id	sid	tid	token	lemma	pos
ajfa-5565	1	1	microsoft	microsoft	PROPN
ajfa-5565	1	2	word	word	NOUN
ajfa-5565	1	3	5565-20060-1-sm-writer2-new.doc	5565-20060-1-sm-writer2-new.doc	NUM
ajfa-5565	1	4	asian	asian	ADJ
ajfa-5565	1	5	journal	journal	NOUN
ajfa-5565	1	6	of	of	ADP
ajfa-5565	1	7	finance	finance	PROPN
ajfa-5565	1	8	&	&	CCONJ
ajfa-5565	1	9	accounting	accounting	PROPN
ajfa-5565	1	10	issn	issn	PROPN
ajfa-5565	1	11	1946	1946	NUM
ajfa-5565	1	12	-	-	PUNCT
ajfa-5565	1	13	052x	052x	PROPN
ajfa-5565	1	14	2014	2014	NUM
ajfa-5565	1	15	,	,	PUNCT
ajfa-5565	1	16	vol	vol	NOUN
ajfa-5565	1	17	.	.	PROPN
ajfa-5565	1	18	6	6	NUM
ajfa-5565	1	19	,	,	PUNCT
ajfa-5565	1	20	no	no	INTJ
ajfa-5565	1	21	.	.	NOUN
ajfa-5565	1	22	1	1	NUM
ajfa-5565	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	1	24	440	440	NUM
ajfa-5565	1	25	does	do	AUX
ajfa-5565	1	26	the	the	DET
ajfa-5565	1	27	relationship	relationship	NOUN
ajfa-5565	1	28	between	between	ADP
ajfa-5565	1	29	accounting	accounting	NOUN
ajfa-5565	1	30	disclosure	disclosure	NOUN
ajfa-5565	1	31	and	and	CCONJ
ajfa-5565	1	32	bank	bank	NOUN
ajfa-5565	1	33	loan	loan	NOUN
ajfa-5565	1	34	contracts	contract	NOUN
ajfa-5565	1	35	vary	vary	VERB
ajfa-5565	1	36	with	with	ADP
ajfa-5565	1	37	borrower	borrower	NOUN
ajfa-5565	1	38	characteristics	characteristic	NOUN
ajfa-5565	1	39	?	?	PUNCT
ajfa-5565	2	1	evidence	evidence	NOUN
ajfa-5565	2	2	from	from	ADP
ajfa-5565	2	3	emerging	emerge	VERB
ajfa-5565	2	4	markets	market	NOUN
ajfa-5565	2	5	dekui	dekui	NOUN
ajfa-5565	2	6	li	li	PROPN
ajfa-5565	2	7	school	school	PROPN
ajfa-5565	2	8	of	of	ADP
ajfa-5565	2	9	management	management	NOUN
ajfa-5565	2	10	,	,	PUNCT
ajfa-5565	2	11	wuhan	wuhan	PROPN
ajfa-5565	2	12	yangtze	yangtze	PROPN
ajfa-5565	2	13	business	business	PROPN
ajfa-5565	2	14	university	university	PROPN
ajfa-5565	2	15	3	3	NUM
ajfa-5565	2	16	,	,	PUNCT
ajfa-5565	2	17	huangjiawu	huangjiawu	PROPN
ajfa-5565	2	18	west	west	PROPN
ajfa-5565	2	19	road	road	PROPN
ajfa-5565	2	20	,	,	PUNCT
ajfa-5565	2	21	hongshan	hongshan	PROPN
ajfa-5565	2	22	district	district	PROPN
ajfa-5565	2	23	,	,	PUNCT
ajfa-5565	2	24	wuhan	wuhan	PROPN
ajfa-5565	2	25	,	,	PUNCT
ajfa-5565	2	26	hubei	hubei	PROPN
ajfa-5565	2	27	430065	430065	NUM
ajfa-5565	2	28	,	,	PUNCT
ajfa-5565	2	29	china	china	PROPN
ajfa-5565	2	30	tel	tel	PROPN
ajfa-5565	2	31	:	:	PUNCT
ajfa-5565	2	32	86	86	NUM
ajfa-5565	2	33	-	-	SYM
ajfa-5565	2	34	27	27	NUM
ajfa-5565	2	35	-	-	SYM
ajfa-5565	2	36	88147108	88147108	NUM
ajfa-5565	2	37	e	e	NOUN
ajfa-5565	2	38	-	-	NOUN
ajfa-5565	2	39	mail	mail	NOUN
ajfa-5565	2	40	:	:	PUNCT
ajfa-5565	3	1	jerryinkorea@gmail.com	jerryinkorea@gmail.com	PROPN
ajfa-5565	3	2	liang	liang	PROPN
ajfa-5565	3	3	song	song	PROPN
ajfa-5565	3	4	(	(	PUNCT
ajfa-5565	3	5	corresponding	corresponding	ADJ
ajfa-5565	3	6	author	author	NOUN
ajfa-5565	3	7	)	)	PUNCT
ajfa-5565	3	8	school	school	NOUN
ajfa-5565	3	9	of	of	ADP
ajfa-5565	3	10	business	business	NOUN
ajfa-5565	3	11	and	and	CCONJ
ajfa-5565	3	12	economics	economic	NOUN
ajfa-5565	3	13	,	,	PUNCT
ajfa-5565	3	14	michigan	michigan	PROPN
ajfa-5565	3	15	technological	technological	PROPN
ajfa-5565	3	16	university	university	PROPN
ajfa-5565	3	17	1400	1400	NUM
ajfa-5565	3	18	townsend	townsend	PROPN
ajfa-5565	3	19	drive	drive	PROPN
ajfa-5565	3	20	,	,	PUNCT
ajfa-5565	3	21	houghton	houghton	PROPN
ajfa-5565	3	22	,	,	PUNCT
ajfa-5565	3	23	mi	mi	PROPN
ajfa-5565	3	24	49931	49931	NUM
ajfa-5565	3	25	,	,	PUNCT
ajfa-5565	3	26	united	united	PROPN
ajfa-5565	3	27	states	states	PROPN
ajfa-5565	3	28	tel	tel	PROPN
ajfa-5565	3	29	:	:	PUNCT
ajfa-5565	3	30	1	1	NUM
ajfa-5565	3	31	-	-	NUM
ajfa-5565	3	32	906	906	NUM
ajfa-5565	3	33	-	-	NUM
ajfa-5565	3	34	487	487	NUM
ajfa-5565	3	35	-	-	SYM
ajfa-5565	3	36	4368	4368	NUM
ajfa-5565	3	37	e	e	NOUN
ajfa-5565	3	38	-	-	NOUN
ajfa-5565	3	39	mail	mail	NOUN
ajfa-5565	3	40	:	:	PUNCT
ajfa-5565	3	41	liangs@mtu.edu	liangs@mtu.edu	PROPN
ajfa-5565	3	42	zhaoguo	zhaoguo	PROPN
ajfa-5565	3	43	zhang	zhang	PROPN
ajfa-5565	3	44	school	school	PROPN
ajfa-5565	3	45	of	of	ADP
ajfa-5565	3	46	management	management	NOUN
ajfa-5565	3	47	,	,	PUNCT
ajfa-5565	3	48	huazhong	huazhong	PROPN
ajfa-5565	3	49	university	university	PROPN
ajfa-5565	3	50	of	of	ADP
ajfa-5565	3	51	science	science	NOUN
ajfa-5565	3	52	and	and	CCONJ
ajfa-5565	3	53	technology	technology	NOUN
ajfa-5565	3	54	1037	1037	NUM
ajfa-5565	3	55	luoyu	luoyu	PROPN
ajfa-5565	3	56	road	road	NOUN
ajfa-5565	3	57	,	,	PUNCT
ajfa-5565	3	58	wuhan	wuhan	PROPN
ajfa-5565	3	59	,	,	PUNCT
ajfa-5565	3	60	hubei	hubei	PROPN
ajfa-5565	3	61	430065	430065	NUM
ajfa-5565	3	62	,	,	PUNCT
ajfa-5565	3	63	china	china	PROPN
ajfa-5565	3	64	tel	tel	PROPN
ajfa-5565	3	65	:	:	PUNCT
ajfa-5565	3	66	86	86	NUM
ajfa-5565	3	67	-	-	SYM
ajfa-5565	3	68	2762273783	2762273783	NUM
ajfa-5565	3	69	e	e	NOUN
ajfa-5565	3	70	-	-	NOUN
ajfa-5565	3	71	mail	mail	NOUN
ajfa-5565	3	72	:	:	PUNCT
ajfa-5565	3	73	xuehai0225@126.com	xuehai0225@126.com	X
ajfa-5565	3	74	received	receive	VERB
ajfa-5565	3	75	:	:	PUNCT
ajfa-5565	3	76	april	april	PROPN
ajfa-5565	3	77	30	30	NUM
ajfa-5565	3	78	,	,	PUNCT
ajfa-5565	3	79	2014	2014	NUM
ajfa-5565	3	80	accepted	accept	VERB
ajfa-5565	3	81	:	:	PUNCT
ajfa-5565	3	82	june	june	PROPN
ajfa-5565	3	83	23	23	NUM
ajfa-5565	3	84	,	,	PUNCT
ajfa-5565	3	85	2014	2014	NUM
ajfa-5565	3	86	published	publish	VERB
ajfa-5565	3	87	:	:	PUNCT
ajfa-5565	3	88	june	june	PROPN
ajfa-5565	3	89	23	23	NUM
ajfa-5565	3	90	,	,	PUNCT
ajfa-5565	3	91	2014	2014	NUM
ajfa-5565	3	92	doi:10.5296	doi:10.5296	NOUN
ajfa-5565	3	93	/	/	SYM
ajfa-5565	3	94	ajfa.v6i1.5565	ajfa.v6i1.5565	NUM
ajfa-5565	3	95	url	url	NOUN
ajfa-5565	3	96	:	:	PUNCT
ajfa-5565	3	97	http://dx.doi.org/10.5296/ajfa.v6i1.5565	http://dx.doi.org/10.5296/ajfa.v6i1.5565	NOUN
ajfa-5565	3	98	abstract	abstract	NOUN
ajfa-5565	3	99	we	we	PRON
ajfa-5565	3	100	examine	examine	VERB
ajfa-5565	3	101	how	how	SCONJ
ajfa-5565	3	102	borrower	borrower	NOUN
ajfa-5565	3	103	characteristics	characteristic	NOUN
ajfa-5565	3	104	affect	affect	VERB
ajfa-5565	3	105	the	the	DET
ajfa-5565	3	106	relationship	relationship	NOUN
ajfa-5565	3	107	between	between	ADP
ajfa-5565	3	108	accounting	accounting	NOUN
ajfa-5565	3	109	disclosure	disclosure	NOUN
ajfa-5565	3	110	and	and	CCONJ
ajfa-5565	3	111	bank	bank	NOUN
ajfa-5565	3	112	loan	loan	NOUN
ajfa-5565	3	113	contracts	contract	NOUN
ajfa-5565	3	114	in	in	ADP
ajfa-5565	3	115	emerging	emerge	VERB
ajfa-5565	3	116	economies	economy	NOUN
ajfa-5565	3	117	.	.	PUNCT
ajfa-5565	4	1	we	we	PRON
ajfa-5565	4	2	find	find	VERB
ajfa-5565	4	3	that	that	SCONJ
ajfa-5565	4	4	the	the	DET
ajfa-5565	4	5	effects	effect	NOUN
ajfa-5565	4	6	of	of	ADP
ajfa-5565	4	7	accounting	accounting	NOUN
ajfa-5565	4	8	disclosure	disclosure	NOUN
ajfa-5565	4	9	on	on	ADP
ajfa-5565	4	10	bank	bank	NOUN
ajfa-5565	4	11	loan	loan	NOUN
ajfa-5565	4	12	contracting	contracting	NOUN
ajfa-5565	4	13	terms	term	NOUN
ajfa-5565	4	14	such	such	ADJ
ajfa-5565	4	15	as	as	ADP
ajfa-5565	4	16	the	the	DET
ajfa-5565	4	17	loan	loan	NOUN
ajfa-5565	4	18	size	size	NOUN
ajfa-5565	4	19	,	,	PUNCT
ajfa-5565	4	20	the	the	DET
ajfa-5565	4	21	loan	loan	NOUN
ajfa-5565	4	22	maturity	maturity	NOUN
ajfa-5565	4	23	,	,	PUNCT
ajfa-5565	4	24	and	and	CCONJ
ajfa-5565	4	25	the	the	DET
ajfa-5565	4	26	loan	loan	NOUN
ajfa-5565	4	27	spread	spread	NOUN
ajfa-5565	4	28	,	,	PUNCT
ajfa-5565	4	29	are	be	AUX
ajfa-5565	4	30	more	more	ADV
ajfa-5565	4	31	significant	significant	ADJ
ajfa-5565	4	32	for	for	ADP
ajfa-5565	4	33	borrowers	borrower	NOUN
ajfa-5565	4	34	with	with	ADP
ajfa-5565	4	35	smaller	small	ADJ
ajfa-5565	4	36	size	size	NOUN
ajfa-5565	4	37	,	,	PUNCT
ajfa-5565	4	38	higher	high	ADJ
ajfa-5565	4	39	leverage	leverage	NOUN
ajfa-5565	4	40	,	,	PUNCT
ajfa-5565	4	41	lower	low	ADJ
ajfa-5565	4	42	profitability	profitability	NOUN
ajfa-5565	4	43	,	,	PUNCT
ajfa-5565	4	44	lower	low	ADJ
ajfa-5565	4	45	tangibility	tangibility	NOUN
ajfa-5565	4	46	,	,	PUNCT
ajfa-5565	4	47	less	less	ADJ
ajfa-5565	4	48	diversity	diversity	NOUN
ajfa-5565	4	49	,	,	PUNCT
ajfa-5565	4	50	younger	young	ADJ
ajfa-5565	4	51	age	age	NOUN
ajfa-5565	4	52	,	,	PUNCT
ajfa-5565	4	53	and	and	CCONJ
ajfa-5565	4	54	less	less	ADJ
ajfa-5565	4	55	lending	lending	NOUN
ajfa-5565	4	56	asian	asian	ADJ
ajfa-5565	4	57	journal	journal	NOUN
ajfa-5565	4	58	of	of	ADP
ajfa-5565	4	59	finance	finance	PROPN
ajfa-5565	4	60	&	&	CCONJ
ajfa-5565	4	61	accounting	accounting	PROPN
ajfa-5565	4	62	issn	issn	PROPN
ajfa-5565	4	63	1946	1946	NUM
ajfa-5565	4	64	-	-	PUNCT
ajfa-5565	4	65	052x	052x	PROPN
ajfa-5565	4	66	2014	2014	NUM
ajfa-5565	4	67	,	,	PUNCT
ajfa-5565	4	68	vol	vol	NOUN
ajfa-5565	4	69	.	.	PROPN
ajfa-5565	4	70	6	6	NUM
ajfa-5565	4	71	,	,	PUNCT
ajfa-5565	4	72	no	no	INTJ
ajfa-5565	4	73	.	.	NOUN
ajfa-5565	4	74	1	1	NUM
ajfa-5565	4	75	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	4	76	441	441	NUM
ajfa-5565	4	77	relationship	relationship	NOUN
ajfa-5565	4	78	.	.	PUNCT
ajfa-5565	5	1	these	these	DET
ajfa-5565	5	2	results	result	NOUN
ajfa-5565	5	3	suggest	suggest	VERB
ajfa-5565	5	4	that	that	SCONJ
ajfa-5565	5	5	the	the	DET
ajfa-5565	5	6	relationship	relationship	NOUN
ajfa-5565	5	7	between	between	ADP
ajfa-5565	5	8	accounting	accounting	NOUN
ajfa-5565	5	9	disclosure	disclosure	NOUN
ajfa-5565	5	10	and	and	CCONJ
ajfa-5565	5	11	bank	bank	NOUN
ajfa-5565	5	12	loan	loan	NOUN
ajfa-5565	5	13	contracting	contracting	NOUN
ajfa-5565	5	14	terms	term	NOUN
ajfa-5565	5	15	are	be	AUX
ajfa-5565	5	16	more	more	ADV
ajfa-5565	5	17	pronounced	pronounced	ADJ
ajfa-5565	5	18	for	for	ADP
ajfa-5565	5	19	firms	firm	NOUN
ajfa-5565	5	20	with	with	ADP
ajfa-5565	5	21	higher	high	ADJ
ajfa-5565	5	22	credit	credit	NOUN
ajfa-5565	5	23	risk	risk	NOUN
ajfa-5565	5	24	.	.	PUNCT
ajfa-5565	6	1	keywords	keyword	NOUN
ajfa-5565	6	2	:	:	PUNCT
ajfa-5565	6	3	accounting	accounting	NOUN
ajfa-5565	6	4	disclosure	disclosure	NOUN
ajfa-5565	6	5	,	,	PUNCT
ajfa-5565	6	6	bank	bank	NOUN
ajfa-5565	6	7	loan	loan	NOUN
ajfa-5565	6	8	contracts	contract	NOUN
ajfa-5565	6	9	,	,	PUNCT
ajfa-5565	6	10	emerging	emerge	VERB
ajfa-5565	6	11	markets	market	NOUN
ajfa-5565	6	12	asian	asian	ADJ
ajfa-5565	6	13	journal	journal	NOUN
ajfa-5565	6	14	of	of	ADP
ajfa-5565	6	15	finance	finance	PROPN
ajfa-5565	6	16	&	&	CCONJ
ajfa-5565	6	17	accounting	accounting	PROPN
ajfa-5565	6	18	issn	issn	PROPN
ajfa-5565	6	19	1946	1946	NUM
ajfa-5565	6	20	-	-	PUNCT
ajfa-5565	6	21	052x	052x	PROPN
ajfa-5565	6	22	2014	2014	NUM
ajfa-5565	6	23	,	,	PUNCT
ajfa-5565	6	24	vol	vol	NOUN
ajfa-5565	6	25	.	.	PROPN
ajfa-5565	6	26	6	6	NUM
ajfa-5565	6	27	,	,	PUNCT
ajfa-5565	6	28	no	no	INTJ
ajfa-5565	6	29	.	.	NOUN
ajfa-5565	6	30	1	1	NUM
ajfa-5565	6	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	6	32	442	442	NUM
ajfa-5565	6	33	1	1	NUM
ajfa-5565	6	34	.	.	PUNCT
ajfa-5565	7	1	introduction	introduction	NOUN
ajfa-5565	7	2	one	one	NUM
ajfa-5565	7	3	stream	stream	NOUN
ajfa-5565	7	4	of	of	ADP
ajfa-5565	7	5	empirical	empirical	ADJ
ajfa-5565	7	6	studies	study	NOUN
ajfa-5565	7	7	have	have	AUX
ajfa-5565	7	8	demonstrated	demonstrate	VERB
ajfa-5565	7	9	that	that	SCONJ
ajfa-5565	7	10	banks	bank	NOUN
ajfa-5565	7	11	provide	provide	VERB
ajfa-5565	7	12	more	more	ADV
ajfa-5565	7	13	favorable	favorable	ADJ
ajfa-5565	7	14	loan	loan	NOUN
ajfa-5565	7	15	contracting	contracting	NOUN
ajfa-5565	7	16	terms	term	NOUN
ajfa-5565	7	17	such	such	ADJ
ajfa-5565	7	18	as	as	ADP
ajfa-5565	7	19	larger	large	ADJ
ajfa-5565	7	20	loan	loan	NOUN
ajfa-5565	7	21	size	size	NOUN
ajfa-5565	7	22	,	,	PUNCT
ajfa-5565	7	23	longer	long	ADV
ajfa-5565	7	24	loan	loan	NOUN
ajfa-5565	7	25	maturity	maturity	NOUN
ajfa-5565	7	26	,	,	PUNCT
ajfa-5565	7	27	and	and	CCONJ
ajfa-5565	7	28	lower	low	ADJ
ajfa-5565	7	29	loan	loan	NOUN
ajfa-5565	7	30	spread	spread	NOUN
ajfa-5565	7	31	for	for	ADP
ajfa-5565	7	32	borrowers	borrower	NOUN
ajfa-5565	7	33	with	with	ADP
ajfa-5565	7	34	superior	superior	ADJ
ajfa-5565	7	35	disclosure	disclosure	NOUN
ajfa-5565	7	36	rankings	ranking	NOUN
ajfa-5565	7	37	(	(	PUNCT
ajfa-5565	7	38	e.g.	e.g.	ADV
ajfa-5565	7	39	,	,	PUNCT
ajfa-5565	7	40	armstrong	armstrong	PROPN
ajfa-5565	7	41	et	et	PROPN
ajfa-5565	7	42	al	al	PROPN
ajfa-5565	7	43	.	.	PROPN
ajfa-5565	7	44	,	,	PUNCT
ajfa-5565	7	45	2010	2010	NUM
ajfa-5565	7	46	;	;	PUNCT
ajfa-5565	7	47	hasan	hasan	PROPN
ajfa-5565	7	48	and	and	CCONJ
ajfa-5565	7	49	song	song	NOUN
ajfa-5565	7	50	,	,	PUNCT
ajfa-5565	7	51	2014	2014	NUM
ajfa-5565	7	52	;	;	PUNCT
ajfa-5565	7	53	mazumdar	mazumdar	NOUN
ajfa-5565	7	54	and	and	CCONJ
ajfa-5565	7	55	sengupta	sengupta	NOUN
ajfa-5565	7	56	,	,	PUNCT
ajfa-5565	7	57	2005	2005	NUM
ajfa-5565	7	58	)	)	PUNCT
ajfa-5565	7	59	.	.	PUNCT
ajfa-5565	8	1	another	another	DET
ajfa-5565	8	2	stream	stream	NOUN
ajfa-5565	8	3	of	of	ADP
ajfa-5565	8	4	academic	academic	ADJ
ajfa-5565	8	5	research	research	NOUN
ajfa-5565	8	6	has	have	AUX
ajfa-5565	8	7	shown	show	VERB
ajfa-5565	8	8	that	that	SCONJ
ajfa-5565	8	9	borrower	borrower	NOUN
ajfa-5565	8	10	characteristics	characteristic	NOUN
ajfa-5565	8	11	have	have	VERB
ajfa-5565	8	12	a	a	DET
ajfa-5565	8	13	significant	significant	ADJ
ajfa-5565	8	14	effect	effect	NOUN
ajfa-5565	8	15	on	on	ADP
ajfa-5565	8	16	bank	bank	NOUN
ajfa-5565	8	17	loan	loan	NOUN
ajfa-5565	8	18	contracting	contracting	NOUN
ajfa-5565	8	19	process	process	NOUN
ajfa-5565	8	20	because	because	SCONJ
ajfa-5565	8	21	banks	bank	NOUN
ajfa-5565	8	22	take	take	VERB
ajfa-5565	8	23	into	into	ADP
ajfa-5565	8	24	account	account	NOUN
ajfa-5565	8	25	of	of	ADP
ajfa-5565	8	26	borrower	borrower	NOUN
ajfa-5565	8	27	characteristics	characteristic	NOUN
ajfa-5565	8	28	as	as	ADP
ajfa-5565	8	29	risk	risk	NOUN
ajfa-5565	8	30	factors	factor	NOUN
ajfa-5565	8	31	to	to	PART
ajfa-5565	8	32	determine	determine	VERB
ajfa-5565	8	33	the	the	DET
ajfa-5565	8	34	loan	loan	NOUN
ajfa-5565	8	35	contract	contract	NOUN
ajfa-5565	8	36	(	(	PUNCT
ajfa-5565	8	37	e.g.	e.g.	ADV
ajfa-5565	8	38	,	,	PUNCT
ajfa-5565	8	39	strahan	strahan	PROPN
ajfa-5565	8	40	,	,	PUNCT
ajfa-5565	8	41	1999	1999	NUM
ajfa-5565	8	42	)	)	PUNCT
ajfa-5565	8	43	.	.	PUNCT
ajfa-5565	9	1	however	however	ADV
ajfa-5565	9	2	,	,	PUNCT
ajfa-5565	9	3	little	little	ADJ
ajfa-5565	9	4	attention	attention	NOUN
ajfa-5565	9	5	has	have	AUX
ajfa-5565	9	6	been	be	AUX
ajfa-5565	9	7	paid	pay	VERB
ajfa-5565	9	8	to	to	ADP
ajfa-5565	9	9	the	the	DET
ajfa-5565	9	10	interaction	interaction	NOUN
ajfa-5565	9	11	effects	effect	NOUN
ajfa-5565	9	12	between	between	ADP
ajfa-5565	9	13	accounting	accounting	NOUN
ajfa-5565	9	14	disclosure	disclosure	NOUN
ajfa-5565	9	15	and	and	CCONJ
ajfa-5565	9	16	borrower	borrower	NOUN
ajfa-5565	9	17	characteristics	characteristic	NOUN
ajfa-5565	9	18	on	on	ADP
ajfa-5565	9	19	bank	bank	NOUN
ajfa-5565	9	20	loan	loan	NOUN
ajfa-5565	9	21	contracts	contract	NOUN
ajfa-5565	9	22	.	.	PUNCT
ajfa-5565	10	1	in	in	ADP
ajfa-5565	10	2	this	this	DET
ajfa-5565	10	3	paper	paper	NOUN
ajfa-5565	10	4	,	,	PUNCT
ajfa-5565	10	5	we	we	PRON
ajfa-5565	10	6	try	try	VERB
ajfa-5565	10	7	to	to	PART
ajfa-5565	10	8	fill	fill	VERB
ajfa-5565	10	9	this	this	DET
ajfa-5565	10	10	void	void	NOUN
ajfa-5565	10	11	by	by	ADP
ajfa-5565	10	12	investigating	investigate	VERB
ajfa-5565	10	13	whether	whether	SCONJ
ajfa-5565	10	14	the	the	DET
ajfa-5565	10	15	relationship	relationship	NOUN
ajfa-5565	10	16	between	between	ADP
ajfa-5565	10	17	accounting	accounting	NOUN
ajfa-5565	10	18	disclosure	disclosure	NOUN
ajfa-5565	10	19	and	and	CCONJ
ajfa-5565	10	20	bank	bank	NOUN
ajfa-5565	10	21	loan	loan	NOUN
ajfa-5565	10	22	contracts	contract	NOUN
ajfa-5565	10	23	vary	vary	VERB
ajfa-5565	10	24	with	with	ADP
ajfa-5565	10	25	borrower	borrower	NOUN
ajfa-5565	10	26	characteristics	characteristic	NOUN
ajfa-5565	10	27	in	in	ADP
ajfa-5565	10	28	emerging	emerge	VERB
ajfa-5565	10	29	markets	market	NOUN
ajfa-5565	10	30	.	.	PUNCT
ajfa-5565	11	1	when	when	SCONJ
ajfa-5565	11	2	creditors	creditor	NOUN
ajfa-5565	11	3	are	be	AUX
ajfa-5565	11	4	trying	try	VERB
ajfa-5565	11	5	to	to	PART
ajfa-5565	11	6	make	make	VERB
ajfa-5565	11	7	a	a	DET
ajfa-5565	11	8	loan	loan	NOUN
ajfa-5565	11	9	to	to	ADP
ajfa-5565	11	10	a	a	DET
ajfa-5565	11	11	firm	firm	NOUN
ajfa-5565	11	12	,	,	PUNCT
ajfa-5565	11	13	they	they	PRON
ajfa-5565	11	14	have	have	VERB
ajfa-5565	11	15	to	to	PART
ajfa-5565	11	16	evaluate	evaluate	VERB
ajfa-5565	11	17	the	the	DET
ajfa-5565	11	18	borrower	borrower	NOUN
ajfa-5565	11	19	’s	’s	PART
ajfa-5565	11	20	credit	credit	NOUN
ajfa-5565	11	21	risk	risk	NOUN
ajfa-5565	11	22	.	.	PUNCT
ajfa-5565	12	1	however	however	ADV
ajfa-5565	12	2	,	,	PUNCT
ajfa-5565	12	3	one	one	NUM
ajfa-5565	12	4	obstacle	obstacle	NOUN
ajfa-5565	12	5	in	in	ADP
ajfa-5565	12	6	this	this	DET
ajfa-5565	12	7	process	process	NOUN
ajfa-5565	12	8	is	be	AUX
ajfa-5565	12	9	the	the	DET
ajfa-5565	12	10	information	information	NOUN
ajfa-5565	12	11	asymmetry	asymmetry	NOUN
ajfa-5565	12	12	problems	problem	NOUN
ajfa-5565	12	13	between	between	ADP
ajfa-5565	12	14	lenders	lender	NOUN
ajfa-5565	12	15	and	and	CCONJ
ajfa-5565	12	16	borrowers	borrower	NOUN
ajfa-5565	12	17	(	(	PUNCT
ajfa-5565	12	18	bharath	bharath	PROPN
ajfa-5565	12	19	et	et	PROPN
ajfa-5565	12	20	al	al	PROPN
ajfa-5565	12	21	.	.	PROPN
ajfa-5565	12	22	2008	2008	NUM
ajfa-5565	12	23	;	;	PUNCT
ajfa-5565	12	24	diamond	diamond	NOUN
ajfa-5565	12	25	,	,	PUNCT
ajfa-5565	12	26	2004	2004	NUM
ajfa-5565	12	27	)	)	PUNCT
ajfa-5565	12	28	.	.	PUNCT
ajfa-5565	13	1	borrowers	borrower	NOUN
ajfa-5565	13	2	’	'	PUNCT
ajfa-5565	13	3	superior	superior	ADJ
ajfa-5565	13	4	accounting	accounting	NOUN
ajfa-5565	13	5	disclosure	disclosure	NOUN
ajfa-5565	13	6	can	can	AUX
ajfa-5565	13	7	alleviate	alleviate	VERB
ajfa-5565	13	8	this	this	DET
ajfa-5565	13	9	information	information	NOUN
ajfa-5565	13	10	asymmetry	asymmetry	NOUN
ajfa-5565	13	11	problem	problem	NOUN
ajfa-5565	13	12	and	and	CCONJ
ajfa-5565	13	13	this	this	DET
ajfa-5565	13	14	effect	effect	NOUN
ajfa-5565	13	15	should	should	AUX
ajfa-5565	13	16	be	be	AUX
ajfa-5565	13	17	more	more	ADV
ajfa-5565	13	18	significant	significant	ADJ
ajfa-5565	13	19	for	for	ADP
ajfa-5565	13	20	firms	firm	NOUN
ajfa-5565	13	21	with	with	ADP
ajfa-5565	13	22	higher	high	ADJ
ajfa-5565	13	23	risk	risk	NOUN
ajfa-5565	13	24	because	because	SCONJ
ajfa-5565	13	25	banks	bank	NOUN
ajfa-5565	13	26	can	can	AUX
ajfa-5565	13	27	better	well	ADV
ajfa-5565	13	28	monitor	monitor	VERB
ajfa-5565	13	29	well	well	ADV
ajfa-5565	13	30	-	-	PUNCT
ajfa-5565	13	31	disclosed	disclose	VERB
ajfa-5565	13	32	borrowers	borrower	NOUN
ajfa-5565	13	33	(	(	PUNCT
ajfa-5565	13	34	botosan	botosan	ADJ
ajfa-5565	13	35	,	,	PUNCT
ajfa-5565	13	36	1997	1997	NUM
ajfa-5565	13	37	;	;	PUNCT
ajfa-5565	13	38	botosan	botosan	NOUN
ajfa-5565	13	39	and	and	CCONJ
ajfa-5565	13	40	plumlee	plumlee	PROPN
ajfa-5565	13	41	,	,	PUNCT
ajfa-5565	13	42	2002	2002	NUM
ajfa-5565	13	43	;	;	PUNCT
ajfa-5565	13	44	mazumdar	mazumdar	NOUN
ajfa-5565	13	45	and	and	CCONJ
ajfa-5565	13	46	sengupta	sengupta	NOUN
ajfa-5565	13	47	,	,	PUNCT
ajfa-5565	13	48	2005	2005	NUM
ajfa-5565	13	49	)	)	PUNCT
ajfa-5565	13	50	.	.	PUNCT
ajfa-5565	14	1	emerging	emerge	VERB
ajfa-5565	14	2	economies	economy	NOUN
ajfa-5565	14	3	provide	provide	VERB
ajfa-5565	14	4	a	a	DET
ajfa-5565	14	5	sound	sound	ADJ
ajfa-5565	14	6	testing	testing	NOUN
ajfa-5565	14	7	ground	ground	NOUN
ajfa-5565	14	8	for	for	ADP
ajfa-5565	14	9	this	this	DET
ajfa-5565	14	10	research	research	NOUN
ajfa-5565	14	11	question	question	NOUN
ajfa-5565	14	12	because	because	SCONJ
ajfa-5565	14	13	there	there	PRON
ajfa-5565	14	14	is	be	VERB
ajfa-5565	14	15	not	not	PART
ajfa-5565	14	16	enough	enough	ADJ
ajfa-5565	14	17	country	country	NOUN
ajfa-5565	14	18	-	-	PUNCT
ajfa-5565	14	19	level	level	NOUN
ajfa-5565	14	20	investor	investor	NOUN
ajfa-5565	14	21	protection	protection	NOUN
ajfa-5565	14	22	compared	compare	VERB
ajfa-5565	14	23	with	with	ADP
ajfa-5565	14	24	developed	develop	VERB
ajfa-5565	14	25	countries	country	NOUN
ajfa-5565	14	26	and	and	CCONJ
ajfa-5565	14	27	banks	bank	NOUN
ajfa-5565	14	28	should	should	AUX
ajfa-5565	14	29	pay	pay	VERB
ajfa-5565	14	30	more	more	ADJ
ajfa-5565	14	31	attention	attention	NOUN
ajfa-5565	14	32	to	to	ADP
ajfa-5565	14	33	borrowers	borrower	NOUN
ajfa-5565	14	34	’	’	PART
ajfa-5565	14	35	characteristics	characteristic	NOUN
ajfa-5565	14	36	and	and	CCONJ
ajfa-5565	14	37	their	their	PRON
ajfa-5565	14	38	accounting	accounting	NOUN
ajfa-5565	14	39	disclosure	disclosure	NOUN
ajfa-5565	14	40	levels	level	NOUN
ajfa-5565	14	41	(	(	PUNCT
ajfa-5565	14	42	hasan	hasan	PROPN
ajfa-5565	14	43	and	and	CCONJ
ajfa-5565	14	44	song	song	NOUN
ajfa-5565	14	45	,	,	PUNCT
ajfa-5565	14	46	2014	2014	NUM
ajfa-5565	14	47	)	)	PUNCT
ajfa-5565	14	48	.	.	PUNCT
ajfa-5565	15	1	employing	employ	VERB
ajfa-5565	15	2	a	a	DET
ajfa-5565	15	3	sample	sample	NOUN
ajfa-5565	15	4	including	include	VERB
ajfa-5565	15	5	eleven	eleven	NUM
ajfa-5565	15	6	emerging	emerge	VERB
ajfa-5565	15	7	economies	economy	NOUN
ajfa-5565	15	8	,	,	PUNCT
ajfa-5565	15	9	we	we	PRON
ajfa-5565	15	10	find	find	VERB
ajfa-5565	15	11	that	that	SCONJ
ajfa-5565	15	12	the	the	DET
ajfa-5565	15	13	effects	effect	NOUN
ajfa-5565	15	14	of	of	ADP
ajfa-5565	15	15	accounting	accounting	NOUN
ajfa-5565	15	16	disclosure	disclosure	NOUN
ajfa-5565	15	17	on	on	ADP
ajfa-5565	15	18	bank	bank	NOUN
ajfa-5565	15	19	loan	loan	NOUN
ajfa-5565	15	20	contracting	contracting	NOUN
ajfa-5565	15	21	terms	term	NOUN
ajfa-5565	15	22	such	such	ADJ
ajfa-5565	15	23	as	as	ADP
ajfa-5565	15	24	the	the	DET
ajfa-5565	15	25	loan	loan	NOUN
ajfa-5565	15	26	size	size	NOUN
ajfa-5565	15	27	,	,	PUNCT
ajfa-5565	15	28	the	the	DET
ajfa-5565	15	29	loan	loan	NOUN
ajfa-5565	15	30	maturity	maturity	NOUN
ajfa-5565	15	31	,	,	PUNCT
ajfa-5565	15	32	and	and	CCONJ
ajfa-5565	15	33	the	the	DET
ajfa-5565	15	34	loan	loan	NOUN
ajfa-5565	15	35	spread	spread	NOUN
ajfa-5565	15	36	,	,	PUNCT
ajfa-5565	15	37	are	be	AUX
ajfa-5565	15	38	more	more	ADV
ajfa-5565	15	39	pronounced	pronounced	ADJ
ajfa-5565	15	40	for	for	ADP
ajfa-5565	15	41	borrowers	borrower	NOUN
ajfa-5565	15	42	with	with	ADP
ajfa-5565	15	43	smaller	small	ADJ
ajfa-5565	15	44	size	size	NOUN
ajfa-5565	15	45	,	,	PUNCT
ajfa-5565	15	46	higher	high	ADJ
ajfa-5565	15	47	leverage	leverage	NOUN
ajfa-5565	15	48	,	,	PUNCT
ajfa-5565	15	49	lower	low	ADJ
ajfa-5565	15	50	profitability	profitability	NOUN
ajfa-5565	15	51	,	,	PUNCT
ajfa-5565	15	52	lower	low	ADJ
ajfa-5565	15	53	tangibility	tangibility	NOUN
ajfa-5565	15	54	,	,	PUNCT
ajfa-5565	15	55	less	less	ADJ
ajfa-5565	15	56	diversity	diversity	NOUN
ajfa-5565	15	57	,	,	PUNCT
ajfa-5565	15	58	younger	young	ADJ
ajfa-5565	15	59	age	age	NOUN
ajfa-5565	15	60	,	,	PUNCT
ajfa-5565	15	61	and	and	CCONJ
ajfa-5565	15	62	less	less	ADJ
ajfa-5565	15	63	lending	lending	NOUN
ajfa-5565	15	64	relationship	relationship	NOUN
ajfa-5565	15	65	.	.	PUNCT
ajfa-5565	16	1	these	these	DET
ajfa-5565	16	2	results	result	NOUN
ajfa-5565	16	3	suggest	suggest	VERB
ajfa-5565	16	4	that	that	SCONJ
ajfa-5565	16	5	the	the	DET
ajfa-5565	16	6	relationship	relationship	NOUN
ajfa-5565	16	7	between	between	ADP
ajfa-5565	16	8	accounting	accounting	NOUN
ajfa-5565	16	9	disclosure	disclosure	NOUN
ajfa-5565	16	10	and	and	CCONJ
ajfa-5565	16	11	bank	bank	NOUN
ajfa-5565	16	12	loan	loan	NOUN
ajfa-5565	16	13	contracting	contracting	NOUN
ajfa-5565	16	14	terms	term	NOUN
ajfa-5565	16	15	are	be	AUX
ajfa-5565	16	16	more	more	ADV
ajfa-5565	16	17	significant	significant	ADJ
ajfa-5565	16	18	for	for	ADP
ajfa-5565	16	19	firms	firm	NOUN
ajfa-5565	16	20	with	with	ADP
ajfa-5565	16	21	higher	high	ADJ
ajfa-5565	16	22	credit	credit	NOUN
ajfa-5565	16	23	risk	risk	NOUN
ajfa-5565	16	24	.	.	PUNCT
ajfa-5565	17	1	our	our	PRON
ajfa-5565	17	2	paper	paper	NOUN
ajfa-5565	17	3	contributes	contribute	VERB
ajfa-5565	17	4	to	to	ADP
ajfa-5565	17	5	the	the	DET
ajfa-5565	17	6	existing	exist	VERB
ajfa-5565	17	7	literature	literature	NOUN
ajfa-5565	17	8	by	by	ADP
ajfa-5565	17	9	several	several	ADJ
ajfa-5565	17	10	ways	way	NOUN
ajfa-5565	17	11	.	.	PUNCT
ajfa-5565	18	1	first	first	ADV
ajfa-5565	18	2	,	,	PUNCT
ajfa-5565	18	3	as	as	SCONJ
ajfa-5565	18	4	mentioned	mention	VERB
ajfa-5565	18	5	before	before	ADV
ajfa-5565	18	6	,	,	PUNCT
ajfa-5565	18	7	the	the	DET
ajfa-5565	18	8	individual	individual	ADJ
ajfa-5565	18	9	effects	effect	NOUN
ajfa-5565	18	10	of	of	ADP
ajfa-5565	18	11	accounting	accounting	NOUN
ajfa-5565	18	12	disclosure	disclosure	NOUN
ajfa-5565	18	13	and	and	CCONJ
ajfa-5565	18	14	borrower	borrower	NOUN
ajfa-5565	18	15	characteristics	characteristic	NOUN
ajfa-5565	18	16	on	on	ADP
ajfa-5565	18	17	bank	bank	NOUN
ajfa-5565	18	18	loan	loan	NOUN
ajfa-5565	18	19	contracting	contracting	NOUN
ajfa-5565	18	20	process	process	NOUN
ajfa-5565	18	21	have	have	AUX
ajfa-5565	18	22	been	be	AUX
ajfa-5565	18	23	examined	examine	VERB
ajfa-5565	18	24	extensively	extensively	ADV
ajfa-5565	18	25	in	in	ADP
ajfa-5565	18	26	the	the	DET
ajfa-5565	18	27	existing	exist	VERB
ajfa-5565	18	28	literature	literature	NOUN
ajfa-5565	18	29	(	(	PUNCT
ajfa-5565	18	30	e.g.	e.g.	ADV
ajfa-5565	18	31	,	,	PUNCT
ajfa-5565	18	32	hasan	hasan	PROPN
ajfa-5565	18	33	and	and	CCONJ
ajfa-5565	18	34	song	song	NOUN
ajfa-5565	18	35	,	,	PUNCT
ajfa-5565	18	36	2014	2014	NUM
ajfa-5565	18	37	;	;	PUNCT
ajfa-5565	18	38	mazumdar	mazumdar	NOUN
ajfa-5565	18	39	and	and	CCONJ
ajfa-5565	18	40	sengupta	sengupta	NOUN
ajfa-5565	18	41	,	,	PUNCT
ajfa-5565	18	42	2005	2005	NUM
ajfa-5565	18	43	;	;	PUNCT
ajfa-5565	18	44	strahan	strahan	PROPN
ajfa-5565	18	45	,	,	PUNCT
ajfa-5565	18	46	1999	1999	NUM
ajfa-5565	18	47	)	)	PUNCT
ajfa-5565	18	48	.	.	PUNCT
ajfa-5565	19	1	we	we	PRON
ajfa-5565	19	2	add	add	VERB
ajfa-5565	19	3	to	to	ADP
ajfa-5565	19	4	this	this	DET
ajfa-5565	19	5	strand	strand	NOUN
ajfa-5565	19	6	of	of	ADP
ajfa-5565	19	7	literature	literature	NOUN
ajfa-5565	19	8	by	by	ADP
ajfa-5565	19	9	showing	show	VERB
ajfa-5565	19	10	how	how	SCONJ
ajfa-5565	19	11	accounting	accounting	NOUN
ajfa-5565	19	12	disclosure	disclosure	NOUN
ajfa-5565	19	13	and	and	CCONJ
ajfa-5565	19	14	borrower	borrower	NOUN
ajfa-5565	19	15	characteristics	characteristic	NOUN
ajfa-5565	19	16	interact	interact	VERB
ajfa-5565	19	17	to	to	PART
ajfa-5565	19	18	affect	affect	VERB
ajfa-5565	19	19	bank	bank	NOUN
ajfa-5565	19	20	loan	loan	NOUN
ajfa-5565	19	21	contracts	contract	NOUN
ajfa-5565	19	22	.	.	PUNCT
ajfa-5565	20	1	thus	thus	ADV
ajfa-5565	20	2	,	,	PUNCT
ajfa-5565	20	3	we	we	PRON
ajfa-5565	20	4	provide	provide	VERB
ajfa-5565	20	5	a	a	DET
ajfa-5565	20	6	more	more	ADV
ajfa-5565	20	7	comprehensive	comprehensive	ADJ
ajfa-5565	20	8	picture	picture	NOUN
ajfa-5565	20	9	about	about	ADP
ajfa-5565	20	10	the	the	DET
ajfa-5565	20	11	bank	bank	NOUN
ajfa-5565	20	12	loan	loan	NOUN
ajfa-5565	20	13	contracting	contracting	NOUN
ajfa-5565	20	14	process	process	NOUN
ajfa-5565	20	15	.	.	PUNCT
ajfa-5565	21	1	second	second	ADJ
ajfa-5565	21	2	,	,	PUNCT
ajfa-5565	21	3	the	the	DET
ajfa-5565	21	4	existing	exist	VERB
ajfa-5565	21	5	literature	literature	NOUN
ajfa-5565	21	6	such	such	ADJ
ajfa-5565	21	7	as	as	ADP
ajfa-5565	21	8	bae	bae	NOUN
ajfa-5565	21	9	and	and	CCONJ
ajfa-5565	21	10	goyal	goyal	PROPN
ajfa-5565	21	11	(	(	PUNCT
ajfa-5565	21	12	2009	2009	NUM
ajfa-5565	21	13	)	)	PUNCT
ajfa-5565	21	14	and	and	CCONJ
ajfa-5565	21	15	qian	qian	PROPN
ajfa-5565	21	16	and	and	CCONJ
ajfa-5565	21	17	strahan	strahan	PROPN
ajfa-5565	21	18	(	(	PUNCT
ajfa-5565	21	19	2007	2007	NUM
ajfa-5565	21	20	)	)	PUNCT
ajfa-5565	21	21	have	have	AUX
ajfa-5565	21	22	shown	show	VERB
ajfa-5565	21	23	the	the	DET
ajfa-5565	21	24	influence	influence	NOUN
ajfa-5565	21	25	of	of	ADP
ajfa-5565	21	26	country	country	NOUN
ajfa-5565	21	27	-	-	PUNCT
ajfa-5565	21	28	level	level	NOUN
ajfa-5565	21	29	factors	factor	NOUN
ajfa-5565	21	30	on	on	ADP
ajfa-5565	21	31	bank	bank	NOUN
ajfa-5565	21	32	loan	loan	NOUN
ajfa-5565	21	33	contracts	contract	NOUN
ajfa-5565	21	34	.	.	PUNCT
ajfa-5565	22	1	we	we	PRON
ajfa-5565	22	2	contribute	contribute	VERB
ajfa-5565	22	3	to	to	ADP
ajfa-5565	22	4	this	this	DET
ajfa-5565	22	5	stream	stream	NOUN
ajfa-5565	22	6	of	of	ADP
ajfa-5565	22	7	literature	literature	NOUN
ajfa-5565	22	8	by	by	ADP
ajfa-5565	22	9	investigating	investigate	VERB
ajfa-5565	22	10	how	how	SCONJ
ajfa-5565	22	11	firm	firm	ADJ
ajfa-5565	22	12	-	-	PUNCT
ajfa-5565	22	13	level	level	NOUN
ajfa-5565	22	14	factors	factor	NOUN
ajfa-5565	22	15	influence	influence	VERB
ajfa-5565	22	16	bank	bank	NOUN
ajfa-5565	22	17	loan	loan	NOUN
ajfa-5565	22	18	contracts	contract	NOUN
ajfa-5565	22	19	.	.	PUNCT
ajfa-5565	23	1	thus	thus	ADV
ajfa-5565	23	2	,	,	PUNCT
ajfa-5565	23	3	we	we	PRON
ajfa-5565	23	4	have	have	AUX
ajfa-5565	23	5	shown	show	VERB
ajfa-5565	23	6	more	more	ADJ
ajfa-5565	23	7	determinants	determinant	NOUN
ajfa-5565	23	8	of	of	ADP
ajfa-5565	23	9	financial	financial	ADJ
ajfa-5565	23	10	contracts	contract	NOUN
ajfa-5565	23	11	in	in	ADP
ajfa-5565	23	12	the	the	DET
ajfa-5565	23	13	syndicated	syndicate	VERB
ajfa-5565	23	14	loan	loan	NOUN
ajfa-5565	23	15	market	market	NOUN
ajfa-5565	23	16	.	.	PUNCT
ajfa-5565	24	1	finally	finally	ADV
ajfa-5565	24	2	,	,	PUNCT
ajfa-5565	24	3	the	the	DET
ajfa-5565	24	4	existing	exist	VERB
ajfa-5565	24	5	literature	literature	NOUN
ajfa-5565	24	6	has	have	AUX
ajfa-5565	24	7	investigated	investigate	VERB
ajfa-5565	24	8	the	the	DET
ajfa-5565	24	9	effects	effect	NOUN
ajfa-5565	24	10	of	of	ADP
ajfa-5565	24	11	accounting	accounting	NOUN
ajfa-5565	24	12	disclosure	disclosure	NOUN
ajfa-5565	24	13	and	and	CCONJ
ajfa-5565	24	14	corporate	corporate	ADJ
ajfa-5565	24	15	governance	governance	NOUN
ajfa-5565	24	16	on	on	ADP
ajfa-5565	24	17	the	the	DET
ajfa-5565	24	18	syndicated	syndicate	VERB
ajfa-5565	24	19	loan	loan	NOUN
ajfa-5565	24	20	market	market	NOUN
ajfa-5565	24	21	in	in	ADP
ajfa-5565	24	22	emerging	emerge	VERB
ajfa-5565	24	23	economies	economy	NOUN
ajfa-5565	24	24	(	(	PUNCT
ajfa-5565	24	25	e.g.	e.g.	ADV
ajfa-5565	24	26	,	,	PUNCT
ajfa-5565	24	27	francis	francis	PROPN
ajfa-5565	24	28	et	et	PROPN
ajfa-5565	24	29	asian	asian	PROPN
ajfa-5565	24	30	journal	journal	PROPN
ajfa-5565	24	31	of	of	ADP
ajfa-5565	24	32	finance	finance	PROPN
ajfa-5565	24	33	&	&	CCONJ
ajfa-5565	24	34	accounting	accounting	PROPN
ajfa-5565	24	35	issn	issn	PROPN
ajfa-5565	24	36	1946	1946	NUM
ajfa-5565	24	37	-	-	PUNCT
ajfa-5565	24	38	052x	052x	PROPN
ajfa-5565	24	39	2014	2014	NUM
ajfa-5565	24	40	,	,	PUNCT
ajfa-5565	24	41	vol	vol	NOUN
ajfa-5565	24	42	.	.	PROPN
ajfa-5565	24	43	6	6	NUM
ajfa-5565	24	44	,	,	PUNCT
ajfa-5565	24	45	no	no	INTJ
ajfa-5565	24	46	.	.	NOUN
ajfa-5565	24	47	1	1	NUM
ajfa-5565	24	48	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	24	49	443	443	NUM
ajfa-5565	24	50	al	al	PROPN
ajfa-5565	24	51	.	.	PROPN
ajfa-5565	24	52	,	,	PUNCT
ajfa-5565	24	53	2012	2012	NUM
ajfa-5565	24	54	;	;	PUNCT
ajfa-5565	24	55	hasan	hasan	PROPN
ajfa-5565	24	56	and	and	CCONJ
ajfa-5565	24	57	song	song	NOUN
ajfa-5565	24	58	,	,	PUNCT
ajfa-5565	24	59	2014	2014	NUM
ajfa-5565	24	60	)	)	PUNCT
ajfa-5565	24	61	.	.	PUNCT
ajfa-5565	25	1	we	we	PRON
ajfa-5565	25	2	contribute	contribute	VERB
ajfa-5565	25	3	to	to	ADP
ajfa-5565	25	4	this	this	DET
ajfa-5565	25	5	strand	strand	NOUN
ajfa-5565	25	6	of	of	ADP
ajfa-5565	25	7	literature	literature	NOUN
ajfa-5565	25	8	by	by	ADP
ajfa-5565	25	9	examining	examine	VERB
ajfa-5565	25	10	how	how	SCONJ
ajfa-5565	25	11	borrower	borrower	NOUN
ajfa-5565	25	12	characteristics	characteristic	VERB
ajfa-5565	25	13	influence	influence	VERB
ajfa-5565	25	14	the	the	DET
ajfa-5565	25	15	effects	effect	NOUN
ajfa-5565	25	16	of	of	ADP
ajfa-5565	25	17	accounting	accounting	NOUN
ajfa-5565	25	18	disclosure	disclosure	NOUN
ajfa-5565	25	19	on	on	ADP
ajfa-5565	25	20	bank	bank	NOUN
ajfa-5565	25	21	loan	loan	NOUN
ajfa-5565	25	22	contracts	contract	NOUN
ajfa-5565	25	23	.	.	PUNCT
ajfa-5565	26	1	thus	thus	ADV
ajfa-5565	26	2	,	,	PUNCT
ajfa-5565	26	3	we	we	PRON
ajfa-5565	26	4	provide	provide	VERB
ajfa-5565	26	5	a	a	DET
ajfa-5565	26	6	more	more	ADV
ajfa-5565	26	7	complete	complete	ADJ
ajfa-5565	26	8	picture	picture	NOUN
ajfa-5565	26	9	about	about	ADP
ajfa-5565	26	10	the	the	DET
ajfa-5565	26	11	determinants	determinant	NOUN
ajfa-5565	26	12	of	of	ADP
ajfa-5565	26	13	bank	bank	NOUN
ajfa-5565	26	14	loan	loan	NOUN
ajfa-5565	26	15	contracting	contracting	NOUN
ajfa-5565	26	16	process	process	NOUN
ajfa-5565	26	17	in	in	ADP
ajfa-5565	26	18	emerging	emerge	VERB
ajfa-5565	26	19	markets	market	NOUN
ajfa-5565	26	20	.	.	PUNCT
ajfa-5565	27	1	the	the	DET
ajfa-5565	27	2	rest	rest	NOUN
ajfa-5565	27	3	of	of	ADP
ajfa-5565	27	4	the	the	DET
ajfa-5565	27	5	paper	paper	NOUN
ajfa-5565	27	6	is	be	AUX
ajfa-5565	27	7	organized	organize	VERB
ajfa-5565	27	8	as	as	SCONJ
ajfa-5565	27	9	follows	follow	VERB
ajfa-5565	27	10	:	:	PUNCT
ajfa-5565	27	11	section	section	NOUN
ajfa-5565	27	12	2	2	NUM
ajfa-5565	27	13	describes	describe	VERB
ajfa-5565	27	14	the	the	DET
ajfa-5565	27	15	hypotheses	hypothesis	NOUN
ajfa-5565	27	16	about	about	ADP
ajfa-5565	27	17	the	the	DET
ajfa-5565	27	18	effects	effect	NOUN
ajfa-5565	27	19	of	of	ADP
ajfa-5565	27	20	borrower	borrower	NOUN
ajfa-5565	27	21	characteristics	characteristic	NOUN
ajfa-5565	27	22	on	on	ADP
ajfa-5565	27	23	the	the	DET
ajfa-5565	27	24	relationship	relationship	NOUN
ajfa-5565	27	25	between	between	ADP
ajfa-5565	27	26	accounting	accounting	NOUN
ajfa-5565	27	27	disclosure	disclosure	NOUN
ajfa-5565	27	28	and	and	CCONJ
ajfa-5565	27	29	bank	bank	NOUN
ajfa-5565	27	30	loan	loan	NOUN
ajfa-5565	27	31	contracting	contracting	NOUN
ajfa-5565	27	32	terms	term	NOUN
ajfa-5565	27	33	.	.	PUNCT
ajfa-5565	28	1	section	section	NOUN
ajfa-5565	28	2	3	3	NUM
ajfa-5565	28	3	presents	present	VERB
ajfa-5565	28	4	the	the	DET
ajfa-5565	28	5	sample	sample	NOUN
ajfa-5565	28	6	,	,	PUNCT
ajfa-5565	28	7	variable	variable	ADJ
ajfa-5565	28	8	construction	construction	NOUN
ajfa-5565	28	9	,	,	PUNCT
ajfa-5565	28	10	and	and	CCONJ
ajfa-5565	28	11	summary	summary	NOUN
ajfa-5565	28	12	statistics	statistic	NOUN
ajfa-5565	28	13	.	.	PUNCT
ajfa-5565	29	1	section	section	NOUN
ajfa-5565	29	2	4	4	NUM
ajfa-5565	29	3	shows	show	VERB
ajfa-5565	29	4	the	the	DET
ajfa-5565	29	5	methodology	methodology	NOUN
ajfa-5565	29	6	and	and	CCONJ
ajfa-5565	29	7	results	result	NOUN
ajfa-5565	29	8	.	.	PUNCT
ajfa-5565	30	1	the	the	DET
ajfa-5565	30	2	last	last	ADJ
ajfa-5565	30	3	section	section	NOUN
ajfa-5565	30	4	concludes	conclude	VERB
ajfa-5565	30	5	.	.	PUNCT
ajfa-5565	31	1	2	2	X
ajfa-5565	31	2	.	.	X
ajfa-5565	31	3	the	the	DET
ajfa-5565	31	4	effects	effect	NOUN
ajfa-5565	31	5	of	of	ADP
ajfa-5565	31	6	borrower	borrower	NOUN
ajfa-5565	31	7	characteristics	characteristic	VERB
ajfa-5565	31	8	the	the	DET
ajfa-5565	31	9	existing	exist	VERB
ajfa-5565	31	10	literature	literature	NOUN
ajfa-5565	31	11	has	have	AUX
ajfa-5565	31	12	established	establish	VERB
ajfa-5565	31	13	that	that	SCONJ
ajfa-5565	31	14	the	the	DET
ajfa-5565	31	15	information	information	NOUN
ajfa-5565	31	16	asymmetry	asymmetry	NOUN
ajfa-5565	31	17	problems	problem	NOUN
ajfa-5565	31	18	between	between	ADP
ajfa-5565	31	19	banks	bank	NOUN
ajfa-5565	31	20	and	and	CCONJ
ajfa-5565	31	21	borrowers	borrower	NOUN
ajfa-5565	31	22	are	be	AUX
ajfa-5565	31	23	important	important	ADJ
ajfa-5565	31	24	determinants	determinant	NOUN
ajfa-5565	31	25	of	of	ADP
ajfa-5565	31	26	bank	bank	NOUN
ajfa-5565	31	27	loan	loan	NOUN
ajfa-5565	31	28	contracting	contracting	NOUN
ajfa-5565	31	29	terms	term	NOUN
ajfa-5565	31	30	.	.	PUNCT
ajfa-5565	32	1	for	for	ADP
ajfa-5565	32	2	instance	instance	NOUN
ajfa-5565	32	3	,	,	PUNCT
ajfa-5565	32	4	jappelli	jappelli	PROPN
ajfa-5565	32	5	and	and	CCONJ
ajfa-5565	32	6	pagano	pagano	PROPN
ajfa-5565	32	7	(	(	PUNCT
ajfa-5565	32	8	1993	1993	NUM
ajfa-5565	32	9	)	)	PUNCT
ajfa-5565	32	10	argue	argue	VERB
ajfa-5565	32	11	that	that	SCONJ
ajfa-5565	32	12	lenders	lender	NOUN
ajfa-5565	32	13	would	would	AUX
ajfa-5565	32	14	like	like	VERB
ajfa-5565	32	15	to	to	PART
ajfa-5565	32	16	provide	provide	VERB
ajfa-5565	32	17	more	more	ADJ
ajfa-5565	32	18	credit	credit	NOUN
ajfa-5565	32	19	if	if	SCONJ
ajfa-5565	32	20	borrowers	borrower	NOUN
ajfa-5565	32	21	have	have	VERB
ajfa-5565	32	22	a	a	DET
ajfa-5565	32	23	better	well	ADJ
ajfa-5565	32	24	information	information	NOUN
ajfa-5565	32	25	environment	environment	NOUN
ajfa-5565	32	26	.	.	PUNCT
ajfa-5565	33	1	diamond	diamond	NOUN
ajfa-5565	33	2	(	(	PUNCT
ajfa-5565	33	3	2004	2004	NUM
ajfa-5565	33	4	)	)	PUNCT
ajfa-5565	33	5	shows	show	VERB
ajfa-5565	33	6	that	that	SCONJ
ajfa-5565	33	7	lenders	lender	NOUN
ajfa-5565	33	8	reduce	reduce	VERB
ajfa-5565	33	9	the	the	DET
ajfa-5565	33	10	loan	loan	NOUN
ajfa-5565	33	11	maturity	maturity	NOUN
ajfa-5565	33	12	if	if	SCONJ
ajfa-5565	33	13	borrowers	borrower	NOUN
ajfa-5565	33	14	are	be	AUX
ajfa-5565	33	15	more	more	ADV
ajfa-5565	33	16	opaque	opaque	ADJ
ajfa-5565	33	17	.	.	PUNCT
ajfa-5565	34	1	freixas	freixas	NOUN
ajfa-5565	34	2	and	and	CCONJ
ajfa-5565	34	3	rochet	rochet	ADJ
ajfa-5565	34	4	(	(	PUNCT
ajfa-5565	34	5	1997	1997	NUM
ajfa-5565	34	6	)	)	PUNCT
ajfa-5565	34	7	presents	present	VERB
ajfa-5565	34	8	that	that	PRON
ajfa-5565	34	9	information	information	NOUN
ajfa-5565	34	10	asymmetry	asymmetry	NOUN
ajfa-5565	34	11	problems	problem	NOUN
ajfa-5565	34	12	between	between	ADP
ajfa-5565	34	13	creditors	creditor	NOUN
ajfa-5565	34	14	and	and	CCONJ
ajfa-5565	34	15	borrowers	borrower	NOUN
ajfa-5565	34	16	significantly	significantly	ADV
ajfa-5565	34	17	influence	influence	VERB
ajfa-5565	34	18	the	the	DET
ajfa-5565	34	19	loan	loan	NOUN
ajfa-5565	34	20	spread	spread	NOUN
ajfa-5565	34	21	.	.	PUNCT
ajfa-5565	35	1	borrowers	borrower	NOUN
ajfa-5565	35	2	’	’	PART
ajfa-5565	35	3	accounting	accounting	NOUN
ajfa-5565	35	4	disclosure	disclosure	NOUN
ajfa-5565	35	5	can	can	AUX
ajfa-5565	35	6	reduce	reduce	VERB
ajfa-5565	35	7	banks	bank	NOUN
ajfa-5565	35	8	’	'	PUNCT
ajfa-5565	35	9	cost	cost	NOUN
ajfa-5565	35	10	to	to	PART
ajfa-5565	35	11	obtain	obtain	VERB
ajfa-5565	35	12	the	the	DET
ajfa-5565	35	13	useful	useful	ADJ
ajfa-5565	35	14	information	information	NOUN
ajfa-5565	35	15	about	about	ADP
ajfa-5565	35	16	borrowers	borrower	NOUN
ajfa-5565	35	17	(	(	PUNCT
ajfa-5565	35	18	mazumdar	mazumdar	NOUN
ajfa-5565	35	19	and	and	CCONJ
ajfa-5565	35	20	sengupta	sengupta	NOUN
ajfa-5565	35	21	,	,	PUNCT
ajfa-5565	35	22	2005	2005	NUM
ajfa-5565	35	23	)	)	PUNCT
ajfa-5565	35	24	.	.	PUNCT
ajfa-5565	36	1	thus	thus	ADV
ajfa-5565	36	2	,	,	PUNCT
ajfa-5565	36	3	banks	bank	NOUN
ajfa-5565	36	4	should	should	AUX
ajfa-5565	36	5	provide	provide	VERB
ajfa-5565	36	6	more	more	ADV
ajfa-5565	36	7	favorable	favorable	ADJ
ajfa-5565	36	8	contracting	contracting	NOUN
ajfa-5565	36	9	terms	term	NOUN
ajfa-5565	36	10	when	when	SCONJ
ajfa-5565	36	11	borrowers	borrower	NOUN
ajfa-5565	36	12	have	have	VERB
ajfa-5565	36	13	superior	superior	ADJ
ajfa-5565	36	14	disclosure	disclosure	NOUN
ajfa-5565	36	15	rankings	ranking	NOUN
ajfa-5565	36	16	.	.	PUNCT
ajfa-5565	37	1	for	for	ADP
ajfa-5565	37	2	example	example	NOUN
ajfa-5565	37	3	,	,	PUNCT
ajfa-5565	37	4	hasan	hasan	PROPN
ajfa-5565	37	5	and	and	CCONJ
ajfa-5565	37	6	song	song	NOUN
ajfa-5565	37	7	(	(	PUNCT
ajfa-5565	37	8	2014	2014	NUM
ajfa-5565	37	9	)	)	PUNCT
ajfa-5565	37	10	have	have	AUX
ajfa-5565	37	11	shown	show	VERB
ajfa-5565	37	12	that	that	SCONJ
ajfa-5565	37	13	well	well	ADV
ajfa-5565	37	14	-	-	PUNCT
ajfa-5565	37	15	disclosed	disclose	VERB
ajfa-5565	37	16	borrowers	borrower	NOUN
ajfa-5565	37	17	obtain	obtain	VERB
ajfa-5565	37	18	a	a	DET
ajfa-5565	37	19	better	well	ADJ
ajfa-5565	37	20	bank	bank	NOUN
ajfa-5565	37	21	loan	loan	NOUN
ajfa-5565	37	22	contracts	contract	NOUN
ajfa-5565	37	23	such	such	ADJ
ajfa-5565	37	24	as	as	ADP
ajfa-5565	37	25	larger	large	ADJ
ajfa-5565	37	26	amount	amount	NOUN
ajfa-5565	37	27	,	,	PUNCT
ajfa-5565	37	28	longer	long	ADJ
ajfa-5565	37	29	maturity	maturity	NOUN
ajfa-5565	37	30	,	,	PUNCT
ajfa-5565	37	31	and	and	CCONJ
ajfa-5565	37	32	lower	low	ADJ
ajfa-5565	37	33	spread	spread	VERB
ajfa-5565	37	34	in	in	ADP
ajfa-5565	37	35	emerging	emerge	VERB
ajfa-5565	37	36	markets	market	NOUN
ajfa-5565	37	37	.	.	PUNCT
ajfa-5565	38	1	2.1	2.1	NUM
ajfa-5565	38	2	company	company	NOUN
ajfa-5565	38	3	size	size	NOUN
ajfa-5565	38	4	as	as	SCONJ
ajfa-5565	38	5	argued	argue	VERB
ajfa-5565	38	6	in	in	ADP
ajfa-5565	38	7	strahan	strahan	PROPN
ajfa-5565	38	8	(	(	PUNCT
ajfa-5565	38	9	1999	1999	NUM
ajfa-5565	38	10	)	)	PUNCT
ajfa-5565	38	11	,	,	PUNCT
ajfa-5565	38	12	larger	large	ADJ
ajfa-5565	38	13	companies	company	NOUN
ajfa-5565	38	14	are	be	AUX
ajfa-5565	38	15	more	more	ADV
ajfa-5565	38	16	possible	possible	ADJ
ajfa-5565	38	17	to	to	PART
ajfa-5565	38	18	generate	generate	VERB
ajfa-5565	38	19	stable	stable	ADJ
ajfa-5565	38	20	cash	cash	NOUN
ajfa-5565	38	21	flows	flow	NOUN
ajfa-5565	38	22	to	to	PART
ajfa-5565	38	23	service	service	VERB
ajfa-5565	38	24	the	the	DET
ajfa-5565	38	25	future	future	ADJ
ajfa-5565	38	26	debt	debt	NOUN
ajfa-5565	38	27	payment	payment	NOUN
ajfa-5565	38	28	compared	compare	VERB
ajfa-5565	38	29	with	with	ADP
ajfa-5565	38	30	small	small	ADJ
ajfa-5565	38	31	ones	one	NOUN
ajfa-5565	38	32	.	.	PUNCT
ajfa-5565	39	1	in	in	ADP
ajfa-5565	39	2	addition	addition	NOUN
ajfa-5565	39	3	,	,	PUNCT
ajfa-5565	39	4	larger	large	ADJ
ajfa-5565	39	5	companies	company	NOUN
ajfa-5565	39	6	are	be	AUX
ajfa-5565	39	7	more	more	ADV
ajfa-5565	39	8	likely	likely	ADJ
ajfa-5565	39	9	to	to	PART
ajfa-5565	39	10	survive	survive	VERB
ajfa-5565	39	11	the	the	DET
ajfa-5565	39	12	financial	financial	ADJ
ajfa-5565	39	13	crisis	crisis	NOUN
ajfa-5565	39	14	because	because	SCONJ
ajfa-5565	39	15	of	of	ADP
ajfa-5565	39	16	their	their	PRON
ajfa-5565	39	17	established	establish	VERB
ajfa-5565	39	18	reputation	reputation	NOUN
ajfa-5565	39	19	in	in	ADP
ajfa-5565	39	20	the	the	DET
ajfa-5565	39	21	market	market	NOUN
ajfa-5565	39	22	.	.	PUNCT
ajfa-5565	40	1	thus	thus	ADV
ajfa-5565	40	2	,	,	PUNCT
ajfa-5565	40	3	larger	large	ADJ
ajfa-5565	40	4	companies	company	NOUN
ajfa-5565	40	5	can	can	AUX
ajfa-5565	40	6	obtain	obtain	VERB
ajfa-5565	40	7	better	well	ADJ
ajfa-5565	40	8	bank	bank	NOUN
ajfa-5565	40	9	loan	loan	NOUN
ajfa-5565	40	10	contracting	contracting	NOUN
ajfa-5565	40	11	terms	term	NOUN
ajfa-5565	40	12	.	.	PUNCT
ajfa-5565	41	1	smaller	small	ADJ
ajfa-5565	41	2	companies	company	NOUN
ajfa-5565	41	3	have	have	VERB
ajfa-5565	41	4	more	more	ADJ
ajfa-5565	41	5	credit	credit	NOUN
ajfa-5565	41	6	risk	risk	NOUN
ajfa-5565	41	7	and	and	CCONJ
ajfa-5565	41	8	the	the	DET
ajfa-5565	41	9	influence	influence	NOUN
ajfa-5565	41	10	of	of	ADP
ajfa-5565	41	11	accounting	accounting	NOUN
ajfa-5565	41	12	disclosure	disclosure	NOUN
ajfa-5565	41	13	on	on	ADP
ajfa-5565	41	14	bank	bank	NOUN
ajfa-5565	41	15	loan	loan	NOUN
ajfa-5565	41	16	contracting	contracting	NOUN
ajfa-5565	41	17	terms	term	NOUN
ajfa-5565	41	18	should	should	AUX
ajfa-5565	41	19	be	be	AUX
ajfa-5565	41	20	more	more	ADV
ajfa-5565	41	21	pronounced	pronounced	ADJ
ajfa-5565	41	22	for	for	ADP
ajfa-5565	41	23	companies	company	NOUN
ajfa-5565	41	24	with	with	ADP
ajfa-5565	41	25	smaller	small	ADJ
ajfa-5565	41	26	size	size	NOUN
ajfa-5565	41	27	.	.	PUNCT
ajfa-5565	42	1	hypothesis	hypothesis	NOUN
ajfa-5565	42	2	1	1	NUM
ajfa-5565	42	3	:	:	PUNCT
ajfa-5565	42	4	the	the	DET
ajfa-5565	42	5	effects	effect	NOUN
ajfa-5565	42	6	of	of	ADP
ajfa-5565	42	7	accounting	accounting	NOUN
ajfa-5565	42	8	disclosure	disclosure	NOUN
ajfa-5565	42	9	on	on	ADP
ajfa-5565	42	10	bank	bank	NOUN
ajfa-5565	42	11	loan	loan	NOUN
ajfa-5565	42	12	contracting	contracting	NOUN
ajfa-5565	42	13	terms	term	NOUN
ajfa-5565	42	14	such	such	ADJ
ajfa-5565	42	15	as	as	ADP
ajfa-5565	42	16	the	the	DET
ajfa-5565	42	17	loan	loan	NOUN
ajfa-5565	42	18	size	size	NOUN
ajfa-5565	42	19	,	,	PUNCT
ajfa-5565	42	20	the	the	DET
ajfa-5565	42	21	loan	loan	NOUN
ajfa-5565	42	22	maturity	maturity	NOUN
ajfa-5565	42	23	,	,	PUNCT
ajfa-5565	42	24	and	and	CCONJ
ajfa-5565	42	25	the	the	DET
ajfa-5565	42	26	loan	loan	NOUN
ajfa-5565	42	27	spread	spread	NOUN
ajfa-5565	42	28	,	,	PUNCT
ajfa-5565	42	29	are	be	AUX
ajfa-5565	42	30	more	more	ADV
ajfa-5565	42	31	significant	significant	ADJ
ajfa-5565	42	32	for	for	ADP
ajfa-5565	42	33	borrowers	borrower	NOUN
ajfa-5565	42	34	with	with	ADP
ajfa-5565	42	35	smaller	small	ADJ
ajfa-5565	42	36	size	size	NOUN
ajfa-5565	42	37	.	.	PUNCT
ajfa-5565	43	1	2.2	2.2	NUM
ajfa-5565	43	2	company	company	NOUN
ajfa-5565	43	3	leverage	leverage	NOUN
ajfa-5565	43	4	companies	company	NOUN
ajfa-5565	43	5	with	with	ADP
ajfa-5565	43	6	higher	high	ADJ
ajfa-5565	43	7	leverage	leverage	NOUN
ajfa-5565	43	8	are	be	AUX
ajfa-5565	43	9	more	more	ADV
ajfa-5565	43	10	likely	likely	ADJ
ajfa-5565	43	11	to	to	PART
ajfa-5565	43	12	face	face	VERB
ajfa-5565	43	13	future	future	ADJ
ajfa-5565	43	14	insolvency	insolvency	NOUN
ajfa-5565	43	15	(	(	PUNCT
ajfa-5565	43	16	strahan	strahan	PROPN
ajfa-5565	43	17	,	,	PUNCT
ajfa-5565	43	18	1999	1999	NUM
ajfa-5565	43	19	)	)	PUNCT
ajfa-5565	43	20	.	.	PUNCT
ajfa-5565	44	1	in	in	ADP
ajfa-5565	44	2	addition	addition	NOUN
ajfa-5565	44	3	,	,	PUNCT
ajfa-5565	44	4	these	these	DET
ajfa-5565	44	5	companies	company	NOUN
ajfa-5565	44	6	are	be	AUX
ajfa-5565	44	7	more	more	ADV
ajfa-5565	44	8	likely	likely	ADJ
ajfa-5565	44	9	to	to	PART
ajfa-5565	44	10	have	have	VERB
ajfa-5565	44	11	moral	moral	ADJ
ajfa-5565	44	12	hazard	hazard	NOUN
ajfa-5565	44	13	problems	problem	NOUN
ajfa-5565	44	14	.	.	PUNCT
ajfa-5565	45	1	for	for	ADP
ajfa-5565	45	2	example	example	NOUN
ajfa-5565	45	3	,	,	PUNCT
ajfa-5565	45	4	higher	high	ADJ
ajfa-5565	45	5	leverage	leverage	NOUN
ajfa-5565	45	6	companies	company	NOUN
ajfa-5565	45	7	have	have	VERB
ajfa-5565	45	8	incentive	incentive	NOUN
ajfa-5565	45	9	to	to	PART
ajfa-5565	45	10	change	change	VERB
ajfa-5565	45	11	low	low	ADJ
ajfa-5565	45	12	risk	risk	NOUN
ajfa-5565	45	13	assets	asset	NOUN
ajfa-5565	45	14	to	to	ADP
ajfa-5565	45	15	high	high	ADJ
ajfa-5565	45	16	risk	risk	NOUN
ajfa-5565	45	17	assets	asset	NOUN
ajfa-5565	45	18	after	after	SCONJ
ajfa-5565	45	19	they	they	PRON
ajfa-5565	45	20	obtain	obtain	VERB
ajfa-5565	45	21	a	a	DET
ajfa-5565	45	22	loan	loan	NOUN
ajfa-5565	45	23	from	from	ADP
ajfa-5565	45	24	a	a	DET
ajfa-5565	45	25	creditor	creditor	NOUN
ajfa-5565	45	26	.	.	PUNCT
ajfa-5565	46	1	thus	thus	ADV
ajfa-5565	46	2	,	,	PUNCT
ajfa-5565	46	3	lower	low	ADJ
ajfa-5565	46	4	leverage	leverage	NOUN
ajfa-5565	46	5	companies	company	NOUN
ajfa-5565	46	6	can	can	AUX
ajfa-5565	46	7	obtain	obtain	VERB
ajfa-5565	46	8	better	well	ADJ
ajfa-5565	46	9	bank	bank	NOUN
ajfa-5565	46	10	loan	loan	NOUN
ajfa-5565	46	11	contracting	contracting	NOUN
ajfa-5565	46	12	terms	term	NOUN
ajfa-5565	46	13	.	.	PUNCT
ajfa-5565	47	1	higher	high	ADJ
ajfa-5565	47	2	leverage	leverage	NOUN
ajfa-5565	47	3	companies	company	NOUN
ajfa-5565	47	4	have	have	VERB
ajfa-5565	47	5	more	more	ADJ
ajfa-5565	47	6	credit	credit	NOUN
ajfa-5565	47	7	risk	risk	NOUN
ajfa-5565	47	8	and	and	CCONJ
ajfa-5565	47	9	the	the	DET
ajfa-5565	47	10	influence	influence	NOUN
ajfa-5565	47	11	of	of	ADP
ajfa-5565	47	12	accounting	accounting	NOUN
ajfa-5565	47	13	disclosure	disclosure	NOUN
ajfa-5565	47	14	on	on	ADP
ajfa-5565	47	15	bank	bank	NOUN
ajfa-5565	47	16	loan	loan	NOUN
ajfa-5565	47	17	contracting	contracting	NOUN
ajfa-5565	47	18	terms	term	NOUN
ajfa-5565	47	19	should	should	AUX
ajfa-5565	47	20	be	be	AUX
ajfa-5565	47	21	more	more	ADV
ajfa-5565	47	22	pronounced	pronounced	ADJ
ajfa-5565	47	23	for	for	ADP
ajfa-5565	47	24	companies	company	NOUN
ajfa-5565	47	25	with	with	ADP
ajfa-5565	47	26	higher	high	ADJ
ajfa-5565	47	27	leverage	leverage	NOUN
ajfa-5565	47	28	.	.	PUNCT
ajfa-5565	48	1	asian	asian	ADJ
ajfa-5565	48	2	journal	journal	PROPN
ajfa-5565	48	3	of	of	ADP
ajfa-5565	48	4	finance	finance	PROPN
ajfa-5565	48	5	&	&	CCONJ
ajfa-5565	48	6	accounting	accounting	PROPN
ajfa-5565	48	7	issn	issn	PROPN
ajfa-5565	48	8	1946	1946	NUM
ajfa-5565	48	9	-	-	PUNCT
ajfa-5565	48	10	052x	052x	PROPN
ajfa-5565	48	11	2014	2014	NUM
ajfa-5565	48	12	,	,	PUNCT
ajfa-5565	48	13	vol	vol	NOUN
ajfa-5565	48	14	.	.	PROPN
ajfa-5565	49	1	6	6	NUM
ajfa-5565	49	2	,	,	PUNCT
ajfa-5565	49	3	no	no	INTJ
ajfa-5565	49	4	.	.	NOUN
ajfa-5565	49	5	1	1	NUM
ajfa-5565	49	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	49	7	444	444	NUM
ajfa-5565	49	8	hypothesis	hypothesis	NOUN
ajfa-5565	49	9	2	2	NUM
ajfa-5565	49	10	:	:	PUNCT
ajfa-5565	49	11	the	the	DET
ajfa-5565	49	12	effects	effect	NOUN
ajfa-5565	49	13	of	of	ADP
ajfa-5565	49	14	accounting	accounting	NOUN
ajfa-5565	49	15	disclosure	disclosure	NOUN
ajfa-5565	49	16	on	on	ADP
ajfa-5565	49	17	bank	bank	NOUN
ajfa-5565	49	18	loan	loan	NOUN
ajfa-5565	49	19	contracting	contracting	NOUN
ajfa-5565	49	20	terms	term	NOUN
ajfa-5565	49	21	such	such	ADJ
ajfa-5565	49	22	as	as	ADP
ajfa-5565	49	23	the	the	DET
ajfa-5565	49	24	loan	loan	NOUN
ajfa-5565	49	25	size	size	NOUN
ajfa-5565	49	26	,	,	PUNCT
ajfa-5565	49	27	the	the	DET
ajfa-5565	49	28	loan	loan	NOUN
ajfa-5565	49	29	maturity	maturity	NOUN
ajfa-5565	49	30	,	,	PUNCT
ajfa-5565	49	31	and	and	CCONJ
ajfa-5565	49	32	the	the	DET
ajfa-5565	49	33	loan	loan	NOUN
ajfa-5565	49	34	spread	spread	NOUN
ajfa-5565	49	35	,	,	PUNCT
ajfa-5565	49	36	are	be	AUX
ajfa-5565	49	37	more	more	ADV
ajfa-5565	49	38	significant	significant	ADJ
ajfa-5565	49	39	for	for	ADP
ajfa-5565	49	40	borrowers	borrower	NOUN
ajfa-5565	49	41	with	with	ADP
ajfa-5565	49	42	higher	high	ADJ
ajfa-5565	49	43	leverage	leverage	NOUN
ajfa-5565	49	44	.	.	PUNCT
ajfa-5565	50	1	2.3	2.3	NUM
ajfa-5565	50	2	company	company	NOUN
ajfa-5565	50	3	profitability	profitability	NOUN
ajfa-5565	50	4	companies	company	NOUN
ajfa-5565	50	5	with	with	ADP
ajfa-5565	50	6	higher	high	ADJ
ajfa-5565	50	7	profitability	profitability	NOUN
ajfa-5565	50	8	are	be	AUX
ajfa-5565	50	9	more	more	ADV
ajfa-5565	50	10	likely	likely	ADJ
ajfa-5565	50	11	to	to	PART
ajfa-5565	50	12	generate	generate	VERB
ajfa-5565	50	13	future	future	ADJ
ajfa-5565	50	14	cash	cash	NOUN
ajfa-5565	50	15	flow	flow	NOUN
ajfa-5565	50	16	to	to	PART
ajfa-5565	50	17	service	service	VERB
ajfa-5565	50	18	the	the	DET
ajfa-5565	50	19	future	future	ADJ
ajfa-5565	50	20	debt	debt	NOUN
ajfa-5565	50	21	payment	payment	NOUN
ajfa-5565	50	22	(	(	PUNCT
ajfa-5565	50	23	strahan	strahan	PROPN
ajfa-5565	50	24	,	,	PUNCT
ajfa-5565	50	25	1999	1999	NUM
ajfa-5565	50	26	)	)	PUNCT
ajfa-5565	50	27	.	.	PUNCT
ajfa-5565	51	1	thus	thus	ADV
ajfa-5565	51	2	,	,	PUNCT
ajfa-5565	51	3	companies	company	NOUN
ajfa-5565	51	4	with	with	ADP
ajfa-5565	51	5	higher	high	ADJ
ajfa-5565	51	6	profitability	profitability	NOUN
ajfa-5565	51	7	can	can	AUX
ajfa-5565	51	8	obtain	obtain	VERB
ajfa-5565	51	9	better	well	ADJ
ajfa-5565	51	10	bank	bank	NOUN
ajfa-5565	51	11	loan	loan	NOUN
ajfa-5565	51	12	contracting	contracting	NOUN
ajfa-5565	51	13	terms	term	NOUN
ajfa-5565	51	14	.	.	PUNCT
ajfa-5565	52	1	companies	company	NOUN
ajfa-5565	52	2	with	with	ADP
ajfa-5565	52	3	lower	low	ADJ
ajfa-5565	52	4	profitability	profitability	NOUN
ajfa-5565	52	5	are	be	AUX
ajfa-5565	52	6	more	more	ADV
ajfa-5565	52	7	risky	risky	ADJ
ajfa-5565	52	8	and	and	CCONJ
ajfa-5565	52	9	the	the	DET
ajfa-5565	52	10	effects	effect	NOUN
ajfa-5565	52	11	of	of	ADP
ajfa-5565	52	12	accounting	accounting	NOUN
ajfa-5565	52	13	disclosure	disclosure	NOUN
ajfa-5565	52	14	on	on	ADP
ajfa-5565	52	15	bank	bank	NOUN
ajfa-5565	52	16	loan	loan	NOUN
ajfa-5565	52	17	contracting	contracting	NOUN
ajfa-5565	52	18	terms	term	NOUN
ajfa-5565	52	19	should	should	AUX
ajfa-5565	52	20	be	be	AUX
ajfa-5565	52	21	more	more	ADV
ajfa-5565	52	22	pronounced	pronounced	ADJ
ajfa-5565	52	23	for	for	ADP
ajfa-5565	52	24	companies	company	NOUN
ajfa-5565	52	25	with	with	ADP
ajfa-5565	52	26	lower	low	ADJ
ajfa-5565	52	27	profitability	profitability	NOUN
ajfa-5565	52	28	.	.	PUNCT
ajfa-5565	53	1	hypothesis	hypothesis	NOUN
ajfa-5565	53	2	3	3	NUM
ajfa-5565	53	3	:	:	PUNCT
ajfa-5565	53	4	the	the	DET
ajfa-5565	53	5	effects	effect	NOUN
ajfa-5565	53	6	of	of	ADP
ajfa-5565	53	7	accounting	accounting	NOUN
ajfa-5565	53	8	disclosure	disclosure	NOUN
ajfa-5565	53	9	on	on	ADP
ajfa-5565	53	10	bank	bank	NOUN
ajfa-5565	53	11	loan	loan	NOUN
ajfa-5565	53	12	contracting	contracting	NOUN
ajfa-5565	53	13	terms	term	NOUN
ajfa-5565	53	14	such	such	ADJ
ajfa-5565	53	15	as	as	ADP
ajfa-5565	53	16	the	the	DET
ajfa-5565	53	17	loan	loan	NOUN
ajfa-5565	53	18	size	size	NOUN
ajfa-5565	53	19	,	,	PUNCT
ajfa-5565	53	20	the	the	DET
ajfa-5565	53	21	loan	loan	NOUN
ajfa-5565	53	22	maturity	maturity	NOUN
ajfa-5565	53	23	,	,	PUNCT
ajfa-5565	53	24	and	and	CCONJ
ajfa-5565	53	25	the	the	DET
ajfa-5565	53	26	loan	loan	NOUN
ajfa-5565	53	27	spread	spread	NOUN
ajfa-5565	53	28	,	,	PUNCT
ajfa-5565	53	29	are	be	AUX
ajfa-5565	53	30	more	more	ADV
ajfa-5565	53	31	significant	significant	ADJ
ajfa-5565	53	32	for	for	ADP
ajfa-5565	53	33	borrowers	borrower	NOUN
ajfa-5565	53	34	with	with	ADP
ajfa-5565	53	35	lower	low	ADJ
ajfa-5565	53	36	profitability	profitability	NOUN
ajfa-5565	53	37	.	.	PUNCT
ajfa-5565	54	1	2.4	2.4	NUM
ajfa-5565	54	2	company	company	NOUN
ajfa-5565	54	3	tangibility	tangibility	NOUN
ajfa-5565	54	4	tangible	tangible	ADJ
ajfa-5565	54	5	assets	asset	NOUN
ajfa-5565	54	6	can	can	AUX
ajfa-5565	54	7	reduce	reduce	VERB
ajfa-5565	54	8	firms	firm	NOUN
ajfa-5565	54	9	’	’	PART
ajfa-5565	54	10	information	information	NOUN
ajfa-5565	54	11	asymmetry	asymmetry	NOUN
ajfa-5565	54	12	problems	problem	NOUN
ajfa-5565	54	13	and	and	CCONJ
ajfa-5565	54	14	can	can	AUX
ajfa-5565	54	15	be	be	AUX
ajfa-5565	54	16	used	use	VERB
ajfa-5565	54	17	as	as	ADP
ajfa-5565	54	18	collateral	collateral	NOUN
ajfa-5565	54	19	to	to	PART
ajfa-5565	54	20	obtain	obtain	VERB
ajfa-5565	54	21	a	a	DET
ajfa-5565	54	22	loan	loan	NOUN
ajfa-5565	54	23	(	(	PUNCT
ajfa-5565	54	24	strahan	strahan	PROPN
ajfa-5565	54	25	,	,	PUNCT
ajfa-5565	54	26	1999	1999	NUM
ajfa-5565	54	27	)	)	PUNCT
ajfa-5565	54	28	.	.	PUNCT
ajfa-5565	55	1	thus	thus	ADV
ajfa-5565	55	2	,	,	PUNCT
ajfa-5565	55	3	companies	company	NOUN
ajfa-5565	55	4	with	with	ADP
ajfa-5565	55	5	higher	high	ADJ
ajfa-5565	55	6	tangibility	tangibility	NOUN
ajfa-5565	55	7	can	can	AUX
ajfa-5565	55	8	obtain	obtain	VERB
ajfa-5565	55	9	better	well	ADJ
ajfa-5565	55	10	bank	bank	NOUN
ajfa-5565	55	11	loan	loan	NOUN
ajfa-5565	55	12	contracting	contracting	NOUN
ajfa-5565	55	13	terms	term	NOUN
ajfa-5565	55	14	.	.	PUNCT
ajfa-5565	56	1	companies	company	NOUN
ajfa-5565	56	2	with	with	ADP
ajfa-5565	56	3	lower	low	ADJ
ajfa-5565	56	4	tangibility	tangibility	NOUN
ajfa-5565	56	5	have	have	VERB
ajfa-5565	56	6	more	more	ADJ
ajfa-5565	56	7	credit	credit	NOUN
ajfa-5565	56	8	risk	risk	NOUN
ajfa-5565	56	9	and	and	CCONJ
ajfa-5565	56	10	the	the	DET
ajfa-5565	56	11	influence	influence	NOUN
ajfa-5565	56	12	of	of	ADP
ajfa-5565	56	13	accounting	accounting	NOUN
ajfa-5565	56	14	disclosure	disclosure	NOUN
ajfa-5565	56	15	on	on	ADP
ajfa-5565	56	16	bank	bank	NOUN
ajfa-5565	56	17	loan	loan	NOUN
ajfa-5565	56	18	contracting	contracting	NOUN
ajfa-5565	56	19	terms	term	NOUN
ajfa-5565	56	20	should	should	AUX
ajfa-5565	56	21	be	be	AUX
ajfa-5565	56	22	more	more	ADV
ajfa-5565	56	23	pronounced	pronounced	ADJ
ajfa-5565	56	24	for	for	ADP
ajfa-5565	56	25	companies	company	NOUN
ajfa-5565	56	26	with	with	ADP
ajfa-5565	56	27	lower	low	ADJ
ajfa-5565	56	28	tangibility	tangibility	NOUN
ajfa-5565	56	29	.	.	PUNCT
ajfa-5565	57	1	hypothesis	hypothesis	NOUN
ajfa-5565	57	2	4	4	NUM
ajfa-5565	57	3	:	:	PUNCT
ajfa-5565	57	4	the	the	DET
ajfa-5565	57	5	effects	effect	NOUN
ajfa-5565	57	6	of	of	ADP
ajfa-5565	57	7	accounting	accounting	NOUN
ajfa-5565	57	8	disclosure	disclosure	NOUN
ajfa-5565	57	9	on	on	ADP
ajfa-5565	57	10	bank	bank	NOUN
ajfa-5565	57	11	loan	loan	NOUN
ajfa-5565	57	12	contracting	contracting	NOUN
ajfa-5565	57	13	terms	term	NOUN
ajfa-5565	57	14	such	such	ADJ
ajfa-5565	57	15	as	as	ADP
ajfa-5565	57	16	the	the	DET
ajfa-5565	57	17	loan	loan	NOUN
ajfa-5565	57	18	size	size	NOUN
ajfa-5565	57	19	,	,	PUNCT
ajfa-5565	57	20	the	the	DET
ajfa-5565	57	21	loan	loan	NOUN
ajfa-5565	57	22	maturity	maturity	NOUN
ajfa-5565	57	23	,	,	PUNCT
ajfa-5565	57	24	and	and	CCONJ
ajfa-5565	57	25	the	the	DET
ajfa-5565	57	26	loan	loan	NOUN
ajfa-5565	57	27	spread	spread	NOUN
ajfa-5565	57	28	,	,	PUNCT
ajfa-5565	57	29	are	be	AUX
ajfa-5565	57	30	more	more	ADV
ajfa-5565	57	31	significant	significant	ADJ
ajfa-5565	57	32	for	for	ADP
ajfa-5565	57	33	borrowers	borrower	NOUN
ajfa-5565	57	34	with	with	ADP
ajfa-5565	57	35	lower	low	ADJ
ajfa-5565	57	36	tangibility	tangibility	NOUN
ajfa-5565	57	37	.	.	PUNCT
ajfa-5565	58	1	2.5	2.5	NUM
ajfa-5565	58	2	company	company	NOUN
ajfa-5565	58	3	diversity	diversity	NOUN
ajfa-5565	58	4	diversification	diversification	NOUN
ajfa-5565	58	5	can	can	AUX
ajfa-5565	58	6	reduce	reduce	VERB
ajfa-5565	58	7	companies	company	NOUN
ajfa-5565	58	8	’	'	PUNCT
ajfa-5565	58	9	risk	risk	NOUN
ajfa-5565	58	10	because	because	SCONJ
ajfa-5565	58	11	the	the	DET
ajfa-5565	58	12	cash	cash	NOUN
ajfa-5565	58	13	flow	flow	NOUN
ajfa-5565	58	14	for	for	ADP
ajfa-5565	58	15	the	the	DET
ajfa-5565	58	16	future	future	ADJ
ajfa-5565	58	17	debt	debt	NOUN
ajfa-5565	58	18	repayment	repayment	NOUN
ajfa-5565	58	19	can	can	AUX
ajfa-5565	58	20	be	be	AUX
ajfa-5565	58	21	generated	generate	VERB
ajfa-5565	58	22	by	by	ADP
ajfa-5565	58	23	several	several	ADJ
ajfa-5565	58	24	separate	separate	ADJ
ajfa-5565	58	25	business	business	NOUN
ajfa-5565	58	26	lines	line	NOUN
ajfa-5565	58	27	.	.	PUNCT
ajfa-5565	59	1	thus	thus	ADV
ajfa-5565	59	2	,	,	PUNCT
ajfa-5565	59	3	companies	company	NOUN
ajfa-5565	59	4	with	with	ADP
ajfa-5565	59	5	higher	high	ADJ
ajfa-5565	59	6	diversification	diversification	NOUN
ajfa-5565	59	7	can	can	AUX
ajfa-5565	59	8	obtain	obtain	VERB
ajfa-5565	59	9	better	well	ADJ
ajfa-5565	59	10	bank	bank	NOUN
ajfa-5565	59	11	loan	loan	NOUN
ajfa-5565	59	12	contracting	contracting	NOUN
ajfa-5565	59	13	terms	term	NOUN
ajfa-5565	59	14	.	.	PUNCT
ajfa-5565	60	1	companies	company	NOUN
ajfa-5565	60	2	with	with	ADP
ajfa-5565	60	3	lower	low	ADJ
ajfa-5565	60	4	diversification	diversification	NOUN
ajfa-5565	60	5	have	have	VERB
ajfa-5565	60	6	more	more	ADJ
ajfa-5565	60	7	credit	credit	NOUN
ajfa-5565	60	8	risk	risk	NOUN
ajfa-5565	60	9	and	and	CCONJ
ajfa-5565	60	10	the	the	DET
ajfa-5565	60	11	influence	influence	NOUN
ajfa-5565	60	12	of	of	ADP
ajfa-5565	60	13	accounting	accounting	NOUN
ajfa-5565	60	14	disclosure	disclosure	NOUN
ajfa-5565	60	15	on	on	ADP
ajfa-5565	60	16	bank	bank	NOUN
ajfa-5565	60	17	loan	loan	NOUN
ajfa-5565	60	18	contracting	contracting	NOUN
ajfa-5565	60	19	terms	term	NOUN
ajfa-5565	60	20	should	should	AUX
ajfa-5565	60	21	be	be	AUX
ajfa-5565	60	22	more	more	ADV
ajfa-5565	60	23	pronounced	pronounced	ADJ
ajfa-5565	60	24	for	for	ADP
ajfa-5565	60	25	companies	company	NOUN
ajfa-5565	60	26	with	with	ADP
ajfa-5565	60	27	lower	low	ADJ
ajfa-5565	60	28	diversification	diversification	NOUN
ajfa-5565	60	29	.	.	PUNCT
ajfa-5565	61	1	hypothesis	hypothesis	NOUN
ajfa-5565	61	2	5	5	NUM
ajfa-5565	61	3	:	:	PUNCT
ajfa-5565	61	4	the	the	DET
ajfa-5565	61	5	effects	effect	NOUN
ajfa-5565	61	6	of	of	ADP
ajfa-5565	61	7	accounting	accounting	NOUN
ajfa-5565	61	8	disclosure	disclosure	NOUN
ajfa-5565	61	9	on	on	ADP
ajfa-5565	61	10	bank	bank	NOUN
ajfa-5565	61	11	loan	loan	NOUN
ajfa-5565	61	12	contracting	contracting	NOUN
ajfa-5565	61	13	terms	term	NOUN
ajfa-5565	61	14	such	such	ADJ
ajfa-5565	61	15	as	as	ADP
ajfa-5565	61	16	the	the	DET
ajfa-5565	61	17	loan	loan	NOUN
ajfa-5565	61	18	size	size	NOUN
ajfa-5565	61	19	,	,	PUNCT
ajfa-5565	61	20	the	the	DET
ajfa-5565	61	21	loan	loan	NOUN
ajfa-5565	61	22	maturity	maturity	NOUN
ajfa-5565	61	23	,	,	PUNCT
ajfa-5565	61	24	and	and	CCONJ
ajfa-5565	61	25	the	the	DET
ajfa-5565	61	26	loan	loan	NOUN
ajfa-5565	61	27	spread	spread	NOUN
ajfa-5565	61	28	,	,	PUNCT
ajfa-5565	61	29	are	be	AUX
ajfa-5565	61	30	more	more	ADV
ajfa-5565	61	31	significant	significant	ADJ
ajfa-5565	61	32	for	for	ADP
ajfa-5565	61	33	borrowers	borrower	NOUN
ajfa-5565	61	34	with	with	ADP
ajfa-5565	61	35	less	less	ADJ
ajfa-5565	61	36	diversity	diversity	NOUN
ajfa-5565	61	37	.	.	PUNCT
ajfa-5565	62	1	2.6	2.6	NUM
ajfa-5565	62	2	company	company	NOUN
ajfa-5565	62	3	maturity	maturity	NOUN
ajfa-5565	62	4	companies	company	NOUN
ajfa-5565	62	5	with	with	ADP
ajfa-5565	62	6	a	a	DET
ajfa-5565	62	7	long	long	ADJ
ajfa-5565	62	8	history	history	NOUN
ajfa-5565	62	9	are	be	AUX
ajfa-5565	62	10	more	more	ADV
ajfa-5565	62	11	likely	likely	ADJ
ajfa-5565	62	12	to	to	PART
ajfa-5565	62	13	have	have	VERB
ajfa-5565	62	14	a	a	DET
ajfa-5565	62	15	good	good	ADJ
ajfa-5565	62	16	reputation	reputation	NOUN
ajfa-5565	62	17	in	in	ADP
ajfa-5565	62	18	the	the	DET
ajfa-5565	62	19	capital	capital	NOUN
ajfa-5565	62	20	market	market	NOUN
ajfa-5565	62	21	and	and	CCONJ
ajfa-5565	62	22	are	be	AUX
ajfa-5565	62	23	more	more	ADV
ajfa-5565	62	24	competitive	competitive	ADJ
ajfa-5565	62	25	in	in	ADP
ajfa-5565	62	26	their	their	PRON
ajfa-5565	62	27	own	own	ADJ
ajfa-5565	62	28	industry	industry	NOUN
ajfa-5565	62	29	.	.	PUNCT
ajfa-5565	63	1	thus	thus	ADV
ajfa-5565	63	2	,	,	PUNCT
ajfa-5565	63	3	companies	company	NOUN
ajfa-5565	63	4	with	with	ADP
ajfa-5565	63	5	a	a	DET
ajfa-5565	63	6	long	long	ADJ
ajfa-5565	63	7	history	history	NOUN
ajfa-5565	63	8	can	can	AUX
ajfa-5565	63	9	obtain	obtain	VERB
ajfa-5565	63	10	better	well	ADJ
ajfa-5565	63	11	bank	bank	NOUN
ajfa-5565	63	12	loan	loan	NOUN
ajfa-5565	63	13	contracting	contracting	NOUN
ajfa-5565	63	14	terms	term	NOUN
ajfa-5565	63	15	.	.	PUNCT
ajfa-5565	64	1	companies	company	NOUN
ajfa-5565	64	2	with	with	ADP
ajfa-5565	64	3	a	a	DET
ajfa-5565	64	4	short	short	ADJ
ajfa-5565	64	5	history	history	NOUN
ajfa-5565	64	6	have	have	VERB
ajfa-5565	64	7	more	more	ADJ
ajfa-5565	64	8	credit	credit	NOUN
ajfa-5565	64	9	risk	risk	NOUN
ajfa-5565	64	10	and	and	CCONJ
ajfa-5565	64	11	the	the	DET
ajfa-5565	64	12	influence	influence	NOUN
ajfa-5565	64	13	of	of	ADP
ajfa-5565	64	14	accounting	accounting	NOUN
ajfa-5565	64	15	disclosure	disclosure	NOUN
ajfa-5565	64	16	on	on	ADP
ajfa-5565	64	17	bank	bank	NOUN
ajfa-5565	64	18	loan	loan	NOUN
ajfa-5565	64	19	contracting	contracting	NOUN
ajfa-5565	64	20	terms	term	NOUN
ajfa-5565	64	21	should	should	AUX
ajfa-5565	64	22	be	be	AUX
ajfa-5565	64	23	more	more	ADV
ajfa-5565	64	24	pronounced	pronounced	ADJ
ajfa-5565	64	25	for	for	ADP
ajfa-5565	64	26	companies	company	NOUN
ajfa-5565	64	27	with	with	ADP
ajfa-5565	64	28	younger	young	ADJ
ajfa-5565	64	29	age	age	NOUN
ajfa-5565	64	30	.	.	PUNCT
ajfa-5565	65	1	hypothesis	hypothesis	NOUN
ajfa-5565	65	2	6	6	NUM
ajfa-5565	65	3	:	:	PUNCT
ajfa-5565	65	4	the	the	DET
ajfa-5565	65	5	effects	effect	NOUN
ajfa-5565	65	6	of	of	ADP
ajfa-5565	65	7	accounting	accounting	NOUN
ajfa-5565	65	8	disclosure	disclosure	NOUN
ajfa-5565	65	9	on	on	ADP
ajfa-5565	65	10	bank	bank	NOUN
ajfa-5565	65	11	loan	loan	NOUN
ajfa-5565	65	12	contracting	contracting	NOUN
ajfa-5565	65	13	terms	term	NOUN
ajfa-5565	65	14	such	such	ADJ
ajfa-5565	65	15	as	as	ADP
ajfa-5565	65	16	the	the	DET
ajfa-5565	65	17	asian	asian	ADJ
ajfa-5565	65	18	journal	journal	NOUN
ajfa-5565	65	19	of	of	ADP
ajfa-5565	65	20	finance	finance	PROPN
ajfa-5565	65	21	&	&	CCONJ
ajfa-5565	65	22	accounting	accounting	PROPN
ajfa-5565	65	23	issn	issn	PROPN
ajfa-5565	65	24	1946	1946	NUM
ajfa-5565	65	25	-	-	PUNCT
ajfa-5565	65	26	052x	052x	PROPN
ajfa-5565	65	27	2014	2014	NUM
ajfa-5565	65	28	,	,	PUNCT
ajfa-5565	65	29	vol	vol	NOUN
ajfa-5565	65	30	.	.	PROPN
ajfa-5565	66	1	6	6	NUM
ajfa-5565	66	2	,	,	PUNCT
ajfa-5565	66	3	no	no	INTJ
ajfa-5565	66	4	.	.	NOUN
ajfa-5565	66	5	1	1	NUM
ajfa-5565	66	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	66	7	445	445	NUM
ajfa-5565	66	8	loan	loan	NOUN
ajfa-5565	66	9	size	size	NOUN
ajfa-5565	66	10	,	,	PUNCT
ajfa-5565	66	11	the	the	DET
ajfa-5565	66	12	loan	loan	NOUN
ajfa-5565	66	13	maturity	maturity	NOUN
ajfa-5565	66	14	,	,	PUNCT
ajfa-5565	66	15	and	and	CCONJ
ajfa-5565	66	16	the	the	DET
ajfa-5565	66	17	loan	loan	NOUN
ajfa-5565	66	18	spread	spread	NOUN
ajfa-5565	66	19	,	,	PUNCT
ajfa-5565	66	20	are	be	AUX
ajfa-5565	66	21	more	more	ADV
ajfa-5565	66	22	significant	significant	ADJ
ajfa-5565	66	23	for	for	ADP
ajfa-5565	66	24	borrowers	borrower	NOUN
ajfa-5565	66	25	with	with	ADP
ajfa-5565	66	26	younger	young	ADJ
ajfa-5565	66	27	age	age	NOUN
ajfa-5565	66	28	.	.	PUNCT
ajfa-5565	67	1	2.7	2.7	NUM
ajfa-5565	67	2	company	company	NOUN
ajfa-5565	67	3	lending	lending	NOUN
ajfa-5565	67	4	relationship	relationship	NOUN
ajfa-5565	67	5	companies	company	NOUN
ajfa-5565	67	6	with	with	ADP
ajfa-5565	67	7	a	a	DET
ajfa-5565	67	8	longer	long	ADJ
ajfa-5565	67	9	lending	lending	NOUN
ajfa-5565	67	10	relationship	relationship	NOUN
ajfa-5565	67	11	are	be	AUX
ajfa-5565	67	12	more	more	ADV
ajfa-5565	67	13	likely	likely	ADJ
ajfa-5565	67	14	to	to	PART
ajfa-5565	67	15	have	have	VERB
ajfa-5565	67	16	a	a	DET
ajfa-5565	67	17	less	less	ADJ
ajfa-5565	67	18	information	information	NOUN
ajfa-5565	67	19	asymmetry	asymmetry	NOUN
ajfa-5565	67	20	problem	problem	NOUN
ajfa-5565	67	21	because	because	SCONJ
ajfa-5565	67	22	banks	bank	NOUN
ajfa-5565	67	23	are	be	AUX
ajfa-5565	67	24	more	more	ADV
ajfa-5565	67	25	familiar	familiar	ADJ
ajfa-5565	67	26	with	with	ADP
ajfa-5565	67	27	these	these	DET
ajfa-5565	67	28	companies	company	NOUN
ajfa-5565	67	29	(	(	PUNCT
ajfa-5565	67	30	benston	benston	NOUN
ajfa-5565	67	31	and	and	CCONJ
ajfa-5565	67	32	smith	smith	PROPN
ajfa-5565	67	33	,	,	PUNCT
ajfa-5565	67	34	1976	1976	NUM
ajfa-5565	67	35	;	;	PUNCT
ajfa-5565	67	36	fama	fama	NOUN
ajfa-5565	67	37	,	,	PUNCT
ajfa-5565	67	38	1985	1985	NUM
ajfa-5565	67	39	)	)	PUNCT
ajfa-5565	67	40	.	.	PUNCT
ajfa-5565	68	1	thus	thus	ADV
ajfa-5565	68	2	,	,	PUNCT
ajfa-5565	68	3	companies	company	NOUN
ajfa-5565	68	4	with	with	ADP
ajfa-5565	68	5	a	a	DET
ajfa-5565	68	6	long	long	ADJ
ajfa-5565	68	7	lending	lending	NOUN
ajfa-5565	68	8	history	history	NOUN
ajfa-5565	68	9	can	can	AUX
ajfa-5565	68	10	obtain	obtain	VERB
ajfa-5565	68	11	better	well	ADJ
ajfa-5565	68	12	bank	bank	NOUN
ajfa-5565	68	13	loan	loan	NOUN
ajfa-5565	68	14	contracting	contracting	NOUN
ajfa-5565	68	15	terms	term	NOUN
ajfa-5565	68	16	.	.	PUNCT
ajfa-5565	69	1	companies	company	NOUN
ajfa-5565	69	2	with	with	ADP
ajfa-5565	69	3	a	a	DET
ajfa-5565	69	4	short	short	ADJ
ajfa-5565	69	5	lending	lending	NOUN
ajfa-5565	69	6	have	have	VERB
ajfa-5565	69	7	more	more	ADJ
ajfa-5565	69	8	credit	credit	NOUN
ajfa-5565	69	9	risk	risk	NOUN
ajfa-5565	69	10	and	and	CCONJ
ajfa-5565	69	11	the	the	DET
ajfa-5565	69	12	influence	influence	NOUN
ajfa-5565	69	13	of	of	ADP
ajfa-5565	69	14	accounting	accounting	NOUN
ajfa-5565	69	15	disclosure	disclosure	NOUN
ajfa-5565	69	16	on	on	ADP
ajfa-5565	69	17	bank	bank	NOUN
ajfa-5565	69	18	loan	loan	NOUN
ajfa-5565	69	19	contracting	contracting	NOUN
ajfa-5565	69	20	terms	term	NOUN
ajfa-5565	69	21	should	should	AUX
ajfa-5565	69	22	be	be	AUX
ajfa-5565	69	23	more	more	ADV
ajfa-5565	69	24	pronounced	pronounced	ADJ
ajfa-5565	69	25	for	for	ADP
ajfa-5565	69	26	companies	company	NOUN
ajfa-5565	69	27	with	with	ADP
ajfa-5565	69	28	less	less	ADJ
ajfa-5565	69	29	lending	lending	NOUN
ajfa-5565	69	30	relationship	relationship	NOUN
ajfa-5565	69	31	.	.	PUNCT
ajfa-5565	70	1	hypothesis	hypothesis	NOUN
ajfa-5565	70	2	7	7	NUM
ajfa-5565	70	3	:	:	PUNCT
ajfa-5565	70	4	the	the	DET
ajfa-5565	70	5	effects	effect	NOUN
ajfa-5565	70	6	of	of	ADP
ajfa-5565	70	7	accounting	accounting	NOUN
ajfa-5565	70	8	disclosure	disclosure	NOUN
ajfa-5565	70	9	on	on	ADP
ajfa-5565	70	10	bank	bank	NOUN
ajfa-5565	70	11	loan	loan	NOUN
ajfa-5565	70	12	contracting	contracting	NOUN
ajfa-5565	70	13	terms	term	NOUN
ajfa-5565	70	14	such	such	ADJ
ajfa-5565	70	15	as	as	ADP
ajfa-5565	70	16	the	the	DET
ajfa-5565	70	17	loan	loan	NOUN
ajfa-5565	70	18	size	size	NOUN
ajfa-5565	70	19	,	,	PUNCT
ajfa-5565	70	20	the	the	DET
ajfa-5565	70	21	loan	loan	NOUN
ajfa-5565	70	22	maturity	maturity	NOUN
ajfa-5565	70	23	,	,	PUNCT
ajfa-5565	70	24	and	and	CCONJ
ajfa-5565	70	25	the	the	DET
ajfa-5565	70	26	loan	loan	NOUN
ajfa-5565	70	27	spread	spread	NOUN
ajfa-5565	70	28	,	,	PUNCT
ajfa-5565	70	29	are	be	AUX
ajfa-5565	70	30	more	more	ADV
ajfa-5565	70	31	significant	significant	ADJ
ajfa-5565	70	32	for	for	ADP
ajfa-5565	70	33	borrowers	borrower	NOUN
ajfa-5565	70	34	with	with	ADP
ajfa-5565	70	35	less	less	ADJ
ajfa-5565	70	36	lending	lending	NOUN
ajfa-5565	70	37	relationship	relationship	NOUN
ajfa-5565	70	38	.	.	PUNCT
ajfa-5565	71	1	3	3	X
ajfa-5565	71	2	.	.	X
ajfa-5565	71	3	sample	sample	NOUN
ajfa-5565	71	4	,	,	PUNCT
ajfa-5565	71	5	variable	variable	ADJ
ajfa-5565	71	6	construction	construction	NOUN
ajfa-5565	71	7	,	,	PUNCT
ajfa-5565	71	8	and	and	CCONJ
ajfa-5565	71	9	summary	summary	NOUN
ajfa-5565	71	10	statistics	statistic	NOUN
ajfa-5565	71	11	3.1	3.1	NUM
ajfa-5565	71	12	sample	sample	NOUN
ajfa-5565	71	13	and	and	CCONJ
ajfa-5565	71	14	variable	variable	ADJ
ajfa-5565	71	15	construction	construction	NOUN
ajfa-5565	71	16	our	our	PRON
ajfa-5565	71	17	sample	sample	NOUN
ajfa-5565	71	18	period	period	NOUN
ajfa-5565	71	19	is	be	AUX
ajfa-5565	71	20	from	from	ADP
ajfa-5565	71	21	2000	2000	NUM
ajfa-5565	71	22	to	to	ADP
ajfa-5565	71	23	2007	2007	NUM
ajfa-5565	71	24	,	,	PUNCT
ajfa-5565	71	25	which	which	PRON
ajfa-5565	71	26	exclude	exclude	VERB
ajfa-5565	71	27	the	the	DET
ajfa-5565	71	28	u.s	u.s	PROPN
ajfa-5565	71	29	.	.	PROPN
ajfa-5565	71	30	financial	financial	ADJ
ajfa-5565	71	31	crisis	crisis	NOUN
ajfa-5565	71	32	period	period	NOUN
ajfa-5565	71	33	of	of	ADP
ajfa-5565	71	34	2008	2008	NUM
ajfa-5565	71	35	.	.	PUNCT
ajfa-5565	72	1	our	our	PRON
ajfa-5565	72	2	sample	sample	NOUN
ajfa-5565	72	3	covers	cover	VERB
ajfa-5565	72	4	11	11	NUM
ajfa-5565	72	5	economies	economy	NOUN
ajfa-5565	72	6	:	:	PUNCT
ajfa-5565	72	7	brazil	brazil	PROPN
ajfa-5565	72	8	,	,	PUNCT
ajfa-5565	72	9	chile	chile	PROPN
ajfa-5565	72	10	,	,	PUNCT
ajfa-5565	72	11	hong	hong	PROPN
ajfa-5565	72	12	kong	kong	PROPN
ajfa-5565	72	13	,	,	PUNCT
ajfa-5565	72	14	india	india	PROPN
ajfa-5565	72	15	,	,	PUNCT
ajfa-5565	72	16	south	south	PROPN
ajfa-5565	72	17	korea	korea	PROPN
ajfa-5565	72	18	,	,	PUNCT
ajfa-5565	72	19	malaysia	malaysia	PROPN
ajfa-5565	72	20	,	,	PUNCT
ajfa-5565	72	21	the	the	DET
ajfa-5565	72	22	philippines	philippine	NOUN
ajfa-5565	72	23	,	,	PUNCT
ajfa-5565	72	24	singapore	singapore	PROPN
ajfa-5565	72	25	,	,	PUNCT
ajfa-5565	72	26	south	south	PROPN
ajfa-5565	72	27	africa	africa	PROPN
ajfa-5565	72	28	,	,	PUNCT
ajfa-5565	72	29	taiwan	taiwan	PROPN
ajfa-5565	72	30	,	,	PUNCT
ajfa-5565	72	31	and	and	CCONJ
ajfa-5565	72	32	thailand	thailand	PROPN
ajfa-5565	72	33	.	.	PUNCT
ajfa-5565	73	1	our	our	PRON
ajfa-5565	73	2	sample	sample	NOUN
ajfa-5565	73	3	includes	include	VERB
ajfa-5565	73	4	436	436	NUM
ajfa-5565	73	5	loans	loan	NOUN
ajfa-5565	73	6	for	for	ADP
ajfa-5565	73	7	103	103	NUM
ajfa-5565	73	8	firms	firm	NOUN
ajfa-5565	73	9	.	.	PUNCT
ajfa-5565	74	1	following	follow	VERB
ajfa-5565	74	2	the	the	DET
ajfa-5565	74	3	existing	exist	VERB
ajfa-5565	74	4	literature	literature	NOUN
ajfa-5565	74	5	(	(	PUNCT
ajfa-5565	74	6	e.g.	e.g.	ADV
ajfa-5565	74	7	,	,	PUNCT
ajfa-5565	74	8	francis	francis	PROPN
ajfa-5565	74	9	et	et	PROPN
ajfa-5565	74	10	al	al	PROPN
ajfa-5565	74	11	.	.	PROPN
ajfa-5565	74	12	,	,	PUNCT
ajfa-5565	74	13	2012	2012	NUM
ajfa-5565	74	14	;	;	PUNCT
ajfa-5565	74	15	hasan	hasan	PROPN
ajfa-5565	74	16	and	and	CCONJ
ajfa-5565	74	17	song	song	NOUN
ajfa-5565	74	18	,	,	PUNCT
ajfa-5565	74	19	2014	2014	NUM
ajfa-5565	74	20	;	;	PUNCT
ajfa-5565	74	21	klapper	klapper	NOUN
ajfa-5565	74	22	and	and	CCONJ
ajfa-5565	74	23	love	love	NOUN
ajfa-5565	74	24	,	,	PUNCT
ajfa-5565	74	25	2004	2004	NUM
ajfa-5565	74	26	)	)	PUNCT
ajfa-5565	74	27	,	,	PUNCT
ajfa-5565	74	28	we	we	PRON
ajfa-5565	74	29	define	define	VERB
ajfa-5565	74	30	the	the	DET
ajfa-5565	74	31	variable	variable	ADJ
ajfa-5565	74	32	company_disclosure	company_disclosure	NOUN
ajfa-5565	74	33	as	as	ADP
ajfa-5565	74	34	the	the	DET
ajfa-5565	74	35	total	total	ADJ
ajfa-5565	74	36	value	value	NOUN
ajfa-5565	74	37	of	of	ADP
ajfa-5565	74	38	the	the	DET
ajfa-5565	74	39	answers	answer	NOUN
ajfa-5565	74	40	to	to	ADP
ajfa-5565	74	41	the	the	DET
ajfa-5565	74	42	questions	question	NOUN
ajfa-5565	74	43	in	in	ADP
ajfa-5565	74	44	the	the	DET
ajfa-5565	74	45	transparency	transparency	NOUN
ajfa-5565	74	46	category	category	NOUN
ajfa-5565	74	47	of	of	ADP
ajfa-5565	74	48	the	the	DET
ajfa-5565	74	49	2000	2000	NUM
ajfa-5565	74	50	survey	survey	NOUN
ajfa-5565	74	51	by	by	ADP
ajfa-5565	74	52	credit	credit	NOUN
ajfa-5565	74	53	lyonnais	lyonnais	PROPN
ajfa-5565	74	54	securities	securities	PROPN
ajfa-5565	74	55	asia	asia	PROPN
ajfa-5565	74	56	(	(	PUNCT
ajfa-5565	74	57	clsa	clsa	PROPN
ajfa-5565	74	58	)	)	PUNCT
ajfa-5565	74	59	.	.	PUNCT
ajfa-5565	75	1	we	we	PRON
ajfa-5565	75	2	construct	construct	VERB
ajfa-5565	75	3	the	the	DET
ajfa-5565	75	4	variable	variable	ADJ
ajfa-5565	75	5	company_governance	company_governance	NOUN
ajfa-5565	75	6	as	as	ADP
ajfa-5565	75	7	the	the	DET
ajfa-5565	75	8	average	average	ADJ
ajfa-5565	75	9	value	value	NOUN
ajfa-5565	75	10	of	of	ADP
ajfa-5565	75	11	the	the	DET
ajfa-5565	75	12	answers	answer	NOUN
ajfa-5565	75	13	to	to	ADP
ajfa-5565	75	14	the	the	DET
ajfa-5565	75	15	questions	question	NOUN
ajfa-5565	75	16	in	in	ADP
ajfa-5565	75	17	the	the	DET
ajfa-5565	75	18	management	management	NOUN
ajfa-5565	75	19	discipline	discipline	NOUN
ajfa-5565	75	20	,	,	PUNCT
ajfa-5565	75	21	independence	independence	NOUN
ajfa-5565	75	22	,	,	PUNCT
ajfa-5565	75	23	accountability	accountability	NOUN
ajfa-5565	75	24	,	,	PUNCT
ajfa-5565	75	25	responsibility	responsibility	NOUN
ajfa-5565	75	26	,	,	PUNCT
ajfa-5565	75	27	and	and	CCONJ
ajfa-5565	75	28	fairness	fairness	NOUN
ajfa-5565	75	29	categories	category	NOUN
ajfa-5565	75	30	of	of	ADP
ajfa-5565	75	31	the	the	DET
ajfa-5565	75	32	2000	2000	NUM
ajfa-5565	75	33	clsa	clsa	NOUN
ajfa-5565	75	34	survey	survey	NOUN
ajfa-5565	75	35	.	.	PUNCT
ajfa-5565	76	1	our	our	PRON
ajfa-5565	76	2	borrower	borrower	NOUN
ajfa-5565	76	3	characteristics	characteristic	NOUN
ajfa-5565	76	4	are	be	AUX
ajfa-5565	76	5	from	from	ADP
ajfa-5565	76	6	the	the	DET
ajfa-5565	76	7	worldscope	worldscope	NOUN
ajfa-5565	76	8	database	database	NOUN
ajfa-5565	76	9	and	and	CCONJ
ajfa-5565	76	10	the	the	DET
ajfa-5565	76	11	company	company	NOUN
ajfa-5565	76	12	website	website	NOUN
ajfa-5565	76	13	.	.	PUNCT
ajfa-5565	77	1	we	we	PRON
ajfa-5565	77	2	define	define	VERB
ajfa-5565	77	3	the	the	DET
ajfa-5565	77	4	variable	variable	NOUN
ajfa-5565	77	5	company_size	company_size	VERB
ajfa-5565	77	6	as	as	ADP
ajfa-5565	77	7	the	the	DET
ajfa-5565	77	8	logarithm	logarithm	NOUN
ajfa-5565	77	9	of	of	ADP
ajfa-5565	77	10	total	total	ADJ
ajfa-5565	77	11	assets	asset	NOUN
ajfa-5565	77	12	.	.	PUNCT
ajfa-5565	78	1	the	the	DET
ajfa-5565	78	2	variable	variable	NOUN
ajfa-5565	78	3	size_dummy	size_dummy	VERB
ajfa-5565	78	4	is	be	AUX
ajfa-5565	78	5	equal	equal	ADJ
ajfa-5565	78	6	to	to	ADP
ajfa-5565	78	7	one	one	NUM
ajfa-5565	78	8	if	if	SCONJ
ajfa-5565	78	9	a	a	DET
ajfa-5565	78	10	company	company	NOUN
ajfa-5565	78	11	has	have	VERB
ajfa-5565	78	12	more	more	ADJ
ajfa-5565	78	13	than	than	ADP
ajfa-5565	78	14	the	the	DET
ajfa-5565	78	15	median	median	ADJ
ajfa-5565	78	16	value	value	NOUN
ajfa-5565	78	17	of	of	ADP
ajfa-5565	78	18	company_size	company_size	NOUN
ajfa-5565	78	19	and	and	CCONJ
ajfa-5565	78	20	zero	zero	NUM
ajfa-5565	78	21	otherwise	otherwise	ADV
ajfa-5565	78	22	.	.	PUNCT
ajfa-5565	79	1	we	we	PRON
ajfa-5565	79	2	construct	construct	VERB
ajfa-5565	79	3	the	the	DET
ajfa-5565	79	4	variable	variable	ADJ
ajfa-5565	79	5	company_leverage	company_leverage	NOUN
ajfa-5565	79	6	as	as	ADP
ajfa-5565	79	7	total	total	ADJ
ajfa-5565	79	8	liability	liability	NOUN
ajfa-5565	79	9	scaled	scale	VERB
ajfa-5565	79	10	by	by	ADP
ajfa-5565	79	11	total	total	ADJ
ajfa-5565	79	12	assets	asset	NOUN
ajfa-5565	79	13	.	.	PUNCT
ajfa-5565	80	1	the	the	DET
ajfa-5565	80	2	variable	variable	ADJ
ajfa-5565	80	3	leverage_dummy	leverage_dummy	ADJ
ajfa-5565	80	4	is	be	AUX
ajfa-5565	80	5	equal	equal	ADJ
ajfa-5565	80	6	to	to	ADP
ajfa-5565	80	7	one	one	NUM
ajfa-5565	80	8	if	if	SCONJ
ajfa-5565	80	9	a	a	DET
ajfa-5565	80	10	company	company	NOUN
ajfa-5565	80	11	has	have	VERB
ajfa-5565	80	12	more	more	ADJ
ajfa-5565	80	13	than	than	ADP
ajfa-5565	80	14	the	the	DET
ajfa-5565	80	15	median	median	ADJ
ajfa-5565	80	16	value	value	NOUN
ajfa-5565	80	17	of	of	ADP
ajfa-5565	80	18	company_leverage	company_leverage	NOUN
ajfa-5565	80	19	and	and	CCONJ
ajfa-5565	80	20	zero	zero	NUM
ajfa-5565	80	21	otherwise	otherwise	ADV
ajfa-5565	80	22	.	.	PUNCT
ajfa-5565	81	1	the	the	DET
ajfa-5565	81	2	variable	variable	ADJ
ajfa-5565	81	3	company_profitability	company_profitability	PROPN
ajfa-5565	81	4	is	be	AUX
ajfa-5565	81	5	defined	define	VERB
ajfa-5565	81	6	as	as	ADP
ajfa-5565	81	7	earnings	earning	NOUN
ajfa-5565	81	8	scaled	scale	VERB
ajfa-5565	81	9	by	by	ADP
ajfa-5565	81	10	total	total	ADJ
ajfa-5565	81	11	assets	asset	NOUN
ajfa-5565	81	12	.	.	PUNCT
ajfa-5565	82	1	the	the	DET
ajfa-5565	82	2	variable	variable	ADJ
ajfa-5565	82	3	profitability_dummy	profitability_dummy	NOUN
ajfa-5565	82	4	is	be	AUX
ajfa-5565	82	5	equal	equal	ADJ
ajfa-5565	82	6	to	to	ADP
ajfa-5565	82	7	one	one	NUM
ajfa-5565	82	8	if	if	SCONJ
ajfa-5565	82	9	a	a	DET
ajfa-5565	82	10	company	company	NOUN
ajfa-5565	82	11	has	have	VERB
ajfa-5565	82	12	more	more	ADJ
ajfa-5565	82	13	than	than	ADP
ajfa-5565	82	14	the	the	DET
ajfa-5565	82	15	median	median	ADJ
ajfa-5565	82	16	value	value	NOUN
ajfa-5565	82	17	of	of	ADP
ajfa-5565	82	18	company_profitability	company_profitability	PROPN
ajfa-5565	82	19	and	and	CCONJ
ajfa-5565	82	20	zero	zero	NUM
ajfa-5565	82	21	otherwise	otherwise	ADV
ajfa-5565	82	22	.	.	PUNCT
ajfa-5565	83	1	we	we	PRON
ajfa-5565	83	2	define	define	VERB
ajfa-5565	83	3	the	the	DET
ajfa-5565	83	4	variable	variable	ADJ
ajfa-5565	83	5	company_tangibility	company_tangibility	NOUN
ajfa-5565	83	6	as	as	SCONJ
ajfa-5565	83	7	pp&e	pp&e	PROPN
ajfa-5565	83	8	scaled	scale	VERB
ajfa-5565	83	9	by	by	ADP
ajfa-5565	83	10	total	total	ADJ
ajfa-5565	83	11	assets	asset	NOUN
ajfa-5565	83	12	.	.	PUNCT
ajfa-5565	84	1	the	the	DET
ajfa-5565	84	2	variable	variable	ADJ
ajfa-5565	84	3	tangibility_dummy	tangibility_dummy	PROPN
ajfa-5565	84	4	is	be	AUX
ajfa-5565	84	5	equal	equal	ADJ
ajfa-5565	84	6	to	to	ADP
ajfa-5565	84	7	one	one	NUM
ajfa-5565	84	8	if	if	SCONJ
ajfa-5565	84	9	a	a	DET
ajfa-5565	84	10	company	company	NOUN
ajfa-5565	84	11	has	have	VERB
ajfa-5565	84	12	more	more	ADJ
ajfa-5565	84	13	than	than	ADP
ajfa-5565	84	14	the	the	DET
ajfa-5565	84	15	median	median	ADJ
ajfa-5565	84	16	value	value	NOUN
ajfa-5565	84	17	of	of	ADP
ajfa-5565	84	18	company_tangibility	company_tangibility	NOUN
ajfa-5565	84	19	and	and	CCONJ
ajfa-5565	84	20	zero	zero	NUM
ajfa-5565	84	21	otherwise	otherwise	ADV
ajfa-5565	84	22	.	.	PUNCT
ajfa-5565	85	1	we	we	PRON
ajfa-5565	85	2	construct	construct	VERB
ajfa-5565	85	3	the	the	DET
ajfa-5565	85	4	variable	variable	ADJ
ajfa-5565	85	5	company_diversification	company_diversification	NOUN
ajfa-5565	85	6	,	,	PUNCT
ajfa-5565	85	7	which	which	PRON
ajfa-5565	85	8	is	be	AUX
ajfa-5565	85	9	equal	equal	ADJ
ajfa-5565	85	10	to	to	ADP
ajfa-5565	85	11	one	one	NUM
ajfa-5565	85	12	if	if	SCONJ
ajfa-5565	85	13	a	a	DET
ajfa-5565	85	14	company	company	NOUN
ajfa-5565	85	15	has	have	VERB
ajfa-5565	85	16	more	more	ADJ
ajfa-5565	85	17	than	than	ADP
ajfa-5565	85	18	one	one	NUM
ajfa-5565	85	19	segment	segment	NOUN
ajfa-5565	85	20	and	and	CCONJ
ajfa-5565	85	21	zero	zero	NUM
ajfa-5565	85	22	otherwise	otherwise	ADV
ajfa-5565	85	23	.	.	PUNCT
ajfa-5565	86	1	the	the	DET
ajfa-5565	86	2	variable	variable	ADJ
ajfa-5565	86	3	diversification_dummy	diversification_dummy	PROPN
ajfa-5565	86	4	is	be	AUX
ajfa-5565	86	5	equal	equal	ADJ
ajfa-5565	86	6	to	to	ADP
ajfa-5565	86	7	one	one	NUM
ajfa-5565	86	8	if	if	SCONJ
ajfa-5565	86	9	company_diversification	company_diversification	NOUN
ajfa-5565	86	10	is	be	AUX
ajfa-5565	86	11	equal	equal	ADJ
ajfa-5565	86	12	to	to	ADP
ajfa-5565	86	13	one	one	NUM
ajfa-5565	86	14	and	and	CCONJ
ajfa-5565	86	15	zero	zero	NUM
ajfa-5565	86	16	otherwise	otherwise	ADV
ajfa-5565	86	17	.	.	PUNCT
ajfa-5565	87	1	the	the	DET
ajfa-5565	87	2	variable	variable	ADJ
ajfa-5565	87	3	company_maturity	company_maturity	PROPN
ajfa-5565	87	4	is	be	AUX
ajfa-5565	87	5	defined	define	VERB
ajfa-5565	87	6	as	as	ADP
ajfa-5565	87	7	the	the	DET
ajfa-5565	87	8	number	number	NOUN
ajfa-5565	87	9	of	of	ADP
ajfa-5565	87	10	years	year	NOUN
ajfa-5565	87	11	since	since	SCONJ
ajfa-5565	87	12	their	their	PRON
ajfa-5565	87	13	ipo	ipo	NOUN
ajfa-5565	87	14	.	.	PUNCT
ajfa-5565	88	1	the	the	DET
ajfa-5565	88	2	variable	variable	ADJ
ajfa-5565	88	3	asian	asian	ADJ
ajfa-5565	88	4	journal	journal	NOUN
ajfa-5565	88	5	of	of	ADP
ajfa-5565	88	6	finance	finance	PROPN
ajfa-5565	88	7	&	&	CCONJ
ajfa-5565	88	8	accounting	accounting	PROPN
ajfa-5565	88	9	issn	issn	PROPN
ajfa-5565	88	10	1946	1946	NUM
ajfa-5565	88	11	-	-	PUNCT
ajfa-5565	88	12	052x	052x	PROPN
ajfa-5565	88	13	2014	2014	NUM
ajfa-5565	88	14	,	,	PUNCT
ajfa-5565	88	15	vol	vol	NOUN
ajfa-5565	88	16	.	.	PROPN
ajfa-5565	88	17	6	6	NUM
ajfa-5565	88	18	,	,	PUNCT
ajfa-5565	88	19	no	no	INTJ
ajfa-5565	88	20	.	.	NOUN
ajfa-5565	88	21	1	1	NUM
ajfa-5565	88	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	88	23	446	446	NUM
ajfa-5565	88	24	maturity_dummy	maturity_dummy	NOUN
ajfa-5565	88	25	is	be	AUX
ajfa-5565	88	26	equal	equal	ADJ
ajfa-5565	88	27	to	to	ADP
ajfa-5565	88	28	one	one	NUM
ajfa-5565	88	29	if	if	SCONJ
ajfa-5565	88	30	a	a	DET
ajfa-5565	88	31	company	company	NOUN
ajfa-5565	88	32	has	have	VERB
ajfa-5565	88	33	more	more	ADJ
ajfa-5565	88	34	than	than	ADP
ajfa-5565	88	35	the	the	DET
ajfa-5565	88	36	median	median	ADJ
ajfa-5565	88	37	value	value	NOUN
ajfa-5565	88	38	of	of	ADP
ajfa-5565	88	39	company	company	NOUN
ajfa-5565	88	40	_	_	NOUN
ajfa-5565	88	41	maturity	maturity	NOUN
ajfa-5565	88	42	and	and	CCONJ
ajfa-5565	88	43	zero	zero	NUM
ajfa-5565	88	44	otherwise	otherwise	ADV
ajfa-5565	88	45	.	.	PUNCT
ajfa-5565	89	1	the	the	DET
ajfa-5565	89	2	variable	variable	ADJ
ajfa-5565	89	3	company_lending_relationship	company_lending_relationship	NOUN
ajfa-5565	89	4	is	be	AUX
ajfa-5565	89	5	defined	define	VERB
ajfa-5565	89	6	as	as	ADP
ajfa-5565	89	7	the	the	DET
ajfa-5565	89	8	logarithm	logarithm	NOUN
ajfa-5565	89	9	of	of	ADP
ajfa-5565	89	10	the	the	DET
ajfa-5565	89	11	sum	sum	NOUN
ajfa-5565	89	12	between	between	ADP
ajfa-5565	89	13	one	one	NUM
ajfa-5565	89	14	and	and	CCONJ
ajfa-5565	89	15	the	the	DET
ajfa-5565	89	16	number	number	NOUN
ajfa-5565	89	17	of	of	ADP
ajfa-5565	89	18	previous	previous	ADJ
ajfa-5565	89	19	borrowing	borrowing	NOUN
ajfa-5565	89	20	.	.	PUNCT
ajfa-5565	90	1	the	the	DET
ajfa-5565	90	2	variable	variable	NOUN
ajfa-5565	90	3	lending_relationship_dummy	lending_relationship_dummy	PROPN
ajfa-5565	90	4	is	be	AUX
ajfa-5565	90	5	equal	equal	ADJ
ajfa-5565	90	6	to	to	ADP
ajfa-5565	90	7	one	one	NUM
ajfa-5565	90	8	if	if	SCONJ
ajfa-5565	90	9	a	a	DET
ajfa-5565	90	10	company	company	NOUN
ajfa-5565	90	11	has	have	VERB
ajfa-5565	90	12	more	more	ADJ
ajfa-5565	90	13	than	than	ADP
ajfa-5565	90	14	the	the	DET
ajfa-5565	90	15	median	median	ADJ
ajfa-5565	90	16	value	value	NOUN
ajfa-5565	90	17	of	of	ADP
ajfa-5565	90	18	company_lending_relationship	company_lending_relationship	NUM
ajfa-5565	90	19	and	and	CCONJ
ajfa-5565	90	20	zero	zero	NUM
ajfa-5565	90	21	otherwise	otherwise	ADV
ajfa-5565	90	22	.	.	PUNCT
ajfa-5565	91	1	the	the	DET
ajfa-5565	91	2	two	two	NUM
ajfa-5565	91	3	country	country	NOUN
ajfa-5565	91	4	-	-	PUNCT
ajfa-5565	91	5	level	level	NOUN
ajfa-5565	91	6	variables	variable	NOUN
ajfa-5565	91	7	are	be	AUX
ajfa-5565	91	8	constructed	construct	VERB
ajfa-5565	91	9	as	as	ADP
ajfa-5565	91	10	the	the	DET
ajfa-5565	91	11	control	control	NOUN
ajfa-5565	91	12	variables	variable	NOUN
ajfa-5565	91	13	.	.	PUNCT
ajfa-5565	92	1	specifically	specifically	ADV
ajfa-5565	92	2	,	,	PUNCT
ajfa-5565	92	3	the	the	DET
ajfa-5565	92	4	variable	variable	ADJ
ajfa-5565	92	5	country_investor_protection	country_investor_protection	PROPN
ajfa-5565	92	6	is	be	AUX
ajfa-5565	92	7	defined	define	VERB
ajfa-5565	92	8	as	as	ADP
ajfa-5565	92	9	the	the	DET
ajfa-5565	92	10	average	average	ADJ
ajfa-5565	92	11	value	value	NOUN
ajfa-5565	92	12	of	of	ADP
ajfa-5565	92	13	the	the	DET
ajfa-5565	92	14	world	world	NOUN
ajfa-5565	92	15	governance	governance	NOUN
ajfa-5565	92	16	index	index	NOUN
ajfa-5565	92	17	.	.	PUNCT
ajfa-5565	93	1	the	the	DET
ajfa-5565	93	2	variable	variable	ADJ
ajfa-5565	93	3	country_gdp_growth	country_gdp_growth	NOUN
ajfa-5565	93	4	is	be	AUX
ajfa-5565	93	5	equal	equal	ADJ
ajfa-5565	93	6	to	to	PART
ajfa-5565	93	7	change	change	VERB
ajfa-5565	93	8	in	in	ADP
ajfa-5565	93	9	gdp	gdp	NOUN
ajfa-5565	93	10	per	per	ADP
ajfa-5565	93	11	capita	capita	NOUN
ajfa-5565	93	12	,	,	PUNCT
ajfa-5565	93	13	which	which	PRON
ajfa-5565	93	14	is	be	AUX
ajfa-5565	93	15	from	from	ADP
ajfa-5565	93	16	the	the	DET
ajfa-5565	93	17	world	world	PROPN
ajfa-5565	93	18	development	development	PROPN
ajfa-5565	93	19	indicator	indicator	PROPN
ajfa-5565	93	20	database	database	PROPN
ajfa-5565	93	21	.	.	PUNCT
ajfa-5565	94	1	our	our	PRON
ajfa-5565	94	2	bank	bank	NOUN
ajfa-5565	94	3	loan	loan	NOUN
ajfa-5565	94	4	variables	variable	NOUN
ajfa-5565	94	5	are	be	AUX
ajfa-5565	94	6	from	from	ADP
ajfa-5565	94	7	the	the	DET
ajfa-5565	94	8	dealscan	dealscan	ADJ
ajfa-5565	94	9	database	database	NOUN
ajfa-5565	94	10	.	.	PUNCT
ajfa-5565	95	1	specifically	specifically	ADV
ajfa-5565	95	2	,	,	PUNCT
ajfa-5565	95	3	the	the	DET
ajfa-5565	95	4	variable	variable	ADJ
ajfa-5565	95	5	bank_loan_size	bank_loan_size	NOUN
ajfa-5565	95	6	is	be	AUX
ajfa-5565	95	7	used	use	VERB
ajfa-5565	95	8	to	to	PART
ajfa-5565	95	9	measure	measure	VERB
ajfa-5565	95	10	loan	loan	NOUN
ajfa-5565	95	11	amount	amount	NOUN
ajfa-5565	95	12	.	.	PUNCT
ajfa-5565	96	1	the	the	DET
ajfa-5565	96	2	variable	variable	NOUN
ajfa-5565	96	3	bank_loan_spread	bank_loan_spread	VERB
ajfa-5565	96	4	is	be	AUX
ajfa-5565	96	5	used	use	VERB
ajfa-5565	96	6	to	to	PART
ajfa-5565	96	7	measure	measure	VERB
ajfa-5565	96	8	loan	loan	NOUN
ajfa-5565	96	9	maturity	maturity	NOUN
ajfa-5565	96	10	.	.	PUNCT
ajfa-5565	97	1	the	the	DET
ajfa-5565	97	2	variable	variable	NOUN
ajfa-5565	97	3	bank_loan_spread	bank_loan_spread	VERB
ajfa-5565	97	4	is	be	AUX
ajfa-5565	97	5	used	use	VERB
ajfa-5565	97	6	to	to	PART
ajfa-5565	97	7	measure	measure	VERB
ajfa-5565	97	8	loan	loan	NOUN
ajfa-5565	97	9	spread	spread	NOUN
ajfa-5565	97	10	.	.	PUNCT
ajfa-5565	98	1	the	the	DET
ajfa-5565	98	2	variable	variable	ADJ
ajfa-5565	98	3	bank_loan_type_dummy	bank_loan_type_dummy	PROPN
ajfa-5565	98	4	is	be	AUX
ajfa-5565	98	5	a	a	DET
ajfa-5565	98	6	series	series	NOUN
ajfa-5565	98	7	of	of	ADP
ajfa-5565	98	8	dummy	dummy	ADJ
ajfa-5565	98	9	variables	variable	NOUN
ajfa-5565	98	10	for	for	ADP
ajfa-5565	98	11	different	different	ADJ
ajfa-5565	98	12	types	type	NOUN
ajfa-5565	98	13	of	of	ADP
ajfa-5565	98	14	loans	loan	NOUN
ajfa-5565	98	15	such	such	ADJ
ajfa-5565	98	16	as	as	ADP
ajfa-5565	98	17	term	term	NOUN
ajfa-5565	98	18	loans	loan	NOUN
ajfa-5565	98	19	.	.	PUNCT
ajfa-5565	99	1	the	the	DET
ajfa-5565	99	2	variable	variable	ADJ
ajfa-5565	99	3	industry_dummy	industry_dummy	NOUN
ajfa-5565	99	4	is	be	AUX
ajfa-5565	99	5	a	a	DET
ajfa-5565	99	6	series	series	NOUN
ajfa-5565	99	7	of	of	ADP
ajfa-5565	99	8	dummy	dummy	ADJ
ajfa-5565	99	9	variables	variable	NOUN
ajfa-5565	99	10	for	for	ADP
ajfa-5565	99	11	each	each	DET
ajfa-5565	99	12	industry	industry	NOUN
ajfa-5565	99	13	.	.	PUNCT
ajfa-5565	100	1	the	the	DET
ajfa-5565	100	2	variable	variable	NOUN
ajfa-5565	100	3	year_dummy	year_dummy	PROPN
ajfa-5565	100	4	is	be	AUX
ajfa-5565	100	5	a	a	DET
ajfa-5565	100	6	series	series	NOUN
ajfa-5565	100	7	of	of	ADP
ajfa-5565	100	8	dummy	dummy	ADJ
ajfa-5565	100	9	variables	variable	NOUN
ajfa-5565	100	10	for	for	ADP
ajfa-5565	100	11	each	each	DET
ajfa-5565	100	12	year	year	NOUN
ajfa-5565	100	13	.	.	PUNCT
ajfa-5565	101	1	3.2	3.2	NUM
ajfa-5565	101	2	summary	summary	NOUN
ajfa-5565	101	3	statistics	statistic	NOUN
ajfa-5565	101	4	table	table	NOUN
ajfa-5565	101	5	1	1	NUM
ajfa-5565	101	6	presents	present	VERB
ajfa-5565	101	7	the	the	DET
ajfa-5565	101	8	summary	summary	NOUN
ajfa-5565	101	9	statistics	statistic	NOUN
ajfa-5565	101	10	of	of	ADP
ajfa-5565	101	11	our	our	PRON
ajfa-5565	101	12	variables	variable	NOUN
ajfa-5565	101	13	.	.	PUNCT
ajfa-5565	102	1	we	we	PRON
ajfa-5565	102	2	report	report	VERB
ajfa-5565	102	3	mean	mean	VERB
ajfa-5565	102	4	,	,	PUNCT
ajfa-5565	102	5	standard	standard	ADJ
ajfa-5565	102	6	deviation	deviation	NOUN
ajfa-5565	102	7	,	,	PUNCT
ajfa-5565	102	8	10th	10th	ADJ
ajfa-5565	102	9	percentile	percentile	ADJ
ajfa-5565	102	10	,	,	PUNCT
ajfa-5565	102	11	50th	50th	ADJ
ajfa-5565	102	12	percentile	percentile	ADJ
ajfa-5565	102	13	,	,	PUNCT
ajfa-5565	102	14	and	and	CCONJ
ajfa-5565	102	15	90th	90th	ADJ
ajfa-5565	102	16	percentile	percentile	NOUN
ajfa-5565	102	17	in	in	ADP
ajfa-5565	102	18	the	the	DET
ajfa-5565	102	19	table	table	NOUN
ajfa-5565	102	20	.	.	PUNCT
ajfa-5565	103	1	the	the	DET
ajfa-5565	103	2	average	average	ADJ
ajfa-5565	103	3	bank	bank	NOUN
ajfa-5565	103	4	loan	loan	NOUN
ajfa-5565	103	5	size	size	NOUN
ajfa-5565	103	6	is	be	AUX
ajfa-5565	103	7	$	$	SYM
ajfa-5565	103	8	154.10	154.10	NUM
ajfa-5565	103	9	million	million	NUM
ajfa-5565	103	10	.	.	PUNCT
ajfa-5565	104	1	the	the	DET
ajfa-5565	104	2	average	average	ADJ
ajfa-5565	104	3	loan	loan	NOUN
ajfa-5565	104	4	maturity	maturity	NOUN
ajfa-5565	104	5	is	be	AUX
ajfa-5565	104	6	49.01	49.01	NUM
ajfa-5565	104	7	months	month	NOUN
ajfa-5565	104	8	.	.	PUNCT
ajfa-5565	105	1	the	the	DET
ajfa-5565	105	2	mean	mean	ADJ
ajfa-5565	105	3	value	value	NOUN
ajfa-5565	105	4	of	of	ADP
ajfa-5565	105	5	loan	loan	NOUN
ajfa-5565	105	6	spread	spread	NOUN
ajfa-5565	105	7	is	be	AUX
ajfa-5565	105	8	137.01	137.01	NUM
ajfa-5565	105	9	basis	basis	NOUN
ajfa-5565	105	10	points	point	NOUN
ajfa-5565	105	11	.	.	PUNCT
ajfa-5565	106	1	the	the	DET
ajfa-5565	106	2	average	average	ADJ
ajfa-5565	106	3	gdp	gdp	NOUN
ajfa-5565	106	4	growth	growth	NOUN
ajfa-5565	106	5	is	be	AUX
ajfa-5565	106	6	4.31	4.31	NUM
ajfa-5565	106	7	%	%	NOUN
ajfa-5565	106	8	.	.	PUNCT
ajfa-5565	107	1	all	all	DET
ajfa-5565	107	2	the	the	DET
ajfa-5565	107	3	variables	variable	NOUN
ajfa-5565	107	4	have	have	VERB
ajfa-5565	107	5	significant	significant	ADJ
ajfa-5565	107	6	variations	variation	NOUN
ajfa-5565	107	7	as	as	SCONJ
ajfa-5565	107	8	shown	show	VERB
ajfa-5565	107	9	in	in	ADP
ajfa-5565	107	10	the	the	DET
ajfa-5565	107	11	column	column	NOUN
ajfa-5565	107	12	of	of	ADP
ajfa-5565	107	13	standard	standard	ADJ
ajfa-5565	107	14	deviation	deviation	NOUN
ajfa-5565	107	15	.	.	PUNCT
ajfa-5565	108	1	these	these	DET
ajfa-5565	108	2	descriptive	descriptive	ADJ
ajfa-5565	108	3	statistics	statistic	NOUN
ajfa-5565	108	4	are	be	AUX
ajfa-5565	108	5	consistent	consistent	ADJ
ajfa-5565	108	6	with	with	ADP
ajfa-5565	108	7	the	the	DET
ajfa-5565	108	8	results	result	NOUN
ajfa-5565	108	9	reported	report	VERB
ajfa-5565	108	10	in	in	ADP
ajfa-5565	108	11	the	the	DET
ajfa-5565	108	12	previous	previous	ADJ
ajfa-5565	108	13	literature	literature	NOUN
ajfa-5565	108	14	.	.	PUNCT
ajfa-5565	109	1	table	table	NOUN
ajfa-5565	109	2	1	1	NUM
ajfa-5565	109	3	.	.	PUNCT
ajfa-5565	110	1	summary	summary	NOUN
ajfa-5565	110	2	statistics	statistic	NOUN
ajfa-5565	110	3	mean	mean	VERB
ajfa-5565	110	4	standard	standard	ADJ
ajfa-5565	110	5	10th	10th	ADJ
ajfa-5565	110	6	50th	50th	ADJ
ajfa-5565	110	7	90th	90th	NOUN
ajfa-5565	110	8	deviation	deviation	NOUN
ajfa-5565	110	9	percentile	percentile	ADJ
ajfa-5565	110	10	percentile	percentile	ADJ
ajfa-5565	110	11	percentile	percentile	NOUN
ajfa-5565	110	12	company_disclosure	company_disclosure	NOUN
ajfa-5565	111	1	58.02	58.02	NUM
ajfa-5565	111	2	21.35	21.35	NUM
ajfa-5565	111	3	20.00	20.00	NUM
ajfa-5565	111	4	50.00	50.00	NUM
ajfa-5565	111	5	80.00	80.00	NUM
ajfa-5565	111	6	company_size	company_size	ADP
ajfa-5565	111	7	16.90	16.90	NUM
ajfa-5565	111	8	2.66	2.66	NUM
ajfa-5565	111	9	14.54	14.54	NUM
ajfa-5565	111	10	17.25	17.25	NUM
ajfa-5565	111	11	22.25	22.25	NUM
ajfa-5565	111	12	company_leverage	company_leverage	NOUN
ajfa-5565	111	13	0.45	0.45	NUM
ajfa-5565	111	14	0.18	0.18	NUM
ajfa-5565	111	15	0.24	0.24	NUM
ajfa-5565	111	16	0.46	0.46	NUM
ajfa-5565	111	17	0.71	0.71	NUM
ajfa-5565	111	18	company_profitability	company_profitability	PROPN
ajfa-5565	111	19	0.51	0.51	NUM
ajfa-5565	111	20	0.44	0.44	NUM
ajfa-5565	111	21	0.15	0.15	NUM
ajfa-5565	111	22	0.41	0.41	NUM
ajfa-5565	111	23	0.90	0.90	NUM
ajfa-5565	111	24	company_tangibility	company_tangibility	NOUN
ajfa-5565	111	25	0.48	0.48	NUM
ajfa-5565	111	26	0.25	0.25	NUM
ajfa-5565	111	27	0.10	0.10	NUM
ajfa-5565	111	28	0.51	0.51	NUM
ajfa-5565	111	29	0.74	0.74	NUM
ajfa-5565	111	30	company	company	NOUN
ajfa-5565	111	31	_	_	PRON
ajfa-5565	111	32	diversification	diversification	NOUN
ajfa-5565	111	33	0.63	0.63	NUM
ajfa-5565	111	34	0.48	0.48	NUM
ajfa-5565	111	35	0.00	0.00	NUM
ajfa-5565	111	36	1.00	1.00	NUM
ajfa-5565	111	37	1.00	1.00	NUM
ajfa-5565	111	38	company	company	NOUN
ajfa-5565	111	39	_	_	PUNCT
ajfa-5565	111	40	maturity	maturity	NOUN
ajfa-5565	111	41	11.65	11.65	NUM
ajfa-5565	111	42	4.04	4.04	NUM
ajfa-5565	111	43	4.00	4.00	NUM
ajfa-5565	111	44	10.00	10.00	NUM
ajfa-5565	111	45	16.00	16.00	NUM
ajfa-5565	111	46	company_lending_relationship	company_lending_relationship	NOUN
ajfa-5565	111	47	0.54	0.54	NUM
ajfa-5565	111	48	0.52	0.52	NUM
ajfa-5565	111	49	0.00	0.00	NUM
ajfa-5565	111	50	0.68	0.68	NUM
ajfa-5565	111	51	1.36	1.36	NUM
ajfa-5565	111	52	conpany_governance	conpany_governance	NOUN
ajfa-5565	111	53	53.33	53.33	NUM
ajfa-5565	111	54	14.30	14.30	NUM
ajfa-5565	111	55	24.00	24.00	NUM
ajfa-5565	111	56	54.64	54.64	NUM
ajfa-5565	111	57	81.10	81.10	NUM
ajfa-5565	111	58	country_investor_protection	country_investor_protection	NOUN
ajfa-5565	111	59	64.25	64.25	NUM
ajfa-5565	111	60	15.88	15.88	NUM
ajfa-5565	111	61	40.27	40.27	NUM
ajfa-5565	111	62	62.34	62.34	NUM
ajfa-5565	111	63	87.55	87.55	NUM
ajfa-5565	111	64	country_gdp_growth	country_gdp_growth	NOUN
ajfa-5565	111	65	(	(	PUNCT
ajfa-5565	111	66	%	%	INTJ
ajfa-5565	111	67	)	)	PUNCT
ajfa-5565	111	68	4.31	4.31	NUM
ajfa-5565	111	69	1.66	1.66	NUM
ajfa-5565	111	70	2.48	2.48	NUM
ajfa-5565	111	71	4.36	4.36	NUM
ajfa-5565	111	72	6.98	6.98	NUM
ajfa-5565	111	73	bank_loan_size	bank_loan_size	X
ajfa-5565	111	74	(	(	PUNCT
ajfa-5565	111	75	$	$	SYM
ajfa-5565	111	76	millions	million	NOUN
ajfa-5565	111	77	)	)	PUNCT
ajfa-5565	111	78	154.10	154.10	NUM
ajfa-5565	111	79	20.33	20.33	NUM
ajfa-5565	111	80	130.10	130.10	NUM
ajfa-5565	111	81	151.23	151.23	NUM
ajfa-5565	111	82	183.99	183.99	NUM
ajfa-5565	111	83	bank_loan_maturity	bank_loan_maturity	NOUN
ajfa-5565	111	84	(	(	PUNCT
ajfa-5565	111	85	months	month	NOUN
ajfa-5565	111	86	)	)	PUNCT
ajfa-5565	111	87	49.01	49.01	NUM
ajfa-5565	111	88	11.02	11.02	NUM
ajfa-5565	111	89	37.00	37.00	NUM
ajfa-5565	111	90	47.00	47.00	NUM
ajfa-5565	111	91	66.00	66.00	NUM
ajfa-5565	111	92	bank_loan_spread	bank_loan_spread	NOUN
ajfa-5565	111	93	(	(	PUNCT
ajfa-5565	111	94	basis	basis	NOUN
ajfa-5565	111	95	points	point	NOUN
ajfa-5565	111	96	)	)	PUNCT
ajfa-5565	111	97	137.01	137.01	NUM
ajfa-5565	111	98	10.11	10.11	NUM
ajfa-5565	111	99	123.00	123.00	NUM
ajfa-5565	111	100	136.50	136.50	NUM
ajfa-5565	111	101	152.00	152.00	NUM
ajfa-5565	111	102	asian	asian	ADJ
ajfa-5565	111	103	journal	journal	NOUN
ajfa-5565	111	104	of	of	ADP
ajfa-5565	111	105	finance	finance	PROPN
ajfa-5565	111	106	&	&	CCONJ
ajfa-5565	111	107	accounting	accounting	PROPN
ajfa-5565	111	108	issn	issn	PROPN
ajfa-5565	111	109	1946	1946	NUM
ajfa-5565	111	110	-	-	PUNCT
ajfa-5565	111	111	052x	052x	PROPN
ajfa-5565	111	112	2014	2014	NUM
ajfa-5565	111	113	,	,	PUNCT
ajfa-5565	111	114	vol	vol	NOUN
ajfa-5565	111	115	.	.	PROPN
ajfa-5565	111	116	6	6	NUM
ajfa-5565	111	117	,	,	PUNCT
ajfa-5565	111	118	no	no	INTJ
ajfa-5565	111	119	.	.	NOUN
ajfa-5565	111	120	1	1	NUM
ajfa-5565	111	121	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	111	122	447	447	NUM
ajfa-5565	111	123	the	the	DET
ajfa-5565	111	124	definitions	definition	NOUN
ajfa-5565	111	125	of	of	ADP
ajfa-5565	111	126	all	all	DET
ajfa-5565	111	127	variables	variable	NOUN
ajfa-5565	111	128	are	be	AUX
ajfa-5565	111	129	shown	show	VERB
ajfa-5565	111	130	in	in	ADP
ajfa-5565	111	131	the	the	DET
ajfa-5565	111	132	appendix	appendix	NOUN
ajfa-5565	111	133	.	.	PUNCT
ajfa-5565	112	1	we	we	PRON
ajfa-5565	112	2	report	report	VERB
ajfa-5565	112	3	mean	mean	VERB
ajfa-5565	112	4	,	,	PUNCT
ajfa-5565	112	5	standard	standard	ADJ
ajfa-5565	112	6	deviation	deviation	NOUN
ajfa-5565	112	7	,	,	PUNCT
ajfa-5565	112	8	10th	10th	ADJ
ajfa-5565	112	9	percentile	percentile	ADJ
ajfa-5565	112	10	,	,	PUNCT
ajfa-5565	112	11	50th	50th	ADJ
ajfa-5565	112	12	percentile	percentile	ADJ
ajfa-5565	112	13	,	,	PUNCT
ajfa-5565	112	14	and	and	CCONJ
ajfa-5565	112	15	90th	90th	ADJ
ajfa-5565	112	16	percentile	percentile	NOUN
ajfa-5565	112	17	in	in	ADP
ajfa-5565	112	18	the	the	DET
ajfa-5565	112	19	table	table	NOUN
ajfa-5565	112	20	.	.	PUNCT
ajfa-5565	113	1	4	4	X
ajfa-5565	113	2	.	.	X
ajfa-5565	113	3	methodology	methodology	NOUN
ajfa-5565	113	4	and	and	CCONJ
ajfa-5565	113	5	results	result	VERB
ajfa-5565	113	6	4.1	4.1	NUM
ajfa-5565	113	7	.	.	PUNCT
ajfa-5565	113	8	methodology	methodology	NOUN
ajfa-5565	113	9	to	to	PART
ajfa-5565	113	10	examine	examine	VERB
ajfa-5565	113	11	the	the	DET
ajfa-5565	113	12	influence	influence	NOUN
ajfa-5565	113	13	of	of	ADP
ajfa-5565	113	14	borrower	borrower	NOUN
ajfa-5565	113	15	characteristics	characteristic	NOUN
ajfa-5565	113	16	on	on	ADP
ajfa-5565	113	17	the	the	DET
ajfa-5565	113	18	relationship	relationship	NOUN
ajfa-5565	113	19	between	between	ADP
ajfa-5565	113	20	accounting	accounting	NOUN
ajfa-5565	113	21	disclosure	disclosure	NOUN
ajfa-5565	113	22	and	and	CCONJ
ajfa-5565	113	23	bank	bank	NOUN
ajfa-5565	113	24	loan	loan	NOUN
ajfa-5565	113	25	contracting	contracting	NOUN
ajfa-5565	113	26	terms	term	NOUN
ajfa-5565	113	27	,	,	PUNCT
ajfa-5565	113	28	we	we	PRON
ajfa-5565	113	29	estimate	estimate	VERB
ajfa-5565	113	30	the	the	DET
ajfa-5565	113	31	following	follow	VERB
ajfa-5565	113	32	equation	equation	NOUN
ajfa-5565	113	33	:	:	PUNCT
ajfa-5565	113	34	bank	bank	NOUN
ajfa-5565	113	35	loan	loan	NOUN
ajfa-5565	113	36	contract	contract	NOUN
ajfa-5565	113	37	terms	term	NOUN
ajfa-5565	113	38	=	=	PUNCT
ajfa-5565	113	39	α	α	PROPN
ajfa-5565	113	40	+	+	CCONJ
ajfa-5565	113	41	β1	β1	PROPN
ajfa-5565	113	42	company_disclosure	company_disclosure	NOUN
ajfa-5565	113	43	+	+	CCONJ
ajfa-5565	113	44	β2	β2	NOUN
ajfa-5565	113	45	company_disclosure	company_disclosure	NOUN
ajfa-5565	113	46	*	*	PUNCT
ajfa-5565	113	47	borrower	borrower	NOUN
ajfa-5565	113	48	characteristics	characteristic	NOUN
ajfa-5565	113	49	dummy+	dummy+	ADP
ajfa-5565	113	50	β3	β3	ADJ
ajfa-5565	113	51	control	control	NOUN
ajfa-5565	113	52	variables	variable	NOUN
ajfa-5565	113	53	+	+	CCONJ
ajfa-5565	113	54	industry_dummy+	industry_dummy+	NOUN
ajfa-5565	113	55	year_dummy+	year_dummy+	NOUN
ajfa-5565	113	56	ε	ε	PROPN
ajfa-5565	113	57	(	(	PUNCT
ajfa-5565	113	58	1	1	NUM
ajfa-5565	113	59	)	)	PUNCT
ajfa-5565	113	60	where	where	SCONJ
ajfa-5565	113	61	bank	bank	NOUN
ajfa-5565	113	62	loan	loan	NOUN
ajfa-5565	113	63	contract	contract	NOUN
ajfa-5565	113	64	terms	term	NOUN
ajfa-5565	113	65	include	include	VERB
ajfa-5565	113	66	bank_loan_size	bank_loan_size	PROPN
ajfa-5565	113	67	,	,	PUNCT
ajfa-5565	113	68	bank_loan_maturity	bank_loan_maturity	NOUN
ajfa-5565	113	69	,	,	PUNCT
ajfa-5565	113	70	and	and	CCONJ
ajfa-5565	113	71	bank_loan_spread	bank_loan_spread	NOUN
ajfa-5565	113	72	.	.	PUNCT
ajfa-5565	114	1	borrower	borrower	NOUN
ajfa-5565	114	2	characteristics	characteristic	NOUN
ajfa-5565	114	3	dummy	dummy	NOUN
ajfa-5565	114	4	include	include	VERB
ajfa-5565	114	5	size_dummy	size_dummy	VERB
ajfa-5565	114	6	,	,	PUNCT
ajfa-5565	114	7	leverage_dummy	leverage_dummy	ADJ
ajfa-5565	114	8	,	,	PUNCT
ajfa-5565	114	9	profitability_dummy	profitability_dummy	NUM
ajfa-5565	114	10	,	,	PUNCT
ajfa-5565	114	11	tangibility_dummy	tangibility_dummy	ADJ
ajfa-5565	114	12	,	,	PUNCT
ajfa-5565	114	13	diversification_dummy	diversification_dummy	ADJ
ajfa-5565	114	14	,	,	PUNCT
ajfa-5565	114	15	maturity_dummy	maturity_dummy	NOUN
ajfa-5565	114	16	,	,	PUNCT
ajfa-5565	114	17	and	and	CCONJ
ajfa-5565	114	18	lending_relationship_dummy	lending_relationship_dummy	NOUN
ajfa-5565	114	19	.	.	PUNCT
ajfa-5565	115	1	our	our	PRON
ajfa-5565	115	2	control	control	NOUN
ajfa-5565	115	3	variables	variable	NOUN
ajfa-5565	115	4	include	include	VERB
ajfa-5565	115	5	company_size	company_size	NOUN
ajfa-5565	115	6	,	,	PUNCT
ajfa-5565	115	7	company_leverage	company_leverage	NOUN
ajfa-5565	115	8	,	,	PUNCT
ajfa-5565	115	9	company_profitability	company_profitability	PROPN
ajfa-5565	115	10	,	,	PUNCT
ajfa-5565	115	11	company_tangibility	company_tangibility	NOUN
ajfa-5565	115	12	,	,	PUNCT
ajfa-5565	115	13	company_diversification	company_diversification	NOUN
ajfa-5565	115	14	,	,	PUNCT
ajfa-5565	115	15	company_maturity	company_maturity	PROPN
ajfa-5565	115	16	,	,	PUNCT
ajfa-5565	115	17	company_lending_relationship	company_lending_relationship	NUM
ajfa-5565	115	18	,	,	PUNCT
ajfa-5565	115	19	company_governance	company_governance	PROPN
ajfa-5565	115	20	,	,	PUNCT
ajfa-5565	115	21	country_investor_protection	country_investor_protection	NOUN
ajfa-5565	115	22	,	,	PUNCT
ajfa-5565	115	23	and	and	CCONJ
ajfa-5565	115	24	country_gdp_growth	country_gdp_growth	PROPN
ajfa-5565	115	25	.	.	PUNCT
ajfa-5565	116	1	finally	finally	ADV
ajfa-5565	116	2	,	,	PUNCT
ajfa-5565	116	3	we	we	PRON
ajfa-5565	116	4	include	include	VERB
ajfa-5565	116	5	industry_dummy	industry_dummy	ADJ
ajfa-5565	116	6	and	and	CCONJ
ajfa-5565	116	7	year_dummy	year_dummy	NUM
ajfa-5565	116	8	.	.	PUNCT
ajfa-5565	117	1	we	we	PRON
ajfa-5565	117	2	cluster	cluster	VERB
ajfa-5565	117	3	borrower	borrower	NOUN
ajfa-5565	117	4	-	-	PUNCT
ajfa-5565	117	5	level	level	NOUN
ajfa-5565	117	6	when	when	SCONJ
ajfa-5565	117	7	calculating	calculate	VERB
ajfa-5565	117	8	standard	standard	ADJ
ajfa-5565	117	9	errors	error	NOUN
ajfa-5565	117	10	.	.	PUNCT
ajfa-5565	118	1	4.2	4.2	NUM
ajfa-5565	118	2	.	.	PUNCT
ajfa-5565	118	3	results	result	NOUN
ajfa-5565	118	4	we	we	PRON
ajfa-5565	118	5	present	present	VERB
ajfa-5565	118	6	the	the	DET
ajfa-5565	118	7	results	result	NOUN
ajfa-5565	118	8	to	to	PART
ajfa-5565	118	9	examine	examine	VERB
ajfa-5565	118	10	the	the	DET
ajfa-5565	118	11	effects	effect	NOUN
ajfa-5565	118	12	of	of	ADP
ajfa-5565	118	13	company	company	NOUN
ajfa-5565	118	14	size	size	NOUN
ajfa-5565	118	15	on	on	ADP
ajfa-5565	118	16	the	the	DET
ajfa-5565	118	17	relationship	relationship	NOUN
ajfa-5565	118	18	between	between	ADP
ajfa-5565	118	19	accounting	accounting	NOUN
ajfa-5565	118	20	disclosure	disclosure	NOUN
ajfa-5565	118	21	and	and	CCONJ
ajfa-5565	118	22	bank	bank	NOUN
ajfa-5565	118	23	loan	loan	NOUN
ajfa-5565	118	24	contracting	contracting	NOUN
ajfa-5565	118	25	terms	term	NOUN
ajfa-5565	118	26	such	such	ADJ
ajfa-5565	118	27	as	as	ADP
ajfa-5565	118	28	loan	loan	NOUN
ajfa-5565	118	29	size	size	NOUN
ajfa-5565	118	30	,	,	PUNCT
ajfa-5565	118	31	loan	loan	NOUN
ajfa-5565	118	32	maturity	maturity	NOUN
ajfa-5565	118	33	,	,	PUNCT
ajfa-5565	118	34	and	and	CCONJ
ajfa-5565	118	35	loan	loan	NOUN
ajfa-5565	118	36	spread	spread	VERB
ajfa-5565	118	37	in	in	ADP
ajfa-5565	118	38	table	table	NOUN
ajfa-5565	118	39	2	2	NUM
ajfa-5565	118	40	.	.	PUNCT
ajfa-5565	119	1	in	in	ADP
ajfa-5565	119	2	column	column	NOUN
ajfa-5565	119	3	1	1	NUM
ajfa-5565	119	4	,	,	PUNCT
ajfa-5565	119	5	the	the	DET
ajfa-5565	119	6	effects	effect	NOUN
ajfa-5565	119	7	of	of	ADP
ajfa-5565	119	8	accounting	accounting	NOUN
ajfa-5565	119	9	disclosure	disclosure	NOUN
ajfa-5565	119	10	on	on	ADP
ajfa-5565	119	11	the	the	DET
ajfa-5565	119	12	loan	loan	NOUN
ajfa-5565	119	13	size	size	NOUN
ajfa-5565	119	14	are	be	AUX
ajfa-5565	119	15	equal	equal	ADJ
ajfa-5565	119	16	to	to	ADP
ajfa-5565	119	17	(	(	PUNCT
ajfa-5565	119	18	0.0021	0.0021	NUM
ajfa-5565	119	19	-	-	PUNCT
ajfa-5565	119	20	0.0006*size_dummy	0.0006*size_dummy	NUM
ajfa-5565	119	21	)	)	PUNCT
ajfa-5565	119	22	.	.	PUNCT
ajfa-5565	120	1	the	the	DET
ajfa-5565	120	2	results	result	NOUN
ajfa-5565	120	3	suggest	suggest	VERB
ajfa-5565	120	4	that	that	SCONJ
ajfa-5565	120	5	the	the	DET
ajfa-5565	120	6	effects	effect	NOUN
ajfa-5565	120	7	of	of	ADP
ajfa-5565	120	8	accounting	accounting	NOUN
ajfa-5565	120	9	disclosure	disclosure	NOUN
ajfa-5565	120	10	on	on	ADP
ajfa-5565	120	11	the	the	DET
ajfa-5565	120	12	loan	loan	NOUN
ajfa-5565	120	13	size	size	NOUN
ajfa-5565	120	14	are	be	AUX
ajfa-5565	120	15	more	more	ADV
ajfa-5565	120	16	significant	significant	ADJ
ajfa-5565	120	17	for	for	ADP
ajfa-5565	120	18	borrowers	borrower	NOUN
ajfa-5565	120	19	with	with	ADP
ajfa-5565	120	20	smaller	small	ADJ
ajfa-5565	120	21	size	size	NOUN
ajfa-5565	120	22	.	.	PUNCT
ajfa-5565	121	1	in	in	ADP
ajfa-5565	121	2	column	column	NOUN
ajfa-5565	121	3	2	2	NUM
ajfa-5565	121	4	,	,	PUNCT
ajfa-5565	121	5	the	the	DET
ajfa-5565	121	6	effects	effect	NOUN
ajfa-5565	121	7	of	of	ADP
ajfa-5565	121	8	accounting	accounting	NOUN
ajfa-5565	121	9	disclosure	disclosure	NOUN
ajfa-5565	121	10	on	on	ADP
ajfa-5565	121	11	the	the	DET
ajfa-5565	121	12	loan	loan	NOUN
ajfa-5565	121	13	maturity	maturity	NOUN
ajfa-5565	121	14	are	be	AUX
ajfa-5565	121	15	equal	equal	ADJ
ajfa-5565	121	16	to	to	ADP
ajfa-5565	121	17	(	(	PUNCT
ajfa-5565	121	18	0.0028	0.0028	NUM
ajfa-5565	121	19	-	-	PUNCT
ajfa-5565	121	20	0.0008*size_dummy	0.0008*size_dummy	NOUN
ajfa-5565	121	21	)	)	PUNCT
ajfa-5565	121	22	.	.	PUNCT
ajfa-5565	122	1	the	the	DET
ajfa-5565	122	2	results	result	NOUN
ajfa-5565	122	3	suggest	suggest	VERB
ajfa-5565	122	4	that	that	SCONJ
ajfa-5565	122	5	the	the	DET
ajfa-5565	122	6	effects	effect	NOUN
ajfa-5565	122	7	of	of	ADP
ajfa-5565	122	8	accounting	accounting	NOUN
ajfa-5565	122	9	disclosure	disclosure	NOUN
ajfa-5565	122	10	on	on	ADP
ajfa-5565	122	11	the	the	DET
ajfa-5565	122	12	loan	loan	NOUN
ajfa-5565	122	13	maturity	maturity	NOUN
ajfa-5565	122	14	are	be	AUX
ajfa-5565	122	15	more	more	ADV
ajfa-5565	122	16	significant	significant	ADJ
ajfa-5565	122	17	for	for	ADP
ajfa-5565	122	18	borrowers	borrower	NOUN
ajfa-5565	122	19	with	with	ADP
ajfa-5565	122	20	smaller	small	ADJ
ajfa-5565	122	21	size	size	NOUN
ajfa-5565	122	22	.	.	PUNCT
ajfa-5565	123	1	in	in	ADP
ajfa-5565	123	2	column	column	NOUN
ajfa-5565	123	3	3	3	NUM
ajfa-5565	123	4	,	,	PUNCT
ajfa-5565	123	5	the	the	DET
ajfa-5565	123	6	effects	effect	NOUN
ajfa-5565	123	7	of	of	ADP
ajfa-5565	123	8	accounting	accounting	NOUN
ajfa-5565	123	9	disclosure	disclosure	NOUN
ajfa-5565	123	10	on	on	ADP
ajfa-5565	123	11	the	the	DET
ajfa-5565	123	12	loan	loan	NOUN
ajfa-5565	123	13	spread	spread	NOUN
ajfa-5565	123	14	are	be	AUX
ajfa-5565	123	15	equal	equal	ADJ
ajfa-5565	123	16	to	to	ADP
ajfa-5565	123	17	(	(	PUNCT
ajfa-5565	123	18	-0.0018	-0.0018	X
ajfa-5565	123	19	+	+	ADV
ajfa-5565	123	20	0.0006*size_dummy	0.0006*size_dummy	ADJ
ajfa-5565	123	21	)	)	PUNCT
ajfa-5565	123	22	.	.	PUNCT
ajfa-5565	124	1	the	the	DET
ajfa-5565	124	2	results	result	NOUN
ajfa-5565	124	3	suggest	suggest	VERB
ajfa-5565	124	4	that	that	SCONJ
ajfa-5565	124	5	the	the	DET
ajfa-5565	124	6	effects	effect	NOUN
ajfa-5565	124	7	of	of	ADP
ajfa-5565	124	8	accounting	accounting	NOUN
ajfa-5565	124	9	disclosure	disclosure	NOUN
ajfa-5565	124	10	on	on	ADP
ajfa-5565	124	11	the	the	DET
ajfa-5565	124	12	loan	loan	NOUN
ajfa-5565	124	13	spread	spread	NOUN
ajfa-5565	124	14	are	be	AUX
ajfa-5565	124	15	more	more	ADV
ajfa-5565	124	16	significant	significant	ADJ
ajfa-5565	124	17	for	for	ADP
ajfa-5565	124	18	borrowers	borrower	NOUN
ajfa-5565	124	19	with	with	ADP
ajfa-5565	124	20	smaller	small	ADJ
ajfa-5565	124	21	size	size	NOUN
ajfa-5565	124	22	.	.	PUNCT
ajfa-5565	125	1	in	in	ADP
ajfa-5565	125	2	summary	summary	NOUN
ajfa-5565	125	3	,	,	PUNCT
ajfa-5565	125	4	our	our	PRON
ajfa-5565	125	5	results	result	NOUN
ajfa-5565	125	6	are	be	AUX
ajfa-5565	125	7	consistent	consistent	ADJ
ajfa-5565	125	8	with	with	ADP
ajfa-5565	125	9	hypothesis	hypothesis	NOUN
ajfa-5565	125	10	1	1	NUM
ajfa-5565	125	11	and	and	CCONJ
ajfa-5565	125	12	the	the	DET
ajfa-5565	125	13	effects	effect	NOUN
ajfa-5565	125	14	of	of	ADP
ajfa-5565	125	15	accounting	accounting	NOUN
ajfa-5565	125	16	disclosure	disclosure	NOUN
ajfa-5565	125	17	on	on	ADP
ajfa-5565	125	18	bank	bank	NOUN
ajfa-5565	125	19	loan	loan	NOUN
ajfa-5565	125	20	contracting	contracting	NOUN
ajfa-5565	125	21	terms	term	NOUN
ajfa-5565	125	22	such	such	ADJ
ajfa-5565	125	23	as	as	ADP
ajfa-5565	125	24	the	the	DET
ajfa-5565	125	25	loan	loan	NOUN
ajfa-5565	125	26	size	size	NOUN
ajfa-5565	125	27	,	,	PUNCT
ajfa-5565	125	28	the	the	DET
ajfa-5565	125	29	loan	loan	NOUN
ajfa-5565	125	30	maturity	maturity	NOUN
ajfa-5565	125	31	,	,	PUNCT
ajfa-5565	125	32	and	and	CCONJ
ajfa-5565	125	33	the	the	DET
ajfa-5565	125	34	loan	loan	NOUN
ajfa-5565	125	35	spread	spread	NOUN
ajfa-5565	125	36	,	,	PUNCT
ajfa-5565	125	37	are	be	AUX
ajfa-5565	125	38	more	more	ADV
ajfa-5565	125	39	significant	significant	ADJ
ajfa-5565	125	40	for	for	ADP
ajfa-5565	125	41	borrowers	borrower	NOUN
ajfa-5565	125	42	with	with	ADP
ajfa-5565	125	43	smaller	small	ADJ
ajfa-5565	125	44	size	size	NOUN
ajfa-5565	125	45	.	.	PUNCT
ajfa-5565	126	1	asian	asian	ADJ
ajfa-5565	126	2	journal	journal	PROPN
ajfa-5565	126	3	of	of	ADP
ajfa-5565	126	4	finance	finance	PROPN
ajfa-5565	126	5	&	&	CCONJ
ajfa-5565	126	6	accounting	accounting	PROPN
ajfa-5565	126	7	issn	issn	PROPN
ajfa-5565	126	8	1946	1946	NUM
ajfa-5565	126	9	-	-	PUNCT
ajfa-5565	126	10	052x	052x	PROPN
ajfa-5565	126	11	2014	2014	NUM
ajfa-5565	126	12	,	,	PUNCT
ajfa-5565	126	13	vol	vol	NOUN
ajfa-5565	126	14	.	.	PROPN
ajfa-5565	127	1	6	6	NUM
ajfa-5565	127	2	,	,	PUNCT
ajfa-5565	127	3	no	no	INTJ
ajfa-5565	127	4	.	.	NOUN
ajfa-5565	127	5	1	1	NUM
ajfa-5565	127	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	127	7	448	448	NUM
ajfa-5565	127	8	table	table	NOUN
ajfa-5565	127	9	2	2	NUM
ajfa-5565	127	10	.	.	PUNCT
ajfa-5565	127	11	regressions	regression	NOUN
ajfa-5565	127	12	of	of	ADP
ajfa-5565	127	13	bank	bank	NOUN
ajfa-5565	127	14	loan	loan	NOUN
ajfa-5565	127	15	contracting	contracting	NOUN
ajfa-5565	127	16	terms	term	NOUN
ajfa-5565	127	17	on	on	ADP
ajfa-5565	127	18	the	the	DET
ajfa-5565	127	19	interaction	interaction	NOUN
ajfa-5565	127	20	between	between	ADP
ajfa-5565	127	21	company_disclosure	company_disclosure	NOUN
ajfa-5565	127	22	and	and	CCONJ
ajfa-5565	127	23	size_dummy	size_dummy	ADJ
ajfa-5565	127	24	dependent	dependent	ADJ
ajfa-5565	127	25	variable	variable	NOUN
ajfa-5565	127	26	log_loan_size	log_loan_size	ADJ
ajfa-5565	127	27	log_loan_maturity	log_loan_maturity	NOUN
ajfa-5565	127	28	log_loan_spread	log_loan_spread	NOUN
ajfa-5565	127	29	(	(	PUNCT
ajfa-5565	127	30	1	1	NUM
ajfa-5565	127	31	)	)	PUNCT
ajfa-5565	127	32	(	(	PUNCT
ajfa-5565	127	33	2	2	NUM
ajfa-5565	127	34	)	)	PUNCT
ajfa-5565	127	35	(	(	PUNCT
ajfa-5565	127	36	3	3	X
ajfa-5565	127	37	)	)	PUNCT
ajfa-5565	127	38	company_disclosure	company_disclosure	NOUN
ajfa-5565	127	39	0.0021	0.0021	NUM
ajfa-5565	127	40	*	*	PUNCT
ajfa-5565	127	41	*	*	PUNCT
ajfa-5565	127	42	*	*	PUNCT
ajfa-5565	128	1	0.0028	0.0028	NUM
ajfa-5565	128	2	*	*	PUNCT
ajfa-5565	128	3	*	*	PUNCT
ajfa-5565	128	4	*	*	NOUN
ajfa-5565	128	5	-0.0018	-0.0018	X
ajfa-5565	128	6	*	*	PUNCT
ajfa-5565	129	1	*	*	PUNCT
ajfa-5565	129	2	*	*	PUNCT
ajfa-5565	129	3	(	(	PUNCT
ajfa-5565	129	4	0.0003	0.0003	NUM
ajfa-5565	129	5	)	)	PUNCT
ajfa-5565	129	6	(	(	PUNCT
ajfa-5565	129	7	0.0006	0.0006	NUM
ajfa-5565	129	8	)	)	PUNCT
ajfa-5565	129	9	(	(	PUNCT
ajfa-5565	129	10	0.0002	0.0002	NUM
ajfa-5565	129	11	)	)	PUNCT
ajfa-5565	129	12	company_disclosure	company_disclosure	NOUN
ajfa-5565	129	13	*	*	SYM
ajfa-5565	129	14	size_dummy	size_dummy	VERB
ajfa-5565	129	15	-0.0006	-0.0006	NOUN
ajfa-5565	129	16	*	*	PUNCT
ajfa-5565	129	17	*	*	PUNCT
ajfa-5565	129	18	*	*	PUNCT
ajfa-5565	129	19	-0.0008	-0.0008	NOUN
ajfa-5565	129	20	*	*	PUNCT
ajfa-5565	129	21	*	*	PUNCT
ajfa-5565	129	22	*	*	PUNCT
ajfa-5565	129	23	0.0006	0.0006	NUM
ajfa-5565	129	24	*	*	PUNCT
ajfa-5565	129	25	*	*	PUNCT
ajfa-5565	129	26	*	*	PUNCT
ajfa-5565	129	27	(	(	PUNCT
ajfa-5565	129	28	0.0001	0.0001	NUM
ajfa-5565	129	29	)	)	PUNCT
ajfa-5565	129	30	(	(	PUNCT
ajfa-5565	129	31	0.0002	0.0002	NUM
ajfa-5565	129	32	)	)	PUNCT
ajfa-5565	129	33	(	(	PUNCT
ajfa-5565	129	34	0.0001	0.0001	NUM
ajfa-5565	129	35	)	)	PUNCT
ajfa-5565	129	36	company_size	company_size	VERB
ajfa-5565	129	37	0.0038	0.0038	NUM
ajfa-5565	129	38	*	*	PUNCT
ajfa-5565	129	39	*	*	PUNCT
ajfa-5565	129	40	*	*	PUNCT
ajfa-5565	130	1	0.0040	0.0040	NUM
ajfa-5565	130	2	*	*	NOUN
ajfa-5565	130	3	*	*	NOUN
ajfa-5565	130	4	*	*	NOUN
ajfa-5565	130	5	-0.0039	-0.0039	NOUN
ajfa-5565	130	6	*	*	PUNCT
ajfa-5565	130	7	*	*	PUNCT
ajfa-5565	130	8	*	*	PUNCT
ajfa-5565	130	9	(	(	PUNCT
ajfa-5565	130	10	0.0007	0.0007	NUM
ajfa-5565	130	11	)	)	PUNCT
ajfa-5565	130	12	(	(	PUNCT
ajfa-5565	130	13	0.0006	0.0006	NUM
ajfa-5565	130	14	)	)	PUNCT
ajfa-5565	130	15	(	(	PUNCT
ajfa-5565	130	16	0.0008	0.0008	NUM
ajfa-5565	130	17	)	)	PUNCT
ajfa-5565	130	18	company_leverage	company_leverage	NOUN
ajfa-5565	130	19	-0.0555	-0.0555	NOUN
ajfa-5565	130	20	*	*	NOUN
ajfa-5565	130	21	*	*	PUNCT
ajfa-5565	130	22	*	*	PUNCT
ajfa-5565	130	23	-0.1678	-0.1678	PUNCT
ajfa-5565	131	1	*	*	PUNCT
ajfa-5565	132	1	*	*	PUNCT
ajfa-5565	132	2	*	*	PUNCT
ajfa-5565	132	3	0.0311	0.0311	NUM
ajfa-5565	132	4	*	*	PUNCT
ajfa-5565	132	5	*	*	PUNCT
ajfa-5565	132	6	*	*	PUNCT
ajfa-5565	132	7	(	(	PUNCT
ajfa-5565	132	8	0.0095	0.0095	NUM
ajfa-5565	132	9	)	)	PUNCT
ajfa-5565	132	10	(	(	PUNCT
ajfa-5565	132	11	0.0289	0.0289	NUM
ajfa-5565	132	12	)	)	PUNCT
ajfa-5565	132	13	(	(	PUNCT
ajfa-5565	132	14	0.0055	0.0055	NUM
ajfa-5565	132	15	)	)	PUNCT
ajfa-5565	132	16	company_profitability	company_profitability	PROPN
ajfa-5565	132	17	0.0149	0.0149	NUM
ajfa-5565	132	18	*	*	PUNCT
ajfa-5565	132	19	*	*	PUNCT
ajfa-5565	132	20	*	*	PUNCT
ajfa-5565	133	1	0.0379	0.0379	NUM
ajfa-5565	133	2	*	*	PUNCT
ajfa-5565	133	3	*	*	PUNCT
ajfa-5565	133	4	*	*	NOUN
ajfa-5565	133	5	-0.0020	-0.0020	NOUN
ajfa-5565	133	6	*	*	PUNCT
ajfa-5565	133	7	*	*	PUNCT
ajfa-5565	133	8	*	*	PUNCT
ajfa-5565	133	9	(	(	PUNCT
ajfa-5565	133	10	0.0028	0.0028	NUM
ajfa-5565	133	11	)	)	PUNCT
ajfa-5565	133	12	(	(	PUNCT
ajfa-5565	133	13	0.0072	0.0072	NUM
ajfa-5565	133	14	)	)	PUNCT
ajfa-5565	133	15	(	(	PUNCT
ajfa-5565	133	16	0.0003	0.0003	NUM
ajfa-5565	133	17	)	)	PUNCT
ajfa-5565	133	18	company_tangibility	company_tangibility	NOUN
ajfa-5565	133	19	0.0157	0.0157	NUM
ajfa-5565	133	20	0.0339	0.0339	NUM
ajfa-5565	133	21	-0.0827	-0.0827	NOUN
ajfa-5565	133	22	*	*	PUNCT
ajfa-5565	133	23	*	*	PUNCT
ajfa-5565	133	24	*	*	PUNCT
ajfa-5565	133	25	(	(	PUNCT
ajfa-5565	133	26	0.0400	0.0400	NUM
ajfa-5565	133	27	)	)	PUNCT
ajfa-5565	133	28	(	(	PUNCT
ajfa-5565	133	29	0.0704	0.0704	NUM
ajfa-5565	133	30	)	)	PUNCT
ajfa-5565	133	31	(	(	PUNCT
ajfa-5565	133	32	0.0199	0.0199	NUM
ajfa-5565	133	33	)	)	PUNCT
ajfa-5565	133	34	company	company	NOUN
ajfa-5565	133	35	_	_	PUNCT
ajfa-5565	134	1	diversification	diversification	NOUN
ajfa-5565	134	2	0.0155	0.0155	NUM
ajfa-5565	134	3	*	*	PUNCT
ajfa-5565	134	4	*	*	PUNCT
ajfa-5565	134	5	*	*	PUNCT
ajfa-5565	134	6	0.0385	0.0385	NUM
ajfa-5565	134	7	*	*	PUNCT
ajfa-5565	134	8	*	*	PUNCT
ajfa-5565	134	9	*	*	PUNCT
ajfa-5565	134	10	-0.0023	-0.0023	X
ajfa-5565	134	11	*	*	PUNCT
ajfa-5565	134	12	*	*	PUNCT
ajfa-5565	134	13	*	*	PUNCT
ajfa-5565	134	14	(	(	PUNCT
ajfa-5565	134	15	0.0029	0.0029	NUM
ajfa-5565	134	16	)	)	PUNCT
ajfa-5565	134	17	(	(	PUNCT
ajfa-5565	134	18	0.0075	0.0075	NUM
ajfa-5565	134	19	)	)	PUNCT
ajfa-5565	134	20	(	(	PUNCT
ajfa-5565	134	21	0.0005	0.0005	NUM
ajfa-5565	134	22	)	)	PUNCT
ajfa-5565	134	23	company	company	NOUN
ajfa-5565	134	24	_	_	PUNCT
ajfa-5565	134	25	maturity	maturity	NOUN
ajfa-5565	134	26	0.0020	0.0020	NUM
ajfa-5565	134	27	*	*	PUNCT
ajfa-5565	134	28	*	*	PUNCT
ajfa-5565	134	29	*	*	PUNCT
ajfa-5565	134	30	0.0030	0.0030	NUM
ajfa-5565	134	31	*	*	PUNCT
ajfa-5565	134	32	*	*	PUNCT
ajfa-5565	134	33	*	*	NOUN
ajfa-5565	134	34	-0.0028	-0.0028	NOUN
ajfa-5565	134	35	*	*	PUNCT
ajfa-5565	134	36	*	*	PUNCT
ajfa-5565	134	37	*	*	PUNCT
ajfa-5565	134	38	(	(	PUNCT
ajfa-5565	134	39	0.0003	0.0003	NUM
ajfa-5565	134	40	)	)	PUNCT
ajfa-5565	134	41	(	(	PUNCT
ajfa-5565	134	42	0.0004	0.0004	NUM
ajfa-5565	134	43	)	)	PUNCT
ajfa-5565	134	44	(	(	PUNCT
ajfa-5565	134	45	0.0006	0.0006	NUM
ajfa-5565	134	46	)	)	PUNCT
ajfa-5565	134	47	company_lending_relationship	company_lending_relationship	NOUN
ajfa-5565	135	1	0.0470	0.0470	NUM
ajfa-5565	135	2	*	*	PUNCT
ajfa-5565	135	3	*	*	PUNCT
ajfa-5565	135	4	*	*	PUNCT
ajfa-5565	135	5	0.0866	0.0866	NUM
ajfa-5565	135	6	*	*	PUNCT
ajfa-5565	135	7	*	*	PUNCT
ajfa-5565	135	8	*	*	PUNCT
ajfa-5565	135	9	-0.0489	-0.0489	NOUN
ajfa-5565	135	10	*	*	PUNCT
ajfa-5565	136	1	*	*	PUNCT
ajfa-5565	137	1	*	*	PUNCT
ajfa-5565	138	1	(	(	PUNCT
ajfa-5565	138	2	0.0161	0.0161	NUM
ajfa-5565	138	3	)	)	PUNCT
ajfa-5565	138	4	(	(	PUNCT
ajfa-5565	138	5	0.0240	0.0240	NUM
ajfa-5565	138	6	)	)	PUNCT
ajfa-5565	138	7	(	(	PUNCT
ajfa-5565	138	8	0.0106	0.0106	NUM
ajfa-5565	138	9	)	)	PUNCT
ajfa-5565	138	10	company_governance	company_governance	NOUN
ajfa-5565	138	11	0.0038	0.0038	NUM
ajfa-5565	138	12	*	*	PUNCT
ajfa-5565	138	13	*	*	PUNCT
ajfa-5565	138	14	*	*	PUNCT
ajfa-5565	139	1	0.0081	0.0081	NUM
ajfa-5565	139	2	*	*	PUNCT
ajfa-5565	139	3	*	*	PUNCT
ajfa-5565	139	4	*	*	NOUN
ajfa-5565	139	5	-0.0039	-0.0039	NOUN
ajfa-5565	139	6	*	*	PUNCT
ajfa-5565	139	7	*	*	PUNCT
ajfa-5565	139	8	*	*	PUNCT
ajfa-5565	139	9	(	(	PUNCT
ajfa-5565	139	10	0.0009	0.0009	NUM
ajfa-5565	139	11	)	)	PUNCT
ajfa-5565	139	12	(	(	PUNCT
ajfa-5565	139	13	0.0010	0.0010	NUM
ajfa-5565	139	14	)	)	PUNCT
ajfa-5565	139	15	(	(	PUNCT
ajfa-5565	139	16	0.0006	0.0006	NUM
ajfa-5565	139	17	)	)	PUNCT
ajfa-5565	139	18	country_investor_protection	country_investor_protection	NOUN
ajfa-5565	139	19	0.0025	0.0025	NUM
ajfa-5565	139	20	*	*	PUNCT
ajfa-5565	139	21	*	*	PUNCT
ajfa-5565	139	22	*	*	PUNCT
ajfa-5565	139	23	0.0034	0.0034	NUM
ajfa-5565	139	24	*	*	PUNCT
ajfa-5565	139	25	*	*	PUNCT
ajfa-5565	139	26	*	*	PUNCT
ajfa-5565	139	27	-0.0017	-0.0017	NOUN
ajfa-5565	139	28	*	*	PUNCT
ajfa-5565	139	29	*	*	PUNCT
ajfa-5565	139	30	*	*	PUNCT
ajfa-5565	139	31	(	(	PUNCT
ajfa-5565	139	32	0.0004	0.0004	NUM
ajfa-5565	139	33	)	)	PUNCT
ajfa-5565	139	34	(	(	PUNCT
ajfa-5565	139	35	0.0010	0.0010	NUM
ajfa-5565	139	36	)	)	PUNCT
ajfa-5565	139	37	(	(	PUNCT
ajfa-5565	139	38	0.0004	0.0004	NUM
ajfa-5565	139	39	)	)	PUNCT
ajfa-5565	139	40	country_gdp_growth	country_gdp_growth	VERB
ajfa-5565	139	41	0.0052	0.0052	NUM
ajfa-5565	139	42	0.0110	0.0110	NUM
ajfa-5565	139	43	-0.0143	-0.0143	NOUN
ajfa-5565	139	44	(	(	PUNCT
ajfa-5565	139	45	0.0056	0.0056	NUM
ajfa-5565	139	46	)	)	PUNCT
ajfa-5565	139	47	(	(	PUNCT
ajfa-5565	139	48	0.0109	0.0109	NUM
ajfa-5565	139	49	)	)	PUNCT
ajfa-5565	139	50	(	(	PUNCT
ajfa-5565	139	51	0.0096	0.0096	NUM
ajfa-5565	139	52	)	)	PUNCT
ajfa-5565	139	53	control	control	NOUN
ajfa-5565	139	54	for	for	ADP
ajfa-5565	139	55	bank_loan_type_dummy	bank_loan_type_dummy	PROPN
ajfa-5565	140	1	yes	yes	INTJ
ajfa-5565	141	1	yes	yes	INTJ
ajfa-5565	142	1	yes	yes	INTJ
ajfa-5565	142	2	industry_dummy	industry_dummy	ADJ
ajfa-5565	143	1	yes	yes	INTJ
ajfa-5565	143	2	yes	yes	INTJ
ajfa-5565	144	1	yes	yes	INTJ
ajfa-5565	144	2	year_dummy	year_dummy	ADJ
ajfa-5565	145	1	yes	yes	INTJ
ajfa-5565	146	1	yes	yes	INTJ
ajfa-5565	146	2	yes	yes	INTJ
ajfa-5565	146	3	obs	obs	PROPN
ajfa-5565	146	4	436	436	NUM
ajfa-5565	146	5	436	436	NUM
ajfa-5565	146	6	150	150	NUM
ajfa-5565	146	7	adjusted	adjust	VERB
ajfa-5565	146	8	r2	r2	NOUN
ajfa-5565	146	9	0.5733	0.5733	NUM
ajfa-5565	146	10	0.5790	0.5790	NUM
ajfa-5565	146	11	0.6500	0.6500	NUM
ajfa-5565	146	12	the	the	DET
ajfa-5565	146	13	definitions	definition	NOUN
ajfa-5565	146	14	of	of	ADP
ajfa-5565	146	15	all	all	DET
ajfa-5565	146	16	variables	variable	NOUN
ajfa-5565	146	17	are	be	AUX
ajfa-5565	146	18	shown	show	VERB
ajfa-5565	146	19	in	in	ADP
ajfa-5565	146	20	the	the	DET
ajfa-5565	146	21	appendix	appendix	NOUN
ajfa-5565	146	22	.	.	PUNCT
ajfa-5565	147	1	we	we	PRON
ajfa-5565	147	2	cluster	cluster	VERB
ajfa-5565	147	3	at	at	ADP
ajfa-5565	147	4	the	the	DET
ajfa-5565	147	5	borrower	borrower	NOUN
ajfa-5565	147	6	level	level	NOUN
ajfa-5565	147	7	when	when	SCONJ
ajfa-5565	147	8	calculating	calculate	VERB
ajfa-5565	147	9	standard	standard	ADJ
ajfa-5565	147	10	errors	error	NOUN
ajfa-5565	147	11	.	.	PUNCT
ajfa-5565	148	1	we	we	PRON
ajfa-5565	148	2	report	report	VERB
ajfa-5565	148	3	coefficients	coefficient	NOUN
ajfa-5565	148	4	in	in	ADP
ajfa-5565	148	5	the	the	DET
ajfa-5565	148	6	table	table	NOUN
ajfa-5565	148	7	and	and	CCONJ
ajfa-5565	148	8	standard	standard	ADJ
ajfa-5565	148	9	errors	error	NOUN
ajfa-5565	148	10	in	in	ADP
ajfa-5565	148	11	the	the	DET
ajfa-5565	148	12	parentheses	parenthesis	NOUN
ajfa-5565	148	13	.	.	PUNCT
ajfa-5565	149	1	we	we	PRON
ajfa-5565	149	2	employ	employ	VERB
ajfa-5565	149	3	*	*	PUNCT
ajfa-5565	149	4	,	,	PUNCT
ajfa-5565	149	5	*	*	PUNCT
ajfa-5565	149	6	*	*	PUNCT
ajfa-5565	149	7	,	,	PUNCT
ajfa-5565	149	8	and	and	CCONJ
ajfa-5565	149	9	*	*	PUNCT
ajfa-5565	149	10	*	*	PUNCT
ajfa-5565	149	11	*	*	PUNCT
ajfa-5565	149	12	to	to	PART
ajfa-5565	149	13	indicate	indicate	VERB
ajfa-5565	149	14	significance	significance	NOUN
ajfa-5565	149	15	at	at	ADP
ajfa-5565	149	16	the	the	DET
ajfa-5565	149	17	10	10	NUM
ajfa-5565	149	18	%	%	NOUN
ajfa-5565	149	19	,	,	PUNCT
ajfa-5565	149	20	5	5	NUM
ajfa-5565	149	21	%	%	NOUN
ajfa-5565	149	22	,	,	PUNCT
ajfa-5565	149	23	and	and	CCONJ
ajfa-5565	149	24	1	1	NUM
ajfa-5565	149	25	%	%	NOUN
ajfa-5565	149	26	levels	level	NOUN
ajfa-5565	149	27	respectively	respectively	ADV
ajfa-5565	149	28	.	.	PUNCT
ajfa-5565	150	1	we	we	PRON
ajfa-5565	150	2	show	show	VERB
ajfa-5565	150	3	the	the	DET
ajfa-5565	150	4	results	result	NOUN
ajfa-5565	150	5	to	to	PART
ajfa-5565	150	6	investigate	investigate	VERB
ajfa-5565	150	7	the	the	DET
ajfa-5565	150	8	effects	effect	NOUN
ajfa-5565	150	9	of	of	ADP
ajfa-5565	150	10	company	company	NOUN
ajfa-5565	150	11	leverage	leverage	NOUN
ajfa-5565	150	12	on	on	ADP
ajfa-5565	150	13	the	the	DET
ajfa-5565	150	14	relationship	relationship	NOUN
ajfa-5565	150	15	asian	asian	ADJ
ajfa-5565	150	16	journal	journal	NOUN
ajfa-5565	150	17	of	of	ADP
ajfa-5565	150	18	finance	finance	PROPN
ajfa-5565	150	19	&	&	CCONJ
ajfa-5565	150	20	accounting	accounting	PROPN
ajfa-5565	150	21	issn	issn	PROPN
ajfa-5565	150	22	1946	1946	NUM
ajfa-5565	150	23	-	-	PUNCT
ajfa-5565	150	24	052x	052x	PROPN
ajfa-5565	150	25	2014	2014	NUM
ajfa-5565	150	26	,	,	PUNCT
ajfa-5565	150	27	vol	vol	NOUN
ajfa-5565	150	28	.	.	PROPN
ajfa-5565	150	29	6	6	NUM
ajfa-5565	150	30	,	,	PUNCT
ajfa-5565	150	31	no	no	INTJ
ajfa-5565	150	32	.	.	NOUN
ajfa-5565	150	33	1	1	NUM
ajfa-5565	150	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	150	35	449	449	NUM
ajfa-5565	150	36	between	between	ADP
ajfa-5565	150	37	accounting	accounting	NOUN
ajfa-5565	150	38	disclosure	disclosure	NOUN
ajfa-5565	150	39	and	and	CCONJ
ajfa-5565	150	40	bank	bank	NOUN
ajfa-5565	150	41	loan	loan	NOUN
ajfa-5565	150	42	contracting	contracting	NOUN
ajfa-5565	150	43	terms	term	NOUN
ajfa-5565	150	44	such	such	ADJ
ajfa-5565	150	45	as	as	ADP
ajfa-5565	150	46	loan	loan	NOUN
ajfa-5565	150	47	size	size	NOUN
ajfa-5565	150	48	,	,	PUNCT
ajfa-5565	150	49	loan	loan	NOUN
ajfa-5565	150	50	maturity	maturity	NOUN
ajfa-5565	150	51	,	,	PUNCT
ajfa-5565	150	52	and	and	CCONJ
ajfa-5565	150	53	loan	loan	NOUN
ajfa-5565	150	54	spread	spread	VERB
ajfa-5565	150	55	in	in	ADP
ajfa-5565	150	56	table	table	NOUN
ajfa-5565	150	57	3	3	NUM
ajfa-5565	150	58	.	.	PUNCT
ajfa-5565	151	1	in	in	ADP
ajfa-5565	151	2	column	column	NOUN
ajfa-5565	151	3	1	1	NUM
ajfa-5565	151	4	,	,	PUNCT
ajfa-5565	151	5	the	the	DET
ajfa-5565	151	6	effects	effect	NOUN
ajfa-5565	151	7	of	of	ADP
ajfa-5565	151	8	accounting	accounting	NOUN
ajfa-5565	151	9	disclosure	disclosure	NOUN
ajfa-5565	151	10	on	on	ADP
ajfa-5565	151	11	the	the	DET
ajfa-5565	151	12	loan	loan	NOUN
ajfa-5565	151	13	size	size	NOUN
ajfa-5565	151	14	are	be	AUX
ajfa-5565	151	15	equal	equal	ADJ
ajfa-5565	151	16	to	to	ADP
ajfa-5565	151	17	(	(	PUNCT
ajfa-5565	151	18	0.0015	0.0015	NUM
ajfa-5565	151	19	+	+	NOUN
ajfa-5565	151	20	0.0005*leverage_dummy	0.0005*leverage_dummy	NOUN
ajfa-5565	151	21	)	)	PUNCT
ajfa-5565	151	22	.	.	PUNCT
ajfa-5565	152	1	the	the	DET
ajfa-5565	152	2	results	result	NOUN
ajfa-5565	152	3	suggest	suggest	VERB
ajfa-5565	152	4	that	that	SCONJ
ajfa-5565	152	5	the	the	DET
ajfa-5565	152	6	effects	effect	NOUN
ajfa-5565	152	7	of	of	ADP
ajfa-5565	152	8	accounting	accounting	NOUN
ajfa-5565	152	9	disclosure	disclosure	NOUN
ajfa-5565	152	10	on	on	ADP
ajfa-5565	152	11	the	the	DET
ajfa-5565	152	12	loan	loan	NOUN
ajfa-5565	152	13	size	size	NOUN
ajfa-5565	152	14	are	be	AUX
ajfa-5565	152	15	more	more	ADV
ajfa-5565	152	16	significant	significant	ADJ
ajfa-5565	152	17	for	for	ADP
ajfa-5565	152	18	borrowers	borrower	NOUN
ajfa-5565	152	19	with	with	ADP
ajfa-5565	152	20	higher	high	ADJ
ajfa-5565	152	21	leverage	leverage	NOUN
ajfa-5565	152	22	.	.	PUNCT
ajfa-5565	153	1	in	in	ADP
ajfa-5565	153	2	column	column	NOUN
ajfa-5565	153	3	2	2	NUM
ajfa-5565	153	4	,	,	PUNCT
ajfa-5565	153	5	the	the	DET
ajfa-5565	153	6	effects	effect	NOUN
ajfa-5565	153	7	of	of	ADP
ajfa-5565	153	8	accounting	accounting	NOUN
ajfa-5565	153	9	disclosure	disclosure	NOUN
ajfa-5565	153	10	on	on	ADP
ajfa-5565	153	11	the	the	DET
ajfa-5565	153	12	loan	loan	NOUN
ajfa-5565	153	13	maturity	maturity	NOUN
ajfa-5565	153	14	are	be	AUX
ajfa-5565	153	15	equal	equal	ADJ
ajfa-5565	153	16	to	to	ADP
ajfa-5565	153	17	(	(	PUNCT
ajfa-5565	153	18	0.0020	0.0020	NUM
ajfa-5565	153	19	+	+	NOUN
ajfa-5565	153	20	0.0007*leverage_dummy	0.0007*leverage_dummy	NUM
ajfa-5565	153	21	)	)	PUNCT
ajfa-5565	153	22	.	.	PUNCT
ajfa-5565	154	1	the	the	DET
ajfa-5565	154	2	results	result	NOUN
ajfa-5565	154	3	suggest	suggest	VERB
ajfa-5565	154	4	that	that	SCONJ
ajfa-5565	154	5	the	the	DET
ajfa-5565	154	6	effects	effect	NOUN
ajfa-5565	154	7	of	of	ADP
ajfa-5565	154	8	accounting	accounting	NOUN
ajfa-5565	154	9	disclosure	disclosure	NOUN
ajfa-5565	154	10	on	on	ADP
ajfa-5565	154	11	the	the	DET
ajfa-5565	154	12	loan	loan	NOUN
ajfa-5565	154	13	maturity	maturity	NOUN
ajfa-5565	154	14	are	be	AUX
ajfa-5565	154	15	more	more	ADV
ajfa-5565	154	16	significant	significant	ADJ
ajfa-5565	154	17	for	for	ADP
ajfa-5565	154	18	borrowers	borrower	NOUN
ajfa-5565	154	19	with	with	ADP
ajfa-5565	154	20	higher	high	ADJ
ajfa-5565	154	21	leverage	leverage	NOUN
ajfa-5565	154	22	.	.	PUNCT
ajfa-5565	155	1	in	in	ADP
ajfa-5565	155	2	column	column	NOUN
ajfa-5565	155	3	3	3	NUM
ajfa-5565	155	4	,	,	PUNCT
ajfa-5565	155	5	the	the	DET
ajfa-5565	155	6	effects	effect	NOUN
ajfa-5565	155	7	of	of	ADP
ajfa-5565	155	8	accounting	accounting	NOUN
ajfa-5565	155	9	disclosure	disclosure	NOUN
ajfa-5565	155	10	on	on	ADP
ajfa-5565	155	11	the	the	DET
ajfa-5565	155	12	loan	loan	NOUN
ajfa-5565	155	13	spread	spread	NOUN
ajfa-5565	155	14	are	be	AUX
ajfa-5565	155	15	equal	equal	ADJ
ajfa-5565	155	16	to	to	ADP
ajfa-5565	155	17	(	(	PUNCT
ajfa-5565	155	18	-0.0012	-0.0012	NOUN
ajfa-5565	155	19	-	-	PUNCT
ajfa-5565	155	20	0.0007*leverage_dummy	0.0007*leverage_dummy	NOUN
ajfa-5565	155	21	)	)	PUNCT
ajfa-5565	155	22	.	.	PUNCT
ajfa-5565	156	1	the	the	DET
ajfa-5565	156	2	results	result	NOUN
ajfa-5565	156	3	suggest	suggest	VERB
ajfa-5565	156	4	that	that	SCONJ
ajfa-5565	156	5	the	the	DET
ajfa-5565	156	6	effects	effect	NOUN
ajfa-5565	156	7	of	of	ADP
ajfa-5565	156	8	accounting	accounting	NOUN
ajfa-5565	156	9	disclosure	disclosure	NOUN
ajfa-5565	156	10	on	on	ADP
ajfa-5565	156	11	the	the	DET
ajfa-5565	156	12	loan	loan	NOUN
ajfa-5565	156	13	spread	spread	NOUN
ajfa-5565	156	14	are	be	AUX
ajfa-5565	156	15	more	more	ADV
ajfa-5565	156	16	significant	significant	ADJ
ajfa-5565	156	17	for	for	ADP
ajfa-5565	156	18	borrowers	borrower	NOUN
ajfa-5565	156	19	with	with	ADP
ajfa-5565	156	20	higher	high	ADJ
ajfa-5565	156	21	leverage	leverage	NOUN
ajfa-5565	156	22	.	.	PUNCT
ajfa-5565	157	1	in	in	ADP
ajfa-5565	157	2	summary	summary	NOUN
ajfa-5565	157	3	,	,	PUNCT
ajfa-5565	157	4	our	our	PRON
ajfa-5565	157	5	results	result	NOUN
ajfa-5565	157	6	are	be	AUX
ajfa-5565	157	7	consistent	consistent	ADJ
ajfa-5565	157	8	with	with	ADP
ajfa-5565	157	9	hypothesis	hypothesis	NOUN
ajfa-5565	157	10	2	2	NUM
ajfa-5565	157	11	and	and	CCONJ
ajfa-5565	157	12	the	the	DET
ajfa-5565	157	13	effects	effect	NOUN
ajfa-5565	157	14	of	of	ADP
ajfa-5565	157	15	accounting	accounting	NOUN
ajfa-5565	157	16	disclosure	disclosure	NOUN
ajfa-5565	157	17	on	on	ADP
ajfa-5565	157	18	bank	bank	NOUN
ajfa-5565	157	19	loan	loan	NOUN
ajfa-5565	157	20	contracting	contracting	NOUN
ajfa-5565	157	21	terms	term	NOUN
ajfa-5565	157	22	such	such	ADJ
ajfa-5565	157	23	as	as	ADP
ajfa-5565	157	24	the	the	DET
ajfa-5565	157	25	loan	loan	NOUN
ajfa-5565	157	26	size	size	NOUN
ajfa-5565	157	27	,	,	PUNCT
ajfa-5565	157	28	the	the	DET
ajfa-5565	157	29	loan	loan	NOUN
ajfa-5565	157	30	maturity	maturity	NOUN
ajfa-5565	157	31	,	,	PUNCT
ajfa-5565	157	32	and	and	CCONJ
ajfa-5565	157	33	the	the	DET
ajfa-5565	157	34	loan	loan	NOUN
ajfa-5565	157	35	spread	spread	NOUN
ajfa-5565	157	36	,	,	PUNCT
ajfa-5565	157	37	are	be	AUX
ajfa-5565	157	38	more	more	ADV
ajfa-5565	157	39	significant	significant	ADJ
ajfa-5565	157	40	for	for	ADP
ajfa-5565	157	41	borrowers	borrower	NOUN
ajfa-5565	157	42	with	with	ADP
ajfa-5565	157	43	higher	high	ADJ
ajfa-5565	157	44	leverage	leverage	NOUN
ajfa-5565	157	45	.	.	PUNCT
ajfa-5565	158	1	asian	asian	ADJ
ajfa-5565	158	2	journal	journal	PROPN
ajfa-5565	158	3	of	of	ADP
ajfa-5565	158	4	finance	finance	PROPN
ajfa-5565	158	5	&	&	CCONJ
ajfa-5565	158	6	accounting	accounting	PROPN
ajfa-5565	158	7	issn	issn	PROPN
ajfa-5565	158	8	1946	1946	NUM
ajfa-5565	158	9	-	-	PUNCT
ajfa-5565	158	10	052x	052x	PROPN
ajfa-5565	158	11	2014	2014	NUM
ajfa-5565	158	12	,	,	PUNCT
ajfa-5565	158	13	vol	vol	NOUN
ajfa-5565	158	14	.	.	PROPN
ajfa-5565	159	1	6	6	NUM
ajfa-5565	159	2	,	,	PUNCT
ajfa-5565	159	3	no	no	INTJ
ajfa-5565	159	4	.	.	NOUN
ajfa-5565	159	5	1	1	NUM
ajfa-5565	159	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	159	7	450	450	NUM
ajfa-5565	159	8	table	table	NOUN
ajfa-5565	159	9	3	3	NUM
ajfa-5565	159	10	.	.	PUNCT
ajfa-5565	159	11	regressions	regression	NOUN
ajfa-5565	159	12	of	of	ADP
ajfa-5565	159	13	bank	bank	NOUN
ajfa-5565	159	14	loan	loan	NOUN
ajfa-5565	159	15	contracting	contracting	NOUN
ajfa-5565	159	16	terms	term	NOUN
ajfa-5565	159	17	on	on	ADP
ajfa-5565	159	18	the	the	DET
ajfa-5565	159	19	interaction	interaction	NOUN
ajfa-5565	159	20	between	between	ADP
ajfa-5565	159	21	company_disclosure	company_disclosure	NOUN
ajfa-5565	159	22	and	and	CCONJ
ajfa-5565	159	23	leverage_dummy	leverage_dummy	ADJ
ajfa-5565	159	24	dependent	dependent	ADJ
ajfa-5565	159	25	variable	variable	NOUN
ajfa-5565	159	26	log_loan_size	log_loan_size	ADJ
ajfa-5565	159	27	log_loan_maturity	log_loan_maturity	NOUN
ajfa-5565	159	28	log_loan_spread	log_loan_spread	NOUN
ajfa-5565	159	29	(	(	PUNCT
ajfa-5565	159	30	1	1	NUM
ajfa-5565	159	31	)	)	PUNCT
ajfa-5565	159	32	(	(	PUNCT
ajfa-5565	159	33	2	2	NUM
ajfa-5565	159	34	)	)	PUNCT
ajfa-5565	159	35	(	(	PUNCT
ajfa-5565	159	36	3	3	X
ajfa-5565	159	37	)	)	PUNCT
ajfa-5565	160	1	company_disclosure	company_disclosure	NOUN
ajfa-5565	160	2	0.0015	0.0015	NUM
ajfa-5565	160	3	*	*	PUNCT
ajfa-5565	160	4	*	*	PUNCT
ajfa-5565	160	5	*	*	PUNCT
ajfa-5565	160	6	0.0020	0.0020	NUM
ajfa-5565	160	7	*	*	PUNCT
ajfa-5565	160	8	*	*	PUNCT
ajfa-5565	160	9	*	*	NOUN
ajfa-5565	160	10	-0.0012	-0.0012	NOUN
ajfa-5565	160	11	*	*	PUNCT
ajfa-5565	160	12	*	*	PUNCT
ajfa-5565	160	13	*	*	PUNCT
ajfa-5565	160	14	(	(	PUNCT
ajfa-5565	160	15	0.0004	0.0004	NUM
ajfa-5565	160	16	)	)	PUNCT
ajfa-5565	160	17	(	(	PUNCT
ajfa-5565	160	18	0.0005	0.0005	NUM
ajfa-5565	160	19	)	)	PUNCT
ajfa-5565	160	20	(	(	PUNCT
ajfa-5565	160	21	0.0003	0.0003	NUM
ajfa-5565	160	22	)	)	PUNCT
ajfa-5565	160	23	company_disclosure	company_disclosure	NOUN
ajfa-5565	160	24	*	*	PUNCT
ajfa-5565	160	25	leverage_dummy	leverage_dummy	NOUN
ajfa-5565	160	26	0.0005	0.0005	NUM
ajfa-5565	160	27	*	*	PUNCT
ajfa-5565	160	28	*	*	PUNCT
ajfa-5565	160	29	*	*	PUNCT
ajfa-5565	160	30	0.0007	0.0007	NUM
ajfa-5565	160	31	*	*	PUNCT
ajfa-5565	160	32	*	*	PUNCT
ajfa-5565	160	33	*	*	PUNCT
ajfa-5565	160	34	-0.0007	-0.0007	NOUN
ajfa-5565	160	35	*	*	PUNCT
ajfa-5565	160	36	*	*	PUNCT
ajfa-5565	160	37	*	*	PUNCT
ajfa-5565	160	38	(	(	PUNCT
ajfa-5565	160	39	0.0001	0.0001	NUM
ajfa-5565	160	40	)	)	PUNCT
ajfa-5565	160	41	(	(	PUNCT
ajfa-5565	160	42	0.0001	0.0001	NUM
ajfa-5565	160	43	)	)	PUNCT
ajfa-5565	160	44	(	(	PUNCT
ajfa-5565	160	45	0.0001	0.0001	NUM
ajfa-5565	160	46	)	)	PUNCT
ajfa-5565	160	47	company_size	company_size	VERB
ajfa-5565	160	48	0.0037	0.0037	NUM
ajfa-5565	160	49	*	*	PUNCT
ajfa-5565	160	50	*	*	PUNCT
ajfa-5565	160	51	*	*	PUNCT
ajfa-5565	160	52	0.0041	0.0041	NUM
ajfa-5565	160	53	*	*	PUNCT
ajfa-5565	160	54	*	*	PUNCT
ajfa-5565	160	55	*	*	NOUN
ajfa-5565	160	56	-0.0037	-0.0037	NOUN
ajfa-5565	160	57	*	*	PUNCT
ajfa-5565	160	58	*	*	PUNCT
ajfa-5565	160	59	*	*	PUNCT
ajfa-5565	160	60	(	(	PUNCT
ajfa-5565	160	61	0.0006	0.0006	NUM
ajfa-5565	160	62	)	)	PUNCT
ajfa-5565	160	63	(	(	PUNCT
ajfa-5565	160	64	0.0007	0.0007	NUM
ajfa-5565	160	65	)	)	PUNCT
ajfa-5565	160	66	(	(	PUNCT
ajfa-5565	160	67	0.0009	0.0009	NUM
ajfa-5565	160	68	)	)	PUNCT
ajfa-5565	160	69	company_leverage	company_leverage	NOUN
ajfa-5565	160	70	-0.0557	-0.0557	NOUN
ajfa-5565	160	71	*	*	PUNCT
ajfa-5565	160	72	*	*	PUNCT
ajfa-5565	160	73	*	*	PUNCT
ajfa-5565	160	74	-0.1670	-0.1670	NOUN
ajfa-5565	160	75	*	*	PUNCT
ajfa-5565	160	76	*	*	PUNCT
ajfa-5565	160	77	*	*	PUNCT
ajfa-5565	160	78	0.0318	0.0318	NUM
ajfa-5565	160	79	*	*	PUNCT
ajfa-5565	160	80	*	*	PUNCT
ajfa-5565	160	81	*	*	PUNCT
ajfa-5565	160	82	(	(	PUNCT
ajfa-5565	160	83	0.0098	0.0098	NUM
ajfa-5565	160	84	)	)	PUNCT
ajfa-5565	160	85	(	(	PUNCT
ajfa-5565	160	86	0.0283	0.0283	NUM
ajfa-5565	160	87	)	)	PUNCT
ajfa-5565	160	88	(	(	PUNCT
ajfa-5565	160	89	0.0050	0.0050	NUM
ajfa-5565	160	90	)	)	PUNCT
ajfa-5565	160	91	company_profitability	company_profitability	NOUN
ajfa-5565	160	92	0.0147	0.0147	NUM
ajfa-5565	160	93	*	*	PUNCT
ajfa-5565	160	94	*	*	PUNCT
ajfa-5565	160	95	*	*	PUNCT
ajfa-5565	160	96	0.0370	0.0370	NUM
ajfa-5565	160	97	*	*	PUNCT
ajfa-5565	160	98	*	*	PUNCT
ajfa-5565	160	99	*	*	NOUN
ajfa-5565	160	100	-0.0025	-0.0025	ADJ
ajfa-5565	160	101	*	*	PUNCT
ajfa-5565	160	102	*	*	PUNCT
ajfa-5565	160	103	*	*	PUNCT
ajfa-5565	160	104	(	(	PUNCT
ajfa-5565	160	105	0.0029	0.0029	NUM
ajfa-5565	160	106	)	)	PUNCT
ajfa-5565	160	107	(	(	PUNCT
ajfa-5565	160	108	0.0079	0.0079	NUM
ajfa-5565	160	109	)	)	PUNCT
ajfa-5565	160	110	(	(	PUNCT
ajfa-5565	160	111	0.0005	0.0005	NUM
ajfa-5565	160	112	)	)	PUNCT
ajfa-5565	160	113	company_tangibility	company_tangibility	NOUN
ajfa-5565	160	114	0.0154	0.0154	NUM
ajfa-5565	160	115	0.0332	0.0332	NUM
ajfa-5565	160	116	-0.0821	-0.0821	NOUN
ajfa-5565	160	117	*	*	PUNCT
ajfa-5565	160	118	*	*	PUNCT
ajfa-5565	160	119	*	*	PUNCT
ajfa-5565	160	120	(	(	PUNCT
ajfa-5565	160	121	0.0401	0.0401	NUM
ajfa-5565	160	122	)	)	PUNCT
ajfa-5565	160	123	(	(	PUNCT
ajfa-5565	160	124	0.0701	0.0701	NUM
ajfa-5565	160	125	)	)	PUNCT
ajfa-5565	160	126	(	(	PUNCT
ajfa-5565	160	127	0.0190	0.0190	NUM
ajfa-5565	160	128	)	)	PUNCT
ajfa-5565	160	129	company	company	NOUN
ajfa-5565	160	130	_	_	PUNCT
ajfa-5565	160	131	diversification	diversification	NOUN
ajfa-5565	160	132	0.0150	0.0150	NUM
ajfa-5565	160	133	*	*	PUNCT
ajfa-5565	160	134	*	*	PUNCT
ajfa-5565	160	135	*	*	PUNCT
ajfa-5565	160	136	0.0383	0.0383	NUM
ajfa-5565	160	137	*	*	PUNCT
ajfa-5565	160	138	*	*	PUNCT
ajfa-5565	160	139	*	*	PUNCT
ajfa-5565	160	140	-0.0024	-0.0024	NOUN
ajfa-5565	160	141	*	*	PUNCT
ajfa-5565	160	142	*	*	PUNCT
ajfa-5565	160	143	*	*	PUNCT
ajfa-5565	160	144	(	(	PUNCT
ajfa-5565	160	145	0.0028	0.0028	NUM
ajfa-5565	160	146	)	)	PUNCT
ajfa-5565	160	147	(	(	PUNCT
ajfa-5565	160	148	0.0079	0.0079	NUM
ajfa-5565	160	149	)	)	PUNCT
ajfa-5565	160	150	(	(	PUNCT
ajfa-5565	160	151	0.0006	0.0006	NUM
ajfa-5565	160	152	)	)	PUNCT
ajfa-5565	160	153	company	company	NOUN
ajfa-5565	160	154	_	_	PUNCT
ajfa-5565	160	155	maturity	maturity	NOUN
ajfa-5565	160	156	0.0021	0.0021	NUM
ajfa-5565	160	157	*	*	PUNCT
ajfa-5565	160	158	*	*	PUNCT
ajfa-5565	160	159	*	*	PUNCT
ajfa-5565	160	160	0.0031	0.0031	NUM
ajfa-5565	160	161	*	*	PROPN
ajfa-5565	160	162	*	*	PUNCT
ajfa-5565	160	163	*	*	X
ajfa-5565	160	164	-0.0027	-0.0027	ADJ
ajfa-5565	160	165	*	*	PUNCT
ajfa-5565	160	166	*	*	PUNCT
ajfa-5565	160	167	*	*	PUNCT
ajfa-5565	160	168	(	(	PUNCT
ajfa-5565	160	169	0.0004	0.0004	NUM
ajfa-5565	160	170	)	)	PUNCT
ajfa-5565	160	171	(	(	PUNCT
ajfa-5565	160	172	0.0005	0.0005	NUM
ajfa-5565	160	173	)	)	PUNCT
ajfa-5565	160	174	(	(	PUNCT
ajfa-5565	160	175	0.0007	0.0007	NUM
ajfa-5565	160	176	)	)	PUNCT
ajfa-5565	160	177	company_lending_relationship	company_lending_relationship	NOUN
ajfa-5565	160	178	0.0471	0.0471	NUM
ajfa-5565	160	179	*	*	PUNCT
ajfa-5565	160	180	*	*	PUNCT
ajfa-5565	160	181	*	*	PUNCT
ajfa-5565	160	182	0.0861	0.0861	NUM
ajfa-5565	160	183	*	*	PUNCT
ajfa-5565	160	184	*	*	PUNCT
ajfa-5565	160	185	*	*	NOUN
ajfa-5565	160	186	-0.0485	-0.0485	NOUN
ajfa-5565	160	187	*	*	PUNCT
ajfa-5565	160	188	*	*	PUNCT
ajfa-5565	160	189	*	*	PUNCT
ajfa-5565	160	190	(	(	PUNCT
ajfa-5565	160	191	0.0165	0.0165	NUM
ajfa-5565	160	192	)	)	PUNCT
ajfa-5565	160	193	(	(	PUNCT
ajfa-5565	160	194	0.0242	0.0242	NUM
ajfa-5565	160	195	)	)	PUNCT
ajfa-5565	160	196	(	(	PUNCT
ajfa-5565	160	197	0.0109	0.0109	NUM
ajfa-5565	160	198	)	)	PUNCT
ajfa-5565	160	199	company_governance	company_governance	NOUN
ajfa-5565	160	200	0.0037	0.0037	NUM
ajfa-5565	160	201	*	*	PUNCT
ajfa-5565	160	202	*	*	PUNCT
ajfa-5565	160	203	*	*	PUNCT
ajfa-5565	160	204	0.0080	0.0080	NUM
ajfa-5565	160	205	*	*	NOUN
ajfa-5565	160	206	*	*	PUNCT
ajfa-5565	160	207	*	*	NOUN
ajfa-5565	160	208	-0.0037	-0.0037	NOUN
ajfa-5565	160	209	*	*	PUNCT
ajfa-5565	160	210	*	*	PUNCT
ajfa-5565	160	211	*	*	PUNCT
ajfa-5565	160	212	(	(	PUNCT
ajfa-5565	160	213	0.0008	0.0008	NUM
ajfa-5565	160	214	)	)	PUNCT
ajfa-5565	160	215	(	(	PUNCT
ajfa-5565	160	216	0.0015	0.0015	NUM
ajfa-5565	160	217	)	)	PUNCT
ajfa-5565	160	218	(	(	PUNCT
ajfa-5565	160	219	0.0007	0.0007	NUM
ajfa-5565	160	220	)	)	PUNCT
ajfa-5565	160	221	country_investor_protection	country_investor_protection	NOUN
ajfa-5565	160	222	0.0024	0.0024	NUM
ajfa-5565	160	223	*	*	PUNCT
ajfa-5565	160	224	*	*	PUNCT
ajfa-5565	160	225	*	*	PUNCT
ajfa-5565	160	226	0.0033	0.0033	NUM
ajfa-5565	160	227	*	*	PUNCT
ajfa-5565	160	228	*	*	PUNCT
ajfa-5565	160	229	*	*	NOUN
ajfa-5565	160	230	-0.0016	-0.0016	PROPN
ajfa-5565	160	231	*	*	PUNCT
ajfa-5565	160	232	*	*	PUNCT
ajfa-5565	160	233	*	*	PUNCT
ajfa-5565	160	234	(	(	PUNCT
ajfa-5565	160	235	0.0005	0.0005	NUM
ajfa-5565	160	236	)	)	PUNCT
ajfa-5565	160	237	(	(	PUNCT
ajfa-5565	160	238	0.0011	0.0011	NUM
ajfa-5565	160	239	)	)	PUNCT
ajfa-5565	160	240	(	(	PUNCT
ajfa-5565	160	241	0.0003	0.0003	NUM
ajfa-5565	160	242	)	)	PUNCT
ajfa-5565	160	243	country_gdp_growth	country_gdp_growth	VERB
ajfa-5565	160	244	0.0051	0.0051	NUM
ajfa-5565	160	245	0.0113	0.0113	NUM
ajfa-5565	160	246	-0.0141	-0.0141	X
ajfa-5565	160	247	(	(	PUNCT
ajfa-5565	160	248	0.0054	0.0054	NUM
ajfa-5565	160	249	)	)	PUNCT
ajfa-5565	160	250	(	(	PUNCT
ajfa-5565	160	251	0.0108	0.0108	NUM
ajfa-5565	160	252	)	)	PUNCT
ajfa-5565	160	253	(	(	PUNCT
ajfa-5565	160	254	0.0098	0.0098	NUM
ajfa-5565	160	255	)	)	PUNCT
ajfa-5565	160	256	control	control	NOUN
ajfa-5565	160	257	for	for	ADP
ajfa-5565	160	258	bank_loan_type_dummy	bank_loan_type_dummy	PROPN
ajfa-5565	161	1	yes	yes	INTJ
ajfa-5565	162	1	yes	yes	INTJ
ajfa-5565	163	1	yes	yes	INTJ
ajfa-5565	163	2	industry_dummy	industry_dummy	ADJ
ajfa-5565	164	1	yes	yes	INTJ
ajfa-5565	164	2	yes	yes	INTJ
ajfa-5565	165	1	yes	yes	INTJ
ajfa-5565	165	2	year_dummy	year_dummy	ADJ
ajfa-5565	166	1	yes	yes	INTJ
ajfa-5565	167	1	yes	yes	INTJ
ajfa-5565	167	2	yes	yes	INTJ
ajfa-5565	167	3	obs	obs	PROPN
ajfa-5565	167	4	436	436	NUM
ajfa-5565	167	5	436	436	NUM
ajfa-5565	167	6	150	150	NUM
ajfa-5565	167	7	adjusted	adjust	VERB
ajfa-5565	167	8	r2	r2	NOUN
ajfa-5565	167	9	0.5734	0.5734	NUM
ajfa-5565	167	10	0.5791	0.5791	NUM
ajfa-5565	167	11	0.6502	0.6502	NUM
ajfa-5565	167	12	the	the	DET
ajfa-5565	167	13	definitions	definition	NOUN
ajfa-5565	167	14	of	of	ADP
ajfa-5565	167	15	all	all	DET
ajfa-5565	167	16	variables	variable	NOUN
ajfa-5565	167	17	are	be	AUX
ajfa-5565	167	18	shown	show	VERB
ajfa-5565	167	19	in	in	ADP
ajfa-5565	167	20	the	the	DET
ajfa-5565	167	21	appendix	appendix	NOUN
ajfa-5565	167	22	.	.	PUNCT
ajfa-5565	168	1	we	we	PRON
ajfa-5565	168	2	cluster	cluster	VERB
ajfa-5565	168	3	at	at	ADP
ajfa-5565	168	4	the	the	DET
ajfa-5565	168	5	borrower	borrower	NOUN
ajfa-5565	168	6	level	level	NOUN
ajfa-5565	168	7	when	when	SCONJ
ajfa-5565	168	8	calculating	calculate	VERB
ajfa-5565	168	9	standard	standard	ADJ
ajfa-5565	168	10	errors	error	NOUN
ajfa-5565	168	11	.	.	PUNCT
ajfa-5565	169	1	we	we	PRON
ajfa-5565	169	2	report	report	VERB
ajfa-5565	169	3	coefficients	coefficient	NOUN
ajfa-5565	169	4	in	in	ADP
ajfa-5565	169	5	the	the	DET
ajfa-5565	169	6	table	table	NOUN
ajfa-5565	169	7	and	and	CCONJ
ajfa-5565	169	8	standard	standard	ADJ
ajfa-5565	169	9	errors	error	NOUN
ajfa-5565	169	10	in	in	ADP
ajfa-5565	169	11	the	the	DET
ajfa-5565	169	12	parentheses	parenthesis	NOUN
ajfa-5565	169	13	.	.	PUNCT
ajfa-5565	170	1	we	we	PRON
ajfa-5565	170	2	employ	employ	VERB
ajfa-5565	170	3	*	*	PUNCT
ajfa-5565	170	4	,	,	PUNCT
ajfa-5565	170	5	*	*	PUNCT
ajfa-5565	170	6	*	*	PUNCT
ajfa-5565	170	7	,	,	PUNCT
ajfa-5565	170	8	and	and	CCONJ
ajfa-5565	170	9	*	*	PUNCT
ajfa-5565	170	10	*	*	PUNCT
ajfa-5565	170	11	*	*	PUNCT
ajfa-5565	170	12	to	to	PART
ajfa-5565	170	13	indicate	indicate	VERB
ajfa-5565	170	14	significance	significance	NOUN
ajfa-5565	170	15	at	at	ADP
ajfa-5565	170	16	the	the	DET
ajfa-5565	170	17	10	10	NUM
ajfa-5565	170	18	%	%	NOUN
ajfa-5565	170	19	,	,	PUNCT
ajfa-5565	170	20	5	5	NUM
ajfa-5565	170	21	%	%	NOUN
ajfa-5565	170	22	,	,	PUNCT
ajfa-5565	170	23	and	and	CCONJ
ajfa-5565	170	24	1	1	NUM
ajfa-5565	170	25	%	%	NOUN
ajfa-5565	170	26	levels	level	NOUN
ajfa-5565	170	27	respectively	respectively	ADV
ajfa-5565	170	28	.	.	PUNCT
ajfa-5565	171	1	we	we	PRON
ajfa-5565	171	2	presents	present	VERB
ajfa-5565	171	3	the	the	DET
ajfa-5565	171	4	results	result	NOUN
ajfa-5565	171	5	to	to	PART
ajfa-5565	171	6	examine	examine	VERB
ajfa-5565	171	7	the	the	DET
ajfa-5565	171	8	influence	influence	NOUN
ajfa-5565	171	9	of	of	ADP
ajfa-5565	171	10	company	company	NOUN
ajfa-5565	171	11	profitability	profitability	NOUN
ajfa-5565	171	12	on	on	ADP
ajfa-5565	171	13	the	the	DET
ajfa-5565	171	14	relationship	relationship	NOUN
ajfa-5565	171	15	asian	asian	ADJ
ajfa-5565	171	16	journal	journal	NOUN
ajfa-5565	171	17	of	of	ADP
ajfa-5565	171	18	finance	finance	PROPN
ajfa-5565	171	19	&	&	CCONJ
ajfa-5565	171	20	accounting	accounting	PROPN
ajfa-5565	171	21	issn	issn	PROPN
ajfa-5565	171	22	1946	1946	NUM
ajfa-5565	171	23	-	-	PUNCT
ajfa-5565	171	24	052x	052x	PROPN
ajfa-5565	171	25	2014	2014	NUM
ajfa-5565	171	26	,	,	PUNCT
ajfa-5565	171	27	vol	vol	NOUN
ajfa-5565	171	28	.	.	PROPN
ajfa-5565	171	29	6	6	NUM
ajfa-5565	171	30	,	,	PUNCT
ajfa-5565	171	31	no	no	INTJ
ajfa-5565	171	32	.	.	NOUN
ajfa-5565	171	33	1	1	NUM
ajfa-5565	171	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	171	35	451	451	NUM
ajfa-5565	171	36	between	between	ADP
ajfa-5565	171	37	accounting	accounting	NOUN
ajfa-5565	171	38	disclosure	disclosure	NOUN
ajfa-5565	171	39	and	and	CCONJ
ajfa-5565	171	40	bank	bank	NOUN
ajfa-5565	171	41	loan	loan	NOUN
ajfa-5565	171	42	contracting	contracting	NOUN
ajfa-5565	171	43	terms	term	NOUN
ajfa-5565	171	44	such	such	ADJ
ajfa-5565	171	45	as	as	ADP
ajfa-5565	171	46	loan	loan	NOUN
ajfa-5565	171	47	size	size	NOUN
ajfa-5565	171	48	,	,	PUNCT
ajfa-5565	171	49	loan	loan	NOUN
ajfa-5565	171	50	maturity	maturity	NOUN
ajfa-5565	171	51	,	,	PUNCT
ajfa-5565	171	52	and	and	CCONJ
ajfa-5565	171	53	loan	loan	NOUN
ajfa-5565	171	54	spread	spread	VERB
ajfa-5565	171	55	in	in	ADP
ajfa-5565	171	56	table	table	NOUN
ajfa-5565	171	57	4	4	NUM
ajfa-5565	171	58	.	.	PUNCT
ajfa-5565	172	1	in	in	ADP
ajfa-5565	172	2	column	column	NOUN
ajfa-5565	172	3	1	1	NUM
ajfa-5565	172	4	,	,	PUNCT
ajfa-5565	172	5	the	the	DET
ajfa-5565	172	6	effects	effect	NOUN
ajfa-5565	172	7	of	of	ADP
ajfa-5565	172	8	accounting	accounting	NOUN
ajfa-5565	172	9	disclosure	disclosure	NOUN
ajfa-5565	172	10	on	on	ADP
ajfa-5565	172	11	the	the	DET
ajfa-5565	172	12	loan	loan	NOUN
ajfa-5565	172	13	size	size	NOUN
ajfa-5565	172	14	are	be	AUX
ajfa-5565	172	15	equal	equal	ADJ
ajfa-5565	172	16	to	to	ADP
ajfa-5565	172	17	(	(	PUNCT
ajfa-5565	172	18	0.0022	0.0022	NUM
ajfa-5565	172	19	-	-	PUNCT
ajfa-5565	172	20	0.0007*profitability_dummy	0.0007*profitability_dummy	NOUN
ajfa-5565	172	21	)	)	PUNCT
ajfa-5565	172	22	.	.	PUNCT
ajfa-5565	173	1	the	the	DET
ajfa-5565	173	2	results	result	NOUN
ajfa-5565	173	3	imply	imply	VERB
ajfa-5565	173	4	that	that	SCONJ
ajfa-5565	173	5	the	the	DET
ajfa-5565	173	6	effects	effect	NOUN
ajfa-5565	173	7	of	of	ADP
ajfa-5565	173	8	accounting	accounting	NOUN
ajfa-5565	173	9	disclosure	disclosure	NOUN
ajfa-5565	173	10	on	on	ADP
ajfa-5565	173	11	the	the	DET
ajfa-5565	173	12	loan	loan	NOUN
ajfa-5565	173	13	size	size	NOUN
ajfa-5565	173	14	are	be	AUX
ajfa-5565	173	15	more	more	ADV
ajfa-5565	173	16	significant	significant	ADJ
ajfa-5565	173	17	for	for	ADP
ajfa-5565	173	18	borrowers	borrower	NOUN
ajfa-5565	173	19	with	with	ADP
ajfa-5565	173	20	lower	low	ADJ
ajfa-5565	173	21	profitability	profitability	NOUN
ajfa-5565	173	22	.	.	PUNCT
ajfa-5565	174	1	in	in	ADP
ajfa-5565	174	2	column	column	NOUN
ajfa-5565	174	3	2	2	NUM
ajfa-5565	174	4	,	,	PUNCT
ajfa-5565	174	5	the	the	DET
ajfa-5565	174	6	effects	effect	NOUN
ajfa-5565	174	7	of	of	ADP
ajfa-5565	174	8	accounting	accounting	NOUN
ajfa-5565	174	9	disclosure	disclosure	NOUN
ajfa-5565	174	10	on	on	ADP
ajfa-5565	174	11	the	the	DET
ajfa-5565	174	12	loan	loan	NOUN
ajfa-5565	174	13	maturity	maturity	NOUN
ajfa-5565	174	14	are	be	AUX
ajfa-5565	174	15	equal	equal	ADJ
ajfa-5565	174	16	to	to	ADP
ajfa-5565	174	17	(	(	PUNCT
ajfa-5565	174	18	0.0027	0.0027	NUM
ajfa-5565	174	19	-	-	PUNCT
ajfa-5565	174	20	0.0007	0.0007	NUM
ajfa-5565	174	21	*	*	NOUN
ajfa-5565	174	22	profitability_dummy	profitability_dummy	NUM
ajfa-5565	174	23	)	)	PUNCT
ajfa-5565	174	24	.	.	PUNCT
ajfa-5565	175	1	the	the	DET
ajfa-5565	175	2	results	result	NOUN
ajfa-5565	175	3	suggest	suggest	VERB
ajfa-5565	175	4	that	that	SCONJ
ajfa-5565	175	5	the	the	DET
ajfa-5565	175	6	effects	effect	NOUN
ajfa-5565	175	7	of	of	ADP
ajfa-5565	175	8	accounting	accounting	NOUN
ajfa-5565	175	9	disclosure	disclosure	NOUN
ajfa-5565	175	10	on	on	ADP
ajfa-5565	175	11	the	the	DET
ajfa-5565	175	12	loan	loan	NOUN
ajfa-5565	175	13	maturity	maturity	NOUN
ajfa-5565	175	14	are	be	AUX
ajfa-5565	175	15	more	more	ADV
ajfa-5565	175	16	significant	significant	ADJ
ajfa-5565	175	17	for	for	ADP
ajfa-5565	175	18	borrowers	borrower	NOUN
ajfa-5565	175	19	with	with	ADP
ajfa-5565	175	20	lower	low	ADJ
ajfa-5565	175	21	profitability	profitability	NOUN
ajfa-5565	175	22	.	.	PUNCT
ajfa-5565	176	1	in	in	ADP
ajfa-5565	176	2	column	column	NOUN
ajfa-5565	176	3	3	3	NUM
ajfa-5565	176	4	,	,	PUNCT
ajfa-5565	176	5	the	the	DET
ajfa-5565	176	6	effects	effect	NOUN
ajfa-5565	176	7	of	of	ADP
ajfa-5565	176	8	accounting	accounting	NOUN
ajfa-5565	176	9	disclosure	disclosure	NOUN
ajfa-5565	176	10	on	on	ADP
ajfa-5565	176	11	the	the	DET
ajfa-5565	176	12	loan	loan	NOUN
ajfa-5565	176	13	spread	spread	NOUN
ajfa-5565	176	14	are	be	AUX
ajfa-5565	176	15	equal	equal	ADJ
ajfa-5565	176	16	to	to	ADP
ajfa-5565	176	17	(	(	PUNCT
ajfa-5565	176	18	-0.0019	-0.0019	X
ajfa-5565	176	19	+	+	NOUN
ajfa-5565	176	20	0.0006*profitability_dummy	0.0006*profitability_dummy	NUM
ajfa-5565	176	21	)	)	PUNCT
ajfa-5565	176	22	.	.	PUNCT
ajfa-5565	177	1	the	the	DET
ajfa-5565	177	2	results	result	NOUN
ajfa-5565	177	3	suggest	suggest	VERB
ajfa-5565	177	4	that	that	SCONJ
ajfa-5565	177	5	the	the	DET
ajfa-5565	177	6	effects	effect	NOUN
ajfa-5565	177	7	of	of	ADP
ajfa-5565	177	8	accounting	accounting	NOUN
ajfa-5565	177	9	disclosure	disclosure	NOUN
ajfa-5565	177	10	on	on	ADP
ajfa-5565	177	11	the	the	DET
ajfa-5565	177	12	loan	loan	NOUN
ajfa-5565	177	13	spread	spread	NOUN
ajfa-5565	177	14	are	be	AUX
ajfa-5565	177	15	more	more	ADV
ajfa-5565	177	16	significant	significant	ADJ
ajfa-5565	177	17	for	for	ADP
ajfa-5565	177	18	borrowers	borrower	NOUN
ajfa-5565	177	19	with	with	ADP
ajfa-5565	177	20	lower	low	ADJ
ajfa-5565	177	21	profitability	profitability	NOUN
ajfa-5565	177	22	.	.	PUNCT
ajfa-5565	178	1	in	in	ADP
ajfa-5565	178	2	summary	summary	NOUN
ajfa-5565	178	3	,	,	PUNCT
ajfa-5565	178	4	our	our	PRON
ajfa-5565	178	5	results	result	NOUN
ajfa-5565	178	6	are	be	AUX
ajfa-5565	178	7	consistent	consistent	ADJ
ajfa-5565	178	8	with	with	ADP
ajfa-5565	178	9	hypothesis	hypothesis	NOUN
ajfa-5565	178	10	3	3	NUM
ajfa-5565	178	11	and	and	CCONJ
ajfa-5565	178	12	the	the	DET
ajfa-5565	178	13	effects	effect	NOUN
ajfa-5565	178	14	of	of	ADP
ajfa-5565	178	15	accounting	accounting	NOUN
ajfa-5565	178	16	disclosure	disclosure	NOUN
ajfa-5565	178	17	on	on	ADP
ajfa-5565	178	18	bank	bank	NOUN
ajfa-5565	178	19	loan	loan	NOUN
ajfa-5565	178	20	contracting	contracting	NOUN
ajfa-5565	178	21	terms	term	NOUN
ajfa-5565	178	22	such	such	ADJ
ajfa-5565	178	23	as	as	ADP
ajfa-5565	178	24	the	the	DET
ajfa-5565	178	25	loan	loan	NOUN
ajfa-5565	178	26	size	size	NOUN
ajfa-5565	178	27	,	,	PUNCT
ajfa-5565	178	28	the	the	DET
ajfa-5565	178	29	loan	loan	NOUN
ajfa-5565	178	30	maturity	maturity	NOUN
ajfa-5565	178	31	,	,	PUNCT
ajfa-5565	178	32	and	and	CCONJ
ajfa-5565	178	33	the	the	DET
ajfa-5565	178	34	loan	loan	NOUN
ajfa-5565	178	35	spread	spread	NOUN
ajfa-5565	178	36	,	,	PUNCT
ajfa-5565	178	37	are	be	AUX
ajfa-5565	178	38	more	more	ADV
ajfa-5565	178	39	significant	significant	ADJ
ajfa-5565	178	40	for	for	ADP
ajfa-5565	178	41	borrowers	borrower	NOUN
ajfa-5565	178	42	with	with	ADP
ajfa-5565	178	43	lower	low	ADJ
ajfa-5565	178	44	profitability	profitability	NOUN
ajfa-5565	178	45	.	.	PUNCT
ajfa-5565	179	1	asian	asian	ADJ
ajfa-5565	179	2	journal	journal	PROPN
ajfa-5565	179	3	of	of	ADP
ajfa-5565	179	4	finance	finance	PROPN
ajfa-5565	179	5	&	&	CCONJ
ajfa-5565	179	6	accounting	accounting	PROPN
ajfa-5565	179	7	issn	issn	PROPN
ajfa-5565	179	8	1946	1946	NUM
ajfa-5565	179	9	-	-	PUNCT
ajfa-5565	179	10	052x	052x	PROPN
ajfa-5565	179	11	2014	2014	NUM
ajfa-5565	179	12	,	,	PUNCT
ajfa-5565	179	13	vol	vol	NOUN
ajfa-5565	179	14	.	.	PROPN
ajfa-5565	180	1	6	6	NUM
ajfa-5565	180	2	,	,	PUNCT
ajfa-5565	180	3	no	no	INTJ
ajfa-5565	180	4	.	.	NOUN
ajfa-5565	180	5	1	1	NUM
ajfa-5565	180	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	180	7	452	452	NUM
ajfa-5565	180	8	table	table	NOUN
ajfa-5565	180	9	4	4	NUM
ajfa-5565	180	10	.	.	PUNCT
ajfa-5565	180	11	regressions	regression	NOUN
ajfa-5565	180	12	of	of	ADP
ajfa-5565	180	13	bank	bank	NOUN
ajfa-5565	180	14	loan	loan	NOUN
ajfa-5565	180	15	contracting	contracting	NOUN
ajfa-5565	180	16	terms	term	NOUN
ajfa-5565	180	17	on	on	ADP
ajfa-5565	180	18	the	the	DET
ajfa-5565	180	19	interaction	interaction	NOUN
ajfa-5565	180	20	between	between	ADP
ajfa-5565	180	21	company_disclosure	company_disclosure	NOUN
ajfa-5565	180	22	and	and	CCONJ
ajfa-5565	180	23	profitability_dummy	profitability_dummy	ADJ
ajfa-5565	180	24	dependent	dependent	ADJ
ajfa-5565	180	25	variable	variable	NOUN
ajfa-5565	180	26	log_loan_size	log_loan_size	ADJ
ajfa-5565	180	27	log_loan_maturity	log_loan_maturity	NOUN
ajfa-5565	180	28	log_loan_spread	log_loan_spread	NOUN
ajfa-5565	180	29	(	(	PUNCT
ajfa-5565	180	30	1	1	NUM
ajfa-5565	180	31	)	)	PUNCT
ajfa-5565	180	32	(	(	PUNCT
ajfa-5565	180	33	2	2	NUM
ajfa-5565	180	34	)	)	PUNCT
ajfa-5565	180	35	(	(	PUNCT
ajfa-5565	180	36	3	3	X
ajfa-5565	180	37	)	)	PUNCT
ajfa-5565	180	38	company_disclosure	company_disclosure	NOUN
ajfa-5565	181	1	0.0022	0.0022	NUM
ajfa-5565	181	2	*	*	PUNCT
ajfa-5565	181	3	*	*	PUNCT
ajfa-5565	181	4	*	*	X
ajfa-5565	181	5	0.0027	0.0027	NUM
ajfa-5565	181	6	*	*	PUNCT
ajfa-5565	181	7	*	*	PUNCT
ajfa-5565	181	8	*	*	NOUN
ajfa-5565	181	9	-0.0019	-0.0019	NOUN
ajfa-5565	181	10	*	*	PUNCT
ajfa-5565	181	11	*	*	PUNCT
ajfa-5565	181	12	*	*	PUNCT
ajfa-5565	181	13	(	(	PUNCT
ajfa-5565	181	14	0.0002	0.0002	NUM
ajfa-5565	181	15	)	)	PUNCT
ajfa-5565	181	16	(	(	PUNCT
ajfa-5565	181	17	0.0005	0.0005	NUM
ajfa-5565	181	18	)	)	PUNCT
ajfa-5565	181	19	(	(	PUNCT
ajfa-5565	181	20	0.0003	0.0003	NUM
ajfa-5565	181	21	)	)	PUNCT
ajfa-5565	181	22	company_disclosure	company_disclosure	NOUN
ajfa-5565	181	23	*	*	PUNCT
ajfa-5565	181	24	profitability_dummy	profitability_dummy	ADJ
ajfa-5565	181	25	-0.0007	-0.0007	NOUN
ajfa-5565	181	26	*	*	PUNCT
ajfa-5565	181	27	*	*	PUNCT
ajfa-5565	181	28	*	*	PUNCT
ajfa-5565	181	29	-0.0007	-0.0007	ADJ
ajfa-5565	182	1	*	*	PUNCT
ajfa-5565	182	2	*	*	PUNCT
ajfa-5565	182	3	*	*	PUNCT
ajfa-5565	182	4	0.0006	0.0006	NUM
ajfa-5565	182	5	*	*	PUNCT
ajfa-5565	182	6	*	*	PUNCT
ajfa-5565	182	7	*	*	PUNCT
ajfa-5565	182	8	(	(	PUNCT
ajfa-5565	182	9	0.0001	0.0001	NUM
ajfa-5565	182	10	)	)	PUNCT
ajfa-5565	182	11	(	(	PUNCT
ajfa-5565	182	12	0.0001	0.0001	NUM
ajfa-5565	182	13	)	)	PUNCT
ajfa-5565	182	14	(	(	PUNCT
ajfa-5565	182	15	0.0001	0.0001	NUM
ajfa-5565	182	16	)	)	PUNCT
ajfa-5565	182	17	company_size	company_size	VERB
ajfa-5565	182	18	0.0039	0.0039	NUM
ajfa-5565	182	19	*	*	PUNCT
ajfa-5565	182	20	*	*	PUNCT
ajfa-5565	182	21	*	*	PUNCT
ajfa-5565	182	22	0.0041	0.0041	NUM
ajfa-5565	182	23	*	*	PUNCT
ajfa-5565	182	24	*	*	PUNCT
ajfa-5565	182	25	*	*	ADJ
ajfa-5565	182	26	-0.0038	-0.0038	PROPN
ajfa-5565	182	27	*	*	PUNCT
ajfa-5565	182	28	*	*	PUNCT
ajfa-5565	182	29	*	*	PUNCT
ajfa-5565	182	30	(	(	PUNCT
ajfa-5565	182	31	0.0006	0.0006	NUM
ajfa-5565	182	32	)	)	PUNCT
ajfa-5565	182	33	(	(	PUNCT
ajfa-5565	182	34	0.0005	0.0005	NUM
ajfa-5565	182	35	)	)	PUNCT
ajfa-5565	182	36	(	(	PUNCT
ajfa-5565	182	37	0.0006	0.0006	NUM
ajfa-5565	182	38	)	)	PUNCT
ajfa-5565	182	39	company_leverage	company_leverage	NOUN
ajfa-5565	182	40	-0.0552	-0.0552	NOUN
ajfa-5565	182	41	*	*	PUNCT
ajfa-5565	182	42	*	*	PUNCT
ajfa-5565	182	43	*	*	PUNCT
ajfa-5565	182	44	-0.1673	-0.1673	PUNCT
ajfa-5565	182	45	*	*	PUNCT
ajfa-5565	182	46	*	*	PUNCT
ajfa-5565	182	47	*	*	PUNCT
ajfa-5565	182	48	0.0310	0.0310	NUM
ajfa-5565	182	49	*	*	PUNCT
ajfa-5565	182	50	*	*	PUNCT
ajfa-5565	182	51	*	*	PUNCT
ajfa-5565	182	52	(	(	PUNCT
ajfa-5565	182	53	0.0091	0.0091	NUM
ajfa-5565	182	54	)	)	PUNCT
ajfa-5565	182	55	(	(	PUNCT
ajfa-5565	182	56	0.0280	0.0280	NUM
ajfa-5565	182	57	)	)	PUNCT
ajfa-5565	182	58	(	(	PUNCT
ajfa-5565	182	59	0.0051	0.0051	NUM
ajfa-5565	182	60	)	)	PUNCT
ajfa-5565	182	61	company_profitability	company_profitability	NOUN
ajfa-5565	182	62	0.0146	0.0146	NUM
ajfa-5565	182	63	*	*	PUNCT
ajfa-5565	182	64	*	*	PUNCT
ajfa-5565	182	65	*	*	PUNCT
ajfa-5565	182	66	0.0375	0.0375	NUM
ajfa-5565	182	67	*	*	PUNCT
ajfa-5565	182	68	*	*	PUNCT
ajfa-5565	182	69	*	*	NOUN
ajfa-5565	182	70	-0.0022	-0.0022	NOUN
ajfa-5565	182	71	*	*	PUNCT
ajfa-5565	182	72	*	*	PUNCT
ajfa-5565	182	73	*	*	PUNCT
ajfa-5565	182	74	(	(	PUNCT
ajfa-5565	182	75	0.0024	0.0024	NUM
ajfa-5565	182	76	)	)	PUNCT
ajfa-5565	182	77	(	(	PUNCT
ajfa-5565	182	78	0.0070	0.0070	NUM
ajfa-5565	182	79	)	)	PUNCT
ajfa-5565	182	80	(	(	PUNCT
ajfa-5565	182	81	0.0004	0.0004	NUM
ajfa-5565	182	82	)	)	PUNCT
ajfa-5565	182	83	company_tangibility	company_tangibility	NOUN
ajfa-5565	182	84	0.0154	0.0154	NUM
ajfa-5565	182	85	0.0331	0.0331	NUM
ajfa-5565	182	86	-0.0822	-0.0822	NOUN
ajfa-5565	183	1	*	*	PUNCT
ajfa-5565	183	2	*	*	PUNCT
ajfa-5565	183	3	*	*	PUNCT
ajfa-5565	183	4	(	(	PUNCT
ajfa-5565	183	5	0.0401	0.0401	NUM
ajfa-5565	183	6	)	)	PUNCT
ajfa-5565	183	7	(	(	PUNCT
ajfa-5565	183	8	0.0700	0.0700	NUM
ajfa-5565	183	9	)	)	PUNCT
ajfa-5565	183	10	(	(	PUNCT
ajfa-5565	183	11	0.0193	0.0193	NUM
ajfa-5565	183	12	)	)	PUNCT
ajfa-5565	183	13	company	company	NOUN
ajfa-5565	183	14	_	_	PUNCT
ajfa-5565	183	15	diversification	diversification	NOUN
ajfa-5565	183	16	0.0152	0.0152	NUM
ajfa-5565	183	17	*	*	PUNCT
ajfa-5565	183	18	*	*	PUNCT
ajfa-5565	183	19	*	*	PUNCT
ajfa-5565	183	20	0.0388	0.0388	NUM
ajfa-5565	183	21	*	*	PUNCT
ajfa-5565	183	22	*	*	PUNCT
ajfa-5565	183	23	*	*	NOUN
ajfa-5565	183	24	-0.0021	-0.0021	NOUN
ajfa-5565	183	25	*	*	PUNCT
ajfa-5565	183	26	*	*	PUNCT
ajfa-5565	183	27	*	*	PUNCT
ajfa-5565	183	28	(	(	PUNCT
ajfa-5565	183	29	0.0023	0.0023	NUM
ajfa-5565	183	30	)	)	PUNCT
ajfa-5565	183	31	(	(	PUNCT
ajfa-5565	183	32	0.0078	0.0078	NUM
ajfa-5565	183	33	)	)	PUNCT
ajfa-5565	183	34	(	(	PUNCT
ajfa-5565	183	35	0.0004	0.0004	NUM
ajfa-5565	183	36	)	)	PUNCT
ajfa-5565	183	37	company	company	NOUN
ajfa-5565	183	38	_	_	PUNCT
ajfa-5565	183	39	maturity	maturity	NOUN
ajfa-5565	183	40	0.0021	0.0021	NUM
ajfa-5565	183	41	*	*	PUNCT
ajfa-5565	183	42	*	*	PUNCT
ajfa-5565	183	43	*	*	PUNCT
ajfa-5565	183	44	0.0032	0.0032	NUM
ajfa-5565	183	45	*	*	PUNCT
ajfa-5565	183	46	*	*	PUNCT
ajfa-5565	183	47	*	*	NOUN
ajfa-5565	183	48	-0.0029	-0.0029	VERB
ajfa-5565	183	49	*	*	PUNCT
ajfa-5565	183	50	*	*	PUNCT
ajfa-5565	183	51	*	*	PUNCT
ajfa-5565	183	52	(	(	PUNCT
ajfa-5565	183	53	0.0002	0.0002	NUM
ajfa-5565	183	54	)	)	PUNCT
ajfa-5565	183	55	(	(	PUNCT
ajfa-5565	183	56	0.0004	0.0004	NUM
ajfa-5565	183	57	)	)	PUNCT
ajfa-5565	183	58	(	(	PUNCT
ajfa-5565	183	59	0.0005	0.0005	NUM
ajfa-5565	183	60	)	)	PUNCT
ajfa-5565	183	61	company_lending_relationship	company_lending_relationship	NOUN
ajfa-5565	183	62	0.0472	0.0472	NUM
ajfa-5565	183	63	*	*	PUNCT
ajfa-5565	183	64	*	*	PUNCT
ajfa-5565	183	65	*	*	PUNCT
ajfa-5565	183	66	0.0864	0.0864	PUNCT
ajfa-5565	183	67	*	*	PUNCT
ajfa-5565	183	68	*	*	PUNCT
ajfa-5565	183	69	*	*	PUNCT
ajfa-5565	183	70	-0.0488	-0.0488	PROPN
ajfa-5565	183	71	*	*	PUNCT
ajfa-5565	183	72	*	*	PUNCT
ajfa-5565	183	73	*	*	PUNCT
ajfa-5565	183	74	(	(	PUNCT
ajfa-5565	183	75	0.0160	0.0160	NUM
ajfa-5565	183	76	)	)	PUNCT
ajfa-5565	183	77	(	(	PUNCT
ajfa-5565	183	78	0.0241	0.0241	NUM
ajfa-5565	183	79	)	)	PUNCT
ajfa-5565	183	80	(	(	PUNCT
ajfa-5565	183	81	0.0102	0.0102	NUM
ajfa-5565	183	82	)	)	PUNCT
ajfa-5565	183	83	company_governance	company_governance	NOUN
ajfa-5565	183	84	0.0039	0.0039	NUM
ajfa-5565	183	85	*	*	PUNCT
ajfa-5565	183	86	*	*	PUNCT
ajfa-5565	183	87	*	*	PUNCT
ajfa-5565	183	88	0.0080	0.0080	NUM
ajfa-5565	183	89	*	*	NOUN
ajfa-5565	183	90	*	*	PUNCT
ajfa-5565	183	91	*	*	ADJ
ajfa-5565	183	92	-0.0038	-0.0038	PROPN
ajfa-5565	183	93	*	*	PUNCT
ajfa-5565	183	94	*	*	PUNCT
ajfa-5565	183	95	*	*	PUNCT
ajfa-5565	183	96	(	(	PUNCT
ajfa-5565	183	97	0.0008	0.0008	NUM
ajfa-5565	183	98	)	)	PUNCT
ajfa-5565	183	99	(	(	PUNCT
ajfa-5565	183	100	0.0011	0.0011	NUM
ajfa-5565	183	101	)	)	PUNCT
ajfa-5565	183	102	(	(	PUNCT
ajfa-5565	183	103	0.0007	0.0007	NUM
ajfa-5565	183	104	)	)	PUNCT
ajfa-5565	183	105	country_investor_protection	country_investor_protection	NOUN
ajfa-5565	183	106	0.0026	0.0026	NUM
ajfa-5565	183	107	*	*	PUNCT
ajfa-5565	183	108	*	*	PUNCT
ajfa-5565	183	109	*	*	PUNCT
ajfa-5565	183	110	0.0035	0.0035	NUM
ajfa-5565	183	111	*	*	PUNCT
ajfa-5565	183	112	*	*	PUNCT
ajfa-5565	183	113	*	*	NOUN
ajfa-5565	183	114	-0.0016	-0.0016	PROPN
ajfa-5565	183	115	*	*	PUNCT
ajfa-5565	184	1	*	*	PUNCT
ajfa-5565	184	2	*	*	PUNCT
ajfa-5565	184	3	(	(	PUNCT
ajfa-5565	184	4	0.0005	0.0005	NUM
ajfa-5565	184	5	)	)	PUNCT
ajfa-5565	184	6	(	(	PUNCT
ajfa-5565	184	7	0.0009	0.0009	NUM
ajfa-5565	184	8	)	)	PUNCT
ajfa-5565	184	9	(	(	PUNCT
ajfa-5565	184	10	0.0003	0.0003	NUM
ajfa-5565	184	11	)	)	PUNCT
ajfa-5565	184	12	country_gdp_growth	country_gdp_growth	NOUN
ajfa-5565	184	13	0.0051	0.0051	NUM
ajfa-5565	184	14	0.0113	0.0113	NUM
ajfa-5565	184	15	-0.0149	-0.0149	NOUN
ajfa-5565	184	16	(	(	PUNCT
ajfa-5565	184	17	0.0059	0.0059	NUM
ajfa-5565	184	18	)	)	PUNCT
ajfa-5565	184	19	(	(	PUNCT
ajfa-5565	184	20	0.0100	0.0100	NUM
ajfa-5565	184	21	)	)	PUNCT
ajfa-5565	184	22	(	(	PUNCT
ajfa-5565	184	23	0.0090	0.0090	NUM
ajfa-5565	184	24	)	)	PUNCT
ajfa-5565	184	25	control	control	NOUN
ajfa-5565	184	26	for	for	ADP
ajfa-5565	184	27	bank_loan_type_dummy	bank_loan_type_dummy	PROPN
ajfa-5565	185	1	yes	yes	INTJ
ajfa-5565	186	1	yes	yes	INTJ
ajfa-5565	187	1	yes	yes	INTJ
ajfa-5565	187	2	industry_dummy	industry_dummy	ADJ
ajfa-5565	188	1	yes	yes	INTJ
ajfa-5565	188	2	yes	yes	INTJ
ajfa-5565	189	1	yes	yes	INTJ
ajfa-5565	189	2	year_dummy	year_dummy	ADJ
ajfa-5565	190	1	yes	yes	INTJ
ajfa-5565	191	1	yes	yes	INTJ
ajfa-5565	191	2	yes	yes	INTJ
ajfa-5565	191	3	obs	obs	PROPN
ajfa-5565	191	4	436	436	NUM
ajfa-5565	191	5	436	436	NUM
ajfa-5565	191	6	150	150	NUM
ajfa-5565	191	7	adjusted	adjust	VERB
ajfa-5565	191	8	r2	r2	NOUN
ajfa-5565	191	9	0.5731	0.5731	NUM
ajfa-5565	191	10	0.5792	0.5792	NUM
ajfa-5565	191	11	0.6504	0.6504	NUM
ajfa-5565	191	12	the	the	DET
ajfa-5565	191	13	definitions	definition	NOUN
ajfa-5565	191	14	of	of	ADP
ajfa-5565	191	15	all	all	DET
ajfa-5565	191	16	variables	variable	NOUN
ajfa-5565	191	17	are	be	AUX
ajfa-5565	191	18	shown	show	VERB
ajfa-5565	191	19	in	in	ADP
ajfa-5565	191	20	the	the	DET
ajfa-5565	191	21	appendix	appendix	NOUN
ajfa-5565	191	22	.	.	PUNCT
ajfa-5565	192	1	we	we	PRON
ajfa-5565	192	2	cluster	cluster	VERB
ajfa-5565	192	3	at	at	ADP
ajfa-5565	192	4	the	the	DET
ajfa-5565	192	5	borrower	borrower	NOUN
ajfa-5565	192	6	level	level	NOUN
ajfa-5565	192	7	when	when	SCONJ
ajfa-5565	192	8	calculating	calculate	VERB
ajfa-5565	192	9	standard	standard	ADJ
ajfa-5565	192	10	errors	error	NOUN
ajfa-5565	192	11	.	.	PUNCT
ajfa-5565	193	1	we	we	PRON
ajfa-5565	193	2	report	report	VERB
ajfa-5565	193	3	coefficients	coefficient	NOUN
ajfa-5565	193	4	in	in	ADP
ajfa-5565	193	5	the	the	DET
ajfa-5565	193	6	table	table	NOUN
ajfa-5565	193	7	and	and	CCONJ
ajfa-5565	193	8	standard	standard	ADJ
ajfa-5565	193	9	errors	error	NOUN
ajfa-5565	193	10	in	in	ADP
ajfa-5565	193	11	the	the	DET
ajfa-5565	193	12	parentheses	parenthesis	NOUN
ajfa-5565	193	13	.	.	PUNCT
ajfa-5565	194	1	we	we	PRON
ajfa-5565	194	2	employ	employ	VERB
ajfa-5565	194	3	*	*	PUNCT
ajfa-5565	194	4	,	,	PUNCT
ajfa-5565	194	5	*	*	PUNCT
ajfa-5565	194	6	*	*	PUNCT
ajfa-5565	194	7	,	,	PUNCT
ajfa-5565	194	8	and	and	CCONJ
ajfa-5565	194	9	*	*	PUNCT
ajfa-5565	194	10	*	*	PUNCT
ajfa-5565	194	11	*	*	PUNCT
ajfa-5565	194	12	to	to	PART
ajfa-5565	194	13	indicate	indicate	VERB
ajfa-5565	194	14	significance	significance	NOUN
ajfa-5565	194	15	at	at	ADP
ajfa-5565	194	16	the	the	DET
ajfa-5565	194	17	10	10	NUM
ajfa-5565	194	18	%	%	NOUN
ajfa-5565	194	19	,	,	PUNCT
ajfa-5565	194	20	5	5	NUM
ajfa-5565	194	21	%	%	NOUN
ajfa-5565	194	22	,	,	PUNCT
ajfa-5565	194	23	and	and	CCONJ
ajfa-5565	194	24	1	1	NUM
ajfa-5565	194	25	%	%	NOUN
ajfa-5565	194	26	levels	level	NOUN
ajfa-5565	194	27	respectively	respectively	ADV
ajfa-5565	194	28	.	.	PUNCT
ajfa-5565	195	1	asian	asian	ADJ
ajfa-5565	195	2	journal	journal	PROPN
ajfa-5565	195	3	of	of	ADP
ajfa-5565	195	4	finance	finance	PROPN
ajfa-5565	195	5	&	&	CCONJ
ajfa-5565	195	6	accounting	accounting	PROPN
ajfa-5565	195	7	issn	issn	PROPN
ajfa-5565	195	8	1946	1946	NUM
ajfa-5565	195	9	-	-	PUNCT
ajfa-5565	195	10	052x	052x	PROPN
ajfa-5565	195	11	2014	2014	NUM
ajfa-5565	195	12	,	,	PUNCT
ajfa-5565	195	13	vol	vol	NOUN
ajfa-5565	195	14	.	.	PROPN
ajfa-5565	196	1	6	6	NUM
ajfa-5565	196	2	,	,	PUNCT
ajfa-5565	196	3	no	no	INTJ
ajfa-5565	196	4	.	.	NOUN
ajfa-5565	196	5	1	1	NUM
ajfa-5565	196	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	196	7	453	453	NUM
ajfa-5565	196	8	we	we	PRON
ajfa-5565	196	9	presents	present	VERB
ajfa-5565	196	10	the	the	DET
ajfa-5565	196	11	results	result	NOUN
ajfa-5565	196	12	to	to	PART
ajfa-5565	196	13	examine	examine	VERB
ajfa-5565	196	14	the	the	DET
ajfa-5565	196	15	effects	effect	NOUN
ajfa-5565	196	16	of	of	ADP
ajfa-5565	196	17	company	company	NOUN
ajfa-5565	196	18	tangibility	tangibility	NOUN
ajfa-5565	196	19	on	on	ADP
ajfa-5565	196	20	the	the	DET
ajfa-5565	196	21	relationship	relationship	NOUN
ajfa-5565	196	22	between	between	ADP
ajfa-5565	196	23	accounting	accounting	NOUN
ajfa-5565	196	24	disclosure	disclosure	NOUN
ajfa-5565	196	25	and	and	CCONJ
ajfa-5565	196	26	bank	bank	NOUN
ajfa-5565	196	27	loan	loan	NOUN
ajfa-5565	196	28	contracting	contracting	NOUN
ajfa-5565	196	29	terms	term	NOUN
ajfa-5565	196	30	such	such	ADJ
ajfa-5565	196	31	as	as	ADP
ajfa-5565	196	32	loan	loan	NOUN
ajfa-5565	196	33	size	size	NOUN
ajfa-5565	196	34	,	,	PUNCT
ajfa-5565	196	35	loan	loan	NOUN
ajfa-5565	196	36	maturity	maturity	NOUN
ajfa-5565	196	37	,	,	PUNCT
ajfa-5565	196	38	and	and	CCONJ
ajfa-5565	196	39	loan	loan	NOUN
ajfa-5565	196	40	spread	spread	VERB
ajfa-5565	196	41	in	in	ADP
ajfa-5565	196	42	table	table	NOUN
ajfa-5565	196	43	5	5	NUM
ajfa-5565	196	44	.	.	PUNCT
ajfa-5565	197	1	in	in	ADP
ajfa-5565	197	2	column	column	NOUN
ajfa-5565	197	3	1	1	NUM
ajfa-5565	197	4	,	,	PUNCT
ajfa-5565	197	5	the	the	DET
ajfa-5565	197	6	effects	effect	NOUN
ajfa-5565	197	7	of	of	ADP
ajfa-5565	197	8	accounting	accounting	NOUN
ajfa-5565	197	9	disclosure	disclosure	NOUN
ajfa-5565	197	10	on	on	ADP
ajfa-5565	197	11	the	the	DET
ajfa-5565	197	12	loan	loan	NOUN
ajfa-5565	197	13	size	size	NOUN
ajfa-5565	197	14	are	be	AUX
ajfa-5565	197	15	equal	equal	ADJ
ajfa-5565	197	16	to	to	ADP
ajfa-5565	197	17	(	(	PUNCT
ajfa-5565	197	18	0.0021	0.0021	NUM
ajfa-5565	197	19	-	-	PUNCT
ajfa-5565	197	20	0.0006*tangibility_dummy	0.0006*tangibility_dummy	NUM
ajfa-5565	197	21	)	)	PUNCT
ajfa-5565	197	22	.	.	PUNCT
ajfa-5565	198	1	the	the	DET
ajfa-5565	198	2	results	result	NOUN
ajfa-5565	198	3	suggest	suggest	VERB
ajfa-5565	198	4	that	that	SCONJ
ajfa-5565	198	5	the	the	DET
ajfa-5565	198	6	effects	effect	NOUN
ajfa-5565	198	7	of	of	ADP
ajfa-5565	198	8	accounting	accounting	NOUN
ajfa-5565	198	9	disclosure	disclosure	NOUN
ajfa-5565	198	10	on	on	ADP
ajfa-5565	198	11	the	the	DET
ajfa-5565	198	12	loan	loan	NOUN
ajfa-5565	198	13	size	size	NOUN
ajfa-5565	198	14	are	be	AUX
ajfa-5565	198	15	more	more	ADV
ajfa-5565	198	16	significant	significant	ADJ
ajfa-5565	198	17	for	for	ADP
ajfa-5565	198	18	borrowers	borrower	NOUN
ajfa-5565	198	19	with	with	ADP
ajfa-5565	198	20	lower	low	ADJ
ajfa-5565	198	21	tangibility	tangibility	NOUN
ajfa-5565	198	22	.	.	PUNCT
ajfa-5565	199	1	in	in	ADP
ajfa-5565	199	2	column	column	NOUN
ajfa-5565	199	3	2	2	NUM
ajfa-5565	199	4	,	,	PUNCT
ajfa-5565	199	5	the	the	DET
ajfa-5565	199	6	effects	effect	NOUN
ajfa-5565	199	7	of	of	ADP
ajfa-5565	199	8	accounting	accounting	NOUN
ajfa-5565	199	9	disclosure	disclosure	NOUN
ajfa-5565	199	10	on	on	ADP
ajfa-5565	199	11	the	the	DET
ajfa-5565	199	12	loan	loan	NOUN
ajfa-5565	199	13	maturity	maturity	NOUN
ajfa-5565	199	14	are	be	AUX
ajfa-5565	199	15	equal	equal	ADJ
ajfa-5565	199	16	to	to	ADP
ajfa-5565	199	17	(	(	PUNCT
ajfa-5565	199	18	0.0026	0.0026	NUM
ajfa-5565	199	19	-	-	PUNCT
ajfa-5565	199	20	0.0006*tangibility_dummy	0.0006*tangibility_dummy	NUM
ajfa-5565	199	21	)	)	PUNCT
ajfa-5565	199	22	.	.	PUNCT
ajfa-5565	200	1	the	the	DET
ajfa-5565	200	2	results	result	NOUN
ajfa-5565	200	3	suggest	suggest	VERB
ajfa-5565	200	4	that	that	SCONJ
ajfa-5565	200	5	the	the	DET
ajfa-5565	200	6	effects	effect	NOUN
ajfa-5565	200	7	of	of	ADP
ajfa-5565	200	8	accounting	accounting	NOUN
ajfa-5565	200	9	disclosure	disclosure	NOUN
ajfa-5565	200	10	on	on	ADP
ajfa-5565	200	11	the	the	DET
ajfa-5565	200	12	loan	loan	NOUN
ajfa-5565	200	13	maturity	maturity	NOUN
ajfa-5565	200	14	are	be	AUX
ajfa-5565	200	15	more	more	ADV
ajfa-5565	200	16	significant	significant	ADJ
ajfa-5565	200	17	for	for	ADP
ajfa-5565	200	18	borrowers	borrower	NOUN
ajfa-5565	200	19	with	with	ADP
ajfa-5565	200	20	lower	low	ADJ
ajfa-5565	200	21	tangibility	tangibility	NOUN
ajfa-5565	200	22	.	.	PUNCT
ajfa-5565	201	1	in	in	ADP
ajfa-5565	201	2	column	column	NOUN
ajfa-5565	201	3	3	3	NUM
ajfa-5565	201	4	,	,	PUNCT
ajfa-5565	201	5	the	the	DET
ajfa-5565	201	6	effects	effect	NOUN
ajfa-5565	201	7	of	of	ADP
ajfa-5565	201	8	accounting	accounting	NOUN
ajfa-5565	201	9	disclosure	disclosure	NOUN
ajfa-5565	201	10	on	on	ADP
ajfa-5565	201	11	the	the	DET
ajfa-5565	201	12	loan	loan	NOUN
ajfa-5565	201	13	spread	spread	NOUN
ajfa-5565	201	14	are	be	AUX
ajfa-5565	201	15	equal	equal	ADJ
ajfa-5565	201	16	to	to	ADP
ajfa-5565	201	17	(	(	PUNCT
ajfa-5565	201	18	-0.0020	-0.0020	NOUN
ajfa-5565	201	19	+	+	NOUN
ajfa-5565	201	20	0.0005*tangibility_dummy	0.0005*tangibility_dummy	ADJ
ajfa-5565	201	21	)	)	PUNCT
ajfa-5565	201	22	.	.	PUNCT
ajfa-5565	202	1	the	the	DET
ajfa-5565	202	2	results	result	NOUN
ajfa-5565	202	3	suggest	suggest	VERB
ajfa-5565	202	4	that	that	SCONJ
ajfa-5565	202	5	the	the	DET
ajfa-5565	202	6	effects	effect	NOUN
ajfa-5565	202	7	of	of	ADP
ajfa-5565	202	8	accounting	accounting	NOUN
ajfa-5565	202	9	disclosure	disclosure	NOUN
ajfa-5565	202	10	on	on	ADP
ajfa-5565	202	11	the	the	DET
ajfa-5565	202	12	loan	loan	NOUN
ajfa-5565	202	13	spread	spread	NOUN
ajfa-5565	202	14	are	be	AUX
ajfa-5565	202	15	more	more	ADV
ajfa-5565	202	16	significant	significant	ADJ
ajfa-5565	202	17	for	for	ADP
ajfa-5565	202	18	borrowers	borrower	NOUN
ajfa-5565	202	19	with	with	ADP
ajfa-5565	202	20	lower	low	ADJ
ajfa-5565	202	21	tangibility	tangibility	NOUN
ajfa-5565	202	22	.	.	PUNCT
ajfa-5565	203	1	in	in	ADP
ajfa-5565	203	2	summary	summary	NOUN
ajfa-5565	203	3	,	,	PUNCT
ajfa-5565	203	4	our	our	PRON
ajfa-5565	203	5	results	result	NOUN
ajfa-5565	203	6	are	be	AUX
ajfa-5565	203	7	consistent	consistent	ADJ
ajfa-5565	203	8	with	with	ADP
ajfa-5565	203	9	hypothesis	hypothesis	NOUN
ajfa-5565	203	10	4	4	NUM
ajfa-5565	203	11	and	and	CCONJ
ajfa-5565	203	12	the	the	DET
ajfa-5565	203	13	effects	effect	NOUN
ajfa-5565	203	14	of	of	ADP
ajfa-5565	203	15	accounting	accounting	NOUN
ajfa-5565	203	16	disclosure	disclosure	NOUN
ajfa-5565	203	17	on	on	ADP
ajfa-5565	203	18	bank	bank	NOUN
ajfa-5565	203	19	loan	loan	NOUN
ajfa-5565	203	20	contracting	contracting	NOUN
ajfa-5565	203	21	terms	term	NOUN
ajfa-5565	203	22	such	such	ADJ
ajfa-5565	203	23	as	as	ADP
ajfa-5565	203	24	the	the	DET
ajfa-5565	203	25	loan	loan	NOUN
ajfa-5565	203	26	size	size	NOUN
ajfa-5565	203	27	,	,	PUNCT
ajfa-5565	203	28	the	the	DET
ajfa-5565	203	29	loan	loan	NOUN
ajfa-5565	203	30	maturity	maturity	NOUN
ajfa-5565	203	31	,	,	PUNCT
ajfa-5565	203	32	and	and	CCONJ
ajfa-5565	203	33	the	the	DET
ajfa-5565	203	34	loan	loan	NOUN
ajfa-5565	203	35	spread	spread	NOUN
ajfa-5565	203	36	,	,	PUNCT
ajfa-5565	203	37	are	be	AUX
ajfa-5565	203	38	more	more	ADV
ajfa-5565	203	39	significant	significant	ADJ
ajfa-5565	203	40	for	for	ADP
ajfa-5565	203	41	borrowers	borrower	NOUN
ajfa-5565	203	42	with	with	ADP
ajfa-5565	203	43	lower	low	ADJ
ajfa-5565	203	44	tangibility	tangibility	NOUN
ajfa-5565	203	45	.	.	PUNCT
ajfa-5565	204	1	asian	asian	ADJ
ajfa-5565	204	2	journal	journal	PROPN
ajfa-5565	204	3	of	of	ADP
ajfa-5565	204	4	finance	finance	PROPN
ajfa-5565	204	5	&	&	CCONJ
ajfa-5565	204	6	accounting	accounting	PROPN
ajfa-5565	204	7	issn	issn	PROPN
ajfa-5565	204	8	1946	1946	NUM
ajfa-5565	204	9	-	-	PUNCT
ajfa-5565	204	10	052x	052x	PROPN
ajfa-5565	204	11	2014	2014	NUM
ajfa-5565	204	12	,	,	PUNCT
ajfa-5565	204	13	vol	vol	NOUN
ajfa-5565	204	14	.	.	PROPN
ajfa-5565	205	1	6	6	NUM
ajfa-5565	205	2	,	,	PUNCT
ajfa-5565	205	3	no	no	INTJ
ajfa-5565	205	4	.	.	NOUN
ajfa-5565	205	5	1	1	NUM
ajfa-5565	205	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	205	7	454	454	NUM
ajfa-5565	205	8	table	table	NOUN
ajfa-5565	205	9	5	5	NUM
ajfa-5565	205	10	.	.	PUNCT
ajfa-5565	205	11	regressions	regression	NOUN
ajfa-5565	205	12	of	of	ADP
ajfa-5565	205	13	bank	bank	NOUN
ajfa-5565	205	14	loan	loan	NOUN
ajfa-5565	205	15	contracting	contracting	NOUN
ajfa-5565	205	16	terms	term	NOUN
ajfa-5565	205	17	on	on	ADP
ajfa-5565	205	18	the	the	DET
ajfa-5565	205	19	interaction	interaction	NOUN
ajfa-5565	205	20	between	between	ADP
ajfa-5565	205	21	company_disclosure	company_disclosure	NOUN
ajfa-5565	205	22	and	and	CCONJ
ajfa-5565	205	23	tangibility_dummy	tangibility_dummy	ADJ
ajfa-5565	205	24	dependent	dependent	ADJ
ajfa-5565	205	25	variable	variable	NOUN
ajfa-5565	205	26	log_loan_size	log_loan_size	ADJ
ajfa-5565	205	27	log_loan_maturity	log_loan_maturity	NOUN
ajfa-5565	205	28	log_loan_spread	log_loan_spread	NOUN
ajfa-5565	205	29	(	(	PUNCT
ajfa-5565	205	30	1	1	NUM
ajfa-5565	205	31	)	)	PUNCT
ajfa-5565	205	32	(	(	PUNCT
ajfa-5565	205	33	2	2	NUM
ajfa-5565	205	34	)	)	PUNCT
ajfa-5565	205	35	(	(	PUNCT
ajfa-5565	205	36	3	3	X
ajfa-5565	205	37	)	)	PUNCT
ajfa-5565	205	38	company_disclosure	company_disclosure	NOUN
ajfa-5565	205	39	0.0021	0.0021	NUM
ajfa-5565	205	40	*	*	PUNCT
ajfa-5565	205	41	*	*	PUNCT
ajfa-5565	205	42	*	*	PUNCT
ajfa-5565	205	43	0.0026	0.0026	NUM
ajfa-5565	205	44	*	*	PUNCT
ajfa-5565	205	45	*	*	PUNCT
ajfa-5565	205	46	*	*	PUNCT
ajfa-5565	205	47	-0.0020	-0.0020	NOUN
ajfa-5565	205	48	*	*	PUNCT
ajfa-5565	205	49	*	*	PUNCT
ajfa-5565	205	50	*	*	PUNCT
ajfa-5565	205	51	(	(	PUNCT
ajfa-5565	205	52	0.0003	0.0003	NUM
ajfa-5565	205	53	)	)	PUNCT
ajfa-5565	205	54	(	(	PUNCT
ajfa-5565	205	55	0.0004	0.0004	NUM
ajfa-5565	205	56	)	)	PUNCT
ajfa-5565	205	57	(	(	PUNCT
ajfa-5565	205	58	0.0004	0.0004	NUM
ajfa-5565	205	59	)	)	PUNCT
ajfa-5565	205	60	company_disclosure	company_disclosure	NOUN
ajfa-5565	205	61	*	*	SYM
ajfa-5565	205	62	tangibility_dummy	tangibility_dummy	NOUN
ajfa-5565	205	63	-0.0006	-0.0006	NOUN
ajfa-5565	205	64	*	*	PUNCT
ajfa-5565	205	65	*	*	PUNCT
ajfa-5565	205	66	*	*	NOUN
ajfa-5565	205	67	-0.0006	-0.0006	NOUN
ajfa-5565	205	68	*	*	PUNCT
ajfa-5565	205	69	*	*	PUNCT
ajfa-5565	205	70	*	*	PUNCT
ajfa-5565	206	1	0.0005	0.0005	NUM
ajfa-5565	206	2	*	*	PUNCT
ajfa-5565	206	3	*	*	PUNCT
ajfa-5565	206	4	*	*	PUNCT
ajfa-5565	206	5	(	(	PUNCT
ajfa-5565	206	6	0.0001	0.0001	NUM
ajfa-5565	206	7	)	)	PUNCT
ajfa-5565	206	8	(	(	PUNCT
ajfa-5565	206	9	0.0001	0.0001	NUM
ajfa-5565	206	10	)	)	PUNCT
ajfa-5565	206	11	(	(	PUNCT
ajfa-5565	206	12	0.0001	0.0001	NUM
ajfa-5565	206	13	)	)	PUNCT
ajfa-5565	206	14	company_size	company_size	VERB
ajfa-5565	206	15	0.0037	0.0037	NUM
ajfa-5565	206	16	*	*	PUNCT
ajfa-5565	206	17	*	*	PUNCT
ajfa-5565	206	18	*	*	X
ajfa-5565	206	19	0.0040	0.0040	NUM
ajfa-5565	206	20	*	*	NOUN
ajfa-5565	206	21	*	*	PUNCT
ajfa-5565	206	22	*	*	PUNCT
ajfa-5565	206	23	-0.0036	-0.0036	NOUN
ajfa-5565	206	24	*	*	PUNCT
ajfa-5565	206	25	*	*	PUNCT
ajfa-5565	206	26	*	*	PUNCT
ajfa-5565	206	27	(	(	PUNCT
ajfa-5565	206	28	0.0005	0.0005	NUM
ajfa-5565	206	29	)	)	PUNCT
ajfa-5565	206	30	(	(	PUNCT
ajfa-5565	206	31	0.0005	0.0005	NUM
ajfa-5565	206	32	)	)	PUNCT
ajfa-5565	206	33	(	(	PUNCT
ajfa-5565	206	34	0.0005	0.0005	NUM
ajfa-5565	206	35	)	)	PUNCT
ajfa-5565	206	36	company_leverage	company_leverage	NOUN
ajfa-5565	206	37	-0.0554	-0.0554	NOUN
ajfa-5565	206	38	*	*	PUNCT
ajfa-5565	206	39	*	*	PUNCT
ajfa-5565	206	40	*	*	PUNCT
ajfa-5565	206	41	-0.1677	-0.1677	PRON
ajfa-5565	206	42	*	*	PUNCT
ajfa-5565	206	43	*	*	PUNCT
ajfa-5565	206	44	*	*	PUNCT
ajfa-5565	206	45	0.0312	0.0312	NUM
ajfa-5565	206	46	*	*	PUNCT
ajfa-5565	206	47	*	*	PUNCT
ajfa-5565	206	48	*	*	PUNCT
ajfa-5565	206	49	(	(	PUNCT
ajfa-5565	206	50	0.0090	0.0090	NUM
ajfa-5565	206	51	)	)	PUNCT
ajfa-5565	206	52	(	(	PUNCT
ajfa-5565	206	53	0.0281	0.0281	NUM
ajfa-5565	206	54	)	)	PUNCT
ajfa-5565	206	55	(	(	PUNCT
ajfa-5565	206	56	0.0052	0.0052	NUM
ajfa-5565	206	57	)	)	PUNCT
ajfa-5565	206	58	company_profitability	company_profitability	NOUN
ajfa-5565	206	59	0.0148	0.0148	NUM
ajfa-5565	206	60	*	*	PUNCT
ajfa-5565	206	61	*	*	PUNCT
ajfa-5565	206	62	*	*	PUNCT
ajfa-5565	206	63	0.0378	0.0378	PUNCT
ajfa-5565	206	64	*	*	PUNCT
ajfa-5565	206	65	*	*	PUNCT
ajfa-5565	206	66	*	*	PUNCT
ajfa-5565	206	67	-0.0023	-0.0023	X
ajfa-5565	206	68	*	*	PUNCT
ajfa-5565	206	69	*	*	PUNCT
ajfa-5565	206	70	*	*	PUNCT
ajfa-5565	206	71	(	(	PUNCT
ajfa-5565	206	72	0.0026	0.0026	NUM
ajfa-5565	206	73	)	)	PUNCT
ajfa-5565	206	74	(	(	PUNCT
ajfa-5565	206	75	0.0075	0.0075	NUM
ajfa-5565	206	76	)	)	PUNCT
ajfa-5565	206	77	(	(	PUNCT
ajfa-5565	206	78	0.0005	0.0005	NUM
ajfa-5565	206	79	)	)	PUNCT
ajfa-5565	206	80	company_tangibility	company_tangibility	NOUN
ajfa-5565	206	81	0.0150	0.0150	NUM
ajfa-5565	206	82	0.0335	0.0335	NUM
ajfa-5565	206	83	-0.0820	-0.0820	NOUN
ajfa-5565	206	84	*	*	PUNCT
ajfa-5565	206	85	*	*	PUNCT
ajfa-5565	206	86	*	*	PUNCT
ajfa-5565	206	87	(	(	PUNCT
ajfa-5565	206	88	0.0400	0.0400	NUM
ajfa-5565	206	89	)	)	PUNCT
ajfa-5565	206	90	(	(	PUNCT
ajfa-5565	206	91	0.0709	0.0709	NUM
ajfa-5565	206	92	)	)	PUNCT
ajfa-5565	206	93	(	(	PUNCT
ajfa-5565	206	94	0.0190	0.0190	NUM
ajfa-5565	206	95	)	)	PUNCT
ajfa-5565	206	96	company	company	NOUN
ajfa-5565	206	97	_	_	NOUN
ajfa-5565	206	98	diversification	diversification	NOUN
ajfa-5565	206	99	0.0154	0.0154	NUM
ajfa-5565	206	100	*	*	PUNCT
ajfa-5565	206	101	*	*	PUNCT
ajfa-5565	206	102	*	*	PUNCT
ajfa-5565	206	103	0.0389	0.0389	NUM
ajfa-5565	206	104	*	*	PUNCT
ajfa-5565	206	105	*	*	PUNCT
ajfa-5565	206	106	*	*	PUNCT
ajfa-5565	206	107	-0.0023	-0.0023	X
ajfa-5565	206	108	*	*	PUNCT
ajfa-5565	206	109	*	*	PUNCT
ajfa-5565	206	110	*	*	PUNCT
ajfa-5565	206	111	(	(	PUNCT
ajfa-5565	206	112	0.0024	0.0024	NUM
ajfa-5565	206	113	)	)	PUNCT
ajfa-5565	206	114	(	(	PUNCT
ajfa-5565	206	115	0.0079	0.0079	NUM
ajfa-5565	206	116	)	)	PUNCT
ajfa-5565	206	117	(	(	PUNCT
ajfa-5565	206	118	0.0005	0.0005	NUM
ajfa-5565	206	119	)	)	PUNCT
ajfa-5565	206	120	company	company	NOUN
ajfa-5565	206	121	_	_	PUNCT
ajfa-5565	206	122	maturity	maturity	NOUN
ajfa-5565	206	123	0.0022	0.0022	NUM
ajfa-5565	206	124	*	*	PUNCT
ajfa-5565	206	125	*	*	PUNCT
ajfa-5565	206	126	*	*	NOUN
ajfa-5565	206	127	0.0032	0.0032	NUM
ajfa-5565	206	128	*	*	PUNCT
ajfa-5565	206	129	*	*	PUNCT
ajfa-5565	206	130	*	*	NOUN
ajfa-5565	206	131	-0.0028	-0.0028	NOUN
ajfa-5565	206	132	*	*	PUNCT
ajfa-5565	206	133	*	*	PUNCT
ajfa-5565	206	134	*	*	PUNCT
ajfa-5565	206	135	(	(	PUNCT
ajfa-5565	206	136	0.0003	0.0003	NUM
ajfa-5565	206	137	)	)	PUNCT
ajfa-5565	206	138	(	(	PUNCT
ajfa-5565	206	139	0.0005	0.0005	NUM
ajfa-5565	206	140	)	)	PUNCT
ajfa-5565	206	141	(	(	PUNCT
ajfa-5565	206	142	0.0006	0.0006	NUM
ajfa-5565	206	143	)	)	PUNCT
ajfa-5565	206	144	company_lending_relationship	company_lending_relationship	NOUN
ajfa-5565	207	1	0.0470	0.0470	NUM
ajfa-5565	207	2	*	*	PUNCT
ajfa-5565	207	3	*	*	PUNCT
ajfa-5565	207	4	*	*	PUNCT
ajfa-5565	207	5	0.0866	0.0866	NUM
ajfa-5565	207	6	*	*	PUNCT
ajfa-5565	207	7	*	*	PUNCT
ajfa-5565	207	8	*	*	PUNCT
ajfa-5565	207	9	-0.0489	-0.0489	NOUN
ajfa-5565	207	10	*	*	PUNCT
ajfa-5565	208	1	*	*	PUNCT
ajfa-5565	209	1	*	*	PUNCT
ajfa-5565	209	2	(	(	PUNCT
ajfa-5565	209	3	0.0160	0.0160	NUM
ajfa-5565	209	4	)	)	PUNCT
ajfa-5565	209	5	(	(	PUNCT
ajfa-5565	209	6	0.0241	0.0241	NUM
ajfa-5565	209	7	)	)	PUNCT
ajfa-5565	209	8	(	(	PUNCT
ajfa-5565	209	9	0.0102	0.0102	NUM
ajfa-5565	209	10	)	)	PUNCT
ajfa-5565	209	11	company_governance	company_governance	NOUN
ajfa-5565	209	12	0.0037	0.0037	NUM
ajfa-5565	209	13	*	*	PUNCT
ajfa-5565	209	14	*	*	PUNCT
ajfa-5565	209	15	*	*	PUNCT
ajfa-5565	210	1	0.0087	0.0087	NUM
ajfa-5565	210	2	*	*	PUNCT
ajfa-5565	210	3	*	*	PUNCT
ajfa-5565	210	4	*	*	NOUN
ajfa-5565	210	5	-0.0039	-0.0039	NOUN
ajfa-5565	210	6	*	*	PUNCT
ajfa-5565	210	7	*	*	PUNCT
ajfa-5565	210	8	*	*	PUNCT
ajfa-5565	210	9	(	(	PUNCT
ajfa-5565	210	10	0.0007	0.0007	NUM
ajfa-5565	210	11	)	)	PUNCT
ajfa-5565	210	12	(	(	PUNCT
ajfa-5565	210	13	0.0012	0.0012	NUM
ajfa-5565	210	14	)	)	PUNCT
ajfa-5565	210	15	(	(	PUNCT
ajfa-5565	210	16	0.0008	0.0008	NUM
ajfa-5565	210	17	)	)	PUNCT
ajfa-5565	210	18	country_investor_protection	country_investor_protection	NOUN
ajfa-5565	210	19	0.0025	0.0025	NUM
ajfa-5565	210	20	*	*	PUNCT
ajfa-5565	210	21	*	*	PUNCT
ajfa-5565	210	22	*	*	PUNCT
ajfa-5565	210	23	0.0034	0.0034	NUM
ajfa-5565	210	24	*	*	PUNCT
ajfa-5565	210	25	*	*	PUNCT
ajfa-5565	210	26	*	*	PUNCT
ajfa-5565	210	27	-0.0015	-0.0015	X
ajfa-5565	210	28	*	*	PUNCT
ajfa-5565	210	29	*	*	PUNCT
ajfa-5565	210	30	*	*	PUNCT
ajfa-5565	210	31	(	(	PUNCT
ajfa-5565	210	32	0.0004	0.0004	NUM
ajfa-5565	210	33	)	)	PUNCT
ajfa-5565	210	34	(	(	PUNCT
ajfa-5565	210	35	0.0007	0.0007	NUM
ajfa-5565	210	36	)	)	PUNCT
ajfa-5565	210	37	(	(	PUNCT
ajfa-5565	210	38	0.0002	0.0002	NUM
ajfa-5565	210	39	)	)	PUNCT
ajfa-5565	210	40	country_gdp_growth	country_gdp_growth	NOUN
ajfa-5565	210	41	0.0050	0.0050	NUM
ajfa-5565	210	42	0.0119	0.0119	NUM
ajfa-5565	210	43	-0.0148	-0.0148	NOUN
ajfa-5565	210	44	(	(	PUNCT
ajfa-5565	210	45	0.0079	0.0079	NUM
ajfa-5565	210	46	)	)	PUNCT
ajfa-5565	210	47	(	(	PUNCT
ajfa-5565	210	48	0.0109	0.0109	NUM
ajfa-5565	210	49	)	)	PUNCT
ajfa-5565	210	50	(	(	PUNCT
ajfa-5565	210	51	0.0096	0.0096	NUM
ajfa-5565	210	52	)	)	PUNCT
ajfa-5565	210	53	control	control	NOUN
ajfa-5565	210	54	for	for	ADP
ajfa-5565	210	55	bank_loan_type_dummy	bank_loan_type_dummy	PROPN
ajfa-5565	211	1	yes	yes	INTJ
ajfa-5565	212	1	yes	yes	INTJ
ajfa-5565	213	1	yes	yes	INTJ
ajfa-5565	213	2	industry_dummy	industry_dummy	ADJ
ajfa-5565	214	1	yes	yes	INTJ
ajfa-5565	214	2	yes	yes	INTJ
ajfa-5565	215	1	yes	yes	INTJ
ajfa-5565	215	2	year_dummy	year_dummy	ADJ
ajfa-5565	216	1	yes	yes	INTJ
ajfa-5565	217	1	yes	yes	INTJ
ajfa-5565	217	2	yes	yes	INTJ
ajfa-5565	217	3	obs	obs	PROPN
ajfa-5565	217	4	436	436	NUM
ajfa-5565	217	5	436	436	NUM
ajfa-5565	217	6	150	150	NUM
ajfa-5565	217	7	adjusted	adjust	VERB
ajfa-5565	217	8	r2	r2	NOUN
ajfa-5565	217	9	0.5739	0.5739	NUM
ajfa-5565	217	10	0.5799	0.5799	NUM
ajfa-5565	217	11	0.6509	0.6509	NUM
ajfa-5565	217	12	the	the	DET
ajfa-5565	217	13	definitions	definition	NOUN
ajfa-5565	217	14	of	of	ADP
ajfa-5565	217	15	all	all	DET
ajfa-5565	217	16	variables	variable	NOUN
ajfa-5565	217	17	are	be	AUX
ajfa-5565	217	18	shown	show	VERB
ajfa-5565	217	19	in	in	ADP
ajfa-5565	217	20	the	the	DET
ajfa-5565	217	21	appendix	appendix	NOUN
ajfa-5565	217	22	.	.	PUNCT
ajfa-5565	218	1	we	we	PRON
ajfa-5565	218	2	cluster	cluster	VERB
ajfa-5565	218	3	at	at	ADP
ajfa-5565	218	4	the	the	DET
ajfa-5565	218	5	borrower	borrower	NOUN
ajfa-5565	218	6	level	level	NOUN
ajfa-5565	218	7	when	when	SCONJ
ajfa-5565	218	8	calculating	calculate	VERB
ajfa-5565	218	9	standard	standard	ADJ
ajfa-5565	218	10	errors	error	NOUN
ajfa-5565	218	11	.	.	PUNCT
ajfa-5565	219	1	we	we	PRON
ajfa-5565	219	2	report	report	VERB
ajfa-5565	219	3	coefficients	coefficient	NOUN
ajfa-5565	219	4	in	in	ADP
ajfa-5565	219	5	the	the	DET
ajfa-5565	219	6	table	table	NOUN
ajfa-5565	219	7	and	and	CCONJ
ajfa-5565	219	8	standard	standard	ADJ
ajfa-5565	219	9	errors	error	NOUN
ajfa-5565	219	10	in	in	ADP
ajfa-5565	219	11	the	the	DET
ajfa-5565	219	12	parentheses	parenthesis	NOUN
ajfa-5565	219	13	.	.	PUNCT
ajfa-5565	220	1	we	we	PRON
ajfa-5565	220	2	employ	employ	VERB
ajfa-5565	220	3	*	*	PUNCT
ajfa-5565	220	4	,	,	PUNCT
ajfa-5565	220	5	*	*	PUNCT
ajfa-5565	220	6	*	*	PUNCT
ajfa-5565	220	7	,	,	PUNCT
ajfa-5565	220	8	and	and	CCONJ
ajfa-5565	220	9	*	*	PUNCT
ajfa-5565	220	10	*	*	PUNCT
ajfa-5565	220	11	*	*	PUNCT
ajfa-5565	220	12	to	to	PART
ajfa-5565	220	13	indicate	indicate	VERB
ajfa-5565	220	14	significance	significance	NOUN
ajfa-5565	220	15	at	at	ADP
ajfa-5565	220	16	the	the	DET
ajfa-5565	220	17	10	10	NUM
ajfa-5565	220	18	%	%	NOUN
ajfa-5565	220	19	,	,	PUNCT
ajfa-5565	220	20	5	5	NUM
ajfa-5565	220	21	%	%	NOUN
ajfa-5565	220	22	,	,	PUNCT
ajfa-5565	220	23	and	and	CCONJ
ajfa-5565	220	24	1	1	NUM
ajfa-5565	220	25	%	%	NOUN
ajfa-5565	220	26	levels	level	NOUN
ajfa-5565	220	27	respectively	respectively	ADV
ajfa-5565	220	28	.	.	PUNCT
ajfa-5565	221	1	we	we	PRON
ajfa-5565	221	2	show	show	VERB
ajfa-5565	221	3	the	the	DET
ajfa-5565	221	4	results	result	NOUN
ajfa-5565	221	5	to	to	PART
ajfa-5565	221	6	examine	examine	VERB
ajfa-5565	221	7	the	the	DET
ajfa-5565	221	8	effects	effect	NOUN
ajfa-5565	221	9	of	of	ADP
ajfa-5565	221	10	company	company	NOUN
ajfa-5565	221	11	diversification	diversification	NOUN
ajfa-5565	221	12	on	on	ADP
ajfa-5565	221	13	the	the	DET
ajfa-5565	221	14	relationship	relationship	NOUN
ajfa-5565	221	15	asian	asian	ADJ
ajfa-5565	221	16	journal	journal	NOUN
ajfa-5565	221	17	of	of	ADP
ajfa-5565	221	18	finance	finance	PROPN
ajfa-5565	221	19	&	&	CCONJ
ajfa-5565	221	20	accounting	accounting	PROPN
ajfa-5565	221	21	issn	issn	PROPN
ajfa-5565	221	22	1946	1946	NUM
ajfa-5565	221	23	-	-	PUNCT
ajfa-5565	221	24	052x	052x	PROPN
ajfa-5565	221	25	2014	2014	NUM
ajfa-5565	221	26	,	,	PUNCT
ajfa-5565	221	27	vol	vol	NOUN
ajfa-5565	221	28	.	.	PROPN
ajfa-5565	221	29	6	6	NUM
ajfa-5565	221	30	,	,	PUNCT
ajfa-5565	221	31	no	no	INTJ
ajfa-5565	221	32	.	.	NOUN
ajfa-5565	221	33	1	1	NUM
ajfa-5565	221	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	221	35	455	455	NUM
ajfa-5565	221	36	between	between	ADP
ajfa-5565	221	37	accounting	accounting	NOUN
ajfa-5565	221	38	disclosure	disclosure	NOUN
ajfa-5565	221	39	and	and	CCONJ
ajfa-5565	221	40	bank	bank	NOUN
ajfa-5565	221	41	loan	loan	NOUN
ajfa-5565	221	42	contracting	contracting	NOUN
ajfa-5565	221	43	terms	term	NOUN
ajfa-5565	221	44	such	such	ADJ
ajfa-5565	221	45	as	as	ADP
ajfa-5565	221	46	loan	loan	NOUN
ajfa-5565	221	47	size	size	NOUN
ajfa-5565	221	48	,	,	PUNCT
ajfa-5565	221	49	loan	loan	NOUN
ajfa-5565	221	50	maturity	maturity	NOUN
ajfa-5565	221	51	,	,	PUNCT
ajfa-5565	221	52	and	and	CCONJ
ajfa-5565	221	53	loan	loan	NOUN
ajfa-5565	221	54	spread	spread	VERB
ajfa-5565	221	55	in	in	ADP
ajfa-5565	221	56	table	table	NOUN
ajfa-5565	221	57	6	6	NUM
ajfa-5565	221	58	.	.	PUNCT
ajfa-5565	222	1	in	in	ADP
ajfa-5565	222	2	column	column	NOUN
ajfa-5565	222	3	1	1	NUM
ajfa-5565	222	4	,	,	PUNCT
ajfa-5565	222	5	the	the	DET
ajfa-5565	222	6	effects	effect	NOUN
ajfa-5565	222	7	of	of	ADP
ajfa-5565	222	8	accounting	accounting	NOUN
ajfa-5565	222	9	disclosure	disclosure	NOUN
ajfa-5565	222	10	on	on	ADP
ajfa-5565	222	11	the	the	DET
ajfa-5565	222	12	loan	loan	NOUN
ajfa-5565	222	13	size	size	NOUN
ajfa-5565	222	14	are	be	AUX
ajfa-5565	222	15	equal	equal	ADJ
ajfa-5565	222	16	to	to	ADP
ajfa-5565	222	17	(	(	PUNCT
ajfa-5565	222	18	0.0020	0.0020	NUM
ajfa-5565	222	19	-	-	PUNCT
ajfa-5565	222	20	0.0005*diversification_dummy	0.0005*diversification_dummy	NUM
ajfa-5565	222	21	)	)	PUNCT
ajfa-5565	222	22	.	.	PUNCT
ajfa-5565	223	1	the	the	DET
ajfa-5565	223	2	results	result	NOUN
ajfa-5565	223	3	suggest	suggest	VERB
ajfa-5565	223	4	that	that	SCONJ
ajfa-5565	223	5	the	the	DET
ajfa-5565	223	6	effects	effect	NOUN
ajfa-5565	223	7	of	of	ADP
ajfa-5565	223	8	accounting	accounting	NOUN
ajfa-5565	223	9	disclosure	disclosure	NOUN
ajfa-5565	223	10	on	on	ADP
ajfa-5565	223	11	the	the	DET
ajfa-5565	223	12	loan	loan	NOUN
ajfa-5565	223	13	size	size	NOUN
ajfa-5565	223	14	are	be	AUX
ajfa-5565	223	15	more	more	ADV
ajfa-5565	223	16	significant	significant	ADJ
ajfa-5565	223	17	for	for	ADP
ajfa-5565	223	18	borrowers	borrower	NOUN
ajfa-5565	223	19	with	with	ADP
ajfa-5565	223	20	lower	low	ADJ
ajfa-5565	223	21	diversification	diversification	NOUN
ajfa-5565	223	22	.	.	PUNCT
ajfa-5565	224	1	in	in	ADP
ajfa-5565	224	2	column	column	NOUN
ajfa-5565	224	3	2	2	NUM
ajfa-5565	224	4	,	,	PUNCT
ajfa-5565	224	5	the	the	DET
ajfa-5565	224	6	effects	effect	NOUN
ajfa-5565	224	7	of	of	ADP
ajfa-5565	224	8	accounting	accounting	NOUN
ajfa-5565	224	9	disclosure	disclosure	NOUN
ajfa-5565	224	10	on	on	ADP
ajfa-5565	224	11	the	the	DET
ajfa-5565	224	12	loan	loan	NOUN
ajfa-5565	224	13	maturity	maturity	NOUN
ajfa-5565	224	14	are	be	AUX
ajfa-5565	224	15	equal	equal	ADJ
ajfa-5565	224	16	to	to	ADP
ajfa-5565	224	17	(	(	PUNCT
ajfa-5565	224	18	0.0025	0.0025	NUM
ajfa-5565	224	19	-	-	PUNCT
ajfa-5565	224	20	0.0005*diversification_dummy	0.0005*diversification_dummy	NUM
ajfa-5565	224	21	)	)	PUNCT
ajfa-5565	224	22	.	.	PUNCT
ajfa-5565	225	1	the	the	DET
ajfa-5565	225	2	results	result	NOUN
ajfa-5565	225	3	suggest	suggest	VERB
ajfa-5565	225	4	that	that	SCONJ
ajfa-5565	225	5	the	the	DET
ajfa-5565	225	6	effects	effect	NOUN
ajfa-5565	225	7	of	of	ADP
ajfa-5565	225	8	accounting	accounting	NOUN
ajfa-5565	225	9	disclosure	disclosure	NOUN
ajfa-5565	225	10	on	on	ADP
ajfa-5565	225	11	the	the	DET
ajfa-5565	225	12	loan	loan	NOUN
ajfa-5565	225	13	maturity	maturity	NOUN
ajfa-5565	225	14	are	be	AUX
ajfa-5565	225	15	more	more	ADV
ajfa-5565	225	16	significant	significant	ADJ
ajfa-5565	225	17	for	for	ADP
ajfa-5565	225	18	borrowers	borrower	NOUN
ajfa-5565	225	19	with	with	ADP
ajfa-5565	225	20	lower	low	ADJ
ajfa-5565	225	21	diversification	diversification	NOUN
ajfa-5565	225	22	.	.	PUNCT
ajfa-5565	226	1	in	in	ADP
ajfa-5565	226	2	column	column	NOUN
ajfa-5565	226	3	3	3	NUM
ajfa-5565	226	4	,	,	PUNCT
ajfa-5565	226	5	the	the	DET
ajfa-5565	226	6	effects	effect	NOUN
ajfa-5565	226	7	of	of	ADP
ajfa-5565	226	8	accounting	accounting	NOUN
ajfa-5565	226	9	disclosure	disclosure	NOUN
ajfa-5565	226	10	on	on	ADP
ajfa-5565	226	11	the	the	DET
ajfa-5565	226	12	loan	loan	NOUN
ajfa-5565	226	13	spread	spread	NOUN
ajfa-5565	226	14	are	be	AUX
ajfa-5565	226	15	equal	equal	ADJ
ajfa-5565	226	16	to	to	ADP
ajfa-5565	226	17	(	(	PUNCT
ajfa-5565	226	18	-0.0021	-0.0021	NOUN
ajfa-5565	226	19	+	+	NOUN
ajfa-5565	226	20	0.0004*diversification_dummy	0.0004*diversification_dummy	NOUN
ajfa-5565	226	21	)	)	PUNCT
ajfa-5565	226	22	.	.	PUNCT
ajfa-5565	227	1	the	the	DET
ajfa-5565	227	2	results	result	NOUN
ajfa-5565	227	3	suggest	suggest	VERB
ajfa-5565	227	4	that	that	SCONJ
ajfa-5565	227	5	the	the	DET
ajfa-5565	227	6	effects	effect	NOUN
ajfa-5565	227	7	of	of	ADP
ajfa-5565	227	8	accounting	accounting	NOUN
ajfa-5565	227	9	disclosure	disclosure	NOUN
ajfa-5565	227	10	on	on	ADP
ajfa-5565	227	11	the	the	DET
ajfa-5565	227	12	loan	loan	NOUN
ajfa-5565	227	13	spread	spread	NOUN
ajfa-5565	227	14	are	be	AUX
ajfa-5565	227	15	more	more	ADV
ajfa-5565	227	16	significant	significant	ADJ
ajfa-5565	227	17	for	for	ADP
ajfa-5565	227	18	borrowers	borrower	NOUN
ajfa-5565	227	19	with	with	ADP
ajfa-5565	227	20	lower	low	ADJ
ajfa-5565	227	21	diversification	diversification	NOUN
ajfa-5565	227	22	.	.	PUNCT
ajfa-5565	228	1	in	in	ADP
ajfa-5565	228	2	summary	summary	NOUN
ajfa-5565	228	3	,	,	PUNCT
ajfa-5565	228	4	our	our	PRON
ajfa-5565	228	5	results	result	NOUN
ajfa-5565	228	6	are	be	AUX
ajfa-5565	228	7	consistent	consistent	ADJ
ajfa-5565	228	8	with	with	ADP
ajfa-5565	228	9	hypothesis	hypothesis	NOUN
ajfa-5565	228	10	5	5	NUM
ajfa-5565	228	11	and	and	CCONJ
ajfa-5565	228	12	the	the	DET
ajfa-5565	228	13	effects	effect	NOUN
ajfa-5565	228	14	of	of	ADP
ajfa-5565	228	15	accounting	accounting	NOUN
ajfa-5565	228	16	disclosure	disclosure	NOUN
ajfa-5565	228	17	on	on	ADP
ajfa-5565	228	18	bank	bank	NOUN
ajfa-5565	228	19	loan	loan	NOUN
ajfa-5565	228	20	contracting	contracting	NOUN
ajfa-5565	228	21	terms	term	NOUN
ajfa-5565	228	22	such	such	ADJ
ajfa-5565	228	23	as	as	ADP
ajfa-5565	228	24	the	the	DET
ajfa-5565	228	25	loan	loan	NOUN
ajfa-5565	228	26	size	size	NOUN
ajfa-5565	228	27	,	,	PUNCT
ajfa-5565	228	28	the	the	DET
ajfa-5565	228	29	loan	loan	NOUN
ajfa-5565	228	30	maturity	maturity	NOUN
ajfa-5565	228	31	,	,	PUNCT
ajfa-5565	228	32	and	and	CCONJ
ajfa-5565	228	33	the	the	DET
ajfa-5565	228	34	loan	loan	NOUN
ajfa-5565	228	35	spread	spread	NOUN
ajfa-5565	228	36	,	,	PUNCT
ajfa-5565	228	37	are	be	AUX
ajfa-5565	228	38	more	more	ADV
ajfa-5565	228	39	significant	significant	ADJ
ajfa-5565	228	40	for	for	ADP
ajfa-5565	228	41	borrowers	borrower	NOUN
ajfa-5565	228	42	with	with	ADP
ajfa-5565	228	43	lower	low	ADJ
ajfa-5565	228	44	diversification	diversification	NOUN
ajfa-5565	228	45	.	.	PUNCT
ajfa-5565	229	1	asian	asian	ADJ
ajfa-5565	229	2	journal	journal	PROPN
ajfa-5565	229	3	of	of	ADP
ajfa-5565	229	4	finance	finance	PROPN
ajfa-5565	229	5	&	&	CCONJ
ajfa-5565	229	6	accounting	accounting	PROPN
ajfa-5565	229	7	issn	issn	PROPN
ajfa-5565	229	8	1946	1946	NUM
ajfa-5565	229	9	-	-	PUNCT
ajfa-5565	229	10	052x	052x	PROPN
ajfa-5565	229	11	2014	2014	NUM
ajfa-5565	229	12	,	,	PUNCT
ajfa-5565	229	13	vol	vol	NOUN
ajfa-5565	229	14	.	.	PROPN
ajfa-5565	230	1	6	6	NUM
ajfa-5565	230	2	,	,	PUNCT
ajfa-5565	230	3	no	no	INTJ
ajfa-5565	230	4	.	.	NOUN
ajfa-5565	230	5	1	1	NUM
ajfa-5565	230	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	230	7	456	456	NUM
ajfa-5565	230	8	table	table	NOUN
ajfa-5565	230	9	6	6	NUM
ajfa-5565	230	10	.	.	PUNCT
ajfa-5565	230	11	regressions	regression	NOUN
ajfa-5565	230	12	of	of	ADP
ajfa-5565	230	13	bank	bank	NOUN
ajfa-5565	230	14	loan	loan	NOUN
ajfa-5565	230	15	contracting	contracting	NOUN
ajfa-5565	230	16	terms	term	NOUN
ajfa-5565	230	17	on	on	ADP
ajfa-5565	230	18	the	the	DET
ajfa-5565	230	19	interaction	interaction	NOUN
ajfa-5565	230	20	between	between	ADP
ajfa-5565	230	21	company_disclosure	company_disclosure	NOUN
ajfa-5565	230	22	and	and	CCONJ
ajfa-5565	230	23	diversification_dummy	diversification_dummy	ADJ
ajfa-5565	230	24	dependent	dependent	ADJ
ajfa-5565	230	25	variable	variable	NOUN
ajfa-5565	230	26	log_loan_size	log_loan_size	ADJ
ajfa-5565	230	27	log_loan_maturity	log_loan_maturity	NOUN
ajfa-5565	230	28	log_loan_spread	log_loan_spread	NOUN
ajfa-5565	230	29	(	(	PUNCT
ajfa-5565	230	30	1	1	NUM
ajfa-5565	230	31	)	)	PUNCT
ajfa-5565	230	32	(	(	PUNCT
ajfa-5565	230	33	2	2	NUM
ajfa-5565	230	34	)	)	PUNCT
ajfa-5565	230	35	(	(	PUNCT
ajfa-5565	230	36	3	3	X
ajfa-5565	230	37	)	)	PUNCT
ajfa-5565	231	1	company_disclosure	company_disclosure	NOUN
ajfa-5565	231	2	0.0020	0.0020	NUM
ajfa-5565	231	3	*	*	PUNCT
ajfa-5565	231	4	*	*	PUNCT
ajfa-5565	231	5	*	*	PUNCT
ajfa-5565	231	6	0.0025	0.0025	NUM
ajfa-5565	231	7	*	*	PUNCT
ajfa-5565	231	8	*	*	PUNCT
ajfa-5565	231	9	*	*	PUNCT
ajfa-5565	231	10	-0.0021	-0.0021	NOUN
ajfa-5565	231	11	*	*	PUNCT
ajfa-5565	231	12	*	*	PUNCT
ajfa-5565	231	13	*	*	PUNCT
ajfa-5565	231	14	(	(	PUNCT
ajfa-5565	231	15	0.0004	0.0004	NUM
ajfa-5565	231	16	)	)	PUNCT
ajfa-5565	231	17	(	(	PUNCT
ajfa-5565	231	18	0.0003	0.0003	NUM
ajfa-5565	231	19	)	)	PUNCT
ajfa-5565	231	20	(	(	PUNCT
ajfa-5565	231	21	0.0005	0.0005	NUM
ajfa-5565	231	22	)	)	PUNCT
ajfa-5565	231	23	company_disclosure	company_disclosure	NOUN
ajfa-5565	231	24	*	*	PUNCT
ajfa-5565	231	25	diversification_dummy	diversification_dummy	ADJ
ajfa-5565	231	26	-0.0005	-0.0005	NOUN
ajfa-5565	231	27	*	*	PUNCT
ajfa-5565	231	28	*	*	PUNCT
ajfa-5565	231	29	*	*	PUNCT
ajfa-5565	232	1	-0.0005	-0.0005	PUNCT
ajfa-5565	232	2	*	*	PUNCT
ajfa-5565	232	3	*	*	PUNCT
ajfa-5565	232	4	*	*	X
ajfa-5565	233	1	0.0004	0.0004	NUM
ajfa-5565	233	2	*	*	PUNCT
ajfa-5565	233	3	*	*	PUNCT
ajfa-5565	233	4	*	*	PUNCT
ajfa-5565	233	5	(	(	PUNCT
ajfa-5565	233	6	0.0001	0.0001	NUM
ajfa-5565	233	7	)	)	PUNCT
ajfa-5565	233	8	(	(	PUNCT
ajfa-5565	233	9	0.0001	0.0001	NUM
ajfa-5565	233	10	)	)	PUNCT
ajfa-5565	233	11	(	(	PUNCT
ajfa-5565	233	12	0.0001	0.0001	NUM
ajfa-5565	233	13	)	)	PUNCT
ajfa-5565	233	14	company_size	company_size	VERB
ajfa-5565	233	15	0.0035	0.0035	NUM
ajfa-5565	233	16	*	*	PUNCT
ajfa-5565	233	17	*	*	PUNCT
ajfa-5565	233	18	*	*	PUNCT
ajfa-5565	233	19	0.0041	0.0041	NUM
ajfa-5565	233	20	*	*	PUNCT
ajfa-5565	233	21	*	*	PUNCT
ajfa-5565	233	22	*	*	NOUN
ajfa-5565	233	23	-0.0037	-0.0037	NOUN
ajfa-5565	233	24	*	*	PUNCT
ajfa-5565	233	25	*	*	PUNCT
ajfa-5565	233	26	*	*	PUNCT
ajfa-5565	233	27	(	(	PUNCT
ajfa-5565	233	28	0.0004	0.0004	NUM
ajfa-5565	233	29	)	)	PUNCT
ajfa-5565	233	30	(	(	PUNCT
ajfa-5565	233	31	0.0006	0.0006	NUM
ajfa-5565	233	32	)	)	PUNCT
ajfa-5565	233	33	(	(	PUNCT
ajfa-5565	233	34	0.0004	0.0004	NUM
ajfa-5565	233	35	)	)	PUNCT
ajfa-5565	233	36	company_leverage	company_leverage	NOUN
ajfa-5565	233	37	-0.0553	-0.0553	NOUN
ajfa-5565	233	38	*	*	PUNCT
ajfa-5565	233	39	*	*	PUNCT
ajfa-5565	233	40	*	*	PUNCT
ajfa-5565	233	41	-0.1675	-0.1675	PROPN
ajfa-5565	233	42	*	*	PUNCT
ajfa-5565	233	43	*	*	PUNCT
ajfa-5565	233	44	*	*	PUNCT
ajfa-5565	233	45	0.0314	0.0314	NUM
ajfa-5565	233	46	*	*	PUNCT
ajfa-5565	233	47	*	*	PUNCT
ajfa-5565	233	48	*	*	PUNCT
ajfa-5565	233	49	(	(	PUNCT
ajfa-5565	233	50	0.0096	0.0096	NUM
ajfa-5565	233	51	)	)	PUNCT
ajfa-5565	233	52	(	(	PUNCT
ajfa-5565	233	53	0.0280	0.0280	NUM
ajfa-5565	233	54	)	)	PUNCT
ajfa-5565	233	55	(	(	PUNCT
ajfa-5565	233	56	0.0050	0.0050	NUM
ajfa-5565	233	57	)	)	PUNCT
ajfa-5565	233	58	company_profitability	company_profitability	NOUN
ajfa-5565	233	59	0.0149	0.0149	NUM
ajfa-5565	233	60	*	*	PUNCT
ajfa-5565	233	61	*	*	PUNCT
ajfa-5565	233	62	*	*	PUNCT
ajfa-5565	233	63	0.0379	0.0379	NUM
ajfa-5565	233	64	*	*	PUNCT
ajfa-5565	233	65	*	*	PUNCT
ajfa-5565	233	66	*	*	NOUN
ajfa-5565	233	67	-0.0024	-0.0024	NOUN
ajfa-5565	233	68	*	*	PUNCT
ajfa-5565	233	69	*	*	PUNCT
ajfa-5565	233	70	*	*	PUNCT
ajfa-5565	233	71	(	(	PUNCT
ajfa-5565	233	72	0.0025	0.0025	NUM
ajfa-5565	233	73	)	)	PUNCT
ajfa-5565	233	74	(	(	PUNCT
ajfa-5565	233	75	0.0073	0.0073	NUM
ajfa-5565	233	76	)	)	PUNCT
ajfa-5565	233	77	(	(	PUNCT
ajfa-5565	233	78	0.0004	0.0004	NUM
ajfa-5565	233	79	)	)	PUNCT
ajfa-5565	233	80	company_tangibility	company_tangibility	NOUN
ajfa-5565	233	81	0.0151	0.0151	NUM
ajfa-5565	233	82	0.0336	0.0336	NUM
ajfa-5565	233	83	-0.0821	-0.0821	NOUN
ajfa-5565	233	84	*	*	PUNCT
ajfa-5565	233	85	*	*	PUNCT
ajfa-5565	233	86	*	*	PUNCT
ajfa-5565	233	87	(	(	PUNCT
ajfa-5565	233	88	0.0401	0.0401	NUM
ajfa-5565	233	89	)	)	PUNCT
ajfa-5565	233	90	(	(	PUNCT
ajfa-5565	233	91	0.0710	0.0710	NUM
ajfa-5565	233	92	)	)	PUNCT
ajfa-5565	233	93	(	(	PUNCT
ajfa-5565	233	94	0.0197	0.0197	NUM
ajfa-5565	233	95	)	)	PUNCT
ajfa-5565	233	96	company	company	NOUN
ajfa-5565	233	97	_	_	NOUN
ajfa-5565	233	98	diversification	diversification	NOUN
ajfa-5565	233	99	0.0158	0.0158	NUM
ajfa-5565	233	100	*	*	PUNCT
ajfa-5565	233	101	*	*	PUNCT
ajfa-5565	233	102	*	*	PUNCT
ajfa-5565	233	103	0.0383	0.0383	NUM
ajfa-5565	233	104	*	*	PUNCT
ajfa-5565	233	105	*	*	PUNCT
ajfa-5565	233	106	*	*	PUNCT
ajfa-5565	233	107	-0.0022	-0.0022	NOUN
ajfa-5565	233	108	*	*	PUNCT
ajfa-5565	233	109	*	*	PUNCT
ajfa-5565	233	110	*	*	PUNCT
ajfa-5565	233	111	(	(	PUNCT
ajfa-5565	233	112	0.0022	0.0022	NUM
ajfa-5565	233	113	)	)	PUNCT
ajfa-5565	233	114	(	(	PUNCT
ajfa-5565	233	115	0.0075	0.0075	NUM
ajfa-5565	233	116	)	)	PUNCT
ajfa-5565	233	117	(	(	PUNCT
ajfa-5565	233	118	0.0004	0.0004	NUM
ajfa-5565	233	119	)	)	PUNCT
ajfa-5565	233	120	company	company	NOUN
ajfa-5565	233	121	_	_	PUNCT
ajfa-5565	233	122	maturity	maturity	NOUN
ajfa-5565	233	123	0.0023	0.0023	NUM
ajfa-5565	233	124	*	*	PUNCT
ajfa-5565	233	125	*	*	PUNCT
ajfa-5565	233	126	*	*	PUNCT
ajfa-5565	233	127	0.0034	0.0034	NUM
ajfa-5565	233	128	*	*	PUNCT
ajfa-5565	233	129	*	*	PUNCT
ajfa-5565	233	130	*	*	NOUN
ajfa-5565	233	131	-0.0029	-0.0029	VERB
ajfa-5565	233	132	*	*	PUNCT
ajfa-5565	233	133	*	*	PUNCT
ajfa-5565	233	134	*	*	PUNCT
ajfa-5565	233	135	(	(	PUNCT
ajfa-5565	233	136	0.0004	0.0004	NUM
ajfa-5565	233	137	)	)	PUNCT
ajfa-5565	233	138	(	(	PUNCT
ajfa-5565	233	139	0.0006	0.0006	NUM
ajfa-5565	233	140	)	)	PUNCT
ajfa-5565	233	141	(	(	PUNCT
ajfa-5565	233	142	0.0007	0.0007	NUM
ajfa-5565	233	143	)	)	PUNCT
ajfa-5565	233	144	company_lending_relationship	company_lending_relationship	NOUN
ajfa-5565	234	1	0.0472	0.0472	NUM
ajfa-5565	234	2	*	*	PUNCT
ajfa-5565	234	3	*	*	PUNCT
ajfa-5565	234	4	*	*	PUNCT
ajfa-5565	234	5	0.0868	0.0868	NUM
ajfa-5565	234	6	*	*	PUNCT
ajfa-5565	234	7	*	*	PUNCT
ajfa-5565	234	8	*	*	NOUN
ajfa-5565	234	9	-0.0485	-0.0485	NOUN
ajfa-5565	234	10	*	*	PUNCT
ajfa-5565	234	11	*	*	PUNCT
ajfa-5565	234	12	*	*	PUNCT
ajfa-5565	234	13	(	(	PUNCT
ajfa-5565	234	14	0.0162	0.0162	NUM
ajfa-5565	234	15	)	)	PUNCT
ajfa-5565	234	16	(	(	PUNCT
ajfa-5565	234	17	0.0225	0.0225	NUM
ajfa-5565	234	18	)	)	PUNCT
ajfa-5565	234	19	(	(	PUNCT
ajfa-5565	234	20	0.0112	0.0112	NUM
ajfa-5565	234	21	)	)	PUNCT
ajfa-5565	234	22	company_governance	company_governance	NOUN
ajfa-5565	234	23	0.0036	0.0036	NUM
ajfa-5565	234	24	*	*	PUNCT
ajfa-5565	234	25	*	*	PUNCT
ajfa-5565	234	26	*	*	PUNCT
ajfa-5565	235	1	0.0085	0.0085	NUM
ajfa-5565	235	2	*	*	PUNCT
ajfa-5565	235	3	*	*	PUNCT
ajfa-5565	235	4	*	*	PUNCT
ajfa-5565	235	5	-0.0036	-0.0036	NOUN
ajfa-5565	235	6	*	*	PUNCT
ajfa-5565	235	7	*	*	PUNCT
ajfa-5565	235	8	*	*	PUNCT
ajfa-5565	235	9	(	(	PUNCT
ajfa-5565	235	10	0.0006	0.0006	NUM
ajfa-5565	235	11	)	)	PUNCT
ajfa-5565	235	12	(	(	PUNCT
ajfa-5565	235	13	0.0015	0.0015	NUM
ajfa-5565	235	14	)	)	PUNCT
ajfa-5565	235	15	(	(	PUNCT
ajfa-5565	235	16	0.0009	0.0009	NUM
ajfa-5565	235	17	)	)	PUNCT
ajfa-5565	235	18	country_investor_protection	country_investor_protection	NOUN
ajfa-5565	235	19	0.0026	0.0026	NUM
ajfa-5565	235	20	*	*	PUNCT
ajfa-5565	235	21	*	*	PUNCT
ajfa-5565	235	22	*	*	PUNCT
ajfa-5565	235	23	0.0032	0.0032	NUM
ajfa-5565	235	24	*	*	PUNCT
ajfa-5565	235	25	*	*	PUNCT
ajfa-5565	235	26	*	*	NOUN
ajfa-5565	235	27	-0.0014	-0.0014	NOUN
ajfa-5565	235	28	*	*	PUNCT
ajfa-5565	235	29	*	*	PUNCT
ajfa-5565	235	30	*	*	PUNCT
ajfa-5565	235	31	(	(	PUNCT
ajfa-5565	235	32	0.0005	0.0005	NUM
ajfa-5565	235	33	)	)	PUNCT
ajfa-5565	235	34	(	(	PUNCT
ajfa-5565	235	35	0.0007	0.0007	NUM
ajfa-5565	235	36	)	)	PUNCT
ajfa-5565	235	37	(	(	PUNCT
ajfa-5565	235	38	0.0003	0.0003	NUM
ajfa-5565	235	39	)	)	PUNCT
ajfa-5565	235	40	country_gdp_growth	country_gdp_growth	VERB
ajfa-5565	235	41	0.0053	0.0053	NUM
ajfa-5565	235	42	0.0110	0.0110	NUM
ajfa-5565	235	43	-0.0140	-0.0140	NOUN
ajfa-5565	235	44	(	(	PUNCT
ajfa-5565	235	45	0.0099	0.0099	NUM
ajfa-5565	235	46	)	)	PUNCT
ajfa-5565	235	47	(	(	PUNCT
ajfa-5565	235	48	0.0129	0.0129	NUM
ajfa-5565	235	49	)	)	PUNCT
ajfa-5565	235	50	(	(	PUNCT
ajfa-5565	235	51	0.0099	0.0099	NUM
ajfa-5565	235	52	)	)	PUNCT
ajfa-5565	235	53	control	control	NOUN
ajfa-5565	235	54	for	for	ADP
ajfa-5565	235	55	bank_loan_type_dummy	bank_loan_type_dummy	PROPN
ajfa-5565	236	1	yes	yes	INTJ
ajfa-5565	237	1	yes	yes	INTJ
ajfa-5565	238	1	yes	yes	INTJ
ajfa-5565	238	2	industry_dummy	industry_dummy	ADJ
ajfa-5565	239	1	yes	yes	INTJ
ajfa-5565	239	2	yes	yes	INTJ
ajfa-5565	240	1	yes	yes	INTJ
ajfa-5565	240	2	year_dummy	year_dummy	ADJ
ajfa-5565	241	1	yes	yes	INTJ
ajfa-5565	242	1	yes	yes	INTJ
ajfa-5565	242	2	yes	yes	INTJ
ajfa-5565	242	3	obs	obs	PROPN
ajfa-5565	242	4	436	436	NUM
ajfa-5565	242	5	436	436	NUM
ajfa-5565	242	6	150	150	NUM
ajfa-5565	242	7	adjusted	adjust	VERB
ajfa-5565	242	8	r2	r2	NOUN
ajfa-5565	242	9	0.5731	0.5731	NUM
ajfa-5565	242	10	0.5791	0.5791	NUM
ajfa-5565	242	11	0.6501	0.6501	NUM
ajfa-5565	242	12	the	the	DET
ajfa-5565	242	13	definitions	definition	NOUN
ajfa-5565	242	14	of	of	ADP
ajfa-5565	242	15	all	all	DET
ajfa-5565	242	16	variables	variable	NOUN
ajfa-5565	242	17	are	be	AUX
ajfa-5565	242	18	shown	show	VERB
ajfa-5565	242	19	in	in	ADP
ajfa-5565	242	20	the	the	DET
ajfa-5565	242	21	appendix	appendix	NOUN
ajfa-5565	242	22	.	.	PUNCT
ajfa-5565	243	1	we	we	PRON
ajfa-5565	243	2	cluster	cluster	VERB
ajfa-5565	243	3	at	at	ADP
ajfa-5565	243	4	the	the	DET
ajfa-5565	243	5	borrower	borrower	NOUN
ajfa-5565	243	6	level	level	NOUN
ajfa-5565	243	7	when	when	SCONJ
ajfa-5565	243	8	calculating	calculate	VERB
ajfa-5565	243	9	standard	standard	ADJ
ajfa-5565	243	10	errors	error	NOUN
ajfa-5565	243	11	.	.	PUNCT
ajfa-5565	244	1	we	we	PRON
ajfa-5565	244	2	report	report	VERB
ajfa-5565	244	3	coefficients	coefficient	NOUN
ajfa-5565	244	4	in	in	ADP
ajfa-5565	244	5	the	the	DET
ajfa-5565	244	6	table	table	NOUN
ajfa-5565	244	7	and	and	CCONJ
ajfa-5565	244	8	standard	standard	ADJ
ajfa-5565	244	9	errors	error	NOUN
ajfa-5565	244	10	in	in	ADP
ajfa-5565	244	11	the	the	DET
ajfa-5565	244	12	parentheses	parenthesis	NOUN
ajfa-5565	244	13	.	.	PUNCT
ajfa-5565	245	1	we	we	PRON
ajfa-5565	245	2	employ	employ	VERB
ajfa-5565	245	3	*	*	PUNCT
ajfa-5565	245	4	,	,	PUNCT
ajfa-5565	245	5	*	*	PUNCT
ajfa-5565	245	6	*	*	PUNCT
ajfa-5565	245	7	,	,	PUNCT
ajfa-5565	245	8	and	and	CCONJ
ajfa-5565	245	9	*	*	PUNCT
ajfa-5565	245	10	*	*	PUNCT
ajfa-5565	245	11	*	*	PUNCT
ajfa-5565	245	12	to	to	PART
ajfa-5565	245	13	indicate	indicate	VERB
ajfa-5565	245	14	significance	significance	NOUN
ajfa-5565	245	15	at	at	ADP
ajfa-5565	245	16	the	the	DET
ajfa-5565	245	17	10	10	NUM
ajfa-5565	245	18	%	%	NOUN
ajfa-5565	245	19	,	,	PUNCT
ajfa-5565	245	20	5	5	NUM
ajfa-5565	245	21	%	%	NOUN
ajfa-5565	245	22	,	,	PUNCT
ajfa-5565	245	23	and	and	CCONJ
ajfa-5565	245	24	1	1	NUM
ajfa-5565	245	25	%	%	NOUN
ajfa-5565	245	26	levels	level	NOUN
ajfa-5565	245	27	respectively	respectively	ADV
ajfa-5565	245	28	.	.	PUNCT
ajfa-5565	246	1	we	we	PRON
ajfa-5565	246	2	presents	present	VERB
ajfa-5565	246	3	the	the	DET
ajfa-5565	246	4	results	result	NOUN
ajfa-5565	246	5	to	to	PART
ajfa-5565	246	6	examine	examine	VERB
ajfa-5565	246	7	the	the	DET
ajfa-5565	246	8	effects	effect	NOUN
ajfa-5565	246	9	of	of	ADP
ajfa-5565	246	10	company	company	NOUN
ajfa-5565	246	11	maturity	maturity	NOUN
ajfa-5565	246	12	on	on	ADP
ajfa-5565	246	13	the	the	DET
ajfa-5565	246	14	relationship	relationship	NOUN
ajfa-5565	246	15	asian	asian	ADJ
ajfa-5565	246	16	journal	journal	NOUN
ajfa-5565	246	17	of	of	ADP
ajfa-5565	246	18	finance	finance	PROPN
ajfa-5565	246	19	&	&	CCONJ
ajfa-5565	246	20	accounting	accounting	PROPN
ajfa-5565	246	21	issn	issn	PROPN
ajfa-5565	246	22	1946	1946	NUM
ajfa-5565	246	23	-	-	PUNCT
ajfa-5565	246	24	052x	052x	PROPN
ajfa-5565	246	25	2014	2014	NUM
ajfa-5565	246	26	,	,	PUNCT
ajfa-5565	246	27	vol	vol	NOUN
ajfa-5565	246	28	.	.	PROPN
ajfa-5565	246	29	6	6	NUM
ajfa-5565	246	30	,	,	PUNCT
ajfa-5565	246	31	no	no	INTJ
ajfa-5565	246	32	.	.	NOUN
ajfa-5565	246	33	1	1	NUM
ajfa-5565	246	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	246	35	457	457	NUM
ajfa-5565	246	36	between	between	ADP
ajfa-5565	246	37	accounting	accounting	NOUN
ajfa-5565	246	38	disclosure	disclosure	NOUN
ajfa-5565	246	39	and	and	CCONJ
ajfa-5565	246	40	bank	bank	NOUN
ajfa-5565	246	41	loan	loan	NOUN
ajfa-5565	246	42	contracting	contracting	NOUN
ajfa-5565	246	43	terms	term	NOUN
ajfa-5565	246	44	such	such	ADJ
ajfa-5565	246	45	as	as	ADP
ajfa-5565	246	46	loan	loan	NOUN
ajfa-5565	246	47	size	size	NOUN
ajfa-5565	246	48	,	,	PUNCT
ajfa-5565	246	49	loan	loan	NOUN
ajfa-5565	246	50	maturity	maturity	NOUN
ajfa-5565	246	51	,	,	PUNCT
ajfa-5565	246	52	and	and	CCONJ
ajfa-5565	246	53	loan	loan	NOUN
ajfa-5565	246	54	spread	spread	VERB
ajfa-5565	246	55	in	in	ADP
ajfa-5565	246	56	table	table	NOUN
ajfa-5565	246	57	7	7	NUM
ajfa-5565	246	58	.	.	PUNCT
ajfa-5565	247	1	in	in	ADP
ajfa-5565	247	2	column	column	NOUN
ajfa-5565	247	3	1	1	NUM
ajfa-5565	247	4	,	,	PUNCT
ajfa-5565	247	5	the	the	DET
ajfa-5565	247	6	effects	effect	NOUN
ajfa-5565	247	7	of	of	ADP
ajfa-5565	247	8	accounting	accounting	NOUN
ajfa-5565	247	9	disclosure	disclosure	NOUN
ajfa-5565	247	10	on	on	ADP
ajfa-5565	247	11	the	the	DET
ajfa-5565	247	12	loan	loan	NOUN
ajfa-5565	247	13	size	size	NOUN
ajfa-5565	247	14	are	be	AUX
ajfa-5565	247	15	equal	equal	ADJ
ajfa-5565	247	16	to	to	ADP
ajfa-5565	247	17	(	(	PUNCT
ajfa-5565	247	18	0.0023	0.0023	NUM
ajfa-5565	247	19	-	-	PUNCT
ajfa-5565	247	20	0.0006*maturity_dummy	0.0006*maturity_dummy	NOUN
ajfa-5565	247	21	)	)	PUNCT
ajfa-5565	247	22	.	.	PUNCT
ajfa-5565	248	1	the	the	DET
ajfa-5565	248	2	results	result	NOUN
ajfa-5565	248	3	suggest	suggest	VERB
ajfa-5565	248	4	that	that	SCONJ
ajfa-5565	248	5	the	the	DET
ajfa-5565	248	6	effects	effect	NOUN
ajfa-5565	248	7	of	of	ADP
ajfa-5565	248	8	accounting	accounting	NOUN
ajfa-5565	248	9	disclosure	disclosure	NOUN
ajfa-5565	248	10	on	on	ADP
ajfa-5565	248	11	the	the	DET
ajfa-5565	248	12	loan	loan	NOUN
ajfa-5565	248	13	size	size	NOUN
ajfa-5565	248	14	are	be	AUX
ajfa-5565	248	15	more	more	ADV
ajfa-5565	248	16	significant	significant	ADJ
ajfa-5565	248	17	for	for	ADP
ajfa-5565	248	18	borrowers	borrower	NOUN
ajfa-5565	248	19	with	with	ADP
ajfa-5565	248	20	lower	low	ADJ
ajfa-5565	248	21	maturity	maturity	NOUN
ajfa-5565	248	22	.	.	PUNCT
ajfa-5565	249	1	in	in	ADP
ajfa-5565	249	2	column	column	NOUN
ajfa-5565	249	3	2	2	NUM
ajfa-5565	249	4	,	,	PUNCT
ajfa-5565	249	5	the	the	DET
ajfa-5565	249	6	effects	effect	NOUN
ajfa-5565	249	7	of	of	ADP
ajfa-5565	249	8	accounting	accounting	NOUN
ajfa-5565	249	9	disclosure	disclosure	NOUN
ajfa-5565	249	10	on	on	ADP
ajfa-5565	249	11	the	the	DET
ajfa-5565	249	12	loan	loan	NOUN
ajfa-5565	249	13	maturity	maturity	NOUN
ajfa-5565	249	14	are	be	AUX
ajfa-5565	249	15	equal	equal	ADJ
ajfa-5565	249	16	to	to	ADP
ajfa-5565	249	17	(	(	PUNCT
ajfa-5565	249	18	0.0027	0.0027	NUM
ajfa-5565	249	19	-	-	PUNCT
ajfa-5565	249	20	0.0006*maturity_dummy	0.0006*maturity_dummy	NOUN
ajfa-5565	249	21	)	)	PUNCT
ajfa-5565	249	22	.	.	PUNCT
ajfa-5565	250	1	the	the	DET
ajfa-5565	250	2	results	result	NOUN
ajfa-5565	250	3	suggest	suggest	VERB
ajfa-5565	250	4	that	that	SCONJ
ajfa-5565	250	5	the	the	DET
ajfa-5565	250	6	effects	effect	NOUN
ajfa-5565	250	7	of	of	ADP
ajfa-5565	250	8	accounting	accounting	NOUN
ajfa-5565	250	9	disclosure	disclosure	NOUN
ajfa-5565	250	10	on	on	ADP
ajfa-5565	250	11	the	the	DET
ajfa-5565	250	12	loan	loan	NOUN
ajfa-5565	250	13	maturity	maturity	NOUN
ajfa-5565	250	14	are	be	AUX
ajfa-5565	250	15	more	more	ADV
ajfa-5565	250	16	significant	significant	ADJ
ajfa-5565	250	17	for	for	ADP
ajfa-5565	250	18	borrowers	borrower	NOUN
ajfa-5565	250	19	with	with	ADP
ajfa-5565	250	20	lower	low	ADJ
ajfa-5565	250	21	maturity	maturity	NOUN
ajfa-5565	250	22	.	.	PUNCT
ajfa-5565	251	1	in	in	ADP
ajfa-5565	251	2	column	column	NOUN
ajfa-5565	251	3	3	3	NUM
ajfa-5565	251	4	,	,	PUNCT
ajfa-5565	251	5	the	the	DET
ajfa-5565	251	6	effects	effect	NOUN
ajfa-5565	251	7	of	of	ADP
ajfa-5565	251	8	accounting	accounting	NOUN
ajfa-5565	251	9	disclosure	disclosure	NOUN
ajfa-5565	251	10	on	on	ADP
ajfa-5565	251	11	the	the	DET
ajfa-5565	251	12	loan	loan	NOUN
ajfa-5565	251	13	spread	spread	NOUN
ajfa-5565	251	14	are	be	AUX
ajfa-5565	251	15	equal	equal	ADJ
ajfa-5565	251	16	to	to	ADP
ajfa-5565	251	17	(	(	PUNCT
ajfa-5565	251	18	-0.0023	-0.0023	PRON
ajfa-5565	251	19	+	+	NOUN
ajfa-5565	251	20	0.0005*maturity_dummy	0.0005*maturity_dummy	NUM
ajfa-5565	251	21	)	)	PUNCT
ajfa-5565	251	22	.	.	PUNCT
ajfa-5565	252	1	the	the	DET
ajfa-5565	252	2	results	result	NOUN
ajfa-5565	252	3	suggest	suggest	VERB
ajfa-5565	252	4	that	that	SCONJ
ajfa-5565	252	5	the	the	DET
ajfa-5565	252	6	effects	effect	NOUN
ajfa-5565	252	7	of	of	ADP
ajfa-5565	252	8	accounting	accounting	NOUN
ajfa-5565	252	9	disclosure	disclosure	NOUN
ajfa-5565	252	10	on	on	ADP
ajfa-5565	252	11	the	the	DET
ajfa-5565	252	12	loan	loan	NOUN
ajfa-5565	252	13	spread	spread	NOUN
ajfa-5565	252	14	are	be	AUX
ajfa-5565	252	15	more	more	ADV
ajfa-5565	252	16	significant	significant	ADJ
ajfa-5565	252	17	for	for	ADP
ajfa-5565	252	18	borrowers	borrower	NOUN
ajfa-5565	252	19	with	with	ADP
ajfa-5565	252	20	lower	low	ADJ
ajfa-5565	252	21	maturity	maturity	NOUN
ajfa-5565	252	22	.	.	PUNCT
ajfa-5565	253	1	in	in	ADP
ajfa-5565	253	2	summary	summary	NOUN
ajfa-5565	253	3	,	,	PUNCT
ajfa-5565	253	4	our	our	PRON
ajfa-5565	253	5	results	result	NOUN
ajfa-5565	253	6	are	be	AUX
ajfa-5565	253	7	consistent	consistent	ADJ
ajfa-5565	253	8	with	with	ADP
ajfa-5565	253	9	hypothesis	hypothesis	NOUN
ajfa-5565	253	10	6	6	NUM
ajfa-5565	253	11	and	and	CCONJ
ajfa-5565	253	12	the	the	DET
ajfa-5565	253	13	effects	effect	NOUN
ajfa-5565	253	14	of	of	ADP
ajfa-5565	253	15	accounting	accounting	NOUN
ajfa-5565	253	16	disclosure	disclosure	NOUN
ajfa-5565	253	17	on	on	ADP
ajfa-5565	253	18	bank	bank	NOUN
ajfa-5565	253	19	loan	loan	NOUN
ajfa-5565	253	20	contracting	contracting	NOUN
ajfa-5565	253	21	terms	term	NOUN
ajfa-5565	253	22	such	such	ADJ
ajfa-5565	253	23	as	as	ADP
ajfa-5565	253	24	the	the	DET
ajfa-5565	253	25	loan	loan	NOUN
ajfa-5565	253	26	size	size	NOUN
ajfa-5565	253	27	,	,	PUNCT
ajfa-5565	253	28	the	the	DET
ajfa-5565	253	29	loan	loan	NOUN
ajfa-5565	253	30	maturity	maturity	NOUN
ajfa-5565	253	31	,	,	PUNCT
ajfa-5565	253	32	and	and	CCONJ
ajfa-5565	253	33	the	the	DET
ajfa-5565	253	34	loan	loan	NOUN
ajfa-5565	253	35	spread	spread	NOUN
ajfa-5565	253	36	,	,	PUNCT
ajfa-5565	253	37	are	be	AUX
ajfa-5565	253	38	more	more	ADV
ajfa-5565	253	39	significant	significant	ADJ
ajfa-5565	253	40	for	for	ADP
ajfa-5565	253	41	borrowers	borrower	NOUN
ajfa-5565	253	42	with	with	ADP
ajfa-5565	253	43	lower	low	ADJ
ajfa-5565	253	44	maturity	maturity	NOUN
ajfa-5565	253	45	.	.	PUNCT
ajfa-5565	254	1	asian	asian	ADJ
ajfa-5565	254	2	journal	journal	PROPN
ajfa-5565	254	3	of	of	ADP
ajfa-5565	254	4	finance	finance	PROPN
ajfa-5565	254	5	&	&	CCONJ
ajfa-5565	254	6	accounting	accounting	PROPN
ajfa-5565	254	7	issn	issn	PROPN
ajfa-5565	254	8	1946	1946	NUM
ajfa-5565	254	9	-	-	PUNCT
ajfa-5565	254	10	052x	052x	PROPN
ajfa-5565	254	11	2014	2014	NUM
ajfa-5565	254	12	,	,	PUNCT
ajfa-5565	254	13	vol	vol	NOUN
ajfa-5565	254	14	.	.	PROPN
ajfa-5565	255	1	6	6	NUM
ajfa-5565	255	2	,	,	PUNCT
ajfa-5565	255	3	no	no	INTJ
ajfa-5565	255	4	.	.	NOUN
ajfa-5565	255	5	1	1	NUM
ajfa-5565	255	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	255	7	458	458	NUM
ajfa-5565	255	8	table	table	NOUN
ajfa-5565	255	9	7	7	NUM
ajfa-5565	255	10	.	.	PUNCT
ajfa-5565	255	11	regressions	regression	NOUN
ajfa-5565	255	12	of	of	ADP
ajfa-5565	255	13	bank	bank	NOUN
ajfa-5565	255	14	loan	loan	NOUN
ajfa-5565	255	15	contracting	contracting	NOUN
ajfa-5565	255	16	terms	term	NOUN
ajfa-5565	255	17	on	on	ADP
ajfa-5565	255	18	the	the	DET
ajfa-5565	255	19	interaction	interaction	NOUN
ajfa-5565	255	20	between	between	ADP
ajfa-5565	255	21	company_disclosure	company_disclosure	NOUN
ajfa-5565	255	22	and	and	CCONJ
ajfa-5565	255	23	maturity_dummy	maturity_dummy	ADJ
ajfa-5565	255	24	dependent	dependent	ADJ
ajfa-5565	255	25	variable	variable	NOUN
ajfa-5565	255	26	log_loan_size	log_loan_size	ADJ
ajfa-5565	255	27	log_loan_maturity	log_loan_maturity	NOUN
ajfa-5565	255	28	log_loan_spread	log_loan_spread	NOUN
ajfa-5565	255	29	(	(	PUNCT
ajfa-5565	255	30	1	1	NUM
ajfa-5565	255	31	)	)	PUNCT
ajfa-5565	255	32	(	(	PUNCT
ajfa-5565	255	33	2	2	NUM
ajfa-5565	255	34	)	)	PUNCT
ajfa-5565	255	35	(	(	PUNCT
ajfa-5565	255	36	3	3	X
ajfa-5565	255	37	)	)	PUNCT
ajfa-5565	255	38	company_disclosure	company_disclosure	NOUN
ajfa-5565	256	1	0.0023	0.0023	NUM
ajfa-5565	256	2	*	*	PUNCT
ajfa-5565	256	3	*	*	PUNCT
ajfa-5565	256	4	*	*	PUNCT
ajfa-5565	256	5	0.0027	0.0027	NUM
ajfa-5565	256	6	*	*	PUNCT
ajfa-5565	256	7	*	*	PUNCT
ajfa-5565	256	8	*	*	PUNCT
ajfa-5565	256	9	-0.0023	-0.0023	X
ajfa-5565	256	10	*	*	PUNCT
ajfa-5565	256	11	*	*	PUNCT
ajfa-5565	256	12	*	*	PUNCT
ajfa-5565	256	13	(	(	PUNCT
ajfa-5565	256	14	0.0005	0.0005	NUM
ajfa-5565	256	15	)	)	PUNCT
ajfa-5565	256	16	(	(	PUNCT
ajfa-5565	256	17	0.0004	0.0004	NUM
ajfa-5565	256	18	)	)	PUNCT
ajfa-5565	256	19	(	(	PUNCT
ajfa-5565	256	20	0.0005	0.0005	NUM
ajfa-5565	256	21	)	)	PUNCT
ajfa-5565	256	22	company_disclosure	company_disclosure	NOUN
ajfa-5565	256	23	*	*	PUNCT
ajfa-5565	256	24	maturity_dummy	maturity_dummy	NOUN
ajfa-5565	256	25	-0.0006	-0.0006	NOUN
ajfa-5565	256	26	*	*	PUNCT
ajfa-5565	256	27	*	*	PUNCT
ajfa-5565	256	28	*	*	NOUN
ajfa-5565	256	29	-0.0006	-0.0006	NOUN
ajfa-5565	256	30	*	*	PUNCT
ajfa-5565	256	31	*	*	PUNCT
ajfa-5565	256	32	*	*	PUNCT
ajfa-5565	256	33	0.0005	0.0005	NUM
ajfa-5565	256	34	*	*	PUNCT
ajfa-5565	256	35	*	*	PUNCT
ajfa-5565	256	36	*	*	PUNCT
ajfa-5565	256	37	(	(	PUNCT
ajfa-5565	256	38	0.0001	0.0001	NUM
ajfa-5565	256	39	)	)	PUNCT
ajfa-5565	256	40	(	(	PUNCT
ajfa-5565	256	41	0.0001	0.0001	NUM
ajfa-5565	256	42	)	)	PUNCT
ajfa-5565	256	43	(	(	PUNCT
ajfa-5565	256	44	0.0001	0.0001	NUM
ajfa-5565	256	45	)	)	PUNCT
ajfa-5565	256	46	company_size	company_size	VERB
ajfa-5565	256	47	0.0037	0.0037	NUM
ajfa-5565	256	48	*	*	PUNCT
ajfa-5565	256	49	*	*	PUNCT
ajfa-5565	256	50	*	*	PUNCT
ajfa-5565	256	51	0.0043	0.0043	NUM
ajfa-5565	256	52	*	*	PUNCT
ajfa-5565	256	53	*	*	PUNCT
ajfa-5565	256	54	*	*	NOUN
ajfa-5565	256	55	-0.0039	-0.0039	NOUN
ajfa-5565	256	56	*	*	PUNCT
ajfa-5565	256	57	*	*	PUNCT
ajfa-5565	256	58	*	*	PUNCT
ajfa-5565	256	59	(	(	PUNCT
ajfa-5565	256	60	0.0005	0.0005	NUM
ajfa-5565	256	61	)	)	PUNCT
ajfa-5565	256	62	(	(	PUNCT
ajfa-5565	256	63	0.0007	0.0007	NUM
ajfa-5565	256	64	)	)	PUNCT
ajfa-5565	256	65	(	(	PUNCT
ajfa-5565	256	66	0.0005	0.0005	NUM
ajfa-5565	256	67	)	)	PUNCT
ajfa-5565	256	68	company_leverage	company_leverage	NOUN
ajfa-5565	256	69	-0.0555	-0.0555	NOUN
ajfa-5565	256	70	*	*	PUNCT
ajfa-5565	256	71	*	*	PUNCT
ajfa-5565	256	72	*	*	PUNCT
ajfa-5565	256	73	-0.1677	-0.1677	PRON
ajfa-5565	257	1	*	*	PUNCT
ajfa-5565	258	1	*	*	PUNCT
ajfa-5565	258	2	*	*	PUNCT
ajfa-5565	258	3	0.0316	0.0316	NUM
ajfa-5565	258	4	*	*	PUNCT
ajfa-5565	258	5	*	*	PUNCT
ajfa-5565	258	6	*	*	PUNCT
ajfa-5565	258	7	(	(	PUNCT
ajfa-5565	258	8	0.0097	0.0097	NUM
ajfa-5565	258	9	)	)	PUNCT
ajfa-5565	258	10	(	(	PUNCT
ajfa-5565	258	11	0.0281	0.0281	NUM
ajfa-5565	258	12	)	)	PUNCT
ajfa-5565	258	13	(	(	PUNCT
ajfa-5565	258	14	0.0051	0.0051	NUM
ajfa-5565	258	15	)	)	PUNCT
ajfa-5565	258	16	company_profitability	company_profitability	NOUN
ajfa-5565	258	17	0.0148	0.0148	NUM
ajfa-5565	258	18	*	*	PUNCT
ajfa-5565	258	19	*	*	PUNCT
ajfa-5565	258	20	*	*	PUNCT
ajfa-5565	258	21	0.0377	0.0377	NUM
ajfa-5565	258	22	*	*	PUNCT
ajfa-5565	258	23	*	*	PUNCT
ajfa-5565	258	24	*	*	PUNCT
ajfa-5565	258	25	-0.0026	-0.0026	PUNCT
ajfa-5565	258	26	*	*	PUNCT
ajfa-5565	259	1	*	*	PUNCT
ajfa-5565	259	2	*	*	PUNCT
ajfa-5565	259	3	(	(	PUNCT
ajfa-5565	259	4	0.0027	0.0027	NUM
ajfa-5565	259	5	)	)	PUNCT
ajfa-5565	259	6	(	(	PUNCT
ajfa-5565	259	7	0.0075	0.0075	NUM
ajfa-5565	259	8	)	)	PUNCT
ajfa-5565	259	9	(	(	PUNCT
ajfa-5565	259	10	0.0005	0.0005	NUM
ajfa-5565	259	11	)	)	PUNCT
ajfa-5565	259	12	company_tangibility	company_tangibility	NOUN
ajfa-5565	259	13	0.0150	0.0150	NUM
ajfa-5565	259	14	0.0338	0.0338	NUM
ajfa-5565	259	15	-0.0823	-0.0823	ADJ
ajfa-5565	259	16	*	*	PUNCT
ajfa-5565	259	17	*	*	PUNCT
ajfa-5565	259	18	*	*	PUNCT
ajfa-5565	259	19	(	(	PUNCT
ajfa-5565	259	20	0.0407	0.0407	NUM
ajfa-5565	259	21	)	)	PUNCT
ajfa-5565	259	22	(	(	PUNCT
ajfa-5565	259	23	0.0716	0.0716	NUM
ajfa-5565	259	24	)	)	PUNCT
ajfa-5565	259	25	(	(	PUNCT
ajfa-5565	259	26	0.0199	0.0199	NUM
ajfa-5565	259	27	)	)	PUNCT
ajfa-5565	259	28	company	company	NOUN
ajfa-5565	259	29	_	_	NOUN
ajfa-5565	259	30	diversification	diversification	NOUN
ajfa-5565	259	31	0.0159	0.0159	NUM
ajfa-5565	259	32	*	*	PUNCT
ajfa-5565	259	33	*	*	PUNCT
ajfa-5565	259	34	*	*	PUNCT
ajfa-5565	259	35	0.0385	0.0385	NUM
ajfa-5565	259	36	*	*	PUNCT
ajfa-5565	259	37	*	*	PUNCT
ajfa-5565	259	38	*	*	NOUN
ajfa-5565	259	39	-0.0025	-0.0025	ADJ
ajfa-5565	260	1	*	*	PUNCT
ajfa-5565	260	2	*	*	PUNCT
ajfa-5565	260	3	*	*	PUNCT
ajfa-5565	260	4	(	(	PUNCT
ajfa-5565	260	5	0.0024	0.0024	NUM
ajfa-5565	260	6	)	)	PUNCT
ajfa-5565	260	7	(	(	PUNCT
ajfa-5565	260	8	0.0078	0.0078	NUM
ajfa-5565	260	9	)	)	PUNCT
ajfa-5565	260	10	(	(	PUNCT
ajfa-5565	260	11	0.0004	0.0004	NUM
ajfa-5565	260	12	)	)	PUNCT
ajfa-5565	260	13	company	company	NOUN
ajfa-5565	260	14	_	_	PUNCT
ajfa-5565	260	15	maturity	maturity	NOUN
ajfa-5565	260	16	0.0025	0.0025	NUM
ajfa-5565	260	17	*	*	PUNCT
ajfa-5565	260	18	*	*	PUNCT
ajfa-5565	261	1	*	*	PUNCT
ajfa-5565	261	2	0.0036	0.0036	NUM
ajfa-5565	261	3	*	*	PUNCT
ajfa-5565	261	4	*	*	PROPN
ajfa-5565	261	5	*	*	NOUN
ajfa-5565	261	6	-0.0028	-0.0028	NOUN
ajfa-5565	261	7	*	*	PUNCT
ajfa-5565	261	8	*	*	PUNCT
ajfa-5565	261	9	*	*	PUNCT
ajfa-5565	261	10	(	(	PUNCT
ajfa-5565	261	11	0.0005	0.0005	NUM
ajfa-5565	261	12	)	)	PUNCT
ajfa-5565	261	13	(	(	PUNCT
ajfa-5565	261	14	0.0007	0.0007	NUM
ajfa-5565	261	15	)	)	PUNCT
ajfa-5565	261	16	(	(	PUNCT
ajfa-5565	261	17	0.0006	0.0006	NUM
ajfa-5565	261	18	)	)	PUNCT
ajfa-5565	261	19	company_lending_relationship	company_lending_relationship	NOUN
ajfa-5565	262	1	0.0474	0.0474	NUM
ajfa-5565	262	2	*	*	PUNCT
ajfa-5565	262	3	*	*	PUNCT
ajfa-5565	262	4	*	*	PUNCT
ajfa-5565	262	5	0.0867	0.0867	NUM
ajfa-5565	262	6	*	*	PUNCT
ajfa-5565	262	7	*	*	PUNCT
ajfa-5565	262	8	*	*	PUNCT
ajfa-5565	262	9	-0.0487	-0.0487	X
ajfa-5565	262	10	*	*	PUNCT
ajfa-5565	262	11	*	*	PUNCT
ajfa-5565	262	12	*	*	PUNCT
ajfa-5565	262	13	(	(	PUNCT
ajfa-5565	262	14	0.0164	0.0164	NUM
ajfa-5565	262	15	)	)	PUNCT
ajfa-5565	262	16	(	(	PUNCT
ajfa-5565	262	17	0.0227	0.0227	NUM
ajfa-5565	262	18	)	)	PUNCT
ajfa-5565	262	19	(	(	PUNCT
ajfa-5565	262	20	0.0114	0.0114	NUM
ajfa-5565	262	21	)	)	PUNCT
ajfa-5565	262	22	company_governance	company_governance	NOUN
ajfa-5565	263	1	0.0037	0.0037	NUM
ajfa-5565	263	2	*	*	PUNCT
ajfa-5565	263	3	*	*	PUNCT
ajfa-5565	263	4	*	*	PUNCT
ajfa-5565	264	1	0.0086	0.0086	NUM
ajfa-5565	264	2	*	*	PUNCT
ajfa-5565	264	3	*	*	PUNCT
ajfa-5565	264	4	*	*	NOUN
ajfa-5565	264	5	-0.0037	-0.0037	NOUN
ajfa-5565	264	6	*	*	PUNCT
ajfa-5565	264	7	*	*	PUNCT
ajfa-5565	264	8	*	*	PUNCT
ajfa-5565	264	9	(	(	PUNCT
ajfa-5565	264	10	0.0007	0.0007	NUM
ajfa-5565	264	11	)	)	PUNCT
ajfa-5565	264	12	(	(	PUNCT
ajfa-5565	264	13	0.0016	0.0016	NUM
ajfa-5565	264	14	)	)	PUNCT
ajfa-5565	264	15	(	(	PUNCT
ajfa-5565	264	16	0.0010	0.0010	NUM
ajfa-5565	264	17	)	)	PUNCT
ajfa-5565	264	18	country_investor_protection	country_investor_protection	NOUN
ajfa-5565	264	19	0.0024	0.0024	NUM
ajfa-5565	264	20	*	*	PUNCT
ajfa-5565	264	21	*	*	PUNCT
ajfa-5565	264	22	*	*	PUNCT
ajfa-5565	264	23	0.0030	0.0030	NUM
ajfa-5565	264	24	*	*	PUNCT
ajfa-5565	264	25	*	*	PUNCT
ajfa-5565	264	26	*	*	NOUN
ajfa-5565	264	27	-0.0012	-0.0012	NOUN
ajfa-5565	264	28	*	*	PUNCT
ajfa-5565	264	29	*	*	PUNCT
ajfa-5565	264	30	*	*	PUNCT
ajfa-5565	264	31	(	(	PUNCT
ajfa-5565	264	32	0.0004	0.0004	NUM
ajfa-5565	264	33	)	)	PUNCT
ajfa-5565	264	34	(	(	PUNCT
ajfa-5565	264	35	0.0006	0.0006	NUM
ajfa-5565	264	36	)	)	PUNCT
ajfa-5565	264	37	(	(	PUNCT
ajfa-5565	264	38	0.0002	0.0002	NUM
ajfa-5565	264	39	)	)	PUNCT
ajfa-5565	264	40	country_gdp_growth	country_gdp_growth	VERB
ajfa-5565	264	41	0.0055	0.0055	NUM
ajfa-5565	264	42	0.0112	0.0112	NUM
ajfa-5565	264	43	-0.0144	-0.0144	NOUN
ajfa-5565	264	44	(	(	PUNCT
ajfa-5565	264	45	0.0090	0.0090	NUM
ajfa-5565	264	46	)	)	PUNCT
ajfa-5565	264	47	(	(	PUNCT
ajfa-5565	264	48	0.0120	0.0120	NUM
ajfa-5565	264	49	)	)	PUNCT
ajfa-5565	264	50	(	(	PUNCT
ajfa-5565	264	51	0.0090	0.0090	NUM
ajfa-5565	264	52	)	)	PUNCT
ajfa-5565	264	53	control	control	NOUN
ajfa-5565	264	54	for	for	ADP
ajfa-5565	264	55	bank_loan_type_dummy	bank_loan_type_dummy	PROPN
ajfa-5565	265	1	yes	yes	INTJ
ajfa-5565	266	1	yes	yes	INTJ
ajfa-5565	267	1	yes	yes	INTJ
ajfa-5565	267	2	industry_dummy	industry_dummy	ADJ
ajfa-5565	268	1	yes	yes	INTJ
ajfa-5565	268	2	yes	yes	INTJ
ajfa-5565	269	1	yes	yes	INTJ
ajfa-5565	269	2	year_dummy	year_dummy	ADJ
ajfa-5565	270	1	yes	yes	INTJ
ajfa-5565	271	1	yes	yes	INTJ
ajfa-5565	271	2	yes	yes	INTJ
ajfa-5565	271	3	obs	obs	PROPN
ajfa-5565	271	4	436	436	NUM
ajfa-5565	271	5	436	436	NUM
ajfa-5565	271	6	150	150	NUM
ajfa-5565	271	7	adjusted	adjust	VERB
ajfa-5565	271	8	r2	r2	NOUN
ajfa-5565	271	9	0.5725	0.5725	NUM
ajfa-5565	271	10	0.5788	0.5788	NUM
ajfa-5565	271	11	0.6510	0.6510	NUM
ajfa-5565	271	12	the	the	DET
ajfa-5565	271	13	definitions	definition	NOUN
ajfa-5565	271	14	of	of	ADP
ajfa-5565	271	15	all	all	DET
ajfa-5565	271	16	variables	variable	NOUN
ajfa-5565	271	17	are	be	AUX
ajfa-5565	271	18	shown	show	VERB
ajfa-5565	271	19	in	in	ADP
ajfa-5565	271	20	the	the	DET
ajfa-5565	271	21	appendix	appendix	NOUN
ajfa-5565	271	22	.	.	PUNCT
ajfa-5565	272	1	we	we	PRON
ajfa-5565	272	2	cluster	cluster	VERB
ajfa-5565	272	3	at	at	ADP
ajfa-5565	272	4	the	the	DET
ajfa-5565	272	5	borrower	borrower	NOUN
ajfa-5565	272	6	level	level	NOUN
ajfa-5565	272	7	when	when	SCONJ
ajfa-5565	272	8	calculating	calculate	VERB
ajfa-5565	272	9	standard	standard	ADJ
ajfa-5565	272	10	errors	error	NOUN
ajfa-5565	272	11	.	.	PUNCT
ajfa-5565	273	1	we	we	PRON
ajfa-5565	273	2	report	report	VERB
ajfa-5565	273	3	coefficients	coefficient	NOUN
ajfa-5565	273	4	in	in	ADP
ajfa-5565	273	5	the	the	DET
ajfa-5565	273	6	table	table	NOUN
ajfa-5565	273	7	and	and	CCONJ
ajfa-5565	273	8	standard	standard	ADJ
ajfa-5565	273	9	errors	error	NOUN
ajfa-5565	273	10	in	in	ADP
ajfa-5565	273	11	the	the	DET
ajfa-5565	273	12	parentheses	parenthesis	NOUN
ajfa-5565	273	13	.	.	PUNCT
ajfa-5565	274	1	we	we	PRON
ajfa-5565	274	2	employ	employ	VERB
ajfa-5565	274	3	*	*	PUNCT
ajfa-5565	274	4	,	,	PUNCT
ajfa-5565	274	5	*	*	PUNCT
ajfa-5565	274	6	*	*	PUNCT
ajfa-5565	274	7	,	,	PUNCT
ajfa-5565	274	8	and	and	CCONJ
ajfa-5565	274	9	*	*	PUNCT
ajfa-5565	274	10	*	*	PUNCT
ajfa-5565	274	11	*	*	PUNCT
ajfa-5565	274	12	to	to	PART
ajfa-5565	274	13	indicate	indicate	VERB
ajfa-5565	274	14	significance	significance	NOUN
ajfa-5565	274	15	at	at	ADP
ajfa-5565	274	16	the	the	DET
ajfa-5565	274	17	10	10	NUM
ajfa-5565	274	18	%	%	NOUN
ajfa-5565	274	19	,	,	PUNCT
ajfa-5565	274	20	5	5	NUM
ajfa-5565	274	21	%	%	NOUN
ajfa-5565	274	22	,	,	PUNCT
ajfa-5565	274	23	and	and	CCONJ
ajfa-5565	274	24	1	1	NUM
ajfa-5565	274	25	%	%	NOUN
ajfa-5565	274	26	levels	level	NOUN
ajfa-5565	274	27	respectively	respectively	ADV
ajfa-5565	274	28	.	.	PUNCT
ajfa-5565	275	1	we	we	PRON
ajfa-5565	275	2	show	show	VERB
ajfa-5565	275	3	the	the	DET
ajfa-5565	275	4	results	result	NOUN
ajfa-5565	275	5	to	to	PART
ajfa-5565	275	6	examine	examine	VERB
ajfa-5565	275	7	the	the	DET
ajfa-5565	275	8	effects	effect	NOUN
ajfa-5565	275	9	of	of	ADP
ajfa-5565	275	10	company	company	NOUN
ajfa-5565	275	11	previous	previous	ADJ
ajfa-5565	275	12	lending	lending	NOUN
ajfa-5565	275	13	relationship	relationship	NOUN
ajfa-5565	275	14	on	on	ADP
ajfa-5565	275	15	the	the	DET
ajfa-5565	275	16	asian	asian	ADJ
ajfa-5565	275	17	journal	journal	NOUN
ajfa-5565	275	18	of	of	ADP
ajfa-5565	275	19	finance	finance	PROPN
ajfa-5565	275	20	&	&	CCONJ
ajfa-5565	275	21	accounting	accounting	PROPN
ajfa-5565	275	22	issn	issn	PROPN
ajfa-5565	275	23	1946	1946	NUM
ajfa-5565	275	24	-	-	PUNCT
ajfa-5565	275	25	052x	052x	PROPN
ajfa-5565	275	26	2014	2014	NUM
ajfa-5565	275	27	,	,	PUNCT
ajfa-5565	275	28	vol	vol	NOUN
ajfa-5565	275	29	.	.	PROPN
ajfa-5565	275	30	6	6	NUM
ajfa-5565	275	31	,	,	PUNCT
ajfa-5565	275	32	no	no	INTJ
ajfa-5565	275	33	.	.	NOUN
ajfa-5565	275	34	1	1	NUM
ajfa-5565	275	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	275	36	459	459	NUM
ajfa-5565	275	37	relationship	relationship	NOUN
ajfa-5565	275	38	between	between	ADP
ajfa-5565	275	39	accounting	accounting	NOUN
ajfa-5565	275	40	disclosure	disclosure	NOUN
ajfa-5565	275	41	and	and	CCONJ
ajfa-5565	275	42	bank	bank	NOUN
ajfa-5565	275	43	loan	loan	NOUN
ajfa-5565	275	44	contracting	contracting	NOUN
ajfa-5565	275	45	terms	term	NOUN
ajfa-5565	275	46	such	such	ADJ
ajfa-5565	275	47	as	as	ADP
ajfa-5565	275	48	loan	loan	NOUN
ajfa-5565	275	49	size	size	NOUN
ajfa-5565	275	50	,	,	PUNCT
ajfa-5565	275	51	loan	loan	NOUN
ajfa-5565	275	52	maturity	maturity	NOUN
ajfa-5565	275	53	,	,	PUNCT
ajfa-5565	275	54	and	and	CCONJ
ajfa-5565	275	55	loan	loan	NOUN
ajfa-5565	275	56	spread	spread	VERB
ajfa-5565	275	57	in	in	ADP
ajfa-5565	275	58	table	table	NOUN
ajfa-5565	275	59	8	8	NUM
ajfa-5565	275	60	.	.	PUNCT
ajfa-5565	276	1	in	in	ADP
ajfa-5565	276	2	column	column	NOUN
ajfa-5565	276	3	1	1	NUM
ajfa-5565	276	4	,	,	PUNCT
ajfa-5565	276	5	the	the	DET
ajfa-5565	276	6	effects	effect	NOUN
ajfa-5565	276	7	of	of	ADP
ajfa-5565	276	8	accounting	accounting	NOUN
ajfa-5565	276	9	disclosure	disclosure	NOUN
ajfa-5565	276	10	on	on	ADP
ajfa-5565	276	11	the	the	DET
ajfa-5565	276	12	loan	loan	NOUN
ajfa-5565	276	13	size	size	NOUN
ajfa-5565	276	14	are	be	AUX
ajfa-5565	276	15	equal	equal	ADJ
ajfa-5565	276	16	to	to	ADP
ajfa-5565	276	17	(	(	PUNCT
ajfa-5565	276	18	0.0022	0.0022	NUM
ajfa-5565	276	19	-	-	PUNCT
ajfa-5565	276	20	0.0007*lending_relationship_dummy	0.0007*lending_relationship_dummy	NUM
ajfa-5565	276	21	)	)	PUNCT
ajfa-5565	276	22	.	.	PUNCT
ajfa-5565	277	1	the	the	DET
ajfa-5565	277	2	results	result	NOUN
ajfa-5565	277	3	suggest	suggest	VERB
ajfa-5565	277	4	that	that	SCONJ
ajfa-5565	277	5	the	the	DET
ajfa-5565	277	6	effects	effect	NOUN
ajfa-5565	277	7	of	of	ADP
ajfa-5565	277	8	accounting	accounting	NOUN
ajfa-5565	277	9	disclosure	disclosure	NOUN
ajfa-5565	277	10	on	on	ADP
ajfa-5565	277	11	the	the	DET
ajfa-5565	277	12	loan	loan	NOUN
ajfa-5565	277	13	size	size	NOUN
ajfa-5565	277	14	are	be	AUX
ajfa-5565	277	15	more	more	ADV
ajfa-5565	277	16	significant	significant	ADJ
ajfa-5565	277	17	for	for	ADP
ajfa-5565	277	18	borrowers	borrower	NOUN
ajfa-5565	277	19	with	with	ADP
ajfa-5565	277	20	less	less	ADJ
ajfa-5565	277	21	lending	lending	NOUN
ajfa-5565	277	22	relationship	relationship	NOUN
ajfa-5565	277	23	.	.	PUNCT
ajfa-5565	278	1	in	in	ADP
ajfa-5565	278	2	column	column	NOUN
ajfa-5565	278	3	2	2	NUM
ajfa-5565	278	4	,	,	PUNCT
ajfa-5565	278	5	the	the	DET
ajfa-5565	278	6	effects	effect	NOUN
ajfa-5565	278	7	of	of	ADP
ajfa-5565	278	8	accounting	accounting	NOUN
ajfa-5565	278	9	disclosure	disclosure	NOUN
ajfa-5565	278	10	on	on	ADP
ajfa-5565	278	11	the	the	DET
ajfa-5565	278	12	loan	loan	NOUN
ajfa-5565	278	13	maturity	maturity	NOUN
ajfa-5565	278	14	are	be	AUX
ajfa-5565	278	15	equal	equal	ADJ
ajfa-5565	278	16	to	to	ADP
ajfa-5565	278	17	(	(	PUNCT
ajfa-5565	278	18	0.0025	0.0025	NUM
ajfa-5565	278	19	-	-	PUNCT
ajfa-5565	278	20	0.0007*lending_relationship_dummy	0.0007*lending_relationship_dummy	NUM
ajfa-5565	278	21	)	)	PUNCT
ajfa-5565	278	22	.	.	PUNCT
ajfa-5565	279	1	the	the	DET
ajfa-5565	279	2	results	result	NOUN
ajfa-5565	279	3	suggest	suggest	VERB
ajfa-5565	279	4	that	that	SCONJ
ajfa-5565	279	5	the	the	DET
ajfa-5565	279	6	effects	effect	NOUN
ajfa-5565	279	7	of	of	ADP
ajfa-5565	279	8	accounting	accounting	NOUN
ajfa-5565	279	9	disclosure	disclosure	NOUN
ajfa-5565	279	10	on	on	ADP
ajfa-5565	279	11	the	the	DET
ajfa-5565	279	12	loan	loan	NOUN
ajfa-5565	279	13	maturity	maturity	NOUN
ajfa-5565	279	14	are	be	AUX
ajfa-5565	279	15	more	more	ADV
ajfa-5565	279	16	significant	significant	ADJ
ajfa-5565	279	17	for	for	ADP
ajfa-5565	279	18	borrowers	borrower	NOUN
ajfa-5565	279	19	with	with	ADP
ajfa-5565	279	20	less	less	ADJ
ajfa-5565	279	21	lending	lending	NOUN
ajfa-5565	279	22	relationship	relationship	NOUN
ajfa-5565	279	23	.	.	PUNCT
ajfa-5565	280	1	in	in	ADP
ajfa-5565	280	2	column	column	NOUN
ajfa-5565	280	3	3	3	NUM
ajfa-5565	280	4	,	,	PUNCT
ajfa-5565	280	5	the	the	DET
ajfa-5565	280	6	effects	effect	NOUN
ajfa-5565	280	7	of	of	ADP
ajfa-5565	280	8	accounting	accounting	NOUN
ajfa-5565	280	9	disclosure	disclosure	NOUN
ajfa-5565	280	10	on	on	ADP
ajfa-5565	280	11	the	the	DET
ajfa-5565	280	12	loan	loan	NOUN
ajfa-5565	280	13	spread	spread	NOUN
ajfa-5565	280	14	are	be	AUX
ajfa-5565	280	15	equal	equal	ADJ
ajfa-5565	280	16	to	to	ADP
ajfa-5565	280	17	(	(	PUNCT
ajfa-5565	280	18	-0.0021	-0.0021	NOUN
ajfa-5565	280	19	+	+	PROPN
ajfa-5565	280	20	0.0006*lending_relationship_dummy	0.0006*lending_relationship_dummy	NUM
ajfa-5565	280	21	)	)	PUNCT
ajfa-5565	280	22	.	.	PUNCT
ajfa-5565	281	1	the	the	DET
ajfa-5565	281	2	results	result	NOUN
ajfa-5565	281	3	suggest	suggest	VERB
ajfa-5565	281	4	that	that	SCONJ
ajfa-5565	281	5	the	the	DET
ajfa-5565	281	6	effects	effect	NOUN
ajfa-5565	281	7	of	of	ADP
ajfa-5565	281	8	accounting	accounting	NOUN
ajfa-5565	281	9	disclosure	disclosure	NOUN
ajfa-5565	281	10	on	on	ADP
ajfa-5565	281	11	the	the	DET
ajfa-5565	281	12	loan	loan	NOUN
ajfa-5565	281	13	spread	spread	NOUN
ajfa-5565	281	14	are	be	AUX
ajfa-5565	281	15	more	more	ADV
ajfa-5565	281	16	significant	significant	ADJ
ajfa-5565	281	17	for	for	ADP
ajfa-5565	281	18	borrowers	borrower	NOUN
ajfa-5565	281	19	with	with	ADP
ajfa-5565	281	20	less	less	ADJ
ajfa-5565	281	21	lending	lending	NOUN
ajfa-5565	281	22	relationship	relationship	NOUN
ajfa-5565	281	23	.	.	PUNCT
ajfa-5565	282	1	in	in	ADP
ajfa-5565	282	2	summary	summary	NOUN
ajfa-5565	282	3	,	,	PUNCT
ajfa-5565	282	4	our	our	PRON
ajfa-5565	282	5	results	result	NOUN
ajfa-5565	282	6	are	be	AUX
ajfa-5565	282	7	consistent	consistent	ADJ
ajfa-5565	282	8	with	with	ADP
ajfa-5565	282	9	hypothesis	hypothesis	NOUN
ajfa-5565	282	10	7	7	NUM
ajfa-5565	282	11	and	and	CCONJ
ajfa-5565	282	12	the	the	DET
ajfa-5565	282	13	effects	effect	NOUN
ajfa-5565	282	14	of	of	ADP
ajfa-5565	282	15	accounting	accounting	NOUN
ajfa-5565	282	16	disclosure	disclosure	NOUN
ajfa-5565	282	17	on	on	ADP
ajfa-5565	282	18	bank	bank	NOUN
ajfa-5565	282	19	loan	loan	NOUN
ajfa-5565	282	20	contracting	contracting	NOUN
ajfa-5565	282	21	terms	term	NOUN
ajfa-5565	282	22	such	such	ADJ
ajfa-5565	282	23	as	as	ADP
ajfa-5565	282	24	the	the	DET
ajfa-5565	282	25	loan	loan	NOUN
ajfa-5565	282	26	size	size	NOUN
ajfa-5565	282	27	,	,	PUNCT
ajfa-5565	282	28	the	the	DET
ajfa-5565	282	29	loan	loan	NOUN
ajfa-5565	282	30	maturity	maturity	NOUN
ajfa-5565	282	31	,	,	PUNCT
ajfa-5565	282	32	and	and	CCONJ
ajfa-5565	282	33	the	the	DET
ajfa-5565	282	34	loan	loan	NOUN
ajfa-5565	282	35	spread	spread	NOUN
ajfa-5565	282	36	,	,	PUNCT
ajfa-5565	282	37	are	be	AUX
ajfa-5565	282	38	more	more	ADV
ajfa-5565	282	39	significant	significant	ADJ
ajfa-5565	282	40	for	for	ADP
ajfa-5565	282	41	borrowers	borrower	NOUN
ajfa-5565	282	42	with	with	ADP
ajfa-5565	282	43	less	less	ADJ
ajfa-5565	282	44	lending	lending	NOUN
ajfa-5565	282	45	relationship	relationship	NOUN
ajfa-5565	282	46	.	.	PUNCT
ajfa-5565	283	1	asian	asian	ADJ
ajfa-5565	283	2	journal	journal	PROPN
ajfa-5565	283	3	of	of	ADP
ajfa-5565	283	4	finance	finance	PROPN
ajfa-5565	283	5	&	&	CCONJ
ajfa-5565	283	6	accounting	accounting	PROPN
ajfa-5565	283	7	issn	issn	PROPN
ajfa-5565	283	8	1946	1946	NUM
ajfa-5565	283	9	-	-	PUNCT
ajfa-5565	283	10	052x	052x	PROPN
ajfa-5565	283	11	2014	2014	NUM
ajfa-5565	283	12	,	,	PUNCT
ajfa-5565	283	13	vol	vol	NOUN
ajfa-5565	283	14	.	.	PROPN
ajfa-5565	284	1	6	6	NUM
ajfa-5565	284	2	,	,	PUNCT
ajfa-5565	284	3	no	no	INTJ
ajfa-5565	284	4	.	.	NOUN
ajfa-5565	284	5	1	1	NUM
ajfa-5565	284	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	284	7	460	460	NUM
ajfa-5565	284	8	table	table	NOUN
ajfa-5565	284	9	8	8	NUM
ajfa-5565	284	10	.	.	PUNCT
ajfa-5565	285	1	regressions	regression	NOUN
ajfa-5565	285	2	of	of	ADP
ajfa-5565	285	3	bank	bank	NOUN
ajfa-5565	285	4	loan	loan	NOUN
ajfa-5565	285	5	contracting	contracting	NOUN
ajfa-5565	285	6	terms	term	NOUN
ajfa-5565	285	7	on	on	ADP
ajfa-5565	285	8	the	the	DET
ajfa-5565	285	9	interaction	interaction	NOUN
ajfa-5565	285	10	between	between	ADP
ajfa-5565	285	11	company_disclosure	company_disclosure	NOUN
ajfa-5565	285	12	and	and	CCONJ
ajfa-5565	285	13	lending_relationship_dummy	lending_relationship_dummy	ADJ
ajfa-5565	285	14	dependent	dependent	ADJ
ajfa-5565	285	15	variable	variable	NOUN
ajfa-5565	285	16	log_loan_size	log_loan_size	ADJ
ajfa-5565	285	17	log_loan_maturit	log_loan_maturit	NOUN
ajfa-5565	285	18	y	y	PROPN
ajfa-5565	285	19	log_loan_sprea	log_loan_sprea	PROPN
ajfa-5565	285	20	d	d	PROPN
ajfa-5565	285	21	(	(	PUNCT
ajfa-5565	285	22	1	1	NUM
ajfa-5565	285	23	)	)	PUNCT
ajfa-5565	285	24	(	(	PUNCT
ajfa-5565	285	25	2	2	NUM
ajfa-5565	285	26	)	)	PUNCT
ajfa-5565	285	27	(	(	PUNCT
ajfa-5565	285	28	3	3	X
ajfa-5565	285	29	)	)	PUNCT
ajfa-5565	285	30	company_disclosure	company_disclosure	NOUN
ajfa-5565	285	31	0.0022	0.0022	NUM
ajfa-5565	285	32	*	*	PUNCT
ajfa-5565	285	33	*	*	PUNCT
ajfa-5565	285	34	*	*	PUNCT
ajfa-5565	285	35	0.0025	0.0025	NUM
ajfa-5565	285	36	*	*	PUNCT
ajfa-5565	285	37	*	*	PUNCT
ajfa-5565	285	38	*	*	PUNCT
ajfa-5565	285	39	-0.0021	-0.0021	NOUN
ajfa-5565	285	40	*	*	PUNCT
ajfa-5565	285	41	*	*	PUNCT
ajfa-5565	285	42	*	*	PUNCT
ajfa-5565	285	43	(	(	PUNCT
ajfa-5565	285	44	0.0004	0.0004	NUM
ajfa-5565	285	45	)	)	PUNCT
ajfa-5565	285	46	(	(	PUNCT
ajfa-5565	285	47	0.0005	0.0005	NUM
ajfa-5565	285	48	)	)	PUNCT
ajfa-5565	285	49	(	(	PUNCT
ajfa-5565	285	50	0.0005	0.0005	NUM
ajfa-5565	285	51	)	)	PUNCT
ajfa-5565	285	52	company_disclosure	company_disclosure	NOUN
ajfa-5565	285	53	*	*	NOUN
ajfa-5565	285	54	lending_relationship_dummy	lending_relationship_dummy	ADJ
ajfa-5565	285	55	-0.0007	-0.0007	NOUN
ajfa-5565	285	56	*	*	PUNCT
ajfa-5565	285	57	*	*	PUNCT
ajfa-5565	285	58	*	*	PUNCT
ajfa-5565	285	59	-0.0007	-0.0007	ADJ
ajfa-5565	285	60	*	*	PUNCT
ajfa-5565	285	61	*	*	PUNCT
ajfa-5565	285	62	*	*	PUNCT
ajfa-5565	285	63	0.0006	0.0006	NUM
ajfa-5565	285	64	*	*	PUNCT
ajfa-5565	285	65	*	*	PUNCT
ajfa-5565	285	66	*	*	PUNCT
ajfa-5565	285	67	(	(	PUNCT
ajfa-5565	285	68	0.0001	0.0001	NUM
ajfa-5565	285	69	)	)	PUNCT
ajfa-5565	285	70	(	(	PUNCT
ajfa-5565	285	71	0.0001	0.0001	NUM
ajfa-5565	285	72	)	)	PUNCT
ajfa-5565	285	73	(	(	PUNCT
ajfa-5565	285	74	0.0001	0.0001	NUM
ajfa-5565	285	75	)	)	PUNCT
ajfa-5565	285	76	company_size	company_size	VERB
ajfa-5565	285	77	0.0039	0.0039	NUM
ajfa-5565	285	78	*	*	PUNCT
ajfa-5565	285	79	*	*	PUNCT
ajfa-5565	285	80	*	*	PUNCT
ajfa-5565	285	81	0.0041	0.0041	NUM
ajfa-5565	285	82	*	*	PUNCT
ajfa-5565	285	83	*	*	PUNCT
ajfa-5565	285	84	*	*	ADJ
ajfa-5565	285	85	-0.0038	-0.0038	PROPN
ajfa-5565	285	86	*	*	PUNCT
ajfa-5565	285	87	*	*	PUNCT
ajfa-5565	285	88	*	*	PUNCT
ajfa-5565	285	89	(	(	PUNCT
ajfa-5565	285	90	0.0006	0.0006	NUM
ajfa-5565	285	91	)	)	PUNCT
ajfa-5565	285	92	(	(	PUNCT
ajfa-5565	285	93	0.0008	0.0008	NUM
ajfa-5565	285	94	)	)	PUNCT
ajfa-5565	285	95	(	(	PUNCT
ajfa-5565	285	96	0.0006	0.0006	NUM
ajfa-5565	285	97	)	)	PUNCT
ajfa-5565	285	98	company_leverage	company_leverage	NOUN
ajfa-5565	285	99	-0.0551	-0.0551	NOUN
ajfa-5565	285	100	*	*	PUNCT
ajfa-5565	285	101	*	*	PUNCT
ajfa-5565	285	102	*	*	PUNCT
ajfa-5565	285	103	-0.1671	-0.1671	PROPN
ajfa-5565	285	104	*	*	PUNCT
ajfa-5565	285	105	*	*	PUNCT
ajfa-5565	285	106	*	*	PUNCT
ajfa-5565	285	107	0.0311	0.0311	NUM
ajfa-5565	285	108	*	*	PUNCT
ajfa-5565	285	109	*	*	PUNCT
ajfa-5565	285	110	*	*	PUNCT
ajfa-5565	285	111	(	(	PUNCT
ajfa-5565	285	112	0.0098	0.0098	NUM
ajfa-5565	285	113	)	)	PUNCT
ajfa-5565	285	114	(	(	PUNCT
ajfa-5565	285	115	0.0282	0.0282	NUM
ajfa-5565	285	116	)	)	PUNCT
ajfa-5565	285	117	(	(	PUNCT
ajfa-5565	285	118	0.0057	0.0057	NUM
ajfa-5565	285	119	)	)	PUNCT
ajfa-5565	285	120	company_profitability	company_profitability	PROPN
ajfa-5565	285	121	0.0145	0.0145	NUM
ajfa-5565	285	122	*	*	PUNCT
ajfa-5565	285	123	*	*	PUNCT
ajfa-5565	285	124	*	*	PUNCT
ajfa-5565	285	125	0.0375	0.0375	NUM
ajfa-5565	285	126	*	*	PUNCT
ajfa-5565	285	127	*	*	PUNCT
ajfa-5565	285	128	*	*	NOUN
ajfa-5565	285	129	-0.0025	-0.0025	ADJ
ajfa-5565	285	130	*	*	PUNCT
ajfa-5565	285	131	*	*	PUNCT
ajfa-5565	285	132	*	*	PUNCT
ajfa-5565	285	133	(	(	PUNCT
ajfa-5565	285	134	0.0029	0.0029	NUM
ajfa-5565	285	135	)	)	PUNCT
ajfa-5565	285	136	(	(	PUNCT
ajfa-5565	285	137	0.0077	0.0077	NUM
ajfa-5565	285	138	)	)	PUNCT
ajfa-5565	285	139	(	(	PUNCT
ajfa-5565	285	140	0.0004	0.0004	NUM
ajfa-5565	285	141	)	)	PUNCT
ajfa-5565	285	142	company_tangibility	company_tangibility	NOUN
ajfa-5565	285	143	0.0152	0.0152	NUM
ajfa-5565	285	144	0.0335	0.0335	NUM
ajfa-5565	285	145	-0.0825	-0.0825	NOUN
ajfa-5565	285	146	*	*	PUNCT
ajfa-5565	285	147	*	*	PUNCT
ajfa-5565	285	148	*	*	PUNCT
ajfa-5565	285	149	(	(	PUNCT
ajfa-5565	285	150	0.0402	0.0402	NUM
ajfa-5565	285	151	)	)	PUNCT
ajfa-5565	285	152	(	(	PUNCT
ajfa-5565	285	153	0.0712	0.0712	NUM
ajfa-5565	285	154	)	)	PUNCT
ajfa-5565	285	155	(	(	PUNCT
ajfa-5565	285	156	0.0195	0.0195	NUM
ajfa-5565	285	157	)	)	PUNCT
ajfa-5565	285	158	company	company	NOUN
ajfa-5565	285	159	_	_	NOUN
ajfa-5565	285	160	diversification	diversification	NOUN
ajfa-5565	285	161	0.0156	0.0156	PRON
ajfa-5565	285	162	*	*	PUNCT
ajfa-5565	285	163	*	*	PUNCT
ajfa-5565	285	164	*	*	PUNCT
ajfa-5565	285	165	0.0381	0.0381	NUM
ajfa-5565	285	166	*	*	PUNCT
ajfa-5565	285	167	*	*	PUNCT
ajfa-5565	285	168	*	*	PUNCT
ajfa-5565	285	169	-0.0022	-0.0022	NOUN
ajfa-5565	285	170	*	*	PUNCT
ajfa-5565	285	171	*	*	PUNCT
ajfa-5565	285	172	*	*	PUNCT
ajfa-5565	285	173	(	(	PUNCT
ajfa-5565	285	174	0.0026	0.0026	NUM
ajfa-5565	285	175	)	)	PUNCT
ajfa-5565	285	176	(	(	PUNCT
ajfa-5565	285	177	0.0074	0.0074	NUM
ajfa-5565	285	178	)	)	PUNCT
ajfa-5565	285	179	(	(	PUNCT
ajfa-5565	285	180	0.0004	0.0004	NUM
ajfa-5565	285	181	)	)	PUNCT
ajfa-5565	285	182	company	company	NOUN
ajfa-5565	285	183	_	_	PUNCT
ajfa-5565	285	184	maturity	maturity	NOUN
ajfa-5565	285	185	0.0027	0.0027	NUM
ajfa-5565	285	186	*	*	PUNCT
ajfa-5565	285	187	*	*	PUNCT
ajfa-5565	285	188	*	*	PUNCT
ajfa-5565	285	189	0.0038	0.0038	NUM
ajfa-5565	285	190	*	*	PUNCT
ajfa-5565	285	191	*	*	PUNCT
ajfa-5565	285	192	*	*	PUNCT
ajfa-5565	285	193	-0.0026	-0.0026	PUNCT
ajfa-5565	286	1	*	*	PUNCT
ajfa-5565	287	1	*	*	PUNCT
ajfa-5565	287	2	*	*	PUNCT
ajfa-5565	287	3	(	(	PUNCT
ajfa-5565	287	4	0.0006	0.0006	NUM
ajfa-5565	287	5	)	)	PUNCT
ajfa-5565	287	6	(	(	PUNCT
ajfa-5565	287	7	0.0008	0.0008	NUM
ajfa-5565	287	8	)	)	PUNCT
ajfa-5565	287	9	(	(	PUNCT
ajfa-5565	287	10	0.0005	0.0005	NUM
ajfa-5565	287	11	)	)	PUNCT
ajfa-5565	287	12	company_lending_relationship	company_lending_relationship	NOUN
ajfa-5565	288	1	0.0476	0.0476	NUM
ajfa-5565	288	2	*	*	PUNCT
ajfa-5565	288	3	*	*	PUNCT
ajfa-5565	288	4	*	*	PUNCT
ajfa-5565	288	5	0.0865	0.0865	NUM
ajfa-5565	288	6	*	*	PUNCT
ajfa-5565	288	7	*	*	PUNCT
ajfa-5565	288	8	*	*	NOUN
ajfa-5565	288	9	-0.0485	-0.0485	NOUN
ajfa-5565	288	10	*	*	PUNCT
ajfa-5565	288	11	*	*	PUNCT
ajfa-5565	288	12	*	*	PUNCT
ajfa-5565	288	13	(	(	PUNCT
ajfa-5565	288	14	0.0163	0.0163	NUM
ajfa-5565	288	15	)	)	PUNCT
ajfa-5565	288	16	(	(	PUNCT
ajfa-5565	288	17	0.0229	0.0229	NUM
ajfa-5565	288	18	)	)	PUNCT
ajfa-5565	288	19	(	(	PUNCT
ajfa-5565	288	20	0.0116	0.0116	NUM
ajfa-5565	288	21	)	)	PUNCT
ajfa-5565	288	22	conpany_governance	conpany_governance	NOUN
ajfa-5565	288	23	0.0035	0.0035	NUM
ajfa-5565	288	24	*	*	PROPN
ajfa-5565	288	25	*	*	PUNCT
ajfa-5565	288	26	*	*	PUNCT
ajfa-5565	288	27	0.0084	0.0084	NUM
ajfa-5565	288	28	*	*	PUNCT
ajfa-5565	288	29	*	*	PUNCT
ajfa-5565	288	30	*	*	NOUN
ajfa-5565	288	31	-0.0039	-0.0039	NOUN
ajfa-5565	288	32	*	*	PUNCT
ajfa-5565	288	33	*	*	PUNCT
ajfa-5565	288	34	*	*	PUNCT
ajfa-5565	288	35	(	(	PUNCT
ajfa-5565	288	36	0.0006	0.0006	NUM
ajfa-5565	288	37	)	)	PUNCT
ajfa-5565	288	38	(	(	PUNCT
ajfa-5565	288	39	0.0018	0.0018	NUM
ajfa-5565	288	40	)	)	PUNCT
ajfa-5565	288	41	(	(	PUNCT
ajfa-5565	288	42	0.0008	0.0008	NUM
ajfa-5565	288	43	)	)	PUNCT
ajfa-5565	288	44	country_investor_protection	country_investor_protection	NOUN
ajfa-5565	288	45	0.0023	0.0023	NUM
ajfa-5565	288	46	*	*	PUNCT
ajfa-5565	288	47	*	*	PUNCT
ajfa-5565	288	48	*	*	PUNCT
ajfa-5565	288	49	0.0031	0.0031	NUM
ajfa-5565	288	50	*	*	PUNCT
ajfa-5565	288	51	*	*	PUNCT
ajfa-5565	288	52	*	*	PUNCT
ajfa-5565	288	53	-0.0013	-0.0013	PUNCT
ajfa-5565	288	54	*	*	PUNCT
ajfa-5565	289	1	*	*	PUNCT
ajfa-5565	289	2	*	*	PUNCT
ajfa-5565	289	3	(	(	PUNCT
ajfa-5565	289	4	0.0005	0.0005	NUM
ajfa-5565	289	5	)	)	PUNCT
ajfa-5565	289	6	(	(	PUNCT
ajfa-5565	289	7	0.0007	0.0007	NUM
ajfa-5565	289	8	)	)	PUNCT
ajfa-5565	289	9	(	(	PUNCT
ajfa-5565	289	10	0.0003	0.0003	NUM
ajfa-5565	289	11	)	)	PUNCT
ajfa-5565	289	12	country_gdp_growth	country_gdp_growth	VERB
ajfa-5565	289	13	0.0054	0.0054	NUM
ajfa-5565	289	14	0.0110	0.0110	NUM
ajfa-5565	289	15	-0.0142	-0.0142	NOUN
ajfa-5565	289	16	(	(	PUNCT
ajfa-5565	289	17	0.0094	0.0094	NUM
ajfa-5565	289	18	)	)	PUNCT
ajfa-5565	289	19	(	(	PUNCT
ajfa-5565	289	20	0.0122	0.0122	NUM
ajfa-5565	289	21	)	)	PUNCT
ajfa-5565	289	22	(	(	PUNCT
ajfa-5565	289	23	0.0092	0.0092	NUM
ajfa-5565	289	24	)	)	PUNCT
ajfa-5565	289	25	control	control	NOUN
ajfa-5565	289	26	for	for	ADP
ajfa-5565	289	27	bank_loan_type_dummy	bank_loan_type_dummy	PROPN
ajfa-5565	290	1	yes	yes	INTJ
ajfa-5565	291	1	yes	yes	INTJ
ajfa-5565	292	1	yes	yes	INTJ
ajfa-5565	292	2	industry_dummy	industry_dummy	ADJ
ajfa-5565	293	1	yes	yes	INTJ
ajfa-5565	293	2	yes	yes	INTJ
ajfa-5565	294	1	yes	yes	INTJ
ajfa-5565	294	2	year_dummy	year_dummy	ADJ
ajfa-5565	295	1	yes	yes	INTJ
ajfa-5565	296	1	yes	yes	INTJ
ajfa-5565	296	2	yes	yes	INTJ
ajfa-5565	296	3	obs	obs	PROPN
ajfa-5565	296	4	436	436	NUM
ajfa-5565	296	5	436	436	NUM
ajfa-5565	296	6	150	150	NUM
ajfa-5565	296	7	adjusted	adjust	VERB
ajfa-5565	296	8	r2	r2	NOUN
ajfa-5565	296	9	0.5734	0.5734	NUM
ajfa-5565	296	10	0.5790	0.5790	NUM
ajfa-5565	296	11	0.6519	0.6519	NUM
ajfa-5565	296	12	the	the	DET
ajfa-5565	296	13	definitions	definition	NOUN
ajfa-5565	296	14	of	of	ADP
ajfa-5565	296	15	all	all	DET
ajfa-5565	296	16	variables	variable	NOUN
ajfa-5565	296	17	are	be	AUX
ajfa-5565	296	18	shown	show	VERB
ajfa-5565	296	19	in	in	ADP
ajfa-5565	296	20	the	the	DET
ajfa-5565	296	21	appendix	appendix	NOUN
ajfa-5565	296	22	.	.	PUNCT
ajfa-5565	297	1	we	we	PRON
ajfa-5565	297	2	cluster	cluster	VERB
ajfa-5565	297	3	at	at	ADP
ajfa-5565	297	4	the	the	DET
ajfa-5565	297	5	borrower	borrower	NOUN
ajfa-5565	297	6	level	level	NOUN
ajfa-5565	297	7	when	when	SCONJ
ajfa-5565	297	8	calculating	calculate	VERB
ajfa-5565	297	9	standard	standard	ADJ
ajfa-5565	297	10	errors	error	NOUN
ajfa-5565	297	11	.	.	PUNCT
ajfa-5565	298	1	we	we	PRON
ajfa-5565	298	2	report	report	VERB
ajfa-5565	298	3	coefficients	coefficient	NOUN
ajfa-5565	298	4	in	in	ADP
ajfa-5565	298	5	the	the	DET
ajfa-5565	298	6	table	table	NOUN
ajfa-5565	298	7	and	and	CCONJ
ajfa-5565	298	8	standard	standard	ADJ
ajfa-5565	298	9	errors	error	NOUN
ajfa-5565	298	10	in	in	ADP
ajfa-5565	298	11	the	the	DET
ajfa-5565	298	12	parentheses	parenthesis	NOUN
ajfa-5565	298	13	.	.	PUNCT
ajfa-5565	299	1	we	we	PRON
ajfa-5565	299	2	employ	employ	VERB
ajfa-5565	299	3	*	*	PUNCT
ajfa-5565	299	4	,	,	PUNCT
ajfa-5565	299	5	*	*	PUNCT
ajfa-5565	299	6	*	*	PUNCT
ajfa-5565	299	7	,	,	PUNCT
ajfa-5565	299	8	and	and	CCONJ
ajfa-5565	299	9	*	*	PUNCT
ajfa-5565	299	10	*	*	PUNCT
ajfa-5565	299	11	*	*	PUNCT
ajfa-5565	299	12	to	to	PART
ajfa-5565	299	13	indicate	indicate	VERB
ajfa-5565	299	14	significance	significance	NOUN
ajfa-5565	299	15	at	at	ADP
ajfa-5565	299	16	the	the	DET
ajfa-5565	299	17	10	10	NUM
ajfa-5565	299	18	%	%	NOUN
ajfa-5565	299	19	,	,	PUNCT
ajfa-5565	299	20	5	5	NUM
ajfa-5565	299	21	%	%	NOUN
ajfa-5565	299	22	,	,	PUNCT
ajfa-5565	299	23	and	and	CCONJ
ajfa-5565	299	24	1	1	NUM
ajfa-5565	299	25	%	%	NOUN
ajfa-5565	299	26	levels	level	NOUN
ajfa-5565	299	27	respectively	respectively	ADV
ajfa-5565	299	28	.	.	PUNCT
ajfa-5565	300	1	asian	asian	ADJ
ajfa-5565	300	2	journal	journal	PROPN
ajfa-5565	300	3	of	of	ADP
ajfa-5565	300	4	finance	finance	PROPN
ajfa-5565	300	5	&	&	CCONJ
ajfa-5565	300	6	accounting	accounting	PROPN
ajfa-5565	300	7	issn	issn	PROPN
ajfa-5565	300	8	1946	1946	NUM
ajfa-5565	300	9	-	-	PUNCT
ajfa-5565	300	10	052x	052x	PROPN
ajfa-5565	300	11	2014	2014	NUM
ajfa-5565	300	12	,	,	PUNCT
ajfa-5565	300	13	vol	vol	NOUN
ajfa-5565	300	14	.	.	PROPN
ajfa-5565	301	1	6	6	NUM
ajfa-5565	301	2	,	,	PUNCT
ajfa-5565	301	3	no	no	INTJ
ajfa-5565	301	4	.	.	NOUN
ajfa-5565	301	5	1	1	NUM
ajfa-5565	301	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5565	301	7	461	461	NUM
ajfa-5565	301	8	5	5	NUM
ajfa-5565	301	9	.	.	PUNCT
ajfa-5565	301	10	conclusion	conclusion	NOUN
ajfa-5565	301	11	in	in	ADP
ajfa-5565	301	12	this	this	DET
ajfa-5565	301	13	paper	paper	NOUN
ajfa-5565	302	1	,	,	PUNCT
ajfa-5565	302	2	we	we	PRON
ajfa-5565	302	3	investigate	investigate	VERB
ajfa-5565	302	4	how	how	SCONJ
ajfa-5565	302	5	borrower	borrower	NOUN
ajfa-5565	302	6	characteristics	characteristic	NOUN
ajfa-5565	302	7	affect	affect	VERB
ajfa-5565	302	8	the	the	DET
ajfa-5565	302	9	relationship	relationship	NOUN
ajfa-5565	302	10	between	between	ADP
ajfa-5565	302	11	accounting	accounting	NOUN
ajfa-5565	302	12	disclosure	disclosure	NOUN
ajfa-5565	302	13	and	and	CCONJ
ajfa-5565	302	14	bank	bank	NOUN
ajfa-5565	302	15	loan	loan	NOUN
ajfa-5565	302	16	contracts	contract	NOUN
ajfa-5565	302	17	in	in	ADP
ajfa-5565	302	18	emerging	emerge	VERB
ajfa-5565	302	19	economies	economy	NOUN
ajfa-5565	302	20	.	.	PUNCT
ajfa-5565	303	1	the	the	DET
ajfa-5565	303	2	evidence	evidence	NOUN
ajfa-5565	303	3	shows	show	VERB
ajfa-5565	303	4	that	that	SCONJ
ajfa-5565	303	5	the	the	DET
ajfa-5565	303	6	effects	effect	NOUN
ajfa-5565	303	7	of	of	ADP
ajfa-5565	303	8	accounting	accounting	NOUN
ajfa-5565	303	9	disclosure	disclosure	NOUN
ajfa-5565	303	10	on	on	ADP
ajfa-5565	303	11	bank	bank	NOUN
ajfa-5565	303	12	loan	loan	NOUN
ajfa-5565	303	13	contracting	contracting	NOUN
ajfa-5565	303	14	terms	term	NOUN
ajfa-5565	303	15	such	such	ADJ
ajfa-5565	303	16	as	as	ADP
ajfa-5565	303	17	the	the	DET
ajfa-5565	303	18	loan	loan	NOUN
ajfa-5565	303	19	size	size	NOUN
ajfa-5565	303	20	,	,	PUNCT
ajfa-5565	303	21	the	the	DET
ajfa-5565	303	22	loan	loan	NOUN
ajfa-5565	303	23	maturity	maturity	NOUN
ajfa-5565	303	24	,	,	PUNCT
ajfa-5565	303	25	and	and	CCONJ
ajfa-5565	303	26	the	the	DET
ajfa-5565	303	27	loan	loan	NOUN
ajfa-5565	303	28	spread	spread	NOUN
ajfa-5565	303	29	,	,	PUNCT
ajfa-5565	303	30	are	be	AUX
ajfa-5565	303	31	more	more	ADV
ajfa-5565	303	32	significant	significant	ADJ
ajfa-5565	303	33	for	for	ADP
ajfa-5565	303	34	borrowers	borrower	NOUN
ajfa-5565	303	35	with	with	ADP
ajfa-5565	303	36	smaller	small	ADJ
ajfa-5565	303	37	size	size	NOUN
ajfa-5565	303	38	,	,	PUNCT
ajfa-5565	303	39	higher	high	ADJ
ajfa-5565	303	40	leverage	leverage	NOUN
ajfa-5565	303	41	,	,	PUNCT
ajfa-5565	303	42	lower	low	ADJ
ajfa-5565	303	43	profitability	profitability	NOUN
ajfa-5565	303	44	,	,	PUNCT
ajfa-5565	303	45	lower	low	ADJ
ajfa-5565	303	46	tangibility	tangibility	NOUN
ajfa-5565	303	47	,	,	PUNCT
ajfa-5565	303	48	less	less	ADJ
ajfa-5565	303	49	diversity	diversity	NOUN
ajfa-5565	303	50	,	,	PUNCT
ajfa-5565	303	51	younger	young	ADJ
ajfa-5565	303	52	age	age	NOUN
ajfa-5565	303	53	,	,	PUNCT
ajfa-5565	303	54	and	and	CCONJ
ajfa-5565	303	55	less	less	ADJ
ajfa-5565	303	56	lending	lending	NOUN
ajfa-5565	303	57	relationship	relationship	NOUN
ajfa-5565	303	58	.	.	PUNCT
ajfa-5565	304	1	these	these	DET
ajfa-5565	304	2	results	result	NOUN
ajfa-5565	304	3	imply	imply	VERB
ajfa-5565	304	4	that	that	SCONJ
ajfa-5565	304	5	the	the	DET
ajfa-5565	304	6	relationship	relationship	NOUN
ajfa-5565	304	7	between	between	ADP
ajfa-5565	304	8	accounting	accounting	NOUN
ajfa-5565	304	9	disclosure	disclosure	NOUN
ajfa-5565	304	10	and	and	CCONJ
ajfa-5565	304	11	bank	bank	NOUN
ajfa-5565	304	12	loan	loan	NOUN
ajfa-5565	304	13	contracting	contracting	NOUN
ajfa-5565	304	14	terms	term	NOUN
ajfa-5565	304	15	are	be	AUX
ajfa-5565	304	16	more	more	ADV
ajfa-5565	304	17	pronounced	pronounced	ADJ
ajfa-5565	304	18	for	for	ADP
ajfa-5565	304	19	firms	firm	NOUN
ajfa-5565	304	20	with	with	ADP
ajfa-5565	304	21	higher	high	ADJ
ajfa-5565	304	22	credit	credit	NOUN
ajfa-5565	304	23	risk	risk	NOUN
ajfa-5565	304	24	.	.	PUNCT
ajfa-5565	305	1	one	one	NUM
ajfa-5565	305	2	caveat	caveat	NOUN
ajfa-5565	305	3	is	be	AUX
ajfa-5565	305	4	that	that	SCONJ
ajfa-5565	305	5	the	the	DET
ajfa-5565	305	6	dealscan	dealscan	ADJ
ajfa-5565	305	7	database	database	NOUN
ajfa-5565	305	8	only	only	ADV
ajfa-5565	305	9	includes	include	VERB
ajfa-5565	305	10	large	large	ADJ
ajfa-5565	305	11	firms	firm	NOUN
ajfa-5565	305	12	and	and	CCONJ
ajfa-5565	305	13	we	we	PRON
ajfa-5565	305	14	leave	leave	VERB
ajfa-5565	305	15	it	it	PRON
ajfa-5565	305	16	in	in	ADP
ajfa-5565	305	17	the	the	DET
ajfa-5565	305	18	future	future	ADJ
ajfa-5565	305	19	research	research	NOUN
ajfa-5565	305	20	.	.	PUNCT
ajfa-5565	306	1	our	our	PRON
ajfa-5565	306	2	results	result	NOUN
ajfa-5565	306	3	also	also	ADV
ajfa-5565	306	4	have	have	VERB
ajfa-5565	306	5	some	some	DET
ajfa-5565	306	6	policy	policy	NOUN
ajfa-5565	306	7	implications	implication	NOUN
ajfa-5565	306	8	for	for	ADP
ajfa-5565	306	9	policy	policy	NOUN
ajfa-5565	306	10	makers	maker	NOUN
ajfa-5565	306	11	.	.	PUNCT
ajfa-5565	307	1	specifically	specifically	ADV
ajfa-5565	307	2	,	,	PUNCT
ajfa-5565	307	3	to	to	PART
ajfa-5565	307	4	increase	increase	VERB
ajfa-5565	307	5	firms	firm	NOUN
ajfa-5565	307	6	’	'	PUNCT
ajfa-5565	307	7	access	access	NOUN
ajfa-5565	307	8	to	to	ADP
ajfa-5565	307	9	the	the	DET
ajfa-5565	307	10	capital	capital	NOUN
ajfa-5565	307	11	market	market	NOUN
ajfa-5565	307	12	,	,	PUNCT
ajfa-5565	307	13	it	it	PRON
ajfa-5565	307	14	is	be	AUX
ajfa-5565	307	15	better	well	ADJ
ajfa-5565	307	16	to	to	PART
ajfa-5565	307	17	increase	increase	VERB
ajfa-5565	307	18	firms	firm	NOUN
ajfa-5565	307	19	’	’	PART
ajfa-5565	307	20	disclosure	disclosure	NOUN
ajfa-5565	307	21	level	level	NOUN
ajfa-5565	307	22	,	,	PUNCT
ajfa-5565	307	23	which	which	PRON
ajfa-5565	307	24	is	be	AUX
ajfa-5565	307	25	more	more	ADV
ajfa-5565	307	26	important	important	ADJ
ajfa-5565	307	27	for	for	ADP
ajfa-5565	307	28	firms	firm	NOUN
ajfa-5565	307	29	with	with	ADP
ajfa-5565	307	30	higher	high	ADJ
ajfa-5565	307	31	risk	risk	NOUN
ajfa-5565	307	32	.	.	PUNCT
ajfa-5565	308	1	references	reference	NOUN
ajfa-5565	308	2	armstrong	armstrong	PROPN
ajfa-5565	308	3	,	,	PUNCT
ajfa-5565	308	4	c.	c.	PROPN
ajfa-5565	308	5	s.	s.	PROPN
ajfa-5565	308	6	,	,	PUNCT
ajfa-5565	308	7	guay	guay	PROPN
ajfa-5565	308	8	,	,	PUNCT
ajfa-5565	308	9	w.	w.	PROPN
ajfa-5565	308	10	r.	r.	PROPN
ajfa-5565	308	11	,	,	PUNCT
ajfa-5565	308	12	&	&	CCONJ
ajfa-5565	308	13	weber	weber	PROPN
ajfa-5565	308	14	,	,	PUNCT
ajfa-5565	308	15	j.	j.	PROPN
ajfa-5565	308	16	p.	p.	PROPN
ajfa-5565	308	17	(	(	PUNCT
ajfa-5565	308	18	2010	2010	NUM
ajfa-5565	308	19	)	)	PUNCT
ajfa-5565	308	20	.	.	PUNCT
ajfa-5565	309	1	the	the	DET
ajfa-5565	309	2	role	role	NOUN
ajfa-5565	309	3	of	of	ADP
ajfa-5565	309	4	information	information	NOUN
ajfa-5565	309	5	and	and	CCONJ
ajfa-5565	309	6	financial	financial	ADJ
ajfa-5565	309	7	reporting	reporting	NOUN
ajfa-5565	309	8	in	in	ADP
ajfa-5565	309	9	corporate	corporate	ADJ
ajfa-5565	309	10	governance	governance	NOUN
ajfa-5565	309	11	and	and	CCONJ
ajfa-5565	309	12	contracting	contracting	NOUN
ajfa-5565	309	13	.	.	PUNCT
ajfa-5565	310	1	journal	journal	NOUN
ajfa-5565	310	2	of	of	ADP
ajfa-5565	310	3	accounting	accounting	NOUN
ajfa-5565	310	4	and	and	CCONJ
ajfa-5565	310	5	economics	economic	NOUN
ajfa-5565	310	6	,	,	PUNCT
ajfa-5565	310	7	50	50	NUM
ajfa-5565	310	8	,	,	PUNCT
ajfa-5565	310	9	179	179	NUM
ajfa-5565	310	10	-	-	SYM
ajfa-5565	310	11	234	234	NUM
ajfa-5565	310	12	.	.	PUNCT
ajfa-5565	311	1	http://dx.doi.org/10.1016/j.jacceco.2010.10.001	http://dx.doi.org/10.1016/j.jacceco.2010.10.001	PROPN
ajfa-5565	311	2	bae	bae	PROPN
ajfa-5565	311	3	,	,	PUNCT
ajfa-5565	311	4	k.	k.	PROPN
ajfa-5565	311	5	,	,	PUNCT
ajfa-5565	311	6	&	&	CCONJ
ajfa-5565	311	7	goyal	goyal	PROPN
ajfa-5565	311	8	,	,	PUNCT
ajfa-5565	311	9	v.	v.	PROPN
ajfa-5565	311	10	k.	k.	PROPN
ajfa-5565	311	11	(	(	PUNCT
ajfa-5565	311	12	2009	2009	NUM
ajfa-5565	311	13	)	)	PUNCT
ajfa-5565	311	14	.	.	PUNCT
ajfa-5565	312	1	creditor	creditor	NOUN
ajfa-5565	312	2	rights	right	NOUN
ajfa-5565	312	3	,	,	PUNCT
ajfa-5565	312	4	enforcement	enforcement	NOUN
ajfa-5565	312	5	,	,	PUNCT
ajfa-5565	312	6	and	and	CCONJ
ajfa-5565	312	7	bank	bank	NOUN
ajfa-5565	312	8	loans	loan	NOUN
ajfa-5565	312	9	.	.	PUNCT
ajfa-5565	313	1	journal	journal	PROPN
ajfa-5565	313	2	of	of	ADP
ajfa-5565	313	3	finance	finance	NOUN
ajfa-5565	313	4	,	,	PUNCT
ajfa-5565	313	5	84	84	NUM
ajfa-5565	313	6	,	,	PUNCT
ajfa-5565	313	7	823	823	NUM
ajfa-5565	313	8	-	-	SYM
ajfa-5565	313	9	860	860	NUM
ajfa-5565	313	10	.	.	PUNCT
ajfa-5565	314	1	http://dx.doi.org/10.1111/j.1540-6261.2009.01450.x	http://dx.doi.org/10.1111/j.1540-6261.2009.01450.x	NOUN
ajfa-5565	314	2	bharath	bharath	NOUN
ajfa-5565	314	3	,	,	PUNCT
ajfa-5565	314	4	s.	s.	PROPN
ajfa-5565	314	5	t.	t.	PROPN
ajfa-5565	314	6	,	,	PUNCT
ajfa-5565	314	7	sunder	sunder	PROPN
ajfa-5565	314	8	,	,	PUNCT
ajfa-5565	314	9	j.	j.	PROPN
ajfa-5565	314	10	,	,	PUNCT
ajfa-5565	314	11	&	&	CCONJ
ajfa-5565	314	12	sunder	sunder	PROPN
ajfa-5565	314	13	s.	s.	PROPN
ajfa-5565	314	14	v.	v.	PROPN
ajfa-5565	314	15	(	(	PUNCT
ajfa-5565	314	16	2008	2008	NUM
ajfa-5565	314	17	)	)	PUNCT
ajfa-5565	314	18	.	.	PUNCT
ajfa-5565	315	1	accounting	accounting	NOUN
ajfa-5565	315	2	quality	quality	NOUN
ajfa-5565	315	3	and	and	CCONJ
ajfa-5565	315	4	debt	debt	NOUN
ajfa-5565	315	5	contracting	contracting	NOUN
ajfa-5565	315	6	.	.	PUNCT
ajfa-5565	316	1	the	the	DET
ajfa-5565	316	2	accounting	accounting	NOUN
ajfa-5565	316	3	review	review	PROPN
ajfa-5565	316	4	,	,	PUNCT
ajfa-5565	316	5	83(1	83(1	PROPN
ajfa-5565	316	6	)	)	PUNCT
ajfa-5565	316	7	,	,	PUNCT
ajfa-5565	316	8	1	1	NUM
ajfa-5565	316	9	-	-	SYM
ajfa-5565	316	10	28	28	NUM
ajfa-5565	316	11	.	.	PUNCT
ajfa-5565	317	1	http://dx.doi.org/10.2308/accr.2008.83.1.1	http://dx.doi.org/10.2308/accr.2008.83.1.1	PROPN
ajfa-5565	317	2	benston	benston	NOUN
ajfa-5565	317	3	,	,	PUNCT
ajfa-5565	317	4	g.	g.	PROPN
ajfa-5565	317	5	,	,	PUNCT
ajfa-5565	317	6	&	&	CCONJ
ajfa-5565	317	7	smith	smith	PROPN
ajfa-5565	317	8	,	,	PUNCT
ajfa-5565	317	9	c.	c.	PROPN
ajfa-5565	317	10	(	(	PUNCT
ajfa-5565	317	11	1976	1976	NUM
ajfa-5565	317	12	)	)	PUNCT
ajfa-5565	317	13	.	.	PUNCT
ajfa-5565	318	1	a	a	DET
ajfa-5565	318	2	transactions	transaction	NOUN
ajfa-5565	318	3	cost	cost	NOUN
ajfa-5565	318	4	approach	approach	NOUN
ajfa-5565	318	5	of	of	ADP
ajfa-5565	318	6	the	the	DET
ajfa-5565	318	7	theory	theory	NOUN
ajfa-5565	318	8	of	of	ADP
ajfa-5565	318	9	financial	financial	ADJ
ajfa-5565	318	10	intermediation	intermediation	NOUN
ajfa-5565	318	11	.	.	PUNCT
ajfa-5565	319	1	journal	journal	PROPN
ajfa-5565	319	2	of	of	ADP
ajfa-5565	319	3	finance	finance	NOUN
ajfa-5565	319	4	,	,	PUNCT
ajfa-5565	319	5	31(2	31(2	NUM
ajfa-5565	319	6	)	)	PUNCT
ajfa-5565	319	7	,	,	PUNCT
ajfa-5565	319	8	215	215	NUM
ajfa-5565	319	9	-	-	SYM
ajfa-5565	319	10	231	231	NUM
ajfa-5565	319	11	.	.	PUNCT
ajfa-5565	320	1	http://dx.doi.org/10.2307/2326596	http://dx.doi.org/10.2307/2326596	PROPN
ajfa-5565	320	2	botosan	botosan	PROPN
ajfa-5565	320	3	,	,	PUNCT
ajfa-5565	320	4	c.	c.	NOUN
ajfa-5565	320	5	(	(	PUNCT
ajfa-5565	320	6	1997	1997	NUM
ajfa-5565	320	7	)	)	PUNCT
ajfa-5565	320	8	.	.	PUNCT
ajfa-5565	321	1	disclosure	disclosure	NOUN
ajfa-5565	321	2	level	level	NOUN
ajfa-5565	321	3	on	on	ADP
ajfa-5565	321	4	the	the	DET
ajfa-5565	321	5	cost	cost	NOUN
ajfa-5565	321	6	of	of	ADP
ajfa-5565	321	7	equity	equity	NOUN
ajfa-5565	321	8	capital	capital	NOUN
ajfa-5565	321	9	.	.	PUNCT
ajfa-5565	322	1	the	the	DET
ajfa-5565	322	2	accounting	accounting	NOUN
ajfa-5565	322	3	review	review	NOUN
ajfa-5565	322	4	,	,	PUNCT
ajfa-5565	322	5	72	72	NUM
ajfa-5565	322	6	,	,	PUNCT
ajfa-5565	322	7	323	323	NUM
ajfa-5565	322	8	-	-	SYM
ajfa-5565	322	9	349	349	NUM
ajfa-5565	322	10	.	.	PUNCT
ajfa-5565	322	11	botosan	botosan	PROPN
ajfa-5565	322	12	,	,	PUNCT
ajfa-5565	322	13	c.	c.	PROPN
ajfa-5565	322	14	,	,	PUNCT
ajfa-5565	322	15	&	&	CCONJ
ajfa-5565	322	16	plumlee	plumlee	PROPN
ajfa-5565	322	17	,	,	PUNCT
ajfa-5565	322	18	m.	m.	NOUN
ajfa-5565	322	19	(	(	PUNCT
ajfa-5565	322	20	2002	2002	NUM
ajfa-5565	322	21	)	)	PUNCT
ajfa-5565	322	22	.	.	PUNCT
ajfa-5565	323	1	a	a	DET
ajfa-5565	323	2	re	re	NOUN
ajfa-5565	323	3	-	-	NOUN
ajfa-5565	323	4	examination	examination	NOUN
ajfa-5565	323	5	of	of	ADP
ajfa-5565	323	6	disclosure	disclosure	NOUN
ajfa-5565	323	7	level	level	NOUN
ajfa-5565	323	8	and	and	CCONJ
ajfa-5565	323	9	the	the	DET
ajfa-5565	323	10	expected	expect	VERB
ajfa-5565	323	11	cost	cost	NOUN
ajfa-5565	323	12	of	of	ADP
ajfa-5565	323	13	equity	equity	NOUN
ajfa-5565	323	14	capital	capital	NOUN
ajfa-5565	323	15	.	.	PUNCT
ajfa-5565	324	1	journal	journal	PROPN
ajfa-5565	324	2	of	of	ADP
ajfa-5565	324	3	accounting	accounting	NOUN
ajfa-5565	324	4	research	research	NOUN
ajfa-5565	324	5	,	,	PUNCT
ajfa-5565	324	6	40	40	NUM
ajfa-5565	324	7	,	,	PUNCT
ajfa-5565	324	8	21	21	NUM
ajfa-5565	324	9	-	-	SYM
ajfa-5565	324	10	40	40	NUM
ajfa-5565	324	11	.	.	PUNCT
ajfa-5565	325	1	http://dx.doi.org/10.1111/1475-679x.00037	http://dx.doi.org/10.1111/1475-679x.00037	NOUN
ajfa-5565	325	2	diamond	diamond	NOUN
ajfa-5565	325	3	,	,	PUNCT
ajfa-5565	325	4	d.	d.	PROPN
ajfa-5565	325	5	w.	w.	PROPN
ajfa-5565	325	6	(	(	PUNCT
ajfa-5565	325	7	2004	2004	NUM
ajfa-5565	325	8	)	)	PUNCT
ajfa-5565	325	9	.	.	PUNCT
ajfa-5565	326	1	committing	commit	VERB
ajfa-5565	326	2	to	to	PART
ajfa-5565	326	3	commit	commit	VERB
ajfa-5565	326	4	:	:	PUNCT
ajfa-5565	326	5	short	short	ADJ
ajfa-5565	326	6	-	-	PUNCT
ajfa-5565	326	7	term	term	NOUN
ajfa-5565	326	8	debt	debt	NOUN
ajfa-5565	326	9	when	when	SCONJ
ajfa-5565	326	10	enforcement	enforcement	NOUN
ajfa-5565	326	11	is	be	AUX
ajfa-5565	326	12	costly	costly	ADJ
ajfa-5565	326	13	.	.	PUNCT
ajfa-5565	327	1	journal	journal	NOUN
ajfa-5565	327	2	of	of	ADP
ajfa-5565	327	3	finance	finance	NOUN
ajfa-5565	327	4	,	,	PUNCT
ajfa-5565	327	5	59(4	59(4	NUM
ajfa-5565	327	6	)	)	PUNCT
ajfa-5565	327	7	,	,	PUNCT
ajfa-5565	327	8	1447	1447	NUM
ajfa-5565	327	9	-	-	SYM
ajfa-5565	327	10	1480	1480	NUM
ajfa-5565	327	11	.	.	PUNCT
ajfa-5565	328	1	http://dx.doi.org/10.1111/j.1540-6261.2004.00669.x	http://dx.doi.org/10.1111/j.1540-6261.2004.00669.x	ADJ
ajfa-5565	328	2	fama	fama	PROPN
ajfa-5565	328	3	,	,	PUNCT
ajfa-5565	328	4	e.	e.	PROPN
ajfa-5565	328	5	(	(	PUNCT
ajfa-5565	328	6	1985	1985	NUM
ajfa-5565	328	7	)	)	PUNCT
ajfa-5565	328	8	.	.	PUNCT
ajfa-5565	329	1	what	what	PRON
ajfa-5565	329	2	’s	’	VERB
ajfa-5565	329	3	different	different	ADJ
ajfa-5565	329	4	about	about	ADP
ajfa-5565	329	5	banks	bank	NOUN
ajfa-5565	329	6	?	?	PUNCT
ajfa-5565	330	1	journal	journal	NOUN
ajfa-5565	330	2	of	of	ADP
ajfa-5565	330	3	monetary	monetary	ADJ
ajfa-5565	330	4	economics	economic	NOUN
ajfa-5565	330	5	,	,	PUNCT
ajfa-5565	330	6	15(1	15(1	NUM
ajfa-5565	330	7	)	)	PUNCT
ajfa-5565	330	8	,	,	PUNCT
ajfa-5565	330	9	247	247	NUM
ajfa-5565	330	10	-	-	SYM
ajfa-5565	330	11	277	277	NUM
ajfa-5565	330	12	.	.	PUNCT
ajfa-5565	331	1	http://dx.doi.org/10.1016/0304-3932(85)90051-0	http://dx.doi.org/10.1016/0304-3932(85)90051-0	PROPN
ajfa-5565	331	2	francis	francis	PROPN
ajfa-5565	331	3	,	,	PUNCT
ajfa-5565	331	4	b.	b.	PROPN
ajfa-5565	331	5	,	,	PUNCT
ajfa-5565	331	6	hasan	hasan	PROPN
ajfa-5565	331	7	,	,	PUNCT
ajfa-5565	331	8	i.	i.	PROPN
ajfa-5565	331	9	&	&	CCONJ
ajfa-5565	331	10	song	song	PROPN
ajfa-5565	331	11	,	,	PUNCT
ajfa-5565	331	12	l.	l.	PROPN
ajfa-5565	331	13	(	(	PUNCT
ajfa-5565	331	14	2012	2012	NUM
ajfa-5565	331	15	)	)	PUNCT
ajfa-5565	331	16	.	.	PUNCT
ajfa-5565	332	1	are	be	AUX
ajfa-5565	332	2	firmand	firmand	PROPN
ajfa-5565	332	3	country	country	NOUN
ajfa-5565	332	4	-	-	PUNCT
ajfa-5565	332	5	specific	specific	ADJ
ajfa-5565	332	6	governance	governance	NOUN
ajfa-5565	332	7	substitutes	substitute	NOUN
ajfa-5565	332	8	?	?	PUNCT
ajfa-5565	333	1	evidence	evidence	NOUN
ajfa-5565	333	2	from	from	ADP
ajfa-5565	333	3	financial	financial	ADJ
ajfa-5565	333	4	contracts	contract	NOUN
ajfa-5565	333	5	in	in	ADP
ajfa-5565	333	6	emerging	emerge	VERB
ajfa-5565	333	7	markets	market	NOUN
ajfa-5565	333	8	.	.	PUNCT
ajfa-5565	334	1	journal	journal	NOUN
ajfa-5565	334	2	of	of	ADP
ajfa-5565	334	3	financial	financial	ADJ
ajfa-5565	334	4	research	research	NOUN
ajfa-5565	334	5	,	,	PUNCT
ajfa-5565	334	6	35(3	35(3	NUM
ajfa-5565	334	7	)	)	PUNCT
ajfa-5565	334	8	,	,	PUNCT
ajfa-5565	334	9	343	343	NUM
ajfa-5565	334	10	-	-	SYM
ajfa-5565	334	11	374	374	NUM
ajfa-5565	334	12	.	.	PUNCT
ajfa-5565	335	1	http://dx.doi.org/10.1111/j.1475-6803.2012.01320.x	http://dx.doi.org/10.1111/j.1475-6803.2012.01320.x	NOUN
ajfa-5565	335	2	freixas	freixas	NOUN
ajfa-5565	335	3	,	,	PUNCT
ajfa-5565	335	4	x.	x.	NOUN
ajfa-5565	335	5	,	,	PUNCT
ajfa-5565	335	6	&	&	CCONJ
ajfa-5565	335	7	rochet	rochet	PROPN
ajfa-5565	335	8	,	,	PUNCT
ajfa-5565	335	9	j.	j.	PROPN
ajfa-5565	335	10	(	(	PUNCT
ajfa-5565	335	11	1997	1997	NUM
ajfa-5565	335	12	)	)	PUNCT
ajfa-5565	335	13	.	.	PUNCT
ajfa-5565	336	1	microeconomics	microeconomics	PROPN
ajfa-5565	336	2	of	of	ADP
ajfa-5565	336	3	banking	banking	NOUN
ajfa-5565	336	4	.	.	PUNCT
ajfa-5565	337	1	mit	mit	PROPN
ajfa-5565	337	2	press	press	PROPN
ajfa-5565	337	3	,	,	PUNCT
ajfa-5565	337	4	cambridge	cambridge	PROPN
ajfa-5565	337	5	,	,	PUNCT
ajfa-5565	337	6	ma	ma	PROPN
ajfa-5565	337	7	.	.	PROPN
ajfa-5565	337	8	asian	asian	PROPN
ajfa-5565	337	9	journal	journal	PROPN
ajfa-5565	337	10	of	of	ADP
ajfa-5565	337	11	finance	finance	PROPN
ajfa-5565	337	12	&	&	CCONJ
ajfa-5565	337	13	accounting	accounting	PROPN
ajfa-5565	337	14	issn	issn	PROPN
ajfa-5565	337	15	1946	1946	NUM
ajfa-5565	337	16	-	-	PUNCT
ajfa-5565	337	17	052x	052x	PROPN
ajfa-5565	337	18	2014	2014	NUM
ajfa-5565	337	19	,	,	PUNCT
ajfa-5565	337	20	vol	vol	NOUN
ajfa-5565	337	21	.	.	PROPN
ajfa-5565	337	22	6	6	NUM
ajfa-5565	337	23	,	,	PUNCT
ajfa-5565	337	24	no	no	INTJ
ajfa-5565	337	25	.	.	NOUN
ajfa-5565	337	26	1	1	NUM
ajfa-5565	337	27	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	337	28	462	462	NUM
ajfa-5565	337	29	hasan	hasan	PROPN
ajfa-5565	337	30	,	,	PUNCT
ajfa-5565	337	31	i.	i.	PROPN
ajfa-5565	337	32	,	,	PUNCT
ajfa-5565	337	33	&	&	CCONJ
ajfa-5565	337	34	song	song	PROPN
ajfa-5565	337	35	,	,	PUNCT
ajfa-5565	337	36	l.	l.	PROPN
ajfa-5565	337	37	(	(	PUNCT
ajfa-5565	337	38	2014	2014	NUM
ajfa-5565	337	39	)	)	PUNCT
ajfa-5565	337	40	.	.	PUNCT
ajfa-5565	338	1	disclosure	disclosure	NOUN
ajfa-5565	338	2	and	and	CCONJ
ajfa-5565	338	3	bank	bank	NOUN
ajfa-5565	338	4	loan	loan	NOUN
ajfa-5565	338	5	contracting	contracting	NOUN
ajfa-5565	338	6	:	:	PUNCT
ajfa-5565	338	7	evidence	evidence	NOUN
ajfa-5565	338	8	from	from	ADP
ajfa-5565	338	9	emerging	emerge	VERB
ajfa-5565	338	10	markets	market	NOUN
ajfa-5565	338	11	.	.	PUNCT
ajfa-5565	339	1	asian	asian	ADJ
ajfa-5565	339	2	review	review	NOUN
ajfa-5565	339	3	of	of	ADP
ajfa-5565	339	4	accounting	accounting	NOUN
ajfa-5565	339	5	.	.	PUNCT
ajfa-5565	340	1	in	in	ADP
ajfa-5565	340	2	press	press	NOUN
ajfa-5565	340	3	.	.	PUNCT
ajfa-5565	341	1	http://dx.doi.org/10.1108/ara-10-2013-0069	http://dx.doi.org/10.1108/ara-10-2013-0069	NOUN
ajfa-5565	341	2	klapper	klapper	NOUN
ajfa-5565	341	3	,	,	PUNCT
ajfa-5565	341	4	l.	l.	PROPN
ajfa-5565	341	5	f.	f.	PROPN
ajfa-5565	341	6	,	,	PUNCT
ajfa-5565	341	7	&	&	CCONJ
ajfa-5565	341	8	love	love	PROPN
ajfa-5565	341	9	,	,	PUNCT
ajfa-5565	341	10	i.	i.	PROPN
ajfa-5565	341	11	(	(	PUNCT
ajfa-5565	341	12	2004	2004	NUM
ajfa-5565	341	13	)	)	PUNCT
ajfa-5565	341	14	.	.	PUNCT
ajfa-5565	342	1	corporate	corporate	ADJ
ajfa-5565	342	2	governance	governance	NOUN
ajfa-5565	342	3	,	,	PUNCT
ajfa-5565	342	4	investor	investor	NOUN
ajfa-5565	342	5	protection	protection	NOUN
ajfa-5565	342	6	,	,	PUNCT
ajfa-5565	342	7	and	and	CCONJ
ajfa-5565	342	8	performance	performance	NOUN
ajfa-5565	342	9	in	in	ADP
ajfa-5565	342	10	emerging	emerge	VERB
ajfa-5565	342	11	markets	market	NOUN
ajfa-5565	342	12	.	.	PUNCT
ajfa-5565	343	1	journal	journal	NOUN
ajfa-5565	343	2	of	of	ADP
ajfa-5565	343	3	corporate	corporate	ADJ
ajfa-5565	343	4	finance	finance	NOUN
ajfa-5565	343	5	,	,	PUNCT
ajfa-5565	343	6	10	10	NUM
ajfa-5565	343	7	,	,	PUNCT
ajfa-5565	343	8	703	703	NUM
ajfa-5565	343	9	-	-	SYM
ajfa-5565	343	10	728	728	NUM
ajfa-5565	343	11	.	.	PUNCT
ajfa-5565	344	1	http://dx.doi.org/10.1016/s0929-1199(03)00046-4	http://dx.doi.org/10.1016/s0929-1199(03)00046-4	PROPN
ajfa-5565	344	2	jappelli	jappelli	PROPN
ajfa-5565	344	3	,	,	PUNCT
ajfa-5565	344	4	t.	t.	PROPN
ajfa-5565	344	5	,	,	PUNCT
ajfa-5565	344	6	&	&	CCONJ
ajfa-5565	344	7	pagano	pagano	PROPN
ajfa-5565	344	8	,	,	PUNCT
ajfa-5565	344	9	m.	m.	NOUN
ajfa-5565	344	10	(	(	PUNCT
ajfa-5565	344	11	1993	1993	NUM
ajfa-5565	344	12	)	)	PUNCT
ajfa-5565	344	13	.	.	PUNCT
ajfa-5565	345	1	information	information	NOUN
ajfa-5565	345	2	sharing	share	VERB
ajfa-5565	345	3	in	in	ADP
ajfa-5565	345	4	credit	credit	NOUN
ajfa-5565	345	5	markets	market	NOUN
ajfa-5565	345	6	.	.	PUNCT
ajfa-5565	346	1	journal	journal	NOUN
ajfa-5565	346	2	of	of	ADP
ajfa-5565	346	3	finance	finance	NOUN
ajfa-5565	346	4	.	.	PUNCT
ajfa-5565	347	1	48(5	48(5	NUM
ajfa-5565	347	2	)	)	PUNCT
ajfa-5565	347	3	,	,	PUNCT
ajfa-5565	347	4	1693	1693	NUM
ajfa-5565	347	5	-	-	SYM
ajfa-5565	347	6	1718	1718	NUM
ajfa-5565	347	7	.	.	PUNCT
ajfa-5565	348	1	http://dx.doi.org/10.1111/j.1540-6261.1993.tb05125.x	http://dx.doi.org/10.1111/j.1540-6261.1993.tb05125.x	PROPN
ajfa-5565	348	2	mazumdar	mazumdar	NOUN
ajfa-5565	348	3	,	,	PUNCT
ajfa-5565	348	4	s.	s.	PROPN
ajfa-5565	348	5	c.	c.	PROPN
ajfa-5565	348	6	,	,	PUNCT
ajfa-5565	348	7	&	&	CCONJ
ajfa-5565	348	8	sengupta	sengupta	PROPN
ajfa-5565	348	9	,	,	PUNCT
ajfa-5565	348	10	p.	p.	NOUN
ajfa-5565	348	11	(	(	PUNCT
ajfa-5565	348	12	2005	2005	NUM
ajfa-5565	348	13	)	)	PUNCT
ajfa-5565	348	14	.	.	PUNCT
ajfa-5565	349	1	disclosure	disclosure	NOUN
ajfa-5565	349	2	and	and	CCONJ
ajfa-5565	349	3	the	the	DET
ajfa-5565	349	4	loan	loan	NOUN
ajfa-5565	349	5	spread	spread	VERB
ajfa-5565	349	6	on	on	ADP
ajfa-5565	349	7	private	private	ADJ
ajfa-5565	349	8	debt	debt	NOUN
ajfa-5565	349	9	.	.	PUNCT
ajfa-5565	350	1	financial	financial	ADJ
ajfa-5565	350	2	analysts	analyst	NOUN
ajfa-5565	350	3	journal	journal	NOUN
ajfa-5565	350	4	,	,	PUNCT
ajfa-5565	350	5	61(3	61(3	NUM
ajfa-5565	350	6	)	)	PUNCT
ajfa-5565	350	7	,	,	PUNCT
ajfa-5565	350	8	83	83	NUM
ajfa-5565	350	9	-	-	SYM
ajfa-5565	350	10	95	95	NUM
ajfa-5565	350	11	.	.	PUNCT
ajfa-5565	351	1	http://dx.doi.org/10.2469/faj.v61.n3.2731	http://dx.doi.org/10.2469/faj.v61.n3.2731	PROPN
ajfa-5565	351	2	qian	qian	PROPN
ajfa-5565	351	3	,	,	PUNCT
ajfa-5565	351	4	j.	j.	PROPN
ajfa-5565	351	5	,	,	PUNCT
ajfa-5565	351	6	&	&	CCONJ
ajfa-5565	351	7	strahan	strahan	PROPN
ajfa-5565	351	8	,	,	PUNCT
ajfa-5565	351	9	p.	p.	NOUN
ajfa-5565	351	10	(	(	PUNCT
ajfa-5565	351	11	2007	2007	NUM
ajfa-5565	351	12	)	)	PUNCT
ajfa-5565	351	13	.	.	PUNCT
ajfa-5565	352	1	how	how	SCONJ
ajfa-5565	352	2	laws	law	NOUN
ajfa-5565	352	3	and	and	CCONJ
ajfa-5565	352	4	institutions	institution	NOUN
ajfa-5565	352	5	shape	shape	VERB
ajfa-5565	352	6	financial	financial	ADJ
ajfa-5565	352	7	contracts	contract	NOUN
ajfa-5565	352	8	:	:	PUNCT
ajfa-5565	352	9	the	the	DET
ajfa-5565	352	10	case	case	NOUN
ajfa-5565	352	11	of	of	ADP
ajfa-5565	352	12	bank	bank	NOUN
ajfa-5565	352	13	loans	loan	NOUN
ajfa-5565	352	14	.	.	PUNCT
ajfa-5565	353	1	journal	journal	PROPN
ajfa-5565	353	2	of	of	ADP
ajfa-5565	353	3	finance	finance	NOUN
ajfa-5565	353	4	,	,	PUNCT
ajfa-5565	353	5	62(6	62(6	NOUN
ajfa-5565	353	6	)	)	PUNCT
ajfa-5565	353	7	,	,	PUNCT
ajfa-5565	353	8	2803	2803	NUM
ajfa-5565	353	9	-	-	SYM
ajfa-5565	353	10	2834	2834	NUM
ajfa-5565	353	11	.	.	PUNCT
ajfa-5565	354	1	http://dx.doi.org/10.1111/j.1540-6261.2007.01293.x	http://dx.doi.org/10.1111/j.1540-6261.2007.01293.x	PROPN
ajfa-5565	354	2	strahan	strahan	PROPN
ajfa-5565	354	3	,	,	PUNCT
ajfa-5565	354	4	p.	p.	PROPN
ajfa-5565	354	5	e.	e.	PROPN
ajfa-5565	354	6	(	(	PUNCT
ajfa-5565	354	7	1999	1999	NUM
ajfa-5565	354	8	)	)	PUNCT
ajfa-5565	354	9	.	.	PUNCT
ajfa-5565	355	1	borrower	borrower	NOUN
ajfa-5565	355	2	risk	risk	NOUN
ajfa-5565	355	3	and	and	CCONJ
ajfa-5565	355	4	the	the	DET
ajfa-5565	355	5	price	price	NOUN
ajfa-5565	355	6	and	and	CCONJ
ajfa-5565	355	7	nonprice	nonprice	NOUN
ajfa-5565	355	8	terms	term	NOUN
ajfa-5565	355	9	of	of	ADP
ajfa-5565	355	10	bank	bank	NOUN
ajfa-5565	355	11	loans	loan	NOUN
ajfa-5565	355	12	.	.	PUNCT
ajfa-5565	356	1	frb	frb	NOUN
ajfa-5565	356	2	of	of	ADP
ajfa-5565	356	3	new	new	PROPN
ajfa-5565	356	4	york	york	PROPN
ajfa-5565	356	5	staff	staff	PROPN
ajfa-5565	356	6	report	report	VERB
ajfa-5565	356	7	no	no	INTJ
ajfa-5565	356	8	.	.	NOUN
ajfa-5565	356	9	90	90	NUM
ajfa-5565	356	10	.	.	PUNCT
ajfa-5565	357	1	appendix	appendix	VERB
ajfa-5565	357	2	variable	variable	ADJ
ajfa-5565	357	3	description	description	NOUN
ajfa-5565	357	4	company_disclosure	company_disclosure	VERB
ajfa-5565	357	5	the	the	DET
ajfa-5565	357	6	total	total	ADJ
ajfa-5565	357	7	value	value	NOUN
ajfa-5565	357	8	of	of	ADP
ajfa-5565	357	9	the	the	DET
ajfa-5565	357	10	answers	answer	NOUN
ajfa-5565	357	11	to	to	ADP
ajfa-5565	357	12	the	the	DET
ajfa-5565	357	13	questions	question	NOUN
ajfa-5565	357	14	in	in	ADP
ajfa-5565	357	15	the	the	DET
ajfa-5565	357	16	transparency	transparency	NOUN
ajfa-5565	357	17	category	category	NOUN
ajfa-5565	357	18	of	of	ADP
ajfa-5565	357	19	the	the	DET
ajfa-5565	357	20	clsa	clsa	NOUN
ajfa-5565	357	21	survey	survey	NOUN
ajfa-5565	357	22	.	.	PUNCT
ajfa-5565	358	1	company_size	company_size	VERB
ajfa-5565	358	2	the	the	DET
ajfa-5565	358	3	logarithm	logarithm	NOUN
ajfa-5565	358	4	of	of	ADP
ajfa-5565	358	5	total	total	ADJ
ajfa-5565	358	6	assets	asset	NOUN
ajfa-5565	358	7	.	.	PUNCT
ajfa-5565	359	1	size_dummy	size_dummy	VERB
ajfa-5565	359	2	one	one	NUM
ajfa-5565	359	3	if	if	SCONJ
ajfa-5565	359	4	a	a	DET
ajfa-5565	359	5	company	company	NOUN
ajfa-5565	359	6	has	have	VERB
ajfa-5565	359	7	more	more	ADJ
ajfa-5565	359	8	than	than	ADP
ajfa-5565	359	9	the	the	DET
ajfa-5565	359	10	median	median	ADJ
ajfa-5565	359	11	value	value	NOUN
ajfa-5565	359	12	of	of	ADP
ajfa-5565	359	13	company_size	company_size	NOUN
ajfa-5565	359	14	and	and	CCONJ
ajfa-5565	359	15	zero	zero	NUM
ajfa-5565	359	16	otherwise	otherwise	ADV
ajfa-5565	359	17	.	.	PUNCT
ajfa-5565	360	1	company_leverage	company_leverage	NOUN
ajfa-5565	360	2	total	total	ADJ
ajfa-5565	360	3	liability	liability	NOUN
ajfa-5565	360	4	scaled	scale	VERB
ajfa-5565	360	5	by	by	ADP
ajfa-5565	360	6	total	total	ADJ
ajfa-5565	360	7	assets	asset	NOUN
ajfa-5565	360	8	.	.	PUNCT
ajfa-5565	361	1	leverage_dummy	leverage_dummy	ADJ
ajfa-5565	361	2	one	one	NOUN
ajfa-5565	361	3	if	if	SCONJ
ajfa-5565	361	4	a	a	DET
ajfa-5565	361	5	company	company	NOUN
ajfa-5565	361	6	has	have	VERB
ajfa-5565	361	7	more	more	ADJ
ajfa-5565	361	8	than	than	ADP
ajfa-5565	361	9	the	the	DET
ajfa-5565	361	10	median	median	ADJ
ajfa-5565	361	11	value	value	NOUN
ajfa-5565	361	12	of	of	ADP
ajfa-5565	361	13	company_leverage	company_leverage	NOUN
ajfa-5565	361	14	and	and	CCONJ
ajfa-5565	361	15	zero	zero	NUM
ajfa-5565	361	16	otherwise	otherwise	ADV
ajfa-5565	361	17	.	.	PUNCT
ajfa-5565	362	1	company_profitability	company_profitability	NOUN
ajfa-5565	362	2	earnings	earning	NOUN
ajfa-5565	362	3	scaled	scale	VERB
ajfa-5565	362	4	by	by	ADP
ajfa-5565	362	5	total	total	ADJ
ajfa-5565	362	6	assets	asset	NOUN
ajfa-5565	362	7	.	.	PUNCT
ajfa-5565	363	1	profitability_dummy	profitability_dummy	ADJ
ajfa-5565	363	2	one	one	NUM
ajfa-5565	363	3	if	if	SCONJ
ajfa-5565	363	4	a	a	DET
ajfa-5565	363	5	company	company	NOUN
ajfa-5565	363	6	has	have	VERB
ajfa-5565	363	7	more	more	ADJ
ajfa-5565	363	8	than	than	ADP
ajfa-5565	363	9	the	the	DET
ajfa-5565	363	10	median	median	ADJ
ajfa-5565	363	11	value	value	NOUN
ajfa-5565	363	12	of	of	ADP
ajfa-5565	363	13	company	company	NOUN
ajfa-5565	363	14	_	_	NOUN
ajfa-5565	363	15	profitability	profitability	NOUN
ajfa-5565	363	16	and	and	CCONJ
ajfa-5565	363	17	zero	zero	NUM
ajfa-5565	363	18	otherwise	otherwise	ADV
ajfa-5565	363	19	.	.	PUNCT
ajfa-5565	364	1	company_tangibility	company_tangibility	NOUN
ajfa-5565	364	2	pp&e	pp&e	PROPN
ajfa-5565	364	3	scaled	scale	VERB
ajfa-5565	364	4	by	by	ADP
ajfa-5565	364	5	total	total	ADJ
ajfa-5565	364	6	assets	asset	NOUN
ajfa-5565	364	7	.	.	PUNCT
ajfa-5565	365	1	tangibility_dummy	tangibility_dummy	NOUN
ajfa-5565	365	2	one	one	NUM
ajfa-5565	365	3	if	if	SCONJ
ajfa-5565	365	4	a	a	DET
ajfa-5565	365	5	company	company	NOUN
ajfa-5565	365	6	has	have	VERB
ajfa-5565	365	7	more	more	ADJ
ajfa-5565	365	8	than	than	ADP
ajfa-5565	365	9	the	the	DET
ajfa-5565	365	10	median	median	ADJ
ajfa-5565	365	11	value	value	NOUN
ajfa-5565	365	12	of	of	ADP
ajfa-5565	365	13	company	company	NOUN
ajfa-5565	365	14	_	_	PUNCT
ajfa-5565	365	15	tangibility	tangibility	NOUN
ajfa-5565	365	16	and	and	CCONJ
ajfa-5565	365	17	zero	zero	NUM
ajfa-5565	365	18	otherwise	otherwise	ADV
ajfa-5565	365	19	.	.	PUNCT
ajfa-5565	366	1	company	company	NOUN
ajfa-5565	366	2	_	_	PUNCT
ajfa-5565	366	3	diversification	diversification	NOUN
ajfa-5565	366	4	one	one	NOUN
ajfa-5565	366	5	if	if	SCONJ
ajfa-5565	366	6	a	a	DET
ajfa-5565	366	7	company	company	NOUN
ajfa-5565	366	8	has	have	VERB
ajfa-5565	366	9	more	more	ADJ
ajfa-5565	366	10	than	than	ADP
ajfa-5565	366	11	one	one	NUM
ajfa-5565	366	12	segment	segment	NOUN
ajfa-5565	366	13	and	and	CCONJ
ajfa-5565	366	14	zero	zero	NUM
ajfa-5565	366	15	otherwise	otherwise	ADV
ajfa-5565	366	16	.	.	PUNCT
ajfa-5565	367	1	diversification_dummy	diversification_dummy	ADJ
ajfa-5565	367	2	one	one	NUM
ajfa-5565	367	3	if	if	SCONJ
ajfa-5565	367	4	company	company	NOUN
ajfa-5565	367	5	_	_	PRON
ajfa-5565	367	6	diversification	diversification	NOUN
ajfa-5565	367	7	is	be	AUX
ajfa-5565	367	8	equal	equal	ADJ
ajfa-5565	367	9	to	to	ADP
ajfa-5565	367	10	one	one	NUM
ajfa-5565	367	11	and	and	CCONJ
ajfa-5565	367	12	zero	zero	NUM
ajfa-5565	367	13	otherwise	otherwise	ADV
ajfa-5565	367	14	.	.	PUNCT
ajfa-5565	368	1	company	company	NOUN
ajfa-5565	368	2	_	_	PUNCT
ajfa-5565	368	3	maturity	maturity	NOUN
ajfa-5565	368	4	the	the	DET
ajfa-5565	368	5	number	number	NOUN
ajfa-5565	368	6	of	of	ADP
ajfa-5565	368	7	years	year	NOUN
ajfa-5565	368	8	since	since	SCONJ
ajfa-5565	368	9	their	their	PRON
ajfa-5565	368	10	ipo	ipo	NOUN
ajfa-5565	368	11	.	.	PUNCT
ajfa-5565	369	1	maturity_dummy	maturity_dummy	VERB
ajfa-5565	369	2	one	one	NUM
ajfa-5565	369	3	if	if	SCONJ
ajfa-5565	369	4	a	a	DET
ajfa-5565	369	5	company	company	NOUN
ajfa-5565	369	6	has	have	VERB
ajfa-5565	369	7	more	more	ADJ
ajfa-5565	369	8	than	than	ADP
ajfa-5565	369	9	the	the	DET
ajfa-5565	369	10	median	median	ADJ
ajfa-5565	369	11	value	value	NOUN
ajfa-5565	369	12	of	of	ADP
ajfa-5565	369	13	company	company	NOUN
ajfa-5565	369	14	_	_	NOUN
ajfa-5565	369	15	maturity	maturity	NOUN
ajfa-5565	369	16	and	and	CCONJ
ajfa-5565	369	17	zero	zero	NUM
ajfa-5565	369	18	otherwise	otherwise	ADV
ajfa-5565	369	19	.	.	PUNCT
ajfa-5565	370	1	company_lending_relationship	company_lending_relationship	NOUN
ajfa-5565	371	1	the	the	DET
ajfa-5565	371	2	logarithm	logarithm	NOUN
ajfa-5565	371	3	of	of	ADP
ajfa-5565	371	4	(	(	PUNCT
ajfa-5565	371	5	1	1	NUM
ajfa-5565	371	6	+	+	NUM
ajfa-5565	371	7	the	the	DET
ajfa-5565	371	8	number	number	NOUN
ajfa-5565	371	9	of	of	ADP
ajfa-5565	371	10	previous	previous	ADJ
ajfa-5565	371	11	borrowing	borrowing	NOUN
ajfa-5565	371	12	)	)	PUNCT
ajfa-5565	371	13	.	.	PUNCT
ajfa-5565	372	1	asian	asian	ADJ
ajfa-5565	372	2	journal	journal	PROPN
ajfa-5565	372	3	of	of	ADP
ajfa-5565	372	4	finance	finance	PROPN
ajfa-5565	372	5	&	&	CCONJ
ajfa-5565	372	6	accounting	accounting	PROPN
ajfa-5565	372	7	issn	issn	PROPN
ajfa-5565	372	8	1946	1946	NUM
ajfa-5565	372	9	-	-	PUNCT
ajfa-5565	372	10	052x	052x	PROPN
ajfa-5565	372	11	2014	2014	NUM
ajfa-5565	372	12	,	,	PUNCT
ajfa-5565	372	13	vol	vol	NOUN
ajfa-5565	372	14	.	.	PROPN
ajfa-5565	372	15	6	6	NUM
ajfa-5565	372	16	,	,	PUNCT
ajfa-5565	372	17	no	no	INTJ
ajfa-5565	372	18	.	.	NOUN
ajfa-5565	372	19	1	1	NUM
ajfa-5565	372	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5565	372	21	463	463	NUM
ajfa-5565	372	22	lending_relationship_dummy	lending_relationship_dummy	ADJ
ajfa-5565	372	23	one	one	NUM
ajfa-5565	372	24	if	if	SCONJ
ajfa-5565	372	25	a	a	DET
ajfa-5565	372	26	company	company	NOUN
ajfa-5565	372	27	has	have	VERB
ajfa-5565	372	28	more	more	ADJ
ajfa-5565	372	29	than	than	ADP
ajfa-5565	372	30	the	the	DET
ajfa-5565	372	31	median	median	ADJ
ajfa-5565	372	32	value	value	NOUN
ajfa-5565	372	33	of	of	ADP
ajfa-5565	372	34	company_lending_relationship	company_lending_relationship	NUM
ajfa-5565	372	35	and	and	CCONJ
ajfa-5565	372	36	zero	zero	NUM
ajfa-5565	372	37	otherwise	otherwise	ADV
ajfa-5565	372	38	.	.	PUNCT
ajfa-5565	373	1	conpany_governance	conpany_governance	VERB
ajfa-5565	373	2	the	the	DET
ajfa-5565	373	3	average	average	ADJ
ajfa-5565	373	4	value	value	NOUN
ajfa-5565	373	5	of	of	ADP
ajfa-5565	373	6	the	the	DET
ajfa-5565	373	7	answers	answer	NOUN
ajfa-5565	373	8	to	to	ADP
ajfa-5565	373	9	the	the	DET
ajfa-5565	373	10	questions	question	NOUN
ajfa-5565	373	11	in	in	ADP
ajfa-5565	373	12	the	the	DET
ajfa-5565	373	13	management	management	NOUN
ajfa-5565	373	14	discipline	discipline	NOUN
ajfa-5565	373	15	,	,	PUNCT
ajfa-5565	373	16	independence	independence	NOUN
ajfa-5565	373	17	,	,	PUNCT
ajfa-5565	373	18	accountability	accountability	NOUN
ajfa-5565	373	19	,	,	PUNCT
ajfa-5565	373	20	responsibility	responsibility	NOUN
ajfa-5565	373	21	,	,	PUNCT
ajfa-5565	373	22	and	and	CCONJ
ajfa-5565	373	23	fairness	fairness	NOUN
ajfa-5565	373	24	categories	category	NOUN
ajfa-5565	373	25	of	of	ADP
ajfa-5565	373	26	the	the	DET
ajfa-5565	373	27	clsa	clsa	NOUN
ajfa-5565	373	28	survey	survey	NOUN
ajfa-5565	373	29	.	.	PUNCT
ajfa-5565	374	1	country_investor_protection	country_investor_protection	VERB
ajfa-5565	375	1	the	the	DET
ajfa-5565	375	2	average	average	ADJ
ajfa-5565	375	3	value	value	NOUN
ajfa-5565	375	4	of	of	ADP
ajfa-5565	375	5	the	the	DET
ajfa-5565	375	6	world	world	NOUN
ajfa-5565	375	7	governance	governance	NOUN
ajfa-5565	375	8	index	index	NOUN
ajfa-5565	375	9	.	.	PUNCT
ajfa-5565	376	1	country_gdp_growth	country_gdp_growth	CCONJ
ajfa-5565	376	2	change	change	VERB
ajfa-5565	376	3	in	in	ADP
ajfa-5565	376	4	gdp	gdp	NOUN
ajfa-5565	376	5	per	per	ADP
ajfa-5565	376	6	capita	capita	X
ajfa-5565	376	7	.	.	PUNCT
ajfa-5565	377	1	bank_loan_size	bank_loan_size	VERB
ajfa-5565	377	2	loan	loan	NOUN
ajfa-5565	377	3	amount	amount	NOUN
ajfa-5565	377	4	.	.	PUNCT
ajfa-5565	378	1	bank_loan_maturity	bank_loan_maturity	NOUN
ajfa-5565	378	2	loan	loan	NOUN
ajfa-5565	378	3	maturity	maturity	NOUN
ajfa-5565	378	4	.	.	PUNCT
ajfa-5565	379	1	bank_loan_spread	bank_loan_spread	VERB
ajfa-5565	379	2	loan	loan	NOUN
ajfa-5565	379	3	spread	spread	NOUN
ajfa-5565	379	4	.	.	PUNCT
ajfa-5565	380	1	bank_loan_type_dummy	bank_loan_type_dummy	ADJ
ajfa-5565	380	2	dummy	dummy	ADJ
ajfa-5565	380	3	variables	variable	NOUN
ajfa-5565	380	4	for	for	ADP
ajfa-5565	380	5	each	each	DET
ajfa-5565	380	6	type	type	NOUN
ajfa-5565	380	7	of	of	ADP
ajfa-5565	380	8	loan	loan	NOUN
ajfa-5565	380	9	.	.	PUNCT
ajfa-5565	381	1	industry_dummy	industry_dummy	ADJ
ajfa-5565	381	2	dummy	dummy	ADJ
ajfa-5565	381	3	variables	variable	NOUN
ajfa-5565	381	4	for	for	ADP
ajfa-5565	381	5	each	each	DET
ajfa-5565	381	6	industry	industry	NOUN
ajfa-5565	381	7	.	.	PUNCT
ajfa-5565	382	1	year_dummy	year_dummy	ADJ
ajfa-5565	382	2	dummy	dummy	ADJ
ajfa-5565	382	3	variables	variable	NOUN
ajfa-5565	382	4	for	for	ADP
ajfa-5565	382	5	each	each	DET
ajfa-5565	382	6	year	year	NOUN
ajfa-5565	382	7	.	.	PUNCT
ajfa-5565	383	1	copyright	copyright	NOUN
ajfa-5565	383	2	disclaimer	disclaimer	ADJ
ajfa-5565	383	3	copyright	copyright	NOUN
ajfa-5565	383	4	for	for	ADP
ajfa-5565	383	5	this	this	DET
ajfa-5565	383	6	article	article	NOUN
ajfa-5565	383	7	is	be	AUX
ajfa-5565	383	8	retained	retain	VERB
ajfa-5565	383	9	by	by	ADP
ajfa-5565	383	10	the	the	DET
ajfa-5565	383	11	author(s	author(s	PROPN
ajfa-5565	383	12	)	)	PUNCT
ajfa-5565	383	13	,	,	PUNCT
ajfa-5565	383	14	with	with	ADP
ajfa-5565	383	15	first	first	ADJ
ajfa-5565	383	16	publication	publication	NOUN
ajfa-5565	383	17	rights	right	NOUN
ajfa-5565	383	18	granted	grant	VERB
ajfa-5565	383	19	to	to	ADP
ajfa-5565	383	20	the	the	DET
ajfa-5565	383	21	journal	journal	NOUN
ajfa-5565	383	22	.	.	PUNCT
ajfa-5565	384	1	this	this	PRON
ajfa-5565	384	2	is	be	AUX
ajfa-5565	384	3	an	an	DET
ajfa-5565	384	4	open	open	ADJ
ajfa-5565	384	5	-	-	PUNCT
ajfa-5565	384	6	access	access	NOUN
ajfa-5565	384	7	article	article	NOUN
ajfa-5565	384	8	distributed	distribute	VERB
ajfa-5565	384	9	under	under	ADP
ajfa-5565	384	10	the	the	DET
ajfa-5565	384	11	terms	term	NOUN
ajfa-5565	384	12	and	and	CCONJ
ajfa-5565	384	13	conditions	condition	NOUN
ajfa-5565	384	14	of	of	ADP
ajfa-5565	384	15	the	the	DET
ajfa-5565	384	16	creative	creative	ADJ
ajfa-5565	384	17	commons	common	NOUN
ajfa-5565	384	18	attribution	attribution	NOUN
ajfa-5565	384	19	license	license	NOUN
ajfa-5565	384	20	(	(	PUNCT
ajfa-5565	384	21	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajfa-5565	384	22	)	)	PUNCT
ajfa-5565	384	23	.	.	PUNCT