id	sid	tid	token	lemma	pos
ajfa-6000	1	1	microsoft	microsoft	PROPN
ajfa-6000	1	2	word	word	NOUN
ajfa-6000	1	3	6000-21575-1-sm-writer2-new.doc	6000-21575-1-sm-writer2-new.doc	NUM
ajfa-6000	1	4	asian	asian	ADJ
ajfa-6000	1	5	journal	journal	NOUN
ajfa-6000	1	6	of	of	ADP
ajfa-6000	1	7	finance	finance	PROPN
ajfa-6000	1	8	&	&	CCONJ
ajfa-6000	1	9	accounting	accounting	PROPN
ajfa-6000	1	10	issn	issn	PROPN
ajfa-6000	1	11	1946	1946	NUM
ajfa-6000	1	12	-	-	PUNCT
ajfa-6000	1	13	052x	052x	PROPN
ajfa-6000	1	14	2014	2014	NUM
ajfa-6000	1	15	,	,	PUNCT
ajfa-6000	1	16	vol	vol	NOUN
ajfa-6000	1	17	.	.	PROPN
ajfa-6000	1	18	6	6	NUM
ajfa-6000	1	19	,	,	PUNCT
ajfa-6000	1	20	no	no	INTJ
ajfa-6000	1	21	.	.	NOUN
ajfa-6000	1	22	2	2	NUM
ajfa-6000	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6000	1	24	75	75	NUM
ajfa-6000	1	25	disclosure	disclosure	NOUN
ajfa-6000	1	26	quality	quality	NOUN
ajfa-6000	1	27	and	and	CCONJ
ajfa-6000	1	28	corporate	corporate	ADJ
ajfa-6000	1	29	governance	governance	NOUN
ajfa-6000	1	30	:	:	PUNCT
ajfa-6000	1	31	evidence	evidence	NOUN
ajfa-6000	1	32	from	from	ADP
ajfa-6000	1	33	iran	iran	PROPN
ajfa-6000	1	34	fatemeh	fatemeh	VERB
ajfa-6000	1	35	soheilyfar	soheilyfar	ADJ
ajfa-6000	1	36	accounting	accounting	PROPN
ajfa-6000	1	37	department	department	PROPN
ajfa-6000	1	38	,	,	PUNCT
ajfa-6000	1	39	dezful	dezful	ADJ
ajfa-6000	1	40	branch	branch	NOUN
ajfa-6000	1	41	,	,	PUNCT
ajfa-6000	1	42	islamic	islamic	PROPN
ajfa-6000	1	43	azad	azad	PROPN
ajfa-6000	1	44	university	university	PROPN
ajfa-6000	1	45	,	,	PUNCT
ajfa-6000	1	46	dezful	dezful	ADJ
ajfa-6000	1	47	,	,	PUNCT
ajfa-6000	1	48	iran	iran	PROPN
ajfa-6000	1	49	e	e	NOUN
ajfa-6000	1	50	-	-	NOUN
ajfa-6000	1	51	mail	mail	NOUN
ajfa-6000	1	52	:	:	PUNCT
ajfa-6000	2	1	nasimsoheilyfar@yahoo.com	nasimsoheilyfar@yahoo.com	X
ajfa-6000	2	2	mohammad	mohammad	PROPN
ajfa-6000	2	3	tamimi	tamimi	PROPN
ajfa-6000	2	4	accounting	accounting	PROPN
ajfa-6000	2	5	department	department	PROPN
ajfa-6000	2	6	,	,	PUNCT
ajfa-6000	2	7	dezful	dezful	ADJ
ajfa-6000	2	8	branch	branch	NOUN
ajfa-6000	2	9	,	,	PUNCT
ajfa-6000	2	10	islamic	islamic	PROPN
ajfa-6000	2	11	azad	azad	PROPN
ajfa-6000	2	12	university	university	PROPN
ajfa-6000	2	13	,	,	PUNCT
ajfa-6000	2	14	dezful	dezful	ADJ
ajfa-6000	2	15	,	,	PUNCT
ajfa-6000	2	16	iran	iran	PROPN
ajfa-6000	2	17	e	e	NOUN
ajfa-6000	2	18	-	-	NOUN
ajfa-6000	2	19	mail	mail	NOUN
ajfa-6000	2	20	:	:	PUNCT
ajfa-6000	2	21	tamimi.mohammad@gmail.com	tamimi.mohammad@gmail.com	NUM
ajfa-6000	2	22	mohammad	mohammad	PROPN
ajfa-6000	2	23	ramezan	ramezan	PROPN
ajfa-6000	2	24	ahmadi	ahmadi	PROPN
ajfa-6000	2	25	accounting	accounting	PROPN
ajfa-6000	2	26	department	department	PROPN
ajfa-6000	2	27	,	,	PUNCT
ajfa-6000	2	28	shahid	shahid	PROPN
ajfa-6000	2	29	chamran	chamran	PROPN
ajfa-6000	2	30	university	university	PROPN
ajfa-6000	2	31	,	,	PUNCT
ajfa-6000	2	32	ahvaz	ahvaz	PROPN
ajfa-6000	2	33	,	,	PUNCT
ajfa-6000	2	34	iran	iran	PROPN
ajfa-6000	2	35	e	e	NOUN
ajfa-6000	2	36	-	-	NOUN
ajfa-6000	2	37	mail	mail	NOUN
ajfa-6000	2	38	:	:	PUNCT
ajfa-6000	2	39	ahmadi-m@scu.ac.ir	ahmadi-m@scu.ac.ir	VERB
ajfa-6000	2	40	nasrollah	nasrollah	PROPN
ajfa-6000	2	41	takhtaei	takhtaei	PROPN
ajfa-6000	2	42	(	(	PUNCT
ajfa-6000	2	43	corresponding	corresponding	ADJ
ajfa-6000	2	44	author	author	NOUN
ajfa-6000	2	45	)	)	PUNCT
ajfa-6000	2	46	accounting	accounting	NOUN
ajfa-6000	2	47	department	department	PROPN
ajfa-6000	2	48	,	,	PUNCT
ajfa-6000	2	49	dezful	dezful	ADJ
ajfa-6000	2	50	branch	branch	NOUN
ajfa-6000	2	51	,	,	PUNCT
ajfa-6000	2	52	islamic	islamic	PROPN
ajfa-6000	2	53	azad	azad	PROPN
ajfa-6000	2	54	university	university	PROPN
ajfa-6000	2	55	,	,	PUNCT
ajfa-6000	2	56	dezful	dezful	ADJ
ajfa-6000	2	57	,	,	PUNCT
ajfa-6000	2	58	iran	iran	PROPN
ajfa-6000	2	59	e	e	NOUN
ajfa-6000	2	60	-	-	NOUN
ajfa-6000	2	61	mail	mail	NOUN
ajfa-6000	2	62	:	:	PUNCT
ajfa-6000	2	63	nasrollah_takhtaei@yahoo.com	nasrollah_takhtaei@yahoo.com	NOUN
ajfa-6000	2	64	received	receive	VERB
ajfa-6000	2	65	:	:	PUNCT
ajfa-6000	2	66	july	july	PROPN
ajfa-6000	2	67	20	20	NUM
ajfa-6000	2	68	,	,	PUNCT
ajfa-6000	2	69	2014	2014	NUM
ajfa-6000	2	70	accepted	accept	VERB
ajfa-6000	2	71	:	:	PUNCT
ajfa-6000	2	72	august	august	PROPN
ajfa-6000	2	73	13	13	NUM
ajfa-6000	2	74	,	,	PUNCT
ajfa-6000	2	75	2014	2014	NUM
ajfa-6000	2	76	published	publish	VERB
ajfa-6000	2	77	:	:	PUNCT
ajfa-6000	2	78	december	december	PROPN
ajfa-6000	2	79	1	1	NUM
ajfa-6000	2	80	,	,	PUNCT
ajfa-6000	2	81	2014	2014	NUM
ajfa-6000	2	82	doi:10.5296	doi:10.5296	NOUN
ajfa-6000	2	83	/	/	SYM
ajfa-6000	2	84	ajfa.v6i2.6000	ajfa.v6i2.6000	NUM
ajfa-6000	2	85	url	url	NOUN
ajfa-6000	2	86	:	:	PUNCT
ajfa-6000	2	87	http://dx.doi.org/10.5296/ajfa.v6i2.6000	http://dx.doi.org/10.5296/ajfa.v6i2.6000	PROPN
ajfa-6000	2	88	abstract	abstract	ADJ
ajfa-6000	2	89	this	this	DET
ajfa-6000	2	90	study	study	NOUN
ajfa-6000	2	91	explores	explore	VERB
ajfa-6000	2	92	the	the	DET
ajfa-6000	2	93	relationship	relationship	NOUN
ajfa-6000	2	94	between	between	ADP
ajfa-6000	2	95	disclosure	disclosure	NOUN
ajfa-6000	2	96	quality	quality	NOUN
ajfa-6000	2	97	and	and	CCONJ
ajfa-6000	2	98	corporate	corporate	ADJ
ajfa-6000	2	99	governance	governance	NOUN
ajfa-6000	2	100	in	in	ADP
ajfa-6000	2	101	tehran	tehran	PROPN
ajfa-6000	2	102	stock	stock	PROPN
ajfa-6000	2	103	exchange	exchange	PROPN
ajfa-6000	2	104	(	(	PUNCT
ajfa-6000	2	105	tse	tse	PROPN
ajfa-6000	2	106	)	)	PUNCT
ajfa-6000	2	107	.	.	PUNCT
ajfa-6000	3	1	in	in	ADP
ajfa-6000	3	2	this	this	DET
ajfa-6000	3	3	study	study	NOUN
ajfa-6000	3	4	,	,	PUNCT
ajfa-6000	3	5	the	the	DET
ajfa-6000	3	6	mechanisms	mechanism	NOUN
ajfa-6000	3	7	of	of	ADP
ajfa-6000	3	8	corporate	corporate	ADJ
ajfa-6000	3	9	governance	governance	NOUN
ajfa-6000	3	10	are	be	AUX
ajfa-6000	3	11	consist	consist	VERB
ajfa-6000	3	12	of	of	ADP
ajfa-6000	3	13	internal	internal	ADJ
ajfa-6000	3	14	audit	audit	NOUN
ajfa-6000	3	15	,	,	PUNCT
ajfa-6000	3	16	ownership	ownership	NOUN
ajfa-6000	3	17	concentration	concentration	NOUN
ajfa-6000	3	18	,	,	PUNCT
ajfa-6000	3	19	ceo	ceo	NOUN
ajfa-6000	3	20	duality	duality	NOUN
ajfa-6000	3	21	,	,	PUNCT
ajfa-6000	3	22	board	board	NOUN
ajfa-6000	3	23	independence	independence	NOUN
ajfa-6000	3	24	,	,	PUNCT
ajfa-6000	3	25	board	board	NOUN
ajfa-6000	3	26	size	size	NOUN
ajfa-6000	3	27	,	,	PUNCT
ajfa-6000	3	28	board	board	NOUN
ajfa-6000	3	29	chairman	chairman	NOUN
ajfa-6000	3	30	independence	independence	NOUN
ajfa-6000	3	31	,	,	PUNCT
ajfa-6000	3	32	and	and	CCONJ
ajfa-6000	3	33	chairman	chairman	NOUN
ajfa-6000	3	34	tenure	tenure	NOUN
ajfa-6000	3	35	.	.	PUNCT
ajfa-6000	4	1	on	on	ADP
ajfa-6000	4	2	the	the	DET
ajfa-6000	4	3	other	other	ADJ
ajfa-6000	4	4	hand	hand	NOUN
ajfa-6000	4	5	,	,	PUNCT
ajfa-6000	4	6	the	the	DET
ajfa-6000	4	7	measure	measure	NOUN
ajfa-6000	4	8	of	of	ADP
ajfa-6000	4	9	disclosure	disclosure	NOUN
ajfa-6000	4	10	quality	quality	NOUN
ajfa-6000	4	11	calculated	calculate	VERB
ajfa-6000	4	12	by	by	ADP
ajfa-6000	4	13	the	the	DET
ajfa-6000	4	14	stock	stock	PROPN
ajfa-6000	4	15	exchange	exchange	PROPN
ajfa-6000	4	16	organization	organization	NOUN
ajfa-6000	4	17	(	(	PUNCT
ajfa-6000	4	18	seo	seo	NOUN
ajfa-6000	4	19	)	)	PUNCT
ajfa-6000	4	20	has	have	AUX
ajfa-6000	4	21	been	be	AUX
ajfa-6000	4	22	used	use	VERB
ajfa-6000	4	23	as	as	ADP
ajfa-6000	4	24	a	a	DET
ajfa-6000	4	25	proxy	proxy	NOUN
ajfa-6000	4	26	for	for	ADP
ajfa-6000	4	27	disclosure	disclosure	NOUN
ajfa-6000	4	28	quality	quality	NOUN
ajfa-6000	4	29	.	.	PUNCT
ajfa-6000	5	1	using	use	VERB
ajfa-6000	5	2	a	a	DET
ajfa-6000	5	3	sample	sample	NOUN
ajfa-6000	5	4	of	of	ADP
ajfa-6000	5	5	83	83	NUM
ajfa-6000	5	6	accepted	accepted	ADJ
ajfa-6000	5	7	firms	firm	NOUN
ajfa-6000	5	8	on	on	ADP
ajfa-6000	5	9	tehran	tehran	PROPN
ajfa-6000	5	10	stock	stock	PROPN
ajfa-6000	5	11	exchange	exchange	PROPN
ajfa-6000	5	12	(	(	PUNCT
ajfa-6000	5	13	tse	tse	PROPN
ajfa-6000	5	14	)	)	PUNCT
ajfa-6000	5	15	over	over	ADP
ajfa-6000	5	16	the	the	DET
ajfa-6000	5	17	period	period	NOUN
ajfa-6000	5	18	from	from	ADP
ajfa-6000	5	19	2005	2005	NUM
ajfa-6000	5	20	to	to	ADP
ajfa-6000	5	21	2010	2010	NUM
ajfa-6000	5	22	,	,	PUNCT
ajfa-6000	5	23	the	the	DET
ajfa-6000	5	24	results	result	NOUN
ajfa-6000	5	25	reveal	reveal	VERB
ajfa-6000	5	26	that	that	SCONJ
ajfa-6000	5	27	there	there	PRON
ajfa-6000	5	28	is	be	VERB
ajfa-6000	5	29	a	a	DET
ajfa-6000	5	30	significant	significant	ADJ
ajfa-6000	5	31	and	and	CCONJ
ajfa-6000	5	32	positive	positive	ADJ
ajfa-6000	5	33	relationship	relationship	NOUN
ajfa-6000	5	34	disclosure	disclosure	NOUN
ajfa-6000	5	35	quality	quality	NOUN
ajfa-6000	5	36	and	and	CCONJ
ajfa-6000	5	37	each	each	PRON
ajfa-6000	5	38	of	of	ADP
ajfa-6000	5	39	independent	independent	ADJ
ajfa-6000	5	40	variables	variable	NOUN
ajfa-6000	5	41	such	such	ADJ
ajfa-6000	5	42	as	as	ADP
ajfa-6000	5	43	internal	internal	ADJ
ajfa-6000	5	44	audit	audit	NOUN
ajfa-6000	5	45	,	,	PUNCT
ajfa-6000	5	46	ownership	ownership	NOUN
ajfa-6000	5	47	concentration	concentration	NOUN
ajfa-6000	5	48	,	,	PUNCT
ajfa-6000	5	49	ceo	ceo	NOUN
ajfa-6000	5	50	duality	duality	NOUN
ajfa-6000	5	51	,	,	PUNCT
ajfa-6000	5	52	board	board	NOUN
ajfa-6000	5	53	independence	independence	NOUN
ajfa-6000	5	54	,	,	PUNCT
ajfa-6000	5	55	and	and	CCONJ
ajfa-6000	5	56	chairman	chairman	NOUN
ajfa-6000	5	57	independence	independence	NOUN
ajfa-6000	5	58	,	,	PUNCT
ajfa-6000	5	59	but	but	CCONJ
ajfa-6000	5	60	no	no	DET
ajfa-6000	5	61	association	association	NOUN
ajfa-6000	5	62	between	between	ADP
ajfa-6000	5	63	disclosure	disclosure	NOUN
ajfa-6000	5	64	quality	quality	NOUN
ajfa-6000	5	65	and	and	CCONJ
ajfa-6000	5	66	each	each	PRON
ajfa-6000	5	67	of	of	ADP
ajfa-6000	5	68	board	board	NOUN
ajfa-6000	5	69	size	size	NOUN
ajfa-6000	5	70	and	and	CCONJ
ajfa-6000	5	71	chairman	chairman	NOUN
ajfa-6000	5	72	tenure	tenure	NOUN
ajfa-6000	5	73	.	.	PUNCT
ajfa-6000	6	1	keywords	keyword	NOUN
ajfa-6000	6	2	:	:	PUNCT
ajfa-6000	6	3	disclosure	disclosure	NOUN
ajfa-6000	6	4	quality	quality	NOUN
ajfa-6000	6	5	,	,	PUNCT
ajfa-6000	6	6	corporate	corporate	ADJ
ajfa-6000	6	7	governance	governance	NOUN
ajfa-6000	6	8	,	,	PUNCT
ajfa-6000	6	9	informational	informational	ADJ
ajfa-6000	6	10	asymmetry	asymmetry	NOUN
ajfa-6000	6	11	asian	asian	PROPN
ajfa-6000	6	12	journal	journal	PROPN
ajfa-6000	6	13	of	of	ADP
ajfa-6000	6	14	finance	finance	PROPN
ajfa-6000	6	15	&	&	CCONJ
ajfa-6000	6	16	accounting	accounting	PROPN
ajfa-6000	6	17	issn	issn	PROPN
ajfa-6000	6	18	1946	1946	NUM
ajfa-6000	6	19	-	-	PUNCT
ajfa-6000	6	20	052x	052x	PROPN
ajfa-6000	6	21	2014	2014	NUM
ajfa-6000	6	22	,	,	PUNCT
ajfa-6000	6	23	vol	vol	NOUN
ajfa-6000	6	24	.	.	PROPN
ajfa-6000	6	25	6	6	NUM
ajfa-6000	6	26	,	,	PUNCT
ajfa-6000	6	27	no	no	INTJ
ajfa-6000	6	28	.	.	NOUN
ajfa-6000	6	29	2	2	NUM
ajfa-6000	6	30	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6000	6	31	76	76	NUM
ajfa-6000	6	32	1	1	NUM
ajfa-6000	6	33	.	.	PUNCT
ajfa-6000	7	1	introduction	introduction	NOUN
ajfa-6000	7	2	considering	consider	VERB
ajfa-6000	7	3	the	the	DET
ajfa-6000	7	4	process	process	NOUN
ajfa-6000	7	5	of	of	ADP
ajfa-6000	7	6	the	the	DET
ajfa-6000	7	7	disclosure	disclosure	NOUN
ajfa-6000	7	8	of	of	ADP
ajfa-6000	7	9	the	the	DET
ajfa-6000	7	10	information	information	NOUN
ajfa-6000	7	11	,	,	PUNCT
ajfa-6000	7	12	the	the	DET
ajfa-6000	7	13	investors	investor	NOUN
ajfa-6000	7	14	deal	deal	VERB
ajfa-6000	7	15	with	with	ADP
ajfa-6000	7	16	informational	informational	ADJ
ajfa-6000	7	17	asymmetry	asymmetry	NOUN
ajfa-6000	7	18	.	.	PUNCT
ajfa-6000	8	1	this	this	DET
ajfa-6000	8	2	problem	problem	NOUN
ajfa-6000	8	3	arises	arise	VERB
ajfa-6000	8	4	when	when	SCONJ
ajfa-6000	8	5	one	one	NUM
ajfa-6000	8	6	of	of	ADP
ajfa-6000	8	7	the	the	DET
ajfa-6000	8	8	two	two	NUM
ajfa-6000	8	9	parties	party	NOUN
ajfa-6000	8	10	to	to	ADP
ajfa-6000	8	11	a	a	DET
ajfa-6000	8	12	deal	deal	NOUN
ajfa-6000	8	13	has	have	VERB
ajfa-6000	8	14	more	more	ADJ
ajfa-6000	8	15	information	information	NOUN
ajfa-6000	8	16	than	than	ADP
ajfa-6000	8	17	the	the	DET
ajfa-6000	8	18	other	other	ADJ
ajfa-6000	8	19	(	(	PUNCT
ajfa-6000	8	20	graham	graham	PROPN
ajfa-6000	8	21	,	,	PUNCT
ajfa-6000	8	22	koski	koski	PROPN
ajfa-6000	8	23	,	,	PUNCT
ajfa-6000	8	24	&	&	CCONJ
ajfa-6000	8	25	loewenstein	loewenstein	PROPN
ajfa-6000	8	26	,	,	PUNCT
ajfa-6000	8	27	2006	2006	NUM
ajfa-6000	8	28	)	)	PUNCT
ajfa-6000	8	29	.	.	PUNCT
ajfa-6000	9	1	the	the	DET
ajfa-6000	9	2	role	role	NOUN
ajfa-6000	9	3	of	of	ADP
ajfa-6000	9	4	the	the	DET
ajfa-6000	9	5	responsible	responsible	ADJ
ajfa-6000	9	6	individuals	individual	NOUN
ajfa-6000	9	7	of	of	ADP
ajfa-6000	9	8	the	the	DET
ajfa-6000	9	9	information	information	NOUN
ajfa-6000	9	10	disclosure	disclosure	NOUN
ajfa-6000	9	11	is	be	AUX
ajfa-6000	9	12	indicated	indicate	VERB
ajfa-6000	9	13	in	in	ADP
ajfa-6000	9	14	the	the	DET
ajfa-6000	9	15	corporate	corporate	ADJ
ajfa-6000	9	16	governance	governance	NOUN
ajfa-6000	9	17	which	which	PRON
ajfa-6000	9	18	includes	include	VERB
ajfa-6000	9	19	monitoring	monitoring	NOUN
ajfa-6000	9	20	and	and	CCONJ
ajfa-6000	9	21	the	the	DET
ajfa-6000	9	22	procedures	procedure	NOUN
ajfa-6000	9	23	to	to	PART
ajfa-6000	9	24	make	make	VERB
ajfa-6000	9	25	sure	sure	ADJ
ajfa-6000	9	26	that	that	SCONJ
ajfa-6000	9	27	not	not	PART
ajfa-6000	9	28	only	only	ADV
ajfa-6000	9	29	the	the	DET
ajfa-6000	9	30	firm	firm	ADJ
ajfa-6000	9	31	management	management	NOUN
ajfa-6000	9	32	does	do	AUX
ajfa-6000	9	33	not	not	PART
ajfa-6000	9	34	have	have	VERB
ajfa-6000	9	35	incentive	incentive	NOUN
ajfa-6000	9	36	to	to	PART
ajfa-6000	9	37	make	make	VERB
ajfa-6000	9	38	their	their	PRON
ajfa-6000	9	39	own	own	ADJ
ajfa-6000	9	40	profits	profit	NOUN
ajfa-6000	9	41	but	but	CCONJ
ajfa-6000	9	42	also	also	ADV
ajfa-6000	9	43	they	they	PRON
ajfa-6000	9	44	attempt	attempt	VERB
ajfa-6000	9	45	to	to	PART
ajfa-6000	9	46	increase	increase	VERB
ajfa-6000	9	47	the	the	DET
ajfa-6000	9	48	interests	interest	NOUN
ajfa-6000	9	49	of	of	ADP
ajfa-6000	9	50	the	the	DET
ajfa-6000	9	51	investors	investor	NOUN
ajfa-6000	9	52	and	and	CCONJ
ajfa-6000	9	53	the	the	DET
ajfa-6000	9	54	firm	firm	ADJ
ajfa-6000	9	55	value	value	NOUN
ajfa-6000	9	56	(	(	PUNCT
ajfa-6000	9	57	kanagaretnam	kanagaretnam	PROPN
ajfa-6000	9	58	,	,	PUNCT
ajfa-6000	9	59	lobo	lobo	NOUN
ajfa-6000	9	60	,	,	PUNCT
ajfa-6000	9	61	&	&	CCONJ
ajfa-6000	9	62	whalen	whalen	PROPN
ajfa-6000	9	63	,	,	PUNCT
ajfa-6000	9	64	2007	2007	NUM
ajfa-6000	9	65	)	)	PUNCT
ajfa-6000	9	66	.	.	PUNCT
ajfa-6000	10	1	the	the	DET
ajfa-6000	10	2	appropriate	appropriate	ADJ
ajfa-6000	10	3	application	application	NOUN
ajfa-6000	10	4	of	of	ADP
ajfa-6000	10	5	the	the	DET
ajfa-6000	10	6	corporate	corporate	ADJ
ajfa-6000	10	7	governance	governance	NOUN
ajfa-6000	10	8	mechanisms	mechanism	NOUN
ajfa-6000	10	9	is	be	AUX
ajfa-6000	10	10	a	a	DET
ajfa-6000	10	11	basic	basic	ADJ
ajfa-6000	10	12	step	step	NOUN
ajfa-6000	10	13	to	to	PART
ajfa-6000	10	14	use	use	VERB
ajfa-6000	10	15	optimum	optimum	ADJ
ajfa-6000	10	16	resources	resource	NOUN
ajfa-6000	10	17	,	,	PUNCT
ajfa-6000	10	18	increasing	increase	VERB
ajfa-6000	10	19	the	the	DET
ajfa-6000	10	20	responsibility	responsibility	NOUN
ajfa-6000	10	21	,	,	PUNCT
ajfa-6000	10	22	transparency	transparency	NOUN
ajfa-6000	10	23	,	,	PUNCT
ajfa-6000	10	24	regarding	regard	VERB
ajfa-6000	10	25	the	the	DET
ajfa-6000	10	26	justice	justice	NOUN
ajfa-6000	10	27	and	and	CCONJ
ajfa-6000	10	28	the	the	DET
ajfa-6000	10	29	rights	right	NOUN
ajfa-6000	10	30	of	of	ADP
ajfa-6000	10	31	the	the	DET
ajfa-6000	10	32	parties	party	NOUN
ajfa-6000	10	33	who	who	PRON
ajfa-6000	10	34	have	have	VERB
ajfa-6000	10	35	interests	interest	NOUN
ajfa-6000	10	36	in	in	ADP
ajfa-6000	10	37	the	the	DET
ajfa-6000	10	38	firm	firm	NOUN
ajfa-6000	10	39	(	(	PUNCT
ajfa-6000	10	40	jalali	jalali	PROPN
ajfa-6000	10	41	,	,	PUNCT
ajfa-6000	10	42	2008	2008	NUM
ajfa-6000	10	43	)	)	PUNCT
ajfa-6000	10	44	.	.	PUNCT
ajfa-6000	11	1	the	the	DET
ajfa-6000	11	2	high	high	ADJ
ajfa-6000	11	3	level	level	NOUN
ajfa-6000	11	4	of	of	ADP
ajfa-6000	11	5	disclosure	disclosure	NOUN
ajfa-6000	11	6	quality	quality	NOUN
ajfa-6000	11	7	is	be	AUX
ajfa-6000	11	8	useful	useful	ADJ
ajfa-6000	11	9	for	for	ADP
ajfa-6000	11	10	the	the	DET
ajfa-6000	11	11	firm	firm	NOUN
ajfa-6000	11	12	because	because	SCONJ
ajfa-6000	11	13	it	it	PRON
ajfa-6000	11	14	has	have	VERB
ajfa-6000	11	15	the	the	DET
ajfa-6000	11	16	potential	potential	NOUN
ajfa-6000	11	17	to	to	PART
ajfa-6000	11	18	decrease	decrease	VERB
ajfa-6000	11	19	the	the	DET
ajfa-6000	11	20	cost	cost	NOUN
ajfa-6000	11	21	of	of	ADP
ajfa-6000	11	22	capital	capital	NOUN
ajfa-6000	11	23	(	(	PUNCT
ajfa-6000	11	24	botosan	botosan	ADJ
ajfa-6000	11	25	,	,	PUNCT
ajfa-6000	11	26	1997	1997	NUM
ajfa-6000	11	27	;	;	PUNCT
ajfa-6000	11	28	diamond	diamond	NOUN
ajfa-6000	11	29	&	&	CCONJ
ajfa-6000	11	30	verrecchia	verrecchia	PROPN
ajfa-6000	11	31	,	,	PUNCT
ajfa-6000	11	32	1991	1991	NUM
ajfa-6000	11	33	;	;	PUNCT
ajfa-6000	11	34	lev	lev	NOUN
ajfa-6000	11	35	,	,	PUNCT
ajfa-6000	11	36	1992	1992	NUM
ajfa-6000	11	37	)	)	PUNCT
ajfa-6000	11	38	,	,	PUNCT
ajfa-6000	11	39	meaning	mean	VERB
ajfa-6000	11	40	that	that	SCONJ
ajfa-6000	11	41	it	it	PRON
ajfa-6000	11	42	may	may	AUX
ajfa-6000	11	43	lead	lead	VERB
ajfa-6000	11	44	to	to	ADP
ajfa-6000	11	45	decreasing	decrease	VERB
ajfa-6000	11	46	the	the	DET
ajfa-6000	11	47	expense	expense	NOUN
ajfa-6000	11	48	of	of	ADP
ajfa-6000	11	49	the	the	DET
ajfa-6000	11	50	debt	debt	NOUN
ajfa-6000	11	51	(	(	PUNCT
ajfa-6000	11	52	sengupta	sengupta	NOUN
ajfa-6000	11	53	,	,	PUNCT
ajfa-6000	11	54	1998	1998	NUM
ajfa-6000	11	55	)	)	PUNCT
ajfa-6000	11	56	and	and	CCONJ
ajfa-6000	11	57	increasing	increase	VERB
ajfa-6000	11	58	the	the	DET
ajfa-6000	11	59	stock	stock	NOUN
ajfa-6000	11	60	price	price	NOUN
ajfa-6000	11	61	(	(	PUNCT
ajfa-6000	11	62	healy	healy	PROPN
ajfa-6000	11	63	,	,	PUNCT
ajfa-6000	11	64	hutton	hutton	PROPN
ajfa-6000	11	65	,	,	PUNCT
ajfa-6000	11	66	&	&	CCONJ
ajfa-6000	11	67	palepu	palepu	NOUN
ajfa-6000	11	68	,	,	PUNCT
ajfa-6000	11	69	1999	1999	NUM
ajfa-6000	11	70	;	;	PUNCT
ajfa-6000	11	71	lang	lang	PROPN
ajfa-6000	11	72	&	&	CCONJ
ajfa-6000	11	73	lundholm	lundholm	PROPN
ajfa-6000	11	74	,	,	PUNCT
ajfa-6000	11	75	2000	2000	NUM
ajfa-6000	11	76	;	;	PUNCT
ajfa-6000	11	77	welker	welker	PROPN
ajfa-6000	11	78	,	,	PUNCT
ajfa-6000	11	79	1995	1995	NUM
ajfa-6000	11	80	)	)	PUNCT
ajfa-6000	11	81	.	.	PUNCT
ajfa-6000	12	1	however	however	ADV
ajfa-6000	12	2	,	,	PUNCT
ajfa-6000	12	3	if	if	SCONJ
ajfa-6000	12	4	the	the	DET
ajfa-6000	12	5	given	give	VERB
ajfa-6000	12	6	information	information	NOUN
ajfa-6000	12	7	by	by	ADP
ajfa-6000	12	8	the	the	DET
ajfa-6000	12	9	managers	manager	NOUN
ajfa-6000	12	10	is	be	AUX
ajfa-6000	12	11	not	not	PART
ajfa-6000	12	12	completed	complete	VERB
ajfa-6000	12	13	,	,	PUNCT
ajfa-6000	12	14	the	the	DET
ajfa-6000	12	15	firms	firm	NOUN
ajfa-6000	12	16	will	will	AUX
ajfa-6000	12	17	not	not	PART
ajfa-6000	12	18	get	get	VERB
ajfa-6000	12	19	all	all	PRON
ajfa-6000	12	20	of	of	ADP
ajfa-6000	12	21	the	the	DET
ajfa-6000	12	22	advantages	advantage	NOUN
ajfa-6000	12	23	.	.	PUNCT
ajfa-6000	13	1	considering	consider	VERB
ajfa-6000	13	2	the	the	DET
ajfa-6000	13	3	motivations	motivation	NOUN
ajfa-6000	13	4	of	of	ADP
ajfa-6000	13	5	managing	manage	VERB
ajfa-6000	13	6	for	for	ADP
ajfa-6000	13	7	information	information	NOUN
ajfa-6000	13	8	disclosure	disclosure	NOUN
ajfa-6000	13	9	,	,	PUNCT
ajfa-6000	13	10	it	it	PRON
ajfa-6000	13	11	is	be	AUX
ajfa-6000	13	12	possible	possible	ADJ
ajfa-6000	13	13	that	that	SCONJ
ajfa-6000	13	14	the	the	DET
ajfa-6000	13	15	information	information	NOUN
ajfa-6000	13	16	disclosure	disclosure	NOUN
ajfa-6000	13	17	be	be	AUX
ajfa-6000	13	18	distorted	distort	VERB
ajfa-6000	13	19	(	(	PUNCT
ajfa-6000	13	20	donnelly	donnelly	PROPN
ajfa-6000	13	21	&	&	CCONJ
ajfa-6000	13	22	mulcahy	mulcahy	PROPN
ajfa-6000	13	23	,	,	PUNCT
ajfa-6000	13	24	2008	2008	NUM
ajfa-6000	13	25	)	)	PUNCT
ajfa-6000	13	26	.	.	PUNCT
ajfa-6000	14	1	the	the	DET
ajfa-6000	14	2	low	low	ADJ
ajfa-6000	14	3	level	level	NOUN
ajfa-6000	14	4	of	of	ADP
ajfa-6000	14	5	information	information	NOUN
ajfa-6000	14	6	disclosure	disclosure	NOUN
ajfa-6000	14	7	causes	cause	VERB
ajfa-6000	14	8	inappropriate	inappropriate	ADJ
ajfa-6000	14	9	allocation	allocation	NOUN
ajfa-6000	14	10	of	of	ADP
ajfa-6000	14	11	the	the	DET
ajfa-6000	14	12	resources	resource	NOUN
ajfa-6000	14	13	in	in	ADP
ajfa-6000	14	14	the	the	DET
ajfa-6000	14	15	stock	stock	NOUN
ajfa-6000	14	16	market	market	NOUN
ajfa-6000	14	17	,	,	PUNCT
ajfa-6000	14	18	since	since	SCONJ
ajfa-6000	14	19	it	it	PRON
ajfa-6000	14	20	causes	cause	VERB
ajfa-6000	14	21	that	that	SCONJ
ajfa-6000	14	22	the	the	DET
ajfa-6000	14	23	investors	investor	NOUN
ajfa-6000	14	24	make	make	VERB
ajfa-6000	14	25	economic	economic	ADJ
ajfa-6000	14	26	decisions	decision	NOUN
ajfa-6000	14	27	based	base	VERB
ajfa-6000	14	28	on	on	ADP
ajfa-6000	14	29	wrong	wrong	ADJ
ajfa-6000	14	30	information	information	NOUN
ajfa-6000	14	31	(	(	PUNCT
ajfa-6000	14	32	cerbioni	cerbioni	VERB
ajfa-6000	14	33	&	&	CCONJ
ajfa-6000	14	34	parbonetti	parbonetti	PROPN
ajfa-6000	14	35	,	,	PUNCT
ajfa-6000	14	36	2007	2007	NUM
ajfa-6000	14	37	)	)	PUNCT
ajfa-6000	14	38	.	.	PUNCT
ajfa-6000	15	1	the	the	DET
ajfa-6000	15	2	current	current	ADJ
ajfa-6000	15	3	study	study	NOUN
ajfa-6000	15	4	investigates	investigate	VERB
ajfa-6000	15	5	if	if	SCONJ
ajfa-6000	15	6	the	the	DET
ajfa-6000	15	7	corporate	corporate	ADJ
ajfa-6000	15	8	governance	governance	NOUN
ajfa-6000	15	9	mechanisms	mechanism	NOUN
ajfa-6000	15	10	influence	influence	NOUN
ajfa-6000	15	11	on	on	ADP
ajfa-6000	15	12	the	the	DET
ajfa-6000	15	13	information	information	NOUN
ajfa-6000	15	14	disclosure	disclosure	NOUN
ajfa-6000	15	15	quality	quality	NOUN
ajfa-6000	15	16	.	.	PUNCT
ajfa-6000	16	1	2	2	X
ajfa-6000	16	2	.	.	X
ajfa-6000	16	3	literature	literature	PROPN
ajfa-6000	16	4	review	review	PROPN
ajfa-6000	16	5	klein	klein	PROPN
ajfa-6000	16	6	(	(	PUNCT
ajfa-6000	16	7	1998	1998	NUM
ajfa-6000	16	8	)	)	PUNCT
ajfa-6000	16	9	investigates	investigate	VERB
ajfa-6000	16	10	about	about	ADP
ajfa-6000	16	11	the	the	DET
ajfa-6000	16	12	role	role	NOUN
ajfa-6000	16	13	of	of	ADP
ajfa-6000	16	14	the	the	DET
ajfa-6000	16	15	non	non	ADJ
ajfa-6000	16	16	-	-	ADJ
ajfa-6000	16	17	independent	independent	ADJ
ajfa-6000	16	18	directors	director	NOUN
ajfa-6000	16	19	and	and	CCONJ
ajfa-6000	16	20	independent	independent	ADJ
ajfa-6000	16	21	directors	director	NOUN
ajfa-6000	16	22	,	,	PUNCT
ajfa-6000	16	23	in	in	ADP
ajfa-6000	16	24	undertaking	undertake	VERB
ajfa-6000	16	25	the	the	DET
ajfa-6000	16	26	duties	duty	NOUN
ajfa-6000	16	27	of	of	ADP
ajfa-6000	16	28	the	the	DET
ajfa-6000	16	29	decision	decision	NOUN
ajfa-6000	16	30	management	management	NOUN
ajfa-6000	16	31	and	and	CCONJ
ajfa-6000	16	32	decision	decision	NOUN
ajfa-6000	16	33	control	control	NOUN
ajfa-6000	16	34	,	,	PUNCT
ajfa-6000	16	35	and	and	CCONJ
ajfa-6000	16	36	she	she	PRON
ajfa-6000	16	37	required	require	VERB
ajfa-6000	16	38	some	some	DET
ajfa-6000	16	39	documents	document	NOUN
ajfa-6000	16	40	in	in	ADP
ajfa-6000	16	41	the	the	DET
ajfa-6000	16	42	case	case	NOUN
ajfa-6000	16	43	of	of	ADP
ajfa-6000	16	44	the	the	DET
ajfa-6000	16	45	value	value	NOUN
ajfa-6000	16	46	of	of	ADP
ajfa-6000	16	47	the	the	DET
ajfa-6000	16	48	presence	presence	NOUN
ajfa-6000	16	49	of	of	ADP
ajfa-6000	16	50	non	non	ADJ
ajfa-6000	16	51	-	-	ADJ
ajfa-6000	16	52	independent	independent	ADJ
ajfa-6000	16	53	directors	director	NOUN
ajfa-6000	16	54	in	in	ADP
ajfa-6000	16	55	control	control	NOUN
ajfa-6000	16	56	committees	committee	NOUN
ajfa-6000	16	57	such	such	ADJ
ajfa-6000	16	58	as	as	ADP
ajfa-6000	16	59	the	the	DET
ajfa-6000	16	60	audit	audit	NOUN
ajfa-6000	16	61	committee	committee	NOUN
ajfa-6000	16	62	and	and	CCONJ
ajfa-6000	16	63	supervisory	supervisory	ADJ
ajfa-6000	16	64	committee	committee	NOUN
ajfa-6000	16	65	to	to	ADP
ajfa-6000	16	66	the	the	DET
ajfa-6000	16	67	financial	financial	ADJ
ajfa-6000	16	68	reporting	reporting	NOUN
ajfa-6000	16	69	quality	quality	NOUN
ajfa-6000	16	70	(	(	PUNCT
ajfa-6000	16	71	nikoomaram	nikoomaram	PROPN
ajfa-6000	16	72	&	&	CCONJ
ajfa-6000	16	73	badavar	badavar	PROPN
ajfa-6000	16	74	nahandi	nahandi	PROPN
ajfa-6000	16	75	,	,	PUNCT
ajfa-6000	16	76	2009	2009	NUM
ajfa-6000	16	77	)	)	PUNCT
ajfa-6000	16	78	.	.	PUNCT
ajfa-6000	17	1	lakhal	lakhal	INTJ
ajfa-6000	17	2	(	(	PUNCT
ajfa-6000	17	3	2005	2005	NUM
ajfa-6000	17	4	)	)	PUNCT
ajfa-6000	17	5	examines	examine	VERB
ajfa-6000	17	6	the	the	DET
ajfa-6000	17	7	relationship	relationship	NOUN
ajfa-6000	17	8	between	between	ADP
ajfa-6000	17	9	the	the	DET
ajfa-6000	17	10	voluntary	voluntary	ADJ
ajfa-6000	17	11	disclosure	disclosure	NOUN
ajfa-6000	17	12	of	of	ADP
ajfa-6000	17	13	the	the	DET
ajfa-6000	17	14	french	french	ADJ
ajfa-6000	17	15	firms	firm	NOUN
ajfa-6000	17	16	’	’	PART
ajfa-6000	17	17	managers	manager	NOUN
ajfa-6000	17	18	and	and	CCONJ
ajfa-6000	17	19	the	the	DET
ajfa-6000	17	20	mechanisms	mechanism	NOUN
ajfa-6000	17	21	of	of	ADP
ajfa-6000	17	22	corporate	corporate	ADJ
ajfa-6000	17	23	governance	governance	NOUN
ajfa-6000	17	24	.	.	PUNCT
ajfa-6000	18	1	the	the	DET
ajfa-6000	18	2	results	result	NOUN
ajfa-6000	18	3	show	show	VERB
ajfa-6000	18	4	that	that	SCONJ
ajfa-6000	18	5	if	if	SCONJ
ajfa-6000	18	6	the	the	DET
ajfa-6000	18	7	ownership	ownership	NOUN
ajfa-6000	18	8	structure	structure	NOUN
ajfa-6000	18	9	is	be	AUX
ajfa-6000	18	10	pretty	pretty	ADV
ajfa-6000	18	11	dispersed	disperse	VERB
ajfa-6000	18	12	and	and	CCONJ
ajfa-6000	18	13	has	have	VERB
ajfa-6000	18	14	more	more	ADJ
ajfa-6000	18	15	non	non	ADJ
ajfa-6000	18	16	-	-	ADJ
ajfa-6000	18	17	independent	independent	ADJ
ajfa-6000	18	18	managers	manager	NOUN
ajfa-6000	18	19	on	on	ADP
ajfa-6000	18	20	board	board	NOUN
ajfa-6000	18	21	,	,	PUNCT
ajfa-6000	18	22	the	the	DET
ajfa-6000	18	23	level	level	NOUN
ajfa-6000	18	24	of	of	ADP
ajfa-6000	18	25	voluntary	voluntary	ADJ
ajfa-6000	18	26	disclosure	disclosure	NOUN
ajfa-6000	18	27	will	will	AUX
ajfa-6000	18	28	be	be	AUX
ajfa-6000	18	29	increased	increase	VERB
ajfa-6000	18	30	.	.	PUNCT
ajfa-6000	19	1	the	the	DET
ajfa-6000	19	2	duality	duality	NOUN
ajfa-6000	19	3	in	in	ADP
ajfa-6000	19	4	managing	manage	VERB
ajfa-6000	19	5	director	director	NOUN
ajfa-6000	19	6	’s	’s	PART
ajfa-6000	19	7	duties	duty	NOUN
ajfa-6000	19	8	will	will	AUX
ajfa-6000	19	9	probably	probably	ADV
ajfa-6000	19	10	decrease	decrease	VERB
ajfa-6000	19	11	the	the	DET
ajfa-6000	19	12	level	level	NOUN
ajfa-6000	19	13	of	of	ADP
ajfa-6000	19	14	the	the	DET
ajfa-6000	19	15	voluntary	voluntary	ADJ
ajfa-6000	19	16	disclosure	disclosure	NOUN
ajfa-6000	19	17	of	of	ADP
ajfa-6000	19	18	the	the	DET
ajfa-6000	19	19	information	information	NOUN
ajfa-6000	19	20	.	.	PUNCT
ajfa-6000	20	1	there	there	PRON
ajfa-6000	20	2	is	be	VERB
ajfa-6000	20	3	a	a	DET
ajfa-6000	20	4	small	small	ADJ
ajfa-6000	20	5	relationship	relationship	NOUN
ajfa-6000	20	6	among	among	ADP
ajfa-6000	20	7	the	the	DET
ajfa-6000	20	8	number	number	NOUN
ajfa-6000	20	9	of	of	ADP
ajfa-6000	20	10	the	the	DET
ajfa-6000	20	11	board	board	NOUN
ajfa-6000	20	12	independent	independent	ADJ
ajfa-6000	20	13	members	member	NOUN
ajfa-6000	20	14	and	and	CCONJ
ajfa-6000	20	15	making	make	VERB
ajfa-6000	20	16	decision	decision	NOUN
ajfa-6000	20	17	about	about	ADP
ajfa-6000	20	18	voluntary	voluntary	ADJ
ajfa-6000	20	19	disclosure	disclosure	NOUN
ajfa-6000	20	20	and	and	CCONJ
ajfa-6000	20	21	board	board	NOUN
ajfa-6000	20	22	size	size	NOUN
ajfa-6000	20	23	and	and	CCONJ
ajfa-6000	20	24	voluntary	voluntary	ADJ
ajfa-6000	20	25	disclosure	disclosure	NOUN
ajfa-6000	20	26	.	.	PUNCT
ajfa-6000	21	1	the	the	DET
ajfa-6000	21	2	results	result	NOUN
ajfa-6000	21	3	of	of	ADP
ajfa-6000	21	4	the	the	DET
ajfa-6000	21	5	research	research	NOUN
ajfa-6000	21	6	indicate	indicate	VERB
ajfa-6000	21	7	a	a	DET
ajfa-6000	21	8	negative	negative	ADJ
ajfa-6000	21	9	relationship	relationship	NOUN
ajfa-6000	21	10	between	between	ADP
ajfa-6000	21	11	board	board	NOUN
ajfa-6000	21	12	size	size	NOUN
ajfa-6000	21	13	and	and	CCONJ
ajfa-6000	21	14	voluntary	voluntary	ADJ
ajfa-6000	21	15	disclosure	disclosure	NOUN
ajfa-6000	21	16	which	which	PRON
ajfa-6000	21	17	is	be	AUX
ajfa-6000	21	18	not	not	PART
ajfa-6000	21	19	what	what	PRON
ajfa-6000	21	20	they	they	PRON
ajfa-6000	21	21	expected	expect	VERB
ajfa-6000	21	22	.	.	PUNCT
ajfa-6000	22	1	the	the	DET
ajfa-6000	22	2	relationship	relationship	NOUN
ajfa-6000	22	3	between	between	ADP
ajfa-6000	22	4	the	the	DET
ajfa-6000	22	5	firm	firm	ADJ
ajfa-6000	22	6	characteristics	characteristic	NOUN
ajfa-6000	22	7	,	,	PUNCT
ajfa-6000	22	8	the	the	DET
ajfa-6000	22	9	corporate	corporate	ADJ
ajfa-6000	22	10	governance	governance	NOUN
ajfa-6000	22	11	rules	rule	NOUN
ajfa-6000	22	12	and	and	CCONJ
ajfa-6000	22	13	the	the	DET
ajfa-6000	22	14	level	level	NOUN
ajfa-6000	22	15	of	of	ADP
ajfa-6000	22	16	voluntary	voluntary	ADJ
ajfa-6000	22	17	disclosure	disclosure	NOUN
ajfa-6000	22	18	in	in	ADP
ajfa-6000	22	19	spain	spain	PROPN
ajfa-6000	22	20	was	be	AUX
ajfa-6000	22	21	explored	explore	VERB
ajfa-6000	22	22	by	by	ADP
ajfa-6000	22	23	babío	babío	ADJ
ajfa-6000	22	24	arcay	arcay	PROPN
ajfa-6000	22	25	and	and	CCONJ
ajfa-6000	22	26	muiño	muiño	ADJ
ajfa-6000	22	27	vázquez	vázquez	NOUN
ajfa-6000	22	28	(	(	PUNCT
ajfa-6000	22	29	2005	2005	NUM
ajfa-6000	22	30	)	)	PUNCT
ajfa-6000	22	31	.	.	PUNCT
ajfa-6000	23	1	the	the	DET
ajfa-6000	23	2	results	result	NOUN
ajfa-6000	23	3	of	of	ADP
ajfa-6000	23	4	the	the	DET
ajfa-6000	23	5	study	study	NOUN
ajfa-6000	23	6	show	show	VERB
ajfa-6000	23	7	that	that	SCONJ
ajfa-6000	23	8	the	the	DET
ajfa-6000	23	9	ratio	ratio	NOUN
ajfa-6000	23	10	of	of	ADP
ajfa-6000	23	11	independent	independent	ADJ
ajfa-6000	23	12	directors	director	NOUN
ajfa-6000	23	13	on	on	ADP
ajfa-6000	23	14	the	the	DET
ajfa-6000	23	15	board	board	NOUN
ajfa-6000	23	16	of	of	ADP
ajfa-6000	23	17	directors	director	NOUN
ajfa-6000	23	18	,	,	PUNCT
ajfa-6000	23	19	the	the	DET
ajfa-6000	23	20	existence	existence	NOUN
ajfa-6000	23	21	of	of	ADP
ajfa-6000	23	22	the	the	DET
ajfa-6000	23	23	audit	audit	NOUN
ajfa-6000	23	24	committee	committee	NOUN
ajfa-6000	23	25	in	in	ADP
ajfa-6000	23	26	the	the	DET
ajfa-6000	23	27	firm	firm	NOUN
ajfa-6000	23	28	and	and	CCONJ
ajfa-6000	23	29	the	the	DET
ajfa-6000	23	30	cooperation	cooperation	NOUN
ajfa-6000	23	31	of	of	ADP
ajfa-6000	23	32	the	the	DET
ajfa-6000	23	33	board	board	NOUN
ajfa-6000	23	34	of	of	ADP
ajfa-6000	23	35	directors	director	NOUN
ajfa-6000	23	36	in	in	ADP
ajfa-6000	23	37	the	the	DET
ajfa-6000	23	38	firm	firm	ADJ
ajfa-6000	23	39	investment	investment	NOUN
ajfa-6000	23	40	and	and	CCONJ
ajfa-6000	23	41	also	also	ADV
ajfa-6000	23	42	offering	offer	VERB
ajfa-6000	23	43	the	the	DET
ajfa-6000	23	44	stock	stock	NOUN
ajfa-6000	23	45	option	option	NOUN
ajfa-6000	23	46	plans	plan	NOUN
ajfa-6000	23	47	to	to	ADP
ajfa-6000	23	48	the	the	DET
ajfa-6000	23	49	managers	manager	NOUN
ajfa-6000	23	50	as	as	ADP
ajfa-6000	23	51	the	the	DET
ajfa-6000	23	52	fee	fee	NOUN
ajfa-6000	23	53	,	,	PUNCT
ajfa-6000	23	54	are	be	AUX
ajfa-6000	23	55	related	relate	VERB
ajfa-6000	23	56	to	to	ADP
ajfa-6000	23	57	the	the	DET
ajfa-6000	23	58	disclosure	disclosure	NOUN
ajfa-6000	23	59	.	.	PUNCT
ajfa-6000	24	1	cheng	cheng	PROPN
ajfa-6000	24	2	and	and	CCONJ
ajfa-6000	24	3	courtenay	courtenay	PROPN
ajfa-6000	24	4	(	(	PUNCT
ajfa-6000	24	5	2006	2006	NUM
ajfa-6000	24	6	)	)	PUNCT
ajfa-6000	24	7	analyze	analyze	VERB
ajfa-6000	24	8	the	the	DET
ajfa-6000	24	9	asian	asian	ADJ
ajfa-6000	24	10	journal	journal	NOUN
ajfa-6000	24	11	of	of	ADP
ajfa-6000	24	12	finance	finance	PROPN
ajfa-6000	24	13	&	&	CCONJ
ajfa-6000	24	14	accounting	accounting	PROPN
ajfa-6000	24	15	issn	issn	PROPN
ajfa-6000	24	16	1946	1946	NUM
ajfa-6000	24	17	-	-	PUNCT
ajfa-6000	24	18	052x	052x	PROPN
ajfa-6000	24	19	2014	2014	NUM
ajfa-6000	24	20	,	,	PUNCT
ajfa-6000	24	21	vol	vol	NOUN
ajfa-6000	24	22	.	.	PROPN
ajfa-6000	24	23	6	6	NUM
ajfa-6000	24	24	,	,	PUNCT
ajfa-6000	24	25	no	no	INTJ
ajfa-6000	24	26	.	.	NOUN
ajfa-6000	24	27	2	2	NUM
ajfa-6000	24	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6000	24	29	77	77	NUM
ajfa-6000	24	30	relationship	relationship	NOUN
ajfa-6000	24	31	between	between	ADP
ajfa-6000	24	32	the	the	DET
ajfa-6000	24	33	ratio	ratio	NOUN
ajfa-6000	24	34	of	of	ADP
ajfa-6000	24	35	independent	independent	ADJ
ajfa-6000	24	36	directors	director	NOUN
ajfa-6000	24	37	on	on	ADP
ajfa-6000	24	38	the	the	DET
ajfa-6000	24	39	board	board	NOUN
ajfa-6000	24	40	of	of	ADP
ajfa-6000	24	41	directors	director	NOUN
ajfa-6000	24	42	,	,	PUNCT
ajfa-6000	24	43	the	the	DET
ajfa-6000	24	44	board	board	NOUN
ajfa-6000	24	45	size	size	NOUN
ajfa-6000	24	46	and	and	CCONJ
ajfa-6000	24	47	also	also	ADV
ajfa-6000	24	48	the	the	DET
ajfa-6000	24	49	duality	duality	NOUN
ajfa-6000	24	50	of	of	ADP
ajfa-6000	24	51	the	the	DET
ajfa-6000	24	52	managing	manage	VERB
ajfa-6000	24	53	director	director	NOUN
ajfa-6000	24	54	’s	’s	PART
ajfa-6000	24	55	duties	duty	NOUN
ajfa-6000	24	56	with	with	ADP
ajfa-6000	24	57	voluntary	voluntary	ADJ
ajfa-6000	24	58	disclosure	disclosure	NOUN
ajfa-6000	24	59	.	.	PUNCT
ajfa-6000	25	1	the	the	DET
ajfa-6000	25	2	results	result	NOUN
ajfa-6000	25	3	indicate	indicate	VERB
ajfa-6000	25	4	that	that	SCONJ
ajfa-6000	25	5	the	the	DET
ajfa-6000	25	6	ratio	ratio	NOUN
ajfa-6000	25	7	of	of	ADP
ajfa-6000	25	8	the	the	DET
ajfa-6000	25	9	independent	independent	ADJ
ajfa-6000	25	10	directors	director	NOUN
ajfa-6000	25	11	is	be	AUX
ajfa-6000	25	12	directly	directly	ADV
ajfa-6000	25	13	related	relate	VERB
ajfa-6000	25	14	to	to	ADP
ajfa-6000	25	15	the	the	DET
ajfa-6000	25	16	level	level	NOUN
ajfa-6000	25	17	of	of	ADP
ajfa-6000	25	18	voluntary	voluntary	ADJ
ajfa-6000	25	19	disclosure	disclosure	NOUN
ajfa-6000	25	20	and	and	CCONJ
ajfa-6000	25	21	also	also	ADV
ajfa-6000	25	22	the	the	DET
ajfa-6000	25	23	board	board	NOUN
ajfa-6000	25	24	size	size	NOUN
ajfa-6000	25	25	and	and	CCONJ
ajfa-6000	25	26	the	the	DET
ajfa-6000	25	27	duality	duality	NOUN
ajfa-6000	25	28	of	of	ADP
ajfa-6000	25	29	the	the	DET
ajfa-6000	25	30	managing	manage	VERB
ajfa-6000	25	31	director	director	NOUN
ajfa-6000	25	32	’s	’s	PART
ajfa-6000	25	33	duties	duty	NOUN
ajfa-6000	25	34	are	be	AUX
ajfa-6000	25	35	not	not	PART
ajfa-6000	25	36	related	relate	VERB
ajfa-6000	25	37	to	to	ADP
ajfa-6000	25	38	the	the	DET
ajfa-6000	25	39	voluntary	voluntary	ADJ
ajfa-6000	25	40	disclosure	disclosure	NOUN
ajfa-6000	25	41	.	.	PUNCT
ajfa-6000	26	1	akhtaruddin	akhtaruddin	PROPN
ajfa-6000	26	2	,	,	PUNCT
ajfa-6000	26	3	hossain	hossain	PROPN
ajfa-6000	26	4	,	,	PUNCT
ajfa-6000	26	5	hossain	hossain	PROPN
ajfa-6000	26	6	,	,	PUNCT
ajfa-6000	26	7	and	and	CCONJ
ajfa-6000	26	8	yao	yao	PROPN
ajfa-6000	26	9	(	(	PUNCT
ajfa-6000	26	10	2009	2009	NUM
ajfa-6000	26	11	)	)	PUNCT
ajfa-6000	26	12	investigate	investigate	VERB
ajfa-6000	26	13	the	the	DET
ajfa-6000	26	14	relationship	relationship	NOUN
ajfa-6000	26	15	between	between	ADP
ajfa-6000	26	16	corporate	corporate	ADJ
ajfa-6000	26	17	governance	governance	NOUN
ajfa-6000	26	18	and	and	CCONJ
ajfa-6000	26	19	voluntary	voluntary	ADJ
ajfa-6000	26	20	disclosure	disclosure	NOUN
ajfa-6000	26	21	of	of	ADP
ajfa-6000	26	22	information	information	NOUN
ajfa-6000	26	23	in	in	ADP
ajfa-6000	26	24	annual	annual	ADJ
ajfa-6000	26	25	reports	report	NOUN
ajfa-6000	26	26	.	.	PUNCT
ajfa-6000	27	1	the	the	DET
ajfa-6000	27	2	results	result	NOUN
ajfa-6000	27	3	demonstrate	demonstrate	VERB
ajfa-6000	27	4	that	that	SCONJ
ajfa-6000	27	5	there	there	PRON
ajfa-6000	27	6	is	be	VERB
ajfa-6000	27	7	a	a	DET
ajfa-6000	27	8	positive	positive	ADJ
ajfa-6000	27	9	association	association	NOUN
ajfa-6000	27	10	between	between	ADP
ajfa-6000	27	11	the	the	DET
ajfa-6000	27	12	board	board	NOUN
ajfa-6000	27	13	size	size	NOUN
ajfa-6000	27	14	and	and	CCONJ
ajfa-6000	27	15	the	the	DET
ajfa-6000	27	16	voluntary	voluntary	ADJ
ajfa-6000	27	17	disclosure	disclosure	NOUN
ajfa-6000	27	18	of	of	ADP
ajfa-6000	27	19	the	the	DET
ajfa-6000	27	20	information	information	NOUN
ajfa-6000	27	21	and	and	CCONJ
ajfa-6000	27	22	also	also	ADV
ajfa-6000	27	23	between	between	ADP
ajfa-6000	27	24	the	the	DET
ajfa-6000	27	25	number	number	NOUN
ajfa-6000	27	26	of	of	ADP
ajfa-6000	27	27	the	the	DET
ajfa-6000	27	28	independent	independent	ADJ
ajfa-6000	27	29	managers	manager	NOUN
ajfa-6000	27	30	and	and	CCONJ
ajfa-6000	27	31	voluntary	voluntary	ADJ
ajfa-6000	27	32	disclosure	disclosure	NOUN
ajfa-6000	27	33	of	of	ADP
ajfa-6000	27	34	information	information	NOUN
ajfa-6000	27	35	.	.	PUNCT
ajfa-6000	28	1	nevertheless	nevertheless	ADV
ajfa-6000	28	2	,	,	PUNCT
ajfa-6000	28	3	the	the	DET
ajfa-6000	28	4	level	level	NOUN
ajfa-6000	28	5	of	of	ADP
ajfa-6000	28	6	the	the	DET
ajfa-6000	28	7	voluntary	voluntary	ADJ
ajfa-6000	28	8	disclosure	disclosure	NOUN
ajfa-6000	28	9	has	have	VERB
ajfa-6000	28	10	a	a	DET
ajfa-6000	28	11	negative	negative	ADJ
ajfa-6000	28	12	relationship	relationship	NOUN
ajfa-6000	28	13	with	with	ADP
ajfa-6000	28	14	family	family	NOUN
ajfa-6000	28	15	control	control	NOUN
ajfa-6000	28	16	,	,	PUNCT
ajfa-6000	28	17	but	but	CCONJ
ajfa-6000	28	18	there	there	PRON
ajfa-6000	28	19	is	be	VERB
ajfa-6000	28	20	no	no	DET
ajfa-6000	28	21	relationship	relationship	NOUN
ajfa-6000	28	22	between	between	ADP
ajfa-6000	28	23	the	the	DET
ajfa-6000	28	24	ratio	ratio	NOUN
ajfa-6000	28	25	of	of	ADP
ajfa-6000	28	26	the	the	DET
ajfa-6000	28	27	audit	audit	NOUN
ajfa-6000	28	28	committee	committee	NOUN
ajfa-6000	28	29	members	member	NOUN
ajfa-6000	28	30	to	to	PART
ajfa-6000	28	31	total	total	ADJ
ajfa-6000	28	32	number	number	NOUN
ajfa-6000	28	33	of	of	ADP
ajfa-6000	28	34	directors	director	NOUN
ajfa-6000	28	35	on	on	ADP
ajfa-6000	28	36	the	the	DET
ajfa-6000	28	37	board	board	NOUN
ajfa-6000	28	38	and	and	CCONJ
ajfa-6000	28	39	voluntary	voluntary	ADJ
ajfa-6000	28	40	disclosure	disclosure	NOUN
ajfa-6000	28	41	of	of	ADP
ajfa-6000	28	42	information	information	NOUN
ajfa-6000	28	43	.	.	PUNCT
ajfa-6000	29	1	sajadi	sajadi	NOUN
ajfa-6000	29	2	,	,	PUNCT
ajfa-6000	29	3	zaranejad	zaranejad	NOUN
ajfa-6000	29	4	,	,	PUNCT
ajfa-6000	29	5	and	and	CCONJ
ajfa-6000	29	6	jafari	jafari	ADJ
ajfa-6000	29	7	(	(	PUNCT
ajfa-6000	29	8	2009	2009	NUM
ajfa-6000	29	9	)	)	PUNCT
ajfa-6000	29	10	investigate	investigate	VERB
ajfa-6000	29	11	the	the	DET
ajfa-6000	29	12	non	non	ADJ
ajfa-6000	29	13	-	-	ADJ
ajfa-6000	29	14	financial	financial	ADJ
ajfa-6000	29	15	characteristics	characteristic	NOUN
ajfa-6000	29	16	effectiveness	effectiveness	NOUN
ajfa-6000	29	17	to	to	ADP
ajfa-6000	29	18	the	the	DET
ajfa-6000	29	19	quality	quality	NOUN
ajfa-6000	29	20	of	of	ADP
ajfa-6000	29	21	the	the	DET
ajfa-6000	29	22	financial	financial	ADJ
ajfa-6000	29	23	reporting	reporting	NOUN
ajfa-6000	29	24	in	in	ADP
ajfa-6000	29	25	accepted	accepted	ADJ
ajfa-6000	29	26	firms	firm	NOUN
ajfa-6000	29	27	on	on	ADP
ajfa-6000	29	28	tehran	tehran	PROPN
ajfa-6000	29	29	stock	stock	PROPN
ajfa-6000	29	30	exchange	exchange	PROPN
ajfa-6000	29	31	.	.	PUNCT
ajfa-6000	30	1	the	the	DET
ajfa-6000	30	2	results	result	NOUN
ajfa-6000	30	3	reveal	reveal	VERB
ajfa-6000	30	4	that	that	SCONJ
ajfa-6000	30	5	the	the	DET
ajfa-6000	30	6	size	size	NOUN
ajfa-6000	30	7	of	of	ADP
ajfa-6000	30	8	the	the	DET
ajfa-6000	30	9	firm	firm	NOUN
ajfa-6000	30	10	,	,	PUNCT
ajfa-6000	30	11	the	the	DET
ajfa-6000	30	12	age	age	NOUN
ajfa-6000	30	13	of	of	ADP
ajfa-6000	30	14	the	the	DET
ajfa-6000	30	15	firm	firm	NOUN
ajfa-6000	30	16	and	and	CCONJ
ajfa-6000	30	17	the	the	DET
ajfa-6000	30	18	type	type	NOUN
ajfa-6000	30	19	of	of	ADP
ajfa-6000	30	20	the	the	DET
ajfa-6000	30	21	industry	industry	NOUN
ajfa-6000	30	22	have	have	VERB
ajfa-6000	30	23	a	a	DET
ajfa-6000	30	24	positive	positive	ADJ
ajfa-6000	30	25	and	and	CCONJ
ajfa-6000	30	26	significant	significant	ADJ
ajfa-6000	30	27	relationship	relationship	NOUN
ajfa-6000	30	28	and	and	CCONJ
ajfa-6000	30	29	the	the	DET
ajfa-6000	30	30	ownership	ownership	NOUN
ajfa-6000	30	31	structure	structure	NOUN
ajfa-6000	30	32	has	have	VERB
ajfa-6000	30	33	a	a	DET
ajfa-6000	30	34	negative	negative	ADJ
ajfa-6000	30	35	relationship	relationship	NOUN
ajfa-6000	30	36	with	with	ADP
ajfa-6000	30	37	the	the	DET
ajfa-6000	30	38	financial	financial	ADJ
ajfa-6000	30	39	reporting	reporting	NOUN
ajfa-6000	30	40	quality	quality	NOUN
ajfa-6000	30	41	,	,	PUNCT
ajfa-6000	30	42	but	but	CCONJ
ajfa-6000	30	43	type	type	NOUN
ajfa-6000	30	44	of	of	ADP
ajfa-6000	30	45	audit	audit	NOUN
ajfa-6000	30	46	firm	firm	NOUN
ajfa-6000	30	47	is	be	AUX
ajfa-6000	30	48	not	not	PART
ajfa-6000	30	49	significantly	significantly	ADV
ajfa-6000	30	50	associated	associate	VERB
ajfa-6000	30	51	with	with	ADP
ajfa-6000	30	52	financial	financial	ADJ
ajfa-6000	30	53	reporting	reporting	NOUN
ajfa-6000	30	54	quality	quality	NOUN
ajfa-6000	30	55	.	.	PUNCT
ajfa-6000	31	1	khodadadi	khodadadi	PROPN
ajfa-6000	31	2	,	,	PUNCT
ajfa-6000	31	3	khazami	khazami	PROPN
ajfa-6000	31	4	,	,	PUNCT
ajfa-6000	31	5	and	and	CCONJ
ajfa-6000	31	6	aflatooni	aflatooni	PROPN
ajfa-6000	31	7	(	(	PUNCT
ajfa-6000	31	8	2010	2010	NUM
ajfa-6000	31	9	)	)	PUNCT
ajfa-6000	31	10	explore	explore	VERB
ajfa-6000	31	11	“	"	PUNCT
ajfa-6000	31	12	the	the	DET
ajfa-6000	31	13	effect	effect	NOUN
ajfa-6000	31	14	of	of	ADP
ajfa-6000	31	15	corporate	corporate	ADJ
ajfa-6000	31	16	governance	governance	NOUN
ajfa-6000	31	17	structure	structure	NOUN
ajfa-6000	31	18	on	on	ADP
ajfa-6000	31	19	the	the	DET
ajfa-6000	31	20	extent	extent	NOUN
ajfa-6000	31	21	of	of	ADP
ajfa-6000	31	22	voluntary	voluntary	ADJ
ajfa-6000	31	23	disclosure	disclosure	NOUN
ajfa-6000	31	24	in	in	ADP
ajfa-6000	31	25	iran	iran	PROPN
ajfa-6000	31	26	”	"	PUNCT
ajfa-6000	31	27	.	.	PUNCT
ajfa-6000	32	1	in	in	ADP
ajfa-6000	32	2	their	their	PRON
ajfa-6000	32	3	study	study	NOUN
ajfa-6000	32	4	,	,	PUNCT
ajfa-6000	32	5	the	the	DET
ajfa-6000	32	6	corporate	corporate	ADJ
ajfa-6000	32	7	governance	governance	NOUN
ajfa-6000	32	8	mechanisms	mechanism	NOUN
ajfa-6000	32	9	were	be	AUX
ajfa-6000	32	10	the	the	DET
ajfa-6000	32	11	ratio	ratio	NOUN
ajfa-6000	32	12	of	of	ADP
ajfa-6000	32	13	the	the	DET
ajfa-6000	32	14	independent	independent	ADJ
ajfa-6000	32	15	directors	director	NOUN
ajfa-6000	32	16	on	on	ADP
ajfa-6000	32	17	the	the	DET
ajfa-6000	32	18	board	board	NOUN
ajfa-6000	32	19	of	of	ADP
ajfa-6000	32	20	directors	director	NOUN
ajfa-6000	32	21	,	,	PUNCT
ajfa-6000	32	22	the	the	DET
ajfa-6000	32	23	percentage	percentage	NOUN
ajfa-6000	32	24	of	of	ADP
ajfa-6000	32	25	the	the	DET
ajfa-6000	32	26	institutional	institutional	ADJ
ajfa-6000	32	27	investors	investor	NOUN
ajfa-6000	32	28	and	and	CCONJ
ajfa-6000	32	29	the	the	DET
ajfa-6000	32	30	duality	duality	NOUN
ajfa-6000	32	31	of	of	ADP
ajfa-6000	32	32	the	the	DET
ajfa-6000	32	33	managing	manage	VERB
ajfa-6000	32	34	director	director	NOUN
ajfa-6000	32	35	and	and	CCONJ
ajfa-6000	32	36	the	the	DET
ajfa-6000	32	37	chairman	chairman	NOUN
ajfa-6000	32	38	of	of	ADP
ajfa-6000	32	39	board	board	NOUN
ajfa-6000	32	40	of	of	ADP
ajfa-6000	32	41	directors	director	NOUN
ajfa-6000	32	42	’	'	PUNCT
ajfa-6000	32	43	duties	duty	NOUN
ajfa-6000	32	44	.	.	PUNCT
ajfa-6000	33	1	using	use	VERB
ajfa-6000	33	2	a	a	DET
ajfa-6000	33	3	sample	sample	NOUN
ajfa-6000	33	4	of	of	ADP
ajfa-6000	33	5	106	106	NUM
ajfa-6000	33	6	accepted	accepted	ADJ
ajfa-6000	33	7	firms	firm	NOUN
ajfa-6000	33	8	on	on	ADP
ajfa-6000	33	9	tehran	tehran	PROPN
ajfa-6000	33	10	stock	stock	PROPN
ajfa-6000	33	11	exchange	exchange	PROPN
ajfa-6000	33	12	(	(	PUNCT
ajfa-6000	33	13	tse	tse	PROPN
ajfa-6000	33	14	)	)	PUNCT
ajfa-6000	33	15	during	during	ADP
ajfa-6000	33	16	period	period	NOUN
ajfa-6000	33	17	from	from	ADP
ajfa-6000	33	18	2001	2001	NUM
ajfa-6000	33	19	to	to	ADP
ajfa-6000	33	20	2005	2005	NUM
ajfa-6000	33	21	,	,	PUNCT
ajfa-6000	33	22	the	the	DET
ajfa-6000	33	23	results	result	NOUN
ajfa-6000	33	24	indicate	indicate	VERB
ajfa-6000	33	25	that	that	SCONJ
ajfa-6000	33	26	there	there	PRON
ajfa-6000	33	27	is	be	VERB
ajfa-6000	33	28	a	a	DET
ajfa-6000	33	29	significant	significant	ADJ
ajfa-6000	33	30	relationship	relationship	NOUN
ajfa-6000	33	31	between	between	ADP
ajfa-6000	33	32	the	the	DET
ajfa-6000	33	33	ratio	ratio	NOUN
ajfa-6000	33	34	of	of	ADP
ajfa-6000	33	35	the	the	DET
ajfa-6000	33	36	independent	independent	ADJ
ajfa-6000	33	37	directors	director	NOUN
ajfa-6000	33	38	and	and	CCONJ
ajfa-6000	33	39	duality	duality	NOUN
ajfa-6000	33	40	in	in	ADP
ajfa-6000	33	41	the	the	DET
ajfa-6000	33	42	managing	manage	VERB
ajfa-6000	33	43	director	director	NOUN
ajfa-6000	33	44	’s	’s	PART
ajfa-6000	33	45	duties	duty	NOUN
ajfa-6000	33	46	with	with	ADP
ajfa-6000	33	47	the	the	DET
ajfa-6000	33	48	level	level	NOUN
ajfa-6000	33	49	of	of	ADP
ajfa-6000	33	50	voluntary	voluntary	ADJ
ajfa-6000	33	51	disclosure	disclosure	NOUN
ajfa-6000	33	52	.	.	PUNCT
ajfa-6000	34	1	in	in	ADP
ajfa-6000	34	2	addition	addition	NOUN
ajfa-6000	34	3	,	,	PUNCT
ajfa-6000	34	4	the	the	DET
ajfa-6000	34	5	results	result	NOUN
ajfa-6000	34	6	document	document	VERB
ajfa-6000	34	7	a	a	DET
ajfa-6000	34	8	significant	significant	ADJ
ajfa-6000	34	9	association	association	NOUN
ajfa-6000	34	10	between	between	ADP
ajfa-6000	34	11	the	the	DET
ajfa-6000	34	12	percentage	percentage	NOUN
ajfa-6000	34	13	of	of	ADP
ajfa-6000	34	14	the	the	DET
ajfa-6000	34	15	institutional	institutional	ADJ
ajfa-6000	34	16	investors	investor	NOUN
ajfa-6000	34	17	and	and	CCONJ
ajfa-6000	34	18	the	the	DET
ajfa-6000	34	19	level	level	NOUN
ajfa-6000	34	20	of	of	ADP
ajfa-6000	34	21	voluntary	voluntary	ADJ
ajfa-6000	34	22	disclosure	disclosure	NOUN
ajfa-6000	34	23	of	of	ADP
ajfa-6000	34	24	information	information	NOUN
ajfa-6000	34	25	.	.	PUNCT
ajfa-6000	35	1	using	use	VERB
ajfa-6000	35	2	a	a	DET
ajfa-6000	35	3	sample	sample	NOUN
ajfa-6000	35	4	of	of	ADP
ajfa-6000	35	5	accepted	accept	VERB
ajfa-6000	35	6	firms	firm	NOUN
ajfa-6000	35	7	on	on	ADP
ajfa-6000	35	8	tehran	tehran	PROPN
ajfa-6000	35	9	stock	stock	PROPN
ajfa-6000	35	10	exchange	exchange	PROPN
ajfa-6000	35	11	over	over	ADP
ajfa-6000	35	12	the	the	DET
ajfa-6000	35	13	period	period	NOUN
ajfa-6000	35	14	from	from	ADP
ajfa-6000	35	15	2002	2002	NUM
ajfa-6000	35	16	to	to	ADP
ajfa-6000	35	17	2009	2009	NUM
ajfa-6000	35	18	,	,	PUNCT
ajfa-6000	35	19	khoshbakht	khoshbakht	VERB
ajfa-6000	35	20	and	and	CCONJ
ajfa-6000	35	21	mohammadzadeh	mohammadzadeh	PROPN
ajfa-6000	35	22	salteh	salteh	NOUN
ajfa-6000	35	23	(	(	PUNCT
ajfa-6000	35	24	2011	2011	NUM
ajfa-6000	35	25	)	)	PUNCT
ajfa-6000	35	26	investigate	investigate	VERB
ajfa-6000	35	27	the	the	DET
ajfa-6000	35	28	relationship	relationship	NOUN
ajfa-6000	35	29	between	between	ADP
ajfa-6000	35	30	the	the	DET
ajfa-6000	35	31	corporate	corporate	ADJ
ajfa-6000	35	32	governance	governance	NOUN
ajfa-6000	35	33	mechanisms	mechanism	NOUN
ajfa-6000	35	34	and	and	CCONJ
ajfa-6000	35	35	the	the	DET
ajfa-6000	35	36	discretionary	discretionary	ADJ
ajfa-6000	35	37	disclosure	disclosure	NOUN
ajfa-6000	35	38	of	of	ADP
ajfa-6000	35	39	information	information	NOUN
ajfa-6000	35	40	.	.	PUNCT
ajfa-6000	36	1	in	in	ADP
ajfa-6000	36	2	their	their	PRON
ajfa-6000	36	3	study	study	NOUN
ajfa-6000	36	4	,	,	PUNCT
ajfa-6000	36	5	the	the	DET
ajfa-6000	36	6	corporate	corporate	ADJ
ajfa-6000	36	7	governance	governance	NOUN
ajfa-6000	36	8	mechanisms	mechanism	NOUN
ajfa-6000	36	9	include	include	VERB
ajfa-6000	36	10	the	the	DET
ajfa-6000	36	11	percentage	percentage	NOUN
ajfa-6000	36	12	of	of	ADP
ajfa-6000	36	13	the	the	DET
ajfa-6000	36	14	board	board	NOUN
ajfa-6000	36	15	independent	independent	ADJ
ajfa-6000	36	16	members	member	NOUN
ajfa-6000	36	17	,	,	PUNCT
ajfa-6000	36	18	the	the	DET
ajfa-6000	36	19	ownership	ownership	NOUN
ajfa-6000	36	20	concentration	concentration	NOUN
ajfa-6000	36	21	,	,	PUNCT
ajfa-6000	36	22	institutional	institutional	ADJ
ajfa-6000	36	23	ownership	ownership	NOUN
ajfa-6000	36	24	,	,	PUNCT
ajfa-6000	36	25	free	free	ADJ
ajfa-6000	36	26	floating	float	VERB
ajfa-6000	36	27	stocks	stock	NOUN
ajfa-6000	36	28	and	and	CCONJ
ajfa-6000	36	29	the	the	DET
ajfa-6000	36	30	type	type	NOUN
ajfa-6000	36	31	of	of	ADP
ajfa-6000	36	32	the	the	DET
ajfa-6000	36	33	firm	firm	ADJ
ajfa-6000	36	34	auditor	auditor	NOUN
ajfa-6000	36	35	.	.	PUNCT
ajfa-6000	37	1	the	the	DET
ajfa-6000	37	2	results	result	NOUN
ajfa-6000	37	3	reveal	reveal	VERB
ajfa-6000	37	4	that	that	SCONJ
ajfa-6000	37	5	the	the	DET
ajfa-6000	37	6	relationship	relationship	NOUN
ajfa-6000	37	7	between	between	ADP
ajfa-6000	37	8	the	the	DET
ajfa-6000	37	9	percentage	percentage	NOUN
ajfa-6000	37	10	of	of	ADP
ajfa-6000	37	11	the	the	DET
ajfa-6000	37	12	independent	independent	ADJ
ajfa-6000	37	13	directors	director	NOUN
ajfa-6000	37	14	on	on	ADP
ajfa-6000	37	15	board	board	NOUN
ajfa-6000	37	16	and	and	CCONJ
ajfa-6000	37	17	institutional	institutional	ADJ
ajfa-6000	37	18	ownership	ownership	NOUN
ajfa-6000	37	19	with	with	ADP
ajfa-6000	37	20	the	the	DET
ajfa-6000	37	21	level	level	NOUN
ajfa-6000	37	22	of	of	ADP
ajfa-6000	37	23	the	the	DET
ajfa-6000	37	24	discretionary	discretionary	ADJ
ajfa-6000	37	25	disclosure	disclosure	NOUN
ajfa-6000	37	26	of	of	ADP
ajfa-6000	37	27	information	information	NOUN
ajfa-6000	37	28	in	in	ADP
ajfa-6000	37	29	the	the	DET
ajfa-6000	37	30	firms	firm	NOUN
ajfa-6000	37	31	is	be	AUX
ajfa-6000	37	32	significant	significant	ADJ
ajfa-6000	37	33	,	,	PUNCT
ajfa-6000	37	34	but	but	CCONJ
ajfa-6000	37	35	they	they	PRON
ajfa-6000	37	36	report	report	VERB
ajfa-6000	37	37	no	no	DET
ajfa-6000	37	38	significant	significant	ADJ
ajfa-6000	37	39	relationship	relationship	NOUN
ajfa-6000	37	40	between	between	ADP
ajfa-6000	37	41	three	three	NUM
ajfa-6000	37	42	mechanisms	mechanism	NOUN
ajfa-6000	37	43	of	of	ADP
ajfa-6000	37	44	the	the	DET
ajfa-6000	37	45	corporate	corporate	ADJ
ajfa-6000	37	46	governance	governance	NOUN
ajfa-6000	37	47	such	such	ADJ
ajfa-6000	37	48	as	as	ADP
ajfa-6000	37	49	ownership	ownership	NOUN
ajfa-6000	37	50	concentration	concentration	NOUN
ajfa-6000	37	51	,	,	PUNCT
ajfa-6000	37	52	free	free	ADJ
ajfa-6000	37	53	floating	float	VERB
ajfa-6000	37	54	stocks	stock	NOUN
ajfa-6000	37	55	and	and	CCONJ
ajfa-6000	37	56	the	the	DET
ajfa-6000	37	57	type	type	NOUN
ajfa-6000	37	58	of	of	ADP
ajfa-6000	37	59	the	the	DET
ajfa-6000	37	60	firm	firm	ADJ
ajfa-6000	37	61	auditor	auditor	NOUN
ajfa-6000	37	62	and	and	CCONJ
ajfa-6000	37	63	the	the	DET
ajfa-6000	37	64	level	level	NOUN
ajfa-6000	37	65	of	of	ADP
ajfa-6000	37	66	the	the	DET
ajfa-6000	37	67	discretionary	discretionary	ADJ
ajfa-6000	37	68	disclosure	disclosure	NOUN
ajfa-6000	37	69	of	of	ADP
ajfa-6000	37	70	information	information	NOUN
ajfa-6000	37	71	.	.	PUNCT
ajfa-6000	38	1	aburaya	aburaya	NOUN
ajfa-6000	38	2	(	(	PUNCT
ajfa-6000	38	3	2012	2012	NUM
ajfa-6000	38	4	)	)	PUNCT
ajfa-6000	38	5	examines	examine	VERB
ajfa-6000	38	6	the	the	DET
ajfa-6000	38	7	relationship	relationship	NOUN
ajfa-6000	38	8	between	between	ADP
ajfa-6000	38	9	the	the	DET
ajfa-6000	38	10	corporate	corporate	ADJ
ajfa-6000	38	11	governance	governance	NOUN
ajfa-6000	38	12	and	and	CCONJ
ajfa-6000	38	13	the	the	DET
ajfa-6000	38	14	environmental	environmental	ADJ
ajfa-6000	38	15	disclosure	disclosure	NOUN
ajfa-6000	38	16	quality	quality	NOUN
ajfa-6000	38	17	of	of	ADP
ajfa-6000	38	18	the	the	DET
ajfa-6000	38	19	firm	firm	NOUN
ajfa-6000	38	20	.	.	PUNCT
ajfa-6000	39	1	the	the	DET
ajfa-6000	39	2	results	result	NOUN
ajfa-6000	39	3	designate	designate	ADJ
ajfa-6000	39	4	that	that	SCONJ
ajfa-6000	39	5	there	there	PRON
ajfa-6000	39	6	is	be	VERB
ajfa-6000	39	7	significant	significant	ADJ
ajfa-6000	39	8	association	association	NOUN
ajfa-6000	39	9	between	between	ADP
ajfa-6000	39	10	the	the	DET
ajfa-6000	39	11	environmental	environmental	ADJ
ajfa-6000	39	12	disclosure	disclosure	NOUN
ajfa-6000	39	13	quality	quality	NOUN
ajfa-6000	39	14	of	of	ADP
ajfa-6000	39	15	the	the	DET
ajfa-6000	39	16	big	big	ADJ
ajfa-6000	39	17	firms	firm	NOUN
ajfa-6000	39	18	and	and	CCONJ
ajfa-6000	39	19	the	the	DET
ajfa-6000	39	20	mechanisms	mechanism	NOUN
ajfa-6000	39	21	of	of	ADP
ajfa-6000	39	22	corporate	corporate	ADJ
ajfa-6000	39	23	governance	governance	NOUN
ajfa-6000	39	24	.	.	PUNCT
ajfa-6000	40	1	the	the	DET
ajfa-6000	40	2	results	result	NOUN
ajfa-6000	40	3	also	also	ADV
ajfa-6000	40	4	report	report	VERB
ajfa-6000	40	5	a	a	DET
ajfa-6000	40	6	negative	negative	ADJ
ajfa-6000	40	7	and	and	CCONJ
ajfa-6000	40	8	association	association	NOUN
ajfa-6000	40	9	asian	asian	ADJ
ajfa-6000	40	10	journal	journal	PROPN
ajfa-6000	40	11	of	of	ADP
ajfa-6000	40	12	finance	finance	PROPN
ajfa-6000	40	13	&	&	CCONJ
ajfa-6000	40	14	accounting	accounting	PROPN
ajfa-6000	40	15	issn	issn	PROPN
ajfa-6000	40	16	1946	1946	NUM
ajfa-6000	40	17	-	-	PUNCT
ajfa-6000	40	18	052x	052x	PROPN
ajfa-6000	40	19	2014	2014	NUM
ajfa-6000	40	20	,	,	PUNCT
ajfa-6000	40	21	vol	vol	NOUN
ajfa-6000	40	22	.	.	PROPN
ajfa-6000	41	1	6	6	NUM
ajfa-6000	41	2	,	,	PUNCT
ajfa-6000	41	3	no	no	INTJ
ajfa-6000	41	4	.	.	NOUN
ajfa-6000	41	5	2	2	NUM
ajfa-6000	41	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6000	41	7	78	78	NUM
ajfa-6000	41	8	between	between	ADP
ajfa-6000	41	9	ceo	ceo	NOUN
ajfa-6000	41	10	duality	duality	NOUN
ajfa-6000	41	11	and	and	CCONJ
ajfa-6000	41	12	environmental	environmental	ADJ
ajfa-6000	41	13	disclosure	disclosure	NOUN
ajfa-6000	41	14	quality	quality	NOUN
ajfa-6000	41	15	,	,	PUNCT
ajfa-6000	41	16	indicating	indicate	VERB
ajfa-6000	41	17	that	that	SCONJ
ajfa-6000	41	18	holding	hold	VERB
ajfa-6000	41	19	position	position	NOUN
ajfa-6000	41	20	of	of	ADP
ajfa-6000	41	21	the	the	DET
ajfa-6000	41	22	managing	manage	VERB
ajfa-6000	41	23	director	director	NOUN
ajfa-6000	41	24	and	and	CCONJ
ajfa-6000	41	25	board	board	NOUN
ajfa-6000	41	26	chairman	chairman	NOUN
ajfa-6000	41	27	by	by	ADP
ajfa-6000	41	28	the	the	DET
ajfa-6000	41	29	same	same	ADJ
ajfa-6000	41	30	person	person	NOUN
ajfa-6000	41	31	reduce	reduce	VERB
ajfa-6000	41	32	environmental	environmental	ADJ
ajfa-6000	41	33	disclosure	disclosure	NOUN
ajfa-6000	41	34	quality	quality	NOUN
ajfa-6000	41	35	,	,	PUNCT
ajfa-6000	41	36	but	but	CCONJ
ajfa-6000	41	37	a	a	DET
ajfa-6000	41	38	positive	positive	ADJ
ajfa-6000	41	39	and	and	CCONJ
ajfa-6000	41	40	significant	significant	ADJ
ajfa-6000	41	41	association	association	NOUN
ajfa-6000	41	42	board	board	NOUN
ajfa-6000	41	43	meetings	meeting	NOUN
ajfa-6000	41	44	and	and	CCONJ
ajfa-6000	41	45	environmental	environmental	ADJ
ajfa-6000	41	46	disclosure	disclosure	NOUN
ajfa-6000	41	47	quality	quality	NOUN
ajfa-6000	41	48	,	,	PUNCT
ajfa-6000	41	49	suggesting	suggest	VERB
ajfa-6000	41	50	that	that	SCONJ
ajfa-6000	41	51	the	the	PRON
ajfa-6000	41	52	more	more	ADV
ajfa-6000	41	53	the	the	DET
ajfa-6000	41	54	number	number	NOUN
ajfa-6000	41	55	of	of	ADP
ajfa-6000	41	56	board	board	NOUN
ajfa-6000	41	57	meetings	meeting	NOUN
ajfa-6000	41	58	,	,	PUNCT
ajfa-6000	41	59	the	the	PRON
ajfa-6000	41	60	more	more	ADV
ajfa-6000	41	61	the	the	DET
ajfa-6000	41	62	quality	quality	NOUN
ajfa-6000	41	63	of	of	ADP
ajfa-6000	41	64	environmental	environmental	ADJ
ajfa-6000	41	65	disclosure	disclosure	NOUN
ajfa-6000	41	66	.	.	PUNCT
ajfa-6000	42	1	in	in	ADP
ajfa-6000	42	2	a	a	DET
ajfa-6000	42	3	similar	similar	ADJ
ajfa-6000	42	4	way	way	NOUN
ajfa-6000	42	5	,	,	PUNCT
ajfa-6000	42	6	katmun	katmun	PROPN
ajfa-6000	42	7	(	(	PUNCT
ajfa-6000	42	8	2012	2012	NUM
ajfa-6000	42	9	)	)	PUNCT
ajfa-6000	42	10	investigates	investigate	VERB
ajfa-6000	42	11	the	the	DET
ajfa-6000	42	12	effective	effective	ADJ
ajfa-6000	42	13	factors	factor	NOUN
ajfa-6000	42	14	on	on	ADP
ajfa-6000	42	15	disclosure	disclosure	NOUN
ajfa-6000	42	16	quality	quality	NOUN
ajfa-6000	42	17	.	.	PUNCT
ajfa-6000	43	1	the	the	DET
ajfa-6000	43	2	results	result	NOUN
ajfa-6000	43	3	show	show	VERB
ajfa-6000	43	4	that	that	SCONJ
ajfa-6000	43	5	there	there	PRON
ajfa-6000	43	6	is	be	VERB
ajfa-6000	43	7	a	a	DET
ajfa-6000	43	8	significant	significant	ADJ
ajfa-6000	43	9	positive	positive	ADJ
ajfa-6000	43	10	relationship	relationship	NOUN
ajfa-6000	43	11	between	between	ADP
ajfa-6000	43	12	each	each	PRON
ajfa-6000	43	13	of	of	ADP
ajfa-6000	43	14	audit	audit	NOUN
ajfa-6000	43	15	committee	committee	NOUN
ajfa-6000	43	16	,	,	PUNCT
ajfa-6000	43	17	number	number	NOUN
ajfa-6000	43	18	of	of	ADP
ajfa-6000	43	19	board	board	NOUN
ajfa-6000	43	20	meetings	meeting	NOUN
ajfa-6000	43	21	,	,	PUNCT
ajfa-6000	43	22	board	board	NOUN
ajfa-6000	43	23	independence	independence	NOUN
ajfa-6000	43	24	and	and	CCONJ
ajfa-6000	43	25	disclosure	disclosure	NOUN
ajfa-6000	43	26	quality	quality	NOUN
ajfa-6000	43	27	.	.	PUNCT
ajfa-6000	44	1	2.1	2.1	NUM
ajfa-6000	44	2	.	.	PUNCT
ajfa-6000	45	1	research	research	NOUN
ajfa-6000	45	2	hypotheses	hypothesis	NOUN
ajfa-6000	45	3	according	accord	VERB
ajfa-6000	45	4	to	to	ADP
ajfa-6000	45	5	the	the	DET
ajfa-6000	45	6	abovementioned	abovementioned	ADJ
ajfa-6000	45	7	literature	literature	NOUN
ajfa-6000	45	8	,	,	PUNCT
ajfa-6000	45	9	seven	seven	NUM
ajfa-6000	45	10	hypotheses	hypothesis	NOUN
ajfa-6000	45	11	are	be	AUX
ajfa-6000	45	12	developed	develop	VERB
ajfa-6000	45	13	as	as	SCONJ
ajfa-6000	45	14	follows	follow	VERB
ajfa-6000	45	15	:	:	PUNCT
ajfa-6000	45	16	h1	h1	NOUN
ajfa-6000	45	17	:	:	PUNCT
ajfa-6000	45	18	there	there	PRON
ajfa-6000	45	19	is	be	VERB
ajfa-6000	45	20	a	a	DET
ajfa-6000	45	21	significant	significant	ADJ
ajfa-6000	45	22	relationship	relationship	NOUN
ajfa-6000	45	23	between	between	ADP
ajfa-6000	45	24	internal	internal	ADJ
ajfa-6000	45	25	audit	audit	NOUN
ajfa-6000	45	26	unit	unit	NOUN
ajfa-6000	45	27	and	and	CCONJ
ajfa-6000	45	28	disclosure	disclosure	NOUN
ajfa-6000	45	29	quality	quality	NOUN
ajfa-6000	45	30	.	.	PUNCT
ajfa-6000	46	1	h2	h2	NOUN
ajfa-6000	46	2	:	:	PUNCT
ajfa-6000	46	3	there	there	PRON
ajfa-6000	46	4	is	be	VERB
ajfa-6000	46	5	a	a	DET
ajfa-6000	46	6	significant	significant	ADJ
ajfa-6000	46	7	relationship	relationship	NOUN
ajfa-6000	46	8	between	between	ADP
ajfa-6000	46	9	ownership	ownership	NOUN
ajfa-6000	46	10	concentration	concentration	NOUN
ajfa-6000	46	11	and	and	CCONJ
ajfa-6000	46	12	disclosure	disclosure	NOUN
ajfa-6000	46	13	quality	quality	NOUN
ajfa-6000	46	14	.	.	PUNCT
ajfa-6000	47	1	h3	h3	NOUN
ajfa-6000	47	2	:	:	PUNCT
ajfa-6000	47	3	there	there	PRON
ajfa-6000	47	4	is	be	VERB
ajfa-6000	47	5	a	a	DET
ajfa-6000	47	6	significant	significant	ADJ
ajfa-6000	47	7	relationship	relationship	NOUN
ajfa-6000	47	8	between	between	ADP
ajfa-6000	47	9	ceo	ceo	NOUN
ajfa-6000	47	10	duality	duality	NOUN
ajfa-6000	47	11	and	and	CCONJ
ajfa-6000	47	12	disclosure	disclosure	NOUN
ajfa-6000	47	13	quality	quality	NOUN
ajfa-6000	47	14	.	.	PUNCT
ajfa-6000	48	1	h4	h4	NOUN
ajfa-6000	48	2	:	:	PUNCT
ajfa-6000	48	3	there	there	PRON
ajfa-6000	48	4	is	be	VERB
ajfa-6000	48	5	a	a	DET
ajfa-6000	48	6	significant	significant	ADJ
ajfa-6000	48	7	relationship	relationship	NOUN
ajfa-6000	48	8	between	between	ADP
ajfa-6000	48	9	board	board	NOUN
ajfa-6000	48	10	independence	independence	NOUN
ajfa-6000	48	11	and	and	CCONJ
ajfa-6000	48	12	disclosure	disclosure	NOUN
ajfa-6000	48	13	quality	quality	NOUN
ajfa-6000	48	14	.	.	PUNCT
ajfa-6000	49	1	h5	h5	PROPN
ajfa-6000	49	2	:	:	PUNCT
ajfa-6000	49	3	there	there	PRON
ajfa-6000	49	4	is	be	VERB
ajfa-6000	49	5	a	a	DET
ajfa-6000	49	6	significant	significant	ADJ
ajfa-6000	49	7	relationship	relationship	NOUN
ajfa-6000	49	8	between	between	ADP
ajfa-6000	49	9	board	board	NOUN
ajfa-6000	49	10	size	size	NOUN
ajfa-6000	49	11	and	and	CCONJ
ajfa-6000	49	12	disclosure	disclosure	NOUN
ajfa-6000	49	13	quality	quality	NOUN
ajfa-6000	49	14	.	.	PUNCT
ajfa-6000	50	1	h6	h6	NOUN
ajfa-6000	50	2	:	:	PUNCT
ajfa-6000	50	3	there	there	PRON
ajfa-6000	50	4	is	be	VERB
ajfa-6000	50	5	a	a	DET
ajfa-6000	50	6	significant	significant	ADJ
ajfa-6000	50	7	relationship	relationship	NOUN
ajfa-6000	50	8	between	between	ADP
ajfa-6000	50	9	board	board	NOUN
ajfa-6000	50	10	chairman	chairman	NOUN
ajfa-6000	50	11	independence	independence	NOUN
ajfa-6000	50	12	and	and	CCONJ
ajfa-6000	50	13	disclosure	disclosure	NOUN
ajfa-6000	50	14	quality	quality	NOUN
ajfa-6000	50	15	.	.	PUNCT
ajfa-6000	51	1	h7	h7	PROPN
ajfa-6000	51	2	:	:	PUNCT
ajfa-6000	51	3	there	there	PRON
ajfa-6000	51	4	is	be	VERB
ajfa-6000	51	5	a	a	DET
ajfa-6000	51	6	significant	significant	ADJ
ajfa-6000	51	7	relationship	relationship	NOUN
ajfa-6000	51	8	between	between	ADP
ajfa-6000	51	9	chairman	chairman	NOUN
ajfa-6000	51	10	tenure	tenure	NOUN
ajfa-6000	51	11	and	and	CCONJ
ajfa-6000	51	12	disclosure	disclosure	NOUN
ajfa-6000	51	13	quality	quality	NOUN
ajfa-6000	51	14	.	.	PUNCT
ajfa-6000	52	1	3	3	X
ajfa-6000	52	2	.	.	X
ajfa-6000	52	3	research	research	NOUN
ajfa-6000	52	4	methodology	methodology	NOUN
ajfa-6000	52	5	this	this	DET
ajfa-6000	52	6	research	research	NOUN
ajfa-6000	52	7	is	be	AUX
ajfa-6000	52	8	a	a	DET
ajfa-6000	52	9	type	type	NOUN
ajfa-6000	52	10	of	of	ADP
ajfa-6000	52	11	correlational	correlational	ADJ
ajfa-6000	52	12	and	and	CCONJ
ajfa-6000	52	13	regression	regression	VERB
ajfa-6000	52	14	analysis	analysis	NOUN
ajfa-6000	52	15	and	and	CCONJ
ajfa-6000	52	16	hence	hence	ADV
ajfa-6000	52	17	will	will	AUX
ajfa-6000	52	18	investigate	investigate	VERB
ajfa-6000	52	19	the	the	DET
ajfa-6000	52	20	correlation	correlation	NOUN
ajfa-6000	52	21	between	between	ADP
ajfa-6000	52	22	dependent	dependent	ADJ
ajfa-6000	52	23	variable	variable	ADJ
ajfa-6000	52	24	and	and	CCONJ
ajfa-6000	52	25	independent	independent	ADJ
ajfa-6000	52	26	variables	variable	NOUN
ajfa-6000	52	27	.	.	PUNCT
ajfa-6000	53	1	since	since	SCONJ
ajfa-6000	53	2	the	the	DET
ajfa-6000	53	3	data	datum	NOUN
ajfa-6000	53	4	are	be	AUX
ajfa-6000	53	5	of	of	ADP
ajfa-6000	53	6	cross	cross	NOUN
ajfa-6000	53	7	-	-	NOUN
ajfa-6000	53	8	section	section	NOUN
ajfa-6000	53	9	and	and	CCONJ
ajfa-6000	53	10	time	time	NOUN
ajfa-6000	53	11	-	-	PUNCT
ajfa-6000	53	12	series	series	NOUN
ajfa-6000	53	13	type	type	NOUN
ajfa-6000	53	14	,	,	PUNCT
ajfa-6000	53	15	the	the	DET
ajfa-6000	53	16	panel	panel	NOUN
ajfa-6000	53	17	data	data	NOUN
ajfa-6000	53	18	models	model	NOUN
ajfa-6000	53	19	(	(	PUNCT
ajfa-6000	53	20	fixed	fix	VERB
ajfa-6000	53	21	or	or	CCONJ
ajfa-6000	53	22	random	random	ADJ
ajfa-6000	53	23	effects	effect	NOUN
ajfa-6000	53	24	)	)	PUNCT
ajfa-6000	53	25	are	be	AUX
ajfa-6000	53	26	used	use	VERB
ajfa-6000	53	27	to	to	PART
ajfa-6000	53	28	test	test	VERB
ajfa-6000	53	29	the	the	DET
ajfa-6000	53	30	hypotheses	hypothesis	NOUN
ajfa-6000	53	31	.	.	PUNCT
ajfa-6000	54	1	3.1	3.1	NUM
ajfa-6000	54	2	.	.	PUNCT
ajfa-6000	54	3	sample	sample	NOUN
ajfa-6000	54	4	selection	selection	NOUN
ajfa-6000	54	5	and	and	CCONJ
ajfa-6000	54	6	data	datum	NOUN
ajfa-6000	54	7	sources	source	NOUN
ajfa-6000	54	8	the	the	DET
ajfa-6000	54	9	sample	sample	NOUN
ajfa-6000	54	10	consists	consist	VERB
ajfa-6000	54	11	of	of	ADP
ajfa-6000	54	12	83	83	NUM
ajfa-6000	54	13	accepted	accepted	ADJ
ajfa-6000	54	14	firms	firm	NOUN
ajfa-6000	54	15	on	on	ADP
ajfa-6000	54	16	the	the	DET
ajfa-6000	54	17	tehran	tehran	PROPN
ajfa-6000	54	18	stock	stock	PROPN
ajfa-6000	54	19	exchange	exchange	PROPN
ajfa-6000	54	20	(	(	PUNCT
ajfa-6000	54	21	tse	tse	PROPN
ajfa-6000	54	22	)	)	PUNCT
ajfa-6000	54	23	during	during	ADP
ajfa-6000	54	24	the	the	DET
ajfa-6000	54	25	period	period	NOUN
ajfa-6000	54	26	from	from	ADP
ajfa-6000	54	27	2005	2005	NUM
ajfa-6000	54	28	to	to	ADP
ajfa-6000	54	29	2010	2010	NUM
ajfa-6000	54	30	(	(	PUNCT
ajfa-6000	54	31	5	5	NUM
ajfa-6000	54	32	fiscal	fiscal	ADJ
ajfa-6000	54	33	years	year	NOUN
ajfa-6000	54	34	)	)	PUNCT
ajfa-6000	54	35	,	,	PUNCT
ajfa-6000	54	36	and	and	CCONJ
ajfa-6000	54	37	accordingly	accordingly	ADV
ajfa-6000	54	38	498	498	NUM
ajfa-6000	54	39	firm	firm	ADJ
ajfa-6000	54	40	-	-	PUNCT
ajfa-6000	54	41	year	year	NOUN
ajfa-6000	54	42	observations	observation	NOUN
ajfa-6000	54	43	are	be	AUX
ajfa-6000	54	44	used	use	VERB
ajfa-6000	54	45	.	.	PUNCT
ajfa-6000	55	1	data	datum	NOUN
ajfa-6000	55	2	required	require	VERB
ajfa-6000	55	3	to	to	PART
ajfa-6000	55	4	test	test	VERB
ajfa-6000	55	5	the	the	DET
ajfa-6000	55	6	hypotheses	hypothesis	NOUN
ajfa-6000	55	7	are	be	AUX
ajfa-6000	55	8	collected	collect	VERB
ajfa-6000	55	9	using	use	VERB
ajfa-6000	55	10	data	datum	NOUN
ajfa-6000	55	11	sources	source	NOUN
ajfa-6000	55	12	such	such	ADJ
ajfa-6000	55	13	as	as	ADP
ajfa-6000	55	14	compact	compact	ADJ
ajfa-6000	55	15	disks	disk	NOUN
ajfa-6000	55	16	(	(	PUNCT
ajfa-6000	55	17	cds	cd	NOUN
ajfa-6000	55	18	)	)	PUNCT
ajfa-6000	55	19	issued	issue	VERB
ajfa-6000	55	20	by	by	ADP
ajfa-6000	55	21	tehran	tehran	PROPN
ajfa-6000	55	22	stock	stock	PROPN
ajfa-6000	55	23	exchange	exchange	PROPN
ajfa-6000	55	24	organization	organization	PROPN
ajfa-6000	55	25	,	,	PUNCT
ajfa-6000	55	26	tadbirpardaz	tadbirpardaz	NOUN
ajfa-6000	55	27	database	database	NOUN
ajfa-6000	55	28	and	and	CCONJ
ajfa-6000	55	29	other	other	ADJ
ajfa-6000	55	30	sites	site	NOUN
ajfa-6000	55	31	of	of	ADP
ajfa-6000	55	32	stock	stock	NOUN
ajfa-6000	55	33	exchange	exchange	PROPN
ajfa-6000	55	34	organization	organization	NOUN
ajfa-6000	55	35	.	.	PUNCT
ajfa-6000	56	1	3.2	3.2	NUM
ajfa-6000	56	2	.	.	PUNCT
ajfa-6000	57	1	variables	variable	NOUN
ajfa-6000	57	2	definition	definition	NOUN
ajfa-6000	57	3	3.2.1	3.2.1	NUM
ajfa-6000	57	4	.	.	PUNCT
ajfa-6000	57	5	measuring	measure	VERB
ajfa-6000	57	6	dependent	dependent	ADJ
ajfa-6000	57	7	variable	variable	ADJ
ajfa-6000	57	8	1	1	NUM
ajfa-6000	57	9	.	.	PUNCT
ajfa-6000	57	10	disclosure	disclosure	NOUN
ajfa-6000	57	11	quality	quality	NOUN
ajfa-6000	57	12	(	(	PUNCT
ajfa-6000	57	13	dq	dq	NOUN
ajfa-6000	57	14	)	)	PUNCT
ajfa-6000	57	15	is	be	AUX
ajfa-6000	57	16	the	the	DET
ajfa-6000	57	17	dependent	dependent	ADJ
ajfa-6000	57	18	variable	variable	NOUN
ajfa-6000	57	19	in	in	ADP
ajfa-6000	57	20	this	this	DET
ajfa-6000	57	21	study	study	NOUN
ajfa-6000	57	22	.	.	PUNCT
ajfa-6000	58	1	to	to	PART
ajfa-6000	58	2	measure	measure	VERB
ajfa-6000	58	3	this	this	DET
ajfa-6000	58	4	variable	variable	NOUN
ajfa-6000	58	5	,	,	PUNCT
ajfa-6000	58	6	the	the	DET
ajfa-6000	58	7	annual	annual	ADJ
ajfa-6000	58	8	report	report	NOUN
ajfa-6000	58	9	under	under	ADP
ajfa-6000	58	10	title	title	NOUN
ajfa-6000	58	11	"	"	PUNCT
ajfa-6000	58	12	ranking	ranking	ADJ
ajfa-6000	58	13	firms	firm	NOUN
ajfa-6000	58	14	by	by	ADP
ajfa-6000	58	15	disclosure	disclosure	NOUN
ajfa-6000	58	16	quality	quality	NOUN
ajfa-6000	58	17	score	score	NOUN
ajfa-6000	58	18	"	"	PUNCT
ajfa-6000	58	19	is	be	AUX
ajfa-6000	58	20	employed	employ	VERB
ajfa-6000	58	21	in	in	ADP
ajfa-6000	58	22	which	which	PRON
ajfa-6000	58	23	each	each	DET
ajfa-6000	58	24	firm	firm	NOUN
ajfa-6000	58	25	is	be	AUX
ajfa-6000	58	26	given	give	VERB
ajfa-6000	58	27	a	a	DET
ajfa-6000	58	28	score	score	NOUN
ajfa-6000	58	29	by	by	ADP
ajfa-6000	58	30	tehran	tehran	PROPN
ajfa-6000	58	31	stock	stock	PROPN
ajfa-6000	58	32	exchange	exchange	PROPN
ajfa-6000	58	33	organization	organization	PROPN
ajfa-6000	58	34	(	(	PUNCT
ajfa-6000	58	35	tseo	tseo	ADJ
ajfa-6000	58	36	)	)	PUNCT
ajfa-6000	58	37	annually	annually	ADV
ajfa-6000	58	38	.	.	PUNCT
ajfa-6000	59	1	asian	asian	ADJ
ajfa-6000	59	2	journal	journal	PROPN
ajfa-6000	59	3	of	of	ADP
ajfa-6000	59	4	finance	finance	PROPN
ajfa-6000	59	5	&	&	CCONJ
ajfa-6000	59	6	accounting	accounting	PROPN
ajfa-6000	59	7	issn	issn	PROPN
ajfa-6000	59	8	1946	1946	NUM
ajfa-6000	59	9	-	-	PUNCT
ajfa-6000	59	10	052x	052x	PROPN
ajfa-6000	59	11	2014	2014	NUM
ajfa-6000	59	12	,	,	PUNCT
ajfa-6000	59	13	vol	vol	NOUN
ajfa-6000	59	14	.	.	PROPN
ajfa-6000	60	1	6	6	NUM
ajfa-6000	60	2	,	,	PUNCT
ajfa-6000	60	3	no	no	INTJ
ajfa-6000	60	4	.	.	NOUN
ajfa-6000	60	5	2	2	NUM
ajfa-6000	60	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6000	60	7	79	79	NUM
ajfa-6000	60	8	3.2.2	3.2.2	NUM
ajfa-6000	60	9	.	.	PUNCT
ajfa-6000	60	10	measuring	measure	VERB
ajfa-6000	60	11	independent	independent	ADJ
ajfa-6000	60	12	variables	variable	NOUN
ajfa-6000	60	13	1	1	NUM
ajfa-6000	60	14	.	.	PUNCT
ajfa-6000	61	1	internal	internal	ADJ
ajfa-6000	61	2	audit	audit	NOUN
ajfa-6000	61	3	(	(	PUNCT
ajfa-6000	61	4	ia	ia	PROPN
ajfa-6000	61	5	):	):	PUNCT
ajfa-6000	61	6	to	to	PART
ajfa-6000	61	7	measure	measure	VERB
ajfa-6000	61	8	this	this	DET
ajfa-6000	61	9	variable	variable	NOUN
ajfa-6000	61	10	,	,	PUNCT
ajfa-6000	61	11	a	a	DET
ajfa-6000	61	12	dummy	dummy	ADJ
ajfa-6000	61	13	variable	variable	NOUN
ajfa-6000	61	14	is	be	AUX
ajfa-6000	61	15	used	use	VERB
ajfa-6000	61	16	where	where	SCONJ
ajfa-6000	61	17	internal	internal	ADJ
ajfa-6000	61	18	audit	audit	NOUN
ajfa-6000	61	19	(	(	PUNCT
ajfa-6000	61	20	ia	ia	NOUN
ajfa-6000	61	21	)	)	PUNCT
ajfa-6000	61	22	set	set	VERB
ajfa-6000	61	23	to	to	ADP
ajfa-6000	61	24	"	"	PUNCT
ajfa-6000	61	25	1	1	NUM
ajfa-6000	61	26	"	"	PUNCT
ajfa-6000	61	27	if	if	SCONJ
ajfa-6000	61	28	firm	firm	NOUN
ajfa-6000	61	29	has	have	VERB
ajfa-6000	61	30	internal	internal	ADJ
ajfa-6000	61	31	audit	audit	NOUN
ajfa-6000	61	32	unit	unit	NOUN
ajfa-6000	61	33	and	and	CCONJ
ajfa-6000	61	34	zero	zero	NUM
ajfa-6000	61	35	"	"	PUNCT
ajfa-6000	61	36	0	0	NUM
ajfa-6000	61	37	"	"	PUNCT
ajfa-6000	61	38	otherwise	otherwise	ADV
ajfa-6000	61	39	.	.	PUNCT
ajfa-6000	62	1	2	2	X
ajfa-6000	62	2	.	.	NOUN
ajfa-6000	62	3	ownership	ownership	NOUN
ajfa-6000	62	4	concentration	concentration	NOUN
ajfa-6000	62	5	(	(	PUNCT
ajfa-6000	62	6	owncon	owncon	NOUN
ajfa-6000	62	7	):	):	PUNCT
ajfa-6000	62	8	ownership	ownership	NOUN
ajfa-6000	62	9	concentration	concentration	NOUN
ajfa-6000	62	10	is	be	AUX
ajfa-6000	62	11	measured	measure	VERB
ajfa-6000	62	12	as	as	ADP
ajfa-6000	62	13	the	the	DET
ajfa-6000	62	14	ratio	ratio	NOUN
ajfa-6000	62	15	of	of	ADP
ajfa-6000	62	16	common	common	ADJ
ajfa-6000	62	17	shares	share	NOUN
ajfa-6000	62	18	owned	own	VERB
ajfa-6000	62	19	by	by	ADP
ajfa-6000	62	20	concentrated	concentrated	ADJ
ajfa-6000	62	21	shareholders	shareholder	NOUN
ajfa-6000	62	22	over	over	ADP
ajfa-6000	62	23	total	total	ADJ
ajfa-6000	62	24	shares	share	NOUN
ajfa-6000	62	25	outstanding	outstanding	ADJ
ajfa-6000	62	26	by	by	ADP
ajfa-6000	62	27	firms	firm	NOUN
ajfa-6000	62	28	.	.	PUNCT
ajfa-6000	63	1	3	3	X
ajfa-6000	63	2	.	.	X
ajfa-6000	63	3	ceo	ceo	NOUN
ajfa-6000	63	4	duality	duality	NOUN
ajfa-6000	63	5	(	(	PUNCT
ajfa-6000	63	6	ceod	ceod	PROPN
ajfa-6000	63	7	):	):	PUNCT
ajfa-6000	63	8	a	a	DET
ajfa-6000	63	9	dummy	dummy	ADJ
ajfa-6000	63	10	variable	variable	NOUN
ajfa-6000	63	11	is	be	AUX
ajfa-6000	63	12	used	use	VERB
ajfa-6000	63	13	to	to	PART
ajfa-6000	63	14	measure	measure	VERB
ajfa-6000	63	15	the	the	DET
ajfa-6000	63	16	ceo	ceo	NOUN
ajfa-6000	63	17	duality	duality	NOUN
ajfa-6000	63	18	where	where	SCONJ
ajfa-6000	63	19	ceo	ceo	NOUN
ajfa-6000	63	20	duality	duality	NOUN
ajfa-6000	63	21	equals	equal	VERB
ajfa-6000	63	22	"	"	PUNCT
ajfa-6000	63	23	1	1	NUM
ajfa-6000	63	24	"	"	PUNCT
ajfa-6000	63	25	if	if	SCONJ
ajfa-6000	63	26	chief	chief	ADJ
ajfa-6000	63	27	executive	executive	ADJ
ajfa-6000	63	28	director	director	NOUN
ajfa-6000	63	29	is	be	AUX
ajfa-6000	63	30	not	not	PART
ajfa-6000	63	31	board	board	NOUN
ajfa-6000	63	32	chairman	chairman	NOUN
ajfa-6000	63	33	and	and	CCONJ
ajfa-6000	63	34	zero	zero	NUM
ajfa-6000	63	35	"	"	PUNCT
ajfa-6000	63	36	0	0	NUM
ajfa-6000	63	37	"	"	PUNCT
ajfa-6000	63	38	otherwise	otherwise	ADV
ajfa-6000	63	39	.	.	PUNCT
ajfa-6000	64	1	4	4	X
ajfa-6000	64	2	.	.	X
ajfa-6000	64	3	board	board	NOUN
ajfa-6000	64	4	independence	independence	NOUN
ajfa-6000	64	5	(	(	PUNCT
ajfa-6000	64	6	bodind	bodind	NOUN
ajfa-6000	64	7	):	):	PUNCT
ajfa-6000	64	8	this	this	DET
ajfa-6000	64	9	variable	variable	NOUN
ajfa-6000	64	10	is	be	AUX
ajfa-6000	64	11	measured	measure	VERB
ajfa-6000	64	12	as	as	ADP
ajfa-6000	64	13	the	the	DET
ajfa-6000	64	14	number	number	NOUN
ajfa-6000	64	15	of	of	ADP
ajfa-6000	64	16	independent	independent	ADJ
ajfa-6000	64	17	directors	director	NOUN
ajfa-6000	64	18	on	on	ADP
ajfa-6000	64	19	board	board	NOUN
ajfa-6000	64	20	divided	divide	VERB
ajfa-6000	64	21	by	by	ADP
ajfa-6000	64	22	total	total	ADJ
ajfa-6000	64	23	number	number	NOUN
ajfa-6000	64	24	of	of	ADP
ajfa-6000	64	25	board	board	NOUN
ajfa-6000	64	26	of	of	ADP
ajfa-6000	64	27	directors	director	NOUN
ajfa-6000	64	28	.	.	PUNCT
ajfa-6000	65	1	5	5	X
ajfa-6000	65	2	.	.	X
ajfa-6000	65	3	board	board	NOUN
ajfa-6000	65	4	size	size	NOUN
ajfa-6000	65	5	(	(	PUNCT
ajfa-6000	65	6	bods	bod	NOUN
ajfa-6000	65	7	):	):	PUNCT
ajfa-6000	65	8	board	board	NOUN
ajfa-6000	65	9	size	size	NOUN
ajfa-6000	65	10	is	be	AUX
ajfa-6000	65	11	defined	define	VERB
ajfa-6000	65	12	as	as	ADP
ajfa-6000	65	13	the	the	DET
ajfa-6000	65	14	number	number	NOUN
ajfa-6000	65	15	of	of	ADP
ajfa-6000	65	16	total	total	ADJ
ajfa-6000	65	17	number	number	NOUN
ajfa-6000	65	18	of	of	ADP
ajfa-6000	65	19	board	board	NOUN
ajfa-6000	65	20	of	of	ADP
ajfa-6000	65	21	directors	director	NOUN
ajfa-6000	65	22	who	who	PRON
ajfa-6000	65	23	may	may	AUX
ajfa-6000	65	24	be	be	AUX
ajfa-6000	65	25	independent	independent	ADJ
ajfa-6000	65	26	or	or	CCONJ
ajfa-6000	65	27	non	non	ADJ
ajfa-6000	65	28	-	-	ADJ
ajfa-6000	65	29	independent	independent	ADJ
ajfa-6000	65	30	directors	director	NOUN
ajfa-6000	65	31	.	.	PUNCT
ajfa-6000	66	1	6	6	X
ajfa-6000	66	2	.	.	X
ajfa-6000	66	3	board	board	NOUN
ajfa-6000	66	4	chairman	chairman	NOUN
ajfa-6000	66	5	independence	independence	NOUN
ajfa-6000	66	6	(	(	PUNCT
ajfa-6000	66	7	bodci	bodci	PROPN
ajfa-6000	66	8	):	):	PUNCT
ajfa-6000	66	9	board	board	NOUN
ajfa-6000	66	10	chairman	chairman	NOUN
ajfa-6000	66	11	independence	independence	NOUN
ajfa-6000	66	12	(	(	PUNCT
ajfa-6000	66	13	bodci	bodci	PROPN
ajfa-6000	66	14	)	)	PUNCT
ajfa-6000	66	15	is	be	AUX
ajfa-6000	66	16	measured	measure	VERB
ajfa-6000	66	17	by	by	ADP
ajfa-6000	66	18	a	a	DET
ajfa-6000	66	19	dummy	dummy	ADJ
ajfa-6000	66	20	variable	variable	NOUN
ajfa-6000	66	21	where	where	SCONJ
ajfa-6000	66	22	board	board	NOUN
ajfa-6000	66	23	chairman	chairman	NOUN
ajfa-6000	66	24	independence	independence	NOUN
ajfa-6000	66	25	(	(	PUNCT
ajfa-6000	66	26	bodci	bodci	PROPN
ajfa-6000	66	27	)	)	PUNCT
ajfa-6000	66	28	set	set	VERB
ajfa-6000	66	29	to	to	ADP
ajfa-6000	66	30	"	"	PUNCT
ajfa-6000	66	31	1	1	NUM
ajfa-6000	66	32	"	"	PUNCT
ajfa-6000	66	33	if	if	SCONJ
ajfa-6000	66	34	the	the	DET
ajfa-6000	66	35	chairman	chairman	NOUN
ajfa-6000	66	36	of	of	ADP
ajfa-6000	66	37	the	the	DET
ajfa-6000	66	38	board	board	NOUN
ajfa-6000	66	39	is	be	AUX
ajfa-6000	66	40	a	a	DET
ajfa-6000	66	41	non	non	ADJ
ajfa-6000	66	42	-	-	ADJ
ajfa-6000	66	43	executive	executive	ADJ
ajfa-6000	66	44	director	director	NOUN
ajfa-6000	66	45	and	and	CCONJ
ajfa-6000	66	46	zero	zero	NUM
ajfa-6000	66	47	"	"	PUNCT
ajfa-6000	66	48	0	0	NUM
ajfa-6000	66	49	"	"	PUNCT
ajfa-6000	66	50	otherwise	otherwise	ADV
ajfa-6000	66	51	.	.	PUNCT
ajfa-6000	67	1	7	7	X
ajfa-6000	67	2	.	.	X
ajfa-6000	67	3	chairman	chairman	NOUN
ajfa-6000	67	4	tenure	tenure	NOUN
ajfa-6000	67	5	(	(	PUNCT
ajfa-6000	67	6	chairten	chairten	PROPN
ajfa-6000	67	7	):	):	PUNCT
ajfa-6000	67	8	chairman	chairman	NOUN
ajfa-6000	67	9	tenure	tenure	NOUN
ajfa-6000	67	10	is	be	AUX
ajfa-6000	67	11	measured	measure	VERB
ajfa-6000	67	12	as	as	ADP
ajfa-6000	67	13	the	the	DET
ajfa-6000	67	14	number	number	NOUN
ajfa-6000	67	15	of	of	ADP
ajfa-6000	67	16	years	year	NOUN
ajfa-6000	67	17	the	the	DET
ajfa-6000	67	18	chairman	chairman	NOUN
ajfa-6000	67	19	had	have	AUX
ajfa-6000	67	20	held	hold	VERB
ajfa-6000	67	21	that	that	DET
ajfa-6000	67	22	position	position	NOUN
ajfa-6000	67	23	in	in	ADP
ajfa-6000	67	24	a	a	DET
ajfa-6000	67	25	given	give	VERB
ajfa-6000	67	26	firm	firm	NOUN
ajfa-6000	67	27	.	.	PUNCT
ajfa-6000	68	1	3.2.3	3.2.3	X
ajfa-6000	68	2	.	.	X
ajfa-6000	68	3	measuring	measure	VERB
ajfa-6000	68	4	control	control	NOUN
ajfa-6000	68	5	variables	variable	NOUN
ajfa-6000	68	6	1	1	NUM
ajfa-6000	68	7	.	.	PUNCT
ajfa-6000	68	8	financial	financial	ADJ
ajfa-6000	68	9	leverage	leverage	NOUN
ajfa-6000	68	10	(	(	PUNCT
ajfa-6000	68	11	lev	lev	NOUN
ajfa-6000	68	12	):	):	PUNCT
ajfa-6000	68	13	financial	financial	ADJ
ajfa-6000	68	14	leverage	leverage	NOUN
ajfa-6000	68	15	as	as	ADP
ajfa-6000	68	16	a	a	DET
ajfa-6000	68	17	control	control	NOUN
ajfa-6000	68	18	variable	variable	NOUN
ajfa-6000	68	19	is	be	AUX
ajfa-6000	68	20	measured	measure	VERB
ajfa-6000	68	21	as	as	ADP
ajfa-6000	68	22	the	the	DET
ajfa-6000	68	23	total	total	ADJ
ajfa-6000	68	24	debts	debt	NOUN
ajfa-6000	68	25	liabilities	liability	NOUN
ajfa-6000	68	26	over	over	ADP
ajfa-6000	68	27	total	total	ADJ
ajfa-6000	68	28	assets	asset	NOUN
ajfa-6000	68	29	.	.	PUNCT
ajfa-6000	69	1	2	2	X
ajfa-6000	69	2	.	.	X
ajfa-6000	69	3	firm	firm	ADJ
ajfa-6000	69	4	size	size	NOUN
ajfa-6000	69	5	(	(	PUNCT
ajfa-6000	69	6	fsize	fsize	NOUN
ajfa-6000	69	7	):	):	PUNCT
ajfa-6000	69	8	firm	firm	ADJ
ajfa-6000	69	9	size	size	NOUN
ajfa-6000	69	10	is	be	AUX
ajfa-6000	69	11	the	the	DET
ajfa-6000	69	12	control	control	NOUN
ajfa-6000	69	13	variable	variable	NOUN
ajfa-6000	69	14	which	which	PRON
ajfa-6000	69	15	is	be	AUX
ajfa-6000	69	16	measured	measure	VERB
ajfa-6000	69	17	by	by	ADP
ajfa-6000	69	18	the	the	DET
ajfa-6000	69	19	natural	natural	ADJ
ajfa-6000	69	20	logarithm	logarithm	NOUN
ajfa-6000	69	21	of	of	ADP
ajfa-6000	69	22	total	total	ADJ
ajfa-6000	69	23	assets	asset	NOUN
ajfa-6000	69	24	of	of	ADP
ajfa-6000	69	25	the	the	DET
ajfa-6000	69	26	firm	firm	NOUN
ajfa-6000	69	27	at	at	ADP
ajfa-6000	69	28	the	the	DET
ajfa-6000	69	29	end	end	NOUN
ajfa-6000	69	30	of	of	ADP
ajfa-6000	69	31	the	the	DET
ajfa-6000	69	32	fiscal	fiscal	ADJ
ajfa-6000	69	33	year	year	NOUN
ajfa-6000	69	34	.	.	PUNCT
ajfa-6000	70	1	3.3	3.3	NUM
ajfa-6000	70	2	.	.	PUNCT
ajfa-6000	71	1	model	model	NOUN
ajfa-6000	71	2	specification	specification	NOUN
ajfa-6000	71	3	dq	dq	PROPN
ajfa-6000	71	4	=	=	SYM
ajfa-6000	71	5	β1	β1	PROPN
ajfa-6000	71	6	+	+	CCONJ
ajfa-6000	71	7	β2	β2	PROPN
ajfa-6000	71	8	(	(	PUNCT
ajfa-6000	71	9	ia	ia	PROPN
ajfa-6000	71	10	)	)	PUNCT
ajfa-6000	71	11	+	+	CCONJ
ajfa-6000	71	12	β3	β3	ADJ
ajfa-6000	71	13	(	(	PUNCT
ajfa-6000	71	14	owncon	owncon	PROPN
ajfa-6000	71	15	)	)	PUNCT
ajfa-6000	72	1	+	+	CCONJ
ajfa-6000	72	2	β4	β4	PROPN
ajfa-6000	72	3	(	(	PUNCT
ajfa-6000	72	4	ceod	ceod	PROPN
ajfa-6000	72	5	)	)	PUNCT
ajfa-6000	72	6	+	+	CCONJ
ajfa-6000	72	7	β5	β5	PROPN
ajfa-6000	72	8	(	(	PUNCT
ajfa-6000	72	9	bodind	bodind	NOUN
ajfa-6000	72	10	)	)	PUNCT
ajfa-6000	72	11	+	+	CCONJ
ajfa-6000	72	12	β6	β6	PROPN
ajfa-6000	72	13	(	(	PUNCT
ajfa-6000	72	14	bods	bod	NOUN
ajfa-6000	72	15	)	)	PUNCT
ajfa-6000	73	1	+	+	CCONJ
ajfa-6000	73	2	β7	β7	ADJ
ajfa-6000	73	3	(	(	PUNCT
ajfa-6000	73	4	bodci	bodci	NOUN
ajfa-6000	73	5	)	)	PUNCT
ajfa-6000	74	1	+	+	CCONJ
ajfa-6000	74	2	β8	β8	ADJ
ajfa-6000	74	3	(	(	PUNCT
ajfa-6000	74	4	chairten	chairten	PROPN
ajfa-6000	74	5	)	)	PUNCT
ajfa-6000	75	1	+	+	CCONJ
ajfa-6000	75	2	β9	β9	ADJ
ajfa-6000	75	3	(	(	PUNCT
ajfa-6000	75	4	lev	lev	NOUN
ajfa-6000	75	5	)	)	PUNCT
ajfa-6000	75	6	+	+	NUM
ajfa-6000	75	7	β10	β10	NOUN
ajfa-6000	75	8	(	(	PUNCT
ajfa-6000	75	9	fsize	fsize	NOUN
ajfa-6000	75	10	)	)	PUNCT
ajfa-6000	76	1	+	+	CCONJ
ajfa-6000	76	2	ε	ε	PROPN
ajfa-6000	76	3	where	where	SCONJ
ajfa-6000	76	4	:	:	PUNCT
ajfa-6000	76	5	dq	dq	NOUN
ajfa-6000	76	6	=	=	PUNCT
ajfa-6000	76	7	disclosure	disclosure	NOUN
ajfa-6000	76	8	quality	quality	NOUN
ajfa-6000	76	9	iau	iau	PROPN
ajfa-6000	76	10	=	=	PROPN
ajfa-6000	76	11	internal	internal	ADJ
ajfa-6000	76	12	audit	audit	NOUN
ajfa-6000	76	13	owncon	owncon	NOUN
ajfa-6000	76	14	=	=	SYM
ajfa-6000	76	15	ownership	ownership	NOUN
ajfa-6000	76	16	concentration	concentration	NOUN
ajfa-6000	76	17	ceod	ceod	NOUN
ajfa-6000	76	18	=	=	SYM
ajfa-6000	76	19	ceo	ceo	NOUN
ajfa-6000	76	20	duality	duality	NOUN
ajfa-6000	76	21	bodind	bodind	NOUN
ajfa-6000	76	22	=	=	PROPN
ajfa-6000	76	23	board	board	NOUN
ajfa-6000	76	24	independence	independence	NOUN
ajfa-6000	76	25	bods	bod	NOUN
ajfa-6000	76	26	=	=	SYM
ajfa-6000	76	27	board	board	NOUN
ajfa-6000	76	28	size	size	NOUN
ajfa-6000	76	29	bodci	bodci	NOUN
ajfa-6000	76	30	=	=	PUNCT
ajfa-6000	76	31	board	board	NOUN
ajfa-6000	76	32	chairman	chairman	NOUN
ajfa-6000	76	33	independence	independence	NOUN
ajfa-6000	76	34	chairten	chairten	VERB
ajfa-6000	76	35	=	=	PUNCT
ajfa-6000	76	36	chairman	chairman	NOUN
ajfa-6000	76	37	tenure	tenure	NOUN
ajfa-6000	76	38	lev	lev	NOUN
ajfa-6000	76	39	=	=	SYM
ajfa-6000	76	40	financial	financial	ADJ
ajfa-6000	76	41	leverage	leverage	NOUN
ajfa-6000	76	42	asian	asian	ADJ
ajfa-6000	76	43	journal	journal	NOUN
ajfa-6000	76	44	of	of	ADP
ajfa-6000	76	45	finance	finance	PROPN
ajfa-6000	76	46	&	&	CCONJ
ajfa-6000	76	47	accounting	accounting	PROPN
ajfa-6000	76	48	issn	issn	PROPN
ajfa-6000	76	49	1946	1946	NUM
ajfa-6000	76	50	-	-	PUNCT
ajfa-6000	76	51	052x	052x	PROPN
ajfa-6000	76	52	2014	2014	NUM
ajfa-6000	76	53	,	,	PUNCT
ajfa-6000	76	54	vol	vol	NOUN
ajfa-6000	76	55	.	.	PROPN
ajfa-6000	76	56	6	6	NUM
ajfa-6000	76	57	,	,	PUNCT
ajfa-6000	76	58	no	no	INTJ
ajfa-6000	76	59	.	.	NOUN
ajfa-6000	76	60	2	2	NUM
ajfa-6000	76	61	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6000	76	62	80	80	NUM
ajfa-6000	76	63	fsize	fsize	NOUN
ajfa-6000	76	64	=	=	SYM
ajfa-6000	76	65	firm	firm	ADJ
ajfa-6000	76	66	size	size	NOUN
ajfa-6000	76	67	4	4	NUM
ajfa-6000	76	68	.	.	PUNCT
ajfa-6000	76	69	empirical	empirical	ADJ
ajfa-6000	76	70	results	result	NOUN
ajfa-6000	76	71	4.1	4.1	NUM
ajfa-6000	76	72	.	.	PUNCT
ajfa-6000	77	1	descriptive	descriptive	ADJ
ajfa-6000	77	2	statistics	statistic	NOUN
ajfa-6000	77	3	usually	usually	ADV
ajfa-6000	77	4	the	the	DET
ajfa-6000	77	5	most	most	ADV
ajfa-6000	77	6	useful	useful	ADJ
ajfa-6000	77	7	and	and	CCONJ
ajfa-6000	77	8	first	first	ADJ
ajfa-6000	77	9	step	step	NOUN
ajfa-6000	77	10	in	in	ADP
ajfa-6000	77	11	organizing	organize	VERB
ajfa-6000	77	12	data	datum	NOUN
ajfa-6000	77	13	is	be	AUX
ajfa-6000	77	14	ordering	order	VERB
ajfa-6000	77	15	data	datum	NOUN
ajfa-6000	77	16	based	base	VERB
ajfa-6000	77	17	on	on	ADP
ajfa-6000	77	18	a	a	DET
ajfa-6000	77	19	logical	logical	ADJ
ajfa-6000	77	20	criterion	criterion	NOUN
ajfa-6000	77	21	and	and	CCONJ
ajfa-6000	77	22	then	then	ADV
ajfa-6000	77	23	acquiring	acquire	VERB
ajfa-6000	77	24	the	the	DET
ajfa-6000	77	25	central	central	ADJ
ajfa-6000	77	26	indexes	index	NOUN
ajfa-6000	77	27	and	and	CCONJ
ajfa-6000	77	28	distribution	distribution	NOUN
ajfa-6000	77	29	.	.	PUNCT
ajfa-6000	78	1	totally	totally	ADV
ajfa-6000	78	2	,	,	PUNCT
ajfa-6000	78	3	by	by	ADP
ajfa-6000	78	4	appropriate	appropriate	ADJ
ajfa-6000	78	5	using	using	NOUN
ajfa-6000	78	6	of	of	ADP
ajfa-6000	78	7	descriptive	descriptive	ADJ
ajfa-6000	78	8	(	(	PUNCT
ajfa-6000	78	9	statistics	statistic	NOUN
ajfa-6000	78	10	)	)	PUNCT
ajfa-6000	78	11	methods	method	NOUN
ajfa-6000	78	12	,	,	PUNCT
ajfa-6000	78	13	the	the	DET
ajfa-6000	78	14	characteristics	characteristic	NOUN
ajfa-6000	78	15	of	of	ADP
ajfa-6000	78	16	one	one	NUM
ajfa-6000	78	17	group	group	NOUN
ajfa-6000	78	18	of	of	ADP
ajfa-6000	78	19	the	the	DET
ajfa-6000	78	20	information	information	NOUN
ajfa-6000	78	21	can	can	AUX
ajfa-6000	78	22	be	be	AUX
ajfa-6000	78	23	expressed	express	VERB
ajfa-6000	78	24	exactly	exactly	ADV
ajfa-6000	78	25	.	.	PUNCT
ajfa-6000	79	1	descriptive	descriptive	ADJ
ajfa-6000	79	2	statistics	statistic	NOUN
ajfa-6000	79	3	is	be	AUX
ajfa-6000	79	4	always	always	ADV
ajfa-6000	79	5	used	use	VERB
ajfa-6000	79	6	for	for	ADP
ajfa-6000	79	7	determining	determine	VERB
ajfa-6000	79	8	and	and	CCONJ
ajfa-6000	79	9	expressing	express	VERB
ajfa-6000	79	10	the	the	DET
ajfa-6000	79	11	characteristics	characteristic	NOUN
ajfa-6000	79	12	of	of	ADP
ajfa-6000	79	13	research	research	NOUN
ajfa-6000	79	14	information	information	NOUN
ajfa-6000	79	15	.	.	PUNCT
ajfa-6000	80	1	therefore	therefore	ADV
ajfa-6000	80	2	,	,	PUNCT
ajfa-6000	80	3	in	in	ADP
ajfa-6000	80	4	this	this	DET
ajfa-6000	80	5	section	section	NOUN
ajfa-6000	80	6	descriptive	descriptive	ADJ
ajfa-6000	80	7	statistics	statistic	NOUN
ajfa-6000	80	8	of	of	ADP
ajfa-6000	80	9	variables	variable	NOUN
ajfa-6000	80	10	in	in	ADP
ajfa-6000	80	11	research	research	NOUN
ajfa-6000	80	12	will	will	AUX
ajfa-6000	80	13	be	be	AUX
ajfa-6000	80	14	investigated	investigate	VERB
ajfa-6000	80	15	,	,	PUNCT
ajfa-6000	80	16	which	which	PRON
ajfa-6000	80	17	is	be	AUX
ajfa-6000	80	18	presented	present	VERB
ajfa-6000	80	19	in	in	ADP
ajfa-6000	80	20	table	table	NOUN
ajfa-6000	80	21	1	1	NUM
ajfa-6000	80	22	.	.	PUNCT
ajfa-6000	81	1	the	the	DET
ajfa-6000	81	2	numbers	number	NOUN
ajfa-6000	81	3	present	present	VERB
ajfa-6000	81	4	a	a	DET
ajfa-6000	81	5	general	general	ADJ
ajfa-6000	81	6	statue	statue	NOUN
ajfa-6000	81	7	of	of	ADP
ajfa-6000	81	8	the	the	DET
ajfa-6000	81	9	research	research	NOUN
ajfa-6000	81	10	data	datum	NOUN
ajfa-6000	81	11	distribution	distribution	NOUN
ajfa-6000	81	12	.	.	PUNCT
ajfa-6000	82	1	the	the	DET
ajfa-6000	82	2	most	most	ADV
ajfa-6000	82	3	significant	significant	ADJ
ajfa-6000	82	4	central	central	ADJ
ajfa-6000	82	5	index	index	NOUN
ajfa-6000	82	6	is	be	AUX
ajfa-6000	82	7	mean	mean	ADJ
ajfa-6000	82	8	which	which	PRON
ajfa-6000	82	9	indicates	indicate	VERB
ajfa-6000	82	10	the	the	DET
ajfa-6000	82	11	balance	balance	NOUN
ajfa-6000	82	12	point	point	NOUN
ajfa-6000	82	13	and	and	CCONJ
ajfa-6000	82	14	the	the	DET
ajfa-6000	82	15	center	center	NOUN
ajfa-6000	82	16	of	of	ADP
ajfa-6000	82	17	distribution	distribution	NOUN
ajfa-6000	82	18	and	and	CCONJ
ajfa-6000	82	19	also	also	ADV
ajfa-6000	82	20	is	be	AUX
ajfa-6000	82	21	a	a	DET
ajfa-6000	82	22	good	good	ADJ
ajfa-6000	82	23	index	index	NOUN
ajfa-6000	82	24	to	to	PART
ajfa-6000	82	25	show	show	VERB
ajfa-6000	82	26	the	the	DET
ajfa-6000	82	27	centrality	centrality	NOUN
ajfa-6000	82	28	of	of	ADP
ajfa-6000	82	29	the	the	DET
ajfa-6000	82	30	data	datum	NOUN
ajfa-6000	82	31	.	.	PUNCT
ajfa-6000	83	1	median	median	PROPN
ajfa-6000	83	2	is	be	AUX
ajfa-6000	83	3	another	another	DET
ajfa-6000	83	4	central	central	ADJ
ajfa-6000	83	5	index	index	NOUN
ajfa-6000	83	6	which	which	PRON
ajfa-6000	83	7	shows	show	VERB
ajfa-6000	83	8	the	the	DET
ajfa-6000	83	9	statue	statue	NOUN
ajfa-6000	83	10	of	of	ADP
ajfa-6000	83	11	population	population	NOUN
ajfa-6000	83	12	.	.	PUNCT
ajfa-6000	84	1	in	in	ADP
ajfa-6000	84	2	general	general	ADJ
ajfa-6000	84	3	,	,	PUNCT
ajfa-6000	84	4	distribution	distribution	NOUN
ajfa-6000	84	5	parameters	parameter	NOUN
ajfa-6000	84	6	are	be	AUX
ajfa-6000	84	7	criteria	criterion	NOUN
ajfa-6000	84	8	to	to	PART
ajfa-6000	84	9	determine	determine	VERB
ajfa-6000	84	10	the	the	DET
ajfa-6000	84	11	level	level	NOUN
ajfa-6000	84	12	of	of	ADP
ajfa-6000	84	13	distribution	distribution	NOUN
ajfa-6000	84	14	of	of	ADP
ajfa-6000	84	15	each	each	DET
ajfa-6000	84	16	other	other	ADJ
ajfa-6000	84	17	or	or	CCONJ
ajfa-6000	84	18	distribution	distribution	NOUN
ajfa-6000	84	19	to	to	ADP
ajfa-6000	84	20	the	the	DET
ajfa-6000	84	21	mean	mean	NOUN
ajfa-6000	84	22	.	.	PUNCT
ajfa-6000	85	1	the	the	DET
ajfa-6000	85	2	range	range	NOUN
ajfa-6000	85	3	indicates	indicate	VERB
ajfa-6000	85	4	the	the	DET
ajfa-6000	85	5	range	range	NOUN
ajfa-6000	85	6	of	of	ADP
ajfa-6000	85	7	the	the	DET
ajfa-6000	85	8	largest	large	ADJ
ajfa-6000	85	9	number	number	NOUN
ajfa-6000	85	10	and	and	CCONJ
ajfa-6000	85	11	smallest	smallest	ADJ
ajfa-6000	85	12	number	number	NOUN
ajfa-6000	85	13	.	.	PUNCT
ajfa-6000	86	1	one	one	NUM
ajfa-6000	86	2	of	of	ADP
ajfa-6000	86	3	the	the	DET
ajfa-6000	86	4	most	most	ADV
ajfa-6000	86	5	important	important	ADJ
ajfa-6000	86	6	distribution	distribution	NOUN
ajfa-6000	86	7	parameters	parameter	NOUN
ajfa-6000	86	8	is	be	AUX
ajfa-6000	86	9	standard	standard	ADJ
ajfa-6000	86	10	deviation	deviation	NOUN
ajfa-6000	86	11	.	.	PUNCT
ajfa-6000	87	1	among	among	ADP
ajfa-6000	87	2	the	the	DET
ajfa-6000	87	3	research	research	NOUN
ajfa-6000	87	4	variables	variable	NOUN
ajfa-6000	87	5	,	,	PUNCT
ajfa-6000	87	6	ownership	ownership	NOUN
ajfa-6000	87	7	concentration	concentration	NOUN
ajfa-6000	87	8	and	and	CCONJ
ajfa-6000	87	9	board	board	NOUN
ajfa-6000	87	10	tenure	tenure	NOUN
ajfa-6000	87	11	has	have	VERB
ajfa-6000	87	12	the	the	DET
ajfa-6000	87	13	highest	high	ADJ
ajfa-6000	87	14	and	and	CCONJ
ajfa-6000	87	15	the	the	DET
ajfa-6000	87	16	lowest	low	ADJ
ajfa-6000	87	17	distribution	distribution	NOUN
ajfa-6000	87	18	respectively	respectively	ADV
ajfa-6000	87	19	.	.	PUNCT
ajfa-6000	88	1	the	the	DET
ajfa-6000	88	2	level	level	NOUN
ajfa-6000	88	3	of	of	ADP
ajfa-6000	88	4	asymmetry	asymmetry	NOUN
ajfa-6000	88	5	of	of	ADP
ajfa-6000	88	6	the	the	DET
ajfa-6000	88	7	frequency	frequency	NOUN
ajfa-6000	88	8	graph	graph	NOUN
ajfa-6000	88	9	is	be	AUX
ajfa-6000	88	10	called	call	VERB
ajfa-6000	88	11	skewness	skewness	NOUN
ajfa-6000	88	12	.	.	PUNCT
ajfa-6000	89	1	if	if	SCONJ
ajfa-6000	89	2	skewness	skewness	NOUN
ajfa-6000	89	3	coefficient	coefficient	NOUN
ajfa-6000	89	4	is	be	AUX
ajfa-6000	89	5	0	0	NUM
ajfa-6000	89	6	,	,	PUNCT
ajfa-6000	89	7	the	the	DET
ajfa-6000	89	8	population	population	NOUN
ajfa-6000	89	9	will	will	AUX
ajfa-6000	89	10	completely	completely	ADV
ajfa-6000	89	11	be	be	AUX
ajfa-6000	89	12	symmetric	symmetric	ADJ
ajfa-6000	89	13	and	and	CCONJ
ajfa-6000	89	14	if	if	SCONJ
ajfa-6000	89	15	the	the	DET
ajfa-6000	89	16	coefficient	coefficient	NOUN
ajfa-6000	89	17	is	be	AUX
ajfa-6000	89	18	positive	positive	ADJ
ajfa-6000	89	19	,	,	PUNCT
ajfa-6000	89	20	skewness	skewness	NOUN
ajfa-6000	89	21	will	will	AUX
ajfa-6000	89	22	be	be	AUX
ajfa-6000	89	23	towards	towards	ADP
ajfa-6000	89	24	the	the	DET
ajfa-6000	89	25	right	right	ADJ
ajfa-6000	89	26	side	side	NOUN
ajfa-6000	89	27	and	and	CCONJ
ajfa-6000	89	28	if	if	SCONJ
ajfa-6000	89	29	the	the	DET
ajfa-6000	89	30	coefficient	coefficient	NOUN
ajfa-6000	89	31	is	be	AUX
ajfa-6000	89	32	negative	negative	ADJ
ajfa-6000	89	33	,	,	PUNCT
ajfa-6000	89	34	skewness	skewness	NOUN
ajfa-6000	89	35	will	will	AUX
ajfa-6000	89	36	be	be	AUX
ajfa-6000	89	37	towards	towards	ADP
ajfa-6000	89	38	the	the	DET
ajfa-6000	89	39	left	left	ADJ
ajfa-6000	89	40	side	side	NOUN
ajfa-6000	89	41	of	of	ADP
ajfa-6000	89	42	the	the	DET
ajfa-6000	89	43	graph	graph	NOUN
ajfa-6000	89	44	.	.	PUNCT
ajfa-6000	90	1	the	the	DET
ajfa-6000	90	2	size	size	NOUN
ajfa-6000	90	3	of	of	ADP
ajfa-6000	90	4	the	the	DET
ajfa-6000	90	5	firm	firm	NOUN
ajfa-6000	90	6	has	have	VERB
ajfa-6000	90	7	the	the	DET
ajfa-6000	90	8	most	most	ADJ
ajfa-6000	90	9	asymmetry	asymmetry	NOUN
ajfa-6000	90	10	and	and	CCONJ
ajfa-6000	90	11	disclosure	disclosure	NOUN
ajfa-6000	90	12	quality	quality	NOUN
ajfa-6000	90	13	has	have	VERB
ajfa-6000	90	14	the	the	DET
ajfa-6000	90	15	less	less	ADJ
ajfa-6000	90	16	asymmetry	asymmetry	NOUN
ajfa-6000	90	17	to	to	ADP
ajfa-6000	90	18	the	the	DET
ajfa-6000	90	19	normal	normal	ADJ
ajfa-6000	90	20	distribution	distribution	NOUN
ajfa-6000	90	21	.	.	PUNCT
ajfa-6000	91	1	table	table	NOUN
ajfa-6000	91	2	1	1	NUM
ajfa-6000	91	3	.	.	PUNCT
ajfa-6000	92	1	descriptive	descriptive	ADJ
ajfa-6000	92	2	statistics	statistic	NOUN
ajfa-6000	92	3	variables	variable	NOUN
ajfa-6000	92	4	dq	dq	PROPN
ajfa-6000	92	5	iau	iau	PROPN
ajfa-6000	92	6	owncon	owncon	PROPN
ajfa-6000	92	7	ceod	ceod	PROPN
ajfa-6000	92	8	bodind	bodind	PROPN
ajfa-6000	92	9	bods	bod	NOUN
ajfa-6000	92	10	bodci	bodci	VERB
ajfa-6000	92	11	chairten	chairten	VERB
ajfa-6000	92	12	lev	lev	NOUN
ajfa-6000	92	13	fsize	fsize	NOUN
ajfa-6000	92	14	mean	mean	VERB
ajfa-6000	92	15	50.10	50.10	NUM
ajfa-6000	93	1	0.55	0.55	NUM
ajfa-6000	93	2	0.436	0.436	NUM
ajfa-6000	93	3	0.85	0.85	NUM
ajfa-6000	93	4	0.61	0.61	NUM
ajfa-6000	93	5	5.18	5.18	NUM
ajfa-6000	93	6	0.77	0.77	NUM
ajfa-6000	93	7	3.71	3.71	NUM
ajfa-6000	93	8	0.73	0.73	NUM
ajfa-6000	93	9	5.86	5.86	NUM
ajfa-6000	93	10	median	median	NOUN
ajfa-6000	93	11	50	50	NUM
ajfa-6000	93	12	1.00	1.00	NUM
ajfa-6000	93	13	0.41	0.41	NUM
ajfa-6000	93	14	1.00	1.00	NUM
ajfa-6000	93	15	0.60	0.60	NUM
ajfa-6000	93	16	5.00	5.00	NUM
ajfa-6000	93	17	1.00	1.00	NUM
ajfa-6000	93	18	2.00	2.00	NUM
ajfa-6000	93	19	0.77	0.77	NUM
ajfa-6000	93	20	5.80	5.80	NUM
ajfa-6000	93	21	maximum	maximum	NOUN
ajfa-6000	93	22	98	98	NUM
ajfa-6000	93	23	1.00	1.00	NUM
ajfa-6000	93	24	0.89	0.89	NUM
ajfa-6000	93	25	1.00	1.00	NUM
ajfa-6000	93	26	1.00	1.00	NUM
ajfa-6000	93	27	10.00	10.00	NUM
ajfa-6000	93	28	1.00	1.00	NUM
ajfa-6000	93	29	20.00	20.00	NUM
ajfa-6000	93	30	3.33	3.33	NUM
ajfa-6000	93	31	8.64	8.64	NUM
ajfa-6000	93	32	minimum	minimum	ADJ
ajfa-6000	93	33	−13	−13	NOUN
ajfa-6000	93	34	0.00	0.00	NUM
ajfa-6000	93	35	0.12	0.12	NUM
ajfa-6000	93	36	0.00	0.00	NUM
ajfa-6000	93	37	0.00	0.00	NUM
ajfa-6000	93	38	3.00	3.00	NUM
ajfa-6000	93	39	0.00	0.00	NUM
ajfa-6000	93	40	1.00	1.00	NUM
ajfa-6000	93	41	0.01	0.01	NUM
ajfa-6000	93	42	2.80	2.80	NUM
ajfa-6000	93	43	st.dev	st.dev	PROPN
ajfa-6000	93	44	25.9	25.9	NUM
ajfa-6000	93	45	0.497	0.497	NUM
ajfa-6000	93	46	0.19	0.19	NUM
ajfa-6000	93	47	0.36	0.36	NUM
ajfa-6000	93	48	0.22	0.22	NUM
ajfa-6000	93	49	0.62	0.62	NUM
ajfa-6000	93	50	0.49	0.49	NUM
ajfa-6000	93	51	3.78	3.78	NUM
ajfa-6000	93	52	0.29	0.29	NUM
ajfa-6000	93	53	0.65	0.65	NUM
ajfa-6000	93	54	skewness	skewness	NOUN
ajfa-6000	93	55	−0.16	−0.16	PROPN
ajfa-6000	93	56	−0.22	−0.22	NOUN
ajfa-6000	93	57	0.38	0.38	NUM
ajfa-6000	94	1	−1.84	−1.84	NUM
ajfa-6000	94	2	−0.39	−0.39	NOUN
ajfa-6000	94	3	3.16	3.16	NUM
ajfa-6000	94	4	−1.30	−1.30	ADP
ajfa-6000	94	5	2.09	2.09	NUM
ajfa-6000	94	6	1.72	1.72	NUM
ajfa-6000	94	7	0.42	0.42	NUM
ajfa-6000	94	8	observations	observation	NOUN
ajfa-6000	94	9	498	498	NUM
ajfa-6000	94	10	498	498	NUM
ajfa-6000	94	11	498	498	NUM
ajfa-6000	94	12	498	498	NUM
ajfa-6000	94	13	498	498	NUM
ajfa-6000	94	14	498	498	NUM
ajfa-6000	94	15	498	498	NUM
ajfa-6000	94	16	498	498	NUM
ajfa-6000	94	17	498	498	NUM
ajfa-6000	94	18	498	498	NUM
ajfa-6000	94	19	note	note	NOUN
ajfa-6000	94	20	:	:	PUNCT
ajfa-6000	94	21	dq	dq	NOUN
ajfa-6000	94	22	=	=	VERB
ajfa-6000	94	23	disclosure	disclosure	NOUN
ajfa-6000	94	24	quality	quality	NOUN
ajfa-6000	94	25	;	;	PUNCT
ajfa-6000	94	26	ia=	ia=	VERB
ajfa-6000	94	27	internal	internal	ADJ
ajfa-6000	94	28	audit	audit	NOUN
ajfa-6000	94	29	;	;	PUNCT
ajfa-6000	94	30	owncon	owncon	NOUN
ajfa-6000	94	31	=	=	SYM
ajfa-6000	94	32	ownership	ownership	NOUN
ajfa-6000	94	33	concentration	concentration	NOUN
ajfa-6000	94	34	;	;	PUNCT
ajfa-6000	94	35	ceod	ceod	NOUN
ajfa-6000	94	36	=	=	SYM
ajfa-6000	94	37	ceo	ceo	NOUN
ajfa-6000	94	38	duality	duality	NOUN
ajfa-6000	94	39	;	;	PUNCT
ajfa-6000	94	40	bodind	bodind	NOUN
ajfa-6000	94	41	=	=	PROPN
ajfa-6000	94	42	board	board	NOUN
ajfa-6000	94	43	independence	independence	NOUN
ajfa-6000	94	44	;	;	PUNCT
ajfa-6000	94	45	bods	bod	NOUN
ajfa-6000	94	46	=	=	SYM
ajfa-6000	94	47	board	board	NOUN
ajfa-6000	94	48	size	size	NOUN
ajfa-6000	94	49	;	;	PUNCT
ajfa-6000	94	50	bodci	bodci	X
ajfa-6000	94	51	=	=	PUNCT
ajfa-6000	94	52	board	board	NOUN
ajfa-6000	94	53	chairman	chairman	NOUN
ajfa-6000	94	54	independence	independence	NOUN
ajfa-6000	94	55	;	;	PUNCT
ajfa-6000	94	56	chairten	chairten	NOUN
ajfa-6000	94	57	=	=	PUNCT
ajfa-6000	94	58	chairman	chairman	NOUN
ajfa-6000	94	59	tenure	tenure	NOUN
ajfa-6000	94	60	;	;	PUNCT
ajfa-6000	94	61	lev	lev	NOUN
ajfa-6000	94	62	=	=	SYM
ajfa-6000	94	63	financial	financial	ADJ
ajfa-6000	94	64	leverage	leverage	NOUN
ajfa-6000	94	65	;	;	PUNCT
ajfa-6000	94	66	fsize	fsize	NOUN
ajfa-6000	94	67	=	=	SYM
ajfa-6000	94	68	firm	firm	ADJ
ajfa-6000	94	69	size	size	NOUN
ajfa-6000	94	70	asian	asian	ADJ
ajfa-6000	94	71	journal	journal	NOUN
ajfa-6000	94	72	of	of	ADP
ajfa-6000	94	73	finance	finance	PROPN
ajfa-6000	94	74	&	&	CCONJ
ajfa-6000	94	75	accounting	accounting	PROPN
ajfa-6000	94	76	issn	issn	PROPN
ajfa-6000	94	77	1946	1946	NUM
ajfa-6000	94	78	-	-	PUNCT
ajfa-6000	94	79	052x	052x	PROPN
ajfa-6000	94	80	2014	2014	NUM
ajfa-6000	94	81	,	,	PUNCT
ajfa-6000	94	82	vol	vol	NOUN
ajfa-6000	94	83	.	.	PROPN
ajfa-6000	94	84	6	6	NUM
ajfa-6000	94	85	,	,	PUNCT
ajfa-6000	94	86	no	no	INTJ
ajfa-6000	94	87	.	.	NOUN
ajfa-6000	94	88	2	2	NUM
ajfa-6000	94	89	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6000	94	90	81	81	NUM
ajfa-6000	94	91	4.2	4.2	NUM
ajfa-6000	94	92	.	.	PUNCT
ajfa-6000	95	1	pearson	pearson	PROPN
ajfa-6000	95	2	correlation	correlation	NOUN
ajfa-6000	95	3	to	to	PART
ajfa-6000	95	4	determine	determine	VERB
ajfa-6000	95	5	the	the	DET
ajfa-6000	95	6	level	level	NOUN
ajfa-6000	95	7	of	of	ADP
ajfa-6000	95	8	the	the	DET
ajfa-6000	95	9	relationship	relationship	NOUN
ajfa-6000	95	10	among	among	ADP
ajfa-6000	95	11	the	the	DET
ajfa-6000	95	12	variables	variable	NOUN
ajfa-6000	95	13	,	,	PUNCT
ajfa-6000	95	14	pearson	pearson	PROPN
ajfa-6000	95	15	correlation	correlation	NOUN
ajfa-6000	95	16	coefficient	coefficient	NOUN
ajfa-6000	95	17	has	have	AUX
ajfa-6000	95	18	been	be	AUX
ajfa-6000	95	19	used	use	VERB
ajfa-6000	95	20	.	.	PUNCT
ajfa-6000	96	1	correlation	correlation	NOUN
ajfa-6000	96	2	coefficient	coefficient	NOUN
ajfa-6000	96	3	is	be	AUX
ajfa-6000	96	4	a	a	DET
ajfa-6000	96	5	statistical	statistical	ADJ
ajfa-6000	96	6	way	way	NOUN
ajfa-6000	96	7	to	to	PART
ajfa-6000	96	8	measure	measure	VERB
ajfa-6000	96	9	the	the	DET
ajfa-6000	96	10	level	level	NOUN
ajfa-6000	96	11	that	that	SCONJ
ajfa-6000	96	12	a	a	DET
ajfa-6000	96	13	variable	variable	NOUN
ajfa-6000	96	14	can	can	AUX
ajfa-6000	96	15	be	be	AUX
ajfa-6000	96	16	related	relate	VERB
ajfa-6000	96	17	to	to	ADP
ajfa-6000	96	18	another	another	DET
ajfa-6000	96	19	variable	variable	NOUN
ajfa-6000	96	20	linearly	linearly	ADV
ajfa-6000	96	21	.	.	PUNCT
ajfa-6000	97	1	the	the	DET
ajfa-6000	97	2	correlation	correlation	NOUN
ajfa-6000	97	3	coefficient	coefficient	NOUN
ajfa-6000	97	4	should	should	AUX
ajfa-6000	97	5	not	not	PART
ajfa-6000	97	6	be	be	AUX
ajfa-6000	97	7	high	high	ADJ
ajfa-6000	97	8	among	among	ADP
ajfa-6000	97	9	the	the	DET
ajfa-6000	97	10	variables	variable	NOUN
ajfa-6000	97	11	of	of	ADP
ajfa-6000	97	12	model	model	NOUN
ajfa-6000	97	13	.	.	PUNCT
ajfa-6000	98	1	gujarati	gujarati	PROPN
ajfa-6000	98	2	(	(	PUNCT
ajfa-6000	98	3	2003	2003	NUM
ajfa-6000	98	4	)	)	PUNCT
ajfa-6000	98	5	argues	argue	VERB
ajfa-6000	98	6	that	that	SCONJ
ajfa-6000	98	7	as	as	ADP
ajfa-6000	98	8	a	a	DET
ajfa-6000	98	9	thumb	thumb	NOUN
ajfa-6000	98	10	of	of	ADP
ajfa-6000	98	11	rule	rule	NOUN
ajfa-6000	98	12	,	,	PUNCT
ajfa-6000	98	13	correlation	correlation	NOUN
ajfa-6000	98	14	coefficient	coefficient	NOUN
ajfa-6000	98	15	more	more	ADJ
ajfa-6000	98	16	than	than	ADP
ajfa-6000	98	17	0.8	0.8	NUM
ajfa-6000	98	18	is	be	AUX
ajfa-6000	98	19	regarded	regard	VERB
ajfa-6000	98	20	as	as	ADP
ajfa-6000	98	21	high	high	ADJ
ajfa-6000	98	22	correlation	correlation	NOUN
ajfa-6000	98	23	and	and	CCONJ
ajfa-6000	98	24	hence	hence	ADV
ajfa-6000	98	25	indicates	indicate	VERB
ajfa-6000	98	26	a	a	DET
ajfa-6000	98	27	serious	serious	ADJ
ajfa-6000	98	28	problem	problem	NOUN
ajfa-6000	98	29	of	of	ADP
ajfa-6000	98	30	multicollinearity	multicollinearity	NOUN
ajfa-6000	98	31	.	.	PUNCT
ajfa-6000	99	1	since	since	SCONJ
ajfa-6000	99	2	the	the	DET
ajfa-6000	99	3	high	high	ADJ
ajfa-6000	99	4	correlation	correlation	NOUN
ajfa-6000	99	5	among	among	ADP
ajfa-6000	99	6	the	the	DET
ajfa-6000	99	7	independent	independent	ADJ
ajfa-6000	99	8	variables	variable	NOUN
ajfa-6000	99	9	in	in	ADP
ajfa-6000	99	10	a	a	DET
ajfa-6000	99	11	model	model	NOUN
ajfa-6000	99	12	,	,	PUNCT
ajfa-6000	99	13	may	may	AUX
ajfa-6000	99	14	lead	lead	VERB
ajfa-6000	99	15	to	to	ADP
ajfa-6000	99	16	spoiling	spoil	VERB
ajfa-6000	99	17	the	the	DET
ajfa-6000	99	18	results	result	NOUN
ajfa-6000	99	19	of	of	ADP
ajfa-6000	99	20	regression	regression	NOUN
ajfa-6000	99	21	.	.	PUNCT
ajfa-6000	100	1	when	when	SCONJ
ajfa-6000	100	2	the	the	DET
ajfa-6000	100	3	significance	significance	NOUN
ajfa-6000	100	4	coefficient	coefficient	NOUN
ajfa-6000	100	5	of	of	ADP
ajfa-6000	100	6	a	a	DET
ajfa-6000	100	7	variable	variable	NOUN
ajfa-6000	100	8	is	be	AUX
ajfa-6000	100	9	less	less	ADJ
ajfa-6000	100	10	than	than	ADP
ajfa-6000	100	11	5	5	NUM
ajfa-6000	100	12	%	%	NOUN
ajfa-6000	100	13	(	(	PUNCT
ajfa-6000	100	14	sig<5	sig<5	NUM
ajfa-6000	100	15	%	%	NOUN
ajfa-6000	100	16	)	)	PUNCT
ajfa-6000	100	17	,	,	PUNCT
ajfa-6000	100	18	h0	h0	NOUN
ajfa-6000	100	19	will	will	AUX
ajfa-6000	100	20	be	be	AUX
ajfa-6000	100	21	rejected	reject	VERB
ajfa-6000	100	22	and	and	CCONJ
ajfa-6000	100	23	h1	h1	PROPN
ajfa-6000	100	24	will	will	AUX
ajfa-6000	100	25	be	be	AUX
ajfa-6000	100	26	cofirmed	cofirme	VERB
ajfa-6000	100	27	and	and	CCONJ
ajfa-6000	100	28	significance	significance	NOUN
ajfa-6000	100	29	of	of	ADP
ajfa-6000	100	30	the	the	DET
ajfa-6000	100	31	two	two	NUM
ajfa-6000	100	32	variables	variable	NOUN
ajfa-6000	100	33	will	will	AUX
ajfa-6000	100	34	be	be	AUX
ajfa-6000	100	35	acceptable	acceptable	ADJ
ajfa-6000	100	36	otherwise	otherwise	ADV
ajfa-6000	100	37	it	it	PRON
ajfa-6000	100	38	will	will	AUX
ajfa-6000	100	39	be	be	AUX
ajfa-6000	100	40	unacceptable	unacceptable	ADJ
ajfa-6000	100	41	.	.	PUNCT
ajfa-6000	101	1	as	as	SCONJ
ajfa-6000	101	2	it	it	PRON
ajfa-6000	101	3	is	be	AUX
ajfa-6000	101	4	seen	see	VERB
ajfa-6000	101	5	in	in	ADP
ajfa-6000	101	6	the	the	DET
ajfa-6000	101	7	table	table	NOUN
ajfa-6000	101	8	,	,	PUNCT
ajfa-6000	101	9	the	the	DET
ajfa-6000	101	10	level	level	NOUN
ajfa-6000	101	11	of	of	ADP
ajfa-6000	101	12	correlation	correlation	NOUN
ajfa-6000	101	13	among	among	ADP
ajfa-6000	101	14	the	the	DET
ajfa-6000	101	15	research	research	NOUN
ajfa-6000	101	16	variables	variable	NOUN
ajfa-6000	101	17	indicates	indicate	VERB
ajfa-6000	101	18	a	a	DET
ajfa-6000	101	19	significant	significant	ADJ
ajfa-6000	101	20	correlation	correlation	NOUN
ajfa-6000	101	21	among	among	ADP
ajfa-6000	101	22	the	the	DET
ajfa-6000	101	23	most	most	ADJ
ajfa-6000	101	24	of	of	ADP
ajfa-6000	101	25	the	the	DET
ajfa-6000	101	26	variables	variable	NOUN
ajfa-6000	101	27	,	,	PUNCT
ajfa-6000	101	28	and	and	CCONJ
ajfa-6000	101	29	therefore	therefore	ADV
ajfa-6000	101	30	the	the	DET
ajfa-6000	101	31	results	result	NOUN
ajfa-6000	101	32	indicate	indicate	VERB
ajfa-6000	101	33	that	that	SCONJ
ajfa-6000	101	34	there	there	PRON
ajfa-6000	101	35	is	be	VERB
ajfa-6000	101	36	no	no	DET
ajfa-6000	101	37	multicollinearity	multicollinearity	NOUN
ajfa-6000	101	38	between	between	ADP
ajfa-6000	101	39	our	our	PRON
ajfa-6000	101	40	variables	variable	NOUN
ajfa-6000	101	41	.	.	PUNCT
ajfa-6000	102	1	table	table	NOUN
ajfa-6000	102	2	2	2	NUM
ajfa-6000	102	3	.	.	PUNCT
ajfa-6000	102	4	pearson	pearson	PROPN
ajfa-6000	102	5	correlation	correlation	NOUN
ajfa-6000	102	6	matrix	matrix	NOUN
ajfa-6000	102	7	dq	dq	ADP
ajfa-6000	102	8	iau	iau	PROPN
ajfa-6000	102	9	owncon	owncon	PROPN
ajfa-6000	102	10	ceod	ceod	PROPN
ajfa-6000	102	11	bodind	bodind	PROPN
ajfa-6000	102	12	bods	bod	NOUN
ajfa-6000	102	13	bodci	bodci	VERB
ajfa-6000	102	14	chairten	chairten	VERB
ajfa-6000	102	15	lev	lev	NOUN
ajfa-6000	102	16	fsize	fsize	NOUN
ajfa-6000	102	17	dq	dq	PROPN
ajfa-6000	102	18	1.00	1.00	NUM
ajfa-6000	102	19	iau	iau	PROPN
ajfa-6000	102	20	0.29	0.29	NUM
ajfa-6000	102	21	*	*	PROPN
ajfa-6000	102	22	1.00	1.00	NUM
ajfa-6000	102	23	owncon	owncon	NOUN
ajfa-6000	102	24	0.10	0.10	NUM
ajfa-6000	102	25	*	*	PUNCT
ajfa-6000	102	26	−0.12	−0.12	ADP
ajfa-6000	102	27	1.00	1.00	NUM
ajfa-6000	102	28	ceod	ceod	NOUN
ajfa-6000	102	29	0.32	0.32	NUM
ajfa-6000	102	30	*	*	SYM
ajfa-6000	102	31	0.02	0.02	NUM
ajfa-6000	102	32	*	*	NOUN
ajfa-6000	102	33	0.02	0.02	NUM
ajfa-6000	102	34	1.00	1.00	NUM
ajfa-6000	102	35	bodind	bodind	NOUN
ajfa-6000	102	36	0.33	0.33	NUM
ajfa-6000	102	37	*	*	PUNCT
ajfa-6000	102	38	0.17	0.17	NUM
ajfa-6000	102	39	*	*	SYM
ajfa-6000	102	40	0.14	0.14	NUM
ajfa-6000	102	41	*	*	SYM
ajfa-6000	102	42	0.57	0.57	NUM
ajfa-6000	102	43	*	*	NUM
ajfa-6000	102	44	1.00	1.00	NUM
ajfa-6000	102	45	bods	bod	NOUN
ajfa-6000	102	46	−0.02	−0.02	ADP
ajfa-6000	102	47	0.00	0.00	NUM
ajfa-6000	102	48	0.04	0.04	NUM
ajfa-6000	103	1	−0.07	−0.07	PUNCT
ajfa-6000	103	2	−0.02	−0.02	NOUN
ajfa-6000	103	3	1.00	1.00	NUM
ajfa-6000	103	4	bodci	bodci	VERB
ajfa-6000	103	5	0.23	0.23	NUM
ajfa-6000	103	6	*	*	NOUN
ajfa-6000	103	7	0.08	0.08	NUM
ajfa-6000	103	8	0.15	0.15	NUM
ajfa-6000	103	9	*	*	NOUN
ajfa-6000	103	10	0.65	0.65	NUM
ajfa-6000	103	11	*	*	PUNCT
ajfa-6000	104	1	0.59	0.59	NUM
ajfa-6000	104	2	*	*	PUNCT
ajfa-6000	104	3	−0.04	−0.04	NUM
ajfa-6000	104	4	1.00	1.00	NUM
ajfa-6000	104	5	chairten	chairten	NOUN
ajfa-6000	104	6	0.00	0.00	NUM
ajfa-6000	104	7	−0.07	−0.07	NUM
ajfa-6000	104	8	0.04	0.04	NUM
ajfa-6000	104	9	*	*	NOUN
ajfa-6000	104	10	−0.08	−0.08	NUM
ajfa-6000	105	1	−0.03	−0.03	NOUN
ajfa-6000	105	2	0.09	0.09	NUM
ajfa-6000	105	3	0.00	0.00	NUM
ajfa-6000	105	4	1.00	1.00	NUM
ajfa-6000	105	5	lev	lev	NOUN
ajfa-6000	105	6	0.03	0.03	NUM
ajfa-6000	105	7	−0.16	−0.16	NOUN
ajfa-6000	105	8	*	*	PUNCT
ajfa-6000	106	1	−0.03	−0.03	NOUN
ajfa-6000	106	2	0.16	0.16	NUM
ajfa-6000	106	3	*	*	SYM
ajfa-6000	106	4	0.10	0.10	NUM
ajfa-6000	106	5	*	*	PUNCT
ajfa-6000	106	6	−0.04	−0.04	NOUN
ajfa-6000	106	7	−0.04	−0.04	NOUN
ajfa-6000	106	8	0.10	0.10	NUM
ajfa-6000	106	9	*	*	SYM
ajfa-6000	106	10	1.00	1.00	NUM
ajfa-6000	106	11	fsize	fsize	NOUN
ajfa-6000	106	12	−0.04	−0.04	NOUN
ajfa-6000	106	13	−0.07	−0.07	PRON
ajfa-6000	106	14	0.36	0.36	NUM
ajfa-6000	106	15	*	*	NUM
ajfa-6000	106	16	0.06	0.06	NUM
ajfa-6000	106	17	0.08	0.08	NUM
ajfa-6000	106	18	0.21	0.21	NUM
ajfa-6000	106	19	*	*	SYM
ajfa-6000	106	20	0.12	0.12	NUM
ajfa-6000	106	21	*	*	PUNCT
ajfa-6000	106	22	−0.17	−0.17	PROPN
ajfa-6000	106	23	*	*	X
ajfa-6000	106	24	0.09	0.09	NUM
ajfa-6000	106	25	1.00	1.00	NUM
ajfa-6000	106	26	note	note	NOUN
ajfa-6000	106	27	:	:	PUNCT
ajfa-6000	106	28	dq	dq	NOUN
ajfa-6000	106	29	=	=	VERB
ajfa-6000	106	30	disclosure	disclosure	NOUN
ajfa-6000	106	31	quality	quality	NOUN
ajfa-6000	106	32	;	;	PUNCT
ajfa-6000	106	33	iau=	iau=	NUM
ajfa-6000	106	34	internal	internal	ADJ
ajfa-6000	106	35	audit	audit	NOUN
ajfa-6000	106	36	unit	unit	NOUN
ajfa-6000	106	37	;	;	PUNCT
ajfa-6000	106	38	owncon	owncon	NOUN
ajfa-6000	106	39	=	=	SYM
ajfa-6000	106	40	ownership	ownership	NOUN
ajfa-6000	106	41	concentration	concentration	NOUN
ajfa-6000	106	42	;	;	PUNCT
ajfa-6000	106	43	ceod	ceod	NOUN
ajfa-6000	106	44	=	=	SYM
ajfa-6000	106	45	ceo	ceo	NOUN
ajfa-6000	106	46	duality	duality	NOUN
ajfa-6000	106	47	;	;	PUNCT
ajfa-6000	106	48	bodind	bodind	NOUN
ajfa-6000	106	49	=	=	PROPN
ajfa-6000	106	50	board	board	NOUN
ajfa-6000	106	51	independence	independence	NOUN
ajfa-6000	106	52	;	;	PUNCT
ajfa-6000	106	53	bods	bod	NOUN
ajfa-6000	106	54	=	=	SYM
ajfa-6000	106	55	board	board	NOUN
ajfa-6000	106	56	size	size	NOUN
ajfa-6000	106	57	;	;	PUNCT
ajfa-6000	106	58	bodci	bodci	X
ajfa-6000	106	59	=	=	PUNCT
ajfa-6000	106	60	board	board	NOUN
ajfa-6000	106	61	chairman	chairman	NOUN
ajfa-6000	106	62	independence	independence	NOUN
ajfa-6000	106	63	;	;	PUNCT
ajfa-6000	106	64	chairten	chairten	NOUN
ajfa-6000	106	65	=	=	PUNCT
ajfa-6000	106	66	chairman	chairman	NOUN
ajfa-6000	106	67	tenure	tenure	NOUN
ajfa-6000	106	68	;	;	PUNCT
ajfa-6000	106	69	lev	lev	NOUN
ajfa-6000	106	70	=	=	SYM
ajfa-6000	106	71	leverage	leverage	NOUN
ajfa-6000	106	72	;	;	PUNCT
ajfa-6000	106	73	fsize	fsize	NOUN
ajfa-6000	106	74	=	=	SYM
ajfa-6000	106	75	firm	firm	NOUN
ajfa-6000	106	76	size	size	NOUN
ajfa-6000	106	77	4.3	4.3	NUM
ajfa-6000	106	78	.	.	PUNCT
ajfa-6000	107	1	regression	regression	NOUN
ajfa-6000	107	2	results	result	NOUN
ajfa-6000	107	3	and	and	CCONJ
ajfa-6000	107	4	discussion	discussion	NOUN
ajfa-6000	107	5	according	accord	VERB
ajfa-6000	107	6	to	to	ADP
ajfa-6000	107	7	the	the	DET
ajfa-6000	107	8	results	result	NOUN
ajfa-6000	107	9	of	of	ADP
ajfa-6000	107	10	hausman	hausman	NOUN
ajfa-6000	107	11	-	-	PUNCT
ajfa-6000	107	12	test	test	NOUN
ajfa-6000	107	13	,	,	PUNCT
ajfa-6000	107	14	the	the	DET
ajfa-6000	107	15	most	most	ADV
ajfa-6000	107	16	suitable	suitable	ADJ
ajfa-6000	107	17	estimation	estimation	NOUN
ajfa-6000	107	18	method	method	NOUN
ajfa-6000	107	19	for	for	ADP
ajfa-6000	107	20	all	all	DET
ajfa-6000	107	21	models	model	NOUN
ajfa-6000	107	22	is	be	AUX
ajfa-6000	107	23	random	random	ADJ
ajfa-6000	107	24	effects	effect	NOUN
ajfa-6000	107	25	.	.	PUNCT
ajfa-6000	108	1	therefore	therefore	ADV
ajfa-6000	108	2	all	all	DET
ajfa-6000	108	3	models	model	NOUN
ajfa-6000	108	4	are	be	AUX
ajfa-6000	108	5	run	run	VERB
ajfa-6000	108	6	based	base	VERB
ajfa-6000	108	7	on	on	ADP
ajfa-6000	108	8	random	random	ADJ
ajfa-6000	108	9	effects	effect	NOUN
ajfa-6000	108	10	estimation	estimation	NOUN
ajfa-6000	108	11	method	method	NOUN
ajfa-6000	108	12	.	.	PUNCT
ajfa-6000	109	1	in	in	ADP
ajfa-6000	109	2	model1	model1	PROPN
ajfa-6000	109	3	,	,	PUNCT
ajfa-6000	109	4	(	(	PUNCT
ajfa-6000	109	5	f=21.33	f=21.33	NOUN
ajfa-6000	109	6	)	)	PUNCT
ajfa-6000	109	7	statistics	statistic	NOUN
ajfa-6000	109	8	,	,	PUNCT
ajfa-6000	109	9	indicates	indicate	VERB
ajfa-6000	109	10	the	the	DET
ajfa-6000	109	11	significance	significance	NOUN
ajfa-6000	109	12	of	of	ADP
ajfa-6000	109	13	regression	regression	NOUN
ajfa-6000	109	14	model1	model1	NOUN
ajfa-6000	109	15	that	that	SCONJ
ajfa-6000	109	16	since	since	SCONJ
ajfa-6000	109	17	p	p	NOUN
ajfa-6000	109	18	-	-	PUNCT
ajfa-6000	109	19	value<5	value<5	NOUN
ajfa-6000	109	20	%	%	NOUN
ajfa-6000	109	21	,	,	PUNCT
ajfa-6000	109	22	and	and	CCONJ
ajfa-6000	109	23	hence	hence	ADV
ajfa-6000	109	24	regression	regression	NOUN
ajfa-6000	109	25	model1	model1	NOUN
ajfa-6000	109	26	is	be	AUX
ajfa-6000	109	27	significant	significant	ADJ
ajfa-6000	109	28	.	.	PUNCT
ajfa-6000	110	1	r2	r2	NOUN
ajfa-6000	110	2	=	=	NOUN
ajfa-6000	110	3	29	29	NUM
ajfa-6000	110	4	%	%	NOUN
ajfa-6000	110	5	also	also	ADV
ajfa-6000	110	6	indicates	indicate	VERB
ajfa-6000	110	7	the	the	DET
ajfa-6000	110	8	level	level	NOUN
ajfa-6000	110	9	of	of	ADP
ajfa-6000	110	10	the	the	DET
ajfa-6000	110	11	relationship	relationship	NOUN
ajfa-6000	110	12	of	of	ADP
ajfa-6000	110	13	the	the	DET
ajfa-6000	110	14	independent	independent	ADJ
ajfa-6000	110	15	variables	variable	NOUN
ajfa-6000	110	16	with	with	ADP
ajfa-6000	110	17	disclosure	disclosure	NOUN
ajfa-6000	110	18	quality	quality	NOUN
ajfa-6000	110	19	(	(	PUNCT
ajfa-6000	110	20	dependent	dependent	ADJ
ajfa-6000	110	21	variable	variable	NOUN
ajfa-6000	110	22	)	)	PUNCT
ajfa-6000	110	23	.	.	PUNCT
ajfa-6000	111	1	asian	asian	ADJ
ajfa-6000	111	2	journal	journal	PROPN
ajfa-6000	111	3	of	of	ADP
ajfa-6000	111	4	finance	finance	PROPN
ajfa-6000	111	5	&	&	CCONJ
ajfa-6000	111	6	accounting	accounting	PROPN
ajfa-6000	111	7	issn	issn	PROPN
ajfa-6000	111	8	1946	1946	NUM
ajfa-6000	111	9	-	-	PUNCT
ajfa-6000	111	10	052x	052x	PROPN
ajfa-6000	111	11	2014	2014	NUM
ajfa-6000	111	12	,	,	PUNCT
ajfa-6000	111	13	vol	vol	NOUN
ajfa-6000	111	14	.	.	PROPN
ajfa-6000	111	15	6	6	NUM
ajfa-6000	111	16	,	,	PUNCT
ajfa-6000	111	17	no	no	INTJ
ajfa-6000	111	18	.	.	NOUN
ajfa-6000	111	19	2	2	NUM
ajfa-6000	111	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6000	111	21	82	82	NUM
ajfa-6000	111	22	internal	internal	ADJ
ajfa-6000	111	23	audit	audit	NOUN
ajfa-6000	111	24	unit	unit	NOUN
ajfa-6000	111	25	independent	independent	ADJ
ajfa-6000	111	26	variable	variable	NOUN
ajfa-6000	111	27	is	be	AUX
ajfa-6000	111	28	significant	significant	ADJ
ajfa-6000	111	29	and	and	CCONJ
ajfa-6000	111	30	indicates	indicate	VERB
ajfa-6000	111	31	a	a	DET
ajfa-6000	111	32	positive	positive	ADJ
ajfa-6000	111	33	and	and	CCONJ
ajfa-6000	111	34	significant	significant	ADJ
ajfa-6000	111	35	relationship	relationship	NOUN
ajfa-6000	111	36	between	between	ADP
ajfa-6000	111	37	internal	internal	ADJ
ajfa-6000	111	38	audit	audit	NOUN
ajfa-6000	111	39	unit	unit	NOUN
ajfa-6000	111	40	and	and	CCONJ
ajfa-6000	111	41	disclosure	disclosure	NOUN
ajfa-6000	111	42	quality	quality	NOUN
ajfa-6000	111	43	as	as	ADP
ajfa-6000	111	44	15.91	15.91	NUM
ajfa-6000	111	45	%	%	NOUN
ajfa-6000	111	46	.	.	PUNCT
ajfa-6000	112	1	therefore	therefore	ADV
ajfa-6000	112	2	,	,	PUNCT
ajfa-6000	112	3	the	the	DET
ajfa-6000	112	4	first	first	ADJ
ajfa-6000	112	5	hypothesis	hypothesis	NOUN
ajfa-6000	112	6	is	be	AUX
ajfa-6000	112	7	not	not	PART
ajfa-6000	112	8	rejected	reject	VERB
ajfa-6000	112	9	since	since	SCONJ
ajfa-6000	112	10	our	our	PRON
ajfa-6000	112	11	results	result	NOUN
ajfa-6000	112	12	support	support	VERB
ajfa-6000	112	13	it	it	PRON
ajfa-6000	112	14	.	.	PUNCT
ajfa-6000	113	1	the	the	DET
ajfa-6000	113	2	control	control	NOUN
ajfa-6000	113	3	variables	variable	VERB
ajfa-6000	113	4	in	in	ADP
ajfa-6000	113	5	this	this	DET
ajfa-6000	113	6	model	model	NOUN
ajfa-6000	113	7	are	be	AUX
ajfa-6000	113	8	not	not	PART
ajfa-6000	113	9	significant	significant	ADJ
ajfa-6000	113	10	as	as	ADV
ajfa-6000	113	11	well	well	ADV
ajfa-6000	113	12	.	.	PUNCT
ajfa-6000	114	1	in	in	ADP
ajfa-6000	114	2	model2	model2	PROPN
ajfa-6000	114	3	,	,	PUNCT
ajfa-6000	114	4	(	(	PUNCT
ajfa-6000	114	5	f=14.87	f=14.87	PROPN
ajfa-6000	114	6	)	)	PUNCT
ajfa-6000	114	7	statistics	statistic	NOUN
ajfa-6000	114	8	,	,	PUNCT
ajfa-6000	114	9	indicates	indicate	VERB
ajfa-6000	114	10	the	the	DET
ajfa-6000	114	11	significance	significance	NOUN
ajfa-6000	114	12	of	of	ADP
ajfa-6000	114	13	regression	regression	NOUN
ajfa-6000	114	14	model2	model2	NOUN
ajfa-6000	115	1	that	that	SCONJ
ajfa-6000	115	2	since	since	SCONJ
ajfa-6000	115	3	p	p	NOUN
ajfa-6000	115	4	-	-	PUNCT
ajfa-6000	115	5	value<5	value<5	NOUN
ajfa-6000	115	6	%	%	NOUN
ajfa-6000	115	7	,	,	PUNCT
ajfa-6000	115	8	regression	regression	NOUN
ajfa-6000	115	9	model	model	NOUN
ajfa-6000	115	10	is	be	AUX
ajfa-6000	115	11	significant	significant	ADJ
ajfa-6000	115	12	.	.	PUNCT
ajfa-6000	116	1	r2	r2	NOUN
ajfa-6000	116	2	=	=	NOUN
ajfa-6000	117	1	22	22	NUM
ajfa-6000	117	2	%	%	NOUN
ajfa-6000	117	3	also	also	ADV
ajfa-6000	117	4	indicates	indicate	VERB
ajfa-6000	117	5	the	the	DET
ajfa-6000	117	6	level	level	NOUN
ajfa-6000	117	7	of	of	ADP
ajfa-6000	117	8	the	the	DET
ajfa-6000	117	9	relationship	relationship	NOUN
ajfa-6000	117	10	of	of	ADP
ajfa-6000	117	11	the	the	DET
ajfa-6000	117	12	independent	independent	ADJ
ajfa-6000	117	13	variables	variable	NOUN
ajfa-6000	117	14	with	with	ADP
ajfa-6000	117	15	disclosure	disclosure	NOUN
ajfa-6000	117	16	quality	quality	NOUN
ajfa-6000	117	17	(	(	PUNCT
ajfa-6000	117	18	dependent	dependent	ADJ
ajfa-6000	117	19	variable	variable	NOUN
ajfa-6000	117	20	)	)	PUNCT
ajfa-6000	117	21	.	.	PUNCT
ajfa-6000	118	1	ownership	ownership	NOUN
ajfa-6000	118	2	concentration	concentration	NOUN
ajfa-6000	118	3	independent	independent	ADJ
ajfa-6000	118	4	variable	variable	NOUN
ajfa-6000	118	5	is	be	AUX
ajfa-6000	118	6	significant	significant	ADJ
ajfa-6000	118	7	and	and	CCONJ
ajfa-6000	118	8	indicates	indicate	VERB
ajfa-6000	118	9	a	a	DET
ajfa-6000	118	10	positive	positive	ADJ
ajfa-6000	118	11	and	and	CCONJ
ajfa-6000	118	12	significant	significant	ADJ
ajfa-6000	118	13	relationship	relationship	NOUN
ajfa-6000	118	14	between	between	ADP
ajfa-6000	118	15	ownership	ownership	NOUN
ajfa-6000	118	16	concentration	concentration	NOUN
ajfa-6000	118	17	and	and	CCONJ
ajfa-6000	118	18	disclosure	disclosure	NOUN
ajfa-6000	118	19	quality	quality	NOUN
ajfa-6000	118	20	as	as	ADP
ajfa-6000	118	21	20.13	20.13	NUM
ajfa-6000	118	22	%	%	NOUN
ajfa-6000	118	23	.	.	PUNCT
ajfa-6000	119	1	therefore	therefore	ADV
ajfa-6000	119	2	,	,	PUNCT
ajfa-6000	119	3	the	the	DET
ajfa-6000	119	4	second	second	ADJ
ajfa-6000	119	5	hypothesis	hypothesis	NOUN
ajfa-6000	119	6	is	be	AUX
ajfa-6000	119	7	not	not	PART
ajfa-6000	119	8	rejected	reject	VERB
ajfa-6000	119	9	since	since	SCONJ
ajfa-6000	119	10	our	our	PRON
ajfa-6000	119	11	results	result	NOUN
ajfa-6000	119	12	support	support	VERB
ajfa-6000	119	13	it	it	PRON
ajfa-6000	119	14	.	.	PUNCT
ajfa-6000	120	1	the	the	DET
ajfa-6000	120	2	size	size	NOUN
ajfa-6000	120	3	of	of	ADP
ajfa-6000	120	4	the	the	DET
ajfa-6000	120	5	firm	firm	NOUN
ajfa-6000	120	6	as	as	ADP
ajfa-6000	120	7	control	control	NOUN
ajfa-6000	120	8	variable	variable	NOUN
ajfa-6000	120	9	is	be	AUX
ajfa-6000	120	10	significant	significant	ADJ
ajfa-6000	120	11	as	as	ADV
ajfa-6000	120	12	well	well	ADV
ajfa-6000	120	13	and	and	CCONJ
ajfa-6000	120	14	it	it	PRON
ajfa-6000	120	15	is	be	AUX
ajfa-6000	120	16	equal	equal	ADJ
ajfa-6000	120	17	to	to	ADP
ajfa-6000	120	18	−6.34	−6.34	NOUN
ajfa-6000	120	19	.	.	PUNCT
ajfa-6000	121	1	in	in	ADP
ajfa-6000	121	2	model3	model3	PROPN
ajfa-6000	121	3	,	,	PUNCT
ajfa-6000	121	4	(	(	PUNCT
ajfa-6000	121	5	f=18.30	f=18.30	NOUN
ajfa-6000	121	6	)	)	PUNCT
ajfa-6000	121	7	statistics	statistic	NOUN
ajfa-6000	121	8	,	,	PUNCT
ajfa-6000	121	9	indicates	indicate	VERB
ajfa-6000	121	10	the	the	DET
ajfa-6000	121	11	significance	significance	NOUN
ajfa-6000	121	12	of	of	ADP
ajfa-6000	121	13	regression	regression	NOUN
ajfa-6000	121	14	model3	model3	NOUN
ajfa-6000	121	15	that	that	SCONJ
ajfa-6000	121	16	since	since	SCONJ
ajfa-6000	121	17	p	p	NOUN
ajfa-6000	121	18	-	-	PUNCT
ajfa-6000	121	19	value<5	value<5	NOUN
ajfa-6000	121	20	%	%	NOUN
ajfa-6000	121	21	,	,	PUNCT
ajfa-6000	121	22	regression	regression	NOUN
ajfa-6000	121	23	model3	model3	NOUN
ajfa-6000	121	24	is	be	AUX
ajfa-6000	121	25	significant	significant	ADJ
ajfa-6000	121	26	.	.	PUNCT
ajfa-6000	122	1	r2	r2	NOUN
ajfa-6000	122	2	=	=	NOUN
ajfa-6000	123	1	26	26	NUM
ajfa-6000	123	2	%	%	NOUN
ajfa-6000	123	3	also	also	ADV
ajfa-6000	123	4	indicates	indicate	VERB
ajfa-6000	123	5	the	the	DET
ajfa-6000	123	6	level	level	NOUN
ajfa-6000	123	7	of	of	ADP
ajfa-6000	123	8	the	the	DET
ajfa-6000	123	9	relationship	relationship	NOUN
ajfa-6000	123	10	of	of	ADP
ajfa-6000	123	11	the	the	DET
ajfa-6000	123	12	independent	independent	ADJ
ajfa-6000	123	13	variables	variable	NOUN
ajfa-6000	123	14	with	with	ADP
ajfa-6000	123	15	disclosure	disclosure	NOUN
ajfa-6000	123	16	quality	quality	NOUN
ajfa-6000	123	17	(	(	PUNCT
ajfa-6000	123	18	dependent	dependent	ADJ
ajfa-6000	123	19	variable	variable	NOUN
ajfa-6000	123	20	)	)	PUNCT
ajfa-6000	123	21	.	.	PUNCT
ajfa-6000	124	1	ceo	ceo	NOUN
ajfa-6000	124	2	duality	duality	NOUN
ajfa-6000	124	3	as	as	ADP
ajfa-6000	124	4	an	an	DET
ajfa-6000	124	5	independent	independent	ADJ
ajfa-6000	124	6	variable	variable	NOUN
ajfa-6000	124	7	is	be	AUX
ajfa-6000	124	8	significant	significant	ADJ
ajfa-6000	124	9	and	and	CCONJ
ajfa-6000	124	10	indicates	indicate	VERB
ajfa-6000	124	11	a	a	DET
ajfa-6000	124	12	positive	positive	ADJ
ajfa-6000	124	13	and	and	CCONJ
ajfa-6000	124	14	significant	significant	ADJ
ajfa-6000	124	15	relationship	relationship	NOUN
ajfa-6000	124	16	between	between	ADP
ajfa-6000	124	17	ceo	ceo	NOUN
ajfa-6000	124	18	duality	duality	NOUN
ajfa-6000	124	19	and	and	CCONJ
ajfa-6000	124	20	disclosure	disclosure	NOUN
ajfa-6000	124	21	quality	quality	NOUN
ajfa-6000	124	22	as	as	ADP
ajfa-6000	124	23	18.77	18.77	NUM
ajfa-6000	124	24	%	%	NOUN
ajfa-6000	124	25	.	.	PUNCT
ajfa-6000	125	1	therefore	therefore	ADV
ajfa-6000	125	2	,	,	PUNCT
ajfa-6000	125	3	the	the	DET
ajfa-6000	125	4	third	third	ADJ
ajfa-6000	125	5	hypothesis	hypothesis	NOUN
ajfa-6000	125	6	is	be	AUX
ajfa-6000	125	7	not	not	PART
ajfa-6000	125	8	rejected	reject	VERB
ajfa-6000	125	9	since	since	SCONJ
ajfa-6000	125	10	our	our	PRON
ajfa-6000	125	11	results	result	NOUN
ajfa-6000	125	12	support	support	VERB
ajfa-6000	125	13	it	it	PRON
ajfa-6000	125	14	.	.	PUNCT
ajfa-6000	126	1	the	the	DET
ajfa-6000	126	2	size	size	NOUN
ajfa-6000	126	3	of	of	ADP
ajfa-6000	126	4	the	the	DET
ajfa-6000	126	5	firm	firm	NOUN
ajfa-6000	126	6	as	as	ADP
ajfa-6000	126	7	control	control	NOUN
ajfa-6000	126	8	variable	variable	NOUN
ajfa-6000	126	9	is	be	AUX
ajfa-6000	126	10	significant	significant	ADJ
ajfa-6000	126	11	as	as	ADV
ajfa-6000	126	12	well	well	ADV
ajfa-6000	126	13	and	and	CCONJ
ajfa-6000	126	14	it	it	PRON
ajfa-6000	126	15	is	be	AUX
ajfa-6000	126	16	equal	equal	ADJ
ajfa-6000	126	17	to	to	ADP
ajfa-6000	126	18	−2.36	−2.36	NOUN
ajfa-6000	126	19	.	.	PUNCT
ajfa-6000	127	1	in	in	ADP
ajfa-6000	127	2	model4	model4	NOUN
ajfa-6000	127	3	,	,	PUNCT
ajfa-6000	127	4	(	(	PUNCT
ajfa-6000	127	5	f=19	f=19	X
ajfa-6000	127	6	)	)	PUNCT
ajfa-6000	127	7	statistics	statistic	NOUN
ajfa-6000	127	8	,	,	PUNCT
ajfa-6000	127	9	indicates	indicate	VERB
ajfa-6000	127	10	the	the	DET
ajfa-6000	127	11	significance	significance	NOUN
ajfa-6000	127	12	of	of	ADP
ajfa-6000	127	13	regression	regression	NOUN
ajfa-6000	127	14	model4	model4	NOUN
ajfa-6000	127	15	that	that	SCONJ
ajfa-6000	127	16	since	since	SCONJ
ajfa-6000	127	17	p	p	X
ajfa-6000	127	18	-	-	PUNCT
ajfa-6000	127	19	value<5	value<5	NOUN
ajfa-6000	127	20	%	%	NOUN
ajfa-6000	127	21	,	,	PUNCT
ajfa-6000	127	22	regression	regression	NOUN
ajfa-6000	127	23	model4	model4	NOUN
ajfa-6000	127	24	is	be	AUX
ajfa-6000	127	25	significant	significant	ADJ
ajfa-6000	127	26	.	.	PUNCT
ajfa-6000	128	1	r2	r2	NOUN
ajfa-6000	128	2	=	=	NOUN
ajfa-6000	129	1	27	27	NUM
ajfa-6000	129	2	%	%	NOUN
ajfa-6000	129	3	also	also	ADV
ajfa-6000	129	4	indicates	indicate	VERB
ajfa-6000	129	5	the	the	DET
ajfa-6000	129	6	level	level	NOUN
ajfa-6000	129	7	of	of	ADP
ajfa-6000	129	8	the	the	DET
ajfa-6000	129	9	relationship	relationship	NOUN
ajfa-6000	129	10	of	of	ADP
ajfa-6000	129	11	the	the	DET
ajfa-6000	129	12	independent	independent	ADJ
ajfa-6000	129	13	and	and	CCONJ
ajfa-6000	129	14	control	control	NOUN
ajfa-6000	129	15	variables	variable	NOUN
ajfa-6000	129	16	with	with	ADP
ajfa-6000	129	17	disclosure	disclosure	NOUN
ajfa-6000	129	18	quality	quality	NOUN
ajfa-6000	129	19	(	(	PUNCT
ajfa-6000	129	20	dependent	dependent	ADJ
ajfa-6000	129	21	variable	variable	NOUN
ajfa-6000	129	22	)	)	PUNCT
ajfa-6000	129	23	.	.	PUNCT
ajfa-6000	130	1	board	board	NOUN
ajfa-6000	130	2	independence	independence	NOUN
ajfa-6000	130	3	as	as	ADP
ajfa-6000	130	4	an	an	DET
ajfa-6000	130	5	independent	independent	ADJ
ajfa-6000	130	6	variable	variable	NOUN
ajfa-6000	130	7	is	be	AUX
ajfa-6000	130	8	significant	significant	ADJ
ajfa-6000	130	9	and	and	CCONJ
ajfa-6000	130	10	indicates	indicate	VERB
ajfa-6000	130	11	a	a	DET
ajfa-6000	130	12	positive	positive	ADJ
ajfa-6000	130	13	and	and	CCONJ
ajfa-6000	130	14	significant	significant	ADJ
ajfa-6000	130	15	relationship	relationship	NOUN
ajfa-6000	130	16	between	between	ADP
ajfa-6000	130	17	board	board	NOUN
ajfa-6000	130	18	independence	independence	NOUN
ajfa-6000	130	19	and	and	CCONJ
ajfa-6000	130	20	disclosure	disclosure	NOUN
ajfa-6000	130	21	quality	quality	NOUN
ajfa-6000	130	22	as	as	ADP
ajfa-6000	130	23	30.29	30.29	NUM
ajfa-6000	130	24	%	%	NOUN
ajfa-6000	130	25	.	.	PUNCT
ajfa-6000	131	1	therefore	therefore	ADV
ajfa-6000	131	2	,	,	PUNCT
ajfa-6000	131	3	the	the	DET
ajfa-6000	131	4	fourth	fourth	ADJ
ajfa-6000	131	5	hypothesis	hypothesis	NOUN
ajfa-6000	131	6	is	be	AUX
ajfa-6000	131	7	not	not	PART
ajfa-6000	131	8	rejected	reject	VERB
ajfa-6000	131	9	since	since	SCONJ
ajfa-6000	131	10	our	our	PRON
ajfa-6000	131	11	results	result	NOUN
ajfa-6000	131	12	support	support	VERB
ajfa-6000	131	13	it	it	PRON
ajfa-6000	131	14	.	.	PUNCT
ajfa-6000	132	1	the	the	DET
ajfa-6000	132	2	size	size	NOUN
ajfa-6000	132	3	of	of	ADP
ajfa-6000	132	4	the	the	DET
ajfa-6000	132	5	firm	firm	NOUN
ajfa-6000	132	6	as	as	ADP
ajfa-6000	132	7	control	control	NOUN
ajfa-6000	132	8	variable	variable	NOUN
ajfa-6000	132	9	is	be	AUX
ajfa-6000	132	10	significant	significant	ADJ
ajfa-6000	132	11	as	as	ADV
ajfa-6000	132	12	well	well	ADV
ajfa-6000	132	13	and	and	CCONJ
ajfa-6000	132	14	it	it	PRON
ajfa-6000	132	15	is	be	AUX
ajfa-6000	132	16	equal	equal	ADJ
ajfa-6000	132	17	to	to	AUX
ajfa-6000	132	18	−4.61	−4.61	VERB
ajfa-6000	132	19	.	.	PUNCT
ajfa-6000	133	1	in	in	ADP
ajfa-6000	133	2	model5	model5	PROPN
ajfa-6000	133	3	,	,	PUNCT
ajfa-6000	133	4	(	(	PUNCT
ajfa-6000	133	5	f=13.52	f=13.52	ADJ
ajfa-6000	133	6	)	)	PUNCT
ajfa-6000	133	7	statistics	statistic	NOUN
ajfa-6000	133	8	,	,	PUNCT
ajfa-6000	133	9	indicates	indicate	VERB
ajfa-6000	133	10	the	the	DET
ajfa-6000	133	11	significance	significance	NOUN
ajfa-6000	133	12	of	of	ADP
ajfa-6000	133	13	regression	regression	NOUN
ajfa-6000	133	14	model5	model5	NOUN
ajfa-6000	133	15	that	that	SCONJ
ajfa-6000	133	16	since	since	SCONJ
ajfa-6000	133	17	p	p	NOUN
ajfa-6000	133	18	-	-	PUNCT
ajfa-6000	133	19	value<5	value<5	NOUN
ajfa-6000	133	20	%	%	NOUN
ajfa-6000	133	21	,	,	PUNCT
ajfa-6000	133	22	regression	regression	NOUN
ajfa-6000	133	23	model5	model5	NOUN
ajfa-6000	133	24	is	be	AUX
ajfa-6000	133	25	significant	significant	ADJ
ajfa-6000	133	26	.	.	PUNCT
ajfa-6000	134	1	r2	r2	PROPN
ajfa-6000	134	2	=	=	NOUN
ajfa-6000	135	1	21	21	NUM
ajfa-6000	135	2	%	%	NOUN
ajfa-6000	135	3	also	also	ADV
ajfa-6000	135	4	indicates	indicate	VERB
ajfa-6000	135	5	the	the	DET
ajfa-6000	135	6	level	level	NOUN
ajfa-6000	135	7	of	of	ADP
ajfa-6000	135	8	the	the	DET
ajfa-6000	135	9	relationship	relationship	NOUN
ajfa-6000	135	10	of	of	ADP
ajfa-6000	135	11	the	the	DET
ajfa-6000	135	12	independent	independent	ADJ
ajfa-6000	135	13	variables	variable	NOUN
ajfa-6000	135	14	with	with	ADP
ajfa-6000	135	15	disclosure	disclosure	NOUN
ajfa-6000	135	16	quality	quality	NOUN
ajfa-6000	135	17	(	(	PUNCT
ajfa-6000	135	18	dependent	dependent	ADJ
ajfa-6000	135	19	variable	variable	NOUN
ajfa-6000	135	20	)	)	PUNCT
ajfa-6000	135	21	.	.	PUNCT
ajfa-6000	136	1	board	board	NOUN
ajfa-6000	136	2	size	size	NOUN
ajfa-6000	136	3	as	as	ADP
ajfa-6000	136	4	an	an	DET
ajfa-6000	136	5	independent	independent	ADJ
ajfa-6000	136	6	variable	variable	NOUN
ajfa-6000	136	7	is	be	AUX
ajfa-6000	136	8	not	not	PART
ajfa-6000	136	9	significant	significant	ADJ
ajfa-6000	136	10	(	(	PUNCT
ajfa-6000	136	11	p	p	NOUN
ajfa-6000	136	12	-	-	PUNCT
ajfa-6000	136	13	value	value	NOUN
ajfa-6000	136	14	=	=	NOUN
ajfa-6000	136	15	0.34	0.34	NUM
ajfa-6000	136	16	)	)	PUNCT
ajfa-6000	136	17	.	.	PUNCT
ajfa-6000	137	1	therefore	therefore	ADV
ajfa-6000	137	2	,	,	PUNCT
ajfa-6000	137	3	fifth	fifth	ADJ
ajfa-6000	137	4	hypothesis	hypothesis	NOUN
ajfa-6000	137	5	is	be	AUX
ajfa-6000	137	6	rejected	reject	VERB
ajfa-6000	137	7	because	because	SCONJ
ajfa-6000	137	8	our	our	PRON
ajfa-6000	137	9	result	result	NOUN
ajfa-6000	137	10	does	do	AUX
ajfa-6000	137	11	not	not	PART
ajfa-6000	137	12	support	support	VERB
ajfa-6000	137	13	it	it	PRON
ajfa-6000	137	14	.	.	PUNCT
ajfa-6000	138	1	the	the	DET
ajfa-6000	138	2	size	size	NOUN
ajfa-6000	138	3	of	of	ADP
ajfa-6000	138	4	the	the	DET
ajfa-6000	138	5	firm	firm	NOUN
ajfa-6000	138	6	as	as	ADP
ajfa-6000	138	7	control	control	NOUN
ajfa-6000	138	8	variable	variable	NOUN
ajfa-6000	138	9	is	be	AUX
ajfa-6000	138	10	significant	significant	ADJ
ajfa-6000	138	11	as	as	ADV
ajfa-6000	138	12	well	well	ADV
ajfa-6000	138	13	and	and	CCONJ
ajfa-6000	138	14	it	it	PRON
ajfa-6000	138	15	is	be	AUX
ajfa-6000	138	16	equal	equal	ADJ
ajfa-6000	138	17	to	to	ADP
ajfa-6000	138	18	−4.41	−4.41	PROPN
ajfa-6000	138	19	.	.	PUNCT
ajfa-6000	139	1	in	in	ADP
ajfa-6000	139	2	model6	model6	PROPN
ajfa-6000	139	3	,	,	PUNCT
ajfa-6000	139	4	(	(	PUNCT
ajfa-6000	139	5	f=15.44	f=15.44	NOUN
ajfa-6000	139	6	)	)	PUNCT
ajfa-6000	139	7	statistics	statistic	NOUN
ajfa-6000	139	8	,	,	PUNCT
ajfa-6000	139	9	indicates	indicate	VERB
ajfa-6000	139	10	the	the	DET
ajfa-6000	139	11	significance	significance	NOUN
ajfa-6000	139	12	of	of	ADP
ajfa-6000	139	13	regression	regression	NOUN
ajfa-6000	139	14	model6	model6	NOUN
ajfa-6000	139	15	that	that	SCONJ
ajfa-6000	139	16	since	since	SCONJ
ajfa-6000	139	17	p	p	X
ajfa-6000	139	18	-	-	PUNCT
ajfa-6000	139	19	value<5	value<5	NOUN
ajfa-6000	139	20	%	%	NOUN
ajfa-6000	139	21	,	,	PUNCT
ajfa-6000	139	22	regression	regression	NOUN
ajfa-6000	139	23	model6	model6	PROPN
ajfa-6000	139	24	is	be	AUX
ajfa-6000	139	25	significant	significant	ADJ
ajfa-6000	139	26	.	.	PUNCT
ajfa-6000	140	1	r2	r2	NOUN
ajfa-6000	140	2	=	=	NOUN
ajfa-6000	141	1	23	23	NUM
ajfa-6000	141	2	%	%	NOUN
ajfa-6000	141	3	also	also	ADV
ajfa-6000	141	4	indicates	indicate	VERB
ajfa-6000	141	5	the	the	DET
ajfa-6000	141	6	level	level	NOUN
ajfa-6000	141	7	of	of	ADP
ajfa-6000	141	8	the	the	DET
ajfa-6000	141	9	relationship	relationship	NOUN
ajfa-6000	141	10	of	of	ADP
ajfa-6000	141	11	the	the	DET
ajfa-6000	141	12	independent	independent	ADJ
ajfa-6000	141	13	variables	variable	NOUN
ajfa-6000	141	14	with	with	ADP
ajfa-6000	141	15	disclosure	disclosure	NOUN
ajfa-6000	141	16	quality	quality	NOUN
ajfa-6000	141	17	(	(	PUNCT
ajfa-6000	141	18	dependent	dependent	ADJ
ajfa-6000	141	19	variable	variable	NOUN
ajfa-6000	141	20	)	)	PUNCT
ajfa-6000	141	21	.	.	PUNCT
ajfa-6000	142	1	board	board	NOUN
ajfa-6000	142	2	chairman	chairman	NOUN
ajfa-6000	142	3	independence	independence	NOUN
ajfa-6000	142	4	as	as	ADP
ajfa-6000	142	5	an	an	DET
ajfa-6000	142	6	independent	independent	ADJ
ajfa-6000	142	7	variable	variable	NOUN
ajfa-6000	142	8	is	be	AUX
ajfa-6000	142	9	significant	significant	ADJ
ajfa-6000	142	10	and	and	CCONJ
ajfa-6000	142	11	indicates	indicate	VERB
ajfa-6000	142	12	a	a	DET
ajfa-6000	142	13	positive	positive	ADJ
ajfa-6000	142	14	and	and	CCONJ
ajfa-6000	142	15	significant	significant	ADJ
ajfa-6000	142	16	relationship	relationship	NOUN
ajfa-6000	142	17	between	between	ADP
ajfa-6000	142	18	board	board	NOUN
ajfa-6000	142	19	chairman	chairman	NOUN
ajfa-6000	142	20	independence	independence	NOUN
ajfa-6000	142	21	and	and	CCONJ
ajfa-6000	142	22	disclosure	disclosure	NOUN
ajfa-6000	142	23	quality	quality	NOUN
ajfa-6000	142	24	as	as	ADP
ajfa-6000	142	25	10.26	10.26	NUM
ajfa-6000	142	26	%	%	NOUN
ajfa-6000	142	27	.	.	PUNCT
ajfa-6000	143	1	therefore	therefore	ADV
ajfa-6000	143	2	,	,	PUNCT
ajfa-6000	143	3	the	the	DET
ajfa-6000	143	4	sixth	sixth	ADJ
ajfa-6000	143	5	hypothesis	hypothesis	NOUN
ajfa-6000	143	6	is	be	AUX
ajfa-6000	143	7	not	not	PART
ajfa-6000	143	8	rejected	reject	VERB
ajfa-6000	143	9	since	since	SCONJ
ajfa-6000	143	10	our	our	PRON
ajfa-6000	143	11	results	result	NOUN
ajfa-6000	143	12	support	support	VERB
ajfa-6000	143	13	it	it	PRON
ajfa-6000	143	14	.	.	PUNCT
ajfa-6000	144	1	the	the	DET
ajfa-6000	144	2	size	size	NOUN
ajfa-6000	144	3	of	of	ADP
ajfa-6000	144	4	the	the	DET
ajfa-6000	144	5	firm	firm	NOUN
ajfa-6000	144	6	as	as	ADP
ajfa-6000	144	7	control	control	NOUN
ajfa-6000	144	8	variable	variable	NOUN
ajfa-6000	144	9	is	be	AUX
ajfa-6000	144	10	significant	significant	ADJ
ajfa-6000	144	11	as	as	ADV
ajfa-6000	144	12	well	well	ADV
ajfa-6000	144	13	and	and	CCONJ
ajfa-6000	144	14	it	it	PRON
ajfa-6000	144	15	is	be	AUX
ajfa-6000	144	16	equal	equal	ADJ
ajfa-6000	144	17	to	to	ADP
ajfa-6000	144	18	−4.7	−4.7	PROPN
ajfa-6000	144	19	.	.	PROPN
ajfa-6000	145	1	in	in	ADP
ajfa-6000	145	2	model7	model7	PROPN
ajfa-6000	145	3	,	,	PUNCT
ajfa-6000	145	4	(	(	PUNCT
ajfa-6000	145	5	f=13.41	f=13.41	NOUN
ajfa-6000	145	6	)	)	PUNCT
ajfa-6000	145	7	statistics	statistic	NOUN
ajfa-6000	145	8	,	,	PUNCT
ajfa-6000	145	9	indicates	indicate	VERB
ajfa-6000	145	10	the	the	DET
ajfa-6000	145	11	significance	significance	NOUN
ajfa-6000	145	12	of	of	ADP
ajfa-6000	145	13	regression	regression	NOUN
ajfa-6000	145	14	model7	model7	NOUN
ajfa-6000	145	15	that	that	SCONJ
ajfa-6000	145	16	since	since	SCONJ
ajfa-6000	145	17	p	p	NOUN
ajfa-6000	145	18	-	-	PUNCT
ajfa-6000	145	19	value<5	value<5	NOUN
ajfa-6000	145	20	%	%	NOUN
ajfa-6000	145	21	,	,	PUNCT
ajfa-6000	145	22	regression	regression	NOUN
ajfa-6000	145	23	model7	model7	NOUN
ajfa-6000	145	24	is	be	AUX
ajfa-6000	145	25	significant	significant	ADJ
ajfa-6000	145	26	.	.	PUNCT
ajfa-6000	146	1	r2	r2	PROPN
ajfa-6000	146	2	=	=	NOUN
ajfa-6000	147	1	21	21	NUM
ajfa-6000	147	2	%	%	NOUN
ajfa-6000	147	3	also	also	ADV
ajfa-6000	147	4	indicates	indicate	VERB
ajfa-6000	147	5	the	the	DET
ajfa-6000	147	6	level	level	NOUN
ajfa-6000	147	7	of	of	ADP
ajfa-6000	147	8	the	the	DET
ajfa-6000	147	9	relationship	relationship	NOUN
ajfa-6000	147	10	of	of	ADP
ajfa-6000	147	11	the	the	DET
ajfa-6000	147	12	independent	independent	ADJ
ajfa-6000	147	13	variables	variable	NOUN
ajfa-6000	147	14	with	with	ADP
ajfa-6000	147	15	disclosure	disclosure	NOUN
ajfa-6000	147	16	quality	quality	NOUN
ajfa-6000	147	17	(	(	PUNCT
ajfa-6000	147	18	dependent	dependent	ADJ
ajfa-6000	147	19	variable	variable	NOUN
ajfa-6000	147	20	)	)	PUNCT
ajfa-6000	147	21	.	.	PUNCT
ajfa-6000	148	1	the	the	DET
ajfa-6000	148	2	chairman	chairman	NOUN
ajfa-6000	148	3	tenure	tenure	NOUN
ajfa-6000	148	4	as	as	ADP
ajfa-6000	148	5	an	an	DET
ajfa-6000	148	6	independent	independent	ADJ
ajfa-6000	148	7	variable	variable	NOUN
ajfa-6000	148	8	is	be	AUX
ajfa-6000	148	9	not	not	PART
ajfa-6000	148	10	significant	significant	ADJ
ajfa-6000	148	11	(	(	PUNCT
ajfa-6000	148	12	p	p	NOUN
ajfa-6000	148	13	-	-	PUNCT
ajfa-6000	148	14	value	value	NOUN
ajfa-6000	148	15	=	=	NOUN
ajfa-6000	148	16	0.6	0.6	NUM
ajfa-6000	148	17	)	)	PUNCT
ajfa-6000	148	18	.	.	PUNCT
ajfa-6000	149	1	therefore	therefore	ADV
ajfa-6000	149	2	,	,	PUNCT
ajfa-6000	149	3	seventh	seventh	ADJ
ajfa-6000	149	4	hypothesis	hypothesis	NOUN
ajfa-6000	149	5	is	be	AUX
ajfa-6000	149	6	rejected	reject	VERB
ajfa-6000	149	7	because	because	SCONJ
ajfa-6000	149	8	our	our	PRON
ajfa-6000	149	9	result	result	NOUN
ajfa-6000	149	10	does	do	AUX
ajfa-6000	149	11	not	not	PART
ajfa-6000	149	12	support	support	VERB
ajfa-6000	149	13	it	it	PRON
ajfa-6000	149	14	.	.	PUNCT
ajfa-6000	150	1	the	the	DET
ajfa-6000	150	2	size	size	NOUN
ajfa-6000	150	3	of	of	ADP
ajfa-6000	150	4	the	the	DET
ajfa-6000	150	5	firm	firm	NOUN
ajfa-6000	150	6	as	as	ADP
ajfa-6000	150	7	control	control	NOUN
ajfa-6000	150	8	variable	variable	NOUN
ajfa-6000	150	9	is	be	AUX
ajfa-6000	150	10	significant	significant	ADJ
ajfa-6000	150	11	as	as	ADV
ajfa-6000	150	12	well	well	ADV
ajfa-6000	150	13	and	and	CCONJ
ajfa-6000	150	14	it	it	PRON
ajfa-6000	150	15	is	be	AUX
ajfa-6000	150	16	equal	equal	ADJ
ajfa-6000	150	17	to	to	ADP
ajfa-6000	150	18	−3.8	−3.8	PROPN
ajfa-6000	150	19	.	.	PUNCT
ajfa-6000	151	1	asian	asian	ADJ
ajfa-6000	151	2	journal	journal	PROPN
ajfa-6000	151	3	of	of	ADP
ajfa-6000	151	4	finance	finance	PROPN
ajfa-6000	151	5	&	&	CCONJ
ajfa-6000	151	6	accounting	accounting	PROPN
ajfa-6000	151	7	issn	issn	PROPN
ajfa-6000	151	8	1946	1946	NUM
ajfa-6000	151	9	-	-	PUNCT
ajfa-6000	151	10	052x	052x	PROPN
ajfa-6000	151	11	2014	2014	NUM
ajfa-6000	151	12	,	,	PUNCT
ajfa-6000	151	13	vol	vol	NOUN
ajfa-6000	151	14	.	.	PROPN
ajfa-6000	152	1	6	6	NUM
ajfa-6000	152	2	,	,	PUNCT
ajfa-6000	152	3	no	no	INTJ
ajfa-6000	152	4	.	.	NOUN
ajfa-6000	152	5	2	2	NUM
ajfa-6000	152	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6000	152	7	83	83	NUM
ajfa-6000	152	8	table	table	NOUN
ajfa-6000	152	9	3	3	NUM
ajfa-6000	152	10	.	.	PUNCT
ajfa-6000	152	11	multivariate	multivariate	NOUN
ajfa-6000	152	12	analysis	analysis	NOUN
ajfa-6000	152	13	5	5	NUM
ajfa-6000	152	14	.	.	PUNCT
ajfa-6000	152	15	conclusion	conclusion	NOUN
ajfa-6000	152	16	more	more	ADV
ajfa-6000	152	17	and	and	CCONJ
ajfa-6000	152	18	better	well	ADJ
ajfa-6000	152	19	disclosure	disclosure	NOUN
ajfa-6000	152	20	of	of	ADP
ajfa-6000	152	21	information	information	NOUN
ajfa-6000	152	22	is	be	AUX
ajfa-6000	152	23	one	one	NUM
ajfa-6000	152	24	of	of	ADP
ajfa-6000	152	25	the	the	DET
ajfa-6000	152	26	effective	effective	ADJ
ajfa-6000	152	27	and	and	CCONJ
ajfa-6000	152	28	important	important	ADJ
ajfa-6000	152	29	characteristics	characteristic	NOUN
ajfa-6000	152	30	and	and	CCONJ
ajfa-6000	152	31	factors	factor	NOUN
ajfa-6000	152	32	in	in	ADP
ajfa-6000	152	33	investors	investor	NOUN
ajfa-6000	152	34	'	'	PART
ajfa-6000	152	35	economic	economic	ADJ
ajfa-6000	152	36	decisions	decision	NOUN
ajfa-6000	152	37	and	and	CCONJ
ajfa-6000	152	38	also	also	ADV
ajfa-6000	152	39	one	one	NUM
ajfa-6000	152	40	of	of	ADP
ajfa-6000	152	41	the	the	DET
ajfa-6000	152	42	appropriate	appropriate	ADJ
ajfa-6000	152	43	characteristics	characteristic	NOUN
ajfa-6000	152	44	in	in	ADP
ajfa-6000	152	45	competitive	competitive	ADJ
ajfa-6000	152	46	markets	market	NOUN
ajfa-6000	152	47	.	.	PUNCT
ajfa-6000	153	1	the	the	DET
ajfa-6000	153	2	firms	firm	NOUN
ajfa-6000	153	3	with	with	ADP
ajfa-6000	153	4	stronger	strong	ADJ
ajfa-6000	153	5	systems	system	NOUN
ajfa-6000	153	6	of	of	ADP
ajfa-6000	153	7	corporate	corporate	ADJ
ajfa-6000	153	8	governance	governance	NOUN
ajfa-6000	153	9	and	and	CCONJ
ajfa-6000	153	10	appropriate	appropriate	ADJ
ajfa-6000	153	11	monitoring	monitoring	NOUN
ajfa-6000	153	12	may	may	AUX
ajfa-6000	153	13	have	have	VERB
ajfa-6000	153	14	more	more	ADJ
ajfa-6000	153	15	ability	ability	NOUN
ajfa-6000	153	16	to	to	PART
ajfa-6000	153	17	impact	impact	VERB
ajfa-6000	153	18	on	on	ADP
ajfa-6000	153	19	the	the	DET
ajfa-6000	153	20	firm	firm	ADJ
ajfa-6000	153	21	management	management	NOUN
ajfa-6000	153	22	in	in	ADP
ajfa-6000	153	23	order	order	NOUN
ajfa-6000	153	24	to	to	PART
ajfa-6000	153	25	disclose	disclose	VERB
ajfa-6000	153	26	more	more	ADJ
ajfa-6000	153	27	and	and	CCONJ
ajfa-6000	153	28	better	well	ADJ
ajfa-6000	153	29	information	information	NOUN
ajfa-6000	153	30	.	.	PUNCT
ajfa-6000	154	1	the	the	DET
ajfa-6000	154	2	mentioned	mention	VERB
ajfa-6000	154	3	firms	firm	NOUN
ajfa-6000	154	4	have	have	VERB
ajfa-6000	154	5	the	the	DET
ajfa-6000	154	6	better	well	ADJ
ajfa-6000	154	7	qualitative	qualitative	ADJ
ajfa-6000	154	8	indexes	index	NOUN
ajfa-6000	154	9	of	of	ADP
ajfa-6000	154	10	the	the	DET
ajfa-6000	154	11	market	market	NOUN
ajfa-6000	154	12	and	and	CCONJ
ajfa-6000	154	13	their	their	PRON
ajfa-6000	154	14	stocks	stock	NOUN
ajfa-6000	154	15	prices	price	NOUN
ajfa-6000	154	16	are	be	AUX
ajfa-6000	154	17	less	less	ADV
ajfa-6000	154	18	influenced	influence	VERB
ajfa-6000	154	19	by	by	ADP
ajfa-6000	154	20	the	the	DET
ajfa-6000	154	21	deals	deal	NOUN
ajfa-6000	154	22	and	and	CCONJ
ajfa-6000	154	23	the	the	DET
ajfa-6000	154	24	possibility	possibility	NOUN
ajfa-6000	154	25	for	for	ADP
ajfa-6000	154	26	dealing	deal	VERB
ajfa-6000	154	27	in	in	ADP
ajfa-6000	154	28	these	these	DET
ajfa-6000	154	29	firms	firm	NOUN
ajfa-6000	154	30	is	be	AUX
ajfa-6000	154	31	at	at	ADP
ajfa-6000	154	32	a	a	DET
ajfa-6000	154	33	low	low	ADJ
ajfa-6000	154	34	level	level	NOUN
ajfa-6000	154	35	based	base	VERB
ajfa-6000	154	36	on	on	ADP
ajfa-6000	154	37	confidential	confidential	ADJ
ajfa-6000	154	38	information	information	NOUN
ajfa-6000	154	39	,	,	PUNCT
ajfa-6000	154	40	that	that	ADV
ajfa-6000	154	41	is	is	ADV
ajfa-6000	154	42	,	,	PUNCT
ajfa-6000	154	43	the	the	DET
ajfa-6000	154	44	asymmetry	asymmetry	NOUN
ajfa-6000	154	45	of	of	ADP
ajfa-6000	154	46	information	information	NOUN
ajfa-6000	154	47	is	be	AUX
ajfa-6000	154	48	less	less	ADJ
ajfa-6000	154	49	and	and	CCONJ
ajfa-6000	154	50	these	these	DET
ajfa-6000	154	51	firms	firm	NOUN
ajfa-6000	154	52	lead	lead	VERB
ajfa-6000	154	53	to	to	ADP
ajfa-6000	154	54	the	the	DET
ajfa-6000	154	55	efficiency	efficiency	NOUN
ajfa-6000	154	56	of	of	ADP
ajfa-6000	154	57	the	the	DET
ajfa-6000	154	58	capital	capital	NOUN
ajfa-6000	154	59	market	market	NOUN
ajfa-6000	154	60	(	(	PUNCT
ajfa-6000	154	61	khoshbakht	khoshbakht	PROPN
ajfa-6000	154	62	&	&	CCONJ
ajfa-6000	154	63	mohammadzadeh	mohammadzadeh	PROPN
ajfa-6000	154	64	salteh	salteh	NOUN
ajfa-6000	154	65	,	,	PUNCT
ajfa-6000	154	66	2011	2011	NUM
ajfa-6000	154	67	)	)	PUNCT
ajfa-6000	154	68	.	.	PUNCT
ajfa-6000	155	1	in	in	ADP
ajfa-6000	155	2	this	this	DET
ajfa-6000	155	3	research	research	NOUN
ajfa-6000	155	4	,	,	PUNCT
ajfa-6000	155	5	the	the	DET
ajfa-6000	155	6	association	association	NOUN
ajfa-6000	155	7	between	between	ADP
ajfa-6000	155	8	corporate	corporate	ADJ
ajfa-6000	155	9	governance	governance	NOUN
ajfa-6000	155	10	and	and	CCONJ
ajfa-6000	155	11	disclosure	disclosure	NOUN
ajfa-6000	155	12	quality	quality	NOUN
ajfa-6000	155	13	has	have	AUX
ajfa-6000	155	14	been	be	AUX
ajfa-6000	155	15	investigated	investigate	VERB
ajfa-6000	155	16	.	.	PUNCT
ajfa-6000	156	1	using	use	VERB
ajfa-6000	156	2	a	a	DET
ajfa-6000	156	3	sample	sample	NOUN
ajfa-6000	156	4	of	of	ADP
ajfa-6000	156	5	83	83	NUM
ajfa-6000	156	6	listed	list	VERB
ajfa-6000	156	7	firms	firm	NOUN
ajfa-6000	156	8	on	on	ADP
ajfa-6000	156	9	tehran	tehran	PROPN
ajfa-6000	156	10	stocks	stocks	PROPN
ajfa-6000	156	11	exchange	exchange	PROPN
ajfa-6000	156	12	(	(	PUNCT
ajfa-6000	156	13	tse	tse	PROPN
ajfa-6000	156	14	)	)	PUNCT
ajfa-6000	156	15	during	during	ADP
ajfa-6000	156	16	period	period	NOUN
ajfa-6000	156	17	from	from	ADP
ajfa-6000	156	18	2005	2005	NUM
ajfa-6000	156	19	to	to	ADP
ajfa-6000	156	20	2010	2010	NUM
ajfa-6000	156	21	,	,	PUNCT
ajfa-6000	156	22	the	the	DET
ajfa-6000	156	23	results	result	NOUN
ajfa-6000	156	24	indicate	indicate	VERB
ajfa-6000	156	25	that	that	SCONJ
ajfa-6000	156	26	there	there	PRON
ajfa-6000	156	27	is	be	VERB
ajfa-6000	156	28	a	a	DET
ajfa-6000	156	29	significant	significant	ADJ
ajfa-6000	156	30	and	and	CCONJ
ajfa-6000	156	31	direct	direct	ADJ
ajfa-6000	156	32	relationship	relationship	NOUN
ajfa-6000	156	33	between	between	ADP
ajfa-6000	156	34	disclosure	disclosure	NOUN
ajfa-6000	156	35	quality	quality	NOUN
ajfa-6000	156	36	and	and	CCONJ
ajfa-6000	156	37	explanatory	explanatory	ADJ
ajfa-6000	156	38	variables	variable	NOUN
ajfa-6000	156	39	such	such	ADJ
ajfa-6000	156	40	as	as	ADP
ajfa-6000	156	41	internal	internal	ADJ
ajfa-6000	156	42	audit	audit	NOUN
ajfa-6000	156	43	,	,	PUNCT
ajfa-6000	156	44	ownership	ownership	NOUN
ajfa-6000	156	45	concentration	concentration	NOUN
ajfa-6000	156	46	,	,	PUNCT
ajfa-6000	156	47	ceo	ceo	NOUN
ajfa-6000	156	48	duality	duality	NOUN
ajfa-6000	156	49	,	,	PUNCT
ajfa-6000	156	50	board	board	NOUN
ajfa-6000	156	51	independent	independent	ADJ
ajfa-6000	156	52	variables	variable	NOUN
ajfa-6000	156	53	model1	model1	VERB
ajfa-6000	157	1	model2	model2	PROPN
ajfa-6000	157	2	model3	model3	ADJ
ajfa-6000	157	3	model4	model4	PROPN
ajfa-6000	157	4	model5	model5	PROPN
ajfa-6000	157	5	model6	model6	PROPN
ajfa-6000	157	6	model7	model7	PROPN
ajfa-6000	157	7	constant	constant	ADJ
ajfa-6000	157	8	56.33	56.33	NUM
ajfa-6000	157	9	(	(	PUNCT
ajfa-6000	157	10	0.000	0.000	NUM
ajfa-6000	157	11	)	)	PUNCT
ajfa-6000	157	12	77.07	77.07	NUM
ajfa-6000	157	13	(	(	PUNCT
ajfa-6000	157	14	0.000	0.000	NUM
ajfa-6000	157	15	)	)	PUNCT
ajfa-6000	157	16	61.12	61.12	NUM
ajfa-6000	157	17	(	(	PUNCT
ajfa-6000	157	18	0.000	0.000	NUM
ajfa-6000	157	19	)	)	PUNCT
ajfa-6000	157	20	60	60	NUM
ajfa-6000	157	21	(	(	PUNCT
ajfa-6000	157	22	0.000	0.000	NUM
ajfa-6000	157	23	)	)	PUNCT
ajfa-6000	157	24	66.02	66.02	NUM
ajfa-6000	157	25	(	(	PUNCT
ajfa-6000	157	26	0.000	0.000	NUM
ajfa-6000	157	27	)	)	PUNCT
ajfa-6000	157	28	69.55	69.55	NUM
ajfa-6000	157	29	(	(	PUNCT
ajfa-6000	157	30	0.000	0.000	NUM
ajfa-6000	157	31	)	)	PUNCT
ajfa-6000	157	32	71.63	71.63	NUM
ajfa-6000	157	33	(	(	PUNCT
ajfa-6000	157	34	0.000	0.000	NUM
ajfa-6000	157	35	)	)	PUNCT
ajfa-6000	157	36	internal	internal	ADJ
ajfa-6000	157	37	audit	audit	NOUN
ajfa-6000	157	38	15.91	15.91	NUM
ajfa-6000	157	39	*	*	SYM
ajfa-6000	157	40	(	(	PUNCT
ajfa-6000	157	41	0.000	0.000	NUM
ajfa-6000	157	42	)	)	PUNCT
ajfa-6000	158	1	−	−	PROPN
ajfa-6000	158	2	−	−	PROPN
ajfa-6000	159	1	−	−	PROPN
ajfa-6000	159	2	−	−	PROPN
ajfa-6000	159	3	−	−	PROPN
ajfa-6000	159	4	−	−	PROPN
ajfa-6000	159	5	−	−	PROPN
ajfa-6000	159	6	−	−	PROPN
ajfa-6000	160	1	−	−	PROPN
ajfa-6000	160	2	−	−	NOUN
ajfa-6000	160	3	−	−	PROPN
ajfa-6000	160	4	concentration	concentration	NOUN
ajfa-6000	160	5	−	−	PROPN
ajfa-6000	160	6	20.13	20.13	NUM
ajfa-6000	160	7	*	*	SYM
ajfa-6000	160	8	(	(	PUNCT
ajfa-6000	160	9	0.000	0.000	NUM
ajfa-6000	160	10	)	)	PUNCT
ajfa-6000	160	11	−	−	PROPN
ajfa-6000	160	12	−	−	PROPN
ajfa-6000	160	13	−	−	NOUN
ajfa-6000	160	14	−	−	PROPN
ajfa-6000	160	15	−	−	PROPN
ajfa-6000	160	16	ceo	ceo	NOUN
ajfa-6000	160	17	duality	duality	NOUN
ajfa-6000	160	18	−	−	PROPN
ajfa-6000	160	19	−	−	PROPN
ajfa-6000	161	1	18.77	18.77	NUM
ajfa-6000	161	2	*	*	SYM
ajfa-6000	161	3	(	(	PUNCT
ajfa-6000	161	4	0.000	0.000	NUM
ajfa-6000	161	5	)	)	PUNCT
ajfa-6000	162	1	−	−	PROPN
ajfa-6000	162	2	−	−	PROPN
ajfa-6000	163	1	−	−	PROPN
ajfa-6000	163	2	−	−	PROPN
ajfa-6000	163	3	board	board	NOUN
ajfa-6000	163	4	independence	independence	NOUN
ajfa-6000	163	5	−	−	PROPN
ajfa-6000	163	6	−	−	PROPN
ajfa-6000	163	7	−	−	PROPN
ajfa-6000	163	8	30.29	30.29	NUM
ajfa-6000	163	9	*	*	SYM
ajfa-6000	163	10	(	(	PUNCT
ajfa-6000	163	11	0.000	0.000	NUM
ajfa-6000	163	12	)	)	PUNCT
ajfa-6000	163	13	−	−	NOUN
ajfa-6000	164	1	−	−	PROPN
ajfa-6000	164	2	−	−	PROPN
ajfa-6000	164	3	board	board	NOUN
ajfa-6000	164	4	size	size	NOUN
ajfa-6000	164	5	−	−	PROPN
ajfa-6000	164	6	−	−	PROPN
ajfa-6000	164	7	−	−	PROPN
ajfa-6000	164	8	−	−	NUM
ajfa-6000	164	9	1.81	1.81	NUM
ajfa-6000	164	10	(	(	PUNCT
ajfa-6000	164	11	0.34	0.34	NUM
ajfa-6000	164	12	)	)	PUNCT
ajfa-6000	164	13	−	−	PROPN
ajfa-6000	164	14	−	−	PROPN
ajfa-6000	164	15	board	board	NOUN
ajfa-6000	164	16	chairman	chairman	NOUN
ajfa-6000	164	17	independence	independence	NOUN
ajfa-6000	164	18	−	−	PROPN
ajfa-6000	164	19	−	−	PROPN
ajfa-6000	164	20	−	−	PROPN
ajfa-6000	164	21	−	−	NOUN
ajfa-6000	164	22	−	−	PROPN
ajfa-6000	164	23	10.26	10.26	NUM
ajfa-6000	164	24	*	*	SYM
ajfa-6000	164	25	(	(	PUNCT
ajfa-6000	164	26	0.000	0.000	NUM
ajfa-6000	164	27	)	)	PUNCT
ajfa-6000	164	28	−	−	PROPN
ajfa-6000	164	29	chairman	chairman	NOUN
ajfa-6000	164	30	tenure	tenure	NOUN
ajfa-6000	164	31	−	−	PROPN
ajfa-6000	164	32	−	−	PROPN
ajfa-6000	164	33	−	−	PROPN
ajfa-6000	164	34	−	−	PROPN
ajfa-6000	164	35	−	−	PROPN
ajfa-6000	164	36	−	−	PROPN
ajfa-6000	164	37	0.16	0.16	NUM
ajfa-6000	164	38	(	(	PUNCT
ajfa-6000	164	39	0.6	0.6	NUM
ajfa-6000	164	40	)	)	PUNCT
ajfa-6000	164	41	financial	financial	ADJ
ajfa-6000	164	42	leverage	leverage	NOUN
ajfa-6000	164	43	5.02	5.02	NUM
ajfa-6000	164	44	(	(	PUNCT
ajfa-6000	164	45	0.2	0.2	NUM
ajfa-6000	164	46	)	)	PUNCT
ajfa-6000	164	47	1.375	1.375	NUM
ajfa-6000	164	48	(	(	PUNCT
ajfa-6000	164	49	0.7	0.7	NUM
ajfa-6000	164	50	)	)	PUNCT
ajfa-6000	164	51	-0.7	-0.7	PROPN
ajfa-6000	164	52	(	(	PUNCT
ajfa-6000	164	53	0.47	0.47	NUM
ajfa-6000	164	54	)	)	PUNCT
ajfa-6000	164	55	-1.49	-1.49	NOUN
ajfa-6000	164	56	(	(	PUNCT
ajfa-6000	164	57	0.7	0.7	NUM
ajfa-6000	164	58	)	)	PUNCT
ajfa-6000	164	59	0.74	0.74	NUM
ajfa-6000	164	60	(	(	PUNCT
ajfa-6000	164	61	0.8	0.8	NUM
ajfa-6000	164	62	)	)	PUNCT
ajfa-6000	164	63	0.26	0.26	NUM
ajfa-6000	164	64	(	(	PUNCT
ajfa-6000	164	65	0.94	0.94	NUM
ajfa-6000	164	66	)	)	PUNCT
ajfa-6000	164	67	0.29	0.29	NUM
ajfa-6000	164	68	(	(	PUNCT
ajfa-6000	164	69	0.9	0.9	NUM
ajfa-6000	164	70	)	)	PUNCT
ajfa-6000	164	71	firm	firm	ADJ
ajfa-6000	164	72	size	size	NOUN
ajfa-6000	164	73	−1.74	−1.74	NOUN
ajfa-6000	164	74	(	(	PUNCT
ajfa-6000	164	75	0.08	0.08	NUM
ajfa-6000	164	76	)	)	PUNCT
ajfa-6000	164	77	−6.34	−6.34	NOUN
ajfa-6000	164	78	*	*	PUNCT
ajfa-6000	164	79	(	(	PUNCT
ajfa-6000	164	80	0.00	0.00	NUM
ajfa-6000	164	81	)	)	PUNCT
ajfa-6000	164	82	−2.36	−2.36	NOUN
ajfa-6000	164	83	*	*	PUNCT
ajfa-6000	164	84	(	(	PUNCT
ajfa-6000	164	85	0.01	0.01	NUM
ajfa-6000	164	86	)	)	PUNCT
ajfa-6000	164	87	−4.61	−4.61	NOUN
ajfa-6000	164	88	*	*	PUNCT
ajfa-6000	164	89	(	(	PUNCT
ajfa-6000	164	90	0.01	0.01	NUM
ajfa-6000	164	91	)	)	PUNCT
ajfa-6000	165	1	−4.41	−4.41	NOUN
ajfa-6000	165	2	*	*	PUNCT
ajfa-6000	165	3	(	(	PUNCT
ajfa-6000	165	4	0.02	0.02	NUM
ajfa-6000	165	5	)	)	PUNCT
ajfa-6000	165	6	−4.7	−4.7	PROPN
ajfa-6000	165	7	*	*	X
ajfa-6000	165	8	(	(	PUNCT
ajfa-6000	165	9	0.01	0.01	NUM
ajfa-6000	165	10	)	)	PUNCT
ajfa-6000	165	11	−3.8	−3.8	NOUN
ajfa-6000	165	12	*	*	PUNCT
ajfa-6000	165	13	(	(	PUNCT
ajfa-6000	165	14	0.04	0.04	NUM
ajfa-6000	165	15	)	)	PUNCT
ajfa-6000	165	16	f	f	PROPN
ajfa-6000	165	17	21.33	21.33	NUM
ajfa-6000	165	18	(	(	PUNCT
ajfa-6000	165	19	0.00	0.00	NUM
ajfa-6000	165	20	)	)	PUNCT
ajfa-6000	165	21	14.87	14.87	NUM
ajfa-6000	165	22	(	(	PUNCT
ajfa-6000	165	23	0.00	0.00	NUM
ajfa-6000	165	24	)	)	PUNCT
ajfa-6000	165	25	18.30	18.30	NUM
ajfa-6000	165	26	(	(	PUNCT
ajfa-6000	165	27	0.00	0.00	NUM
ajfa-6000	165	28	)	)	PUNCT
ajfa-6000	165	29	19	19	NUM
ajfa-6000	165	30	(	(	PUNCT
ajfa-6000	165	31	0.00	0.00	NUM
ajfa-6000	165	32	)	)	PUNCT
ajfa-6000	165	33	13.52	13.52	NUM
ajfa-6000	165	34	(	(	PUNCT
ajfa-6000	165	35	0.00	0.00	NUM
ajfa-6000	165	36	)	)	PUNCT
ajfa-6000	165	37	15.44	15.44	NUM
ajfa-6000	165	38	(	(	PUNCT
ajfa-6000	165	39	0.00	0.00	NUM
ajfa-6000	165	40	)	)	PUNCT
ajfa-6000	165	41	13.41	13.41	NUM
ajfa-6000	165	42	(	(	PUNCT
ajfa-6000	165	43	0.00	0.00	NUM
ajfa-6000	165	44	)	)	PUNCT
ajfa-6000	165	45	r2	r2	NOUN
ajfa-6000	165	46	29	29	NUM
ajfa-6000	165	47	%	%	NOUN
ajfa-6000	165	48	22	22	NUM
ajfa-6000	165	49	%	%	NOUN
ajfa-6000	165	50	26	26	NUM
ajfa-6000	165	51	%	%	NOUN
ajfa-6000	165	52	27	27	NUM
ajfa-6000	165	53	%	%	NOUN
ajfa-6000	165	54	21	21	NUM
ajfa-6000	165	55	%	%	NOUN
ajfa-6000	165	56	23	23	NUM
ajfa-6000	165	57	%	%	NOUN
ajfa-6000	165	58	21	21	NUM
ajfa-6000	165	59	%	%	NOUN
ajfa-6000	165	60	no	no	NOUN
ajfa-6000	165	61	of	of	ADP
ajfa-6000	165	62	observations	observation	NOUN
ajfa-6000	165	63	498	498	NUM
ajfa-6000	165	64	498	498	NUM
ajfa-6000	165	65	498	498	NUM
ajfa-6000	165	66	498	498	NUM
ajfa-6000	165	67	498	498	NUM
ajfa-6000	165	68	498	498	NUM
ajfa-6000	165	69	498	498	NUM
ajfa-6000	165	70	asian	asian	ADJ
ajfa-6000	165	71	journal	journal	NOUN
ajfa-6000	165	72	of	of	ADP
ajfa-6000	165	73	finance	finance	PROPN
ajfa-6000	165	74	&	&	CCONJ
ajfa-6000	165	75	accounting	accounting	PROPN
ajfa-6000	165	76	issn	issn	PROPN
ajfa-6000	165	77	1946	1946	NUM
ajfa-6000	165	78	-	-	PUNCT
ajfa-6000	165	79	052x	052x	PROPN
ajfa-6000	165	80	2014	2014	NUM
ajfa-6000	165	81	,	,	PUNCT
ajfa-6000	165	82	vol	vol	NOUN
ajfa-6000	165	83	.	.	PROPN
ajfa-6000	165	84	6	6	NUM
ajfa-6000	165	85	,	,	PUNCT
ajfa-6000	165	86	no	no	INTJ
ajfa-6000	165	87	.	.	NOUN
ajfa-6000	165	88	2	2	NUM
ajfa-6000	165	89	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6000	165	90	84	84	NUM
ajfa-6000	165	91	independence	independence	NOUN
ajfa-6000	165	92	,	,	PUNCT
ajfa-6000	165	93	and	and	CCONJ
ajfa-6000	165	94	board	board	NOUN
ajfa-6000	165	95	chairman	chairman	NOUN
ajfa-6000	165	96	independence	independence	NOUN
ajfa-6000	165	97	.	.	PUNCT
ajfa-6000	166	1	however	however	ADV
ajfa-6000	166	2	,	,	PUNCT
ajfa-6000	166	3	our	our	PRON
ajfa-6000	166	4	findings	finding	NOUN
ajfa-6000	166	5	reveal	reveal	VERB
ajfa-6000	166	6	that	that	SCONJ
ajfa-6000	166	7	disclosure	disclosure	NOUN
ajfa-6000	166	8	quality	quality	NOUN
ajfa-6000	166	9	is	be	AUX
ajfa-6000	166	10	not	not	PART
ajfa-6000	166	11	significantly	significantly	ADV
ajfa-6000	166	12	associated	associate	VERB
ajfa-6000	166	13	with	with	ADP
ajfa-6000	166	14	board	board	NOUN
ajfa-6000	166	15	size	size	NOUN
ajfa-6000	166	16	and	and	CCONJ
ajfa-6000	166	17	chairman	chairman	NOUN
ajfa-6000	166	18	tenure	tenure	NOUN
ajfa-6000	166	19	of	of	ADP
ajfa-6000	166	20	the	the	DET
ajfa-6000	166	21	board	board	NOUN
ajfa-6000	166	22	.	.	PUNCT
ajfa-6000	167	1	reference	reference	PROPN
ajfa-6000	167	2	aburaya	aburaya	PROPN
ajfa-6000	167	3	,	,	PUNCT
ajfa-6000	167	4	r.	r.	PROPN
ajfa-6000	167	5	(	(	PUNCT
ajfa-6000	167	6	2012	2012	NUM
ajfa-6000	167	7	)	)	PUNCT
ajfa-6000	167	8	.	.	PUNCT
ajfa-6000	168	1	the	the	DET
ajfa-6000	168	2	relationship	relationship	NOUN
ajfa-6000	168	3	between	between	ADP
ajfa-6000	168	4	corporate	corporate	ADJ
ajfa-6000	168	5	governance	governance	NOUN
ajfa-6000	168	6	and	and	CCONJ
ajfa-6000	168	7	environmental	environmental	ADJ
ajfa-6000	168	8	disclosure	disclosure	NOUN
ajfa-6000	168	9	:	:	PUNCT
ajfa-6000	168	10	uk	uk	PROPN
ajfa-6000	168	11	evidence	evidence	NOUN
ajfa-6000	168	12	.	.	PUNCT
ajfa-6000	169	1	(	(	PUNCT
ajfa-6000	169	2	doctoral	doctoral	ADJ
ajfa-6000	169	3	thesis	thesis	NOUN
ajfa-6000	169	4	)	)	PUNCT
ajfa-6000	169	5	,	,	PUNCT
ajfa-6000	169	6	durham	durham	PROPN
ajfa-6000	169	7	university	university	PROPN
ajfa-6000	169	8	.	.	PUNCT
ajfa-6000	170	1	available	available	ADJ
ajfa-6000	170	2	at	at	ADP
ajfa-6000	170	3	durham	durham	PROPN
ajfa-6000	170	4	e	e	PROPN
ajfa-6000	170	5	-	-	PROPN
ajfa-6000	170	6	theses	theses	X
ajfa-6000	170	7	online	online	NOUN
ajfa-6000	170	8	:	:	PUNCT
ajfa-6000	170	9	http://etheses.dur.ac.uk/3456/.	http://etheses.dur.ac.uk/3456/.	PROPN
ajfa-6000	170	10	akhtaruddin	akhtaruddin	NOUN
ajfa-6000	170	11	,	,	PUNCT
ajfa-6000	170	12	m.	m.	NOUN
ajfa-6000	170	13	,	,	PUNCT
ajfa-6000	170	14	hossain	hossain	PROPN
ajfa-6000	170	15	,	,	PUNCT
ajfa-6000	170	16	m.	m.	NOUN
ajfa-6000	170	17	a.	a.	PROPN
ajfa-6000	170	18	,	,	PUNCT
ajfa-6000	170	19	hossain	hossain	PROPN
ajfa-6000	170	20	,	,	PUNCT
ajfa-6000	170	21	m.	m.	NOUN
ajfa-6000	170	22	,	,	PUNCT
ajfa-6000	170	23	&	&	CCONJ
ajfa-6000	170	24	yao	yao	PROPN
ajfa-6000	170	25	,	,	PUNCT
ajfa-6000	170	26	l.	l.	PROPN
ajfa-6000	170	27	(	(	PUNCT
ajfa-6000	170	28	2009	2009	NUM
ajfa-6000	170	29	)	)	PUNCT
ajfa-6000	170	30	.	.	PUNCT
ajfa-6000	171	1	corporate	corporate	ADJ
ajfa-6000	171	2	governance	governance	NOUN
ajfa-6000	171	3	and	and	CCONJ
ajfa-6000	171	4	voluntary	voluntary	ADJ
ajfa-6000	171	5	disclosure	disclosure	NOUN
ajfa-6000	171	6	in	in	ADP
ajfa-6000	171	7	corporate	corporate	ADJ
ajfa-6000	171	8	annual	annual	ADJ
ajfa-6000	171	9	reports	report	NOUN
ajfa-6000	171	10	of	of	ADP
ajfa-6000	171	11	malaysian	malaysian	ADJ
ajfa-6000	171	12	listed	list	VERB
ajfa-6000	171	13	firms	firm	NOUN
ajfa-6000	171	14	.	.	PUNCT
ajfa-6000	172	1	journal	journal	NOUN
ajfa-6000	172	2	of	of	ADP
ajfa-6000	172	3	applied	apply	VERB
ajfa-6000	172	4	management	management	NOUN
ajfa-6000	172	5	accounting	accounting	NOUN
ajfa-6000	172	6	research	research	NOUN
ajfa-6000	172	7	,	,	PUNCT
ajfa-6000	172	8	7(1	7(1	NUM
ajfa-6000	172	9	)	)	PUNCT
ajfa-6000	172	10	,	,	PUNCT
ajfa-6000	172	11	1	1	NUM
ajfa-6000	172	12	-	-	SYM
ajfa-6000	172	13	19	19	NUM
ajfa-6000	172	14	.	.	PUNCT
ajfa-6000	173	1	babío	babío	PROPN
ajfa-6000	173	2	arcay	arcay	PROPN
ajfa-6000	173	3	,	,	PUNCT
ajfa-6000	173	4	m.	m.	NOUN
ajfa-6000	173	5	r.	r.	PROPN
ajfa-6000	173	6	,	,	PUNCT
ajfa-6000	173	7	&	&	CCONJ
ajfa-6000	173	8	muiño	muiño	PROPN
ajfa-6000	173	9	vázquez	vázquez	PROPN
ajfa-6000	173	10	,	,	PUNCT
ajfa-6000	173	11	m.	m.	NOUN
ajfa-6000	173	12	f.	f.	PROPN
ajfa-6000	173	13	(	(	PUNCT
ajfa-6000	173	14	2005	2005	NUM
ajfa-6000	173	15	)	)	PUNCT
ajfa-6000	173	16	.	.	PUNCT
ajfa-6000	174	1	corporate	corporate	ADJ
ajfa-6000	174	2	characteristics	characteristic	NOUN
ajfa-6000	174	3	,	,	PUNCT
ajfa-6000	174	4	governance	governance	NOUN
ajfa-6000	174	5	rules	rule	NOUN
ajfa-6000	174	6	and	and	CCONJ
ajfa-6000	174	7	the	the	DET
ajfa-6000	174	8	extent	extent	NOUN
ajfa-6000	174	9	of	of	ADP
ajfa-6000	174	10	voluntary	voluntary	ADJ
ajfa-6000	174	11	disclosure	disclosure	NOUN
ajfa-6000	174	12	in	in	ADP
ajfa-6000	174	13	spain	spain	PROPN
ajfa-6000	174	14	.	.	PUNCT
ajfa-6000	175	1	advances	advance	NOUN
ajfa-6000	175	2	in	in	ADP
ajfa-6000	175	3	accounting	accounting	NOUN
ajfa-6000	175	4	,	,	PUNCT
ajfa-6000	175	5	21(0	21(0	NUM
ajfa-6000	175	6	)	)	PUNCT
ajfa-6000	175	7	,	,	PUNCT
ajfa-6000	175	8	299	299	NUM
ajfa-6000	175	9	-	-	SYM
ajfa-6000	175	10	331	331	NUM
ajfa-6000	175	11	.	.	PUNCT
ajfa-6000	176	1	http://dx.doi.org/10.1016/s0882-6110(05)21013-1	http://dx.doi.org/10.1016/s0882-6110(05)21013-1	ADJ
ajfa-6000	176	2	botosan	botosan	NOUN
ajfa-6000	176	3	,	,	PUNCT
ajfa-6000	176	4	c.	c.	PROPN
ajfa-6000	176	5	a.	a.	PROPN
ajfa-6000	176	6	(	(	PUNCT
ajfa-6000	176	7	1997	1997	NUM
ajfa-6000	176	8	)	)	PUNCT
ajfa-6000	176	9	.	.	PUNCT
ajfa-6000	177	1	disclosure	disclosure	NOUN
ajfa-6000	177	2	level	level	NOUN
ajfa-6000	177	3	and	and	CCONJ
ajfa-6000	177	4	the	the	DET
ajfa-6000	177	5	cost	cost	NOUN
ajfa-6000	177	6	of	of	ADP
ajfa-6000	177	7	equity	equity	NOUN
ajfa-6000	177	8	capital	capital	NOUN
ajfa-6000	177	9	.	.	PUNCT
ajfa-6000	178	1	the	the	DET
ajfa-6000	178	2	accounting	accounting	NOUN
ajfa-6000	178	3	review	review	NOUN
ajfa-6000	178	4	,	,	PUNCT
ajfa-6000	178	5	72(3	72(3	NUM
ajfa-6000	178	6	)	)	PUNCT
ajfa-6000	178	7	,	,	PUNCT
ajfa-6000	178	8	323	323	NUM
ajfa-6000	178	9	-	-	SYM
ajfa-6000	178	10	349	349	NUM
ajfa-6000	178	11	.	.	PUNCT
ajfa-6000	179	1	doi	doi	NOUN
ajfa-6000	179	2	:	:	PUNCT
ajfa-6000	179	3	10.2307/248475	10.2307/248475	NUM
ajfa-6000	179	4	cerbioni	cerbioni	VERB
ajfa-6000	179	5	,	,	PUNCT
ajfa-6000	179	6	f.	f.	PROPN
ajfa-6000	179	7	,	,	PUNCT
ajfa-6000	179	8	&	&	CCONJ
ajfa-6000	179	9	parbonetti	parbonetti	PROPN
ajfa-6000	179	10	,	,	PUNCT
ajfa-6000	179	11	a.	a.	NOUN
ajfa-6000	179	12	(	(	PUNCT
ajfa-6000	179	13	2007	2007	NUM
ajfa-6000	179	14	)	)	PUNCT
ajfa-6000	179	15	.	.	PUNCT
ajfa-6000	180	1	exploring	explore	VERB
ajfa-6000	180	2	the	the	DET
ajfa-6000	180	3	effects	effect	NOUN
ajfa-6000	180	4	of	of	ADP
ajfa-6000	180	5	corporate	corporate	ADJ
ajfa-6000	180	6	governance	governance	NOUN
ajfa-6000	180	7	on	on	ADP
ajfa-6000	180	8	intellectual	intellectual	ADJ
ajfa-6000	180	9	capital	capital	NOUN
ajfa-6000	180	10	disclosure	disclosure	NOUN
ajfa-6000	180	11	:	:	PUNCT
ajfa-6000	180	12	an	an	DET
ajfa-6000	180	13	analysis	analysis	NOUN
ajfa-6000	180	14	of	of	ADP
ajfa-6000	180	15	european	european	ADJ
ajfa-6000	180	16	biotechnology	biotechnology	NOUN
ajfa-6000	180	17	companies	company	NOUN
ajfa-6000	180	18	.	.	PUNCT
ajfa-6000	181	1	european	european	ADJ
ajfa-6000	181	2	accounting	accounting	PROPN
ajfa-6000	181	3	review	review	PROPN
ajfa-6000	181	4	,	,	PUNCT
ajfa-6000	181	5	16(4	16(4	PROPN
ajfa-6000	181	6	)	)	PUNCT
ajfa-6000	181	7	,	,	PUNCT
ajfa-6000	181	8	791	791	NUM
ajfa-6000	181	9	-	-	SYM
ajfa-6000	181	10	826	826	NUM
ajfa-6000	181	11	.	.	PUNCT
ajfa-6000	182	1	http://dx.doi.org/10.1080/09638180701707011	http://dx.doi.org/10.1080/09638180701707011	PROPN
ajfa-6000	182	2	cheng	cheng	PROPN
ajfa-6000	182	3	,	,	PUNCT
ajfa-6000	182	4	e.	e.	PROPN
ajfa-6000	182	5	c.	c.	PROPN
ajfa-6000	182	6	m.	m.	PROPN
ajfa-6000	182	7	,	,	PUNCT
ajfa-6000	182	8	&	&	CCONJ
ajfa-6000	182	9	courtenay	courtenay	PROPN
ajfa-6000	182	10	,	,	PUNCT
ajfa-6000	182	11	s.	s.	PROPN
ajfa-6000	182	12	m.	m.	PROPN
ajfa-6000	182	13	(	(	PUNCT
ajfa-6000	182	14	2006	2006	NUM
ajfa-6000	182	15	)	)	PUNCT
ajfa-6000	182	16	.	.	PUNCT
ajfa-6000	183	1	board	board	NOUN
ajfa-6000	183	2	composition	composition	NOUN
ajfa-6000	183	3	,	,	PUNCT
ajfa-6000	183	4	regulatory	regulatory	ADJ
ajfa-6000	183	5	regime	regime	NOUN
ajfa-6000	183	6	and	and	CCONJ
ajfa-6000	183	7	voluntary	voluntary	ADJ
ajfa-6000	183	8	disclosure	disclosure	NOUN
ajfa-6000	183	9	.	.	PUNCT
ajfa-6000	184	1	the	the	DET
ajfa-6000	184	2	international	international	ADJ
ajfa-6000	184	3	journal	journal	NOUN
ajfa-6000	184	4	of	of	ADP
ajfa-6000	184	5	accounting	accounting	NOUN
ajfa-6000	184	6	,	,	PUNCT
ajfa-6000	184	7	41(3	41(3	NUM
ajfa-6000	184	8	)	)	PUNCT
ajfa-6000	184	9	,	,	PUNCT
ajfa-6000	184	10	262	262	NUM
ajfa-6000	184	11	-	-	SYM
ajfa-6000	184	12	289	289	NUM
ajfa-6000	184	13	.	.	PUNCT
ajfa-6000	185	1	doi	doi	NOUN
ajfa-6000	185	2	:	:	PUNCT
ajfa-6000	185	3	http://dx.doi.org/10.1016/j.intacc.2006.07.001	http://dx.doi.org/10.1016/j.intacc.2006.07.001	NOUN
ajfa-6000	185	4	diamond	diamond	NOUN
ajfa-6000	185	5	,	,	PUNCT
ajfa-6000	185	6	d.	d.	PROPN
ajfa-6000	185	7	w.	w.	PROPN
ajfa-6000	185	8	,	,	PUNCT
ajfa-6000	185	9	&	&	CCONJ
ajfa-6000	185	10	verrecchia	verrecchia	PROPN
ajfa-6000	185	11	,	,	PUNCT
ajfa-6000	185	12	r.	r.	PROPN
ajfa-6000	185	13	e.	e.	PROPN
ajfa-6000	185	14	(	(	PUNCT
ajfa-6000	185	15	1991	1991	NUM
ajfa-6000	185	16	)	)	PUNCT
ajfa-6000	185	17	.	.	PUNCT
ajfa-6000	186	1	disclosure	disclosure	NOUN
ajfa-6000	186	2	,	,	PUNCT
ajfa-6000	186	3	liquidity	liquidity	NOUN
ajfa-6000	186	4	,	,	PUNCT
ajfa-6000	186	5	and	and	CCONJ
ajfa-6000	186	6	the	the	DET
ajfa-6000	186	7	cost	cost	NOUN
ajfa-6000	186	8	of	of	ADP
ajfa-6000	186	9	capital	capital	NOUN
ajfa-6000	186	10	.	.	PUNCT
ajfa-6000	187	1	the	the	DET
ajfa-6000	187	2	journal	journal	PROPN
ajfa-6000	187	3	of	of	ADP
ajfa-6000	187	4	finance	finance	NOUN
ajfa-6000	187	5	,	,	PUNCT
ajfa-6000	187	6	46(4	46(4	NOUN
ajfa-6000	187	7	)	)	PUNCT
ajfa-6000	187	8	,	,	PUNCT
ajfa-6000	187	9	1325	1325	NUM
ajfa-6000	187	10	-	-	SYM
ajfa-6000	187	11	1359	1359	NUM
ajfa-6000	187	12	.	.	PUNCT
ajfa-6000	188	1	http://dx.doi.org/10.1111/j.1540-6261.1991.tb04620.x	http://dx.doi.org/10.1111/j.1540-6261.1991.tb04620.x	PROPN
ajfa-6000	188	2	donnelly	donnelly	PROPN
ajfa-6000	188	3	,	,	PUNCT
ajfa-6000	188	4	r.	r.	PROPN
ajfa-6000	188	5	,	,	PUNCT
ajfa-6000	188	6	&	&	CCONJ
ajfa-6000	188	7	mulcahy	mulcahy	PROPN
ajfa-6000	188	8	,	,	PUNCT
ajfa-6000	188	9	m.	m.	NOUN
ajfa-6000	188	10	(	(	PUNCT
ajfa-6000	188	11	2008	2008	NUM
ajfa-6000	188	12	)	)	PUNCT
ajfa-6000	188	13	.	.	PUNCT
ajfa-6000	189	1	board	board	NOUN
ajfa-6000	189	2	structure	structure	NOUN
ajfa-6000	189	3	,	,	PUNCT
ajfa-6000	189	4	ownership	ownership	NOUN
ajfa-6000	189	5	,	,	PUNCT
ajfa-6000	189	6	and	and	CCONJ
ajfa-6000	189	7	voluntary	voluntary	ADJ
ajfa-6000	189	8	disclosure	disclosure	NOUN
ajfa-6000	189	9	in	in	ADP
ajfa-6000	189	10	ireland	ireland	PROPN
ajfa-6000	189	11	.	.	PUNCT
ajfa-6000	190	1	corporate	corporate	ADJ
ajfa-6000	190	2	governance	governance	NOUN
ajfa-6000	190	3	:	:	PUNCT
ajfa-6000	190	4	an	an	DET
ajfa-6000	190	5	international	international	ADJ
ajfa-6000	190	6	review	review	NOUN
ajfa-6000	190	7	,	,	PUNCT
ajfa-6000	190	8	16(5	16(5	NUM
ajfa-6000	190	9	)	)	PUNCT
ajfa-6000	190	10	,	,	PUNCT
ajfa-6000	190	11	416	416	NUM
ajfa-6000	190	12	-	-	SYM
ajfa-6000	190	13	429	429	NUM
ajfa-6000	190	14	.	.	PUNCT
ajfa-6000	191	1	http://dx.doi.org/10.1111/j.1467-8683.2008.00692.x	http://dx.doi.org/10.1111/j.1467-8683.2008.00692.x	PROPN
ajfa-6000	191	2	graham	graham	PROPN
ajfa-6000	191	3	,	,	PUNCT
ajfa-6000	191	4	j.	j.	PROPN
ajfa-6000	191	5	r.	r.	PROPN
ajfa-6000	191	6	,	,	PUNCT
ajfa-6000	191	7	koski	koski	PROPN
ajfa-6000	191	8	,	,	PUNCT
ajfa-6000	191	9	j.	j.	PROPN
ajfa-6000	191	10	l.	l.	PROPN
ajfa-6000	191	11	,	,	PUNCT
ajfa-6000	191	12	&	&	CCONJ
ajfa-6000	191	13	loewenstein	loewenstein	PROPN
ajfa-6000	191	14	,	,	PUNCT
ajfa-6000	191	15	u.	u.	PROPN
ajfa-6000	191	16	(	(	PUNCT
ajfa-6000	191	17	2006	2006	NUM
ajfa-6000	191	18	)	)	PUNCT
ajfa-6000	191	19	.	.	PUNCT
ajfa-6000	192	1	information	information	NOUN
ajfa-6000	192	2	flow	flow	NOUN
ajfa-6000	192	3	and	and	CCONJ
ajfa-6000	192	4	liquidity	liquidity	NOUN
ajfa-6000	192	5	around	around	ADP
ajfa-6000	192	6	anticipated	anticipate	VERB
ajfa-6000	192	7	and	and	CCONJ
ajfa-6000	192	8	unanticipated	unanticipated	ADJ
ajfa-6000	192	9	dividend	dividend	NOUN
ajfa-6000	192	10	announcements	announcement	NOUN
ajfa-6000	192	11	.	.	PUNCT
ajfa-6000	193	1	the	the	DET
ajfa-6000	193	2	journal	journal	NOUN
ajfa-6000	193	3	of	of	ADP
ajfa-6000	193	4	business	business	NOUN
ajfa-6000	193	5	,	,	PUNCT
ajfa-6000	193	6	79(5	79(5	NOUN
ajfa-6000	193	7	)	)	PUNCT
ajfa-6000	193	8	,	,	PUNCT
ajfa-6000	193	9	2301	2301	NUM
ajfa-6000	193	10	-	-	SYM
ajfa-6000	193	11	2336	2336	NUM
ajfa-6000	193	12	.	.	PUNCT
ajfa-6000	194	1	http://dx.doi.org/10.1086/505236	http://dx.doi.org/10.1086/505236	PROPN
ajfa-6000	194	2	gujarati	gujarati	PROPN
ajfa-6000	194	3	,	,	PUNCT
ajfa-6000	194	4	d.	d.	PROPN
ajfa-6000	194	5	n.	n.	PROPN
ajfa-6000	194	6	(	(	PUNCT
ajfa-6000	194	7	2003	2003	NUM
ajfa-6000	194	8	)	)	PUNCT
ajfa-6000	194	9	.	.	PUNCT
ajfa-6000	195	1	basic	basic	ADJ
ajfa-6000	195	2	econometrics	econometric	NOUN
ajfa-6000	195	3	(	(	PUNCT
ajfa-6000	195	4	4th	4th	ADJ
ajfa-6000	195	5	ed	ed	NOUN
ajfa-6000	195	6	.	.	PROPN
ajfa-6000	195	7	):	):	PUNCT
ajfa-6000	195	8	mcgraw	mcgraw	PROPN
ajfa-6000	195	9	-	-	PUNCT
ajfa-6000	195	10	hill	hill	PROPN
ajfa-6000	195	11	/	/	SYM
ajfa-6000	195	12	irwin	irwin	PROPN
ajfa-6000	195	13	,	,	PUNCT
ajfa-6000	195	14	international	international	ADJ
ajfa-6000	195	15	edition	edition	PROPN
ajfa-6000	195	16	.	.	PUNCT
ajfa-6000	196	1	healy	healy	PROPN
ajfa-6000	196	2	,	,	PUNCT
ajfa-6000	196	3	p.	p.	PROPN
ajfa-6000	196	4	m.	m.	NOUN
ajfa-6000	196	5	,	,	PUNCT
ajfa-6000	196	6	hutton	hutton	PROPN
ajfa-6000	196	7	,	,	PUNCT
ajfa-6000	196	8	a.	a.	NOUN
ajfa-6000	196	9	p.	p.	PROPN
ajfa-6000	196	10	,	,	PUNCT
ajfa-6000	196	11	&	&	CCONJ
ajfa-6000	196	12	palepu	palepu	PROPN
ajfa-6000	196	13	,	,	PUNCT
ajfa-6000	196	14	k.	k.	PROPN
ajfa-6000	196	15	g.	g.	PROPN
ajfa-6000	196	16	(	(	PUNCT
ajfa-6000	196	17	1999	1999	NUM
ajfa-6000	196	18	)	)	PUNCT
ajfa-6000	196	19	.	.	PUNCT
ajfa-6000	197	1	stock	stock	NOUN
ajfa-6000	197	2	performance	performance	NOUN
ajfa-6000	197	3	and	and	CCONJ
ajfa-6000	197	4	intermediation	intermediation	NOUN
ajfa-6000	197	5	changes	change	NOUN
ajfa-6000	197	6	surrounding	surround	VERB
ajfa-6000	197	7	sustained	sustained	ADJ
ajfa-6000	197	8	increases	increase	NOUN
ajfa-6000	197	9	in	in	ADP
ajfa-6000	197	10	disclosure	disclosure	NOUN
ajfa-6000	197	11	.	.	PUNCT
ajfa-6000	198	1	contemporary	contemporary	ADJ
ajfa-6000	198	2	accounting	accounting	PROPN
ajfa-6000	198	3	research	research	PROPN
ajfa-6000	198	4	,	,	PUNCT
ajfa-6000	198	5	16(3	16(3	NOUN
ajfa-6000	198	6	)	)	PUNCT
ajfa-6000	198	7	,	,	PUNCT
ajfa-6000	198	8	485	485	NUM
ajfa-6000	198	9	-	-	SYM
ajfa-6000	198	10	520	520	NUM
ajfa-6000	198	11	.	.	PUNCT
ajfa-6000	199	1	http://dx.doi.org/10.1111/j.1911-3846.1999.tb00592.x	http://dx.doi.org/10.1111/j.1911-3846.1999.tb00592.x	PROPN
ajfa-6000	199	2	asian	asian	PROPN
ajfa-6000	199	3	journal	journal	NOUN
ajfa-6000	199	4	of	of	ADP
ajfa-6000	199	5	finance	finance	PROPN
ajfa-6000	199	6	&	&	CCONJ
ajfa-6000	199	7	accounting	accounting	PROPN
ajfa-6000	199	8	issn	issn	PROPN
ajfa-6000	199	9	1946	1946	NUM
ajfa-6000	199	10	-	-	PUNCT
ajfa-6000	199	11	052x	052x	PROPN
ajfa-6000	199	12	2014	2014	NUM
ajfa-6000	199	13	,	,	PUNCT
ajfa-6000	199	14	vol	vol	NOUN
ajfa-6000	199	15	.	.	PROPN
ajfa-6000	199	16	6	6	NUM
ajfa-6000	199	17	,	,	PUNCT
ajfa-6000	199	18	no	no	INTJ
ajfa-6000	199	19	.	.	NOUN
ajfa-6000	199	20	2	2	NUM
ajfa-6000	199	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6000	199	22	85	85	NUM
ajfa-6000	199	23	jalali	jalali	ADJ
ajfa-6000	199	24	,	,	PUNCT
ajfa-6000	199	25	f.	f.	PROPN
ajfa-6000	199	26	(	(	PUNCT
ajfa-6000	199	27	2008	2008	NUM
ajfa-6000	199	28	)	)	PUNCT
ajfa-6000	199	29	.	.	PUNCT
ajfa-6000	200	1	corporate	corporate	ADJ
ajfa-6000	200	2	governance	governance	NOUN
ajfa-6000	200	3	and	and	CCONJ
ajfa-6000	200	4	accounting	accounting	NOUN
ajfa-6000	200	5	.	.	PUNCT
ajfa-6000	201	1	accountant	accountant	NOUN
ajfa-6000	201	2	magazine	magazine	NOUN
ajfa-6000	201	3	(	(	PUNCT
ajfa-6000	201	4	accountant	accountant	NOUN
ajfa-6000	201	5	's	's	PART
ajfa-6000	201	6	monthly	monthly	ADJ
ajfa-6000	201	7	)	)	PUNCT
ajfa-6000	201	8	,	,	PUNCT
ajfa-6000	201	9	23(196	23(196	NOUN
ajfa-6000	201	10	)	)	PUNCT
ajfa-6000	201	11	,	,	PUNCT
ajfa-6000	201	12	3	3	NUM
ajfa-6000	201	13	-	-	SYM
ajfa-6000	201	14	9	9	NUM
ajfa-6000	201	15	.	.	PUNCT
ajfa-6000	201	16	kanagaretnam	kanagaretnam	PROPN
ajfa-6000	201	17	,	,	PUNCT
ajfa-6000	201	18	k.	k.	PROPN
ajfa-6000	201	19	,	,	PUNCT
ajfa-6000	201	20	lobo	lobo	PROPN
ajfa-6000	201	21	,	,	PUNCT
ajfa-6000	201	22	g.	g.	PROPN
ajfa-6000	201	23	j.	j.	PROPN
ajfa-6000	201	24	,	,	PUNCT
ajfa-6000	201	25	&	&	CCONJ
ajfa-6000	201	26	whalen	whalen	PROPN
ajfa-6000	201	27	,	,	PUNCT
ajfa-6000	201	28	d.	d.	PROPN
ajfa-6000	201	29	j.	j.	PROPN
ajfa-6000	201	30	(	(	PUNCT
ajfa-6000	201	31	2007	2007	NUM
ajfa-6000	201	32	)	)	PUNCT
ajfa-6000	201	33	.	.	PUNCT
ajfa-6000	202	1	does	do	AUX
ajfa-6000	202	2	good	good	ADJ
ajfa-6000	202	3	corporate	corporate	ADJ
ajfa-6000	202	4	governance	governance	NOUN
ajfa-6000	202	5	reduce	reduce	VERB
ajfa-6000	202	6	information	information	NOUN
ajfa-6000	202	7	asymmetry	asymmetry	NOUN
ajfa-6000	202	8	around	around	ADP
ajfa-6000	202	9	quarterly	quarterly	ADJ
ajfa-6000	202	10	earnings	earning	NOUN
ajfa-6000	202	11	announcements	announcement	NOUN
ajfa-6000	202	12	?	?	PUNCT
ajfa-6000	203	1	journal	journal	NOUN
ajfa-6000	203	2	of	of	ADP
ajfa-6000	203	3	accounting	accounting	NOUN
ajfa-6000	203	4	and	and	CCONJ
ajfa-6000	203	5	public	public	ADJ
ajfa-6000	203	6	policy	policy	NOUN
ajfa-6000	203	7	,	,	PUNCT
ajfa-6000	203	8	26(4	26(4	NUM
ajfa-6000	203	9	)	)	PUNCT
ajfa-6000	203	10	,	,	PUNCT
ajfa-6000	203	11	497	497	NUM
ajfa-6000	203	12	-	-	SYM
ajfa-6000	203	13	522	522	NUM
ajfa-6000	203	14	.	.	PUNCT
ajfa-6000	204	1	http://dx.doi.org/10.1016/j.jaccpubpol.2007.05.003	http://dx.doi.org/10.1016/j.jaccpubpol.2007.05.003	NOUN
ajfa-6000	204	2	katmun	katmun	NOUN
ajfa-6000	204	3	,	,	PUNCT
ajfa-6000	204	4	n.	n.	NOUN
ajfa-6000	204	5	(	(	PUNCT
ajfa-6000	204	6	2012	2012	NUM
ajfa-6000	204	7	)	)	PUNCT
ajfa-6000	204	8	.	.	PUNCT
ajfa-6000	205	1	disclosure	disclosure	NOUN
ajfa-6000	205	2	quality	quality	NOUN
ajfa-6000	205	3	determinants	determinant	NOUN
ajfa-6000	205	4	and	and	CCONJ
ajfa-6000	205	5	consequences	consequence	NOUN
ajfa-6000	205	6	.	.	PUNCT
ajfa-6000	206	1	(	(	PUNCT
ajfa-6000	206	2	doctoral	doctoral	ADJ
ajfa-6000	206	3	thesis	thesis	NOUN
ajfa-6000	206	4	)	)	PUNCT
ajfa-6000	206	5	,	,	PUNCT
ajfa-6000	206	6	durham	durham	PROPN
ajfa-6000	206	7	university	university	PROPN
ajfa-6000	206	8	.	.	PUNCT
ajfa-6000	207	1	available	available	ADJ
ajfa-6000	207	2	at	at	ADP
ajfa-6000	207	3	durham	durham	PROPN
ajfa-6000	207	4	e	e	PROPN
ajfa-6000	207	5	-	-	PROPN
ajfa-6000	207	6	theses	theses	X
ajfa-6000	207	7	online	online	ADV
ajfa-6000	207	8	:	:	PUNCT
ajfa-6000	207	9	http://etheses.dur.ac.uk/4930/.	http://etheses.dur.ac.uk/4930/.	PROPN
ajfa-6000	207	10	khodadadi	khodadadi	NOUN
ajfa-6000	207	11	,	,	PUNCT
ajfa-6000	207	12	v.	v.	PROPN
ajfa-6000	207	13	,	,	PUNCT
ajfa-6000	207	14	khazami	khazami	PROPN
ajfa-6000	207	15	,	,	PUNCT
ajfa-6000	207	16	s.	s.	PROPN
ajfa-6000	207	17	,	,	PUNCT
ajfa-6000	207	18	&	&	CCONJ
ajfa-6000	207	19	aflatooni	aflatooni	PROPN
ajfa-6000	207	20	,	,	PUNCT
ajfa-6000	207	21	a.	a.	NOUN
ajfa-6000	207	22	(	(	PUNCT
ajfa-6000	207	23	2010	2010	NUM
ajfa-6000	207	24	)	)	PUNCT
ajfa-6000	207	25	.	.	PUNCT
ajfa-6000	208	1	the	the	DET
ajfa-6000	208	2	effect	effect	NOUN
ajfa-6000	208	3	of	of	ADP
ajfa-6000	208	4	corporate	corporate	ADJ
ajfa-6000	208	5	governance	governance	NOUN
ajfa-6000	208	6	structure	structure	NOUN
ajfa-6000	208	7	on	on	ADP
ajfa-6000	208	8	the	the	DET
ajfa-6000	208	9	extent	extent	NOUN
ajfa-6000	208	10	of	of	ADP
ajfa-6000	208	11	voluntary	voluntary	ADJ
ajfa-6000	208	12	disclosure	disclosure	NOUN
ajfa-6000	208	13	in	in	ADP
ajfa-6000	208	14	iran	iran	PROPN
ajfa-6000	208	15	.	.	PUNCT
ajfa-6000	209	1	business	business	NOUN
ajfa-6000	209	2	intelligence	intelligence	NOUN
ajfa-6000	209	3	journal	journal	NOUN
ajfa-6000	209	4	,	,	PUNCT
ajfa-6000	209	5	3(2	3(2	NUM
ajfa-6000	209	6	)	)	PUNCT
ajfa-6000	209	7	,	,	PUNCT
ajfa-6000	209	8	151	151	NUM
ajfa-6000	209	9	-	-	SYM
ajfa-6000	209	10	164	164	NUM
ajfa-6000	209	11	.	.	PUNCT
ajfa-6000	210	1	khoshbakht	khoshbakht	PROPN
ajfa-6000	210	2	,	,	PUNCT
ajfa-6000	210	3	h.	h.	PROPN
ajfa-6000	210	4	,	,	PUNCT
ajfa-6000	210	5	&	&	CCONJ
ajfa-6000	210	6	mohammadzadeh	mohammadzadeh	PROPN
ajfa-6000	210	7	salteh	salteh	PROPN
ajfa-6000	210	8	,	,	PUNCT
ajfa-6000	210	9	h.	h.	PROPN
ajfa-6000	210	10	(	(	PUNCT
ajfa-6000	210	11	2011	2011	NUM
ajfa-6000	210	12	)	)	PUNCT
ajfa-6000	210	13	.	.	PUNCT
ajfa-6000	211	1	evaluating	evaluate	VERB
ajfa-6000	211	2	the	the	DET
ajfa-6000	211	3	relationship	relationship	NOUN
ajfa-6000	211	4	between	between	ADP
ajfa-6000	211	5	corporate	corporate	ADJ
ajfa-6000	211	6	governance	governance	NOUN
ajfa-6000	211	7	and	and	CCONJ
ajfa-6000	211	8	voluntary	voluntary	ADJ
ajfa-6000	211	9	disclosure	disclosure	NOUN
ajfa-6000	211	10	in	in	ADP
ajfa-6000	211	11	companies	company	NOUN
ajfa-6000	211	12	listed	list	VERB
ajfa-6000	211	13	in	in	ADP
ajfa-6000	211	14	tehran	tehran	PROPN
ajfa-6000	211	15	stock	stock	PROPN
ajfa-6000	211	16	exchange	exchange	PROPN
ajfa-6000	211	17	.	.	PUNCT
ajfa-6000	212	1	business	business	NOUN
ajfa-6000	212	2	and	and	CCONJ
ajfa-6000	212	3	management	management	NOUN
ajfa-6000	212	4	review	review	NOUN
ajfa-6000	212	5	,	,	PUNCT
ajfa-6000	212	6	1(9	1(9	NUM
ajfa-6000	212	7	)	)	PUNCT
ajfa-6000	212	8	,	,	PUNCT
ajfa-6000	212	9	23	23	NUM
ajfa-6000	212	10	-	-	SYM
ajfa-6000	212	11	33	33	NUM
ajfa-6000	212	12	.	.	PUNCT
ajfa-6000	213	1	klein	klein	PROPN
ajfa-6000	213	2	,	,	PUNCT
ajfa-6000	213	3	a.	a.	PROPN
ajfa-6000	213	4	(	(	PUNCT
ajfa-6000	213	5	1998	1998	NUM
ajfa-6000	213	6	)	)	PUNCT
ajfa-6000	213	7	.	.	PUNCT
ajfa-6000	214	1	firm	firm	ADJ
ajfa-6000	214	2	performance	performance	NOUN
ajfa-6000	214	3	and	and	CCONJ
ajfa-6000	214	4	board	board	NOUN
ajfa-6000	214	5	committee	committee	NOUN
ajfa-6000	214	6	structure	structure	NOUN
ajfa-6000	214	7	the	the	DET
ajfa-6000	214	8	journal	journal	NOUN
ajfa-6000	214	9	of	of	ADP
ajfa-6000	214	10	law	law	NOUN
ajfa-6000	214	11	and	and	CCONJ
ajfa-6000	214	12	economics	economic	NOUN
ajfa-6000	214	13	,	,	PUNCT
ajfa-6000	214	14	41(1	41(1	NUM
ajfa-6000	214	15	)	)	PUNCT
ajfa-6000	214	16	,	,	PUNCT
ajfa-6000	214	17	275	275	NUM
ajfa-6000	214	18	-	-	SYM
ajfa-6000	214	19	304	304	NUM
ajfa-6000	214	20	.	.	PUNCT
ajfa-6000	215	1	lakhal	lakhal	PROPN
ajfa-6000	215	2	,	,	PUNCT
ajfa-6000	215	3	f.	f.	PROPN
ajfa-6000	215	4	(	(	PUNCT
ajfa-6000	215	5	2005	2005	NUM
ajfa-6000	215	6	)	)	PUNCT
ajfa-6000	215	7	.	.	PUNCT
ajfa-6000	216	1	voluntary	voluntary	ADJ
ajfa-6000	216	2	earnings	earning	NOUN
ajfa-6000	216	3	disclosures	disclosure	NOUN
ajfa-6000	216	4	and	and	CCONJ
ajfa-6000	216	5	corporate	corporate	ADJ
ajfa-6000	216	6	governance	governance	NOUN
ajfa-6000	216	7	:	:	PUNCT
ajfa-6000	216	8	evidence	evidence	NOUN
ajfa-6000	216	9	from	from	ADP
ajfa-6000	216	10	france	france	PROPN
ajfa-6000	216	11	.	.	PUNCT
ajfa-6000	217	1	review	review	NOUN
ajfa-6000	217	2	of	of	ADP
ajfa-6000	217	3	accounting	accounting	NOUN
ajfa-6000	217	4	and	and	CCONJ
ajfa-6000	217	5	finance	finance	NOUN
ajfa-6000	217	6	,	,	PUNCT
ajfa-6000	217	7	4(3	4(3	NUM
ajfa-6000	217	8	)	)	PUNCT
ajfa-6000	217	9	,	,	PUNCT
ajfa-6000	217	10	64	64	NUM
ajfa-6000	217	11	-	-	SYM
ajfa-6000	217	12	85	85	NUM
ajfa-6000	217	13	.	.	PUNCT
ajfa-6000	218	1	http://dx.doi.org/10.1108/eb043431	http://dx.doi.org/10.1108/eb043431	PROPN
ajfa-6000	218	2	lang	lang	PROPN
ajfa-6000	218	3	,	,	PUNCT
ajfa-6000	218	4	m.	m.	PROPN
ajfa-6000	218	5	h.	h.	PROPN
ajfa-6000	218	6	,	,	PUNCT
ajfa-6000	218	7	&	&	CCONJ
ajfa-6000	218	8	lundholm	lundholm	PROPN
ajfa-6000	218	9	,	,	PUNCT
ajfa-6000	218	10	r.	r.	PROPN
ajfa-6000	218	11	j.	j.	PROPN
ajfa-6000	218	12	(	(	PUNCT
ajfa-6000	218	13	2000	2000	NUM
ajfa-6000	218	14	)	)	PUNCT
ajfa-6000	218	15	.	.	PUNCT
ajfa-6000	219	1	voluntary	voluntary	ADJ
ajfa-6000	219	2	disclosure	disclosure	NOUN
ajfa-6000	219	3	and	and	CCONJ
ajfa-6000	219	4	equity	equity	NOUN
ajfa-6000	219	5	offerings	offering	NOUN
ajfa-6000	219	6	:	:	PUNCT
ajfa-6000	219	7	reducing	reduce	VERB
ajfa-6000	219	8	information	information	NOUN
ajfa-6000	219	9	asymmetry	asymmetry	NOUN
ajfa-6000	219	10	or	or	CCONJ
ajfa-6000	219	11	hyping	hype	VERB
ajfa-6000	219	12	the	the	DET
ajfa-6000	219	13	stock	stock	NOUN
ajfa-6000	219	14	?	?	PUNCT
ajfa-6000	220	1	contemporary	contemporary	ADJ
ajfa-6000	220	2	accounting	accounting	NOUN
ajfa-6000	220	3	research	research	NOUN
ajfa-6000	220	4	,	,	PUNCT
ajfa-6000	220	5	17(4	17(4	NUM
ajfa-6000	220	6	)	)	PUNCT
ajfa-6000	220	7	,	,	PUNCT
ajfa-6000	220	8	623	623	NUM
ajfa-6000	220	9	-	-	SYM
ajfa-6000	220	10	662	662	NUM
ajfa-6000	220	11	.	.	PUNCT
ajfa-6000	221	1	http://dx.doi.org/10.1506/9n45-f0jx-axvw-lbwj	http://dx.doi.org/10.1506/9n45-f0jx-axvw-lbwj	NUM
ajfa-6000	221	2	lev	lev	NOUN
ajfa-6000	221	3	,	,	PUNCT
ajfa-6000	221	4	b.	b.	PROPN
ajfa-6000	221	5	(	(	PUNCT
ajfa-6000	221	6	1992	1992	NUM
ajfa-6000	221	7	)	)	PUNCT
ajfa-6000	221	8	.	.	PUNCT
ajfa-6000	222	1	information	information	NOUN
ajfa-6000	222	2	disclosure	disclosure	NOUN
ajfa-6000	222	3	strategy	strategy	NOUN
ajfa-6000	222	4	.	.	PUNCT
ajfa-6000	223	1	california	california	PROPN
ajfa-6000	223	2	management	management	PROPN
ajfa-6000	223	3	review	review	PROPN
ajfa-6000	223	4	,	,	PUNCT
ajfa-6000	223	5	34(4	34(4	NUM
ajfa-6000	223	6	)	)	PUNCT
ajfa-6000	223	7	,	,	PUNCT
ajfa-6000	223	8	9	9	NUM
ajfa-6000	223	9	-	-	SYM
ajfa-6000	223	10	32	32	NUM
ajfa-6000	223	11	.	.	PUNCT
ajfa-6000	224	1	http://dx.doi.org/10.2307/41166701	http://dx.doi.org/10.2307/41166701	PROPN
ajfa-6000	224	2	nikoomaram	nikoomaram	PROPN
ajfa-6000	224	3	,	,	PUNCT
ajfa-6000	224	4	h.	h.	PROPN
ajfa-6000	224	5	,	,	PUNCT
ajfa-6000	224	6	&	&	CCONJ
ajfa-6000	224	7	badavar	badavar	PROPN
ajfa-6000	224	8	nahandi	nahandi	PROPN
ajfa-6000	224	9	,	,	PUNCT
ajfa-6000	224	10	y.	y.	PROPN
ajfa-6000	224	11	(	(	PUNCT
ajfa-6000	224	12	2009	2009	NUM
ajfa-6000	224	13	)	)	PUNCT
ajfa-6000	224	14	.	.	PUNCT
ajfa-6000	225	1	trasparancy	trasparancy	NOUN
ajfa-6000	225	2	and	and	CCONJ
ajfa-6000	225	3	presenting	present	VERB
ajfa-6000	225	4	the	the	DET
ajfa-6000	225	5	patterns	pattern	NOUN
ajfa-6000	225	6	to	to	PART
ajfa-6000	225	7	determine	determine	VERB
ajfa-6000	225	8	and	and	CCONJ
ajfa-6000	225	9	evaluate	evaluate	VERB
ajfa-6000	225	10	the	the	DET
ajfa-6000	225	11	effective	effective	ADJ
ajfa-6000	225	12	factors	factor	NOUN
ajfa-6000	225	13	on	on	ADP
ajfa-6000	225	14	financial	financial	ADJ
ajfa-6000	225	15	reporting	reporting	NOUN
ajfa-6000	225	16	quality	quality	NOUN
ajfa-6000	225	17	choice	choice	NOUN
ajfa-6000	225	18	in	in	ADP
ajfa-6000	225	19	iran	iran	PROPN
ajfa-6000	225	20	.	.	PUNCT
ajfa-6000	226	1	beyond	beyond	ADP
ajfa-6000	226	2	management	management	NOUN
ajfa-6000	226	3	,	,	PUNCT
ajfa-6000	226	4	2	2	NUM
ajfa-6000	226	5	(	(	PUNCT
ajfa-6000	226	6	8)	8)	NUM
ajfa-6000	226	7	,	,	PUNCT
ajfa-6000	226	8	141	141	NUM
ajfa-6000	226	9	-	-	SYM
ajfa-6000	226	10	187	187	NUM
ajfa-6000	226	11	.	.	PUNCT
ajfa-6000	226	12	sajadi	sajadi	PROPN
ajfa-6000	226	13	,	,	PUNCT
ajfa-6000	226	14	h.	h.	PROPN
ajfa-6000	226	15	,	,	PUNCT
ajfa-6000	226	16	zaranejad	zaranejad	NOUN
ajfa-6000	226	17	,	,	PUNCT
ajfa-6000	226	18	m.	m.	NOUN
ajfa-6000	226	19	,	,	PUNCT
ajfa-6000	226	20	&	&	CCONJ
ajfa-6000	226	21	jafari	jafari	PROPN
ajfa-6000	226	22	,	,	PUNCT
ajfa-6000	226	23	a.	a.	NOUN
ajfa-6000	226	24	(	(	PUNCT
ajfa-6000	226	25	2009	2009	NUM
ajfa-6000	226	26	)	)	PUNCT
ajfa-6000	226	27	.	.	PUNCT
ajfa-6000	227	1	the	the	DET
ajfa-6000	227	2	effective	effective	ADJ
ajfa-6000	227	3	non	non	ADJ
ajfa-6000	227	4	-	-	ADJ
ajfa-6000	227	5	financial	financial	ADJ
ajfa-6000	227	6	characteristics	characteristic	NOUN
ajfa-6000	227	7	on	on	ADP
ajfa-6000	227	8	the	the	DET
ajfa-6000	227	9	quality	quality	NOUN
ajfa-6000	227	10	of	of	ADP
ajfa-6000	227	11	financial	financial	ADJ
ajfa-6000	227	12	reporting	reporting	NOUN
ajfa-6000	227	13	on	on	ADP
ajfa-6000	227	14	accepted	accept	VERB
ajfa-6000	227	15	corporates	corporate	NOUN
ajfa-6000	227	16	on	on	ADP
ajfa-6000	227	17	tehran	tehran	PROPN
ajfa-6000	227	18	stocks	stock	NOUN
ajfa-6000	227	19	exchange	exchange	PROPN
ajfa-6000	227	20	.	.	PUNCT
ajfa-6000	228	1	iranian	iranian	ADJ
ajfa-6000	228	2	accounting	accounting	PROPN
ajfa-6000	228	3	and	and	CCONJ
ajfa-6000	228	4	auditing	auditing	NOUN
ajfa-6000	228	5	reviews	review	NOUN
ajfa-6000	228	6	,	,	PUNCT
ajfa-6000	228	7	16(57	16(57	NUM
ajfa-6000	228	8	)	)	PUNCT
ajfa-6000	228	9	,	,	PUNCT
ajfa-6000	228	10	51	51	NUM
ajfa-6000	228	11	-	-	SYM
ajfa-6000	228	12	68	68	NUM
ajfa-6000	228	13	.	.	PUNCT
ajfa-6000	229	1	sengupta	sengupta	NOUN
ajfa-6000	229	2	,	,	PUNCT
ajfa-6000	229	3	p.	p.	NOUN
ajfa-6000	229	4	(	(	PUNCT
ajfa-6000	229	5	1998	1998	NUM
ajfa-6000	229	6	)	)	PUNCT
ajfa-6000	229	7	.	.	PUNCT
ajfa-6000	230	1	corporate	corporate	ADJ
ajfa-6000	230	2	disclosure	disclosure	NOUN
ajfa-6000	230	3	quality	quality	NOUN
ajfa-6000	230	4	and	and	CCONJ
ajfa-6000	230	5	the	the	DET
ajfa-6000	230	6	cost	cost	NOUN
ajfa-6000	230	7	of	of	ADP
ajfa-6000	230	8	debt	debt	NOUN
ajfa-6000	230	9	.	.	PUNCT
ajfa-6000	231	1	the	the	DET
ajfa-6000	231	2	accounting	accounting	NOUN
ajfa-6000	231	3	review	review	NOUN
ajfa-6000	231	4	,	,	PUNCT
ajfa-6000	231	5	73(4	73(4	NOUN
ajfa-6000	231	6	)	)	PUNCT
ajfa-6000	231	7	,	,	PUNCT
ajfa-6000	231	8	459	459	NUM
ajfa-6000	231	9	-	-	SYM
ajfa-6000	231	10	474	474	NUM
ajfa-6000	231	11	.	.	PUNCT
ajfa-6000	232	1	doi	doi	NOUN
ajfa-6000	232	2	:	:	PUNCT
ajfa-6000	232	3	10.2307/248186	10.2307/248186	NUM
ajfa-6000	232	4	welker	welker	NOUN
ajfa-6000	232	5	,	,	PUNCT
ajfa-6000	232	6	m.	m.	NOUN
ajfa-6000	232	7	(	(	PUNCT
ajfa-6000	232	8	1995	1995	NUM
ajfa-6000	232	9	)	)	PUNCT
ajfa-6000	232	10	.	.	PUNCT
ajfa-6000	233	1	disclosure	disclosure	NOUN
ajfa-6000	233	2	policy	policy	NOUN
ajfa-6000	233	3	,	,	PUNCT
ajfa-6000	233	4	information	information	NOUN
ajfa-6000	233	5	asymmetry	asymmetry	NOUN
ajfa-6000	233	6	,	,	PUNCT
ajfa-6000	233	7	and	and	CCONJ
ajfa-6000	233	8	liquidity	liquidity	NOUN
ajfa-6000	233	9	in	in	ADP
ajfa-6000	233	10	equity	equity	NOUN
ajfa-6000	233	11	markets	market	NOUN
ajfa-6000	233	12	.	.	PUNCT
ajfa-6000	234	1	contemporary	contemporary	ADJ
ajfa-6000	234	2	accounting	accounting	NOUN
ajfa-6000	234	3	research	research	PROPN
ajfa-6000	234	4	,	,	PUNCT
ajfa-6000	234	5	11(2	11(2	NOUN
ajfa-6000	234	6	)	)	PUNCT
ajfa-6000	234	7	,	,	PUNCT
ajfa-6000	234	8	801	801	NUM
ajfa-6000	234	9	-	-	SYM
ajfa-6000	234	10	827	827	NUM
ajfa-6000	234	11	.	.	PUNCT
ajfa-6000	235	1	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00467.x	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00467.x	X