id	sid	tid	token	lemma	pos
ajfa-5159	1	1	microsoft	microsoft	PROPN
ajfa-5159	1	2	word	word	NOUN
ajfa-5159	1	3	5159-18694-1-sm-writer2-new.docx	5159-18694-1-sm-writer2-new.docx	NUM
ajfa-5159	1	4	asian	asian	ADJ
ajfa-5159	1	5	journal	journal	NOUN
ajfa-5159	1	6	of	of	ADP
ajfa-5159	1	7	finance	finance	PROPN
ajfa-5159	1	8	&	&	CCONJ
ajfa-5159	1	9	accounting	accounting	PROPN
ajfa-5159	1	10	issn	issn	PROPN
ajfa-5159	1	11	1946	1946	NUM
ajfa-5159	1	12	-	-	PUNCT
ajfa-5159	1	13	052x	052x	PROPN
ajfa-5159	1	14	2014	2014	NUM
ajfa-5159	1	15	,	,	PUNCT
ajfa-5159	1	16	vol	vol	NOUN
ajfa-5159	1	17	.	.	PROPN
ajfa-5159	1	18	6	6	NUM
ajfa-5159	1	19	,	,	PUNCT
ajfa-5159	1	20	no	no	INTJ
ajfa-5159	1	21	.	.	NOUN
ajfa-5159	1	22	1	1	NUM
ajfa-5159	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	1	24	216	216	NUM
ajfa-5159	1	25	the	the	DET
ajfa-5159	1	26	role	role	NOUN
ajfa-5159	1	27	of	of	ADP
ajfa-5159	1	28	corporate	corporate	ADJ
ajfa-5159	1	29	governance	governance	NOUN
ajfa-5159	1	30	in	in	ADP
ajfa-5159	1	31	the	the	DET
ajfa-5159	1	32	link	link	NOUN
ajfa-5159	1	33	between	between	ADP
ajfa-5159	1	34	management	management	NOUN
ajfa-5159	1	35	accounting	accounting	NOUN
ajfa-5159	1	36	system	system	NOUN
ajfa-5159	1	37	and	and	CCONJ
ajfa-5159	1	38	firm	firm	ADJ
ajfa-5159	1	39	performance	performance	NOUN
ajfa-5159	1	40	david	david	PROPN
ajfa-5159	1	41	han	han	PROPN
ajfa-5159	1	42	-	-	PUNCT
ajfa-5159	1	43	min	min	PROPN
ajfa-5159	1	44	wang	wang	PROPN
ajfa-5159	1	45	department	department	PROPN
ajfa-5159	1	46	of	of	ADP
ajfa-5159	1	47	accounting	accounting	PROPN
ajfa-5159	1	48	,	,	PUNCT
ajfa-5159	1	49	feng	feng	PROPN
ajfa-5159	1	50	chia	chia	PROPN
ajfa-5159	1	51	university	university	PROPN
ajfa-5159	1	52	,	,	PUNCT
ajfa-5159	1	53	taichung	taichung	PROPN
ajfa-5159	1	54	,	,	PUNCT
ajfa-5159	1	55	taiwan	taiwan	PROPN
ajfa-5159	1	56	e	e	PROPN
ajfa-5159	1	57	-	-	NOUN
ajfa-5159	1	58	mail	mail	NOUN
ajfa-5159	1	59	:	:	PUNCT
ajfa-5159	1	60	hmwang@fcu.edu.tw	hmwang@fcu.edu.tw	PROPN
ajfa-5159	1	61	quang	quang	PROPN
ajfa-5159	2	1	linh	linh	PROPN
ajfa-5159	2	2	huynh	huynh	PROPN
ajfa-5159	2	3	(	(	PUNCT
ajfa-5159	2	4	corresponding	correspond	VERB
ajfa-5159	2	5	author	author	NOUN
ajfa-5159	2	6	)	)	PUNCT
ajfa-5159	2	7	faculty	faculty	NOUN
ajfa-5159	2	8	of	of	ADP
ajfa-5159	2	9	economics	economic	NOUN
ajfa-5159	2	10	&	&	CCONJ
ajfa-5159	2	11	laws	law	NOUN
ajfa-5159	2	12	,	,	PUNCT
ajfa-5159	2	13	tra	tra	PROPN
ajfa-5159	2	14	vinh	vinh	PROPN
ajfa-5159	2	15	university	university	PROPN
ajfa-5159	2	16	,	,	PUNCT
ajfa-5159	2	17	tra	tra	PROPN
ajfa-5159	2	18	vinh	vinh	PROPN
ajfa-5159	2	19	,	,	PUNCT
ajfa-5159	2	20	vietnam	vietnam	PROPN
ajfa-5159	2	21	e	e	NOUN
ajfa-5159	2	22	-	-	NOUN
ajfa-5159	2	23	mail	mail	NOUN
ajfa-5159	2	24	:	:	PUNCT
ajfa-5159	2	25	quanglinhhuynh@gmail.com	quanglinhhuynh@gmail.com	X
ajfa-5159	2	26	received	receive	VERB
ajfa-5159	2	27	:	:	PUNCT
ajfa-5159	2	28	feb	feb	PROPN
ajfa-5159	2	29	.	.	PROPN
ajfa-5159	2	30	21	21	NUM
ajfa-5159	2	31	,	,	PUNCT
ajfa-5159	2	32	2014	2014	NUM
ajfa-5159	2	33	accepted	accept	VERB
ajfa-5159	2	34	:	:	PUNCT
ajfa-5159	2	35	april	april	PROPN
ajfa-5159	2	36	12	12	NUM
ajfa-5159	2	37	,	,	PUNCT
ajfa-5159	2	38	2014	2014	NUM
ajfa-5159	2	39	published	publish	VERB
ajfa-5159	2	40	:	:	PUNCT
ajfa-5159	2	41	june	june	PROPN
ajfa-5159	2	42	1	1	NUM
ajfa-5159	2	43	,	,	PUNCT
ajfa-5159	2	44	2014	2014	NUM
ajfa-5159	2	45	doi:10.5296	doi:10.5296	NOUN
ajfa-5159	2	46	/	/	SYM
ajfa-5159	2	47	ajfa.v6i1.5159	ajfa.v6i1.5159	NUM
ajfa-5159	2	48	url	url	NOUN
ajfa-5159	2	49	:	:	PUNCT
ajfa-5159	2	50	http://dx.doi.org/10.5296/ajfa.v6i1.5159	http://dx.doi.org/10.5296/ajfa.v6i1.5159	PROPN
ajfa-5159	2	51	abstract	abstract	NOUN
ajfa-5159	2	52	this	this	DET
ajfa-5159	2	53	research	research	NOUN
ajfa-5159	2	54	attempts	attempt	VERB
ajfa-5159	2	55	to	to	PART
ajfa-5159	2	56	explore	explore	VERB
ajfa-5159	2	57	the	the	DET
ajfa-5159	2	58	causal	causal	ADJ
ajfa-5159	2	59	relationships	relationship	NOUN
ajfa-5159	2	60	among	among	ADP
ajfa-5159	2	61	corporate	corporate	ADJ
ajfa-5159	2	62	governance	governance	NOUN
ajfa-5159	2	63	structure	structure	NOUN
ajfa-5159	2	64	,	,	PUNCT
ajfa-5159	2	65	the	the	DET
ajfa-5159	2	66	adoption	adoption	NOUN
ajfa-5159	2	67	of	of	ADP
ajfa-5159	2	68	management	management	NOUN
ajfa-5159	2	69	accounting	accounting	NOUN
ajfa-5159	2	70	systems	system	NOUN
ajfa-5159	2	71	and	and	CCONJ
ajfa-5159	2	72	firm	firm	ADJ
ajfa-5159	2	73	performance	performance	NOUN
ajfa-5159	2	74	by	by	ADP
ajfa-5159	2	75	applying	apply	VERB
ajfa-5159	2	76	the	the	DET
ajfa-5159	2	77	directed	direct	VERB
ajfa-5159	2	78	acyclic	acyclic	ADJ
ajfa-5159	2	79	graph	graph	NOUN
ajfa-5159	2	80	model	model	NOUN
ajfa-5159	2	81	.	.	PUNCT
ajfa-5159	3	1	especially	especially	ADV
ajfa-5159	3	2	,	,	PUNCT
ajfa-5159	3	3	it	it	PRON
ajfa-5159	3	4	discusses	discuss	VERB
ajfa-5159	3	5	and	and	CCONJ
ajfa-5159	3	6	uses	use	VERB
ajfa-5159	3	7	sobel	sobel	PROPN
ajfa-5159	3	8	’s	’s	PART
ajfa-5159	3	9	procedure	procedure	NOUN
ajfa-5159	3	10	and	and	CCONJ
ajfa-5159	3	11	the	the	DET
ajfa-5159	3	12	interaction	interaction	NOUN
ajfa-5159	3	13	factor	factor	NOUN
ajfa-5159	3	14	to	to	PART
ajfa-5159	3	15	investigate	investigate	VERB
ajfa-5159	3	16	the	the	DET
ajfa-5159	3	17	mediating	mediating	NOUN
ajfa-5159	3	18	and	and	CCONJ
ajfa-5159	3	19	moderating	moderating	NOUN
ajfa-5159	3	20	roles	role	NOUN
ajfa-5159	3	21	of	of	ADP
ajfa-5159	3	22	corporate	corporate	ADJ
ajfa-5159	3	23	governance	governance	NOUN
ajfa-5159	3	24	structure	structure	NOUN
ajfa-5159	3	25	in	in	ADP
ajfa-5159	3	26	the	the	DET
ajfa-5159	3	27	association	association	NOUN
ajfa-5159	3	28	between	between	ADP
ajfa-5159	3	29	the	the	DET
ajfa-5159	3	30	adoption	adoption	NOUN
ajfa-5159	3	31	of	of	ADP
ajfa-5159	3	32	management	management	NOUN
ajfa-5159	3	33	accounting	accounting	NOUN
ajfa-5159	3	34	systems	system	NOUN
ajfa-5159	3	35	and	and	CCONJ
ajfa-5159	3	36	firm	firm	ADJ
ajfa-5159	3	37	performance	performance	NOUN
ajfa-5159	3	38	,	,	PUNCT
ajfa-5159	3	39	which	which	PRON
ajfa-5159	3	40	have	have	AUX
ajfa-5159	3	41	been	be	AUX
ajfa-5159	3	42	missed	miss	VERB
ajfa-5159	3	43	in	in	ADP
ajfa-5159	3	44	prior	prior	ADJ
ajfa-5159	3	45	studies	study	NOUN
ajfa-5159	3	46	.	.	PUNCT
ajfa-5159	4	1	the	the	DET
ajfa-5159	4	2	findings	finding	NOUN
ajfa-5159	4	3	reveal	reveal	VERB
ajfa-5159	4	4	statistical	statistical	ADJ
ajfa-5159	4	5	evidence	evidence	NOUN
ajfa-5159	4	6	on	on	ADP
ajfa-5159	4	7	the	the	DET
ajfa-5159	4	8	mediating	mediating	NOUN
ajfa-5159	4	9	and	and	CCONJ
ajfa-5159	4	10	moderating	moderating	NOUN
ajfa-5159	4	11	roles	role	NOUN
ajfa-5159	4	12	of	of	ADP
ajfa-5159	4	13	corporate	corporate	ADJ
ajfa-5159	4	14	governance	governance	NOUN
ajfa-5159	4	15	structure	structure	NOUN
ajfa-5159	4	16	in	in	ADP
ajfa-5159	4	17	the	the	DET
ajfa-5159	4	18	influence	influence	NOUN
ajfa-5159	4	19	of	of	ADP
ajfa-5159	4	20	adopting	adopt	VERB
ajfa-5159	4	21	management	management	NOUN
ajfa-5159	4	22	accounting	accounting	NOUN
ajfa-5159	4	23	systems	system	NOUN
ajfa-5159	4	24	in	in	ADP
ajfa-5159	4	25	business	business	NOUN
ajfa-5159	4	26	on	on	ADP
ajfa-5159	4	27	firm	firm	ADJ
ajfa-5159	4	28	performance	performance	NOUN
ajfa-5159	4	29	.	.	PUNCT
ajfa-5159	5	1	this	this	DET
ajfa-5159	5	2	research	research	NOUN
ajfa-5159	5	3	is	be	AUX
ajfa-5159	5	4	useful	useful	ADJ
ajfa-5159	5	5	to	to	ADP
ajfa-5159	5	6	business	business	NOUN
ajfa-5159	5	7	managers	manager	NOUN
ajfa-5159	5	8	in	in	ADP
ajfa-5159	5	9	their	their	PRON
ajfa-5159	5	10	decisions	decision	NOUN
ajfa-5159	5	11	on	on	ADP
ajfa-5159	5	12	the	the	DET
ajfa-5159	5	13	adoption	adoption	NOUN
ajfa-5159	5	14	of	of	ADP
ajfa-5159	5	15	management	management	NOUN
ajfa-5159	5	16	accounting	accounting	NOUN
ajfa-5159	5	17	systems	system	NOUN
ajfa-5159	5	18	that	that	PRON
ajfa-5159	5	19	should	should	AUX
ajfa-5159	5	20	fit	fit	VERB
ajfa-5159	5	21	the	the	DET
ajfa-5159	5	22	corporate	corporate	ADJ
ajfa-5159	5	23	governance	governance	NOUN
ajfa-5159	5	24	structure	structure	NOUN
ajfa-5159	5	25	of	of	ADP
ajfa-5159	5	26	their	their	PRON
ajfa-5159	5	27	firm	firm	NOUN
ajfa-5159	5	28	,	,	PUNCT
ajfa-5159	5	29	which	which	PRON
ajfa-5159	5	30	will	will	AUX
ajfa-5159	5	31	help	help	VERB
ajfa-5159	5	32	them	they	PRON
ajfa-5159	5	33	to	to	PART
ajfa-5159	5	34	attain	attain	VERB
ajfa-5159	5	35	competitive	competitive	ADJ
ajfa-5159	5	36	advantages	advantage	NOUN
ajfa-5159	5	37	as	as	ADV
ajfa-5159	5	38	well	well	ADV
ajfa-5159	5	39	as	as	ADP
ajfa-5159	5	40	better	well	ADJ
ajfa-5159	5	41	firm	firm	ADJ
ajfa-5159	5	42	performance	performance	NOUN
ajfa-5159	5	43	.	.	PUNCT
ajfa-5159	6	1	keywords	keyword	NOUN
ajfa-5159	6	2	:	:	PUNCT
ajfa-5159	6	3	corporate	corporate	ADJ
ajfa-5159	6	4	governance	governance	NOUN
ajfa-5159	6	5	,	,	PUNCT
ajfa-5159	6	6	management	management	NOUN
ajfa-5159	6	7	accounting	accounting	NOUN
ajfa-5159	6	8	system	system	NOUN
ajfa-5159	6	9	,	,	PUNCT
ajfa-5159	6	10	firm	firm	ADJ
ajfa-5159	6	11	performance	performance	NOUN
ajfa-5159	6	12	,	,	PUNCT
ajfa-5159	6	13	directed	direct	VERB
ajfa-5159	6	14	acyclic	acyclic	ADJ
ajfa-5159	6	15	graph	graph	NOUN
ajfa-5159	6	16	model	model	PROPN
ajfa-5159	6	17	jel	jel	PROPN
ajfa-5159	6	18	classification	classification	PROPN
ajfa-5159	6	19	:	:	PUNCT
ajfa-5159	6	20	c51	c51	NOUN
ajfa-5159	6	21	,	,	PUNCT
ajfa-5159	6	22	g34	g34	PROPN
ajfa-5159	6	23	,	,	PUNCT
ajfa-5159	6	24	l25	l25	NOUN
ajfa-5159	6	25	,	,	PUNCT
ajfa-5159	6	26	m41	m41	ADJ
ajfa-5159	6	27	asian	asian	ADJ
ajfa-5159	6	28	journal	journal	NOUN
ajfa-5159	6	29	of	of	ADP
ajfa-5159	6	30	finance	finance	PROPN
ajfa-5159	6	31	&	&	CCONJ
ajfa-5159	6	32	accounting	accounting	PROPN
ajfa-5159	6	33	issn	issn	PROPN
ajfa-5159	6	34	1946	1946	NUM
ajfa-5159	6	35	-	-	PUNCT
ajfa-5159	6	36	052x	052x	PROPN
ajfa-5159	6	37	2014	2014	NUM
ajfa-5159	6	38	,	,	PUNCT
ajfa-5159	6	39	vol	vol	NOUN
ajfa-5159	6	40	.	.	PROPN
ajfa-5159	6	41	6	6	NUM
ajfa-5159	6	42	,	,	PUNCT
ajfa-5159	6	43	no	no	INTJ
ajfa-5159	6	44	.	.	NOUN
ajfa-5159	6	45	1	1	NUM
ajfa-5159	6	46	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	6	47	217	217	NUM
ajfa-5159	6	48	1	1	NUM
ajfa-5159	6	49	.	.	PUNCT
ajfa-5159	7	1	introduction	introduction	NOUN
ajfa-5159	7	2	agency	agency	NOUN
ajfa-5159	7	3	problems	problem	NOUN
ajfa-5159	7	4	related	relate	VERB
ajfa-5159	7	5	to	to	ADP
ajfa-5159	7	6	corporate	corporate	ADJ
ajfa-5159	7	7	governance	governance	NOUN
ajfa-5159	7	8	structure	structure	NOUN
ajfa-5159	7	9	,	,	PUNCT
ajfa-5159	7	10	which	which	PRON
ajfa-5159	7	11	arise	arise	VERB
ajfa-5159	7	12	from	from	ADP
ajfa-5159	7	13	the	the	DET
ajfa-5159	7	14	separation	separation	NOUN
ajfa-5159	7	15	between	between	ADP
ajfa-5159	7	16	ownership	ownership	NOUN
ajfa-5159	7	17	and	and	CCONJ
ajfa-5159	7	18	management	management	NOUN
ajfa-5159	7	19	,	,	PUNCT
ajfa-5159	7	20	have	have	AUX
ajfa-5159	7	21	been	be	AUX
ajfa-5159	7	22	discussed	discuss	VERB
ajfa-5159	7	23	a	a	DET
ajfa-5159	7	24	lot	lot	NOUN
ajfa-5159	7	25	in	in	ADP
ajfa-5159	7	26	the	the	DET
ajfa-5159	7	27	management	management	NOUN
ajfa-5159	7	28	literature	literature	NOUN
ajfa-5159	7	29	(	(	PUNCT
ajfa-5159	7	30	jensen	jensen	PROPN
ajfa-5159	7	31	and	and	CCONJ
ajfa-5159	7	32	meckling	meckle	VERB
ajfa-5159	7	33	1976	1976	NUM
ajfa-5159	7	34	)	)	PUNCT
ajfa-5159	7	35	.	.	PUNCT
ajfa-5159	8	1	much	much	ADJ
ajfa-5159	8	2	previous	previous	ADJ
ajfa-5159	8	3	research	research	NOUN
ajfa-5159	8	4	refers	refer	VERB
ajfa-5159	8	5	to	to	ADP
ajfa-5159	8	6	corporate	corporate	ADJ
ajfa-5159	8	7	governance	governance	NOUN
ajfa-5159	8	8	structure	structure	NOUN
ajfa-5159	8	9	as	as	ADP
ajfa-5159	8	10	controlling	control	VERB
ajfa-5159	8	11	mechanisms	mechanism	NOUN
ajfa-5159	8	12	to	to	PART
ajfa-5159	8	13	alleviate	alleviate	VERB
ajfa-5159	8	14	the	the	DET
ajfa-5159	8	15	agency	agency	NOUN
ajfa-5159	8	16	problems	problem	NOUN
ajfa-5159	8	17	,	,	PUNCT
ajfa-5159	8	18	namely	namely	ADV
ajfa-5159	8	19	the	the	DET
ajfa-5159	8	20	proportion	proportion	NOUN
ajfa-5159	8	21	of	of	ADP
ajfa-5159	8	22	outside	outside	ADJ
ajfa-5159	8	23	directors	director	NOUN
ajfa-5159	8	24	and	and	CCONJ
ajfa-5159	8	25	supervisors	supervisor	NOUN
ajfa-5159	8	26	in	in	ADP
ajfa-5159	8	27	the	the	DET
ajfa-5159	8	28	boards	board	NOUN
ajfa-5159	8	29	as	as	ADV
ajfa-5159	8	30	well	well	ADV
ajfa-5159	8	31	as	as	ADP
ajfa-5159	8	32	chief	chief	ADJ
ajfa-5159	8	33	executive	executive	ADJ
ajfa-5159	8	34	officer	officer	NOUN
ajfa-5159	8	35	(	(	PUNCT
ajfa-5159	8	36	ceo	ceo	NOUN
ajfa-5159	8	37	)	)	PUNCT
ajfa-5159	8	38	duality	duality	NOUN
ajfa-5159	8	39	(	(	PUNCT
ajfa-5159	8	40	brown	brown	ADJ
ajfa-5159	8	41	and	and	CCONJ
ajfa-5159	8	42	caylor	caylor	NOUN
ajfa-5159	8	43	2004	2004	NUM
ajfa-5159	8	44	;	;	PUNCT
ajfa-5159	8	45	edwards	edwards	PROPN
ajfa-5159	8	46	and	and	CCONJ
ajfa-5159	8	47	clough	clough	PROPN
ajfa-5159	8	48	2005	2005	NUM
ajfa-5159	8	49	;	;	PUNCT
ajfa-5159	8	50	kyereboah	kyereboah	PROPN
ajfa-5159	8	51	-	-	PUNCT
ajfa-5159	8	52	coleman	coleman	PROPN
ajfa-5159	8	53	2007	2007	NUM
ajfa-5159	8	54	;	;	PUNCT
ajfa-5159	8	55	bhagat	bhagat	PROPN
ajfa-5159	8	56	and	and	CCONJ
ajfa-5159	8	57	bolton	bolton	PROPN
ajfa-5159	8	58	2008	2008	NUM
ajfa-5159	8	59	)	)	PUNCT
ajfa-5159	8	60	.	.	PUNCT
ajfa-5159	9	1	good	good	ADJ
ajfa-5159	9	2	corporate	corporate	ADJ
ajfa-5159	9	3	governance	governance	NOUN
ajfa-5159	9	4	structure	structure	NOUN
ajfa-5159	9	5	will	will	AUX
ajfa-5159	9	6	help	help	VERB
ajfa-5159	9	7	firms	firm	NOUN
ajfa-5159	9	8	to	to	PART
ajfa-5159	9	9	diminish	diminish	VERB
ajfa-5159	9	10	the	the	DET
ajfa-5159	9	11	conflicts	conflict	NOUN
ajfa-5159	9	12	of	of	ADP
ajfa-5159	9	13	interests	interest	NOUN
ajfa-5159	9	14	among	among	ADP
ajfa-5159	9	15	managers	manager	NOUN
ajfa-5159	9	16	and	and	CCONJ
ajfa-5159	9	17	owners	owner	NOUN
ajfa-5159	9	18	,	,	PUNCT
ajfa-5159	9	19	which	which	PRON
ajfa-5159	9	20	results	result	VERB
ajfa-5159	9	21	in	in	ADP
ajfa-5159	9	22	the	the	DET
ajfa-5159	9	23	reduction	reduction	NOUN
ajfa-5159	9	24	in	in	ADP
ajfa-5159	9	25	agency	agency	NOUN
ajfa-5159	9	26	costs	cost	NOUN
ajfa-5159	9	27	.	.	PUNCT
ajfa-5159	10	1	this	this	PRON
ajfa-5159	10	2	will	will	AUX
ajfa-5159	10	3	therefore	therefore	ADV
ajfa-5159	10	4	create	create	VERB
ajfa-5159	10	5	competitive	competitive	ADJ
ajfa-5159	10	6	advantages	advantage	NOUN
ajfa-5159	10	7	for	for	ADP
ajfa-5159	10	8	the	the	DET
ajfa-5159	10	9	firms	firm	NOUN
ajfa-5159	10	10	,	,	PUNCT
ajfa-5159	10	11	which	which	PRON
ajfa-5159	10	12	brings	bring	VERB
ajfa-5159	10	13	about	about	ADP
ajfa-5159	10	14	sustainable	sustainable	ADJ
ajfa-5159	10	15	economic	economic	ADJ
ajfa-5159	10	16	development	development	NOUN
ajfa-5159	10	17	as	as	ADV
ajfa-5159	10	18	well	well	ADV
ajfa-5159	10	19	as	as	ADP
ajfa-5159	10	20	improved	improve	VERB
ajfa-5159	10	21	firm	firm	ADJ
ajfa-5159	10	22	performance	performance	NOUN
ajfa-5159	10	23	(	(	PUNCT
ajfa-5159	10	24	cadbury	cadbury	PROPN
ajfa-5159	10	25	1992	1992	NUM
ajfa-5159	10	26	)	)	PUNCT
ajfa-5159	10	27	.	.	PUNCT
ajfa-5159	11	1	corporate	corporate	ADJ
ajfa-5159	11	2	governance	governance	NOUN
ajfa-5159	11	3	structure	structure	NOUN
ajfa-5159	11	4	is	be	AUX
ajfa-5159	11	5	applied	apply	VERB
ajfa-5159	11	6	in	in	ADP
ajfa-5159	11	7	this	this	DET
ajfa-5159	11	8	research	research	NOUN
ajfa-5159	11	9	as	as	ADP
ajfa-5159	11	10	the	the	DET
ajfa-5159	11	11	composition	composition	NOUN
ajfa-5159	11	12	of	of	ADP
ajfa-5159	11	13	outside	outside	ADJ
ajfa-5159	11	14	directors	director	NOUN
ajfa-5159	11	15	and	and	CCONJ
ajfa-5159	11	16	outside	outside	ADJ
ajfa-5159	11	17	supervisors	supervisor	NOUN
ajfa-5159	11	18	as	as	ADV
ajfa-5159	11	19	well	well	ADV
ajfa-5159	11	20	as	as	ADP
ajfa-5159	11	21	the	the	DET
ajfa-5159	11	22	leadership	leadership	NOUN
ajfa-5159	11	23	separation	separation	NOUN
ajfa-5159	11	24	of	of	ADP
ajfa-5159	11	25	chairman	chairman	NOUN
ajfa-5159	11	26	and	and	CCONJ
ajfa-5159	11	27	ceo	ceo	NOUN
ajfa-5159	11	28	,	,	PUNCT
ajfa-5159	11	29	which	which	PRON
ajfa-5159	11	30	is	be	AUX
ajfa-5159	11	31	modified	modify	VERB
ajfa-5159	11	32	from	from	ADP
ajfa-5159	11	33	the	the	DET
ajfa-5159	11	34	prior	prior	ADJ
ajfa-5159	11	35	research	research	NOUN
ajfa-5159	11	36	(	(	PUNCT
ajfa-5159	11	37	brown	brown	ADJ
ajfa-5159	11	38	and	and	CCONJ
ajfa-5159	11	39	caylor	caylor	NOUN
ajfa-5159	11	40	2004	2004	NUM
ajfa-5159	11	41	;	;	PUNCT
ajfa-5159	11	42	edwards	edwards	PROPN
ajfa-5159	11	43	and	and	CCONJ
ajfa-5159	11	44	clough	clough	PROPN
ajfa-5159	11	45	2005	2005	NUM
ajfa-5159	11	46	;	;	PUNCT
ajfa-5159	11	47	kyereboah	kyereboah	PROPN
ajfa-5159	11	48	-	-	PUNCT
ajfa-5159	11	49	coleman	coleman	PROPN
ajfa-5159	11	50	2007	2007	NUM
ajfa-5159	11	51	;	;	PUNCT
ajfa-5159	11	52	bhagat	bhagat	PROPN
ajfa-5159	11	53	and	and	CCONJ
ajfa-5159	11	54	bolton	bolton	PROPN
ajfa-5159	11	55	2008	2008	NUM
ajfa-5159	11	56	)	)	PUNCT
ajfa-5159	11	57	.	.	PUNCT
ajfa-5159	12	1	a	a	DET
ajfa-5159	12	2	number	number	NOUN
ajfa-5159	12	3	of	of	ADP
ajfa-5159	12	4	studies	study	NOUN
ajfa-5159	12	5	have	have	AUX
ajfa-5159	12	6	suggested	suggest	VERB
ajfa-5159	12	7	the	the	DET
ajfa-5159	12	8	causal	causal	ADJ
ajfa-5159	12	9	relationships	relationship	NOUN
ajfa-5159	12	10	between	between	ADP
ajfa-5159	12	11	and	and	CCONJ
ajfa-5159	12	12	among	among	ADP
ajfa-5159	12	13	corporate	corporate	ADJ
ajfa-5159	12	14	governance	governance	NOUN
ajfa-5159	12	15	structure	structure	NOUN
ajfa-5159	12	16	,	,	PUNCT
ajfa-5159	12	17	the	the	DET
ajfa-5159	12	18	adoption	adoption	NOUN
ajfa-5159	12	19	of	of	ADP
ajfa-5159	12	20	management	management	NOUN
ajfa-5159	12	21	accounting	accounting	NOUN
ajfa-5159	12	22	systems	system	NOUN
ajfa-5159	12	23	and	and	CCONJ
ajfa-5159	12	24	firm	firm	ADJ
ajfa-5159	12	25	performance	performance	NOUN
ajfa-5159	12	26	(	(	PUNCT
ajfa-5159	12	27	kaplan	kaplan	NOUN
ajfa-5159	12	28	and	and	CCONJ
ajfa-5159	12	29	norton	norton	PROPN
ajfa-5159	12	30	2006	2006	NUM
ajfa-5159	12	31	;	;	PUNCT
ajfa-5159	12	32	seal	seal	NOUN
ajfa-5159	12	33	2006	2006	NUM
ajfa-5159	12	34	;	;	PUNCT
ajfa-5159	12	35	nicholson	nicholson	PROPN
ajfa-5159	12	36	and	and	CCONJ
ajfa-5159	12	37	kiel	kiel	PROPN
ajfa-5159	12	38	2007	2007	NUM
ajfa-5159	12	39	;	;	PUNCT
ajfa-5159	12	40	kaymak	kaymak	PROPN
ajfa-5159	12	41	and	and	CCONJ
ajfa-5159	12	42	bektas	bekta	NOUN
ajfa-5159	12	43	2008	2008	NUM
ajfa-5159	12	44	;	;	PUNCT
ajfa-5159	12	45	salvato	salvato	PROPN
ajfa-5159	12	46	and	and	CCONJ
ajfa-5159	12	47	melin	melin	PROPN
ajfa-5159	12	48	2008	2008	NUM
ajfa-5159	12	49	;	;	PUNCT
ajfa-5159	12	50	christine	christine	PROPN
ajfa-5159	12	51	et	et	PROPN
ajfa-5159	12	52	al	al	PROPN
ajfa-5159	12	53	.	.	PROPN
ajfa-5159	12	54	2011	2011	NUM
ajfa-5159	12	55	)	)	PUNCT
ajfa-5159	12	56	.	.	PUNCT
ajfa-5159	13	1	furthermore	furthermore	ADV
ajfa-5159	13	2	,	,	PUNCT
ajfa-5159	13	3	based	base	VERB
ajfa-5159	13	4	on	on	ADP
ajfa-5159	13	5	the	the	DET
ajfa-5159	13	6	research	research	NOUN
ajfa-5159	13	7	of	of	ADP
ajfa-5159	13	8	baron	baron	NOUN
ajfa-5159	13	9	and	and	CCONJ
ajfa-5159	13	10	kenny	kenny	PROPN
ajfa-5159	13	11	(	(	PUNCT
ajfa-5159	13	12	1986	1986	NUM
ajfa-5159	13	13	)	)	PUNCT
ajfa-5159	13	14	,	,	PUNCT
ajfa-5159	13	15	the	the	DET
ajfa-5159	13	16	above	above	ADJ
ajfa-5159	13	17	suggestions	suggestion	NOUN
ajfa-5159	13	18	allow	allow	VERB
ajfa-5159	13	19	us	we	PRON
ajfa-5159	13	20	to	to	PART
ajfa-5159	13	21	argue	argue	VERB
ajfa-5159	13	22	that	that	SCONJ
ajfa-5159	13	23	corporate	corporate	ADJ
ajfa-5159	13	24	governance	governance	NOUN
ajfa-5159	13	25	structure	structure	NOUN
ajfa-5159	13	26	may	may	AUX
ajfa-5159	13	27	play	play	VERB
ajfa-5159	13	28	a	a	DET
ajfa-5159	13	29	mediating	mediate	VERB
ajfa-5159	13	30	role	role	NOUN
ajfa-5159	13	31	in	in	ADP
ajfa-5159	13	32	the	the	DET
ajfa-5159	13	33	influence	influence	NOUN
ajfa-5159	13	34	of	of	ADP
ajfa-5159	13	35	adopting	adopt	VERB
ajfa-5159	13	36	management	management	NOUN
ajfa-5159	13	37	accounting	accounting	NOUN
ajfa-5159	13	38	systems	system	NOUN
ajfa-5159	13	39	in	in	ADP
ajfa-5159	13	40	business	business	NOUN
ajfa-5159	13	41	on	on	ADP
ajfa-5159	13	42	firm	firm	ADJ
ajfa-5159	13	43	performance	performance	NOUN
ajfa-5159	13	44	.	.	PUNCT
ajfa-5159	14	1	these	these	DET
ajfa-5159	14	2	above	above	ADJ
ajfa-5159	14	3	suggestions	suggestion	NOUN
ajfa-5159	14	4	also	also	ADV
ajfa-5159	14	5	enable	enable	VERB
ajfa-5159	14	6	us	we	PRON
ajfa-5159	14	7	to	to	PART
ajfa-5159	14	8	expect	expect	VERB
ajfa-5159	14	9	that	that	DET
ajfa-5159	14	10	corporate	corporate	ADJ
ajfa-5159	14	11	governance	governance	NOUN
ajfa-5159	14	12	structure	structure	NOUN
ajfa-5159	14	13	may	may	AUX
ajfa-5159	14	14	moderate	moderate	VERB
ajfa-5159	14	15	the	the	DET
ajfa-5159	14	16	causal	causal	ADJ
ajfa-5159	14	17	linkage	linkage	NOUN
ajfa-5159	14	18	from	from	ADP
ajfa-5159	14	19	the	the	DET
ajfa-5159	14	20	adoption	adoption	NOUN
ajfa-5159	14	21	of	of	ADP
ajfa-5159	14	22	management	management	NOUN
ajfa-5159	14	23	accounting	accounting	NOUN
ajfa-5159	14	24	systems	system	NOUN
ajfa-5159	14	25	to	to	AUX
ajfa-5159	14	26	firm	firm	ADJ
ajfa-5159	14	27	performance	performance	NOUN
ajfa-5159	14	28	.	.	PUNCT
ajfa-5159	15	1	nonetheless	nonetheless	ADV
ajfa-5159	15	2	,	,	PUNCT
ajfa-5159	15	3	the	the	DET
ajfa-5159	15	4	mediating	mediating	NOUN
ajfa-5159	15	5	and	and	CCONJ
ajfa-5159	15	6	moderating	moderate	VERB
ajfa-5159	15	7	roles	role	NOUN
ajfa-5159	15	8	of	of	ADP
ajfa-5159	15	9	corporate	corporate	ADJ
ajfa-5159	15	10	governance	governance	NOUN
ajfa-5159	15	11	structure	structure	NOUN
ajfa-5159	15	12	in	in	ADP
ajfa-5159	15	13	the	the	DET
ajfa-5159	15	14	relationship	relationship	NOUN
ajfa-5159	15	15	between	between	ADP
ajfa-5159	15	16	the	the	DET
ajfa-5159	15	17	adoption	adoption	NOUN
ajfa-5159	15	18	of	of	ADP
ajfa-5159	15	19	management	management	NOUN
ajfa-5159	15	20	accounting	accounting	NOUN
ajfa-5159	15	21	systems	system	NOUN
ajfa-5159	15	22	and	and	CCONJ
ajfa-5159	15	23	firm	firm	ADJ
ajfa-5159	15	24	performance	performance	NOUN
ajfa-5159	15	25	have	have	AUX
ajfa-5159	15	26	not	not	PART
ajfa-5159	15	27	been	be	AUX
ajfa-5159	15	28	statistically	statistically	ADV
ajfa-5159	15	29	investigated	investigate	VERB
ajfa-5159	15	30	.	.	PUNCT
ajfa-5159	16	1	in	in	ADP
ajfa-5159	16	2	this	this	DET
ajfa-5159	16	3	paper	paper	NOUN
ajfa-5159	16	4	,	,	PUNCT
ajfa-5159	16	5	we	we	PRON
ajfa-5159	16	6	discuss	discuss	VERB
ajfa-5159	16	7	the	the	DET
ajfa-5159	16	8	mediating	mediating	NOUN
ajfa-5159	16	9	and	and	CCONJ
ajfa-5159	16	10	moderating	moderating	NOUN
ajfa-5159	16	11	roles	role	NOUN
ajfa-5159	16	12	and	and	CCONJ
ajfa-5159	16	13	then	then	ADV
ajfa-5159	16	14	examine	examine	VERB
ajfa-5159	16	15	how	how	SCONJ
ajfa-5159	16	16	and	and	CCONJ
ajfa-5159	16	17	whether	whether	SCONJ
ajfa-5159	16	18	corporate	corporate	ADJ
ajfa-5159	16	19	governance	governance	NOUN
ajfa-5159	16	20	structure	structure	NOUN
ajfa-5159	16	21	statistically	statistically	ADV
ajfa-5159	16	22	mediates	mediate	NOUN
ajfa-5159	16	23	or	or	CCONJ
ajfa-5159	16	24	/	/	SYM
ajfa-5159	16	25	and	and	CCONJ
ajfa-5159	16	26	moderates	moderate	VERB
ajfa-5159	16	27	the	the	DET
ajfa-5159	16	28	effect	effect	NOUN
ajfa-5159	16	29	of	of	ADP
ajfa-5159	16	30	adopting	adopt	VERB
ajfa-5159	16	31	management	management	NOUN
ajfa-5159	16	32	accounting	accounting	NOUN
ajfa-5159	16	33	systems	system	NOUN
ajfa-5159	16	34	on	on	ADP
ajfa-5159	16	35	firm	firm	ADJ
ajfa-5159	16	36	performance	performance	NOUN
ajfa-5159	16	37	by	by	ADP
ajfa-5159	16	38	applying	apply	VERB
ajfa-5159	16	39	sobel	sobel	NOUN
ajfa-5159	16	40	’s	’s	PART
ajfa-5159	16	41	procedure	procedure	NOUN
ajfa-5159	16	42	and	and	CCONJ
ajfa-5159	16	43	the	the	DET
ajfa-5159	16	44	interaction	interaction	NOUN
ajfa-5159	16	45	factor	factor	NOUN
ajfa-5159	16	46	analysis	analysis	NOUN
ajfa-5159	16	47	.	.	PUNCT
ajfa-5159	17	1	in	in	ADP
ajfa-5159	17	2	addition	addition	NOUN
ajfa-5159	17	3	,	,	PUNCT
ajfa-5159	17	4	we	we	PRON
ajfa-5159	17	5	employ	employ	VERB
ajfa-5159	17	6	both	both	PRON
ajfa-5159	17	7	the	the	DET
ajfa-5159	17	8	regression	regression	NOUN
ajfa-5159	17	9	analysis	analysis	NOUN
ajfa-5159	17	10	and	and	CCONJ
ajfa-5159	17	11	the	the	DET
ajfa-5159	17	12	directed	direct	VERB
ajfa-5159	17	13	acyclic	acyclic	ADJ
ajfa-5159	17	14	graph	graph	NOUN
ajfa-5159	17	15	(	(	PUNCT
ajfa-5159	17	16	dag	dag	PROPN
ajfa-5159	17	17	)	)	PUNCT
ajfa-5159	17	18	model	model	NOUN
ajfa-5159	17	19	to	to	PART
ajfa-5159	17	20	study	study	VERB
ajfa-5159	17	21	the	the	DET
ajfa-5159	17	22	causal	causal	ADJ
ajfa-5159	17	23	relationships	relationship	NOUN
ajfa-5159	17	24	among	among	ADP
ajfa-5159	17	25	corporate	corporate	ADJ
ajfa-5159	17	26	governance	governance	NOUN
ajfa-5159	17	27	structure	structure	NOUN
ajfa-5159	17	28	,	,	PUNCT
ajfa-5159	17	29	the	the	DET
ajfa-5159	17	30	adoption	adoption	NOUN
ajfa-5159	17	31	of	of	ADP
ajfa-5159	17	32	management	management	NOUN
ajfa-5159	17	33	accounting	accounting	NOUN
ajfa-5159	17	34	systems	system	NOUN
ajfa-5159	17	35	and	and	CCONJ
ajfa-5159	17	36	firm	firm	ADJ
ajfa-5159	17	37	performance	performance	NOUN
ajfa-5159	17	38	.	.	PUNCT
ajfa-5159	18	1	the	the	DET
ajfa-5159	18	2	dag	dag	PROPN
ajfa-5159	18	3	model	model	NOUN
ajfa-5159	18	4	that	that	PRON
ajfa-5159	18	5	is	be	AUX
ajfa-5159	18	6	often	often	ADV
ajfa-5159	18	7	applied	apply	VERB
ajfa-5159	18	8	to	to	PART
ajfa-5159	18	9	tell	tell	VERB
ajfa-5159	18	10	the	the	DET
ajfa-5159	18	11	difference	difference	NOUN
ajfa-5159	18	12	between	between	ADP
ajfa-5159	18	13	actual	actual	ADJ
ajfa-5159	18	14	cause	cause	NOUN
ajfa-5159	18	15	and	and	CCONJ
ajfa-5159	18	16	spurious	spurious	ADJ
ajfa-5159	18	17	cause	cause	NOUN
ajfa-5159	18	18	in	in	ADP
ajfa-5159	18	19	a	a	DET
ajfa-5159	18	20	set	set	NOUN
ajfa-5159	18	21	of	of	ADP
ajfa-5159	18	22	data	datum	NOUN
ajfa-5159	18	23	clearly	clearly	ADV
ajfa-5159	18	24	differentiates	differentiate	VERB
ajfa-5159	18	25	direct	direct	ADJ
ajfa-5159	18	26	cause	cause	NOUN
ajfa-5159	18	27	from	from	ADP
ajfa-5159	18	28	indirect	indirect	ADJ
ajfa-5159	18	29	cause	cause	NOUN
ajfa-5159	18	30	(	(	PUNCT
ajfa-5159	18	31	wang	wang	PROPN
ajfa-5159	18	32	2010	2010	NUM
ajfa-5159	18	33	)	)	PUNCT
ajfa-5159	18	34	.	.	PUNCT
ajfa-5159	19	1	furthermore	furthermore	ADV
ajfa-5159	19	2	,	,	PUNCT
ajfa-5159	19	3	wang	wang	PROPN
ajfa-5159	19	4	(	(	PUNCT
ajfa-5159	19	5	2010	2010	NUM
ajfa-5159	19	6	)	)	PUNCT
ajfa-5159	19	7	also	also	ADV
ajfa-5159	19	8	contends	contend	VERB
ajfa-5159	19	9	that	that	SCONJ
ajfa-5159	19	10	the	the	DET
ajfa-5159	19	11	difference	difference	NOUN
ajfa-5159	19	12	between	between	ADP
ajfa-5159	19	13	actual	actual	ADJ
ajfa-5159	19	14	cause	cause	NOUN
ajfa-5159	19	15	and	and	CCONJ
ajfa-5159	19	16	spurious	spurious	ADJ
ajfa-5159	19	17	cause	cause	NOUN
ajfa-5159	19	18	is	be	AUX
ajfa-5159	19	19	reflected	reflect	VERB
ajfa-5159	19	20	clearer	clear	ADJ
ajfa-5159	19	21	with	with	ADP
ajfa-5159	19	22	the	the	DET
ajfa-5159	19	23	dag	dag	PROPN
ajfa-5159	19	24	model	model	NOUN
ajfa-5159	19	25	than	than	ADP
ajfa-5159	19	26	with	with	ADP
ajfa-5159	19	27	the	the	DET
ajfa-5159	19	28	structural	structural	ADJ
ajfa-5159	19	29	equation	equation	NOUN
ajfa-5159	19	30	modelling	model	VERB
ajfa-5159	19	31	proceduresem	proceduresem	PROPN
ajfa-5159	19	32	.	.	PUNCT
ajfa-5159	20	1	in	in	ADP
ajfa-5159	20	2	this	this	DET
ajfa-5159	20	3	research	research	NOUN
ajfa-5159	20	4	,	,	PUNCT
ajfa-5159	20	5	we	we	PRON
ajfa-5159	20	6	try	try	VERB
ajfa-5159	20	7	to	to	PART
ajfa-5159	20	8	make	make	VERB
ajfa-5159	20	9	some	some	DET
ajfa-5159	20	10	contributions	contribution	NOUN
ajfa-5159	20	11	to	to	ADP
ajfa-5159	20	12	the	the	DET
ajfa-5159	20	13	literature	literature	NOUN
ajfa-5159	20	14	as	as	ADV
ajfa-5159	20	15	well	well	ADV
ajfa-5159	20	16	as	as	ADP
ajfa-5159	20	17	to	to	ADP
ajfa-5159	20	18	the	the	DET
ajfa-5159	20	19	practice	practice	NOUN
ajfa-5159	20	20	.	.	PUNCT
ajfa-5159	21	1	to	to	ADP
ajfa-5159	21	2	the	the	DET
ajfa-5159	21	3	literature	literature	NOUN
ajfa-5159	21	4	,	,	PUNCT
ajfa-5159	21	5	this	this	DET
ajfa-5159	21	6	research	research	NOUN
ajfa-5159	21	7	is	be	AUX
ajfa-5159	21	8	the	the	DET
ajfa-5159	21	9	first	first	ADJ
ajfa-5159	21	10	to	to	PART
ajfa-5159	21	11	provide	provide	VERB
ajfa-5159	21	12	statistical	statistical	ADJ
ajfa-5159	21	13	evidence	evidence	NOUN
ajfa-5159	21	14	on	on	ADP
ajfa-5159	21	15	the	the	DET
ajfa-5159	21	16	mediating	mediating	NOUN
ajfa-5159	21	17	and	and	CCONJ
ajfa-5159	21	18	moderating	moderating	NOUN
ajfa-5159	21	19	roles	role	NOUN
ajfa-5159	21	20	of	of	ADP
ajfa-5159	21	21	corporate	corporate	ADJ
ajfa-5159	21	22	governance	governance	NOUN
ajfa-5159	21	23	structure	structure	NOUN
ajfa-5159	21	24	,	,	PUNCT
ajfa-5159	21	25	which	which	PRON
ajfa-5159	21	26	offers	offer	VERB
ajfa-5159	21	27	better	well	ADJ
ajfa-5159	21	28	understanding	understanding	NOUN
ajfa-5159	21	29	of	of	ADP
ajfa-5159	21	30	the	the	DET
ajfa-5159	21	31	importance	importance	NOUN
ajfa-5159	21	32	that	that	SCONJ
ajfa-5159	21	33	corporate	corporate	ADJ
ajfa-5159	21	34	governance	governance	NOUN
ajfa-5159	21	35	structure	structure	NOUN
ajfa-5159	21	36	plays	play	VERB
ajfa-5159	21	37	in	in	ADP
ajfa-5159	21	38	the	the	DET
ajfa-5159	21	39	link	link	NOUN
ajfa-5159	21	40	between	between	ADP
ajfa-5159	21	41	the	the	DET
ajfa-5159	21	42	adoption	adoption	NOUN
ajfa-5159	21	43	of	of	ADP
ajfa-5159	21	44	management	management	NOUN
ajfa-5159	21	45	accounting	accounting	NOUN
ajfa-5159	21	46	systems	system	NOUN
ajfa-5159	21	47	and	and	CCONJ
ajfa-5159	21	48	firm	firm	ADJ
ajfa-5159	21	49	performance	performance	NOUN
ajfa-5159	21	50	.	.	PUNCT
ajfa-5159	22	1	furthermore	furthermore	ADV
ajfa-5159	22	2	,	,	PUNCT
ajfa-5159	22	3	it	it	PRON
ajfa-5159	22	4	is	be	AUX
ajfa-5159	22	5	also	also	ADV
ajfa-5159	22	6	the	the	DET
ajfa-5159	22	7	first	first	ADJ
ajfa-5159	22	8	to	to	ADP
ajfa-5159	22	9	asian	asian	ADJ
ajfa-5159	22	10	journal	journal	NOUN
ajfa-5159	22	11	of	of	ADP
ajfa-5159	22	12	finance	finance	PROPN
ajfa-5159	22	13	&	&	CCONJ
ajfa-5159	22	14	accounting	accounting	PROPN
ajfa-5159	22	15	issn	issn	PROPN
ajfa-5159	22	16	1946	1946	NUM
ajfa-5159	22	17	-	-	PUNCT
ajfa-5159	22	18	052x	052x	PROPN
ajfa-5159	22	19	2014	2014	NUM
ajfa-5159	22	20	,	,	PUNCT
ajfa-5159	22	21	vol	vol	NOUN
ajfa-5159	22	22	.	.	PROPN
ajfa-5159	22	23	6	6	NUM
ajfa-5159	22	24	,	,	PUNCT
ajfa-5159	22	25	no	no	INTJ
ajfa-5159	22	26	.	.	NOUN
ajfa-5159	22	27	1	1	NUM
ajfa-5159	22	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	22	29	218	218	NUM
ajfa-5159	22	30	utilize	utilize	VERB
ajfa-5159	22	31	the	the	DET
ajfa-5159	22	32	advanced	advanced	ADJ
ajfa-5159	22	33	model	model	NOUN
ajfa-5159	22	34	of	of	ADP
ajfa-5159	22	35	dag	dag	PROPN
ajfa-5159	22	36	,	,	PUNCT
ajfa-5159	22	37	which	which	PRON
ajfa-5159	22	38	offers	offer	VERB
ajfa-5159	22	39	better	well	ADJ
ajfa-5159	22	40	understanding	understanding	NOUN
ajfa-5159	22	41	of	of	ADP
ajfa-5159	22	42	the	the	DET
ajfa-5159	22	43	interrelationships	interrelationship	NOUN
ajfa-5159	22	44	,	,	PUNCT
ajfa-5159	22	45	to	to	PART
ajfa-5159	22	46	discover	discover	VERB
ajfa-5159	22	47	the	the	DET
ajfa-5159	22	48	causal	causal	ADJ
ajfa-5159	22	49	relationships	relationship	NOUN
ajfa-5159	22	50	.	.	PUNCT
ajfa-5159	23	1	to	to	ADP
ajfa-5159	23	2	the	the	DET
ajfa-5159	23	3	practice	practice	NOUN
ajfa-5159	23	4	,	,	PUNCT
ajfa-5159	23	5	the	the	DET
ajfa-5159	23	6	findings	finding	NOUN
ajfa-5159	23	7	provide	provide	VERB
ajfa-5159	23	8	business	business	NOUN
ajfa-5159	23	9	managers	manager	NOUN
ajfa-5159	23	10	an	an	DET
ajfa-5159	23	11	insight	insight	NOUN
ajfa-5159	23	12	into	into	ADP
ajfa-5159	23	13	the	the	DET
ajfa-5159	23	14	relationships	relationship	NOUN
ajfa-5159	23	15	that	that	PRON
ajfa-5159	23	16	exist	exist	VERB
ajfa-5159	23	17	among	among	ADP
ajfa-5159	23	18	corporate	corporate	ADJ
ajfa-5159	23	19	governance	governance	NOUN
ajfa-5159	23	20	structure	structure	NOUN
ajfa-5159	23	21	,	,	PUNCT
ajfa-5159	23	22	the	the	DET
ajfa-5159	23	23	adoption	adoption	NOUN
ajfa-5159	23	24	of	of	ADP
ajfa-5159	23	25	management	management	NOUN
ajfa-5159	23	26	accounting	accounting	NOUN
ajfa-5159	23	27	systems	system	NOUN
ajfa-5159	23	28	and	and	CCONJ
ajfa-5159	23	29	firm	firm	ADJ
ajfa-5159	23	30	performance	performance	NOUN
ajfa-5159	23	31	.	.	PUNCT
ajfa-5159	24	1	the	the	DET
ajfa-5159	24	2	results	result	NOUN
ajfa-5159	24	3	reveal	reveal	VERB
ajfa-5159	24	4	that	that	SCONJ
ajfa-5159	24	5	adopting	adopt	VERB
ajfa-5159	24	6	management	management	NOUN
ajfa-5159	24	7	accounting	accounting	NOUN
ajfa-5159	24	8	systems	system	NOUN
ajfa-5159	24	9	in	in	ADP
ajfa-5159	24	10	business	business	NOUN
ajfa-5159	24	11	affects	affect	VERB
ajfa-5159	24	12	corporate	corporate	ADJ
ajfa-5159	24	13	governance	governance	NOUN
ajfa-5159	24	14	structure	structure	NOUN
ajfa-5159	24	15	as	as	ADV
ajfa-5159	24	16	well	well	ADV
ajfa-5159	24	17	as	as	ADP
ajfa-5159	24	18	firm	firm	ADJ
ajfa-5159	24	19	performance	performance	NOUN
ajfa-5159	24	20	.	.	PUNCT
ajfa-5159	25	1	moreover	moreover	ADV
ajfa-5159	25	2	,	,	PUNCT
ajfa-5159	25	3	corporate	corporate	ADJ
ajfa-5159	25	4	governance	governance	NOUN
ajfa-5159	25	5	structure	structure	NOUN
ajfa-5159	25	6	both	both	PRON
ajfa-5159	25	7	affects	affect	VERB
ajfa-5159	25	8	firm	firm	ADJ
ajfa-5159	25	9	performance	performance	NOUN
ajfa-5159	25	10	and	and	CCONJ
ajfa-5159	25	11	plays	play	VERB
ajfa-5159	25	12	the	the	DET
ajfa-5159	25	13	mediating	mediating	NOUN
ajfa-5159	25	14	and	and	CCONJ
ajfa-5159	25	15	moderating	moderating	NOUN
ajfa-5159	25	16	roles	role	NOUN
ajfa-5159	25	17	in	in	ADP
ajfa-5159	25	18	the	the	DET
ajfa-5159	25	19	association	association	NOUN
ajfa-5159	25	20	between	between	ADP
ajfa-5159	25	21	the	the	DET
ajfa-5159	25	22	adoption	adoption	NOUN
ajfa-5159	25	23	of	of	ADP
ajfa-5159	25	24	management	management	NOUN
ajfa-5159	25	25	accounting	accounting	NOUN
ajfa-5159	25	26	systems	system	NOUN
ajfa-5159	25	27	and	and	CCONJ
ajfa-5159	25	28	firm	firm	ADJ
ajfa-5159	25	29	performance	performance	NOUN
ajfa-5159	25	30	.	.	PUNCT
ajfa-5159	26	1	the	the	DET
ajfa-5159	26	2	findings	finding	NOUN
ajfa-5159	26	3	are	be	AUX
ajfa-5159	26	4	helpful	helpful	ADJ
ajfa-5159	26	5	to	to	ADP
ajfa-5159	26	6	managers	manager	NOUN
ajfa-5159	26	7	in	in	ADP
ajfa-5159	26	8	choosing	choose	VERB
ajfa-5159	26	9	suitable	suitable	ADJ
ajfa-5159	26	10	management	management	NOUN
ajfa-5159	26	11	accounting	accounting	NOUN
ajfa-5159	26	12	systems	system	NOUN
ajfa-5159	26	13	to	to	ADP
ajfa-5159	26	14	their	their	PRON
ajfa-5159	26	15	corporate	corporate	ADJ
ajfa-5159	26	16	governance	governance	NOUN
ajfa-5159	26	17	structure	structure	NOUN
ajfa-5159	26	18	,	,	PUNCT
ajfa-5159	26	19	which	which	PRON
ajfa-5159	26	20	yields	yield	VERB
ajfa-5159	26	21	greater	great	ADJ
ajfa-5159	26	22	firm	firm	ADJ
ajfa-5159	26	23	performance	performance	NOUN
ajfa-5159	26	24	.	.	PUNCT
ajfa-5159	27	1	this	this	DET
ajfa-5159	27	2	research	research	NOUN
ajfa-5159	27	3	will	will	AUX
ajfa-5159	27	4	be	be	AUX
ajfa-5159	27	5	organized	organize	VERB
ajfa-5159	27	6	as	as	SCONJ
ajfa-5159	27	7	follows	follow	VERB
ajfa-5159	27	8	.	.	PUNCT
ajfa-5159	28	1	the	the	DET
ajfa-5159	28	2	subsequent	subsequent	ADJ
ajfa-5159	28	3	section	section	NOUN
ajfa-5159	28	4	“	"	PUNCT
ajfa-5159	28	5	literature	literature	PROPN
ajfa-5159	28	6	review	review	NOUN
ajfa-5159	28	7	”	"	PUNCT
ajfa-5159	28	8	will	will	AUX
ajfa-5159	28	9	develop	develop	VERB
ajfa-5159	28	10	hypotheses	hypothesis	NOUN
ajfa-5159	28	11	.	.	PUNCT
ajfa-5159	29	1	next	next	ADV
ajfa-5159	29	2	,	,	PUNCT
ajfa-5159	29	3	the	the	DET
ajfa-5159	29	4	research	research	NOUN
ajfa-5159	29	5	methodology	methodology	NOUN
ajfa-5159	29	6	will	will	AUX
ajfa-5159	29	7	show	show	VERB
ajfa-5159	29	8	the	the	DET
ajfa-5159	29	9	way	way	NOUN
ajfa-5159	29	10	to	to	PART
ajfa-5159	29	11	collect	collect	VERB
ajfa-5159	29	12	the	the	DET
ajfa-5159	29	13	data	datum	NOUN
ajfa-5159	29	14	and	and	CCONJ
ajfa-5159	29	15	to	to	PART
ajfa-5159	29	16	measure	measure	VERB
ajfa-5159	29	17	the	the	DET
ajfa-5159	29	18	variables	variable	NOUN
ajfa-5159	29	19	in	in	ADP
ajfa-5159	29	20	the	the	DET
ajfa-5159	29	21	research	research	NOUN
ajfa-5159	29	22	model	model	NOUN
ajfa-5159	29	23	as	as	ADV
ajfa-5159	29	24	well	well	ADV
ajfa-5159	29	25	as	as	ADP
ajfa-5159	29	26	how	how	SCONJ
ajfa-5159	29	27	the	the	DET
ajfa-5159	29	28	data	datum	NOUN
ajfa-5159	29	29	is	be	AUX
ajfa-5159	29	30	analyzed	analyze	VERB
ajfa-5159	29	31	.	.	PUNCT
ajfa-5159	30	1	then	then	ADV
ajfa-5159	30	2	,	,	PUNCT
ajfa-5159	30	3	the	the	DET
ajfa-5159	30	4	empirical	empirical	ADJ
ajfa-5159	30	5	results	result	NOUN
ajfa-5159	30	6	will	will	AUX
ajfa-5159	30	7	explain	explain	VERB
ajfa-5159	30	8	the	the	DET
ajfa-5159	30	9	findings	finding	NOUN
ajfa-5159	30	10	obtained	obtain	VERB
ajfa-5159	30	11	from	from	ADP
ajfa-5159	30	12	the	the	DET
ajfa-5159	30	13	data	data	NOUN
ajfa-5159	30	14	analyses	analysis	NOUN
ajfa-5159	30	15	.	.	PUNCT
ajfa-5159	31	1	finally	finally	ADV
ajfa-5159	31	2	,	,	PUNCT
ajfa-5159	31	3	the	the	DET
ajfa-5159	31	4	conclusions	conclusion	NOUN
ajfa-5159	31	5	are	be	AUX
ajfa-5159	31	6	offered	offer	VERB
ajfa-5159	31	7	.	.	PUNCT
ajfa-5159	32	1	2	2	X
ajfa-5159	32	2	.	.	X
ajfa-5159	32	3	literature	literature	NOUN
ajfa-5159	32	4	review	review	VERB
ajfa-5159	32	5	corporate	corporate	ADJ
ajfa-5159	32	6	governance	governance	NOUN
ajfa-5159	32	7	structure	structure	NOUN
ajfa-5159	32	8	,	,	PUNCT
ajfa-5159	32	9	the	the	DET
ajfa-5159	32	10	adoption	adoption	NOUN
ajfa-5159	32	11	of	of	ADP
ajfa-5159	32	12	management	management	NOUN
ajfa-5159	32	13	accounting	accounting	NOUN
ajfa-5159	32	14	systems	system	NOUN
ajfa-5159	32	15	and	and	CCONJ
ajfa-5159	32	16	firm	firm	ADJ
ajfa-5159	32	17	performance	performance	NOUN
ajfa-5159	32	18	are	be	AUX
ajfa-5159	32	19	three	three	NUM
ajfa-5159	32	20	main	main	ADJ
ajfa-5159	32	21	variables	variable	NOUN
ajfa-5159	32	22	mentioned	mention	VERB
ajfa-5159	32	23	in	in	ADP
ajfa-5159	32	24	this	this	DET
ajfa-5159	32	25	research	research	NOUN
ajfa-5159	32	26	.	.	PUNCT
ajfa-5159	33	1	the	the	DET
ajfa-5159	33	2	relationships	relationship	NOUN
ajfa-5159	33	3	between	between	ADP
ajfa-5159	33	4	and	and	CCONJ
ajfa-5159	33	5	among	among	ADP
ajfa-5159	33	6	these	these	DET
ajfa-5159	33	7	variables	variable	NOUN
ajfa-5159	33	8	are	be	AUX
ajfa-5159	33	9	more	more	ADV
ajfa-5159	33	10	complicated	complicated	ADJ
ajfa-5159	33	11	than	than	ADP
ajfa-5159	33	12	simple	simple	ADJ
ajfa-5159	33	13	bivariate	bivariate	ADJ
ajfa-5159	33	14	ones	one	NOUN
ajfa-5159	33	15	.	.	PUNCT
ajfa-5159	34	1	the	the	DET
ajfa-5159	34	2	detail	detail	NOUN
ajfa-5159	34	3	of	of	ADP
ajfa-5159	34	4	these	these	DET
ajfa-5159	34	5	associations	association	NOUN
ajfa-5159	34	6	will	will	AUX
ajfa-5159	34	7	be	be	AUX
ajfa-5159	34	8	explained	explain	VERB
ajfa-5159	34	9	in	in	ADP
ajfa-5159	34	10	this	this	DET
ajfa-5159	34	11	section	section	NOUN
ajfa-5159	34	12	.	.	PUNCT
ajfa-5159	35	1	cadbury	cadbury	PROPN
ajfa-5159	35	2	(	(	PUNCT
ajfa-5159	35	3	1992	1992	NUM
ajfa-5159	35	4	)	)	PUNCT
ajfa-5159	35	5	considers	consider	VERB
ajfa-5159	35	6	corporate	corporate	ADJ
ajfa-5159	35	7	governance	governance	NOUN
ajfa-5159	35	8	structure	structure	NOUN
ajfa-5159	35	9	as	as	ADP
ajfa-5159	35	10	a	a	DET
ajfa-5159	35	11	monitoring	monitoring	NOUN
ajfa-5159	35	12	mechanism	mechanism	NOUN
ajfa-5159	35	13	to	to	PART
ajfa-5159	35	14	lessen	lessen	VERB
ajfa-5159	35	15	the	the	DET
ajfa-5159	35	16	extent	extent	NOUN
ajfa-5159	35	17	of	of	ADP
ajfa-5159	35	18	agency	agency	NOUN
ajfa-5159	35	19	problems	problem	NOUN
ajfa-5159	35	20	owing	owe	VERB
ajfa-5159	35	21	to	to	ADP
ajfa-5159	35	22	the	the	DET
ajfa-5159	35	23	separation	separation	NOUN
ajfa-5159	35	24	between	between	ADP
ajfa-5159	35	25	ownership	ownership	NOUN
ajfa-5159	35	26	and	and	CCONJ
ajfa-5159	35	27	management	management	NOUN
ajfa-5159	35	28	as	as	ADV
ajfa-5159	35	29	well	well	ADV
ajfa-5159	35	30	as	as	ADP
ajfa-5159	35	31	the	the	DET
ajfa-5159	35	32	greater	great	ADJ
ajfa-5159	35	33	composition	composition	NOUN
ajfa-5159	35	34	of	of	ADP
ajfa-5159	35	35	outside	outside	ADJ
ajfa-5159	35	36	directors	director	NOUN
ajfa-5159	35	37	in	in	ADP
ajfa-5159	35	38	the	the	DET
ajfa-5159	35	39	board	board	NOUN
ajfa-5159	35	40	,	,	PUNCT
ajfa-5159	35	41	which	which	PRON
ajfa-5159	35	42	thus	thus	ADV
ajfa-5159	35	43	enhances	enhance	VERB
ajfa-5159	35	44	firm	firm	ADJ
ajfa-5159	35	45	performance	performance	NOUN
ajfa-5159	35	46	,	,	PUNCT
ajfa-5159	35	47	while	while	SCONJ
ajfa-5159	35	48	mayer	mayer	PROPN
ajfa-5159	35	49	(	(	PUNCT
ajfa-5159	35	50	1997	1997	NUM
ajfa-5159	35	51	)	)	PUNCT
ajfa-5159	35	52	regards	regard	VERB
ajfa-5159	35	53	corporate	corporate	ADJ
ajfa-5159	35	54	governance	governance	NOUN
ajfa-5159	35	55	structure	structure	NOUN
ajfa-5159	35	56	as	as	ADP
ajfa-5159	35	57	“	"	PUNCT
ajfa-5159	35	58	ways	way	NOUN
ajfa-5159	35	59	of	of	ADP
ajfa-5159	35	60	bringing	bring	VERB
ajfa-5159	35	61	the	the	DET
ajfa-5159	35	62	interests	interest	NOUN
ajfa-5159	35	63	of	of	ADP
ajfa-5159	35	64	shareholders	shareholder	NOUN
ajfa-5159	35	65	and	and	CCONJ
ajfa-5159	35	66	managers	manager	NOUN
ajfa-5159	35	67	into	into	ADP
ajfa-5159	35	68	line	line	NOUN
ajfa-5159	35	69	and	and	CCONJ
ajfa-5159	35	70	ensuring	ensure	VERB
ajfa-5159	35	71	that	that	SCONJ
ajfa-5159	35	72	firms	firm	NOUN
ajfa-5159	35	73	are	be	AUX
ajfa-5159	35	74	run	run	VERB
ajfa-5159	35	75	for	for	ADP
ajfa-5159	35	76	the	the	DET
ajfa-5159	35	77	benefit	benefit	NOUN
ajfa-5159	35	78	of	of	ADP
ajfa-5159	35	79	shareholders	shareholder	NOUN
ajfa-5159	35	80	.	.	PUNCT
ajfa-5159	36	1	corporate	corporate	ADJ
ajfa-5159	36	2	governance	governance	NOUN
ajfa-5159	36	3	structure	structure	NOUN
ajfa-5159	36	4	is	be	AUX
ajfa-5159	36	5	often	often	ADV
ajfa-5159	36	6	concerned	concern	VERB
ajfa-5159	36	7	with	with	ADP
ajfa-5159	36	8	composition	composition	NOUN
ajfa-5159	36	9	and	and	CCONJ
ajfa-5159	36	10	function	function	NOUN
ajfa-5159	36	11	of	of	ADP
ajfa-5159	36	12	firm	firm	ADJ
ajfa-5159	36	13	boards	board	NOUN
ajfa-5159	36	14	.	.	PUNCT
ajfa-5159	37	1	following	follow	VERB
ajfa-5159	37	2	the	the	DET
ajfa-5159	37	3	previous	previous	ADJ
ajfa-5159	37	4	studies	study	NOUN
ajfa-5159	37	5	(	(	PUNCT
ajfa-5159	37	6	brown	brown	ADJ
ajfa-5159	37	7	and	and	CCONJ
ajfa-5159	37	8	caylor	caylor	NOUN
ajfa-5159	37	9	2004	2004	NUM
ajfa-5159	37	10	;	;	PUNCT
ajfa-5159	37	11	edwards	edwards	PROPN
ajfa-5159	37	12	and	and	CCONJ
ajfa-5159	37	13	clough	clough	PROPN
ajfa-5159	37	14	2005	2005	NUM
ajfa-5159	37	15	;	;	PUNCT
ajfa-5159	37	16	kyereboah	kyereboah	PROPN
ajfa-5159	37	17	-	-	PUNCT
ajfa-5159	37	18	coleman	coleman	PROPN
ajfa-5159	37	19	2007	2007	NUM
ajfa-5159	37	20	;	;	PUNCT
ajfa-5159	37	21	bhagat	bhagat	PROPN
ajfa-5159	37	22	and	and	CCONJ
ajfa-5159	37	23	bolton	bolton	PROPN
ajfa-5159	37	24	2008	2008	NUM
ajfa-5159	37	25	)	)	PUNCT
ajfa-5159	37	26	,	,	PUNCT
ajfa-5159	37	27	we	we	PRON
ajfa-5159	37	28	refer	refer	VERB
ajfa-5159	37	29	to	to	ADP
ajfa-5159	37	30	corporate	corporate	ADJ
ajfa-5159	37	31	governance	governance	NOUN
ajfa-5159	37	32	structure	structure	NOUN
ajfa-5159	37	33	as	as	ADP
ajfa-5159	37	34	compositions	composition	NOUN
ajfa-5159	37	35	of	of	ADP
ajfa-5159	37	36	boards	board	NOUN
ajfa-5159	37	37	of	of	ADP
ajfa-5159	37	38	directors	director	NOUN
ajfa-5159	37	39	and	and	CCONJ
ajfa-5159	37	40	supervisors	supervisor	NOUN
ajfa-5159	37	41	as	as	ADV
ajfa-5159	37	42	well	well	ADV
ajfa-5159	37	43	as	as	ADP
ajfa-5159	37	44	chief	chief	ADJ
ajfa-5159	37	45	executive	executive	ADJ
ajfa-5159	37	46	officer	officer	NOUN
ajfa-5159	37	47	(	(	PUNCT
ajfa-5159	37	48	ceo	ceo	NOUN
ajfa-5159	37	49	)	)	PUNCT
ajfa-5159	37	50	duality	duality	NOUN
ajfa-5159	37	51	that	that	PRON
ajfa-5159	37	52	is	be	AUX
ajfa-5159	37	53	known	know	VERB
ajfa-5159	37	54	as	as	ADP
ajfa-5159	37	55	the	the	DET
ajfa-5159	37	56	situation	situation	NOUN
ajfa-5159	37	57	that	that	SCONJ
ajfa-5159	37	58	the	the	DET
ajfa-5159	37	59	posts	post	NOUN
ajfa-5159	37	60	of	of	ADP
ajfa-5159	37	61	chairman	chairman	NOUN
ajfa-5159	37	62	and	and	CCONJ
ajfa-5159	37	63	ceo	ceo	NOUN
ajfa-5159	37	64	are	be	AUX
ajfa-5159	37	65	taken	take	VERB
ajfa-5159	37	66	by	by	ADP
ajfa-5159	37	67	one	one	NUM
ajfa-5159	37	68	person	person	NOUN
ajfa-5159	37	69	.	.	PUNCT
ajfa-5159	38	1	another	another	DET
ajfa-5159	38	2	variable	variable	NOUN
ajfa-5159	38	3	discussed	discuss	VERB
ajfa-5159	38	4	in	in	ADP
ajfa-5159	38	5	this	this	DET
ajfa-5159	38	6	research	research	NOUN
ajfa-5159	38	7	is	be	AUX
ajfa-5159	38	8	the	the	DET
ajfa-5159	38	9	adoption	adoption	NOUN
ajfa-5159	38	10	of	of	ADP
ajfa-5159	38	11	management	management	NOUN
ajfa-5159	38	12	accounting	accounting	NOUN
ajfa-5159	38	13	systems	system	NOUN
ajfa-5159	38	14	in	in	ADP
ajfa-5159	38	15	business	business	NOUN
ajfa-5159	38	16	.	.	PUNCT
ajfa-5159	39	1	management	management	NOUN
ajfa-5159	39	2	accounting	accounting	NOUN
ajfa-5159	39	3	system	system	NOUN
ajfa-5159	39	4	is	be	AUX
ajfa-5159	39	5	a	a	DET
ajfa-5159	39	6	management	management	NOUN
ajfa-5159	39	7	means	mean	NOUN
ajfa-5159	39	8	applied	apply	VERB
ajfa-5159	39	9	to	to	PART
ajfa-5159	39	10	offer	offer	VERB
ajfa-5159	39	11	necessary	necessary	ADJ
ajfa-5159	39	12	financial	financial	ADJ
ajfa-5159	39	13	or	or	CCONJ
ajfa-5159	39	14	nonfinancial	nonfinancial	ADJ
ajfa-5159	39	15	information	information	NOUN
ajfa-5159	39	16	for	for	ADP
ajfa-5159	39	17	making	make	VERB
ajfa-5159	39	18	business	business	NOUN
ajfa-5159	39	19	decisions	decision	NOUN
ajfa-5159	39	20	.	.	PUNCT
ajfa-5159	40	1	it	it	PRON
ajfa-5159	40	2	is	be	AUX
ajfa-5159	40	3	regarded	regard	VERB
ajfa-5159	40	4	by	by	ADP
ajfa-5159	40	5	kaplan	kaplan	PROPN
ajfa-5159	40	6	(	(	PUNCT
ajfa-5159	40	7	1983	1983	NUM
ajfa-5159	40	8	)	)	PUNCT
ajfa-5159	40	9	as	as	ADP
ajfa-5159	40	10	a	a	DET
ajfa-5159	40	11	part	part	NOUN
ajfa-5159	40	12	of	of	ADP
ajfa-5159	40	13	management	management	NOUN
ajfa-5159	40	14	techniques	technique	NOUN
ajfa-5159	40	15	and	and	CCONJ
ajfa-5159	40	16	its	its	PRON
ajfa-5159	40	17	role	role	NOUN
ajfa-5159	40	18	is	be	AUX
ajfa-5159	40	19	to	to	PART
ajfa-5159	40	20	provide	provide	VERB
ajfa-5159	40	21	important	important	ADJ
ajfa-5159	40	22	information	information	NOUN
ajfa-5159	40	23	for	for	ADP
ajfa-5159	40	24	management	management	NOUN
ajfa-5159	40	25	planning	planning	NOUN
ajfa-5159	40	26	so	so	SCONJ
ajfa-5159	40	27	as	as	SCONJ
ajfa-5159	40	28	to	to	PART
ajfa-5159	40	29	improve	improve	VERB
ajfa-5159	40	30	firm	firm	ADJ
ajfa-5159	40	31	performance	performance	NOUN
ajfa-5159	40	32	.	.	PUNCT
ajfa-5159	41	1	kaplan	kaplan	PROPN
ajfa-5159	41	2	(	(	PUNCT
ajfa-5159	41	3	1983	1983	NUM
ajfa-5159	41	4	)	)	PUNCT
ajfa-5159	41	5	and	and	CCONJ
ajfa-5159	41	6	lucas	lucas	PROPN
ajfa-5159	41	7	(	(	PUNCT
ajfa-5159	41	8	1997	1997	NUM
ajfa-5159	41	9	)	)	PUNCT
ajfa-5159	41	10	suggest	suggest	VERB
ajfa-5159	41	11	that	that	SCONJ
ajfa-5159	41	12	traditional	traditional	ADJ
ajfa-5159	41	13	management	management	NOUN
ajfa-5159	41	14	accounting	accounting	NOUN
ajfa-5159	41	15	systems	system	NOUN
ajfa-5159	41	16	,	,	PUNCT
ajfa-5159	41	17	such	such	ADJ
ajfa-5159	41	18	as	as	ADP
ajfa-5159	41	19	traditional	traditional	ADJ
ajfa-5159	41	20	budgeting	budgeting	NOUN
ajfa-5159	41	21	,	,	PUNCT
ajfa-5159	41	22	cost	cost	NOUN
ajfa-5159	41	23	volume	volume	NOUN
ajfa-5159	41	24	profit	profit	NOUN
ajfa-5159	41	25	analysis	analysis	NOUN
ajfa-5159	41	26	,	,	PUNCT
ajfa-5159	41	27	and	and	CCONJ
ajfa-5159	41	28	variance	variance	NOUN
ajfa-5159	41	29	analysis	analysis	NOUN
ajfa-5159	41	30	,	,	PUNCT
ajfa-5159	41	31	which	which	PRON
ajfa-5159	41	32	focus	focus	VERB
ajfa-5159	41	33	on	on	ADP
ajfa-5159	41	34	concerns	concern	NOUN
ajfa-5159	41	35	internal	internal	ADJ
ajfa-5159	41	36	to	to	ADP
ajfa-5159	41	37	the	the	DET
ajfa-5159	41	38	firm	firm	NOUN
ajfa-5159	41	39	and	and	CCONJ
ajfa-5159	41	40	are	be	AUX
ajfa-5159	41	41	financially	financially	ADV
ajfa-5159	41	42	oriented	orient	VERB
ajfa-5159	41	43	,	,	PUNCT
ajfa-5159	41	44	are	be	AUX
ajfa-5159	41	45	no	no	PRON
ajfa-5159	41	46	more	more	ADV
ajfa-5159	41	47	considered	consider	VERB
ajfa-5159	41	48	as	as	ADP
ajfa-5159	41	49	a	a	DET
ajfa-5159	41	50	supportive	supportive	ADJ
ajfa-5159	41	51	means	mean	NOUN
ajfa-5159	41	52	to	to	PART
ajfa-5159	41	53	provide	provide	VERB
ajfa-5159	41	54	sufficient	sufficient	ADJ
ajfa-5159	41	55	information	information	NOUN
ajfa-5159	41	56	for	for	ADP
ajfa-5159	41	57	planning	planning	NOUN
ajfa-5159	41	58	and	and	CCONJ
ajfa-5159	41	59	management	management	NOUN
ajfa-5159	41	60	in	in	ADP
ajfa-5159	41	61	the	the	DET
ajfa-5159	41	62	current	current	ADJ
ajfa-5159	41	63	ever	ever	ADV
ajfa-5159	41	64	-	-	PUNCT
ajfa-5159	41	65	changing	change	VERB
ajfa-5159	41	66	business	business	NOUN
ajfa-5159	41	67	environment	environment	NOUN
ajfa-5159	41	68	.	.	PUNCT
ajfa-5159	42	1	lucas	lucas	PROPN
ajfa-5159	42	2	(	(	PUNCT
ajfa-5159	42	3	1997	1997	NUM
ajfa-5159	42	4	)	)	PUNCT
ajfa-5159	42	5	stresses	stress	VERB
ajfa-5159	42	6	that	that	SCONJ
ajfa-5159	42	7	,	,	PUNCT
ajfa-5159	42	8	other	other	ADJ
ajfa-5159	42	9	than	than	ADP
ajfa-5159	42	10	these	these	DET
ajfa-5159	42	11	traditional	traditional	ADJ
ajfa-5159	42	12	management	management	NOUN
ajfa-5159	42	13	accounting	account	VERB
ajfa-5159	42	14	asian	asian	ADJ
ajfa-5159	42	15	journal	journal	NOUN
ajfa-5159	42	16	of	of	ADP
ajfa-5159	42	17	finance	finance	PROPN
ajfa-5159	42	18	&	&	CCONJ
ajfa-5159	42	19	accounting	accounting	PROPN
ajfa-5159	42	20	issn	issn	PROPN
ajfa-5159	42	21	1946	1946	NUM
ajfa-5159	42	22	-	-	PUNCT
ajfa-5159	42	23	052x	052x	PROPN
ajfa-5159	42	24	2014	2014	NUM
ajfa-5159	42	25	,	,	PUNCT
ajfa-5159	42	26	vol	vol	NOUN
ajfa-5159	42	27	.	.	PROPN
ajfa-5159	42	28	6	6	NUM
ajfa-5159	42	29	,	,	PUNCT
ajfa-5159	42	30	no	no	INTJ
ajfa-5159	42	31	.	.	NOUN
ajfa-5159	42	32	1	1	NUM
ajfa-5159	42	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5159	42	34	219	219	NUM
ajfa-5159	42	35	systems	system	NOUN
ajfa-5159	42	36	,	,	PUNCT
ajfa-5159	42	37	firms	firm	NOUN
ajfa-5159	42	38	should	should	AUX
ajfa-5159	42	39	also	also	ADV
ajfa-5159	42	40	relate	relate	VERB
ajfa-5159	42	41	their	their	PRON
ajfa-5159	42	42	management	management	NOUN
ajfa-5159	42	43	tools	tool	NOUN
ajfa-5159	42	44	to	to	ADP
ajfa-5159	42	45	more	more	ADV
ajfa-5159	42	46	advanced	advanced	ADJ
ajfa-5159	42	47	management	management	NOUN
ajfa-5159	42	48	systemsfor	systemsfor	ADP
ajfa-5159	42	49	example	example	NOUN
ajfa-5159	42	50	activity	activity	NOUN
ajfa-5159	42	51	based	base	VERB
ajfa-5159	42	52	costing	costing	NOUN
ajfa-5159	42	53	,	,	PUNCT
ajfa-5159	42	54	total	total	ADJ
ajfa-5159	42	55	quality	quality	NOUN
ajfa-5159	42	56	management	management	NOUN
ajfa-5159	42	57	and	and	CCONJ
ajfa-5159	42	58	balanced	balance	VERB
ajfa-5159	42	59	scorecardthat	scorecardthat	PRON
ajfa-5159	42	60	meet	meet	VERB
ajfa-5159	42	61	the	the	DET
ajfa-5159	42	62	requirements	requirement	NOUN
ajfa-5159	42	63	of	of	ADP
ajfa-5159	42	64	customers	customer	NOUN
ajfa-5159	42	65	as	as	ADV
ajfa-5159	42	66	well	well	ADV
ajfa-5159	42	67	as	as	ADP
ajfa-5159	42	68	other	other	ADJ
ajfa-5159	42	69	stakeholders	stakeholder	NOUN
ajfa-5159	42	70	,	,	PUNCT
ajfa-5159	42	71	so	so	ADV
ajfa-5159	42	72	will	will	AUX
ajfa-5159	42	73	achieve	achieve	VERB
ajfa-5159	42	74	competitive	competitive	ADJ
ajfa-5159	42	75	advantages	advantage	NOUN
ajfa-5159	42	76	.	.	PUNCT
ajfa-5159	43	1	grounded	ground	VERB
ajfa-5159	43	2	on	on	ADP
ajfa-5159	43	3	these	these	DET
ajfa-5159	43	4	above	above	ADJ
ajfa-5159	43	5	perspectives	perspective	NOUN
ajfa-5159	43	6	,	,	PUNCT
ajfa-5159	43	7	we	we	PRON
ajfa-5159	43	8	define	define	VERB
ajfa-5159	43	9	the	the	DET
ajfa-5159	43	10	adoption	adoption	NOUN
ajfa-5159	43	11	level	level	NOUN
ajfa-5159	43	12	of	of	ADP
ajfa-5159	43	13	management	management	NOUN
ajfa-5159	43	14	accounting	accounting	NOUN
ajfa-5159	43	15	systems	system	NOUN
ajfa-5159	43	16	for	for	ADP
ajfa-5159	43	17	this	this	DET
ajfa-5159	43	18	study	study	NOUN
ajfa-5159	43	19	as	as	ADP
ajfa-5159	43	20	the	the	DET
ajfa-5159	43	21	degree	degree	NOUN
ajfa-5159	43	22	to	to	PART
ajfa-5159	43	23	which	which	PRON
ajfa-5159	43	24	a	a	DET
ajfa-5159	43	25	firm	firm	NOUN
ajfa-5159	43	26	chooses	choose	VERB
ajfa-5159	43	27	and	and	CCONJ
ajfa-5159	43	28	implements	implement	VERB
ajfa-5159	43	29	the	the	DET
ajfa-5159	43	30	management	management	NOUN
ajfa-5159	43	31	accounting	accounting	NOUN
ajfa-5159	43	32	systems	system	NOUN
ajfa-5159	43	33	,	,	PUNCT
ajfa-5159	43	34	composed	compose	VERB
ajfa-5159	43	35	of	of	ADP
ajfa-5159	43	36	both	both	CCONJ
ajfa-5159	43	37	the	the	DET
ajfa-5159	43	38	above	above	ADV
ajfa-5159	43	39	-	-	PUNCT
ajfa-5159	43	40	mentioned	mention	VERB
ajfa-5159	43	41	traditional	traditional	ADJ
ajfa-5159	43	42	and	and	CCONJ
ajfa-5159	43	43	advanced	advanced	ADJ
ajfa-5159	43	44	techniques	technique	NOUN
ajfa-5159	43	45	for	for	ADP
ajfa-5159	43	46	managing	manage	VERB
ajfa-5159	43	47	business	business	NOUN
ajfa-5159	43	48	.	.	PUNCT
ajfa-5159	44	1	in	in	ADP
ajfa-5159	44	2	regard	regard	NOUN
ajfa-5159	44	3	to	to	ADP
ajfa-5159	44	4	firm	firm	ADJ
ajfa-5159	44	5	performance	performance	NOUN
ajfa-5159	44	6	,	,	PUNCT
ajfa-5159	44	7	this	this	DET
ajfa-5159	44	8	variable	variable	NOUN
ajfa-5159	44	9	is	be	AUX
ajfa-5159	44	10	evaluated	evaluate	VERB
ajfa-5159	44	11	on	on	ADP
ajfa-5159	44	12	a	a	DET
ajfa-5159	44	13	firm	firm	NOUN
ajfa-5159	44	14	's	's	PART
ajfa-5159	44	15	overall	overall	ADJ
ajfa-5159	44	16	outcomes	outcome	NOUN
ajfa-5159	44	17	over	over	ADP
ajfa-5159	44	18	a	a	DET
ajfa-5159	44	19	given	give	VERB
ajfa-5159	44	20	period	period	NOUN
ajfa-5159	44	21	of	of	ADP
ajfa-5159	44	22	time	time	NOUN
ajfa-5159	44	23	.	.	PUNCT
ajfa-5159	45	1	the	the	DET
ajfa-5159	45	2	assessment	assessment	NOUN
ajfa-5159	45	3	of	of	ADP
ajfa-5159	45	4	firm	firm	ADJ
ajfa-5159	45	5	performance	performance	NOUN
ajfa-5159	45	6	is	be	AUX
ajfa-5159	45	7	often	often	ADV
ajfa-5159	45	8	based	base	VERB
ajfa-5159	45	9	on	on	ADP
ajfa-5159	45	10	both	both	CCONJ
ajfa-5159	45	11	financial	financial	ADJ
ajfa-5159	45	12	performance	performance	NOUN
ajfa-5159	45	13	and	and	CCONJ
ajfa-5159	45	14	nonfinancial	nonfinancial	ADJ
ajfa-5159	45	15	performance	performance	NOUN
ajfa-5159	45	16	.	.	PUNCT
ajfa-5159	46	1	financial	financial	ADJ
ajfa-5159	46	2	performance	performance	NOUN
ajfa-5159	46	3	is	be	AUX
ajfa-5159	46	4	measured	measure	VERB
ajfa-5159	46	5	using	use	VERB
ajfa-5159	46	6	traditional	traditional	ADJ
ajfa-5159	46	7	indices	index	NOUN
ajfa-5159	46	8	such	such	ADJ
ajfa-5159	46	9	as	as	ADP
ajfa-5159	46	10	return	return	NOUN
ajfa-5159	46	11	on	on	ADP
ajfa-5159	46	12	asset	asset	NOUN
ajfa-5159	46	13	and	and	CCONJ
ajfa-5159	46	14	return	return	VERB
ajfa-5159	46	15	on	on	ADP
ajfa-5159	46	16	equity	equity	NOUN
ajfa-5159	46	17	(	(	PUNCT
ajfa-5159	46	18	droge	droge	PROPN
ajfa-5159	46	19	et	et	PROPN
ajfa-5159	46	20	al	al	PROPN
ajfa-5159	46	21	.	.	PROPN
ajfa-5159	46	22	2003	2003	NUM
ajfa-5159	46	23	)	)	PUNCT
ajfa-5159	46	24	;	;	PUNCT
ajfa-5159	46	25	whereas	whereas	SCONJ
ajfa-5159	46	26	nonfinancial	nonfinancial	ADJ
ajfa-5159	46	27	performance	performance	NOUN
ajfa-5159	46	28	is	be	AUX
ajfa-5159	46	29	evaluated	evaluate	VERB
ajfa-5159	46	30	on	on	ADP
ajfa-5159	46	31	the	the	DET
ajfa-5159	46	32	indices	index	NOUN
ajfa-5159	46	33	of	of	ADP
ajfa-5159	46	34	innovativeness	innovativeness	NOUN
ajfa-5159	46	35	,	,	PUNCT
ajfa-5159	46	36	quality	quality	NOUN
ajfa-5159	46	37	,	,	PUNCT
ajfa-5159	46	38	and	and	CCONJ
ajfa-5159	46	39	customer	customer	NOUN
ajfa-5159	46	40	satisfaction	satisfaction	NOUN
ajfa-5159	46	41	(	(	PUNCT
ajfa-5159	46	42	hudson	hudson	PROPN
ajfa-5159	46	43	et	et	PROPN
ajfa-5159	46	44	al	al	PROPN
ajfa-5159	46	45	.	.	PROPN
ajfa-5159	46	46	2001	2001	NUM
ajfa-5159	46	47	;	;	PUNCT
ajfa-5159	46	48	kaplan	kaplan	PROPN
ajfa-5159	46	49	and	and	CCONJ
ajfa-5159	46	50	norton	norton	PROPN
ajfa-5159	46	51	2007	2007	NUM
ajfa-5159	46	52	)	)	PUNCT
ajfa-5159	46	53	.	.	PUNCT
ajfa-5159	47	1	furthermore	furthermore	ADV
ajfa-5159	47	2	,	,	PUNCT
ajfa-5159	47	3	these	these	DET
ajfa-5159	47	4	indices	index	NOUN
ajfa-5159	47	5	of	of	ADP
ajfa-5159	47	6	financial	financial	ADJ
ajfa-5159	47	7	performance	performance	NOUN
ajfa-5159	47	8	and	and	CCONJ
ajfa-5159	47	9	nonfinancial	nonfinancial	ADJ
ajfa-5159	47	10	performance	performance	NOUN
ajfa-5159	47	11	have	have	AUX
ajfa-5159	47	12	also	also	ADV
ajfa-5159	47	13	been	be	AUX
ajfa-5159	47	14	applied	apply	VERB
ajfa-5159	47	15	in	in	ADP
ajfa-5159	47	16	the	the	DET
ajfa-5159	47	17	research	research	NOUN
ajfa-5159	47	18	of	of	ADP
ajfa-5159	47	19	wang	wang	PROPN
ajfa-5159	47	20	and	and	CCONJ
ajfa-5159	47	21	huynh	huynh	PROPN
ajfa-5159	47	22	(	(	PUNCT
ajfa-5159	47	23	2013	2013	NUM
ajfa-5159	47	24	)	)	PUNCT
ajfa-5159	47	25	and	and	CCONJ
ajfa-5159	47	26	huynh	huynh	PROPN
ajfa-5159	47	27	and	and	CCONJ
ajfa-5159	47	28	lin	lin	PROPN
ajfa-5159	47	29	(	(	PUNCT
ajfa-5159	47	30	2013	2013	NUM
ajfa-5159	47	31	)	)	PUNCT
ajfa-5159	47	32	.	.	PUNCT
ajfa-5159	48	1	in	in	ADP
ajfa-5159	48	2	this	this	DET
ajfa-5159	48	3	research	research	NOUN
ajfa-5159	48	4	,	,	PUNCT
ajfa-5159	48	5	we	we	PRON
ajfa-5159	48	6	measure	measure	VERB
ajfa-5159	48	7	both	both	DET
ajfa-5159	48	8	financial	financial	ADJ
ajfa-5159	48	9	performance	performance	NOUN
ajfa-5159	48	10	and	and	CCONJ
ajfa-5159	48	11	nonfinancial	nonfinancial	ADJ
ajfa-5159	48	12	performance	performance	NOUN
ajfa-5159	48	13	as	as	ADP
ajfa-5159	48	14	the	the	DET
ajfa-5159	48	15	proxy	proxy	NOUN
ajfa-5159	48	16	for	for	ADP
ajfa-5159	48	17	firm	firm	ADJ
ajfa-5159	48	18	performance	performance	NOUN
ajfa-5159	48	19	.	.	PUNCT
ajfa-5159	49	1	management	management	NOUN
ajfa-5159	49	2	accounting	accounting	NOUN
ajfa-5159	49	3	systems	system	NOUN
ajfa-5159	49	4	are	be	AUX
ajfa-5159	49	5	suggested	suggest	VERB
ajfa-5159	49	6	by	by	ADP
ajfa-5159	49	7	kaplan	kaplan	PROPN
ajfa-5159	49	8	and	and	CCONJ
ajfa-5159	49	9	nagel	nagel	PROPN
ajfa-5159	49	10	(	(	PUNCT
ajfa-5159	49	11	2004	2004	NUM
ajfa-5159	49	12	)	)	PUNCT
ajfa-5159	49	13	to	to	PART
ajfa-5159	49	14	enhance	enhance	VERB
ajfa-5159	49	15	the	the	DET
ajfa-5159	49	16	effectiveness	effectiveness	NOUN
ajfa-5159	49	17	of	of	ADP
ajfa-5159	49	18	corporate	corporate	ADJ
ajfa-5159	49	19	governance	governance	NOUN
ajfa-5159	49	20	structure	structure	NOUN
ajfa-5159	49	21	,	,	PUNCT
ajfa-5159	49	22	because	because	SCONJ
ajfa-5159	49	23	it	it	PRON
ajfa-5159	49	24	provides	provide	VERB
ajfa-5159	49	25	the	the	DET
ajfa-5159	49	26	directory	directory	NOUN
ajfa-5159	49	27	board	board	NOUN
ajfa-5159	49	28	with	with	ADP
ajfa-5159	49	29	necessary	necessary	ADJ
ajfa-5159	49	30	information	information	NOUN
ajfa-5159	49	31	for	for	ADP
ajfa-5159	49	32	business	business	NOUN
ajfa-5159	49	33	management	management	NOUN
ajfa-5159	49	34	,	,	PUNCT
ajfa-5159	49	35	the	the	DET
ajfa-5159	49	36	treatment	treatment	NOUN
ajfa-5159	49	37	of	of	ADP
ajfa-5159	49	38	which	which	PRON
ajfa-5159	49	39	needs	need	VERB
ajfa-5159	49	40	better	well	ADJ
ajfa-5159	49	41	corporate	corporate	ADJ
ajfa-5159	49	42	governance	governance	NOUN
ajfa-5159	49	43	structure	structure	NOUN
ajfa-5159	49	44	.	.	PUNCT
ajfa-5159	50	1	in	in	ADP
ajfa-5159	50	2	other	other	ADJ
ajfa-5159	50	3	words	word	NOUN
ajfa-5159	50	4	,	,	PUNCT
ajfa-5159	50	5	the	the	DET
ajfa-5159	50	6	adoption	adoption	NOUN
ajfa-5159	50	7	of	of	ADP
ajfa-5159	50	8	management	management	NOUN
ajfa-5159	50	9	accounting	accounting	NOUN
ajfa-5159	50	10	systems	system	NOUN
ajfa-5159	50	11	in	in	ADP
ajfa-5159	50	12	business	business	NOUN
ajfa-5159	50	13	will	will	AUX
ajfa-5159	50	14	shape	shape	VERB
ajfa-5159	50	15	the	the	DET
ajfa-5159	50	16	corporate	corporate	ADJ
ajfa-5159	50	17	governance	governance	NOUN
ajfa-5159	50	18	structure	structure	NOUN
ajfa-5159	50	19	of	of	ADP
ajfa-5159	50	20	firms	firm	NOUN
ajfa-5159	50	21	,	,	PUNCT
ajfa-5159	50	22	in	in	ADP
ajfa-5159	50	23	which	which	PRON
ajfa-5159	50	24	higher	high	ADJ
ajfa-5159	50	25	adoption	adoption	NOUN
ajfa-5159	50	26	levels	level	NOUN
ajfa-5159	50	27	of	of	ADP
ajfa-5159	50	28	management	management	NOUN
ajfa-5159	50	29	accounting	accounting	NOUN
ajfa-5159	50	30	systems	system	NOUN
ajfa-5159	50	31	may	may	AUX
ajfa-5159	50	32	lead	lead	VERB
ajfa-5159	50	33	to	to	ADP
ajfa-5159	50	34	better	well	ADJ
ajfa-5159	50	35	corporate	corporate	ADJ
ajfa-5159	50	36	governance	governance	NOUN
ajfa-5159	50	37	structure	structure	NOUN
ajfa-5159	50	38	.	.	PUNCT
ajfa-5159	51	1	furthermore	furthermore	ADV
ajfa-5159	51	2	,	,	PUNCT
ajfa-5159	51	3	information	information	NOUN
ajfa-5159	51	4	from	from	ADP
ajfa-5159	51	5	management	management	NOUN
ajfa-5159	51	6	accounting	accounting	NOUN
ajfa-5159	51	7	systems	system	NOUN
ajfa-5159	51	8	helps	help	VERB
ajfa-5159	51	9	corporate	corporate	ADJ
ajfa-5159	51	10	boards	board	NOUN
ajfa-5159	51	11	in	in	ADP
ajfa-5159	51	12	offering	offer	VERB
ajfa-5159	51	13	useful	useful	ADJ
ajfa-5159	51	14	suggestion	suggestion	NOUN
ajfa-5159	51	15	to	to	ADP
ajfa-5159	51	16	the	the	DET
ajfa-5159	51	17	ceo	ceo	NOUN
ajfa-5159	51	18	,	,	PUNCT
ajfa-5159	51	19	so	so	SCONJ
ajfa-5159	51	20	that	that	SCONJ
ajfa-5159	51	21	the	the	DET
ajfa-5159	51	22	ceo	ceo	NOUN
ajfa-5159	51	23	can	can	AUX
ajfa-5159	51	24	better	well	ADV
ajfa-5159	51	25	fulfill	fulfill	VERB
ajfa-5159	51	26	their	their	PRON
ajfa-5159	51	27	managerial	managerial	ADJ
ajfa-5159	51	28	job	job	NOUN
ajfa-5159	51	29	(	(	PUNCT
ajfa-5159	51	30	kaplan	kaplan	NOUN
ajfa-5159	51	31	and	and	CCONJ
ajfa-5159	51	32	norton	norton	PROPN
ajfa-5159	51	33	2006	2006	NUM
ajfa-5159	51	34	)	)	PUNCT
ajfa-5159	51	35	.	.	PUNCT
ajfa-5159	52	1	therefore	therefore	ADV
ajfa-5159	52	2	,	,	PUNCT
ajfa-5159	52	3	it	it	PRON
ajfa-5159	52	4	is	be	AUX
ajfa-5159	52	5	supposed	suppose	VERB
ajfa-5159	52	6	that	that	SCONJ
ajfa-5159	52	7	management	management	NOUN
ajfa-5159	52	8	accounting	accounting	NOUN
ajfa-5159	52	9	systems	system	NOUN
ajfa-5159	52	10	generate	generate	VERB
ajfa-5159	52	11	effective	effective	ADJ
ajfa-5159	52	12	corporate	corporate	ADJ
ajfa-5159	52	13	governance	governance	NOUN
ajfa-5159	52	14	,	,	PUNCT
ajfa-5159	52	15	because	because	SCONJ
ajfa-5159	52	16	a	a	DET
ajfa-5159	52	17	higher	high	ADJ
ajfa-5159	52	18	adoption	adoption	NOUN
ajfa-5159	52	19	level	level	NOUN
ajfa-5159	52	20	of	of	ADP
ajfa-5159	52	21	management	management	NOUN
ajfa-5159	52	22	accounting	accounting	NOUN
ajfa-5159	52	23	systems	system	NOUN
ajfa-5159	52	24	requires	require	VERB
ajfa-5159	52	25	better	well	ADJ
ajfa-5159	52	26	corporate	corporate	ADJ
ajfa-5159	52	27	governance	governance	NOUN
ajfa-5159	52	28	structure	structure	NOUN
ajfa-5159	52	29	existing	exist	VERB
ajfa-5159	52	30	a	a	DET
ajfa-5159	52	31	better	well	ADJ
ajfa-5159	52	32	mechanism	mechanism	NOUN
ajfa-5159	52	33	for	for	ADP
ajfa-5159	52	34	dealing	deal	VERB
ajfa-5159	52	35	with	with	ADP
ajfa-5159	52	36	inportant	inportant	ADJ
ajfa-5159	52	37	information	information	NOUN
ajfa-5159	52	38	obtained	obtain	VERB
ajfa-5159	52	39	from	from	ADP
ajfa-5159	52	40	management	management	NOUN
ajfa-5159	52	41	accounting	accounting	NOUN
ajfa-5159	52	42	systems	system	NOUN
ajfa-5159	52	43	.	.	PUNCT
ajfa-5159	53	1	moreover	moreover	ADV
ajfa-5159	53	2	,	,	PUNCT
ajfa-5159	53	3	the	the	DET
ajfa-5159	53	4	research	research	NOUN
ajfa-5159	53	5	on	on	ADP
ajfa-5159	53	6	management	management	NOUN
ajfa-5159	53	7	accounting	accounting	NOUN
ajfa-5159	53	8	systems	system	NOUN
ajfa-5159	53	9	and	and	CCONJ
ajfa-5159	53	10	corporate	corporate	ADJ
ajfa-5159	53	11	governance	governance	NOUN
ajfa-5159	53	12	structure	structure	NOUN
ajfa-5159	53	13	by	by	ADP
ajfa-5159	53	14	seal	seal	NOUN
ajfa-5159	53	15	(	(	PUNCT
ajfa-5159	53	16	2006	2006	NUM
ajfa-5159	53	17	)	)	PUNCT
ajfa-5159	53	18	implicates	implicate	VERB
ajfa-5159	53	19	that	that	SCONJ
ajfa-5159	53	20	techniques	technique	NOUN
ajfa-5159	53	21	derived	derive	VERB
ajfa-5159	53	22	from	from	ADP
ajfa-5159	53	23	management	management	NOUN
ajfa-5159	53	24	accounting	accounting	NOUN
ajfa-5159	53	25	can	can	AUX
ajfa-5159	53	26	be	be	AUX
ajfa-5159	53	27	adapted	adapt	VERB
ajfa-5159	53	28	to	to	PART
ajfa-5159	53	29	embed	embed	VERB
ajfa-5159	53	30	better	well	ADJ
ajfa-5159	53	31	corporate	corporate	ADJ
ajfa-5159	53	32	governance	governance	NOUN
ajfa-5159	53	33	structure	structure	NOUN
ajfa-5159	53	34	,	,	PUNCT
ajfa-5159	53	35	since	since	SCONJ
ajfa-5159	53	36	good	good	ADJ
ajfa-5159	53	37	corporate	corporate	ADJ
ajfa-5159	53	38	governance	governance	NOUN
ajfa-5159	53	39	structure	structure	NOUN
ajfa-5159	53	40	is	be	AUX
ajfa-5159	53	41	formed	form	VERB
ajfa-5159	53	42	by	by	ADP
ajfa-5159	53	43	supportive	supportive	ADJ
ajfa-5159	53	44	information	information	NOUN
ajfa-5159	53	45	from	from	ADP
ajfa-5159	53	46	management	management	NOUN
ajfa-5159	53	47	accounting	accounting	NOUN
ajfa-5159	53	48	systems	system	NOUN
ajfa-5159	53	49	.	.	PUNCT
ajfa-5159	54	1	additionally	additionally	ADV
ajfa-5159	54	2	,	,	PUNCT
ajfa-5159	54	3	sam	sam	PROPN
ajfa-5159	54	4	et	et	PROPN
ajfa-5159	54	5	al	al	PROPN
ajfa-5159	54	6	.	.	PROPN
ajfa-5159	54	7	(	(	PUNCT
ajfa-5159	54	8	2012	2012	NUM
ajfa-5159	54	9	)	)	PUNCT
ajfa-5159	54	10	,	,	PUNCT
ajfa-5159	54	11	in	in	ADP
ajfa-5159	54	12	the	the	DET
ajfa-5159	54	13	study	study	NOUN
ajfa-5159	54	14	on	on	ADP
ajfa-5159	54	15	managers	manager	NOUN
ajfa-5159	54	16	’	’	PART
ajfa-5159	54	17	decision	decision	NOUN
ajfa-5159	54	18	in	in	ADP
ajfa-5159	54	19	adopting	adopt	VERB
ajfa-5159	54	20	management	management	NOUN
ajfa-5159	54	21	accounting	accounting	NOUN
ajfa-5159	54	22	systems	system	NOUN
ajfa-5159	54	23	in	in	ADP
ajfa-5159	54	24	business	business	NOUN
ajfa-5159	54	25	and	and	CCONJ
ajfa-5159	54	26	the	the	DET
ajfa-5159	54	27	characteristics	characteristic	NOUN
ajfa-5159	54	28	of	of	ADP
ajfa-5159	54	29	ceos	ceo	NOUN
ajfa-5159	54	30	,	,	PUNCT
ajfa-5159	54	31	propose	propose	VERB
ajfa-5159	54	32	a	a	DET
ajfa-5159	54	33	relationship	relationship	NOUN
ajfa-5159	54	34	between	between	ADP
ajfa-5159	54	35	the	the	DET
ajfa-5159	54	36	adoption	adoption	NOUN
ajfa-5159	54	37	of	of	ADP
ajfa-5159	54	38	management	management	NOUN
ajfa-5159	54	39	accounting	accounting	NOUN
ajfa-5159	54	40	systems	system	NOUN
ajfa-5159	54	41	and	and	CCONJ
ajfa-5159	54	42	ceos	ceos	PROPN
ajfa-5159	54	43	characteristic	characteristic	NOUN
ajfa-5159	54	44	.	.	PUNCT
ajfa-5159	55	1	consequently	consequently	ADV
ajfa-5159	55	2	,	,	PUNCT
ajfa-5159	55	3	we	we	PRON
ajfa-5159	55	4	can	can	AUX
ajfa-5159	55	5	infer	infer	VERB
ajfa-5159	55	6	the	the	DET
ajfa-5159	55	7	suggestion	suggestion	NOUN
ajfa-5159	55	8	that	that	SCONJ
ajfa-5159	55	9	management	management	NOUN
ajfa-5159	55	10	accounting	accounting	NOUN
ajfa-5159	55	11	tools	tool	NOUN
ajfa-5159	55	12	can	can	AUX
ajfa-5159	55	13	shape	shape	VERB
ajfa-5159	55	14	and	and	CCONJ
ajfa-5159	55	15	enhance	enhance	VERB
ajfa-5159	55	16	corporate	corporate	ADJ
ajfa-5159	55	17	governance	governance	NOUN
ajfa-5159	55	18	structure	structure	NOUN
ajfa-5159	55	19	.	.	PUNCT
ajfa-5159	56	1	based	base	VERB
ajfa-5159	56	2	on	on	ADP
ajfa-5159	56	3	the	the	DET
ajfa-5159	56	4	above	above	ADJ
ajfa-5159	56	5	arguments	argument	NOUN
ajfa-5159	56	6	,	,	PUNCT
ajfa-5159	56	7	we	we	PRON
ajfa-5159	56	8	can	can	AUX
ajfa-5159	56	9	formulate	formulate	VERB
ajfa-5159	56	10	the	the	DET
ajfa-5159	56	11	following	follow	VERB
ajfa-5159	56	12	hypothesis	hypothesis	NOUN
ajfa-5159	56	13	.	.	PUNCT
ajfa-5159	57	1	h1	h1	PROPN
ajfa-5159	57	2	:	:	PUNCT
ajfa-5159	57	3	corporate	corporate	ADJ
ajfa-5159	57	4	governance	governance	NOUN
ajfa-5159	57	5	structure	structure	NOUN
ajfa-5159	57	6	may	may	AUX
ajfa-5159	57	7	be	be	AUX
ajfa-5159	57	8	enhanced	enhance	VERB
ajfa-5159	57	9	by	by	ADP
ajfa-5159	57	10	the	the	DET
ajfa-5159	57	11	adoption	adoption	NOUN
ajfa-5159	57	12	of	of	ADP
ajfa-5159	57	13	management	management	NOUN
ajfa-5159	57	14	accounting	accounting	NOUN
ajfa-5159	57	15	systems	system	NOUN
ajfa-5159	57	16	in	in	ADP
ajfa-5159	57	17	business	business	NOUN
ajfa-5159	57	18	asian	asian	ADJ
ajfa-5159	57	19	journal	journal	NOUN
ajfa-5159	57	20	of	of	ADP
ajfa-5159	57	21	finance	finance	PROPN
ajfa-5159	57	22	&	&	CCONJ
ajfa-5159	57	23	accounting	accounting	PROPN
ajfa-5159	57	24	issn	issn	PROPN
ajfa-5159	57	25	1946	1946	NUM
ajfa-5159	57	26	-	-	PUNCT
ajfa-5159	57	27	052x	052x	PROPN
ajfa-5159	57	28	2014	2014	NUM
ajfa-5159	57	29	,	,	PUNCT
ajfa-5159	57	30	vol	vol	NOUN
ajfa-5159	57	31	.	.	PROPN
ajfa-5159	58	1	6	6	NUM
ajfa-5159	58	2	,	,	PUNCT
ajfa-5159	58	3	no	no	INTJ
ajfa-5159	58	4	.	.	NOUN
ajfa-5159	58	5	1	1	NUM
ajfa-5159	58	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5159	58	7	220	220	NUM
ajfa-5159	58	8	white	white	ADJ
ajfa-5159	58	9	and	and	CCONJ
ajfa-5159	58	10	ingrassia	ingrassia	ADJ
ajfa-5159	58	11	(	(	PUNCT
ajfa-5159	58	12	1992	1992	NUM
ajfa-5159	58	13	)	)	PUNCT
ajfa-5159	58	14	argue	argue	VERB
ajfa-5159	58	15	that	that	SCONJ
ajfa-5159	58	16	when	when	SCONJ
ajfa-5159	58	17	the	the	DET
ajfa-5159	58	18	positions	position	NOUN
ajfa-5159	58	19	of	of	ADP
ajfa-5159	58	20	both	both	PRON
ajfa-5159	58	21	chairperson	chairperson	NOUN
ajfa-5159	58	22	and	and	CCONJ
ajfa-5159	58	23	ceo	ceo	NOUN
ajfa-5159	58	24	fall	fall	VERB
ajfa-5159	58	25	into	into	ADP
ajfa-5159	58	26	a	a	DET
ajfa-5159	58	27	person	person	NOUN
ajfa-5159	58	28	,	,	PUNCT
ajfa-5159	58	29	the	the	DET
ajfa-5159	58	30	firm	firm	NOUN
ajfa-5159	58	31	can	can	AUX
ajfa-5159	58	32	suffer	suffer	VERB
ajfa-5159	58	33	an	an	DET
ajfa-5159	58	34	agency	agency	NOUN
ajfa-5159	58	35	cost	cost	NOUN
ajfa-5159	58	36	if	if	SCONJ
ajfa-5159	58	37	this	this	DET
ajfa-5159	58	38	manager	manager	NOUN
ajfa-5159	58	39	pursues	pursue	VERB
ajfa-5159	58	40	his	his	PRON
ajfa-5159	58	41	own	own	ADJ
ajfa-5159	58	42	interest	interest	NOUN
ajfa-5159	58	43	at	at	ADP
ajfa-5159	58	44	a	a	DET
ajfa-5159	58	45	cost	cost	NOUN
ajfa-5159	58	46	of	of	ADP
ajfa-5159	58	47	other	other	ADJ
ajfa-5159	58	48	shareholders	shareholder	NOUN
ajfa-5159	58	49	.	.	PUNCT
ajfa-5159	59	1	in	in	ADP
ajfa-5159	59	2	addition	addition	NOUN
ajfa-5159	59	3	,	,	PUNCT
ajfa-5159	59	4	the	the	DET
ajfa-5159	59	5	studies	study	NOUN
ajfa-5159	59	6	of	of	ADP
ajfa-5159	59	7	nicholson	nicholson	PROPN
ajfa-5159	59	8	and	and	CCONJ
ajfa-5159	59	9	kiel	kiel	PROPN
ajfa-5159	59	10	(	(	PUNCT
ajfa-5159	59	11	2007	2007	NUM
ajfa-5159	59	12	)	)	PUNCT
ajfa-5159	59	13	and	and	CCONJ
ajfa-5159	59	14	kaymak	kaymak	PROPN
ajfa-5159	59	15	and	and	CCONJ
ajfa-5159	59	16	bektas	bekta	NOUN
ajfa-5159	59	17	(	(	PUNCT
ajfa-5159	59	18	2008	2008	NUM
ajfa-5159	59	19	)	)	PUNCT
ajfa-5159	59	20	highlight	highlight	VERB
ajfa-5159	59	21	the	the	DET
ajfa-5159	59	22	boards	board	NOUN
ajfa-5159	59	23	,	,	PUNCT
ajfa-5159	59	24	which	which	PRON
ajfa-5159	59	25	include	include	VERB
ajfa-5159	59	26	independent	independent	ADJ
ajfa-5159	59	27	directors	director	NOUN
ajfa-5159	59	28	,	,	PUNCT
ajfa-5159	59	29	will	will	AUX
ajfa-5159	59	30	counter	counter	VERB
ajfa-5159	59	31	an	an	DET
ajfa-5159	59	32	agency	agency	NOUN
ajfa-5159	59	33	problem	problem	NOUN
ajfa-5159	59	34	,	,	PUNCT
ajfa-5159	59	35	as	as	SCONJ
ajfa-5159	59	36	these	these	DET
ajfa-5159	59	37	boards	board	NOUN
ajfa-5159	59	38	can	can	AUX
ajfa-5159	59	39	supervise	supervise	VERB
ajfa-5159	59	40	any	any	DET
ajfa-5159	59	41	self	self	NOUN
ajfa-5159	59	42	-	-	PUNCT
ajfa-5159	59	43	interested	interest	VERB
ajfa-5159	59	44	actions	action	NOUN
ajfa-5159	59	45	by	by	ADP
ajfa-5159	59	46	managers	manager	NOUN
ajfa-5159	59	47	.	.	PUNCT
ajfa-5159	60	1	this	this	PRON
ajfa-5159	60	2	may	may	AUX
ajfa-5159	60	3	lessen	lessen	VERB
ajfa-5159	60	4	agency	agency	NOUN
ajfa-5159	60	5	costs	cost	NOUN
ajfa-5159	60	6	,	,	PUNCT
ajfa-5159	60	7	and	and	CCONJ
ajfa-5159	60	8	as	as	ADP
ajfa-5159	60	9	a	a	DET
ajfa-5159	60	10	result	result	NOUN
ajfa-5159	60	11	bring	bring	VERB
ajfa-5159	60	12	about	about	ADP
ajfa-5159	60	13	improved	improve	VERB
ajfa-5159	60	14	firm	firm	ADJ
ajfa-5159	60	15	performance	performance	NOUN
ajfa-5159	60	16	.	.	PUNCT
ajfa-5159	61	1	moreover	moreover	ADV
ajfa-5159	61	2	,	,	PUNCT
ajfa-5159	61	3	independent	independent	ADJ
ajfa-5159	61	4	directors	director	NOUN
ajfa-5159	61	5	are	be	AUX
ajfa-5159	61	6	taken	take	VERB
ajfa-5159	61	7	on	on	ADP
ajfa-5159	61	8	by	by	ADP
ajfa-5159	61	9	their	their	PRON
ajfa-5159	61	10	outstanding	outstanding	ADJ
ajfa-5159	61	11	qualifications	qualification	NOUN
ajfa-5159	61	12	,	,	PUNCT
ajfa-5159	61	13	expertise	expertise	NOUN
ajfa-5159	61	14	and	and	CCONJ
ajfa-5159	61	15	experience	experience	NOUN
ajfa-5159	61	16	;	;	PUNCT
ajfa-5159	61	17	hence	hence	ADV
ajfa-5159	61	18	they	they	PRON
ajfa-5159	61	19	may	may	AUX
ajfa-5159	61	20	effectively	effectively	ADV
ajfa-5159	61	21	affect	affect	VERB
ajfa-5159	61	22	business	business	NOUN
ajfa-5159	61	23	decisions	decision	NOUN
ajfa-5159	61	24	,	,	PUNCT
ajfa-5159	61	25	which	which	PRON
ajfa-5159	61	26	eventually	eventually	ADV
ajfa-5159	61	27	results	result	VERB
ajfa-5159	61	28	in	in	ADP
ajfa-5159	61	29	benefits	benefit	NOUN
ajfa-5159	61	30	to	to	ADP
ajfa-5159	61	31	the	the	DET
ajfa-5159	61	32	firm	firm	NOUN
ajfa-5159	61	33	.	.	PUNCT
ajfa-5159	62	1	independent	independent	ADJ
ajfa-5159	62	2	directors	director	NOUN
ajfa-5159	62	3	are	be	AUX
ajfa-5159	62	4	also	also	ADV
ajfa-5159	62	5	argued	argue	VERB
ajfa-5159	62	6	by	by	ADP
ajfa-5159	62	7	beasley	beasley	PROPN
ajfa-5159	62	8	(	(	PUNCT
ajfa-5159	62	9	1996	1996	NUM
ajfa-5159	62	10	)	)	PUNCT
ajfa-5159	62	11	and	and	CCONJ
ajfa-5159	62	12	bebenroth	bebenroth	NOUN
ajfa-5159	62	13	and	and	CCONJ
ajfa-5159	62	14	donghao	donghao	PROPN
ajfa-5159	62	15	(	(	PUNCT
ajfa-5159	62	16	2007	2007	NUM
ajfa-5159	62	17	)	)	PUNCT
ajfa-5159	62	18	to	to	PART
ajfa-5159	62	19	play	play	VERB
ajfa-5159	62	20	a	a	DET
ajfa-5159	62	21	unique	unique	ADJ
ajfa-5159	62	22	monitoring	monitoring	NOUN
ajfa-5159	62	23	role	role	NOUN
ajfa-5159	62	24	in	in	ADP
ajfa-5159	62	25	the	the	DET
ajfa-5159	62	26	firm	firm	NOUN
ajfa-5159	62	27	,	,	PUNCT
ajfa-5159	62	28	which	which	PRON
ajfa-5159	62	29	will	will	AUX
ajfa-5159	62	30	diminish	diminish	VERB
ajfa-5159	62	31	agency	agency	NOUN
ajfa-5159	62	32	costs	cost	NOUN
ajfa-5159	62	33	,	,	PUNCT
ajfa-5159	62	34	and	and	CCONJ
ajfa-5159	62	35	so	so	ADV
ajfa-5159	62	36	enhance	enhance	VERB
ajfa-5159	62	37	firm	firm	ADJ
ajfa-5159	62	38	performance	performance	NOUN
ajfa-5159	62	39	.	.	PUNCT
ajfa-5159	63	1	a	a	DET
ajfa-5159	63	2	firm	firm	NOUN
ajfa-5159	63	3	will	will	AUX
ajfa-5159	63	4	suffer	suffer	VERB
ajfa-5159	63	5	worse	bad	ADJ
ajfa-5159	63	6	performance	performance	NOUN
ajfa-5159	63	7	,	,	PUNCT
ajfa-5159	63	8	if	if	SCONJ
ajfa-5159	63	9	its	its	PRON
ajfa-5159	63	10	board	board	NOUN
ajfa-5159	63	11	can	can	AUX
ajfa-5159	63	12	not	not	PART
ajfa-5159	63	13	monitor	monitor	VERB
ajfa-5159	63	14	and	and	CCONJ
ajfa-5159	63	15	dismiss	dismiss	VERB
ajfa-5159	63	16	an	an	DET
ajfa-5159	63	17	underperforming	underperforming	ADJ
ajfa-5159	63	18	ceo	ceo	NOUN
ajfa-5159	63	19	.	.	PUNCT
ajfa-5159	64	1	accordingly	accordingly	ADV
ajfa-5159	64	2	,	,	PUNCT
ajfa-5159	64	3	the	the	DET
ajfa-5159	64	4	chairperson	chairperson	NOUN
ajfa-5159	64	5	and	and	CCONJ
ajfa-5159	64	6	ceo	ceo	NOUN
ajfa-5159	64	7	positions	position	NOUN
ajfa-5159	64	8	should	should	AUX
ajfa-5159	64	9	be	be	AUX
ajfa-5159	64	10	occupied	occupy	VERB
ajfa-5159	64	11	by	by	ADP
ajfa-5159	64	12	different	different	ADJ
ajfa-5159	64	13	individuals	individual	NOUN
ajfa-5159	64	14	,	,	PUNCT
ajfa-5159	64	15	so	so	SCONJ
ajfa-5159	64	16	that	that	SCONJ
ajfa-5159	64	17	the	the	DET
ajfa-5159	64	18	power	power	NOUN
ajfa-5159	64	19	of	of	ADP
ajfa-5159	64	20	control	control	NOUN
ajfa-5159	64	21	is	be	AUX
ajfa-5159	64	22	decentralized	decentralize	VERB
ajfa-5159	64	23	and	and	CCONJ
ajfa-5159	64	24	thus	thus	ADV
ajfa-5159	64	25	agency	agency	NOUN
ajfa-5159	64	26	costs	cost	NOUN
ajfa-5159	64	27	are	be	AUX
ajfa-5159	64	28	mitigated	mitigate	VERB
ajfa-5159	64	29	.	.	PUNCT
ajfa-5159	65	1	the	the	DET
ajfa-5159	65	2	above	above	ADJ
ajfa-5159	65	3	discussions	discussion	NOUN
ajfa-5159	65	4	allow	allow	VERB
ajfa-5159	65	5	us	we	PRON
ajfa-5159	65	6	to	to	PART
ajfa-5159	65	7	posit	posit	VERB
ajfa-5159	65	8	that	that	SCONJ
ajfa-5159	65	9	a	a	DET
ajfa-5159	65	10	good	good	ADJ
ajfa-5159	65	11	structure	structure	NOUN
ajfa-5159	65	12	of	of	ADP
ajfa-5159	65	13	corporate	corporate	ADJ
ajfa-5159	65	14	governance	governance	NOUN
ajfa-5159	65	15	may	may	AUX
ajfa-5159	65	16	be	be	AUX
ajfa-5159	65	17	a	a	DET
ajfa-5159	65	18	driving	drive	VERB
ajfa-5159	65	19	force	force	NOUN
ajfa-5159	65	20	of	of	ADP
ajfa-5159	65	21	improved	improve	VERB
ajfa-5159	65	22	firm	firm	ADJ
ajfa-5159	65	23	performance	performance	NOUN
ajfa-5159	65	24	as	as	SCONJ
ajfa-5159	65	25	stated	state	VERB
ajfa-5159	65	26	by	by	ADP
ajfa-5159	65	27	the	the	DET
ajfa-5159	65	28	hypothesis	hypothesis	NOUN
ajfa-5159	65	29	below	below	ADV
ajfa-5159	65	30	.	.	PUNCT
ajfa-5159	66	1	h2	h2	NOUN
ajfa-5159	66	2	:	:	PUNCT
ajfa-5159	66	3	good	good	ADJ
ajfa-5159	66	4	corporate	corporate	ADJ
ajfa-5159	66	5	governance	governance	NOUN
ajfa-5159	66	6	structure	structure	NOUN
ajfa-5159	66	7	likely	likely	ADV
ajfa-5159	66	8	improves	improve	VERB
ajfa-5159	66	9	firm	firm	ADJ
ajfa-5159	66	10	performance	performance	NOUN
ajfa-5159	66	11	management	management	NOUN
ajfa-5159	66	12	accounting	accounting	NOUN
ajfa-5159	66	13	systems	system	NOUN
ajfa-5159	66	14	are	be	AUX
ajfa-5159	66	15	aimed	aim	VERB
ajfa-5159	66	16	to	to	PART
ajfa-5159	66	17	facilitate	facilitate	VERB
ajfa-5159	66	18	decision	decision	NOUN
ajfa-5159	66	19	-	-	PUNCT
ajfa-5159	66	20	making	making	NOUN
ajfa-5159	66	21	by	by	ADP
ajfa-5159	66	22	collecting	collect	VERB
ajfa-5159	66	23	,	,	PUNCT
ajfa-5159	66	24	processing	processing	NOUN
ajfa-5159	66	25	and	and	CCONJ
ajfa-5159	66	26	communicating	communicate	VERB
ajfa-5159	66	27	information	information	NOUN
ajfa-5159	66	28	that	that	PRON
ajfa-5159	66	29	helps	help	VERB
ajfa-5159	66	30	managers	manager	NOUN
ajfa-5159	66	31	to	to	PART
ajfa-5159	66	32	plan	plan	VERB
ajfa-5159	66	33	,	,	PUNCT
ajfa-5159	66	34	organize	organize	VERB
ajfa-5159	66	35	,	,	PUNCT
ajfa-5159	66	36	manage	manage	VERB
ajfa-5159	66	37	and	and	CCONJ
ajfa-5159	66	38	assess	assess	VERB
ajfa-5159	66	39	business	business	NOUN
ajfa-5159	66	40	processes	process	NOUN
ajfa-5159	66	41	as	as	ADV
ajfa-5159	66	42	well	well	ADV
ajfa-5159	66	43	as	as	ADP
ajfa-5159	66	44	firm	firm	ADJ
ajfa-5159	66	45	strategy	strategy	NOUN
ajfa-5159	66	46	and	and	CCONJ
ajfa-5159	66	47	performance	performance	NOUN
ajfa-5159	66	48	.	.	PUNCT
ajfa-5159	67	1	mia	mia	PROPN
ajfa-5159	67	2	and	and	CCONJ
ajfa-5159	67	3	clarke	clarke	PROPN
ajfa-5159	67	4	(	(	PUNCT
ajfa-5159	67	5	1999	1999	NUM
ajfa-5159	67	6	)	)	PUNCT
ajfa-5159	67	7	suggest	suggest	VERB
ajfa-5159	67	8	a	a	DET
ajfa-5159	67	9	positive	positive	ADJ
ajfa-5159	67	10	relationship	relationship	NOUN
ajfa-5159	67	11	between	between	ADP
ajfa-5159	67	12	the	the	DET
ajfa-5159	67	13	adoption	adoption	NOUN
ajfa-5159	67	14	of	of	ADP
ajfa-5159	67	15	management	management	NOUN
ajfa-5159	67	16	accounting	accounting	NOUN
ajfa-5159	67	17	systems	system	NOUN
ajfa-5159	67	18	and	and	CCONJ
ajfa-5159	67	19	business	business	NOUN
ajfa-5159	67	20	performance	performance	NOUN
ajfa-5159	67	21	.	.	PUNCT
ajfa-5159	68	1	they	they	PRON
ajfa-5159	68	2	claim	claim	VERB
ajfa-5159	68	3	that	that	SCONJ
ajfa-5159	68	4	the	the	DET
ajfa-5159	68	5	higher	high	ADJ
ajfa-5159	68	6	use	use	NOUN
ajfa-5159	68	7	of	of	ADP
ajfa-5159	68	8	management	management	NOUN
ajfa-5159	68	9	accounting	accounting	NOUN
ajfa-5159	68	10	information	information	NOUN
ajfa-5159	68	11	will	will	AUX
ajfa-5159	68	12	help	help	VERB
ajfa-5159	68	13	managers	manager	NOUN
ajfa-5159	68	14	to	to	PART
ajfa-5159	68	15	enhance	enhance	VERB
ajfa-5159	68	16	their	their	PRON
ajfa-5159	68	17	business	business	NOUN
ajfa-5159	68	18	performance	performance	NOUN
ajfa-5159	68	19	.	.	PUNCT
ajfa-5159	69	1	moreover	moreover	ADV
ajfa-5159	69	2	,	,	PUNCT
ajfa-5159	69	3	williams	williams	PROPN
ajfa-5159	69	4	and	and	CCONJ
ajfa-5159	69	5	seaman	seaman	PROPN
ajfa-5159	69	6	(	(	PUNCT
ajfa-5159	69	7	2002	2002	NUM
ajfa-5159	69	8	)	)	PUNCT
ajfa-5159	69	9	provide	provide	VERB
ajfa-5159	69	10	evidence	evidence	NOUN
ajfa-5159	69	11	on	on	ADP
ajfa-5159	69	12	the	the	DET
ajfa-5159	69	13	role	role	NOUN
ajfa-5159	69	14	of	of	ADP
ajfa-5159	69	15	management	management	NOUN
ajfa-5159	69	16	accounting	accounting	NOUN
ajfa-5159	69	17	systems	system	NOUN
ajfa-5159	69	18	in	in	ADP
ajfa-5159	69	19	enhancing	enhance	VERB
ajfa-5159	69	20	business	business	NOUN
ajfa-5159	69	21	performance	performance	NOUN
ajfa-5159	69	22	.	.	PUNCT
ajfa-5159	70	1	in	in	ADP
ajfa-5159	70	2	a	a	DET
ajfa-5159	70	3	research	research	NOUN
ajfa-5159	70	4	on	on	ADP
ajfa-5159	70	5	management	management	NOUN
ajfa-5159	70	6	accounting	account	VERB
ajfa-5159	70	7	by	by	ADP
ajfa-5159	70	8	ajibolade	ajibolade	ADP
ajfa-5159	70	9	et	et	PROPN
ajfa-5159	70	10	al	al	PROPN
ajfa-5159	70	11	.	.	PROPN
ajfa-5159	71	1	(	(	PUNCT
ajfa-5159	71	2	2010	2010	NUM
ajfa-5159	71	3	)	)	PUNCT
ajfa-5159	71	4	,	,	PUNCT
ajfa-5159	71	5	a	a	DET
ajfa-5159	71	6	positive	positive	ADJ
ajfa-5159	71	7	relationship	relationship	NOUN
ajfa-5159	71	8	between	between	ADP
ajfa-5159	71	9	the	the	DET
ajfa-5159	71	10	adoption	adoption	NOUN
ajfa-5159	71	11	of	of	ADP
ajfa-5159	71	12	management	management	NOUN
ajfa-5159	71	13	accounting	accounting	NOUN
ajfa-5159	71	14	systems	system	NOUN
ajfa-5159	71	15	and	and	CCONJ
ajfa-5159	71	16	firm	firm	ADJ
ajfa-5159	71	17	performance	performance	NOUN
ajfa-5159	71	18	is	be	AUX
ajfa-5159	71	19	determined	determine	VERB
ajfa-5159	71	20	.	.	PUNCT
ajfa-5159	72	1	additionally	additionally	ADV
ajfa-5159	72	2	,	,	PUNCT
ajfa-5159	72	3	wan	wan	PROPN
ajfa-5159	72	4	(	(	PUNCT
ajfa-5159	72	5	2011	2011	NUM
ajfa-5159	72	6	)	)	PUNCT
ajfa-5159	72	7	provides	provide	VERB
ajfa-5159	72	8	evidence	evidence	NOUN
ajfa-5159	72	9	that	that	SCONJ
ajfa-5159	72	10	the	the	DET
ajfa-5159	72	11	use	use	NOUN
ajfa-5159	72	12	of	of	ADP
ajfa-5159	72	13	e	e	NOUN
ajfa-5159	72	14	-	-	ADJ
ajfa-5159	72	15	accounting	accounting	ADJ
ajfa-5159	72	16	positively	positively	ADV
ajfa-5159	72	17	impacts	impact	NOUN
ajfa-5159	72	18	on	on	ADP
ajfa-5159	72	19	business	business	NOUN
ajfa-5159	72	20	performance	performance	NOUN
ajfa-5159	72	21	.	.	PUNCT
ajfa-5159	73	1	a	a	DET
ajfa-5159	73	2	number	number	NOUN
ajfa-5159	73	3	of	of	ADP
ajfa-5159	73	4	studies	study	NOUN
ajfa-5159	73	5	have	have	AUX
ajfa-5159	73	6	confirmed	confirm	VERB
ajfa-5159	73	7	the	the	DET
ajfa-5159	73	8	influence	influence	NOUN
ajfa-5159	73	9	of	of	ADP
ajfa-5159	73	10	e	e	NOUN
ajfa-5159	73	11	-	-	NOUN
ajfa-5159	73	12	commerce	commerce	NOUN
ajfa-5159	73	13	,	,	PUNCT
ajfa-5159	73	14	information	information	NOUN
ajfa-5159	73	15	system	system	NOUN
ajfa-5159	73	16	,	,	PUNCT
ajfa-5159	73	17	accounting	account	VERB
ajfa-5159	73	18	information	information	NOUN
ajfa-5159	73	19	system	system	NOUN
ajfa-5159	73	20	as	as	ADV
ajfa-5159	73	21	well	well	ADV
ajfa-5159	73	22	as	as	ADP
ajfa-5159	73	23	information	information	NOUN
ajfa-5159	73	24	technology	technology	NOUN
ajfa-5159	73	25	on	on	ADP
ajfa-5159	73	26	firm	firm	ADJ
ajfa-5159	73	27	performance	performance	NOUN
ajfa-5159	73	28	(	(	PUNCT
ajfa-5159	73	29	chong	chong	PROPN
ajfa-5159	73	30	1996	1996	NUM
ajfa-5159	73	31	;	;	PUNCT
ajfa-5159	73	32	choe	choe	PROPN
ajfa-5159	73	33	2003	2003	NUM
ajfa-5159	73	34	;	;	PUNCT
ajfa-5159	73	35	ismail	ismail	NOUN
ajfa-5159	73	36	2007	2007	NUM
ajfa-5159	73	37	;	;	PUNCT
ajfa-5159	73	38	yulius	yulius	PROPN
ajfa-5159	73	39	2010	2010	NUM
ajfa-5159	73	40	;	;	PUNCT
ajfa-5159	73	41	schulz	schulz	PROPN
ajfa-5159	73	42	et	et	PROPN
ajfa-5159	73	43	al	al	PROPN
ajfa-5159	73	44	.	.	PROPN
ajfa-5159	73	45	2010	2010	NUM
ajfa-5159	73	46	)	)	PUNCT
ajfa-5159	73	47	.	.	PUNCT
ajfa-5159	74	1	these	these	DET
ajfa-5159	74	2	tools	tool	NOUN
ajfa-5159	74	3	are	be	AUX
ajfa-5159	74	4	similar	similar	ADJ
ajfa-5159	74	5	to	to	ADP
ajfa-5159	74	6	management	management	NOUN
ajfa-5159	74	7	accounting	accounting	NOUN
ajfa-5159	74	8	systems	system	NOUN
ajfa-5159	74	9	,	,	PUNCT
ajfa-5159	74	10	in	in	ADP
ajfa-5159	74	11	which	which	PRON
ajfa-5159	74	12	they	they	PRON
ajfa-5159	74	13	are	be	AUX
ajfa-5159	74	14	all	all	PRON
ajfa-5159	74	15	expected	expect	VERB
ajfa-5159	74	16	to	to	PART
ajfa-5159	74	17	augment	augment	VERB
ajfa-5159	74	18	firm	firm	ADJ
ajfa-5159	74	19	performance	performance	NOUN
ajfa-5159	74	20	.	.	PUNCT
ajfa-5159	75	1	overall	overall	ADV
ajfa-5159	75	2	,	,	PUNCT
ajfa-5159	75	3	these	these	DET
ajfa-5159	75	4	previous	previous	ADJ
ajfa-5159	75	5	findings	finding	NOUN
ajfa-5159	75	6	lead	lead	VERB
ajfa-5159	75	7	us	we	PRON
ajfa-5159	75	8	to	to	PART
ajfa-5159	75	9	suggest	suggest	VERB
ajfa-5159	75	10	the	the	DET
ajfa-5159	75	11	hypothesis	hypothesis	NOUN
ajfa-5159	75	12	below	below	ADV
ajfa-5159	75	13	for	for	ADP
ajfa-5159	75	14	the	the	DET
ajfa-5159	75	15	management	management	NOUN
ajfa-5159	75	16	accounting	accounting	NOUN
ajfa-5159	75	17	context	context	NOUN
ajfa-5159	75	18	.	.	PUNCT
ajfa-5159	76	1	h3	h3	NOUN
ajfa-5159	76	2	:	:	PUNCT
ajfa-5159	76	3	the	the	DET
ajfa-5159	76	4	adoption	adoption	NOUN
ajfa-5159	76	5	of	of	ADP
ajfa-5159	76	6	management	management	NOUN
ajfa-5159	76	7	accounting	accounting	NOUN
ajfa-5159	76	8	systems	system	NOUN
ajfa-5159	76	9	may	may	AUX
ajfa-5159	76	10	improve	improve	VERB
ajfa-5159	76	11	firm	firm	ADJ
ajfa-5159	76	12	performance	performance	NOUN
ajfa-5159	76	13	baron	baron	NOUN
ajfa-5159	76	14	and	and	CCONJ
ajfa-5159	76	15	kenny	kenny	PROPN
ajfa-5159	76	16	(	(	PUNCT
ajfa-5159	76	17	1986	1986	NUM
ajfa-5159	76	18	)	)	PUNCT
ajfa-5159	76	19	suggest	suggest	VERB
ajfa-5159	76	20	that	that	SCONJ
ajfa-5159	76	21	the	the	DET
ajfa-5159	76	22	causal	causal	ADJ
ajfa-5159	76	23	relationships	relationship	NOUN
ajfa-5159	76	24	between	between	ADP
ajfa-5159	76	25	and	and	CCONJ
ajfa-5159	76	26	among	among	ADP
ajfa-5159	76	27	variables	variable	NOUN
ajfa-5159	76	28	in	in	ADP
ajfa-5159	76	29	a	a	DET
ajfa-5159	76	30	research	research	NOUN
ajfa-5159	76	31	model	model	NOUN
ajfa-5159	76	32	are	be	AUX
ajfa-5159	76	33	often	often	ADV
ajfa-5159	76	34	not	not	PART
ajfa-5159	76	35	as	as	ADV
ajfa-5159	76	36	simple	simple	ADJ
ajfa-5159	76	37	as	as	ADP
ajfa-5159	76	38	a	a	DET
ajfa-5159	76	39	simple	simple	ADJ
ajfa-5159	76	40	bivariate	bivariate	ADJ
ajfa-5159	76	41	association	association	NOUN
ajfa-5159	76	42	between	between	ADP
ajfa-5159	76	43	a	a	DET
ajfa-5159	76	44	predicting	predict	VERB
ajfa-5159	76	45	variable	variable	NOUN
ajfa-5159	76	46	and	and	CCONJ
ajfa-5159	76	47	a	a	DET
ajfa-5159	76	48	predicted	predict	VERB
ajfa-5159	76	49	variable	variable	NOUN
ajfa-5159	76	50	.	.	PUNCT
ajfa-5159	77	1	rather	rather	ADV
ajfa-5159	77	2	,	,	PUNCT
ajfa-5159	77	3	the	the	DET
ajfa-5159	77	4	connection	connection	NOUN
ajfa-5159	77	5	between	between	ADP
ajfa-5159	77	6	two	two	NUM
ajfa-5159	77	7	variables	variable	NOUN
ajfa-5159	77	8	in	in	ADP
ajfa-5159	77	9	a	a	DET
ajfa-5159	77	10	research	research	NOUN
ajfa-5159	77	11	model	model	NOUN
ajfa-5159	77	12	is	be	AUX
ajfa-5159	77	13	sometimes	sometimes	ADV
ajfa-5159	77	14	mediated	mediate	VERB
ajfa-5159	77	15	by	by	ADP
ajfa-5159	77	16	a	a	DET
ajfa-5159	77	17	third	third	ADJ
ajfa-5159	77	18	element	element	NOUN
ajfa-5159	77	19	.	.	PUNCT
ajfa-5159	78	1	baron	baron	NOUN
ajfa-5159	78	2	and	and	CCONJ
ajfa-5159	78	3	kenny	kenny	PROPN
ajfa-5159	78	4	(	(	PUNCT
ajfa-5159	78	5	1986	1986	NUM
ajfa-5159	78	6	)	)	PUNCT
ajfa-5159	78	7	introduce	introduce	VERB
ajfa-5159	78	8	a	a	DET
ajfa-5159	78	9	procedure	procedure	NOUN
ajfa-5159	78	10	to	to	PART
ajfa-5159	78	11	examine	examine	VERB
ajfa-5159	78	12	the	the	DET
ajfa-5159	78	13	third	third	ADJ
ajfa-5159	78	14	variable	variable	ADJ
ajfa-5159	78	15	intervening	intervene	VERB
ajfa-5159	78	16	role	role	NOUN
ajfa-5159	78	17	in	in	ADP
ajfa-5159	78	18	the	the	DET
ajfa-5159	78	19	influence	influence	NOUN
ajfa-5159	78	20	of	of	ADP
ajfa-5159	78	21	the	the	DET
ajfa-5159	78	22	explanatory	explanatory	ADJ
ajfa-5159	78	23	variable	variable	NOUN
ajfa-5159	78	24	on	on	ADP
ajfa-5159	78	25	the	the	DET
ajfa-5159	78	26	explained	explain	VERB
ajfa-5159	78	27	variable	variable	NOUN
ajfa-5159	78	28	.	.	PUNCT
ajfa-5159	79	1	this	this	DET
ajfa-5159	79	2	procedure	procedure	NOUN
ajfa-5159	79	3	requires	require	VERB
ajfa-5159	79	4	three	three	NUM
ajfa-5159	79	5	conditions	condition	NOUN
ajfa-5159	79	6	to	to	PART
ajfa-5159	79	7	determine	determine	VERB
ajfa-5159	79	8	whether	whether	SCONJ
ajfa-5159	79	9	the	the	DET
ajfa-5159	79	10	interfering	interfere	VERB
ajfa-5159	79	11	impact	impact	NOUN
ajfa-5159	79	12	occurs	occur	VERB
ajfa-5159	79	13	.	.	PUNCT
ajfa-5159	80	1	first	first	ADV
ajfa-5159	80	2	,	,	PUNCT
ajfa-5159	80	3	an	an	DET
ajfa-5159	80	4	explanatory	explanatory	ADJ
ajfa-5159	80	5	variable	variable	NOUN
ajfa-5159	80	6	significantly	significantly	ADV
ajfa-5159	80	7	asian	asian	ADJ
ajfa-5159	80	8	journal	journal	NOUN
ajfa-5159	80	9	of	of	ADP
ajfa-5159	80	10	finance	finance	PROPN
ajfa-5159	80	11	&	&	CCONJ
ajfa-5159	80	12	accounting	accounting	PROPN
ajfa-5159	80	13	issn	issn	PROPN
ajfa-5159	80	14	1946	1946	NUM
ajfa-5159	80	15	-	-	PUNCT
ajfa-5159	80	16	052x	052x	PROPN
ajfa-5159	80	17	2014	2014	NUM
ajfa-5159	80	18	,	,	PUNCT
ajfa-5159	80	19	vol	vol	NOUN
ajfa-5159	80	20	.	.	PROPN
ajfa-5159	81	1	6	6	NUM
ajfa-5159	81	2	,	,	PUNCT
ajfa-5159	81	3	no	no	INTJ
ajfa-5159	81	4	.	.	NOUN
ajfa-5159	81	5	1	1	NUM
ajfa-5159	81	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	81	7	221	221	NUM
ajfa-5159	81	8	affect	affect	VERB
ajfa-5159	81	9	an	an	DET
ajfa-5159	81	10	explained	explain	VERB
ajfa-5159	81	11	variable	variable	NOUN
ajfa-5159	81	12	.	.	PUNCT
ajfa-5159	82	1	second	second	ADJ
ajfa-5159	82	2	,	,	PUNCT
ajfa-5159	82	3	it	it	PRON
ajfa-5159	82	4	also	also	ADV
ajfa-5159	82	5	simultaneously	simultaneously	ADV
ajfa-5159	82	6	imposes	impose	VERB
ajfa-5159	82	7	a	a	DET
ajfa-5159	82	8	statistically	statistically	ADV
ajfa-5159	82	9	significant	significant	ADJ
ajfa-5159	82	10	impact	impact	NOUN
ajfa-5159	82	11	on	on	ADP
ajfa-5159	82	12	a	a	DET
ajfa-5159	82	13	third	third	ADJ
ajfa-5159	82	14	variable	variable	NOUN
ajfa-5159	82	15	.	.	PUNCT
ajfa-5159	83	1	third	third	ADJ
ajfa-5159	83	2	,	,	PUNCT
ajfa-5159	83	3	the	the	DET
ajfa-5159	83	4	third	third	ADJ
ajfa-5159	83	5	variable	variable	NOUN
ajfa-5159	83	6	,	,	PUNCT
ajfa-5159	83	7	in	in	ADP
ajfa-5159	83	8	turn	turn	NOUN
ajfa-5159	83	9	,	,	PUNCT
ajfa-5159	83	10	is	be	AUX
ajfa-5159	83	11	the	the	DET
ajfa-5159	83	12	predictor	predictor	NOUN
ajfa-5159	83	13	of	of	ADP
ajfa-5159	83	14	the	the	DET
ajfa-5159	83	15	explained	explain	VERB
ajfa-5159	83	16	variable	variable	NOUN
ajfa-5159	83	17	.	.	PUNCT
ajfa-5159	84	1	the	the	DET
ajfa-5159	84	2	third	third	ADJ
ajfa-5159	84	3	variable	variable	NOUN
ajfa-5159	84	4	can	can	AUX
ajfa-5159	84	5	be	be	AUX
ajfa-5159	84	6	suggested	suggest	VERB
ajfa-5159	84	7	to	to	PART
ajfa-5159	84	8	mediate	mediate	VERB
ajfa-5159	84	9	the	the	DET
ajfa-5159	84	10	relationship	relationship	NOUN
ajfa-5159	84	11	between	between	ADP
ajfa-5159	84	12	the	the	DET
ajfa-5159	84	13	independent	independent	ADJ
ajfa-5159	84	14	variable	variable	NOUN
ajfa-5159	84	15	and	and	CCONJ
ajfa-5159	84	16	the	the	DET
ajfa-5159	84	17	dependent	dependent	ADJ
ajfa-5159	84	18	variable	variable	NOUN
ajfa-5159	84	19	,	,	PUNCT
ajfa-5159	84	20	if	if	SCONJ
ajfa-5159	84	21	the	the	DET
ajfa-5159	84	22	three	three	NUM
ajfa-5159	84	23	above	above	ADJ
ajfa-5159	84	24	conditions	condition	NOUN
ajfa-5159	84	25	are	be	AUX
ajfa-5159	84	26	met	meet	VERB
ajfa-5159	84	27	.	.	PUNCT
ajfa-5159	85	1	as	as	ADP
ajfa-5159	85	2	earlier	early	ADV
ajfa-5159	85	3	discussed	discuss	VERB
ajfa-5159	85	4	,	,	PUNCT
ajfa-5159	85	5	hypothesis	hypothesis	NOUN
ajfa-5159	85	6	1	1	NUM
ajfa-5159	85	7	(	(	PUNCT
ajfa-5159	85	8	h1	h1	PROPN
ajfa-5159	85	9	)	)	PUNCT
ajfa-5159	85	10	indicates	indicate	VERB
ajfa-5159	85	11	that	that	SCONJ
ajfa-5159	85	12	the	the	DET
ajfa-5159	85	13	adoption	adoption	NOUN
ajfa-5159	85	14	of	of	ADP
ajfa-5159	85	15	management	management	NOUN
ajfa-5159	85	16	accounting	accounting	NOUN
ajfa-5159	85	17	systems	system	NOUN
ajfa-5159	85	18	enhances	enhance	VERB
ajfa-5159	85	19	corporate	corporate	ADJ
ajfa-5159	85	20	governance	governance	NOUN
ajfa-5159	85	21	structure	structure	NOUN
ajfa-5159	85	22	,	,	PUNCT
ajfa-5159	85	23	which	which	PRON
ajfa-5159	85	24	in	in	ADP
ajfa-5159	85	25	turn	turn	NOUN
ajfa-5159	85	26	leads	lead	VERB
ajfa-5159	85	27	to	to	ADP
ajfa-5159	85	28	improved	improved	ADJ
ajfa-5159	85	29	firm	firm	ADJ
ajfa-5159	85	30	performance	performance	NOUN
ajfa-5159	85	31	as	as	SCONJ
ajfa-5159	85	32	stated	state	VERB
ajfa-5159	85	33	by	by	ADP
ajfa-5159	85	34	hypothesis	hypothesis	NOUN
ajfa-5159	85	35	2	2	NUM
ajfa-5159	85	36	(	(	PUNCT
ajfa-5159	85	37	h2	h2	NOUN
ajfa-5159	85	38	)	)	PUNCT
ajfa-5159	85	39	;	;	PUNCT
ajfa-5159	85	40	whereas	whereas	SCONJ
ajfa-5159	85	41	hypothesis	hypothesis	NOUN
ajfa-5159	85	42	3	3	NUM
ajfa-5159	85	43	(	(	PUNCT
ajfa-5159	85	44	h3	h3	NOUN
ajfa-5159	85	45	)	)	PUNCT
ajfa-5159	85	46	suggests	suggest	VERB
ajfa-5159	85	47	the	the	DET
ajfa-5159	85	48	effect	effect	NOUN
ajfa-5159	85	49	of	of	ADP
ajfa-5159	85	50	adopting	adopt	VERB
ajfa-5159	85	51	management	management	NOUN
ajfa-5159	85	52	accounting	accounting	NOUN
ajfa-5159	85	53	systems	system	NOUN
ajfa-5159	85	54	in	in	ADP
ajfa-5159	85	55	business	business	NOUN
ajfa-5159	85	56	on	on	ADP
ajfa-5159	85	57	firm	firm	ADJ
ajfa-5159	85	58	performance	performance	NOUN
ajfa-5159	85	59	.	.	PUNCT
ajfa-5159	86	1	in	in	ADP
ajfa-5159	86	2	agreement	agreement	NOUN
ajfa-5159	86	3	with	with	ADP
ajfa-5159	86	4	baron	baron	NOUN
ajfa-5159	86	5	and	and	CCONJ
ajfa-5159	86	6	kenny	kenny	PROPN
ajfa-5159	86	7	(	(	PUNCT
ajfa-5159	86	8	1986	1986	NUM
ajfa-5159	86	9	)	)	PUNCT
ajfa-5159	86	10	,	,	PUNCT
ajfa-5159	86	11	these	these	DET
ajfa-5159	86	12	hypotheses	hypothesis	NOUN
ajfa-5159	86	13	let	let	VERB
ajfa-5159	86	14	us	we	PRON
ajfa-5159	86	15	come	come	VERB
ajfa-5159	86	16	to	to	ADP
ajfa-5159	86	17	the	the	DET
ajfa-5159	86	18	hypothesis	hypothesis	NOUN
ajfa-5159	86	19	below	below	ADV
ajfa-5159	86	20	.	.	PUNCT
ajfa-5159	87	1	h4	h4	NOUN
ajfa-5159	87	2	:	:	PUNCT
ajfa-5159	87	3	corporate	corporate	ADJ
ajfa-5159	87	4	governance	governance	NOUN
ajfa-5159	87	5	structure	structure	NOUN
ajfa-5159	87	6	may	may	AUX
ajfa-5159	87	7	intervene	intervene	VERB
ajfa-5159	87	8	in	in	ADP
ajfa-5159	87	9	the	the	DET
ajfa-5159	87	10	relationship	relationship	NOUN
ajfa-5159	87	11	between	between	ADP
ajfa-5159	87	12	the	the	DET
ajfa-5159	87	13	adoption	adoption	NOUN
ajfa-5159	87	14	of	of	ADP
ajfa-5159	87	15	management	management	NOUN
ajfa-5159	87	16	accounting	accounting	NOUN
ajfa-5159	87	17	systems	system	NOUN
ajfa-5159	87	18	and	and	CCONJ
ajfa-5159	87	19	firm	firm	ADJ
ajfa-5159	87	20	performance	performance	NOUN
ajfa-5159	87	21	.	.	PUNCT
ajfa-5159	88	1	furthermore	furthermore	ADV
ajfa-5159	88	2	,	,	PUNCT
ajfa-5159	88	3	on	on	ADP
ajfa-5159	88	4	the	the	DET
ajfa-5159	88	5	one	one	NUM
ajfa-5159	88	6	hand	hand	NOUN
ajfa-5159	88	7	,	,	PUNCT
ajfa-5159	88	8	good	good	ADJ
ajfa-5159	88	9	corporate	corporate	ADJ
ajfa-5159	88	10	governance	governance	NOUN
ajfa-5159	88	11	structure	structure	NOUN
ajfa-5159	88	12	may	may	AUX
ajfa-5159	88	13	result	result	VERB
ajfa-5159	88	14	in	in	ADP
ajfa-5159	88	15	improved	improved	ADJ
ajfa-5159	88	16	firm	firm	ADJ
ajfa-5159	88	17	performance	performance	NOUN
ajfa-5159	88	18	(	(	PUNCT
ajfa-5159	88	19	as	as	SCONJ
ajfa-5159	88	20	stated	state	VERB
ajfa-5159	88	21	in	in	ADP
ajfa-5159	88	22	hypothesis	hypothesis	NOUN
ajfa-5159	88	23	2	2	NUM
ajfa-5159	88	24	)	)	PUNCT
ajfa-5159	88	25	,	,	PUNCT
ajfa-5159	88	26	on	on	ADP
ajfa-5159	88	27	the	the	DET
ajfa-5159	88	28	other	other	ADJ
ajfa-5159	88	29	hand	hand	NOUN
ajfa-5159	88	30	it	it	PRON
ajfa-5159	88	31	is	be	AUX
ajfa-5159	88	32	also	also	ADV
ajfa-5159	88	33	given	give	VERB
ajfa-5159	88	34	to	to	PART
ajfa-5159	88	35	affect	affect	VERB
ajfa-5159	88	36	the	the	DET
ajfa-5159	88	37	adoption	adoption	NOUN
ajfa-5159	88	38	of	of	ADP
ajfa-5159	88	39	management	management	NOUN
ajfa-5159	88	40	accounting	accounting	NOUN
ajfa-5159	88	41	systems	system	NOUN
ajfa-5159	88	42	in	in	ADP
ajfa-5159	88	43	business	business	NOUN
ajfa-5159	88	44	.	.	PUNCT
ajfa-5159	89	1	a	a	DET
ajfa-5159	89	2	study	study	NOUN
ajfa-5159	89	3	by	by	ADP
ajfa-5159	89	4	salvato	salvato	PROPN
ajfa-5159	89	5	and	and	CCONJ
ajfa-5159	89	6	melin	melin	PROPN
ajfa-5159	89	7	(	(	PUNCT
ajfa-5159	89	8	2008	2008	NUM
ajfa-5159	89	9	)	)	PUNCT
ajfa-5159	89	10	points	point	VERB
ajfa-5159	89	11	out	out	ADP
ajfa-5159	89	12	that	that	SCONJ
ajfa-5159	89	13	the	the	DET
ajfa-5159	89	14	empowerment	empowerment	NOUN
ajfa-5159	89	15	of	of	ADP
ajfa-5159	89	16	firm	firm	ADJ
ajfa-5159	89	17	management	management	NOUN
ajfa-5159	89	18	to	to	ADP
ajfa-5159	89	19	outside	outside	ADJ
ajfa-5159	89	20	independent	independent	ADJ
ajfa-5159	89	21	directors	director	NOUN
ajfa-5159	89	22	with	with	ADP
ajfa-5159	89	23	their	their	PRON
ajfa-5159	89	24	outstanding	outstanding	ADJ
ajfa-5159	89	25	qualifications	qualification	NOUN
ajfa-5159	89	26	,	,	PUNCT
ajfa-5159	89	27	expertise	expertise	NOUN
ajfa-5159	89	28	and	and	CCONJ
ajfa-5159	89	29	experience	experience	NOUN
ajfa-5159	89	30	will	will	AUX
ajfa-5159	89	31	lead	lead	VERB
ajfa-5159	89	32	to	to	ADP
ajfa-5159	89	33	a	a	DET
ajfa-5159	89	34	high	high	ADJ
ajfa-5159	89	35	degree	degree	NOUN
ajfa-5159	89	36	of	of	ADP
ajfa-5159	89	37	formalization	formalization	NOUN
ajfa-5159	89	38	.	.	PUNCT
ajfa-5159	90	1	the	the	DET
ajfa-5159	90	2	outside	outside	ADJ
ajfa-5159	90	3	independent	independent	ADJ
ajfa-5159	90	4	directors	director	NOUN
ajfa-5159	90	5	have	have	VERB
ajfa-5159	90	6	to	to	PART
ajfa-5159	90	7	report	report	VERB
ajfa-5159	90	8	their	their	PRON
ajfa-5159	90	9	jobs	job	NOUN
ajfa-5159	90	10	to	to	ADP
ajfa-5159	90	11	their	their	PRON
ajfa-5159	90	12	shareholders	shareholder	NOUN
ajfa-5159	90	13	;	;	PUNCT
ajfa-5159	90	14	hence	hence	ADV
ajfa-5159	90	15	they	they	PRON
ajfa-5159	90	16	need	need	VERB
ajfa-5159	90	17	formal	formal	ADJ
ajfa-5159	90	18	management	management	NOUN
ajfa-5159	90	19	tools	tool	NOUN
ajfa-5159	90	20	to	to	PART
ajfa-5159	90	21	effectively	effectively	ADV
ajfa-5159	90	22	control	control	VERB
ajfa-5159	90	23	business	business	NOUN
ajfa-5159	90	24	activities	activity	NOUN
ajfa-5159	90	25	(	(	PUNCT
ajfa-5159	90	26	cromie	cromie	VERB
ajfa-5159	90	27	et	et	PROPN
ajfa-5159	90	28	al	al	PROPN
ajfa-5159	90	29	.	.	PROPN
ajfa-5159	90	30	1995	1995	NUM
ajfa-5159	90	31	)	)	PUNCT
ajfa-5159	90	32	.	.	PUNCT
ajfa-5159	91	1	in	in	ADP
ajfa-5159	91	2	addition	addition	NOUN
ajfa-5159	91	3	,	,	PUNCT
ajfa-5159	91	4	christine	christine	PROPN
ajfa-5159	91	5	et	et	PROPN
ajfa-5159	91	6	al	al	PROPN
ajfa-5159	91	7	.	.	PROPN
ajfa-5159	91	8	(	(	PUNCT
ajfa-5159	91	9	2011	2011	NUM
ajfa-5159	91	10	)	)	PUNCT
ajfa-5159	91	11	,	,	PUNCT
ajfa-5159	91	12	in	in	ADP
ajfa-5159	91	13	their	their	PRON
ajfa-5159	91	14	research	research	NOUN
ajfa-5159	91	15	on	on	ADP
ajfa-5159	91	16	“	"	PUNCT
ajfa-5159	91	17	corporate	corporate	ADJ
ajfa-5159	91	18	governance	governance	NOUN
ajfa-5159	91	19	and	and	CCONJ
ajfa-5159	91	20	management	management	NOUN
ajfa-5159	91	21	accounting	accounting	NOUN
ajfa-5159	91	22	in	in	ADP
ajfa-5159	91	23	family	family	NOUN
ajfa-5159	91	24	firms	firm	NOUN
ajfa-5159	91	25	”	"	PUNCT
ajfa-5159	91	26	,	,	PUNCT
ajfa-5159	91	27	find	find	VERB
ajfa-5159	91	28	it	it	PRON
ajfa-5159	91	29	essential	essential	ADJ
ajfa-5159	91	30	to	to	PART
ajfa-5159	91	31	establish	establish	VERB
ajfa-5159	91	32	a	a	DET
ajfa-5159	91	33	separate	separate	ADJ
ajfa-5159	91	34	unit	unit	NOUN
ajfa-5159	91	35	in	in	ADP
ajfa-5159	91	36	charge	charge	NOUN
ajfa-5159	91	37	of	of	ADP
ajfa-5159	91	38	management	management	NOUN
ajfa-5159	91	39	accounting	accounting	NOUN
ajfa-5159	91	40	,	,	PUNCT
ajfa-5159	91	41	where	where	SCONJ
ajfa-5159	91	42	formal	formal	ADJ
ajfa-5159	91	43	management	management	NOUN
ajfa-5159	91	44	accounting	accounting	NOUN
ajfa-5159	91	45	tools	tool	NOUN
ajfa-5159	91	46	should	should	AUX
ajfa-5159	91	47	be	be	AUX
ajfa-5159	91	48	employed	employ	VERB
ajfa-5159	91	49	for	for	ADP
ajfa-5159	91	50	formalized	formalize	VERB
ajfa-5159	91	51	management	management	NOUN
ajfa-5159	91	52	systems	system	NOUN
ajfa-5159	91	53	.	.	PUNCT
ajfa-5159	92	1	they	they	PRON
ajfa-5159	92	2	also	also	ADV
ajfa-5159	92	3	imply	imply	VERB
ajfa-5159	92	4	that	that	SCONJ
ajfa-5159	92	5	professionalization	professionalization	NOUN
ajfa-5159	92	6	possessed	possess	VERB
ajfa-5159	92	7	by	by	ADP
ajfa-5159	92	8	outside	outside	ADJ
ajfa-5159	92	9	independent	independent	ADJ
ajfa-5159	92	10	directors	director	NOUN
ajfa-5159	92	11	is	be	AUX
ajfa-5159	92	12	related	relate	VERB
ajfa-5159	92	13	with	with	ADP
ajfa-5159	92	14	the	the	DET
ajfa-5159	92	15	adoption	adoption	NOUN
ajfa-5159	92	16	of	of	ADP
ajfa-5159	92	17	more	more	ADV
ajfa-5159	92	18	sophisticated	sophisticated	ADJ
ajfa-5159	92	19	management	management	NOUN
ajfa-5159	92	20	systems	system	NOUN
ajfa-5159	92	21	.	.	PUNCT
ajfa-5159	93	1	agrawal	agrawal	PROPN
ajfa-5159	93	2	and	and	CCONJ
ajfa-5159	93	3	chadha	chadha	PROPN
ajfa-5159	93	4	(	(	PUNCT
ajfa-5159	93	5	2005	2005	NUM
ajfa-5159	93	6	)	)	PUNCT
ajfa-5159	93	7	find	find	VERB
ajfa-5159	93	8	that	that	SCONJ
ajfa-5159	93	9	the	the	DET
ajfa-5159	93	10	probability	probability	NOUN
ajfa-5159	93	11	of	of	ADP
ajfa-5159	93	12	restatement	restatement	NOUN
ajfa-5159	93	13	is	be	AUX
ajfa-5159	93	14	significantly	significantly	ADV
ajfa-5159	93	15	lower	low	ADJ
ajfa-5159	93	16	in	in	ADP
ajfa-5159	93	17	firms	firm	NOUN
ajfa-5159	93	18	whose	whose	DET
ajfa-5159	93	19	boards	board	NOUN
ajfa-5159	93	20	or	or	CCONJ
ajfa-5159	93	21	supervisory	supervisory	ADJ
ajfa-5159	93	22	committees	committee	NOUN
ajfa-5159	93	23	include	include	VERB
ajfa-5159	93	24	outside	outside	ADP
ajfa-5159	93	25	independent	independent	ADJ
ajfa-5159	93	26	financial	financial	ADJ
ajfa-5159	93	27	experts	expert	NOUN
ajfa-5159	93	28	,	,	PUNCT
ajfa-5159	93	29	but	but	CCONJ
ajfa-5159	93	30	higher	high	ADJ
ajfa-5159	93	31	in	in	ADP
ajfa-5159	93	32	firms	firm	NOUN
ajfa-5159	93	33	where	where	SCONJ
ajfa-5159	93	34	ceos	ceos	PROPN
ajfa-5159	93	35	hold	hold	VERB
ajfa-5159	93	36	the	the	DET
ajfa-5159	93	37	firm	firm	NOUN
ajfa-5159	93	38	’s	’s	PART
ajfa-5159	93	39	major	major	ADJ
ajfa-5159	93	40	shares	share	NOUN
ajfa-5159	93	41	.	.	PUNCT
ajfa-5159	94	1	their	their	PRON
ajfa-5159	94	2	findings	finding	NOUN
ajfa-5159	94	3	are	be	AUX
ajfa-5159	94	4	consistent	consistent	ADJ
ajfa-5159	94	5	with	with	ADP
ajfa-5159	94	6	the	the	DET
ajfa-5159	94	7	argument	argument	NOUN
ajfa-5159	94	8	that	that	SCONJ
ajfa-5159	94	9	outside	outside	ADP
ajfa-5159	94	10	independent	independent	ADJ
ajfa-5159	94	11	directors	director	NOUN
ajfa-5159	94	12	adopt	adopt	VERB
ajfa-5159	94	13	formalized	formalize	VERB
ajfa-5159	94	14	management	management	NOUN
ajfa-5159	94	15	systems	system	NOUN
ajfa-5159	94	16	which	which	PRON
ajfa-5159	94	17	create	create	VERB
ajfa-5159	94	18	more	more	ADJ
ajfa-5159	94	19	faithful	faithful	ADJ
ajfa-5159	94	20	earnings	earning	NOUN
ajfa-5159	94	21	reports	report	NOUN
ajfa-5159	94	22	.	.	PUNCT
ajfa-5159	95	1	accordingly	accordingly	ADV
ajfa-5159	95	2	,	,	PUNCT
ajfa-5159	95	3	we	we	PRON
ajfa-5159	95	4	can	can	AUX
ajfa-5159	95	5	suggest	suggest	VERB
ajfa-5159	95	6	that	that	SCONJ
ajfa-5159	95	7	corporate	corporate	ADJ
ajfa-5159	95	8	governance	governance	NOUN
ajfa-5159	95	9	structure	structure	NOUN
ajfa-5159	95	10	impacts	impact	NOUN
ajfa-5159	95	11	on	on	ADP
ajfa-5159	95	12	the	the	DET
ajfa-5159	95	13	adoption	adoption	NOUN
ajfa-5159	95	14	of	of	ADP
ajfa-5159	95	15	management	management	NOUN
ajfa-5159	95	16	accounting	accounting	NOUN
ajfa-5159	95	17	systems	system	NOUN
ajfa-5159	95	18	.	.	PUNCT
ajfa-5159	96	1	the	the	DET
ajfa-5159	96	2	above	above	ADJ
ajfa-5159	96	3	discussions	discussion	NOUN
ajfa-5159	96	4	allow	allow	VERB
ajfa-5159	96	5	us	we	PRON
ajfa-5159	96	6	to	to	PART
ajfa-5159	96	7	argue	argue	VERB
ajfa-5159	96	8	that	that	SCONJ
ajfa-5159	96	9	the	the	DET
ajfa-5159	96	10	relationship	relationship	NOUN
ajfa-5159	96	11	between	between	ADP
ajfa-5159	96	12	the	the	DET
ajfa-5159	96	13	adoption	adoption	NOUN
ajfa-5159	96	14	of	of	ADP
ajfa-5159	96	15	management	management	NOUN
ajfa-5159	96	16	accounting	accounting	NOUN
ajfa-5159	96	17	systems	system	NOUN
ajfa-5159	96	18	and	and	CCONJ
ajfa-5159	96	19	firm	firm	ADJ
ajfa-5159	96	20	performance	performance	NOUN
ajfa-5159	96	21	can	can	AUX
ajfa-5159	96	22	be	be	AUX
ajfa-5159	96	23	influenced	influence	VERB
ajfa-5159	96	24	by	by	ADP
ajfa-5159	96	25	corporate	corporate	ADJ
ajfa-5159	96	26	governance	governance	NOUN
ajfa-5159	96	27	structure	structure	NOUN
ajfa-5159	96	28	.	.	PUNCT
ajfa-5159	97	1	as	as	SCONJ
ajfa-5159	97	2	such	such	ADJ
ajfa-5159	97	3	,	,	PUNCT
ajfa-5159	97	4	corporate	corporate	ADJ
ajfa-5159	97	5	governance	governance	NOUN
ajfa-5159	97	6	structure	structure	NOUN
ajfa-5159	97	7	may	may	AUX
ajfa-5159	97	8	moderate	moderate	VERB
ajfa-5159	97	9	the	the	DET
ajfa-5159	97	10	effect	effect	NOUN
ajfa-5159	97	11	of	of	ADP
ajfa-5159	97	12	adopting	adopt	VERB
ajfa-5159	97	13	management	management	NOUN
ajfa-5159	97	14	accounting	accounting	NOUN
ajfa-5159	97	15	systems	system	NOUN
ajfa-5159	97	16	in	in	ADP
ajfa-5159	97	17	business	business	NOUN
ajfa-5159	97	18	on	on	ADP
ajfa-5159	97	19	firm	firm	ADJ
ajfa-5159	97	20	performance	performance	NOUN
ajfa-5159	97	21	(	(	PUNCT
ajfa-5159	97	22	proposition1	proposition1	NOUN
ajfa-5159	97	23	or	or	CCONJ
ajfa-5159	97	24	p1	p1	PROPN
ajfa-5159	97	25	)	)	PUNCT
ajfa-5159	97	26	.	.	PUNCT
ajfa-5159	98	1	however	however	ADV
ajfa-5159	98	2	,	,	PUNCT
ajfa-5159	98	3	there	there	PRON
ajfa-5159	98	4	is	be	VERB
ajfa-5159	98	5	a	a	DET
ajfa-5159	98	6	lack	lack	NOUN
ajfa-5159	98	7	of	of	ADP
ajfa-5159	98	8	evidence	evidence	NOUN
ajfa-5159	98	9	on	on	ADP
ajfa-5159	98	10	this	this	DET
ajfa-5159	98	11	moderating	moderating	NOUN
ajfa-5159	98	12	relationship	relationship	NOUN
ajfa-5159	98	13	in	in	ADP
ajfa-5159	98	14	the	the	DET
ajfa-5159	98	15	existing	exist	VERB
ajfa-5159	98	16	management	management	NOUN
ajfa-5159	98	17	literature	literature	NOUN
ajfa-5159	98	18	;	;	PUNCT
ajfa-5159	98	19	hence	hence	ADV
ajfa-5159	98	20	we	we	PRON
ajfa-5159	98	21	would	would	AUX
ajfa-5159	98	22	like	like	VERB
ajfa-5159	98	23	to	to	PART
ajfa-5159	98	24	undertake	undertake	VERB
ajfa-5159	98	25	a	a	DET
ajfa-5159	98	26	tentative	tentative	ADJ
ajfa-5159	98	27	investigation	investigation	NOUN
ajfa-5159	98	28	on	on	ADP
ajfa-5159	98	29	the	the	DET
ajfa-5159	98	30	moderating	moderate	VERB
ajfa-5159	98	31	role	role	NOUN
ajfa-5159	98	32	of	of	ADP
ajfa-5159	98	33	corporate	corporate	ADJ
ajfa-5159	98	34	governance	governance	NOUN
ajfa-5159	98	35	structure	structure	NOUN
ajfa-5159	98	36	in	in	ADP
ajfa-5159	98	37	the	the	DET
ajfa-5159	98	38	relationship	relationship	NOUN
ajfa-5159	98	39	between	between	ADP
ajfa-5159	98	40	the	the	DET
ajfa-5159	98	41	adoption	adoption	NOUN
ajfa-5159	98	42	of	of	ADP
ajfa-5159	98	43	management	management	NOUN
ajfa-5159	98	44	accounting	accounting	NOUN
ajfa-5159	98	45	systems	system	NOUN
ajfa-5159	98	46	in	in	ADP
ajfa-5159	98	47	business	business	NOUN
ajfa-5159	98	48	and	and	CCONJ
ajfa-5159	98	49	firm	firm	ADJ
ajfa-5159	98	50	performance	performance	NOUN
ajfa-5159	98	51	.	.	PUNCT
ajfa-5159	99	1	in	in	ADP
ajfa-5159	99	2	addition	addition	NOUN
ajfa-5159	99	3	to	to	ADP
ajfa-5159	99	4	the	the	DET
ajfa-5159	99	5	three	three	NUM
ajfa-5159	99	6	main	main	ADJ
ajfa-5159	99	7	variables	variable	NOUN
ajfa-5159	99	8	“	"	PUNCT
ajfa-5159	99	9	corporate	corporate	ADJ
ajfa-5159	99	10	governance	governance	NOUN
ajfa-5159	99	11	structure	structure	NOUN
ajfa-5159	99	12	”	"	PUNCT
ajfa-5159	99	13	,	,	PUNCT
ajfa-5159	99	14	“	"	PUNCT
ajfa-5159	99	15	the	the	DET
ajfa-5159	99	16	adoption	adoption	NOUN
ajfa-5159	99	17	of	of	ADP
ajfa-5159	99	18	management	management	NOUN
ajfa-5159	99	19	accounting	accounting	NOUN
ajfa-5159	99	20	systems	system	NOUN
ajfa-5159	99	21	”	"	PUNCT
ajfa-5159	99	22	and	and	CCONJ
ajfa-5159	99	23	“	"	PUNCT
ajfa-5159	99	24	firm	firm	ADJ
ajfa-5159	99	25	performance	performance	NOUN
ajfa-5159	99	26	”	"	PUNCT
ajfa-5159	99	27	mentioned	mention	VERB
ajfa-5159	99	28	above	above	ADV
ajfa-5159	99	29	,	,	PUNCT
ajfa-5159	99	30	we	we	PRON
ajfa-5159	99	31	also	also	ADV
ajfa-5159	99	32	consider	consider	VERB
ajfa-5159	99	33	two	two	NUM
ajfa-5159	99	34	other	other	ADJ
ajfa-5159	99	35	variables	variable	NOUN
ajfa-5159	99	36	that	that	PRON
ajfa-5159	99	37	are	be	AUX
ajfa-5159	99	38	deemed	deem	VERB
ajfa-5159	99	39	by	by	ADP
ajfa-5159	99	40	previous	previous	ADJ
ajfa-5159	99	41	research	research	NOUN
ajfa-5159	99	42	to	to	PART
ajfa-5159	99	43	affect	affect	VERB
ajfa-5159	99	44	“	"	PUNCT
ajfa-5159	99	45	corporate	corporate	ADJ
ajfa-5159	99	46	governance	governance	NOUN
ajfa-5159	99	47	structure	structure	NOUN
ajfa-5159	99	48	”	"	PUNCT
ajfa-5159	99	49	and	and	CCONJ
ajfa-5159	99	50	“	"	PUNCT
ajfa-5159	99	51	the	the	DET
ajfa-5159	99	52	adoption	adoption	NOUN
ajfa-5159	99	53	of	of	ADP
ajfa-5159	99	54	management	management	NOUN
ajfa-5159	99	55	accounting	accounting	NOUN
ajfa-5159	99	56	systems	system	NOUN
ajfa-5159	99	57	”	"	PUNCT
ajfa-5159	99	58	,	,	PUNCT
ajfa-5159	99	59	namely	namely	ADV
ajfa-5159	99	60	environmental	environmental	ADJ
ajfa-5159	99	61	uncertainty	uncertainty	NOUN
ajfa-5159	99	62	and	and	CCONJ
ajfa-5159	99	63	firm	firm	ADJ
ajfa-5159	99	64	characteristics	characteristic	NOUN
ajfa-5159	99	65	.	.	PUNCT
ajfa-5159	100	1	we	we	PRON
ajfa-5159	100	2	treat	treat	VERB
ajfa-5159	100	3	these	these	DET
ajfa-5159	100	4	two	two	NUM
ajfa-5159	100	5	variables	variable	NOUN
ajfa-5159	100	6	as	as	ADP
ajfa-5159	100	7	asian	asian	ADJ
ajfa-5159	100	8	journal	journal	NOUN
ajfa-5159	100	9	of	of	ADP
ajfa-5159	100	10	finance	finance	PROPN
ajfa-5159	100	11	&	&	CCONJ
ajfa-5159	100	12	accounting	accounting	PROPN
ajfa-5159	100	13	issn	issn	PROPN
ajfa-5159	100	14	1946	1946	NUM
ajfa-5159	100	15	-	-	PUNCT
ajfa-5159	100	16	052x	052x	PROPN
ajfa-5159	100	17	2014	2014	NUM
ajfa-5159	100	18	,	,	PUNCT
ajfa-5159	100	19	vol	vol	NOUN
ajfa-5159	100	20	.	.	PROPN
ajfa-5159	100	21	6	6	NUM
ajfa-5159	100	22	,	,	PUNCT
ajfa-5159	100	23	no	no	INTJ
ajfa-5159	100	24	.	.	NOUN
ajfa-5159	100	25	1	1	NUM
ajfa-5159	100	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	100	27	222	222	NUM
ajfa-5159	100	28	controlling	control	VERB
ajfa-5159	100	29	variables	variable	NOUN
ajfa-5159	100	30	;	;	PUNCT
ajfa-5159	100	31	hence	hence	ADV
ajfa-5159	100	32	our	our	PRON
ajfa-5159	100	33	results	result	NOUN
ajfa-5159	100	34	are	be	AUX
ajfa-5159	100	35	more	more	ADV
ajfa-5159	100	36	reliable	reliable	ADJ
ajfa-5159	100	37	.	.	PUNCT
ajfa-5159	101	1	the	the	DET
ajfa-5159	101	2	effects	effect	NOUN
ajfa-5159	101	3	of	of	ADP
ajfa-5159	101	4	environmental	environmental	ADJ
ajfa-5159	101	5	uncertainty	uncertainty	NOUN
ajfa-5159	101	6	and	and	CCONJ
ajfa-5159	101	7	firm	firm	ADJ
ajfa-5159	101	8	characteristics	characteristic	NOUN
ajfa-5159	101	9	on	on	ADP
ajfa-5159	101	10	“	"	PUNCT
ajfa-5159	101	11	corporate	corporate	ADJ
ajfa-5159	101	12	governance	governance	NOUN
ajfa-5159	101	13	structure	structure	NOUN
ajfa-5159	101	14	”	"	PUNCT
ajfa-5159	101	15	and	and	CCONJ
ajfa-5159	101	16	“	"	PUNCT
ajfa-5159	101	17	the	the	DET
ajfa-5159	101	18	adoption	adoption	NOUN
ajfa-5159	101	19	of	of	ADP
ajfa-5159	101	20	management	management	NOUN
ajfa-5159	101	21	accounting	accounting	NOUN
ajfa-5159	101	22	systems	system	NOUN
ajfa-5159	101	23	”	"	PUNCT
ajfa-5159	101	24	are	be	AUX
ajfa-5159	101	25	discussed	discuss	VERB
ajfa-5159	101	26	below	below	ADV
ajfa-5159	101	27	.	.	PUNCT
ajfa-5159	102	1	haldma	haldma	NOUN
ajfa-5159	102	2	and	and	CCONJ
ajfa-5159	102	3	lääts	lääts	ADJ
ajfa-5159	102	4	(	(	PUNCT
ajfa-5159	102	5	2002	2002	NUM
ajfa-5159	102	6	)	)	PUNCT
ajfa-5159	102	7	indicate	indicate	VERB
ajfa-5159	102	8	that	that	SCONJ
ajfa-5159	102	9	environmental	environmental	ADJ
ajfa-5159	102	10	factors	factor	NOUN
ajfa-5159	102	11	affect	affect	VERB
ajfa-5159	102	12	managers	manager	NOUN
ajfa-5159	102	13	’	’	PART
ajfa-5159	102	14	decision	decision	NOUN
ajfa-5159	102	15	on	on	ADP
ajfa-5159	102	16	the	the	DET
ajfa-5159	102	17	adoption	adoption	NOUN
ajfa-5159	102	18	of	of	ADP
ajfa-5159	102	19	management	management	NOUN
ajfa-5159	102	20	accounting	accounting	NOUN
ajfa-5159	102	21	system	system	NOUN
ajfa-5159	102	22	.	.	PUNCT
ajfa-5159	103	1	in	in	ADP
ajfa-5159	103	2	addition	addition	NOUN
ajfa-5159	103	3	,	,	PUNCT
ajfa-5159	103	4	masrek	masrek	NOUN
ajfa-5159	103	5	(	(	PUNCT
ajfa-5159	103	6	2009	2009	NUM
ajfa-5159	103	7	)	)	PUNCT
ajfa-5159	103	8	finds	find	VERB
ajfa-5159	103	9	out	out	ADP
ajfa-5159	103	10	the	the	DET
ajfa-5159	103	11	relationship	relationship	NOUN
ajfa-5159	103	12	between	between	ADP
ajfa-5159	103	13	environmental	environmental	ADJ
ajfa-5159	103	14	uncertainty	uncertainty	NOUN
ajfa-5159	103	15	and	and	CCONJ
ajfa-5159	103	16	the	the	DET
ajfa-5159	103	17	utilization	utilization	NOUN
ajfa-5159	103	18	of	of	ADP
ajfa-5159	103	19	information	information	NOUN
ajfa-5159	103	20	systems	system	NOUN
ajfa-5159	103	21	.	.	PUNCT
ajfa-5159	104	1	environmental	environmental	ADJ
ajfa-5159	104	2	uncertainty	uncertainty	NOUN
ajfa-5159	104	3	is	be	AUX
ajfa-5159	104	4	also	also	ADV
ajfa-5159	104	5	reported	report	VERB
ajfa-5159	104	6	by	by	ADP
ajfa-5159	104	7	ashill	ashill	NOUN
ajfa-5159	104	8	and	and	CCONJ
ajfa-5159	104	9	jobber	jobber	NOUN
ajfa-5159	104	10	(	(	PUNCT
ajfa-5159	104	11	2010	2010	NUM
ajfa-5159	104	12	)	)	PUNCT
ajfa-5159	104	13	to	to	PART
ajfa-5159	104	14	influence	influence	VERB
ajfa-5159	104	15	the	the	DET
ajfa-5159	104	16	use	use	NOUN
ajfa-5159	104	17	of	of	ADP
ajfa-5159	104	18	marketing	marketing	NOUN
ajfa-5159	104	19	information	information	NOUN
ajfa-5159	104	20	systems	system	NOUN
ajfa-5159	104	21	,	,	PUNCT
ajfa-5159	104	22	while	while	SCONJ
ajfa-5159	104	23	ibadin	ibadin	NOUN
ajfa-5159	104	24	and	and	CCONJ
ajfa-5159	104	25	imoisili	imoisili	NOUN
ajfa-5159	104	26	(	(	PUNCT
ajfa-5159	104	27	2010	2010	NUM
ajfa-5159	104	28	)	)	PUNCT
ajfa-5159	104	29	provide	provide	VERB
ajfa-5159	104	30	evidence	evidence	NOUN
ajfa-5159	104	31	on	on	ADP
ajfa-5159	104	32	the	the	DET
ajfa-5159	104	33	relationship	relationship	NOUN
ajfa-5159	104	34	between	between	ADP
ajfa-5159	104	35	environmental	environmental	ADJ
ajfa-5159	104	36	uncertainty	uncertainty	NOUN
ajfa-5159	104	37	and	and	CCONJ
ajfa-5159	104	38	the	the	DET
ajfa-5159	104	39	design	design	NOUN
ajfa-5159	104	40	of	of	ADP
ajfa-5159	104	41	management	management	NOUN
ajfa-5159	104	42	accounting	accounting	NOUN
ajfa-5159	104	43	system	system	NOUN
ajfa-5159	104	44	.	.	PUNCT
ajfa-5159	105	1	in	in	ADP
ajfa-5159	105	2	addition	addition	NOUN
ajfa-5159	105	3	,	,	PUNCT
ajfa-5159	105	4	a	a	DET
ajfa-5159	105	5	study	study	NOUN
ajfa-5159	105	6	of	of	ADP
ajfa-5159	105	7	jusoh	jusoh	PROPN
ajfa-5159	105	8	(	(	PUNCT
ajfa-5159	105	9	2010	2010	NUM
ajfa-5159	105	10	)	)	PUNCT
ajfa-5159	105	11	reveals	reveal	VERB
ajfa-5159	105	12	that	that	SCONJ
ajfa-5159	105	13	the	the	DET
ajfa-5159	105	14	level	level	NOUN
ajfa-5159	105	15	of	of	ADP
ajfa-5159	105	16	environmental	environmental	ADJ
ajfa-5159	105	17	uncertainty	uncertainty	NOUN
ajfa-5159	105	18	is	be	AUX
ajfa-5159	105	19	considerably	considerably	ADV
ajfa-5159	105	20	related	relate	VERB
ajfa-5159	105	21	to	to	ADP
ajfa-5159	105	22	the	the	DET
ajfa-5159	105	23	use	use	NOUN
ajfa-5159	105	24	of	of	ADP
ajfa-5159	105	25	financial	financial	ADJ
ajfa-5159	105	26	and	and	CCONJ
ajfa-5159	105	27	internal	internal	ADJ
ajfa-5159	105	28	performance	performance	NOUN
ajfa-5159	105	29	measures	measure	NOUN
ajfa-5159	105	30	.	.	PUNCT
ajfa-5159	106	1	grounded	ground	VERB
ajfa-5159	106	2	on	on	ADP
ajfa-5159	106	3	the	the	DET
ajfa-5159	106	4	above	above	ADJ
ajfa-5159	106	5	arguments	argument	NOUN
ajfa-5159	106	6	we	we	PRON
ajfa-5159	106	7	suggest	suggest	VERB
ajfa-5159	106	8	that	that	SCONJ
ajfa-5159	106	9	environmental	environmental	ADJ
ajfa-5159	106	10	uncertainty	uncertainty	NOUN
ajfa-5159	106	11	determines	determine	VERB
ajfa-5159	106	12	the	the	DET
ajfa-5159	106	13	adoption	adoption	NOUN
ajfa-5159	106	14	of	of	ADP
ajfa-5159	106	15	management	management	NOUN
ajfa-5159	106	16	accounting	accounting	NOUN
ajfa-5159	106	17	system	system	NOUN
ajfa-5159	106	18	(	(	PUNCT
ajfa-5159	106	19	proposition2	proposition2	NOUN
ajfa-5159	106	20	or	or	CCONJ
ajfa-5159	106	21	p2	p2	NOUN
ajfa-5159	106	22	)	)	PUNCT
ajfa-5159	106	23	.	.	PUNCT
ajfa-5159	107	1	soltani	soltani	PROPN
ajfa-5159	107	2	(	(	PUNCT
ajfa-5159	107	3	2005	2005	NUM
ajfa-5159	107	4	)	)	PUNCT
ajfa-5159	107	5	in	in	ADP
ajfa-5159	107	6	his	his	PRON
ajfa-5159	107	7	research	research	NOUN
ajfa-5159	107	8	of	of	ADP
ajfa-5159	107	9	“	"	PUNCT
ajfa-5159	107	10	factors	factor	NOUN
ajfa-5159	107	11	affecting	affect	VERB
ajfa-5159	107	12	corporate	corporate	ADJ
ajfa-5159	107	13	governance	governance	NOUN
ajfa-5159	107	14	and	and	CCONJ
ajfa-5159	107	15	audit	audit	NOUN
ajfa-5159	107	16	committees	committee	NOUN
ajfa-5159	107	17	in	in	ADP
ajfa-5159	107	18	selected	select	VERB
ajfa-5159	107	19	countries	country	NOUN
ajfa-5159	107	20	”	"	PUNCT
ajfa-5159	107	21	discusses	discuss	VERB
ajfa-5159	107	22	the	the	DET
ajfa-5159	107	23	effects	effect	NOUN
ajfa-5159	107	24	of	of	ADP
ajfa-5159	107	25	factors	factor	NOUN
ajfa-5159	107	26	on	on	ADP
ajfa-5159	107	27	the	the	DET
ajfa-5159	107	28	effectiveness	effectiveness	NOUN
ajfa-5159	107	29	of	of	ADP
ajfa-5159	107	30	corporate	corporate	ADJ
ajfa-5159	107	31	governance	governance	NOUN
ajfa-5159	107	32	and	and	CCONJ
ajfa-5159	107	33	the	the	DET
ajfa-5159	107	34	audit	audit	NOUN
ajfa-5159	107	35	committee	committee	NOUN
ajfa-5159	107	36	.	.	PUNCT
ajfa-5159	108	1	he	he	PRON
ajfa-5159	108	2	proposes	propose	VERB
ajfa-5159	108	3	that	that	SCONJ
ajfa-5159	108	4	environmental	environmental	ADJ
ajfa-5159	108	5	factors	factor	NOUN
ajfa-5159	108	6	have	have	VERB
ajfa-5159	108	7	relationship	relationship	NOUN
ajfa-5159	108	8	with	with	ADP
ajfa-5159	108	9	the	the	DET
ajfa-5159	108	10	current	current	ADJ
ajfa-5159	108	11	corporate	corporate	ADJ
ajfa-5159	108	12	governance	governance	NOUN
ajfa-5159	108	13	.	.	PUNCT
ajfa-5159	109	1	heinrich	heinrich	PROPN
ajfa-5159	109	2	et	et	PROPN
ajfa-5159	109	3	al	al	PROPN
ajfa-5159	109	4	.	.	PROPN
ajfa-5159	110	1	(	(	PUNCT
ajfa-5159	110	2	2007	2007	NUM
ajfa-5159	110	3	)	)	PUNCT
ajfa-5159	110	4	suggest	suggest	VERB
ajfa-5159	110	5	four	four	NUM
ajfa-5159	110	6	environmental	environmental	ADJ
ajfa-5159	110	7	variables	variable	NOUN
ajfa-5159	110	8	namely	namely	ADV
ajfa-5159	110	9	(	(	PUNCT
ajfa-5159	110	10	1	1	X
ajfa-5159	110	11	)	)	PUNCT
ajfa-5159	110	12	pressure	pressure	NOUN
ajfa-5159	110	13	from	from	ADP
ajfa-5159	110	14	majority	majority	NOUN
ajfa-5159	110	15	shareholders	shareholder	NOUN
ajfa-5159	110	16	,	,	PUNCT
ajfa-5159	110	17	(	(	PUNCT
ajfa-5159	110	18	2	2	X
ajfa-5159	110	19	)	)	PUNCT
ajfa-5159	110	20	pressure	pressure	NOUN
ajfa-5159	110	21	from	from	ADP
ajfa-5159	110	22	outside	outside	ADJ
ajfa-5159	110	23	minority	minority	NOUN
ajfa-5159	110	24	shareholders	shareholder	NOUN
ajfa-5159	110	25	,	,	PUNCT
ajfa-5159	110	26	(	(	PUNCT
ajfa-5159	110	27	3	3	X
ajfa-5159	110	28	)	)	PUNCT
ajfa-5159	110	29	pressure	pressure	NOUN
ajfa-5159	110	30	from	from	ADP
ajfa-5159	110	31	internationalization/	internationalization/	NUM
ajfa-5159	110	32	globalization	globalization	NOUN
ajfa-5159	110	33	and	and	CCONJ
ajfa-5159	110	34	(	(	PUNCT
ajfa-5159	110	35	4	4	X
ajfa-5159	110	36	)	)	PUNCT
ajfa-5159	110	37	pressure	pressure	NOUN
ajfa-5159	110	38	from	from	ADP
ajfa-5159	110	39	the	the	DET
ajfa-5159	110	40	state	state	NOUN
ajfa-5159	110	41	legal	legal	ADJ
ajfa-5159	110	42	regulation	regulation	NOUN
ajfa-5159	110	43	are	be	AUX
ajfa-5159	110	44	likely	likely	ADJ
ajfa-5159	110	45	to	to	PART
ajfa-5159	110	46	influence	influence	VERB
ajfa-5159	110	47	corporate	corporate	ADJ
ajfa-5159	110	48	governance	governance	NOUN
ajfa-5159	110	49	.	.	PUNCT
ajfa-5159	111	1	furthermore	furthermore	ADV
ajfa-5159	111	2	,	,	PUNCT
ajfa-5159	111	3	a	a	DET
ajfa-5159	111	4	study	study	NOUN
ajfa-5159	111	5	of	of	ADP
ajfa-5159	111	6	altunoglu	altunoglu	PROPN
ajfa-5159	111	7	(	(	PUNCT
ajfa-5159	111	8	2012	2012	NUM
ajfa-5159	111	9	)	)	PUNCT
ajfa-5159	111	10	reveals	reveal	VERB
ajfa-5159	111	11	that	that	SCONJ
ajfa-5159	111	12	environmental	environmental	ADJ
ajfa-5159	111	13	variables	variable	NOUN
ajfa-5159	111	14	put	put	VERB
ajfa-5159	111	15	influence	influence	NOUN
ajfa-5159	111	16	on	on	ADP
ajfa-5159	111	17	corporate	corporate	ADJ
ajfa-5159	111	18	governance	governance	NOUN
ajfa-5159	111	19	practices	practice	NOUN
ajfa-5159	111	20	.	.	PUNCT
ajfa-5159	112	1	when	when	SCONJ
ajfa-5159	112	2	business	business	NOUN
ajfa-5159	112	3	environments	environment	NOUN
ajfa-5159	112	4	considerably	considerably	ADV
ajfa-5159	112	5	fluctuate	fluctuate	NOUN
ajfa-5159	112	6	,	,	PUNCT
ajfa-5159	112	7	firms	firm	NOUN
ajfa-5159	112	8	’	'	PUNCT
ajfa-5159	112	9	boards	board	NOUN
ajfa-5159	112	10	try	try	VERB
ajfa-5159	112	11	to	to	PART
ajfa-5159	112	12	build	build	VERB
ajfa-5159	112	13	good	good	ADJ
ajfa-5159	112	14	corporate	corporate	ADJ
ajfa-5159	112	15	governance	governance	NOUN
ajfa-5159	112	16	to	to	PART
ajfa-5159	112	17	cope	cope	VERB
ajfa-5159	112	18	with	with	ADP
ajfa-5159	112	19	environmental	environmental	ADJ
ajfa-5159	112	20	uncertainty	uncertainty	NOUN
ajfa-5159	112	21	.	.	PUNCT
ajfa-5159	113	1	hence	hence	ADV
ajfa-5159	113	2	,	,	PUNCT
ajfa-5159	113	3	we	we	PRON
ajfa-5159	113	4	offer	offer	VERB
ajfa-5159	113	5	a	a	DET
ajfa-5159	113	6	suggestion	suggestion	NOUN
ajfa-5159	113	7	that	that	SCONJ
ajfa-5159	113	8	environmental	environmental	ADJ
ajfa-5159	113	9	uncertainty	uncertainty	NOUN
ajfa-5159	113	10	affects	affect	VERB
ajfa-5159	113	11	corporate	corporate	ADJ
ajfa-5159	113	12	governance	governance	NOUN
ajfa-5159	113	13	(	(	PUNCT
ajfa-5159	113	14	proposition3	proposition3	NOUN
ajfa-5159	113	15	or	or	CCONJ
ajfa-5159	113	16	p3	p3	PROPN
ajfa-5159	113	17	)	)	PUNCT
ajfa-5159	113	18	.	.	PUNCT
ajfa-5159	114	1	firm	firm	ADJ
ajfa-5159	114	2	characteristics	characteristic	NOUN
ajfa-5159	114	3	are	be	AUX
ajfa-5159	114	4	asserted	assert	VERB
ajfa-5159	114	5	by	by	ADP
ajfa-5159	114	6	haldma	haldma	NOUN
ajfa-5159	114	7	and	and	CCONJ
ajfa-5159	114	8	lääts	lääts	ADJ
ajfa-5159	114	9	(	(	PUNCT
ajfa-5159	114	10	2002	2002	NUM
ajfa-5159	114	11	)	)	PUNCT
ajfa-5159	114	12	as	as	ADP
ajfa-5159	114	13	the	the	DET
ajfa-5159	114	14	determinants	determinant	NOUN
ajfa-5159	114	15	of	of	ADP
ajfa-5159	114	16	the	the	DET
ajfa-5159	114	17	use	use	NOUN
ajfa-5159	114	18	of	of	ADP
ajfa-5159	114	19	the	the	DET
ajfa-5159	114	20	control	control	NOUN
ajfa-5159	114	21	system	system	NOUN
ajfa-5159	114	22	.	.	PUNCT
ajfa-5159	115	1	al	al	PROPN
ajfa-5159	115	2	-	-	PUNCT
ajfa-5159	115	3	omiri	omiri	NOUN
ajfa-5159	115	4	and	and	CCONJ
ajfa-5159	115	5	drury	drury	PROPN
ajfa-5159	115	6	(	(	PUNCT
ajfa-5159	115	7	2007	2007	NUM
ajfa-5159	115	8	)	)	PUNCT
ajfa-5159	115	9	determine	determine	VERB
ajfa-5159	115	10	that	that	SCONJ
ajfa-5159	115	11	the	the	DET
ajfa-5159	115	12	level	level	NOUN
ajfa-5159	115	13	of	of	ADP
ajfa-5159	115	14	accounting	accounting	NOUN
ajfa-5159	115	15	system	system	NOUN
ajfa-5159	115	16	sophistication	sophistication	NOUN
ajfa-5159	115	17	will	will	AUX
ajfa-5159	115	18	differ	differ	VERB
ajfa-5159	115	19	significantly	significantly	ADV
ajfa-5159	115	20	across	across	ADP
ajfa-5159	115	21	firm	firm	ADJ
ajfa-5159	115	22	characteristics	characteristic	NOUN
ajfa-5159	115	23	.	.	PUNCT
ajfa-5159	116	1	following	follow	VERB
ajfa-5159	116	2	them	they	PRON
ajfa-5159	116	3	,	,	PUNCT
ajfa-5159	116	4	abdel	abdel	PROPN
ajfa-5159	116	5	-	-	PUNCT
ajfa-5159	116	6	kader	kader	PROPN
ajfa-5159	116	7	and	and	CCONJ
ajfa-5159	116	8	luther	luther	PROPN
ajfa-5159	116	9	(	(	PUNCT
ajfa-5159	116	10	2008	2008	NUM
ajfa-5159	116	11	)	)	PUNCT
ajfa-5159	116	12	reveal	reveal	VERB
ajfa-5159	116	13	that	that	SCONJ
ajfa-5159	116	14	firm	firm	ADJ
ajfa-5159	116	15	characteristics	characteristic	NOUN
ajfa-5159	116	16	impact	impact	NOUN
ajfa-5159	116	17	on	on	ADP
ajfa-5159	116	18	the	the	DET
ajfa-5159	116	19	use	use	NOUN
ajfa-5159	116	20	of	of	ADP
ajfa-5159	116	21	management	management	NOUN
ajfa-5159	116	22	accounting	accounting	NOUN
ajfa-5159	116	23	practices	practice	NOUN
ajfa-5159	116	24	.	.	PUNCT
ajfa-5159	117	1	furthermore	furthermore	ADV
ajfa-5159	117	2	,	,	PUNCT
ajfa-5159	117	3	firm	firm	ADJ
ajfa-5159	117	4	attributes	attribute	NOUN
ajfa-5159	117	5	are	be	AUX
ajfa-5159	117	6	suggested	suggest	VERB
ajfa-5159	117	7	by	by	ADP
ajfa-5159	117	8	masrek	masrek	PROPN
ajfa-5159	117	9	(	(	PUNCT
ajfa-5159	117	10	2009	2009	NUM
ajfa-5159	117	11	)	)	PUNCT
ajfa-5159	117	12	as	as	ADP
ajfa-5159	117	13	variables	variable	NOUN
ajfa-5159	117	14	explaining	explain	VERB
ajfa-5159	117	15	the	the	DET
ajfa-5159	117	16	utilization	utilization	NOUN
ajfa-5159	117	17	of	of	ADP
ajfa-5159	117	18	information	information	NOUN
ajfa-5159	117	19	systems	system	NOUN
ajfa-5159	117	20	in	in	ADP
ajfa-5159	117	21	business	business	NOUN
ajfa-5159	117	22	.	.	PUNCT
ajfa-5159	118	1	these	these	DET
ajfa-5159	118	2	arguments	argument	NOUN
ajfa-5159	118	3	are	be	AUX
ajfa-5159	118	4	consistent	consistent	ADJ
ajfa-5159	118	5	with	with	ADP
ajfa-5159	118	6	the	the	DET
ajfa-5159	118	7	contingency	contingency	NOUN
ajfa-5159	118	8	theory	theory	NOUN
ajfa-5159	118	9	of	of	ADP
ajfa-5159	118	10	management	management	NOUN
ajfa-5159	118	11	accounting	accounting	NOUN
ajfa-5159	118	12	which	which	PRON
ajfa-5159	118	13	implies	imply	VERB
ajfa-5159	118	14	that	that	SCONJ
ajfa-5159	118	15	companies	company	NOUN
ajfa-5159	118	16	with	with	ADP
ajfa-5159	118	17	different	different	ADJ
ajfa-5159	118	18	characteristics	characteristic	NOUN
ajfa-5159	118	19	may	may	AUX
ajfa-5159	118	20	choose	choose	VERB
ajfa-5159	118	21	and	and	CCONJ
ajfa-5159	118	22	use	use	VERB
ajfa-5159	118	23	the	the	DET
ajfa-5159	118	24	most	most	ADV
ajfa-5159	118	25	appropriate	appropriate	ADJ
ajfa-5159	118	26	management	management	NOUN
ajfa-5159	118	27	accounting	accounting	NOUN
ajfa-5159	118	28	systems	system	NOUN
ajfa-5159	118	29	to	to	ADP
ajfa-5159	118	30	their	their	PRON
ajfa-5159	118	31	firm	firm	ADJ
ajfa-5159	118	32	characteristics	characteristic	NOUN
ajfa-5159	118	33	.	.	PUNCT
ajfa-5159	119	1	therefore	therefore	ADV
ajfa-5159	119	2	,	,	PUNCT
ajfa-5159	119	3	it	it	PRON
ajfa-5159	119	4	is	be	AUX
ajfa-5159	119	5	supposed	suppose	VERB
ajfa-5159	119	6	that	that	PRON
ajfa-5159	119	7	firm	firm	ADJ
ajfa-5159	119	8	characteristics	characteristic	NOUN
ajfa-5159	119	9	have	have	VERB
ajfa-5159	119	10	an	an	DET
ajfa-5159	119	11	impact	impact	NOUN
ajfa-5159	119	12	on	on	ADP
ajfa-5159	119	13	the	the	DET
ajfa-5159	119	14	adoption	adoption	NOUN
ajfa-5159	119	15	of	of	ADP
ajfa-5159	119	16	management	management	NOUN
ajfa-5159	119	17	accounting	accounting	NOUN
ajfa-5159	119	18	system	system	NOUN
ajfa-5159	119	19	(	(	PUNCT
ajfa-5159	119	20	proposition4	proposition4	NOUN
ajfa-5159	119	21	or	or	CCONJ
ajfa-5159	119	22	p4	p4	ADJ
ajfa-5159	119	23	)	)	PUNCT
ajfa-5159	119	24	.	.	PUNCT
ajfa-5159	120	1	demsetz	demsetz	VERB
ajfa-5159	120	2	and	and	CCONJ
ajfa-5159	120	3	lehn	lehn	NOUN
ajfa-5159	120	4	(	(	PUNCT
ajfa-5159	120	5	1985	1985	NUM
ajfa-5159	120	6	)	)	PUNCT
ajfa-5159	120	7	find	find	VERB
ajfa-5159	120	8	evidence	evidence	NOUN
ajfa-5159	120	9	that	that	SCONJ
ajfa-5159	120	10	firm	firm	ADJ
ajfa-5159	120	11	characteristics	characteristic	NOUN
ajfa-5159	120	12	significantly	significantly	ADV
ajfa-5159	120	13	explain	explain	VERB
ajfa-5159	120	14	the	the	DET
ajfa-5159	120	15	variation	variation	NOUN
ajfa-5159	120	16	in	in	ADP
ajfa-5159	120	17	ownership	ownership	NOUN
ajfa-5159	120	18	structure	structure	NOUN
ajfa-5159	120	19	as	as	ADP
ajfa-5159	120	20	a	a	DET
ajfa-5159	120	21	corporate	corporate	ADJ
ajfa-5159	120	22	governance	governance	NOUN
ajfa-5159	120	23	variable	variable	NOUN
ajfa-5159	120	24	.	.	PUNCT
ajfa-5159	121	1	similarly	similarly	ADV
ajfa-5159	121	2	,	,	PUNCT
ajfa-5159	121	3	firm	firm	ADJ
ajfa-5159	121	4	-	-	PUNCT
ajfa-5159	121	5	specific	specific	ADJ
ajfa-5159	121	6	factors	factor	NOUN
ajfa-5159	121	7	are	be	AUX
ajfa-5159	121	8	indicated	indicate	VERB
ajfa-5159	121	9	by	by	ADP
ajfa-5159	121	10	soltani	soltani	PROPN
ajfa-5159	121	11	(	(	PUNCT
ajfa-5159	121	12	2005	2005	NUM
ajfa-5159	121	13	)	)	PUNCT
ajfa-5159	121	14	to	to	PART
ajfa-5159	121	15	affect	affect	VERB
ajfa-5159	121	16	firms	firm	NOUN
ajfa-5159	121	17	’	'	PUNCT
ajfa-5159	121	18	current	current	ADJ
ajfa-5159	121	19	corporate	corporate	ADJ
ajfa-5159	121	20	governance	governance	NOUN
ajfa-5159	121	21	.	.	PUNCT
ajfa-5159	122	1	further	far	ADV
ajfa-5159	122	2	,	,	PUNCT
ajfa-5159	122	3	the	the	DET
ajfa-5159	122	4	research	research	NOUN
ajfa-5159	122	5	on	on	ADP
ajfa-5159	122	6	effects	effect	NOUN
ajfa-5159	122	7	of	of	ADP
ajfa-5159	122	8	factors	factor	NOUN
ajfa-5159	122	9	on	on	ADP
ajfa-5159	122	10	corporate	corporate	ADJ
ajfa-5159	122	11	governance	governance	NOUN
ajfa-5159	122	12	practices	practice	NOUN
ajfa-5159	122	13	by	by	ADP
ajfa-5159	122	14	altunoglu	altunoglu	PROPN
ajfa-5159	122	15	(	(	PUNCT
ajfa-5159	122	16	2012	2012	NUM
ajfa-5159	122	17	)	)	PUNCT
ajfa-5159	122	18	asian	asian	ADJ
ajfa-5159	122	19	journal	journal	NOUN
ajfa-5159	122	20	of	of	ADP
ajfa-5159	122	21	finance	finance	PROPN
ajfa-5159	122	22	&	&	CCONJ
ajfa-5159	122	23	accounting	accounting	PROPN
ajfa-5159	122	24	issn	issn	PROPN
ajfa-5159	122	25	1946	1946	NUM
ajfa-5159	122	26	-	-	PUNCT
ajfa-5159	122	27	052x	052x	PROPN
ajfa-5159	122	28	2014	2014	NUM
ajfa-5159	122	29	,	,	PUNCT
ajfa-5159	122	30	vol	vol	NOUN
ajfa-5159	122	31	.	.	PROPN
ajfa-5159	122	32	6	6	NUM
ajfa-5159	122	33	,	,	PUNCT
ajfa-5159	122	34	no	no	INTJ
ajfa-5159	122	35	.	.	NOUN
ajfa-5159	122	36	1	1	NUM
ajfa-5159	122	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	122	38	223	223	NUM
ajfa-5159	122	39	implicates	implicate	VERB
ajfa-5159	122	40	that	that	SCONJ
ajfa-5159	122	41	organizational	organizational	ADJ
ajfa-5159	122	42	factors	factor	NOUN
ajfa-5159	122	43	are	be	AUX
ajfa-5159	122	44	drivers	driver	NOUN
ajfa-5159	122	45	of	of	ADP
ajfa-5159	122	46	corporate	corporate	ADJ
ajfa-5159	122	47	governance	governance	NOUN
ajfa-5159	122	48	practices	practice	NOUN
ajfa-5159	122	49	.	.	PUNCT
ajfa-5159	123	1	hence	hence	ADV
ajfa-5159	123	2	we	we	PRON
ajfa-5159	123	3	hypothesize	hypothesize	VERB
ajfa-5159	123	4	that	that	SCONJ
ajfa-5159	123	5	firm	firm	ADJ
ajfa-5159	123	6	characteristics	characteristic	NOUN
ajfa-5159	123	7	determines	determine	VERB
ajfa-5159	123	8	corporate	corporate	ADJ
ajfa-5159	123	9	governance	governance	NOUN
ajfa-5159	123	10	(	(	PUNCT
ajfa-5159	123	11	proposition5	proposition5	NOUN
ajfa-5159	123	12	or	or	CCONJ
ajfa-5159	123	13	p5	p5	ADJ
ajfa-5159	123	14	)	)	PUNCT
ajfa-5159	123	15	.	.	PUNCT
ajfa-5159	124	1	figure	figure	NOUN
ajfa-5159	124	2	1	1	NUM
ajfa-5159	124	3	.	.	PUNCT
ajfa-5159	124	4	research	research	NOUN
ajfa-5159	124	5	model	model	NOUN
ajfa-5159	124	6	the	the	DET
ajfa-5159	124	7	above	above	ADV
ajfa-5159	124	8	-	-	PUNCT
ajfa-5159	124	9	discussed	discuss	VERB
ajfa-5159	124	10	hypotheses	hypothesis	NOUN
ajfa-5159	124	11	and	and	CCONJ
ajfa-5159	124	12	propositions	proposition	NOUN
ajfa-5159	124	13	enable	enable	VERB
ajfa-5159	124	14	us	we	PRON
ajfa-5159	124	15	to	to	PART
ajfa-5159	124	16	build	build	VERB
ajfa-5159	124	17	a	a	DET
ajfa-5159	124	18	research	research	NOUN
ajfa-5159	124	19	model	model	NOUN
ajfa-5159	124	20	given	give	VERB
ajfa-5159	124	21	in	in	ADP
ajfa-5159	124	22	figure	figure	NOUN
ajfa-5159	124	23	1	1	NUM
ajfa-5159	124	24	stating	state	VERB
ajfa-5159	124	25	that	that	SCONJ
ajfa-5159	124	26	while	while	SCONJ
ajfa-5159	124	27	corporate	corporate	ADJ
ajfa-5159	124	28	governance	governance	NOUN
ajfa-5159	124	29	structure	structure	NOUN
ajfa-5159	124	30	is	be	AUX
ajfa-5159	124	31	related	relate	VERB
ajfa-5159	124	32	to	to	ADP
ajfa-5159	124	33	firm	firm	ADJ
ajfa-5159	124	34	performance	performance	NOUN
ajfa-5159	124	35	,	,	PUNCT
ajfa-5159	124	36	it	it	PRON
ajfa-5159	124	37	is	be	AUX
ajfa-5159	124	38	affected	affect	VERB
ajfa-5159	124	39	by	by	ADP
ajfa-5159	124	40	the	the	DET
ajfa-5159	124	41	adoption	adoption	NOUN
ajfa-5159	124	42	level	level	NOUN
ajfa-5159	124	43	of	of	ADP
ajfa-5159	124	44	management	management	NOUN
ajfa-5159	124	45	accounting	accounting	NOUN
ajfa-5159	124	46	systems	system	NOUN
ajfa-5159	124	47	in	in	ADP
ajfa-5159	124	48	business	business	NOUN
ajfa-5159	124	49	,	,	PUNCT
ajfa-5159	124	50	which	which	PRON
ajfa-5159	124	51	in	in	ADP
ajfa-5159	124	52	turn	turn	NOUN
ajfa-5159	124	53	also	also	ADV
ajfa-5159	124	54	leads	lead	VERB
ajfa-5159	124	55	to	to	ADP
ajfa-5159	124	56	better	well	ADJ
ajfa-5159	124	57	firm	firm	ADJ
ajfa-5159	124	58	performance	performance	NOUN
ajfa-5159	124	59	.	.	PUNCT
ajfa-5159	125	1	furthermore	furthermore	ADV
ajfa-5159	125	2	,	,	PUNCT
ajfa-5159	125	3	corporate	corporate	ADJ
ajfa-5159	125	4	governance	governance	NOUN
ajfa-5159	125	5	structure	structure	NOUN
ajfa-5159	125	6	is	be	AUX
ajfa-5159	125	7	stated	state	VERB
ajfa-5159	125	8	to	to	PART
ajfa-5159	125	9	play	play	VERB
ajfa-5159	125	10	both	both	PRON
ajfa-5159	125	11	the	the	DET
ajfa-5159	125	12	mediating	mediating	NOUN
ajfa-5159	125	13	and	and	CCONJ
ajfa-5159	125	14	moderating	moderating	NOUN
ajfa-5159	125	15	roles	role	NOUN
ajfa-5159	125	16	in	in	ADP
ajfa-5159	125	17	the	the	DET
ajfa-5159	125	18	link	link	NOUN
ajfa-5159	125	19	between	between	ADP
ajfa-5159	125	20	the	the	DET
ajfa-5159	125	21	adoption	adoption	NOUN
ajfa-5159	125	22	level	level	NOUN
ajfa-5159	125	23	of	of	ADP
ajfa-5159	125	24	management	management	NOUN
ajfa-5159	125	25	accounting	accounting	NOUN
ajfa-5159	125	26	systems	system	NOUN
ajfa-5159	125	27	in	in	ADP
ajfa-5159	125	28	business	business	NOUN
ajfa-5159	125	29	and	and	CCONJ
ajfa-5159	125	30	firm	firm	ADJ
ajfa-5159	125	31	performance	performance	NOUN
ajfa-5159	125	32	.	.	PUNCT
ajfa-5159	126	1	in	in	ADP
ajfa-5159	126	2	addition	addition	NOUN
ajfa-5159	126	3	,	,	PUNCT
ajfa-5159	126	4	environmental	environmental	ADJ
ajfa-5159	126	5	uncertainty	uncertainty	NOUN
ajfa-5159	126	6	and	and	CCONJ
ajfa-5159	126	7	firm	firm	ADJ
ajfa-5159	126	8	characteristics	characteristic	NOUN
ajfa-5159	126	9	also	also	ADV
ajfa-5159	126	10	affect	affect	VERB
ajfa-5159	126	11	corporate	corporate	ADJ
ajfa-5159	126	12	governance	governance	NOUN
ajfa-5159	126	13	structure	structure	NOUN
ajfa-5159	126	14	as	as	ADV
ajfa-5159	126	15	well	well	ADV
ajfa-5159	126	16	as	as	ADP
ajfa-5159	126	17	the	the	DET
ajfa-5159	126	18	adoption	adoption	NOUN
ajfa-5159	126	19	level	level	NOUN
ajfa-5159	126	20	of	of	ADP
ajfa-5159	126	21	management	management	NOUN
ajfa-5159	126	22	accounting	accounting	NOUN
ajfa-5159	126	23	systems	system	NOUN
ajfa-5159	126	24	.	.	PUNCT
ajfa-5159	127	1	3	3	X
ajfa-5159	127	2	.	.	X
ajfa-5159	127	3	research	research	NOUN
ajfa-5159	127	4	methodology	methodology	NOUN
ajfa-5159	127	5	this	this	DET
ajfa-5159	127	6	research	research	NOUN
ajfa-5159	127	7	used	use	VERB
ajfa-5159	127	8	a	a	DET
ajfa-5159	127	9	population	population	NOUN
ajfa-5159	127	10	of	of	ADP
ajfa-5159	127	11	the	the	DET
ajfa-5159	127	12	publicly	publicly	ADV
ajfa-5159	127	13	listed	list	VERB
ajfa-5159	127	14	firms	firm	NOUN
ajfa-5159	127	15	in	in	ADP
ajfa-5159	127	16	the	the	DET
ajfa-5159	127	17	two	two	NUM
ajfa-5159	127	18	vietnamese	vietnamese	ADJ
ajfa-5159	127	19	stock	stock	NOUN
ajfa-5159	127	20	exchanges	exchange	NOUN
ajfa-5159	127	21	,	,	PUNCT
ajfa-5159	127	22	which	which	PRON
ajfa-5159	127	23	was	be	AUX
ajfa-5159	127	24	totally	totally	ADV
ajfa-5159	127	25	consisted	consist	VERB
ajfa-5159	127	26	of	of	ADP
ajfa-5159	127	27	705	705	NUM
ajfa-5159	127	28	firms	firm	NOUN
ajfa-5159	127	29	(	(	PUNCT
ajfa-5159	127	30	397	397	NUM
ajfa-5159	127	31	in	in	ADP
ajfa-5159	127	32	ha	ha	INTJ
ajfa-5159	127	33	noi	noi	PROPN
ajfa-5159	127	34	stock	stock	PROPN
ajfa-5159	127	35	exchange	exchange	PROPN
ajfa-5159	127	36	and	and	CCONJ
ajfa-5159	127	37	308	308	NUM
ajfa-5159	127	38	in	in	ADP
ajfa-5159	127	39	ho	ho	PROPN
ajfa-5159	127	40	chi	chi	PROPN
ajfa-5159	127	41	minh	minh	PROPN
ajfa-5159	127	42	stock	stock	PROPN
ajfa-5159	127	43	exchange	exchange	PROPN
ajfa-5159	127	44	)	)	PUNCT
ajfa-5159	127	45	.	.	PUNCT
ajfa-5159	128	1	before	before	ADP
ajfa-5159	128	2	collecting	collect	VERB
ajfa-5159	128	3	the	the	DET
ajfa-5159	128	4	data	datum	NOUN
ajfa-5159	128	5	for	for	ADP
ajfa-5159	128	6	the	the	DET
ajfa-5159	128	7	research	research	NOUN
ajfa-5159	128	8	analyses	analysis	NOUN
ajfa-5159	128	9	,	,	PUNCT
ajfa-5159	128	10	we	we	PRON
ajfa-5159	128	11	conducted	conduct	VERB
ajfa-5159	128	12	a	a	DET
ajfa-5159	128	13	pilot	pilot	NOUN
ajfa-5159	128	14	test	test	NOUN
ajfa-5159	128	15	for	for	ADP
ajfa-5159	128	16	variable	variable	ADJ
ajfa-5159	128	17	measurements	measurement	NOUN
ajfa-5159	128	18	with	with	ADP
ajfa-5159	128	19	20	20	NUM
ajfa-5159	128	20	managers	manager	NOUN
ajfa-5159	128	21	involved	involve	VERB
ajfa-5159	128	22	in	in	ADP
ajfa-5159	128	23	management	management	NOUN
ajfa-5159	128	24	accounting	accounting	NOUN
ajfa-5159	128	25	to	to	PART
ajfa-5159	128	26	ensure	ensure	VERB
ajfa-5159	128	27	that	that	SCONJ
ajfa-5159	128	28	our	our	PRON
ajfa-5159	128	29	variable	variable	ADJ
ajfa-5159	128	30	measurements	measurement	NOUN
ajfa-5159	128	31	are	be	AUX
ajfa-5159	128	32	valid	valid	ADJ
ajfa-5159	128	33	and	and	CCONJ
ajfa-5159	128	34	appropriate	appropriate	ADJ
ajfa-5159	128	35	for	for	ADP
ajfa-5159	128	36	the	the	DET
ajfa-5159	128	37	study	study	NOUN
ajfa-5159	128	38	(	(	PUNCT
ajfa-5159	128	39	donna	donna	PROPN
ajfa-5159	128	40	et	et	PROPN
ajfa-5159	128	41	al	al	PROPN
ajfa-5159	128	42	.	.	PROPN
ajfa-5159	128	43	2011	2011	NUM
ajfa-5159	128	44	)	)	PUNCT
ajfa-5159	128	45	.	.	PUNCT
ajfa-5159	129	1	in	in	ADP
ajfa-5159	129	2	addition	addition	NOUN
ajfa-5159	129	3	to	to	ADP
ajfa-5159	129	4	information	information	NOUN
ajfa-5159	129	5	available	available	ADJ
ajfa-5159	129	6	in	in	ADP
ajfa-5159	129	7	their	their	PRON
ajfa-5159	129	8	statements	statement	NOUN
ajfa-5159	129	9	and	and	CCONJ
ajfa-5159	129	10	reports	report	NOUN
ajfa-5159	129	11	,	,	PUNCT
ajfa-5159	129	12	we	we	PRON
ajfa-5159	129	13	sent	send	VERB
ajfa-5159	129	14	the	the	DET
ajfa-5159	129	15	initial	initial	ADJ
ajfa-5159	129	16	emails	email	NOUN
ajfa-5159	129	17	to	to	PART
ajfa-5159	129	18	solicit	solicit	VERB
ajfa-5159	129	19	responses	response	NOUN
ajfa-5159	129	20	from	from	ADP
ajfa-5159	129	21	main	main	ADJ
ajfa-5159	129	22	informants	informant	NOUN
ajfa-5159	129	23	with	with	ADP
ajfa-5159	129	24	experience	experience	NOUN
ajfa-5159	129	25	in	in	ADP
ajfa-5159	129	26	management	management	NOUN
ajfa-5159	129	27	accounting	accounting	NOUN
ajfa-5159	129	28	.	.	PUNCT
ajfa-5159	130	1	then	then	ADV
ajfa-5159	130	2	,	,	PUNCT
ajfa-5159	130	3	we	we	PRON
ajfa-5159	130	4	conducted	conduct	VERB
ajfa-5159	130	5	the	the	DET
ajfa-5159	130	6	questionnaire	questionnaire	NOUN
ajfa-5159	130	7	with	with	ADP
ajfa-5159	130	8	a	a	DET
ajfa-5159	130	9	relevant	relevant	ADJ
ajfa-5159	130	10	manager	manager	NOUN
ajfa-5159	130	11	for	for	ADP
ajfa-5159	130	12	each	each	DET
ajfa-5159	130	13	targeted	target	VERB
ajfa-5159	130	14	firm	firm	NOUN
ajfa-5159	130	15	.	.	PUNCT
ajfa-5159	131	1	the	the	DET
ajfa-5159	131	2	questionnaires	questionnaire	NOUN
ajfa-5159	131	3	were	be	AUX
ajfa-5159	131	4	delivered	deliver	VERB
ajfa-5159	131	5	to	to	ADP
ajfa-5159	131	6	475	475	NUM
ajfa-5159	131	7	firms	firm	NOUN
ajfa-5159	131	8	by	by	ADP
ajfa-5159	131	9	email	email	NOUN
ajfa-5159	131	10	and	and	CCONJ
ajfa-5159	131	11	face	face	NOUN
ajfa-5159	131	12	-	-	PUNCT
ajfa-5159	131	13	to	to	ADP
ajfa-5159	131	14	-	-	PUNCT
ajfa-5159	131	15	face	face	NOUN
ajfa-5159	131	16	interviewed	interview	VERB
ajfa-5159	131	17	with	with	ADP
ajfa-5159	131	18	managers	manager	NOUN
ajfa-5159	131	19	in	in	ADP
ajfa-5159	131	20	the	the	DET
ajfa-5159	131	21	230	230	NUM
ajfa-5159	131	22	others	other	NOUN
ajfa-5159	131	23	.	.	PUNCT
ajfa-5159	132	1	having	having	AUX
ajfa-5159	132	2	gathered	gather	VERB
ajfa-5159	132	3	the	the	DET
ajfa-5159	132	4	responses	response	NOUN
ajfa-5159	132	5	,	,	PUNCT
ajfa-5159	132	6	we	we	PRON
ajfa-5159	132	7	removed	remove	VERB
ajfa-5159	132	8	those	those	PRON
ajfa-5159	132	9	without	without	ADP
ajfa-5159	132	10	necessarily	necessarily	ADV
ajfa-5159	132	11	sufficient	sufficient	ADJ
ajfa-5159	132	12	information	information	NOUN
ajfa-5159	132	13	.	.	PUNCT
ajfa-5159	133	1	our	our	PRON
ajfa-5159	133	2	final	final	ADJ
ajfa-5159	133	3	sample	sample	NOUN
ajfa-5159	133	4	consists	consist	VERB
ajfa-5159	133	5	of	of	ADP
ajfa-5159	133	6	the	the	DET
ajfa-5159	133	7	331	331	NUM
ajfa-5159	133	8	responses	response	NOUN
ajfa-5159	133	9	with	with	ADP
ajfa-5159	133	10	adequately	adequately	ADV
ajfa-5159	133	11	required	require	VERB
ajfa-5159	133	12	information	information	NOUN
ajfa-5159	133	13	.	.	PUNCT
ajfa-5159	134	1	the	the	DET
ajfa-5159	134	2	data	datum	NOUN
ajfa-5159	134	3	was	be	AUX
ajfa-5159	134	4	collected	collect	VERB
ajfa-5159	134	5	,	,	PUNCT
ajfa-5159	134	6	based	base	VERB
ajfa-5159	134	7	on	on	ADP
ajfa-5159	134	8	the	the	DET
ajfa-5159	134	9	measurements	measurement	NOUN
ajfa-5159	134	10	of	of	ADP
ajfa-5159	134	11	the	the	DET
ajfa-5159	134	12	variables	variable	NOUN
ajfa-5159	134	13	as	as	ADP
ajfa-5159	134	14	described	describe	VERB
ajfa-5159	134	15	as	as	ADP
ajfa-5159	134	16	follows	follow	VERB
ajfa-5159	134	17	.	.	PUNCT
ajfa-5159	135	1	corporate	corporate	ADJ
ajfa-5159	135	2	governance	governance	NOUN
ajfa-5159	135	3	structure	structure	NOUN
ajfa-5159	135	4	(	(	PUNCT
ajfa-5159	135	5	cgs	cgs	NOUN
ajfa-5159	135	6	)	)	PUNCT
ajfa-5159	135	7	is	be	AUX
ajfa-5159	135	8	referred	refer	VERB
ajfa-5159	135	9	to	to	ADP
ajfa-5159	135	10	as	as	ADP
ajfa-5159	135	11	the	the	DET
ajfa-5159	135	12	majority	majority	NOUN
ajfa-5159	135	13	of	of	ADP
ajfa-5159	135	14	outside	outside	ADJ
ajfa-5159	135	15	directors	director	NOUN
ajfa-5159	135	16	(	(	PUNCT
ajfa-5159	135	17	cgs1	cgs1	PROPN
ajfa-5159	135	18	)	)	PUNCT
ajfa-5159	135	19	and	and	CCONJ
ajfa-5159	135	20	outside	outside	ADJ
ajfa-5159	135	21	supervisors	supervisor	NOUN
ajfa-5159	135	22	(	(	PUNCT
ajfa-5159	135	23	cgs2	cgs2	PROPN
ajfa-5159	135	24	)	)	PUNCT
ajfa-5159	135	25	that	that	PRON
ajfa-5159	135	26	are	be	AUX
ajfa-5159	135	27	coded	code	VERB
ajfa-5159	135	28	as	as	ADP
ajfa-5159	135	29	1	1	NUM
ajfa-5159	135	30	if	if	SCONJ
ajfa-5159	135	31	the	the	DET
ajfa-5159	135	32	proportion	proportion	NOUN
ajfa-5159	135	33	of	of	ADP
ajfa-5159	135	34	outside	outside	ADJ
ajfa-5159	135	35	directors	director	NOUN
ajfa-5159	135	36	/	/	SYM
ajfa-5159	135	37	supervisors	supervisor	NOUN
ajfa-5159	135	38	is	be	AUX
ajfa-5159	135	39	more	more	ADJ
ajfa-5159	135	40	than	than	ADP
ajfa-5159	135	41	50	50	NUM
ajfa-5159	135	42	%	%	NOUN
ajfa-5159	135	43	and	and	CCONJ
ajfa-5159	135	44	otherwise	otherwise	ADV
ajfa-5159	135	45	as	as	ADP
ajfa-5159	135	46	0	0	NUM
ajfa-5159	135	47	,	,	PUNCT
ajfa-5159	135	48	as	as	ADV
ajfa-5159	135	49	well	well	ADV
ajfa-5159	135	50	as	as	ADP
ajfa-5159	135	51	the	the	DET
ajfa-5159	135	52	leadership	leadership	NOUN
ajfa-5159	135	53	separation	separation	NOUN
ajfa-5159	135	54	of	of	ADP
ajfa-5159	135	55	chairman	chairman	NOUN
ajfa-5159	135	56	and	and	CCONJ
ajfa-5159	135	57	ceo	ceo	PROPN
ajfa-5159	135	58	(	(	PUNCT
ajfa-5159	135	59	cgs3	cgs3	PROPN
ajfa-5159	135	60	)	)	PUNCT
ajfa-5159	135	61	that	that	PRON
ajfa-5159	135	62	is	be	AUX
ajfa-5159	135	63	coded	code	VERB
ajfa-5159	135	64	as	as	ADP
ajfa-5159	135	65	0.combined	0.combined	NUM
ajfa-5159	135	66	leadership	leadership	NOUN
ajfa-5159	135	67	or	or	CCONJ
ajfa-5159	135	68	1.separate	1.separate	NUM
ajfa-5159	135	69	leadership	leadership	NOUN
ajfa-5159	135	70	(	(	PUNCT
ajfa-5159	135	71	brown	brown	ADJ
ajfa-5159	135	72	and	and	CCONJ
ajfa-5159	135	73	caylor	caylor	NOUN
ajfa-5159	135	74	2004	2004	NUM
ajfa-5159	135	75	;	;	PUNCT
ajfa-5159	135	76	asian	asian	ADJ
ajfa-5159	135	77	journal	journal	NOUN
ajfa-5159	135	78	of	of	ADP
ajfa-5159	135	79	finance	finance	PROPN
ajfa-5159	135	80	&	&	CCONJ
ajfa-5159	135	81	accounting	accounting	PROPN
ajfa-5159	135	82	issn	issn	PROPN
ajfa-5159	135	83	1946	1946	NUM
ajfa-5159	135	84	-	-	PUNCT
ajfa-5159	135	85	052x	052x	PROPN
ajfa-5159	135	86	2014	2014	NUM
ajfa-5159	135	87	,	,	PUNCT
ajfa-5159	135	88	vol	vol	NOUN
ajfa-5159	135	89	.	.	PROPN
ajfa-5159	135	90	6	6	NUM
ajfa-5159	135	91	,	,	PUNCT
ajfa-5159	135	92	no	no	INTJ
ajfa-5159	135	93	.	.	NOUN
ajfa-5159	135	94	1	1	NUM
ajfa-5159	135	95	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	135	96	224	224	NUM
ajfa-5159	135	97	edwards	edward	NOUN
ajfa-5159	135	98	and	and	CCONJ
ajfa-5159	135	99	clough	clough	PROPN
ajfa-5159	135	100	2005	2005	NUM
ajfa-5159	135	101	;	;	PUNCT
ajfa-5159	135	102	kyereboah	kyereboah	PROPN
ajfa-5159	135	103	-	-	PUNCT
ajfa-5159	135	104	coleman	coleman	PROPN
ajfa-5159	135	105	2007	2007	NUM
ajfa-5159	135	106	;	;	PUNCT
ajfa-5159	135	107	bhagat	bhagat	PROPN
ajfa-5159	135	108	and	and	CCONJ
ajfa-5159	135	109	bolton	bolton	PROPN
ajfa-5159	135	110	2008	2008	NUM
ajfa-5159	135	111	)	)	PUNCT
ajfa-5159	135	112	.	.	PUNCT
ajfa-5159	136	1	adoption	adoption	NOUN
ajfa-5159	136	2	of	of	ADP
ajfa-5159	136	3	management	management	NOUN
ajfa-5159	136	4	accounting	accounting	NOUN
ajfa-5159	136	5	systems	system	NOUN
ajfa-5159	136	6	(	(	PUNCT
ajfa-5159	136	7	mas	mas	PROPN
ajfa-5159	136	8	)	)	PUNCT
ajfa-5159	136	9	is	be	AUX
ajfa-5159	136	10	evaluated	evaluate	VERB
ajfa-5159	136	11	by	by	ADP
ajfa-5159	136	12	using	use	VERB
ajfa-5159	136	13	a	a	DET
ajfa-5159	136	14	five	five	NUM
ajfa-5159	136	15	-	-	PUNCT
ajfa-5159	136	16	point	point	NOUN
ajfa-5159	136	17	scale	scale	NOUN
ajfa-5159	136	18	.	.	PUNCT
ajfa-5159	137	1	the	the	DET
ajfa-5159	137	2	measurement	measurement	NOUN
ajfa-5159	137	3	ranges	range	VERB
ajfa-5159	137	4	from	from	ADP
ajfa-5159	137	5	1.never	1.never	NUM
ajfa-5159	137	6	considering	consider	VERB
ajfa-5159	137	7	,	,	PUNCT
ajfa-5159	137	8	2.decided	2.decided	NUM
ajfa-5159	137	9	not	not	PART
ajfa-5159	137	10	to	to	PART
ajfa-5159	137	11	introduce	introduce	VERB
ajfa-5159	137	12	,	,	PUNCT
ajfa-5159	137	13	3.favored	3.favored	NUM
ajfa-5159	137	14	to	to	PART
ajfa-5159	137	15	introduce	introduce	VERB
ajfa-5159	137	16	,	,	PUNCT
ajfa-5159	137	17	4.intended	4.intended	NUM
ajfa-5159	137	18	to	to	PART
ajfa-5159	137	19	introduce	introduce	VERB
ajfa-5159	137	20	,	,	PUNCT
ajfa-5159	137	21	to	to	ADP
ajfa-5159	137	22	5.under	5.under	NUM
ajfa-5159	137	23	implementation	implementation	NOUN
ajfa-5159	137	24	of	of	ADP
ajfa-5159	137	25	mas	mas	PROPN
ajfa-5159	137	26	,	,	PUNCT
ajfa-5159	137	27	adapted	adapt	VERB
ajfa-5159	137	28	from	from	ADP
ajfa-5159	137	29	cinquini	cinquini	PROPN
ajfa-5159	137	30	et	et	PROPN
ajfa-5159	137	31	al	al	PROPN
ajfa-5159	137	32	.	.	PUNCT
ajfa-5159	138	1	(	(	PUNCT
ajfa-5159	138	2	2008	2008	NUM
ajfa-5159	138	3	)	)	PUNCT
ajfa-5159	138	4	.	.	PUNCT
ajfa-5159	139	1	the	the	DET
ajfa-5159	139	2	six	six	NUM
ajfa-5159	139	3	dimensions	dimension	NOUN
ajfa-5159	139	4	that	that	PRON
ajfa-5159	139	5	are	be	AUX
ajfa-5159	139	6	traditional	traditional	ADJ
ajfa-5159	139	7	budgeting	budgeting	NOUN
ajfa-5159	139	8	(	(	PUNCT
ajfa-5159	139	9	mas1	mas1	PROPN
ajfa-5159	139	10	)	)	PUNCT
ajfa-5159	139	11	,	,	PUNCT
ajfa-5159	139	12	cost	cost	VERB
ajfa-5159	139	13	volume	volume	NOUN
ajfa-5159	139	14	profit	profit	NOUN
ajfa-5159	139	15	analysis	analysis	NOUN
ajfa-5159	139	16	(	(	PUNCT
ajfa-5159	139	17	mas2	mas2	PROPN
ajfa-5159	139	18	)	)	PUNCT
ajfa-5159	139	19	,	,	PUNCT
ajfa-5159	139	20	variance	variance	NOUN
ajfa-5159	139	21	analysis	analysis	NOUN
ajfa-5159	139	22	(	(	PUNCT
ajfa-5159	139	23	mas3	mas3	NOUN
ajfa-5159	139	24	)	)	PUNCT
ajfa-5159	139	25	,	,	PUNCT
ajfa-5159	139	26	activity	activity	NOUN
ajfa-5159	139	27	based	base	VERB
ajfa-5159	139	28	costing	cost	VERB
ajfa-5159	139	29	(	(	PUNCT
ajfa-5159	139	30	mas4	mas4	PROPN
ajfa-5159	139	31	)	)	PUNCT
ajfa-5159	139	32	,	,	PUNCT
ajfa-5159	139	33	total	total	ADJ
ajfa-5159	139	34	quality	quality	NOUN
ajfa-5159	139	35	management	management	NOUN
ajfa-5159	139	36	(	(	PUNCT
ajfa-5159	139	37	mas5	mas5	NOUN
ajfa-5159	139	38	)	)	PUNCT
ajfa-5159	139	39	and	and	CCONJ
ajfa-5159	139	40	balanced	balanced	ADJ
ajfa-5159	139	41	scorecard	scorecard	NOUN
ajfa-5159	139	42	(	(	PUNCT
ajfa-5159	139	43	mas6	mas6	PROPN
ajfa-5159	139	44	)	)	PUNCT
ajfa-5159	139	45	,	,	PUNCT
ajfa-5159	139	46	are	be	AUX
ajfa-5159	139	47	employed	employ	VERB
ajfa-5159	139	48	for	for	ADP
ajfa-5159	139	49	the	the	DET
ajfa-5159	139	50	factor	factor	NOUN
ajfa-5159	139	51	“	"	PUNCT
ajfa-5159	139	52	mas	mas	PROPN
ajfa-5159	139	53	”	"	PUNCT
ajfa-5159	139	54	.	.	PUNCT
ajfa-5159	140	1	these	these	DET
ajfa-5159	140	2	six	six	NUM
ajfa-5159	140	3	dimensions	dimension	NOUN
ajfa-5159	140	4	are	be	AUX
ajfa-5159	140	5	suggested	suggest	VERB
ajfa-5159	140	6	by	by	ADP
ajfa-5159	140	7	the	the	DET
ajfa-5159	140	8	prior	prior	ADJ
ajfa-5159	140	9	studies	study	NOUN
ajfa-5159	140	10	(	(	PUNCT
ajfa-5159	140	11	lucas	lucas	PROPN
ajfa-5159	140	12	1997	1997	NUM
ajfa-5159	140	13	;	;	PUNCT
ajfa-5159	140	14	hyvonen	hyvonen	NOUN
ajfa-5159	140	15	2005	2005	NUM
ajfa-5159	140	16	;	;	PUNCT
ajfa-5159	140	17	al	al	PROPN
ajfa-5159	140	18	-	-	PUNCT
ajfa-5159	140	19	omiri	omiri	NOUN
ajfa-5159	140	20	and	and	CCONJ
ajfa-5159	140	21	drury	drury	PROPN
ajfa-5159	140	22	2007	2007	NUM
ajfa-5159	140	23	)	)	PUNCT
ajfa-5159	140	24	.	.	PUNCT
ajfa-5159	141	1	firm	firm	ADJ
ajfa-5159	141	2	performance	performance	NOUN
ajfa-5159	141	3	(	(	PUNCT
ajfa-5159	141	4	fpf	fpf	NOUN
ajfa-5159	141	5	)	)	PUNCT
ajfa-5159	141	6	is	be	AUX
ajfa-5159	141	7	based	base	VERB
ajfa-5159	141	8	on	on	ADP
ajfa-5159	141	9	both	both	CCONJ
ajfa-5159	141	10	financial	financial	ADJ
ajfa-5159	141	11	performance	performance	NOUN
ajfa-5159	141	12	and	and	CCONJ
ajfa-5159	141	13	non	non	ADJ
ajfa-5159	141	14	-	-	ADJ
ajfa-5159	141	15	financial	financial	ADJ
ajfa-5159	141	16	performance	performance	NOUN
ajfa-5159	141	17	.	.	PUNCT
ajfa-5159	142	1	for	for	ADP
ajfa-5159	142	2	the	the	DET
ajfa-5159	142	3	financial	financial	ADJ
ajfa-5159	142	4	performance	performance	NOUN
ajfa-5159	142	5	proxy	proxy	NOUN
ajfa-5159	142	6	,	,	PUNCT
ajfa-5159	142	7	we	we	PRON
ajfa-5159	142	8	use	use	VERB
ajfa-5159	142	9	the	the	DET
ajfa-5159	142	10	two	two	NUM
ajfa-5159	142	11	items	item	NOUN
ajfa-5159	142	12	that	that	PRON
ajfa-5159	142	13	are	be	AUX
ajfa-5159	142	14	return	return	NOUN
ajfa-5159	142	15	on	on	ADP
ajfa-5159	142	16	assetfpf1	assetfpf1	NOUN
ajfa-5159	142	17	and	and	CCONJ
ajfa-5159	142	18	return	return	VERB
ajfa-5159	142	19	on	on	ADP
ajfa-5159	142	20	equityfpf2	equityfpf2	PROPN
ajfa-5159	142	21	,	,	PUNCT
ajfa-5159	142	22	which	which	PRON
ajfa-5159	142	23	are	be	AUX
ajfa-5159	142	24	modified	modify	VERB
ajfa-5159	142	25	from	from	ADP
ajfa-5159	142	26	droge	droge	PROPN
ajfa-5159	142	27	et	et	PROPN
ajfa-5159	142	28	al	al	PROPN
ajfa-5159	142	29	.	.	PROPN
ajfa-5159	143	1	(	(	PUNCT
ajfa-5159	143	2	2003	2003	NUM
ajfa-5159	143	3	)	)	PUNCT
ajfa-5159	143	4	.	.	PUNCT
ajfa-5159	144	1	for	for	ADP
ajfa-5159	144	2	the	the	DET
ajfa-5159	144	3	non	non	ADJ
ajfa-5159	144	4	-	-	ADJ
ajfa-5159	144	5	financial	financial	ADJ
ajfa-5159	144	6	performance	performance	NOUN
ajfa-5159	144	7	proxy	proxy	NOUN
ajfa-5159	144	8	,	,	PUNCT
ajfa-5159	144	9	we	we	PRON
ajfa-5159	144	10	employ	employ	VERB
ajfa-5159	144	11	the	the	DET
ajfa-5159	144	12	three	three	NUM
ajfa-5159	144	13	items	item	NOUN
ajfa-5159	144	14	,	,	PUNCT
ajfa-5159	144	15	namely	namely	ADV
ajfa-5159	144	16	innovativenessfpf3	innovativenessfpf3	PROPN
ajfa-5159	144	17	,	,	PUNCT
ajfa-5159	144	18	quality	quality	NOUN
ajfa-5159	144	19	in	in	ADP
ajfa-5159	144	20	products	product	NOUN
ajfa-5159	144	21	or	or	CCONJ
ajfa-5159	144	22	servicesfpf4	servicesfpf4	NUM
ajfa-5159	144	23	,	,	PUNCT
ajfa-5159	144	24	and	and	CCONJ
ajfa-5159	144	25	customer	customer	PROPN
ajfa-5159	144	26	satisfactionfpf5	satisfactionfpf5	PROPN
ajfa-5159	144	27	,	,	PUNCT
ajfa-5159	144	28	which	which	PRON
ajfa-5159	144	29	are	be	AUX
ajfa-5159	144	30	adapted	adapt	VERB
ajfa-5159	144	31	from	from	ADP
ajfa-5159	144	32	hudson	hudson	PROPN
ajfa-5159	144	33	et	et	PROPN
ajfa-5159	144	34	al	al	PROPN
ajfa-5159	144	35	.	.	PROPN
ajfa-5159	145	1	(	(	PUNCT
ajfa-5159	145	2	2001	2001	NUM
ajfa-5159	145	3	)	)	PUNCT
ajfa-5159	145	4	,	,	PUNCT
ajfa-5159	145	5	and	and	CCONJ
ajfa-5159	145	6	kaplan	kaplan	PROPN
ajfa-5159	145	7	and	and	CCONJ
ajfa-5159	145	8	norton	norton	PROPN
ajfa-5159	145	9	(	(	PUNCT
ajfa-5159	145	10	2007	2007	NUM
ajfa-5159	145	11	)	)	PUNCT
ajfa-5159	145	12	.	.	PUNCT
ajfa-5159	146	1	the	the	DET
ajfa-5159	146	2	items	item	NOUN
ajfa-5159	146	3	are	be	AUX
ajfa-5159	146	4	assessed	assess	VERB
ajfa-5159	146	5	by	by	ADP
ajfa-5159	146	6	using	use	VERB
ajfa-5159	146	7	a	a	DET
ajfa-5159	146	8	five	five	NUM
ajfa-5159	146	9	-	-	PUNCT
ajfa-5159	146	10	point	point	NOUN
ajfa-5159	146	11	scale	scale	NOUN
ajfa-5159	146	12	from	from	ADP
ajfa-5159	146	13	no	no	DET
ajfa-5159	146	14	growth	growth	NOUN
ajfa-5159	146	15	,	,	PUNCT
ajfa-5159	146	16	a	a	DET
ajfa-5159	146	17	little	little	ADJ
ajfa-5159	146	18	growth	growth	NOUN
ajfa-5159	146	19	,	,	PUNCT
ajfa-5159	146	20	average	average	ADJ
ajfa-5159	146	21	growth	growth	NOUN
ajfa-5159	146	22	,	,	PUNCT
ajfa-5159	146	23	fast	fast	ADJ
ajfa-5159	146	24	growth	growth	NOUN
ajfa-5159	146	25	to	to	ADP
ajfa-5159	146	26	very	very	ADV
ajfa-5159	146	27	fast	fast	ADJ
ajfa-5159	146	28	growth	growth	NOUN
ajfa-5159	146	29	.	.	PUNCT
ajfa-5159	147	1	the	the	DET
ajfa-5159	147	2	items	item	NOUN
ajfa-5159	147	3	of	of	ADP
ajfa-5159	147	4	our	our	PRON
ajfa-5159	147	5	sample	sample	NOUN
ajfa-5159	147	6	firms	firm	NOUN
ajfa-5159	147	7	’	’	PART
ajfa-5159	147	8	performance	performance	NOUN
ajfa-5159	147	9	were	be	AUX
ajfa-5159	147	10	compared	compare	VERB
ajfa-5159	147	11	to	to	ADP
ajfa-5159	147	12	the	the	DET
ajfa-5159	147	13	industry	industry	NOUN
ajfa-5159	147	14	average	average	NOUN
ajfa-5159	147	15	over	over	ADP
ajfa-5159	147	16	the	the	DET
ajfa-5159	147	17	last	last	ADJ
ajfa-5159	147	18	year	year	NOUN
ajfa-5159	147	19	.	.	PUNCT
ajfa-5159	148	1	furthermore	furthermore	ADV
ajfa-5159	148	2	,	,	PUNCT
ajfa-5159	148	3	we	we	PRON
ajfa-5159	148	4	also	also	ADV
ajfa-5159	148	5	offer	offer	VERB
ajfa-5159	148	6	the	the	DET
ajfa-5159	148	7	measurements	measurement	NOUN
ajfa-5159	148	8	for	for	ADP
ajfa-5159	148	9	the	the	DET
ajfa-5159	148	10	other	other	ADJ
ajfa-5159	148	11	two	two	NUM
ajfa-5159	148	12	variables	variable	NOUN
ajfa-5159	148	13	environmental	environmental	ADJ
ajfa-5159	148	14	uncertainty	uncertainty	NOUN
ajfa-5159	148	15	and	and	CCONJ
ajfa-5159	148	16	firm	firm	ADJ
ajfa-5159	148	17	characteristics	characteristic	NOUN
ajfa-5159	148	18	.	.	PUNCT
ajfa-5159	149	1	environmental	environmental	ADJ
ajfa-5159	149	2	uncertainty	uncertainty	NOUN
ajfa-5159	149	3	(	(	PUNCT
ajfa-5159	149	4	eun	eun	NOUN
ajfa-5159	149	5	)	)	PUNCT
ajfa-5159	149	6	encompasses	encompass	VERB
ajfa-5159	149	7	the	the	DET
ajfa-5159	149	8	five	five	NUM
ajfa-5159	149	9	items	item	NOUN
ajfa-5159	149	10	;	;	PUNCT
ajfa-5159	149	11	namely	namely	ADV
ajfa-5159	149	12	government	government	NOUN
ajfa-5159	149	13	policies	policy	NOUN
ajfa-5159	149	14	(	(	PUNCT
ajfa-5159	149	15	eun1	eun1	PROPN
ajfa-5159	149	16	)	)	PUNCT
ajfa-5159	149	17	,	,	PUNCT
ajfa-5159	149	18	economy	economy	NOUN
ajfa-5159	149	19	(	(	PUNCT
ajfa-5159	149	20	eun2	eun2	PROPN
ajfa-5159	149	21	)	)	PUNCT
ajfa-5159	149	22	,	,	PUNCT
ajfa-5159	149	23	resources	resource	NOUN
ajfa-5159	149	24	and	and	CCONJ
ajfa-5159	149	25	services	service	NOUN
ajfa-5159	149	26	used	use	VERB
ajfa-5159	149	27	by	by	ADP
ajfa-5159	149	28	the	the	DET
ajfa-5159	149	29	company	company	NOUN
ajfa-5159	149	30	(	(	PUNCT
ajfa-5159	149	31	eun3	eun3	PROPN
ajfa-5159	149	32	)	)	PUNCT
ajfa-5159	149	33	,	,	PUNCT
ajfa-5159	149	34	product	product	NOUN
ajfa-5159	149	35	market	market	NOUN
ajfa-5159	149	36	and	and	CCONJ
ajfa-5159	149	37	demand	demand	NOUN
ajfa-5159	149	38	(	(	PUNCT
ajfa-5159	149	39	eun4	eun4	ADJ
ajfa-5159	149	40	)	)	PUNCT
ajfa-5159	149	41	and	and	CCONJ
ajfa-5159	149	42	competition	competition	NOUN
ajfa-5159	149	43	(	(	PUNCT
ajfa-5159	149	44	eun5	eun5	PROPN
ajfa-5159	149	45	)	)	PUNCT
ajfa-5159	149	46	;	;	PUNCT
ajfa-5159	149	47	accepted	accept	VERB
ajfa-5159	149	48	from	from	ADP
ajfa-5159	149	49	miller	miller	PROPN
ajfa-5159	149	50	(	(	PUNCT
ajfa-5159	149	51	1993	1993	NUM
ajfa-5159	149	52	)	)	PUNCT
ajfa-5159	149	53	,	,	PUNCT
ajfa-5159	149	54	werner	werner	PROPN
ajfa-5159	149	55	et	et	PROPN
ajfa-5159	149	56	al	al	PROPN
ajfa-5159	149	57	.	.	PROPN
ajfa-5159	150	1	(	(	PUNCT
ajfa-5159	150	2	1996	1996	NUM
ajfa-5159	150	3	)	)	PUNCT
ajfa-5159	150	4	,	,	PUNCT
ajfa-5159	150	5	and	and	CCONJ
ajfa-5159	150	6	brouthers	brouther	NOUN
ajfa-5159	150	7	et	et	PROPN
ajfa-5159	150	8	al	al	PROPN
ajfa-5159	150	9	.	.	PUNCT
ajfa-5159	151	1	(	(	PUNCT
ajfa-5159	151	2	2002	2002	NUM
ajfa-5159	151	3	)	)	PUNCT
ajfa-5159	151	4	.	.	PUNCT
ajfa-5159	152	1	these	these	DET
ajfa-5159	152	2	items	item	NOUN
ajfa-5159	152	3	are	be	AUX
ajfa-5159	152	4	measured	measure	VERB
ajfa-5159	152	5	with	with	ADP
ajfa-5159	152	6	a	a	DET
ajfa-5159	152	7	five	five	NUM
ajfa-5159	152	8	-	-	PUNCT
ajfa-5159	152	9	point	point	NOUN
ajfa-5159	152	10	scale	scale	NOUN
ajfa-5159	152	11	ranging	range	VERB
ajfa-5159	152	12	from	from	ADP
ajfa-5159	152	13	1.always	1.always	NUM
ajfa-5159	152	14	predicted	predict	VERB
ajfa-5159	152	15	;	;	PUNCT
ajfa-5159	152	16	2.easily	2.easily	NUM
ajfa-5159	152	17	predicted	predict	VERB
ajfa-5159	152	18	;	;	PUNCT
ajfa-5159	152	19	3.a	3.a	NUM
ajfa-5159	152	20	little	little	ADJ
ajfa-5159	152	21	difficult	difficult	ADJ
ajfa-5159	152	22	to	to	PART
ajfa-5159	152	23	be	be	AUX
ajfa-5159	152	24	predicted	predict	VERB
ajfa-5159	152	25	;	;	PUNCT
ajfa-5159	152	26	4.quite	4.quite	NUM
ajfa-5159	152	27	difficult	difficult	ADJ
ajfa-5159	152	28	to	to	PART
ajfa-5159	152	29	be	be	AUX
ajfa-5159	152	30	predicted	predict	VERB
ajfa-5159	152	31	;	;	PUNCT
ajfa-5159	152	32	and	and	CCONJ
ajfa-5159	152	33	5.very	5.very	NUM
ajfa-5159	152	34	difficult	difficult	ADJ
ajfa-5159	152	35	to	to	PART
ajfa-5159	152	36	be	be	AUX
ajfa-5159	152	37	predicted	predict	VERB
ajfa-5159	152	38	,	,	PUNCT
ajfa-5159	152	39	adapted	adapt	VERB
ajfa-5159	152	40	from	from	ADP
ajfa-5159	152	41	chenhall	chenhall	NOUN
ajfa-5159	152	42	and	and	CCONJ
ajfa-5159	152	43	morris	morris	PROPN
ajfa-5159	152	44	(	(	PUNCT
ajfa-5159	152	45	1986	1986	NUM
ajfa-5159	152	46	)	)	PUNCT
ajfa-5159	152	47	and	and	CCONJ
ajfa-5159	152	48	jusoh	jusoh	PROPN
ajfa-5159	152	49	(	(	PUNCT
ajfa-5159	152	50	2010	2010	NUM
ajfa-5159	152	51	)	)	PUNCT
ajfa-5159	152	52	.	.	PUNCT
ajfa-5159	153	1	firm	firm	ADJ
ajfa-5159	153	2	characteristics	characteristic	NOUN
ajfa-5159	153	3	(	(	PUNCT
ajfa-5159	153	4	chf	chf	NOUN
ajfa-5159	153	5	)	)	PUNCT
ajfa-5159	153	6	is	be	AUX
ajfa-5159	153	7	constituted	constitute	VERB
ajfa-5159	153	8	by	by	ADP
ajfa-5159	153	9	the	the	DET
ajfa-5159	153	10	three	three	NUM
ajfa-5159	153	11	variables	variable	NOUN
ajfa-5159	153	12	which	which	PRON
ajfa-5159	153	13	are	be	AUX
ajfa-5159	153	14	firm	firm	ADJ
ajfa-5159	153	15	size	size	NOUN
ajfa-5159	153	16	,	,	PUNCT
ajfa-5159	153	17	firm	firm	ADJ
ajfa-5159	153	18	type	type	NOUN
ajfa-5159	153	19	and	and	CCONJ
ajfa-5159	153	20	firm	firm	ADJ
ajfa-5159	153	21	interdependence	interdependence	NOUN
ajfa-5159	153	22	.	.	PUNCT
ajfa-5159	154	1	firm	firm	ADJ
ajfa-5159	154	2	size	size	NOUN
ajfa-5159	154	3	(	(	PUNCT
ajfa-5159	154	4	chf1	chf1	PROPN
ajfa-5159	154	5	)	)	PUNCT
ajfa-5159	154	6	is	be	AUX
ajfa-5159	154	7	measured	measure	VERB
ajfa-5159	154	8	with	with	ADP
ajfa-5159	154	9	three	three	NUM
ajfa-5159	154	10	states	state	NOUN
ajfa-5159	154	11	:	:	PUNCT
ajfa-5159	154	12	1.small	1.small	NUM
ajfa-5159	154	13	if	if	SCONJ
ajfa-5159	154	14	the	the	DET
ajfa-5159	154	15	total	total	ADJ
ajfa-5159	154	16	capital	capital	NOUN
ajfa-5159	154	17	is	be	AUX
ajfa-5159	154	18	less	less	ADJ
ajfa-5159	154	19	than	than	ADP
ajfa-5159	154	20	vnd	vnd	PROPN
ajfa-5159	154	21	10	10	NUM
ajfa-5159	154	22	billion	billion	NUM
ajfa-5159	154	23	for	for	ADP
ajfa-5159	154	24	service	service	NOUN
ajfa-5159	154	25	sector	sector	NOUN
ajfa-5159	154	26	or	or	CCONJ
ajfa-5159	154	27	less	less	ADJ
ajfa-5159	154	28	than	than	ADP
ajfa-5159	154	29	vnd	vnd	PROPN
ajfa-5159	154	30	20	20	NUM
ajfa-5159	154	31	billion	billion	NUM
ajfa-5159	154	32	for	for	ADP
ajfa-5159	154	33	other	other	ADJ
ajfa-5159	154	34	sectors	sector	NOUN
ajfa-5159	154	35	,	,	PUNCT
ajfa-5159	154	36	2.medium	2.medium	NUM
ajfa-5159	154	37	if	if	SCONJ
ajfa-5159	154	38	it	it	PRON
ajfa-5159	154	39	is	be	AUX
ajfa-5159	154	40	from	from	ADP
ajfa-5159	154	41	vnd	vnd	PROPN
ajfa-5159	154	42	10	10	NUM
ajfa-5159	154	43	billion	billion	NUM
ajfa-5159	154	44	to	to	PART
ajfa-5159	154	45	under	under	ADP
ajfa-5159	154	46	vnd	vnd	PROPN
ajfa-5159	154	47	50	50	NUM
ajfa-5159	154	48	billion	billion	NUM
ajfa-5159	154	49	for	for	ADP
ajfa-5159	154	50	service	service	NOUN
ajfa-5159	154	51	sector	sector	NOUN
ajfa-5159	154	52	or	or	CCONJ
ajfa-5159	154	53	from	from	ADP
ajfa-5159	154	54	vnd	vnd	PROPN
ajfa-5159	154	55	20	20	NUM
ajfa-5159	154	56	billion	billion	NUM
ajfa-5159	154	57	to	to	PART
ajfa-5159	154	58	under	under	ADP
ajfa-5159	154	59	vnd	vnd	PROPN
ajfa-5159	154	60	100	100	NUM
ajfa-5159	154	61	billion	billion	NUM
ajfa-5159	154	62	for	for	ADP
ajfa-5159	154	63	other	other	ADJ
ajfa-5159	154	64	sectors	sector	NOUN
ajfa-5159	154	65	,	,	PUNCT
ajfa-5159	154	66	and	and	CCONJ
ajfa-5159	154	67	3.large	3.large	NUM
ajfa-5159	154	68	for	for	ADP
ajfa-5159	154	69	the	the	DET
ajfa-5159	154	70	others	other	NOUN
ajfa-5159	154	71	,	,	PUNCT
ajfa-5159	154	72	modified	modify	VERB
ajfa-5159	154	73	from	from	ADP
ajfa-5159	154	74	nguyen	nguyen	NOUN
ajfa-5159	154	75	(	(	PUNCT
ajfa-5159	154	76	2009	2009	NUM
ajfa-5159	154	77	)	)	PUNCT
ajfa-5159	154	78	.	.	PUNCT
ajfa-5159	155	1	firm	firm	ADJ
ajfa-5159	155	2	type	type	NOUN
ajfa-5159	155	3	(	(	PUNCT
ajfa-5159	155	4	chf2	chf2	NOUN
ajfa-5159	155	5	)	)	PUNCT
ajfa-5159	155	6	is	be	AUX
ajfa-5159	155	7	measured	measure	VERB
ajfa-5159	155	8	with	with	ADP
ajfa-5159	155	9	a	a	DET
ajfa-5159	155	10	three	three	NUM
ajfa-5159	155	11	-	-	PUNCT
ajfa-5159	155	12	point	point	NOUN
ajfa-5159	155	13	scale	scale	NOUN
ajfa-5159	155	14	that	that	PRON
ajfa-5159	155	15	includes	include	VERB
ajfa-5159	155	16	three	three	NUM
ajfa-5159	155	17	levels	level	NOUN
ajfa-5159	155	18	with	with	ADP
ajfa-5159	155	19	1.manufacturing	1.manufacturing	NUM
ajfa-5159	155	20	sector	sector	NOUN
ajfa-5159	155	21	,	,	PUNCT
ajfa-5159	155	22	2.manufacturing	2.manufacturing	NOUN
ajfa-5159	155	23	-	-	PUNCT
ajfa-5159	155	24	service	service	NOUN
ajfa-5159	155	25	sector	sector	NOUN
ajfa-5159	155	26	and	and	CCONJ
ajfa-5159	155	27	3.service	3.service	NUM
ajfa-5159	155	28	sector	sector	NOUN
ajfa-5159	155	29	,	,	PUNCT
ajfa-5159	155	30	modified	modify	VERB
ajfa-5159	155	31	from	from	ADP
ajfa-5159	155	32	taha	taha	PROPN
ajfa-5159	155	33	et	et	PROPN
ajfa-5159	155	34	al	al	PROPN
ajfa-5159	155	35	.	.	PROPN
ajfa-5159	156	1	(	(	PUNCT
ajfa-5159	156	2	2011	2011	NUM
ajfa-5159	156	3	)	)	PUNCT
ajfa-5159	156	4	and	and	CCONJ
ajfa-5159	156	5	brouthers	brouther	NOUN
ajfa-5159	156	6	et	et	PROPN
ajfa-5159	156	7	al	al	PROPN
ajfa-5159	156	8	.	.	PUNCT
ajfa-5159	157	1	(	(	PUNCT
ajfa-5159	157	2	2002	2002	NUM
ajfa-5159	157	3	)	)	PUNCT
ajfa-5159	157	4	.	.	PUNCT
ajfa-5159	158	1	firm	firm	ADJ
ajfa-5159	158	2	interdependence	interdependence	NOUN
ajfa-5159	158	3	or	or	CCONJ
ajfa-5159	158	4	the	the	DET
ajfa-5159	158	5	relationship	relationship	NOUN
ajfa-5159	158	6	between	between	ADP
ajfa-5159	158	7	sub	sub	NOUN
ajfa-5159	158	8	-	-	NOUN
ajfa-5159	158	9	units	unit	NOUN
ajfa-5159	158	10	within	within	ADP
ajfa-5159	158	11	the	the	DET
ajfa-5159	158	12	company	company	NOUN
ajfa-5159	158	13	(	(	PUNCT
ajfa-5159	158	14	chf3	chf3	PROPN
ajfa-5159	158	15	)	)	PUNCT
ajfa-5159	158	16	is	be	AUX
ajfa-5159	158	17	measured	measure	VERB
ajfa-5159	158	18	with	with	ADP
ajfa-5159	158	19	a	a	DET
ajfa-5159	158	20	three	three	NUM
ajfa-5159	158	21	-	-	PUNCT
ajfa-5159	158	22	point	point	NOUN
ajfa-5159	158	23	scale	scale	NOUN
ajfa-5159	158	24	that	that	PRON
ajfa-5159	158	25	includes	include	VERB
ajfa-5159	158	26	three	three	NUM
ajfa-5159	158	27	descriptions	description	NOUN
ajfa-5159	158	28	of	of	ADP
ajfa-5159	158	29	intra	intra	ADJ
ajfa-5159	158	30	-	-	ADJ
ajfa-5159	158	31	unit	unit	ADJ
ajfa-5159	158	32	work	work	NOUN
ajfa-5159	158	33	flow	flow	NOUN
ajfa-5159	158	34	integration	integration	NOUN
ajfa-5159	158	35	:	:	PUNCT
ajfa-5159	158	36	1.pooled	1.pooled	NUM
ajfa-5159	158	37	interdependence	interdependence	NOUN
ajfa-5159	158	38	,	,	PUNCT
ajfa-5159	158	39	2.sequential	2.sequential	NUM
ajfa-5159	158	40	interdependence	interdependence	NOUN
ajfa-5159	158	41	,	,	PUNCT
ajfa-5159	158	42	and	and	CCONJ
ajfa-5159	158	43	3.reciprocal	3.reciprocal	NUM
ajfa-5159	158	44	interdependence	interdependence	NOUN
ajfa-5159	158	45	,	,	PUNCT
ajfa-5159	158	46	adapted	adapt	VERB
ajfa-5159	158	47	from	from	ADP
ajfa-5159	158	48	chenhall	chenhall	NOUN
ajfa-5159	158	49	and	and	CCONJ
ajfa-5159	158	50	morris	morris	PROPN
ajfa-5159	158	51	(	(	PUNCT
ajfa-5159	158	52	1986	1986	NUM
ajfa-5159	158	53	)	)	PUNCT
ajfa-5159	158	54	,	,	PUNCT
ajfa-5159	158	55	and	and	CCONJ
ajfa-5159	158	56	ibadin	ibadin	NOUN
ajfa-5159	158	57	and	and	CCONJ
ajfa-5159	158	58	imoisili	imoisili	NOUN
ajfa-5159	158	59	(	(	PUNCT
ajfa-5159	158	60	2010	2010	NUM
ajfa-5159	158	61	)	)	PUNCT
ajfa-5159	158	62	.	.	PUNCT
ajfa-5159	159	1	after	after	ADP
ajfa-5159	159	2	obtaining	obtain	VERB
ajfa-5159	159	3	the	the	DET
ajfa-5159	159	4	data	datum	NOUN
ajfa-5159	159	5	,	,	PUNCT
ajfa-5159	159	6	we	we	PRON
ajfa-5159	159	7	employ	employ	VERB
ajfa-5159	159	8	the	the	DET
ajfa-5159	159	9	reliability	reliability	NOUN
ajfa-5159	159	10	and	and	CCONJ
ajfa-5159	159	11	confirmatory	confirmatory	NOUN
ajfa-5159	159	12	factor	factor	NOUN
ajfa-5159	159	13	analyses	analyse	VERB
ajfa-5159	159	14	to	to	PART
ajfa-5159	159	15	determine	determine	VERB
ajfa-5159	159	16	the	the	DET
ajfa-5159	159	17	validity	validity	NOUN
ajfa-5159	159	18	and	and	CCONJ
ajfa-5159	159	19	reliability	reliability	NOUN
ajfa-5159	159	20	of	of	ADP
ajfa-5159	159	21	the	the	DET
ajfa-5159	159	22	scales	scale	NOUN
ajfa-5159	159	23	.	.	PUNCT
ajfa-5159	160	1	the	the	DET
ajfa-5159	160	2	correlations	correlation	NOUN
ajfa-5159	160	3	among	among	ADP
ajfa-5159	160	4	the	the	DET
ajfa-5159	160	5	variables	variable	NOUN
ajfa-5159	160	6	are	be	AUX
ajfa-5159	160	7	then	then	ADV
ajfa-5159	160	8	calculated	calculate	VERB
ajfa-5159	160	9	to	to	PART
ajfa-5159	160	10	test	test	VERB
ajfa-5159	160	11	whether	whether	SCONJ
ajfa-5159	160	12	the	the	DET
ajfa-5159	160	13	problem	problem	NOUN
ajfa-5159	160	14	of	of	ADP
ajfa-5159	160	15	multicollinearity	multicollinearity	NOUN
ajfa-5159	160	16	exists	exist	VERB
ajfa-5159	160	17	in	in	ADP
ajfa-5159	160	18	our	our	PRON
ajfa-5159	160	19	data	datum	NOUN
ajfa-5159	160	20	.	.	PUNCT
ajfa-5159	161	1	next	next	ADV
ajfa-5159	161	2	,	,	PUNCT
ajfa-5159	161	3	we	we	PRON
ajfa-5159	161	4	carry	carry	VERB
ajfa-5159	161	5	out	out	ADP
ajfa-5159	161	6	regression	regression	NOUN
ajfa-5159	161	7	analyses	analysis	NOUN
ajfa-5159	161	8	and	and	CCONJ
ajfa-5159	161	9	the	the	DET
ajfa-5159	161	10	directed	direct	VERB
ajfa-5159	161	11	acyclic	acyclic	ADJ
ajfa-5159	161	12	graph	graph	NOUN
ajfa-5159	161	13	model	model	NOUN
ajfa-5159	161	14	to	to	PART
ajfa-5159	161	15	investigate	investigate	VERB
ajfa-5159	161	16	the	the	DET
ajfa-5159	161	17	causal	causal	ADJ
ajfa-5159	161	18	relationships	relationship	NOUN
ajfa-5159	161	19	.	.	PUNCT
ajfa-5159	162	1	then	then	ADV
ajfa-5159	162	2	,	,	PUNCT
ajfa-5159	162	3	we	we	PRON
ajfa-5159	162	4	apply	apply	VERB
ajfa-5159	162	5	the	the	DET
ajfa-5159	162	6	procedure	procedure	NOUN
ajfa-5159	162	7	suggested	suggest	VERB
ajfa-5159	162	8	by	by	ADP
ajfa-5159	162	9	sobel	sobel	PROPN
ajfa-5159	162	10	(	(	PUNCT
ajfa-5159	162	11	1982	1982	NUM
ajfa-5159	162	12	)	)	PUNCT
ajfa-5159	162	13	to	to	PART
ajfa-5159	162	14	test	test	VERB
ajfa-5159	162	15	the	the	DET
ajfa-5159	162	16	statistical	statistical	ADJ
ajfa-5159	162	17	significance	significance	NOUN
ajfa-5159	162	18	for	for	ADP
ajfa-5159	162	19	the	the	DET
ajfa-5159	162	20	intermediate	intermediate	ADJ
ajfa-5159	162	21	role	role	NOUN
ajfa-5159	162	22	of	of	ADP
ajfa-5159	162	23	corporate	corporate	ADJ
ajfa-5159	162	24	governance	governance	NOUN
ajfa-5159	162	25	structure	structure	NOUN
ajfa-5159	162	26	in	in	ADP
ajfa-5159	162	27	the	the	DET
ajfa-5159	162	28	effects	effect	NOUN
ajfa-5159	162	29	of	of	ADP
ajfa-5159	162	30	asian	asian	ADJ
ajfa-5159	162	31	journal	journal	NOUN
ajfa-5159	162	32	of	of	ADP
ajfa-5159	162	33	finance	finance	PROPN
ajfa-5159	162	34	&	&	CCONJ
ajfa-5159	162	35	accounting	accounting	PROPN
ajfa-5159	162	36	issn	issn	PROPN
ajfa-5159	162	37	1946	1946	NUM
ajfa-5159	162	38	-	-	PUNCT
ajfa-5159	162	39	052x	052x	PROPN
ajfa-5159	162	40	2014	2014	NUM
ajfa-5159	162	41	,	,	PUNCT
ajfa-5159	162	42	vol	vol	NOUN
ajfa-5159	162	43	.	.	PROPN
ajfa-5159	163	1	6	6	NUM
ajfa-5159	163	2	,	,	PUNCT
ajfa-5159	163	3	no	no	INTJ
ajfa-5159	163	4	.	.	NOUN
ajfa-5159	163	5	1	1	NUM
ajfa-5159	163	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	163	7	225	225	NUM
ajfa-5159	163	8	adopting	adopt	VERB
ajfa-5159	163	9	management	management	NOUN
ajfa-5159	163	10	accounting	accounting	NOUN
ajfa-5159	163	11	systems	system	NOUN
ajfa-5159	163	12	in	in	ADP
ajfa-5159	163	13	business	business	NOUN
ajfa-5159	163	14	on	on	ADP
ajfa-5159	163	15	firm	firm	ADJ
ajfa-5159	163	16	performance	performance	NOUN
ajfa-5159	163	17	.	.	PUNCT
ajfa-5159	164	1	finally	finally	ADV
ajfa-5159	164	2	,	,	PUNCT
ajfa-5159	164	3	we	we	PRON
ajfa-5159	164	4	will	will	AUX
ajfa-5159	164	5	employ	employ	VERB
ajfa-5159	164	6	the	the	DET
ajfa-5159	164	7	interaction	interaction	NOUN
ajfa-5159	164	8	variable	variable	ADJ
ajfa-5159	164	9	analysis	analysis	NOUN
ajfa-5159	164	10	to	to	PART
ajfa-5159	164	11	examine	examine	VERB
ajfa-5159	164	12	the	the	DET
ajfa-5159	164	13	moderating	moderate	VERB
ajfa-5159	164	14	role	role	NOUN
ajfa-5159	164	15	of	of	ADP
ajfa-5159	164	16	corporate	corporate	ADJ
ajfa-5159	164	17	governance	governance	NOUN
ajfa-5159	164	18	structure	structure	NOUN
ajfa-5159	164	19	in	in	ADP
ajfa-5159	164	20	the	the	DET
ajfa-5159	164	21	relationship	relationship	NOUN
ajfa-5159	164	22	between	between	ADP
ajfa-5159	164	23	the	the	DET
ajfa-5159	164	24	adoption	adoption	NOUN
ajfa-5159	164	25	of	of	ADP
ajfa-5159	164	26	management	management	NOUN
ajfa-5159	164	27	accounting	accounting	NOUN
ajfa-5159	164	28	systems	system	NOUN
ajfa-5159	164	29	and	and	CCONJ
ajfa-5159	164	30	firm	firm	ADJ
ajfa-5159	164	31	performance	performance	NOUN
ajfa-5159	164	32	.	.	PUNCT
ajfa-5159	165	1	4	4	X
ajfa-5159	165	2	.	.	X
ajfa-5159	165	3	empirical	empirical	ADJ
ajfa-5159	165	4	results	result	NOUN
ajfa-5159	165	5	to	to	PART
ajfa-5159	165	6	examine	examine	VERB
ajfa-5159	165	7	the	the	DET
ajfa-5159	165	8	properties	property	NOUN
ajfa-5159	165	9	of	of	ADP
ajfa-5159	165	10	measurement	measurement	NOUN
ajfa-5159	165	11	scales	scale	NOUN
ajfa-5159	165	12	and	and	CCONJ
ajfa-5159	165	13	the	the	DET
ajfa-5159	165	14	items	item	NOUN
ajfa-5159	165	15	making	make	VERB
ajfa-5159	165	16	up	up	ADP
ajfa-5159	165	17	the	the	DET
ajfa-5159	165	18	scales	scale	NOUN
ajfa-5159	165	19	,	,	PUNCT
ajfa-5159	165	20	we	we	PRON
ajfa-5159	165	21	carry	carry	VERB
ajfa-5159	165	22	out	out	ADP
ajfa-5159	165	23	the	the	DET
ajfa-5159	165	24	reliability	reliability	NOUN
ajfa-5159	165	25	analysis	analysis	NOUN
ajfa-5159	165	26	,	,	PUNCT
ajfa-5159	165	27	which	which	PRON
ajfa-5159	165	28	is	be	AUX
ajfa-5159	165	29	a	a	DET
ajfa-5159	165	30	technique	technique	NOUN
ajfa-5159	165	31	calculating	calculate	VERB
ajfa-5159	165	32	a	a	DET
ajfa-5159	165	33	number	number	NOUN
ajfa-5159	165	34	of	of	ADP
ajfa-5159	165	35	commonly	commonly	ADV
ajfa-5159	165	36	used	use	VERB
ajfa-5159	165	37	measures	measure	NOUN
ajfa-5159	165	38	of	of	ADP
ajfa-5159	165	39	scale	scale	NOUN
ajfa-5159	165	40	reliability	reliability	NOUN
ajfa-5159	165	41	and	and	CCONJ
ajfa-5159	165	42	offering	offer	VERB
ajfa-5159	165	43	information	information	NOUN
ajfa-5159	165	44	on	on	ADP
ajfa-5159	165	45	the	the	DET
ajfa-5159	165	46	correlations	correlation	NOUN
ajfa-5159	165	47	between	between	ADP
ajfa-5159	165	48	separate	separate	ADJ
ajfa-5159	165	49	items	item	NOUN
ajfa-5159	165	50	in	in	ADP
ajfa-5159	165	51	the	the	DET
ajfa-5159	165	52	scale	scale	NOUN
ajfa-5159	165	53	.	.	PUNCT
ajfa-5159	166	1	the	the	DET
ajfa-5159	166	2	item	item	NOUN
ajfa-5159	166	3	-	-	PUNCT
ajfa-5159	166	4	total	total	NOUN
ajfa-5159	166	5	correlation	correlation	NOUN
ajfa-5159	166	6	of	of	ADP
ajfa-5159	166	7	‘	'	PUNCT
ajfa-5159	166	8	mas6balanced	mas6balanced	ADJ
ajfa-5159	166	9	scorecard	scorecard	NOUN
ajfa-5159	166	10	’	'	PUNCT
ajfa-5159	166	11	is	be	AUX
ajfa-5159	166	12	0.336	0.336	NUM
ajfa-5159	166	13	(	(	PUNCT
ajfa-5159	166	14	untabulated	untabulated	ADJ
ajfa-5159	166	15	)	)	PUNCT
ajfa-5159	166	16	smaller	small	ADJ
ajfa-5159	166	17	than	than	ADP
ajfa-5159	166	18	0.5	0.5	NUM
ajfa-5159	166	19	,	,	PUNCT
ajfa-5159	166	20	the	the	DET
ajfa-5159	166	21	preferable	preferable	ADJ
ajfa-5159	166	22	level	level	NOUN
ajfa-5159	166	23	suggested	suggest	VERB
ajfa-5159	166	24	by	by	ADP
ajfa-5159	166	25	nunnally	nunnally	PROPN
ajfa-5159	166	26	(	(	PUNCT
ajfa-5159	166	27	1978	1978	NUM
ajfa-5159	166	28	)	)	PUNCT
ajfa-5159	166	29	,	,	PUNCT
ajfa-5159	166	30	hence	hence	ADV
ajfa-5159	166	31	this	this	DET
ajfa-5159	166	32	item	item	NOUN
ajfa-5159	166	33	is	be	AUX
ajfa-5159	166	34	taken	take	VERB
ajfa-5159	166	35	away	away	ADV
ajfa-5159	166	36	from	from	ADP
ajfa-5159	166	37	our	our	PRON
ajfa-5159	166	38	data	datum	NOUN
ajfa-5159	166	39	.	.	PUNCT
ajfa-5159	167	1	eventually	eventually	ADV
ajfa-5159	167	2	,	,	PUNCT
ajfa-5159	167	3	the	the	DET
ajfa-5159	167	4	21	21	NUM
ajfa-5159	167	5	other	other	ADJ
ajfa-5159	167	6	items	item	NOUN
ajfa-5159	167	7	(	(	PUNCT
ajfa-5159	167	8	of	of	ADP
ajfa-5159	167	9	the	the	DET
ajfa-5159	167	10	3	3	NUM
ajfa-5159	167	11	main	main	ADJ
ajfa-5159	167	12	variables	variable	NOUN
ajfa-5159	167	13	:	:	PUNCT
ajfa-5159	167	14	3	3	NUM
ajfa-5159	167	15	items	item	NOUN
ajfa-5159	167	16	for	for	ADP
ajfa-5159	167	17	cgs	cgs	NOUN
ajfa-5159	167	18	,	,	PUNCT
ajfa-5159	167	19	5	5	NUM
ajfa-5159	167	20	items	item	NOUN
ajfa-5159	167	21	for	for	ADP
ajfa-5159	167	22	mas	mas	PROPN
ajfa-5159	167	23	,	,	PUNCT
ajfa-5159	167	24	5	5	NUM
ajfa-5159	167	25	items	item	NOUN
ajfa-5159	167	26	for	for	ADP
ajfa-5159	167	27	fpf	fpf	NOUN
ajfa-5159	167	28	,	,	PUNCT
ajfa-5159	167	29	5	5	NUM
ajfa-5159	167	30	items	item	NOUN
ajfa-5159	167	31	for	for	ADP
ajfa-5159	167	32	eun	eun	NOUN
ajfa-5159	167	33	and	and	CCONJ
ajfa-5159	167	34	3	3	NUM
ajfa-5159	167	35	items	item	NOUN
ajfa-5159	167	36	for	for	ADP
ajfa-5159	167	37	chf	chf	NOUN
ajfa-5159	167	38	)	)	PUNCT
ajfa-5159	167	39	obtain	obtain	VERB
ajfa-5159	167	40	the	the	DET
ajfa-5159	167	41	good	good	ADJ
ajfa-5159	167	42	outcomes	outcome	NOUN
ajfa-5159	167	43	for	for	ADP
ajfa-5159	167	44	the	the	DET
ajfa-5159	167	45	reliability	reliability	NOUN
ajfa-5159	167	46	,	,	PUNCT
ajfa-5159	167	47	which	which	PRON
ajfa-5159	167	48	is	be	AUX
ajfa-5159	167	49	shown	show	VERB
ajfa-5159	167	50	in	in	ADP
ajfa-5159	167	51	table	table	NOUN
ajfa-5159	167	52	1	1	NUM
ajfa-5159	167	53	.	.	PUNCT
ajfa-5159	167	54	table	table	NOUN
ajfa-5159	167	55	1	1	NUM
ajfa-5159	167	56	.	.	PUNCT
ajfa-5159	167	57	outcomes	outcome	NOUN
ajfa-5159	167	58	from	from	ADP
ajfa-5159	167	59	reliability	reliability	NOUN
ajfa-5159	167	60	analysis	analysis	NOUN
ajfa-5159	167	61	table	table	NOUN
ajfa-5159	167	62	1	1	NUM
ajfa-5159	167	63	reveals	reveal	VERB
ajfa-5159	167	64	that	that	SCONJ
ajfa-5159	167	65	all	all	DET
ajfa-5159	167	66	the	the	DET
ajfa-5159	167	67	21	21	NUM
ajfa-5159	167	68	remaining	remain	VERB
ajfa-5159	167	69	items	item	NOUN
ajfa-5159	167	70	take	take	VERB
ajfa-5159	167	71	their	their	PRON
ajfa-5159	167	72	own	own	ADJ
ajfa-5159	167	73	item	item	NOUN
ajfa-5159	167	74	-	-	PUNCT
ajfa-5159	167	75	total	total	NOUN
ajfa-5159	167	76	correlations	correlation	NOUN
ajfa-5159	167	77	larger	large	ADJ
ajfa-5159	167	78	than	than	ADP
ajfa-5159	167	79	0.5	0.5	NUM
ajfa-5159	167	80	.	.	PUNCT
ajfa-5159	168	1	the	the	DET
ajfa-5159	168	2	variable	variable	ADJ
ajfa-5159	168	3	“	"	PUNCT
ajfa-5159	168	4	the	the	DET
ajfa-5159	168	5	majority	majority	NOUN
ajfa-5159	168	6	of	of	ADP
ajfa-5159	168	7	outside	outside	ADJ
ajfa-5159	168	8	directorscgs1	directorscgs1	NOUN
ajfa-5159	168	9	”	"	PUNCT
ajfa-5159	168	10	and	and	CCONJ
ajfa-5159	168	11	“	"	PUNCT
ajfa-5159	168	12	the	the	DET
ajfa-5159	168	13	majority	majority	NOUN
ajfa-5159	168	14	of	of	ADP
ajfa-5159	168	15	outside	outside	ADJ
ajfa-5159	168	16	supervisorscgs2	supervisorscgs2	PROPN
ajfa-5159	168	17	”	"	PUNCT
ajfa-5159	168	18	receive	receive	VERB
ajfa-5159	168	19	the	the	DET
ajfa-5159	168	20	lowest	low	ADJ
ajfa-5159	168	21	item	item	NOUN
ajfa-5159	168	22	-	-	PUNCT
ajfa-5159	168	23	total	total	NOUN
ajfa-5159	168	24	correlation	correlation	NOUN
ajfa-5159	168	25	of	of	ADP
ajfa-5159	168	26	0.583	0.583	NUM
ajfa-5159	168	27	;	;	PUNCT
ajfa-5159	168	28	whereas	whereas	SCONJ
ajfa-5159	168	29	the	the	DET
ajfa-5159	168	30	variable	variable	ADJ
ajfa-5159	168	31	“	"	PUNCT
ajfa-5159	168	32	activity	activity	NOUN
ajfa-5159	168	33	based	base	VERB
ajfa-5159	168	34	costingmas4	costingmas4	NOUN
ajfa-5159	168	35	”	"	PUNCT
ajfa-5159	168	36	achieves	achieve	VERB
ajfa-5159	168	37	the	the	DET
ajfa-5159	168	38	highest	high	ADJ
ajfa-5159	168	39	value	value	NOUN
ajfa-5159	168	40	of	of	ADP
ajfa-5159	168	41	0.771	0.771	NUM
ajfa-5159	168	42	.	.	PUNCT
ajfa-5159	169	1	all	all	PRON
ajfa-5159	169	2	of	of	ADP
ajfa-5159	169	3	them	they	PRON
ajfa-5159	169	4	pass	pass	VERB
ajfa-5159	169	5	the	the	DET
ajfa-5159	169	6	0.5	0.5	NUM
ajfa-5159	169	7	limit	limit	NOUN
ajfa-5159	169	8	suggested	suggest	VERB
ajfa-5159	169	9	by	by	ADP
ajfa-5159	169	10	nunnally	nunnally	PROPN
ajfa-5159	169	11	(	(	PUNCT
ajfa-5159	169	12	1978	1978	NUM
ajfa-5159	169	13	)	)	PUNCT
ajfa-5159	169	14	.	.	PUNCT
ajfa-5159	170	1	in	in	ADP
ajfa-5159	170	2	addition	addition	NOUN
ajfa-5159	170	3	,	,	PUNCT
ajfa-5159	170	4	all	all	DET
ajfa-5159	170	5	the	the	DET
ajfa-5159	170	6	cronbach	cronbach	NOUN
ajfa-5159	170	7	’s	’s	PART
ajfa-5159	170	8	alphas	alpha	NOUN
ajfa-5159	170	9	exceed	exceed	VERB
ajfa-5159	170	10	the	the	DET
ajfa-5159	170	11	smallest	small	ADJ
ajfa-5159	170	12	level	level	NOUN
ajfa-5159	170	13	of	of	ADP
ajfa-5159	170	14	0.7	0.7	NUM
ajfa-5159	170	15	,	,	PUNCT
ajfa-5159	170	16	stipulated	stipulate	VERB
ajfa-5159	170	17	by	by	ADP
ajfa-5159	170	18	nunnally	nunnally	PROPN
ajfa-5159	170	19	(	(	PUNCT
ajfa-5159	170	20	1978	1978	NUM
ajfa-5159	170	21	)	)	PUNCT
ajfa-5159	170	22	.	.	PUNCT
ajfa-5159	171	1	accordingly	accordingly	ADV
ajfa-5159	171	2	,	,	PUNCT
ajfa-5159	171	3	they	they	PRON
ajfa-5159	171	4	are	be	AUX
ajfa-5159	171	5	reasonably	reasonably	ADV
ajfa-5159	171	6	retained	retain	VERB
ajfa-5159	171	7	for	for	ADP
ajfa-5159	171	8	next	next	ADJ
ajfa-5159	171	9	analyses	analysis	NOUN
ajfa-5159	171	10	.	.	PUNCT
ajfa-5159	172	1	next	next	ADV
ajfa-5159	172	2	,	,	PUNCT
ajfa-5159	172	3	we	we	PRON
ajfa-5159	172	4	would	would	AUX
ajfa-5159	172	5	like	like	VERB
ajfa-5159	172	6	to	to	PART
ajfa-5159	172	7	test	test	VERB
ajfa-5159	172	8	whether	whether	SCONJ
ajfa-5159	172	9	the	the	DET
ajfa-5159	172	10	measures	measure	NOUN
ajfa-5159	172	11	of	of	ADP
ajfa-5159	172	12	a	a	DET
ajfa-5159	172	13	factor	factor	NOUN
ajfa-5159	172	14	are	be	AUX
ajfa-5159	172	15	consistent	consistent	ADJ
ajfa-5159	172	16	with	with	ADP
ajfa-5159	172	17	the	the	DET
ajfa-5159	172	18	theoretical	theoretical	ADJ
ajfa-5159	172	19	notions	notion	NOUN
ajfa-5159	172	20	implied	imply	VERB
ajfa-5159	172	21	from	from	ADP
ajfa-5159	172	22	previous	previous	ADJ
ajfa-5159	172	23	analytic	analytic	ADJ
ajfa-5159	172	24	research	research	NOUN
ajfa-5159	172	25	by	by	ADP
ajfa-5159	172	26	performing	perform	VERB
ajfa-5159	172	27	the	the	DET
ajfa-5159	172	28	confirmatory	confirmatory	ADJ
ajfa-5159	172	29	asian	asian	ADJ
ajfa-5159	172	30	journal	journal	PROPN
ajfa-5159	172	31	of	of	ADP
ajfa-5159	172	32	finance	finance	PROPN
ajfa-5159	172	33	&	&	CCONJ
ajfa-5159	172	34	accounting	accounting	PROPN
ajfa-5159	172	35	issn	issn	PROPN
ajfa-5159	172	36	1946	1946	NUM
ajfa-5159	172	37	-	-	PUNCT
ajfa-5159	172	38	052x	052x	PROPN
ajfa-5159	172	39	2014	2014	NUM
ajfa-5159	172	40	,	,	PUNCT
ajfa-5159	172	41	vol	vol	NOUN
ajfa-5159	172	42	.	.	PROPN
ajfa-5159	172	43	6	6	NUM
ajfa-5159	172	44	,	,	PUNCT
ajfa-5159	172	45	no	no	INTJ
ajfa-5159	172	46	.	.	NOUN
ajfa-5159	172	47	1	1	NUM
ajfa-5159	172	48	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5159	172	49	226	226	NUM
ajfa-5159	172	50	factor	factor	NOUN
ajfa-5159	172	51	analysis	analysis	NOUN
ajfa-5159	172	52	.	.	PUNCT
ajfa-5159	173	1	the	the	DET
ajfa-5159	173	2	purpose	purpose	NOUN
ajfa-5159	173	3	of	of	ADP
ajfa-5159	173	4	confirmatory	confirmatory	NOUN
ajfa-5159	173	5	factor	factor	NOUN
ajfa-5159	173	6	analysis	analysis	NOUN
ajfa-5159	173	7	is	be	AUX
ajfa-5159	173	8	to	to	PART
ajfa-5159	173	9	test	test	VERB
ajfa-5159	173	10	if	if	SCONJ
ajfa-5159	173	11	the	the	DET
ajfa-5159	173	12	data	datum	NOUN
ajfa-5159	173	13	fits	fit	VERB
ajfa-5159	173	14	a	a	DET
ajfa-5159	173	15	hypothesized	hypothesized	ADJ
ajfa-5159	173	16	measurement	measurement	NOUN
ajfa-5159	173	17	model	model	NOUN
ajfa-5159	173	18	.	.	PUNCT
ajfa-5159	174	1	if	if	SCONJ
ajfa-5159	174	2	the	the	DET
ajfa-5159	174	3	fit	fit	NOUN
ajfa-5159	174	4	is	be	AUX
ajfa-5159	174	5	poor	poor	ADJ
ajfa-5159	174	6	,	,	PUNCT
ajfa-5159	174	7	it	it	PRON
ajfa-5159	174	8	can	can	AUX
ajfa-5159	174	9	be	be	AUX
ajfa-5159	174	10	because	because	SCONJ
ajfa-5159	174	11	of	of	ADP
ajfa-5159	174	12	some	some	DET
ajfa-5159	174	13	items	item	NOUN
ajfa-5159	174	14	measuring	measure	VERB
ajfa-5159	174	15	multiple	multiple	ADJ
ajfa-5159	174	16	factors	factor	NOUN
ajfa-5159	174	17	or	or	CCONJ
ajfa-5159	174	18	/	/	SYM
ajfa-5159	174	19	and	and	CCONJ
ajfa-5159	174	20	some	some	DET
ajfa-5159	174	21	items	item	NOUN
ajfa-5159	174	22	within	within	ADP
ajfa-5159	174	23	a	a	DET
ajfa-5159	174	24	factor	factor	NOUN
ajfa-5159	174	25	are	be	AUX
ajfa-5159	174	26	more	more	ADV
ajfa-5159	174	27	correlated	correlate	VERB
ajfa-5159	174	28	to	to	ADP
ajfa-5159	174	29	each	each	DET
ajfa-5159	174	30	other	other	ADJ
ajfa-5159	174	31	than	than	ADP
ajfa-5159	174	32	to	to	ADP
ajfa-5159	174	33	others	other	NOUN
ajfa-5159	174	34	;	;	PUNCT
ajfa-5159	174	35	as	as	ADP
ajfa-5159	174	36	a	a	DET
ajfa-5159	174	37	result	result	NOUN
ajfa-5159	174	38	,	,	PUNCT
ajfa-5159	174	39	the	the	DET
ajfa-5159	174	40	model	model	NOUN
ajfa-5159	174	41	will	will	AUX
ajfa-5159	174	42	be	be	AUX
ajfa-5159	174	43	rejected	reject	VERB
ajfa-5159	174	44	or	or	CCONJ
ajfa-5159	174	45	/	/	SYM
ajfa-5159	174	46	and	and	CCONJ
ajfa-5159	174	47	necessarily	necessarily	ADV
ajfa-5159	174	48	reconsidered	reconsider	VERB
ajfa-5159	174	49	.	.	PUNCT
ajfa-5159	175	1	the	the	DET
ajfa-5159	175	2	confirmatory	confirmatory	ADJ
ajfa-5159	175	3	factor	factor	NOUN
ajfa-5159	175	4	analysis	analysis	NOUN
ajfa-5159	175	5	yields	yield	NOUN
ajfa-5159	175	6	the	the	DET
ajfa-5159	175	7	results	result	NOUN
ajfa-5159	175	8	exhibited	exhibit	VERB
ajfa-5159	175	9	in	in	ADP
ajfa-5159	175	10	tables	table	NOUN
ajfa-5159	175	11	2	2	NUM
ajfa-5159	175	12	,	,	PUNCT
ajfa-5159	175	13	3	3	NUM
ajfa-5159	175	14	and	and	CCONJ
ajfa-5159	175	15	4	4	NUM
ajfa-5159	175	16	.	.	NOUN
ajfa-5159	175	17	table	table	NOUN
ajfa-5159	175	18	2	2	NUM
ajfa-5159	175	19	.	.	PUNCT
ajfa-5159	175	20	indicators	indicator	NOUN
ajfa-5159	175	21	for	for	ADP
ajfa-5159	175	22	goodness	goodness	NOUN
ajfa-5159	175	23	of	of	ADP
ajfa-5159	175	24	fit	fit	ADJ
ajfa-5159	175	25	the	the	DET
ajfa-5159	175	26	first	first	ADJ
ajfa-5159	175	27	criterion	criterion	NOUN
ajfa-5159	175	28	to	to	PART
ajfa-5159	175	29	assess	assess	VERB
ajfa-5159	175	30	the	the	DET
ajfa-5159	175	31	hypothesized	hypothesized	ADJ
ajfa-5159	175	32	measurement	measurement	NOUN
ajfa-5159	175	33	model	model	NOUN
ajfa-5159	175	34	is	be	AUX
ajfa-5159	175	35	the	the	DET
ajfa-5159	175	36	goodness	goodness	NOUN
ajfa-5159	175	37	of	of	ADP
ajfa-5159	175	38	fit	fit	ADJ
ajfa-5159	175	39	to	to	ADP
ajfa-5159	175	40	the	the	DET
ajfa-5159	175	41	model	model	NOUN
ajfa-5159	175	42	.	.	PUNCT
ajfa-5159	176	1	the	the	DET
ajfa-5159	176	2	indicators	indicator	NOUN
ajfa-5159	176	3	for	for	ADP
ajfa-5159	176	4	evaluating	evaluate	VERB
ajfa-5159	176	5	the	the	DET
ajfa-5159	176	6	goodness	goodness	NOUN
ajfa-5159	176	7	of	of	ADP
ajfa-5159	176	8	fit	fit	NOUN
ajfa-5159	176	9	are	be	AUX
ajfa-5159	176	10	provided	provide	VERB
ajfa-5159	176	11	in	in	ADP
ajfa-5159	176	12	table	table	NOUN
ajfa-5159	176	13	2	2	NUM
ajfa-5159	176	14	.	.	PUNCT
ajfa-5159	176	15	χ2	χ2	PROPN
ajfa-5159	176	16	/	/	SYM
ajfa-5159	176	17	df	df	NOUN
ajfa-5159	176	18	of	of	ADP
ajfa-5159	176	19	2.443	2.443	NUM
ajfa-5159	176	20	belongs	belong	VERB
ajfa-5159	176	21	to	to	ADP
ajfa-5159	176	22	the	the	DET
ajfa-5159	176	23	range	range	NOUN
ajfa-5159	176	24	of	of	ADP
ajfa-5159	176	25	2	2	NUM
ajfa-5159	176	26	–	–	PUNCT
ajfa-5159	176	27	3	3	NUM
ajfa-5159	176	28	,	,	PUNCT
ajfa-5159	176	29	the	the	DET
ajfa-5159	176	30	preferable	preferable	ADJ
ajfa-5159	176	31	limit	limit	NOUN
ajfa-5159	176	32	proposed	propose	VERB
ajfa-5159	176	33	by	by	ADP
ajfa-5159	176	34	koufaris	koufaris	PROPN
ajfa-5159	176	35	and	and	CCONJ
ajfa-5159	176	36	hampton	hampton	PROPN
ajfa-5159	176	37	-	-	PUNCT
ajfa-5159	176	38	sosa	sosa	PROPN
ajfa-5159	176	39	(	(	PUNCT
ajfa-5159	176	40	2002	2002	NUM
ajfa-5159	176	41	)	)	PUNCT
ajfa-5159	176	42	.	.	PUNCT
ajfa-5159	177	1	all	all	DET
ajfa-5159	177	2	the	the	DET
ajfa-5159	177	3	indicators	indicator	NOUN
ajfa-5159	177	4	ifi	ifi	PROPN
ajfa-5159	177	5	,	,	PUNCT
ajfa-5159	177	6	tli	tli	PROPN
ajfa-5159	177	7	,	,	PUNCT
ajfa-5159	177	8	and	and	CCONJ
ajfa-5159	177	9	cfi	cfi	PROPN
ajfa-5159	177	10	exceed	exceed	VERB
ajfa-5159	177	11	0.9	0.9	NUM
ajfa-5159	177	12	,	,	PUNCT
ajfa-5159	177	13	passing	pass	VERB
ajfa-5159	177	14	the	the	DET
ajfa-5159	177	15	smallest	small	ADJ
ajfa-5159	177	16	level	level	NOUN
ajfa-5159	177	17	suggested	suggest	VERB
ajfa-5159	177	18	by	by	ADP
ajfa-5159	177	19	hair	hair	NOUN
ajfa-5159	177	20	et	et	PROPN
ajfa-5159	177	21	al	al	PROPN
ajfa-5159	177	22	.	.	PUNCT
ajfa-5159	178	1	(	(	PUNCT
ajfa-5159	178	2	2009	2009	NUM
ajfa-5159	178	3	)	)	PUNCT
ajfa-5159	178	4	.	.	PUNCT
ajfa-5159	179	1	rmsea	rmsea	NOUN
ajfa-5159	179	2	(	(	PUNCT
ajfa-5159	179	3	root	root	NOUN
ajfa-5159	179	4	mean	mean	VERB
ajfa-5159	179	5	square	square	ADJ
ajfa-5159	179	6	error	error	NOUN
ajfa-5159	179	7	of	of	ADP
ajfa-5159	179	8	approximation	approximation	NOUN
ajfa-5159	179	9	)	)	PUNCT
ajfa-5159	179	10	obtains	obtain	VERB
ajfa-5159	179	11	the	the	DET
ajfa-5159	179	12	value	value	NOUN
ajfa-5159	179	13	of	of	ADP
ajfa-5159	179	14	0.066	0.066	NUM
ajfa-5159	179	15	smaller	small	ADJ
ajfa-5159	179	16	than	than	ADP
ajfa-5159	179	17	the	the	DET
ajfa-5159	179	18	0.08	0.08	NUM
ajfa-5159	179	19	level	level	NOUN
ajfa-5159	179	20	offered	offer	VERB
ajfa-5159	179	21	by	by	ADP
ajfa-5159	179	22	hair	hair	NOUN
ajfa-5159	179	23	et	et	PROPN
ajfa-5159	179	24	al	al	PROPN
ajfa-5159	179	25	.	.	PUNCT
ajfa-5159	180	1	(	(	PUNCT
ajfa-5159	180	2	2009	2009	NUM
ajfa-5159	180	3	)	)	PUNCT
ajfa-5159	180	4	.	.	PUNCT
ajfa-5159	181	1	overall	overall	ADV
ajfa-5159	181	2	,	,	PUNCT
ajfa-5159	181	3	those	those	DET
ajfa-5159	181	4	indices	index	NOUN
ajfa-5159	181	5	imply	imply	VERB
ajfa-5159	181	6	that	that	SCONJ
ajfa-5159	181	7	our	our	PRON
ajfa-5159	181	8	hypothesized	hypothesized	ADJ
ajfa-5159	181	9	measurement	measurement	NOUN
ajfa-5159	181	10	model	model	NOUN
ajfa-5159	181	11	satisfies	satisfy	VERB
ajfa-5159	181	12	the	the	DET
ajfa-5159	181	13	goodness	goodness	NOUN
ajfa-5159	181	14	of	of	ADP
ajfa-5159	181	15	fit	fit	ADJ
ajfa-5159	181	16	to	to	ADP
ajfa-5159	181	17	the	the	DET
ajfa-5159	181	18	data	datum	NOUN
ajfa-5159	181	19	.	.	PUNCT
ajfa-5159	182	1	factor	factor	NOUN
ajfa-5159	182	2	loadings	loading	NOUN
ajfa-5159	182	3	,	,	PUNCT
ajfa-5159	182	4	average	average	ADJ
ajfa-5159	182	5	variance	variance	NOUN
ajfa-5159	182	6	extracted	extract	VERB
ajfa-5159	182	7	(	(	PUNCT
ajfa-5159	182	8	ave	ave	NOUN
ajfa-5159	182	9	)	)	PUNCT
ajfa-5159	182	10	and	and	CCONJ
ajfa-5159	182	11	construct	construct	VERB
ajfa-5159	182	12	reliability	reliability	NOUN
ajfa-5159	182	13	(	(	PUNCT
ajfa-5159	182	14	cr	cr	NOUN
ajfa-5159	182	15	)	)	PUNCT
ajfa-5159	182	16	are	be	AUX
ajfa-5159	182	17	specifically	specifically	ADV
ajfa-5159	182	18	considered	consider	VERB
ajfa-5159	182	19	in	in	ADP
ajfa-5159	182	20	order	order	NOUN
ajfa-5159	182	21	to	to	PART
ajfa-5159	182	22	evaluate	evaluate	VERB
ajfa-5159	182	23	convergent	convergent	ADJ
ajfa-5159	182	24	validity	validity	NOUN
ajfa-5159	182	25	,	,	PUNCT
ajfa-5159	182	26	in	in	ADP
ajfa-5159	182	27	which	which	PRON
ajfa-5159	182	28	ave	ave	NOUN
ajfa-5159	182	29	=	=	SYM
ajfa-5159	182	30	∑	∑	PUNCT
ajfa-5159	182	31	n	n	PROPN
ajfa-5159	182	32	and	and	CCONJ
ajfa-5159	182	33	cr	cr	NOUN
ajfa-5159	182	34	=	=	SYM
ajfa-5159	183	1	∑∑	∑∑	PROPN
ajfa-5159	183	2	∑	∑	PUNCT
ajfa-5159	183	3	;	;	PUNCT
ajfa-5159	183	4	where	where	SCONJ
ajfa-5159	183	5	:	:	PUNCT
ajfa-5159	183	6	li	li	PROPN
ajfa-5159	183	7	denotes	denote	VERB
ajfa-5159	183	8	the	the	DET
ajfa-5159	183	9	standardized	standardized	ADJ
ajfa-5159	183	10	factor	factor	NOUN
ajfa-5159	183	11	loading	loading	NOUN
ajfa-5159	183	12	of	of	ADP
ajfa-5159	183	13	item	item	NOUN
ajfa-5159	183	14	i	i	PRON
ajfa-5159	183	15	,	,	PUNCT
ajfa-5159	183	16	n	n	PRON
ajfa-5159	183	17	represents	represent	VERB
ajfa-5159	183	18	the	the	DET
ajfa-5159	183	19	number	number	NOUN
ajfa-5159	183	20	of	of	ADP
ajfa-5159	183	21	items	item	NOUN
ajfa-5159	183	22	,	,	PUNCT
ajfa-5159	183	23	and	and	CCONJ
ajfa-5159	183	24	e	e	NOUN
ajfa-5159	183	25	is	be	AUX
ajfa-5159	183	26	the	the	DET
ajfa-5159	183	27	error	error	NOUN
ajfa-5159	183	28	variance	variance	NOUN
ajfa-5159	183	29	.	.	PUNCT
ajfa-5159	184	1	as	as	SCONJ
ajfa-5159	184	2	can	can	AUX
ajfa-5159	184	3	seen	see	VERB
ajfa-5159	184	4	in	in	ADP
ajfa-5159	184	5	table	table	NOUN
ajfa-5159	184	6	3	3	NUM
ajfa-5159	184	7	,	,	PUNCT
ajfa-5159	184	8	all	all	DET
ajfa-5159	184	9	the	the	DET
ajfa-5159	184	10	factor	factor	NOUN
ajfa-5159	184	11	loadings	loading	NOUN
ajfa-5159	184	12	directly	directly	ADV
ajfa-5159	184	13	obtained	obtain	VERB
ajfa-5159	184	14	from	from	ADP
ajfa-5159	184	15	the	the	DET
ajfa-5159	184	16	confirmatory	confirmatory	NOUN
ajfa-5159	184	17	factor	factor	NOUN
ajfa-5159	184	18	analysis	analysis	NOUN
ajfa-5159	184	19	are	be	AUX
ajfa-5159	184	20	above	above	ADP
ajfa-5159	184	21	0.5	0.5	NUM
ajfa-5159	184	22	as	as	ADP
ajfa-5159	184	23	the	the	DET
ajfa-5159	184	24	acceptable	acceptable	ADJ
ajfa-5159	184	25	limit	limit	NOUN
ajfa-5159	184	26	recommended	recommend	VERB
ajfa-5159	184	27	by	by	ADP
ajfa-5159	184	28	hair	hair	NOUN
ajfa-5159	184	29	et	et	PROPN
ajfa-5159	184	30	al	al	PROPN
ajfa-5159	184	31	.	.	PUNCT
ajfa-5159	185	1	(	(	PUNCT
ajfa-5159	185	2	2009	2009	NUM
ajfa-5159	185	3	)	)	PUNCT
ajfa-5159	185	4	,	,	PUNCT
ajfa-5159	185	5	in	in	ADP
ajfa-5159	185	6	which	which	PRON
ajfa-5159	185	7	the	the	DET
ajfa-5159	185	8	correlation	correlation	NOUN
ajfa-5159	185	9	of	of	ADP
ajfa-5159	185	10	fpf2	fpf2	PROPN
ajfa-5159	185	11	to	to	ADP
ajfa-5159	185	12	fpf	fpf	VERB
ajfa-5159	185	13	is	be	AUX
ajfa-5159	185	14	the	the	DET
ajfa-5159	185	15	lowest	low	ADJ
ajfa-5159	185	16	at	at	ADP
ajfa-5159	185	17	0.651	0.651	NUM
ajfa-5159	185	18	,	,	PUNCT
ajfa-5159	185	19	while	while	SCONJ
ajfa-5159	185	20	the	the	DET
ajfa-5159	185	21	factor	factor	NOUN
ajfa-5159	185	22	loading	loading	NOUN
ajfa-5159	185	23	of	of	ADP
ajfa-5159	185	24	mas4	mas4	PROPN
ajfa-5159	185	25	to	to	ADP
ajfa-5159	185	26	mas	mas	PROPN
ajfa-5159	185	27	is	be	AUX
ajfa-5159	185	28	the	the	DET
ajfa-5159	185	29	highest	high	ADJ
ajfa-5159	185	30	at	at	ADP
ajfa-5159	185	31	0.834	0.834	NUM
ajfa-5159	185	32	.	.	PUNCT
ajfa-5159	186	1	additionally	additionally	ADV
ajfa-5159	186	2	,	,	PUNCT
ajfa-5159	186	3	except	except	SCONJ
ajfa-5159	186	4	for	for	ADP
ajfa-5159	186	5	the	the	DET
ajfa-5159	186	6	correlations	correlation	NOUN
ajfa-5159	186	7	(	(	PUNCT
ajfa-5159	186	8	fpf1	fpf1	NOUN
ajfa-5159	186	9	to	to	ADP
ajfa-5159	186	10	fpf	fpf	NOUN
ajfa-5159	186	11	,	,	PUNCT
ajfa-5159	186	12	mas1	mas1	NOUN
ajfa-5159	186	13	to	to	ADP
ajfa-5159	186	14	mas	mas	PROPN
ajfa-5159	186	15	,	,	PUNCT
ajfa-5159	186	16	cgs1	cgs1	PROPN
ajfa-5159	186	17	to	to	ADP
ajfa-5159	186	18	cgs	cgs	PROPN
ajfa-5159	186	19	,	,	PUNCT
ajfa-5159	186	20	eun1	eun1	PROPN
ajfa-5159	186	21	to	to	ADP
ajfa-5159	186	22	eun	eun	PROPN
ajfa-5159	186	23	and	and	CCONJ
ajfa-5159	186	24	chf1	chf1	PROPN
ajfa-5159	186	25	to	to	ADP
ajfa-5159	186	26	chf	chf	PROPN
ajfa-5159	186	27	)	)	PUNCT
ajfa-5159	186	28	having	having	AUX
ajfa-5159	186	29	not	not	PART
ajfa-5159	186	30	obtained	obtain	VERB
ajfa-5159	186	31	pvalue	pvalue	NOUN
ajfa-5159	186	32	,	,	PUNCT
ajfa-5159	186	33	because	because	SCONJ
ajfa-5159	186	34	they	they	PRON
ajfa-5159	186	35	are	be	AUX
ajfa-5159	186	36	constrained	constrain	VERB
ajfa-5159	186	37	to	to	ADP
ajfa-5159	186	38	1	1	NUM
ajfa-5159	186	39	,	,	PUNCT
ajfa-5159	186	40	all	all	DET
ajfa-5159	186	41	the	the	DET
ajfa-5159	186	42	other	other	ADJ
ajfa-5159	186	43	factor	factor	NOUN
ajfa-5159	186	44	loadings	loading	NOUN
ajfa-5159	186	45	are	be	AUX
ajfa-5159	186	46	statistically	statistically	ADV
ajfa-5159	186	47	significant	significant	ADJ
ajfa-5159	186	48	at	at	ADP
ajfa-5159	186	49	the	the	DET
ajfa-5159	186	50	0.01	0.01	NUM
ajfa-5159	186	51	level	level	NOUN
ajfa-5159	186	52	.	.	PUNCT
ajfa-5159	187	1	in	in	ADP
ajfa-5159	187	2	addition	addition	NOUN
ajfa-5159	187	3	,	,	PUNCT
ajfa-5159	187	4	having	have	VERB
ajfa-5159	187	5	aves	ave	NOUN
ajfa-5159	187	6	bigger	big	ADJ
ajfa-5159	187	7	than	than	ADP
ajfa-5159	187	8	0.507	0.507	NUM
ajfa-5159	187	9	and	and	CCONJ
ajfa-5159	187	10	crs	crs	NOUN
ajfa-5159	187	11	more	more	ADJ
ajfa-5159	187	12	than	than	ADP
ajfa-5159	187	13	0.791	0.791	NUM
ajfa-5159	187	14	(	(	PUNCT
ajfa-5159	187	15	as	as	SCONJ
ajfa-5159	187	16	shown	show	VERB
ajfa-5159	187	17	in	in	ADP
ajfa-5159	187	18	table	table	NOUN
ajfa-5159	187	19	4	4	NUM
ajfa-5159	187	20	)	)	PUNCT
ajfa-5159	187	21	has	have	AUX
ajfa-5159	187	22	statistically	statistically	ADV
ajfa-5159	187	23	satisfied	satisfy	VERB
ajfa-5159	187	24	the	the	DET
ajfa-5159	187	25	smallest	small	ADJ
ajfa-5159	187	26	levels	level	NOUN
ajfa-5159	187	27	of	of	ADP
ajfa-5159	187	28	0.5	0.5	NUM
ajfa-5159	187	29	and	and	CCONJ
ajfa-5159	187	30	0.6	0.6	NUM
ajfa-5159	187	31	suggested	suggest	VERB
ajfa-5159	187	32	by	by	ADP
ajfa-5159	187	33	hair	hair	NOUN
ajfa-5159	187	34	et	et	PROPN
ajfa-5159	187	35	al	al	PROPN
ajfa-5159	187	36	.	.	PUNCT
ajfa-5159	188	1	(	(	PUNCT
ajfa-5159	188	2	2009	2009	NUM
ajfa-5159	188	3	)	)	PUNCT
ajfa-5159	188	4	.	.	PUNCT
ajfa-5159	189	1	these	these	DET
ajfa-5159	189	2	results	result	NOUN
ajfa-5159	189	3	suggest	suggest	VERB
ajfa-5159	189	4	adequate	adequate	ADJ
ajfa-5159	189	5	convergent	convergent	ADJ
ajfa-5159	189	6	validity	validity	NOUN
ajfa-5159	189	7	for	for	ADP
ajfa-5159	189	8	our	our	PRON
ajfa-5159	189	9	measurement	measurement	NOUN
ajfa-5159	189	10	model	model	NOUN
ajfa-5159	189	11	.	.	PUNCT
ajfa-5159	190	1	table	table	NOUN
ajfa-5159	190	2	4	4	NUM
ajfa-5159	190	3	also	also	ADV
ajfa-5159	190	4	indicates	indicate	VERB
ajfa-5159	190	5	that	that	SCONJ
ajfa-5159	190	6	all	all	DET
ajfa-5159	190	7	the	the	DET
ajfa-5159	190	8	average	average	ADJ
ajfa-5159	190	9	variance	variance	NOUN
ajfa-5159	190	10	extracted	extract	VERB
ajfa-5159	190	11	estimates	estimate	NOUN
ajfa-5159	190	12	(	(	PUNCT
ajfa-5159	190	13	ave	ave	NOUN
ajfa-5159	190	14	)	)	PUNCT
ajfa-5159	190	15	are	be	AUX
ajfa-5159	190	16	larger	large	ADJ
ajfa-5159	190	17	than	than	ADP
ajfa-5159	190	18	the	the	DET
ajfa-5159	190	19	corresponding	corresponding	ADJ
ajfa-5159	190	20	squared	square	VERB
ajfa-5159	190	21	inter	inter	ADJ
ajfa-5159	190	22	-	-	ADJ
ajfa-5159	190	23	construct	construct	ADJ
ajfa-5159	190	24	correlation	correlation	NOUN
ajfa-5159	190	25	estimates	estimate	NOUN
ajfa-5159	190	26	(	(	PUNCT
ajfa-5159	190	27	sic	sic	ADJ
ajfa-5159	190	28	)	)	PUNCT
ajfa-5159	190	29	,	,	PUNCT
ajfa-5159	190	30	which	which	PRON
ajfa-5159	190	31	implies	imply	VERB
ajfa-5159	190	32	that	that	SCONJ
ajfa-5159	190	33	our	our	PRON
ajfa-5159	190	34	measurement	measurement	NOUN
ajfa-5159	190	35	model	model	NOUN
ajfa-5159	190	36	satisfies	satisfie	NOUN
ajfa-5159	190	37	discriminant	discriminant	ADJ
ajfa-5159	190	38	validity	validity	NOUN
ajfa-5159	190	39	(	(	PUNCT
ajfa-5159	190	40	hair	hair	NOUN
ajfa-5159	190	41	et	et	PROPN
ajfa-5159	190	42	al	al	PROPN
ajfa-5159	190	43	.	.	PROPN
ajfa-5159	190	44	2009	2009	NUM
ajfa-5159	190	45	)	)	PUNCT
ajfa-5159	190	46	.	.	PUNCT
ajfa-5159	191	1	furthermore	furthermore	ADV
ajfa-5159	191	2	,	,	PUNCT
ajfa-5159	191	3	the	the	DET
ajfa-5159	191	4	interconstruct	interconstruct	NOUN
ajfa-5159	191	5	correlations	correlation	NOUN
ajfa-5159	191	6	(	(	PUNCT
ajfa-5159	191	7	ic	ic	X
ajfa-5159	191	8	)	)	PUNCT
ajfa-5159	191	9	are	be	AUX
ajfa-5159	191	10	all	all	ADV
ajfa-5159	191	11	below	below	ADP
ajfa-5159	191	12	0.8	0.8	NUM
ajfa-5159	191	13	,	,	PUNCT
ajfa-5159	191	14	the	the	DET
ajfa-5159	191	15	largest	large	ADJ
ajfa-5159	191	16	level	level	NOUN
ajfa-5159	191	17	stipulated	stipulate	VERB
ajfa-5159	191	18	by	by	ADP
ajfa-5159	191	19	kennedy	kennedy	PROPN
ajfa-5159	191	20	(	(	PUNCT
ajfa-5159	191	21	1992	1992	NUM
ajfa-5159	191	22	)	)	PUNCT
ajfa-5159	191	23	,	,	PUNCT
ajfa-5159	191	24	which	which	PRON
ajfa-5159	191	25	suggests	suggest	VERB
ajfa-5159	191	26	that	that	SCONJ
ajfa-5159	191	27	the	the	DET
ajfa-5159	191	28	problem	problem	NOUN
ajfa-5159	191	29	of	of	ADP
ajfa-5159	191	30	multicollinearity	multicollinearity	NOUN
ajfa-5159	191	31	does	do	AUX
ajfa-5159	191	32	not	not	PART
ajfa-5159	191	33	occur	occur	VERB
ajfa-5159	191	34	for	for	ADP
ajfa-5159	191	35	our	our	PRON
ajfa-5159	191	36	model	model	NOUN
ajfa-5159	191	37	.	.	PUNCT
ajfa-5159	192	1	the	the	DET
ajfa-5159	192	2	above	above	ADJ
ajfa-5159	192	3	findings	finding	NOUN
ajfa-5159	192	4	reveal	reveal	VERB
ajfa-5159	192	5	that	that	SCONJ
ajfa-5159	192	6	the	the	DET
ajfa-5159	192	7	retained	retain	VERB
ajfa-5159	192	8	variables	variable	NOUN
ajfa-5159	192	9	in	in	ADP
ajfa-5159	192	10	our	our	PRON
ajfa-5159	192	11	model	model	NOUN
ajfa-5159	192	12	are	be	AUX
ajfa-5159	192	13	adequately	adequately	ADV
ajfa-5159	192	14	reliable	reliable	ADJ
ajfa-5159	192	15	for	for	ADP
ajfa-5159	192	16	further	further	ADJ
ajfa-5159	192	17	analyses	analysis	NOUN
ajfa-5159	192	18	.	.	PUNCT
ajfa-5159	193	1	asian	asian	ADJ
ajfa-5159	193	2	journal	journal	PROPN
ajfa-5159	193	3	of	of	ADP
ajfa-5159	193	4	finance	finance	PROPN
ajfa-5159	193	5	&	&	CCONJ
ajfa-5159	193	6	accounting	accounting	PROPN
ajfa-5159	193	7	issn	issn	PROPN
ajfa-5159	193	8	1946	1946	NUM
ajfa-5159	193	9	-	-	PUNCT
ajfa-5159	193	10	052x	052x	PROPN
ajfa-5159	193	11	2014	2014	NUM
ajfa-5159	193	12	,	,	PUNCT
ajfa-5159	193	13	vol	vol	NOUN
ajfa-5159	193	14	.	.	PROPN
ajfa-5159	194	1	6	6	NUM
ajfa-5159	194	2	,	,	PUNCT
ajfa-5159	194	3	no	no	INTJ
ajfa-5159	194	4	.	.	NOUN
ajfa-5159	194	5	1	1	NUM
ajfa-5159	194	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5159	194	7	227	227	NUM
ajfa-5159	194	8	table	table	NOUN
ajfa-5159	194	9	3	3	NUM
ajfa-5159	194	10	.	.	PUNCT
ajfa-5159	194	11	factor	factor	NOUN
ajfa-5159	194	12	loadings	loading	NOUN
ajfa-5159	194	13	table	table	NOUN
ajfa-5159	194	14	4	4	NUM
ajfa-5159	194	15	.	.	X
ajfa-5159	194	16	matrix	matrix	NOUN
ajfa-5159	194	17	of	of	ADP
ajfa-5159	194	18	ave	ave	PROPN
ajfa-5159	194	19	,	,	PUNCT
ajfa-5159	194	20	cr	cr	PROPN
ajfa-5159	194	21	,	,	PUNCT
ajfa-5159	194	22	ic	ic	PROPN
ajfa-5159	194	23	and	and	CCONJ
ajfa-5159	194	24	sis	sis	VERB
ajfa-5159	194	25	the	the	DET
ajfa-5159	194	26	causal	causal	ADJ
ajfa-5159	194	27	relationships	relationship	NOUN
ajfa-5159	194	28	in	in	ADP
ajfa-5159	194	29	our	our	PRON
ajfa-5159	194	30	research	research	NOUN
ajfa-5159	194	31	are	be	AUX
ajfa-5159	194	32	explored	explore	VERB
ajfa-5159	194	33	with	with	ADP
ajfa-5159	194	34	regression	regression	NOUN
ajfa-5159	194	35	analyses	analysis	NOUN
ajfa-5159	194	36	that	that	PRON
ajfa-5159	194	37	generate	generate	VERB
ajfa-5159	194	38	the	the	DET
ajfa-5159	194	39	results	result	NOUN
ajfa-5159	194	40	presented	present	VERB
ajfa-5159	194	41	in	in	ADP
ajfa-5159	194	42	table	table	NOUN
ajfa-5159	194	43	5	5	NUM
ajfa-5159	194	44	.	.	PUNCT
ajfa-5159	195	1	it	it	PRON
ajfa-5159	195	2	is	be	AUX
ajfa-5159	195	3	shown	show	VERB
ajfa-5159	195	4	that	that	SCONJ
ajfa-5159	195	5	the	the	DET
ajfa-5159	195	6	adoption	adoption	NOUN
ajfa-5159	195	7	of	of	ADP
ajfa-5159	195	8	management	management	NOUN
ajfa-5159	195	9	accounting	accounting	NOUN
ajfa-5159	195	10	systems	system	NOUN
ajfa-5159	195	11	will	will	AUX
ajfa-5159	195	12	support	support	VERB
ajfa-5159	195	13	corporate	corporate	ADJ
ajfa-5159	195	14	governance	governance	NOUN
ajfa-5159	195	15	structure	structure	NOUN
ajfa-5159	195	16	at	at	ADP
ajfa-5159	195	17	the	the	DET
ajfa-5159	195	18	0.01	0.01	NUM
ajfa-5159	195	19	significance	significance	NOUN
ajfa-5159	195	20	level	level	NOUN
ajfa-5159	195	21	.	.	PUNCT
ajfa-5159	196	1	the	the	DET
ajfa-5159	196	2	variable	variable	NOUN
ajfa-5159	196	3	the	the	DET
ajfa-5159	196	4	adoption	adoption	NOUN
ajfa-5159	196	5	of	of	ADP
ajfa-5159	196	6	management	management	NOUN
ajfa-5159	196	7	accounting	accounting	NOUN
ajfa-5159	196	8	systems	system	NOUN
ajfa-5159	196	9	accounts	account	VERB
ajfa-5159	196	10	for	for	ADP
ajfa-5159	196	11	19.6	19.6	NUM
ajfa-5159	196	12	%	%	NOUN
ajfa-5159	196	13	of	of	ADP
ajfa-5159	196	14	the	the	DET
ajfa-5159	196	15	variation	variation	NOUN
ajfa-5159	196	16	in	in	ADP
ajfa-5159	196	17	corporate	corporate	ADJ
ajfa-5159	196	18	governance	governance	NOUN
ajfa-5159	196	19	structure	structure	NOUN
ajfa-5159	196	20	.	.	PUNCT
ajfa-5159	197	1	the	the	DET
ajfa-5159	197	2	results	result	NOUN
ajfa-5159	197	3	also	also	ADV
ajfa-5159	197	4	indicate	indicate	VERB
ajfa-5159	197	5	that	that	SCONJ
ajfa-5159	197	6	good	good	ADJ
ajfa-5159	197	7	corporate	corporate	ADJ
ajfa-5159	197	8	governance	governance	NOUN
ajfa-5159	197	9	structure	structure	NOUN
ajfa-5159	197	10	will	will	AUX
ajfa-5159	197	11	result	result	VERB
ajfa-5159	197	12	in	in	ADP
ajfa-5159	197	13	improved	improved	ADJ
ajfa-5159	197	14	performance	performance	NOUN
ajfa-5159	197	15	for	for	ADP
ajfa-5159	197	16	the	the	DET
ajfa-5159	197	17	firm	firm	NOUN
ajfa-5159	197	18	.	.	PUNCT
ajfa-5159	198	1	the	the	DET
ajfa-5159	198	2	statistical	statistical	ADJ
ajfa-5159	198	3	evidence	evidence	NOUN
ajfa-5159	198	4	on	on	ADP
ajfa-5159	198	5	the	the	DET
ajfa-5159	198	6	relationship	relationship	NOUN
ajfa-5159	198	7	between	between	ADP
ajfa-5159	198	8	the	the	DET
ajfa-5159	198	9	adoption	adoption	NOUN
ajfa-5159	198	10	of	of	ADP
ajfa-5159	198	11	management	management	NOUN
ajfa-5159	198	12	accounting	accounting	NOUN
ajfa-5159	198	13	systems	system	NOUN
ajfa-5159	198	14	and	and	CCONJ
ajfa-5159	198	15	firm	firm	ADJ
ajfa-5159	198	16	performance	performance	NOUN
ajfa-5159	198	17	is	be	AUX
ajfa-5159	198	18	statistically	statistically	ADV
ajfa-5159	198	19	supported	support	VERB
ajfa-5159	198	20	by	by	ADP
ajfa-5159	198	21	our	our	PRON
ajfa-5159	198	22	findings	finding	NOUN
ajfa-5159	198	23	at	at	ADP
ajfa-5159	198	24	the	the	DET
ajfa-5159	198	25	0.01	0.01	NUM
ajfa-5159	198	26	significance	significance	NOUN
ajfa-5159	198	27	level	level	NOUN
ajfa-5159	198	28	.	.	PUNCT
ajfa-5159	199	1	in	in	ADP
ajfa-5159	199	2	addition	addition	NOUN
ajfa-5159	199	3	,	,	PUNCT
ajfa-5159	199	4	adopting	adopt	VERB
ajfa-5159	199	5	management	management	NOUN
ajfa-5159	199	6	accounting	accounting	NOUN
ajfa-5159	199	7	systems	system	NOUN
ajfa-5159	199	8	in	in	ADP
ajfa-5159	199	9	business	business	NOUN
ajfa-5159	199	10	is	be	AUX
ajfa-5159	199	11	also	also	ADV
ajfa-5159	199	12	found	find	VERB
ajfa-5159	199	13	out	out	ADP
ajfa-5159	199	14	to	to	PART
ajfa-5159	199	15	improve	improve	VERB
ajfa-5159	199	16	firm	firm	ADJ
ajfa-5159	199	17	performance	performance	NOUN
ajfa-5159	199	18	at	at	ADP
ajfa-5159	199	19	the	the	DET
ajfa-5159	199	20	significance	significance	NOUN
ajfa-5159	199	21	level	level	NOUN
ajfa-5159	199	22	of	of	ADP
ajfa-5159	199	23	0.01	0.01	NUM
ajfa-5159	199	24	,	,	PUNCT
ajfa-5159	199	25	in	in	ADP
ajfa-5159	199	26	which	which	PRON
ajfa-5159	199	27	the	the	DET
ajfa-5159	199	28	adoption	adoption	NOUN
ajfa-5159	199	29	of	of	ADP
ajfa-5159	199	30	management	management	NOUN
ajfa-5159	199	31	accounting	accounting	NOUN
ajfa-5159	199	32	systems	system	NOUN
ajfa-5159	199	33	by	by	ADP
ajfa-5159	199	34	itself	itself	PRON
ajfa-5159	199	35	explains	explain	VERB
ajfa-5159	199	36	29.9	29.9	NUM
ajfa-5159	199	37	%	%	NOUN
ajfa-5159	199	38	of	of	ADP
ajfa-5159	199	39	variance	variance	NOUN
ajfa-5159	199	40	in	in	ADP
ajfa-5159	199	41	firm	firm	ADJ
ajfa-5159	199	42	performance	performance	NOUN
ajfa-5159	199	43	.	.	PUNCT
ajfa-5159	200	1	however	however	ADV
ajfa-5159	200	2	,	,	PUNCT
ajfa-5159	200	3	the	the	DET
ajfa-5159	200	4	explanation	explanation	NOUN
ajfa-5159	200	5	increases	increase	VERB
ajfa-5159	200	6	to	to	ADP
ajfa-5159	200	7	asian	asian	ADJ
ajfa-5159	200	8	journal	journal	NOUN
ajfa-5159	200	9	of	of	ADP
ajfa-5159	200	10	finance	finance	PROPN
ajfa-5159	200	11	&	&	CCONJ
ajfa-5159	200	12	accounting	accounting	PROPN
ajfa-5159	200	13	issn	issn	PROPN
ajfa-5159	200	14	1946	1946	NUM
ajfa-5159	200	15	-	-	PUNCT
ajfa-5159	200	16	052x	052x	PROPN
ajfa-5159	200	17	2014	2014	NUM
ajfa-5159	200	18	,	,	PUNCT
ajfa-5159	200	19	vol	vol	NOUN
ajfa-5159	200	20	.	.	PROPN
ajfa-5159	200	21	6	6	NUM
ajfa-5159	200	22	,	,	PUNCT
ajfa-5159	200	23	no	no	INTJ
ajfa-5159	200	24	.	.	NOUN
ajfa-5159	200	25	1	1	NUM
ajfa-5159	200	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	200	27	228	228	NUM
ajfa-5159	200	28	39.3	39.3	NUM
ajfa-5159	200	29	%	%	NOUN
ajfa-5159	200	30	,	,	PUNCT
ajfa-5159	200	31	when	when	SCONJ
ajfa-5159	200	32	corporate	corporate	ADJ
ajfa-5159	200	33	governance	governance	NOUN
ajfa-5159	200	34	structure	structure	NOUN
ajfa-5159	200	35	is	be	AUX
ajfa-5159	200	36	entered	enter	VERB
ajfa-5159	200	37	into	into	ADP
ajfa-5159	200	38	the	the	DET
ajfa-5159	200	39	model	model	NOUN
ajfa-5159	200	40	together	together	ADV
ajfa-5159	200	41	with	with	ADP
ajfa-5159	200	42	the	the	DET
ajfa-5159	200	43	adoption	adoption	NOUN
ajfa-5159	200	44	of	of	ADP
ajfa-5159	200	45	management	management	NOUN
ajfa-5159	200	46	accounting	accounting	NOUN
ajfa-5159	200	47	systems	system	NOUN
ajfa-5159	200	48	to	to	PART
ajfa-5159	200	49	consider	consider	VERB
ajfa-5159	200	50	firm	firm	ADJ
ajfa-5159	200	51	performance	performance	NOUN
ajfa-5159	200	52	.	.	PUNCT
ajfa-5159	201	1	the	the	DET
ajfa-5159	201	2	inclusion	inclusion	NOUN
ajfa-5159	201	3	of	of	ADP
ajfa-5159	201	4	corporate	corporate	ADJ
ajfa-5159	201	5	governance	governance	NOUN
ajfa-5159	201	6	structure	structure	NOUN
ajfa-5159	201	7	will	will	AUX
ajfa-5159	201	8	reduce	reduce	VERB
ajfa-5159	201	9	the	the	DET
ajfa-5159	201	10	effect	effect	NOUN
ajfa-5159	201	11	of	of	ADP
ajfa-5159	201	12	adopting	adopt	VERB
ajfa-5159	201	13	management	management	NOUN
ajfa-5159	201	14	accounting	accounting	NOUN
ajfa-5159	201	15	systems	system	NOUN
ajfa-5159	201	16	on	on	ADP
ajfa-5159	201	17	firm	firm	ADJ
ajfa-5159	201	18	performance	performance	NOUN
ajfa-5159	201	19	from	from	ADP
ajfa-5159	201	20	0.455	0.455	NUM
ajfa-5159	201	21	down	down	ADV
ajfa-5159	201	22	to	to	ADP
ajfa-5159	201	23	0.329	0.329	NUM
ajfa-5159	201	24	.	.	PUNCT
ajfa-5159	202	1	furthermore	furthermore	ADV
ajfa-5159	202	2	,	,	PUNCT
ajfa-5159	202	3	environmental	environmental	ADJ
ajfa-5159	202	4	uncertainty	uncertainty	NOUN
ajfa-5159	202	5	and	and	CCONJ
ajfa-5159	202	6	firm	firm	ADJ
ajfa-5159	202	7	characteristics	characteristic	NOUN
ajfa-5159	202	8	statistically	statistically	ADV
ajfa-5159	202	9	affect	affect	VERB
ajfa-5159	202	10	corporate	corporate	ADJ
ajfa-5159	202	11	governance	governance	NOUN
ajfa-5159	202	12	structure	structure	NOUN
ajfa-5159	202	13	at	at	ADP
ajfa-5159	202	14	the	the	DET
ajfa-5159	202	15	0.01	0.01	NUM
ajfa-5159	202	16	significance	significance	NOUN
ajfa-5159	202	17	level	level	NOUN
ajfa-5159	202	18	.	.	PUNCT
ajfa-5159	203	1	they	they	PRON
ajfa-5159	203	2	together	together	ADV
ajfa-5159	203	3	with	with	ADP
ajfa-5159	203	4	the	the	DET
ajfa-5159	203	5	adoption	adoption	NOUN
ajfa-5159	203	6	of	of	ADP
ajfa-5159	203	7	management	management	NOUN
ajfa-5159	203	8	accounting	accounting	NOUN
ajfa-5159	203	9	systems	system	NOUN
ajfa-5159	203	10	in	in	ADP
ajfa-5159	203	11	business	business	NOUN
ajfa-5159	203	12	jointly	jointly	ADV
ajfa-5159	203	13	explain	explain	VERB
ajfa-5159	203	14	26.7	26.7	NUM
ajfa-5159	203	15	%	%	NOUN
ajfa-5159	203	16	of	of	ADP
ajfa-5159	203	17	variation	variation	NOUN
ajfa-5159	203	18	in	in	ADP
ajfa-5159	203	19	corporate	corporate	ADJ
ajfa-5159	203	20	governance	governance	NOUN
ajfa-5159	203	21	structure	structure	NOUN
ajfa-5159	203	22	.	.	PUNCT
ajfa-5159	204	1	overall	overall	ADV
ajfa-5159	204	2	,	,	PUNCT
ajfa-5159	204	3	our	our	PRON
ajfa-5159	204	4	hypotheses	hypothesis	NOUN
ajfa-5159	204	5	h1	h1	VERB
ajfa-5159	204	6	,	,	PUNCT
ajfa-5159	204	7	h2	h2	NOUN
ajfa-5159	204	8	and	and	CCONJ
ajfa-5159	204	9	h3	h3	NOUN
ajfa-5159	204	10	as	as	ADV
ajfa-5159	204	11	well	well	ADV
ajfa-5159	204	12	as	as	ADP
ajfa-5159	204	13	propositions	proposition	NOUN
ajfa-5159	204	14	p3	p3	PROPN
ajfa-5159	204	15	and	and	CCONJ
ajfa-5159	204	16	p5	p5	ADJ
ajfa-5159	204	17	are	be	AUX
ajfa-5159	204	18	statistically	statistically	ADV
ajfa-5159	204	19	supported	support	VERB
ajfa-5159	204	20	,	,	PUNCT
ajfa-5159	204	21	which	which	PRON
ajfa-5159	204	22	is	be	AUX
ajfa-5159	204	23	consistent	consistent	ADJ
ajfa-5159	204	24	with	with	ADP
ajfa-5159	204	25	previous	previous	ADJ
ajfa-5159	204	26	research	research	NOUN
ajfa-5159	204	27	that	that	SCONJ
ajfa-5159	204	28	adopting	adopt	VERB
ajfa-5159	204	29	management	management	NOUN
ajfa-5159	204	30	accounting	accounting	NOUN
ajfa-5159	204	31	systems	system	NOUN
ajfa-5159	204	32	in	in	ADP
ajfa-5159	204	33	business	business	NOUN
ajfa-5159	204	34	will	will	AUX
ajfa-5159	204	35	improve	improve	VERB
ajfa-5159	204	36	firm	firm	ADJ
ajfa-5159	204	37	performance	performance	NOUN
ajfa-5159	204	38	as	as	ADV
ajfa-5159	204	39	well	well	ADV
ajfa-5159	204	40	as	as	ADP
ajfa-5159	204	41	lead	lead	VERB
ajfa-5159	204	42	to	to	ADP
ajfa-5159	204	43	better	well	ADJ
ajfa-5159	204	44	corporate	corporate	ADJ
ajfa-5159	204	45	governance	governance	NOUN
ajfa-5159	204	46	structure	structure	NOUN
ajfa-5159	204	47	,	,	PUNCT
ajfa-5159	204	48	which	which	PRON
ajfa-5159	204	49	in	in	ADP
ajfa-5159	204	50	turn	turn	NOUN
ajfa-5159	204	51	also	also	ADV
ajfa-5159	204	52	brings	bring	VERB
ajfa-5159	204	53	about	about	ADP
ajfa-5159	204	54	improved	improved	ADJ
ajfa-5159	204	55	performance	performance	NOUN
ajfa-5159	204	56	for	for	ADP
ajfa-5159	204	57	the	the	DET
ajfa-5159	204	58	firm	firm	NOUN
ajfa-5159	204	59	.	.	PUNCT
ajfa-5159	205	1	corporate	corporate	ADJ
ajfa-5159	205	2	governance	governance	NOUN
ajfa-5159	205	3	structure	structure	NOUN
ajfa-5159	205	4	is	be	AUX
ajfa-5159	205	5	also	also	ADV
ajfa-5159	205	6	driven	drive	VERB
ajfa-5159	205	7	by	by	ADP
ajfa-5159	205	8	external	external	ADJ
ajfa-5159	205	9	and	and	CCONJ
ajfa-5159	205	10	internal	internal	ADJ
ajfa-5159	205	11	factors	factor	NOUN
ajfa-5159	205	12	such	such	ADJ
ajfa-5159	205	13	as	as	ADP
ajfa-5159	205	14	environmental	environmental	ADJ
ajfa-5159	205	15	uncertainty	uncertainty	NOUN
ajfa-5159	205	16	and	and	CCONJ
ajfa-5159	205	17	firm	firm	ADJ
ajfa-5159	205	18	characteristics	characteristic	NOUN
ajfa-5159	205	19	.	.	PUNCT
ajfa-5159	206	1	table	table	NOUN
ajfa-5159	206	2	5	5	NUM
ajfa-5159	206	3	.	.	PUNCT
ajfa-5159	207	1	regression	regression	NOUN
ajfa-5159	207	2	results	result	NOUN
ajfa-5159	207	3	furthermore	furthermore	ADV
ajfa-5159	207	4	,	,	PUNCT
ajfa-5159	207	5	to	to	PART
ajfa-5159	207	6	assess	assess	VERB
ajfa-5159	207	7	the	the	DET
ajfa-5159	207	8	robustness	robustness	NOUN
ajfa-5159	207	9	of	of	ADP
ajfa-5159	207	10	the	the	DET
ajfa-5159	207	11	results	result	NOUN
ajfa-5159	207	12	obtained	obtain	VERB
ajfa-5159	207	13	from	from	ADP
ajfa-5159	207	14	the	the	DET
ajfa-5159	207	15	regression	regression	NOUN
ajfa-5159	207	16	analyses	analysis	NOUN
ajfa-5159	207	17	,	,	PUNCT
ajfa-5159	207	18	we	we	PRON
ajfa-5159	207	19	carry	carry	VERB
ajfa-5159	207	20	out	out	ADP
ajfa-5159	207	21	the	the	DET
ajfa-5159	207	22	directed	direct	VERB
ajfa-5159	207	23	acyclic	acyclic	ADJ
ajfa-5159	207	24	graph	graph	NOUN
ajfa-5159	207	25	(	(	PUNCT
ajfa-5159	207	26	dag	dag	PROPN
ajfa-5159	207	27	)	)	PUNCT
ajfa-5159	207	28	model	model	NOUN
ajfa-5159	207	29	to	to	PART
ajfa-5159	207	30	explore	explore	VERB
ajfa-5159	207	31	the	the	DET
ajfa-5159	207	32	causal	causal	ADJ
ajfa-5159	207	33	relationships	relationship	NOUN
ajfa-5159	207	34	among	among	ADP
ajfa-5159	207	35	corporate	corporate	ADJ
ajfa-5159	207	36	governance	governance	NOUN
ajfa-5159	207	37	structure	structure	NOUN
ajfa-5159	207	38	,	,	PUNCT
ajfa-5159	207	39	the	the	DET
ajfa-5159	207	40	adoption	adoption	NOUN
ajfa-5159	207	41	of	of	ADP
ajfa-5159	207	42	management	management	NOUN
ajfa-5159	207	43	accounting	accounting	NOUN
ajfa-5159	207	44	systems	system	NOUN
ajfa-5159	207	45	and	and	CCONJ
ajfa-5159	207	46	firm	firm	ADJ
ajfa-5159	207	47	performance	performance	NOUN
ajfa-5159	207	48	with	with	ADP
ajfa-5159	207	49	the	the	DET
ajfa-5159	207	50	control	control	NOUN
ajfa-5159	207	51	variables	variable	NOUN
ajfa-5159	207	52	“	"	PUNCT
ajfa-5159	207	53	environmental	environmental	ADJ
ajfa-5159	207	54	uncertainty	uncertainty	NOUN
ajfa-5159	207	55	”	"	PUNCT
ajfa-5159	207	56	and	and	CCONJ
ajfa-5159	207	57	“	"	PUNCT
ajfa-5159	207	58	firm	firm	ADJ
ajfa-5159	207	59	characteristics	characteristic	NOUN
ajfa-5159	207	60	”	"	PUNCT
ajfa-5159	207	61	.	.	PUNCT
ajfa-5159	208	1	the	the	DET
ajfa-5159	208	2	software	software	NOUN
ajfa-5159	208	3	tetrad	tetrad	NOUN
ajfa-5159	208	4	iv	iv	NOUN
ajfa-5159	208	5	,	,	PUNCT
ajfa-5159	208	6	which	which	PRON
ajfa-5159	208	7	is	be	AUX
ajfa-5159	208	8	one	one	NUM
ajfa-5159	208	9	of	of	ADP
ajfa-5159	208	10	the	the	DET
ajfa-5159	208	11	remarkable	remarkable	ADJ
ajfa-5159	208	12	programs	program	NOUN
ajfa-5159	208	13	for	for	ADP
ajfa-5159	208	14	evaluating	evaluate	VERB
ajfa-5159	208	15	causal	causal	ADJ
ajfa-5159	208	16	models	model	NOUN
ajfa-5159	208	17	,	,	PUNCT
ajfa-5159	208	18	is	be	AUX
ajfa-5159	208	19	applied	apply	VERB
ajfa-5159	208	20	to	to	PART
ajfa-5159	208	21	undertake	undertake	VERB
ajfa-5159	208	22	the	the	DET
ajfa-5159	208	23	dag	dag	PROPN
ajfa-5159	208	24	analysis	analysis	NOUN
ajfa-5159	208	25	.	.	PUNCT
ajfa-5159	209	1	the	the	DET
ajfa-5159	209	2	dag	dag	PROPN
ajfa-5159	209	3	model	model	NOUN
ajfa-5159	209	4	,	,	PUNCT
ajfa-5159	209	5	which	which	PRON
ajfa-5159	209	6	can	can	AUX
ajfa-5159	209	7	be	be	AUX
ajfa-5159	209	8	employed	employ	VERB
ajfa-5159	209	9	to	to	PART
ajfa-5159	209	10	differentiate	differentiate	VERB
ajfa-5159	209	11	actual	actual	ADJ
ajfa-5159	209	12	cause	cause	NOUN
ajfa-5159	209	13	from	from	ADP
ajfa-5159	209	14	spurious	spurious	ADJ
ajfa-5159	209	15	cause	cause	NOUN
ajfa-5159	209	16	in	in	ADP
ajfa-5159	209	17	a	a	DET
ajfa-5159	209	18	set	set	NOUN
ajfa-5159	209	19	of	of	ADP
ajfa-5159	209	20	data	datum	NOUN
ajfa-5159	209	21	,	,	PUNCT
ajfa-5159	209	22	clearly	clearly	ADV
ajfa-5159	209	23	distinguishes	distinguish	VERB
ajfa-5159	209	24	direct	direct	ADJ
ajfa-5159	209	25	cause	cause	NOUN
ajfa-5159	209	26	from	from	ADP
ajfa-5159	209	27	indirect	indirect	ADJ
ajfa-5159	209	28	cause	cause	NOUN
ajfa-5159	209	29	(	(	PUNCT
ajfa-5159	209	30	wang	wang	PROPN
ajfa-5159	209	31	2010	2010	NUM
ajfa-5159	209	32	)	)	PUNCT
ajfa-5159	209	33	.	.	PUNCT
ajfa-5159	210	1	the	the	DET
ajfa-5159	210	2	results	result	NOUN
ajfa-5159	210	3	obtained	obtain	VERB
ajfa-5159	210	4	from	from	ADP
ajfa-5159	210	5	the	the	DET
ajfa-5159	210	6	dag	dag	PROPN
ajfa-5159	210	7	analysis	analysis	NOUN
ajfa-5159	210	8	are	be	AUX
ajfa-5159	210	9	presented	present	VERB
ajfa-5159	210	10	in	in	ADP
ajfa-5159	210	11	figure	figure	NOUN
ajfa-5159	210	12	2	2	NUM
ajfa-5159	210	13	and	and	CCONJ
ajfa-5159	210	14	table	table	NOUN
ajfa-5159	210	15	6	6	NUM
ajfa-5159	210	16	.	.	PUNCT
ajfa-5159	211	1	the	the	DET
ajfa-5159	211	2	outcomes	outcome	NOUN
ajfa-5159	211	3	of	of	ADP
ajfa-5159	211	4	figure	figure	NOUN
ajfa-5159	211	5	2	2	NUM
ajfa-5159	211	6	and	and	CCONJ
ajfa-5159	211	7	table	table	NOUN
ajfa-5159	211	8	6	6	NUM
ajfa-5159	211	9	reveal	reveal	VERB
ajfa-5159	211	10	that	that	SCONJ
ajfa-5159	211	11	adopting	adopt	VERB
ajfa-5159	211	12	management	management	NOUN
ajfa-5159	211	13	accounting	accounting	NOUN
ajfa-5159	211	14	systems	system	NOUN
ajfa-5159	211	15	in	in	ADP
ajfa-5159	211	16	business	business	NOUN
ajfa-5159	211	17	will	will	AUX
ajfa-5159	211	18	enhance	enhance	VERB
ajfa-5159	211	19	corporate	corporate	ADJ
ajfa-5159	211	20	governance	governance	NOUN
ajfa-5159	211	21	structure	structure	NOUN
ajfa-5159	211	22	as	as	ADV
ajfa-5159	211	23	well	well	ADV
ajfa-5159	211	24	as	as	ADP
ajfa-5159	211	25	improve	improve	VERB
ajfa-5159	211	26	firm	firm	ADJ
ajfa-5159	211	27	performance	performance	NOUN
ajfa-5159	211	28	with	with	ADP
ajfa-5159	211	29	the	the	DET
ajfa-5159	211	30	coefficients	coefficient	NOUN
ajfa-5159	211	31	of	of	ADP
ajfa-5159	211	32	0.140	0.140	NUM
ajfa-5159	211	33	and	and	CCONJ
ajfa-5159	211	34	0.329	0.329	NUM
ajfa-5159	211	35	at	at	ADP
ajfa-5159	211	36	the	the	DET
ajfa-5159	211	37	0.01	0.01	NUM
ajfa-5159	211	38	significance	significance	NOUN
ajfa-5159	211	39	level	level	NOUN
ajfa-5159	211	40	respectively	respectively	ADV
ajfa-5159	211	41	;	;	PUNCT
ajfa-5159	211	42	whereas	whereas	SCONJ
ajfa-5159	211	43	good	good	ADJ
ajfa-5159	211	44	corporate	corporate	ADJ
ajfa-5159	211	45	governance	governance	NOUN
ajfa-5159	211	46	structure	structure	NOUN
ajfa-5159	211	47	results	result	VERB
ajfa-5159	211	48	in	in	ADP
ajfa-5159	211	49	better	well	ADJ
ajfa-5159	211	50	firm	firm	ADJ
ajfa-5159	211	51	performance	performance	NOUN
ajfa-5159	211	52	with	with	ADP
ajfa-5159	211	53	the	the	DET
ajfa-5159	211	54	coefficient	coefficient	NOUN
ajfa-5159	211	55	of	of	ADP
ajfa-5159	211	56	0.544	0.544	NUM
ajfa-5159	211	57	at	at	ADP
ajfa-5159	211	58	the	the	DET
ajfa-5159	211	59	0.01	0.01	NUM
ajfa-5159	211	60	significance	significance	NOUN
ajfa-5159	211	61	level	level	NOUN
ajfa-5159	211	62	.	.	PUNCT
ajfa-5159	212	1	in	in	ADP
ajfa-5159	212	2	addition	addition	NOUN
ajfa-5159	212	3	,	,	PUNCT
ajfa-5159	212	4	environmental	environmental	ADJ
ajfa-5159	212	5	uncertainty	uncertainty	NOUN
ajfa-5159	212	6	and	and	CCONJ
ajfa-5159	212	7	firm	firm	ADJ
ajfa-5159	212	8	characteristics	characteristic	NOUN
ajfa-5159	212	9	are	be	AUX
ajfa-5159	212	10	discovered	discover	VERB
ajfa-5159	212	11	to	to	PART
ajfa-5159	212	12	influence	influence	VERB
ajfa-5159	212	13	both	both	CCONJ
ajfa-5159	212	14	the	the	DET
ajfa-5159	212	15	adoption	adoption	NOUN
ajfa-5159	212	16	of	of	ADP
ajfa-5159	212	17	management	management	NOUN
ajfa-5159	212	18	accounting	accounting	NOUN
ajfa-5159	212	19	systems	system	NOUN
ajfa-5159	212	20	and	and	CCONJ
ajfa-5159	212	21	corporate	corporate	ADJ
ajfa-5159	212	22	governance	governance	NOUN
ajfa-5159	212	23	structure	structure	NOUN
ajfa-5159	212	24	at	at	ADP
ajfa-5159	212	25	the	the	DET
ajfa-5159	212	26	0.01	0.01	NUM
ajfa-5159	212	27	significance	significance	NOUN
ajfa-5159	212	28	level	level	NOUN
ajfa-5159	212	29	.	.	PUNCT
ajfa-5159	213	1	the	the	DET
ajfa-5159	213	2	findings	finding	NOUN
ajfa-5159	213	3	from	from	ADP
ajfa-5159	213	4	the	the	DET
ajfa-5159	213	5	dag	dag	PROPN
ajfa-5159	213	6	analysis	analysis	NOUN
ajfa-5159	213	7	are	be	AUX
ajfa-5159	213	8	consistent	consistent	ADJ
ajfa-5159	213	9	with	with	ADP
ajfa-5159	213	10	those	those	PRON
ajfa-5159	213	11	from	from	ADP
ajfa-5159	213	12	the	the	DET
ajfa-5159	213	13	regression	regression	NOUN
ajfa-5159	213	14	analyses	analysis	NOUN
ajfa-5159	213	15	,	,	PUNCT
ajfa-5159	213	16	in	in	ADP
ajfa-5159	213	17	which	which	PRON
ajfa-5159	213	18	our	our	PRON
ajfa-5159	213	19	hypotheses	hypothesis	NOUN
ajfa-5159	213	20	h1	h1	VERB
ajfa-5159	213	21	,	,	PUNCT
ajfa-5159	213	22	h2	h2	NOUN
ajfa-5159	213	23	and	and	CCONJ
ajfa-5159	213	24	h3	h3	NOUN
ajfa-5159	213	25	as	as	ADV
ajfa-5159	213	26	well	well	ADV
ajfa-5159	213	27	as	as	ADP
ajfa-5159	213	28	propositions	proposition	NOUN
ajfa-5159	213	29	p3	p3	PROPN
ajfa-5159	213	30	and	and	CCONJ
ajfa-5159	213	31	p5	p5	ADJ
ajfa-5159	213	32	are	be	AUX
ajfa-5159	213	33	statistically	statistically	ADV
ajfa-5159	213	34	supported	support	VERB
ajfa-5159	213	35	at	at	ADP
ajfa-5159	213	36	the	the	DET
ajfa-5159	213	37	significance	significance	NOUN
ajfa-5159	213	38	level	level	NOUN
ajfa-5159	213	39	of	of	ADP
ajfa-5159	213	40	0.01	0.01	NUM
ajfa-5159	213	41	.	.	PUNCT
ajfa-5159	214	1	consequently	consequently	ADV
ajfa-5159	214	2	,	,	PUNCT
ajfa-5159	214	3	the	the	DET
ajfa-5159	214	4	resultswhich	resultswhich	NOUN
ajfa-5159	214	5	statistically	statistically	ADV
ajfa-5159	214	6	support	support	VERB
ajfa-5159	214	7	our	our	PRON
ajfa-5159	214	8	hypotheses	hypothesis	NOUN
ajfa-5159	214	9	h1	h1	ADJ
ajfa-5159	214	10	,	,	PUNCT
ajfa-5159	214	11	h2	h2	NOUN
ajfa-5159	214	12	and	and	CCONJ
ajfa-5159	214	13	h3	h3	NOUN
ajfa-5159	214	14	that	that	DET
ajfa-5159	214	15	corporate	corporate	ADJ
ajfa-5159	214	16	governance	governance	NOUN
ajfa-5159	214	17	structure	structure	NOUN
ajfa-5159	214	18	is	be	AUX
ajfa-5159	214	19	a	a	DET
ajfa-5159	214	20	determinant	determinant	NOUN
ajfa-5159	214	21	of	of	ADP
ajfa-5159	214	22	firm	firm	ADJ
ajfa-5159	214	23	performance	performance	NOUN
ajfa-5159	214	24	,	,	PUNCT
ajfa-5159	214	25	but	but	CCONJ
ajfa-5159	214	26	is	be	AUX
ajfa-5159	214	27	boosted	boost	VERB
ajfa-5159	214	28	by	by	ADP
ajfa-5159	214	29	the	the	DET
ajfa-5159	214	30	adoption	adoption	NOUN
ajfa-5159	214	31	of	of	ADP
ajfa-5159	214	32	management	management	NOUN
ajfa-5159	214	33	accounting	account	VERB
ajfa-5159	214	34	asian	asian	ADJ
ajfa-5159	214	35	journal	journal	NOUN
ajfa-5159	214	36	of	of	ADP
ajfa-5159	214	37	finance	finance	PROPN
ajfa-5159	214	38	&	&	CCONJ
ajfa-5159	214	39	accounting	accounting	PROPN
ajfa-5159	214	40	issn	issn	PROPN
ajfa-5159	214	41	1946	1946	NUM
ajfa-5159	214	42	-	-	PUNCT
ajfa-5159	214	43	052x	052x	PROPN
ajfa-5159	214	44	2014	2014	NUM
ajfa-5159	214	45	,	,	PUNCT
ajfa-5159	214	46	vol	vol	NOUN
ajfa-5159	214	47	.	.	PROPN
ajfa-5159	214	48	6	6	NUM
ajfa-5159	214	49	,	,	PUNCT
ajfa-5159	214	50	no	no	INTJ
ajfa-5159	214	51	.	.	NOUN
ajfa-5159	214	52	1	1	NUM
ajfa-5159	214	53	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5159	214	54	229	229	NUM
ajfa-5159	214	55	systems	system	NOUN
ajfa-5159	214	56	in	in	ADP
ajfa-5159	214	57	business	business	NOUN
ajfa-5159	214	58	,	,	PUNCT
ajfa-5159	214	59	which	which	PRON
ajfa-5159	214	60	is	be	AUX
ajfa-5159	214	61	in	in	ADP
ajfa-5159	214	62	turn	turn	NOUN
ajfa-5159	214	63	also	also	ADV
ajfa-5159	214	64	a	a	DET
ajfa-5159	214	65	causality	causality	NOUN
ajfa-5159	214	66	of	of	ADP
ajfa-5159	214	67	firm	firm	ADJ
ajfa-5159	214	68	performanceare	performanceare	NOUN
ajfa-5159	214	69	robust	robust	ADJ
ajfa-5159	214	70	across	across	ADP
ajfa-5159	214	71	both	both	CCONJ
ajfa-5159	214	72	the	the	DET
ajfa-5159	214	73	procedures	procedure	NOUN
ajfa-5159	214	74	(	(	PUNCT
ajfa-5159	214	75	regression	regression	NOUN
ajfa-5159	214	76	and	and	CCONJ
ajfa-5159	214	77	dag	dag	PROPN
ajfa-5159	214	78	analyses	analysis	NOUN
ajfa-5159	214	79	)	)	PUNCT
ajfa-5159	214	80	.	.	PUNCT
ajfa-5159	215	1	additionally	additionally	ADV
ajfa-5159	215	2	,	,	PUNCT
ajfa-5159	215	3	propositions	proposition	NOUN
ajfa-5159	215	4	p2	p2	NOUN
ajfa-5159	215	5	and	and	CCONJ
ajfa-5159	215	6	p4	p4	NOUN
ajfa-5159	215	7	are	be	AUX
ajfa-5159	215	8	also	also	ADV
ajfa-5159	215	9	statistically	statistically	ADV
ajfa-5159	215	10	supported	support	VERB
ajfa-5159	215	11	at	at	ADP
ajfa-5159	215	12	the	the	DET
ajfa-5159	215	13	0.01	0.01	NUM
ajfa-5159	215	14	level	level	NOUN
ajfa-5159	215	15	of	of	ADP
ajfa-5159	215	16	significance	significance	NOUN
ajfa-5159	215	17	,	,	PUNCT
ajfa-5159	215	18	in	in	ADP
ajfa-5159	215	19	which	which	PRON
ajfa-5159	215	20	environmental	environmental	ADJ
ajfa-5159	215	21	uncertainty	uncertainty	NOUN
ajfa-5159	215	22	and	and	CCONJ
ajfa-5159	215	23	firm	firm	ADJ
ajfa-5159	215	24	characteristics	characteristic	NOUN
ajfa-5159	215	25	are	be	AUX
ajfa-5159	215	26	the	the	DET
ajfa-5159	215	27	drivers	driver	NOUN
ajfa-5159	215	28	leading	lead	VERB
ajfa-5159	215	29	to	to	ADP
ajfa-5159	215	30	the	the	DET
ajfa-5159	215	31	adoption	adoption	NOUN
ajfa-5159	215	32	of	of	ADP
ajfa-5159	215	33	management	management	NOUN
ajfa-5159	215	34	accounting	accounting	NOUN
ajfa-5159	215	35	systems	system	NOUN
ajfa-5159	215	36	.	.	PUNCT
ajfa-5159	216	1	figure	figure	NOUN
ajfa-5159	216	2	2	2	NUM
ajfa-5159	216	3	.	.	PUNCT
ajfa-5159	216	4	research	research	NOUN
ajfa-5159	216	5	model	model	NOUN
ajfa-5159	216	6	table	table	NOUN
ajfa-5159	216	7	6	6	NUM
ajfa-5159	216	8	.	.	PUNCT
ajfa-5159	217	1	results	result	NOUN
ajfa-5159	217	2	from	from	ADP
ajfa-5159	217	3	the	the	DET
ajfa-5159	217	4	dag	dag	PROPN
ajfa-5159	217	5	analysis	analysis	NOUN
ajfa-5159	217	6	next	next	ADV
ajfa-5159	217	7	,	,	PUNCT
ajfa-5159	217	8	the	the	DET
ajfa-5159	217	9	mediating	mediate	VERB
ajfa-5159	217	10	role	role	NOUN
ajfa-5159	217	11	of	of	ADP
ajfa-5159	217	12	corporate	corporate	ADJ
ajfa-5159	217	13	governance	governance	NOUN
ajfa-5159	217	14	structure	structure	NOUN
ajfa-5159	217	15	in	in	ADP
ajfa-5159	217	16	the	the	DET
ajfa-5159	217	17	effect	effect	NOUN
ajfa-5159	217	18	of	of	ADP
ajfa-5159	217	19	adopting	adopt	VERB
ajfa-5159	217	20	management	management	NOUN
ajfa-5159	217	21	accounting	accounting	NOUN
ajfa-5159	217	22	systems	system	NOUN
ajfa-5159	217	23	on	on	ADP
ajfa-5159	217	24	firm	firm	ADJ
ajfa-5159	217	25	performance	performance	NOUN
ajfa-5159	217	26	is	be	AUX
ajfa-5159	217	27	examined	examine	VERB
ajfa-5159	217	28	with	with	ADP
ajfa-5159	217	29	a	a	DET
ajfa-5159	217	30	method	method	NOUN
ajfa-5159	217	31	produced	produce	VERB
ajfa-5159	217	32	by	by	ADP
ajfa-5159	217	33	sobel	sobel	PROPN
ajfa-5159	217	34	(	(	PUNCT
ajfa-5159	217	35	1982	1982	NUM
ajfa-5159	217	36	)	)	PUNCT
ajfa-5159	217	37	,	,	PUNCT
ajfa-5159	217	38	which	which	PRON
ajfa-5159	217	39	utilizes	utilize	VERB
ajfa-5159	217	40	a	a	DET
ajfa-5159	217	41	t	t	NOUN
ajfa-5159	217	42	-	-	PUNCT
ajfa-5159	217	43	test	test	NOUN
ajfa-5159	217	44	to	to	PART
ajfa-5159	217	45	investigate	investigate	VERB
ajfa-5159	217	46	the	the	DET
ajfa-5159	217	47	statistical	statistical	ADJ
ajfa-5159	217	48	significance	significance	NOUN
ajfa-5159	217	49	for	for	ADP
ajfa-5159	217	50	the	the	DET
ajfa-5159	217	51	indirect	indirect	ADJ
ajfa-5159	217	52	effect	effect	NOUN
ajfa-5159	217	53	of	of	ADP
ajfa-5159	217	54	the	the	DET
ajfa-5159	217	55	mediating	mediate	VERB
ajfa-5159	217	56	variable	variable	NOUN
ajfa-5159	217	57	by	by	ADP
ajfa-5159	217	58	testing	test	VERB
ajfa-5159	217	59	the	the	DET
ajfa-5159	217	60	null	null	ADJ
ajfa-5159	217	61	hypothesis	hypothesis	NOUN
ajfa-5159	217	62	that	that	SCONJ
ajfa-5159	217	63	there	there	PRON
ajfa-5159	217	64	is	be	VERB
ajfa-5159	217	65	no	no	DET
ajfa-5159	217	66	the	the	DET
ajfa-5159	217	67	indirect	indirect	ADJ
ajfa-5159	217	68	impact	impact	NOUN
ajfa-5159	217	69	of	of	ADP
ajfa-5159	217	70	the	the	DET
ajfa-5159	217	71	mediating	mediate	VERB
ajfa-5159	217	72	variable	variable	NOUN
ajfa-5159	217	73	on	on	ADP
ajfa-5159	217	74	the	the	DET
ajfa-5159	217	75	relationship	relationship	NOUN
ajfa-5159	217	76	between	between	ADP
ajfa-5159	217	77	the	the	DET
ajfa-5159	217	78	independent	independent	ADJ
ajfa-5159	217	79	variable	variable	NOUN
ajfa-5159	217	80	and	and	CCONJ
ajfa-5159	217	81	the	the	DET
ajfa-5159	217	82	dependent	dependent	ADJ
ajfa-5159	217	83	variable	variable	NOUN
ajfa-5159	217	84	,	,	PUNCT
ajfa-5159	217	85	in	in	ADP
ajfa-5159	217	86	which	which	PRON
ajfa-5159	217	87	t	t	PROPN
ajfa-5159	217	88	-	-	PUNCT
ajfa-5159	217	89	statistics	statistic	NOUN
ajfa-5159	217	90	is	be	AUX
ajfa-5159	217	91	a	a	DET
ajfa-5159	217	92	ratio	ratio	NOUN
ajfa-5159	217	93	of	of	ADP
ajfa-5159	217	94	the	the	DET
ajfa-5159	217	95	indirect	indirect	ADJ
ajfa-5159	217	96	coefficient	coefficient	NOUN
ajfa-5159	217	97	to	to	ADP
ajfa-5159	217	98	its	its	PRON
ajfa-5159	217	99	standard	standard	ADJ
ajfa-5159	217	100	error	error	NOUN
ajfa-5159	217	101	(	(	PUNCT
ajfa-5159	217	102	=	=	SYM
ajfa-5159	217	103	)	)	PUNCT
ajfa-5159	217	104	.	.	PUNCT
ajfa-5159	218	1	table	table	NOUN
ajfa-5159	218	2	5	5	NUM
ajfa-5159	218	3	implies	imply	VERB
ajfa-5159	218	4	that	that	SCONJ
ajfa-5159	218	5	the	the	DET
ajfa-5159	218	6	addition	addition	NOUN
ajfa-5159	218	7	of	of	ADP
ajfa-5159	218	8	corporate	corporate	ADJ
ajfa-5159	218	9	governance	governance	NOUN
ajfa-5159	218	10	structure	structure	NOUN
ajfa-5159	218	11	in	in	ADP
ajfa-5159	218	12	the	the	DET
ajfa-5159	218	13	relationship	relationship	NOUN
ajfa-5159	218	14	between	between	ADP
ajfa-5159	218	15	the	the	DET
ajfa-5159	218	16	adoption	adoption	NOUN
ajfa-5159	218	17	of	of	ADP
ajfa-5159	218	18	management	management	NOUN
ajfa-5159	218	19	accounting	accounting	NOUN
ajfa-5159	218	20	systems	system	NOUN
ajfa-5159	218	21	and	and	CCONJ
ajfa-5159	218	22	firm	firm	ADJ
ajfa-5159	218	23	performance	performance	NOUN
ajfa-5159	218	24	asian	asian	ADJ
ajfa-5159	218	25	journal	journal	NOUN
ajfa-5159	218	26	of	of	ADP
ajfa-5159	218	27	finance	finance	PROPN
ajfa-5159	218	28	&	&	CCONJ
ajfa-5159	218	29	accounting	accounting	PROPN
ajfa-5159	218	30	issn	issn	PROPN
ajfa-5159	218	31	1946	1946	NUM
ajfa-5159	218	32	-	-	PUNCT
ajfa-5159	218	33	052x	052x	PROPN
ajfa-5159	218	34	2014	2014	NUM
ajfa-5159	218	35	,	,	PUNCT
ajfa-5159	218	36	vol	vol	NOUN
ajfa-5159	218	37	.	.	PROPN
ajfa-5159	218	38	6	6	NUM
ajfa-5159	218	39	,	,	PUNCT
ajfa-5159	218	40	no	no	INTJ
ajfa-5159	218	41	.	.	NOUN
ajfa-5159	218	42	1	1	NUM
ajfa-5159	218	43	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	218	44	230	230	NUM
ajfa-5159	218	45	will	will	AUX
ajfa-5159	218	46	lessen	lessen	VERB
ajfa-5159	218	47	the	the	DET
ajfa-5159	218	48	effect	effect	NOUN
ajfa-5159	218	49	of	of	ADP
ajfa-5159	218	50	adopting	adopt	VERB
ajfa-5159	218	51	management	management	NOUN
ajfa-5159	218	52	accounting	accounting	NOUN
ajfa-5159	218	53	systems	system	NOUN
ajfa-5159	218	54	on	on	ADP
ajfa-5159	218	55	firm	firm	ADJ
ajfa-5159	218	56	performance	performance	NOUN
ajfa-5159	218	57	from	from	ADP
ajfa-5159	218	58	0.455	0.455	NUM
ajfa-5159	218	59	to	to	ADP
ajfa-5159	218	60	0.329	0.329	NUM
ajfa-5159	218	61	at	at	ADP
ajfa-5159	218	62	the	the	DET
ajfa-5159	218	63	0.01	0.01	NUM
ajfa-5159	218	64	significance	significance	NOUN
ajfa-5159	218	65	level	level	NOUN
ajfa-5159	218	66	;	;	PUNCT
ajfa-5159	218	67	hence	hence	ADV
ajfa-5159	218	68	we	we	PRON
ajfa-5159	218	69	can	can	AUX
ajfa-5159	218	70	suggest	suggest	VERB
ajfa-5159	218	71	that	that	SCONJ
ajfa-5159	218	72	corporate	corporate	ADJ
ajfa-5159	218	73	governance	governance	NOUN
ajfa-5159	218	74	structure	structure	NOUN
ajfa-5159	218	75	may	may	AUX
ajfa-5159	218	76	play	play	VERB
ajfa-5159	218	77	a	a	DET
ajfa-5159	218	78	mediating	mediate	VERB
ajfa-5159	218	79	role	role	NOUN
ajfa-5159	218	80	in	in	ADP
ajfa-5159	218	81	the	the	DET
ajfa-5159	218	82	influence	influence	NOUN
ajfa-5159	218	83	of	of	ADP
ajfa-5159	218	84	adopting	adopt	VERB
ajfa-5159	218	85	management	management	NOUN
ajfa-5159	218	86	accounting	accounting	NOUN
ajfa-5159	218	87	systems	system	NOUN
ajfa-5159	218	88	on	on	ADP
ajfa-5159	218	89	firm	firm	ADJ
ajfa-5159	218	90	performance	performance	NOUN
ajfa-5159	218	91	.	.	PUNCT
ajfa-5159	219	1	also	also	ADV
ajfa-5159	219	2	based	base	VERB
ajfa-5159	219	3	on	on	ADP
ajfa-5159	219	4	table	table	NOUN
ajfa-5159	219	5	5	5	NUM
ajfa-5159	219	6	,	,	PUNCT
ajfa-5159	219	7	sobel	sobel	NOUN
ajfa-5159	219	8	’s	’s	PART
ajfa-5159	219	9	procedure	procedure	NOUN
ajfa-5159	219	10	yields	yield	VERB
ajfa-5159	219	11	the	the	DET
ajfa-5159	219	12	results	result	NOUN
ajfa-5159	219	13	given	give	VERB
ajfa-5159	219	14	in	in	ADP
ajfa-5159	219	15	table	table	NOUN
ajfa-5159	219	16	7	7	NUM
ajfa-5159	219	17	.	.	PUNCT
ajfa-5159	220	1	the	the	DET
ajfa-5159	220	2	finding	finding	NOUN
ajfa-5159	220	3	offers	offer	VERB
ajfa-5159	220	4	statistical	statistical	ADJ
ajfa-5159	220	5	evidence	evidence	NOUN
ajfa-5159	220	6	on	on	ADP
ajfa-5159	220	7	the	the	DET
ajfa-5159	220	8	mediating	mediate	VERB
ajfa-5159	220	9	effect	effect	NOUN
ajfa-5159	220	10	of	of	ADP
ajfa-5159	220	11	corporate	corporate	ADJ
ajfa-5159	220	12	governance	governance	NOUN
ajfa-5159	220	13	structure	structure	NOUN
ajfa-5159	220	14	.	.	PUNCT
ajfa-5159	221	1	the	the	DET
ajfa-5159	221	2	association	association	NOUN
ajfa-5159	221	3	between	between	ADP
ajfa-5159	221	4	the	the	DET
ajfa-5159	221	5	adoption	adoption	NOUN
ajfa-5159	221	6	of	of	ADP
ajfa-5159	221	7	management	management	NOUN
ajfa-5159	221	8	accounting	accounting	NOUN
ajfa-5159	221	9	systems	system	NOUN
ajfa-5159	221	10	and	and	CCONJ
ajfa-5159	221	11	firm	firm	ADJ
ajfa-5159	221	12	performance	performance	NOUN
ajfa-5159	221	13	is	be	AUX
ajfa-5159	221	14	intervened	intervene	VERB
ajfa-5159	221	15	in	in	ADP
ajfa-5159	221	16	by	by	ADP
ajfa-5159	221	17	corporate	corporate	ADJ
ajfa-5159	221	18	governance	governance	NOUN
ajfa-5159	221	19	structure	structure	NOUN
ajfa-5159	221	20	at	at	ADP
ajfa-5159	221	21	the	the	DET
ajfa-5159	221	22	0.01	0.01	NUM
ajfa-5159	221	23	significance	significance	NOUN
ajfa-5159	221	24	level	level	NOUN
ajfa-5159	221	25	with	with	ADP
ajfa-5159	221	26	t	t	PROPN
ajfa-5159	221	27	-	-	PUNCT
ajfa-5159	221	28	statistics	statistic	NOUN
ajfa-5159	221	29	of	of	ADP
ajfa-5159	221	30	5.587	5.587	NUM
ajfa-5159	221	31	.	.	PUNCT
ajfa-5159	222	1	accordingly	accordingly	ADV
ajfa-5159	222	2	,	,	PUNCT
ajfa-5159	222	3	our	our	PRON
ajfa-5159	222	4	hypothesis	hypothesis	NOUN
ajfa-5159	222	5	h4	h4	NOUN
ajfa-5159	222	6	is	be	AUX
ajfa-5159	222	7	statistically	statistically	ADV
ajfa-5159	222	8	supported	support	VERB
ajfa-5159	222	9	.	.	PUNCT
ajfa-5159	223	1	when	when	SCONJ
ajfa-5159	223	2	included	include	VERB
ajfa-5159	223	3	in	in	ADP
ajfa-5159	223	4	the	the	DET
ajfa-5159	223	5	linkage	linkage	NOUN
ajfa-5159	223	6	between	between	ADP
ajfa-5159	223	7	the	the	DET
ajfa-5159	223	8	adoption	adoption	NOUN
ajfa-5159	223	9	of	of	ADP
ajfa-5159	223	10	management	management	NOUN
ajfa-5159	223	11	accounting	accounting	NOUN
ajfa-5159	223	12	systems	system	NOUN
ajfa-5159	223	13	and	and	CCONJ
ajfa-5159	223	14	firm	firm	ADJ
ajfa-5159	223	15	performance	performance	NOUN
ajfa-5159	223	16	,	,	PUNCT
ajfa-5159	223	17	corporate	corporate	ADJ
ajfa-5159	223	18	governance	governance	NOUN
ajfa-5159	223	19	structure	structure	NOUN
ajfa-5159	223	20	will	will	AUX
ajfa-5159	223	21	diminish	diminish	VERB
ajfa-5159	223	22	this	this	DET
ajfa-5159	223	23	relationship	relationship	NOUN
ajfa-5159	223	24	.	.	PUNCT
ajfa-5159	224	1	table	table	NOUN
ajfa-5159	224	2	7	7	NUM
ajfa-5159	224	3	.	.	PUNCT
ajfa-5159	224	4	results	result	NOUN
ajfa-5159	224	5	for	for	ADP
ajfa-5159	224	6	testing	test	VERB
ajfa-5159	224	7	the	the	DET
ajfa-5159	224	8	mediating	mediate	VERB
ajfa-5159	224	9	effect	effect	NOUN
ajfa-5159	224	10	to	to	PART
ajfa-5159	224	11	explore	explore	VERB
ajfa-5159	224	12	“	"	PUNCT
ajfa-5159	224	13	our	our	PRON
ajfa-5159	224	14	proposition1	proposition1	NOUN
ajfa-5159	224	15	”	"	PUNCT
ajfa-5159	224	16	that	that	SCONJ
ajfa-5159	224	17	corporate	corporate	ADJ
ajfa-5159	224	18	governance	governance	NOUN
ajfa-5159	224	19	structure	structure	NOUN
ajfa-5159	224	20	may	may	AUX
ajfa-5159	224	21	moderate	moderate	VERB
ajfa-5159	224	22	the	the	DET
ajfa-5159	224	23	effect	effect	NOUN
ajfa-5159	224	24	of	of	ADP
ajfa-5159	224	25	adopting	adopt	VERB
ajfa-5159	224	26	management	management	NOUN
ajfa-5159	224	27	accounting	accounting	NOUN
ajfa-5159	224	28	systems	system	NOUN
ajfa-5159	224	29	in	in	ADP
ajfa-5159	224	30	business	business	NOUN
ajfa-5159	224	31	on	on	ADP
ajfa-5159	224	32	firm	firm	ADJ
ajfa-5159	224	33	performance	performance	NOUN
ajfa-5159	224	34	,	,	PUNCT
ajfa-5159	224	35	we	we	PRON
ajfa-5159	224	36	use	use	VERB
ajfa-5159	224	37	the	the	DET
ajfa-5159	224	38	interactive	interactive	ADJ
ajfa-5159	224	39	component	component	NOUN
ajfa-5159	224	40	“	"	PUNCT
ajfa-5159	224	41	cgs*mas	cgs*ma	NOUN
ajfa-5159	224	42	”	"	PUNCT
ajfa-5159	224	43	and	and	CCONJ
ajfa-5159	224	44	test	test	VERB
ajfa-5159	224	45	whether	whether	SCONJ
ajfa-5159	224	46	it	it	PRON
ajfa-5159	224	47	affects	affect	VERB
ajfa-5159	224	48	firm	firm	ADJ
ajfa-5159	224	49	performance	performance	NOUN
ajfa-5159	224	50	(	(	PUNCT
ajfa-5159	224	51	fpf	fpf	NOUN
ajfa-5159	224	52	)	)	PUNCT
ajfa-5159	224	53	.	.	PUNCT
ajfa-5159	225	1	the	the	DET
ajfa-5159	225	2	results	result	NOUN
ajfa-5159	225	3	are	be	AUX
ajfa-5159	225	4	provided	provide	VERB
ajfa-5159	225	5	in	in	ADP
ajfa-5159	225	6	table	table	NOUN
ajfa-5159	225	7	8	8	NUM
ajfa-5159	225	8	.	.	PUNCT
ajfa-5159	226	1	the	the	DET
ajfa-5159	226	2	results	result	NOUN
ajfa-5159	226	3	illustrate	illustrate	VERB
ajfa-5159	226	4	that	that	SCONJ
ajfa-5159	226	5	the	the	DET
ajfa-5159	226	6	factor	factor	NOUN
ajfa-5159	226	7	“	"	PUNCT
ajfa-5159	226	8	cgs*mas	cgs*ma	NOUN
ajfa-5159	226	9	”	"	PUNCT
ajfa-5159	226	10	statistically	statistically	ADV
ajfa-5159	226	11	impacts	impact	NOUN
ajfa-5159	226	12	on	on	ADP
ajfa-5159	226	13	firm	firm	ADJ
ajfa-5159	226	14	performance	performance	NOUN
ajfa-5159	226	15	at	at	ADP
ajfa-5159	226	16	the	the	DET
ajfa-5159	226	17	0.01	0.01	NUM
ajfa-5159	226	18	significance	significance	NOUN
ajfa-5159	226	19	level	level	NOUN
ajfa-5159	226	20	with	with	ADP
ajfa-5159	226	21	the	the	DET
ajfa-5159	226	22	coefficient	coefficient	NOUN
ajfa-5159	226	23	of	of	ADP
ajfa-5159	226	24	0.125	0.125	NUM
ajfa-5159	226	25	.	.	PUNCT
ajfa-5159	227	1	the	the	DET
ajfa-5159	227	2	component	component	NOUN
ajfa-5159	227	3	“	"	PUNCT
ajfa-5159	227	4	cgs*mas	cgs*ma	NOUN
ajfa-5159	227	5	”	"	PUNCT
ajfa-5159	227	6	and	and	CCONJ
ajfa-5159	227	7	the	the	DET
ajfa-5159	227	8	variable	variable	ADJ
ajfa-5159	227	9	“	"	PUNCT
ajfa-5159	227	10	the	the	DET
ajfa-5159	227	11	adoption	adoption	NOUN
ajfa-5159	227	12	of	of	ADP
ajfa-5159	227	13	management	management	NOUN
ajfa-5159	227	14	accounting	accounting	NOUN
ajfa-5159	227	15	systems	system	NOUN
ajfa-5159	227	16	mas	mas	PROPN
ajfa-5159	227	17	”	"	PUNCT
ajfa-5159	227	18	explain	explain	VERB
ajfa-5159	227	19	38.4	38.4	NUM
ajfa-5159	227	20	%	%	NOUN
ajfa-5159	227	21	of	of	ADP
ajfa-5159	227	22	the	the	DET
ajfa-5159	227	23	variation	variation	NOUN
ajfa-5159	227	24	in	in	ADP
ajfa-5159	227	25	firm	firm	ADJ
ajfa-5159	227	26	performance	performance	NOUN
ajfa-5159	227	27	.	.	PUNCT
ajfa-5159	228	1	the	the	DET
ajfa-5159	228	2	findings	finding	NOUN
ajfa-5159	228	3	implies	imply	VERB
ajfa-5159	228	4	that	that	SCONJ
ajfa-5159	228	5	an	an	DET
ajfa-5159	228	6	improvement	improvement	NOUN
ajfa-5159	228	7	in	in	ADP
ajfa-5159	228	8	corporate	corporate	ADJ
ajfa-5159	228	9	governance	governance	NOUN
ajfa-5159	228	10	structure	structure	NOUN
ajfa-5159	228	11	by	by	ADP
ajfa-5159	228	12	1	1	NUM
ajfa-5159	228	13	unit	unit	NOUN
ajfa-5159	228	14	will	will	AUX
ajfa-5159	228	15	increase	increase	VERB
ajfa-5159	228	16	the	the	DET
ajfa-5159	228	17	influence	influence	NOUN
ajfa-5159	228	18	of	of	ADP
ajfa-5159	228	19	adopting	adopt	VERB
ajfa-5159	228	20	management	management	NOUN
ajfa-5159	228	21	accounting	accounting	NOUN
ajfa-5159	228	22	systems	system	NOUN
ajfa-5159	228	23	in	in	ADP
ajfa-5159	228	24	business	business	NOUN
ajfa-5159	228	25	against	against	ADP
ajfa-5159	228	26	firm	firm	ADJ
ajfa-5159	228	27	performance	performance	NOUN
ajfa-5159	228	28	by	by	ADP
ajfa-5159	228	29	0.125	0.125	NUM
ajfa-5159	228	30	unit	unit	NOUN
ajfa-5159	228	31	.	.	PUNCT
ajfa-5159	229	1	consequently	consequently	ADV
ajfa-5159	229	2	,	,	PUNCT
ajfa-5159	229	3	corporate	corporate	ADJ
ajfa-5159	229	4	governance	governance	NOUN
ajfa-5159	229	5	structure	structure	NOUN
ajfa-5159	229	6	is	be	AUX
ajfa-5159	229	7	statistically	statistically	ADV
ajfa-5159	229	8	evidenced	evidence	VERB
ajfa-5159	229	9	to	to	PART
ajfa-5159	229	10	moderate	moderate	VERB
ajfa-5159	229	11	the	the	DET
ajfa-5159	229	12	linkage	linkage	NOUN
ajfa-5159	229	13	between	between	ADP
ajfa-5159	229	14	the	the	DET
ajfa-5159	229	15	adoption	adoption	NOUN
ajfa-5159	229	16	of	of	ADP
ajfa-5159	229	17	management	management	NOUN
ajfa-5159	229	18	accounting	accounting	NOUN
ajfa-5159	229	19	systems	system	NOUN
ajfa-5159	229	20	in	in	ADP
ajfa-5159	229	21	business	business	NOUN
ajfa-5159	229	22	and	and	CCONJ
ajfa-5159	229	23	firm	firm	ADJ
ajfa-5159	229	24	performance	performance	NOUN
ajfa-5159	229	25	.	.	PUNCT
ajfa-5159	230	1	rather	rather	ADV
ajfa-5159	230	2	,	,	PUNCT
ajfa-5159	230	3	better	well	ADJ
ajfa-5159	230	4	corporate	corporate	ADJ
ajfa-5159	230	5	governance	governance	NOUN
ajfa-5159	230	6	structure	structure	NOUN
ajfa-5159	230	7	in	in	ADP
ajfa-5159	230	8	a	a	DET
ajfa-5159	230	9	firm	firm	NOUN
ajfa-5159	230	10	will	will	AUX
ajfa-5159	230	11	boost	boost	VERB
ajfa-5159	230	12	the	the	DET
ajfa-5159	230	13	relationship	relationship	NOUN
ajfa-5159	230	14	between	between	ADP
ajfa-5159	230	15	the	the	DET
ajfa-5159	230	16	adoption	adoption	NOUN
ajfa-5159	230	17	of	of	ADP
ajfa-5159	230	18	management	management	NOUN
ajfa-5159	230	19	accounting	accounting	NOUN
ajfa-5159	230	20	systems	system	NOUN
ajfa-5159	230	21	and	and	CCONJ
ajfa-5159	230	22	firm	firm	ADJ
ajfa-5159	230	23	performance	performance	NOUN
ajfa-5159	230	24	.	.	PUNCT
ajfa-5159	231	1	table	table	NOUN
ajfa-5159	231	2	8	8	NUM
ajfa-5159	231	3	.	.	PUNCT
ajfa-5159	231	4	results	result	NOUN
ajfa-5159	231	5	for	for	ADP
ajfa-5159	231	6	testing	test	VERB
ajfa-5159	231	7	the	the	DET
ajfa-5159	231	8	moderating	moderate	VERB
ajfa-5159	231	9	effect	effect	NOUN
ajfa-5159	231	10	in	in	ADP
ajfa-5159	231	11	summary	summary	NOUN
ajfa-5159	231	12	,	,	PUNCT
ajfa-5159	231	13	the	the	DET
ajfa-5159	231	14	findings	finding	NOUN
ajfa-5159	231	15	reveal	reveal	VERB
ajfa-5159	231	16	that	that	SCONJ
ajfa-5159	231	17	the	the	DET
ajfa-5159	231	18	adoption	adoption	NOUN
ajfa-5159	231	19	of	of	ADP
ajfa-5159	231	20	management	management	NOUN
ajfa-5159	231	21	accounting	accounting	NOUN
ajfa-5159	231	22	systems	system	NOUN
ajfa-5159	231	23	in	in	ADP
ajfa-5159	231	24	business	business	NOUN
ajfa-5159	231	25	will	will	AUX
ajfa-5159	231	26	enhance	enhance	VERB
ajfa-5159	231	27	corporate	corporate	ADJ
ajfa-5159	231	28	governance	governance	NOUN
ajfa-5159	231	29	structure	structure	NOUN
ajfa-5159	231	30	that	that	SCONJ
ajfa-5159	231	31	in	in	ADP
ajfa-5159	231	32	turn	turn	NOUN
ajfa-5159	231	33	leads	lead	VERB
ajfa-5159	231	34	to	to	ADP
ajfa-5159	231	35	improved	improved	ADJ
ajfa-5159	231	36	firm	firm	ADJ
ajfa-5159	231	37	performance	performance	NOUN
ajfa-5159	231	38	.	.	PUNCT
ajfa-5159	232	1	a	a	DET
ajfa-5159	232	2	higher	high	ADJ
ajfa-5159	232	3	adoption	adoption	NOUN
ajfa-5159	232	4	level	level	NOUN
ajfa-5159	232	5	of	of	ADP
ajfa-5159	232	6	management	management	NOUN
ajfa-5159	232	7	accounting	accounting	NOUN
ajfa-5159	232	8	systems	system	NOUN
ajfa-5159	232	9	also	also	ADV
ajfa-5159	232	10	results	result	VERB
ajfa-5159	232	11	in	in	ADP
ajfa-5159	232	12	more	more	ADV
ajfa-5159	232	13	improved	improved	ADJ
ajfa-5159	232	14	firm	firm	ADJ
ajfa-5159	232	15	performance	performance	NOUN
ajfa-5159	232	16	.	.	PUNCT
ajfa-5159	233	1	more	more	ADV
ajfa-5159	233	2	importantly	importantly	ADV
ajfa-5159	233	3	,	,	PUNCT
ajfa-5159	233	4	corporate	corporate	ADJ
ajfa-5159	233	5	governance	governance	NOUN
ajfa-5159	233	6	structure	structure	NOUN
ajfa-5159	233	7	is	be	AUX
ajfa-5159	233	8	statistcially	statistcially	ADV
ajfa-5159	233	9	evidenced	evidence	VERB
ajfa-5159	233	10	as	as	ADP
ajfa-5159	233	11	both	both	CCONJ
ajfa-5159	233	12	a	a	DET
ajfa-5159	233	13	mediator	mediator	NOUN
ajfa-5159	233	14	and	and	CCONJ
ajfa-5159	233	15	a	a	DET
ajfa-5159	233	16	moderator	moderator	NOUN
ajfa-5159	233	17	in	in	ADP
ajfa-5159	233	18	the	the	DET
ajfa-5159	233	19	relationship	relationship	NOUN
ajfa-5159	233	20	between	between	ADP
ajfa-5159	233	21	the	the	DET
ajfa-5159	233	22	adoption	adoption	NOUN
ajfa-5159	233	23	of	of	ADP
ajfa-5159	233	24	management	management	NOUN
ajfa-5159	233	25	accounting	accounting	NOUN
ajfa-5159	233	26	systems	system	NOUN
ajfa-5159	233	27	and	and	CCONJ
ajfa-5159	233	28	firm	firm	ADJ
ajfa-5159	233	29	performance	performance	NOUN
ajfa-5159	233	30	.	.	PUNCT
ajfa-5159	234	1	these	these	DET
ajfa-5159	234	2	findings	finding	NOUN
ajfa-5159	234	3	are	be	AUX
ajfa-5159	234	4	consistent	consistent	ADJ
ajfa-5159	234	5	with	with	ADP
ajfa-5159	234	6	the	the	DET
ajfa-5159	234	7	previous	previous	ADJ
ajfa-5159	234	8	research	research	NOUN
ajfa-5159	234	9	as	as	ADP
ajfa-5159	234	10	above	above	ADV
ajfa-5159	234	11	discussed	discuss	VERB
ajfa-5159	234	12	.	.	PUNCT
ajfa-5159	235	1	asian	asian	ADJ
ajfa-5159	235	2	journal	journal	PROPN
ajfa-5159	235	3	of	of	ADP
ajfa-5159	235	4	finance	finance	PROPN
ajfa-5159	235	5	&	&	CCONJ
ajfa-5159	235	6	accounting	accounting	PROPN
ajfa-5159	235	7	issn	issn	PROPN
ajfa-5159	235	8	1946	1946	NUM
ajfa-5159	235	9	-	-	PUNCT
ajfa-5159	235	10	052x	052x	PROPN
ajfa-5159	235	11	2014	2014	NUM
ajfa-5159	235	12	,	,	PUNCT
ajfa-5159	235	13	vol	vol	NOUN
ajfa-5159	235	14	.	.	PROPN
ajfa-5159	236	1	6	6	NUM
ajfa-5159	236	2	,	,	PUNCT
ajfa-5159	236	3	no	no	INTJ
ajfa-5159	236	4	.	.	NOUN
ajfa-5159	236	5	1	1	NUM
ajfa-5159	236	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	236	7	231	231	NUM
ajfa-5159	236	8	5	5	NUM
ajfa-5159	236	9	.	.	PUNCT
ajfa-5159	237	1	conclusions	conclusion	NOUN
ajfa-5159	237	2	prior	prior	ADJ
ajfa-5159	237	3	studies	study	NOUN
ajfa-5159	237	4	have	have	AUX
ajfa-5159	237	5	investigated	investigate	VERB
ajfa-5159	237	6	the	the	DET
ajfa-5159	237	7	causal	causal	ADJ
ajfa-5159	237	8	relationships	relationship	NOUN
ajfa-5159	237	9	among	among	ADP
ajfa-5159	237	10	corporate	corporate	ADJ
ajfa-5159	237	11	governance	governance	NOUN
ajfa-5159	237	12	structure	structure	NOUN
ajfa-5159	237	13	,	,	PUNCT
ajfa-5159	237	14	the	the	DET
ajfa-5159	237	15	adoption	adoption	NOUN
ajfa-5159	237	16	of	of	ADP
ajfa-5159	237	17	management	management	NOUN
ajfa-5159	237	18	accounting	accounting	NOUN
ajfa-5159	237	19	systems	system	NOUN
ajfa-5159	237	20	and	and	CCONJ
ajfa-5159	237	21	firm	firm	ADJ
ajfa-5159	237	22	performance	performance	NOUN
ajfa-5159	237	23	.	.	PUNCT
ajfa-5159	238	1	however	however	ADV
ajfa-5159	238	2	,	,	PUNCT
ajfa-5159	238	3	none	none	NOUN
ajfa-5159	238	4	of	of	ADP
ajfa-5159	238	5	them	they	PRON
ajfa-5159	238	6	have	have	AUX
ajfa-5159	238	7	discussed	discuss	VERB
ajfa-5159	238	8	and	and	CCONJ
ajfa-5159	238	9	explored	explore	VERB
ajfa-5159	238	10	the	the	DET
ajfa-5159	238	11	mediating	mediating	NOUN
ajfa-5159	238	12	and	and	CCONJ
ajfa-5159	238	13	moderating	moderating	NOUN
ajfa-5159	238	14	roles	role	NOUN
ajfa-5159	238	15	of	of	ADP
ajfa-5159	238	16	corporate	corporate	ADJ
ajfa-5159	238	17	governance	governance	NOUN
ajfa-5159	238	18	structure	structure	NOUN
ajfa-5159	238	19	in	in	ADP
ajfa-5159	238	20	the	the	DET
ajfa-5159	238	21	association	association	NOUN
ajfa-5159	238	22	between	between	ADP
ajfa-5159	238	23	the	the	DET
ajfa-5159	238	24	adoption	adoption	NOUN
ajfa-5159	238	25	of	of	ADP
ajfa-5159	238	26	management	management	NOUN
ajfa-5159	238	27	accounting	accounting	NOUN
ajfa-5159	238	28	systems	system	NOUN
ajfa-5159	238	29	and	and	CCONJ
ajfa-5159	238	30	firm	firm	ADJ
ajfa-5159	238	31	performance	performance	NOUN
ajfa-5159	238	32	,	,	PUNCT
ajfa-5159	238	33	although	although	SCONJ
ajfa-5159	238	34	corporate	corporate	ADJ
ajfa-5159	238	35	governance	governance	NOUN
ajfa-5159	238	36	structure	structure	NOUN
ajfa-5159	238	37	plays	play	VERB
ajfa-5159	238	38	an	an	DET
ajfa-5159	238	39	important	important	ADJ
ajfa-5159	238	40	role	role	NOUN
ajfa-5159	238	41	in	in	ADP
ajfa-5159	238	42	the	the	DET
ajfa-5159	238	43	linkage	linkage	NOUN
ajfa-5159	238	44	between	between	ADP
ajfa-5159	238	45	the	the	DET
ajfa-5159	238	46	adoption	adoption	NOUN
ajfa-5159	238	47	of	of	ADP
ajfa-5159	238	48	management	management	NOUN
ajfa-5159	238	49	accounting	accounting	NOUN
ajfa-5159	238	50	systems	system	NOUN
ajfa-5159	238	51	and	and	CCONJ
ajfa-5159	238	52	firm	firm	ADJ
ajfa-5159	238	53	performance	performance	NOUN
ajfa-5159	238	54	by	by	ADP
ajfa-5159	238	55	mediating	mediate	VERB
ajfa-5159	238	56	and	and	CCONJ
ajfa-5159	238	57	moderating	moderate	VERB
ajfa-5159	238	58	mechanisms	mechanism	NOUN
ajfa-5159	238	59	.	.	PUNCT
ajfa-5159	239	1	this	this	DET
ajfa-5159	239	2	study	study	NOUN
ajfa-5159	239	3	discusses	discuss	VERB
ajfa-5159	239	4	and	and	CCONJ
ajfa-5159	239	5	examines	examine	VERB
ajfa-5159	239	6	the	the	DET
ajfa-5159	239	7	mediating	mediating	NOUN
ajfa-5159	239	8	and	and	CCONJ
ajfa-5159	239	9	moderating	moderate	VERB
ajfa-5159	239	10	role	role	NOUN
ajfa-5159	239	11	that	that	PRON
ajfa-5159	239	12	corporate	corporate	ADJ
ajfa-5159	239	13	governance	governance	NOUN
ajfa-5159	239	14	structure	structure	NOUN
ajfa-5159	239	15	takes	take	VERB
ajfa-5159	239	16	in	in	ADP
ajfa-5159	239	17	affecting	affect	VERB
ajfa-5159	239	18	the	the	DET
ajfa-5159	239	19	relationship	relationship	NOUN
ajfa-5159	239	20	between	between	ADP
ajfa-5159	239	21	the	the	DET
ajfa-5159	239	22	adoption	adoption	NOUN
ajfa-5159	239	23	of	of	ADP
ajfa-5159	239	24	management	management	NOUN
ajfa-5159	239	25	accounting	accounting	NOUN
ajfa-5159	239	26	systems	system	NOUN
ajfa-5159	239	27	in	in	ADP
ajfa-5159	239	28	business	business	NOUN
ajfa-5159	239	29	and	and	CCONJ
ajfa-5159	239	30	firm	firm	ADJ
ajfa-5159	239	31	performance	performance	NOUN
ajfa-5159	239	32	.	.	PUNCT
ajfa-5159	240	1	it	it	PRON
ajfa-5159	240	2	also	also	ADV
ajfa-5159	240	3	re	re	VERB
ajfa-5159	240	4	-	-	NOUN
ajfa-5159	240	5	specifies	specify	VERB
ajfa-5159	240	6	the	the	DET
ajfa-5159	240	7	causal	causal	ADJ
ajfa-5159	240	8	links	link	NOUN
ajfa-5159	240	9	among	among	ADP
ajfa-5159	240	10	corporate	corporate	ADJ
ajfa-5159	240	11	governance	governance	NOUN
ajfa-5159	240	12	structure	structure	NOUN
ajfa-5159	240	13	,	,	PUNCT
ajfa-5159	240	14	the	the	DET
ajfa-5159	240	15	adoption	adoption	NOUN
ajfa-5159	240	16	of	of	ADP
ajfa-5159	240	17	management	management	NOUN
ajfa-5159	240	18	accounting	accounting	NOUN
ajfa-5159	240	19	systems	system	NOUN
ajfa-5159	240	20	and	and	CCONJ
ajfa-5159	240	21	firm	firm	ADJ
ajfa-5159	240	22	performance	performance	NOUN
ajfa-5159	240	23	.	.	PUNCT
ajfa-5159	241	1	furthermore	furthermore	ADV
ajfa-5159	241	2	,	,	PUNCT
ajfa-5159	241	3	this	this	DET
ajfa-5159	241	4	research	research	NOUN
ajfa-5159	241	5	takes	take	VERB
ajfa-5159	241	6	into	into	ADP
ajfa-5159	241	7	account	account	NOUN
ajfa-5159	241	8	the	the	DET
ajfa-5159	241	9	two	two	NUM
ajfa-5159	241	10	controlling	control	VERB
ajfa-5159	241	11	variables	variable	NOUN
ajfa-5159	241	12	“	"	PUNCT
ajfa-5159	241	13	environmental	environmental	ADJ
ajfa-5159	241	14	uncertainty	uncertainty	NOUN
ajfa-5159	241	15	”	"	PUNCT
ajfa-5159	241	16	and	and	CCONJ
ajfa-5159	241	17	“	"	PUNCT
ajfa-5159	241	18	firm	firm	ADJ
ajfa-5159	241	19	characteristics	characteristic	NOUN
ajfa-5159	241	20	”	"	PUNCT
ajfa-5159	241	21	when	when	SCONJ
ajfa-5159	241	22	investigating	investigate	VERB
ajfa-5159	241	23	the	the	DET
ajfa-5159	241	24	causal	causal	ADJ
ajfa-5159	241	25	relationships	relationship	NOUN
ajfa-5159	241	26	among	among	ADP
ajfa-5159	241	27	corporate	corporate	ADJ
ajfa-5159	241	28	governance	governance	NOUN
ajfa-5159	241	29	structure	structure	NOUN
ajfa-5159	241	30	,	,	PUNCT
ajfa-5159	241	31	the	the	DET
ajfa-5159	241	32	adoption	adoption	NOUN
ajfa-5159	241	33	of	of	ADP
ajfa-5159	241	34	management	management	NOUN
ajfa-5159	241	35	accounting	accounting	NOUN
ajfa-5159	241	36	systems	system	NOUN
ajfa-5159	241	37	and	and	CCONJ
ajfa-5159	241	38	firm	firm	ADJ
ajfa-5159	241	39	performance	performance	NOUN
ajfa-5159	241	40	,	,	PUNCT
ajfa-5159	241	41	and	and	CCONJ
ajfa-5159	241	42	consequently	consequently	ADV
ajfa-5159	241	43	our	our	PRON
ajfa-5159	241	44	findings	finding	NOUN
ajfa-5159	241	45	are	be	AUX
ajfa-5159	241	46	more	more	ADV
ajfa-5159	241	47	reliable	reliable	ADJ
ajfa-5159	241	48	.	.	PUNCT
ajfa-5159	242	1	the	the	DET
ajfa-5159	242	2	regression	regression	NOUN
ajfa-5159	242	3	analyses	analysis	NOUN
ajfa-5159	242	4	offer	offer	VERB
ajfa-5159	242	5	statistical	statistical	ADJ
ajfa-5159	242	6	evidence	evidence	NOUN
ajfa-5159	242	7	on	on	ADP
ajfa-5159	242	8	the	the	DET
ajfa-5159	242	9	causal	causal	ADJ
ajfa-5159	242	10	relationships	relationship	NOUN
ajfa-5159	242	11	.	.	PUNCT
ajfa-5159	243	1	while	while	SCONJ
ajfa-5159	243	2	the	the	DET
ajfa-5159	243	3	adoption	adoption	NOUN
ajfa-5159	243	4	of	of	ADP
ajfa-5159	243	5	management	management	NOUN
ajfa-5159	243	6	accounting	accounting	NOUN
ajfa-5159	243	7	systems	system	NOUN
ajfa-5159	243	8	determines	determine	VERB
ajfa-5159	243	9	corporate	corporate	ADJ
ajfa-5159	243	10	governance	governance	NOUN
ajfa-5159	243	11	structure	structure	NOUN
ajfa-5159	243	12	as	as	ADV
ajfa-5159	243	13	well	well	ADV
ajfa-5159	243	14	as	as	ADP
ajfa-5159	243	15	firm	firm	ADJ
ajfa-5159	243	16	performance	performance	NOUN
ajfa-5159	243	17	,	,	PUNCT
ajfa-5159	243	18	good	good	ADJ
ajfa-5159	243	19	corporate	corporate	ADJ
ajfa-5159	243	20	governance	governance	NOUN
ajfa-5159	243	21	structure	structure	NOUN
ajfa-5159	243	22	leads	lead	VERB
ajfa-5159	243	23	to	to	ADP
ajfa-5159	243	24	improved	improved	ADJ
ajfa-5159	243	25	firm	firm	ADJ
ajfa-5159	243	26	performance	performance	NOUN
ajfa-5159	243	27	.	.	PUNCT
ajfa-5159	244	1	this	this	DET
ajfa-5159	244	2	research	research	NOUN
ajfa-5159	244	3	also	also	ADV
ajfa-5159	244	4	performs	perform	VERB
ajfa-5159	244	5	the	the	DET
ajfa-5159	244	6	robustness	robustness	NOUN
ajfa-5159	244	7	test	test	NOUN
ajfa-5159	244	8	for	for	ADP
ajfa-5159	244	9	the	the	DET
ajfa-5159	244	10	results	result	NOUN
ajfa-5159	244	11	obtained	obtain	VERB
ajfa-5159	244	12	from	from	ADP
ajfa-5159	244	13	the	the	DET
ajfa-5159	244	14	regression	regression	NOUN
ajfa-5159	244	15	analyses	analysis	NOUN
ajfa-5159	244	16	by	by	ADP
ajfa-5159	244	17	undertaking	undertake	VERB
ajfa-5159	244	18	the	the	DET
ajfa-5159	244	19	dag	dag	PROPN
ajfa-5159	244	20	analysis	analysis	NOUN
ajfa-5159	244	21	,	,	PUNCT
ajfa-5159	244	22	which	which	PRON
ajfa-5159	244	23	produces	produce	VERB
ajfa-5159	244	24	the	the	DET
ajfa-5159	244	25	similar	similar	ADJ
ajfa-5159	244	26	results	result	NOUN
ajfa-5159	244	27	to	to	ADP
ajfa-5159	244	28	those	those	PRON
ajfa-5159	244	29	of	of	ADP
ajfa-5159	244	30	the	the	DET
ajfa-5159	244	31	regression	regression	NOUN
ajfa-5159	244	32	analyses	analysis	NOUN
ajfa-5159	244	33	,	,	PUNCT
ajfa-5159	244	34	in	in	ADP
ajfa-5159	244	35	which	which	PRON
ajfa-5159	244	36	corporate	corporate	ADJ
ajfa-5159	244	37	governance	governance	NOUN
ajfa-5159	244	38	structure	structure	NOUN
ajfa-5159	244	39	is	be	AUX
ajfa-5159	244	40	statistically	statistically	ADV
ajfa-5159	244	41	evidenced	evidence	VERB
ajfa-5159	244	42	as	as	ADP
ajfa-5159	244	43	a	a	DET
ajfa-5159	244	44	causation	causation	NOUN
ajfa-5159	244	45	of	of	ADP
ajfa-5159	244	46	firm	firm	ADJ
ajfa-5159	244	47	performance	performance	NOUN
ajfa-5159	244	48	,	,	PUNCT
ajfa-5159	244	49	but	but	CCONJ
ajfa-5159	244	50	is	be	AUX
ajfa-5159	244	51	affected	affect	VERB
ajfa-5159	244	52	by	by	ADP
ajfa-5159	244	53	the	the	DET
ajfa-5159	244	54	adoption	adoption	NOUN
ajfa-5159	244	55	of	of	ADP
ajfa-5159	244	56	management	management	NOUN
ajfa-5159	244	57	accounting	accounting	NOUN
ajfa-5159	244	58	systems	system	NOUN
ajfa-5159	244	59	that	that	PRON
ajfa-5159	244	60	is	be	AUX
ajfa-5159	244	61	also	also	ADV
ajfa-5159	244	62	a	a	DET
ajfa-5159	244	63	cause	cause	NOUN
ajfa-5159	244	64	of	of	ADP
ajfa-5159	244	65	firm	firm	ADJ
ajfa-5159	244	66	performance	performance	NOUN
ajfa-5159	244	67	.	.	PUNCT
ajfa-5159	245	1	the	the	DET
ajfa-5159	245	2	findings	finding	NOUN
ajfa-5159	245	3	for	for	ADP
ajfa-5159	245	4	the	the	DET
ajfa-5159	245	5	causal	causal	ADJ
ajfa-5159	245	6	relationships	relationship	NOUN
ajfa-5159	245	7	are	be	AUX
ajfa-5159	245	8	consistent	consistent	ADJ
ajfa-5159	245	9	and	and	CCONJ
ajfa-5159	245	10	robust	robust	ADJ
ajfa-5159	245	11	across	across	ADP
ajfa-5159	245	12	both	both	CCONJ
ajfa-5159	245	13	the	the	DET
ajfa-5159	245	14	regression	regression	NOUN
ajfa-5159	245	15	analyses	analysis	NOUN
ajfa-5159	245	16	and	and	CCONJ
ajfa-5159	245	17	the	the	DET
ajfa-5159	245	18	dag	dag	PROPN
ajfa-5159	245	19	analysis	analysis	NOUN
ajfa-5159	245	20	.	.	PUNCT
ajfa-5159	246	1	more	more	ADV
ajfa-5159	246	2	importantly	importantly	ADV
ajfa-5159	246	3	,	,	PUNCT
ajfa-5159	246	4	this	this	DET
ajfa-5159	246	5	paper	paper	NOUN
ajfa-5159	246	6	employs	employ	VERB
ajfa-5159	246	7	sobel	sobel	NOUN
ajfa-5159	246	8	’s	’s	PART
ajfa-5159	246	9	procedure	procedure	NOUN
ajfa-5159	246	10	to	to	PART
ajfa-5159	246	11	investigate	investigate	VERB
ajfa-5159	246	12	the	the	DET
ajfa-5159	246	13	mediating	mediate	VERB
ajfa-5159	246	14	effect	effect	NOUN
ajfa-5159	246	15	of	of	ADP
ajfa-5159	246	16	corporate	corporate	ADJ
ajfa-5159	246	17	governance	governance	NOUN
ajfa-5159	246	18	structure	structure	NOUN
ajfa-5159	246	19	and	and	CCONJ
ajfa-5159	246	20	the	the	DET
ajfa-5159	246	21	interaction	interaction	NOUN
ajfa-5159	246	22	factor	factor	NOUN
ajfa-5159	246	23	“	"	PUNCT
ajfa-5159	246	24	cgs*mas	cgs*ma	NOUN
ajfa-5159	246	25	”	"	PUNCT
ajfa-5159	246	26	to	to	PART
ajfa-5159	246	27	examine	examine	VERB
ajfa-5159	246	28	the	the	DET
ajfa-5159	246	29	moderating	moderate	VERB
ajfa-5159	246	30	influence	influence	NOUN
ajfa-5159	246	31	of	of	ADP
ajfa-5159	246	32	corporate	corporate	ADJ
ajfa-5159	246	33	governance	governance	NOUN
ajfa-5159	246	34	structure	structure	NOUN
ajfa-5159	246	35	.	.	PUNCT
ajfa-5159	247	1	the	the	DET
ajfa-5159	247	2	findings	finding	NOUN
ajfa-5159	247	3	from	from	ADP
ajfa-5159	247	4	these	these	DET
ajfa-5159	247	5	analyses	analysis	NOUN
ajfa-5159	247	6	reveal	reveal	VERB
ajfa-5159	247	7	that	that	SCONJ
ajfa-5159	247	8	corporate	corporate	ADJ
ajfa-5159	247	9	governance	governance	NOUN
ajfa-5159	247	10	structure	structure	NOUN
ajfa-5159	247	11	both	both	DET
ajfa-5159	247	12	mediates	mediate	NOUN
ajfa-5159	247	13	and	and	CCONJ
ajfa-5159	247	14	moderates	moderate	VERB
ajfa-5159	247	15	the	the	DET
ajfa-5159	247	16	causal	causal	ADJ
ajfa-5159	247	17	relationship	relationship	NOUN
ajfa-5159	247	18	between	between	ADP
ajfa-5159	247	19	the	the	DET
ajfa-5159	247	20	adoption	adoption	NOUN
ajfa-5159	247	21	of	of	ADP
ajfa-5159	247	22	management	management	NOUN
ajfa-5159	247	23	accounting	accounting	NOUN
ajfa-5159	247	24	systems	system	NOUN
ajfa-5159	247	25	in	in	ADP
ajfa-5159	247	26	business	business	NOUN
ajfa-5159	247	27	and	and	CCONJ
ajfa-5159	247	28	firm	firm	ADJ
ajfa-5159	247	29	performance	performance	NOUN
ajfa-5159	247	30	.	.	PUNCT
ajfa-5159	248	1	this	this	DET
ajfa-5159	248	2	paper	paper	NOUN
ajfa-5159	248	3	makes	make	VERB
ajfa-5159	248	4	some	some	DET
ajfa-5159	248	5	contributions	contribution	NOUN
ajfa-5159	248	6	to	to	ADP
ajfa-5159	248	7	the	the	DET
ajfa-5159	248	8	literature	literature	NOUN
ajfa-5159	248	9	by	by	ADP
ajfa-5159	248	10	providing	provide	VERB
ajfa-5159	248	11	new	new	ADJ
ajfa-5159	248	12	statistical	statistical	ADJ
ajfa-5159	248	13	evidence	evidence	NOUN
ajfa-5159	248	14	on	on	ADP
ajfa-5159	248	15	the	the	DET
ajfa-5159	248	16	mediating	mediating	NOUN
ajfa-5159	248	17	and	and	CCONJ
ajfa-5159	248	18	moderating	moderating	NOUN
ajfa-5159	248	19	roles	role	NOUN
ajfa-5159	248	20	of	of	ADP
ajfa-5159	248	21	corporate	corporate	ADJ
ajfa-5159	248	22	governance	governance	NOUN
ajfa-5159	248	23	structure	structure	NOUN
ajfa-5159	248	24	in	in	ADP
ajfa-5159	248	25	the	the	DET
ajfa-5159	248	26	influence	influence	NOUN
ajfa-5159	248	27	of	of	ADP
ajfa-5159	248	28	adopting	adopt	VERB
ajfa-5159	248	29	management	management	NOUN
ajfa-5159	248	30	accounting	accounting	NOUN
ajfa-5159	248	31	systems	system	NOUN
ajfa-5159	248	32	in	in	ADP
ajfa-5159	248	33	business	business	NOUN
ajfa-5159	248	34	on	on	ADP
ajfa-5159	248	35	firm	firm	ADJ
ajfa-5159	248	36	performance	performance	NOUN
ajfa-5159	248	37	.	.	PUNCT
ajfa-5159	249	1	when	when	SCONJ
ajfa-5159	249	2	investigating	investigate	VERB
ajfa-5159	249	3	the	the	DET
ajfa-5159	249	4	factors	factor	NOUN
ajfa-5159	249	5	related	relate	VERB
ajfa-5159	249	6	to	to	ADP
ajfa-5159	249	7	firm	firm	ADJ
ajfa-5159	249	8	performance	performance	NOUN
ajfa-5159	249	9	including	include	VERB
ajfa-5159	249	10	corporate	corporate	ADJ
ajfa-5159	249	11	governance	governance	NOUN
ajfa-5159	249	12	structure	structure	NOUN
ajfa-5159	249	13	and	and	CCONJ
ajfa-5159	249	14	the	the	DET
ajfa-5159	249	15	adoption	adoption	NOUN
ajfa-5159	249	16	of	of	ADP
ajfa-5159	249	17	management	management	NOUN
ajfa-5159	249	18	accounting	accounting	NOUN
ajfa-5159	249	19	systems	system	NOUN
ajfa-5159	249	20	,	,	PUNCT
ajfa-5159	249	21	researchers	researcher	NOUN
ajfa-5159	249	22	should	should	AUX
ajfa-5159	249	23	take	take	VERB
ajfa-5159	249	24	the	the	DET
ajfa-5159	249	25	mediating	mediating	NOUN
ajfa-5159	249	26	and	and	CCONJ
ajfa-5159	249	27	moderating	moderate	VERB
ajfa-5159	249	28	role	role	NOUN
ajfa-5159	249	29	of	of	ADP
ajfa-5159	249	30	corporate	corporate	ADJ
ajfa-5159	249	31	governance	governance	NOUN
ajfa-5159	249	32	structure	structure	NOUN
ajfa-5159	249	33	in	in	ADP
ajfa-5159	249	34	the	the	DET
ajfa-5159	249	35	relationship	relationship	NOUN
ajfa-5159	249	36	between	between	ADP
ajfa-5159	249	37	the	the	DET
ajfa-5159	249	38	adoption	adoption	NOUN
ajfa-5159	249	39	of	of	ADP
ajfa-5159	249	40	management	management	NOUN
ajfa-5159	249	41	accounting	accounting	NOUN
ajfa-5159	249	42	systems	system	NOUN
ajfa-5159	249	43	and	and	CCONJ
ajfa-5159	249	44	firm	firm	ADJ
ajfa-5159	249	45	performance	performance	NOUN
ajfa-5159	249	46	into	into	ADP
ajfa-5159	249	47	account	account	NOUN
ajfa-5159	249	48	.	.	PUNCT
ajfa-5159	250	1	this	this	DET
ajfa-5159	250	2	paper	paper	NOUN
ajfa-5159	250	3	also	also	ADV
ajfa-5159	250	4	offers	offer	VERB
ajfa-5159	250	5	business	business	NOUN
ajfa-5159	250	6	managers	manager	NOUN
ajfa-5159	250	7	with	with	ADP
ajfa-5159	250	8	better	well	ADJ
ajfa-5159	250	9	understanding	understanding	NOUN
ajfa-5159	250	10	of	of	ADP
ajfa-5159	250	11	the	the	DET
ajfa-5159	250	12	complicated	complicated	ADJ
ajfa-5159	250	13	associations	association	NOUN
ajfa-5159	250	14	among	among	ADP
ajfa-5159	250	15	corporate	corporate	ADJ
ajfa-5159	250	16	governance	governance	NOUN
ajfa-5159	250	17	structure	structure	NOUN
ajfa-5159	250	18	,	,	PUNCT
ajfa-5159	250	19	the	the	DET
ajfa-5159	250	20	adoption	adoption	NOUN
ajfa-5159	250	21	of	of	ADP
ajfa-5159	250	22	management	management	NOUN
ajfa-5159	250	23	accounting	accounting	NOUN
ajfa-5159	250	24	systems	system	NOUN
ajfa-5159	250	25	and	and	CCONJ
ajfa-5159	250	26	firm	firm	ADJ
ajfa-5159	250	27	performance	performance	NOUN
ajfa-5159	250	28	.	.	PUNCT
ajfa-5159	251	1	hence	hence	ADV
ajfa-5159	251	2	,	,	PUNCT
ajfa-5159	251	3	they	they	PRON
ajfa-5159	251	4	can	can	AUX
ajfa-5159	251	5	make	make	VERB
ajfa-5159	251	6	better	well	ADJ
ajfa-5159	251	7	decisions	decision	NOUN
ajfa-5159	251	8	on	on	ADP
ajfa-5159	251	9	the	the	DET
ajfa-5159	251	10	choice	choice	NOUN
ajfa-5159	251	11	of	of	ADP
ajfa-5159	251	12	management	management	NOUN
ajfa-5159	251	13	accounting	accounting	NOUN
ajfa-5159	251	14	systems	system	NOUN
ajfa-5159	251	15	that	that	PRON
ajfa-5159	251	16	match	match	VERB
ajfa-5159	251	17	with	with	ADP
ajfa-5159	251	18	the	the	DET
ajfa-5159	251	19	corporate	corporate	ADJ
ajfa-5159	251	20	governance	governance	NOUN
ajfa-5159	251	21	structure	structure	NOUN
ajfa-5159	251	22	of	of	ADP
ajfa-5159	251	23	their	their	PRON
ajfa-5159	251	24	firm	firm	NOUN
ajfa-5159	251	25	,	,	PUNCT
ajfa-5159	251	26	which	which	PRON
ajfa-5159	251	27	will	will	AUX
ajfa-5159	251	28	help	help	VERB
ajfa-5159	251	29	them	they	PRON
ajfa-5159	251	30	to	to	PART
ajfa-5159	251	31	achieve	achieve	VERB
ajfa-5159	251	32	competitive	competitive	ADJ
ajfa-5159	251	33	advantages	advantage	NOUN
ajfa-5159	251	34	as	as	ADV
ajfa-5159	251	35	well	well	ADV
ajfa-5159	251	36	as	as	ADP
ajfa-5159	251	37	better	well	ADJ
ajfa-5159	251	38	firm	firm	ADJ
ajfa-5159	251	39	performance	performance	NOUN
ajfa-5159	251	40	.	.	PUNCT
ajfa-5159	252	1	asian	asian	ADJ
ajfa-5159	252	2	journal	journal	PROPN
ajfa-5159	252	3	of	of	ADP
ajfa-5159	252	4	finance	finance	PROPN
ajfa-5159	252	5	&	&	CCONJ
ajfa-5159	252	6	accounting	accounting	PROPN
ajfa-5159	252	7	issn	issn	PROPN
ajfa-5159	252	8	1946	1946	NUM
ajfa-5159	252	9	-	-	PUNCT
ajfa-5159	252	10	052x	052x	PROPN
ajfa-5159	252	11	2014	2014	NUM
ajfa-5159	252	12	,	,	PUNCT
ajfa-5159	252	13	vol	vol	NOUN
ajfa-5159	252	14	.	.	PROPN
ajfa-5159	253	1	6	6	NUM
ajfa-5159	253	2	,	,	PUNCT
ajfa-5159	253	3	no	no	INTJ
ajfa-5159	253	4	.	.	NOUN
ajfa-5159	253	5	1	1	NUM
ajfa-5159	253	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5159	253	7	232	232	NUM
ajfa-5159	253	8	although	although	ADV
ajfa-5159	253	9	,	,	PUNCT
ajfa-5159	253	10	we	we	PRON
ajfa-5159	253	11	make	make	VERB
ajfa-5159	253	12	some	some	DET
ajfa-5159	253	13	valuable	valuable	ADJ
ajfa-5159	253	14	contributions	contribution	NOUN
ajfa-5159	253	15	to	to	ADP
ajfa-5159	253	16	the	the	DET
ajfa-5159	253	17	literature	literature	NOUN
ajfa-5159	253	18	as	as	ADV
ajfa-5159	253	19	well	well	ADV
ajfa-5159	253	20	as	as	ADP
ajfa-5159	253	21	to	to	ADP
ajfa-5159	253	22	the	the	DET
ajfa-5159	253	23	practice	practice	NOUN
ajfa-5159	253	24	,	,	PUNCT
ajfa-5159	253	25	this	this	DET
ajfa-5159	253	26	research	research	NOUN
ajfa-5159	253	27	still	still	ADV
ajfa-5159	253	28	suffers	suffer	VERB
ajfa-5159	253	29	some	some	DET
ajfa-5159	253	30	limitations	limitation	NOUN
ajfa-5159	253	31	.	.	PUNCT
ajfa-5159	254	1	the	the	DET
ajfa-5159	254	2	first	first	ADJ
ajfa-5159	254	3	limitation	limitation	NOUN
ajfa-5159	254	4	is	be	AUX
ajfa-5159	254	5	that	that	SCONJ
ajfa-5159	254	6	our	our	PRON
ajfa-5159	254	7	data	datum	NOUN
ajfa-5159	254	8	is	be	AUX
ajfa-5159	254	9	based	base	VERB
ajfa-5159	254	10	on	on	ADP
ajfa-5159	254	11	one	one	NUM
ajfa-5159	254	12	single	single	ADJ
ajfa-5159	254	13	informant	informant	NOUN
ajfa-5159	254	14	from	from	ADP
ajfa-5159	254	15	each	each	DET
ajfa-5159	254	16	firm	firm	NOUN
ajfa-5159	254	17	;	;	PUNCT
ajfa-5159	254	18	consequently	consequently	ADV
ajfa-5159	254	19	there	there	PRON
ajfa-5159	254	20	may	may	AUX
ajfa-5159	254	21	be	be	AUX
ajfa-5159	254	22	a	a	DET
ajfa-5159	254	23	problem	problem	NOUN
ajfa-5159	254	24	of	of	ADP
ajfa-5159	254	25	response	response	NOUN
ajfa-5159	254	26	bias	bias	NOUN
ajfa-5159	254	27	.	.	PUNCT
ajfa-5159	255	1	future	future	ADJ
ajfa-5159	255	2	research	research	NOUN
ajfa-5159	255	3	should	should	AUX
ajfa-5159	255	4	employ	employ	VERB
ajfa-5159	255	5	a	a	DET
ajfa-5159	255	6	multi	multi	ADJ
ajfa-5159	255	7	-	-	ADJ
ajfa-5159	255	8	informant	informant	ADJ
ajfa-5159	255	9	research	research	NOUN
ajfa-5159	255	10	design	design	NOUN
ajfa-5159	255	11	to	to	PART
ajfa-5159	255	12	overcome	overcome	VERB
ajfa-5159	255	13	this	this	DET
ajfa-5159	255	14	potential	potential	ADJ
ajfa-5159	255	15	selection	selection	NOUN
ajfa-5159	255	16	bias	bias	NOUN
ajfa-5159	255	17	.	.	PUNCT
ajfa-5159	256	1	another	another	DET
ajfa-5159	256	2	limitation	limitation	NOUN
ajfa-5159	256	3	is	be	AUX
ajfa-5159	256	4	that	that	SCONJ
ajfa-5159	256	5	this	this	DET
ajfa-5159	256	6	research	research	NOUN
ajfa-5159	256	7	is	be	AUX
ajfa-5159	256	8	conducted	conduct	VERB
ajfa-5159	256	9	in	in	ADP
ajfa-5159	256	10	vietnam	vietnam	PROPN
ajfa-5159	256	11	as	as	ADP
ajfa-5159	256	12	a	a	DET
ajfa-5159	256	13	southeast	southeast	ADJ
ajfa-5159	256	14	asian	asian	ADJ
ajfa-5159	256	15	country	country	NOUN
ajfa-5159	256	16	,	,	PUNCT
ajfa-5159	256	17	but	but	CCONJ
ajfa-5159	256	18	our	our	PRON
ajfa-5159	256	19	findings	finding	NOUN
ajfa-5159	256	20	are	be	AUX
ajfa-5159	256	21	expected	expect	VERB
ajfa-5159	256	22	for	for	ADP
ajfa-5159	256	23	use	use	NOUN
ajfa-5159	256	24	in	in	ADP
ajfa-5159	256	25	other	other	ADJ
ajfa-5159	256	26	countries	country	NOUN
ajfa-5159	256	27	.	.	PUNCT
ajfa-5159	257	1	business	business	NOUN
ajfa-5159	257	2	environments	environment	NOUN
ajfa-5159	257	3	among	among	ADP
ajfa-5159	257	4	economies	economy	NOUN
ajfa-5159	257	5	may	may	AUX
ajfa-5159	257	6	be	be	AUX
ajfa-5159	257	7	different	different	ADJ
ajfa-5159	257	8	,	,	PUNCT
ajfa-5159	257	9	therefore	therefore	ADV
ajfa-5159	257	10	one	one	PRON
ajfa-5159	257	11	should	should	AUX
ajfa-5159	257	12	generalize	generalize	VERB
ajfa-5159	257	13	our	our	PRON
ajfa-5159	257	14	findings	finding	NOUN
ajfa-5159	257	15	with	with	ADP
ajfa-5159	257	16	care	care	NOUN
ajfa-5159	257	17	.	.	PUNCT
ajfa-5159	258	1	moreover	moreover	ADV
ajfa-5159	258	2	,	,	PUNCT
ajfa-5159	258	3	in	in	ADP
ajfa-5159	258	4	addition	addition	NOUN
ajfa-5159	258	5	to	to	ADP
ajfa-5159	258	6	the	the	DET
ajfa-5159	258	7	two	two	NUM
ajfa-5159	258	8	factors	factor	NOUN
ajfa-5159	258	9	affecting	affect	VERB
ajfa-5159	258	10	corporate	corporate	ADJ
ajfa-5159	258	11	governance	governance	NOUN
ajfa-5159	258	12	structure	structure	NOUN
ajfa-5159	258	13	and	and	CCONJ
ajfa-5159	258	14	adoption	adoption	NOUN
ajfa-5159	258	15	of	of	ADP
ajfa-5159	258	16	management	management	NOUN
ajfa-5159	258	17	accounting	accounting	NOUN
ajfa-5159	258	18	systems	system	NOUN
ajfa-5159	258	19	that	that	PRON
ajfa-5159	258	20	are	be	AUX
ajfa-5159	258	21	environmental	environmental	ADJ
ajfa-5159	258	22	uncertainty	uncertainty	NOUN
ajfa-5159	258	23	and	and	CCONJ
ajfa-5159	258	24	firm	firm	ADJ
ajfa-5159	258	25	characteristics	characteristic	NOUN
ajfa-5159	258	26	,	,	PUNCT
ajfa-5159	258	27	which	which	PRON
ajfa-5159	258	28	has	have	AUX
ajfa-5159	258	29	been	be	AUX
ajfa-5159	258	30	above	above	ADP
ajfa-5159	258	31	mentioned	mention	VERB
ajfa-5159	258	32	;	;	PUNCT
ajfa-5159	258	33	corporate	corporate	ADJ
ajfa-5159	258	34	governance	governance	NOUN
ajfa-5159	258	35	structure	structure	NOUN
ajfa-5159	258	36	and	and	CCONJ
ajfa-5159	258	37	adoption	adoption	NOUN
ajfa-5159	258	38	of	of	ADP
ajfa-5159	258	39	management	management	NOUN
ajfa-5159	258	40	accounting	accounting	NOUN
ajfa-5159	258	41	systems	system	NOUN
ajfa-5159	258	42	may	may	AUX
ajfa-5159	258	43	be	be	AUX
ajfa-5159	258	44	driven	drive	VERB
ajfa-5159	258	45	by	by	ADP
ajfa-5159	258	46	other	other	ADJ
ajfa-5159	258	47	factors	factor	NOUN
ajfa-5159	258	48	such	such	ADJ
ajfa-5159	258	49	as	as	ADP
ajfa-5159	258	50	firm	firm	ADJ
ajfa-5159	258	51	structure	structure	NOUN
ajfa-5159	258	52	or	or	CCONJ
ajfa-5159	258	53	firm	firm	ADJ
ajfa-5159	258	54	culture	culture	NOUN
ajfa-5159	258	55	.	.	PUNCT
ajfa-5159	259	1	future	future	ADJ
ajfa-5159	259	2	studies	study	NOUN
ajfa-5159	259	3	can	can	AUX
ajfa-5159	259	4	include	include	VERB
ajfa-5159	259	5	these	these	DET
ajfa-5159	259	6	factors	factor	NOUN
ajfa-5159	259	7	into	into	ADP
ajfa-5159	259	8	the	the	DET
ajfa-5159	259	9	research	research	NOUN
ajfa-5159	259	10	model	model	NOUN
ajfa-5159	259	11	in	in	ADP
ajfa-5159	259	12	order	order	NOUN
ajfa-5159	259	13	to	to	PART
ajfa-5159	259	14	examine	examine	VERB
ajfa-5159	259	15	the	the	DET
ajfa-5159	259	16	relationships	relationship	NOUN
ajfa-5159	259	17	discussed	discuss	VERB
ajfa-5159	259	18	in	in	ADP
ajfa-5159	259	19	this	this	DET
ajfa-5159	259	20	research	research	NOUN
ajfa-5159	259	21	.	.	PUNCT
ajfa-5159	260	1	hence	hence	ADV
ajfa-5159	260	2	,	,	PUNCT
ajfa-5159	260	3	the	the	DET
ajfa-5159	260	4	resulting	result	VERB
ajfa-5159	260	5	findings	finding	NOUN
ajfa-5159	260	6	may	may	AUX
ajfa-5159	260	7	reflect	reflect	VERB
ajfa-5159	260	8	a	a	DET
ajfa-5159	260	9	more	more	ADV
ajfa-5159	260	10	overall	overall	ADJ
ajfa-5159	260	11	picture	picture	NOUN
ajfa-5159	260	12	.	.	PUNCT
ajfa-5159	261	1	references	reference	NOUN
ajfa-5159	261	2	agrawal	agrawal	PROPN
ajfa-5159	261	3	a.	a.	PROPN
ajfa-5159	261	4	,	,	PUNCT
ajfa-5159	261	5	&	&	CCONJ
ajfa-5159	261	6	chadha	chadha	PROPN
ajfa-5159	261	7	s.	s.	PROPN
ajfa-5159	261	8	(	(	PUNCT
ajfa-5159	261	9	2005	2005	NUM
ajfa-5159	261	10	)	)	PUNCT
ajfa-5159	261	11	.	.	PUNCT
ajfa-5159	262	1	corporate	corporate	ADJ
ajfa-5159	262	2	governance	governance	NOUN
ajfa-5159	262	3	and	and	CCONJ
ajfa-5159	262	4	accounting	accounting	NOUN
ajfa-5159	262	5	scandals	scandal	NOUN
ajfa-5159	262	6	.	.	PUNCT
ajfa-5159	263	1	journal	journal	PROPN
ajfa-5159	263	2	of	of	ADP
ajfa-5159	263	3	law	law	NOUN
ajfa-5159	263	4	and	and	CCONJ
ajfa-5159	263	5	economics	economic	NOUN
ajfa-5159	263	6	,	,	PUNCT
ajfa-5159	263	7	48(2	48(2	NOUN
ajfa-5159	263	8	)	)	PUNCT
ajfa-5159	263	9	,	,	PUNCT
ajfa-5159	263	10	371	371	NUM
ajfa-5159	263	11	-	-	SYM
ajfa-5159	263	12	406	406	NUM
ajfa-5159	263	13	.	.	PUNCT
ajfa-5159	264	1	http://dx.doi.org/10.1086/430808	http://dx.doi.org/10.1086/430808	PROPN
ajfa-5159	264	2	ajibolade	ajibolade	PROPN
ajfa-5159	264	3	s.	s.	PROPN
ajfa-5159	264	4	o.	o.	PROPN
ajfa-5159	264	5	,	,	PUNCT
ajfa-5159	264	6	arowomole	arowomole	PROPN
ajfa-5159	264	7	s.	s.	PROPN
ajfa-5159	264	8	s.	s.	PROPN
ajfa-5159	264	9	a.	a.	PROPN
ajfa-5159	264	10	,	,	PUNCT
ajfa-5159	264	11	&	&	CCONJ
ajfa-5159	264	12	ojikutu	ojikutu	PROPN
ajfa-5159	264	13	r.	r.	PROPN
ajfa-5159	264	14	k.	k.	PROPN
ajfa-5159	264	15	(	(	PUNCT
ajfa-5159	264	16	2010	2010	NUM
ajfa-5159	264	17	)	)	PUNCT
ajfa-5159	264	18	.	.	PUNCT
ajfa-5159	265	1	management	management	NOUN
ajfa-5159	265	2	accounting	accounting	NOUN
ajfa-5159	265	3	systems	system	NOUN
ajfa-5159	265	4	,	,	PUNCT
ajfa-5159	265	5	perceived	perceive	VERB
ajfa-5159	265	6	environmental	environmental	ADJ
ajfa-5159	265	7	uncertainty	uncertainty	NOUN
ajfa-5159	265	8	and	and	CCONJ
ajfa-5159	265	9	companies	company	NOUN
ajfa-5159	265	10	’	’	PART
ajfa-5159	265	11	performance	performance	NOUN
ajfa-5159	265	12	in	in	ADP
ajfa-5159	265	13	nigeria	nigeria	PROPN
ajfa-5159	265	14	.	.	PUNCT
ajfa-5159	266	1	international	international	ADJ
ajfa-5159	266	2	journal	journal	PROPN
ajfa-5159	266	3	of	of	ADP
ajfa-5159	266	4	academic	academic	ADJ
ajfa-5159	266	5	research	research	NOUN
ajfa-5159	266	6	,	,	PUNCT
ajfa-5159	266	7	2(1	2(1	NUM
ajfa-5159	266	8	)	)	PUNCT
ajfa-5159	266	9	,	,	PUNCT
ajfa-5159	266	10	195	195	NUM
ajfa-5159	266	11	-	-	SYM
ajfa-5159	266	12	201	201	NUM
ajfa-5159	266	13	al	al	PROPN
ajfa-5159	266	14	-	-	PUNCT
ajfa-5159	266	15	omiri	omiri	NOUN
ajfa-5159	266	16	m.	m.	NOUN
ajfa-5159	266	17	,	,	PUNCT
ajfa-5159	266	18	&	&	CCONJ
ajfa-5159	266	19	drury	drury	PROPN
ajfa-5159	266	20	c.	c.	PROPN
ajfa-5159	266	21	(	(	PUNCT
ajfa-5159	266	22	2007	2007	NUM
ajfa-5159	266	23	)	)	PUNCT
ajfa-5159	266	24	.	.	PUNCT
ajfa-5159	267	1	a	a	DET
ajfa-5159	267	2	survey	survey	NOUN
ajfa-5159	267	3	of	of	ADP
ajfa-5159	267	4	factors	factor	NOUN
ajfa-5159	267	5	influencing	influence	VERB
ajfa-5159	267	6	the	the	DET
ajfa-5159	267	7	choice	choice	NOUN
ajfa-5159	267	8	of	of	ADP
ajfa-5159	267	9	product	product	NOUN
ajfa-5159	267	10	costing	cost	VERB
ajfa-5159	267	11	systems	system	NOUN
ajfa-5159	267	12	in	in	ADP
ajfa-5159	267	13	uk	uk	PROPN
ajfa-5159	267	14	organizations	organization	NOUN
ajfa-5159	267	15	.	.	PUNCT
ajfa-5159	268	1	management	management	NOUN
ajfa-5159	268	2	accounting	accounting	NOUN
ajfa-5159	268	3	research	research	NOUN
ajfa-5159	268	4	,	,	PUNCT
ajfa-5159	268	5	18(4	18(4	NUM
ajfa-5159	268	6	)	)	PUNCT
ajfa-5159	268	7	,	,	PUNCT
ajfa-5159	268	8	399	399	NUM
ajfa-5159	268	9	-	-	SYM
ajfa-5159	268	10	424	424	NUM
ajfa-5159	268	11	.	.	PUNCT
ajfa-5159	269	1	http://dx.doi.org/10.1016/j.mar.2007.02.002	http://dx.doi.org/10.1016/j.mar.2007.02.002	NOUN
ajfa-5159	269	2	baron	baron	PROPN
ajfa-5159	269	3	r.	r.	PROPN
ajfa-5159	269	4	m.	m.	PROPN
ajfa-5159	269	5	,	,	PUNCT
ajfa-5159	269	6	&	&	CCONJ
ajfa-5159	269	7	kenny	kenny	PROPN
ajfa-5159	269	8	d.	d.	PROPN
ajfa-5159	269	9	a.	a.	PROPN
ajfa-5159	269	10	(	(	PUNCT
ajfa-5159	269	11	1986	1986	NUM
ajfa-5159	269	12	)	)	PUNCT
ajfa-5159	269	13	.	.	PUNCT
ajfa-5159	270	1	the	the	DET
ajfa-5159	270	2	moderator	moderator	NOUN
ajfa-5159	270	3	-	-	PUNCT
ajfa-5159	270	4	mediator	mediator	NOUN
ajfa-5159	270	5	variable	variable	ADJ
ajfa-5159	270	6	distinction	distinction	NOUN
ajfa-5159	270	7	in	in	ADP
ajfa-5159	270	8	social	social	ADJ
ajfa-5159	270	9	psychological	psychological	ADJ
ajfa-5159	270	10	research	research	NOUN
ajfa-5159	270	11	:	:	PUNCT
ajfa-5159	270	12	conceptual	conceptual	ADJ
ajfa-5159	270	13	,	,	PUNCT
ajfa-5159	270	14	strategic	strategic	ADJ
ajfa-5159	270	15	,	,	PUNCT
ajfa-5159	270	16	and	and	CCONJ
ajfa-5159	270	17	statistical	statistical	ADJ
ajfa-5159	270	18	considerations	consideration	NOUN
ajfa-5159	270	19	.	.	PUNCT
ajfa-5159	271	1	journal	journal	NOUN
ajfa-5159	271	2	of	of	ADP
ajfa-5159	271	3	personality	personality	NOUN
ajfa-5159	271	4	and	and	CCONJ
ajfa-5159	271	5	social	social	ADJ
ajfa-5159	271	6	psychology	psychology	NOUN
ajfa-5159	271	7	,	,	PUNCT
ajfa-5159	271	8	51(6	51(6	NOUN
ajfa-5159	271	9	)	)	PUNCT
ajfa-5159	271	10	,	,	PUNCT
ajfa-5159	271	11	1173–1182	1173–1182	NUM
ajfa-5159	271	12	.	.	PUNCT
ajfa-5159	272	1	http://dx.doi.org/10.1037/0022-3514.51.6.1173	http://dx.doi.org/10.1037/0022-3514.51.6.1173	PROPN
ajfa-5159	272	2	beasley	beasley	PROPN
ajfa-5159	272	3	m.	m.	PROPN
ajfa-5159	272	4	s.	s.	PROPN
ajfa-5159	272	5	(	(	PUNCT
ajfa-5159	272	6	1996	1996	NUM
ajfa-5159	272	7	)	)	PUNCT
ajfa-5159	272	8	.	.	PUNCT
ajfa-5159	273	1	an	an	DET
ajfa-5159	273	2	empirical	empirical	ADJ
ajfa-5159	273	3	analysis	analysis	NOUN
ajfa-5159	273	4	of	of	ADP
ajfa-5159	273	5	the	the	DET
ajfa-5159	273	6	relation	relation	NOUN
ajfa-5159	273	7	between	between	ADP
ajfa-5159	273	8	the	the	DET
ajfa-5159	273	9	board	board	NOUN
ajfa-5159	273	10	of	of	ADP
ajfa-5159	273	11	director	director	NOUN
ajfa-5159	273	12	composition	composition	NOUN
ajfa-5159	273	13	and	and	CCONJ
ajfa-5159	273	14	financial	financial	ADJ
ajfa-5159	273	15	statement	statement	NOUN
ajfa-5159	273	16	fraud	fraud	NOUN
ajfa-5159	273	17	.	.	PUNCT
ajfa-5159	274	1	the	the	DET
ajfa-5159	274	2	accounting	accounting	NOUN
ajfa-5159	274	3	review	review	NOUN
ajfa-5159	274	4	,	,	PUNCT
ajfa-5159	274	5	71(4	71(4	NUM
ajfa-5159	274	6	)	)	PUNCT
ajfa-5159	274	7	,	,	PUNCT
ajfa-5159	274	8	443	443	NUM
ajfa-5159	274	9	-	-	SYM
ajfa-5159	274	10	465	465	NUM
ajfa-5159	274	11	bebenroth	bebenroth	ADJ
ajfa-5159	274	12	r.	r.	PROPN
ajfa-5159	274	13	,	,	PUNCT
ajfa-5159	274	14	&	&	CCONJ
ajfa-5159	274	15	donghao	donghao	PROPN
ajfa-5159	274	16	l.	l.	PROPN
ajfa-5159	274	17	(	(	PUNCT
ajfa-5159	274	18	2007	2007	NUM
ajfa-5159	274	19	)	)	PUNCT
ajfa-5159	274	20	.	.	PUNCT
ajfa-5159	275	1	performance	performance	NOUN
ajfa-5159	275	2	impact	impact	NOUN
ajfa-5159	275	3	at	at	ADP
ajfa-5159	275	4	the	the	DET
ajfa-5159	275	5	board	board	NOUN
ajfa-5159	275	6	level	level	NOUN
ajfa-5159	275	7	:	:	PUNCT
ajfa-5159	275	8	corporate	corporate	ADJ
ajfa-5159	275	9	governance	governance	NOUN
ajfa-5159	275	10	in	in	ADP
ajfa-5159	275	11	japan	japan	PROPN
ajfa-5159	275	12	.	.	PUNCT
ajfa-5159	276	1	asian	asian	PROPN
ajfa-5159	276	2	business	business	PROPN
ajfa-5159	276	3	&	&	CCONJ
ajfa-5159	276	4	management	management	PROPN
ajfa-5159	276	5	,	,	PUNCT
ajfa-5159	276	6	6(3	6(3	NUM
ajfa-5159	276	7	)	)	PUNCT
ajfa-5159	276	8	,	,	PUNCT
ajfa-5159	276	9	303–326	303–326	NUM
ajfa-5159	276	10	.	.	PUNCT
ajfa-5159	277	1	http://dx.doi.org/10.1057/palgrave.abm.9200227	http://dx.doi.org/10.1057/palgrave.abm.9200227	PROPN
ajfa-5159	277	2	bhagat	bhagat	PROPN
ajfa-5159	277	3	s.	s.	PROPN
ajfa-5159	277	4	and	and	CCONJ
ajfa-5159	277	5	bolton	bolton	PROPN
ajfa-5159	277	6	b.	b.	PROPN
ajfa-5159	277	7	(	(	PUNCT
ajfa-5159	277	8	2008	2008	NUM
ajfa-5159	277	9	)	)	PUNCT
ajfa-5159	277	10	.	.	PUNCT
ajfa-5159	278	1	corporate	corporate	ADJ
ajfa-5159	278	2	governance	governance	NOUN
ajfa-5159	278	3	and	and	CCONJ
ajfa-5159	278	4	firm	firm	ADJ
ajfa-5159	278	5	performance	performance	NOUN
ajfa-5159	278	6	.	.	PUNCT
ajfa-5159	279	1	journal	journal	NOUN
ajfa-5159	279	2	of	of	ADP
ajfa-5159	279	3	corporate	corporate	ADJ
ajfa-5159	279	4	finance	finance	NOUN
ajfa-5159	279	5	,	,	PUNCT
ajfa-5159	279	6	14	14	NUM
ajfa-5159	279	7	,	,	PUNCT
ajfa-5159	279	8	257–273	257–273	NUM
ajfa-5159	279	9	.	.	PUNCT
ajfa-5159	280	1	http://dx.doi.org/10.1016/j.jcorpfin.2008.03.006	http://dx.doi.org/10.1016/j.jcorpfin.2008.03.006	PROPN
ajfa-5159	280	2	brown	brown	PROPN
ajfa-5159	280	3	l.	l.	PROPN
ajfa-5159	280	4	d.	d.	PROPN
ajfa-5159	280	5	,	,	PUNCT
ajfa-5159	280	6	&	&	CCONJ
ajfa-5159	280	7	caylor	caylor	PROPN
ajfa-5159	280	8	m.	m.	PROPN
ajfa-5159	280	9	l.	l.	PROPN
ajfa-5159	280	10	(	(	PUNCT
ajfa-5159	280	11	2004	2004	NUM
ajfa-5159	280	12	)	)	PUNCT
ajfa-5159	280	13	.	.	PUNCT
ajfa-5159	281	1	the	the	DET
ajfa-5159	281	2	correlation	correlation	NOUN
ajfa-5159	281	3	between	between	ADP
ajfa-5159	281	4	corporate	corporate	ADJ
ajfa-5159	281	5	governance	governance	NOUN
ajfa-5159	281	6	and	and	CCONJ
ajfa-5159	281	7	company	company	NOUN
ajfa-5159	281	8	performances	performance	NOUN
ajfa-5159	281	9	.	.	PUNCT
ajfa-5159	282	1	research	research	NOUN
ajfa-5159	282	2	study	study	NOUN
ajfa-5159	282	3	commissioned	commission	VERB
ajfa-5159	282	4	by	by	ADP
ajfa-5159	282	5	institutional	institutional	ADJ
ajfa-5159	282	6	shareholder	shareholder	NOUN
ajfa-5159	282	7	services	services	PROPN
ajfa-5159	282	8	,	,	PUNCT
ajfa-5159	282	9	inc	inc	PROPN
ajfa-5159	282	10	.	.	PROPN
ajfa-5159	282	11	asian	asian	PROPN
ajfa-5159	282	12	journal	journal	PROPN
ajfa-5159	282	13	of	of	ADP
ajfa-5159	282	14	finance	finance	PROPN
ajfa-5159	282	15	&	&	CCONJ
ajfa-5159	282	16	accounting	accounting	PROPN
ajfa-5159	282	17	issn	issn	PROPN
ajfa-5159	282	18	1946	1946	NUM
ajfa-5159	282	19	-	-	PUNCT
ajfa-5159	282	20	052x	052x	PROPN
ajfa-5159	282	21	2014	2014	NUM
ajfa-5159	282	22	,	,	PUNCT
ajfa-5159	282	23	vol	vol	NOUN
ajfa-5159	282	24	.	.	PROPN
ajfa-5159	283	1	6	6	NUM
ajfa-5159	283	2	,	,	PUNCT
ajfa-5159	283	3	no	no	INTJ
ajfa-5159	283	4	.	.	NOUN
ajfa-5159	283	5	1	1	NUM
ajfa-5159	283	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5159	283	7	233	233	NUM
ajfa-5159	283	8	cadbury	cadbury	NOUN
ajfa-5159	283	9	a.	a.	NOUN
ajfa-5159	283	10	(	(	PUNCT
ajfa-5159	283	11	1992	1992	NUM
ajfa-5159	283	12	)	)	PUNCT
ajfa-5159	283	13	.	.	PUNCT
ajfa-5159	284	1	the	the	DET
ajfa-5159	284	2	cadbury	cadbury	PROPN
ajfa-5159	284	3	committee	committee	NOUN
ajfa-5159	284	4	reports	report	VERB
ajfa-5159	284	5	:	:	PUNCT
ajfa-5159	284	6	financial	financial	ADJ
ajfa-5159	284	7	aspects	aspect	NOUN
ajfa-5159	284	8	of	of	ADP
ajfa-5159	284	9	corporate	corporate	ADJ
ajfa-5159	284	10	governance	governance	NOUN
ajfa-5159	284	11	,	,	PUNCT
ajfa-5159	284	12	burgess	burgess	PROPN
ajfa-5159	284	13	science	science	PROPN
ajfa-5159	284	14	press	press	PROPN
ajfa-5159	284	15	,	,	PUNCT
ajfa-5159	284	16	london	london	PROPN
ajfa-5159	284	17	choe	choe	PROPN
ajfa-5159	284	18	j.	j.	PROPN
ajfa-5159	284	19	(	(	PUNCT
ajfa-5159	284	20	2003	2003	NUM
ajfa-5159	284	21	)	)	PUNCT
ajfa-5159	284	22	.	.	PUNCT
ajfa-5159	285	1	the	the	DET
ajfa-5159	285	2	effect	effect	NOUN
ajfa-5159	285	3	of	of	ADP
ajfa-5159	285	4	environmental	environmental	ADJ
ajfa-5159	285	5	uncertainty	uncertainty	NOUN
ajfa-5159	285	6	and	and	CCONJ
ajfa-5159	285	7	strategic	strategic	ADJ
ajfa-5159	285	8	applications	application	NOUN
ajfa-5159	285	9	of	of	ADP
ajfa-5159	285	10	is	be	AUX
ajfa-5159	285	11	on	on	ADP
ajfa-5159	285	12	a	a	DET
ajfa-5159	285	13	firm	firm	NOUN
ajfa-5159	285	14	’s	’s	PART
ajfa-5159	285	15	performance	performance	NOUN
ajfa-5159	285	16	.	.	PUNCT
ajfa-5159	286	1	information	information	NOUN
ajfa-5159	286	2	and	and	CCONJ
ajfa-5159	286	3	management	management	NOUN
ajfa-5159	286	4	,	,	PUNCT
ajfa-5159	286	5	40(4	40(4	NUM
ajfa-5159	286	6	)	)	PUNCT
ajfa-5159	286	7	,	,	PUNCT
ajfa-5159	286	8	257	257	NUM
ajfa-5159	286	9	-	-	SYM
ajfa-5159	286	10	268	268	NUM
ajfa-5159	286	11	.	.	PUNCT
ajfa-5159	287	1	http://dx.doi.org/10.1016/s0378-7206(02)00008-3	http://dx.doi.org/10.1016/s0378-7206(02)00008-3	PROPN
ajfa-5159	287	2	chong	chong	PROPN
ajfa-5159	287	3	v.	v.	ADP
ajfa-5159	287	4	c.	c.	PROPN
ajfa-5159	287	5	(	(	PUNCT
ajfa-5159	287	6	1996	1996	NUM
ajfa-5159	287	7	)	)	PUNCT
ajfa-5159	287	8	.	.	PUNCT
ajfa-5159	288	1	management	management	NOUN
ajfa-5159	288	2	accounting	accounting	NOUN
ajfa-5159	288	3	systems	system	NOUN
ajfa-5159	288	4	,	,	PUNCT
ajfa-5159	288	5	task	task	NOUN
ajfa-5159	288	6	uncertainty	uncertainty	NOUN
ajfa-5159	288	7	and	and	CCONJ
ajfa-5159	288	8	managerial	managerial	ADJ
ajfa-5159	288	9	performance	performance	NOUN
ajfa-5159	288	10	:	:	PUNCT
ajfa-5159	288	11	a	a	DET
ajfa-5159	288	12	research	research	NOUN
ajfa-5159	288	13	note	note	NOUN
ajfa-5159	288	14	.	.	PUNCT
ajfa-5159	289	1	accounting	accounting	NOUN
ajfa-5159	289	2	organizations	organization	NOUN
ajfa-5159	289	3	and	and	CCONJ
ajfa-5159	289	4	society	society	NOUN
ajfa-5159	289	5	,	,	PUNCT
ajfa-5159	289	6	21(5	21(5	NUM
ajfa-5159	289	7	)	)	PUNCT
ajfa-5159	289	8	,	,	PUNCT
ajfa-5159	289	9	415	415	NUM
ajfa-5159	289	10	-	-	SYM
ajfa-5159	289	11	421	421	NUM
ajfa-5159	289	12	.	.	PUNCT
ajfa-5159	290	1	http://dx.doi.org/10.1016/0361-3682(95)00045-3	http://dx.doi.org/10.1016/0361-3682(95)00045-3	PROPN
ajfa-5159	290	2	christine	christine	PROPN
ajfa-5159	290	3	d.	d.	PROPN
ajfa-5159	290	4	,	,	PUNCT
ajfa-5159	290	5	birgit	birgit	PROPN
ajfa-5159	290	6	f.	f.	PROPN
ajfa-5159	290	7	d.	d.	PROPN
ajfa-5159	290	8	,	,	PUNCT
ajfa-5159	290	9	&	&	CCONJ
ajfa-5159	290	10	christine	christine	PROPN
ajfa-5159	290	11	m.	m.	PROPN
ajfa-5159	290	12	(	(	PUNCT
ajfa-5159	290	13	2011	2011	NUM
ajfa-5159	290	14	)	)	PUNCT
ajfa-5159	290	15	.	.	PUNCT
ajfa-5159	291	1	corporate	corporate	ADJ
ajfa-5159	291	2	governance	governance	NOUN
ajfa-5159	291	3	and	and	CCONJ
ajfa-5159	291	4	management	management	NOUN
ajfa-5159	291	5	accounting	accounting	NOUN
ajfa-5159	291	6	in	in	ADP
ajfa-5159	291	7	family	family	NOUN
ajfa-5159	291	8	firms	firm	NOUN
ajfa-5159	291	9	:	:	PUNCT
ajfa-5159	291	10	does	do	VERB
ajfa-5159	291	11	generation	generation	NOUN
ajfa-5159	291	12	matter	matter	NOUN
ajfa-5159	291	13	.	.	PUNCT
ajfa-5159	292	1	international	international	ADJ
ajfa-5159	292	2	journal	journal	PROPN
ajfa-5159	292	3	of	of	ADP
ajfa-5159	292	4	business	business	NOUN
ajfa-5159	292	5	research	research	NOUN
ajfa-5159	292	6	,	,	PUNCT
ajfa-5159	292	7	11(1	11(1	NUM
ajfa-5159	292	8	)	)	PUNCT
ajfa-5159	292	9	.	.	PUNCT
ajfa-5159	293	1	cinquini	cinquini	PROPN
ajfa-5159	293	2	l.	l.	PROPN
ajfa-5159	293	3	,	,	PUNCT
ajfa-5159	293	4	collini	collini	PROPN
ajfa-5159	293	5	p.	p.	PROPN
ajfa-5159	293	6	,	,	PUNCT
ajfa-5159	293	7	marelli	marelli	PROPN
ajfa-5159	293	8	a.	a.	PROPN
ajfa-5159	293	9	,	,	PUNCT
ajfa-5159	293	10	&	&	CCONJ
ajfa-5159	293	11	tenucci	tenucci	ADP
ajfa-5159	293	12	a.	a.	NOUN
ajfa-5159	293	13	(	(	PUNCT
ajfa-5159	293	14	2008	2008	NUM
ajfa-5159	293	15	)	)	PUNCT
ajfa-5159	293	16	.	.	PUNCT
ajfa-5159	294	1	an	an	DET
ajfa-5159	294	2	exploration	exploration	NOUN
ajfa-5159	294	3	of	of	ADP
ajfa-5159	294	4	the	the	DET
ajfa-5159	294	5	factors	factor	NOUN
ajfa-5159	294	6	affecting	affect	VERB
ajfa-5159	294	7	the	the	DET
ajfa-5159	294	8	diffusion	diffusion	NOUN
ajfa-5159	294	9	of	of	ADP
ajfa-5159	294	10	advanced	advanced	ADJ
ajfa-5159	294	11	costing	costing	NOUN
ajfa-5159	294	12	techniques	technique	NOUN
ajfa-5159	294	13	:	:	PUNCT
ajfa-5159	294	14	a	a	DET
ajfa-5159	294	15	comparative	comparative	ADJ
ajfa-5159	294	16	analysis	analysis	NOUN
ajfa-5159	294	17	of	of	ADP
ajfa-5159	294	18	two	two	NUM
ajfa-5159	294	19	surveys	survey	NOUN
ajfa-5159	294	20	(	(	PUNCT
ajfa-5159	294	21	1996	1996	NUM
ajfa-5159	294	22	-	-	SYM
ajfa-5159	294	23	2005	2005	NUM
ajfa-5159	294	24	)	)	PUNCT
ajfa-5159	294	25	,	,	PUNCT
ajfa-5159	294	26	31st	31st	NOUN
ajfa-5159	294	27	annual	annual	ADJ
ajfa-5159	294	28	congress	congress	PROPN
ajfa-5159	294	29	of	of	ADP
ajfa-5159	294	30	the	the	DET
ajfa-5159	294	31	european	european	PROPN
ajfa-5159	294	32	accounting	accounting	PROPN
ajfa-5159	294	33	association	association	PROPN
ajfa-5159	294	34	,	,	PUNCT
ajfa-5159	294	35	campus	campus	PROPN
ajfa-5159	294	36	of	of	ADP
ajfa-5159	294	37	erasmus	erasmus	PROPN
ajfa-5159	294	38	university	university	PROPN
ajfa-5159	294	39	,	,	PUNCT
ajfa-5159	294	40	rotterdam	rotterdam	PROPN
ajfa-5159	294	41	,	,	PUNCT
ajfa-5159	294	42	nederland	nederland	PROPN
ajfa-5159	294	43	cromie	cromie	VERB
ajfa-5159	294	44	s.	s.	PROPN
ajfa-5159	294	45	,	,	PUNCT
ajfa-5159	294	46	stephenson	stephenson	PROPN
ajfa-5159	294	47	b.	b.	PROPN
ajfa-5159	294	48	,	,	PUNCT
ajfa-5159	294	49	&	&	CCONJ
ajfa-5159	294	50	monteith	monteith	PROPN
ajfa-5159	294	51	d.	d.	PROPN
ajfa-5159	294	52	(	(	PUNCT
ajfa-5159	294	53	1995	1995	NUM
ajfa-5159	294	54	)	)	PUNCT
ajfa-5159	294	55	.	.	PUNCT
ajfa-5159	295	1	the	the	DET
ajfa-5159	295	2	management	management	NOUN
ajfa-5159	295	3	of	of	ADP
ajfa-5159	295	4	family	family	NOUN
ajfa-5159	295	5	firms	firm	NOUN
ajfa-5159	295	6	:	:	PUNCT
ajfa-5159	295	7	an	an	DET
ajfa-5159	295	8	empirical	empirical	ADJ
ajfa-5159	295	9	investigation	investigation	NOUN
ajfa-5159	295	10	.	.	PUNCT
ajfa-5159	296	1	international	international	ADJ
ajfa-5159	296	2	small	small	ADJ
ajfa-5159	296	3	business	business	NOUN
ajfa-5159	296	4	journal	journal	NOUN
ajfa-5159	296	5	,	,	PUNCT
ajfa-5159	296	6	13(4	13(4	NUM
ajfa-5159	296	7	)	)	PUNCT
ajfa-5159	296	8	,	,	PUNCT
ajfa-5159	296	9	11	11	NUM
ajfa-5159	296	10	-	-	SYM
ajfa-5159	296	11	34	34	NUM
ajfa-5159	296	12	.	.	PUNCT
ajfa-5159	297	1	http://dx.doi.org/10.1177/0266242695134001	http://dx.doi.org/10.1177/0266242695134001	PROPN
ajfa-5159	297	2	donna	donna	PROPN
ajfa-5159	297	3	f.	f.	PROPN
ajfa-5159	297	4	,	,	PUNCT
ajfa-5159	297	5	mahler	mahler	PROPN
ajfa-5159	297	6	h.	h.	PROPN
ajfa-5159	297	7	and	and	CCONJ
ajfa-5159	297	8	cohen	cohen	PROPN
ajfa-5159	297	9	s.	s.	PROPN
ajfa-5159	297	10	(	(	PUNCT
ajfa-5159	297	11	2011	2011	NUM
ajfa-5159	297	12	)	)	PUNCT
ajfa-5159	297	13	.	.	PUNCT
ajfa-5159	298	1	how	how	SCONJ
ajfa-5159	298	2	to	to	PART
ajfa-5159	298	3	conduct	conduct	VERB
ajfa-5159	298	4	effective	effective	ADJ
ajfa-5159	298	5	pretests	pretest	NOUN
ajfa-5159	298	6	.	.	PUNCT
ajfa-5159	299	1	aidscap	aidscap	NOUN
ajfa-5159	299	2	's	's	PART
ajfa-5159	299	3	behavior	behavior	NOUN
ajfa-5159	299	4	change	change	NOUN
ajfa-5159	299	5	communication	communication	NOUN
ajfa-5159	299	6	(	(	PUNCT
ajfa-5159	299	7	bcc	bcc	PROPN
ajfa-5159	299	8	)	)	PUNCT
ajfa-5159	299	9	unit	unit	NOUN
ajfa-5159	299	10	,	,	PUNCT
ajfa-5159	299	11	usa	usa	PROPN
ajfa-5159	299	12	droge	droge	PROPN
ajfa-5159	299	13	c.	c.	PROPN
ajfa-5159	299	14	,	,	PUNCT
ajfa-5159	299	15	claycomb	claycomb	PROPN
ajfa-5159	299	16	c.	c.	PROPN
ajfa-5159	299	17	,	,	PUNCT
ajfa-5159	299	18	&	&	CCONJ
ajfa-5159	299	19	germain	germain	PROPN
ajfa-5159	299	20	r.	r.	PROPN
ajfa-5159	299	21	(	(	PUNCT
ajfa-5159	299	22	2003	2003	NUM
ajfa-5159	299	23	)	)	PUNCT
ajfa-5159	299	24	.	.	PUNCT
ajfa-5159	300	1	does	do	AUX
ajfa-5159	300	2	knowledge	knowledge	NOUN
ajfa-5159	300	3	mediate	mediate	VERB
ajfa-5159	300	4	the	the	DET
ajfa-5159	300	5	effect	effect	NOUN
ajfa-5159	300	6	of	of	ADP
ajfa-5159	300	7	context	context	NOUN
ajfa-5159	300	8	on	on	ADP
ajfa-5159	300	9	performance	performance	NOUN
ajfa-5159	300	10	,	,	PUNCT
ajfa-5159	300	11	some	some	DET
ajfa-5159	300	12	initial	initial	ADJ
ajfa-5159	300	13	evidence	evidence	NOUN
ajfa-5159	300	14	.	.	PUNCT
ajfa-5159	301	1	decision	decision	NOUN
ajfa-5159	301	2	sciences	science	NOUN
ajfa-5159	301	3	,	,	PUNCT
ajfa-5159	301	4	34(3	34(3	NUM
ajfa-5159	301	5	)	)	PUNCT
ajfa-5159	301	6	,	,	PUNCT
ajfa-5159	301	7	541–568	541–568	NUM
ajfa-5159	301	8	.	.	PUNCT
ajfa-5159	302	1	http://dx.doi.org/10.1111/j.1540-5414.2003.02324.x	http://dx.doi.org/10.1111/j.1540-5414.2003.02324.x	PROPN
ajfa-5159	302	2	edwards	edwards	PROPN
ajfa-5159	302	3	m.	m.	PROPN
ajfa-5159	302	4	,	,	PUNCT
ajfa-5159	302	5	&	&	CCONJ
ajfa-5159	302	6	clough	clough	PROPN
ajfa-5159	302	7	r.	r.	PROPN
ajfa-5159	302	8	(	(	PUNCT
ajfa-5159	302	9	2005	2005	NUM
ajfa-5159	302	10	)	)	PUNCT
ajfa-5159	302	11	.	.	PUNCT
ajfa-5159	303	1	corporate	corporate	ADJ
ajfa-5159	303	2	governance	governance	NOUN
ajfa-5159	303	3	and	and	CCONJ
ajfa-5159	303	4	performance	performance	NOUN
ajfa-5159	303	5	:	:	PUNCT
ajfa-5159	303	6	an	an	DET
ajfa-5159	303	7	exploration	exploration	NOUN
ajfa-5159	303	8	of	of	ADP
ajfa-5159	303	9	the	the	DET
ajfa-5159	303	10	connection	connection	NOUN
ajfa-5159	303	11	in	in	ADP
ajfa-5159	303	12	a	a	DET
ajfa-5159	303	13	public	public	ADJ
ajfa-5159	303	14	sector	sector	NOUN
ajfa-5159	303	15	context	context	NOUN
ajfa-5159	303	16	,	,	PUNCT
ajfa-5159	303	17	corporate	corporate	ADJ
ajfa-5159	303	18	governance	governance	NOUN
ajfa-5159	303	19	arc	arc	NOUN
ajfa-5159	303	20	project	project	NOUN
ajfa-5159	303	21	,	,	PUNCT
ajfa-5159	303	22	university	university	PROPN
ajfa-5159	303	23	of	of	ADP
ajfa-5159	303	24	canberra	canberra	PROPN
ajfa-5159	303	25	,	,	PUNCT
ajfa-5159	303	26	australia	australia	PROPN
ajfa-5159	303	27	hair	hair	PROPN
ajfa-5159	303	28	j.	j.	PROPN
ajfa-5159	303	29	f.	f.	PROPN
ajfa-5159	303	30	,	,	PUNCT
ajfa-5159	303	31	black	black	PROPN
ajfa-5159	303	32	w.	w.	PROPN
ajfa-5159	303	33	c.	c.	PROPN
ajfa-5159	303	34	,	,	PUNCT
ajfa-5159	303	35	babin	babin	PROPN
ajfa-5159	303	36	b.j	b.j	PROPN
ajfa-5159	303	37	.	.	PROPN
ajfa-5159	303	38	,	,	PUNCT
ajfa-5159	303	39	anderson	anderson	PROPN
ajfa-5159	303	40	r.	r.	PROPN
ajfa-5159	303	41	e.	e.	PROPN
ajfa-5159	303	42	,	,	PUNCT
ajfa-5159	303	43	&	&	CCONJ
ajfa-5159	303	44	tatham	tatham	PROPN
ajfa-5159	303	45	r.	r.	PROPN
ajfa-5159	303	46	l.	l.	PROPN
ajfa-5159	303	47	(	(	PUNCT
ajfa-5159	303	48	2009	2009	NUM
ajfa-5159	303	49	)	)	PUNCT
ajfa-5159	303	50	.	.	PUNCT
ajfa-5159	304	1	multivariate	multivariate	NOUN
ajfa-5159	304	2	data	datum	NOUN
ajfa-5159	304	3	analysis	analysis	NOUN
ajfa-5159	304	4	,	,	PUNCT
ajfa-5159	304	5	ed	ed	NOUN
ajfa-5159	304	6	,	,	PUNCT
ajfa-5159	304	7	new	new	PROPN
ajfa-5159	304	8	jersey	jersey	PROPN
ajfa-5159	304	9	:	:	PUNCT
ajfa-5159	304	10	pearson	pearson	PROPN
ajfa-5159	304	11	prentice	prentice	PROPN
ajfa-5159	304	12	hall	hall	PROPN
ajfa-5159	304	13	,	,	PUNCT
ajfa-5159	304	14	usa	usa	PROPN
ajfa-5159	304	15	hudson	hudson	PROPN
ajfa-5159	304	16	m.	m.	PROPN
ajfa-5159	304	17	,	,	PUNCT
ajfa-5159	304	18	smart	smart	ADJ
ajfa-5159	304	19	a.	a.	NOUN
ajfa-5159	304	20	,	,	PUNCT
ajfa-5159	304	21	&	&	CCONJ
ajfa-5159	304	22	bourne	bourne	PROPN
ajfa-5159	304	23	m.	m.	NOUN
ajfa-5159	304	24	(	(	PUNCT
ajfa-5159	304	25	2001	2001	NUM
ajfa-5159	304	26	)	)	PUNCT
ajfa-5159	304	27	.	.	PUNCT
ajfa-5159	305	1	theory	theory	NOUN
ajfa-5159	305	2	and	and	CCONJ
ajfa-5159	305	3	practice	practice	NOUN
ajfa-5159	305	4	in	in	ADP
ajfa-5159	305	5	sme	sme	NOUN
ajfa-5159	305	6	performance	performance	NOUN
ajfa-5159	305	7	measurement	measurement	NOUN
ajfa-5159	305	8	systems	system	NOUN
ajfa-5159	305	9	.	.	PUNCT
ajfa-5159	306	1	international	international	ADJ
ajfa-5159	306	2	journal	journal	PROPN
ajfa-5159	306	3	of	of	ADP
ajfa-5159	306	4	operations	operation	NOUN
ajfa-5159	306	5	&	&	CCONJ
ajfa-5159	306	6	production	production	NOUN
ajfa-5159	306	7	management	management	NOUN
ajfa-5159	306	8	,	,	PUNCT
ajfa-5159	306	9	21(8	21(8	NUM
ajfa-5159	306	10	)	)	PUNCT
ajfa-5159	306	11	,	,	PUNCT
ajfa-5159	306	12	1096	1096	NUM
ajfa-5159	306	13	–	–	PUNCT
ajfa-5159	306	14	1115	1115	NUM
ajfa-5159	306	15	.	.	PUNCT
ajfa-5159	307	1	http://dx.doi.org/10.1108/eum0000000005587	http://dx.doi.org/10.1108/eum0000000005587	PROPN
ajfa-5159	307	2	huynh	huynh	PROPN
ajfa-5159	307	3	q.	q.	PROPN
ajfa-5159	307	4	l.	l.	PROPN
ajfa-5159	307	5	,	,	PUNCT
ajfa-5159	307	6	&	&	CCONJ
ajfa-5159	307	7	lin	lin	PROPN
ajfa-5159	307	8	yl	yl	PROPN
ajfa-5159	307	9	.	.	PUNCT
ajfa-5159	308	1	(	(	PUNCT
ajfa-5159	308	2	2013	2013	NUM
ajfa-5159	308	3	)	)	PUNCT
ajfa-5159	308	4	.	.	PUNCT
ajfa-5159	309	1	employing	employ	VERB
ajfa-5159	309	2	heckman	heckman	PROPN
ajfa-5159	309	3	two	two	NUM
ajfa-5159	309	4	-	-	PUNCT
ajfa-5159	309	5	step	step	NOUN
ajfa-5159	309	6	sample	sample	NOUN
ajfa-5159	309	7	selection	selection	NOUN
ajfa-5159	309	8	method	method	NOUN
ajfa-5159	309	9	to	to	PART
ajfa-5159	309	10	investigate	investigate	VERB
ajfa-5159	309	11	effect	effect	NOUN
ajfa-5159	309	12	of	of	ADP
ajfa-5159	309	13	knowledge	knowledge	NOUN
ajfa-5159	309	14	management	management	NOUN
ajfa-5159	309	15	adoption	adoption	NOUN
ajfa-5159	309	16	on	on	ADP
ajfa-5159	309	17	firm	firm	ADJ
ajfa-5159	309	18	performance	performance	NOUN
ajfa-5159	309	19	.	.	PUNCT
ajfa-5159	310	1	international	international	ADJ
ajfa-5159	310	2	journal	journal	PROPN
ajfa-5159	310	3	of	of	ADP
ajfa-5159	310	4	business	business	NOUN
ajfa-5159	310	5	and	and	CCONJ
ajfa-5159	310	6	management	management	NOUN
ajfa-5159	310	7	invention	invention	NOUN
ajfa-5159	310	8	,	,	PUNCT
ajfa-5159	310	9	2(3	2(3	NUM
ajfa-5159	310	10	)	)	PUNCT
ajfa-5159	310	11	,	,	PUNCT
ajfa-5159	310	12	64	64	NUM
ajfa-5159	310	13	-	-	SYM
ajfa-5159	310	14	71	71	NUM
ajfa-5159	310	15	hyvonen	hyvonen	NOUN
ajfa-5159	310	16	j.	j.	PROPN
ajfa-5159	310	17	(	(	PUNCT
ajfa-5159	310	18	2005	2005	NUM
ajfa-5159	310	19	)	)	PUNCT
ajfa-5159	310	20	.	.	PUNCT
ajfa-5159	311	1	adoption	adoption	NOUN
ajfa-5159	311	2	and	and	CCONJ
ajfa-5159	311	3	benefits	benefit	NOUN
ajfa-5159	311	4	of	of	ADP
ajfa-5159	311	5	management	management	NOUN
ajfa-5159	311	6	accounting	accounting	NOUN
ajfa-5159	311	7	systems	system	NOUN
ajfa-5159	311	8	:	:	PUNCT
ajfa-5159	311	9	evidence	evidence	NOUN
ajfa-5159	311	10	from	from	ADP
ajfa-5159	311	11	finland	finland	PROPN
ajfa-5159	311	12	and	and	CCONJ
ajfa-5159	311	13	australia	australia	PROPN
ajfa-5159	311	14	.	.	PUNCT
ajfa-5159	312	1	advances	advance	NOUN
ajfa-5159	312	2	in	in	ADP
ajfa-5159	312	3	international	international	ADJ
ajfa-5159	312	4	accounting	accounting	NOUN
ajfa-5159	312	5	,	,	PUNCT
ajfa-5159	312	6	18(1	18(1	NOUN
ajfa-5159	312	7	)	)	PUNCT
ajfa-5159	312	8	,	,	PUNCT
ajfa-5159	313	1	97–120	97–120	PROPN
ajfa-5159	313	2	.	.	PUNCT
ajfa-5159	314	1	http://dx.doi.org/10.1016/s0897-3660(05)18005-2	http://dx.doi.org/10.1016/s0897-3660(05)18005-2	PROPN
ajfa-5159	314	2	asian	asian	PROPN
ajfa-5159	314	3	journal	journal	PROPN
ajfa-5159	314	4	of	of	ADP
ajfa-5159	314	5	finance	finance	PROPN
ajfa-5159	314	6	&	&	CCONJ
ajfa-5159	314	7	accounting	accounting	PROPN
ajfa-5159	314	8	issn	issn	PROPN
ajfa-5159	314	9	1946	1946	NUM
ajfa-5159	314	10	-	-	PUNCT
ajfa-5159	314	11	052x	052x	PROPN
ajfa-5159	314	12	2014	2014	NUM
ajfa-5159	314	13	,	,	PUNCT
ajfa-5159	314	14	vol	vol	NOUN
ajfa-5159	314	15	.	.	PROPN
ajfa-5159	314	16	6	6	NUM
ajfa-5159	314	17	,	,	PUNCT
ajfa-5159	314	18	no	no	INTJ
ajfa-5159	314	19	.	.	NOUN
ajfa-5159	314	20	1	1	NUM
ajfa-5159	314	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5159	314	22	234	234	NUM
ajfa-5159	314	23	ismail	ismail	NOUN
ajfa-5159	314	24	t.	t.	PROPN
ajfa-5159	314	25	h.	h.	PROPN
ajfa-5159	314	26	(	(	PUNCT
ajfa-5159	314	27	2007	2007	NUM
ajfa-5159	314	28	)	)	PUNCT
ajfa-5159	314	29	.	.	PUNCT
ajfa-5159	315	1	performance	performance	NOUN
ajfa-5159	315	2	evaluation	evaluation	NOUN
ajfa-5159	315	3	measures	measure	NOUN
ajfa-5159	315	4	in	in	ADP
ajfa-5159	315	5	the	the	DET
ajfa-5159	315	6	private	private	ADJ
ajfa-5159	315	7	sector	sector	NOUN
ajfa-5159	315	8	:	:	PUNCT
ajfa-5159	315	9	egyptian	egyptian	ADJ
ajfa-5159	315	10	practice	practice	NOUN
ajfa-5159	315	11	.	.	PUNCT
ajfa-5159	316	1	managerial	managerial	ADJ
ajfa-5159	316	2	auditing	auditing	NOUN
ajfa-5159	316	3	journal	journal	NOUN
ajfa-5159	316	4	,	,	PUNCT
ajfa-5159	316	5	22(5	22(5	NOUN
ajfa-5159	316	6	)	)	PUNCT
ajfa-5159	316	7	,	,	PUNCT
ajfa-5159	316	8	503	503	NUM
ajfa-5159	316	9	-	-	SYM
ajfa-5159	316	10	513	513	NUM
ajfa-5159	316	11	.	.	PUNCT
ajfa-5159	317	1	http://dx.doi.org/10.1108/02686900710750775	http://dx.doi.org/10.1108/02686900710750775	PROPN
ajfa-5159	317	2	jensen	jensen	PROPN
ajfa-5159	317	3	m.	m.	PROPN
ajfa-5159	317	4	,	,	PUNCT
ajfa-5159	317	5	&	&	CCONJ
ajfa-5159	317	6	meckling	meckle	VERB
ajfa-5159	317	7	w.	w.	NOUN
ajfa-5159	317	8	(	(	PUNCT
ajfa-5159	317	9	1976	1976	NUM
ajfa-5159	317	10	)	)	PUNCT
ajfa-5159	317	11	.	.	PUNCT
ajfa-5159	318	1	theory	theory	NOUN
ajfa-5159	318	2	of	of	ADP
ajfa-5159	318	3	the	the	DET
ajfa-5159	318	4	firm	firm	NOUN
ajfa-5159	318	5	:	:	PUNCT
ajfa-5159	318	6	managerial	managerial	ADJ
ajfa-5159	318	7	behavior	behavior	NOUN
ajfa-5159	318	8	,	,	PUNCT
ajfa-5159	318	9	agency	agency	NOUN
ajfa-5159	318	10	costs	cost	NOUN
ajfa-5159	318	11	,	,	PUNCT
ajfa-5159	318	12	and	and	CCONJ
ajfa-5159	318	13	ownership	ownership	NOUN
ajfa-5159	318	14	structure	structure	NOUN
ajfa-5159	318	15	.	.	PUNCT
ajfa-5159	319	1	journal	journal	NOUN
ajfa-5159	319	2	of	of	ADP
ajfa-5159	319	3	financial	financial	ADJ
ajfa-5159	319	4	economics	economic	NOUN
ajfa-5159	319	5	,	,	PUNCT
ajfa-5159	319	6	3(4	3(4	NUM
ajfa-5159	319	7	)	)	PUNCT
ajfa-5159	319	8	,	,	PUNCT
ajfa-5159	319	9	305	305	NUM
ajfa-5159	319	10	-	-	SYM
ajfa-5159	319	11	360	360	NUM
ajfa-5159	319	12	.	.	PUNCT
ajfa-5159	320	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x	http://dx.doi.org/10.1016/0304-405x(76)90026-x	PROPN
ajfa-5159	320	2	kaplan	kaplan	PROPN
ajfa-5159	320	3	r.	r.	PROPN
ajfa-5159	320	4	s.	s.	PROPN
ajfa-5159	320	5	(	(	PUNCT
ajfa-5159	320	6	1983	1983	NUM
ajfa-5159	320	7	)	)	PUNCT
ajfa-5159	320	8	.	.	PUNCT
ajfa-5159	321	1	measuring	measure	VERB
ajfa-5159	321	2	manufacturing	manufacturing	NOUN
ajfa-5159	321	3	performance	performance	NOUN
ajfa-5159	321	4	:	:	PUNCT
ajfa-5159	321	5	a	a	DET
ajfa-5159	321	6	new	new	ADJ
ajfa-5159	321	7	challenge	challenge	NOUN
ajfa-5159	321	8	for	for	ADP
ajfa-5159	321	9	managerial	managerial	ADJ
ajfa-5159	321	10	accounting	accounting	NOUN
ajfa-5159	321	11	research	research	NOUN
ajfa-5159	321	12	.	.	PUNCT
ajfa-5159	322	1	the	the	DET
ajfa-5159	322	2	accounting	accounting	NOUN
ajfa-5159	322	3	review	review	NOUN
ajfa-5159	322	4	,	,	PUNCT
ajfa-5159	322	5	58	58	NUM
ajfa-5159	322	6	(	(	PUNCT
ajfa-5159	322	7	4	4	NUM
ajfa-5159	322	8	)	)	PUNCT
ajfa-5159	322	9	,	,	PUNCT
ajfa-5159	322	10	686	686	NUM
ajfa-5159	322	11	-	-	SYM
ajfa-5159	322	12	705	705	NUM
ajfa-5159	322	13	kaplan	kaplan	PROPN
ajfa-5159	322	14	r.	r.	PROPN
ajfa-5159	322	15	s.	s.	PROPN
ajfa-5159	322	16	,	,	PUNCT
ajfa-5159	322	17	&	&	CCONJ
ajfa-5159	322	18	nagel	nagel	PROPN
ajfa-5159	322	19	m.	m.	PROPN
ajfa-5159	322	20	e.	e.	PROPN
ajfa-5159	322	21	(	(	PUNCT
ajfa-5159	322	22	2004	2004	NUM
ajfa-5159	322	23	)	)	PUNCT
ajfa-5159	322	24	.	.	PUNCT
ajfa-5159	323	1	improving	improve	VERB
ajfa-5159	323	2	corporate	corporate	ADJ
ajfa-5159	323	3	governance	governance	NOUN
ajfa-5159	323	4	with	with	ADP
ajfa-5159	323	5	the	the	DET
ajfa-5159	323	6	balanced	balanced	ADJ
ajfa-5159	323	7	scorecard	scorecard	NOUN
ajfa-5159	323	8	,	,	PUNCT
ajfa-5159	323	9	4/44(working	4/44(working	NOUN
ajfa-5159	323	10	paper	paper	NOUN
ajfa-5159	323	11	)	)	PUNCT
ajfa-5159	323	12	,	,	PUNCT
ajfa-5159	323	13	division	division	NOUN
ajfa-5159	323	14	of	of	ADP
ajfa-5159	323	15	research	research	NOUN
ajfa-5159	323	16	:	:	PUNCT
ajfa-5159	323	17	harvard	harvard	PROPN
ajfa-5159	323	18	business	business	PROPN
ajfa-5159	323	19	school	school	PROPN
ajfa-5159	323	20	,	,	PUNCT
ajfa-5159	323	21	usa	usa	PROPN
ajfa-5159	323	22	kaplan	kaplan	PROPN
ajfa-5159	323	23	r.	r.	PROPN
ajfa-5159	323	24	s.	s.	PROPN
ajfa-5159	323	25	,	,	PUNCT
ajfa-5159	323	26	&	&	CCONJ
ajfa-5159	323	27	norton	norton	PROPN
ajfa-5159	323	28	d.	d.	PROPN
ajfa-5159	323	29	p.	p.	PROPN
ajfa-5159	323	30	(	(	PUNCT
ajfa-5159	323	31	2006	2006	NUM
ajfa-5159	323	32	)	)	PUNCT
ajfa-5159	323	33	.	.	PUNCT
ajfa-5159	324	1	alignment	alignment	NOUN
ajfa-5159	324	2	:	:	PUNCT
ajfa-5159	324	3	using	use	VERB
ajfa-5159	324	4	the	the	DET
ajfa-5159	324	5	balanced	balanced	ADJ
ajfa-5159	324	6	scorecard	scorecard	NOUN
ajfa-5159	324	7	to	to	PART
ajfa-5159	324	8	create	create	VERB
ajfa-5159	324	9	synergies	synergy	NOUN
ajfa-5159	324	10	,	,	PUNCT
ajfa-5159	324	11	boston	boston	PROPN
ajfa-5159	324	12	massachusetts	massachusetts	PROPN
ajfa-5159	324	13	:	:	PUNCT
ajfa-5159	324	14	harvard	harvard	PROPN
ajfa-5159	324	15	business	business	PROPN
ajfa-5159	324	16	school	school	PROPN
ajfa-5159	324	17	press	press	NOUN
ajfa-5159	324	18	,	,	PUNCT
ajfa-5159	324	19	usa	usa	PROPN
ajfa-5159	324	20	kaplan	kaplan	PROPN
ajfa-5159	324	21	r.	r.	PROPN
ajfa-5159	324	22	s.	s.	PROPN
ajfa-5159	324	23	,	,	PUNCT
ajfa-5159	324	24	&	&	CCONJ
ajfa-5159	324	25	norton	norton	PROPN
ajfa-5159	324	26	d.	d.	PROPN
ajfa-5159	324	27	p.	p.	PROPN
ajfa-5159	324	28	(	(	PUNCT
ajfa-5159	324	29	2007	2007	NUM
ajfa-5159	324	30	)	)	PUNCT
ajfa-5159	324	31	.	.	PUNCT
ajfa-5159	325	1	using	use	VERB
ajfa-5159	325	2	the	the	DET
ajfa-5159	325	3	balanced	balanced	ADJ
ajfa-5159	325	4	scorecard	scorecard	NOUN
ajfa-5159	325	5	as	as	ADP
ajfa-5159	325	6	a	a	DET
ajfa-5159	325	7	strategic	strategic	ADJ
ajfa-5159	325	8	management	management	NOUN
ajfa-5159	325	9	system	system	NOUN
ajfa-5159	325	10	.	.	PUNCT
ajfa-5159	326	1	harvard	harvard	PROPN
ajfa-5159	326	2	business	business	PROPN
ajfa-5159	326	3	review	review	PROPN
ajfa-5159	326	4	,	,	PUNCT
ajfa-5159	326	5	july	july	PROPN
ajfa-5159	326	6	-	-	PUNCT
ajfa-5159	326	7	august	august	PROPN
ajfa-5159	326	8	,	,	PUNCT
ajfa-5159	326	9	150–161	150–161	NUM
ajfa-5159	326	10	kaymak	kaymak	PROPN
ajfa-5159	326	11	t.	t.	PROPN
ajfa-5159	326	12	,	,	PUNCT
ajfa-5159	326	13	&	&	CCONJ
ajfa-5159	326	14	bektas	bektas	PROPN
ajfa-5159	326	15	e.	e.	PROPN
ajfa-5159	326	16	(	(	PUNCT
ajfa-5159	326	17	2008	2008	NUM
ajfa-5159	326	18	)	)	PUNCT
ajfa-5159	326	19	.	.	PUNCT
ajfa-5159	327	1	east	east	PROPN
ajfa-5159	327	2	meets	meet	VERB
ajfa-5159	327	3	west	west	PROPN
ajfa-5159	327	4	,	,	PUNCT
ajfa-5159	327	5	board	board	NOUN
ajfa-5159	327	6	characteristics	characteristic	NOUN
ajfa-5159	327	7	in	in	ADP
ajfa-5159	327	8	an	an	DET
ajfa-5159	327	9	emerging	emerge	VERB
ajfa-5159	327	10	market	market	NOUN
ajfa-5159	327	11	:	:	PUNCT
ajfa-5159	327	12	evidence	evidence	NOUN
ajfa-5159	327	13	from	from	ADP
ajfa-5159	327	14	turkish	turkish	ADJ
ajfa-5159	327	15	banks	bank	NOUN
ajfa-5159	327	16	.	.	PUNCT
ajfa-5159	328	1	corporate	corporate	ADJ
ajfa-5159	328	2	governance	governance	NOUN
ajfa-5159	328	3	:	:	PUNCT
ajfa-5159	328	4	an	an	DET
ajfa-5159	328	5	international	international	ADJ
ajfa-5159	328	6	review	review	NOUN
ajfa-5159	328	7	,	,	PUNCT
ajfa-5159	328	8	16(6	16(6	NUM
ajfa-5159	328	9	)	)	PUNCT
ajfa-5159	328	10	,	,	PUNCT
ajfa-5159	328	11	550	550	NUM
ajfa-5159	328	12	-	-	SYM
ajfa-5159	328	13	561	561	NUM
ajfa-5159	328	14	kennedy	kennedy	PROPN
ajfa-5159	328	15	p.	p.	PROPN
ajfa-5159	328	16	(	(	PUNCT
ajfa-5159	328	17	1992	1992	NUM
ajfa-5159	328	18	)	)	PUNCT
ajfa-5159	328	19	.	.	PUNCT
ajfa-5159	329	1	a	a	DET
ajfa-5159	329	2	guide	guide	NOUN
ajfa-5159	329	3	to	to	ADP
ajfa-5159	329	4	econometrics	econometric	NOUN
ajfa-5159	329	5	,	,	PUNCT
ajfa-5159	329	6	3rd	3rd	ADJ
ajfa-5159	329	7	ed	ed	NOUN
ajfa-5159	329	8	,	,	PUNCT
ajfa-5159	329	9	mit	mit	PROPN
ajfa-5159	329	10	press	press	NOUN
ajfa-5159	329	11	,	,	PUNCT
ajfa-5159	329	12	cambridge	cambridge	PROPN
ajfa-5159	329	13	,	,	PUNCT
ajfa-5159	329	14	ma	ma	PROPN
ajfa-5159	329	15	,	,	PUNCT
ajfa-5159	329	16	usa	usa	PROPN
ajfa-5159	329	17	koufaris	koufaris	PROPN
ajfa-5159	329	18	m.	m.	PROPN
ajfa-5159	329	19	,	,	PUNCT
ajfa-5159	329	20	&	&	CCONJ
ajfa-5159	329	21	hampton	hampton	PROPN
ajfa-5159	329	22	-	-	PUNCT
ajfa-5159	329	23	sosa	sosa	PROPN
ajfa-5159	329	24	w.	w.	PROPN
ajfa-5159	329	25	(	(	PUNCT
ajfa-5159	329	26	2002	2002	NUM
ajfa-5159	329	27	)	)	PUNCT
ajfa-5159	329	28	.	.	PUNCT
ajfa-5159	330	1	customer	customer	NOUN
ajfa-5159	330	2	trust	trust	PROPN
ajfa-5159	330	3	online	online	NOUN
ajfa-5159	330	4	:	:	PUNCT
ajfa-5159	330	5	examining	examine	VERB
ajfa-5159	330	6	the	the	DET
ajfa-5159	330	7	role	role	NOUN
ajfa-5159	330	8	of	of	ADP
ajfa-5159	330	9	the	the	DET
ajfa-5159	330	10	experience	experience	NOUN
ajfa-5159	330	11	with	with	ADP
ajfa-5159	330	12	the	the	DET
ajfa-5159	330	13	web	web	NOUN
ajfa-5159	330	14	site	site	NOUN
ajfa-5159	330	15	.	.	PUNCT
ajfa-5159	331	1	information	information	NOUN
ajfa-5159	331	2	systems	system	NOUN
ajfa-5159	331	3	journal	journal	PROPN
ajfa-5159	331	4	,	,	PUNCT
ajfa-5159	331	5	5	5	NUM
ajfa-5159	331	6	,	,	PUNCT
ajfa-5159	331	7	1	1	NUM
ajfa-5159	331	8	-	-	SYM
ajfa-5159	331	9	22	22	NUM
ajfa-5159	331	10	kyereboah	kyereboah	PROPN
ajfa-5159	331	11	-	-	PUNCT
ajfa-5159	331	12	coleman	coleman	PROPN
ajfa-5159	331	13	a.	a.	NOUN
ajfa-5159	331	14	(	(	PUNCT
ajfa-5159	331	15	2007	2007	NUM
ajfa-5159	331	16	)	)	PUNCT
ajfa-5159	331	17	.	.	PUNCT
ajfa-5159	332	1	corporate	corporate	ADJ
ajfa-5159	332	2	governance	governance	NOUN
ajfa-5159	332	3	and	and	CCONJ
ajfa-5159	332	4	firm	firm	ADJ
ajfa-5159	332	5	performance	performance	NOUN
ajfa-5159	332	6	in	in	ADP
ajfa-5159	332	7	africa	africa	PROPN
ajfa-5159	332	8	:	:	PUNCT
ajfa-5159	332	9	a	a	DET
ajfa-5159	332	10	dynamic	dynamic	ADJ
ajfa-5159	332	11	panel	panel	NOUN
ajfa-5159	332	12	data	datum	NOUN
ajfa-5159	332	13	analysis	analysis	NOUN
ajfa-5159	332	14	,	,	PUNCT
ajfa-5159	332	15	international	international	ADJ
ajfa-5159	332	16	conference	conference	NOUN
ajfa-5159	332	17	on	on	ADP
ajfa-5159	332	18	corporate	corporate	ADJ
ajfa-5159	332	19	governance	governance	NOUN
ajfa-5159	332	20	in	in	ADP
ajfa-5159	332	21	emerging	emerge	VERB
ajfa-5159	332	22	markets	market	NOUN
ajfa-5159	332	23	,	,	PUNCT
ajfa-5159	332	24	sabanci	sabanci	PROPN
ajfa-5159	332	25	university	university	PROPN
ajfa-5159	332	26	,	,	PUNCT
ajfa-5159	332	27	istanbul	istanbul	PROPN
ajfa-5159	332	28	,	,	PUNCT
ajfa-5159	332	29	turkey	turkey	PROPN
ajfa-5159	332	30	lucas	lucas	PROPN
ajfa-5159	332	31	m.	m.	PROPN
ajfa-5159	332	32	(	(	PUNCT
ajfa-5159	332	33	1997	1997	NUM
ajfa-5159	332	34	)	)	PUNCT
ajfa-5159	332	35	.	.	PUNCT
ajfa-5159	333	1	standard	standard	ADJ
ajfa-5159	333	2	costing	costing	NOUN
ajfa-5159	333	3	and	and	CCONJ
ajfa-5159	333	4	its	its	PRON
ajfa-5159	333	5	role	role	NOUN
ajfa-5159	333	6	in	in	ADP
ajfa-5159	333	7	today	today	NOUN
ajfa-5159	333	8	manufacturing	manufacturing	NOUN
ajfa-5159	333	9	environment	environment	NOUN
ajfa-5159	333	10	.	.	PUNCT
ajfa-5159	334	1	management	management	NOUN
ajfa-5159	334	2	accounting	accounting	NOUN
ajfa-5159	334	3	:	:	PUNCT
ajfa-5159	334	4	magazine	magazine	NOUN
ajfa-5159	334	5	for	for	ADP
ajfa-5159	334	6	chartered	charter	VERB
ajfa-5159	334	7	management	management	NOUN
ajfa-5159	334	8	account	account	NOUN
ajfa-5159	334	9	,	,	PUNCT
ajfa-5159	334	10	75(4	75(4	NOUN
ajfa-5159	334	11	)	)	PUNCT
ajfa-5159	334	12	,	,	PUNCT
ajfa-5159	334	13	32	32	NUM
ajfa-5159	334	14	-	-	SYM
ajfa-5159	334	15	35	35	NUM
ajfa-5159	334	16	mayer	mayer	PROPN
ajfa-5159	334	17	f.	f.	PROPN
ajfa-5159	334	18	(	(	PUNCT
ajfa-5159	334	19	1997	1997	NUM
ajfa-5159	334	20	)	)	PUNCT
ajfa-5159	334	21	.	.	PUNCT
ajfa-5159	335	1	corporate	corporate	ADJ
ajfa-5159	335	2	governance	governance	NOUN
ajfa-5159	335	3	,	,	PUNCT
ajfa-5159	335	4	competition	competition	NOUN
ajfa-5159	335	5	,	,	PUNCT
ajfa-5159	335	6	and	and	CCONJ
ajfa-5159	335	7	performance	performance	NOUN
ajfa-5159	335	8	,	,	PUNCT
ajfa-5159	335	9	in	in	ADP
ajfa-5159	335	10	enterprise	enterprise	NOUN
ajfa-5159	335	11	and	and	CCONJ
ajfa-5159	335	12	community	community	NOUN
ajfa-5159	335	13	:	:	PUNCT
ajfa-5159	335	14	new	new	ADJ
ajfa-5159	335	15	directions	direction	NOUN
ajfa-5159	335	16	in	in	ADP
ajfa-5159	335	17	corporate	corporate	ADJ
ajfa-5159	335	18	governance	governance	NOUN
ajfa-5159	335	19	,	,	PUNCT
ajfa-5159	335	20	deakin	deakin	PROPN
ajfa-5159	335	21	,	,	PUNCT
ajfa-5159	335	22	s.	s.	PROPN
ajfa-5159	335	23	and	and	CCONJ
ajfa-5159	335	24	hughes	hughes	PROPN
ajfa-5159	335	25	,	,	PUNCT
ajfa-5159	335	26	a.	a.	PROPN
ajfa-5159	335	27	(	(	PUNCT
ajfa-5159	335	28	eds	eds	PROPN
ajfa-5159	335	29	.	.	PUNCT
ajfa-5159	335	30	)	)	PUNCT
ajfa-5159	335	31	,	,	PUNCT
ajfa-5159	335	32	blackwell	blackwell	NOUN
ajfa-5159	335	33	publishers	publisher	NOUN
ajfa-5159	335	34	,	,	PUNCT
ajfa-5159	335	35	oxford	oxford	PROPN
ajfa-5159	335	36	,	,	PUNCT
ajfa-5159	335	37	uk	uk	PROPN
ajfa-5159	335	38	mia	mia	PROPN
ajfa-5159	335	39	l.	l.	PROPN
ajfa-5159	335	40	,	,	PUNCT
ajfa-5159	335	41	&	&	CCONJ
ajfa-5159	335	42	clarke	clarke	PROPN
ajfa-5159	335	43	b.	b.	PROPN
ajfa-5159	335	44	(	(	PUNCT
ajfa-5159	335	45	1999	1999	NUM
ajfa-5159	335	46	)	)	PUNCT
ajfa-5159	335	47	.	.	PUNCT
ajfa-5159	336	1	market	market	NOUN
ajfa-5159	336	2	competition	competition	NOUN
ajfa-5159	336	3	,	,	PUNCT
ajfa-5159	336	4	management	management	NOUN
ajfa-5159	336	5	accounting	accounting	NOUN
ajfa-5159	336	6	systems	system	NOUN
ajfa-5159	336	7	and	and	CCONJ
ajfa-5159	336	8	business	business	NOUN
ajfa-5159	336	9	unit	unit	NOUN
ajfa-5159	336	10	performance	performance	NOUN
ajfa-5159	336	11	.	.	PUNCT
ajfa-5159	337	1	management	management	NOUN
ajfa-5159	337	2	accounting	accounting	NOUN
ajfa-5159	337	3	research	research	NOUN
ajfa-5159	337	4	,	,	PUNCT
ajfa-5159	337	5	10(2	10(2	NUM
ajfa-5159	337	6	)	)	PUNCT
ajfa-5159	337	7	,	,	PUNCT
ajfa-5159	337	8	137	137	NUM
ajfa-5159	337	9	-	-	SYM
ajfa-5159	337	10	158	158	NUM
ajfa-5159	337	11	.	.	PUNCT
ajfa-5159	338	1	http://dx.doi.org/10.1006/mare.1998.0097	http://dx.doi.org/10.1006/mare.1998.0097	PROPN
ajfa-5159	338	2	nicholson	nicholson	PROPN
ajfa-5159	338	3	g.	g.	PROPN
ajfa-5159	338	4	,	,	PUNCT
ajfa-5159	338	5	&	&	CCONJ
ajfa-5159	338	6	kiel	kiel	PROPN
ajfa-5159	338	7	g.	g.	PROPN
ajfa-5159	338	8	(	(	PUNCT
ajfa-5159	338	9	2007	2007	NUM
ajfa-5159	338	10	)	)	PUNCT
ajfa-5159	338	11	.	.	PUNCT
ajfa-5159	339	1	can	can	AUX
ajfa-5159	339	2	directors	director	NOUN
ajfa-5159	339	3	impact	impact	VERB
ajfa-5159	339	4	performance	performance	NOUN
ajfa-5159	339	5	?	?	PUNCT
ajfa-5159	340	1	a	a	DET
ajfa-5159	340	2	case	case	NOUN
ajfa-5159	340	3	based	base	VERB
ajfa-5159	340	4	test	test	NOUN
ajfa-5159	340	5	of	of	ADP
ajfa-5159	340	6	three	three	NUM
ajfa-5159	340	7	theories	theory	NOUN
ajfa-5159	340	8	of	of	ADP
ajfa-5159	340	9	corporate	corporate	ADJ
ajfa-5159	340	10	governance	governance	NOUN
ajfa-5159	340	11	.	.	PUNCT
ajfa-5159	341	1	corporate	corporate	ADJ
ajfa-5159	341	2	governance	governance	NOUN
ajfa-5159	341	3	:	:	PUNCT
ajfa-5159	341	4	an	an	DET
ajfa-5159	341	5	international	international	ADJ
ajfa-5159	341	6	review	review	NOUN
ajfa-5159	341	7	,	,	PUNCT
ajfa-5159	341	8	15(4	15(4	NUM
ajfa-5159	341	9	)	)	PUNCT
ajfa-5159	341	10	,	,	PUNCT
ajfa-5159	341	11	585	585	NUM
ajfa-5159	341	12	-	-	SYM
ajfa-5159	341	13	608	608	NUM
ajfa-5159	341	14	nunnally	nunnally	ADV
ajfa-5159	341	15	j.	j.	PROPN
ajfa-5159	341	16	c.	c.	PROPN
ajfa-5159	341	17	(	(	PUNCT
ajfa-5159	341	18	1978	1978	NUM
ajfa-5159	341	19	)	)	PUNCT
ajfa-5159	341	20	.	.	PUNCT
ajfa-5159	342	1	psychometric	psychometric	ADJ
ajfa-5159	342	2	theory	theory	NOUN
ajfa-5159	342	3	,	,	PUNCT
ajfa-5159	342	4	new	new	PROPN
ajfa-5159	342	5	york	york	PROPN
ajfa-5159	342	6	:	:	PUNCT
ajfa-5159	342	7	mcgraw	mcgraw	PROPN
ajfa-5159	342	8	-	-	PUNCT
ajfa-5159	342	9	hill	hill	PROPN
ajfa-5159	342	10	,	,	PUNCT
ajfa-5159	342	11	usa	usa	PROPN
ajfa-5159	342	12	asian	asian	PROPN
ajfa-5159	342	13	journal	journal	PROPN
ajfa-5159	342	14	of	of	ADP
ajfa-5159	342	15	finance	finance	PROPN
ajfa-5159	342	16	&	&	CCONJ
ajfa-5159	342	17	accounting	accounting	PROPN
ajfa-5159	342	18	issn	issn	PROPN
ajfa-5159	342	19	1946	1946	NUM
ajfa-5159	342	20	-	-	PUNCT
ajfa-5159	342	21	052x	052x	PROPN
ajfa-5159	342	22	2014	2014	NUM
ajfa-5159	342	23	,	,	PUNCT
ajfa-5159	342	24	vol	vol	NOUN
ajfa-5159	342	25	.	.	PROPN
ajfa-5159	342	26	6	6	NUM
ajfa-5159	342	27	,	,	PUNCT
ajfa-5159	342	28	no	no	INTJ
ajfa-5159	342	29	.	.	NOUN
ajfa-5159	342	30	1	1	NUM
ajfa-5159	342	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5159	342	32	235	235	NUM
ajfa-5159	342	33	salvato	salvato	PROPN
ajfa-5159	342	34	c.	c.	PROPN
ajfa-5159	342	35	,	,	PUNCT
ajfa-5159	342	36	&	&	CCONJ
ajfa-5159	342	37	melin	melin	PROPN
ajfa-5159	342	38	l.	l.	PROPN
ajfa-5159	342	39	(	(	PUNCT
ajfa-5159	342	40	2008	2008	NUM
ajfa-5159	342	41	)	)	PUNCT
ajfa-5159	342	42	.	.	PUNCT
ajfa-5159	343	1	creating	create	VERB
ajfa-5159	343	2	value	value	NOUN
ajfa-5159	343	3	across	across	ADP
ajfa-5159	343	4	generations	generation	NOUN
ajfa-5159	343	5	in	in	ADP
ajfa-5159	343	6	family	family	NOUN
ajfa-5159	343	7	-	-	PUNCT
ajfa-5159	343	8	controlled	control	VERB
ajfa-5159	343	9	businesses	business	NOUN
ajfa-5159	343	10	:	:	PUNCT
ajfa-5159	343	11	the	the	DET
ajfa-5159	343	12	role	role	NOUN
ajfa-5159	343	13	of	of	ADP
ajfa-5159	343	14	family	family	NOUN
ajfa-5159	343	15	social	social	ADJ
ajfa-5159	343	16	capital	capital	NOUN
ajfa-5159	343	17	.	.	PUNCT
ajfa-5159	344	1	family	family	NOUN
ajfa-5159	344	2	business	business	PROPN
ajfa-5159	344	3	review	review	PROPN
ajfa-5159	344	4	,	,	PUNCT
ajfa-5159	344	5	21(3	21(3	NUM
ajfa-5159	344	6	)	)	PUNCT
ajfa-5159	344	7	,	,	PUNCT
ajfa-5159	344	8	259	259	NUM
ajfa-5159	344	9	-	-	SYM
ajfa-5159	344	10	275	275	NUM
ajfa-5159	344	11	.	.	PUNCT
ajfa-5159	345	1	http://dx.doi.org/10.1177/08944865080210030107	http://dx.doi.org/10.1177/08944865080210030107	PROPN
ajfa-5159	345	2	sam	sam	PROPN
ajfa-5159	345	3	m.	m.	PROPN
ajfa-5159	345	4	f.	f.	PROPN
ajfa-5159	345	5	m.	m.	PROPN
ajfa-5159	345	6	,	,	PUNCT
ajfa-5159	345	7	hoshino	hoshino	PROPN
ajfa-5159	345	8	y.	y.	PROPN
ajfa-5159	345	9	,	,	PUNCT
ajfa-5159	345	10	&	&	CCONJ
ajfa-5159	345	11	tahir	tahir	PROPN
ajfa-5159	345	12	m.	m.	PROPN
ajfa-5159	345	13	n.	n.	PROPN
ajfa-5159	345	14	h.	h.	PROPN
ajfa-5159	345	15	(	(	PUNCT
ajfa-5159	345	16	2012	2012	NUM
ajfa-5159	345	17	)	)	PUNCT
ajfa-5159	345	18	.	.	PUNCT
ajfa-5159	346	1	the	the	DET
ajfa-5159	346	2	adoption	adoption	NOUN
ajfa-5159	346	3	of	of	ADP
ajfa-5159	346	4	computerized	computerized	ADJ
ajfa-5159	346	5	accounting	accounting	NOUN
ajfa-5159	346	6	system	system	NOUN
ajfa-5159	346	7	in	in	ADP
ajfa-5159	346	8	small	small	ADJ
ajfa-5159	346	9	medium	medium	ADJ
ajfa-5159	346	10	enterprises	enterprise	NOUN
ajfa-5159	346	11	in	in	ADP
ajfa-5159	346	12	melaka	melaka	PROPN
ajfa-5159	346	13	,	,	PUNCT
ajfa-5159	346	14	malaysia	malaysia	PROPN
ajfa-5159	346	15	.	.	PUNCT
ajfa-5159	347	1	international	international	ADJ
ajfa-5159	347	2	journal	journal	PROPN
ajfa-5159	347	3	of	of	ADP
ajfa-5159	347	4	business	business	NOUN
ajfa-5159	347	5	and	and	CCONJ
ajfa-5159	347	6	management	management	NOUN
ajfa-5159	347	7	,	,	PUNCT
ajfa-5159	347	8	7(18	7(18	NUM
ajfa-5159	347	9	)	)	PUNCT
ajfa-5159	347	10	,	,	PUNCT
ajfa-5159	347	11	12	12	NUM
ajfa-5159	347	12	-	-	SYM
ajfa-5159	347	13	25	25	NUM
ajfa-5159	347	14	schulz	schulz	PROPN
ajfa-5159	347	15	a.	a.	PROPN
ajfa-5159	347	16	k.	k.	PROPN
ajfa-5159	347	17	d.	d.	PROPN
ajfa-5159	347	18	,	,	PUNCT
ajfa-5159	347	19	wu	wu	PROPN
ajfa-5159	347	20	a.	a.	PROPN
ajfa-5159	347	21	,	,	PUNCT
ajfa-5159	347	22	&	&	CCONJ
ajfa-5159	347	23	chow	chow	PROPN
ajfa-5159	347	24	c.	c.	PROPN
ajfa-5159	347	25	w.	w.	PROPN
ajfa-5159	347	26	(	(	PUNCT
ajfa-5159	347	27	2010	2010	NUM
ajfa-5159	347	28	)	)	PUNCT
ajfa-5159	347	29	.	.	PUNCT
ajfa-5159	348	1	environmental	environmental	ADJ
ajfa-5159	348	2	uncertainty	uncertainty	NOUN
ajfa-5159	348	3	,	,	PUNCT
ajfa-5159	348	4	comprehensive	comprehensive	ADJ
ajfa-5159	348	5	performance	performance	NOUN
ajfa-5159	348	6	measurement	measurement	NOUN
ajfa-5159	348	7	systems	system	NOUN
ajfa-5159	348	8	,	,	PUNCT
ajfa-5159	348	9	performance	performance	NOUN
ajfa-5159	348	10	-	-	PUNCT
ajfa-5159	348	11	based	base	VERB
ajfa-5159	348	12	compensation	compensation	NOUN
ajfa-5159	348	13	,	,	PUNCT
ajfa-5159	348	14	and	and	CCONJ
ajfa-5159	348	15	organizational	organizational	ADJ
ajfa-5159	348	16	performance	performance	NOUN
ajfa-5159	348	17	.	.	PUNCT
ajfa-5159	349	1	asia	asia	PROPN
ajfa-5159	349	2	-	-	PUNCT
ajfa-5159	349	3	pacific	pacific	PROPN
ajfa-5159	349	4	journal	journal	NOUN
ajfa-5159	349	5	of	of	ADP
ajfa-5159	349	6	accounting	accounting	NOUN
ajfa-5159	349	7	and	and	CCONJ
ajfa-5159	349	8	economics	economic	NOUN
ajfa-5159	349	9	,	,	PUNCT
ajfa-5159	349	10	17(1	17(1	NUM
ajfa-5159	349	11	)	)	PUNCT
ajfa-5159	349	12	,	,	PUNCT
ajfa-5159	349	13	17–39	17–39	NUM
ajfa-5159	349	14	.	.	PUNCT
ajfa-5159	350	1	http://dx.doi.org/10.1080/16081625.2010.9720850	http://dx.doi.org/10.1080/16081625.2010.9720850	NOUN
ajfa-5159	350	2	seal	seal	VERB
ajfa-5159	350	3	w.	w.	NOUN
ajfa-5159	350	4	(	(	PUNCT
ajfa-5159	350	5	2006	2006	NUM
ajfa-5159	350	6	)	)	PUNCT
ajfa-5159	350	7	.	.	PUNCT
ajfa-5159	351	1	management	management	NOUN
ajfa-5159	351	2	accounting	accounting	NOUN
ajfa-5159	351	3	and	and	CCONJ
ajfa-5159	351	4	corporate	corporate	ADJ
ajfa-5159	351	5	governance	governance	NOUN
ajfa-5159	351	6	:	:	PUNCT
ajfa-5159	351	7	an	an	DET
ajfa-5159	351	8	institutional	institutional	ADJ
ajfa-5159	351	9	interpretation	interpretation	NOUN
ajfa-5159	351	10	of	of	ADP
ajfa-5159	351	11	the	the	DET
ajfa-5159	351	12	agency	agency	NOUN
ajfa-5159	351	13	problem	problem	NOUN
ajfa-5159	351	14	.	.	PUNCT
ajfa-5159	352	1	management	management	NOUN
ajfa-5159	352	2	accounting	accounting	NOUN
ajfa-5159	352	3	research	research	NOUN
ajfa-5159	352	4	,	,	PUNCT
ajfa-5159	352	5	17	17	NUM
ajfa-5159	352	6	,	,	PUNCT
ajfa-5159	352	7	389–408	389–408	NUM
ajfa-5159	352	8	.	.	PUNCT
ajfa-5159	353	1	http://dx.doi.org/10.1016/j.mar.2006.05.001	http://dx.doi.org/10.1016/j.mar.2006.05.001	PROPN
ajfa-5159	353	2	sobel	sobel	PROPN
ajfa-5159	353	3	m.	m.	PROPN
ajfa-5159	353	4	e.	e.	PROPN
ajfa-5159	353	5	(	(	PUNCT
ajfa-5159	353	6	1982	1982	NUM
ajfa-5159	353	7	)	)	PUNCT
ajfa-5159	353	8	.	.	PUNCT
ajfa-5159	354	1	asymptotic	asymptotic	ADJ
ajfa-5159	354	2	confidence	confidence	NOUN
ajfa-5159	354	3	intervals	interval	NOUN
ajfa-5159	354	4	for	for	ADP
ajfa-5159	354	5	indirect	indirect	ADJ
ajfa-5159	354	6	effects	effect	NOUN
ajfa-5159	354	7	in	in	ADP
ajfa-5159	354	8	structural	structural	ADJ
ajfa-5159	354	9	equation	equation	NOUN
ajfa-5159	354	10	models	model	NOUN
ajfa-5159	354	11	.	.	PUNCT
ajfa-5159	355	1	sociological	sociological	ADJ
ajfa-5159	355	2	methodology	methodology	NOUN
ajfa-5159	355	3	,	,	PUNCT
ajfa-5159	355	4	13(1	13(1	NUM
ajfa-5159	355	5	)	)	PUNCT
ajfa-5159	355	6	,	,	PUNCT
ajfa-5159	355	7	290–312	290–312	NUM
ajfa-5159	355	8	.	.	PUNCT
ajfa-5159	356	1	http://dx.doi.org/10.2307/270723	http://dx.doi.org/10.2307/270723	PROPN
ajfa-5159	356	2	wan	wan	PROPN
ajfa-5159	356	3	z.	z.	PROPN
ajfa-5159	356	4	w.	w.	PROPN
ajfa-5159	356	5	z.	z.	PROPN
ajfa-5159	356	6	(	(	PUNCT
ajfa-5159	356	7	2011	2011	NUM
ajfa-5159	356	8	)	)	PUNCT
ajfa-5159	356	9	.	.	PUNCT
ajfa-5159	357	1	an	an	DET
ajfa-5159	357	2	analysis	analysis	NOUN
ajfa-5159	357	3	of	of	ADP
ajfa-5159	357	4	task	task	NOUN
ajfa-5159	357	5	performance	performance	NOUN
ajfa-5159	357	6	outcomes	outcome	NOUN
ajfa-5159	357	7	through	through	ADP
ajfa-5159	357	8	e	e	NOUN
ajfa-5159	357	9	-	-	NOUN
ajfa-5159	357	10	accounting	account	VERB
ajfa-5159	357	11	in	in	ADP
ajfa-5159	357	12	malaysia	malaysia	PROPN
ajfa-5159	357	13	.	.	PUNCT
ajfa-5159	358	1	journal	journal	PROPN
ajfa-5159	358	2	of	of	ADP
ajfa-5159	358	3	public	public	ADJ
ajfa-5159	358	4	administration	administration	NOUN
ajfa-5159	358	5	and	and	CCONJ
ajfa-5159	358	6	governance	governance	NOUN
ajfa-5159	358	7	,	,	PUNCT
ajfa-5159	358	8	1(2	1(2	NUM
ajfa-5159	358	9	)	)	PUNCT
ajfa-5159	358	10	,	,	PUNCT
ajfa-5159	358	11	124	124	NUM
ajfa-5159	358	12	-	-	SYM
ajfa-5159	358	13	139	139	NUM
ajfa-5159	358	14	wang	wang	PROPN
ajfa-5159	358	15	d.	d.	PROPN
ajfa-5159	358	16	h.	h.	PROPN
ajfa-5159	358	17	m.	m.	PROPN
ajfa-5159	358	18	(	(	PUNCT
ajfa-5159	358	19	2010	2010	NUM
ajfa-5159	358	20	)	)	PUNCT
ajfa-5159	358	21	.	.	PUNCT
ajfa-5159	359	1	corporate	corporate	ADJ
ajfa-5159	359	2	investment	investment	NOUN
ajfa-5159	359	3	,	,	PUNCT
ajfa-5159	359	4	financing	financing	NOUN
ajfa-5159	359	5	and	and	CCONJ
ajfa-5159	359	6	dividend	dividend	NOUN
ajfa-5159	359	7	policies	policy	NOUN
ajfa-5159	359	8	in	in	ADP
ajfa-5159	359	9	the	the	DET
ajfa-5159	359	10	high	high	ADJ
ajfa-5159	359	11	-	-	PUNCT
ajfa-5159	359	12	tech	tech	NOUN
ajfa-5159	359	13	industry	industry	NOUN
ajfa-5159	359	14	.	.	PUNCT
ajfa-5159	360	1	journal	journal	PROPN
ajfa-5159	360	2	of	of	ADP
ajfa-5159	360	3	business	business	NOUN
ajfa-5159	360	4	research	research	NOUN
ajfa-5159	360	5	,	,	PUNCT
ajfa-5159	360	6	63	63	NUM
ajfa-5159	360	7	,	,	PUNCT
ajfa-5159	360	8	486–489	486–489	NUM
ajfa-5159	360	9	.	.	PUNCT
ajfa-5159	361	1	http://dx.doi.org/10.1016/j.jbusres.2009.04.006	http://dx.doi.org/10.1016/j.jbusres.2009.04.006	PROPN
ajfa-5159	361	2	wang	wang	PROPN
ajfa-5159	361	3	d.	d.	PROPN
ajfa-5159	361	4	h.	h.	PROPN
ajfa-5159	361	5	m.	m.	PROPN
ajfa-5159	361	6	,	,	PUNCT
ajfa-5159	361	7	&	&	CCONJ
ajfa-5159	361	8	huynh	huynh	PROPN
ajfa-5159	361	9	q.	q.	PROPN
ajfa-5159	361	10	l.	l.	PROPN
ajfa-5159	361	11	(	(	PUNCT
ajfa-5159	361	12	2013	2013	NUM
ajfa-5159	361	13	)	)	PUNCT
ajfa-5159	361	14	.	.	PUNCT
ajfa-5159	362	1	effects	effect	NOUN
ajfa-5159	362	2	of	of	ADP
ajfa-5159	362	3	environmental	environmental	ADJ
ajfa-5159	362	4	uncertainty	uncertainty	NOUN
ajfa-5159	362	5	on	on	ADP
ajfa-5159	362	6	computerized	computerized	ADJ
ajfa-5159	362	7	accounting	accounting	NOUN
ajfa-5159	362	8	system	system	NOUN
ajfa-5159	362	9	adoption	adoption	NOUN
ajfa-5159	362	10	and	and	CCONJ
ajfa-5159	362	11	firm	firm	ADJ
ajfa-5159	362	12	performance	performance	NOUN
ajfa-5159	362	13	.	.	PUNCT
ajfa-5159	363	1	international	international	ADJ
ajfa-5159	363	2	journal	journal	PROPN
ajfa-5159	363	3	of	of	ADP
ajfa-5159	363	4	humanities	humanity	NOUN
ajfa-5159	363	5	and	and	CCONJ
ajfa-5159	363	6	applied	apply	VERB
ajfa-5159	363	7	sciences	science	NOUN
ajfa-5159	363	8	,	,	PUNCT
ajfa-5159	363	9	2(1	2(1	NUM
ajfa-5159	363	10	)	)	PUNCT
ajfa-5159	363	11	,	,	PUNCT
ajfa-5159	363	12	13	13	NUM
ajfa-5159	363	13	-	-	SYM
ajfa-5159	363	14	21	21	NUM
ajfa-5159	363	15	white	white	PROPN
ajfa-5159	363	16	j.	j.	PROPN
ajfa-5159	363	17	w.	w.	PROPN
ajfa-5159	363	18	,	,	PUNCT
ajfa-5159	363	19	&	&	CCONJ
ajfa-5159	363	20	ingrassia	ingrassia	PROPN
ajfa-5159	363	21	p.	p.	PROPN
ajfa-5159	363	22	(	(	PUNCT
ajfa-5159	363	23	1992	1992	NUM
ajfa-5159	363	24	)	)	PUNCT
ajfa-5159	363	25	.	.	PUNCT
ajfa-5159	364	1	board	board	NOUN
ajfa-5159	364	2	ousts	oust	VERB
ajfa-5159	364	3	managers	manager	NOUN
ajfa-5159	364	4	at	at	ADP
ajfa-5159	364	5	gm	gm	PROPN
ajfa-5159	364	6	:	:	PUNCT
ajfa-5159	364	7	takes	take	VERB
ajfa-5159	364	8	control	control	NOUN
ajfa-5159	364	9	of	of	ADP
ajfa-5159	364	10	crucial	crucial	ADJ
ajfa-5159	364	11	committee	committee	NOUN
ajfa-5159	364	12	,	,	PUNCT
ajfa-5159	364	13	the	the	DET
ajfa-5159	364	14	wall	wall	PROPN
ajfa-5159	364	15	street	street	PROPN
ajfa-5159	364	16	journal	journal	PROPN
ajfa-5159	364	17	,	,	PUNCT
ajfa-5159	364	18	april	april	PROPN
ajfa-5159	364	19	7th	7th	NOUN
ajfa-5159	364	20	,	,	PUNCT
ajfa-5159	364	21	a1	a1	PROPN
ajfa-5159	364	22	,	,	PUNCT
ajfa-5159	364	23	a8	a8	PROPN
ajfa-5159	364	24	williams	williams	PROPN
ajfa-5159	364	25	j.	j.	PROPN
ajfa-5159	364	26	j.	j.	PROPN
ajfa-5159	364	27	,	,	PUNCT
ajfa-5159	364	28	&	&	CCONJ
ajfa-5159	364	29	seaman	seaman	PROPN
ajfa-5159	364	30	a.	a.	PROPN
ajfa-5159	364	31	e.	e.	PROPN
ajfa-5159	364	32	(	(	PUNCT
ajfa-5159	364	33	2002	2002	NUM
ajfa-5159	364	34	)	)	PUNCT
ajfa-5159	364	35	.	.	PUNCT
ajfa-5159	365	1	management	management	NOUN
ajfa-5159	365	2	accounting	accounting	NOUN
ajfa-5159	365	3	systems	system	NOUN
ajfa-5159	365	4	change	change	NOUN
ajfa-5159	365	5	and	and	CCONJ
ajfa-5159	365	6	departmental	departmental	ADJ
ajfa-5159	365	7	performance	performance	NOUN
ajfa-5159	365	8	:	:	PUNCT
ajfa-5159	365	9	the	the	DET
ajfa-5159	365	10	influence	influence	NOUN
ajfa-5159	365	11	of	of	ADP
ajfa-5159	365	12	managerial	managerial	ADJ
ajfa-5159	365	13	information	information	NOUN
ajfa-5159	365	14	and	and	CCONJ
ajfa-5159	365	15	task	task	NOUN
ajfa-5159	365	16	uncertainty	uncertainty	NOUN
ajfa-5159	365	17	.	.	PUNCT
ajfa-5159	366	1	management	management	NOUN
ajfa-5159	366	2	accounting	accounting	NOUN
ajfa-5159	366	3	research	research	NOUN
ajfa-5159	366	4	,	,	PUNCT
ajfa-5159	366	5	13	13	NUM
ajfa-5159	366	6	,	,	PUNCT
ajfa-5159	366	7	419–445	419–445	NUM
ajfa-5159	366	8	.	.	PUNCT
ajfa-5159	367	1	http://dx.doi.org/10.1006/mare.2002.0199	http://dx.doi.org/10.1006/mare.2002.0199	PROPN
ajfa-5159	367	2	yulius	yulius	PROPN
ajfa-5159	367	3	k.	k.	PROPN
ajfa-5159	367	4	s.	s.	PROPN
ajfa-5159	367	5	(	(	PUNCT
ajfa-5159	367	6	2010	2010	NUM
ajfa-5159	367	7	)	)	PUNCT
ajfa-5159	367	8	.	.	PUNCT
ajfa-5159	368	1	usefulness	usefulness	NOUN
ajfa-5159	368	2	of	of	ADP
ajfa-5159	368	3	management	management	NOUN
ajfa-5159	368	4	accounting	accounting	NOUN
ajfa-5159	368	5	systems	system	NOUN
ajfa-5159	368	6	information	information	NOUN
ajfa-5159	368	7	and	and	CCONJ
ajfa-5159	368	8	market	market	NOUN
ajfa-5159	368	9	competition	competition	NOUN
ajfa-5159	368	10	on	on	ADP
ajfa-5159	368	11	strategic	strategic	ADJ
ajfa-5159	368	12	business	business	NOUN
ajfa-5159	368	13	unit	unit	NOUN
ajfa-5159	368	14	output	output	NOUN
ajfa-5159	368	15	.	.	PUNCT
ajfa-5159	369	1	jurnal	jurnal	PROPN
ajfa-5159	369	2	bisnis	bisnis	PROPN
ajfa-5159	369	3	dan	dan	PROPN
ajfa-5159	369	4	akuntansi	akuntansi	PROPN
ajfa-5159	369	5	,	,	PUNCT
ajfa-5159	369	6	12(3	12(3	NUM
ajfa-5159	369	7	)	)	PUNCT
ajfa-5159	369	8	,	,	PUNCT
ajfa-5159	369	9	145	145	NUM
ajfa-5159	369	10	-	-	SYM
ajfa-5159	369	11	160	160	NUM