM
ajfa-18977	78	47	nsidered	nsidere	VERB
ajfa-18977	78	48	on	on	ADP
ajfa-18977	78	49	y	y	PROPN
ajfa-18977	78	50	of	of	ADP
ajfa-18977	78	51	ifr	ifr	PROPN
ajfa-18977	78	52	's	's	PART
ajfa-18977	78	53	t	t	PROPN
ajfa-18977	78	54	dential	dential	NOUN
ajfa-18977	78	55	data	datum	NOUN
ajfa-18977	78	56	,	,	PUNCT
ajfa-18977	78	57	.	.	PUNCT
ajfa-18977	78	58	,	,	PUNCT
ajfa-18977	78	59	2017	2017	NUM
ajfa-18977	78	60	;	;	PUNCT
ajfa-18977	78	61	efi	efi	PROPN
ajfa-18977	78	62	agement	agement	NOUN
ajfa-18977	78	63	can	can	AUX
ajfa-18977	78	64	consequent	consequent	ADJ
ajfa-18977	78	65	rmation	rmation	NOUN
ajfa-18977	78	66	,	,	PUNCT
ajfa-18977	78	67	bec	bec	PROPN
ajfa-18977	78	68	ompare	ompare	NOUN
ajfa-18977	78	69	com	com	NOUN
ajfa-18977	78	70	018	018	NUM
ajfa-18977	78	71	)	)	PUNCT
ajfa-18977	78	72	.	.	PUNCT
ajfa-18977	79	1	furth	furth	NOUN
ajfa-18977	79	2	pace	pace	NOUN
ajfa-18977	79	3	to	to	ADP
ajfa-18977	79	4	ma	ma	PROPN
ajfa-18977	79	5	it	it	PRON
ajfa-18977	79	6	can	can	AUX
ajfa-18977	79	7	be	be	AUX
ajfa-18977	79	8	co	co	VERB
ajfa-18977	79	9	hich	hich	PROPN
ajfa-18977	79	10	will	will	AUX
ajfa-18977	79	11	e	e	AUX
ajfa-18977	79	12	hing	he	VERB
ajfa-18977	79	13	a	a	DET
ajfa-18977	79	14	meas	mea	NOUN
ajfa-18977	79	15	rporated	rporate	VERB
ajfa-18977	79	16	in	in	ADP
ajfa-18977	79	17	relatively	relatively	ADV
ajfa-18977	79	18	c	c	PROPN
ajfa-18977	79	19	&	&	CCONJ
ajfa-18977	79	20	rohznova	rohznova	VERB
ajfa-18977	79	21	this	this	PRON
ajfa-18977	79	22	is	be	AUX
ajfa-18977	79	23	bec	bec	PROPN
ajfa-18977	79	24	ssing	sse	VERB
ajfa-18977	79	25	its	its	PRON
ajfa-18977	79	26	qu	qu	NOUN
ajfa-18977	79	27	at	at	ADP
ajfa-18977	79	28	many	many	ADJ
ajfa-18977	79	29	res	re	NOUN
ajfa-18977	79	30	fr	fr	PROPN
ajfa-18977	79	31	disclosu	disclosu	PROPN
ajfa-18977	79	32	ruments	rument	NOUN
ajfa-18977	79	33	(	(	PUNCT
ajfa-18977	79	34	kh	kh	PROPN
ajfa-18977	79	35	idely	idely	ADV
ajfa-18977	79	36	used	use	VERB
ajfa-18977	79	37	limitations	limitation	NOUN
ajfa-18977	79	38	overly	overly	ADV
ajfa-18977	79	39	focu	focu	VERB
ajfa-18977	79	40	he	he	PRON
ajfa-18977	79	41	existenc	existenc	PROPN
ajfa-18977	79	42	pecific	pecific	PROPN
ajfa-18977	79	43	deta	deta	PROPN
ajfa-18977	80	1	he	he	PRON
ajfa-18977	80	2	annual	annual	ADJ
ajfa-18977	80	3	r	r	NOUN
ajfa-18977	80	4	ather	ather	ADV
ajfa-18977	80	5	than	than	ADP
ajfa-18977	80	6	quality	quality	NOUN
ajfa-18977	80	7	financial	financial	ADJ
ajfa-18977	80	8	non	non	ADJ
ajfa-18977	80	9	-	-	ADJ
ajfa-18977	80	10	financia	financia	ADJ
ajfa-18977	80	11	usefulness	usefulness	ADJ
ajfa-18977	80	12	nformation	nformation	NOUN
ajfa-18977	80	13	decision	decision	NOUN
ajfa-18977	80	14	-	-	PUNCT
ajfa-18977	80	15	mak	mak	NOUN
ajfa-18977	80	16	a	a	DET
ajfa-18977	80	17	tatistical	tatistical	ADJ
ajfa-18977	80	18	sa	sa	NOUN
ajfa-18977	80	19	ccounting	ccounte	VERB
ajfa-18977	80	20	946	946	NUM
ajfa-18977	80	21	-	-	PUNCT
ajfa-18977	80	22	052x	052x	NUM
ajfa-18977	80	23	16	16	NUM
ajfa-18977	80	24	,	,	PUNCT
ajfa-18977	80	25	no	no	INTJ
ajfa-18977	80	26	.	.	NOUN
ajfa-18977	80	27	1	1	NUM
ajfa-18977	80	28	think.org/	think.org/	NOUN
ajfa-18977	80	29	ne	ne	PROPN
ajfa-18977	80	30	of	of	ADP
ajfa-18977	80	31	the	the	DET
ajfa-18977	80	32	echnical	echnical	ADJ
ajfa-18977	80	33	thereby	thereby	ADV
ajfa-18977	80	34	mova	mova	X
ajfa-18977	80	35	&	&	CCONJ
ajfa-18977	80	36	n	n	PRON
ajfa-18977	80	37	decide	decide	VERB
ajfa-18977	80	38	tly	tly	ADV
ajfa-18977	80	39	,	,	PUNCT
ajfa-18977	80	40	ifr	ifr	PROPN
ajfa-18977	80	41	cause	cause	PROPN
ajfa-18977	80	42	of	of	ADP
ajfa-18977	80	43	mpanies	mpanie	NOUN
ajfa-18977	80	44	'	'	PART
ajfa-18977	80	45	hermore	hermore	ADV
ajfa-18977	80	46	,	,	PUNCT
ajfa-18977	80	47	anipulate	anipulate	NOUN
ajfa-18977	80	48	oncluded	onclude	VERB
ajfa-18977	80	49	engender	engender	ADJ
ajfa-18977	80	50	urement	urement	PROPN
ajfa-18977	80	51	ifr	ifr	PROPN
ajfa-18977	80	52	is	be	AUX
ajfa-18977	80	53	complex	complex	ADJ
ajfa-18977	80	54	,	,	PUNCT
ajfa-18977	80	55	a	a	PRON
ajfa-18977	80	56	,	,	PUNCT
ajfa-18977	80	57	2018	2018	NUM
ajfa-18977	80	58	;	;	PUNCT
ajfa-18977	80	59	ause	ause	VERB
ajfa-18977	80	60	the	the	DET
ajfa-18977	80	61	uality	uality	NOUN
ajfa-18977	80	62	is	be	AUX
ajfa-18977	80	63	earchers	earcher	NOUN
ajfa-18977	80	64	ures	ure	NOUN
ajfa-18977	80	65	,	,	PUNCT
ajfa-18977	80	66	for	for	ADP
ajfa-18977	80	67	hadaroo	hadaroo	ADJ
ajfa-18977	80	68	,	,	PUNCT
ajfa-18977	80	69	over	over	ADP
ajfa-18977	80	70	the	the	DET
ajfa-18977	80	71	us	us	PROPN
ajfa-18977	80	72	on	on	ADP
ajfa-18977	80	73	ce	ce	PROPN
ajfa-18977	80	74	of	of	ADP
ajfa-18977	80	75	ails	ail	NOUN
ajfa-18977	80	76	on	on	ADP
ajfa-18977	80	77	report	report	NOUN
ajfa-18977	80	78	n	n	PRON
ajfa-18977	80	79	the	the	PRON
ajfa-18977	80	80	of	of	ADP
ajfa-18977	80	81	and	and	CCONJ
ajfa-18977	80	82	al	al	PROPN
ajfa-18977	80	83	data	datum	NOUN
ajfa-18977	80	84	of	of	ADP
ajfa-18977	80	85	for	for	ADP
ajfa-18977	80	86	king	king	NOUN
ajfa-18977	80	87	)	)	PUNCT
ajfa-18977	80	88	.	.	PUNCT
ajfa-18977	81	1	larger	large	ADJ
ajfa-18977	81	2	ample	ample	ADJ
ajfa-18977	81	3	resea	resea	NOUN
ajfa-18977	81	4	(	(	PUNCT
ajfa-18977	81	5	2009	2009	NUM
ajfa-18977	81	6	alali	alali	PROPN
ajfa-18977	81	7	rome	rome	PROPN
ajfa-18977	81	8	ali	ali	PROPN
ajfa-18977	81	9	ismai	ismai	PROPN
ajfa-18977	81	10	archers	archer	NOUN
ajfa-18977	81	11	9	9	NUM
ajfa-18977	81	12	)	)	PUNCT
ajfa-18977	81	13	and	and	CCONJ
ajfa-18977	81	14	ero	ero	PROPN
ajfa-18977	81	15	(	(	PUNCT
ajfa-18977	81	16	2012	2012	NUM
ajfa-18977	81	17	)	)	PUNCT
ajfa-18977	81	18	khan	khan	PROPN
ajfa-18977	81	19	and	and	CCONJ
ajfa-18977	81	20	il	il	PROPN
ajfa-18977	81	21	(	(	PUNCT
ajfa-18977	81	22	2012	2012	NUM
ajfa-18977	81	23	)	)	PUNCT
ajfa-18977	81	24	method	method	NOUN
ajfa-18977	81	25	on	on	ADP
ajfa-18977	81	26	int	int	NOUN
ajfa-18977	81	27	busines	busine	NOUN
ajfa-18977	81	28	reportin	reportin	NOUN
ajfa-18977	81	29	quality	quality	NOUN
ajfa-18977	81	30	(	(	PUNCT
ajfa-18977	81	31	ibrq	ibrq	NOUN
ajfa-18977	81	32	)	)	PUNCT
ajfa-18977	81	33	d	d	NOUN
ajfa-18977	81	34	internet	internet	NOUN
ajfa-18977	81	35	corporat	corporat	NOUN
ajfa-18977	81	36	reporting	report	VERB
ajfa-18977	81	37	(	(	PUNCT
ajfa-18977	81	38	icr	icr	PROPN
ajfa-18977	81	39	)	)	PUNCT
ajfa-18977	82	1	d	d	PROPN
ajfa-18977	82	2	indexes	index	NOUN
ajfa-18977	82	3	ifr	ifr	PROPN
ajfa-18977	82	4	,	,	PUNCT
ajfa-18977	82	5	malaysi	malaysi	PROPN
ajfa-18977	82	6	sco	sco	PROPN
ajfa-18977	82	7	ternet	ternet	PROPN
ajfa-18977	82	8	s	s	PROPN
ajfa-18977	82	9	ng	ng	PROPN
ajfa-18977	82	10	desi	desi	PROPN
ajfa-18977	82	11	usa	usa	PROPN
ajfa-18977	82	12	acce	acce	PROPN
ajfa-18977	82	13	(	(	PUNCT
ajfa-18977	82	14	40	40	NUM
ajfa-18977	82	15	%	%	NOUN
ajfa-18977	82	16	nav	nav	NOUN
ajfa-18977	82	17	(	(	PUNCT
ajfa-18977	82	18	30	30	NUM
ajfa-18977	82	19	%	%	NOUN
ajfa-18977	82	20	time	time	NOUN
ajfa-18977	82	21	(	(	PUNCT
ajfa-18977	82	22	30	30	NUM
ajfa-18977	82	23	%	%	NOUN
ajfa-18977	82	24	web	web	NOUN
ajfa-18977	82	25	con	con	PROPN
ajfa-18977	82	26	fina	fina	PROPN
ajfa-18977	82	27	data	data	PROPN
ajfa-18977	82	28	and	and	CCONJ
ajfa-18977	82	29	non	non	ADJ
ajfa-18977	82	30	data	datum	NOUN
ajfa-18977	82	31	te	te	ADP
ajfa-18977	82	32	g	g	PROPN
ajfa-18977	82	33	bue	bue	PROPN
ajfa-18977	82	34	aire	aire	PROPN
ajfa-18977	82	35	exc	exc	PROPN
ajfa-18977	82	36	fina	fina	PROPN
ajfa-18977	82	37	non	non	ADJ
ajfa-18977	82	38	info	info	NOUN
ajfa-18977	82	39	and	and	CCONJ
ajfa-18977	82	40	of	of	ADP
ajfa-18977	82	41	a	a	DET
ajfa-18977	82	42	ifr	ifr	NOUN
ajfa-18977	82	43	dis	dis	PROPN
ajfa-18977	82	44	che	che	PROPN
ajfa-18977	82	45	6	6	NUM
ajfa-18977	82	46	opes	ope	NOUN
ajfa-18977	82	47	ign	ign	NOUN
ajfa-18977	82	48	:	:	PUNCT
ajfa-18977	82	49	ability	ability	NOUN
ajfa-18977	82	50	and	and	CCONJ
ajfa-18977	82	51	essibility	essibility	NOUN
ajfa-18977	82	52	%	%	NOUN
ajfa-18977	82	53	)	)	PUNCT
ajfa-18977	82	54	,	,	PUNCT
ajfa-18977	82	55	vigation	vigation	NOUN
ajfa-18977	82	56	%	%	NOUN
ajfa-18977	82	57	)	)	PUNCT
ajfa-18977	82	58	,	,	PUNCT
ajfa-18977	82	59	eliness	eliness	NOUN
ajfa-18977	82	60	%	%	NOUN
ajfa-18977	82	61	)	)	PUNCT
ajfa-18977	82	62	,	,	PUNCT
ajfa-18977	82	63	bsite	bsite	NOUN
ajfa-18977	82	64	ntent	ntent	NOUN
ajfa-18977	82	65	:	:	PUNCT
ajfa-18977	82	66	ancial	ancial	ADJ
ajfa-18977	82	67	a	a	PRON
ajfa-18977	82	68	(	(	PUNCT
ajfa-18977	82	69	60	60	NUM
ajfa-18977	82	70	%	%	NOUN
ajfa-18977	82	71	)	)	PUNCT
ajfa-18977	82	72	d	d	NOUN
ajfa-18977	82	73	n	n	CCONJ
ajfa-18977	82	74	-	-	PUNCT
ajfa-18977	82	75	financial	financial	ADJ
ajfa-18977	82	76	a	a	PRON
ajfa-18977	82	77	(	(	PUNCT
ajfa-18977	82	78	40	40	NUM
ajfa-18977	82	79	%	%	NOUN
ajfa-18977	82	80	)	)	PUNCT
ajfa-18977	82	81	.	.	PUNCT
ajfa-18977	83	1	enos	enos	AUX
ajfa-18977	83	2	es	es	ADP
ajfa-18977	83	3	stock	stock	NOUN
ajfa-18977	83	4	change	change	NOUN
ajfa-18977	83	5	,	,	PUNCT
ajfa-18977	83	6	ancial	ancial	ADJ
ajfa-18977	83	7	and	and	CCONJ
ajfa-18977	83	8	n	n	CCONJ
ajfa-18977	83	9	-	-	PUNCT
ajfa-18977	83	10	financial	financial	ADJ
ajfa-18977	83	11	ormation	ormation	NOUN
ajfa-18977	83	12	,	,	PUNCT
ajfa-18977	83	13	d	d	X
ajfa-18977	83	14	website	website	NOUN
ajfa-18977	83	15	.	.	PUNCT
ajfa-18977	84	1	r	r	NOUN
ajfa-18977	84	2	closure	closure	NOUN
ajfa-18977	84	3	cklist	cklist	PROPN
ajfa-18977	84	4	asian	asian	PROPN
ajfa-18977	84	5	contributi	contributi	PROPN
ajfa-18977	84	6	measurem	measurem	VERB
ajfa-18977	84	7	on	on	ADP
ajfa-18977	84	8	ibrq	ibrq	PROPN
ajfa-18977	84	9	.	.	PUNCT
ajfa-18977	85	1	developed	develop	VERB
ajfa-18977	85	2	internet	internet	NOUN
ajfa-18977	85	3	disclosure	disclosure	NOUN
ajfa-18977	85	4	based	base	VERB
ajfa-18977	85	5	on	on	ADP
ajfa-18977	85	6	a	a	DET
ajfa-18977	85	7	developed	develop	VERB
ajfa-18977	85	8	bonsón	bonsón	NOUN
ajfa-18977	85	9	escobar	escobar	PROPN
ajfa-18977	85	10	measuring	measure	VERB
ajfa-18977	85	11	criteria	criterion	NOUN
ajfa-18977	85	12	comprising	comprise	VERB
ajfa-18977	85	13	financial	financial	ADJ
ajfa-18977	85	14	non	non	ADJ
ajfa-18977	85	15	-	-	ADJ
ajfa-18977	85	16	financ	financ	ADJ
ajfa-18977	85	17	data	datum	NOUN
ajfa-18977	85	18	.	.	PUNCT
ajfa-18977	86	1	evaluate	evaluate	VERB
ajfa-18977	86	2	checklists	checklist	NOUN
ajfa-18977	86	3	determine	determine	VERB
ajfa-18977	86	4	level	level	NOUN
ajfa-18977	86	5	of	of	ADP
ajfa-18977	86	6	disclosure	disclosure	NOUN
ajfa-18977	86	7	malaysian	malaysian	ADJ
ajfa-18977	86	8	context	context	NOUN
ajfa-18977	86	9	encompass	encompass	VERB
ajfa-18977	86	10	two	two	NUM
ajfa-18977	86	11	dime	dime	NOUN
ajfa-18977	86	12	n	n	PRON
ajfa-18977	86	13	journal	journal	NOUN
ajfa-18977	86	14	of	of	ADP
ajfa-18977	86	15	f	f	PROPN
ajfa-18977	86	16	on	on	ADV
ajfa-18977	86	17	in	in	ADP
ajfa-18977	86	18	ment	ment	PROPN
ajfa-18977	86	19	l	l	PROPN
ajfa-18977	86	20	is	be	AUX
ajfa-18977	86	21	th	th	X
ajfa-18977	86	22	re	re	X
ajfa-18977	86	23	n	n	PROPN
ajfa-18977	86	24	in	in	ADP
ajfa-18977	86	25	d	d	PROPN
ajfa-18977	86	26	index	index	NOUN
ajfa-18977	86	27	an	an	DET
ajfa-18977	86	28	index	index	NOUN
ajfa-18977	86	29	d	d	NOUN
ajfa-18977	86	30	by	by	ADP
ajfa-18977	86	31	and	and	CCONJ
ajfa-18977	86	32	(	(	PUNCT
ajfa-18977	86	33	2006	2006	NUM
ajfa-18977	86	34	)	)	PUNCT
ajfa-18977	86	35	g	g	ADP
ajfa-18977	86	36	53	53	NUM
ajfa-18977	86	37	g	g	NOUN
ajfa-18977	86	38	and	and	CCONJ
ajfa-18977	86	39	cial	cial	PROPN
ajfa-18977	86	40	s	s	VERB
ajfa-18977	86	41	a	a	DET
ajfa-18977	86	42	q	q	NOUN
ajfa-18977	86	43	fi	fi	NOUN
ajfa-18977	86	44	n	n	NOUN
ajfa-18977	86	45	in	in	ADP
ajfa-18977	86	46	p	p	PROPN
ajfa-18977	86	47	co	co	NOUN
ajfa-18977	86	48	w	w	PROPN
ajfa-18977	86	49	v	v	NOUN
ajfa-18977	86	50	re	re	VERB
ajfa-18977	86	51	in	in	ADP
ajfa-18977	86	52	av	av	PROPN
ajfa-18977	86	53	w	w	ADP
ajfa-18977	86	54	87	87	NUM
ajfa-18977	86	55	to	to	ADP
ajfa-18977	86	56	the	the	DET
ajfa-18977	86	57	f	f	PROPN
ajfa-18977	86	58	ifr	ifr	PROPN
ajfa-18977	86	59	in	in	ADP
ajfa-18977	86	60	the	the	DET
ajfa-18977	86	61	n	n	CCONJ
ajfa-18977	86	62	sing	sing	NOUN
ajfa-18977	86	63	ensions	ension	NOUN
ajfa-18977	86	64	:	:	PUNCT
ajfa-18977	87	1	t	t	NOUN
ajfa-18977	87	2	o	o	X
ajfa-18977	87	3	ch	ch	PROPN
ajfa-18977	87	4	co	co	PROPN
ajfa-18977	87	5	w	w	PROPN
ajfa-18977	87	6	o	o	X
ajfa-18977	87	7	th	th	X
ajfa-18977	87	8	o	o	NOUN
ajfa-18977	87	9	finance	finance	NOUN
ajfa-18977	87	10	&	&	CCONJ
ajfa-18977	87	11	ac	ac	PROPN
ajfa-18977	87	12	issn	issn	PROPN
ajfa-18977	87	13	19	19	NUM
ajfa-18977	87	14	2024	2024	NUM
ajfa-18977	87	15	,	,	PUNCT
ajfa-18977	87	16	vol	vol	NOUN
ajfa-18977	87	17	.	.	NOUN
ajfa-18977	87	18	1	1	NUM
ajfa-18977	87	19	ajfa.macro	ajfa.macro	DET
ajfa-18977	87	20	limitations	limitation	NOUN
ajfa-18977	87	21	s	s	VERB
ajfa-18977	87	22	required	require	VERB
ajfa-18977	87	23	t	t	NOUN
ajfa-18977	87	24	he	he	PRON
ajfa-18977	87	25	validity	validity	NOUN
ajfa-18977	87	26	eliability	eliability	NOUN
ajfa-18977	87	27	o	o	NOUN
ajfa-18977	87	28	newly	newly	ADV
ajfa-18977	87	29	deve	deve	NOUN
ajfa-18977	87	30	ndex	ndex	NOUN
ajfa-18977	87	31	.	.	PUNCT
ajfa-18977	88	1	study	study	PROPN
ajfa-18977	88	2	disco	disco	PROPN
ajfa-18977	88	3	assessment	assessment	NOUN
ajfa-18977	88	4	o	o	PROPN
ajfa-18977	88	5	quality	quality	PROPN
ajfa-18977	88	6	financial	financial	ADJ
ajfa-18977	88	7	non	non	ADJ
ajfa-18977	88	8	-	-	ADJ
ajfa-18977	88	9	financia	financia	ADJ
ajfa-18977	88	10	nformation	nformation	NOUN
ajfa-18977	88	11	published	publish	VERB
ajfa-18977	88	12	orporate	orporate	NOUN
ajfa-18977	88	13	websites	website	NOUN
ajfa-18977	88	14	an	an	DET
ajfa-18977	88	15	value	value	NOUN
ajfa-18977	88	16	elevance	elevance	NOUN
ajfa-18977	88	17	o	o	NOUN
ajfa-18977	88	18	nformation	nformation	NOUN
ajfa-18977	88	19	available	available	ADJ
ajfa-18977	88	20	websites	website	NOUN
ajfa-18977	88	21	.	.	PUNCT
ajfa-18977	89	1	the	the	DET
ajfa-18977	89	2	limited	limited	ADJ
ajfa-18977	89	3	of	of	ADP
ajfa-18977	89	4	assess	assess	NOUN
ajfa-18977	89	5	hecklist	hecklist	NOUN
ajfa-18977	89	6	oncerned	oncerne	VERB
ajfa-18977	89	7	with	with	ADP
ajfa-18977	89	8	the	the	DET
ajfa-18977	89	9	exis	exis	PROPN
ajfa-18977	89	10	of	of	ADP
ajfa-18977	89	11	items	item	NOUN
ajfa-18977	89	12	han	han	PROPN
ajfa-18977	89	13	the	the	DET
ajfa-18977	89	14	q	q	NOUN
ajfa-18977	89	15	of	of	ADP
ajfa-18977	89	16	informatio	informatio	NOUN
ajfa-18977	89	17	ccounting	ccounte	VERB
ajfa-18977	89	18	946	946	NUM
ajfa-18977	89	19	-	-	PUNCT
ajfa-18977	89	20	052x	052x	NUM
ajfa-18977	89	21	16	16	NUM
ajfa-18977	89	22	,	,	PUNCT
ajfa-18977	89	23	no	no	INTJ
ajfa-18977	89	24	.	.	NOUN
ajfa-18977	89	25	1	1	NUM
ajfa-18977	89	26	think.org/	think.org/	NOUN
ajfa-18977	89	27	to	to	PART
ajfa-18977	89	28	test	test	VERB
ajfa-18977	89	29	y	y	PROPN
ajfa-18977	89	30	and	and	CCONJ
ajfa-18977	89	31	of	of	ADP
ajfa-18977	89	32	the	the	DET
ajfa-18977	89	33	eloped	elope	VERB
ajfa-18977	89	34	ounted	ounte	VERB
ajfa-18977	89	35	of	of	ADP
ajfa-18977	89	36	the	the	PRON
ajfa-18977	89	37	of	of	ADP
ajfa-18977	89	38	and	and	CCONJ
ajfa-18977	89	39	al	al	PROPN
ajfa-18977	89	40	on	on	ADP
ajfa-18977	89	41	nd	nd	PRON
ajfa-18977	89	42	the	the	PRON
ajfa-18977	89	43	of	of	ADP
ajfa-18977	89	44	f	f	PROPN
ajfa-18977	89	45	this	this	PRON
ajfa-18977	89	46	on	on	ADP
ajfa-18977	89	47	scope	scope	NOUN
ajfa-18977	89	48	ment	ment	NOUN
ajfa-18977	89	49	is	be	AUX
ajfa-18977	89	50	more	more	ADV
ajfa-18977	89	51	stence	stence	ADJ
ajfa-18977	89	52	rather	rather	ADV
ajfa-18977	89	53	quality	quality	NOUN
ajfa-18977	89	54	on	on	ADP
ajfa-18977	89	55	.	.	PUNCT
ajfa-18977	90	1	resea	resea	ADJ
ajfa-18977	90	2	dycz	dycz	NOUN
ajfa-18977	90	3	(	(	PUNCT
ajfa-18977	90	4	2014	2014	NUM
ajfa-18977	90	5	almi	almi	NOUN
ajfa-18977	90	6	amin	amin	PROPN
ajfa-18977	90	7	moha	moha	PROPN
ajfa-18977	90	8	archers	archers	PROPN
ajfa-18977	90	9	zkowska	zkowska	PROPN
ajfa-18977	90	10	4	4	NUM
ajfa-18977	90	11	)	)	PUNCT
ajfa-18977	90	12	ilia	ilia	PROPN
ajfa-18977	90	13	(	(	PUNCT
ajfa-18977	90	14	2015	2015	NUM
ajfa-18977	90	15	)	)	PUNCT
ajfa-18977	90	16	n	n	NOUN
ajfa-18977	90	17	and	and	CCONJ
ajfa-18977	90	18	amed	ame	VERB
ajfa-18977	90	19	method	method	PROPN
ajfa-18977	90	20	assessm	assessm	NOUN
ajfa-18977	90	21	of	of	ADP
ajfa-18977	90	22	i	i	PRON
ajfa-18977	90	23	disclosu	disclosu	VERB
ajfa-18977	90	24	using	use	VERB
ajfa-18977	90	25	scoring	scoring	NOUN
ajfa-18977	90	26	system	system	NOUN
ajfa-18977	90	27	.	.	PUNCT
ajfa-18977	91	1	corpora	corpora	ADJ
ajfa-18977	91	2	internet	internet	NOUN
ajfa-18977	91	3	reporting	reporting	NOUN
ajfa-18977	91	4	(	(	PUNCT
ajfa-18977	91	5	cir	cir	NOUN
ajfa-18977	91	6	)	)	PUNCT
ajfa-18977	91	7	quality	quality	NOUN
ajfa-18977	91	8	,	,	PUNCT
ajfa-18977	91	9	indonesi	indonesi	NOUN
ajfa-18977	91	10	malaysi	malaysi	PROPN
ajfa-18977	91	11	japan	japan	PROPN
ajfa-18977	91	12	,	,	PUNCT
ajfa-18977	91	13	singapo	singapo	PROPN
ajfa-18977	91	14	australi	australi	PROPN
ajfa-18977	92	1	d	d	PROPN
ajfa-18977	92	2	ifrq	ifrq	PROPN
ajfa-18977	92	3	sco	sco	PROPN
ajfa-18977	92	4	ment	ment	PROPN
ajfa-18977	92	5	ifrq	ifrq	PROPN
ajfa-18977	92	6	ures	ure	VERB
ajfa-18977	92	7	a	a	DET
ajfa-18977	92	8	fina	fina	PROPN
ajfa-18977	92	9	stat	stat	PROPN
ajfa-18977	92	10	and	and	CCONJ
ajfa-18977	92	11	ratio	ratio	NOUN
ajfa-18977	92	12	ate	eat	VERB
ajfa-18977	92	13	g	g	PROPN
ajfa-18977	92	14	ia	ia	PROPN
ajfa-18977	92	15	,	,	PUNCT
ajfa-18977	92	16	a	a	PRON
ajfa-18977	92	17	,	,	PUNCT
ajfa-18977	92	18	ore	ore	NOUN
ajfa-18977	92	19	,	,	PUNCT
ajfa-18977	92	20	a	a	DET
ajfa-18977	92	21	ifr	ifr	NOUN
ajfa-18977	92	22	disc	disc	VERB
ajfa-18977	92	23	enc	enc	PROPN
ajfa-18977	92	24	con	con	PROPN
ajfa-18977	92	25	time	time	NOUN
ajfa-18977	92	26	tech	tech	NOUN
ajfa-18977	92	27	and	and	CCONJ
ajfa-18977	92	28	supp	supp	PROPN
ajfa-18977	92	29	fina	fina	PROPN
ajfa-18977	92	30	stat	stat	PROPN
ajfa-18977	92	31	7	7	NUM
ajfa-18977	92	32	opes	ope	NOUN
ajfa-18977	92	33	ancial	ancial	ADJ
ajfa-18977	92	34	tements	tement	NOUN
ajfa-18977	93	1	d	d	X
ajfa-18977	93	2	financial	financial	ADJ
ajfa-18977	93	3	os	os	NOUN
ajfa-18977	93	4	r	r	NOUN
ajfa-18977	93	5	closure	closure	NOUN
ajfa-18977	93	6	ompasses	ompasse	NOUN
ajfa-18977	93	7	ntent	ntent	NOUN
ajfa-18977	93	8	,	,	PUNCT
ajfa-18977	93	9	eliness	eliness	NOUN
ajfa-18977	93	10	,	,	PUNCT
ajfa-18977	93	11	hnology	hnology	NOUN
ajfa-18977	93	12	,	,	PUNCT
ajfa-18977	93	13	d	d	PROPN
ajfa-18977	93	14	user	user	NOUN
ajfa-18977	93	15	port	port	NOUN
ajfa-18977	93	16	ancial	ancial	ADJ
ajfa-18977	93	17	tements	tement	NOUN
ajfa-18977	93	18	asian	asian	PROPN
ajfa-18977	93	19	contributi	contributi	PROPN
ajfa-18977	93	20	measurem	measurem	VERB
ajfa-18977	93	21	content	content	NOUN
ajfa-18977	93	22	presentatio	presentatio	NOUN
ajfa-18977	93	23	measuring	measure	VERB
ajfa-18977	93	24	disclosure	disclosure	NOUN
ajfa-18977	93	25	completen	completen	NOUN
ajfa-18977	93	26	accuracy	accuracy	NOUN
ajfa-18977	93	27	,	,	PUNCT
ajfa-18977	93	28	relevance	relevance	NOUN
ajfa-18977	93	29	,	,	PUNCT
ajfa-18977	93	30	transparen	transparen	VERB
ajfa-18977	93	31	the	the	DET
ajfa-18977	93	32	applica	applica	PROPN
ajfa-18977	93	33	the	the	DET
ajfa-18977	93	34	method	method	NOUN
ajfa-18977	93	35	a	a	PRON
ajfa-18977	93	36	of	of	ADP
ajfa-18977	93	37	app	app	NOUN
ajfa-18977	93	38	weights	weight	NOUN
ajfa-18977	93	39	according	accord	VERB
ajfa-18977	93	40	ranking	rank	VERB
ajfa-18977	93	41	o	o	PROPN
ajfa-18977	93	42	issuers	issuer	NOUN
ajfa-18977	93	43	.	.	PUNCT
ajfa-18977	94	1	conduct	conduct	NOUN
ajfa-18977	94	2	comparativ	comparativ	NOUN
ajfa-18977	94	3	testing	testing	NOUN
ajfa-18977	94	4	of	of	ADP
ajfa-18977	94	5	quality	quality	NOUN
ajfa-18977	94	6	o	o	PROPN
ajfa-18977	94	7	pacific	pacific	PROPN
ajfa-18977	94	8	ec	ec	PROPN
ajfa-18977	94	9	cooperatio	cooperatio	PROPN
ajfa-18977	94	10	(	(	PUNCT
ajfa-18977	94	11	apec	apec	PROPN
ajfa-18977	94	12	)	)	PUNCT
ajfa-18977	94	13	m	m	PROPN
ajfa-18977	94	14	countries	country	NOUN
ajfa-18977	94	15	the	the	DET
ajfa-18977	94	16	ifr	ifr	PROPN
ajfa-18977	94	17	was	be	AUX
ajfa-18977	94	18	develo	develo	ADJ
ajfa-18977	94	19	basing	base	VERB
ajfa-18977	94	20	clo	clo	PROPN
ajfa-18977	94	21	the	the	DET
ajfa-18977	94	22	wor	wor	PROPN
ajfa-18977	94	23	cheng	cheng	PROPN
ajfa-18977	94	24	(	(	PUNCT
ajfa-18977	94	25	2000	2000	NUM
ajfa-18977	94	26	)	)	PUNCT
ajfa-18977	94	27	to	to	PART
ajfa-18977	94	28	content	content	VERB
ajfa-18977	94	29	timeliness	timeliness	NOUN
ajfa-18977	94	30	technology	technology	NOUN
ajfa-18977	94	31	and	and	CCONJ
ajfa-18977	94	32	user	user	NOUN
ajfa-18977	94	33	(	(	PUNCT
ajfa-18977	94	34	20	20	NUM
ajfa-18977	94	35	%	%	NOUN
ajfa-18977	94	36	)	)	PUNCT
ajfa-18977	94	37	.	.	PUNCT
ajfa-18977	95	1	ifr	ifr	PROPN
ajfa-18977	95	2	quali	quali	PROPN
ajfa-18977	95	3	measured	measure	VERB
ajfa-18977	95	4	four	four	NUM
ajfa-18977	95	5	p	p	NOUN
ajfa-18977	95	6	n	n	PRON
ajfa-18977	95	7	journal	journal	NOUN
ajfa-18977	95	8	of	of	ADP
ajfa-18977	95	9	f	f	PROPN
ajfa-18977	95	10	on	on	ADP
ajfa-18977	95	11	in	in	ADP
ajfa-18977	95	12	ment	ment	ADJ
ajfa-18977	95	13	l	l	PROPN
ajfa-18977	95	14	and	and	CCONJ
ajfa-18977	95	15	on	on	ADV
ajfa-18977	95	16	.	.	PUNCT
ajfa-18977	96	1	g	g	PROPN
ajfa-18977	96	2	ifr	ifr	PROPN
ajfa-18977	96	3	ness	ness	NOUN
ajfa-18977	96	4	,	,	PUNCT
ajfa-18977	96	5	and	and	CCONJ
ajfa-18977	96	6	ncy	ncy	PROPN
ajfa-18977	96	7	with	with	ADP
ajfa-18977	96	8	ation	ation	NOUN
ajfa-18977	96	9	of	of	ADP
ajfa-18977	96	10	scoring	scoring	NOUN
ajfa-18977	96	11	and	and	CCONJ
ajfa-18977	96	12	use	use	VERB
ajfa-18977	96	13	ropriate	ropriate	NOUN
ajfa-18977	96	14	to	to	ADP
ajfa-18977	96	15	a	a	PRON
ajfa-18977	96	16	of	of	ADP
ajfa-18977	96	17	stock	stock	NOUN
ajfa-18977	96	18	a	a	DET
ajfa-18977	96	19	co	co	NOUN
ajfa-18977	96	20	fi	fi	NOUN
ajfa-18977	96	21	in	in	ADP
ajfa-18977	96	22	le	le	X
ajfa-18977	96	23	n	n	PROPN
ajfa-18977	96	24	in	in	ADP
ajfa-18977	96	25	ve	ve	PROPN
ajfa-18977	96	26	website	website	NOUN
ajfa-18977	96	27	n	n	PROPN
ajfa-18977	96	28	asia	asia	PROPN
ajfa-18977	96	29	conomic	conomic	PROPN
ajfa-18977	96	30	on	on	ADP
ajfa-18977	96	31	member	member	NOUN
ajfa-18977	96	32	using	use	VERB
ajfa-18977	96	33	index	index	NOUN
ajfa-18977	96	34	oped	ope	VERB
ajfa-18977	96	35	by	by	ADP
ajfa-18977	96	36	osely	osely	ADV
ajfa-18977	96	37	on	on	ADP
ajfa-18977	96	38	rk	rk	PROPN
ajfa-18977	96	39	of	of	ADP
ajfa-18977	96	40	et	et	PROPN
ajfa-18977	96	41	al	al	PROPN
ajfa-18977	96	42	.	.	PROPN
ajfa-18977	96	43	assess	assess	PROPN
ajfa-18977	96	44	(	(	PUNCT
ajfa-18977	96	45	40	40	NUM
ajfa-18977	96	46	%	%	NOUN
ajfa-18977	96	47	)	)	PUNCT
ajfa-18977	96	48	,	,	PUNCT
ajfa-18977	96	49	(	(	PUNCT
ajfa-18977	96	50	20	20	NUM
ajfa-18977	96	51	%	%	NOUN
ajfa-18977	96	52	)	)	PUNCT
ajfa-18977	96	53	,	,	PUNCT
ajfa-18977	96	54	y	y	PROPN
ajfa-18977	96	55	(	(	PUNCT
ajfa-18977	96	56	20	20	NUM
ajfa-18977	96	57	%	%	NOUN
ajfa-18977	96	58	)	)	PUNCT
ajfa-18977	96	59	support	support	NOUN
ajfa-18977	96	60	o	o	NOUN
ajfa-18977	96	61	co	co	VERB
ajfa-18977	96	62	ti	ti	PROPN
ajfa-18977	96	63	te	te	ADP
ajfa-18977	96	64	u	u	PROPN
ajfa-18977	96	65	t	t	X
ajfa-18977	96	66	ac	ac	PROPN
ajfa-18977	97	1	i	i	PRON
ajfa-18977	97	2	m	m	VERB
ajfa-18977	97	3	a	a	DET
ajfa-18977	97	4	q	q	X
ajfa-18977	97	5	o	o	X
ajfa-18977	97	6	re	re	ADP
ajfa-18977	97	7	ity	ity	PROPN
ajfa-18977	97	8	was	be	AUX
ajfa-18977	97	9	using	use	VERB
ajfa-18977	97	10	proxies	proxy	NOUN
ajfa-18977	97	11	:	:	PUNCT
ajfa-18977	97	12	a	a	DET
ajfa-18977	97	13	co	co	X
ajfa-18977	97	14	th	th	X
ajfa-18977	97	15	finance	finance	PROPN
ajfa-18977	97	16	&	&	CCONJ
ajfa-18977	97	17	ac	ac	PROPN
ajfa-18977	97	18	issn	issn	PROPN
ajfa-18977	97	19	19	19	NUM
ajfa-18977	97	20	2024	2024	NUM
ajfa-18977	97	21	,	,	PUNCT
ajfa-18977	97	22	vol	vol	NOUN
ajfa-18977	97	23	.	.	NOUN
ajfa-18977	97	24	1	1	NUM
ajfa-18977	97	25	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	97	26	limitations	limitation	NOUN
ajfa-18977	97	27	assessment	assessment	NOUN
ajfa-18977	97	28	onfined	onfine	VERB
ajfa-18977	97	29	financial	financial	ADJ
ajfa-18977	97	30	nformation	nformation	NOUN
ajfa-18977	97	31	,	,	PUNCT
ajfa-18977	97	32	ess	ess	PROPN
ajfa-18977	97	33	concern	concern	NOUN
ajfa-18977	97	34	non	non	ADJ
ajfa-18977	97	35	-	-	ADJ
ajfa-18977	97	36	financia	financia	ADJ
ajfa-18977	97	37	nformation	nformation	NOUN
ajfa-18977	97	38	.	.	PUNCT
ajfa-18977	98	1	overly	overly	ADV
ajfa-18977	98	2	focu	focu	ADJ
ajfa-18977	98	3	ontent	ontent	NOUN
ajfa-18977	98	4	,	,	PUNCT
ajfa-18977	98	5	imeliness	imeliness	NOUN
ajfa-18977	98	6	,	,	PUNCT
ajfa-18977	98	7	echnology	echnology	NOUN
ajfa-18977	98	8	,	,	PUNCT
ajfa-18977	98	9	user	user	NOUN
ajfa-18977	98	10	support	support	VERB
ajfa-18977	98	11	the	the	DET
ajfa-18977	98	12	acknowledge	acknowledge	ADJ
ajfa-18977	98	13	mportance	mportance	NOUN
ajfa-18977	98	14	o	o	NOUN
ajfa-18977	98	15	assessing	assess	VERB
ajfa-18977	98	16	qualitative	qualitative	NOUN
ajfa-18977	98	17	of	of	ADP
ajfa-18977	98	18	fina	fina	PROPN
ajfa-18977	98	19	eporting	eporte	VERB
ajfa-18977	98	20	.	.	PUNCT
ajfa-18977	99	1	assessment	assessment	NOUN
ajfa-18977	99	2	onfined	onfine	VERB
ajfa-18977	99	3	to	to	PART
ajfa-18977	99	4	hree	hree	PROPN
ajfa-18977	99	5	quali	quali	PROPN
ajfa-18977	99	6	ccounting	ccounte	VERB
ajfa-18977	99	7	946	946	NUM
ajfa-18977	99	8	-	-	PUNCT
ajfa-18977	99	9	052x	052x	NUM
ajfa-18977	99	10	16	16	NUM
ajfa-18977	99	11	,	,	PUNCT
ajfa-18977	99	12	no	no	INTJ
ajfa-18977	99	13	.	.	NOUN
ajfa-18977	99	14	1	1	NUM
ajfa-18977	99	15	think.org/	think.org/	NOUN
ajfa-18977	99	16	is	be	AUX
ajfa-18977	99	17	to	to	ADP
ajfa-18977	99	18	with	with	ADP
ajfa-18977	99	19	n	n	NUM
ajfa-18977	99	20	for	for	ADP
ajfa-18977	99	21	al	al	PROPN
ajfa-18977	99	22	us	us	PROPN
ajfa-18977	99	23	on	on	ADP
ajfa-18977	99	24	and	and	CCONJ
ajfa-18977	99	25	.	.	PUNCT
ajfa-18977	100	1	study	study	NOUN
ajfa-18977	100	2	es	es	ADP
ajfa-18977	100	3	the	the	PRON
ajfa-18977	100	4	of	of	ADP
ajfa-18977	100	5	forms	form	NOUN
ajfa-18977	100	6	ancial	ancial	ADJ
ajfa-18977	100	7	is	be	AUX
ajfa-18977	100	8	only	only	ADV
ajfa-18977	100	9	itative	itative	ADJ
ajfa-18977	100	10	resea	resea	NOUN
ajfa-18977	100	11	(	(	PUNCT
ajfa-18977	100	12	2016	2016	NUM
ajfa-18977	100	13	ahm	ahm	PROPN
ajfa-18977	100	14	(	(	PUNCT
ajfa-18977	100	15	2017	2017	NUM
ajfa-18977	100	16	dolin	dolin	NOUN
ajfa-18977	100	17	lutar	lutar	NOUN
ajfa-18977	100	18	(	(	PUNCT
ajfa-18977	100	19	2018	2018	NUM
ajfa-18977	100	20	alebr	alebr	NOUN
ajfa-18977	100	21	(	(	PUNCT
ajfa-18977	100	22	2018	2018	NUM
ajfa-18977	100	23	archers	archer	NOUN
ajfa-18977	100	24	6	6	NUM
ajfa-18977	100	25	)	)	PUNCT
ajfa-18977	100	26	med	me	VERB
ajfa-18977	100	27	et	et	PROPN
ajfa-18977	100	28	al	al	PROPN
ajfa-18977	100	29	7	7	NUM
ajfa-18977	100	30	)	)	PUNCT
ajfa-18977	100	31	nšek	nšek	NOUN
ajfa-18977	100	32	and	and	CCONJ
ajfa-18977	100	33	r	r	NOUN
ajfa-18977	100	34	-	-	PUNCT
ajfa-18977	100	35	skerbinjek	skerbinjek	NOUN
ajfa-18977	100	36	8)	8)	NUM
ajfa-18977	100	37	rahem	rahem	NOUN
ajfa-18977	100	38	8)	8)	NUM
ajfa-18977	100	39	method	method	NOUN
ajfa-18977	100	40	l.	l.	PROPN
ajfa-18977	100	41	cir	cir	PROPN
ajfa-18977	100	42	d	d	PROPN
ajfa-18977	100	43	k	k	PROPN
ajfa-18977	100	44	ifr	ifr	PROPN
ajfa-18977	100	45	inde	inde	PROPN
ajfa-18977	100	46	cir	cir	PROPN
ajfa-18977	100	47	disclosu	disclosu	PROPN
ajfa-18977	100	48	index	index	PROPN
ajfa-18977	100	49	,	,	PUNCT
ajfa-18977	100	50	s	s	PROPN
ajfa-18977	100	51	arabia	arabia	PROPN
ajfa-18977	100	52	sco	sco	PROPN
ajfa-18977	100	53	cir	cir	PROPN
ajfa-18977	100	54	prac	prac	PROPN
ajfa-18977	100	55	inte	inte	PROPN
ajfa-18977	100	56	infr	infr	ADP
ajfa-18977	100	57	ex	ex	X
ajfa-18977	100	58	vol	vol	NOUN
ajfa-18977	100	59	disc	disc	NOUN
ajfa-18977	100	60	fina	fina	NOUN
ajfa-18977	100	61	info	info	NOUN
ajfa-18977	100	62	(	(	PUNCT
ajfa-18977	100	63	f.s	f.s	PROPN
ajfa-18977	100	64	inte	inte	PROPN
ajfa-18977	100	65	liste	liste	PROPN
ajfa-18977	100	66	com	com	PROPN
ajfa-18977	100	67	ure	ure	PROPN
ajfa-18977	100	68	saudi	saudi	ADJ
ajfa-18977	100	69	vol	vol	NOUN
ajfa-18977	100	70	disc	disc	NOUN
ajfa-18977	100	71	cir	cir	NOUN
ajfa-18977	100	72	sau	sau	PROPN
ajfa-18977	100	73	com	com	NOUN
ajfa-18977	100	74	8	8	NUM
ajfa-18977	100	75	opes	ope	NOUN
ajfa-18977	100	76	r	r	NOUN
ajfa-18977	100	77	ctices	ctice	NOUN
ajfa-18977	100	78	on	on	ADP
ajfa-18977	100	79	ernet	ernet	NOUN
ajfa-18977	100	80	rastructure	rastructure	NOUN
ajfa-18977	100	81	luntary	luntary	NOUN
ajfa-18977	100	82	closure	closure	NOUN
ajfa-18977	100	83	of	of	ADP
ajfa-18977	100	84	ancial	ancial	ADJ
ajfa-18977	100	85	ormation	ormation	NOUN
ajfa-18977	100	86	s.	s.	PROPN
ajfa-18977	100	87	)	)	PUNCT
ajfa-18977	100	88	on	on	ADP
ajfa-18977	100	89	the	the	DET
ajfa-18977	100	90	ernet	ernet	NOUN
ajfa-18977	100	91	and	and	CCONJ
ajfa-18977	100	92	ed	ed	PROPN
ajfa-18977	100	93	mpanies	mpanie	NOUN
ajfa-18977	100	94	.	.	PUNCT
ajfa-18977	101	1	luntary	luntary	ADJ
ajfa-18977	101	2	closure	closure	NOUN
ajfa-18977	101	3	of	of	ADP
ajfa-18977	101	4	r	r	NOUN
ajfa-18977	101	5	on	on	ADP
ajfa-18977	101	6	udi	udi	NOUN
ajfa-18977	101	7	-	-	PUNCT
ajfa-18977	101	8	listed	list	VERB
ajfa-18977	101	9	mpanies	mpanie	NOUN
ajfa-18977	101	10	asian	asian	PROPN
ajfa-18977	101	11	contributi	contributi	PROPN
ajfa-18977	101	12	measurem	measurem	VERB
ajfa-18977	101	13	understand	understand	VERB
ajfa-18977	101	14	relevance	relevance	NOUN
ajfa-18977	101	15	,	,	PUNCT
ajfa-18977	101	16	timeliness	timeliness	NOUN
ajfa-18977	101	17	reliability	reliability	NOUN
ajfa-18977	101	18	,	,	PUNCT
ajfa-18977	101	19	comparabi	comparabi	NOUN
ajfa-18977	101	20	employing	employ	VERB
ajfa-18977	101	21	qualitative	qualitative	ADJ
ajfa-18977	101	22	method	method	NOUN
ajfa-18977	101	23	,	,	PUNCT
ajfa-18977	101	24	interviewi	interviewi	VERB
ajfa-18977	101	25	users	user	NOUN
ajfa-18977	101	26	an	an	DET
ajfa-18977	101	27	preparers	preparer	NOUN
ajfa-18977	101	28	examine	examine	VERB
ajfa-18977	101	29	perception	perception	NOUN
ajfa-18977	101	30	cir	cir	NOUN
ajfa-18977	101	31	practi	practi	VERB
ajfa-18977	101	32	assess	assess	NOUN
ajfa-18977	101	33	content	content	NOUN
ajfa-18977	101	34	(	(	PUNCT
ajfa-18977	101	35	financial	financial	ADJ
ajfa-18977	101	36	interim	interim	ADJ
ajfa-18977	101	37	financial	financial	ADJ
ajfa-18977	101	38	etc	etc	X
ajfa-18977	101	39	.	.	PUNCT
ajfa-18977	101	40	)	)	PUNCT
ajfa-18977	102	1	non	non	PROPN
ajfa-18977	102	2	-	-	NOUN
ajfa-18977	102	3	financ	financ	PROPN
ajfa-18977	102	4	(	(	PUNCT
ajfa-18977	102	5	sustainab	sustainab	NOUN
ajfa-18977	102	6	developme	developme	VERB
ajfa-18977	102	7	corporate	corporate	ADJ
ajfa-18977	102	8	governanc	governanc	PROPN
ajfa-18977	102	9	operations	operation	NOUN
ajfa-18977	102	10	report	report	NOUN
ajfa-18977	102	11	,	,	PUNCT
ajfa-18977	102	12	et	et	PROPN
ajfa-18977	102	13	ifr	ifr	PROPN
ajfa-18977	102	14	prese	prese	PROPN
ajfa-18977	102	15	offered	offer	VERB
ajfa-18977	102	16	b	b	PROPN
ajfa-18977	102	17	world	world	PROPN
ajfa-18977	102	18	web	web	PROPN
ajfa-18977	102	19	.	.	PROPN
ajfa-18977	102	20	employin	employin	PROPN
ajfa-18977	102	21	self	self	NOUN
ajfa-18977	102	22	-	-	PUNCT
ajfa-18977	102	23	constr	constr	NOUN
ajfa-18977	102	24	disclosure	disclosure	NOUN
ajfa-18977	102	25	(	(	PUNCT
ajfa-18977	102	26	includes	include	VERB
ajfa-18977	102	27	items	item	NOUN
ajfa-18977	102	28	)	)	PUNCT
ajfa-18977	102	29	to	to	ADP
ajfa-18977	102	30	m	m	PROPN
ajfa-18977	102	31	the	the	DET
ajfa-18977	102	32	cir	cir	ADJ
ajfa-18977	102	33	saudi	saudi	PROPN
ajfa-18977	102	34	-	-	PUNCT
ajfa-18977	102	35	liste	liste	PROPN
ajfa-18977	102	36	n	n	PROPN
ajfa-18977	102	37	journal	journal	NOUN
ajfa-18977	102	38	of	of	ADP
ajfa-18977	102	39	f	f	PROPN
ajfa-18977	102	40	on	on	ADP
ajfa-18977	102	41	in	in	ADP
ajfa-18977	102	42	ment	ment	ADJ
ajfa-18977	102	43	l	l	NOUN
ajfa-18977	102	44	dability	dability	NOUN
ajfa-18977	102	45	,	,	PUNCT
ajfa-18977	102	46	,	,	PUNCT
ajfa-18977	102	47	and	and	CCONJ
ajfa-18977	102	48	ility	ility	NOUN
ajfa-18977	102	49	.	.	PUNCT
ajfa-18977	103	1	ch	ch	PROPN
ajfa-18977	103	2	fi	fi	NOUN
ajfa-18977	103	3	(	(	PUNCT
ajfa-18977	103	4	e	e	X
ajfa-18977	103	5	re	re	VERB
ajfa-18977	103	6	co	co	VERB
ajfa-18977	103	7	g	g	PROPN
ajfa-18977	103	8	e	e	PROPN
ajfa-18977	103	9	ng	ng	PROPN
ajfa-18977	103	10	13	13	NUM
ajfa-18977	104	1	d	d	NOUN
ajfa-18977	104	2	five	five	NUM
ajfa-18977	104	3	to	to	ADP
ajfa-18977	104	4	their	their	PRON
ajfa-18977	104	5	n	n	NOUN
ajfa-18977	104	6	of	of	ADP
ajfa-18977	104	7	ices	ice	NOUN
ajfa-18977	104	8	d	d	X
ajfa-18977	104	9	o	o	NOUN
ajfa-18977	104	10	in	in	ADP
ajfa-18977	104	11	h	h	PROPN
ajfa-18977	104	12	in	in	ADP
ajfa-18977	104	13	ev	ev	PROPN
ajfa-18977	104	14	b	b	PROPN
ajfa-18977	104	15	in	in	ADP
ajfa-18977	104	16	p	p	PROPN
ajfa-18977	104	17	ifr	ifr	PROPN
ajfa-18977	104	18	et	et	PROPN
ajfa-18977	104	19	al	al	PROPN
ajfa-18977	104	20	.	.	PROPN
ajfa-18977	104	21	,	,	PUNCT
ajfa-18977	104	22	reports	report	NOUN
ajfa-18977	104	23	,	,	PUNCT
ajfa-18977	104	24	ratios	ratio	NOUN
ajfa-18977	104	25	and	and	CCONJ
ajfa-18977	104	26	cial	cial	PROPN
ajfa-18977	104	27	le	le	X
ajfa-18977	104	28	ent	ent	PROPN
ajfa-18977	104	29	,	,	PUNCT
ajfa-18977	104	30	ce	ce	PROPN
ajfa-18977	104	31	,	,	PUNCT
ajfa-18977	104	32	s	s	PROPN
ajfa-18977	104	33	tc	tc	NOUN
ajfa-18977	104	34	.	.	PUNCT
ajfa-18977	104	35	)	)	PUNCT
ajfa-18977	105	1	and	and	CCONJ
ajfa-18977	105	2	entation	entation	NOUN
ajfa-18977	105	3	by	by	ADP
ajfa-18977	105	4	the	the	DET
ajfa-18977	105	5	wide	wide	ADJ
ajfa-18977	105	6	u	u	NOUN
ajfa-18977	105	7	d	d	X
ajfa-18977	105	8	o	o	X
ajfa-18977	106	1	(	(	PUNCT
ajfa-18977	106	2	i	i	NOUN
ajfa-18977	107	1	d	d	X
ajfa-18977	107	2	o	o	X
ajfa-18977	107	3	sh	sh	INTJ
ajfa-18977	107	4	at	at	ADP
ajfa-18977	107	5	q	q	PROPN
ajfa-18977	107	6	ch	ch	PROPN
ajfa-18977	107	7	u	u	PROPN
ajfa-18977	107	8	ec	ec	PROPN
ajfa-18977	107	9	d	d	PROPN
ajfa-18977	107	10	ng	ng	PROPN
ajfa-18977	107	11	a	a	DET
ajfa-18977	107	12	ructed	ructe	VERB
ajfa-18977	107	13	index	index	NOUN
ajfa-18977	107	14	196	196	NUM
ajfa-18977	107	15	measure	measure	NOUN
ajfa-18977	107	16	of	of	ADP
ajfa-18977	107	17	170	170	NUM
ajfa-18977	107	18	ed	ed	NOUN
ajfa-18977	107	19	t	t	PROPN
ajfa-18977	108	1	d	d	X
ajfa-18977	108	2	o	o	X
ajfa-18977	108	3	d	d	X
ajfa-18977	108	4	c	c	PROPN
ajfa-18977	108	5	su	su	PROPN
ajfa-18977	108	6	fo	fo	ADP
ajfa-18977	108	7	finance	finance	PROPN
ajfa-18977	108	8	&	&	CCONJ
ajfa-18977	108	9	ac	ac	PROPN
ajfa-18977	108	10	issn	issn	PROPN
ajfa-18977	108	11	19	19	NUM
ajfa-18977	108	12	2024	2024	NUM
ajfa-18977	108	13	,	,	PUNCT
ajfa-18977	108	14	vol	vol	NOUN
ajfa-18977	108	15	.	.	NOUN
ajfa-18977	108	16	1	1	NUM
ajfa-18977	108	17	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	108	18	limitations	limitation	NOUN
ajfa-18977	108	19	haracteristi	haracteristi	VERB
ajfa-18977	108	20	financial	financial	ADJ
ajfa-18977	108	21	re	re	NOUN
ajfa-18977	108	22	e.g.	e.g.	ADV
ajfa-18977	108	23	,	,	PUNCT
ajfa-18977	108	24	relev	relev	PROPN
ajfa-18977	108	25	eliability	eliability	NOUN
ajfa-18977	108	26	,	,	PUNCT
ajfa-18977	108	27	omparabilit	omparabilit	VERB
ajfa-18977	108	28	doubt	doubt	NOUN
ajfa-18977	108	29	on	on	ADP
ajfa-18977	108	30	obtained	obtain	VERB
ajfa-18977	108	31	as	as	ADP
ajfa-18977	108	32	nterviewees	nterviewee	NOUN
ajfa-18977	108	33	have	have	AUX
ajfa-18977	108	34	nfluenced	nfluence	VERB
ajfa-18977	108	35	vents	vent	NOUN
ajfa-18977	108	36	before	before	SCONJ
ajfa-18977	108	37	nterview	nterview	NOUN
ajfa-18977	108	38	proceeded	proceed	VERB
ajfa-18977	108	39	.	.	PUNCT
ajfa-18977	109	1	using	use	VERB
ajfa-18977	109	2	dichotomic	dichotomic	NOUN
ajfa-18977	109	3	of	of	ADP
ajfa-18977	109	4	evalu	evalu	PROPN
ajfa-18977	109	5	ifr	ifr	PROPN
ajfa-18977	109	6	-	-	PUNCT
ajfa-18977	109	7	index	index	NOUN
ajfa-18977	109	8	)	)	PUNCT
ajfa-18977	109	9	.	.	PUNCT
ajfa-18977	110	1	disclosure	disclosure	NOUN
ajfa-18977	110	2	o	o	NOUN
ajfa-18977	110	3	on	on	ADP
ajfa-18977	110	4	the	the	DET
ajfa-18977	110	5	in	in	NOUN
ajfa-18977	110	6	hould	hould	AUX
ajfa-18977	110	7	attributed	attribute	VERB
ajfa-18977	110	8	qualitative	qualitative	ADJ
ajfa-18977	110	9	haracteristi	haracteristi	NOUN
ajfa-18977	110	10	useful	useful	ADJ
ajfa-18977	110	11	conomic	conomic	ADJ
ajfa-18977	110	12	decision	decision	NOUN
ajfa-18977	110	13	-	-	PUNCT
ajfa-18977	110	14	mak	mak	NOUN
ajfa-18977	110	15	the	the	DET
ajfa-18977	110	16	assess	assess	NOUN
ajfa-18977	110	17	did	do	AUX
ajfa-18977	110	18	not	not	PART
ajfa-18977	110	19	other	other	ADJ
ajfa-18977	110	20	dimensions	dimension	NOUN
ajfa-18977	110	21	cir	cir	NOUN
ajfa-18977	110	22	disclo	disclo	VERB
ajfa-18977	110	23	uch	uch	ADV
ajfa-18977	110	24	forward	forward	ADV
ajfa-18977	110	25	-	-	PUNCT
ajfa-18977	110	26	look	look	NOUN
ajfa-18977	110	27	ccounting	ccounte	VERB
ajfa-18977	110	28	946	946	NUM
ajfa-18977	110	29	-	-	PUNCT
ajfa-18977	110	30	052x	052x	NUM
ajfa-18977	110	31	16	16	NUM
ajfa-18977	110	32	,	,	PUNCT
ajfa-18977	110	33	no	no	INTJ
ajfa-18977	110	34	.	.	NOUN
ajfa-18977	110	35	1	1	NUM
ajfa-18977	110	36	think.org/	think.org/	NOUN
ajfa-18977	110	37	cs	cs	PROPN
ajfa-18977	110	38	of	of	ADP
ajfa-18977	110	39	eports	eport	NOUN
ajfa-18977	110	40	vance	vance	PROPN
ajfa-18977	110	41	,	,	PUNCT
ajfa-18977	110	42	and	and	CCONJ
ajfa-18977	110	43	ty	ty	NUM
ajfa-18977	110	44	)	)	PUNCT
ajfa-18977	110	45	.	.	PUNCT
ajfa-18977	111	1	data	data	PROPN
ajfa-18977	111	2	s	s	VERB
ajfa-18977	111	3	the	the	DET
ajfa-18977	111	4	s	s	VERB
ajfa-18977	111	5	may	may	AUX
ajfa-18977	111	6	been	be	AUX
ajfa-18977	111	7	by	by	ADP
ajfa-18977	111	8	even	even	ADV
ajfa-18977	111	9	the	the	DET
ajfa-18977	111	10	a	a	DET
ajfa-18977	111	11	way	way	NOUN
ajfa-18977	111	12	uation	uation	NOUN
ajfa-18977	111	13	.	.	PUNCT
ajfa-18977	112	1	of	of	ADP
ajfa-18977	112	2	f.s	f.s	PROPN
ajfa-18977	112	3	.	.	PROPN
ajfa-18977	112	4	nternet	nternet	NOUN
ajfa-18977	112	5	be	be	VERB
ajfa-18977	112	6	to	to	ADP
ajfa-18977	112	7	cs	cs	PROPN
ajfa-18977	112	8	for	for	ADP
ajfa-18977	112	9	king	king	NOUN
ajfa-18977	112	10	.	.	PUNCT
ajfa-18977	113	1	sment	sment	NOUN
ajfa-18977	113	2	cover	cover	VERB
ajfa-18977	113	3	vital	vital	ADJ
ajfa-18977	113	4	of	of	ADP
ajfa-18977	113	5	osure	osure	NOUN
ajfa-18977	113	6	,	,	PUNCT
ajfa-18977	113	7	as	as	SCONJ
ajfa-18977	113	8	king	king	NOUN
ajfa-18977	113	9	resea	resea	ADJ
ajfa-18977	113	10	sand	sand	NOUN
ajfa-18977	113	11	singh	singh	NOUN
ajfa-18977	113	12	2.1	2.1	NUM
ajfa-18977	113	13	ana	ana	PROPN
ajfa-18977	113	14	past	past	PROPN
ajfa-18977	113	15	lite	lite	PROPN
ajfa-18977	113	16	index	index	NOUN
ajfa-18977	113	17	m	m	AUX
ajfa-18977	113	18	earning	earn	VERB
ajfa-18977	113	19	index	index	NOUN
ajfa-18977	113	20	-	-	PUNCT
ajfa-18977	113	21	b	b	NOUN
ajfa-18977	113	22	the	the	DET
ajfa-18977	113	23	resu	resu	PROPN
ajfa-18977	113	24	2016	2016	NUM
ajfa-18977	113	25	)	)	PUNCT
ajfa-18977	113	26	.	.	PUNCT
ajfa-18977	114	1	mechan	mechan	PROPN
ajfa-18977	114	2	informa	informa	PROPN
ajfa-18977	114	3	(	(	PUNCT
ajfa-18977	114	4	2009	2009	NUM
ajfa-18977	114	5	)	)	PUNCT
ajfa-18977	114	6	non	non	ADJ
ajfa-18977	114	7	-	-	ADJ
ajfa-18977	114	8	fin	fin	NOUN
ajfa-18977	114	9	been	be	AUX
ajfa-18977	114	10	in	in	ADP
ajfa-18977	114	11	(	(	PUNCT
ajfa-18977	114	12	arvids	arvids	PROPN
ajfa-18977	114	13	measure	measure	NOUN
ajfa-18977	114	14	unit	unit	PROPN
ajfa-18977	114	15	an	an	DET
ajfa-18977	114	16	accoun	accoun	PROPN
ajfa-18977	114	17	2014	2014	NUM
ajfa-18977	114	18	;	;	PUNCT
ajfa-18977	114	19	a	a	DET
ajfa-18977	114	20	neverth	neverth	NOUN
ajfa-18977	114	21	analysis	analysis	NOUN
ajfa-18977	114	22	informa	informa	NOUN
ajfa-18977	114	23	(	(	PUNCT
ajfa-18977	114	24	amin	amin	NOUN
ajfa-18977	114	25	approac	approac	VERB
ajfa-18977	114	26	the	the	DET
ajfa-18977	114	27	gath	gath	PROPN
ajfa-18977	114	28	caution	caution	PROPN
ajfa-18977	114	29	question	question	NOUN
ajfa-18977	114	30	intervie	intervie	NOUN
ajfa-18977	114	31	archers	archer	NOUN
ajfa-18977	114	32	dhu	dhu	PROPN
ajfa-18977	114	33	and	and	CCONJ
ajfa-18977	114	34	h	h	PROPN
ajfa-18977	114	35	(	(	PUNCT
ajfa-18977	114	36	2019	2019	NUM
ajfa-18977	114	37	)	)	PUNCT
ajfa-18977	114	38	alysis	alysis	NOUN
ajfa-18977	114	39	of	of	ADP
ajfa-18977	114	40	lit	light	VERB
ajfa-18977	114	41	erature	erature	NOUN
ajfa-18977	114	42	revi	revi	ADJ
ajfa-18977	114	43	methods	method	NOUN
ajfa-18977	115	1	tha	tha	INTJ
ajfa-18977	116	1	gs	gs	PROPN
ajfa-18977	116	2	managem	managem	PROPN
ajfa-18977	116	3	based	base	VERB
ajfa-18977	116	4	measu	measu	PROPN
ajfa-18977	116	5	ults	ult	NOUN
ajfa-18977	116	6	generat	generat	NOUN
ajfa-18977	116	7	meanwhile	meanwhile	ADV
ajfa-18977	116	8	nisms	nism	VERB
ajfa-18977	116	9	overly	overly	ADV
ajfa-18977	116	10	ation	ation	PROPN
ajfa-18977	116	11	,	,	PUNCT
ajfa-18977	116	12	which	which	PRON
ajfa-18977	116	13	contend	contend	VERB
ajfa-18977	116	14	t	t	PROPN
ajfa-18977	116	15	ancial	ancial	ADJ
ajfa-18977	116	16	data	datum	NOUN
ajfa-18977	116	17	.	.	PUNCT
ajfa-18977	117	1	ncreasingly	ncreasingly	PROPN
ajfa-18977	117	2	sson	sson	PROPN
ajfa-18977	117	3	,	,	PUNCT
ajfa-18977	117	4	2011	2011	NUM
ajfa-18977	117	5	)	)	PUNCT
ajfa-18977	117	6	ement	ement	NOUN
ajfa-18977	117	7	mech	mech	NOUN
ajfa-18977	117	8	nalysis	nalysis	NOUN
ajfa-18977	117	9	)	)	PUNCT
ajfa-18977	117	10	are	be	AUX
ajfa-18977	117	11	nting	nte	VERB
ajfa-18977	117	12	standa	standa	PROPN
ajfa-18977	117	13	amin	amin	PROPN
ajfa-18977	117	14	&	&	CCONJ
ajfa-18977	117	15	m	m	PROPN
ajfa-18977	117	16	heless	heless	PROPN
ajfa-18977	117	17	,	,	PUNCT
ajfa-18977	117	18	their	their	PRON
ajfa-18977	117	19	s	s	NOUN
ajfa-18977	117	20	used	use	VERB
ajfa-18977	117	21	in	in	ADP
ajfa-18977	117	22	th	th	X
ajfa-18977	117	23	ation	ation	PROPN
ajfa-18977	117	24	(	(	PUNCT
ajfa-18977	117	25	dyez	dyez	NOUN
ajfa-18977	117	26	&	&	CCONJ
ajfa-18977	117	27	moham	moham	PROPN
ajfa-18977	117	28	ch	ch	PROPN
ajfa-18977	117	29	has	have	AUX
ajfa-18977	117	30	been	be	AUX
ajfa-18977	117	31	hering	here	VERB
ajfa-18977	117	32	of	of	ADP
ajfa-18977	117	33	i	i	PRON
ajfa-18977	117	34	for	for	ADP
ajfa-18977	117	35	researc	researc	NOUN
ajfa-18977	117	36	nable	nable	ADJ
ajfa-18977	117	37	as	as	ADP
ajfa-18977	117	38	th	th	X
ajfa-18977	117	39	ew	ew	NOUN
ajfa-18977	117	40	session	session	PROPN
ajfa-18977	117	41	b	b	PROPN
ajfa-18977	117	42	method	method	NOUN
ajfa-18977	117	43	d	d	PROPN
ajfa-18977	117	44	cir	cir	PROPN
ajfa-18977	117	45	disclosu	disclosu	PROPN
ajfa-18977	117	46	index	index	NOUN
ajfa-18977	117	47	terature	terature	NOUN
ajfa-18977	117	48	iews	iew	NOUN
ajfa-18977	117	49	,	,	PUNCT
ajfa-18977	117	50	exhib	exhib	NOUN
ajfa-18977	117	51	at	at	ADP
ajfa-18977	117	52	use	use	NOUN
ajfa-18977	117	53	indir	indir	PROPN
ajfa-18977	117	54	ment	ment	NOUN
ajfa-18977	117	55	,	,	PUNCT
ajfa-18977	117	56	etc	etc	X
ajfa-18977	117	57	.	.	X
ajfa-18977	117	58	)	)	PUNCT
ajfa-18977	117	59	to	to	ADP
ajfa-18977	117	60	uring	ure	VERB
ajfa-18977	117	61	instrum	instrum	NOUN
ajfa-18977	117	62	ted	te	VERB
ajfa-18977	117	63	through	through	ADP
ajfa-18977	117	64	e	e	PROPN
ajfa-18977	117	65	,	,	PUNCT
ajfa-18977	117	66	kelton	kelton	PROPN
ajfa-18977	117	67	y	y	PROPN
ajfa-18977	117	68	emphasise	emphasise	VERB
ajfa-18977	117	69	h	h	PROPN
ajfa-18977	117	70	is	be	AUX
ajfa-18977	117	71	essentia	essentia	PROPN
ajfa-18977	117	72	that	that	PRON
ajfa-18977	117	73	assess	assess	VERB
ajfa-18977	117	74	.	.	PUNCT
ajfa-18977	118	1	this	this	PRON
ajfa-18977	118	2	can	can	AUX
ajfa-18977	118	3	h	h	NOUN
ajfa-18977	118	4	considered	consider	VERB
ajfa-18977	118	5	)	)	PUNCT
ajfa-18977	118	6	.	.	PUNCT
ajfa-18977	119	1	hanafi	hanafi	PROPN
ajfa-18977	119	2	hanisms	hanism	NOUN
ajfa-18977	120	1	tha	tha	NOUN
ajfa-18977	121	1	e	e	X
ajfa-18977	121	2	still	still	ADV
ajfa-18977	121	3	not	not	PART
ajfa-18977	121	4	ards	ard	VERB
ajfa-18977	121	5	1	1	NUM
ajfa-18977	121	6	.	.	PUNCT
ajfa-18977	122	1	(	(	PUNCT
ajfa-18977	122	2	ias	ias	PROPN
ajfa-18977	122	3	mohamed	mohamed	PROPN
ajfa-18977	122	4	,	,	PUNCT
ajfa-18977	122	5	2	2	NUM
ajfa-18977	122	6	r	r	NOUN
ajfa-18977	122	7	studies	study	NOUN
ajfa-18977	122	8	w	w	NOUN
ajfa-18977	122	9	he	he	PRON
ajfa-18977	122	10	study	study	VERB
ajfa-18977	122	11	w	w	PROPN
ajfa-18977	122	12	zkowska	zkowska	PROPN
ajfa-18977	122	13	,	,	PUNCT
ajfa-18977	122	14	20	20	NUM
ajfa-18977	122	15	med	med	ADJ
ajfa-18977	122	16	,	,	PUNCT
ajfa-18977	122	17	2016	2016	NUM
ajfa-18977	122	18	)	)	PUNCT
ajfa-18977	122	19	.	.	PUNCT
ajfa-18977	123	1	n	n	CCONJ
ajfa-18977	123	2	undertaken	undertake	VERB
ajfa-18977	123	3	in	in	ADP
ajfa-18977	123	4	-	-	PUNCT
ajfa-18977	123	5	depth	depth	NOUN
ajfa-18977	123	6	inf	inf	NOUN
ajfa-18977	123	7	hers	hers	NOUN
ajfa-18977	123	8	and	and	CCONJ
ajfa-18977	123	9	us	we	PRON
ajfa-18977	123	10	he	he	PRON
ajfa-18977	123	11	interview	interview	NOUN
ajfa-18977	123	12	began	begin	VERB
ajfa-18977	123	13	.	.	PUNCT
ajfa-18977	124	1	sco	sco	PROPN
ajfa-18977	124	2	ure	ure	PROPN
ajfa-18977	124	3	vol	vol	NOUN
ajfa-18977	124	4	disc	disc	NOUN
ajfa-18977	124	5	cir	cir	NOUN
ajfa-18977	124	6	indi	indi	PROPN
ajfa-18977	124	7	com	com	NOUN
ajfa-18977	124	8	bited	bite	VERB
ajfa-18977	124	9	in	in	ADP
ajfa-18977	124	10	tab	tab	NOUN
ajfa-18977	124	11	rect	rect	NOUN
ajfa-18977	124	12	proxies	proxy	NOUN
ajfa-18977	124	13	o	o	NOUN
ajfa-18977	124	14	assess	assess	NOUN
ajfa-18977	124	15	ifr	ifr	PROPN
ajfa-18977	124	16	ments	ment	NOUN
ajfa-18977	124	17	predo	predo	PROPN
ajfa-18977	124	18	h	h	PROPN
ajfa-18977	124	19	this	this	DET
ajfa-18977	124	20	meth	meth	NOUN
ajfa-18977	124	21	and	and	CCONJ
ajfa-18977	124	22	yang	yang	PROPN
ajfa-18977	124	23	e	e	PROPN
ajfa-18977	124	24	the	the	DET
ajfa-18977	124	25	details	detail	NOUN
ajfa-18977	124	26	al	al	PROPN
ajfa-18977	124	27	in	in	ADP
ajfa-18977	124	28	making	make	VERB
ajfa-18977	124	29	sment	sment	NOUN
ajfa-18977	124	30	inde	inde	NOUN
ajfa-18977	124	31	harm	harm	NOUN
ajfa-18977	124	32	investo	investo	NOUN
ajfa-18977	125	1	d	d	NOUN
ajfa-18977	125	2	an	an	DET
ajfa-18977	125	3	impor	impor	PROPN
ajfa-18977	125	4	et	et	PROPN
ajfa-18977	125	5	al	al	PROPN
ajfa-18977	125	6	.	.	PROPN
ajfa-18977	126	1	(	(	PUNCT
ajfa-18977	126	2	200	200	NUM
ajfa-18977	126	3	at	at	ADP
ajfa-18977	126	4	are	be	AUX
ajfa-18977	126	5	more	more	ADV
ajfa-18977	126	6	in	in	ADP
ajfa-18977	126	7	line	line	NOUN
ajfa-18977	126	8	wi	wi	PROPN
ajfa-18977	126	9	s	s	PART
ajfa-18977	126	10	1	1	NUM
ajfa-18977	126	11	)	)	PUNCT
ajfa-18977	126	12	.	.	PUNCT
ajfa-18977	127	1	it	it	PRON
ajfa-18977	127	2	also	also	ADV
ajfa-18977	127	3	2016	2016	NUM
ajfa-18977	127	4	)	)	PUNCT
ajfa-18977	127	5	have	have	AUX
ajfa-18977	127	6	were	be	AUX
ajfa-18977	127	7	bound	bind	VERB
ajfa-18977	127	8	was	be	AUX
ajfa-18977	127	9	confined	confine	VERB
ajfa-18977	127	10	014	014	NUM
ajfa-18977	127	11	)	)	PUNCT
ajfa-18977	127	12	and	and	CCONJ
ajfa-18977	127	13	in	in	ADP
ajfa-18977	127	14	the	the	DET
ajfa-18977	127	15	analy	analy	NOUN
ajfa-18977	127	16	n	n	X
ajfa-18977	127	17	by	by	ADP
ajfa-18977	127	18	ahmed	ahmed	ADJ
ajfa-18977	127	19	formation	formation	NOUN
ajfa-18977	127	20	d	d	X
ajfa-18977	127	21	ers	er	NOUN
ajfa-18977	127	22	of	of	ADP
ajfa-18977	127	23	the	the	DET
ajfa-18977	127	24	d	d	PROPN
ajfa-18977	127	25	wees	wees	PROPN
ajfa-18977	127	26	may	may	AUX
ajfa-18977	127	27	9	9	NUM
ajfa-18977	127	28	opes	ope	NOUN
ajfa-18977	127	29	luntary	luntary	ADJ
ajfa-18977	127	30	closure	closure	NOUN
ajfa-18977	127	31	of	of	ADP
ajfa-18977	127	32	r	r	NOUN
ajfa-18977	127	33	on	on	ADP
ajfa-18977	127	34	ian	ian	ADJ
ajfa-18977	127	35	-	-	PUNCT
ajfa-18977	127	36	listed	list	VERB
ajfa-18977	127	37	mpanies	mpanie	NOUN
ajfa-18977	127	38	ble	ble	ADJ
ajfa-18977	127	39	1	1	NUM
ajfa-18977	127	40	,	,	PUNCT
ajfa-18977	127	41	show	show	VERB
ajfa-18977	127	42	s	s	PRON
ajfa-18977	127	43	(	(	PUNCT
ajfa-18977	127	44	e.g.	e.g.	ADV
ajfa-18977	127	45	,	,	PUNCT
ajfa-18977	127	46	ratio	ratio	NOUN
ajfa-18977	127	47	rq	rq	NOUN
ajfa-18977	127	48	(	(	PUNCT
ajfa-18977	127	49	almilia	almilia	NOUN
ajfa-18977	127	50	ominantly	ominantly	ADV
ajfa-18977	127	51	u	u	X
ajfa-18977	127	52	hod	hod	PROPN
ajfa-18977	127	53	can	can	AUX
ajfa-18977	127	54	not	not	PART
ajfa-18977	127	55	(	(	PUNCT
ajfa-18977	127	56	2008	2008	NUM
ajfa-18977	127	57	)	)	PUNCT
ajfa-18977	128	1	ex	ex	PRON
ajfa-18977	128	2	s	s	NOUN
ajfa-18977	128	3	in	in	ADP
ajfa-18977	128	4	the	the	DET
ajfa-18977	128	5	fina	fina	PROPN
ajfa-18977	128	6	g	g	PROPN
ajfa-18977	128	7	better	better	PROPN
ajfa-18977	128	8	eco	eco	X
ajfa-18977	128	9	ex	ex	VERB
ajfa-18977	128	10	-	-	VERB
ajfa-18977	128	11	based	base	VERB
ajfa-18977	128	12	in	in	ADP
ajfa-18977	128	13	ors	or	NOUN
ajfa-18977	128	14	and	and	CCONJ
ajfa-18977	128	15	bus	bus	NOUN
ajfa-18977	128	16	rtant	rtant	ADJ
ajfa-18977	128	17	substa	substa	NOUN
ajfa-18977	128	18	09	09	NUM
ajfa-18977	128	19	)	)	PUNCT
ajfa-18977	128	20	also	also	ADV
ajfa-18977	128	21	a	a	DET
ajfa-18977	128	22	financial	financial	ADJ
ajfa-18977	129	1	d	d	NOUN
ajfa-18977	129	2	ith	ith	NOUN
ajfa-18977	129	3	the	the	DET
ajfa-18977	129	4	pro	pro	ADJ
ajfa-18977	129	5	notes	note	NOUN
ajfa-18977	129	6	that	that	SCONJ
ajfa-18977	129	7	o	o	NOUN
ajfa-18977	129	8	examined	examine	VERB
ajfa-18977	129	9	by	by	ADP
ajfa-18977	129	10	several	several	ADJ
ajfa-18977	129	11	d	d	PROPN
ajfa-18977	129	12	to	to	ADP
ajfa-18977	129	13	financ	financ	PROPN
ajfa-18977	129	14	ncomplete	ncomplete	ADJ
ajfa-18977	129	15	q	q	X
ajfa-18977	129	16	ysis	ysis	NOUN
ajfa-18977	129	17	above	above	ADP
ajfa-18977	129	18	d	d	PROPN
ajfa-18977	129	19	et	et	PROPN
ajfa-18977	129	20	al	al	PROPN
ajfa-18977	129	21	.	.	PUNCT
ajfa-18977	130	1	(	(	PUNCT
ajfa-18977	130	2	201	201	NUM
ajfa-18977	130	3	directly	directly	ADV
ajfa-18977	130	4	fro	fro	NOUN
ajfa-18977	130	5	data	datum	NOUN
ajfa-18977	130	6	in	in	ADP
ajfa-18977	130	7	the	the	DET
ajfa-18977	130	8	se	se	PROPN
ajfa-18977	130	9	have	have	AUX
ajfa-18977	130	10	been	be	AUX
ajfa-18977	130	11	asian	asian	PROPN
ajfa-18977	130	12	contributi	contributi	PROPN
ajfa-18977	130	13	measurem	measurem	VERB
ajfa-18977	130	14	companies	company	NOUN
ajfa-18977	130	15	employing	employ	VERB
ajfa-18977	130	16	index	index	NOUN
ajfa-18977	130	17	dis	di	NOUN
ajfa-18977	130	18	to	to	ADP
ajfa-18977	130	19	m	m	PROPN
ajfa-18977	130	20	content	content	NOUN
ajfa-18977	130	21	items	item	NOUN
ajfa-18977	130	22	)	)	PUNCT
ajfa-18977	130	23	presentatio	presentatio	VERB
ajfa-18977	130	24	items	item	NOUN
ajfa-18977	130	25	)	)	PUNCT
ajfa-18977	130	26	w	w	ADP
ajfa-18977	130	27	that	that	DET
ajfa-18977	130	28	nume	nume	PROPN
ajfa-18977	130	29	os	os	PROPN
ajfa-18977	130	30	,	,	PUNCT
ajfa-18977	130	31	a	a	DET
ajfa-18977	130	32	restate	restate	NOUN
ajfa-18977	130	33	a	a	PRON
ajfa-18977	130	34	,	,	PUNCT
ajfa-18977	130	35	2015	2015	NUM
ajfa-18977	130	36	;	;	PUNCT
ajfa-18977	130	37	ab	ab	PROPN
ajfa-18977	130	38	use	use	VERB
ajfa-18977	130	39	indirect	indirect	ADJ
ajfa-18977	130	40	assess	assess	NOUN
ajfa-18977	130	41	ifr	ifr	PROPN
ajfa-18977	130	42	xplain	xplain	VERB
ajfa-18977	130	43	that	that	SCONJ
ajfa-18977	130	44	ancial	ancial	ADJ
ajfa-18977	130	45	repor	repor	PROPN
ajfa-18977	130	46	onomic	onomic	PROPN
ajfa-18977	130	47	dec	dec	PROPN
ajfa-18977	130	48	nstruments	nstruments	PROPN
ajfa-18977	130	49	sinesses	sinesse	NOUN
ajfa-18977	130	50	,	,	PUNCT
ajfa-18977	130	51	as	as	ADP
ajfa-18977	130	52	ance	ance	NOUN
ajfa-18977	130	53	for	for	SCONJ
ajfa-18977	130	54	m	m	NOUN
ajfa-18977	130	55	assert	assert	VERB
ajfa-18977	130	56	that	that	SCONJ
ajfa-18977	130	57	,	,	PUNCT
ajfa-18977	130	58	data	data	NOUN
ajfa-18977	130	59	-	-	PUNCT
ajfa-18977	130	60	oriented	orient	VERB
ajfa-18977	130	61	ovisions	ovision	NOUN
ajfa-18977	130	62	re	re	VERB
ajfa-18977	130	63	only	only	ADV
ajfa-18977	130	64	a	a	DET
ajfa-18977	130	65	few	few	ADJ
ajfa-18977	130	66	r	r	NOUN
ajfa-18977	130	67	the	the	DET
ajfa-18977	130	68	qualita	qualita	NOUN
ajfa-18977	130	69	constraints	constraint	VERB
ajfa-18977	130	70	ial	ial	PROPN
ajfa-18977	130	71	informa	informa	PROPN
ajfa-18977	130	72	qualitative	qualitative	NOUN
ajfa-18977	130	73	also	also	ADV
ajfa-18977	130	74	notes	note	VERB
ajfa-18977	130	75	18	18	NUM
ajfa-18977	130	76	)	)	PUNCT
ajfa-18977	130	77	,	,	PUNCT
ajfa-18977	130	78	which	which	PRON
ajfa-18977	130	79	om	om	PROPN
ajfa-18977	130	80	interview	interview	NOUN
ajfa-18977	130	81	ense	ense	NOUN
ajfa-18977	130	82	that	that	PRON
ajfa-18977	130	83	th	th	PROPN
ajfa-18977	130	84	n	n	ADV
ajfa-18977	130	85	influenced	influence	VERB
ajfa-18977	130	86	n	n	DET
ajfa-18977	130	87	journal	journal	NOUN
ajfa-18977	130	88	of	of	ADP
ajfa-18977	130	89	f	f	PROPN
ajfa-18977	130	90	on	on	ADV
ajfa-18977	130	91	in	in	ADP
ajfa-18977	130	92	ment	ment	PROPN
ajfa-18977	130	93	l	l	PROPN
ajfa-18977	130	94	s	s	PART
ajfa-18977	130	95	fi	fi	NOUN
ajfa-18977	130	96	d	d	NOUN
ajfa-18977	130	97	m	m	PROPN
ajfa-18977	130	98	g	g	NOUN
ajfa-18977	130	99	cir	cir	NOUN
ajfa-18977	130	100	sclosure	sclosure	NOUN
ajfa-18977	130	101	measure	measure	NOUN
ajfa-18977	130	102	(	(	PUNCT
ajfa-18977	130	103	83	83	NUM
ajfa-18977	130	104	and	and	CCONJ
ajfa-18977	130	105	on	on	ADP
ajfa-18977	130	106	(	(	PUNCT
ajfa-18977	130	107	53	53	NUM
ajfa-18977	130	108	t	t	NOUN
ajfa-18977	131	1	d	d	X
ajfa-18977	131	2	o	o	X
ajfa-18977	131	3	v	v	ADP
ajfa-18977	131	4	th	th	X
ajfa-18977	131	5	b	b	PROPN
ajfa-18977	131	6	st	st	PROPN
ajfa-18977	131	7	c	c	PROPN
ajfa-18977	131	8	erous	erous	PROPN
ajfa-18977	131	9	schola	schola	PROPN
ajfa-18977	131	10	ement	ement	NOUN
ajfa-18977	131	11	of	of	ADP
ajfa-18977	131	12	fin	fin	PROPN
ajfa-18977	131	13	braham	braham	PROPN
ajfa-18977	131	14	,	,	PUNCT
ajfa-18977	131	15	201	201	NUM
ajfa-18977	131	16	proxies	proxy	NOUN
ajfa-18977	131	17	,	,	PUNCT
ajfa-18977	131	18	it	it	PRON
ajfa-18977	131	19	rq	rq	VERB
ajfa-18977	131	20	reliably	reliably	ADV
ajfa-18977	131	21	indexed	index	VERB
ajfa-18977	131	22	-	-	PUNCT
ajfa-18977	131	23	b	b	NOUN
ajfa-18977	131	24	rt	rt	PROPN
ajfa-18977	131	25	rather	rather	ADV
ajfa-18977	131	26	tha	tha	NOUN
ajfa-18977	131	27	isions	ision	NOUN
ajfa-18977	131	28	.	.	PUNCT
ajfa-18977	132	1	sim	sim	ADJ
ajfa-18977	132	2	stress	stress	PROPN
ajfa-18977	132	3	mo	mo	PROPN
ajfa-18977	132	4	non	non	PROPN
ajfa-18977	132	5	-	-	PROPN
ajfa-18977	132	6	financ	financ	ADJ
ajfa-18977	132	7	market	market	NOUN
ajfa-18977	132	8	effici	effici	NOUN
ajfa-18977	132	9	given	give	VERB
ajfa-18977	132	10	the	the	DET
ajfa-18977	132	11	d	d	PROPN
ajfa-18977	132	12	,	,	PUNCT
ajfa-18977	132	13	the	the	DET
ajfa-18977	132	14	asses	ass	NOUN
ajfa-18977	132	15	commended	commend	VERB
ajfa-18977	132	16	researchers	researcher	NOUN
ajfa-18977	132	17	ative	ative	ADJ
ajfa-18977	132	18	charac	charac	NOUN
ajfa-18977	132	19	s	s	PROPN
ajfa-18977	132	20	in	in	ADP
ajfa-18977	132	21	such	such	DET
ajfa-18977	132	22	a	a	DET
ajfa-18977	132	23	ation	ation	NOUN
ajfa-18977	132	24	rather	rather	ADV
ajfa-18977	132	25	characterist	characterist	VERB
ajfa-18977	132	26	that	that	SCONJ
ajfa-18977	132	27	the	the	DET
ajfa-18977	132	28	us	us	PROPN
ajfa-18977	132	29	is	be	AUX
ajfa-18977	132	30	considere	considere	PROPN
ajfa-18977	132	31	wees	wees	PROPN
ajfa-18977	132	32	.	.	PUNCT
ajfa-18977	133	1	neve	neve	PROPN
ajfa-18977	133	2	e	e	NOUN
ajfa-18977	133	3	reliability	reliability	NOUN
ajfa-18977	133	4	d	d	NOUN
ajfa-18977	133	5	by	by	ADP
ajfa-18977	133	6	event	event	NOUN
ajfa-18977	133	7	finance	finance	PROPN
ajfa-18977	133	8	&	&	CCONJ
ajfa-18977	133	9	ac	ac	PROPN
ajfa-18977	133	10	issn	issn	PROPN
ajfa-18977	133	11	19	19	NUM
ajfa-18977	133	12	2024	2024	NUM
ajfa-18977	133	13	,	,	PUNCT
ajfa-18977	133	14	vol	vol	NOUN
ajfa-18977	133	15	.	.	NOUN
ajfa-18977	133	16	1	1	NUM
ajfa-18977	133	17	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	133	18	limitations	limitation	VERB
ajfa-18977	133	19	financial	financial	ADJ
ajfa-18977	133	20	disclosure	disclosure	NOUN
ajfa-18977	133	21	o	o	NOUN
ajfa-18977	133	22	management	management	NOUN
ajfa-18977	133	23	the	the	DET
ajfa-18977	133	24	assess	assess	NOUN
ajfa-18977	133	25	did	do	VERB
ajfa-18977	133	26	not	not	PART
ajfa-18977	133	27	other	other	ADJ
ajfa-18977	133	28	imp	imp	ADJ
ajfa-18977	133	29	variables	variable	NOUN
ajfa-18977	133	30	,	,	PUNCT
ajfa-18977	133	31	su	su	PROPN
ajfa-18977	133	32	he	he	PRON
ajfa-18977	133	33	relatio	relatio	VERB
ajfa-18977	133	34	between	between	ADP
ajfa-18977	133	35	tructure	tructure	NOUN
ajfa-18977	133	36	cir	cir	PROPN
ajfa-18977	133	37	.	.	PROPN
ajfa-18977	133	38	ars	ar	NOUN
ajfa-18977	133	39	have	have	VERB
ajfa-18977	133	40	em	em	PRON
ajfa-18977	133	41	inancial	inancial	ADJ
ajfa-18977	133	42	stat	stat	NOUN
ajfa-18977	133	43	18	18	NUM
ajfa-18977	133	44	)	)	PUNCT
ajfa-18977	133	45	.	.	PUNCT
ajfa-18977	134	1	howeve	howeve	PROPN
ajfa-18977	134	2	was	be	AUX
ajfa-18977	134	3	sugges	sugge	NOUN
ajfa-18977	134	4	y	y	PROPN
ajfa-18977	134	5	(	(	PUNCT
ajfa-18977	134	6	mbobo	mbobo	PROPN
ajfa-18977	134	7	&	&	CCONJ
ajfa-18977	134	8	based	base	VERB
ajfa-18977	134	9	meas	mea	NOUN
ajfa-18977	134	10	an	an	DET
ajfa-18977	134	11	the	the	DET
ajfa-18977	134	12	qualit	qualit	NOUN
ajfa-18977	134	13	milarly	milarly	ADV
ajfa-18977	134	14	,	,	PUNCT
ajfa-18977	134	15	hana	hana	PROPN
ajfa-18977	134	16	ore	ore	PROPN
ajfa-18977	134	17	financi	financi	PROPN
ajfa-18977	134	18	cial	cial	ADJ
ajfa-18977	134	19	informa	informa	NOUN
ajfa-18977	134	20	iency	iency	NOUN
ajfa-18977	134	21	and	and	CCONJ
ajfa-18977	134	22	e	e	X
ajfa-18977	134	23	nature	nature	NOUN
ajfa-18977	134	24	o	o	PROPN
ajfa-18977	134	25	ssed	sse	VERB
ajfa-18977	134	26	attribut	attribut	PROPN
ajfa-18977	134	27	d	d	X
ajfa-18977	134	28	by	by	ADP
ajfa-18977	134	29	inter	inter	NOUN
ajfa-18977	134	30	(	(	PUNCT
ajfa-18977	134	31	e.g.	e.g.	ADV
ajfa-18977	134	32	,	,	PUNCT
ajfa-18977	134	33	dyez	dyez	NOUN
ajfa-18977	134	34	cteristics	cteristics	PROPN
ajfa-18977	135	1	o	o	NOUN
ajfa-18977	135	2	a	a	DET
ajfa-18977	135	3	way	way	NOUN
ajfa-18977	135	4	that	that	SCONJ
ajfa-18977	135	5	than	than	ADP
ajfa-18977	135	6	non	non	ADJ
ajfa-18977	135	7	-	-	ADJ
ajfa-18977	135	8	f	f	ADJ
ajfa-18977	135	9	tics	tic	NOUN
ajfa-18977	135	10	for	for	ADP
ajfa-18977	135	11	ass	ass	PROPN
ajfa-18977	135	12	se	se	X
ajfa-18977	135	13	of	of	ADP
ajfa-18977	135	14	a	a	DET
ajfa-18977	135	15	qu	qu	PROPN
ajfa-18977	135	16	ed	ed	NOUN
ajfa-18977	135	17	vital	vital	ADJ
ajfa-18977	135	18	as	as	SCONJ
ajfa-18977	135	19	i	i	PRON
ajfa-18977	135	20	ertheless	ertheless	NOUN
ajfa-18977	135	21	,	,	PUNCT
ajfa-18977	135	22	it	it	PRON
ajfa-18977	135	23	y	y	PROPN
ajfa-18977	135	24	of	of	ADP
ajfa-18977	135	25	the	the	DET
ajfa-18977	135	26	data	datum	NOUN
ajfa-18977	135	27	ts	ts	ADP
ajfa-18977	135	28	even	even	ADV
ajfa-18977	135	29	bef	bef	NOUN
ajfa-18977	135	30	ccounting	ccounte	VERB
ajfa-18977	135	31	946	946	NUM
ajfa-18977	135	32	-	-	PUNCT
ajfa-18977	135	33	052x	052x	NUM
ajfa-18977	135	34	16	16	NUM
ajfa-18977	135	35	,	,	PUNCT
ajfa-18977	135	36	no	no	INTJ
ajfa-18977	135	37	.	.	NOUN
ajfa-18977	135	38	1	1	NUM
ajfa-18977	135	39	think.org/	think.org/	NOUN
ajfa-18977	135	40	or	or	CCONJ
ajfa-18977	135	41	risk	risk	NOUN
ajfa-18977	135	42	t.	t.	NOUN
ajfa-18977	135	43	sment	sment	NOUN
ajfa-18977	135	44	cover	cover	VERB
ajfa-18977	135	45	ortant	ortant	ADJ
ajfa-18977	135	46	uch	uch	NOUN
ajfa-18977	135	47	as	as	ADP
ajfa-18977	135	48	onship	onship	NOUN
ajfa-18977	135	49	board	board	NOUN
ajfa-18977	135	50	and	and	CCONJ
ajfa-18977	135	51	mployed	mploye	VERB
ajfa-18977	135	52	tements	tement	NOUN
ajfa-18977	135	53	,	,	PUNCT
ajfa-18977	135	54	er	er	INTJ
ajfa-18977	135	55	,	,	PUNCT
ajfa-18977	135	56	since	since	SCONJ
ajfa-18977	135	57	sted	ste	VERB
ajfa-18977	135	58	that	that	PRON
ajfa-18977	135	59	&	&	CCONJ
ajfa-18977	135	60	ekpo	ekpo	PROPN
ajfa-18977	135	61	,	,	PUNCT
ajfa-18977	135	62	urement	urement	ADJ
ajfa-18977	135	63	ty	ty	PRON
ajfa-18977	135	64	of	of	ADP
ajfa-18977	135	65	the	the	DET
ajfa-18977	135	66	afi	afi	PROPN
ajfa-18977	135	67	et	et	PROPN
ajfa-18977	135	68	al	al	PROPN
ajfa-18977	135	69	.	.	PROPN
ajfa-18977	135	70	ial	ial	PROPN
ajfa-18977	135	71	than	than	ADP
ajfa-18977	135	72	ation	ation	PROPN
ajfa-18977	135	73	has	have	VERB
ajfa-18977	135	74	survival	survival	NOUN
ajfa-18977	135	75	of	of	ADP
ajfa-18977	135	76	index	index	NOUN
ajfa-18977	135	77	tes	tes	NOUN
ajfa-18977	135	78	(	(	PUNCT
ajfa-18977	135	79	e.g.	e.g.	ADV
ajfa-18977	135	80	,	,	PUNCT
ajfa-18977	135	81	rnational	rnational	ADJ
ajfa-18977	135	82	kowska	kowska	PROPN
ajfa-18977	135	83	,	,	PUNCT
ajfa-18977	135	84	f	f	PROPN
ajfa-18977	135	85	ifrq	ifrq	PROPN
ajfa-18977	135	86	.	.	PUNCT
ajfa-18977	136	1	the	the	DET
ajfa-18977	136	2	unit	unit	NOUN
ajfa-18977	136	3	financial	financial	PROPN
ajfa-18977	136	4	sessment	sessment	PROPN
ajfa-18977	136	5	ualitative	ualitative	VERB
ajfa-18977	136	6	it	it	PRON
ajfa-18977	136	7	allows	allow	VERB
ajfa-18977	136	8	t	t	NOUN
ajfa-18977	136	9	creates	create	VERB
ajfa-18977	136	10	a	a	PRON
ajfa-18977	136	11	may	may	AUX
ajfa-18977	136	12	be	be	AUX
ajfa-18977	136	13	fore	fore	ADV
ajfa-18977	136	14	the	the	DET
ajfa-18977	136	15	the	the	DET
ajfa-18977	136	16	pre	pre	ADJ
ajfa-18977	136	17	characte	characte	NOUN
ajfa-18977	136	18	dolinek	dolinek	PROPN
ajfa-18977	136	19	al	al	PROPN
ajfa-18977	136	20	-	-	PUNCT
ajfa-18977	136	21	dmo	dmo	PROPN
ajfa-18977	136	22	reportin	reportin	NOUN
ajfa-18977	136	23	concep	concep	VERB
ajfa-18977	136	24	that	that	SCONJ
ajfa-18977	136	25	the	the	DET
ajfa-18977	136	26	fundam	fundam	PROPN
ajfa-18977	136	27	enhanci	enhanci	PROPN
ajfa-18977	136	28	timeline	timeline	PROPN
ajfa-18977	136	29	financia	financia	PROPN
ajfa-18977	136	30	investor	investor	NOUN
ajfa-18977	136	31	given	give	VERB
ajfa-18977	136	32	t	t	PROPN
ajfa-18977	136	33	purpose	purpose	NOUN
ajfa-18977	136	34	similar	similar	ADJ
ajfa-18977	136	35	report	report	NOUN
ajfa-18977	136	36	b	b	ADP
ajfa-18977	136	37	financia	financia	PROPN
ajfa-18977	136	38	informa	informa	VERB
ajfa-18977	136	39	busines	busine	NOUN
ajfa-18977	136	40	practice	practice	VERB
ajfa-18977	136	41	nel	nel	X
ajfa-18977	136	42	(	(	PUNCT
ajfa-18977	136	43	20	20	NUM
ajfa-18977	136	44	accord	accord	NOUN
ajfa-18977	136	45	dimensi	dimensi	NOUN
ajfa-18977	136	46	in	in	ADP
ajfa-18977	136	47	deliv	deliv	NOUN
ajfa-18977	136	48	malays	malays	PROPN
ajfa-18977	136	49	that	that	SCONJ
ajfa-18977	136	50	we	we	PRON
ajfa-18977	136	51	manufa	manufa	VERB
ajfa-18977	136	52	growth	growth	NOUN
ajfa-18977	136	53	approve	approve	VERB
ajfa-18977	136	54	busines	busine	NOUN
ajfa-18977	136	55	industri	industri	PROPN
ajfa-18977	136	56	malays	malays	PROPN
ajfa-18977	136	57	to	to	ADP
ajfa-18977	136	58	ensu	ensu	PROPN
ajfa-18977	136	59	recogni	recogni	PROPN
ajfa-18977	136	60	delibera	delibera	NOUN
ajfa-18977	136	61	2018	2018	NUM
ajfa-18977	136	62	"	"	PUNCT
ajfa-18977	136	63	t	t	PROPN
ajfa-18977	136	64	in	in	ADP
ajfa-18977	136	65	mala	mala	PROPN
ajfa-18977	136	66	items	item	NOUN
ajfa-18977	136	67	th	th	X
ajfa-18977	136	68	al	al	PROPN
ajfa-18977	136	69	-	-	PUNCT
ajfa-18977	136	70	dmo	dmo	PROPN
ajfa-18977	136	71	non	non	ADJ
ajfa-18977	136	72	-	-	ADJ
ajfa-18977	136	73	fin	fin	ADJ
ajfa-18977	136	74	informa	informa	ADJ
ajfa-18977	136	75	characte	characte	NOUN
ajfa-18977	136	76	eceding	ecede	VERB
ajfa-18977	136	77	an	an	DET
ajfa-18977	136	78	eristics	eristic	NOUN
ajfa-18977	136	79	,	,	PUNCT
ajfa-18977	136	80	as	as	ADP
ajfa-18977	136	81	e	e	PROPN
ajfa-18977	136	82	k	k	PROPN
ajfa-18977	136	83	&	&	CCONJ
ajfa-18977	136	84	lutarour	lutarour	PROPN
ajfa-18977	136	85	et	et	PROPN
ajfa-18977	136	86	al	al	PROPN
ajfa-18977	136	87	.	.	PROPN
ajfa-18977	137	1	ng	ng	PROPN
ajfa-18977	138	1	in	in	ADP
ajfa-18977	138	2	comp	comp	PROPN
ajfa-18977	138	3	ptual	ptual	ADJ
ajfa-18977	138	4	frame	frame	NOUN
ajfa-18977	138	5	e	e	PROPN
ajfa-18977	138	6	crucial	crucial	ADJ
ajfa-18977	138	7	su	su	PROPN
ajfa-18977	138	8	mental	mental	PROPN
ajfa-18977	138	9	quali	quali	PROPN
ajfa-18977	138	10	ing	ing	PROPN
ajfa-18977	138	11	qualitat	qualitat	PROPN
ajfa-18977	139	1	ess	ess	PROPN
ajfa-18977	139	2	.	.	PUNCT
ajfa-18977	140	1	several	several	ADJ
ajfa-18977	140	2	al	al	PROPN
ajfa-18977	140	3	report	report	NOUN
ajfa-18977	140	4	is	be	AUX
ajfa-18977	140	5	c	c	NOUN
ajfa-18977	140	6	rs	rs	NOUN
ajfa-18977	140	7	to	to	PART
ajfa-18977	140	8	make	make	VERB
ajfa-18977	140	9	that	that	SCONJ
ajfa-18977	140	10	it	it	PRON
ajfa-18977	140	11	pro	pro	ADV
ajfa-18977	140	12	es	es	X
ajfa-18977	140	13	(	(	PUNCT
ajfa-18977	140	14	braam	braam	NOUN
ajfa-18977	140	15	&	&	CCONJ
ajfa-18977	140	16	vein	vein	PROPN
ajfa-18977	140	17	,	,	PUNCT
ajfa-18977	140	18	measu	measu	PROPN
ajfa-18977	140	19	because	because	SCONJ
ajfa-18977	140	20	all	all	DET
ajfa-18977	140	21	al	al	PROPN
ajfa-18977	140	22	and	and	CCONJ
ajfa-18977	140	23	non	non	ADJ
ajfa-18977	140	24	-	-	PROPN
ajfa-18977	140	25	f	f	ADJ
ajfa-18977	140	26	ation	ation	PROPN
ajfa-18977	140	27	influen	influen	PROPN
ajfa-18977	140	28	sses	sse	NOUN
ajfa-18977	140	29	'	'	PART
ajfa-18977	140	30	longev	longev	ADJ
ajfa-18977	140	31	es	es	NOUN
ajfa-18977	140	32	,	,	PUNCT
ajfa-18977	140	33	this	this	PRON
ajfa-18977	140	34	rese	rese	NOUN
ajfa-18977	140	35	016	016	NUM
ajfa-18977	140	36	)	)	PUNCT
ajfa-18977	140	37	,	,	PUNCT
ajfa-18977	140	38	which	which	PRON
ajfa-18977	140	39	ing	ing	ADJ
ajfa-18977	140	40	to	to	ADP
ajfa-18977	140	41	nel	nel	PROPN
ajfa-18977	140	42	ion	ion	NOUN
ajfa-18977	140	43	because	because	SCONJ
ajfa-18977	140	44	vering	vere	VERB
ajfa-18977	140	45	real	real	ADJ
ajfa-18977	140	46	-	-	PUNCT
ajfa-18977	140	47	t	t	PROPN
ajfa-18977	140	48	ia	ia	NOUN
ajfa-18977	140	49	was	be	AUX
ajfa-18977	140	50	chos	chos	PROPN
ajfa-18977	140	51	lcomes	lcomes	PROPN
ajfa-18977	140	52	inte	inte	PROPN
ajfa-18977	140	53	acturing	acturing	NOUN
ajfa-18977	140	54	and	and	CCONJ
ajfa-18977	140	55	and	and	CCONJ
ajfa-18977	140	56	emplo	emplo	NOUN
ajfa-18977	140	57	ed	ed	PROPN
ajfa-18977	140	58	the	the	DET
ajfa-18977	140	59	ind	ind	NOUN
ajfa-18977	140	60	sses	sse	NOUN
ajfa-18977	140	61	to	to	ADP
ajfa-18977	140	62	empl	empl	PROPN
ajfa-18977	140	63	ies	ies	PROPN
ajfa-18977	140	64	(	(	PUNCT
ajfa-18977	140	65	miti	miti	PROPN
ajfa-18977	140	66	,	,	PUNCT
ajfa-18977	140	67	2	2	NUM
ajfa-18977	140	68	ian	ian	ADJ
ajfa-18977	140	69	reportin	reportin	PROPN
ajfa-18977	140	70	ure	ure	VERB
ajfa-18977	140	71	that	that	SCONJ
ajfa-18977	140	72	the	the	DET
ajfa-18977	140	73	ised	ise	VERB
ajfa-18977	140	74	and	and	CCONJ
ajfa-18977	140	75	app	app	PROPN
ajfa-18977	140	76	ations	ation	NOUN
ajfa-18977	140	77	have	have	VERB
ajfa-18977	140	78	the	the	DET
ajfa-18977	140	79	revised	revise	VERB
ajfa-18977	140	80	aysia	aysia	PROPN
ajfa-18977	140	81	's	's	PART
ajfa-18977	140	82	main	main	ADJ
ajfa-18977	140	83	hat	hat	NOUN
ajfa-18977	140	84	were	be	AUX
ajfa-18977	140	85	co	co	VERB
ajfa-18977	140	86	our	our	PRON
ajfa-18977	140	87	et	et	PROPN
ajfa-18977	140	88	al	al	PROPN
ajfa-18977	140	89	.	.	PUNCT
ajfa-18977	141	1	(	(	PUNCT
ajfa-18977	141	2	2	2	NUM
ajfa-18977	141	3	ancial	ancial	ADJ
ajfa-18977	141	4	info	info	NOUN
ajfa-18977	141	5	ation	ation	PROPN
ajfa-18977	141	6	publis	publis	PROPN
ajfa-18977	141	7	eristics	eristic	NOUN
ajfa-18977	141	8	used	use	VERB
ajfa-18977	141	9	nalysis	nalysis	NOUN
ajfa-18977	141	10	also	also	ADV
ajfa-18977	141	11	explained	explain	VERB
ajfa-18977	141	12	b	b	NUM
ajfa-18977	141	13	-skerbinjek	-skerbinjek	NOUN
ajfa-18977	141	14	(	(	PUNCT
ajfa-18977	141	15	2017	2017	NUM
ajfa-18977	141	16	)	)	PUNCT
ajfa-18977	141	17	arti	arti	NOUN
ajfa-18977	141	18	pliance	pliance	NOUN
ajfa-18977	141	19	with	with	ADP
ajfa-18977	141	20	ework	ework	NOUN
ajfa-18977	141	21	for	for	ADP
ajfa-18977	141	22	f	f	PROPN
ajfa-18977	141	23	ubstances	ubstance	NOUN
ajfa-18977	141	24	o	o	PROPN
ajfa-18977	141	25	itative	itative	ADJ
ajfa-18977	141	26	char	char	NOUN
ajfa-18977	141	27	tive	tive	PROPN
ajfa-18977	141	28	attribut	attribut	PROPN
ajfa-18977	141	29	l	l	PROPN
ajfa-18977	141	30	studies	study	NOUN
ajfa-18977	141	31	hav	hav	VERB
ajfa-18977	141	32	critical	critical	ADJ
ajfa-18977	141	33	to	to	ADP
ajfa-18977	141	34	m	m	PROPN
ajfa-18977	141	35	the	the	DET
ajfa-18977	141	36	best	good	ADJ
ajfa-18977	141	37	ec	ec	PROPN
ajfa-18977	141	38	vides	vide	NOUN
ajfa-18977	141	39	both	both	DET
ajfa-18977	141	40	&	&	CCONJ
ajfa-18977	141	41	van	van	PROPN
ajfa-18977	141	42	bee	bee	PROPN
ajfa-18977	141	43	uring	ure	VERB
ajfa-18977	141	44	the	the	DET
ajfa-18977	141	45	qu	qu	PROPN
ajfa-18977	141	46	l	l	NOUN
ajfa-18977	141	47	the	the	DET
ajfa-18977	141	48	assess	assess	NOUN
ajfa-18977	141	49	financial	financial	ADJ
ajfa-18977	141	50	att	att	PROPN
ajfa-18977	141	51	nces	nce	VERB
ajfa-18977	141	52	stock	stock	NOUN
ajfa-18977	141	53	m	m	PROPN
ajfa-18977	141	54	vity	vity	NOUN
ajfa-18977	141	55	(	(	PUNCT
ajfa-18977	141	56	wbcs	wbc	NOUN
ajfa-18977	141	57	arch	arch	NOUN
ajfa-18977	141	58	adopts	adopt	VERB
ajfa-18977	141	59	refers	refer	VERB
ajfa-18977	141	60	to	to	ADP
ajfa-18977	141	61	in	in	ADP
ajfa-18977	141	62	(	(	PUNCT
ajfa-18977	141	63	2016	2016	NUM
ajfa-18977	141	64	)	)	PUNCT
ajfa-18977	141	65	,	,	PUNCT
ajfa-18977	141	66	te	te	PROPN
ajfa-18977	141	67	e	e	NOUN
ajfa-18977	141	68	they	they	PRON
ajfa-18977	141	69	can	can	AUX
ajfa-18977	141	70	e	e	VERB
ajfa-18977	141	71	time	time	NOUN
ajfa-18977	141	72	inform	inform	VERB
ajfa-18977	141	73	sen	sen	PROPN
ajfa-18977	141	74	as	as	ADP
ajfa-18977	141	75	the	the	DET
ajfa-18977	141	76	s	s	X
ajfa-18977	141	77	ernational	ernational	ADJ
ajfa-18977	141	78	tr	tr	PUNCT
ajfa-18977	141	79	d	d	PROPN
ajfa-18977	141	80	service	service	NOUN
ajfa-18977	141	81	sec	sec	PROPN
ajfa-18977	141	82	oyment	oyment	NOUN
ajfa-18977	141	83	gen	gen	PROPN
ajfa-18977	141	84	dustry	dustry	NOUN
ajfa-18977	141	85	4.0	4.0	NUM
ajfa-18977	141	86	s	s	NOUN
ajfa-18977	141	87	loy	loy	PROPN
ajfa-18977	141	88	emergin	emergin	PROPN
ajfa-18977	141	89	2020	2020	NUM
ajfa-18977	141	90	)	)	PUNCT
ajfa-18977	141	91	.	.	PUNCT
ajfa-18977	142	1	this	this	DET
ajfa-18977	142	2	ng	ng	PROPN
ajfa-18977	142	3	business	business	PROPN
ajfa-18977	142	4	e	e	PROPN
ajfa-18977	142	5	financial	financial	NOUN
ajfa-18977	142	6	preciated	preciate	VERB
ajfa-18977	142	7	by	by	ADP
ajfa-18977	142	8	prompted	prompt	VERB
ajfa-18977	142	9	r	r	NOUN
ajfa-18977	142	10	d	d	X
ajfa-18977	142	11	conceptu	conceptu	NOUN
ajfa-18977	142	12	n	n	PRON
ajfa-18977	142	13	market	market	NOUN
ajfa-18977	142	14	,	,	PUNCT
ajfa-18977	142	15	b	b	NUM
ajfa-18977	142	16	onstructed	onstructe	VERB
ajfa-18977	142	17	in	in	ADP
ajfa-18977	142	18	2017	2017	NUM
ajfa-18977	142	19	)	)	PUNCT
ajfa-18977	142	20	.	.	PUNCT
ajfa-18977	143	1	the	the	DET
ajfa-18977	143	2	ormation	ormation	NOUN
ajfa-18977	143	3	d	d	AUX
ajfa-18977	143	4	shed	shed	VERB
ajfa-18977	143	5	on	on	ADP
ajfa-18977	143	6	co	co	NOUN
ajfa-18977	143	7	d	d	NOUN
ajfa-18977	143	8	in	in	ADP
ajfa-18977	143	9	this	this	DET
ajfa-18977	143	10	stu	stu	PROPN
ajfa-18977	143	11	highlights	highlight	NOUN
ajfa-18977	143	12	y	y	PROPN
ajfa-18977	143	13	several	several	ADJ
ajfa-18977	143	14	sc	sc	PROPN
ajfa-18977	143	15	,	,	PUNCT
ajfa-18977	143	16	2018	2018	NUM
ajfa-18977	143	17	)	)	PUNCT
ajfa-18977	143	18	.	.	PUNCT
ajfa-18977	144	1	t	t	PROPN
ajfa-18977	144	2	culate	culate	VERB
ajfa-18977	144	3	the	the	DET
ajfa-18977	144	4	h	h	NOUN
ajfa-18977	144	5	the	the	DET
ajfa-18977	144	6	appro	appro	ADJ
ajfa-18977	144	7	financial	financial	ADJ
ajfa-18977	144	8	re	re	X
ajfa-18977	144	9	of	of	ADP
ajfa-18977	144	10	financial	financial	ADJ
ajfa-18977	144	11	racteristics	racteristic	NOUN
ajfa-18977	144	12	tes	tes	NOUN
ajfa-18977	144	13	such	such	ADJ
ajfa-18977	144	14	as	as	ADP
ajfa-18977	144	15	ve	ve	AUX
ajfa-18977	144	16	found	find	VERB
ajfa-18977	144	17	th	th	X
ajfa-18977	144	18	maintaining	maintain	VERB
ajfa-18977	144	19	conomic	conomic	ADJ
ajfa-18977	144	20	dec	dec	PROPN
ajfa-18977	144	21	h	h	PROPN
ajfa-18977	144	22	historical	historical	ADJ
ajfa-18977	144	23	est	est	X
ajfa-18977	144	24	,	,	PUNCT
ajfa-18977	144	25	2013	2013	NUM
ajfa-18977	144	26	;	;	PUNCT
ajfa-18977	145	1	m	m	VERB
ajfa-18977	145	2	ualitative	ualitative	ADJ
ajfa-18977	145	3	ch	ch	NOUN
ajfa-18977	145	4	sed	se	VERB
ajfa-18977	145	5	items	item	NOUN
ajfa-18977	145	6	u	u	PROPN
ajfa-18977	145	7	tributes	tribute	NOUN
ajfa-18977	145	8	(	(	PUNCT
ajfa-18977	145	9	ma	ma	PROPN
ajfa-18977	145	10	market	market	NOUN
ajfa-18977	145	11	pric	pric	PROPN
ajfa-18977	145	12	sd	sd	PROPN
ajfa-18977	145	13	and	and	CCONJ
ajfa-18977	145	14	pw	pw	PROPN
ajfa-18977	145	15	s	s	VERB
ajfa-18977	145	16	the	the	DET
ajfa-18977	145	17	critica	critica	PROPN
ajfa-18977	145	18	formation	formation	NOUN
ajfa-18977	145	19	o	o	PROPN
ajfa-18977	145	20	echnologica	echnologica	PROPN
ajfa-18977	145	21	enhance	enhance	VERB
ajfa-18977	145	22	the	the	DET
ajfa-18977	145	23	ation	ation	NOUN
ajfa-18977	145	24	to	to	PART
ajfa-18977	145	25	inv	inv	VERB
ajfa-18977	145	26	subject	subject	NOUN
ajfa-18977	145	27	of	of	ADP
ajfa-18977	145	28	th	th	X
ajfa-18977	145	29	rade	rade	NOUN
ajfa-18977	145	30	and	and	CCONJ
ajfa-18977	145	31	inv	inv	ADJ
ajfa-18977	145	32	ctors	ctor	NOUN
ajfa-18977	145	33	,	,	PUNCT
ajfa-18977	145	34	which	which	DET
ajfa-18977	145	35	neration	neration	NOUN
ajfa-18977	145	36	(	(	PUNCT
ajfa-18977	145	37	w	w	NOUN
ajfa-18977	145	38	strategy	strategy	NOUN
ajfa-18977	145	39	as	as	ADP
ajfa-18977	145	40	ng	ng	PROPN
ajfa-18977	145	41	technolo	technolo	PROPN
ajfa-18977	145	42	study	study	NOUN
ajfa-18977	145	43	also	also	ADV
ajfa-18977	145	44	es	es	VERB
ajfa-18977	145	45	prepare	prepare	NOUN
ajfa-18977	145	46	reports	report	NOUN
ajfa-18977	145	47	pr	pr	VERB
ajfa-18977	145	48	y	y	PROPN
ajfa-18977	145	49	domestic	domestic	ADJ
ajfa-18977	145	50	a	a	DET
ajfa-18977	145	51	researchers	researcher	NOUN
ajfa-18977	145	52	al	al	PROPN
ajfa-18977	145	53	framewo	framewo	PROPN
ajfa-18977	145	54	bursa	bursa	PROPN
ajfa-18977	145	55	mala	mala	PROPN
ajfa-18977	145	56	n	n	PROPN
ajfa-18977	145	57	the	the	DET
ajfa-18977	145	58	studie	studie	PROPN
ajfa-18977	145	59	dimensions	dimension	NOUN
ajfa-18977	145	60	derived	derive	VERB
ajfa-18977	145	61	fro	fro	NOUN
ajfa-18977	145	62	rporate	rporate	ADJ
ajfa-18977	145	63	web	web	NOUN
ajfa-18977	145	64	udy	udy	NOUN
ajfa-18977	145	65	.	.	PUNCT
ajfa-18977	146	1	10	10	NUM
ajfa-18977	147	1	the	the	DET
ajfa-18977	147	2	impor	impor	PROPN
ajfa-18977	147	3	cholars	cholar	NOUN
ajfa-18977	147	4	(	(	PUNCT
ajfa-18977	147	5	e.g	e.g	X
ajfa-18977	147	6	the	the	DET
ajfa-18977	147	7	studies	study	NOUN
ajfa-18977	147	8	importance	importance	NOUN
ajfa-18977	147	9	oved	ove	VERB
ajfa-18977	147	10	accoun	accoun	PROPN
ajfa-18977	147	11	eporting	eporte	VERB
ajfa-18977	147	12	,	,	PUNCT
ajfa-18977	147	13	"	"	PUNCT
ajfa-18977	147	14	w	w	NOUN
ajfa-18977	147	15	reporting	report	VERB
ajfa-18977	147	16	such	such	ADJ
ajfa-18977	147	17	as	as	ADP
ajfa-18977	147	18	re	re	X
ajfa-18977	147	19	s	s	PROPN
ajfa-18977	147	20	verifiabilit	verifiabilit	NOUN
ajfa-18977	147	21	hat	hat	NOUN
ajfa-18977	147	22	evaluatin	evaluatin	NOUN
ajfa-18977	147	23	the	the	DET
ajfa-18977	147	24	usefuln	usefuln	ADJ
ajfa-18977	147	25	cisions	cision	NOUN
ajfa-18977	147	26	but	but	CCONJ
ajfa-18977	147	27	and	and	CCONJ
ajfa-18977	147	28	forw	forw	PROPN
ajfa-18977	147	29	mbobo	mbobo	PROPN
ajfa-18977	147	30	&	&	CCONJ
ajfa-18977	147	31	e	e	PROPN
ajfa-18977	147	32	haracteristic	haracteristic	NOUN
ajfa-18977	147	33	under	under	ADP
ajfa-18977	147	34	the	the	DET
ajfa-18977	147	35	f	f	PROPN
ajfa-18977	147	36	asb	asb	PROPN
ajfa-18977	147	37	,	,	PUNCT
ajfa-18977	147	38	2018	2018	NUM
ajfa-18977	147	39	)	)	PUNCT
ajfa-18977	147	40	ces	ce	NOUN
ajfa-18977	147	41	(	(	PUNCT
ajfa-18977	147	42	arvidss	arvidss	NOUN
ajfa-18977	147	43	wc	wc	PROPN
ajfa-18977	147	44	,	,	PUNCT
ajfa-18977	147	45	2018	2018	NUM
ajfa-18977	147	46	)	)	PUNCT
ajfa-18977	147	47	.	.	PUNCT
ajfa-18977	148	1	al	al	PROPN
ajfa-18977	148	2	dimension	dimension	PROPN
ajfa-18977	148	3	on	on	ADP
ajfa-18977	148	4	investor	investor	NOUN
ajfa-18977	148	5	r	r	PROPN
ajfa-18977	148	6	al	al	PROPN
ajfa-18977	148	7	attributes	attribute	VERB
ajfa-18977	148	8	e	e	NOUN
ajfa-18977	148	9	corporate	corporate	ADJ
ajfa-18977	148	10	d	d	NOUN
ajfa-18977	148	11	vestors	vestor	NOUN
ajfa-18977	148	12	.	.	PUNCT
ajfa-18977	149	1	his	his	PRON
ajfa-18977	149	2	study	study	NOUN
ajfa-18977	149	3	b	b	PROPN
ajfa-18977	149	4	vestment	vestment	NOUN
ajfa-18977	149	5	.	.	PUNCT
ajfa-18977	150	1	it	it	PRON
ajfa-18977	150	2	h	h	NOUN
ajfa-18977	150	3	have	have	AUX
ajfa-18977	150	4	been	be	AUX
ajfa-18977	150	5	world	world	PROPN
ajfa-18977	150	6	bank	bank	NOUN
ajfa-18977	150	7	,	,	PUNCT
ajfa-18977	150	8	s	s	VERB
ajfa-18977	150	9	part	part	NOUN
ajfa-18977	150	10	of	of	ADP
ajfa-18977	150	11	it	it	PRON
ajfa-18977	150	12	ogy	ogy	NOUN
ajfa-18977	150	13	to	to	PART
ajfa-18977	150	14	boost	boost	AUX
ajfa-18977	150	15	investigate	investigate	VERB
ajfa-18977	150	16	statutory	statutory	ADJ
ajfa-18977	150	17	fi	fi	NOUN
ajfa-18977	150	18	roduced	roduce	VERB
ajfa-18977	150	19	are	be	AUX
ajfa-18977	150	20	and	and	CCONJ
ajfa-18977	150	21	global	global	ADJ
ajfa-18977	150	22	m	m	VERB
ajfa-18977	150	23	to	to	PART
ajfa-18977	150	24	look	look	VERB
ajfa-18977	150	25	at	at	ADP
ajfa-18977	150	26	th	th	X
ajfa-18977	150	27	ork	ork	NOUN
ajfa-18977	150	28	for	for	ADP
ajfa-18977	150	29	fina	fina	PROPN
ajfa-18977	150	30	aysia	aysia	PROPN
ajfa-18977	150	31	.	.	PUNCT
ajfa-18977	151	1	this	this	DET
ajfa-18977	151	2	es	es	NOUN
ajfa-18977	151	3	by	by	ADP
ajfa-18977	151	4	braam	braam	NOUN
ajfa-18977	151	5	s	s	PROPN
ajfa-18977	151	6	measured	measure	VERB
ajfa-18977	151	7	om	om	PROPN
ajfa-18977	151	8	annual	annual	ADJ
ajfa-18977	151	9	bsites	bsite	NOUN
ajfa-18977	151	10	.	.	PUNCT
ajfa-18977	152	1	tab	tab	NOUN
ajfa-18977	152	2	asian	asian	ADJ
ajfa-18977	152	3	rtance	rtance	NOUN
ajfa-18977	152	4	of	of	ADP
ajfa-18977	152	5	a	a	PRON
ajfa-18977	152	6	.	.	PUNCT
ajfa-18977	152	7	,	,	PUNCT
ajfa-18977	152	8	alali	alali	ADJ
ajfa-18977	152	9	and	and	CCONJ
ajfa-18977	152	10	by	by	ADP
ajfa-18977	152	11	braam	braam	NOUN
ajfa-18977	152	12	e	e	PROPN
ajfa-18977	152	13	of	of	ADP
ajfa-18977	152	14	evalua	evalua	NOUN
ajfa-18977	152	15	nting	nte	VERB
ajfa-18977	152	16	frame	frame	NOUN
ajfa-18977	152	17	which	which	PRON
ajfa-18977	152	18	was	be	AUX
ajfa-18977	152	19	are	be	AUX
ajfa-18977	152	20	applied	apply	VERB
ajfa-18977	152	21	elevance	elevance	NOUN
ajfa-18977	152	22	an	an	DET
ajfa-18977	152	23	ty	ty	NOUN
ajfa-18977	152	24	,	,	PUNCT
ajfa-18977	152	25	understa	understa	PROPN
ajfa-18977	152	26	ng	ng	PROPN
ajfa-18977	153	1	the	the	DET
ajfa-18977	153	2	quali	quali	PROPN
ajfa-18977	153	3	ness	ness	PROPN
ajfa-18977	153	4	of	of	ADP
ajfa-18977	153	5	infor	infor	PROPN
ajfa-18977	153	6	also	also	ADV
ajfa-18977	153	7	helps	help	VERB
ajfa-18977	153	8	ard	ard	NOUN
ajfa-18977	153	9	-	-	PUNCT
ajfa-18977	153	10	looking	look	VERB
ajfa-18977	153	11	ekpo	ekpo	NOUN
ajfa-18977	153	12	,	,	PUNCT
ajfa-18977	153	13	2016	2016	NUM
ajfa-18977	153	14	;	;	PUNCT
ajfa-18977	153	15	cs	cs	PROPN
ajfa-18977	153	16	of	of	ADP
ajfa-18977	153	17	ifrq	ifrq	ADJ
ajfa-18977	153	18	financial	financial	ADJ
ajfa-18977	153	19	fr	fr	NOUN
ajfa-18977	153	20	)	)	PUNCT
ajfa-18977	153	21	.	.	PUNCT
ajfa-18977	154	1	this	this	PRON
ajfa-18977	154	2	is	be	AUX
ajfa-18977	154	3	i	i	PROPN
ajfa-18977	154	4	m	m	PROPN
ajfa-18977	154	5	son	son	NOUN
ajfa-18977	154	6	,	,	PUNCT
ajfa-18977	154	7	2011	2011	NUM
ajfa-18977	154	8	)	)	PUNCT
ajfa-18977	154	9	.	.	PUNCT
ajfa-18977	155	1	in	in	ADP
ajfa-18977	155	2	order	order	NOUN
ajfa-18977	155	3	n	n	PRON
ajfa-18977	155	4	of	of	ADP
ajfa-18977	155	5	timelin	timelin	PROPN
ajfa-18977	155	6	relations	relation	NOUN
ajfa-18977	155	7	pu	pu	PROPN
ajfa-18977	155	8	s	s	VERB
ajfa-18977	155	9	should	should	AUX
ajfa-18977	155	10	be	be	AUX
ajfa-18977	155	11	disclosure	disclosure	NOUN
ajfa-18977	155	12	p	p	NOUN
ajfa-18977	155	13	ecause	ecause	PROPN
ajfa-18977	155	14	it	it	PRON
ajfa-18977	155	15	is	be	AUX
ajfa-18977	155	16	ts	ts	ADP
ajfa-18977	155	17	economy	economy	NOUN
ajfa-18977	155	18	n	n	PROPN
ajfa-18977	155	19	the	the	DET
ajfa-18977	155	20	backb	backb	NOUN
ajfa-18977	155	21	,	,	PUNCT
ajfa-18977	155	22	2019	2019	NUM
ajfa-18977	155	23	)	)	PUNCT
ajfa-18977	155	24	.	.	PUNCT
ajfa-18977	156	1	m	m	VERB
ajfa-18977	156	2	ts	ts	ADP
ajfa-18977	156	3	action	action	NOUN
ajfa-18977	156	4	p	p	PROPN
ajfa-18977	156	5	t	t	PROPN
ajfa-18977	156	6	productivi	productivi	NOUN
ajfa-18977	156	7	es	es	ADP
ajfa-18977	156	8	the	the	DET
ajfa-18977	156	9	effect	effect	NOUN
ajfa-18977	156	10	nancial	nancial	PROPN
ajfa-18977	156	11	rep	rep	PROPN
ajfa-18977	156	12	e	e	PROPN
ajfa-18977	156	13	of	of	ADP
ajfa-18977	156	14	high	high	ADJ
ajfa-18977	156	15	q	q	NOUN
ajfa-18977	156	16	market	market	NOUN
ajfa-18977	156	17	play	play	NOUN
ajfa-18977	156	18	he	he	PRON
ajfa-18977	156	19	extent	extent	NOUN
ajfa-18977	156	20	of	of	ADP
ajfa-18977	156	21	ancial	ancial	ADJ
ajfa-18977	156	22	repo	repo	NOUN
ajfa-18977	156	23	research	research	NOUN
ajfa-18977	156	24	ad	ad	NOUN
ajfa-18977	156	25	m	m	NOUN
ajfa-18977	156	26	and	and	CCONJ
ajfa-18977	156	27	van	van	PROPN
ajfa-18977	156	28	in	in	ADP
ajfa-18977	156	29	this	this	DET
ajfa-18977	156	30	rese	rese	PROPN
ajfa-18977	156	31	l	l	PROPN
ajfa-18977	156	32	reports	report	NOUN
ajfa-18977	156	33	,	,	PUNCT
ajfa-18977	156	34	ble	ble	ADJ
ajfa-18977	156	35	2	2	NUM
ajfa-18977	156	36	illustr	illustr	NOUN
ajfa-18977	156	37	n	n	PRON
ajfa-18977	156	38	journal	journal	NOUN
ajfa-18977	156	39	of	of	ADP
ajfa-18977	156	40	f	f	PROPN
ajfa-18977	156	41	assessing	assess	VERB
ajfa-18977	156	42	if	if	SCONJ
ajfa-18977	156	43	romero	romero	PROPN
ajfa-18977	156	44	,	,	PUNCT
ajfa-18977	156	45	20	20	NUM
ajfa-18977	156	46	m	m	NOUN
ajfa-18977	156	47	and	and	CCONJ
ajfa-18977	156	48	van	van	PROPN
ajfa-18977	156	49	ating	ate	VERB
ajfa-18977	156	50	any	any	DET
ajfa-18977	156	51	s	s	PROPN
ajfa-18977	156	52	ework	ework	NOUN
ajfa-18977	156	53	,	,	PUNCT
ajfa-18977	156	54	such	such	ADJ
ajfa-18977	156	55	issued	issue	VERB
ajfa-18977	156	56	by	by	ADP
ajfa-18977	156	57	i	i	PROPN
ajfa-18977	156	58	d	d	PROPN
ajfa-18977	156	59	and	and	CCONJ
ajfa-18977	156	60	asses	ass	NOUN
ajfa-18977	156	61	nd	nd	ADP
ajfa-18977	156	62	faithful	faithful	ADJ
ajfa-18977	156	63	andability	andability	NOUN
ajfa-18977	156	64	,	,	PUNCT
ajfa-18977	156	65	itative	itative	ADJ
ajfa-18977	156	66	quali	quali	PROPN
ajfa-18977	156	67	rmation	rmation	NOUN
ajfa-18977	156	68	,	,	PUNCT
ajfa-18977	156	69	wh	wh	VERB
ajfa-18977	156	70	to	to	PART
ajfa-18977	156	71	preserve	preserve	VERB
ajfa-18977	156	72	g	g	NOUN
ajfa-18977	156	73	informatio	informatio	NOUN
ajfa-18977	156	74	al	al	PROPN
ajfa-18977	156	75	-	-	PUNCT
ajfa-18977	156	76	dmour	dmour	PROPN
ajfa-18977	156	77	also	also	ADV
ajfa-18977	156	78	provid	provid	PROPN
ajfa-18977	156	79	ramework	ramework	VERB
ajfa-18977	156	80	a	a	DET
ajfa-18977	156	81	mportant	mportant	ADJ
ajfa-18977	156	82	bec	bec	PROPN
ajfa-18977	156	83	and	and	CCONJ
ajfa-18977	156	84	serves	serve	VERB
ajfa-18977	156	85	to	to	PART
ajfa-18977	156	86	attune	attune	VERB
ajfa-18977	156	87	w	w	PROPN
ajfa-18977	156	88	ness	ness	NOUN
ajfa-18977	156	89	adopted	adopt	VERB
ajfa-18977	156	90	ublished	ublished	ADJ
ajfa-18977	156	91	on	on	ADP
ajfa-18977	156	92	e	e	X
ajfa-18977	156	93	considere	considere	PROPN
ajfa-18977	156	94	published	publish	VERB
ajfa-18977	156	95	on	on	ADP
ajfa-18977	156	96	s	s	VERB
ajfa-18977	156	97	a	a	DET
ajfa-18977	156	98	thriving	thriving	NOUN
ajfa-18977	156	99	,	,	PUNCT
ajfa-18977	156	100	is	be	AUX
ajfa-18977	156	101	currently	currently	ADV
ajfa-18977	156	102	one	one	NUM
ajfa-18977	156	103	of	of	ADP
ajfa-18977	156	104	the	the	DET
ajfa-18977	156	105	c	c	PROPN
ajfa-18977	156	106	alaysia	alaysia	PROPN
ajfa-18977	156	107	's	's	PART
ajfa-18977	156	108	go	go	VERB
ajfa-18977	156	109	plan	plan	NOUN
ajfa-18977	156	110	to	to	ADP
ajfa-18977	156	111	enc	enc	PROPN
ajfa-18977	156	112	ity	ity	PROPN
ajfa-18977	156	113	and	and	CCONJ
ajfa-18977	156	114	com	com	NOUN
ajfa-18977	156	115	ts	ts	NOUN
ajfa-18977	156	116	of	of	ADP
ajfa-18977	156	117	masb	masb	NOUN
ajfa-18977	156	118	orts	ort	NOUN
ajfa-18977	156	119	under	under	ADP
ajfa-18977	156	120	i	i	PRON
ajfa-18977	156	121	quality	quality	NOUN
ajfa-18977	156	122	,	,	PUNCT
ajfa-18977	156	123	allo	allo	PROPN
ajfa-18977	156	124	yers	yers	PROPN
ajfa-18977	156	125	(	(	PUNCT
ajfa-18977	156	126	masb	masb	PROPN
ajfa-18977	156	127	f	f	PROPN
ajfa-18977	156	128	complianc	complianc	PROPN
ajfa-18977	156	129	orting	orting	PROPN
ajfa-18977	156	130	"	"	PUNCT
ajfa-18977	156	131	acros	acros	PROPN
ajfa-18977	156	132	dopts	dopt	NOUN
ajfa-18977	156	133	and	and	CCONJ
ajfa-18977	156	134	a	a	DET
ajfa-18977	156	135	beest	be	ADJ
ajfa-18977	156	136	(	(	PUNCT
ajfa-18977	156	137	2013	2013	NUM
ajfa-18977	156	138	earch	earch	PROPN
ajfa-18977	156	139	encom	encom	PROPN
ajfa-18977	156	140	including	include	VERB
ajfa-18977	156	141	rates	rate	NOUN
ajfa-18977	156	142	the	the	DET
ajfa-18977	156	143	m	m	PROPN
ajfa-18977	156	144	finance	finance	PROPN
ajfa-18977	156	145	&	&	CCONJ
ajfa-18977	156	146	ac	ac	PROPN
ajfa-18977	156	147	issn	issn	PROPN
ajfa-18977	156	148	19	19	NUM
ajfa-18977	156	149	2024	2024	NUM
ajfa-18977	156	150	,	,	PUNCT
ajfa-18977	156	151	vol	vol	NOUN
ajfa-18977	156	152	.	.	PROPN
ajfa-18977	156	153	1	1	NUM
ajfa-18977	156	154	ajfa.macro	ajfa.macro	PRON
ajfa-18977	156	155	frq	frq	VERB
ajfa-18977	156	156	in	in	ADP
ajfa-18977	156	157	qu	qu	PROPN
ajfa-18977	156	158	012	012	NUM
ajfa-18977	156	159	;	;	PUNCT
ajfa-18977	156	160	almili	almili	PROPN
ajfa-18977	156	161	beest	be	ADJ
ajfa-18977	156	162	(	(	PUNCT
ajfa-18977	156	163	20	20	NUM
ajfa-18977	156	164	source	source	NOUN
ajfa-18977	156	165	of	of	ADP
ajfa-18977	156	166	f	f	PROPN
ajfa-18977	156	167	h	h	PROPN
ajfa-18977	156	168	as	as	ADP
ajfa-18977	156	169	"	"	PUNCT
ajfa-18977	156	170	the	the	DET
ajfa-18977	156	171	ifrs	ifrs	PROPN
ajfa-18977	156	172	.	.	PUNCT
ajfa-18977	157	1	this	this	PRON
ajfa-18977	157	2	ssed	sse	VERB
ajfa-18977	157	3	,	,	PUNCT
ajfa-18977	157	4	encom	encom	PROPN
ajfa-18977	157	5	representat	representat	PROPN
ajfa-18977	157	6	comparabil	comparabil	PROPN
ajfa-18977	157	7	ities	itie	NOUN
ajfa-18977	157	8	of	of	ADP
ajfa-18977	157	9	any	any	DET
ajfa-18977	157	10	hich	hich	NOUN
ajfa-18977	157	11	not	not	PART
ajfa-18977	157	12	only	only	ADV
ajfa-18977	157	13	e	e	ADP
ajfa-18977	157	14	market	market	NOUN
ajfa-18977	157	15	ef	ef	VERB
ajfa-18977	157	16	on	on	ADP
ajfa-18977	157	17	for	for	ADP
ajfa-18977	157	18	inv	inv	ADJ
ajfa-18977	157	19	r	r	NOUN
ajfa-18977	157	20	et	et	NOUN
ajfa-18977	157	21	al	al	PROPN
ajfa-18977	157	22	.	.	PROPN
ajfa-18977	157	23	,	,	PUNCT
ajfa-18977	157	24	201	201	NUM
ajfa-18977	157	25	des	de	NOUN
ajfa-18977	157	26	a	a	PRON
ajfa-18977	157	27	more	more	ADJ
ajfa-18977	157	28	b	b	NOUN
ajfa-18977	157	29	are	be	AUX
ajfa-18977	157	30	embodi	embodi	ADV
ajfa-18977	157	31	cause	cause	VERB
ajfa-18977	157	32	non	non	ADJ
ajfa-18977	157	33	-	-	NOUN
ajfa-18977	157	34	f	f	ADJ
ajfa-18977	157	35	as	as	ADP
ajfa-18977	157	36	vital	vital	ADJ
ajfa-18977	157	37	sup	sup	NOUN
ajfa-18977	157	38	with	with	ADP
ajfa-18977	157	39	the	the	DET
ajfa-18977	157	40	if	if	SCONJ
ajfa-18977	157	41	d	d	PROPN
ajfa-18977	157	42	from	from	ADP
ajfa-18977	157	43	the	the	DET
ajfa-18977	157	44	s	s	X
ajfa-18977	157	45	corporate	corporate	ADJ
ajfa-18977	157	46	w	w	NOUN
ajfa-18977	157	47	ed	ed	NOUN
ajfa-18977	157	48	part	part	NOUN
ajfa-18977	157	49	of	of	ADP
ajfa-18977	157	50	n	n	DET
ajfa-18977	157	51	websites	website	NOUN
ajfa-18977	157	52	,	,	PUNCT
ajfa-18977	157	53	,	,	PUNCT
ajfa-18977	157	54	developin	developin	VERB
ajfa-18977	157	55	y	y	PROPN
ajfa-18977	157	56	dominate	dominate	VERB
ajfa-18977	157	57	country	country	NOUN
ajfa-18977	157	58	's	's	PART
ajfa-18977	157	59	ec	ec	PROPN
ajfa-18977	157	60	overnment	overnment	NOUN
ajfa-18977	157	61	courage	courage	NOUN
ajfa-18977	157	62	m	m	PROPN
ajfa-18977	157	63	mpetitivenes	mpetitivene	NOUN
ajfa-18977	157	64	b	b	PROPN
ajfa-18977	157	65	's	's	PART
ajfa-18977	157	66	requirem	requirem	VERB
ajfa-18977	157	67	ifrs	ifrs	NOUN
ajfa-18977	157	68	.	.	PUNCT
ajfa-18977	158	1	this	this	PRON
ajfa-18977	158	2	owing	owe	VERB
ajfa-18977	158	3	them	they	PRON
ajfa-18977	158	4	b	b	NOUN
ajfa-18977	158	5	,	,	PUNCT
ajfa-18977	158	6	2018	2018	NUM
ajfa-18977	158	7	)	)	PUNCT
ajfa-18977	158	8	.	.	PUNCT
ajfa-18977	159	1	th	th	PROPN
ajfa-18977	159	2	ce	ce	PROPN
ajfa-18977	159	3	with	with	ADP
ajfa-18977	159	4	the	the	DET
ajfa-18977	159	5	m	m	PROPN
ajfa-18977	159	6	ss	ss	NOUN
ajfa-18977	159	7	compani	compani	NOUN
ajfa-18977	159	8	adapts	adapt	VERB
ajfa-18977	159	9	the	the	DET
ajfa-18977	159	10	a	a	DET
ajfa-18977	159	11	3	3	NUM
ajfa-18977	159	12	)	)	PUNCT
ajfa-18977	159	13	,	,	PUNCT
ajfa-18977	159	14	nel	nel	X
ajfa-18977	159	15	(	(	PUNCT
ajfa-18977	159	16	20	20	NUM
ajfa-18977	159	17	mpass	mpass	PROPN
ajfa-18977	159	18	finan	finan	NOUN
ajfa-18977	159	19	investor	investor	NOUN
ajfa-18977	159	20	r	r	NOUN
ajfa-18977	159	21	measured	measure	VERB
ajfa-18977	159	22	qu	qu	NOUN
ajfa-18977	159	23	ccounting	ccounte	VERB
ajfa-18977	159	24	946	946	NUM
ajfa-18977	159	25	-	-	PUNCT
ajfa-18977	159	26	052x	052x	NUM
ajfa-18977	159	27	16	16	NUM
ajfa-18977	159	28	,	,	PUNCT
ajfa-18977	159	29	no	no	INTJ
ajfa-18977	159	30	.	.	NOUN
ajfa-18977	159	31	1	1	NUM
ajfa-18977	159	32	think.org/	think.org/	NOUN
ajfa-18977	159	33	ualitative	ualitative	VERB
ajfa-18977	159	34	ia	ia	PROPN
ajfa-18977	159	35	,	,	PUNCT
ajfa-18977	159	36	2015	2015	NUM
ajfa-18977	159	37	;	;	PUNCT
ajfa-18977	159	38	13	13	NUM
ajfa-18977	159	39	)	)	PUNCT
ajfa-18977	159	40	and	and	CCONJ
ajfa-18977	159	41	financial	financial	ADJ
ajfa-18977	159	42	revised	revise	VERB
ajfa-18977	159	43	ensures	ensure	VERB
ajfa-18977	159	44	mpassing	mpassing	NOUN
ajfa-18977	159	45	tion	tion	NOUN
ajfa-18977	159	46	and	and	CCONJ
ajfa-18977	159	47	lity	lity	NOUN
ajfa-18977	159	48	,	,	PUNCT
ajfa-18977	159	49	and	and	CCONJ
ajfa-18977	159	50	form	form	NOUN
ajfa-18977	159	51	of	of	ADP
ajfa-18977	159	52	y	y	PROPN
ajfa-18977	159	53	allows	allow	VERB
ajfa-18977	159	54	fficiency	fficiency	NOUN
ajfa-18977	159	55	vestment	vestment	NOUN
ajfa-18977	159	56	17	17	NUM
ajfa-18977	159	57	)	)	PUNCT
ajfa-18977	159	58	.	.	PUNCT
ajfa-18977	160	1	in	in	ADP
ajfa-18977	160	2	a	a	DET
ajfa-18977	160	3	balanced	balanced	ADJ
ajfa-18977	160	4	ied	ied	NOUN
ajfa-18977	160	5	with	with	ADP
ajfa-18977	160	6	financial	financial	ADJ
ajfa-18977	160	7	pport	pport	NOUN
ajfa-18977	160	8	for	for	ADP
ajfa-18977	160	9	fr	fr	PROPN
ajfa-18977	160	10	good	good	ADJ
ajfa-18977	160	11	study	study	NOUN
ajfa-18977	160	12	by	by	ADP
ajfa-18977	160	13	websites	website	NOUN
ajfa-18977	160	14	.	.	PUNCT
ajfa-18977	161	1	the	the	DET
ajfa-18977	161	2	ifr	ifr	PROPN
ajfa-18977	161	3	notably	notably	ADV
ajfa-18977	161	4	g	g	NOUN
ajfa-18977	161	5	nation	nation	NOUN
ajfa-18977	161	6	d	d	NOUN
ajfa-18977	161	7	by	by	ADP
ajfa-18977	161	8	the	the	DET
ajfa-18977	161	9	conomic	conomic	NOUN
ajfa-18977	161	10	recently	recently	ADV
ajfa-18977	161	11	alaysian	alaysian	ADJ
ajfa-18977	161	12	ss	ss	PROPN
ajfa-18977	161	13	across	across	ADP
ajfa-18977	161	14	ment	ment	NOUN
ajfa-18977	161	15	that	that	PRON
ajfa-18977	161	16	is	be	AUX
ajfa-18977	161	17	done	do	VERB
ajfa-18977	161	18	m	m	PRON
ajfa-18977	161	19	to	to	PART
ajfa-18977	161	20	be	be	AUX
ajfa-18977	161	21	he	he	PRON
ajfa-18977	161	22	above	above	ADP
ajfa-18977	161	23	masb	masb	NOUN
ajfa-18977	161	24	's	's	PART
ajfa-18977	161	25	es	es	NOUN
ajfa-18977	161	26	listed	list	VERB
ajfa-18977	161	27	assessed	assess	VERB
ajfa-18977	161	28	16	16	NUM
ajfa-18977	161	29	)	)	PUNCT
ajfa-18977	161	30	,	,	PUNCT
ajfa-18977	161	31	and	and	CCONJ
ajfa-18977	161	32	ncial	ncial	NOUN
ajfa-18977	161	33	and	and	CCONJ
ajfa-18977	161	34	relations	relation	NOUN
ajfa-18977	161	35	ualitative	ualitative	ADJ
ajfa-18977	161	36	table	table	NOUN
ajfa-18977	161	37	2	2	NUM
ajfa-18977	161	38	no	no	NOUN
ajfa-18977	161	39	.	.	PUNCT
ajfa-18977	162	1	q	q	PUNCT
ajfa-18977	163	1	c	c	NOUN
ajfa-18977	163	2	1	1	NUM
ajfa-18977	163	3	.	.	PUNCT
ajfa-18977	164	1	r	r	NOUN
ajfa-18977	164	2	2	2	NUM
ajfa-18977	164	3	.	.	PUNCT
ajfa-18977	164	4	f	f	PROPN
ajfa-18977	164	5	re	re	VERB
ajfa-18977	164	6	3	3	NUM
ajfa-18977	164	7	.	.	NOUN
ajfa-18977	164	8	v	v	ADP
ajfa-18977	164	9	4	4	NUM
ajfa-18977	164	10	.	.	PUNCT
ajfa-18977	164	11	u	u	NOUN
ajfa-18977	164	12	2	2	NUM
ajfa-18977	164	13	.	.	PUNCT
ajfa-18977	165	1	the	the	DET
ajfa-18977	165	2	intern	intern	NOUN
ajfa-18977	165	3	qualitative	qualitative	ADJ
ajfa-18977	165	4	characteristi	characteristi	NOUN
ajfa-18977	165	5	relevance	relevance	NOUN
ajfa-18977	165	6	aithful	aithful	ADJ
ajfa-18977	165	7	epresentatio	epresentatio	PROPN
ajfa-18977	165	8	verifiability	verifiability	PROPN
ajfa-18977	165	9	understandab	understandab	PROPN
ajfa-18977	165	10	net	net	ADJ
ajfa-18977	165	11	financia	financia	PROPN
ajfa-18977	165	12	ics	ics	PROPN
ajfa-18977	165	13	mea	mea	NOUN
ajfa-18977	165	14	item	item	NOUN
ajfa-18977	165	15	7	7	NUM
ajfa-18977	165	16	on	on	ADP
ajfa-18977	165	17	3	3	NUM
ajfa-18977	165	18	1	1	NUM
ajfa-18977	165	19	bility	bility	NOUN
ajfa-18977	165	20	7	7	NUM
ajfa-18977	165	21	al	al	PROPN
ajfa-18977	165	22	reporting	reporting	NOUN
ajfa-18977	165	23	asured	asure	VERB
ajfa-18977	165	24	ms	ms	PROPN
ajfa-18977	165	25	sco	sco	PROPN
ajfa-18977	165	26	us	us	PROPN
ajfa-18977	165	27	ass	ass	NOUN
ajfa-18977	165	28	ass	ass	NOUN
ajfa-18977	165	29	pro	pro	X
ajfa-18977	165	30	fin	fin	NOUN
ajfa-18977	165	31	ann	ann	PROPN
ajfa-18977	165	32	of	of	ADP
ajfa-18977	165	33	rep	rep	PROPN
ajfa-18977	165	34	inf	inf	PROPN
ajfa-18977	165	35	dis	dis	PROPN
ajfa-18977	165	36	(	(	PUNCT
ajfa-18977	165	37	r6	r6	NOUN
ajfa-18977	165	38	fee	fee	NOUN
ajfa-18977	165	39	var	var	NOUN
ajfa-18977	165	40	aff	aff	PROPN
ajfa-18977	165	41	th	th	X
ajfa-18977	165	42	cho	cho	PROPN
ajfa-18977	165	43	cle	cle	X
ajfa-18977	165	44	hig	hig	PROPN
ajfa-18977	165	45	neg	neg	PROPN
ajfa-18977	165	46	wa	wa	PROPN
ajfa-18977	165	47	res	res	PROPN
ajfa-18977	165	48	rep	rep	PROPN
ajfa-18977	165	49	inf	inf	PROPN
ajfa-18977	165	50	gov	gov	PROPN
ajfa-18977	165	51	th	th	X
ajfa-18977	165	52	ass	ass	NOUN
ajfa-18977	165	53	cle	cle	X
ajfa-18977	165	54	pro	pro	X
ajfa-18977	165	55	for	for	ADP
ajfa-18977	165	56	est	est	X
ajfa-18977	165	57	(	(	PUNCT
ajfa-18977	165	58	v	v	NUM
ajfa-18977	165	59	fin	fin	NOUN
ajfa-18977	165	60	ann	ann	PROPN
ajfa-18977	165	61	we	we	PRON
ajfa-18977	165	62	11	11	NUM
ajfa-18977	165	63	g	g	ADP
ajfa-18977	165	64	quality	quality	NOUN
ajfa-18977	165	65	m	m	PROPN
ajfa-18977	165	66	ope	ope	NOUN
ajfa-18977	165	67	of	of	ADP
ajfa-18977	165	68	focu	focu	ADJ
ajfa-18977	165	69	e	e	NOUN
ajfa-18977	165	70	of	of	ADP
ajfa-18977	165	71	fair	fair	ADJ
ajfa-18977	165	72	sets	set	NOUN
ajfa-18977	165	73	and	and	CCONJ
ajfa-18977	165	74	sessing	sesse	VERB
ajfa-18977	165	75	ofitability	ofitability	NOUN
ajfa-18977	165	76	nancial	nancial	ADJ
ajfa-18977	165	77	r	r	NOUN
ajfa-18977	165	78	nually	nually	ADV
ajfa-18977	165	79	(	(	PUNCT
ajfa-18977	165	80	r3	r3	PROPN
ajfa-18977	165	81	)	)	PUNCT
ajfa-18977	165	82	annual	annual	ADJ
ajfa-18977	165	83	rep	rep	NOUN
ajfa-18977	165	84	port	port	NOUN
ajfa-18977	165	85	disclose	disclose	VERB
ajfa-18977	165	86	formation	formation	NOUN
ajfa-18977	165	87	(	(	PUNCT
ajfa-18977	165	88	r	r	NOUN
ajfa-18977	165	89	scloses	sclose	NOUN
ajfa-18977	165	90	opp	opp	PROPN
ajfa-18977	165	91	6	6	NUM
ajfa-18977	165	92	)	)	PUNCT
ajfa-18977	165	93	and	and	CCONJ
ajfa-18977	165	94	edback	edback	VERB
ajfa-18977	165	95	in	in	ADP
ajfa-18977	165	96	rious	rious	ADJ
ajfa-18977	165	97	marke	marke	NOUN
ajfa-18977	165	98	fected	fecte	VERB
ajfa-18977	165	99	the	the	DET
ajfa-18977	165	100	co	co	NOUN
ajfa-18977	165	101	he	he	PRON
ajfa-18977	165	102	annual	annual	ADJ
ajfa-18977	165	103	re	re	NOUN
ajfa-18977	165	104	oice	oice	NOUN
ajfa-18977	165	105	of	of	ADP
ajfa-18977	165	106	acc	acc	PROPN
ajfa-18977	165	107	early	early	ADV
ajfa-18977	165	108	(	(	PUNCT
ajfa-18977	165	109	f1	f1	PROPN
ajfa-18977	165	110	)	)	PUNCT
ajfa-18977	165	111	;	;	PUNCT
ajfa-18977	165	112	ghlights	ghlight	NOUN
ajfa-18977	166	1	th	th	X
ajfa-18977	166	2	gative	gative	VERB
ajfa-18977	166	3	even	even	ADV
ajfa-18977	166	4	ay	ay	INTJ
ajfa-18977	166	5	when	when	SCONJ
ajfa-18977	166	6	dis	dis	PROPN
ajfa-18977	166	7	sults	sult	NOUN
ajfa-18977	166	8	(	(	PUNCT
ajfa-18977	166	9	f2	f2	PROPN
ajfa-18977	166	10	)	)	PUNCT
ajfa-18977	166	11	,	,	PUNCT
ajfa-18977	166	12	port	port	NOUN
ajfa-18977	166	13	exten	exten	NOUN
ajfa-18977	166	14	formation	formation	NOUN
ajfa-18977	166	15	vernance	vernance	NOUN
ajfa-18977	166	16	is	be	AUX
ajfa-18977	166	17	he	he	PRON
ajfa-18977	166	18	annual	annual	ADJ
ajfa-18977	166	19	re	re	SYM
ajfa-18977	166	20	sumptions	sumption	NOUN
ajfa-18977	166	21	a	a	PRON
ajfa-18977	166	22	early	early	ADJ
ajfa-18977	166	23	;	;	PUNCT
ajfa-18977	166	24	valid	valid	ADJ
ajfa-18977	166	25	ovided	ovide	VERB
ajfa-18977	166	26	to	to	ADP
ajfa-18977	166	27	su	su	PROPN
ajfa-18977	166	28	r	r	NOUN
ajfa-18977	166	29	certain	certain	ADJ
ajfa-18977	166	30	timates	timate	NOUN
ajfa-18977	166	31	in	in	ADP
ajfa-18977	166	32	1	1	NUM
ajfa-18977	166	33	)	)	PUNCT
ajfa-18977	166	34	.	.	PUNCT
ajfa-18977	167	1	nancial	nancial	ADJ
ajfa-18977	167	2	state	state	NOUN
ajfa-18977	167	3	nual	nual	ADJ
ajfa-18977	167	4	ell	ell	PROPN
ajfa-18977	167	5	-	-	PUNCT
ajfa-18977	167	6	organised	organise	VERB
ajfa-18977	167	7	asian	asian	ADJ
ajfa-18977	167	8	measures	measure	NOUN
ajfa-18977	167	9	us	we	PRON
ajfa-18977	167	10	value	value	VERB
ajfa-18977	167	11	to	to	ADP
ajfa-18977	167	12	q	q	PROPN
ajfa-18977	167	13	liabilities	liability	NOUN
ajfa-18977	167	14	bus	bus	NOUN
ajfa-18977	167	15	levels	level	NOUN
ajfa-18977	167	16	report	report	VERB
ajfa-18977	167	17	pr	pr	X
ajfa-18977	167	18	)	)	PUNCT
ajfa-18977	167	19	,	,	PUNCT
ajfa-18977	167	20	timely	timely	ADV
ajfa-18977	167	21	is	be	AUX
ajfa-18977	167	22	ports	port	NOUN
ajfa-18977	167	23	(	(	PUNCT
ajfa-18977	167	24	r4	r4	PROPN
ajfa-18977	167	25	)	)	PUNCT
ajfa-18977	167	26	,	,	PUNCT
ajfa-18977	167	27	es	es	ADP
ajfa-18977	167	28	forward	forward	ADJ
ajfa-18977	167	29	-	-	PUNCT
ajfa-18977	167	30	l	l	NOUN
ajfa-18977	167	31	r5	r5	NOUN
ajfa-18977	167	32	)	)	PUNCT
ajfa-18977	167	33	,	,	PUNCT
ajfa-18977	167	34	annual	annual	ADJ
ajfa-18977	167	35	ortunity	ortunity	NOUN
ajfa-18977	167	36	an	an	DET
ajfa-18977	167	37	annual	annual	ADJ
ajfa-18977	167	38	p	p	NOUN
ajfa-18977	167	39	nformation	nformation	NOUN
ajfa-18977	167	40	et	et	NOUN
ajfa-18977	167	41	event	event	PROPN
ajfa-18977	167	42	tran	tran	PROPN
ajfa-18977	167	43	ompany	ompany	PROPN
ajfa-18977	167	44	(	(	PUNCT
ajfa-18977	167	45	r7	r7	PROPN
ajfa-18977	167	46	eport	eport	NOUN
ajfa-18977	167	47	expla	expla	NOUN
ajfa-18977	167	48	counting	count	VERB
ajfa-18977	167	49	pri	pri	PROPN
ajfa-18977	167	50	the	the	DET
ajfa-18977	167	51	annual	annual	ADJ
ajfa-18977	167	52	he	he	PRON
ajfa-18977	167	53	positiv	positiv	ADJ
ajfa-18977	167	54	nts	nt	NOUN
ajfa-18977	167	55	in	in	ADP
ajfa-18977	167	56	a	a	DET
ajfa-18977	167	57	ba	ba	NOUN
ajfa-18977	167	58	cussing	cuss	VERB
ajfa-18977	167	59	the	the	PRON
ajfa-18977	167	60	and	and	CCONJ
ajfa-18977	167	61	the	the	DET
ajfa-18977	167	62	nsively	nsively	ADV
ajfa-18977	167	63	di	di	NOUN
ajfa-18977	167	64	on	on	ADP
ajfa-18977	167	65	co	co	PROPN
ajfa-18977	167	66	sues	sues	PROPN
ajfa-18977	167	67	(	(	PUNCT
ajfa-18977	167	68	f3	f3	ADJ
ajfa-18977	167	69	)	)	PUNCT
ajfa-18977	167	70	.	.	PUNCT
ajfa-18977	168	1	eport	eport	NOUN
ajfa-18977	168	2	expla	expla	NOUN
ajfa-18977	168	3	and	and	CCONJ
ajfa-18977	168	4	estimate	estimate	VERB
ajfa-18977	168	5	d	d	X
ajfa-18977	168	6	argumen	arguman	NOUN
ajfa-18977	168	7	upport	upport	ADJ
ajfa-18977	168	8	the	the	DET
ajfa-18977	168	9	d	d	PROPN
ajfa-18977	168	10	assumption	assumption	NOUN
ajfa-18977	168	11	the	the	DET
ajfa-18977	168	12	annual	annual	ADJ
ajfa-18977	168	13	ements	ement	NOUN
ajfa-18977	168	14	prov	prov	PROPN
ajfa-18977	168	15	reports	report	NOUN
ajfa-18977	169	1	d	d	NOUN
ajfa-18977	169	2	and	and	CCONJ
ajfa-18977	169	3	clea	clea	ADJ
ajfa-18977	169	4	n	n	PRON
ajfa-18977	169	5	journal	journal	NOUN
ajfa-18977	169	6	of	of	ADP
ajfa-18977	169	7	f	f	PROPN
ajfa-18977	169	8	m	m	VERB
ajfa-18977	169	9	quantify	quantify	ADJ
ajfa-18977	169	10	(	(	PUNCT
ajfa-18977	169	11	r1	r1	PROPN
ajfa-18977	169	12	)	)	PUNCT
ajfa-18977	169	13	,	,	PUNCT
ajfa-18977	169	14	inesses	inesse	VERB
ajfa-18977	169	15	'	'	PART
ajfa-18977	169	16	(	(	PUNCT
ajfa-18977	169	17	r2	r2	PROPN
ajfa-18977	169	18	)	)	PUNCT
ajfa-18977	169	19	,	,	PUNCT
ajfa-18977	169	20	esented	esente	VERB
ajfa-18977	169	21	ssuance	ssuance	NOUN
ajfa-18977	169	22	annual	annual	ADJ
ajfa-18977	169	23	looking	look	VERB
ajfa-18977	169	24	l	l	NOUN
ajfa-18977	169	25	report	report	NOUN
ajfa-18977	169	26	nd	nd	NOUN
ajfa-18977	169	27	risks	risk	NOUN
ajfa-18977	169	28	provide	provide	VERB
ajfa-18977	169	29	how	how	SCONJ
ajfa-18977	169	30	nsaction	nsaction	NOUN
ajfa-18977	169	31	7	7	NUM
ajfa-18977	169	32	)	)	PUNCT
ajfa-18977	169	33	.	.	PUNCT
ajfa-18977	170	1	b	b	X
ajfa-18977	170	2	b	b	X
ajfa-18977	170	3	(	(	PUNCT
ajfa-18977	170	4	2	2	NUM
ajfa-18977	170	5	al	al	PROPN
ajfa-18977	170	6	(	(	PUNCT
ajfa-18977	170	7	2	2	NUM
ajfa-18977	170	8	ains	ain	VERB
ajfa-18977	170	9	the	the	DET
ajfa-18977	170	10	inciples	inciple	NOUN
ajfa-18977	170	11	l	l	NOUN
ajfa-18977	170	12	report	report	NOUN
ajfa-18977	170	13	e	e	NOUN
ajfa-18977	170	14	and	and	CCONJ
ajfa-18977	170	15	alanced	alance	VERB
ajfa-18977	170	16	annual	annual	ADJ
ajfa-18977	170	17	annual	annual	ADJ
ajfa-18977	170	18	iscloses	isclose	NOUN
ajfa-18977	170	19	orporate	orporate	VERB
ajfa-18977	170	20	b	b	PROPN
ajfa-18977	170	21	b	b	PROPN
ajfa-18977	170	22	a	a	DET
ajfa-18977	170	23	(	(	PUNCT
ajfa-18977	170	24	2	2	NUM
ajfa-18977	170	25	(	(	PUNCT
ajfa-18977	170	26	2	2	NUM
ajfa-18977	170	27	ains	ain	VERB
ajfa-18977	170	28	the	the	DET
ajfa-18977	170	29	es	es	NOUN
ajfa-18977	170	30	made	make	VERB
ajfa-18977	170	31	nts	nt	NOUN
ajfa-18977	170	32	are	be	AUX
ajfa-18977	170	33	decision	decision	NOUN
ajfa-18977	170	34	ns	ns	NUM
ajfa-18977	170	35	and	and	CCONJ
ajfa-18977	170	36	report	report	NOUN
ajfa-18977	170	37	jo	jo	PROPN
ajfa-18977	171	1	(	(	PUNCT
ajfa-18977	171	2	2	2	NUM
ajfa-18977	171	3	v	v	AUX
ajfa-18977	171	4	m	m	AUX
ajfa-18977	171	5	vided	vide	VERB
ajfa-18977	171	6	in	in	ADP
ajfa-18977	171	7	are	be	AUX
ajfa-18977	171	8	r	r	NOUN
ajfa-18977	171	9	(	(	PUNCT
ajfa-18977	171	10	u1	u1	NOUN
ajfa-18977	171	11	)	)	PUNCT
ajfa-18977	171	12	,	,	PUNCT
ajfa-18977	171	13	b	b	X
ajfa-18977	171	14	b	b	PROPN
ajfa-18977	171	15	a	a	DET
ajfa-18977	171	16	finance	finance	NOUN
ajfa-18977	171	17	&	&	CCONJ
ajfa-18977	171	18	ac	ac	PROPN
ajfa-18977	171	19	issn	issn	PROPN
ajfa-18977	171	20	19	19	NUM
ajfa-18977	171	21	2024	2024	NUM
ajfa-18977	171	22	,	,	PUNCT
ajfa-18977	171	23	vol	vol	NOUN
ajfa-18977	171	24	.	.	NOUN
ajfa-18977	171	25	1	1	NUM
ajfa-18977	171	26	ajfa.macro	ajfa.macro	DET
ajfa-18977	171	27	main	main	ADJ
ajfa-18977	171	28	source	source	NOUN
ajfa-18977	171	29	braam	braam	NOUN
ajfa-18977	171	30	and	and	CCONJ
ajfa-18977	171	31	beest	be	ADJ
ajfa-18977	171	32	(	(	PUNCT
ajfa-18977	171	33	2013	2013	NUM
ajfa-18977	171	34	)	)	PUNCT
ajfa-18977	171	35	2013	2013	NUM
ajfa-18977	171	36	)	)	PUNCT
ajfa-18977	171	37	;	;	PUNCT
ajfa-18977	171	38	al	al	PROPN
ajfa-18977	171	39	-	-	PROPN
ajfa-18977	171	40	d	d	PROPN
ajfa-18977	171	41	l.	l.	PROPN
ajfa-18977	171	42	(	(	PUNCT
ajfa-18977	171	43	2017	2017	NUM
ajfa-18977	171	44	)	)	PUNCT
ajfa-18977	171	45	;	;	PUNCT
ajfa-18977	171	46	2018	2018	NUM
ajfa-18977	171	47	)	)	PUNCT
ajfa-18977	171	48	braam	braam	NOUN
ajfa-18977	171	49	and	and	CCONJ
ajfa-18977	171	50	beest	be	ADJ
ajfa-18977	171	51	al	al	PROPN
ajfa-18977	171	52	-	-	PUNCT
ajfa-18977	171	53	dmour	dmour	PROPN
ajfa-18977	171	54	2017	2017	NUM
ajfa-18977	171	55	)	)	PUNCT
ajfa-18977	171	56	,	,	PUNCT
ajfa-18977	171	57	2018	2018	NUM
ajfa-18977	171	58	)	)	PUNCT
ajfa-18977	171	59	onas	onas	PROPN
ajfa-18977	171	60	and	and	CCONJ
ajfa-18977	171	61	b	b	NOUN
ajfa-18977	171	62	2000	2000	NUM
ajfa-18977	171	63	)	)	PUNCT
ajfa-18977	171	64	;	;	PUNCT
ajfa-18977	171	65	bra	bra	NOUN
ajfa-18977	171	66	van	van	PROPN
ajfa-18977	171	67	beest	be	ADJ
ajfa-18977	171	68	masb	masb	NOUN
ajfa-18977	171	69	(	(	PUNCT
ajfa-18977	171	70	2018	2018	NUM
ajfa-18977	171	71	braam	braam	NOUN
ajfa-18977	171	72	and	and	CCONJ
ajfa-18977	171	73	beest	be	ADJ
ajfa-18977	171	74	al	al	PROPN
ajfa-18977	171	75	-	-	PUNCT
ajfa-18977	171	76	dmour	dmour	PROPN
ajfa-18977	171	77	ccounting	ccounte	VERB
ajfa-18977	171	78	946	946	NUM
ajfa-18977	171	79	-	-	PUNCT
ajfa-18977	171	80	052x	052x	NUM
ajfa-18977	171	81	16	16	NUM
ajfa-18977	171	82	,	,	PUNCT
ajfa-18977	171	83	no	no	INTJ
ajfa-18977	171	84	.	.	NOUN
ajfa-18977	171	85	1	1	NUM
ajfa-18977	171	86	think.org/	think.org/	NOUN
ajfa-18977	171	87	es	es	X
ajfa-18977	171	88	d	d	PROPN
ajfa-18977	171	89	van	van	PROPN
ajfa-18977	171	90	)	)	PUNCT
ajfa-18977	171	91	;	;	PUNCT
ajfa-18977	171	92	fasb	fasb	NOUN
ajfa-18977	171	93	dmour	dmour	PROPN
ajfa-18977	171	94	et	et	NOUN
ajfa-18977	171	95	masb	masb	PROPN
ajfa-18977	171	96	d	d	PROPN
ajfa-18977	171	97	van	van	PROPN
ajfa-18977	171	98	(	(	PUNCT
ajfa-18977	171	99	2013	2013	NUM
ajfa-18977	171	100	)	)	PUNCT
ajfa-18977	171	101	;	;	PUNCT
ajfa-18977	171	102	et	et	PROPN
ajfa-18977	171	103	al	al	PROPN
ajfa-18977	171	104	.	.	PROPN
ajfa-18977	171	105	masb	masb	PROPN
ajfa-18977	171	106	blanchet	blanchet	PROPN
ajfa-18977	171	107	am	am	PROPN
ajfa-18977	171	108	and	and	CCONJ
ajfa-18977	171	109	(	(	PUNCT
ajfa-18977	171	110	2013	2013	NUM
ajfa-18977	171	111	)	)	PUNCT
ajfa-18977	171	112	;	;	PUNCT
ajfa-18977	171	113	8)	8)	NUM
ajfa-18977	171	114	d	d	PROPN
ajfa-18977	171	115	van	van	PROPN
ajfa-18977	171	116	(	(	PUNCT
ajfa-18977	171	117	2013	2013	NUM
ajfa-18977	171	118	)	)	PUNCT
ajfa-18977	171	119	;	;	PUNCT
ajfa-18977	171	120	et	et	PROPN
ajfa-18977	171	121	al	al	PROPN
ajfa-18977	171	122	.	.	PROPN
ajfa-18977	172	1	5	5	NUM
ajfa-18977	172	2	.	.	X
ajfa-18977	173	1	c	c	PROPN
ajfa-18977	173	2	6	6	NUM
ajfa-18977	173	3	.	.	PUNCT
ajfa-18977	173	4	t	t	PROPN
ajfa-18977	173	5	comparabilit	comparabilit	VERB
ajfa-18977	173	6	timeliness	timeliness	NOUN
ajfa-18977	173	7	ty	ty	ADV
ajfa-18977	173	8	6	6	NUM
ajfa-18977	173	9	10	10	NUM
ajfa-18977	173	10	the	the	PRON
ajfa-18977	173	11	and	and	CCONJ
ajfa-18977	173	12	suf	suf	NOUN
ajfa-18977	173	13	and	and	CCONJ
ajfa-18977	173	14	eas	eas	PROPN
ajfa-18977	173	15	bu	bu	ADP
ajfa-18977	173	16	kno	kno	PROPN
ajfa-18977	173	17	nat	nat	PROPN
ajfa-18977	173	18	gra	gra	PROPN
ajfa-18977	173	19	inf	inf	PROPN
ajfa-18977	173	20	use	use	VERB
ajfa-18977	173	21	jarg	jarg	NOUN
ajfa-18977	173	22	ann	ann	PROPN
ajfa-18977	173	23	rep	rep	PROPN
ajfa-18977	173	24	com	com	NOUN
ajfa-18977	173	25	no	no	DET
ajfa-18977	173	26	exp	exp	NOUN
ajfa-18977	173	27	pol	pol	NOUN
ajfa-18977	173	28	rev	rev	X
ajfa-18977	173	29	est	est	X
ajfa-18977	173	30	the	the	DET
ajfa-18977	173	31	(	(	PUNCT
ajfa-18977	173	32	c2	c2	PROPN
ajfa-18977	173	33	acc	acc	PROPN
ajfa-18977	173	34	adj	adj	PROPN
ajfa-18977	173	35	imp	imp	PROPN
ajfa-18977	173	36	acc	acc	PROPN
ajfa-18977	173	37	in	in	ADP
ajfa-18977	173	38	the	the	DET
ajfa-18977	173	39	per	per	ADP
ajfa-18977	173	40	res	re	NOUN
ajfa-18977	173	41	per	per	ADP
ajfa-18977	173	42	ann	ann	PROPN
ajfa-18977	173	43	inf	inf	PROPN
ajfa-18977	173	44	org	org	PROPN
ajfa-18977	173	45	rep	rep	PROPN
ajfa-18977	173	46	num	num	PROPN
ajfa-18977	173	47	th	th	X
ajfa-18977	173	48	of	of	ADP
ajfa-18977	173	49	com	com	NOUN
ajfa-18977	173	50	(	(	PUNCT
ajfa-18977	173	51	co	co	ADP
ajfa-18977	173	52	the	the	DET
ajfa-18977	173	53	12	12	NUM
ajfa-18977	173	54	e	e	NOUN
ajfa-18977	173	55	notes	note	NOUN
ajfa-18977	173	56	to	to	ADP
ajfa-18977	173	57	d	d	NOUN
ajfa-18977	173	58	income	income	NOUN
ajfa-18977	173	59	fficiently	fficiently	ADV
ajfa-18977	173	60	cl	cl	NOUN
ajfa-18977	173	61	d	d	NOUN
ajfa-18977	173	62	level	level	NOUN
ajfa-18977	173	63	of	of	ADP
ajfa-18977	173	64	e	e	X
ajfa-18977	173	65	sily	sily	ADV
ajfa-18977	173	66	und	und	VERB
ajfa-18977	173	67	usiness	usiness	NOUN
ajfa-18977	173	68	asset	asset	NOUN
ajfa-18977	173	69	ow	ow	INTJ
ajfa-18977	173	70	in	in	ADP
ajfa-18977	173	71	term	term	NOUN
ajfa-18977	173	72	ture	ture	NOUN
ajfa-18977	173	73	(	(	PUNCT
ajfa-18977	173	74	u4	u4	PROPN
ajfa-18977	173	75	)	)	PUNCT
ajfa-18977	173	76	,	,	PUNCT
ajfa-18977	173	77	aphs	aphs	NOUN
ajfa-18977	173	78	and	and	CCONJ
ajfa-18977	173	79	formation	formation	NOUN
ajfa-18977	173	80	pr	pr	X
ajfa-18977	173	81	e	e	PROPN
ajfa-18977	173	82	of	of	ADP
ajfa-18977	173	83	langua	langua	PROPN
ajfa-18977	173	84	gon	gon	NOUN
ajfa-18977	173	85	is	be	AUX
ajfa-18977	173	86	easy	easy	ADJ
ajfa-18977	173	87	nual	nual	ADJ
ajfa-18977	173	88	report	report	NOUN
ajfa-18977	173	89	port	port	NOUN
ajfa-18977	173	90	mprehensiv	mprehensiv	NOUN
ajfa-18977	173	91	otes	ote	NOUN
ajfa-18977	173	92	to	to	PART
ajfa-18977	173	93	fin	fin	VERB
ajfa-18977	173	94	plain	plain	PROPN
ajfa-18977	173	95	chang	chang	PROPN
ajfa-18977	173	96	licies	licies	PROPN
ajfa-18977	173	97	(	(	PUNCT
ajfa-18977	173	98	c1	c1	PROPN
ajfa-18977	173	99	visions	vision	NOUN
ajfa-18977	173	100	timates	timate	VERB
ajfa-18977	173	101	and	and	CCONJ
ajfa-18977	173	102	e	e	NOUN
ajfa-18977	173	103	implicatio	implicatio	NOUN
ajfa-18977	173	104	2	2	NUM
ajfa-18977	173	105	)	)	PUNCT
ajfa-18977	173	106	,	,	PUNCT
ajfa-18977	173	107	the	the	DET
ajfa-18977	173	108	com	com	NOUN
ajfa-18977	173	109	counting	counting	NOUN
ajfa-18977	173	110	pe	pe	PROPN
ajfa-18977	173	111	justed	juste	VERB
ajfa-18977	173	112	for	for	ADP
ajfa-18977	173	113	plementatio	plementatio	NOUN
ajfa-18977	173	114	counting	count	VERB
ajfa-18977	173	115	po	po	X
ajfa-18977	173	116	accounting	accounting	PROPN
ajfa-18977	173	117	e	e	NOUN
ajfa-18977	173	118	results	result	NOUN
ajfa-18977	173	119	of	of	ADP
ajfa-18977	173	120	riod	riod	NOUN
ajfa-18977	173	121	are	be	AUX
ajfa-18977	173	122	sults	sult	NOUN
ajfa-18977	173	123	in	in	ADP
ajfa-18977	173	124	pre	pre	X
ajfa-18977	173	125	riods	riod	NOUN
ajfa-18977	173	126	(	(	PUNCT
ajfa-18977	173	127	c4	c4	NOUN
ajfa-18977	173	128	)	)	PUNCT
ajfa-18977	173	129	,	,	PUNCT
ajfa-18977	173	130	  	  	SPACE
ajfa-18977	173	131	nual	nual	ADJ
ajfa-18977	173	132	report	report	NOUN
ajfa-18977	173	133	formation	formation	NOUN
ajfa-18977	173	134	p	p	NOUN
ajfa-18977	173	135	ganizations	ganization	NOUN
ajfa-18977	173	136	port	port	VERB
ajfa-18977	173	137	present	present	ADJ
ajfa-18977	173	138	mbers	mber	NOUN
ajfa-18977	173	139	and	and	CCONJ
ajfa-18977	173	140	r	r	NOUN
ajfa-18977	173	141	he	he	PRON
ajfa-18977	173	142	company	company	NOUN
ajfa-18977	173	143	last	last	ADJ
ajfa-18977	173	144	websit	websit	PROPN
ajfa-18977	173	145	mpany	mpany	PROPN
ajfa-18977	173	146	pr	pr	PROPN
ajfa-18977	173	147	opyright	opyright	PROPN
ajfa-18977	173	148	dat	dat	ADJ
ajfa-18977	173	149	e	e	PROPN
ajfa-18977	173	150	page	page	NOUN
ajfa-18977	173	151	)	)	PUNCT
ajfa-18977	173	152	of	of	ADP
ajfa-18977	173	153	asian	asian	ADJ
ajfa-18977	173	154	the	the	DET
ajfa-18977	173	155	balanc	balanc	PROPN
ajfa-18977	173	156	statemen	statemen	PROPN
ajfa-18977	173	157	lear	lear	NOUN
ajfa-18977	173	158	(	(	PUNCT
ajfa-18977	173	159	u2	u2	PROPN
ajfa-18977	173	160	)	)	PUNCT
ajfa-18977	173	161	,	,	PUNCT
ajfa-18977	173	162	expenditure	expenditure	NOUN
ajfa-18977	173	163	derstood	derstood	NOUN
ajfa-18977	173	164	ts	t	NOUN
ajfa-18977	173	165	are	be	AUX
ajfa-18977	173	166	acces	acce	NOUN
ajfa-18977	173	167	ms	ms	PROPN
ajfa-18977	173	168	of	of	ADP
ajfa-18977	173	169	valu	valu	PROPN
ajfa-18977	173	170	the	the	DET
ajfa-18977	173	171	existe	existe	NOUN
ajfa-18977	173	172	tables	table	NOUN
ajfa-18977	173	173	to	to	PART
ajfa-18977	173	174	resented	resent	VERB
ajfa-18977	173	175	(	(	PUNCT
ajfa-18977	173	176	u	u	NOUN
ajfa-18977	173	177	age	age	NOUN
ajfa-18977	173	178	and	and	CCONJ
ajfa-18977	173	179	te	te	ADP
ajfa-18977	173	180	y	y	PROPN
ajfa-18977	173	181	to	to	PART
ajfa-18977	173	182	follow	follow	VERB
ajfa-18977	173	183	(	(	PUNCT
ajfa-18977	173	184	u6	u6	NOUN
ajfa-18977	173	185	)	)	PUNCT
ajfa-18977	173	186	,	,	PUNCT
ajfa-18977	173	187	the	the	DET
ajfa-18977	173	188	included	include	VERB
ajfa-18977	173	189	ve	ve	VERB
ajfa-18977	173	190	glossary	glossary	NOUN
ajfa-18977	173	191	(	(	PUNCT
ajfa-18977	173	192	nancial	nancial	ADJ
ajfa-18977	173	193	stat	stat	NOUN
ajfa-18977	173	194	ges	ge	NOUN
ajfa-18977	173	195	in	in	ADP
ajfa-18977	173	196	acco	acco	PROPN
ajfa-18977	173	197	)	)	PUNCT
ajfa-18977	173	198	,	,	PUNCT
ajfa-18977	173	199	the	the	DET
ajfa-18977	173	200	no	no	NOUN
ajfa-18977	173	201	in	in	ADP
ajfa-18977	173	202	acco	acco	PROPN
ajfa-18977	173	203	judgments	judgments	PROPN
ajfa-18977	173	204	ons	ons	PROPN
ajfa-18977	173	205	of	of	ADP
ajfa-18977	173	206	the	the	DET
ajfa-18977	173	207	r	r	NOUN
ajfa-18977	173	208	mpany	mpany	NOUN
ajfa-18977	173	209	’s	’s	PART
ajfa-18977	173	210	p	p	PROPN
ajfa-18977	173	211	eriod	eriod	NOUN
ajfa-18977	173	212	’s	’s	PART
ajfa-18977	173	213	figu	figu	VERB
ajfa-18977	173	214	the	the	DET
ajfa-18977	173	215	effect	effect	NOUN
ajfa-18977	173	216	on	on	ADP
ajfa-18977	173	217	of	of	ADP
ajfa-18977	173	218	a	a	DET
ajfa-18977	173	219	cha	cha	NOUN
ajfa-18977	173	220	olicy	olicy	PROPN
ajfa-18977	173	221	or	or	CCONJ
ajfa-18977	173	222	re	re	ADJ
ajfa-18977	173	223	g	g	PROPN
ajfa-18977	173	224	estimates	estimate	VERB
ajfa-18977	173	225	current	current	ADJ
ajfa-18977	173	226	acco	acco	PROPN
ajfa-18977	173	227	compared	compare	VERB
ajfa-18977	173	228	evious	evious	ADJ
ajfa-18977	173	229	acco	acco	PROPN
ajfa-18977	173	230	information	information	NOUN
ajfa-18977	173	231	is	be	AUX
ajfa-18977	173	232	compar	compar	NOUN
ajfa-18977	173	233	provided	provide	VERB
ajfa-18977	173	234	by	by	ADP
ajfa-18977	173	235	(	(	PUNCT
ajfa-18977	173	236	c5	c5	PROPN
ajfa-18977	173	237	)	)	PUNCT
ajfa-18977	173	238	,	,	PUNCT
ajfa-18977	173	239	the	the	DET
ajfa-18977	173	240	ts	ts	ADP
ajfa-18977	173	241	financial	financial	ADJ
ajfa-18977	173	242	ratios	ratio	NOUN
ajfa-18977	173	243	(	(	PUNCT
ajfa-18977	173	244	c6	c6	PROPN
ajfa-18977	173	245	)	)	PUNCT
ajfa-18977	173	246	.	.	PUNCT
ajfa-18977	174	1	provides	provide	VERB
ajfa-18977	174	2	th	th	PRON
ajfa-18977	174	3	te	te	ADP
ajfa-18977	174	4	update	update	NOUN
ajfa-18977	174	5	(	(	PUNCT
ajfa-18977	174	6	t	t	AUX
ajfa-18977	174	7	rovide	rovide	VERB
ajfa-18977	174	8	the	the	DET
ajfa-18977	174	9	te	te	PROPN
ajfa-18977	174	10	at	at	ADP
ajfa-18977	174	11	the	the	DET
ajfa-18977	174	12	bo	bo	PROPN
ajfa-18977	174	13	f	f	PROPN
ajfa-18977	174	14	the	the	DET
ajfa-18977	174	15	last	last	ADJ
ajfa-18977	174	16	w	w	PROPN
ajfa-18977	174	17	n	n	ADP
ajfa-18977	174	18	journal	journal	NOUN
ajfa-18977	174	19	of	of	ADP
ajfa-18977	174	20	f	f	PROPN
ajfa-18977	174	21	e	e	PROPN
ajfa-18977	174	22	sheet	sheet	NOUN
ajfa-18977	174	23	ts	ts	X
ajfa-18977	174	24	are	be	AUX
ajfa-18977	174	25	sources	source	NOUN
ajfa-18977	174	26	can	can	AUX
ajfa-18977	174	27	be	be	AUX
ajfa-18977	174	28	(	(	PUNCT
ajfa-18977	174	29	u3	u3	PROPN
ajfa-18977	174	30	)	)	PUNCT
ajfa-18977	174	31	,	,	PUNCT
ajfa-18977	174	32	  	  	SPACE
ajfa-18977	174	33	sible	sible	ADJ
ajfa-18977	174	34	to	to	ADP
ajfa-18977	174	35	ue	ue	PROPN
ajfa-18977	174	36	and	and	CCONJ
ajfa-18977	174	37	ence	ence	NOUN
ajfa-18977	174	38	of	of	ADP
ajfa-18977	174	39	explain	explain	VERB
ajfa-18977	174	40	u5	u5	PROPN
ajfa-18977	174	41	)	)	PUNCT
ajfa-18977	174	42	,	,	PUNCT
ajfa-18977	174	43	the	the	DET
ajfa-18977	174	44	echnical	echnical	ADJ
ajfa-18977	174	45	w	w	NOUN
ajfa-18977	174	46	in	in	ADP
ajfa-18977	174	47	the	the	DET
ajfa-18977	174	48	annual	annual	ADJ
ajfa-18977	174	49	a	a	DET
ajfa-18977	174	50	(	(	PUNCT
ajfa-18977	174	51	u7	u7	PROPN
ajfa-18977	174	52	)	)	PUNCT
ajfa-18977	174	53	.	.	PUNCT
ajfa-18977	175	1	(	(	PUNCT
ajfa-18977	175	2	2	2	NUM
ajfa-18977	175	3	(	(	PUNCT
ajfa-18977	175	4	2	2	NUM
ajfa-18977	175	5	tements	tement	NOUN
ajfa-18977	175	6	ounting	ounte	VERB
ajfa-18977	175	7	otes	ote	NOUN
ajfa-18977	175	8	to	to	ADP
ajfa-18977	175	9	ounting	ounte	VERB
ajfa-18977	175	10	explain	explain	VERB
ajfa-18977	175	11	revision	revision	NOUN
ajfa-18977	175	12	revious	revious	ADJ
ajfa-18977	175	13	ures	ure	NOUN
ajfa-18977	175	14	are	be	AUX
ajfa-18977	175	15	of	of	ADP
ajfa-18977	175	16	the	the	DET
ajfa-18977	175	17	ange	ange	NOUN
ajfa-18977	175	18	in	in	ADP
ajfa-18977	175	19	evisions	evision	NOUN
ajfa-18977	175	20	s	s	X
ajfa-18977	175	21	(	(	PUNCT
ajfa-18977	175	22	c3	c3	PROPN
ajfa-18977	175	23	)	)	PUNCT
ajfa-18977	175	24	,	,	PUNCT
ajfa-18977	175	25	ounting	ounte	VERB
ajfa-18977	175	26	d	d	NOUN
ajfa-18977	175	27	with	with	ADP
ajfa-18977	175	28	ounting	ounte	VERB
ajfa-18977	175	29	n	n	CCONJ
ajfa-18977	175	30	in	in	ADP
ajfa-18977	175	31	the	the	DET
ajfa-18977	175	32	rable	rable	NOUN
ajfa-18977	175	33	to	to	ADP
ajfa-18977	175	34	y	y	PROPN
ajfa-18977	175	35	other	other	ADJ
ajfa-18977	175	36	annual	annual	ADJ
ajfa-18977	175	37	l	l	PROPN
ajfa-18977	175	38	index	index	NOUN
ajfa-18977	175	39	b	b	PROPN
ajfa-18977	175	40	b	b	PROPN
ajfa-18977	175	41	(	(	PUNCT
ajfa-18977	175	42	2	2	NUM
ajfa-18977	175	43	(	(	PUNCT
ajfa-18977	175	44	2	2	NUM
ajfa-18977	175	45	he	he	PRON
ajfa-18977	175	46	year	year	NOUN
ajfa-18977	175	47	t1	t1	PROPN
ajfa-18977	175	48	)	)	PUNCT
ajfa-18977	175	49	,	,	PUNCT
ajfa-18977	175	50	  	  	SPACE
ajfa-18977	175	51	the	the	DET
ajfa-18977	175	52	  	  	SPACE
ajfa-18977	175	53	e	e	NOUN
ajfa-18977	175	54	year	year	NOUN
ajfa-18977	175	55	ttom	ttom	NOUN
ajfa-18977	175	56	of	of	ADP
ajfa-18977	175	57	website	website	NOUN
ajfa-18977	175	58	pi	pi	PROPN
ajfa-18977	175	59	w	w	PROPN
ajfa-18977	175	60	n	n	PROPN
ajfa-18977	175	61	finance	finance	PROPN
ajfa-18977	175	62	&	&	CCONJ
ajfa-18977	175	63	ac	ac	PROPN
ajfa-18977	175	64	issn	issn	PROPN
ajfa-18977	175	65	19	19	NUM
ajfa-18977	175	66	2024	2024	NUM
ajfa-18977	175	67	,	,	PUNCT
ajfa-18977	175	68	vol	vol	NOUN
ajfa-18977	175	69	.	.	NOUN
ajfa-18977	175	70	1	1	NUM
ajfa-18977	175	71	ajfa.macro	ajfa.macro	NUM
ajfa-18977	175	72	2017	2017	NUM
ajfa-18977	175	73	)	)	PUNCT
ajfa-18977	175	74	;	;	PUNCT
ajfa-18977	175	75	2018	2018	NUM
ajfa-18977	175	76	)	)	PUNCT
ajfa-18977	175	77	braam	braam	NOUN
ajfa-18977	175	78	and	and	CCONJ
ajfa-18977	175	79	beest	be	ADJ
ajfa-18977	175	80	(	(	PUNCT
ajfa-18977	175	81	2013	2013	NUM
ajfa-18977	175	82	)	)	PUNCT
ajfa-18977	175	83	2010	2010	NUM
ajfa-18977	175	84	)	)	PUNCT
ajfa-18977	175	85	;	;	PUNCT
ajfa-18977	175	86	2018	2018	NUM
ajfa-18977	175	87	)	)	PUNCT
ajfa-18977	175	88	ircheggar	ircheggar	NOUN
ajfa-18977	175	89	wagenhofer	wagenhofer	VERB
ajfa-18977	175	90	nel	nel	PROPN
ajfa-18977	175	91	(	(	PUNCT
ajfa-18977	175	92	2016	2016	NUM
ajfa-18977	175	93	)	)	PUNCT
ajfa-18977	175	94	ccounting	ccounte	VERB
ajfa-18977	175	95	946	946	NUM
ajfa-18977	175	96	-	-	PUNCT
ajfa-18977	175	97	052x	052x	NUM
ajfa-18977	175	98	16	16	NUM
ajfa-18977	175	99	,	,	PUNCT
ajfa-18977	175	100	no	no	INTJ
ajfa-18977	175	101	.	.	NOUN
ajfa-18977	175	102	1	1	NUM
ajfa-18977	175	103	think.org/	think.org/	NOUN
ajfa-18977	175	104	masb	masb	NOUN
ajfa-18977	175	105	d	d	PROPN
ajfa-18977	175	106	van	van	PROPN
ajfa-18977	175	107	)	)	PUNCT
ajfa-18977	175	108	;	;	PUNCT
ajfa-18977	175	109	iasb	iasb	VERB
ajfa-18977	175	110	masb	masb	NOUN
ajfa-18977	175	111	and	and	CCONJ
ajfa-18977	175	112	(	(	PUNCT
ajfa-18977	175	113	1999	1999	NUM
ajfa-18977	175	114	)	)	PUNCT
ajfa-18977	175	115	;	;	PUNCT
ajfa-18977	175	116	3	3	X
ajfa-18977	175	117	.	.	X
ajfa-18977	175	118	meth	meth	NOUN
ajfa-18977	175	119	in	in	ADP
ajfa-18977	175	120	line	line	NOUN
ajfa-18977	175	121	w	w	NOUN
ajfa-18977	175	122	framew	framew	NOUN
ajfa-18977	175	123	from	from	ADP
ajfa-18977	175	124	"	"	PUNCT
ajfa-18977	175	125	v	v	NOUN
ajfa-18977	175	126	concep	concep	NOUN
ajfa-18977	175	127	masb	masb	NOUN
ajfa-18977	175	128	gatherin	gatherin	NOUN
ajfa-18977	175	129	instrum	instrum	NOUN
ajfa-18977	175	130	expert	expert	PROPN
ajfa-18977	175	131	chosen	choose	VERB
ajfa-18977	175	132	to	to	PART
ajfa-18977	175	133	get	get	VERB
ajfa-18977	175	134	t	t	PROPN
ajfa-18977	175	135	for	for	ADP
ajfa-18977	175	136	mea	mea	NOUN
ajfa-18977	175	137	of	of	ADP
ajfa-18977	175	138	this	this	DET
ajfa-18977	175	139	r	r	NOUN
ajfa-18977	175	140	(	(	PUNCT
ajfa-18977	175	141	2016	2016	NUM
ajfa-18977	175	142	)	)	PUNCT
ajfa-18977	175	143	,	,	PUNCT
ajfa-18977	175	144	support	support	VERB
ajfa-18977	175	145	industri	industri	PROPN
ajfa-18977	175	146	and	and	CCONJ
ajfa-18977	175	147	ser	ser	NOUN
ajfa-18977	175	148	and	and	CCONJ
ajfa-18977	175	149	log	log	VERB
ajfa-18977	175	150	bursa	bursa	PROPN
ajfa-18977	175	151	m	m	NOUN
ajfa-18977	175	152	hods	hod	NOUN
ajfa-18977	175	153	with	with	ADP
ajfa-18977	175	154	studie	studie	PROPN
ajfa-18977	175	155	work	work	NOUN
ajfa-18977	175	156	publish	publish	VERB
ajfa-18977	175	157	very	very	ADV
ajfa-18977	175	158	poor	poor	ADJ
ajfa-18977	175	159	"	"	PUNCT
ajfa-18977	175	160	(	(	PUNCT
ajfa-18977	175	161	ptual	ptual	ADJ
ajfa-18977	175	162	framew	framew	NOUN
ajfa-18977	175	163	in	in	ADP
ajfa-18977	175	164	the	the	DET
ajfa-18977	175	165	sam	sam	PROPN
ajfa-18977	175	166	ng	ng	PROPN
ajfa-18977	175	167	the	the	DET
ajfa-18977	175	168	real	real	ADJ
ajfa-18977	175	169	d	d	PROPN
ajfa-18977	175	170	ment	ment	X
ajfa-18977	175	171	.	.	PUNCT
ajfa-18977	176	1	review	review	PROPN
ajfa-18977	176	2	,	,	PUNCT
ajfa-18977	176	3	tha	tha	NOUN
ajfa-18977	176	4	for	for	ADP
ajfa-18977	176	5	their	their	PRON
ajfa-18977	176	6	ex	ex	NOUN
ajfa-18977	176	7	their	their	PRON
ajfa-18977	176	8	constru	constru	PROPN
ajfa-18977	176	9	asuring	asuring	NOUN
ajfa-18977	176	10	.	.	PUNCT
ajfa-18977	177	1	in	in	ADP
ajfa-18977	177	2	a	a	DET
ajfa-18977	177	3	research	research	NOUN
ajfa-18977	177	4	an	an	PRON
ajfa-18977	177	5	and	and	CCONJ
ajfa-18977	177	6	masb	masb	NOUN
ajfa-18977	177	7	t	t	X
ajfa-18977	177	8	the	the	DET
ajfa-18977	177	9	precisi	precisi	PROPN
ajfa-18977	177	10	ies	ies	PROPN
ajfa-18977	177	11	—	—	PUNCT
ajfa-18977	177	12	constru	constru	ADJ
ajfa-18977	177	13	rvices	rvice	NOUN
ajfa-18977	177	14	,	,	PUNCT
ajfa-18977	177	15	plant	plant	NOUN
ajfa-18977	177	16	gistics	gistic	NOUN
ajfa-18977	177	17	,	,	PUNCT
ajfa-18977	177	18	and	and	CCONJ
ajfa-18977	177	19	malaysia	malaysia	PROPN
ajfa-18977	177	20	's	's	PART
ajfa-18977	177	21	m	m	PROPN
ajfa-18977	177	22	tota	tota	PROPN
ajfa-18977	177	23	attri	attri	PROPN
ajfa-18977	177	24	s	s	VERB
ajfa-18977	177	25	by	by	ADP
ajfa-18977	177	26	braam	braam	NOUN
ajfa-18977	177	27	he	he	PRON
ajfa-18977	177	28	d	d	PROPN
ajfa-18977	177	29	by	by	ADP
ajfa-18977	177	30	ifrs	ifrs	PROPN
ajfa-18977	177	31	(	(	PUNCT
ajfa-18977	177	32	1	1	NUM
ajfa-18977	177	33	)	)	PUNCT
ajfa-18977	177	34	to	to	PART
ajfa-18977	177	35	"	"	PUNCT
ajfa-18977	177	36	exce	exce	VERB
ajfa-18977	177	37	work	work	NOUN
ajfa-18977	177	38	for	for	ADP
ajfa-18977	177	39	fi	fi	NOUN
ajfa-18977	177	40	me	i	PRON
ajfa-18977	177	41	year	year	NOUN
ajfa-18977	177	42	,	,	PUNCT
ajfa-18977	177	43	u	u	PROPN
ajfa-18977	177	44	data	datum	NOUN
ajfa-18977	177	45	,	,	PUNCT
ajfa-18977	177	46	a	a	DET
ajfa-18977	177	47	valid	valid	NOUN
ajfa-18977	177	48	at	at	ADP
ajfa-18977	177	49	is	be	AUX
ajfa-18977	177	50	,	,	PUNCT
ajfa-18977	177	51	acade	acade	VERB
ajfa-18977	177	52	xpertise	xpertise	ADV
ajfa-18977	177	53	in	in	ADP
ajfa-18977	177	54	if	if	SCONJ
ajfa-18977	177	55	uctive	uctive	ADJ
ajfa-18977	177	56	asses	ass	NOUN
ajfa-18977	177	57	addition	addition	VERB
ajfa-18977	177	58	,	,	PUNCT
ajfa-18977	177	59	a	a	DET
ajfa-18977	177	60	s	s	NOUN
ajfa-18977	177	61	nd	nd	NOUN
ajfa-18977	177	62	will	will	AUX
ajfa-18977	177	63	be	be	AUX
ajfa-18977	177	64	d	d	PROPN
ajfa-18977	177	65	b	b	X
ajfa-18977	177	66	(	(	PUNCT
ajfa-18977	177	67	2018	2018	NUM
ajfa-18977	177	68	)	)	PUNCT
ajfa-18977	177	69	.	.	PUNCT
ajfa-18977	178	1	a	a	DET
ajfa-18977	178	2	ion	ion	NOUN
ajfa-18977	178	3	and	and	CCONJ
ajfa-18977	178	4	con	con	PROPN
ajfa-18977	178	5	uction	uction	PROPN
ajfa-18977	178	6	,	,	PUNCT
ajfa-18977	178	7	cons	con	NOUN
ajfa-18977	178	8	tation	tation	NOUN
ajfa-18977	178	9	,	,	PUNCT
ajfa-18977	178	10	prop	prop	NOUN
ajfa-18977	178	11	utilities	utility	NOUN
ajfa-18977	178	12	w	w	ADP
ajfa-18977	178	13	main	main	ADJ
ajfa-18977	178	14	marke	marke	NOUN
ajfa-18977	178	15	upd	upd	NOUN
ajfa-18977	178	16	pro	pro	X
ajfa-18977	178	17	(	(	PUNCT
ajfa-18977	178	18	t3	t3	PROPN
ajfa-18977	178	19	spe	spe	X
ajfa-18977	178	20	pri	pri	NOUN
ajfa-18977	178	21	pro	pro	X
ajfa-18977	178	22	fin	fin	NOUN
ajfa-18977	178	23	(	(	PUNCT
ajfa-18977	178	24	t5	t5	PROPN
ajfa-18977	178	25	rep	rep	PROPN
ajfa-18977	178	26	tim	tim	PROPN
ajfa-18977	178	27	on	on	ADP
ajfa-18977	178	28	eve	eve	PROPN
ajfa-18977	178	29	futu	futu	PROPN
ajfa-18977	178	30	rele	rele	PROPN
ajfa-18977	178	31	inc	inc	PROPN
ajfa-18977	178	32	the	the	DET
ajfa-18977	178	33	res	re	NOUN
ajfa-18977	178	34	al=34	al=34	PROPN
ajfa-18977	178	35	ibutes	ibute	NOUN
ajfa-18977	178	36	m	m	VERB
ajfa-18977	178	37	and	and	CCONJ
ajfa-18977	178	38	van	van	PROPN
ajfa-18977	178	39	b	b	PROPN
ajfa-18977	178	40	s	s	PROPN
ajfa-18977	178	41	in	in	ADP
ajfa-18977	178	42	2010	2010	NUM
ajfa-18977	178	43	,	,	PUNCT
ajfa-18977	178	44	t	t	PROPN
ajfa-18977	178	45	ellence	ellence	NOUN
ajfa-18977	178	46	"	"	PUNCT
ajfa-18977	178	47	(	(	PUNCT
ajfa-18977	178	48	5	5	NUM
ajfa-18977	178	49	)	)	PUNCT
ajfa-18977	178	50	nancial	nancial	ADJ
ajfa-18977	178	51	rep	rep	PROPN
ajfa-18977	178	52	updated	update	VERB
ajfa-18977	178	53	the	the	DET
ajfa-18977	178	54	dity	dity	NOUN
ajfa-18977	178	55	and	and	CCONJ
ajfa-18977	178	56	reli	reli	ADJ
ajfa-18977	178	57	emics	emic	NOUN
ajfa-18977	178	58	from	from	ADP
ajfa-18977	178	59	fr	fr	NOUN
ajfa-18977	178	60	and	and	CCONJ
ajfa-18977	178	61	fina	fina	PROPN
ajfa-18977	178	62	ssments	ssment	NOUN
ajfa-18977	178	63	and	and	CCONJ
ajfa-18977	178	64	set	set	NOUN
ajfa-18977	178	65	of	of	ADP
ajfa-18977	178	66	stand	stand	NOUN
ajfa-18977	178	67	derived	derive	VERB
ajfa-18977	178	68	from	from	ADP
ajfa-18977	178	69	an	an	DET
ajfa-18977	178	70	imparti	imparti	NOUN
ajfa-18977	178	71	nsistency	nsistency	NOUN
ajfa-18977	178	72	of	of	ADP
ajfa-18977	178	73	sumer	sumer	PROPN
ajfa-18977	178	74	good	good	PROPN
ajfa-18977	178	75	perty	perty	PROPN
ajfa-18977	178	76	,	,	PUNCT
ajfa-18977	178	77	techno	techno	NOUN
ajfa-18977	178	78	were	be	AUX
ajfa-18977	178	79	chosen	choose	VERB
ajfa-18977	178	80	et	et	NOUN
ajfa-18977	178	81	.	.	PUNCT
ajfa-18977	179	1	the	the	DET
ajfa-18977	179	2	samp	samp	ADJ
ajfa-18977	179	3	13	13	NUM
ajfa-18977	179	4	date	date	NOUN
ajfa-18977	179	5	(	(	PUNCT
ajfa-18977	179	6	t2	t2	NOUN
ajfa-18977	179	7	)	)	PUNCT
ajfa-18977	179	8	ovides	ovide	NOUN
ajfa-18977	179	9	lates	late	NOUN
ajfa-18977	179	10	3	3	NUM
ajfa-18977	179	11	)	)	PUNCT
ajfa-18977	179	12	,	,	PUNCT
ajfa-18977	179	13	compa	compa	PROPN
ajfa-18977	179	14	ecific	ecific	PROPN
ajfa-18977	179	15	upda	upda	PROPN
ajfa-18977	179	16	ce	ce	PROPN
ajfa-18977	179	17	data	data	PROPN
ajfa-18977	179	18	(	(	PUNCT
ajfa-18977	179	19	t	t	PROPN
ajfa-18977	179	20	ovides	ovide	VERB
ajfa-18977	179	21	a	a	DET
ajfa-18977	179	22	nancial	nancial	ADJ
ajfa-18977	179	23	repo	repo	NOUN
ajfa-18977	179	24	5	5	NUM
ajfa-18977	179	25	)	)	PUNCT
ajfa-18977	179	26	,	,	PUNCT
ajfa-18977	179	27	qua	qua	NOUN
ajfa-18977	179	28	port	port	NOUN
ajfa-18977	179	29	/	/	SYM
ajfa-18977	179	30	semi	semi	VERB
ajfa-18977	179	31	-	-	DET
ajfa-18977	179	32	an	an	DET
ajfa-18977	179	33	mely	mely	ADV
ajfa-18977	179	34	manne	manne	PROPN
ajfa-18977	179	35	calendar	calendar	NOUN
ajfa-18977	179	36	o	o	NOUN
ajfa-18977	179	37	ents	ents	PROPN
ajfa-18977	179	38	(	(	PUNCT
ajfa-18977	179	39	t7	t7	PROPN
ajfa-18977	179	40	)	)	PUNCT
ajfa-18977	179	41	,	,	PUNCT
ajfa-18977	179	42	o	o	PROPN
ajfa-18977	179	43	ture	ture	NOUN
ajfa-18977	179	44	email	email	NOUN
ajfa-18977	179	45	ease	ease	NOUN
ajfa-18977	179	46	news	news	NOUN
ajfa-18977	179	47	cluding	clude	VERB
ajfa-18977	179	48	info	info	NOUN
ajfa-18977	179	49	e	e	NOUN
ajfa-18977	179	50	user	user	NOUN
ajfa-18977	179	51	is	be	AUX
ajfa-18977	179	52	exp	exp	NOUN
ajfa-18977	179	53	sponse	sponse	NOUN
ajfa-18977	179	54	(	(	PUNCT
ajfa-18977	179	55	t10	t10	PROPN
ajfa-18977	179	56	beest	be	ADJ
ajfa-18977	179	57	(	(	PUNCT
ajfa-18977	179	58	2013	2013	NUM
ajfa-18977	179	59	this	this	DET
ajfa-18977	179	60	study	study	NOUN
ajfa-18977	179	61	u	u	PROPN
ajfa-18977	179	62	)	)	PUNCT
ajfa-18977	179	63	.	.	PUNCT
ajfa-18977	180	1	however	however	ADV
ajfa-18977	180	2	,	,	PUNCT
ajfa-18977	180	3	porting	porting	NOUN
ajfa-18977	180	4	,	,	PUNCT
ajfa-18977	180	5	"	"	PUNCT
ajfa-18977	180	6	rel	rel	NOUN
ajfa-18977	180	7	e	e	NOUN
ajfa-18977	180	8	dimension	dimension	NOUN
ajfa-18977	180	9	iability	iability	NOUN
ajfa-18977	180	10	preforeign	preforeign	VERB
ajfa-18977	180	11	an	an	DET
ajfa-18977	180	12	ancial	ancial	ADJ
ajfa-18977	180	13	repor	repor	PROPN
ajfa-18977	180	14	d	d	PROPN
ajfa-18977	180	15	suggestio	suggestio	PROPN
ajfa-18977	180	16	dards	dard	VERB
ajfa-18977	180	17	for	for	ADP
ajfa-18977	180	18	me	i	PRON
ajfa-18977	180	19	m	m	AUX
ajfa-18977	180	20	the	the	DET
ajfa-18977	180	21	resear	resear	NOUN
ajfa-18977	180	22	al	al	PROPN
ajfa-18977	180	23	certified	certify	VERB
ajfa-18977	180	24	f	f	PROPN
ajfa-18977	181	1	the	the	DET
ajfa-18977	181	2	finding	finding	NOUN
ajfa-18977	181	3	ds	ds	ADJ
ajfa-18977	181	4	and	and	CCONJ
ajfa-18977	181	5	servi	servi	ADJ
ajfa-18977	181	6	ology	ology	NOUN
ajfa-18977	181	7	,	,	PUNCT
ajfa-18977	181	8	telec	telec	ADP
ajfa-18977	181	9	n	n	CCONJ
ajfa-18977	181	10	through	through	ADP
ajfa-18977	181	11	n	n	PRON
ajfa-18977	181	12	ple	ple	PROPN
ajfa-18977	181	13	did	do	AUX
ajfa-18977	181	14	not	not	PART
ajfa-18977	181	15	asian	asian	ADJ
ajfa-18977	181	16	,	,	PUNCT
ajfa-18977	181	17	the	the	DET
ajfa-18977	181	18	co	co	PROPN
ajfa-18977	181	19	st	st	PROPN
ajfa-18977	181	20	stock	stock	PROPN
ajfa-18977	181	21	pri	pri	PROPN
ajfa-18977	181	22	any	any	DET
ajfa-18977	181	23	disclo	disclo	NOUN
ajfa-18977	181	24	ate	eat	VERB
ajfa-18977	181	25	time	time	NOUN
ajfa-18977	181	26	fo	fo	ADP
ajfa-18977	181	27	t4	t4	PROPN
ajfa-18977	181	28	)	)	PUNCT
ajfa-18977	181	29	,	,	PUNCT
ajfa-18977	181	30	the	the	DET
ajfa-18977	181	31	co	co	ADJ
ajfa-18977	181	32	recent	recent	ADJ
ajfa-18977	181	33	ort	ort	NOUN
ajfa-18977	181	34	on	on	ADP
ajfa-18977	181	35	the	the	DET
ajfa-18977	181	36	w	w	NOUN
ajfa-18977	181	37	arterly	arterly	ADV
ajfa-18977	181	38	nnually	nnually	ADV
ajfa-18977	182	1	o	o	INTJ
ajfa-18977	183	1	er	er	INTJ
ajfa-18977	183	2	(	(	PUNCT
ajfa-18977	183	3	t6	t6	PROPN
ajfa-18977	183	4	)	)	PUNCT
ajfa-18977	183	5	,	,	PUNCT
ajfa-18977	183	6	ex	ex	NOUN
ajfa-18977	183	7	of	of	ADP
ajfa-18977	183	8	future	future	ADJ
ajfa-18977	183	9	fi	fi	NOUN
ajfa-18977	183	10	option	option	NOUN
ajfa-18977	183	11	regi	regi	PROPN
ajfa-18977	183	12	alerts	alert	NOUN
ajfa-18977	183	13	(	(	PUNCT
ajfa-18977	183	14	t8	t8	NOUN
ajfa-18977	183	15	)	)	PUNCT
ajfa-18977	183	16	(	(	PUNCT
ajfa-18977	183	17	t9	t9	PROPN
ajfa-18977	183	18	)	)	PUNCT
ajfa-18977	183	19	and	and	CCONJ
ajfa-18977	183	20	ormation	ormation	NOUN
ajfa-18977	183	21	on	on	ADP
ajfa-18977	183	22	pected	pecte	VERB
ajfa-18977	183	23	to	to	PART
ajfa-18977	183	24	re	re	PROPN
ajfa-18977	183	25	0	0	NUM
ajfa-18977	183	26	)	)	PUNCT
ajfa-18977	183	27	.	.	PUNCT
ajfa-18977	183	28	)	)	PUNCT
ajfa-18977	184	1	and	and	CCONJ
ajfa-18977	184	2	nel	nel	PROPN
ajfa-18977	184	3	(	(	PUNCT
ajfa-18977	184	4	uses	use	VERB
ajfa-18977	184	5	a	a	DET
ajfa-18977	184	6	5	5	NUM
ajfa-18977	184	7	-	-	PUNCT
ajfa-18977	184	8	poin	poin	NOUN
ajfa-18977	184	9	,	,	PUNCT
ajfa-18977	184	10	the	the	DET
ajfa-18977	184	11	most	most	ADV
ajfa-18977	184	12	r	r	NOUN
ajfa-18977	184	13	leased	lease	VERB
ajfa-18977	184	14	by	by	ADP
ajfa-18977	184	15	if	if	SCONJ
ajfa-18977	184	16	ns	ns	NUM
ajfa-18977	184	17	in	in	ADP
ajfa-18977	184	18	the	the	DET
ajfa-18977	184	19	c	c	NOUN
ajfa-18977	184	20	-test	-t	ADJ
ajfa-18977	184	21	procedu	procedu	NOUN
ajfa-18977	184	22	nd	nd	ADP
ajfa-18977	184	23	domestic	domestic	ADJ
ajfa-18977	184	24	rting	rting	NOUN
ajfa-18977	184	25	,	,	PUNCT
ajfa-18977	184	26	is	be	AUX
ajfa-18977	184	27	an	an	DET
ajfa-18977	184	28	e	e	NOUN
ajfa-18977	184	29	ns	ns	NOUN
ajfa-18977	184	30	that	that	PRON
ajfa-18977	184	31	will	will	AUX
ajfa-18977	184	32	easuring	easure	VERB
ajfa-18977	184	33	the	the	DET
ajfa-18977	184	34	rch	rch	NOUN
ajfa-18977	184	35	of	of	ADP
ajfa-18977	184	36	braa	braa	NOUN
ajfa-18977	184	37	d	d	PROPN
ajfa-18977	184	38	accountan	accountan	PROPN
ajfa-18977	184	39	gs	gs	PROPN
ajfa-18977	184	40	.	.	PROPN
ajfa-18977	184	41	160	160	NUM
ajfa-18977	184	42	liste	liste	PROPN
ajfa-18977	184	43	ices	ice	NOUN
ajfa-18977	184	44	,	,	PUNCT
ajfa-18977	184	45	energy	energy	NOUN
ajfa-18977	184	46	communicat	communicat	NOUN
ajfa-18977	184	47	non	non	NOUN
ajfa-18977	184	48	-	-	NOUN
ajfa-18977	184	49	probabi	probabi	NOUN
ajfa-18977	184	50	include	include	VERB
ajfa-18977	184	51	the	the	DET
ajfa-18977	184	52	n	n	NUM
ajfa-18977	184	53	journal	journal	NOUN
ajfa-18977	184	54	of	of	ADP
ajfa-18977	184	55	f	f	PROPN
ajfa-18977	184	56	ompany	ompany	PROPN
ajfa-18977	184	57	ce	ce	PROPN
ajfa-18977	184	58	data	data	PROPN
ajfa-18977	184	59	se	se	PROPN
ajfa-18977	185	1	the	the	DET
ajfa-18977	185	2	r	r	PROPN
ajfa-18977	185	3	stock	stock	NOUN
ajfa-18977	185	4	ompany	ompany	PROPN
ajfa-18977	185	5	interim	interim	ADJ
ajfa-18977	185	6	website	website	NOUN
ajfa-18977	185	7	interim	interim	ADJ
ajfa-18977	185	8	on	on	ADP
ajfa-18977	185	9	a	a	DET
ajfa-18977	185	10	xistence	xistence	PROPN
ajfa-18977	185	11	inancial	inancial	ADJ
ajfa-18977	185	12	ster	ster	NOUN
ajfa-18977	185	13	for	for	ADP
ajfa-18977	185	14	)	)	PUNCT
ajfa-18977	185	15	,	,	PUNCT
ajfa-18977	185	16	press	press	NOUN
ajfa-18977	185	17	d	d	PROPN
ajfa-18977	185	18	news	news	PROPN
ajfa-18977	185	19	n	n	CCONJ
ajfa-18977	185	20	when	when	SCONJ
ajfa-18977	185	21	eceive	eceive	ADJ
ajfa-18977	185	22	a	a	DET
ajfa-18977	185	23	2016	2016	NUM
ajfa-18977	185	24	)	)	PUNCT
ajfa-18977	185	25	,	,	PUNCT
ajfa-18977	185	26	as	as	SCONJ
ajfa-18977	185	27	w	w	PROPN
ajfa-18977	185	28	nt	not	PART
ajfa-18977	185	29	likert	likert	PROPN
ajfa-18977	185	30	sc	sc	PROPN
ajfa-18977	185	31	recent	recent	ADJ
ajfa-18977	185	32	editio	editio	NOUN
ajfa-18977	185	33	frs	fr	VERB
ajfa-18977	185	34	in	in	ADP
ajfa-18977	185	35	2018	2018	NUM
ajfa-18977	185	36	context	context	NOUN
ajfa-18977	185	37	of	of	ADP
ajfa-18977	185	38	ure	ure	PROPN
ajfa-18977	185	39	was	be	AUX
ajfa-18977	185	40	also	also	ADV
ajfa-18977	185	41	c	c	PROPN
ajfa-18977	185	42	higher	high	ADJ
ajfa-18977	185	43	edu	edu	PROPN
ajfa-18977	185	44	essential	essential	PROPN
ajfa-18977	185	45	ste	ste	PROPN
ajfa-18977	185	46	l	l	PROPN
ajfa-18977	185	47	improve	improve	VERB
ajfa-18977	185	48	th	th	X
ajfa-18977	185	49	e	e	X
ajfa-18977	185	50	ifrq	ifrq	NOUN
ajfa-18977	185	51	will	will	AUX
ajfa-18977	185	52	am	am	VERB
ajfa-18977	185	53	and	and	CCONJ
ajfa-18977	185	54	van	van	PROPN
ajfa-18977	185	55	t	t	PROPN
ajfa-18977	185	56	then	then	ADV
ajfa-18977	185	57	revie	revie	VERB
ajfa-18977	185	58	ed	ed	PROPN
ajfa-18977	185	59	companie	companie	PROPN
ajfa-18977	185	60	y	y	PROPN
ajfa-18977	185	61	,	,	PUNCT
ajfa-18977	185	62	health	health	NOUN
ajfa-18977	185	63	car	car	NOUN
ajfa-18977	185	64	tion	tion	NOUN
ajfa-18977	185	65	and	and	CCONJ
ajfa-18977	185	66	me	i	PRON
ajfa-18977	185	67	lity	lity	NOUN
ajfa-18977	185	68	purpos	purpos	PROPN
ajfa-18977	185	69	e	e	ADP
ajfa-18977	185	70	banking	bank	VERB
ajfa-18977	185	71	an	an	DET
ajfa-18977	185	72	finance	finance	NOUN
ajfa-18977	185	73	&	&	CCONJ
ajfa-18977	185	74	ac	ac	PROPN
ajfa-18977	185	75	issn	issn	PROPN
ajfa-18977	185	76	19	19	NUM
ajfa-18977	185	77	2024	2024	NUM
ajfa-18977	185	78	,	,	PUNCT
ajfa-18977	185	79	vol	vol	NOUN
ajfa-18977	185	80	.	.	NOUN
ajfa-18977	186	1	1	1	NUM
ajfa-18977	186	2	ajfa.macro	ajfa.macro	ADV
ajfa-18977	186	3	well	well	ADV
ajfa-18977	186	4	as	as	ADP
ajfa-18977	186	5	the	the	DET
ajfa-18977	186	6	f	f	PROPN
ajfa-18977	186	7	coring	core	VERB
ajfa-18977	186	8	scale	scale	NOUN
ajfa-18977	186	9	on	on	ADP
ajfa-18977	186	10	of	of	ADP
ajfa-18977	186	11	"	"	PUNCT
ajfa-18977	186	12	the	the	DET
ajfa-18977	186	13	8	8	NUM
ajfa-18977	186	14	and	and	CCONJ
ajfa-18977	186	15	conve	conve	VERB
ajfa-18977	186	16	this	this	DET
ajfa-18977	186	17	study	study	NOUN
ajfa-18977	186	18	.	.	PUNCT
ajfa-18977	187	1	o	o	NOUN
ajfa-18977	187	2	carried	carry	VERB
ajfa-18977	187	3	ou	ou	ADP
ajfa-18977	187	4	ucation	ucation	NOUN
ajfa-18977	187	5	ins	in	VERB
ajfa-18977	187	6	ep	ep	PROPN
ajfa-18977	187	7	in	in	ADP
ajfa-18977	187	8	this	this	DET
ajfa-18977	187	9	pr	pr	NOUN
ajfa-18977	187	10	the	the	DET
ajfa-18977	187	11	instrume	instrume	PROPN
ajfa-18977	187	12	l	l	NOUN
ajfa-18977	187	13	be	be	AUX
ajfa-18977	187	14	adopted	adopt	VERB
ajfa-18977	187	15	n	n	CCONJ
ajfa-18977	187	16	beest	beest	ADV
ajfa-18977	187	17	(	(	PUNCT
ajfa-18977	187	18	20	20	NUM
ajfa-18977	187	19	ews	ews	PROPN
ajfa-18977	187	20	the	the	DET
ajfa-18977	187	21	sc	sc	PROPN
ajfa-18977	187	22	es	es	VERB
ajfa-18977	187	23	from	from	ADP
ajfa-18977	187	24	11	11	NUM
ajfa-18977	187	25	re	re	NOUN
ajfa-18977	187	26	,	,	PUNCT
ajfa-18977	187	27	industria	industria	PROPN
ajfa-18977	187	28	edia	edia	PROPN
ajfa-18977	187	29	,	,	PUNCT
ajfa-18977	187	30	transp	transp	X
ajfa-18977	187	31	sive	sive	ADJ
ajfa-18977	187	32	samplin	samplin	PROPN
ajfa-18977	187	33	nd	nd	PROPN
ajfa-18977	187	34	financial	financial	ADJ
ajfa-18977	187	35	ccounting	ccounte	VERB
ajfa-18977	187	36	946	946	NUM
ajfa-18977	187	37	-	-	PUNCT
ajfa-18977	187	38	052x	052x	NUM
ajfa-18977	187	39	16	16	NUM
ajfa-18977	187	40	,	,	PUNCT
ajfa-18977	187	41	no	no	INTJ
ajfa-18977	187	42	.	.	NOUN
ajfa-18977	187	43	1	1	NUM
ajfa-18977	187	44	think.org/	think.org/	NOUN
ajfa-18977	187	45	financial	financial	PROPN
ajfa-18977	187	46	e	e	NOUN
ajfa-18977	187	47	centred	centre	VERB
ajfa-18977	187	48	revised	revise	VERB
ajfa-18977	187	49	erged	erge	VERB
ajfa-18977	187	50	by	by	ADP
ajfa-18977	187	51	before	before	ADP
ajfa-18977	187	52	ut	ut	PROPN
ajfa-18977	187	53	on	on	ADP
ajfa-18977	187	54	the	the	DET
ajfa-18977	187	55	titutions	titution	NOUN
ajfa-18977	187	56	rocedure	rocedure	NOUN
ajfa-18977	187	57	ent	ent	NOUN
ajfa-18977	187	58	used	use	VERB
ajfa-18977	187	59	d	d	PROPN
ajfa-18977	187	60	as	as	ADP
ajfa-18977	187	61	part	part	NOUN
ajfa-18977	187	62	13	13	NUM
ajfa-18977	187	63	)	)	PUNCT
ajfa-18977	187	64	,	,	PUNCT
ajfa-18977	187	65	nel	nel	PROPN
ajfa-18977	187	66	oring	oring	NOUN
ajfa-18977	187	67	to	to	ADP
ajfa-18977	187	68	relevant	relevant	ADJ
ajfa-18977	187	69	al	al	PROPN
ajfa-18977	187	70	goods	goods	PROPN
ajfa-18977	187	71	portation	portation	NOUN
ajfa-18977	187	72	ng	ng	PROPN
ajfa-18977	187	73	from	from	ADP
ajfa-18977	187	74	l	l	NOUN
ajfa-18977	187	75	sectors	sector	NOUN
ajfa-18977	187	76	because	because	SCONJ
ajfa-18977	187	77	extracti	extracti	NOUN
ajfa-18977	187	78	firms	firm	VERB
ajfa-18977	187	79	a	a	DET
ajfa-18977	187	80	expecte	expecte	NOUN
ajfa-18977	187	81	financia	financia	NOUN
ajfa-18977	187	82	investor	investor	NOUN
ajfa-18977	187	83	set	set	NOUN
ajfa-18977	187	84	of	of	ADP
ajfa-18977	187	85	c	c	PROPN
ajfa-18977	187	86	braam	braam	NOUN
ajfa-18977	187	87	from	from	ADP
ajfa-18977	187	88	o	o	PROPN
ajfa-18977	187	89	qualitat	qualitat	PROPN
ajfa-18977	187	90	mean	mean	VERB
ajfa-18977	187	91	an	an	DET
ajfa-18977	187	92	in	in	ADP
ajfa-18977	187	93	table	table	NOUN
ajfa-18977	187	94	4	4	NUM
ajfa-18977	187	95	.	.	PUNCT
ajfa-18977	188	1	resu	resu	PROPN
ajfa-18977	188	2	table	table	NOUN
ajfa-18977	188	3	3	3	NUM
ajfa-18977	188	4	table	table	NOUN
ajfa-18977	188	5	3	3	NUM
ajfa-18977	188	6	q	q	NOUN
ajfa-18977	188	7	c	c	NOUN
ajfa-18977	188	8	r	r	NOUN
ajfa-18977	188	9	r	r	NOUN
ajfa-18977	188	10	r	r	NOUN
ajfa-18977	188	11	r	r	NOUN
ajfa-18977	188	12	r	r	NOUN
ajfa-18977	188	13	r	r	NOUN
ajfa-18977	188	14	r	r	NOUN
ajfa-18977	188	15	r	r	NOUN
ajfa-18977	188	16	f	f	NOUN
ajfa-18977	188	17	f	f	X
ajfa-18977	188	18	f	f	PROPN
ajfa-18977	188	19	f	f	PROPN
ajfa-18977	188	20	e	e	PROPN
ajfa-18977	188	21	of	of	ADP
ajfa-18977	188	22	their	their	PRON
ajfa-18977	188	23	ion	ion	NOUN
ajfa-18977	188	24	of	of	ADP
ajfa-18977	188	25	annua	annua	NOUN
ajfa-18977	188	26	and	and	CCONJ
ajfa-18977	188	27	bursa	bursa	NOUN
ajfa-18977	188	28	m	m	VERB
ajfa-18977	188	29	ed	ed	NOUN
ajfa-18977	188	30	that	that	DET
ajfa-18977	188	31	firm	firm	NOUN
ajfa-18977	188	32	al	al	PROPN
ajfa-18977	188	33	framewo	framewo	PROPN
ajfa-18977	188	34	r	r	NOUN
ajfa-18977	188	35	relations	relation	NOUN
ajfa-18977	188	36	i	i	PRON
ajfa-18977	188	37	riteria	riteria	VERB
ajfa-18977	188	38	,	,	PUNCT
ajfa-18977	188	39	requ	requ	VERB
ajfa-18977	188	40	and	and	CCONJ
ajfa-18977	188	41	van	van	PROPN
ajfa-18977	188	42	be	be	AUX
ajfa-18977	188	43	ne	ne	ADP
ajfa-18977	188	44	another	another	DET
ajfa-18977	188	45	tive	tive	PROPN
ajfa-18977	188	46	charact	charact	NOUN
ajfa-18977	188	47	nd	nd	INTJ
ajfa-18977	188	48	standard	standard	ADJ
ajfa-18977	188	49	e	e	NOUN
ajfa-18977	188	50	3	3	X
ajfa-18977	188	51	.	.	PUNCT
ajfa-18977	188	52	ults	ult	NOUN
ajfa-18977	188	53	shows	show	VERB
ajfa-18977	188	54	the	the	DET
ajfa-18977	188	55	descriptiv	descriptiv	NOUN
ajfa-18977	188	56	qualitative	qualitative	VERB
ajfa-18977	188	57	characteristi	characteristi	NOUN
ajfa-18977	188	58	relevance	relevance	NOUN
ajfa-18977	188	59	r1	r1	PROPN
ajfa-18977	188	60	r2	r2	PROPN
ajfa-18977	188	61	r3	r3	PROPN
ajfa-18977	188	62	r4	r4	PROPN
ajfa-18977	188	63	r5	r5	PROPN
ajfa-18977	188	64	r6	r6	PROPN
ajfa-18977	188	65	r7	r7	PROPN
ajfa-18977	188	66	faithful	faithful	ADJ
ajfa-18977	188	67	rep	rep	PROPN
ajfa-18977	188	68	f1	f1	PROPN
ajfa-18977	188	69	f2	f2	PROPN
ajfa-18977	188	70	f3	f3	PROPN
ajfa-18977	188	71	distinct	distinct	ADJ
ajfa-18977	188	72	reg	reg	PROPN
ajfa-18977	188	73	al	al	PROPN
ajfa-18977	188	74	reports	report	VERB
ajfa-18977	188	75	a	a	DET
ajfa-18977	188	76	malaysia	malaysia	NOUN
ajfa-18977	188	77	fo	fo	ADP
ajfa-18977	188	78	ms	ms	PROPN
ajfa-18977	188	79	would	would	AUX
ajfa-18977	188	80	h	h	PRON
ajfa-18977	188	81	rk	rk	PROPN
ajfa-18977	188	82	provided	provide	VERB
ajfa-18977	188	83	information	information	NOUN
ajfa-18977	188	84	uiring	uire	VERB
ajfa-18977	188	85	the	the	DET
ajfa-18977	188	86	re	re	ADJ
ajfa-18977	188	87	eest	e	ADJ
ajfa-18977	188	88	(	(	PUNCT
ajfa-18977	188	89	2013	2013	NUM
ajfa-18977	188	90	)	)	PUNCT
ajfa-18977	189	1	r	r	NOUN
ajfa-18977	189	2	,	,	PUNCT
ajfa-18977	189	3	it	it	PRON
ajfa-18977	189	4	is	be	AUX
ajfa-18977	189	5	diff	diff	NOUN
ajfa-18977	189	6	teristics	teristic	NOUN
ajfa-18977	189	7	.	.	PUNCT
ajfa-18977	190	1	th	th	X
ajfa-18977	190	2	d	d	NOUN
ajfa-18977	190	3	deviation	deviation	NOUN
ajfa-18977	190	4	o	o	NOUN
ajfa-18977	190	5	descriptive	descriptive	ADJ
ajfa-18977	190	6	ve	ve	NOUN
ajfa-18977	190	7	analysis	analysis	NOUN
ajfa-18977	190	8	ics	ics	NOUN
ajfa-18977	190	9	presentation	presentation	NOUN
ajfa-18977	190	10	gulatory	gulatory	NOUN
ajfa-18977	190	11	sy	sy	PROPN
ajfa-18977	190	12	and	and	CCONJ
ajfa-18977	190	13	corporat	corporat	NOUN
ajfa-18977	190	14	or	or	CCONJ
ajfa-18977	190	15	2018	2018	NUM
ajfa-18977	190	16	.	.	PUNCT
ajfa-18977	191	1	th	th	X
ajfa-18977	191	2	have	have	VERB
ajfa-18977	191	3	publis	publi	NOUN
ajfa-18977	191	4	d	d	X
ajfa-18977	191	5	by	by	ADP
ajfa-18977	191	6	masb	masb	NOUN
ajfa-18977	191	7	n	n	PROPN
ajfa-18977	191	8	of	of	ADP
ajfa-18977	191	9	the	the	DET
ajfa-18977	191	10	corr	corr	PROPN
ajfa-18977	191	11	esearchers	esearchers	PROPN
ajfa-18977	191	12	t	t	PROPN
ajfa-18977	191	13	noted	note	VERB
ajfa-18977	191	14	,	,	PUNCT
ajfa-18977	191	15	beca	beca	PROPN
ajfa-18977	191	16	ficult	ficult	VERB
ajfa-18977	191	17	to	to	PART
ajfa-18977	191	18	un	un	PROPN
ajfa-18977	191	19	hey	hey	INTJ
ajfa-18977	191	20	were	be	AUX
ajfa-18977	191	21	,	,	PUNCT
ajfa-18977	191	22	t	t	PROPN
ajfa-18977	191	23	of	of	ADP
ajfa-18977	191	24	the	the	DET
ajfa-18977	191	25	scorin	scorin	NOUN
ajfa-18977	191	26	analysis	analysis	NOUN
ajfa-18977	191	27	ge	ge	PROPN
ajfa-18977	191	28	of	of	ADP
ajfa-18977	191	29	internet	internet	NOUN
ajfa-18977	191	30	means	mean	VERB
ajfa-18977	191	31	5.000	5.000	NUM
ajfa-18977	191	32	3.869	3.869	NUM
ajfa-18977	191	33	4.988	4.988	NUM
ajfa-18977	191	34	3.894	3.894	NUM
ajfa-18977	191	35	3.625	3.625	NUM
ajfa-18977	191	36	3.781	3.781	NUM
ajfa-18977	191	37	3.569	3.569	NUM
ajfa-18977	191	38	n	n	CCONJ
ajfa-18977	191	39	5.000	5.000	NUM
ajfa-18977	191	40	3.969	3.969	NUM
ajfa-18977	191	41	3.556	3.556	NUM
ajfa-18977	191	42	14	14	NUM
ajfa-18977	191	43	ystems	ystem	NOUN
ajfa-18977	191	44	.	.	PUNCT
ajfa-18977	192	1	the	the	DET
ajfa-18977	192	2	te	te	PROPN
ajfa-18977	192	3	governan	governan	VERB
ajfa-18977	192	4	he	he	PRON
ajfa-18977	192	5	year	year	NOUN
ajfa-18977	192	6	20	20	NUM
ajfa-18977	192	7	shed	shed	VERB
ajfa-18977	192	8	their	their	PRON
ajfa-18977	192	9	m	m	NOUN
ajfa-18977	192	10	b	b	NOUN
ajfa-18977	192	11	(	(	PUNCT
ajfa-18977	192	12	2018	2018	NUM
ajfa-18977	192	13	)	)	PUNCT
ajfa-18977	192	14	on	on	ADP
ajfa-18977	192	15	responding	respond	VERB
ajfa-18977	192	16	to	to	PART
ajfa-18977	192	17	assign	assign	VERB
ajfa-18977	192	18	sc	sc	PROPN
ajfa-18977	192	19	ause	ause	VERB
ajfa-18977	192	20	the	the	DET
ajfa-18977	192	21	qua	qua	NOUN
ajfa-18977	192	22	nderstand	nderstand	PROPN
ajfa-18977	192	23	a	a	PRON
ajfa-18977	192	24	therefore	therefore	ADV
ajfa-18977	192	25	,	,	PUNCT
ajfa-18977	192	26	g	g	PROPN
ajfa-18977	192	27	ng	ng	PROPN
ajfa-18977	192	28	results	result	VERB
ajfa-18977	192	29	w	w	AUX
ajfa-18977	192	30	enerated	enerate	VERB
ajfa-18977	192	31	by	by	ADP
ajfa-18977	192	32	financial	financial	ADJ
ajfa-18977	192	33	r	r	NOUN
ajfa-18977	192	34	score	score	NOUN
ajfa-18977	192	35	asian	asian	PROPN
ajfa-18977	192	36	e	e	PROPN
ajfa-18977	192	37	data	data	VERB
ajfa-18977	192	38	extra	extra	ADJ
ajfa-18977	192	39	nce	nce	NOUN
ajfa-18977	192	40	from	from	ADP
ajfa-18977	192	41	the	the	DET
ajfa-18977	192	42	18	18	NUM
ajfa-18977	192	43	was	be	AUX
ajfa-18977	192	44	sele	sele	NOUN
ajfa-18977	192	45	most	most	ADJ
ajfa-18977	192	46	curren	curren	PROPN
ajfa-18977	192	47	n	n	CCONJ
ajfa-18977	192	48	their	their	PRON
ajfa-18977	192	49	web	web	NOUN
ajfa-18977	192	50	sample	sample	NOUN
ajfa-18977	192	51	firm	firm	ADJ
ajfa-18977	192	52	ores	ore	NOUN
ajfa-18977	192	53	to	to	ADP
ajfa-18977	192	54	dete	dete	ADJ
ajfa-18977	192	55	alities	alitie	NOUN
ajfa-18977	192	56	are	be	AUX
ajfa-18977	192	57	c	c	NOUN
ajfa-18977	192	58	and	and	CCONJ
ajfa-18977	192	59	quantif	quantif	PROPN
ajfa-18977	192	60	going	go	VERB
ajfa-18977	192	61	to	to	PART
ajfa-18977	192	62	be	be	AUX
ajfa-18977	192	63	were	be	AUX
ajfa-18977	192	64	calcula	calcula	ADJ
ajfa-18977	192	65	the	the	DET
ajfa-18977	192	66	scoring	scoring	NOUN
ajfa-18977	192	67	reporting	report	VERB
ajfa-18977	192	68	q	q	PROPN
ajfa-18977	192	69	s	s	PROPN
ajfa-18977	192	70	0	0	NUM
ajfa-18977	192	71	0	0	NUM
ajfa-18977	192	72	0	0	NUM
ajfa-18977	192	73	0	0	NUM
ajfa-18977	192	74	0	0	NUM
ajfa-18977	192	75	0	0	NUM
ajfa-18977	192	76	0	0	NUM
ajfa-18977	192	77	0	0	NUM
ajfa-18977	192	78	0	0	NUM
ajfa-18977	192	79	0	0	NUM
ajfa-18977	193	1	n	n	PRON
ajfa-18977	193	2	journal	journal	NOUN
ajfa-18977	193	3	of	of	ADP
ajfa-18977	193	4	f	f	PROPN
ajfa-18977	193	5	action	action	NOUN
ajfa-18977	193	6	proc	proc	NOUN
ajfa-18977	193	7	e	e	NOUN
ajfa-18977	193	8	websites	website	NOUN
ajfa-18977	193	9	o	o	PROPN
ajfa-18977	193	10	ected	ecte	VERB
ajfa-18977	193	11	becau	becau	NOUN
ajfa-18977	193	12	nt	nt	ADP
ajfa-18977	193	13	financial	financial	ADJ
ajfa-18977	193	14	bsites	bsite	NOUN
ajfa-18977	193	15	.	.	PUNCT
ajfa-18977	194	1	the	the	DET
ajfa-18977	194	2	ms	ms	PROPN
ajfa-18977	194	3	were	be	AUX
ajfa-18977	194	4	co	co	VERB
ajfa-18977	194	5	ermine	ermine	ADJ
ajfa-18977	195	1	the	the	PRON
ajfa-18977	196	1	i	i	PRON
ajfa-18977	196	2	conceptually	conceptually	ADV
ajfa-18977	196	3	fy	fy	PROPN
ajfa-18977	196	4	the	the	DET
ajfa-18977	196	5	asses	ass	NOUN
ajfa-18977	196	6	measured	measure	VERB
ajfa-18977	196	7	ted	te	VERB
ajfa-18977	196	8	in	in	ADP
ajfa-18977	196	9	the	the	DET
ajfa-18977	196	10	la	la	PROPN
ajfa-18977	196	11	g	g	PROPN
ajfa-18977	196	12	method	method	NOUN
ajfa-18977	196	13	.	.	PUNCT
ajfa-18977	197	1	quality	quality	NOUN
ajfa-18977	197	2	tandard	tandard	PROPN
ajfa-18977	197	3	dev	dev	PROPN
ajfa-18977	197	4	.000	.000	NUM
ajfa-18977	197	5	.719	.719	NUM
ajfa-18977	197	6	.112	.112	NUM
ajfa-18977	197	7	.650	.650	NUM
ajfa-18977	197	8	.591	.591	NUM
ajfa-18977	197	9	.750	.750	NUM
ajfa-18977	197	10	.533	.533	NUM
ajfa-18977	197	11	.000	.000	NUM
ajfa-18977	197	12	.175	.175	NUM
ajfa-18977	197	13	.558	.558	NUM
ajfa-18977	197	14	finance	finance	PROPN
ajfa-18977	197	15	&	&	CCONJ
ajfa-18977	197	16	ac	ac	PROPN
ajfa-18977	197	17	issn	issn	PROPN
ajfa-18977	197	18	19	19	NUM
ajfa-18977	197	19	2024	2024	NUM
ajfa-18977	197	20	,	,	PUNCT
ajfa-18977	197	21	vol	vol	NOUN
ajfa-18977	197	22	.	.	NOUN
ajfa-18977	197	23	1	1	NUM
ajfa-18977	197	24	ajfa.macro	ajfa.macro	NUM
ajfa-18977	197	25	cess	cess	ADJ
ajfa-18977	197	26	compr	compr	NOUN
ajfa-18977	197	27	of	of	ADP
ajfa-18977	197	28	malaysia	malaysia	PROPN
ajfa-18977	197	29	use	use	VERB
ajfa-18977	197	30	the	the	DET
ajfa-18977	197	31	res	re	NOUN
ajfa-18977	197	32	l	l	PROPN
ajfa-18977	197	33	reports	report	VERB
ajfa-18977	197	34	us	we	PRON
ajfa-18977	197	35	annual	annual	ADJ
ajfa-18977	197	36	rep	rep	PROPN
ajfa-18977	197	37	ompared	ompared	PROPN
ajfa-18977	197	38	aga	aga	PROPN
ajfa-18977	197	39	ifrq	ifrq	PROPN
ajfa-18977	197	40	.	.	PUNCT
ajfa-18977	198	1	how	how	SCONJ
ajfa-18977	198	2	y	y	PROPN
ajfa-18977	198	3	based	base	VERB
ajfa-18977	198	4	and	and	CCONJ
ajfa-18977	198	5	ssed	sse	VERB
ajfa-18977	198	6	dimen	diman	NOUN
ajfa-18977	198	7	item	item	NOUN
ajfa-18977	198	8	by	by	ADP
ajfa-18977	198	9	ite	ite	PROPN
ajfa-18977	198	10	ast	ast	PROPN
ajfa-18977	198	11	stage	stage	NOUN
ajfa-18977	198	12	and	and	CCONJ
ajfa-18977	198	13	viation	viation	NOUN
ajfa-18977	198	14	ccounting	ccounte	VERB
ajfa-18977	198	15	946	946	NUM
ajfa-18977	198	16	-	-	PUNCT
ajfa-18977	198	17	052x	052x	NUM
ajfa-18977	198	18	16	16	NUM
ajfa-18977	198	19	,	,	PUNCT
ajfa-18977	198	20	no	no	INTJ
ajfa-18977	198	21	.	.	NOUN
ajfa-18977	198	22	1	1	NUM
ajfa-18977	198	23	think.org/	think.org/	NOUN
ajfa-18977	198	24	rises	rise	VERB
ajfa-18977	198	25	the	the	DET
ajfa-18977	198	26	an	an	DET
ajfa-18977	198	27	listed	list	VERB
ajfa-18977	198	28	earchers	earcher	NOUN
ajfa-18977	198	29	sing	sing	VERB
ajfa-18977	198	30	the	the	DET
ajfa-18977	198	31	orts	ort	NOUN
ajfa-18977	198	32	and	and	CCONJ
ajfa-18977	198	33	ainst	ainst	ADP
ajfa-18977	198	34	the	the	DET
ajfa-18977	198	35	wever	wever	NOUN
ajfa-18977	198	36	,	,	PUNCT
ajfa-18977	198	37	as	as	ADP
ajfa-18977	198	38	d	d	PROPN
ajfa-18977	198	39	distinct	distinct	ADJ
ajfa-18977	198	40	nsion	nsion	NOUN
ajfa-18977	198	41	of	of	ADP
ajfa-18977	198	42	em	em	PRON
ajfa-18977	198	43	.	.	PUNCT
ajfa-18977	199	1	the	the	DET
ajfa-18977	199	2	d	d	NOUN
ajfa-18977	199	3	shown	show	VERB
ajfa-18977	199	4	v	v	NUM
ajfa-18977	199	5	v	v	NOUN
ajfa-18977	199	6	u	u	PRON
ajfa-18977	199	7	u	u	NOUN
ajfa-18977	199	8	u	u	NOUN
ajfa-18977	199	9	u	u	NOUN
ajfa-18977	199	10	u	u	X
ajfa-18977	199	11	u	u	NOUN
ajfa-18977	199	12	u	u	NOUN
ajfa-18977	199	13	u	u	NOUN
ajfa-18977	199	14	c	c	NOUN
ajfa-18977	199	15	c	c	NOUN
ajfa-18977	199	16	c	c	NOUN
ajfa-18977	199	17	c	c	NOUN
ajfa-18977	199	18	c	c	NOUN
ajfa-18977	199	19	c	c	NOUN
ajfa-18977	199	20	c	c	PROPN
ajfa-18977	199	21	t	t	PROPN
ajfa-18977	199	22	t	t	PROPN
ajfa-18977	199	23	t	t	PROPN
ajfa-18977	199	24	t	t	PROPN
ajfa-18977	199	25	t	t	PROPN
ajfa-18977	199	26	t	t	PROPN
ajfa-18977	199	27	t	t	PROPN
ajfa-18977	199	28	verifiability	verifiability	NOUN
ajfa-18977	199	29	v1	v1	NOUN
ajfa-18977	199	30	understanda	understanda	NOUN
ajfa-18977	199	31	u1	u1	NOUN
ajfa-18977	199	32	u2	u2	PROPN
ajfa-18977	199	33	u3	u3	PROPN
ajfa-18977	200	1	u4	u4	PROPN
ajfa-18977	200	2	u5	u5	PROPN
ajfa-18977	200	3	u6	u6	PROPN
ajfa-18977	200	4	u7	u7	PROPN
ajfa-18977	200	5	comparabili	comparabili	PROPN
ajfa-18977	200	6	c1	c1	PROPN
ajfa-18977	200	7	c2	c2	PROPN
ajfa-18977	200	8	c3	c3	PROPN
ajfa-18977	200	9	c4	c4	PROPN
ajfa-18977	200	10	c5	c5	PROPN
ajfa-18977	200	11	c6	c6	PROPN
ajfa-18977	200	12	timeliness	timeliness	PROPN
ajfa-18977	200	13	t1	t1	PROPN
ajfa-18977	200	14	t2	t2	PROPN
ajfa-18977	200	15	t3	t3	PROPN
ajfa-18977	200	16	t4	t4	PROPN
ajfa-18977	200	17	t5	t5	PROPN
ajfa-18977	200	18	t6	t6	PROPN
ajfa-18977	200	19	y	y	PROPN
ajfa-18977	200	20	ability	ability	NOUN
ajfa-18977	200	21	ity	ity	PROPN
ajfa-18977	200	22	5.000	5.000	NUM
ajfa-18977	200	23	3.619	3.619	NUM
ajfa-18977	200	24	3.644	3.644	NUM
ajfa-18977	200	25	3.606	3.606	NUM
ajfa-18977	200	26	3.525	3.525	NUM
ajfa-18977	200	27	3.775	3.775	NUM
ajfa-18977	200	28	3.513	3.513	NUM
ajfa-18977	200	29	2.738	2.738	NUM
ajfa-18977	200	30	3.456	3.456	NUM
ajfa-18977	200	31	3.575	3.575	NUM
ajfa-18977	200	32	3.675	3.675	NUM
ajfa-18977	200	33	5.000	5.000	NUM
ajfa-18977	200	34	3.619	3.619	NUM
ajfa-18977	200	35	2.938	2.938	NUM
ajfa-18977	200	36	1.169	1.169	NUM
ajfa-18977	200	37	3.531	3.531	NUM
ajfa-18977	200	38	2.531	2.531	NUM
ajfa-18977	200	39	2.244	2.244	NUM
ajfa-18977	200	40	2.763	2.763	NUM
ajfa-18977	200	41	2.750	2.750	NUM
ajfa-18977	200	42	15	15	NUM
ajfa-18977	200	43	asian	asian	ADJ
ajfa-18977	200	44	0	0	NUM
ajfa-18977	200	45	0	0	NUM
ajfa-18977	200	46	0	0	NUM
ajfa-18977	200	47	0	0	NUM
ajfa-18977	200	48	0	0	NUM
ajfa-18977	200	49	0	0	NUM
ajfa-18977	200	50	0	0	NUM
ajfa-18977	200	51	0	0	NUM
ajfa-18977	200	52	0	0	NUM
ajfa-18977	200	53	0	0	NUM
ajfa-18977	200	54	0	0	NUM
ajfa-18977	200	55	0	0	NUM
ajfa-18977	200	56	0	0	NUM
ajfa-18977	200	57	0	0	NUM
ajfa-18977	200	58	0	0	NUM
ajfa-18977	200	59	1	1	NUM
ajfa-18977	200	60	1	1	NUM
ajfa-18977	200	61	1	1	NUM
ajfa-18977	200	62	1	1	NUM
ajfa-18977	200	63	1	1	NUM
ajfa-18977	200	64	n	n	PRON
ajfa-18977	200	65	journal	journal	NOUN
ajfa-18977	200	66	of	of	ADP
ajfa-18977	200	67	f	f	PROPN
ajfa-18977	200	68	.000	.000	NUM
ajfa-18977	200	69	.592	.592	NUM
ajfa-18977	200	70	.565	.565	NUM
ajfa-18977	200	71	.527	.527	NUM
ajfa-18977	200	72	.593	.593	NUM
ajfa-18977	200	73	.824	.824	NUM
ajfa-18977	200	74	.572	.572	NUM
ajfa-18977	200	75	.805	.805	NUM
ajfa-18977	200	76	.559	.559	NUM
ajfa-18977	200	77	.544	.544	NUM
ajfa-18977	200	78	.567	.567	NUM
ajfa-18977	200	79	.000	.000	NUM
ajfa-18977	200	80	.500	.500	NUM
ajfa-18977	200	81	.814	.814	NUM
ajfa-18977	200	82	.529	.529	NUM
ajfa-18977	200	83	.513	.513	NUM
ajfa-18977	200	84	.719	.719	NUM
ajfa-18977	200	85	.524	.524	NUM
ajfa-18977	200	86	.673	.673	NUM
ajfa-18977	200	87	.641	.641	NUM
ajfa-18977	200	88	finance	finance	PROPN
ajfa-18977	200	89	&	&	CCONJ
ajfa-18977	200	90	ac	ac	PROPN
ajfa-18977	200	91	issn	issn	PROPN
ajfa-18977	200	92	19	19	NUM
ajfa-18977	200	93	2024	2024	NUM
ajfa-18977	200	94	,	,	PUNCT
ajfa-18977	200	95	vol	vol	NOUN
ajfa-18977	200	96	.	.	NOUN
ajfa-18977	200	97	1	1	NUM
ajfa-18977	200	98	ajfa.macro	ajfa.macro	NOUN
ajfa-18977	200	99	ccounting	ccounte	VERB
ajfa-18977	200	100	946	946	NUM
ajfa-18977	200	101	-	-	PUNCT
ajfa-18977	200	102	052x	052x	NUM
ajfa-18977	200	103	16	16	NUM
ajfa-18977	200	104	,	,	PUNCT
ajfa-18977	200	105	no	no	INTJ
ajfa-18977	200	106	.	.	NOUN
ajfa-18977	200	107	1	1	NUM
ajfa-18977	200	108	think.org/	think.org/	NOUN
ajfa-18977	200	109	t	t	PROPN
ajfa-18977	200	110	t	t	PROPN
ajfa-18977	200	111	t	t	PROPN
ajfa-18977	200	112	t	t	PROPN
ajfa-18977	200	113	5	5	NUM
ajfa-18977	200	114	.	.	PUNCT
ajfa-18977	201	1	discu	discu	NOUN
ajfa-18977	201	2	table	table	PROPN
ajfa-18977	201	3	3	3	NUM
ajfa-18977	201	4	(	(	PUNCT
ajfa-18977	201	5	faithfu	faithfu	PROPN
ajfa-18977	201	6	qualitie	qualitie	NOUN
ajfa-18977	201	7	for	for	ADP
ajfa-18977	201	8	esse	esse	NOUN
ajfa-18977	201	9	and	and	CCONJ
ajfa-18977	201	10	3.8	3.8	NUM
ajfa-18977	201	11	(	(	PUNCT
ajfa-18977	201	12	releva	releva	NOUN
ajfa-18977	201	13	perform	perform	NOUN
ajfa-18977	201	14	presente	presente	PROPN
ajfa-18977	201	15	5.0	5.0	NUM
ajfa-18977	201	16	in	in	ADP
ajfa-18977	201	17	i	i	PROPN
ajfa-18977	201	18	informa	informa	PROPN
ajfa-18977	201	19	compar	compar	PROPN
ajfa-18977	201	20	previou	previou	NOUN
ajfa-18977	201	21	period	period	NOUN
ajfa-18977	201	22	's	's	PART
ajfa-18977	201	23	(	(	PUNCT
ajfa-18977	201	24	compa	compa	NOUN
ajfa-18977	201	25	sufficie	sufficie	PROPN
ajfa-18977	201	26	were	be	AUX
ajfa-18977	201	27	al	al	PROPN
ajfa-18977	201	28	howeve	howeve	PROPN
ajfa-18977	201	29	busines	busines	PROPN
ajfa-18977	201	30	offering	offer	VERB
ajfa-18977	201	31	newslet	newslet	NOUN
ajfa-18977	201	32	respecti	respecti	PROPN
ajfa-18977	201	33	overall	overall	ADJ
ajfa-18977	201	34	"	"	PUNCT
ajfa-18977	201	35	the	the	DET
ajfa-18977	201	36	c	c	PROPN
ajfa-18977	201	37	represen	represen	PROPN
ajfa-18977	201	38	majority	majority	PROPN
ajfa-18977	201	39	attribute	attribute	NOUN
ajfa-18977	201	40	compan	compan	PROPN
ajfa-18977	201	41	(	(	PUNCT
ajfa-18977	201	42	khan	khan	PROPN
ajfa-18977	201	43	,	,	PUNCT
ajfa-18977	201	44	volunta	volunta	NOUN
ajfa-18977	201	45	dimensi	dimensi	NOUN
ajfa-18977	201	46	allows	allow	VERB
ajfa-18977	201	47	t7	t7	PROPN
ajfa-18977	201	48	t8	t8	PROPN
ajfa-18977	201	49	t9	t9	PROPN
ajfa-18977	201	50	t10	t10	NOUN
ajfa-18977	201	51	ussion	ussion	NOUN
ajfa-18977	201	52	3	3	NUM
ajfa-18977	201	53	indicates	indicate	VERB
ajfa-18977	201	54	t	t	PROPN
ajfa-18977	201	55	ul	ul	INTJ
ajfa-18977	201	56	represent	represent	VERB
ajfa-18977	201	57	es	es	ADP
ajfa-18977	201	58	related	relate	VERB
ajfa-18977	201	59	to	to	ADP
ajfa-18977	201	60	ential	ential	PROPN
ajfa-18977	201	61	qualit	qualit	VERB
ajfa-18977	201	62	89	89	NUM
ajfa-18977	201	63	was	be	AUX
ajfa-18977	201	64	also	also	ADV
ajfa-18977	201	65	ance	ance	NOUN
ajfa-18977	201	66	4	4	NUM
ajfa-18977	201	67	)	)	PUNCT
ajfa-18977	201	68	,	,	PUNCT
ajfa-18977	201	69	th	th	X
ajfa-18977	201	70	mance	mance	NOUN
ajfa-18977	201	71	(	(	PUNCT
ajfa-18977	201	72	fait	fait	NOUN
ajfa-18977	201	73	ed	ed	PROPN
ajfa-18977	201	74	annually	annually	ADV
ajfa-18977	201	75	improving	improve	VERB
ajfa-18977	201	76	q	q	PROPN
ajfa-18977	201	77	ation	ation	PROPN
ajfa-18977	201	78	suppo	suppo	PROPN
ajfa-18977	201	79	rability	rability	NOUN
ajfa-18977	201	80	4	4	NUM
ajfa-18977	201	81	,	,	PUNCT
ajfa-18977	201	82	w	w	VERB
ajfa-18977	201	83	us	we	PRON
ajfa-18977	201	84	accountin	accountin	PROPN
ajfa-18977	201	85	s	s	PROPN
ajfa-18977	201	86	figures	figure	NOUN
ajfa-18977	201	87	arability	arability	NOUN
ajfa-18977	201	88	3	3	NUM
ajfa-18977	201	89	)	)	PUNCT
ajfa-18977	201	90	ency	ency	NOUN
ajfa-18977	201	91	of	of	ADP
ajfa-18977	201	92	the	the	DET
ajfa-18977	201	93	ll	ll	NOUN
ajfa-18977	201	94	highly	highly	ADV
ajfa-18977	201	95	ra	ra	PROPN
ajfa-18977	201	96	er	er	INTJ
ajfa-18977	201	97	,	,	PUNCT
ajfa-18977	201	98	received	receive	VERB
ajfa-18977	201	99	ss	ss	PROPN
ajfa-18977	201	100	's	's	PART
ajfa-18977	201	101	decision	decision	NOUN
ajfa-18977	201	102	g	g	ADP
ajfa-18977	201	103	the	the	DET
ajfa-18977	201	104	oppor	oppor	ADJ
ajfa-18977	201	105	tters	tter	NOUN
ajfa-18977	201	106	(	(	PUNCT
ajfa-18977	201	107	time	time	NOUN
ajfa-18977	201	108	ively	ively	ADV
ajfa-18977	201	109	.	.	PUNCT
ajfa-18977	202	1	l	l	NOUN
ajfa-18977	202	2	,	,	PUNCT
ajfa-18977	202	3	the	the	DET
ajfa-18977	202	4	results	result	NOUN
ajfa-18977	202	5	conceptual	conceptual	ADJ
ajfa-18977	202	6	f	f	PROPN
ajfa-18977	202	7	ntation	ntation	NOUN
ajfa-18977	202	8	,	,	PUNCT
ajfa-18977	202	9	and	and	CCONJ
ajfa-18977	202	10	y	y	PROPN
ajfa-18977	202	11	of	of	ADP
ajfa-18977	202	12	the	the	DET
ajfa-18977	202	13	rep	rep	PROPN
ajfa-18977	202	14	e	e	PROPN
ajfa-18977	202	15	requires	require	VERB
ajfa-18977	202	16	i	i	PRON
ajfa-18977	202	17	ny	ny	PROPN
ajfa-18977	202	18	websites	website	NOUN
ajfa-18977	202	19	2007	2007	NUM
ajfa-18977	202	20	;	;	PUNCT
ajfa-18977	202	21	kelt	kelt	PROPN
ajfa-18977	202	22	ary	ary	PROPN
ajfa-18977	202	23	and	and	CCONJ
ajfa-18977	202	24	tha	tha	ADJ
ajfa-18977	202	25	ions	ion	NOUN
ajfa-18977	202	26	that	that	SCONJ
ajfa-18977	202	27	if	if	SCONJ
ajfa-18977	202	28	managers	manager	NOUN
ajfa-18977	202	29	t	t	VERB
ajfa-18977	202	30	that	that	SCONJ
ajfa-18977	202	31	the	the	DET
ajfa-18977	202	32	ann	ann	PROPN
ajfa-18977	202	33	tation	tation	PROPN
ajfa-18977	202	34	1	1	NUM
ajfa-18977	202	35	)	)	PUNCT
ajfa-18977	202	36	a	a	DET
ajfa-18977	202	37	the	the	DET
ajfa-18977	202	38	applica	applica	PROPN
ajfa-18977	202	39	tative	tative	PROPN
ajfa-18977	202	40	featur	featur	PROPN
ajfa-18977	202	41	o	o	PROPN
ajfa-18977	202	42	assigned	assign	VERB
ajfa-18977	202	43	he	he	PRON
ajfa-18977	202	44	annual	annual	ADJ
ajfa-18977	202	45	thful	thful	ADJ
ajfa-18977	202	46	repres	repre	NOUN
ajfa-18977	202	47	y	y	PROPN
ajfa-18977	202	48	(	(	PUNCT
ajfa-18977	202	49	relevanc	relevanc	PROPN
ajfa-18977	202	50	qualitative	qualitative	PROPN
ajfa-18977	202	51	orting	orte	VERB
ajfa-18977	202	52	the	the	PRON
ajfa-18977	202	53	which	which	PRON
ajfa-18977	202	54	show	show	VERB
ajfa-18977	202	55	ng	ng	PROPN
ajfa-18977	202	56	,	,	PUNCT
ajfa-18977	202	57	also	also	ADV
ajfa-18977	202	58	ob	ob	ADP
ajfa-18977	202	59	adjusted	adjusted	ADJ
ajfa-18977	202	60	f	f	PROPN
ajfa-18977	202	61	,	,	PUNCT
ajfa-18977	202	62	the	the	DET
ajfa-18977	202	63	prese	prese	PROPN
ajfa-18977	202	64	notes	note	NOUN
ajfa-18977	202	65	to	to	ADP
ajfa-18977	202	66	th	th	PRON
ajfa-18977	202	67	ated	ate	VERB
ajfa-18977	202	68	,	,	PUNCT
ajfa-18977	202	69	with	with	ADP
ajfa-18977	202	70	m	m	PROPN
ajfa-18977	202	71	d	d	NOUN
ajfa-18977	202	72	the	the	DET
ajfa-18977	202	73	lowes	lowe	NOUN
ajfa-18977	202	74	n	n	CCONJ
ajfa-18977	202	75	to	to	PART
ajfa-18977	202	76	provid	provid	PROPN
ajfa-18977	202	77	rtunity	rtunity	NOUN
ajfa-18977	202	78	to	to	ADP
ajfa-18977	202	79	s	s	PROPN
ajfa-18977	202	80	eliness	eliness	NOUN
ajfa-18977	202	81	8)	8)	NUM
ajfa-18977	202	82	,	,	PUNCT
ajfa-18977	202	83	s	s	PRON
ajfa-18977	202	84	indicate	indicate	VERB
ajfa-18977	202	85	th	th	X
ajfa-18977	202	86	framework	framework	NOUN
ajfa-18977	202	87	d	d	X
ajfa-18977	202	88	verifiabil	verifiabil	ADJ
ajfa-18977	202	89	porting	porting	NOUN
ajfa-18977	202	90	enti	enti	X
ajfa-18977	202	91	improvemen	improveman	NOUN
ajfa-18977	202	92	.	.	PUNCT
ajfa-18977	203	1	the	the	DET
ajfa-18977	203	2	result	result	PROPN
ajfa-18977	203	3	ton	ton	PROPN
ajfa-18977	203	4	&	&	CCONJ
ajfa-18977	203	5	yang	yang	PROPN
ajfa-18977	203	6	t	t	PROPN
ajfa-18977	203	7	there	there	PRON
ajfa-18977	203	8	are	be	VERB
ajfa-18977	203	9	fr	fr	PROPN
ajfa-18977	203	10	can	can	AUX
ajfa-18977	203	11	oper	oper	VERB
ajfa-18977	203	12	to	to	PART
ajfa-18977	203	13	act	act	VERB
ajfa-18977	203	14	oppor	oppor	ADJ
ajfa-18977	203	15	2.738	2.738	NUM
ajfa-18977	203	16	2.169	2.169	NUM
ajfa-18977	203	17	3.856	3.856	NUM
ajfa-18977	203	18	2.825	2.825	NUM
ajfa-18977	203	19	nual	nual	ADJ
ajfa-18977	203	20	report	report	NOUN
ajfa-18977	203	21	's	's	PART
ajfa-18977	203	22	and	and	CCONJ
ajfa-18977	203	23	based	base	VERB
ajfa-18977	203	24	o	o	PROPN
ajfa-18977	203	25	ation	ation	NOUN
ajfa-18977	203	26	of	of	ADP
ajfa-18977	203	27	fair	fair	ADJ
ajfa-18977	203	28	res	re	NOUN
ajfa-18977	203	29	,	,	PUNCT
ajfa-18977	203	30	both	both	DET
ajfa-18977	203	31	wi	wi	PROPN
ajfa-18977	203	32	to	to	ADP
ajfa-18977	203	33	the	the	DET
ajfa-18977	203	34	foll	foll	PROPN
ajfa-18977	203	35	report	report	PROPN
ajfa-18977	203	36	pr	pr	X
ajfa-18977	203	37	sentation	sentation	NOUN
ajfa-18977	203	38	2	2	NUM
ajfa-18977	203	39	)	)	PUNCT
ajfa-18977	203	40	ce	ce	PROPN
ajfa-18977	203	41	3	3	NUM
ajfa-18977	203	42	)	)	PUNCT
ajfa-18977	203	43	.	.	PUNCT
ajfa-18977	204	1	mean	mean	VERB
ajfa-18977	204	2	characterist	characterist	PROPN
ajfa-18977	204	3	accounting	account	VERB
ajfa-18977	204	4	ws	ws	PROPN
ajfa-18977	204	5	how	how	SCONJ
ajfa-18977	204	6	the	the	PRON
ajfa-18977	204	7	tained	taine	VERB
ajfa-18977	204	8	the	the	PRON
ajfa-18977	204	9	for	for	ADP
ajfa-18977	204	10	policy	policy	NOUN
ajfa-18977	204	11	entation	entation	NOUN
ajfa-18977	204	12	of	of	ADP
ajfa-18977	204	13	he	he	PRON
ajfa-18977	204	14	balance	balance	NOUN
ajfa-18977	204	15	mean	mean	PROPN
ajfa-18977	204	16	scores	score	NOUN
ajfa-18977	204	17	st	st	PROPN
ajfa-18977	204	18	mean	mean	PROPN
ajfa-18977	204	19	sco	sco	PROPN
ajfa-18977	204	20	de	de	X
ajfa-18977	204	21	the	the	DET
ajfa-18977	204	22	most	most	ADJ
ajfa-18977	204	23	subscribe	subscribe	NOUN
ajfa-18977	204	24	fo	fo	ADP
ajfa-18977	204	25	which	which	PRON
ajfa-18977	204	26	res	re	NOUN
ajfa-18977	204	27	hat	hat	NOUN
ajfa-18977	205	1	most	most	ADJ
ajfa-18977	205	2	rep	rep	PROPN
ajfa-18977	205	3	k	k	PROPN
ajfa-18977	205	4	for	for	ADP
ajfa-18977	205	5	financ	financ	PROPN
ajfa-18977	205	6	ity	ity	PROPN
ajfa-18977	205	7	compon	compon	SCONJ
ajfa-18977	205	8	ties	tie	NOUN
ajfa-18977	205	9	perform	perform	VERB
ajfa-18977	205	10	nt	not	PART
ajfa-18977	205	11	,	,	PUNCT
ajfa-18977	205	12	particula	particula	NOUN
ajfa-18977	205	13	ts	ts	ADP
ajfa-18977	205	14	also	also	ADV
ajfa-18977	205	15	appe	appe	PROPN
ajfa-18977	205	16	g	g	PROPN
ajfa-18977	205	17	,	,	PUNCT
ajfa-18977	205	18	2008	2008	NUM
ajfa-18977	205	19	;	;	PUNCT
ajfa-18977	205	20	a	a	DET
ajfa-18977	205	21	currently	currently	ADV
ajfa-18977	205	22	n	n	PRON
ajfa-18977	205	23	rationalize	rationalize	NOUN
ajfa-18977	205	24	.	.	PUNCT
ajfa-18977	206	1	rtunistically	rtunistically	ADV
ajfa-18977	206	2	16	16	NUM
ajfa-18977	206	3	s	s	VERB
ajfa-18977	206	4	justificatio	justificatio	NOUN
ajfa-18977	206	5	on	on	ADP
ajfa-18977	206	6	the	the	DET
ajfa-18977	206	7	com	com	NOUN
ajfa-18977	206	8	value	value	NOUN
ajfa-18977	206	9	(	(	PUNCT
ajfa-18977	206	10	rele	rele	PROPN
ajfa-18977	206	11	ith	ith	PROPN
ajfa-18977	206	12	a	a	DET
ajfa-18977	206	13	mean	mean	ADJ
ajfa-18977	206	14	lowing	lowing	NOUN
ajfa-18977	206	15	hig	hig	NOUN
ajfa-18977	206	16	roviding	rovide	VERB
ajfa-18977	206	17	b	b	NOUN
ajfa-18977	206	18	)	)	PUNCT
ajfa-18977	206	19	,	,	PUNCT
ajfa-18977	206	20	and	and	CCONJ
ajfa-18977	206	21	the	the	DET
ajfa-18977	206	22	nwhile	nwhile	NOUN
ajfa-18977	206	23	,	,	PUNCT
ajfa-18977	206	24	veri	veri	PROPN
ajfa-18977	206	25	tics	tic	NOUN
ajfa-18977	206	26	,	,	PUNCT
ajfa-18977	206	27	meanin	meanin	PROPN
ajfa-18977	206	28	g	g	PROPN
ajfa-18977	206	29	judgment	judgment	NOUN
ajfa-18977	206	30	results	result	NOUN
ajfa-18977	206	31	of	of	ADP
ajfa-18977	206	32	t	t	PROPN
ajfa-18977	206	33	highest	highest	PROPN
ajfa-18977	206	34	rati	rati	PROPN
ajfa-18977	206	35	changes	change	NOUN
ajfa-18977	206	36	graphs	graph	VERB
ajfa-18977	206	37	an	an	DET
ajfa-18977	206	38	sheet	sheet	NOUN
ajfa-18977	206	39	and	and	CCONJ
ajfa-18977	206	40	s	s	NOUN
ajfa-18977	206	41	of	of	ADP
ajfa-18977	206	42	3.78	3.78	NUM
ajfa-18977	206	43	,	,	PUNCT
ajfa-18977	206	44	3	3	NUM
ajfa-18977	206	45	ore	ore	NOUN
ajfa-18977	206	46	of	of	ADP
ajfa-18977	206	47	all	all	DET
ajfa-18977	206	48	t	t	NOUN
ajfa-18977	206	49	t	t	PROPN
ajfa-18977	206	50	recent	recent	ADJ
ajfa-18977	206	51	sto	sto	NOUN
ajfa-18977	206	52	or	or	CCONJ
ajfa-18977	206	53	future	future	NOUN
ajfa-18977	206	54	em	em	PRON
ajfa-18977	206	55	sulted	sulte	VERB
ajfa-18977	206	56	in	in	ADP
ajfa-18977	206	57	m	m	PROPN
ajfa-18977	206	58	porting	port	VERB
ajfa-18977	206	59	entit	entit	ADJ
ajfa-18977	206	60	cial	cial	ADJ
ajfa-18977	206	61	report	report	NOUN
ajfa-18977	206	62	nents	nent	NOUN
ajfa-18977	206	63	.	.	PUNCT
ajfa-18977	207	1	on	on	ADP
ajfa-18977	207	2	th	th	NUM
ajfa-18977	207	3	med	me	VERB
ajfa-18977	207	4	poorly	poorly	ADV
ajfa-18977	207	5	arly	arly	ADV
ajfa-18977	207	6	regardi	regardi	ADJ
ajfa-18977	207	7	ear	ear	NOUN
ajfa-18977	207	8	to	to	PART
ajfa-18977	207	9	be	be	AUX
ajfa-18977	207	10	in	in	ADP
ajfa-18977	207	11	ali	ali	PROPN
ajfa-18977	207	12	khan	khan	PROPN
ajfa-18977	207	13	,	,	PUNCT
ajfa-18977	207	14	20	20	NUM
ajfa-18977	207	15	no	no	ADV
ajfa-18977	207	16	specific	specific	ADJ
ajfa-18977	207	17	in	in	ADP
ajfa-18977	207	18	addition	addition	NOUN
ajfa-18977	207	19	y	y	PROPN
ajfa-18977	207	20	by	by	ADP
ajfa-18977	207	21	taking	take	VERB
ajfa-18977	207	22	asian	asian	ADJ
ajfa-18977	208	1	1	1	NUM
ajfa-18977	208	2	1	1	NUM
ajfa-18977	208	3	0	0	NUM
ajfa-18977	208	4	0	0	NUM
ajfa-18977	208	5	on	on	ADP
ajfa-18977	208	6	for	for	ADP
ajfa-18977	208	7	the	the	DET
ajfa-18977	208	8	c	c	PROPN
ajfa-18977	208	9	mputed	mpute	VERB
ajfa-18977	208	10	anal	anal	ADJ
ajfa-18977	208	11	evance	evance	NOUN
ajfa-18977	208	12	1	1	X
ajfa-18977	208	13	)	)	PUNCT
ajfa-18977	209	1	ob	ob	NOUN
ajfa-18977	209	2	score	score	NOUN
ajfa-18977	209	3	of	of	ADP
ajfa-18977	209	4	5.0	5.0	NUM
ajfa-18977	209	5	hly	hly	ADV
ajfa-18977	209	6	rated	rate	VERB
ajfa-18977	209	7	a	a	DET
ajfa-18977	209	8	alanced	alance	VERB
ajfa-18977	209	9	in	in	ADP
ajfa-18977	209	10	attributes	attribute	NOUN
ajfa-18977	209	11	fiability	fiability	NOUN
ajfa-18977	209	12	1	1	NUM
ajfa-18977	209	13	h	h	NOUN
ajfa-18977	209	14	ng	ng	PROPN
ajfa-18977	209	15	that	that	SCONJ
ajfa-18977	209	16	all	all	DET
ajfa-18977	209	17	t	t	NOUN
ajfa-18977	209	18	option	option	NOUN
ajfa-18977	209	19	.	.	PUNCT
ajfa-18977	210	1	w	w	ADP
ajfa-18977	210	2	the	the	DET
ajfa-18977	210	3	current	current	ADJ
ajfa-18977	210	4	ing	ing	NOUN
ajfa-18977	210	5	.	.	PUNCT
ajfa-18977	211	1	the	the	DET
ajfa-18977	211	2	co	co	NOUN
ajfa-18977	211	3	or	or	CCONJ
ajfa-18977	211	4	revisio	revisio	VERB
ajfa-18977	211	5	nd	nd	PRON
ajfa-18977	211	6	tables	table	NOUN
ajfa-18977	211	7	(	(	PUNCT
ajfa-18977	211	8	u	u	NOUN
ajfa-18977	211	9	income	income	NOUN
ajfa-18977	211	10	sta	sta	NOUN
ajfa-18977	211	11	3.68	3.68	NUM
ajfa-18977	211	12	,	,	PUNCT
ajfa-18977	211	13	and	and	CCONJ
ajfa-18977	211	14	3	3	NUM
ajfa-18977	211	15	the	the	DET
ajfa-18977	211	16	criteria	criterion	NOUN
ajfa-18977	211	17	ck	ck	ADP
ajfa-18977	211	18	price	price	NOUN
ajfa-18977	211	19	in	in	ADP
ajfa-18977	211	20	mail	mail	NOUN
ajfa-18977	211	21	notific	notific	ADJ
ajfa-18977	211	22	mean	mean	PROPN
ajfa-18977	211	23	scor	scor	PROPN
ajfa-18977	211	24	ties	tie	NOUN
ajfa-18977	211	25	have	have	VERB
ajfa-18977	211	26	no	no	DET
ajfa-18977	211	27	ting	ting	NOUN
ajfa-18977	211	28	,	,	PUNCT
ajfa-18977	211	29	"	"	PUNCT
ajfa-18977	211	30	excep	excep	VERB
ajfa-18977	211	31	he	he	PRON
ajfa-18977	211	32	other	other	ADJ
ajfa-18977	211	33	han	han	PROPN
ajfa-18977	211	34	in	in	ADP
ajfa-18977	211	35	the	the	DET
ajfa-18977	211	36	aspe	aspe	PROPN
ajfa-18977	211	37	ng	ng	PROPN
ajfa-18977	211	38	updating	update	VERB
ajfa-18977	211	39	line	line	NOUN
ajfa-18977	211	40	with	with	ADP
ajfa-18977	211	41	th	th	NOUN
ajfa-18977	211	42	016	016	NUM
ajfa-18977	211	43	)	)	PUNCT
ajfa-18977	211	44	,	,	PUNCT
ajfa-18977	211	45	citing	cite	VERB
ajfa-18977	211	46	c	c	PRON
ajfa-18977	211	47	accountin	accountin	VERB
ajfa-18977	211	48	n	n	PROPN
ajfa-18977	211	49	,	,	PUNCT
ajfa-18977	211	50	the	the	DET
ajfa-18977	211	51	absen	absen	NOUN
ajfa-18977	211	52	g	g	PROPN
ajfa-18977	211	53	advantage	advantage	NOUN
ajfa-18977	211	54	n	n	DET
ajfa-18977	211	55	journal	journal	NOUN
ajfa-18977	211	56	of	of	ADP
ajfa-18977	211	57	f	f	PROPN
ajfa-18977	211	58	.179	.179	NUM
ajfa-18977	211	59	.497	.497	NUM
ajfa-18977	211	60	.924	.924	NUM
ajfa-18977	211	61	.805	.805	NUM
ajfa-18977	211	62	hoice	hoice	NOUN
ajfa-18977	211	63	of	of	ADP
ajfa-18977	211	64	ac	ac	PROPN
ajfa-18977	211	65	lysis	lysis	NOUN
ajfa-18977	211	66	of	of	ADP
ajfa-18977	211	67	the	the	DET
ajfa-18977	211	68	btained	btaine	VERB
ajfa-18977	211	69	the	the	DET
ajfa-18977	211	70	0	0	NUM
ajfa-18977	211	71	.	.	PUNCT
ajfa-18977	212	1	a	a	DET
ajfa-18977	212	2	mean	mean	NOUN
ajfa-18977	212	3	s	s	PART
ajfa-18977	212	4	attributes	attribute	NOUN
ajfa-18977	212	5	:	:	PUNCT
ajfa-18977	212	6	t	t	PROPN
ajfa-18977	212	7	nformation	nformation	NOUN
ajfa-18977	212	8	of	of	ADP
ajfa-18977	212	9	financia	financia	PROPN
ajfa-18977	212	10	had	have	VERB
ajfa-18977	212	11	the	the	DET
ajfa-18977	212	12	high	high	ADJ
ajfa-18977	212	13	organizatio	organizatio	NOUN
ajfa-18977	212	14	with	with	ADP
ajfa-18977	212	15	a	a	DET
ajfa-18977	212	16	me	me	PROPN
ajfa-18977	212	17	accounting	accounting	PROPN
ajfa-18977	212	18	ompany	ompany	PROPN
ajfa-18977	212	19	's	's	PART
ajfa-18977	212	20	pr	pr	NOUN
ajfa-18977	212	21	ns	ns	INTJ
ajfa-18977	212	22	in	in	ADP
ajfa-18977	212	23	acc	acc	PROPN
ajfa-18977	212	24	understanda	understanda	PROPN
ajfa-18977	212	25	tements	tement	NOUN
ajfa-18977	212	26	(	(	PUNCT
ajfa-18977	212	27	u	u	NOUN
ajfa-18977	212	28	3.64	3.64	NUM
ajfa-18977	212	29	,	,	PUNCT
ajfa-18977	212	30	respec	respec	PROPN
ajfa-18977	212	31	combined	combine	VERB
ajfa-18977	212	32	.	.	PUNCT
ajfa-18977	213	1	nformation	nformation	NOUN
ajfa-18977	213	2	(	(	PUNCT
ajfa-18977	213	3	cations	cation	NOUN
ajfa-18977	213	4	for	for	ADP
ajfa-18977	213	5	es	es	NOUN
ajfa-18977	213	6	of	of	ADP
ajfa-18977	213	7	1.16	1.16	NUM
ajfa-18977	213	8	ot	ot	NOUN
ajfa-18977	213	9	fully	fully	ADV
ajfa-18977	213	10	com	com	NOUN
ajfa-18977	213	11	pt	pt	NOUN
ajfa-18977	213	12	for	for	ADP
ajfa-18977	213	13	the	the	DET
ajfa-18977	213	14	r	r	NOUN
ajfa-18977	213	15	nd	nd	NOUN
ajfa-18977	213	16	,	,	PUNCT
ajfa-18977	213	17	the	the	DET
ajfa-18977	213	18	anal	anal	ADJ
ajfa-18977	213	19	ect	ect	X
ajfa-18977	213	20	of	of	ADP
ajfa-18977	213	21	timeli	timeli	PROPN
ajfa-18977	213	22	g	g	PROPN
ajfa-18977	213	23	investor	investor	NOUN
ajfa-18977	214	1	r	r	NOUN
ajfa-18977	214	2	he	he	PRON
ajfa-18977	214	3	findings	finding	VERB
ajfa-18977	214	4	g	g	PROPN
ajfa-18977	214	5	that	that	SCONJ
ajfa-18977	214	6	ifr	ifr	PROPN
ajfa-18977	214	7	g	g	PROPN
ajfa-18977	214	8	rules	rule	VERB
ajfa-18977	214	9	def	def	ADJ
ajfa-18977	214	10	nce	nce	NOUN
ajfa-18977	214	11	of	of	ADP
ajfa-18977	214	12	robu	robu	NOUN
ajfa-18977	214	13	of	of	ADP
ajfa-18977	214	14	the	the	DET
ajfa-18977	214	15	repo	repo	NOUN
ajfa-18977	214	16	finance	finance	PROPN
ajfa-18977	214	17	&	&	CCONJ
ajfa-18977	214	18	ac	ac	PROPN
ajfa-18977	214	19	issn	issn	PROPN
ajfa-18977	214	20	19	19	NUM
ajfa-18977	214	21	2024	2024	NUM
ajfa-18977	214	22	,	,	PUNCT
ajfa-18977	214	23	vol	vol	NOUN
ajfa-18977	214	24	.	.	NOUN
ajfa-18977	214	25	1	1	NUM
ajfa-18977	214	26	ajfa.macro	ajfa.macro	PRON
ajfa-18977	214	27	ccounting	ccounte	VERB
ajfa-18977	214	28	pr	pr	NOUN
ajfa-18977	214	29	e	e	NOUN
ajfa-18977	214	30	above	above	ADV
ajfa-18977	214	31	,	,	PUNCT
ajfa-18977	214	32	p	p	PRON
ajfa-18977	214	33	highest	high	ADJ
ajfa-18977	214	34	me	i	PRON
ajfa-18977	214	35	score	score	NOUN
ajfa-18977	214	36	of	of	ADP
ajfa-18977	214	37	4.9	4.9	NUM
ajfa-18977	214	38	the	the	DET
ajfa-18977	214	39	auditor	auditor	NOUN
ajfa-18977	214	40	'	'	PUNCT
ajfa-18977	214	41	explaining	explain	VERB
ajfa-18977	214	42	al	al	PROPN
ajfa-18977	214	43	reports	report	NOUN
ajfa-18977	214	44	ghest	ghest	ADV
ajfa-18977	214	45	mean	mean	NOUN
ajfa-18977	214	46	ons	ons	PROPN
ajfa-18977	214	47	provide	provide	VERB
ajfa-18977	214	48	ean	ean	NOUN
ajfa-18977	214	49	score	score	NOUN
ajfa-18977	214	50	period	period	NOUN
ajfa-18977	214	51	com	com	NOUN
ajfa-18977	214	52	previous	previous	ADJ
ajfa-18977	214	53	acc	acc	PROPN
ajfa-18977	214	54	counting	counting	NOUN
ajfa-18977	214	55	e	e	NOUN
ajfa-18977	214	56	ability	ability	NOUN
ajfa-18977	214	57	5	5	NUM
ajfa-18977	214	58	)	)	PUNCT
ajfa-18977	214	59	,	,	PUNCT
ajfa-18977	214	60	understandab	understandab	PROPN
ajfa-18977	214	61	ctively	ctively	ADV
ajfa-18977	214	62	.	.	PUNCT
ajfa-18977	215	1	tim	tim	PROPN
ajfa-18977	215	2	.	.	PUNCT
ajfa-18977	216	1	this	this	DET
ajfa-18977	216	2	inclu	inclu	PROPN
ajfa-18977	216	3	(	(	PUNCT
ajfa-18977	216	4	timeliness	timeliness	NOUN
ajfa-18977	216	5	press	press	NOUN
ajfa-18977	216	6	relea	relea	NOUN
ajfa-18977	216	7	6	6	NUM
ajfa-18977	216	8	,	,	PUNCT
ajfa-18977	216	9	2.16	2.16	NUM
ajfa-18977	216	10	,	,	PUNCT
ajfa-18977	216	11	an	an	DET
ajfa-18977	216	12	mplied	mplie	VERB
ajfa-18977	216	13	with	with	ADP
ajfa-18977	216	14	m	m	NOUN
ajfa-18977	216	15	relevance	relevance	NOUN
ajfa-18977	216	16	,	,	PUNCT
ajfa-18977	216	17	lysis	lysis	NOUN
ajfa-18977	216	18	shows	show	NOUN
ajfa-18977	216	19	iness	iness	PROPN
ajfa-18977	216	20	.	.	PUNCT
ajfa-18977	217	1	this	this	DET
ajfa-18977	217	2	relations	relation	NOUN
ajfa-18977	217	3	con	con	NOUN
ajfa-18977	217	4	of	of	ADP
ajfa-18977	217	5	past	past	ADJ
ajfa-18977	217	6	res	re	NOUN
ajfa-18977	217	7	information	information	NOUN
ajfa-18977	217	8	fining	fine	VERB
ajfa-18977	217	9	the	the	DET
ajfa-18977	217	10	t	t	PROPN
ajfa-18977	217	11	ust	ust	PROPN
ajfa-18977	217	12	ifr	ifr	PROPN
ajfa-18977	217	13	fram	fram	NOUN
ajfa-18977	217	14	orting	orte	VERB
ajfa-18977	217	15	flexi	flexi	NOUN
ajfa-18977	217	16	ccounting	ccounte	VERB
ajfa-18977	217	17	946	946	NUM
ajfa-18977	217	18	-	-	PUNCT
ajfa-18977	217	19	052x	052x	NUM
ajfa-18977	217	20	16	16	NUM
ajfa-18977	217	21	,	,	PUNCT
ajfa-18977	217	22	no	no	INTJ
ajfa-18977	217	23	.	.	NOUN
ajfa-18977	217	24	1	1	NUM
ajfa-18977	217	25	think.org/	think.org/	NOUN
ajfa-18977	217	26	rinciples	rinciple	NOUN
ajfa-18977	217	27	articular	articular	VERB
ajfa-18977	217	28	an	an	DET
ajfa-18977	217	29	score	score	NOUN
ajfa-18977	217	30	99	99	NUM
ajfa-18977	217	31	,	,	PUNCT
ajfa-18977	217	32	3.99	3.99	NUM
ajfa-18977	217	33	,	,	PUNCT
ajfa-18977	217	34	s	s	VERB
ajfa-18977	217	35	report	report	NOUN
ajfa-18977	217	36	g	g	NOUN
ajfa-18977	217	37	yearly	yearly	ADV
ajfa-18977	217	38	that	that	PRON
ajfa-18977	217	39	are	be	AUX
ajfa-18977	217	40	score	score	NOUN
ajfa-18977	217	41	of	of	ADP
ajfa-18977	217	42	reliable	reliable	ADJ
ajfa-18977	217	43	of	of	ADP
ajfa-18977	217	44	5.0	5.0	NUM
ajfa-18977	217	45	,	,	PUNCT
ajfa-18977	217	46	mpare	mpare	NOUN
ajfa-18977	217	47	to	to	ADP
ajfa-18977	217	48	counting	count	VERB
ajfa-18977	217	49	stimates	stimate	NOUN
ajfa-18977	217	50	and	and	CCONJ
ajfa-18977	217	51	the	the	DET
ajfa-18977	217	52	bility	bility	NOUN
ajfa-18977	217	53	2	2	NUM
ajfa-18977	217	54	)	)	PUNCT
ajfa-18977	217	55	meliness	meliness	NOUN
ajfa-18977	217	56	,	,	PUNCT
ajfa-18977	217	57	udes	ude	VERB
ajfa-18977	217	58	the	the	DET
ajfa-18977	217	59	s	s	NOUN
ajfa-18977	217	60	4	4	NUM
ajfa-18977	217	61	)	)	PUNCT
ajfa-18977	217	62	and	and	CCONJ
ajfa-18977	217	63	ases	as	NOUN
ajfa-18977	217	64	and	and	CCONJ
ajfa-18977	217	65	nd	nd	PRON
ajfa-18977	217	66	2.24	2.24	NUM
ajfa-18977	217	67	masb	masb	NOUN
ajfa-18977	217	68	's	's	PART
ajfa-18977	217	69	faithful	faithful	NOUN
ajfa-18977	217	70	that	that	SCONJ
ajfa-18977	217	71	the	the	DET
ajfa-18977	217	72	specific	specific	ADJ
ajfa-18977	217	73	ntent	ntent	NOUN
ajfa-18977	217	74	on	on	ADP
ajfa-18977	217	75	earchers	earcher	NOUN
ajfa-18977	217	76	n	n	CCONJ
ajfa-18977	217	77	is	be	AUX
ajfa-18977	217	78	still	still	ADV
ajfa-18977	217	79	types	type	NOUN
ajfa-18977	217	80	of	of	ADP
ajfa-18977	217	81	meworks	mework	NOUN
ajfa-18977	217	82	ibility	ibility	NOUN
ajfa-18977	217	83	to	to	PART
ajfa-18977	217	84	arrange	arrange	VERB
ajfa-18977	217	85	reputati	reputati	NOUN
ajfa-18977	217	86	in	in	ADP
ajfa-18977	217	87	this	this	DET
ajfa-18977	217	88	(	(	PUNCT
ajfa-18977	217	89	mia	mia	NOUN
ajfa-18977	217	90	)	)	PUNCT
ajfa-18977	217	91	,	,	PUNCT
ajfa-18977	217	92	push	push	AUX
ajfa-18977	217	93	m	m	PRON
ajfa-18977	217	94	improve	improve	VERB
ajfa-18977	217	95	multina	multina	PROPN
ajfa-18977	217	96	disclosu	disclosu	PROPN
ajfa-18977	217	97	6	6	NUM
ajfa-18977	217	98	.	.	PUNCT
ajfa-18977	218	1	conc	conc	VERB
ajfa-18977	218	2	this	this	PRON
ajfa-18977	218	3	re	re	NOUN
ajfa-18977	218	4	adoptio	adoptio	PROPN
ajfa-18977	218	5	studies	study	NOUN
ajfa-18977	218	6	,	,	PUNCT
ajfa-18977	218	7	masb	masb	NOUN
ajfa-18977	218	8	adaptab	adaptab	VERB
ajfa-18977	218	9	feedbac	feedbac	NOUN
ajfa-18977	218	10	validity	validity	NOUN
ajfa-18977	218	11	qualitat	qualitat	VERB
ajfa-18977	218	12	because	because	SCONJ
ajfa-18977	218	13	besides	besides	SCONJ
ajfa-18977	218	14	investor	investor	NOUN
ajfa-18977	218	15	neverth	neverth	NOUN
ajfa-18977	218	16	literatur	literatur	PROPN
ajfa-18977	218	17	assess	assess	PROPN
ajfa-18977	218	18	t	t	PROPN
ajfa-18977	218	19	digitaliz	digitaliz	NOUN
ajfa-18977	218	20	impacte	impacte	NOUN
ajfa-18977	218	21	which	which	PRON
ajfa-18977	218	22	h	h	NOUN
ajfa-18977	218	23	investor	investor	NOUN
ajfa-18977	218	24	compre	compre	PROPN
ajfa-18977	218	25	improve	improve	VERB
ajfa-18977	218	26	for	for	ADP
ajfa-18977	218	27	pres	pre	NOUN
ajfa-18977	218	28	7	7	NUM
ajfa-18977	218	29	.	.	PUNCT
ajfa-18977	218	30	limi	limi	VERB
ajfa-18977	218	31	the	the	DET
ajfa-18977	218	32	res	re	NOUN
ajfa-18977	218	33	to	to	ADP
ajfa-18977	218	34	the	the	DET
ajfa-18977	218	35	c	c	NOUN
ajfa-18977	218	36	from	from	ADP
ajfa-18977	218	37	bu	bu	PROPN
ajfa-18977	218	38	requirin	requirin	PROPN
ajfa-18977	218	39	concep	concep	PROPN
ajfa-18977	218	40	findings	finding	VERB
ajfa-18977	218	41	limitatio	limitatio	ADV
ajfa-18977	218	42	e	e	X
ajfa-18977	218	43	their	their	PRON
ajfa-18977	218	44	ifr	ifr	NOUN
ajfa-18977	218	45	ion	ion	NOUN
ajfa-18977	218	46	of	of	ADP
ajfa-18977	218	47	the	the	DET
ajfa-18977	218	48	bu	bu	PROPN
ajfa-18977	218	49	regard	regard	NOUN
ajfa-18977	218	50	,	,	PUNCT
ajfa-18977	218	51	nat	nat	PROPN
ajfa-18977	218	52	the	the	DET
ajfa-18977	218	53	securit	securit	NOUN
ajfa-18977	218	54	malaysian	malaysian	ADJ
ajfa-18977	218	55	lis	lis	PROPN
ajfa-18977	218	56	e	e	X
ajfa-18977	218	57	ifrq	ifrq	NOUN
ajfa-18977	218	58	.	.	PUNCT
ajfa-18977	219	1	si	si	PROPN
ajfa-18977	219	2	ational	ational	PROPN
ajfa-18977	219	3	firm	firm	PROPN
ajfa-18977	219	4	ure	ure	PROPN
ajfa-18977	219	5	of	of	ADP
ajfa-18977	219	6	ifr	ifr	PROPN
ajfa-18977	219	7	.	.	PUNCT
ajfa-18977	220	1	clusion	clusion	NOUN
ajfa-18977	220	2	esearch	esearch	NOUN
ajfa-18977	220	3	was	be	AUX
ajfa-18977	220	4	on	on	ADP
ajfa-18977	220	5	of	of	ADP
ajfa-18977	220	6	a	a	DET
ajfa-18977	220	7	spec	spec	NOUN
ajfa-18977	220	8	,	,	PUNCT
ajfa-18977	220	9	according	accord	VERB
ajfa-18977	220	10	in	in	ADP
ajfa-18977	220	11	2018	2018	NUM
ajfa-18977	220	12	.	.	PUNCT
ajfa-18977	221	1	th	th	X
ajfa-18977	221	2	bility	bility	NOUN
ajfa-18977	221	3	throug	throug	PRON
ajfa-18977	221	4	ck	ck	PROPN
ajfa-18977	221	5	.	.	PUNCT
ajfa-18977	222	1	the	the	DET
ajfa-18977	222	2	sco	sco	PROPN
ajfa-18977	222	3	y	y	PROPN
ajfa-18977	222	4	and	and	CCONJ
ajfa-18977	222	5	reliab	reliab	VERB
ajfa-18977	222	6	tive	tive	PROPN
ajfa-18977	222	7	charact	charact	PROPN
ajfa-18977	222	8	e	e	NOUN
ajfa-18977	222	9	it	it	PRON
ajfa-18977	222	10	operati	operati	VERB
ajfa-18977	222	11	s	s	PART
ajfa-18977	222	12	that	that	SCONJ
ajfa-18977	222	13	,	,	PUNCT
ajfa-18977	222	14	the	the	DET
ajfa-18977	222	15	r	r	NOUN
ajfa-18977	222	16	-	-	PUNCT
ajfa-18977	222	17	related	relate	VERB
ajfa-18977	222	18	inf	inf	NOUN
ajfa-18977	222	19	heless	heless	NOUN
ajfa-18977	222	20	,	,	PUNCT
ajfa-18977	222	21	this	this	DET
ajfa-18977	222	22	r	r	NOUN
ajfa-18977	222	23	re	re	NOUN
ajfa-18977	222	24	on	on	ADP
ajfa-18977	222	25	the	the	DET
ajfa-18977	222	26	a	a	DET
ajfa-18977	222	27	the	the	DET
ajfa-18977	222	28	level	level	NOUN
ajfa-18977	222	29	of	of	ADP
ajfa-18977	222	30	zation	zation	NOUN
ajfa-18977	222	31	,	,	PUNCT
ajfa-18977	222	32	whe	whe	PROPN
ajfa-18977	222	33	ed	ed	NOUN
ajfa-18977	222	34	by	by	ADP
ajfa-18977	222	35	techno	techno	NOUN
ajfa-18977	222	36	has	have	AUX
ajfa-18977	222	37	become	become	VERB
ajfa-18977	222	38	rs	rs	ADJ
ajfa-18977	222	39	,	,	PUNCT
ajfa-18977	222	40	and	and	CCONJ
ajfa-18977	222	41	oth	oth	PROPN
ajfa-18977	222	42	ehending	ehende	VERB
ajfa-18977	222	43	if	if	SCONJ
ajfa-18977	222	44	e	e	PROPN
ajfa-18977	222	45	the	the	DET
ajfa-18977	222	46	quality	quality	NOUN
ajfa-18977	222	47	serving	serve	VERB
ajfa-18977	222	48	mar	mar	PROPN
ajfa-18977	222	49	itation	itation	NOUN
ajfa-18977	222	50	search	search	VERB
ajfa-18977	222	51	some	some	DET
ajfa-18977	222	52	collection	collection	NOUN
ajfa-18977	222	53	of	of	ADP
ajfa-18977	222	54	ursa	ursa	NOUN
ajfa-18977	222	55	malays	malays	PROPN
ajfa-18977	222	56	ng	ng	PROPN
ajfa-18977	222	57	researche	researche	VERB
ajfa-18977	222	58	ptual	ptual	ADJ
ajfa-18977	222	59	frame	frame	NOUN
ajfa-18977	223	1	s	s	VERB
ajfa-18977	223	2	may	may	AUX
ajfa-18977	223	3	not	not	PART
ajfa-18977	223	4	b	b	NOUN
ajfa-18977	223	5	on	on	ADP
ajfa-18977	223	6	is	be	AUX
ajfa-18977	223	7	that	that	SCONJ
ajfa-18977	223	8	th	th	X
ajfa-18977	223	9	disclosure	disclosure	NOUN
ajfa-18977	223	10	usiness	usiness	PROPN
ajfa-18977	223	11	itse	itse	VERB
ajfa-18977	223	12	tional	tional	PROPN
ajfa-18977	223	13	regul	regul	PROPN
ajfa-18977	223	14	ty	ty	INTJ
ajfa-18977	223	15	commiss	commiss	PROPN
ajfa-18977	223	16	sted	sted	PROPN
ajfa-18977	223	17	compan	compan	PROPN
ajfa-18977	223	18	imilarly	imilarly	ADV
ajfa-18977	223	19	,	,	PUNCT
ajfa-18977	223	20	in	in	ADP
ajfa-18977	223	21	s	s	PROPN
ajfa-18977	223	22	must	must	AUX
ajfa-18977	223	23	coll	coll	PROPN
ajfa-18977	223	24	s	s	PART
ajfa-18977	223	25	conducted	conduct	VERB
ajfa-18977	223	26	cific	cific	NOUN
ajfa-18977	223	27	attribu	attribu	NOUN
ajfa-18977	223	28	to	to	ADP
ajfa-18977	223	29	the	the	DET
ajfa-18977	223	30	revis	revis	PROPN
ajfa-18977	223	31	he	he	PRON
ajfa-18977	223	32	adopted	adopt	VERB
ajfa-18977	223	33	gh	gh	PROPN
ajfa-18977	223	34	pre	pre	NOUN
ajfa-18977	223	35	-	-	VERB
ajfa-18977	223	36	test	test	VERB
ajfa-18977	223	37	a	a	DET
ajfa-18977	223	38	ores	ore	NOUN
ajfa-18977	223	39	were	be	AUX
ajfa-18977	223	40	th	th	NUM
ajfa-18977	223	41	bility	bility	NOUN
ajfa-18977	223	42	of	of	ADP
ajfa-18977	223	43	the	the	DET
ajfa-18977	223	44	teristics	teristic	NOUN
ajfa-18977	223	45	of	of	ADP
ajfa-18977	223	46	onalises	onalise	NOUN
ajfa-18977	223	47	all	all	DET
ajfa-18977	223	48	research	research	NOUN
ajfa-18977	223	49	formation	formation	NOUN
ajfa-18977	223	50	p	p	NOUN
ajfa-18977	223	51	research	research	NOUN
ajfa-18977	223	52	is	be	AUX
ajfa-18977	223	53	c	c	NOUN
ajfa-18977	223	54	ssessment	ssessment	ADJ
ajfa-18977	223	55	o	o	PROPN
ajfa-18977	223	56	f	f	PROPN
ajfa-18977	223	57	complianc	complianc	VERB
ajfa-18977	223	58	ere	ere	PROPN
ajfa-18977	223	59	the	the	DET
ajfa-18977	223	60	pr	pr	NOUN
ajfa-18977	223	61	ological	ological	ADJ
ajfa-18977	223	62	adv	adv	PROPN
ajfa-18977	223	63	e	e	X
ajfa-18977	223	64	a	a	DET
ajfa-18977	223	65	concern	concern	NOUN
ajfa-18977	223	66	her	her	PRON
ajfa-18977	223	67	key	key	ADJ
ajfa-18977	223	68	st	st	PROPN
ajfa-18977	223	69	frq	frq	PROPN
ajfa-18977	223	70	enable	enable	ADJ
ajfa-18977	223	71	y	y	PROPN
ajfa-18977	223	72	of	of	ADP
ajfa-18977	223	73	ifr	ifr	PROPN
ajfa-18977	223	74	an	an	DET
ajfa-18977	223	75	rket	rket	NOUN
ajfa-18977	223	76	efficien	efficien	PROPN
ajfa-18977	223	77	ehow	ehow	PROPN
ajfa-18977	223	78	comes	come	VERB
ajfa-18977	223	79	f	f	PROPN
ajfa-18977	223	80	secondary	secondary	PROPN
ajfa-18977	223	81	sia	sia	PROPN
ajfa-18977	223	82	and	and	CCONJ
ajfa-18977	223	83	the	the	DET
ajfa-18977	223	84	c	c	NOUN
ajfa-18977	223	85	ers	er	NOUN
ajfa-18977	223	86	to	to	PART
ajfa-18977	223	87	exam	exam	NOUN
ajfa-18977	223	88	work	work	NOUN
ajfa-18977	223	89	for	for	ADP
ajfa-18977	223	90	f	f	PROPN
ajfa-18977	223	91	be	be	AUX
ajfa-18977	223	92	readily	readily	ADV
ajfa-18977	223	93	g	g	PROPN
ajfa-18977	223	94	he	he	PRON
ajfa-18977	223	95	sample	sample	VERB
ajfa-18977	223	96	u	u	NOUN
ajfa-18977	223	97	in	in	ADP
ajfa-18977	223	98	a	a	DET
ajfa-18977	223	99	way	way	NOUN
ajfa-18977	223	100	lf	lf	ADP
ajfa-18977	223	101	(	(	PUNCT
ajfa-18977	223	102	williams	williams	PROPN
ajfa-18977	223	103	atory	atory	PROPN
ajfa-18977	223	104	organ	organ	PROPN
ajfa-18977	223	105	sion	sion	NOUN
ajfa-18977	223	106	,	,	PUNCT
ajfa-18977	223	107	and	and	CCONJ
ajfa-18977	223	108	bu	bu	ADP
ajfa-18977	223	109	nies	ny	NOUN
ajfa-18977	223	110	to	to	ADP
ajfa-18977	223	111	adop	adop	NOUN
ajfa-18977	223	112	nternational	nternational	ADJ
ajfa-18977	223	113	aborate	aborate	NOUN
ajfa-18977	223	114	wit	wit	NOUN
ajfa-18977	223	115	d	d	PROPN
ajfa-18977	223	116	mainly	mainly	ADV
ajfa-18977	223	117	to	to	ADP
ajfa-18977	223	118	ute	ute	PROPN
ajfa-18977	223	119	or	or	CCONJ
ajfa-18977	223	120	item	item	NOUN
ajfa-18977	223	121	sed	se	VERB
ajfa-18977	223	122	"	"	PUNCT
ajfa-18977	223	123	concep	concep	NOUN
ajfa-18977	223	124	measuring	measure	VERB
ajfa-18977	223	125	i	i	PRON
ajfa-18977	223	126	and	and	CCONJ
ajfa-18977	223	127	pilot	pilot	PROPN
ajfa-18977	223	128	tes	tes	PROPN
ajfa-18977	223	129	hen	hen	PROPN
ajfa-18977	223	130	verified	verify	VERB
ajfa-18977	223	131	e	e	NOUN
ajfa-18977	223	132	results	result	NOUN
ajfa-18977	223	133	.	.	PUNCT
ajfa-18977	224	1	p	p	X
ajfa-18977	224	2	financial	financial	ADJ
ajfa-18977	224	3	re	re	ADP
ajfa-18977	224	4	l	l	NOUN
ajfa-18977	224	5	the	the	DET
ajfa-18977	224	6	critic	critic	NOUN
ajfa-18977	224	7	also	also	ADV
ajfa-18977	224	8	involv	involv	VERB
ajfa-18977	224	9	published	publish	VERB
ajfa-18977	224	10	on	on	ADP
ajfa-18977	224	11	considered	consider	VERB
ajfa-18977	224	12	of	of	ADP
ajfa-18977	224	13	ifr	ifr	PROPN
ajfa-18977	224	14	,	,	PUNCT
ajfa-18977	224	15	the	the	DET
ajfa-18977	224	16	ce	ce	PROPN
ajfa-18977	224	17	on	on	ADP
ajfa-18977	224	18	qualit	qualit	PROPN
ajfa-18977	224	19	ocess	ocess	NOUN
ajfa-18977	224	20	of	of	ADP
ajfa-18977	224	21	g	g	PROPN
ajfa-18977	224	22	vancement	vancement	NOUN
ajfa-18977	224	23	,	,	PUNCT
ajfa-18977	224	24	n	n	CCONJ
ajfa-18977	224	25	for	for	ADP
ajfa-18977	224	26	those	those	DET
ajfa-18977	224	27	takeholders	takeholder	NOUN
ajfa-18977	224	28	es	es	X
ajfa-18977	224	29	regulato	regulato	VERB
ajfa-18977	224	30	nd	nd	INTJ
ajfa-18977	224	31	to	to	ADP
ajfa-18977	224	32	harness	harness	ADJ
ajfa-18977	224	33	ncy	ncy	NOUN
ajfa-18977	224	34	in	in	ADP
ajfa-18977	224	35	the	the	DET
ajfa-18977	224	36	ag	ag	PROPN
ajfa-18977	224	37	s	s	PROPN
ajfa-18977	224	38	with	with	ADP
ajfa-18977	224	39	seve	seve	PROPN
ajfa-18977	224	40	y	y	PROPN
ajfa-18977	224	41	data	data	PROPN
ajfa-18977	224	42	,	,	PUNCT
ajfa-18977	224	43	only	only	ADV
ajfa-18977	224	44	company	company	NOUN
ajfa-18977	224	45	's	's	PART
ajfa-18977	224	46	w	w	PROPN
ajfa-18977	224	47	ine	ine	PROPN
ajfa-18977	224	48	the	the	DET
ajfa-18977	224	49	asso	asso	PROPN
ajfa-18977	224	50	inancial	inancial	ADJ
ajfa-18977	224	51	re	re	PROPN
ajfa-18977	224	52	generalisabl	generalisabl	PROPN
ajfa-18977	224	53	used	use	VERB
ajfa-18977	224	54	in	in	ADP
ajfa-18977	224	55	the	the	DET
ajfa-18977	224	56	r	r	NOUN
ajfa-18977	224	57	17	17	NUM
ajfa-18977	224	58	that	that	PRON
ajfa-18977	224	59	serves	serve	VERB
ajfa-18977	224	60	s	s	NOUN
ajfa-18977	224	61	,	,	PUNCT
ajfa-18977	224	62	2008	2008	NUM
ajfa-18977	224	63	;	;	PUNCT
ajfa-18977	224	64	ke	ke	NOUN
ajfa-18977	224	65	nizations	nization	NOUN
ajfa-18977	224	66	lik	lik	PROPN
ajfa-18977	224	67	ursa	ursa	PROPN
ajfa-18977	224	68	malays	malays	PROPN
ajfa-18977	224	69	pt	pt	VERB
ajfa-18977	224	70	the	the	DET
ajfa-18977	224	71	revise	revise	PROPN
ajfa-18977	224	72	regulatory	regulatory	PROPN
ajfa-18977	224	73	th	th	X
ajfa-18977	224	74	national	national	PROPN
ajfa-18977	224	75	o	o	PROPN
ajfa-18977	224	76	bridge	bridge	PROPN
ajfa-18977	224	77	th	th	X
ajfa-18977	224	78	that	that	PRON
ajfa-18977	224	79	was	be	AUX
ajfa-18977	224	80	d	d	PROPN
ajfa-18977	224	81	ptual	ptual	ADJ
ajfa-18977	224	82	frame	frame	NOUN
ajfa-18977	224	83	instruments	instrument	NOUN
ajfa-18977	224	84	sts	st	NOUN
ajfa-18977	224	85	,	,	PUNCT
ajfa-18977	224	86	which	which	PRON
ajfa-18977	224	87	i	i	PRON
ajfa-18977	224	88	d	d	VERB
ajfa-18977	224	89	by	by	ADP
ajfa-18977	224	90	an	an	DET
ajfa-18977	224	91	ind	ind	NOUN
ajfa-18977	224	92	previous	previous	ADJ
ajfa-18977	224	93	stu	stu	PROPN
ajfa-18977	224	94	eporting	eporte	VERB
ajfa-18977	224	95	is	be	AUX
ajfa-18977	224	96	al	al	PROPN
ajfa-18977	224	97	attribute	attribute	PROPN
ajfa-18977	224	98	ves	ves	PRON
ajfa-18977	224	99	assessi	assessi	ADJ
ajfa-18977	224	100	n	n	PRON
ajfa-18977	224	101	corporate	corporate	ADJ
ajfa-18977	224	102	significant	significant	ADJ
ajfa-18977	224	103	e	e	NOUN
ajfa-18977	224	104	study	study	NOUN
ajfa-18977	225	1	also	also	ADV
ajfa-18977	225	2	tative	tative	VERB
ajfa-18977	225	3	chara	chara	PROPN
ajfa-18977	225	4	generating	generate	VERB
ajfa-18977	225	5	this	this	DET
ajfa-18977	225	6	study	study	NOUN
ajfa-18977	225	7	f	f	PROPN
ajfa-18977	225	8	e	e	PROPN
ajfa-18977	225	9	involved	involve	VERB
ajfa-18977	225	10	s.	s.	PROPN
ajfa-18977	225	11	as	as	ADP
ajfa-18977	225	12	a	a	DET
ajfa-18977	225	13	re	re	NOUN
ajfa-18977	225	14	ory	ory	NOUN
ajfa-18977	225	15	bodies	body	NOUN
ajfa-18977	225	16	s	s	VERB
ajfa-18977	225	17	the	the	DET
ajfa-18977	225	18	best	good	ADJ
ajfa-18977	225	19	p	p	X
ajfa-18977	225	20	ge	ge	PROPN
ajfa-18977	225	21	of	of	ADP
ajfa-18977	225	22	the	the	DET
ajfa-18977	225	23	4.0	4.0	NUM
ajfa-18977	225	24	eral	eral	ADJ
ajfa-18977	225	25	limitatio	limitatio	NOUN
ajfa-18977	225	26	covers	cover	VERB
ajfa-18977	225	27	201	201	NUM
ajfa-18977	225	28	websites	website	NOUN
ajfa-18977	225	29	.	.	PUNCT
ajfa-18977	226	1	t	t	NOUN
ajfa-18977	226	2	ociation	ociation	NOUN
ajfa-18977	226	3	betw	betw	NOUN
ajfa-18977	226	4	eporting	eporte	VERB
ajfa-18977	226	5	"	"	PUNCT
ajfa-18977	226	6	iss	iss	PROPN
ajfa-18977	226	7	le	le	X
ajfa-18977	226	8	to	to	PART
ajfa-18977	226	9	corres	corres	PROPN
ajfa-18977	226	10	research	research	PROPN
ajfa-18977	226	11	is	be	AUX
ajfa-18977	226	12	c	c	PROPN
ajfa-18977	226	13	asian	asian	PROPN
ajfa-18977	226	14	s	s	VERB
ajfa-18977	226	15	their	their	PRON
ajfa-18977	226	16	pers	per	NOUN
ajfa-18977	226	17	eliwon	eliwon	VERB
ajfa-18977	226	18	et	et	PROPN
ajfa-18977	226	19	al	al	PROPN
ajfa-18977	226	20	.	.	PUNCT
ajfa-18977	227	1	ke	ke	PROPN
ajfa-18977	227	2	the	the	DET
ajfa-18977	227	3	mala	mala	PROPN
ajfa-18977	227	4	sia	sia	PROPN
ajfa-18977	227	5	are	be	AUX
ajfa-18977	227	6	urge	urge	ADJ
ajfa-18977	228	1	d	d	ADP
ajfa-18977	228	2	conceptua	conceptua	PROPN
ajfa-18977	228	3	y	y	PROPN
ajfa-18977	228	4	agencies	agency	NOUN
ajfa-18977	228	5	,	,	PUNCT
ajfa-18977	228	6	regulators	regulator	NOUN
ajfa-18977	228	7	t	t	NOUN
ajfa-18977	228	8	he	he	PRON
ajfa-18977	228	9	gaps	gap	VERB
ajfa-18977	228	10	thro	thro	NOUN
ajfa-18977	228	11	developed	develop	VERB
ajfa-18977	228	12	a	a	DET
ajfa-18977	228	13	ework	ework	NOUN
ajfa-18977	228	14	for	for	ADP
ajfa-18977	228	15	f	f	PROPN
ajfa-18977	228	16	s	s	NOUN
ajfa-18977	228	17	are	be	AUX
ajfa-18977	228	18	then	then	ADV
ajfa-18977	228	19	te	te	PART
ajfa-18977	228	20	nvolve	nvolve	VERB
ajfa-18977	228	21	obta	obta	ADV
ajfa-18977	228	22	dependent	dependent	ADJ
ajfa-18977	228	23	ac	ac	PROPN
ajfa-18977	228	24	udies	udie	NOUN
ajfa-18977	228	25	collec	collec	NOUN
ajfa-18977	228	26	vital	vital	ADJ
ajfa-18977	228	27	to	to	ADP
ajfa-18977	228	28	ge	ge	PROPN
ajfa-18977	228	29	es	es	AUX
ajfa-18977	228	30	recognise	recognise	VERB
ajfa-18977	228	31	ing	ing	ADJ
ajfa-18977	228	32	timelin	timelin	PROPN
ajfa-18977	228	33	websites	website	NOUN
ajfa-18977	228	34	.	.	PUNCT
ajfa-18977	229	1	because	because	SCONJ
ajfa-18977	229	2	,	,	PUNCT
ajfa-18977	229	3	ap	ap	PROPN
ajfa-18977	229	4	o	o	PROPN
ajfa-18977	229	5	offers	offer	VERB
ajfa-18977	229	6	a	a	DET
ajfa-18977	229	7	m	m	NOUN
ajfa-18977	229	8	acteristics	acteristics	NOUN
ajfa-18977	229	9	o	o	NOUN
ajfa-18977	229	10	business	business	NOUN
ajfa-18977	229	11	in	in	ADP
ajfa-18977	229	12	further	further	ADJ
ajfa-18977	229	13	foste	foste	NOUN
ajfa-18977	229	14	in	in	ADP
ajfa-18977	229	15	preparin	preparin	NOUN
ajfa-18977	229	16	esult	esult	NOUN
ajfa-18977	229	17	,	,	PUNCT
ajfa-18977	229	18	under	under	ADP
ajfa-18977	229	19	to	to	ADP
ajfa-18977	229	20	implem	implem	NOUN
ajfa-18977	229	21	ractices	ractice	NOUN
ajfa-18977	229	22	of	of	ADP
ajfa-18977	229	23	i	i	PROPN
ajfa-18977	229	24	0	0	NUM
ajfa-18977	229	25	industrial	industrial	PROPN
ajfa-18977	229	26	ons	ons	PROPN
ajfa-18977	229	27	.	.	PUNCT
ajfa-18977	230	1	the	the	DET
ajfa-18977	230	2	sc	sc	PROPN
ajfa-18977	230	3	8	8	NUM
ajfa-18977	230	4	.	.	PUNCT
ajfa-18977	231	1	this	this	PRON
ajfa-18977	231	2	is	be	AUX
ajfa-18977	231	3	d	d	NOUN
ajfa-18977	231	4	this	this	PRON
ajfa-18977	231	5	also	also	ADV
ajfa-18977	231	6	alig	alig	PROPN
ajfa-18977	231	7	ween	ween	PROPN
ajfa-18977	231	8	the	the	DET
ajfa-18977	231	9	la	la	PROPN
ajfa-18977	231	10	sued	sue	VERB
ajfa-18977	231	11	by	by	ADP
ajfa-18977	231	12	ma	ma	PROPN
ajfa-18977	231	13	spond	spond	PROPN
ajfa-18977	231	14	to	to	ADP
ajfa-18977	231	15	oth	oth	PROPN
ajfa-18977	231	16	confined	confine	VERB
ajfa-18977	231	17	to	to	ADP
ajfa-18977	231	18	n	n	PRON
ajfa-18977	231	19	journal	journal	NOUN
ajfa-18977	231	20	of	of	ADP
ajfa-18977	231	21	f	f	PROPN
ajfa-18977	231	22	sonal	sonal	PROPN
ajfa-18977	231	23	intere	intere	PROPN
ajfa-18977	231	24	,	,	PUNCT
ajfa-18977	231	25	2017	2017	NUM
ajfa-18977	231	26	)	)	PUNCT
ajfa-18977	231	27	.	.	PUNCT
ajfa-18977	232	1	aysia	aysia	PROPN
ajfa-18977	232	2	institu	institu	PROPN
ajfa-18977	232	3	d	d	PROPN
ajfa-18977	232	4	to	to	AUX
ajfa-18977	232	5	work	work	VERB
ajfa-18977	232	6	c	c	PROPN
ajfa-18977	232	7	al	al	PROPN
ajfa-18977	232	8	framewor	framewor	PROPN
ajfa-18977	232	9	trade	trade	PROPN
ajfa-18977	232	10	assoc	assoc	PROPN
ajfa-18977	232	11	to	to	PART
ajfa-18977	232	12	ensure	ensure	VERB
ajfa-18977	232	13	a	a	DET
ajfa-18977	232	14	ough	ough	ADJ
ajfa-18977	232	15	proce	proce	NOUN
ajfa-18977	232	16	and	and	CCONJ
ajfa-18977	232	17	expand	expand	VERB
ajfa-18977	232	18	financial	financial	ADJ
ajfa-18977	232	19	re	re	VERB
ajfa-18977	232	20	ested	este	VERB
ajfa-18977	232	21	for	for	ADP
ajfa-18977	232	22	the	the	DET
ajfa-18977	232	23	aining	aining	NOUN
ajfa-18977	232	24	exper	exper	PROPN
ajfa-18977	232	25	ccountant	ccountant	PROPN
ajfa-18977	232	26	,	,	PUNCT
ajfa-18977	232	27	w	w	AUX
ajfa-18977	232	28	ctively	ctively	ADV
ajfa-18977	232	29	note	note	VERB
ajfa-18977	232	30	enerating	enerate	VERB
ajfa-18977	232	31	m	m	PROPN
ajfa-18977	232	32	ed	ed	NOUN
ajfa-18977	232	33	by	by	ADP
ajfa-18977	232	34	mas	mas	PROPN
ajfa-18977	232	35	ness	ness	PROPN
ajfa-18977	232	36	,	,	PUNCT
ajfa-18977	232	37	which	which	PRON
ajfa-18977	232	38	part	part	NOUN
ajfa-18977	232	39	from	from	ADP
ajfa-18977	232	40	en	en	X
ajfa-18977	232	41	measuring	measure	VERB
ajfa-18977	232	42	m	m	PROPN
ajfa-18977	232	43	of	of	ADP
ajfa-18977	232	44	ifr	ifr	PROPN
ajfa-18977	232	45	.	.	PUNCT
ajfa-18977	233	1	in	in	ADP
ajfa-18977	233	2	t	t	PROPN
ajfa-18977	233	3	nformation	nformation	NOUN
ajfa-18977	233	4	ers	er	VERB
ajfa-18977	233	5	the	the	DET
ajfa-18977	233	6	unde	unde	PROPN
ajfa-18977	233	7	ng	ng	PROPN
ajfa-18977	233	8	financia	financia	PROPN
ajfa-18977	233	9	rstanding	rstanding	PROPN
ajfa-18977	233	10	t	t	PROPN
ajfa-18977	233	11	ment	ment	PROPN
ajfa-18977	233	12	accoun	accoun	PROPN
ajfa-18977	233	13	ifr	ifr	PROPN
ajfa-18977	233	14	govern	govern	PROPN
ajfa-18977	233	15	revolution	revolution	PROPN
ajfa-18977	233	16	ope	ope	NOUN
ajfa-18977	233	17	of	of	ADP
ajfa-18977	233	18	the	the	DET
ajfa-18977	233	19	due	due	ADJ
ajfa-18977	233	20	to	to	ADP
ajfa-18977	233	21	the	the	DET
ajfa-18977	233	22	da	da	PROPN
ajfa-18977	233	23	gns	gns	NOUN
ajfa-18977	233	24	with	with	ADP
ajfa-18977	233	25	the	the	DET
ajfa-18977	233	26	atest	at	ADJ
ajfa-18977	233	27	financi	financi	PROPN
ajfa-18977	233	28	asb	asb	PROPN
ajfa-18977	233	29	(	(	PUNCT
ajfa-18977	233	30	2018	2018	NUM
ajfa-18977	233	31	)	)	PUNCT
ajfa-18977	233	32	her	her	PRON
ajfa-18977	233	33	reportin	reportin	NOUN
ajfa-18977	233	34	listed	list	VERB
ajfa-18977	233	35	comp	comp	PROPN
ajfa-18977	233	36	finance	finance	PROPN
ajfa-18977	233	37	&	&	CCONJ
ajfa-18977	233	38	ac	ac	PROPN
ajfa-18977	233	39	issn	issn	PROPN
ajfa-18977	233	40	19	19	NUM
ajfa-18977	233	41	2024	2024	NUM
ajfa-18977	233	42	,	,	PUNCT
ajfa-18977	233	43	vol	vol	NOUN
ajfa-18977	233	44	.	.	NOUN
ajfa-18977	233	45	1	1	NUM
ajfa-18977	233	46	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	233	47	ests	est	NOUN
ajfa-18977	233	48	as	as	ADP
ajfa-18977	233	49	wel	wel	PROPN
ajfa-18977	233	50	ute	ute	PROPN
ajfa-18977	233	51	of	of	ADP
ajfa-18977	233	52	acco	acco	PROPN
ajfa-18977	233	53	collectively	collectively	PROPN
ajfa-18977	233	54	rk	rk	PROPN
ajfa-18977	233	55	masb	masb	NOUN
ajfa-18977	233	56	(	(	PUNCT
ajfa-18977	233	57	2	2	NUM
ajfa-18977	233	58	ciations	ciation	NOUN
ajfa-18977	233	59	,	,	PUNCT
ajfa-18977	233	60	an	an	DET
ajfa-18977	233	61	more	more	ADV
ajfa-18977	233	62	stand	stand	NOUN
ajfa-18977	233	63	esses	esse	NOUN
ajfa-18977	233	64	involv	involv	VERB
ajfa-18977	233	65	ded	de	VERB
ajfa-18977	233	66	in	in	ADP
ajfa-18977	233	67	the	the	DET
ajfa-18977	233	68	p	p	NOUN
ajfa-18977	233	69	eporting	eporte	VERB
ajfa-18977	233	70	"	"	PUNCT
ajfa-18977	233	71	is	be	AUX
ajfa-18977	233	72	eir	eir	PROPN
ajfa-18977	233	73	applicab	applicab	PROPN
ajfa-18977	233	74	ert	ert	PROPN
ajfa-18977	233	75	views	view	VERB
ajfa-18977	233	76	an	an	DET
ajfa-18977	233	77	who	who	PRON
ajfa-18977	233	78	confir	confir	NOUN
ajfa-18977	233	79	e	e	NOUN
ajfa-18977	233	80	that	that	PRON
ajfa-18977	233	81	asses	asse	VERB
ajfa-18977	233	82	more	more	ADV
ajfa-18977	233	83	reliable	reliable	ADJ
ajfa-18977	233	84	sb	sb	PROPN
ajfa-18977	233	85	(	(	PUNCT
ajfa-18977	233	86	2018	2018	NUM
ajfa-18977	233	87	)	)	PUNCT
ajfa-18977	234	1	h	h	NOUN
ajfa-18977	234	2	is	be	AUX
ajfa-18977	234	3	conne	conne	PROPN
ajfa-18977	234	4	nriching	nriche	VERB
ajfa-18977	234	5	the	the	DET
ajfa-18977	234	6	mechanism	mechanism	NOUN
ajfa-18977	234	7	the	the	DET
ajfa-18977	234	8	age	age	NOUN
ajfa-18977	234	9	of	of	ADP
ajfa-18977	234	10	b	b	PROPN
ajfa-18977	234	11	has	have	AUX
ajfa-18977	234	12	been	be	AUX
ajfa-18977	234	13	erstanding	erstande	VERB
ajfa-18977	234	14	o	o	PROPN
ajfa-18977	234	15	al	al	PROPN
ajfa-18977	234	16	reports	report	VERB
ajfa-18977	234	17	,	,	PUNCT
ajfa-18977	234	18	a	a	DET
ajfa-18977	234	19	the	the	DET
ajfa-18977	234	20	import	import	NOUN
ajfa-18977	234	21	nting	nte	VERB
ajfa-18977	234	22	refor	refor	PROPN
ajfa-18977	234	23	nance	nance	NOUN
ajfa-18977	234	24	,	,	PUNCT
ajfa-18977	234	25	which	which	PRON
ajfa-18977	234	26	n.	n.	NOUN
ajfa-18977	234	27	  	  	SPACE
ajfa-18977	234	28	study	study	NOUN
ajfa-18977	234	29	,	,	PUNCT
ajfa-18977	234	30	whic	whic	PROPN
ajfa-18977	234	31	data	datum	NOUN
ajfa-18977	234	32	source	source	NOUN
ajfa-18977	234	33	o	o	PROPN
ajfa-18977	234	34	e	e	NOUN
ajfa-18977	234	35	study	study	NOUN
ajfa-18977	234	36	's	's	PART
ajfa-18977	234	37	obj	obj	PROPN
ajfa-18977	234	38	ial	ial	PROPN
ajfa-18977	234	39	reports	report	NOUN
ajfa-18977	234	40	a	a	PRON
ajfa-18977	234	41	)	)	PUNCT
ajfa-18977	234	42	.	.	PUNCT
ajfa-18977	235	1	thus	thus	ADV
ajfa-18977	235	2	,	,	PUNCT
ajfa-18977	235	3	the	the	DET
ajfa-18977	235	4	ng	ng	PROPN
ajfa-18977	235	5	periods	period	NOUN
ajfa-18977	235	6	.	.	PUNCT
ajfa-18977	236	1	panies	panie	NOUN
ajfa-18977	236	2	regis	regis	PROPN
ajfa-18977	236	3	ccounting	ccounte	VERB
ajfa-18977	236	4	946	946	NUM
ajfa-18977	236	5	-	-	PUNCT
ajfa-18977	236	6	052x	052x	NUM
ajfa-18977	236	7	16	16	NUM
ajfa-18977	236	8	,	,	PUNCT
ajfa-18977	236	9	no	no	INTJ
ajfa-18977	236	10	.	.	NOUN
ajfa-18977	236	11	1	1	NUM
ajfa-18977	236	12	think.org/	think.org/	NOUN
ajfa-18977	236	13	l	l	NOUN
ajfa-18977	236	14	as	as	ADP
ajfa-18977	236	15	the	the	DET
ajfa-18977	236	16	ountants	ountant	NOUN
ajfa-18977	236	17	more	more	ADJ
ajfa-18977	236	18	to	to	ADP
ajfa-18977	236	19	2018	2018	NUM
ajfa-18977	236	20	)	)	PUNCT
ajfa-18977	236	21	to	to	ADP
ajfa-18977	236	22	nd	nd	ADV
ajfa-18977	236	23	large	large	ADJ
ajfa-18977	236	24	dardized	dardized	ADJ
ajfa-18977	236	25	ving	ve	VERB
ajfa-18977	236	26	the	the	DET
ajfa-18977	236	27	previous	previous	ADJ
ajfa-18977	236	28	ssued	ssue	VERB
ajfa-18977	236	29	by	by	ADP
ajfa-18977	236	30	ility	ility	NOUN
ajfa-18977	236	31	and	and	CCONJ
ajfa-18977	236	32	nd	nd	PRON
ajfa-18977	236	33	expert	expert	NOUN
ajfa-18977	236	34	med	me	VERB
ajfa-18977	236	35	the	the	DET
ajfa-18977	236	36	sing	sing	NOUN
ajfa-18977	236	37	the	the	DET
ajfa-18977	236	38	e	e	NOUN
ajfa-18977	236	39	results	result	NOUN
ajfa-18977	236	40	in	in	ADP
ajfa-18977	236	41	ifr	ifr	PROPN
ajfa-18977	236	42	.	.	PUNCT
ajfa-18977	236	43	ected	ecte	VERB
ajfa-18977	236	44	to	to	ADP
ajfa-18977	236	45	body	body	NOUN
ajfa-18977	236	46	of	of	ADP
ajfa-18977	236	47	that	that	PRON
ajfa-18977	236	48	can	can	AUX
ajfa-18977	236	49	business	business	VERB
ajfa-18977	236	50	rapidly	rapidly	ADV
ajfa-18977	236	51	of	of	ADP
ajfa-18977	236	52	ifrq	ifrq	ADJ
ajfa-18977	236	53	,	,	PUNCT
ajfa-18977	236	54	auditors	auditor	NOUN
ajfa-18977	236	55	,	,	PUNCT
ajfa-18977	236	56	ance	ance	NOUN
ajfa-18977	236	57	of	of	ADP
ajfa-18977	236	58	rms	rm	NOUN
ajfa-18977	236	59	that	that	PRON
ajfa-18977	236	60	h	h	NOUN
ajfa-18977	236	61	is	be	AUX
ajfa-18977	236	62	vital	vital	ADJ
ajfa-18977	236	63	ch	ch	NOUN
ajfa-18977	236	64	refers	refer	NOUN
ajfa-18977	236	65	obtained	obtain	VERB
ajfa-18977	236	66	jectives	jective	NOUN
ajfa-18977	236	67	,	,	PUNCT
ajfa-18977	236	68	and	and	CCONJ
ajfa-18977	236	69	"	"	PUNCT
ajfa-18977	236	70	the	the	DET
ajfa-18977	236	71	e	e	PROPN
ajfa-18977	236	72	study	study	NOUN
ajfa-18977	236	73	's	's	PART
ajfa-18977	236	74	another	another	DET
ajfa-18977	236	75	tered	tere	VERB
ajfa-18977	236	76	on	on	ADP
ajfa-18977	236	77	the	the	DET
ajfa-18977	236	78	mai	mai	PROPN
ajfa-18977	236	79	adequat	adequat	PROPN
ajfa-18977	236	80	future	future	ADJ
ajfa-18977	236	81	r	r	NOUN
ajfa-18977	236	82	possess	possess	NOUN
ajfa-18977	236	83	usability	usability	NOUN
ajfa-18977	236	84	one	one	NUM
ajfa-18977	236	85	-	-	PUNCT
ajfa-18977	236	86	yea	yea	NOUN
ajfa-18977	236	87	compar	compar	PROPN
ajfa-18977	236	88	referen	referen	PROPN
ajfa-18977	236	89	ahmed	ahmed	PROPN
ajfa-18977	236	90	,	,	PUNCT
ajfa-18977	236	91	reportin	reportin	PROPN
ajfa-18977	236	92	7(1	7(1	NUM
ajfa-18977	236	93	)	)	PUNCT
ajfa-18977	236	94	,	,	PUNCT
ajfa-18977	236	95	35	35	NUM
ajfa-18977	236	96	alali	alali	VERB
ajfa-18977	236	97	,	,	PUNCT
ajfa-18977	236	98	f	f	PROPN
ajfa-18977	236	99	mercos	mercos	PROPN
ajfa-18977	236	100	157	157	NUM
ajfa-18977	236	101	-	-	SYM
ajfa-18977	236	102	167	167	NUM
ajfa-18977	236	103	alebrah	alebrah	NOUN
ajfa-18977	236	104	governa	governa	NOUN
ajfa-18977	236	105	univers	univer	NOUN
ajfa-18977	236	106	al	al	PROPN
ajfa-18977	236	107	-	-	PUNCT
ajfa-18977	236	108	dmo	dmo	PROPN
ajfa-18977	236	109	financi	financi	PROPN
ajfa-18977	236	110	corpor	corpor	PROPN
ajfa-18977	236	111	https://d	https://d	PROPN
ajfa-18977	236	112	ali	ali	PROPN
ajfa-18977	236	113	kha	kha	PROPN
ajfa-18977	236	114	financia	financia	PROPN
ajfa-18977	236	115	2086	2086	NUM
ajfa-18977	236	116	-	-	SYM
ajfa-18977	236	117	21	21	NUM
ajfa-18977	236	118	ali	ali	PROPN
ajfa-18977	236	119	kha	kha	PROPN
ajfa-18977	236	120	malays	malays	PROPN
ajfa-18977	236	121	https://d	https://d	PROPN
ajfa-18977	236	122	ali	ali	PROPN
ajfa-18977	236	123	kha	kha	PROPN
ajfa-18977	236	124	percept	percept	PROPN
ajfa-18977	236	125	2014	2014	NUM
ajfa-18977	236	126	)	)	PUNCT
ajfa-18977	236	127	,	,	PUNCT
ajfa-18977	236	128	6	6	NUM
ajfa-18977	236	129	almilia	almilia	NOUN
ajfa-18977	236	130	singapo	singapo	NOUN
ajfa-18977	236	131	477	477	NUM
ajfa-18977	236	132	-	-	SYM
ajfa-18977	236	133	495	495	NUM
ajfa-18977	236	134	amin	amin	NOUN
ajfa-18977	236	135	,	,	PUNCT
ajfa-18977	236	136	h	h	PROPN
ajfa-18977	236	137	continu	continu	PROPN
ajfa-18977	236	138	manage	manage	VERB
ajfa-18977	236	139	in	in	ADP
ajfa-18977	236	140	market	market	NOUN
ajfa-18977	236	141	o	o	NOUN
ajfa-18977	236	142	te	te	ADP
ajfa-18977	236	143	resources	resource	NOUN
ajfa-18977	236	144	research	research	NOUN
ajfa-18977	236	145	sho	sho	NOUN
ajfa-18977	236	146	sing	sing	VERB
ajfa-18977	236	147	the	the	DET
ajfa-18977	236	148	righ	righ	NOUN
ajfa-18977	236	149	y	y	PROPN
ajfa-18977	236	150	and	and	CCONJ
ajfa-18977	236	151	acce	acce	PROPN
ajfa-18977	236	152	ar	ar	PROPN
ajfa-18977	236	153	cross	cross	PROPN
ajfa-18977	236	154	-	-	PROPN
ajfa-18977	236	155	sec	sec	ADJ
ajfa-18977	236	156	rability	rability	NOUN
ajfa-18977	236	157	and	and	CCONJ
ajfa-18977	236	158	nces	nce	NOUN
ajfa-18977	236	159	,	,	PUNCT
ajfa-18977	236	160	a.h	a.h	PROPN
ajfa-18977	236	161	.	.	PROPN
ajfa-18977	236	162	,	,	PUNCT
ajfa-18977	236	163	burt	burt	PROPN
ajfa-18977	236	164	ng	ng	PROPN
ajfa-18977	236	165	in	in	ADP
ajfa-18977	236	166	egypt	egypt	PROPN
ajfa-18977	236	167	5	5	NUM
ajfa-18977	236	168	-	-	SYM
ajfa-18977	236	169	60	60	NUM
ajfa-18977	236	170	.	.	PUNCT
ajfa-18977	237	1	https:/	https:/	PROPN
ajfa-18977	237	2	f.	f.	PROPN
ajfa-18977	237	3	and	and	CCONJ
ajfa-18977	237	4	rom	rom	PROPN
ajfa-18977	237	5	sur	sur	PROPN
ajfa-18977	237	6	(	(	PUNCT
ajfa-18977	237	7	souther	souther	PROPN
ajfa-18977	237	8	7	7	NUM
ajfa-18977	237	9	.	.	PUNCT
ajfa-18977	237	10	https://do	https://do	PROPN
ajfa-18977	237	11	hem	hem	PROPN
ajfa-18977	237	12	,	,	PUNCT
ajfa-18977	237	13	n.	n.	NOUN
ajfa-18977	237	14	(	(	PUNCT
ajfa-18977	237	15	ance	ance	NOUN
ajfa-18977	237	16	and	and	CCONJ
ajfa-18977	237	17	fir	fir	NOUN
ajfa-18977	237	18	sity	sity	NOUN
ajfa-18977	237	19	of	of	ADP
ajfa-18977	237	20	plym	plym	NOUN
ajfa-18977	237	21	our	our	PRON
ajfa-18977	237	22	,	,	PUNCT
ajfa-18977	237	23	a.	a.	PROPN
ajfa-18977	237	24	,	,	PUNCT
ajfa-18977	237	25	ab	ab	PROPN
ajfa-18977	237	26	ial	ial	PROPN
ajfa-18977	237	27	reportin	reportin	PROPN
ajfa-18977	237	28	rate	rate	NOUN
ajfa-18977	237	29	f	f	PROPN
ajfa-18977	237	30	doi.org/10.4	doi.org/10.4	PROPN
ajfa-18977	237	31	an	an	PROPN
ajfa-18977	237	32	,	,	PUNCT
ajfa-18977	237	33	m.	m.	NOUN
ajfa-18977	237	34	n.	n.	PROPN
ajfa-18977	237	35	a	a	PROPN
ajfa-18977	237	36	al	al	PROPN
ajfa-18977	237	37	reporting	report	VERB
ajfa-18977	237	38	100	100	NUM
ajfa-18977	237	39	.	.	PUNCT
ajfa-18977	238	1	an	an	DET
ajfa-18977	238	2	,	,	PUNCT
ajfa-18977	238	3	m.	m.	NOUN
ajfa-18977	238	4	n.	n.	NOUN
ajfa-18977	238	5	a	a	DET
ajfa-18977	238	6	ian	ian	ADJ
ajfa-18977	238	7	comp	comp	PROPN
ajfa-18977	238	8	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18977	238	9	an	an	PROPN
ajfa-18977	238	10	,	,	PUNCT
ajfa-18977	238	11	m.	m.	NOUN
ajfa-18977	238	12	n.	n.	NOUN
ajfa-18977	238	13	a	a	DET
ajfa-18977	238	14	tions	tion	NOUN
ajfa-18977	238	15	.	.	PUNCT
ajfa-18977	239	1	in	in	ADP
ajfa-18977	239	2	re	re	ADP
ajfa-18977	239	3	687	687	NUM
ajfa-18977	239	4	-	-	SYM
ajfa-18977	239	5	699	699	NUM
ajfa-18977	239	6	.	.	PUNCT
ajfa-18977	240	1	sp	sp	ADP
ajfa-18977	240	2	a	a	DET
ajfa-18977	240	3	,	,	PUNCT
ajfa-18977	240	4	l.s	l.s	NOUN
ajfa-18977	240	5	.	.	PUNCT
ajfa-18977	240	6	(	(	PUNCT
ajfa-18977	240	7	201	201	NUM
ajfa-18977	240	8	ore	ore	NOUN
ajfa-18977	240	9	,	,	PUNCT
ajfa-18977	240	10	japan	japan	PROPN
ajfa-18977	240	11	a	a	DET
ajfa-18977	240	12	5	5	NUM
ajfa-18977	240	13	.	.	PUNCT
ajfa-18977	240	14	https://do	https://do	PROPN
ajfa-18977	240	15	h.	h.	PROPN
ajfa-18977	240	16	m.	m.	NOUN
ajfa-18977	240	17	g.	g.	PROPN
ajfa-18977	240	18	a	a	DET
ajfa-18977	240	19	uous	uous	ADJ
ajfa-18977	240	20	auditin	auditin	NOUN
ajfa-18977	240	21	erial	erial	ADJ
ajfa-18977	240	22	auditi	auditi	NOUN
ajfa-18977	240	23	of	of	ADP
ajfa-18977	240	24	bursa	bursa	PROPN
ajfa-18977	240	25	ma	ma	PROPN
ajfa-18977	240	26	s	s	PROPN
ajfa-18977	240	27	to	to	PART
ajfa-18977	240	28	use	use	VERB
ajfa-18977	240	29	and	and	CCONJ
ajfa-18977	240	30	ould	ould	AUX
ajfa-18977	240	31	consid	consid	VERB
ajfa-18977	240	32	ht	ht	PROPN
ajfa-18977	240	33	balance	balance	NOUN
ajfa-18977	240	34	essibility	essibility	NOUN
ajfa-18977	240	35	,	,	PUNCT
ajfa-18977	241	1	n	n	PRON
ajfa-18977	241	2	ctional	ctional	ADJ
ajfa-18977	241	3	stud	stud	NOUN
ajfa-18977	241	4	generalizab	generalizab	PROPN
ajfa-18977	241	5	ton	ton	PROPN
ajfa-18977	241	6	,	,	PUNCT
ajfa-18977	241	7	b.m	b.m	PROPN
ajfa-18977	241	8	.	.	PROPN
ajfa-18977	241	9	a	a	DET
ajfa-18977	241	10	t	t	PROPN
ajfa-18977	241	11	:	:	PUNCT
ajfa-18977	241	12	an	an	DET
ajfa-18977	241	13	explor	explor	PROPN
ajfa-18977	241	14	//doi.org/10	//doi.org/10	SYM
ajfa-18977	241	15	mero	mero	PROPN
ajfa-18977	241	16	,	,	PUNCT
ajfa-18977	241	17	s.	s.	PROPN
ajfa-18977	241	18	(	(	PUNCT
ajfa-18977	241	19	2	2	NUM
ajfa-18977	241	20	rn	rn	ADP
ajfa-18977	241	21	common	common	ADJ
ajfa-18977	241	22	oi.org/10.10	oi.org/10.10	PROPN
ajfa-18977	241	23	(	(	PUNCT
ajfa-18977	241	24	2018	2018	NUM
ajfa-18977	241	25	)	)	PUNCT
ajfa-18977	241	26	.	.	PUNCT
ajfa-18977	242	1	co	co	PROPN
ajfa-18977	242	2	rm	rm	PROPN
ajfa-18977	242	3	financia	financia	PROPN
ajfa-18977	242	4	mouth	mouth	PROPN
ajfa-18977	242	5	)	)	PUNCT
ajfa-18977	242	6	.	.	PUNCT
ajfa-18977	243	1	bbod	bbod	PROPN
ajfa-18977	243	2	,	,	PUNCT
ajfa-18977	243	3	m.f	m.f	PROPN
ajfa-18977	243	4	.	.	PROPN
ajfa-18977	243	5	ng	ng	PROPN
ajfa-18977	243	6	and	and	CCONJ
ajfa-18977	243	7	no	no	DET
ajfa-18977	243	8	finance	finance	NOUN
ajfa-18977	243	9	4018	4018	NUM
ajfa-18977	243	10	/	/	SYM
ajfa-18977	243	11	ijcfa	ijcfa	ADJ
ajfa-18977	243	12	a.	a.	NOUN
ajfa-18977	243	13	and	and	CCONJ
ajfa-18977	243	14	isma	isma	PROPN
ajfa-18977	243	15	g	g	PROPN
ajfa-18977	243	16	:	:	PUNCT
ajfa-18977	243	17	the	the	DET
ajfa-18977	243	18	case	case	NOUN
ajfa-18977	243	19	a.	a.	NOUN
ajfa-18977	243	20	and	and	CCONJ
ajfa-18977	243	21	azizi	azizi	PROPN
ajfa-18977	243	22	panies	panie	NOUN
ajfa-18977	243	23	,	,	PUNCT
ajfa-18977	243	24	asi	asi	NOUN
ajfa-18977	243	25	17576	17576	NUM
ajfa-18977	243	26	/	/	SYM
ajfa-18977	243	27	ajaga	ajaga	NOUN
ajfa-18977	243	28	.	.	PUNCT
ajfa-18977	244	1	(	(	PUNCT
ajfa-18977	244	2	2016	2016	NUM
ajfa-18977	244	3	)	)	PUNCT
ajfa-18977	244	4	.	.	PUNCT
ajfa-18977	245	1	t	t	PROPN
ajfa-18977	245	2	egional	egional	ADJ
ajfa-18977	245	3	con	con	NOUN
ajfa-18977	245	4	pringer	pringer	NOUN
ajfa-18977	245	5	,	,	PUNCT
ajfa-18977	245	6	sin	sin	NOUN
ajfa-18977	245	7	5	5	NUM
ajfa-18977	245	8	)	)	PUNCT
ajfa-18977	245	9	.	.	PUNCT
ajfa-18977	246	1	compar	compar	PROPN
ajfa-18977	246	2	and	and	CCONJ
ajfa-18977	246	3	australi	australi	ADJ
ajfa-18977	246	4	oi.org/10.15	oi.org/10.15	PROPN
ajfa-18977	246	5	and	and	CCONJ
ajfa-18977	246	6	moham	moham	VERB
ajfa-18977	246	7	ng	ng	PROPN
ajfa-18977	246	8	on	on	ADP
ajfa-18977	246	9	the	the	DET
ajfa-18977	246	10	ng	ng	PROPN
ajfa-18977	246	11	journal	journal	PROPN
ajfa-18977	246	12	,	,	PUNCT
ajfa-18977	246	13	alaysia	alaysia	PROPN
ajfa-18977	246	14	.	.	PUNCT
ajfa-18977	247	1	thi	thi	AUX
ajfa-18977	247	2	maintain	maintain	VERB
ajfa-18977	247	3	if	if	SCONJ
ajfa-18977	247	4	der	der	ADJ
ajfa-18977	247	5	having	have	VERB
ajfa-18977	247	6	a	a	DET
ajfa-18977	247	7	between	between	ADP
ajfa-18977	247	8	fin	fin	NOUN
ajfa-18977	247	9	navigation	navigation	NOUN
ajfa-18977	247	10	,	,	PUNCT
ajfa-18977	247	11	dy	dy	NOUN
ajfa-18977	247	12	,	,	PUNCT
ajfa-18977	247	13	the	the	DET
ajfa-18977	247	14	long	long	ADJ
ajfa-18977	247	15	bility	bility	NOUN
ajfa-18977	247	16	of	of	ADP
ajfa-18977	247	17	the	the	PRON
ajfa-18977	247	18	and	and	CCONJ
ajfa-18977	247	19	dunne	dunne	PROPN
ajfa-18977	247	20	,	,	PUNCT
ajfa-18977	247	21	ratory	ratory	PROPN
ajfa-18977	247	22	analy	analy	NOUN
ajfa-18977	247	23	.1108	.1108	PROPN
ajfa-18977	247	24	/	/	SYM
ajfa-18977	247	25	jaee	jaee	PROPN
ajfa-18977	247	26	2012	2012	NUM
ajfa-18977	247	27	)	)	PUNCT
ajfa-18977	247	28	.	.	PUNCT
ajfa-18977	248	1	the	the	DET
ajfa-18977	248	2	n	n	PRON
ajfa-18977	248	3	market	market	NOUN
ajfa-18977	248	4	):	):	PUNCT
ajfa-18977	248	5	t	t	PROPN
ajfa-18977	248	6	016	016	NUM
ajfa-18977	248	7	/	/	SYM
ajfa-18977	248	8	j.adiac.2	j.adiac.2	PROPN
ajfa-18977	248	9	orporate	orporate	NOUN
ajfa-18977	248	10	in	in	ADP
ajfa-18977	248	11	l	l	NOUN
ajfa-18977	248	12	performan	performan	NOUN
ajfa-18977	248	13	and	and	CCONJ
ajfa-18977	248	14	al	al	PROPN
ajfa-18977	248	15	-	-	PROPN
ajfa-18977	248	16	d	d	PROPN
ajfa-18977	248	17	on	on	ADP
ajfa-18977	248	18	-	-	PUNCT
ajfa-18977	248	19	financial	financial	ADJ
ajfa-18977	248	20	and	and	CCONJ
ajfa-18977	248	21	a.201707010	a.201707010	PROPN
ajfa-18977	248	22	ail	ail	NOUN
ajfa-18977	248	23	,	,	PUNCT
ajfa-18977	248	24	n.	n.	PROPN
ajfa-18977	248	25	a.	a.	PROPN
ajfa-18977	249	1	(	(	PUNCT
ajfa-18977	249	2	2	2	NUM
ajfa-18977	249	3	of	of	ADP
ajfa-18977	249	4	malays	malays	PROPN
ajfa-18977	249	5	ismail	ismail	PROPN
ajfa-18977	249	6	,	,	PUNCT
ajfa-18977	249	7	n.	n.	PROPN
ajfa-18977	249	8	ian	ian	PROPN
ajfa-18977	249	9	journa	journa	PROPN
ajfa-18977	249	10	2011	2011	NUM
ajfa-18977	249	11	-	-	SYM
ajfa-18977	249	12	2	2	NUM
ajfa-18977	249	13	-	-	PUNCT
ajfa-18977	249	14	653	653	NUM
ajfa-18977	249	15	the	the	DET
ajfa-18977	249	16	practice	practice	NOUN
ajfa-18977	249	17	nference	nference	NOUN
ajfa-18977	249	18	on	on	ADP
ajfa-18977	249	19	ngapore	ngapore	NOUN
ajfa-18977	249	20	.	.	PUNCT
ajfa-18977	250	1	http	http	PROPN
ajfa-18977	250	2	ring	ring	PROPN
ajfa-18977	250	3	interne	interne	PROPN
ajfa-18977	250	4	ia	ia	PROPN
ajfa-18977	250	5	.	.	PROPN
ajfa-18977	250	6	internati	internati	PROPN
ajfa-18977	250	7	04	04	PROPN
ajfa-18977	250	8	/	/	SYM
ajfa-18977	250	9	ijbis.20	ijbis.20	PROPN
ajfa-18977	250	10	med	me	VERB
ajfa-18977	250	11	,	,	PUNCT
ajfa-18977	250	12	e.	e.	PROPN
ajfa-18977	250	13	k.	k.	PROPN
ajfa-18977	250	14	quality	quality	PROPN
ajfa-18977	250	15	of	of	ADP
ajfa-18977	250	16	,	,	PUNCT
ajfa-18977	250	17	31(1	31(1	NUM
ajfa-18977	250	18	)	)	PUNCT
ajfa-18977	250	19	,	,	PUNCT
ajfa-18977	250	20	111	111	NUM
ajfa-18977	250	21	18	18	NUM
ajfa-18977	250	22	is	be	AUX
ajfa-18977	250	23	is	be	AUX
ajfa-18977	250	24	under	under	ADP
ajfa-18977	250	25	t	t	PROPN
ajfa-18977	250	26	fr	fr	NOUN
ajfa-18977	250	27	as	as	ADP
ajfa-18977	250	28	a	a	DET
ajfa-18977	250	29	plat	plat	NOUN
ajfa-18977	250	30	a	a	DET
ajfa-18977	250	31	more	more	ADV
ajfa-18977	250	32	comp	comp	X
ajfa-18977	250	33	nancial	nancial	ADJ
ajfa-18977	250	34	disc	disc	NOUN
ajfa-18977	250	35	and	and	CCONJ
ajfa-18977	250	36	user	user	NOUN
ajfa-18977	250	37	s	s	PART
ajfa-18977	250	38	gitudinal	gitudinal	ADJ
ajfa-18977	250	39	an	an	DET
ajfa-18977	250	40	results	result	NOUN
ajfa-18977	250	41	.	.	PUNCT
ajfa-18977	251	1	t.m	t.m	X
ajfa-18977	251	2	.	.	PROPN
ajfa-18977	251	3	(	(	PUNCT
ajfa-18977	251	4	2017	2017	NUM
ajfa-18977	251	5	ysis	ysis	NOUN
ajfa-18977	251	6	.	.	PUNCT
ajfa-18977	252	1	journa	journa	PROPN
ajfa-18977	252	2	e-04	e-04	PROPN
ajfa-18977	252	3	-	-	PUNCT
ajfa-18977	252	4	2015	2015	NUM
ajfa-18977	252	5	-	-	SYM
ajfa-18977	252	6	0	0	NUM
ajfa-18977	252	7	use	use	NOUN
ajfa-18977	252	8	of	of	ADP
ajfa-18977	252	9	the	the	DET
ajfa-18977	252	10	the	the	DET
ajfa-18977	252	11	argenti	argenti	ADJ
ajfa-18977	252	12	2012.03.00	2012.03.00	NUM
ajfa-18977	252	13	nternet	nternet	PRON
ajfa-18977	252	14	rep	rep	NOUN
ajfa-18977	252	15	nce	nce	NOUN
ajfa-18977	252	16	of	of	ADP
ajfa-18977	252	17	saud	saud	PROPN
ajfa-18977	252	18	dmour	dmour	PROPN
ajfa-18977	252	19	,	,	PUNCT
ajfa-18977	252	20	h.h	h.h	PROPN
ajfa-18977	252	21	l	l	PROPN
ajfa-18977	252	22	business	business	NOUN
ajfa-18977	252	23	accountin	accountin	VERB
ajfa-18977	252	24	01	01	NUM
ajfa-18977	252	25	2012	2012	NUM
ajfa-18977	252	26	)	)	PUNCT
ajfa-18977	252	27	.	.	PUNCT
ajfa-18977	253	1	an	an	DET
ajfa-18977	253	2	e	e	PROPN
ajfa-18977	253	3	sia	sia	PROPN
ajfa-18977	253	4	,	,	PUNCT
ajfa-18977	253	5	african	african	ADJ
ajfa-18977	253	6	(	(	PUNCT
ajfa-18977	253	7	2011	2011	NUM
ajfa-18977	253	8	)	)	PUNCT
ajfa-18977	253	9	.	.	PUNCT
ajfa-18977	254	1	the	the	DET
ajfa-18977	254	2	al	al	PROPN
ajfa-18977	254	3	of	of	ADP
ajfa-18977	254	4	acc	acc	PROPN
ajfa-18977	254	5	39	39	NUM
ajfa-18977	254	6	e	e	NOUN
ajfa-18977	254	7	of	of	ADP
ajfa-18977	254	8	interne	interne	ADJ
ajfa-18977	254	9	science	science	NOUN
ajfa-18977	254	10	,	,	PUNCT
ajfa-18977	254	11	t	t	PROPN
ajfa-18977	254	12	ps://doi.org/	ps://doi.org/	PROPN
ajfa-18977	254	13	et	et	PROPN
ajfa-18977	254	14	financial	financial	PROPN
ajfa-18977	254	15	ional	ional	PROPN
ajfa-18977	254	16	journ	journ	NOUN
ajfa-18977	254	17	015.072743	015.072743	PROPN
ajfa-18977	254	18	a.	a.	NOUN
ajfa-18977	254	19	(	(	PUNCT
ajfa-18977	254	20	2016	2016	NUM
ajfa-18977	254	21	)	)	PUNCT
ajfa-18977	254	22	.	.	PUNCT
ajfa-18977	255	1	internet	internet	PROPN
ajfa-18977	255	2	re	re	PROPN
ajfa-18977	255	3	–	–	PUNCT
ajfa-18977	255	4	132	132	NUM
ajfa-18977	255	5	.	.	PUNCT
ajfa-18977	256	1	https	https	PROPN
ajfa-18977	256	2	asian	asian	PROPN
ajfa-18977	256	3	the	the	DET
ajfa-18977	256	4	percepti	percepti	NOUN
ajfa-18977	256	5	tform	tform	NOUN
ajfa-18977	256	6	to	to	ADP
ajfa-18977	256	7	dis	dis	PROPN
ajfa-18977	256	8	prehensive	prehensive	ADJ
ajfa-18977	256	9	closure	closure	NOUN
ajfa-18977	256	10	and	and	CCONJ
ajfa-18977	256	11	support	support	NOUN
ajfa-18977	256	12	)	)	PUNCT
ajfa-18977	256	13	.	.	PUNCT
ajfa-18977	257	1	si	si	PROPN
ajfa-18977	257	2	nalysis	nalysis	NOUN
ajfa-18977	257	3	sho	sho	X
ajfa-18977	257	4	7	7	NUM
ajfa-18977	257	5	)	)	PUNCT
ajfa-18977	257	6	.	.	PUNCT
ajfa-18977	258	1	the	the	DET
ajfa-18977	258	2	dete	dete	PROPN
ajfa-18977	258	3	al	al	PROPN
ajfa-18977	258	4	of	of	ADP
ajfa-18977	258	5	accoun	accoun	PROPN
ajfa-18977	258	6	0024	0024	NUM
ajfa-18977	258	7	e	e	NOUN
ajfa-18977	258	8	internet	internet	NOUN
ajfa-18977	258	9	f	f	PROPN
ajfa-18977	258	10	ina	ina	PROPN
ajfa-18977	258	11	case	case	NOUN
ajfa-18977	258	12	.	.	PUNCT
ajfa-18977	259	1	ad	ad	NOUN
ajfa-18977	259	2	porting	porting	NOUN
ajfa-18977	259	3	,	,	PUNCT
ajfa-18977	259	4	fir	fir	NOUN
ajfa-18977	259	5	di	di	NOUN
ajfa-18977	259	6	listed	list	VERB
ajfa-18977	259	7	com	com	PROPN
ajfa-18977	259	8	h.	h.	PROPN
ajfa-18977	259	9	,	,	PUNCT
ajfa-18977	259	10	(	(	PUNCT
ajfa-18977	259	11	2017	2017	NUM
ajfa-18977	259	12	)	)	PUNCT
ajfa-18977	259	13	.	.	PUNCT
ajfa-18977	260	1	performan	performan	PROPN
ajfa-18977	260	2	ng	ng	PROPN
ajfa-18977	260	3	(	(	PUNCT
ajfa-18977	260	4	ij	ij	INTJ
ajfa-18977	260	5	empirical	empirical	ADJ
ajfa-18977	260	6	stu	stu	PROPN
ajfa-18977	260	7	journal	journal	PROPN
ajfa-18977	260	8	of	of	ADP
ajfa-18977	260	9	e	e	PROPN
ajfa-18977	260	10	level	level	NOUN
ajfa-18977	260	11	of	of	ADP
ajfa-18977	260	12	i	i	PRON
ajfa-18977	260	13	counting	count	VERB
ajfa-18977	260	14	a	a	DET
ajfa-18977	260	15	t	t	NOUN
ajfa-18977	260	16	financial	financial	ADJ
ajfa-18977	260	17	technology	technology	PROPN
ajfa-18977	260	18	/10.1007/97	/10.1007/97	PROPN
ajfa-18977	260	19	reporting	report	VERB
ajfa-18977	260	20	p	p	PROPN
ajfa-18977	260	21	al	al	PROPN
ajfa-18977	260	22	of	of	ADP
ajfa-18977	260	23	busine	busine	PROPN
ajfa-18977	260	24	3	3	NUM
ajfa-18977	260	25	.	.	PUNCT
ajfa-18977	261	1	auditors	auditor	NOUN
ajfa-18977	261	2	'	'	PART
ajfa-18977	261	3	eported	eporte	VERB
ajfa-18977	261	4	fin	fin	NOUN
ajfa-18977	261	5	:	:	PUNCT
ajfa-18977	261	6	//doi.org/1	//doi.org/1	PUNCT
ajfa-18977	261	7	n	n	X
ajfa-18977	261	8	journal	journal	NOUN
ajfa-18977	261	9	of	of	ADP
ajfa-18977	261	10	f	f	PROPN
ajfa-18977	261	11	ion	ion	NOUN
ajfa-18977	261	12	that	that	PRON
ajfa-18977	261	13	the	the	DET
ajfa-18977	261	14	sseminate	sseminate	NOUN
ajfa-18977	261	15	co	co	AUX
ajfa-18977	261	16	measuring	measure	VERB
ajfa-18977	261	17	m	m	PROPN
ajfa-18977	261	18	d	d	NOUN
ajfa-18977	261	19	technology	technology	NOUN
ajfa-18977	261	20	ince	ince	NOUN
ajfa-18977	261	21	this	this	PRON
ajfa-18977	261	22	re	re	NOUN
ajfa-18977	261	23	ould	ould	AUX
ajfa-18977	261	24	be	be	AUX
ajfa-18977	261	25	car	car	NOUN
ajfa-18977	261	26	erminants	erminant	NOUN
ajfa-18977	261	27	o	o	NOUN
ajfa-18977	261	28	nting	nte	VERB
ajfa-18977	261	29	in	in	ADP
ajfa-18977	261	30	em	em	PRON
ajfa-18977	261	31	for	for	ADP
ajfa-18977	261	32	corporat	corporat	NOUN
ajfa-18977	261	33	dvances	dvance	NOUN
ajfa-18977	261	34	in	in	ADP
ajfa-18977	261	35	rm	rm	PROPN
ajfa-18977	261	36	charact	charact	PROPN
ajfa-18977	261	37	mpanies	mpanie	NOUN
ajfa-18977	261	38	(	(	PUNCT
ajfa-18977	261	39	do	do	AUX
ajfa-18977	261	40	qualitative	qualitative	VERB
ajfa-18977	261	41	nce	nce	NOUN
ajfa-18977	261	42	.	.	PUNCT
ajfa-18977	262	1	interna	interna	PROPN
ajfa-18977	262	2	jcfa	jcfa	PROPN
ajfa-18977	262	3	)	)	PUNCT
ajfa-18977	262	4	,	,	PUNCT
ajfa-18977	262	5	udy	udy	VERB
ajfa-18977	262	6	on	on	ADP
ajfa-18977	262	7	the	the	DET
ajfa-18977	262	8	f	f	PROPN
ajfa-18977	262	9	business	business	PROPN
ajfa-18977	262	10	m	m	PROPN
ajfa-18977	262	11	internet	internet	NOUN
ajfa-18977	262	12	fin	fin	NOUN
ajfa-18977	262	13	and	and	CCONJ
ajfa-18977	262	14	gover	gover	NOUN
ajfa-18977	262	15	reporting	report	VERB
ajfa-18977	262	16	i	i	PRON
ajfa-18977	262	17	and	and	CCONJ
ajfa-18977	262	18	social	social	ADJ
ajfa-18977	262	19	78	78	NUM
ajfa-18977	262	20	-	-	SYM
ajfa-18977	262	21	981	981	NUM
ajfa-18977	262	22	-	-	PUNCT
ajfa-18977	262	23	10	10	NUM
ajfa-18977	262	24	-	-	SYM
ajfa-18977	262	25	1	1	NUM
ajfa-18977	262	26	practices	practice	NOUN
ajfa-18977	262	27	:	:	PUNCT
ajfa-18977	262	28	in	in	ADP
ajfa-18977	262	29	ess	ess	PROPN
ajfa-18977	262	30	informa	informa	ADJ
ajfa-18977	262	31	perception	perception	NOUN
ajfa-18977	262	32	nancial	nancial	ADJ
ajfa-18977	262	33	info	info	NOUN
ajfa-18977	262	34	0.1108	0.1108	NUM
ajfa-18977	262	35	/	/	SYM
ajfa-18977	262	36	ma	ma	PROPN
ajfa-18977	262	37	finance	finance	PROPN
ajfa-18977	262	38	&	&	CCONJ
ajfa-18977	262	39	ac	ac	PROPN
ajfa-18977	262	40	issn	issn	PROPN
ajfa-18977	262	41	19	19	NUM
ajfa-18977	262	42	2024	2024	NUM
ajfa-18977	262	43	,	,	PUNCT
ajfa-18977	262	44	vol	vol	NOUN
ajfa-18977	262	45	.	.	NOUN
ajfa-18977	262	46	1	1	NUM
ajfa-18977	262	47	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	262	48	ese	ese	NOUN
ajfa-18977	262	49	compan	compan	NOUN
ajfa-18977	262	50	orporate	orporate	PROPN
ajfa-18977	262	51	dis	dis	PROPN
ajfa-18977	262	52	mechanism	mechanism	NOUN
ajfa-18977	262	53	y	y	PROPN
ajfa-18977	262	54	dimensio	dimensio	PROPN
ajfa-18977	262	55	esearch	esearch	NOUN
ajfa-18977	262	56	inv	inv	AUX
ajfa-18977	262	57	rried	rrie	VERB
ajfa-18977	262	58	out	out	ADP
ajfa-18977	262	59	fo	fo	ADP
ajfa-18977	262	60	of	of	ADP
ajfa-18977	262	61	corporate	corporate	ADJ
ajfa-18977	262	62	merging	merging	NOUN
ajfa-18977	262	63	eco	eco	NOUN
ajfa-18977	262	64	te	te	ADP
ajfa-18977	262	65	reporting	report	VERB
ajfa-18977	262	66	accounting	accounting	NOUN
ajfa-18977	262	67	teristics	teristic	NOUN
ajfa-18977	262	68	,	,	PUNCT
ajfa-18977	262	69	c	c	PROPN
ajfa-18977	262	70	octoral	octoral	ADJ
ajfa-18977	262	71	diss	diss	PROPN
ajfa-18977	262	72	e	e	PROPN
ajfa-18977	262	73	characteri	characteri	PROPN
ajfa-18977	262	74	ational	ational	PROPN
ajfa-18977	262	75	jou	jou	PROPN
ajfa-18977	262	76	4(2	4(2	NUM
ajfa-18977	262	77	)	)	PUNCT
ajfa-18977	262	78	,	,	PUNCT
ajfa-18977	262	79	indexes	index	NOUN
ajfa-18977	262	80	of	of	ADP
ajfa-18977	262	81	managemen	manageman	NOUN
ajfa-18977	262	82	nancial	nancial	ADJ
ajfa-18977	262	83	repo	repo	ADP
ajfa-18977	262	84	rnance	rnance	NOUN
ajfa-18977	262	85	,	,	PUNCT
ajfa-18977	262	86	2	2	NUM
ajfa-18977	262	87	,	,	PUNCT
ajfa-18977	262	88	in	in	ADP
ajfa-18977	262	89	malaysia	malaysia	PROPN
ajfa-18977	262	90	sciences	science	NOUN
ajfa-18977	262	91	(	(	PUNCT
ajfa-18977	262	92	r	r	NOUN
ajfa-18977	262	93	1458	1458	NUM
ajfa-18977	262	94	-	-	SYM
ajfa-18977	262	95	1_63	1_63	NUM
ajfa-18977	262	96	ndonesia	ndonesia	NOUN
ajfa-18977	262	97	,	,	PUNCT
ajfa-18977	262	98	m	m	PROPN
ajfa-18977	262	99	ation	ation	NOUN
ajfa-18977	262	100	system	system	NOUN
ajfa-18977	262	101	ns	ns	INTJ
ajfa-18977	262	102	of	of	ADP
ajfa-18977	262	103	the	the	DET
ajfa-18977	262	104	i	i	NOUN
ajfa-18977	262	105	m	m	VERB
ajfa-18977	262	106	ormation	ormation	NOUN
ajfa-18977	262	107	in	in	ADP
ajfa-18977	262	108	aj-01	aj-01	ADV
ajfa-18977	262	109	-	-	PUNCT
ajfa-18977	262	110	2014ccounting	2014ccounte	VERB
ajfa-18977	262	111	946	946	NUM
ajfa-18977	262	112	-	-	PUNCT
ajfa-18977	262	113	052x	052x	NUM
ajfa-18977	262	114	16	16	NUM
ajfa-18977	262	115	,	,	PUNCT
ajfa-18977	262	116	no	no	INTJ
ajfa-18977	262	117	.	.	NOUN
ajfa-18977	262	118	1	1	NUM
ajfa-18977	262	119	think.org/	think.org/	NOUN
ajfa-18977	262	120	ies	ie	NOUN
ajfa-18977	262	121	have	have	VERB
ajfa-18977	262	122	sclosure	sclosure	NOUN
ajfa-18977	262	123	.	.	PUNCT
ajfa-18977	263	1	m	m	VERB
ajfa-18977	263	2	for	for	ADP
ajfa-18977	263	3	ifr	ifr	PROPN
ajfa-18977	263	4	,	,	PUNCT
ajfa-18977	263	5	ns	ns	INTJ
ajfa-18977	263	6	(	(	PUNCT
ajfa-18977	263	7	e.g.	e.g.	ADV
ajfa-18977	263	8	,	,	PUNCT
ajfa-18977	263	9	volves	volve	VERB
ajfa-18977	263	10	a	a	DET
ajfa-18977	263	11	or	or	CCONJ
ajfa-18977	263	12	better	well	ADJ
ajfa-18977	263	13	internet	internet	NOUN
ajfa-18977	263	14	onomies	onomie	NOUN
ajfa-18977	263	15	,	,	PUNCT
ajfa-18977	263	16	g	g	PROPN
ajfa-18977	263	17	in	in	ADP
ajfa-18977	263	18	the	the	DET
ajfa-18977	263	19	g	g	NOUN
ajfa-18977	263	20	,	,	PUNCT
ajfa-18977	263	21	28(1	28(1	NOUN
ajfa-18977	263	22	)	)	PUNCT
ajfa-18977	263	23	,	,	PUNCT
ajfa-18977	263	24	orporate	orporate	ADJ
ajfa-18977	263	25	ertation	ertation	NOUN
ajfa-18977	263	26	,	,	PUNCT
ajfa-18977	263	27	istics	istic	NOUN
ajfa-18977	263	28	of	of	ADP
ajfa-18977	263	29	urnal	urnal	ADJ
ajfa-18977	263	30	of	of	ADP
ajfa-18977	263	31	1	1	NUM
ajfa-18977	263	32	-	-	SYM
ajfa-18977	263	33	22	22	NUM
ajfa-18977	263	34	.	.	PUNCT
ajfa-18977	264	1	f	f	PROPN
ajfa-18977	264	2	internet	internet	PROPN
ajfa-18977	264	3	nt	not	PART
ajfa-18977	264	4	,	,	PUNCT
ajfa-18977	264	5	6(5	6(5	NUM
ajfa-18977	264	6	)	)	PUNCT
ajfa-18977	264	7	,	,	PUNCT
ajfa-18977	264	8	orting	orte	VERB
ajfa-18977	264	9	of	of	ADP
ajfa-18977	264	10	27	27	NUM
ajfa-18977	264	11	-	-	SYM
ajfa-18977	264	12	39	39	NUM
ajfa-18977	264	13	.	.	PUNCT
ajfa-18977	265	1	a	a	DET
ajfa-18977	265	2	:	:	PUNCT
ajfa-18977	265	3	users	user	NOUN
ajfa-18977	265	4	'	'	PART
ajfa-18977	265	5	(	(	PUNCT
ajfa-18977	265	6	rcstss	rcstss	PROPN
ajfa-18977	265	7	malaysia	malaysia	PROPN
ajfa-18977	265	8	,	,	PUNCT
ajfa-18977	265	9	ms	ms	PROPN
ajfa-18977	265	10	,	,	PUNCT
ajfa-18977	265	11	20(4	20(4	NOUN
ajfa-18977	265	12	)	)	PUNCT
ajfa-18977	265	13	,	,	PUNCT
ajfa-18977	265	14	mpact	mpact	PROPN
ajfa-18977	265	15	of	of	ADP
ajfa-18977	265	16	n	n	PROPN
ajfa-18977	265	17	egypt	egypt	PROPN
ajfa-18977	265	18	,	,	PUNCT
ajfa-18977	265	19	-0989	-0989	PROPN
ajfa-18977	265	20	arvidss	arvidss	NOUN
ajfa-18977	265	21	manage	manage	NOUN
ajfa-18977	265	22	https://d	https://d	NOUN
ajfa-18977	265	23	ashbau	ashbau	PRON
ajfa-18977	265	24	internet	internet	NOUN
ajfa-18977	265	25	botti	botti	NOUN
ajfa-18977	265	26	,	,	PUNCT
ajfa-18977	265	27	l	l	PROPN
ajfa-18977	265	28	efficien	efficien	NOUN
ajfa-18977	265	29	43	43	NUM
ajfa-18977	265	30	-	-	SYM
ajfa-18977	265	31	64	64	NUM
ajfa-18977	265	32	.	.	PUNCT
ajfa-18977	266	1	h	h	NOUN
ajfa-18977	266	2	braam	braam	NOUN
ajfa-18977	266	3	,	,	PUNCT
ajfa-18977	266	4	assessm	assessm	PROPN
ajfa-18977	266	5	u.s	u.s	PROPN
ajfa-18977	266	6	.	.	PROPN
ajfa-18977	266	7	https://h	https://h	NOUN
ajfa-18977	266	8	cummin	cummin	NOUN
ajfa-18977	266	9	and	and	CCONJ
ajfa-18977	266	10	https://d	https://d	PROPN
ajfa-18977	266	11	dolinše	dolinše	PROPN
ajfa-18977	266	12	on	on	ADP
ajfa-18977	266	13	the	the	DET
ajfa-18977	266	14	https://d	https://d	NOUN
ajfa-18977	266	15	dyczko	dyczko	ADV
ajfa-18977	266	16	scoring	score	VERB
ajfa-18977	266	17	systems	system	NOUN
ajfa-18977	266	18	efimova	efimova	PROPN
ajfa-18977	266	19	econom	econom	PROPN
ajfa-18977	266	20	https://d	https://d	PROPN
ajfa-18977	266	21	fasb	fasb	PROPN
ajfa-18977	266	22	instrum	instrum	NOUN
ajfa-18977	266	23	and	and	CCONJ
ajfa-18977	266	24	fin	fin	PROPN
ajfa-18977	266	25	fisher	fisher	PROPN
ajfa-18977	266	26	,	,	PUNCT
ajfa-18977	266	27	gap	gap	NOUN
ajfa-18977	266	28	:	:	PUNCT
ajfa-18977	266	29	ne	ne	PROPN
ajfa-18977	266	30	https://d	https://d	PROPN
ajfa-18977	266	31	garcía	garcía	PROPN
ajfa-18977	266	32	governa	governa	PROPN
ajfa-18977	266	33	accoun	accoun	PROPN
ajfa-18977	266	34	hanafi	hanafi	PROPN
ajfa-18977	266	35	,	,	PUNCT
ajfa-18977	266	36	reporti	reporti	NOUN
ajfa-18977	266	37	of	of	ADP
ajfa-18977	266	38	https://w	https://w	PROPN
ajfa-18977	266	39	cview/1	cview/1	PROPN
ajfa-18977	266	40	son	son	NOUN
ajfa-18977	266	41	,	,	PUNCT
ajfa-18977	266	42	s.	s.	PROPN
ajfa-18977	266	43	,	,	PUNCT
ajfa-18977	266	44	(	(	PUNCT
ajfa-18977	266	45	20	20	NUM
ajfa-18977	266	46	ement	ement	NOUN
ajfa-18977	266	47	-	-	PUNCT
ajfa-18977	266	48	team	team	NOUN
ajfa-18977	266	49	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18977	266	50	ugh	ugh	PROPN
ajfa-18977	266	51	,	,	PUNCT
ajfa-18977	266	52	h.	h.	PROPN
ajfa-18977	266	53	,	,	PUNCT
ajfa-18977	266	54	joh	joh	PROPN
ajfa-18977	266	55	t	t	PROPN
ajfa-18977	266	56	,	,	PUNCT
ajfa-18977	266	57	accountin	accountin	PROPN
ajfa-18977	266	58	l.	l.	PROPN
ajfa-18977	266	59	,	,	PUNCT
ajfa-18977	266	60	boubake	boubake	VERB
ajfa-18977	266	61	ncy	ncy	PROPN
ajfa-18977	266	62	and	and	CCONJ
ajfa-18977	266	63	inte	inte	PROPN
ajfa-18977	266	64	https://doi.o	https://doi.o	PUNCT
ajfa-18977	267	1	g.	g.	PROPN
ajfa-18977	267	2	,	,	PUNCT
ajfa-18977	267	3	and	and	CCONJ
ajfa-18977	267	4	va	va	PROPN
ajfa-18977	267	5	ment	ment	PROPN
ajfa-18977	267	6	.	.	PUNCT
ajfa-18977	268	1	an	an	DET
ajfa-18977	268	2	em	em	PRON
ajfa-18977	268	3	10	10	NUM
ajfa-18977	268	4	-	-	PUNCT
ajfa-18977	268	5	k	k	X
ajfa-18977	268	6	repo	repo	ADP
ajfa-18977	268	7	hdl.handle.n	hdl.handle.n	PROPN
ajfa-18977	268	8	ng	ng	PROPN
ajfa-18977	268	9	,	,	PUNCT
ajfa-18977	268	10	d.	d.	PROPN
ajfa-18977	268	11	,	,	PUNCT
ajfa-18977	268	12	joh	joh	PROPN
ajfa-18977	268	13	fraud	fraud	PROPN
ajfa-18977	268	14	.	.	PUNCT
ajfa-18977	269	1	doi.org/10.1	doi.org/10.1	X
ajfa-18977	269	2	ek	ek	PROPN
ajfa-18977	269	3	,	,	PUNCT
ajfa-18977	269	4	t.	t.	NOUN
ajfa-18977	269	5	and	and	CCONJ
ajfa-18977	269	6	l	l	NOUN
ajfa-18977	269	7	e	e	NOUN
ajfa-18977	269	8	internet	internet	NOUN
ajfa-18977	269	9	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18977	269	10	owska	owska	NOUN
ajfa-18977	269	11	,	,	PUNCT
ajfa-18977	269	12	j.	j.	PROPN
ajfa-18977	269	13	(	(	PUNCT
ajfa-18977	269	14	2	2	NUM
ajfa-18977	269	15	system	system	NOUN
ajfa-18977	269	16	.	.	PUNCT
ajfa-18977	270	1	a	a	DET
ajfa-18977	270	2	s	s	PROPN
ajfa-18977	270	3	,	,	PUNCT
ajfa-18977	270	4	13(1	13(1	NUM
ajfa-18977	270	5	)	)	PUNCT
ajfa-18977	270	6	,	,	PUNCT
ajfa-18977	270	7	50	50	NUM
ajfa-18977	270	8	–	–	PUNCT
ajfa-18977	270	9	a	a	PRON
ajfa-18977	270	10	,	,	PUNCT
ajfa-18977	270	11	o.	o.	NOUN
ajfa-18977	270	12	and	and	CCONJ
ajfa-18977	270	13	r	r	VERB
ajfa-18977	270	14	my	my	PRON
ajfa-18977	270	15	.	.	PUNCT
ajfa-18977	271	1	in	in	ADP
ajfa-18977	271	2	the	the	DET
ajfa-18977	271	3	2	2	NUM
ajfa-18977	271	4	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18977	271	5	(	(	PUNCT
ajfa-18977	271	6	2013	2013	NUM
ajfa-18977	271	7	,	,	PUNCT
ajfa-18977	271	8	fe	fe	X
ajfa-18977	271	9	ments	ment	NOUN
ajfa-18977	271	10	-	-	PUNCT
ajfa-18977	271	11	overa	overa	NOUN
ajfa-18977	271	12	nancial	nancial	PROPN
ajfa-18977	271	13	liab	liab	PROPN
ajfa-18977	271	14	r.t	r.t	PROPN
ajfa-18977	271	15	.	.	PROPN
ajfa-18977	271	16	and	and	CCONJ
ajfa-18977	271	17	n	n	PRON
ajfa-18977	271	18	ew	ew	VERB
ajfa-18977	271	19	face	face	NOUN
ajfa-18977	271	20	of	of	ADP
ajfa-18977	271	21	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18977	271	22	sánchez	sánchez	NOUN
ajfa-18977	271	23	,	,	PUNCT
ajfa-18977	271	24	i	i	PRON
ajfa-18977	271	25	ance	ance	VERB
ajfa-18977	271	26	and	and	CCONJ
ajfa-18977	271	27	ntability	ntability	PROPN
ajfa-18977	271	28	jou	jou	PROPN
ajfa-18977	271	29	s.	s.	PROPN
ajfa-18977	271	30	r.	r.	PROPN
ajfa-18977	271	31	b.	b.	PROPN
ajfa-18977	272	1	m	m	PROPN
ajfa-18977	272	2	ing	ing	ADJ
ajfa-18977	272	3	on	on	ADP
ajfa-18977	272	4	the	the	DET
ajfa-18977	272	5	i	i	PROPN
ajfa-18977	272	6	bu	bu	PROPN
ajfa-18977	272	7	www.proqu	www.proqu	PROPN
ajfa-18977	272	8	199350492/	199350492/	NUM
ajfa-18977	272	9	011	011	NUM
ajfa-18977	272	10	)	)	PUNCT
ajfa-18977	272	11	.	.	PUNCT
ajfa-18977	273	1	discl	discl	PROPN
ajfa-18977	273	2	perspecti	perspecti	PROPN
ajfa-18977	273	3	1108/14691	1108/14691	NUM
ajfa-18977	273	4	hnstone	hnstone	PROPN
ajfa-18977	273	5	,	,	PUNCT
ajfa-18977	273	6	k.	k.	PROPN
ajfa-18977	273	7	ng	ng	PROPN
ajfa-18977	274	1	horizons	horizons	PROPN
ajfa-18977	274	2	er	er	INTJ
ajfa-18977	274	3	,	,	PUNCT
ajfa-18977	274	4	s.	s.	PROPN
ajfa-18977	274	5	,	,	PUNCT
ajfa-18977	274	6	hamr	hamr	PROPN
ajfa-18977	274	7	ernet	ernet	PROPN
ajfa-18977	274	8	financ	financ	PROPN
ajfa-18977	274	9	org/10.1108	org/10.1108	ADP
ajfa-18977	274	10	an	an	DET
ajfa-18977	274	11	van	van	PROPN
ajfa-18977	274	12	be	be	AUX
ajfa-18977	274	13	mpirical	mpirical	ADJ
ajfa-18977	274	14	ana	ana	PROPN
ajfa-18977	274	15	orts	orts	PROPN
ajfa-18977	274	16	.	.	PUNCT
ajfa-18977	275	1	jour	jour	PROPN
ajfa-18977	275	2	net/2066/11	net/2066/11	PROPN
ajfa-18977	275	3	han	han	PROPN
ajfa-18977	275	4	,	,	PUNCT
ajfa-18977	275	5	s.	s.	PROPN
ajfa-18977	275	6	and	and	CCONJ
ajfa-18977	275	7	informa	informa	PROPN
ajfa-18977	275	8	1007	1007	NUM
ajfa-18977	275	9	/	/	SYM
ajfa-18977	275	10	s10796	s10796	ADJ
ajfa-18977	275	11	lutar	lutar	NOUN
ajfa-18977	275	12	-	-	PUNCT
ajfa-18977	275	13	skerb	skerb	NOUN
ajfa-18977	275	14	by	by	ADP
ajfa-18977	275	15	large	large	ADJ
ajfa-18977	275	16	1108	1108	NUM
ajfa-18977	275	17	/	/	SYM
ajfa-18977	275	18	k-08	k-08	NOUN
ajfa-18977	275	19	-	-	PUNCT
ajfa-18977	275	20	2	2	NUM
ajfa-18977	275	21	2014	2014	NUM
ajfa-18977	275	22	)	)	PUNCT
ajfa-18977	275	23	.	.	PUNCT
ajfa-18977	276	1	ass	ass	VERB
ajfa-18977	276	2	a	a	DET
ajfa-18977	276	3	case	case	NOUN
ajfa-18977	276	4	of	of	ADP
ajfa-18977	276	5	p	p	PROPN
ajfa-18977	276	6	–	–	PUNCT
ajfa-18977	276	7	81	81	NUM
ajfa-18977	276	8	.	.	PUNCT
ajfa-18977	277	1	https://	https://	PROPN
ajfa-18977	277	2	rozhnova	rozhnova	VERB
ajfa-18977	277	3	,	,	PUNCT
ajfa-18977	277	4	2018	2018	NUM
ajfa-18977	277	5	intern	intern	NOUN
ajfa-18977	277	6	1007/978	1007/978	PROPN
ajfa-18977	277	7	-	-	SYM
ajfa-18977	277	8	3ebruary	3ebruary	NUM
ajfa-18977	277	9	14	14	NUM
ajfa-18977	277	10	all	all	PRON
ajfa-18977	277	11	(	(	PUNCT
ajfa-18977	277	12	subtopic	subtopic	ADJ
ajfa-18977	277	13	bilities	bilitie	NOUN
ajfa-18977	277	14	.	.	PUNCT
ajfa-18977	277	15	"	"	PUNCT
ajfa-18977	278	1	fa	fa	PROPN
ajfa-18977	278	2	aylor	aylor	PROPN
ajfa-18977	278	3	,	,	PUNCT
ajfa-18977	278	4	s.t	s.t	PROPN
ajfa-18977	278	5	.	.	PROPN
ajfa-18977	278	6	f	f	PROPN
ajfa-18977	279	1	an	an	DET
ajfa-18977	279	2	old	old	ADJ
ajfa-18977	279	3	pr	pr	NOUN
ajfa-18977	279	4	1080/00014	1080/00014	NUM
ajfa-18977	279	5	.	.	PUNCT
ajfa-18977	280	1	,	,	PUNCT
ajfa-18977	280	2	rodrígue	rodrígue	VERB
ajfa-18977	280	3	strategic	strategic	ADJ
ajfa-18977	280	4	urnal	urnal	ADJ
ajfa-18977	280	5	,	,	PUNCT
ajfa-18977	280	6	20(4	20(4	NOUN
ajfa-18977	280	7	)	)	PUNCT
ajfa-18977	280	8	,	,	PUNCT
ajfa-18977	280	9	m.	m.	NOUN
ajfa-18977	280	10	,	,	PUNCT
ajfa-18977	280	11	kasim	kasim	PROPN
ajfa-18977	280	12	,	,	PUNCT
ajfa-18977	280	13	m	m	VERB
ajfa-18977	280	14	nternet	nternet	PRON
ajfa-18977	280	15	:	:	PUNCT
ajfa-18977	280	16	de	de	X
ajfa-18977	280	17	usiness	usiness	NOUN
ajfa-18977	280	18	uest.com/sch	uest.com/sch	PROPN
ajfa-18977	280	19	/se-2	/se-2	PUNCT
ajfa-18977	281	1	losure	losure	NOUN
ajfa-18977	281	2	of	of	ADP
ajfa-18977	281	3	n	n	PROPN
ajfa-18977	281	4	i	i	PRON
ajfa-18977	281	5	ve	ve	VERB
ajfa-18977	281	6	.	.	PUNCT
ajfa-18977	281	7	journ	journ	PROPN
ajfa-18977	281	8	931111123	931111123	NUM
ajfa-18977	281	9	.	.	PUNCT
ajfa-18977	282	1	m.	m.	NOUN
ajfa-18977	282	2	and	and	CCONJ
ajfa-18977	282	3	w	w	NOUN
ajfa-18977	282	4	s	s	PROPN
ajfa-18977	282	5	,	,	PUNCT
ajfa-18977	282	6	13(3	13(3	NUM
ajfa-18977	282	7	)	)	PUNCT
ajfa-18977	282	8	,	,	PUNCT
ajfa-18977	282	9	241	241	NUM
ajfa-18977	282	10	rouni	rouni	NOUN
ajfa-18977	282	11	,	,	PUNCT
ajfa-18977	282	12	a.	a.	NOUN
ajfa-18977	282	13	an	an	DET
ajfa-18977	282	14	ial	ial	ADJ
ajfa-18977	282	15	reporting	report	VERB
ajfa-18977	282	16	8	8	NUM
ajfa-18977	282	17	/	/	SYM
ajfa-18977	282	18	raf-11	raf-11	NOUN
ajfa-18977	282	19	-	-	PUNCT
ajfa-18977	282	20	2	2	NUM
ajfa-18977	282	21	eest	eest	NOUN
ajfa-18977	282	22	,	,	PUNCT
ajfa-18977	282	23	f.	f.	PROPN
ajfa-18977	282	24	(	(	PUNCT
ajfa-18977	282	25	20	20	NUM
ajfa-18977	282	26	alysis	alysis	NOUN
ajfa-18977	282	27	on	on	ADP
ajfa-18977	282	28	qu	qu	PROPN
ajfa-18977	282	29	rnal	rnal	ADJ
ajfa-18977	282	30	of	of	ADP
ajfa-18977	282	31	a	a	DET
ajfa-18977	282	32	6901	6901	NUM
ajfa-18977	282	33	schweizer	schweizer	NOUN
ajfa-18977	282	34	,	,	PUNCT
ajfa-18977	282	35	ation	ation	PROPN
ajfa-18977	282	36	6	6	NUM
ajfa-18977	282	37	-	-	PUNCT
ajfa-18977	282	38	017	017	NUM
ajfa-18977	282	39	-	-	PUNCT
ajfa-18977	282	40	9761	9761	NUM
ajfa-18977	282	41	injek	injek	NOUN
ajfa-18977	282	42	,	,	PUNCT
ajfa-18977	282	43	a.	a.	NOUN
ajfa-18977	282	44	(	(	PUNCT
ajfa-18977	282	45	2	2	NUM
ajfa-18977	282	46	e	e	NOUN
ajfa-18977	282	47	compani	compani	NOUN
ajfa-18977	282	48	2016	2016	NUM
ajfa-18977	282	49	-	-	PUNCT
ajfa-18977	282	50	0220	0220	NUM
ajfa-18977	282	51	sessment	sessment	NOUN
ajfa-18977	282	52	of	of	ADP
ajfa-18977	282	53	olish	olish	PROPN
ajfa-18977	282	54	stock	stock	PROPN
ajfa-18977	282	55	/ssrn.com	/ssrn.com	PROPN
ajfa-18977	282	56	/	/	SYM
ajfa-18977	282	57	ab	ab	PROPN
ajfa-18977	282	58	o.	o.	PROPN
ajfa-18977	282	59	(	(	PUNCT
ajfa-18977	282	60	2018	2018	NUM
ajfa-18977	282	61	)	)	PUNCT
ajfa-18977	282	62	.	.	PUNCT
ajfa-18977	283	1	national	national	PROPN
ajfa-18977	283	2	con	con	PROPN
ajfa-18977	283	3	-030	-030	PROPN
ajfa-18977	283	4	-	-	NOUN
ajfa-18977	283	5	02351	02351	NUM
ajfa-18977	283	6	4	4	NUM
ajfa-18977	283	7	)	)	PUNCT
ajfa-18977	283	8	.	.	PUNCT
ajfa-18977	284	1	propos	propos	PROPN
ajfa-18977	284	2	c	c	PROPN
ajfa-18977	284	3	825	825	PROPN
ajfa-18977	284	4	-	-	SYM
ajfa-18977	284	5	10	10	NUM
ajfa-18977	284	6	):	):	PUNCT
ajfa-18977	284	7	sb.org	sb.org	PROPN
ajfa-18977	284	8	.	.	PUNCT
ajfa-18977	284	9	fin	fin	NOUN
ajfa-18977	284	10	(	(	PUNCT
ajfa-18977	284	11	2016	2016	NUM
ajfa-18977	284	12	)	)	PUNCT
ajfa-18977	284	13	.	.	PUNCT
ajfa-18977	285	1	cor	cor	PROPN
ajfa-18977	285	2	roblem	roblem	PROPN
ajfa-18977	285	3	.	.	PUNCT
ajfa-18977	286	1	ac	ac	PROPN
ajfa-18977	286	2	788.2015.1	788.2015.1	NUM
ajfa-18977	286	3	ez	ez	PROPN
ajfa-18977	286	4	domíngu	domíngu	PROPN
ajfa-18977	286	5	information	information	NOUN
ajfa-18977	286	6	,	,	PUNCT
ajfa-18977	286	7	219	219	NUM
ajfa-18977	286	8	-	-	SYM
ajfa-18977	286	9	233	233	NUM
ajfa-18977	286	10	.	.	PUNCT
ajfa-18977	287	1	h	h	PROPN
ajfa-18977	287	2	m.	m.	PROPN
ajfa-18977	287	3	a.	a.	PROPN
ajfa-18977	287	4	b.	b.	PROPN
ajfa-18977	287	5	,	,	PUNCT
ajfa-18977	287	6	ibr	ibr	PROPN
ajfa-18977	287	7	velopment	velopment	VERB
ajfa-18977	287	8	an	an	DET
ajfa-18977	287	9	holarly	holarly	ADV
ajfa-18977	287	10	-	-	PUNCT
ajfa-18977	287	11	jour	jour	ADJ
ajfa-18977	287	12	19	19	NUM
ajfa-18977	287	13	non	non	ADJ
ajfa-18977	287	14	-	-	ADJ
ajfa-18977	287	15	financia	financia	ADJ
ajfa-18977	287	16	nal	nal	NOUN
ajfa-18977	287	17	of	of	ADP
ajfa-18977	287	18	i	i	PROPN
ajfa-18977	287	19	421	421	NUM
ajfa-18977	287	20	warfield	warfield	NOUN
ajfa-18977	287	21	,	,	PUNCT
ajfa-18977	287	22	t	t	PROPN
ajfa-18977	287	23	1–257	1–257	NUM
ajfa-18977	287	24	.	.	PUNCT
ajfa-18977	288	1	https	https	PROPN
ajfa-18977	288	2	nd	nd	PROPN
ajfa-18977	288	3	solonand	solonand	NOUN
ajfa-18977	288	4	ng	ng	PROPN
ajfa-18977	288	5	quality	quality	NOUN
ajfa-18977	288	6	.	.	PUNCT
ajfa-18977	289	1	r	r	NOUN
ajfa-18977	289	2	012	012	NUM
ajfa-18977	289	3	-	-	SYM
ajfa-18977	289	4	0117	0117	NUM
ajfa-18977	289	5	13	13	NUM
ajfa-18977	289	6	)	)	PUNCT
ajfa-18977	289	7	.	.	PUNCT
ajfa-18977	290	1	conce	conce	NOUN
ajfa-18977	290	2	uality	uality	NOUN
ajfa-18977	290	3	diffe	diffe	ADJ
ajfa-18977	290	4	accounting	accounting	PROPN
ajfa-18977	290	5	,	,	PUNCT
ajfa-18977	290	6	d.	d.	PROPN
ajfa-18977	290	7	(	(	PUNCT
ajfa-18977	290	8	2017	2017	NUM
ajfa-18977	290	9	)	)	PUNCT
ajfa-18977	290	10	systems	system	NOUN
ajfa-18977	290	11	-3	-3	PUNCT
ajfa-18977	290	12	2018	2018	NUM
ajfa-18977	290	13	)	)	PUNCT
ajfa-18977	290	14	.	.	PUNCT
ajfa-18977	291	1	volu	volu	PROPN
ajfa-18977	291	2	ies	ies	PROPN
ajfa-18977	291	3	in	in	ADP
ajfa-18977	291	4	sl	sl	PROPN
ajfa-18977	291	5	f	f	NOUN
ajfa-18977	291	6	quality	quality	NOUN
ajfa-18977	291	7	o	o	PROPN
ajfa-18977	291	8	k	k	PROPN
ajfa-18977	291	9	issuers	issuer	NOUN
ajfa-18977	291	10	,	,	PUNCT
ajfa-18977	291	11	a	a	DET
ajfa-18977	291	12	abstract=245	abstract=245	NOUN
ajfa-18977	291	13	the	the	DET
ajfa-18977	291	14	corpor	corpor	ADJ
ajfa-18977	291	15	nference	nference	NOUN
ajfa-18977	291	16	on	on	ADP
ajfa-18977	291	17	-5_10	-5_10	PROPN
ajfa-18977	291	18	sed	sed	ADJ
ajfa-18977	291	19	accou	accou	NOUN
ajfa-18977	291	20	"	"	PUNCT
ajfa-18977	291	21	recognitio	recognitio	X
ajfa-18977	291	22	nancial	nancial	ADJ
ajfa-18977	291	23	acco	acco	PROPN
ajfa-18977	291	24	rporate	rporate	VERB
ajfa-18977	291	25	repo	repo	ADP
ajfa-18977	291	26	ccounting	ccounte	VERB
ajfa-18977	291	27	a	a	DET
ajfa-18977	291	28	029866	029866	NUM
ajfa-18977	291	29	uez	uez	PROPN
ajfa-18977	291	30	,	,	PUNCT
ajfa-18977	291	31	l.	l.	PROPN
ajfa-18977	291	32	and	and	CCONJ
ajfa-18977	291	33	n	n	PROPN
ajfa-18977	291	34	on	on	ADP
ajfa-18977	291	35	the	the	DET
ajfa-18977	291	36	https://doi.o	https://doi.o	PROPN
ajfa-18977	291	37	rahim	rahim	PROPN
ajfa-18977	291	38	,	,	PUNCT
ajfa-18977	291	39	m.	m.	PROPN
ajfa-18977	291	40	k	k	PROPN
ajfa-18977	291	41	of	of	ADP
ajfa-18977	291	42	a	a	DET
ajfa-18977	291	43	disclo	disclo	NOUN
ajfa-18977	291	44	nd	nd	NOUN
ajfa-18977	291	45	rnals	rnal	NOUN
ajfa-18977	291	46	/	/	SYM
ajfa-18977	291	47	busine	busine	PROPN
ajfa-18977	291	48	asian	asian	PROPN
ajfa-18977	291	49	al	al	PROPN
ajfa-18977	291	50	informat	informat	ADJ
ajfa-18977	291	51	intellectual	intellectual	NOUN
ajfa-18977	291	52	.	.	PUNCT
ajfa-18977	292	1	d.	d.	PROPN
ajfa-18977	292	2	(	(	PUNCT
ajfa-18977	292	3	1999	1999	NUM
ajfa-18977	292	4	)	)	PUNCT
ajfa-18977	292	5	s://doi.org/1	s://doi.org/1	PROPN
ajfa-18977	292	6	drasana	drasana	PROPN
ajfa-18977	292	7	,	,	PUNCT
ajfa-18977	292	8	b.	b.	PROPN
ajfa-18977	292	9	review	review	NOUN
ajfa-18977	292	10	of	of	ADP
ajfa-18977	292	11	a	a	DET
ajfa-18977	292	12	eptuallbas	eptuallbas	ADJ
ajfa-18977	292	13	erences	erence	NOUN
ajfa-18977	292	14	betw	betw	VERB
ajfa-18977	292	15	g	g	PROPN
ajfa-18977	292	16	and	and	CCONJ
ajfa-18977	292	17	au	au	ADJ
ajfa-18977	292	18	.	.	PUNCT
ajfa-18977	293	1	informatio	informatio	NOUN
ajfa-18977	293	2	frontier	frontier	PROPN
ajfa-18977	293	3	untary	untary	PROPN
ajfa-18977	293	4	discl	discl	PROPN
ajfa-18977	293	5	lovenia	lovenia	PROPN
ajfa-18977	293	6	.	.	PUNCT
ajfa-18977	294	1	k	k	PROPN
ajfa-18977	294	2	of	of	ADP
ajfa-18977	294	3	internet	internet	NOUN
ajfa-18977	294	4	ccounting	ccounte	VERB
ajfa-18977	294	5	a	a	DET
ajfa-18977	294	6	51248	51248	NUM
ajfa-18977	294	7	rate	rate	NOUN
ajfa-18977	294	8	reportin	reportin	NOUN
ajfa-18977	294	9	n	n	PRON
ajfa-18977	294	10	digital	digital	PROPN
ajfa-18977	294	11	sc	sc	PROPN
ajfa-18977	294	12	unting	unte	VERB
ajfa-18977	294	13	stan	stan	PROPN
ajfa-18977	294	14	on	on	ADP
ajfa-18977	294	15	and	and	CCONJ
ajfa-18977	294	16	mea	mea	NOUN
ajfa-18977	294	17	ounting	ounte	VERB
ajfa-18977	294	18	sta	sta	NOUN
ajfa-18977	294	19	orting	orte	VERB
ajfa-18977	294	20	on	on	ADP
ajfa-18977	294	21	th	th	NOUN
ajfa-18977	294	22	and	and	CCONJ
ajfa-18977	294	23	busines	busine	NOUN
ajfa-18977	294	24	d	d	X
ajfa-18977	294	25	gallego	gallego	NOUN
ajfa-18977	294	26	á	á	X
ajfa-18977	294	27	e	e	NOUN
ajfa-18977	294	28	internet	internet	NOUN
ajfa-18977	294	29	,	,	PUNCT
ajfa-18977	294	30	org/10.1108	org/10.1108	PROPN
ajfa-18977	294	31	k.	k.	PROPN
ajfa-18977	294	32	b.	b.	PROPN
ajfa-18977	294	33	,	,	PUNCT
ajfa-18977	294	34	&	&	CCONJ
ajfa-18977	294	35	ha	ha	INTJ
ajfa-18977	294	36	osure	osure	PROPN
ajfa-18977	295	1	qualit	qualit	PROPN
ajfa-18977	295	2	econom	econom	PROPN
ajfa-18977	295	3	ess	ess	PROPN
ajfa-18977	295	4	-	-	PUNCT
ajfa-18977	295	5	reporting	reporting	NOUN
ajfa-18977	295	6	n	n	PRON
ajfa-18977	295	7	journal	journal	NOUN
ajfa-18977	295	8	of	of	ADP
ajfa-18977	295	9	f	f	PROPN
ajfa-18977	295	10	tion	tion	PROPN
ajfa-18977	295	11	in	in	ADP
ajfa-18977	295	12	the	the	DET
ajfa-18977	295	13	capital	capital	NOUN
ajfa-18977	295	14	,	,	PUNCT
ajfa-18977	295	15	)	)	PUNCT
ajfa-18977	295	16	.	.	PUNCT
ajfa-18977	296	1	corporat	corporat	NOUN
ajfa-18977	296	2	10.2308	10.2308	NUM
ajfa-18977	296	3	/	/	SYM
ajfa-18977	296	4	acc	acc	PROPN
ajfa-18977	296	5	(	(	PUNCT
ajfa-18977	296	6	2014	2014	NUM
ajfa-18977	296	7	)	)	PUNCT
ajfa-18977	296	8	.	.	PUNCT
ajfa-18977	297	1	co	co	AUX
ajfa-18977	297	2	ccounting	ccounte	VERB
ajfa-18977	297	3	a	a	DET
ajfa-18977	297	4	ed	ed	NOUN
ajfa-18977	297	5	financia	financia	PROPN
ajfa-18977	297	6	ween	ween	PROPN
ajfa-18977	297	7	u.k	u.k	PROPN
ajfa-18977	297	8	.	.	PROPN
ajfa-18977	297	9	uditing	udite	VERB
ajfa-18977	297	10	,	,	PUNCT
ajfa-18977	297	11	9	9	NUM
ajfa-18977	297	12	on	on	ADP
ajfa-18977	297	13	systems	system	NOUN
ajfa-18977	297	14	,	,	PUNCT
ajfa-18977	297	15	rs	rs	NOUN
ajfa-18977	297	16	,	,	PUNCT
ajfa-18977	297	17	19	19	NUM
ajfa-18977	297	18	osure	osure	NOUN
ajfa-18977	297	19	of	of	ADP
ajfa-18977	297	20	fin	fin	NOUN
ajfa-18977	297	21	kybernetes	kybernete	NOUN
ajfa-18977	297	22	,	,	PUNCT
ajfa-18977	297	23	financial	financial	ADJ
ajfa-18977	297	24	d	d	NOUN
ajfa-18977	297	25	and	and	CCONJ
ajfa-18977	297	26	manag	manag	VERB
ajfa-18977	297	27	ng	ng	PROPN
ajfa-18977	297	28	develop	develop	VERB
ajfa-18977	297	29	cience	cience	NOUN
ajfa-18977	297	30	,	,	PUNCT
ajfa-18977	297	31	spri	spri	NOUN
ajfa-18977	297	32	ndards	ndard	VERB
ajfa-18977	297	33	up	up	ADP
ajfa-18977	297	34	asurement	asurement	PROPN
ajfa-18977	297	35	o	o	NOUN
ajfa-18977	297	36	ndards	ndard	NOUN
ajfa-18977	297	37	boa	boa	X
ajfa-18977	297	38	e	e	PROPN
ajfa-18977	297	39	internet	internet	NOUN
ajfa-18977	297	40	an	an	DET
ajfa-18977	297	41	ss	ss	PROPN
ajfa-18977	297	42	research	research	NOUN
ajfa-18977	297	43	álvarez	álvarez	PROPN
ajfa-18977	297	44	,	,	PUNCT
ajfa-18977	297	45	i.	i.	PROPN
ajfa-18977	297	46	accountin	accountin	PROPN
ajfa-18977	297	47	/095135711	/095135711	SYM
ajfa-18977	297	48	ancock	ancock	NOUN
ajfa-18977	297	49	,	,	PUNCT
ajfa-18977	297	50	d.	d.	PROPN
ajfa-18977	297	51	r	r	PROPN
ajfa-18977	297	52	y	y	PROPN
ajfa-18977	297	53	index	index	NOUN
ajfa-18977	297	54	.	.	PUNCT
ajfa-18977	298	1	int	int	NOUN
ajfa-18977	298	2	mics	mic	NOUN
ajfa-18977	298	3	,	,	PUNCT
ajfa-18977	298	4	8(1	8(1	NOUN
ajfa-18977	298	5	)	)	PUNCT
ajfa-18977	298	6	,	,	PUNCT
ajfa-18977	298	7	g	g	NOUN
ajfa-18977	298	8	-	-	PUNCT
ajfa-18977	298	9	on	on	ADP
ajfa-18977	298	10	-	-	PUNCT
ajfa-18977	298	11	interne	interne	ADJ
ajfa-18977	298	12	finance	finance	NOUN
ajfa-18977	298	13	&	&	CCONJ
ajfa-18977	298	14	ac	ac	PROPN
ajfa-18977	298	15	issn	issn	PROPN
ajfa-18977	298	16	19	19	NUM
ajfa-18977	298	17	2024	2024	NUM
ajfa-18977	298	18	,	,	PUNCT
ajfa-18977	298	19	vol	vol	NOUN
ajfa-18977	298	20	.	.	NOUN
ajfa-18977	298	21	1	1	NUM
ajfa-18977	298	22	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	298	23	e	e	NOUN
ajfa-18977	298	24	annual	annual	ADJ
ajfa-18977	298	25	re	re	NOUN
ajfa-18977	298	26	12(2	12(2	NUM
ajfa-18977	298	27	)	)	PUNCT
ajfa-18977	298	28	,	,	PUNCT
ajfa-18977	298	29	2	2	NUM
ajfa-18977	298	30	te	te	ADP
ajfa-18977	298	31	reporting	report	VERB
ajfa-18977	298	32	ch.1999.13.3	ch.1999.13.3	ADJ
ajfa-18977	298	33	orporate	orporate	NOUN
ajfa-18977	298	34	gov	gov	PROPN
ajfa-18977	298	35	and	and	CCONJ
ajfa-18977	298	36	finance	finance	PROPN
ajfa-18977	298	37	al	al	PROPN
ajfa-18977	298	38	reporting	report	VERB
ajfa-18977	298	39	annual	annual	ADJ
ajfa-18977	298	40	rep	rep	NOUN
ajfa-18977	298	41	9(10	9(10	NUM
ajfa-18977	298	42	)	)	PUNCT
ajfa-18977	298	43	,	,	PUNCT
ajfa-18977	298	44	128	128	NUM
ajfa-18977	298	45	,	,	PUNCT
ajfa-18977	298	46	agency	agency	NOUN
ajfa-18977	298	47	pr	pr	NOUN
ajfa-18977	298	48	9(3	9(3	PROPN
ajfa-18977	298	49	)	)	PUNCT
ajfa-18977	298	50	,	,	PUNCT
ajfa-18977	298	51	4	4	NUM
ajfa-18977	298	52	nancial	nancial	ADJ
ajfa-18977	298	53	info	info	NOUN
ajfa-18977	298	54	47(3	47(3	NUM
ajfa-18977	298	55	)	)	PUNCT
ajfa-18977	298	56	,	,	PUNCT
ajfa-18977	298	57	4	4	NUM
ajfa-18977	298	58	disclosures	disclosure	NOUN
ajfa-18977	298	59	gement	gement	VERB
ajfa-18977	298	60	info	info	NOUN
ajfa-18977	298	61	pment	pment	NOUN
ajfa-18977	298	62	in	in	ADP
ajfa-18977	298	63	the	the	DET
ajfa-18977	298	64	inger	inger	PROPN
ajfa-18977	298	65	cham	cham	PROPN
ajfa-18977	298	66	pdate	pdate	PROPN
ajfa-18977	298	67	–	–	PUNCT
ajfa-18977	298	68	f	f	PROPN
ajfa-18977	298	69	of	of	ADP
ajfa-18977	298	70	financia	financia	PROPN
ajfa-18977	298	71	ard	ard	PROPN
ajfa-18977	298	72	.	.	PROPN
ajfa-18977	299	1	and	and	CCONJ
ajfa-18977	299	2	the	the	DET
ajfa-18977	299	3	expe	expe	ADJ
ajfa-18977	299	4	h	h	NOUN
ajfa-18977	299	5	,	,	PUNCT
ajfa-18977	299	6	46(2	46(2	NOUN
ajfa-18977	299	7	)	)	PUNCT
ajfa-18977	299	8	,	,	PUNCT
ajfa-18977	299	9	1	1	NUM
ajfa-18977	299	10	(	(	PUNCT
ajfa-18977	299	11	2011	2011	NUM
ajfa-18977	299	12	)	)	PUNCT
ajfa-18977	299	13	.	.	PUNCT
ajfa-18977	300	1	c	c	PROPN
ajfa-18977	300	2	ng	ng	PROPN
ajfa-18977	300	3	,	,	PUNCT
ajfa-18977	300	4	auditin	auditin	PROPN
ajfa-18977	300	5	111133063	111133063	NUM
ajfa-18977	300	6	r.	r.	PROPN
ajfa-18977	300	7	(	(	PUNCT
ajfa-18977	300	8	2009	2009	NUM
ajfa-18977	300	9	)	)	PUNCT
ajfa-18977	300	10	.	.	PUNCT
ajfa-18977	301	1	b	b	X
ajfa-18977	301	2	ternational	ternational	ADJ
ajfa-18977	301	3	et	et	NOUN
ajfa-18977	301	4	-	-	PUNCT
ajfa-18977	301	5	developm	developm	VERB
ajfa-18977	301	6	ccounting	ccounte	VERB
ajfa-18977	301	7	946	946	NUM
ajfa-18977	301	8	-	-	PUNCT
ajfa-18977	301	9	052x	052x	NUM
ajfa-18977	301	10	16	16	NUM
ajfa-18977	301	11	,	,	PUNCT
ajfa-18977	301	12	no	no	INTJ
ajfa-18977	301	13	.	.	NOUN
ajfa-18977	301	14	1	1	NUM
ajfa-18977	301	15	think.org/	think.org/	NOUN
ajfa-18977	301	16	eport	eport	NOUN
ajfa-18977	301	17	:	:	PUNCT
ajfa-18977	301	18	a	a	DET
ajfa-18977	301	19	277	277	NUM
ajfa-18977	301	20	-	-	SYM
ajfa-18977	301	21	300	300	NUM
ajfa-18977	301	22	.	.	PUNCT
ajfa-18977	302	1	g	g	NOUN
ajfa-18977	302	2	on	on	ADP
ajfa-18977	302	3	the	the	DET
ajfa-18977	302	4	3.241	3.241	NUM
ajfa-18977	302	5	vernance	vernance	NOUN
ajfa-18977	302	6	e	e	NOUN
ajfa-18977	302	7	,	,	PUNCT
ajfa-18977	302	8	13(1	13(1	NUM
ajfa-18977	302	9	)	)	PUNCT
ajfa-18977	302	10	,	,	PUNCT
ajfa-18977	302	11	g	g	NOUN
ajfa-18977	302	12	quality	quality	NOUN
ajfa-18977	302	13	orts	ort	NOUN
ajfa-18977	302	14	and	and	CCONJ
ajfa-18977	302	15	81	81	NUM
ajfa-18977	302	16	-	-	PUNCT
ajfa-18977	302	17	1301	1301	NUM
ajfa-18977	302	18	.	.	PUNCT
ajfa-18977	303	1	roblems	roblem	NOUN
ajfa-18977	303	2	,	,	PUNCT
ajfa-18977	303	3	421	421	NUM
ajfa-18977	303	4	-	-	SYM
ajfa-18977	303	5	424	424	NUM
ajfa-18977	303	6	.	.	PUNCT
ajfa-18977	304	1	ormation	ormation	NOUN
ajfa-18977	304	2	458	458	NUM
ajfa-18977	304	3	-	-	SYM
ajfa-18977	304	4	473	473	NUM
ajfa-18977	304	5	.	.	PUNCT
ajfa-18977	305	1	using	use	VERB
ajfa-18977	305	2	a	a	DET
ajfa-18977	305	3	ormation	ormation	NOUN
ajfa-18977	305	4	e	e	NOUN
ajfa-18977	305	5	digital	digital	PROPN
ajfa-18977	305	6	m	m	PROPN
ajfa-18977	305	7	,	,	PUNCT
ajfa-18977	305	8	71	71	NUM
ajfa-18977	305	9	-	-	SYM
ajfa-18977	305	10	80	80	NUM
ajfa-18977	305	11	.	.	PUNCT
ajfa-18977	306	1	financial	financial	ADJ
ajfa-18977	306	2	al	al	PROPN
ajfa-18977	306	3	assets	asset	NOUN
ajfa-18977	306	4	ectations	ectation	VERB
ajfa-18977	306	5	196	196	NUM
ajfa-18977	306	6	-	-	SYM
ajfa-18977	306	7	220	220	NUM
ajfa-18977	306	8	.	.	PUNCT
ajfa-18977	307	1	orporate	orporate	PROPN
ajfa-18977	307	2	ng	ng	PROPN
ajfa-18977	307	3	and	and	CCONJ
ajfa-18977	307	4	business	business	PROPN
ajfa-18977	307	5	journal	journal	PROPN
ajfa-18977	307	6	55	55	NUM
ajfa-18977	307	7	-	-	SYM
ajfa-18977	307	8	79	79	NUM
ajfa-18977	307	9	.	.	PUNCT
ajfa-18977	308	1	ment	ment	NOUN
ajfa-18977	308	2	/	/	SYM
ajfa-18977	308	3	do	do	AUX
ajfa-18977	308	4	iasb	iasb	ADJ
ajfa-18977	308	5	(	(	PUNCT
ajfa-18977	308	6	2	2	NUM
ajfa-18977	308	7	standar	standar	PROPN
ajfa-18977	308	8	jonas	jonas	PROPN
ajfa-18977	308	9	,	,	PUNCT
ajfa-18977	308	10	g	g	PROPN
ajfa-18977	308	11	horizon	horizon	PROPN
ajfa-18977	308	12	kamallu	kamallu	PROPN
ajfa-18977	308	13	characte	characte	PROPN
ajfa-18977	308	14	malays	malays	PROPN
ajfa-18977	308	15	https://d	https://d	PROPN
ajfa-18977	308	16	kaur	kaur	PROPN
ajfa-18977	308	17	,	,	PUNCT
ajfa-18977	308	18	k	k	PROPN
ajfa-18977	308	19	examin	examin	PROPN
ajfa-18977	308	20	&	&	CCONJ
ajfa-18977	308	21	https://d	https://d	PROPN
ajfa-18977	308	22	kelton	kelton	PROPN
ajfa-18977	308	23	,	,	PUNCT
ajfa-18977	308	24	reportin	reportin	PROPN
ajfa-18977	308	25	https://d	https://d	PROPN
ajfa-18977	308	26	keliwon	keliwon	PROPN
ajfa-18977	308	27	disclosu	disclosu	PROPN
ajfa-18977	308	28	111	111	NUM
ajfa-18977	308	29	-	-	SYM
ajfa-18977	308	30	122	122	NUM
ajfa-18977	308	31	keliwon	keliwon	ADJ
ajfa-18977	308	32	reporti	reporti	NOUN
ajfa-18977	308	33	7	7	NUM
ajfa-18977	308	34	-	-	SYM
ajfa-18977	308	35	24	24	NUM
ajfa-18977	308	36	.	.	PUNCT
ajfa-18977	309	1	ht	ht	PROPN
ajfa-18977	309	2	khadaro	khadaro	PROPN
ajfa-18977	309	3	professi	professi	ADJ
ajfa-18977	309	4	https://d	https://d	PROPN
ajfa-18977	309	5	khan	khan	PROPN
ajfa-18977	309	6	,	,	PUNCT
ajfa-18977	309	7	t	t	PROPN
ajfa-18977	309	8	journal	journal	PROPN
ajfa-18977	309	9	https://d	https://d	PROPN
ajfa-18977	309	10	lizzcha	lizzcha	PROPN
ajfa-18977	309	11	reporti	reporti	PROPN
ajfa-18977	309	12	journal	journal	PROPN
ajfa-18977	309	13	https://d	https://d	PROPN
ajfa-18977	309	14	lymer	lymer	PROPN
ajfa-18977	309	15	internet	internet	NOUN
ajfa-18977	309	16	malaysi	malaysi	NOUN
ajfa-18977	309	17	reporti	reporti	VERB
ajfa-18977	309	18	http://w	http://w	PUNCT
ajfa-18977	309	19	k.pdfan	k.pdfan	X
ajfa-18977	309	20	2010	2010	NUM
ajfa-18977	309	21	)	)	PUNCT
ajfa-18977	309	22	.	.	PUNCT
ajfa-18977	310	1	ifrs	ifrs	PROPN
ajfa-18977	310	2	rds	rds	PROPN
ajfa-18977	310	3	board	board	PROPN
ajfa-18977	310	4	:	:	PUNCT
ajfa-18977	310	5	l	l	PROPN
ajfa-18977	310	6	g.j	g.j	PROPN
ajfa-18977	310	7	.	.	PROPN
ajfa-18977	310	8	and	and	CCONJ
ajfa-18977	310	9	b	b	X
ajfa-18977	310	10	ns	ns	ADJ
ajfa-18977	310	11	,	,	PUNCT
ajfa-18977	310	12	14(3	14(3	NUM
ajfa-18977	310	13	)	)	PUNCT
ajfa-18977	310	14	,	,	PUNCT
ajfa-18977	310	15	35	35	NUM
ajfa-18977	310	16	uarifin	uarifin	NOUN
ajfa-18977	310	17	,	,	PUNCT
ajfa-18977	310	18	w.	w.	NOUN
ajfa-18977	310	19	eristics	eristic	NOUN
ajfa-18977	310	20	on	on	ADP
ajfa-18977	310	21	ia	ia	PROPN
ajfa-18977	310	22	.	.	PUNCT
ajfa-18977	310	23	pro	pro	PROPN
ajfa-18977	310	24	doi.org/10.1	doi.org/10.1	PROPN
ajfa-18977	310	25	k.	k.	NOUN
ajfa-18977	310	26	,	,	PUNCT
ajfa-18977	310	27	and	and	CCONJ
ajfa-18977	310	28	sing	sing	VERB
ajfa-18977	310	29	ne	ne	ADP
ajfa-18977	310	30	the	the	DET
ajfa-18977	310	31	poten	poten	PROPN
ajfa-18977	310	32	ac	ac	PROPN
ajfa-18977	310	33	doi.org/10.2	doi.org/10.2	PROPN
ajfa-18977	310	34	a.	a.	PROPN
ajfa-18977	310	35	s.	s.	PROPN
ajfa-18977	310	36	and	and	CCONJ
ajfa-18977	310	37	y	y	PROPN
ajfa-18977	310	38	ng	ng	PROPN
ajfa-18977	310	39	,	,	PUNCT
ajfa-18977	310	40	jour	jour	PROPN
ajfa-18977	310	41	doi.org/10.1	doi.org/10.1	PROPN
ajfa-18977	310	42	n	n	CCONJ
ajfa-18977	310	43	,	,	PUNCT
ajfa-18977	310	44	k.b	k.b	PROPN
ajfa-18977	310	45	.	.	PROPN
ajfa-18977	310	46	,	,	PUNCT
ajfa-18977	310	47	sh	sh	PROPN
ajfa-18977	310	48	ure	ure	VERB
ajfa-18977	310	49	position	position	NOUN
ajfa-18977	310	50	2	2	NUM
ajfa-18977	310	51	.	.	PUNCT
ajfa-18977	310	52	https://do	https://do	PROPN
ajfa-18977	310	53	n	n	CCONJ
ajfa-18977	310	54	,	,	PUNCT
ajfa-18977	310	55	k.b	k.b	PROPN
ajfa-18977	310	56	.	.	PROPN
ajfa-18977	310	57	,	,	PUNCT
ajfa-18977	310	58	s	s	VERB
ajfa-18977	310	59	ing	ing	NOUN
ajfa-18977	310	60	(	(	PUNCT
ajfa-18977	310	61	ifr	ifr	PROPN
ajfa-18977	310	62	)	)	PUNCT
ajfa-18977	310	63	d	d	NOUN
ajfa-18977	310	64	ttps://doi.or	ttps://doi.or	DET
ajfa-18977	310	65	oo	oo	PROPN
ajfa-18977	310	66	,	,	PUNCT
ajfa-18977	310	67	i.	i.	PROPN
ajfa-18977	310	68	(	(	PUNCT
ajfa-18977	310	69	2005	2005	NUM
ajfa-18977	310	70	ion	ion	NOUN
ajfa-18977	310	71	,	,	PUNCT
ajfa-18977	310	72	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18977	310	73	t.	t.	NOUN
ajfa-18977	310	74	(	(	PUNCT
ajfa-18977	310	75	2007	2007	NUM
ajfa-18977	310	76	)	)	PUNCT
ajfa-18977	310	77	.	.	PUNCT
ajfa-18977	311	1	of	of	ADP
ajfa-18977	311	2	b	b	NOUN
ajfa-18977	311	3	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18977	311	4	arly	arly	ADV
ajfa-18977	311	5	,	,	PUNCT
ajfa-18977	311	6	p.	p.	PROPN
ajfa-18977	311	7	,	,	PUNCT
ajfa-18977	311	8	me	i	PRON
ajfa-18977	311	9	ing	ing	ADJ
ajfa-18977	311	10	index	index	NOUN
ajfa-18977	311	11	a	a	DET
ajfa-18977	311	12	l	l	NOUN
ajfa-18977	311	13	of	of	ADP
ajfa-18977	311	14	doi.org/10.7	doi.org/10.7	PROPN
ajfa-18977	311	15	a.	a.	NOUN
ajfa-18977	311	16	,	,	PUNCT
ajfa-18977	311	17	debrec	debrec	PROPN
ajfa-18977	311	18	t.	t.	PROPN
ajfa-18977	311	19	london	london	PROPN
ajfa-18977	311	20	:	:	PUNCT
ajfa-18977	311	21	i	i	PROPN
ajfa-18977	311	22	ian	ian	PROPN
ajfa-18977	311	23	accoun	accoun	PROPN
ajfa-18977	311	24	ing	ing	PROPN
ajfa-18977	311	25	.	.	PUNCT
ajfa-18977	312	1	www.masb.o	www.masb.o	PROPN
ajfa-18977	312	2	ndfile_path=	ndfile_path=	PROPN
ajfa-18977	312	3	s	s	PART
ajfa-18977	312	4	practice	practice	NOUN
ajfa-18977	312	5	s	s	PART
ajfa-18977	312	6	london	london	PROPN
ajfa-18977	312	7	,	,	PUNCT
ajfa-18977	312	8	uk	uk	PROPN
ajfa-18977	312	9	blanchet	blanchet	PROPN
ajfa-18977	312	10	,	,	PUNCT
ajfa-18977	312	11	j.	j.	PROPN
ajfa-18977	312	12	53	53	NUM
ajfa-18977	312	13	-	-	PUNCT
ajfa-18977	312	14	363	363	NUM
ajfa-18977	312	15	.	.	PUNCT
ajfa-18977	312	16	http	http	PROPN
ajfa-18977	312	17	.	.	PUNCT
ajfa-18977	313	1	f.	f.	PROPN
ajfa-18977	313	2	s.	s.	PROPN
ajfa-18977	314	1	w	w	PROPN
ajfa-18977	314	2	the	the	DET
ajfa-18977	314	3	timelin	timelin	PROPN
ajfa-18977	314	4	ocedia	ocedia	NOUN
ajfa-18977	314	5	1016	1016	NUM
ajfa-18977	314	6	/	/	SYM
ajfa-18977	314	7	s2212	s2212	PROPN
ajfa-18977	314	8	gh	gh	PROPN
ajfa-18977	314	9	,	,	PUNCT
ajfa-18977	314	10	k.	k.	PROPN
ajfa-18977	314	11	(	(	PUNCT
ajfa-18977	314	12	2019	2019	NUM
ajfa-18977	314	13	ntial	ntial	ADJ
ajfa-18977	314	14	benefit	benefit	NOUN
ajfa-18977	314	15	ccounting	ccounte	VERB
ajfa-18977	314	16	29121	29121	NUM
ajfa-18977	314	17	/	/	SYM
ajfa-18977	314	18	grant	grant	PROPN
ajfa-18977	314	19	yang	yang	PROPN
ajfa-18977	314	20	,	,	PUNCT
ajfa-18977	314	21	y.	y.	PROPN
ajfa-18977	314	22	(	(	PUNCT
ajfa-18977	314	23	2	2	NUM
ajfa-18977	314	24	rnal	rnal	NOUN
ajfa-18977	314	25	of	of	ADP
ajfa-18977	314	26	1016	1016	NUM
ajfa-18977	314	27	/	/	SYM
ajfa-18977	314	28	j.jaccp	j.jaccp	ADP
ajfa-18977	314	29	hukor	hukor	PROPN
ajfa-18977	314	30	,	,	PUNCT
ajfa-18977	314	31	z.a	z.a	PROPN
ajfa-18977	314	32	.	.	PROPN
ajfa-18977	314	33	n	n	PROPN
ajfa-18977	314	34	and	and	CCONJ
ajfa-18977	314	35	firm	firm	ADJ
ajfa-18977	314	36	oi.org/10.17	oi.org/10.17	NUM
ajfa-18977	314	37	shukor	shukor	NOUN
ajfa-18977	314	38	,	,	PUNCT
ajfa-18977	314	39	z.a	z.a	PROPN
ajfa-18977	314	40	disclosure	disclosure	NOUN
ajfa-18977	314	41	s	s	VERB
ajfa-18977	314	42	rg/10.17576	rg/10.17576	ADJ
ajfa-18977	314	43	5	5	NUM
ajfa-18977	314	44	)	)	PUNCT
ajfa-18977	314	45	.	.	PUNCT
ajfa-18977	315	1	corporat	corporat	NOUN
ajfa-18977	315	2	manageria	manageria	VERB
ajfa-18977	315	3	1108/02686	1108/02686	NUM
ajfa-18977	315	4	internet	internet	NOUN
ajfa-18977	315	5	fi	fi	NOUN
ajfa-18977	315	6	business	business	NOUN
ajfa-18977	315	7	15209	15209	NUM
ajfa-18977	315	8	/	/	SYM
ajfa-18977	315	9	jbsg	jbsg	ADV
ajfa-18977	315	10	edyawati	edyawati	PROPN
ajfa-18977	315	11	,	,	PUNCT
ajfa-18977	315	12	h	h	NOUN
ajfa-18977	315	13	analysis	analysis	NOUN
ajfa-18977	315	14	:	:	PUNCT
ajfa-18977	315	15	a	a	DET
ajfa-18977	315	16	economics	economic	NOUN
ajfa-18977	315	17	7763	7763	NUM
ajfa-18977	315	18	/	/	SYM
ajfa-18977	315	19	joebm	joebm	NOUN
ajfa-18977	315	20	ceny	ceny	NOUN
ajfa-18977	315	21	,	,	PUNCT
ajfa-18977	315	22	r.	r.	PROPN
ajfa-18977	315	23	,	,	PUNCT
ajfa-18977	315	24	g	g	PROPN
ajfa-18977	315	25	internationa	internationa	NOUN
ajfa-18977	315	26	nting	nte	VERB
ajfa-18977	315	27	stand	stand	NOUN
ajfa-18977	315	28	org.my/pdf.p	org.my/pdf.p	NOUN
ajfa-18977	316	1	=	=	NOUN
ajfa-18977	316	2	pdf_file	pdf_file	NOUN
ajfa-18977	316	3	statement	statement	NOUN
ajfa-18977	316	4	m	m	PROPN
ajfa-18977	316	5	k.	k.	PROPN
ajfa-18977	316	6	(	(	PUNCT
ajfa-18977	316	7	2000	2000	NUM
ajfa-18977	316	8	)	)	PUNCT
ajfa-18977	316	9	.	.	PUNCT
ajfa-18977	317	1	a	a	DET
ajfa-18977	317	2	ps://doi.org/	ps://doi.org/	PROPN
ajfa-18977	317	3	w.	w.	NOUN
ajfa-18977	317	4	(	(	PUNCT
ajfa-18977	317	5	2016	2016	NUM
ajfa-18977	317	6	)	)	PUNCT
ajfa-18977	317	7	.	.	PUNCT
ajfa-18977	318	1	t	t	PROPN
ajfa-18977	318	2	ness	ness	ADV
ajfa-18977	318	3	of	of	ADP
ajfa-18977	318	4	cor	cor	PROPN
ajfa-18977	318	5	economic	economic	PROPN
ajfa-18977	318	6	2	2	NUM
ajfa-18977	318	7	-	-	NUM
ajfa-18977	318	8	5671(16)0	5671(16)0	NUM
ajfa-18977	318	9	9	9	NUM
ajfa-18977	318	10	)	)	PUNCT
ajfa-18977	318	11	.	.	PUNCT
ajfa-18977	319	1	corpora	corpora	VERB
ajfa-18977	319	2	ts	ts	ADP
ajfa-18977	319	3	of	of	ADP
ajfa-18977	319	4	corpor	corpor	NOUN
ajfa-18977	319	5	thaalayah.v	thaalayah.v	NUM
ajfa-18977	319	6	2008	2008	NUM
ajfa-18977	319	7	)	)	PUNCT
ajfa-18977	319	8	.	.	PUNCT
ajfa-18977	320	1	the	the	DET
ajfa-18977	320	2	i	i	PRON
ajfa-18977	320	3	account	account	VERB
ajfa-18977	320	4	pubpol.2007	pubpol.2007	PRON
ajfa-18977	320	5	.	.	PUNCT
ajfa-18977	321	1	and	and	CCONJ
ajfa-18977	321	2	hassa	hassa	NOUN
ajfa-18977	321	3	value	value	NOUN
ajfa-18977	321	4	.	.	PUNCT
ajfa-18977	322	1	asi	asi	NOUN
ajfa-18977	322	2	7576	7576	NUM
ajfa-18977	322	3	/	/	SYM
ajfa-18977	322	4	ajaga	ajaga	NOUN
ajfa-18977	322	5	.	.	PUNCT
ajfa-18977	323	1	and	and	CCONJ
ajfa-18977	323	2	ha	ha	INTJ
ajfa-18977	323	3	strategy	strategy	NOUN
ajfa-18977	323	4	.	.	PUNCT
ajfa-18977	324	1	a	a	DET
ajfa-18977	324	2	6	6	NUM
ajfa-18977	324	3	/	/	SYM
ajfa-18977	324	4	ajag-201	ajag-201	NOUN
ajfa-18977	324	5	te	te	ADP
ajfa-18977	324	6	reporting	report	VERB
ajfa-18977	324	7	al	al	PROPN
ajfa-18977	324	8	au	au	PROPN
ajfa-18977	324	9	900510606	900510606	NUM
ajfa-18977	324	10	financial	financial	ADJ
ajfa-18977	324	11	rep	rep	NOUN
ajfa-18977	324	12	systems	system	NOUN
ajfa-18977	324	13	,	,	PUNCT
ajfa-18977	324	14	ge.v2i2.10	ge.v2i2.10	PROPN
ajfa-18977	324	15	h.	h.	PROPN
ajfa-18977	324	16	,	,	PUNCT
ajfa-18977	324	17	silfiant	silfiant	VERB
ajfa-18977	324	18	an	an	DET
ajfa-18977	324	19	overvie	overvie	NOUN
ajfa-18977	324	20	s	s	NOUN
ajfa-18977	324	21	,	,	PUNCT
ajfa-18977	324	22	busin	busin	VERB
ajfa-18977	324	23	m.2013.v1	m.2013.v1	PROPN
ajfa-18977	324	24	gray	gray	ADJ
ajfa-18977	324	25	,	,	PUNCT
ajfa-18977	324	26	g.	g.	PROPN
ajfa-18977	324	27	an	an	PROPN
ajfa-18977	324	28	al	al	PROPN
ajfa-18977	324	29	accountin	accountin	PROPN
ajfa-18977	324	30	ards	ards	PROPN
ajfa-18977	324	31	board	board	PROPN
ajfa-18977	324	32	php?pdf	php?pdf	NOUN
ajfa-18977	324	33	=	=	NOUN
ajfa-18977	324	34	bv	bv	ADJ
ajfa-18977	324	35	20	20	NUM
ajfa-18977	324	36	managemen	manageman	NOUN
ajfa-18977	324	37	ssessing	ssesse	VERB
ajfa-18977	324	38	qu	qu	INTJ
ajfa-18977	324	39	/10.2308	/10.2308	PROPN
ajfa-18977	324	40	/	/	SYM
ajfa-18977	324	41	ac	ac	PROPN
ajfa-18977	324	42	the	the	DET
ajfa-18977	324	43	influen	influen	PROPN
ajfa-18977	324	44	rporate	rporate	PROPN
ajfa-18977	324	45	inte	inte	NOUN
ajfa-18977	324	46	cs	cs	PROPN
ajfa-18977	324	47	and	and	CCONJ
ajfa-18977	324	48	00020	00020	NUM
ajfa-18977	324	49	-	-	SYM
ajfa-18977	324	50	4	4	NUM
ajfa-18977	324	51	ate	eat	VERB
ajfa-18977	324	52	disclosu	disclosu	NOUN
ajfa-18977	324	53	rate	rate	NOUN
ajfa-18977	324	54	disclos	disclo	NOUN
ajfa-18977	324	55	research	research	VERB
ajfa-18977	324	56	10.i10.2022	10.i10.2022	NUM
ajfa-18977	324	57	impact	impact	NOUN
ajfa-18977	324	58	of	of	ADP
ajfa-18977	324	59	c	c	PROPN
ajfa-18977	324	60	ting	ting	PROPN
ajfa-18977	324	61	and	and	CCONJ
ajfa-18977	324	62	7.11.001	7.11.001	PROPN
ajfa-18977	324	63	an	an	PROPN
ajfa-18977	324	64	,	,	PUNCT
ajfa-18977	324	65	m.s	m.s	PROPN
ajfa-18977	324	66	.	.	PUNCT
ajfa-18977	325	1	(	(	PUNCT
ajfa-18977	325	2	2	2	NUM
ajfa-18977	325	3	ian	ian	PROPN
ajfa-18977	325	4	journa	journa	PROPN
ajfa-18977	325	5	-2018	-2018	PROPN
ajfa-18977	325	6	-	-	PUNCT
ajfa-18977	325	7	09	09	NUM
ajfa-18977	325	8	-	-	PUNCT
ajfa-18977	325	9	1	1	NUM
ajfa-18977	325	10	assan	assan	NOUN
ajfa-18977	325	11	,	,	PUNCT
ajfa-18977	325	12	m.s	m.s	PROPN
ajfa-18977	325	13	sian	sian	PROPN
ajfa-18977	325	14	journ	journ	VERB
ajfa-18977	325	15	17	17	NUM
ajfa-18977	325	16	-	-	SYM
ajfa-18977	325	17	08si-02	08si-02	NUM
ajfa-18977	325	18	g	g	NOUN
ajfa-18977	325	19	on	on	ADP
ajfa-18977	325	20	the	the	DET
ajfa-18977	325	21	int	int	NOUN
ajfa-18977	325	22	uditing	udite	VERB
ajfa-18977	325	23	6074	6074	NUM
ajfa-18977	325	24	porting	porting	NOUN
ajfa-18977	325	25	:	:	PUNCT
ajfa-18977	325	26	di	di	NOUN
ajfa-18977	325	27	governan	governan	VERB
ajfa-18977	325	28	03	03	NUM
ajfa-18977	325	29	ti	ti	PROPN
ajfa-18977	325	30	,	,	PUNCT
ajfa-18977	325	31	w.	w.	PROPN
ajfa-18977	325	32	and	and	CCONJ
ajfa-18977	325	33	ew	ew	VERB
ajfa-18977	325	34	from	from	ADP
ajfa-18977	325	35	th	th	PRON
ajfa-18977	325	36	ness	ness	NOUN
ajfa-18977	325	37	and	and	CCONJ
ajfa-18977	325	38	.61	.61	NUM
ajfa-18977	325	39	nd	nd	NOUN
ajfa-18977	325	40	rahman	rahman	PROPN
ajfa-18977	325	41	ng	ng	PROPN
ajfa-18977	325	42	standard	standard	PROPN
ajfa-18977	325	43	d	d	PROPN
ajfa-18977	325	44	(	(	PUNCT
ajfa-18977	325	45	2018	2018	NUM
ajfa-18977	325	46	)	)	PUNCT
ajfa-18977	325	47	.	.	PUNCT
ajfa-18977	326	1	t	t	PROPN
ajfa-18977	326	2	retriev	retriev	PROPN
ajfa-18977	326	3	v2018_rev	v2018_rev	VERB
ajfa-18977	326	4	asian	asian	PROPN
ajfa-18977	326	5	nt	not	PART
ajfa-18977	326	6	commen	commen	PROPN
ajfa-18977	326	7	uality	uality	NOUN
ajfa-18977	326	8	of	of	ADP
ajfa-18977	326	9	fin	fin	NOUN
ajfa-18977	326	10	cch.2000.14	cch.2000.14	PROPN
ajfa-18977	326	11	nce	nce	NOUN
ajfa-18977	326	12	of	of	ADP
ajfa-18977	326	13	cor	cor	PROPN
ajfa-18977	326	14	ernet	ernet	PROPN
ajfa-18977	326	15	report	report	PROPN
ajfa-18977	326	16	finan	finan	PROPN
ajfa-18977	326	17	ure	ure	VERB
ajfa-18977	326	18	through	through	ADP
ajfa-18977	326	19	sure	sure	ADJ
ajfa-18977	326	20	throug	throug	PROPN
ajfa-18977	326	21	h	h	PROPN
ajfa-18977	326	22	,	,	PUNCT
ajfa-18977	326	23	2.4869	2.4869	NUM
ajfa-18977	326	24	orporate	orporate	NOUN
ajfa-18977	326	25	go	go	VERB
ajfa-18977	326	26	d	d	X
ajfa-18977	326	27	public	public	ADJ
ajfa-18977	326	28	2018	2018	NUM
ajfa-18977	326	29	)	)	PUNCT
ajfa-18977	326	30	.	.	PUNCT
ajfa-18977	327	1	inter	inter	PROPN
ajfa-18977	327	2	al	al	PROPN
ajfa-18977	327	3	of	of	ADP
ajfa-18977	327	4	accou	accou	PROPN
ajfa-18977	327	5	0	0	PROPN
ajfa-18977	327	6	.	.	PUNCT
ajfa-18977	328	1	(	(	PUNCT
ajfa-18977	328	2	2017	2017	NUM
ajfa-18977	328	3	)	)	PUNCT
ajfa-18977	328	4	.	.	PUNCT
ajfa-18977	329	1	m	m	PROPN
ajfa-18977	330	1	al	al	PROPN
ajfa-18977	330	2	of	of	ADP
ajfa-18977	330	3	accou	accou	PROPN
ajfa-18977	330	4	ternet	ternet	PROPN
ajfa-18977	330	5	:	:	PUNCT
ajfa-18977	330	6	some	some	DET
ajfa-18977	330	7	journal	journal	NOUN
ajfa-18977	330	8	,	,	PUNCT
ajfa-18977	330	9	sclosure	sclosure	VERB
ajfa-18977	330	10	ab	ab	PROPN
ajfa-18977	330	11	nce	nce	NOUN
ajfa-18977	330	12	and	and	CCONJ
ajfa-18977	330	13	hermana	hermana	PROPN
ajfa-18977	330	14	,	,	PUNCT
ajfa-18977	330	15	e	e	NOUN
ajfa-18977	330	16	state	state	NOUN
ajfa-18977	330	17	ow	ow	PROPN
ajfa-18977	330	18	d	d	PROPN
ajfa-18977	330	19	manag	manag	NOUN
ajfa-18977	330	20	,	,	PUNCT
ajfa-18977	330	21	a.	a.	NOUN
ajfa-18977	330	22	(	(	PUNCT
ajfa-18977	330	23	1999	1999	NUM
ajfa-18977	330	24	d	d	NOUN
ajfa-18977	330	25	committe	committe	PROPN
ajfa-18977	330	26	he	he	PRON
ajfa-18977	330	27	concept	concept	NOUN
ajfa-18977	330	28	ved	ve	VERB
ajfa-18977	330	29	vised_conc	vised_conc	PROPN
ajfa-18977	330	30	n	n	PRON
ajfa-18977	330	31	journal	journal	NOUN
ajfa-18977	330	32	of	of	ADP
ajfa-18977	330	33	f	f	PROPN
ajfa-18977	330	34	tary	tary	PROPN
ajfa-18977	330	35	,	,	PUNCT
ajfa-18977	330	36	intern	intern	NOUN
ajfa-18977	330	37	nancial	nancial	PROPN
ajfa-18977	330	38	rep	rep	PROPN
ajfa-18977	330	39	4.3.353	4.3.353	PROPN
ajfa-18977	330	40	rporate	rporate	VERB
ajfa-18977	330	41	gov	gov	NOUN
ajfa-18977	330	42	ting	ting	PROPN
ajfa-18977	330	43	by	by	ADP
ajfa-18977	330	44	top	top	ADJ
ajfa-18977	330	45	nce	nce	NOUN
ajfa-18977	330	46	,	,	PUNCT
ajfa-18977	330	47	35	35	NUM
ajfa-18977	330	48	h	h	NOUN
ajfa-18977	330	49	web	web	NOUN
ajfa-18977	330	50	:	:	PUNCT
ajfa-18977	330	51	an	an	DET
ajfa-18977	330	52	gh	gh	PROPN
ajfa-18977	330	53	web	web	PROPN
ajfa-18977	330	54	.	.	PUNCT
ajfa-18977	330	55	jou	jou	PROPN
ajfa-18977	330	56	8(3	8(3	NUM
ajfa-18977	330	57	)	)	PUNCT
ajfa-18977	330	58	,	,	PUNCT
ajfa-18977	330	59	overnance	overnance	NOUN
ajfa-18977	330	60	o	o	PROPN
ajfa-18977	330	61	c	c	NOUN
ajfa-18977	330	62	policy	policy	NOUN
ajfa-18977	330	63	,	,	PUNCT
ajfa-18977	330	64	rnet	rnet	NOUN
ajfa-18977	330	65	financi	financi	PROPN
ajfa-18977	330	66	unting	unte	VERB
ajfa-18977	330	67	and	and	CCONJ
ajfa-18977	330	68	measuring	measure	VERB
ajfa-18977	330	69	unting	unting	NOUN
ajfa-18977	330	70	and	and	CCONJ
ajfa-18977	330	71	e	e	NOUN
ajfa-18977	330	72	implicatio	implicatio	NOUN
ajfa-18977	330	73	20(6	20(6	NUM
ajfa-18977	330	74	bout	bout	NOUN
ajfa-18977	330	75	compa	compa	NOUN
ajfa-18977	330	76	d	d	NOUN
ajfa-18977	330	77	ethics	ethic	NOUN
ajfa-18977	330	78	,	,	PUNCT
ajfa-18977	330	79	b.	b.	PROPN
ajfa-18977	330	80	(	(	PUNCT
ajfa-18977	330	81	2013	2013	NUM
ajfa-18977	330	82	)	)	PUNCT
ajfa-18977	330	83	.	.	PUNCT
ajfa-18977	331	1	wned	wne	VERB
ajfa-18977	331	2	enterp	enterp	ADJ
ajfa-18977	331	3	gement	gement	NOUN
ajfa-18977	331	4	,	,	PUNCT
ajfa-18977	331	5	)	)	PUNCT
ajfa-18977	331	6	.	.	PUNCT
ajfa-18977	332	1	business	business	PROPN
ajfa-18977	332	2	e.	e.	PROPN
ajfa-18977	332	3	tual	tual	PROPN
ajfa-18977	332	4	framew	framew	PROPN
ajfa-18977	332	5	ceptual%	ceptual%	VERB
ajfa-18977	332	6	finance	finance	PROPN
ajfa-18977	332	7	&	&	CCONJ
ajfa-18977	332	8	ac	ac	PROPN
ajfa-18977	332	9	issn	issn	PROPN
ajfa-18977	332	10	19	19	NUM
ajfa-18977	332	11	2024	2024	NUM
ajfa-18977	332	12	,	,	PUNCT
ajfa-18977	332	13	vol	vol	NOUN
ajfa-18977	332	14	.	.	NOUN
ajfa-18977	332	15	1	1	NUM
ajfa-18977	332	16	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	332	17	national	national	PROPN
ajfa-18977	332	18	acc	acc	PROPN
ajfa-18977	332	19	porting	porting	PROPN
ajfa-18977	332	20	.	.	PUNCT
ajfa-18977	333	1	acc	acc	PROPN
ajfa-18977	333	2	vernance	vernance	VERB
ajfa-18977	333	3	an	an	DET
ajfa-18977	333	4	p	p	NOUN
ajfa-18977	333	5	95	95	NUM
ajfa-18977	333	6	comp	comp	NOUN
ajfa-18977	333	7	5(1	5(1	NUM
ajfa-18977	333	8	)	)	PUNCT
ajfa-18977	333	9	,	,	PUNCT
ajfa-18977	333	10	1	1	NUM
ajfa-18977	333	11	empirical	empirical	NOUN
ajfa-18977	333	12	s	s	X
ajfa-18977	333	13	urnal	urnal	ADJ
ajfa-18977	333	14	of	of	ADP
ajfa-18977	333	15	co	co	NOUN
ajfa-18977	333	16	on	on	ADP
ajfa-18977	333	17	internet	internet	NOUN
ajfa-18977	333	18	f	f	PROPN
ajfa-18977	333	19	,	,	PUNCT
ajfa-18977	333	20	27	27	NUM
ajfa-18977	333	21	,	,	PUNCT
ajfa-18977	333	22	ial	ial	ADJ
ajfa-18977	333	23	reportin	reportin	PROPN
ajfa-18977	333	24	governanc	governanc	PROPN
ajfa-18977	333	25	internet	internet	NOUN
ajfa-18977	333	26	f	f	PROPN
ajfa-18977	333	27	governanc	governanc	PROPN
ajfa-18977	333	28	ons	ons	PROPN
ajfa-18977	333	29	for	for	ADP
ajfa-18977	333	30	the	the	DET
ajfa-18977	333	31	6	6	NUM
ajfa-18977	333	32	)	)	PUNCT
ajfa-18977	333	33	,	,	PUNCT
ajfa-18977	333	34	5	5	NUM
ajfa-18977	333	35	anies	anie	NOUN
ajfa-18977	333	36	on	on	ADP
ajfa-18977	333	37	w	w	PROPN
ajfa-18977	333	38	2(2	2(2	NUM
ajfa-18977	333	39	)	)	PUNCT
ajfa-18977	333	40	,	,	PUNCT
ajfa-18977	333	41	internet	internet	NOUN
ajfa-18977	333	42	f	f	PROPN
ajfa-18977	333	43	prise	prise	PROPN
ajfa-18977	333	44	in	in	ADP
ajfa-18977	333	45	in	in	ADP
ajfa-18977	333	46	1(3	1(3	NUM
ajfa-18977	333	47	)	)	PUNCT
ajfa-18977	333	48	,	,	PUNCT
ajfa-18977	333	49	2	2	NUM
ajfa-18977	333	50	s	s	PART
ajfa-18977	333	51	reporting	report	VERB
ajfa-18977	333	52	work	work	NOUN
ajfa-18977	333	53	for	for	ADP
ajfa-18977	333	54	f	f	PROPN
ajfa-18977	333	55	%	%	INTJ
ajfa-18977	333	56	20fram	20fram	NUM
ajfa-18977	333	57	ccounting	ccounte	VERB
ajfa-18977	333	58	946	946	NUM
ajfa-18977	333	59	-	-	PUNCT
ajfa-18977	333	60	052x	052x	NUM
ajfa-18977	333	61	16	16	NUM
ajfa-18977	333	62	,	,	PUNCT
ajfa-18977	333	63	no	no	INTJ
ajfa-18977	333	64	.	.	NOUN
ajfa-18977	333	65	1	1	NUM
ajfa-18977	333	66	think.org/	think.org/	NOUN
ajfa-18977	333	67	counting	counting	NOUN
ajfa-18977	333	68	counting	counting	NOUN
ajfa-18977	333	69	nd	nd	PRON
ajfa-18977	333	70	firm	firm	NOUN
ajfa-18977	333	71	anies	anie	NOUN
ajfa-18977	333	72	in	in	ADP
ajfa-18977	333	73	156	156	NUM
ajfa-18977	333	74	-	-	SYM
ajfa-18977	333	75	165	165	NUM
ajfa-18977	333	76	.	.	PUNCT
ajfa-18977	334	1	study	study	NOUN
ajfa-18977	334	2	to	to	PART
ajfa-18977	334	3	ommerce	ommerce	VERB
ajfa-18977	334	4	64	64	NUM
ajfa-18977	334	5	-	-	SYM
ajfa-18977	334	6	74	74	NUM
ajfa-18977	334	7	.	.	PUNCT
ajfa-18977	335	1	financial	financial	ADJ
ajfa-18977	335	2	62–87	62–87	PROPN
ajfa-18977	335	3	.	.	PUNCT
ajfa-18977	336	1	ng	ng	PROPN
ajfa-18977	336	2	(	(	PUNCT
ajfa-18977	336	3	ifr	ifr	PROPN
ajfa-18977	336	4	)	)	PUNCT
ajfa-18977	336	5	ce	ce	PROPN
ajfa-18977	336	6	,	,	PUNCT
ajfa-18977	336	7	9(1	9(1	NUM
ajfa-18977	336	8	)	)	PUNCT
ajfa-18977	336	9	,	,	PUNCT
ajfa-18977	336	10	financial	financial	PROPN
ajfa-18977	336	11	ce	ce	PROPN
ajfa-18977	336	12	,	,	PUNCT
ajfa-18977	336	13	8(1	8(1	NOUN
ajfa-18977	336	14	)	)	PUNCT
ajfa-18977	336	15	,	,	PUNCT
ajfa-18977	336	16	auditing	audit	VERB
ajfa-18977	336	17	578	578	NUM
ajfa-18977	336	18	-	-	SYM
ajfa-18977	336	19	591	591	NUM
ajfa-18977	336	20	.	.	PUNCT
ajfa-18977	337	1	websites	website	NOUN
ajfa-18977	337	2	.	.	PUNCT
ajfa-18977	338	1	37	37	NUM
ajfa-18977	338	2	-	-	SYM
ajfa-18977	338	3	46	46	NUM
ajfa-18977	338	4	.	.	PUNCT
ajfa-18977	339	1	financial	financial	ADJ
ajfa-18977	339	2	donesia	donesia	PROPN
ajfa-18977	339	3	.	.	PUNCT
ajfa-18977	340	1	281	281	NUM
ajfa-18977	340	2	-	-	SYM
ajfa-18977	340	3	284	284	NUM
ajfa-18977	340	4	.	.	PUNCT
ajfa-18977	341	1	g	g	NOUN
ajfa-18977	341	2	on	on	ADP
ajfa-18977	341	3	the	the	DET
ajfa-18977	341	4	financial	financial	NOUN
ajfa-18977	341	5	from	from	ADP
ajfa-18977	341	6	ewor	ewor	PROPN
ajfa-18977	341	7	mbobo	mbobo	NOUN
ajfa-18977	341	8	,	,	PUNCT
ajfa-18977	341	9	financia	financia	PROPN
ajfa-18977	341	10	ministry	ministry	PROPN
ajfa-18977	341	11	framew	framew	PROPN
ajfa-18977	341	12	https://g	https://g	PROPN
ajfa-18977	341	13	yout_pu	yout_pu	PROPN
ajfa-18977	341	14	nel	nel	PROPN
ajfa-18977	341	15	,	,	PUNCT
ajfa-18977	341	16	g.f	g.f	PROPN
ajfa-18977	341	17	evidenc	evidenc	PROPN
ajfa-18977	341	18	univers	univers	PROPN
ajfa-18977	341	19	ojah	ojah	PROPN
ajfa-18977	341	20	,	,	PUNCT
ajfa-18977	341	21	k	k	PROPN
ajfa-18977	341	22	corpora	corpora	VERB
ajfa-18977	341	23	69	69	NUM
ajfa-18977	341	24	-	-	SYM
ajfa-18977	341	25	83	83	NUM
ajfa-18977	341	26	.	.	PUNCT
ajfa-18977	342	1	h	h	NOUN
ajfa-18977	342	2	pircheg	pircheg	PROPN
ajfa-18977	342	3	informa	informa	PROPN
ajfa-18977	342	4	accoun	accoun	PROPN
ajfa-18977	342	5	sandhu	sandhu	PROPN
ajfa-18977	342	6	indian	indian	PROPN
ajfa-18977	342	7	https://d	https://d	PROPN
ajfa-18977	342	8	schaller	schaller	NOUN
ajfa-18977	342	9	of	of	ADP
ajfa-18977	342	10	digi	digi	NOUN
ajfa-18977	342	11	confere	confere	PROPN
ajfa-18977	342	12	https://d	https://d	PROPN
ajfa-18977	342	13	șerban	șerban	PROPN
ajfa-18977	342	14	,	,	PUNCT
ajfa-18977	342	15	perform	perform	VERB
ajfa-18977	342	16	https://d	https://d	PROPN
ajfa-18977	342	17	sherma	sherma	NOUN
ajfa-18977	342	18	busines	busine	NOUN
ajfa-18977	342	19	https://h	https://h	PROPN
ajfa-18977	342	20	sia	sia	PROPN
ajfa-18977	342	21	,	,	PUNCT
ajfa-18977	342	22	c.j	c.j	PRON
ajfa-18977	342	23	perform	perform	VERB
ajfa-18977	342	24	https://s	https://	VERB
ajfa-18977	342	25	tiberius	tiberius	ADJ
ajfa-18977	342	26	german	german	ADJ
ajfa-18977	342	27	https://d	https://d	PROPN
ajfa-18977	342	28	valentin	valentin	PROPN
ajfa-18977	342	29	standard	standard	PROPN
ajfa-18977	342	30	reporti	reporti	PROPN
ajfa-18977	342	31	,	,	PUNCT
ajfa-18977	342	32	m.e	m.e	PROPN
ajfa-18977	342	33	.	.	PROPN
ajfa-18977	342	34	and	and	CCONJ
ajfa-18977	342	35	al	al	PROPN
ajfa-18977	342	36	reporting	report	VERB
ajfa-18977	342	37	y	y	PROPN
ajfa-18977	342	38	of	of	ADP
ajfa-18977	342	39	intern	intern	NOUN
ajfa-18977	342	40	work	work	NOUN
ajfa-18977	342	41	.	.	PUNCT
ajfa-18977	343	1	grp.miti.gov	grp.miti.gov	ADJ
ajfa-18977	343	2	ublicreview	ublicreview	NOUN
ajfa-18977	343	3	f.	f.	PROPN
ajfa-18977	343	4	(	(	PUNCT
ajfa-18977	343	5	2016	2016	NUM
ajfa-18977	343	6	)	)	PUNCT
ajfa-18977	343	7	.	.	PUNCT
ajfa-18977	344	1	i	i	PRON
ajfa-18977	344	2	ce	ce	VERB
ajfa-18977	344	3	from	from	ADP
ajfa-18977	344	4	js	js	PROPN
ajfa-18977	344	5	sity	sity	NOUN
ajfa-18977	344	6	)	)	PUNCT
ajfa-18977	344	7	https://	https://	PROPN
ajfa-18977	344	8	k.	k.	PROPN
ajfa-18977	344	9	and	and	CCONJ
ajfa-18977	344	10	moko	moko	PROPN
ajfa-18977	344	11	ate	eat	VERB
ajfa-18977	344	12	governa	governa	NOUN
ajfa-18977	344	13	https://doi.o	https://doi.o	PUNCT
ajfa-18977	345	1	gger	gger	PROPN
ajfa-18977	345	2	,	,	PUNCT
ajfa-18977	345	3	b.	b.	PROPN
ajfa-18977	345	4	an	an	DET
ajfa-18977	345	5	ation	ation	NOUN
ajfa-18977	345	6	on	on	ADP
ajfa-18977	345	7	the	the	DET
ajfa-18977	345	8	nting	nte	VERB
ajfa-18977	345	9	review	review	NOUN
ajfa-18977	345	10	,	,	PUNCT
ajfa-18977	345	11	a.	a.	NOUN
ajfa-18977	345	12	and	and	CCONJ
ajfa-18977	345	13	si	si	ADJ
ajfa-18977	345	14	evidence	evidence	NOUN
ajfa-18977	345	15	.	.	PUNCT
ajfa-18977	346	1	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18977	346	2	r	r	NOUN
ajfa-18977	346	3	,	,	PUNCT
ajfa-18977	346	4	a.	a.	NOUN
ajfa-18977	346	5	a.	a.	PROPN
ajfa-18977	346	6	,	,	PUNCT
ajfa-18977	346	7	va	va	PROPN
ajfa-18977	346	8	ital	ital	PROPN
ajfa-18977	346	9	busines	busine	NOUN
ajfa-18977	346	10	ence	ence	VERB
ajfa-18977	346	11	on	on	ADP
ajfa-18977	346	12	doi.org/10.2	doi.org/10.2	PROPN
ajfa-18977	346	13	r.	r.	PROPN
ajfa-18977	346	14	a.	a.	NOUN
ajfa-18977	346	15	(	(	PUNCT
ajfa-18977	346	16	201	201	NUM
ajfa-18977	346	17	mance	mance	NOUN
ajfa-18977	346	18	.	.	PUNCT
ajfa-18977	347	1	s	s	VERB
ajfa-18977	347	2	doi.org/10.1	doi.org/10.1	NOUN
ajfa-18977	347	3	an	an	PRON
ajfa-18977	347	4	,	,	PUNCT
ajfa-18977	347	5	h.	h.	PROPN
ajfa-18977	347	6	d.	d.	PROPN
ajfa-18977	347	7	,	,	PUNCT
ajfa-18977	347	8	an	an	DET
ajfa-18977	347	9	ss	ss	NOUN
ajfa-18977	348	1	hbr.org/201	hbr.org/201	PROPN
ajfa-18977	348	2	j.	j.	PROPN
ajfa-18977	348	3	,	,	PUNCT
ajfa-18977	348	4	brahman	brahman	ADJ
ajfa-18977	348	5	mance	mance	NOUN
ajfa-18977	348	6	:	:	PUNCT
ajfa-18977	348	7	evi	evi	PROPN
ajfa-18977	348	8	ssrn.com/ab	ssrn.com/ab	PROPN
ajfa-18977	348	9	s	s	PROPN
ajfa-18977	348	10	,	,	PUNCT
ajfa-18977	348	11	v.	v.	ADV
ajfa-18977	348	12	,	,	PUNCT
ajfa-18977	348	13	&	&	CCONJ
ajfa-18977	348	14	h	h	PROPN
ajfa-18977	348	15	ny	ny	PROPN
ajfa-18977	348	16	.	.	PROPN
ajfa-18977	348	17	journa	journa	PROPN
ajfa-18977	348	18	doi.org/10.1	doi.org/10.1	PROPN
ajfa-18977	348	19	netti	netti	PROPN
ajfa-18977	348	20	,	,	PUNCT
ajfa-18977	348	21	d.	d.	PROPN
ajfa-18977	348	22	an	an	PRON
ajfa-18977	348	23	d	d	X
ajfa-18977	348	24	"	"	PUNCT
ajfa-18977	348	25	for	for	ADP
ajfa-18977	348	26	fina	fina	PROPN
ajfa-18977	348	27	ing	ing	PROPN
ajfa-18977	348	28	,	,	PUNCT
ajfa-18977	348	29	3(2	3(2	NUM
ajfa-18977	348	30	)	)	PUNCT
ajfa-18977	348	31	,	,	PUNCT
ajfa-18977	348	32	11	11	NUM
ajfa-18977	348	33	d	d	NOUN
ajfa-18977	348	34	ekpo	ekpo	NOUN
ajfa-18977	348	35	,	,	PUNCT
ajfa-18977	348	36	n.	n.	NOUN
ajfa-18977	348	37	.	.	PUNCT
ajfa-18977	349	1	internatio	internatio	PROPN
ajfa-18977	349	2	national	national	PROPN
ajfa-18977	349	3	tra	tra	PROPN
ajfa-18977	349	4	v.my/miti-g	v.my/miti-g	PROPN
ajfa-18977	349	5	w(9feb)v3	w(9feb)v3	PROPN
ajfa-18977	349	6	_	_	PROPN
ajfa-18977	349	7	internet	internet	NOUN
ajfa-18977	349	8	inv	inv	NOUN
ajfa-18977	349	9	se	se	PROPN
ajfa-18977	349	10	listed	list	VERB
ajfa-18977	349	11	c	c	PROPN
ajfa-18977	349	12	/api.semanti	/api.semanti	PUNCT
ajfa-18977	349	13	oaleli	oaleli	ADJ
ajfa-18977	349	14	-	-	PUNCT
ajfa-18977	349	15	moko	moko	PROPN
ajfa-18977	349	16	ance	ance	PROPN
ajfa-18977	349	17	:	:	PUNCT
ajfa-18977	349	18	an	an	X
ajfa-18977	349	19	in	in	ADP
ajfa-18977	349	20	org/10.1016	org/10.1016	PROPN
ajfa-18977	349	21	nd	nd	ADV
ajfa-18977	349	22	wagenh	wagenh	NOUN
ajfa-18977	349	23	e	e	NOUN
ajfa-18977	349	24	internet	internet	NOUN
ajfa-18977	349	25	:	:	PUNCT
ajfa-18977	349	26	w	w	X
ajfa-18977	349	27	,	,	PUNCT
ajfa-18977	349	28	8(2	8(2	NUM
ajfa-18977	349	29	)	)	PUNCT
ajfa-18977	349	30	,	,	PUNCT
ajfa-18977	349	31	383ingh	383ingh	PROPN
ajfa-18977	349	32	,	,	PUNCT
ajfa-18977	349	33	b.	b.	PROPN
ajfa-18977	349	34	(	(	PUNCT
ajfa-18977	349	35	2	2	NUM
ajfa-18977	349	36	journal	journal	NOUN
ajfa-18977	349	37	o	o	NOUN
ajfa-18977	349	38	1108	1108	NUM
ajfa-18977	349	39	/	/	SYM
ajfa-18977	349	40	jfraatananan	jfraatananan	ADV
ajfa-18977	349	41	-	-	PUNCT
ajfa-18977	349	42	th	th	VERB
ajfa-18977	349	43	ss	ss	NOUN
ajfa-18977	349	44	models	model	NOUN
ajfa-18977	349	45	:	:	PUNCT
ajfa-18977	349	46	managem	managem	PROPN
ajfa-18977	349	47	23919	23919	NUM
ajfa-18977	349	48	/	/	SYM
ajfa-18977	349	49	picm	picm	PROPN
ajfa-18977	349	50	7	7	NUM
ajfa-18977	349	51	)	)	PUNCT
ajfa-18977	349	52	.	.	PUNCT
ajfa-18977	350	1	the	the	DET
ajfa-18977	350	2	imp	imp	PROPN
ajfa-18977	350	3	studies	study	NOUN
ajfa-18977	350	4	1515	1515	NUM
ajfa-18977	350	5	/	/	SYM
ajfa-18977	350	6	sbe-20	sbe-20	NOUN
ajfa-18977	350	7	nd	nd	ADV
ajfa-18977	350	8	young	young	ADJ
ajfa-18977	350	9	,	,	PUNCT
ajfa-18977	350	10	s	s	PART
ajfa-18977	350	11	review	review	NOUN
ajfa-18977	350	12	,	,	PUNCT
ajfa-18977	350	13	6/07	6/07	NUM
ajfa-18977	350	14	/	/	SYM
ajfa-18977	350	15	where	where	SCONJ
ajfa-18977	350	16	na	na	ADP
ajfa-18977	350	17	,	,	PUNCT
ajfa-18977	350	18	r.	r.	NOUN
ajfa-18977	350	19	and	and	CCONJ
ajfa-18977	350	20	idence	idence	NOUN
ajfa-18977	350	21	fro	fro	NOUN
ajfa-18977	350	22	bstract=321	bstract=321	CCONJ
ajfa-18977	350	23	hirth	hirth	NOUN
ajfa-18977	350	24	,	,	PUNCT
ajfa-18977	350	25	s.	s.	PROPN
ajfa-18977	350	26	(	(	PUNCT
ajfa-18977	350	27	20	20	NUM
ajfa-18977	350	28	al	al	PROPN
ajfa-18977	350	29	of	of	ADP
ajfa-18977	350	30	inter	inter	ADJ
ajfa-18977	350	31	1016	1016	NUM
ajfa-18977	350	32	/	/	SYM
ajfa-18977	350	33	j.intac	j.intac	PROPN
ajfa-18977	350	34	nd	nd	NOUN
ajfa-18977	350	35	rea	rea	PROPN
ajfa-18977	350	36	,	,	PUNCT
ajfa-18977	350	37	m	m	VERB
ajfa-18977	350	38	ancial	ancial	ADJ
ajfa-18977	350	39	repo	repo	ADP
ajfa-18977	350	40	10	10	NUM
ajfa-18977	350	41	-	-	SYM
ajfa-18977	350	42	132	132	NUM
ajfa-18977	350	43	.	.	PUNCT
ajfa-18977	351	1	http	http	PROPN
ajfa-18977	351	2	b.	b.	PROPN
ajfa-18977	352	1	(	(	PUNCT
ajfa-18977	352	2	2016	2016	NUM
ajfa-18977	352	3	)	)	PUNCT
ajfa-18977	352	4	.	.	PUNCT
ajfa-18977	353	1	nal	nal	PROPN
ajfa-18977	353	2	journal	journal	PROPN
ajfa-18977	353	3	ade	ade	PROPN
ajfa-18977	353	4	and	and	CCONJ
ajfa-18977	353	5	in	in	ADP
ajfa-18977	353	6	grp	grp	NOUN
ajfa-18977	353	7	/	/	SYM
ajfa-18977	353	8	resource	resource	NOUN
ajfa-18977	353	9	_	_	PROPN
ajfa-18977	353	10	.pdf	.pdf	PUNCT
ajfa-18977	354	1	(	(	PUNCT
ajfa-18977	354	2	acces	acces	PROPN
ajfa-18977	354	3	vestor	vestor	NOUN
ajfa-18977	354	4	relati	relati	NOUN
ajfa-18977	354	5	companies	company	NOUN
ajfa-18977	354	6	icscholar.or	icscholar.or	PRON
ajfa-18977	354	7	oteli	oteli	NOUN
ajfa-18977	354	8	,	,	PUNCT
ajfa-18977	354	9	t.	t.	PROPN
ajfa-18977	354	10	(	(	PUNCT
ajfa-18977	354	11	20	20	NUM
ajfa-18977	354	12	nternational	nternational	ADJ
ajfa-18977	354	13	6	6	NUM
ajfa-18977	354	14	/	/	SYM
ajfa-18977	354	15	j.rdf.2012	j.rdf.2012	PROPN
ajfa-18977	354	16	.	.	PUNCT
ajfa-18977	355	1	hofer	hofer	PROPN
ajfa-18977	355	2	,	,	PUNCT
ajfa-18977	355	3	a.	a.	NOUN
ajfa-18977	355	4	a	a	DET
ajfa-18977	355	5	survey	survey	NOUN
ajfa-18977	355	6	of	of	ADP
ajfa-18977	355	7	-395	-395	PROPN
ajfa-18977	355	8	.	.	PROPN
ajfa-18977	355	9	https	https	PROPN
ajfa-18977	355	10	:	:	PUNCT
ajfa-18977	355	11	2019	2019	NUM
ajfa-18977	355	12	)	)	PUNCT
ajfa-18977	355	13	.	.	PUNCT
ajfa-18977	356	1	boar	boar	PROPN
ajfa-18977	356	2	of	of	ADP
ajfa-18977	356	3	financi	financi	PROPN
ajfa-18977	356	4	-05	-05	PROPN
ajfa-18977	356	5	-	-	PUNCT
ajfa-18977	356	6	2017	2017	NUM
ajfa-18977	356	7	-	-	PUNCT
ajfa-18977	356	8	00	00	NUM
ajfa-18977	356	9	hesenvitz	hesenvitz	PROPN
ajfa-18977	356	10	,	,	PUNCT
ajfa-18977	356	11	r	r	NOUN
ajfa-18977	356	12	an	an	DET
ajfa-18977	356	13	analys	analys	NOUN
ajfa-18977	356	14	ment	ment	NOUN
ajfa-18977	356	15	of	of	ADP
ajfa-18977	356	16	met.2019.8	met.2019.8	PROPN
ajfa-18977	356	17	pact	pact	NOUN
ajfa-18977	356	18	of	of	ADP
ajfa-18977	356	19	big	big	ADJ
ajfa-18977	356	20	in	in	ADP
ajfa-18977	356	21	busin	busin	NOUN
ajfa-18977	356	22	017	017	NUM
ajfa-18977	356	23	-	-	PUNCT
ajfa-18977	356	24	0045	0045	NUM
ajfa-18977	356	25	s.	s.	PROPN
ajfa-18977	356	26	d.	d.	PROPN
ajfa-18977	356	27	(	(	PUNCT
ajfa-18977	356	28	2016	2016	NUM
ajfa-18977	356	29	)	)	PUNCT
ajfa-18977	356	30	94(7	94(7	NUM
ajfa-18977	357	1	e	e	ADJ
ajfa-18977	357	2	-	-	ADJ
ajfa-18977	357	3	financial	financial	ADJ
ajfa-18977	357	4	-	-	PUNCT
ajfa-18977	357	5	r	r	NOUN
ajfa-18977	357	6	memarista	memarista	NOUN
ajfa-18977	357	7	,	,	PUNCT
ajfa-18977	357	8	om	om	PROPN
ajfa-18977	357	9	malays	malays	PROPN
ajfa-18977	357	10	1094	1094	NUM
ajfa-18977	357	11	019	019	NUM
ajfa-18977	357	12	)	)	PUNCT
ajfa-18977	357	13	.	.	PUNCT
ajfa-18977	358	1	impac	impac	PROPN
ajfa-18977	358	2	rnational	rnational	PROPN
ajfa-18977	358	3	a	a	DET
ajfa-18977	358	4	caudtax.201	caudtax.201	ADJ
ajfa-18977	358	5	m.	m.	NOUN
ajfa-18977	358	6	a.	a.	NOUN
ajfa-18977	358	7	(	(	PUNCT
ajfa-18977	358	8	2013	2013	NUM
ajfa-18977	358	9	orting	orting	NOUN
ajfa-18977	358	10	?	?	PUNCT
ajfa-18977	359	1	int	int	PROPN
ajfa-18977	360	1	ps://doi.org/	ps://doi.org/	PROPN
ajfa-18977	360	2	21	21	NUM
ajfa-18977	360	3	operation	operation	NOUN
ajfa-18977	360	4	l	l	NOUN
ajfa-18977	360	5	of	of	ADP
ajfa-18977	360	6	finance	finance	NOUN
ajfa-18977	360	7	ndustry	ndustry	NOUN
ajfa-18977	360	8	(	(	PUNCT
ajfa-18977	360	9	202	202	NUM
ajfa-18977	360	10	retriev	retriev	NOUN
ajfa-18977	360	11	es	es	PART
ajfa-18977	360	12	/	/	SYM
ajfa-18977	360	13	public%2	public%2	PROPN
ajfa-18977	360	14	ssed	sse	VERB
ajfa-18977	360	15	on	on	ADP
ajfa-18977	360	16	30	30	NUM
ajfa-18977	360	17	m	m	NOUN
ajfa-18977	360	18	ons	ons	PROPN
ajfa-18977	360	19	,	,	PUNCT
ajfa-18977	360	20	inform	inform	NOUN
ajfa-18977	360	21	(	(	PUNCT
ajfa-18977	360	22	doctoral	doctoral	ADJ
ajfa-18977	360	23	rg	rg	NOUN
ajfa-18977	360	24	/	/	SYM
ajfa-18977	360	25	corpusid	corpusid	PROPN
ajfa-18977	360	26	012	012	NUM
ajfa-18977	360	27	)	)	PUNCT
ajfa-18977	360	28	.	.	PUNCT
ajfa-18977	361	1	intern	intern	NOUN
ajfa-18977	361	2	l	l	NOUN
ajfa-18977	361	3	analysis	analysis	NOUN
ajfa-18977	361	4	.	.	PUNCT
ajfa-18977	362	1	.04.001	.04.001	PUNCT
ajfa-18977	362	2	(	(	PUNCT
ajfa-18977	362	3	1999	1999	NUM
ajfa-18977	362	4	)	)	PUNCT
ajfa-18977	362	5	.	.	PUNCT
ajfa-18977	363	1	eu	eu	PROPN
ajfa-18977	363	2	f	f	PROPN
ajfa-18977	363	3	the	the	DET
ajfa-18977	363	4	home	home	NOUN
ajfa-18977	363	5	//doi.org/10	//doi.org/10	PROPN
ajfa-18977	363	6	rd	rd	PROPN
ajfa-18977	363	7	composit	composit	PROPN
ajfa-18977	363	8	ial	ial	PROPN
ajfa-18977	363	9	report	report	PROPN
ajfa-18977	363	10	031	031	NUM
ajfa-18977	363	11	r.	r.	PROPN
ajfa-18977	363	12	,	,	PUNCT
ajfa-18977	363	13	pulsiri	pulsiri	NOUN
ajfa-18977	363	14	,	,	PUNCT
ajfa-18977	363	15	n	n	PRON
ajfa-18977	363	16	sis	sis	NOUN
ajfa-18977	363	17	of	of	ADP
ajfa-18977	363	18	the	the	DET
ajfa-18977	363	19	k	k	PROPN
ajfa-18977	363	20	engineerin	engineerin	PROPN
ajfa-18977	363	21	8893696	8893696	NUM
ajfa-18977	363	22	data	datum	NOUN
ajfa-18977	363	23	,	,	PUNCT
ajfa-18977	363	24	susta	susta	PROPN
ajfa-18977	363	25	ness	ness	NOUN
ajfa-18977	363	26	an	an	PRON
ajfa-18977	363	27	)	)	PUNCT
ajfa-18977	363	28	.	.	PUNCT
ajfa-18977	364	1	where	where	SCONJ
ajfa-18977	364	2	fin	fin	NOUN
ajfa-18977	364	3	7	7	NUM
ajfa-18977	364	4	)	)	PUNCT
ajfa-18977	364	5	,	,	PUNCT
ajfa-18977	364	6	reporting	reporting	NOUN
ajfa-18977	364	7	-	-	PUNCT
ajfa-18977	364	8	sti	sti	PROPN
ajfa-18977	364	9	,	,	PUNCT
ajfa-18977	364	10	g.	g.	PROPN
ajfa-18977	364	11	(	(	PUNCT
ajfa-18977	364	12	2018	2018	NUM
ajfa-18977	364	13	)	)	PUNCT
ajfa-18977	364	14	sia	sia	PROPN
ajfa-18977	364	15	.	.	PUNCT
ajfa-18977	364	16	conte	conte	PROPN
ajfa-18977	364	17	cts	ct	NOUN
ajfa-18977	364	18	of	of	ADP
ajfa-18977	364	19	digit	digit	NOUN
ajfa-18977	364	20	accounting	accounting	NOUN
ajfa-18977	364	21	,	,	PUNCT
ajfa-18977	364	22	19.100288	19.100288	NUM
ajfa-18977	364	23	3	3	NUM
ajfa-18977	364	24	)	)	PUNCT
ajfa-18977	364	25	.	.	PUNCT
ajfa-18977	365	1	critical	critical	ADJ
ajfa-18977	365	2	ternational	ternational	ADJ
ajfa-18977	365	3	/10.5296	/10.5296	PROPN
ajfa-18977	365	4	/	/	SYM
ajfa-18977	365	5	ija	ija	PROPN
ajfa-18977	365	6	asian	asian	PROPN
ajfa-18977	365	7	alising	alise	VERB
ajfa-18977	365	8	the	the	DET
ajfa-18977	365	9	e	e	NOUN
ajfa-18977	365	10	and	and	CCONJ
ajfa-18977	365	11	accou	accou	NOUN
ajfa-18977	365	12	20	20	NUM
ajfa-18977	365	13	)	)	PUNCT
ajfa-18977	365	14	.	.	PUNCT
ajfa-18977	366	1	draft	draft	NOUN
ajfa-18977	366	2	ved	ve	VERB
ajfa-18977	366	3	20consultat	20consultat	NUM
ajfa-18977	366	4	may	may	PROPN
ajfa-18977	366	5	2020	2020	NUM
ajfa-18977	366	6	)	)	PUNCT
ajfa-18977	366	7	.	.	PUNCT
ajfa-18977	367	1	mation	mation	PROPN
ajfa-18977	367	2	asym	asym	PROPN
ajfa-18977	367	3	dissertation	dissertation	PROPN
ajfa-18977	367	4	d:16882924	d:16882924	PROPN
ajfa-18977	367	5	net	net	ADJ
ajfa-18977	367	6	financial	financial	ADJ
ajfa-18977	367	7	review	review	NOUN
ajfa-18977	367	8	of	of	ADP
ajfa-18977	367	9	uropean	uropean	ADJ
ajfa-18977	367	10	a	a	DET
ajfa-18977	367	11	epages	epage	NOUN
ajfa-18977	367	12	of	of	ADP
ajfa-18977	367	13	a	a	DET
ajfa-18977	367	14	0.1080/0963	0.1080/0963	ADJ
ajfa-18977	367	15	tion	tion	NOUN
ajfa-18977	367	16	and	and	CCONJ
ajfa-18977	367	17	co	co	NOUN
ajfa-18977	367	18	ing	ing	NOUN
ajfa-18977	367	19	and	and	CCONJ
ajfa-18977	367	20	a	a	DET
ajfa-18977	367	21	n.	n.	NOUN
ajfa-18977	367	22	,	,	PUNCT
ajfa-18977	367	23	and	and	CCONJ
ajfa-18977	367	24	sch	sch	PROPN
ajfa-18977	367	25	knowledge	knowledge	PROPN
ajfa-18977	367	26	ng	ng	PROPN
ajfa-18977	367	27	and	and	CCONJ
ajfa-18977	367	28	ainability	ainability	NOUN
ajfa-18977	367	29	,	,	PUNCT
ajfa-18977	367	30	a	a	DET
ajfa-18977	367	31	nd	nd	NOUN
ajfa-18977	367	32	econ	econ	PROPN
ajfa-18977	367	33	nancial	nancial	PROPN
ajfa-18977	367	34	repo	repo	ADP
ajfa-18977	367	35	77	77	NUM
ajfa-18977	367	36	-	-	SYM
ajfa-18977	367	37	84	84	NUM
ajfa-18977	367	38	.	.	PUNCT
ajfa-18977	368	1	ill	ill	ADJ
ajfa-18977	368	2	-	-	PUNCT
ajfa-18977	368	3	falls	fall	NOUN
ajfa-18977	368	4	-	-	PUNCT
ajfa-18977	368	5	sho	sho	NOUN
ajfa-18977	368	6	.	.	PUNCT
ajfa-18977	369	1	corporate	corporate	ADJ
ajfa-18977	369	2	mporary	mporary	ADJ
ajfa-18977	369	3	e	e	NOUN
ajfa-18977	369	4	tisation	tisation	NOUN
ajfa-18977	369	5	on	on	ADP
ajfa-18977	369	6	auditing	auditing	NOUN
ajfa-18977	369	7	reflection	reflection	NOUN
ajfa-18977	369	8	journal	journal	NOUN
ajfa-18977	369	9	o	o	PROPN
ajfa-18977	369	10	afr.v3i2.387	afr.v3i2.387	PROPN
ajfa-18977	369	11	n	n	PROPN
ajfa-18977	369	12	journal	journal	NOUN
ajfa-18977	369	13	of	of	ADP
ajfa-18977	369	14	f	f	PROPN
ajfa-18977	369	15	qualitative	qualitative	PROPN
ajfa-18977	369	16	unting	unting	NOUN
ajfa-18977	369	17	,	,	PUNCT
ajfa-18977	369	18	5(4	5(4	NUM
ajfa-18977	369	19	)	)	PUNCT
ajfa-18977	369	20	national	national	ADJ
ajfa-18977	369	21	p	p	NOUN
ajfa-18977	369	22	ion	ion	NOUN
ajfa-18977	369	23	/	/	SYM
ajfa-18977	369	24	industry	industry	NOUN
ajfa-18977	369	25	mmetry	mmetry	NOUN
ajfa-18977	369	26	and	and	CCONJ
ajfa-18977	369	27	n	n	CCONJ
ajfa-18977	369	28	,	,	PUNCT
ajfa-18977	369	29	stellenbo	stellenbo	VERB
ajfa-18977	369	30	49	49	NUM
ajfa-18977	369	31	l	l	NOUN
ajfa-18977	369	32	reporting	reporting	NOUN
ajfa-18977	369	33	,	,	PUNCT
ajfa-18977	369	34	f	f	PROPN
ajfa-18977	369	35	developm	developm	VERB
ajfa-18977	369	36	accounting	account	VERB
ajfa-18977	369	37	austrian	austrian	NOUN
ajfa-18977	369	38	com	com	NOUN
ajfa-18977	369	39	3818993361	3818993361	NUM
ajfa-18977	369	40	orporate	orporate	PROPN
ajfa-18977	369	41	rep	rep	PROPN
ajfa-18977	369	42	accounting	accounting	PROPN
ajfa-18977	369	43	,	,	PUNCT
ajfa-18977	369	44	haller	haller	PROPN
ajfa-18977	369	45	,	,	PUNCT
ajfa-18977	369	46	a.	a.	NOUN
ajfa-18977	369	47	m	m	PROPN
ajfa-18977	369	48	base	base	NOUN
ajfa-18977	369	49	.	.	PUNCT
ajfa-18977	370	1	port	port	NOUN
ajfa-18977	370	2	technolog	technolog	NOUN
ajfa-18977	370	3	and	and	CCONJ
ajfa-18977	370	4	digitaliz	digitaliz	NOUN
ajfa-18977	370	5	omics	omic	NOUN
ajfa-18977	370	6	,	,	PUNCT
ajfa-18977	370	7	1	1	NUM
ajfa-18977	370	8	orting	orte	VERB
ajfa-18977	370	9	still	still	ADV
ajfa-18977	370	10	f	f	PROPN
ajfa-18977	370	11	retrie	retrie	PROPN
ajfa-18977	370	12	rt	rt	PROPN
ajfa-18977	370	13	e	e	PROPN
ajfa-18977	370	14	internet	internet	NOUN
ajfa-18977	370	15	r	r	NOUN
ajfa-18977	370	16	economics	economic	NOUN
ajfa-18977	370	17	,	,	PUNCT
ajfa-18977	370	18	auditing	auditing	NOUN
ajfa-18977	370	19	:	:	PUNCT
ajfa-18977	370	20	a	a	PRON
ajfa-18977	370	21	and	and	CCONJ
ajfa-18977	370	22	taxa	taxa	NOUN
ajfa-18977	370	23	on	on	ADP
ajfa-18977	370	24	xbrl	xbrl	PROPN
ajfa-18977	370	25	of	of	ADP
ajfa-18977	370	26	accounti	accounti	PROPN
ajfa-18977	370	27	0	0	NUM
ajfa-18977	370	28	finance	finance	PROPN
ajfa-18977	370	29	&	&	CCONJ
ajfa-18977	370	30	ac	ac	PROPN
ajfa-18977	370	31	issn	issn	PROPN
ajfa-18977	370	32	19	19	NUM
ajfa-18977	370	33	2024	2024	NUM
ajfa-18977	370	34	,	,	PUNCT
ajfa-18977	370	35	vol	vol	NOUN
ajfa-18977	370	36	.	.	NOUN
ajfa-18977	370	37	1	1	NUM
ajfa-18977	370	38	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	370	39	e	e	X
ajfa-18977	370	40	characteri	characteri	NOUN
ajfa-18977	370	41	,	,	PUNCT
ajfa-18977	370	42	184	184	NUM
ajfa-18977	370	43	-	-	SYM
ajfa-18977	370	44	192	192	NUM
ajfa-18977	370	45	.	.	PUNCT
ajfa-18977	371	1	policy	policy	NOUN
ajfa-18977	371	2	4.0	4.0	NUM
ajfa-18977	371	3	y4.0framew	y4.0framew	VERB
ajfa-18977	371	4	the	the	DET
ajfa-18977	371	5	cost	cost	NOUN
ajfa-18977	371	6	of	of	ADP
ajfa-18977	371	7	osch	osch	NOUN
ajfa-18977	371	8	:	:	PUNCT
ajfa-18977	371	9	stell	stell	PROPN
ajfa-18977	371	10	infrastructu	infrastructu	ADJ
ajfa-18977	371	11	ment	ment	PROPN
ajfa-18977	371	12	financ	financ	PROPN
ajfa-18977	371	13	review	review	PROPN
ajfa-18977	371	14	f	f	PROPN
ajfa-18977	371	15	mpanies	mpanie	NOUN
ajfa-18977	371	16	.	.	PUNCT
ajfa-18977	372	1	e	e	PROPN
ajfa-18977	372	2	113	113	NUM
ajfa-18977	372	3	porting	porting	NOUN
ajfa-18977	372	4	on	on	ADP
ajfa-18977	372	5	i	i	PRON
ajfa-18977	372	6	,	,	PUNCT
ajfa-18977	372	7	17(2	17(2	NUM
ajfa-18977	372	8	)	)	PUNCT
ajfa-18977	372	9	,	,	PUNCT
ajfa-18977	372	10	2	2	NUM
ajfa-18977	372	11	m.	m.	NOUN
ajfa-18977	372	12	(	(	PUNCT
ajfa-18977	372	13	2019	2019	NUM
ajfa-18977	372	14	)	)	PUNCT
ajfa-18977	372	15	.	.	PUNCT
ajfa-18977	373	1	t	t	PROPN
ajfa-18977	373	2	tland	tland	NOUN
ajfa-18977	373	3	,	,	PUNCT
ajfa-18977	373	4	inter	inter	PROPN
ajfa-18977	373	5	gy	gy	PROPN
ajfa-18977	373	6	,	,	PUNCT
ajfa-18977	373	7	usa	usa	PROPN
ajfa-18977	373	8	,	,	PUNCT
ajfa-18977	373	9	zation	zation	NOUN
ajfa-18977	373	10	on	on	ADP
ajfa-18977	373	11	c	c	PROPN
ajfa-18977	373	12	12(3	12(3	NUM
ajfa-18977	373	13	)	)	PUNCT
ajfa-18977	373	14	,	,	PUNCT
ajfa-18977	373	15	1	1	NUM
ajfa-18977	373	16	falls	fall	VERB
ajfa-18977	373	17	short	short	ADJ
ajfa-18977	373	18	.	.	PUNCT
ajfa-18977	374	1	h	h	PROPN
ajfa-18977	374	2	eved	eved	AUX
ajfa-18977	374	3	reporting	report	VERB
ajfa-18977	374	4	an	an	DET
ajfa-18977	374	5	12(2	12(2	NOUN
ajfa-18977	374	6	)	)	PUNCT
ajfa-18977	374	7	,	,	PUNCT
ajfa-18977	374	8	1	1	NUM
ajfa-18977	374	9	a	a	DET
ajfa-18977	374	10	delphi	delphi	NOUN
ajfa-18977	374	11	st	st	PROPN
ajfa-18977	374	12	ation	ation	PROPN
ajfa-18977	374	13	,	,	PUNCT
ajfa-18977	374	14	37	37	NUM
ajfa-18977	374	15	,	,	PUNCT
ajfa-18977	374	16	l	l	NOUN
ajfa-18977	374	17	:	:	PUNCT
ajfa-18977	374	18	a	a	DET
ajfa-18977	374	19	"	"	PUNCT
ajfa-18977	374	20	custo	custo	NOUN
ajfa-18977	374	21	ing	ing	NOUN
ajfa-18977	374	22	and	and	CCONJ
ajfa-18977	374	23	f	f	X
ajfa-18977	374	24	ccounting	ccounte	VERB
ajfa-18977	374	25	946	946	NUM
ajfa-18977	374	26	-	-	PUNCT
ajfa-18977	374	27	052x	052x	NUM
ajfa-18977	374	28	16	16	NUM
ajfa-18977	374	29	,	,	PUNCT
ajfa-18977	374	30	no	no	INTJ
ajfa-18977	374	31	.	.	NOUN
ajfa-18977	374	32	1	1	NUM
ajfa-18977	374	33	think.org/	think.org/	NOUN
ajfa-18977	374	34	istics	istic	NOUN
ajfa-18977	374	35	of	of	ADP
ajfa-18977	374	36	industry	industry	NOUN
ajfa-18977	374	37	from	from	ADP
ajfa-18977	374	38	workla	workla	PROPN
ajfa-18977	374	39	f	f	PROPN
ajfa-18977	374	40	capital	capital	NOUN
ajfa-18977	374	41	:	:	PUNCT
ajfa-18977	374	42	enbosch	enbosch	ADJ
ajfa-18977	374	43	ures	ure	NOUN
ajfa-18977	374	44	and	and	CCONJ
ajfa-18977	374	45	ce	ce	PROPN
ajfa-18977	374	46	,	,	PUNCT
ajfa-18977	374	47	2(2	2(2	NUM
ajfa-18977	374	48	)	)	PUNCT
ajfa-18977	374	49	,	,	PUNCT
ajfa-18977	374	50	financial	financial	ADJ
ajfa-18977	374	51	uropean	uropean	ADJ
ajfa-18977	374	52	internet	internet	NOUN
ajfa-18977	374	53	:	:	PUNCT
ajfa-18977	374	54	292	292	NUM
ajfa-18977	374	55	-	-	SYM
ajfa-18977	374	56	319	319	NUM
ajfa-18977	374	57	.	.	PUNCT
ajfa-18977	375	1	the	the	DET
ajfa-18977	375	2	rise	rise	NOUN
ajfa-18977	375	3	national	national	ADJ
ajfa-18977	375	4	1	1	NUM
ajfa-18977	375	5	-	-	SYM
ajfa-18977	375	6	13	13	NUM
ajfa-18977	375	7	.	.	PUNCT
ajfa-18977	376	1	company	company	NOUN
ajfa-18977	376	2	181	181	NUM
ajfa-18977	376	3	-	-	SYM
ajfa-18977	376	4	189	189	NUM
ajfa-18977	376	5	.	.	PUNCT
ajfa-18977	377	1	harvard	harvard	PROPN
ajfa-18977	377	2	from	from	ADP
ajfa-18977	377	3	nd	nd	ADV
ajfa-18977	377	4	firm	firm	ADJ
ajfa-18977	377	5	153	153	NUM
ajfa-18977	377	6	-	-	SYM
ajfa-18977	377	7	164	164	NUM
ajfa-18977	377	8	.	.	PUNCT
ajfa-18977	378	1	tudy	tudy	NOUN
ajfa-18977	378	2	for	for	ADP
ajfa-18977	378	3	100288	100288	NUM
ajfa-18977	378	4	.	.	PUNCT
ajfa-18977	379	1	omisable	omisable	ADJ
ajfa-18977	379	2	financial	financial	PROPN
ajfa-18977	379	3	william	william	PROPN
ajfa-18977	379	4	busines	busines	PROPN
ajfa-18977	379	5	world	world	PROPN
ajfa-18977	379	6	https://w	https://w	PROPN
ajfa-18977	379	7	world	world	PROPN
ajfa-18977	379	8	pricewa	pricewa	PROPN
ajfa-18977	379	9	non	non	ADJ
ajfa-18977	379	10	-	-	ADJ
ajfa-18977	379	11	fin	fin	ADJ
ajfa-18977	379	12	fromhtt	fromhtt	NOUN
ajfa-18977	379	13	ms	ms	PROPN
ajfa-18977	379	14	,	,	PUNCT
ajfa-18977	379	15	c.	c.	PROPN
ajfa-18977	379	16	(	(	PUNCT
ajfa-18977	379	17	200	200	NUM
ajfa-18977	379	18	ss	ss	PRON
ajfa-18977	379	19	communi	communi	PROPN
ajfa-18977	379	20	bank	bank	PROPN
ajfa-18977	379	21	www.world	www.world	NOUN
ajfa-18977	379	22	business	business	NOUN
ajfa-18977	379	23	aterhouseco	aterhouseco	VERB
ajfa-18977	379	24	nancial	nancial	ADJ
ajfa-18977	379	25	tps://docs.w	tps://docs.w	NOUN
ajfa-18977	379	26	8)	8)	NUM
ajfa-18977	379	27	.	.	PUNCT
ajfa-18977	380	1	toward	toward	ADP
ajfa-18977	380	2	ication	ication	NOUN
ajfa-18977	380	3	,	,	PUNCT
ajfa-18977	380	4	45	45	NUM
ajfa-18977	380	5	(	(	PUNCT
ajfa-18977	380	6	malaysia	malaysia	NOUN
ajfa-18977	380	7	dbank.org/en	dbank.org/en	NOUN
ajfa-18977	380	8	s	s	PART
ajfa-18977	380	9	counc	counc	NOUN
ajfa-18977	380	10	oopers	ooper	NOUN
ajfa-18977	380	11	(	(	PUNCT
ajfa-18977	380	12	pw	pw	X
ajfa-18977	380	13	informat	informat	ADJ
ajfa-18977	380	14	wbcsd.org/20	wbcsd.org/20	PROPN
ajfa-18977	380	15	d	d	PROPN
ajfa-18977	380	16	a	a	DET
ajfa-18977	380	17	taxonom	taxonom	NOUN
ajfa-18977	380	18	(	(	PUNCT
ajfa-18977	380	19	3	3	NUM
ajfa-18977	380	20	)	)	PUNCT
ajfa-18977	380	21	,	,	PUNCT
ajfa-18977	380	22	232	232	NUM
ajfa-18977	380	23	-	-	SYM
ajfa-18977	380	24	264	264	NUM
ajfa-18977	380	25	a	a	DET
ajfa-18977	380	26	(	(	PUNCT
ajfa-18977	380	27	publi	publi	PROPN
ajfa-18977	380	28	n	n	CCONJ
ajfa-18977	380	29	/	/	SYM
ajfa-18977	380	30	country	country	NOUN
ajfa-18977	380	31	/	/	SYM
ajfa-18977	380	32	m	m	PROPN
ajfa-18977	380	33	il	il	PROPN
ajfa-18977	380	34	for	for	ADP
ajfa-18977	380	35	wc	wc	PROPN
ajfa-18977	380	36	)	)	PUNCT
ajfa-18977	380	37	(	(	PUNCT
ajfa-18977	380	38	publis	publis	PROPN
ajfa-18977	380	39	tion	tion	NOUN
ajfa-18977	380	40	th	th	X
ajfa-18977	380	41	018/10	018/10	PROPN
ajfa-18977	380	42	/	/	SYM
ajfa-18977	380	43	wb	wb	PROPN
ajfa-18977	380	44	22	22	NUM
ajfa-18977	380	45	my	my	PRON
ajfa-18977	380	46	of	of	ADP
ajfa-18977	380	47	corpo	corpo	NOUN
ajfa-18977	380	48	4	4	NUM
ajfa-18977	380	49	.	.	PUNCT
ajfa-18977	381	1	https://do	https://do	PROPN
ajfa-18977	381	2	ished	ishe	VERB
ajfa-18977	381	3	m	m	VERB
ajfa-18977	381	4	malaysia	malaysia	NOUN
ajfa-18977	381	5	/	/	SYM
ajfa-18977	381	6	ove	ove	NOUN
ajfa-18977	381	7	sustainab	sustainab	NOUN
ajfa-18977	381	8	shed	shed	VERB
ajfa-18977	381	9	octob	octob	VERB
ajfa-18977	381	10	he	he	PRON
ajfa-18977	381	11	in	in	ADP
ajfa-18977	381	12	csd_enha	csd_enha	NOUN
ajfa-18977	381	13	asian	asian	PROPN
ajfa-18977	381	14	orate	orate	PROPN
ajfa-18977	381	15	report	report	NOUN
ajfa-18977	381	16	oi.org/10.117	oi.org/10.117	PROPN
ajfa-18977	381	17	march	march	NOUN
ajfa-18977	381	18	,	,	PUNCT
ajfa-18977	381	19	2	2	NUM
ajfa-18977	381	20	erview	erview	NOUN
ajfa-18977	381	21	le	le	AUX
ajfa-18977	381	22	deve	deve	VERB
ajfa-18977	381	23	ber	ber	PROPN
ajfa-18977	381	24	2018	2018	NUM
ajfa-18977	381	25	)	)	PUNCT
ajfa-18977	381	26	.	.	PUNCT
ajfa-18977	382	1	nvestor	nvestor	NOUN
ajfa-18977	382	2	ancing_cred	ancing_cre	VERB
ajfa-18977	382	3	n	n	PRON
ajfa-18977	382	4	journal	journal	NOUN
ajfa-18977	382	5	of	of	ADP
ajfa-18977	382	6	f	f	PROPN
ajfa-18977	382	7	ing	ing	PROPN
ajfa-18977	382	8	strategi	strategi	PROPN
ajfa-18977	382	9	77/0021943	77/0021943	NUM
ajfa-18977	382	10	2019	2019	NUM
ajfa-18977	382	11	)	)	PUNCT
ajfa-18977	382	12	.	.	PUNCT
ajfa-18977	383	1	r	r	NOUN
ajfa-18977	383	2	lopment	lopment	NOUN
ajfa-18977	383	3	enhancing	enhance	VERB
ajfa-18977	383	4	perspectiv	perspectiv	NOUN
ajfa-18977	383	5	dibility_rep	dibility_rep	NOUN
ajfa-18977	383	6	finance	finance	NOUN
ajfa-18977	383	7	&	&	CCONJ
ajfa-18977	383	8	ac	ac	PROPN
ajfa-18977	383	9	issn	issn	PROPN
ajfa-18977	383	10	19	19	NUM
ajfa-18977	383	11	2024	2024	NUM
ajfa-18977	383	12	,	,	PUNCT
ajfa-18977	383	13	vol	vol	NOUN
ajfa-18977	383	14	.	.	PROPN
ajfa-18977	383	15	1	1	NUM
ajfa-18977	383	16	ajfa.macro	ajfa.macro	PROPN
ajfa-18977	383	17	ies	ie	NOUN
ajfa-18977	383	18	.	.	PUNCT
ajfa-18977	384	1	the	the	DET
ajfa-18977	384	2	jo	jo	PROPN
ajfa-18977	384	3	3608317520	3608317520	NUM
ajfa-18977	384	4	retrieved	retrieve	VERB
ajfa-18977	384	5	(	(	PUNCT
ajfa-18977	384	6	wbcsd	wbcsd	PROPN
ajfa-18977	384	7	)	)	PUNCT
ajfa-18977	384	8	the	the	DET
ajfa-18977	384	9	credib	credib	NOUN
ajfa-18977	384	10	ve	ve	VERB
ajfa-18977	384	11	.	.	PUNCT
ajfa-18977	385	1	r	r	NOUN
ajfa-18977	385	2	port.pdf	port.pdf	NOUN
ajfa-18977	385	3	ccounting	ccounte	VERB
ajfa-18977	385	4	946	946	NUM
ajfa-18977	385	5	-	-	PUNCT
ajfa-18977	385	6	052x	052x	NUM
ajfa-18977	385	7	16	16	NUM
ajfa-18977	385	8	,	,	PUNCT
ajfa-18977	385	9	no	no	INTJ
ajfa-18977	385	10	.	.	NOUN
ajfa-18977	385	11	1	1	NUM
ajfa-18977	385	12	think.org/	think.org/	NOUN
ajfa-18977	385	13	urnal	urnal	NOUN
ajfa-18977	385	14	of	of	ADP
ajfa-18977	385	15	0	0	NUM
ajfa-18977	385	16	from	from	ADP
ajfa-18977	385	17	)	)	PUNCT
ajfa-18977	385	18	and	and	CCONJ
ajfa-18977	385	19	bility	bility	NOUN
ajfa-18977	385	20	of	of	ADP
ajfa-18977	385	21	retrieved	retrieve	VERB