id	sid	tid	token	lemma	pos
atssr-1476	1	1	asian	asian	ADJ
atssr-1476	1	2	themes	theme	NOUN
atssr-1476	1	3	in	in	ADP
atssr-1476	1	4	social	social	ADJ
atssr-1476	1	5	sciences	sciences	PROPN
atssr-1476	1	6	research	research	PROPN
atssr-1476	1	7	issn	issn	PROPN
atssr-1476	1	8	:	:	PUNCT
atssr-1476	1	9	2578	2578	NUM
atssr-1476	1	10	-	-	SYM
atssr-1476	1	11	5516	5516	NUM
atssr-1476	1	12	vol	vol	NOUN
atssr-1476	1	13	.	.	PROPN
atssr-1476	2	1	6	6	NUM
atssr-1476	2	2	,	,	PUNCT
atssr-1476	2	3	no	no	INTJ
atssr-1476	2	4	.	.	NOUN
atssr-1476	2	5	1	1	NUM
atssr-1476	2	6	,	,	PUNCT
atssr-1476	2	7	pp	pp	ADJ
atssr-1476	2	8	.	.	PUNCT
atssr-1476	3	1	12	12	NUM
atssr-1476	3	2	-	-	SYM
atssr-1476	3	3	24	24	NUM
atssr-1476	3	4	2022	2022	NUM
atssr-1476	3	5	doi	doi	NOUN
atssr-1476	3	6	:	:	PUNCT
atssr-1476	3	7	10.33094	10.33094	NUM
atssr-1476	3	8	/	/	SYM
atssr-1476	3	9	atssr.v6i1.66	atssr.v6i1.66	NOUN
atssr-1476	3	10	©	©	PROPN
atssr-1476	3	11	2022	2022	NUM
atssr-1476	3	12	by	by	ADP
atssr-1476	3	13	the	the	DET
atssr-1476	3	14	authors	author	NOUN
atssr-1476	3	15	;	;	PUNCT
atssr-1476	3	16	licensee	licensee	VERB
atssr-1476	3	17	online	online	ADJ
atssr-1476	3	18	academic	academic	ADJ
atssr-1476	3	19	press	press	NOUN
atssr-1476	3	20	,	,	PUNCT
atssr-1476	3	21	usa	usa	PROPN
atssr-1476	3	22	accepted	accept	VERB
atssr-1476	3	23	:	:	PUNCT
atssr-1476	3	24	1	1	NUM
atssr-1476	3	25	april	april	PROPN
atssr-1476	3	26	2022	2022	NUM
atssr-1476	3	27	|	|	ADV
atssr-1476	3	28	published	publish	VERB
atssr-1476	3	29	:	:	PUNCT
atssr-1476	3	30	11	11	NUM
atssr-1476	3	31	may	may	AUX
atssr-1476	3	32	2022	2022	NUM
atssr-1476	3	33	12	12	NUM
atssr-1476	3	34	©	©	PROPN
atssr-1476	3	35	2022	2022	NUM
atssr-1476	3	36	by	by	ADP
atssr-1476	3	37	the	the	DET
atssr-1476	3	38	authors	author	NOUN
atssr-1476	3	39	;	;	PUNCT
atssr-1476	3	40	licensee	licensee	VERB
atssr-1476	3	41	online	online	ADJ
atssr-1476	3	42	academic	academic	ADJ
atssr-1476	3	43	press	press	NOUN
atssr-1476	3	44	,	,	PUNCT
atssr-1476	3	45	usa	usa	PROPN
atssr-1476	3	46	effect	effect	NOUN
atssr-1476	3	47	of	of	ADP
atssr-1476	3	48	ownership	ownership	NOUN
atssr-1476	3	49	structure	structure	NOUN
atssr-1476	3	50	on	on	ADP
atssr-1476	3	51	earnings	earning	NOUN
atssr-1476	3	52	management	management	NOUN
atssr-1476	3	53	in	in	ADP
atssr-1476	3	54	listed	list	VERB
atssr-1476	3	55	manufacturing	manufacturing	NOUN
atssr-1476	3	56	firms	firm	NOUN
atssr-1476	3	57	at	at	ADP
atssr-1476	3	58	nairobi	nairobi	PROPN
atssr-1476	3	59	securities	securities	PROPN
atssr-1476	3	60	exchange	exchange	PROPN
atssr-1476	3	61	,	,	PUNCT
atssr-1476	3	62	kenya	kenya	PROPN
atssr-1476	3	63	john	john	PROPN
atssr-1476	3	64	gikonyo	gikonyo	PROPN
atssr-1476	4	1	mwangi1	mwangi1	PROPN
atssr-1476	4	2	*	*	PROPN
atssr-1476	4	3	--tabitha	--tabitha	NUM
atssr-1476	4	4	nasieku2	nasieku2	PROPN
atssr-1476	4	5	1,2jomo	1,2jomo	NUM
atssr-1476	4	6	kenyatta	kenyatta	PROPN
atssr-1476	4	7	university	university	PROPN
atssr-1476	4	8	of	of	ADP
atssr-1476	4	9	agriculture	agriculture	NOUN
atssr-1476	4	10	and	and	CCONJ
atssr-1476	4	11	technology	technology	NOUN
atssr-1476	4	12	,	,	PUNCT
atssr-1476	4	13	kenya	kenya	PROPN
atssr-1476	4	14	.	.	PUNCT
atssr-1476	5	1	1email	1email	NUM
atssr-1476	5	2	:	:	PUNCT
atssr-1476	5	3	gikonyomwangi164@gmail.com	gikonyomwangi164@gmail.com	X
atssr-1476	5	4	2email	2email	NUM
atssr-1476	5	5	:	:	PUNCT
atssr-1476	5	6	tabithanasieku@gmail.com	tabithanasieku@gmail.com	X
atssr-1476	6	1	abstract	abstract	ADJ
atssr-1476	6	2	a	a	DET
atssr-1476	6	3	firm	firm	NOUN
atssr-1476	6	4	's	's	PART
atssr-1476	6	5	ownership	ownership	NOUN
atssr-1476	6	6	structure	structure	NOUN
atssr-1476	6	7	is	be	AUX
atssr-1476	6	8	important	important	ADJ
atssr-1476	6	9	to	to	ADP
atssr-1476	6	10	the	the	DET
atssr-1476	6	11	effectiveness	effectiveness	NOUN
atssr-1476	6	12	of	of	ADP
atssr-1476	6	13	monitoring	monitor	VERB
atssr-1476	6	14	the	the	DET
atssr-1476	6	15	mechani	mechani	PROPN
atssr-1476	6	16	sms	sms	PROPN
atssr-1476	6	17	used	use	VERB
atssr-1476	6	18	to	to	PART
atssr-1476	6	19	manipulate	manipulate	VERB
atssr-1476	6	20	earnings	earning	NOUN
atssr-1476	6	21	.	.	PUNCT
atssr-1476	7	1	based	base	VERB
atssr-1476	7	2	on	on	ADP
atssr-1476	7	3	the	the	DET
atssr-1476	7	4	ownership	ownership	NOUN
atssr-1476	7	5	structure	structure	NOUN
atssr-1476	7	6	of	of	ADP
atssr-1476	7	7	a	a	DET
atssr-1476	7	8	firm	firm	NOUN
atssr-1476	7	9	,	,	PUNCT
atssr-1476	7	10	management	management	NOUN
atssr-1476	7	11	can	can	AUX
atssr-1476	7	12	feel	feel	VERB
atssr-1476	7	13	pressure	pressure	NOUN
atssr-1476	7	14	to	to	PART
atssr-1476	7	15	manage	manage	VERB
atssr-1476	7	16	earnings	earning	NOUN
atssr-1476	7	17	by	by	ADP
atssr-1476	7	18	manipulating	manipulate	VERB
atssr-1476	7	19	the	the	DET
atssr-1476	7	20	company	company	NOUN
atssr-1476	7	21	's	's	PART
atssr-1476	7	22	accounting	accounting	NOUN
atssr-1476	7	23	practices	practice	NOUN
atssr-1476	7	24	to	to	PART
atssr-1476	7	25	meet	meet	VERB
atssr-1476	7	26	financial	financial	ADJ
atssr-1476	7	27	expectations	expectation	NOUN
atssr-1476	7	28	.	.	PUNCT
atssr-1476	8	1	this	this	DET
atssr-1476	8	2	paper	paper	NOUN
atssr-1476	8	3	focuses	focus	VERB
atssr-1476	8	4	on	on	ADP
atssr-1476	8	5	how	how	SCONJ
atssr-1476	8	6	the	the	DET
atssr-1476	8	7	three	three	NUM
atssr-1476	8	8	components	component	NOUN
atssr-1476	8	9	of	of	ADP
atssr-1476	8	10	ownership	ownership	NOUN
atssr-1476	8	11	structure	structure	NOUN
atssr-1476	8	12	affect	affect	VERB
atssr-1476	8	13	earnings	earning	NOUN
atssr-1476	8	14	management	management	NOUN
atssr-1476	8	15	of	of	ADP
atssr-1476	8	16	listed	list	VERB
atssr-1476	8	17	firms	firm	NOUN
atssr-1476	8	18	.	.	PUNCT
atssr-1476	9	1	that	that	PRON
atssr-1476	9	2	is	be	AUX
atssr-1476	9	3	to	to	PART
atssr-1476	9	4	determine	determine	VERB
atssr-1476	9	5	the	the	DET
atssr-1476	9	6	effect	effect	NOUN
atssr-1476	9	7	of	of	ADP
atssr-1476	9	8	ownership	ownership	NOUN
atssr-1476	9	9	concentration	concentration	NOUN
atssr-1476	9	10	,	,	PUNCT
atssr-1476	9	11	managerial	managerial	ADJ
atssr-1476	9	12	ownership	ownership	NOUN
atssr-1476	9	13	,	,	PUNCT
atssr-1476	9	14	and	and	CCONJ
atssr-1476	9	15	institutional	institutional	ADJ
atssr-1476	9	16	ownership	ownership	NOUN
atssr-1476	9	17	on	on	ADP
atssr-1476	9	18	earnings	earning	NOUN
atssr-1476	9	19	management	management	NOUN
atssr-1476	9	20	of	of	ADP
atssr-1476	9	21	listed	list	VERB
atssr-1476	9	22	firms	firm	NOUN
atssr-1476	9	23	.	.	PUNCT
atssr-1476	10	1	as	as	ADP
atssr-1476	10	2	per	per	ADP
atssr-1476	10	3	the	the	DET
atssr-1476	10	4	jones	jones	PROPN
atssr-1476	10	5	and	and	CCONJ
atssr-1476	10	6	modified	modify	VERB
atssr-1476	10	7	jones	jones	PROPN
atssr-1476	10	8	model	model	PROPN
atssr-1476	10	9	,	,	PUNCT
atssr-1476	10	10	discretionary	discretionary	ADJ
atssr-1476	10	11	accruals	accrual	NOUN
atssr-1476	10	12	were	be	AUX
atssr-1476	10	13	used	use	VERB
atssr-1476	10	14	as	as	ADP
atssr-1476	10	15	a	a	DET
atssr-1476	10	16	measure	measure	NOUN
atssr-1476	10	17	of	of	ADP
atssr-1476	10	18	earnings	earning	NOUN
atssr-1476	10	19	management	management	NOUN
atssr-1476	10	20	.	.	PUNCT
atssr-1476	11	1	the	the	DET
atssr-1476	11	2	study	study	NOUN
atssr-1476	11	3	deployed	deploy	VERB
atssr-1476	11	4	a	a	DET
atssr-1476	11	5	random	random	ADJ
atssr-1476	11	6	effects	effect	NOUN
atssr-1476	11	7	model	model	NOUN
atssr-1476	11	8	and	and	CCONJ
atssr-1476	11	9	stata	stata	VERB
atssr-1476	11	10	software	software	NOUN
atssr-1476	11	11	for	for	ADP
atssr-1476	11	12	data	datum	NOUN
atssr-1476	11	13	analysis	analysis	NOUN
atssr-1476	11	14	.	.	PUNCT
atssr-1476	12	1	data	datum	NOUN
atssr-1476	12	2	was	be	AUX
atssr-1476	12	3	collected	collect	VERB
atssr-1476	12	4	for	for	ADP
atssr-1476	12	5	the	the	DET
atssr-1476	12	6	period	period	NOUN
atssr-1476	12	7	from	from	ADP
atssr-1476	12	8	2011	2011	NUM
atssr-1476	12	9	to	to	ADP
atssr-1476	12	10	2019	2019	NUM
atssr-1476	12	11	from	from	ADP
atssr-1476	12	12	all	all	DET
atssr-1476	12	13	listed	list	VERB
atssr-1476	12	14	manufacturing	manufacturing	NOUN
atssr-1476	12	15	firms	firm	NOUN
atssr-1476	12	16	in	in	ADP
atssr-1476	12	17	nairobi	nairobi	PROPN
atssr-1476	12	18	securities	security	NOUN
atssr-1476	12	19	exchange	exchange	NOUN
atssr-1476	12	20	.	.	PUNCT
atssr-1476	13	1	the	the	DET
atssr-1476	13	2	study	study	NOUN
atssr-1476	13	3	findings	finding	NOUN
atssr-1476	13	4	indicated	indicate	VERB
atssr-1476	13	5	that	that	SCONJ
atssr-1476	13	6	managerial	managerial	ADJ
atssr-1476	13	7	ownership	ownership	NOUN
atssr-1476	13	8	,	,	PUNCT
atssr-1476	13	9	institutional	institutional	ADJ
atssr-1476	13	10	ownership	ownership	NOUN
atssr-1476	13	11	and	and	CCONJ
atssr-1476	13	12	ownership	ownership	NOUN
atssr-1476	13	13	concentration	concentration	NOUN
atssr-1476	13	14	have	have	VERB
atssr-1476	13	15	an	an	DET
atssr-1476	13	16	insignificant	insignificant	ADJ
atssr-1476	13	17	effect	effect	NOUN
atssr-1476	13	18	on	on	ADP
atssr-1476	13	19	earnings	earning	NOUN
atssr-1476	13	20	management	management	NOUN
atssr-1476	13	21	.	.	PUNCT
atssr-1476	14	1	the	the	DET
atssr-1476	14	2	study	study	NOUN
atssr-1476	14	3	indicated	indicate	VERB
atssr-1476	14	4	that	that	SCONJ
atssr-1476	14	5	while	while	SCONJ
atssr-1476	14	6	majori	majori	PROPN
atssr-1476	14	7	t	t	PROPN
atssr-1476	14	8	y	y	PROPN
atssr-1476	14	9	shareholders	shareholder	NOUN
atssr-1476	14	10	are	be	AUX
atssr-1476	14	11	keen	keen	ADJ
atssr-1476	14	12	to	to	PART
atssr-1476	14	13	closely	closely	ADV
atssr-1476	14	14	monitor	monitor	VERB
atssr-1476	14	15	the	the	DET
atssr-1476	14	16	management	management	NOUN
atssr-1476	14	17	to	to	PART
atssr-1476	14	18	ensure	ensure	VERB
atssr-1476	14	19	that	that	SCONJ
atssr-1476	14	20	their	their	PRON
atssr-1476	14	21	interests	interest	NOUN
atssr-1476	14	22	are	be	AUX
atssr-1476	14	23	well	well	ADV
atssr-1476	14	24	protected	protect	VERB
atssr-1476	14	25	,	,	PUNCT
atssr-1476	14	26	this	this	PRON
atssr-1476	14	27	can	can	AUX
atssr-1476	14	28	only	only	ADV
atssr-1476	14	29	be	be	AUX
atssr-1476	14	30	attained	attain	VERB
atssr-1476	14	31	if	if	SCONJ
atssr-1476	14	32	they	they	PRON
atssr-1476	14	33	have	have	VERB
atssr-1476	14	34	requisite	requisite	ADJ
atssr-1476	14	35	skills	skill	NOUN
atssr-1476	14	36	,	,	PUNCT
atssr-1476	14	37	knowledge	knowledge	NOUN
atssr-1476	14	38	,	,	PUNCT
atssr-1476	14	39	and	and	CCONJ
atssr-1476	14	40	experience	experience	NOUN
atssr-1476	14	41	.	.	PUNCT
atssr-1476	15	1	the	the	DET
atssr-1476	15	2	study	study	NOUN
atssr-1476	15	3	also	also	ADV
atssr-1476	15	4	indicated	indicate	VERB
atssr-1476	15	5	that	that	SCONJ
atssr-1476	15	6	most	most	ADJ
atssr-1476	15	7	pertinent	pertinent	NOUN
atssr-1476	15	8	is	be	AUX
atssr-1476	15	9	to	to	PART
atssr-1476	15	10	have	have	VERB
atssr-1476	15	11	strong	strong	ADJ
atssr-1476	15	12	internal	internal	ADJ
atssr-1476	15	13	controls	control	NOUN
atssr-1476	15	14	in	in	ADP
atssr-1476	15	15	place	place	NOUN
atssr-1476	15	16	that	that	PRON
atssr-1476	15	17	seals	seal	VERB
atssr-1476	15	18	all	all	DET
atssr-1476	15	19	possible	possible	ADJ
atssr-1476	15	20	loopholes	loophole	NOUN
atssr-1476	15	21	that	that	PRON
atssr-1476	15	22	could	could	AUX
atssr-1476	15	23	be	be	AUX
atssr-1476	15	24	exploited	exploit	VERB
atssr-1476	15	25	by	by	ADP
atssr-1476	15	26	the	the	DET
atssr-1476	15	27	management	management	NOUN
atssr-1476	15	28	to	to	PART
atssr-1476	15	29	manipulate	manipulate	VERB
atssr-1476	15	30	earnings	earning	NOUN
atssr-1476	15	31	.	.	PUNCT
atssr-1476	16	1	the	the	DET
atssr-1476	16	2	study	study	NOUN
atssr-1476	16	3	considered	consider	VERB
atssr-1476	16	4	two	two	NUM
atssr-1476	16	5	control	control	NOUN
atssr-1476	16	6	variables	variable	NOUN
atssr-1476	16	7	,	,	PUNCT
atssr-1476	16	8	firm	firm	ADJ
atssr-1476	16	9	size	size	NOUN
atssr-1476	16	10	and	and	CCONJ
atssr-1476	16	11	growth	growth	NOUN
atssr-1476	16	12	which	which	PRON
atssr-1476	16	13	were	be	AUX
atssr-1476	16	14	also	also	ADV
atssr-1476	16	15	found	find	VERB
atssr-1476	16	16	to	to	PART
atssr-1476	16	17	have	have	VERB
atssr-1476	16	18	an	an	DET
atssr-1476	16	19	insignificant	insignificant	ADJ
atssr-1476	16	20	effect	effect	NOUN
atssr-1476	16	21	on	on	ADP
atssr-1476	16	22	earnings	earning	NOUN
atssr-1476	16	23	management	management	NOUN
atssr-1476	16	24	.	.	PUNCT
atssr-1476	17	1	keywords	keyword	NOUN
atssr-1476	17	2	:	:	PUNCT
atssr-1476	17	3	institutional	institutional	ADJ
atssr-1476	17	4	ownership	ownership	NOUN
atssr-1476	17	5	,	,	PUNCT
atssr-1476	17	6	managerial	managerial	ADJ
atssr-1476	17	7	ownership	ownership	NOUN
atssr-1476	17	8	,	,	PUNCT
atssr-1476	17	9	ownership	ownership	NOUN
atssr-1476	17	10	concentration	concentration	NOUN
atssr-1476	17	11	,	,	PUNCT
atssr-1476	17	12	earnings	earning	NOUN
atssr-1476	17	13	management	management	NOUN
atssr-1476	17	14	.	.	PUNCT
atssr-1476	18	1	licensed	license	VERB
atssr-1476	18	2	:	:	PUNCT
atssr-1476	18	3	this	this	DET
atssr-1476	18	4	work	work	NOUN
atssr-1476	18	5	is	be	AUX
atssr-1476	18	6	licensed	license	VERB
atssr-1476	18	7	under	under	ADP
atssr-1476	18	8	a	a	DET
atssr-1476	18	9	creative	creative	ADJ
atssr-1476	18	10	commons	common	NOUN
atssr-1476	18	11	attribution	attribution	NOUN
atssr-1476	18	12	4.0	4.0	NUM
atssr-1476	18	13	license	license	NOUN
atssr-1476	18	14	.	.	PUNCT
atssr-1476	19	1	funding	funding	NOUN
atssr-1476	19	2	:	:	PUNCT
atssr-1476	19	3	this	this	DET
atssr-1476	19	4	study	study	NOUN
atssr-1476	19	5	received	receive	VERB
atssr-1476	19	6	no	no	DET
atssr-1476	19	7	specific	specific	ADJ
atssr-1476	19	8	financial	financial	ADJ
atssr-1476	19	9	support	support	NOUN
atssr-1476	19	10	.	.	PUNCT
atssr-1476	20	1	competing	compete	VERB
atssr-1476	20	2	interests	interest	NOUN
atssr-1476	20	3	:	:	PUNCT
atssr-1476	20	4	the	the	DET
atssr-1476	20	5	authors	author	NOUN
atssr-1476	20	6	declare	declare	VERB
atssr-1476	20	7	that	that	SCONJ
atssr-1476	20	8	they	they	PRON
atssr-1476	20	9	have	have	VERB
atssr-1476	20	10	no	no	DET
atssr-1476	20	11	competing	compete	VERB
atssr-1476	20	12	interests	interest	NOUN
atssr-1476	20	13	.	.	PUNCT
atssr-1476	21	1	1	1	X
atssr-1476	21	2	.	.	X
atssr-1476	21	3	introduction	introduction	NOUN
atssr-1476	21	4	the	the	DET
atssr-1476	21	5	separation	separation	NOUN
atssr-1476	21	6	of	of	ADP
atssr-1476	21	7	ownership	ownership	NOUN
atssr-1476	21	8	and	and	CCONJ
atssr-1476	21	9	control	control	NOUN
atssr-1476	21	10	has	have	AUX
atssr-1476	21	11	seen	see	VERB
atssr-1476	21	12	the	the	DET
atssr-1476	21	13	management	management	NOUN
atssr-1476	21	14	pursue	pursue	VERB
atssr-1476	21	15	own	own	ADJ
atssr-1476	21	16	interests	interest	NOUN
atssr-1476	21	17	at	at	ADP
atssr-1476	21	18	the	the	DET
atssr-1476	21	19	expense	expense	NOUN
atssr-1476	21	20	of	of	ADP
atssr-1476	21	21	shareholders	shareholder	NOUN
atssr-1476	21	22	(	(	PUNCT
atssr-1476	21	23	principal	principal	NOUN
atssr-1476	21	24	)	)	PUNCT
atssr-1476	21	25	.	.	PUNCT
atssr-1476	22	1	this	this	PRON
atssr-1476	22	2	basically	basically	ADV
atssr-1476	22	3	is	be	AUX
atssr-1476	22	4	the	the	DET
atssr-1476	22	5	agency	agency	NOUN
atssr-1476	22	6	problem	problem	NOUN
atssr-1476	22	7	where	where	SCONJ
atssr-1476	22	8	the	the	DET
atssr-1476	22	9	agent	agent	NOUN
atssr-1476	22	10	fails	fail	VERB
atssr-1476	22	11	to	to	PART
atssr-1476	22	12	act	act	VERB
atssr-1476	22	13	in	in	ADP
atssr-1476	22	14	the	the	DET
atssr-1476	22	15	best	good	ADJ
atssr-1476	22	16	interests	interest	NOUN
atssr-1476	22	17	of	of	ADP
atssr-1476	22	18	the	the	DET
atssr-1476	22	19	principal	principal	NOUN
atssr-1476	22	20	.	.	PUNCT
atssr-1476	23	1	partly	partly	ADV
atssr-1476	23	2	the	the	DET
atssr-1476	23	3	pursuant	pursuant	NOUN
atssr-1476	23	4	of	of	ADP
atssr-1476	23	5	self	self	NOUN
atssr-1476	23	6	-	-	PUNCT
atssr-1476	23	7	interests	interest	NOUN
atssr-1476	23	8	have	have	AUX
atssr-1476	23	9	been	be	AUX
atssr-1476	23	10	manifest	manifest	ADJ
atssr-1476	23	11	in	in	ADP
atssr-1476	23	12	the	the	DET
atssr-1476	23	13	form	form	NOUN
atssr-1476	23	14	of	of	ADP
atssr-1476	23	15	earnings	earning	NOUN
atssr-1476	23	16	manipulation	manipulation	NOUN
atssr-1476	23	17	.	.	PUNCT
atssr-1476	24	1	alareeni	alareeni	NOUN
atssr-1476	24	2	(	(	PUNCT
atssr-1476	24	3	2018	2018	NUM
atssr-1476	24	4	)	)	PUNCT
atssr-1476	24	5	explains	explain	VERB
atssr-1476	24	6	that	that	SCONJ
atssr-1476	24	7	the	the	DET
atssr-1476	24	8	management	management	NOUN
atssr-1476	24	9	manipulates	manipulate	VERB
atssr-1476	24	10	earnings	earning	NOUN
atssr-1476	24	11	in	in	ADP
atssr-1476	24	12	a	a	DET
atssr-1476	24	13	bid	bid	NOUN
atssr-1476	24	14	to	to	PART
atssr-1476	24	15	attain	attain	VERB
atssr-1476	24	16	set	set	ADJ
atssr-1476	24	17	performance	performance	NOUN
atssr-1476	24	18	targets	target	NOUN
atssr-1476	24	19	which	which	PRON
atssr-1476	24	20	is	be	AUX
atssr-1476	24	21	the	the	DET
atssr-1476	24	22	basis	basis	NOUN
atssr-1476	24	23	of	of	ADP
atssr-1476	24	24	their	their	PRON
atssr-1476	24	25	bonuses	bonus	NOUN
atssr-1476	24	26	and	and	CCONJ
atssr-1476	24	27	salary	salary	NOUN
atssr-1476	24	28	increments	increment	NOUN
atssr-1476	24	29	.	.	PUNCT
atssr-1476	25	1	however	however	ADV
atssr-1476	25	2	,	,	PUNCT
atssr-1476	25	3	iraya	iraya	PROPN
atssr-1476	25	4	,	,	PUNCT
atssr-1476	25	5	mwangi	mwangi	PROPN
atssr-1476	25	6	,	,	PUNCT
atssr-1476	25	7	and	and	CCONJ
atssr-1476	25	8	wanjohi	wanjohi	PROPN
atssr-1476	25	9	(	(	PUNCT
atssr-1476	25	10	2014	2014	NUM
atssr-1476	25	11	)	)	PUNCT
atssr-1476	25	12	adds	add	VERB
atssr-1476	25	13	that	that	SCONJ
atssr-1476	25	14	the	the	DET
atssr-1476	25	15	management	management	NOUN
atssr-1476	25	16	may	may	AUX
atssr-1476	25	17	also	also	ADV
atssr-1476	25	18	manipulate	manipulate	VERB
atssr-1476	25	19	earnings	earning	NOUN
atssr-1476	25	20	in	in	ADP
atssr-1476	25	21	a	a	DET
atssr-1476	25	22	bid	bid	NOUN
atssr-1476	25	23	to	to	PART
atssr-1476	25	24	smooth	smooth	VERB
atssr-1476	25	25	out	out	ADP
atssr-1476	25	26	earnings	earning	NOUN
atssr-1476	25	27	and	and	CCONJ
atssr-1476	25	28	to	to	PART
atssr-1476	25	29	signal	signal	VERB
atssr-1476	25	30	the	the	DET
atssr-1476	25	31	market	market	NOUN
atssr-1476	25	32	that	that	PRON
atssr-1476	25	33	the	the	DET
atssr-1476	25	34	company	company	NOUN
atssr-1476	25	35	presents	present	VERB
atssr-1476	25	36	an	an	DET
atssr-1476	25	37	ideal	ideal	ADJ
atssr-1476	25	38	consideration	consideration	NOUN
atssr-1476	25	39	for	for	ADP
atssr-1476	25	40	investment	investment	NOUN
atssr-1476	25	41	.	.	PUNCT
atssr-1476	26	1	swai	swai	NOUN
atssr-1476	26	2	and	and	CCONJ
atssr-1476	26	3	mbogela	mbogela	PROPN
atssr-1476	26	4	(	(	PUNCT
atssr-1476	26	5	2016	2016	NUM
atssr-1476	26	6	)	)	PUNCT
atssr-1476	26	7	indicates	indicate	VERB
atssr-1476	26	8	that	that	SCONJ
atssr-1476	26	9	with	with	ADP
atssr-1476	26	10	strong	strong	ADJ
atssr-1476	26	11	corporate	corporate	ADJ
atssr-1476	26	12	governance	governance	NOUN
atssr-1476	26	13	system	system	NOUN
atssr-1476	26	14	in	in	ADP
atssr-1476	26	15	place	place	NOUN
atssr-1476	26	16	,	,	PUNCT
atssr-1476	26	17	the	the	DET
atssr-1476	26	18	loopholes	loophole	NOUN
atssr-1476	26	19	exploited	exploit	VERB
atssr-1476	26	20	by	by	ADP
atssr-1476	26	21	top	top	ADJ
atssr-1476	26	22	management	management	NOUN
atssr-1476	26	23	to	to	PART
atssr-1476	26	24	manipulate	manipulate	VERB
atssr-1476	26	25	earnings	earning	NOUN
atssr-1476	26	26	are	be	AUX
atssr-1476	26	27	bound	bind	VERB
atssr-1476	26	28	to	to	PART
atssr-1476	26	29	be	be	AUX
atssr-1476	26	30	effectively	effectively	ADV
atssr-1476	26	31	sealed	seal	VERB
atssr-1476	26	32	.	.	PUNCT
atssr-1476	27	1	this	this	PRON
atssr-1476	27	2	will	will	AUX
atssr-1476	27	3	eventually	eventually	ADV
atssr-1476	27	4	translate	translate	VERB
atssr-1476	27	5	to	to	ADP
atssr-1476	27	6	reliable	reliable	ADJ
atssr-1476	27	7	and	and	CCONJ
atssr-1476	27	8	quality	quality	NOUN
atssr-1476	27	9	financial	financial	ADJ
atssr-1476	27	10	reporting	reporting	NOUN
atssr-1476	27	11	.	.	PUNCT
atssr-1476	28	1	mohammadikhanghah	mohammadikhanghah	NOUN
atssr-1476	28	2	,	,	PUNCT
atssr-1476	28	3	piry	piry	ADJ
atssr-1476	28	4	,	,	PUNCT
atssr-1476	28	5	and	and	CCONJ
atssr-1476	28	6	mansourfar	mansourfar	ADV
atssr-1476	28	7	(	(	PUNCT
atssr-1476	28	8	2020	2020	NUM
atssr-1476	28	9	)	)	PUNCT
atssr-1476	28	10	opines	opine	VERB
atssr-1476	28	11	that	that	SCONJ
atssr-1476	28	12	some	some	PRON
atssr-1476	28	13	of	of	ADP
atssr-1476	28	14	the	the	DET
atssr-1476	28	15	incentives	incentive	NOUN
atssr-1476	28	16	towards	towards	ADP
atssr-1476	28	17	earnings	earning	NOUN
atssr-1476	28	18	management	management	NOUN
atssr-1476	28	19	by	by	ADP
atssr-1476	28	20	top	top	ADJ
atssr-1476	28	21	management	management	NOUN
atssr-1476	28	22	are	be	AUX
atssr-1476	28	23	to	to	PART
atssr-1476	28	24	earn	earn	VERB
atssr-1476	28	25	bonuses	bonus	NOUN
atssr-1476	28	26	or	or	CCONJ
atssr-1476	28	27	to	to	PART
atssr-1476	28	28	enhance	enhance	VERB
atssr-1476	28	29	http://doi.org/10.33094/atssr.v6i1.66	http://doi.org/10.33094/atssr.v6i1.66	NOUN
atssr-1476	29	1	mailto:gikonyomwangi164@gmail.com	mailto:gikonyomwangi164@gmail.com	X
atssr-1476	29	2	mailto:tabithanasieku@gmail.com	mailto:tabithanasieku@gmail.com	X
atssr-1476	30	1	asian	asian	ADJ
atssr-1476	30	2	themes	theme	NOUN
atssr-1476	30	3	in	in	ADP
atssr-1476	30	4	social	social	ADJ
atssr-1476	30	5	sciences	science	NOUN
atssr-1476	30	6	research	research	NOUN
atssr-1476	30	7	2022	2022	NUM
atssr-1476	30	8	,	,	PUNCT
atssr-1476	30	9	vol	vol	NOUN
atssr-1476	30	10	.	.	PROPN
atssr-1476	30	11	6	6	NUM
atssr-1476	30	12	,	,	PUNCT
atssr-1476	30	13	no	no	INTJ
atssr-1476	30	14	.	.	NOUN
atssr-1476	30	15	1	1	NUM
atssr-1476	30	16	,	,	PUNCT
atssr-1476	30	17	pp	pp	ADJ
atssr-1476	30	18	.	.	PUNCT
atssr-1476	31	1	12	12	NUM
atssr-1476	31	2	-	-	SYM
atssr-1476	31	3	24	24	NUM
atssr-1476	31	4	13	13	NUM
atssr-1476	31	5	©	©	PROPN
atssr-1476	31	6	2022	2022	NUM
atssr-1476	31	7	by	by	ADP
atssr-1476	31	8	the	the	DET
atssr-1476	31	9	authors	author	NOUN
atssr-1476	31	10	;	;	PUNCT
atssr-1476	31	11	licensee	licensee	VERB
atssr-1476	31	12	online	online	ADJ
atssr-1476	31	13	academic	academic	ADJ
atssr-1476	31	14	press	press	NOUN
atssr-1476	31	15	,	,	PUNCT
atssr-1476	31	16	usa	usa	PROPN
atssr-1476	31	17	the	the	DET
atssr-1476	31	18	firm	firm	ADJ
atssr-1476	31	19	ability	ability	NOUN
atssr-1476	31	20	to	to	PART
atssr-1476	31	21	raise	raise	VERB
atssr-1476	31	22	capital	capital	NOUN
atssr-1476	31	23	both	both	CCONJ
atssr-1476	31	24	in	in	ADP
atssr-1476	31	25	the	the	DET
atssr-1476	31	26	money	money	NOUN
atssr-1476	31	27	and	and	CCONJ
atssr-1476	31	28	capital	capital	NOUN
atssr-1476	31	29	markets	market	NOUN
atssr-1476	31	30	.	.	PUNCT
atssr-1476	32	1	in	in	ADP
atssr-1476	32	2	the	the	DET
atssr-1476	32	3	context	context	NOUN
atssr-1476	32	4	of	of	ADP
atssr-1476	32	5	corporate	corporate	ADJ
atssr-1476	32	6	governance	governance	NOUN
atssr-1476	32	7	,	,	PUNCT
atssr-1476	32	8	alareeni	alareeni	NOUN
atssr-1476	32	9	(	(	PUNCT
atssr-1476	32	10	2018	2018	NUM
atssr-1476	32	11	)	)	PUNCT
atssr-1476	32	12	opines	opine	VERB
atssr-1476	32	13	that	that	SCONJ
atssr-1476	32	14	curtailing	curtail	VERB
atssr-1476	32	15	earnings	earning	NOUN
atssr-1476	32	16	management	management	NOUN
atssr-1476	32	17	requires	require	VERB
atssr-1476	32	18	a	a	DET
atssr-1476	32	19	very	very	ADV
atssr-1476	32	20	strong	strong	ADJ
atssr-1476	32	21	board	board	NOUN
atssr-1476	32	22	.	.	PUNCT
atssr-1476	33	1	specifically	specifically	ADV
atssr-1476	33	2	,	,	PUNCT
atssr-1476	33	3	alareeni	alareeni	NOUN
atssr-1476	33	4	(	(	PUNCT
atssr-1476	33	5	2018	2018	NUM
atssr-1476	33	6	)	)	PUNCT
atssr-1476	33	7	underscores	underscore	VERB
atssr-1476	33	8	the	the	DET
atssr-1476	33	9	value	value	NOUN
atssr-1476	33	10	of	of	ADP
atssr-1476	33	11	board	board	NOUN
atssr-1476	33	12	independence	independence	NOUN
atssr-1476	33	13	in	in	ADP
atssr-1476	33	14	offering	offer	VERB
atssr-1476	33	15	quality	quality	NOUN
atssr-1476	33	16	oversight	oversight	NOUN
atssr-1476	33	17	and	and	CCONJ
atssr-1476	33	18	control	control	NOUN
atssr-1476	33	19	to	to	ADP
atssr-1476	33	20	the	the	DET
atssr-1476	33	21	management	management	NOUN
atssr-1476	33	22	.	.	PUNCT
atssr-1476	34	1	laksmi	laksmi	PROPN
atssr-1476	34	2	and	and	CCONJ
atssr-1476	34	3	kamila	kamila	PROPN
atssr-1476	34	4	(	(	PUNCT
atssr-1476	34	5	2018	2018	NUM
atssr-1476	34	6	)	)	PUNCT
atssr-1476	34	7	hold	hold	VERB
atssr-1476	34	8	that	that	DET
atssr-1476	34	9	board	board	NOUN
atssr-1476	34	10	size	size	NOUN
atssr-1476	34	11	,	,	PUNCT
atssr-1476	34	12	board	board	NOUN
atssr-1476	34	13	diversity	diversity	NOUN
atssr-1476	34	14	and	and	CCONJ
atssr-1476	34	15	ceo	ceo	NOUN
atssr-1476	34	16	duality	duality	NOUN
atssr-1476	34	17	are	be	AUX
atssr-1476	34	18	also	also	ADV
atssr-1476	34	19	critical	critical	ADJ
atssr-1476	34	20	in	in	ADP
atssr-1476	34	21	enhancing	enhance	VERB
atssr-1476	34	22	quality	quality	NOUN
atssr-1476	34	23	control	control	NOUN
atssr-1476	34	24	over	over	ADP
atssr-1476	34	25	the	the	DET
atssr-1476	34	26	management	management	NOUN
atssr-1476	34	27	to	to	PART
atssr-1476	34	28	curb	curb	VERB
atssr-1476	34	29	earnings	earning	NOUN
atssr-1476	34	30	manipulation	manipulation	NOUN
atssr-1476	34	31	.	.	PUNCT
atssr-1476	35	1	however	however	ADV
atssr-1476	35	2	,	,	PUNCT
atssr-1476	35	3	bao	bao	PROPN
atssr-1476	35	4	and	and	CCONJ
atssr-1476	35	5	lewellyn	lewellyn	ADJ
atssr-1476	35	6	(	(	PUNCT
atssr-1476	35	7	2017	2017	NUM
atssr-1476	35	8	)	)	PUNCT
atssr-1476	35	9	indicates	indicate	VERB
atssr-1476	35	10	that	that	SCONJ
atssr-1476	35	11	even	even	ADV
atssr-1476	35	12	with	with	ADP
atssr-1476	35	13	a	a	DET
atssr-1476	35	14	strong	strong	ADJ
atssr-1476	35	15	board	board	NOUN
atssr-1476	35	16	notably	notably	ADV
atssr-1476	35	17	a	a	DET
atssr-1476	35	18	highly	highly	ADV
atssr-1476	35	19	independent	independent	ADJ
atssr-1476	35	20	board	board	NOUN
atssr-1476	35	21	who	who	PRON
atssr-1476	35	22	may	may	AUX
atssr-1476	35	23	not	not	PART
atssr-1476	35	24	be	be	AUX
atssr-1476	35	25	involved	involve	VERB
atssr-1476	35	26	in	in	ADP
atssr-1476	35	27	day	day	NOUN
atssr-1476	35	28	-today	-today	NOUN
atssr-1476	35	29	activities	activity	NOUN
atssr-1476	35	30	,	,	PUNCT
atssr-1476	35	31	the	the	DET
atssr-1476	35	32	management	management	NOUN
atssr-1476	35	33	may	may	AUX
atssr-1476	35	34	connive	connive	VERB
atssr-1476	35	35	to	to	PART
atssr-1476	35	36	manipulate	manipulate	VERB
atssr-1476	35	37	earnings	earning	NOUN
atssr-1476	35	38	.	.	PUNCT
atssr-1476	36	1	ownership	ownership	NOUN
atssr-1476	36	2	structure	structure	NOUN
atssr-1476	36	3	is	be	AUX
atssr-1476	36	4	cited	cite	VERB
atssr-1476	36	5	as	as	ADP
atssr-1476	36	6	critical	critical	ADJ
atssr-1476	36	7	in	in	ADP
atssr-1476	36	8	giving	give	VERB
atssr-1476	36	9	a	a	DET
atssr-1476	36	10	boast	boast	NOUN
atssr-1476	36	11	to	to	ADP
atssr-1476	36	12	a	a	DET
atssr-1476	36	13	strong	strong	ADJ
atssr-1476	36	14	board	board	NOUN
atssr-1476	36	15	in	in	ADP
atssr-1476	36	16	curtailing	curtail	VERB
atssr-1476	36	17	earnings	earning	NOUN
atssr-1476	36	18	management	management	NOUN
atssr-1476	36	19	.	.	PUNCT
atssr-1476	37	1	ownership	ownership	NOUN
atssr-1476	37	2	structure	structure	NOUN
atssr-1476	37	3	can	can	AUX
atssr-1476	37	4	simply	simply	ADV
atssr-1476	37	5	be	be	AUX
atssr-1476	37	6	put	put	VERB
atssr-1476	37	7	as	as	ADP
atssr-1476	37	8	the	the	DET
atssr-1476	37	9	distribution	distribution	NOUN
atssr-1476	37	10	of	of	ADP
atssr-1476	37	11	ownership	ownership	NOUN
atssr-1476	37	12	of	of	ADP
atssr-1476	37	13	equity	equity	NOUN
atssr-1476	37	14	in	in	ADP
atssr-1476	37	15	an	an	DET
atssr-1476	37	16	entity	entity	NOUN
atssr-1476	37	17	(	(	PUNCT
atssr-1476	37	18	mohammadikhanghah	mohammadikhanghah	NOUN
atssr-1476	37	19	et	et	PROPN
atssr-1476	37	20	al	al	PROPN
atssr-1476	37	21	.	.	PROPN
atssr-1476	37	22	,	,	PUNCT
atssr-1476	37	23	2020	2020	NUM
atssr-1476	37	24	)	)	PUNCT
atssr-1476	37	25	.	.	PUNCT
atssr-1476	38	1	lassoued	lassoue	VERB
atssr-1476	38	2	,	,	PUNCT
atssr-1476	38	3	attia	attia	PROPN
atssr-1476	38	4	,	,	PUNCT
atssr-1476	38	5	and	and	CCONJ
atssr-1476	38	6	sassi	sassi	PROPN
atssr-1476	38	7	(	(	PUNCT
atssr-1476	38	8	2018	2018	NUM
atssr-1476	38	9	)	)	PUNCT
atssr-1476	38	10	indicates	indicate	VERB
atssr-1476	38	11	that	that	SCONJ
atssr-1476	38	12	managerial	managerial	ADJ
atssr-1476	38	13	and	and	CCONJ
atssr-1476	38	14	institutional	institutional	ADJ
atssr-1476	38	15	ownership	ownership	NOUN
atssr-1476	38	16	are	be	AUX
atssr-1476	38	17	the	the	DET
atssr-1476	38	18	key	key	ADJ
atssr-1476	38	19	dimensions	dimension	NOUN
atssr-1476	38	20	under	under	ADP
atssr-1476	38	21	ownership	ownership	NOUN
atssr-1476	38	22	structure	structure	NOUN
atssr-1476	38	23	bound	bind	VERB
atssr-1476	38	24	to	to	PART
atssr-1476	38	25	reduce	reduce	VERB
atssr-1476	38	26	instances	instance	NOUN
atssr-1476	38	27	of	of	ADP
atssr-1476	38	28	earnings	earning	NOUN
atssr-1476	38	29	manipulations	manipulation	NOUN
atssr-1476	38	30	.	.	PUNCT
atssr-1476	39	1	managerial	managerial	ADJ
atssr-1476	39	2	ownership	ownership	NOUN
atssr-1476	39	3	entails	entail	VERB
atssr-1476	39	4	ownership	ownership	NOUN
atssr-1476	39	5	of	of	ADP
atssr-1476	39	6	stake	stake	NOUN
atssr-1476	39	7	by	by	ADP
atssr-1476	39	8	the	the	DET
atssr-1476	39	9	top	top	ADJ
atssr-1476	39	10	management	management	NOUN
atssr-1476	39	11	in	in	ADP
atssr-1476	39	12	an	an	DET
atssr-1476	39	13	entity	entity	NOUN
atssr-1476	39	14	.	.	PUNCT
atssr-1476	40	1	this	this	PRON
atssr-1476	40	2	aligns	align	VERB
atssr-1476	40	3	their	their	PRON
atssr-1476	40	4	interests	interest	NOUN
atssr-1476	40	5	with	with	ADP
atssr-1476	40	6	those	those	PRON
atssr-1476	40	7	of	of	ADP
atssr-1476	40	8	the	the	DET
atssr-1476	40	9	shareholders	shareholder	NOUN
atssr-1476	40	10	and	and	CCONJ
atssr-1476	40	11	this	this	PRON
atssr-1476	40	12	is	be	AUX
atssr-1476	40	13	bound	bind	VERB
atssr-1476	40	14	to	to	PART
atssr-1476	40	15	reduce	reduce	VERB
atssr-1476	40	16	the	the	DET
atssr-1476	40	17	incentives	incentive	NOUN
atssr-1476	40	18	for	for	ADP
atssr-1476	40	19	earnings	earning	NOUN
atssr-1476	40	20	manipulation	manipulation	NOUN
atssr-1476	40	21	as	as	SCONJ
atssr-1476	40	22	such	such	ADJ
atssr-1476	40	23	could	could	AUX
atssr-1476	40	24	affect	affect	VERB
atssr-1476	40	25	the	the	DET
atssr-1476	40	26	value	value	NOUN
atssr-1476	40	27	of	of	ADP
atssr-1476	40	28	their	their	PRON
atssr-1476	40	29	stake	stake	NOUN
atssr-1476	40	30	in	in	ADP
atssr-1476	40	31	the	the	DET
atssr-1476	40	32	future	future	NOUN
atssr-1476	40	33	.	.	PUNCT
atssr-1476	41	1	institutional	institutional	ADJ
atssr-1476	41	2	ownership	ownership	NOUN
atssr-1476	41	3	denotes	denote	VERB
atssr-1476	41	4	the	the	DET
atssr-1476	41	5	ownership	ownership	NOUN
atssr-1476	41	6	of	of	ADP
atssr-1476	41	7	stake	stake	NOUN
atssr-1476	41	8	in	in	ADP
atssr-1476	41	9	an	an	DET
atssr-1476	41	10	entity	entity	NOUN
atssr-1476	41	11	by	by	ADP
atssr-1476	41	12	institutional	institutional	ADJ
atssr-1476	41	13	investors	investor	NOUN
atssr-1476	41	14	.	.	PUNCT
atssr-1476	42	1	bao	bao	PROPN
atssr-1476	42	2	and	and	CCONJ
atssr-1476	42	3	lewellyn	lewellyn	ADJ
atssr-1476	42	4	(	(	PUNCT
atssr-1476	42	5	2017	2017	NUM
atssr-1476	42	6	)	)	PUNCT
atssr-1476	42	7	indicates	indicate	VERB
atssr-1476	42	8	that	that	SCONJ
atssr-1476	42	9	institutional	institutional	ADJ
atssr-1476	42	10	investors	investor	NOUN
atssr-1476	42	11	come	come	VERB
atssr-1476	42	12	with	with	ADP
atssr-1476	42	13	knowledge	knowledge	NOUN
atssr-1476	42	14	and	and	CCONJ
atssr-1476	42	15	expertise	expertise	NOUN
atssr-1476	42	16	critical	critical	ADJ
atssr-1476	42	17	in	in	ADP
atssr-1476	42	18	providing	provide	VERB
atssr-1476	42	19	quality	quality	NOUN
atssr-1476	42	20	oversight	oversight	NOUN
atssr-1476	42	21	to	to	ADP
atssr-1476	42	22	the	the	DET
atssr-1476	42	23	management	management	NOUN
atssr-1476	42	24	.	.	PUNCT
atssr-1476	43	1	other	other	ADJ
atssr-1476	43	2	than	than	ADP
atssr-1476	43	3	institutional	institutional	ADJ
atssr-1476	43	4	and	and	CCONJ
atssr-1476	43	5	managerial	managerial	ADJ
atssr-1476	43	6	ownership	ownership	NOUN
atssr-1476	43	7	,	,	PUNCT
atssr-1476	43	8	ownership	ownership	NOUN
atssr-1476	43	9	concentration	concentration	NOUN
atssr-1476	43	10	has	have	AUX
atssr-1476	43	11	been	be	AUX
atssr-1476	43	12	termed	term	VERB
atssr-1476	43	13	as	as	ADP
atssr-1476	43	14	critical	critical	ADJ
atssr-1476	43	15	in	in	ADP
atssr-1476	43	16	curbing	curb	VERB
atssr-1476	43	17	earnings	earning	NOUN
atssr-1476	43	18	management	management	NOUN
atssr-1476	43	19	.	.	PUNCT
atssr-1476	44	1	in	in	ADP
atssr-1476	44	2	summation	summation	NOUN
atssr-1476	44	3	reduction	reduction	NOUN
atssr-1476	44	4	of	of	ADP
atssr-1476	44	5	the	the	DET
atssr-1476	44	6	rising	rise	VERB
atssr-1476	44	7	cases	case	NOUN
atssr-1476	44	8	of	of	ADP
atssr-1476	44	9	earnings	earning	NOUN
atssr-1476	44	10	management	management	NOUN
atssr-1476	44	11	in	in	ADP
atssr-1476	44	12	listed	list	VERB
atssr-1476	44	13	kenyan	kenyan	ADJ
atssr-1476	44	14	entities	entity	NOUN
atssr-1476	44	15	calls	call	VERB
atssr-1476	44	16	for	for	ADP
atssr-1476	44	17	enhanced	enhanced	ADJ
atssr-1476	44	18	ownership	ownership	NOUN
atssr-1476	44	19	structure	structure	NOUN
atssr-1476	44	20	.	.	PUNCT
atssr-1476	45	1	most	most	ADV
atssr-1476	45	2	notably	notably	ADV
atssr-1476	45	3	is	be	AUX
atssr-1476	45	4	the	the	DET
atssr-1476	45	5	need	need	NOUN
atssr-1476	45	6	to	to	PART
atssr-1476	45	7	enhance	enhance	VERB
atssr-1476	45	8	managerial	managerial	ADJ
atssr-1476	45	9	ownership	ownership	NOUN
atssr-1476	45	10	to	to	PART
atssr-1476	45	11	align	align	VERB
atssr-1476	45	12	the	the	DET
atssr-1476	45	13	interests	interest	NOUN
atssr-1476	45	14	of	of	ADP
atssr-1476	45	15	management	management	NOUN
atssr-1476	45	16	to	to	ADP
atssr-1476	45	17	that	that	PRON
atssr-1476	45	18	of	of	ADP
atssr-1476	45	19	shareholders	shareholder	NOUN
atssr-1476	45	20	.	.	PUNCT
atssr-1476	46	1	the	the	DET
atssr-1476	46	2	institutional	institutional	ADJ
atssr-1476	46	3	ownership	ownership	NOUN
atssr-1476	46	4	is	be	AUX
atssr-1476	46	5	also	also	ADV
atssr-1476	46	6	pertinent	pertinent	ADJ
atssr-1476	46	7	as	as	SCONJ
atssr-1476	46	8	institutional	institutional	ADJ
atssr-1476	46	9	investors	investor	NOUN
atssr-1476	46	10	come	come	VERB
atssr-1476	46	11	with	with	ADP
atssr-1476	46	12	knowledge	knowledge	NOUN
atssr-1476	46	13	and	and	CCONJ
atssr-1476	46	14	expertise	expertise	NOUN
atssr-1476	46	15	that	that	PRON
atssr-1476	46	16	promote	promote	VERB
atssr-1476	46	17	quality	quality	NOUN
atssr-1476	46	18	oversight	oversight	NOUN
atssr-1476	46	19	and	and	CCONJ
atssr-1476	46	20	monitoring	monitoring	NOUN
atssr-1476	46	21	of	of	ADP
atssr-1476	46	22	the	the	DET
atssr-1476	46	23	corporate	corporate	ADJ
atssr-1476	46	24	activities	activity	NOUN
atssr-1476	46	25	.	.	PUNCT
atssr-1476	47	1	1.1	1.1	NUM
atssr-1476	47	2	.	.	PUNCT
atssr-1476	47	3	statement	statement	NOUN
atssr-1476	47	4	of	of	ADP
atssr-1476	47	5	the	the	DET
atssr-1476	47	6	problem	problem	NOUN
atssr-1476	47	7	the	the	DET
atssr-1476	47	8	cases	case	NOUN
atssr-1476	47	9	of	of	ADP
atssr-1476	47	10	earnings	earning	NOUN
atssr-1476	47	11	management	management	NOUN
atssr-1476	47	12	continue	continue	VERB
atssr-1476	47	13	to	to	PART
atssr-1476	47	14	rise	rise	VERB
atssr-1476	47	15	despite	despite	SCONJ
atssr-1476	47	16	the	the	DET
atssr-1476	47	17	advancements	advancement	NOUN
atssr-1476	47	18	in	in	ADP
atssr-1476	47	19	global	global	ADJ
atssr-1476	47	20	financial	financial	ADJ
atssr-1476	47	21	reporting	reporting	NOUN
atssr-1476	47	22	standards	standard	NOUN
atssr-1476	47	23	and	and	CCONJ
atssr-1476	47	24	having	have	VERB
atssr-1476	47	25	an	an	DET
atssr-1476	47	26	independent	independent	ADJ
atssr-1476	47	27	audit	audit	NOUN
atssr-1476	47	28	for	for	ADP
atssr-1476	47	29	all	all	DET
atssr-1476	47	30	listed	list	VERB
atssr-1476	47	31	firms	firm	NOUN
atssr-1476	47	32	.	.	PUNCT
atssr-1476	48	1	even	even	ADV
atssr-1476	48	2	in	in	ADP
atssr-1476	48	3	developed	develop	VERB
atssr-1476	48	4	economies	economy	NOUN
atssr-1476	48	5	such	such	ADJ
atssr-1476	48	6	as	as	ADP
atssr-1476	48	7	uk	uk	PROPN
atssr-1476	48	8	,	,	PUNCT
atssr-1476	48	9	the	the	DET
atssr-1476	48	10	accounting	accounting	NOUN
atssr-1476	48	11	manipulations	manipulation	NOUN
atssr-1476	48	12	has	have	AUX
atssr-1476	48	13	risen	rise	VERB
atssr-1476	48	14	even	even	ADV
atssr-1476	48	15	among	among	ADP
atssr-1476	48	16	the	the	DET
atssr-1476	48	17	ftse	ftse	PROPN
atssr-1476	48	18	100	100	NUM
atssr-1476	48	19	firms	firm	NOUN
atssr-1476	48	20	.	.	PUNCT
atssr-1476	49	1	for	for	ADP
atssr-1476	49	2	instance	instance	NOUN
atssr-1476	49	3	,	,	PUNCT
atssr-1476	49	4	in	in	ADP
atssr-1476	49	5	2014	2014	NUM
atssr-1476	49	6	,	,	PUNCT
atssr-1476	49	7	tesco	tesco	PROPN
atssr-1476	49	8	,	,	PUNCT
atssr-1476	49	9	one	one	NUM
atssr-1476	49	10	of	of	ADP
atssr-1476	49	11	the	the	DET
atssr-1476	49	12	four	four	NUM
atssr-1476	49	13	largest	large	ADJ
atssr-1476	49	14	retail	retail	ADJ
atssr-1476	49	15	firms	firm	NOUN
atssr-1476	49	16	in	in	ADP
atssr-1476	49	17	uk	uk	PROPN
atssr-1476	49	18	overstated	overstate	VERB
atssr-1476	49	19	its	its	PRON
atssr-1476	49	20	profits	profit	NOUN
atssr-1476	49	21	by	by	ADP
atssr-1476	49	22	£	£	SYM
atssr-1476	49	23	263	263	NUM
atssr-1476	49	24	million	million	NUM
atssr-1476	49	25	.	.	PUNCT
atssr-1476	50	1	following	follow	VERB
atssr-1476	50	2	this	this	DET
atssr-1476	50	3	revelation	revelation	NOUN
atssr-1476	50	4	,	,	PUNCT
atssr-1476	50	5	the	the	DET
atssr-1476	50	6	firm	firm	NOUN
atssr-1476	50	7	had	have	VERB
atssr-1476	50	8	its	its	PRON
atssr-1476	50	9	market	market	NOUN
atssr-1476	50	10	value	value	NOUN
atssr-1476	50	11	decline	decline	NOUN
atssr-1476	50	12	by	by	ADP
atssr-1476	50	13	a	a	DET
atssr-1476	50	14	whooping	whooping	ADJ
atssr-1476	50	15	£	£	NOUN
atssr-1476	50	16	2bn	2bn	NOUN
atssr-1476	50	17	and	and	CCONJ
atssr-1476	50	18	this	this	PRON
atssr-1476	50	19	meant	mean	VERB
atssr-1476	50	20	massive	massive	ADJ
atssr-1476	50	21	shareholders	shareholder	NOUN
atssr-1476	50	22	’	'	PUNCT
atssr-1476	50	23	wealth	wealth	NOUN
atssr-1476	50	24	.	.	PUNCT
atssr-1476	51	1	some	some	PRON
atssr-1476	51	2	of	of	ADP
atssr-1476	51	3	the	the	DET
atssr-1476	51	4	analysts	analyst	NOUN
atssr-1476	51	5	pointed	point	VERB
atssr-1476	51	6	to	to	ADP
atssr-1476	51	7	a	a	DET
atssr-1476	51	8	weak	weak	ADJ
atssr-1476	51	9	corporate	corporate	ADJ
atssr-1476	51	10	governance	governance	NOUN
atssr-1476	51	11	in	in	ADP
atssr-1476	51	12	the	the	DET
atssr-1476	51	13	firm	firm	NOUN
atssr-1476	51	14	(	(	PUNCT
atssr-1476	51	15	kizil	kizil	PROPN
atssr-1476	51	16	&	&	CCONJ
atssr-1476	51	17	kaşbaşı	kaşbaşı	PROPN
atssr-1476	51	18	,	,	PUNCT
atssr-1476	51	19	2018	2018	NUM
atssr-1476	51	20	)	)	PUNCT
atssr-1476	51	21	.	.	PUNCT
atssr-1476	52	1	the	the	DET
atssr-1476	52	2	case	case	NOUN
atssr-1476	52	3	is	be	AUX
atssr-1476	52	4	no	no	ADV
atssr-1476	52	5	different	different	ADJ
atssr-1476	52	6	in	in	ADP
atssr-1476	52	7	emerging	emerge	VERB
atssr-1476	52	8	economies	economy	NOUN
atssr-1476	52	9	notably	notably	ADV
atssr-1476	52	10	china	china	VERB
atssr-1476	52	11	which	which	PRON
atssr-1476	52	12	is	be	AUX
atssr-1476	52	13	bound	bind	VERB
atssr-1476	52	14	to	to	PART
atssr-1476	52	15	overtake	overtake	VERB
atssr-1476	52	16	us	we	PRON
atssr-1476	52	17	as	as	ADP
atssr-1476	52	18	the	the	DET
atssr-1476	52	19	largest	large	ADJ
atssr-1476	52	20	economy	economy	NOUN
atssr-1476	52	21	by	by	ADP
atssr-1476	52	22	2030	2030	NUM
atssr-1476	52	23	.	.	PUNCT
atssr-1476	53	1	in	in	ADP
atssr-1476	53	2	2020	2020	NUM
atssr-1476	53	3	,	,	PUNCT
atssr-1476	53	4	luckin	luckin	ADJ
atssr-1476	53	5	coffee	coffee	NOUN
atssr-1476	53	6	,	,	PUNCT
atssr-1476	53	7	a	a	DET
atssr-1476	53	8	chinese	chinese	ADJ
atssr-1476	53	9	coffee	coffee	NOUN
atssr-1476	53	10	company	company	NOUN
atssr-1476	53	11	revealed	reveal	VERB
atssr-1476	53	12	that	that	SCONJ
atssr-1476	53	13	it	it	PRON
atssr-1476	53	14	had	have	AUX
atssr-1476	53	15	overstated	overstate	VERB
atssr-1476	53	16	its	its	PRON
atssr-1476	53	17	revenues	revenue	NOUN
atssr-1476	53	18	in	in	ADP
atssr-1476	53	19	2019	2019	NUM
atssr-1476	53	20	by	by	ADP
atssr-1476	53	21	a	a	DET
atssr-1476	53	22	whooping	whooping	NOUN
atssr-1476	53	23	$	$	SYM
atssr-1476	53	24	328	328	NUM
atssr-1476	53	25	million	million	NUM
atssr-1476	53	26	(	(	PUNCT
atssr-1476	53	27	katanga	katanga	PROPN
atssr-1476	53	28	,	,	PUNCT
atssr-1476	53	29	2020	2020	NUM
atssr-1476	53	30	)	)	PUNCT
atssr-1476	53	31	.	.	PUNCT
atssr-1476	54	1	other	other	ADJ
atssr-1476	54	2	than	than	ADP
atssr-1476	54	3	being	be	AUX
atssr-1476	54	4	fined	fine	VERB
atssr-1476	54	5	$	$	SYM
atssr-1476	54	6	180	180	NUM
atssr-1476	54	7	million	million	NUM
atssr-1476	54	8	for	for	ADP
atssr-1476	54	9	intentionally	intentionally	ADV
atssr-1476	54	10	overstating	overstate	VERB
atssr-1476	54	11	the	the	DET
atssr-1476	54	12	revenues	revenue	NOUN
atssr-1476	54	13	and	and	CCONJ
atssr-1476	54	14	understating	understate	VERB
atssr-1476	54	15	its	its	PRON
atssr-1476	54	16	net	net	ADJ
atssr-1476	54	17	loss	loss	NOUN
atssr-1476	54	18	in	in	ADP
atssr-1476	54	19	2019	2019	NUM
atssr-1476	54	20	,	,	PUNCT
atssr-1476	54	21	the	the	DET
atssr-1476	54	22	firm	firm	NOUN
atssr-1476	54	23	was	be	AUX
atssr-1476	54	24	delisted	delist	VERB
atssr-1476	54	25	in	in	ADP
atssr-1476	54	26	us	we	PRON
atssr-1476	54	27	based	base	VERB
atssr-1476	54	28	nasdaq	nasdaq	PROPN
atssr-1476	54	29	.	.	PUNCT
atssr-1476	55	1	wang	wang	PROPN
atssr-1476	55	2	(	(	PUNCT
atssr-1476	55	3	2020	2020	NUM
atssr-1476	55	4	)	)	PUNCT
atssr-1476	55	5	holds	hold	VERB
atssr-1476	55	6	that	that	SCONJ
atssr-1476	55	7	the	the	DET
atssr-1476	55	8	company	company	NOUN
atssr-1476	55	9	pledged	pledge	VERB
atssr-1476	55	10	to	to	PART
atssr-1476	55	11	enhance	enhance	VERB
atssr-1476	55	12	its	its	PRON
atssr-1476	55	13	internal	internal	ADJ
atssr-1476	55	14	financial	financial	ADJ
atssr-1476	55	15	controls	control	NOUN
atssr-1476	55	16	and	and	CCONJ
atssr-1476	55	17	adhere	adhere	VERB
atssr-1476	55	18	to	to	ADP
atssr-1476	55	19	best	good	ADJ
atssr-1476	55	20	practices	practice	NOUN
atssr-1476	55	21	of	of	ADP
atssr-1476	55	22	corporate	corporate	ADJ
atssr-1476	55	23	governance	governance	NOUN
atssr-1476	55	24	.	.	PUNCT
atssr-1476	56	1	this	this	PRON
atssr-1476	56	2	underscores	underscore	VERB
atssr-1476	56	3	the	the	DET
atssr-1476	56	4	value	value	NOUN
atssr-1476	56	5	of	of	ADP
atssr-1476	56	6	corporate	corporate	ADJ
atssr-1476	56	7	governance	governance	NOUN
atssr-1476	56	8	in	in	ADP
atssr-1476	56	9	enhancing	enhance	VERB
atssr-1476	56	10	accountability	accountability	NOUN
atssr-1476	56	11	and	and	CCONJ
atssr-1476	56	12	transparency	transparency	NOUN
atssr-1476	56	13	in	in	ADP
atssr-1476	56	14	financial	financial	ADJ
atssr-1476	56	15	reporting	reporting	NOUN
atssr-1476	56	16	.	.	PUNCT
atssr-1476	57	1	in	in	ADP
atssr-1476	57	2	the	the	DET
atssr-1476	57	3	same	same	ADJ
atssr-1476	57	4	year	year	NOUN
atssr-1476	57	5	(	(	PUNCT
atssr-1476	57	6	2020	2020	NUM
atssr-1476	57	7	)	)	PUNCT
atssr-1476	57	8	,	,	PUNCT
atssr-1476	57	9	the	the	DET
atssr-1476	57	10	chinese	chinese	ADJ
atssr-1476	57	11	tal	tal	PROPN
atssr-1476	57	12	education	education	PROPN
atssr-1476	57	13	group	group	NOUN
atssr-1476	57	14	had	have	VERB
atssr-1476	57	15	about	about	ADV
atssr-1476	57	16	4	4	NUM
atssr-1476	57	17	%	%	NOUN
atssr-1476	57	18	of	of	ADP
atssr-1476	57	19	its	its	PRON
atssr-1476	57	20	revenues	revenue	NOUN
atssr-1476	57	21	fabricated	fabricate	VERB
atssr-1476	57	22	.	.	PUNCT
atssr-1476	58	1	upon	upon	SCONJ
atssr-1476	58	2	the	the	DET
atssr-1476	58	3	public	public	ADJ
atssr-1476	58	4	knowledge	knowledge	NOUN
atssr-1476	58	5	of	of	ADP
atssr-1476	58	6	the	the	DET
atssr-1476	58	7	misstatement	misstatement	NOUN
atssr-1476	58	8	,	,	PUNCT
atssr-1476	58	9	the	the	DET
atssr-1476	58	10	firm	firm	NOUN
atssr-1476	58	11	’s	’s	PART
atssr-1476	58	12	shares	share	NOUN
atssr-1476	58	13	dipped	dip	VERB
atssr-1476	58	14	by	by	ADP
atssr-1476	58	15	18	18	NUM
atssr-1476	58	16	%	%	NOUN
atssr-1476	58	17	depicting	depict	VERB
atssr-1476	58	18	massive	massive	ADJ
atssr-1476	58	19	loss	loss	NOUN
atssr-1476	58	20	of	of	ADP
atssr-1476	58	21	shareholders	shareholder	NOUN
atssr-1476	58	22	’	'	PUNCT
atssr-1476	58	23	wealth	wealth	NOUN
atssr-1476	58	24	.	.	PUNCT
atssr-1476	59	1	developing	develop	VERB
atssr-1476	59	2	economies	economy	NOUN
atssr-1476	59	3	deemed	deem	VERB
atssr-1476	59	4	to	to	PART
atssr-1476	59	5	still	still	ADV
atssr-1476	59	6	be	be	AUX
atssr-1476	59	7	at	at	ADP
atssr-1476	59	8	infant	infant	NOUN
atssr-1476	59	9	stages	stage	NOUN
atssr-1476	59	10	of	of	ADP
atssr-1476	59	11	capital	capital	NOUN
atssr-1476	59	12	market	market	NOUN
atssr-1476	59	13	development	development	NOUN
atssr-1476	59	14	have	have	AUX
atssr-1476	59	15	also	also	ADV
atssr-1476	59	16	reported	report	VERB
atssr-1476	59	17	numerous	numerous	ADJ
atssr-1476	59	18	cases	case	NOUN
atssr-1476	59	19	of	of	ADP
atssr-1476	59	20	earnings	earning	NOUN
atssr-1476	59	21	manipulation	manipulation	NOUN
atssr-1476	59	22	.	.	PUNCT
atssr-1476	60	1	a	a	DET
atssr-1476	60	2	survey	survey	NOUN
atssr-1476	60	3	done	do	VERB
atssr-1476	60	4	ernst	ernst	NOUN
atssr-1476	60	5	and	and	CCONJ
atssr-1476	60	6	young	young	ADJ
atssr-1476	60	7	in	in	ADP
atssr-1476	60	8	2018	2018	NUM
atssr-1476	60	9	that	that	PRON
atssr-1476	60	10	focused	focus	VERB
atssr-1476	60	11	on	on	ADP
atssr-1476	60	12	100	100	NUM
atssr-1476	60	13	kenyan	kenyan	ADJ
atssr-1476	60	14	firms	firm	NOUN
atssr-1476	60	15	revealed	reveal	VERB
atssr-1476	60	16	that	that	SCONJ
atssr-1476	60	17	53	53	NUM
atssr-1476	60	18	%	%	NOUN
atssr-1476	60	19	of	of	ADP
atssr-1476	60	20	firms	firm	NOUN
atssr-1476	60	21	were	be	AUX
atssr-1476	60	22	overreporting	overreporte	VERB
atssr-1476	60	23	their	their	PRON
atssr-1476	60	24	financial	financial	ADJ
atssr-1476	60	25	performance	performance	NOUN
atssr-1476	60	26	(	(	PUNCT
atssr-1476	60	27	the	the	DET
atssr-1476	60	28	east	east	ADJ
atssr-1476	60	29	african	african	PROPN
atssr-1476	60	30	,	,	PUNCT
atssr-1476	60	31	2018	2018	NUM
atssr-1476	60	32	)	)	PUNCT
atssr-1476	60	33	.	.	PUNCT
atssr-1476	61	1	the	the	DET
atssr-1476	61	2	report	report	NOUN
atssr-1476	61	3	raised	raise	VERB
atssr-1476	61	4	questions	question	NOUN
atssr-1476	61	5	on	on	ADP
atssr-1476	61	6	the	the	DET
atssr-1476	61	7	ability	ability	NOUN
atssr-1476	61	8	of	of	ADP
atssr-1476	61	9	the	the	DET
atssr-1476	61	10	corporate	corporate	ADJ
atssr-1476	61	11	boards	board	NOUN
atssr-1476	61	12	and	and	CCONJ
atssr-1476	61	13	auditors	auditor	NOUN
atssr-1476	61	14	in	in	ADP
atssr-1476	61	15	the	the	DET
atssr-1476	61	16	wake	wake	NOUN
atssr-1476	61	17	of	of	ADP
atssr-1476	61	18	the	the	DET
atssr-1476	61	19	glaring	glare	VERB
atssr-1476	61	20	misstatements	misstatement	NOUN
atssr-1476	61	21	of	of	ADP
atssr-1476	61	22	financial	financial	ADJ
atssr-1476	61	23	reports	report	NOUN
atssr-1476	61	24	in	in	ADP
atssr-1476	61	25	the	the	DET
atssr-1476	61	26	kenyan	kenyan	ADJ
atssr-1476	61	27	corporations	corporation	NOUN
atssr-1476	61	28	.	.	PUNCT
atssr-1476	62	1	in	in	ADP
atssr-1476	62	2	2015	2015	NUM
atssr-1476	62	3	,	,	PUNCT
atssr-1476	62	4	deloitte	deloitte	PROPN
atssr-1476	62	5	was	be	AUX
atssr-1476	62	6	accused	accuse	VERB
atssr-1476	62	7	of	of	ADP
atssr-1476	62	8	conniving	connive	VERB
atssr-1476	62	9	with	with	ADP
atssr-1476	62	10	top	top	ADJ
atssr-1476	62	11	management	management	NOUN
atssr-1476	62	12	of	of	ADP
atssr-1476	62	13	mumias	mumias	PROPN
atssr-1476	62	14	to	to	PART
atssr-1476	62	15	conceal	conceal	VERB
atssr-1476	62	16	accounting	accounting	NOUN
atssr-1476	62	17	flaws	flaw	NOUN
atssr-1476	62	18	at	at	ADP
atssr-1476	62	19	the	the	DET
atssr-1476	62	20	entity	entity	NOUN
atssr-1476	62	21	which	which	PRON
atssr-1476	62	22	has	have	AUX
atssr-1476	62	23	been	be	AUX
atssr-1476	62	24	hardly	hardly	ADV
atssr-1476	62	25	hit	hit	VERB
atssr-1476	62	26	by	by	ADP
atssr-1476	62	27	financial	financial	ADJ
atssr-1476	62	28	woes	woe	NOUN
atssr-1476	62	29	even	even	ADV
atssr-1476	62	30	after	after	ADP
atssr-1476	62	31	being	be	AUX
atssr-1476	62	32	bailed	bail	VERB
atssr-1476	62	33	out	out	ADP
atssr-1476	62	34	by	by	ADP
atssr-1476	62	35	the	the	DET
atssr-1476	62	36	government	government	NOUN
atssr-1476	62	37	.	.	PUNCT
atssr-1476	63	1	mumias	mumias	PROPN
atssr-1476	63	2	outgrowers	outgrowers	PROPN
atssr-1476	63	3	company	company	PROPN
atssr-1476	63	4	(	(	PUNCT
atssr-1476	63	5	moco	moco	NOUN
atssr-1476	63	6	)	)	PUNCT
atssr-1476	63	7	accused	accuse	VERB
atssr-1476	63	8	the	the	DET
atssr-1476	63	9	company	company	NOUN
atssr-1476	63	10	of	of	ADP
atssr-1476	63	11	having	having	AUX
atssr-1476	63	12	declared	declare	VERB
atssr-1476	63	13	false	false	ADJ
atssr-1476	63	14	profits	profit	NOUN
atssr-1476	63	15	and	and	CCONJ
atssr-1476	63	16	contested	contest	VERB
atssr-1476	63	17	a	a	DET
atssr-1476	63	18	sh2.6	sh2.6	NOUN
atssr-1476	63	19	billion	billion	NUM
atssr-1476	63	20	outstanding	outstanding	ADJ
atssr-1476	63	21	loan	loan	NOUN
atssr-1476	63	22	demand	demand	NOUN
atssr-1476	63	23	from	from	ADP
atssr-1476	63	24	the	the	DET
atssr-1476	63	25	miller	miller	NOUN
atssr-1476	63	26	,	,	PUNCT
atssr-1476	63	27	terming	term	VERB
atssr-1476	63	28	it	it	PRON
atssr-1476	63	29	as	as	ADP
atssr-1476	63	30	a	a	DET
atssr-1476	63	31	false	false	ADJ
atssr-1476	63	32	entry	entry	NOUN
atssr-1476	63	33	.	.	PUNCT
atssr-1476	64	1	indubitably	indubitably	ADV
atssr-1476	64	2	there	there	PRON
atssr-1476	64	3	are	be	VERB
atssr-1476	64	4	intense	intense	ADJ
atssr-1476	64	5	cases	case	NOUN
atssr-1476	64	6	of	of	ADP
atssr-1476	64	7	earnings	earning	NOUN
atssr-1476	64	8	management	management	NOUN
atssr-1476	64	9	globally	globally	ADV
atssr-1476	64	10	that	that	PRON
atssr-1476	64	11	have	have	AUX
atssr-1476	64	12	seen	see	VERB
atssr-1476	64	13	shareholders	shareholder	NOUN
atssr-1476	64	14	lose	lose	VERB
atssr-1476	64	15	massively	massively	ADV
atssr-1476	64	16	.	.	PUNCT
atssr-1476	65	1	strong	strong	ADJ
atssr-1476	65	2	corporate	corporate	ADJ
atssr-1476	65	3	governance	governance	NOUN
atssr-1476	65	4	has	have	AUX
atssr-1476	65	5	been	be	AUX
atssr-1476	65	6	recommended	recommend	VERB
atssr-1476	65	7	in	in	ADP
atssr-1476	65	8	curbing	curb	VERB
atssr-1476	65	9	the	the	DET
atssr-1476	65	10	rising	rise	VERB
atssr-1476	65	11	cases	case	NOUN
atssr-1476	65	12	of	of	ADP
atssr-1476	65	13	earnings	earning	NOUN
atssr-1476	65	14	management	management	NOUN
atssr-1476	65	15	.	.	PUNCT
atssr-1476	66	1	specifically	specifically	ADV
atssr-1476	66	2	,	,	PUNCT
atssr-1476	66	3	ownership	ownership	NOUN
atssr-1476	66	4	structure	structure	NOUN
atssr-1476	66	5	has	have	AUX
atssr-1476	66	6	been	be	AUX
atssr-1476	66	7	cited	cite	VERB
atssr-1476	66	8	as	as	ADP
atssr-1476	66	9	a	a	DET
atssr-1476	66	10	critical	critical	ADJ
atssr-1476	66	11	in	in	ADP
atssr-1476	66	12	fostering	foster	VERB
atssr-1476	66	13	accountability	accountability	NOUN
atssr-1476	66	14	and	and	CCONJ
atssr-1476	66	15	transparency	transparency	NOUN
atssr-1476	66	16	in	in	ADP
atssr-1476	66	17	financial	financial	ADJ
atssr-1476	66	18	reporting	reporting	NOUN
atssr-1476	66	19	.	.	PUNCT
atssr-1476	67	1	this	this	DET
atssr-1476	67	2	study	study	NOUN
atssr-1476	67	3	aimed	aim	VERB
atssr-1476	67	4	at	at	ADP
atssr-1476	67	5	examining	examine	VERB
atssr-1476	67	6	the	the	DET
atssr-1476	67	7	effect	effect	NOUN
atssr-1476	67	8	of	of	ADP
atssr-1476	67	9	ownership	ownership	NOUN
atssr-1476	67	10	structure	structure	NOUN
atssr-1476	67	11	on	on	ADP
atssr-1476	67	12	earnings	earning	NOUN
atssr-1476	67	13	management	management	NOUN
atssr-1476	67	14	.	.	PUNCT
atssr-1476	68	1	1.2	1.2	NUM
atssr-1476	68	2	.	.	PUNCT
atssr-1476	68	3	research	research	NOUN
atssr-1476	68	4	aim	aim	NOUN
atssr-1476	68	5	and	and	CCONJ
atssr-1476	68	6	objectives	objective	VERB
atssr-1476	68	7	the	the	DET
atssr-1476	68	8	main	main	ADJ
atssr-1476	68	9	aim	aim	NOUN
atssr-1476	68	10	of	of	ADP
atssr-1476	68	11	this	this	DET
atssr-1476	68	12	study	study	NOUN
atssr-1476	68	13	was	be	AUX
atssr-1476	68	14	to	to	PART
atssr-1476	68	15	examine	examine	VERB
atssr-1476	68	16	the	the	DET
atssr-1476	68	17	effect	effect	NOUN
atssr-1476	68	18	of	of	ADP
atssr-1476	68	19	ownership	ownership	NOUN
atssr-1476	68	20	structure	structure	NOUN
atssr-1476	68	21	on	on	ADP
atssr-1476	68	22	earnings	earning	NOUN
atssr-1476	68	23	management	management	NOUN
atssr-1476	68	24	.	.	PUNCT
atssr-1476	69	1	this	this	PRON
atssr-1476	69	2	was	be	AUX
atssr-1476	69	3	facilitated	facilitate	VERB
atssr-1476	69	4	by	by	ADP
atssr-1476	69	5	the	the	DET
atssr-1476	69	6	following	follow	VERB
atssr-1476	69	7	research	research	NOUN
atssr-1476	69	8	objectives	objective	NOUN
atssr-1476	69	9	;	;	PUNCT
atssr-1476	69	10	(	(	PUNCT
atssr-1476	69	11	i	i	NOUN
atssr-1476	69	12	)	)	PUNCT
atssr-1476	69	13	to	to	PART
atssr-1476	69	14	examine	examine	VERB
atssr-1476	69	15	the	the	DET
atssr-1476	69	16	effect	effect	NOUN
atssr-1476	69	17	of	of	ADP
atssr-1476	69	18	managerial	managerial	ADJ
atssr-1476	69	19	ownership	ownership	NOUN
atssr-1476	69	20	on	on	ADP
atssr-1476	69	21	earnings	earning	NOUN
atssr-1476	69	22	management	management	NOUN
atssr-1476	69	23	of	of	ADP
atssr-1476	69	24	listed	list	VERB
atssr-1476	69	25	manufacturing	manufacturing	NOUN
atssr-1476	69	26	firms	firm	NOUN
atssr-1476	69	27	.	.	PUNCT
atssr-1476	70	1	(	(	PUNCT
atssr-1476	70	2	ii	ii	NOUN
atssr-1476	70	3	)	)	PUNCT
atssr-1476	70	4	to	to	PART
atssr-1476	70	5	examine	examine	VERB
atssr-1476	70	6	the	the	DET
atssr-1476	70	7	effect	effect	NOUN
atssr-1476	70	8	of	of	ADP
atssr-1476	70	9	institutional	institutional	ADJ
atssr-1476	70	10	ownership	ownership	NOUN
atssr-1476	70	11	on	on	ADP
atssr-1476	70	12	earnings	earning	NOUN
atssr-1476	70	13	management	management	NOUN
atssr-1476	70	14	of	of	ADP
atssr-1476	70	15	listed	list	VERB
atssr-1476	70	16	manufacturing	manufacturing	NOUN
atssr-1476	70	17	firms	firm	NOUN
atssr-1476	70	18	.	.	PUNCT
atssr-1476	71	1	(	(	PUNCT
atssr-1476	71	2	iii	iii	X
atssr-1476	71	3	)	)	PUNCT
atssr-1476	71	4	to	to	PART
atssr-1476	71	5	examine	examine	VERB
atssr-1476	71	6	the	the	DET
atssr-1476	71	7	effect	effect	NOUN
atssr-1476	71	8	of	of	ADP
atssr-1476	71	9	ownership	ownership	NOUN
atssr-1476	71	10	concentration	concentration	NOUN
atssr-1476	71	11	on	on	ADP
atssr-1476	71	12	earnings	earning	NOUN
atssr-1476	71	13	management	management	NOUN
atssr-1476	71	14	of	of	ADP
atssr-1476	71	15	listed	list	VERB
atssr-1476	71	16	manufacturing	manufacturing	NOUN
atssr-1476	71	17	firms	firm	NOUN
atssr-1476	71	18	.	.	PUNCT
atssr-1476	72	1	2	2	X
atssr-1476	72	2	.	.	X
atssr-1476	72	3	literature	literature	NOUN
atssr-1476	72	4	review	review	VERB
atssr-1476	72	5	2.1	2.1	NUM
atssr-1476	72	6	.	.	PUNCT
atssr-1476	73	1	theoretical	theoretical	ADJ
atssr-1476	73	2	literature	literature	PROPN
atssr-1476	73	3	2.1.1	2.1.1	NUM
atssr-1476	73	4	.	.	PUNCT
atssr-1476	74	1	agency	agency	NOUN
atssr-1476	74	2	theory	theory	NOUN
atssr-1476	74	3	the	the	DET
atssr-1476	74	4	agency	agency	NOUN
atssr-1476	74	5	theory	theory	NOUN
atssr-1476	74	6	holds	hold	VERB
atssr-1476	74	7	that	that	SCONJ
atssr-1476	74	8	the	the	DET
atssr-1476	74	9	management	management	NOUN
atssr-1476	74	10	is	be	AUX
atssr-1476	74	11	the	the	DET
atssr-1476	74	12	agent	agent	NOUN
atssr-1476	74	13	who	who	PRON
atssr-1476	74	14	is	be	AUX
atssr-1476	74	15	bound	bind	VERB
atssr-1476	74	16	to	to	PART
atssr-1476	74	17	act	act	VERB
atssr-1476	74	18	in	in	ADP
atssr-1476	74	19	the	the	DET
atssr-1476	74	20	best	good	ADJ
atssr-1476	74	21	interests	interest	NOUN
atssr-1476	74	22	of	of	ADP
atssr-1476	74	23	the	the	DET
atssr-1476	74	24	shareholders	shareholder	NOUN
atssr-1476	74	25	(	(	PUNCT
atssr-1476	74	26	principal	principal	NOUN
atssr-1476	74	27	)	)	PUNCT
atssr-1476	74	28	.	.	PUNCT
atssr-1476	75	1	the	the	DET
atssr-1476	75	2	agency	agency	NOUN
atssr-1476	75	3	problem	problem	VERB
atssr-1476	75	4	crops	crop	VERB
atssr-1476	75	5	up	up	ADP
atssr-1476	75	6	due	due	ADP
atssr-1476	75	7	to	to	ADP
atssr-1476	75	8	the	the	DET
atssr-1476	75	9	manager	manager	NOUN
atssr-1476	75	10	acting	act	VERB
atssr-1476	75	11	to	to	PART
atssr-1476	75	12	serve	serve	VERB
atssr-1476	75	13	their	their	PRON
atssr-1476	75	14	interests	interest	NOUN
atssr-1476	75	15	at	at	ADP
atssr-1476	75	16	the	the	DET
atssr-1476	75	17	expense	expense	NOUN
atssr-1476	75	18	of	of	ADP
atssr-1476	75	19	the	the	DET
atssr-1476	75	20	shareholders	shareholder	NOUN
atssr-1476	75	21	.	.	PUNCT
atssr-1476	76	1	in	in	ADP
atssr-1476	76	2	line	line	NOUN
atssr-1476	76	3	with	with	ADP
atssr-1476	76	4	earnings	earning	NOUN
atssr-1476	76	5	management	management	NOUN
atssr-1476	76	6	,	,	PUNCT
atssr-1476	76	7	the	the	DET
atssr-1476	76	8	management	management	NOUN
atssr-1476	76	9	might	might	AUX
atssr-1476	76	10	manipulate	manipulate	VERB
atssr-1476	76	11	earnings	earning	NOUN
atssr-1476	76	12	in	in	ADP
atssr-1476	76	13	asian	asian	ADJ
atssr-1476	76	14	themes	theme	NOUN
atssr-1476	76	15	in	in	ADP
atssr-1476	76	16	social	social	ADJ
atssr-1476	76	17	sciences	science	NOUN
atssr-1476	76	18	research	research	NOUN
atssr-1476	76	19	2022	2022	NUM
atssr-1476	76	20	,	,	PUNCT
atssr-1476	76	21	vol	vol	NOUN
atssr-1476	76	22	.	.	PROPN
atssr-1476	77	1	6	6	NUM
atssr-1476	77	2	,	,	PUNCT
atssr-1476	77	3	no	no	INTJ
atssr-1476	77	4	.	.	NOUN
atssr-1476	77	5	1	1	NUM
atssr-1476	77	6	,	,	PUNCT
atssr-1476	77	7	pp	pp	ADJ
atssr-1476	77	8	.	.	PUNCT
atssr-1476	78	1	12	12	NUM
atssr-1476	78	2	-	-	SYM
atssr-1476	78	3	24	24	NUM
atssr-1476	78	4	14	14	NUM
atssr-1476	78	5	©	©	PROPN
atssr-1476	78	6	2022	2022	NUM
atssr-1476	78	7	by	by	ADP
atssr-1476	78	8	the	the	DET
atssr-1476	78	9	authors	author	NOUN
atssr-1476	78	10	;	;	PUNCT
atssr-1476	78	11	licensee	licensee	VERB
atssr-1476	78	12	online	online	ADJ
atssr-1476	78	13	academic	academic	ADJ
atssr-1476	78	14	press	press	NOUN
atssr-1476	78	15	,	,	PUNCT
atssr-1476	78	16	usa	usa	PROPN
atssr-1476	78	17	a	a	DET
atssr-1476	78	18	bid	bid	NOUN
atssr-1476	78	19	to	to	PART
atssr-1476	78	20	achieve	achieve	VERB
atssr-1476	78	21	set	set	ADJ
atssr-1476	78	22	profit	profit	NOUN
atssr-1476	78	23	targets	target	NOUN
atssr-1476	78	24	to	to	PART
atssr-1476	78	25	earn	earn	VERB
atssr-1476	78	26	bonuses	bonus	NOUN
atssr-1476	78	27	(	(	PUNCT
atssr-1476	78	28	laksmi	laksmi	PROPN
atssr-1476	78	29	&	&	CCONJ
atssr-1476	78	30	kamila	kamila	PROPN
atssr-1476	78	31	,	,	PUNCT
atssr-1476	78	32	2018	2018	NUM
atssr-1476	78	33	)	)	PUNCT
atssr-1476	78	34	.	.	PUNCT
atssr-1476	79	1	the	the	DET
atssr-1476	79	2	most	most	ADV
atssr-1476	79	3	cited	cite	VERB
atssr-1476	79	4	solutions	solution	NOUN
atssr-1476	79	5	to	to	ADP
atssr-1476	79	6	the	the	DET
atssr-1476	79	7	agency	agency	NOUN
atssr-1476	79	8	problem	problem	NOUN
atssr-1476	79	9	revolve	revolve	NOUN
atssr-1476	79	10	around	around	ADP
atssr-1476	79	11	corporate	corporate	ADJ
atssr-1476	79	12	governance	governance	NOUN
atssr-1476	79	13	.	.	PUNCT
atssr-1476	80	1	for	for	ADP
atssr-1476	80	2	instance	instance	NOUN
atssr-1476	80	3	,	,	PUNCT
atssr-1476	80	4	managerial	managerial	ADJ
atssr-1476	80	5	ownership	ownership	NOUN
atssr-1476	80	6	which	which	PRON
atssr-1476	80	7	is	be	AUX
atssr-1476	80	8	a	a	DET
atssr-1476	80	9	component	component	NOUN
atssr-1476	80	10	of	of	ADP
atssr-1476	80	11	ownership	ownership	NOUN
atssr-1476	80	12	structure	structure	NOUN
atssr-1476	80	13	aligns	align	VERB
atssr-1476	80	14	the	the	DET
atssr-1476	80	15	interests	interest	NOUN
atssr-1476	80	16	of	of	ADP
atssr-1476	80	17	management	management	NOUN
atssr-1476	80	18	to	to	ADP
atssr-1476	80	19	that	that	PRON
atssr-1476	80	20	of	of	ADP
atssr-1476	80	21	shareholders	shareholder	NOUN
atssr-1476	80	22	.	.	PUNCT
atssr-1476	81	1	other	other	ADJ
atssr-1476	81	2	cited	cite	VERB
atssr-1476	81	3	solutions	solution	NOUN
atssr-1476	81	4	include	include	VERB
atssr-1476	81	5	board	board	NOUN
atssr-1476	81	6	independence	independence	NOUN
atssr-1476	81	7	and	and	CCONJ
atssr-1476	81	8	board	board	NOUN
atssr-1476	81	9	gender	gender	NOUN
atssr-1476	81	10	diversity	diversity	NOUN
atssr-1476	81	11	to	to	PART
atssr-1476	81	12	enhance	enhance	VERB
atssr-1476	81	13	control	control	NOUN
atssr-1476	81	14	and	and	CCONJ
atssr-1476	81	15	oversight	oversight	NOUN
atssr-1476	81	16	.	.	PUNCT
atssr-1476	82	1	managerial	managerial	ADJ
atssr-1476	82	2	ownership	ownership	NOUN
atssr-1476	82	3	is	be	AUX
atssr-1476	82	4	pertinent	pertinent	ADJ
atssr-1476	82	5	in	in	ADP
atssr-1476	82	6	aligning	align	VERB
atssr-1476	82	7	the	the	DET
atssr-1476	82	8	interests	interest	NOUN
atssr-1476	82	9	of	of	ADP
atssr-1476	82	10	the	the	DET
atssr-1476	82	11	management	management	NOUN
atssr-1476	82	12	to	to	ADP
atssr-1476	82	13	the	the	DET
atssr-1476	82	14	interests	interest	NOUN
atssr-1476	82	15	of	of	ADP
atssr-1476	82	16	the	the	DET
atssr-1476	82	17	corporate	corporate	ADJ
atssr-1476	82	18	owners	owner	NOUN
atssr-1476	82	19	.	.	PUNCT
atssr-1476	83	1	the	the	DET
atssr-1476	83	2	management	management	NOUN
atssr-1476	83	3	become	become	VERB
atssr-1476	83	4	owners	owner	NOUN
atssr-1476	83	5	of	of	ADP
atssr-1476	83	6	the	the	DET
atssr-1476	83	7	entity	entity	NOUN
atssr-1476	83	8	as	as	SCONJ
atssr-1476	83	9	such	such	ADJ
atssr-1476	83	10	they	they	PRON
atssr-1476	83	11	become	become	VERB
atssr-1476	83	12	more	more	ADV
atssr-1476	83	13	cautious	cautious	ADJ
atssr-1476	83	14	in	in	ADP
atssr-1476	83	15	their	their	PRON
atssr-1476	83	16	approach	approach	NOUN
atssr-1476	83	17	to	to	ADP
atssr-1476	83	18	management	management	NOUN
atssr-1476	83	19	and	and	CCONJ
atssr-1476	83	20	even	even	ADV
atssr-1476	83	21	in	in	ADP
atssr-1476	83	22	preparation	preparation	NOUN
atssr-1476	83	23	of	of	ADP
atssr-1476	83	24	annual	annual	ADJ
atssr-1476	83	25	report	report	NOUN
atssr-1476	83	26	.	.	PUNCT
atssr-1476	84	1	this	this	PRON
atssr-1476	84	2	is	be	AUX
atssr-1476	84	3	in	in	ADP
atssr-1476	84	4	recognition	recognition	NOUN
atssr-1476	84	5	that	that	SCONJ
atssr-1476	84	6	any	any	DET
atssr-1476	84	7	gaps	gap	NOUN
atssr-1476	84	8	in	in	ADP
atssr-1476	84	9	investment	investment	NOUN
atssr-1476	84	10	decisions	decision	NOUN
atssr-1476	84	11	and	and	CCONJ
atssr-1476	84	12	financial	financial	ADJ
atssr-1476	84	13	reporting	reporting	NOUN
atssr-1476	84	14	could	could	AUX
atssr-1476	84	15	adversely	adversely	ADV
atssr-1476	84	16	affect	affect	VERB
atssr-1476	84	17	their	their	PRON
atssr-1476	84	18	stake	stake	NOUN
atssr-1476	84	19	in	in	ADP
atssr-1476	84	20	the	the	DET
atssr-1476	84	21	firm	firm	NOUN
atssr-1476	84	22	.	.	PUNCT
atssr-1476	85	1	however	however	ADV
atssr-1476	85	2	,	,	PUNCT
atssr-1476	85	3	nguyen	nguyen	NOUN
atssr-1476	85	4	,	,	PUNCT
atssr-1476	85	5	lien	lien	NOUN
atssr-1476	85	6	le	le	PROPN
atssr-1476	85	7	,	,	PUNCT
atssr-1476	85	8	and	and	CCONJ
atssr-1476	85	9	anh	anh	NOUN
atssr-1476	85	10	vu	vu	NOUN
atssr-1476	85	11	(	(	PUNCT
atssr-1476	85	12	2021	2021	NUM
atssr-1476	85	13	)	)	PUNCT
atssr-1476	85	14	indicates	indicate	VERB
atssr-1476	85	15	that	that	SCONJ
atssr-1476	85	16	there	there	PRON
atssr-1476	85	17	are	be	VERB
atssr-1476	85	18	limitations	limitation	NOUN
atssr-1476	85	19	of	of	ADP
atssr-1476	85	20	managerial	managerial	ADJ
atssr-1476	85	21	ownership	ownership	NOUN
atssr-1476	85	22	in	in	ADP
atssr-1476	85	23	that	that	SCONJ
atssr-1476	85	24	they	they	PRON
atssr-1476	85	25	become	become	VERB
atssr-1476	85	26	hesitant	hesitant	ADJ
atssr-1476	85	27	to	to	PART
atssr-1476	85	28	pursue	pursue	VERB
atssr-1476	85	29	high	high	ADJ
atssr-1476	85	30	risks	risk	NOUN
atssr-1476	85	31	that	that	PRON
atssr-1476	85	32	has	have	VERB
atssr-1476	85	33	potentially	potentially	ADV
atssr-1476	85	34	high	high	ADJ
atssr-1476	85	35	returns	return	NOUN
atssr-1476	85	36	.	.	PUNCT
atssr-1476	86	1	this	this	PRON
atssr-1476	86	2	could	could	AUX
atssr-1476	86	3	derail	derail	VERB
atssr-1476	86	4	the	the	DET
atssr-1476	86	5	growth	growth	NOUN
atssr-1476	86	6	of	of	ADP
atssr-1476	86	7	an	an	DET
atssr-1476	86	8	entity	entity	NOUN
atssr-1476	86	9	and	and	CCONJ
atssr-1476	86	10	hence	hence	ADV
atssr-1476	86	11	the	the	DET
atssr-1476	86	12	need	need	NOUN
atssr-1476	86	13	to	to	PART
atssr-1476	86	14	explore	explore	VERB
atssr-1476	86	15	other	other	ADJ
atssr-1476	86	16	potential	potential	ADJ
atssr-1476	86	17	solutions	solution	NOUN
atssr-1476	86	18	to	to	ADP
atssr-1476	86	19	the	the	DET
atssr-1476	86	20	agency	agency	NOUN
atssr-1476	86	21	problem	problem	NOUN
atssr-1476	86	22	.	.	PUNCT
atssr-1476	87	1	institutional	institutional	ADJ
atssr-1476	87	2	ownership	ownership	NOUN
atssr-1476	87	3	and	and	CCONJ
atssr-1476	87	4	ownership	ownership	NOUN
atssr-1476	87	5	concentration	concentration	NOUN
atssr-1476	87	6	have	have	AUX
atssr-1476	87	7	been	be	AUX
atssr-1476	87	8	hailed	hail	VERB
atssr-1476	87	9	as	as	ADP
atssr-1476	87	10	other	other	ADJ
atssr-1476	87	11	potential	potential	ADJ
atssr-1476	87	12	solutions	solution	NOUN
atssr-1476	87	13	to	to	ADP
atssr-1476	87	14	the	the	DET
atssr-1476	87	15	agency	agency	NOUN
atssr-1476	87	16	problem	problem	NOUN
atssr-1476	87	17	.	.	PUNCT
atssr-1476	88	1	proponents	proponent	NOUN
atssr-1476	88	2	of	of	ADP
atssr-1476	88	3	institutional	institutional	ADJ
atssr-1476	88	4	ownership	ownership	NOUN
atssr-1476	88	5	hold	hold	VERB
atssr-1476	88	6	that	that	SCONJ
atssr-1476	88	7	institutional	institutional	ADJ
atssr-1476	88	8	shareholders	shareholder	NOUN
atssr-1476	88	9	come	come	VERB
atssr-1476	88	10	with	with	ADP
atssr-1476	88	11	immense	immense	ADJ
atssr-1476	88	12	experience	experience	NOUN
atssr-1476	88	13	in	in	ADP
atssr-1476	88	14	corporate	corporate	ADJ
atssr-1476	88	15	and	and	CCONJ
atssr-1476	88	16	industry	industry	NOUN
atssr-1476	88	17	operations	operation	NOUN
atssr-1476	88	18	and	and	CCONJ
atssr-1476	88	19	can	can	AUX
atssr-1476	88	20	effectively	effectively	ADV
atssr-1476	88	21	monitor	monitor	VERB
atssr-1476	88	22	the	the	DET
atssr-1476	88	23	actions	action	NOUN
atssr-1476	88	24	of	of	ADP
atssr-1476	88	25	management	management	NOUN
atssr-1476	88	26	compared	compare	VERB
atssr-1476	88	27	to	to	ADP
atssr-1476	88	28	individual	individual	ADJ
atssr-1476	88	29	investors	investor	NOUN
atssr-1476	88	30	.	.	PUNCT
atssr-1476	89	1	alzoubi	alzoubi	PROPN
atssr-1476	89	2	(	(	PUNCT
atssr-1476	89	3	2016	2016	NUM
atssr-1476	89	4	)	)	PUNCT
atssr-1476	89	5	indicates	indicate	VERB
atssr-1476	89	6	that	that	SCONJ
atssr-1476	89	7	ownership	ownership	NOUN
atssr-1476	89	8	concentration	concentration	NOUN
atssr-1476	89	9	also	also	ADV
atssr-1476	89	10	helps	help	VERB
atssr-1476	89	11	to	to	PART
atssr-1476	89	12	curb	curb	VERB
atssr-1476	89	13	cases	case	NOUN
atssr-1476	89	14	of	of	ADP
atssr-1476	89	15	earnings	earning	NOUN
atssr-1476	89	16	manipulation	manipulation	NOUN
atssr-1476	89	17	as	as	SCONJ
atssr-1476	89	18	the	the	DET
atssr-1476	89	19	top	top	ADJ
atssr-1476	89	20	shareholders	shareholder	NOUN
atssr-1476	89	21	are	be	AUX
atssr-1476	89	22	keen	keen	ADJ
atssr-1476	89	23	to	to	PART
atssr-1476	89	24	closely	closely	ADV
atssr-1476	89	25	monitor	monitor	VERB
atssr-1476	89	26	the	the	DET
atssr-1476	89	27	management	management	NOUN
atssr-1476	89	28	activities	activity	NOUN
atssr-1476	89	29	.	.	PUNCT
atssr-1476	90	1	this	this	PRON
atssr-1476	90	2	also	also	ADV
atssr-1476	90	3	includes	include	VERB
atssr-1476	90	4	ensuring	ensure	VERB
atssr-1476	90	5	that	that	SCONJ
atssr-1476	90	6	the	the	DET
atssr-1476	90	7	firm	firm	NOUN
atssr-1476	90	8	has	have	VERB
atssr-1476	90	9	strong	strong	ADJ
atssr-1476	90	10	internal	internal	ADJ
atssr-1476	90	11	controls	control	NOUN
atssr-1476	90	12	to	to	PART
atssr-1476	90	13	seal	seal	VERB
atssr-1476	90	14	loopholes	loophole	NOUN
atssr-1476	90	15	that	that	PRON
atssr-1476	90	16	could	could	AUX
atssr-1476	90	17	be	be	AUX
atssr-1476	90	18	exp	exp	NOUN
atssr-1476	90	19	loited	loite	VERB
atssr-1476	90	20	by	by	ADP
atssr-1476	90	21	the	the	DET
atssr-1476	90	22	management	management	NOUN
atssr-1476	90	23	to	to	PART
atssr-1476	90	24	manipulate	manipulate	VERB
atssr-1476	90	25	earnings	earning	NOUN
atssr-1476	90	26	.	.	PUNCT
atssr-1476	91	1	2.1.2	2.1.2	X
atssr-1476	91	2	.	.	X
atssr-1476	91	3	stakeholder	stakeholder	NOUN
atssr-1476	91	4	theory	theory	NOUN
atssr-1476	91	5	elghuweel	elghuweel	NOUN
atssr-1476	91	6	,	,	PUNCT
atssr-1476	91	7	ntim	ntim	NOUN
atssr-1476	91	8	,	,	PUNCT
atssr-1476	91	9	opong	opong	NOUN
atssr-1476	91	10	,	,	PUNCT
atssr-1476	91	11	and	and	CCONJ
atssr-1476	91	12	avison	avison	NOUN
atssr-1476	91	13	(	(	PUNCT
atssr-1476	91	14	2017	2017	NUM
atssr-1476	91	15	)	)	PUNCT
atssr-1476	91	16	explains	explain	VERB
atssr-1476	91	17	that	that	SCONJ
atssr-1476	91	18	the	the	DET
atssr-1476	91	19	management	management	NOUN
atssr-1476	91	20	is	be	AUX
atssr-1476	91	21	expected	expect	VERB
atssr-1476	91	22	act	act	NOUN
atssr-1476	91	23	in	in	ADP
atssr-1476	91	24	the	the	DET
atssr-1476	91	25	best	good	ADJ
atssr-1476	91	26	interests	interest	NOUN
atssr-1476	91	27	of	of	ADP
atssr-1476	91	28	all	all	DET
atssr-1476	91	29	stakeholders	stakeholder	NOUN
atssr-1476	91	30	.	.	PUNCT
atssr-1476	92	1	venturing	venture	VERB
atssr-1476	92	2	in	in	ADP
atssr-1476	92	3	earnings	earning	NOUN
atssr-1476	92	4	management	management	NOUN
atssr-1476	92	5	does	do	AUX
atssr-1476	92	6	not	not	PART
atssr-1476	92	7	just	just	ADV
atssr-1476	92	8	hurt	hurt	VERB
atssr-1476	92	9	the	the	DET
atssr-1476	92	10	shareholders	shareholder	NOUN
atssr-1476	92	11	but	but	CCONJ
atssr-1476	92	12	othe	othe	VERB
atssr-1476	92	13	r	r	NOUN
atssr-1476	92	14	stakeholders	stakeholder	NOUN
atssr-1476	92	15	such	such	ADJ
atssr-1476	92	16	as	as	ADP
atssr-1476	92	17	employees	employee	NOUN
atssr-1476	92	18	,	,	PUNCT
atssr-1476	92	19	lenders	lender	NOUN
atssr-1476	92	20	,	,	PUNCT
atssr-1476	92	21	and	and	CCONJ
atssr-1476	92	22	customers	customer	NOUN
atssr-1476	92	23	.	.	PUNCT
atssr-1476	93	1	this	this	PRON
atssr-1476	93	2	is	be	AUX
atssr-1476	93	3	because	because	SCONJ
atssr-1476	93	4	such	such	ADJ
atssr-1476	93	5	manipulations	manipulation	NOUN
atssr-1476	93	6	have	have	VERB
atssr-1476	93	7	adverse	adverse	ADJ
atssr-1476	93	8	effect	effect	NOUN
atssr-1476	93	9	on	on	ADP
atssr-1476	93	10	future	future	ADJ
atssr-1476	93	11	operating	operating	NOUN
atssr-1476	93	12	performance	performance	NOUN
atssr-1476	93	13	and	and	CCONJ
atssr-1476	93	14	this	this	PRON
atssr-1476	93	15	could	could	AUX
atssr-1476	93	16	see	see	VERB
atssr-1476	93	17	delays	delay	NOUN
atssr-1476	93	18	in	in	ADP
atssr-1476	93	19	paying	pay	VERB
atssr-1476	93	20	employees	employee	NOUN
atssr-1476	93	21	and	and	CCONJ
atssr-1476	93	22	supplies	supply	NOUN
atssr-1476	93	23	and	and	CCONJ
atssr-1476	93	24	deterioration	deterioration	NOUN
atssr-1476	93	25	of	of	ADP
atssr-1476	93	26	quality	quality	NOUN
atssr-1476	93	27	for	for	ADP
atssr-1476	93	28	goods	good	NOUN
atssr-1476	93	29	sold	sell	VERB
atssr-1476	93	30	to	to	ADP
atssr-1476	93	31	the	the	DET
atssr-1476	93	32	customers	customer	NOUN
atssr-1476	93	33	.	.	PUNCT
atssr-1476	94	1	outa	outa	ADJ
atssr-1476	94	2	,	,	PUNCT
atssr-1476	94	3	eisenberg	eisenberg	PROPN
atssr-1476	94	4	,	,	PUNCT
atssr-1476	94	5	and	and	CCONJ
atssr-1476	94	6	ozili	ozili	NOUN
atssr-1476	94	7	(	(	PUNCT
atssr-1476	94	8	2017	2017	NUM
atssr-1476	94	9	)	)	PUNCT
atssr-1476	94	10	puts	put	VERB
atssr-1476	94	11	forth	forth	ADV
atssr-1476	94	12	that	that	SCONJ
atssr-1476	94	13	a	a	DET
atssr-1476	94	14	strong	strong	ADJ
atssr-1476	94	15	corporate	corporate	ADJ
atssr-1476	94	16	governance	governance	NOUN
atssr-1476	94	17	is	be	AUX
atssr-1476	94	18	indispensable	indispensable	ADJ
atssr-1476	94	19	in	in	ADP
atssr-1476	94	20	ensuring	ensure	VERB
atssr-1476	94	21	the	the	DET
atssr-1476	94	22	management	management	NOUN
atssr-1476	94	23	balances	balance	NOUN
atssr-1476	94	24	between	between	ADP
atssr-1476	94	25	the	the	DET
atssr-1476	94	26	diverse	diverse	ADJ
atssr-1476	94	27	interests	interest	NOUN
atssr-1476	94	28	of	of	ADP
atssr-1476	94	29	stakeholders	stakeholder	NOUN
atssr-1476	94	30	.	.	PUNCT
atssr-1476	95	1	having	have	VERB
atssr-1476	95	2	in	in	ADP
atssr-1476	95	3	place	place	NOUN
atssr-1476	95	4	a	a	DET
atssr-1476	95	5	strong	strong	ADJ
atssr-1476	95	6	ownership	ownership	NOUN
atssr-1476	95	7	structure	structure	NOUN
atssr-1476	95	8	notably	notably	ADV
atssr-1476	95	9	institutional	institutional	ADJ
atssr-1476	95	10	shareholders	shareholder	NOUN
atssr-1476	95	11	representation	representation	NOUN
atssr-1476	95	12	in	in	ADP
atssr-1476	95	13	the	the	DET
atssr-1476	95	14	board	board	NOUN
atssr-1476	95	15	,	,	PUNCT
atssr-1476	95	16	ensures	ensure	VERB
atssr-1476	95	17	that	that	SCONJ
atssr-1476	95	18	there	there	PRON
atssr-1476	95	19	is	be	VERB
atssr-1476	95	20	efficacy	efficacy	NOUN
atssr-1476	95	21	in	in	ADP
atssr-1476	95	22	the	the	DET
atssr-1476	95	23	board	board	NOUN
atssr-1476	95	24	effectiveness	effectiveness	NOUN
atssr-1476	95	25	in	in	ADP
atssr-1476	95	26	exercising	exercise	VERB
atssr-1476	95	27	their	their	PRON
atssr-1476	95	28	control	control	NOUN
atssr-1476	95	29	over	over	ADP
atssr-1476	95	30	the	the	DET
atssr-1476	95	31	management	management	NOUN
atssr-1476	95	32	.	.	PUNCT
atssr-1476	96	1	2.1.3	2.1.3	NUM
atssr-1476	96	2	.	.	PUNCT
atssr-1476	96	3	positive	positive	ADJ
atssr-1476	96	4	accounting	accounting	NOUN
atssr-1476	96	5	theory	theory	NOUN
atssr-1476	96	6	positive	positive	ADJ
atssr-1476	96	7	accounting	accounting	NOUN
atssr-1476	96	8	theory	theory	NOUN
atssr-1476	96	9	holds	hold	VERB
atssr-1476	96	10	that	that	SCONJ
atssr-1476	96	11	accounting	accounting	NOUN
atssr-1476	96	12	choices	choice	NOUN
atssr-1476	96	13	available	available	ADJ
atssr-1476	96	14	for	for	ADP
atssr-1476	96	15	the	the	DET
atssr-1476	96	16	management	management	NOUN
atssr-1476	96	17	has	have	AUX
atssr-1476	96	18	seen	see	VERB
atssr-1476	96	19	rise	rise	NOUN
atssr-1476	96	20	of	of	ADP
atssr-1476	96	21	managerial	managerial	ADJ
atssr-1476	96	22	opportunism	opportunism	NOUN
atssr-1476	96	23	.	.	PUNCT
atssr-1476	97	1	this	this	PRON
atssr-1476	97	2	basically	basically	ADV
atssr-1476	97	3	is	be	AUX
atssr-1476	97	4	to	to	PART
atssr-1476	97	5	say	say	VERB
atssr-1476	97	6	that	that	SCONJ
atssr-1476	97	7	managers	manager	NOUN
atssr-1476	97	8	may	may	AUX
atssr-1476	97	9	opt	opt	VERB
atssr-1476	97	10	for	for	ADP
atssr-1476	97	11	certain	certain	ADJ
atssr-1476	97	12	accounting	accounting	NOUN
atssr-1476	97	13	policies	policy	NOUN
atssr-1476	97	14	if	if	SCONJ
atssr-1476	97	15	such	such	ADJ
atssr-1476	97	16	will	will	AUX
atssr-1476	97	17	serve	serve	VERB
atssr-1476	97	18	their	their	PRON
atssr-1476	97	19	interests	interest	NOUN
atssr-1476	97	20	.	.	PUNCT
atssr-1476	98	1	for	for	ADP
atssr-1476	98	2	instance	instance	NOUN
atssr-1476	98	3	,	,	PUNCT
atssr-1476	98	4	the	the	DET
atssr-1476	98	5	accounting	accounting	NOUN
atssr-1476	98	6	policies	policy	NOUN
atssr-1476	98	7	under	under	ADP
atssr-1476	98	8	stock	stock	NOUN
atssr-1476	98	9	valuation	valuation	NOUN
atssr-1476	98	10	gives	give	VERB
atssr-1476	98	11	three	three	NUM
atssr-1476	98	12	valuation	valuation	NOUN
atssr-1476	98	13	techniques	technique	NOUN
atssr-1476	98	14	or	or	CCONJ
atssr-1476	98	15	methods	method	NOUN
atssr-1476	98	16	,	,	PUNCT
atssr-1476	98	17	lifo	lifo	NOUN
atssr-1476	98	18	,	,	PUNCT
atssr-1476	98	19	weighted	weight	VERB
atssr-1476	98	20	average	average	ADJ
atssr-1476	98	21	,	,	PUNCT
atssr-1476	98	22	and	and	CCONJ
atssr-1476	98	23	fifo	fifo	PROPN
atssr-1476	98	24	.	.	PUNCT
atssr-1476	99	1	fifo	fifo	PROPN
atssr-1476	99	2	tends	tend	VERB
atssr-1476	99	3	to	to	PART
atssr-1476	99	4	understate	understate	VERB
atssr-1476	99	5	the	the	DET
atssr-1476	99	6	value	value	NOUN
atssr-1476	99	7	of	of	ADP
atssr-1476	99	8	closing	closing	NOUN
atssr-1476	99	9	stock	stock	NOUN
atssr-1476	99	10	and	and	CCONJ
atssr-1476	99	11	this	this	PRON
atssr-1476	99	12	can	can	AUX
atssr-1476	99	13	see	see	VERB
atssr-1476	99	14	the	the	DET
atssr-1476	99	15	gross	gross	ADJ
atssr-1476	99	16	profit	profit	NOUN
atssr-1476	99	17	rise	rise	NOUN
atssr-1476	99	18	and	and	CCONJ
atssr-1476	99	19	eventually	eventually	ADV
atssr-1476	99	20	the	the	DET
atssr-1476	99	21	net	net	ADJ
atssr-1476	99	22	earnings	earning	NOUN
atssr-1476	99	23	.	.	PUNCT
atssr-1476	100	1	the	the	DET
atssr-1476	100	2	mot	mot	NOUN
atssr-1476	100	3	ivation	ivation	NOUN
atssr-1476	100	4	could	could	AUX
atssr-1476	100	5	be	be	AUX
atssr-1476	100	6	either	either	CCONJ
atssr-1476	100	7	to	to	PART
atssr-1476	100	8	report	report	VERB
atssr-1476	100	9	profits	profit	NOUN
atssr-1476	100	10	which	which	PRON
atssr-1476	100	11	allow	allow	VERB
atssr-1476	100	12	mangers	manger	NOUN
atssr-1476	100	13	to	to	PART
atssr-1476	100	14	get	get	VERB
atssr-1476	100	15	bonuses	bonus	NOUN
atssr-1476	100	16	which	which	PRON
atssr-1476	100	17	are	be	AUX
atssr-1476	100	18	based	base	VERB
atssr-1476	100	19	on	on	ADP
atssr-1476	100	20	the	the	DET
atssr-1476	100	21	net	net	ADJ
atssr-1476	100	22	earnings	earning	NOUN
atssr-1476	100	23	of	of	ADP
atssr-1476	100	24	the	the	DET
atssr-1476	100	25	company	company	NOUN
atssr-1476	100	26	.	.	PUNCT
atssr-1476	101	1	swai	swai	VERB
atssr-1476	101	2	and	and	CCONJ
atssr-1476	101	3	mbogela	mbogela	PROPN
atssr-1476	101	4	(	(	PUNCT
atssr-1476	101	5	2016	2016	NUM
atssr-1476	101	6	)	)	PUNCT
atssr-1476	101	7	indicates	indicate	VERB
atssr-1476	101	8	that	that	SCONJ
atssr-1476	101	9	it	it	PRON
atssr-1476	101	10	could	could	AUX
atssr-1476	101	11	also	also	ADV
atssr-1476	101	12	be	be	AUX
atssr-1476	101	13	motivated	motivate	VERB
atssr-1476	101	14	by	by	ADP
atssr-1476	101	15	the	the	DET
atssr-1476	101	16	intent	intent	NOUN
atssr-1476	101	17	to	to	PART
atssr-1476	101	18	send	send	VERB
atssr-1476	101	19	a	a	DET
atssr-1476	101	20	signal	signal	NOUN
atssr-1476	101	21	to	to	ADP
atssr-1476	101	22	the	the	DET
atssr-1476	101	23	market	market	NOUN
atssr-1476	101	24	that	that	SCONJ
atssr-1476	101	25	the	the	DET
atssr-1476	101	26	performance	performance	NOUN
atssr-1476	101	27	of	of	ADP
atssr-1476	101	28	the	the	DET
atssr-1476	101	29	firm	firm	NOUN
atssr-1476	101	30	has	have	AUX
atssr-1476	101	31	improved	improve	VERB
atssr-1476	101	32	or	or	CCONJ
atssr-1476	101	33	has	have	AUX
atssr-1476	101	34	remained	remain	VERB
atssr-1476	101	35	relatively	relatively	ADV
atssr-1476	101	36	stable	stable	ADJ
atssr-1476	101	37	.	.	PUNCT
atssr-1476	102	1	however	however	ADV
atssr-1476	102	2	,	,	PUNCT
atssr-1476	102	3	the	the	DET
atssr-1476	102	4	repercussions	repercussion	NOUN
atssr-1476	102	5	are	be	AUX
atssr-1476	102	6	felt	feel	VERB
atssr-1476	102	7	later	later	ADV
atssr-1476	102	8	by	by	ADP
atssr-1476	102	9	shareholder	shareholder	NOUN
atssr-1476	102	10	and	and	CCONJ
atssr-1476	102	11	iraya	iraya	PROPN
atssr-1476	102	12	et	et	PROPN
atssr-1476	102	13	al	al	PROPN
atssr-1476	102	14	.	.	PROPN
atssr-1476	103	1	(	(	PUNCT
atssr-1476	103	2	2014	2014	NUM
atssr-1476	103	3	)	)	PUNCT
atssr-1476	103	4	indicates	indicate	VERB
atssr-1476	103	5	that	that	SCONJ
atssr-1476	103	6	a	a	DET
atssr-1476	103	7	strong	strong	ADJ
atssr-1476	103	8	corporate	corporate	ADJ
atssr-1476	103	9	governance	governance	NOUN
atssr-1476	103	10	system	system	NOUN
atssr-1476	103	11	will	will	AUX
atssr-1476	103	12	be	be	AUX
atssr-1476	103	13	able	able	ADJ
atssr-1476	103	14	to	to	PART
atssr-1476	103	15	curb	curb	VERB
atssr-1476	103	16	such	such	ADJ
atssr-1476	103	17	by	by	ADP
atssr-1476	103	18	promoting	promote	VERB
atssr-1476	103	19	appropriate	appropriate	ADJ
atssr-1476	103	20	accounting	accounting	NOUN
atssr-1476	103	21	policies	policy	NOUN
atssr-1476	103	22	for	for	ADP
atssr-1476	103	23	the	the	DET
atssr-1476	103	24	company	company	NOUN
atssr-1476	103	25	.	.	PUNCT
atssr-1476	104	1	managerial	managerial	ADJ
atssr-1476	104	2	ownership	ownership	NOUN
atssr-1476	104	3	would	would	AUX
atssr-1476	104	4	reduce	reduce	VERB
atssr-1476	104	5	the	the	DET
atssr-1476	104	6	incentives	incentive	NOUN
atssr-1476	104	7	of	of	ADP
atssr-1476	104	8	management	management	NOUN
atssr-1476	104	9	to	to	PART
atssr-1476	104	10	use	use	VERB
atssr-1476	104	11	accounting	accounting	NOUN
atssr-1476	104	12	policies	policy	NOUN
atssr-1476	104	13	to	to	PART
atssr-1476	104	14	gratify	gratify	VERB
atssr-1476	104	15	their	their	PRON
atssr-1476	104	16	own	own	ADJ
atssr-1476	104	17	interests	interest	NOUN
atssr-1476	104	18	.	.	PUNCT
atssr-1476	105	1	2.2	2.2	NUM
atssr-1476	105	2	.	.	PUNCT
atssr-1476	106	1	empirical	empirical	ADJ
atssr-1476	106	2	literature	literature	PROPN
atssr-1476	106	3	several	several	ADJ
atssr-1476	106	4	scholars	scholar	NOUN
atssr-1476	106	5	have	have	AUX
atssr-1476	106	6	ventured	venture	VERB
atssr-1476	106	7	in	in	ADP
atssr-1476	106	8	examining	examine	VERB
atssr-1476	106	9	the	the	DET
atssr-1476	106	10	influence	influence	NOUN
atssr-1476	106	11	of	of	ADP
atssr-1476	106	12	ownership	ownership	NOUN
atssr-1476	106	13	structure	structure	NOUN
atssr-1476	106	14	on	on	ADP
atssr-1476	106	15	earnings	earning	NOUN
atssr-1476	106	16	management	management	NOUN
atssr-1476	106	17	.	.	PUNCT
atssr-1476	107	1	table	table	NOUN
atssr-1476	107	2	1	1	NUM
atssr-1476	107	3	offers	offer	VERB
atssr-1476	107	4	a	a	DET
atssr-1476	107	5	detailed	detailed	ADJ
atssr-1476	107	6	summary	summary	NOUN
atssr-1476	107	7	of	of	ADP
atssr-1476	107	8	reviewed	review	VERB
atssr-1476	107	9	empirical	empirical	ADJ
atssr-1476	107	10	literature	literature	NOUN
atssr-1476	107	11	.	.	PUNCT
atssr-1476	108	1	2.3	2.3	NUM
atssr-1476	108	2	.	.	PUNCT
atssr-1476	109	1	summary	summary	NOUN
atssr-1476	109	2	and	and	CCONJ
atssr-1476	109	3	critique	critique	NOUN
atssr-1476	109	4	of	of	ADP
atssr-1476	109	5	the	the	DET
atssr-1476	109	6	literature	literature	NOUN
atssr-1476	109	7	the	the	DET
atssr-1476	109	8	review	review	NOUN
atssr-1476	109	9	of	of	ADP
atssr-1476	109	10	theoretical	theoretical	ADJ
atssr-1476	109	11	literature	literature	NOUN
atssr-1476	109	12	highlights	highlight	NOUN
atssr-1476	109	13	three	three	NUM
atssr-1476	109	14	critical	critical	ADJ
atssr-1476	109	15	theories	theory	NOUN
atssr-1476	109	16	,	,	PUNCT
atssr-1476	109	17	agency	agency	NOUN
atssr-1476	109	18	theory	theory	NOUN
atssr-1476	109	19	,	,	PUNCT
atssr-1476	109	20	stakeholder	stakeholder	NOUN
atssr-1476	109	21	theory	theory	NOUN
atssr-1476	109	22	and	and	CCONJ
atssr-1476	109	23	positive	positive	ADJ
atssr-1476	109	24	accounting	accounting	NOUN
atssr-1476	109	25	theory	theory	NOUN
atssr-1476	109	26	.	.	PUNCT
atssr-1476	110	1	most	most	ADJ
atssr-1476	110	2	striking	striking	ADJ
atssr-1476	110	3	is	be	AUX
atssr-1476	110	4	the	the	DET
atssr-1476	110	5	agency	agency	NOUN
atssr-1476	110	6	theory	theory	NOUN
atssr-1476	110	7	which	which	PRON
atssr-1476	110	8	explains	explain	VERB
atssr-1476	110	9	the	the	DET
atssr-1476	110	10	principal	principal	ADJ
atssr-1476	110	11	agent	agent	NOUN
atssr-1476	110	12	relationship	relationship	NOUN
atssr-1476	110	13	which	which	PRON
atssr-1476	110	14	yields	yield	VERB
atssr-1476	110	15	an	an	DET
atssr-1476	110	16	agency	agency	NOUN
atssr-1476	110	17	problem	problem	NOUN
atssr-1476	110	18	where	where	SCONJ
atssr-1476	110	19	the	the	DET
atssr-1476	110	20	management	management	NOUN
atssr-1476	110	21	pursue	pursue	VERB
atssr-1476	110	22	their	their	PRON
atssr-1476	110	23	own	own	ADJ
atssr-1476	110	24	interest	interest	NOUN
atssr-1476	110	25	at	at	ADP
atssr-1476	110	26	the	the	DET
atssr-1476	110	27	detriment	detriment	NOUN
atssr-1476	110	28	of	of	ADP
atssr-1476	110	29	shareholders	shareholder	NOUN
atssr-1476	110	30	(	(	PUNCT
atssr-1476	110	31	corporate	corporate	ADJ
atssr-1476	110	32	owners	owner	NOUN
atssr-1476	110	33	)	)	PUNCT
atssr-1476	110	34	.	.	PUNCT
atssr-1476	111	1	ownership	ownership	NOUN
atssr-1476	111	2	structure	structure	NOUN
atssr-1476	111	3	in	in	ADP
atssr-1476	111	4	form	form	NOUN
atssr-1476	111	5	of	of	ADP
atssr-1476	111	6	managerial	managerial	ADJ
atssr-1476	111	7	ownership	ownership	NOUN
atssr-1476	111	8	,	,	PUNCT
atssr-1476	111	9	institutional	institutional	ADJ
atssr-1476	111	10	ownership	ownership	NOUN
atssr-1476	111	11	and	and	CCONJ
atssr-1476	111	12	ownership	ownership	NOUN
atssr-1476	111	13	concentration	concentration	NOUN
atssr-1476	111	14	is	be	AUX
atssr-1476	111	15	suggested	suggest	VERB
atssr-1476	111	16	as	as	ADP
atssr-1476	111	17	potential	potential	ADJ
atssr-1476	111	18	solution	solution	NOUN
atssr-1476	111	19	to	to	ADP
atssr-1476	111	20	agency	agency	NOUN
atssr-1476	111	21	problem	problem	NOUN
atssr-1476	111	22	which	which	PRON
atssr-1476	111	23	manif	manif	ADJ
atssr-1476	111	24	ests	est	NOUN
atssr-1476	111	25	itself	itself	PRON
atssr-1476	111	26	partly	partly	ADV
atssr-1476	111	27	through	through	ADP
atssr-1476	111	28	earnings	earning	NOUN
atssr-1476	111	29	management	management	NOUN
atssr-1476	111	30	.	.	PUNCT
atssr-1476	112	1	most	most	ADJ
atssr-1476	112	2	of	of	ADP
atssr-1476	112	3	the	the	DET
atssr-1476	112	4	reviewed	review	VERB
atssr-1476	112	5	studies	study	NOUN
atssr-1476	112	6	indicates	indicate	VERB
atssr-1476	112	7	that	that	SCONJ
atssr-1476	112	8	managerial	managerial	ADJ
atssr-1476	112	9	ownership	ownership	NOUN
atssr-1476	112	10	,	,	PUNCT
atssr-1476	112	11	institutional	institutional	ADJ
atssr-1476	112	12	ownership	ownership	NOUN
atssr-1476	112	13	,	,	PUNCT
atssr-1476	112	14	and	and	CCONJ
atssr-1476	112	15	ownership	ownership	NOUN
atssr-1476	112	16	concentration	concentration	NOUN
atssr-1476	112	17	help	help	NOUN
atssr-1476	112	18	to	to	PART
atssr-1476	112	19	dimmish	dimmish	VERB
atssr-1476	112	20	cases	case	NOUN
atssr-1476	112	21	of	of	ADP
atssr-1476	112	22	earnings	earning	NOUN
atssr-1476	112	23	management	management	NOUN
atssr-1476	112	24	.	.	PUNCT
atssr-1476	113	1	managerial	managerial	ADJ
atssr-1476	113	2	ownership	ownership	NOUN
atssr-1476	113	3	aligns	align	VERB
atssr-1476	113	4	the	the	DET
atssr-1476	113	5	interests	interest	NOUN
atssr-1476	113	6	of	of	ADP
atssr-1476	113	7	the	the	DET
atssr-1476	113	8	management	management	NOUN
atssr-1476	113	9	to	to	ADP
atssr-1476	113	10	that	that	PRON
atssr-1476	113	11	of	of	ADP
atssr-1476	113	12	the	the	DET
atssr-1476	113	13	shareholders	shareholder	NOUN
atssr-1476	113	14	.	.	PUNCT
atssr-1476	114	1	this	this	PRON
atssr-1476	114	2	drives	drive	VERB
atssr-1476	114	3	the	the	DET
atssr-1476	114	4	top	top	ADJ
atssr-1476	114	5	management	management	NOUN
atssr-1476	114	6	to	to	PART
atssr-1476	114	7	engage	engage	VERB
atssr-1476	114	8	in	in	ADP
atssr-1476	114	9	activities	activity	NOUN
atssr-1476	114	10	that	that	PRON
atssr-1476	114	11	promotes	promote	VERB
atssr-1476	114	12	shareholders	shareholder	NOUN
atssr-1476	114	13	value	value	NOUN
atssr-1476	114	14	and	and	CCONJ
atssr-1476	114	15	shun	shun	VERB
atssr-1476	114	16	such	such	ADJ
atssr-1476	114	17	tendencies	tendency	NOUN
atssr-1476	114	18	as	as	ADP
atssr-1476	114	19	earnings	earning	NOUN
atssr-1476	114	20	manipulation	manipulation	NOUN
atssr-1476	114	21	.	.	PUNCT
atssr-1476	115	1	institutional	institutional	ADJ
atssr-1476	115	2	shareholders	shareholder	NOUN
atssr-1476	115	3	come	come	VERB
atssr-1476	115	4	expertise	expertise	NOUN
atssr-1476	115	5	,	,	PUNCT
atssr-1476	115	6	knowledge	knowledge	NOUN
atssr-1476	115	7	and	and	CCONJ
atssr-1476	115	8	experience	experience	NOUN
atssr-1476	115	9	which	which	PRON
atssr-1476	115	10	is	be	AUX
atssr-1476	115	11	critical	critical	ADJ
atssr-1476	115	12	in	in	ADP
atssr-1476	115	13	providing	provide	VERB
atssr-1476	115	14	quality	quality	NOUN
atssr-1476	115	15	oversight	oversight	NOUN
atssr-1476	115	16	to	to	ADP
atssr-1476	115	17	the	the	DET
atssr-1476	115	18	management	management	NOUN
atssr-1476	115	19	.	.	PUNCT
atssr-1476	116	1	high	high	ADJ
atssr-1476	116	2	ownership	ownership	NOUN
atssr-1476	116	3	concentration	concentration	NOUN
atssr-1476	116	4	means	mean	VERB
atssr-1476	116	5	that	that	SCONJ
atssr-1476	116	6	top	top	ADJ
atssr-1476	116	7	shareholders	shareholder	NOUN
atssr-1476	116	8	are	be	AUX
atssr-1476	116	9	keener	keen	ADJ
atssr-1476	116	10	to	to	PART
atssr-1476	116	11	protect	protect	VERB
atssr-1476	116	12	their	their	PRON
atssr-1476	116	13	interests	interest	NOUN
atssr-1476	116	14	due	due	ADP
atssr-1476	116	15	to	to	ADP
atssr-1476	116	16	the	the	DET
atssr-1476	116	17	large	large	ADJ
atssr-1476	116	18	stake	stake	NOUN
atssr-1476	116	19	in	in	ADP
atssr-1476	116	20	the	the	DET
atssr-1476	116	21	entity	entity	NOUN
atssr-1476	116	22	and	and	CCONJ
atssr-1476	116	23	as	as	SCONJ
atssr-1476	116	24	such	such	ADJ
atssr-1476	116	25	will	will	AUX
atssr-1476	116	26	closely	closely	ADV
atssr-1476	116	27	monitor	monitor	VERB
atssr-1476	116	28	corporate	corporate	ADJ
atssr-1476	116	29	activities	activity	NOUN
atssr-1476	116	30	and	and	CCONJ
atssr-1476	116	31	management	management	NOUN
atssr-1476	116	32	actions	action	NOUN
atssr-1476	116	33	.	.	PUNCT
atssr-1476	117	1	there	there	PRON
atssr-1476	117	2	are	be	VERB
atssr-1476	117	3	gaps	gap	NOUN
atssr-1476	117	4	in	in	ADP
atssr-1476	117	5	extant	extant	ADJ
atssr-1476	117	6	literature	literature	NOUN
atssr-1476	117	7	as	as	SCONJ
atssr-1476	117	8	has	have	AUX
atssr-1476	117	9	been	be	AUX
atssr-1476	117	10	reviewed	review	VERB
atssr-1476	117	11	in	in	ADP
atssr-1476	117	12	the	the	DET
atssr-1476	117	13	above	above	ADJ
atssr-1476	117	14	sections	section	NOUN
atssr-1476	117	15	.	.	PUNCT
atssr-1476	118	1	firstly	firstly	ADV
atssr-1476	118	2	,	,	PUNCT
atssr-1476	118	3	there	there	PRON
atssr-1476	118	4	are	be	VERB
atssr-1476	118	5	methodological	methodological	ADJ
atssr-1476	118	6	research	research	NOUN
atssr-1476	118	7	gaps	gap	NOUN
atssr-1476	118	8	.	.	PUNCT
atssr-1476	119	1	there	there	PRON
atssr-1476	119	2	is	be	VERB
atssr-1476	119	3	no	no	DET
atssr-1476	119	4	clarity	clarity	NOUN
atssr-1476	119	5	as	as	ADP
atssr-1476	119	6	to	to	ADP
atssr-1476	119	7	whether	whether	SCONJ
atssr-1476	119	8	most	most	ADJ
atssr-1476	119	9	of	of	ADP
atssr-1476	119	10	the	the	DET
atssr-1476	119	11	empirical	empirical	ADJ
atssr-1476	119	12	studies	study	NOUN
atssr-1476	119	13	focus	focus	VERB
atssr-1476	119	14	on	on	ADP
atssr-1476	119	15	real	real	ADJ
atssr-1476	119	16	earnings	earning	NOUN
atssr-1476	119	17	management	management	NOUN
atssr-1476	119	18	or	or	CCONJ
atssr-1476	119	19	accrual	accrual	ADJ
atssr-1476	119	20	earnings	earning	NOUN
atssr-1476	119	21	management	management	NOUN
atssr-1476	119	22	.	.	PUNCT
atssr-1476	120	1	secondly	secondly	ADV
atssr-1476	120	2	,	,	PUNCT
atssr-1476	120	3	several	several	ADJ
atssr-1476	120	4	studies	study	NOUN
atssr-1476	120	5	have	have	AUX
atssr-1476	120	6	not	not	PART
atssr-1476	120	7	effectively	effectively	ADV
atssr-1476	120	8	proxied	proxie	VERB
atssr-1476	120	9	earnings	earning	NOUN
atssr-1476	120	10	management	management	NOUN
atssr-1476	120	11	.	.	PUNCT
atssr-1476	121	1	some	some	DET
atssr-1476	121	2	studies	study	NOUN
atssr-1476	121	3	have	have	AUX
atssr-1476	121	4	used	use	VERB
atssr-1476	121	5	earnings	earning	NOUN
atssr-1476	121	6	quality	quality	NOUN
atssr-1476	121	7	as	as	ADP
atssr-1476	121	8	an	an	DET
atssr-1476	121	9	indicator	indicator	NOUN
atssr-1476	121	10	of	of	ADP
atssr-1476	121	11	earnings	earning	NOUN
atssr-1476	121	12	management	management	NOUN
atssr-1476	121	13	while	while	SCONJ
atssr-1476	121	14	others	other	NOUN
atssr-1476	121	15	have	have	AUX
atssr-1476	121	16	adopted	adopt	VERB
atssr-1476	121	17	the	the	DET
atssr-1476	121	18	modified	modify	VERB
atssr-1476	121	19	jones	jones	PROPN
atssr-1476	121	20	model	model	NOUN
atssr-1476	121	21	which	which	PRON
atssr-1476	121	22	support	support	VERB
atssr-1476	121	23	the	the	DET
atssr-1476	121	24	computation	computation	NOUN
atssr-1476	121	25	of	of	ADP
atssr-1476	121	26	discretionary	discretionary	ADJ
atssr-1476	121	27	accruals	accrual	NOUN
atssr-1476	121	28	as	as	ADP
atssr-1476	121	29	an	an	DET
atssr-1476	121	30	asian	asian	ADJ
atssr-1476	121	31	themes	theme	NOUN
atssr-1476	121	32	in	in	ADP
atssr-1476	121	33	social	social	ADJ
atssr-1476	121	34	sciences	science	NOUN
atssr-1476	121	35	research	research	NOUN
atssr-1476	121	36	2022	2022	NUM
atssr-1476	121	37	,	,	PUNCT
atssr-1476	121	38	vol	vol	NOUN
atssr-1476	121	39	.	.	PROPN
atssr-1476	121	40	6	6	NUM
atssr-1476	121	41	,	,	PUNCT
atssr-1476	121	42	no	no	INTJ
atssr-1476	121	43	.	.	NOUN
atssr-1476	121	44	1	1	NUM
atssr-1476	121	45	,	,	PUNCT
atssr-1476	121	46	pp	pp	ADJ
atssr-1476	121	47	.	.	PUNCT
atssr-1476	122	1	12	12	NUM
atssr-1476	122	2	-	-	SYM
atssr-1476	122	3	24	24	NUM
atssr-1476	122	4	15	15	NUM
atssr-1476	122	5	©	©	PROPN
atssr-1476	122	6	2022	2022	NUM
atssr-1476	122	7	by	by	ADP
atssr-1476	122	8	the	the	DET
atssr-1476	122	9	authors	author	NOUN
atssr-1476	122	10	;	;	PUNCT
atssr-1476	122	11	licensee	licensee	VERB
atssr-1476	122	12	online	online	ADJ
atssr-1476	122	13	academic	academic	ADJ
atssr-1476	122	14	press	press	NOUN
atssr-1476	122	15	,	,	PUNCT
atssr-1476	122	16	usa	usa	PROPN
atssr-1476	122	17	indicator	indicator	NOUN
atssr-1476	122	18	of	of	ADP
atssr-1476	122	19	accruals	accrual	NOUN
atssr-1476	122	20	earnings	earning	NOUN
atssr-1476	122	21	management	management	NOUN
atssr-1476	122	22	.	.	PUNCT
atssr-1476	123	1	earnings	earning	NOUN
atssr-1476	123	2	quality	quality	NOUN
atssr-1476	123	3	is	be	AUX
atssr-1476	123	4	quite	quite	ADV
atssr-1476	123	5	distinct	distinct	ADJ
atssr-1476	123	6	from	from	ADP
atssr-1476	123	7	earnings	earning	NOUN
atssr-1476	123	8	management	management	NOUN
atssr-1476	123	9	.	.	PUNCT
atssr-1476	124	1	studies	study	NOUN
atssr-1476	124	2	should	should	AUX
atssr-1476	124	3	focus	focus	VERB
atssr-1476	124	4	at	at	ADP
atssr-1476	124	5	examining	examine	VERB
atssr-1476	124	6	the	the	DET
atssr-1476	124	7	two	two	NUM
atssr-1476	124	8	cases	case	NOUN
atssr-1476	124	9	of	of	ADP
atssr-1476	124	10	earnings	earning	NOUN
atssr-1476	124	11	,	,	PUNCT
atssr-1476	124	12	real	real	ADJ
atssr-1476	124	13	earnings	earning	NOUN
atssr-1476	124	14	and	and	CCONJ
atssr-1476	124	15	accrual	accrual	ADJ
atssr-1476	124	16	earnings	earning	NOUN
atssr-1476	124	17	management	management	NOUN
atssr-1476	124	18	as	as	SCONJ
atssr-1476	124	19	listed	list	VERB
atssr-1476	124	20	entities	entity	NOUN
atssr-1476	124	21	are	be	AUX
atssr-1476	124	22	facing	face	VERB
atssr-1476	124	23	these	these	DET
atssr-1476	124	24	two	two	NUM
atssr-1476	124	25	forms	form	NOUN
atssr-1476	124	26	of	of	ADP
atssr-1476	124	27	earnings	earning	NOUN
atssr-1476	124	28	management	management	NOUN
atssr-1476	124	29	.	.	PUNCT
atssr-1476	125	1	table	table	NOUN
atssr-1476	125	2	1	1	NUM
atssr-1476	125	3	.	.	PUNCT
atssr-1476	126	1	summary	summary	NOUN
atssr-1476	126	2	of	of	ADP
atssr-1476	126	3	empirical	empirical	ADJ
atssr-1476	126	4	literature	literature	NOUN
atssr-1476	126	5	.	.	PUNCT
atssr-1476	127	1	topic	topic	NOUN
atssr-1476	127	2	author	author	NOUN
atssr-1476	127	3	,	,	PUNCT
atssr-1476	127	4	year	year	NOUN
atssr-1476	127	5	,	,	PUNCT
atssr-1476	127	6	country	country	NOUN
atssr-1476	127	7	objectives	objective	VERB
atssr-1476	127	8	methodology	methodology	NOUN
atssr-1476	127	9	findings	finding	NOUN
atssr-1476	127	10	and	and	CCONJ
atssr-1476	127	11	recommendations	recommendation	NOUN
atssr-1476	127	12	the	the	DET
atssr-1476	127	13	effect	effect	NOUN
atssr-1476	127	14	of	of	ADP
atssr-1476	127	15	corporate	corporate	ADJ
atssr-1476	127	16	governance	governance	NOUN
atssr-1476	127	17	practices	practice	NOUN
atssr-1476	127	18	on	on	ADP
atssr-1476	127	19	earnings	earning	NOUN
atssr-1476	127	20	management	management	NOUN
atssr-1476	127	21	of	of	ADP
atssr-1476	127	22	companies	company	NOUN
atssr-1476	127	23	listed	list	VERB
atssr-1476	127	24	at	at	ADP
atssr-1476	127	25	the	the	DET
atssr-1476	127	26	nairobi	nairobi	PROPN
atssr-1476	127	27	securities	securities	PROPN
atssr-1476	127	28	exchange	exchange	PROPN
atssr-1476	127	29	iraya	iraya	PROPN
atssr-1476	127	30	et	et	PROPN
atssr-1476	127	31	al	al	PROPN
atssr-1476	127	32	.	.	PROPN
atssr-1476	128	1	(	(	PUNCT
atssr-1476	128	2	2014	2014	NUM
atssr-1476	128	3	)	)	PUNCT
atssr-1476	128	4	kenya	kenya	NOUN
atssr-1476	128	5	•	•	ADP
atssr-1476	128	6	to	to	PART
atssr-1476	128	7	examine	examine	VERB
atssr-1476	128	8	the	the	DET
atssr-1476	128	9	effect	effect	NOUN
atssr-1476	128	10	of	of	ADP
atssr-1476	128	11	ownership	ownership	NOUN
atssr-1476	128	12	concentration	concentration	NOUN
atssr-1476	128	13	on	on	ADP
atssr-1476	128	14	earnings	earning	NOUN
atssr-1476	128	15	management	management	NOUN
atssr-1476	128	16	•	•	ADP
atssr-1476	128	17	to	to	PART
atssr-1476	128	18	examine	examine	VERB
atssr-1476	128	19	the	the	DET
atssr-1476	128	20	effect	effect	NOUN
atssr-1476	128	21	of	of	ADP
atssr-1476	128	22	board	board	NOUN
atssr-1476	128	23	independence	independence	NOUN
atssr-1476	128	24	on	on	ADP
atssr-1476	128	25	earnings	earning	NOUN
atssr-1476	128	26	management	management	NOUN
atssr-1476	128	27	•	•	ADP
atssr-1476	128	28	to	to	PART
atssr-1476	128	29	examine	examine	VERB
atssr-1476	128	30	the	the	DET
atssr-1476	128	31	effect	effect	NOUN
atssr-1476	128	32	of	of	ADP
atssr-1476	128	33	board	board	NOUN
atssr-1476	128	34	size	size	NOUN
atssr-1476	128	35	on	on	ADP
atssr-1476	128	36	earnings	earning	NOUN
atssr-1476	128	37	management	management	NOUN
atssr-1476	128	38	•	•	ADP
atssr-1476	128	39	to	to	PART
atssr-1476	128	40	examine	examine	VERB
atssr-1476	128	41	the	the	DET
atssr-1476	128	42	effect	effect	NOUN
atssr-1476	128	43	of	of	ADP
atssr-1476	128	44	ceo	ceo	NOUN
atssr-1476	128	45	duality	duality	NOUN
atssr-1476	128	46	on	on	ADP
atssr-1476	128	47	earnings	earning	NOUN
atssr-1476	128	48	management	management	NOUN
atssr-1476	128	49	quantitative	quantitative	ADJ
atssr-1476	128	50	research	research	NOUN
atssr-1476	128	51	which	which	PRON
atssr-1476	128	52	collected	collect	VERB
atssr-1476	128	53	secondary	secondary	ADJ
atssr-1476	128	54	data	datum	NOUN
atssr-1476	128	55	from	from	ADP
atssr-1476	128	56	annual	annual	ADJ
atssr-1476	128	57	reports	report	NOUN
atssr-1476	128	58	of	of	ADP
atssr-1476	128	59	listed	list	VERB
atssr-1476	128	60	firms	firm	NOUN
atssr-1476	128	61	(	(	PUNCT
atssr-1476	128	62	20102012	20102012	NUM
atssr-1476	128	63	)	)	PUNCT
atssr-1476	128	64	.	.	PUNCT
atssr-1476	129	1	the	the	DET
atssr-1476	129	2	study	study	NOUN
atssr-1476	129	3	sampled	sample	VERB
atssr-1476	129	4	out	out	ADP
atssr-1476	129	5	49	49	NUM
atssr-1476	129	6	listed	list	VERB
atssr-1476	129	7	firms	firm	NOUN
atssr-1476	129	8	in	in	ADP
atssr-1476	129	9	nse	nse	NOUN
atssr-1476	129	10	.	.	PUNCT
atssr-1476	130	1	descriptive	descriptive	ADJ
atssr-1476	130	2	statistics	statistic	NOUN
atssr-1476	130	3	,	,	PUNCT
atssr-1476	130	4	and	and	CCONJ
atssr-1476	130	5	linear	linear	ADJ
atssr-1476	130	6	regression	regression	NOUN
atssr-1476	130	7	analysis	analysis	NOUN
atssr-1476	130	8	were	be	AUX
atssr-1476	130	9	adopted	adopt	VERB
atssr-1476	130	10	for	for	ADP
atssr-1476	130	11	analysis	analysis	NOUN
atssr-1476	130	12	the	the	DET
atssr-1476	130	13	findings	finding	NOUN
atssr-1476	130	14	indicated	indicate	VERB
atssr-1476	130	15	that	that	SCONJ
atssr-1476	130	16	ownership	ownership	NOUN
atssr-1476	130	17	concentration	concentration	NOUN
atssr-1476	130	18	,	,	PUNCT
atssr-1476	130	19	board	board	NOUN
atssr-1476	130	20	size	size	NOUN
atssr-1476	130	21	and	and	CCONJ
atssr-1476	130	22	board	board	NOUN
atssr-1476	130	23	independence	independence	NOUN
atssr-1476	130	24	have	have	VERB
atssr-1476	130	25	negative	negative	ADJ
atssr-1476	130	26	effect	effect	NOUN
atssr-1476	130	27	on	on	ADP
atssr-1476	130	28	earnings	earning	NOUN
atssr-1476	130	29	management	management	NOUN
atssr-1476	130	30	.	.	PUNCT
atssr-1476	131	1	this	this	PRON
atssr-1476	131	2	means	mean	VERB
atssr-1476	131	3	they	they	PRON
atssr-1476	131	4	help	help	VERB
atssr-1476	131	5	in	in	ADP
atssr-1476	131	6	curbing	curb	VERB
atssr-1476	131	7	earnings	earning	NOUN
atssr-1476	131	8	management	management	NOUN
atssr-1476	131	9	.	.	PUNCT
atssr-1476	132	1	ceo	ceo	NOUN
atssr-1476	132	2	duality	duality	NOUN
atssr-1476	132	3	was	be	AUX
atssr-1476	132	4	however	however	ADV
atssr-1476	132	5	found	find	VERB
atssr-1476	132	6	to	to	PART
atssr-1476	132	7	have	have	VERB
atssr-1476	132	8	a	a	DET
atssr-1476	132	9	positive	positive	ADJ
atssr-1476	132	10	effect	effect	NOUN
atssr-1476	132	11	on	on	ADP
atssr-1476	132	12	earnings	earning	NOUN
atssr-1476	132	13	management	management	NOUN
atssr-1476	132	14	.	.	PUNCT
atssr-1476	133	1	in	in	ADP
atssr-1476	133	2	line	line	NOUN
atssr-1476	133	3	with	with	ADP
atssr-1476	133	4	ownership	ownership	NOUN
atssr-1476	133	5	structure	structure	NOUN
atssr-1476	133	6	,	,	PUNCT
atssr-1476	133	7	the	the	DET
atssr-1476	133	8	study	study	NOUN
atssr-1476	133	9	concluded	conclude	VERB
atssr-1476	133	10	that	that	SCONJ
atssr-1476	133	11	the	the	DET
atssr-1476	133	12	majority	majority	NOUN
atssr-1476	133	13	shareholders	shareholder	NOUN
atssr-1476	133	14	keep	keep	VERB
atssr-1476	133	15	to	to	PART
atssr-1476	133	16	closely	closely	ADV
atssr-1476	133	17	monitor	monitor	VERB
atssr-1476	133	18	day	day	NOUN
atssr-1476	133	19	to	to	ADP
atssr-1476	133	20	day	day	NOUN
atssr-1476	133	21	activities	activity	NOUN
atssr-1476	133	22	as	as	SCONJ
atssr-1476	133	23	they	they	PRON
atssr-1476	133	24	stand	stand	VERB
atssr-1476	133	25	to	to	PART
atssr-1476	133	26	lose	lose	VERB
atssr-1476	133	27	massively	massively	ADV
atssr-1476	133	28	should	should	AUX
atssr-1476	133	29	the	the	DET
atssr-1476	133	30	management	management	NOUN
atssr-1476	133	31	engage	engage	VERB
atssr-1476	133	32	in	in	ADP
atssr-1476	133	33	any	any	DET
atssr-1476	133	34	form	form	NOUN
atssr-1476	133	35	of	of	ADP
atssr-1476	133	36	malpractice	malpractice	NOUN
atssr-1476	133	37	.	.	PUNCT
atssr-1476	134	1	accrual	accrual	ADJ
atssr-1476	134	2	-	-	PUNCT
atssr-1476	134	3	based	base	VERB
atssr-1476	134	4	versus	versus	ADP
atssr-1476	134	5	real	real	ADJ
atssr-1476	134	6	earnings	earning	NOUN
atssr-1476	134	7	management	management	NOUN
atssr-1476	134	8	;	;	PUNCT
atssr-1476	134	9	the	the	DET
atssr-1476	134	10	effect	effect	NOUN
atssr-1476	134	11	of	of	ADP
atssr-1476	134	12	ownership	ownership	NOUN
atssr-1476	134	13	structure	structure	NOUN
atssr-1476	134	14	:	:	PUNCT
atssr-1476	134	15	evidence	evidence	NOUN
atssr-1476	134	16	from	from	ADP
atssr-1476	134	17	east	east	PROPN
atssr-1476	134	18	africa	africa	PROPN
atssr-1476	134	19	.	.	PUNCT
atssr-1476	135	1	swai	swai	PROPN
atssr-1476	135	2	and	and	CCONJ
atssr-1476	135	3	mbogela	mbogela	PROPN
atssr-1476	135	4	(	(	PUNCT
atssr-1476	135	5	2016	2016	NUM
atssr-1476	135	6	)	)	PUNCT
atssr-1476	135	7	east	east	PROPN
atssr-1476	135	8	africa	africa	PROPN
atssr-1476	135	9	•	•	ADP
atssr-1476	135	10	to	to	PART
atssr-1476	135	11	examine	examine	VERB
atssr-1476	135	12	the	the	DET
atssr-1476	135	13	effect	effect	NOUN
atssr-1476	135	14	of	of	ADP
atssr-1476	135	15	ownership	ownership	NOUN
atssr-1476	135	16	concentration	concentration	NOUN
atssr-1476	135	17	on	on	ADP
atssr-1476	135	18	accrual	accrual	ADJ
atssr-1476	135	19	earnings	earning	NOUN
atssr-1476	135	20	management	management	NOUN
atssr-1476	135	21	•	•	ADP
atssr-1476	135	22	to	to	PART
atssr-1476	135	23	examine	examine	VERB
atssr-1476	135	24	the	the	DET
atssr-1476	135	25	effect	effect	NOUN
atssr-1476	135	26	of	of	ADP
atssr-1476	135	27	institutional	institutional	ADJ
atssr-1476	135	28	ownership	ownership	NOUN
atssr-1476	135	29	on	on	ADP
atssr-1476	135	30	accrual	accrual	ADJ
atssr-1476	135	31	earnings	earning	NOUN
atssr-1476	135	32	management	management	NOUN
atssr-1476	135	33	the	the	DET
atssr-1476	135	34	study	study	NOUN
atssr-1476	135	35	collected	collect	VERB
atssr-1476	135	36	data	datum	NOUN
atssr-1476	135	37	for	for	ADP
atssr-1476	135	38	the	the	DET
atssr-1476	135	39	period	period	NOUN
atssr-1476	135	40	from	from	ADP
atssr-1476	135	41	2003	2003	NUM
atssr-1476	135	42	to	to	ADP
atssr-1476	135	43	2013	2013	NUM
atssr-1476	135	44	and	and	CCONJ
atssr-1476	135	45	adopted	adopt	VERB
atssr-1476	135	46	regression	regression	NOUN
atssr-1476	135	47	analysis	analysis	NOUN
atssr-1476	135	48	to	to	PART
atssr-1476	135	49	analyze	analyze	VERB
atssr-1476	135	50	data	datum	NOUN
atssr-1476	135	51	collected	collect	VERB
atssr-1476	135	52	.	.	PUNCT
atssr-1476	136	1	this	this	PRON
atssr-1476	136	2	was	be	AUX
atssr-1476	136	3	on	on	ADP
atssr-1476	136	4	a	a	DET
atssr-1476	136	5	sample	sample	NOUN
atssr-1476	136	6	of	of	ADP
atssr-1476	136	7	44	44	NUM
atssr-1476	136	8	nonfinancial	nonfinancial	ADJ
atssr-1476	136	9	firms	firm	NOUN
atssr-1476	136	10	in	in	ADP
atssr-1476	136	11	east	east	PROPN
atssr-1476	136	12	africa	africa	PROPN
atssr-1476	136	13	.	.	PUNCT
atssr-1476	137	1	the	the	DET
atssr-1476	137	2	findings	finding	NOUN
atssr-1476	137	3	indicated	indicate	VERB
atssr-1476	137	4	significant	significant	ADJ
atssr-1476	137	5	negative	negative	ADJ
atssr-1476	137	6	effect	effect	NOUN
atssr-1476	137	7	of	of	ADP
atssr-1476	137	8	ownership	ownership	NOUN
atssr-1476	137	9	concentration	concentration	NOUN
atssr-1476	137	10	and	and	CCONJ
atssr-1476	137	11	institutional	institutional	ADJ
atssr-1476	137	12	ownership	ownership	NOUN
atssr-1476	137	13	on	on	ADP
atssr-1476	137	14	earnings	earning	NOUN
atssr-1476	137	15	management	management	NOUN
atssr-1476	137	16	.	.	PUNCT
atssr-1476	138	1	the	the	DET
atssr-1476	138	2	study	study	NOUN
atssr-1476	138	3	concluded	conclude	VERB
atssr-1476	138	4	that	that	SCONJ
atssr-1476	138	5	the	the	DET
atssr-1476	138	6	majority	majority	NOUN
atssr-1476	138	7	shareholders	shareholder	NOUN
atssr-1476	138	8	are	be	AUX
atssr-1476	138	9	keen	keen	ADJ
atssr-1476	138	10	to	to	PART
atssr-1476	138	11	effectively	effectively	ADV
atssr-1476	138	12	monitor	monitor	VERB
atssr-1476	138	13	corporate	corporate	ADJ
atssr-1476	138	14	operations	operation	NOUN
atssr-1476	138	15	to	to	PART
atssr-1476	138	16	ensure	ensure	VERB
atssr-1476	138	17	that	that	SCONJ
atssr-1476	138	18	their	their	PRON
atssr-1476	138	19	interests	interest	NOUN
atssr-1476	138	20	are	be	AUX
atssr-1476	138	21	well	well	ADV
atssr-1476	138	22	protected	protect	VERB
atssr-1476	138	23	.	.	PUNCT
atssr-1476	139	1	the	the	DET
atssr-1476	139	2	study	study	NOUN
atssr-1476	139	3	however	however	ADV
atssr-1476	139	4	indicated	indicate	VERB
atssr-1476	139	5	the	the	DET
atssr-1476	139	6	effectiveness	effectiveness	NOUN
atssr-1476	139	7	of	of	ADP
atssr-1476	139	8	this	this	DET
atssr-1476	139	9	control	control	NOUN
atssr-1476	139	10	depends	depend	VERB
atssr-1476	139	11	on	on	ADP
atssr-1476	139	12	their	their	PRON
atssr-1476	139	13	skills	skill	NOUN
atssr-1476	139	14	and	and	CCONJ
atssr-1476	139	15	experience	experience	NOUN
atssr-1476	139	16	.	.	PUNCT
atssr-1476	140	1	ownership	ownership	NOUN
atssr-1476	140	2	concentration	concentration	NOUN
atssr-1476	140	3	and	and	CCONJ
atssr-1476	140	4	earnings	earning	NOUN
atssr-1476	140	5	management	management	NOUN
atssr-1476	140	6	practice	practice	NOUN
atssr-1476	140	7	of	of	ADP
atssr-1476	140	8	nigerian	nigerian	ADJ
atssr-1476	140	9	listed	list	VERB
atssr-1476	140	10	conglomerates	conglomerate	NOUN
atssr-1476	140	11	usman	usman	PROPN
atssr-1476	140	12	and	and	CCONJ
atssr-1476	140	13	yero	yero	PROPN
atssr-1476	140	14	(	(	PUNCT
atssr-1476	140	15	2012	2012	NUM
atssr-1476	140	16	)	)	PUNCT
atssr-1476	140	17	nigeria	nigeria	PROPN
atssr-1476	140	18	•	•	ADP
atssr-1476	140	19	to	to	PART
atssr-1476	140	20	examine	examine	VERB
atssr-1476	140	21	the	the	DET
atssr-1476	140	22	effect	effect	NOUN
atssr-1476	140	23	of	of	ADP
atssr-1476	140	24	ownership	ownership	NOUN
atssr-1476	140	25	concentration	concentration	NOUN
atssr-1476	140	26	on	on	ADP
atssr-1476	140	27	earnings	earning	NOUN
atssr-1476	140	28	management	management	NOUN
atssr-1476	140	29	the	the	DET
atssr-1476	140	30	study	study	NOUN
atssr-1476	140	31	estimated	estimate	VERB
atssr-1476	140	32	panel	panel	NOUN
atssr-1476	140	33	ols	ol	NOUN
atssr-1476	140	34	collecting	collect	VERB
atssr-1476	140	35	data	datum	NOUN
atssr-1476	140	36	from	from	ADP
atssr-1476	140	37	annual	annual	ADJ
atssr-1476	140	38	reports	report	NOUN
atssr-1476	140	39	of	of	ADP
atssr-1476	140	40	the	the	DET
atssr-1476	140	41	30	30	NUM
atssr-1476	140	42	listed	list	VERB
atssr-1476	140	43	firms	firm	NOUN
atssr-1476	140	44	in	in	ADP
atssr-1476	140	45	nigeria	nigeria	PROPN
atssr-1476	140	46	for	for	ADP
atssr-1476	140	47	the	the	DET
atssr-1476	140	48	period	period	NOUN
atssr-1476	140	49	from	from	ADP
atssr-1476	140	50	2006	2006	NUM
atssr-1476	140	51	-	-	SYM
atssr-1476	140	52	2010	2010	NUM
atssr-1476	140	53	the	the	DET
atssr-1476	140	54	findings	finding	NOUN
atssr-1476	140	55	indicated	indicate	VERB
atssr-1476	140	56	a	a	DET
atssr-1476	140	57	negative	negative	ADJ
atssr-1476	140	58	effect	effect	NOUN
atssr-1476	140	59	of	of	ADP
atssr-1476	140	60	ownership	ownership	NOUN
atssr-1476	140	61	concentration	concentration	NOUN
atssr-1476	140	62	on	on	ADP
atssr-1476	140	63	earnings	earning	NOUN
atssr-1476	140	64	management	management	NOUN
atssr-1476	140	65	.	.	PUNCT
atssr-1476	141	1	the	the	DET
atssr-1476	141	2	study	study	NOUN
atssr-1476	141	3	recommends	recommend	VERB
atssr-1476	141	4	that	that	SCONJ
atssr-1476	141	5	while	while	SCONJ
atssr-1476	141	6	high	high	ADJ
atssr-1476	141	7	ownership	ownership	NOUN
atssr-1476	141	8	concentration	concentration	NOUN
atssr-1476	141	9	could	could	AUX
atssr-1476	141	10	see	see	VERB
atssr-1476	141	11	the	the	DET
atssr-1476	141	12	interests	interest	NOUN
atssr-1476	141	13	of	of	ADP
atssr-1476	141	14	the	the	DET
atssr-1476	141	15	minority	minority	NOUN
atssr-1476	141	16	shareholders	shareholder	NOUN
atssr-1476	141	17	disregarded	disregard	VERB
atssr-1476	141	18	,	,	PUNCT
atssr-1476	141	19	it	it	PRON
atssr-1476	141	20	is	be	AUX
atssr-1476	141	21	pertinent	pertinent	ADJ
atssr-1476	141	22	in	in	ADP
atssr-1476	141	23	that	that	SCONJ
atssr-1476	141	24	the	the	DET
atssr-1476	141	25	shareholders	shareholder	NOUN
atssr-1476	141	26	keep	keep	VERB
atssr-1476	141	27	close	close	ADJ
atssr-1476	141	28	watch	watch	NOUN
atssr-1476	141	29	to	to	ADP
atssr-1476	141	30	the	the	DET
atssr-1476	141	31	management	management	NOUN
atssr-1476	141	32	.	.	PUNCT
atssr-1476	142	1	ownership	ownership	NOUN
atssr-1476	142	2	structure	structure	NOUN
atssr-1476	142	3	and	and	CCONJ
atssr-1476	142	4	earnings	earning	NOUN
atssr-1476	142	5	management	management	NOUN
atssr-1476	142	6	:	:	PUNCT
atssr-1476	142	7	empirical	empirical	ADJ
atssr-1476	142	8	evidence	evidence	NOUN
atssr-1476	142	9	from	from	ADP
atssr-1476	142	10	vietnam	vietnam	PROPN
atssr-1476	142	11	nguyen	nguyen	PROPN
atssr-1476	142	12	et	et	PROPN
atssr-1476	142	13	al	al	PROPN
atssr-1476	142	14	.	.	PROPN
atssr-1476	142	15	(	(	PUNCT
atssr-1476	142	16	2021	2021	NUM
atssr-1476	142	17	)	)	PUNCT
atssr-1476	142	18	vietnam	vietnam	NOUN
atssr-1476	142	19	•	•	ADP
atssr-1476	142	20	to	to	PART
atssr-1476	142	21	examine	examine	VERB
atssr-1476	142	22	the	the	DET
atssr-1476	142	23	effect	effect	NOUN
atssr-1476	142	24	of	of	ADP
atssr-1476	142	25	ownership	ownership	NOUN
atssr-1476	142	26	concentration	concentration	NOUN
atssr-1476	142	27	on	on	ADP
atssr-1476	142	28	earnings	earning	NOUN
atssr-1476	142	29	management	management	NOUN
atssr-1476	142	30	•	•	ADP
atssr-1476	142	31	to	to	PART
atssr-1476	142	32	examine	examine	VERB
atssr-1476	142	33	the	the	DET
atssr-1476	142	34	effect	effect	NOUN
atssr-1476	142	35	of	of	ADP
atssr-1476	142	36	foreign	foreign	ADJ
atssr-1476	142	37	ownership	ownership	NOUN
atssr-1476	142	38	on	on	ADP
atssr-1476	142	39	earnings	earning	NOUN
atssr-1476	142	40	management	management	NOUN
atssr-1476	142	41	multiple	multiple	ADJ
atssr-1476	142	42	regression	regression	NOUN
atssr-1476	142	43	analysis	analysis	NOUN
atssr-1476	142	44	data	datum	NOUN
atssr-1476	142	45	;	;	PUNCT
atssr-1476	142	46	secondary	secondary	ADJ
atssr-1476	142	47	data	datum	NOUN
atssr-1476	142	48	from	from	ADP
atssr-1476	142	49	listed	list	VERB
atssr-1476	142	50	firm	firm	NOUN
atssr-1476	142	51	’s	’s	PART
atssr-1476	142	52	annual	annual	ADJ
atssr-1476	142	53	reports	report	NOUN
atssr-1476	142	54	.	.	PUNCT
atssr-1476	143	1	the	the	DET
atssr-1476	143	2	study	study	NOUN
atssr-1476	143	3	sampled	sample	VERB
atssr-1476	143	4	out	out	ADP
atssr-1476	143	5	489	489	NUM
atssr-1476	143	6	firms	firm	NOUN
atssr-1476	143	7	.	.	PUNCT
atssr-1476	144	1	discretionary	discretionary	ADJ
atssr-1476	144	2	accruals	accrual	NOUN
atssr-1476	144	3	were	be	AUX
atssr-1476	144	4	adopted	adopt	VERB
atssr-1476	144	5	as	as	ADP
atssr-1476	144	6	a	a	DET
atssr-1476	144	7	measure	measure	NOUN
atssr-1476	144	8	of	of	ADP
atssr-1476	144	9	earnings	earning	NOUN
atssr-1476	144	10	management	management	NOUN
atssr-1476	144	11	.	.	PUNCT
atssr-1476	145	1	both	both	DET
atssr-1476	145	2	managerial	managerial	ADJ
atssr-1476	145	3	and	and	CCONJ
atssr-1476	145	4	foreign	foreign	ADJ
atssr-1476	145	5	ownership	ownership	NOUN
atssr-1476	145	6	has	have	VERB
atssr-1476	145	7	a	a	DET
atssr-1476	145	8	negative	negative	ADJ
atssr-1476	145	9	effect	effect	NOUN
atssr-1476	145	10	on	on	ADP
atssr-1476	145	11	earnings	earning	NOUN
atssr-1476	145	12	management	management	NOUN
atssr-1476	145	13	.	.	PUNCT
atssr-1476	146	1	in	in	ADP
atssr-1476	146	2	other	other	ADJ
atssr-1476	146	3	words	word	NOUN
atssr-1476	146	4	,	,	PUNCT
atssr-1476	146	5	they	they	PRON
atssr-1476	146	6	help	help	VERB
atssr-1476	146	7	in	in	ADP
atssr-1476	146	8	curbing	curb	VERB
atssr-1476	146	9	earnings	earning	NOUN
atssr-1476	146	10	management	management	NOUN
atssr-1476	146	11	.	.	PUNCT
atssr-1476	147	1	the	the	DET
atssr-1476	147	2	study	study	NOUN
atssr-1476	147	3	recommends	recommend	VERB
atssr-1476	147	4	firms	firm	NOUN
atssr-1476	147	5	to	to	PART
atssr-1476	147	6	consider	consider	VERB
atssr-1476	147	7	allotting	allot	VERB
atssr-1476	147	8	shares	share	NOUN
atssr-1476	147	9	to	to	ADP
atssr-1476	147	10	the	the	DET
atssr-1476	147	11	top	top	ADJ
atssr-1476	147	12	management	management	NOUN
atssr-1476	147	13	as	as	SCONJ
atssr-1476	147	14	this	this	PRON
atssr-1476	147	15	aligns	align	VERB
atssr-1476	147	16	their	their	PRON
atssr-1476	147	17	interests	interest	NOUN
atssr-1476	147	18	with	with	ADP
atssr-1476	147	19	those	those	PRON
atssr-1476	147	20	of	of	ADP
atssr-1476	147	21	the	the	DET
atssr-1476	147	22	company	company	NOUN
atssr-1476	147	23	.	.	PUNCT
atssr-1476	148	1	they	they	PRON
atssr-1476	148	2	exercise	exercise	VERB
atssr-1476	148	3	due	due	ADJ
atssr-1476	148	4	care	care	NOUN
atssr-1476	148	5	in	in	ADP
atssr-1476	148	6	financial	financial	ADJ
atssr-1476	148	7	reporting	reporting	NOUN
atssr-1476	148	8	as	as	SCONJ
atssr-1476	148	9	any	any	DET
atssr-1476	148	10	misrepresentation	misrepresentation	NOUN
atssr-1476	148	11	would	would	AUX
atssr-1476	148	12	also	also	ADV
atssr-1476	148	13	adversely	adversely	ADV
atssr-1476	148	14	affect	affect	VERB
atssr-1476	148	15	their	their	PRON
atssr-1476	148	16	stake	stake	NOUN
atssr-1476	148	17	in	in	ADP
atssr-1476	148	18	the	the	DET
atssr-1476	148	19	entity	entity	NOUN
atssr-1476	148	20	.	.	PUNCT
atssr-1476	149	1	foreign	foreign	ADJ
atssr-1476	149	2	investors	investor	NOUN
atssr-1476	149	3	also	also	ADV
atssr-1476	149	4	come	come	VERB
atssr-1476	149	5	with	with	ADP
atssr-1476	149	6	diverse	diverse	ADJ
atssr-1476	149	7	skills	skill	NOUN
atssr-1476	149	8	and	and	CCONJ
atssr-1476	149	9	asian	asian	ADJ
atssr-1476	149	10	themes	theme	NOUN
atssr-1476	149	11	in	in	ADP
atssr-1476	149	12	social	social	ADJ
atssr-1476	149	13	sciences	science	NOUN
atssr-1476	149	14	research	research	NOUN
atssr-1476	149	15	2022	2022	NUM
atssr-1476	149	16	,	,	PUNCT
atssr-1476	149	17	vol	vol	NOUN
atssr-1476	149	18	.	.	PROPN
atssr-1476	150	1	6	6	NUM
atssr-1476	150	2	,	,	PUNCT
atssr-1476	150	3	no	no	INTJ
atssr-1476	150	4	.	.	NOUN
atssr-1476	150	5	1	1	NUM
atssr-1476	150	6	,	,	PUNCT
atssr-1476	150	7	pp	pp	ADJ
atssr-1476	150	8	.	.	PUNCT
atssr-1476	151	1	12	12	NUM
atssr-1476	151	2	-	-	SYM
atssr-1476	151	3	24	24	NUM
atssr-1476	151	4	16	16	NUM
atssr-1476	151	5	©	©	PROPN
atssr-1476	151	6	2022	2022	NUM
atssr-1476	151	7	by	by	ADP
atssr-1476	151	8	the	the	DET
atssr-1476	151	9	authors	author	NOUN
atssr-1476	151	10	;	;	PUNCT
atssr-1476	151	11	licensee	licensee	VERB
atssr-1476	151	12	online	online	ADJ
atssr-1476	151	13	academic	academic	ADJ
atssr-1476	151	14	press	press	NOUN
atssr-1476	151	15	,	,	PUNCT
atssr-1476	151	16	usa	usa	PROPN
atssr-1476	151	17	topic	topic	NOUN
atssr-1476	151	18	author	author	NOUN
atssr-1476	151	19	,	,	PUNCT
atssr-1476	151	20	year	year	NOUN
atssr-1476	151	21	,	,	PUNCT
atssr-1476	151	22	country	country	NOUN
atssr-1476	151	23	objectives	objective	VERB
atssr-1476	151	24	methodology	methodology	NOUN
atssr-1476	151	25	findings	finding	NOUN
atssr-1476	151	26	and	and	CCONJ
atssr-1476	151	27	recommendations	recommendation	NOUN
atssr-1476	151	28	expertise	expertise	NOUN
atssr-1476	151	29	critical	critical	ADJ
atssr-1476	151	30	for	for	ADP
atssr-1476	151	31	the	the	DET
atssr-1476	151	32	growth	growth	NOUN
atssr-1476	151	33	of	of	ADP
atssr-1476	151	34	an	an	DET
atssr-1476	151	35	enterprise	enterprise	NOUN
atssr-1476	151	36	far	far	ADV
atssr-1476	151	37	beyond	beyond	ADP
atssr-1476	151	38	fostering	foster	VERB
atssr-1476	151	39	accountability	accountability	NOUN
atssr-1476	151	40	and	and	CCONJ
atssr-1476	151	41	transparency	transparency	NOUN
atssr-1476	151	42	in	in	ADP
atssr-1476	151	43	financial	financial	ADJ
atssr-1476	151	44	reporting	reporting	NOUN
atssr-1476	151	45	.	.	PUNCT
atssr-1476	152	1	managerial	managerial	ADJ
atssr-1476	152	2	equity	equity	NOUN
atssr-1476	152	3	holdings	holding	NOUN
atssr-1476	152	4	and	and	CCONJ
atssr-1476	152	5	income	income	NOUN
atssr-1476	152	6	smoothing	smoothing	NOUN
atssr-1476	152	7	incentives	incentive	VERB
atssr-1476	152	8	shu	shu	PROPN
atssr-1476	152	9	and	and	CCONJ
atssr-1476	152	10	thomas	thomas	PROPN
atssr-1476	152	11	(	(	PUNCT
atssr-1476	152	12	2019	2019	NUM
atssr-1476	152	13	)	)	PUNCT
atssr-1476	152	14	china	china	PROPN
atssr-1476	152	15	•	•	ADP
atssr-1476	152	16	to	to	PART
atssr-1476	152	17	examine	examine	VERB
atssr-1476	152	18	the	the	DET
atssr-1476	152	19	effect	effect	NOUN
atssr-1476	152	20	of	of	ADP
atssr-1476	152	21	managerial	managerial	ADJ
atssr-1476	152	22	equity	equity	NOUN
atssr-1476	152	23	holdings	holding	NOUN
atssr-1476	152	24	and	and	CCONJ
atssr-1476	152	25	income	income	NOUN
atssr-1476	152	26	smoothing	smoothing	NOUN
atssr-1476	152	27	incentives	incentive	NOUN
atssr-1476	152	28	.	.	PUNCT
atssr-1476	153	1	regression	regression	VERB
atssr-1476	153	2	analysis	analysis	NOUN
atssr-1476	153	3	deductive	deductive	ADJ
atssr-1476	153	4	research	research	NOUN
atssr-1476	153	5	approach	approach	NOUN
atssr-1476	153	6	and	and	CCONJ
atssr-1476	153	7	secondary	secondary	ADJ
atssr-1476	153	8	data	datum	NOUN
atssr-1476	153	9	collected	collect	VERB
atssr-1476	153	10	from	from	ADP
atssr-1476	153	11	the	the	DET
atssr-1476	153	12	published	publish	VERB
atssr-1476	153	13	annual	annual	ADJ
atssr-1476	153	14	reports	report	NOUN
atssr-1476	153	15	(	(	PUNCT
atssr-1476	153	16	2009	2009	NUM
atssr-1476	153	17	-	-	SYM
atssr-1476	153	18	2018	2018	NUM
atssr-1476	153	19	)	)	PUNCT
atssr-1476	153	20	the	the	DET
atssr-1476	153	21	findings	finding	NOUN
atssr-1476	153	22	indicated	indicate	VERB
atssr-1476	153	23	that	that	SCONJ
atssr-1476	153	24	managerial	managerial	ADJ
atssr-1476	153	25	equity	equity	NOUN
atssr-1476	153	26	holdings	holding	NOUN
atssr-1476	153	27	help	help	VERB
atssr-1476	153	28	curb	curb	VERB
atssr-1476	153	29	income	income	NOUN
atssr-1476	153	30	smoothing	smoothing	NOUN
atssr-1476	153	31	.	.	PUNCT
atssr-1476	154	1	the	the	DET
atssr-1476	154	2	study	study	NOUN
atssr-1476	154	3	recommended	recommend	VERB
atssr-1476	154	4	that	that	SCONJ
atssr-1476	154	5	firms	firm	NOUN
atssr-1476	154	6	to	to	PART
atssr-1476	154	7	consider	consider	VERB
atssr-1476	154	8	allotting	allot	VERB
atssr-1476	154	9	shares	share	NOUN
atssr-1476	154	10	to	to	ADP
atssr-1476	154	11	top	top	ADJ
atssr-1476	154	12	management	management	NOUN
atssr-1476	154	13	.	.	PUNCT
atssr-1476	155	1	the	the	DET
atssr-1476	155	2	share	share	NOUN
atssr-1476	155	3	ownership	ownership	NOUN
atssr-1476	155	4	helps	help	VERB
atssr-1476	155	5	align	align	VERB
atssr-1476	155	6	management	management	NOUN
atssr-1476	155	7	interests	interest	NOUN
atssr-1476	155	8	with	with	ADP
atssr-1476	155	9	those	those	PRON
atssr-1476	155	10	of	of	ADP
atssr-1476	155	11	shareholders	shareholder	NOUN
atssr-1476	155	12	.	.	PUNCT
atssr-1476	156	1	the	the	DET
atssr-1476	156	2	focus	focus	NOUN
atssr-1476	156	3	is	be	AUX
atssr-1476	156	4	to	to	PART
atssr-1476	156	5	have	have	VERB
atssr-1476	156	6	the	the	DET
atssr-1476	156	7	management	management	NOUN
atssr-1476	156	8	focus	focus	NOUN
atssr-1476	156	9	at	at	ADP
atssr-1476	156	10	maximising	maximise	VERB
atssr-1476	156	11	shareholders	shareholder	NOUN
atssr-1476	156	12	’	’	PART
atssr-1476	156	13	wealth	wealth	NOUN
atssr-1476	156	14	and	and	CCONJ
atssr-1476	156	15	not	not	PART
atssr-1476	156	16	delving	delve	VERB
atssr-1476	156	17	in	in	ADP
atssr-1476	156	18	earnings	earning	NOUN
atssr-1476	156	19	management	management	NOUN
atssr-1476	156	20	which	which	PRON
atssr-1476	156	21	is	be	AUX
atssr-1476	156	22	at	at	ADP
atssr-1476	156	23	the	the	DET
atssr-1476	156	24	detriment	detriment	NOUN
atssr-1476	156	25	of	of	ADP
atssr-1476	156	26	the	the	DET
atssr-1476	156	27	shareholders	shareholder	NOUN
atssr-1476	156	28	.	.	PUNCT
atssr-1476	157	1	ownership	ownership	NOUN
atssr-1476	157	2	structure	structure	NOUN
atssr-1476	157	3	and	and	CCONJ
atssr-1476	157	4	earnings	earning	NOUN
atssr-1476	157	5	management	management	NOUN
atssr-1476	157	6	:	:	PUNCT
atssr-1476	157	7	evidence	evidence	NOUN
atssr-1476	157	8	from	from	ADP
atssr-1476	157	9	portugal	portugal	PROPN
atssr-1476	157	10	’	'	PUNCT
atssr-1476	157	11	alves	alves	PROPN
atssr-1476	157	12	(	(	PUNCT
atssr-1476	157	13	2012	2012	NUM
atssr-1476	157	14	)	)	PUNCT
atssr-1476	157	15	portugal	portugal	PROPN
atssr-1476	157	16	•	•	ADP
atssr-1476	157	17	to	to	PART
atssr-1476	157	18	examine	examine	VERB
atssr-1476	157	19	the	the	DET
atssr-1476	157	20	effect	effect	NOUN
atssr-1476	157	21	of	of	ADP
atssr-1476	157	22	managerial	managerial	ADJ
atssr-1476	157	23	ownership	ownership	NOUN
atssr-1476	157	24	on	on	ADP
atssr-1476	157	25	earnings	earning	NOUN
atssr-1476	157	26	management	management	NOUN
atssr-1476	157	27	•	•	ADP
atssr-1476	157	28	to	to	PART
atssr-1476	157	29	examine	examine	VERB
atssr-1476	157	30	the	the	DET
atssr-1476	157	31	effect	effect	NOUN
atssr-1476	157	32	of	of	ADP
atssr-1476	157	33	ownership	ownership	NOUN
atssr-1476	157	34	concentration	concentration	NOUN
atssr-1476	157	35	on	on	ADP
atssr-1476	157	36	earnings	earning	NOUN
atssr-1476	157	37	management	management	NOUN
atssr-1476	157	38	multiple	multiple	ADJ
atssr-1476	157	39	regression	regression	NOUN
atssr-1476	157	40	analysis	analysis	NOUN
atssr-1476	157	41	on	on	ADP
atssr-1476	157	42	secondary	secondary	ADJ
atssr-1476	157	43	data	datum	NOUN
atssr-1476	157	44	collected	collect	VERB
atssr-1476	157	45	from	from	ADP
atssr-1476	157	46	the	the	DET
atssr-1476	157	47	annual	annual	ADJ
atssr-1476	157	48	reports	report	NOUN
atssr-1476	157	49	for	for	ADP
atssr-1476	157	50	the	the	DET
atssr-1476	157	51	period	period	NOUN
atssr-1476	157	52	from	from	ADP
atssr-1476	157	53	2002	2002	NUM
atssr-1476	157	54	-	-	SYM
atssr-1476	157	55	2007	2007	NUM
atssr-1476	157	56	.	.	PUNCT
atssr-1476	158	1	this	this	PRON
atssr-1476	158	2	was	be	AUX
atssr-1476	158	3	on	on	ADP
atssr-1476	158	4	a	a	DET
atssr-1476	158	5	sample	sample	NOUN
atssr-1476	158	6	of	of	ADP
atssr-1476	158	7	34	34	NUM
atssr-1476	158	8	nonfinancial	nonfinancial	ADJ
atssr-1476	158	9	listed	list	VERB
atssr-1476	158	10	entities	entity	NOUN
atssr-1476	158	11	in	in	ADP
atssr-1476	158	12	portugal	portugal	PROPN
atssr-1476	158	13	.	.	PUNCT
atssr-1476	159	1	the	the	DET
atssr-1476	159	2	findings	finding	NOUN
atssr-1476	159	3	indicated	indicate	VERB
atssr-1476	159	4	that	that	SCONJ
atssr-1476	159	5	discretionary	discretionary	ADJ
atssr-1476	159	6	accruals	accrual	NOUN
atssr-1476	159	7	as	as	ADP
atssr-1476	159	8	a	a	DET
atssr-1476	159	9	proxy	proxy	NOUN
atssr-1476	159	10	for	for	ADP
atssr-1476	159	11	earnings	earning	NOUN
atssr-1476	159	12	management	management	NOUN
atssr-1476	159	13	is	be	AUX
atssr-1476	159	14	negatively	negatively	ADV
atssr-1476	159	15	related	relate	VERB
atssr-1476	159	16	both	both	PRON
atssr-1476	159	17	to	to	ADP
atssr-1476	159	18	managerial	managerial	ADJ
atssr-1476	159	19	ownership	ownership	NOUN
atssr-1476	159	20	and	and	CCONJ
atssr-1476	159	21	ownership	ownership	NOUN
atssr-1476	159	22	concentration	concentration	NOUN
atssr-1476	159	23	.	.	PUNCT
atssr-1476	160	1	this	this	PRON
atssr-1476	160	2	means	mean	VERB
atssr-1476	160	3	that	that	SCONJ
atssr-1476	160	4	both	both	DET
atssr-1476	160	5	managerial	managerial	ADJ
atssr-1476	160	6	ownership	ownership	NOUN
atssr-1476	160	7	and	and	CCONJ
atssr-1476	160	8	ownership	ownership	NOUN
atssr-1476	160	9	concentration	concentration	NOUN
atssr-1476	160	10	help	help	NOUN
atssr-1476	160	11	to	to	PART
atssr-1476	160	12	curb	curb	VERB
atssr-1476	160	13	earnings	earning	NOUN
atssr-1476	160	14	management	management	NOUN
atssr-1476	160	15	.	.	PUNCT
atssr-1476	161	1	the	the	DET
atssr-1476	161	2	study	study	NOUN
atssr-1476	161	3	recommends	recommend	VERB
atssr-1476	161	4	that	that	SCONJ
atssr-1476	161	5	firms	firm	NOUN
atssr-1476	161	6	consider	consider	VERB
atssr-1476	161	7	giving	give	VERB
atssr-1476	161	8	a	a	DET
atssr-1476	161	9	proportion	proportion	NOUN
atssr-1476	161	10	of	of	ADP
atssr-1476	161	11	ownership	ownership	NOUN
atssr-1476	161	12	of	of	ADP
atssr-1476	161	13	the	the	DET
atssr-1476	161	14	company	company	NOUN
atssr-1476	161	15	to	to	ADP
atssr-1476	161	16	the	the	DET
atssr-1476	161	17	top	top	ADJ
atssr-1476	161	18	management	management	NOUN
atssr-1476	161	19	to	to	PART
atssr-1476	161	20	enhance	enhance	VERB
atssr-1476	161	21	their	their	PRON
atssr-1476	161	22	commitment	commitment	NOUN
atssr-1476	161	23	towards	towards	ADP
atssr-1476	161	24	effective	effective	ADJ
atssr-1476	161	25	management	management	NOUN
atssr-1476	161	26	of	of	ADP
atssr-1476	161	27	shareholders	shareholder	NOUN
atssr-1476	161	28	’	’	PART
atssr-1476	161	29	wealth	wealth	NOUN
atssr-1476	161	30	and	and	CCONJ
atssr-1476	161	31	to	to	PART
atssr-1476	161	32	promote	promote	VERB
atssr-1476	161	33	financial	financial	ADJ
atssr-1476	161	34	reporting	reporting	NOUN
atssr-1476	161	35	quality	quality	NOUN
atssr-1476	161	36	.	.	PUNCT
atssr-1476	162	1	coupled	couple	VERB
atssr-1476	162	2	with	with	ADP
atssr-1476	162	3	ownership	ownership	NOUN
atssr-1476	162	4	concentration	concentration	NOUN
atssr-1476	162	5	,	,	PUNCT
atssr-1476	162	6	the	the	DET
atssr-1476	162	7	cases	case	NOUN
atssr-1476	162	8	of	of	ADP
atssr-1476	162	9	earnings	earning	NOUN
atssr-1476	162	10	management	management	NOUN
atssr-1476	162	11	are	be	AUX
atssr-1476	162	12	bound	bind	VERB
atssr-1476	162	13	to	to	PART
atssr-1476	162	14	significantly	significantly	ADV
atssr-1476	162	15	diminish	diminish	VERB
atssr-1476	162	16	.	.	PUNCT
atssr-1476	163	1	the	the	DET
atssr-1476	163	2	top	top	ADJ
atssr-1476	163	3	owners	owner	NOUN
atssr-1476	163	4	are	be	AUX
atssr-1476	163	5	keen	keen	ADJ
atssr-1476	163	6	to	to	PART
atssr-1476	163	7	effectively	effectively	ADV
atssr-1476	163	8	monitor	monitor	VERB
atssr-1476	163	9	the	the	DET
atssr-1476	163	10	firm	firm	NOUN
atssr-1476	163	11	’s	’s	PART
atssr-1476	163	12	operations	operation	NOUN
atssr-1476	163	13	and	and	CCONJ
atssr-1476	163	14	financial	financial	ADJ
atssr-1476	163	15	reporting	reporting	NOUN
atssr-1476	163	16	process	process	NOUN
atssr-1476	163	17	and	and	CCONJ
atssr-1476	163	18	this	this	PRON
atssr-1476	163	19	minimizes	minimize	VERB
atssr-1476	163	20	chances	chance	NOUN
atssr-1476	163	21	of	of	ADP
atssr-1476	163	22	management	management	NOUN
atssr-1476	163	23	manipulating	manipulate	VERB
atssr-1476	163	24	earnings	earning	NOUN
atssr-1476	163	25	to	to	PART
atssr-1476	163	26	attain	attain	VERB
atssr-1476	163	27	selfish	selfish	ADJ
atssr-1476	163	28	ends	end	NOUN
atssr-1476	163	29	such	such	ADJ
atssr-1476	163	30	as	as	ADP
atssr-1476	163	31	bonuses	bonus	NOUN
atssr-1476	163	32	.	.	PUNCT
atssr-1476	164	1	ownership	ownership	NOUN
atssr-1476	164	2	structure	structure	NOUN
atssr-1476	164	3	and	and	CCONJ
atssr-1476	164	4	earnings	earning	NOUN
atssr-1476	164	5	management	management	NOUN
atssr-1476	164	6	:	:	PUNCT
atssr-1476	164	7	evidence	evidence	NOUN
atssr-1476	164	8	from	from	ADP
atssr-1476	164	9	jordan	jordan	PROPN
atssr-1476	164	10	alzoubi	alzoubi	PROPN
atssr-1476	164	11	(	(	PUNCT
atssr-1476	164	12	2016	2016	NUM
atssr-1476	164	13	)	)	PUNCT
atssr-1476	164	14	jordan	jordan	PROPN
atssr-1476	164	15	to	to	PART
atssr-1476	164	16	examine	examine	VERB
atssr-1476	164	17	the	the	DET
atssr-1476	164	18	effect	effect	NOUN
atssr-1476	164	19	of	of	ADP
atssr-1476	164	20	insider	insider	NOUN
atssr-1476	164	21	managerial	managerial	ADJ
atssr-1476	164	22	ownership	ownership	NOUN
atssr-1476	164	23	,	,	PUNCT
atssr-1476	164	24	institutional	institutional	ADJ
atssr-1476	164	25	ownership	ownership	NOUN
atssr-1476	164	26	,	,	PUNCT
atssr-1476	164	27	external	external	ADJ
atssr-1476	164	28	blockholder	blockholder	NOUN
atssr-1476	164	29	,	,	PUNCT
atssr-1476	164	30	family	family	NOUN
atssr-1476	164	31	ownership	ownership	NOUN
atssr-1476	164	32	and	and	CCONJ
atssr-1476	164	33	foreign	foreign	ADJ
atssr-1476	164	34	ownership	ownership	NOUN
atssr-1476	164	35	on	on	ADP
atssr-1476	164	36	earnings	earning	NOUN
atssr-1476	164	37	management	management	NOUN
atssr-1476	164	38	ols	ol	NOUN
atssr-1476	164	39	and	and	CCONJ
atssr-1476	164	40	generalized	generalize	VERB
atssr-1476	164	41	least	least	ADJ
atssr-1476	164	42	squares	square	NOUN
atssr-1476	164	43	were	be	AUX
atssr-1476	164	44	adopted	adopt	VERB
atssr-1476	164	45	for	for	ADP
atssr-1476	164	46	analysis	analysis	NOUN
atssr-1476	164	47	on	on	ADP
atssr-1476	164	48	data	datum	NOUN
atssr-1476	164	49	collected	collect	VERB
atssr-1476	164	50	from	from	ADP
atssr-1476	164	51	the	the	DET
atssr-1476	164	52	annual	annual	ADJ
atssr-1476	164	53	reports	report	NOUN
atssr-1476	164	54	of	of	ADP
atssr-1476	164	55	62	62	NUM
atssr-1476	164	56	firms	firm	NOUN
atssr-1476	164	57	quoted	quote	VERB
atssr-1476	164	58	in	in	ADP
atssr-1476	164	59	amman	amman	PROPN
atssr-1476	164	60	stock	stock	PROPN
atssr-1476	164	61	exchange	exchange	PROPN
atssr-1476	164	62	.	.	PUNCT
atssr-1476	165	1	discretional	discretional	ADJ
atssr-1476	165	2	accrual	accrual	ADJ
atssr-1476	165	3	was	be	AUX
atssr-1476	165	4	used	use	VERB
atssr-1476	165	5	a	a	DET
atssr-1476	165	6	s	s	NOUN
atssr-1476	165	7	a	a	DET
atssr-1476	165	8	proxy	proxy	NOUN
atssr-1476	165	9	of	of	ADP
atssr-1476	165	10	the	the	DET
atssr-1476	165	11	findings	finding	NOUN
atssr-1476	165	12	indicated	indicate	VERB
atssr-1476	165	13	that	that	SCONJ
atssr-1476	165	14	insider	insider	NOUN
atssr-1476	165	15	managerial	managerial	ADJ
atssr-1476	165	16	ownership	ownership	NOUN
atssr-1476	165	17	,	,	PUNCT
atssr-1476	165	18	institutional	institutional	ADJ
atssr-1476	165	19	ownership	ownership	NOUN
atssr-1476	165	20	,	,	PUNCT
atssr-1476	165	21	external	external	ADJ
atssr-1476	165	22	blockholder	blockholder	NOUN
atssr-1476	165	23	,	,	PUNCT
atssr-1476	165	24	family	family	NOUN
atssr-1476	165	25	ownership	ownership	NOUN
atssr-1476	165	26	and	and	CCONJ
atssr-1476	165	27	foreign	foreign	ADJ
atssr-1476	165	28	ownership	ownership	NOUN
atssr-1476	165	29	diminish	diminish	NOUN
atssr-1476	165	30	cases	case	NOUN
atssr-1476	165	31	of	of	ADP
atssr-1476	165	32	earnings	earning	NOUN
atssr-1476	165	33	management	management	NOUN
atssr-1476	165	34	.	.	PUNCT
atssr-1476	166	1	the	the	DET
atssr-1476	166	2	study	study	NOUN
atssr-1476	166	3	recommends	recommend	VERB
atssr-1476	166	4	that	that	SCONJ
atssr-1476	166	5	these	these	DET
atssr-1476	166	6	distinct	distinct	ADJ
atssr-1476	166	7	forms	form	NOUN
atssr-1476	166	8	of	of	ADP
atssr-1476	166	9	ownership	ownership	NOUN
atssr-1476	166	10	are	be	AUX
atssr-1476	166	11	not	not	PART
atssr-1476	166	12	only	only	ADV
atssr-1476	166	13	critical	critical	ADJ
atssr-1476	166	14	in	in	ADP
atssr-1476	166	15	curbing	curb	VERB
atssr-1476	166	16	earnings	earning	NOUN
atssr-1476	166	17	management	management	NOUN
atssr-1476	166	18	but	but	CCONJ
atssr-1476	166	19	also	also	ADV
atssr-1476	166	20	in	in	ADP
atssr-1476	166	21	promoting	promote	VERB
atssr-1476	166	22	diligence	diligence	NOUN
atssr-1476	166	23	in	in	ADP
atssr-1476	166	24	investments	investment	NOUN
atssr-1476	166	25	and	and	CCONJ
atssr-1476	166	26	risk	risk	NOUN
atssr-1476	166	27	management	management	NOUN
atssr-1476	166	28	.	.	PUNCT
atssr-1476	167	1	the	the	DET
atssr-1476	167	2	study	study	NOUN
atssr-1476	167	3	asian	asian	ADJ
atssr-1476	167	4	themes	theme	NOUN
atssr-1476	167	5	in	in	ADP
atssr-1476	167	6	social	social	ADJ
atssr-1476	167	7	sciences	science	NOUN
atssr-1476	167	8	research	research	NOUN
atssr-1476	167	9	2022	2022	NUM
atssr-1476	167	10	,	,	PUNCT
atssr-1476	167	11	vol	vol	NOUN
atssr-1476	167	12	.	.	PROPN
atssr-1476	167	13	6	6	NUM
atssr-1476	167	14	,	,	PUNCT
atssr-1476	167	15	no	no	INTJ
atssr-1476	167	16	.	.	NOUN
atssr-1476	167	17	1	1	NUM
atssr-1476	167	18	,	,	PUNCT
atssr-1476	167	19	pp	pp	ADJ
atssr-1476	167	20	.	.	PUNCT
atssr-1476	168	1	12	12	NUM
atssr-1476	168	2	-	-	SYM
atssr-1476	168	3	24	24	NUM
atssr-1476	168	4	17	17	NUM
atssr-1476	168	5	©	©	PROPN
atssr-1476	168	6	2022	2022	NUM
atssr-1476	168	7	by	by	ADP
atssr-1476	168	8	the	the	DET
atssr-1476	168	9	authors	author	NOUN
atssr-1476	168	10	;	;	PUNCT
atssr-1476	168	11	licensee	licensee	VERB
atssr-1476	168	12	online	online	ADJ
atssr-1476	168	13	academic	academic	ADJ
atssr-1476	168	14	press	press	NOUN
atssr-1476	168	15	,	,	PUNCT
atssr-1476	168	16	usa	usa	PROPN
atssr-1476	168	17	topic	topic	NOUN
atssr-1476	168	18	author	author	NOUN
atssr-1476	168	19	,	,	PUNCT
atssr-1476	168	20	year	year	NOUN
atssr-1476	168	21	,	,	PUNCT
atssr-1476	168	22	country	country	NOUN
atssr-1476	168	23	objectives	objective	VERB
atssr-1476	168	24	methodology	methodology	NOUN
atssr-1476	168	25	findings	finding	NOUN
atssr-1476	168	26	and	and	CCONJ
atssr-1476	168	27	recommendations	recommendation	NOUN
atssr-1476	168	28	earnings	earning	NOUN
atssr-1476	168	29	management	management	NOUN
atssr-1476	168	30	recommends	recommend	VERB
atssr-1476	168	31	that	that	SCONJ
atssr-1476	168	32	investors	investor	NOUN
atssr-1476	168	33	should	should	AUX
atssr-1476	168	34	consider	consider	VERB
atssr-1476	168	35	firms	firm	NOUN
atssr-1476	168	36	with	with	ADP
atssr-1476	168	37	institutional	institutional	ADJ
atssr-1476	168	38	investors	investor	NOUN
atssr-1476	168	39	representation	representation	NOUN
atssr-1476	168	40	in	in	ADP
atssr-1476	168	41	the	the	DET
atssr-1476	168	42	board	board	NOUN
atssr-1476	168	43	as	as	ADP
atssr-1476	168	44	such	such	ADJ
atssr-1476	168	45	deploy	deploy	VERB
atssr-1476	168	46	their	their	PRON
atssr-1476	168	47	experience	experience	NOUN
atssr-1476	168	48	and	and	CCONJ
atssr-1476	168	49	knowledge	knowledge	NOUN
atssr-1476	168	50	to	to	PART
atssr-1476	168	51	protect	protect	VERB
atssr-1476	168	52	the	the	DET
atssr-1476	168	53	interests	interest	NOUN
atssr-1476	168	54	of	of	ADP
atssr-1476	168	55	all	all	DET
atssr-1476	168	56	shareholders	shareholder	NOUN
atssr-1476	168	57	.	.	PUNCT
atssr-1476	169	1	the	the	DET
atssr-1476	169	2	effect	effect	NOUN
atssr-1476	169	3	of	of	ADP
atssr-1476	169	4	the	the	DET
atssr-1476	169	5	ownership	ownership	NOUN
atssr-1476	169	6	concentration	concentration	NOUN
atssr-1476	169	7	on	on	ADP
atssr-1476	169	8	earnings	earning	NOUN
atssr-1476	169	9	management	management	NOUN
atssr-1476	169	10	.	.	PUNCT
atssr-1476	170	1	empirical	empirical	ADJ
atssr-1476	170	2	evidence	evidence	NOUN
atssr-1476	170	3	from	from	ADP
atssr-1476	170	4	the	the	DET
atssr-1476	170	5	italian	italian	ADJ
atssr-1476	170	6	context	context	NOUN
atssr-1476	170	7	grimaldi	grimaldi	PROPN
atssr-1476	170	8	and	and	CCONJ
atssr-1476	170	9	muserra	muserra	PROPN
atssr-1476	170	10	(	(	PUNCT
atssr-1476	170	11	2017	2017	NUM
atssr-1476	170	12	)	)	PUNCT
atssr-1476	170	13	italy	italy	PROPN
atssr-1476	170	14	•	•	ADP
atssr-1476	170	15	to	to	PART
atssr-1476	170	16	examine	examine	VERB
atssr-1476	170	17	the	the	DET
atssr-1476	170	18	effect	effect	NOUN
atssr-1476	170	19	of	of	ADP
atssr-1476	170	20	ownership	ownership	NOUN
atssr-1476	170	21	concentration	concentration	NOUN
atssr-1476	170	22	on	on	ADP
atssr-1476	170	23	earnings	earning	NOUN
atssr-1476	170	24	management	management	NOUN
atssr-1476	170	25	multiple	multiple	ADJ
atssr-1476	170	26	regression	regression	NOUN
atssr-1476	170	27	analysis	analysis	NOUN
atssr-1476	170	28	of	of	ADP
atssr-1476	170	29	secondary	secondary	ADJ
atssr-1476	170	30	data	datum	NOUN
atssr-1476	170	31	collected	collect	VERB
atssr-1476	170	32	for	for	ADP
atssr-1476	170	33	the	the	DET
atssr-1476	170	34	period	period	NOUN
atssr-1476	170	35	2011	2011	NUM
atssr-1476	170	36	to	to	ADP
atssr-1476	170	37	2013	2013	NUM
atssr-1476	170	38	.	.	PUNCT
atssr-1476	171	1	this	this	PRON
atssr-1476	171	2	was	be	AUX
atssr-1476	171	3	on	on	ADP
atssr-1476	171	4	a	a	DET
atssr-1476	171	5	sample	sample	NOUN
atssr-1476	171	6	of	of	ADP
atssr-1476	171	7	300	300	NUM
atssr-1476	171	8	nonfinancial	nonfinancial	NOUN
atssr-1476	171	9	listed	list	VERB
atssr-1476	171	10	in	in	ADP
atssr-1476	171	11	italy	italy	PROPN
atssr-1476	171	12	.	.	PUNCT
atssr-1476	172	1	the	the	DET
atssr-1476	172	2	study	study	NOUN
atssr-1476	172	3	findings	finding	NOUN
atssr-1476	172	4	indicated	indicate	VERB
atssr-1476	172	5	that	that	SCONJ
atssr-1476	172	6	ownership	ownership	NOUN
atssr-1476	172	7	concentration	concentration	NOUN
atssr-1476	172	8	has	have	VERB
atssr-1476	172	9	a	a	DET
atssr-1476	172	10	negative	negative	ADJ
atssr-1476	172	11	effect	effect	NOUN
atssr-1476	172	12	on	on	ADP
atssr-1476	172	13	real	real	ADJ
atssr-1476	172	14	earnings	earning	NOUN
atssr-1476	172	15	management	management	NOUN
atssr-1476	172	16	.	.	PUNCT
atssr-1476	173	1	the	the	DET
atssr-1476	173	2	majority	majority	NOUN
atssr-1476	173	3	shareholders	shareholder	NOUN
atssr-1476	173	4	are	be	AUX
atssr-1476	173	5	keen	keen	ADJ
atssr-1476	173	6	to	to	PART
atssr-1476	173	7	effectively	effectively	ADV
atssr-1476	173	8	monitor	monitor	VERB
atssr-1476	173	9	corporate	corporate	ADJ
atssr-1476	173	10	operations	operation	NOUN
atssr-1476	173	11	to	to	PART
atssr-1476	173	12	ensure	ensure	VERB
atssr-1476	173	13	that	that	SCONJ
atssr-1476	173	14	their	their	PRON
atssr-1476	173	15	interests	interest	NOUN
atssr-1476	173	16	are	be	AUX
atssr-1476	173	17	well	well	ADV
atssr-1476	173	18	protected	protect	VERB
atssr-1476	173	19	.	.	PUNCT
atssr-1476	174	1	however	however	ADV
atssr-1476	174	2	,	,	PUNCT
atssr-1476	174	3	the	the	DET
atssr-1476	174	4	study	study	NOUN
atssr-1476	174	5	concludes	conclude	VERB
atssr-1476	174	6	that	that	SCONJ
atssr-1476	174	7	high	high	ADJ
atssr-1476	174	8	level	level	NOUN
atssr-1476	174	9	of	of	ADP
atssr-1476	174	10	ownership	ownership	NOUN
atssr-1476	174	11	concentration	concentration	NOUN
atssr-1476	174	12	could	could	AUX
atssr-1476	174	13	see	see	VERB
atssr-1476	174	14	the	the	DET
atssr-1476	174	15	interests	interest	NOUN
atssr-1476	174	16	of	of	ADP
atssr-1476	174	17	the	the	DET
atssr-1476	174	18	minority	minority	NOUN
atssr-1476	174	19	shareholders	shareholder	NOUN
atssr-1476	174	20	disregarded	disregard	VERB
atssr-1476	174	21	.	.	PUNCT
atssr-1476	175	1	the	the	DET
atssr-1476	175	2	relationship	relationship	NOUN
atssr-1476	175	3	between	between	ADP
atssr-1476	175	4	equity	equity	NOUN
atssr-1476	175	5	ownership	ownership	NOUN
atssr-1476	175	6	concentration	concentration	NOUN
atssr-1476	175	7	and	and	CCONJ
atssr-1476	175	8	earnings	earning	NOUN
atssr-1476	175	9	quality	quality	NOUN
atssr-1476	175	10	:	:	PUNCT
atssr-1476	175	11	evidence	evidence	NOUN
atssr-1476	175	12	from	from	ADP
atssr-1476	175	13	brazil	brazil	PROPN
atssr-1476	175	14	sousa	sousa	PROPN
atssr-1476	175	15	and	and	CCONJ
atssr-1476	175	16	galdi	galdi	PROPN
atssr-1476	175	17	(	(	PUNCT
atssr-1476	175	18	2016	2016	NUM
atssr-1476	175	19	)	)	PUNCT
atssr-1476	175	20	brazil	brazil	PROPN
atssr-1476	175	21	•	•	ADP
atssr-1476	175	22	to	to	PART
atssr-1476	175	23	examine	examine	VERB
atssr-1476	175	24	influence	influence	NOUN
atssr-1476	175	25	of	of	ADP
atssr-1476	175	26	ownership	ownership	NOUN
atssr-1476	175	27	concentration	concentration	NOUN
atssr-1476	175	28	on	on	ADP
atssr-1476	175	29	earnings	earning	NOUN
atssr-1476	175	30	quality	quality	NOUN
atssr-1476	175	31	of	of	ADP
atssr-1476	175	32	brazilian	brazilian	ADJ
atssr-1476	175	33	firms	firm	NOUN
atssr-1476	175	34	regression	regression	VERB
atssr-1476	175	35	analysis	analysis	NOUN
atssr-1476	175	36	datasecondary	datasecondary	ADJ
atssr-1476	175	37	data	datum	NOUN
atssr-1476	175	38	from	from	ADP
atssr-1476	175	39	annual	annual	ADJ
atssr-1476	175	40	reports	report	NOUN
atssr-1476	175	41	for	for	ADP
atssr-1476	175	42	the	the	DET
atssr-1476	175	43	period	period	NOUN
atssr-1476	175	44	from	from	ADP
atssr-1476	175	45	1994	1994	NUM
atssr-1476	175	46	-	-	SYM
atssr-1476	175	47	2014	2014	NUM
atssr-1476	175	48	.	.	PUNCT
atssr-1476	176	1	the	the	DET
atssr-1476	176	2	findings	finding	NOUN
atssr-1476	176	3	indicated	indicate	VERB
atssr-1476	176	4	an	an	DET
atssr-1476	176	5	insignificant	insignificant	ADJ
atssr-1476	176	6	effect	effect	NOUN
atssr-1476	176	7	of	of	ADP
atssr-1476	176	8	ownership	ownership	NOUN
atssr-1476	176	9	concentration	concentration	NOUN
atssr-1476	176	10	on	on	ADP
atssr-1476	176	11	earnings	earning	NOUN
atssr-1476	176	12	management	management	NOUN
atssr-1476	176	13	in	in	ADP
atssr-1476	176	14	listed	list	VERB
atssr-1476	176	15	entities	entity	NOUN
atssr-1476	176	16	in	in	ADP
atssr-1476	176	17	brazil	brazil	PROPN
atssr-1476	176	18	.	.	PUNCT
atssr-1476	177	1	this	this	PRON
atssr-1476	177	2	was	be	AUX
atssr-1476	177	3	in	in	ADP
atssr-1476	177	4	tandem	tandem	NOUN
atssr-1476	177	5	with	with	ADP
atssr-1476	177	6	demand	demand	NOUN
atssr-1476	177	7	paradigm	paradigm	NOUN
atssr-1476	177	8	which	which	PRON
atssr-1476	177	9	holds	hold	VERB
atssr-1476	177	10	that	that	SCONJ
atssr-1476	177	11	earnings	earning	NOUN
atssr-1476	177	12	are	be	AUX
atssr-1476	177	13	more	more	ADV
atssr-1476	177	14	reliable	reliable	ADJ
atssr-1476	177	15	and	and	CCONJ
atssr-1476	177	16	consistent	consistent	ADJ
atssr-1476	177	17	when	when	SCONJ
atssr-1476	177	18	the	the	DET
atssr-1476	177	19	ownership	ownership	NOUN
atssr-1476	177	20	is	be	AUX
atssr-1476	177	21	dispersed	disperse	VERB
atssr-1476	177	22	.	.	PUNCT
atssr-1476	178	1	corporate	corporate	ADJ
atssr-1476	178	2	governance	governance	NOUN
atssr-1476	178	3	,	,	PUNCT
atssr-1476	178	4	firm	firm	ADJ
atssr-1476	178	5	characteristics	characteristic	NOUN
atssr-1476	178	6	,	,	PUNCT
atssr-1476	178	7	and	and	CCONJ
atssr-1476	178	8	earnings	earning	NOUN
atssr-1476	178	9	management	management	NOUN
atssr-1476	178	10	in	in	ADP
atssr-1476	178	11	an	an	DET
atssr-1476	178	12	emerging	emerge	VERB
atssr-1476	178	13	economy	economy	NOUN
atssr-1476	178	14	waweru	waweru	PROPN
atssr-1476	178	15	and	and	CCONJ
atssr-1476	178	16	riro	riro	PROPN
atssr-1476	178	17	(	(	PUNCT
atssr-1476	178	18	2013	2013	NUM
atssr-1476	178	19	)	)	PUNCT
atssr-1476	178	20	.	.	PUNCT
atssr-1476	179	1	kenya	kenya	PROPN
atssr-1476	179	2	•	•	ADP
atssr-1476	179	3	to	to	PART
atssr-1476	179	4	examine	examine	VERB
atssr-1476	179	5	the	the	DET
atssr-1476	179	6	effect	effect	NOUN
atssr-1476	179	7	of	of	ADP
atssr-1476	179	8	ownership	ownership	NOUN
atssr-1476	179	9	structure	structure	NOUN
atssr-1476	179	10	,	,	PUNCT
atssr-1476	179	11	independence	independence	NOUN
atssr-1476	179	12	of	of	ADP
atssr-1476	179	13	the	the	DET
atssr-1476	179	14	audit	audit	NOUN
atssr-1476	179	15	committee	committee	NOUN
atssr-1476	179	16	and	and	CCONJ
atssr-1476	179	17	board	board	NOUN
atssr-1476	179	18	composition	composition	NOUN
atssr-1476	179	19	)	)	PUNCT
atssr-1476	179	20	and	and	CCONJ
atssr-1476	179	21	firm	firm	ADJ
atssr-1476	179	22	specific	specific	ADJ
atssr-1476	179	23	characteristics	characteristic	NOUN
atssr-1476	179	24	(	(	PUNCT
atssr-1476	179	25	firm	firm	ADJ
atssr-1476	179	26	size	size	NOUN
atssr-1476	179	27	,	,	PUNCT
atssr-1476	179	28	firm	firm	ADJ
atssr-1476	179	29	performance	performance	NOUN
atssr-1476	179	30	,	,	PUNCT
atssr-1476	179	31	leverage	leverage	NOUN
atssr-1476	179	32	)	)	PUNCT
atssr-1476	179	33	on	on	ADP
atssr-1476	179	34	earnings	earning	NOUN
atssr-1476	179	35	management	management	NOUN
atssr-1476	179	36	by	by	ADP
atssr-1476	179	37	kenyan	kenyan	ADJ
atssr-1476	179	38	listed	list	VERB
atssr-1476	179	39	firms	firm	NOUN
atssr-1476	179	40	.	.	PUNCT
atssr-1476	180	1	ols	ol	NOUN
atssr-1476	180	2	regression	regression	VERB
atssr-1476	180	3	analysis	analysis	NOUN
atssr-1476	180	4	earnings	earning	NOUN
atssr-1476	180	5	management	management	NOUN
atssr-1476	180	6	discretionary	discretionary	ADJ
atssr-1476	180	7	accruals	accrual	NOUN
atssr-1476	180	8	.	.	PUNCT
atssr-1476	181	1	datasecondary	datasecondary	ADJ
atssr-1476	181	2	data	datum	NOUN
atssr-1476	181	3	from	from	ADP
atssr-1476	181	4	annual	annual	ADJ
atssr-1476	181	5	reports	report	NOUN
atssr-1476	181	6	on	on	ADP
atssr-1476	181	7	a	a	DET
atssr-1476	181	8	sample	sample	NOUN
atssr-1476	181	9	of	of	ADP
atssr-1476	181	10	37	37	NUM
atssr-1476	181	11	listed	list	VERB
atssr-1476	181	12	firms	firm	NOUN
atssr-1476	181	13	in	in	ADP
atssr-1476	181	14	nse	nse	NOUN
atssr-1476	181	15	,	,	PUNCT
atssr-1476	181	16	kenya	kenya	PROPN
atssr-1476	181	17	.	.	PUNCT
atssr-1476	182	1	all	all	DET
atssr-1476	182	2	the	the	DET
atssr-1476	182	3	components	component	NOUN
atssr-1476	182	4	of	of	ADP
atssr-1476	182	5	corporate	corporate	ADJ
atssr-1476	182	6	governance	governance	NOUN
atssr-1476	182	7	were	be	AUX
atssr-1476	182	8	found	find	VERB
atssr-1476	182	9	to	to	PART
atssr-1476	182	10	curb	curb	VERB
atssr-1476	182	11	cases	case	NOUN
atssr-1476	182	12	of	of	ADP
atssr-1476	182	13	earnings	earning	NOUN
atssr-1476	182	14	management	management	NOUN
atssr-1476	182	15	.	.	PUNCT
atssr-1476	183	1	for	for	ADP
atssr-1476	183	2	firm	firm	ADJ
atssr-1476	183	3	specific	specific	ADJ
atssr-1476	183	4	characteristics	characteristic	NOUN
atssr-1476	183	5	only	only	ADV
atssr-1476	183	6	,	,	PUNCT
atssr-1476	183	7	leverage	leverage	NOUN
atssr-1476	183	8	was	be	AUX
atssr-1476	183	9	found	find	VERB
atssr-1476	183	10	to	to	PART
atssr-1476	183	11	have	have	VERB
atssr-1476	183	12	a	a	DET
atssr-1476	183	13	significant	significant	ADJ
atssr-1476	183	14	effect	effect	NOUN
atssr-1476	183	15	and	and	CCONJ
atssr-1476	183	16	specifically	specifically	ADV
atssr-1476	183	17	positive	positive	ADJ
atssr-1476	183	18	effect	effect	NOUN
atssr-1476	183	19	on	on	ADP
atssr-1476	183	20	earnings	earning	NOUN
atssr-1476	183	21	management	management	NOUN
atssr-1476	183	22	.	.	PUNCT
atssr-1476	184	1	this	this	PRON
atssr-1476	184	2	means	mean	VERB
atssr-1476	184	3	firms	firm	NOUN
atssr-1476	184	4	with	with	ADP
atssr-1476	184	5	high	high	ADJ
atssr-1476	184	6	leverage	leverage	NOUN
atssr-1476	184	7	are	be	AUX
atssr-1476	184	8	more	more	ADV
atssr-1476	184	9	likely	likely	ADJ
atssr-1476	184	10	to	to	PART
atssr-1476	184	11	manipulate	manipulate	VERB
atssr-1476	184	12	earnings	earning	NOUN
atssr-1476	184	13	.	.	PUNCT
atssr-1476	185	1	the	the	DET
atssr-1476	185	2	study	study	NOUN
atssr-1476	185	3	recommends	recommend	VERB
atssr-1476	185	4	the	the	DET
atssr-1476	185	5	need	need	NOUN
atssr-1476	185	6	for	for	ADP
atssr-1476	185	7	a	a	DET
atssr-1476	185	8	strong	strong	ADJ
atssr-1476	185	9	independent	independent	ADJ
atssr-1476	185	10	board	board	NOUN
atssr-1476	185	11	and	and	CCONJ
atssr-1476	185	12	representation	representation	NOUN
atssr-1476	185	13	of	of	ADP
atssr-1476	185	14	institutional	institutional	ADJ
atssr-1476	185	15	shareholders	shareholder	NOUN
atssr-1476	185	16	in	in	ADP
atssr-1476	185	17	the	the	DET
atssr-1476	185	18	board	board	NOUN
atssr-1476	185	19	to	to	PART
atssr-1476	185	20	provide	provide	VERB
atssr-1476	185	21	quality	quality	NOUN
atssr-1476	185	22	oversight	oversight	NOUN
atssr-1476	185	23	to	to	ADP
atssr-1476	185	24	the	the	DET
atssr-1476	185	25	management	management	NOUN
atssr-1476	185	26	.	.	PUNCT
atssr-1476	186	1	the	the	DET
atssr-1476	186	2	study	study	NOUN
atssr-1476	186	3	further	far	ADV
atssr-1476	186	4	recommends	recommend	VERB
atssr-1476	186	5	a	a	DET
atssr-1476	186	6	board	board	NOUN
atssr-1476	186	7	with	with	ADP
atssr-1476	186	8	diverse	diverse	ADJ
atssr-1476	186	9	skills	skill	NOUN
atssr-1476	186	10	and	and	CCONJ
atssr-1476	186	11	experience	experience	NOUN
atssr-1476	186	12	beyond	beyond	ADP
atssr-1476	186	13	having	have	VERB
atssr-1476	186	14	high	high	ADJ
atssr-1476	186	15	ownership	ownership	NOUN
atssr-1476	186	16	concentration	concentration	NOUN
atssr-1476	186	17	and	and	CCONJ
atssr-1476	186	18	institutional	institutional	ADJ
atssr-1476	186	19	investors	investor	NOUN
atssr-1476	186	20	.	.	PUNCT
atssr-1476	187	1	such	such	DET
atssr-1476	187	2	a	a	DET
atssr-1476	187	3	board	board	NOUN
atssr-1476	187	4	is	be	AUX
atssr-1476	187	5	able	able	ADJ
atssr-1476	187	6	to	to	PART
atssr-1476	187	7	put	put	VERB
atssr-1476	187	8	up	up	ADP
atssr-1476	187	9	strong	strong	ADJ
atssr-1476	187	10	internal	internal	ADJ
atssr-1476	187	11	controls	control	NOUN
atssr-1476	187	12	that	that	PRON
atssr-1476	187	13	seal	seal	NOUN
atssr-1476	187	14	loopholes	loophole	NOUN
atssr-1476	187	15	that	that	PRON
atssr-1476	187	16	are	be	AUX
atssr-1476	187	17	normally	normally	ADV
atssr-1476	187	18	exploited	exploit	VERB
atssr-1476	187	19	by	by	ADP
atssr-1476	187	20	the	the	DET
atssr-1476	187	21	management	management	NOUN
atssr-1476	187	22	to	to	PART
atssr-1476	187	23	manipulate	manipulate	VERB
atssr-1476	187	24	earnings	earning	NOUN
atssr-1476	187	25	.	.	PUNCT
atssr-1476	188	1	the	the	DET
atssr-1476	188	2	impact	impact	NOUN
atssr-1476	188	3	of	of	ADP
atssr-1476	188	4	corporate	corporate	ADJ
atssr-1476	188	5	governance	governance	NOUN
atssr-1476	188	6	code	code	NOUN
atssr-1476	188	7	on	on	ADP
atssr-1476	188	8	earnings	earning	NOUN
atssr-1476	188	9	management	management	NOUN
atssr-1476	188	10	in	in	ADP
atssr-1476	188	11	listed	list	VERB
atssr-1476	188	12	non	non	ADJ
atssr-1476	188	13	-	-	ADJ
atssr-1476	188	14	financial	financial	ADJ
atssr-1476	188	15	firms	firm	NOUN
atssr-1476	188	16	:	:	PUNCT
atssr-1476	188	17	evidence	evidence	NOUN
atssr-1476	188	18	from	from	ADP
atssr-1476	188	19	kenya	kenya	PROPN
atssr-1476	188	20	outa	outa	INTJ
atssr-1476	188	21	et	et	PROPN
atssr-1476	188	22	al	al	PROPN
atssr-1476	188	23	.	.	PROPN
atssr-1476	189	1	(	(	PUNCT
atssr-1476	189	2	2017	2017	NUM
atssr-1476	189	3	)	)	PUNCT
atssr-1476	189	4	kenya	kenya	NOUN
atssr-1476	189	5	•	•	ADP
atssr-1476	189	6	to	to	PART
atssr-1476	189	7	examine	examine	VERB
atssr-1476	189	8	the	the	DET
atssr-1476	189	9	effect	effect	NOUN
atssr-1476	189	10	of	of	ADP
atssr-1476	189	11	corporate	corporate	ADJ
atssr-1476	189	12	governance	governance	NOUN
atssr-1476	189	13	on	on	ADP
atssr-1476	189	14	earnings	earning	NOUN
atssr-1476	189	15	management	management	NOUN
atssr-1476	189	16	regression	regression	NOUN
atssr-1476	189	17	analysis	analysis	NOUN
atssr-1476	189	18	on	on	ADP
atssr-1476	189	19	data	datum	NOUN
atssr-1476	189	20	collected	collect	VERB
atssr-1476	189	21	for	for	ADP
atssr-1476	189	22	the	the	DET
atssr-1476	189	23	period	period	NOUN
atssr-1476	189	24	from	from	ADP
atssr-1476	189	25	2005	2005	NUM
atssr-1476	189	26	to	to	ADP
atssr-1476	189	27	2014	2014	NUM
atssr-1476	189	28	;	;	PUNCT
atssr-1476	189	29	338	338	NUM
atssr-1476	189	30	-	-	PUNCT
atssr-1476	189	31	firm	firm	ADJ
atssr-1476	189	32	annual	annual	ADJ
atssr-1476	189	33	observations	observation	NOUN
atssr-1476	189	34	.	.	PUNCT
atssr-1476	190	1	corporate	corporate	ADJ
atssr-1476	190	2	governance	governance	NOUN
atssr-1476	190	3	the	the	DET
atssr-1476	190	4	findings	finding	NOUN
atssr-1476	190	5	indicated	indicate	VERB
atssr-1476	190	6	corporate	corporate	ADJ
atssr-1476	190	7	governance	governance	NOUN
atssr-1476	190	8	as	as	SCONJ
atssr-1476	190	9	indicated	indicate	VERB
atssr-1476	190	10	by	by	ADP
atssr-1476	190	11	corporate	corporate	ADJ
atssr-1476	190	12	governance	governance	NOUN
atssr-1476	190	13	index	index	NOUN
atssr-1476	190	14	(	(	PUNCT
atssr-1476	190	15	cgi	cgi	NOUN
atssr-1476	190	16	)	)	PUNCT
atssr-1476	190	17	has	have	VERB
atssr-1476	190	18	no	no	DET
atssr-1476	190	19	significant	significant	ADJ
atssr-1476	190	20	effect	effect	NOUN
atssr-1476	190	21	on	on	ADP
atssr-1476	190	22	earnings	earning	NOUN
atssr-1476	190	23	management	management	NOUN
atssr-1476	190	24	.	.	PUNCT
atssr-1476	191	1	however	however	ADV
atssr-1476	191	2	,	,	PUNCT
atssr-1476	191	3	the	the	DET
atssr-1476	191	4	study	study	NOUN
atssr-1476	191	5	recommends	recommend	VERB
atssr-1476	191	6	the	the	DET
atssr-1476	191	7	need	need	NOUN
atssr-1476	191	8	to	to	PART
atssr-1476	191	9	have	have	AUX
atssr-1476	191	10	an	an	DET
atssr-1476	191	11	independent	independent	ADJ
atssr-1476	191	12	board	board	NOUN
atssr-1476	191	13	with	with	ADP
atssr-1476	191	14	asian	asian	ADJ
atssr-1476	191	15	themes	theme	NOUN
atssr-1476	191	16	in	in	ADP
atssr-1476	191	17	social	social	ADJ
atssr-1476	191	18	sciences	science	NOUN
atssr-1476	191	19	research	research	NOUN
atssr-1476	191	20	2022	2022	NUM
atssr-1476	191	21	,	,	PUNCT
atssr-1476	191	22	vol	vol	NOUN
atssr-1476	191	23	.	.	PROPN
atssr-1476	191	24	6	6	NUM
atssr-1476	191	25	,	,	PUNCT
atssr-1476	191	26	no	no	INTJ
atssr-1476	191	27	.	.	NOUN
atssr-1476	191	28	1	1	NUM
atssr-1476	191	29	,	,	PUNCT
atssr-1476	191	30	pp	pp	ADJ
atssr-1476	191	31	.	.	PUNCT
atssr-1476	192	1	12	12	NUM
atssr-1476	192	2	-	-	SYM
atssr-1476	192	3	24	24	NUM
atssr-1476	192	4	18	18	NUM
atssr-1476	192	5	©	©	PROPN
atssr-1476	192	6	2022	2022	NUM
atssr-1476	192	7	by	by	ADP
atssr-1476	192	8	the	the	DET
atssr-1476	192	9	authors	author	NOUN
atssr-1476	192	10	;	;	PUNCT
atssr-1476	192	11	licensee	licensee	VERB
atssr-1476	192	12	online	online	ADJ
atssr-1476	192	13	academic	academic	ADJ
atssr-1476	192	14	press	press	NOUN
atssr-1476	192	15	,	,	PUNCT
atssr-1476	192	16	usa	usa	PROPN
atssr-1476	192	17	topic	topic	NOUN
atssr-1476	192	18	author	author	NOUN
atssr-1476	192	19	,	,	PUNCT
atssr-1476	192	20	year	year	NOUN
atssr-1476	192	21	,	,	PUNCT
atssr-1476	192	22	country	country	NOUN
atssr-1476	192	23	objectives	objective	VERB
atssr-1476	192	24	methodology	methodology	NOUN
atssr-1476	192	25	findings	finding	NOUN
atssr-1476	192	26	and	and	CCONJ
atssr-1476	192	27	recommendations	recommendation	NOUN
atssr-1476	192	28	index	index	NOUN
atssr-1476	192	29	used	use	VERB
atssr-1476	192	30	as	as	ADP
atssr-1476	192	31	a	a	DET
atssr-1476	192	32	proxy	proxy	NOUN
atssr-1476	192	33	of	of	ADP
atssr-1476	192	34	corporate	corporate	ADJ
atssr-1476	192	35	governance	governance	NOUN
atssr-1476	192	36	.	.	PUNCT
atssr-1476	193	1	requisite	requisite	ADJ
atssr-1476	193	2	experience	experience	NOUN
atssr-1476	193	3	and	and	CCONJ
atssr-1476	193	4	skills	skill	NOUN
atssr-1476	193	5	to	to	PART
atssr-1476	193	6	provide	provide	VERB
atssr-1476	193	7	quality	quality	NOUN
atssr-1476	193	8	oversight	oversight	NOUN
atssr-1476	193	9	to	to	ADP
atssr-1476	193	10	the	the	DET
atssr-1476	193	11	management	management	NOUN
atssr-1476	193	12	.	.	PUNCT
atssr-1476	194	1	further	far	ADV
atssr-1476	194	2	,	,	PUNCT
atssr-1476	194	3	the	the	DET
atssr-1476	194	4	study	study	NOUN
atssr-1476	194	5	underscores	underscore	VERB
atssr-1476	194	6	the	the	DET
atssr-1476	194	7	need	need	NOUN
atssr-1476	194	8	for	for	SCONJ
atssr-1476	194	9	institutional	institutional	ADJ
atssr-1476	194	10	shareholders	shareholder	NOUN
atssr-1476	194	11	to	to	PART
atssr-1476	194	12	closely	closely	ADV
atssr-1476	194	13	monitor	monitor	VERB
atssr-1476	194	14	corporate	corporate	ADJ
atssr-1476	194	15	operations	operation	NOUN
atssr-1476	194	16	to	to	PART
atssr-1476	194	17	quickly	quickly	ADV
atssr-1476	194	18	spot	spot	VERB
atssr-1476	194	19	any	any	DET
atssr-1476	194	20	incontinences	incontinence	NOUN
atssr-1476	194	21	in	in	ADP
atssr-1476	194	22	the	the	DET
atssr-1476	194	23	financial	financial	ADJ
atssr-1476	194	24	reporting	reporting	NOUN
atssr-1476	194	25	that	that	PRON
atssr-1476	194	26	could	could	AUX
atssr-1476	194	27	be	be	AUX
atssr-1476	194	28	a	a	DET
atssr-1476	194	29	pointer	pointer	NOUN
atssr-1476	194	30	to	to	ADP
atssr-1476	194	31	cases	case	NOUN
atssr-1476	194	32	of	of	ADP
atssr-1476	194	33	earnings	earning	NOUN
atssr-1476	194	34	manipulation	manipulation	NOUN
atssr-1476	194	35	.	.	PUNCT
atssr-1476	195	1	monitoring	monitor	VERB
atssr-1476	195	2	earnings	earning	NOUN
atssr-1476	195	3	management	management	NOUN
atssr-1476	195	4	in	in	ADP
atssr-1476	195	5	emerging	emerge	VERB
atssr-1476	195	6	markets	market	NOUN
atssr-1476	195	7	:	:	PUNCT
atssr-1476	195	8	ifrs	ifrs	NOUN
atssr-1476	195	9	adoption	adoption	NOUN
atssr-1476	195	10	and	and	CCONJ
atssr-1476	195	11	ownership	ownership	NOUN
atssr-1476	195	12	structure	structure	NOUN
atssr-1476	195	13	.	.	PUNCT
atssr-1476	196	1	hessayri	hessayri	NOUN
atssr-1476	196	2	and	and	CCONJ
atssr-1476	196	3	saihi	saihi	NOUN
atssr-1476	196	4	(	(	PUNCT
atssr-1476	196	5	2015	2015	NUM
atssr-1476	196	6	)	)	PUNCT
atssr-1476	196	7	united	united	PROPN
atssr-1476	196	8	arab	arab	PROPN
atssr-1476	196	9	emirates	emirates	PROPN
atssr-1476	196	10	,	,	PUNCT
atssr-1476	196	11	morocco	morocco	PROPN
atssr-1476	196	12	,	,	PUNCT
atssr-1476	196	13	south	south	PROPN
atssr-1476	196	14	africa	africa	PROPN
atssr-1476	196	15	,	,	PUNCT
atssr-1476	196	16	and	and	CCONJ
atssr-1476	196	17	the	the	DET
atssr-1476	196	18	philippines	philippine	NOUN
atssr-1476	196	19	•	•	ADP
atssr-1476	196	20	to	to	PART
atssr-1476	196	21	examine	examine	VERB
atssr-1476	196	22	the	the	DET
atssr-1476	196	23	effect	effect	NOUN
atssr-1476	196	24	of	of	ADP
atssr-1476	196	25	ownership	ownership	NOUN
atssr-1476	196	26	concentration	concentration	NOUN
atssr-1476	196	27	on	on	ADP
atssr-1476	196	28	earnings	earning	NOUN
atssr-1476	196	29	management	management	NOUN
atssr-1476	196	30	•	•	ADP
atssr-1476	196	31	to	to	PART
atssr-1476	196	32	examine	examine	VERB
atssr-1476	196	33	the	the	DET
atssr-1476	196	34	effect	effect	NOUN
atssr-1476	196	35	of	of	ADP
atssr-1476	196	36	managerial	managerial	ADJ
atssr-1476	196	37	ownership	ownership	NOUN
atssr-1476	196	38	on	on	ADP
atssr-1476	196	39	earnings	earning	NOUN
atssr-1476	196	40	management	management	NOUN
atssr-1476	196	41	•	•	ADP
atssr-1476	196	42	to	to	PART
atssr-1476	196	43	examine	examine	VERB
atssr-1476	196	44	the	the	DET
atssr-1476	196	45	effect	effect	NOUN
atssr-1476	196	46	of	of	ADP
atssr-1476	196	47	institutional	institutional	ADJ
atssr-1476	196	48	ownership	ownership	NOUN
atssr-1476	196	49	on	on	ADP
atssr-1476	196	50	earnings	earning	NOUN
atssr-1476	196	51	management	management	NOUN
atssr-1476	196	52	multiple	multiple	ADJ
atssr-1476	196	53	regression	regression	NOUN
atssr-1476	196	54	analysis	analysis	NOUN
atssr-1476	196	55	secondary	secondary	ADJ
atssr-1476	196	56	data	data	NOUN
atssr-1476	196	57	financial	financial	ADJ
atssr-1476	196	58	data	datum	NOUN
atssr-1476	196	59	from	from	ADP
atssr-1476	196	60	the	the	DET
atssr-1476	196	61	annual	annual	ADJ
atssr-1476	196	62	reports	report	NOUN
atssr-1476	196	63	of	of	ADP
atssr-1476	196	64	the	the	DET
atssr-1476	196	65	sampled	sample	VERB
atssr-1476	196	66	listed	list	VERB
atssr-1476	196	67	firms	firm	NOUN
atssr-1476	196	68	in	in	ADP
atssr-1476	196	69	uae	uae	PROPN
atssr-1476	196	70	,	,	PUNCT
atssr-1476	196	71	morocco	morocco	PROPN
atssr-1476	196	72	,	,	PUNCT
atssr-1476	196	73	south	south	PROPN
atssr-1476	196	74	africa	africa	PROPN
atssr-1476	196	75	,	,	PUNCT
atssr-1476	196	76	and	and	CCONJ
atssr-1476	196	77	philippines	philippine	NOUN
atssr-1476	196	78	the	the	DET
atssr-1476	196	79	findings	finding	NOUN
atssr-1476	196	80	indicated	indicate	VERB
atssr-1476	196	81	that	that	SCONJ
atssr-1476	196	82	ownership	ownership	NOUN
atssr-1476	196	83	concentration	concentration	NOUN
atssr-1476	196	84	,	,	PUNCT
atssr-1476	196	85	managerial	managerial	ADJ
atssr-1476	196	86	ownership	ownership	NOUN
atssr-1476	196	87	and	and	CCONJ
atssr-1476	196	88	institutional	institutional	ADJ
atssr-1476	196	89	ownership	ownership	NOUN
atssr-1476	196	90	are	be	AUX
atssr-1476	196	91	critical	critical	ADJ
atssr-1476	196	92	in	in	ADP
atssr-1476	196	93	curbing	curb	VERB
atssr-1476	196	94	cases	case	NOUN
atssr-1476	196	95	of	of	ADP
atssr-1476	196	96	earnings	earning	NOUN
atssr-1476	196	97	management	management	NOUN
atssr-1476	196	98	.	.	PUNCT
atssr-1476	197	1	the	the	DET
atssr-1476	197	2	study	study	NOUN
atssr-1476	197	3	recommended	recommend	VERB
atssr-1476	197	4	listed	list	VERB
atssr-1476	197	5	firms	firm	NOUN
atssr-1476	197	6	to	to	PART
atssr-1476	197	7	consider	consider	VERB
atssr-1476	197	8	institutional	institutional	ADJ
atssr-1476	197	9	investors	investor	NOUN
atssr-1476	197	10	with	with	ADP
atssr-1476	197	11	immense	immense	ADJ
atssr-1476	197	12	knowledge	knowledge	NOUN
atssr-1476	197	13	and	and	CCONJ
atssr-1476	197	14	experience	experience	NOUN
atssr-1476	197	15	in	in	ADP
atssr-1476	197	16	enterprise	enterprise	NOUN
atssr-1476	197	17	operations	operation	NOUN
atssr-1476	197	18	and	and	CCONJ
atssr-1476	197	19	financial	financial	ADJ
atssr-1476	197	20	reporting	reporting	NOUN
atssr-1476	197	21	.	.	PUNCT
atssr-1476	198	1	there	there	PRON
atssr-1476	198	2	representation	representation	NOUN
atssr-1476	198	3	in	in	ADP
atssr-1476	198	4	the	the	DET
atssr-1476	198	5	board	board	NOUN
atssr-1476	198	6	is	be	AUX
atssr-1476	198	7	critical	critical	ADJ
atssr-1476	198	8	as	as	SCONJ
atssr-1476	198	9	they	they	PRON
atssr-1476	198	10	are	be	AUX
atssr-1476	198	11	able	able	ADJ
atssr-1476	198	12	to	to	PART
atssr-1476	198	13	closely	closely	ADV
atssr-1476	198	14	monitor	monitor	VERB
atssr-1476	198	15	the	the	DET
atssr-1476	198	16	corporate	corporate	ADJ
atssr-1476	198	17	operations	operation	NOUN
atssr-1476	198	18	.	.	PUNCT
atssr-1476	199	1	earnings	earning	NOUN
atssr-1476	199	2	management	management	NOUN
atssr-1476	199	3	behavior	behavior	NOUN
atssr-1476	199	4	in	in	ADP
atssr-1476	199	5	malaysia	malaysia	PROPN
atssr-1476	199	6	:	:	PUNCT
atssr-1476	199	7	the	the	DET
atssr-1476	199	8	role	role	NOUN
atssr-1476	199	9	of	of	ADP
atssr-1476	199	10	ownership	ownership	NOUN
atssr-1476	199	11	structure	structure	NOUN
atssr-1476	199	12	and	and	CCONJ
atssr-1476	199	13	external	external	ADJ
atssr-1476	199	14	auditing	auditing	NOUN
atssr-1476	199	15	nor	nor	CCONJ
atssr-1476	199	16	,	,	PUNCT
atssr-1476	199	17	mahyuddin	mahyuddin	NOUN
atssr-1476	199	18	,	,	PUNCT
atssr-1476	199	19	hashim	hashim	PROPN
atssr-1476	199	20	,	,	PUNCT
atssr-1476	199	21	and	and	CCONJ
atssr-1476	199	22	nahar	nahar	PROPN
atssr-1476	199	23	(	(	PUNCT
atssr-1476	199	24	2020	2020	NUM
atssr-1476	199	25	)	)	PUNCT
atssr-1476	199	26	malaysia	malaysia	PROPN
atssr-1476	199	27	.	.	PROPN
atssr-1476	200	1	•	•	NUM
atssr-1476	200	2	to	to	PART
atssr-1476	200	3	examine	examine	VERB
atssr-1476	200	4	the	the	DET
atssr-1476	200	5	effect	effect	NOUN
atssr-1476	200	6	of	of	ADP
atssr-1476	200	7	institutional	institutional	ADJ
atssr-1476	200	8	ownership	ownership	NOUN
atssr-1476	200	9	on	on	ADP
atssr-1476	200	10	earnings	earning	NOUN
atssr-1476	200	11	management	management	NOUN
atssr-1476	200	12	•	•	ADP
atssr-1476	200	13	to	to	PART
atssr-1476	200	14	examine	examine	VERB
atssr-1476	200	15	the	the	DET
atssr-1476	200	16	effect	effect	NOUN
atssr-1476	200	17	of	of	ADP
atssr-1476	200	18	family	family	NOUN
atssr-1476	200	19	ownership	ownership	NOUN
atssr-1476	200	20	on	on	ADP
atssr-1476	200	21	earnings	earning	NOUN
atssr-1476	200	22	management	management	NOUN
atssr-1476	200	23	•	•	ADP
atssr-1476	200	24	to	to	PART
atssr-1476	200	25	examine	examine	VERB
atssr-1476	200	26	the	the	DET
atssr-1476	200	27	effect	effect	NOUN
atssr-1476	200	28	of	of	ADP
atssr-1476	200	29	family	family	NOUN
atssr-1476	200	30	ownership	ownership	NOUN
atssr-1476	200	31	on	on	ADP
atssr-1476	200	32	earnings	earning	NOUN
atssr-1476	200	33	management	management	NOUN
atssr-1476	200	34	•	•	ADP
atssr-1476	200	35	to	to	PART
atssr-1476	200	36	examine	examine	VERB
atssr-1476	200	37	the	the	DET
atssr-1476	200	38	effect	effect	NOUN
atssr-1476	200	39	of	of	ADP
atssr-1476	200	40	external	external	ADJ
atssr-1476	200	41	audit	audit	NOUN
atssr-1476	200	42	on	on	ADP
atssr-1476	200	43	earnings	earning	NOUN
atssr-1476	200	44	management	management	NOUN
atssr-1476	200	45	the	the	DET
atssr-1476	200	46	study	study	NOUN
atssr-1476	200	47	sampled	sample	VERB
atssr-1476	200	48	227	227	NUM
atssr-1476	200	49	listed	list	VERB
atssr-1476	200	50	firms	firm	NOUN
atssr-1476	200	51	in	in	ADP
atssr-1476	200	52	malaysia	malaysia	PROPN
atssr-1476	200	53	and	and	CCONJ
atssr-1476	200	54	collected	collect	VERB
atssr-1476	200	55	data	datum	NOUN
atssr-1476	200	56	for	for	ADP
atssr-1476	200	57	the	the	DET
atssr-1476	200	58	period	period	NOUN
atssr-1476	200	59	from	from	ADP
atssr-1476	200	60	2001	2001	NUM
atssr-1476	200	61	to	to	ADP
atssr-1476	200	62	2016	2016	NUM
atssr-1476	200	63	.	.	PUNCT
atssr-1476	201	1	regression	regression	NOUN
atssr-1476	201	2	analysis	analysis	NOUN
atssr-1476	201	3	was	be	AUX
atssr-1476	201	4	adopted	adopt	VERB
atssr-1476	201	5	to	to	PART
atssr-1476	201	6	examine	examine	VERB
atssr-1476	201	7	the	the	DET
atssr-1476	201	8	effect	effect	NOUN
atssr-1476	201	9	of	of	ADP
atssr-1476	201	10	each	each	PRON
atssr-1476	201	11	of	of	ADP
atssr-1476	201	12	the	the	DET
atssr-1476	201	13	study	study	NOUN
atssr-1476	201	14	predictor	predictor	NOUN
atssr-1476	201	15	variables	variable	NOUN
atssr-1476	201	16	on	on	ADP
atssr-1476	201	17	earnings	earning	NOUN
atssr-1476	201	18	management	management	NOUN
atssr-1476	201	19	.	.	PUNCT
atssr-1476	202	1	the	the	DET
atssr-1476	202	2	findings	finding	NOUN
atssr-1476	202	3	indicated	indicate	VERB
atssr-1476	202	4	that	that	SCONJ
atssr-1476	202	5	family	family	NOUN
atssr-1476	202	6	ownership	ownership	NOUN
atssr-1476	202	7	,	,	PUNCT
atssr-1476	202	8	managerial	managerial	ADJ
atssr-1476	202	9	and	and	CCONJ
atssr-1476	202	10	institutional	institutional	ADJ
atssr-1476	202	11	ownership	ownership	NOUN
atssr-1476	202	12	help	help	NOUN
atssr-1476	202	13	in	in	ADP
atssr-1476	202	14	mitigating	mitigate	VERB
atssr-1476	202	15	earnings	earning	NOUN
atssr-1476	202	16	management	management	NOUN
atssr-1476	202	17	.	.	PUNCT
atssr-1476	203	1	however	however	ADV
atssr-1476	203	2	,	,	PUNCT
atssr-1476	203	3	external	external	ADJ
atssr-1476	203	4	audit	audit	NOUN
atssr-1476	203	5	function	function	NOUN
atssr-1476	203	6	was	be	AUX
atssr-1476	203	7	found	find	VERB
atssr-1476	203	8	to	to	PART
atssr-1476	203	9	have	have	VERB
atssr-1476	203	10	no	no	DET
atssr-1476	203	11	significant	significant	ADJ
atssr-1476	203	12	effect	effect	NOUN
atssr-1476	203	13	in	in	ADP
atssr-1476	203	14	curtailing	curtail	VERB
atssr-1476	203	15	earnings	earning	NOUN
atssr-1476	203	16	management	management	NOUN
atssr-1476	203	17	.	.	PUNCT
atssr-1476	204	1	the	the	DET
atssr-1476	204	2	study	study	NOUN
atssr-1476	204	3	recommended	recommend	VERB
atssr-1476	204	4	that	that	SCONJ
atssr-1476	204	5	corporations	corporation	NOUN
atssr-1476	204	6	and	and	CCONJ
atssr-1476	204	7	shareholders	shareholder	NOUN
atssr-1476	204	8	should	should	AUX
atssr-1476	204	9	consider	consider	VERB
atssr-1476	204	10	managerial	managerial	ADJ
atssr-1476	204	11	ownership	ownership	NOUN
atssr-1476	204	12	as	as	SCONJ
atssr-1476	204	13	this	this	PRON
atssr-1476	204	14	could	could	AUX
atssr-1476	204	15	reduce	reduce	VERB
atssr-1476	204	16	the	the	DET
atssr-1476	204	17	control	control	NOUN
atssr-1476	204	18	and	and	CCONJ
atssr-1476	204	19	monitoring	monitoring	NOUN
atssr-1476	204	20	costs	cost	NOUN
atssr-1476	204	21	as	as	SCONJ
atssr-1476	204	22	the	the	DET
atssr-1476	204	23	management	management	NOUN
atssr-1476	204	24	interests	interest	NOUN
atssr-1476	204	25	stands	stand	VERB
atssr-1476	204	26	aligned	align	VERB
atssr-1476	204	27	to	to	ADP
atssr-1476	204	28	shareholders	shareholder	NOUN
atssr-1476	204	29	’	'	PUNCT
atssr-1476	204	30	interests	interest	NOUN
atssr-1476	204	31	.	.	PUNCT
atssr-1476	205	1	however	however	ADV
atssr-1476	205	2	,	,	PUNCT
atssr-1476	205	3	the	the	DET
atssr-1476	205	4	study	study	NOUN
atssr-1476	205	5	recommended	recommend	VERB
atssr-1476	205	6	that	that	SCONJ
atssr-1476	205	7	institutional	institutional	ADJ
atssr-1476	205	8	shareholders	shareholder	NOUN
atssr-1476	205	9	are	be	AUX
atssr-1476	205	10	still	still	ADV
atssr-1476	205	11	needed	need	VERB
atssr-1476	205	12	even	even	ADV
atssr-1476	205	13	in	in	ADP
atssr-1476	205	14	case	case	NOUN
atssr-1476	205	15	of	of	ADP
atssr-1476	205	16	managerial	managerial	ADJ
atssr-1476	205	17	ownership	ownership	NOUN
atssr-1476	205	18	as	as	SCONJ
atssr-1476	205	19	the	the	DET
atssr-1476	205	20	top	top	ADJ
atssr-1476	205	21	management	management	NOUN
atssr-1476	205	22	may	may	AUX
atssr-1476	205	23	still	still	ADV
atssr-1476	205	24	be	be	AUX
atssr-1476	205	25	motivated	motivate	VERB
atssr-1476	205	26	to	to	PART
atssr-1476	205	27	manipulate	manipulate	VERB
atssr-1476	205	28	earnings	earning	NOUN
atssr-1476	205	29	for	for	ADP
atssr-1476	205	30	short	short	ADJ
atssr-1476	205	31	term	term	NOUN
atssr-1476	205	32	gains	gain	NOUN
atssr-1476	205	33	such	such	ADJ
atssr-1476	205	34	as	as	ADP
atssr-1476	205	35	immediate	immediate	ADJ
atssr-1476	205	36	bonuses	bonus	NOUN
atssr-1476	205	37	upon	upon	SCONJ
atssr-1476	205	38	hitting	hit	VERB
atssr-1476	205	39	set	set	VERB
atssr-1476	205	40	profit	profit	NOUN
atssr-1476	205	41	targets	target	NOUN
atssr-1476	205	42	.	.	PUNCT
atssr-1476	206	1	with	with	ADP
atssr-1476	206	2	institutional	institutional	ADJ
atssr-1476	206	3	investors	investor	NOUN
atssr-1476	206	4	and	and	CCONJ
atssr-1476	206	5	a	a	DET
atssr-1476	206	6	strong	strong	ADJ
atssr-1476	206	7	and	and	CCONJ
atssr-1476	206	8	independent	independent	ADJ
atssr-1476	206	9	board	board	NOUN
atssr-1476	206	10	,	,	PUNCT
atssr-1476	206	11	the	the	DET
atssr-1476	206	12	firm	firm	NOUN
atssr-1476	206	13	will	will	AUX
atssr-1476	206	14	put	put	VERB
atssr-1476	206	15	up	up	ADP
atssr-1476	206	16	strong	strong	ADJ
atssr-1476	206	17	controls	control	NOUN
atssr-1476	206	18	such	such	ADJ
atssr-1476	206	19	as	as	ADP
atssr-1476	206	20	that	that	PRON
atssr-1476	206	21	an	an	DET
atssr-1476	206	22	external	external	ADJ
atssr-1476	206	23	audit	audit	NOUN
atssr-1476	206	24	may	may	AUX
atssr-1476	206	25	not	not	PART
atssr-1476	206	26	even	even	ADV
atssr-1476	206	27	considerably	considerably	ADV
atssr-1476	206	28	mitigate	mitigate	VERB
atssr-1476	206	29	earnings	earning	NOUN
atssr-1476	206	30	manipulation	manipulation	NOUN
atssr-1476	206	31	but	but	CCONJ
atssr-1476	206	32	just	just	ADV
atssr-1476	206	33	come	come	VERB
atssr-1476	206	34	to	to	PART
atssr-1476	206	35	run	run	VERB
atssr-1476	206	36	audit	audit	NOUN
atssr-1476	206	37	tests	test	NOUN
atssr-1476	206	38	to	to	PART
atssr-1476	206	39	provide	provide	VERB
atssr-1476	206	40	an	an	DET
atssr-1476	206	41	assurance	assurance	NOUN
atssr-1476	206	42	to	to	ADP
atssr-1476	206	43	shareholders	shareholder	NOUN
atssr-1476	206	44	.	.	PUNCT
atssr-1476	207	1	asian	asian	ADJ
atssr-1476	207	2	themes	theme	NOUN
atssr-1476	207	3	in	in	ADP
atssr-1476	207	4	social	social	ADJ
atssr-1476	207	5	sciences	science	NOUN
atssr-1476	207	6	research	research	NOUN
atssr-1476	207	7	2022	2022	NUM
atssr-1476	207	8	,	,	PUNCT
atssr-1476	207	9	vol	vol	NOUN
atssr-1476	207	10	.	.	PROPN
atssr-1476	207	11	6	6	NUM
atssr-1476	207	12	,	,	PUNCT
atssr-1476	207	13	no	no	INTJ
atssr-1476	207	14	.	.	NOUN
atssr-1476	207	15	1	1	NUM
atssr-1476	207	16	,	,	PUNCT
atssr-1476	207	17	pp	pp	ADJ
atssr-1476	207	18	.	.	PUNCT
atssr-1476	208	1	12	12	NUM
atssr-1476	208	2	-	-	SYM
atssr-1476	208	3	24	24	NUM
atssr-1476	208	4	19	19	NUM
atssr-1476	208	5	©	©	PROPN
atssr-1476	208	6	2022	2022	NUM
atssr-1476	208	7	by	by	ADP
atssr-1476	208	8	the	the	DET
atssr-1476	208	9	authors	author	NOUN
atssr-1476	208	10	;	;	PUNCT
atssr-1476	208	11	licensee	licensee	VERB
atssr-1476	208	12	online	online	ADJ
atssr-1476	208	13	academic	academic	ADJ
atssr-1476	208	14	press	press	NOUN
atssr-1476	208	15	,	,	PUNCT
atssr-1476	208	16	usa	usa	PROPN
atssr-1476	208	17	topic	topic	NOUN
atssr-1476	208	18	author	author	NOUN
atssr-1476	208	19	,	,	PUNCT
atssr-1476	208	20	year	year	NOUN
atssr-1476	208	21	,	,	PUNCT
atssr-1476	208	22	country	country	NOUN
atssr-1476	208	23	objectives	objective	VERB
atssr-1476	208	24	methodology	methodology	NOUN
atssr-1476	208	25	findings	finding	NOUN
atssr-1476	208	26	and	and	CCONJ
atssr-1476	208	27	recommendations	recommendation	NOUN
atssr-1476	208	28	ownership	ownership	NOUN
atssr-1476	208	29	structure	structure	NOUN
atssr-1476	208	30	and	and	CCONJ
atssr-1476	208	31	earnings	earning	NOUN
atssr-1476	208	32	management	management	NOUN
atssr-1476	208	33	.	.	PUNCT
atssr-1476	209	1	ekpulu	ekpulu	VERB
atssr-1476	209	2	and	and	CCONJ
atssr-1476	209	3	omoye	omoye	NOUN
atssr-1476	209	4	(	(	PUNCT
atssr-1476	209	5	2018	2018	NUM
atssr-1476	209	6	)	)	PUNCT
atssr-1476	209	7	nigeria	nigeria	PROPN
atssr-1476	209	8	•	•	ADP
atssr-1476	209	9	to	to	PART
atssr-1476	209	10	examine	examine	VERB
atssr-1476	209	11	the	the	DET
atssr-1476	209	12	effect	effect	NOUN
atssr-1476	209	13	of	of	ADP
atssr-1476	209	14	managerial	managerial	ADJ
atssr-1476	209	15	ownership	ownership	NOUN
atssr-1476	209	16	on	on	ADP
atssr-1476	209	17	earnings	earning	NOUN
atssr-1476	209	18	management	management	NOUN
atssr-1476	209	19	•	•	ADP
atssr-1476	209	20	to	to	PART
atssr-1476	209	21	examine	examine	VERB
atssr-1476	209	22	the	the	DET
atssr-1476	209	23	effect	effect	NOUN
atssr-1476	209	24	of	of	ADP
atssr-1476	209	25	foreign	foreign	ADJ
atssr-1476	209	26	ownership	ownership	NOUN
atssr-1476	209	27	on	on	ADP
atssr-1476	209	28	earnings	earning	NOUN
atssr-1476	209	29	management	management	NOUN
atssr-1476	209	30	•	•	ADP
atssr-1476	209	31	to	to	PART
atssr-1476	209	32	examine	examine	VERB
atssr-1476	209	33	the	the	DET
atssr-1476	209	34	effect	effect	NOUN
atssr-1476	209	35	of	of	ADP
atssr-1476	209	36	institutional	institutional	ADJ
atssr-1476	209	37	ownership	ownership	NOUN
atssr-1476	209	38	on	on	ADP
atssr-1476	209	39	earnings	earning	NOUN
atssr-1476	209	40	management	management	NOUN
atssr-1476	209	41	the	the	DET
atssr-1476	209	42	study	study	NOUN
atssr-1476	209	43	sampled	sample	VERB
atssr-1476	209	44	out	out	ADP
atssr-1476	209	45	75	75	NUM
atssr-1476	209	46	listed	list	VERB
atssr-1476	209	47	firms	firm	NOUN
atssr-1476	209	48	and	and	CCONJ
atssr-1476	209	49	collected	collect	VERB
atssr-1476	209	50	data	datum	NOUN
atssr-1476	209	51	from	from	ADP
atssr-1476	209	52	annual	annual	ADJ
atssr-1476	209	53	reports	report	NOUN
atssr-1476	209	54	for	for	ADP
atssr-1476	209	55	the	the	DET
atssr-1476	209	56	period	period	NOUN
atssr-1476	209	57	from	from	ADP
atssr-1476	209	58	2009	2009	NUM
atssr-1476	209	59	to	to	ADP
atssr-1476	209	60	2014	2014	NUM
atssr-1476	209	61	.	.	PUNCT
atssr-1476	210	1	regression	regression	NOUN
atssr-1476	210	2	analysis	analysis	NOUN
atssr-1476	210	3	,	,	PUNCT
atssr-1476	210	4	person	person	NOUN
atssr-1476	210	5	correlation	correlation	NOUN
atssr-1476	210	6	analysis	analysis	NOUN
atssr-1476	210	7	and	and	CCONJ
atssr-1476	210	8	descriptive	descriptive	ADJ
atssr-1476	210	9	statistics	statistic	NOUN
atssr-1476	210	10	were	be	AUX
atssr-1476	210	11	adopted	adopt	VERB
atssr-1476	210	12	for	for	ADP
atssr-1476	210	13	analysis	analysis	NOUN
atssr-1476	210	14	.	.	PUNCT
atssr-1476	211	1	the	the	DET
atssr-1476	211	2	study	study	NOUN
atssr-1476	211	3	findings	finding	NOUN
atssr-1476	211	4	indicated	indicate	VERB
atssr-1476	211	5	that	that	SCONJ
atssr-1476	211	6	managerial	managerial	ADJ
atssr-1476	211	7	ownership	ownership	NOUN
atssr-1476	211	8	significantly	significantly	ADV
atssr-1476	211	9	curbs	curb	NOUN
atssr-1476	211	10	earnings	earning	NOUN
atssr-1476	211	11	management	management	NOUN
atssr-1476	211	12	.	.	PUNCT
atssr-1476	212	1	however	however	ADV
atssr-1476	212	2	,	,	PUNCT
atssr-1476	212	3	institutional	institutional	ADJ
atssr-1476	212	4	and	and	CCONJ
atssr-1476	212	5	foreign	foreign	ADJ
atssr-1476	212	6	ownership	ownership	NOUN
atssr-1476	212	7	were	be	AUX
atssr-1476	212	8	found	find	VERB
atssr-1476	212	9	to	to	PART
atssr-1476	212	10	have	have	VERB
atssr-1476	212	11	an	an	DET
atssr-1476	212	12	insignificant	insignificant	ADJ
atssr-1476	212	13	effect	effect	NOUN
atssr-1476	212	14	on	on	ADP
atssr-1476	212	15	earnings	earning	NOUN
atssr-1476	212	16	management	management	NOUN
atssr-1476	212	17	.	.	PUNCT
atssr-1476	213	1	the	the	DET
atssr-1476	213	2	study	study	NOUN
atssr-1476	213	3	concluded	conclude	VERB
atssr-1476	213	4	that	that	SCONJ
atssr-1476	213	5	with	with	ADP
atssr-1476	213	6	managerial	managerial	ADJ
atssr-1476	213	7	ownership	ownership	NOUN
atssr-1476	213	8	,	,	PUNCT
atssr-1476	213	9	the	the	DET
atssr-1476	213	10	interests	interest	NOUN
atssr-1476	213	11	of	of	ADP
atssr-1476	213	12	the	the	DET
atssr-1476	213	13	shareholders	shareholder	NOUN
atssr-1476	213	14	are	be	AUX
atssr-1476	213	15	protected	protect	VERB
atssr-1476	213	16	as	as	SCONJ
atssr-1476	213	17	the	the	DET
atssr-1476	213	18	management	management	NOUN
atssr-1476	213	19	is	be	AUX
atssr-1476	213	20	also	also	ADV
atssr-1476	213	21	keen	keen	ADJ
atssr-1476	213	22	to	to	PART
atssr-1476	213	23	safeguard	safeguard	VERB
atssr-1476	213	24	their	their	PRON
atssr-1476	213	25	stake	stake	NOUN
atssr-1476	213	26	in	in	ADP
atssr-1476	213	27	the	the	DET
atssr-1476	213	28	entity	entity	NOUN
atssr-1476	213	29	.	.	PUNCT
atssr-1476	214	1	the	the	DET
atssr-1476	214	2	study	study	NOUN
atssr-1476	214	3	indicated	indicate	VERB
atssr-1476	214	4	that	that	SCONJ
atssr-1476	214	5	even	even	ADV
atssr-1476	214	6	with	with	ADP
atssr-1476	214	7	institutional	institutional	ADJ
atssr-1476	214	8	ownership	ownership	NOUN
atssr-1476	214	9	,	,	PUNCT
atssr-1476	214	10	the	the	DET
atssr-1476	214	11	management	management	NOUN
atssr-1476	214	12	can	can	AUX
atssr-1476	214	13	still	still	ADV
atssr-1476	214	14	collude	collude	VERB
atssr-1476	214	15	with	with	ADP
atssr-1476	214	16	accounting	accounting	NOUN
atssr-1476	214	17	officers	officer	NOUN
atssr-1476	214	18	to	to	PART
atssr-1476	214	19	bypass	bypass	VERB
atssr-1476	214	20	internal	internal	ADJ
atssr-1476	214	21	controls	control	NOUN
atssr-1476	214	22	in	in	ADP
atssr-1476	214	23	the	the	DET
atssr-1476	214	24	company	company	NOUN
atssr-1476	214	25	.	.	PUNCT
atssr-1476	215	1	the	the	DET
atssr-1476	215	2	study	study	NOUN
atssr-1476	215	3	thus	thus	ADV
atssr-1476	215	4	underscored	underscore	VERB
atssr-1476	215	5	the	the	DET
atssr-1476	215	6	value	value	NOUN
atssr-1476	215	7	of	of	ADP
atssr-1476	215	8	managerial	managerial	ADJ
atssr-1476	215	9	ownership	ownership	NOUN
atssr-1476	215	10	as	as	ADP
atssr-1476	215	11	one	one	NUM
atssr-1476	215	12	of	of	ADP
atssr-1476	215	13	the	the	DET
atssr-1476	215	14	best	good	ADJ
atssr-1476	215	15	solutions	solution	NOUN
atssr-1476	215	16	of	of	ADP
atssr-1476	215	17	agency	agency	NOUN
atssr-1476	215	18	problem	problem	NOUN
atssr-1476	215	19	and	and	CCONJ
atssr-1476	215	20	in	in	ADP
atssr-1476	215	21	mitigating	mitigate	VERB
atssr-1476	215	22	earnings	earning	NOUN
atssr-1476	215	23	management	management	NOUN
atssr-1476	215	24	.	.	PUNCT
atssr-1476	216	1	ownership	ownership	NOUN
atssr-1476	216	2	structure	structure	NOUN
atssr-1476	216	3	and	and	CCONJ
atssr-1476	216	4	earnings	earning	NOUN
atssr-1476	216	5	management	management	NOUN
atssr-1476	216	6	alexander	alexander	NOUN
atssr-1476	216	7	(	(	PUNCT
atssr-1476	216	8	2019	2019	NUM
atssr-1476	216	9	)	)	PUNCT
atssr-1476	216	10	indonesia	indonesia	PROPN
atssr-1476	216	11	•	•	ADP
atssr-1476	216	12	to	to	PART
atssr-1476	216	13	examine	examine	VERB
atssr-1476	216	14	the	the	DET
atssr-1476	216	15	effect	effect	NOUN
atssr-1476	216	16	of	of	ADP
atssr-1476	216	17	ownership	ownership	NOUN
atssr-1476	216	18	concentration	concentration	NOUN
atssr-1476	216	19	on	on	ADP
atssr-1476	216	20	earnings	earning	NOUN
atssr-1476	216	21	management	management	NOUN
atssr-1476	216	22	•	•	ADP
atssr-1476	216	23	to	to	PART
atssr-1476	216	24	examine	examine	VERB
atssr-1476	216	25	the	the	DET
atssr-1476	216	26	effect	effect	NOUN
atssr-1476	216	27	of	of	ADP
atssr-1476	216	28	foreign	foreign	ADJ
atssr-1476	216	29	ownership	ownership	NOUN
atssr-1476	216	30	on	on	ADP
atssr-1476	216	31	earnings	earning	NOUN
atssr-1476	216	32	management	management	NOUN
atssr-1476	216	33	•	•	ADP
atssr-1476	216	34	to	to	PART
atssr-1476	216	35	examine	examine	VERB
atssr-1476	216	36	the	the	DET
atssr-1476	216	37	effect	effect	NOUN
atssr-1476	216	38	of	of	ADP
atssr-1476	216	39	institutional	institutional	ADJ
atssr-1476	216	40	ownership	ownership	NOUN
atssr-1476	216	41	on	on	ADP
atssr-1476	216	42	earnings	earning	NOUN
atssr-1476	216	43	management	management	NOUN
atssr-1476	216	44	•	•	ADP
atssr-1476	216	45	the	the	DET
atssr-1476	216	46	study	study	NOUN
atssr-1476	216	47	focused	focus	VERB
atssr-1476	216	48	on	on	ADP
atssr-1476	216	49	listed	list	VERB
atssr-1476	216	50	manufacturing	manufacturing	NOUN
atssr-1476	216	51	firms	firm	NOUN
atssr-1476	216	52	in	in	ADP
atssr-1476	216	53	idx	idx	NOUN
atssr-1476	216	54	and	and	CCONJ
atssr-1476	216	55	collected	collect	VERB
atssr-1476	216	56	data	datum	NOUN
atssr-1476	216	57	for	for	ADP
atssr-1476	216	58	the	the	DET
atssr-1476	216	59	period	period	NOUN
atssr-1476	216	60	from	from	ADP
atssr-1476	216	61	2014	2014	NUM
atssr-1476	216	62	-	-	SYM
atssr-1476	216	63	2016	2016	NUM
atssr-1476	216	64	.	.	PUNCT
atssr-1476	217	1	multiple	multiple	ADJ
atssr-1476	217	2	regression	regression	NOUN
atssr-1476	217	3	analysis	analysis	NOUN
atssr-1476	217	4	in	in	ADP
atssr-1476	217	5	e	e	NOUN
atssr-1476	217	6	views	view	NOUN
atssr-1476	217	7	was	be	AUX
atssr-1476	217	8	adopted	adopt	VERB
atssr-1476	217	9	for	for	ADP
atssr-1476	217	10	analysis	analysis	NOUN
atssr-1476	217	11	.	.	PUNCT
atssr-1476	218	1	the	the	DET
atssr-1476	218	2	findings	finding	NOUN
atssr-1476	218	3	indicated	indicate	VERB
atssr-1476	218	4	that	that	SCONJ
atssr-1476	218	5	institutional	institutional	ADJ
atssr-1476	218	6	ownership	ownership	NOUN
atssr-1476	218	7	and	and	CCONJ
atssr-1476	218	8	foreign	foreign	ADJ
atssr-1476	218	9	ownership	ownership	NOUN
atssr-1476	218	10	significantly	significantly	ADV
atssr-1476	218	11	mitigates	mitigate	VERB
atssr-1476	218	12	earnings	earning	NOUN
atssr-1476	218	13	management	management	NOUN
atssr-1476	218	14	while	while	SCONJ
atssr-1476	218	15	ownership	ownership	NOUN
atssr-1476	218	16	concentration	concentration	NOUN
atssr-1476	218	17	was	be	AUX
atssr-1476	218	18	found	find	VERB
atssr-1476	218	19	to	to	PART
atssr-1476	218	20	have	have	VERB
atssr-1476	218	21	no	no	DET
atssr-1476	218	22	significant	significant	ADJ
atssr-1476	218	23	effect	effect	NOUN
atssr-1476	218	24	in	in	ADP
atssr-1476	218	25	curbing	curb	VERB
atssr-1476	218	26	earnings	earning	NOUN
atssr-1476	218	27	management	management	NOUN
atssr-1476	218	28	.	.	PUNCT
atssr-1476	219	1	the	the	DET
atssr-1476	219	2	study	study	NOUN
atssr-1476	219	3	recommended	recommend	VERB
atssr-1476	219	4	foreign	foreign	ADJ
atssr-1476	219	5	and	and	CCONJ
atssr-1476	219	6	institutional	institutional	ADJ
atssr-1476	219	7	investors	investor	NOUN
atssr-1476	219	8	citing	cite	VERB
atssr-1476	219	9	their	their	PRON
atssr-1476	219	10	skills	skill	NOUN
atssr-1476	219	11	and	and	CCONJ
atssr-1476	219	12	expertise	expertise	NOUN
atssr-1476	219	13	critical	critical	ADJ
atssr-1476	219	14	in	in	ADP
atssr-1476	219	15	providing	provide	VERB
atssr-1476	219	16	quality	quality	NOUN
atssr-1476	219	17	oversight	oversight	NOUN
atssr-1476	219	18	to	to	ADP
atssr-1476	219	19	the	the	DET
atssr-1476	219	20	management	management	NOUN
atssr-1476	219	21	.	.	PUNCT
atssr-1476	220	1	this	this	PRON
atssr-1476	220	2	is	be	AUX
atssr-1476	220	3	through	through	ADP
atssr-1476	220	4	their	their	PRON
atssr-1476	220	5	representation	representation	NOUN
atssr-1476	220	6	in	in	ADP
atssr-1476	220	7	the	the	DET
atssr-1476	220	8	board	board	NOUN
atssr-1476	220	9	.	.	PUNCT
atssr-1476	221	1	the	the	DET
atssr-1476	221	2	study	study	NOUN
atssr-1476	221	3	however	however	ADV
atssr-1476	221	4	,	,	PUNCT
atssr-1476	221	5	underscored	underscore	VERB
atssr-1476	221	6	the	the	DET
atssr-1476	221	7	need	need	NOUN
atssr-1476	221	8	to	to	PART
atssr-1476	221	9	have	have	AUX
atssr-1476	221	10	strong	strong	ADJ
atssr-1476	221	11	internal	internal	ADJ
atssr-1476	221	12	controls	control	NOUN
atssr-1476	221	13	beyond	beyond	ADP
atssr-1476	221	14	just	just	ADV
atssr-1476	221	15	having	have	VERB
atssr-1476	221	16	institutional	institutional	ADJ
atssr-1476	221	17	and	and	CCONJ
atssr-1476	221	18	foreign	foreign	ADJ
atssr-1476	221	19	investors	investor	NOUN
atssr-1476	221	20	.	.	PUNCT
atssr-1476	222	1	the	the	DET
atssr-1476	222	2	foreign	foreign	ADJ
atssr-1476	222	3	and	and	CCONJ
atssr-1476	222	4	institutional	institutional	ADJ
atssr-1476	222	5	investors	investor	NOUN
atssr-1476	222	6	should	should	AUX
atssr-1476	222	7	work	work	VERB
atssr-1476	222	8	towards	towards	ADP
atssr-1476	222	9	ensuring	ensure	VERB
atssr-1476	222	10	that	that	SCONJ
atssr-1476	222	11	the	the	DET
atssr-1476	222	12	firm	firm	NOUN
atssr-1476	222	13	has	have	VERB
atssr-1476	222	14	robust	robust	ADJ
atssr-1476	222	15	controls	control	NOUN
atssr-1476	222	16	in	in	ADP
atssr-1476	222	17	place	place	NOUN
atssr-1476	222	18	.	.	PUNCT
atssr-1476	223	1	but	but	CCONJ
atssr-1476	223	2	this	this	PRON
atssr-1476	223	3	can	can	AUX
atssr-1476	223	4	be	be	AUX
atssr-1476	223	5	overridden	overridden	ADJ
atssr-1476	223	6	by	by	ADP
atssr-1476	223	7	collusion	collusion	NOUN
atssr-1476	223	8	in	in	ADP
atssr-1476	223	9	the	the	DET
atssr-1476	223	10	management	management	NOUN
atssr-1476	223	11	and	and	CCONJ
atssr-1476	223	12	other	other	ADJ
atssr-1476	223	13	company	company	NOUN
atssr-1476	223	14	officers	officer	NOUN
atssr-1476	223	15	.	.	PUNCT
atssr-1476	224	1	this	this	PRON
atssr-1476	224	2	therefore	therefore	ADV
atssr-1476	224	3	calls	call	VERB
atssr-1476	224	4	for	for	ADP
atssr-1476	224	5	strong	strong	ADJ
atssr-1476	224	6	board	board	NOUN
atssr-1476	224	7	to	to	PART
atssr-1476	224	8	offer	offer	VERB
atssr-1476	224	9	quality	quality	NOUN
atssr-1476	224	10	oversight	oversight	NOUN
atssr-1476	224	11	.	.	PUNCT
atssr-1476	225	1	3	3	X
atssr-1476	225	2	.	.	X
atssr-1476	225	3	research	research	NOUN
atssr-1476	225	4	methodology	methodology	NOUN
atssr-1476	225	5	3.1	3.1	NUM
atssr-1476	225	6	.	.	PUNCT
atssr-1476	226	1	introduction	introduction	NOUN
atssr-1476	226	2	this	this	DET
atssr-1476	226	3	chapter	chapter	NOUN
atssr-1476	226	4	highlighted	highlight	VERB
atssr-1476	226	5	the	the	DET
atssr-1476	226	6	research	research	NOUN
atssr-1476	226	7	design	design	NOUN
atssr-1476	226	8	,	,	PUNCT
atssr-1476	226	9	population	population	NOUN
atssr-1476	226	10	and	and	CCONJ
atssr-1476	226	11	sample	sample	NOUN
atssr-1476	226	12	size	size	NOUN
atssr-1476	226	13	,	,	PUNCT
atssr-1476	226	14	research	research	NOUN
atssr-1476	226	15	variables	variable	NOUN
atssr-1476	226	16	,	,	PUNCT
atssr-1476	226	17	data	datum	NOUN
atssr-1476	226	18	collection	collection	NOUN
atssr-1476	226	19	and	and	CCONJ
atssr-1476	226	20	analysis	analysis	NOUN
atssr-1476	226	21	techniques	technique	NOUN
atssr-1476	226	22	that	that	PRON
atssr-1476	226	23	would	would	AUX
atssr-1476	226	24	effectively	effectively	ADV
atssr-1476	226	25	examine	examine	VERB
atssr-1476	226	26	the	the	DET
atssr-1476	226	27	effect	effect	NOUN
atssr-1476	226	28	of	of	ADP
atssr-1476	226	29	ownership	ownership	NOUN
atssr-1476	226	30	structure	structure	NOUN
atssr-1476	226	31	on	on	ADP
atssr-1476	226	32	earnings	earning	NOUN
atssr-1476	226	33	management	management	NOUN
atssr-1476	226	34	.	.	PUNCT
atssr-1476	227	1	asian	asian	ADJ
atssr-1476	227	2	themes	theme	NOUN
atssr-1476	227	3	in	in	ADP
atssr-1476	227	4	social	social	ADJ
atssr-1476	227	5	sciences	science	NOUN
atssr-1476	227	6	research	research	NOUN
atssr-1476	227	7	2022	2022	NUM
atssr-1476	227	8	,	,	PUNCT
atssr-1476	227	9	vol	vol	NOUN
atssr-1476	227	10	.	.	PROPN
atssr-1476	227	11	6	6	NUM
atssr-1476	227	12	,	,	PUNCT
atssr-1476	227	13	no	no	INTJ
atssr-1476	227	14	.	.	NOUN
atssr-1476	227	15	1	1	NUM
atssr-1476	227	16	,	,	PUNCT
atssr-1476	227	17	pp	pp	ADJ
atssr-1476	227	18	.	.	PUNCT
atssr-1476	228	1	12	12	NUM
atssr-1476	228	2	-	-	SYM
atssr-1476	228	3	24	24	NUM
atssr-1476	228	4	20	20	NUM
atssr-1476	228	5	©	©	PROPN
atssr-1476	228	6	2022	2022	NUM
atssr-1476	228	7	by	by	ADP
atssr-1476	228	8	the	the	DET
atssr-1476	228	9	authors	author	NOUN
atssr-1476	228	10	;	;	PUNCT
atssr-1476	228	11	licensee	licensee	VERB
atssr-1476	228	12	online	online	ADJ
atssr-1476	228	13	academic	academic	ADJ
atssr-1476	228	14	press	press	NOUN
atssr-1476	228	15	,	,	PUNCT
atssr-1476	228	16	usa	usa	PROPN
atssr-1476	228	17	3.2	3.2	NUM
atssr-1476	228	18	.	.	PUNCT
atssr-1476	229	1	research	research	NOUN
atssr-1476	229	2	design	design	NOUN
atssr-1476	229	3	this	this	PRON
atssr-1476	229	4	basically	basically	ADV
atssr-1476	229	5	is	be	AUX
atssr-1476	229	6	the	the	DET
atssr-1476	229	7	overall	overall	ADJ
atssr-1476	229	8	strategy	strategy	NOUN
atssr-1476	229	9	adopted	adopt	VERB
atssr-1476	229	10	to	to	PART
atssr-1476	229	11	integrate	integrate	VERB
atssr-1476	229	12	all	all	DET
atssr-1476	229	13	research	research	NOUN
atssr-1476	229	14	parts	part	NOUN
atssr-1476	229	15	in	in	ADP
atssr-1476	229	16	a	a	DET
atssr-1476	229	17	logical	logical	ADJ
atssr-1476	229	18	manner	manner	NOUN
atssr-1476	229	19	to	to	PART
atssr-1476	229	20	effectively	effectively	ADV
atssr-1476	229	21	address	address	VERB
atssr-1476	229	22	the	the	DET
atssr-1476	229	23	research	research	NOUN
atssr-1476	229	24	aim	aim	NOUN
atssr-1476	229	25	and	and	CCONJ
atssr-1476	229	26	objectives	objective	NOUN
atssr-1476	229	27	.	.	PUNCT
atssr-1476	230	1	this	this	DET
atssr-1476	230	2	research	research	NOUN
atssr-1476	230	3	adopted	adopt	VERB
atssr-1476	230	4	a	a	DET
atssr-1476	230	5	quantitative	quantitative	ADJ
atssr-1476	230	6	research	research	NOUN
atssr-1476	230	7	design	design	NOUN
atssr-1476	230	8	given	give	VERB
atssr-1476	230	9	that	that	SCONJ
atssr-1476	230	10	it	it	PRON
atssr-1476	230	11	entailed	entail	VERB
atssr-1476	230	12	analysis	analysis	NOUN
atssr-1476	230	13	of	of	ADP
atssr-1476	230	14	numerical	numerical	ADJ
atssr-1476	230	15	data	data	PROPN
atssr-1476	230	16	/	/	SYM
atssr-1476	230	17	quantitative	quantitative	ADJ
atssr-1476	230	18	data	datum	NOUN
atssr-1476	230	19	that	that	PRON
atssr-1476	230	20	was	be	AUX
atssr-1476	230	21	subjected	subject	VERB
atssr-1476	230	22	to	to	ADP
atssr-1476	230	23	statistical	statistical	ADJ
atssr-1476	230	24	analysis	analysis	NOUN
atssr-1476	230	25	.	.	PUNCT
atssr-1476	231	1	3.3	3.3	NUM
atssr-1476	231	2	.	.	PUNCT
atssr-1476	232	1	target	target	NOUN
atssr-1476	232	2	population	population	NOUN
atssr-1476	232	3	the	the	DET
atssr-1476	232	4	target	target	NOUN
atssr-1476	232	5	population	population	NOUN
atssr-1476	232	6	was	be	AUX
atssr-1476	232	7	8	8	NUM
atssr-1476	232	8	listed	list	VERB
atssr-1476	232	9	manufacturing	manufacturing	NOUN
atssr-1476	232	10	firms	firm	NOUN
atssr-1476	232	11	in	in	ADP
atssr-1476	232	12	nairobi	nairobi	PROPN
atssr-1476	232	13	securities	security	NOUN
atssr-1476	232	14	exchange	exchange	NOUN
atssr-1476	232	15	as	as	ADP
atssr-1476	232	16	at	at	ADP
atssr-1476	232	17	2019	2019	NUM
atssr-1476	232	18	.	.	PUNCT
atssr-1476	233	1	panel	panel	NOUN
atssr-1476	233	2	data	datum	NOUN
atssr-1476	233	3	from	from	ADP
atssr-1476	233	4	the	the	DET
atssr-1476	233	5	annual	annual	ADJ
atssr-1476	233	6	reports	report	NOUN
atssr-1476	233	7	of	of	ADP
atssr-1476	233	8	the	the	DET
atssr-1476	233	9	8	8	NUM
atssr-1476	233	10	listed	list	VERB
atssr-1476	233	11	manufacturing	manufacturing	NOUN
atssr-1476	233	12	firms	firm	NOUN
atssr-1476	233	13	in	in	ADP
atssr-1476	233	14	nse	nse	NOUN
atssr-1476	233	15	for	for	ADP
atssr-1476	233	16	a	a	DET
atssr-1476	233	17	period	period	NOUN
atssr-1476	233	18	of	of	ADP
atssr-1476	233	19	10	10	NUM
atssr-1476	233	20	years	year	NOUN
atssr-1476	233	21	(	(	PUNCT
atssr-1476	233	22	2011	2011	NUM
atssr-1476	233	23	-	-	SYM
atssr-1476	233	24	2019	2019	NUM
atssr-1476	233	25	)	)	PUNCT
atssr-1476	233	26	.	.	PUNCT
atssr-1476	234	1	table	table	NOUN
atssr-1476	234	2	2	2	NUM
atssr-1476	234	3	.	.	PUNCT
atssr-1476	234	4	research	research	NOUN
atssr-1476	234	5	variables	variable	NOUN
atssr-1476	234	6	.	.	PUNCT
atssr-1476	235	1	the	the	DET
atssr-1476	235	2	proxy	proxy	NOUN
atssr-1476	235	3	for	for	ADP
atssr-1476	235	4	earnings	earning	NOUN
atssr-1476	235	5	management	management	NOUN
atssr-1476	235	6	was	be	AUX
atssr-1476	235	7	discretionary	discretionary	ADJ
atssr-1476	235	8	accruals	accrual	NOUN
atssr-1476	235	9	which	which	PRON
atssr-1476	235	10	was	be	AUX
atssr-1476	235	11	derived	derive	VERB
atssr-1476	235	12	from	from	ADP
atssr-1476	235	13	the	the	DET
atssr-1476	235	14	modified	modify	VERB
atssr-1476	235	15	jones	jones	PROPN
atssr-1476	235	16	model	model	PROPN
atssr-1476	235	17	expressed	express	VERB
atssr-1476	235	18	as	as	ADP
atssr-1476	235	19	:	:	PUNCT
atssr-1476	235	20	𝑁𝐷𝐴𝑡	𝑁𝐷𝐴𝑡	PROPN
atssr-1476	235	21	=	=	SYM
atssr-1476	235	22	𝛼1	𝛼1	NOUN
atssr-1476	235	23	1	1	NUM
atssr-1476	235	24	𝐴𝑡	𝐴𝑡	PROPN
atssr-1476	235	25	−1	−1	NOUN
atssr-1476	235	26	+	+	CCONJ
atssr-1476	235	27	𝛼2	𝛼2	ADJ
atssr-1476	235	28	(	(	PUNCT
atssr-1476	235	29	∆𝑅𝐸𝑉𝑡	∆𝑅𝐸𝑉𝑡	NOUN
atssr-1476	235	30	−	−	NOUN
atssr-1476	235	31	∆𝑅𝐸𝐶𝑡	∆𝑅𝐸𝐶𝑡	NOUN
atssr-1476	235	32	)	)	PUNCT
atssr-1476	235	33	𝐴𝑡	𝐴𝑡	VERB
atssr-1476	235	34	−1	−1	NOUN
atssr-1476	235	35	+	+	NUM
atssr-1476	235	36	𝛼3	𝛼3	AUX
atssr-1476	235	37	𝑃𝑃𝐸𝑡	𝑃𝑃𝐸𝑡	NOUN
atssr-1476	235	38	𝐴𝑡	𝐴𝑡	PROPN
atssr-1476	235	39	−1	−1	NOUN
atssr-1476	235	40	+	+	CCONJ
atssr-1476	235	41	𝜀𝑡	𝜀𝑡	SCONJ
atssr-1476	235	42	∆𝑅𝐸𝐶𝑡	∆𝑅𝐸𝐶𝑡	PROPN
atssr-1476	235	43	is	be	AUX
atssr-1476	235	44	the	the	DET
atssr-1476	235	45	difference	difference	NOUN
atssr-1476	235	46	between	between	ADP
atssr-1476	235	47	the	the	DET
atssr-1476	235	48	operating	operate	VERB
atssr-1476	235	49	income	income	NOUN
atssr-1476	235	50	of	of	ADP
atssr-1476	235	51	the	the	DET
atssr-1476	235	52	previous	previous	ADJ
atssr-1476	235	53	year	year	NOUN
atssr-1476	235	54	and	and	CCONJ
atssr-1476	235	55	the	the	DET
atssr-1476	235	56	receivable	receivable	ADJ
atssr-1476	235	57	items	item	NOUN
atssr-1476	235	58	of	of	ADP
atssr-1476	235	59	the	the	DET
atssr-1476	235	60	current	current	ADJ
atssr-1476	235	61	year	year	NOUN
atssr-1476	235	62	.	.	PUNCT
atssr-1476	236	1	𝜀𝑡	𝜀𝑡	PROPN
atssr-1476	236	2	is	be	AUX
atssr-1476	236	3	the	the	DET
atssr-1476	236	4	residual	residual	ADJ
atssr-1476	236	5	sequence	sequence	NOUN
atssr-1476	236	6	of	of	ADP
atssr-1476	236	7	the	the	DET
atssr-1476	236	8	regression	regression	NOUN
atssr-1476	236	9	model	model	NOUN
atssr-1476	236	10	,	,	PUNCT
atssr-1476	236	11	that	that	ADV
atssr-1476	236	12	is	is	ADV
atssr-1476	236	13	,	,	PUNCT
atssr-1476	236	14	the	the	DET
atssr-1476	236	15	company	company	NOUN
atssr-1476	236	16	’s	’s	PART
atssr-1476	236	17	discretionary	discretionary	ADJ
atssr-1476	236	18	accruals	accrual	NOUN
atssr-1476	236	19	(	(	PUNCT
atssr-1476	236	20	𝐷𝐴𝑡	𝐷𝐴𝑡	NOUN
atssr-1476	236	21	)	)	PUNCT
atssr-1476	236	22	.	.	PUNCT
atssr-1476	237	1	discretionary	discretionary	ADJ
atssr-1476	237	2	accruals	accrual	NOUN
atssr-1476	237	3	=	=	SYM
atssr-1476	237	4	total	total	ADJ
atssr-1476	237	5	accruals	accrual	NOUN
atssr-1476	237	6	non	non	ADJ
atssr-1476	237	7	-	-	ADJ
atssr-1476	237	8	discretionary	discretionary	ADJ
atssr-1476	237	9	accruals	accrual	NOUN
atssr-1476	237	10	.	.	PUNCT
atssr-1476	238	1	the	the	DET
atssr-1476	238	2	jones	jones	PROPN
atssr-1476	238	3	model	model	PROPN
atssr-1476	238	4	was	be	AUX
atssr-1476	238	5	adopted	adopt	VERB
atssr-1476	238	6	to	to	PART
atssr-1476	238	7	indicate	indicate	VERB
atssr-1476	238	8	the	the	DET
atssr-1476	238	9	total	total	ADJ
atssr-1476	238	10	accruals	accrual	NOUN
atssr-1476	238	11	as	as	SCONJ
atssr-1476	238	12	follows	follow	VERB
atssr-1476	238	13	;	;	PUNCT
atssr-1476	238	14	𝑇𝐴𝑡	𝑇𝐴𝑡	NOUN
atssr-1476	238	15	=	=	PUNCT
atssr-1476	239	1	∆𝐶𝐴𝑡	∆𝐶𝐴𝑡	ADP
atssr-1476	239	2	−	−	PROPN
atssr-1476	240	1	∆𝐶𝐿𝑡	∆𝐶𝐿𝑡	VERB
atssr-1476	240	2	−	−	PROPN
atssr-1476	240	3	∆𝐶𝑎𝑠ℎ𝑡	∆𝐶𝑎𝑠ℎ𝑡	NOUN
atssr-1476	241	1	+	+	NOUN
atssr-1476	241	2	∆𝑆𝑇𝐷𝑡	∆𝑆𝑇𝐷𝑡	PRON
atssr-1476	241	3	−	−	PROPN
atssr-1476	241	4	𝐷𝑒𝑝𝑡	𝐷𝑒𝑝𝑡	PROPN
atssr-1476	241	5	where	where	SCONJ
atssr-1476	241	6	δca	δca	PROPN
atssr-1476	241	7	is	be	AUX
atssr-1476	241	8	the	the	DET
atssr-1476	241	9	change	change	NOUN
atssr-1476	241	10	in	in	ADP
atssr-1476	241	11	current	current	ADJ
atssr-1476	241	12	assets	asset	NOUN
atssr-1476	241	13	,	,	PUNCT
atssr-1476	241	14	δcl	δcl	PROPN
atssr-1476	241	15	is	be	AUX
atssr-1476	241	16	the	the	DET
atssr-1476	241	17	change	change	NOUN
atssr-1476	241	18	in	in	ADP
atssr-1476	241	19	current	current	ADJ
atssr-1476	241	20	liabilities	liability	NOUN
atssr-1476	241	21	,	,	PUNCT
atssr-1476	241	22	δcash	δcash	NOUN
atssr-1476	241	23	is	be	AUX
atssr-1476	241	24	the	the	DET
atssr-1476	241	25	change	change	NOUN
atssr-1476	241	26	in	in	ADP
atssr-1476	241	27	cash	cash	NOUN
atssr-1476	241	28	and	and	CCONJ
atssr-1476	241	29	cash	cash	NOUN
atssr-1476	241	30	equivalent	equivalent	NOUN
atssr-1476	241	31	,	,	PUNCT
atssr-1476	241	32	δstd	δstd	NOUN
atssr-1476	241	33	is	be	AUX
atssr-1476	241	34	the	the	DET
atssr-1476	241	35	change	change	NOUN
atssr-1476	241	36	in	in	ADP
atssr-1476	241	37	current	current	ADJ
atssr-1476	241	38	maturities	maturity	NOUN
atssr-1476	241	39	of	of	ADP
atssr-1476	241	40	long	long	ADJ
atssr-1476	241	41	-	-	PUNCT
atssr-1476	241	42	term	term	NOUN
atssr-1476	241	43	debt	debt	NOUN
atssr-1476	241	44	and	and	CCONJ
atssr-1476	241	45	dep	dep	NOUN
atssr-1476	241	46	is	be	AUX
atssr-1476	241	47	the	the	DET
atssr-1476	241	48	depreciation	depreciation	NOUN
atssr-1476	241	49	and	and	CCONJ
atssr-1476	241	50	amortization	amortization	NOUN
atssr-1476	241	51	expense	expense	NOUN
atssr-1476	241	52	.	.	PUNCT
atssr-1476	242	1	changes	change	NOUN
atssr-1476	242	2	in	in	ADP
atssr-1476	242	3	short	short	ADJ
atssr-1476	242	4	-	-	PUNCT
atssr-1476	242	5	term	term	NOUN
atssr-1476	242	6	debt	debt	NOUN
atssr-1476	242	7	are	be	AUX
atssr-1476	242	8	excluded	exclude	VERB
atssr-1476	242	9	from	from	ADP
atssr-1476	242	10	accruals	accrual	NOUN
atssr-1476	242	11	because	because	SCONJ
atssr-1476	242	12	they	they	PRON
atssr-1476	242	13	relate	relate	VERB
atssr-1476	242	14	to	to	ADP
atssr-1476	242	15	financing	financing	NOUN
atssr-1476	242	16	transactions	transaction	NOUN
atssr-1476	242	17	as	as	SCONJ
atssr-1476	242	18	opposed	oppose	VERB
atssr-1476	242	19	to	to	ADP
atssr-1476	242	20	operating	operating	NOUN
atssr-1476	242	21	activities	activity	NOUN
atssr-1476	242	22	.	.	PUNCT
atssr-1476	243	1	4	4	X
atssr-1476	243	2	.	.	X
atssr-1476	243	3	research	research	NOUN
atssr-1476	243	4	findings	finding	NOUN
atssr-1476	243	5	and	and	CCONJ
atssr-1476	243	6	conclusion	conclusion	NOUN
atssr-1476	243	7	4.1	4.1	NUM
atssr-1476	243	8	.	.	PUNCT
atssr-1476	244	1	descriptive	descriptive	ADJ
atssr-1476	244	2	statistics	statistic	NOUN
atssr-1476	244	3	table	table	NOUN
atssr-1476	244	4	3	3	NUM
atssr-1476	244	5	summarizes	summarize	NOUN
atssr-1476	244	6	the	the	DET
atssr-1476	244	7	descriptive	descriptive	ADJ
atssr-1476	244	8	statistics	statistic	NOUN
atssr-1476	244	9	for	for	ADP
atssr-1476	244	10	the	the	DET
atssr-1476	244	11	dependent	dependent	ADJ
atssr-1476	244	12	variable	variable	NOUN
atssr-1476	244	13	,	,	PUNCT
atssr-1476	244	14	earnings	earning	NOUN
atssr-1476	244	15	management	management	NOUN
atssr-1476	244	16	proxied	proxie	VERB
atssr-1476	244	17	by	by	ADP
atssr-1476	244	18	discretionary	discretionary	ADJ
atssr-1476	244	19	accruals	accrual	NOUN
atssr-1476	244	20	.	.	PUNCT
atssr-1476	245	1	table	table	NOUN
atssr-1476	245	2	3	3	NUM
atssr-1476	245	3	.	.	PUNCT
atssr-1476	245	4	descriptive	descriptive	ADJ
atssr-1476	245	5	statisticsdiscretionary	statisticsdiscretionary	NOUN
atssr-1476	245	6	accruals	accrual	NOUN
atssr-1476	245	7	.	.	PUNCT
atssr-1476	246	1	year	year	NOUN
atssr-1476	246	2	mean	mean	NOUN
atssr-1476	246	3	std	std	X
atssr-1476	246	4	.	.	PUNCT
atssr-1476	247	1	deviation	deviation	NOUN
atssr-1476	247	2	minimum	minimum	ADJ
atssr-1476	247	3	maximum	maximum	ADJ
atssr-1476	247	4	2011	2011	NUM
atssr-1476	247	5	-0.005	-0.005	NUM
atssr-1476	247	6	0.112	0.112	NUM
atssr-1476	247	7	-0.991	-0.991	SYM
atssr-1476	247	8	0.061	0.061	NUM
atssr-1476	247	9	2012	2012	NUM
atssr-1476	247	10	-0.002	-0.002	PUNCT
atssr-1476	247	11	0.130	0.130	NUM
atssr-1476	247	12	-0.970	-0.970	NUM
atssr-1476	247	13	0.068	0.068	NUM
atssr-1476	247	14	2013	2013	NUM
atssr-1476	247	15	0.007	0.007	NUM
atssr-1476	247	16	0.062	0.062	NUM
atssr-1476	247	17	-0.490	-0.490	PUNCT
atssr-1476	247	18	0.192	0.192	NUM
atssr-1476	247	19	2014	2014	NUM
atssr-1476	247	20	0.002	0.002	NUM
atssr-1476	247	21	0.048	0.048	NUM
atssr-1476	247	22	-0.380	-0.380	PUNCT
atssr-1476	247	23	0.252	0.252	NUM
atssr-1476	247	24	2015	2015	NUM
atssr-1476	247	25	0.003	0.003	NUM
atssr-1476	247	26	0.046	0.046	NUM
atssr-1476	247	27	-0.370	-0.370	NUM
atssr-1476	247	28	0.091	0.091	NUM
atssr-1476	247	29	2016	2016	NUM
atssr-1476	247	30	0.007	0.007	NUM
atssr-1476	247	31	0.043	0.043	NUM
atssr-1476	247	32	-0.321	-0.321	PUNCT
atssr-1476	247	33	0.154	0.154	NUM
atssr-1476	247	34	2017	2017	NUM
atssr-1476	247	35	0.003	0.003	NUM
atssr-1476	247	36	0.142	0.142	NUM
atssr-1476	247	37	-0.406	-0.406	NUM
atssr-1476	247	38	0.136	0.136	NUM
atssr-1476	247	39	2018	2018	NUM
atssr-1476	247	40	0.006	0.006	NUM
atssr-1476	247	41	0.330	0.330	NUM
atssr-1476	247	42	-0.342	-0.342	NUM
atssr-1476	247	43	0.204	0.204	NUM
atssr-1476	247	44	2029	2029	NUM
atssr-1476	247	45	0.008	0.008	NUM
atssr-1476	247	46	0.023	0.023	NUM
atssr-1476	247	47	-0.257	-0.257	NUM
atssr-1476	247	48	0.141	0.141	NUM
atssr-1476	247	49	total	total	NOUN
atssr-1476	247	50	0.003	0.003	NUM
atssr-1476	247	51	0.104	0.104	NUM
atssr-1476	247	52	-0.503	-0.503	NUM
atssr-1476	247	53	0.144	0.144	NUM
atssr-1476	247	54	variables	variable	NOUN
atssr-1476	247	55	name	name	VERB
atssr-1476	247	56	symbol	symbol	NOUN
atssr-1476	247	57	measure	measure	NOUN
atssr-1476	247	58	dependent	dependent	ADJ
atssr-1476	247	59	variables	variable	VERB
atssr-1476	247	60	earnings	earning	NOUN
atssr-1476	247	61	management	management	NOUN
atssr-1476	247	62	discretionary	discretionary	ADJ
atssr-1476	247	63	accruals	accrual	NOUN
atssr-1476	247	64	(	(	PUNCT
atssr-1476	247	65	da	da	NOUN
atssr-1476	247	66	)	)	PUNCT
atssr-1476	247	67	da	da	X
atssr-1476	247	68	non	non	X
atssr-1476	247	69	obligatory	obligatory	ADJ
atssr-1476	247	70	expenses	expense	NOUN
atssr-1476	247	71	that	that	PRON
atssr-1476	247	72	are	be	AUX
atssr-1476	247	73	not	not	PART
atssr-1476	247	74	realised	realise	VERB
atssr-1476	247	75	but	but	CCONJ
atssr-1476	247	76	have	have	AUX
atssr-1476	247	77	been	be	AUX
atssr-1476	247	78	recorded	record	VERB
atssr-1476	247	79	in	in	ADP
atssr-1476	247	80	the	the	DET
atssr-1476	247	81	financial	financial	ADJ
atssr-1476	247	82	reports	report	NOUN
atssr-1476	247	83	independent	independent	ADJ
atssr-1476	247	84	variable	variable	ADJ
atssr-1476	247	85	ownership	ownership	NOUN
atssr-1476	247	86	structure	structure	NOUN
atssr-1476	247	87	institutional	institutional	ADJ
atssr-1476	247	88	ownership	ownership	NOUN
atssr-1476	247	89	io	io	NOUN
atssr-1476	247	90	percentage	percentage	NOUN
atssr-1476	247	91	of	of	ADP
atssr-1476	247	92	shares	share	NOUN
atssr-1476	247	93	held	hold	VERB
atssr-1476	247	94	by	by	ADP
atssr-1476	247	95	institutional	institutional	ADJ
atssr-1476	247	96	shareholders	shareholder	NOUN
atssr-1476	247	97	to	to	PART
atssr-1476	247	98	total	total	ADJ
atssr-1476	247	99	company	company	NOUN
atssr-1476	247	100	shareholding	shareholding	NOUN
atssr-1476	247	101	managerial	managerial	ADJ
atssr-1476	247	102	ownership	ownership	NOUN
atssr-1476	247	103	mo	mo	NOUN
atssr-1476	247	104	percentage	percentage	NOUN
atssr-1476	247	105	of	of	ADP
atssr-1476	247	106	shares	share	NOUN
atssr-1476	247	107	held	hold	VERB
atssr-1476	247	108	by	by	ADP
atssr-1476	247	109	top	top	ADJ
atssr-1476	247	110	management	management	NOUN
atssr-1476	247	111	to	to	ADP
atssr-1476	247	112	total	total	ADJ
atssr-1476	247	113	company	company	NOUN
atssr-1476	247	114	shareholding	shareholding	NOUN
atssr-1476	247	115	ownership	ownership	NOUN
atssr-1476	247	116	concentration	concentration	NOUN
atssr-1476	247	117	ownc	ownc	NOUN
atssr-1476	247	118	top	top	ADJ
atssr-1476	247	119	10	10	NUM
atssr-1476	247	120	shareholder	shareholder	NOUN
atssr-1476	247	121	shareholding	shareholding	NOUN
atssr-1476	247	122	ratio	ratio	NOUN
atssr-1476	247	123	control	control	PROPN
atssr-1476	247	124	variables	variable	NOUN
atssr-1476	247	125	firm	firm	ADJ
atssr-1476	247	126	size	size	NOUN
atssr-1476	247	127	fsize	fsize	NOUN
atssr-1476	247	128	log	log	NOUN
atssr-1476	247	129	forms	form	NOUN
atssr-1476	247	130	of	of	ADP
atssr-1476	247	131	total	total	ADJ
atssr-1476	247	132	assets	asset	NOUN
atssr-1476	247	133	of	of	ADP
atssr-1476	247	134	the	the	DET
atssr-1476	247	135	firm	firm	NOUN
atssr-1476	247	136	.	.	PUNCT
atssr-1476	248	1	growth	growth	NOUN
atssr-1476	248	2	grw	grw	VERB
atssr-1476	248	3	percentage	percentage	NOUN
atssr-1476	248	4	increase	increase	NOUN
atssr-1476	248	5	in	in	ADP
atssr-1476	248	6	annual	annual	ADJ
atssr-1476	248	7	sales	sale	NOUN
atssr-1476	248	8	asian	asian	ADJ
atssr-1476	248	9	themes	theme	NOUN
atssr-1476	248	10	in	in	ADP
atssr-1476	248	11	social	social	ADJ
atssr-1476	248	12	sciences	science	NOUN
atssr-1476	248	13	research	research	NOUN
atssr-1476	248	14	2022	2022	NUM
atssr-1476	248	15	,	,	PUNCT
atssr-1476	248	16	vol	vol	NOUN
atssr-1476	248	17	.	.	PROPN
atssr-1476	249	1	6	6	NUM
atssr-1476	249	2	,	,	PUNCT
atssr-1476	249	3	no	no	INTJ
atssr-1476	249	4	.	.	NOUN
atssr-1476	249	5	1	1	NUM
atssr-1476	249	6	,	,	PUNCT
atssr-1476	249	7	pp	pp	ADJ
atssr-1476	249	8	.	.	PUNCT
atssr-1476	250	1	12	12	NUM
atssr-1476	250	2	-	-	SYM
atssr-1476	250	3	24	24	NUM
atssr-1476	250	4	21	21	NUM
atssr-1476	250	5	©	©	PROPN
atssr-1476	250	6	2022	2022	NUM
atssr-1476	250	7	by	by	ADP
atssr-1476	250	8	the	the	DET
atssr-1476	250	9	authors	author	NOUN
atssr-1476	250	10	;	;	PUNCT
atssr-1476	250	11	licensee	licensee	VERB
atssr-1476	250	12	online	online	ADJ
atssr-1476	250	13	academic	academic	ADJ
atssr-1476	250	14	press	press	NOUN
atssr-1476	250	15	,	,	PUNCT
atssr-1476	250	16	usa	usa	PROPN
atssr-1476	250	17	the	the	DET
atssr-1476	250	18	mean	mean	ADJ
atssr-1476	250	19	discretionary	discretionary	ADJ
atssr-1476	250	20	accruals	accrual	NOUN
atssr-1476	250	21	were	be	AUX
atssr-1476	250	22	found	find	VERB
atssr-1476	250	23	to	to	PART
atssr-1476	250	24	be	be	AUX
atssr-1476	250	25	very	very	ADV
atssr-1476	250	26	low	low	ADJ
atssr-1476	250	27	which	which	PRON
atssr-1476	250	28	indicated	indicate	VERB
atssr-1476	250	29	that	that	SCONJ
atssr-1476	250	30	the	the	DET
atssr-1476	250	31	level	level	NOUN
atssr-1476	250	32	of	of	ADP
atssr-1476	250	33	earnings	earning	NOUN
atssr-1476	250	34	management	management	NOUN
atssr-1476	250	35	is	be	AUX
atssr-1476	250	36	insignificantly	insignificantly	ADV
atssr-1476	250	37	lower	low	ADJ
atssr-1476	250	38	in	in	ADP
atssr-1476	250	39	the	the	DET
atssr-1476	250	40	listed	list	VERB
atssr-1476	250	41	manufacturing	manufacturing	NOUN
atssr-1476	250	42	firms	firm	NOUN
atssr-1476	250	43	in	in	ADP
atssr-1476	250	44	kenya	kenya	PROPN
atssr-1476	250	45	.	.	PUNCT
atssr-1476	251	1	table	table	NOUN
atssr-1476	251	2	4	4	NUM
atssr-1476	251	3	shows	show	VERB
atssr-1476	251	4	the	the	DET
atssr-1476	251	5	descriptive	descriptive	ADJ
atssr-1476	251	6	statistics	statistic	NOUN
atssr-1476	251	7	for	for	ADP
atssr-1476	251	8	independent	independent	ADJ
atssr-1476	251	9	variables	variable	NOUN
atssr-1476	251	10	.	.	PUNCT
atssr-1476	252	1	table	table	NOUN
atssr-1476	252	2	4	4	NUM
atssr-1476	252	3	.	.	PUNCT
atssr-1476	252	4	descriptive	descriptive	ADJ
atssr-1476	252	5	statistics	statistic	NOUN
atssr-1476	252	6	;	;	PUNCT
atssr-1476	252	7	ownership	ownership	NOUN
atssr-1476	252	8	structure	structure	NOUN
atssr-1476	252	9	.	.	PUNCT
atssr-1476	253	1	year	year	NOUN
atssr-1476	253	2	mean	mean	VERB
atssr-1476	253	3	/	/	SYM
atssr-1476	253	4	std	std	NOUN
atssr-1476	253	5	.	.	PUNCT
atssr-1476	254	1	deviation	deviation	NOUN
atssr-1476	254	2	io	io	X
atssr-1476	254	3	(	(	PUNCT
atssr-1476	254	4	%	%	INTJ
atssr-1476	254	5	)	)	PUNCT
atssr-1476	254	6	ownc	ownc	NOUN
atssr-1476	254	7	(	(	PUNCT
atssr-1476	254	8	%	%	INTJ
atssr-1476	254	9	)	)	PUNCT
atssr-1476	254	10	mo	mo	PROPN
atssr-1476	254	11	(	(	PUNCT
atssr-1476	254	12	%	%	INTJ
atssr-1476	254	13	)	)	PUNCT
atssr-1476	254	14	2011	2011	NUM
atssr-1476	254	15	mean	mean	VERB
atssr-1476	254	16	9.279	9.279	NUM
atssr-1476	254	17	36.849	36.849	NUM
atssr-1476	254	18	0.513	0.513	NUM
atssr-1476	254	19	std	std	NOUN
atssr-1476	254	20	.	.	PUNCT
atssr-1476	255	1	deviation	deviation	NOUN
atssr-1476	255	2	1.965	1.965	NUM
atssr-1476	255	3	5.898	5.898	NUM
atssr-1476	255	4	2.671	2.671	NUM
atssr-1476	255	5	2012	2012	NUM
atssr-1476	255	6	mean	mean	VERB
atssr-1476	255	7	9.249	9.249	NUM
atssr-1476	255	8	37.038	37.038	NUM
atssr-1476	255	9	0.733	0.733	NUM
atssr-1476	255	10	std	std	NOUN
atssr-1476	255	11	.	.	PUNCT
atssr-1476	256	1	deviation	deviation	NOUN
atssr-1476	256	2	1.985	1.985	NUM
atssr-1476	256	3	5.346	5.346	NUM
atssr-1476	256	4	3.575	3.575	NUM
atssr-1476	256	5	2013	2013	NUM
atssr-1476	256	6	mean	mean	NOUN
atssr-1476	256	7	9.241	9.241	NUM
atssr-1476	256	8	37.14	37.14	NUM
atssr-1476	256	9	0.82	0.82	NUM
atssr-1476	256	10	std	std	NOUN
atssr-1476	256	11	.	.	PUNCT
atssr-1476	257	1	deviation	deviation	NOUN
atssr-1476	257	2	1.924	1.924	NUM
atssr-1476	257	3	5.085	5.085	NUM
atssr-1476	257	4	3.506	3.506	NUM
atssr-1476	257	5	2014	2014	NUM
atssr-1476	257	6	mean	mean	NOUN
atssr-1476	257	7	9.125	9.125	NUM
atssr-1476	257	8	36.986	36.986	NUM
atssr-1476	257	9	1.109	1.109	NUM
atssr-1476	257	10	std	std	NOUN
atssr-1476	257	11	.	.	PUNCT
atssr-1476	258	1	deviation	deviation	NOUN
atssr-1476	258	2	1.819	1.819	NUM
atssr-1476	258	3	5.812	5.812	NUM
atssr-1476	258	4	4.257	4.257	NUM
atssr-1476	258	5	2015	2015	NUM
atssr-1476	258	6	mean	mean	NOUN
atssr-1476	258	7	8.962	8.962	NUM
atssr-1476	258	8	37.405	37.405	NUM
atssr-1476	258	9	1.787	1.787	NUM
atssr-1476	258	10	std	std	NOUN
atssr-1476	258	11	.	.	PUNCT
atssr-1476	259	1	deviation	deviation	NOUN
atssr-1476	259	2	1.796	1.796	NUM
atssr-1476	259	3	5.844	5.844	NUM
atssr-1476	259	4	5.958	5.958	NUM
atssr-1476	259	5	2016	2016	NUM
atssr-1476	259	6	mean	mean	NOUN
atssr-1476	259	7	9.04	9.04	NUM
atssr-1476	259	8	37.027	37.027	NUM
atssr-1476	259	9	1.608	1.608	NUM
atssr-1476	259	10	std	std	NOUN
atssr-1476	259	11	.	.	PUNCT
atssr-1476	260	1	deviation	deviation	NOUN
atssr-1476	260	2	1.638	1.638	NUM
atssr-1476	260	3	5.533	5.533	NUM
atssr-1476	260	4	5.775	5.775	NUM
atssr-1476	260	5	2017	2017	NUM
atssr-1476	260	6	mean	mean	VERB
atssr-1476	260	7	9.062	9.062	NUM
atssr-1476	260	8	37.272	37.272	NUM
atssr-1476	260	9	1.7	1.7	NUM
atssr-1476	260	10	std	std	NOUN
atssr-1476	260	11	.	.	PUNCT
atssr-1476	261	1	deviation	deviation	NOUN
atssr-1476	261	2	1.729	1.729	NUM
atssr-1476	261	3	5.393	5.393	NUM
atssr-1476	261	4	5.783	5.783	NUM
atssr-1476	261	5	2018	2018	NUM
atssr-1476	261	6	mean	mean	VERB
atssr-1476	261	7	9.048	9.048	NUM
atssr-1476	261	8	36.95	36.95	NUM
atssr-1476	261	9	1.691	1.691	NUM
atssr-1476	261	10	std	std	NOUN
atssr-1476	261	11	.	.	PUNCT
atssr-1476	262	1	deviation	deviation	NOUN
atssr-1476	262	2	1.76	1.76	NUM
atssr-1476	262	3	5.786	5.786	NUM
atssr-1476	262	4	5.379	5.379	NUM
atssr-1476	262	5	2019	2019	NUM
atssr-1476	262	6	mean	mean	NOUN
atssr-1476	262	7	8.933	8.933	NUM
atssr-1476	262	8	37.622	37.622	NUM
atssr-1476	262	9	1.639	1.639	NUM
atssr-1476	262	10	std	std	NOUN
atssr-1476	262	11	.	.	PUNCT
atssr-1476	263	1	deviation	deviation	NOUN
atssr-1476	263	2	1.692	1.692	NUM
atssr-1476	263	3	6.055	6.055	NUM
atssr-1476	263	4	5.195	5.195	NUM
atssr-1476	263	5	total	total	NOUN
atssr-1476	263	6	mean	mean	NOUN
atssr-1476	263	7	9.104	9.104	NUM
atssr-1476	263	8	37.143	37.143	NUM
atssr-1476	264	1	1.289	1.289	NUM
atssr-1476	264	2	std	std	NOUN
atssr-1476	264	3	.	.	PUNCT
atssr-1476	265	1	deviation	deviation	NOUN
atssr-1476	265	2	1.813	1.813	NUM
atssr-1476	265	3	5.638	5.638	NUM
atssr-1476	265	4	4.843	4.843	NUM
atssr-1476	265	5	the	the	DET
atssr-1476	265	6	mean	mean	ADJ
atssr-1476	265	7	institutional	institutional	ADJ
atssr-1476	265	8	ownership	ownership	NOUN
atssr-1476	265	9	in	in	ADP
atssr-1476	265	10	listed	list	VERB
atssr-1476	265	11	manufacturing	manufacturing	NOUN
atssr-1476	265	12	firms	firm	NOUN
atssr-1476	265	13	was	be	AUX
atssr-1476	265	14	found	find	VERB
atssr-1476	265	15	to	to	PART
atssr-1476	265	16	be	be	AUX
atssr-1476	265	17	9.104	9.104	NUM
atssr-1476	265	18	%	%	NOUN
atssr-1476	265	19	.	.	PUNCT
atssr-1476	266	1	this	this	PRON
atssr-1476	266	2	was	be	AUX
atssr-1476	266	3	a	a	DET
atssr-1476	266	4	standard	standard	ADJ
atssr-1476	266	5	deviation	deviation	NOUN
atssr-1476	266	6	of	of	ADP
atssr-1476	266	7	1.813	1.813	NUM
atssr-1476	266	8	which	which	PRON
atssr-1476	266	9	means	mean	VERB
atssr-1476	266	10	that	that	SCONJ
atssr-1476	266	11	there	there	PRON
atssr-1476	266	12	is	be	VERB
atssr-1476	266	13	a	a	DET
atssr-1476	266	14	statistically	statistically	ADV
atssr-1476	266	15	significant	significant	ADJ
atssr-1476	266	16	variation	variation	NOUN
atssr-1476	266	17	in	in	ADP
atssr-1476	266	18	the	the	DET
atssr-1476	266	19	institutional	institutional	ADJ
atssr-1476	266	20	ownership	ownership	NOUN
atssr-1476	266	21	of	of	ADP
atssr-1476	266	22	listed	list	VERB
atssr-1476	266	23	manufacturing	manufacturing	NOUN
atssr-1476	266	24	firms	firm	NOUN
atssr-1476	266	25	.	.	PUNCT
atssr-1476	267	1	focusing	focus	VERB
atssr-1476	267	2	on	on	ADP
atssr-1476	267	3	the	the	DET
atssr-1476	267	4	trend	trend	NOUN
atssr-1476	267	5	,	,	PUNCT
atssr-1476	267	6	the	the	DET
atssr-1476	267	7	institutional	institutional	ADJ
atssr-1476	267	8	ownership	ownership	NOUN
atssr-1476	267	9	slightly	slightly	ADV
atssr-1476	267	10	declined	decline	VERB
atssr-1476	267	11	from	from	ADP
atssr-1476	267	12	9.279	9.279	NUM
atssr-1476	267	13	%	%	NOUN
atssr-1476	267	14	in	in	ADP
atssr-1476	267	15	2011	2011	NUM
atssr-1476	267	16	to	to	ADP
atssr-1476	267	17	8.933	8.933	NUM
atssr-1476	267	18	%	%	NOUN
atssr-1476	267	19	in	in	ADP
atssr-1476	267	20	2020	2020	NUM
atssr-1476	267	21	.	.	PUNCT
atssr-1476	268	1	this	this	PRON
atssr-1476	268	2	could	could	AUX
atssr-1476	268	3	mean	mean	VERB
atssr-1476	268	4	that	that	SCONJ
atssr-1476	268	5	institutional	institutional	ADJ
atssr-1476	268	6	shareholders	shareholder	NOUN
atssr-1476	268	7	are	be	AUX
atssr-1476	268	8	possibly	possibly	ADV
atssr-1476	268	9	considering	consider	VERB
atssr-1476	268	10	other	other	ADJ
atssr-1476	268	11	sectors	sector	NOUN
atssr-1476	268	12	with	with	ADP
atssr-1476	268	13	potentially	potentially	ADV
atssr-1476	268	14	higher	high	ADJ
atssr-1476	268	15	returns	return	NOUN
atssr-1476	268	16	.	.	PUNCT
atssr-1476	269	1	however	however	ADV
atssr-1476	269	2	,	,	PUNCT
atssr-1476	269	3	extant	extant	ADJ
atssr-1476	269	4	studies	study	NOUN
atssr-1476	269	5	notably	notably	ADV
atssr-1476	269	6	(	(	PUNCT
atssr-1476	269	7	nor	nor	CCONJ
atssr-1476	269	8	et	et	PROPN
atssr-1476	269	9	al	al	PROPN
atssr-1476	269	10	.	.	PROPN
atssr-1476	269	11	,	,	PUNCT
atssr-1476	269	12	2020	2020	NUM
atssr-1476	269	13	)	)	PUNCT
atssr-1476	269	14	indicates	indicate	VERB
atssr-1476	269	15	that	that	SCONJ
atssr-1476	269	16	firms	firm	NOUN
atssr-1476	269	17	across	across	ADP
atssr-1476	269	18	all	all	DET
atssr-1476	269	19	sectors	sector	NOUN
atssr-1476	269	20	continue	continue	VERB
atssr-1476	269	21	to	to	PART
atssr-1476	269	22	appreciate	appreciate	VERB
atssr-1476	269	23	the	the	DET
atssr-1476	269	24	value	value	NOUN
atssr-1476	269	25	of	of	ADP
atssr-1476	269	26	institutional	institutional	ADJ
atssr-1476	269	27	ownership	ownership	NOUN
atssr-1476	269	28	.	.	PUNCT
atssr-1476	270	1	the	the	DET
atssr-1476	270	2	institutional	institutional	ADJ
atssr-1476	270	3	owners	owner	NOUN
atssr-1476	270	4	bring	bring	VERB
atssr-1476	270	5	on	on	ADP
atssr-1476	270	6	board	board	NOUN
atssr-1476	270	7	experience	experience	NOUN
atssr-1476	270	8	and	and	CCONJ
atssr-1476	270	9	knowledge	knowledge	NOUN
atssr-1476	270	10	which	which	PRON
atssr-1476	270	11	enhances	enhance	VERB
atssr-1476	270	12	the	the	DET
atssr-1476	270	13	quality	quality	NOUN
atssr-1476	270	14	of	of	ADP
atssr-1476	270	15	oversight	oversight	NOUN
atssr-1476	270	16	.	.	PUNCT
atssr-1476	271	1	the	the	DET
atssr-1476	271	2	average	average	ADJ
atssr-1476	271	3	managerial	managerial	ADJ
atssr-1476	271	4	ownership	ownership	NOUN
atssr-1476	271	5	in	in	ADP
atssr-1476	271	6	listed	list	VERB
atssr-1476	271	7	manufacturing	manufacturing	NOUN
atssr-1476	271	8	firms	firm	NOUN
atssr-1476	271	9	was	be	AUX
atssr-1476	271	10	found	find	VERB
atssr-1476	271	11	to	to	PART
atssr-1476	271	12	be	be	AUX
atssr-1476	271	13	1.289	1.289	NUM
atssr-1476	271	14	%	%	NOUN
atssr-1476	271	15	.	.	PUNCT
atssr-1476	272	1	this	this	PRON
atssr-1476	272	2	was	be	AUX
atssr-1476	272	3	a	a	DET
atssr-1476	272	4	standard	standard	ADJ
atssr-1476	272	5	deviation	deviation	NOUN
atssr-1476	272	6	of	of	ADP
atssr-1476	272	7	4.843	4.843	NUM
atssr-1476	272	8	which	which	PRON
atssr-1476	272	9	means	mean	VERB
atssr-1476	272	10	that	that	SCONJ
atssr-1476	272	11	there	there	PRON
atssr-1476	272	12	is	be	VERB
atssr-1476	272	13	a	a	DET
atssr-1476	272	14	statistically	statistically	ADV
atssr-1476	272	15	significant	significant	ADJ
atssr-1476	272	16	variation	variation	NOUN
atssr-1476	272	17	in	in	ADP
atssr-1476	272	18	the	the	DET
atssr-1476	272	19	managerial	managerial	ADJ
atssr-1476	272	20	ownership	ownership	NOUN
atssr-1476	272	21	of	of	ADP
atssr-1476	272	22	listed	list	VERB
atssr-1476	272	23	manufacturing	manufacturing	NOUN
atssr-1476	272	24	firms	firm	NOUN
atssr-1476	272	25	.	.	PUNCT
atssr-1476	273	1	focusing	focus	VERB
atssr-1476	273	2	on	on	ADP
atssr-1476	273	3	the	the	DET
atssr-1476	273	4	trend	trend	NOUN
atssr-1476	273	5	,	,	PUNCT
atssr-1476	273	6	the	the	DET
atssr-1476	273	7	managerial	managerial	ADJ
atssr-1476	273	8	ownership	ownership	NOUN
atssr-1476	273	9	rose	rise	VERB
atssr-1476	273	10	from	from	ADP
atssr-1476	273	11	0.513	0.513	NUM
atssr-1476	273	12	%	%	NOUN
atssr-1476	273	13	in	in	ADP
atssr-1476	273	14	2011	2011	NUM
atssr-1476	273	15	to	to	ADP
atssr-1476	273	16	1.639	1.639	NUM
atssr-1476	273	17	%	%	NOUN
atssr-1476	273	18	in	in	ADP
atssr-1476	273	19	2020	2020	NUM
atssr-1476	273	20	.	.	PUNCT
atssr-1476	274	1	however	however	ADV
atssr-1476	274	2	,	,	PUNCT
atssr-1476	274	3	it	it	PRON
atssr-1476	274	4	is	be	AUX
atssr-1476	274	5	still	still	ADV
atssr-1476	274	6	relatively	relatively	ADV
atssr-1476	274	7	low	low	ADJ
atssr-1476	274	8	despite	despite	SCONJ
atssr-1476	274	9	that	that	DET
atssr-1476	274	10	managerial	managerial	ADJ
atssr-1476	274	11	ownership	ownership	NOUN
atssr-1476	274	12	has	have	AUX
atssr-1476	274	13	been	be	AUX
atssr-1476	274	14	cited	cite	VERB
atssr-1476	274	15	by	by	ADP
atssr-1476	274	16	waweru	waweru	PROPN
atssr-1476	274	17	and	and	CCONJ
atssr-1476	274	18	riro	riro	PROPN
atssr-1476	274	19	(	(	PUNCT
atssr-1476	274	20	2013	2013	NUM
atssr-1476	274	21	)	)	PUNCT
atssr-1476	274	22	as	as	ADP
atssr-1476	274	23	a	a	DET
atssr-1476	274	24	disincentive	disincentive	ADJ
atssr-1476	274	25	to	to	ADP
atssr-1476	274	26	earnings	earning	NOUN
atssr-1476	274	27	management	management	NOUN
atssr-1476	274	28	.	.	PUNCT
atssr-1476	275	1	this	this	PRON
atssr-1476	275	2	is	be	AUX
atssr-1476	275	3	given	give	VERB
atssr-1476	275	4	that	that	SCONJ
atssr-1476	275	5	it	it	PRON
atssr-1476	275	6	aligns	align	VERB
atssr-1476	275	7	the	the	DET
atssr-1476	275	8	interests	interest	NOUN
atssr-1476	275	9	of	of	ADP
atssr-1476	275	10	shareholders	shareholder	NOUN
atssr-1476	275	11	with	with	ADP
atssr-1476	275	12	those	those	PRON
atssr-1476	275	13	of	of	ADP
atssr-1476	275	14	management	management	NOUN
atssr-1476	275	15	as	as	ADP
atssr-1476	275	16	the	the	DET
atssr-1476	275	17	latter	latter	NOUN
atssr-1476	275	18	also	also	ADV
atssr-1476	275	19	has	have	VERB
atssr-1476	275	20	a	a	DET
atssr-1476	275	21	stake	stake	NOUN
atssr-1476	275	22	in	in	ADP
atssr-1476	275	23	the	the	DET
atssr-1476	275	24	entity	entity	NOUN
atssr-1476	275	25	.	.	PUNCT
atssr-1476	276	1	this	this	DET
atssr-1476	276	2	study	study	NOUN
atssr-1476	276	3	findings	finding	NOUN
atssr-1476	276	4	further	far	ADV
atssr-1476	276	5	established	establish	VERB
atssr-1476	276	6	the	the	DET
atssr-1476	276	7	mean	mean	ADJ
atssr-1476	276	8	ownership	ownership	NOUN
atssr-1476	276	9	concentration	concentration	NOUN
atssr-1476	276	10	to	to	PART
atssr-1476	276	11	be	be	AUX
atssr-1476	276	12	37.143	37.143	NUM
atssr-1476	276	13	%	%	NOUN
atssr-1476	276	14	.	.	PUNCT
atssr-1476	277	1	this	this	PRON
atssr-1476	277	2	was	be	AUX
atssr-1476	277	3	a	a	DET
atssr-1476	277	4	standard	standard	ADJ
atssr-1476	277	5	deviation	deviation	NOUN
atssr-1476	277	6	of	of	ADP
atssr-1476	277	7	5.638	5.638	NUM
atssr-1476	277	8	which	which	PRON
atssr-1476	277	9	means	mean	VERB
atssr-1476	277	10	that	that	SCONJ
atssr-1476	277	11	there	there	PRON
atssr-1476	277	12	is	be	VERB
atssr-1476	277	13	a	a	DET
atssr-1476	277	14	statistically	statistically	ADV
atssr-1476	277	15	significant	significant	ADJ
atssr-1476	277	16	variation	variation	NOUN
atssr-1476	277	17	in	in	ADP
atssr-1476	277	18	the	the	DET
atssr-1476	277	19	ownership	ownership	NOUN
atssr-1476	277	20	concentration	concentration	NOUN
atssr-1476	277	21	across	across	ADP
atssr-1476	277	22	listed	list	VERB
atssr-1476	277	23	manufacturing	manufacturing	NOUN
atssr-1476	277	24	firms	firm	NOUN
atssr-1476	277	25	.	.	PUNCT
atssr-1476	278	1	focusing	focus	VERB
atssr-1476	278	2	on	on	ADP
atssr-1476	278	3	the	the	DET
atssr-1476	278	4	trend	trend	NOUN
atssr-1476	278	5	,	,	PUNCT
atssr-1476	278	6	the	the	DET
atssr-1476	278	7	ownership	ownership	NOUN
atssr-1476	278	8	concentration	concentration	NOUN
atssr-1476	278	9	rose	rise	VERB
atssr-1476	278	10	from	from	ADP
atssr-1476	278	11	36.849	36.849	NUM
atssr-1476	278	12	%	%	NOUN
atssr-1476	278	13	in	in	ADP
atssr-1476	278	14	2011	2011	NUM
atssr-1476	278	15	to	to	ADP
atssr-1476	278	16	37.622	37.622	NUM
atssr-1476	278	17	%	%	NOUN
atssr-1476	278	18	in	in	ADP
atssr-1476	278	19	2020	2020	NUM
atssr-1476	278	20	.	.	PUNCT
atssr-1476	279	1	however	however	ADV
atssr-1476	279	2	,	,	PUNCT
atssr-1476	279	3	it	it	PRON
atssr-1476	279	4	is	be	AUX
atssr-1476	279	5	still	still	ADV
atssr-1476	279	6	relatively	relatively	ADV
atssr-1476	279	7	low	low	ADJ
atssr-1476	279	8	despite	despite	SCONJ
atssr-1476	279	9	that	that	DET
atssr-1476	279	10	managerial	managerial	ADJ
atssr-1476	279	11	ownership	ownership	NOUN
atssr-1476	279	12	has	have	AUX
atssr-1476	279	13	been	be	AUX
atssr-1476	279	14	cited	cite	VERB
atssr-1476	279	15	as	as	ADP
atssr-1476	279	16	a	a	DET
atssr-1476	279	17	disincentive	disincentive	ADJ
atssr-1476	279	18	to	to	ADP
atssr-1476	279	19	earnings	earning	NOUN
atssr-1476	279	20	management	management	NOUN
atssr-1476	279	21	.	.	PUNCT
atssr-1476	280	1	alves	alves	PROPN
atssr-1476	280	2	(	(	PUNCT
atssr-1476	280	3	2012	2012	NUM
atssr-1476	280	4	)	)	PUNCT
atssr-1476	280	5	indicated	indicate	VERB
atssr-1476	280	6	that	that	SCONJ
atssr-1476	280	7	the	the	DET
atssr-1476	280	8	level	level	NOUN
atssr-1476	280	9	of	of	ADP
atssr-1476	280	10	managerial	managerial	ADJ
atssr-1476	280	11	ownership	ownership	NOUN
atssr-1476	280	12	could	could	AUX
atssr-1476	280	13	still	still	ADV
atssr-1476	280	14	be	be	AUX
atssr-1476	280	15	low	low	ADJ
atssr-1476	280	16	in	in	ADP
atssr-1476	280	17	many	many	ADJ
atssr-1476	280	18	firms	firm	NOUN
atssr-1476	280	19	given	give	VERB
atssr-1476	280	20	other	other	ADJ
atssr-1476	280	21	approaches	approach	NOUN
atssr-1476	280	22	of	of	ADP
atssr-1476	280	23	incentivizing	incentivize	VERB
atssr-1476	280	24	the	the	DET
atssr-1476	280	25	top	top	ADJ
atssr-1476	280	26	management	management	NOUN
atssr-1476	280	27	such	such	ADJ
atssr-1476	280	28	as	as	ADP
atssr-1476	280	29	bonuses	bonus	NOUN
atssr-1476	280	30	and	and	CCONJ
atssr-1476	280	31	better	well	ADJ
atssr-1476	280	32	pay	pay	VERB
atssr-1476	280	33	.	.	PUNCT
atssr-1476	281	1	table	table	NOUN
atssr-1476	281	2	5	5	NUM
atssr-1476	281	3	presents	present	VERB
atssr-1476	281	4	the	the	DET
atssr-1476	281	5	correlation	correlation	NOUN
atssr-1476	281	6	matrix	matrix	NOUN
atssr-1476	281	7	for	for	ADP
atssr-1476	281	8	all	all	DET
atssr-1476	281	9	the	the	DET
atssr-1476	281	10	variables	variable	NOUN
atssr-1476	281	11	in	in	ADP
atssr-1476	281	12	the	the	DET
atssr-1476	281	13	study	study	NOUN
atssr-1476	281	14	.	.	PUNCT
atssr-1476	282	1	table	table	NOUN
atssr-1476	282	2	5	5	NUM
atssr-1476	282	3	.	.	PUNCT
atssr-1476	282	4	correlation	correlation	NOUN
atssr-1476	282	5	matrix	matrix	NOUN
atssr-1476	282	6	.	.	PUNCT
atssr-1476	283	1	variables	variable	NOUN
atssr-1476	283	2	da	da	PROPN
atssr-1476	283	3	mo	mo	PROPN
atssr-1476	283	4	io	io	PROPN
atssr-1476	283	5	oc	oc	PROPN
atssr-1476	283	6	fg	fg	PROPN
atssr-1476	283	7	fs	fs	ADP
atssr-1476	283	8	da	da	PROPN
atssr-1476	283	9	1.000	1.000	NUM
atssr-1476	283	10	mo	mo	NOUN
atssr-1476	283	11	0.659	0.659	NUM
atssr-1476	283	12	1.000	1.000	NUM
atssr-1476	283	13	io	io	NOUN
atssr-1476	283	14	-0.642	-0.642	NUM
atssr-1476	283	15	-0.943	-0.943	PUNCT
atssr-1476	283	16	1.000	1.000	NUM
atssr-1476	283	17	ownc	ownc	NOUN
atssr-1476	283	18	0.502	0.502	NUM
atssr-1476	283	19	0.565	0.565	NUM
atssr-1476	283	20	-0.704	-0.704	NOUN
atssr-1476	283	21	1.000	1.000	NUM
atssr-1476	283	22	grw	grw	NOUN
atssr-1476	283	23	-0.401	-0.401	PUNCT
atssr-1476	283	24	-0.160	-0.160	VERB
atssr-1476	283	25	0.423	0.423	NUM
atssr-1476	283	26	-0.620	-0.620	NUM
atssr-1476	283	27	1.000	1.000	NUM
atssr-1476	283	28	fsize	fsize	NOUN
atssr-1476	283	29	0.788	0.788	NUM
atssr-1476	283	30	0.922	0.922	NUM
atssr-1476	283	31	-0.881	-0.881	NUM
atssr-1476	283	32	0.549	0.549	NUM
atssr-1476	283	33	-0.361	-0.361	NOUN
atssr-1476	283	34	1.000	1.000	NUM
atssr-1476	283	35	4.2	4.2	NUM
atssr-1476	283	36	.	.	PUNCT
atssr-1476	284	1	correlation	correlation	NOUN
atssr-1476	284	2	analysis	analysis	NOUN
atssr-1476	284	3	firm	firm	ADJ
atssr-1476	284	4	size	size	NOUN
atssr-1476	284	5	was	be	AUX
atssr-1476	284	6	found	find	VERB
atssr-1476	284	7	to	to	PART
atssr-1476	284	8	have	have	VERB
atssr-1476	284	9	a	a	DET
atssr-1476	284	10	significant	significant	ADJ
atssr-1476	284	11	negative	negative	ADJ
atssr-1476	284	12	correlation	correlation	NOUN
atssr-1476	284	13	with	with	ADP
atssr-1476	284	14	ownership	ownership	NOUN
atssr-1476	284	15	concentration	concentration	NOUN
atssr-1476	284	16	.	.	PUNCT
atssr-1476	285	1	this	this	PRON
atssr-1476	285	2	is	be	AUX
atssr-1476	285	3	given	give	VERB
atssr-1476	285	4	a	a	DET
atssr-1476	285	5	correlation	correlation	NOUN
atssr-1476	285	6	coefficient	coefficient	NOUN
atssr-1476	285	7	of	of	ADP
atssr-1476	285	8	-0.881	-0.881	PROPN
atssr-1476	285	9	.	.	PUNCT
atssr-1476	286	1	institutional	institutional	ADJ
atssr-1476	286	2	ownership	ownership	NOUN
atssr-1476	286	3	was	be	AUX
atssr-1476	286	4	found	find	VERB
atssr-1476	286	5	to	to	PART
atssr-1476	286	6	have	have	VERB
atssr-1476	286	7	a	a	DET
atssr-1476	286	8	significant	significant	ADJ
atssr-1476	286	9	negative	negative	ADJ
atssr-1476	286	10	correlation	correlation	NOUN
atssr-1476	286	11	with	with	ADP
atssr-1476	286	12	managerial	managerial	ADJ
atssr-1476	286	13	ownership	ownership	NOUN
atssr-1476	286	14	.	.	PUNCT
atssr-1476	287	1	this	this	PRON
atssr-1476	287	2	could	could	AUX
atssr-1476	287	3	possibly	possibly	ADV
atssr-1476	287	4	mean	mean	VERB
atssr-1476	287	5	that	that	SCONJ
atssr-1476	287	6	a	a	DET
atssr-1476	287	7	rise	rise	NOUN
atssr-1476	287	8	in	in	ADP
atssr-1476	287	9	institutional	institutional	ADJ
atssr-1476	287	10	ownership	ownership	NOUN
atssr-1476	287	11	is	be	AUX
atssr-1476	287	12	bound	bind	VERB
atssr-1476	287	13	to	to	PART
atssr-1476	287	14	see	see	VERB
atssr-1476	287	15	a	a	DET
atssr-1476	287	16	decline	decline	NOUN
atssr-1476	287	17	in	in	ADP
atssr-1476	287	18	managerial	managerial	ADJ
atssr-1476	287	19	ownership	ownership	NOUN
atssr-1476	287	20	.	.	PUNCT
atssr-1476	288	1	this	this	PRON
atssr-1476	288	2	is	be	AUX
atssr-1476	288	3	despite	despite	SCONJ
atssr-1476	288	4	that	that	SCONJ
atssr-1476	288	5	it	it	PRON
atssr-1476	288	6	is	be	AUX
atssr-1476	288	7	expected	expect	VERB
atssr-1476	288	8	that	that	SCONJ
atssr-1476	288	9	institutional	institutional	ADJ
atssr-1476	288	10	investors	investor	NOUN
atssr-1476	288	11	are	be	AUX
atssr-1476	288	12	bound	bind	VERB
atssr-1476	288	13	to	to	ADP
atssr-1476	288	14	asian	asian	ADJ
atssr-1476	288	15	themes	theme	NOUN
atssr-1476	288	16	in	in	ADP
atssr-1476	288	17	social	social	ADJ
atssr-1476	288	18	sciences	science	NOUN
atssr-1476	288	19	research	research	NOUN
atssr-1476	288	20	2022	2022	NUM
atssr-1476	288	21	,	,	PUNCT
atssr-1476	288	22	vol	vol	NOUN
atssr-1476	288	23	.	.	PROPN
atssr-1476	289	1	6	6	NUM
atssr-1476	289	2	,	,	PUNCT
atssr-1476	289	3	no	no	INTJ
atssr-1476	289	4	.	.	NOUN
atssr-1476	289	5	1	1	NUM
atssr-1476	289	6	,	,	PUNCT
atssr-1476	289	7	pp	pp	ADJ
atssr-1476	289	8	.	.	PUNCT
atssr-1476	290	1	12	12	NUM
atssr-1476	290	2	-	-	SYM
atssr-1476	290	3	24	24	NUM
atssr-1476	290	4	22	22	NUM
atssr-1476	290	5	©	©	ADP
atssr-1476	290	6	2022	2022	NUM
atssr-1476	290	7	by	by	ADP
atssr-1476	290	8	the	the	DET
atssr-1476	290	9	authors	author	NOUN
atssr-1476	290	10	;	;	PUNCT
atssr-1476	290	11	licensee	licensee	VERB
atssr-1476	290	12	online	online	ADJ
atssr-1476	290	13	academic	academic	ADJ
atssr-1476	290	14	press	press	NOUN
atssr-1476	290	15	,	,	PUNCT
atssr-1476	290	16	usa	usa	PROPN
atssr-1476	290	17	promote	promote	VERB
atssr-1476	290	18	managerial	managerial	ADJ
atssr-1476	290	19	incentives	incentive	NOUN
atssr-1476	290	20	that	that	PRON
atssr-1476	290	21	align	align	VERB
atssr-1476	290	22	the	the	DET
atssr-1476	290	23	management	management	NOUN
atssr-1476	290	24	interests	interest	NOUN
atssr-1476	290	25	to	to	ADP
atssr-1476	290	26	their	their	PRON
atssr-1476	290	27	interests	interest	NOUN
atssr-1476	290	28	.	.	PUNCT
atssr-1476	291	1	these	these	DET
atssr-1476	291	2	findings	finding	VERB
atssr-1476	291	3	dissent	dissent	NOUN
atssr-1476	291	4	with	with	ADP
atssr-1476	291	5	those	those	PRON
atssr-1476	291	6	of	of	ADP
atssr-1476	291	7	alzoubi	alzoubi	NOUN
atssr-1476	291	8	(	(	PUNCT
atssr-1476	291	9	2016	2016	NUM
atssr-1476	291	10	)	)	PUNCT
atssr-1476	291	11	whose	whose	DET
atssr-1476	291	12	findings	finding	NOUN
atssr-1476	291	13	indicated	indicate	VERB
atssr-1476	291	14	a	a	DET
atssr-1476	291	15	positive	positive	ADJ
atssr-1476	291	16	correlation	correlation	NOUN
atssr-1476	291	17	between	between	ADP
atssr-1476	291	18	institutional	institutional	ADJ
atssr-1476	291	19	ownership	ownership	NOUN
atssr-1476	291	20	and	and	CCONJ
atssr-1476	291	21	managerial	managerial	ADJ
atssr-1476	291	22	ownership	ownership	NOUN
atssr-1476	291	23	.	.	PUNCT
atssr-1476	292	1	alzoubi	alzoubi	PROPN
atssr-1476	292	2	(	(	PUNCT
atssr-1476	292	3	2016	2016	NUM
atssr-1476	292	4	)	)	PUNCT
atssr-1476	292	5	indicated	indicate	VERB
atssr-1476	292	6	that	that	SCONJ
atssr-1476	292	7	institutional	institutional	ADJ
atssr-1476	292	8	owners	owner	NOUN
atssr-1476	292	9	opt	opt	VERB
atssr-1476	292	10	for	for	ADP
atssr-1476	292	11	incentivized	incentivize	VERB
atssr-1476	292	12	managers	manager	NOUN
atssr-1476	292	13	through	through	ADP
atssr-1476	292	14	such	such	ADJ
atssr-1476	292	15	approaches	approach	NOUN
atssr-1476	292	16	as	as	ADP
atssr-1476	292	17	stock	stock	NOUN
atssr-1476	292	18	ownership	ownership	NOUN
atssr-1476	292	19	to	to	PART
atssr-1476	292	20	ensure	ensure	VERB
atssr-1476	292	21	that	that	SCONJ
atssr-1476	292	22	they	they	PRON
atssr-1476	292	23	remain	remain	VERB
atssr-1476	292	24	focused	focused	ADJ
atssr-1476	292	25	on	on	ADP
atssr-1476	292	26	the	the	DET
atssr-1476	292	27	core	core	ADJ
atssr-1476	292	28	goal	goal	NOUN
atssr-1476	292	29	of	of	ADP
atssr-1476	292	30	maximizing	maximize	VERB
atssr-1476	292	31	shareholders	shareholder	NOUN
atssr-1476	292	32	’	'	PUNCT
atssr-1476	292	33	wealth	wealth	NOUN
atssr-1476	292	34	.	.	PUNCT
atssr-1476	293	1	only	only	ADV
atssr-1476	293	2	firm	firm	ADJ
atssr-1476	293	3	size	size	NOUN
atssr-1476	293	4	,	,	PUNCT
atssr-1476	293	5	though	though	SCONJ
atssr-1476	293	6	a	a	DET
atssr-1476	293	7	control	control	NOUN
atssr-1476	293	8	variable	variable	NOUN
atssr-1476	293	9	was	be	AUX
atssr-1476	293	10	found	find	VERB
atssr-1476	293	11	to	to	PART
atssr-1476	293	12	have	have	VERB
atssr-1476	293	13	a	a	DET
atssr-1476	293	14	significant	significant	ADJ
atssr-1476	293	15	positive	positive	ADJ
atssr-1476	293	16	correlation	correlation	NOUN
atssr-1476	293	17	with	with	ADP
atssr-1476	293	18	discretionary	discretionary	ADJ
atssr-1476	293	19	accruals	accrual	NOUN
atssr-1476	293	20	.	.	PUNCT
atssr-1476	294	1	4.3	4.3	NUM
atssr-1476	294	2	.	.	PUNCT
atssr-1476	294	3	model	model	NOUN
atssr-1476	294	4	specification	specification	NOUN
atssr-1476	294	5	tests	test	VERB
atssr-1476	294	6	4.3.1	4.3.1	VERB
atssr-1476	294	7	.	.	PUNCT
atssr-1476	295	1	multicollinearity	multicollinearity	NOUN
atssr-1476	295	2	the	the	DET
atssr-1476	295	3	study	study	NOUN
atssr-1476	295	4	adopted	adopt	VERB
atssr-1476	295	5	variance	variance	NOUN
atssr-1476	295	6	inflation	inflation	NOUN
atssr-1476	295	7	factor	factor	NOUN
atssr-1476	295	8	to	to	PART
atssr-1476	295	9	test	test	VERB
atssr-1476	295	10	for	for	ADP
atssr-1476	295	11	multicollinearity	multicollinearity	NOUN
atssr-1476	295	12	.	.	PUNCT
atssr-1476	296	1	multicollinearity	multicollinearity	NOUN
atssr-1476	296	2	is	be	AUX
atssr-1476	296	3	bound	bind	VERB
atssr-1476	296	4	to	to	PART
atssr-1476	296	5	lead	lead	VERB
atssr-1476	296	6	to	to	ADP
atssr-1476	296	7	biased	biased	ADJ
atssr-1476	296	8	results	result	NOUN
atssr-1476	296	9	.	.	PUNCT
atssr-1476	297	1	table	table	NOUN
atssr-1476	297	2	6	6	NUM
atssr-1476	297	3	presents	present	VERB
atssr-1476	297	4	the	the	DET
atssr-1476	297	5	variance	variance	NOUN
atssr-1476	297	6	inflation	inflation	NOUN
atssr-1476	297	7	factors	factor	NOUN
atssr-1476	297	8	(	(	PUNCT
atssr-1476	297	9	vif	vif	NOUN
atssr-1476	297	10	)	)	PUNCT
atssr-1476	297	11	for	for	ADP
atssr-1476	297	12	all	all	DET
atssr-1476	297	13	predictor	predictor	NOUN
atssr-1476	297	14	variables	variable	NOUN
atssr-1476	297	15	.	.	PUNCT
atssr-1476	298	1	table	table	NOUN
atssr-1476	298	2	6	6	NUM
atssr-1476	298	3	.	.	PUNCT
atssr-1476	299	1	multicollinearity	multicollinearity	NOUN
atssr-1476	299	2	testvariance	testvariance	NOUN
atssr-1476	299	3	inflation	inflation	NOUN
atssr-1476	299	4	factor	factor	NOUN
atssr-1476	299	5	.	.	PUNCT
atssr-1476	300	1	variable	variable	ADJ
atssr-1476	300	2	vif	vif	PROPN
atssr-1476	300	3	i	i	PROPN
atssr-1476	300	4	/	/	SYM
atssr-1476	300	5	vif	vif	PROPN
atssr-1476	300	6	mo	mo	PROPN
atssr-1476	300	7	4.203	4.203	NUM
atssr-1476	300	8	0.238	0.238	NUM
atssr-1476	300	9	ownc	ownc	NOUN
atssr-1476	300	10	2.319	2.319	NUM
atssr-1476	300	11	0.431	0.431	NUM
atssr-1476	300	12	io	io	PROPN
atssr-1476	300	13	3.081	3.081	NUM
atssr-1476	300	14	0.325	0.325	NUM
atssr-1476	300	15	fsize	fsize	NOUN
atssr-1476	300	16	1.082	1.082	NUM
atssr-1476	300	17	0.924	0.924	NUM
atssr-1476	300	18	grw	grw	VERB
atssr-1476	300	19	4.048	4.048	NUM
atssr-1476	300	20	0.247	0.247	NUM
atssr-1476	300	21	mean	mean	NOUN
atssr-1476	300	22	vif	vif	NOUN
atssr-1476	300	23	2.947	2.947	NUM
atssr-1476	300	24	the	the	DET
atssr-1476	300	25	vif	vif	NOUN
atssr-1476	300	26	for	for	ADP
atssr-1476	300	27	all	all	DET
atssr-1476	300	28	the	the	DET
atssr-1476	300	29	variables	variable	NOUN
atssr-1476	300	30	were	be	AUX
atssr-1476	300	31	found	find	VERB
atssr-1476	300	32	to	to	PART
atssr-1476	300	33	be	be	AUX
atssr-1476	300	34	below	below	ADP
atssr-1476	300	35	5.0	5.0	NUM
atssr-1476	300	36	depicting	depict	VERB
atssr-1476	300	37	low	low	ADJ
atssr-1476	300	38	level	level	NOUN
atssr-1476	300	39	of	of	ADP
atssr-1476	300	40	multicollinearity	multicollinearity	NOUN
atssr-1476	300	41	.	.	PUNCT
atssr-1476	301	1	4.3.2	4.3.2	X
atssr-1476	301	2	.	.	PUNCT
atssr-1476	302	1	test	test	NOUN
atssr-1476	302	2	for	for	ADP
atssr-1476	302	3	heteroscedasticity	heteroscedasticity	NOUN
atssr-1476	302	4	the	the	DET
atssr-1476	302	5	clrm	clrm	NOUN
atssr-1476	302	6	assumes	assume	VERB
atssr-1476	302	7	equal	equal	ADJ
atssr-1476	302	8	variance	variance	NOUN
atssr-1476	302	9	of	of	ADP
atssr-1476	302	10	errors	error	NOUN
atssr-1476	302	11	,	,	PUNCT
atssr-1476	302	12	homoscedasticity	homoscedasticity	NOUN
atssr-1476	302	13	.	.	PUNCT
atssr-1476	303	1	conversely	conversely	ADV
atssr-1476	303	2	heteroscedasticity	heteroscedasticity	NOUN
atssr-1476	303	3	means	mean	VERB
atssr-1476	303	4	that	that	SCONJ
atssr-1476	303	5	there	there	PRON
atssr-1476	303	6	is	be	VERB
atssr-1476	303	7	unequal	unequal	ADJ
atssr-1476	303	8	variance	variance	NOUN
atssr-1476	303	9	of	of	ADP
atssr-1476	303	10	errors	error	NOUN
atssr-1476	303	11	.	.	PUNCT
atssr-1476	304	1	deploying	deploy	VERB
atssr-1476	304	2	breusch	breusch	NOUN
atssr-1476	304	3	pagan	pagan	ADJ
atssr-1476	304	4	test	test	NOUN
atssr-1476	304	5	,	,	PUNCT
atssr-1476	304	6	the	the	DET
atssr-1476	304	7	findings	finding	NOUN
atssr-1476	304	8	indicated	indicate	VERB
atssr-1476	304	9	a	a	DET
atssr-1476	304	10	p	p	NOUN
atssr-1476	304	11	value	value	NOUN
atssr-1476	304	12	of	of	ADP
atssr-1476	304	13	0.0791	0.0791	NUM
atssr-1476	304	14	depicting	depict	VERB
atssr-1476	304	15	absence	absence	NOUN
atssr-1476	304	16	of	of	ADP
atssr-1476	304	17	heteroscedasticity	heteroscedasticity	NOUN
atssr-1476	304	18	.	.	PUNCT
atssr-1476	305	1	this	this	PRON
atssr-1476	305	2	is	be	AUX
atssr-1476	305	3	given	give	VERB
atssr-1476	305	4	that	that	SCONJ
atssr-1476	305	5	the	the	DET
atssr-1476	305	6	p	p	PROPN
atssr-1476	305	7	value	value	NOUN
atssr-1476	305	8	was	be	AUX
atssr-1476	305	9	higher	high	ADJ
atssr-1476	305	10	than	than	ADP
atssr-1476	305	11	5	5	NUM
atssr-1476	305	12	%	%	NOUN
atssr-1476	305	13	significance	significance	NOUN
atssr-1476	305	14	level	level	NOUN
atssr-1476	305	15	.	.	PUNCT
atssr-1476	306	1	table	table	NOUN
atssr-1476	306	2	7	7	NUM
atssr-1476	306	3	presents	present	NOUN
atssr-1476	306	4	results	result	NOUN
atssr-1476	306	5	ofc	ofc	VERB
atssr-1476	306	6	the	the	DET
atssr-1476	306	7	breusch	breusch	ADJ
atssr-1476	306	8	test	test	NOUN
atssr-1476	306	9	of	of	ADP
atssr-1476	306	10	heteroscedasticity	heteroscedasticity	PROPN
atssr-1476	306	11	.	.	PUNCT
atssr-1476	307	1	table	table	NOUN
atssr-1476	307	2	7	7	NUM
atssr-1476	307	3	.	.	PUNCT
atssr-1476	308	1	breusch	breusch	PROPN
atssr-1476	308	2	pagan	pagan	PROPN
atssr-1476	308	3	test	test	NOUN
atssr-1476	308	4	of	of	ADP
atssr-1476	308	5	heteroscedasticity	heteroscedasticity	PROPN
atssr-1476	308	6	.	.	PUNCT
atssr-1476	309	1	statistic	statistic	ADJ
atssr-1476	309	2	value	value	NOUN
atssr-1476	309	3	chi2(2	chi2(2	NOUN
atssr-1476	309	4	)	)	PUNCT
atssr-1476	309	5	5.07	5.07	NUM
atssr-1476	309	6	prob	prob	NOUN
atssr-1476	309	7	>	>	X
atssr-1476	309	8	chi2	chi2	PROPN
atssr-1476	309	9	0.0791	0.0791	NUM
atssr-1476	309	10	4.3	4.3	NUM
atssr-1476	309	11	.	.	PUNCT
atssr-1476	310	1	regression	regression	VERB
atssr-1476	310	2	analysis	analysis	NOUN
atssr-1476	310	3	the	the	DET
atssr-1476	310	4	study	study	NOUN
atssr-1476	310	5	deployed	deploy	VERB
atssr-1476	310	6	the	the	DET
atssr-1476	310	7	random	random	ADJ
atssr-1476	310	8	effects	effect	NOUN
atssr-1476	310	9	model	model	NOUN
atssr-1476	310	10	and	and	CCONJ
atssr-1476	310	11	the	the	DET
atssr-1476	310	12	results	result	NOUN
atssr-1476	310	13	were	be	AUX
atssr-1476	310	14	as	as	SCONJ
atssr-1476	310	15	summarized	summarize	VERB
atssr-1476	310	16	in	in	ADP
atssr-1476	310	17	table	table	NOUN
atssr-1476	310	18	8	8	NUM
atssr-1476	310	19	.	.	PUNCT
atssr-1476	310	20	table	table	NOUN
atssr-1476	310	21	8	8	NUM
atssr-1476	310	22	.	.	PUNCT
atssr-1476	311	1	random	random	ADJ
atssr-1476	311	2	effects	effect	NOUN
atssr-1476	311	3	regression	regression	NOUN
atssr-1476	311	4	.	.	PUNCT
atssr-1476	312	1	random	random	ADJ
atssr-1476	312	2	effects	effect	NOUN
atssr-1476	312	3	gls	gl	VERB
atssr-1476	312	4	regression	regression	NOUN
atssr-1476	312	5	number	number	NOUN
atssr-1476	312	6	of	of	ADP
atssr-1476	312	7	obs	obs	PROPN
atssr-1476	312	8	.	.	PUNCT
atssr-1476	313	1	76	76	NUM
atssr-1476	313	2	group	group	NOUN
atssr-1476	313	3	variable	variable	NOUN
atssr-1476	313	4	:	:	PUNCT
atssr-1476	313	5	i	i	PROPN
atssr-1476	313	6	d	d	ADJ
atssr-1476	313	7	number	number	NOUN
atssr-1476	313	8	of	of	ADP
atssr-1476	313	9	groups	group	NOUN
atssr-1476	313	10	8	8	NUM
atssr-1476	313	11	r	r	NOUN
atssr-1476	313	12	-	-	PUNCT
atssr-1476	313	13	sq	sq	ADJ
atssr-1476	313	14	:	:	PUNCT
atssr-1476	313	15	within	within	ADP
atssr-1476	313	16	0.0392	0.0392	NUM
atssr-1476	313	17	obs	obs	NOUN
atssr-1476	313	18	per	per	ADP
atssr-1476	313	19	group	group	NOUN
atssr-1476	313	20	:	:	PUNCT
atssr-1476	313	21	min	min	NOUN
atssr-1476	313	22	6	6	NUM
atssr-1476	313	23	between	between	ADP
atssr-1476	313	24	0.0023	0.0023	NUM
atssr-1476	313	25	avg	avg	NOUN
atssr-1476	313	26	9.75	9.75	NUM
atssr-1476	313	27	overall	overall	NOUN
atssr-1476	313	28	0.0089	0.0089	NUM
atssr-1476	313	29	max	max	PROPN
atssr-1476	313	30	10	10	NUM
atssr-1476	313	31	wald	wald	X
atssr-1476	313	32	chi2(3	chi2(3	PROPN
atssr-1476	313	33	)	)	PUNCT
atssr-1476	313	34	1.78	1.78	NUM
atssr-1476	313	35	corr	corr	NOUN
atssr-1476	313	36	(	(	PUNCT
atssr-1476	313	37	u_i	u_i	PROPN
atssr-1476	313	38	,	,	PUNCT
atssr-1476	313	39	x	x	NOUN
atssr-1476	313	40	)	)	PUNCT
atssr-1476	313	41	0	0	NUM
atssr-1476	314	1	(	(	PUNCT
atssr-1476	314	2	assumed	assume	VERB
atssr-1476	314	3	)	)	PUNCT
atssr-1476	314	4	prob	prob	PROPN
atssr-1476	314	5	>	>	X
atssr-1476	314	6	chi2	chi2	PROPN
atssr-1476	314	7	0.8052	0.8052	NUM
atssr-1476	314	8	da	da	PROPN
atssr-1476	314	9	coef	coef	PROPN
atssr-1476	314	10	.	.	PUNCT
atssr-1476	315	1	std	std	NOUN
atssr-1476	315	2	err	err	VERB
atssr-1476	315	3	z	z	NOUN
atssr-1476	316	1	p	p	X
atssr-1476	316	2	>	>	X
atssr-1476	316	3	z	z	PROPN
atssr-1476	317	1	[	[	X
atssr-1476	317	2	95	95	NUM
atssr-1476	317	3	%	%	NOUN
atssr-1476	317	4	conf	conf	NOUN
atssr-1476	317	5	.	.	PUNCT
atssr-1476	318	1	mo	mo	PROPN
atssr-1476	318	2	-0.00174	-0.00174	PROPN
atssr-1476	319	1	0.0144	0.0144	NUM
atssr-1476	319	2	0.12	0.12	NUM
atssr-1476	319	3	0.904	0.904	NUM
atssr-1476	319	4	-0.0301	-0.0301	NOUN
atssr-1476	319	5	io	io	X
atssr-1476	319	6	0.0117	0.0117	NUM
atssr-1476	319	7	0.0392	0.0392	NUM
atssr-1476	319	8	0.3	0.3	NUM
atssr-1476	319	9	0.766	0.766	NUM
atssr-1476	319	10	-0.0652	-0.0652	NOUN
atssr-1476	319	11	ownc	ownc	NOUN
atssr-1476	319	12	0.0036	0.0036	NUM
atssr-1476	319	13	0.0041	0.0041	NUM
atssr-1476	319	14	0.86	0.86	NUM
atssr-1476	319	15	0.388	0.388	NUM
atssr-1476	319	16	-0.0045	-0.0045	ADJ
atssr-1476	319	17	grw	grw	NOUN
atssr-1476	319	18	-0.00004	-0.00004	NOUN
atssr-1476	319	19	0.0006	0.0006	NUM
atssr-1476	319	20	0.07	0.07	NUM
atssr-1476	319	21	0.941	0.941	NUM
atssr-1476	319	22	-0.0011	-0.0011	X
atssr-1476	319	23	fsize	fsize	NOUN
atssr-1476	319	24	0.0043	0.0043	NUM
atssr-1476	319	25	0.0027	0.0027	NUM
atssr-1476	319	26	1.58	1.58	NUM
atssr-1476	319	27	0.115	0.115	NUM
atssr-1476	319	28	-0.0010	-0.0010	NOUN
atssr-1476	319	29	(	(	PUNCT
atssr-1476	319	30	the	the	DET
atssr-1476	319	31	variables	variable	NOUN
atssr-1476	319	32	symbols	symbol	NOUN
atssr-1476	319	33	are	be	AUX
atssr-1476	319	34	as	as	ADP
atssr-1476	319	35	indicated	indicate	VERB
atssr-1476	319	36	in	in	ADP
atssr-1476	319	37	table	table	NOUN
atssr-1476	319	38	2research	2research	NUM
atssr-1476	319	39	variables	variable	NOUN
atssr-1476	319	40	(	(	PUNCT
atssr-1476	319	41	dadiscretionary	dadiscretionary	ADJ
atssr-1476	319	42	accruals	accrual	NOUN
atssr-1476	319	43	,	,	PUNCT
atssr-1476	319	44	mo	mo	PROPN
atssr-1476	319	45	managerial	managerial	ADJ
atssr-1476	319	46	ownership	ownership	NOUN
atssr-1476	319	47	,	,	PUNCT
atssr-1476	319	48	ioinstitutional	ioinstitutional	ADJ
atssr-1476	319	49	ownership	ownership	NOUN
atssr-1476	319	50	,	,	PUNCT
atssr-1476	319	51	owncownership	owncownership	NOUN
atssr-1476	319	52	concentration	concentration	NOUN
atssr-1476	319	53	,	,	PUNCT
atssr-1476	319	54	grwfirm	grwfirm	ADJ
atssr-1476	319	55	growth	growth	NOUN
atssr-1476	319	56	,	,	PUNCT
atssr-1476	319	57	fsizefirm	fsizefirm	ADJ
atssr-1476	319	58	size	size	NOUN
atssr-1476	319	59	)	)	PUNCT
atssr-1476	319	60	.	.	PUNCT
atssr-1476	320	1	the	the	DET
atssr-1476	320	2	study	study	NOUN
atssr-1476	320	3	findings	finding	NOUN
atssr-1476	320	4	indicated	indicate	VERB
atssr-1476	320	5	that	that	SCONJ
atssr-1476	320	6	managerial	managerial	ADJ
atssr-1476	320	7	ownership	ownership	NOUN
atssr-1476	320	8	has	have	VERB
atssr-1476	320	9	no	no	DET
atssr-1476	320	10	significant	significant	ADJ
atssr-1476	320	11	effect	effect	NOUN
atssr-1476	320	12	on	on	ADP
atssr-1476	320	13	earnings	earning	NOUN
atssr-1476	320	14	management	management	NOUN
atssr-1476	320	15	as	as	SCONJ
atssr-1476	320	16	proxied	proxie	VERB
atssr-1476	320	17	by	by	ADP
atssr-1476	320	18	discretionary	discretionary	ADJ
atssr-1476	320	19	accruals	accrual	NOUN
atssr-1476	320	20	.	.	PUNCT
atssr-1476	321	1	this	this	PRON
atssr-1476	321	2	was	be	AUX
atssr-1476	321	3	given	give	VERB
atssr-1476	321	4	a	a	DET
atssr-1476	321	5	p	p	NOUN
atssr-1476	321	6	value	value	NOUN
atssr-1476	321	7	of	of	ADP
atssr-1476	321	8	0.904	0.904	NUM
atssr-1476	321	9	higher	high	ADJ
atssr-1476	321	10	than	than	ADP
atssr-1476	321	11	the	the	DET
atssr-1476	321	12	5	5	NUM
atssr-1476	321	13	%	%	NOUN
atssr-1476	321	14	significance	significance	NOUN
atssr-1476	321	15	level	level	NOUN
atssr-1476	321	16	.	.	PUNCT
atssr-1476	322	1	the	the	DET
atssr-1476	322	2	findings	finding	NOUN
atssr-1476	322	3	dissented	dissent	VERB
atssr-1476	322	4	with	with	ADP
atssr-1476	322	5	those	those	PRON
atssr-1476	322	6	of	of	ADP
atssr-1476	322	7	nor	nor	CCONJ
atssr-1476	322	8	et	et	PROPN
atssr-1476	322	9	al	al	PROPN
atssr-1476	322	10	.	.	PROPN
atssr-1476	323	1	(	(	PUNCT
atssr-1476	323	2	2020	2020	NUM
atssr-1476	323	3	)	)	PUNCT
atssr-1476	323	4	;	;	PUNCT
atssr-1476	323	5	hessayri	hessayri	NOUN
atssr-1476	323	6	and	and	CCONJ
atssr-1476	323	7	saihi	saihi	NOUN
atssr-1476	323	8	(	(	PUNCT
atssr-1476	323	9	2015	2015	NUM
atssr-1476	323	10	)	)	PUNCT
atssr-1476	323	11	and	and	CCONJ
atssr-1476	323	12	alzoubi	alzoubi	PROPN
atssr-1476	323	13	(	(	PUNCT
atssr-1476	323	14	2016	2016	NUM
atssr-1476	323	15	)	)	PUNCT
atssr-1476	323	16	which	which	PRON
atssr-1476	323	17	established	establish	VERB
atssr-1476	323	18	that	that	SCONJ
atssr-1476	323	19	insider	insider	NOUN
atssr-1476	323	20	managerial	managerial	NOUN
atssr-1476	323	21	significantly	significantly	ADV
atssr-1476	323	22	diminish	diminish	VERB
atssr-1476	323	23	cases	case	NOUN
atssr-1476	323	24	of	of	ADP
atssr-1476	323	25	earnings	earning	NOUN
atssr-1476	323	26	management	management	NOUN
atssr-1476	323	27	.	.	PUNCT
atssr-1476	324	1	alzoubi	alzoubi	PROPN
atssr-1476	324	2	(	(	PUNCT
atssr-1476	324	3	2016	2016	NUM
atssr-1476	324	4	)	)	PUNCT
atssr-1476	324	5	indicated	indicate	VERB
atssr-1476	324	6	that	that	SCONJ
atssr-1476	324	7	managerial	managerial	ADJ
atssr-1476	324	8	ownership	ownership	NOUN
atssr-1476	324	9	is	be	AUX
atssr-1476	324	10	not	not	PART
atssr-1476	324	11	only	only	ADV
atssr-1476	324	12	critical	critical	ADJ
atssr-1476	324	13	in	in	ADP
atssr-1476	324	14	curbing	curb	VERB
atssr-1476	324	15	earnings	earning	NOUN
atssr-1476	324	16	management	management	NOUN
atssr-1476	324	17	but	but	CCONJ
atssr-1476	324	18	also	also	ADV
atssr-1476	324	19	in	in	ADP
atssr-1476	324	20	promoting	promote	VERB
atssr-1476	324	21	asian	asian	ADJ
atssr-1476	324	22	themes	theme	NOUN
atssr-1476	324	23	in	in	ADP
atssr-1476	324	24	social	social	ADJ
atssr-1476	324	25	sciences	science	NOUN
atssr-1476	324	26	research	research	NOUN
atssr-1476	324	27	2022	2022	NUM
atssr-1476	324	28	,	,	PUNCT
atssr-1476	324	29	vol	vol	NOUN
atssr-1476	324	30	.	.	PROPN
atssr-1476	324	31	6	6	NUM
atssr-1476	324	32	,	,	PUNCT
atssr-1476	324	33	no	no	INTJ
atssr-1476	324	34	.	.	NOUN
atssr-1476	324	35	1	1	NUM
atssr-1476	324	36	,	,	PUNCT
atssr-1476	324	37	pp	pp	ADJ
atssr-1476	324	38	.	.	PUNCT
atssr-1476	325	1	12	12	NUM
atssr-1476	325	2	-	-	SYM
atssr-1476	325	3	24	24	NUM
atssr-1476	325	4	23	23	NUM
atssr-1476	326	1	©	©	PROPN
atssr-1476	326	2	2022	2022	NUM
atssr-1476	326	3	by	by	ADP
atssr-1476	326	4	the	the	DET
atssr-1476	326	5	authors	author	NOUN
atssr-1476	326	6	;	;	PUNCT
atssr-1476	326	7	licensee	licensee	VERB
atssr-1476	326	8	online	online	ADJ
atssr-1476	326	9	academic	academic	ADJ
atssr-1476	326	10	press	press	NOUN
atssr-1476	326	11	,	,	PUNCT
atssr-1476	326	12	usa	usa	PROPN
atssr-1476	326	13	diligence	diligence	NOUN
atssr-1476	326	14	in	in	ADP
atssr-1476	326	15	investments	investment	NOUN
atssr-1476	326	16	and	and	CCONJ
atssr-1476	326	17	risk	risk	NOUN
atssr-1476	326	18	management	management	NOUN
atssr-1476	326	19	.	.	PUNCT
atssr-1476	327	1	however	however	ADV
atssr-1476	327	2	,	,	PUNCT
atssr-1476	327	3	it	it	PRON
atssr-1476	327	4	should	should	AUX
atssr-1476	327	5	be	be	AUX
atssr-1476	327	6	noted	note	VERB
atssr-1476	327	7	that	that	SCONJ
atssr-1476	327	8	there	there	PRON
atssr-1476	327	9	are	be	VERB
atssr-1476	327	10	other	other	ADJ
atssr-1476	327	11	incentives	incentive	NOUN
atssr-1476	327	12	such	such	ADJ
atssr-1476	327	13	as	as	ADP
atssr-1476	327	14	bonuses	bonus	NOUN
atssr-1476	327	15	and	and	CCONJ
atssr-1476	327	16	better	well	ADJ
atssr-1476	327	17	compensation	compensation	NOUN
atssr-1476	327	18	which	which	PRON
atssr-1476	327	19	could	could	AUX
atssr-1476	327	20	dissuade	dissuade	VERB
atssr-1476	327	21	managers	manager	NOUN
atssr-1476	327	22	from	from	ADP
atssr-1476	327	23	engaging	engage	VERB
atssr-1476	327	24	in	in	ADP
atssr-1476	327	25	earnings	earning	NOUN
atssr-1476	327	26	manipulation	manipulation	NOUN
atssr-1476	327	27	.	.	PUNCT
atssr-1476	328	1	the	the	DET
atssr-1476	328	2	study	study	NOUN
atssr-1476	328	3	findings	finding	NOUN
atssr-1476	328	4	indicated	indicate	VERB
atssr-1476	328	5	that	that	SCONJ
atssr-1476	328	6	institutional	institutional	ADJ
atssr-1476	328	7	ownership	ownership	NOUN
atssr-1476	328	8	has	have	VERB
atssr-1476	328	9	no	no	DET
atssr-1476	328	10	significant	significant	ADJ
atssr-1476	328	11	effect	effect	NOUN
atssr-1476	328	12	on	on	ADP
atssr-1476	328	13	earnings	earning	NOUN
atssr-1476	328	14	management	management	NOUN
atssr-1476	328	15	as	as	SCONJ
atssr-1476	328	16	proxied	proxie	VERB
atssr-1476	328	17	by	by	ADP
atssr-1476	328	18	discretionary	discretionary	ADJ
atssr-1476	328	19	accruals	accrual	NOUN
atssr-1476	328	20	.	.	PUNCT
atssr-1476	329	1	this	this	PRON
atssr-1476	329	2	was	be	AUX
atssr-1476	329	3	given	give	VERB
atssr-1476	329	4	a	a	DET
atssr-1476	329	5	p	p	NOUN
atssr-1476	329	6	value	value	NOUN
atssr-1476	329	7	of	of	ADP
atssr-1476	329	8	0.766	0.766	NUM
atssr-1476	329	9	higher	high	ADJ
atssr-1476	329	10	than	than	ADP
atssr-1476	329	11	the	the	DET
atssr-1476	329	12	5	5	NUM
atssr-1476	329	13	%	%	NOUN
atssr-1476	329	14	significance	significance	NOUN
atssr-1476	329	15	level	level	NOUN
atssr-1476	329	16	.	.	PUNCT
atssr-1476	330	1	it	it	PRON
atssr-1476	330	2	should	should	AUX
atssr-1476	330	3	be	be	AUX
atssr-1476	330	4	noted	note	VERB
atssr-1476	330	5	that	that	SCONJ
atssr-1476	330	6	most	most	ADV
atssr-1476	330	7	important	important	ADJ
atssr-1476	330	8	is	be	AUX
atssr-1476	330	9	the	the	DET
atssr-1476	330	10	skills	skill	NOUN
atssr-1476	330	11	and	and	CCONJ
atssr-1476	330	12	capability	capability	NOUN
atssr-1476	330	13	of	of	ADP
atssr-1476	330	14	the	the	DET
atssr-1476	330	15	majority	majority	NOUN
atssr-1476	330	16	shareholders	shareholder	NOUN
atssr-1476	330	17	to	to	PART
atssr-1476	330	18	provide	provide	VERB
atssr-1476	330	19	control	control	NOUN
atssr-1476	330	20	and	and	CCONJ
atssr-1476	330	21	oversight	oversight	NOUN
atssr-1476	330	22	over	over	ADP
atssr-1476	330	23	the	the	DET
atssr-1476	330	24	management	management	NOUN
atssr-1476	330	25	.	.	PUNCT
atssr-1476	331	1	lack	lack	NOUN
atssr-1476	331	2	of	of	ADP
atssr-1476	331	3	requisite	requisite	ADJ
atssr-1476	331	4	capacity	capacity	NOUN
atssr-1476	331	5	to	to	PART
atssr-1476	331	6	exercise	exercise	VERB
atssr-1476	331	7	control	control	NOUN
atssr-1476	331	8	could	could	AUX
atssr-1476	331	9	still	still	ADV
atssr-1476	331	10	see	see	VERB
atssr-1476	331	11	instances	instance	NOUN
atssr-1476	331	12	of	of	ADP
atssr-1476	331	13	earnings	earning	NOUN
atssr-1476	331	14	management	management	NOUN
atssr-1476	331	15	/	/	SYM
atssr-1476	331	16	manipulation	manipulation	NOUN
atssr-1476	331	17	.	.	PUNCT
atssr-1476	332	1	the	the	DET
atssr-1476	332	2	findings	finding	NOUN
atssr-1476	332	3	agreed	agree	VERB
atssr-1476	332	4	with	with	ADP
atssr-1476	332	5	those	those	PRON
atssr-1476	332	6	of	of	ADP
atssr-1476	332	7	sousa	sousa	NOUN
atssr-1476	332	8	and	and	CCONJ
atssr-1476	332	9	galdi	galdi	NOUN
atssr-1476	332	10	(	(	PUNCT
atssr-1476	332	11	2016	2016	NUM
atssr-1476	332	12	)	)	PUNCT
atssr-1476	332	13	which	which	PRON
atssr-1476	332	14	indicated	indicate	VERB
atssr-1476	332	15	an	an	DET
atssr-1476	332	16	insignificant	insignificant	ADJ
atssr-1476	332	17	effect	effect	NOUN
atssr-1476	332	18	of	of	ADP
atssr-1476	332	19	ownership	ownership	NOUN
atssr-1476	332	20	concentration	concentration	NOUN
atssr-1476	332	21	on	on	ADP
atssr-1476	332	22	earnings	earning	NOUN
atssr-1476	332	23	management	management	NOUN
atssr-1476	332	24	in	in	ADP
atssr-1476	332	25	listed	list	VERB
atssr-1476	332	26	entities	entity	NOUN
atssr-1476	332	27	in	in	ADP
atssr-1476	332	28	brazil	brazil	PROPN
atssr-1476	332	29	.	.	PUNCT
atssr-1476	333	1	however	however	ADV
atssr-1476	333	2	,	,	PUNCT
atssr-1476	333	3	the	the	DET
atssr-1476	333	4	findings	finding	NOUN
atssr-1476	333	5	dissented	dissent	VERB
atssr-1476	333	6	with	with	ADP
atssr-1476	333	7	those	those	PRON
atssr-1476	333	8	of	of	ADP
atssr-1476	333	9	usman	usman	PROPN
atssr-1476	333	10	and	and	CCONJ
atssr-1476	333	11	yero	yero	PROPN
atssr-1476	333	12	(	(	PUNCT
atssr-1476	333	13	2012	2012	NUM
atssr-1476	333	14	)	)	PUNCT
atssr-1476	333	15	and	and	CCONJ
atssr-1476	333	16	swai	swai	NOUN
atssr-1476	333	17	and	and	CCONJ
atssr-1476	333	18	mbogela	mbogela	NOUN
atssr-1476	333	19	(	(	PUNCT
atssr-1476	333	20	2016	2016	NUM
atssr-1476	333	21	)	)	PUNCT
atssr-1476	333	22	which	which	PRON
atssr-1476	333	23	established	establish	VERB
atssr-1476	333	24	a	a	DET
atssr-1476	333	25	negative	negative	ADJ
atssr-1476	333	26	effect	effect	NOUN
atssr-1476	333	27	of	of	ADP
atssr-1476	333	28	ownership	ownership	NOUN
atssr-1476	333	29	concentration	concentration	NOUN
atssr-1476	333	30	on	on	ADP
atssr-1476	333	31	earnings	earning	NOUN
atssr-1476	333	32	management	management	NOUN
atssr-1476	333	33	.	.	PUNCT
atssr-1476	334	1	these	these	DET
atssr-1476	334	2	studies	study	NOUN
atssr-1476	334	3	held	hold	VERB
atssr-1476	334	4	that	that	SCONJ
atssr-1476	334	5	majority	majority	NOUN
atssr-1476	334	6	shareholders	shareholder	NOUN
atssr-1476	334	7	keep	keep	VERB
atssr-1476	334	8	to	to	PART
atssr-1476	334	9	closely	closely	ADV
atssr-1476	334	10	monitor	monitor	VERB
atssr-1476	334	11	day	day	NOUN
atssr-1476	334	12	to	to	ADP
atssr-1476	334	13	day	day	NOUN
atssr-1476	334	14	activities	activity	NOUN
atssr-1476	334	15	as	as	SCONJ
atssr-1476	334	16	they	they	PRON
atssr-1476	334	17	stand	stand	VERB
atssr-1476	334	18	to	to	PART
atssr-1476	334	19	lose	lose	VERB
atssr-1476	334	20	massively	massively	ADV
atssr-1476	334	21	should	should	AUX
atssr-1476	334	22	the	the	DET
atssr-1476	334	23	management	management	NOUN
atssr-1476	334	24	engage	engage	VERB
atssr-1476	334	25	in	in	ADP
atssr-1476	334	26	any	any	DET
atssr-1476	334	27	form	form	NOUN
atssr-1476	334	28	of	of	ADP
atssr-1476	334	29	malpractice	malpractice	NOUN
atssr-1476	334	30	.	.	PUNCT
atssr-1476	335	1	however	however	ADV
atssr-1476	335	2	,	,	PUNCT
atssr-1476	335	3	this	this	PRON
atssr-1476	335	4	depends	depend	VERB
atssr-1476	335	5	on	on	ADP
atssr-1476	335	6	their	their	PRON
atssr-1476	335	7	capacity	capacity	NOUN
atssr-1476	335	8	to	to	PART
atssr-1476	335	9	exercise	exercise	VERB
atssr-1476	335	10	control	control	NOUN
atssr-1476	335	11	and	and	CCONJ
atssr-1476	335	12	oversight	oversight	NOUN
atssr-1476	335	13	.	.	PUNCT
atssr-1476	336	1	the	the	DET
atssr-1476	336	2	study	study	NOUN
atssr-1476	336	3	findings	finding	NOUN
atssr-1476	336	4	indicated	indicate	VERB
atssr-1476	336	5	that	that	SCONJ
atssr-1476	336	6	ownership	ownership	NOUN
atssr-1476	336	7	concentration	concentration	NOUN
atssr-1476	336	8	has	have	VERB
atssr-1476	336	9	no	no	DET
atssr-1476	336	10	significant	significant	ADJ
atssr-1476	336	11	effect	effect	NOUN
atssr-1476	336	12	on	on	ADP
atssr-1476	336	13	earnings	earning	NOUN
atssr-1476	336	14	management	management	NOUN
atssr-1476	336	15	as	as	SCONJ
atssr-1476	336	16	proxied	proxie	VERB
atssr-1476	336	17	by	by	ADP
atssr-1476	336	18	discretionary	discretionary	ADJ
atssr-1476	336	19	accruals	accrual	NOUN
atssr-1476	336	20	.	.	PUNCT
atssr-1476	337	1	this	this	PRON
atssr-1476	337	2	was	be	AUX
atssr-1476	337	3	given	give	VERB
atssr-1476	337	4	a	a	DET
atssr-1476	337	5	p	p	NOUN
atssr-1476	337	6	value	value	NOUN
atssr-1476	337	7	of	of	ADP
atssr-1476	337	8	0.388	0.388	NUM
atssr-1476	337	9	higher	high	ADJ
atssr-1476	337	10	than	than	ADP
atssr-1476	337	11	the	the	DET
atssr-1476	337	12	5	5	NUM
atssr-1476	337	13	%	%	NOUN
atssr-1476	337	14	significance	significance	NOUN
atssr-1476	337	15	level	level	NOUN
atssr-1476	337	16	.	.	PUNCT
atssr-1476	338	1	the	the	DET
atssr-1476	338	2	findings	finding	NOUN
atssr-1476	338	3	however	however	ADV
atssr-1476	338	4	dissented	dissent	VERB
atssr-1476	338	5	with	with	ADP
atssr-1476	338	6	most	most	ADJ
atssr-1476	338	7	previous	previous	ADJ
atssr-1476	338	8	studies	study	NOUN
atssr-1476	338	9	such	such	ADJ
atssr-1476	338	10	as	as	ADP
atssr-1476	338	11	swai	swai	NOUN
atssr-1476	338	12	and	and	CCONJ
atssr-1476	338	13	mbogela	mbogela	NOUN
atssr-1476	338	14	(	(	PUNCT
atssr-1476	338	15	2016	2016	NUM
atssr-1476	338	16	)	)	PUNCT
atssr-1476	338	17	;	;	PUNCT
atssr-1476	338	18	alzoubi	alzoubi	X
atssr-1476	338	19	(	(	PUNCT
atssr-1476	338	20	2016	2016	NUM
atssr-1476	338	21	)	)	PUNCT
atssr-1476	338	22	and	and	CCONJ
atssr-1476	338	23	hessayri	hessayri	NOUN
atssr-1476	338	24	and	and	CCONJ
atssr-1476	338	25	saihi	saihi	NOUN
atssr-1476	338	26	(	(	PUNCT
atssr-1476	338	27	2015	2015	NUM
atssr-1476	338	28	)	)	PUNCT
atssr-1476	338	29	which	which	PRON
atssr-1476	338	30	established	establish	VERB
atssr-1476	338	31	a	a	DET
atssr-1476	338	32	significant	significant	ADJ
atssr-1476	338	33	negative	negative	ADJ
atssr-1476	338	34	effect	effect	NOUN
atssr-1476	338	35	of	of	ADP
atssr-1476	338	36	institutional	institutional	ADJ
atssr-1476	338	37	ownership	ownership	NOUN
atssr-1476	338	38	on	on	ADP
atssr-1476	338	39	earnings	earning	NOUN
atssr-1476	338	40	management	management	NOUN
atssr-1476	338	41	.	.	PUNCT
atssr-1476	339	1	this	this	PRON
atssr-1476	339	2	is	be	AUX
atssr-1476	339	3	holding	hold	VERB
atssr-1476	339	4	that	that	SCONJ
atssr-1476	339	5	institutional	institutional	ADJ
atssr-1476	339	6	investors	investor	NOUN
atssr-1476	339	7	come	come	VERB
atssr-1476	339	8	with	with	ADP
atssr-1476	339	9	experience	experience	NOUN
atssr-1476	339	10	critical	critical	ADJ
atssr-1476	339	11	in	in	ADP
atssr-1476	339	12	offering	offer	VERB
atssr-1476	339	13	quality	quality	NOUN
atssr-1476	339	14	oversight	oversight	NOUN
atssr-1476	339	15	over	over	ADP
atssr-1476	339	16	the	the	DET
atssr-1476	339	17	management	management	NOUN
atssr-1476	339	18	of	of	ADP
atssr-1476	339	19	the	the	DET
atssr-1476	339	20	firm	firm	NOUN
atssr-1476	339	21	.	.	PUNCT
atssr-1476	340	1	however	however	ADV
atssr-1476	340	2	,	,	PUNCT
atssr-1476	340	3	the	the	DET
atssr-1476	340	4	findings	finding	NOUN
atssr-1476	340	5	of	of	ADP
atssr-1476	340	6	this	this	DET
atssr-1476	340	7	study	study	NOUN
atssr-1476	340	8	indicated	indicate	VERB
atssr-1476	340	9	low	low	ADJ
atssr-1476	340	10	level	level	NOUN
atssr-1476	340	11	of	of	ADP
atssr-1476	340	12	discretionary	discretionary	ADJ
atssr-1476	340	13	accruals	accrual	NOUN
atssr-1476	340	14	which	which	PRON
atssr-1476	340	15	means	mean	VERB
atssr-1476	340	16	that	that	SCONJ
atssr-1476	340	17	this	this	PRON
atssr-1476	340	18	may	may	AUX
atssr-1476	340	19	not	not	PART
atssr-1476	340	20	be	be	AUX
atssr-1476	340	21	a	a	DET
atssr-1476	340	22	significant	significant	ADJ
atssr-1476	340	23	issue	issue	NOUN
atssr-1476	340	24	for	for	ADP
atssr-1476	340	25	the	the	DET
atssr-1476	340	26	listed	list	VERB
atssr-1476	340	27	manufacturing	manufacturing	NOUN
atssr-1476	340	28	firms	firm	NOUN
atssr-1476	340	29	.	.	PUNCT
atssr-1476	341	1	the	the	DET
atssr-1476	341	2	two	two	NUM
atssr-1476	341	3	control	control	NOUN
atssr-1476	341	4	variables	variable	NOUN
atssr-1476	341	5	(	(	PUNCT
atssr-1476	341	6	firm	firm	ADJ
atssr-1476	341	7	growth	growth	NOUN
atssr-1476	341	8	and	and	CCONJ
atssr-1476	341	9	size	size	NOUN
atssr-1476	341	10	)	)	PUNCT
atssr-1476	341	11	were	be	AUX
atssr-1476	341	12	found	find	VERB
atssr-1476	341	13	to	to	PART
atssr-1476	341	14	also	also	ADV
atssr-1476	341	15	not	not	PART
atssr-1476	341	16	have	have	VERB
atssr-1476	341	17	any	any	DET
atssr-1476	341	18	significant	significant	ADJ
atssr-1476	341	19	effect	effect	NOUN
atssr-1476	341	20	on	on	ADP
atssr-1476	341	21	earnings	earning	NOUN
atssr-1476	341	22	management	management	NOUN
atssr-1476	341	23	.	.	PUNCT
atssr-1476	342	1	5	5	X
atssr-1476	342	2	.	.	X
atssr-1476	342	3	conclusion	conclusion	NOUN
atssr-1476	342	4	and	and	CCONJ
atssr-1476	342	5	recommendations	recommendation	NOUN
atssr-1476	342	6	5.1	5.1	NUM
atssr-1476	342	7	.	.	PUNCT
atssr-1476	343	1	conclusion	conclusion	VERB
atssr-1476	343	2	the	the	DET
atssr-1476	343	3	main	main	ADJ
atssr-1476	343	4	aim	aim	NOUN
atssr-1476	343	5	of	of	ADP
atssr-1476	343	6	this	this	DET
atssr-1476	343	7	study	study	NOUN
atssr-1476	343	8	was	be	AUX
atssr-1476	343	9	to	to	PART
atssr-1476	343	10	examine	examine	VERB
atssr-1476	343	11	the	the	DET
atssr-1476	343	12	effect	effect	NOUN
atssr-1476	343	13	of	of	ADP
atssr-1476	343	14	ownership	ownership	NOUN
atssr-1476	343	15	structure	structure	NOUN
atssr-1476	343	16	on	on	ADP
atssr-1476	343	17	earnings	earning	NOUN
atssr-1476	343	18	management	management	NOUN
atssr-1476	343	19	.	.	PUNCT
atssr-1476	344	1	a	a	DET
atssr-1476	344	2	review	review	NOUN
atssr-1476	344	3	of	of	ADP
atssr-1476	344	4	literature	literature	NOUN
atssr-1476	344	5	indicated	indicate	VERB
atssr-1476	344	6	that	that	SCONJ
atssr-1476	344	7	ownership	ownership	NOUN
atssr-1476	344	8	structure	structure	NOUN
atssr-1476	344	9	as	as	ADP
atssr-1476	344	10	a	a	DET
atssr-1476	344	11	component	component	NOUN
atssr-1476	344	12	of	of	ADP
atssr-1476	344	13	corporate	corporate	ADJ
atssr-1476	344	14	governance	governance	NOUN
atssr-1476	344	15	is	be	AUX
atssr-1476	344	16	critical	critical	ADJ
atssr-1476	344	17	in	in	ADP
atssr-1476	344	18	curbing	curb	VERB
atssr-1476	344	19	instances	instance	NOUN
atssr-1476	344	20	of	of	ADP
atssr-1476	344	21	earnings	earning	NOUN
atssr-1476	344	22	management	management	NOUN
atssr-1476	344	23	in	in	ADP
atssr-1476	344	24	listed	list	VERB
atssr-1476	344	25	entities	entity	NOUN
atssr-1476	344	26	across	across	ADP
atssr-1476	344	27	the	the	DET
atssr-1476	344	28	globe	globe	NOUN
atssr-1476	344	29	.	.	PUNCT
atssr-1476	345	1	the	the	DET
atssr-1476	345	2	main	main	ADJ
atssr-1476	345	3	components	component	NOUN
atssr-1476	345	4	of	of	ADP
atssr-1476	345	5	ownership	ownership	NOUN
atssr-1476	345	6	structure	structure	NOUN
atssr-1476	345	7	studied	study	VERB
atssr-1476	345	8	included	include	VERB
atssr-1476	345	9	ownership	ownership	NOUN
atssr-1476	345	10	concentration	concentration	NOUN
atssr-1476	345	11	,	,	PUNCT
atssr-1476	345	12	managerial	managerial	ADJ
atssr-1476	345	13	ownership	ownership	NOUN
atssr-1476	345	14	,	,	PUNCT
atssr-1476	345	15	and	and	CCONJ
atssr-1476	345	16	institutional	institutional	ADJ
atssr-1476	345	17	ownership	ownership	NOUN
atssr-1476	345	18	.	.	PUNCT
atssr-1476	346	1	the	the	DET
atssr-1476	346	2	study	study	NOUN
atssr-1476	346	3	findings	finding	NOUN
atssr-1476	346	4	established	establish	VERB
atssr-1476	346	5	that	that	SCONJ
atssr-1476	346	6	managerial	managerial	ADJ
atssr-1476	346	7	ownership	ownership	NOUN
atssr-1476	346	8	,	,	PUNCT
atssr-1476	346	9	institutional	institutional	ADJ
atssr-1476	346	10	ownership	ownership	NOUN
atssr-1476	346	11	and	and	CCONJ
atssr-1476	346	12	ownership	ownership	NOUN
atssr-1476	346	13	concentration	concentration	NOUN
atssr-1476	346	14	have	have	VERB
atssr-1476	346	15	an	an	DET
atssr-1476	346	16	insignificant	insignificant	ADJ
atssr-1476	346	17	effect	effect	NOUN
atssr-1476	346	18	on	on	ADP
atssr-1476	346	19	earnings	earning	NOUN
atssr-1476	346	20	management	management	NOUN
atssr-1476	346	21	.	.	PUNCT
atssr-1476	347	1	theoretically	theoretically	ADV
atssr-1476	347	2	managerial	managerial	ADJ
atssr-1476	347	3	ownership	ownership	NOUN
atssr-1476	347	4	is	be	AUX
atssr-1476	347	5	expected	expect	VERB
atssr-1476	347	6	to	to	PART
atssr-1476	347	7	align	align	VERB
atssr-1476	347	8	the	the	DET
atssr-1476	347	9	interests	interest	NOUN
atssr-1476	347	10	of	of	ADP
atssr-1476	347	11	the	the	DET
atssr-1476	347	12	management	management	NOUN
atssr-1476	347	13	to	to	ADP
atssr-1476	347	14	those	those	PRON
atssr-1476	347	15	of	of	ADP
atssr-1476	347	16	the	the	DET
atssr-1476	347	17	shareholders	shareholder	NOUN
atssr-1476	347	18	.	.	PUNCT
atssr-1476	348	1	the	the	DET
atssr-1476	348	2	management	management	NOUN
atssr-1476	348	3	work	work	NOUN
atssr-1476	348	4	towards	towards	ADP
atssr-1476	348	5	that	that	PRON
atssr-1476	348	6	which	which	PRON
atssr-1476	348	7	will	will	AUX
atssr-1476	348	8	be	be	AUX
atssr-1476	348	9	beneficial	beneficial	ADJ
atssr-1476	348	10	to	to	ADP
atssr-1476	348	11	all	all	DET
atssr-1476	348	12	shareholders	shareholder	NOUN
atssr-1476	348	13	as	as	SCONJ
atssr-1476	348	14	any	any	DET
atssr-1476	348	15	deviations	deviation	NOUN
atssr-1476	348	16	could	could	AUX
atssr-1476	348	17	also	also	ADV
atssr-1476	348	18	adversely	adversely	ADV
atssr-1476	348	19	affect	affect	VERB
atssr-1476	348	20	their	their	PRON
atssr-1476	348	21	wealth	wealth	NOUN
atssr-1476	348	22	.	.	PUNCT
atssr-1476	349	1	this	this	PRON
atssr-1476	349	2	is	be	AUX
atssr-1476	349	3	especially	especially	ADV
atssr-1476	349	4	that	that	PRON
atssr-1476	349	5	previous	previous	ADJ
atssr-1476	349	6	cases	case	NOUN
atssr-1476	349	7	of	of	ADP
atssr-1476	349	8	earnings	earning	NOUN
atssr-1476	349	9	management	management	NOUN
atssr-1476	349	10	that	that	PRON
atssr-1476	349	11	have	have	AUX
atssr-1476	349	12	been	be	AUX
atssr-1476	349	13	unearthed	unearth	VERB
atssr-1476	349	14	have	have	AUX
atssr-1476	349	15	adversely	adversely	ADV
atssr-1476	349	16	affected	affect	VERB
atssr-1476	349	17	shareholders	shareholder	NOUN
atssr-1476	349	18	’	'	PUNCT
atssr-1476	349	19	wealth	wealth	NOUN
atssr-1476	349	20	.	.	PUNCT
atssr-1476	350	1	however	however	ADV
atssr-1476	350	2	,	,	PUNCT
atssr-1476	350	3	the	the	DET
atssr-1476	350	4	findings	finding	NOUN
atssr-1476	350	5	established	establish	VERB
atssr-1476	350	6	that	that	SCONJ
atssr-1476	350	7	managerial	managerial	ADJ
atssr-1476	350	8	ownership	ownership	NOUN
atssr-1476	350	9	has	have	VERB
atssr-1476	350	10	no	no	DET
atssr-1476	350	11	effect	effect	NOUN
atssr-1476	350	12	on	on	ADP
atssr-1476	350	13	earnings	earning	NOUN
atssr-1476	350	14	management	management	NOUN
atssr-1476	350	15	.	.	PUNCT
atssr-1476	351	1	while	while	SCONJ
atssr-1476	351	2	institutional	institutional	ADJ
atssr-1476	351	3	ownership	ownership	NOUN
atssr-1476	351	4	has	have	AUX
atssr-1476	351	5	been	be	AUX
atssr-1476	351	6	cited	cite	VERB
atssr-1476	351	7	to	to	PART
atssr-1476	351	8	be	be	AUX
atssr-1476	351	9	critical	critical	ADJ
atssr-1476	351	10	in	in	ADP
atssr-1476	351	11	curbing	curb	VERB
atssr-1476	351	12	cases	case	NOUN
atssr-1476	351	13	of	of	ADP
atssr-1476	351	14	earnings	earning	NOUN
atssr-1476	351	15	management	management	NOUN
atssr-1476	351	16	due	due	ADP
atssr-1476	351	17	to	to	ADP
atssr-1476	351	18	the	the	DET
atssr-1476	351	19	experience	experience	NOUN
atssr-1476	351	20	and	and	CCONJ
atssr-1476	351	21	knowledge	knowledge	NOUN
atssr-1476	351	22	of	of	ADP
atssr-1476	351	23	institutional	institutional	ADJ
atssr-1476	351	24	investors	investor	NOUN
atssr-1476	351	25	,	,	PUNCT
atssr-1476	351	26	the	the	DET
atssr-1476	351	27	study	study	NOUN
atssr-1476	351	28	established	establish	VERB
atssr-1476	351	29	institutional	institutional	ADJ
atssr-1476	351	30	ownership	ownership	NOUN
atssr-1476	351	31	has	have	VERB
atssr-1476	351	32	no	no	DET
atssr-1476	351	33	significant	significant	ADJ
atssr-1476	351	34	effect	effect	NOUN
atssr-1476	351	35	on	on	ADP
atssr-1476	351	36	earnings	earning	NOUN
atssr-1476	351	37	management	management	NOUN
atssr-1476	351	38	.	.	PUNCT
atssr-1476	352	1	it	it	PRON
atssr-1476	352	2	has	have	AUX
atssr-1476	352	3	been	be	AUX
atssr-1476	352	4	held	hold	VERB
atssr-1476	352	5	that	that	SCONJ
atssr-1476	352	6	the	the	DET
atssr-1476	352	7	institutional	institutional	ADJ
atssr-1476	352	8	investors	investor	NOUN
atssr-1476	352	9	are	be	AUX
atssr-1476	352	10	able	able	ADJ
atssr-1476	352	11	to	to	PART
atssr-1476	352	12	promote	promote	VERB
atssr-1476	352	13	robust	robust	ADJ
atssr-1476	352	14	internal	internal	ADJ
atssr-1476	352	15	controls	control	NOUN
atssr-1476	352	16	that	that	PRON
atssr-1476	352	17	help	help	VERB
atssr-1476	352	18	to	to	PART
atssr-1476	352	19	seal	seal	VERB
atssr-1476	352	20	loopholes	loophole	NOUN
atssr-1476	352	21	that	that	PRON
atssr-1476	352	22	could	could	AUX
atssr-1476	352	23	be	be	AUX
atssr-1476	352	24	exploited	exploit	VERB
atssr-1476	352	25	by	by	ADP
atssr-1476	352	26	the	the	DET
atssr-1476	352	27	management	management	NOUN
atssr-1476	352	28	to	to	PART
atssr-1476	352	29	manipulate	manipulate	VERB
atssr-1476	352	30	earnings	earning	NOUN
atssr-1476	352	31	.	.	PUNCT
atssr-1476	353	1	in	in	ADP
atssr-1476	353	2	summation	summation	NOUN
atssr-1476	353	3	,	,	PUNCT
atssr-1476	353	4	ownership	ownership	NOUN
atssr-1476	353	5	structure	structure	NOUN
atssr-1476	353	6	was	be	AUX
atssr-1476	353	7	found	find	VERB
atssr-1476	353	8	to	to	PART
atssr-1476	353	9	have	have	VERB
atssr-1476	353	10	no	no	DET
atssr-1476	353	11	significant	significant	ADJ
atssr-1476	353	12	effect	effect	NOUN
atssr-1476	353	13	on	on	ADP
atssr-1476	353	14	earnings	earning	NOUN
atssr-1476	353	15	management	management	NOUN
atssr-1476	353	16	.	.	PUNCT
atssr-1476	354	1	5.2	5.2	NUM
atssr-1476	354	2	.	.	PUNCT
atssr-1476	354	3	recommendations	recommendation	NOUN
atssr-1476	354	4	while	while	SCONJ
atssr-1476	354	5	all	all	DET
atssr-1476	354	6	the	the	DET
atssr-1476	354	7	components	component	NOUN
atssr-1476	354	8	of	of	ADP
atssr-1476	354	9	ownership	ownership	NOUN
atssr-1476	354	10	structure	structure	NOUN
atssr-1476	354	11	were	be	AUX
atssr-1476	354	12	found	find	VERB
atssr-1476	354	13	to	to	PART
atssr-1476	354	14	have	have	VERB
atssr-1476	354	15	no	no	DET
atssr-1476	354	16	significant	significant	ADJ
atssr-1476	354	17	effect	effect	NOUN
atssr-1476	354	18	on	on	ADP
atssr-1476	354	19	earnings	earning	NOUN
atssr-1476	354	20	management	management	NOUN
atssr-1476	354	21	,	,	PUNCT
atssr-1476	354	22	their	their	PRON
atssr-1476	354	23	importance	importance	NOUN
atssr-1476	354	24	can	can	AUX
atssr-1476	354	25	not	not	PART
atssr-1476	354	26	be	be	AUX
atssr-1476	354	27	overlooked	overlook	VERB
atssr-1476	354	28	.	.	PUNCT
atssr-1476	355	1	however	however	ADV
atssr-1476	355	2	,	,	PUNCT
atssr-1476	355	3	they	they	PRON
atssr-1476	355	4	need	need	VERB
atssr-1476	355	5	to	to	PART
atssr-1476	355	6	complemented	complement	VERB
atssr-1476	355	7	by	by	ADP
atssr-1476	355	8	other	other	ADJ
atssr-1476	355	9	core	core	ADJ
atssr-1476	355	10	components	component	NOUN
atssr-1476	355	11	of	of	ADP
atssr-1476	355	12	corporate	corporate	ADJ
atssr-1476	355	13	governance	governance	NOUN
atssr-1476	355	14	notably	notably	ADV
atssr-1476	355	15	board	board	VERB
atssr-1476	355	16	independence	independence	NOUN
atssr-1476	355	17	and	and	CCONJ
atssr-1476	355	18	avoiding	avoid	VERB
atssr-1476	355	19	instances	instance	NOUN
atssr-1476	355	20	of	of	ADP
atssr-1476	355	21	ceo	ceo	NOUN
atssr-1476	355	22	duality	duality	NOUN
atssr-1476	355	23	.	.	PUNCT
atssr-1476	356	1	most	most	ADJ
atssr-1476	356	2	pertinent	pertinent	ADJ
atssr-1476	356	3	is	be	AUX
atssr-1476	356	4	to	to	PART
atssr-1476	356	5	ensure	ensure	VERB
atssr-1476	356	6	that	that	SCONJ
atssr-1476	356	7	proper	proper	ADJ
atssr-1476	356	8	internal	internal	ADJ
atssr-1476	356	9	controls	control	NOUN
atssr-1476	356	10	are	be	AUX
atssr-1476	356	11	put	put	VERB
atssr-1476	356	12	in	in	ADP
atssr-1476	356	13	place	place	NOUN
atssr-1476	356	14	to	to	PART
atssr-1476	356	15	seal	seal	VERB
atssr-1476	356	16	loopholes	loophole	NOUN
atssr-1476	356	17	that	that	PRON
atssr-1476	356	18	could	could	AUX
atssr-1476	356	19	be	be	AUX
atssr-1476	356	20	exploited	exploit	VERB
atssr-1476	356	21	by	by	ADP
atssr-1476	356	22	the	the	DET
atssr-1476	356	23	management	management	NOUN
atssr-1476	356	24	to	to	PART
atssr-1476	356	25	manipulate	manipulate	VERB
atssr-1476	356	26	earnings	earning	NOUN
atssr-1476	356	27	.	.	PUNCT
atssr-1476	357	1	references	reference	NOUN
atssr-1476	357	2	alareeni	alareeni	PROPN
atssr-1476	357	3	,	,	PUNCT
atssr-1476	357	4	b.	b.	PROPN
atssr-1476	357	5	(	(	PUNCT
atssr-1476	357	6	2018	2018	NUM
atssr-1476	357	7	)	)	PUNCT
atssr-1476	357	8	.	.	PUNCT
atssr-1476	358	1	does	do	VERB
atssr-1476	358	2	corporate	corporate	ADJ
atssr-1476	358	3	governance	governance	NOUN
atssr-1476	358	4	influence	influence	NOUN
atssr-1476	358	5	earnings	earning	NOUN
atssr-1476	358	6	management	management	NOUN
atssr-1476	358	7	in	in	ADP
atssr-1476	358	8	listed	list	VERB
atssr-1476	358	9	companies	company	NOUN
atssr-1476	358	10	in	in	ADP
atssr-1476	358	11	bahrain	bahrain	NOUN
atssr-1476	358	12	bourse	bourse	NOUN
atssr-1476	358	13	?	?	PUNCT
atssr-1476	359	1	journal	journal	NOUN
atssr-1476	359	2	of	of	ADP
atssr-1476	359	3	asia	asia	PROPN
atssr-1476	359	4	business	business	PROPN
atssr-1476	359	5	studies	study	NOUN
atssr-1476	359	6	,	,	PUNCT
atssr-1476	359	7	12(4	12(4	NUM
atssr-1476	359	8	)	)	PUNCT
atssr-1476	359	9	,	,	PUNCT
atssr-1476	359	10	551	551	NUM
atssr-1476	359	11	-	-	SYM
atssr-1476	359	12	570	570	NUM
atssr-1476	359	13	.	.	PUNCT
atssr-1476	360	1	alexander	alexander	PROPN
atssr-1476	360	2	,	,	PUNCT
atssr-1476	360	3	n.	n.	PROPN
atssr-1476	360	4	(	(	PUNCT
atssr-1476	360	5	2019	2019	NUM
atssr-1476	360	6	)	)	PUNCT
atssr-1476	360	7	.	.	PUNCT
atssr-1476	361	1	ownership	ownership	NOUN
atssr-1476	361	2	structure	structure	NOUN
atssr-1476	361	3	and	and	CCONJ
atssr-1476	361	4	earnings	earning	NOUN
atssr-1476	361	5	management	management	NOUN
atssr-1476	361	6	.	.	PUNCT
atssr-1476	362	1	acc	acc	PROPN
atssr-1476	362	2	.	.	PUNCT
atssr-1476	363	1	fin	fin	PROPN
atssr-1476	363	2	.	.	PUNCT
atssr-1476	364	1	review	review	PROPN
atssr-1476	364	2	,	,	PUNCT
atssr-1476	364	3	4(2	4(2	NUM
atssr-1476	364	4	)	)	PUNCT
atssr-1476	364	5	,	,	PUNCT
atssr-1476	364	6	38	38	NUM
atssr-1476	364	7	-	-	SYM
atssr-1476	364	8	42	42	NUM
atssr-1476	364	9	.	.	PUNCT
atssr-1476	365	1	alves	alves	PROPN
atssr-1476	365	2	,	,	PUNCT
atssr-1476	365	3	s.	s.	PROPN
atssr-1476	365	4	(	(	PUNCT
atssr-1476	365	5	2012	2012	NUM
atssr-1476	365	6	)	)	PUNCT
atssr-1476	365	7	.	.	PUNCT
atssr-1476	366	1	ownership	ownership	NOUN
atssr-1476	366	2	structure	structure	NOUN
atssr-1476	366	3	and	and	CCONJ
atssr-1476	366	4	earnings	earning	NOUN
atssr-1476	366	5	management	management	NOUN
atssr-1476	366	6	:	:	PUNCT
atssr-1476	366	7	evidence	evidence	NOUN
atssr-1476	366	8	from	from	ADP
atssr-1476	366	9	portugal	portugal	PROPN
atssr-1476	366	10	.	.	PUNCT
atssr-1476	367	1	australasian	australasian	ADJ
atssr-1476	367	2	accounting	accounting	NOUN
atssr-1476	367	3	,	,	PUNCT
atssr-1476	367	4	business	business	NOUN
atssr-1476	367	5	and	and	CCONJ
atssr-1476	367	6	finance	finance	NOUN
atssr-1476	367	7	journal	journal	NOUN
atssr-1476	367	8	,	,	PUNCT
atssr-1476	367	9	6(1	6(1	NUM
atssr-1476	367	10	)	)	PUNCT
atssr-1476	367	11	,	,	PUNCT
atssr-1476	367	12	57	57	NUM
atssr-1476	367	13	-	-	SYM
atssr-1476	367	14	74	74	NUM
atssr-1476	367	15	.	.	PUNCT
atssr-1476	368	1	alzoubi	alzoubi	PROPN
atssr-1476	368	2	,	,	PUNCT
atssr-1476	368	3	e.	e.	PROPN
atssr-1476	368	4	s.	s.	PROPN
atssr-1476	368	5	s.	s.	PROPN
atssr-1476	368	6	(	(	PUNCT
atssr-1476	368	7	2016	2016	NUM
atssr-1476	368	8	)	)	PUNCT
atssr-1476	368	9	.	.	PUNCT
atssr-1476	369	1	ownership	ownership	NOUN
atssr-1476	369	2	structure	structure	NOUN
atssr-1476	369	3	and	and	CCONJ
atssr-1476	369	4	earnings	earning	NOUN
atssr-1476	369	5	management	management	NOUN
atssr-1476	369	6	:	:	PUNCT
atssr-1476	369	7	evidence	evidence	NOUN
atssr-1476	369	8	from	from	ADP
atssr-1476	369	9	jordan	jordan	PROPN
atssr-1476	369	10	.	.	PUNCT
atssr-1476	370	1	international	international	ADJ
atssr-1476	370	2	journal	journal	PROPN
atssr-1476	370	3	of	of	ADP
atssr-1476	370	4	accounting	accounting	NOUN
atssr-1476	370	5	and	and	CCONJ
atssr-1476	370	6	information	information	NOUN
atssr-1476	370	7	management	management	NOUN
atssr-1476	370	8	,	,	PUNCT
atssr-1476	370	9	24(2	24(2	NUM
atssr-1476	370	10	)	)	PUNCT
atssr-1476	370	11	,	,	PUNCT
atssr-1476	370	12	135-161.available	135-161.available	NUM
atssr-1476	370	13	at	at	ADP
atssr-1476	370	14	:	:	PUNCT
atssr-1476	370	15	https://doi.org/10.1108/ijaim-06-2015-0031	https://doi.org/10.1108/ijaim-06-2015-0031	PROPN
atssr-1476	370	16	.	.	PUNCT
atssr-1476	371	1	bao	bao	PROPN
atssr-1476	371	2	,	,	PUNCT
atssr-1476	371	3	s.	s.	PROPN
atssr-1476	371	4	r.	r.	PROPN
atssr-1476	371	5	,	,	PUNCT
atssr-1476	371	6	&	&	CCONJ
atssr-1476	371	7	lewellyn	lewellyn	PROPN
atssr-1476	371	8	,	,	PUNCT
atssr-1476	371	9	k.	k.	PROPN
atssr-1476	371	10	b.	b.	PROPN
atssr-1476	371	11	(	(	PUNCT
atssr-1476	371	12	2017	2017	NUM
atssr-1476	371	13	)	)	PUNCT
atssr-1476	371	14	.	.	PUNCT
atssr-1476	372	1	ownership	ownership	NOUN
atssr-1476	372	2	structure	structure	NOUN
atssr-1476	372	3	and	and	CCONJ
atssr-1476	372	4	earnings	earning	NOUN
atssr-1476	372	5	management	management	NOUN
atssr-1476	372	6	in	in	ADP
atssr-1476	372	7	emerging	emerge	VERB
atssr-1476	372	8	markets	market	NOUN
atssr-1476	372	9	—	—	PUNCT
atssr-1476	372	10	an	an	DET
atssr-1476	372	11	institutionalized	institutionalized	ADJ
atssr-1476	372	12	agency	agency	NOUN
atssr-1476	372	13	perspective	perspective	NOUN
atssr-1476	372	14	.	.	PUNCT
atssr-1476	373	1	international	international	ADJ
atssr-1476	373	2	business	business	PROPN
atssr-1476	373	3	review	review	PROPN
atssr-1476	373	4	,	,	PUNCT
atssr-1476	373	5	26(5	26(5	NUM
atssr-1476	373	6	)	)	PUNCT
atssr-1476	373	7	,	,	PUNCT
atssr-1476	373	8	828-838.available	828-838.available	NUM
atssr-1476	373	9	at	at	ADP
atssr-1476	373	10	:	:	PUNCT
atssr-1476	373	11	https://doi.org/10.1016/j.ibusrev.2017.02.002	https://doi.org/10.1016/j.ibusrev.2017.02.002	NOUN
atssr-1476	373	12	.	.	PUNCT
atssr-1476	374	1	ekpulu	ekpulu	VERB
atssr-1476	374	2	,	,	PUNCT
atssr-1476	374	3	g.	g.	PROPN
atssr-1476	374	4	,	,	PUNCT
atssr-1476	374	5	&	&	CCONJ
atssr-1476	374	6	omoye	omoye	PROPN
atssr-1476	374	7	,	,	PUNCT
atssr-1476	374	8	a.	a.	NOUN
atssr-1476	374	9	(	(	PUNCT
atssr-1476	374	10	2018	2018	NUM
atssr-1476	374	11	)	)	PUNCT
atssr-1476	374	12	.	.	PUNCT
atssr-1476	375	1	ownership	ownership	NOUN
atssr-1476	375	2	structure	structure	NOUN
atssr-1476	375	3	and	and	CCONJ
atssr-1476	375	4	earnings	earning	NOUN
atssr-1476	375	5	management	management	NOUN
atssr-1476	375	6	:	:	PUNCT
atssr-1476	375	7	evidence	evidence	NOUN
atssr-1476	375	8	from	from	ADP
atssr-1476	375	9	nigerian	nigerian	ADJ
atssr-1476	375	10	listed	list	VERB
atssr-1476	375	11	firms	firm	NOUN
atssr-1476	375	12	.	.	PUNCT
atssr-1476	376	1	accounting	accounting	NOUN
atssr-1476	376	2	&	&	CCONJ
atssr-1476	376	3	taxation	taxation	PROPN
atssr-1476	376	4	review	review	PROPN
atssr-1476	376	5	,	,	PUNCT
atssr-1476	376	6	2(2	2(2	NUM
atssr-1476	376	7	)	)	PUNCT
atssr-1476	376	8	,	,	PUNCT
atssr-1476	376	9	57	57	NUM
atssr-1476	376	10	-	-	SYM
atssr-1476	376	11	74	74	NUM
atssr-1476	376	12	.	.	PUNCT
atssr-1476	376	13	elghuweel	elghuweel	NOUN
atssr-1476	376	14	,	,	PUNCT
atssr-1476	376	15	m.	m.	NOUN
atssr-1476	376	16	i.	i.	PROPN
atssr-1476	376	17	,	,	PUNCT
atssr-1476	376	18	ntim	ntim	PROPN
atssr-1476	376	19	,	,	PUNCT
atssr-1476	376	20	c.	c.	PROPN
atssr-1476	376	21	g.	g.	PROPN
atssr-1476	376	22	,	,	PUNCT
atssr-1476	376	23	opong	opong	PROPN
atssr-1476	376	24	,	,	PUNCT
atssr-1476	376	25	k.	k.	PROPN
atssr-1476	376	26	k.	k.	PROPN
atssr-1476	376	27	,	,	PUNCT
atssr-1476	376	28	&	&	CCONJ
atssr-1476	376	29	avison	avison	PROPN
atssr-1476	376	30	,	,	PUNCT
atssr-1476	376	31	l.	l.	PROPN
atssr-1476	376	32	(	(	PUNCT
atssr-1476	376	33	2017	2017	NUM
atssr-1476	376	34	)	)	PUNCT
atssr-1476	376	35	.	.	PUNCT
atssr-1476	377	1	corporate	corporate	ADJ
atssr-1476	377	2	governance	governance	NOUN
atssr-1476	377	3	,	,	PUNCT
atssr-1476	377	4	islamic	islamic	ADJ
atssr-1476	377	5	governance	governance	NOUN
atssr-1476	377	6	and	and	CCONJ
atssr-1476	377	7	earnings	earning	NOUN
atssr-1476	377	8	management	management	NOUN
atssr-1476	377	9	in	in	ADP
atssr-1476	377	10	oman	oman	PROPN
atssr-1476	377	11	:	:	PUNCT
atssr-1476	377	12	a	a	DET
atssr-1476	377	13	new	new	ADJ
atssr-1476	377	14	empirical	empirical	ADJ
atssr-1476	377	15	insights	insight	NOUN
atssr-1476	377	16	from	from	ADP
atssr-1476	377	17	a	a	DET
atssr-1476	377	18	behavioural	behavioural	ADJ
atssr-1476	377	19	theoretical	theoretical	ADJ
atssr-1476	377	20	framework	framework	NOUN
atssr-1476	377	21	.	.	PUNCT
atssr-1476	378	1	journal	journal	NOUN
atssr-1476	378	2	of	of	ADP
atssr-1476	378	3	accounting	account	VERB
atssr-1476	378	4	in	in	ADP
atssr-1476	378	5	emerging	emerge	VERB
atssr-1476	378	6	economies	economy	NOUN
atssr-1476	378	7	,	,	PUNCT
atssr-1476	378	8	7(2	7(2	NUM
atssr-1476	378	9	)	)	PUNCT
atssr-1476	378	10	,	,	PUNCT
atssr-1476	378	11	190-224.available	190-224.available	NUM
atssr-1476	378	12	at	at	ADP
atssr-1476	378	13	:	:	PUNCT
atssr-1476	378	14	https://doi.org/10.1108/jaee-09-2015-0064	https://doi.org/10.1108/jaee-09-2015-0064	NOUN
atssr-1476	378	15	.	.	PUNCT
atssr-1476	379	1	asian	asian	ADJ
atssr-1476	379	2	themes	theme	NOUN
atssr-1476	379	3	in	in	ADP
atssr-1476	379	4	social	social	ADJ
atssr-1476	379	5	sciences	science	NOUN
atssr-1476	379	6	research	research	NOUN
atssr-1476	379	7	2022	2022	NUM
atssr-1476	379	8	,	,	PUNCT
atssr-1476	379	9	vol	vol	NOUN
atssr-1476	379	10	.	.	PROPN
atssr-1476	379	11	6	6	NUM
atssr-1476	379	12	,	,	PUNCT
atssr-1476	379	13	no	no	INTJ
atssr-1476	379	14	.	.	NOUN
atssr-1476	379	15	1	1	NUM
atssr-1476	379	16	,	,	PUNCT
atssr-1476	379	17	pp	pp	ADJ
atssr-1476	379	18	.	.	PUNCT
atssr-1476	380	1	12	12	NUM
atssr-1476	380	2	-	-	SYM
atssr-1476	380	3	24	24	NUM
atssr-1476	380	4	24	24	NUM
atssr-1476	380	5	©	©	PROPN
atssr-1476	380	6	2022	2022	NUM
atssr-1476	380	7	by	by	ADP
atssr-1476	380	8	the	the	DET
atssr-1476	380	9	authors	author	NOUN
atssr-1476	380	10	;	;	PUNCT
atssr-1476	380	11	licensee	licensee	VERB
atssr-1476	380	12	online	online	ADJ
atssr-1476	380	13	academic	academic	ADJ
atssr-1476	380	14	press	press	NOUN
atssr-1476	380	15	,	,	PUNCT
atssr-1476	380	16	usa	usa	PROPN
atssr-1476	380	17	grimaldi	grimaldi	PROPN
atssr-1476	380	18	,	,	PUNCT
atssr-1476	380	19	f.	f.	PROPN
atssr-1476	380	20	,	,	PUNCT
atssr-1476	380	21	&	&	CCONJ
atssr-1476	380	22	muserra	muserra	PROPN
atssr-1476	380	23	,	,	PUNCT
atssr-1476	380	24	a.	a.	PROPN
atssr-1476	380	25	l.	l.	PROPN
atssr-1476	380	26	(	(	PUNCT
atssr-1476	380	27	2017	2017	NUM
atssr-1476	380	28	)	)	PUNCT
atssr-1476	380	29	.	.	PUNCT
atssr-1476	381	1	the	the	DET
atssr-1476	381	2	effect	effect	NOUN
atssr-1476	381	3	of	of	ADP
atssr-1476	381	4	the	the	DET
atssr-1476	381	5	ownership	ownership	NOUN
atssr-1476	381	6	concentration	concentration	NOUN
atssr-1476	381	7	on	on	ADP
atssr-1476	381	8	earnings	earning	NOUN
atssr-1476	381	9	management	management	NOUN
atssr-1476	381	10	.	.	PUNCT
atssr-1476	382	1	empirical	empirical	ADJ
atssr-1476	382	2	evidence	evidence	NOUN
atssr-1476	382	3	from	from	ADP
atssr-1476	382	4	the	the	DET
atssr-1476	382	5	italian	italian	ADJ
atssr-1476	382	6	context	context	NOUN
atssr-1476	382	7	.	.	PUNCT
atssr-1476	383	1	corporate	corporate	ADJ
atssr-1476	383	2	ownership	ownership	NOUN
atssr-1476	383	3	&	&	CCONJ
atssr-1476	383	4	control	control	PROPN
atssr-1476	383	5	,	,	PUNCT
atssr-1476	383	6	14(3	14(3	NUM
atssr-1476	383	7	)	)	PUNCT
atssr-1476	383	8	,	,	PUNCT
atssr-1476	383	9	236-248.available	236-248.available	NUM
atssr-1476	383	10	at	at	ADP
atssr-1476	383	11	:	:	PUNCT
atssr-1476	383	12	https://doi.org/10.22495/cocv14i3c1art9	https://doi.org/10.22495/cocv14i3c1art9	X
atssr-1476	383	13	.	.	PUNCT
atssr-1476	384	1	hessayri	hessayri	NOUN
atssr-1476	384	2	,	,	PUNCT
atssr-1476	384	3	m.	m.	NOUN
atssr-1476	384	4	,	,	PUNCT
atssr-1476	384	5	&	&	CCONJ
atssr-1476	384	6	saihi	saihi	PROPN
atssr-1476	384	7	,	,	PUNCT
atssr-1476	384	8	m.	m.	NOUN
atssr-1476	384	9	(	(	PUNCT
atssr-1476	384	10	2015	2015	NUM
atssr-1476	384	11	)	)	PUNCT
atssr-1476	384	12	.	.	PUNCT
atssr-1476	385	1	monitoring	monitor	VERB
atssr-1476	385	2	earnings	earning	NOUN
atssr-1476	385	3	management	management	NOUN
atssr-1476	385	4	in	in	ADP
atssr-1476	385	5	emerging	emerge	VERB
atssr-1476	385	6	markets	market	NOUN
atssr-1476	385	7	.	.	PUNCT
atssr-1476	386	1	journal	journal	NOUN
atssr-1476	386	2	of	of	ADP
atssr-1476	386	3	economic	economic	ADJ
atssr-1476	386	4	and	and	CCONJ
atssr-1476	386	5	administrative	administrative	ADJ
atssr-1476	386	6	sciences	science	NOUN
atssr-1476	386	7	,	,	PUNCT
atssr-1476	386	8	31(2	31(2	NUM
atssr-1476	386	9	)	)	PUNCT
atssr-1476	386	10	,	,	PUNCT
atssr-1476	386	11	86-108.available	86-108.available	ADJ
atssr-1476	386	12	at	at	ADP
atssr-1476	386	13	:	:	PUNCT
atssr-1476	386	14	https://doi.org/10.1108/jeas-11-2014-0029	https://doi.org/10.1108/jeas-11-2014-0029	NOUN
atssr-1476	386	15	.	.	PUNCT
atssr-1476	387	1	iraya	iraya	PROPN
atssr-1476	387	2	,	,	PUNCT
atssr-1476	387	3	c.	c.	PROPN
atssr-1476	387	4	,	,	PUNCT
atssr-1476	387	5	mwangi	mwangi	PROPN
atssr-1476	387	6	,	,	PUNCT
atssr-1476	387	7	m.	m.	NOUN
atssr-1476	387	8	,	,	PUNCT
atssr-1476	387	9	&	&	CCONJ
atssr-1476	387	10	wanjohi	wanjohi	PROPN
atssr-1476	387	11	,	,	PUNCT
atssr-1476	387	12	g.	g.	PROPN
atssr-1476	387	13	(	(	PUNCT
atssr-1476	387	14	2014	2014	NUM
atssr-1476	387	15	)	)	PUNCT
atssr-1476	387	16	.	.	PUNCT
atssr-1476	388	1	the	the	DET
atssr-1476	388	2	effect	effect	NOUN
atssr-1476	388	3	of	of	ADP
atssr-1476	388	4	corporate	corporate	ADJ
atssr-1476	388	5	governance	governance	NOUN
atssr-1476	388	6	practices	practice	NOUN
atssr-1476	388	7	on	on	ADP
atssr-1476	388	8	earnings	earning	NOUN
atssr-1476	388	9	management	management	NOUN
atssr-1476	388	10	of	of	ADP
atssr-1476	388	11	companies	company	NOUN
atssr-1476	388	12	listed	list	VERB
atssr-1476	388	13	at	at	ADP
atssr-1476	388	14	the	the	DET
atssr-1476	388	15	nairobi	nairobi	PROPN
atssr-1476	388	16	securities	securities	PROPN
atssr-1476	388	17	exchange	exchange	PROPN
atssr-1476	388	18	.	.	PUNCT
atssr-1476	389	1	european	european	ADJ
atssr-1476	389	2	scientific	scientific	ADJ
atssr-1476	389	3	journal	journal	NOUN
atssr-1476	389	4	,	,	PUNCT
atssr-1476	389	5	11(1	11(1	NUM
atssr-1476	389	6	)	)	PUNCT
atssr-1476	389	7	,	,	PUNCT
atssr-1476	389	8	169	169	NUM
atssr-1476	389	9	-	-	SYM
atssr-1476	389	10	178	178	NUM
atssr-1476	389	11	.	.	PUNCT
atssr-1476	390	1	katanga	katanga	PROPN
atssr-1476	390	2	,	,	PUNCT
atssr-1476	390	3	j.	j.	PROPN
atssr-1476	390	4	(	(	PUNCT
atssr-1476	390	5	2020	2020	NUM
atssr-1476	390	6	)	)	PUNCT
atssr-1476	390	7	.	.	PUNCT
atssr-1476	391	1	luckin	luckin	PROPN
atssr-1476	391	2	coffee	coffee	PROPN
atssr-1476	391	3	to	to	PART
atssr-1476	391	4	pay	pay	VERB
atssr-1476	391	5	$	$	SYM
atssr-1476	391	6	180	180	NUM
atssr-1476	391	7	million	million	NUM
atssr-1476	391	8	penalty	penalty	NOUN
atssr-1476	391	9	to	to	PART
atssr-1476	391	10	settle	settle	VERB
atssr-1476	391	11	accounting	accounting	NOUN
atssr-1476	391	12	fraud	fraud	NOUN
atssr-1476	391	13	charges	charge	NOUN
atssr-1476	391	14	.	.	PUNCT
atssr-1476	392	1	retrieved	retrieve	VERB
atssr-1476	392	2	from	from	ADP
atssr-1476	392	3	:	:	PUNCT
atssr-1476	392	4	https://www.reuters.com/article/us-usa-sec-luckincoffee-iduskbn28q34p	https://www.reuters.com/article/us-usa-sec-luckincoffee-iduskbn28q34p	X
atssr-1476	392	5	.	.	PUNCT
atssr-1476	393	1	kizil	kizil	PROPN
atssr-1476	393	2	,	,	PUNCT
atssr-1476	393	3	c.	c.	PROPN
atssr-1476	393	4	,	,	PUNCT
atssr-1476	393	5	&	&	CCONJ
atssr-1476	393	6	kaşbaşı	kaşbaşı	PROPN
atssr-1476	393	7	,	,	PUNCT
atssr-1476	393	8	b.	b.	PROPN
atssr-1476	393	9	(	(	PUNCT
atssr-1476	393	10	2018	2018	NUM
atssr-1476	393	11	)	)	PUNCT
atssr-1476	393	12	.	.	PUNCT
atssr-1476	394	1	accounting	accounting	NOUN
atssr-1476	394	2	scandals	scandal	NOUN
atssr-1476	394	3	and	and	CCONJ
atssr-1476	394	4	eye	eye	NOUN
atssr-1476	394	5	-	-	PUNCT
atssr-1476	394	6	catching	catch	VERB
atssr-1476	394	7	frauds	fraud	NOUN
atssr-1476	394	8	:	:	PUNCT
atssr-1476	394	9	usa	usa	PROPN
atssr-1476	394	10	-	-	PUNCT
atssr-1476	394	11	japan	japan	PROPN
atssr-1476	394	12	comparison	comparison	NOUN
atssr-1476	394	13	by	by	ADP
atssr-1476	394	14	considering	consider	VERB
atssr-1476	394	15	the	the	DET
atssr-1476	394	16	role	role	NOUN
atssr-1476	394	17	of	of	ADP
atssr-1476	394	18	auditing	auditing	NOUN
atssr-1476	394	19	.	.	PUNCT
atssr-1476	395	1	journal	journal	PROPN
atssr-1476	395	2	of	of	ADP
atssr-1476	395	3	asian	asian	ADJ
atssr-1476	395	4	research	research	NOUN
atssr-1476	395	5	,	,	PUNCT
atssr-1476	395	6	2(3	2(3	NUM
atssr-1476	395	7	)	)	PUNCT
atssr-1476	395	8	,	,	PUNCT
atssr-1476	395	9	1-16.available	1-16.available	NUM
atssr-1476	395	10	at	at	ADP
atssr-1476	395	11	:	:	PUNCT
atssr-1476	395	12	https://doi.org/10.22158/jar.v2n3p123	https://doi.org/10.22158/jar.v2n3p123	PROPN
atssr-1476	395	13	.	.	PUNCT
atssr-1476	396	1	laksmi	laksmi	PROPN
atssr-1476	396	2	,	,	PUNCT
atssr-1476	396	3	a.	a.	PROPN
atssr-1476	396	4	c.	c.	PROPN
atssr-1476	396	5	,	,	PUNCT
atssr-1476	396	6	&	&	CCONJ
atssr-1476	396	7	kamila	kamila	PROPN
atssr-1476	396	8	,	,	PUNCT
atssr-1476	396	9	z.	z.	PROPN
atssr-1476	396	10	(	(	PUNCT
atssr-1476	396	11	2018	2018	NUM
atssr-1476	396	12	)	)	PUNCT
atssr-1476	396	13	.	.	PUNCT
atssr-1476	397	1	the	the	DET
atssr-1476	397	2	effect	effect	NOUN
atssr-1476	397	3	of	of	ADP
atssr-1476	397	4	good	good	ADJ
atssr-1476	397	5	corporate	corporate	ADJ
atssr-1476	397	6	governance	governance	NOUN
atssr-1476	397	7	and	and	CCONJ
atssr-1476	397	8	earnings	earning	NOUN
atssr-1476	397	9	management	management	NOUN
atssr-1476	397	10	to	to	ADP
atssr-1476	397	11	corporate	corporate	ADJ
atssr-1476	397	12	social	social	ADJ
atssr-1476	397	13	responsibility	responsibility	NOUN
atssr-1476	397	14	disclosure	disclosure	NOUN
atssr-1476	397	15	.	.	PUNCT
atssr-1476	398	1	academy	academy	NOUN
atssr-1476	398	2	of	of	ADP
atssr-1476	398	3	accounting	accounting	PROPN
atssr-1476	398	4	and	and	CCONJ
atssr-1476	398	5	financial	financial	ADJ
atssr-1476	398	6	studies	study	NOUN
atssr-1476	398	7	journal	journal	NOUN
atssr-1476	398	8	,	,	PUNCT
atssr-1476	398	9	22(1	22(1	NUM
atssr-1476	398	10	)	)	PUNCT
atssr-1476	398	11	,	,	PUNCT
atssr-1476	398	12	1	1	NUM
atssr-1476	398	13	-	-	SYM
atssr-1476	398	14	16	16	NUM
atssr-1476	398	15	.	.	PUNCT
atssr-1476	399	1	lassoued	lassoue	VERB
atssr-1476	399	2	,	,	PUNCT
atssr-1476	399	3	n.	n.	PROPN
atssr-1476	399	4	,	,	PUNCT
atssr-1476	399	5	attia	attia	PROPN
atssr-1476	399	6	,	,	PUNCT
atssr-1476	399	7	m.	m.	PROPN
atssr-1476	399	8	b.	b.	PROPN
atssr-1476	399	9	r.	r.	PROPN
atssr-1476	399	10	,	,	PUNCT
atssr-1476	399	11	&	&	CCONJ
atssr-1476	399	12	sassi	sassi	PROPN
atssr-1476	399	13	,	,	PUNCT
atssr-1476	399	14	h.	h.	PROPN
atssr-1476	399	15	(	(	PUNCT
atssr-1476	399	16	2018	2018	NUM
atssr-1476	399	17	)	)	PUNCT
atssr-1476	399	18	.	.	PUNCT
atssr-1476	400	1	earnings	earning	NOUN
atssr-1476	400	2	management	management	NOUN
atssr-1476	400	3	in	in	ADP
atssr-1476	400	4	islamic	islamic	ADJ
atssr-1476	400	5	and	and	CCONJ
atssr-1476	400	6	conventional	conventional	ADJ
atssr-1476	400	7	banks	bank	NOUN
atssr-1476	400	8	:	:	PUNCT
atssr-1476	400	9	does	do	VERB
atssr-1476	400	10	ownership	ownership	NOUN
atssr-1476	400	11	structure	structure	NOUN
atssr-1476	400	12	matter	matter	NOUN
atssr-1476	400	13	?	?	PUNCT
atssr-1476	401	1	evidence	evidence	NOUN
atssr-1476	401	2	from	from	ADP
atssr-1476	401	3	the	the	DET
atssr-1476	401	4	mena	mena	PROPN
atssr-1476	401	5	region	region	PROPN
atssr-1476	401	6	.	.	PUNCT
atssr-1476	402	1	journal	journal	PROPN
atssr-1476	402	2	of	of	ADP
atssr-1476	402	3	international	international	ADJ
atssr-1476	402	4	accounting	accounting	NOUN
atssr-1476	402	5	,	,	PUNCT
atssr-1476	402	6	auditing	auditing	NOUN
atssr-1476	402	7	and	and	CCONJ
atssr-1476	402	8	taxation	taxation	NOUN
atssr-1476	402	9	,	,	PUNCT
atssr-1476	402	10	30	30	NUM
atssr-1476	402	11	,	,	PUNCT
atssr-1476	402	12	85-105.available	85-105.available	ADJ
atssr-1476	402	13	at	at	ADP
atssr-1476	402	14	:	:	PUNCT
atssr-1476	402	15	https://doi.org/10.1016/j.intaccaudtax.2017.12.003	https://doi.org/10.1016/j.intaccaudtax.2017.12.003	PROPN
atssr-1476	402	16	.	.	PUNCT
atssr-1476	403	1	mohammadikhanghah	mohammadikhanghah	PROPN
atssr-1476	403	2	,	,	PUNCT
atssr-1476	403	3	g.	g.	PROPN
atssr-1476	403	4	,	,	PUNCT
atssr-1476	403	5	piry	piry	ADJ
atssr-1476	403	6	,	,	PUNCT
atssr-1476	403	7	p.	p.	NOUN
atssr-1476	403	8	,	,	PUNCT
atssr-1476	403	9	&	&	CCONJ
atssr-1476	403	10	mansourfar	mansourfar	ADV
atssr-1476	403	11	,	,	PUNCT
atssr-1476	403	12	g.	g.	PROPN
atssr-1476	403	13	(	(	PUNCT
atssr-1476	403	14	2020	2020	NUM
atssr-1476	403	15	)	)	PUNCT
atssr-1476	403	16	.	.	PUNCT
atssr-1476	404	1	real	real	ADJ
atssr-1476	404	2	earnings	earning	NOUN
atssr-1476	404	3	management	management	NOUN
atssr-1476	404	4	,	,	PUNCT
atssr-1476	404	5	corporate	corporate	ADJ
atssr-1476	404	6	governance	governance	NOUN
atssr-1476	404	7	quality	quality	NOUN
atssr-1476	404	8	and	and	CCONJ
atssr-1476	404	9	credit	credit	NOUN
atssr-1476	404	10	rating	rating	NOUN
atssr-1476	404	11	.	.	PUNCT
atssr-1476	405	1	accounting	accounting	NOUN
atssr-1476	405	2	and	and	CCONJ
atssr-1476	405	3	auditing	auditing	NOUN
atssr-1476	405	4	review	review	NOUN
atssr-1476	405	5	,	,	PUNCT
atssr-1476	405	6	26(4	26(4	NUM
atssr-1476	405	7	)	)	PUNCT
atssr-1476	405	8	,	,	PUNCT
atssr-1476	405	9	595	595	NUM
atssr-1476	405	10	-	-	SYM
atssr-1476	405	11	614	614	NUM
atssr-1476	405	12	.	.	PUNCT
atssr-1476	406	1	nguyen	nguyen	NOUN
atssr-1476	406	2	,	,	PUNCT
atssr-1476	406	3	h.	h.	PROPN
atssr-1476	406	4	a.	a.	PROPN
atssr-1476	406	5	,	,	PUNCT
atssr-1476	406	6	lien	lien	PROPN
atssr-1476	406	7	le	le	PROPN
atssr-1476	406	8	,	,	PUNCT
atssr-1476	406	9	q.	q.	PROPN
atssr-1476	406	10	,	,	PUNCT
atssr-1476	406	11	&	&	CCONJ
atssr-1476	406	12	anh	anh	PROPN
atssr-1476	406	13	vu	vu	PROPN
atssr-1476	406	14	,	,	PUNCT
atssr-1476	406	15	t.	t.	PROPN
atssr-1476	406	16	k.	k.	PROPN
atssr-1476	406	17	(	(	PUNCT
atssr-1476	406	18	2021	2021	NUM
atssr-1476	406	19	)	)	PUNCT
atssr-1476	406	20	.	.	PUNCT
atssr-1476	407	1	ownership	ownership	NOUN
atssr-1476	407	2	structure	structure	NOUN
atssr-1476	407	3	and	and	CCONJ
atssr-1476	407	4	earnings	earning	NOUN
atssr-1476	407	5	management	management	NOUN
atssr-1476	407	6	:	:	PUNCT
atssr-1476	407	7	empirical	empirical	ADJ
atssr-1476	407	8	evidence	evidence	NOUN
atssr-1476	407	9	from	from	ADP
atssr-1476	407	10	vietnam	vietnam	PROPN
atssr-1476	407	11	.	.	PUNCT
atssr-1476	408	1	cogent	cogent	NOUN
atssr-1476	408	2	business	business	PROPN
atssr-1476	408	3	&	&	CCONJ
atssr-1476	408	4	management	management	PROPN
atssr-1476	408	5	,	,	PUNCT
atssr-1476	408	6	8(1	8(1	NOUN
atssr-1476	408	7	)	)	PUNCT
atssr-1476	408	8	,	,	PUNCT
atssr-1476	408	9	1908006.available	1908006.available	ADJ
atssr-1476	408	10	at	at	ADP
atssr-1476	408	11	:	:	PUNCT
atssr-1476	408	12	https://doi.org/10.1080/23311975.2021.1908006	https://doi.org/10.1080/23311975.2021.1908006	PROPN
atssr-1476	408	13	.	.	PROPN
atssr-1476	408	14	nor	nor	CCONJ
atssr-1476	408	15	,	,	PUNCT
atssr-1476	408	16	m.	m.	NOUN
atssr-1476	408	17	n.	n.	PROPN
atssr-1476	408	18	m.	m.	PROPN
atssr-1476	408	19	,	,	PUNCT
atssr-1476	408	20	mahyuddin	mahyuddin	NOUN
atssr-1476	408	21	,	,	PUNCT
atssr-1476	408	22	n.	n.	PROPN
atssr-1476	408	23	i.	i.	PROPN
atssr-1476	408	24	,	,	PUNCT
atssr-1476	408	25	hashim	hashim	PROPN
atssr-1476	408	26	,	,	PUNCT
atssr-1476	408	27	h.	h.	PROPN
atssr-1476	408	28	a.	a.	PROPN
atssr-1476	408	29	,	,	PUNCT
atssr-1476	408	30	&	&	CCONJ
atssr-1476	408	31	nahar	nahar	PROPN
atssr-1476	408	32	,	,	PUNCT
atssr-1476	408	33	h.	h.	PROPN
atssr-1476	408	34	s.	s.	PROPN
atssr-1476	408	35	(	(	PUNCT
atssr-1476	408	36	2020	2020	NUM
atssr-1476	408	37	)	)	PUNCT
atssr-1476	408	38	.	.	PUNCT
atssr-1476	409	1	earnings	earning	NOUN
atssr-1476	409	2	management	management	NOUN
atssr-1476	409	3	behavior	behavior	NOUN
atssr-1476	409	4	in	in	ADP
atssr-1476	409	5	malaysia	malaysia	PROPN
atssr-1476	409	6	:	:	PUNCT
atssr-1476	409	7	the	the	DET
atssr-1476	409	8	role	role	NOUN
atssr-1476	409	9	of	of	ADP
atssr-1476	409	10	ownership	ownership	NOUN
atssr-1476	409	11	structure	structure	NOUN
atssr-1476	409	12	and	and	CCONJ
atssr-1476	409	13	external	external	ADJ
atssr-1476	409	14	auditing	auditing	NOUN
atssr-1476	409	15	.	.	PUNCT
atssr-1476	410	1	management	management	PROPN
atssr-1476	410	2	&	&	CCONJ
atssr-1476	410	3	accounting	accounting	PROPN
atssr-1476	410	4	review	review	PROPN
atssr-1476	410	5	(	(	PUNCT
atssr-1476	410	6	mar	mar	PROPN
atssr-1476	410	7	)	)	PUNCT
atssr-1476	410	8	,	,	PUNCT
atssr-1476	410	9	19(3	19(3	NUM
atssr-1476	410	10	)	)	PUNCT
atssr-1476	410	11	,	,	PUNCT
atssr-1476	410	12	185221.available	185221.available	ADJ
atssr-1476	410	13	at	at	ADP
atssr-1476	410	14	:	:	PUNCT
atssr-1476	410	15	https://doi.org/10.24191/mar.v19i03-08	https://doi.org/10.24191/mar.v19i03-08	NOUN
atssr-1476	410	16	.	.	PUNCT
atssr-1476	411	1	outa	outa	ADJ
atssr-1476	411	2	,	,	PUNCT
atssr-1476	411	3	e.	e.	PROPN
atssr-1476	411	4	r.	r.	PROPN
atssr-1476	411	5	,	,	PUNCT
atssr-1476	411	6	eisenberg	eisenberg	PROPN
atssr-1476	411	7	,	,	PUNCT
atssr-1476	411	8	p.	p.	PROPN
atssr-1476	411	9	,	,	PUNCT
atssr-1476	411	10	&	&	CCONJ
atssr-1476	411	11	ozili	ozili	PROPN
atssr-1476	411	12	,	,	PUNCT
atssr-1476	411	13	p.	p.	PROPN
atssr-1476	411	14	k.	k.	PROPN
atssr-1476	412	1	(	(	PUNCT
atssr-1476	412	2	2017	2017	NUM
atssr-1476	412	3	)	)	PUNCT
atssr-1476	412	4	.	.	PUNCT
atssr-1476	413	1	the	the	DET
atssr-1476	413	2	impact	impact	NOUN
atssr-1476	413	3	of	of	ADP
atssr-1476	413	4	corporate	corporate	ADJ
atssr-1476	413	5	governance	governance	NOUN
atssr-1476	413	6	code	code	NOUN
atssr-1476	413	7	on	on	ADP
atssr-1476	413	8	earnings	earning	NOUN
atssr-1476	413	9	management	management	NOUN
atssr-1476	413	10	in	in	ADP
atssr-1476	413	11	listed	list	VERB
atssr-1476	413	12	non	non	ADJ
atssr-1476	413	13	-	-	ADJ
atssr-1476	413	14	financial	financial	ADJ
atssr-1476	413	15	firms	firm	NOUN
atssr-1476	413	16	:	:	PUNCT
atssr-1476	413	17	evidence	evidence	NOUN
atssr-1476	413	18	from	from	ADP
atssr-1476	413	19	kenya	kenya	PROPN
atssr-1476	413	20	.	.	PUNCT
atssr-1476	414	1	journal	journal	PROPN
atssr-1476	414	2	of	of	ADP
atssr-1476	414	3	accounting	account	VERB
atssr-1476	414	4	in	in	ADP
atssr-1476	414	5	emerging	emerge	VERB
atssr-1476	414	6	economies	economy	NOUN
atssr-1476	414	7	,	,	PUNCT
atssr-1476	414	8	7(4	7(4	NUM
atssr-1476	414	9	)	)	PUNCT
atssr-1476	414	10	,	,	PUNCT
atssr-1476	414	11	428-444.available	428-444.available	NUM
atssr-1476	414	12	at	at	ADP
atssr-1476	414	13	:	:	PUNCT
atssr-1476	414	14	https://doi.org/10.1108/jaee-09-2016-0081	https://doi.org/10.1108/jaee-09-2016-0081	PROPN
atssr-1476	414	15	.	.	PUNCT
atssr-1476	415	1	shu	shu	PROPN
atssr-1476	415	2	,	,	PUNCT
atssr-1476	415	3	s.	s.	PROPN
atssr-1476	415	4	q.	q.	PROPN
atssr-1476	415	5	,	,	PUNCT
atssr-1476	415	6	&	&	CCONJ
atssr-1476	415	7	thomas	thomas	PROPN
atssr-1476	415	8	,	,	PUNCT
atssr-1476	415	9	w.	w.	PROPN
atssr-1476	415	10	b.	b.	PROPN
atssr-1476	415	11	(	(	PUNCT
atssr-1476	415	12	2019	2019	NUM
atssr-1476	415	13	)	)	PUNCT
atssr-1476	415	14	.	.	PUNCT
atssr-1476	416	1	managerial	managerial	ADJ
atssr-1476	416	2	equity	equity	NOUN
atssr-1476	416	3	holdings	holding	NOUN
atssr-1476	416	4	and	and	CCONJ
atssr-1476	416	5	income	income	NOUN
atssr-1476	416	6	smoothing	smoothing	NOUN
atssr-1476	416	7	incentives	incentive	NOUN
atssr-1476	416	8	.	.	PUNCT
atssr-1476	417	1	journal	journal	NOUN
atssr-1476	417	2	of	of	ADP
atssr-1476	417	3	management	management	NOUN
atssr-1476	417	4	accounting	accounting	NOUN
atssr-1476	417	5	research	research	NOUN
atssr-1476	417	6	,	,	PUNCT
atssr-1476	417	7	31(1	31(1	NUM
atssr-1476	417	8	)	)	PUNCT
atssr-1476	417	9	,	,	PUNCT
atssr-1476	417	10	195-218.available	195-218.available	NUM
atssr-1476	417	11	at	at	ADP
atssr-1476	417	12	:	:	PUNCT
atssr-1476	417	13	https://doi.org/10.2308/jmar-51822	https://doi.org/10.2308/jmar-51822	PROPN
atssr-1476	417	14	.	.	PUNCT
atssr-1476	418	1	sousa	sousa	PROPN
atssr-1476	418	2	,	,	PUNCT
atssr-1476	418	3	e.	e.	PROPN
atssr-1476	418	4	f.	f.	PROPN
atssr-1476	418	5	d.	d.	PROPN
atssr-1476	418	6	,	,	PUNCT
atssr-1476	418	7	&	&	CCONJ
atssr-1476	418	8	galdi	galdi	PROPN
atssr-1476	418	9	,	,	PUNCT
atssr-1476	418	10	f.	f.	PROPN
atssr-1476	418	11	c.	c.	PROPN
atssr-1476	418	12	(	(	PUNCT
atssr-1476	418	13	2016	2016	NUM
atssr-1476	418	14	)	)	PUNCT
atssr-1476	418	15	.	.	PUNCT
atssr-1476	419	1	the	the	DET
atssr-1476	419	2	relationship	relationship	NOUN
atssr-1476	419	3	between	between	ADP
atssr-1476	419	4	equity	equity	NOUN
atssr-1476	419	5	ownership	ownership	NOUN
atssr-1476	419	6	concentration	concentration	NOUN
atssr-1476	419	7	and	and	CCONJ
atssr-1476	419	8	earnings	earning	NOUN
atssr-1476	419	9	quality	quality	NOUN
atssr-1476	419	10	:	:	PUNCT
atssr-1476	419	11	evidence	evidence	NOUN
atssr-1476	419	12	from	from	ADP
atssr-1476	419	13	brazil	brazil	PROPN
atssr-1476	419	14	.	.	PUNCT
atssr-1476	420	1	management	management	NOUN
atssr-1476	420	2	magazine	magazine	PROPN
atssr-1476	420	3	(	(	PUNCT
atssr-1476	420	4	são	são	PROPN
atssr-1476	420	5	paulo	paulo	PROPN
atssr-1476	420	6	)	)	PUNCT
atssr-1476	420	7	,	,	PUNCT
atssr-1476	420	8	51(4	51(4	NUM
atssr-1476	420	9	)	)	PUNCT
atssr-1476	420	10	,	,	PUNCT
atssr-1476	420	11	331-341.available	331-341.available	NUM
atssr-1476	420	12	at	at	ADP
atssr-1476	420	13	:	:	PUNCT
atssr-1476	420	14	https://doi.org/10.1016/j.rausp.2016.07.006	https://doi.org/10.1016/j.rausp.2016.07.006	PROPN
atssr-1476	420	15	.	.	PROPN
atssr-1476	420	16	swai	swai	PROPN
atssr-1476	420	17	,	,	PUNCT
atssr-1476	420	18	j.	j.	PROPN
atssr-1476	420	19	p.	p.	PROPN
atssr-1476	420	20	,	,	PUNCT
atssr-1476	420	21	&	&	CCONJ
atssr-1476	420	22	mbogela	mbogela	PROPN
atssr-1476	420	23	,	,	PUNCT
atssr-1476	420	24	c.	c.	PROPN
atssr-1476	420	25	s.	s.	PROPN
atssr-1476	420	26	(	(	PUNCT
atssr-1476	420	27	2016	2016	NUM
atssr-1476	420	28	)	)	PUNCT
atssr-1476	420	29	.	.	PUNCT
atssr-1476	421	1	accrual	accrual	ADJ
atssr-1476	421	2	-	-	PUNCT
atssr-1476	421	3	based	base	VERB
atssr-1476	421	4	versus	versus	ADP
atssr-1476	421	5	real	real	ADJ
atssr-1476	421	6	earnings	earning	NOUN
atssr-1476	421	7	management	management	NOUN
atssr-1476	421	8	;	;	PUNCT
atssr-1476	421	9	the	the	DET
atssr-1476	421	10	effect	effect	NOUN
atssr-1476	421	11	of	of	ADP
atssr-1476	421	12	ownership	ownership	NOUN
atssr-1476	421	13	structure	structure	NOUN
atssr-1476	421	14	:	:	PUNCT
atssr-1476	421	15	evidence	evidence	NOUN
atssr-1476	421	16	from	from	ADP
atssr-1476	421	17	east	east	PROPN
atssr-1476	421	18	africa	africa	PROPN
atssr-1476	421	19	.	.	PUNCT
atssr-1476	422	1	acrn	acrn	PROPN
atssr-1476	422	2	oxford	oxford	PROPN
atssr-1476	422	3	journal	journal	PROPN
atssr-1476	422	4	of	of	ADP
atssr-1476	422	5	finance	finance	NOUN
atssr-1476	422	6	and	and	CCONJ
atssr-1476	422	7	risk	risk	NOUN
atssr-1476	422	8	perspectives	perspective	NOUN
atssr-1476	422	9	,	,	PUNCT
atssr-1476	422	10	5(2	5(2	NUM
atssr-1476	422	11	)	)	PUNCT
atssr-1476	422	12	,	,	PUNCT
atssr-1476	422	13	121	121	NUM
atssr-1476	422	14	-	-	SYM
atssr-1476	422	15	140	140	NUM
atssr-1476	422	16	.	.	PUNCT
atssr-1476	423	1	the	the	DET
atssr-1476	423	2	east	east	ADJ
atssr-1476	423	3	african	african	PROPN
atssr-1476	423	4	.	.	PUNCT
atssr-1476	424	1	(	(	PUNCT
atssr-1476	424	2	2018	2018	NUM
atssr-1476	424	3	)	)	PUNCT
atssr-1476	424	4	.	.	PUNCT
atssr-1476	425	1	kenya	kenya	PROPN
atssr-1476	425	2	firms	firm	NOUN
atssr-1476	425	3	post	post	VERB
atssr-1476	425	4	false	false	ADJ
atssr-1476	425	5	company	company	NOUN
atssr-1476	425	6	results	result	NOUN
atssr-1476	425	7	—	—	PUNCT
atssr-1476	425	8	study	study	NOUN
atssr-1476	425	9	.	.	PUNCT
atssr-1476	426	1	retrieved	retrieve	VERB
atssr-1476	426	2	from	from	ADP
atssr-1476	426	3	:	:	PUNCT
atssr-1476	426	4	https://www.theeastafrican.co.ke/tea/news/east-africa/kenya-firms-post-false-company-results-study-1316672	https://www.theeastafrican.co.ke/tea/news/east-africa/kenya-firms-post-false-company-results-study-1316672	PROPN
atssr-1476	426	5	.	.	PUNCT
atssr-1476	427	1	usman	usman	PROPN
atssr-1476	427	2	,	,	PUNCT
atssr-1476	427	3	s.	s.	PROPN
atssr-1476	427	4	h.	h.	PROPN
atssr-1476	427	5	,	,	PUNCT
atssr-1476	427	6	&	&	CCONJ
atssr-1476	427	7	yero	yero	PROPN
atssr-1476	427	8	,	,	PUNCT
atssr-1476	427	9	j.	j.	PROPN
atssr-1476	427	10	i.	i.	PROPN
atssr-1476	427	11	(	(	PUNCT
atssr-1476	427	12	2012	2012	NUM
atssr-1476	427	13	)	)	PUNCT
atssr-1476	427	14	.	.	PUNCT
atssr-1476	428	1	ownership	ownership	NOUN
atssr-1476	428	2	concentration	concentration	NOUN
atssr-1476	428	3	and	and	CCONJ
atssr-1476	428	4	earnings	earning	NOUN
atssr-1476	428	5	management	management	NOUN
atssr-1476	428	6	practice	practice	NOUN
atssr-1476	428	7	of	of	ADP
atssr-1476	428	8	nigerian	nigerian	ADJ
atssr-1476	428	9	listed	list	VERB
atssr-1476	428	10	conglomerates	conglomerate	NOUN
atssr-1476	428	11	.	.	PUNCT
atssr-1476	429	1	american	american	PROPN
atssr-1476	429	2	international	international	PROPN
atssr-1476	429	3	journal	journal	PROPN
atssr-1476	429	4	of	of	ADP
atssr-1476	429	5	contemporary	contemporary	PROPN
atssr-1476	429	6	research	research	NOUN
atssr-1476	429	7	,	,	PUNCT
atssr-1476	429	8	2(7	2(7	NUM
atssr-1476	429	9	)	)	PUNCT
atssr-1476	429	10	,	,	PUNCT
atssr-1476	429	11	157	157	NUM
atssr-1476	429	12	-	-	SYM
atssr-1476	429	13	171	171	NUM
atssr-1476	429	14	.	.	PUNCT
atssr-1476	430	1	wang	wang	PROPN
atssr-1476	430	2	,	,	PUNCT
atssr-1476	430	3	y.	y.	PROPN
atssr-1476	430	4	(	(	PUNCT
atssr-1476	430	5	2020	2020	NUM
atssr-1476	430	6	)	)	PUNCT
atssr-1476	430	7	.	.	PUNCT
atssr-1476	431	1	china	china	PROPN
atssr-1476	431	2	stocks	stock	NOUN
atssr-1476	431	3	face	face	VERB
atssr-1476	431	4	increased	increase	VERB
atssr-1476	431	5	scrutiny	scrutiny	NOUN
atssr-1476	431	6	after	after	ADP
atssr-1476	431	7	tal	tal	X
atssr-1476	431	8	education	education	PROPN
atssr-1476	431	9	and	and	CCONJ
atssr-1476	431	10	luckin	luckin	ADJ
atssr-1476	431	11	coffee	coffee	NOUN
atssr-1476	431	12	reveal	reveal	NOUN
atssr-1476	431	13	inflated	inflate	VERB
atssr-1476	431	14	sales	sale	NOUN
atssr-1476	431	15	.	.	PUNCT
atssr-1476	432	1	retrieved	retrieve	VERB
atssr-1476	432	2	from	from	ADP
atssr-1476	432	3	:	:	PUNCT
atssr-1476	432	4	https://www.forbes.com/sites/ywang/2020/04/10/china-stocks-face-increased-scrutiny-after-taleducation-and-luckin-coffee-reveal-inflated-sales/?sh=37df69cd51b2	https://www.forbes.com/sites/ywang/2020/04/10/china-stocks-face-increased-scrutiny-after-taleducation-and-luckin-coffee-reveal-inflated-sales/?sh=37df69cd51b2	PROPN
atssr-1476	432	5	.	.	PUNCT
atssr-1476	433	1	waweru	waweru	PROPN
atssr-1476	433	2	,	,	PUNCT
atssr-1476	433	3	n.	n.	NOUN
atssr-1476	433	4	m.	m.	NOUN
atssr-1476	433	5	,	,	PUNCT
atssr-1476	433	6	&	&	CCONJ
atssr-1476	433	7	riro	riro	PROPN
atssr-1476	433	8	,	,	PUNCT
atssr-1476	433	9	g.	g.	PROPN
atssr-1476	433	10	k.	k.	PROPN
atssr-1476	433	11	(	(	PUNCT
atssr-1476	433	12	2013	2013	NUM
atssr-1476	433	13	)	)	PUNCT
atssr-1476	433	14	.	.	PUNCT
atssr-1476	434	1	corporate	corporate	ADJ
atssr-1476	434	2	governance	governance	NOUN
atssr-1476	434	3	,	,	PUNCT
atssr-1476	434	4	firm	firm	ADJ
atssr-1476	434	5	characteristics	characteristic	NOUN
atssr-1476	434	6	and	and	CCONJ
atssr-1476	434	7	earnings	earning	NOUN
atssr-1476	434	8	management	management	NOUN
atssr-1476	434	9	in	in	ADP
atssr-1476	434	10	an	an	DET
atssr-1476	434	11	emerging	emerge	VERB
atssr-1476	434	12	economy	economy	NOUN
atssr-1476	434	13	.	.	PUNCT
atssr-1476	435	1	journal	journal	PROPN
atssr-1476	435	2	of	of	ADP
atssr-1476	435	3	applied	apply	VERB
atssr-1476	435	4	management	management	NOUN
atssr-1476	435	5	accounting	accounting	NOUN
atssr-1476	435	6	research	research	NOUN
atssr-1476	435	7	,	,	PUNCT
atssr-1476	435	8	11(1	11(1	NUM
atssr-1476	435	9	)	)	PUNCT
atssr-1476	435	10	,	,	PUNCT
atssr-1476	435	11	43	43	NUM
atssr-1476	435	12	-	-	SYM
atssr-1476	435	13	64	64	NUM
atssr-1476	435	14	.	.	PUNCT
atssr-1476	436	1	http://www.reuters.com/article/us-usa-sec-luckincoffee-iduskbn28q34p	http://www.reuters.com/article/us-usa-sec-luckincoffee-iduskbn28q34p	NOUN
atssr-1476	436	2	http://www.theeastafrican.co.ke/tea/news/east-africa/kenya-firms-post-false-company-results-study--1316672	http://www.theeastafrican.co.ke/tea/news/east-africa/kenya-firms-post-false-company-results-study--1316672	PROPN
atssr-1476	436	3	http://www.theeastafrican.co.ke/tea/news/east-africa/kenya-firms-post-false-company-results-study--1316672	http://www.theeastafrican.co.ke/tea/news/east-africa/kenya-firms-post-false-company-results-study--1316672	PROPN
atssr-1476	436	4	http://www.forbes.com/sites/ywang/2020/04/10/china-stocks-face-increased-scrutiny-after-tal-education-and-luckin-coffee-reveal-inflated-sales/?sh=37df69cd51b2	http://www.forbes.com/sites/ywang/2020/04/10/china-stocks-face-increased-scrutiny-after-tal-education-and-luckin-coffee-reveal-inflated-sales/?sh=37df69cd51b2	PROPN
atssr-1476	436	5	http://www.forbes.com/sites/ywang/2020/04/10/china-stocks-face-increased-scrutiny-after-tal-education-and-luckin-coffee-reveal-inflated-sales/?sh=37df69cd51b2	http://www.forbes.com/sites/ywang/2020/04/10/china-stocks-face-increased-scrutiny-after-tal-education-and-luckin-coffee-reveal-inflated-sales/?sh=37df69cd51b2	NOUN